PDF《2018》

2018 目录 页数 CONTENTS PAGE 董事会报告

1 Report of the Directors

1 公司治理

5 Corporate Governance

5 独立核数师报告

23 Independent Auditor'

s Report

23 综合收益表

35 Consolidated Income Statement

35 综合全面收益表

36 Consolidated Statement of Comprehensive Income

36 综合资产负债表

38 Consolidated Balance Sheet

38 综合权益变动表

40 Consolidated Statement of Changes in Equity

40 综合现金流量表

42 Consolidated Cash Flow Statement

42 财务报表附注 Notes to the Financial Statements 1.

主要业务

43 1. Principal activities

43 2. 主要会计政策

44 2. Significant accounting policies

44 3. 应用会计政策时之重大会计估计及判断

91 3. Critical accounting estimates and judgements in applying accounting policies

91 4. 过渡披露

95 4. Transition disclosures

95 5. 金融风险管理

100 5. Financial risk management

100 6. 资产和负债的公允值

183 6. Fair values of assets and liabilities

183 7. 净利息收入

201 7. Net interest income

201 8. 净服务费及佣金收入

202 8. Net fee and commission income

202 9. 净交易性收益/(亏损)

203 9. Net trading gain/(loss)

203 10. 其他金融资产之净收益

203 10. Net gain on other financial assets

203 11. 其他经营收入

204 11. Other operating income

204 12. 减值准备净拨备

205 12. Net charge of impairment allowances

205 13. 经营支出

206 13. Operating expenses

206 14. 投资物业公允值调整之净收益

207 14. Net gain from fair value adjustments on investment properties

207 15. 出售/重估物业、器材及设备之净收益/(亏损)

207 15. Net gain/(loss) from disposal/revaluation of properties, plant and equipment

207 16. 税项

208 16. Taxation

208 17. 股息

209 17. Dividends

209 18. 退休福利成本

210 18. Retirement benefit costs

210 19. 董事、高层管理人员及主要人员酬金

215 19. Directors'

, senior management'

s and key personnel'

s emoluments

215 20. 库存现金、存放及定放银行及其他金融机构的结余

219 20. Cash, balances and placements with banks and other financial institutions

219 21. 公允值变化计入损益之金融资产

220 21. Financial assets at fair value through profit or loss

220 22. 衍生金融工具

222 22. Derivative financial instruments

222 23. 贷款及其他账项

229 23. Advances and other accounts

229 24. 金融投资

232 24. Financial investments

232 25. 投资物业

239 25. Investment properties

239 26. 物业、器材及设备

240 26. Properties, plant and equipment

240 27. 其他资产

243 27. Other assets

243 目录 页数 CONTENTS PAGE 28. 公允值变化计入损益之金融负债

243 28. Financial liabilities at fair value through profit or loss

243 29. 客户存款及对冲会计

244 29. Deposits from customers and hedge accounting

244 30. 已发行债务证券及存款证

245 30. Debt securities and certificates of deposit in issue

245 31. 其他账项及准备

246 31. Other accounts and provisions

246 32. 递延税项

247 32. Deferred taxation

247 33. 股本

249 33. Share capital

249 34. 额外资本工具

250 34. Additional equity instruments

250 35. 综合现金流量表附注

251 35. Notes to consolidated cash flow statement

251 36. 或然负债及承担

253 36. Contingent liabilities and commitments

253 37. 资本承担

254 37. Capital commitments

254 38. 经营租赁承担

254 38. Operating lease commitments

254 39. 诉讼

255 39. Litigation

255 40. 分类报告

256 40. Segmental reporting

256 41. 已抵押资产

260 41. Assets pledged as security

260 42. 金融工具之抵销

261 42. Offsetting financial instruments

261 43. 金融资产转移

263 43. Transfers of financial assets

263 44. 董事贷款

263 44. Loans to directors

263 45. 主要之有关连人士交易

264 45. Significant related party transactions

264 46. 国际债权

269 46. International claims

269 47. 非银行的内地风险承担

270 47. Non-bank Mainland exposures

270 48. 资产负债表及权益变动表

272 48. Balance sheet and statement of changes in equity

272 49. 最终控股公司

276 49. Ultimate holding company

276 50. 财务报表核准

276 50. Approval of financial statements

276 未经审核之补充财务资料 Unaudited Supplementary Financial Information 1. 流动性覆盖比率及净稳定资金比率

277 1. Liquidity Coverage Ratio and Net Stable Funding Ratio

277 2. 风险管理

278 2. Risk Management

278 3. 业务回顾

283 3. Business Review

283 附录-本银行之附属公司

291 Appendix C Subsidiaries of the Bank

291 释义

292 Definitions

292 1 董事会报告 董事会全体成员欣然提呈南洋商业银行有限公司(下称「本银行」)及其附属公司(以下连同本银行统称「本集团」)截至

2018 年12 月31 日止年度之董事会报告及经审核之综合财务报表. 主要业务 本银行为根愀邸兑幸堤趵匪娑袢峡芍峙埔,主要从事银行业务及相关之金融服务.本银行之附属公司之主要业务载 於本财务报表「附录-本银行之附属公司」内. 业绩及分配 本集团在本年之业绩载於第

35 页综合收益表内. 捐款 本集团於年内之慈善及其他捐款合共约 256,000 港元. 发行股份 本年内,本银行概无发行股份.本银行之已发行股份详情载於财务报表附注

33 内. 董事 本年内及直至本报告日期止,本银行之董事如下: 董事会 董事长: 陈孝周 副董事长: 方红光 (自2019 年1月1日起辞任) 董事: 梁强 # 王鲜 (自2019 年1月1日起辞任) 孙建东 陈细明 刘汉铨* 蓝鸿震* 张信刚* 赵丽娟* (自2018 年5月29 日起获委任) # 非执行董事 * 独立非执行董事

2 董事会报告(续) 董事(续) 本年内及直至本报告日期止,除陈孝周先生、方红光先生**、陈细明先生 ## 及孙建东先生同时担任本银行一间附属公司董事外,本银行 附属公司之其他董事如下: 程泽宇 张载明 沈加沐 叶永刚 程正红 夏军 梁家俊*** 许伟兴 许凯漩 吴国源 庄永j 肖沃根 ## **於2019 年1月1日起辞任 ***於本年内辞任 ## 於2019 年3月12 日起获委任附属公司董事 根疽凶橹鲁滔冈虻

81 条,梁强先生、陈细明先生及蓝鸿震先生将於应届股东周年大会上退任,惟彼等均合符资格,并愿意重 选连任. 根疽凶橹鲁滔冈虻

82 条,赵丽娟女士将於应届股东周年大会上退任,惟彼合符资格,并愿意重选连任. 董事购买股份或债权证之权利 於本年任何时间内,本银行、其任何控股公司、附属公司或同系附属公司概无订立任何安排,使本银行董事可藉购买本银行或任何其他 法人团体之股份或债权证而获益. 董事於交易、安排或合约之权益 於本年末或本年任何时间内,本银行、其任何控股公司、附属公司或同系附属公司概无签订任何涉及本集团之业务而本银行之董事或其 有关连实体直接或间接在其中拥有重大权益之交易、安排或合约. 管理合约 於本年内,本银行概无就全部或任何重大部分业务之管理及行政工作签订或存有任何合约. 获准许的弥偿条文 根疽凶橹鲁滔冈,每名董事均可就本银行有关事务而引致的任何责任获本银行从资产中拨付弥偿.本银行已为可合法投保之董 事责任安排保险. 符合《银行业(披露)规则》 截至

2018 年12 月31 日止的综合财务报表完全遵守香港《银行业条例》项下《银行业(披露)规则》之要求. 核数师 本银行截至

2018 年12 月31 日止年度的综合财务报表乃由安永会计师事务所( 「安永」 )审计.安永将於

2019 年度股东周年大会上退 任,并表示愿意继续受聘. 承董事会命 陈孝周 董事长 香港,2019 年4月26 日3Report of the Directors The Directors are pleased to present their report together with the audited consolidated financial statements of Nanyang Commercial Bank, Limited (hereinafter as the Bank ) and its subsidiaries (together with the Bank hereinafter as the Group ) for the year ended

31 December 2018. Principal Activities The Bank is a licensed bank authorised under the Hong Kong Banking Ordinance. The principal activities of the Bank are provision of banking and related financial services. The principal activities of the Bank'

s subsidiaries are shown in Appendix C Subsidiaries of the Bank to the Financial Statements. Results and Appropriations The results of the Group for the year are set out in the consolidated income statement on page 35. Donations Charitable and other donations made by the Group during the year amounted to approximately HK$256,000. Shares Issued No shares were issued by the Bank during the year. Details of the issued shares of the Bank are set out in Note

33 to the Financial Statements. Directors The Directors of the Bank during the year and up to the date of this report are: Board of Directors Chairman: Chen Xiaozhou Vice Chairman: Fang Hongguang (resigned effective from

1 January 2019) Directors: Liang Qiang # Wang Tong Sai (resigned effective from

1 January 2019) Sun Jiandong Chan Sai Ming Lau Hon Chuen* Lan Hong Tsung, David* Chang Hsin Kang* Chiu Lai Kuen, Susanna* (appointed effective from

29 May 2018) # Non-executive Directors * Independent Non-executive Directors

4 Report of the Directors (continued) Directors (continued) Save for Messrs. Chen Xiaozhou, Fang Hongguang**, Chan Sai Ming ## and Sun Jiandong being also directors of a subsidiary ........