新闻源 财富源

2020年01月22日 星期三

华夏银行(600015)公告正文

华夏银行:2014年年度报告摘要

公告日期:2015-04-17

                     华夏银行股份有限公司2014年年度报告摘要

       §1 重要提示
       1.1 本年度报告摘要来自年度报告全文,投资者欲了解详细内容,应当仔细阅读同时刊载
       于上海证券交易所网站等中国证监会指定网站上的年度报告全文。

       1.2 公司简介
               股票简称          华夏银行                        股票代码         600015
           股票上市交易所        上海证券交易所
          联系人和联系方式       董事会秘书                              证券事务代表
               姓 名             赵军学                                  张太旗
               电 话             010-85238570,85239938                  010-85238570,85239938
               传 真             010-85239605                            010-85239605
               电子信箱          zhdb@hxb.com.cn                         zhdb@hxb.com.cn


       §2 主要财务数据和股东变化
       2.1 主要财务数据
                                                                                  (单位:百万元)
                                                                                本年比上年增减
          主要会计数据                  2014 年                2013 年                             2012 年
                                                                                    (%)
营业收入                                     54,885                45,219                   21.38     39,778
营业利润                                     23,891                20,660                   15.64     17,202
利润总额                                     24,003                20,705                   15.93     17,252
归属于上市公司股东的净利润                   17,981                15,506                   15.96     12,797
归属于上市公司股东的扣除非经常性
                                             17,912                15,477                   15.73       12,729
损益的净利润
经营活动产生的现金流量净额                   12,882               251,145                 -94.87        94,844
                                                                              本年比上年末增减
                                       2014 年末              2013 年末                              2012 年末
                                                                                    (%)
资产总额                                  1,851,628              1,672,447                 10.71      1,488,860
负债总额                                  1,749,529              1,586,428                 10.28      1,414,137
归属于上市公司股东的所有者权益              101,458                 85,420                 18.78         74,694
总股本                                        8,905                  8,905                     -          6,850

                                                                               本年比上年增减
             主要财务指标                     2014 年            2013 年                              2012 年
                                                                                     (%)
基本每股收益(元/股)                               2.02             1.74                    16.09        1.44
稀释每股收益(元/股)                               2.02             1.74                    16.09        1.44
扣除非经常性损益后的基本每股收益(元/股)           2.01             1.74                    15.52        1.43
加权平均净资产收益率(%)                          19.31            19.30      提高 0.01 个百分点        18.50
扣除非经常性损益后的加权平均净资产收益
                                                   19.24            19.27      下降 0.03 个百分点        18.41
率(%)
每股经营活动产生的现金流量净额(元/股)                1.45         28.20                 -94.86         10.65
                                                                              本年比上年末增减
                                             2014 年末         2013 年末                             2012 年末
                                                                                    (%)
归属于上市公司股东的每股净资产(元/股)            11.39             9.59                   18.77         8.39
资产负债率(%)                                    94.49            94.86     下降 0.37 个百分点         94.98


                                                   1
               2.2 前十名股东持股情况
                                                                                          (单位:股)
      报告期末股东总数(户)            153,135      年度报告披露日前第 5 个交易日末股东总数(户)            151,844
                                                 前十名股东持股情况
                                                                                                      质押或冻结的
                                                                                      持有有限售
                                                 持股比例                 报告期内                       股份数量
            股东名称                 股东性质                持股总数                     条件
                                                   (%)                      增减                    股份
                                                                                        股份数量              数量
                                                                                                    状态
首钢总公司                             国有法人      20.28 1,805,506,536            0 898,565,511      无
国网英大国际控股集团有限公司           国有法人      18.24 1,623,994,960            0 849,298,449      无
DEUTSCHE BANK
LUXEMBOURG S.A.                        境外法人         9.28   826,392,738             0 669,092,738   无
德意志银行卢森堡股份有限公司
DEUTSCHE BANK
AKTIENGESELLSCHAFT                     境外法人         8.21   731,085,499             0           0   无
德意志银行股份有限公司
红塔烟草(集团)有限责任公司           国有法人         4.37   389,480,000             0           0   无
SAL.OPPENHEIM JR.&
CIE.KOMMANDITGESELLSCHAF
                                       境外法人         2.50   222,560,000             0           0   无
T AUF AKTIEN
萨尔奥彭海姆股份有限合伙企业
润华集团股份有限公司                 境内非国有法人     2.26   200,800,000 -76,588,946             0 质押 200,800,000
北京三吉利能源股份有限公司             国有法人         1.43   126,935,034 -13,500,000             0 质押 65,000,000
上海健特生命科技有限公司             境内非国有法人     1.31    116,438,819            0           0 质押 36,037,860
包头华资实业股份有限公司             境内非国有法人     0.66     58,800,000            0           0 质押 45,800,000
 上述股东关联关           报告期内,上述前 10 名股东中德意志银行卢森堡股份有限公司是德意志银行股份有限公司的全资
 系 或 一 致 行 动 的 子公司;德意志银行股份有限公司于 2010 年 3 月 15 日完成收购萨尔奥彭海姆股份有限合伙企业 100%
 说明                 权益持有人 SAL.OPPENHEIM JR.&CIE.S.C.A.的 100%股份的交割,具体内容详见本公司 2010 年 3
                      月 18 日临时公告。本公司未知上述其他股东之间是否存在关联关系。
                  注: 本公司股东德意志银行股份有限公司协议受让萨尔奥彭海姆股份有限合伙企业所持
                  本公司 171,200,000 股股份的股权变动事项,正在履行相关法定批准程序。


               §3 管理层讨论与分析
               3.1 总体经营情况
                    报告期内,本公司认真贯彻落实发展规划目标要求,深化改革创新、推进结构调整、
               提高服务质效、确保稳定运行,全面完成董事会确定的年度经营目标。
                    1、资产规模稳定增长
                    报告期末,本集团总资产规模达到 18,516.28 亿元,比年初增加 1,791.81 亿元,增长
               10.71%;贷款总额 9,399.89 亿元,比年初增加 1,168.20 亿元,增长 14.19%;存款总额 13,032.16
               亿元,比年初增加 1,256.24 亿元,增长 10.67%。
                    2、盈利能力持续增强
                    报告期内,归属于上市公司股东的净利润 179.81 亿元,同比增加 24.75 亿元,增长
               15.96%,比资产增速快 5.25 个百分点;实现中间业务收入 89.11 亿元,同比增加 18.79 亿
               元,增长 26.72%,比营业收入增速快 5.34 个百分点;资产收益率达到 1.02%,同比提高
               0.04 个百分点;净资产收益率 19.31%,同比提高 0.01 个百分点。
                    3、业务结构不断改善
                    一是客户结构不断优化。加强对客户服务的组织推动,把客户开发和业务挖潜落实到
               产品和渠道,对公客户数增长 12.44%,个人客户数增长 23.60%。二是资产负债结构稳中

                                                           2
 趋好。加强资源统筹配置,将资源向效益贡献好、成本低、资本占用少的业务倾斜,资产
 负债结构更趋合理。三是业务结构持续调整。加快小企业和个人业务发展,小企业贷款继
 续保持“两个不低于”,个人贷款余额比年初增长 22.41%。四是成本收入结构不断改善。
 严格全面预算和定价管理,严控资金成本;大力推动中间业务发展,中间业务收入占比
 16.24%,同比提高 0.69 个百分点;实施成本费用细分管理,成本收入比 37.57%,同比下
 降 1.36 个百分点。
      4、服务质效持续提升
      一是“华夏服务”品牌建设不断深化。细化品牌建设要求,营业网点服务质效持续提
 升,服务设施进一步完善,人性化服务细节不断优化,年末营业网点总数达 590 家。二是
 产品研发推广力度加大。创新融资服务方式,首推小企业网络贷、小微企业年审制贷款等
 特色产品,全国首发京津冀协同卡得到市场与客户认可。三是科技对业务支持加强。加强
 “第二银行”建设,优化网上银行、移动银行服务功能,推出直销银行和微信银行,打造
 “智慧电子银行”。
      5、经营运行保持稳定
      一是全面风险管理逐步深化。全面规划风险管理体系,梳理规范风险防控流程,加强
 创新业务风险管理。二是加强信用风险管理。强化信贷运行管控,进一步扩大对重点行业、
 领域的风险管控范围,加强问题贷款清收处置,不良贷款率 1.09%。三是加强信息科技风
 险管理。异地灾备中心正式投产运营,“两地三中心”总体架构初步形成,完成 34 家一级
 分行同城灾备中心建设和切换演练。四是内控合规与案防廉防持续加强,实现全年“零案
 件”。五是应急管理体制机制更趋完善,强化业务连续性和声誉风险管理,健全制度规范。

3.2 主营业务分析
      报告期内,本集团实现营业收入 548.85 亿元,同比增长 21.38%,营业利润 238.91 亿
元,同比增长 15.64%。主要原因是业务规模稳定增长,业务结构不断优化,费用管理更加
精细,成本得到有效控制。
3.2.1 主要指标分析
                                                                 (单位:百万元)
            项目                    2014 年           2013 年          增减(%)
营业收入                                    54,885           45,219              21.38
营业利润                                    23,891           20,660              15.64
归属于上市公司股东的净利润                  17,981           15,506              15.96
现金及现金等价物净增加额                     3,881           71,182            -94.55

 3.2.2 按地区划分情况
                                                                   (单位:百万元)
                                          营业收入比上                   营业利润比上
         地区               营业收入                        营业利润
                                          年增减(%)                    年增减(%)
华北、东北地区                   22,328           21.98         11,472           11.14
华东地区                         13,095           18.80           4,045          74.43
华中、华南地区                   11,425           27.97           4,389          10.81
西部地区                          8,037           15.39           3,985          -1.80
合计                             54,885           21.38         23,891           15.64




                                          3
   3.2.3 业务收入变动情况
                                                                    (单位:百万元)

         业务种类              2014 年          占比(%)     2013 年         与上年增减(%)

发放贷款和垫款利息收入             58,272             56.01       50,100               16.31
应收款项类投资利息收入             15,626             15.02        3,316              371.23
持有至到期投资利息收入              5,303              5.10        4,424               19.87
买入返售金融资产利息收入            5,243              5.04        8,532              -38.55
存放中央银行款项利息收入            3,785              3.64        3,334               13.53
可供出售金融资产利息收入            3,007              2.89        3,139               -4.21
存放同业款项利息收入                2,024              1.95        1,951                3.74
拆出资金利息收入                     706               0.68         975               -27.59
以公允价值计量且其变动计入
                                     396               0.38         482               -17.84
当期损益的金融资产利息收入
手续费收入                          8,681              8.34        6,861               26.53
其他业务                              992              0.95            5            19740.00
合计                              104,035            100.00       83,119               25.16

   3.2.4 报告期内利润构成、主营业务及其结构、主营业务盈利能力较前一报告期发生重大
   变化的原因说明
        报告期内,本集团利润构成、主营业务及其结构、主营业务盈利能力较前一报告期未
   发生重大变化。

   3.2.5 现金流量情况分析
        报告期内,本集团现金及现金等价物净流量为现金净流入 38.81 亿元。其中,经营活
   动产生的现金净流入 128.82 亿元,主要是持续强化流动性风险管理,保持资产负债业务平
   衡和稳健运行。投资活动产生的现金净流出 201.67 亿元,主要原因是投资规模增加所致。
   筹资活动产生的现金净流入 110.68 亿元,主要原因是发行债务所致。

   3.3 利润表主要项目分析
   3.3.1 利息收入
                                                                  (单位:百万元)
                                      2014 年                        2013 年
            项目
                                金额         占比(%)          金额        占比(%)
 对公贷款和垫款                   48,607           51.51          42,604          55.87
 个人贷款和垫款                     9,342              9.90         7,100             9.31
 票据贴现                            323               0.34             396           0.52
 应收款项类投资                    15,626             16.56         3,316             4.35
 持有至到期投资                     5,303              5.62         4,424             5.80
 买入返售金融资产                   5,243              5.55         8,532            11.19
 存放中央银行款项                   3,785              4.01         3,334             4.37
 可供出售金融资产                   3,007              3.19         3,139             4.12
 存放同业款项                       2,024              2.15         1,951             2.56
 拆出资金                            706               0.75             975           1.28
 以公允价值计量且其变动
                                     396               0.42             482           0.63
 计入当期损益的金融资产
 合计                              94,362            100.00        76,253           100.00

                                            4
 3.3.2 利息支出
                                                                 (单位:百万元)
                                       2014 年                       2013 年
             项目
                                 金额       占比(%)          金额       占比(%)
吸收存款                           27,904         57.99          23,209         62.14
同业及其他金融机构存放款项         16,228           33.72           10,247        27.44
拆入资金                             1,881           3.91             1,570         4.20
卖出回购金融资产款                   1,197           2.49             1,835         4.91
应付债务凭证                          767            1.59              423          1.13
其他                                  144            0.30               67          0.18
合计                               48,121         100.00            37,351       100.00

 3.3.3 手续费及佣金收入
                                                                  (单位:百万元 )
                                     2014 年                          2013 年
           项目
                              金额          占比(%)         金额           占比(%)
理财业务                          2,299           26.48           2,157            31.44
银行卡业务                        1,897           21.85              1,074        15.65
代理业务                          1,634           18.82              1,471        21.44
信用承诺                          1,360           15.67               992         14.46
托管及其他受托业务                 972            11.20               489           7.13
租赁业务                           279             3.22                48           0.70
结算与清算业务                      41             0.47                45           0.65
顾问和咨询业务                      35             0.40               122           1.78
其他业务                           164             1.89               463           6.75
合计                              8,681          100.00              6,861       100.00

 3.3.4 业务及管理费
                                                                   (单位:百万元)
                                    2014 年                          2013 年
           项目
                              金额         占比(%)          金额          占比(%)
职工薪酬及福利                  11,030           53.49            8,906           50.59
业务费用                          7,115           34.50              6,525        37.07
折旧和摊销                        2,477           12.01              2,173        12.34
合计                             20,622          100.00             17,604       100.00

 3.3.5 所得税费用
                                                                 (单位:百万元)
                    项   目                       2014 年              2013 年
税前利润总额                                              24,003               20,705
按法定税率 25%计算的所得税                                  6,001                 5,176
以前年度当期所得税调整                                          -                     4
加:不可抵扣费用的纳税影响                                   882                   727
减:免税收入的纳税影响                                       903                   713
合计                                                        5,980                 5,194

                                          5
   3.4 资产情况分析
   3.4.1 贷款投放情况
        (1)贷款投放行业分布情况
                                                                                 (单位:百万元)
                                                      年末                                年初
                行业分布
                                            账面余额      比例(%)              账面余额      比例(%)
制造业                                          212,005         22.55                212,017       25.75
批发和零售业                                     138,005                14.68         128,655       15.63
租赁和商务服务业                                  89,815                 9.56          64,265        7.81
房地产业                                          76,170                 8.10          71,924        8.74
建筑业                                            73,448                 7.81          61,471        7.47
交通运输、仓储和邮政业                            49,794                 5.30          42,622        5.18
采矿业                                            28,441                 3.04          25,122        3.05
电力、热力、燃气及水生产和供应业                  22,966                 2.44          22,561        2.74
其他对公行业                                      66,222                 7.04          46,510        5.65
票据贴现                                              8,383              0.89           5,268        0.64
个人贷款                                         174,740                18.59         142,754       17.34
合计                                             939,989               100.00         823,169      100.00
          报告期内,本集团认真贯彻国家宏观调控政策、监管政策要求,强化重点领域和行业
   的风险管理,积极推动和引导信贷资源在重点领域、实体经济及优势行业的配置,持续调
   整控制产能过剩、房地产、大宗商品贸易等受宏观调控影响较大、风险较高行业的贷款占
   比,推动行业信贷结构的均衡增长和健康发展。

          (2)贷款投放地区分布情况
                                                                                 (单位:百万元)
                                         年末                                      年初
          地区分布
                           账面余额             比例(%)               账面余额        比例(%)
   华北及东北                  333,331                   35.46              289,957            35.22
   华东                       269,904                      28.71            245,089              29.77
   华南及华中                 203,794                      21.68            167,916              20.40
   西部                       132,960                      14.15            120,207              14.61
   合计                       939,989                     100.00            823,169             100.00


          (3)前十名客户贷款情况
                                                                                (单位:百万元)
                                                 余额                           占比(%)
       前十名客户贷款                                         23,749                        2.53
          报告期内,本集团严格控制贷款集中度风险,前十大客户贷款余额合计 237.49 亿元,
   占期末贷款总额的 2.53%,占资本净额的 17.93%,控制在监管要求之内。

          (4)贷款担保方式分类及占比
                                                                                 (单位:百万元)
                                         年末                                      年初
         担保方式
                           账面余额             占比(%)                账面余额       占比(%)

                                                  6
 信用贷款                   133,136               14.16               120,630          14.66
 保证贷款                   299,161               31.83               268,952          32.67
 附担保物贷款               507,692               54.01               433,587          52.67
 — 抵押贷款                394,674               41.99               335,152          40.71
 — 质押贷款                113,018               12.02                   98,435       11.96
 合计                       939,989              100.00               823,169         100.00
     报告期内,本集团持续优化贷款担保结构,重视增加抵质押品等对贷款的风险缓释,
 抵质押贷款占比继续提高,较上年末上升 1.34 个百分点。

 3.4.2 主要贷款及利率情况
     (1)按业务类别分
                                                                           (单位:百万元)
           类别                平均余额                   利息                平均利率(%)
企业贷款                               716,574                   48,930        6.83
零售贷款                               157,181                    9,342        5.94
合计                                   873,755                   58,272        6.67
       注:根据《中国银监会关于 2014 年非现场监管报表的通知》等有关规定,已停止计
 息的贷款不纳入生息资产范围内,贷款平均余额中不含已停止计息的贷款,下同。

     (2)按业务期限分
                                                                           (单位:百万元)
        类别                   平均余额                   利息                平均利率(%)
一般性短期贷款                         440,197                   28,514                  6.48
中长期贷款                             433,558                   29,758                  6.86
合计                                   873,755                   58,272                  6.67
     注:一般性短期贷款包括贴现。

 3.4.3 买入返售金融资产
                                                                   (单位:百万元)
                                      2014 年末                      2013 年末
          项目
                                余额         占比(%)         余额         占比(%)
债券                                25,299          20.55         38,072           24.55
票据                                97,837          79.45        117,022           75.45
合计                              123,136          100.00        155,094          100.00
      注:根据《关于规范金融机构同业业务的通知》(银发[2014]127 号)的规定,本集团将
  原计入买入返售金融资产中以资产受益权为标的物的交易调整至应收款项类投资核算,并
  相应调整比较期间财务报表数据。

 3.5 负债情况分析
 3.5.1 客户存款
                                                                           (单位:百万元)
        类别                   平均余额                   利息                平均利率(%)
企业活期存款                           362,319                    2,928                  0.81
企业定期存款                           653,176                   20,518                  3.14


                                           7
   储蓄活期存款                              66,848                          213                  0.32
   储蓄定期存款                             130,969                        4,245                  3.24
   合计                                   1,213,312                       27,904                  2.30

    3.5.2 卖出回购金融资产款
                                                                                 (单位:百万元)
                                        2014 年末                                2013 年末
          项目
                                 余额                   占比(%)           余额         占比(%)
   债券                                  40,072                99.68          59,669            99.64
   票据                                     130                 0.32             215             0.36
   合计                                  40,202               100.00          59,884           100.00

    3.5.3 同业及其他金融机构存放款项
                                                                                  (单位:百万元)
                                          2014 年末                                  2013 年末
            项目
                                    余额         占比(%)                     余额         占比(%)
 境内同业存放款项                     138,056           48.55                    177,377          63.58
 境外同业存放款项                         19,837                   6.98              7,911          2.83
 境内其他金融机构存放款项                126,447                 44.47              93,698        33.59
 合计                                    284,340                100.00             278,986       100.00


    3.6 财务状况和经营成果分析
    3.6.1 前三年主要财务会计数据
                                                                                   (单位:百万元)
               项目                         2014 年末                  2013 年末           2012 年末
资产总额                                         1,851,628                 1,672,447            1,488,860
负债总额                                         1,749,529                 1,586,428            1,414,137
归属于上市公司股东的所有者权益                     101,458                     85,420              74,694
存款总额                                         1,303,216                 1,177,592            1,036,000
其中:企业活期存款                                 381,336                   393,615              353,087
      企业定期存款                                 445,784                   377,330              338,777
      储蓄活期存款                                  91,585                     83,613              60,424
      储蓄定期存款                                 133,008                    113,110             100,961
      其他存款                                     251,503                   209,924              182,751
贷款总额                                           939,989                   823,169              720,168
其中:正常贷款                                     929,744                   815,726              713,829
      不良贷款                                      10,245                      7,443               6,339
同业拆入                                            42,638                     35,538              71,815
贷款损失准备                                        23,884                     22,443              20,307

    3.6.2 资本构成及其变化情况
         (1)按照《商业银行资本管理办法(试行)》计量
                                                                                 (单位:百万元)
                                                 2014 年                            2013 年
                   项目
                                           并表          非并表                并表         非并表
    1.总资本净额                             132,441       128,585             105,621        102,315


                                                    8
1.1:核心一级资本                      101,988     101,257       85,826       85,322
1.2:核心一级资本扣减项                      1       2,630            -        2,630
1.3:核心一级资本净额                  101,987      98,627       85,826       82,692
1.4:其他一级资本                           20           -            4             -
1.5:其他一级资本扣减项                      -           -            -             -
1.6:一级资本净额                      102,007      98,627       85,830       82,692
1.7:二级资本                           30,434      29,958       19,791       19,623
1.8:二级资本扣减项                          -           -            -             -
2.信用风险加权资产                   1,107,853   1,081,929      988,581      977,130
3.市场风险加权资产                       6,018       6,018        6,665        6,665
4.操作风险加权资产                      87,230      86,587       74,210       74,029
5.风险加权资产合计                   1,201,101   1,174,534    1,069,456    1,057,824
6.核心一级资本充足率(%)                 8.49        8.40         8.03         7.82
7.一级资本充足率(%)                     8.49        8.40         8.03         7.82
8.资本充足率(%)                        11.03       10.95         9.88         9.67
9.享受过渡期优惠政策的资本工具:按照《商业银行资本管理办法(试行)》相关规定,商
业银行 2010 年 9 月 12 日以前发行的不合格二级资本工具可享受优惠政策,即 2013 年 1 月
1 日起按年递减 10%。2012 年末本公司不合格二级资本账面金额为 84 亿元,2013 年起按年
递减 10%,本期本公司不合格二级资本工具可计入金额为 67.20 亿元。
     注:1、根据《商业银行资本管理办法(试行)》(中国银行业监督管理委员会令 2012
年第 1 号)第一百七十四条、第一百七十五条相关规定,“达标过渡期内,商业银行应当
同时按照《商业银行资本充足率管理办法》和本办法计量并披露并表和非并表资本充足
率”,并明确相关信息披露内容。以上为根据《商业银行资本管理办法(试行)》计量的
并表和非并表口径资本充足率相关数据及信息。
         2、核心一级资本净额=核心一级资本-核心一级资本扣减项。
         3、一级资本净额=核心一级资本净额+其他一级资本-其他一级资本扣减项。
         4、总资本净额=一级资本净额+二级资本-二级资本扣减项。
         5、《商业银行资本管理办法(试行)》自 2013 年 1 月 1 日起实行, 2012 年不
适用本办法。

    (2)按照《商业银行资本充足率管理办法》计量
                                                                     (单位:百万元)
                                           2014 年               2013 年       2012 年
               项目
                                     并表         非并表     并表     非并表     并表
资本净额                             131,060        127,199 105,969 102,623      94,708
其中:核心资本                         97,509        96,668  82,058    81,471    71,464
       核心资本扣减项                        -        1,315        -    1,315          -
       核心资本净额                    97,509        95,353  82,058    80,156    71,464
       附属资本                        34,031        33,641  24,881    24,752    24,202
       总扣减项                           480         3,110     970     3,600        958
风险加权资产及市场风险资本调整     1,097,053    1,071,010 969,303 957,750       873,214
资本充足率(%)                         11.95         11.88   10.93     10.72      10.85
核心资本充足率(%)                      8.89          8.90    8.47      8.37       8.18
    注:1、根据《商业银行资本管理办法(试行)》(中国银行业监督管理委员会令 2012
年第 1 号)第一百七十四条、第一百七十五条相关规定,“达标过渡期内,商业银行应当
同时按照《商业银行资本充足率管理办法》和本办法计量并披露并表和非并表资本充足

                                           9
      率”,并明确相关信息披露内容。以上为根据《商业银行资本充足率管理办法》计量的并
      表和非并表口径资本充足率相关数据及信息。
              2、核心资本净额=核心资本-核心资本扣减项
              3、资本净额=核心资本+附属资本-总扣减项

       3.6.3 前三年主要财务指标
           主要指标(%)           标准值        2014 年         2013 年         2012 年
    资产利润率                                           1.02            0.98             0.94
    资本利润率                                          19.16           19.30            18.46
    不良贷款率                                           1.09            0.90             0.88
                     人民币                             69.95           69.11            68.62
    存贷款比例       外币                               97.90          103.09          106.20
                     本外币合计      ≤75%              70.65           69.90            69.51
    资产流动性比 人民币                                 46.76           30.63            33.95
    例               外币                               70.50           56.63            50.44
    单一最大客户贷款比例             ≤10%               4.55            5.59             6.23
    最大十家客户贷款比例             ≤50%              17.93           23.84            27.38
    拨备覆盖率                                        233.13           301.53          320.34
    贷款拨备率                                           2.54            2.73             2.82
    成本收入比                                          37.57           38.93            39.95
             注:单一最大客户贷款比率=最大一家客户贷款总额/资本净额*100%
                 最大十家客户贷款比率=最大十家客户贷款总额/资本净额*100%
                 其中:本报告期及 2013 年资本净额根据《商业银行资本管理办法(试行)》(中
       国银行业监督管理委员会令 2012 年第 1 号)计算;2012 年,资本净额根据《商业银行资
       本充足率管理办法》(中国银行业监督管理委员会令 2007 第 11 号)计算。

      3.6.4 主要财务指标增减变动幅度及其原因
                                                                         (单位:百万元)
          主要财务指标              报告期末      较上年末增减(%)             主要原因
资产总额                              1,851,628                10.71 贷款等资产业务增长
负债总额                              1,749,529                10.28 存款等负债业务增长
归属于上市公司股东的所有者权益          101,458                18.78 净利润增加
          主要财务指标                报告期      较上年增减(%)               主要原因
营业收入                                 54,885                21.38 业务规模增长,收入增加
营业利润                                 23,891                15.64 业务规模增长,盈利能力提高
归属于上市公司股东的净利润               17,981                15.96 业务规模增长,盈利能力提高
现金及现金等价物净增加额                  3,881               -94.55 现金及现金等价物净增加额减少


      3.6.5 会计报表中变化幅度超过 30%以上项目的情况
                                                                        (单位:百万元)
       主要会计科目          报告期末      较上年末增减(%)                主要原因
 存放同业款项                    62,666                 55.87 存放同业增加
 向中央银行借款                  20,058            66760.00 向中央银行借款增加
 卖出回购金融资产款              40,202                -32.87 卖出回购金融资产减少
 应付职工薪酬                      6,733                30.03 应付职工薪酬增加
 应付利息                        17,567                 51.00 应付利息增加
 应付债务凭证                    23,839                183.80 本期发行债券和同业存单

                                                  10
 其他综合收益                        81              104.38   可供出售金融资产公允价值变动
 盈余公积                         6,134               33.78   按 2013 年利润分配方案计提盈余公积
 一般准备                        17,100               32.06   按 2013 年利润分配方案计提一般准备
       主要会计科目          报告期       较上年增减(%)                   主要原因
 手续费及佣金支出                 1,029               87.43   手续费业务支出增加
 投资收益/(损失)                    580              600.00   投资收益增加
 公允价值变动收益/(损失)            182              464.00   公允价值变动
 汇兑收益                           208               39.60   汇兑收益增加
 资产减值损失                     6,276               70.08   资产减值损失增加
 其他业务成本                       211             1010.53   其他业务成本增加
 营业外收入                         172              145.71   营业外收入增加
 营业外支出                          60              140.00   营业外支出增加
 少数股东损益                        42              740.00   少数股东损益增加

       §4 涉及财务报告的相关事项
       4.1 与上年度财务报告相比,会计政策、会计估计和核算方法发生变化的具体说明
           根据《企业会计准则第 2 号——长期股权投资》对长期股权投资的定义,将本公司对
       中国银联股份有限公司和 VISA 国际组织的投资重分类为可供出售金融资产。
                                                                        (单位:百万元)
                                                                      2013年12月31日
                                       2013年1月1
                         交易基本信    日归属于母
     被投资单位                                     长期股权投资    可供出售金融资    归属于母公司股
                             息        公司股东权
                                                       (+/-)         产(+/-)        东权益(+/-)
                                        益(+/-)

中国银联股份有限公司                                           -81               +81
VISA 国际组织                                                   -1                +1
合计                         -                                 -82               +82


       4.2 报告期内发生重大会计差错更正需追溯重述的,公司需说明情况、更正金额、原因及
       其影响
           报告期内,本公司不存在重大会计差错更正。

       4.3 与上年度财务报告相比,对财务报表合并范围发生变化的具体说明
           报告期内,本公司与上一年度报告相比,财务报表合并范围未发生变化。



                                                            董事长:吴建
                                                     华夏银行股份有限公司董事会
                                                         2015 年 4 月 15 日




                                               11