大新银行集团2024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 2024INTERIM REPORT中 期 業 績 報 告 Unaudited Condensed Consolidated IncomeStatement2 未經審核之簡明綜合全面收益表 Unaudited Condensed Consolidated Statement ofComprehensive Income3 未經審核之簡明綜合財務狀況表 Unaudited Condensed Consolidated Statement ofFinancial Position4 未經審核之簡明綜合權益變動表 Unaudited Condensed Consolidated Statement ofChanges in Equity5 未經審核之簡明綜合現金流量結算表 Unaudited Condensed Consolidated Statement ofCash Flows7 未經審核之中期簡明財務報表附註 Notes to the Unaudited Interim CondensedFinancial Statements8 財務比率 Financial Ratios86 集團及業務概覽 Corporate and Business Overview87 Corporate Governance and Other Information91 截至6月30日止6個月For the six months ended 30 June 未經審核之簡明綜合全面收益表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 截至6月30日止6個月For the six months ended 30 June 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 截至2024年6月30日止6個月For the six months ended 30 June 2024 UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 截至2024年6月30日止6個月For the six months ended 30 June 2024 未經審核之簡明綜合現金流量結算表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 截至6月30日止6個月For the six months ended 30 June 未經審核之中期簡明財務報表附註NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS .一般資料 .GENERAL INFORMATION 大新銀行集團有限公司（「本公司」）乃一間銀行控股公司。其主要附屬公司大新銀行有限公司（「大新銀行」）為香港持牌銀行。本公司連同其附屬公司（統稱「本集團」）提供銀行、金融及其他相關服務。 Dah Sing Banking Group Limited (the “Company”) is a bankholding company. Its principal subsidiary is Dah Sing Bank, Limited(“DSB”), which is a licensed bank in Hong Kong. The Companytogether with its subsidiaries (collectively the “Group”) providebanking, financial and other related services. 本公司之直屬及最終控股公司，大新金融集團有限公司，為香港一間上市公司。 The immediate and ultimate holding company is Dah SingFinancial Holdings Limited, a listed company in Hong Kong. .未經審核之財務報表及會計政策 .U N A U D I T E D F I N A N C I A L S TAT E M E N T S A N DACCOUNTING POLICIES 載於本中期業績報告之資料不構成法定之綜合財務報表。 The information set out in this Interim Report does not constitutestatutory consolidated financial statements. Certain financial information in this Interim Report is extractedfrom the statutory consolidated financial statements for theyear ended 31 December 2023 (the “2023 consolidated financialstatements”) which have been delivered to the Registrar ofCompanies as required by section 662(3) of, and Part 3 of Schedule6 to, the Hong Kong Companies Ordinance (Cap.622), and theHong Kong Monetary Authority (“HKMA”). 本中期業績報告之若干財務資料，乃摘錄自根據香港公司條例第622章第662(3)條及附表6第3部分已送呈公司註冊處及香港金融管理局（「香港金管局」）之截至2023年12月31日止年度之法定綜合財務報表（「2023年綜合財務報表」）。 2023年綜合財務報表之核數師報告為無保留意見，當中沒有核數師在並無作出保留意見下提出須注意的任何事宜，以及並無載列香港公司條例第622章第406(2)、407(2)或(3)條之聲明。 The auditorʼs report on the 2023 consolidated financial statementswas unqualified; did not include a reference to any matters towhich the auditor drew attention by way of emphasis withoutqualifying its report; and did not contain a statement under section406(2), 407(2) or (3) of the 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 .未經審核之財務報表及會計政策（續） .U N A U D I T E D F I N A N C I A L S TAT E M E N T S A N DACCOUNTING POLICIES(Continued) 編製基準及會計政策 Basis of preparation and accounting policies 編製2024年中期簡明綜合財務報表所採用之會計政策和計算方法與本集團截至2023年12月31日止年度已審核之年度綜合財務報表所採用及所述者一致。 The accounting policies and methods of computation used in thepreparation of the 2024 interim condensed consolidated financialstatements are consistent with those used and described in theGroupʼs annual audited consolidated financial statements for theyear ended 31 December 2023. 多項香港財務報告準則之修訂於2024年1月1日起適用： There are several amendments to HKFRS that became applicablefrom 1 January 2024: －香港會計準則第1號（修訂）－流動或非流動負債的分類及具合約條款之非流動負債－香港財務報告準則第16號（修訂）－售後租回中之租賃負債－香港會計準則第7號及香港財務報告準則第7號（修訂）－供應商融資安排－香港詮釋第5號（修訂）－財務報表呈列－包含即時付還款條款的中長年期貸款借款人之分類 –HKAS 1 (Amendments) - Classification of Liabilities as Currentor Non-current and Non-current Liabilities with Covenants –HKFRS 16 (Amendments) - Lease Liability in a Sale andLeaseback –HKAS 7 and HKFRS 7 (Amendments) - Supplier FinanceArrangements –HK Interpretation 5 (Revised) - Presentation of FinancialStatements – Classification by the Borrower of a Term Loanthat Contains a Repayment on Demand Clause 這些修訂對本集團之綜合財務報表沒有重大影響。 None of these has a significant effect on the consolidated financialstatements of the Group. 沒有其他自2024年1月1日起生效或仍未生效之香港財務報告準則或詮釋會預期對本集團有重大影響。 There are no other HKFRSs or interpretations that are effectivefrom 1 January 2024 or not yet effective that would be expected tohave a material impact on the Group. 除另有註明外，此中期簡明綜合財務報表概以港幣千元位（千港元）列示，並經董事會批准於2024年8月30日公佈。 The interim condensed consolidated financial statements arepresented in thousands of Hong Kong dollars (HK$ʼ000), unlessotherwise stated, and were approved by the Board of Directors forissue on 30