大新金融2023年中期业绩报告

（股份代號Stock Code : 440) 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 Information234578929397 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 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 20236306For the six months ended 30 June 2023 (Continued)(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 (Expressed in thousands of Hong Kong dollars unless otherwise stated) 1. 1.GENERAL INFORMATION Dah Sing Financial Holdings Limited (the “Company”) and itssubsidiaries (together the “Group”) provide banking, insurance,financial and other related services in Hong Kong, Macau, and thePeople’s Republic of China. 2.U N A U D I T E DF I N A N C I A L S T A T E M E N T S A N DACCOUNTING POLICIES 2. 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). Basis of preparation and accounting policies 2023202212 31 Except as described below, the accounting policies and methods ofcomputation used in the preparation of the 2023 interim condensedconsolidated financial statements are consistent with those usedand described in the Group’s annual audited consolidated financialstatements for the year ended 31 December 2022. 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 DF 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(Continued) New and amended standards adopted 17 A number of new standards and amendments to standards andinterpretations became effective for the current reporting. None ofthese has a significant effect on the consolidated financial statementsof the Group, except for Hong Kong Financial Reporting Standard(“HKFRS”) 17, “Insurance Contracts”. •17 •Adoption of HKFRS 17 17201754 HKFRS 17 was issued in May 2017 as replacement for HKFRS4 “Insurance Contracts”. It requires a current measurementmodel where estimates are remeasured in each reporting period.Contracts are measured using the building blocks of: ••• •discounted probability-weighted cash flows; •an explicit risk adjustment; and •a contractual service margin (“CSM”) representing theunearned profit of the contract which is recognised asrevenue over the coverage period. The standard allows a choice between recognising changes indiscount rates either in the unaudited condensed consolidatedincome statement or directly in other comprehensive income.The Group has elected to report these changes in the unauditedcondensed consolidated income statement. An optional, simplified premium allocation approach is permittedfor the liability for the remaining coverage for short-durationcontracts, whic