1. 主要業務   1. Principal activities  
           
  大豐銀行有限公司「本銀行」主要從事提供銀行、金融及相關之服務。     The principal activities of Banco Tai Fung S.A.R.L. (“the Bank”) are the provision of banking, financial and other related services.  
2. 編製基準   2. Basis of preparation  
           
  本賬目之編製按照澳門商法典第一卷第三篇所載的會計原則及以下的會計政策編製。除貴金屬以市場價格列賬外，本賬目是以成本常規法編製。     The accounts have been prepared in accordance with the accounting principles set out in Section 3 of Chapter 1 of the Macau Commercial Code and the following principal accounting policies. The accounts are prepared under the historical cost convention except that bullion is carried at market value.  
           
  附屬公司指本銀行可直接和間接地控制其董事會之組成，持有超過半數投票權或持有半數發行股本之公司。附屬公司之投資以成本值列賬，並將附屬公司之業績按已收及應收股息列賬。     Subsidiaries are those entities in which the Bank controls the composition of the board of directors, controls more than half of the voting rights or holds more than half of the issued share capital. Investments in subsidiaries are stated at cost. Results of the subsidiaries are accounted for by the Bank on the basis of dividends received or receivable.  
           
  聯營公司為附屬公司以外，本銀行持有其股權作長期投資，並對其管理具有重大影嚮力之公司。聯營公司之投資以成本值列賬，並將聯營公司之業績按已收及應收股息列賬。     An associate is a company, not being a subsidiary, in which an equity interest is held for the long term and significant influence is exercised in its management. The investment in an associate is stated at cost. The results of the associate are accounted for by the Bank on the basis of dividends received or receivable.  
3. 主要會計政策   3. Principal accounting policies  
           
(a) 收入之確認   (a) Revenue recognition  
           
  利息收入在應計期間於損益賬內確認，除呆戶利息則會被撥入暫記賬，並與資產負債表內之相關結餘項目對銷。收到之呆戶利息於損益賬內確認。     Interest income is recognised in the profit and loss account as it accrues, except in the case of non-accrual loans where interest is credited to a suspense account which is netted in the balance sheet against the relevant balances. Suspended interest recovered is recognised in the profit and loss accounts when received.  
           
  呆戶貸款為逾期還款超過三個月或雖然逾期不超過三個月但董事對貸款最終能否收回本金或利息存疑而界定。     Non-accrual loans represent advances to customers which are overdue for more than three months or advances to customers which are overdue for less than three months but the directors have doubt on the ultimate recoverability of principal or interest in full.  
           
  服務費及佣金收入在本銀行賺取時確認。     Fee and commission income are recognized in the period when earned.  
           
  股息收入在收取款項之權利確定時列賬。     Dividend income is recognised when the right to receive payment is established.  
           
(b) 貸款及其他賬項   (b) Advances and other accounts  
           
  向客戶、銀行及其他金融機構提供之貸款以未償還本金額減除呆壞賬準備後計入資產負債表。向銀行及其他金融機構提供之貸款包括存放銀行及其他金融機構之一年以上到期存款。     Advances to customers, banks and other financial institutions are reported on the balance sheet at the principal amount outstanding net of provisions for bad and doubtful advances and other accounts. Advances to banks and other financial institutions include placements with banks and other financial institutions maturing more than one year.  
           
  被收回並已取消贖權之待變賣資產，在被售出前以承售質押資產經減除準備金後在貸款及其他賬項內列賬。     Assets acquired by repossession of collateral for realisation is reported as repossessed assets at cost less provision under “Advances and other accounts”.  
           
  所有貸款均在資金提供予借款人時確認。     All advances are recognised when cash is advanced to borrowers.  
           
(c) 呆壞賬準備   (c) Provisions for advances and other accounts  
           
 

董事對貸款本金或利息最終能否全數收回存有疑慮時，會對個別有關貸款作出增提特別準備金。董事根據個別貸款之具體情而進行潛在虧損評估。在參考“澳門金融管理局”指引及考慮到抵押品價值後，將計提特別準備金，以使貸款賬面值減至預期之可變現淨值。

     Provisions are made against specific advances as and when the directors have doubts on the ultimate recoverability of principal or interest in full. Specific provision is made to reduce the carrying value of advances to customers, net of any collateral, to the expected net realisable value based on the directors’ assessment of the potential losses on those identified advances, and with reference to the requirements of Autoridade Monetaria de Macau (“AMCM”).  
           
  本銀行亦會為貸款及其他賬項提撥一般準備金。特定及一般準備金會從資產負債表中的客戶貸款及放款結餘中扣除。     In addition, amounts have been set aside as a general provision for advances and other accounts. Both specific and general provisions are deducted from “Advances and other accounts” in the balance sheet.  
           
  對於回收無望之貸款，有關貸款餘額將予以撇賬。     When there is no realistic prospect of recovery, the outstanding advances and other accounts is written off.  
           
(d) 貴金屬   (d) Bullion  
           
  貴金屬在資產負債表內以市價設定，所有買賣所產生之實現或未實現損益均計入其他經營收入賬內。     Bullion is stated in the balance sheet at market value. All realised and unrealised gains and losses from trading in bullion are included in “Other operating income”.  
           
(e) 政府債券   (e) Treasury bills  
           
  政府債券指澳門金融管理局所發之有期債務券，本銀行有明確意圖並有能力持有此等證券至到期日。此等證券乃按票面值列賬。購買時之溢價或折讓按贖回年期作出攤銷並在資產負債表內之其他賬項列賬。     Treasury bills are debt securities issued by AMCM which the Bank has the intention and ability to hold to maturity. Treasury bills are stated at face value. The amortisation of premiums or discounts arising on acquisition over the periods to maturity is grouped under “Other liabilities” in the balance sheet. Interest earned on treasury bills is reported as interest income.  
           
(f) 所持存款證   (f) Certificates of deposit held  
           
  所持存款證為本銀行有明確意圖並有能力持至到期日之非上市及有期證券。此等證券乃按成本值列賬，並就購買時之溢價或折讓按贖回年期作出攤銷而調整。購入存款證所產生之利息收入於損益賬內確認。     Certificates of deposit held are unlisted dated investments which the Bank has the intention and ability to hold to maturity. Certificates of deposit held are stated at cost adjusted for the amortisation of premiums or discounts arising on acquisition over the periods to maturity. Interest earned on certificates of deposit is reported as interest income.  
           
(g) 證券投資   (g) Investments in securities  
           
  證券投資包括有期債務証券及股份證券。     Investments in securities include dated debt securities and equity securities.  
           
  持有至到期日債務證券指本銀行有明確意圖並有能力持有至到期日之有期債券，此等證券按成本值減除非短期性跌價準備列賬，並就購買時之溢價或折讓按贖回年期作出攤銷而調整。     Investments in dated debt securities are investments which the Bank has the intention and ability to hold to maturity. These securities are stated at cost adjusted for the amortisation of premiums or discounts arising on acquisition over the periods to maturity, less provision for other than temporary diminution in value.  
           
  持有的上市股票按成本值或結算日市值兩者中較低者列賬，持有之非上市股票則按成本值減除非短期性跌價準備列賬。     Investments in listed shares are stated at the lower of cost and market value at the balance sheet date. Investments in unlisted shares are stated at cost less provision for other than temporary diminution in value.  
           
(h) 固定資產   (h) Fixed assets  
           
  固定資產以成本值減累計折舊後列賬，折舊以直線法於下列估計可用年限內攤銷：     Fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated to write off the cost of the assets on a straight line basis over their estimated useful lives as follows:  
           
 
永久業權
土地		   毋須折舊
   
Freehold land   Not depreciated
 
           
 
租約土地   按租賃期或
五十年，兩
者之較短者
   
Leasehold land   Lesser of period of
lease or 50 years
 
           
 
樓宇   五十年
   
Buildings   50 years
 
           
 
傢俬、裝修
及辦事處
設備		   三至二十年
   
Fixtures and furniture   3-20 years
 
           
 
電腦設備   三至四年
   
Computer equipment   3-4 years
 
           
 
汽車   五至六年
   
Motor vehicles   5-6 years
 
           
  出售固定資產之收益或虧損，指出售所得收入淨額與相關資產賬面值之差額，並列入損益表內。     The gain or loss on disposal of a fixed asset is the difference between the net sales proceeds and the carrying amount of the relevant fixed asset, and is recognised in the profit and loss account.  
           
(i) 經營租賃   (i) Operating leases  
           
  經營租賃是指擁有資產之風險及回報實質上保留在出租公司內。經營租賃之租金扣除自出租公司收取之任何回扣款額後，於租賃期內以直線法在損益賬中扣除。     Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases. Rentals applicable to such operating leases net of any incentives received from the lessor are charged to the profit and loss account on a straight line basis over the lease term.  
           
(j) 外幣換算   (j) Translation of foreign currencies  
           
  以外幣為本位幣之交易，均按交易當日之匯率折算。於結算日以外幣顯示之貨幣資產與負債則按結算日之匯率折算。所有匯兌盈虧均計入損益賬內。     Transactions in foreign currencies are translated at exchange rates ruling at the transaction dates. Monetary assets and liabilities expressed in foreign currencies at the balance sheet date are translated at rates of exchange ruling at the balance sheet date. All exchange differences are dealt with in the profit and loss account.  
           
(k) 或然負債   (k) Contingent liabilities  
           
  或然負債指因為已發生之事件而可能引起之責任，此等責任只能就本銀行不能完全控制之一宗或多宗未來不確定事件之出現與否才能確認。或然負債亦可能是因為已發生之事件而引致之現有責任，但由於可能不需要消耗經濟資源，或責任金額未能可靠地衡量而未有確認。     A contingent liability is a possible obligation that arises from past events and whose existence will only be confirmed by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Bank. It can also be a present obligation arising from past events that is not recognised because it is not probable that an outflow of economic resources will be required or the amount of obligation cannot be measured reliably.  
           
  或然負債不會被確認，但會在賬目附註中披露。假若消耗資源之可能性改變導致可能出現資源消耗，此等負債將被確認為準備。     A contingent liability is not recognised but is disclosed in the notes to the accounts. When a change in the probability of an outflow occurs so that outflow is probable, it will then be recognised as a provision.  
           
(l) 退休金責任   (l) Pension obligations  
           
  本銀行為僱員提供界定供款公積金計劃及僱員退休福利計劃。     The Bank operates a defined contribution plan and a defined benefit retirement scheme.  
           
  界定供款公積金計劃之成員須為此計劃作出相等於薪金5%的供款，而銀行則按僱員之年資作出相等於其僱員薪金5% 或10%的供款。銀行作出之供款將計入該年度損益表內。根據載於澳門第6/99/M號法令守則有關退休福利計劃之要求，由二零零三年一月一日開始，將該項計劃之供款及部份前期累積供款交由獨立退休基金管理公司管理。     The defined contribution plan requires members of the plan to contribute 5% of their basic salary while the Bank to contribute 5% or 10% of the member's salary depending on the number of year of service of the employee concerned. The Bank's contributions to the defined contribution plan are charged to the profit and loss account in the year to which they relate. Contributions made under the defined contribution plan after 1st January 2003, the effective date of Macau Decree Law 6/99/M which sets out certain requirements of retirement schemes, together with part of the contributions made before this date, are held separately in independently administered funds.  
           
  本銀行亦為一九九八年一月三十一日前入行之僱員提供退休福利計劃，並根據澳門第6/99/M號法令守則，交由銀行以外退休基金管理公司管理。為此計劃作出之年度供款，提請澳門金融管理局同意，並將福利基金計入年度損益表內。     The Bank also operates a defined benefit retirement scheme for employees with employment commenced before 31st January 1998. The scheme is administered by an external retirement fund management company in accordance with Macau Decree Law 6/99/M. Annual contributions made to the scheme, which are determined with the agreement of AMCM, are charged to the profit and loss account in the year when the contributions are made.  
           
(m) 現金及等同現金項目   (m) Cash and cash equivalents  
           
  就現金流量表而言，現金及等同現金項目指由其取得日期起計三個月內到期之款項，包括現金、銀行及其他金融機構結存、政府債券、其他合資格票據及存款證。     For the purposes of the cash flow statement, cash and cash equivalents comprise balances with less than three months' maturity from the date of acquisition including cash, balances with banks and other financial institutions, treasury bills, other eligible bills and certificates of deposits.  
           
(n) 股息   (n) Dividends  
           
  於結算日後才建議或宣佈派發之股息應披露為結算日後事項，而不會在結算日時確認為負債。     Dividends proposed or declared after the balance sheet date are disclosed as a post balance sheet event but not recognised as a liability at the balance sheet date.  
4. 利息收入   4. Interest income    
             
             
          2004 2003
          澳門元千元 澳門元千元
          MOP'000 MOP'000
             
  存放本地監管機構存款     Deposits with AMCM 250 2,799
  存放銀行同業及其他金融
機構		     Placements with banks and
other financial institutions		 58,935 107,292
  存款證     Certificates of deposit held 41,729 34,861
  政府債券     Treasury bills 14,933 46,479
  貸款及其他賬項     Advances and other accounts 199,820 227,619
  債務証券投資     Investments in debt securities 64,112 73,493
  客戶保證金融資     Customer margin financing 35,796 32,122
  其他     Others 87 28
         
          415,662 524,693
         
             
5. 利息支出   5. Interest expense    
             
          2004 2003
          澳門元千元 澳門元千元
          MOP'000 MOP'000
             
  銀行及其他金融機構之存款
及結餘		    

Deposits and balances with
banks and other financial
institutions

 108 649
  客戶存款     Customer deposits 144,530 174,629
  客戶保證金存款     Customer margin deposits 13,396 9,546
  其他     Others 77 23
         
          158,111 184,847
         
6. 其他經營收入   6. Other operating income        
                 
          2004   2003  
          澳門元千元   澳門元千元  
          MOP'000   MOP'000  
                 
  服務費及佣金收入     Fees and commission income 69,119   59,573  
  服務費及佣金支出     Less: fees and commission
expense		 (4,457 ) (4,890 )
         
  服務費及佣金淨收入     Net fees and commission
income		 64,662   54,683  
  外匯業務之淨收益     Net gain from foreign
exchange trading		 102,591   76,869  
  投資業務股息收入：     Dividend income from
investments in:		        
  - 證券投資     - Securities 2,498   1,148  
  - 附屬公司     - Subsidiaries 70,000   10,000  
  - 聯營公司     - Associates 838   762  
  證券投資收益     Investment income from
securities		 2,871   6,470  
  出售押品收益     Gain from disposals of
repossessed assets 		56,904   42,454  
  其他     Others 10,670   6,048  
         
          311,034   198,434  
         
                 
7. 經營支出   7. Operating expenses        
                 
          2004   2003  
          澳門元千元   澳門元千元  
          MOP’000   MOP’000  
                 
  人事費用(包括董事酬金)     Staff costs (including
directors’ remuneration) 		129,224   114,069  
  房產及設備支出(不包括折
舊)		     Premises and equipment
expense excluding
depreciation:		        
  - 房產及設備租金     - Rental of premises and
equipment		 4,206   4,301  
  - 維修及保養     - Repair and maintenance 11,825   11,206  
  折舊     Depreciation 31,706   36,453  
  核數師酬金     Auditors’ remuneration 494   453  
  出售押品損失     Loss from disposals of
repossessed assets		 2,291   26,529  
  其他經營支出     Other operating expenses 28,694   34,062  
         
          208,440   227,073  
         
                 
8. 呆壞貸款及其他賬項撥備   8. Charge for bad and doubtful advances and other
accounts
          2004   2003  
          澳門元千元   澳門元千元  
          MOP’000   MOP’000  
  呆壞貸款及其他賬項淨撥備額     Net charge for bad and
doubtful advances and other
accounts		        
                 
  特別準備     Specific provisions        
  - 新提撥     - new provisions 229,980   268,027  
  - 撥回     - releases (79,493 ) (88,174 )
  - 收回     - recoveries (39,077 ) (14,128 )
         
          111,410   165,725  
         
  一般準備     General provisions        
  - 新提撥     - new provisions 29,517   41,240  
  - 撥回     - releases (764 ) -  
         
          28,753   41,240  
         
  支取損益賬淨額(附註14)     Net charge to profit and loss
account (Note 14)		 140,163   206,965  
         
9. 稅項   9. Taxation
         
  所得補充稅按照本年度估計應課稅溢利以稅率百分之十五點七五撥出準備金(二零零三年之稅率亦為百分之十五點七五)。     Complementary tax has been provided at the rate of 15.75% (2003: 15.75%) on the estimated assessable profit for the year.
          2004   2003  
          澳門元千元   澳門元千元  
          MOP’000   MOP’000  
                 
  所得補充稅     Macau complementary tax 24,000   15,000  
  上年度稅項準備撥回     Over provisions in prior year (278 ) (350 )
         
          23,722   14,650  
         
10. 股息   10. Dividend        
                 
          2004   2003  
          澳門元千元   澳門元千元  
          MOP’000   MOP’000  
                 
  擬派每股股息澳門元壹佰壹
十元(二零零三年度: 每股
股息澳門元七十元)		     Proposed dividend of
MOP110 per share
(2003: MOP70 per share)		 110,000   70,000  
         
  根據二零零五年二月二十五日召開之會議，董事會通過二零零四年度派發每股澳門元壹佰壹十元股息，總額為澳門元壹億壹仟萬元。此擬派股息，並無於本賬目中列作應付股息，惟將於截至二零零五年十二月三十一日止年度列作留存盈利分配。     At a meeting held on 25th February 2005, the Board proposed to declare a dividend of MOP110 per share for the year ended 31st December 2004 amounting to MOP110 million. This proposed dividend is not reflected as a dividend payable in these accounts, but will be reflected as an appropriation of retained profits for the year ending 31st December 2005.
11. 庫存現金及短期資金   11. Cash and short-term funds        
                 
          2004   2003  
          澳門元千元   澳門元千元  
          MOP’000   MOP’000  
                 
  庫存現金     Cash 259,088   233,922  
  即期及短期通知結餘     Money at call and short notice 31,298   12,960  
  到期日不超過一個月之存放
銀行同業及其他金融機構
結餘		     Placements with banks and
other financial institutions
maturing within one month		 2,920,375   3,288,979  
  存放於澳門金融管理局
(附註)		     Deposits with AMCM (Note) 359,050   344,184  
         
          3,569,811   3,880,045  
         
  附註: 按有關存款保證金法例要求，本銀行於澳門金融管理局開立之澳門幣活期賬戶的每週最低平均結餘不可少於下列各項總和的70%：     Note: According to the statutory requirement, the Bank is required to maintain a minimum deposit balance with AMCM for liquidity purpose. The required weekly average of the MOP current deposit balance should not be less than 70% of the aggregate of the following amounts:
         
 
(甲) 即期負債之3%；