Consolidated BS
5846 Cathay Life Insurance Co., Ltd. and Subsidiaries
2021Q3 Consolidated Financial Statements
Consolidated Balance Sheets
Unit: NT$ thousands
Code Accounting Title 9/30/21 12/31/20 9/30/20
Assets
11000 　Cash and cash equivalents 488,388,081 515,120,301 464,672,527
12000 　Receivables 70,047,327 69,178,243 64,212,133
14000 　Investments 6,506,850,486 6,282,949,269 6,140,789,844
14110 　　Financial assets at fair value through profit or loss 1,497,729,984 1,397,135,509 1,348,677,805
14190 　　Financial assets at fair value through other comprehensive income 1,315,476,607 1,222,686,258 1,096,174,383
14130 　　Financial assets for hedging 244,235 146,959 386,927
14145 　　Financial assets at amortised cost 2,676,544,289 2,652,985,443 2,691,258,505
14150 　　Investments accounted for using equity method, net 29,088,242 29,380,517 29,336,316
14200 　　Investment property 511,123,121 500,823,483 493,363,774
14300 　　Loans 476,644,008 479,791,100 481,592,134
15000 　Reinsurance assets 2,259,328 2,200,691 1,621,949
16000 　Property and equipment 30,954,547 29,453,426 31,795,342
16700 　Right-of-use assets 1,764,921 1,675,209 1,633,516
17000 　Intangible assets 42,171,068 44,070,838 45,115,528
17800 　Deferred tax assets 59,825,276 56,690,743 53,409,941
18000 　Other assets 31,786,158 32,536,037 30,913,076
18900 　Assets on insurance product, separated account 697,724,564 641,684,568 592,035,565
1XXXX 　Total assets 7,931,771,756 7,675,559,325 7,426,199,421
Liabilities and equity
　Liabilities
21000 　　Accounts payable 42,350,624 30,171,547 39,401,900
21700 　　Current tax liabilities 508,688 477,145 706,217
23200 　　Financial liabilities at fair value through profit or loss 7,472,981 11,687,067 1,824,892
23300 　　Financial liabilities for hedging 42,836 139,858 57,171
23500 　　Bonds payable 80,000,000 80,000,000 80,000,000
23800 　　Lease liabilities 12,169,106 10,522,490 10,530,195
24000 　　Insurance liabilities 6,292,459,837 6,056,981,549 5,953,744,192
24100 　　　Unearned premium reserve 18,432,621 18,775,949 17,790,022
24200 　　　Claim reserve 11,463,184 12,163,853 11,656,290
24300 　　　Liability reserve 6,238,281,440 5,999,277,703 5,895,203,662
24400 　　　Special claim reserve 11,084,877 11,084,776 11,084,624
24500 　　　Premium insufficient reserve 11,329,790 13,802,343 16,154,453
24700 　　　Other reserves 1,867,925 1,876,925 1,855,141
24800 　　Reserve for insurance with nature of financial instrument 14,746,848 13,731,508 13,076,140
24900 　　Reserve for foreign exchange valuation 8,042,954 14,820,865 10,212,568
27000 　　Provisions 56,245 56,245 56,245
28000 　　Deferred tax liabilities 53,683,882 68,278,447 57,499,082
25000 　　Other liabilities 18,159,815 25,881,555 18,654,857
26000 　　Liabilities on insurance product, separated account 697,724,564 641,684,568 592,035,565
2XXXX 　　Total liabilities 7,227,418,380 6,954,432,844 6,777,799,024
　Equity
　　Equity attributable to owners of parent
　　　Share capital
31100 　　　　Ordinary share 58,515,274 58,515,274 58,515,274
31000 　　　　Total share capital 58,515,274 58,515,274 58,515,274
　　　Capital surplus
32000 　　　　Total capital surplus 60,597,850 60,606,533 60,605,736
　　　Retained earnings
33100 　　　　Legal reserve 27,491,929 18,834,196 18,834,196
33200 　　　　Special reserve 388,600,599 347,320,212 345,589,461
33300 　　　　Unappropriated retained earnings 99,196,168 49,938,120 44,056,985
33000 　　　　Total retained earnings 515,288,696 416,092,528 408,480,642
　　　Other equity interest
34000 　　　　Total other equity interest 62,721,347 178,513,029 113,615,835
30000 　　　Total equity attributable to owners of parent 697,123,167 713,727,364 641,217,487
36000 　　Non-controlling interests 7,230,209 7,399,117 7,182,910
3XXXX 　　Total equity 704,353,376 721,126,481 648,400,397
3X2XX 　Total liabilities and equity 7,931,771,756 7,675,559,325 7,426,199,421
39800 　Number of shares in entity held by entity and by its subsidiaries 0 0 0
39900 　Equivalent issue shares of advance receipts for ordinary share 0 0 0
Consolidated IS
5846 Cathay Life Insurance Co., Ltd. and Subsidiaries
2021Q3 Consolidated Financial Statements
Consolidated Statement of Comprehensive Income
Unit: NT$ thousands, Except Earnings Per Share
Code Accounting Title 2021/7/1 To 9/30 2020/7/1 To 9/30 2021/1/1 To 9/30 2020/1/1 To 9/30
Operating revenue
　Premium
41110 　　Written premium 107,399,205 127,143,563 358,061,698 422,244,646
41120 　　Reinsurance premium 29,935 25,183 86,109 83,712
41100 　　Total premium 107429140 127168746 358147807 422328358
51100 　Reinsurance expense 719,845 642,548 1,831,396 1,726,203
　Net change in unearned premiums reserve
51310 　　Net change in unearned premiums reserve -18,685 38,308 -223,674 -111,732
41130 　Retained earned premium 106,727,980 126,487,890 356,540,085 420,713,887
41300 　Reinsurance commission received 6,258 6,004 15,441 13,005
　Fee income
41400 　　Total fee income 2,732,822 2,231,302 7,958,310 6,410,102
　Net income(loss) from investments
41510 　　Interest income 39,373,838 39,151,641 117,756,590 117,954,453
41521 　　Gains on financial assets or liabilities at fair value through profit or loss -14,665,602 72,868,438 83,460,945 102,541,152
41526 　　Gains (losses) arising from derecognition of financial assets measured at amortised cost 5,318,917 10,652,082 32,199,663 34,019,005
41527 　　Realized gains (losses) on financial assets at fair value through other comprehensive income 7,595,511 7,764,364 26,028,379 23,015,501
41540 　　Share of loss of associates and joint ventures accounted for using equity method 413,021 529,895 1,390,117 -12,505,276
41550 　　Foreign exchange gains (losses), investments -1,562,115 -41,490,129 -60,073,282 -82,072,048
41560 　　Net change in reserve for foreign exchange valuation 1,173,306 -3,611,796 6,777,911 7,788,309
41570 　　Gains (losses) on investment property 2,722,429 2,994,595 9,725,230 11,042,809
41585 　　Expected credit losses or reversal of expected credit losses of investments -247,798 -145,319 1,620,199 -1,771,713
41590 　　Other net income (loss) from investments 473,034 45,376 1,312,222 1,960,698
41600 　　Gains (losses) on reclassification under the overlay approach 40,581,196 -8,485,876 57,405,171 2,621,931
41500 　　Net income(loss) from investments 81,175,737 80,273,271 277,603,145 204,594,821
　Other operating income
41800 　　Total other operating income 2,125,059 2,244,792 5,975,040 5,417,696
41900 　Income on insurance product, separated account 6,335,611 22,542,761 59,761,522 33,215,000
41000 　Total operating revenue 199,103,467 233,786,020 707,853,543 670,364,511
Operating costs
　Insurance claim payment
51200 　　Total insurance claim payment 74,776,069 69,325,554 208,730,929 198,368,149
41200 　Claims recovered from reinsurers 479,012 414,412 1,494,668 1,085,695
51260 　Retained claim payment 74,297,057 68,911,142 207,236,261 197,282,454
　Net change in other insurance liability
51320 　　Net change in claim reserve -319,612 183,137 -710,028 611,206
51330 　　Net change in liability reserve 75,812,311 99,103,207 275,631,810 342,695,351
51340 　　Net change in special claim reserve 140 99 101 0
51350 　　Net change in premium deficiency reserve -575,540 -1,228,405 -2,356,878 -3,382,462
51370 　　Net change in other reverses -3,000 -6,000 -9,000 -18,000
51300 　　Total net change in other insurance liability 74,914,299 98,052,038 272,556,005 339,906,095
51380 　Net change in reserve for insurance with nature of financial instrument 272,686 201,354 777,147 569,617
51400 　Acquisition expense 3,899,931 3,863,936 12,340,903 13,016,737
　Commission expense
51500 　　Total commission expense 4,268,020 4,453,322 12,904,034 13,121,479
51700 　Finance costs 781,621 726,526 2,262,770 1,766,818
　Other operating costs
51800 　　Total other operating costs 2,057,853 2,093,104 5,967,165 5,291,468
51900 　Disbursements on insurance product, separated account 6,335,611 22,542,761 59,761,522 33,215,000
51000 　Total operating costs 166,827,078 200,844,183 573,805,807 604,169,668
Operating expenses
58100 　General expenses 3,486,236 2,684,543 9,291,000 8,015,041
58200 　Administrative expenses 4,811,497 4,653,909 14,676,757 13,875,223
58300 　Staff training expenses 18,382 15,145 32,432 35,523
58400 　Expected credit losses or reversal of expected credit losses of non-investments 6,807 -1,873 15,342 8,548
58000 　Total operating expenses 8,322,922 7,351,724 24,015,531 21,934,335
61000 Net operating income (loss) 23,953,467 25,590,113 110,032,205 44,260,508
Non-operating income and expenses
59000 　Total non-operating income and expenses 332,448 347,734 1,142,446 1,196,882
62000 Profit (loss) from continuing operations before tax 24,285,915 25,937,847 111,174,651 45,457,390
Tax expense (income)
63000 　Tax expense (income), net 1,640,502 880,265 10,925,012 609,744
64000 Profit (loss) from continuing operations 22,645,413 25,057,582 100,249,639 44,847,646
66000 Profit (loss) 22,645,413 25,057,582 100,249,639 44,847,646
Other comprehensive income
　Components of other comprehensive income that will not be reclassified to profit or loss
83190 　　Revaluation gains (losses) on investments in equity instruments measured at fair value through other comprehensive income -4,489,246 -3,324,050 596,055 -3,653,953
83130 　　Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will not be reclassified to profit or loss 137,978 168,301 140,976 337,985
83180 　　Income tax related to components of other comprehensive income that will not be reclassified to profit or loss -243,321 -157,119 -360,014 -652,335
83100 　　Total Components of other comprehensive income that will not be reclassified to profit or loss -4,107,947 -2,998,630 1,097,045 -2,663,633
　Components of other comprehensive income that will be reclassified to profit or loss
83210 　　Exchange differences on translation -437,384 382,693 -1,561,533 -2,440,292
83230 　　Gains (losses) on hedging instrument -7,388 -51,901 -98,983 99,936
83290 　　Gains (losses) from investments in debt instruments measured at fair value through other comprehensive income -13,694,086 2,000,448 -72,577,980 18,121,539
83240 　　Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss -400,866 121,867 -894,910 -112,423
83295 　　Other comprehensive income on reclassification under the overlay approach -40,581,196 8,485,876 -57,405,171 -2,621,931
83280 　　Income tax related to components of other comprehensive income that will be reclassified to profit or loss -4,330,663 2,267,173 -14,986,212 2,066,191
83200 　　Total Components of other comprehensive income that will be reclassified to profit or loss -50,790,257 8,671,810 -117,552,365 10,980,638
83000 　Total other comprehensive income -54,898,204 5,673,180 -116,455,320 8,317,005
85000 Total comprehensive income -32,252,791 30,730,762 -16,205,681 53,164,651
Profit (loss), attributable to
86100 　Profit (loss), attributable to owners of parent 22,465,257 24,637,967 99,671,966 44,103,731
86200 　Profit (loss), attributable to non-controlling interests 180,156 419,615 577,673 743,915
Comprehensive income attributable to
87100 　Comprehensive income, attributable to owners of parent -32,410,130 30,484,690 -16,727,288 52,600,424
87200 　Comprehensive income, attributable to non-controlling interests 157,339 246,072 521,607 564,227
Basic earnings per share
97510 　Basic earnings (loss) per share from continuing operations 3.84 4.21 17.03 7.54
97500 　Total basic earnings per share 3.84 4.21 17.03 7.54
Consolidated CF
5846 Cathay Life Insurance Co., Ltd. and Subsidiaries
2021Q3 Consolidated Financial Statements
Consolidated Statement of Cash Flows
Unit: NT$ thousands
Code Accounting Title 2021/1/1 To 9/30 2020/1/1 To 9/30
Cash flows from (used in) operating activities, indirect method
A00010 　Profit (loss) from continuing operations before tax 111,174,651 45,457,390
A10000 　Profit (loss) before tax 111174651 45457390
　Adjustments
　　Adjustments to reconcile profit (loss)
A20100 　　　Depreciation expense 974,667 966,505
A20200 　　　Amortization expense 1,964,222 1,997,842
A20400 　　　Net loss (gain) on financial assets or liabilities at fair value through profit or loss -69,930,247 -89,123,113
A20450 　　　Net loss (gain) on financial assets or liabilities at fair value through other comprehensive income -21,125,991 -20,081,800
A20900 　　　Interest expense 2,362,043 1,911,002
A21000 　　　Net (loss) gain arising from derecognition of financial assets measured at amortised cost -32,199,663 -34,019,005
A21200 　　　Interest income -117,756,590 -117,954,453
A21300 　　　Dividend income -18,433,086 -16,351,740
A21400 　　　Net change in insurance liabilities 235,594,925 299,196,397
A21500 　　　Net change in reserve for insurance with nature of financial instrument 1015340 2144132
A21600 　　　Net change in reserve for foreign exchange valuation -6,777,911 -7,788,309
A21830 　　　Expected credit losses or reversal of expected credit losses of investments -1,620,199 1,771,713
A21850 　　　Expected credit losses or reversal of expected credit losses of non-investments 15,342 8,548
A22300 　　　Share of loss (profit) of associates and joint ventures accounted for using equity method -1390117 12,505,276
A22450 　　　 Loss (profit) reclassified by applying overlay approach -57,405,171 -2,621,931
A22500 　　　Loss (gain) on disposal of property and equipment 2,186 2,237
A22700 　　　Loss (gain) on disposal of investment properties 0 505615
A23200 　　　Loss (gain) on disposal of investments accounted for using equity method -89,343 -1,803,139
A24600 　　　Loss (gain) on fair value adjustment of investment property -1,194,543 -2,379,604
A20010 　　　Total adjustments to reconcile profit (loss) -85,994,136 28,886,173
　　Changes in operating assets and liabilities
　　　Changes in operating assets
A51110 　　　　Decrease (increase) in notes receivable 68,838 56,192
A51130 　　　　Decrease (increase) in other receivable 6,334,756 8,674,022
A51140 　　　　Decrease (increase) in financial assets at fair value through profit or loss 20,951,695 126,245,865
A51141 　　　　Decrease (increase) in financial assets at fair value through other comprehensive income -143,298,093 -207,650,135
A51145 　　　　Decrease (increase) in financial assets at amortised cost 10,389,108 -42,235,337
A51150 　　　　Decrease (increase) in financial assets for hedging 129,520 289,035
A51170 　　　　Decrease (increase) in reinsurance assets -175,274 172,266
A51180 　　　　Decrease (increase) in prepaid expenses and other prepayments 421,686 -237556
A51190 　　　　Decrease (increase) in guarantee deposits paid -806,271 -938,341
A51990 　　　　Decrease (increase) in other assets -99,071 664,815
A51000 　　　　Total changes in operating assets -106,083,106 -114,959,174
　　　Changes in operating liabilities
A52110 　　　　Increase (decrease) in notes payable -154,943 -151,243
A52120 　　　　Increase (decrease) in claims payable 20,101 -32,932
A52140 　　　　Increase (decrease) in commissions payable -896,948 -2,655,445
A52150 　　　　Increase (decrease) in due to reinsurers and ceding companies 185,373 121,004
A52160 　　　　Increase (decrease) in other payable 18,814,844 4,159,383
A52170 　　　　Increase (decrease) in financial liabilities at fair value through profit or loss -55,213,493 -55,161,450
A52180 　　　　Increase (decrease) in other financial liabilities -422,801 0
A52190 　　　　Increase (decrease) in provisions 0 -177,626
A52220 　　　　Increase (decrease) in advance receipts 66,390 15,545
A52230 　　　　Increase (decrease) in deferred fee income -1,676 -1,598
A52240 　　　　Increase (decrease) in refundable deposit -6,111,817 -3,034,229
A52990 　　　　Increase (decrease) in other liabilities -1,043,584 1,657,440
A52000 　　　　Total changes in operating liabilities -44,758,554 -55,261,151
A50000 　　　Total changes in operating assets and liabilities -150,841,660 -170,220,325
A20000 　　Total adjustments -236,835,796 -141,334,152
A33000 　Cash inflow (outflow) generated from operations -125,661,145 -95,876,762
A33100 　Interest received 114,972,927 117,327,282
A33200 　Dividends received 19,132,383 17,024,789
A33300 　Interest paid -1,626,347 -1,671,383
A33500 　Income taxes refund (paid) -24,619,798 -768,224
AAAA Net cash flows from (used in) operating activities -17,801,980 36,035,702
Cash flows from (used in) investing activities
B01800 　Acquisition of investments accounted for using equity method -324,500 -450,185
B01900 　Proceeds from disposal of investments accounted for using equity method 216,718 0
B02200 　Net cash flow from acquisition of subsidiaries 0 -152,501
B02400 　Proceeds from capital reduction of investments accounted for using equity method 382,739 157,159
B02700 　Acquisition of property and equipment -1,071,203 -641,910
B02800 　Proceeds from disposal of property and equipment 27 4
B04500 　Acquisition of intangible assets -205,804 -132,312
B05300 　Decrease in loans 2,636,480 31,837,245
B05400 　Acquisition of investment properties -9,936,039 -3,444,165
B05500 　Proceeds from disposal of investment properties 0 149,708
BBBB 　Net cash flows from (used in) investing activities -8,301,582 27,323,043
Cash flows from (used in) financing activities
C04020 　Payments of lease liabilities -560,706 -544,614
C05400 　Acquisition of ownership interests in subsidiaries -605,519 0
C05800 　Change in non-controlling interests -204,982 -583,516
CCCC 　Net cash flows from (used in) financing activities -1,371,207 -1,128,130
DDDD Effect of exchange rate changes on cash and cash equivalents 742,549 390,228
EEEE Net increase (decrease) in cash and cash equivalents -26,732,220 62,620,843
E00100 Cash and cash equivalents at beginning of period 515,120,301 402,051,684
E00200 Cash and cash equivalents at end of period 488,388,081 464,672,527
E00210 　Cash and cash equivalents reported in the statement of financial position 488,388,081 464,672,527
Consolidated E
5846 Cathay Life Insurance Co., Ltd. and Subsidiaries
2021Q3 Consolidated Financial Statements
Consolidated Statement of Changes In Equity
Unit: NT$ thousands
Statements of Change in Equity
3110 3100 3200 3310 3320 3350 3300 3410 3420 3445 3450 3460 3485 3490 3400 31XX 36XX 3XXX
　　　　　Ordinary share 　　　　Total share capital 　　　　Capital surplus 　　　　　Legal reserve 　　　　　Special reserve 　　　　　Unappropriated retained earnings (accumulated deficit) 　　　　Total retained earnings 　　　　　Exchange differences on translation of foreign financial statements 　　　　　Unrealised gains (losses) on financial assets measured at fair value through other comprehensive income 　　　　　Gains (losses) on remeasurements of defined benefit 　　　　　Gains (losses) on hedging instruments 　　　　　Revaluation surplus 　　　　　Reserve of overlay approach 　　　　　Others 　　　　Total other equity interest 　　　Total equity attributable to owners of parent 　　　Non-controlling interests 　　Total equity
A1 　Equity at beginning of period 58,515,274 58,515,274 60,606,533 18,834,196 347,320,212 49,938,120 416,092,528 -12,934,112 92,536,203 226,758 347,871 187,503 102,093,109 -3,944,303 178,513,029 713,727,364 7,399,117 721,126,481
A3 　Effects of retrospective application and retrospective restatement 0 0
A4 　Retrospective adjustment of equity attributable to former owner due to reorganization of entities under common control 0 0
A5 　Equity at beginning of period after adjustments 58,515,274 58,515,274 60,606,533 18,834,196 347,320,212 49,938,120 416,092,528 -12,934,112 92,536,203 226,758 347,871 187,503 102,093,109 -3,944,303 178,513,029 713,727,364 7,399,117 721,126,481
B1 　　Legal reserve appropriated 10,333,774 -10,333,774 0 0 0
B3 　　Special reserve appropriated 68,636,191 -68,636,191 0 0 0
B5 　　Cash dividends of ordinary share 0 0
B7 　　Cash dividends of preference share 0 0
B8 　　Profits from Security Token Offer 0 0
B9 　　Stock dividends of ordinary share 0 0
B11 　　Stock dividends of preference share 0 0
B13 　　Legal reserve used to offset accumulated deficits -1,676,041 1,676,041 0 0 0
B15 　　Special reserve used to offset accumulated deficits -23,690,492 23,690,492 0 0 0
B17 　　Reversal of special reserve -3,665,312 3,665,312 0 0 0
C1 　　Due to business combination 0 0
C3 　　Due to donated assets received 0 0
C5 　　Due to recognition of equity component of convertible bonds (preference share) issued 0 0
C7 　　Changes in equity of associates and joint ventures accounted for using equity method -8,683 -33,629 -33,629 -42,312 -42,312
C11 　　Capital surplus used to offset accumulated deficits 0 0
C13 　　Stock dividends from capital surplus 0 0
C15 　　Cash dividends from capital surplus 0 0
C17 　　Other changes in capital surplus 0 0
D1 　Profit (loss) 99,671,966 99,671,966 99,671,966 577,673 100,249,639
D3 　Other comprehensive income -2,143,257 -57,957,759 -9,971 -76,202 -56,212,065 -116,399,254 -116,399,254 -56,066 -116,455,320
D5 　Total comprehensive income 99,671,966 99,671,966 -2,143,257 -57,957,759 -9,971 -76,202 -56,212,065 -116,399,254 -16,727,288 521,607 -16,205,681
E1 　Issue of shares 0 0
E2 　Issue Security Token Offer 0 0
E3 　Capital reduction 0 0
F1 　Capital reduction to offset accumulated deficits 0 0
F3 　Capital reduction due to spin-off 0 0
H1 　Shares issued for pursuant to acquisitions 0 0
H3 　Reorganization 0 0
I1 　Conversion of convertible bonds 0 0
I3 　Conversion of certificates of bonds-to-share 0 0
J1 　Conversion of preference share 0 0
J3 　Issue of preference share 0 0
J5 　Redemption of preference share 0 0
K1 　Issue of ordinary share, others 0 0
L1 　Purchase of treasury shares 0 0
L3 　Retirement of treasury share 0 0
L4 　Repurchase Security Token Offer 0 0
L5 　Acquisition of company's share by subsidiaries recognized as treasury share 0 0
L7 　Disposal of company's share by subsidiaries recognized as treasury share transactions 0 0
M1 　Adjustments of capital surplus for company's cash dividends received by subsidiaries 0 0
M3 　Disposal of subsidiaries or investments accounted for using equity method 0 0
M5 　Difference between consideration and carrying amount of subsidiaries acquired or disposed 0 0
M7 　Changes in ownership interests in subsidiaries -554,511 -554,511 719,914 719,914 165,403 -176,506 -11,103
N1 　Share-based payments 0 0
O1 　Changes in non-controlling interests 0 -514,009 -514,009
P1 　Changes in prepaid preferred stock construction dividends 0 0
Q1 　Disposal of investments in equity instruments designated at fair value through other comprehensive income 112,342 112,342 -112,342 -112,342 0 0
T1 　Others 0 0
Y1 　Total increase (decrease) in equity -8,683 8,657,733 41,280,387 49,258,048 99,196,168 -2,143,257 -58,070,101 -9,971 -76,202 -56,212,065 719,914 -115,791,682 -16,604,197 -168,908 -16,773,105
Z1 　Equity at end of period 58,515,274 58,515,274 60,597,850 27,491,929 388,600,599 99,196,168 515,288,696 -15,077,369 34,466,102 216,787 271,669 187,503 45,881,044 -3,224,389 62,721,347 697,123,167 7,230,209 704,353,376
Unit: NT$ thousands
Last year's Statements of Change in Equity
3110 3100 3200 3310 3320 3350 3300 3410 3420 3445 3450 3460 3485 3400 31XX 36XX 3XXX
　　　　　Ordinary share 　　　　Total share capital 　　　　Capital surplus 　　　　　Legal reserve 　　　　　Special reserve 　　　　　Unappropriated retained earnings (accumulated deficit) 　　　　Total retained earnings 　　　　　Exchange differences on translation of foreign financial statements 　　　　　Unrealised gains (losses) on financial assets measured at fair value through other comprehensive income 　　　　　Gains (losses) on remeasurements of defined benefit 　　　　　Gains (losses) on hedging instruments 　　　　　Revaluation surplus 　　　　　Reserve of overlay approach 　　　　Total other equity interest 　　　Total equity attributable to owners of parent 　　　Non-controlling interests 　　Total equity
A1 　Equity at beginning of period 58,515,274 58,515,274 60,607,456 43,338,466 289,432,530 31,652,661 364,423,657 -11,187,030 57,531,736 447,694 331,929 187,503 57,760,564 105,072,396 588,618,783 5,899,205 594,517,988
A3 　Effects of retrospective application and retrospective restatement 0 0
A4 　Retrospective adjustment of equity attributable to former owner due to reorganization of entities under common control 0 0
A5 　Equity at beginning of period after adjustments 58,515,274 58,515,274 60,607,456 43,338,466 289,432,530 31,652,661 364,423,657 -11,187,030 57,531,736 447,694 331,929 187,503 57,760,564 105,072,396 588,618,783 5,899,205 594,517,988
B1 　　Legal reserve appropriated 6,677,339 -6,677,339 0 0 0
B3 　　Special reserve appropriated 57,715,708 -57,715,708 0 0 0
B5 　　Cash dividends of ordinary share 0 0
B7 　　Cash dividends of preference share 0 0
B8 　　Profits from Security Token Offer 0 0
B9 　　Stock dividends of ordinary share 0 0
B11 　　Stock dividends of preference share 0 0
B13 　　Legal reserve used to offset accumulated deficits -31,181,609 31,181,609 0 0 0
B15 　　Special reserve used to offset accumulated deficits 0 0
B17 　　Reversal of special reserve -1,558,777 1,558,777 0 0 0
C1 　　Due to business combination 0 0
C3 　　Due to donated assets received 0 0
C5 　　Due to recognition of equity component of convertible bonds (preference share) issued 0 0
C7 　　Changes in equity of associates and joint ventures accounted for using equity method -1,720 -1,720 -1,720
C11 　　Capital surplus used to offset accumulated deficits 0 0
C13 　　Stock dividends from capital surplus 0 0
C15 　　Cash dividends from capital surplus 0 0
C17 　　Other changes in capital surplus 0 0
D1 　Profit (loss) 44,103,731 44,103,731 44,103,731 743,915 44,847,646
D3 　Other comprehensive income -2,431,774 12,779,044 -8,691 84,315 -1,926,201 8,496,693 8,496,693 -179,688 8,317,005
D5 　Total comprehensive income 44,103,731 44,103,731 -2,431,774 12,779,044 -8,691 84,315 -1,926,201 8,496,693 52,600,424 564,227 53,164,651
E1 　Issue of shares 0 0
E2 　Issue Security Token Offer 0 0
E3 　Capital reduction 0 0
F1 　Capital reduction to offset accumulated deficits 0 0
F3 　Capital reduction due to spin-off 0 0
H1 　Shares issued for pursuant to acquisitions 0 0
H3 　Reorganization 0 0
I1 　Conversion of convertible bonds 0 0
I3 　Conversion of certificates of bonds-to-share 0 0
J1 　Conversion of preference share 0 0
J3 　Issue of preference share 0 0
J5 　Redemption of preference share 0 0
K1 　Issue of ordinary share, others 0 0
L1 　Purchase of treasury shares 0 0
L3 　Retirement of treasury share 0 0
L4 　Repurchase Security Token Offer 0 0
L5 　Acquisition of company's share by subsidiaries recognized as treasury share 0 0
L7 　Disposal of company's share by subsidiaries recognized as treasury share transactions 0 0
M1 　Adjustments of capital surplus for company's cash dividends received by subsidiaries 0 0
M3 　Disposal of subsidiaries or investments accounted for using equity method 0 0
M5 　Difference between consideration and carrying amount of subsidiaries acquired or disposed 0 0
M7 　Changes in ownership interests in subsidiaries 0 0
N1 　Share-based payments 0 0
O1 　Changes in non-controlling interests 0 719,478 719,478
P1 　Changes in prepaid preferred stock construction dividends 0 0
Q1 　Disposal of investments in equity instruments designated at fair value through other comprehensive income -46,746 -46,746 46,746 46,746 0 0
T1 　Others 0 0
Y1 　Total increase (decrease) in equity -1,720 -24,504,270 56,156,931 12,404,324 44,056,985 -2,431,774 12,825,790 -8,691 84,315 -1,926,201 8,543,439 52,598,704 1,283,705 53,882,409
Z1 　Equity at end of period 58,515,274 58,515,274 60,605,736 18,834,196 345,589,461 44,056,985 408,480,642 -13,618,804 70,357,526 439,003 416,244 187,503 55,834,363 113,615,835 641,217,487 7,182,910 648,400,397

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Cathay Financial Holding Co. Ltd. published this content on 15 November 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 15 November 2021 10:29:08 UTC.