东亚银行2024年度中期报告

InterimReport 中期报告 Contents目录 FinancialHighlights 1 财务摘要 101 CorporateInformation 2 公司资料 102 InterimResults ConsolidatedIncomeStatement 33 中期业绩 综合收益表 103103 ConsolidatedStatementofComprehensiveIncome 5 综合全面收益表 105 ConsolidatedStatementofFinancialPosition 6 综合财务状况表 106 ConsolidatedStatementofChangesinEquity 7 综合权益变动表 107 CondensedConsolidatedCashFlowStatement 8 简略综合现金流量表 108 NotestotheInterimFinancialStatements 9 中期财务报表附注 109 SupplementaryFinancialInformation(unaudited) 66 补充财务资料（未经审核） 166 IndependentReviewReport 72 独立审阅报告 172 InterimDividend 73 中期股息 173 ClosureofRegisterofMembers 73 暂停办理股份过户登记 173 FinancialReview 73 财务回顾 173 MajorRecognition–Business 74 主要荣誉与奖项–业务 174 BusinessReview 76 业务回顾 176 RiskManagement 82 风险管理 182 Sustainability 86 可持续发展 186 ChangestoInformationinrespectofDirectors 88 董事资料的变动 188 Directors’andCo-ChiefExecutives’Interests 89 董事及联席行政总裁权益 189 InformationonShareOptions 92 认股权资料 192 InterestsofSubstantialShareholdersandOtherPersons 97 主要股东及其他人士的权益 197 Purchase,SaleorRedemptionoftheBank’sListedSecurities 99 购入、出售或赎回本行的上市证券 199 CompliancewithCorporateGovernanceCode 99 遵守企业管治守则 199 CompliancewithModelCode 100 遵守标准守则 200 Glossary 201 词汇 201 Forthehalfyearended 30June 2024 30June 2023 31December 2023 Profitability HK$Mn HK$Mn HK$Mn Operatingprofitbeforeimpairmentlosses 5,671 5,688 5,626 Profitattributabletoownersoftheparent 2,111 2,636 1,482 EarningsPerShareandDividendsPerShare HK$ HK$ HK$ Basicearnings 0.69 0.87 0.45 Dividends 0.31 0.36 0.18 KeyRatios%% % Returnonaverageassets(annualised)1 0.4 0.5 0.3 Returnonaverageequity(annualised)2 3.7 4.8 2.4 Cost-to-incomeratio3 45.9 44.7 46.3 Atperiod/yearend BalanceSheet HK$Mn HK$Mn HK$Mn Totalloansandadvancestocustomersandtradebills 536,979 533,077 532,484 Totalassets 875,217 872,069 860,361 Totalcustomers’depositsandcertificatesofdepositissued 652,681 662,310 656,216 Totalequity 109,381 107,319 108,326 KeyRatios % % % Loantodepositratio4 82.0 80.3 81.1 Impairedloanratio5 2.62 2.56 2.69 CommonEquityTier1capitalratio6 17.1 16.8 17.3 Tier1capitalratio6 19.2 18.8 19.4 Totalcapitalratio6 22.8 21.4 22.0 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 BOARD ExecutiveDirectors Dr.theHon.SirDavidLIKwok-po (ExecutiveChairman) MrAdrianDavidLIMan-kiu (Co-ChiefExecutive) MrBrianDavidLIMan-bun (Co-ChiefExecutive) Non-executiveDirectors ProfessorArthurLIKwok-cheung (DeputyChairman) MrAubreyLIKwok-singMrWinstonLOYau-lai MrStephenCharlesLIKwok-szeDr.DarylNGWin-kong MrMasayukiOKU Dr.FranciscoJavierSERRADOTREPAT IndependentNon-executiveDirectors Dr.AllanWONGChi-yun (DeputyChairman) Dr.theHon.RitaFANHSULai-taiMrMeocreLIKwok-wing Dr.theHon.HenryTANGYing-yenDr.DelmanLEE MrWilliamJuniorGuilhermeDOODr.DavidMONGTak-yeung SENIORADVISOR MrCHANTze-ching SENIORMANAGEMENT MrAdrianDavidLIMan-kiu Co-ChiefExecutive MrBrianDavidLIMan-bun Co-ChiefExecutive MrSamsonLIKai-cheong DeputyChiefExecutive&ChiefInvestmentOfficer MrTONGHon-shing DeputyChiefExecutive&ChiefOperatingOfficer COMPANYSECRETARY MrAlsonLAWChun-tak AUDITORKPMG CertifiedPublicAccountants PublicInterestEntityAuditorregisteredin accordancewiththeAccountingandFinancialReportingCouncilOrdinance SHARELISTING TheStockExchangeofHongKongLimited StockCode:23 SHAREREGISTRAR TricorStandardLimited Telephone:+85229801333 Facsimile:+85228108185 ADRDEPOSITARYBANK BNYMellon Telephone:1-888-BNY-ADRS E-mail:shrrelations@cpushareownerservices.com REGISTEREDOFFICE 10DesVoeuxRoadCentral,HongKongTelephone:+85236083608 Facsimile:+85236086000Website:www.hkbea.comE-mail:info@hkbea.com INTERIMRESULTS TheBoardofDirectorsoftheBankispleasedtoannouncetheunauditedresults(Note1(a))oftheGroupforthesixmonthsended30June2024.Theinterimfinancialreportispreparedonabasisconsistentwiththeaccountingpoliciesandmethodsadoptedinthe2023auditedfinancialstatements,exceptfortheaccountingpolicychangesthatareexpectedtobereflectedinthe2024auditedfinancialstatements.DetailsofthesechangesinaccountingpoliciesaresetoutinNote2.Theinterimfinancialreportisunaudited,buthasbeenreviewedbyKPMGinaccordancewithHongKongStandardonReviewEngagements2410,ReviewofInterimFinancialInformationPerformedbytheIndependentAuditoroftheEntity,issuedbytheHKICPA.KPMG’sindependentreviewreporttotheBoardisincludedonpage72. ConsolidatedIncomeStatement 6monthsend