CIMB : Bank Berhad, Hong Kong Branch - Financial Disclosure Statements for the year ended 31 December 2023 - Financial Disclosure Statement

CIMB Bank Berhad, Hong Kong Branch

(A limited liability company incorporated in Malaysia)

聯昌銀行有限公司，香港分行

(於馬來西亞註冊成立的有限責任公司)

Financial Disclosure Statements

財務披露報表

For the year ended 31 December 2023

截至 2023 年 12 月 31 日止年度

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Financial Disclosure Statements for the year ended 31 December 2023

截至 2023 年 12 月 31 日止年度的財務披露報表

In compliance with the disclosure requirements set out in the Banking (Disclosure) Rules issued by Hong Kong Monetary Authority ("HKMA"), the following key financial information of CIMB Bank Berhad, Hong Kong Branch (the "Branch") has been provided. The information is also available at the Branch located at Rooms 2501 and 2507-2510, 25th Floor, Gloucester Tower, The Landmark, 15 Queen's Road Central, Hong Kong, our Head Office's internet website (www.cimb.com) and the Public Registry of HKMA.

本公佈內披露有關聯昌銀行有限公司香港分行（「本分行」）的財務資料是參照香港金融管理局（「金管局」）發出之銀行業（披露）規 則而制定。此資料披露可於本分行位於香港皇后大道中 15 號置地廣場告羅士打大廈 25 樓 2501 及 2507-2510 室的分行地點，本分行總行的互 聯網網站（www.cimb.com）及香港金融管理局公共查冊處索閱。

Income Statement 損益表

For the year ended

全年結算至

Interest income

Interest expenses

Net interest (expenses) / income

Other operating income

Net gains arising from trading in foreign currencies

Net gains / (losses) on securities held for trading purposes

Net (losses) / gains from other trading activities

Net fees and commission income Other income

Total operating income

Operating expenses

Net operating income / (loss) before impairment allowances

Net charge of impairment losses and provisions for impaired loan and receivables

Net operating loss

Loss from disposal of fixed assets

Loss before taxation

Tax income / (expense)

Loss after taxation

利息收入

利息支出

淨利息(支出) / 收入

其他營運收入

來自非港元貨幣交易

的淨收益

來自持有作交易用途的證券

的淨收益 / (虧損)

來自其他交易活動的淨(虧損)

• 收益
  收費及佣金淨收入 其他收入
  總營運收入

經營開支

提取減值準備前之 淨經營收入 / (虧損)

減值損失及為已減值貸款及應收

款項而提撥的準備金 淨經營虧損

來自有形固定資產的處置

的虧損 除稅前虧損

稅項收入 / (開支)

除稅後虧損

31 Dec 2023	31 Dec 2022
2023 年 12 月 31 日	2022 年 12 月 31 日
HK$'000	HK$'000
港幣千元	港幣千元
404,669	228,404
(457,677)	(205,634)
(53,008)	22,770
143,059	18,265
13,164	(39,932)
(5,000)	34,476
7,411	301
7,203	6,902
112,829	42,782
(95,136)	(89,074)
17,693	(46,292)
(257,603)	(43,888)
(239,910)	(90,180)
(13)	-
(239,923)	(90,180)
567	(147,441)
(239,356)	(237,621)

1

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Balance Sheet 資產負債表
		As at 31 Dec 2023	As at 30 Jun 2023
		於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Assets	資產
Cash and balances with banks	現金及銀行結餘	2,825,933	968,466
Due from Exchange Fund	存放外匯基金存款	1,854	5,398
Placement with banks maturing between	於一至十二個月內到期之銀行
one and twelve months	存款	1,311,119	797,380
Amount due from overseas offices of	存放於該機構的海外辦事處的
the institution	數額	750,872	186,828
Reverse repurchase agreements	反向回購協議	1,094,641	-
Certificates of deposits held	持有的存款證	1,193,700	-
Securities held for trading purposes	持有作交易用途的證券	1,097,148	1,966,674
Loans and receivables	貸款及應收款項	1,789,670	523,956
Investment securities	投資證券	2,544,983	2,605,792
Tangible fixed assets	有形固定資產	6,752	5,787
Total assets	資產總額	12,616,672	7,060,281
Liabilities	負債
Deposits and balances from banks	尚欠銀行存款及結餘	5,950,296	4,004,087
Deposits from customers	客戶存款	5,347,947	3,212,328
Amount due to overseas offices of the institution	結欠該機構的海外辦事處的數額	1,701,543	300,000
Repurchase agreements	回購協議	103,071	248,132
Other liabilities and provisions	其他負債及準備金	720,393	435,889
Reserves	儲備	(1,206,578)	(1,140,155)
Total liabilities	負債總額	12,616,672	7,060,281

2

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Income Statement Additional Information 損益帳額外資料
Other income 其他收入
		For the year ended
		全年結算至
		31 Dec 2023	31 Dec 2022
		2023 年 12 月 31 日	2022 年 12 月 31 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Income from non-trading investments	非交易投資收益	5,850	5,122
Services fee earned from overseas offices	收取海外辦事處的服務收入	900	1,330
Others	其他	453	450
		7,203	6,902
Operating expenses 經營開支
		For the year ended
		全年結算至
		31 Dec 2023	31 Dec 2022
		2023 年 12 月 31 日	2022 年 12 月 31 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Staff expenses	員工開支	48,287	54,713
Rental expenses	租金開支	15,535	15,566
Others	其他	31,314	18,795
		95,136	89,074
Balance Sheet Additional Information 資產負債表額外資料
Cash and balance with banks 現金及銀行結餘
		As at 31 Dec 2023	As at 30 Jun 2023
		於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Cash	現金	1,681,502	376,925
Balance with banks	銀行結餘	22,379	82,217
Placement with banks maturing within one month	於一個月內到期的銀行存款	1,122,052	509,324
		2,825,933	968,466

Placement with banks maturing between one and twelve months 於一至十二個月內到期之銀行存款

Placement with banks

Impairment allowance on placement with banks Collective impairment allowances Individual impairment allowances

	As at 31 Dec 2023	As at 30 Jun 2023
	於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
	HK$'000	HK$'000
	港幣千元	港幣千元
銀行存款	1,311,193	797,444
銀行存款減值準備
組合減值準備	(74)	(64)
個別減值準備	-	-
	1,311,119	797,380

3

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Balance Sheet Additional Information (continued) 資產負債表額外資料 (續)
Loans and receivables 貸款及應收款項
		As at 31 Dec 2023	As at 30 Jun 2023
		於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Advances to customers	客戶貸款	1,500,000	1,229,498
Accrued interest receivable	應收利息	82,270	32,475
Other accounts and receivables	其他賬目及應收帳款	208,012	393,121
Gross loans and receivables	貸款及應收款項總額	1,790,282	1,655,094
Impairment allowances	減值準備
Collective impairment allowances	組合減值準備	(612)	-
Individual impairment allowances	個別減值準備	-	(1,131,138)
Total impairment allowances	減值準備總額	(612)	(1,131,138)
		1,789,670	523,956

Impaired loans and advances 減值貸款及墊款

Impaired loans and advances to customer Individual impairment allowances

Value of collateral which has been taken into account in respect of such loans and advances to which the individual impairment allowances relate

Impaired loans and advances to customer as a percentage of total loans and advances to customers

	As at 31 Dec 2023	As at 30 Jun 2023
	於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
	HK$'000	HK$'000
	港幣千元	港幣千元
已減值客戶貸款	-	1,229,498
個別減值準備	-	(1,131,138)
就該特定準備金所關乎的貸	-	-
款而計算在內的抵押
品的價值
該等已減值貸款佔對客戶的	-	100%
貸款的總額的百分率

As at 31 December 2023 and 30 June 2023, there were no loans and advances to banks which are individually determined to be impaired.

於 2023 年 12 月 31 日及 2023 年 6 月 30 日 ，本分行並無任何個別被斷定為對銀行的已減值貸款及放款的數額。

Impairment of financial assets 金融資產減值

According to our Head Office policy, the Branch assesses on a forward looking basis the expected credit losses ("ECL") associated with its financial assets carried at amortised cost, FVOCI and with the exposure arising from loan commitments and financial guarantee contracts. The impairment methodology of Head Office applied depends on whether there has been a significant increase in credit risk.

根據本分行總行的政策，本分行在前瞻性的基礎上評估與其以攤銷成本計價的金融資產、FVOCI 以及貸款承諾和財務擔保合同所產生的風 險相關的預期信貸損失（"ECL"）。總行採用的減值方法取決於信用風險是否顯著增加。

The Branch uses general 3-stage approach for financial assets accounted for at amortised cost, FVOCI and with the exposure arising from loan commitments and financial guarantee contracts which reflect their credit risk and how the ECL is determined for each of those categories.

本分行採用一般的 3 階段方法，反映按攤銷成本核算的金融資產、FVOCI 以及貸款承諾和財務擔保合同所產生的風險敞口的信用風險，以 及確定每個類別的 ECL。

A summary of the assumptions underpinning the Branch's expected credit loss model is as follows:

本分行預期信用損失模型的假設摘要如下：

1. Stage 1: 12-months ECL

Stage 1 includes financial assets which have not had a significant increase in credit risk since initial recognition or which have low credit risk at reporting date. 12-month ECL is recognised and interest income is calculated on the gross carrying amount of the financial assets.

1. 第一階段：12 個月的 ECL

第 1 階段包括自首次確認以來信用風險沒有顯著增加或在報告日信用風險較低的金融資產。本分行計提 12 個月的ECL，利息收入根據金融 資產的總賬面值計算。

4

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Balance Sheet Additional Information (continued) 資產負債表額外資料 (續)

Impairment of financial assets 金融資產減值 (續)

1. Stage 2: Lifetime ECL - not credit impaired

Stage 2 includes financial assets which have had a significant increase in credit risk since initial recognition (unless they have low credit risk at the reporting date) but do not have objective evidence of impairment. Lifetime ECL is recognised and interest income is calculated on the gross carrying amount of the financial assets.

1. 第二階段：終身 ECL - 無信用減值

第 2 階段包括自首次確認以來信用風險顯著增加的金融資產（除非它們在報告日信用風險較低），但沒有客觀的減值證據。本分行計提終 身 ECL，利息收入根據金融資產的總賬面值計算。

1. Stage 3: Lifetime ECL - credit impaired

Stage 3 includes financial assets that have objective evidence of impairment at the reporting date. Lifetime ECL is recognised and interest income is calculated on the net carrying amount of the financial assets.

1. 第三階段：終身 ECL - 信用減值

第 3 階段包括在報告日具有客觀減值證據的金融資產。本分行計提終身 ECL，利息收入根據金融資產的賬面凈值計算。

The Branch accounts for its credit risk by appropriately providing for ECL on a timely basis. In calculating the ECL rates, Head Office considers historical loss rates for each category of customers, and adjusts for forward looking macroeconomic data.

本分行適時計提 ECL 來考量其信用風險。在計算 ECL 費率時，本分行總行考慮了每個客戶類別的歷史損失率，並根據前瞻性宏觀經濟數 據進行調整。

Deposits from customers 客戶存款
		As at 31 Dec 2023	As at 30 Jun 2023
		於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Demand deposits and current accounts	活期存款及往來帳戶	55,496	27,917
Savings deposits	儲蓄存款	535,458	301,972
Time deposits	定期存款	4,756,993	2,882,439
		5,347,947	3,212,328
Other liabilities and provisions 其負債及準備金
		As at 31 Dec 2023	As at 30 Jun 2023
		於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
		HK$'000	HK$'000
		港幣千元	港幣千元
Accrued interest payable	應付利息	61,340	37,284
Provision	準備金	15,529	11,075
Other accounts and payables	其他帳目及應付帳款	643,524	387,530
		720,393	435,889

5

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Off-balance Sheet Exposures 資產負債外風險承擔

Derivative 衍生工具

The following table summarises the gross contractual underlying principal amounts of derivative. The contractual amounts of these instruments indicate the volume of transactions outstanding as at the balance sheet date. They do not represent amounts at risk.

下表列示衍生工具交易的合約總額。 這些工具之合約金額指於資產負債表日仍未平倉之交易額。而該等金額並不代表風險金額。

			As at 31 Dec 2023		As at 30 Jun 2023
		於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
			HK$'000		HK$'000
			港幣千元		港幣千元
		Trading	Hedging	Trading	Hedging
		持作交易用途	對沖用途	持作交易用途	對沖用途
Exchange rate contracts	滙率關聯衍生工具合約	22,624,282	-	13,637,157	-
Interest rate contracts	利率衍生工具合約	386,673	772,546	132,424	718,727
		23,010,955	772,546	13,769,581	718,727

The following table summarizes the fair value of derivative without taking into account the effect of bilateral netting arrangements.

下表列示沒有考慮到雙邊淨額結算的影響的衍生工具公平價值。

			As at 31 Dec 2023			As at 30 Jun 2023
			於 2023 年 12 月 31 日			於 2023 年 6 月 30 日
		Fair value assets	Fair value liabilities	Fair value assets	Fair value liabilities
		公平價值資產	公平價值負債	公平價值資產	公平價值負債
			HK$'000		HK$'000		HK$'000		HK$'000
			港幣千元		港幣千元		港幣千元		港幣千元
		Trading	Hedging	Trading	Hedging	Trading	Hedging	Trading	Hedging
		持作交易	對沖	持作交易	對沖	持作交易	對沖	持作交易	對沖
		用途	用途	用途	用途	用途	用途	用途	用途
Exchange	滙率關聯衍生
rate contracts	工具合約	99,754	-	61,420	-	165,468	-	51,605	-
Interest rate	利率衍生
contracts	工具合約	1,381	40,293	1,951	1,507	625	47,684	-	673
		101,135	40,293	63,371	1,507	166,093	47,684	51,605	673

The following table summarizes the fair value of derivative, taking into account the effect of bilateral netting arrangements.

下表列示考慮到雙邊淨額結算的影響的衍生工具公平價值。
				As at 31 Dec 2023
				於 2023 年 12 月 31 日
			Fair value assets			Fair value liabilities
			公平價值資產			公平價值負債
		Gross			Gross
		amount	Effect of		amount	Effect of
		recognize	bilateral netting		recognized	bilateral netting
		d in the	arrangement not		in the	arrangement not
		balance	set off in the	Net	balance	set off in the	Net
		sheet	balance sheet	amount	sheet	balance sheet	amount
		資產負債	資產負債表中未	淨額	資產負債表	資產負債表中未	淨額
		表中確認	抵消的雙邊凈額		中確認的總	抵消的雙邊凈額
		的總額	結算安排的影響		額	結算安排的影響
		HK$'000	HK$'000	HK$'000	HK$'000	HK$'000 HK$'000
		港幣千元	港幣千元	港幣千元	港幣千元	港幣千元	港幣千元
Exchange	滙率關聯衍生	99,754	(54,207)	45,547	61,420	(54,207)	7,213
rate contracts	工具合約
Interest rate	利率衍生	41,674	(2,888)	38,786	3,458	(2,888)	570
contracts	工具合約
		141,428	(57,095)	84,333	64,878	(57,095)	7,783

6

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Off-balance Sheet Exposures (continued)	資產負債外風險承擔（續）
Derivative (continued)	衍生工具 （續）
				As at 30 Jun 2023
				於 2023 年 6 月 30 日
			Fair value assets			Fair value liabilities
			公平價值資產			公平價值負債
		Gross			Gross
		amount	Effect of		amount	Effect of
		recognized	bilateral netting		recognized	bilateral netting
		in the	arrangement		in the	arrangement
		balance	not set off in the	Net	balance	not set off in the	Net
		sheet	balance sheet	amount	sheet	balance sheet	amount
		資產負債	資產負債表中未	淨額	資產負債	資產負債表中未	淨額
		表中確認	抵消的雙邊凈額		表中確認	抵消的雙邊凈額
		的總額	結算安排的影響		的總額	結算安排的影響
		HK$'000	HK$'000	HK$'000	HK$'000	HK$'000 HK$'000
		港幣千元	港幣千元	港幣千元	港幣千元	港幣千元	港幣千元
Exchange	滙率關聯衍生	165,468	(39,343)	126,125	51,605	(39,343)	12,262
rate contracts	工具合約
Interest rate	利率衍生	48,309	(673)	47,636	673	(673)	-
contracts	工具合約

213,777

(40,016)

173,761

Contingent liabilities and commitments 或然負債和承擔

Credit commitments:	信貸承諾:
-	With an original maturity of under 1 year	-	原定到期期限一年
	or are unconditionally cancellable		以下或可無條件取消
-	With an original maturity of 1 year and over	-	原定到期期限超逾一
			年

52,278	(40,016)	12,262
As at 31 Dec 2023	As at 30 Jun 2023
於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
HK$'000		HK$'000
港幣千元		港幣千元
1,650,000		2,800,000
500,000		-
2,150,000		2,800,000

The above amounts represent a worst case scenario of credit risk exposures arising from these instruments, without taking into account any collateral held or other credit enhancements attached. The amounts do not represent amounts at risk at the balance sheet date.

上述金額乃於最壞情況下這些工具所產生之信貸風險，並未計入所持有之任何抵押品或附帶之其他信貸保障措施。該等金額並不代表資產 負債表日之風險金額。

7

CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Analysis by Major Country or Geographical Segment	按主要國家或地域分部作出細目分類
International claims 國際債權
				Non-bank private sector
		Banks	Official	Non-bank	Non- financial	Others	Total
			sector	financial	private sector
				institutions
				非銀行私營機構
		銀行	官方機構	非銀行業	非金融業	其他	總額
				金融機構	私營機構
		HK$'m	HK$'m	HK$'m	HK$'m	HK$'m	HK$'m
		港幣	港幣	港幣	港幣	港幣	港幣
		百萬元	百萬元	百萬元	百萬元	百萬元	百萬元
As at 31 Dec 2023
於 2023 年 12 月 31 日
Developed countries	已發展國家	484	1,834	163	-	-	2,481
of which: Japan	其中: 日本	2	1,569	-	-	-	1,571
Offshore centres	離岸中心	408	91	527	39	-	1,065
of which: Hong Kong	其中: 香港	408	82	469	39	-	998
Developing Asia-Pacific	發展中的亞太區國家	5,073	534	62	83	-	5,752
of which: Malaysia	其中: 馬來西亞	2,831	5	62	-	-	2,898
China	中國	2,143	380	-	50	-	2,573
Developing Africa and	發展中的非洲及中東地區	-	1,100	-	-	-	1,100
Middle East
of which: Saudi Arabia	其中: 沙特阿拉伯	-	1,098	-	-	-	1,098
As at 30 Jun 2023
於 2023 年 6 月 30 日
Developed countries	已發展國家	372	1,694	217	-	-	2,283
of which: Japan	其中: 日本	5	1,649	39	-	-	1,693
Offshore centres	離岸中心	87	159	434	1,301	-	1,981
of which: Hong Kong	其中: 香港	84	81	414	1,268	-	1,847
Developing Asia-Pacific	發展中的亞太區國家	2,827	166	34	69	-	3,096
of which: Malaysia	其中: 馬來西亞	1,767	2	34	-	-	1,803
China	中國	1,027	33	-	49	-	1,109
Developing Africa and	發展中的非洲及中東地區	-	-	-	-	-	-
Middle East

A major country or geographical segment means a country or geographical segment to which not less than 10% of the Branch's total international claims are attributable after taking into account any recognized risk transfer.

主要國家或地域分部是指在計算任何認可風險轉移後，該國家或地域分部有不少於本分行的國際債權的總額的 10%是歸因於該國家或地域 分部的。

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CIMB Bank Berhad, Hong Kong Branch

聯昌銀行有限公司，香港分行

Analysis by Major Country or Geographical Segment (continued) 按主要國家或地域分部作出細目分類（續）
Advances to customers by major geographical segments 客戶貸款按照對方所在地作出細目分類
		Gross	Overdue		Impaired	Individual
		advances to	advances to	advances to	impairment
		customers	customers		customers	allowances
		客戶貸款總額	逾期的客戶貸款	減值客戶貸款	個別減值準備
		HK$'000	HK$'000		HK$'000	HK$'000
		港幣千元	港幣千元		港幣千元	港幣千元
As at 31 Dec 2023
於 2023 年 12 月 31 日
Hong Kong	香港	1,500,000	-		-	-
As at 30 Jun 2023
於 2023 年 6 月 30 日
Hong Kong	香港	1,229,498	1,229,498		1,229,498	(1,131,138)
A major country means a country to which not less than 10% of the Branch's total loans are attributable after taking into account any recognized risk
transfer.
主要國家是指在計算任何認可風險轉移後，該國家有不少於本分行的客戶貸款總額的 10%是歸因於該國家的。
Advances to customers by industry sectors	客戶貸款按行業分類資料
			As at 31 Dec 2023	As at 30 Jun 2023
			於 2023 年 12 月 31 日	於 2023 年 6 月 30 日
			Gross loan % of gross loan	Gross loan	% of gross loan
			and advances	covered by	and advances	covered by
				collateral		collateral
			貸款金額	抵押品值佔	貸款金額	抵押品值佔
			貸款總額比率		貸款總額比率
			HK$'000	%	HK$'000	%
			港幣千元		港幣千元
Loans for use in Hong Kong	在香港使用的貸款
Industrial, commercial and financial	工業、商業及金融
Property development		物業發展	1,500,000	0%	-	0%
Recreational activities		康樂活動	-	0%	1,229,498	0%
			1,500,000	0%	1,229,498	0%
Loans for use outside Hong Kong	在香港以外使用的貸款	-	0%	-	0%
			1,500,000	0%	1,229,498	0%

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