626 2018
C004888
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2018 2 Lee Huat Oon 626 MUFG Fund Services (Bermuda) Limited The Belvedere Building 69 Pitts Bay Road Pembroke HM08 Bermuda 183 22 (852) 2980 1333 (852) 2810 8185 Clarendon House Church Street Hamilton HM 11 Bermuda 120 2 (852) 2541 9222 (852) 2815 9232 www.publicfinancial.com.hk
3 7 916,142 866,412 7 (200,947) (191,344) 715,195 675,068 8 117,622 110,022 832,817 785,090 9 (437,332) (421,803) 3,512 4,501 398,997 367,788 10 (78,670) (74,659) 320,327 293,129 11 (59,446) (54,987) 260,881 238,142 260,881 238,142 13 0.238 0.217 0.238 0.217
2018 4 260,881 238,142 (16,831) 39,271 244,050 277,413 244,050 277,413
5 550 500 450 400 350 300 250 200 150 100 50 0 2014 2015 2016 2017 2018 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 12/2014 12/ 2015 12/ 2016 12/ 2017 6/2018
2018 6 14 3,670,020 4,872,533 15 1,359,540 1,514,095 1,767 4,317 16 29,811,461 29,582,660 17 6,804 17 6,804 18 5,671,749 18 4,721,334 19 279,501 328,739 20 134,754 132,579 21 680,937 634,368 42,806 24,526 40 830 2,774,403 2,774,403 22 718 718 23 155,689 228,398 43,639,774 45,776,719 536,235 1,123,792 6,985 1,696 24 33,255,607 33,984,095 753,293 54,896 175,667 25 1,538,023 1,581,852 64,295 38,823 33,970 33,579 23 434,909 462,671 35,924,920 38,155,468 109,792 109,792 26 7,605,062 7,511,459 7,714,854 7,621,251 43,639,774 45,776,719
7 7,621,251 7,279,305 HKFRS 9 5 (95,551) HKFRS 9 7,525,700 7,279,305 260,881 238,142 (16,831) 39,271 244,050 277,413 12(a) (54,896) (54,896) 7,714,854 7,501,822
2018 8 320,327 293,129 8 (73) (45) 8 (700) (700) 9 15,281 14,341 1 67 (4,552) (229) (34,867) (3,512) (4,501) (16,833) 39,455 (32,151) (17,160) 277,559 289,719 951,225 (207,511) (337,529) 253,834 278,537 1,102,471 72,709 (51,992) 2,550 (9,192) 1,791,426 263,676 (587,557) (391,418) (728,488) 600,337 (753,293) (319,933) 5,289 (21,490) (27,762) (59,889) (2,091,811) (192,393) (22,826) 361,002
9 20 (11,279) (8,231) 3 73 45 700 700 (10,503) (7,486) 25,000 (68,829) (6,970) (175,667) (142,729) (219,496) (149,699) (252,825) 203,817 4,549,399 5,328,957 4,296,574 5,532,774 1,087,329 959,859 2,405,668 3,957,998 429,362 594,928 19,989 374,215 4,296,574 5,532,774 (191,048) (182,663) 931,163 864,105
2018 10 1. Clarendon House, Church Street, Hamilton HM 11, Bermuda 626 % % 2,854,045,000 100 100,000 100 5,000,000 100 2 100 12,000,000 100 48,000,000 100 671,038,000 100 Public Financial Limited 10,100,000 100 10,000,000 100 10,000 100 Winton (B.V.I.) Limited 61,773 100 4,000,010 100 78,000 100 Winton (B.V.I.) Limited
11 2. HKAS34 5 3. (i) (ii) (iii) (i)(ii) (iii)(i)(ii) (iii) Winton (B.V.I.) Limited
2018 12 4. 2.5%CCB 0% 2.5%CCyB CCyB1.875% 5. HKFRSHKFRS HKFRS 2 HKFRS 4 HKFRS 4 HKFRS 9 HKFRS 9 HKFRS 15 HKFRS 15 HKFRS 15 HKFRS 1 HKAS 28 HKAS 40 22 HKFRS 2HKFRS 4
13 5. HKFRS 9 HKFRS 9 HKFRS 9 HKAS 39HKFRS 9 HKFRS 9 HKFRS 9 SPPI a) SPPI b) HKFRS 9 HKAS 39 c) SPPI d) SPPI
2018 14 5. HKAS 39 HKAS 39 HKFRS 9 HKFRS 9 HKAS 39 HKFRS 9HKAS 39 HKFRS 9 HKFRS 9 30 90 HKFRS 9
15 5. HKFRS 9 HKFRS 9 HKAS 39 4,872,533 HKFRS 9 (470) HKFRS 9 4,872,063 HKAS 39 1,514,095 HKFRS 9 (151) HKFRS 9 1,513,944 HKAS 39 HKFRS 9 5,671,749 HKFRS 9 (570) HKFRS 9 5,671,179 HKAS 39 HKFRS 9 6,804 HKFRS 9 6,804 HKAS 39 29,582,660 HKFRS 9 (113,282) HKFRS 9 29,469,378 HKAS 39 24,526 HKFRS 9 18,922 HKFRS 9 43,448
2018 16 5. HKAS 39 439,762 (127,143) HKFRS 9 312,619 HKAS 39 2,902,461 127,143 HKFRS 9 (114,473) HKFRS 9 18,922 HKFRS 9 2,934,053 4,872,533 (470) 4,872,063 1,514,095 (151) 1,513,944 4,317 4,317 29,582,660 (113,282) 29,469,378 6,804 (6,804) 6,804 6,804 5,671,749 (5,671,749) 5,671,749 (570) 5,671,179 328,739 328,739 132,579 132,579 634,368 634,368 24,526 18,922 43,448 830 830 2,774,403 2,774,403 718 718 228,398 228,398 45,776,719 (95,551) 45,681,168
17 5. 1,123,792 1,123,792 1,696 1,696 33,984,095 33,984,095 753,293 753,293 175,667 175,667 1,581,852 1,581,852 38,823 38,823 33,579 33,579 462,671 462,671 38,155,468 38,155,468 109,792 109,792 7,511,459 (95,551) 7,415,908 7,621,251 (95,551) 7,525,700 45,776,719 (95,551) 45,681,168 HKFRS 15 HKAS 11 HKAS 18 HKFRS 15 HKFRS 15 HKAS 40 22
2018 18 5. HKFRS HKFRS HKFRS 9 1 HKFRS 16 1 23 1 1 HKFRS HKFRS 9 HKFRS 9 HKAS 39 HKFRS 9 HKFRS 16 HKAS 174 15 27 HKAS 40 HKFRS 16HKAS 17 HKAS 17 121,037,000 27(b)HKFRS 16 HKAS 17
19 5. HKFRS 23HKAS 12 HKAS 12 (i) (ii) (iii) (iv) 6.
2018 20 6. 715,240 675,111 (45) (43) 715,195 675,068 76,279 73,442 25,716 17,267 194 194 102,189 90,903 6,228 9,942 (1) 8 9,206 9,169 15,433 19,119 9 (9) 797,747 758,495 25,670 17,232 9,400 9,372 (9) 832,817 785,090 300,115 279,107 13,192 5,964 7,020 8,058 320,327 293,129 (59,446) (54,987) 260,881 238,142 (15,281) (14,341) (15,281) (14,341) 3,512 4,501 3,512 4,501 (78,670) (74,659) (78,670) (74,659) (1) (67) (1) (67)
21 6. 40,237,820 42,275,084 303,370 370,729 280,617 330,429 40,821,807 42,976,242 718 718 718 718 2,774,403 2,774,403 2,774,403 2,774,403 43,012,223 45,049,487 304,088 371,447 280,617 330,429 43,596,928 45,751,363 42,846 25,356 43,639,774 45,776,719 35,678,348 37,740,061 85,435 159,502 7,976 7,836 35,771,759 37,907,399 98,265 72,402 54,896 175,667 35,924,920 38,155,468 11,279 26,136 11,279 26,136
2018 22 6. 765,782 721,852 67,035 63,238 832,817 785,090 3,854,030 3,853,822 16,283 16,985 3,870,313 3,870,807 10% 10%
23 7. 810,349 773,318 64,499 56,291 36,803 41,294 916,142 866,412 4,264 4,092 175,950 170,192 20,733 17,060 200,947 191,344 916,142,000200,947,000 866,412,000191,344,000 6,082,0006,050,000
2018 24 8. 77,143 74,291 25,716 17,267 102,859 91,558 (670) (655) 102,189 90,903 8,947 8,915 (38) (39) 8,909 8,876 10,056 512 (5,218) 7,937 4,838 8,449 (1) (67) 73 45 700 700 914 1,116 117,622 110,022
25 9. 266,706 256,359 12,409 10,859 (8) (6) 12,401 10,853 279,107 267,212 33,723 33,723 15,281 14,341 38,951 39,167 70,270 67,360 437,332 421,803
2018 26 10. (1,305) 341 80,076 79,112 57 (5) (243) (191) (118) (118) (15) (15) (96) (96) (21) (21) (1) (1) (1,270) 336 79,833 (229) 78,670
27 10. 79,720 (2,737) 76,983 (2,047) (277) (2,324) 77,673 (3,014) 74,659 152,025 (77,366) 74,659 11. 46,745 38,841 11,669 9,178 426 1,032 6,542 59,446 54,987
2018 28 11. 16.5% 16.5%) % % % 269,168 51,159 320,327 44,413 16.5 12,790 25.0 57,203 17.9 (5) (5) 2,241 0.8 7 2,248 0.7 46,649 17.3 12,797 25.0 59,446 18.6 % % % 242,283 50,846 293,129 39,977 16.5 12,711 25.0 52,688 18.0 (12) (12) 1,875 0.8 10 1,885 0.6 426 0.8 426 0.1 41,840 17.3 13,147 25.8 54,987 18.7
29 12. (a) 0.05 0.05 54,896 54,896 (b) 0.16 0.13 175,667 142,729 13. (a) 260,881,000238,142,000 1,097,917,6181,097,917,618 (b)
2018 30 14. 156,182 139,149 931,147 1,038,392 2,583,043 3,694,992 3,670,372 4,872,533 HKFRS 9 5 (470) HKFRS 9 (470) 118 (352) 3,670,020 4,872,533 90% 90% Baa2 15. 1,359,676 1,514,095 HKFRS 9 5 (151) HKFRS 9 (151) 15 (136) 1,359,540 1,514,095 90% 90% Baa2
31 16. 29,869,075 29,530,282 37,783 33,958 29,906,858 29,564,240 78,481 80,419 29,985,339 29,644,659 19,306 22,457 30,004,645 29,667,116 (54,305) (74,418) (138,879) (10,038) (193,184) (84,456) 29,811,461 29,582,660 90% 90% 90% 90% 29,316,804 28,954,148 545,030 555,884 142,025 154,024 786 3,060 30,004,645 29,667,116 62%62%
2018 32 16. (a) (i) % % 64,834 0.22 56,869 0.19 6,812 0.02 4,158 0.02 1,678 0.01 32,630 0.11 73,324 0.25 93,657 0.32 56,113 0.19 47,478 0.16 12,588 0.04 12,889 0.04 142,025 0.48 154,024 0.52 (ii) 258 117 234 152 155 2,545 647 2,814 139 246 786 3,060
33 16. (b) (i) 71,548 2,423 73,971 82,466 14,005 96,471 39,544 1 39,545 45,398 45,398 1 1 58,471 48,444 (ii) 140,388 2,423 142,811 139,291 17,793 157,084 54,304 1 54,305 74,418 74,418 1 2 3 88,483 70,993 90% 90%
2018 34 16. (c) 58,471 48,444 20,451 24,740 52,873 68,917 Aa3 Baa2 (d) 2,900,000 12,440,000
35 16. (e) % % 543,005 1.82 553,371 1.87 2,025 2,513 (f) 84,456 HKFRS 9 113,282 HKFRS 9 106,767 33,048 57,923 197,738 53,448 19 53,467 (50,734) (3,893) (74,677) (129,304) 2,258 (140) (2,118) (2,217) 2,440 (223) (4,200) (24,033) 28,233 (4,159) (21,733) 25,892 25,961 110,431 136,392 175 1 18,168 18,344 66,009 66,009 (149,460) (149,460) (2) (2) 105,495 33,384 54,305 193,184 103,573 33,378 54,143 191,094 1,922 6 162 2,090 105,495 33,384 54,305 193,184
2018 36 16. (f) 121,272 12,357 133,629 (330,339) (330,339) 302,931 1,261 304,192 (154,475) (3,624) (158,099) 148,456 (2,363) 146,093 134,864 134,864 165 44 209 74,418 10,038 84,456 74,108 9,931 84,039 310 107 417 74,418 10,038 84,456
37 16. (g) 384,468 368,156 277,690 270,373 1,181,214 1,103,310 824,487 779,899 4,362,594 4,009,209 3,616,928 3,336,063 5,928,276 5,480,675 4,719,105 4,386,335 (1,209,171) (1,094,340) 4,719,105 4,386,335 17. 6,804 6,804 5 6,804 5 6,804
2018 38 18. 1,631,045 2,190,411 1,735,236 1,664,246 1,355,527 1,817,092 4,721,808 5,671,749 HKFRS 9 5 (570) HKFRS 9 (570) 96 (474) 5 5,671,749 5 4,721,334 1,416,870 1,601,770 106,999 30,390 3,197,939 4,039,589 4,721,808 5,671,749 1,735,236 1,664,246 299,879 299,846 2,686,693 3,707,657 4,721,808 5,671,749
39 18. A3 19. 314,398 14,341 328,739 (2,230) (50,520) 3,512 279,501 3 12 3
2018 40 19. 30,000 507,000 256,000 29,000 503,000 223,000 27(a)
41 20. 73,301 263,505 1,998 338,804 7,084 18,952 100 26,136 (12,721) (12,721) 80,385 269,736 2,098 352,219 2,230 2,230 11,279 11,279 (4,231) (4,231) 82,615 276,784 2,098 361,497 23,939 184,801 1,981 210,721 1,689 19,756 30 21,475 (12,556) (12,556) 25,628 192,001 2,011 219,640 820 10,500 10 11,330 (4,227) (4,227) 26,448 198,274 2,021 226,743 56,167 78,510 77 134,754 54,757 77,735 87 132,579
2018 42 21. 747,415 50,520 797,935 105,155 7,892 113,047 3,951 116,998 680,937 634,368 HKAS 36 22. 1,085 1,085 367 367 718 718
43 23. 32,314 45,397 107,823 183,001 15,552 155,689 228,398 300,781 281,942 129,510 119,611 4,618 61,118 434,909 462,671 24. 4,561,012 3,732,480 6,776,595 7,712,998 21,918,000 22,538,617 33,255,607 33,984,095
2018 44 25. 1,538,023 1,581,852 450,000 1,581,852 1,088,023 1,538,023 1,581,852 26. 4,013,296 829 96,116 438,738 2,630,534 (10,000) 7,169,513 503,514 503,514 68,995 68,995 1,024 (1,024) (230,563) (230,563) 4,013,296 829 96,116 439,762 2,902,461 58,995 7,511,459 HKFRS 9 5 (127,143) 31,592 (95,551) HKFRS 9 4,013,296 829 96,116 312,619 2,934,053 58,995 7,415,908 260,881 260,881 (16,831) (16,831) (15,259) 15,259 (54,896) (54,896) 4,013,296 829 96,116 297,360 3,155,297 42,164 7,605,062
45 27. (a) 19 9,035 9,366 3,074 3,835 12,109 13,201 (b) 61,099 57,433 59,457 59,570 481 639 121,037 117,642
2018 46 28. (a) 26,166 26,166 21,172 11,014 5,508 1,121 23,301 4,660 4,028 119,217 119,217 23,843 179,698 155,551 50,164 1,689,870 18,668 3,739 1,767 6,985 2,690,619 4,560,187 174,219 53,903 1,767 6,985 9,306
47 28. (a) 26,801 26,801 20,098 11,806 5,903 1,121 37,546 7,510 7,016 76,153 40,214 28,235 1,310,892 17,429 3,486 4,317 1,696 18,737 9,368 9,368 2,996,905 4,402,687 67,011 41,089 4,317 1,696 9,577 0% 100%
2018 48 28. (b) 29. 3,890 3,492 1,268 1,189 4,524 4,245 228 275 9 10 4
49 29. 1,581 294 16,326 20,231 450,000 485,000 174 131 174 135 2,190 1,689 2 2 30. (a)
2018 50 30. (b) 1 2 3 1,767 1,767 6,804 6,804 1,767 6,804 8,571 6,985 6,985 1 2 3 4,317 4,317 6,804 6,804 4,317 6,804 11,121 1,696 1,696 2 2 3 33 123 3 3 3
51 31. 1,087,329 2,583,043 3,670,372 837,667 522,009 1,359,676 988,346 3,320,182 963,249 2,931,176 6,363,399 15,295,482 142,811 30,004,645 6,804 6,804 509,233 592,167 1,885,658 1,734,750 4,721,808 385 64,794 16,970 46,656 9,990 16,894 155,689 1,559,837 130,033 1,689,870 2,076,060 8,037,089 2,540,086 5,385,499 8,108,139 15,295,482 166,509 41,608,864 45,689 340,546 80,000 70,000 536,235 11,394,095 7,041,664 9,403,867 4,091,644 1,324,337 33,255,607 75,000 375,000 1,088,023 1,538,023 3,908 102,988 40,413 14,915 49,661 223,024 434,909 1,563,495 131,593 1,695,088 11,443,692 9,123,693 9,655,873 4,551,559 2,462,021 223,024 37,459,862 (9,367,632) (1,086,604) (7,115,787) 833,940 5,646,118 15,295,482 (56,515) 4,149,002
2018 52 31. 1,177,541 3,694,992 4,872,533 772,667 741,428 1,514,095 1,088,833 3,042,193 1,047,003 2,976,115 6,319,096 15,036,792 157,084 29,667,116 6,804 6,804 480,115 1,056,466 2,004,538 2,130,630 5,671,749 236 138,452 21,668 37,600 30,442 228,398 1,155,332 155,560 1,310,892 2,266,610 8,511,084 3,053,364 5,759,681 8,449,726 15,036,792 194,330 43,271,587 45,728 848,064 200,000 30,000 1,123,792 11,439,939 7,302,196 8,062,858 6,153,066 1,026,036 33,984,095 753,293 753,293 385,000 1,196,852 1,581,852 1,449 173,058 31,355 36,262 33,905 186,642 462,671 1,152,127 156,144 1,308,271 11,487,116 9,860,445 9,203,650 7,416,180 1,059,941 186,642 39,213,974 (9,220,506) (1,349,361) (6,150,286) (1,656,499) 7,389,785 15,036,792 7,688 4,057,613
53 32. (a)
2018 54 32. (a) 100 1,2001,200 (b)
55 32. 16
2018 56 32. (i) (ii) (iii)(iv) 15
57 32. 97H : 44.0% 47.0% 48(2)
2018 58 32. 18.7% 18.0% 18.7% 18.0% 19.9% 19.2% CCB 2.5% CCB CCB1.875%CCBCCB CCyB CCyB CCyB CCyB 1.875%
59 32. CCyB CCyB CCyB CCyB CCyB % % 1. 1.875 18,025,819 2. 0.000 1,887,480 19,913,299 1.697 337,984 CCyB CCyB CCyB CCyB % % 1. 1.250 17,683,570 2. 0.000 1,671,028 19,354,598 1.142 221,045 4,997,472 4,857,700 40,085,047 41,870,577 12.5% 11.6%
2018 60 32. HKFRS 3 3C(1) Public Financial Limited Winton (B.V.I.) Limited) Public Financial Limited 1
61 2,2709.5% 2.6090.24 0.05 4,9705.7%9.161 9605.0%2.009 4,0105.9%7.152 7606.9%1.176 1,5503.7%4.373 4005.4%7,870 295.6 3.4261.2%299.1 339.8 7.2852.1%332.6 436.4 324 42 4 82 235.8 1.2430.5%237.0 292.0 9.0403.1%283.0 0.13%
2018 62 57.3 1.8513.2% 59.1 50.8 8,220 1.6%51.6 1.89% (i)(ii)(iii) 95.8% 93.7% 3,9305.2%7.977 2,1007.5%3.001 84049.0%2,570 720121.2%1,320 15.4 0.21 0.20 1% 18.7% 19.9%
63 0.52%0.48% 3% 1,312 2.791
2018 64 0.05 0.05 13.51B(1) 13.51(2) (a) (e)(g) CG-1 Lee Huat Oon 13.51B(1)
65 XV352 % 1. 804,017,920 804,017,920 73.2312 210,000 *330,000 540,000 0.0492 20,000 20,000 0.0018 Lee Huat Oon 20,000 20,000 0.0018 300,000 300,000 0.0273 2. 24,711,282 884,194,971 908,906,253 23.4125 44,700 44,700 0.0012 18,840 18,840 0.0005 Lee Huat Oon 63,142 63,142 0.0016 125,636 125,636 0.0032 200,030 200,030 0.0052 18,654 18,654 0.0005 3. Campu Lonpac Insurance Plc, 3,850,000 3,850,000 55.0000 * 908,906,253 352
2018 66 336 5% % 1. 804,017,920 73.2312 336 1,100,000,000 1,100,000,000 73.2% 50% 13.18 13.18 1,100,000,000
67 A.4.1 E.1.2 A.4.1 E.1.2
2018 68 www.hkexnews.hk www.publicfinancial.com.hk 18322