大新金融2025年中期业绩报告

中 期 業 績 報 告INTERIMREPORT2025 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╱主要表現指標 Financial Ratios/KeyPerformance Indicators92 集團及業務概覽 Corporate and Business Overview96 Corporate Governance and Other Information100 未經審核之簡明綜合收益賬UNAUDITED CONDENSED CONSOLIDATED INCOME STATEMENT 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2025年6月30日止6個月For the six months ended 30 June 2025 未經審核之簡明綜合權益變動表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 截至2025年6月30日止6個月For the six months ended 30 June 2025 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 大新金融集團有限公司（「本公司」）與其附屬公司（統稱「本集團」）在香港、澳門及中國提供銀行、保險、金融及其他相關服務。 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 thePeopleʼs Republic of China. .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. 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2024年12月31日止年度之法定綜合財務報表（「2024年綜合財務報表」）。 Certain financial information in this Interim Report is extractedfrom the statutory consolidated financial statements for theyear ended 31 December 2024 (the “2024 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”). The auditorʼs report on the 2024 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). 2024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。 編製基準及會計政策 Basis of preparation and accounting policies Except as described below, the accounting policies and methodsof computation used in the preparation of the 2025 interimcondensed consolidated financial statements are consistentwith those used and described in the Groupʼs annual auditedconsolidated financial statements for the year ended 31 December2024. 除下列所述外，編製2025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2024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。 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（續） Basis of preparation and accounting policies(Continued) （甲）本集團已採納之新及經修訂準則 (a)New and amended standards adopted by the Group 以下對會計準則及香港財務報告準則（以下統稱「香港財務報告準則」）的修訂適用於2025年1月1日或之後開始的年度報告期間： The following amendments to accounting standards andHong Kong Financial Reporting Standards (hereinaftercollectively referred to as “HKFRS”) that became applicablefor annual reporting periods commencing on or after 1January 2025: (i)香港會計準則第21號的修訂－缺乏可兌換性 (i)Amendments to HKAS 21 – Lack of Exchangeability The above amendments require the reporting entity toassess whether or not a currency is exchangeable intoanother currency, and to estimate the spot exchange rateand to disclose when it concludes that a currency is notexchangeable into another currency. These amendmentshave no significant effect on the consolidated financialstatements of the Group. 上述修訂要求報告企業評估一種貨幣是否可以兌換成另一種貨幣、估算即期匯率，並在其得出某種貨幣無法兌換成另一種貨幣的結論時進行披露。這些修訂對本集團的綜合財務報表並無重大影響。 （乙）未採納之新及經修訂準則及詮釋 (b)New and amended standards and interpretations not yetadopted 若干已發布的會計準則與解釋的修訂，於2025年1月1日起仍未生效，本集團亦無提前採用： Certain amendments to accounting standards andinterpretations have been published that are not yet effectivefrom 1 January 2025 and have not been early adopted by theGroup: (i)金融工具分類和計量的修訂－對香港財務報告準則第9號及香港財務報告準則第7號的修訂（於2026年1月1日或之後開始的年度期間生效） (i)Amendments to the Classification and Measurement ofFinancial Instruments – Amendments to HKFRS 9 andHKFR