Dampened by the catastrophic Japan earthquake the lingering European sovereign debt crisis and the first-ever downgrade of the
US credit rating in its history 2011 saw volatile fluctuation in the global financial markets and a slowdown in global economic
recovery Meanwhile local exports and the economy of Hong Kong were also undermined to some extent resulting in a slowdown
Under such macroeconomic circumstances the Bank managed to maintain its results performance and business growth by
adhering to its overall development strategies of ldquoadjusting assets structure expanding assets scale enhancing profitability and
building itself into a regional first-class retail bankrdquo The Bank took various approaches to continuously enhance its customer base
proactively promoted our ldquoNCB Wealth Managementrdquo services to facilitate diversified development adhered to differentiated
operation with strong focus on the development of SME businesses expanded RMB-related businesses and perfected
professional high quality cross-border services In 2011 the Bank made adjustments in various aspects of its businesses to
improve efficiency endeavoured to make breakthroughs on the basis of balanced development and made innovations to achieve
further development By so doing the risks in crucial areas were put under control and our operating results grew steadily
As at the end of December 2011 the consolidated operating profit of the Group was HK$2804 million representing an increase of
3169 as compared to the previous year the consolidated profit after tax was HK$2449 million representing an increase of
3350 as compared to the previous year Net interest income was HK$3285 million representing an increase of 1910 as
compared to the previous year while non-interest income was HK$966 million representing an increase of 1552 as compared
to the previous year among which net fee income grew by 1278 In 2011 the average annualised return on equity and average
annualised return on assets were 1007 and 113 respectively Net interest margin was 156 representing a decrease of
During the year the Group recorded stable growth in all its businesses As at the end of December 2011 total loan balance of the
Group was HK$119844 million representing an increase of HK$3644 million or 314 as compared to the end of the previous
year Total balance of deposits was HK$174469 million representing an increase of HK$33133 million or 2344 as compared to
the end of the previous year among which RMB deposits amounted to HK$64244 million representing an increase of
197
Business Review (continued)
Principal Business (continued)
1 Various measures were taken to expand customer base
The Bank endeavored to expand its customer base through dedicate customer classification to create synergies between its
individual and corporate customers and to innovate products Firstly the Bank conducted market analysis and customer
classification in accordance with the development strategy of ldquoattracting new customers tapping potential customers and
retaining existing customersrdquo The Bank cooperated proactively with its business partners to launch preferential programmes at
various levels so as to motivate new customers activate existing customers and reward large customers The Bank made
every effort to secure mid- and long-term deposits tried its best to improve customer satisfaction of our services enhanced our
marketing efforts to cultivate and explore new customers and put emphasis on the maintenance of customer relationship
During the year promotional deposit-taking campaigns were launched in different forms and combinations Secondly the Bank
increased the collaboration between its individual and corporate customers enhanced the synergies between its individual and
corporate customers and improved its scientific sales management model The Bank further strengthened its focused sales
efforts concentrated on exploring the list of targeted customers and timely followed up the marketing work In order to
effectively increase deposits the Bank also improved the indicators for appraisal of its marketing staff prepared a list of large
enterprisesinstitutions with specified deposit-taking targets increased the penetration rate of ancillary businesses for corporate
customers receiving loans from the Bank guided our marketing staff to pay due attention to customerrsquos need for overall wealth
management proactively encouraged the referral of wealth management business of senior management and staff of
corporate customers and effectively expanded its deposit base and increased the revenue from fee base business through
centralized marketing efforts Meanwhile in order to relieve funding strain the Bank further increased its efforts in innovating its
products and services through utilizing the ldquoNCB Wealth Managementrdquo brand During the year the Bank launched a series of
innovative new products and realized the bundled sales of products and services in various combinations through its upgraded
electronic trading platform Thanks to the various efforts made the Bank achieved considerable improvement in its customer
base As at the end of December 2011 individual customersrsquo deposits were HK$82882 million representing an increase of
2413 as compared to the end of the previous year corporate customersrsquo deposits were HK$91587 million representing an
increase of 2283 as compared to the end of the previous year and total deposits increased by HK$33133 million or 2344
Regarding the overall deposit structure the percentage of time deposits increased from 5810 as at the end of the previous
year to 6752 as at the end of December 2011 Net fee income was HK$790 million representing an increase of 1278 as
compared to the previous year Among which our funds and life insurance businesses both recorded satisfactory growth
which was mainly attributable to the launch of various long- and short-term insurance products under the ldquoNCBrdquo brand and the
concerted efforts of a dedicated marketing team thus offsetting the negative impact of decreased revenue from share trading
198
Business Review (continued)
Principal Business (continued)
2 Spearheaded by our SMEs strategy the Bank pushed forward the transformation of our corporate banking business
Our net interest margin was further narrowed as competition in the market intensified during the year For our corporate
banking business the Bank stressed on differentiated and featured operations and focused on optimization of its customer
structure on the premise that equal attention is always paid on large medium and small enterprises All departments of the
Bank had clearly defined their objectives and fully performed their duties The SME Management Center is responsible for
concentrating our resources to effectively promote the development of SME business achieving standardization of the
approval process through standardizing the requisite contents of credit application which in turn enhanced the processing and
approval efficiency and improved our competitiveness in the market In respect of precautionary monitoring the Bank achieved
the target of ldquocomprehensive whole process and efficientrdquo management of its credit business which met the requirements of
sophisticated management Moreover the Bank has based on the characteristics of its SME business continued to increase
the support to SMEs and provide them with professional efficient and comprehensive financial services through introducing
diversified products and services as well as standardized risk management and newly launched businesses By doing so the
Bank fully implemented its development strategy of strengthening the business with large enterprises while expanding the
businesses with small and medium enterprises
As at the end of December 2011 deposits of corporate customers increased by 2283 to HK$91587 million from HK$74564
million at the beginning of the year and loans from corporate customers increased by 228 to HK$ 98981 million from
HK$96777 million at the beginning of the year
3 Professional and premium cross-border services provided while capturing business opportunities in China
As the Central Government gradually deregulated its policy towards offshore RMB circulation lots of business opportunities
were available for banks in Hong Kong Based in Hong Kong and by leveraging on the long-established partnership with
enterprises located in Pearl River Delta area the Bank successively explored various potential means to conduct extensive
business co-operation with NCB (China) and Bank of China and established liaison channels to seize various opportunities in
especially RMB-related business and cross-border financial services and guarded against market uncertainties Through
exchanging visits by cross-border teams and senior officers between banks the Bank established cooperative relation with
various leading banks in Guangdong province for a mutual referral of clients who had cross-border operations and financing
needs and expanded trade settlement and credit facility business of cross-border corporate clients Taking advantage of the
spread of lending interest rates between Mainland and Hong Kong the Bank attracted more trade clients to use Hong Kongrsquos
funding sources for meeting their lending and trade finance credit facility needs At the same time more efforts were spent to
develop relationship with cross-border enterprises and their affiliated entities and those along the industry chain and the
connected upstream and downstream enterprises so that our existing business relationship with corporate customers were
expanded into a comprehensive one which consisted of deposit loan cross-border RMB trade settlement and investment
treasury activities and fee-based wealth-management
199
Business Review (continued)
Principal Business (continued)
3 Professional and premium cross-border services provided while capturing business opportunities in China
(continued)
In addition NCB (China) increased cooperation with Bank of China and the Group to provide more comprehensive financial
services including the Channel Sharing with Bank of China and cross-border RMB trade settlement services and signed up
more new customers with cross-border banking service needs During the year NCB (China) set up its SME Services and
bank card division NCB (China) aggressively grew its SME services and will launch NCB (China) credit cards as soon as
possible As at the end 2011 NCB (China) had 23 branches and sub-branches in Mainland China
Risk Management
In response to the changing market conditions and additional regulatory requirements the Bank restructured its front-line risk
management system formulated relevant regulations and measures conducted monitoring on the implementation of regulated
businesses by the front-line business units coordinated reporting to the Management and timely followed up corrective actions
The Bank also strengthened the firewall of risk management by holding quarterly compliance meetings with branches arranging
focus team symposium and on-site training In addition the Bank continued to pay close attention to market changes and the
operation of companies to which we had granted facilities strengthened risk management measures and formulated reviewed
and revised a number of management policies Based on scenario analysis the Bank identified the priority order for target sectors
of SME services and kept a dynamic control of industry-specific risks and risks associated with other SME loans granted In
addition the Bank further advanced the implementation of internal ratings-based approach strengthened post-loan inspection
conducted regular stress-test on various credit risks increased risk monitoring and alarming on emergent incidents and
maintained a sound credit policy During the year the Bank launched the project of implementing market risk internal model which
included set up an inter-division working team maintained on-going monitoring of and reporting on project progress and carried
out optimization of relevant regulations and system configuration
As at the end of December 2011 the Grouprsquos total classified or impaired customer loans amounted to HK$166 million
representing 014 of total loans to customers As at the end of December 2011 our consolidated capital adequacy ratio and
average liquidity ratio (for local operations only) were 1706 and 3937 respectively both at a healthy level
200
Business Review (continued)
Corporate Social Responsibility
The Group proactively fulfilled its corporate social responsibility in addition to its aggressive business development The Bank
fulfilled its commitments towards the society through donations to educational services and arranging volunteer teams to get
involved in charity and community campaigns for the benefits of the public During the year the Bank held an epic dance-poem
performance named ldquoTwo Swallows - Ode to Wu Guanzhong the Painterrdquo and a total of 371 poverty-stricken students from 16
schools in Hong Kong were invited to enjoy the performance free of charge An official delegation headed by our executives visited
Yang Ping School of Yongsheng County Yunnan province to attend the inauguration ceremony of NCB Teaching Building which
was funded with our donation and named by us We were granted a bronze plaque inscribed with Chinese characters ldquo厚德永
存善義之舉 (Good virtues shall sustain Practice of charity and justice) In late 2011 we once again donated 15 new
computers to Yang Ping School for use by teachers and students in their teaching or study and continued to offer scholarship to
outstanding students and grants to poverty-stricken students At the same time we promoted green office implemented various
environmental and energy-efficient measures such as upholding paperless office and encouraging customers to choose online
banking and electronic version of monthly account statement service
Outlook
In 2012 the Bank will adhere to our intensive business policy and continue to optimize our business structure The Bank will
continue to promote the growth of our core businesses such as SME services and NCB Wealth Management expand RMB
businesses in line with the development of RMB policy impose more stringent measures to guard against risks and continue to
enhance our own competitive edge to offer comprehensive services to corporate and individual clients
201
Appendix
Subsidiaries of the Bank
The particulars of our subsidiaries are as follows
Equity interestheld by the Bank
Name
Place of incorporation operation
Particulars of issued and paid up ordinary share capital Directly Principal activities
Nanyang Commercial Bank
(China) Limited The Peoplersquos
Republic of China
Registered capital RMB4100000000
100 Banking business
Nanyang Finance Company
Limited Hong Kong 500000 shares of
HK$100 each 100 Financial services
Nanyang Commercial Bank
Trustee Limited Hong Kong 300000 shares of
HK$10 each 100 Trustee services
Kwong Li Nam Investment
Agency Limited Hong Kong 30500 shares of
HK$100 each 100 Investment agency
Nan Song Company Limited Hong Kong 100 shares of
HK$10000 each 100 Property investment and
investment holding Nanyang Commercial Bank
(Nominees) Limited Hong Kong 500 shares of
HK$100 each 100 Nominee services
Patson (HK) Limited Hong Kong 10000 shares of
HK$100 each 100 Property investment
Nanyang Finance Company Limited and Nan Song Company Limited have been dissolved on 16 February 2012
Patson (HK) Limited has been dissolved on 19 March 2012
Remarks
Name of subsidiaries which are not included in the consolidation group for regulatory purposes in respect of capital adequacy is
marked with in the above table The Bank and its subsidiaries specified by the HKMA form the basis of consolidation for its
regulatory purposes in accordance with the Banking (Capital) Rules For accounting purposes subsidiaries are consolidated in
accordance with the accounting standards issued by the HKICPA pursuant to section 18A of the Professional Accountants
Ordinance
202
Definitions
In this Annual Report unless the context otherwise requires the following terms shall have the meanings set out below Terms Meanings
ldquoABSrdquo Asset-backed securities
ldquoBoard of BOCHK (Holdings)rdquo the Board of Directors of BOCHK (Holdings)
ldquoBOCrdquo Bank of China Limited a joint stock commercial bank with limited liability established under the laws of the PRC the H shares and A shares of which are listed on the Hong Kong Stock Exchange and the Shanghai Stock Exchange respectively
ldquoBOC (BVI)rdquo BOC Hong Kong (BVI) Limited a company incorporated under the laws of the British Virgin Islands and a wholly owned subsidiary of BOCHKG
ldquoBOCHKrdquo Bank of China (Hong Kong) Limited a company incorporated under the laws of Hong Kong and a wholly owned subsidiary of BOCHK (Holdings)
ldquoBOCHK (Holdings)rdquo BOC Hong Kong (Holdings) Limited a company incorporated under the laws of Hong Kong
ldquoBOCHKGrdquo BOC Hong Kong (Group) Limited a company incorporated under the laws of Hong Kong and a wholly owned subsidiary of BOC
ldquoBOCI-Prudential Managerrdquo BOCI-Prudential Asset Management Limited a company incorporated under the laws of Hong Kong
ldquoBOCI-Prudential Trusteerdquo BOCI-Prudential Trustee Limited a company incorporated under the laws of Hong Kong
ldquoCARrdquo Capital Adequacy Ratio computed on the consolidated basis that comprises the positions of the Bank and certain subsidiaries specified by the HKMA for its regulatory purposes and in accordance with the Banking (Capital) Rules
ldquoCICrdquo China Investment Corporation
ldquoCentral Huijinrdquo Central Huijin Investment Ltd (formerly known as ldquoCentral SAFE Investments Limitedrdquo)
ldquoEADrdquo Exposure at Default
ldquoECAI(s)rdquo External Credit Assessment Institution(s)
ldquoFIRBrdquo Foundation Internal Ratings-Based
ldquoFitchrdquo Fitch Ratings
ldquoHKAS(s)rdquo Hong Kong Accounting Standard(s)
203
Definitions (continued) Terms Meanings
ldquoHKFRS(s)rdquo Hong Kong Financial Reporting Standard(s)
ldquoHKICPArdquo Hong Kong Institute of Certified Public Accountants
ldquoHK(IFRIC)-Intrdquo Hong Kong (IFRIC) Interpretation
ldquoHKMArdquo Hong Kong Monetary Authority
ldquoHong Kongrdquo Hong Kong Special Administrative Region
ldquoICAAPrdquo Internal Capital Adequacy Assessment Process
ldquoIFRSrdquo International Financial Reporting Standards
ldquoLGDrdquo Loss Given Default
ldquoMainlandrdquo or ldquoMainland Chinardquo the mainland of the PRC
ldquoMBSrdquo Mortgage-backed securities
ldquoMedium Term Note Programmerdquo the medium term note programme was established by BOCHK on 2 September 2011
ldquoMoodyrsquosrdquo Moodyrsquos Investors Service
ldquoMPFrdquo Mandatory Provident Fund
ldquoMPF Schemes Ordinancerdquo the Mandatory Provident Fund Schemes Ordinance Chapter 485 of the Laws of Hong Kong as amended
ldquoNCB (China)rdquo Nanyang Commercial Bank (China) Limited a company incorporated under the laws of the PRC and a wholly owned subsidiary of the Bank
ldquoORSO schemesrdquo the Occupational Retirement Schemes under Occupational Retirement Schemes Ordinance Chapter 426 of the Laws of Hong Kong
ldquoPDrdquo Probability of Default
ldquoPRCrdquo the Peoplersquos Republic of China
ldquoRMBrdquo or ldquoRenminbirdquo Renminbi the lawful currency of the PRC
ldquoShare Option Schemerdquo the Share Option Scheme conditionally approved and adopted by the shareholders of BOCHK (Holdings) on 10 July 2002
204
Definitions (continued) Terms Meanings
ldquoSharesave Planrdquo the Sharesave Plan conditionally approved and adopted by the shareholders of BOCHK (Holdings) on 10 July 2002
ldquoSME(s)rdquo Small and medium-sized enterprise(s)
ldquoStandard amp Poorrsquosrdquo Standard amp Poorrsquos Ratings Services
ldquoSTCrdquo Standardised (Credit Risk)
ldquoSTMrdquo Standardised (Market Risk)
ldquoSTOrdquo Standardised (Operational Risk)
ldquoStock Exchangerdquo or rdquoHong Kong Stock Exchangerdquo
The Stock Exchange of Hong Kong Limited
ldquoUSrdquo the United States of America
ldquoVARrdquo Value at Risk
2012 中期業績報告
Interim Report 2012
目錄 頁數 CONTENTS PAGE 簡要綜合收益表 1 Condensed Consolidated Income Statement 1簡要綜合全面收益表 2 Condensed Consolidated Statement of
Comprehensive Income 2
簡要綜合資產負債表 3 Condensed Consolidated Balance Sheet 3簡要綜合權益變動表 4 Condensed Consolidated Statement of Changes
in Equity 4
簡要綜合現金流量表 6 Condensed Consolidated Cash Flow Statement 6中期財務資料附註 Notes to the Interim Financial Information
1 編製基準及主要會計政策 7 1 Basis of preparation and significant accounting policies
7
2 應用會計政策時之重大會計估計及判斷 10 2 Critical accounting estimates and judgements in applying accounting policies
10
3 金融風險管理 11 3 Financial risk management 114 淨利息收入 47 4 Net interest income 475 淨服務費及佣金收入 48 5 Net fee and commission income 486 淨交易性收益 49 6 Net trading gain 497 其他金融資產之淨收益 50 7 Net gain on other financial assets 508 其他經營收入 50 8 Other operating income 509 減值準備淨(撥備)撥回 51 9 Net (charge)reversal of impairment allowances 51
10 經營支出 52 10 Operating expenses 5211 投資物業出售公平值調整之淨收益 53 11 Net gain from disposal offair value adjustments on
investment properties 53
12 出售重估物業器材及設備之淨虧損 53 12 Net loss from disposalrevaluation of properties plant and equipment
53
13 稅項 54 13 Taxation 5414 股息 56 14 Dividends 5615 庫存現金及存放銀行及其他金融機構的結餘 56 15 Cash and balances with banks and other financial
institutions56
16 公平值變化計入損益之金融資產 57 16 Financial assets at fair value through profit or loss 57
17 衍生金融工具 59 17 Derivative financial instruments 5918 貸款及其他賬項 66 18 Advances and other accounts 66
19 證券投資 67 19 Investment in securities 6720 投資物業 69 20 Investment properties 6921 物業器材及設備 70 21 Properties plant and equipment 7022 其他資產 71 22 Other assets 7123 公平值變化計入損益之金融負債 72 23 Financial liabilities at fair value through profit or loss 7224 客戶存款 73 24 Deposits from customers 7325 其他賬項及準備 74 25 Other accounts and provisions 7426 已抵押資產 74 26 Assets pledged as security 7427 遞延稅項 75 27 Deferred taxation 7528 股本 78 28 Share capital 7829 儲備 78 29 Reserves 7830 簡要綜合現金流量表附註 79 30 Notes to condensed consolidated cash flow
statement 79
31 或然負債及承擔 81 31 Contingent liabilities and commitments 8132 資本承擔 82 32 Capital commitments 8233 經營租賃承擔 82 33 Operating lease commitments 8234 分類報告 84 34 Segmental reporting 8435 主要之有關連人士交易 91 35 Significant related party transactions 91
目錄 頁數 CONTENTS PAGE 36 貨幣風險 96 36 Currency concentrations 9637 跨國債權 97 37 Cross-border claims 9738 非銀行的中國內地風險承擔 99 38 Non-bank Mainland China exposures 9939 符合香港會計準則第 34 號 100 39 Compliance with HKAS 34 10040 法定賬目 100 40 Statutory accounts 100
獨立審閱報告 101 Independent Review Report 101 其他資料 Additional Information 1 董事會 103 1 Board of Directors 1032 本銀行之附屬公司 104 2 Subsidiaries of the Bank 1043 符合《銀行業(披露)規則》 104 3 Compliance with the Banking (Disclosure) Rules 104
業務回顧 105 Business Review 105 釋義 111 Definitions 111
1
簡要綜合收益表 Condensed Consolidated Income Statement (未經審核) (未經審核)
(Unaudited) (Unaudited) 半年結算至 半年結算至
2012 年 6 月 30 日
2011 年
6 月 30 日
Half-year ended Half-year ended 附註
Notes30 June
2012 30 June
2011 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
利息收入 Interest income 3823200 2464251利息支出 Interest expense (1884023) (944607)
淨利息收入 Net interest income 4 1939177 1519644
服務費及佣金收入 Fee and commission income 406947 461947服務費及佣金支出 Fee and commission expense (32896) (37602)
淨服務費及佣金收入 Net fee and commission income 5 374051 424345
淨交易性收益 Net trading gain 6 49397 28464界定為以公平值變化計入損益之
金融工具淨收益 Net gain on financial instruments designated at
fair value through profit or loss 15836 8412
其他金融資產之淨收益 Net gain on other financial assets 7 2834 53559其他經營收入 Other operating income 8 23335 21255
提取減值準備前之淨經營收入 Net operating income before impairment allowances 2404630 2055679
減值準備淨(撥備)撥回 Net (charge)reversal of impairment allowances 9 (109672) 16723 淨經營收入 Net operating income 2294958 2072402經營支出 Operating expenses 10 (890403) (306810)
經營溢利 Operating profit 1404555 1765592投資物業出售公平值調整之淨
收益 Net gain from disposal offair value adjustments
on investment properties 11 70493 95762出售重估物業器材及設備之
淨虧損 Net loss from disposalrevaluation of
properties plant and equipment 12 (1575) (670)
除稅前溢利 Profit before taxation 1473473 1860684稅項 Taxation 13 (248308) (315062)
期內溢利 Profit for the period 1225165 1545622
股息 Dividends 14 392000 -
第 7 至 100 頁之附註屬本中期財務資料
之組成部分
The notes on pages 7 to 100 are an integral part of this interim financial information
2
簡要綜合全面收益表 Condensed Consolidated Statement of Comprehensive Income
(未經審核) (未經審核)
(Unaudited) (Unaudited) 半年結算至 半年結算至
2012 年 6 月 30 日
2011 年
6 月 30 日
Half-year ended Half-year ended
30 June
2012 30 June
2011 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 期內溢利 Profit for the period 1225165 1545622 房產 Premises
房產重估 Revaluation of premises 612006 687829遞延稅項 Deferred tax (97184) (103682)
514822 584147可供出售證券 Available-for-sale securities
可供出售證券之公平值變化 Change in fair value of available-for-sale securities 233744 44257
因出售可供出售證券之轉撥 Release upon disposal of available-for-sale securities (1038) (48778)
由可供出售證券轉至持有至到
期日證券產生之攤銷 Amortisation with respect to available-for-sale
securities transferred to held-to-maturity securities (715) (4371)
遞延稅項 Deferred tax (40691) 2969 191300 (5923) 凈投資對沖下對沖工具之公平值
變化 Change in fair value of hedging instruments
under net investment hedge 22595 (41279) 貨幣換算差額 Currency translation difference (92681) 130619
期內除稅後其他全面收益 Other comprehensive income for the period net of tax 636036 667564
期內全面收益總額 Total comprehensive income for the period 1861201 2213186
第 7 至 100 頁之附註屬本中期財務資料
之組成部分
The notes on pages 7 to 100 are an integral part of this interim financial information
3
簡要綜合資產負債表 Condensed Consolidated Balance Sheet (未經審核) (經審核)
(Unaudited) (Audited)
於 2012 年 6 月 30 日
於 2011 年
12 月 31 日
附註
NotesAt 30 June
2012 At 31 December
2011 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000資產 ASSETS 庫存現金及存放銀行及其他
金融機構的結餘 Cash and balances with banks and other
financial institutions 15 38252446 43994333 在銀行及其他金融機構一至十二
個月內到期之定期存放 Placements with banks and other financial institutions
maturing between one and twelve months 24669689 23169580 公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss 16 5401550 2245761 衍生金融工具 Derivative financial instruments 17 755912 816403 貸款及其他賬項 Advances and other accounts 18 136409170 132914225 證券投資 Investment in securities 19 36798084 30182604 投資物業 Investment properties 20 917943 847948 物業器材及設備 Properties plant and equipment 21 5158387 4583411 應收稅項資產 Current tax assets 1098 -遞延稅項資產 Deferred tax assets 27 1011 57714其他資產 Other assets 22 2147535 819477
資產總額 Total assets 250512825 239631456
負債 LIABILITIES 銀行及其他金融機構之存款
及結餘 Deposits and balances from banks and other
financial institutions 26185699 28066288公平值變化計入損益之金融負債 Financial liabilities at fair value through profit or loss 23 3996035 1077896衍生金融工具 Derivative financial instruments 17 637474 672618 客戶存款 Deposits from customers 24 182655014 174469468其他賬項及準備 Other accounts and provisions 25 8403084 8396670 應付稅項負債 Current tax liabilities 317541 229927遞延稅項負債 Deferred tax liabilities 27 712581 582393 負債總額 Total liabilities 222907428 213495260 資本 EQUITY 股本 Share capital 28 700000 700000 儲備 Reserves 29 26905397 25436196 資本總額 Total equity 27605397 26136196 負債及資本總額 Total liabilities and equity 250512825 239631456
第 7 至 100 頁之附註屬本中期財務資料之
組成部分
The notes on pages 7 to 100 are an integral part of this interim financial information
4
簡要綜合權益變動表 Condensed Consolidated Statement of Changes in Equity
(未經審核) (Unaudited)
股本
Share capital
股本溢價
Share premium
資本儲備
Capital reserve
房產
重估儲備
Premisesrevaluation
reserve
可供出售
證券公平值
變動儲備
Reserve forfair value
changes of available-
for-sale securities
監管儲備
Regulatory reserve
換算儲備
Translation reserve
留存盈利
Retained earnings
總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 於 2011 年 1 月 1 日 At 1 January 2011 700000 2444517 605 2695267 143483 1141136 421355 14943635 22489998 期內溢利 Profit for the period - - - - - - - 1545622 1545622其他全面收益 Other comprehensive
income 房產 Premises - - - 584147 - - - - 584147可供出售證券 Available-for-sale
securities - - - - (1395) - - (4528) (5923)淨投資對沖下對沖工具
之公平值變化 Change in fair value
of hedging instruments under net investment hedges - - - - - - (41279) - (41279)
貨幣換算差額 Currency translation difference - - - 2056 (163) - 128726 - 130619
全面收益總額 Total comprehensive
income - - - 586203 (1558) - 87447 1541094 2213186因房產出售之轉撥 Release upon disposal
of premises - - - (4855) - - - 4855 -留存盈利轉撥 Transfer from retained
earnings - - - - - 52986 - (52986) - 於 2011 年 6 月 30 日 At 30 June 2011 700000 2444517 605 3276615 141925 1194122 508802 16436598 24703184 於 2011 年 7 月 1 日 At 1 July 2011 700000 2444517 605 3276615 141925 1194122 508802 16436598 24703184 期內溢利 Profit for the period - - - - - - - 903336 903336其他全面收益 Other comprehensive
income 房產 Premises - - - 456604 - - - - 456604可供出售證券 Available-for-sale
securities - - - - (37295) - - (1193) (38488)淨投資對沖下對沖工具
之公平值變化 Change in fair value
of hedging instruments under net investment hedges - - - - - - (50480) - (50480)
貨幣換算差額 Currency translation difference - - - 2512 (199) - 159727 - 162040
全面收益總額 Total comprehensive
income - - - 459116 (37494) - 109247 902143 1433012因房產出售之轉撥 Release upon disposal
of premises - - - (62240) - - - 62240 -留存盈利轉撥 Transfer from retained
earnings - - - - - 164505 - (164505) - 於 2011 年 12 月 31 日 At 31 December 2011 700000 2444517 605 3673491 104431 1358627 618049 17236476 26136196
5
簡要綜合權益變動表(續)
Condensed Consolidated Statement of Changes in Equity(continued)
(未經審核) (Unaudited)
股本
Share capital
股本溢價
Share premium
資本儲備
Capital reserve
房產
重估儲備
Premisesrevaluation
reserve
可供出售
證券公平值
變動儲備
Reserve forfair value
changes of available-
for-sale securities
監管儲備
Regulatory reserve
換算儲備
Translation reserve
留存盈利
Retained earnings
總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 於 2012 年 1 月 1 日 At 1 January 2012 700000 2444517 605 3673491 104431 1358627 618049 17236476 26136196 期內溢利 Profit for the period - - - - - - - 1225165 1225165其他全面收益 Other comprehensive
income 房產 Premises - - - 514822 - - - - 514822可供出售證券 Available-for-sale
securities - - - - 191839 - - (539) 191300淨投資對沖下對沖工具
之公平值變化 Change in fair value
of hedging instruments under net investment hedges - - - - - - 22595 - 22595
貨幣換算差額 Currency translation difference - - - (1267) (86) - (91328) - (92681)
全面收益總額 Total comprehensive
income - - - 513555 191753 - (68733) 1224626 1861201留存盈利轉撥 Transfer to retained
earnings - - - - - (24799) - 24799 -中期股息 Interim dividend - - - - - - - (392000) (392000) 於 2012 年 6 月 30 日 At 30 June 2012 700000 2444517 605 4187046 296184 1333828 549316 18093901 27605397
除按香港會計準則第 39 號對貸款提取
減值準備外按金管局要求撥轉部分
留存盈利至監管儲備用作銀行一般風
險之用(包括未來損失或其他不可預
期風險)
In accordance with the requirements of the HKMA the amounts are set aside for general banking risks including future losses or other unforeseeable risks in addition to the loan impairment allowances recognised under HKAS 39
第 7 至 100 頁之附註屬本中期財務資料之
組成部分
The notes on pages 7 to 100 are an integral part of this interim financial information
6
簡要綜合現金流量表 Condensed Consolidated Cash Flow Statement
(未經審核) (未經審核)
(Unaudited) (Unaudited) 半年結算至 半年結算至
2012 年 6 月 30 日
2011 年
6 月 30 日
附註
Notes
Half-year ended 30 June
2012
Half-year ended 30 June
2011 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 經營業務之現金流量 Cash flows from operating activities
除稅前經營現金之流入 Operating cash inflow before taxation 30(a) 1454023 15332175支付香港利得稅 Hong Kong profits tax paid (76030) (56444)支付海外利得稅 Overseas profits tax paid (37282) (63152)
經營業務之現金流入淨額 Net cash inflow from operating activities 1340711 15212579 投資業務之現金流量 Cash flows from investing activities
購入物業器材及設備 Purchase of properties plant and equipment
(48200) (45670)
購入投資物業 Purchase of investment properties - (11934)出售物業器材及設備所得款項 Proceeds from disposal of properties plant
and equipment
74 4234出售投資物業所得款項 Proceeds from disposal of investment
properties
- 5847 投資業務之現金流出淨額 Net cash outflow from investing activities (48126) (47523) 融資業務之現金流量 Cash flows from financing activities
支付股息 Dividend paid - (483000) 融資業務之現金流出淨額 Net cash outflow from financing activities - (483000) 現金及等同現金項目增加 Increase in cash and cash equivalents 1292585 14682056於 1 月 1 日之現金及等同現金項目 Cash and cash equivalents at 1 January 41732029 24585347滙率變動對現金及等同現金項目的影
響 Effect of exchange rate changes on cash and
cash equivalents
(238385) 566037 於 6 月 30 日之現金及等同現金項目 Cash and cash equivalents at 30 June 30(b) 42786229 39833440
第 7 至 100 頁之附註屬本中期財務資料之組成
部分
The notes on pages 7 to 100 are an integral part of this interim financial information
7
中期財務資料附註 Notes to the Interim Financial Information
1 編製基準及主要會計政策 1 Basis of preparation and significant accounting policies
編製基準 此未經審核之中期財務資料乃
按照香港會計師公會所頒佈之香
港會計準則第34號「中期財務報
告」而編製 主要會計政策 除以下所述外此未經審核之中
期財務資料所採用之主要會計政
策及計算辦法均與截至2011年
12月31日止之本集團年度財務
報表之編製基礎一致並需連同
本集團2011年之年度報告一併
閱覽 已強制性地於 2012 年 1 月 1 日
起開始的會計年度首次生效的經
修訂之準則及修訂
Basis of preparation The unaudited interim financial information has been prepared in accordance with HKAS 34 lsquoInterim Financial Reportingrsquo issued by the HKICPA Significant accounting policies Except as described below the significant accounting policies adopted and methods of computation used in the preparation of the unaudited interim financial information are consistent with those adopted and used in the Grouprsquos annual financial statements for the year ended 31 December 2011 and should be read in conjunction with the Grouprsquos Annual Report for 2011 Revised standards and amendments to standards that are mandatory for the first time for the financial year beginning on 1 January 2012
香港會計準則第12號(經修
訂)「所得稅」此會計準則於
2010年12月被修訂於2012年1月1日起開始的會計年度
強制生效並容許提前應用
本集團考慮到修訂準則的處
理要求更能反映本集團持有
投資物業的相關稅務責任的
實況因此以追溯調整方式自
2010年12月31日結算之年度
起提前採納此項經修訂的準
則
香港財務報告準則第7號(經
修訂)「金融工具披露 - 資
產轉讓」本修訂對於可全部
終止確認或不可全部終止確
認的金融資產轉讓引進了新
的量化披露要求當本集團轉
讓適用於此範圍的金融資產
時會於財務報表披露有關資
訊
HKAS 12 (Amendment) lsquoIncome Taxesrsquo The standard which was revised in December 2010 is mandatorily effective for reporting periods beginning on or after 1 January 2012 Earlier application is permitted The Group considers that the required treatment under the revised standard better reflects the tax position of the investment properties of the Group and has early adopted the amended standard retrospectively since the year ended 31 December 2010
HKFRS 7 (Amendment) lsquoFinancial Instruments Disclosures ndash Transfer of Financial Assetsrsquo The amendment introduces new quantitative disclosure requirements for transfers of financial assets that are either fully derecognised or derecognised not in their entirety The Group will disclose relevant information in the financial statements when the Group undertakes transfers of financial assets that fall within its scope
8
中期財務資料附註 (續)
Notes to the Interim Financial Information (continued)
1 編製基準及主要會計政策(續)
1 Basis of preparation and significant accounting policies (continued)
主要會計政策(續) 已頒佈並與本集團相關但尚未
強制性生效及沒有被本集團於
2012年提前採納之準則及修訂
Significant accounting policies (continued) Standards and amendments issued that are relevant to the Group but not yet effective and have not been early adopted by the Group in 2012
準則 Standard
內容 Content
起始適用之年度 Applicable for financial years beginning onafter
香港會計準則第 1 號(經修訂) HKAS 1 (Revised)
財務報表的列示 - 其他全面收益項目的列示 Presentation of Financial Statements - Presentation of
Items of Other Comprehensive Income
2012 年 7 月 1 日 1 July 2012
香港會計準則第 19 號(2011) HKAS 19 (2011)
僱員福利 Employee Benefits
2013 年 1 月 1 日 1 January 2013
香港會計準則第 27 號(2011) HKAS 27 (2011)
獨立財務報表 Separate Financial Statements
2013 年 1 月 1 日 1 January 2013
香港會計準則第 28 號(2011) HKAS 28 (2011)
聯營公司及合資企業投資 Investments in Associates and Joint Ventures
2013 年 1 月 1 日 1 January 2013
香港會計準則第 32 號(經修訂) HKAS 32 (Amendment)
金融工具列示 - 金融資產及金融負債之抵銷 Financial Instruments Presentation - Offsetting Financial
Assets and Financial Liabilities
2014 年 1 月 1 日 1 January 2014
香港財務報告準則第 7 號(經修訂) HKFRS 7 (Amendment)
金融工具披露 - 金融資產及金融負債之抵銷 Financial Instruments Disclosures - Offsetting Financial
Assets and Financial Liabilities
2013 年 1 月 1 日 1 January 2013
香港財務報告準則第 7 號(經修訂) HKFRS 7 (Amendment)
金融工具披露 - 香港財務報告準則第 9 號的過渡安排
Financial Instruments Disclosures - Transition to HKFRS 9
2015 年 1 月 1 日 1 January 2015
香港財務報告準則第 9 號 HKFRS 9
金融工具 Financial Instruments
2015 年 1 月 1 日 1 January 2015
香港財務報告準則第 10 號 HKFRS 10
綜合財務報表 Consolidated Financial Statements
2013 年 1 月 1 日 1 January 2013
香港財務報告準則第 11 號 HKFRS 11
合資安排 Joint Arrangements
2013 年 1 月 1 日 1 January 2013
香港財務報告準則第 12 號 HKFRS 12
其他企業投資權益的披露 Disclosure of Interests in Other Entities
2013 年 1 月 1 日 1 January 2013
香港財務報告準則第 13 號 HKFRS 13
公平值計量 Fair Value Measurement
2013 年 1 月 1 日 1 January 2013
有關上述準則與修訂的簡介
請參閱本集團2011年之年度
報告內財務報表附註21(b)項
Please refer to Note 21 (b) of the Grouprsquos Annual Report for 2011 for brief explanations of the above-mentioned standards and amendments
9
中期財務資料附註 (續)
Notes to the Interim Financial Information (continued)
1 編製基準及主要會計政策(續)
1 Basis of preparation and significant accounting policies (continued)
主要會計政策(續) 已頒佈並與本集團相關但尚未
強制性生效及沒有被本集團於
2012年提前採納之準則及修訂
(續)
此外「完善香港財務報告準
則2009至2011年週期」包含
多項被香港會計師公會認為
非緊急但有需要的修訂當中
包括引致在列示與分類方面
出現會計變更的修訂有關修
訂於2013年1月1日起開始的
會計年度開始生效其對集團
的會計政策沒有重大影響
Significant accounting policies (continued) Standards and amendments issued that are relevant to the Group but not yet effective and have not been early adopted by the Group in 2012 (continued)
In addition lsquoAnnual Improvements to HKFRS 2009 - 2011 Cyclersquo contains numerous amendments to HKFRS which the HKICPA considers not urgent but necessary It comprises amendments that result in accounting changes for presentation and classification The amendments will be effective for the financial year beginning on or after 1 January 2013 there is no material impact on the Grouprsquos accounting policies
10
中期財務資料附註 (續)
Notes to the Interim Financial Information (continued)
2 應用會計政策時之重大會
計估計及判斷 2 Critical accounting estimates and judgements in applying accounting
policies
本 集 團 會 計 估 計 的 性 質 及 假
設均與本集團截至 2011 年 12月 31 日的財務報告內所採用的
一致
The nature and assumptions related to the Grouprsquos accounting estimates are consistent with those used in the Grouprsquos financial statements for the year ended 31 December 2011
11
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理 3 Financial risk management
本集團因從事各類業務而涉及
金融風險主要金融風險包括
信貸風險市場風險(包括外
匯風險及利率風險)及流動資
金風險本附註概述本集團的
這些風險承擔
The Group is exposed to financial risks as a result of engaging in a variety of business activities The principal financial risks are credit risk market risk (including currency risk and interest rate risk) and liquidity risk This note summarises the Grouprsquos exposures to these risks
31 信貸風險 31 Credit Risk
(A) 總貸款及其他賬項 (A) Gross advances and other accounts
(a) 減值貸款 (a) Impaired advances
當 有 客 觀 證 據 反
映 貸 款 出 現 一 項
或 多 項 損 失 事
件經過評估有關
損 失 事 件 已 影 響
其 預 期 可 靠 的 未
來現金流則該貸
款 已 出 現 減 值 損
失 如 有 客 觀 證 據 反
映 貸 款 已 出 現 減
值損失有關損失
按 賬 面 值 與 未 來
現 金 流 折 現 值 兩
者 間 之 差 額 計
量貸款已出現減
值 損 失 的 客 觀 證
據 包 括 那 些 已 有
明 顯 訊 息 令 資 產
持 有 人 知 悉 發 生
了損失事件
Advances are impaired and impairment losses are incurred if and only if there is objective evidence of impairment as a result of one or more events that occurred and that loss event(s) has an impact on the estimated future cash flows of the advances that can be reliably estimated If there is objective evidence that an impairment loss on advances has been incurred the amount of loss is measured as the difference between the carrying amount and the present value of estimated future cash flows generated by the advances Objective evidence that advances are impaired includes observable data that comes to the attention of the holder of the asset about the loss events
12
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(a) 減值貸款(續) (a) Impaired advances (continued)
於 2012 年
6 月 30 日 於 2011 年
12 月 31 日
At 30 June 2012
At 31 December2011
港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
減值之客戶貸款總額
Gross impaired advances to customers 256103 132853
就上述貸款作個別
評估之貸款減值準備
Individually assessed loan impairment allowances made in respect of such advances 100865 87615
就上述有抵押品覆
蓋的客戶貸款之抵押品市值
Current market value of collateral held against the covered portion of such advances to customers 260737 75765
上述有抵押品覆蓋
之客戶貸款 Covered portion of such advances to
customers 145651 35646 上述沒有抵押品覆
蓋之客戶貸款Uncovered portion of such advances to
customers 110452 97207
總減值之客戶貸款
對總客戶貸款比率
Gross impaired advances to customers as a percentage of gross advances to customers 020 011
貸款減值準備之撥
備已考慮有關貸款
之抵押品價值
The loan impairment allowances were made after taking into account the value of collateral in respect of impaired advances
13
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(a) 減值貸款(續) (a) Impaired advances (continued)
特定分類或減值
之客戶貸款分析
如下
Classified or impaired advances to customers are analysed as follows
於 2012 年
6 月 30 日 於 2011 年
12 月 31 日
At 30 June 2012
At 31 December2011
港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
特定分類或減值之客戶貸款總額
Gross classified or impaired advances to customers
284508 165966 總特定分類或減
值之客戶貸款對總客戶貸款比率
Gross classified or impaired advances to customers as a percentage of gross advances to customers
023 014
特定分類或減值
之客戶貸款乃按
《銀行業條例》
項下《銀行業(披
露)規則》內的
定義界定及按本
集團放款質量分
類的「次級」
「呆滯」或「虧
損」貸款或已被
個別評估為減值
貸款
Classified or impaired advances to customers follow the definitions set out in the Banking (Disclosure) Rules under the Banking Ordinance and represent advances which are either classified as ldquosubstandardrdquo ldquodoubtfulrdquo or ldquolossrdquo under the Grouprsquos classification of loan quality or individually assessed to be impaired
14
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(b) 逾期超過 3 個月之
貸款 (b) Advances overdue for more than three months
有明確到期日之貸
款若其本金或利
息已逾期及仍未償
還則列作逾期貸
款須定期分期償
還之貸款若其中
一次分期還款已逾
期及仍未償還則
列作逾期處理須
即期償還之貸款若
已向借款人送達還
款通知但借款人
未按指示還款或
貸款一直超出借款
人獲通知之批准貸
款限額亦列作逾
期處理
Advances with a specific repayment date are classified as overdue when the principal or interest is past due and remains unpaid Advances repayable by regular instalments are classified as overdue when an instalment payment is past due and remains unpaid Advances repayable on demand are classified as overdue either when a demand for repayment has been served on the borrower but repayment has not been made in accordance with the instruction or when the advances have remained continuously outside the approved limit that was advised to the borrower
15
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(b) 逾期超過 3 個月之
貸款(續) (b) Advances overdue for more than three months (continued)
逾期超過 3 個月之
貸 款 總 額 分 析 如
下
The gross amount of advances overdue for more than three months is analysed as follows
於 2012 年 6 月 30 日 於 2011 年 12 月 31 日 At 30 June 2012 At 31 December 2011 佔客戶貸款總額
百分比 佔客戶貸款總額
百分比
of gross of gross 金額 advances to 金額 advances to Amount customers Amount customers 港幣千元 港幣千元 HK$rsquo000 HK$rsquo000
客戶貸款總額已逾
期 Gross advances
to customers which have been overdue for
- 超過 3 個月但不
超過 6 個月 - six months or
less but over three months 95663 008 11900 001
- 超過 6 個月但不
超過 1 年 - one year or
less but over six months 52080 004 5490 000
- 超過 1 年 - over one year 86733 007 88155 008
逾期超過 3 個月之貸
款 Advances overdue
for over three months 234476 019 105545 009
就上述之貸款作個別
評估之貸款減值準
備
Individually assessed loan impairment allowances madein respect of such advances 89117 84606
16
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(b) 逾期超過 3 個月之
貸款(續) (b) Advances overdue for more than three months (continued)
於 2012 年 6 月 30 日
於 2011 年
12 月 31 日
At 30 June 2012
At 31 December2011
港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
就上述有抵押品覆蓋的客戶貸款之抵押品市值
Current market value of collateral held against the covered portion of such advances to customers 256371 23582
上述有抵押品覆蓋之客戶貸款
Covered portion of such advances to customers 139588 11416
上述沒有抵押品覆蓋之客戶貸款
Uncovered portion of such advances to customers 94888 94129
逾 期 貸 款 或 減 值
貸 款 的 抵 押 品 主
要 包 括 公 司 授 信
戶 項 下 的 商 用 資
產 如 商 業 及 住 宅
樓宇個人授信戶
項 下 的 住 宅 按 揭
物業 於 2012 年 6 月 30日及 2011 年 12月 31 日沒有逾
期超過 3 個月之銀
行 及 其 他 金 融 機
構貸款
Collateral held against overdue or impaired loans is principally represented by charges over business assets such as commercial and residential premises for corporate loans and mortgages over residential properties for personal loans As at 30 June 2012 and 31 December 2011 there were no advances to banks and other financial institutions overdue for more than three months
17
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(c) 經重組貸款 (c) Rescheduled advances
於 2012 年 6 月 30 日及 2011 年 12 月31 日沒有經重組
之銀行及其他金融
機構貸款 經重組貸款乃指客
戶因為財政困難或無能力如期還款而
經雙方同意達成重
整 還 款 計 劃 之 貸款修訂還款計劃
後之經重組貸款如
仍逾期超過 3 個月則包括在逾期
貸款內
As at 30 June 2012 and 31 December 2011 there were no rescheduled advances to banks and other financial institutions Rescheduled advances are those advances that have been restructured or renegotiated because of deterioration in the financial position of the borrower or of the inability of the borrower to meet the original repayment schedule Rescheduled advances which have been overdue for more than three months under the revised repayment terms are included in overdue advances
於 2012 年 6 月 30 日 於 2011 年 12 月 31 日 At 30 June 2012 At 31 December 2011 佔客戶貸款總額
百分比 佔客戶貸款總額
百分比
of gross of gross 金額 advances to 金額 advances to Amount customers Amount customers 港幣千元 港幣千元 HK$rsquo000 HK$rsquo000
經重組客戶貸款 淨額(已扣減包
含於「逾期超過
3 個月之貸款」部分)
Rescheduled advances to customers net of amounts included in ldquoAdvances overdue for more than three monthsrdquo 13210 001 20514 002
18
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(d) 客戶貸款集中度 (d) Concentration of advances to customers
(i) 按行業分類之
客戶貸款總額
根據在香港境
內或境外以及
借貸人從事之
業務作出分類
之客戶貸款總
額分析如下
(i) Sectoral analysis of gross advances to customers
The information concerning gross advances to customers has been analysed into loans used inside or outside Hong Kong by industry sectors of the borrowers as follows
於 2012 年 6 月 30 日 At 30 June 2012
客戶貸款總額
Gross advances
to customers
抵押品覆蓋之百分比
Covered by
collateral or other security
特定分類或減值
Classified or
impaired逾期
Overdue
個別評估之 貸款減值準備 Individually
assessed impairment allowances
組合評估之貸款減值準備Collectively
assessed impairment allowances
港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000
在香港使用之貸款 Loans for use in Hong Kong
工商金融業 Industrial commercial and financial
- 物業發展 - Property development 1911501 4305 - - - 6284- 物業投資 - Property investment 10631332 8849 6423 84960 170 105257- 金融業 - Financial concerns 1936088 4929 - - - 5381- 股票經紀 - Stockbrokers 2251 10000 - - - 9- 批發及零售業 - Wholesale and retail trade 17607711 6053 25716 68238 10122 113085- 製造業 - Manufacturing 4716364 3787 10113 21283 2829 36847- 運輸及運輸設備 - Transport and transport
equipment 4306460 1560 1289 4023 329 17700- 休閒活動 - Recreational activities 68118 000 - - - 183- 資訊科技 - Information technology 1393554 208 2136 2136 571 3828- 其他 - Others 7458962 5051 18913 23794 1480 40126
個人 Individuals - 購買居者有其屋計劃
私人機構參建居屋計
劃及租者置其屋計劃
樓宇之貸款
- Loans for the purchase of flats in Home Ownership Scheme Private Sector Participation Scheme and Tenants Purchase Scheme 782115 10000 3926 24257 - 481
- 購買其他住宅物業之貸
款 - Loans for purchase of
other residential properties 11311278 9997 2157 69901 - 4465
- 其他 - Others 2911580 7483 2509 16455 805 1856
在香港使用之貸款總額 Total loans for use in Hong Kong 65037314 6514 73182 315047 16306 335502
貿易融資 Trade finance 6603525 2638 31692 37882 6186 57810
在香港以外使用之貸款 Loans for use outside Hong Kong 53541414 3729 179634 198868 78373 404133
客戶貸款總額 Gross advances to customers 125182253 5119 284508 551797 100865 797445
19
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(d) 客戶貸款集中度
(續) (d) Concentration of advances to customers (continued)
(i) 按行業分類之
客戶貸款總額
(續)
(i) Sectoral analysis of gross advances to customers (continued)
於 2011 年 12 月 31 日 At 31 December 2011
客戶貸款總額
Gross advances
to customers
抵押品覆蓋之百分比
Covered by
collateral or other security
特定分類或減值
Classified or
impaired逾期
Overdue
個別評估之 貸款減值準備
Individually assessed
impairment allowances
組合評估之貸款減值準備
Collectivelyassessed
impairment allowances
港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000
在香港使用之貸款 Loans for use in Hong Kong
工商金融業 Industrial commercial and financial
- 物業發展 - Property development 2738332 5871 - - - 8510- 物業投資 - Property investment 10942261 7938 - 45685 - 110811- 金融業 - Financial concerns 3005772 3570 - - - 8392- 股票經紀 - Stockbrokers 3241 10000 - - - 12- 批發及零售業 - Wholesale and retail trade 18064963 6152 8032 48960 2492 109024- 製造業 - Manufacturing 4412357 3810 9409 14854 2214 39747- 運輸及運輸設備 - Transport and transport
equipment 3542563 1055 - 2466 - 18360- 休閒活動 - Recreational activities 70162 - - - - 194- 資訊科技 - Information technology 1091930 248 2173 2173 552 3215- 其他 - Others 5427639 6295 977 30140 725 39451
個人 Individuals - 購買居者有其屋計劃
私人機構參建居屋計
劃及租者置其屋計劃
樓宇之貸款
- Loans for the purchase of flats in Home Ownership Scheme Private Sector Participation Scheme and Tenants Purchase Scheme 861024 10000 4618 29248 - 577
- 購買其他住宅物業之貸
款 - Loans for purchase of
other residential properties 11929257 9999 2422 104556 - 4932
- 其他 - Others 2477768 8341 2625 10544 825 2084
在香港使用之貸款總額 Total loans for use in Hong Kong 64567269 6635 30256 288626 6808 345309
貿易融資 Trade finance 5439177 3302 31456 39972 2971 44663
在香港以外使用之貸款 Loans for use outside Hong Kong 49837783 3550 104254 150518 77836 315160
客戶貸款總額 Gross advances to customers 119844229 5201 165966 479116 87615 705132 有明確到期日之貸
款若其本金或利息
已 逾 期 及 仍 未 償
還則列作逾期 貸
款
Advances with a specific repayment date are classified as overdue when the principal or interest is past due and remains unpaid
20
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(d) 客戶貸款集中度
(續) (d) Concentration of advances to customers (continued)
(ii) 按地理區域分
類之客戶貸款
總額 下列關於客戶
貸款之地理區
域分析是根據
交易對手之所
在地並已顧
及風險轉移因
素 一 般 而
言假如客戶
貸款之擔保人
所處國家與客
戶不同則會
確認有關貸款
之風險轉移
(ii) Geographical analysis of gross advances to customers
The following geographical analysis of advances to customers is based on the location of the counterparties after taking into account the transfer of risk In general such transfer of risk takes place if the advances to customers are guaranteed by a party in a country which is different from that of the customer
客戶貸款總額 Gross advances to customers
於 2012 年
6 月 30 日 於 2011 年
12 月 31 日
At 30 June 2012
At 31 December2011
港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
香港 Hong Kong 66149913 65296349中國內地 Mainland China 53519461 48409389其他 Others 5512879 6138491
125182253 119844229
就客戶貸款
總額作組合
評估之貸款
減值準備
Collectively assessed loan impairment allowances in respect of the gross advances to customers
香港 Hong Kong 373762 374974中國內地 Mainland China 376803 283920其他 Others 46880 46238
797445 705132
21
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(d) 客戶貸款集中度
(續) (d) Concentration of advances to customers (continued)
(ii) 按地理區域分
類之客戶貸款
總額(續)
(ii) Geographical analysis of gross advances to customers (continued)
逾期貸款 Overdue advances
就逾期貸款
作個別評
估之貸款
減值準備
Individually assessed loan impairment allowances in respect of the overdue advances
香港 Hong Kong 68839 60027中國內地 Mainland China 25425 24757其他 Others 64 89
94328 84873
就逾期貸款
作組合評
估之貸款
減值準備
Collectively assessed loan impairment allowances in respect of the overdue advances
香港 Hong Kong 3739 5343中國內地 Mainland China 989 542其他 Others 19 48
4747 5933
於 2012 年
6 月 30 日
於 2011 年
12 月 31 日
At 30 June2012
At 31 December2011
港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
香港 Hong Kong 331248 365467中國內地 Mainland China 189273 102176其他 Others 31276 11473
551797 479116
22
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(A) 總貸款及其他賬項
(續) (A) Gross advances and other accounts (continued)
(d) 客戶貸款集中度
(續) (d) Concentration of advances to customers (continued)
(ii) 按地理區域分
類之客戶貸款
總額(續)
(ii) Geographical analysis of gross advances to customers (continued)
特定分類或減
值貸款 Classified or impaired advances
於 2012 年
6 月 30 日
於 2011 年
12 月 31 日
At 30 June2012
At 31 December2011
港幣千元 港幣千元
HK$rsquo000 HK$rsquo000
香港 Hong Kong 137209 107560中國內地 Mainland China 147023 52448其他 Others 276 5958
284508 165966
就特定分類或
減值貸款作
個別評估之
貸款減值準
備
Individually assessed loan impairment allowances in respect of the classified or impaired advances
香港 Hong Kong 69983 60896中國內地 Mainland China 30818 24757其他 Others 64 1962
100865 87615
就特定分類或
減值貸款作
組合評估之
貸款減值準
備
Collectively assessed loan impairment allowances in respect of the classified or impaired advances
香港 Hong Kong 354 362中國內地 Mainland China 546 214
900 576
23
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(B) 收回資產 (B) Repossessed assets
本集團於 2012 年 6月 30 日持有的收回
資 產 之 估 值 為 港 幣
5222000 元(2011年 12 月 31 日港幣
2530000 元)這包
括本集團通過對抵押
取得處置或控制權的
物業(如通過法律程
序或業主自願交出抵
押資產方式取得)而
對借款人的債務進行
全數或部分減除
The estimated market value of repossessed assets held by the Group as at 30 June2012 amounted to HK$5222000 (31 December 2011 HK$2530000) They comprise properties in respect of which the Group has acquired access or control (eg through court proceedings or voluntary actions by the borrowers concerned) for release in full or in part of the obligations of the borrowers
24
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(C) 債務證券 (C) Debt securities
下表為以發行評級及
信貸風險性質分析之
債務證券賬面值
The tables below represent an analysis of the carrying value of debt securities by issuerating and credit risk characteristic
於 2012 年 6 月 30 日
At 30 June 2012
無評級
Unrated
Aaa
Aa1 至Aa3
Aa1 toAa3
A1 至A3
A1 toA3
A3 以下Lower than
A3
香港政府及其機構
Hong Kong government
and government
bodies
其他國家政府及其機構
Other governments
and government
agencies其他
Others總計Total
港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000證券投資 Investment in securities 住房貸款資產抵
押債券 MBSABS
- 14027 - 1282 - - - 15309其他債券 Other debt securities 822253 15122017 5852219 205394 1649701 1728663 11347218 36727465
小計 Subtotal 822253 15136044 5852219 206676 1649701 1728663 11347218 36742774 公平值變化計入損
益之金融資產 Financial assets at fair
value through profit or loss
其他債券 Other debt securities 610 2886780 579044 267198 1368657 - 299261 5401550
小計 Subtotal 610 2886780 579044 267198 1368657 - 299261 5401550
總計 Total 822863 18022824 6431263 473874 3018358 1728663 11646479 42144324
25
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(C) 債務證券(續) (C) Debt securities (continued)
於 2011 年 12 月 31 日
At 31 December 2011
無評級
Unrated
Aaa
Aa1 至 Aa3Aa1 to
Aa3
A1 至A3
A1 toA3
A3 以下Lower than
A3
香港政府及其機構
Hong Kong government
and government
bodies
其他國家政府及其機構
Other governments
and government
agencies其他
Others總計Total
港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000證券投資 Investment in securities 住房貸款資產抵
押債券 MBSABS
- 20335 - 1699 - - - 22034
其他債券 Other debt securities 622547 10594378 3879203 202942 5005270 678604 9133727 30116671
小計 Subtotal 622547 10614713 3879203 204641 5005270 678604 9133727 30138705 公平值變化計入損
益之金融資產 Financial assets at fair
value through profit or loss
住房貸款資產抵
押債券 MBSABS
- - 5046 - - - - 5046
其他債券 Other debt securities 500 521205 570501 267066 587575 - 293868 2240715
小計 Subtotal 500 521205 575547 267066 587575 - 293868 2245761
總計 Total 623047 11135918 4454750 471707 5592845 678604 9427595 32384466
於 2012 年 6 月 30 日無評級之總金
額 為 港 幣 16393500000 元
(2011 年 12 月 31 日港幣
15699044000 元)其中沒有發
行人評級僅為港幣 3065445000元(2011 年 12 月 31 日港幣
2741631000 元)詳情請參閱
第 26 頁
The total amount of unrated issues amounted to HK$16393500000 (31 December 2011 HK$15699044000) as at 30 June 2012 of which only HK$3065445000 (31 December 2011 HK$2741631000) were without issuer ratings For details please refer to page 26
26
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(C) 債務證券(續) (C) Debt securities (continued)
就以上沒有評級的
債務證券按發行
人 之 評 級 分 析 如
下
For the above debt securities with no issue rating their issuer ratings are analysed as follows
於 2012 年 6 月 30 日 At 30 June 2012
Aaa
Aa1 至 Aa3Aa1 to Aa3
A1 至 A3A1 to A3
A3 以下 Lower
than A3 無評級
Unrated 總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 可供出售證券 Available-for-sale
securities 55440 5108725 4874366 - 3065195 13103726持有至到期日證券 Held-to-maturity
securities - 309143 1312463 - 250 1621856公平值變化計入損
益之金融資產 Financial assets at fair
value through profit or loss - 1368657 - 299261 - 1667918
總計 Total 55440 6786525 6186829 299261 3065445 16393500
於 2011 年 12 月 31 日 At 31 December 2011
Aaa
Aa1 至 Aa3Aa1 to Aa3
A1 至 A3A1 to A3
A3 以下 Lower
than A3 無評級
Unrated 總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 可供出售證券 Available-for-sale
securities - 8069695 1699982 - 2741381 12511058持有至到期日證券 Held-to-maturity
securities - 204679 225695 - 250 430624貸款及應收款 Loans and
receivables - - 1875919 - - 1875919公平值變化計入損
益之金融資產 Financial assets at fair
value through profit or loss - 587575 293868 - - 881443
總計 Total - 8861949 4095464 - 2741631 15699044
27
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
31 信貸風險(續) 31 Credit Risk (continued)
(C) 債務證券(續) (C) Debt securities (continued)
於 2012 年 6 月 30日及 2011 年 12 月
31 日沒有減值債
務證券
於 2012 年 6 月 30日及 2011 年 12 月
31 日沒有逾期之
債務證券
As at 30 June 2012 and 31 December 2011 there were no impaired debt securities As at 30 June 2012 and 31 December 2011 there were no overdue debt securities
28
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險 32 Market Risk
(A) 外匯風險 (A) Currency risk
本 集 團 的 資 產 及 負
債 均 以 主 要 貨 幣 為
主 尤 其 集 中 在 港
元美元及人民幣
為 確 保 外 匯 風 險 承
擔 保 持 在 可 接 受 水
平集團利用風險限
額(例如頭盤限額)
作 為 監 控 工 具 此
外集團致力於減少
相 同 貨 幣 資 產 與 負
債的錯配並通常利
用外匯合約(例如外
匯掉期)管理由外幣
資 產 負 債 所 產 生 的
外匯風險
The Grouprsquos assets and liabilities are denominated in major currencies particularly the HK dollar the US dollar and Renminbi To ensure the currency risk exposure of the Group is kept to an acceptable level risk limits (eg Position limit) are used to serve as a monitoring tool Moreover the Group seeks to minimise the gap between asset and liability in the same currency Foreign exchange contracts (eg FX swap) are usually used to manage FX risk associated with foreign currency-denominated assets and liabilities
29
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(A) 外匯風險(續) (A) Currency risk (continued)
下表概述了本集團於
2012 年 6 月 30 日及
2011 年 12 月 31 日之
外幣匯率風險承擔
表內以折合港元賬面
值列示資產及負債
並按原幣分類
The tables below summarise the Grouprsquos exposure to foreign currency exchange rate risk as at 30 June 2012 and 31 December 2011 Included in the tables are the assets and liabilities at carrying amounts in HK dollars equivalent categorised by the original currency
於 2012 年 6 月 30 日 At 30 June 2012
人民幣
Renminbi
美元
US Dollars
港元
HK Dollars
歐羅
Euro
日圓 Japanese
Yen
英鎊 Pound
Sterling 其他
Others 總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 資產 Assets 庫存現金及存放銀行及其他金融機
構的結餘 Cash and balances with banks and
other financial institutions 25298848 4941409 6196139 317954 42357 697943 757796 38252446在銀行及其他金融機構一至十二個
月內到期之定期存放 Placements with banks and other
financial institutions maturing between one and twelve months 18410893 5306628 952168 - - - - 24669689
公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss - 769228 4555308 - - - 77014 5401550
衍生金融工具 Derivative financial instruments 76366 2561 676985 - - - - 755912貸款及其他賬項 Advances and other accounts 32846569 39006349 63223282 506979 226355 13489 586147 136409170證券投資 Investment in securities
- 可供出售證券 - Available-for-sale securities 10118077 7047591 9927207 361025 2161526 109394 4456545 34181365- 持有至到期日證券 - Held-to-maturity securities 1170071 1114674 15559 - - - 316415 2616719
投資物業 Investment properties 45263 - 872680 - - - - 917943物業器材及設備 Properties plant and equipment 456811 3146 4698430 - - - - 5158387其他資產(包括應收稅項及
遞延稅項資產) Other assets (including current
and deferred tax assets) 202599 4114 1938282 425 16 5 4203 2149644 資產總額 Total assets 88625497 58195700 93056040 1186383 2430254 820831 6198120 250512825
30
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(A) 外匯風險(續) (A) Currency risk (continued)
於 2012 年 6 月 30 日 At 30 June 2012
人民幣
Renminbi
美元
US Dollars
港元
HK Dollars
歐羅
Euro
日圓 Japanese
Yen
英鎊 Pound
Sterling 其他
Others 總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 負債 Liabilities 銀行及其他金融機構之存款及結餘 Deposits and balances from banks
and other financial institutions 9312721 15388894 1099177 197662 172517 1143 13585 26185699公平值變化計入損益之金融負債 Financial liabilities at fair value
through profit or loss - - 3996035 - - - - 3996035衍生金融工具 Derivative financial instruments 63537 158834 415103 - - - - 637474客戶存款 Deposits from customers 66682613 31787617 76215438 2724918 145144 797694 4301590 182655014其他賬項及準備(包括應付稅項及
遞延稅項負債) Other accounts and provisions
(including current and deferred tax liabilities) 4766903 808684 3108095 50605 530971 10016 157932 9433206
負債總額 Total liabilities 80825774 48144029 84833848 2973185 848632 808853 4473107 222907428 資產負債表頭寸淨值 Net on-balance sheet position 7799723 10051671 8222192 (1786802) 1581622 11978 1725013 27605397 表外資產負債頭寸淨值 Off-balance sheet net notional
position (465754) (8014713) 10268281 1789719 (1580676) (11100) (1705313) 280444 或然負債及承擔 Contingent liabilities and
commitments 20911086 24491258 20908331 361959 305348 12372 13055 67003409
31
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(A) 外匯風險(續) (A) Currency risk (continued)
於 2011 年 12 月 31 日 At 31 December 2011
人民幣
Renminbi
美元
US Dollars
港元
HK Dollars
歐羅
Euro
日圓 Japanese
Yen
英鎊 Pound
Sterling 其他
Others 總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 資產 Assets 庫存現金及存放銀行及其他金融機
構的結餘 Cash and balances with banks and
other financial institutions 31755587 3875707 6247430 1137543 134900 100390 742776 43994333在銀行及其他金融機構一至十二個
月內到期之定期存放 Placements with banks and other
financial institutions maturing between one and twelve months 20433570 1495263 1240747 - - - - 23169580
公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss - 766259 1403148 - - - 76354 2245761
衍生金融工具 Derivative financial instruments 65299 6001 745103 - - - - 816403貸款及其他賬項 Advances and other accounts 26669960 40465402 64321827 272602 297283 - 887151 132914225證券投資 Investment in securities
- 可供出售證券 - Available-for-sale securities 6381679 6339356 11184833 511059 - 93761 2245297 26755985- 持有至到期日證券 - Held-to-maturity securities 980163 121596 104580 225695 - - 118666 1550700- 貸款及應收款 - Loans and receivables - - - 1875919 - - - 1875919
投資物業 Investment properties 45688 - 802260 - - - - 847948物業器材及設備 Properties plant and equipment 463161 1065 4119185 - - - - 4583411其他資產(包括遞延稅項資產) Other assets (including deferred
tax assets) 165459 57198 649071 - 1316 1 4146 877191 資產總額 Total assets 86960566 53127847 90818184 4022818 433499 194152 4074390 239631456
32
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(A) 外匯風險(續) (A) Currency risk (continued)
於 2011 年 12 月 31 日 At 31 December 2011
人民幣
Renminbi
美元
US Dollars
港元
HK Dollars
歐羅
Euro
日圓 Japanese
Yen
英鎊 Pound
Sterling 其他
Others 總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 負債 Liabilities 銀行及其他金融機構之存款及結餘 Deposits and balances from banks
and other financial institutions 10925158 16001440 861463 132 211516 2619 63960 28066288公平值變化計入損益之金融負債 Financial liabilities at fair value
through profit or loss - - 1077896 - - - - 1077896衍生金融工具 Derivative financial instruments 55771 165291 451556 - - - - 672618客戶存款 Deposits from customers 64244114 27651490 72832671 4007694 143143 1100153 4490203 174469468其他賬項及準備(包括應付稅項及
遞延稅項負債) Other accounts and provisions
(including current and deferred tax liabilities) 5188863 681887 3073162 87096 114537 2046 61399 9208990
負債總額 Total liabilities 80413906 44500108 78296748 4094922 469196 1104818 4615562 213495260 資產負債表頭寸淨值 Net on-balance sheet position 6546660 8627739 12521436 (72104) (35697) (910666) (541172) 26136196
表外資產負債頭寸淨值 Off-balance sheet net notional
position (2216052) (7515536) 8491862 74164 36636 911189 533472 315735
或然負債及承擔 Contingent liabilities and
commitments 19225118 29009786 19190225 386957 255138 2741 2182 68072147
表外資產負債頭寸淨值指
外匯衍生金融工具的名義
合約數額淨值外匯衍生
金融工具主要用來減低本
集團之匯率變動風險
Off-balance sheet net notional position represents the net notional amounts of foreign currency derivative financial
instruments which are principally used to reduce the Grouprsquos exposure to currency movements
33
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(B) 利率風險 (B) Interest rate risk
下表概述了本集團
於 2012 年 6 月 30日及 2011 年 12 月
31 日的利率風險承
擔表內以賬面值列
示資產及負債並按
合約重定息率日期
或到期日(以較早者
為準)分類
The tables below summarise the Grouprsquos exposure to interest rate risk as at 30 June 2012 and 31 December 2011 Included in the tables are the assets and liabilities at carrying amounts categorised by the earlier of contractual repricing or maturity dates
於 2012 年 6 月 30 日
At 30 June 2012
一個月內
Up to 1month
一至
三個月
1-3months
三至
十二個月
3-12months
一至五年 1-5
years
五年以上 Over 5 years
不計息
Non-interest
bearing總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 資產 Assets 庫存現金及存放銀行及其他金融機
構的結餘 Cash and balances with banks and
other financial institutions 36128869 - - - - 2123577 38252446在銀行及其他金融機構一至十二個
月內到期之定期存放 Placements with banks and other
financial institutions maturing between one and twelve months - 12105216 12564473 - - - 24669689
公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss 1094998 3050925 557389 439853 258385 - 5401550
衍生金融工具 Derivative financial instruments - - - - - 755912 755912貸款及其他賬項 Advances and other accounts 73919992 30915679 28731698 2826910 14891 - 136409170證券投資 Investment in securities
- 可供出售證券 - Available-for-sale securities 6441596 9409978 5291127 9498292 3485062 55310 34181365- 持有至到期日證券 - Held-to-maturity securities 723916 1024464 321730 546609 - - 2616719
投資物業 Investment properties - - - - - 917943 917943物業器材及設備 Properties plant and equipment - - - - - 5158387 5158387其他資產(包括應收稅項及
遞延稅項資產) Other assets (including current
and deferred tax assets) - - - - - 2149644 2149644 資產總額 Total assets 118309371 56506262 47466417 13311664 3758338 11160773 250512825
34
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(B) 利率風險(續) (B) Interest rate risk (continued)
於 2012 年 6 月 30 日
At 30 June 2012
一個月內
Up to 1month
一至
三個月
1-3months
三至
十二個月
3-12months
一至五年 1-5
years
五年以上 Over 5
years
不計息
Non-interest
bearing總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000負債 Liabilities 銀行及其他金融機構之存款及結餘 Deposits and balances from banks
and other financial institutions 9274602 8018945 8091386 - - 800766 26185699公平值變化計入損益之金融負債 Financial liabilities at fair value
through profit or loss 499988 2575604 920443 - - - 3996035衍生金融工具 Derivative financial instruments - - - - - 637474 637474客戶存款 Deposits from customers 100533837 33918070 34948739 5828594 37042 7388732 182655014其他賬項及準備(包括應付稅項及
遞延稅項負債) Other accounts and provisions
(including current and deferred tax liabilities) 1893807 835132 1770408 63367 - 4870492 9433206
負債總額 Total liabilities 112202234 45347751 45730976 5891961 37042 13697464 222907428 利率敏感度缺口 Interest sensitivity gap 6107137 11158511 1735441 7419703 3721296 (2536691) 27605397
35
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(B) 利率風險(續) (B) Interest rate risk (continued)
於 2011 年 12 月 31 日
At 31 December 2011
一個月內
Up to 1month
一至
三個月
1-3months
三至
十二個月
3-12months
一至五年 1-5
years
五年以上 Over 5
years
不計息
Non-interest
bearing總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 資產 Assets 庫存現金及存放銀行及其他金融機
構的結餘 Cash and balances with banks and
other financial institutions 41830459 - - - - 2163874 43994333 在銀行及其他金融機構一至十二個
月內到期之定期存放 Placements with banks and other
financial institutions maturing between one and twelve months - 9635651 13533929 - - - 23169580
公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss 99989 1011057 373002 513813 247900 - 2245761
衍生金融工具 Derivative financial instruments - - - - - 816403 816403 貸款及其他賬項 Advances and other accounts 74162458 27424388 25002509 6324626 244 - 132914225 證券投資 Investment in securities
- 可供出售證券 - Available-for-sale securities 6444004 7053021 5138085 6277450 1799526 43899 26755985 - 持有至到期日證券 - Held-to-maturity securities 247729 241049 503474 558448 - - 1550700 - 貸款及應收款 - Loans and receivables 1875919 - - - - - 1875919
投資物業 Investment properties - - - - - 847948 847948 物業器材及設備 Properties plant and equipment - - - - - 4583411 4583411 其他資產(包括遞延稅項資產) Other assets (including deferred
tax assets) - - - - - 877191 877191 資產總額 Total assets 124660558 45365166 44550999 13674337 2047670 9332726 239631456
36
中期財務資料附註(續)
Notes to the Interim Financial Information (continued)
3 金融風險管理(續) 3 Financial risk management (continued)
32 市場風險(續) 32 Market Risk (continued)
(B) 利率風險(續) (B) Interest rate risk (continued)
於 2011 年 12 月 31 日 At 31 December 2011
一個月內
Up to 1month
一至
三個月
1-3months
三至
十二個月
3-12months
一至五年 1-5
years
五年以上 Over 5
years
不計息
Non-interest
bearing總計
Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元
HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000 HK$rsquo000負債 Liabilities 銀行及其他金融機構之存款及結餘 Deposits and balances from banks
and other financial institutions 12962586 4011804 10741870 - - 350028 28066288 公平值變化計入損益之金融負債 Financial liabilities at fair value
through profit or loss 299981 389850 388065 - - - 1077896 衍生金融工具 Derivative financial instruments - - - - - 672618 672618 客戶存款 Deposits from customers 96775799 33370694 29479124 7432118 162148 7249585 174469468 其他賬項及準備(包括應付稅項及
遞延稅項負債) Other accounts and provisions
(including current and deferred tax liabilities) 1190610 1001353 2848635 - - 4168392 9208990
負債總額 Total liabilities 111228976 38773701 43457694 7432118 162148 12440623 213495260 利率敏感度缺口 Interest sensitivity gap 13431582 6591465 1093305 6242219 1885522 (3107897) 26136196