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1、 1CONTENTS2Consolidated Financial Highlights6Chairmans Statement16Chief Executives Report25Consolidated Profit and Loss Account (Unaudited)26Consolidated Balance Sheet27Consolidated Cash Flow Statement (Unaudited)29Consolidated Statement of Changes in Equity (Unaudited)30Notes70Supplementary Financi
2、al Information93Other Corporate Information目 錄2綜合財務摘要5主席報告書7總裁報告25綜合損益表 （未經審核）26綜合資產負債表27綜合現金流量表 （未經審核）29綜合權益變動結算表 （未經審核）30附註70補充財務資料93公司其他資料2The Directors of BOC Hong Kong (Holdings) Limited (the “Company”) are pleased toannounce the unaudited consolidated interim results of the Company and its sub
3、sidiaries(the “Group”) for the six months ended 30 June 2002 as follows:Consolidated Financial Highlights未經審核截至截至二零零二年二零零一年二零零一年六月三十日六月三十日十二月三十一日止六個月止六個月止十二個月UnauditedSix months endedYear ended30 June30 June31 December200220012001港幣百萬元港幣百萬元港幣百萬元For the period endedHK$mHK$mHK$mOperating profit before
4、 provisions6,0027,12213,162Operating profit after provisions4,2365,2745,750Profit before taxation4,2115,0793,733Profit after taxation3,4814,2712,901Profit attributable to shareholders3,4184,1952,768港幣元港幣元港幣元Per shareHK$HK$HK$Earnings per share, as adjusted10.3230.3970.262未經審核截至截至二零零二年二零零一年六月三十日十二月三十
5、一日Unaudited30 June31 December20022001港幣百萬元港幣百萬元At period endHK$mHK$mShareholders funds53,65452,170Issued and fully paid share capital52,86452,864Total assets737,778766,140中銀香港 （控股） 有限公司 （ 本公司 ） 董事會宣佈本公司及其附屬公司（ 本集團 ） 截至二零零二年六月三十日止六個月未經審核的中期業績如下：綜 合 財 務 摘 要於期內提取準備前的經營溢利提取準備後的經營溢利除稅前溢利除稅後溢利股東應佔溢利每股計經調整
6、後每股盈利1於期末股東資金已發行及繳足股本資產總額3Consolidated Financial Highlights (continued)未經審核截至截至二零零二年二零零一年二零零一年六月三十日六月三十日十二月三十一日止六個月止六個月止十二個月UnauditedSix months endedYear ended30 June30 June31 December200220012001Financial Ratios%Return on average total assets(annualised) 20.931.060.36Return on average shareholdersf
7、unds (annualised)312.927.31Cost to income ratio32.5728.7130.76Non-performing loan ratio48.9710.99Loans to deposits ratio551.9553.7353.27Average liquidity ratio641.2639.88Capital adequacy ratio714.6814.381Earnings per share, as adjusted is calculated after adjusting for the effect of the shareconsoli
8、dation as further described in Note 7 and Note 15 respectively.2Return on average total assets for the six months ended 30 June 2002 and 2001 (the“periods”) are calculated by dividing the profit after taxation with the average of theopening and closing balance of total assets for the periods. Return
9、 on average totalassets for the year 2001 is calculated by dividing the profit after taxation with the dailyaverage balance of total assets for the year.3Return on average shareholders funds is calculated by dividing the profit attributableto shareholders with the average shareholders funds. Average
10、 shareholders fundsare calculated as the average of the opening and closing balance of shareholdersfunds for the periods. Average shareholders funds for the year 2001 are calculatedtaking into account of certain capitalisation events.綜合財務摘要（續）財務比率平均總資產回報率 （年率）2平均股東資金回報率 （年率）3成本對收入比率不履約貸款比率4貸存比率5平均流動
11、資金比率6資本充足比率71經調整後每股盈利乃經調整附註7及附註15所述之股份合併的影響。2截至二零零二年及二零零一年六月三十日止六個月內 （ 期間 ） 之平均總資產回報率是按照除稅後溢利除以期內起首及結尾的總資產餘額之平均數計算。二零零一年之平均總資產回報率是按照除稅後溢利除以年內每日的總資產餘額之平均數計算。3平均股東資金回報率乃根據股東應佔溢利除以平均股東資金計算。平均股東資金以期內起首及結尾的股東資金餘額之平均數計算。 （二零零一年平均股東資金已考慮期內所出現之資本化事項。）4Consolidated Financial Highlights (continued)4On 26 June
12、 2002, Bank of China (Hong Kong) Limited (“BOCHK”) disposed of loanswith a gross book value of HK$11,401 million net of specific provisions of HK$2,679million to Bank of China Grand Cayman Branch (Note 21(a). As at 31 December 2001,the outstanding balance of non-performing loans which were disposed
13、of in 2002amounted to HK$7,269 million and specific provisions made in respect of such non-performing loans amounted to HK$2,538 million. Had the disposal taken place as at31 December 2001, the non-performing loans as a percentage of total advances tocustomers would have been 9.06%.5Loans to deposit
14、s ratio is for the periods end.6The average liquidity ratio for the period ended 30 June 2002 is calculated as the simpleaverage of each calendar months average liquidity ratio of BOCHK. The average liquidityratio for 2001 is calculated as simple average of each calendar months average liquidityrati
15、o of BOCHK for the 3 months from 1 October 2001 (the date of the Restructuring andMerger) to 31 December 2001. Prior to the Restructuring and Merger, the liquidity ratioof each of the individual banks before the reorganisation was managed on an individualbasis.7The unadjusted capital adequacy ratio
16、is computed on the consolidated basis whichcomprises the positions of BOCHK and certain subsidiaries specified by the HongKong Monetary Authority for its regulatory purposes and in accordance with the ThirdSchedule of the Banking Ordinance. The Restructuring and Merger occurred on 1October 2001 and hence the Capital Adequacy Ratio for BOCHK was only presentedas from that date.綜合財務摘要（續）4於二零零二年六月二十六日，中國銀行 （香港） 有限公司 （ 中銀香港 ） ，向 中 國 銀 行 開 曼 群 島分 行 出 售 帳 面 總 值約11,401,
