fs201106 v8 pdf - nanyang commercial bank · 目錄頁數 contents page 36. 貨幣風險 99 36....

2011 中期業績報告

Interim Report 2011

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 5 Condensed Consolidated Cash Flow Statement 5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 6 1. Basis of preparation and significant accounting policies

6

2. 應用會計政策時之重大會計估計及判斷 12 2. Critical accounting estimates and judgements in applying accounting policies

12

3. 金融風險管理 13 3. Financial risk management 134. 淨利息收入 50 4. Net interest income 505. 淨服務費及佣金收入 51 5. Net fee and commission income 516. 淨交易性收益／（虧損） 52 6. Net trading gain/(loss) 527. 證券投資之淨收益 53 7. Net gain on investment in securities 538. 其他經營收入 53 8. Other operating income 539. 減值準備淨撥回 54 9. Net reversal of impairment allowances 54

10. 經營支出 55 10. Operating expenses 5511. 投資物業出售／公平值調整之淨收益 56 11. Net gain from disposal of/fair value adjustments on

investment properties 56

12. 出售／重估物業、廠房及設備之淨（虧損）／收益

56 12. Net (loss)/gain from disposal/revaluation of properties, plant and equipment

56

13. 稅項 57 13. Taxation 5714. 股息 59 14. Dividends 5915. 庫存現金及存放銀行及其他金融機構的結餘 59 15. Cash and balances with banks and other financial

institutions59

16. 公平值變化計入損益之金融資產 60 16. Financial assets at fair value through profit or loss 60

17. 衍生金融工具 62 17. Derivative financial instruments 6218. 貸款及其他賬項 69 18. Advances and other accounts 69

19. 證券投資 70 19. Investment in securities 7020. 投資物業 72 20. Investment properties 7221. 物業、廠房及設備 73 21. Properties, plant and equipment 7322. 其他資產 74 22. Other assets 7423. 公平值變化計入損益之金融負債 75 23. Financial liabilities at fair value through profit or loss 7524. 客戶存款 76 24. Deposits from customers 7625. 其他賬項及準備 77 25. Other accounts and provisions 7726. 已抵押資產 77 26. Assets pledged as security 7727. 遞延稅項 78 27. Deferred taxation 7828. 股本 81 28. Share capital 8129. 儲備 81 29. Reserves 8130. 簡要綜合現金流量表附註 82 30. Notes to condensed consolidated cash flow

statement 82

31. 或然負債及承擔 84 31. Contingent liabilities and commitments 8432. 資本承擔 85 32. Capital commitments 8533. 經營租賃承擔 85 33. Operating lease commitments 8534. 分類報告 87 34. Segmental reporting 8735. 主要之有關連人士交易 94 35. Significant related party transactions 94

目錄頁數 CONTENTS PAGE 36. 貨幣風險 99 36. Currency concentrations 9937. 跨國債權 100 37. Cross-border claims 10038. 非銀行的中國內地風險承擔 102 38. Non-bank Mainland China exposures 10239. 符合香港會計準則第 34 號 103 39. Compliance with HKAS 34 10340. 法定賬目 103 40. Statutory accounts 103

獨立審閱報告 104 Independent Review Report 104 其他資料 Additional Information 1. 董事會 106 1. Board of Directors 1062. 本銀行之附屬公司 107 2. Subsidiaries of the Bank 1073. 符合《銀行業（披露）規則》 107 3. Compliance with the Banking (Disclosure) Rules 107

業務回顧 108 Business Review 108 釋義 112 Definitions 112

1

簡要綜合收益表 Condensed Consolidated Income Statement （重列） (Restated) （未經審核）（未經審核） (Unaudited) (Unaudited) 半年結算至半年結算至

2011 年

6 月 30 日 2010 年

6 月 30 日 Half-year ended Half-year ended 附註

Notes30 June

2011 30 June

2010 港幣千元港幣千元 HK$’000 HK$’000

利息收入 Interest income 2,464,251 1,748,795利息支出 Interest expense (944,607) (405,962)

淨利息收入 Net interest income 4 1,519,644 1,342,833

服務費及佣金收入 Fee and commission income 461,947 380,415服務費及佣金支出 Fee and commission expense (37,602) (39,054)

淨服務費及佣金收入 Net fee and commission income 5 424,345 341,361

淨交易性收益／（虧損） Net trading gain/(loss) 6 28,464 (30,637)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 8,412 34,763證券投資之淨收益 Net gain on investment in securities 7 53,559 38,684其他經營收入 Other operating income 8 21,255 24,594

提取減值準備前之淨經營收入 Net operating income before impairment allowances 2,055,679 1,751,598

減值準備淨撥回 Net reversal of impairment allowances 9 16,723 48 淨經營收入 Net operating income 2,072,402 1,751,646經營支出 Operating expenses 10 (306,810) (663,201)

經營溢利 Operating profit 1,765,592 1,088,445投資物業出售／公平值調整之淨

收益 Net gain from disposal of/fair value adjustments

on investment properties 11 95,762 29,765出售／重估物業、廠房及設備之

淨（虧損）／收益 Net (loss)/gain from disposal/revaluation of

properties, plant and equipment 12 (670) 1,389

除稅前溢利 Profit before taxation 1,860,684 1,119,599稅項 Taxation 13 (315,062) (187,962)

本期溢利 Profit for the period 1,545,622 931,637

股息 Dividends 14 - -

第 6 至 103 頁之附註屬本中期財務資料

之組成部分。

The notes on pages 6 to 103 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

（重列） (Restated) （未經審核）（未經審核） (Unaudited) (Unaudited) 半年結算至半年結算至

2011 年

6 月 30 日 2010 年

6 月 30 日 Half-year ended Half-year ended 附註

Notes30 June

2011 30 June

2010 港幣千元港幣千元 HK$’000 HK$’000 本期溢利 Profit for the period 1,545,622 931,637 可供出售證券之公平值變化 Change in fair value of available-for-sale

securities 44,257 176,709房產重估 Revaluation of premises 687,829 209,480凈投資之對沖下對沖工具之公平

值變化 Change in fair value of hedging instruments

under net investment hedge (41,279) -貨幣換算差額 Currency translation difference 130,619 62,728遞延稅項淨額影響 Net deferred tax effect 27 (100,713) (41,487)重新分類調整 Reclassification adjustments

因出售可供出售證券之轉撥 Release upon disposal of available-for-sale securities (48,778) (38,684)

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 (4,371) (5,685)

本期除稅後其他全面收益 Other comprehensive income for the period, net of tax 667,564 363,061

本期全面收益總額 Total comprehensive income for the period 2,213,186 1,294,698

第 6 至 103 頁之附註屬本中期財務資料

之組成部分。


3

簡要綜合資產負債表 Condensed Consolidated Balance Sheet （未經審核）（經審核） (Unaudited) (Audited)

於 2011 年 6 月 30 日

於 2010 年12 月 31 日

附註

NotesAt 30 June

2011 At 31 December


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 39,453,042 24,455,981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 11,556,886 7,754,054公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss 16 2,352,005 2,252,783衍生金融工具 Derivative financial instruments 17 1,099,551 1,128,659貸款及其他賬項 Advances and other accounts 18 129,048,029 124,150,176證券投資 Investment in securities 19 27,118,718 27,180,437投資物業 Investment properties 20 767,667 618,263物業、廠房及設備 Properties, plant and equipment 21 4,072,496 3,439,380遞延稅項資產 Deferred tax assets 27 10,547 26,204其他資產 Other assets 22 4,286,618 1,169,252 資產總額 Total assets 219,765,559 192,175,189 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 20,402,467 18,774,689公平值變化計入損益之金融負債 Financial liabilities at fair value through profit or loss 23 942,822 1,185,375衍生金融工具 Derivative financial instruments 17 676,908 916,211客戶存款 Deposits from customers 24 163,393,499 141,336,905其他賬項及準備 Other accounts and provisions 25 8,750,966 6,856,327應付稅項負債 Current tax liabilities 360,575 168,626遞延稅項負債 Deferred tax liabilities 27 535,138 447,058 負債總額 Total liabilities 195,062,375 169,685,191 資本 EQUITY 股本 Share capital 28 700,000 700,000儲備 Reserves 29 24,003,184 21,789,998 資本總額 Total equity 24,703,184 22,489,998 負債及資本總額 Total liabilities and equity 219,765,559 192,175,189

第 6 至 103 頁之附註屬本中期財務資料之

組成部分。


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

法定儲備*

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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 於 2010 年 1 月 1 日之早期

列賬 At 1 January 2010, as

previously reported 700,000 2,444,517 605 2,323,426 61,954 740,826 219,077 13,818,890 20,309,295提前採納香港會計準則

第 12 號（經修訂）之影響

Effect of early adoption of HKAS12 (Amendment) - - - 5,174 - - - 82,874 88,048

於 2010 年 1 月 1 日之重列 At 1 January 2010, as

restated 700,000 2,444,517 605 2,328,600 61,954 740,826 219,077 13,901,764 20,397,343 全面收益 Comprehensive income - - - 192,704 114,801 - 61,535 925,658 1,294,698因房產出售之轉撥 Release upon disposal

of premises - - - (99,220) - - - 99,220 -留存盈利轉撥 Transfer from retained

earnings - - - - - 221,466 - (221,466) - 於 2010 年 6 月 30 日 At 30 June 2010 700,000 2,444,517 605 2,422,084 176,755 962,292 280,612 14,705,176 21,692,041 於 2010 年 7 月 1 日之早期

列賬 At 1 July 2010, as

previously reported 700,000 2,444,517 605 2,416,469 176,755 962,292 280,612 14,641,348 21,622,598提前採納香港會計準則

第 12 號（經修訂）之影響

Effect of early adoption of HKAS12 (Amendment) - - - 5,615 - - - 63,828 69,443

於 2010 年 7 月 1 日之重列 At 1 July 2010, as

restated 700,000 2,444,517 605 2,422,084 176,755 962,292 280,612 14,705,176 21,692,041 全面收益 Comprehensive income - - - 276,415 (33,272) - 140,743 897,071 1,280,957因房產出售之轉撥 Release upon disposal


earnings - - - - - 178,844 - (178,844) -中期股息 Interim Dividend - - - - - - - (483,000) (483,000) 於 2010 年 12 月 31 日 At 31 December 2010 700,000 2,444,517 605 2,695,267 143,483 1,141,136 421,355 14,943,635 22,489,998 於 2011 年 1 月 1 日 At 1 January 2011 700,000 2,444,517 605 2,695,267 143,483 1,141,136 421,355 14,943,635 22,489,998 全面收益 Comprehensive income - - - 586,203 (1,558) - 87,447 1,541,094 2,213,186因房產出售之轉撥 Release upon disposal


earnings - - - - - 52,986 - (52,986) - 於 2011 年 6 月 30 日 At 30 June 2011 700,000 2,444,517 605 3,276,615 141,925 1,194,122 508,802 16,436,598 24,703,184

* 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

利至法定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 6 至 103 頁之附註屬本中期財務資料之

組成部分。


5

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

2011 年

6 月 30 日 2010 年

6 月 30 日

附註

Notes

Half-year ended 30 June

2011

Half-year ended 30 June

2010 港幣千元港幣千元 HK$’000 HK$’000 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) 18,497,694 5,068,030支付香港利得稅 Hong Kong profits tax paid (56,444) (54,333)支付海外利得稅 Overseas profits tax paid (63,152) (15,194)

經營業務之現金流入淨額 Net cash inflow from operating activities 18,378,098 4,998,503 投資業務之現金流量 Cash flows from investing activities

購入物業、廠房及設備 Purchase of properties, plant and equipment

(45,670) (21,392)

購入投資物業 Purchase of investment properties (11,934) -出售物業、廠房及設備所得款項 Proceeds from disposal of properties, plant

and equipment

4,234 93,245出售投資物業所得款項 Proceeds from disposal of investment

properties

5,847 163,738 投資業務之現金（流出）／流入淨額 Net cash (outflow)/inflow from investing

activities

(47,523) 235,591 融資業務之現金流量 Cash flows from financing activities

支付股息 Dividend paid (483,000) - 融資業務之現金流出淨額 Net cash outflow from financing activities (483,000) - 現金及等同現金項目增加 Increase in cash and cash equivalents 17,847,575 5,234,094於 1 月 1 日之現金及等同現金項目 Cash and cash equivalents at 1 January 30,391,069 21,301,340 於 6 月 30 日之現金及等同現金項目 Cash and cash equivalents at 30 June 30(b) 48,238,644 26,535,434

第 6 至 103 頁之附註屬本中期財務資料之組成

部分。


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 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2010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2010年之年度報告一併閱覽。已強制性地於 2011 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 ‘Interim Financial Reporting’ 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 Group’s annual financial statements for the year ended 31 December 2010 and should be read in conjunction with the Group’s Annual Report for 2010. Revised standards and amendments to standards that are mandatory for the first time for the financial year beginning 1 January 2011

香港會計準則第24號（經修訂）「有關連人士披

露」。本集團於2009年12月31日年結之年度財務報告內提前採納了對政府相

關實體交易之披露要求的

部分豁免。於本年度，已

應用此經修訂準則的餘下

部份，即關於有關連人士

的定義修訂，並將不會對

本集團構成重大影響。

香港會計準則第34號（經修訂）「中期財務報告」。

此修訂乃「2010年完善香港財務報告準則」的一部

分，並強調了香港會計準

則第34號中的現行披露原則，並加入進一步指引，

以說明如何應用此等原

則。此外，亦更注重對重

大事項和交易的披露原

則。新增的要求涵蓋了對

公平值計量變動（如重大）

的披露，以及需要更新源

於最近期年報的相關信

息。採納此修訂只對本集

團的財務報表列示有所影

響。

HKAS 24 (Revised), ‘Related Party Disclosures’. The Group early adopted the partial exemption regarding disclosure requirements for transactions with government-related entities in its annual financial statements for the year ended 31 December 2009. The application of the remainder of the revised standard this year which amends the definition of related parties will not have significant impact on the Group.

HKAS 34 (Amendment), ‘Interim Financial Reporting’. The amendment, which is part of an improvement to HKFRSs in 2010, emphasises the existing disclosure principles in HKAS 34 and adds further guidance to illustrate the application of these principles. Greater emphasis has been placed on the disclosure principles for significant events and transactions. Additional requirements cover disclosure of changes to fair value measurement (if significant), and the need to update relevant information from the most recent annual report. The adoption of this amendment will only affect the presentation of the Group’s financial statements.

7

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）已強制性地於 2011 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

（續）

其他對香港財務報告準則的完善包含多項被香港會

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、確認或計量方

面出現會計變更的修訂，

以及多項與個別的香港財

務報告準則相關之術語或

編輯上的修訂。對於由

2011年1月1日起開始的會計年度生效的修訂，預期

不會對會計政策構成重大

的變動。

Significant accounting policies (continued) Revised standards and amendments to standards that are mandatory for the first time for the financial year beginning 1 January 2011 (continued)

Other improvements to HKFRSs contain numerous amendments to HKFRSs which the HKICPA consider non-urgent but necessary. It comprises amendments that result in accounting changes for presentation, recognition or measurement purpose as well as terminology or editorial amendments related to a variety of individual HKFRS. For amendments that are effective for the financial year beginning on 1 January 2011, no material changes to accounting policies are expected.

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2011年提前採納之準則及修訂

Standards and amendments issued that are relevant to the Group but not yet effective and have not been early adopted by the Group in 2011

準則 Standard

內容 Content

起始適用之年度 Applicable for financial years beginning on/after

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的投資 Investments in Associates and Joint Ventures

2013 年 1 月 1 日 1 January 2013

香港財務報告準則第 9 號 HKFRS 9

金融工具 Financial Instruments

2013 年 1 月 1 日 1 January 2013


綜合財務報表 Consolidated Financial Statements

2013 年 1 月 1 日 1 January 2013


合資安排 Joint Arrangements

2013 年 1 月 1 日 1 January 2013


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


公平值計量 Fair Value Measurement

2013 年 1 月 1 日 1 January 2013

8





主要會計政策（續）已頒佈並與本集團相關但尚


團於2011年提前採納之準則及修訂（續）於2011年上半年新頒佈，並與本集團相關的準則：

香港財務報告準則第10號「綜合財務報表」。香港

財務報告準則第10號取代了香港會計準則第 27 號（經修訂）「綜合及獨立

財務報表」中所有對控制

和合併的指引規定和

HK(SIC)-Int 12「合併－特殊目的企業」。香港會

計準則第27號（經修訂）餘下部分將更名為香港會

計準則第27號（2011）「獨立財務報表」，專為處理

獨立財務報表而設，其內

容並沒有對獨立財務報表

的現有指引作出改變。

香港財務報告準則第11號「合資安排」。香港財務

報告準則第11號對定義的修改會令合資安排的類別

減少至兩個：合資作業及

合資企業。合資作業屬於

一種合資安排，並讓該安

排的各方直接對資產擁有

權利和對負債承擔義務。

至於在香港會計準則第31號「合資企業權益」中被

歸類為「共同控制資產」

的類別，將合併於合資作

業，因為此兩種類別的安

排，一般會導致相同的會

計結果。相反，合資企業

讓合資夥伴對合資安排的

淨資產或業績擁有權利。

合資企業按照香港會計準

則第28號「聯營公司投資」﹝此準則將會更名為香港

會計準則第28號（2011）「聯營公司及合資企業投

資」，以將合資企業納入

其應用範圍，並與

HK(SIC)-Int 13「合資控制企業 - 合營者的非貨幣性投入」合併。﹞採用權益

法核算。應用此會計準則

後，企業將不可再以比例

合併的方法來核算合資企

業。

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 2011 (continued) Newly pronounced standards in the first half of 2011 that are relevant to the Group:

HKFRS 10, ‘Consolidated Financial Statements’. HKFRS 10 replaces all of the guidance on control and consolidation stipulated in HKAS 27 (Revised), ‘Consolidated and Separate Financial Statements’ and HK(SIC)-Int 12, ‘Consolidation – Special Purpose Entities’. The remaining of HKAS 27 (Revised) is renamed HKAS 27 (2011), ‘Separate Financial Statements’ as a standard dealing solely with separate financial statements without changing the existing guidance for separate financial statements.

HKFRS 11, ‘Joint Arrangements’. Changes in the definitions stipulated in HKFRS 11 have reduced the ‘types’ of joint arrangements to two: joint operations and joint ventures. A joint operation is a joint arrangement that gives parties the arrangement direct rights to the assets and obligations for the liabilities. The ‘jointly controlled assets’ classification in HKAS 31, ‘Interests in Joint Ventures’ has been merged into joint operations, as both types of arrangements generally result in the same accounting outcome. A joint venture, in contrast, gives the parties rights to the net assets or outcome of the arrangement. Joint ventures are accounted for using the equity method in accordance with HKAS 28, ‘Investments in Associates’ which is renamed as HKAS 28 (2011), ‘Investments in Associates and Joint Ventures’ to include the scope of joint ventures and merge with HK(SIC)-Int 13, ‘Jointly Controlled Entities – Non-Monetary Contributions by Venturers’. After the application of the standard, entities can no longer account for an interest in a joint venture using the proportionate consolidation method.

9







團於2011年提前採納之準則及修訂（續）

香港財務報告準則第12號「其他企業投資權益的披

露」。香港財務報告準則

第12號規定了企業按香港財務報告準則第10號及香港財務報告準則第11號兩個新準則，以及按經修訂

後的香港會計準則第28號（2011）編製報告時必需要披露的信息。香港會計

準則第27號（經修訂）對獨立財務報表的現行指引

和信息披露要求維持不

變。香港財務報告準則第

12號要求企業需披露能協助財務報表使用者評估企

業投資於附屬公司、聯營

公司、合資安排及非綜合

的結構企業之性質，風險

和財務影響相關的信息。香港財務報告準則第10號、香港財務報告準則第11號、香港財務報告準則第12號、香港會計準則第 27 號（2011）及香港會計準則第28號（2011）為一組共5項於 2011 年 6 月頒佈的新準則。並將取代香港會計準則

第27號（經修訂）、香港會計準則第28號、香港會計準則第31號、HK(SIC)-Int 12及HK(SIC)-Int 13。此等準則獲准可提前實施，但必須同

時開始一起應用。本集團仍

在評估上述準則對合併財務

報表的影響。

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 2011 (continued)

HKFRS 12, ‘Disclosure of Interests in Other Entities’. The standard sets out the required disclosures for entities reporting under the two new standards, HKFRS 10 and HKFRS 11, and the revised standard HKAS 28 (2011). The existing guidance and disclosure requirements for separate financial statements stipulated in HKAS 27 (Revised) are unchanged. HKFRS 12, requires entities to disclose information that helps financial statement readers to evaluate the nature, risks and financial effects associated with the entity’s interests in subsidiaries, associates, joint arrangements and unconsolidated structured entities.

The above HKFRS 10, HKFRS 11, HKFRS 12, HKAS 27 (2011) and HKAS 28 (2011) issued in June 2011 are a group of five new standards that address the scope of reporting entity and will supersede HKAS 27 (Revised), HKAS 28, HKAS 31, HK(SIC)-Int 12 and HK(SIC)-Int 13. Earlier application of these standards are permitted but only when they are applied at the same time. The Group is still considering the financial impact of the above standards on consolidated financial statements.

10







團於2011年提前採納之準則及修訂（續）

香港財務報告準則第13號「公平值計量」。此項於

2011年6月頒佈的新準則為所有與公平值計量相關

的會計準則提供了一個精

確的公平值定義、單一的

公平值計量方法和信息披

露要求，並取代了現時載

於個別會計準則內有關公

平值計量的指引。有關的

要求並沒有擴闊公平值會

計的應用範圍，只是對現

已於香港財務報告準則內

被要求或被允許應用的公

平值會計提供了應用指

引。本集團仍在評估應用

此準則的財務影響。

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 2011 (continued)

HKFRS 13, ‘Fair Value Measurement’. The new standard which was issued in June 2011 replaces the fair value measurement guidance contained in individual HKFRSs by providing a precise definition of fair value and a single source of fair value measurement and disclosure requirements for use across HKFRSs. The requirements do not extend the use of fair value accounting, but provide guidance on how it should be applied when its use is already required or permitted by other standards within HKFRSs. The Group is still considering the financial impact on the application of this standard.

11





主要會計政策（續）尚未強制性生效但被本集團

提前採納之已頒佈修訂

Significant accounting policies (continued) Amendment issued that is not yet mandatorily effective but has been early adopted by the Group

準則 Standard

內容 Content

起始適用之年度 Applicable for financial years beginning on/after

於本年度與本集團

相關 Currently relevant to the Group

提前棌納年度 Year of early adoption

香港會計準則第 12 號（經修訂） HKAS 12 (Amendment)

所得稅 Income Taxes

2012 年 1 月 1 日 1 January 2012

是 Yes

2010 2010

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，將於2012年1月1日起開始的會計年度生效，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。當提前採納時，重估投資物

業的遞延稅項負債會以追溯

方式以零稅率計算。於2010年6月30日，採納此修訂準則之影響如下：

HKAS 12 (Amendment), ‘Income Taxes’. The standard which was revised in December 2010 will be effective for reporting period 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 have early adopted the amended standard retrospectively since the year ended 31 December 2010.

Upon early adoption, deferred tax liabilities for the revaluation of investment properties would be calculated subject to a nil tax rate retrospectively. The effect of the adoption of this amended standard on 30 June 2010 is set out below:

於2010年6月30日

At 30 June 2010 港幣千元 HK$’000簡要綜合資產負債表項下： Items in Condensed Consolidated Balance Sheet:

增加遞延稅項資產 Increase in deferred tax assets 4,255淨增加資產 Net increase in assets 4,255 減少遞延稅項負債 Decrease in deferred tax liabilities 65,188淨減少負債 Net decrease in liabilities 65,188 增加房產重估儲備 Increase in premises revaluation reserve 5,615增加留存盈利 Increase in retained earnings 63,828淨增加資本 Net increase in equity 69,443

半年結算至

2010年6月30日 Half-year ended

30 June 2010 港幣千元 HK$’000簡要綜合收益表項下： Items in Condensed Consolidated Income Statement:

增加稅項 Increase in taxation 19,046

12



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

除以下所述，本集團會計估計的

性質及假設，均與本集團截至

2010 年 12 月 31 日的財務報告內所採用的一致。於 2011 年 6 月 15 日，本銀行與其他 15 家雷曼兄弟迷你債券（「迷債」）的分銷銀行，就有

關若干迷債系列的最終處理方

案（「最終方案」）聯合刊發了

公告。作為此最終方案的一部

分，各分銷銀行主動提出向合資

格客戶支付特惠款項，及同意向

迷債受託人（「受託人」）提供

進一步的資助，用以支付可能與

收回迷債的相關押品及受託人

就迷債所擔任角色相關的支

出。本集團從迷債的相關押品取

回的款項，扣除特惠款項及對受

託人的撥備支出後之淨額，已於

截至 2011 年 6 月 30 日之 6 個月期間的簡要綜合收益表內沖

回經營支出 (附註 10)。

Except as described below, the nature and assumptions related to the Group’s accounting estimates are consistent with those used in the Group’s financial statements for the year ended 31 December 2010. On 15 June 2011, the Bank jointly announced with fifteen other distributing banks of Lehman Brothers minibonds ("Minibonds") the final resolution of certain series of Minibonds ("Final Resolution"). As part of this Final Resolution, the distributing banks made a voluntary offer to pay ex gratia payments to eligible customers and agreed to provide further funding to the trustee of the Minibonds ("Trustee") to pay for expenses which may be incurred in connection with the recovery of the underlying collateral of the Minibonds and the Trustee's role in respect of the Minibonds. The net amount recovered by the Group from the underlying collateral of the Minibonds, after deducting the ex gratia payments and provision for trustee expenses, was credited to operating expenses in the condensed consolidated income statement for the six month period ended 30 June 2011 (Note 10).

13



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（包括匯

率風險及利率風險）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 Group’s exposures to these risks.

3.1 信貸風險 3.1 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

映金融資產出現

一項或多項損失

事件，經過評估後

相信有關損失事

件已影響其未來

現金流，則該金融

資產已出現減值

損失。如有客觀證據反

映金融資產已出

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；金融資產已

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。

A financial asset is 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 financial asset that can be reliably estimated. If there is objective evidence that an impairment loss on loans 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 financial asset. Objective evidence that a financial asset is impaired includes observable data that comes to the attention of the holder of the asset about the loss events.

14



3. 金融風險管理（續） 3. Financial risk management (continued)

3.1 信貸風險（續） 3.1 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)

2011 年

6 月 30 日 2010 年

12 月 31 日 At 30 June

2011 At 31 December


減值之客戶貸款總額

Gross impaired advances to customers 94,165 118,648

就有關貸款作個別

評估之貸款減值準備

Individually assessed loan impairment allowances made in respect of such advances 81,991 105,289

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 6,827 5,645

上述有抵押品覆蓋

之客戶貸款 Covered portion of such advances to

customers 5,615 5,442 上述沒有抵押品覆

蓋之客戶貸款Uncovered portion of such advances to

customers 88,550 113,206

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 0.08% 0.10%

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.

15







(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:

2011 年

6 月 30 日 2010 年


2011 At 31 December


特定分類或減值之客戶貸款總額

Gross classified or impaired advances to customers

132,960 158,892 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

0.11% 0.14%


之客戶貸款乃按

《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 and represent advances which are either classified as “substandard”, “doubtful” or “loss” under the Group’s classification of loan quality, or individually assessed to be impaired.

16







(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.

17







(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:

2011 年 6 月 30 日 2010 年 12 月 31 日 At 30 June 2011 At 31 December 2010 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$’000 HK$’000

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 5,879 0.00% 2,430 0.00%

- 超過 6 個月但不超過 1 年

- one year or less but over six months 8,792 0.01% 3,431 0.00%

- 超過 1 年 - over one year 87,404 0.07% 110,660 0.10%

逾期超過 3 個月之貸款

Advances overdue for over three months 102,075 0.08% 116,521 0.10%

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 80,080 102,151

18







(b) 逾期超過 3 個月之貸款（續）

(b) Advances overdue for more than three months (continued)

2011 年 6 月 30 日

2010 年12 月 31 日

At 30 June 2011

At 31 December2010

港幣千元港幣千元 HK$’000 HK$’000

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 38,023 15,324

上述有抵押品覆蓋之客戶貸款

Covered portion of such advances to customers 17,517 8,899

上述沒有抵押品覆蓋之客戶貸款

Uncovered portion of such advances to customers 84,558 107,622

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 2011 年 6 月 30日及 2010 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 2011 and 31 December 2010, there were no advances to banks and other financial institutions overdue for more than three months.

19







(c) 經重組貸款 (c) Rescheduled advances

於 2011 年 6 月 30 日及 2010 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 2011 and 31 December 2010, 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.

2011 年 6 月 30 日 2010 年 12 月 31 日 At 30 June 2011 At 31 December 2010 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$’000 HK$’000

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 advances overdue for more than three months 15,469 0.01% 27,196 0.02%

20







(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:

2011 年 6 月 30 日 At 30 June 2011

客戶貸款Gross

advances

抵押品覆蓋之百分比

% Covered by

collateral or other security


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$’000 HK$’000 HK$’000 HK$’000 HK$’000

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 2,752,736 53.51% - - - 8,364- 物業投資 - Property investment 10,722,263 78.11% - 6,826 - 98,170- 金融業 - Financial concerns 2,858,808 36.03% - - - 7,669- 股票經紀 - Stockbrokers 1,029 100.00% - - - 7- 批發及零售業 - Wholesale and retail trade 17,681,105 62,73% 5,043 27,871 1,288 91,253- 製造業 - Manufacturing 4,120,186 39.49% 9,211 14,550 3,788 33,512- 運輸及運輸設備 - Transport and transport

equipment 4,066,279 6.30% - 752 - 14,602- 休閒活動 - Recreational activities 68,060 - - - - 181- 資訊科技 - Information technology 1,128,460 1.93% 2,159 2,159 539 3,091- 其他 - Others 4,960,387 60.05% 4,498 13,813 1,122 31,156

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 947,738 99.97% 5,226 28,445 - 746

- 購買其他住宅物業之貸款

- Loans for purchase of other residential properties 12,484,733 100.00% 6,152 58,948 - 6,193

- 其他 - Others 2,203,940 85.42% 2,458 7,233 839 2,123

在香港使用之貸款總額 Total loans for use in Hong Kong 63,995,724 65.89% 34,747 160,597 7,576 297,067

貿易融資 Trade finance 6,085,490 26.26% 6,758 11,281 3,032 35,343

在香港以外使用之貸款 Loans for use outside Hong Kong 51,553,163 37.49% 91,455 130,342 71,383 192,610

客戶貸款總額 Gross advances to customers 121,634,377 51.87% 132,960 302,220 81,991 525,020

21







(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)

2010 年 12 月 31 日 At 31 December 2010

客戶貸款Gross

advances

抵押品覆蓋之百分比

% Covered by

collateral or other security


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


港幣千元港幣千元港幣千元港幣千元港幣千元 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000

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 2,554,599 49.09% - - - 7,688- 物業投資 - Property investment 10,635,477 79.08% 71 50,932 72 98,689- 金融業 - Financial concerns 2,919,759 34.77% - - - 7,749- 股票經紀 - Stockbrokers 797 100.00% - - - 6- 批發及零售業 - Wholesale and retail trade 12,182,922 57.32% 4,941 27,533 958 67,459- 製造業 - Manufacturing 3,169,141 33.92% 10,685 23,553 5,188 29,303- 運輸及運輸設備 - Transport and transport

equipment 2,680,577 4.43% - 1,197 - 10,027- 休閒活動 - Recreational activities 56,587 - - - - 147- 資訊科技 - Information technology 1,121,494 1.13% 2,725 2,725 768 2,986- 其他 - Others 5,193,194 50.42% 1,562 31,272 1,471 28,681

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 1,033,976 99.97% 6,067 41,604 - 625

- 購買其他住宅物業之貸款

- Loans for purchase of other residential properties 12,515,955 99.97% 4,986 103,624 - 4,120

- 其他 - Others 1,721,724 91.65% 2,577 8,452 859 1,140

在香港使用之貸款總額 Total loans for use in Hong Kong 55,786,202 65.63% 33,614 290,892 9,316 258,620

貿易融資 Trade finance 5,125,758 28.41% 4,556 7,199 3,131 34,729

在香港以外使用之貸款 Loans for use outside Hong Kong 55,288,684 39.85% 120,722 116,525 92,842 234,961

客戶貸款總額 Gross advances to customers 116,200,644 51.72% 158,892 414,616 105,289 528,310 * 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.

22









(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 gross advances to customers is based on the location of the counterparties, after taking into account the transfer of risk. In general, such transfer of risks 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

2011 年

6 月 30 日 2010 年


2011 At 31 December


香港 Hong Kong 58,668,980 58,936,068中國內地 Mainland China 56,117,174 49,414,108其他 Others 6,848,223 7,850,468

121,634,377 116,200,644

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 277,676 267,622中國內地 Mainland China 216,216 229,643其他 Others 31,128 31,045

525,020 528,310

23









(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 42,428 44,332中國內地 Mainland China 38,344 59,137

80,772 103,469

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 1,766 3,995中國內地 Mainland China 357 653其他 Others 210 4

2,333 4,652

2011 年6 月 30 日

2010 年12 月 31 日

At 30 June2011

At 31 December2010

港幣千元港幣千元 HK$’000 HK$’000


302,220 414,616

24









(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

2011 年

6 月 30 日2010 年


2011At 31 December



132,960 158,892

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 43,647 46,152中國內地 Mainland China 38,344 59,137

81,991 105,289

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 162 25中國內地 Mainland China 24 1其他 Others 204 51

390 77

25





(B) 收回資產 (B) Repossessed assets

本集團於 2011 年 6 月30 日持有的收回資產之估值為港幣

4,199,000 元（2010年 12 月 31 日：港幣2,357,000 元）。這包括本集團通過對抵押

資產取得處置或控制

權（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

數或部分減除的資

產。

The estimated market value of repossessed assets held by the Group as at 30 June2011 amounted to HK$4,199,000 (31 December 2010: HK$2,357,000). They comprise properties in respect of which the Group has acquired access or control (e.g. through court proceedings or voluntary actions by the borrowers concerned) for release in full or in part of the obligations of the borrowers.

26





(C) 債務證券 (C) Debt securities

下表為以信貸評級及

信貸風險性質分析之

債務證券賬面值，並

按穆迪評級或其他同

等評級對個別投資債

券的評級分類。

The tables below represent an analysis of the carrying value of debt securities by credit rating and credit risk characteristic, based on Moody’s ratings or their equivalent to the respective issues of the debt securities.

2011 年 6 月 30 日 At 30 June 2011

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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000證券投資 Investment in securities 住房貸款／資產抵

押債券 MBS/ABS

2,296 132,273 - - - - - 134,569其他債券 Other debt securities 2,060,220 7,031,521 2,746,922 244,195 3,957,295 2,372,106 8,528,755 26,941,014

小計 Subtotal 2,062,516 7,163,794 2,746,922 244,195 3,957,295 2,372,106 8,528,755 27,075,583 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 MBS/ABS

19,359 - - - - - - 19,359其他債券 Other debt securities 361 93,711 511,595 348,495 1,089,865 - 288,619 2,332,646

小計 Subtotal 19,720 93,711 511,595 348,495 1,089,865 - 288,619 2,352,005

總計 Total 2,082,236 7,257,505 3,258,517 592,690 5,047,160 2,372,106 8,817,374 29,427,588

27





(C) 債務證券（續） (C) Debt securities (continued)

2010 年 12 月 31 日

At 31 December 2010

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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000證券投資 Investment in securities 住房貸款／資產抵

押債券 MBS/ABS

2,881 183,813 - - - - - 186,694

其他債券 Other debt securities 2,858,814 6,914,704 3,306,742 759,580 5,413,400 1,067,307 6,638,281 26,958,828

小計 Subtotal 2,861,695 7,098,517 3,306,742 759,580 5,413,400 1,067,307 6,638,281 27,145,522 公平值變化計入損


value through profit or loss


押債券 MBS/ABS

19,312 - - - - - - 19,312

其他債券 Other debt securities 255 74,484 789,759 427,258 941,715 - - 2,233,471

小計 Subtotal 19,567 74,484 789,759 427,258 941,715 - - 2,252,783

總計 Total 2,881,262 7,173,001 4,096,501 1,186,838 6,355,115 1,067,307 6,638,281 29,398,305

於 2011 年 6 月 30 日無評級之總金額為港幣 16,236,640,000 元（2010 年 12 月 31 日：港幣14,060,703,000 元），其中沒有發行人評級僅為港幣 1,644,477,000元（2010 年 12 月 31 日：港幣987,628,000 元），詳情請參閱第28 頁。

The total amount of unrated issues amounted to HK$16,236,640,000 (31 December 2010: HK$14,060,703,000) as at 30 June 2011, of which only HK$1,644,477,000 (31 December 2010: HK$987,628,000) were without issuer ratings. For details, please refer to page 28.

28






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:

2011 年 6 月 30 日 At 30 June 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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 可供出售證券 Available-for-sale

securities 9,673 7,718,859 2,698,276 - 1,644,227 12,071,035持有至到期日證券 Held-to-maturity

securities - 1,046,192 309,837 - 250 1,356,279貸款及應收款 Loans and

receivables - 957,663 473,179 - - 1,430,842公平值變化計入損


value through profit or loss - 1,089,865 288,619 - - 1,378,484

總計 Total 9,673 10,812,579 3,769,911 - 1,644,477 16,236,640

2010 年 12 月 31 日 At 31 December 2010

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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 可供出售證券 Available-for-sale

securities 19,903 8,090,718 2,623,309 54,487 987,360 11,775,777持有至到期日證券 Held-to-maturity

securities - 288,315 - - 250 288,565貸款及應收款 Loans and

receivables - - 1,054,628 - 18 1,054,646公平值變化計入損


value through profit or loss - 941,715 - - - 941,715

總計 Total 19,903 9,320,748 3,677,937 54,487 987,628 14,060,703

29






減值債務證券之信貸

評級分析如下： The impaired debt securities by credit rating are analysed as follows:

2011 年 6 月 30 日 At 30 June 2011 2010 年 12 月 31 日

At 31 December 2010

賬面值

Carrying values

賬面值 Carrying values

A3 以下

Lower than A3

其中：

累計減值準備

Of which accumulated


A3 以下 Lower

than A3

其中：

累計減值準備

Of which accumulated


港幣千元港幣千元港幣千元港幣千元 HK$’000 HK$’000 HK$’000 HK$’000

持有至到期日證券 Held-to-maturity securities 35,885 (3,039) 39,119 (3,303)

於 2011 年 6 月 30 日及 2010 年 12 月 31日，沒有美國住房貸

款／資產抵押證券。

於 2011 年 6 月 30 日及 2010 年 12 月 31日，沒有逾期之債務

證券。

As at 30 June 2011 and 31 December 2010, there were no US MBS/ABS securities. As at 30 June 2011 and 31 December 2010, there were no overdue debt securities.

30







押債券 MBS/ABS

下表為本集團住房

貸款／資產抵押債

券風險承擔之地理

區域分析：

The tables below represent an analysis of the Group’s exposure to MBS/ABS by geographical location.

2011 年 6 月 30 日 2010 年 12 月 31 日 At 30 June 2011 At 31 December 2010 港幣千元港幣千元 HK$’000 HK$’000非美國住房貸款／資

產抵押債券 Non-US MBS/ABS

住房貸款抵押 Residential mortgage-backed 134,569 186,694商用貸款抵押 Commercial mortgage-backed 19,359 19,312 住房貸款／資產抵押

債券總計 Total MBS/ABS

153,928 206,006

31




3.2 市場風險 3.2 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。

為確保外匯風險暴

露保持在可接受水

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

匯率風險。

The Group’s assets and liabilities are denominated in major currencies, particularly the Hong Kong dollar, the US dollar and Renminbi. To ensure the currency risk exposure of the Group is kept to an acceptable level, risk limits (e.g. 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 (e.g. FX swap) are usually used to manage FX risk associated with foreign currency-denominated assets and liabilities.

32




3.2 市場風險（續） 3.2 Market Risk (continued)

(A) 外匯風險（續） (A) Currency risk (continued)

下表概述了本集團於

2011 年 6 月 30 日及2010 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 Group’s exposure to foreign currency exchange rate risk as at 30 June 2011 and 31 December 2010. Included in the tables are the assets and liabilities at carrying amounts in HK$ equivalent, categorised by the original currency.

2011 年 6 月 30 日 At 30 June 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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 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 29,210,398 5,850,529 3,571,814 458,605 35,966 86,119 239,611 39,453,042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 10,815,939 409,818 326,371 - 4,758 - - 11,556,886

公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss - 872,925 1,398,842 - - - 80,238 2,352,005

衍生金融工具 Derivative financial instruments 58,157 80,068 961,326 - - - - 1,099,551貸款及其他賬項 Advances and other accounts 22,796,368 42,485,478 61,785,146 316,991 667,128 2,719 994,199 129,048,029證券投資 Investment in securities

- 可供出售證券 - Available-for-sale securities 4,238,284 6,948,894 8,131,301 769,978 - 110,024 3,210,154 23,408,635- 持有至到期日證券 - Held-to-maturity securities 1,271,303 197,544 215,014 433,769 - - 161,611 2,279,241- 貸款及應收款 - Loans and receivables - - - 1,430,842 - - - 1,430,842

投資物業 Investment properties 43,672 - 723,995 - - - - 767,667物業、廠房及設備 Properties, plant and equipment 354,850 579 3,717,067 - - - - 4,072,496其他資產（包括遞延稅項資產） Other assets (including deferred

tax assets) 182,833 11,047 4,092,694 - - - 10,591 4,297,165 資產總額 Total assets 68,971,804 56,856,882 84,923,570 3,410,185 707,852 198,862 4,696,404 219,765,559

33






2011 年 6 月 30 日 At 30 June 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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 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 1,845,543 17,687,962 529,833 25,620 243,811 6,835 62,863 20,402,467公平值變化計入損益之金融負債 Financial liabilities at fair value

through profit or loss - - 942,822 - - - - 942,822衍生金融工具 Derivative financial instruments 47,742 187,255 441,911 - - - - 676,908客戶存款 Deposits from customers 57,537,883 24,353,621 70,298,691 5,920,841 107,640 1,042,666 4,132,157 163,393,499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) 3,688,793 598,666 5,151,689 76,213 63,887 4,879 62,552 9,646,679

負債總額 Total liabilities 63,119,961 42,827,504 77,364,946 6,022,674 415,338 1,054,380 4,257,572 195,062,375 資產負債表頭寸淨值 Net on-balance sheet position 5,851,843 14,029,378 7,558,624 (2,612,489) 292,514 (855,518) 438,832 24,703,184 表外資產負債頭寸淨值* Off-balance sheet net notional

position* (1,440,680) (12,888,441) 12,122,851 2,613,064 (290,789) 855,659 (429,083) 542,581 或然負債及承擔 Contingent liabilities and

commitments 14,504,763 27,966,614 17,976,778 540,148 469,957 2,045 12,813 61,473,118

34






2010 年 12 月 31 日 At 31 December 2010

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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 資產 Assets 庫存現金及存放銀行及其他金融機


other financial institutions 14,379,535 2,554,286 4,541,334 2,525,153 113,190 256,019 86,464 24,455,981在銀行及其他金融機構一至十二個


financial institutions maturing between one and twelve months 6,924,567 612,399 163,824 41,497 - - 11,767 7,754,054

公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss - 951,778 1,225,979 - - - 75,026 2,252,783

衍生金融工具 Derivative financial instruments 21,490 55,460 1,051,709 - - - - 1,128,659貸款及其他賬項 Advances and other accounts 22,225,207 44,366,864 56,169,140 229,642 95,527 - 1,063,796 124,150,176證券投資 Investment in securities

- 可供出售證券 - Available-for-sale securities 2,209,808 7,481,353 10,160,230 827,346 - 572,717 2,491,762 23,743,216- 持有至到期日證券 - Held-to-maturity securities - 1,258,309 782,804 - - - 341,462 2,382,575- 貸款及應收款 - Loans and receivables - 8 1,054,638 - - - - 1,054,646

投資物業 Investment properties 38,323 - 579,940 - - - - 618,263物業、廠房及設備 Properties, plant and equipment 337,370 202 3,101,808 - - - - 3,439,380其他資產（包括遞延稅項資產） Other assets (including deferred

tax assets) 121,809 32,902 1,029,930 3 - - 10,812 1,195,456 資產總額 Total assets 46,258,109 57,313,561 79,861,336 3,623,641 208,717 828,736 4,081,089 192,175,189

35






2010 年 12 月 31 日 At 31 December 2010

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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 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 1,029,039 14,654,047 2,549,281 19,847 270,394 9,104 242,977 18,774,689公平值變化計入損益之金融負債 Financial liabilities at fair value

through profit or loss - - 1,185,375 - - - - 1,185,375衍生金融工具 Derivative financial instruments 15,497 185,196 715,518 - - - - 916,211客戶存款 Deposits from customers 37,208,452 23,617,510 69,015,141 5,847,770 188,356 1,155,285 4,304,391 141,336,905其他賬項及準備（包括應付稅項及


(including current and deferred tax liabilities) 4,275,964 543,893 2,527,332 42,769 34,265 5,371 42,417 7,472,011

負債總額 Total liabilities 42,528,952 39,000,646 75,992,647 5,910,386 493,015 1,169,760 4,589,785 169,685,191 資產負債表頭寸淨值 Net on-balance sheet position 3,729,157 18,312,915 3,868,689 (2,286,745) (284,298) (341,024) (508,696) 22,489,998

表外資產負債頭寸淨值* Off-balance sheet net notional

position* (121,978) (17,885,636) 14,969,644 2,286,885 280,381 332,402 511,738 373,436

或然負債及承擔 Contingent liabilities and

commitments 7,214,879 24,187,953 18,581,172 724,921 737,367 4,166 8,825 51,459,283

* 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 Group’s exposure to currency movements.

36





(B) 利率風險 (B) Interest rate risk

下表概述了本集團

於 2011 年 6 月 30日及 2010 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 Group’s exposure to interest rate risk as at 30 June 2011 and 31 December 2010. Included in the tables are the assets and liabilities at carrying amounts, categorised by the earlier of contractual repricing or maturity dates.

2011 年 6 月 30 日

At 30 June 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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 資產 Assets 庫存現金及存放銀行及其他金融機


other financial institutions 38,549,064 - - - - 903,978 39,453,042在銀行及其他金融機構一至十二個


financial institutions maturing between one and twelve months - 7,005,766 4,551,120 - - - 11,556,886

公平值變化計入損益之金融資產 Financial assets at fair value through profit or loss 364,498 859,152 345,195 527,145 256,015 - 2,352,005

衍生金融工具 Derivative financial instruments - - - - - 1,099,551 1,099,551貸款及其他賬項 Advances and other accounts 72,314,779 26,547,024 20,486,804 9,694,687 4,735 - 129,048,029證券投資 Investment in securities

- 可供出售證券 - Available-for-sale securities 4,842,798 6,338,052 3,036,587 8,026,485 1,121,578 43,135 23,408,635- 持有至到期日證券 - Held-to-maturity securities 1,507,573 493,680 277,988 - - - 2,279,241- 貸款及應收款 - Loans and receivables 1,430,842 - - - - - 1,430,842

投資物業 Investment properties - - - - - 767,667 767,667物業、廠房及設備 Properties, plant and equipment - - - - - 4,072,496 4,072,496其他資產（包括遞延稅項資產） Other assets (including deferred

tax assets) - - - - - 4,297,165 4,297,165 資產總額 Total assets 119,009,554 41,243,674 28,697,694 18,248,317 1,382,328 11,183,992 219,765,559

37





(B) 利率風險（續） (B) Interest rate risk (continued)

2011 年 6 月 30 日 At 30 June 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$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000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 6,834,811 5,515,894 7,308,310 - - 743,452 20,402,467公平值變化計入損益之金融負債 Financial liabilities at fair value

through profit or loss 59,499 433,480 449,843 - - - 942,822衍生金融工具 Derivative financial instruments - - - - - 676,908 676,908客戶存款 Deposits from customers 95,216,295 29,065,035 23,171,978 9,078,628 - 6,861,563 163,393,499其他賬項及準備（包括應付稅項及


(including current and deferred tax liabilities) 823,777 647,905 1,832,282 479,223 - 5,863,492 9,646,679

負債總額 Total liabilities 102,934,382 35,662,314 32,762,413 9,557,851 - 14,145,415 195,062,375 利率敏感度缺口 Interest sensitivity gap 16,075,172 5,581,360 (4,064,719) 8,690,466 1,382,328 (2,961,423) 24,703,184

38





(B) 利率風險（續） (B) Interest rate risk (continued)

2010 年 12 月 31 日

At 31 December 2010

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

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