大新银行集团2023年中期业绩报告

（股份代號Stock Code : 2356)大新銀行有限公司之控股公司The holding company of Dah Sing Bank, Limited Unaudited Condensed Consolidated IncomeStatementUnaudited Condensed Consolidated Statement ofComprehensive IncomeUnaudited Condensed Consolidated Statement ofFinancial PositionUnaudited Condensed Consolidated Statement ofChanges in EquityUnaudited Condensed Consolidated Statement ofCash FlowsNotes to the Unaudited Interim CondensedFinancial StatementsFinancial RatiosCorporate and Business OverviewCorporate Governance and Other Information234578878892 未經審核之簡明綜合收益賬UNAUDITED CONDENSED CONSOLIDATED INCOME STATEMENT 6306For the six months ended 30 June(Expressed in thousands of Hong Kong dollars unless otherwise stated) 未經審核之簡明綜合全面收益表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 6306For the six months ended 30 June(Expressed in thousands of Hong Kong dollars unless otherwise stated) 未經審核之簡明綜合財務狀況表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION （以港幣千元位列示，除另有註明外）(Expressed in thousands of Hong Kong dollars unless otherwise stated) 未經審核之簡明綜合權益變動表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 20236306For the six months ended 30 June 2023(Expressed in thousands of Hong Kong dollars unless otherwise stated) 未經審核之簡明綜合權益變動表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 截至2023年6月30日止6個月（續）For the six months ended 30 June 2023 (Continued)（以港幣千元位列示，除另有註明外）(Expressed in thousands of Hong Kong dollars unless otherwise stated) 未經審核之簡明綜合現金流量結算表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 6306For the six months ended 30 June(Expressed in thousands of Hong Kong dollars unless otherwise stated) 未經審核之中期簡明財務報表附註NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS （以港幣千元位列示，除另有註明外）(Expressed in thousands of Hong Kong dollars unless otherwise stated) 1. 1.GENERAL INFORMATION Dah Sing Banking Group Limited (the “Company”) is a bank holdingcompany. Its principal subsidiary is Dah Sing Bank, Limited (“DSB”),which is a licensed bank in Hong Kong. The Company together with itssubsidiaries (collectively the “Group”) provide banking, financial andother related services. The immediate and ultimate holding company is Dah Sing FinancialHoldings Limited, a listed company in Hong Kong. 2. 2.U N A U D I T E D F I N A N C I A L S T A T E M E N T S A N DACCOUNTING POLICIES 202334 The unaudited 2023 interim condensed consolidated financialstatements of the Group have been prepared in accordance with HongKong Accounting Standard No. 34 “Interim Financial Reporting” issuedby the Hong Kong Institute of Certified Public Accountants. The information set out in this Interim Report does not constitutestatutory consolidated financial statements. 622662(3)63202212312022 Certain financial information in this Interim Report is extracted fromthe statutory consolidated financial statements for the year ended31 December 2022 (the “2022 consolidated financial statements”)which have been delivered to the Registrar of Companies as requiredby section 662(3) of, and Part 3 of Schedule 6 to, the Hong KongCompanies Ordinance (Cap.622), and the Hong Kong MonetaryAuthority (“HKMA”). 2022622406(2)407(2)(3) The auditor’s report on the 2022 consolidated financial statements wasunqualified; did not include a reference to any matters to which theauditor drew attention by way of emphasis without qualifying its report;and did not contain a statement under section 406(2), 407(2) or (3) ofthe Hong Kong Companies Ordinance (Cap.622). 未經審核之中期簡明財務報表附註NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS 2. 2.U N A U D I T E D F I N A N C I A L S T A T E M E N T S A N DACCOUNTING POLICIES(Continued) Basis of preparation and accounting policies 202320221231 The accounting policies and methods of computation used in thepreparation of the 2023 interim condensed consolidated financialstatements are consistent with those used and described in theGroup’s annual audited consolidated financial statements for the yearended 31 December 2022. 202311 There are no HKFRSs or interpretations that are effective from 1January 2023 or not yet effective that would be expected to have amaterial impact on the Group. 2023823 The interim condensed consolidated financial statements arepresented in thousands of Hong Kong dollars (HK$’000), unlessotherwise stated, and were approved by the Board of Directors for issueon 23 August 2023. These interim condensed consolidated financial statements have notbeen audited. 未經審核之中期簡明財務報表附註NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS （以港幣千元位列示，除另有註明外）(Expressed in thousands of Hong Kong dollars unless otherwise stated) 3.NET INTEREST INCOME For the six months ended 30 June 202220236306 未經審核之中期簡明財務報表附註NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS 4. 4.NET FEE AND COMMISSION INCOME For the six months ended 30 June The Group provides custody, trustee, corporate administration, andinvestment management services to t