兆豐國際商業銀行107年 年報

Annual Report 2018 164 財 務 概 況 164 5. ੑચࢲᐍ̝გநϫᇾ̈́ ߆ ඉů ܫ ϡࢲᐍ (1) ܫ ϡࢲᐍֽ̝໚̈́ ؠ ཌྷ ܫ ϡࢲᐍܼ޽ࣄഠˠă൴ҖˠٕϹ ٽ ၆͘Яੑચ ڶې ೋ̼ٕ׎΁Я৵Ăጱ࡭̙ᆹҖ׎ ࡗݵ ཌྷચ҃யϠຫε̝ࢲᐍĄ ώҖ̈́̄Җ ܫ ϡᇷᐍ͹ࢋ໚ҋ ٺ ၆Ћຽ̈́࣎ˠ̝෷ഠăܲᙋă෶ ٽ ᏉྤăᅙҖมх ٸٵ ̈́Ըྤѣᆊᙋ ד ඈຽચĄ ܫ ϡࢲᐍ ࠎ ώҖ̈́̄Җྤώࢍ೩౵͹ࢋ̝ຽચࢲᐍĄ (2) ܫ ϡࢲᐍგந ߆ ඉ ώҖ̈́̄Җ ܫ ϡࢲᐍგந̝ϫ۞ ࠎ ჯ޺ᘦઉ̝ྤய੨ཉඉரăᚑᖰ̝෷ ٸ ̼͛̈́ᐹ։̝ྤய ݡ ኳĂͽቁܲྤய̈́ќৈ щБĄ ώҖ̈́̄Җ ܫ ϡࢲᐍგந፟ ט Β ߁ Ĉ నѣࢲᐍგநă଱ ܫ ăԸྤඈᆶᛉ؎ࣶົ੅ኢξಞᒖဩăயຽត̼̈́ྤώࢨᗝ၆ᑕ͞੫Ăᆶᛉ࠹ᙯఢౢ̈́ࢦ̂଱ ܫ ăԸ ྤ९ІĄ ࢎ ؠ ᚑᖰ̝଱ ܫ ְ݈ᇈᆶ඀Ԕ̈́ୃઇᇾ໤Ă ؠ ഇᏱந෷ ޢ ੠ᖸგநĂ˞ྋ މ ̝͗ᒉྻ̈́ྤ ߹ܛ ШĂ၆ ٺ ࢲᐍઐ੼̝၆෪ ᆧΐᖬᆶᐛதĄ ֶ މ ͗࿁ ࡗ ፟தٕҖ ࠎ ෞ̶ડ̶ ܫ ϡඈ৺Ă၁ ܫ߉ ϡ̶৺გநĄ ֶ࣎Ҿ މ ͗ăะဥЋຽăயຽ̈́гડన ؠ ࢨᗝĂଠგ ܫ ϡᇷᐍะ̚ ޘ Ą ֶγొෞඈ̈́ण୕న ؠ ࢨᗝĂ ڦ ຍξಞ ܫ ϡΐቅត̼ĂႾଠϹ ٽ ၆͘ࢲᐍะ̚ ޘ Ą ޙ ϲ ܫ ϡ࿰ᛋЩಏ఼̈́ಡ፟ ט Ą ؠ ഇుඊෞҤྤய ݡ ኳĂ೩Е·֖̝ຫε໤౯Ą నϲ૞య̝ๅᝋგநಏҜ̈́ᆶᛉ؎ࣶົĂΐి̙։ๅᝋ఍ந̈́аќĄ ώҖ̈́̄Җ੫၆Ч͹ࢋຽચҾ ܫ ϡࢲᐍგந̝඀Ԕ̈́Ꮚณ͞ ڱ ᄲ ځ т˭Ĉ a. ଱ ܫ ਬಶ଱ ܫ ྤய̶ᙷ̰̈́ొࢲᐍෞඈ̶ࢗт˭Ĉ (a) ଱ ܫ ྤய̶ᙷ ώҖ̈́̄Җ၆Ћຽ଱ ܫ ͗ࢲᐍ۞ᏊณĂଳϡࣄഠˠ࿁ ࡗ ፟தሀ ݭ Ăৼˢੑચ̈́ ܧ ੑચЯ̄Ăྻϡ Logistic ਫ਼ᕩ ̶ ژ Ă࿰ҤࣄഠˠϏֽ˘ѐ࿁ ࡗ ፟தĂ֭၆໰࠹ᑕ۞ෞඈඈ৺Ăٕ҂ณ଱ ܫ ຽચপّ̈́ఢሀĂӀϡ ܫ ϡෞඈܑ ͽෞඈડ̶΍ࢲᐍ੼ҲĂ଱ ܫ ᆶ ߤ ̈́෷ ޢ გநӮֶ މ ͗ྤ ܫ ෞඈ̶৺఍நĄ၆࣎ˠ଱ ܫ ͗ଳϡϦኛ̈́Җ ࠎ ෞඈ ሀ ݭ ડ̶ࢲᐍඈ৺Ă̶ཏგநĄ̰ొሀ ؠݭ ഇٕ̙ ؠ ഇჯ᜕ᄃរᙋĂυࢋॡ̟ͽአ७Ăͽֹሀ ݭ ࢍზඕ ڍ ෭ ܕ ٺ ၁ᅫ࿁ ࡗ ଐԛĂ މ ͗ྤ ܫ ෞඈҌ͌Տѐࢦෞ˘ѨĂࡶ މ ͗ྤ ܫ ൴Ϡࢦ̂ត̼݋ዋॡᑭ੅አፋ׎ෞඈĄ (b) ̰ొࢲᐍෞඈ ٸ ഠֶ̰ొෞඈΞГ̶ ࠎ ઉБă։рă إ Ξăᓠऴα̂ᙷĂ̂࡭ᄃ Standard & Poor’s ෞඈ၆ᑕт˭Ĉ ֶ̰ొෞඈ̶ᙷ ઉБ ։р إ Ξ ᓠऴ ٺ༊࠹ S&P AAA~BBB- BB+~BB- B+ B ̈́ͽ˭ b. х ٸ ̈́ ٸٵ ᅙҖТຽ ώҖ̈́̄ҖдᄃᅙҖТຽซҖϹ ٽ ̝݈ื၆Ϲ ٽ ၆͘ྤ ܫ ซҖෞҤĂ఼૱ણ҂͹ࢋγొ ܫ ෞ፟ၹ̝ෞඈăϹ ٽ ၆͘ ྤய̈́ຽ͹ᝋৈఢሀ̈́׎ٙᛳ઼छࢲᐍඈĂࢎ ؠ ̙Т̝ᗝ ޘ ˯ࢨĄ֭ ؠ ഇ៍၅Ϲ ٽ ၆͘ ܫ ෞ̈́۵ᆊ̝ត̼ĂͽႾଠ Ϲ ٽ ၆͘ࢲᐍĄ c. ๅ ד ̈́ࢉϠ̍׍ ώҖ̈́̄Җ෴ ד ᗝ ޘ ̝ࢎ ؠ Ăੵๅ ד ൴Җ۰ٕܲᙋ۰̝ ܫ ϡෞඈ ( ଳϡ S&P/Moody’s/Fitch/ ̚ර ܫ ෞٕ೎᜖ᄂ៉̝ ෞඈ ) ื௑Ъ ( ૱ચ ) ཭ְົ८ ؠ ̝౵ҲࢋՐγĂ إ ҂ณ઼छࢲᐍă CDS ಡᆊត̼ăξಞ ڶې ඈࢲᐍЯ৵҃ ؠ Ą ώҖ̈́̄Җ၆ ܧ ᔖᐍࢉϠ̍׍ࢎѣୃઇಏҜ̈́БҖࢲᐍᓁࢨᗝĂ֭ͽϹ ٽ Ъ ࡗ ෞᆊϒᇴ̈́Ϗֽሕдᇷᐍᗝү ࠎ ࢍ ზϹ ٽ ၆͘ ܫ ϡࢲᐍૄ໤Ă׀ ܫٺ ϡࢲᐍᓁࢨᗝ˭ଠგĄ d. ྤய ݡ ኳ ώҖ̈́̄Җ၆ פٺ ଀Чᙷ ܛ Ꮙྤய̝ ݡ ኳࢎѣЧᙷ౵Ҳᇾ໤̈́ᆶ ߤ ඀ԔĂ֭ͽЧᙷࢨᗝଠგྤய௡Ъ̝ะ̚ ޘ ࢲ ᐍĂ޺ѣഇม˵ ؠ ഇႾଠྤய ݡ ኳ̝ត̼Ăଳ ࠹פ ᑕନ ߉ ჯ޺ ݡ ኳ̙ᆩĂтயϠๅᝋ צ ຫႷᇋॡĂϺࢎѣ ߆ ඉ̈́Ᏹ ڱ ೩х֖ૉ̝ຫε໤౯Ăͽৌ၁ͅ ߍ ̈́ܲᅪ̳Φຽ͹ᝋৈ̝ᆊࣃĄ e. ܛ Ꮙྤயഴຫ̈́໤౯ ܛ ࢍ೩ ߆ ඉഴຫ ߆ ඉ ٺ Տ˘ྤய࢑ๅܑ͟ෞҤ ܛ Ꮙྤய ߏ ӎ̏གྷഴຫĂࡶѣ މ ៍ᙋፂពϯࣧؕᄮЕ ޢ ̏൴Ϡᇆᜩ׎Ϗֽன ߹ܛ ณଐְ ॡĂӈᑕᄮЕഴຫຫεĄ ഴຫ̝ މ ៍ᙋፂΒ ߁ Ĉ ൴Җˠٕๅચˠ൴Ϡព඾ੑચӧᙱć ൴Җˠٕๅચˠ̏࿁ͅЪ ࡗ ć ๅᝋˠЯགྷᑻٕ ޠڱ Я৵҂ณĂග̟൴Ϡੑચӧᙱ̝ๅચˠឰՎć ๅચˠ ޝ Ξਕ৔யٕซҖ׎΁ੑચࢦፋć