兆豐國際商業銀行107年 年報

161 財 務 概 況 161 (2) ٺ IAS 39 ̶ᙷ ࠎ Ķ౯ֻ΍઴ ܛ Ꮙྤயķ̝ๅચ̍׍ࢍ $232,141,475 Ζ̮ĂЯѣ௑Ъன ߹ܛ ณԆБ ࠎ ͚;ώ ܛ ̈́߹఼д γώ ܛܛ ᗝ̝Ӏि୧ІĂͷώҖ̈́̄Җ޺ѣܼ ࠎ ќ פ ன ߹ܛ ณ̈́΍઴̝ϫ۞ĂЯѩ ܐٺ Ѩዋϡ IFRS 9 ॡĂ̶ᙷ ࠎ Ķ౅ ࿅׎΁ტЪຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙྤய ( ๅચ̍׍ ) ķአᆧ $232,141,475 Ζ̮ć֭አഴܲ঻࠳ዶ $128,712 Ζ̮̈́አ ᆧ׎΁ᝋৈ $128,712 Ζ̮ĄΩአഴᅍ ؼ ٙ଀ඁ࢑ๅ $13,962 Ζ̮Ă֭አᆧ׎΁ᝋৈ $13,962 Ζ̮Ą (3) ٺ IAS 39 ̶ᙷ ࠎ ĶͽјώᏊณ ܛ Ꮙྤயķ̝ᝋৈ̍׍ࢍ $4,833,186 Ζ̮ĂώҖ̈́̄Җ૟ᛳඉரّԸྤ̈́ᘦ ؠ ќ פ ۵Ӏ ̝ᝋৈ̍׍Ըྤү˘̙࣎Ξၣዚ̝ᏴፄĂ ܐٺ Ѩዋϡ IFRS 9 ॡĂᏴፄ૟׎̶ᙷ ࠎ Ķ౅࿅׎΁ტЪຫৈ޷̳̯ᆊࣃᏊณ ̝ ܛ Ꮙྤய ( ᝋৈ̍׍ ) ķአᆧ $10,999,949 Ζ̮ćΩአᆧܲ঻࠳ዶ $299,195 Ζ̮̈́አᆧ׎΁ᝋৈ $5,867,568 Ζ̮Ą (4) ٺ IAS 39 ̶ᙷ ࠎ Ķ౯ֻ΍઴ ܛ Ꮙྤயķ̈́ĶͽјώᏊณ ܛ Ꮙྤயķ̝ᝋৈ̍׍ࢍ $5,781,732 Ζ̮̈́ $4,497,106 Ζ̮Ă ֶፂ IFRS 9 ఢ ؠ ᑕ̶ᙷ ࠎ Ķ౅࿅ຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙྤய ( ᝋৈ̍׍ ) ķአᆧ $11,153,376 Ζ̮ćΩአᆧܲ঻࠳ ዶ $445,678 Ζ̮̈́አᆧ׎΁ᝋৈ $428,860 Ζ̮Ą (5) ٺ IAS 39 ̶ᙷ ࠎ Ķᑕќ૳ഠķ̝ᑕќӀिࢍ $16,084 Ζ̮Ăֶፂ IFRS 9 ఢ ؠ ᑕ̶ᙷ ࠎ Ķ౅࿅ຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙྤய ( ๅચ̍׍ ) ķአᆧ $16,046 Ζ̮ćΩአᆧܲ঻࠳ዶ $26 Ζ̮̈́አഴ׎΁࢑ๅ $64 Ζ̮Ą (6) ώҖ̈́̄Җ޷ IFRS 9 ೩Еഴຫຫεఢ ؠ Ă̶Ҿአഴᑕќ૳ഠ $28,185 Ζ̮ă෭ன̈́ ٸ ഠ $47 Ζ̮ăன ܛ ̈́ ༊ࡗ ன ܛ $516 Ζ̮ăх ٸ δҖ̈́ ٵ ࣄᅙҖТຽ $2,121 Ζ̮̈́አᆧ࢑ๅ໤౯ $39,719 Ζ̮Ă֭አഴܲ঻࠳ዶ $70,588 Ζ̮Ą 3. ౯ ٯ ӑ૳̈́࢑ๅ໤౯ҋϔ઼ 106 ѐ 12 ͡ 31 ֶ͟ፂ IAS 39 ̈́ IAS 37 ̏൴ϠຫεሀёበᄦᖼೱҌϔ઼ 107 ѐ 1 ͡ 1 ֶ͟ ፂ IFRS 9 ࿰ഇຫεሀёበᄦ̝አ༼т˭Ĉ 106 ѐ 12 ͡ 31 ͟ IAS 39 ౯ ٯ ӑ૳ዶᗝ̈́ IAS 37 ̝೩Еᇴ ࢦ̶ᙷ ГᏊณ IFRS 9 107 ѐ 1 ͡ 1 ͟ ౯ ٯ ӑ૳̈́ ௢ࢍഴຫዶᗝ ౯ො ٸ ഠ̈́ᑕќഠ (IAS 39) / ᝊዚ ޢ јώ̝ ܛ Ꮙྤய (IFRS 9) ன ܛ ̈́ ༊ࡗ ன ܛ $ 1,293 $ - $ 516 $ 1,809 (6) х ٸ δҖ̈́ ٵ ࣄᅙҖТຽ - - 2,121 2,121 (6) ᑕќ૳ഠ 1,664,722 - 28,185 1,692,907 (5)(6) ෭ன̈́ ٸ ഠ 28,355,505 - 47 28,355,552 (6) ౯ֻ΍઴ ܛ Ꮙ̍׍ (IAS 39) / ౅࿅׎΁ტЪຫৈ޷̳̯ᆊ ࣃᏊณ ܛ Ꮙྤய (IFRS 9) ๅચ̍׍Ըྤ - - 128,712 128,712 (2) ౯ֻ΍઴ ܛ Ꮙྤய (IAS 39) / ޷ᝊዚ ޢ јώᏊณ ܛ Ꮙྤய (IFRS 9) ๅચ̍׍Ըྤ - - 5,561 5,561 (1) ޺ѣҌ ז ഇ (IAS 39) / ᝊዚ ޢ јώ ܛ Ꮙྤய (IFRS 9) ๅચ̍׍Ըྤ - - 6,996 6,996 (1) ࢑ๅ໤౯ 14,820,870 - 39,719 14,860,589 (6) 4. ϔ઼ 106 ѐ 12 ͡ 31 ͟ၱϔ઼ 106 ѐ ޘ ̝ࢦࢋົࢍีϫ̝ᄲ ځ т˭Ĉ (1) ౅࿅ຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙྤய 106 ѐ 12 ͡ 31 ͟ ޺ѣֻϹ ٽ ̝ ܛ ᏉྤயĈ ۵ை $ 4,060,454 ࢉϠ̍׍ 3,264,346 ̳Φๅ 20,601,506 ܛ Ꮙๅ ד 12,508,766 ع߆ ๅ ד 1,181,390 Ъ ࢍ $ 41,616,462 a. ώҖ̈́̄Җϔ઼ 106 ѐ ޘ ޺ѣֻϹ ٽ ̝ ܛ Ꮙྤய̈́࢑ๅᄃ޽ ؠ ౅࿅ຫৈ޷̳̯ᆊࣃᏊณ̝ ܛ Ꮙ࢑ๅᄮЕ̝ຫৈኛ ྎ ܢ ො̱ ( ˟Ȉ˛ ) Ą b. ϔ઼ 106 ѐ 12 ͡ 31 ͟Ă˯ࢗ ܛ Ꮙྤய࠰൑೩ֻѣᙯ፟ᙯү ࠎ Чีຽચ̝໤౯̈́ፉܲ ݡ Ą c. ϔ઼ 106 ѐ 12 ͡ 31 ͟Ă˯ࢗ౅࿅ຫৈ޷̳̯ᆊࣃតજЕˢຫৈ̝ ܛ Ꮙྤய̝̚ๅ ࠰ד ൑ઇ ෴ܢ а኱΍̝ଐԛĄ (2) ᑕќഠีůஐᗝ 106 ѐ 12 ͡ 31 ͟ ᑕќٚᔉ૳ഠ $ 33,152,887 ᑕќٚҸைഠ 10,344,104 ᑕќӀि 5,962,835 ᑕќ ܫ ϡΙഠี 4,860,248 ᑕќᅈഇ ܫ ϡ ෴ې ᕝഠ 3,038,711 ᑕќќৈ 920,035 ׎΁ᑕќഠ 2,592,711 ̈ࢍ 60,871,531 ഴĈ౯ ٯ ӑ૳ ( 1,664,722 ) ஐ ᗝ $ 59,206,809