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ANNUAL REPORT 2015 年報

CONTENTS 目錄董事長報告 Chairman s Statement 簡介及品質政策 Profile and Quality Policy 財務圖表 Financial Charts 董事會 Board of Directors 董事會報告 Report of the Directors 核數師報告書 Independent Auditor s Report 損益表 Income Statement 資產負債表 Balance Sheet 權益變動表 Statement of Changes in Equity 現金流量表 Cash Flow Statement 財務報表附註 Notes to the Financial Statements 分行 Branches 1 3 4 5 6 7 8

董事長報告 Chairman s Statement 2015 年, 全球經濟復蘇艱難且分化加劇, 國內經濟緩慢探底, 下行壓力加大, 金融市場波動進一步加劇, 銀行業資產質量出現拐點, 互聯網金融的持續升溫給銀行業經營帶來巨大挑戰, 澳門經濟受博彩業收入急劇下滑影響進入深度調整期面對異常複雜的經營形勢和激烈的市場競爭, 澳門國際銀行 ( 以下簡稱本行 ) 在董事會的強有力領導下, 深化經營轉型, 加快改革創新, 堅守風險底線, 經過全行上下艱苦奮鬥和不懈努力, 各項工作多措並舉穩步推進, 各項業務保持健康發展, 取得了良好經營業績截至 2015 年底, 本行存款餘額為 MOP734.20 億元, 貸款餘額為 MOP713.11 億元, 較上年增幅分別為 29.95% 和 38.52%, 總資產達 MOP941.11 億元 ; 全年實現稅後利潤 MOP6.63 億元, 較上年增長 19.84%, 資本回報率達到 22.34%; 年末不良貸款率為 0.18%, 資產質量繼續保持優良水準, 較好地實現了規模質量和效益的協調發展報告期內, 本行加快推進結構優化和業務轉型, 積極打造盈利增長新引擎, 全面強化資產質量管控, 有效提升人力資本效益以成功增資擴股為契機, 在股權結構本土化和優化資本補充機制方面取得可喜突破, 資本實現倍增為未來發展奠定堅實基礎同時, 新核心系統成功上線, 網點運營效率和服務質量得到持續改善 ; 網銀與手機銀行服務正式開通, 成功開啟本行電子金融服務的新紀元 ; 新設一個分行網點和若干個 24 小時自助銀行中心, 進一步提升本行的綜合競爭力 ; 銀聯三幣信用卡正式發行, 再次引領跨境支付的新體驗上述成績的取得, 得益於澳門特區政府金融管理局廣大客戶和投資者金融界同仁和社會各界人士的長期信任和鼎力支持在此, 本人謹代表董事會向關心支持及推動本行快速發展的各界人士表示最誠摯的感謝 2016 年, 內外部經濟環境依然複雜嚴峻, 本行將努力抓住國家十三五規劃開局之年改革發展的重大契機, 發揮澳門一個平台, 一個中心的區域平台優勢, 秉持穩健經營的理念, 以利潤為中心轉型為主線創新為動力, 堅持從嚴治行人才強行科技興行和服務立行的工作方針, 持續深化經營管理模式改革 ; 同時將繼續深耕本澳市場, 更好地服務澳門經濟的發展, 爲廣大客户提供更加優質高效的服務, 為股東創造更大的價值, 為員工提供更好的發展機會和福利待遇, 為促進澳門金融體系的穩健發展做出更大貢獻! 呂耀明董事長二〇一六年三月二十三日

董事長報告 Chairman s Statement In 2015, global economic recovery was tough and differentiation aggravated amongst different countries. China s economy experienced a gradual ongoing downturn towards the bottom while the pressure of a further slowdown continued to escalate. Financial market volatility intensified further and asset quality of the banking industry experienced downward pressure, while the incessant flourishing of internet finance brought immense challenges to the operations of the banking industry as a whole. Furthermore, Macao s economy, having negatively impacted by a sharp drop in gaming revenues, entered an indepth adjustment period. Being confronted with extraordinarily complex business environment and severe market competitions, Luso International Banking Ltd. (hereinafter referred to as the Bank ), under the sound leadership of the Board of Directors, successfully reinforced business transformation, sped up reform and innovation, as well as firmly stuck to the bottom line of risk acceptance. Through the concerted and continuous efforts of all staff, the Bank managed to forge ahead various projects and jobs steadily, and maintained healthy development for full range of business, thus delivered satisfactory operating results. As of the end of 2015, the Bank s deposit and loan balances stood at MOP73.420 billion and MOP71.311 billion respectively, marking increases of 29.95% and 38.52% over the previous year. Total assets amounted to MOP94.111 billion. Profit after tax was MOP663 million, registering a rise of 19.84% compared to last year, and return on equity reached 22.34%. Yearend nonperforming loan ratio was 0.18% and the Bank s asset quality continued to maintain at optimal level. Overall, the Bank had successfully achieved balanced growth in asset size and asset quality, as well as operating effectiveness. During the reporting period, the Bank accelerated structural optimization and business transformation, generated new sources of profit growth proactively, and enhanced asset quality management comprehensively, as well as improved staff benefits effectively. In addition, seizing the opportunity of the successful increase in share capital, the Bank had obtained gratifying breakthroughs in the localization of equity structure and the optimization of capital supplementary mechanism. The doubled share capital helped lay a solid foundation for the Bank s future development. Meanwhile, the successful launch of the new core banking system enabled sustained improvement in operating efficiency and service quality of our branch network. The official launch of our internet and mobile banking services introduced a new era for the Bank s electronic financial services, while the establishment of a new branch and several 24hour selfservice banking centers further raised the Bank s overall competitiveness. Furthermore, the official release of CUP triple currency credit card again created a new experience of crossborder payment. Such fruitful results are greatly attributed to the longterm trust and strong support of the Macao SAR government, the Monetary Authority, our valued customers and investors, fellow bankers and the community at large. I am much honored, on behalf of the Board of Directors, to extend our sincerest thanks and appreciation to all those who care, support and help speed up our Bank s development. Looking forward to 2016, internal and external economic environment is still grim and complex. The Bank will firmly grasp the major opportunity of China s refom and development generated by the 13th FiveYear Plan, and fully utilize the advantages of Macao s One Center, One Platform regional platform. The Bank will uphold our prudent management concept with profitability as the chief objective, business transformation as the axis and innovation as the driving force. Moreover, the Bank will adhere to the operating policy of Getting succsss through stringent management, talented staff and technological advances as well as excellent services. The Bank will continue to deepen its reform on operation and management, and persist in magnifying market share and penetration in Macao, in order to better serve Macao s economic development, provide quality and efficient services to our customers, create greater returns for shareholders, render better development opportunities and benefits to employees, and offer greater contributions to promote the stable development of Macao s financial system. Lu Yao Ming Chairman 23 March 2016

簡介及品質政策 Profile and Quality Policy 簡介澳門國際銀行於 1974 年在澳門註冊成立, 1985 年成為中國第一家中外合資銀行廈門國際銀行在澳門的附屬機構, 經營一切商業銀行業務, 以零售為主四十二年來, 本行業務蒸蒸日上, 發展迅速 2015 年, 本行順利完成增資擴股工作, 以澳門資本為主體的港澳企業和工商人士持股比例達 51%, 本行成為澳門的本土銀行增資後, 本行注冊資本大幅增長超過一倍, 資本實力進一步提升, 股東權益較上年增幅達 146.42%, 流動性充裕作為澳門一家主要的商業銀行, 本行目前擁有一支為數超過 390 人之優秀員工隊伍, 屬下十三間分行分佈澳門各區為廣大市民服務, 並以穩健經營積極進取的方針和提供優質服務為宗旨, 努力為澳門發展做出貢獻 Profile Luso International Banking Limited was established in 1974 in Macao. In 1985, it became one of the subsidiaries of Xiamen International Bank (XIB), the first Sinoforeign joint venture bank in China. As a major commercial bank in Macao, we provide full range of banking services in particular retail banking business, and has maintained rapid growth throughout the past 42 years. In 2015, our bank successfully completed the capital injection process. The proportion of shares held by Macao investors or their controlling enterprises in Hong Kong has reached 51%, and our bank has become a truly local bank in terms of shareholdings. Capital strength of our bank was further reinforced, with registered capital being more than doubled a nd equity being increased by 146.42% in comparison with last year, indicating ample liquidity and excellent asset quality. As a core commercial bank in Macao, we have an excellent team of more than 390 employees and maintain 13 branches serving the general public of Macao. Sticking to the philosophy of prudent in management while aggressive in actions, we aim at providing highquality service to Macao citizens and striking to make continuous contributions to the development of Macao. 質量政策優質服務是我們的成功之道以相關國際優質管理典範為基礎, 不斷改善質量管理, 滿足客戶的要求, 甚至提供喜出望外的服務, 是我們的承諾 Quality Policy Quality service is our key to success. We are committed to meet or even exceed customers expectations by continuously improving our quality system based on the world recognized quality management standard. 企業責任作為一個負責任的企業, 澳門國際銀行除致力為顧客提供優質產品和服務並維持穩健財務表現外, 更務求服務社群透過與澳門日報合辦的十大新聞選舉及大力支持慈善機構, 並致力將可持續發展及環保理念融入企業經營當中, 以實現此承諾 Social Responsibility Being a successful and responsible corporation, we are committed not only to delivering quality products and service to our customers, strong and sustained financial performance to our shareholders, but also committed to creating a positive impact in the communities where we conduct business. We aim to achieve this by, amongst others, organizing the Top Ten News Election with Macao Daily News and supporting charitable organizations; and at all times conducting business by sustainable and environmental friendly means.

財務圖表 Financial Charts 總資產 Total Assets... 澳門幣百萬元 MOP million 總存款 Total Deposits... 澳門幣百萬元 MOP million 100000 80000 60000 40000 20000 0 94,111 73,792 47,121 32,627 2012 2013 2014 2015 80000 70000 60000 50000 40000 30000 20000 10000 0 73,420 56,499 38,298 25,064 2012 2013 2014 2015 總貸款 Total Lendings... 澳門幣百萬元 MOP million 稅後溢利 Profit after Tax... 澳門幣百萬元 MOP million 80000 70000 60000 50000 40000 30000 20000 10000 0 71,311 51,480 29,033 20,386 2012 2013 2014 2015 700 600 500 400 300 200 100 0 663 554 405 147 2012 2013 2014 2015

董事會 Board of Directors 1. 呂耀明 ( 董事長 ) 2. 翁若同 3. 焦雲迪 ( 常務董事 ) 4. 章德春 5. 陳偉成 Lu Yao Ming (Chairman) Weng Ruo Tong Jiao Yun Di (Executive Director) Zhang De Chun Chan Wai Shing

董事會報告 Report of the Directors 董事會報告董事會謹將截至十二月三十一日止年度報告及已經審核之財務報表呈覽 Report of the Directors The directors have pleasure in presenting their report together with the audited financial statements for the year ended 31 December 2015. 主要業務本行為持牌商業銀行, 經營一般銀行業務及提供相關服務 Principal activities The bank is a licensed commercial bank engaged in general banking business and the provision of related services. 財務報表本行截至度十二月三十一日止年度之溢利及在該日之財務狀況, 載於財務報表第 4 頁至第 37 頁 Financial statements The results of the bank for the year ended 31 December 2015 and the state of the bank s affairs at that date are set out in the financial statements on pages 4 to 37. 分配董事會將在股東週年大會中向股東建議截至二零一五年度十二月三十一日止年度之溢利之分配辦法如下 : 澳門幣度十二月三十一日保留溢利 663,377,167 撥入法定儲備金 (132,675,000) 撥入普通儲備金 (530,702,000) 保留溢利滾存 167 Appropriations The directors recommend, subject to the approval of the shareholders at the forthcoming annual general meeting, the following appropriations in respect of the year ended 31 December 2015: MOP Retained earnings at 31 December 2015 663,377,167 Transfer to statutory reserve (132,675,000) Transfer to general reserve (530,702,000) Retained earnings carried forward 167 儲備金年內儲備變動詳情, 載於財務報表之權益變動表 Reserves Movements in the reserves of the bank during the year are set out in statement of changes in equity to the financial statements. 物業及設備年內物業及設備變動詳情, 載於財務報表附註 20 Property, plant and equipment Movements in property, plant and equipment are set out in note 20 to the financial statements.

董事會報告 Report of the Directors 董事會截至末在任之董事會成員為 : 呂耀明 ( 董事長 ) 焦雲迪 ( 常務董事 ) 翁若同章德春陳偉成 Directors The directors in office during the year of 2015 are as follows: Lu Yao Ming (Chairman) Jiao Yun Di (Executive Director) Weng Ruo Tong Zhang De Chun Chan Wai Shing 核數師本年度財務報表經羅兵咸永道會計師事務所審核完畢該核數師任滿告退, 但表示願意受聘留任 Auditors The financial statements have been audited by PricewaterhouseCoopers who retire and, being eligible, offer themselves for reappointment. 承董事會之命 On behalf of the Board of Directors 呂耀明董事長二零一六年三月二十三日 Lu Yao Ming Chairman 23 March 2016

核數師報告書 Independent Auditor s Report 致澳門國際銀行股份有限公司全體股東 ( 於澳門註冊成立的股份有限公司 ) 本核數師 ( 以下簡稱我們 ) 已審核列載於第 4 頁至第 37 頁澳門國際銀行股份有限公司之財務報表, 此財務報表包括於十二月三十一日之資產負債表與截至該日止年度的損益表權益變動表及現金流量表, 有關重大會計政策之摘要及其他附註解釋管理層就財務報表須承擔的責任管理層須負責根據澳門特別行政區政府所頒佈之財務報告準則編製及真實而公平地列報該等財務報表這責任包括設計實施及維護與編製及真實而公平地列報財務報表相關的內部控制, 以使財務報表不存在由於欺詐或錯誤而導致的重大錯誤陳述 ; 選擇和應用適當的會計政策 ; 並按情況下作出合理的會計估計及保存適當及準確的會計記錄核數師的責任我們的責任是在根據我們的審核對上述財務報表發表意見, 並按照委聘之條款僅向全體股東報告, 除此之外本報告別無其他目的我們不會就本報告的內容向任何其他人士負上或承擔任何責任我們已根據澳門特別行政區政府所頒佈之核數準則及核數實務準則進行審核工作這些準則要求我們遵守道德規範, 並規劃及執行審核, 以合理確定此等財務報表是否存有任何重大錯誤陳述審核涉及執行適當的審核程式以獲取有關財務報表所載金額及披露資料的審核憑證所選定的程式取決於核數師的判斷, 包括評估由於欺詐或錯誤而導致財務報表存有重大錯誤陳述的風險在評估該等風險時, 核數師考慮與該公司編製及真實而公平地列報財務報表相關的內部控制, 以設計適當的審核程式, 但並非為對公司的內部控制的效能發表意見審核亦包括評價董事會所採用的會計政策的合適性及所作出的會計估計的合理性, 以及評價財務報表的整體列報方式我們相信, 我們所獲得的審核憑證是充足和適當地為我們的審核意見提供基礎核數師意見我們認為, 該等財務報表已根據澳門特別行政區政府所頒佈之財務報告準則在各重大方面真實而公平地反映貴銀行於十二月三十一日的財務狀況及截至該日止年度的營運結果及現金流量編製該二零一五年十二月三十一日的財務報表採用之會計政策與往年之會計政策符合一貫性原則張佩萍註冊核數師羅兵咸永道會計師事務所澳門, 二零一六年三月二十三日 TO THE SHAREHOLDERS OF LUSO INTERNATIONAL BANKING LIMITED (incorporated in Macao with limited liability by shares) We have audited the financial statements of Luso International Banking Limited set out on pages 4 to 37, which comprise the balance sheet as at 31 December 2015, and the income statement, statement of changes in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and explanatory notes. Management s responsibility for the financial statements The management is responsible for the preparation and the true and fair presentation of the financial statements in accordance with Financial Reporting Standards issued by the Government of the Macao Special Administrative Region. This responsibility includes designing, implementing and maintaining appropriate internal control relevant to the preparation and the true and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; making accounting estimates that are reasonable in the circumstances; and keeping proper and accurate accounting records. Auditor s responsibility Our responsibility is to express an opinion on these financial statements based on our audit and to report our opinion solely to you, as a body, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. We conducted the audit in accordance with Auditing Standards and Technical Standards on Auditing issued by the Government of the Macao Special Administrative Region. Those standards require that the auditor complies with relevant ethical requirements and plans and performs the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement. An audit includes performing appropriate audit procedures to obtain audit evidence supporting the amounts and disclosures in the financial statements. The procedures are selected according to the auditor s professional judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and true and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Audit opinion In our opinion, the financial statements give a true and fair view, in all material respects, of the financial position of Luso International Banking Limited as at 31 December 2015 and of its operating results and cash flows for the year then ended in accordance with Financial Reporting Standards issued by the Government of the Macao Special Administrative Region. The accounting policies used in the preparation of the financial statements for the year ended 31 December 2015 are consistent with those used in the preceding year. Cheung Pui Peng Grace Registered Auditor PricewaterhouseCoopers Macao, 23 March 2016

損益表 Income Statement 截至十二月三十一日止年度 FOR THE YEAR ENDED 31 DECEMBER 2015 附註 NOTE 利息收入利息支出 Interest income Interest expenses 4 4 2,830,270 (1,534,913) 2,049,055 (1,185,464) 淨利息收入 Net interest income 1,295,357 863,591 服務費及佣金收入服務費及佣金支出 Fee and commission income Fee and commission expenses 5 5 312,671 (67,269) 215,759 (67,217) 服務費及佣金收入淨額 Net fee and commission income 245,402 148,542 股息收入買賣交易淨損益出售物業及設備淨溢利出售其他投資淨溢利 /( 虧損 ) 其他營業收入 Dividend income Net trading (loss) / income Net gain on disposal of property, plant and equipment Net (loss) / gain on disposal of investment securities Other operating income 6 7 8 11,390 (370,052) 1 (145,463) 254,306 1,262 67,589 5 77,779 8,179 營業收入 Operating income 1,290,941 1,166,947 營業支出 Operating expenses 9 (316,870) (306,460) 撥備前經營溢利 Operating profit before provisions for bad and doubtful debts 974,071 860,487 準備金計提 Increase in provisions for bad and doubtful debts 10 (218,834) (227,865) 除稅前溢利 Profit before taxation 755,237 632,622 稅項 Taxation 11 (91,860) (79,055) 本年度溢利 Profit for the year 663,377 553,567 股東應得溢利 Attributable to: Shareholders of the Bank 663,377 553,567 隨附之附註亦屬財務報表之組成部份 The accompanying notes form an integral part of these financial statements.

資產負債表 Balance Sheet 十二月三十一日 AS AT 31 DECEMBER 2015 資產 Assets 附註 NOTE 現金及短期資金存放本地監管機構存款存放銀行同業及其他金融機構政府債券客戶貸款及放款淨額存款證證券投資無形資産物業及設備租賃土地權益其他資産 Cash and short term funds Deposits with local regulatory authority Due from banks and other financial institutions Treasury bills Loans and advances to customers Certificates of deposits held Investments in securities Intangible asset Property, plant and equipment Interest in leasehold land Other assets 12 13 14 15 16 17 18 19 20 21 23 11,828,580 4,088,480 1,496,111 70,487,160 30,423 5,198,247 1,545 65,081 50,009 865,749 8,927,573 894,785 1,560,026 1,249,103 50,880,113 6,108,622 3,164,503 1,545 52,219 51,480 902,221 總資産 Total assets 94,111,385 73,792,190 負債銀行同業及其他金融機構存款賣出回購金融資產客戶存款其他負債應付債券本期稅項負債遞延稅項負債 Liabilities Due to banks and other financial institutions Financial assets sold under repurchase agreements Customer deposits Other liabilities Subordinated liabilities Current income tax liabilities Deferred income tax liabilities 24 25 26 27 28 22 18,370,160 598,755 67,311,585 621,285 798,250 94,327 209 17,159,967 599,242 51,958,662 633,402 798,250 79,018 198 總負債 Total liabilities 87,794,571 71,228,739 權益股本保留溢利其他儲備 Equity Capital and reserves attributable to shareholders of the Bank Share capital Retained earnings Other reserves 29 2,610,000 663,377 3,043,437 1,280,000 553,567 729,884 股東權益 Shareholders funds 6,316,814 2,563,451 總負債及權益 Total liabilities and capital resources 94,111,385 73,792,190 承董事會之命 For and on behalf of the Board of Directors 呂耀明 ( 董事長 ) 焦雲迪 ( 總經理 ) Lu Yao Ming ( Chairman ) Jiao Yun Di ( General Manager ) 隨附之附註亦屬財務報表之組成部份 The accompanying notes form an integral part of these financial statements.

權益變動表 Statement of Changes in Equity 截至十二月三十一日止年度 FOR THE YEAR ENDED 31 DECEMBER 2015 ( 附註 1) 於一月一日 At January 2014 11,873 296,215 16,519 405,277 729,884 自保留溢利轉撥至法定及普通儲備金 Transfer from retained earnings to statutory and general reserves 81,055 324,222 (405,277) 本年度溢利 Profit for the year 553,567 553,567 於十二月三十一日及一月一日 At 31 December 2014 and 1 January 2015 11,873 377,270 340,741 553,567 1,283,451 自保留溢利轉撥至法定及普通儲備金 Transfer from retained earnings to statutory and general reserves 110,713 442,854 (553,567) 發行普通股之溢價 ( 附註 2) Ordinary shares issued at premium (Note ii) 1,759,986 1,759,986 本年度溢利 Profit for the year 663,377 663,377 於十二月三十一日 At 31 December 2015 1,771,859 487,983 783,595 663,377 3,706,814 附註 1: 法定儲備金乃本行根據澳門銀行條例從每年所獲溢利中撥出金額設立之不可分配之儲備金所撥出之金額不得少過每年除稅後溢利百分之二十, 直至儲備金額相等於本行已發行股本的百分之五十此後, 則從每年除稅後溢利中撥出百分之十, 直至儲備金額相等於本行之已發行股本為止附註 2.. 經澳門金融管理局 2015 年 12 月 18 日之批准及 2015 年 12 月 22 日臨時股東大會特別決議, 本行新發行普通股 133 萬股, 每股票面金額澳門幣 1,000 元, 本次股本及股本溢價分別增加澳門幣 13.3 億和澳門幣 17.6 億 Note i: The statutory reserve is a nondistributable reserve set aside from profit each year in accordance with the Financial System Act of Macao which provides that an amount of not less than twenty percent of the profit after taxation be set aside each year until the reserve fund reaches fifty percent of the Bank s issued share capital and thereafter at least ten percent of the profit after taxation each year until the reserve fund equals to the Bank s issued share capital. Note ii: Upon approval of Autoridade Monetaria de Macao ( AMCM ) on 18 December 2015 and pursuant to a special resolution passed at the Extraordinary General Meeting of the Bank held on 22 December 2015, the Bank has issued 1,330,000 ordinary shares with nominal value of MOP1,000. The total share capital and share premium increments are MOP1,330 million and MOP1,760 million respectively.

現金流量表 Cash Flow Statement 截至十二月三十一日止年度 FOR THE YEAR ENDED 31 DECEMBER 2015 附註 NOTE 來自營業活動之現金流量除稅前營業活動之現金流出已付澳門所得稅項已付中國大陸預提稅項收回中國大陸預提稅項來自營業活動之現金流入淨額 Cash flows from operating activities Operating cash outflow before taxation Macao Complementary Tax paid Mainland China income withholding tax paid Mainland China income withholding tax recovered and written back Net cash (outflow) / inflow from operating activities 31(a) (4,978,546) (74,899) (66,003) 45,402 (5,074,046) 5,009,024 (59,776) (50,501) 87 4,898,834 來自投資活動之現金流量已收股息購買物業及設備處置物業及設備購買存款證購買政府債券購買其他投資贖回政府債券贖回其他投資出售存款證 Cash flows from investing activities Dividend received Purchase of property, plant and equipment Proceeds from disposal of property, plant and equipment Purchase of certificates of deposits held Purchase of treasury bills Purchase of other investments Redemption of treasury bills Redemption of other investments Disposal of certificates of deposits held 11,390 (26,531) 2 (7,301,159) (2,142,344) (5,914,545) 1,630,000 4,323,517 13,415,247 1,262 (8,479) 5 (13,765,965) (1,747,041) (4,857,449) 1,500,000 3,685,317 15,235,494 來自投資活動之現金流出淨額 Net cash inflow from investing activities 3,995,577 43,144 來自籌資活動之現金流量增發普通股收到的現金 Cash flows from financing activity Net proceeds from ordinary shares issued 3,092,647 來自籌資活動之現金流入淨額 Cash inflow from financing activity 3,092,647 現金及現金等價物增加淨額 Net increase in cash and cash equivalents 2,014,178 4,941,978 年初現金及現金等價物 Cash and cash equivalents at beginning of the year 9,964,374 5,022,396 年終現金及現金等價物 Cash and cash equivalents at end of the year 31(b) 11,978,552 9,964,374 隨附之附註亦屬財務報表之組成部份 The accompanying notes form an integral part of these financial statements.

1. 背景資料 General information 澳門國際銀行股份有限公司 ( 簡稱本行 ) 主要是從事一般銀行業務金融業務及其他相關服務 The principal activities of Luso International Banking Limited ( the Bank ) are the provision of banking, financial and other related services in Macao. 本行為於澳門註冊成立的股份有限公司註冊辦事處地址為澳門蘇亞利斯博士大馬路 47 號 The Bank is a financial institution incorporated and domiciled in Macao. The address of its registered office is Avenida Dr. Mario Soares, No. 47, Macao. 該等財務報表已於二零一六年三月二十三日獲董事會批准刊發, 董事會已任命呂耀明先生和焦雲迪先生在年度的財務報表上簽字 These financial statements have been approved for issue by the Board of Directors on 23 March 2016, it was resolved that Mr. Lu Yao Ming and Mr. Jiao Yun Di be authorised by the Board to sign the financial statements. 2. 主要會計政策 Summary of significant accounting policies 編製該等財務報表所應用的主要會計政策列示如下所呈列的各年度財務報表皆一致地按下述的會計政策編製 The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented. (a) 編製基準 Basis of preparation 本行財務報表乃根據澳門特別行政區於二零零五年十二月九日頒佈的第 25/2005 號行政法規所載的財務報告準則 ( 下稱澳門財務報告準則 ) 編製 The financial statements of the Bank have been prepared in accordance with Financial Reporting Standards issued by the Government of Macao Special Administrative Region under Administrative Regulation No. 25/2005 on 9 December 2005 ( MFRS ). 除持作買賣投資外 [ 附註 2 (i)], 財務報表乃按歷史成本法編製 These financial statements have been prepared under the historical cost convention, except for investments held for trading (Note 2(i)). 根據澳門財務報告準則要求, 編製財務報表的部分基礎須使用若干關鍵會計估計同時亦要求管理層對本行應用的會計政策之合適性作出判斷相關涉及較高程度之判斷或複雜的關鍵假設及會計估計已載於附註 3 The preparation of financial statements in conformity with MFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Bank s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 3. (b) 收入之確認 Revenue recognition (i) 利息收入 Interest income 利息收入均按照實際利率法確認在損益帳內 Interest income is recognised on a timeproportion basis using the effective interest method. 貸款發生減值時, 該貸款賬面價值減記至按該貸款原實際利率折現確定的預計未來現金流量現值餘額, 並繼續按實際利率法確認利息收入已減值貸款的利息收入, 按確定減值損失時對未來現金流量進行折現採用的折現率作為利率進行計算 When a loan receivable is impaired, the Bank reduces the carrying amount to its recoverable amount, being the estimated future cash flow discounted at the original effective interest rate of the instrument, and continues unwinding the discount as interest income. Interest income on impaired loans is recognised using the original effective interest rate.

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (b) 收入之確認 ( 續 ) Revenue recognition (Continued) (ii) 服務費及佣金收入 Fee and commission income and expenses 服務費及佣金收入一般於服務提供期間以應計方式確認 Fees and commissions are generally recognised on an accrual basis when the service has been provided. 本行與其他參貸者保留相同實際利率的銀團貸款組合於銀團貸款安排批核完成時確認財富管理費和客戶證券業務買賣基金投資保險及其他代理財業務所收取之佣金於提供服務期間確認 Wealth management fees and commissions received from customers on securities trading, unit trust investments, insurance and other agency services provided are recognised rateably over the period during which the service is provided. (iii) 股息收入 Dividend income 於收取股息的權利確立時確認 Dividend income is recognised when the right to receive payment is established. (iv) 股票 / 外匯掛勾之債券及沽出期權收入 Income on equity, currency linked debt securities and options written 為對沖客戶股票 / 外匯投資而購入之股票 / 外匯掛勾債券的票面利息包含兩種元素 :(1) 內在債券利息及 (2) 銀行所賣出內嵌的認沽期權金債券的內在利息是按同等貨幣相約期限及金額的香港同業拆息計算並確認於損益表內期權金收益是以債券的票面息率與內在息率的差異計算, 期權金收益將按債券期限於損益表中財資業務及買賣投資淨收益項目內攤銷 Coupon interest on equity/currency linked debt securities purchased to hedge equity/currency linked investments includes two elements: (1) interest on the host debt securities; and (2) premium receivable for the embedded put option written by the Bank. Interest income on the host debt securities is estimated and recognised in the income statement as interest income by reference to the interbank borrowing rate of the same currency, similar tenor and amounts. The premium receivable is calculated as the difference between the coupon interest rate and the estimated interest income on the host debt securities. The premium receivable is amortised to the income statement as Net gain arising from other treasury and trading operations under net trading income over the tenor of the debt securities. 用作為對沖客戶股票 / 外匯存款而獨立賣出的認沽期權金收益將按期權合約的期限於損益表中的財資業務及買賣投資淨收益項目中攤銷 Premium received on stand alone options written to hedge equity/currency linked customer deposits is amortised to the income statement as Net gain arising from other treasury and trading operations under net trading income over the tenor of the options. (c) 股票 / 外匯掛勾之客戶投資費用 Expenses on equity/currency linked investments 支付予客戶股票 / 外匯掛勾投資的票面利息包含兩種元素 :(1) 內在定期存款利息及 (2) 客戶所賣出內嵌的認沽期權金內在定期利息支出是按一般香港銀行所提供的同等貨幣, 相約期限及金額的定期存款利率作計算支付客戶的期權金是該掛勾存款票面息率與內在定期存款息率的差額計算期權金支出按投資合約期限於損益表中財資業務及買賣投資淨收益項目內攤銷 Coupon interest paid on equity/currency linked customer investments includes two elements: (1) interest on the host fixed deposits; and (2) premium payable for the embedded put option written by the customer. Interest expense on the host fixed deposits is estimated and recognised in the income statement by reference to the market interest rate offered by banks in Hong Kong for fixed deposits of the same currency, similar tenor and amounts. The option premium payable is calculated as the difference between the coupon interest rate and the estimated interest expense on the host fixed deposits. The option premium payable is amortised to the income statement as Net gain arising from other treasury and trading operations under net trading income over the tenor of the investments.

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (d) 呆壞帳準備金 Provision for bad and doubtful debts 本行內設有五級貸款分類系統, 參照對借款人的還款能力及本金及 / 或利息收回的可能性之評估作為貸款分類的基礎同時亦會考慮本金及 / 或利息逾期償還的情況 The Bank internally classifies loans and advances to customers into five categories largely based on an assessment of the borrower s capacity to repay and on the degree of doubt about the collectability of interest and/or principal. The periods that payments of interest and/or principal have been overdue are also taken into account when classifying loans and advances. 董事根據對貸款本金或利息最終能否收回的評估而在有關的基礎上增提準備金特別準備金是遵循澳門金融管理局有關貸款呆壞帳撥備的要求而提取, 並根據上述貸款分類, 董事對有關貸款的潛在損失進行評估, 然後將貸款餘額減除抵押品價值後的淨收回價值列帳 Provisions are made against specific advances to customers as and when the directors have doubts on the ultimate recoverability of principal or interest in full. Specific provision is made with reference to the requirements of AMCM and the abovementioned classification of advances to reduce the carrying value of each of the loans and advances to the expected net realisable value based on directors assessment of the potential losses on those identified loans and advances. 除特定準備金外, 本銀行亦會提撥貸款一般準備金特定及一般準備金會從資產負債表中的客戶貸款及放款結餘中扣除對於回收無望之貸款, 有關貸款餘額將根據管理層之批准予以撇帳 In addition, amounts have been set aside as a general provision for loans and advances to customers and certain offbalance sheet guarantee items with reference to the requirements of AMCM. Both specific and general provisions are deducted from Loans and advances to customers in the balance sheet. When there is no realistic prospect of recovery, the outstanding debt is written off upon the approval from management has been obtained. (e) 外幣折算 Foreign currencies (i) 功能及呈列貨幣 Functional and presentation currency 財務報表中所載項目乃採用本行經營的主要經濟環境中所使用的貨幣 ( 功能貨幣 ) 計量本行的財務報表以澳門幣作為呈列貨幣, 即澳門幣為本行的功能及呈列貨幣 Items included in the financial statements of the Bank are measured using the currency of the primary economic environment in which the Bank operates ( the functional currency ). The financial statements are presented in Macao Official Patacas ( MOP ), which is the Bank s presentation currency and functional currency. (ii) 交易及結餘 Transactions and balances 外幣交易均按交易當日的匯率折算為功能貨幣結算有關交易及按年終匯率換算以外幣計值的貨幣資產與負債產生的匯兌收益及虧損均於收益表確認 Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at yearend exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement. (f) 物業及設備 Property, plant and equipment 物業及設備按成本減累計折舊及減值列帳 Property, plant and equipment is carried at cost less accumulated depreciation and any impairment losses.

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (f) 物業及設備 ( 續 ) Property, plant and equipment (Continued) 倘租賃物業之土地及房產兩部分之成本能於租賃訂立時可靠地分配, 租賃土地部分會列作經營租賃就租賃土地所付的溢價金或其他付款, 按直線法於租期內在收益表支銷租賃土地如須減值, 有關減值損失亦會於收益表支銷 Where the land and building elements of the leasehold properties can be allocated reliably at the inception of the lease, the land element is accounted for as an operating lease. Leasehold land premiums for acquiring the land leases, or other lease payments, are charged to the income statement on a straightline basis over the period of the lease or where there is impairment, the impairment loss is charged to the income statement. 僅在與該項資產相關之未來經濟效益有可能歸於本行及可靠地計算出項目成本之情況下, 其後成本會包括於資產帳面值或確認為另立之資產 ( 如適用 ); 而替換部分的帳面值則自相關資產撇除所有其他維修費及保養費於其產生的財務期內於收益表支銷 Subsequent costs are included in the asset s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Bank and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred. 物業及設備的折舊是以直線法按下述估計可使用期限, 將其成本攤銷至其預計剩餘價值 : Depreciation of property, plant and equipment is calculated using the straightline method to allocate their cost to their residual values over their estimated useful lives, as follows: 永久業權土地 Freehold land 無須折舊 Not depreciated 租賃土地及樓宇 Lease hold land and building 50 年 50 50 years 年傢俬裝修及辦事處設備 Fixtures and furniture 5 5 至 6 年 55 to to 66 years 電腦設備 Computer equipment 硬件 hardware 44 年 4 4 years years 軟件 software 33 年 3 3 years 汽車 Motor vehicles 5 年 5 years 5 years 資産之剩餘價值及可使用年限已於每個資産負債表日審閱, 並已於適當情況下作出調整 The assets residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. 倘某資產帳面值大於其估計可收回金額時, 則該資產的帳面值將即時減值至其可收回金額 An asset s carrying amount is written down immediately to its recoverable amount if the asset s carrying amount is greater than its estimated recoverable amount. 出售資產之收益或虧損指出售所得淨額與相關資產帳面值之差額, 並列入損益表帳內 Gains and losses on disposals are determined by comparing the proceeds with the carrying amount, and are included in the income statement.

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (g) 政府債券 Treasury bills 政府債券為澳門金融管理局發行有到期日及本行有明確意向及有能力持至到期日之債券此類債券乃按成本值減除非短期性跌價準備列帳, 並就購買時之溢價或折讓按贖回年期作出攤銷而調整購入的政府債券按照實際利率法所產生之收入列作利息收入項目 Treasury bills are debt securities issued by AMCM which the Bank has the intention and ability to hold to maturity. Treasury bills are stated at cost adjusted for the amortisation of discounts arising on acquisition over the periods to maturity, less provision for other than temporary diminution in value. Interest earned on treasury bills is reported as interest income using effective interest method. (h) 存款證 Certificates of deposits held 存款證為非上市證券對於本行有明確意向及有能力持至到期日之存款證按下述持至到期投資的會計政策處理其餘之存款證按下述其他投資的會計政策處理購入的存款證所產生之收入按照實際利率法列作利息收入項目 Certificates of deposits ( CD ) held are unlisted debt investments. The certificate of deposit held which the Bank has the intention and ability to hold to maturity are accounted for in accordance with the accounting policy for heldtomaturity investments as stated below. The remaining certificates of deposits held are accounted for in accordance with accounting policy for other investments as stated below. Interest earned on certificates of deposits held is reported as interest income using effective interest method. (i) 投資 Investments in securities (i) 持至到期投資 Heldtomaturity investments 持至到期投資包括債務證券是指本行有明確意向及有能力持至到期日之債務證券投資持有上市及非上市債務證券按成本值減除非短期性跌價準備列帳, 並就購買時之溢價或折讓按贖回年期作出攤銷而調整若本行預期不可收回所有帳面值, 將會提撥跌價準備並於損益帳內支銷購入的債務證券產生之溢價或折讓之攤銷按照實際利率法列作利息收入項目 Heldtomaturity investments include debt securities for which the Bank has the intention and ability to hold to maturity. Investments in listed and unlisted debt securities are stated at cost adjusted for the amortisation of premiums or discounts arising on acquisition over the periods to maturity, less provision for other than temporary diminution in value. Provisions are made for the amount of the carrying value which the Bank does not expect to recover and are recognised as an expense in the income statement as they arise. The amortisation of premiums and discounts arising on acquisition of these securities is included as part of interest income using effective interest method. (ii) 持作買賣投資 Investments held for trading 持作買賣投資包括股票及債務證券, 指為了從價格或回報率的短期波動所賺取的溢利而購入之投資持作買賣的股票及債務證券投資按成本值或結算日市值兩者中較低者列帳為持作買賣投資市價低於帳面值之差額所作的未實現虧損會於損益表內反映, 並列入財資業務及買賣投資淨損益項下 ( 附註 7) Investments held for trading include equity securities and debt securities which are acquired for the purpose of generating a profit from shortterm fluctuations in price or yield enhancement. Investments in trading shares and debt securities are stated at the lower of cost and market value at the balance sheet date. Any unrealised losses from writing down the investments to market value are recognised in the income statement and included as Net gain arising from other treasury and trading operations (Note 7).

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (i) 投資 ( 續 ) Investments in securities (Continued) (iii) 其他投資 Other investments 其他投資是指不被列作持至到期或持作買賣的投資其他投資按成本值減除非短期性跌價準備列帳, 購買時之溢價或折讓按贖回年期作出攤銷而調整若本行預期不可收回所有帳面值, 將會提撥跌價準備並於損益帳內支銷購入的其他投資產生之溢價或折讓之攤銷按照實際利率法列作利息收入項目 Other investments represent investments other than heldtomaturity and held for trading purposes. Other investments are stated at cost, and adjusted for the amortisation of premiums or discounts arising on acquisition over the periods to maturity, less provision for other than temporary diminution in value. Provisions are made for the amount of the carrying value which the Bank does not expect to recover and are recognised as an expense in the income statement as they arise. The amortisation of premiums and discounts arising on acquisition of debt securities is included as part of interest income using effective interest method. (j) 當期及遞延稅項 Current and deferred income tax 所得稅費用包括當期及遞延稅項除了將與直接計入股東權益的交易或者事項有關的所得稅影響計入股東權益外, 當期所得稅費用和遞延所得稅變動計入當期損益 The tax expense for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised directly in equity. In this case, the tax is also recognised in equity. 本行的當期稅項支出是採用澳門 ( 為本行所處的經營地及應課稅收入的來源地 ) 在結算日前已頒佈或實質頒佈之課稅率計算管理層會定期對詮釋存在意見不一的稅務條例而導致須繳付額外稅款的可能性作出評估如有需要, 會就預計須支付給澳門財政局的稅款, 作出撥備 The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in Macao where the Bank operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulations are subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the Macao tax authority. 遞延稅項採用負債法就資產負債之稅基與其在財務報表之帳面值之短暫時差作全數撥備遞延稅項需在遞延稅項資產或負債確立後計算並採用在結算日前已頒佈或實質頒佈之課稅率釐定 Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. 遞延稅項資產乃就未來可能出現之應課稅溢利與可動用之短暫時差抵銷而確認 Deferred income tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. (k) 營業租約 Operating leases 出租人如持有該資產所得之絕大部份風險及回報的租約屬營業租約就經營租約作出的付款 ( 扣除出租人給予的任何優惠 ) 按直線法於租期內在收益表支銷 Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases, net of any incentives received from the lessor, are expensed in the income statement on a straightline basis over the period of the lease.

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (l) 無形資産 Intangible asset 無形資産項下爲一間終身高爾夫球會會籍, 按購買成本減累計減值虧損計量 Intangible asset represents a lifetime club debenture held in a golf club and is stated at purchase cost less accumulated impairment losses. (m) 撥備 Provisions 倘本行須就過去事項承擔現有法律或推定責任, 而有可能導致有經濟利益的資源流出以履行該責任, 並能可靠地估計相關金額, 本行會為此責任確認撥備未來經營虧損不會予以撥備確認 Provisions are recognised when the Bank has a present legal or constructive obligation as a result of past events; it is more likely than not that an outflow of resources will be required to settle the obligation; and the amount can be reliably estimated. Provisions are not recognised for future operating losses. 如出現多項類似責任, 管理層會以同類責任的整體性釐定其會否導致有經濟利益的資源流出以履行責任即使同類別責任中任何一項可能導致有經濟利益的資源流出的機會不大, 仍會確認撥備 Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. (n) 現金及現金等價物 Cash and cash equivalents 就編製現金流量表而言, 現金及現金等價物包括自購入日期起三個月內到期的結餘, 包括現金存放銀行同業及其他金融機構及政府債券 For the purposes of the cash flow statement, cash and cash equivalents comprise balances with less than three months maturity from the date of acquisition including cash, balances with banks and other financial institutions and treasury bills. (o) 賣出回購金融資產 Financial assets sold under repurchase agreements 賣出回購金融資產是指本行按回購協議先賣出再按固定日期和價格進行回購的債券所融入的資金由於本行仍保留債券的主要風險和收益, 因此賣出回購對應的債券仍在資產負債表中予以確認對於交易對手的債務在賣出回購金融資產中列示, 相應債券作為該債務之抵押協議期間債券之所有權轉至交易對手, 交易對手並無出售或再抵押之限制該類債券在資產負債表中以攤余成本列示 Financial assets sold subject to repurchase agreements represented the debt securities classified as other investments that were transferred to an entity with terms to repurchase these debt securities at agreed dates and prices. As the Bank has retained substantially all the risks and rewards relating to these debt securities, the full carrying amount of these debt securities continued to be recognised. The cash received on the transfer was reported as liabilities under Financial assets sold under repurchase agreements. The transferred debt securities serve as collateral to secure these liabilities. During the covered period, the legal title of the debt securities is transferred to the counterparty entity and there is no restriction for the counterparty to sell or repledge the collateral. These debt securities are measured at amortised cost in the balance sheet. 賣出回購金融資產的買賣價差在相關交易期間以實際利率法攤銷 The difference between purchase and sale price is recognised as interest expense in the income statement over the period of the agreements using the effective interest method. (p) 資產負債表外金融工具 Offbalance sheet financial instruments 資產負債表外的金融工具包括衍生工具, 是由本行在外匯利率股票及其他市場進行期貨遠期期權及掉期交易而產生此等金融工具的會計處理要視乎交易用作買賣用途或對沖風險而定 Offbalance sheet financial instruments include derivatives, such as forwards, swaps, options and other transactions undertaken by the Bank in the foreign exchange, interest rate, equity and other markets. The accounting for these instruments is dependent upon whether the transactions are undertaken for trading purposes or to hedge risk.

2. 主要會計政策 ( 續 ) Summary of significant accounting policies (Continued) (p) 資產負債表外金融工具 ( 續 ) Offbalance sheet financial instruments (Continued) 本行每當進行一筆衍生工具合約交易的時候, 本行會決定相當的衍生工具交易為對沖目的要使該等衍生工具符合對沖用途, 該衍生工具必須在合約成立時能有效地減低現有或預期相關資產或負債因價格或利率變動所引致的市場風險衍生工具用作減低因與客戶交易所引起的市場風險亦歸入對沖交易用作對沖的交易是以其對沖的資產負債或持倉淨額以相同之基準計值任何損益均以相關資產負債或持倉淨額所引起損益的相同基準確認 On the date a derivative contract is entered into, the Bank may designate certain derivative transactions as hedges. To qualify as a hedging transaction, a derivative transaction must be effective in reducing the market risk of existing or anticipated exposures to a change in market rates or prices. Derivative transactions entered into to reduce market risk of customer driven transactions are also regarded as hedging transactions. Transactions designated as hedges are valued on an equivalent basis to the assets, liabilities or net positions that they are hedging. Any profit or loss is recognised in the income statement on the same basis as that arising from the related assets, liabilities or net positions. 若衍生金融工具並不符合上述有關對沖風險的要求, 該衍生金融工具會被視作買賣用途交易性外匯衍生工具合約會以資產負債表日之匯率作出計值未變現之盈利將確認在其他資產內而未變現之虧損將確認在其他負債內 If a derivative financial instrument does not meet the criteria for a hedge set out above, the derivative financial instrument is deemed to be held for trading purposes. Foreign exchange contracts undertaken for trading purposes are translated at rates of exchange ruling at the balance sheet date. Unrealised gains on such transactions are included in Other assets whereas unrealised losses on such transactions are included in Other liabilities. (q) 資產減值 Impairment of assets 未能確定可使用年期之資產不會予以攤銷, 而於每年檢視其減值如因某些事故或情況改變而顯示帳面值未能收回, 管理層會對其減值需要作出評估同樣地, 如因某些事故或情況改變而顯示帳面值未能收回, 予以攤銷之資產亦需評估其減值若資產之帳面值超過其可收回價值, 其部分將被確認為減值損失可收回價值指該資產之公允價值減去變賣成本及其使用價值之較高者在評估減值時, 資產會在最低層次上歸類, 且有獨立可確認之現金流量 ( 現金產生單位 ) Assets that have an indefinite useful life are not subject to amortisation, but are tested annually for impairment and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cashgenerating units). (r) 應付債券 Subordinated liabilities 應付債券以公允價值初始計量, 相關交易費用在其到期期限內進行攤銷利息支出按照實際利率法列作利息支出項目 Subordinated liabilities are recognised initially at fair value. The transaction cost in relation to the issuance of subordinated liabilities is amortised to the income statement over its expected maturity terms. The related interest expense is recognised, using the effective interest method, within interest expense in the income statement. (s) 職工薪酬 Employee benefits 定額供款計劃, 指本行根據協議規定向公共養老保險計劃供款, 除此以外本行並無其他付款義務相關供款在到期時確認為職工薪酬上述繳納的費用按照權責發生制原則計入當期損益 For defined contribution plan, the Bank pays contributions to publicly administered pension insurance plans on a contractual basis. The Bank has no further payment obligations once the contributions have been paid. The contributions are recongised as employee benefit expense when they are due.

3. 重要會計評估及假設 Critical accounting estimates and assumptions 本行就下個財政年度導致資產及負債帳面值作出評估及假設, 評估及判斷不斷按過往經驗及其他因素評核並以此為基準, 包括相信於有關情況屬合理的日後事項預期 The Bank makes estimates and assumptions that affect the reported amounts of assets and liabilities within the next financial year. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. (a) 所得稅 Income taxes 本行須繳納多個司法權區之所得稅, 決定本行於世界各地的所得稅撥備時, 須作出重大評估在日常業務中有若干交易及計算的最終稅項存在不確定性本行預計稅務確認負債時是根據有否額外稅項到期之評估倘最終稅務結果與入帳款額有別, 差額將影響作出決定期間所得稅及遞延稅項撥備 The Bank is subject to income taxes in numerous jurisdictions. Significant estimates are required in determining the Bank s provision for income taxes. There are certain transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. The Bank recognises liabilities for anticipated tax audit issues based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. (b) 貸款呆壞帳準備金 Provision for loans and advances 管理層會對為貸款組合設立的特別及一般準備金作出定期評估準備金的提撥是參考澳門金融管理局對有關貸款呆壞帳撥備的要求及董事對有關貸款的潛在損失進行評估之貸款分類結果而釐定當董事對貸款回收抱有懷疑又不能全面掌握有關客戶的財務狀況資料時, 董事會於年底作出判斷以估計所需之撥備如最終回收之金額與估計收回之金額有差異, 差額及相應稅項費用會於下一年度的財務報表中反映 The Bank periodically reviews its loan portfolios to assess the existing specific and general provisioning level. In determining whether a provision for loans and advances to customers should be recorded, the Bank makes reference to the requirements of AMCM and the classification of loans and advances which is based on the directors assessment of the potential losses on those identified loans and advances. Where the recoverability of a loan is considered doubtful by the directors but full information of the borrower s financial situation is not available, the directors will exercise their judgement to estimate the amount of provision required against the loan at the year end. Should the final recoverable amount differ from the amount estimated to be recoverable and reflected in the financial statements, the difference together with the consequential tax expense impact will be reflected in the financial statements of the next financial year. (c) 持作買賣投資之公允價 Market value of trading investments 根據本行的會計政策, 內含權期合約而持作買賣之投資是以成本與公允價的低者計量此類持作買賣而沒有活躍市場成交的投資是以交易對手報價或內部模型作為估值基礎持作買賣投資之公允價估值涉及若干參數假設, 參數的假設可能對持作買賣投資之公允價估值有重大影響 Investments in trading debt securities with embedded options are, in accordance with the Bank s accounting policies, stated at the lower of cost and market value. The market values of such trading investments which are not traded in an active market are estimated based on either the brokers quotations or internal model. The determination of fair values of those trading investments involves certain parameters input. Assumptions of those parameters could have material impact of the estimated values of those investments.

4. 淨利息收入 Net interest income 利息收入 Interest income 客戶貸款及放款 Loans and advances to customers 存放本地監管機構的存款 Deposits with local regulatory authority 存放銀行同業及其他金融機構 Due from banks and other financial institutions 政府債券 Treasury bills 證券投資 Investments in securities 2,081,640 84 456,812 4,980 286,754 2,830,270 1,424,359 59 292,958 3,224 328,455 2,049,055 利息支出 Interest expenses 銀行同業及其他金融機構存款 Due to banks and other financial institutions 賣出回購金融資產 Financial assets sold under repurchase agreements 客戶存款 Customer deposits 其他 Others 198,169 15,444 1,270,864 50,436 1,534,913 ( 附註 36) 164,619 9,463 960,746 50,636 1,185,464

5. 服務費及佣金收入淨額 Net fee and commission income 服務費及佣金收入 Fee and commission income 貸款及放款 Loans and advances 信用卡 Credit cards 匯款 Remittances 保險及其他代理業務佣金 Insurance and other agency commission 自動櫃員機 Automated teller machines 基金 Unit trusts 證券買賣 Securities trading 安排費廈門國際銀行股份有限公司發行之浮息存款證 Arrangement fee CDs issued by Xiamen International Bank Co. Ltd. 財務顧問費 Financial consultancy fees 其他 Others 55,232 70,672 3,592 66,027 3,378 275 12,046 12,009 81,751 7,689 55,163 75,047 3,631 47,188 3,073 262 5,209 8,706 14,859 2,621 312,671 215,759 服務費及佣金支出 Fee and commission expenses 信用卡 Credit cards 其他 Others 48,994 18,275 67,269 59,492 7,725 67,217 6. 股息收入 Dividend income 非上市股票 Unlisted shares 上市股票 Listed shares 824 10,566 11,390 824 438 1,262

7. 買賣交易淨損益 Net trading (loss) / income 外匯買賣淨收益 /( 損失 ) Net (loss) / gain arising from dealing in foreign currencies 財資業務及買賣投資淨損益 Net gain arising from other treasury and trading operations (471,002) 100,950 (370,052) ( 附註 36) 27,529 40,060 67,589 8. 其他營業收入 Other operating income 收取廈門國際銀行股份有限公司之融資安排費收入 Loan related income received from Xiamen International Bank Co. Ltd. 其他收入 Other sundry income 247,468 6,838 254,306 8,179 8,179 9. 營業支出 Operating expenses 人事費用 ( 包括董事酬金 ) Staff costs (including directors remuneration) 房地産費用 Property costs 支付集團公司物業租金 Rental of premises from group companies 其他租金支出 Rental of premises 其他房地産費用 Other property costs 業務推廣費用 Advertising and promotion expenses 支付控股公司管理費 Management fee paid to holding company 支付控股公司系統顧問費 System consultancy fee paid to holding company 電腦費用 Computer expenses 物業及設備折舊 Depreciation of property, plant and equipment 租賃土地權益攤銷 Amortisation of interests in leasehold land 文具印刷費 Printing and stationery expenses 守護費 Security services charges 維修費 Maintenance and repairs expenses 資訊費 Information services charges 信用卡費 Credit card operating expenses 水電費 Electricity and water 自動櫃員機費 Automatic teller machine operating expenses 中國大陸稅項 Mainland China business tax paid 存款保障基金供款 Deposit Protection Fund Payment 其他費用 Others 200,486 1,217 8,036 1,607 17,717 9,270 9,471 14,013 1,471 3,453 4,790 1,604 4,910 3,310 3,278 2,468 10,197 5,238 14,334 316,870 185,622 1,110 5,913 1,923 17,394 9,270 7,400 6,822 9,979 1,471 1,845 5,064 2,137 6,709 2,596 2,924 1,851 16,358 4,349 15,723 306,460

10. 貸款呆壞帳準備金 ( 計提 )/ 回撥 Increase in provisions for bad and doubtful debts 貸款呆壞帳準備金 Provisions for loans and advances to customers 特定準備金 Specific provision 一般準備金 General provision 準備金計提至損益表 Net charge to income statement 14,544 (233,378) (218,834) 5,161 (233,026) (227,865) 11. 稅項 Taxation 稅項含澳門的所得稅根據澳門所得稅法, 澳門的所得稅是以累進稅徵收澳門幣 32,000 至澳門幣 300,000 應課稅利潤的稅率為 39%, 超出澳門幣 300,000 應課稅利潤之部分, 則以固定稅率 12% 計算 2014 年和 2015 年度的澳門所得稅有一項特別的稅項寬減, 企業免繳利得稅的應課稅利潤增加至澳門幣 600,000, 餘額部分則以固定稅率 12% 計算所得稅 Current tax is comprised of Macao Complementary Tax. According to Macao Complementary Tax Law, Macao Complementary Tax is levied at progressive rates ranging from 3% to 9% on taxable income above MOP32,000 but below MOP300,000, and thereafter at a fixed rate of 12%. For the years 2014 and 2015, the special tax incentive was provided to effect that the tax free income threshold is increased to MOP600,000 and the profit thereafter being taxed at a fixed rate of 12%. 澳門所得稅 Macao Complementary Tax 本期稅項本年度稅項撥備 Current income tax charge for the year 遞延稅項 ( 附註 22) Deferred income tax (Note 22) 中國大陸貸款利息收入預提稅 ( 附註 ) Mainland China income withholding tax (Note) 稅項支出 Taxation charge 25,868 (11) 25,857 66,003 91,860 31,705 (3,151) 28,554 50,501 79,055

11. 稅項 ( 續 ) Taxation (Continued) 本行澳門稅項的支出與按澳門所得稅率計算的金額之差異如下 : The tax on the Bank s profit before taxation differs from the theoretical amount that would arise using the Macao Complementary Tax rate applicable to profits of the Bank as follows: 除稅前溢利 Profit before taxation 按澳門所得稅率計算的稅項 Tax calculated at the above Macao Complementary Tax rates 稅例不允許扣減的支出 Expenses not deductible for tax purposes 往年度撥備過少 Under provision in prior years 雙重徵稅抵免協議 ( 附註 ) Tax credits available under a tax treaty (Note) 澳門稅項支出 Macao taxation charge 755,237 90,556 1,224 80 (66,003) 25,857 632,622 75,878 3,135 42 (50,501) 28,554 附註 : 本行從國內業務所得須繳付國內相關稅項根據澳門特別行政區政府與內地簽署的關於對所得避免雙重徵稅和防止偷漏稅的安排, 本行於國內繳付之稅項可於應付的澳門所得稅款中抵免 The Bank has income derived from Mainland China which is subject to Mainland China income tax. According to the Arrangement Between The Macao Special Administrative Region and The Mainland of China For The Avoidance of Double Taxation and The Prevention of Fiscal Evasion With Respect To Taxes On Income, the amount of such Mainland China tax paid is allowed as a credit against the Macao Complementary Tax payable by the Bank subject to application and approval by Macao Finance Bureau.

12. 現金及短期資金 Cash and short term funds 現金 Cash 一個月內到期的銀行同業存款 Balances with banks maturing within one month 468,803 11,359,777 11,828,580 389,153 8,538,420 8,927,573 13. 存放本地監管機構之存款 Deposits with local regulatory authority 於十二月三十一日存放澳門金融管理局之結餘 Balance with AMCM as at 31 December 4,088,480 894,785 按有關存款保證金法例要求, 本銀行於澳門金融管理局開立之澳門幣活期帳戶的每週最低平均日結餘不可少於前一周下列各項總和的 70%: According to the statutory requirement, the Bank is required to maintain a minimum deposit balance with AMCM for liquidity purpose. The required daily amount of the MOP current deposit balance in each week should not be less than 70% of the following percentage of the average of the basic liabilities classified by term and calculated in the preceding week: (a) 即期負債之 3%; 3% on all the liabilities which are repayable on demand; (b) 除即期負債外, 三個月以內 ( 含三個月 ) 到期負債之 2%; 2% on all the liabilities which are repayable within 3 months (3 months inclusive) except for those already counted in (a); (c) 三個月以上到期負債之 1% 1% on all the liabilities which are repayable beyond 3 months.

14. 存放銀行同業及其他金融機構 Due from banks and other financial institutions 一個月以上至十二個月內到期的存放同業及其他金融機構 Due from banks and other financial institutions maturing between one month to twelve months 1,560,026 15. 政府債券 Treasury bills 由澳門金融管理局發行的票據之攤銷成本流動 Treasury bills issued by AMCM, at amortised cost current 1,496,111 1,249,103 16. 客戶貸款及放款 Loans and advances to customers 貸款及放款 Loans and advances 減 : 客戶貸款及放款準備金 Less: Provision for loans and advances to customers 71,310,615 (823,455) 70,487,160 51,479,645 (599,532) 50,880,113 流動 Current 非流動 Noncurrent 53,203,089 17,284,071 70,487,160 38,967,820 11,912,293 50,880,113

16. 客戶貸款及放款 ( 續 ) Loans and advances to customers (Continued) 貸款準備金之變動分析如下 : An analysis of the provision for loans and advances is as follows: 一般準備 General provision 特定準備 Specific provision 合計 Total provision 於一月一日的結餘 Balance at 1 January 2014 302,718 66,703 369,421 收回以往年度撇帳貸款 Recoveries of loans and advances writtenoff in previous years 扣自損益表 ( 附註 10)Charge/(written back) to income statement (Note10) 於十二月三十一日的結餘 Balance at 31 December 2014 233,026 535,744 2,246 (5,161) 63,788 2,246 227,865 599,532 一般準備 General provision 特定準備 Specific provision 合計 Total provision 於一月一日的結餘 Balance at 1 January 2015 535,744 63,788 599,532 收回以往年度撇帳貸款 Recoveries of loans and advances writtenoff in previous years 扣自損益表 ( 附註 10)Charge/(written back) to income statement (Note10) 於十二月三十一日的結餘 Balance at 31 December 2015 233,378 769,122 5,089 (14,544) 54,333 5,089 218,834 823,455 17. 存款證 Certificates of deposits held 存款證 Certificates of deposits held 30,423 6,108,622 流動 Current 非流動 Noncurrent 30,423 734,502 5,374,120 30,423 6,108,622

18. 投資證券 Investment in securities 持作買賣投資 Investments held for trading 上市債務證券, 攤銷成本或市值之低者 Listed debt securities, at lower of amortised cost and market value 非上市債務證券, 攤銷成本或市值之低者 Unlisted debt securities, at lower of amortised cost and market value 減.. 準備金 ( 附註 A, 附註 22) Less: provision for diminution in value(note A, Note 22) 634,407 1 (4,620) 629,788 33,547 1 (199) 33,349 持至到期投資 Heldtomaturity investments 非上市債務證券之攤銷成本 Unlisted debt securities, at amortised cost 97,850 97,850 97,850 97,850 其他投資 Other investments 非上市股票之成本 Unlisted shares, at cost 非上市債務證券之攤銷成本 Unlisted debt securities, at amortised cost 總計 Total 4,754 4,465,855 4,470,609 5,198,247 4,754 3,028,550 3,033,304 3,164,503 流動 Current 非流動 Noncurrent 總計 Total 210,590 4,987,657 5,198,247 37,644 3,126,859 3,164,503

18. 投資證券 ( 續 ) Investment in securities (Continued) 附註 Note: (a) 持作買賣投資之市值 Market value of listed investments held for trading 上市債務證券 Listed debt securities 629,787 629,787 33,348 33,348 (b) 投資按發行機構分佈如下 Analysis of investments by issuers 持作買賣投資 Investments held for trading 企業 Corporate entities 持至到期投資 Heldtomaturity investments 銀行同業及其他金融機構 Banks and other financial institutions 629,788 629,788 97,850 33,349 33,349 97,850 97,850 97,850 其他投資 Other investments 銀行同業及其他金融機構 Banks and other financial institutions 企業 ( 附註 B) Corporate entites (Note B) 11,493 4,459,116 4,470,609 3,643 3,029,661 3,033,304 附註 A.. 截至十二月三十一日, 因證券投資減值準備確認遞延所得稅資產為澳門幣 554,285 元 ( 為澳門幣 23,765 元 ) Note A: As at 31 December 2015, deferred tax assets of MOP554,285 (2014: MOP23,765) has been recognised on provision for diminution in value for investment in securities. 附註 B.. 截至十二月三十一日, 其他投資的企業證券投資有澳門幣 8.08 億 ( 為澳門幣 7.35 億 ) 用於本行的同業負債資金擔保 ( 附註 25) Note B: As at 31 December 2015, investment in corporate entites with carrying amount of MOP808 million (2014: MOP735 million) was pledged to a financial institution to secure a loan facility (Note25).

19. 無形資産 Intangible asset 會藉 Club debenture 成本 Cost 累計減值虧損 Accumulated impairment loss 帳面淨值 Net book amount 3,047 (1,502) 1,545 3,047 (1,502) 1,545 20. 物業及設備 Property, plant and equipment 永久業權土地 Freehold land 房地産 Buildings 租約房地産 Leasehold buildings 傢私裝修及辦事處設備 Fixtures and furniture 電腦設備 Computer equipment 汽車 Motor vehicles 總計 Total 原值 Cost 於一月一日 At 1 January 2015 添置 Additions 出售及撇除 Disposals 13,352 7,993 30,112 90,427 9,481 70,656 16,232 (2,007) 4,507 1,163 217,047 26,876 (2,007) 於十二月三十一日 At 31 December 2015 13,352 7,993 30,112 99,908 84,881 5,670 241,916 累計折舊 Accumulated depreciation 於一月一日 At 1 January 2015 年度折舊及減值 Charge for the year 提回之折舊 Disposals 4,031 426 11,027 688 79,933 5,824 65,330 6,842 (2,006) 4,507 233 164,828 14,013 (2,006) 於十二月三十一日 At 31 December 2015 4,457 11,715 85,757 70,166 4,740 176,835 帳面淨值 Net book value 於十二月三十一日 At 31 December 2015 13,352 3,536 18,397 14,151 14,715 930 65,081

20. 物業及設備 ( 續 ) Property, plant and equipment (Continued) 永久業權土地 Freehold land 房地産 Buildings 租約房地産 Leasehold buildings 傢私裝修及辦事處設備 Fixtures and furniture 電腦設備 Computer equipment 汽車 Motor vehicles 總計 Total 原值 Cost 於一月一日 At 1 January 2014 添置 Additions 出售及撇除 Disposals 13,352 7,993 30,112 86,726 3,899 (198) 66,991 5,162 (1,497) 4,507 209,681 9,061 (1,695) 於十二月三十一日 At 31 December 2014 13,352 7,993 30,112 90,427 70,656 4,507 217,047 累計折舊 Accumulated depreciation 於一月一日 At 1 January 2014 年度折舊及減值 Charge for the year 提回之折舊 Disposals 3,871 160 10,425 602 75,669 4,462 (198) 62,512 4,315 (1,497) 4,067 440 156,544 9,979 (1,695) 於十二月三十一日 At 31 December 2014 4,031 11,027 79,933 65,330 4,507 164,828 帳面淨值 Net book value 於十二月三十一日 At 31 December 2014 13,352 3,962 19,085 10,494 5,326 52,219

21. 租賃土地權益 Interest in leasehold land 本行於租賃土地權益的經營租賃及帳面淨值分析如下 : The Bank s interest in leasehold land represents operating leases and the net book value is analysed as follows: 於澳門按以下方式持有 :In Macao held on : 10 至 50 年的租賃期 Leases of between 10 to 50 years 50,009 51,480 於一月一日 At 1 January 租賃土地權益攤銷支出 Amortisation of interests in leasehold land 於十二月三十一日 At 31 December 51,480 (1,471) 50,009 52,951 (1,471) 51,480 22. 遞延稅項資產 /( 負債 ) Deferred income tax 遞延稅項資産 /( 負債 ) :Deferred income tax liabilities: 將於 12 個月內收回的遞延稅項資産 /( 負債 ) Deferred income tax liabilities to be recovered within 12 months (209) (198) 遞延稅項帳目變動如下 : The movement on the deferred income tax account is as follows: 於一月一日 At 1 January 於損益表貸記 /( 借記 ) ( 附注 11) Deferred taxation debited to income statement (Note 11) 於十二月三十一日 At 31 December (198) (11) (209) 2,953 (3,151) (198)

22. 遞延稅項資產 /( 負債 ) ( 續 ) Deferred income tax (Continued) 遞延稅項資産 Deferred income tax assets 跌價撥備 Provisions for diminution in value for investment; loan and advances provision 於二零一三年十二月三十一日 At 31 December 2013 於損益表貸記 Recognised in the income statement 於十二月三十一日 At 31 December 2014 於損益表借記 Recognised in the income statement 於十二月三十一日 At 31 December 2015 3,651 (3,119) 532 22 554 加速稅項折舊 Accelerated tax depreciation 遞延稅項負債 Deferred income tax liabilities 於二零一三年十二月三十一日 At 31 December 2013 於損益表借記 Recognised in the income statement 於十二月三十一日 At 31 December 2014 於損益表借記 Recognised in the income statement 於十二月三十一日 At 31 December 2015 (698) (32) (730) (33) (763)

23. 其他資産 Other assets 應收帳款 Cheque clearance and account receivable 應收利息 Interests receivable 預付費用 Prepayments 存出保證金 Margin deposits paid 可收回中國大陸稅款 Mainland China tax recoverable 其他 Others 209,938 480,662 7,592 21,675 128,360 17,522 865,749 291,946 454,913 5,932 24,462 107,759 17,209 902,221 流動 Current 非流動 Noncurrent 835,252 30,497 865,749 870,916 31,305 902,221 24. 銀行同業及其他金融機構存款 Due to banks and other financial institutions 十二個月內到期的銀行同業及其他金融機構存款 Due to banks and other financial institutions maturing within twelve months 18,370,160 17,159,967 25. 賣出回購金融資產 Financial assets sold under repurchase agreements 其他投資 ( 附錄 18) 流動 Other investments (Note18) current ( 附註 Note36) 598,755 599,242 26. 客戶存款 Customer deposits 往來及儲蓄存款 Current and savings deposits 定期存款 Time deposits 11,184,156 56,127,429 67,311,585 8,926,831 43,031,831 51,958,662 流動 Current 非流動 Noncurrent 67,101,765 209,820 67,311,585 51,627,026 331,636 51,958,662

27. 其他負債 Other liabilities 應付帳款 Accounts payable 開立本票 Cashier Orders 應付利息 Interests payable 應計費用 Expenses accruals 保證金 Margin deposits received 其他應付款項 Other payables 96,513 34,013 339,875 122,743 6,524 21,617 621,285 140,774 33,327 330,409 98,388 7,194 23,310 633,402 流動 Current 非流動 Noncurrent 28. 應付債券 Subordinated liabilities 611,964 9,321 621,285 605,105 28,297 633,402 應付次級債券 Subordinated fixed rate debts non current 798,250 798,250 經澳門金融管理局 ( AMCM ) 批准, 本行於 2013 年 10 月發行定息次級債券該債券本金及利息之清償順序在普通債權之後, 而優於本行所有者權益本行於 2018 年具有無條件以票面金額贖回之權利 In October 2013, the Bank issued debt after the approval from AMCM. The debts are subordinated debts and its principal and interest rank after the Bank s normal debts but before the Bank share capital in the repayment order. The Bank has the option to redeem the debt unconditionally at par value in 2018.

29. 股本 Share capital 法定, 已發行及已繳足股本 : Authorised, issued and fully paid: 2,610,000 普通股股份每股面值澳門幣 1,000 元 2,610,000 Ordinary shares of MOP 1,000 each 1,216,730 股 A 類股份每股面值澳門幣 1,000 元 1,216,730 Class A shares of MOP 1,000 each 63,270 股 B 類股份每股面值澳門幣 1,000 元 63,270 Class B shares of MOP 1,000 each 2,610,000 2,610,000 1,216,730 63,270 1,280,000 根據十二月十一日和十二月二十二日臨時股東大會特別決議及澳門金融管理局十二月十八日之批准, 本行將 A 類和 B 類股票均轉換為普通股並新發行普通股 133 萬股, 每股票面金額澳門幣 1,000 元 Pursuant to special resolutions passed at the Extraordinary General Meeting of the Bank held on 11 Dec 2015 and 22 Dec 2015 and upon the approval of AMCM on 18 Dec 2015, the Bank has converted the Class A and Class B shares into ordinary shares and has issued additional 1,330,000 ordinary shares at nominal value of MOP1,000 on the respective resolution dates. 30. 與集團公司及有關連人士之交易 Transactions with group companies and related parties 集團公司包括最終控股公司及其關聯公司有關連人士是指控股公司之股東及其附屬公司本行於本年度與集團公司及有關連人士訂立了下列的重大交易或結餘, 並已在財務報表中其他部份列示 Group companies include the holding companies and their subsidiaries. Related parties represent shareholders of the holding companies and their subsidiaries. During the year the Bank entered into transactions with the holding companies and their subsidiaries in the normal course of its banking business including, inter alia, lending, the acceptance and placement of interbank deposits and correspondent banking transactions. Other than transactions or balances disclosed elsewhere in the financial statements, the Bank had entered into the following significant balances and transactions with the group companies and related parties at mutually agreed terms during the year: (a) 包括於以下資産負債表帳項爲與集團公司之結餘 : Included in various balance sheet captions are balances with group companies as follows: 存放銀行同業及其他金融機構 Due from banks and other financial institutions 廈門國際銀行股份有限公司發行之可贖回浮息存款證 Puttable CDs issued by Xiamen International Bank Co. Ltd. 其他資産 Other assets 銀行同業及其他金融機構存款 Due to banks and other financial institutions 客戶存款 Customer deposits 其他負債 Other liabilities 6,040 30,423 416 (9,009,940) (187,453) (30,206) 2,380,917 5,933,226 68,894 (9,606,546) (194,208) (13,629)

30. 與集團公司及有關連人士之交易 ( 續 ) Transactions with group companies and related parties (Continued) (b) 年內, 本行與集團公司之間的收入及支出如下 : During the year, the Bank earned income and incurred expense on balances with group companies as follows: 從浮息存款證存放銀行同業及其他金融機構之利息收入 Interest income earned on CDs and due from banks and other financial institutions 予客戶存款及同業及其他金融機構存款之利息支出 Interest expense on customer deposits and due to banks and other financial institutions 安排費廈門國際銀行股份有限公司發行之浮息存款證 Arrangement fee CDs issued by Xiamen International Bank Co. Ltd. 收取廈門國際銀行股份有限公司之融資安排費 Loan related income received from Xiamen International Bank Co. Ltd. 支付控股公司之管理費 Management fee paid to holding company 支付控股公司之系統顧問費 System consultancy fee paid to holding company 支付控股公司之房屋租金費用 Rental of premises paid to group companies 468,278 (65,930) 12,009 247,468 (9,270) (1,217) 411,066 (81,155) 8,706 (9,270) (7,400) (1,110) (c) 與有關連人士之餘額 / 交易 :Transactions/balances with related parties: 客戶存款 Customer deposits 利息支出 Interest expense on customer deposits 其他負債 Other liabilities 員工股份 ( 附註 ) Share equity contributed by employees (Note) (81,932) (4,580) (1,299) 137,299 (160,807) (4,580) (329) 於十二月三十一日, 本行持有澳門幣 42,208,880,000 元由廈門國際銀行股份有限公司所開出備用信用證的客戶貸款及放款 ( : 澳門幣 34,369,640,000 元 ) As at 31 December 2015, the Bank s loans and advances to customers totaling MOP42,208,880,000 (31 December 2014: MOP34,369,640,000) was guaranteed by Xiamen International Bank Co. Ltd. in the form of standby letters of credit. 附註.. 於十二月三十一日, 員工股份在本行普通股中的佔比為 2.5%(.. 無 ) Note: As at 31 December 2015, 2.5% (31 December 2014: Nil) of the total issued ordinary shares were subscribed by the employees.

31. 現金流量表 Notes to cash flow statements (a) 除稅前溢利與來自除稅前營業活動之現金流入 /( 流出 ) 對帳表 Reconciliation of profit before taxation to operating cash (outflow) / inflow before taxation 除稅前溢利 Profit before taxation 調整 :Adjustments for: 物業及設備折舊 Depreciation of property, plant and equipment 租賃土地權益之攤銷 Amortisation of interests in leasehold land 股息收入 Dividend income 出售物業及設備淨溢利 Net gain on disposal of property, plant and equipment 出售其他投資淨 ( 收益 ) / 損失 Net loss /(gain) on disposal of investments securities 準備金計提 Increase in provisions for bad and doubtful debts 投資證券折讓 / 溢價攤銷 Amortisation of (discount) / premium on investments 扣除收回款項的貸款及放款淨撇銷 Loans and advances written off net of recoveries 外匯差額 Exchange difference 營運資産之變動 Changes in working capital 原到期日超過三個月的存放同業款項減少 / ( 增加 ) Decrease in due from banks with original maturity over three months 存放本地監管機構存款結餘增加 Increase in deposits with local regulatory authority 客戶貸款及放款增加 Increase in loans and advances to customers 買賣投資減少 Increase in investments held for trading 其他資産增加 Decrease / (increase) in other assets 客戶存款增加 Increase in customers deposits 同業及其他金融機構之存款增加 Increase in due to banks and other financial institutions 賣出回購金融資產增加 / ( 減少 ) (Decrease) / increase in financial assets sold under repurchase agreements 其他負債增加 Decrease in other liabilities 除稅前營業活動之現金流入 Operating cash (outflow) / inflow before taxation 755,237 14,013 1,471 (11,390) (1) 145,463 218,834 (69,031) 5,089 31,922 943,130 (3,193,695) (19,830,970) (596,439) 57,073 15,352,923 1,210,193 (487) (11,881) (4,978,546) 632,622 9,979 1,471 (1,261) (5) (74,998) 227,865 79,504 2,246 17,823 722,064 (138,342) (22,446,764) (33,348) (128,713) 15,880,129 10,966,305 599,242 (1,306,795) 5,009,024 來自經營活動之現金流包括以下項目 Cash flows from operating activities include 已收利息 Interest received 已付利息 Interest paid 2,735,490 (1,525,447) 1,982,446 (1,055,371)

31. 現金流量表 ( 續 ) Notes to cash flow statements (Continued) (b) 現金及現金等價物之明細 Analysis of balances of cash and cash equivalents 上述現金流量表所指的現金及現金等價物包括下述自購入日期起三個月內到期的項目 : For the purposes of the cash flow statement, cash and cash equivalents comprise the following balances with less than three months maturity from the date of acquisition. 現金及存放銀行同業之存款 Cash and balances with banks 原到期日爲三個月內的存放同業 Due from banks with original maturity within three months 原到期日爲三個月內的政府債券 Treasury bills with original maturity within three months 11,828,580 149,972 ( 附註 36) 8,927,573 616,896 419,905 現金及現金等價物 Cash and cash equivalents 11,978,552 9,964,374 32. 資本承擔 Capital commitments 已批准但未簽約 Expenditure authorised but not contracted for 已簽合約但未作撥備 Expenditure contracted but not provided for 13,931 483 6,629 33. 經營租約承擔 Operating lease commitments 於十二月三十一日, 銀行作爲承租人, 根據不可撤銷經營租賃而於未來須支付的最低總租金款項如下 : At 31 December, the Bank had future aggregate minimum lease payments under noncancellable operating leases as follows: 土地及房地産 Land and buildings 1 年內 Not later than 1 year 1 年以上但不超過 5 年 Later than 1 year but not later than 5 years 超過 5 年 Later than 5 years 10,981 15,203 26,184 8,812 18,003 797 27,612

34. 或有負債 Contingent liabilities and commitments 信用承諾 Credit commitments 貸款承諾 Loan commitments 開出信用證 Letters of credit issued 擔保書 Guarantees issued 信用承諾合計 Total credit commitments 其他 ( 名義金額 )Other commitments (notional amount) 遠期合約 Forward contracts 利率掉期合約 Interest rate swaps 貨幣期權及其他 Currency options and others 其他合計 Total other commitments 48,624,689 2,292,877 1,556,385 52,473,951 23,207,736 199,585 3,815 23,411,136 24,854,992 111,052 1,428,095 26,394,139 20,969,520 199,748 3,779 21,173,047 35. 控股公司 Holding company 控股公司為廈門國際投資有限公司 ( 其持股佔比 49%), 一家於香港註冊成立的公司它是廈門國際銀行股份有限公司的附屬公司 The Bank s holding company (holding 49% of the total issued ordinary shares) is Xiamen International Investment Limited, a company incorporated in Hong Kong. The holding company is a subsidiary of Xiamen International Bank Co. Ltd. 36. 數據比較 Comparative figures 為與本年列示一致, 財務報表之主表及相關附註中的部份比較資料進行了重分類調整上述重分類調整對本行截至二零一四年十二月三十一日和十二月三十一日的所有者權益及度和度的利潤均無重大影響 Certain comparative figures set out in the financial statements and the related notes thereto have been reclassified to conform with the current year s presentation. These reclassifications have no impact on the Bank s total equity as at both 31 December 2015 and 2014, or on the Bank s profit for the years ended 31 December 2015 and 2014.

分行 Branch 三盞燈分行嘉路米耶圓形地 8 號地下電話 :2852 5048 傳真 :2852 7231 板樟堂分行板樟堂街 15 號電話 :2832 9024 傳真 :2838 9360 黑沙環分行黑沙環祐漢新第一街 8 號地下電話 :2841 2730 傳真 :2841 3443 建興龍分行宋玉生廣場 238286 號羅馬街 7117 號建興龍廣場 I 及 J 舖電話 :2876 0398 傳真 :2876 0600 新橋分行罅些喇提督馬路昌明花園地下 CK,CJ 及 P 舖電話 :2821 5582 傳真 :2821 0481 台山分行台山巴波沙大馬路新城市商業中心 IN1 及 IO1 舖電話 :2823 3762 傳真 :2823 2615 紅街市分行高士德馬路 126128 號電話 :2821 0773 傳真 :2821 0013 新口岸分行北京街 244246 號澳門金融中心地下 J 及 K 舖電話 :2870 1935 傳真 :2870 2958 筷子基分行俾若翰街 182J186 號宏開大廈第 3 座地下 B,D 座電話 :2859 2540 傳真 :2826 0766 氹仔分行氹仔基馬拉斯大馬路 152158 號至尊花城地下 F 舖電話 :2883 2868 傳真 :2883 7288 保利達分行東北大馬路 507 511 號保利達花園地下 AG AH 座電話..2876 0800 傳真..2876 0880 威翠分行氹仔南京街 222 號威翠花園地下 H 座電話..2883 3835 傳真..2883 0735 横琴代表處珠海市橫琴新區十字門中央商務區珠海橫琴金融產業服務基地 8 號樓 D 區電話 :00867562992506/ 00867562992508 Sam Chun Tang Branch Rotunda Carlos da Maia, no.8, r/c Tel: 2852 5048 Fax: 2852 7231 Pun Cheong Tong Branch Rua S. Domingos, no.15 Tel: 2832 9024 Fax: 2838 9360 Hac Sac Van Branch Bairro Iao Hon, Rua Um, no.8, r/c Tel: 2841 2730 Fax: 2841 3443 Kin Heng Long Branch Dr. Carlos d Assumpcao, nos. 238 a 286 e Rua de Roma, nos.7 a 117 Edf. Kin Heng Long Kuong Cheong I r/c, J r/c. Tel: 2876 0398 Fax: 2876 0600 San Kiu Branch Ave. do Almirante Lacerda Edif. Cheong Meng Garden, Lojas CK, CJ e P, r/c Tel: 2821 5582 Fax: 2821 0481 Toi San Branch Bairro Tamagnini Barbosa Jardins de Cidade Edif. Centro Com. Lojas IN1 e IO1 Tel: 2823 3762 Fax: 2823 2615 Hung Kai Si Branch Av. Horta e Costa, no.126128 Tel: 2821 0773 Fax: 2821 0013 San Hao Ngon Branch Rua de Pequim, no.244246 Macau Financial Centre, Lojas JK. Tel: 2870 1935 Fax: 2870 2958 Fai Chi Kei Branch Rua do Comandante Joao Belo nos. 182J186 Edif. Wang Hoi Bloco 3, B r/c, D r/c Tel: 2859 2540 Fax: 2826 0766 Taipa Branch Av. De Guimaraes, nos.152 e 158 Edif. Supreme Flower City, Loja F, Taipa Tel: 2883 2868 Fax: 28837288 Polytec Branch Av.do Nordeste No.507 511, Polytec Garden, R/C AG AH Tel: 2876 0800 Fax: 2876 0880 WaiChui Branch Na Taipa, Rua de Nam Keng No. 222, Vai Chui R/C H, Macau Tel: 2883 3835 Fax: 2883 0735 Hengqin Representative Office No. 8 D, Hengqin Financial District, Zhuhai Shizimen Central Business District, Zhuhai, China Tel:00867562992506/ 00867562992508

澳門蘇亞利斯博士大馬路 47 號 Avenida Dr.Mario Soares, No.47, Macau 電話 Tel : 8532837 8977 傳真 Fax : 8532857 8517 網址 Website : www.lusobank.com.mo 電子郵箱 Email : lusobank@lusobank.com.mo 環球電信 SWIFT : LUSO MO MX

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