东亚银行2023中期报告

Contents目录 FinancialHighlights 1 财务摘要 99 CorporateInformation 2 公司资料 100 InterimResults 3 中期业绩 101 ConsolidatedIncomeStatement 3 综合收益表 101 ConsolidatedStatementofComprehensiveIncome 5 综合全面收益表 103 ConsolidatedStatementofFinancial 6 综合财务状况表 104 Position ConsolidatedStatementofChangesinEquity 7综合权益变动表105 CondensedConsolidatedCashFlowStatement 8 简略综合现金流量表 106 NotestotheInterimFinancialStatements 9 中期财务报表附注 107 SupplementaryFinancialInformation(unaudited) 66 补充财务资料（未经审核） 164 IndependentReviewReport 72 独立审阅报告 170 InterimDividend 73 中期股息 171 ClosureofRegisterofMembers 73 暂停办理股份过户登记 171 FinancialReview 73 财务回顾 171 BusinessReview 75 业务回顾 173 RiskManagement 81 风险管理 179 Sustainability 84 可持续发展 182 ChangestoInformationinrespectofDirectors 86 董事资料的变动 184 Directors’andCo-ChiefExecutives’Interests 87 董事及联席行政总裁权益 185 InformationonShareOptions 90 认股权资料 188 InterestsofSubstantialShareholdersandOtherPersons 95 主要股东及其他人士的权益 193 Purchase,SaleorRedemptionoftheBank’sListedSecurities 97 购入、出售或赎回本行的上市证券 195 CompliancewithCorporateGovernanceCode 97 遵守企业管治守则 195 CompliancewithModelCode 98 遵守标准守则 196 PublicationofInterimReport 98 刊发中期报告 196 Glossary 197 词汇 197 Forthehalfyearended 30June 2023 30June 2022 31December 2022 Profitability HK$Mn HK$Mn HK$Mn Operatingprofitbeforeimpairmentlosses 5,688 3,712 5,018 Profitattributabletoownersoftheparent 2,636 1,499 2,860 EarningsPerShareandDividendsPerShare HK$ HK$ HK$ Basicearnings 0.87 0.39 0.93 Dividends 0.36 0.16 0.65 KeyRatios%% % Returnonaverageassets(annualised)1 0.5 0.2 0.6 Returnonaverageequity(annualised)2 4.8 2.2 5.3 Cost-to-incomeratio3 44.7 54.3 49.0 Atperiod/yearend BalanceSheetStrengthHK$MnHK$Mn HK$Mn Totalloansandadvancestocustomersandtradebills533,077554,443 549,543 Totalassets872,069908,211 882,825 Totalcustomers’depositsandcertificatesofdepositissued662,310691,221 680,755 Totalequity107,319106,325 106,346 KeyRatios%% % Loantodepositratio480.379.8 80.6 Impairedloanratio52.561.58 2.39 CommonEquityTier1capitalratio616.815.7 15.8 Tier1capitalratio618.817.7 17.7 Totalcapitalratio621.420.2 20.1 Notes: 1.AnnualisedprofitsattributabletotheownersoftheparentfortheperiodafterdeductionofthedistributionstoAdditionalTier1issueholders/Monthlyaveragebalanceofthetotalassetsfortheperiodincludinglastyear-endbalance. 2.AnnualisedprofitsattributabletotheownersoftheparentfortheperiodafterdeductionofthedistributionstoAdditionalTier1issueholders/Monthlyaveragebalanceofthetotalequityattributabletotheownersoftheparentfortheperiodincludinglastyear-endbalance. 3.Operatingexpenses/Operatingincome. 4.Totalgrossloansandadvancestocustomers/Totaldepositsfromcustomersandcertificatesofdepositissued. 5.Grossimpairedloansandadvancestocustomers/Totalgrossloansandadvancestocustomers. 6.ItiscomputedonaconsolidatedbasisinaccordancewithBanking(Capital)Rules. SPECIALADVISORTOTHEBOARD Dr.IsidroFAINÉCASAS BOARDOFDIRECTORS ExecutiveDirectors Dr.theHon.SirDavidLIKwok-po (ExecutiveChairman) Mr.AdrianDavidLIMan-kiu (Co-ChiefExecutive) Mr.BrianDavidLIMan-bun (Co-ChiefExecutive) Non-executiveDirectors ProfessorArthurLIKwok-cheung (DeputyChairman) Mr.AubreyLIKwok-singMr.WinstonLOYau-lai Mr.StephenCharlesLIKwok-szeDr.DarylNGWin-kong Mr.MasayukiOKU Dr.FranciscoJavierSERRADOTREPAT IndependentNon-executiveDirectors Dr.AllanWONGChi-yun (DeputyChairman) Dr.theHon.RitaFANHSULai-taiMr.MeocreLIKwok-wing Dr.theHon.HenryTANGYing-yenDr.DelmanLEE Mr.WilliamJuniorGuilhermeDOODr.DavidMONGTak-yeung SENIORADVISOR Mr.CHANTze-ching SENIORMANAGEMENT Mr.AdrianDavidLIMan-kiu Co-ChiefExecutive Mr.BrianDavidLIMan-bun Co-ChiefExecutive Mr.SamsonLIKai-cheong DeputyChiefExecutive&ChiefInvestmentOfficer Mr.TONGHon-shing DeputyChiefExecutive&ChiefOperatingOfficer COMPANYSECRETARY Mr.AlsonLAWChun-tak AUDITORKPMG CertifiedPublicAccountants PublicInterestEntityAuditorregisteredinaccordancewiththeAccountingandFinancialReporting CouncilOrdinance SHARELISTING TheStockExchangeofHongKongLimited SHAREREGISTRAR TricorStandardLimited Telephone:(852)29801333 Facsimile:(852)28108185 ADRDEPOSITARYBANK BNYMellon Telephone:1-888-BNY-ADRS E-mail:shrrelations@cpushareownerservices.com REGISTEREDOFFICE 10DesVoeuxRoadCentral,HongKongTelephone:(852)36083608 Facsimile:(852)36086000Website:www.hkbea.comE-mail:info@hkbea.com INTERIMRESULTS TheBoardofDirectorsoftheBankispleasedtoannouncetheunauditedresults(Note1(a))oftheGroupforthesixmonthsended30thJune,2023.Theinterimfinancialreportispreparedonabasisconsistentwiththeaccountingpoliciesandmethodsadoptedinthe2022auditedfinancialstatements,exceptfortheaccountingpolicychangesthatareexpectedtobereflectedinthe2023auditedfinancialstatements.DetailsofthesechangesinaccountingpoliciesaresetoutinNote2.Theinterimfinancialreportisunaudited,buthasbeenreviewedbyKPMGinaccordancewithHongKongStandardonReviewEngagements2410,ReviewofInterimFinancialInformationPerformedbytheIndependentAuditoroftheEntity,issuedbytheHKICPA.KPMG’sindependentreviewreporttotheBoardisincludedonpage72. ConsolidatedIncomeStatement 6monthsended30/6/2023