Balance Sheet as of 30 Jun 2018 and 30 Jun Liabilities & Shareholder s Equity

Size: px

Start display at page:

Download "Balance Sheet as of 30 Jun 2018 and 30 Jun Liabilities & Shareholder s Equity"

Mitchell Bennett
5 years ago
Views:

1 Assets Balance Sheet as of 30 Jun 2018 and 30 Jun Jun Jun 2017 Liabilities & Shareholder s Equity UNIT : TWD ' Jun Jun 2017 SN Accounting Item Amount % Amount % SN Accounting Item Amount % Amount % Cash and Cash Equivalents 631, ,024 0 Loan from Central Bank and Inter-banks ,000 0 Placement and Balances with banks 27,216, ,935,257 5 Financial Liabilities at Fair-value through 91,298, ,641, Financial Assets at Fair-value through Profit or loss Profit or loss 6,479, ,285,336 2 Financial Assets at fair value through other 10,803, ,299,729 4 comprehensive income Bonds sold under repurchase agreements 9,309, Bills and bonds under resale agreements 36,716, ,918, Accounts Payable 10,115, ,371, Accounts Receivable-net 19,410, ,097, Tax payable 38, ,406 0 Current Tax Assets 22, ,675 0 Deposits and Remittance Payable 12,902, ,994,827 4 Bills and Loans-Net 48,287, ,497, Accrued Pension Liabilities 0 0 8, Guarantee Reserve 60, , Deferred Income Tax Liabilities ,801 0 Property and equipment-net 24, ,374 0 Other Liabilities 192,120, ,250, Intangible Assets-Net Liabilities 231,027, ,277, Deferred Tax Assets 206, ,120 0 Other Assets-Net 305, ,044 0 Working Capital 200, ,000 0 Retained Earnings 3,726, ,443,623 2 Other Reserves (30,277) 0 (38,411) 0 Shareholder s Equity 3,896, ,605,212 2 Assets 234,924, ,882, Liabilities And Shareholder s Equity 234,924, ,882, Accounting Item 30 Jun Jun 2017 Allowance for doubtful account-ar factoring without recourse 95,494 18,464 Allowance for doubtful account-loan 516, ,268 Allowance for doubtful account-acceptances Receivable

2 Statements of Comprehensive Income For the period from 1 Jan. to 30 Jun 2018 and 2017 and 2rd Quarter UNIT : TWD '000 Current Year Previous Year Current Year Previous Year 2Q Q 2017 YTD as at 30 Jun 2018 YTD as at 30 Jun 2017 Amount % Amount % Amount % Amount % Interest Income 533, , , , Less:Interest Expenses 930, , ,559, , Net Interest Income (397,274) (74) 17,064 4 (583,623) (60) 84, Net Non-Interest Income 724, , ,165, , Net Fee and Commission Income 10, , , ,180 5 Gain on financial assets and liabilities at fair value through profit or 434, , , , loss P/L on Foreign currency Exchanges Impairment of contingent assets 274,828 (40,658) 52 (8) ,487 7, ,128 0 Net Other Non-Interest Income 44, , , ,141 6 Net Income before operating Exp.& Prov. 327, , , , Loans Provisions and reserve for guarantee liabilities 178, (3,716) (1) 209, (6,288) (1) Operating Expenses 138, , , , Employee benefits 50, , , ,265 9 Depreciation and Amortization Expenses 1, , , ,407 0 Other Operating and Management Expenses 86, , , , Income from continuing operations before income 10, , , , taxes Income Taxes Expenses 4,706 1 (44,559) (11) (28,634) (3) (85,517) (11) Income from continuing operations after income 14, , , , taxes Net Income (Loss) 14, , , , Other comprehensive income Exchange differences resulting from translating the financial statement of a 0 0 (34,099) (9) 0 0 (34,099) (4) foreign operation Unrealized gain or loss on available-for sale 3, , financial assets other comprehensive income 3,157 1 (33,841) (9) 4,074 0 (33,841) (4) comprehensive income 17, , , ,

3 Information of financial instrument transaction Financial instruments 30-Jun Jun-2017 UNIT : TWD '000 measured at fair value item 1 st Leve1 2 nd Leve1 3 rd Leve1 1 st Leve1 2 nd Leve1 3 rd Leve1 Non-derivative financial instruments Assets Financial assets at fair value through profit or loss 81,550,619 81,550,619 58,348,103 58,348,103 Investment in bonds 7,969,865 7,969,865 4,498,395 4,498,395 Others 73,580,754 73,580,754 53,849,708 53,849,708 Financial Assets at fair value through other comprehensive income 10,803,858 10,803,858 6,299,729 6,299,729 Investment in bonds 1,598,945 1,598,945 2,999,691 2,999,691 Others 9,204,913 9,204,913 3,300,038 3,300,038 Liabilities Financial liabilities at fair value through profit or loss Derivative financial instruments Assets Financial assets at fair value through profit or loss 9,747,615 9,747,615 2,293,211 2,293,211 Liabilities Financial liabilities at fair value through profit or loss 6,479,954 6,479,954 3,285,336 3,285,336 95,622, ,622, ,655, ,655,707 3

4 Movements of financial assets classified into Level 3 of fair value are as follows: UNIT : TWD '000 1 Jan Valuation gain(loss) Addition Reduction 30 Jun Items 2018 through profits or loss through shareholders' equity Purchased Transferred Sold,disposed Transferred 2018 or issued to Level 3 or settled from Level 3 1.Financial assets at fair value through profit or loss: Nil Assets designated to be measured at fair value at initial recognition 2. Available -for -sale financial assets 3. Derivative financial instruments total Movements of financial liabilities classified into Level 3 of fair value are as follows: UNIT : TWD '000 1 Jan Valuation gain(loss) Addition Reduction 30 Jun Items 1. Financial liabilities at fair value through profit or loss: Liabilities designated to be measured at fair value at initial recognition 2018 through Current Year profit Nil or loss Purchased Transferred Sold,disposed Transferred 2018 or issued to Level 3 or settled from Level 3 2.Derivative instruments financial total

5 Asset Quality UNIT: TWD '000,% Business items Corporate Finance Consumer Finance Non-Perfor ming Loans Loans Overdue Ratio 30 Jun Jun 17 Provision for Bad Debt Cover ratio of Provisions for Bad Debt Overd Non-Perfor ming Loans Loans ue Ratio Provision for Bad Debt Cover ratio of Provisions for Bad Debt Pledged 0 5,078, , ,366, ,662 0 Non-Pledged 0 43,724, , ,560, ,606 0 Housing Mortgage Loans Cash Card Small Credit Loans Others Pledged Non-Pledged Non-Bank Loans 0 48,803, , ,926, ,268 0 Non-Perfor ming Loans Account Receivable Overdue Ratio Provision for Bad Debt Cover ratio of Provisions for Bad Debt Non-Perfor ming Loans Account Receivable Overd ue Ratio Provision for Bad Debt Cover ratio of Provisions for Bad Debt Credit Card Business Factoring-without recourse 0 9,549, , ,846, ,

6 Non-performing loans and overdue receivables exempted from reporting to the competent authority 30-Jun-2018 amount of non-performing loans exempted from reporting to the competent authority amount of overdue receivables exempted from reporting to the competent authority 30-Jun-2017 amount of non-performing loans exempted from reporting to the competent authority UNIT: TWD '000 amount of overdue receivables exempted from reporting to the competent authority Performing amounts exempted from reporting to the competent authority as debt negotiation(note 1) Performing amounts in accordance with debt liquidation program and restructuring program(note 2) Note 1: The Bank disclosed the total amount of non-performing loans and overdue receivables exempted from reporting to the competent authority as debt negotiation in accordance with the Explanatory Letter Jin-Guan-Yin (1) No of the FSC dated April 25, Note 2: The Bank disclosed the total amount of non-performing loans and overdue receivables exempted from reporting to the competent authority as debt liquidation program and restructuring program in accordance with the Explanatory Letter Jin-Guan-Yin (1) No of the FSC dated September 15,

7 Concentration of Credit Risk 30 Jun Jun 2017 UNIT: TWD '000,% ranking Group Co /Industry Category A. Group / Other Basic Metal Manufacturing Not Elsewhere Classified B. Group / Other Food Manufacturing Not Classified C. Manufacture of Electronic and Semi-conductors Production Equipment D. Co/ Telecommunications E. Co / Computer Manufacturing F. Co / Other Basic Metal Manufacturing Not Elsewhere Classified Loans Loans/ Net Worth (%) 15,850, ,461, Group Co /Industry Category A Co /Manufacture of Petroleum and Coal Products B Group / Computer Manufacturing Loans Loans/ Net Worth (%) 4,092, ,589, ,348, C Co /Banks 3,041, ,078, D Group / Other Basic Metal Manufacturing Not Elsewhere Classified 3,041, ,052, E Co / Real Estate 2,922, ,455, F Co /Manufacture of Petroleum and Coal Products 2,762, G. Co /Banks 2,177, G Co /Banks 2,172, H. Co /Banks 2,133, H Co /Banks 2,129, I. Co / Computer Manufacturing J. Co / Repair of Computers and Peripheral Equipment 1,828, I Co / Computer Manufacturing 2,007, ,609, J Co /Banks 1,520,

8 Sensitivity of Market Risk (TWD Exposure Only) 30 Jun 2018 UNIT: TWD '000, % 1 to 90 days 91 to 180 days 181 to 1 year Above 1 year Interest-Bearing Assets 103,827,471 24,462,410 15,513,680 1,913, ,716,561 Interest-Bearing Liabilities 13,125,356 11,852, ,635 25,009,630 Gapping 90,702,115 12,609,771 15,513,680 1,881, ,706,931 Net Worth 2,956,197 Ratio of Interest-Bearing Assets / Interest-Bearing Liabilities 583 Ratio of gapping / Net Worth 4,083 Sensitivity of Market Risk (USD Exposure Only) 30 Jun to 90 days 91 to 180 days 181 to 1 year Above 1 year UNIT: USD '000, % Interest-Bearing Assets 1,640,927 37, , ,400 1,994,393 Interest-Bearing Liabilities 5,879, ,337 45, ,914,552 Gapping -4,238, ,243 65, ,400-4,920,159 Net Worth 35,169 Ratio of Interest-Bearing Assets / Interest-Bearing Liabilities 29 Ratio of gapping / Net Worth -13,990 Profitability Return on Assets UNIT: % Before Tax After Tax Return on Net Worth Before Tax After Tax Profit After Tax / Operating Income

9 Liquidity Maturity Analysis of Assets & Liabilities (TWD Exposure Only) 30 Jun 2018 UNIT: TWD '000 Remaining Period to Maturity (TWD Exposure only) 0 to 30 days 31 to 90 days 91 to 180 days 181 to 1 year Above 1 year Assets 369,093, ,313,547 95,903,235 69,581,864 30,351,115 1,944,191 Liabilities 369,836, ,359, ,288,342 57,492,304 20,708,877 2,987,832 Gapping -742,584 38,954,366-60,385,107 12,089,560 9,642,238-1,043,641 Liquidity Maturity Analysis of Assets & Liabilities (USD Exposure Only) 30 Jun 2018 UNIT: USD '000 Remaining Period to Maturity (USD Exposure only) 0 to 30 days 31 to 90 days 91 to 180 days 181 to 1 year Above 1 year Assets 14,122,322 6,096,837 5,042,997 1,973, , ,371 Liabilities 34,401,179 7,057,667 5,089,141 3,748,891 2,899,489 15,605,991 Gapping -20,278, ,830-46,144-1,775,151-2,098,112-15,398,620 9

10 Information regarding selling non-performing loans: A. Summary of selling non-performing loans: UNIT: TWD '000 Contents of Transaction Counterparty right of claim date Nil Carrying value Sale price Gain or loss from disposal Attached Relation with conditions the Company B. Single-run of sales non-performing loans with an amount exceeding NT$ 1 billion excluding sales of non-performing loans to related parties: UNIT: TWD '000 Loan Components Amount Carrying Value Price Amortization Corporate Secured Unsecured Mortgage Loan Individual Secured Unsecured Car Loan Others Credit Card Cash Card Micro Credit Loan Others

11 Savings Account, Fixed Deposits and Foreign Exchange Deposits Balance UNIT: TWD '000,% 30 Jun Jun 2017 Savings Deposit 1,726,033 1,976,694 Savings Deposit / Non-Bank Deposit Ratio Fixed Deposits 11,156,356 4,990,321 Fixed Deposits / Non-Bank Deposit Ratio Foreign Currency Deposits 2,822,838 6,824,849 Foreign Currency Deposits / Non-Bank Deposit Ratio Small-Medium Enterprise Loans and Consumer Loans Balance Small-Medium Enterprise Loans Small-Medium Enterprise Loans / Non-Bank Loans Ratio UNIT: TWD '000,% 30 Jun Jun , , Consumer Loans 0 0 Consumer Loans / Non-Bank Loans Ratio

12 Interest-Bearing Assets and Liabilities Quarterly Information UNIT: TWD '000,% 2018(2Q) 2017(2Q) Average Amount Average Rate Average Amount Average Rate Interest-Bearing Assets 250,618, ,997, Interest-Bearing Liabilities 257,849, ,999, Net Open Positions for Major Foreign Currencies UNIT: TWD ' Jun Jun 2017 Net Open Positions for Major Foreign Currencies Original TWD Equivalent Original TWD Equivalent 1 USD 2 JPY 3 SGD 4 EUR 5 GBP 101,721 98,373 39,757 33,360 28,314 1 USD 2 EUR 3 HKD 4 SGD 5 CNH 62,131 40,359 25,815 24,294 7,404 12

Balance Sheet as of 30 Sep 2017 and 30 Sep Liabilities & Shareholder s Equity

Assets Balance Sheet as of 30 Sep 2017 and 30 Sep 2016 30 Sep 2017 30 Sep 2016 Liabilities & Shareholder s Equity UNIT : TWD '000 30 Sep 2017 30 Sep 2016 SN Accounting Item Amount % Amount % SN Accounting