山東省國際信託股份有限公司 Shandong International Trust Co., Ltd. 於中華人民共和國註冊成立的股份有限公司 股份代號 1697 2018 中期報告
目 錄 公司簡介 2 公司基本情況 3 主要財務數據 5 管理層討論與分析 6 股本變動及主要股東持股情況 55 董事 監事及高級管理層情況 58 重要事項 60 中期財務資料審閱報告 71 釋義 178 技術詞彙 180
+ A AAA 2
Shandong International Trust Co., Ltd. SITC 166 250013 166 250013 ir1697@luxin.cn http://www.sitic.com.cn 1 31 H www.hkexnews.hk 166 3
4 H 1697 H 183 17 1712-1716 288 24 8 1 26 22 202 2 189 22 166
13,611 12,902 8,648 8,171 7,635 442 615 1,130 828 1,052 1,285 352 225 491 455 461 384 951 853 1,648 1,327 1,786 1,766 (27) (1) 2 1 2 489 271 696 389 615 575 546 658 1,119 1,077 1,346 1,286 12,289 11,655 7,557 6,711 6,332 1,228 1,202 912 1,206 1,083 (1) 94 45 179 254 220 4,496 3,715 2,220 1,529 1,800 39 38 85 21 42 (1) 32 2 2 623 396 (1) 5
6.8% [2018]106 25.61 6,322.35 6
(1) (2)+(3) (4) A A AAA 951.0 11.5% 426.4 21.4% 7
(i)(ii) (%) (%) 447,390 43.23 615,878 66.34 447,390 43.23 615,878 66.34 503,639 48.67 237,292 25.56 83,814 8.10 75,215 8.10 587,453 56.77 312,507 33.66 1,034,843 100.00 928,385 100.00 43.23% 56.77% + 8
255,192 225,037 872 977 73,77232.8%1.5 31070.1% 1.5 (1) (2) 9
(3) 125 41,092 142 46,913 406 32,680 235 33,040 446 151,265 495 175,239 977 225,037 872 255,192 % % 256 57.92 258 41.95 54 12.22 164 26.67 132 29.86 193 31.38 442 100.00 615 100.00 10
(1) + (2) (3) 142 125 46,91312.4% 41,092 0.8%256 11
(1) (i)(ii) (iii) (2) (3) 6046.93 152.86% 5 3 12
(4) 7 10.9 (5) 3 35 235 406 33,0401.1% 32,680 54 67.1% 495 446175,239 13.7% 151,265 13231.6% 13
PE 587.5 88.0% (i)(ii) (iii) (iv) 14
1,211,322 2,014,511 1,200,522 1,063,111 10,800 951,400 6,459,198 5,022,948 573,342 414,208 3,980 18,199 5,431 3,980 23,630 520,682 81,246 276,832 520,682 358,078 48,680 32,500 5,494,272 4,167,021 243,990 133,802 106,185 30,000 151,597 167,729 1,235,163 1,238,322 1,120,928 1,125,161 114,235 113,161 446,886 519,400 108,391 68,626 9,460,960 8,863,807 15
1,200,522 1,063,111 10,800 951,400 1,211,322 2,014,511 3,612 945 10,281 11,839 13,893 12,784 4.9% 1.7% 16
(1) 493.8 396.6 5,087.6 4,128.3 159.7 161.7 (1) 396.624.5% 493.8 4,128.323.2% 5,087.6 161.71.2% 159.7 17
45.00% 10.71% 16.68% 9.85% 3.42% 1.38% 18
9 IFRS9 1,120,928 1,125,161 114,235 113,161 1,235,163 1,238,322 29,372 5,688 35,060 0% 5.7% 19
519.4 446.9 68.657.9% 108.4 426.4116.1 21.4% 442,050 614,701 351,740 225,130 9,051 10,341 (18,024) 1,488 160,851 5,361 1,510 951,029 853,170 20
(43,778) (52,803) (77,602) (81,902) (4,964) (4,571) (4,115) (4,525) (26,751) (1,401) (5,117) (5,513) (896) (1,175) (33,209) (22,891) (277,272) (76,285) (15,439) (19,458) (489,143) (270,524) 83,814 75,215 545,700 657,861 (119,309) (115,331) 426,391 542,530 439,350 610,918 2,700 3,783 442,050 614,701 442.1 614.7 28.1% 21
3,612 945 326,248 204,320 7,992 7,204 10,281 11,839 3,607 822 351,740 225,130 11,522 3,349 351.7 225.1 56.2% (1) 204.359.7% 326.2 (2) 0.8338.8% 3.6 (3) 0.9282.2% 3.6 22
10.3 9.1 5,688 (23,712) 79 1,409 (18,024) 1,488 18.01.5 19.5 160.9 (i) (ii) 43.8 52.8 17.1% 23
62,301 71,845 2,847 2,396 1,961 1,989 180 2,394 10,313 3,278 77,602 81,902 77.6 81.9 5.3% 5.57.2% 5.1 22.945.1% 33.2 24
254,392 72,318 4,791 3,967 11,624 5,198 1,267 277,272 76,285 19,458 15,439 15,439 19,458 292,711 95,743 76.3263.5% 277.3 IFRS9 15.4 75.211.4% 83.8 25
545,700 657,861 (1) 57.4% 77.1% (1) = 657.917.0% 545.7 77.1% 57.4% 115.33.4% 119.3 426,391 542,530 (1) 44.8% 63.6% (1) = 26
542.521.4% 426.4 63.6% 44.8% 447,390 615,878 447,390 615,878 503,639 237,292 83,814 75,215 587,453 312,507 (118,525) (116,986) (370,618) (153,538) (489,143) (270,524) 27
328,865 498,892 216,835 158,969 545,700 657,861 73.5% 81.0% 36.9% 50.9% 498.934.1% 328.9615.927.4% 447.4 614.7 442.1 81.0% 73.5% 28
159.036.4% 216.8312.588.0% 587.5 153.5 141.4% 370.6 (1) (i) 1.4 26.8(ii) 76.3 277.3 (2) (i) 224.9 351.4(ii) 160.9 50.9% 36.9% 12,902.0 13,610.710,117.7 10,822.2(i)(ii)(iii) (iv) (v)(vi) (vii) 55.6% 13.3% 1.0% 9.8% 10.2% 1.4% 0.1% 29
8,252,190 6,581,191 (678,130) (114,726) (284,033) 7,574,060 6,182,432 2,486,748 3,196,960 5,087,312 2,985,472 10 844.9100.0% 1,689.4 1,334.4 2,287.3 284.0 506.6 33.6% 30.0%9 12.8% 20.5% 30
5.6% 5.9% 460,000 530,000 13,114 10,600 446,886 519,400 368,875 372,400 78,011 147,000 31
16.68% 506,983 473,176 3.42% 120,265 139,152 45.00% 93,601 105,642 10.71% 170,923 169,887 10.00% 18,981 26,157 9.85% 210,175 211,147 1,120,928 1,125,161 1,120,928 1,125,161 4.95% 593,066 618,730 26.05% 52,100 80,000 42,500 78,143 687,666 766,873 687,666 776,873 1,808,594 1,902,034 32
3,980 18,199 520,682 81,246 151,597 278,905 323,280 106,185 30,000 108,391 162,915 32,500 1,332,655 485,225 485.2174.6% 1,332.7 (i) IFRS9 (ii) (iii) (iv) 1,172.8 1,383.11,063.2 1,200.5 33
315.039.3% 191.1 25.2% 951.498.9% 10.8 19.0 2.8 34
637.9 723.4276.7 275.2 361.2 448.2 3,754.5 4,567.8 57.7% 25.8% 2.1% 2.5% 11.8% 35
2,687.01.8% 2,637.8 178.945.2% 98.0 133.6 133.8 37.6 39.444.565.8% 15.2 36
[2017]56 3% 92.3 45 50 6,957.6 8,403.9 45 36 13 17 8 8 50 45 37
10,822 10,118 8,404 6,958 (5,615) (4,174) 13,611 12,902 1,930 1,068 8,404 6,958 (5,766) (4,271) 4,568 3,755 38
8,892 9,050 151 97 9,043 9,147 352 472 74 71 426 543 39
(1) (2) (3) 40
40 41
[2018]106 42
43
44
2.0% 45
(1)(2) (3)(4) (5)(6) (7) IT (1) 46
47
48
49
IT 50
2 100% 40% (i) (ii) (iii) 0% 50%0.1% 9.0% 75.722 45.29 167.33%100% 85.16% 40% 51
52
202 212 % % 9 4.25 8 3.96 75 35.38 77 38.12 7 3.30 5 2.48 23 10.85 20 9.90 32 15.09 34 16.83 17 8.02 16 7.92 32 15.09 30 14.85 (1) 17 8.02 12 5.94 212 100 202 100 (1) 53
% % 25 0 0 6 2.97 25 29 44 20.75 47 23.27 30 39 114 53.77 99 49.01 40 54 25.47 50 24.75 212 100 202 100 % % 6 2.83 6 2.97 146 68.87 138 68.32 50 23.58 48 23.76 10 4.72 10 4.95 212 100 202 100 54
(%) (%) 1,941,175,000 75 1,941,175,000 75 H 647,075,000 25 647,075,000 25 2,588,250,000 100 2,588,250,000 100 XV 2 3 336 (1) (2) (2) (3) 125,000,000 6.44% 4.83% (3) 125,000,000 6.44% 4.83% (4) 1,219,688,100 62.83% 47.12% 125,000,000 6.44% 4.83% (4) 1,344,668,100 69.27% 51.95% (4) 1,344,668,100 69.27% 51.95% (5) 485,293,750 25.00% 18.75% (5) 485,293,750 25.00% 18.75% (5) 485,293,750 25.00% 18.75% 55
(1) (2) (2) (5) 485,293,750 25.00% 18.75% (6) H 140,425,000 (7) 21.70% 5.43% (6) H 140,425,000 (7) 21.70% 5.43% (8) H 130,900,000 20.23% 5.06% (8) H 130,900,000 20.23% 5.06% China Create Capital Limited H 64,737,000 10.00% 2.50% (9) H 62,924,000 9.72% 2.43% (9) H 62,924,000 9.72% 2.43% Dingxin Company Limited (10) H 51,315,000 7.93% 1.98% Honesty Global Holdings Limited (10) H 51,315,000 7.93% 1.98% (11) H 51,315,000 7.93% 1.98% (11) H 51,315,000 7.93% 1.98% TMF (Cayman) Ltd. (10), (11) H 51,315,000 7.93% 1.98% (11) H 51,315,000 7.93% 1.98% H 51,272,000 7.92% 1.98% HWABAO TRUST CO., LTD H 35,974,000 5.56% 1.39% (1) (2) 2,588,250,0001,941,175,000 647,075,000 H (3) (4) 70% 30% 56
(5) A 77.35% (6) (7) (8) (9) (10) Dingxin Company Limited Honesty Global Holdings LimitedHonesty Global Holdings Limited TMF (Cayman) Ltd. Honesty Global Holdings Limited TMF (Cayman) Ltd.Dingxin Company Limited (11) TMF (Cayman) Ltd. Ou Family Trust Honesty Global Holdings Limited Dingxin Company Limited51,315,000Ou Family Trust Ou Family Trust Ou Family Trust 57
58
600783 13.51B(1) 59
A.2.1 A.2.1 60
2017 2017 20172017 2017 13 2017 2017 13.51B(1) 3 20172017 20172017 25 61
6 492017 2017 126 2 2017 2017 10 62
63
64
(1) (2) (3) (4) H0.173 447.8 65
647,075,000 H 588,250,000 H 58,825,000 HH 4.56 H1.00(i) (ii) 2,560.3 2,0741,749.31 2,000,000,000 2,588,250,000 2,000,000,000 2,588,250,000 10 1,557.8 66
10 49.6 30% 5% 67
XV 352 18 68
(i) (ii) 3.05 (iii) 622 16 69
2,070,600,0002,070,600,000 10 8 H1,000 HH 1,000 H 1,800 H 70
72 177 34 34 2410 34 71
3 442,050 614,701 4 351,740 225,130 9,051 10,341 5 (18,024) 1,488 6 160,851 5,361 1,510 951,029 853,170 7 (43,778) (52,803) 8 (77,602) (81,902) (4,964) (4,571) (4,115) (4,525) (26,751) (1,401) (5,117) (5,513) (33,209) (22,891) (896) (1,175) 10 (277,272) (76,285) 11 (15,439) (19,458) (489,143) (270,524) 83,814 75,215 545,700 657,861 12 (119,309) (115,331) 426,391 542,530 72
48,590 29 3,508 (2,898) (12,147) 3,508 33,545 429,899 576,075 13 0.17 0.27 73
14 117,368 120,092 3,988 4,617 15,704 15 1,808,594 1,902,034 16 636,221 24 807,994 17 2,486,748 3,196,960 18 90,394 19 223,511 20 2,752 18,993 21 92,651 74,708 22 331,128 348,087 5,757,321 6,525,223 23 1,383,059 1,172,808 24 524,661 485,225 25 10,800 951,400 17 5,087,312 2,985,472 18 43,408 19 20,479 191,145 314,999 77,277 58,864 26 535,739 387,577 7,853,401 6,376,824 13,610,722 12,902,047 27 2,588,250 2,588,250 27 2,181,790 2,215,637 28 688,876 688,876 28 718,772 718,772 29 (3,843) 29,449 2,869,098 2,906,556 9,042,943 9,147,540 74
51,664 44,974 31 912,545 1,204,744 964,209 1,249,718 32 1,178,000 328,000 61,785 37,046 31 1,725,248 1,482,253 97,958 178,863 3 4,048 33 540,576 474,579 3,603,570 2,504,789 4,567,779 3,754,507 13,610,722 12,902,047 75
27 27 28 28 29 2,588,250 2,215,637 688,876 718,772 29,449 2,906,556 9,147,540 9 2.2 (36,800) (16,082) (52,882) 2,588,250 2,215,637 688,876 718,772 (7,351) 2,890,474 9,094,658 426,391 426,391 3,508 3,508 3,508 426,391 429,899 30 (447,767) (447,767) (33,847) (33,847) 2,588,250 2,181,790 688,876 718,772 (3,843) 2,869,098 9,042,943 2,000,000 616,289 608,527 638,423 51,223 2,426,662 6,341,124 542,530 542,530 33,545 33,545 33,545 542,530 576,075 30 (254,212) (254,212) 2,000,000 616,289 608,527 638,423 84,768 2,714,980 6,662,987 76
545,700 657,861 4,115 4,525 10 277,272 76,285 11 15,439 19,458 (9,051) (10,341) 26,751 1,401 6 (160,851) (83,814) (75,215) 31,698 12,472 (1,409) 647,259 685,037 (202,158) (102,700) (1,671,000) (937,751) (196,299) 62,608 (63,544) 940,600 (204,409) 6,212 (28,733) 13,049 1,208,410 (266,974) 423,555 (137,251) (129,311) (404,225) 294,244 77
29,372 299,632 226,659 (16,465) (812) (414,302) (18,500) 239,566 (133,982) (268,000) (200,000) 1,118,000 (28,222) (12,473) 30 (451,815) 369,963 (212,473) 4,947 (169) 210,251 (52,380) 1,172,808 274,486 23 1,383,059 222,106 333,328 209,131 84,238 106,406 78
1. 2,000,000,000 1 2,588,250,000 00606003 34 2. 2.1 34 79
2. 2.1 2.1.1 2 9 15 28 40 22 9 9 9 9 9 7 9 9 7 9 2.2. 939 80
2. 2.1 2.1.1 a 39 9 1,172,808 1,172,808 485,225 692,773 197 1,178,195 951,400 951,400 6,182,432 (13,068) 6,169,364 189,110 182 189,292 243,990 (243,990) 1,902,034 (19,406) 1,882,628 636,221 (636,221) 1,109,527 (1,672) (42,262) 1,065,593 12,683,637 (19,209) (55,148) 12,609,280 74,708 (488) 11,061 85,281 143,702 143,702 218,410 (488) 11,061 228,983 12,902,047 (19,697) (44,087) 12,838,263 81
2. 2.1 2.1.1 a 2,686,997 (10,902) 2,676,095 1,067,510 1,067,510 3,754,507 (10,902) 3,743,605 29,449 (36,800) (7,351) 2,906,556 36,800 (19,697) (33,185) 2,890,474 6,211,535 6,211,535 9,147,540 (19,697) (33,185) 9,094,658 12,902,047 (19,697) (44,087) 12,838,263 82
2. 2.1 2.1.1 b 39 9 9 39 39 9 39 9 1,172,808 1,172,808 39 9 951,400 951,400 39 6,182,432 (13,068) 9 6,169,364 83
2. 2.1 2.1.1 b 39 9 39 9 39 243,990 9 (C) (189,110) 9 (A) (54,880) 9 39 (C) 189,110 182 9 189,292 39 1,109,527 9 (1,672) (42,262) 9 1,065,593 84
2. 2.1 2.1.1 b 39 9 39 9 9,660,157 (56,552) (55,148) 9,548,457 39 485,225 (A) 56,552 197 (B) 636,221 9 1,178,195 485,225 692,773 197 1,178,195 636,221 9 (B) (636,221) 9 636,221 (636,221) 85
2. 2.1 2.1.1 b 39 9 52,882 36,800 9 (A) 9 54,880 (B) 9 113,161 (C) 39 9 86
2. 2.1 2.1.1 c 39 9 39 9 39 37 9 398,760 13,068 411,828 15,187 (182) 15,005 16,306 (16,306) 3,129 42,262 45,391 418,195 (1,119) 55,148 472,224 87
2. 2.1 2.1.2 23 3 2015 2017 11 12 23 17 16 9 10 28 16 17 16 1,78335 16 88
2. 2.1 2.1.2 16 1617 9 9 9 9 16 89
2. 2.2 2.2.1 (a) (b) 90
2. 2.2 2.2.1 (ECL) (a) (b) 91
2. 2.2 2.2.1 2.2.1.1 (i) 9 (i) (ii) 92
2. 2.2 2.2.1 2.2.1.1 (i) 93
2. 2.2 2.2.1 2.2.1.1 (i) 94
2. 2.2 2.2.1 2.2.1.1 (i) 95
2. 2.2 2.2.1 2.2.1.1 (i) (ii) 96
2. 2.2 2.2.1 2.2.1.1 (iii) 97
2. 2.2 2.2.1 2.2.1.1 (iii) (iv) (i) (ii) (i) (ii) (iii) 98
2. 2.2 2.2.1 2.2.1.1 (iv) (a) (b) 99
2. 2.2 2.2.1 2.2.1.2 (i) 100
2. 2.2 2.2.1 2.2.1.2 (ii) 10% 101
2. 2.2 2.2.2 2.3.1 15 2.3.1) 102
2. 2.3 2.3.1 39.1 103
3 439,350 610,918 2,700 3,783 442,050 614,701 4 3,612 945 326,248 204,320 7,992 7,204 10,281 11,839 3,607 822 351,740 225,130 11,522 3,349 104
5 5,688 (23,712) 79 1,409 (18,024) 1,488 6 (i) 155,357 (ii) 5,494 160,851 (i) 199,000 155,357 (ii) 33,39413.95% 5,494 105
7. 31,698 12,472 (i) 12,080 40,331 43,778 52,803 (i) 34 8. 62,301 71,845 2,847 2,396 1,961 1,989 180 2,394 10,313 3,278 77,602 81,902 106
9. (a) (i) (ii) 300 728 17 1,045 50 50 50 50 50 50 840 983 17 1,840 187 191 17 395 206 177 17 400 150 1,533 2,079 68 3,830 (i) (ii) 107
9. (a) 48 48 277 868 16 1,161 (i) (ii) 50 50 50 50 50 50 783 832 16 1,631 186 314 16 516 186 314 16 516 (iii) (iv) 150 1,432 2,376 64 4,022 (i) (ii) (iii) (iv) 108
9. (b) 5,086 7,155 10,241 13,338 86 79 15,413 20,572 500,0011,000,000 1,000,0011,500,000 1,500,0012,000,000 3 2,000,0012,500,000 1 1 2,500,0013,000,000 1 3,000,0013,500,000 3,500,0014,000,000 4,000,0014,500,000 1 4,500,0015,000,000 1 5,000,0015,500,000 5,500,0016,000,000 6,000,000 1 1 5 5 109
10. 254,392 72,318 4,791 3,967 11,624 5,198 1,267 277,272 76,285 11. 19,458 15,439 15,439 19,458 110
12. 126,678 141,461 21 (7,369) (26,130) 119,309 115,331 25% 545,700 657,861 25% 136,425 164,465 (i) (31,829) (58,021) (ii) 14,713 8,887 119,309 115,331 (i) (ii) 111
13. (a) 426,391 542,530 2,588,250 2,000,000 0.17 0.27 (b) 112
14. 138,374 3,847 10,809 2,328 155,358 1,037 206 1,243 - - (1,022) - (1,022) 138,374 3,847 10,824 2,534 155,579 (24,864) (3,097) (6,797) (508) (35,266) (2,869) (155) (811) (102) (3,937) 992 992 (27,733) (3,252) (6,616) (610) (38,211) 110,641 595 4,208 1,924 117,368 138,374 3,847 8,965 852 152,038 1,844 1,476 3,320 138,374 3,847 10,809 2,328 155,358 (19,124) (2,727) (5,228) (443) (27,522) (5,740) (370) (1,569) (65) (7,744) (24,864) (3,097) (6,797) (508) (35,266) 113,510 750 4,012 1,820 120,092 113
15. (a) (i) 506,983 473,176 (ii) 120,265 139,152 (iii) 93,601 105,642 (iv) 170,923 169,887 (viii) 18,981 26,157 (v) 210,175 211,147 1,120,928 1,125,161 1,120,928 1,125,161 (vi) 593,066 618,730 (vii) 52,100 80,000 (viii) 42,500 78,143 687,666 776,873 687,666 776,873 1,808,594 1,902,034 114
15. (b) (i) 16.68% (ii) 3.42% (iii) 45.00% (iv) 10.71% (v) 9.85% (vi) 4.95% (vii) 26.05% 16.68% 3.42% 10.71% 9.85% 4.95% 115
15. (b) (i) 3,556,474 3,460,735 753,897 720,294 4,310,371 4,181,029 (708,398) (1,014,238) (561,596) (329,152) (1,269,994) (1,343,390) 3,040,377 2,837,639 1,185,347 1,118,824 462,144 445,015 350,305 336,594 2,433 (1,649) 352,738 334,945 25,013 55,028 116
15. (b) (i) 2,837,639 2,458,644 350,305 714,978 (150,000) (330,000) 2,433 (5,983) 3,040,377 2,837,639 16.68% 16.68% 506,983 473,176 117
15. (b) (ii) 44,321,750 45,317,441 (40,805,226) (41,841,237) 3,516,524 3,476,204 692,527 538,070 292,938 216,754 242,938 183,754 60,341 (20,517) 303,279 163,237 118
15. (b) (ii) 3,251,204 3,327,428 9 (263,019) 242,938 67,284 60,341 (143,515) 225,060 7 3,516,524 3,251,204 3.42% 4.28% 120,265 139,152 225 4.28% 3.42% 119
15. (b) ( ) 288,904 240,186 222,578 212,396 511,482 452,582 (27,143) (139,058) (276,337) (78,763) (303,480) (217,821) 208,002 234,761 27,720 39,024 (18,458) (4,184) (26,759) (4,340) (26,759) (4,340) 120
15. (b) ( ) 234,761 256,303 (26,759) (23,203) 1,661 208,002 234,761 45.00% 45.00% 93,601 105,642 121
15. (b) ( ) 5,198,565 3,571,166 2,362,881 1,964,553 7,561,446 5,535,719 (5,966,167) (4,969,430) (5,966,167) (4,969,430) 1,595,279 566,289 234,008 91,116 91,491 34,310 71,752 25,946 71,752 25,946 122
15. (b) ( ) 566,289 506,679 71,752 59,610 957,239 1,595,279 566,289 10.71% 30.00% 170,923 169,887 900 30% 10.71% 123
15. (b) (v) 2,253,151 1,948,509 1,672,445 1,879,981 3,925,596 3,828,490 (2,015,570) (1,912,059) (5,214) (1,162) (2,020,784) (1,913,221) 1,904,812 1,915,269 839,983 829,025 (21,526) 16,186 (21,000) 15,992 10,544 41,726 (10,456) 57,718 124
15. (b) (v) 1,915,268 1,950,244 52,213 (21,000) 25,672 (580) 1,374 10,544 (60,647) 1,904,812 1,915,269 53,007 53,587 9.85% 9.85% 210,175 211,147 27,771 27,771 212.34 125
15. (b) (vi) 23,604,235 16,390,978 15,674,813 18,312,318 39,279,048 34,703,296 (9,148,252) (9,016,299) (18,683,498) (13,879,501) (27,831,750) (22,895,800) 11,447,298 11,807,496 C 8,042,571 8,397,252 936,492 545,604 413,424 260,438 269,243 180,780 C 205,509 111,380 16,501 269,243 197,281 30,922 126
15. (b) (vi) C 8,042,571 8,397,252 C 7.24% 7.24% 581,961 607,625 11,105 11,105 593,066 618,730 C 8,397,252 7,838,579 9 (76,490) C 205,509 558,673 (483,700) C 8,042,571 8,397,252 7.24% 7.24% 581,961 607,625 11,105 11,105 593,066 618,730 127
15. (b) (vi) C AB C C (vii) 10,782 90,734 204,556 99,946 215,338 190,680 (5,226) (76) (11,055) (11,700) (16,281) (11,776) 199,057 178,904 128
15. (b) (vii) 669 922 153 (922) 153 (922) 153 (922) 178,904 178,977 153 (73) 20,000 199,057 178,904 26.05% 40.00% 52,100 80,000 33,394 13.95% 5,494 129
15. (b) (viii) 104,300 90,869 9 (2,613) 18,500 6(i) (43,643) 3,437 (4,351) (718) 61,481 104,300 16. (i) 5,431 (ii) 113,161 276,832 (iii) 167,729 (iv) 68,626 4,442 636,221 130
16. (i) 3,799 (ii) (iii) (iv) [2014]50 [2015]32 1% 1% 5% 131
16. 2,670 8,787 11,457 11,416 17,120 28,536 (2,670) (8,787) (11,457) 11,416 17,120 28,536 (i) 17. a 8,252,190 6,581,191 (678,130) (114,726) (284,033) 7,574,060 6,182,432 2,486,748 3,196,960 5,087,312 2,985,472 7,574,060 6,182,432 132
17. b 118,331 15,904 277,593 411,828 36,516 322 217,554 254,392 506 11,404 11,910 155,353 16,226 506,551 678,130 66,716 144,740 48,010 139,293 114,726 284,033 133
18. a (i) 141,688 (7,886) 133,802 90,394 43,408 133,802 i b 1,813 1,788 11,404 15,005 780 (2) 4,013 4,791 (506) (11,404) (11,910) 2,087 1,786 4,013 7,886 134
19. (a) (i) 260,296 (4,902) (11,404) 243,990 223,511 20,479 243,990 (i) (b) 3,687 1,215 11,404 4,902 11,404 135
20. 15,849 2,752 3,144 2,752 18,993 21. 9 67,435 11,062 52,269 130,766 20,506 7,857 28,363 544 44 588 88,485 11,062 60,170 159,717 2,665 (10,842) 3,560 (4,617) (16,442) 10,354 6,088 (62,449) (62,449) (13,777) (488) (52,801) (67,066) 74,708 10,574 7,369 92,651 136
21. 21,912 45,523 67,435 17,736 2,770 20,506 396 148 544 40,044 48,441 88,485 (139) 2,804 2,665 (21,420) 4,978 (16,422) (21,559) 2,804 4,978 (13,777) 18,485 51,245 4,978 74,708 22. 55,917 71,357 (i) 275,211 276,730 331,128 348,087 (i) 24 137
23. a 22 62 1,383,037 1,172,746 1,383,059 1,172,808 b 22 62 1,383,037 1,172,746 1,383,059 1,172,808 24. (i) 3,980 18,199 520,682 81,246 (ii) 151,597 278,905 323,280 106,185 30,000 (iii) 108,391 (iv) 162,915 32,500 1,332,655 485,225 807,994 524,661 485,225 1,332,655 485,225 138
24. (i) 2,376 (ii) (iii) [2014]50 [2015]32 1% 1% 5% (iv) 139
25. 10,800 951,400 26. (i) 448,157 361,230 1,349 3,482 25,013 302 60,918 22,865 68,673 25,994 (3,129) (7,755) 535,739 387,577 (i) 24 140
27. 1 1 588,250,000 1 (i) 2,588,250 2,588,250 2,588,250 2,588,250 (i) 4.56 3.87588,250,000 H 1 1,688,278 88,930 141
27. 2,181,790 2,215,637 28. (i) (ii) 688,876 718,772 688,876 718,772 608,527 638,423 80,349 80,349 688,876 718,772 142
28. (i) 10%50% 25% (ii) [2012] 20 1.5% [2007] 2 49 5% 20% 143
29. 45,891 (16,442) 29,449 9 (53,242) 16,442 (36,800) (7,351) (7,351) 3,508 3,508 (3,843) (3,843) 72,643 (21,420) 51,223 (6,453) 1,614 (4,839) (6,838) (6,838) (13,461) 3,364 (10,097) 45,891 (16,442) 29,449 144
30. 447,767 254,212 10% (i) (ii) 31. 32. 1,178,000 328,000 145
33. (i) 227,452 227,452 (ii) 133,838 133,582 (iii) 92,349 39,372 37,633 15,198 44,494 32,367 31,418 540,576 474,579 (i) (ii) (iii) (2017) 56 3% 146
34. (a) (i) 216,447 256,326 191,145 314,999 (ii) 147
34. (a) (ii) 520,682 520,682 1 106,185 106,185 459,005 151,597 151,597 1 108,391 108,391 1 133,794 133,794 1,190,000 81,246 81,246 1 30,000 30,000 40,000 276,832 276,832 1 167,729 167,729 1 68,626 68,626 1 243,990 243,990 2,743,000 1 148
34. (b) 50 458,560,389 6,957,568 1,167,274274,078 479,311184,398 149
35. (a) 1,940 1,545 (b) 1 993 594 1 5 790 417 1,783 1,011 (c) 34 18 18 150
36. 51.95% 33.54% 36(d) (a) 34(b) 50 45 18 26 2,509,223 3,866,833 5,044 5,435 151
36. (b) (i) 31 10 10 199,299 135,795 7 (40,606) (895) (291) (9) 152
36. (b) (ii) 34 48 3,628,347 4,482,205 9,251,643 8,272,676 40,754 72,854 153
36. (c) (i) 15 26 8,427,624 13,067,794 8,427,624 13,067,794 8,209 8,949 154
36. (d) (i) 3,684 3,052 173 156 332 383 4,189 3,591 5,996 15,129 155
36. (d) (ii) 13,204 15,868 7,311,816 8,752,167 3,479 23,764 156
36. (e) (i) (i) 600,000 (ii) 568,506 1,207 1,163 128 4,248 3,916 34 204 2,774 2,940 598 69 115 157
36. (e) (i) (i) 600,000 600,000 (ii) 568,506 568,506 100,164 9,530 109,694 (f) 158
37. (a) 442,050 442,050 351,413 327 351,740 9,051 9,051 (18,024) (18,024) 160,851 160,851 348 5,013 5,361 503,639 447,390 951,029 (43,778) (43,778) (3,595) (74,007) (77,602) (365) (4,599) (4,964) (303) (3,812) (4,115) (26,751) (26,751) (639) (4,478) (5,117) (1,580) (31,629) (33,209) (896) (896) (277,272) (277,272) (15,439) (15,439) (370,618) (118,525) (489,143) 83,814 83,814 216,835 328,865 545,700 12,288,552 1,227,848 94,322 13,610,722 4,496,040 39,372 32,367 4,567,779 159
37. (a) 614,701 614,701 224,914 216 225,130 10,341 10,341 1,488 1,488 549 961 1,510 237,292 615,878 853,170 (52,803) (52,803) (1,663) (80,239) (81,902) (145) (4,426) (4,571) (143) (4,382) (4,525) (1,401) (1,401) (5,513) (5,513) (1,175) (1,175) (465) (22,426) (22,891) (76,285) (76,285) (19,458) (19,458) (153,538) (116,986) (270,524) 75,215 75,215 158,969 498,892 657,861 11,654,757 1,201,827 45,463 12,902,047 3,715,121 37,633 1,753 3,754,507 160
38. 10 8 2,070,600,000 4,658,850,000 39. 161
39. 39.1 39.1.1 162
39. 39.1 39.1.1 (PD) (EAD) (LGD) 9 39.1.2 39.1.2 9 39.1.2.1 39.1.2.2 163
39. 39.1 39.1.2 12 39.1.2.3 9 39.1.2.4 39.1.2.5 9 12 39.1.2.1 30 164
39. 39.1 39.1.2 39.1.2.1 165
39. 39.1 39.1.2 39.1.2.2 90 (PD) (EAD) (LGD) 166
39. 39.1 39.1.2 39.1.2.3 12 (PD) (EAD) (LGD) 12 12 12 1212 12 167
39. 39.1 39.1.2 39.1.2.3 12 39.1.2.4 39.1.2.4 168
39. 39.1 39.1.3 39.1.3.1 1,383,059 1,383,059 1,383,059 1,172,808 10,800 10,800 10,800 951,400 6,182,432 6,276,800 6,276,800 (155,353) 6,121,447 286,000 286,000 (16,226) 269,774 1,689,390 1,689,390 (506,551) 1,182,839 75,200 75,200 (2,087) 73,113 26,600 26,600 (1,786) 24,814 39,888 39,888 (4,013) 35,875 243,990 1,109,527 1,084,580 1,084,580 (8,276) 1,076,304 803 803 (73) 730 128,458 128,458 (70,278) 58,180 9,143,842 1,857,736 11,001,578 (764,643) 10,236,935 9,660,157 169
39. 39.1 39.1.3 39.1.3.2 1,332,655 485,225 39.2 39.2.1 39.2.2 170
39. 39.2 39.2.2 +1 13,327 4,852 1 (13,327) (4,852) +1 13,327 11,214 1 (13,327) (11,214) 39.2.3 10.19%16.46% 1,178 25.40% 328 8.73% 171
39. 39.2 39.2.3 39.2.4 H 39.3 32 1,178 328 172
39. 39.4 (a) 13 (b) 173
39. 39.4 (c) 1,604 2,376 3,980 520,682 520,682 151,597 151,597 162,915 162,915 106,185 106,185 278,905 278,905 108,391 108,391 522,286 2,376 807,993 1,332,655 18,199 18,199 81,246 81,246 32,500 32,500 30,000 30,000 223,280 100,000 323,280 1,632 3,799 5,431 276,832 276,832 113,161 113,161 167,729 167,729 68,626 68,626 4,442 4,442 631,189 3,799 486,458 1,121,446 174
39. 39.4 (c) (i) (ii) 175
39. 39.4 (c) (iii) 132,500 353,957 486,457 9 608,927 (353,957) 254,970 80,660 80,660 (30,902) (30,902) 16,808 16,808 807,993 807,993 45,329 45,329 50,000 561,164 611,164 112,500 142,145 254,645 (30,000) (113,403) (143,403) (212,341) (212,341) (3,516) (3,516) (20,092) (20,092) 132,500 353,957 486,457 28,050 28,050 176
39. 39.4 (c) (iii) 114,234 (i) (ii) 68.00% 76.03% 16.51 25.75 48,680 113,161 (i) 45.57% 59.17% (ii) 18.45 25.75 (i) (ii) 645,079 373,296 177
1.00 H 1.00 H H 178
571 179
(i) (ii) (iii) 180
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