兆豐國際商業銀行107年 年報

Annual Report 2018 160 財 務 概 況 160 (3) ੑચܲᙋЪ ࡗ ੑચܲᙋЪ ࡗ ܼ޽ώҖ̈́̄Җ ٺ প ؠ ๅચˠ ז ഇ൑ ڱ ֶٕ࣒ࣧؕࢎ ޢ ̝ๅચ̍׍୧ഠᐺᔘॡĂυื͚;প ܛؠ ᗝĂͽ ᑓྃ޺ѣˠຫε̝Ъ ࡗ Ą ώҖ̈́̄Җ ٺ ܲᙋ೩ֶֻ͟ੑચܲᙋЪ ࡗ ̝̳̯ᆊࣃࣧؕᄮЕĄώҖ̈́̄Җٙ൴Җ̝ੑચܲᙋЪ ࡗ Ă࠰ ٺ Ъ ࡗ ᘪࢎॡ ӈќ פ ௑Ъ૱ఢϹ ٽ ̝͘ᜈ෱Ă ߇ ੑચܲᙋЪ ࡗ ᘪ ࡗ ̝̳̯͟ᆊࣃ ࠎ ќ פ ̝͘ᜈ෱ќˢĄ࿰ќ̝͘ᜈ෱ќˢᄮЕ ࠎ ᅍ ؼ ีϫĂ֭ ٺ Ъ ࡗ ഇมֶۡቢ ڱ ᝊዚᄮЕຫৈĄ ώҖ̈́̄Җ ޢ ᜈ޷˭Е૖੼۰Ꮚณٙ൴Җ̝ੑચܲᙋЪ ࡗ Ĉ a. ֶགྷ ܛ გົᄮΞ઼̝ᅫົࢍ໤݋ௐ 37 ཱིՙ ؠ ̝ ܛ ᗝć̈́ b. ࣧؕᄮЕ ܛ ᗝഴੵ઼ֶᅫົࢍ໤݋ௐ 18 ཱིĶќˢķᄮЕ̝௢ࢍᝊዚᇴĄ ੑચܲᙋЪ ࡗ ࢑ๅ໤౯ ܛ ᗝ̝౵ָҤࢍ͞ёܼॲፂᙷҬϹ ٽ ̝གྷរ̈́።ΫຫεᇴፂĂ֭ΐ˯გநลᆸ̝ҿᕝĄ ЯੑચܲᙋЪ ࡗ ٙᄮЕ̝࢑ๅᆧΐᇴĂᄮЕ ٺ Ķӑ૳෱ϡ̈́ܲᙋయЇ໤౯೩хķี˭Ą ˯ࢗܲᙋయЇ໤౯̝ෞҤΩҖણ໰ ܛ გົ൴ҶĶᅙҖྤயෞҤຫε໤౯೩Ё́࿈ഇ ٸ ഠ๊ќഠӑ૳఍நᏱ ڱ ķఢ ؠ ෞ ҤĄ 2. ܛ Ꮙྤய૳ࢬᆊࣃҋϔ઼ 106 ѐ 12 ͡ 31 ֶ͟ፂ IAS 39 በᄦᖼೱҌϔ઼ 107 ѐ 1 ͡ 1 ֶ͟ፂ IFRS 9 በᄦ̝አ༼т˭Ĉ IAS 39 106 ѐ 12 ͡ 31 ͟ ૳ࢬ ܛ ᗝ ࢦ̶ᙷ ГᏊณ IFRS 9 107 ѐ 1 ͡ 1 ͟ ૳ࢬ ܛ ᗝ 107 ѐ 1 ͡ 1 ͟ ܲ঻࠳ዶ ̝ᇆᜩᇴ 107 ѐ 1 ͡ 1 ͟ ׎΁ᝋৈ ̝ᇆᜩᇴ ౯ො ౅࿅ຫৈ޷̳̯ᆊࣃ Ꮚณ̝ ܛ Ꮙྤய $ 41,616,462 $ - $ - $ 41,616,462 $ - $ - ΐีĈ ҋ౯ֻ΍઴ (IAS 39) - 5,781,732 - 5,781,732 ( 428,860 ) 428,860 (4) ҋͽјώᏊณ (IAS 39) - 4,497,106 874,538 5,371,644 874,538 - (4) ҋᑕќӀि (IAS 39) - 16,020 26 16,046 26 - (5) ౅࿅ຫৈ޷̳̯ᆊࣃ Ꮚณ̝ ܛ Ꮙྤய $ 41,616,462 $ 10,294,858 $ 874,564 $ 52,785,884 $ 445,704 $ 428,860 ౅࿅׎΁ტЪຫৈ޷ ̳̯ᆊࣃᏊณ̝ ܛ Ꮙ ྤய $ - $ - $ - $ - $ - $ - ΐี － ๅચ̍׍Ĉ ҋ౯ֻ΍઴ (IAS 39) - 232,141,475 - 232,141,475 ( 128,712 ) 128,712 (2) ΐีůᝋৈ̍׍Ĉ ҋͽјώᏊณ (IAS 39) - 4,833,186 6,166,763 10,999,949 299,195 5,867,568 (3) ౅࿅׎΁ტЪຫৈ޷ ̳̯ᆊࣃᏊณ̝ ܛ Ꮙ ྤய $ - $ 236,974,661 $ 6,166,763 $ 243,141,424 $ 170,483 $ 5,996,280 IAS 39 106 ѐ 12 ͡ 31 ͟ ૳ࢬ ܛ ᗝ ࢦ̶ᙷ ГᏊณ IFRS 9 107 ѐ 1 ͡ 1 ͟ ૳ࢬ ܛ ᗝ 107 ѐ 1 ͡ 1 ͟ ܲ঻࠳ዶ ̝ᇆᜩᇴ 107 ѐ 1 ͡ 1 ͟ ׎΁ᝋৈ ̝ᇆᜩᇴ ౯ො ޷ᝊዚ ޢ јώ̝ๅચ ̍׍Ըྤ $ - $ - $ - $ - $ - $ - ΐีĈ ҋ౯ֻ΍઴ (IAS 39) - 40,166,793 ( 452 ) 40,166,341 ( 5,561 ) 5,109 (1) ҋ޺ѣҌ ז ഇ (IAS 39) - 282,443,736 ( 6,996 ) 282,436,740 ( 6,996 ) - (1) ޷ᝊዚ ޢ јώ̝ๅચ ̍׍Ըྤ $ - $ 322,610,529 ( $ 7,448 ) $ 322,603,081 ( $ 12,557 ) $ 5,109 ᑕќഠี $ 59,206,809 $ - $ - $ 59,206,809 $ - $ - ഴีĈ Ҍ౅࿅ຫৈ޷̳̯ᆊ ࣃᏊณ - ( 16,020 ) - ( 16,020 ) - - (5) Ҍ׎΁࢑ๅ - ( 64 ) - ( 64 ) - - (5) ഴຫຫεአፋᇴ - - ( 28,185 ) ( 28,185 ) ( 28,185 ) - (6) ᑕќഠี $ 59,206,809 ( $ 16,084 ) ( $ 28,185 ) $ 59,162,540 ( $ 28,185 ) $ - ன ܛ ̈́ ༊ࡗ ன ܛ $ 137,710,247 $ - ( $ 516 ) $ 137,709,731 ( $ 516 ) $ - (6) х ٸ Тຽ̈́ ٵ ࣄᅙҖ Тຽ $ 568,768,766 $ - ( $ 2,121 ) $ 568,766,645 ( $ 2,121 ) $ - (6) ෭ன̈́ ٸ ഠ $ 1,762,160,756 $ - ( $ 47 ) $ 1,762,160,709 ( $ 47 ) $ - (6) ࢑ๅ໤౯ $ 14,820,870 $ - $ 39,719 $ 14,860,589 ( $ 39,719 ) $ - (6) ᅍ ؼ ٙ଀ඁ࢑ๅ $ 2,216,847 $ - ( $ 13,962 ) $ 2,202,885 $ - $ 13,962 (2) (1) ٺ IAS 39 ̶ᙷ ࠎ Ķ౯ֻ΍઴ ܛ Ꮙྤயķ̈́Ķ޺ѣҌ ז ഇ͟ ܛ Ꮙྤயķ̝ๅચ̍׍̶Ҿࢍ $40,166,793 Ζ̮̈́ $282,443,736 Ζ̮ĂЯѣ௑Ъன ߹ܛ ณԆБ ࠎ ͚;ώ ܛ ̈́߹఼дγώ ܛܛ ᗝ̝Ӏि୧ІĂͷώҖ̈́̄Җ޺ѣܼ ࠎ ќ פ ன ߹ܛ ณĂЯѩ ܐٺ Ѩዋϡ IFRS 9 ॡĂ̶ᙷ ࠎ Ķ޷ᝊዚ ޢ јώᏊณ̝ ܛ Ꮙྤயķአᆧ $322,603,081 Ζ̮ćΩአഴܲ঻࠳ዶ $12,557 Ζ ̮̈́አᆧ׎΁ᝋৈ $5,109 Ζ̮Ą