大新银行集团2024年中期业绩报告

（股份代号） 大新银行有限公司之控股公司 TheholdingcompanyofDahSingBank,Limited StockCode:2356 2024 中INT期ER业IM绩REP报OR告T 目录 CONTENTS 未经审核之简明综合收益账 UnauditedCondensedConsolidatedIncomeStatement 2 未经审核之简明综合全面收益表 UnauditedCondensedConsolidatedStatementofComprehensiveIncome 3 未经审核之简明综合财务状况表 UnauditedCondensedConsolidatedStatementofFinancialPosition 4 未经审核之简明综合权益变动表 UnauditedCondensedConsolidatedStatementofChangesinEquity 5 未经审核之简明综合现金流量结算表 UnauditedCondensedConsolidatedStatementofCashFlows 7 未经审核之中期简明财务报表附注 NotestotheUnauditedInterimCondensedFinancialStatements 8 财务比率 FinancialRatios 86 集团及业务概览 CorporateandBusinessOverview 87 企业管治及其他资料 CorporateGovernanceandOtherInformation 91 未经审核之简明综合收益账 UNAUDITEDCONDENSEDCONSOLIDATEDINCOMESTATEMENT 截至6月30日止6个月Forthesixmonthsended30June 变动 Variance 附注 以港币千元位列示HK$ʼ000Note 2024 百分比 2023% 利息收支入出 Interestincome3 Interestexpense3 6,205,704 (3,667,009) 5,287,210 (3,018,165) 净利息收入Netinterestincome 2,538,695 2,269,04511.9 服务费及佣金收支入出 Feeandcommissionincome4 Feeandcommissionexpense4 712,467 (109,081) 474,544 (96,870) 净服务费及佣金收入Netfeeandcommissionincome 603,386 377,67459.8 净其交他易营收运入收入 营营运运收支入出 Nettradingincome5 Otheroperatingincome6 Operatingincome Operatingexpenses7 119,447 25,229 3,286,757 (1,594,865) 6,451 38,236 2,691,40622.1 (1,533,321)4.0 信贷减值亏损 扣除减值亏损前之营运溢利Operatingprofitbeforeimpairmentlosses Creditimpairmentlosses8 1,691,892 (544,007) 1,158,08546.1 (156,893)246.7 扣收除益若及干亏投损资前及之固营定运资溢产利之 Operatingprofitbeforegainsandlossesoncertaininvestmentsandfixedassets 1,147,885 1,001,19214.7 应占联营公司之业绩 出售其他固定资产之净亏损Netlossondisposalofotherfixedassets 联营公司投资之减值亏损 Shareofresultsofanassociate9 Impairmentlossoninvestmentinanassociate9 (122) 430,479 (15,715) (1,309) 430,240 (232,000) 视亏同损出售联营公司投资之 Lossondeemeddisposalofinvestmentinanassociate (1) (6) 应占共同控制实体之业绩Shareofresultsofjointlycontrolledentities 税项 除税前溢利Profitbeforetaxation Taxation10 本公司股东应占溢利Profitfortheperiodattributableto ShareholdersoftheCompany 基本 每股盈利Earningspershare 摊薄 Basic11 Diluted11 17,395 1,579,921 (183,847) 1,396,074 HK$0.99 HK$0.93 13,784 1,211,90130.4 (99,978) 1,111,92325.6 HK$0.79 HK$0.75 未经审核之简明综合全面收益表 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 以港币千元位列示 HK$ʼ000 2024 2023 期间溢利 Profitfortheperiod 1,396,074 1,111,923 期间其他全面收益／（亏损）可能会重新分类至综合收益账的项目： Othercomprehensiveincome/(loss)fortheperiodItemsthatmaybereclassifiedtotheconsolidated 证券以投公资平值计量且其变动计入其他全面应占收按益权的益债会务计工法具处之理公的平联值营变公动司净之额以公其平他值全计面量收且益其变动计入其他全面 Investmentsinsecurities NetchangeinfairvalueofdebtinstrumentsatfairvaluethroughothercomprehensiveincomeShareofothercomprehensiveincomeofanassociateaccountedforusingtheequitymethod Netchangeinallowanceforexpectedcreditlosses 180,602 65,733 131,494123,156 截至6月30日止6个月Forthesixmonthsended30June incomestatement: 准备变动净额 ofdebtinstrumentsatfairvaluethroughothercomprehensiveincome 4,850 (9,132) Deferredincometaxrelatedtotheabove (30,891) (18,619) 220,294 226,899 ExchangedifferencesarisingontranslationofthefinancialstatementsofforeignentitiesItemsthatwillnotbereclassifiedtotheconsolidatedincomestatement: Premises Reservesarisingfromreclassificationofpremisestoinvestmentproperties Investmentsinsecurities Shareofothercomprehensiveincomeofanassociateaccountedforusingtheequitymethod Netchangeinfairvalueofequityinstrumentsatfair valuethroughothercomprehensiveincome (211,734)45,53426(31) (314,537)–13955,581 Deferredincometaxrelatedtotheabove 29 (3,402) 45,558 52,318 Othercomprehensiveincome/(loss)fortheperiod,netoftax 54,118 (35,320) Totalcomprehensiveincomefortheperiod,netoftax 1,450,192 1,076,603 收益的债务工具之预期信贷亏损有关上述之递延税项 换算海外机构财务报表的汇兑差异 不会重新分类至综合收益账的项目： 行产源自重新分类行产为投资物业之储备 证券应投占资按权益会计法处理的联营公司之以公其平他值全计面量收且益其变动计入其他全面有关收上益述的之权递益延性税工项具之公平值变动净额 扣除税项后之期间其他全面收益／（亏损） 扣除税项后之期间全面收益总额 未经审核之简明综合财务状况表 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION Asat 2024年 6月30日 附注 2023年 12月31日 Asat Note 30Jun2024 31Dec2023 Cashandbalanceswithbanks 13,054,178 16,395,770 twelvemonths 8,660,614 3,151,814 以港币千元位列示HK$ʼ000 资现产金及在银行的结余 ASSETS Tradingsecurities 12 1,873,725 1,739,841 Financialassetsatfairvaluethroughprofitorloss 12 5,808 8,216 Derivativefinancialinstruments 13 3,756,988 3,566,149 Advancesandotheraccounts 14 147,238,485 149,113,954 Financialassetsatfairvaluethroughother comprehensiveincome 16 42,900,837 40,525,842 Financialassetsatamortisedcost 17 37,899,207 39,372,378 在银行1至12个月内到期的存款Placementswithbanksmaturingbetweenoneand InvestmentinanassociateInvestmentsinjointlycontrolledentitiesGoodwillIntangibleassetsPremisesandotherfixedassets 9 18 2,311,217147,341713,45169,7152,767,939 2,215,131129,946713,45169,7152,813,187 InvestmentpropertiesCurrentincometaxassetsDeferredincometaxassets 19 847,7922,829122,549 761,6041,273165,823 Totalassets 262,372,675 260,744,094 LIABILITIESDepositsfrombanks 1,885,555 2,485,044 Derivativefinancialinstruments 13 1,168,449 1,279,419 Tradingliabilities 166,695 99,853 Depositsfromcustomers 20 208,143,537 207,233,698 Certificatesofdepositissued 21 4,605,087 2,428,028 Subordinatednotes 22 4,109,2