兆豐國際商業銀行107年 年報

Annual Report 2018 104 財 務 概 況 104 4. ώҖ̈́̄Җ၆ ٺ ઼ᅫੑચಡጱ໤݋ௐ 9 ཱི ( ͽ˭ᖎჍĶ IFRS 9 ķ ) ܼଳϡ̙ࢦበ݈ഇੑચಡܑĞͽ˭ᖎჍĶ࣒ϒё੠໖ķğĂ ၆ϔ઼ 107 ѐ 1 ͡ 1 ̝͟ࢦ̂ᇆᜩĂኛྎ ܢ ොȈ̱ ( Ȉ˘ )2. ̈́ 3. ᄲ ځ Ą ҋϔ઼ 107 ѐ 1 ͡ 1 ͟੓ଳϡ IFRS 9 ̝࠹ᙯ ܫ ϡࢲᐍྤੈ̝೬ᜨኛྎ ܢ ොˣ ( ˬ ) ćࣧϔ઼ 106 ѐ 12 ͡ 31 ݈͟ଳϡ઼ᅫົ ࢍ໤݋ௐ 39 ཱི ( ͽ˭ᖎჍĶ IAS 39 ķ ) ̝࠹ᙯ ܫ ϡࢲᐍྤੈኛྎ ܢ ොȈ̱ ( Ȉ˘ ) Ą ࢵѨዋϡ IFRS 9 ଳ࣒ϒё੠໖۰Ă ܢٺ ො่̱̚೬ᜨϔ઼ 107 ѐ 12 ͡ 31 ͟ၱϔ઼ 107 ѐ ޘ ̝ྤੈĂ׎ϔ઼ 106 ѐ 12 ͡ 31 ͟ၱϔ઼ 106 ѐ ޘ ̝ྤੈኛྎ ܢ ොȈ̱ ( Ȉ˘ ) Ą ( ˟ ) إ Ϗଳϡ ܛ გົᄮΞ̝າ൴Ҷă࣒ϒ ޢ ઼ᅫੑચಡጱ໤݋̝ᇆᜩ ˭ܑຉЕ ܛ გົᄮΞ̝ϔ઼ 108 ѐዋϡ઼̝ᅫੑચಡጱ໤݋̝າ൴Ҷă࣒ϔ࣒́ࢎ̝໤݋̈́ྋᛖĈ າ൴Ҷ / ࣒ϒ / ࣒ࢎ໤݋̈́ྋᛖ ઼ᅫົࢍ໤݋நְົ൴Ҷ̝Ϡड़͟ ઼ᅫੑચಡጱ໤݋ௐ 9 ཱི̝࣒ϒĶ׍࢑ྃᐺ̝೩݈ᔘഠপّķ ϔ઼ 108 ѐ 1 ͡ 1 ͟ ઼ᅫੑચಡጱ໤݋ௐ 16 ཱིĶ১ྨķ ϔ઼ 108 ѐ 1 ͡ 1 ͟ ઼ᅫົࢍ໤݋ௐ 19 ཱི̝࣒ϒĶࢍ൪̝࣒ϒăᒺഴٕ୻ᐺķ ϔ઼ 108 ѐ 1 ͡ 1 ͟ ઼ᅫົࢍ໤݋ௐ 28 ཱི̝࣒ϒĶᙯᓑЋຽᄃЪྤ̝ ܜ ഇᝋৈķ ϔ઼ 108 ѐ 1 ͡ 1 ͟ ઼ᅫੑચಡጱྋᛖௐ 23 ཱིĶ̙ቁ ؠ ّ̝ٙ଀ඁ఍நķ ϔ઼ 108 ѐ 1 ͡ 1 ͟ 2015-2017 ฉഇ̝ѐ ޘ Լච ϔ઼ 108 ѐ 1 ͡ 1 ͟ ੵ˭Еٙࢗ۰γĂགྷෞҤ˯ࢗ໤݋̈́ྋᛖ၆ώҖ̈́̄Җੑચ ڶې ᄃੑચᒻड़֭൑ࢦ̂ᇆᜩĈ ઼ᅫੑચಡጱ໤݋ௐ 16 ཱིĶ১ྨķ ઼ᅫੑચಡጱ໤݋ௐ 16 ཱིĶ১ྨķ פ ΃઼ᅫົࢍ໤݋ௐ 17 ཱིĶ১ྨķ̈́׎࠹ᙯྋᛖ̈́ྋᛖ̳ӘĄѩ໤݋ఢ ؠ ٚ১ˠᑕᄮЕֹ ϡᝋྤய̈́১ྨ࢑ๅĞੵ১ྨഇมൺ ٺ 12 ٕ࣎͡Ҳᆊࣃᇾ۞ྤய̝১ྨγğć΍১ˠົࢍ఍ந̪࠹ТĂ޷ᒉຽ১ྨ̈́Ꮙྤ১ྨ ׌჌ᙷ ݭ ఍நĂ่ᆧΐ࠹ᙯ೬ᜨĄ ώҖ̈́̄Җ૟ᛳٚ১ˠ̝১ྨЪ ࡗ ޷઼ᅫੑચಡጱ໤݋ௐ 16 ཱི఍நĂଘଳϡ̙ࢦበ݈ഇੑચಡܑ ( ͽ˭ᖎჍĶ࣒ϒё੠໖ķ ) Ă ၆ ٺ ϔ઼ 108 ѐ 1 ͡ 1 ͟Ξਕ̶Ҿአᆧֹϡᝋྤய̈́১ྨ࢑ๅ $1,782,562 Ζ̮̈́ $1,782,562 Ζ̮Ą ( ˬ ) ઼ᅫົࢍ໤݋நְົ̏൴Ҷҭ إ Ϗགྷ ܛ გົᄮΞ઼̝ᅫੑચಡጱ໤݋̝ᇆᜩ ˭ܑຉЕ઼ᅫົࢍ໤݋நְົ̏൴Ҷҭ إ Ϗৼˢ ܛ გົᄮΞ઼̝ᅫੑચಡጱ໤݋̝າ൴Ҷă࣒ϔ࣒́ࢎ̝໤݋̈́ྋᛖĈ າ൴Ҷ / ࣒ϒ / ࣒ࢎ໤݋̈́ྋᛖ ઼ᅫົࢍ໤݋நְົ൴Ҷ̝Ϡड़͟ ઼ᅫົࢍ໤݋ௐ 1 ઼ཱི̈́ᅫົࢍ໤݋ௐ 8 ཱི̝࣒ϒĶ೬ᜨ࣍ᛉůࢦّ̝̂ ؠ ཌྷķ ϔ઼ 109 ѐ 1 ͡ 1 ͟ ઼ᅫੑચಡጱ໤݋ௐ 3 ཱི̝࣒ϒĶຽચ̝ ؠ ཌྷķ ϔ઼ 109 ѐ 1 ͡ 1 ͟ ઼ᅫੑચಡጱ໤݋ௐ 10 ઼ཱི̈́ᅫົࢍ໤݋ௐ 28 ཱི̝࣒ϒĶԸྤ۰ᄃ׎ᙯᓑЋຽٕЪྤม ̝ྤய΍઴ٕԸˢķ ޞ ઼ᅫົࢍ໤݋நְົՙ ؠ ઼ᅫੑચಡጱ໤݋ௐ 17 ཱིĶܲᐍЪ ࡗ ķ ϔ઼ 110 ѐ 1 ͡ 1 ͟ གྷෞҤ˯ࢗ໤݋̈́ྋᛖ၆ώҖ̈́̄Җੑચ ڶې ᄃੑચᒻड़֭൑ࢦ̂ᇆᜩĄ αăࢦ̂ົࢍ ߆ ඉ̝ຉᓁᄲ !ځ ώЪ׀ੑચಡӘٙଳϡ̝ࢦ̂ົࢍ ߆ ඉăᏲೈᓏ ځ ăበᄦૄᖂăЪ׀ੑચಡܑຉበࣧ݋ᄲ ځ т˭ĄੵΩѣᄲ ځ γĂѩඈ ߆ ඉдٙѣಡ ጱഇม˘࡭гዋϡĄ ( ˘ ) Ᏺೈᓏ ځ ώЪ׀ੑચಡӘֶܼፂĶ̳ฟ൴ҖᅙҖੑચಡӘበᄦ໤݋ķᄃ ܛ გົᄮΞ઼̝ᅫੑચಡጱ໤݋ă઼ᅫົࢍ໤݋ăྋᛖ̈́ྋᛖ̳ Ә ( ͽ˭ᖎჍ IFRSs) በᄦĄ ( ˟ ) በᄦૄᖂ 1. ώЪ׀ੑચಡӘੵ޷̳̯ᆊࣃᏊณ̝౅࿅ຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙྤய̈́࢑ๅ ( Β ߁ ࢉϠ̍׍ ) ă޷̳̯ᆊࣃᏊณ̝౅࿅׎ ΁ტЪຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙྤய̈́࢑ๅ̈́޷ੜЃૄ ܛ ྤயഴੵቁ ؠ ჊Ӏཌྷચனࣃ̝ஐᗝᄮЕ̝ቁ ؠ ჊Ӏ࢑ๅγĂ׎ዶ ܼ޷໰።ΫјώበᄦĄ 2. ώҖ̈́̄Җ၆ ٺ ෱ϡ̶̝ ژ ֶܼ෱ϡّ̝ኳ̶ᙷĄ 3. д޷໰གྷ ܛ გົᄮΞ઼̝ᅫੑચಡጱ໤݋በᄦੑચಡܑॡĂგநลᆸυืֶ׎૞ຽ̝ҿᕝઇ΍ࡶ̒ࢦ̝̂ົࢍҤࢍĂ֭ՙ ؠ ົࢍ ߆ ඉĄ઄న̝ԼតΞਕົጱ࡭ੑચಡӘயϠࢦ̝̂ᇆᜩĄώҖ̈́̄Җ̝გநลᆸ࠹ ܫ ώЪ׀ੑચಡӘֹٙϡ̝઄నܼ ࠎ ዋ༊Ąঘ̈́੼ ޘ ҿᕝٕ੼ ޘ ኑᗔְ̝ีĂٕ၆ώЪ׀ੑચಡӘᇆᜩࢦ̝̂ҿᕝăҤࢍ̈́઄న̙ቁ ؠ ֽّ໚Ăኛણዦ ܢ ො̣̝ ᄲ ځ Ą 4. ώҖ̈́̄Җ ٺ ϔ઼ 107 ѐ 1 ͡ 1 ͟ ܐ Ѩዋϡ IFRS 9 Ăܼଳϡ࣒ϒё੠໖૟ᖼೱमᗝᄮЕ ٺ ϔ઼ 107 ѐ 1 ͡ 1 ̝ܲ͟঻࠳ዶ ٕ׎΁ᝋৈĂ֭Ϗࢦበϔ઼ 106 ѐ ޘ ̝ੑચಡܑ̈́ ܢ ොĄϔ઼ 106 ѐ ޘ ֶܼፂ IAS 39 ̈́׎࠹ᙯྋᛖ̈́ྋᛖ̳ӘበᄦĂٙଳ ϡ̝ࢦ̂ົࢍ ߆ ඉĂኛྎ ܢ ොȈ̱ ( Ȉ˘ ) ᄲ ځ Ą ( ˬ ) Ъ׀ੑચಡӘຉበࣧ݋ 1. ώҖ૟̄ҖৼˢЪ׀ੑચಡӘበᄦ̝࣎វĄ̄Җ޽ צ ώҖଠ ט ̝࣎វĂ༊ώҖᇷᜨ ٺ ֽҋ၆ྍ࣎វ̝ણᄃ̝តજಡ࿌ٕ၆ྍ ඈតજಡ࿌ֳѣᝋӀĂͷ౅࿅၆ྍ࣎វ̝ᝋ˧ѣਕ˧ᇆᜩྍඈಡ࿌ॡĂώҖӈଠ ט ྍ࣎វĄ̄ҖҋώҖ פ ଀ଠ ט ̝͟੓ৼˢ Ъ׀ੑચಡӘĂ ٺ ಉεଠ ט ̝͟੓௣ͤЪ׀Ą ώҖ̈́̄Җม̝Ϲ ٽ ăዶᗝ̈́Ϗ၁னຫৈຽ̏ዚੵĄ̄Җ̝ົࢍ ߆ ඉ̏үυࢋ̝አፋĂᄃώҖଳϡ̝ ߆ ඉ˘࡭Ą ຫৈ̈́׎΁ტЪຫৈЧ௡јొ̶ᕩᛳ ٺ ϓ̳Φຽ͹ćტЪຫৈᓁᗝϺᕩᛳ ٺ ϓ̳Φຽ͹Ą