大新金融2024年中期业绩报告

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 92 集团及业务概览 CorporateandBusinessOverview 93 企业管治及其他资料 CorporateGovernanceandOtherInformation 97 未经审核之简明综合收益账 UNAUDITEDCONDENSEDCONSOLIDATEDINCOMESTATEMENT (543,863) 1,226,088 (122) 430,479 (15,715) (1) 17,395 1,658,124 (187,932) 1,470,192 1,112,382 357,810 1,470,192 HK$3.49 HK$2.92 附注 Interestincome3Interestexpense3NetinterestincomeFeeandcommissionincome4Feeandcommissionexpense4NetfeeandcommissionincomeInsurancerevenue5Insuranceserviceexpense5Netexpensefromreinsurancecontracts5 20246,254,269(3,659,630)2,594,639711,602(116,849)594,753 511,351 (305,063) 20235,344,223(3,011,711)2,332,512472,779(103,812)368,967 441,106 (263,896) held (157,634) (125,732) Insuranceserviceresult 48,654 51,478 Nettradingincome 6 99,924 4,762 Netinsurancefinanceexpense 5 (4,735) (7,866) Otheroperatingincome 7 59,363 83,150 截至6月30日止6个月Forthesixmonthsended30June 以港币千元位列示HK$ʼ000Note 利息收支入出 净利息收入 服务费及佣金收支入出 净服务费及佣金收入 保持有险再服保务费险用合约净支出 保险服务业绩 净其他保营险运财收务支入出 Totaloperatingincome 3,392,598 2,833,003 19.8 Operatingexpenses 8 (1,622,647) (1,576,116) 3.0 Operatingprofitbeforeimpairmentlosses 1,769,951 1,256,887 40.8 营营运运收支入出总额 扣除减值亏损前之营运溢利 扣除收若益干及投亏资损及前固之定营资运产溢之利 信贷减值亏损Creditimpairmentlosses9 Operatingprofitbeforegainsandlossesoncertaininvestmentsandfixedassets 出应售占其联他营固公定司资之产业之绩净亏损Netlossondisposalofotherfixedassets 变动 V百ari分an比ce % 11.2 61.2 (158,386)243.4 1,098,50111.6 (1,311) 联营公司投资之减值亏损 Shareofresultsofanassociate10 Impairmentlossoninvestmentinan 430,240 Lossondeemed 视同出售联营公司投资之亏损associate 10 disposalofinvestment (232,000) 应占共同控制实体之业绩 inanassociate Shareofresultsofjointlycontrolledentities (6) 13,784 除税税项前溢利 Profitbeforetaxation Taxation11 期间溢利Profitfortheperiod 1,309,20826.7 (102,363) 1,206,84521.8 本公司股东 分配如下： 没控制权股东应占溢利 Attributableto: ShareholdersoftheCompanyNon-controllinginterests 921,86220.7 284,983 期间溢利Profitfortheperiod 每股基盈本利Earningspershare 1,206,84521.8 摊薄 Basic12 Diluted12 HK$2.89 HK$2.74 未经审核之简明综合全面收益表 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 以港币千元位列示 HK$ʼ000 2024 2023 期间溢利 Profitfortheperiod 1,470,192 1,206,845 期间其他全面收益 Othercomprehensiveincomefortheperiod 可能会重新分类至综合收益账的项目： Itemsthatmaybereclassifiedtotheconsolidatedincomestatement: 证券以投公资平值计量且其变动计入其他全面收益的Investmentsinsecurities 应占债按务权工益具会之计公法平处值理变的动联净营额公司之fairvaluethroughothercomprehensiveincome以公其平他值全计面量收且益其变动计入其他全面收益的associateaccountedforusingtheequitymethod 180,602 65,733 131,494123,156 截至6月30日止6个月Forthesixmonthsended30June NetchangeinfairvalueofdebtinstrumentsatShareofothercomprehensiveincomeofan ofdebtinstrumentsatfairvaluethroughothercomprehensiveincome 4,850 (9,132) Deferredincometaxrelatedtotheabove (30,891) (18,619) 220,294 226,899 Exchangedifferencesarisingontranslationofthefinancialstatementsofforeignentities (211,737) (314,538) Itemsthatwillnotbereclassifiedtotheconsolidatedincomestatement: Premises Reservesarisingfromreclassificationofpremisestoinvestmentproperties Investmentsinsecurities Shareofothercomprehensiveincomeofanassociate 45,534 - accountedforusingtheequitymethod Netchangeinfairvalueofequityinstrumentsat 26 139 fairvaluethroughothercomprehensiveincome606,228 381,873 Deferredincometaxrelatedtotheabove (37,653) (43,585) 614,135 338,427 Othercomprehensiveincomefortheperiod,netoftax 622,692 250,788 Totalcomprehensiveincomefortheperiod, netoftax 2,092,884 1,457,633 Attributableto: Non-controllinginterestsShareholdersoftheCompany Totalcomprehensiveincomefortheperiod,netoftax 371,6791,721,2052,092,884 275,9301,181,7031,457,633 债务工具之预期信贷亏损准备变动净额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收益的有关权上益述性之工递具延之税公项平值变动净额 扣除税项后之期间其他全面收益 扣除税项后之期间全面收益总额 本公司股东 分配没如控下制：权股东 扣除税项后之期间全面收益总额 Netchangeinallowanceforexpectedcreditlosses 未经审核之简明综合财务状况表 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 附注 以港币千元位列示HK$ʼ000Note 2024年 6月30日 Asat30Jun2024 2023年 12月31日 Asat31Dec2023 现在银行金及在银行的结余 资产 1至12个月内到期的存款 持以作公交平易值用计途量的且证其券变动计入损益的 ASSETS Cashandbalanceswithbanks Placementswithbanksmaturingbetweenoneandtwelvemonths Tradingsecurities13 13,403,439 10,248,569 1,873,725 16,925,694 4,092,372 1,739,841 Derivativefinancialinstruments 14 3,756,988 3,566,149 AdvancesandotheraccountsFinancialassetsatfairvaluethroughother 15 147,743,438 149,668,395 comprehensiveincome 17 48,845,829 45,741,844 Financialassetsatamortisedcost 18 37,907,023 39,380,187 Investmentinanassociate 10 2,311,217 2,215,131 Investmentsinjointlycontrolledentities 147,341 129,946 Goodwill 785,774 785,774 金融资产Financialassetsatf