未經審核 UNAUDITED 截止至止六個月 FOR THE 6 MONTHS ENDED 30 JUNE 2018
主要股東根據本行股東登記冊紀錄, 截至, 持有本行普通股股本百分之十或以上的股東如下 : 中國銀行何賢家族 List of shareholders with qualifying holdings: As at 30 June, 2018, the holding by the shareholders and which represents 10% or more of the ordinary shares were: Bank of China Limited The family of Ho Yin 主要機關 Corporate Information: 股東大會執行委員會 Members of the General Assembly 主席 : 何厚榮 Chairman: Ho Hao Veng 副主席 : 中國銀行 Vice-Chairman: Bank of China 秘書 : 蘇珏華 Secretary: So Kwok Wah 董事會董事長 : 何厚鏜副董事長 : 李光常務董事 : 何厚鏗周鵬徐繼昌董事 : 傅厚澤葉兆佳何敬麟歐陽耀光何敬民蔡秋生党鵬君何浩生 Board of Directors: Chairman: Vice-Chairman: Executive Directors: Directors: Ho Hao Tong Li Guang Howard H.H. Ho Zhou Peng Chui Kai Cheong Fu Hau Chak Ip Sio Kai Ho Kevin King Lun Au Ieong Iu Kong Ho King Man Justin Cai Qiusheng Dang Pengjun Ho, Carlos 監事會 主席 : 委員 : 容永恩 姜宜道 何秋平 Supervisory Committee Chairman: Iong Weng Ian Members: Jiang Yidao He Qiuping 公司秘書 : 蘇珏華 Company Secretary: So Kwok Wah 1
Balance Sheet As At 資產負債表於 Assets Gross assets Provisions and amortizations Net Asset 資產資產總額備用金, 折舊和減值資產淨額 Cash in hand 870,573 870,573 現金 Deposits with Monetary Authority of Macau 1,671,264 1,671,264 AMCM 存款 Receivables 應收賬項 Demand deposits with local financial institutions 56,130 56,130 在本地之其他信用機構活期存款 Demand deposits with foreign financial institutions 165,487 165,487 在外地之其他信用機構活期存款 Gold and silver 23,440 23,440 金, 銀 Other assets 1,320,695 1,320,695 其他流動資產 Loans and advances 87,648,496 11,236 87,637,260 放款 Applications of resources in local financial institutes 3,515,615 3,515,615 在本澳信用機構拆放 Call and fixed deposits with foreign financial institutions 6,688,767 6,688,767 在外地信用機構之通知及定期存款 Debt investment securities 26,267,162 136,429 26,130,733 股票, 債券及股權 Applications of resources consigned to the bank 承銷資金投資 Debtors 646,206 646,206 債務人 Other investments 158,910 158,910 其他投資 Long term investments 3,694,169 18,970 3,675,199 財務投資 Properties 4,223,879 4,223,879 不動產 Fixtures and equipment 712,724 607,682 105,042 設備 Deferred expenditure 遞延費用 Organization expenses 開辦費用 Construction in progress 未完成不動產 Other fixed assets 其他固定資產 Internal A/cs and A/cs pending regularization 962,607 962,607 內部及調整賬 TOTAL 138,626,124 774,317 137,851,807 總額 2
Balance Sheet As At 資產負債表於 Liabilities SUB-TOTAL TOTAL 負債 小結 總額 Demand deposits 28,997,160 活期存款 Call Deposits 97,250 通知存款 Fixed deposits 60,077,912 89,172,322 定期存款 Deposits of public sector 20,262,401 公共機構存款 Deposits of other local financial institutions 4,381,261 本地信用機構資金 Resources of other local entities 其他本地機構資金 Foreign currency loans 172,752 外幣借款 Debentures 1,998,200 債券借款 Creditors for resources consigned to the bank 承銷資金債權人 Cheques and payment orders 298,715 應付支票及票據 Creditors 202,346 債權人 Sundry Liabilities 402,144 7,455,418 各項負債 Internal A/cs and A/cs pending regularization 1,489,757 內部及調整賬 Sundry provisions 1,052,746 各項風險備用金 Capital 1,500,000 股本 Legal reserves 1,420,500 法定儲備 Reserve as per company articles 自定儲備 Other reserves 8,706,439 11,626,939 其他儲備 Retained profit brought forward 5,615,162 歷年營業結果 Profit and loss for the year 1,177,062 6,792,224 本年營業結果 TOTAL 總額 137,851,807 3
Operating Result for the 6 Months ended 截至止六個月營業結果演算 Profit and Loss Account 損益計算表 Mop 000 Debit Amount Credit Amount 借方金額貸方金額 Cost of credit operations 801,848 Income from credit operations 2,183,977 負債業務成本 資產業務收益 Personnel costs Income from banking services 91,528 人事費用 銀行服務收益 Directors and Fiscal Council expenses 2,285 Income from other banking services 157,256 董事及監察會開支 其他銀行業務收益 Staff salaries and allowances 262,288 Income from securities and equity investments 151,549 職員開支 證券及財務投資收益 Staff welfare expenses 10,656 Other banking income 68,060 固定職員褔利 其他銀行收益 Other personnel costs 12,202 Income from non-banking operations 811 其他人事費用 Third party supply 第三者作出之供應 非正常業務收益 7,783 Operating loss 營業損失 Third party services 58,655 第三者提供之勞務 Other bank costs 18,518 其他銀行費用 Taxation 1,634 稅項 Costs of non-banking operations 251 非正常業務費用 Depreciation 85,245 折舊撥款 Provisions 53,801 備用金之撥款 Operating Profit 1,338,015 營業利潤 TOTAL 2,653,181 TOTAL 2,653,181 總額 總額 4
Profit and Loss Account 損益計算表 Debit Amount Credit Amount 借方 金額 貸方 金額 Operating loss Operating profit 1,338,015 營業損失 營業利潤 Losses related to previous years 1,222 Profit related to previous years 14,456 歷年之損失 歷年之利潤 Exceptional losses 7 Exceptional profit 特別損失 特別利潤 Profit tax provision 174,180 Provision used 營業利潤之稅項撥款 備用金之使用 Profit after tax 1,177,062 Operating loss 營業結果 ( 盈餘 ) 營業結果 ( 虧損 ) TOTAL 1,352,471 TOTAL 1,352,471 總額 總額 5
現金流量表 Cash Flow Statement 截至止六個月 For the 6 months ended 經營業務之現金流量 除稅前經營現金之流出 支付稅項 附註 Note Cash flow from operating activities Operating cash outflow before taxation (a) (8,127,061) Tax paid (1,149) 經營業務之現金流出淨額 Net cash outflow from operating activities (8,128,210) ------------- 投資業務之現金流量 Cash flow from investing activities 收取股息 Dividends received 9,965 購入不動產 廠場和設備 Purchase of property, plant and (83,722) equipment 購買政府債券 Purchase of treasury bills (75,950,679) 贖回政府債券 Proceeds from redemption of treasury bills 75,960,000 購買存款證 Purchase of certificates of (46,921) deposit held 贖回存款證 Proceeds from redemption of 214,240 certificates of deposit held 購買有價證券 Purchase of investments in (9,439,588) securities 贖回有價證券 Proceeds from redemption of investments in securities 8,321,161 投資業務之現金流出淨額 Net cash outflow from investing activities (1,015,544) ------------- 融資業務之現金流量 Cash flow from financing activities 支付股息 Dividends paid (275,750) 融資業務之現金流出淨額 Net cash outflow from financing activities (275,750) -------------- 現金及等同現金項目之增加 於一月一日之現金及等同現金項目 於六月三十日之現金及等同現金項目 Net increase in cash and cash equivalents (9,419,504) Cash and cash equivalents at 1 January 20,829,034 Cash and cash equivalents at 30 June (b) 11,409,530 6
現金流量表附註 Notes to Cash Flow Statement 截至止六個月 For the 6 months ended (a) 除稅前溢利與除稅前經營現金之流出對賬 : (a) Reconciliation of profit before taxation to operating cash outflow before taxation: 除稅前溢利 Profit before taxation 1,351,243 處置不動產 廠場 設備淨收益 Net gain from disposal of property, plant and equipment 7 各項準備金支取 Charge from provisions 30,940 不動產 廠場和設備折舊 Depreciation on property, plant and equipment 85,245 投資之折讓 / 溢價的攤銷 Amortisation of discount / premium on investments (244) 證券投資之未實現虧損 Unrealised loss of investments in securities 21,908 債券投資減值撥回 Write back of provision loss in debt securities (13,485) 股息收入 Dividend income (9,965) 存放於澳門金融管理局之減少 Decrease in deposits with AMCM 144,795 原到期日超過三個月之銀行及其他 金融機構存款之減少 銀行及其他金融機構存款之减少 Decrease in placements with banks and other financial institutions with original maturity over three months 154,221 Decrease in deposits and balances of banks and other financial institutions (2,251,758) 貸款及其他賬項之增加 Increase in advances and other accounts (2,290,950) 其他資產之增加 Increase in other assets (552,750) 客戶存款之減少 Decrease in deposits from customers (4,997,625) 其他負債之增加 Increase in other liabilities 232,904 外匯差額 Exchange difference (31,548) 除稅前經營現金之流出 Operating cash outflow before taxation (8,127,062) (b) 現金及等同現金項目結存分析 : (b) Analysis of balances of cash and cash equivalents: 庫存現金 Cash 893,994 即期及短期通知結餘 Money at call and short notice 221,617 原到期日在三個月內之銀行及其他 金融機構存款 原到期日在三個月內之政府債券 存放澳門金融管理局之超出最低要求存款額 Placements with banks and other financial institutions with original maturity within three months 7,024,356 Treasury bills with original maturity within three months 3,109,615 Deposits with AMCM in excess of minimum statutory requirement 159,948 11,409,530 7
信用風險 a. 按澳門金融管理局分類為非銀行客戶放款逾 期分類情況 Credit Risk a. Classification of past due loans and advances portfolio to non-bank customers with the rules of AMCM 逾期大於 3 個月及少於或等 於 6 個月 逾期大於 6 個月及少於或等 於 12 個月 逾期大於 12 個月 Loans past due for more than 3 months but less than or equal to 6 months Loans past due for more than 6 months but less than or equal to 12 months Loans past due for more than 12 months 貸款及墊款 Loans and advances 佔貸款總額百份比 Percentage 2,698 0.003% 6,304 0.007% 44,722 0.051% 總額 Total 53,724 0.061% 貸款逾期大於 3 個月的抵押 品現值 特別準備金 Collateral value of loans past due for more than 3 months Specific provisions 135,042 11,236 註 : 截至 2018 年 6 月 30 日, 本行並沒有任何逾期之同業貸款及墊款 貿易融資票據及存放銀行同業及其他金融機構存款 Remark: As of 30th June 2018, the bank has no past due loans and advances to banks, trade bills and placements with banks and other financial institutions. 8
信用風險 ( 續 ) Credit Risk (Continued) b. 按地區劃分的放款分佈 b. Loans by geographical areas 下表是基於風險轉換的原則, 授信地區分類首選 The tables below are compiled in accordance with the 為最終風險承擔者的經營地, 次選為借款人的經 concept of risk transfer. Loans are classified in the 營地, 然後為借款人的註冊成立地 order of the ultimate risk holder s place of business, the borrower s place of business and the country of registration. 按授信金額大於或等於 10% 地區分佈 Distribution of loans by region over or equal 10% of total loans: 放款及墊款逾期大於三個月貸款金額特別準備 Loan and advances Loans past due for more than 3 moths Specific Provisions 授信地區分佈 Region 澳門 Macau 61,841,365 53,724 11,236 中國內地 Mainland China 13,529,293 香港 Hong Kong 11,894,519 9
地區分佈 信用風險 ( 續 ) c. 根據放款及放款承諾餘額 拆放同業 證券投 資餘額及衍生工具投資餘額 ( 名義數額 ) 佔該類 風險 10% 或以上的地區, 再按以下對象劃分之分 析 Region Credit Risk (Continued) c. Loans and commitments, placements with banks, securities investments and financial derivatives (at notional amount) classified by geographical areas over or equal to 10% of the respective credit exposures. 放款及放款承諾拆放同業及證券投資衍生工具投資特別準備 Placements with Loans and Financial Specific banks and securities commitment derivatives Provisions investments 澳門 Macau 74,595,348 - - 11,236 其中 : Of which: - 銀行同業 - Other credit institutions - - - - 政府 公營機構 - Public sector 324,091 - - - 公司企業 法團 - Corporations/Legal Entities 37,294,450 - - - 個人 - Individuals 36,976,807 - - 香港 Hong Kong 13,373,723-3,737,163 - 其中 : Of which: - 銀行同業 - Other credit institutions - - 3,737,163 - 政府 公營機構 - Public sector - - - - 公司企業 法團 - Corporations/Legal Entities 12,886,348 - - - 個人 - Individuals 487,375 - - 中國內地 Mainland China 15,379,339 22,568,800-49,413 其中 : Of which: - 銀行同業 - Other credit institutions - 7,089,612 - - 政府 公營機構 - Public sector - - - - 公司企業 法團 - Corporations/Legal Entities 15,218,539 15,479,188 - - 個人 - Individuals 160,800 - - 澳洲 Australia - - 646,704 749 其中 : Of which: - 銀行同業 - Other credit institutions - - 646,704 - 政府 公營機構 - Public sector - - - - 公司企業 法團 - Corporations/Legal Entities - - - - 個人 - Individuals - - - 10
信用風險 ( 續 ) Credit Risk (Continued) d. 按行業劃分的放款分佈情況 d. Loans by industries 放款及墊款逾期大於三個月貸特別準備款金額 Loans past due Loan and Specific for more than 3 Advances months Provisions 製造工業 Manufacturing industries 2,407,417 - - 電力 氣體燃料 及水 建築及公共工 程 批發及零售貿 易 酒樓 餐廳及酒 店及有關行業 運輸 貨倉及通 訊 個人按揭貸款 Electricity, gas and water 785,229 - - Construction and public works 4,162,380 607 486 Wholesale and retail trade 4,862,406 5 5 Restaurants, hotels and similar activities Transport, warehouse and communications Individuals for house purchases 1,960,743 - - 185,278 - - 11,511,103 14,349 10,441 其他個人貸款 Individuals for other purpose 21,088,028 38,157 - 其他行業 Other industries 40,685,912 606 304 總額 Total 87,648,496 53,724 11,236 11
信用風險 ( 續 ) e. 資產負債根據結算日至合約到期日止之間尚 餘期限劃分的期限分析表 Credit Risk (Continued) e. Analysis of assets and liabilities by remaining maturity: 活期 On demand 1 個月內 Within 1 month 1 個月至 3 個月 1 months to 3 months 3 個月至 1 年 3 months to 1 year 1 年至 3 年 3 年以上總額 1 year to 3 years Over 3 years Total 資產 Assets 現金類 Cash 894,013 - - - - - 894,013 存放同業 Balances with banks 221,617 431,194 70,410 - - - 723,221 拆放同業 存放於金管局及持 有之政府債券 貸款及其他賬項 持有之存款證 Placements with banks Deposits with AMCM and Treasury bills Advances and other accounts Certificate of deposits held - 6,490,163 103,000 - - - 6,593,163 1,671,264 3,109,615 - - - - 4,780,879 20,851 1,412,677 4,655,509 18,629,424 23,083,192 39,846,843 87,648,496 - - 37,100 121,810 - - 158,910 其他證券 Other securities 2,188,305 1,277,112 2,034,214 4,551,136 8,733,887 10,882,733 29,667,387 負債 Liabilities 銀行及其他金融機 構之存款 客戶往來 儲蓄 定 期及通知存款 Deposits and balances of banks and financial institutions Current, fixed, savings, time and call deposits 30,406 197,281 497,206 3,016,739 812,380-4,554,012 29,075,403 19,900,851 21,061,498 18,217,175 367,580-88,622,507 附属公司存款 公共機構存款 Deposits from subsidiaries Deposits from public sector entities 19,007 261,177 254,181 15,450 - - 549,815 7,383 2,388,572 1,044,302 16,822,144 - - 20,262,401 保証金存款 Guarantee deposits 16,931 - - - - - 16,931 後償負債 Subordinated liabilities - 1,998,200 - - - - 1,998,200 12
利率風險 Interest Rate Risk 本行每月進行相關利率風險計量, 並每季向澳門 金融管理局彙報 只有超過 5% 銀行資產或者負 債的幣別要求報告 Interest rate risk is monthly measured and submitted to Monetary Authority of Macao quarterly. Only currency that accounts for more than 5% of either banking book assets or liabilities is required to be reported. 下表根據澳門金融管理局所頒佈之<利率風險管理指引>, 顯示本行主要幣別在不同時段對本銀行經濟價值的淨影響, 以假設二百個基點的平行式波動再乘以特定的權數 The following table demonstrates, in accordance the Guideline of Management of Interest Rate Risk issued by AMCM, the net impact to the economic value of the Bank with an assumed parallel shift of 200 basis points throughout different time spectrum multiplied by different weighting factors for different currencies. 貨幣 Currencies 澳門元 MOP 216,495 港元 HKD (223,325) 美元 USD 905,484 經濟價值對自有資金的影響 Impact on economic value as % of own funds 5.03% 13
市場風險 Market Risk a. 外匯風險 a.exchange Rate Risk 以下為本銀行於結算日之外匯風險分析 : 貨幣 Currencies The following is an analysis of the Bank s foreign currency at the balance sheet date: 已包括即期及遠期期權合約的淨持倉長盤或 ( 短盤 ) Net spot position (including the net spot position and the net forward position) 澳洲元 Austra lian dolla r (AU D) 11,135 加拿大元 Cana dia n dollar (CAD) (660) 人民幣 Chinese yuan (CNY) 376,984 歐元 Eur o (EUR) 30,238 港元 Hong Kong dollar (HKD) (19,852,131) 日圓 Japanese yen (JP Y) (670) 新西蘭元 New Zealand dollar (NZD) (2,340) 英鎊 British pound (GBP) (1,115) 新加坡元 Singap or e dollar (SGD) 449 瑞士法郎 Swiss Franc (CHF) (130) 美元 Unit ed Sta tes dollar (U SD) 35,335,485 以上未列出的貨幣 Other curr encies 34,770 黃金 Gold (16,563) 14
市場風險 ( 續 ) Market Risk(Continued) a. 外匯風險 ( 續 ) a.exchange Rate Risk (Continued) 下表為本銀行按貨幣分類並高於或等於外匯持倉 淨額 10% 之分析如下 : The following is an analysis of the Bank s foreign currency at the balance sheet date: 期貨買入 期貨買出 Forward foreign assets purchases Forward foreign assets sales 即期遠期即期遠期 Spot Forward Spot Forward 港元 HKD - 411,330 56,578 4,414,098 美元 USD 100,965 4,741,245 104,440 2,384,722 b. 市場風險 b. Market Risk 資本要求 Capital requirements 債券及與債券相關的衍生工具的特定風險債券 與債券相關的衍生工具及利率風險的一般市場風險 Specific Risk of Debt Securities and Debt Derivatives General Market Risk of Debt Securities, Debt Derivatives and Interest Rate Exposures - - 股權風險 Equity Exposures 9,771 外匯風險 Foreign Exchange Exposures 37,611 商品風險 Commodities Exposures - 15
流動資金風險 a. 截至 2018 年 6 月 30 日止六個月流動現金平均數 據 ( 本澳口徑 ): Liquidity Risk a. Average weekly liquidity for the 6 months ended (Position of Macau office only): 持有流動現金之最低要求 Minimum requirement on cash on hand 2,249,952 庫存現金及存放於澳門金融管理 局之週平均活期存款 流動現金淨額 Average weekly cash on hand and deposits with AMCM Net liquidity position 2,763,353 513,401 本銀行的流動現金充裕 2018 上半年平均持有之 流動現金 ( 按每週平均申報 ) 均高於法定標準 The Bank has maintained a sound liquidity position. The average weekly liquidity positions in the first half year of 2018 was above the statutory minimum requirement on cash on hand stipulated by the AMCM. b. 流動資金比率 ( 本澳口徑 ) b. Liquidity Ratio (Position of Macau office only) 截至 2018 年 6 月 30 日止六個月平均流動資金比率數 據 : Average liquidity ratio for the 6 months ended : 平均一個月流動資金比率 Average one-month liquidity ratio 34.11% 平均三個月流動資金比率 Average three-month liquidity ratio 37.00% c. 截至 2018 年 6 月 30 日止六個月平均抵償資產數 據 : c. Average solvency assets for the 6 months ended : 抵償資產 Solvency assets 46,616,678 基本負債 Underlying liabilities 111,592,205 抵償資產對基本負債比率 Ratio of solvency assets to underlying liabilities 41.77% 根據澳門金融管理局之法例, 抵償資產不應低於基本負債數值之 30%,2018 年上半年平均值為 41.77%, 足見本銀行的抵償能力處於充裕水平及符合監管當局之要求 According to the AMCM s guideline, solvency assets should not be less than 30% of the underlying liabilities. In first half year of 2018, the average ratios of solvency assets to underlying liabilities was 41.77%, which was well above the statutory minimum requirements. 16
資本之組成及各資本充足比率 Capital Structure and Capital Adequacy Ratio a. 資本基礎成份 a. The composition of own funds after deduction 用於計算 2018 年 6 月 30 日之資本充足比率及已匯報金管局之綜合資本基礎分析如下, 自有資金是按 第 012/93-AMCM 號通告 內規定合計組成, 自有資金之組成部份已於下表列示 : The composition of own funds is formulated with respect to the AMCM guidelines as stipulated in the <Notice No. 012/93-AMCM>. This is in turn being used to calculate the capital adequacy ratios as at 30 June 2018. 基本自有資金 Core Capital 股本 Paid-up Capital 1,500,000 資本溢價 Share Premium 4,700,000 法定儲備金及其他準備金 Legal, statutory and other reserves 2,651,400 保留盈餘 Retained Earnings 5,615,162 基本自有資金小計 Total Core Capital 14,466,562 補充自有資金 Supplementary Capital 3,550,178 扣減項目 Deduction 137,736 扣減後之自有資金 Own Funds after Deduction 17,879,004 b. 資本充足比率 b. Capital adequacy ratios 本行按照澳門金融管理局規定計算資產項目或資產負債表外項目之加權數值, 用以計算資本充足率 計算比率是根據澳門金融管理局 第 011/2015-AMCM 號通告 計算, 當中包含信貸風險 市場風險及營運風險 The Bank follows the AMCM guidelines to classify both on and off-balance sheet asssets to the respective risk categories. Risk weightings are then assigned to reflect individual asset s risk level. Ratios computation follows AMCM guidelines <<Notice No. 011/2015-AMCM> inclusive of credit risk, market risk and operational risk exposure. 資本充足比率 Capital adequacy ratio 16.39% 17
關係人交易 Related party transactions 截至止六個月 For the 6 months ended MOP'000 利息收入 Interest income 49,358 利息支出 Interest expense 98,864 其他營業收入 Other operating income 41,763 其他營業支出 Other operating expense 9,064 結存項目 : Amounts due from: 同業往來 Placements with banks 3,482,077 客戶貸款 Loans and advances to customers 380,181 其他資產 Other assets 1,390,015 結欠項目 : Amounts due to: 同業存款 Deposits and balances of banks 3,936,279 客戶存款 Deposits from customers 1,320,828 其他負債 Other liabilities 1,485,359 18
除金融衍生工具以外的表外風險暴露 Off-balance sheet exposures other than derivatives transactions 直接信貸代替 Direct credit substitutes 1,330,274 交易有關之或然債務 Transaction-related contingencies 1,664 貿易有關之或然債務 Trade-related contingencies 33,545 其他承擔 Other commitments 16,347,704 金融衍生工具本行使用的金融衍生工具包括外匯 黃金遠期合約 外匯掉期合約 外匯期權合約及股票期權合約, 主要用以對沖營運及投資活動中產生的風險 Financial derivatives Derivatives including foreign exchange/gold forward contracts, foreign exchange swap contracts, foreign exchange option contracts and stock option contracts are used primarily to hedge the Bank s exposure to the risks arising from operational and investment activities. a. 金融衍生工具之合約價值 a. Contractual amount of derivatives 利率合同 Interest rate contracts 96,003 外匯及黃金合同 Foreign exchange and gold contracts 4,447,376 其它合同 Other contracts 402,730 19
金融衍生工具 ( 續 ) Financial derivatives(continued) b. 金融衍生工具之信貸風險加權金額 b. Credit risk weighted amounts of derivatives 本行按照澳門金融管理局 第 011/2015-AMCM 號 通告 規定計算金融衍生工具之信貸風險加權金 Credit risk weighted amount of financial derivatives computation follows AMCM guidelines Notice No. 額 011/2015-AMCM 利率合同 Interest rate contracts 240 外匯及黃金合同 Foreign exchange and gold contracts 27,770 其它合同 Other contracts 20,136 - 完 - -END- 20