中国太平2023年中期报告

CONTENT目录 FinancialStatements财务报告 CondensedConsolidatedStatementofProfitorLoss简明综合损益表3 CondensedConsolidatedStatementofProfitorLossand OtherComprehensiveIncome简明综合损益及其他综合收益表4 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表5 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表7 CondensedConsolidatedStatementofCashFlows简明综合现金流量表9 NotestotheUnauditedCondensedConsolidatedFinancialStatements 未经审核简明综合财务报表附注 1BasisofPreparation编制基准10 2NewAccountingStandardsandAmendmentsAdoptedbytheGroupfortheFirstTimeofFinancialPeriodBeginningon1January2023 于2023年1月1日开始的财务期间被本集团首次应用的新会计准则及修订 12 3SegmentInformation营运分部65 4InsuranceRevenue保险服务收入71 5InterestRevenue利息收益72 6OtherInvestmentReturn其他投资回报73 7NetImpairmentLossonFinancialAssets金融资产减值净额74 8OtherIncome其他收益74 9ProfitBeforeTaxation除税前溢利75 10IncomeTaxCharges税项支出76 11Dividends股息77 12EarningsPerShare每股盈利77 13StatutoryDeposits法定存款78 14FixedAssets固定资产79 15FinancialInvestments金融投资80 16SecuritiesPurchasedUnderResaleAgreements/SecuritiesSoldUnderRepurchaseAgreements 买入返售证券╱卖出回购证券 81 17FinanceLeaseReceivables应收金融租赁款82 18OtherAssets其他资产83 19CashandCashEquivalents现金及现金等价物84 20InsuranceContractLiabilities保险合同负债84 21BankBorrowings银行贷款85 22ShareCapital股本86 23Reserves储备87 24PerpetualSubordinatedCapitalSecurities永续次级资本证券91 25MaturityProfile到期情况92 26FairValuesofFinancialInstruments金融投资的公允价值94 27Commitments承担98 28MaterialRelatedPartyTransactions重大关联人士交易99 29InsuranceandFinancialRiskManagement保险及财务风险管理99 ManagementDiscussionandAnalysis 管理层讨论和分析 113 TPL’sEmbeddedValue 太平人寿之内含价值 152 ChangestoInformationinrespectofDirectors 董事资料的变动 155 Directors’andChiefExecutive’sInterestsandShortPositionsinShares,UnderlyingSharesandDebentures 董事及最高行政人员的股份、相关股份及债权证的权益及淡仓 156 SubstantialShareholders’andOtherPersons’InterestsandShortPositionsinSharesandUnderlyingShares 主要股东及其他人士的股份及相关股份的权益及淡仓 157 CorporateGovernance 企业管治 158 ReportonReviewofInterimFinancialInformation 中期财务资料的审阅报告 159 CorporateInformation 公司资料 161 Definitions 释义 163 CondensedConsolidatedStatementofProfitorLoss 简明综合损益表 forthesixmonthsended30June2023–unaudited截至2023年6月30日止六个月－未经审核(ExpressedinHongKongdollars) （以港元列示） Sixmonthsended30June 截至6月30日止六个月 20232022 (Restated) （重列） Notes$’000$’000 附注千元千元 Insurancerevenue保险服务收入4Insuranceserviceexpenses保险服务费用Netexpensesfromreinsurance持有的再保合同净费用 contractsheld 54,128,830 (44,667,250) (1,311,726) 56,135,352 (43,776,792) (1,415,275) Insuranceserviceresults保险服务业绩Interestrevenue利息收益5 Otherinvestmentreturn其他投资回报6Netimpairmentlossonfinancialassets金融资产减值净额7Shareofresultsofassociatesandjoint应占联营公司及合营公司业绩 ventures Investmentreturn投资回报Financeexpensesfrominsurance承保财务费用 contractsissued Financeincomefromreinsurance分出再保险财务收益 contractsheld Netchangesininvestmentcontract投资合约负债变动净额 liabilities Netinvestmentresults净投资业绩Otherincome其他收益8 Othercostsandoperatingexpenses行政及其他费用Otherfinancecosts其他财务费用9(a) Profitbeforetaxation除税前溢利9 Incometaxcharges税项支出10 Profitaftertaxation除税后溢利Attributableto:应占：OwnersoftheCompany本公司股东权益Non-controllinginterests非控股股东权益 Earningspershareattributableto本公司股东应占每股盈利 theordinaryshareholders12 Basic基本 Diluted摊薄 8,149,854 10,943,285 17,636,6495,555,853(731,742)1,243,794 17,857,812 (5,446,702)(1,223,480) 322,659 23,704,554(22,183,048)129,668(22,385) 11,510,289(14,871,160)103,708678,736 1,628,789 (2,578,427) 3,185,053 (3,402,162)(1,717,081) 3,589,993 (3,336,473)(1,547,352) 7,844,453 (323,212) 7,071,026(166,683) 7,521,241 6,904,343 5,220,3652,300,876 4,332,4412,571,902 7,521,241 6,904,343 dollars 元 1.365 dollars 元 1.205 1.365 1.205 Theaccompanyingnotesonpages10to112formanintegralpartoftheseinterimfinancialstatements 第10至112页所附附注为本中期财务报表的组成部分。 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他综合收益表 forthesixmonthsended30June2023–unaudited截至2023年6月30日止六个月－未经审核(ExpressedinHongKongdollars) （以港元列示） Sixmonthsended30June 截至6月30日止六个月 20232022 (Restated) （重列） $’000$’000 千元千元 Profitaftertaxation除税后溢利Othercomprehensiveincome:其他综合收益：Itemsthatwillnotbereclassifiedto将不会重新分类至损益之项目： profitorloss: Revaluationgainarisingfrom因自用物业重新分类为投资物业而产生之 reclassificationofown-useproperties重估收益，减递延税项toinvestmentproperties,netofdeferredtax Exchangedifferencesontranslationof非境外的附属公司、联营公司及合营公司 thefinancialstatementsofsubsidiaries,财务报表的汇兑差额associatesandjointventureswhicharenotforeignoperations Changesinthethefairvalueof以公允价值计量且其变动计入其他综合收益 equityinvestmentsatfairvaluethrough的权益投资的公允价值变动，othercomprehensiveincome,减递延税项netofdeferredtax Itemsthatmaybesubsequently随后可能重新分类至损益之项目： reclassifiedtoprofitorloss: Exchangedifferencesontranslationof换算境外的营运业务财务报表的 thefinancialstatementsof汇兑差额foreignoperations Changesinthefairvalueofdebt以公允价值计量且其变动计入其他综合收益 investmentsatfairvaluethrough的债务投资的公允价值变动，othercomprehensiveincome,减递延税项netofdeferredtax Finance(expenses)/incomefrom已签发保险合同的财务（费用）╱收入， insurancecontractsissued,减递延税项netofdeferredtax Financeincome/(expenses)from持有的再保险合同的财务收入╱（费用）， reinsurancecontractsheld,减递延税项netofdeferredtax Totalcomprehensiveincomefortheperiod本财务期综合收益总额Attributableto:应占：Owners