兆豐國際商業銀行108年 年報

133 財 務 概 況 133 a. ࿙Β⫏ᮟӠㆩ ቏⠗ ד ઈ⠗ଃ˺Ꮘ࿙Β໸ㆺる᱿⠣⸇Ŋ࿮ᮢζᓰːⳮ₎ᑨ᪓ᑁࠣŊₗҘ⪮Ֆ ד ㄄⪮Ֆ ߌ ઈŊ⳥ᮢ Logistic ⲪᔖӠኔŊ ㅷ̒ζᓰːቍ͗ɺ౺ⳮ₎ᑨ᪓Ŋʏଃᤫ᳈ະ᱿⥫ᾀᾀ₤Ŋ໣≙⸇࿙ΒᏈՖ᧚ඖ ד ⣳ᑁŊӴᮢΒᮢ⥫ᾀ⠧˫⥫ᾀ֒Ӡӛ ㆺる㋧̥Ŋ࿙Β૭ው ד ⫁രᾷ᫧ ࠀ ઼ͩ໸⫏Β⥫ᾀӠ₤⚠᫧ȯଃΤː࿙Β໸࿮ᮢᮭ⦼ ד ⠗ᣅ⥫ᾀᑁࠣ֒Ӡㆺるᾀ₤Ŋ Ӡ∌ᾷ᫧ȯҙⵒᑁࠣહቅ໣ʃહቅℋ⩂⎞㊹⨢Ŋൕ⣬ᆹʵ˫⦲ዮŊ˫͐ᑁࠣ⤺ᾰ⃌ኞ⫅Ⲗᅠ૪もⳮ₎෼ഐŊ઼໸⫏Β ⥫ᾀ⎏ଇᕓ౺⸅⥫ɺᓝŊ␵઼໸⫏Βᱹᮝ⸅ञ⩐ջԅ⳺ᆹᒑ⤽⦲ᄮҢ⥫ᾀȯ b. ҙⵒㆺる⥫ᾀ ᄍᓰͩҙⵒ⥫ᾀ ר ҪӠᣅϨҚȮ⏦॑Ȯଋ דר ☃೸ ߈ ञㆩŊञ⎐⎞ Standard & Poor’s ⥫ᾀଃະॖʁŘ ͩҙⵒ⥫ᾀӠㆩ ϨҚ ⏦॑ ଋ ר ☃೸ ᳈ᯍᅠ S&P AAA~BBB- BB+~BB- B+ B ד ˫ʁ (2) એᄍ ד བྷᄍ⹾⠗׺Ꮘ ቏⠗ ד ઈ⠗߱⎞⹾⠗׺ᏈⳖ⠗˅ᆞʠԊㅱଃ˅ᆞଃ༆⫏ΒⳖ⠗⥫̒Ŋⳇ౑ א ≙ʙ⣬कⵒΒ⥫ᑨᐉʠ⥫ᾀȮ˅ᆞଃ༆⫏ᮟ ד ᏈʙᓏᲩ⣳ᑁ ד Ң໽଼ ߡ ૊ㆺるᾀŊ⤶હʃ׺ʠ㆜ಙʀくȯʏહቅ⤐ૣ˅ᆞଃ༆Β⥫ ד ⊵ъʠ⩐ջŊ˫Ჶ࿳˅ᆞଃ༆ ㆺるȯ (3) ЙӾ ד ⠘ᮝడң ቏⠗ ד ઈ⠗⫀Ӿ㆜ಙʠ⤶હŊぜЙӾᱹ⠗≛໣Ύ⨢≛ʠΒᮢ⥫ᾀ ( ࿮ᮢ S&P/Moody’s/Fitch/ ʑⓧΒ⥫໣ฒ⩇⎔ᢕʠ⥫ᾀ ) ㅱ Ὢ׶ ( ౑Ֆ ) ┷ʶሳዽહʠሱ̥⣬ᖣकŊଋ≙⸇ ߡ ૊ㆺるȮ CDS ࢊъ⩐ջȮఱࢍᨊᗼᾀㆺる ߌ ₪≟હȯ ቏⠗ ד ઈ⠗ଃ㄄ⴍる⠘ᮝడң⤶ሷᄝϝ܈̤ ד Қ⠗ㆺるⅶく㆜Ŋʏ˫˅ᆞ׶₎⥫ъᔌᄲ ד ቍ͗៌߱ሀる㆜̳ᣅ⤺ᾰ˅ᆞ ଃ༆Βᮢㆺるࡣ᜾Ŋ͆ᅠΒᮢㆺるⅶく㆜ʁ࿳ᾷȯ (4) ⫏ᮟ ٴ ⫨ ቏⠗ ד ઈ⠗ଃᅠ ח വ׳ㆩ⸉➄⫏ᮟʠ ٴ ⫨⤶ሷ׳ㆩሱ̥ᐻ᜾ ד ૭ውỄ಍Ŋʏ˫׳ㆩく㆜࿳ᾷ⫏ᮟ⃅׶ʠゝʑಙㆺるŊྃ ሷቅ⿵ʬહቅᲶ࿳⫏ᮟ ٴ ⫨ʠ⩐ջŊ࿮ ח ᳈ະ࿶ᅡℋྃ ٴ ⫨ʃ࣏ŊॖᮟᮝЙᓏ ט ံᯝ๱ᆹŊˇ⤶ሷᄎᾋ ד Ⲅᘍဏએ⭁च ʠံद᜾ЈŊ˫᳠૪ ו ᆤ ד Ύゃҝ׮ᏈʙᓏᲩʠъϊȯ 3. ㅷቅΒᮢံद⦓Ӭ⎞⠣⸇ ㅷቅΒᮢံद׆ԅᣅ⥫̒ᛧံံदࡣḞŊ≙⸇⎞⳧׏ʶㅮȮ᫠ᆹᨊᗼ ד ቍ͗⃻ᠰᨊᗼㅷᛵሷ〦ʠ׶᫧ʈ ר ̧⨢ʠ⫏⤻ ( ᤀト⳧ ಙໞ቏໣༼Ҙ֯ חר വ≛Ŋծ཮Ԋᵌඖ⫏⤻ ) Ŋᅠࢊ଄ᅺ⥫̒⎊׆আ⦓ӬരΒᮢㆺるᆯ ؋ ఩ㆴ┮࣑Խ ד ᆯ ؋ ఩ΒᮢᛧံŊ֒Ӡ ᣅ̥Βᮢㆺる (Stage 1) ȮΒᮢㆺるㆴ┮࣑Խ (Stage 2) ُΒᮢᛧံ (Stage 3) ɿべᕀŊӠӲ˫ 12 ΤሶㅷቅΒᮢံद⸉㆜⠣⸇Ј ཌံद (Stage 1) ד એ↲ቅ⿵ㅷቅΒᮢံद⸉㆜⠣⸇Јཌံद (Stage 2 ד Stage 3) ȯ ׳ Stage ʠહ∑ ד ㅷቅΒᮢံदʠ⦓Ӭॖʁ໽ḻŘ ̥Βᮢㆺる (Stage 1) ͸྆⥿ώ⸉➄⫏ᮟᅠࢊ଄ᅺʠΒᮢㆺる̥Ŋ໣⎊׆আ⦓ӬᅺരΒᮢㆺるʏቍㆴ┮࣑Խ≛Ŋㅱ̒⤺ࢊ଄ᅺര 12 Τሶҙʠㅷቅ Βᮢံदȯ Βᮢㆺるㆴ┮࣑Խ (Stage 2) ͸྆⥿ώ⸉➄⫏ᮟ⃻≙⸇໽ሷ׶᫧ʈ ר ̧⨢ʠ⫏⤻രŊᅠࢊ଄ᅺ⥫̒⎊׆আ⦓Ӭᅺര఩ᱹᮝΒᮢㆺるㆴ┮࣑ԽฑଋቍΒᮢᛧ ံʠ෼ഐ≛Ŋㅱ̒⤺એ↲ቅ⿵ʠㅷቅΒᮢံदȯ Βᮢᛧံ (Stage 3) ␵ଃ⥿ώ⸉➄⫏ᮟʠㅷቅቍ͗᫠⸉ᙟ⸇ңሷʃӴഛㅨʠɺㅮ໣घㅮ෼ᗼ఩ᱹᮝᆹŊ⥿ώ࿙Β⣶ᣅ఩ΒᮢᛧံŊㅱ̒⤺એ↲ቅ ⿵ʠㅷቅΒᮢံदȯ (1) ⎊׆আ⦓ӬരΒᮢㆺる఩ㆴ┮࣑Խʠӱᅜ A. ࿙ΒᏈՖ ቏⠗ ד ઈ⠗ᅠᕓɺࢊ଄ᅺ⥫̒׳ㆩ࿙Β⫏ᮟㅷቅએ↲ቅ⿵ᱹᮝⳮ₎ʠㆺるʠ⩐ՒŊ˫ӱહ⎊׆আ⦓ӬരΒᮢㆺるᆯ ؋ ఩ㆴ┮࣑Խȯᣅ̳ᔍ⥫̒Ŋ቏⠗ ד ઈ⠗≙⸇ㆴḻ⎊׆আ⦓ӬരΒᮢㆺるㆴ┮࣑Խ׶᫧ʈ ר ̧⨢ʠ⫏⤻ ( ծ཮Ԋᵌඖ ⫏⤻ ) Ŋʙ⣬≙⸇྆ᐻծ཮Ř a. ⸇ջ྆ᐻ (a) ҙⵒ / कⵒΒᮢ⥫ᾀʠ⩐Ւ ʙ⣬≙⸇␵ࢊ଄ᅺ⸉➄డңʠकⵒ⥫ᾀᾀ₤ⰱ׆আ⦓Ӭᅺʁが⬢⳧ 2 Τᾀ₤ŊʈὪ׶Ң˟ጻ˴≛Ŋ૽ӱહ⎊ ׆আ⦓ӬരΒᮢㆺる఩ㆴ┮࣑Խȯ␵⸉➄డңХңҙⵒ⥫ᾀⵒ̤Ŋԅ҅૽ҙⵒ⥫ᾀଃᤫ⎏कⵒ⥫ᾀŊҪͩჇक ⵒ⥫ᾀʠ⣳ԅӱહȯ נ ᤀ⥫ᾀⵒ̤˫ⳝቅᨊᗼ⫏⤻ ד ⫨ඖ྆ᐻӱહȯ