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| 1. 主要會計政策 |
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甲. |
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固定資產折舊
樓宇折舊乃根據其成本以50年可用期依直線折舊法攤銷。
傢俬，裝修及各項設備乃按照其成本及其估計可用期依直線折舊法攤銷。 |
乙. |
外幣折算
外幣資產負債賬項均依結算日之匯率折算為澳門元，兌換差價已進誌於損益賬內。 |
丙. |
呆賬準備
凡經認定為呆賬之貸款，均已提準備金。此外，本銀行另撥出款項作為一般準備金。 |
丁. |
証券投資
有固定到期日之証券投資乃按成本值計算，並將購入時之溢價與折扣按贖回期限作出攤銷加以調整。其他証券投資乃按成本值列賬。
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2. 稅項
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溢利稅準備按2002年全年之估計應課稅溢利照稅率百分之十五計算。 |
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3. 溢利
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本銀行是年溢利已減除下列各項:
(1) 溢利稅準備
(2) 固定資產折舊準備
(3) 呆賬準備金
(4) 核數師費用
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4. 其他賬項
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| 5. |
其他營業收入 |
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收費及佣金收入 |
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收費及佣金支出 |
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收費及佣金淨額 |
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來自証券及投資收益 |
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來自外幣交易所得收益 |
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其他交易活動所得收益 |
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其他營業收入 |
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| 6. |
營業支出 |
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員工成本 |
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行址及設備支出 |
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折舊 |
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一般行政支出 |
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其他營業支出 |
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| 2002 |
| (澳門元) |
| 59,941,471.26 |
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| (21,432,680.32 |
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| 38,508,790.94 |
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| 3,926,994.34 |
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| 71,412,109.77 |
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| 11,640,513.55 |
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| 10,525,770.83 |
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| 136,014,179.43 |
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| 2002 |
| (澳門元) |
| 112,997,836.31 |
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| 13,658,670.51 |
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| 33,360,756.33 |
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| 20,493,824.71 |
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| 10,667,802.23 |
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| 191,178,890.09 |
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| 2001 |
| (澳門元) |
| 63,662,116.21 |
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| (3,912,015.56 |
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| 59,750,100.65 |
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| 3,188,546.80 |
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| 67,781,249.91 |
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| 5,371,745.09 |
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| 1,297,631.67 |
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| 137,389,274.12 |
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| 2001 |
| (澳門元) |
| 113,410,269.28 |
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| 15,909,800.28 |
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| 65,108,768.41 |
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| 20,223,046.77 |
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| 4,228,769.46 |
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| 218,880,654.20 |
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| 7. |
固定資產 |
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原值 |
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年初 |
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年內增置 |
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年內減少 |
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年終 |
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累積折舊 |
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年初 |
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年內撥備 |
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年內撥回 |
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年終 |
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賬面淨值 |
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年終 |
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年初 |
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| 行址，房地產 |
| (澳門元) |
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556,306,566.53
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25,515,105.75
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(19,427,147.00
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) |
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562,394,525.28
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| 131,461,776.84 |
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| 16,126,877.13 |
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| --- |
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| 147,588,653.97 |
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| 414,805,871.31 |
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| 424,844,789.69 |
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| 傢俬，裝置及設備 |
| (澳門元) |
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| 323,837,428.36 |
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| 13,773,558.46 |
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| (3,703,817.19 |
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| 333,907,169.63 |
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| 289,596,629.29 |
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| 17,233,879.20 |
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| (3,703,817.19 |
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| 303,126,691.30 |
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| 30,780,478.33 |
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| 34,240,799.07 |
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| 合 計 |
| (澳門元) |
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| 880,143,994.89 |
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| 39,288,664.21 |
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| (23,130,964.19 |
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| 896,301,694.91 |
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| 421,058,406.13 |
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| 33,360,756.33 |
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| (3,703,817.19 |
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| 450,715,345.27 |
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| 445,586,349.64 |
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| 459,085,588.76 |
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8. |
投資 |
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(甲) |
有市價證券 |
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在香港上市 |
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(乙) |
存款證 |
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一年內到期 |
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超逾一年到期 |
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(丙) |
商業票據及證券 |
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一年內到期 |
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超逾一年到期 |
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(丁) |
其他投資 |
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9. |
各項貸款 (已減除準備金) |
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客戶貸款 |
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減：特定準備金 |
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一般準備金 |
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準備金變動 |
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於二零零二年一月一日結餘 |
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撇賬總額 |
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記入損益賬 |
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由一般準備轉撥至特定準備 |
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於二零零二年十二月三十一日結餘 |
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於二零零一年一月一日結餘 |
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撇賬總額 |
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記入損益賬 |
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由一般準備轉撥至特定準備 |
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於二零零一年十二月三十一日結餘 |
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| 2002 |
| (澳門元) |
7,135,358,268.34
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(223,002,118.72
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(60,822,533.65
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6,851,533,615.97
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| 特定 |
348,865,515.61
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(343,989,178.75
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188,117,681.36
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30,008,100.50
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223,002,118.72
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| 特定 |
528,127,788.11
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(338,930,406.31
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151,194,004.04
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8,474,129.77
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348,865,515.61
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(澳門元)
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| 3,319,262.88 |
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295,564,783.55
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1,044,875,720.59
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773,627,997.14
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1,835,362,085.07
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28,557,005.96
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3,981,306,855.19
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| 2001 |
| (澳門元) |
7,389,071,272.15
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(348,865,515.61
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(90,830,634.15
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6,949,375,122.39
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| 一般 |
90,830,634.15
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(30,008,100.50
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60,822,533.65
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| 一般 |
99,304,763.92
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(8,474,129.77
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90,830,634.15
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| 總額 |
439,696,149.76
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(343,989,178.75
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188,117,681.36
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0.00
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283,824,652.37
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| 總額 |
627,432,552.03
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(338,930,406.31
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151,194,004.04
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0.00
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439,696,149.76
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10. |
庫存現金及存放同業 |
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現金及存放同業及金融管理機構 |
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定期存放同業（三個月內到期） |
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定期存放同業及流動資產（註1） |
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11. |
其他賬項 - 負債 |
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其他負債（註2） |
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稅項 |
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擬派股息 |
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| 2002 |
| (澳門元) |
511,871,499.48
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8,639,209,971.00
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1,673,192,798.26
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10,824,274,268.74
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| 2002 |
| (澳門元) |
1,709,730,848.46
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14,400,000.00
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60,000,000.00
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1,784,130,848.46
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| 2001 |
| (澳門元) |
509,868,928.98
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8,219,137,663.00
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2,469,690,327.47
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11,198,696,919.45
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| 2001 |
| (澳門元) |
1,367,045,221.53
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13,000,000.00
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50,000,000.00
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1,430,045,221.53
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12.
儲備金
13. 未清償承擔
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除客戶承兌保証款項外(2002年：澳門元504,122,037.15；2001年：澳門元351,035,667.34)，
本行尚有外匯合約之承擔。
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9 