2025

Annual Report

年報

BEA東亞銀行

Welcome to The Bank of East Asia, Limited's website

歡迎瀏覽東亞銀行有限公司網站

The Bank of East Asia, Limited Annual Report 2025
東亞銀行有限公司2025年報

Contents

目錄

2 Corporate Profile
本行簡介

3 Financial Highlights
財務摘要

4 Five-Year Financial Summary
5年財務概要

6 Executive Chairman’s Statement
執行主席報告書

12 Report of the Co-Chief Executives
聯席行政總裁報告書

54 Biographical Details of Directors and Senior Management
董事及高層管理人員的個人資料

74 Corporate Information
公司資料

78 List of Outlets
網絡一覽

80 Corporate Governance Report
企業管治報告

152 Sustainability
可持續發展

166 Report of the Directors
董事會報告書

204 Independent Auditor’s Report
獨立核數師報告

220 Financial Statements
財務報表

416 Unaudited Supplementary Financial Information
未經審核補充財務資料

425 Glossary
詞彙

The Bank of East Asia, Limited Annual Report 2025

Corporate Profile 本行簡介

Our Vision願景

To be the trusted and preferred banking partner in Greater China and beyond.

成為大中華及其他地區客戶信任及首選的銀行夥伴。

Our Mission 使命

To ensure every customer experience is positive. We achieve this by providing best in class financial products and services.

提供出類拔萃的金融產品及服務，務求令每位客戶時刻享有稱心的服務體驗。

Total Consolidated Assets 綜合資產總額 HK$921.0 billion

Incorporated in 1918, The Bank of East Asia, Limited ("BEA") is a leading Hong Kong-based financial services group with total consolidated assets of HK$921.0 billion (US$118.3 billion) as of 31 December 2025.

港幣 9,210 億元

東亞銀行有限公司（「東亞銀行」）成立於1918年，為一家具領導地位的香港金融服務集團。於2025年12月31日的綜合資產總額達港幣9,210億元（1,183億美元）。

BEA provides a comprehensive range of wholesale banking, personal banking, wealth management, and investment services to customers throughout Greater China and beyond. The Bank maintains one of the largest retail networks in Hong Kong, with full-service branches; SupremeGold and SupremeGold Private Centres for affluent and premium affluent customers respectively; and innovative, extended-hour i-Financial Centres conveniently located throughout the city.

本行一直致力服務大中華及其他地區的客戶，提供全面的批發銀行、個人銀行、財富管理和投資服務，以滿足客戶的理財所需。本行為香港擁有最大零售網絡的銀行之一，分行提供全面的服務，並設有專為高端客戶而設的顯卓理財中心和顯卓私人理財中心。此外，本行亦於不同地區設立 i-理財中心，為客戶提供更長的營業時間及便捷創新的服務。

Nationwide outlets 網點遍布內地 38 cities 城市

In the Chinese Mainland, BEA's wholly-owned subsidiary, The Bank of East Asia (China) Limited operates one of the most extensive networks of any foreign bank on the Mainland, with outlets in 38 cities nationwide.

本行的全資附屬公司—東亞銀行（中國）有限公司為內地網絡最大的外資銀行之一，網點遍布內地38個城市。

About 約 8,000 employees 員工

Overseas, the Bank maintains an active presence in Southeast Asia, the United Kingdom, and the United States. Worldwide, BEA serves customers through around 120 outlets and offers rewarding and challenging career opportunities to about 8,000 employees.

在海外地區，在東南亞、英國和美國設有據點。現時，集團在全球一包括香港及大中華其他地區，共設有約120個網點，並聘用約8,000名員工。

BEA Group strives to be a positive, enabling force in the communities it serves and is committed to long-term sustainable development. The Group integrates social, environmental, ethical, employee, and customer concerns into its business and operations with the aim of aligning the interests of its stakeholders and the society at large.

For more information on BEA, please visit your nearest BEA branch or the Bank's website at www.hkbea.com.

東亞銀行集團一直致力在所服務的社區成為一股正面及積極的動力，以推動長遠的可持續發展。本集團將社會、環境、道德、員工及客戶的考慮融入本集團的業務及營運之中，以符合本集團的其他持份者，乃至廣大社群的利益。

如欲查詢更多有關東亞銀行的資料，請親臨就近的東亞銀行分行或瀏覽本行網頁：www.hkbea.com。

東亞銀行有限公司2025年報
3

Financial Highlights

財務摘要

Notes:

1. Profits attributable to owners of the parent for the year after deduction of the distributions to Additional Tier 1 issue holders/Monthly average balance of the total assets for the year including last year-end balance.
2. Profits attributable to owners of the parent for the year after deduction of the distributions to Additional Tier 1 issue holders/Monthly average balance of the total equity attributable to the owners of the parent for the year including last year-end balance.
3. Operating expenses/Operating income.
4. Total gross loans and advances to customers/Total deposits from customers and certificates of deposits issued.
5. Gross impaired loans and advances to customers/Total gross loans and advances to customers.
6. It is computed on a consolidated basis in accordance with Banking (Capital) Rules.

附註：

1. 已減除分派予額外一級資本工具持有人後可歸屬於本集團股東之年度溢利/年內(包括去年末的結餘)資產總額之每月平均結餘。
2. 已減除分派予額外一級資本工具持有人後可歸屬於本集團股東之年度溢利/年內(包括去年末的結餘)可歸屬於本集團股東權益總額之每月平均結餘。
3. 經營支出／經營收入。
4. 客戶貸款及墊款總額/客戶存款及已發行存款證總額。
5. 減值貸款及墊款總額/客戶貸款及墊款總額。
6. 根據銀行業(資本)規則的綜合基準計算。

The Bank of East Asia, Limited Annual Report 2025

Five-Year Financial Summary

5年財務概要

Total Equity
股東權益總額

Loans and Advances to Customers / Total Customers' Deposits and Certificates of Deposit Issued / Total Assets
客戶貸款及墊款 / 存款總額 / 資產總額

Loans and Advances to Customers
客戶貸款及墊款
Total Customers' Deposits and Certificates of Deposit Issued
存款總額
Total Assets
資產總額

東亞銀行有限公司2025年報
Five-Year Financial Summary (continued)
5年財務概要（續）

Profit Attributable to Owners of the Parent
可歸屬於本集團股東溢利

Five-Year Comparison
5年比較

105,631
Total equity in 2025
2025股東權益總額
HK$0.61
Dividends per share
每股股息

The Bank of East Asia, Limited Annual Report 2025

Executive Chairman's Statement

執行主席報告書

Supported by a solid balance sheet, a strong capital position, and a clear strategic vision, we are poised to deliver sustainable value to our shareholders for years to come.

憑藉頑固的財政實力和豐厚的資本，加上清晰的策略願景，我們已做好準備，為股東創造可持續的價值。

Dr the Hon. Sir David Li Kwok-po
Executive Chairman
執行主席
李國實爵士

東亞銀行有限公司2025年報
Executive Chairman's Statement (continued)
執行主席報告書（續）

In 2025, the Chinese Mainland and Hong Kong experienced a measured but positive economic recovery. The release of a highly competitive and domestically developed Al model in January set a positive tone for the year. The momentum created by this breakthrough provided broad stimulus that propelled innovation throughout the year.

While the global landscape was marked by adaptation and recalibration – most notably in response to the landmark trade tariffs introduced by the new US Administration – Mainland exporters proved adept at meeting the challenges by shifting production toward alternative destinations. Despite plunging US trade, the Chinese Mainland posted a record trade surplus and achieved its full-year growth target. Squeezed profit margins amid a highly competitive domestic market also drove many Chinese corporates to venture across borders to tap new markets.

In Hong Kong, capital markets rebounded, buoyed by a robust pipeline of IPOs from some of China's most innovative emerging companies. Residential property prices stabilised, as buyers gradually returned to the market on the back of lower interest rates and higher rents. Together with strong growth in tourism, domestic consumption improved steadily, underpinning a year of stable growth.

2025年，中國內地及香港經濟呈現溫和復甦。隨著具備強大競爭力的國產人工智能模型於一月份面世，為全年的氛圍奠定了良好基調，也廣泛推動了多個領域的創新發展。

當前全球格局以適應與重整為主調，尤其是為了應對美國新一屆政府推出不同尋常的貿易關稅措施。然而，內地出口商靈活應變，透過將生產轉移至其他地區，克服了重重考驗。儘管對美貿易額大幅下滑，中國內地的貿易順差卻創下歷史新高，並成功實現了全年經濟增長目標。與此同時，內地市場競爭激烈，利潤空間受壓，內地企業紛紛進軍海外，開拓新市場。

在香港，受惠於一系列內地新興的頂尖創新企業來港上市，新股市場尤為蓬勃，帶動資本市場回升。隨著利率下調，加上租金上升，買家逐漸重返物業市場，住宅樓價亦告回穩。在旅遊業強勁增長的帶動下，本地消費穩步改善，全年錄得穩定增長。

Dividends for the Last 5 Years
過往5年股息紀錄

The Group's core performance was solid. Pre-provision operating profit was stable from last year at HK$11.2 billion. We were particularly encouraged by a strong growth of 28% in non-interest income, which helped us deliver an increase in operating income against a challenging macro environment. This result demonstrated early success of our strategy in diversification and doubling down on building a sustainable platform for future growth.

We continue to provide for our commercial real estate (“CRE”) exposure proactively and prudently. 77% of our provision in the year were related to Hong Kong and Chinese Mainland CRE. We also lowered the valuation of our Investment Properties portfolio by HK$723 million. Further, the Group recorded a shared loss from associates and joint ventures of HK$305 million, mainly from an associate operating in the Chinese Mainland.

Strategic priorities

Hong Kong is well established as the top destination for Chinese Mainland firms seeking to raise capital. Now, Hong Kong has also emerged as the preferred wealth management centre for affluent global Chinese. As capital flows increasingly gravitate towards Hong Kong, the territory is poised to become the world's premier cross-border wealth management centre.

BEA is well-positioned to capture these new opportunities. Our OneBank initiative amplifies our cross-boundary service proposition, delivering a simplified, seamless digital and physical journey for our retail and corporate clients.

The Bank views wealth management as a crucial pillar of our growth strategy. We have invested in a strengthened sales force, deepened investment product shelf, enhanced CRM system, upgraded omni-channels, and streamlined onboarding journeys to improve the customer experience with BEA. Aided by improved market sentiment, 2025 was a successful year for BEA's retail and private banking business as well as for investment and insurance sales.

For wholesale banking, we have diversified income streams beyond traditional lending, with transaction banking, treasury sales, and syndication loan fee income becoming major contributors to our non-interest income performance. The revenue generated through collaboration among BEA's various geographic locations outpaced stand-alone revenue growth, highlighting our unique position as an enabler for Chinese enterprises seeking onshore and offshore financing solutions.

We are leveraging the capabilities of our Global Services Centre (“GSC”) in the Guangdong province to propel efficiency gains in operational excellence. By integrating AI and automation into our daily operations, we have significantly improved service quality, turnaround times, and productivity. Apart from operations, we are also building up the Bank's technology development capability at the GSC. Tapping into the deep talent pool in the Greater Bay Area and leveraging local AI development tools, we have accelerated the pace at which we bring new products and services to market.

Sustainability

BEA remains steadfast in achieving our net zero and other sustainability goals. We became the first bank headquartered in Hong Kong to join the United Nations Principles for Responsible Banking. The Bank is making steady progress towards our net zero commitment in Group operations by 2030, and continues to work closely with our customers to support their transition to low-carbon and sustainable business models. As at the end of 2025, the Bank's green and sustainable finance accounted for 17.8% of our total corporate loan and bond investments.

During the year under review, we celebrated the 15th anniversary of the “Palliative Care for the Elderly” Programme. This programme has spurred legislative changes, enabling terminally ill patients to spend their last days in residential care homes.

東亞銀行有限公司2025年報
執行主席報告書（續）

本集團的核心業務仍然表現穩健。撥備前經營溢利按年保持平穩，達港幣112億元。非利息收入增長達28%，成績令人鼓舞，並讓我們在充滿挑戰的宏觀環境下，經營收入仍錄得增長。這反映了我們採取的策略，包括業務多元化，以及為未來增長建立可持續的業務平台，已經取得初步成功。

我們繼續主動和審慎地為商業房地產敞口作出撥備。本年度的撥備之中，77%是與香港和內地商業房地產相關。我們的投資物業組合估值亦下調了港幣7.23億元。此外，本集團錄得應佔聯營公司及合資企業虧損港幣3.05億元，主要來自一間中國內地的聯營公司。

策略重點

香港一向是內地企業籌集資金的理想地點，今天更晉身為全球華人富裕階層的首選財富管理中心。隨著對資金的吸引力與日俱增，香港勢將成為世界主要的跨境財富管理中心。

東亞銀行處於有利位置，有望把握新機遇。我們的OneBank策略加強了跨境服務的定位，務求為零售及企業客戶提供簡單便捷、暢順無縫的線上線下體驗。

本行視財富管理為增長策略的關鍵支柱。為此，我們投入資源以加強銷售團隊、深化投資產品系列、提升客戶關係管理體系、升級全渠道服務，同時簡化客戶開戶流程，力求為客戶締造更理想的服務體驗。隨著市況好轉，2025年東亞銀行在零售和私人銀行業務，以至投資和保險銷售，均錄得良好業績。

批發銀行業務方面，我們積極推動收入來源多元化，不再局限於傳統借貸。其中，交易銀行、財資產品銷售及銀團貸款費用收入成為了批發銀行非利息收入的重要來源。透過本行各地業務單位之間的緊密協作所產生的收入增長，已超越本地業務的升幅，突顯了我們成為中國企業尋求境內外融資的首選夥伴的獨特優勢。

我們充分發揮位於廣東省的東亞環球商業服務中心的功能，透過優化營運提升效率。本行把人工智能和自動化科技融入日常營運，以大幅提升服務質素、縮短處理時間，並提高生產力。除營運外，我們亦正提升東亞環球商業服務中心的科技開發能力。大灣區人才濟濟，加上可供應用的人工智能開發工具式式俱備，有助我們進一步加快向市場推出新產品及服務。

可持續發展

東亞銀行堅定不移，致力實現早前訂立的淨零排放承諾及其他可持續發展目標。本行是首家以香港為總部的銀行加入聯合國《負責任銀行原則》。此外，本集團正穩步朝著2030年達致集團淨零營運排放的目標邁進。東亞銀行亦積極與客戶緊密合作，支持他們向低碳和可持續的商業模式轉型。截至2025年底，本行的綠色及可持續金融資產佔企業貸款及債券投資總額的17.8%。

於本回顧年度，東亞銀行慶祝「完善人生」計劃推出15周年。該計劃促成了法例修訂，讓晚期病患長者可以於院舍渡過最後的時光。

The Bank of East Asia, Limited Annual Report 2025

Executive Chairman's Statement (continued)

Outlook

Looking ahead, BEA is well-positioned to grow our franchise. Hong Kong is anticipating significant wealth inflows and financing demand as it further integrates with the Chinese Mainland economy. To capture these growing opportunities, BEA has established strong collaborative and coordinated cross-boundary banking capabilities.

In the coming three years, the Bank looks to build a resilient and sustainable growth platform by driving non-interest income growth. This will be accomplished through a dedicated focus on becoming a wealth management specialist, and deepening relationships beyond lending.

The Group has made further progress in enhancing the Group's asset quality in 2025, amid challenges in both the Chinese Mainland and Hong Kong CRE markets. We shall continue to expand our non-CRE business to build a strong foundation for future growth.

Supported by a solid balance sheet, a strong capital position, and a clear strategic vision, we are poised to deliver sustainable value to our shareholders in the years to come.

In closing, it is my pleasure to extend my personal thanks to the Directors of the Bank and its subsidiaries for their wise counsel throughout the past year. Their diverse experience, spanning various industries and regions, is one of our Group's greatest strengths.

The support of our esteemed international partners, such as Criteria Caixa S.A. and Sumitomo Mitsui Banking Corporation, continues to inspire us to drive innovation and growth. We deeply value their insightful perspectives as well as the plentiful opportunities they provide.

I must also extend my sincere gratitude to all our clients, whose loyalty and trust serve as the cornerstone of our achievements. Likewise, we are immensely thankful to our shareholders, whose unwavering support makes our work possible.

Lastly, my heartfelt thanks to all my colleagues for their tireless dedication to upholding our mission of serving our stakeholders. Your individual and collective efforts drive our Bank forward and transform our shared vision into reality.

David LI Kwok-po

Executive Chairman

Hong Kong, 13 February 2026

東亞銀行有限公司2025年報
執行主席報告書（續）

展望

我們已經為未來的業務發展作好充分準備。隨著進一步與內地經濟融合，香港勢將迎來財富流入和融資需求的顯著增長。為掌握此商機，東亞銀行已建立緊密協作和高度整合的跨境業務能力。

未來三年，本行將透過推動非利息收入的增長，建立一個具韌性、可持續的增長平台。為此，我們將銳意成為財富管理專家，並把與客戶的關係拓展至貸款以外的領域。

面對中國內地和香港商業房地產市場的逆境，本集團在提升資產質素方面仍取得進展。我們將繼續拓展商業房地產以外的業務，為日後的增長打好基礎。

憑藉穩固的財政實力和豐厚的資本，加上清晰的策略願景，我們已做好準備，為股東創造可持續的價值。

最後，本人謹此衷心感謝本行及各附屬公司董事過去一年的寶貴建議。他們在不同行業及地區的經驗豐富，是本集團最大的優勢之一。

Criteria Caixa S.A.、三井住友銀行等國際合作夥伴，一直啟發我們推動創新，追求增長，本行非常感激他們的真知灼見，以及所帶來的大量商機。

本人謹此誠摯感謝所有客戶的長久支持和信賴，這正是我們得以取得成就的基石。同樣，我們也非常感謝各位股東的鼎力支持，使本行的工作得以順利推展。

最後，本人由衷感謝集團全體同事，感謝大家克盡己任，堅定履行對持份者的服務使命。不論個人或團隊，全賴各位和衷共濟，本集團方能穩步向前，推動實現我們的共同願景。

執行主席

李國寶

香港，2026年2月13日

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives

BEA's top-line performance remained resilient, underpinned by strong non-interest income across the board. We focused on managing asset quality and diversifying business mix to drive sustainable growth. Meanwhile, our investment in technology has delivered efficiency gains and cost benefits.

東亞銀行的非利息收入全面上升，整體收入保持平穩。本行專注於管理資產質素及推動多元化業務發展，以實現可持續增長，並透過持續投資於科技，以提升效率和降低成本。

Financial Review

Financial Performance

In 2025, BEA and its subsidiaries earned a profit attributable to owners of the parent of HK$3,501 million, representing a decrease of 24.0% compared to the HK$4,608 million earned in 2024.

Basic earnings per share were HK$1.22 in 2025, compared to HK$1.52 the previous year. The return on average assets decreased by 0.1 percentage points to 0.4%, while the return on average equity decreased by 0.9 percentage points to 3.1%.

Pre-provision operating profit ("PPOP") posted a modest decline of HK$147 million, or 1.3%, to HK$11,198 million.

Net interest income decreased by HK$1,207 million, or 7.3%, to HK$15,322 million. With the reduction in interest rates, NIM narrowed by 19 basis points year-on-year, from 2.09% to 1.90%.

Non-interest income rose by 28.0% to HK$5,697 million. Net fee and commission income increased by 14.8% year-on-year to HK$3,216 million, supported by a growing contribution of fees from investment activities and sales of third-party insurance policies. Net profit from trading, revaluation of financial instruments, and related hedging also improved by HK$663 million, or 44.9%, mainly driven by higher revenue from structured products and FX dealings as a result of increased customer activities.

東亞銀行有限公司2025年報
13

聯席行政總裁報告書

財務回顧

財務表現

於2025年，東亞銀行及其附屬公司錄得可歸屬於本集團股東溢利港幣35.01億元，較2024年錄得的港幣46.08億元，減少 24.0% 。

2025年的每股基本盈利為港幣1.22元，而上一年度則為港幣1.52元。平均資產回報率下降0.1個百分點，至 0.4% ，而平均股東權益回報率則下降0.9個百分點，至 3.1% 。

撥備前經營溢利輕微下降港幣1.47億元，或 1.3% ，至港幣111.98億元。

淨利息收入減少港幣12.07億元，或 7.3% ，至港幣153.22億元。由於利率下跌，淨息差按年收窄19個基點，由 2.09% 下降至 1.90% 。

非利息收入上升 28.0% ，至港幣56.97億元。服務費及佣金收入淨額按年增加 14.8% ，至港幣32.16億元，主要由於投資活動和第三方保單銷售的佣金貢獻持續增長。交易、金融工具重估及相關對沖的淨利潤增加港幣6.63億元，或 44.9% ，主要受惠於客戶交投活躍，帶動結構性產品和外匯業務的收入上升。

經營支出增加港幣1.87億元，或 1.9% ，至港幣98.21億元。本行繼續投資於人才及數碼化，並透過轉型措施提升經營效率。2025年的成本對收入比率上升0.8個百分點至 46.7% 。

金融工具之減值損失增加港幣1.45億元，或 2.6% ，至港幣56.42億元。與商業房地產的相關撥備佔整體貸款損失撥備的 77% 。由於商業房地產行業持續受不明朗因素影響，本集團繼續採取審慎措施，積極地降低相關的貸款敞口。本集團的減值貸款比率繼續維持於可控水平，於2025年12月底為 2.69% ，較2024年12月底的 2.72% 有所回落。

同時，本集團的投資物業減值增加港幣5.78億元，至港幣7.23億元。本集團亦錄得應佔聯營公司及合資企業虧損港幣3.05億元，主要來自一家於中國內地經營業務的聯營公司。

雖然可歸屬於本集團股東溢利受到上述的一次性因素影響，核心業務保持平穩。儘管面對充滿挑戰的市況，經營收入總額上升 0.2% ，至港幣210.19億元。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Operating expenses rose by HK$187 million, or 1.9%, to HK$9,821 million. The Bank continued to invest in talent and digital capabilities while realising efficiency gains from its transformation initiatives. The cost-to-income ratio for 2025 increased by 0.8 percentage points to 46.7%.

Impairment losses on financial instruments increased by HK$145 million, or 2.6%, to HK$5,642 million. Provisions on the commercial real estate ("CRE") sector accounted for 77% of total loan loss provisions. Given the ongoing uncertainties in the CRE sectors, the Group is continuing to adopt a prudent approach by proactively managing down CRE exposure. The Group's impaired loan ratio remained manageable at 2.69%, down from 2.72% at the end of December 2024.

Meanwhile, valuation losses on the Group's investment properties increased by HK$578 million to HK$723 million. The Group recorded a shared loss from associates and joint ventures of HK$305 million, mainly from an associate operating in the Chinese Mainland.

While attributable profit was impacted by the above one-off events, core business was resilient. Total operating income increased by 0.2% to HK$21,019 million amid challenging market conditions.

Financial Position

The Group has remained focused on risk management and portfolio diversification. Gross advances to customers increased by 3.1% to HK$549,279 million. Total consolidated assets of the Group stood at HK$920,993 million at the end of December 2025, representing an increase of HK$43,234 million, or 4.9%, compared to HK$877,759 million at the end of 2024.

Total deposits from customers increased by 9.9% to HK$706,579 million. Of the total, demand deposits and current account balances increased by HK$26,373 million, or 40.2%; savings deposits increased by HK$24,723 million, or 18.3%; and time deposits increased by HK$12,390 million, or 2.8%. Total deposit funds, comprising deposits from customers and all certificates of deposit issued, amounted to HK$729,613 million.

The loan-to-deposit ratio stood at 75.3% at the end of December 2025, compared to 80.2% at the end of 2024.

Total equity attributable to owners of the parent rose by 4.9% to HK$105,335 million at the end of 2025.

As at 31 December 2025, the total capital ratio, tier 1 capital ratio, and common equity tier 1 capital ratio rose to 28.2%, 24.7%, and 24.7%, respectively, benefitting from the implementation of the Basel III final reform on 1 January 2025. The average liquidity coverage ratio for the quarter ended 31 December 2025 was 182.8%, well above the statutory minimum of 100%.

東亞銀行有限公司2025年報
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財務狀況

本集團繼續致力管理風險及分散貸款組合。客戶墊款總額增加3.1%，至港幣5,492.79億元。於2025年12月底，本集團綜合資產總額達港幣9,209.93億元，較2024年底的港幣8,777.59億元，增加港幣432.34億元，或4.9%。

客戶存款總額增加9.9%，至港幣7,065.79億元。其中，活期存款和往來存款賬戶結餘增加港幣263.73億元，或40.2%；儲蓄存款增加港幣247.23億元，或18.3%；而定期存款增加港幣123.90億元，或2.8%。包括客戶存款及所有已發行存款證的存款總額為港幣7,296.13億元。

於2025年12月底，貸款對存款比率為75.3%，而2024年底則為80.2%。

2025年底的可歸屬於本集團股東權益總額上升4.9%，至港幣1,053.35億元。

截至2025年12月31日，隨著2025年1月1日《巴塞爾協定三》最終改革方案的實施，總資本比率、一級資本比率及普通股權一級資本比率，分別上升至28.2%、24.7%及24.7%。截至2025年12月31日止季度的平均流動性覆蓋比率為182.8%，遠高於100%的法定下限。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Major Recognition

主要獎項及榮譽

The Bank of East Asia, Limited

東亞銀行有限公司

Financial Institution
Awards 2025
金融機構大獎2025

Bank of the Year – Outstanding Performance 年度銀行 – 傑出大獎
Clients Engagement – Excellence Performance 顧客關顧 – 卓越大獎
Premium Segment Client Service – Outstanding Performance 優端客戶級別服務 – 傑出大獎
SME Engagement (Greater Bay Area) – Outstanding Performance 中小企關顧服務(大灣區) – 傑出大獎
— Bloomberg Businessweek (Chinese Edition)《彭博商業周刊／中文版》

Financial Services
Awards of
Excellence 2025
金融服務卓越大獎
2025

Award of Excellence – Retail Banking 卓越零售銀行
Award of Excellence – SME Financing 卓越中小企貸款服務
Award of Excellence – Digital Personal Banking 卓越數碼零售銀行
Award of Excellence – Corporate Payment and Cash Management Services 卓越企業資金管理服務
— The Hong Kong Economic Journal《信報財經新聞》

Global Brand
Awards 2025
全球品牌大獎2025

Best Retail Bank of the Year – Hong Kong 香港最佳零售銀行
Best Digital Banking – Hong Kong 香港最佳數碼銀行
Best Bank for Customer Experience – Hong Kong 香港最佳客戶體驗銀行
— Global Brands Magazine《全球品牌雜誌》

Private Banking
Awards 2025
2025年全球私人銀行大獎

Hong Kong's Best for Sustainability 香港最佳可持續發展私人銀行
— Euromoney《歐洲貨幣》

China Wealth
Awards 2024
2024年中國財富獎

Best Private Bank – GBA (Silver) 最佳私人銀行 – 大灣區(銀獎)
Best Private Bank – Next Generation (Silver) 最佳私人銀行 – 下一代客戶(銀獎)
— Asian Private Banker《亞洲私人銀行家》

2025 Best SME's
Partner Award
2025中小企業最佳拍檔獎

Best SME's Partner Award 中小企業最佳拍檔獎
— The Hong Kong General Chamber of Small and Medium Business 香港中小型企業總商會

東亞銀行有限公司2025年報
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The Bank of East Asia (China) Limited
東亞銀行（中國）有限公司

2024 Exemplary
News Reports in the
Banking Sector
2024年銀行業好新聞

2024 Exemplary News Report on Banking Sector's Efforts in Upholding Integrity and Fostering
Innovation 2024年銀行業「守正創新」好新聞
— China Banking Association 中國銀行業協會

2024 Fintech
Development Award
2024年度金融科技
發展獎

2024 Fintech Development Award – Bronze 2024年度金融科技發展獎三等獎
— The People's Bank of China 中國人民銀行

AI in Finance
Awards 2025
2025年度人工智慧
金融大獎

Best Bank for Fintech in Corporate Banking (Global) 全球最佳企業銀行金融科技獎
Best Bank for Trade Finance in Corporate Banking (Asia-Pacific) 亞太最佳企業銀行貿易金融服務獎
Best Bank for Payments in Corporate Banking (Asia-Pacific) 亞太最佳企業銀行支付服務獎
Best Bank in Corporate Banking (China) 中國最佳企業銀行服務獎
— Global Finance《環球金融》

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Bank of East Asia (Trustees) Limited

東亞銀行（信託）有限公司

2025 MPF Scheme

Ratings and Awards

積金評級「2025強積金大獎」

Gold Rated Scheme – BEA (MPF) Value Scheme 金級計劃 — 東亞 (強積金) 享惠計劃

Gold Rated Scheme (5 Year Consecutive Gold) – BEA (MPF) Value Scheme 連續五年金級計劃 — 東亞 (強積金) 享惠計劃

Sustainably Friendly – BEA (MPF) Value Scheme, BEA (MPF) Value Scheme, BEA (MPF)

Industry Scheme 企業可持續友好大獎 — 東亞 (強積金) 集成信託計劃，東亞 (強積金) 享惠計劃，東亞 (強積金) 行業計劃

— MPF Ratings Limited 積金評級有限公司

LSEG Lipper Fund

Awards Hong Kong

2025

LSEG理柏基金香港

年獎2025

BEA (MPF) Value Scheme – BEA Global Equity Fund (10 Years) 東亞 (強積金) 享惠計劃 — 東亞環球股票基金 (10年)

BEA (MPF) Value Scheme – BEA Hong Kong Tracker Fund (3 Years & 5 Years) 東亞 (強積金) 享惠計劃 — 東亞香港追蹤指數基金 (3年及5年)

BEA (MPF) Value Scheme – BEA Stable Fund (10 Years) 東亞 (強積金) 享惠計劃 — 東亞平穩基金 (10年)

— Hong Kong Economic Journal & LSEG《信報財經新聞》及LSEG

東亞銀行有限公司2025年報
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BEA Union Investment Management Limited
東亞聯豐投資管理有限公司

Best of the Best
Award 2025
2025年最佳資產管理大獎
Asian Bonds (3 Years) 亞洲債券 (3年)
— Asia Asset Management《亞洲資產管理》

Professional
Investment Awards
2025
2025年度專業投資大獎
Performance Awards – Global Aggregate Bonds (10 Years) 投資表現大獎 — 全球綜合債券 (10年)
Performance Awards – Asian Bonds (10 Years) 投資表現大獎 — 亞洲債券 (10年)
Performance Awards – Global Equity (3 Years & 10 Years) 投資表現大獎 — 全球股票 (3年及10年)
— Investment Insights & Mandates 投資洞見與委託

2025 Hong Kong
House Awards
2025年度基金公司大獎
Fixed Income House of the Year 年度固定收益基金公司大獎
— Fund Selector Asia Fund Selector Asia

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Business Review

Economic Review and Outlook

In 2025, the global economy proved more resilient than initially anticipated. Although global trade patterns were disrupted by uncertainty over tariffs, these uncertainties gradually eased in the second half amid bilateral trade deals, development of new markets, and investment in new technology and AI. Inflation generally decelerated across most economies in 2025 compared to 2024, allowing major central banks to adopt more accommodative monetary policies. Such policies not only sustained private consumption growth but also boosted financial markets.

The economy of the Chinese Mainland remained resilient amid external pressures, anchored by solid exports, growing at 5% and meeting the government's annual growth target. Proactive policy measures, including targeted subsidies, supported household spending. However, the property sector remained pressured.

In Hong Kong, the economic recovery became more broad-based with improvements in retail sales and private consumption. The residential property market also showed signs of a turnaround, backed by lower interest rates, improved sentiment, strong rental demand, and a rebound in transactions. Financial markets were largely buoyant, with rising stock valuations and robust IPO activity despite global headwinds. Exports experienced double-digit growth, while inbound tourism supported the retail sector. Overall, the city regained its footing as a trade and financial hub, with GDP growing by a solid 3.5% in 2025.

In 2026, global economic growth is expected to remain moderate. The boost from front-loaded trade – as trading partners attempted to avoid tariffs – will fade, and relatively elevated tariff rates and other trade barriers may continue to disrupt investments and supply chains. Major central banks are likely to maintain accommodative monetary policies, and the US Federal Reserve is likely to implement additional rate cuts. While AI investments could lead to productivity gains, their impact on the labour market remains highly uncertain.

The Chinese Mainland is expected to maintain steady growth, with policy support to promote high-tech development and boost domestic consumption. Meanwhile, the Chinese Mainland's comprehensive and resilient supply chains will continue to enhance its export competitiveness. There is still room for further monetary easing, but the pace and magnitude of easing is likely to be moderate.

Hong Kong's economy is expected to recover further, with solid growth in 2026 supported by financial markets, trade, tourism, and consumption. Hong Kong will continue to play a key role as a hub for offshore RMB and cross-boundary capital flows, while positive spillover effects from the Chinese Mainland's macro policies will also support growth. Interest rate cuts may spur positive sentiment in investment properties.

Business – Hong Kong

The Bank's Hong Kong operations recorded a profit before tax of HK$3,332 million, a decline of 11.9% compared to the previous year.

Weakness in CRE continued to impact asset quality, exerting pressure on property valuations. Impairment losses on financial instruments increased by 3.2% to HK$3,891 million. During the period under review, our Hong Kong investment property portfolio recorded a valuation mark-down of HK$696 million.

During the year, NIM fell by 14 basis points year-on-year. We focused our efforts on driving fee-generating activities, which delivered a 34.6% increase in non-interest income and fully offset the 5.2% drop in net interest income. As a result, operating income rose by 4.1% to HK$13,666 million.

We remained disciplined on costs, which rose by 5.9%. Our digitalisation and transformation projects have yielded accelerating efficiency gains, which have been strategically reinvested into talent and technology to sharpen our competitiveness and sustain growth.

The three online platforms we have considerably invested in over the past two years are contributing positively to the growth of fee and commission income. In particular, our new digital trading platform, BEA SmarTrade, which powers the seamless trading of Hong Kong and US stocks as well as Mainland A-shares, doubled the Bank's total online stock trading revenue.

東亞銀行有限公司2025年報
聯席行政總裁報告書（續）

業務回顧

經濟回顧與展望

2025年，全球經濟表現比預期強韌。雖然全球貿易格局受到關稅政策的不確定性影響，但隨著雙邊貿易協議逐步達成，加上不斷開拓新市場，以及增加對新科技和人工智能的投資，這些不確定性在下半年逐漸緩解。與2024年相比，大多數經濟體的通脹於2025年放緩，令主要央行得以推行更寬鬆的貨幣政策。這些政策不僅令個人消費保持增長，更推動金融市場上升。

由於出口表現平穩，中國內地經濟在外部壓力下保持強韌，全年增長5%，達到了政府設定的目標。定向補貼等積極政策措施帶動了家庭消費。然而，房地產行業仍受壓。

香港經濟復甦的基礎更趨廣泛，零售銷售和個人消費均見好轉。在利率下調、市場氣氛轉佳、租賃需求強勁及市場成交量回升的帶動下，住宅物業市場亦呈現回暖跡象。儘管全球經濟形勢仍具挑戰，但金融市場大體保持興旺，股票估值上揚，新股上市活動亦十分活躍。出口實現雙位數增長，訪港旅遊業帶動了零售業。總體而言，香港作為貿易及金融樞紐的地位得以鞏固，2025年本地生產總值穩健增長3.5%。

2026年，全球經濟預計將保持溫和增長。去年，各貿易夥伴為規避關稅而提前完成進出口，有關的推動力今年將會消退，加上關稅稅率維持相對高位，以及存在其他貿易壁壘，可能持續阻礙投資和干擾供應鏈。主要央行料將維持寬鬆貨幣政策，美聯儲可能進一步減息。儘管在人工智能方面的投資可望提升生產力，但其對就業市場的影響仍存在很大不確定性。

中國內地預期將保持平穩增長，政策將繼續支持高科技發展與促進內需。同時，內地全面且強韌的供應鏈將持續增強出口競爭力。貨幣政策仍有進一步寬鬆空間，但步伐和幅度可能較為溫和。

香港經濟預計將進一步復甦，在金融市場、貿易、旅遊和消費的帶動下，於2026年可望穩步增長。香港繼續擔當離岸人民幣中心和跨境資金流動樞紐的重要角色，並得益於內地宏觀政策的正向溢出效應。利率下調亦可提振投資物業市場的氣氛。

香港業務

本行香港業務錄得除稅前溢利港幣33.32億元，較去年下跌11.9%。

商業房地產市場疲弱，繼續影響資產質素，並對物業估值造成壓力。金融工具之減值損失上升3.2%至港幣38.91億元。於回顧期內，本行的香港投資物業組合亦錄得港幣6.96億元的估值下調。

年內，淨息差按年下降14個基點。本行聚焦加強帶來服務費及佣金收入的業務，成功帶動非利息收入增長34.6%，完全抵銷淨利息收入的5.2%跌幅。經營收入因而上升4.1%，至港幣136.66億元。

年內，經營支出上升5.9%。本行持續嚴格控制成本，並透過數碼化及轉型項目，不斷提升營運效率，而當中所產生的效益，亦被策略性地投放於人才培養及科技發展，以進一步增強競爭力及推動業務增長。

過去兩年，本行重點投資打造的三大數碼平台，對服務費及佣金收入的增長作出了顯著的貢獻。當中，全新數碼交易平台－東亞投資通－支持港股、美股及內地A股無縫交易，帶動本行網上證券交易渠道錄得的總收入按年倍增。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

At the back end, we continued to centralise our mid-to back-office tasks to the BEA Global Services Centre ("GSC") and stepped up the digitalisation of these processes. These efforts have enabled network-wide workflow alignment across different regions within a single location, facilitating broader AI adoption to uplift productivity.

Looking ahead, asset quality remains a major focus. Having recognised write-downs and reduced exposure to CRE in 2025 and prior years, we believe the situation will stabilise in 2026. Interest rate cuts, good residential sales and improved market sentiment should provide short-term liquidity and debt serviceability relief to borrowers. We will remain vigilant in monitoring the portfolio.

Management's priorities, alongside stabilising asset quality, will focus on diversifying the bank's asset base and revenue streams, driving efficiency through AI and technology, and building a future-ready workforce.

Retail Banking

The Bank's retail operations demonstrated resilient performance, with 25.5% growth in non-interest income, largely alleviating pressure on net interest income. Overall, net profit remained flat year-on-year.

A key driver of this resilience was strong momentum in retail wealth throughout the year, which grew at an impressive rate of 38.2% and significantly bolstered non-interest income. Securities trading, fixed income and structured products were strong contributors. These gains were underpinned by strategic initiatives, including enriched product offerings and upgraded digital channels.

Bancassurance remained a major source of commission income. Our strong partnership with AIA once again delivered robust results in 2025. The Bank achieved 29.5% growth in annualised new premiums, reaching a record high and further solidifying its position as AIA's major bancassurance partner in the region.

Meanwhile, customer acquisition across various segments saw healthy growth. Notably, SupremeGold Private accounts rose by 30.4%, highlighting our increasing appeal to affluent retail customers. Additionally, our franchise continues to resonate strongly with Mainland clients, as evidenced by the robust double-digit increase in our southbound cross-boundary client base, asset under management ("AUM"), and revenue. Further enhancing our offering, the launch of a multi-currency debit card in 2025 provides customers with greater convenience for overseas spending while strengthening the Bank's competitive edge in an evolving global payments landscape.

We remain fully committed to the eMPF initiative aimed at centralising and automating scheme administration. Following the successful transition of our BEA (MPF) Value Scheme to the eMPF platform in 2024, the Bank's Master Trust Scheme joined in March 2025, with the Industry Scheme migration set for completion by the second quarter of 2026.

To accelerate our wealth management business – our key growth driver – we are expanding our sales force, enhancing our investment product platform, and leveraging partnerships with Chinese Mainland banks to broaden customer acquisition channels. With our long-established network in the region, the Bank is poised to capitalise on opportunities arising from greater mobility of people and deeper integration with the GBA.

Joey Yung starred in our SupremeGold and SupremeGold Private campaign, "Don't just be rich, be wealthy".

容祖兒擔任關卓理財和關卓私人理財新一輪推廣活動「Don't just be rich, be wealthy」的主角。

The BEA Mastercard Debit Card was launched in October, supporting 11 major currencies and offering 24/7 real-time foreign exchange with zero transaction and handling fees.

東亞銀行於10月推出萬事達卡扣賬卡，支援全球11種主要貨幣，提供24/7實時外幣兌換，以及交易手續費優惠。

東亞銀行有限公司2025年報
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聯席行政總裁報告書（續）

後台方面，本行持續將中後台工序整合至東亞環球商業服務中心，並加快數碼化進程。此舉有助本行將各地區後勤工作集中在單一地點統一處理流程，方便人工智能大規模應用，從而提高整體生產力。

展望未來，資產質素仍是本行關注的焦點。本行已於2025年及過往年度持續縮減對商業房地產行業的貸款敞口，並作出減值撥備，預期相關情況將於2026年趨於穩定。隨著息口下降、住宅銷售表現理想及市場氣氛有所改善，將有助緩解借款人短期資金周轉及償還債務方面的壓力。我們將繼續以審慎態度，嚴格監控有關貸款組合。

在穩定資產質素的同時，管理層將致力推動本行資產及收入來源多元化，運用人工智能及科技提升效率，並打造一支具備應對未來挑戰能力的專業團隊。

零售銀行

本行零售銀行業務表現穩健，非利息收入增長 25.5%，大幅紓緩淨利息收入下行的壓力。整體而言，全年淨溢利按年大致持平。

本行銳意優化產品組合及數碼渠道，帶動零售財富管理業務勢頭強勁，按年錄得 38.2% 的顯著升幅，大大提高零售銀行的非利息收入。其中，證券交易、固定收益及結構性產品的銷售，尤為突出。

銀行保險業務仍然是零售銀行佣金收入的主要來源。我們與友邦保險緊密合作，於2025年再次取得豐碩成果，新造年度化保費增長 29.5%，創歷史新高，進一步鞏固本行作為友邦保險區內主要銀行保險合作夥伴的地位。

此外，各業務分層在吸納新客戶方面表現理想。顯卓私人理財客戶顯著增長 30.4%，反映本行對高淨值零售客戶的吸引力不斷上升。同時，南向跨境客戶人數、管理資產及相關收入均錄得強勁雙位數增長，足證本行的品牌持續深受中國內地客戶認可。為豐富產品組合，我們於年內推出多貨幣扣賬卡，為客戶帶來更靈活便捷的海外消費體驗，確保本行在瞬息萬變的全球支付市場中保持競爭優勢。

本行繼續全力支持積金易計劃的實施，全面實現強積金計劃行政工作一站式及自動化處理。繼東亞（強積金）享惠計劃於2024年成功轉移至積金易平台後，本行的集成信託計劃亦於2025年3月加入，而行業計劃的轉移則預定於2026年第二季度完成。

財富管理業務是本行的主要增長引擎，為加快其發展，本行正擴充銷售團隊、優化投資產品平台，並善用與中國內地銀行的合作優勢，全方位拓展吸納新客戶的渠道。憑藉於區內長期建立的分行網絡，本行積極把握人員往來日益頻繁及與大灣區深度融合所帶來的多重發展機遇。

The annual BEA Economic and Market Outlook seminar gathered experts to discuss some of the market's hottest topics.
東亞銀行舉辦經濟及市場展望研討會，邀請專家討論市場的熱點議題。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Wholesale Banking

2025 proved to be another challenging year for Wholesale Banking, as additional impairments on Chinese Mainland and Hong Kong CRE accounts weighed on performance.

Wholesale Banking maintained stable operating income, with a 3.6% growth recorded. Costs were 5.1% lower, reflecting the results of streamlining client relationship management and the active adoption of AI tools to improve efficiency.

Loan balances recorded low single-digit growth amid subdued credit demand and our sustained efforts to de-risk the CRE loan portfolio. Meanwhile, exposure to non-CRE sectors, such as aviation, commodity trading, telecommunication services and utilities increased notably, demonstrating our strategic focus on diversifying our asset base.

Despite the ongoing challenges, the Bank continued to pursue its strategy and deliver solid results. Through the acquisition of more operating accounts, we achieved over 32% year-on-year increase in average current account and savings account ("CASA") balances, helping to offset the impact of NIM contraction. Fee- and commission-generating businesses such as treasury, insurance, as well as payment and cash management, also recorded substantial growth.

Our Quarry Bay and Shek Tong Tsui branches were designed with a "Human-centred Modernism" philosophy, with ample seating and green features to create a modern and welcoming space for our customers.

本行鲍鱼涌和石塘咀分行的設計，揉合以人為本的現代美學，提供充足的座位和綠色元素，為客戶帶來富現代感的空間。

Under our OneBank strategy, we have been working closely with our counterparts in BEA China to capture cross-boundary lending opportunities. We bundled currency and interest rate hedging solutions with loan deals to help customers manage these risks while generating both interest and fee income for the Bank. With the accelerating trend of Chinese Mainland enterprises seeking overseas expansion, BEA will collaborate with the Government's GoGlobal Task Force and various industry platforms to provide support to these corporates as they expand abroad.

Locally, we remain committed to supporting small and medium-sized enterprises ("SMEs"), providing a full suite of banking services to this important pillar of our economy. Our flagship SME loan products were well received, reporting more than a twofold increase in both the number of applications and loans outstanding.

During the year, we completed the full customer migration to BEA Corporate Online, our revamped digital platform for business clients. The new platform, with its enhanced functionality, has improved the user experience and uplifted the division's digital revenue by 72%. Relationship-based corporate clients value our in-person services alongside enhanced digital channels.

東亞銀行有限公司2025年報
聯席行政總裁報告書（續）

批發銀行

2025年對批發銀行業務而言，仍然充滿挑戰，就中國內地及香港商業房地產貸款所增加的減值撥備，對業績構成壓力。

儘管如此，本年批發銀行的經營收入保持穩定，溫和上升3.6%。年內，本行致力精簡客戶關係管理流程及積極採用人工智能工具，以提升工作效率，令成本下降5.1%。

儘管信貸需求疲弱，加上本行持續減低商業房地產貸款組合風險，貸款餘額按年仍錄得低單位數升幅。其中，本行對航空、大宗商品、電訊及公用事業等非商業房地產行業的貸款敞口顯著增加，凸顯本行推動資產多元化的策略。

面對種種挑戰，本行仍堅持落實既定策略並取得堅實成果。透過吸納更多營運戶口，批發銀行的平均往來及儲蓄存款結餘按年增加逾32%，有助抵銷淨息差收窄的影響。此外，由財資、保險、支付及現金管理等業務所產生的服務費及佣金收入，亦錄得可觀增長。

在OneBank策略下，香港與東亞中國的團隊緊密合作，充分把握跨境貸款業務機遇。本行在貸款交易中提供貨幣及利率對沖方案，一方面協助客戶管理相關風險，同時亦為銀行帶來利息及服務費收入。隨著尋求海外擴張的中國內地企業不斷增加，本行將與政府的內地企業出海專班和其他業界平台攜手，為出海企業提供支援。

本地方面，本行繼續竭力支持中小企，為這重要經濟支柱提供全方位的銀行服務。本行的旗艦中小企貸款產品廣受歡迎，貸款申請宗數及貸款餘額均增加超過一倍。

年內，本行完成將全部用戶轉移至全新升級的企業客戶數碼平台－「東亞企業網上銀行」。新平台功能更完善，提升了用戶體驗，並帶動批發銀行的數碼收入上升72%。以關係為重的企業客戶，對我們線上線下融合的服務模式，高度認可。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Wealth Management

Private Banking delivered strong results in 2025, underpinned by a resurgence in investor optimism and the revitalisation of Hong Kong as a leading global IPO market. As interest rates began to trend downward, clients proactively moved capital out of fixed deposits into higher-yielding investments to optimise portfolio returns.

Private Banking delivered more than 20% increase in operating income, fueled by a dual expansion in our client base and total AUM. Non-interest income was particularly strong, rising by more than 40% as demand for equity and FX-linked structured products surged.

To capitalise on this momentum, we focused on increasing our service capacity, diversifying our product suite, and modernising our platform. A critical component of this effort was the nearly 15% increase in our frontline sales force, which directly contributed to the addition of new high-net-worth individuals and fresh AUM. Over half of these new relationships originated from the Chinese Mainland, highlighting the critical value of our expansive Mainland network and integrated OneBank collaboration within the BEA Group.

Our Discretionary Portfolio Management platform also reached a significant milestone in 2025. By leveraging a digitally enabled product and solutions suite, we enhanced our ability to provide highly customised investment strategies at scale. The integration of AI has not only allowed us to better meet evolving client needs, but it has also drastically reduced client onboarding times by automating complex workflows.

Furthermore, we strengthened our holistic wealth proposition by integrating insurance and trust services into our core solution offerings. This unified approach ensures that we support our clients through every stage of their wealth journey – from accumulation and preservation to the seamless transfer of assets to the next generation, whom we view as a vital driver of our future growth.

The outlook for wealth business remains bright as the GBA continues to generate significant new private capital. Hong Kong's unique status as a financial gateway, coupled with supportive government initiatives like the enhanced cross-boundary connection schemes, provides a robust foundation for our continued business growth.

Business – Chinese Mainland

The Chinese Mainland recorded a 5.0% increase in GDP in 2025. Exports reached a new high, despite trade tensions with the US. Investments in AI, automation, and technology are transforming the economy and setting the foundation for future growth. Meanwhile, the local property sector continued to face challenges.

Amid a complex economic landscape, BEA's Chinese Mainland banking operations demonstrated resilience despite a year-on-year decline of 2.5% in total operating income. This decrease was primarily attributable to the prolonged low-interest rate environment and intense competition, resulting in an 8.1% drop in net interest income to HK$3,522 million. However, this decline was largely offset by robust growth in non-interest income, which rose by 14.9% to HK$1,425 million, boosted by strong performances in fee-based businesses, including trade finance, syndicated loans, treasury operations, and wealth management.

Operating expenses dropped by 4.2% to HK$3,148 million, following the implementation of effective cost-control measures and capture of the efficiencies delivered by the Bank's digital transformation and automation initiatives.

Ongoing pressures in the property market were reflected in the rise of the impaired loan ratio to 3.36% with further downgrades of property-related exposures. Nevertheless, overall impairment losses on financial instruments declined by 8.7% to HK$1,422 million.

In all, the net profit for the Chinese Mainland banking operations was HK$255 million, up 45.2%.

Total loans and advances increased by 2.5% to HK$150,544 million, as BEA China took a prudent approach to portfolio management and prioritised lending to strategic industries aligned with national policies. Meanwhile, deposits increased by 17.8% to HK$194,628 million with the share of CASA deposits expanding by 8.6 percentage points, which improved the funding mix.

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財富管理

2025年，香港重登全球新股上市市場榜首，投資者樂觀情緒升溫，助力本行私人銀行錄得亮麗業績。隨著利率開始回落，客戶亦積極調整投資策略，將資金從定期存款轉投更高收益的投資產品，以提升整體組合回報。

私人銀行的客戶數目及管理資產雙雙增長，推動經營收入顯著上升逾兩成。股票及匯率掛鈎結構性產品的需求飆升，令非利息收入錄得超過四成的可觀增幅。

為把握良好的增長勢頭，本行致力提升服務能力，豐富產品組合並優化服務平台。年內，本行增聘近15%私人銀行銷售團隊，成功吸納全新的高淨值客戶及管理資產。其中，逾半數新客戶來自中國內地，彰顯我們內地龐大的分行網絡，以及集團各單位在OneBank理念下緊密協作所帶來的顯著價值。

本行的委託投資組合管理平台在2025年亦迎來了重要的里程碑。我們藉著數碼化的產品及方案平台，加強了本行為客戶度身訂造投資策略的能力；另一方面透過人工智能科技的應用，我們不僅能夠精準地滿足客戶不斷變化的需求，更同時將繁瑣流程自動化，大幅縮短客戶開戶所需的時間。

此外，本行已將保險及信託融合至核心財富管理方案，為客戶提供更全面的財富策劃，確保我們在客戶財富週期的不同階段一從積累、保值增值，到順利將財富傳承給下一代一提供全方位支持。而客戶的第二代正是驅動本行未來業務增長的重要動力。

展望未來，隨着大灣區內的私人財富持續累積，香港作為區內金融樞紐的獨特優勢，以及政府的各項利好政策一如不斷優化的跨境互聯互通計劃，將為我們的業務增長奠定穩固的根基。

中國內地業務

2025年，中國內地經濟增長5.0%。儘管與美國的貿易關係持續緊張，但整體出口額仍創新高。在人工智能、自動化及科技領域的投資正推動著經濟轉型，並為未來經濟增長奠定基礎。然而，內地房地產行業依然面對挑戰。

在如此複雜的經濟環境中，東亞銀行的中國內地業務依然展現出強大的韌性。經營收入總額按年下跌2.5%，主要由於利率持續低企及市場競爭激烈，淨利息收入下跌8.1%，至港幣35.22億元，惟非利息收入大幅增長14.9%至港幣14.25億元，大致抵銷了相關影響。貿易融資、銀團貸款、資金業務及財富管理等服務收費業務表現強勁，成為主要增長動力。

由於本行實施有效的成本控制措施，加上數碼化轉型及自動化方面的措施顯現成效，經營支出下跌4.2%，至港幣31.48億元。

內地房地產市場持續受壓，令更多與房地產相關的敞口需要降級，減值貸款比率上升至3.36%。然而，整體的金融工具減值損失減少8.7%，至港幣14.22億元。

東亞銀行中國內地業務的淨溢利為港幣2.55億元，上升45.2%。

貸款總額上升2.5%，至港幣1,505.44億元。東亞中國採取審慎的貸款組合管理策略，優先對符合國家政策的策略性行業提供貸款。同時，存款上升17.8%，至港幣1,946.28億元，往來及儲蓄存款的佔比上升8.6個百分點，改善了資金來源組合。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

The wholesale banking segment delivered robust growth, with non-interest income rising by 21.9% year-on-year. The improvement was driven by BEA China's strength in syndicated loan origination and increased treasury sales. BEA China played a pivotal role in the establishment of the GBA Cross-boundary Mergers and Acquisitions Alliance in August 2025, which strengthens our ability to support corporates pursuing overseas acquisitions and investment opportunities.

Trade finance fee income grew by 55.0% year-on-year, remaining a steadfast contributor to transaction banking revenue. Complementing this growth, BEA China launched an innovative digital supply chain platform during the year, offering customers faster access to online supply chain financing solutions.

BEA China continued to diversify its loan portfolio with the proportion of non-property-related loans rising to 86%. Reflecting its commitment to climate change mitigation, the Bank expanded its green and sustainable finance ("GSF") portfolio, which accounted for 18.0% of its total wholesale banking portfolio at year-end.

In personal banking, BEA China achieved promising results. Wealth management services were successfully expanded to additional cities, including Shenyang, Dalian, and Xi'an. Our strategic focus on affluent customers led to robust growth in both the affluent client base and AUM. This boosted non-interest income, which was up by 10.8% year-on-year. Additionally, low-cost deposits grew substantially, supported by stronger wealth management sales and frontline capabilities.

The launch of the Group's GSC in March 2025 was a key milestone, aimed at accelerating operational transformation and improving efficiency. BEA China's continued investments in digital technology and AI boosted its service delivery and operational capacity during the year. These efforts earned the Bank multiple Fintech accolades, including national-level recognition from the People's Bank of China.

As at the end of 2025, BEA China maintained a strong network across the Chinese Mainland, with 29 branches and 30 sub-branches spanning 38 cities, including 20 outlets within the GBA. Further solidifying its commitment to the development of the GBA, BEA China opened the Shenzhen Futian Sub-Branch, with the Group's refreshed branding, as a flagship outlet to capture opportunities in the region.

Looking ahead, as the Chinese Mainland embarks on its 15th Five-Year Plan, BEA China is well-positioned to advance the country's strategic priorities. Leveraging its expertise and deep roots, the Bank will focus on sustainable growth and reinforcing its role in one of the world's most dynamic economies.

BEA China at the GBA Cross-boundary Mergers and Acquisition Alliance launch ceremony.

東亞中國參與灣區跨境併購聯盟的揭牌儀式。

The official inauguration of GSC marked a major milestone in the Bank's transformation journey.

東亞環球商業服務中心正式啟用，標誌著本行的轉型之放邁向新里程。

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憑藉東亞中國在牽頭籌組銀團貸款的優勢，以及財資產品銷售的推動，批發銀行業務錄得穩健增長，非利息收入按年上升21.9%。東亞中國在2025年8月成立的灣區跨境併購聯盟中扮演核心角色，有助提升本行的服務能力，以支持在海外尋求併購及投資機會的企業。

貿易融資服務費收入上升55.0%，繼續成為交易銀行收入的穩健來源。配合這方面的增長，東亞中國於年內推出數碼供應鏈平台，為客戶提供更便捷的網上供應鏈金融方案。

東亞中國持續分散貸款組合，非房地產相關貸款佔比提升至86%。為致力緩和氣候變化，本行擴展了綠色及可持續貸款組合，於年底佔批發銀行業務的貸款比例達18.0%。

個人銀行方面，東亞中國取得了顯著的成績，年內成功把財富管理業務開拓至瀋陽、大連和西安等城市。我們以高淨值客戶為策略目標，帶動高淨值客戶基礎及管理資產規模顯著增長，非利息收入按年上升10.8%。財富管理銷售增長，加上前線人員的服務能力提升，亦令低成本存款大幅增加。

東亞環球商業服務中心於2025年3月啟動，是加快營運轉型及提升營運效率的重要里程碑。年內，東亞中國持續投資於數碼科技及人工智能，提升了服務及營運能力。這些努力使本行榮獲多項金融科技殊榮，包括在國家層面獲得中國人民銀行的認可。

截至2025年底，東亞中國在內地擁有龐大的服務網絡，設有29間分行及30間支行，遍布38個城市，包括大灣區的20個網點。為進一步貫徹推動大灣區建設的承諾，東亞中國以集團煥新的品牌形象開設深圳福田支行，作為大灣區的旗艦網點，把握區內的發展機遇。

展望未來，隨着中國內地開始實施「十五五」規劃，東亞中國已因應國家的策略重點做好準備。憑藉專業知識及深厚根基，本行將專注於可持續增長，進一步鞏固其在中國內地這全球最具活力經濟體之一的地位。

The official opening of BEA China's Futian flagship in October expanded the Group's network in Shenzhen and reinforced our commitment to enhancing cross-boundary financial services.

東亞中國福田旗艦行於10月正式開幕，進一步拓展本集團在深圳的網絡，實踐我們不斷提升跨境金融服務的承諾。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Business – Overseas, Macau, and Taiwan

In 2025, the Bank's overseas, Macau, and Taiwan operations navigated heightened economic uncertainties effectively despite challenges posed by evolving policy landscapes and elevated geopolitical tensions.

During the period under review, net interest income decreased by 8.2% year-on-year to HK$2,420 million. The decline stemmed primarily from a 22 basis point compression in NIM. The Bank's portfolio diversification strategy led to reduced CRE exposure in favour of investment-grade and large corporate clients across a wide range of industries, which generally entail lower yields. Additionally, lower returns on reserve deposits and treasury securities held with central banks contributed to the decline in interest income.

Meanwhile, net fee and commission income rose by 14.7% to HK$127 million, boosted by higher loan fees.

PPOP fell by 11.0% to HK$1,774 million. Operating expenses recorded a modest increase of 2.1%, driven by higher investments in technology. Despite this, the cost-to-income ratio remained healthy at 32.0%.

Net profit after tax declined by 21.7% to HK$1,095 million as expected credit losses ("ECL") rose to HK$330 million, compared to HK$172 million in the same period last year. The increase was primarily due to credit downgrades on certain CRE and hotel exposures in the US and UK. Despite the rise in ECL, the impaired loan ratio improved to 1.07% from 1.13% at the end of 2024.

The Bank's US and UK operations continued to evolve with a focus on portfolio diversification and risk management. During the year, UK operations expanded their geographical reach into the Middle East, selectively participating in syndicated financing with borrowers supported by sovereign wealth funds.

Singapore Branch strengthened customer engagement in targeted ASEAN countries while navigating challenges posed by US-China tensions and evolving US policies. The branch achieved significant growth in income from trade finance and treasury services as it seized opportunities in regional supply-chain and cash management services.

Macau Branch continued to leverage cross-boundary business prospects in the GBA. Meanwhile, Taiwan Branch fostered relationships with leading local corporates expanding into the Chinese Mainland and ASEAN markets, further reinforcing the Bank's regional connectivity.

The OneBank initiative remains a cornerstone of the Group's strategy, fostering closer collaboration across overseas, Macau, and Taiwan branches, as well as other business units within the Bank. This approach has not only enhanced cross-selling opportunities but also broadened product coverage and increased share of wallet in priority sectors.

Looking ahead, the Bank's overseas, Macau, and Taiwan operations will maintain a steadfast focus on proactive portfolio management to safeguard asset quality, while prioritising agility in responding to policy shifts, optimising returns on risk-weighted assets, and upholding strict cost discipline. The Group remains dedicated to advancing digital transformation and automation, and exploring opportunities to transition select processes to GSC. These efforts aim to enhance customer service quality and boost operational resilience.

BEA Union Investment Management Limited

BEA Union Investment Management Limited ("BEA Union") enjoyed resilient performance amid an increasingly complex global investment landscape in 2025. It celebrated its 18th anniversary as a trusted fund manager, helping clients navigate challenges and delivering sustainable growth.

BEA Union commemorated this milestone by unveiling a refreshed brand identity – Opportunity in partnership – which reflects its dedication to fostering collaboration and unlocking opportunities. By combining global expertise with deep local-market insights, BEA Union creates bespoke solutions for its clients across equities, fixed-income, and multi-asset strategies.

東亞銀行有限公司2025年報
聯席行政總裁報告書（續）

國際、澳門及台灣業務

2025年，政策環境不斷變化，地緣政治緊張升溫，均增加了經濟不明朗因素。在此環境下，本行的海外、澳門及台灣業務有效地應對了這些挑戰，展現出韌性。

回顧期內，淨利息收入按年下降 8.2%，至港幣24.20億元，主要由於淨息差收窄22個基點。本行採取分散貸款組合的策略，減少商業房地產貸款業務，轉而向分布多個行業、並具有投資級別及大型的企業客戶提供貸款，然而相關貸款的收益率亦普遍較低。此外，存放於中央銀行的存款準備金及國債回報減少，亦為利息收入下跌的原因。

另一方面，服務費及佣金收入淨額受貸款及相關服務費上升所帶動，按年增加 14.7%，達港幣1.27億元。

撥備前經營溢利下降 11.0%，至港幣17.74億元。本行在科技方面持續投資，令經營支出溫和上升 2.1%。儘管如此，成本對收入比率為 32.0%，仍屬健康水平。

預期信貸損失由去年同期的港幣1.72億元，增加至港幣3.30億元，導致除稅後淨溢利下跌 21.7% 至港幣10.95億元。預期信貸損失上升，主要受美國及英國若干商業房地產及酒店貸款的信貸評級下調所致。雖然如此，整體減值貸款比率仍能由2024年底的 1.13%，改善至 1.07%。

美國及英國分行繼續優化業務，專注於分散貸款組合及強化風險管理。年內，英國分行拓展業務覆蓋範圍至中東地區，審慎地參與有主權財富基金支持的借款人之銀團貸款。

新加坡分行在應對中美緊張局勢及美國政策變化的同時，與個別重點東盟國家的客戶深化關係，把握地區供應鏈及現金管理服務的機遇，令貿易融資及財資服務的相關收入錄得顯著增長。

澳門分行繼續專注於開拓大灣區的跨境業務商機，而台灣分行則與拓展至中國內地及東盟市場的領先台灣企業加強合作，進一步鞏固本行在當地的業務連繫。

OneBank仍然是集團的策略重點，旨在增強海外、澳門及台灣分行與本行其他業務部門的協同合作。此舉不僅增加交叉銷售的機會，亦擴大產品覆蓋範圍，鞏固本行在重點行業市場的份額。

展望未來，本行的海外、澳門及台灣業務將繼續積極管理貸款組合，以保障資產質素，同時靈活應對各種可能的政策調整，優化風險加權資產回報，並嚴格控制成本。集團將持續推進數碼化轉型及自動化，並探索將適用的工作流程轉至東亞環球商業服務中心處理，務求進一步提升客戶服務質素，以及增強營運韌性。

東亞聯豐投資管理有限公司

面對日益複雜的全球投資環境，東亞聯豐投資管理有限公司（「東亞聯豐」）於2025年仍表現穩健。該公司於去年慶祝成立18周年。一直以來，東亞聯豐協助客戶應對挑戰，實現可持續增長，成為客戶信賴的基金管理人。

東亞聯豐亦藉此煥新品牌形象—「Opportunity in partnership」，象徵「與夥伴·創機遇」，反映該公司致力促進協作、開拓機遇的決心。透過結合全球化的專業知識以及對本地市場的深入了解，東亞聯豐為客戶提供度身訂造的投資方案，涵蓋股票、固定收益及多元資產策略等。

In October, BEA and BEA Union celebrated 18 years of shared commitment and collaboration.
東亞聯豐於10月慶祝成立18周年。一直以來，東亞銀行與東亞聯豐緊密協作，實踐共同的承諾。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Demand from the Chinese Mainland remains robust, as investors seek diversification. BEA Union will maintain its focus on capturing growth opportunities by leveraging Hong Kong's advantage as a super-connector between the Chinese Mainland and global markets, optimising its cross-border investment channels to deliver value.

BEA Union's focus on teamwork and connectivity is the foundation of its success. As at 31 December 2025, assets under management and advisory reached US$12 billion, representing a 58.3% increase year-on-year.

Looking ahead, BEA Union will continue to enhance its investment capabilities and strengthen partnerships, with the goal of delivering long-term growth and shared success.

Our People

As at 31 December 2025, the BEA Group employed 7,669 people:

People are integral to the Bank's ability to adapt and transform, which in turn underpins our drive to develop a long-term, sustainable business. To this end, we continually invest in various initiatives to support a progressive and agile workforce that embraces and implements change.

Staff engagement is critical to management's ability to further advance the Bank's transformation agenda. The results of our 2025 employee pulse survey reaffirm that our efforts to nurture a positive organisational culture are bearing fruit, with encouragingly high scores in Sustainable Engagement (90%), Transformation (88%), and Teamwork (85%); reflecting the commitment, dedication, and collaborative spirit of our people across different units and geographical locations in the Group as we continue to grow and evolve together under OneBank. We continue to place heavy emphasis on team building, and launched various sports competitions and non-sports activities throughout the year to foster stronger connections and camaraderie among colleagues.

The BEA Divisional Cup brought colleagues together in a friendly competition to encourage teamwork and strengthen bonds both within and across divisions.

東亞銀行團體盃透過各類比賽活動，讓來自不同分處的同事發揮團隊精神，增進聯繫和情誼。

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中國內地投資者尋求資產多元化的需求依然強勁。東亞聯豐將繼續專注把握增長機遇，發揮香港作為內地與全球市場「超級聯繫人」的優勢，優化跨境投資渠道，創造價值。

東亞聯豐對團隊合作和聯動的專注，正是該公司賴以成功的基石。截至2025年12月31日，東亞聯豐的管理和諮詢資產達120億美元，按年增長58.3%。

展望未來，東亞聯豐將持續提升投資實力，並加強與合作夥伴的關係，以實現長期增長並共享成果。

人力資源

東亞銀行集團於2025年12月31日的僱員人數為7,669人：

| | 於2025年
12月31日 | 於2025年
6月30日 | 於2024年
12月31日 |
| --- | --- | --- | --- |
| 香港 | 4,467 | 4,579 | 4,564 |
| 中國內地 | 2,651 | 2,724 | 2,766 |
| 澳門及台灣 | 115 | 117 | 118 |
| 海外 | 436 | 441 | 432 |
| 總計 | 7,669 | 7,861 | 7,880 |

人才是本行推動變革和轉型的關鍵，亦是本行銳意建立長期可持續發展業務的基石。為此，我們繼續在多方面作出投資，以建立一個積極、靈活的團隊，迎接變化和推動變革。

同事的工作熱誠、自豪感和成就感，對管理層進一步推動本行轉型至關重要。東亞銀行2025年員工意見調查結果再次顯示，本行在建立正面企業文化方面的努力取得成果，其中在持續的投入度(90%)、轉型變革(88%)及團隊協作(85%)都取得甚高的評分，反映在OneBank策略下，本行不斷增長和轉型，而本行遍佈不同的地區及業務部門的同事均繼續發揮全情投入和緊密協作的精神。我們繼續高度重視團隊建設，全年舉辦各類體育賽事及非體育活動，增進同事之間的聯繫與情誼。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

We organised 'Bring Your Kids to Work Day' in Hong Kong Head Office, BEA China, GSC, and branches in Macau, Taiwan, Singapore, and the UK. The events not only featured a range of fun-filled games that were enjoyed by all, but also inspired the next generation by creating opportunities for them to experience their parents' professional world. In addition, we encouraged staff to participate in CSR and volunteer activities, bringing meaning and purpose to their work in alignment with the Bank's commitment to serve the communities in which it operates.

We are dedicated to upholding a performance-driven culture that is based on merit and competency. To reflect this commitment, on 1 January 2025 we launched a standardised grading structure to align staff roles across the Group. This initiative will enhance workforce management and facilitate cross-border internal mobility.

We encourage staff in senior management roles to be change leaders, and we empower our staff to be drivers of our transformation initiatives, fully capable of navigating today's dynamic environment. We adopt a robust people-planning process through talent attraction

and retention, capacity building and cultural training, and HR operations modernisation. With a change mindset, we leverage the transformation agenda to create a business and work culture that is fit for the future.

Additionally, we continue to strengthen GSC's infrastructure, systems, and manpower to drive excellence, and enhance training programmes to equip staff with the expertise to maximise GSC's full potential.

A central pillar of our talent strategy is the identification and cultivation of future leaders from within. For our high-potential senior managers, the Future Leaders Accelerator Program ("FLAP") provides comprehensive development support to prepare them for succession into leadership roles with greater responsibilities. A new cohort of FLAP was onboarded in 2025, strengthening our future leadership pipeline.

"Bring Your Kids to Work Day" was organised in BEA offices across the globe, fostering connection and inspiring the next generation.

我們在全球多個辦事處舉辦「Bring Your Kids to Work Day」，加強同事間的聯繫，並為下一代帶來啟發。

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我們在香港總行、東亞中國、東亞環球商業服務中心，以及澳門、台灣、新加坡及英國分行舉辦「Bring Your Kids to Work Day」。此項活動不單設有多項充滿樂趣的遊戲，讓所有人都樂在其中，更讓下一代體驗父母的工作環境，從而啟發他們發展所長。此外，我們鼓勵員工參與企業社會責任及義工活動，為工作賦予意義和使命感，與本行致力服務所屬社區的承諾相配合。

本行致力樹立績效導向文化，以表現和能力作為評核員工的依歸。為此，我們於2025年1月1日推行標準化職級架構，統一全集團的員工職級劃分。此舉將優化人力資源管理，並促進員工在集團內部跨境流動。

我們鼓勵高級管理人員擔當變革領袖的角色，並賦能員工推動改革，應對當前不斷轉變的環境。我們落實積極的人力資源規劃流程，包括吸引及挽留人才、提供培訓以提升僱員能力及文化認同，以及人力資源運作現代化等措施。本著積極求變的思維，在本行推動轉型的同時，我們藉此建立積極應對未來轉變的企業及工作文化。

此外，我們繼續加強東亞環球商業服務中心的基建、系統和團隊，並提升相關的培訓計劃，讓員工掌握必要的技術和能力，推動東亞環球商業服務中心全面發揮潛能。

本行人才策略的核心支柱之一，是從集團內部發掘和培育未來領袖。本行的未來領袖培訓計劃，為具潛質的高級經理提供全面發展支援，幫助他們做好準備繼任領導職位，肩負更大的責任。本行於2025年啟動了新一期的計劃，以增強本行的未來領袖人才庫。

The third cohort of FLAP concluded with a fun finale – building bikes for charity.

本行第三屆未來領袖培訓計劃的學員，透過合作組裝單車共襄善舉，並為本屆課程作結。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Our Group Management Trainee Programme continued to provide invaluable experience to young recruits, with trainees undertaking five-month attachments in the Chinese Mainland and overseas branches to further deepen their OneBank perspective. Meanwhile, our Functional Trainee Programmes in divisions such as Wholesale Banking focused on equipping trainees with specialised knowledge to propel their career development. In support of our staff's continuous professional development, we have been encouraging and sponsoring staff in different specialised areas to pursue professional qualifications under the HKMA's Enhanced Competency Framework ("ECF").

In 2025, we launched a Bank-wide training series on AI and Fintech Insights, aimed at keeping staff informed about fast-moving developments in Fintech, AI, and data management. Our multi-tiered GBA Learning Accelerator Programme is empowering staff by enhancing their cross-boundary collaboration skills, and providing them with a direct pathway to the advanced GBA Elite programme.

We also launched a new 3-tiered thematic programme for staff Group-wide named "BeAgile", aimed at building an agile mindset and culture in the way we work, we lead, and we serve our customers. Working in close collaboration with subject matter experts and business lines, the programme also provides opportunities for our staff to be agile in live projects and deliver tangible outcomes.

To support the Bank's commitment to our net zero climate goals, we ran Climate Fresk Workshops conducted by our in-house certified facilitators, providing a deep dive into the impact of climate change.

As we progress on our journey, we remain devoted to building an inclusive and collaborative workplace where every employee is encouraged to share their views and strengthen their competence.

Risk Management

Approach to Risk

We recognise that a sound risk culture is the foundation of our strength. To this end, we maintain a prudent and proactive risk management framework that supports risk awareness, proper behaviour, and sound judgement in relation to risk-taking. All employees are responsible for the management of risk.

The following principles guide the Group's risk appetite and determine how its business and risks are managed. Further details on the Group's management of principal risks are set out in Note 42 of "Notes to the Financial Statements".

Risk and Return

The Group's risk appetite is used to guide its business plan. The level of return generated through business activities is in line with the risk taken and in alignment with strategic plans, business outlooks, and risk management policies, with an aim to generate sustainable earnings.

Capital Adequacy

We are committed to maintaining a sound capital position defined by regulatory and internal capital ratios after taking into account the Bank's dividend policy and the need to meet capital requirements. The Group and each of its members expect to maintain a robust capital adequacy position that supports the growth of business activities.

Posters featuring our 2024 Employees of the Year were created to promote our Bank's core values.

東亞銀行製作了一系列宣揚本行核心價值的新海報，由2024年度最佳員工擔任主角。

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本行的集團見習管理人員計劃繼續為年輕實習生提供寶貴的體驗，為他們安排為期5個月的中國內地及海外分行實習機會，進一步強化他們的OneBank理念。同時，本行的批發銀行實習生計劃及其他實習生計劃聚焦於相關的專業知識，推動學員的事業發展。為支持員工的持續專業發展，我們鼓勵並資助不同領域的員工修讀香港金管局「銀行專業資歷架構」（「ECF」）下的課程。

2025年，我們為全行同事推出人工智能和金融科技培訓系列，旨在幫助員工與時俱進，了解金融科技、人工智能及數據管理的快速發展。本行多層次的大灣區學習培訓計劃為員工賦能，加強他們的跨境協作能力，並為他們提供一個直接的途徑，加入更高級別的大灣區精英計劃。

我們亦為全行員工推出全新的三層主題培訓計劃「BeAgile」，在工作、領導和服務客戶方面，培養員工的敏捷思維及文化。該計劃亦透過與相關領域的專才及業務部門緊密合作，讓員工有機會將敏捷思維應用於實際項目，並帶來實質成果。

為配合本行對淨零氣候目標的承諾，我們舉辦氣候拼圖工作坊，由本行內部獲認證的同事擔任導師，幫助員工深入了解氣候變化的影響。

隨著我們在轉型旅程上不斷向前邁進，我們將繼續致力建立一個包容和促進協作的工作空間，鼓勵每位員工發表意見和提升才能。

風險管理

風險管理方針

本行深明維持業務穩健之道，在於擁有健全的風險管理文化。為此，我們致力維持一套審慎且積極主動的風險管理架構，務求令本集團在承擔風險的同時，能提高風險意識，採取適當的行為及作出合理判斷。本集團全體員工均有責任管理風險。

本集團制定了下列原則，為風險偏好提供指引，並確立管理業務及風險的方式。有關本集團主要風險管理的進一步詳情載於「財務報表附註」內的附註42。

風險及回報

本集團的風險偏好為其業務計劃提供指引。透過業務活動獲得的回報，與所承擔的風險相符，且能配合本集團的策略計劃、業務展望及風險管理政策，以產生可持續盈利。

資本充足

考慮到本行的派息政策，以及需要滿足資本要求，我們致力維持穩健的資本狀況，以符合監管規定以及內部資本比率要求。本集團及其各成員公司預期可維持穩健的資本充足狀況，支持業務發展。

Climate Fresk Workshops explored actionable insights into how we could contribute to a sustainable tomorrow.

同事們透過氣候拼圖工作坊，探討如何為可持續的未來作出貢獻。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Liquidity & Funding Management

We are committed to having sufficient funds to continue business and operations under crisis scenarios on a Group basis, with the ability to meet all obligations as they come due.

Regulatory Compliance

We strive to deliver fair treatment to customers and ensures that operations are conducted with integrity and in compliance with all applicable legal and regulatory requirements. The Group will not tolerate negative conduct risk outcomes that go against the spirit of the law and regulatory requirements, and is committed to developing and promoting a sound corporate culture and incentivising proper staff behaviour.

Operational Resilience

We are committed to being operationally resilient and maintaining critical operations through disruptions under severe but plausible scenarios including pandemics, cyber incidents, technology failures, and natural disasters.

Cybersecurity

We strive to adapt to the rapid pace of technological change to improve the Bank's services for clients and enhance customer experience, and are committed to continually strengthening cybersecurity capabilities including identification, prevention, detection, and response to address the ever-evolving cyber threat landscape and protect our critical information assets and systems from external malicious attacks.

Reputation

Any preventable events that could materially damage the Group's reputation will not be tolerated. Through an established reputation risk management process, we proactively identify and tackle potential threats, as well as minimise the impact of any risk events.

ESG Risks Including Climate Risk

We recognise the importance of sustainability to long-term business success and therefore consider environmental and social concerns when extending financing to customers, making investments, and conducting operations. This strategic direction guides the Group towards supporting companies and projects that positively impact the environment and society, while complying with local regulations and standards of governance. We are committed to managing and mitigating environmental, social, and governance risks, including climate risk, in a manner that is strategically aligned with our Sustainability Vision and Mission Statements, and reducing carbon emissions in the Group's business and operations.

Model Risk

We are committed to maintaining good model quality while embracing the adoption of AI models to enhance the Group's operations and performance. We ensure that all of the Group's models are implemented under controlled conditions, incorporating certain level of human-in-the-loop oversight.

Risk Management Framework

We have established a robust risk governance and management framework that ensures appropriate oversight of, and accountability for, the effective management of risk.

This framework enables the Board and Senior Management to administer risk management-related responsibilities with appropriate delegation and checks and balances.

The key aspects of the framework, principal risks, and principal uncertainties are outlined below.

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流動性及資金管理

我們致力確保在危機期間維持充足的資金，以繼續進行業務及營運，並有能力償還一切到期的債務。

監管合規

我們力求公平對待每位客戶，確保以誠信正直的方式經營業務，並遵守所有適用的法律及監管規定。本集團絕不容忍違背法律精神及監管規定的負面行為，並致力建立及宣揚良好的企業文化，鼓勵員工作出正當的行為。

運作穩健性

我們致力確保運作穩健性及維持關鍵營運，避免疫情、網絡事故、技術故障和天災等嚴峻但可能發生的情況導致業務中斷。

網絡安全

我們努力適應科技發展的急速步伐，改善本行的客戶服務，提升客戶體驗，同時亦持續加強識別、預防、檢測及應對網絡安全的防禦能力，以應對日新月異的網絡威脅，避免我們的重要信息資產及系統受到外部惡意攻擊。

聲譽

本集團絕不容忍任何在其可預防範圍內，對其聲譽構成嚴重受損的活動。透過既定的聲譽風險管理程序，我們積極識別及處理潛在威脅，並減低任何風險事件帶來的影響。

環境、社會及管治風險（包括氣候風險）

我們明白，可持續發展對業務的長遠增長尤關重要。因此，當我們向客戶提供融資、作出投資決定，以及開展業務時，會同時考慮環境及社會因素。此策略方針為本集團提供指引，帶領我們支持對環境及社會產生正面影響的公司及項目，並遵守當地法規及管治準則。我們致力根據我們的可持續發展願景與使命聲明來管理及減低環境、社會及管治相關的風險（包括氣候風險），並減少本集團在業務及營運中產生的碳排放。

模型風險

我們致力維持良好的模型質素，同時採用人工智能模型，提升本集團的業務營運及表現。我們確保本集團的所有模型均於受控條件下實施，並輔以一定程度的人機協同監督。

風險管理架構

我們已建立健全的風險管治及管理架構，具備適當的監管和問責機制，確保有效管理風險。

此架構有助董事會及高層管理人員透過適當授權、檢查和制衡方式，履行其與風險管理相關的職責。

此架構的重點、主要風險及主要不明朗因素闡述如下。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Enterprise Risk Management

We manage risk on a Group-wide basis within an Enterprise Risk Management ("ERM") framework. The ERM framework spans multiple risk types and focuses on optimising the balance and interaction of the different types of risk, and the balance between risk and return.

It provides an effective and efficient approach to governance and oversight within the Group, and helps us monitor and mitigate risk during the course of carrying out the Group's strategies.

Further, the ERM framework promotes risk awareness throughout the Group and facilitates better operational and strategic decision-making, promoting a strong risk culture and ensuring that operations are compatible with the nature and level of risk that stakeholders are willing to take.

Risk Governance

The Board of Directors has ultimate responsibility for the effective management of risk. It approves risk appetite and risk policies that govern the execution of strategies, procedures, and limits.

The Risk Committee stands at the highest level of the Group's risk governance structure under the Board. It provides direct oversight of the formulation of the Group's risk appetite and ensures that the Group's risk appetite is reflected in the policies and procedures that Senior Management adopts to execute business functions.

Risk management committees have been established throughout the Group, and with the assistance of these committees, the Risk Committee regularly reviews the Group's ERM framework and ensures that all important risk-related tasks are performed according to established policies and with appropriate resources.

Three Lines of Defence

We have adopted the "Three Lines of Defence" risk management structure to ensure that roles and responsibilities with regard to risk management within the Group are clearly defined. The "Three Lines of Defence" model is summarised below.

| The First Line of Defence | Comprises the Risk Owners, who are heads of business units or support units of the Bank Group, together with staff under their purview.
They are responsible for the day-to-day management of risk within their units, including establishing and executing specific risk-control mechanisms and detailed procedures. |
| --- | --- |
| The Second Line of Defence | Consists of the Risk Controllers, who are designated staff responsible for setting out a risk management governance framework, monitoring risks independently, and supporting the management committees in their oversight of risk management for the Bank Group. |
| The Third Line of Defence | Internal Audit Division, which is responsible for providing assurance as to the effectiveness of the Group's risk management framework, including risk-governance arrangements. |

The Group Chief Risk Officer leads and coordinates all the Group's risk management-related matters, works closely with the Risk Controllers on the formulation of risk management policies, and exercises risk oversight at the Group level through a functional working relationship with all Risk Controllers and Risk Owners.

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企業風險管理

我們按企業風險管理架構管理整體風險。該架構涵蓋多種風險類型，並重點優化不同風險類型之間的平衡及相互作用，以及風險與回報之間的平衡。

企業風險管理架構為集團內部的管治及監督提供有效及高效率的方法，並幫助我們在落實集團策略的過程中監控及減低風險。

此外，企業風險管理架構旨在提高整個集團的風險意識，並協助在營運及策略方面作出更佳的決策，從而推動穩健的風險管理文化，確保經營活動與持份者願意承擔風險的性質及水平相符。

風險管治

董事會肩負有效管理風險的最終責任，並負責審批風險偏好及管理在執行策略、程序及限額方面的風險政策。

風險委員會為本集團僅次於董事會的最高風險管治單位，直接監督本集團風險偏好的制定，並確保該風險偏好得以反映於政策及程序上，讓高級管理人員加以採用，以行使其業務職能。

整個集團已成立不同的風險管理委員會。在該等委員會的協助下，風險委員會定期檢討本集團的企業風險管理架構，確保所有與風險相關的重要任務，均能根據現有政策及運用適當的資源落實。

三道防線

為確保風險管理於本集團內的角色與責任能明確分工，我們已採納「三道防線」風險管理框架。「三道防線」模式概述如下。

集團風險總監領導及協調本集團所有與風險管理相關的事務，與各風險監控人就風險管理政策的制定作出緊密協作，並透過與所有風險監控人及風險負責人的職能工作關係，在集團層面監督各風險。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Principal Risks

The Group faces a variety of risks that could affect its franchise, operations, and financial health. The principal risks identified by us and how they are managed are set out in the following table.

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主要風險

本集團面臨可能影響其品牌、營運及財務狀況的各類風險。我們所識別的主要風險，以及該等風險的管理方法詳列如下。

Risk Appetite

Risk Appetite is set by the Board, and defines the accepted and tolerated levels of risk and return from an enterprise-wide perspective. The Risk Appetite Statement consists of qualitative statements and quantitative metrics, covering financial risks and non-financial risks.

Risk Profile

The Risk Profile report provides both a point-in-time view and a forward-looking assessment of the suite of risk categories, as well as an assessment of their potential impact on the Group's financial results, reputation, and business sustainability.

Key Developments

The Group faced multiple headwinds and challenges in 2025, including downturns in the Hong Kong and Chinese Mainland real estate sectors, as well as global economic uncertainties stemming from the tight monetary environment and persistent geopolitical and trade tensions. At the same time, cyberattacks and fraud cases have been on the rise around the globe.

In response to these challenges, we have actively managed the associated risks, with enhanced risk management in the following areas in 2025: In addition to our ongoing efforts to enhance credit monitoring and special assets management, we remained vigilant about our asset quality amid persistent macroeconomic uncertainties. We conducted thematic reviews to assess the potential direct and second-order impacts of US tariff policy, allowing us to proactively identify vulnerable accounts for closer scrutiny. Meanwhile, to manage credit risk associated with Hong Kong CRE exposure, we closely tracked market developments and strategically rebalanced our portfolio mix by continuous diversification into non-CRE sectors. We were selective in onboarding new CRE deals with focus on the borrowers' liquidity strength. Furthermore, controls were strengthened for more effective credit protection via such measures as stronger financial covenants, deeper analysis of sector risks, and AI-driven search for account irregularities, in order to be braced for potential adversities ahead. We constantly review the Operational Risk Management Framework to identify, assess, monitor, and mitigate risks arising from inadequate or failed processes, people, systems, or external events. We proactively apply key tools to enhance control measures. The Business Continuity Management Policy and Manual are reviewed and enhanced to assure sustainability. The Operational Resilience Framework was developed to set out the core principles and standards to govern resilience-related controls. Operational resilience parameters include critical operations as well as tolerance for disruptions and severe but plausible scenarios. Through process mapping and scenario testing, we were able to enhance our resilience by mitigating the vulnerabilities identified, transforming various operational procedures and revising business continuity plans.

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風險偏好

風險偏好是董事會從整個集團的角度，對風險及回報的接受和容許程度的闡述。風險偏好聲明包括定性聲明及定量指標，涵蓋財務風險及非財務風險。

風險狀況

風險狀況報告提供對一系列風險類別在特定時點的觀點及前瞻性評估，並評估該等風險對本集團的財務業績、聲譽及業務可持續性所構成的潛在影響。

主要發展

2025年，本集團面對多重不利因素及挑戰，包括香港和內地房地產行業下行，以及因貨幣緊縮及地緣政治和貿易緊張局勢持續所引致的全球經濟不明朗因素。同時，世界各地的網絡攻擊和欺詐案件亦呈上升趨勢。

我們為此積極管理相關風險，於2025年加強了以下方面的風險管理：

• 除了不斷努力加強信貸監控及特殊資產管理，我們亦在宏觀經濟形勢持續不明朗的背景下，對資產質素保持高度警惕。我們進行了專項審查以評估美國關稅政策可能帶來的直接及後續影響，從而主動識別出易受影響的賬戶以加強監控。同時，為管理香港商業房地產風險敞口的相關信貸風險，我們密切關注市場發展，並透過持續向非商業房地產行業多元化配置，策略性調整信貸組合結構。我們審慎篩選新增商業房地產的信貸交易，重點關注借款人的流動資金實力。此外，我們透過強化財務約束條款、深化行業風險分析，以及運用人工智能技術排查賬戶異常等措施加強監控，以提升信貸保護實效，為應對未來潛在不利因素做好準備。
• 我們持續審視營運風險管理架構，以識別、評估、監控及減低因流程、人員、系統不足／失效或外部事件所產生的風險。我們積極運用關鍵工具來強化監控措施，並透過定期審查和優化《持續業務運作管理政策》及手冊，以確保可持續運作發展。
• 本集團亦制定了運作穩健性架構，當中載有管理穩健性相關控制的核心原則和標準。運作穩健性的參數包括關鍵營運及對業務中斷和嚴峻但可能發生的情景的承受能力。透過程序分析和情景測試，我們能夠發現並修正弱項、改善各項營運程序及修訂持續業務運作計劃，從而提升運作穩健性。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

• We enhanced our Third Party Risk Management Framework, prioritised resources focusing on high-risk areas under third-party engagements, tightened the controls on third-party services and operations in production environments, and ensured proper cybersecurity and resilience measures are in place to manage the risk associated with third parties.
• In conjunction with detection and protection control measures, we have continued to strengthen our data backup arrangements to enhance our ability to recover vital operations as proposed by the HKMA and Hong Kong Association of Banks ("HKAB") and perform regular testing to address the risk of destructive cyberattacks targeting critical computer systems.
• We recognise the importance of responsible and ethical application of AI as we increasingly embrace these technologies in our operations. We have implemented a governance framework and established a steering committee to oversee AI adoption and ensure accountability and compliance across the Bank Group. Furthermore, we have formulated a three-year AI strategy to drive transformation across our business operations and talent development, along with a qualitative risk appetite statement to articulate our tolerance for the model risk that may arise from AI adoption.
• We accelerated the adoption of Regtech and AI to enhance the effectiveness and efficiency of the monitoring of money laundering, terrorist financing, and fraud risks. We also ensured adaptability to technological advancements and the evolving regulatory landscape through ongoing monitoring and regular review of our Regtech and AI initiatives.
• We continue to collaborate closely with other stakeholders to enhance anti-fraud controls and strengthen integrity management amid a constantly evolving threat landscape. This includes the implementation of initiatives and enhancement measures proposed by the HKMA, the Hong Kong Police Force, and the Independent Commission Against Corruption ("ICAC"). Key initiatives include the implementation of "Money Safe" protection and increased efforts in public education to enhance customer awareness in anti-fraud-and-scam protection, as well as the launch of an internal campaign to enhance staff awareness of integrity.
• The Risk Appetite Statement is aligned strategically with the Group's Sustainability Vision and Mission Statements, and continuous efforts have been made to expand green and sustainable lending to support customers to realise their transition plans to a low-carbon economy. Furthermore, under the Group's Green and Sustainable Finance framework, sector policies have been developed to establish a consistent Bank-wide stance towards lending to high carbon-emitting sectors. The relevant framework and policies are under regular review to ensure they are in close alignment with the latest market developments and standards including the Hong Kong Taxonomy for Sustainable Finance published by the HKMA.

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• 我們優化了第三方風險管理架構，優先將資源集中於第三方合作中的高風險領域，並加強對生產環境中第三方服務與營運的管控，同時確保落實適當的網絡安全及防衛措施，以有效管理第三方相關風險。
• 我們遵循金管局及香港銀行公會的建議，結合偵測及保護控制措施，不斷加強數據備份安排，以提升恢復關鍵營運的能力，並定期進行測試，以應對以關鍵電腦系統為目標的破壞性網絡攻擊的風險。
• 我們深明，隨著人工智能在本集團業務營運中越趨普及，以負責任及合乎道德的方式應用人工智能技術相當重要。我們已實施管治架構，並設立督導委員會，以監督人工智能在本銀行集團的應用，確保問責性及合規性。此外，我們亦制定了未來三年的人工智能策略，以推動業務營運及人才發展的轉型，並編製定性風險偏好聲明，清晰界定我們對應用人工智能可能產生的模型風險的承受範圍。
• 我們加快採用合規科技及人工智能，以提升監控洗錢、恐怖主義融資及詐騙風險的效能和效率。我們亦持續監控及定期檢討合規科技及人工智能措施，確保能夠適應科技的發展及不斷演變的監管環境。
• 鑑於詐騙手法不斷轉變，我們持續與其他持份者緊密合作，加強反詐騙監控及強化誠信管理，當中包括落實金管局、香港警務處和廉政公署（「廉署」）提出的建議及優化措施。主要措施包括推行「智安存」保障，並加強公眾教育以提升客戶預防欺詐和詐騙的意識，同時開展內部宣傳活動，提高員工的誠信意識。
• 本集團的風險偏好聲明，在策略上與其可持續發展願景和使命聲明一致。我們不斷致力擴展綠色及可持續貸款，以支援客戶實現過渡至低碳經濟的計劃。此外，本集團根據綠色及可持續金融框架制定行業政策，以確保全行就貸款予高碳排放行業採取一致的立場。本集團定期檢討相關框架及政策，確保其與最新市場發展及標準（包括金管局發布的《香港可持續金融分類目錄》）高度一致。

The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

Principal Uncertainties

During 2025, we identified a number of emerging risks. The key uncertainties currently facing the Group and the mitigating measures implemented are set out below.

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主要不明朗因素

2025年，我們識別出數項新出現的風險。本集團現時面對的主要不明朗因素及已採取的緩解措施載列如下。

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The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

• Engage external consultants to assess the Group's cybersecurity controls against emerging risks to identify and implement necessary improvements

• Refine the Group's cybersecurity capabilities according to the suggestions based on the HKMA's Cyber Resilience Assessment Framework ("C-RAF"), and assess systemic cyber risks through the cross-sectoral cyber mapping exercise and cyber resilience testing framework

• Analyse intelligence sources to monitor the latest worldwide threats and risks from the use of advanced technologies like generative AI and distributed ledger technology, as well as establish industry-wide collaborations on the Cyber Intelligence Sharing Platform ("CISP") managed by HKAB

• Maintain a proper incident response management process, including cybersecurity insurance and monitoring mechanism

• Enhance training programmes to promote security awareness among staff, improve security practices, and ensure capabilities of designated staff in protecting critical computer systems |
| Fraud Risk | |
| As the digitalisation of financial services accelerates worldwide, the banking industry is experiencing an increase in the risk of fraud. Fraudsters are employing increasingly sophisticated deceptive tactics to achieve unlawful financial gains. | The Bank adopts a multi-pronged approach to mitigate the risk:

• Identify and assess, in a systematic and timely manner, potential fraud risks that could impact the Bank

• Work with the HKMA, the Hong Kong Police Force, and other financial institutions to share information about emerging threats and best practices

• Monitor trends and developments in fraudulent techniques, and regularly enhance or adjust the Bank's fraud monitoring systems and remediation process as needed

• Promote customer awareness and education to prevent fraud and scam |

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• 委聘外部顧問，並因應新興風險來評估本集團的網絡安全控制措施，從而識別及實施必要的改進
• 根據以金管局「網絡防衛評估框架」為基礎得出的建議，持續提升本集團的網絡安全能力，並透過跨行業網絡分析及測試框架評估系統性風險
• 分析情報來源，監察全球面臨的最新威脅及因採用生成式人工智能和分散式賬本技術等先進科技而帶來的風險，並在香港銀行公會管理的網絡風險資訊分享平台上建立全行業合作
• 制定合適的安全事故應變管理流程，包括投保網絡安全及監控機制
• 提供全面培訓計劃以提升員工安全意識、加強實踐網絡安全措施，以及確保員工保護關鍵電腦系統的能力 |
| 詐騙風險 | |
| 隨著全球金融服務加快推動數碼化，銀行業面臨的詐騙風險增加。騙徒運用越來越複雜的欺詐手段獲取非法金融利益。 | 本行多管齊下，以減低風險：

• 有系統和及時地識別和評估可能影響本行的潛在詐騙風險
• 與金管局、香港警務處及其他金融機構合作，分享有關最新威脅和最佳應對方案的資訊
• 監察詐騙技術的趨勢和發展，並定期加強或在有需要時調整本行的詐騙監控系統和補救程序
• 提升客戶的意識和教育，以預防欺詐和詐騙 |

52
The Bank of East Asia, Limited Annual Report 2025

Report of the Co-Chief Executives (continued)

• Enhanced climate risk assessment tools and internal scoring systems to strengthen the evaluation of physical and transition risks for our customers and investees
• Implemented Green Fintech technologies to enhance the accuracy of climate risk assessment for the Bank and our counterparties
• Developed sector transition guides for customers in brown industries, providing advice on low-carbon technologies and infrastructure to support their move toward a net zero economy
• Completed the first nature and biodiversity risk study, which provided key insights for identifying critical risk drivers and assessing the resultant impact on our lending and investment portfolios |

Compliance

Compliance is an integral part of the Group's corporate governance regime, and we are committed to upholding the highest standards in all jurisdictions in which the Group operates.

The Compliance Division is responsible for overseeing the regulatory compliance framework and monitoring compliance risks for the Group, communicating new regulatory requirements to relevant units, delivering compliance advice on the implementation of regulations, conducting regulatory compliance reviews using a risk-based approach, and regularly reporting compliance matters to the Group's management committees.

Any significant compliance issues, including those related to anti-money laundering ("AML") and counter-financing of terrorism ("CFT"), are also reported to the Risk Committee and the Board of Directors via the management committees. Through the support of the risk and compliance function established in the Bank's business and support units, which acts as the first line of defence against regulatory non-compliance, a comprehensive and efficient compliance risk management framework is maintained.

We are fully prepared to meet the demands of an evolving regulatory environment (including those related to AML, CFT, Anti-Bribery and Corruption, and Fraud), international standards and regulatory changes in jurisdictions where the Group has a presence, cross-border business, investment and insurance sales practices, customer protection (particularly in a digital environment), personal data protection, and all other relevant requirements.

By order of the Board

Adrian David LI Man-kiu
Co-Chief Executive

Hong Kong, 13 February 2026

Brian David LI Man-bun
Co-Chief Executive

東亞銀行有限公司2025年報
53

聯席行政總裁報告書（續）

• 優化氣候風險評估工具與內部評分系統，以強化對客戶及被投資方實質風險與轉型風險的評估
• 採用綠色金融科技提升本行及交易對手在氣候風險評估方面的準確性
• 為高碳排放行業的客戶制定行業轉型指引，提供有關低碳技術及基礎建設方面的建議，以助他們邁向淨零經濟
• 完成首項自然和生物多樣性風險研究，為識別關鍵風險驅動因素及評估其對本行貸款和投資組合的影響提供重要見解 |

合規

合規乃本集團企業管治制度的重要組成元素。我們致力於在其業務所在的各個司法管轄區維持最高標準的企業管治。

合規處負責監察本集團的合規架構及所面對的合規風險、傳達新監管規定要求至有關部門、為落實各監管要求提供合規建議、以「風險為本」的方式進行合規監察審查，以及定期向本集團管理委員會匯報合規事宜。

至於任何重要的合規事宜，包括有關打擊洗錢及恐怖分子資金籌集之事宜，亦會經由各個管理委員會，向風險委員會及董事會作出匯報。此外，透過本行於各業務及後勤部門內設置的風險及合規人員作為防範監管違規行為的第一道防線，本集團得以維持一個全面及有效的合規風險管理架構。

我們已作好準備，務求在不斷變化的監管環境下達至各項合規要求，包括與打擊洗錢、恐怖分子資金籌集、反賄賂和貪污及詐騙相關的規定、國際標準及本集團業務所在司法管轄區的監管變動、跨境業務、投資及保險產品的銷售手法、尤其在數碼化環境下的客戶保障、個人資料保護，以及所有其他相關規定。

承董事會命
聯席行政總裁
李民橋
謹啟

香港，2026年2月13日

聯席行政總裁
李民斌

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management 董事及高層管理人員的個人資料

Directors 董事

Dr the Hon. Sir David LI Kwok-po

GBM, GBS, OBE, JP, MA Cantab. (Economics & Law), Hon. LLD (Cantab), Hon. DSc. (Imperial), Hon. LLD (Warwick), Hon. DBA (Edinburgh Napier), Hon. D.Hum.Litt. (Trinity, USA), Hon. LLD (Hong Kong), Hon. DSocSc (Lingnan), Hon. DLitt (Macquarie), Hon. DSocSc (CUHK), FCA, FCPA, FCPA (Aust.), FCIB, FHKIB, FBCS, CITP, Officier de l'Ordre de la Couronne, Grand Officer of the Order of the Star of Italian Solidarity, The Order of the Rising Sun, Gold Rays with Neck Ribbon, Commandeur dans l'Ordre National de la Légion d'Honneur Executive Chairman and Member of the Nomination Committee

李國寶爵士

GBM, GBS, OBE, JP, MA Cantab. (Economics & Law), Hon. LLD (Cantab), Hon. DSc. (Imperial), Hon. LLD (Warwick), Hon. DBA (Edinburgh Napier), Hon. D.Hum.Litt. (Trinity, USA), Hon. LLD (Hong Kong), Hon. DSocSc (Lingnan), Hon. DLitt (Macquarie), Hon. DSocSc (CUHK), FCA, FCPA, FCPA (Aust.), FCIB, FHKIB, FBCS, CITP, Officier de l'Ordre de la Couronne, Grand Officer of the Order of the Star of Italian Solidarity, The Order of the Rising Sun, Gold Rays with Neck Ribbon, Commandeur dans l'Ordre National de la Légion d'Honneur 執行主席及提名委員會委員

Sir David, aged 87, joined the Bank in 1969. He was appointed a Director in 1977, Chief Executive in 1981, Deputy Chairman in 1995 and Chairman in 1997. On 1 July 2019, Sir David stepped down as Chief Executive and was re-designated as Executive Chairman of the Bank. Sir David is also the Chairman of BEA China and The Bank of East Asia Charitable Foundation Limited.

Sir David is an Independent Non-executive Director of The Hong Kong and China Gas Company Limited (listed in Hong Kong), The Hongkong and Shanghai Hotels, Limited (listed in Hong Kong) and San Miguel Brewery Hong Kong Limited (listed in Hong Kong). He was an Independent Non-executive Director of Vitasoy International Holdings Limited (listed in Hong Kong).

Sir David is a Member of the Council of the Treasury Markets Association. He is Founding Chairman of The Friends of Cambridge University in Hong Kong Limited, Chairman of the Advisory Board of The Salvation Army Hong Kong and Macau Territory, Chairman of the Executive Committee of St. James' Settlement and a Fellow of the Hong Kong Academy of Finance. He was a Member of the Executive Council of Hong Kong from 2005 to 2008 and the Legislative Council of Hong Kong from 1985 to 2012. He was appointed Vice Chairman of the Basic Law Drafting Committee of the HKSAR in 1985.

Sir David is the brother of Professor Arthur LI Kwok-cheung, the cousin of Mr Aubrey LI Kwok-sing and Mr Stephen Charles LI Kwok-sze, and the father of Mr Adrian David LI Man-kiu and Mr Brian David LI Man-bun.

李爵士，現年87歲，在1969年加入本行、1977年任董事、1981年任行政總裁、1995年任副主席、繼而於1997年獲委任為主席。於2019年7月1日，李爵士退任本行行政總裁一職，並調任為執行主席。李爵士亦是東亞中國及東亞銀行慈善基金有限公司的主席。

李爵士是香港中華煤氣有限公司（在香港上市）、香港上海大酒店有限公司（在香港上市）及香港生力啤酒廠有限公司（在香港上市）之獨立非執行董事。他曾出任維他奶國際集團有限公司（在香港上市）之獨立非執行董事。

李爵士是財資市場公會的議會成員。他是劍橋之友香港有限公司之創立主席、救世軍港澳地域顧問委員會主席、聖雅各福群會執行委員會主席及金融學院院士。他在2005年至2008年期間曾出任香港行政會議成員及在1985年至2012年期間曾出任香港立法會議員。他於1985年獲委任為香港特別行政區基本法起草委員會副主任。

李爵士是李國章教授之胞兄、李國星先生及李國仕先生之堂兄、李民橋先生及李民斌先生之父親。

東亞銀行有限公司2025年報
55
Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Professor Arthur LI Kwok-cheung

GBM, GBS, MA, MD, M.B.B.Chir (Cantab), DSc (Hon), DLitt (Hon), Hon DSc (Med), LLD (Hon), Hon Doc (Soka), Hon Doc (KNUA), FRCS (Eng & Edin), FRACS, Hon FACS, Hon FRCS (Glasg & I), Hon FRSM, Hon FPCS, Hon FCSHK, Hon FRCP (Lond), JP
Deputy Chairman, Non-executive Director, Member of the Nomination Committee and the Remuneration Committee

李國章教授

GBM, GBS, MA, MD, M.B.B.Chir (Cantab), DSc (Hon), DLitt (Hon), Hon DSc (Med), LLD (Hon), Hon Doc (Soka), Hon Doc (KNUA), FRCS (Eng & Edin), FRACS, Hon FACS, Hon FRCS (Glasg & I), Hon FRSM, Hon FPCS, Hon FCSHK, Hon FRCP (Lond), JP
副主席，非執行董事，提名委員會及薪酬委員會委員

Professor Li, aged 80, was a Director of the Bank (1995 – 2002) and was re-appointed a Director in 2008 and appointed a Deputy Chairman in 2009.

Professor Li is a Member of the Executive Council of the HKSAR (he was/has been a Member from 2002 to June 2007 and from July 2012 to present). He also serves as a Member of the Committee for the Basic Law of the HKSAR under the Standing Committee of the National People's Congress. Professor Li was a Member of the National Committee of the Chinese People's Political Consultative Conference (1998 – 2018).

Professor Li is an Independent Non-executive Director of Shangri-La Asia Limited (listed in Hong Kong) and a Non-executive Director of Greater Bay Airlines Company Limited.

Professor Li was the Secretary for Education and Manpower of the Government of the HKSAR (2002 – June 2007). Before these appointments, he was the Vice Chancellor of the Chinese University of Hong Kong (1996 – 2002) and was the Chairman of Department of Surgery and the Dean of Faculty of Medicine of the Chinese University of Hong Kong. He was also the Chairman of the Council of the University of Hong Kong.

Professor Li had held many important positions in various social service organisations, medical associations, and educational bodies, including the Education Commission, Committee on Science and Technology, the Hospital Authority, the Hong Kong Medical Council, the University Grants Committee, the College of Surgeons of Hong Kong, and the United Christian Medical Services Board. He was a Member of the Board of Directors of the Hong Kong Science and Technology Parks Corporation and the Hong Kong Applied Science and Technology Research Institute, and Vice President of the Association of University Presidents of China. He was a Hong Kong Affairs Adviser to China.

Professor Li is the brother of Dr the Hon. Sir David LI Kwok-po, the cousin of Mr Aubrey LI Kwok-sing and Mr Stephen Charles LI Kwok-sze, and the uncle of Mr Adrian David LI Man-kiu and Mr Brian David LI Man-bun.

李教授，現年80歲，曾任本行董事（1995年至2002年）及在2008年再獲委任為本行董事，並於2009年獲委任為副主席。

李教授是香港特別行政區行政會議成員（他曾在2002年至2007年6月期間及自2012年7月起至今出任此職）。他亦為全國人民代表大會常務委員會香港特別行政區基本法委員會委員。李教授曾是中國人民政治協商會議全國委員會委員（1998年至2018年）。

李教授現為香格里拉（亞洲）有限公司（在香港上市）之獨立非執行董事、及大灣區航空有限公司之非執行董事。

李教授曾任香港特別行政區教育統籌局局長（2002年至2007年6月）。在此之前，他亦曾出任香港中文大學校長（1996年至2002年），以及香港中文大學醫學院外科學系主任和醫學院院長。他亦曾出任香港大學校務委員會主席。

李教授曾於多個社會服務機構、醫務及教育組織擔任重要職位，其中包括教育統籌委員會、科技委員會、香港醫院管理局、香港醫務委員會、大學教育資助委員會、香港外科醫學院，以及基督教聯合醫院醫務協會董事會。他亦曾任香港科技園及香港應用科技研究有限公司董事，以及中國大學校長聯誼會副會長。他亦曾任港事顧問。

李教授是李國寶爵士之胞弟、李國星先生及李國仕先生之堂兄、李民橋先生及李民斌先生之叔父。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)

董事及高層管理人員的個人資料（續）

Dr Allan WONG Chi-yun

GBS, MBE, BSc, MSEE, Hon. DTech, JP

Deputy Chairman, Independent Non-executive Director, Chairman of the Nomination Committee, Member of the Audit Committee, the Remuneration Committee and the Risk Committee

黃子欣博士

GBS, MBE, BSc, MSEE, Hon. DTech, JP

副主席，獨立非執行董事，提名委員會主席，審核委員會、薪酬委員會及風險委員會委員

Dr Wong, aged 75, was appointed a Director in 1995 and a Deputy Chairman in 2009. He is the Chairman and Group Chief Executive Officer of VTech Holdings Limited (listed in Hong Kong). Dr Wong is an Independent Non-executive Director of China-Hongkong Photo Products Holdings Limited (listed in Hong Kong).

Dr Wong is a Member of the Chief Executive's Council of Advisers of the Government of the HKSAR.

Dr Wong holds a Bachelor of Science degree in Electrical Engineering from The University of Hong Kong, a Master of Science degree in Electrical and Computer Engineering from The University of Wisconsin, Madison and an Honorary Doctorate of Technology from The Hong Kong Polytechnic University.

黃博士，現年75歲，在1995年獲委任為本行董事，並於2009年獲委任為副主席。他是偉易達集團（在香港上市）主席兼集團行政總裁。黃博士為中港照相器材集團有限公司（在香港上市）之獨立非執行董事。

黃博士現為香港特別行政區政府特首顧問團成員。

黃博士持有香港大學電機工程系理學士學位、麥迪遜威斯康辛大學電機及電腦工程理學碩士學位及香港理工大學頒授榮譽科技博士學位。

東亞銀行有限公司2025年報
57
Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Aubrey LI Kwok-sing

ScB, MBA
Non-executive Director and Member of the Risk Committee

李國星先生

ScB, MBA
非執行董事及風險委員會委員

Mr Li, aged 76, was appointed a Director in 1995. He is Chairman of IAM Family Office Limited and Chairman of the Advisory Board of MCL Financial Group Limited, both Hong Kong based investment firms. Mr Li possesses extensive experience in the fields of investment banking, merchant banking and capital markets. He is also an Independent Non-executive Director of Kowloon Development Co. Ltd (listed in Hong Kong) and Pokfulam Development Company Limited (listed in Hong Kong). He was an Independent Non-executive Director of Café de Coral Holdings Limited (listed in Hong Kong).

Mr Li has an ScB in Civil Engineering from Brown University and a Master of Business Administration from Columbia University.

Mr Li is the cousin of Dr the Hon. Sir David LI Kwok-po, Professor Arthur LI Kwok-cheung and Mr Stephen Charles LI Kwok-sze, and the uncle of Mr Adrian David LI Man-kiu and Mr Brian David LI Man-bun.

李先生，現年76歲，在1995年獲委任為本行董事。他是星安家族辦公室有限公司主席及偉業金融集團有限公司顧問委員會之主席，兩者都是以香港為基地的投資公司。李先生於投資銀行、商人銀行及資本市場界具廣泛經驗。他又為九龍建業有限公司（在香港上市）及博富臨置業有限公司（在香港上市）之獨立非執行董事。他曾出任大家樂集團有限公司（在香港上市）之獨立非執行董事。

李先生持有布朗大學土木工程學學士學位，及哥倫比亞大學工商管理碩士學位。

李先生是李國寶爵士及李國章教授之堂弟、李國仕先生之堂兄、李民橋先生及李民斌先生之堂叔父。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)

董事及高層管理人員的個人資料（續）

Mr Stephen Charles LI Kwok-sze

BSc (Hons.), ACA

Non-executive Director

李國仕先生

BSc (Hons.), ACA

非執行董事

Mr Li, aged 66, was appointed a Director in 2006. He is a Member of the Institute of Chartered Accountants in England and Wales. Mr Li holds a Bachelor of Science (Hons.) Degree in Mathematics from King's College, University of London, UK. He has extensive experience in investment banking, having held senior capital markets positions with international investment banks in London and Hong Kong and board positions with international investment funds.

Mr Li is a member of the Executive Committee and the Honorary Treasurer of The Keswick Foundation.

Mr Li is the cousin of Dr the Hon. Sir David LI Kwok-po, Professor Arthur LI Kwok-cheung and Mr Aubrey LI Kwok-sing, and the uncle of Mr Adrian David LI Man-kiu and Mr Brian David LI Man-bun.

李先生，現年66歲，在2006年獲委任為本行董事。他是英國及威爾斯特許會計師公會會員。李先生持有英國倫敦大學King's College數學(榮譽)理學士學位。他在投資銀行方面擁有豐富經驗，並曾出任倫敦及香港國際投資銀行資本市場要職，以及國際投資基金的董事職務。

李先生現為凱瑟克基金的執行委員會成員及義務司庫。

李先生是李國寶爵士、李國章教授及李國星先生之堂弟、李民橋先生及李民斌先生之堂叔父。

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Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Adrian David LI Man-kiu

BBS, MA (Cantab), MBA, LPC, JP

Co-Chief Executive and Member of the Environmental, Social, and Governance Committee

李民橋先生

BBS, MA (Cantab), MBA, LPC, JP

聯席行政總裁及環境、社會及管治委員會委員

Mr Li, aged 52, first joined the Bank in 2000 as General Manager & Head of Corporate Banking Division. He was appointed Deputy Chief Executive in 2009, Executive Director in 2014 and Co-Chief Executive in 2019. He is responsible for overall management and control of the Bank Group with a particular focus on its Hong Kong business. He serves on the boards of several Bank Group members as Chairman or Member.

Mr Li is currently an Independent Non-executive Director of two listed companies under the Sino Group (Sino Land Company Limited (listed in Hong Kong) and Tsim Sha Tsui Properties Limited (listed in Hong Kong)). He previously served as an Independent Non-executive Director of China State Construction International Holdings Limited (listed in Hong Kong).

李先生，現年52歲，在2000年加入本行為總經理兼企業銀行處主管。他於2009年獲任命為副行政總裁，於2014年獲委任為執行董事，其後於2019年獲委任為聯席行政總裁，負責本集團之整體運作及管理，並專注領導香港業務發展。他同時亦出任本集團內多間公司董事會的主席或成員。

李先生現任信和集團旗下兩間上市公司（信和置業有限公司（在香港上市）及尖沙咀置業集團有限公司（在香港上市））及中遠海運港口有限公司（在香港上市）之獨立非執行董事。他曾出任中國建築國際集團有限公司（在香港上市）之獨立非執行董事。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Li is a Member of the Shanghai Committee of the Chinese People's Political Consultative Conference, a Non-official Member of the Shenzhen-Hong Kong Financial Co-operation Committee and a Counsellor of the Hong Kong United Youth Association. He is Chairman of The Chinese Banks' Association, Deputy Chairman of The Hong Kong Institute of Bankers' Executive Committee, an Alternate Director of the World Savings and Retail Banking Institute, and a Member of the MPF Industry Schemes Committee. He is a Board Member of The Community Chest of Hong Kong, a Member of the Advisory Board of The Salvation Army Hong Kong and Macau Territory, and a Trustee of The University of Hong Kong's occupational retirement schemes. Furthermore, he serves as a Member of the Election Committees responsible for electing the Chief Executive and Legislative Council Members of the HKSAR as well as deputies of the HKSAR to the 14th National People's Congress.

Mr Li holds a Master of Business Administration Degree from Kellogg School of Management, Northwestern University in the US, and a Master of Arts Degree and Bachelor of Arts Degree in Law from the University of Cambridge in Britain. He is a Member of The Law Society of England and Wales, as well as that of Hong Kong. He is also a Member of the Hong Kong Academy of Finance and has been conferred as an Honorary Certified Banker by The Hong Kong Institute of Bankers. Mr Li was awarded the Bronze Bauhinia Star by the Government of the HKSAR in recognition of his contributions to the community.

Mr Li is the son of Dr the Hon. Sir David LI Kwok-po, the nephew of Professor Arthur LI Kwok-cheung, Mr Aubrey LI Kwok-sing and Mr Stephen Charles LI Kwok-sze, and the brother of Mr Brian David LI Man-bun.

李先生現為中國人民政治協商會議上海市委員會委員、深港金融合作委員會非官方委員及香港青年聯會參事。他是香港華商銀行公會主席、香港銀行學會理事會副主席、世界儲蓄與零售銀行協會的替任董事，以及香港強制性公積金行業計劃委員會委員。他同時擔任香港公益金董事、救世軍港澳地域顧問委員會成員，以及香港大學職業退休計劃受託人。此外，他為負責推選香港特別行政區行政長官及立法會議員之選舉委員會委員，及香港特別行政區第十四屆全國人民代表大會代表選舉會議成員。

李先生持有美國西北大學凱洛格管理學院工商管理碩士學位、英國劍橋大學法學院碩士及學士學位。他是英國律師會及香港律師會會員，亦是香港金融學院會員，更獲香港銀行學會頒授榮譽銀行專業會士名銜。李先生獲香港特別行政區政府頒授銅紫荊星章，以表揚其對社會的貢獻。

李先生是李國寶爵士之兒子、李國章教授之姪兒、李國星先生及李國仕先生之堂姪，以及李民斌先生之胞兄。

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61
Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Brian David LI Man-bun

BBS, JP, MA (Cantab), MBA, FCA

Co-Chief Executive and Member of the Environmental, Social, and Governance Committee

李民斌先生

BBS, JP, MA (Cantab), MBA, FCA

聯席行政總裁及環境、社會及管治委員會委員

Mr Li, aged 51, first joined the Bank Group in 2002. He was General Manager & Head of Wealth Management Division of the Bank from 2004 to 2009. He was appointed Deputy Chief Executive in 2009, Executive Director in 2014 and Co-Chief Executive in 2019. He is responsible for the overall management and control of the Bank Group with a particular focus on its Chinese Mainland and international businesses. He serves on the boards of several Bank Group members as Chairman or as a Member.

Mr Li is currently an Independent Non-executive Director of Towngas Smart Energy Company Limited (listed in Hong Kong), China Overseas Land & Investment Limited (listed in Hong Kong) and Guangdong Investment Limited (listed in Hong Kong). He was an Independent Non-executive Director of Shenzhen Investment Holdings Bay Area Development Company Limited (listed in Hong Kong).

Mr Li holds a number of public and honorary positions, including being a Member of the National Committee of the Chinese People's Political Consultative Conference and a Vice Chairman of its Committee on Social and Legal Affairs, a Member of the Chief Executive's Council of Advisers of the Government of the HKSAR, a Board Member of Hong Kong-Shenzhen Innovation and Technology Park Limited, a Member of the Disaster Relief Fund Advisory Committee, and a Member of the Council of The University of Hong Kong.

Mr Li is a Fellow of the HKICPA and the Institute of Chartered Accountants in England and Wales. He is also a Member of the Hong Kong Academy of Finance, an Honorary Certified Banker of The Hong Kong Institute of Bankers and a Full Member of the Treasury Markets Association. He holds an MBA degree from Stanford University as well as a BA degree from the University of Cambridge.

Mr Li is the son of Dr the Hon. Sir David LI Kwok-po, the nephew of Professor Arthur LI Kwok-cheung, Mr Aubrey LI Kwok-sing and Mr Stephen Charles LI Kwok-sze, and the brother of Mr Adrian David LI Man-kiu.

李先生，現年51歲，2002年加入本集團，2004年至2009年期間出任本行總經理兼財富管理處主管。他在2009年獲任命為副行政總裁，於2014年獲委任為執行董事，其後於2019年出任聯席行政總裁，負責本集團之整體運作及管理，並主要領導中國內地及國際業務。他亦是本集團內若干公司董事會的主席或成員。

李先生現為港華智慧能源有限公司（在香港上市）、中國海外發展有限公司（在香港上市）及粵海投資有限公司（在香港上市）的獨立非執行董事。他曾出任深圳投控灣區發展有限公司（在香港上市）的獨立非執行董事。

李先生現擔任多項公職及榮譽職務，包括：中國人民政治協商會議全國委員會委員、社會和法制委員會副主任；香港特別行政區政府特首顧問團成員；港深創新及科技園有限公司董事會成員；賑災基金諮詢委員會委員；以及香港大學校務委員會委員。

李先生為香港會計師公會資深會員和英格蘭及威爾士特許會計師協會資深會員，他亦為香港金融學院會員、香港銀行學會榮譽銀行專業會士及財資市場公會專業會員。李先生持有美國斯坦福大學工商管理碩士學位，和英國劍橋大學文學學士學位。

李先生是李國寶爵士之兒子、李國章教授之姪兒、李國星先生及李國仕先生之堂姪，以及李民橋先生之胞弟。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Dr Daryl NG Win-kong

SBS, BA, MSc, DHL, Hon. DBA, JP

Non-executive Director and Member of the Risk Committee

黃永光博士

SBS, BA, MSc, DHL, Hon. DBA, JP

非執行董事及風險委員會委員

Dr Ng, aged 47, was appointed a Director in 2015. He is currently the Chairman and Executive Director of Sino Land Company Limited (listed in Hong Kong), Tsim Sha Tsui Properties Limited (listed in Hong Kong) and Sino Hotels (Holdings) Limited (listed in Hong Kong). He previously served as the Chairman, Non-independent & Non-executive Director of Yeo Hiap Seng Limited (listed in Singapore).

Dr Ng holds a Bachelor of Arts Degree in Economics, a Master Degree of Science in Real Estate Development from Columbia University in New York, an Honorary Doctor of Humane Letters Degree from Savannah College of Art and Design and an Honorary Doctor of Business Administration, honoris causa from Hong Kong Metropolitan University. He is also Honorary Fellow of The Hong Kong University of Science and Technology and Hong Kong Metropolitan University.

黃博士，47歲，於2015年獲委任為董事。他現時為信和置業有限公司（在香港上市）、尖沙咀置業集團有限公司（在香港上市）及信和酒店（集團）有限公司（在香港上市）之主席兼執行董事。他曾出任楊協成有限公司（在新加坡上市）之主席及非獨立非執行董事。

黃博士持有紐約哥倫比亞大學經濟學文學學士學位、房地產發展理學碩士學位、薩凡納藝術設計學院榮譽人文科學博士學位及香港都會大學榮譽工商管理博士學位。他亦為香港科技大學及香港都會大學榮譽大學院士。

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Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Dr Ng is a member of the Global Leadership Council of Columbia University in the City of New York and a member of the Standing Committee of the 14th Beijing Municipal Committee of the Chinese People's Political Consultative Conference. He is the President of Hong Kong United Youth Association, a Council Member of the Hong Kong Committee for UNICEF, a Council Member of The Hong Kong Management Association, a Governor of Our Hong Kong Foundation Limited, a Council Member of Hong Kong Chronicles Institute Limited, a Council Member of the Employers' Federation of Hong Kong, a Member of the Board of Hong Kong Science and Technology Parks Corporation, the Chairman of HKSTP Foundation Limited, the Chairman of Greater Bay Area Homeland Youth Community Foundation Limited, a member of the Council for Carbon Neutrality and Sustainable Development of the HKSAR Government, a member of the Culture Commission of the HKSAR Government, a member of the Advisory Council on the Environment of the HKSAR Government, a member of the Steering Committee of the Research, Academic and Industry Sectors One-plus (RAISE+) Scheme of Innovation and Technology Commission of the HKSAR Government, a Trustee of The University of Hong Kong's Occupational Retirement Schemes, a Member of the Court of the Hong Kong University of Science and Technology, a Vice-Chairman of Hong Kong Academy for Wealth Legacy of Financial Services Development Council, a member of NUS Medicine International Council at the Yong Loo Lin School of Medicine of National University of Singapore, a member of International Advisory Council of Singapore Management University, a Special Advisor to UNESCO Asia-Pacific Awards for Cultural Heritage Conservation, a Governor of China-United States Exchange Foundation (CUSEF), a member of the HKTDC Infrastructure Development Advisory Committee, a Director of The Real Estate Developers Association of Hong Kong, a Vice Patron of The Community Chest of Hong Kong and a Member of the Board of Hong Kong Palace Museum Limited.

Dr Ng was awarded the Jing Hua Award by the People's Government of Beijing Municipality and conferred the Insignia of Knight in the National Order of Merit (Chevalier de l'Ordre National du Mérite) by the Government of France.

黃博士是紐約哥倫比亞大學Global Leadership Council會員及第十四屆中國人民政治協商會議北京市委員會常務委員。他亦是香港青年聯會會長、聯合國兒童基金香港委員會委員、香港管理專業協會理事會委員、團結香港基金有限公司理事、香港地方志中心有限公司理事、香港僱主聯合會諮議會成員、香港科技園公司董事會成員、香港科技園基金有限公司主席、大灣區共同家園青年公益基金會有限公司主席、香港特別行政區政府碳中和及可持續發展委員會委員、香港特別行政區政府文化委員會成員、香港特別行政區政府環境諮詢委員會成員、香港特別行政區政府創新科技署產學研1+計劃督導委員會委員、香港大學職業退休計劃受託人、香港科技大學顧問委員會成員、香港金融發展局香港財富傳承學院副主席、新加坡國立大學楊潞齡醫學院NUS Medicine International Council成員、新加坡管理大學之International Advisory Council成員、聯合國教科文組織亞太區文化遺產保護獎特別顧問、中美交流基金會理事、香港貿易發展局基建發展服務諮詢委員會委員、香港地產建設商會董事、香港公益金名譽副會長及香港故宮文化博物館有限公司董事局成員。

黃博士獲北京市人民政府頒發京華獎及獲法國政府頒授國家榮譽騎士勳章(Chevalier de l'Ordre National du Mérite)。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Dr the Hon. Rita FAN HSU Lai-tai

GBM, GBS, DSocSc, JP

Independent Non-executive Director, Chairman of the Remuneration Committee and Member of the Nomination Committee

范徐麗泰博士

GBM, GBS, DSocSc, JP

獨立非執行董事，薪酬委員會主席及提名委員會委員

Dr Fan, aged 80, was appointed a Director in 2016. She was an Independent Non-executive Director of COSCO SHIPPING Ports Limited (listed in Hong Kong) and China Overseas Land & Investment Limited (listed in Hong Kong).

Dr Fan is one of Hong Kong's best-known public figures and has an outstanding track record of community service. Dr Fan was appointed to the Legislative Council from 1983 to 1992 and was a Member of the Executive Council from 1989 to 1992. She became the President of the Provisional Legislative Council in 1997, and has since been re-elected as the President of the First, Second and Third Legislative Council until 30 September 2008. Dr Fan served as President of the legislature of the HKSAR for 11 years.

In the lead-up to Hong Kong's reunification with China, Dr Fan played a valuable role as a Member of the Preliminary Working Committee for the Preparatory Committee for the HKSAR from 1993 to 1995 and of the Preparatory Committee for the HKSAR from 1995 to 1997. She was elected as a Hong Kong Deputy to the 9th, 10th, 11th, and 12th sessions of the National People's Congress ("NPC") during 1998 to 2018, and was concurrently a Member of the Standing Committee of the 11th and 12th sessions of the NPC from 2008 to 2018. Dr Fan is a Non-official Member of the Candidate Eligibility Review Committee of the HKSAR. She is also serving as a Member of Management Committee of the Endeavour Education Centre Limited, and a Member of the Supervisory Managing Organisation of the Nina and Teddy Wang Charitable Trust.

After graduating from St. Stephen's Girls' College, Dr Fan studied at the University of Hong Kong, and was awarded a Bachelor degree in Science and a Master degree in Social Science. She was awarded Honorary Doctorate degrees in Social Science by the University of Hong Kong, the City University of Hong Kong, the Hong Kong Polytechnic University, and the Education University of Hong Kong; and an Honorary Doctorate in Law from the China University of Political Science and Law. Her record of public service was acknowledged by the HKSAR Government through the award of the Gold Bauhinia Star in 1998 and Hong Kong's top award, the Grand Bauhinia Medal, in 2007.

范博士，現年80歲，於2016年獲委任為本行董事。她曾出任中遠海運港口有限公司（在香港上市）及中國海外發展有限公司（在香港上市）的獨立非執行董事。

范博士為本港知名人士，致力服務香港社會。1983年至1992年出任立法局議員，並於1989年至1992年兼任行政局成員。范博士於1997年當選臨時立法會主席，其後三度當選為立法會主席，其任期於2008年9月30日屆滿。范博士擔任香港特別行政區的立法機關主席共11年。

在香港回歸祖國的事務上，范博士擔當著重要角色。范博士於1993年至1995年出任香港特別行政區籌備委員會預備工作委員會委員，並於1995年至1997年出任香港特別行政區籌備委員會委員。此外，范博士於1998年至2018年期間當選為中華人民共和國第九屆至第十二屆全國人民代表大會香港區代表，並於2008年至2018年期間出任第十一屆和第十二屆全國人民代表大會常務委員會委員。范博士為香港特別行政區候選人資格審查委員會非官守成員。她亦是勵進教育中心有限公司理事會成員，以及龔如心王德輝慈善信託的管理機構成員。

從香港聖士提反女校畢業後，范博士在香港大學攻讀並取得理學士學位，其後取得社會科學碩士學位。范博士亦為香港大學、香港城市大學、香港理工大學及香港教育大學的榮譽社會科學博士，以及中國政法大學法學名譽博士。香港特別行政區政府更於1998年頒發金紫荊星章及於2007年頒發香港最高榮譽之大紫荊勳章，以表揚范博士對香港社會所作出之重大貢獻。

東亞銀行有限公司2025年報
65
Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Meocre LI Kwok-wing

BCom, CPA
Independent Non-executive Director, Chairman of the Audit Committee and Member of the Risk Committee

李國榮先生

BCom, CPA
獨立非執行董事，審核委員會主席及風險委員會委員

Mr Li, aged 70, was appointed a Director in 2016. He is the Chief Executive of Alpha Alliance Finance Holdings Limited.

Mr Li was the Managing Partner of Arthur Andersen, one of the major international accounting firms, taking charge of its Hong Kong and Chinese Mainland operations from September 1993 to February 1995. He was the Managing Director and Head of Corporate Finance of NatWest Securities Asia from March 1995 to March 1998. He was the Chief Executive of ICEA Finance Holdings Limited (from March 1998 to March 2002), an investment banking joint venture between The Industrial and Commercial Bank of China and the Bank, prior to the company's becoming a wholly-owned subsidiary of the Bank, which was subsequently renamed as Tung Shing Holdings Company Limited and disposed to SinoPac Securities (Cayman) Holdings Limited on 6 April 2016. He was an Independent Non-executive Director of BEA China (from May 2016 to July 2022).

Mr Li received a Bachelor of Commerce degree, with distinction, from University of Alberta, Canada. Upon graduation, he was awarded the Financial Executives Institute Silver Medal for "Highest Standing in Finance". He also earned a Postgraduate Management Diploma from the Harvard Business School, and is a member of the HKICPA.

李先生，現年70歲，於2016年獲委任為本行董事。現時為冠聯金融控股有限公司的行政總裁。

李先生曾是國際主要會計師行之一－安達信會計事務所－的主管合夥人（1993年9月至1995年2月），主管其香港及中國內地業務。他曾出任西敏證券亞洲有限公司的董事總經理兼企業融資總裁（1995年3月至1998年3月）。在工商東亞金融控股有限公司（「工商東亞」）成為本行的全資附屬公司之前，他曾經出任該公司的行政總裁（1998年3月至2002年3月）。工商東亞曾是中國工商銀行股份有限公司與本行的聯營公司。本行於2016年4月6日將該公司（更名為東盛控股有限公司）出售予永豐金證券（開曼）控股有限公司。他曾出任東亞中國之獨立非執行董事（2016年5月至2022年7月）。

李先生以優異成績獲加拿大阿爾伯塔大學(University of Alberta)商科學士學位，畢業時獲頒發財務管理高級銀獎。他持有哈佛商學院頒發的深造管理文憑，亦為香港會計師公會會員。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)

董事及高層管理人員的個人資料（續）

Dr the Hon. Henry TANG Ying-yen

GBM, GBS, JP

Independent Non-executive Director, Chairman of the Risk Committee, Member of the Audit

Committee, the Nomination Committee and the Remuneration Committee

唐英年博士

GBM, GBS, JP

獨立非執行董事，風險委員會主席，審核委員會、提名委員會及薪酬委員會委員

Dr Tang, aged 73, was appointed a Director in 2017. He was the Chief Secretary for Administration of the HKSAR Government from 2007 to 2011 and the Financial Secretary of the HKSAR Government from 2003 to 2007. He served as a member of the Executive Council of Hong Kong from 1997 to 2011 and was a member of the Legislative Council of Hong Kong from 1991 to 1998.

Dr Tang is a Standing Committee Member of the Chinese People's Political Consultative Conference and the Chairman of Shanghai Tang Junyuan Education Foundation.

Dr Tang received a Bachelor of Arts degree from the University of Michigan. In 1993, Dr Tang was named Global Leader for Tomorrow by the World Economic Forum. In 1989, he won the Young Industrialist of Hong Kong award.

Dr Tang is the Chairman of the Board of Supervisors of BEA China.

唐博士，現年73歲，於2017年獲委任為董事。他曾出任香港特別行政區政府政務司司長（2007年至2011年）及財政司司長（2003年至2007年）。他曾為香港行政會議成員（1997年至2011年）及香港立法會議員（1991年至1998年）。

唐博士是中國人民政治協商會議全國委員會常務委員及上海唐君遠教育基金會理事長。

唐博士獲密西根大學(University of Michigan)文學學士學位。他於1993年獲選為世界經濟論壇之「全球明日領袖」。在1989年，他榮獲「香港青年工業家」獎項。

唐博士為東亞中國之監事會主席。

東亞銀行有限公司2025年報
67

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Dr Delman LEE

BEng, DPhil

Independent Non-executive Director, Chairman of the Environmental, Social, and Governance Committee, Member of the Audit Committee, the Nomination Committee and the Risk Committee

李國本博士

BEng, DPhil

獨立非執行董事，環境、社會及管治委員會主席，審核委員會、提名委員會及風險委員會委員

Dr Lee, aged 58, was appointed a Director in 2017. He is currently the Vice Chairman of TAL Apparel Limited. He is also a Non-executive Director of Tradelink Electronic Commerce Limited (listed in Hong Kong).

Dr Lee is a Council Member of The Hong Kong Management Association. Dr Lee possesses extensive experience in information technology and management in global operations. He also has a strong background in research.

Dr Lee holds a doctorate from the University of Oxford and a Bachelor's degree in Electrical and Electronic Engineering from the Imperial College, London.

李博士，現年58歲，於2017年獲委任為董事。他現為聯業製衣有限公司的副主席。他亦是貿易通電子貿易有限公司（在香港上市）的非執行董事。

李博士為香港管理專業協會理事會成員。李博士在資訊科技與及環球營運管理方面具廣泛經驗，他亦擁有豐富的研究經驗。

李博士擁有牛津大學博士學位及倫敦帝國學院電機工程學士學位。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr William Junior Guilherme DOO

BBS, BA, MA (Oxon), JP
Independent Non-executive Director, Member of the Audit Committee, the Risk Committee and the Environmental, Social, and Governance Committee

杜家駒先生

BBS, BA, MA (Oxon), JP
獨立非執行董事，審核委員會、風險委員會及環境、社會及管治委員會委員

Mr Doo, aged 52, was appointed a Director in 2019. He is currently the Chief Executive Officer and Director of Fungseng Prosperity Holdings Limited, the Deputy Chief Executive Officer and Executive Director of FSE Holdings Limited, an Executive Director of FSE Lifestyle Services Limited (listed in Hong Kong), a Non-executive Director of CTF Services Limited (formerly known as NWS Holdings Limited) (listed in Hong Kong) and an Independent Director of Shengyi Technology Co., Ltd. (listed in Shanghai).

Mr Doo is a solicitor admitted in Hong Kong and is currently a non-practising solicitor in England and Wales. He had legal practice experience in one of the largest global law firms specialising in finance and corporate transactions. He is a Member of the National Committee of the Chinese People's Political Consultative Conference. He serves in different committees of the Government of the HKSAR, including a member of the Correctional Services Department Complaints Appeal Board, a member of the Election Committee, a member of the Corruption Prevention Advisory Committee of the Independent Commission Against Corruption and a member of the HKSAR Government Scholarship Fund Steering Committee.

Mr Doo graduated from University of Oxford with B.A. and M.A. degrees in Jurisprudence and he is elected as Foundation Fellow of Wadham College, University of Oxford and a member of Chancellor's Court of Benefactors, University of Oxford. He was appointed as Justice of the Peace, and was awarded the honour of Chevalier de l'Ordre National du Mérite by the President of the French Republic. Mr Doo was awarded the Bronze Bauhinia Star by the Government of the HKSAR.

杜先生，現年52歲，於2019年獲委任為董事。他現為豐盛企業集團有限公司行政總裁兼董事、豐盛創建控股有限公司副行政總裁兼執行董事、豐盛生活服務有限公司（在香港上市）之執行董事、周大福創建有限公司（前稱：新創建集團有限公司）（在香港上市）之非執行董事，以及廣東生益科技股份有限公司（在上海上市）之獨立董事。

杜先生取得香港律師資格，現為英格蘭及威爾斯的非執業律師。他曾在其中一家全球最大的律師事務所工作，擁有金融及企業交易法律實務經驗。他為中國人民政治協商會議全國委員會委員。他亦熱心參與香港特別行政區政府公職事務，包括懲教署投訴上訴委員會委員、選舉委員會成員、廉政公署防止貪污諮詢委員會成員及香港特別行政區政府獎學基金督導委員會成員。

杜先生於英國牛津大學法律系畢業並獲得學士學位及碩士研究生學位，並成為牛津大學華頓學院基金會院士及牛津大學校長恩德堂成員。他獲委任為香港太平紳士，並獲法國總統頒授「法國國家榮譽騎士勳章」。杜先生獲香港特別行政區政府頒授銅紫荊星章。

東亞銀行有限公司2025年報
69
Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Dr David MONG Tak-yeung

BScEE, DSocSc, DBA, The Order of the Rising Sun, Gold Rays with Neck Ribbon
Independent Non-executive Director, Member of the Nomination Committee, the Remuneration Committee and the Environmental, Social, and Governance Committee

蒙德揚博士

BScEE, DSocSc, DBA, 旭日中綬章(The Order of the Rising Sun, Gold Rays with Neck Ribbon)
獨立非執行董事，提名委員會、薪酬委員會及環境、社會及管治委員會委員

Dr Mong, aged 63, was appointed a Director in 2021. He is currently the Chairman and Chief Executive Officer of Shun Hing Group, which has been the exclusive regional representative of a famous brand of home appliances, Panasonic (formerly National), for many decades. He is the President of the Hong Kong & Kowloon Electrical Appliances Merchants Association Limited and the Chairman of Occupational Safety and Health Council.

Dr Mong obtained a Bachelor of Science in Electrical Engineering, University of California, Los Angeles and a Master of Business Administration, Santa Clara University, California. Dr Mong was conferred Doctoral Degrees of Social Sciences, honoris causa from the University of Hong Kong and Hong Kong Baptist University and Doctoral Degree of Business Administration, honoris causa from Hong Kong Polytechnic University. Dr Mong is an Honorary Fellow of the University of Hong Kong and the Chinese University of Hong Kong, as well as a Fellow of The Hong Kong Management Association. He was awarded the Order of the Rising Sun, Gold Rays with Neck Ribbon by the Government of Japan.

蒙博士，現年63歲，於2021年獲委任為董事。他現任信興集團主席兼行政總裁。信興集團數十年來一直是著名家用電器品牌樂聲牌(Panasonic，前為National)的獨家地區代理商。他是港九電器商聯會有限公司的會長，以及職業安全健康局的主席。

蒙博士獲加利福尼亞大學洛杉磯分校電機工程學學士學位和加利福尼亞聖塔克拉拉大學工商管理碩士學位。蒙博士分別獲香港大學及香港浸會大學頒授榮譽社會科學博士學位及香港理工大學頒授榮譽工商管理博士學位。蒙博士是香港大學和香港中文大學的名譽院士，以及香港管理專業協會的會士。他獲日本政府頒授旭日中綬章 (the Order of the Rising Sun, Gold Rays with Neck Ribbon)。

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Dr Francisco Javier SERRADO TREPAT

Non-executive Director and Member of the Nomination Committee

Francisco Javier SERRADO TREPAT博士

非執行董事及提名委員會委員

Dr Serrado, aged 67, was appointed a Director in 2021. He is currently the Deputy to the Chairman for Asian Affairs of Criteria Caixa, S.A., Sociedad Unipersonal$^{Note}$ ("Criteria"). He possesses extensive knowledge and skills and has more than 35 years of experience in banking and finance-related industries, including about 30 years of experience working in China. His major responsibilities include overseeing the operations (including establishment) of banking and finance entities of Criteria in China and other regions in Asia. Dr Serrado was the Asia Regional Manager of CaixaBank, S.A. (listed in Spain) since 2007 until February 2022.

Among other academic and professional qualifications, Dr Serrado holds a PhD degree in Economics from Columbia University; a PhD in Economics from the University of Philippines Diliman; and an MBA degree from The London School of Economics and Political Science. He was awarded the Cross of the Order of Civil Merit (2020) at the behest of His Majesty King Felipe VI of Spain in recognition for his achievements in economic cooperation, investment and trade between the PRC and Spain.

Serrado博士，現年67歲，於2021年獲委任為董事。他現任Criteria Caixa, S.A., Sociedad Unipersonal$^{註}$（「Criteria」）的亞洲事務副主席。他在銀行和金融相關行業擁有豐富的知識和技能，相關經驗超過35年，其中包括在中國工作約30年的經驗。他的職責主要包括監督Criteria在中國和亞洲其他地區的銀行和金融實體（包括設立）的運營。Serrado博士曾於2007年至2022年2月期間出任CaixaBank, S.A.（在西班牙上市）的亞洲區經理。

除其他學術及專業資格外，Serrado博士持有哥倫比亞大學(Columbia University)經濟學博士學位、菲律賓帝力曼大學(University of Philippines Diliman)經濟學博士學位，以及倫敦政治經濟學院(The London School of Economics and Political Science)的工商管理碩士學位。他獲西班牙國王費利佩六世頒授「公民功績勳章（2020年）」(the Cross of the Order of Civil Merit (2020))，以表彰他在中國與西班牙之間的經濟合作、投資和貿易方面取得的成就。

$^{Note}$ Criteria is 100% owned by Fundación Bancaria Caixa d'Estalvis i Pensions de Barcelona, "la Caixa" ("la Caixa"). Both Criteria and "la Caixa" are substantial shareholders of the Bank as defined under the Listing Rules and within the meaning of Part XV of the SFO, the details of which are disclosed in the "Interests of Substantial Shareholders and Other Persons" section of the Report of the Directors.

$^{註}$ Criteria為Fundación Bancaria Caixa d'Estalvis i Pensions de Barcelona, "la Caixa" (「la Caixa」)全資所擁有。根據《上市規則》及《證券及期貨條例》第XV部之定義，Criteria及"la Caixa"均為本行的主要股東，詳情在董事會報告書內「主要股東及其他人士的權益」項下披露。

東亞銀行有限公司2025年報
71

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Senior Management 高層管理人員

Mr Adrian David LI Man-kiu
BBS, MA (Cantab), MBA, LPC, JP
Co-Chief Executive
(Biographical details are set out on pages 59 and 60)

李民橋先生
BBS, MA (Cantab), MBA, LPC, JP
聯席行政總裁
（個人資料載列於第59及60頁）

Mr Brian David LI Man-bun
BBS, JP, MA (Cantab), MBA, FCA
Co-Chief Executive
(Biographical details are set out on page 61)

李民斌先生
BBS, JP, MA (Cantab), MBA, FCA
聯席行政總裁
（個人資料載列於第61頁）

The Bank of East Asia, Limited Annual Report 2025

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Samson Li Kai-cheong

FCCA, FCPA, FCG, HKFCG, HKSI
Deputy Chief Executive & Chief Investment Officer

李繼昌先生

FCCA, FCPA, FCG, HKFCG, HKSI
副行政總裁兼投資總監

Mr Li, aged 65, joined the Bank in 1987 as Chief Internal Auditor. He was promoted to his current position of Deputy Chief Executive & Chief Investment Officer in April 2009. Mr Li is primarily responsible for the Bank's investment activities and treasury operations. He is also a Director of various members of the Bank Group and a Member of various committees appointed by the Board.

Mr Li is a Fellow of the Association of Chartered Certified Accountants, the HKICPA, the Hong Kong Chartered Governance Institute and the Chartered Governance Institute. In addition, he is a Member of the Hong Kong Securities and Investment Institute. Mr Li holds a Professional Diploma in Accountancy from The Hong Kong Polytechnic University.

李先生，現年65歲，在1987年加入本行，出任總內部稽核，於2009年4月獲擢升為現職副行政總裁兼投資總監。李先生主要負責本行的投資活動及資金業務運作。他亦是本集團系內多間公司的董事，以及董事會轄下多個委員會之成員。

李先生為英國特許公認會計師公會、香港會計師公會、英國特許公司治理公會以及香港公司治理公會之資深會士。此外，他亦是香港證券及投資學會會員。李先生持有香港理工大學會計學專業文憑。

Mr TONG Hon-shing

BSc, ACIB, FCG, HKFCG, Fellow CB
Deputy Chief Executive & Chief Operating Officer

唐漢城先生

BSc, ACIB, FCG, HKFCG, Fellow CB
副行政總裁兼營運總監

Mr Tong, aged 66, joined the Bank in 1975. He was promoted to Assistant General Manager in 1995 and to General Manager in 2000. He was General Manager & Head of Personal Banking Division from 2001 to March 2009. He was further promoted to Deputy Chief Executive and Chief Operating Officer in April 2009. Mr Tong is primarily responsible for operations, technology, compliance, human resources, and corporate communications of the Bank. He is also a Director of various members of the Bank Group and a Member of various committees appointed by the Board. Mr Tong is a Fellow Certified Banker of The Hong Kong Institute of Bankers, a Fellow of The Hong Kong Chartered Governance Institute and The Chartered Governance Institute as well as an Associate of The Chartered Institute of Bankers. He holds a BSc from the University of Manchester.

唐先生，現年66歲，在1975年加入本行。於1995年獲擢升為助理總經理及2000年獲擢升為總經理，2001年至2009年3月期間出任總經理兼個人銀行處主管，並於2009年4月獲擢升為副行政總裁兼營運總監。唐先生主要負責本行的營運、信息科技、合規監管、人力資源，以及企業傳訊。他亦是本集團系內多間公司的董事及多個由董事會委任之委員會的委員。唐先生為香港銀行學會資深銀行專業會士，香港公司治理公會和英國特許公司治理公會資深會士，及英國特許銀行學會會士，並獲英國曼徹斯特大學理學士學位。

東亞銀行有限公司2025年報
73

Biographical Details of Directors and Senior Management (continued)
董事及高層管理人員的個人資料（續）

Mr Bi Ming-qiang
Deputy Chief Executive of the Group

畢明强先生
集團副行政總裁

Mr Bi, aged 55, joined the Bank in December 2024 as Deputy Chief Executive of the Group, primarily responsible for the Bank Group's wholly-owned subsidiary, BEA China. He is Executive Director and Chief Executive of BEA China.

Mr Bi has 28 years of professional experience in the banking industry. Prior to joining the Bank Group, Mr Bi held various senior management positions in financial institutions in the Chinese Mainland, Hong Kong and overseas. He holds Bachelor's degrees in Management Information System and Electronics & Computer Science from Tsinghua University; a Master's degree in Econometrics from Tsinghua University; and a Doctor of Philosophy degree in Finance from Renmin University of China.

畢先生，現年55歲，在2024年12月加入本行為集團副行政總裁，主要負責管理本集團的全資附屬公司東亞中國。他為東亞中國執行董事兼行長。

畢先生擁有28年銀行業的專業經驗。在加入本集團以前，畢先生曾在中國內地、香港及海外的金融機構擔任多個高層管理職位。他持有清華大學管理信息系統學士學位及電子與計算機技術學士學位、清華大學數量經濟學碩士學位，以及中國人民大學經濟學博士學位。

The Bank of East Asia, Limited Annual Report 2025

Corporate Information 公司資料

Special Advisors to the Board

Dr Isidro FAINÉ CASAS
Mr Masayuki OKU

Board

Executive Directors

Dr the Hon. Sir David LI Kwok-po
(Executive Chairman)
Mr Adrian David LI Man-kiu
(Co-Chief Executive)
Mr Brian David LI Man-bun
(Co-Chief Executive)

Non-executive Directors

Professor Arthur LI Kwok-cheung
(Deputy Chairman)
Mr Aubrey LI Kwok-sing
Mr Stephen Charles LI Kwok-sze
Dr Daryl NG Win-kong
Dr Francisco Javier SERRADO TREPAT

Independent Non-executive Directors

Dr Allan WONG Chi-yun
(Deputy Chairman)
Dr the Hon. Rita FAN HSU Lai-tai
Mr Meocre LI Kwok-wing
Dr the Hon. Henry TANG Ying-yen
Dr Delman LEE
Mr William Junior Guilherme DOO
Dr David MONG Tak-yeung

董事會特別顧問

范禮賢博士
奧正之先生

董事會

執行董事

李國寶爵士
(執行主席)
李民橋先生
(聯席行政總裁)
李民斌先生
(聯席行政總裁)

非執行董事

李國章教授
(副主席)
李國星先生
李國仕先生
黃永光博士
Francisco Javier SERRADO TREPAT博士

獨立非執行董事

黃子欣博士
(副主席)
范徐麗泰博士
李國榮先生
唐英年博士
李國本博士
杜家駒先生
蒙德揚博士

東亞銀行有限公司2025年報
Corporate Information (continued)
公司資料（續）

Board Committees

Audit Committee

Mr Meocre LI Kwok-wing (Chairman)
Dr Allan WONG Chi-yun
Dr the Hon. Henry TANG Ying-yen
Dr Delman LEE
Mr William Junior Guilherme DOO*

Nomination Committee

Dr Allan WONG Chi-yun (Chairman)
Dr the Hon. Sir David LI Kwok-po
Dr the Hon. Henry TANG Ying-yen
Dr the Hon. Rita FAN HSU Lai-tai
Dr Delman LEE
Dr Francisco Javier SERRADO TREPAT
Professor Arthur LI Kwok-cheung
Dr David MONG Tak-yeung*

Remuneration Committee

Dr the Hon. Rita FAN HSU Lai-tai (Chairman)
Dr Allan WONG Chi-yun
Dr the Hon. Henry TANG Ying-yen
Professor Arthur LI Kwok-cheung
Dr David MONG Tak-yeung

Risk Committee

Dr the Hon. Henry TANG Ying-yen (Chairman)
Dr Allan WONG Chi-yun
Mr Aubrey LI Kwok-sing
Dr Daryl NG Win-kong
Mr Meocre LI Kwok-wing
Dr Delman LEE
Mr William Junior Guilherme DOO*

Environmental, Social, and Governance Committee

Dr Delman LEE (Chairman)
Mr Adrian David LI Man-kiu
Mr Brian David LI Man-bun
Mr William Junior Guilherme DOO
Dr David MONG Tak-yeung*

董事會轄下委員會

審核委員會

李國榮先生 (主席)
黃子欣博士
唐英年博士
李國本博士
杜家駒先生*

提名委員會

黃子欣博士 (主席)
李國寶爵士
唐英年博士
范徐麗泰博士
李國本博士
Francisco Javier SERRADO TREPAT博士
李國章教授
蒙德揚博士*

薪酬委員會

范徐麗泰博士 (主席)
黃子欣博士
唐英年博士
李國章教授
蒙德揚博士

風險委員會

唐英年博士 (主席)
黃子欣博士
李國星先生
黃永光博士
李國榮先生
李國本博士
杜家駒先生*

環境、社會及管治委員會

李國本博士 (主席)
李民橋先生
李民斌先生
杜家駒先生
蒙德揚博士*

• Independent Non-executive Director
• 獨立非執行董事

The Bank of East Asia, Limited Annual Report 2025

Corporate Information (continued)

公司資料（續）

Executive Chairman

Dr the Hon. Sir David LI Kwok-po

GBM, GBS, OBE, JP, MA Cantab. (Economics & Law), Hon. LLD (Cantab), Hon. DSc. (Imperial), Hon. LLD (Warwick), Hon. DBA (Edinburgh Napier), Hon. D.Hum.Litt. (Trinity, USA), Hon. LLD (Hong Kong), Hon. DSocSc (Lingnan), Hon. DLitt (Macquarie), Hon. DSocSc (CUHK), FCA, FCPA, FCPA (Aust.), FCIB, FHKIB, FBCS, CITP, Officier de l'Ordre de la Couronne, Grand Officer of the Order of the Star of Italian Solidarity, The Order of the Rising Sun, Gold Rays with Neck Ribbon, Commandeur dans l'Ordre National de la Légion d'Honneur

Senior Advisor

Mr CHAN Tze-ching

BBS, JP

Senior Management

Co-Chief Executives

Mr Adrian David LI Man-kiu

BBS, MA (Cantab), MBA, LPC, JP

Mr Brian David LI Man-bun

BBS, JP, MA (Cantab), MBA, FCA

Deputy Chief Executive & Chief Investment Officer

Mr Samson LI Kai-cheong

FCCA, FCPA, FCG, HKFCG, HKSI

Deputy Chief Executive & Chief Operating Officer

Mr TONG Hon-shing

BSc, ACIB, FCG, HKFCG, Fellow CB

Deputy Chief Executive of the Group and Executive Director & Chief Executive of BEA China

Mr BI Ming-qiang

Company Secretary

Mr Alson LAW Chun-tak

FCCA, FCPA, FCG, HKFCG

Auditor

KPMG

Certified Public Accountants

Public Interest Entity Auditor registered in accordance with the

Accounting and Financial Reporting Council Ordinance

執行主席

李國寶爵士

GBM, GBS, OBE, JP, MA Cantab. (Economics & Law), Hon. LLD (Cantab), Hon. DSc. (Imperial), Hon. LLD (Warwick), Hon. DBA (Edinburgh Napier), Hon. D.Hum.Litt. (Trinity, USA), Hon. LLD (Hong Kong), Hon. DSocSc (Lingnan), Hon. DLitt (Macquarie), Hon. DSocSc (CUHK), FCA, FCPA, FCPA (Aust.), FCIB, FHKIB, FBCS, CITP, Officier de l'Ordre de la Couronne, Grand Officer of the Order of the Star of Italian Solidarity, The Order of the Rising Sun, Gold Rays with Neck Ribbon, Commandeur dans l'Ordre National de la Légion d'Honneur

高級顧問

陳子政先生

BBS, JP

高層管理人員

聯席行政總裁

李民橋先生

BBS, MA (Cantab), MBA, LPC, JP

李民斌先生

BBS, JP, MA (Cantab), MBA, FCA

副行政總裁兼投資總監

李繼昌先生

FCCA, FCPA, FCG, HKFCG, HKSI

副行政總裁兼營運總監

唐漢城先生

BSc, ACIB, FCG, HKFCG, Fellow CB

集團副行政總裁及東亞中國執行董事兼行長

畢明强先生

公司秘書

羅春德先生

FCCA, FCPA, FCG, HKFCG

核數師

畢馬威會計師事務所

執業會計師

於《會計及財務匯報局條例》下的

註冊公眾利益實體核數師

東亞銀行有限公司2025年報
Corporate Information (continued)
公司資料（續）

Executive Chairman and Senior Management

執行主席及高層管理人員

1. Dr the Hon. Sir David LI Kwok-po
   李國寶爵士
2. Mr Adrian David LI Man-kiu
   李民橋先生
3. Mr Brian David LI Man-bun
   李民斌先生
4. Mr Samson LI Kai-cheong
   李繼昌先生
5. Mr TONG Hon-shing
   唐漢城先生
6. Mr BI Ming-qiang
   畢明强先生

The Bank of East Asia, Limited Annual Report 2025

List of Outlets

網絡一覽

1 Head Office - Hong Kong 香港 - 總行

Greater China (ex-Hong Kong) 大中華地區 (香港除外)

Overseas 海外

東亞銀行有限公司2025年報
List of Outlets (continued)
網絡一覽（續）

Hong Kong Branch Network 香港分行網絡

S With SupremeGold Centre
設有顯卓理財中心

B With Business Centre
設有商務理財中心

With i-Financial Centre
設有i-理財中心

P With SupremeGold Private Centre
設有顯卓私人理財中心

Financial Centres 理財中心

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report

The Group is committed to maintaining high standards of corporate governance and considers such commitment essential in balancing the interests of shareholders, customers, employees and other relevant stakeholders; and in upholding accountability and transparency.

The Bank has in place a Corporate Governance Framework which identifies all the key participants of the Group and their roles in the application of effective governance policies and processes. A Corporate Governance Policy has also been established to direct and guide the business conducts and affairs of the Group.

This report highlights key corporate governance practices and activities of the Group during the year ended 31 December 2025.

Governance Overview

Board Features

• Roles of Chairman and Chief Executive are separate
• 7 out of 15 Directors are INEDs, representing an INED ratio of 47%
• Credible and influential INEDs
• Competent Board consisting of Directors with diverse expertise and experience

Board Practices and Activities at a Glance

• 6 Board and 12 Board Committee meetings in 2025
• 98% attendance rate of Board meetings
• Sound induction and continuous development training programmes with 69 training activities arranged for Directors
• Review of Strategic Plan and Risk Appetite
• Annual review of Corporate Governance Framework
• Annual review of Management Succession Plan
• Annual evaluation of the Board
• Annual review of time commitment, contributions to the Board and potential conflict of interest of Directors and Co-Chief Executives
• Quarterly review of the Bank Culture Dashboard
• Review of the ESG Report

Corporate Governance Practices

During the year ended 31 December 2025, the Bank has complied with all code provisions set out in the CG Code.

The Bank has also followed the modules on CG-1, CG-5, Guidance on Empowerment of INEDs, and the circular on Bank Culture Reform issued by the HKMA. In supporting prudent risk management and upholding high ethical standards in the banking industry, the Bank has published, among others, the Anti-Bribery and Corruption Statement; the Slavery and Human Trafficking Statement; the Whistleblowing Policy; the Statement on Anti-Money Laundering and Counter-Financing of Terrorism and the Human Rights Policy on the website of the Bank.

The Bank has established its own code of securities transactions to be observed by Directors and Chief Executive, i.e. Policy on Insider Dealing – Directors and Chief Executive (the "Bank's Policy") on terms no less exacting than the required standard set out in Appendix C3 – Model Code for Securities Transactions by Directors of Listed Issuers ("Model Code") of the Listing Rules. Following specific enquiries by the Bank, all Directors confirmed that they had complied with the required standard set out in the Model Code and the Bank's Policy throughout the year ended 31 December 2025.

Moreover, the Bank has established a Policy on Insider Dealing – Group Personnel to be observed by the employees of the Bank or directors or employees of the Bank's subsidiaries in respect of their dealings in the securities of the Bank.

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企業管治報告

本集團致力維持高水平的企業管治標準，並認為此承諾對於平衡股東、客戶、員工及其他相關持份者的利益，以及保持問責性及透明度至為重要。

本行已制定企業管治架構以確認集團內所有企業管治的主要人士，以及他們在應用有效企業管治政策和程序方面的角色。本行並制定一套企業管治政策，為本集團的商業行為及事務提供指引。

本報告重點介紹本集團在截至2025年12月31日止年度內的主要企業管治實務和活動。

管治總覽

企業管治實務

在截至2025年12月31日止年度之期間內，本行已一直遵守《企業管治守則》內所載的全部守則條文。

本行亦已遵循金管局頒布的CG-1、CG-5、提升獨立非執行董事的專業能力指引及銀行企業文化改革通告內各項要求。為支持審慎的風險管理及恪守銀行業的高道德標準，本行已在網站刊登（其中包括）反賄賂及貪污聲明、奴役和人口販賣聲明、舉報政策、打擊洗錢及恐怖分子資金籌集政策聲明以及人權政策。

本行已自行訂立一套不比《上市規則》附錄C3「上市發行人董事進行證券交易的標準守則」（「標準守則」）所訂標準寬鬆的董事及行政總裁證券交易政策，即內幕交易政策－董事及行政總裁（「本行政策」）。經本行作出特定查詢後，所有董事已確認彼等於截至2025年12月31日止年度內，均已一直遵守標準守則及本行政策中所要求的標準。

此外，本行亦已訂立一份內幕交易政策－集團人士，以供本行僱員或本行附屬公司的董事或僱員遵照規定買賣本行證券。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

BEA's Culture

The Bank strives to foster a positive working culture in which our people are inspired to do their best for BEA, our customers, and our community. Central to our success is a set of business principles and ethics that defines our vision, mission and values.

Our Bank Culture Work Group ("BCWG") monitors and evaluates bank culture status and devises enhancement initiatives for each division. The BCWG aims to foster a sound Bank-wide culture by promoting BEA's core values and developing strategic initiatives in accordance with HKMA's three pillars of governance, incentive systems, and assessment and feedback mechanisms. The BCWG holds quarterly meetings to review action plans and ensure that initiatives support risk management and internal controls to effectively promote the desired culture. The BCWG is overseen by the Bank's Executive Committee and is chaired by the Group Head of People & Sustainability.

The Bank's Culture Dashboard is a key tool used by the BCWG to monitor and evaluate Bank-wide performance on a quarterly basis. Through the dashboard, we collect employee feedback alongside other key bank culture indicators including customer complaints and compliments, and customer satisfaction level. All the data gathered from the Culture Dashboard is used to devise enhancement initiatives that effectively promote our desired culture. We report the Culture Dashboard results to the Bank's Remuneration Committee quarterly.

Another invaluable tool we use to track and improve our performance is the annual Bank-wide employee survey. Through this survey we are able to gauge BEA employee experience and perceptions on our core values. Feedback is shared with respective divisions to develop related action plans to enhance the work environment and bank culture. If our employees do have concerns, we encourage them to raise them through our Staff Grievance Procedure or our Whistleblowing Policy and Procedure. All complaints are handled in confidence and employees can voice their concerns without fear of retaliation.

Since 2019, members of Senior Management have led interactive town hall meetings to encourage open communication. These town halls provide updates on business highlights, key focus areas, transformation initiatives, sharing of employee survey results and other relevant topics. The town hall meetings are well received by employees, who treasure the opportunity to have a genuine dialogue with our Senior Management and to share thoughts and ideas for the betterment of the Bank.

Our Vision

To be the trusted and preferred banking partner in Greater China and beyond.

Our Mission

To ensure every customer experience is positive. We achieve this by providing best in class financial products and services.

Our Core Values

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企業管治報告（續）

東亞銀行的文化

本行致力營造積極的工作文化，鼓勵員工為東亞銀行、我們的客戶和我們的社區作出貢獻。我們成功的核心是一套商業原則和道德規範，它們定義了我們的願景、使命和價值觀。

我們的「銀行文化工作小組」監控和評估本行文化狀況，並為各分處制訂完善計劃。工作小組旨在推廣東亞銀行的核心價值觀和根據金管局提倡的三大支柱－管治、獎勵制度以及評估和意見反映機制－來制定文化相關的策略性措施，從而在全行範圍內營造良好的文化。工作小組舉行季度會議，檢視行動計劃並確保相關舉措支持風險管理和內部監控，以有效促進理想的文化。工作小組由本行執行委員會監督，並由集團人事及可持續發展處主管擔任主席。

「文化指標儀表板」是銀行文化工作小組用於季度監測和評估本行文化表現的關鍵工具。儀表板綜合員工意見以及其他關鍵銀行文化指標，包括客戶投訴和表揚以及客戶滿意水平。從儀表板收集的數據均用於制訂文化相關的工作，以有效地推廣本行的文化。我們每季度向本行薪酬委員會匯報文化指標儀表板結果。

年度全行員工意見調查是我們監察和完善員工工作體驗的另一重要工具。通過這項調查，我們能夠收集員工的工作體驗意見和對本行核心價值的看法。我們會將員工的反饋與各部門分享，制定相關的行動計劃以改善工作環境和銀行文化。如員工對日常工作有意見，我們鼓勵他們通過員工申訴程序或舉報政策與程序提出。所有投訴均會以保密方式處理，員工可以在無須顧慮遭到不良後果的情況下提出關注。

自2019年以來，高層管理人員會帶領互動分享會，以鼓勵進行公開交流。這些分享會提供相關業務亮點、重點關注領域、轉型計劃、員工意見調查結果和其他業務的最新信息。分享會深受好評，員工珍惜與高層管理人員進行真誠對話及為銀行提出改善建議和意見的機會。

願景

成為大中華及其他地區客戶信任及首選的銀行夥伴。

使命

提供出類拔萃的金融產品及服務，務求令每位客戶時刻享有稱心的服務體驗。

核心價值

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

A. Board of Directors

Board Structure and Delegation

The Bank is headed by an effective Board which assumes responsibility for leadership and control of the Bank. The Bank currently has 6 Board Committees with defined terms of reference of respective Committees. A summary of their key responsibilities is shown below:

東亞銀行有限公司2025年報
企業管治報告（續）

A. 董事會

董事會架構及授權

本行以一個行之有效的董事會為首。董事會負有領導及監控本行的責任。本行現有6個董事會轄下委員會，各委員會均已訂立明確職權範圍。以下是每個委員會的主要職責摘要：

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The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Board Composition

The Board currently has 15 Directors, including 3 EDs, 5 NEDs and 7 INEDs. 47% of the Directors are INEDs.

The length of tenure and current period of appointment of each Director are set out below:

• Dr Allan Wong was designated as an INED with effect from 6 October 1999. His length of tenure as an INED is approximately 26 years.

The majority of NEDs and INEDs ensure the independence and objectivity of the decisions of the Board, as well as the thoroughness and impartiality of the Board's oversight of the Bank Group's affairs. They bring a wide range of professional expertise as well as business and financial experience to the Board.

An updated list of Directors, identifying their roles and functions at the Bank, is available on the websites of HKEX and the Bank. The compositions of the Board and Board Committees are shown on pages 74 and 75 under the Corporate Information. The biographical details of Directors are shown from pages 54 to 70 under the Biographical Details of Directors and Senior Management and also published on the Bank's website.

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董事會組成

本行董事會現有董事15人，包括3位執行董事、5位非執行董事及7位獨立非執行董事。47%的董事為獨立非執行董事。

各董事的任期及當前委任期間如下：

| 董事 | 董事的任期
(年) | 當前委任期間 |
| --- | --- | --- |
| 執行董事： | | |
| 李國寶（執行主席） | 49 | 2025年5月9日至2028股東周年常會 |
| 李民橋（聯席行政總裁） | 11 | 2024年5月10日至2027股東周年常會 |
| 李民斌（聯席行政總裁） | 11 | 2024年5月10日至2027股東周年常會 |
| 非執行董事： | | |
| 李國章（副主席） | 18 | 2023年5月11日至2026股東周年常會 |
| 李國星 | 31 | 2025年5月9日至2028股東周年常會 |
| 李國仕 | 19 | 2025年5月9日至2028股東周年常會 |
| 黃永光 | 10 | 2025年5月9日至2028股東周年常會 |
| Francisco Javier SERRADO TREPAT | 5 | 2024年5月10日至2027股東周年常會 |
| 獨立非執行董事： | | |
| 黃子欣（副主席） | 31* | 2025年5月9日至2028股東周年常會 |
| 范徐麗泰 | 9 | 2025年5月9日至2028股東周年常會 |
| 李國榮 | 9 | 2023年5月11日至2026股東周年常會 |
| 唐英年 | 8 | 2023年5月11日至2026股東周年常會 |
| 李國本 | 8 | 2023年5月11日至2026股東周年常會 |
| 杜家駒 | 6 | 2023年5月11日至2026股東周年常會 |
| 蒙德揚 | 5 | 2024年5月10日至2027股東周年常會 |

• 黃子欣博士於1999年10月6日起獲委任為獨立非執行董事，其獨立非執行董事任期約為26年。

董事會以非執行董事及獨立非執行董事佔大多數，確保能作出獨立客觀之決策，並能全面及不偏不倚地監控本集團業務。他們為董事會帶來廣泛的專業知識及業務和財務經驗。

本行最新的董事會成員名單（當中訂明其在本行的角色和職能）已登載於香港交易所及本行網站。董事會及董事會轄下委員會的成員名單刊載於第74及75頁「公司資料」內。各董事的個人資料已刊載於第54至70頁「董事及高層管理人員的個人資料」項下，並刊載於本行網站內。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Executive Chairman and Co-Chief Executives

Separation of the roles of the Chairman and Chief Executive enhances accountability and responsibility of each position as well as ensures a balance of power and authority. The roles and responsibilities of the Executive Chairman and Co-Chief Executives are clearly set out in their respective job mandates.

Key Responsibilities

Dr the Hon. Sir David Li Kwok-po (Executive Chairman)

• Provides leadership to the Board
• Manages relationships with stakeholders
• Ensures the Board's overall effectiveness
• Ensures all Directors receive, in a timely manner, adequate information to enable them to make informed decisions
• Encourages all Directors to make full and active contributions to the Board's affairs
• Leads the Board to act in the best interests of the Bank and its shareholders as a whole

Co-Chief Executives

| Mr Adrian David Li Man-kiu
• Mainly focuses on the Bank Group's Hong Kong business | Mr Brian David Li Man-bun
• Mainly focuses on the Bank Group's Chinese Mainland and international businesses |
| --- | --- |
| • Lead day-to-day management of the Bank Group
• Set strategic direction and vision and facilitate sustainable development of the Group
• Review key risk issues, major branding and marketing campaigns, human resources situation and financial performance of the Group | |

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企業管治報告（續）

執行主席及聯席行政總裁

主席與行政總裁角色的區分加強該兩個職位的問責性及責任承擔，以及確保權力和授權的平衡。執行主席及聯席行政總裁各自的角色與職責已清楚訂明在其職責範圍文件內。

主要職責

| 李國賢爵士（執行主席） |
| --- |
| · 領導董事會 |
| · 處理本行與持份者關係 |
| · 負責董事會整體的有效運作 |
| · 確保所有董事適時收到充分的資訊，使其能在掌握有關資料的情況下作出決定 |
| · 鼓勵所有董事全力積極投入董事會事務 |
| · 領導董事會行事符合本行及其股東整體最佳利益 |
| 聯席行政總裁 | |
| --- | --- |
| 李民橋先生
· 專責管理本集團的香港業務 | 李民斌先生
· 專責管理本集團的中國內地及國際業務 |
| · 領導集團業務日常營運管理
· 設定本集團的策略方向與願景並促進本集團持續發展
· 檢討本集團的主要風險事項、主要品牌及推廣活動、人力資源情況及財務表現 | |

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Appointments and Re-election of Directors

The Bank uses a formal, considered and transparent procedure for the appointment of new Directors and has adopted Procedures for Nomination of Directors (by the Board of Directors and by Shareholders respectively), which set out the procedures for the NC to evaluate a proposed candidate to be nominated to the Board for appointment as a Director of the Bank (as summarised below) or for the shareholders of the Bank to make nomination for election as a Director of the Bank. The Procedures for Nomination of Directors by Shareholders is available on the website of the Bank.

For considering the suitability of the proposed candidate for appointment as Director of the Bank, the NC shall perform a "fit and proper" assessment taking into account, inter alia, the proposed candidate's accomplishment, experience and expertise in the banking, financial, commercial, professional service and/or public sector, reputation for integrity and character, professional and education background, ability to commit sufficient time, attention and effort to discharge his/her responsibilities and properly manage potential conflict of interest, and other relevant factors with regard to the Diversity Policy as determined by the Board from time to time, pursuant to the requirements of relevant rules and regulations. Where applicable, the proposed candidate will also be requested to provide his/her consent for the Bank to conduct reference check for conduct-related information ("MRC information") relating to his/her employment in any authorised institutions during the applicable period as required under the Mandatory Reference Checking Scheme (MRC Scheme) implemented by the HKMA.

A candidate who will be appointed as an INED should also meet the independence criteria set out in the Listing Rules and the requirements of the Guidance on Empowerment of INEDs.

Upon recommendation from the NC, the proposed appointment will be reviewed and, if thought fit, approved by the Board. According to the requirement of the Banking Ordinance, prior approval from the HKMA will also be obtained for appointment of Directors.

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委任及重選董事

本行按正式制訂、經審慎考慮並具透明度的程序委任新董事，並採納提名董事的程序（分別由董事會及股東提名）。該程序列明了提名委員會評估候選人的程序（概述如下），以提名予董事會委任其為本行董事，或由本行股東提名候選人以推選為本行董事。股東提名董事的程序已登載於本行網站內。

在考慮候選人是否適合擔任本行董事時，提名委員會應進行「適當人選」的評估，當中會考慮候選人在銀行、金融、商業、專業服務及／或公營機構領域的成就、經驗及專業知識、誠信和品格信譽、專業和教育背景、能否投入足夠的時間、關注及努力以履行其職責和妥善管理潛在利益衝突，以及董事會根據相關規則和規例要求不時確立的多元化政策下的其他相關因素。在適用的情況下，候選人亦將被要求同意本行根據金管局實施的強制性背景查核計劃（「MRC計劃」），對其於規定的適用期間內在任何認可機構受僱時的相關行為資訊（「MRC資訊」）進行背景調查。

如候選人將獲委任為獨立非執行董事，亦須符合《上市規則》所列的獨立性準則，以及提升獨立非執行董事的專業能力指引的規定。

根據提名委員會之建議，董事會將審議及酌情批准有關委任建議。根據《銀行業條例》規定，委任董事須取得金管局的預先批准。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

A formal letter of appointment, setting out the terms and conditions of the appointment, and including the Director's scope of duties and obligations, is provided to every new Director of the Bank and will be updated whenever there are changes to the Director's role and responsibilities.

All new Directors appointed by the Board are subject to re-election by shareholders of the Bank at the first AGM after their appointments have become effective. Pursuant to the Articles of Association, Directors (including NEDs and INEDs) are appointed for a term expiring at the conclusion of the AGM held in the third year following the year of his/her appointment or re-election and on expiration of his/her term he/she shall be deemed a retiring Director and eligible for re-election.

The NC conducts annual review of the independence of INEDs before confirming their independence status to the Board.

Diversity Policy

The Board has adopted a Board Succession and Diversity Policy which defines succession planning and diversity of the Board. Board appointments are based on merit and candidates are considered against objective criteria, having due regard to the benefits of diversity on the Board, including but not limited to independence, gender, age, cultural and educational background, ethnicity, professional experience, skills, knowledge and length of service.

The Board consists of a diverse mix of Board members in terms of age, gender, tenure of office and ethnicity. The NC regularly reviews the structure, size, composition and diversity of the Board and considered that the Board has a balance of skills, experience and diversity that is appropriate to the requirements of the Bank's business.

During the year, the Board, through endorsement by the NC, reviewed the structure, size and composition (including various aspects for diversity) of the Board and the Bank's Diversity Policy to ensure the Board composition contributes to the Board's efficiency and effectiveness as well as complies with the Listing Rules with an appropriate mix of skills, experience and diversity that are relevant to the Bank Group's strategy, governance and business needs. The implementation of the Bank's Diversity Policy during the year 2025 was considered effective.

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本行所有新委任的董事均獲發一份正式委任函，載列委任條款及條件，並包括董事的職務及職責範圍，並會因應其角色和職責其後的變更而更新。

所有由董事會委任的新董事須於其委任生效後的首個股東周年常會由本行股東重選。根據組織章程細則，董事（包括非執行董事及獨立非執行董事）於其獲委任或重選當年後的第3年舉行的股東周年常會結束時屆滿。而於其任期屆滿時，其將被視為一位卸任董事並有資格獲重選連任。

提名委員會就獨立非執行董事的獨立性進行年度檢討，並向董事會確認其獨立性。

多元化政策

董事會已採納一份董事會繼任及多元化政策，訂定董事會成員繼任及多元化計劃。董事會委任成員採取用人唯才原則，並考慮董事會組成多元性（包括但不限於獨立性、性別、年齡、文化及教育背景、種族、專業經驗、技能、知識及服務年資）的裨益，按客觀因素評估候選人。

董事會由具備多元化背景（包括年齡、性別、任期和種族各方面）的董事會成員組成。提名委員會定期檢視董事會的結構、規模、組成和多元性，並認為董事會具有均衡並切合本行業務需要的技能、經驗及多元性。

年內，經提名委員會審議，董事會檢討了董事會的架構、規模及組成（包括多元化的各項元素），以及本行的多元化政策，以確保董事會之組成具備符合本集團策略、治理及業務需要的適當技能、經驗和多元性，以促進董事會的效率和效能，並遵守《上市規則》的要求。董事會認為本行在2025年有效實施多元化政策。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

An analysis of the current Board composition and skill matrix is set out below:

Board composition

Notes:

Financial, Accounting and Financial Reporting - Expertise and work experience in financial market, financial reporting and auditing

Risk Management and Compliance - Regulatory and Compliance expertise in managing and overseeing risk in public and private companies and in other contexts

Banking - Management experience in retail, corporate, and investment banking

Capital Market Expertise - Work experience in asset management, portfolio management, and capital allocation

Insurance - Work experience in and understanding of the insurance industry

Industry Expertise - Expertise in various industries such as financials, real estate, technology, consumer goods etc.

Executive Leadership and Strategy - Current or past roles as top or senior executives; experience in defining strategic objectives and formulating business plans

Regulation and Public Policy - Former government officials, or the undertaking of consultative roles for government

Chinese Mainland Experience - Exposure to Chinese Mainland in the private and/or public sectors

Global Market Experience - Professional experience dealing with international business operations and relations as well as providing insights into the global economic trends and opportunities

Digital and Technology - Management or consulting experience in the digital and technology industry

Sustainability/ESG - Expertise and/or experience in developing, promoting or ensuring the effective delivery of an organisation's sustainability/ESG/ climate-related strategies, policies and objectives

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現時董事會組成及技能矩陣的分析載列如下：

董事會組成

14 周
1 女

獨立性
- 執行董事
- 非執行董事
- 獨立非執行董事

年齡組別
- 40-50
- 51-60
- 61-70
- 超過70

種族
- 華人
- 非華人

擔任本行董事年期

1-10年
11-20年
21-30年
31-40年
超過40年

出任其他上市公司董事職位數目

0-1
2-3

董事會成員專業背景及技能

註：
金融、會計及財務匯報 — 具備金融市場、財務匯報及審核的專業知識和工作經驗
風險管理及合規 — 具備監管和合規方面的專業知識，以管理和監督公眾公司、私人公司以及其他情況下的風險
銀行 — 具備零售、企業及投資銀行的管理經驗
資本市場專業知識 — 具備資產管理、投資組合管理及資本配置的工作經驗
保險 — 具備保險業的工作經驗及了解保險業
行業專業知識 — 具備金融、房地產、科技、消費品等各行業的專業知識
行政領導和策略 — 目前或過去擔任最高級或高級行政人員；具備確立策略目標和制定業務計劃的經驗
法規及公共政策 — 前政府官員或擔任政府顧問工作
中國內地經驗 — 曾於中國內地公營或私營機構任職
環球市場經驗 — 擁有處理國際業務運作和關係的專業經驗，並能提供環球經濟趨勢和機會的見解
數碼與科技 — 具備數碼與科技業的管理或諮詢經驗
可持續發展／環境、社會及管治 — 具備在制定、促進或確保有效達成一個組織的可持續發展／環境、社會及管治／氣候相關的策略、政策和目標方面的專業知識及／或經驗

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

The skill matrix above sets out the skills and expertise of the Board that align with the Group's purpose, values, strategy and culture, and enable the Board to discharge their responsibilities and duties effectively in terms of:

• monitoring and guiding the execution of core strategic priorities in pursuing the Bank's Vision, Mission and Core Values;
• promoting top-notch corporate governance practices within the Bank Group's operations and business units;
• overseeing implementation of robust risk management framework, internal controls and compliance in view of the Bank as an authorised institution under the Banking Ordinance and as a public listed company under the Listing Rules; and
• fostering a dynamic, forward looking cultural environment throughout the Bank to drive the Bank's long-term sustainable excellence.

As of 31 December 2025, the Bank Group's gender ratio of the workforce is 42%:58% (male to female), which aligns with the demographic characteristics of Hong Kong. The Bank maintains a healthy and balanced gender composition within its workforce. We are committed to fostering a positive working culture and strive to build an inclusive, equitable and diverse workplace. Employees are assessed based on their professional performance and contributions, without regard to individual differences or similarities.

The Bank has established a Human Rights Policy and an Equal Employment Opportunity, Diversity and Inclusion Policy to provide guidance to all staff members in promoting diversity and inclusion in the workplace. The Bank will continue to comply with all applicable ordinances in Hong Kong and other jurisdictions where the Bank operates, as well as relevant international standards regarding equal opportunities and fair treatment of the workforce.

As at 31 December 2025, the Senior Management was composed entirely of male executives.

The Board has not set any numerical targets and timelines in respect of gender diversity on the Board and the workforce (including the Senior Management). The NC will continue to recommend any elements of diversity and identify steps for enhancements as and when appropriate. The NC will also give adequate considerations from, inter alia, diversity perspective appropriate to and in the Bank's interests when making recommendations to the Board on appointment or re-appointment and succession planning of Directors and Senior Management.

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上述技能矩陣載列與集團宗旨、價值觀、策略和文化一致的董事會技能及專業知識，確保董事會能夠履行以下職責：

• 監控及指導核心策略性優先要項的執行，以貫徹本行的願景、使命及核心價值；
• 在本集團各營運及業務單位內推動高水平的企業管治實務；
• 監督本行作為《銀行業條例》下的認可機構及《上市規則》下的上市公眾公司，實施穩健的風險管理架構、內部控制及合規；及
• 在全行營造一個充滿活力及具前瞻性的文化環境，以推動本行長期可持續的卓越表現。

截至2025年12月31日，本集團員工性別比例為 42%:58%（男性對女性），符合香港的人口特徵。本行一直維持健康而均衡的員工性別組合。我們致力於培養積極正面的工作文化，並持續努力建立一個包容、公平及多元化的工作環境。員工的評核乃根據其專業表現及貢獻而定，不會因個人差異或相似性而有所區別。

本行已制定人權政策及平等就業機會、多元與共融政策，為全體員工在促進工作場所多元化及共融方面提供指引。本行將繼續遵守香港及其他業務所在司法管轄區的所有適用法例，並依循有關員工平等機會及公平待遇的相關國際標準。

截至2025年12月31日，高層管理人員全部由男性行政人員組成。

董事會尚未就董事會及員工團隊（包括高層管理人員）的性別多元化訂立任何數字目標及時間表。提名委員會將繼續建議任何多元化要素，並於適當時提出改進步驟的建議。提名委員會就董事及高層管理人員的委任、重選及繼任安排向董事會提出推薦建議時，亦將從（其中包括）適用於及符合本行利益的多元化角度充分考慮各項因素。

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The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Board Process

The Bank is committed to providing timely and quality information to the Directors in order to assist them in making informed decisions and discharging their duties and responsibilities to the Group effectively.

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董事會程序

本行承諾向董事提供適時和優質的資料，使董事能夠在掌握有關資料的情況下作出決定，並能對本集團有效地履行其職務及職責。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Meeting with INEDs

The Executive Chairman meets with the INEDs to seek their views on issues relating to the Bank at least once every year in the absence of the other EDs, NEDs and the Senior Management.

Meeting with the HKMA

The Board meets with the HKMA regularly to maintain good communication. The HKMA also meets with the INEDs separately for exchange of views.

Meeting with Senior Executives of the Bank

The Board meets regularly with senior executives of the Bank who are responsible for internal audit, risk management and compliance functions respectively to review policies and controls in order to identify improvement areas and address significant risks and issues of the Group.

The Bank has also established written procedures to enable the Directors, upon reasonable request, to seek independent professional advice in appropriate circumstances to assist them in making informed decisions and discharging their duties to the Group, at the Bank's expense.

The Bank has arranged an appropriate Directors & Officers Liability and Company Reimbursement Insurance to indemnify directors and officers of the Group against liabilities incurred by them arising from their discharge of duties and responsibilities as the Group's directors or officers. The scope of the insurance is reviewed annually.

Key Matters Reserved to the Board for Decision

The Bank has established a Schedule of Matters Reserved to the Board for Decision ("Schedule") to formalise the matters reserved for the Board's approval and delegation of power to the Board, the Senior Management, General Managers, and specialised committees. The Schedule will be reviewed periodically to ensure that it remains appropriate to the Bank's needs and relevant regulatory requirements.

The key matters reserved for the Board's consideration and decision include, but are not limited to:

Corporate strategy:

• Strategic plan and objectives
• Setting corporate values and standards
• Substantial investment or disposal of the Group's assets

Financial:

• Capital plans and management
• Financial reports and business plans
• Annual budgets

Corporate governance:

• Matters in relation to corporate governance functions
• Risk management and internal controls
• ESG-related issues (including climate-related issues)
• Notifiable and Connected Transactions under the Listing Rules

Board/management membership:

• Appointment, removal and succession planning of Directors, Co-Chief Executives, Deputy Chief Executives, General Managers and Division Heads of the Bank
• Appointment and dismissal of the Company Secretary of the Bank

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與獨立非執行董事會面

執行主席在沒有其他執行董事、非執行董事及高層管理人員在場的情況下，與獨立非執行董事每年舉行至少一次會議，就與本行有關的事宜徵求意見。

與金管局會面

董事會定期與金管局會面，以與監管機構保持良好溝通。金管局亦另行會見獨立非執行董事以交換意見。

與本行高級行政人員會面

董事會定期與本行負責內部審計、風險管理及合規職能的高級行政人員會面，檢討政策及管控措施，以識別需要改進的地方及處理本集團的重大風險及事務。

本行亦訂立有關書面程序讓董事可按合理要求在適當的情況下尋求獨立專業意見，協助董事在掌握有關資料的情況下作出適當決定及履行其對本集團的職責，費用由本行支付。

本行已購買董事和職員責任及公司償還保險，以保障本集團的董事及員工因執行作為本集團董事或員工之職責而引起之賠償責任。本行每年檢討保險涵蓋範圍。

由董事會決策之重要事項

本行已訂立一份保留予董事會決定的事項表（「事項表」），以正式界定保留予董事會審批及授予董事會、高層管理人員、總經理和專責委員會權力的事項。本行會定期檢討事項表以確保其符合本行的需要及相關的監管規定。

由董事會考慮及決策之主要事項包括（但不限於）：

企業策略：

• 策略計劃及目標
• 確立企業價值觀及標準
• 重大投資或出售集團資產

財務：

• 資本計劃及管理
• 財務報告及業務計劃
• 年度財政預算

企業管治：

• 有關企業管治功能的事項
• 風險管理及內部監控
• 環境、社會及管治相關事宜（包括氣候相關事宜）
• 根據《上市規則》須予公布的交易及關連交易

董事／管理人員：

• 本行董事、聯席行政總裁、副行政總裁、總經理及分處主管的委任、撤職及繼任安排
• 本行公司秘書的委任及撤職

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The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Directors' Attendance Records

In 2025, 6 Board meetings (including a meeting attended by the HKMA) were held with an attendance rate of 98%.

Attendance records of Directors at BM(s), ACM(s), NCM(s), RemCoM(s), RCM(s), ESGCM(s) and the AGM held in 2025 are as follows:

Notes:
1. Each of Mr Winston Lo and Mr Masayuki Oku retired as an NED with effect from the conclusion of the 2025 AGM.
2. Each of Dr Daryl Ng, Mr Masayuki Oku, Dr Henry Tang and Mr William Doo Jr was unable to attend certain scheduled Board/Board Committee meeting(s) due to prior commitment. Nevertheless, each of them was provided with the meeting materials ahead of the respective meeting(s), and a separate discussion on important issues would be arranged when necessary.

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董事會議出席記錄

於2025年舉行的6次董事會會議（包括金管局參與的一次會議），董事之出席率為98%。

各董事於2025年內舉行的董事會會議、審核委員會會議、提名委員會會議、薪酬委員會會議、風險委員會會議、環境、社會及管治委員會會議及股東周年常會的出席記錄如下：

註：
1 羅友禮先生及奧正之先生均自2025股東周年常會結束時退任非執行董事。
2 黃永光博士、奧正之先生、唐英年博士及杜家駒先生因約定事務未能出席若干預定的董事會／董事會轄下委員會會議。儘管如此，他們各自均於上述會議前獲提供相關會議資料，並在有需要時可獲安排另行討論重要事項。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Directors' Time Commitment and Contributions to the Board

The Board, through the NC, annually evaluates whether each Director dedicates sufficient time to the role and makes adequate contributions to the Board. The Bank provides guidelines to NEDs and INEDs on the expected time commitment for their roles. Each Director has confirmed that he/she has spent sufficient time performing his/her responsibilities and given sufficient time, attention and efforts to the Bank Group's affairs for the year ended 31 December 2025. During the year, no Director held more than six directorships in listed public companies (including the Bank).

Directors are required to disclose the number and nature of offices they hold in other listed public companies, as well as other significant external time commitments, providing an indication of the size and nature and time involved for each. After reviewing such information and the time spent by each Director on the Bank Group's affairs, the NC considered that each Director committed sufficient time to perform their roles as a Director during the year.

Directors are also required to update and confirm their educational background, professional knowledge/qualifications, major appointments and work experience, as well as the skill set they possess (as mapped to the Board skill matrix), all of which contribute to the Board's effectiveness.

Additionally, each Director conducts a self-assessment of his/her contributions to the Board, evaluating key areas such as:

• preparation for and participation in meetings of the Board and Board Committees;
• effort dedicated to decision making through written resolutions;
• providing objective views to the Board and exercising impartial judgements in the interests of the Bank's shareholders as a whole;
• working relationships and communications with other Directors and the Senior Management;
• time and effort dedicated to understanding the Bank Group's affairs, including its business, strategies, risk management and internal control systems;
• effort dedicated to staying abreast of regulatory developments relevant to the Bank Group;
• compliance with all applicable requirements in relation to Directors' conduct under the Bank's policies; and
• other factors or circumstances in relation to his/her character or integrity.

Based on the criteria as set out in the self-assessment, each Director has confirmed that he/she has properly discharged his/her duties and responsibilities as a Director during the year.

Following its review of the above annual disclosures and confirmations for the year ended 31 December 2025, the NC concluded that each Director dedicated sufficient time and made effective contributions to the Board during the year.

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董事對董事會投入的時間及所作貢獻

董事會透過提名委員會每年評估每名董事是否就其董事職務投入足夠時間，以及是否對董事會作出適當貢獻。本行就非執行董事及獨立非執行董事履行其職務預期所需投入的時間提供指引。每名董事已確認於截至2025年12月31日止年度內，已付出足夠時間履行其責任，並對本集團事務投入足夠的時間、關注及努力。年內，概無董事在上市公眾公司（包括本行）擔任超過六項董事職務。

董事須披露其於其他上市公眾公司擔任職位的數目及性質，以及其他重大外部事務所涉及的時間投入，並說明每項職位所涉及的規模、性質及時間投入。提名委員會在審閱有關資料及每位董事對本集團事務投入的時間後，認為各董事於年內均投入足夠時間履行其董事職責。

董事亦須更新並確認其教育背景、專業知識／資格、主要任命及工作經驗，以及所具備（與董事會技能矩陣相匹配）的技能組合，以推動董事會的有效運作。

此外，每位董事亦就其對董事會所作貢獻進行自我評估，主要涵蓋以下範疇：

• 對董事會及其轄下委員會會議的準備工作及參與情況；
• 透過書面決議案參與決策所付出的努力；
• 向董事會提供客觀意見，並作出符合本行股東整體利益的公正判斷；
• 與其他董事及高層管理人員之間的工作關係及溝通；
• 為了解本集團事務（包括其業務、策略、風險管理及內部控制系統）所投入的時間及努力；
• 為時刻掌握與本集團相關的最新監管發展所付出的努力；
• 遵守本行政策中有關董事行為的所有適用規定；及
• 與該董事品格或誠信有關的其他因素或情況。

根據自我評估所載的準則，每名董事確認於年內已適當履行其董事職責。

提名委員會在審閱截至2025年12月31日止年度的上述年度披露及確認函後，認為每名董事於年內均對董事會投入足夠時間，並為董事會作出有效貢獻。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Potential Conflict of Interest

The Bank has adopted the Directors' Code of Conduct and Policy on Conflict of Interest that:

• provides guidance to Directors to help them recognise and deal with ethical issues including the handling of conflict of interest and fair dealing, and help foster a culture of honesty and accountability in the best interests of the Group as well as the shareholders of the Bank.
• contains a compliance process which requires declaration by a Director in respect of any existing or proposed contract, arrangement, transaction or other proposal of the Bank in which the Director and/or his/her associate and/or his/her connected entity (as defined in section 486 of the Companies Ordinance) is/are directly/indirectly materially interested. A Director shall not vote on any resolution approving any contract, arrangement or transaction in which he/she and/or his/her associate and/or his/her connected entity has/have any material interest.

If a Director has a conflict of interest in a matter to be considered by the Board which the Board has determined to be material, the matter shall not be dealt with by way of circulation or by a Committee (except for an appropriate Board Committee set up for that purpose pursuant to a resolution passed in a Board meeting), and a Board meeting shall be held to deal with the specific matter.

The NC, on an ongoing basis and at least annually, assesses the potential conflict of interest of each Director based on, inter alia, the following factors:

• whether there is any transaction, arrangement or contract of significance in relation to the Group's business in which the Director and/or any of his/her connected entities (as defined above) have, directly or indirectly, a material interest;
• whether the Director is interested in any business that competes or is likely to compete, either directly or indirectly, with the Bank's business; and
• whether the Director (and his/her relatives and controlled companies) has any business/banking relationship with the Bank Group which is not on normal commercial terms or gives rise to any actual/potential conflict of interest.

The NC conducted the annual assessment of the potential conflict of interest of each Director for the year ended 31 December 2025 and was satisfied that each Director has fully complied with the applicable standards and requirements set out in the Bank's Directors' Code of Conduct and Policy on Conflict of Interest.

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企業管治報告（續）

潛在利益衝突

本行已訂立董事行為準則及利益衝突政策，該政策：

• 向董事提供指引，協助他們識別和處理有關道德操守的事宜，其中包括處理利益衝突及公平交易，並協助培養誠信和問責文化，以符合本集團和本行股東的最佳利益。
• 載列一套合規程序，規定董事在獲悉其本人及／或其聯繫人及／或其有關連實體（定義見《公司條例》第486條）在任何本行已訂定或擬定的合約、安排、交易或其他計劃項目中擁有直接／間接的重大利益，必須作出申報。董事不得就其本人及／或其聯繫人及／或其有關連實體擁有任何重大利益的任何合約、安排或交易投票表決。

若有董事在董事會將予考慮的事項中存在董事會認為重大的利益衝突，有關事項不會以書面方式傳閱或交由董事會轄下委員會處理（根據董事會會議上通過的決議而特別為此事項成立的董事會轄下委員會除外），而董事會會就有關事項舉行董事會會議。

提名委員會持續（至少每年）根據（其中包括）以下因素評估各董事的潛在利益衝突：

• 是否訂立任何該董事及／或與其任何有關連實體（定義見上文）直接或間接擁有重大利益的與本集團業務有關之重要交易、安排或合約；
• 該董事是否在其他直接或間接與本行的業務構成競爭或可能構成競爭的業務中佔有權益；及
• 該董事（及其親屬和受其控制的公司）是否與本集團存在任何並非按正常商業條款進行或產生任何實際／潛在利益衝突的業務／銀行關係。

提名委員會已對截至2025年12月31日止年度各董事的潛在利益衝突進行年度評估，並信納各董事已全面遵守本行的董事行為準則及利益衝突政策所載的適用標準及規定。

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Corporate Governance Report (continued)

Independence

To ensure independent view and input from Directors are available to the Board, the NC had reviewed and considered that the following key features or mechanisms under the Board and governance structure of the Bank are effective and appropriate. The Board can therefore exercise independent judgement and can act in the best interests of the Bank and its shareholders as a whole.

| Board and Board Committees’ structure | • Separation of the roles of the Executive Chairman and Co-Chief Executives ensures the balance of power and authority.
• The chairmen and majority of members of Board Committees (except Sealing Committee) are INEDs.
• Only the Chairman of the Board and Co-Chief Executives of the Bank are EDs, and all the remaining Directors are NEDs (including INEDs) who are not involved in the day-to-day management of the Bank. |
| --- | --- |
| Remuneration of NEDs (including INEDs) | • NEDs (including INEDs) receive fixed fee(s) for their role as members of the Board and Board Committee(s) as appropriate, and shall not be granted any equity-based remuneration (including share options and grants) with performance-related elements. Information about the Directors’ remuneration is set out on page 130 and in Note 20 to the financial statements. |
| Appointment of INEDs | • In assessing suitability of candidates for INEDs, the NC will review their background, potential conflict of interest and time commitment, taking into account the criteria set out in the Board Succession and Diversity Policy, the Board composition and relevant regulatory requirements. |
| Time commitment and conflict of interest of Directors and Senior Management | • All Directors are committed to devoting sufficient time and attention to the affairs of the Bank Group. Each NED (including INED) is informed of the number of working days per year expected in performing his/her responsibilities as a Director of the Bank.
• Directors’ attendance records in 2025 are disclosed on page 102.
• The Bank has put in place the Directors’ Code of Conduct and Policy on Conflict of Interest to provide guidance to Directors on recognising and dealing with ethical issues of conflict of interest and fair dealing.
• The NC reviews time commitment and potential conflict of interest of each Director (including the Co-Chief Executives) annually to ensure they are fit and proper for their roles. |
| Independence of INEDs | • INEDs’ independence is assessed upon appointment, annually, and at any other time where the circumstances warrant reconsideration, taking into account the criteria set out in the Listing Rules and the Guidance on Empowerment of INEDs issued by the HKMA.
• The Bank has received from each of the INEDs an annual confirmation of his/her independence for the year 2025. |
| Professional advice | • To assist Directors in discharging their duties to the Group, they are entitled to seek independent professional advice in appropriate circumstances at the Bank’s expense. |
| Board evaluation | • The NC reviews the results of the Board evaluation annually to ensure, among other things, the Board continues to benefit from the independent view and input provided by the Directors. |

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獨立性

為確保董事會能夠獲得董事的獨立觀點和意見，提名委員會已檢討並認為董事會及本行管治架構的下列主要特徵或機制為有效及適當。因此，董事會能作出獨立判斷，並以本行及其股東整體最佳利益行事。

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Corporate Governance Report (continued)

Induction and Continuous Professional Development

A newly appointed Director will receive an Information Package from the Company Secretary upon his/her appointment. This Information Package, containing, inter alia, materials on the operations and businesses of the Bank, is a comprehensive, formal and tailored induction on the responsibilities and on-going obligations to be observed by a Director. The Senior Management and the Company Secretary will subsequently conduct a briefing, as necessary, to ensure that the Director has a proper understanding of the operations and businesses of the Bank as well as his/her role and responsibilities as a Director of the Bank. A reminder on on-going obligations to be observed by a Director of the Bank is sent to each Director annually.

During the year, all Directors participated in continuous professional development covering the topics as required under the Listing Rules, among others, areas of directors' duties and responsibilities, operations and businesses of the Bank, corporate governance, sustainability/ESG-related information (including climate-related issues), risk management and internal control, and changes in regulatory requirements etc. to develop and refresh their knowledge and skills. Attending seminars/webinars/forum/conferences, giving speeches, reading articles and reviewing information are all considered as part of the Directors' training. All Directors had provided to the Bank a record of trainings they received in 2025.

The following summarises key areas of trainings received by Directors during 2025:

Note 1: Each of Mr Winston Lo and Mr Masayuki Oku retired as an NED with effect from the conclusion of the 2025 AGM.

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就任培訓及持續發展

每名新任董事在其獲委任時將獲公司秘書提供一份資料套件。此資料套件為一份全面、正式兼特別為董事而設的董事責任及持續職責須知，其中包含有關本行營運和業務的資料。其後，高層管理人員及公司秘書會在有需要時向董事作出簡介，以確保董事對本行的運作及業務具適當的理解，以及知悉其作為本行董事的角色和職責。本行每年會向各董事發送有關董事須遵守的持續職責須知的提示。

年內，所有董事均參與持續專業發展，培訓內容涵蓋《上市規則》要求的各項主題，其中包括董事職務及職責、本行的營運和業務、企業管治、可持續發展／環境、社會及管治相關資訊（包括氣候相關問題）、風險管理和內部監控，以及監管規定變動等範疇，以發展並更新其知識及技能。出席研討會／網上研討會／座談會／大會、致辭、閱覽文章及檢閱資料均視為董事培訓。所有董事已向本行提供其在2025年接受培訓的記錄。

下表概列董事於2025年接受培訓的主要範疇：

註1：羅友禮先生及奧正之先生均自2025股東周年常會結束時退任非執行董事。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Board Evaluation

The Bank regards Board evaluation as an important corporate governance practice for enhancing Board effectiveness. In line with the requirements of the CG Code, the Bank conducts an assessment annually to review the Board's performance and overall effectiveness.

The Bank conducts its Board evaluation using an internally developed questionnaire. This tool is designed based on major areas and indicators crucial to Board effectiveness, incorporating both quantitative ratings and qualitative open-ended questions. Key areas covered include: (i) Board and Board Committee structure and composition; (ii) Board process and effectiveness; (iii) responsibilities of Senior Management; and (iv) Directors' duties and responsibilities.

The Company Secretary annually reviews the questionnaire's contents, considering the latest corporate governance developments. Any recommended updates are then submitted to Senior Management for review to ensure the questionnaire's continued relevance and effectiveness. Subsequently, the reviewed questionnaire is submitted to the NC and the Board for endorsement.

Following the review process, the questionnaire will be distributed to each Director for completion. Once all responses are received, the feedback will be analysed and a summary of the findings and any appropriate recommendations will be prepared and submitted to the NC and the Board for review.

The Bank has completed Board evaluation for the year 2025. Based on the findings of the 2025 Board evaluation, the Board considers that it continues to operate effectively and maintain and uphold high standards of corporate governance.

B. Board Committees

The Board has delegated authority to specialised committees as follows to deal with specific matters under defined terms of reference of respective Committees. The composition and terms of reference of these Committees are reviewed and updated periodically to align with the regulatory requirements, the Group's business and changes in governance practices. All Board Committees adopt the same governance processes as the Board as far as practicable and report to the Board on their decisions or recommendations after each meeting.

Membership

• Independent Non-executive Directors

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董事會評估

本行視董事會評估為提升董事會工作成效的一項重要企業管治實務。本行根據《企業管治守則》的規定每年進行評估，以檢視董事會的表現及整體工作成效。

本行採用內部制定的問卷進行董事會評估。該工具乃根據對董事會工作成效至關重要的主要範疇及指標設計，當中納入定量評級及定性開放式問題，涵蓋的主要範疇包括：(i)董事會及董事會轄下委員會的架構及組成；(ii)董事會程序及成效；(iii)高層管理人員的責任；及(iv)董事的職務及職責。

公司秘書每年將根據最新的企業管治發展審閱問卷內容，任何建議更新隨後提交予高層管理人員審核，以確保問卷持續切合時宜且具實效。經審核的問卷其後提交予提名委員會及董事會批核。

完成上述程序後，問卷將分發予各董事填寫。在收集所有回應並對有關意見進行分析後，將擬備一份有關評估結果及任何適用建議的概要，並呈交提名委員會及董事會審閱。

本行已完成2025年董事會評估。根據2025年董事會評估結果，董事會認為其持續有效運作，並維持高水平的企業管治標準。

B. 董事會轄下委員會

董事會授權以下專責委員會按照其訂明的職權範圍處理特定事宜。各委員會的組成及職權範圍獲定期檢討及更新，以符合監管規定、配合本集團業務並跟上管治常規的變化。各董事會轄下委員會在可行的情況下採納與董事會相同的管治程序，並在每次會議後向董事會匯報其決策或向其提出建議。

成員

• 獨立非執行董事

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

A joint meeting of the Chairmen of the AC and RC shall be held on a need basis to facilitate the exchange of information and effective coverage of all risks, including emerging risks, and any needed adjustments to the risk governance arrangements of the Bank.

A joint meeting of the Chairmen of the AC, RemCo and RC shall be held on a need basis to discuss the alignment of risk and remuneration, as well as review the Bank's culture status and activities.

B1. Audit Committee

The Bank has established an AC with specific written Terms of Reference (available on the websites of HKEX and the Bank) which deal clearly with its authorities and duties, including the specific duties set out in the CG Code, with appropriate modifications where necessary.

The AC is responsible for reviewing corporate governance functions, financial controls, risk management and internal control systems, annual report and accounts, and half-year interim report.

The Board has delegated its corporate governance functions as set out in the CG Code to the AC.

The AC comprises 5 members and all of them are INEDs. Their names and biographies are set out in the Corporate Information and Biographical Details of Directors and Senior Management of this Annual Report. No former partners of the Bank's external auditor are acting as a member of the AC before expiry of a period of two years commencing on the date of his/her ceasing to be a partner of the firm or ceasing to have any financial interest in the firm, whichever is later.

AC meetings are held at least 4 times a year. The Executive Chairman, Co-Chief Executives, Deputy Chief Executives, other senior executives, and the external auditor are invited to attend these meetings. During the year, the external auditor held meetings with the AC members, without the presence of the Executive Chairman, Co-Chief Executives, Deputy Chief Executives and other senior executives.

The number of meetings held by the AC and the attendance of individual members at ACMs in 2025 are recorded on page 102.

The following is a summary of the major work performed by the AC for the year 2025 and up to 13 February 2026:

Corporate Governance

• Reviewed and endorsed the policies and practices under the Bank's Corporate Governance Framework, including the Corporate Governance Policy and made recommendations to the Board, where appropriate;
• Reviewed the training and continuous professional development of Directors and Senior Management;
• Reviewed the policies and practices on compliance with legal and regulatory requirements;
• Reviewed the code of conduct and compliance manual applicable to employees and Directors;
• Reviewed the status of compliance with the CG Code and disclosure in the Corporate Governance Report;

Financial Reporting

• Reviewed the Interim Report and the interim results announcement for the six months ended 30 June 2025;
• Reviewed the audited financial statements and final results announcement for 2025;

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本行會按需要舉行審核委員會及風險委員會主席聯席會議，以促進資訊交流及有效管理所有風險，包括各種新的風險及本行任何所需調整的風險管治安排。

本行會按需要舉行審核委員會、薪酬委員會及風險委員會主席聯席會議，討論風險與薪酬的關聯性，並檢視本行的銀行企業文化狀況及活動。

B1. 審核委員會

本行已設立審核委員會，並以書面訂明具體的職權範圍（已載於香港交易所和本行網站），清楚列明委員會的職權及責任，當中包括《企業管治守則》內所指明的特定職責，並按實際需要作出適當修訂。

審核委員會負責檢討企業管治職能、財務監控、風險管理及內部監控系統，並負責審閱年度報告、賬目和半年中期報告。

審核委員會獲董事會授權履行《企業管治守則》所載的企業管治職能。

審核委員會由5名委員組成，所有成員均為獨立非執行董事。成員名單及履歷載於本年報「公司資料」及「董事及高層管理人員的個人資料」內。概無本行外聘核數師的前任合夥人在其終止成為該核數師事務所合夥人當日或其終止享有該核數師事務所財務利益當日（以日期較後者為準）起計未滿兩年的情況下，成為審核委員會成員。

審核委員會每年最少召開4次會議。執行主席、聯席行政總裁、副行政總裁、其他高級行政人員及外聘核數師均獲邀出席會議。年內，在執行主席、聯席行政總裁、副行政總裁及其他高級行政人員避席的情況下，外聘核數師已與審核委員會成員舉行會議。

審核委員會於2025年舉行的會議次數及個別委員的出席記錄載於第103頁。

審核委員會在2025年度及截至2026年2月13日止所做的主要工作，摘要如下：

企業管治

• 檢討及批准本行企業管治架構下的政策及常規，包括企業管治政策，並於適當情況下向董事會提出建議；
• 檢討董事及高層管理人員的培訓及持續專業發展；
• 檢討在遵守法律及監管規定方面的政策及常規；
• 檢討僱員及董事的操守準則及合規手冊；
• 檢討遵守《企業管治守則》的情況及在企業管治報告內的披露；

財務報告

• 審閱截至2025年6月30日止6個月的中期報告及中期業績公告；
• 審閱2025年度經審核財務報表及全年業績公告；

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

External Audit

• Met with the external auditor to discuss their audit work on the Group;
• Reviewed external auditor's 2025 annual audit plan, management letter and management's response;
• Reviewed and recommended to the Board for approval of the audit fee proposal for the Group for 2025;
• Recommended to the Board to re-appoint KPMG as the Group's external auditor for 2025 and 2026;
• Reviewed and approved the appointment of external auditor for providing non-audit services to the Group;
• Reviewed the Auditor's Independent Assurance Reports in respect of the Bank's financial disclosures under the Banking (Disclosure) Rules and Part 6 of the Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements – Banking Sector) Rules for the six months ended 30 June 2025 and for 2025;
• Reviewed the Auditor's Reports regarding the correctness of compilation of certain banking returns and the internal control systems for 2024 prepared under sections 63(3) and 63(3A) of the Banking Ordinance, respectively;

Internal Controls and Internal Audit

• Reviewed the adequacies of resources (internal and external) for designing, implementing and monitoring the risk management and internal control systems, including staff qualifications and experience, training programmes and budget of the Bank's accounting, internal audit and financial reporting functions; and effectiveness of the Group's internal audit functions;
• Reviewed the on-site examination reports of the HKMA issued in 2025;
• Reviewed the internal audit reports covering the evaluation of risk management and internal control systems of various operations of the Group;
• Reviewed and approved Group internal audit plan for 2026; and

Review of Policies and Procedures

• Reviewed the Terms of Reference of the AC.

Pursuant to the Companies Ordinance, the Bank shall at each AGM appoint or re-appoint the external auditor of the Group, and the external auditor so appointed shall hold office until the conclusion of the next AGM of the Bank.

With reference to the Guidelines for Effective Audit Committees – Selection, Appointment and Reappointment of Auditors published by the Accounting and Financial Reporting Council on 16 December 2021, the AC has given due consideration to the audit quality and audit fees when selecting and making recommendation to the Board on the appointment/re-appointment of the Group's external auditor. The Board agreed with the AC's proposal for the re-appointment of KPMG as the Group's external auditor for 2026. The recommendation will be presented for the approval of shareholders at the 2026 AGM.

The Bank has established the Policy on Appointment of External Auditor for Provision of Non-Audit Services, setting out the principles by which an external auditor may be appointed to provide non-audit services, with a view to ensuring the independence of the external auditor.

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外部稽核

• 會見外聘核數師以商討其在集團的核數工作；
• 審閱外聘核數師的2025年度稽核計劃、致管理層的審核情況說明函件及管理層的回應；
• 審閱及向董事會建議審批2025年集團核數的費用方案；
• 向董事會建議續聘畢馬威會計師事務所為本集團2025年度及2026年度的外聘核數師；
• 審閱及批准聘用外聘核數師向本集團提供非核數服務；
• 審閱核數師就本行根據《銀行業（披露）規則》及《金融機構（處置機制）（吸收虧損能力規定－銀行界）規則》第6部之披露要求作出有關截至2025年6月30日止6個月及2025年度的財務披露的獨立確認報告；
• 審閱核數師分別根據《銀行業條例》第63(3)及63(3A)條所擬備的有關銀行報表編製的準確性及2024年度內部監控系統的核數師報告；

內部監控及內部稽核

• 審閱用於設計、實施和監察風險管理及內部監控系統的資源（內部及外部）充足性，包括本行會計、內部稽核及財務匯報職能方面的員工的資歷和經驗，培訓課程及預算；並審閱集團內部稽核職能的成效；
• 審閱金管局於2025年內發出的現場審查報告；
• 審閱內部稽核報告，內容涵蓋對本集團各項運作的風險管理和內控系統的評估；
• 審閱及批准2026年度集團的內部稽核計劃；及

檢討政策及程序

• 檢討審核委員會的職權範圍。

根據《公司條例》，本行須於每屆股東周年常會上聘用或續聘本集團的外聘核數師，而獲聘用的外聘核數師任期至本行下屆股東周年常會結束為止。

經參考會計及財務匯報局於2021年12月16日發布的《審計委員會有效運作指引－甄選、委任及重新委任核數師》，審核委員會在甄選和向董事會提出關於委任或重新委任集團的外聘核數師的建議時，已充分考慮核數師的審計質素和核數費用。董事會同意審核委員會續聘畢馬威會計師事務所為本集團2026年度外聘核數師的建議。推薦建議將在2026股東周年常會上提呈予股東批准。

本行已訂立委任外聘核數師提供非核數服務政策，訂明委任外聘核數師提供非核數服務的原則，以確保外聘核數師的獨立性。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

B2. Nomination Committee

The Bank has established an NC with specific written Terms of Reference (available on the websites of HKEX and the Bank) which deal clearly with its authorities and duties, including the specific duties set out in the CG Code, with appropriate modifications where necessary.

The NC is responsible for, among others, the following relevant matters:

• annual review of the structure, size and composition (including skills, knowledge, experience and diversity) of the Board and Board Committees;
• appointment, re-appointment, removal and succession planning of Directors, Chief Executive/Co-Chief Executives, Deputy Chief Executives, Group Chief Compliance Officer, Group Chief Auditor, Group Chief Financial Officer, Group Chief Risk Officer, other General Managers and Division Heads;
• annual review of the independence of INEDs before confirming their independence status to the Board;
• annual review of each Director's time commitment and contributions to the Board as well as their ability to discharge their responsibilities effectively;
• annual review of assessment of potential conflict of interest of the Directors;
• defining succession planning and diversity of the Board; and
• performing evaluation of the Board performance and Directors' contributions to the effectiveness of the Board.

The NC comprises 8 members and 5 of them (including the Chairman) are INEDs. Their names and biographies are set out in the Corporate Information and Biographical Details of Directors and Senior Management of this Annual Report.

The number of meeting(s) held by the NC and the attendance of individual members at NCM(s) in 2025 are recorded on page 102.

The following is a summary of the major work performed by the NC for the year 2025 and up to 13 February 2026:

Board and Board Committees' Compositions

• Reviewed the size, structure, composition and diversity of the Board and composition of Board Committees;
• Assessed the independence status of current INEDs, in particular that of Dr Allan WONG Chi-yun, Dr the Hon. Rita FAN HSU Lai-tai, Mr Meocre LI Kwok-wing, Dr the Hon. Henry TANG Ying-yen and Dr Delman LEE who have served on the Board for more than 9 years;
• Considered and recommended to the Board for re-election of retiring Directors to be proposed for shareholders' approval at the AGM;

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B2.提名委員會

本行已設立提名委員會，並以書面訂明具體的職權範圍（已載於香港交易所和本行網站），清楚列明委員會的職權和責任，當中包括《企業管治守則》內所指明的特定職責，並按實際需要作出適當修訂。

提名委員會負責（其中包括）以下相關事宜：

• 每年檢討董事會及董事會轄下委員會的架構、人數及組成（包括技能、知識、經驗及多元化方面）；
• 本行董事、行政總裁／聯席行政總裁、副行政總裁、集團合規總監、集團總稽核、集團財務總監、集團風險總監、其他總經理及分處主管的委任、重新委任、撤職及繼任安排；
• 就獨立非執行董事的獨立性進行年度檢討，並向董事會確認其獨立性；
• 每年檢討每位董事對董事會的時間投入及貢獻，以及他們有效履行職務之能力；
• 每年檢視董事就潛在利益衝突的評估；
• 訂定董事會成員繼任及董事會多元化計劃；及
• 評估董事會表現及董事對達致董事會有效運作的貢獻。

提名委員會由8名委員組成，其中5名（包括主席）為獨立非執行董事，成員名單及履歷載於本年報「公司資料」及「董事及高層管理人員的個人資料」內。

提名委員會於2025年舉行的會議次數及個別委員的出席記錄載於第103頁。

提名委員會在2025年度及截至2026年2月13日止所做的主要工作，摘要如下：

董事會及董事會轄下委員會的組成

• 檢討董事會的人數、架構、組成及多元性，以及董事會轄下委員會的組成；
• 評核現任獨立非執行董事的獨立性，尤其是已擔任董事超過9年的黃子欣博士、范徐麗泰博士、李國榮先生、唐英年博士及李國本博士；
• 考慮並向董事會推薦在股東周年常會上向股東建議批准退任董事的重選；

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Review of Policies and Procedures

• Reviewed the Procedures for Nomination of Directors;
• Reviewed the Board Succession and Diversity Policy including measurable objectives for implementing the said Policy;
• Reviewed the implementation and effectiveness of the Bank's mechanism under which independent views and input are available to the Board;
• Reviewed the Management Succession Policy;
• Reviewed the Management Succession Plan;
• Reviewed the Terms of Reference of the NC;

Directors' Time Commitment and Contributions to the Board

• Reviewed and assessed the evaluation of the Board performance and Directors' contributions to the effectiveness of the Board;
• Reviewed the annual assessment of each Director's time commitment and contributions to the Board, as well as their ability to discharge their responsibilities effectively;
• Reviewed the annual assessment of potential conflict of interest of the Directors (including the Co-Chief Executives of the Bank).

B3. Remuneration Committee

The Bank has established a RemCo with specific written Terms of Reference (available on the websites of HKEX and the Bank) which deal clearly with its authority and duties, including the specific duties set out in the CG Code, with appropriate modifications where necessary.

The RemCo is responsible for making recommendations to the Board regarding the Bank's Remuneration Policy, and for the formulation and review of the remuneration packages of the Directors, Executive Chairman, Co-Chief Executives, Deputy Chief Executives, General Managers and Key Personnel of the Group.

In determining the Remuneration Policy, the RemCo will take into account the Bank's business objective, people strategy, short-term and long-term performance, business and economic conditions, market practices, conduct, compliance and risk control, to ensure that the remuneration aligns with business and individual performance, promotes effective risk management, facilitates retention of quality personnel and is competitive in the market.

The emoluments payable by the Bank to its Directors and senior executives are determined taking into account their roles and responsibilities so as to ensure that the remuneration packages are in accordance with regulatory requirements and market conditions. The Bank will also take into account various factors in determining the grant of shares/share-linked instruments to senior executives, including but not limited to the Bank Group's performance, risk profile, market conditions, performance and total compensation of the employees, where applicable. The Bank will ensure that no Director, Executive Chairman, Co-Chief Executive or any of their associates will be involved in deciding his/her own remuneration.

The RemCo comprises 5 members and 4 of them (including the Chairman) are INEDs. Their names and biographies are set out in the Corporate Information and Biographical Details of Directors and Senior Management of this Annual Report.

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檢討政策及程序

• 檢討提名董事的程序；
• 檢討董事會繼任及多元化政策，包括推行該政策的可計量目標；
• 檢討本行確保董事會可獲得獨立觀點和意見的相關機制的實施和有效性；
• 檢討管理層繼任政策；
• 檢討管理層繼任安排；
• 檢討提名委員會的職權範圍；

董事對董事會的時間投入及其貢獻

• 檢討及評估董事會的表現及董事對達致董事會有效運作的貢獻；
• 年度檢討每名董事對董事會的時間投入及貢獻，以及他們有效履行職務之能力；及
• 檢視董事（包括本行聯席行政總裁）就潛在利益衝突的年度評估。

B3. 薪酬委員會

本行已設立薪酬委員會，並以書面訂明具體的職權範圍（已載於香港交易所和本行網站），清楚列明委員會的職權和責任，當中包括《企業管治守則》內所指明的特定職責，並按實際需要作出適當修訂。

薪酬委員會負責就本行的薪酬政策，以及就訂立及審議集團董事、執行主席、聯席行政總裁、副行政總裁、總經理及主要管理人員的薪酬組合，向董事會提出建議。

於制訂本行之薪酬政策時，薪酬委員會會考慮本行之業務目標、人事策略、短期及長期業務表現、營商環境及經濟情況、市場慣例、行為、合規性及風險控制，以確保有關薪酬能與業務及個人表現掛鈎、促進有效之風險管理、保留優秀員工及具市場競爭力。

本行於釐定董事及高級行政人員的酬金時，會考慮其職務及職責，以確保薪酬待遇符合監管要求和市場條件。本行於釐定授予高級行政人員股票／股票掛鈎工具時，亦會考慮各種因素，包括但不限於本集團的業績、風險狀況、市場狀況、和員工的表現及總薪酬（如適用）。本行確保任何董事、執行主席、聯席行政總裁或任何彼等的聯繫人均不能自行釐定薪酬。

薪酬委員會由5名委員組成，其中4名（包括主席）為獨立非執行董事，成員名單及履歷載於本年報「公司資料」及「董事及高層管理人員的個人資料」內。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

The number of meetings held by the RemCo and the attendance of individual members at RemCoMs in 2025 are recorded on page 102.

The following is a summary of the major work performed by the RemCo during and for the year 2025:

Remuneration-related Matters

• Reviewed the 2024 Variable Remuneration for members of Senior Management and Key Personnel;
• Reviewed the vesting of Deferred Variable Remuneration for the Awards of the Years 2021 to 2023;
• Reviewed the Usage of Salary Increment Budget for 2024;
• Reviewed Bonus Funding for 2024;
• Reviewed the Audit Result on the Bank's Remuneration System for 2024;
• Considered the Fourth Offer and Grant of Options under the Staff Share Option Scheme 2021;
• Considered the First Grant of RSU under the RSU Scheme;
• Reviewed the list of Material Risk Takers for 2025;
• Considered the Salary Review for Senior Management and Key Personnel for 2025;
• Considered the General Staff Annual Salary Review Budget 2025;
• Reviewed the 2025 Annual Salary Review Budget for Staff of Chinese Mainland, Macau, Taiwan and Overseas Branches and Subsidiaries;
• Reviewed BEA's Performance Scorecard for 2025;
• Reviewed the Performance Scorecards of the Executive Chairman, Co-Chief Executives and Deputy Chief Executives for 2025;
• Reviewed manpower planning and talent development for 2025;
• Reviewed the New Group Grading Structure of Overseas Branches;

Culture-related Matters

• Reviewed the progress of Bank Culture Reform;

Review of Policies and Procedures

• Reviewed the Remuneration Policy; and
• Reviewed the Terms of Reference of the RemCo.

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薪酬委員會於2025年舉行的會議次數及個別委員的出席記錄載於第103頁。

薪酬委員會在年內及為2025年度所做的主要工作，摘要如下：

薪酬相關事宜

• 檢討2024年度高層管理人員及主要管理人員的浮動薪酬；
• 檢討2021至2023年度遞延浮動薪酬獎勵的歸屬；
• 檢討2024年度薪酬加幅預算的使用狀況；
• 檢討2024年度總浮動薪酬金額；
• 檢討2024年度本行的薪酬制度審核結果；
• 考慮根據2021僱員認股權計劃，給予及授出第四批認股權；
• 考慮根據受限制股份單位計劃，授出第一批受限制股份單位；
• 檢討2025年度重大風險承受人員的名單；
• 考慮高層管理人員及主要管理人員2025年度的薪酬；
• 考慮2025年度員工的薪酬加幅預算；
• 檢討2025年度中國內地、澳門、台灣及海外分行以及附屬公司員工的薪酬加幅預算；
• 檢討2025年度本行的績效計分卡；
• 檢討執行主席、聯席行政總裁及副行政總裁2025年度的績效計分卡；
• 檢討2025年度人力規劃及人才發展；
• 檢討海外分行的集團職級架構；

企業文化相關事宜

• 檢討銀行企業文化改革的進程；

檢討政策及程序

• 檢討薪酬政策；及
• 檢討薪酬委員會的職權範圍。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

B4. Risk Committee

The Bank has established an RC with specific written Terms of Reference (available on the website of the Bank) which deal clearly with its authorities and duties. The RC is responsible for dealing with the Bank's risk management-related issues, in particular strategic issues, of the Group.

The RC is assisted by Management Committees namely the Risk Management Committee, Credit Committee, Asset and Liability Management Committee, Operational Risk Management Committee and Group Data and Artificial Intelligence Steering Committee, to deal with daily management of risk-related issues; and by the Crisis Management Committee to deal with crisis management.

The RC comprises 7 members and 5 of them (including the Chairman) are INEDs. Their names and biographies are set out in the Corporate Information and Biographical Details of Directors and Senior Management of this Annual Report.

RCMs are held on a quarterly basis, or as required. During the meetings, RC reviews the risk management-related issues of the Group including risk appetite, risk management strategies, risk governance, risk management framework, risk management policies and risk profiles. Significant risk management-related issues are reported to the Board via RC.

The number of meetings held by the RC and the attendance of individual members at RCMs in 2025 are recorded on page 102.

The following is a summary of the major work performed by the RC during and for the year 2025:

Risk Management

• Reviewed the Group's Risk Appetite Statement;
• Reviewed the Group's risk management strategies;
• Reviewed and monitored the Group's risk profiles, including the outlook;
• Reviewed the Group's enterprise risk management framework;
• Reviewed the result of Internal Capital Adequacy Assessment Process;
• Reviewed the stress-testing results for major risks;
• Reviewed the Group Recovery Plan;
• Reviewed regulatory updates on risk management-related issues and considered their probable material implications to the Group;
• Reviewed critical regulatory comments on the Group's risk management-related issues;
• Reviewed emerging risk issues including operational resilience, climate risk, cyber-securities, and model risk;

Review of Policies and Procedures

• Reviewed the Group's risk management policies, oversaw their implementation and compliance with respective statutory rules and regulations; and
• Reviewed the Terms of Reference of the RC, Crisis Management Committee, Risk Management Committee, Credit Committee, Asset and Liability Management Committee, Operational Risk Management Committee and Group Data and Artificial Intelligence Steering Committee.

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B4. 風險委員會

本行已設立風險委員會，並以書面訂明具體的職權範圍（已載於本行網站），清楚列明委員會的職權及責任。風險委員會負責處理與本行風險管理相關的事宜，尤其是本集團的策略事宜。

風險委員會由管理層委員會（包括風險管理委員會、信貸委員會、資產負債管理委員會、營運風險管理委員會和集團數據與人工智能督導委員會）協助，負責處理風險相關事宜的日常管理工作，並由危機管理委員會協助處理危機管理事宜。

風險委員會由7名委員組成，其中5名（包括主席）為獨立非執行董事，成員名單及履歷載於本年報「公司資料」及「董事及高層管理人員的個人資料」內。

風險委員會每季召開一次會議，並於必要時召開額外會議。於會議上，風險委員會審閱本集團的風險管理相關事宜，包括風險偏好、風險管理策略、風險管治、風險管理架構、風險管理政策及風險狀況。重大的風險管理相關事宜經由風險委員會向董事會匯報。

風險委員會於2025年舉行的會議次數及個別委員的出席記錄載於第103頁。

風險委員會在年內及為2025年度所做的主要工作，摘要如下：

風險管理

• 審閱本集團的風險偏好報告書；
• 審閱本集團的風險管理策略；
• 審閱及監察本集團的風險狀況及其展望；
• 審閱本集團的企業風險管理架構；
• 審閱內部資本充足評估程序的結果；
• 審閱主要風險的壓力測試結果；
• 審閱集團恢復計劃；
• 審閱與風險管理相關的新監管規定，並考慮其對本集團可能造成的重大影響；
• 審閱與本集團風險管理相關的重要監管意見；
• 審閱新興風險事宜包括運作穩健性、氣候風險、網路安全及模型風險；

檢討政策及程序

• 審閱本集團的風險管理政策，監督其執行及遵守相關法例及法規的情況；及
• 檢討風險委員會、危機管理委員會、風險管理委員會、信貸委員會、資產負債管理委員會、營運風險管理委員會和集團數據與人工智能督導委員會的職權範圍。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

B5. Environmental, Social, and Governance Committee

The Bank has established an ESGC with specific written Terms of Reference (available on the website of the Bank), which deal clearly with its authorities and duties. The ESGC is responsible for overseeing the Group's ESG performance. It is assisted by a Management Committee, namely the ESG Steering Committee.

The ESGC currently comprises 5 members and 3 of them (including the Chairman) are INEDs. Dr Delman Lee, Chairman of the ESGC, has a strong background in corporate sustainability. Names and biographies of the ESGC members are set out in the Corporate Information and Biographical Details of Directors and Senior Management of this Annual Report.

The number of meetings held by the ESGC and the attendance of individual members at ESGCMs in 2025 are recorded on page 102.

The following is a summary of the major work performed by the ESGC during and for the year 2025:

ESG Goals, Strategy, Performance and Reporting

• Reviewed and endorsed the Group's 2024 ESG Report;
• Reviewed and approved the results of the Group's ESG materiality assessment for 2025;
• Approved BEA's interim financed emissions reduction targets for the Aviation and Commercial Real Estate sector portfolios;
• Approved the Net Zero Operations Execution Plan, which serves as a roadmap to guide the Group in achieving net zero operational emissions by 2030;
• Reviewed the adequacy of resources and training relating to the Group's ESG performance and reporting;
• Approved the ESG goals on BEA's Performance Scorecard for 2026;

Review of Policies and Procedures

• Reviewed and endorsed the Group's Sustainability Policy, Human Rights Policy, Environmental Policy, Slavery and Human Trafficking Statement, and the Group Responsible Investment Policy; and
• Reviewed the Terms of Reference of the ESGC and ESG Steering Committee.

B6. Sealing Committee

Sealing Committee comprises all Directors of the Bank as appointed from time to time. It is responsible for directing the usage and custody of the Bank's common seal.

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B5. 環境、社會及管治委員會

本行已設立環境、社會及管治委員會，並以書面訂明具體的職權範圍（已載於本行網站），清楚列明委員會的職權及責任。環境、社會及管治委員會負責監督本集團的可持續發展表現，並由管理層組成的環境、社會及管治督導委員會提供協助。

環境、社會及管治委員會由5名委員組成，其中3名（包括主席）為獨立非執行董事。環境、社會及管治委員會主席李國本博士擁有豐富的企業可持續發展背景。環境、社會及管治委員會成員名單及履歷載於本年報「公司資料」及「董事及高層管理人員的個人資料」內。

環境、社會及管治委員會於2025年舉行的會議次數及個別委員的出席記錄載於第103頁。

環境、社會及管治委員會在年內及為2025年度所做的主要工作，摘要如下：

環境、社會及管治的目標、策略、表現和報告

• 審閱及批准本集團的2024年環境、社會及管治報告；
• 審閱及批准本集團的2025年環境、社會及管治重要性評估結果；
• 批准東亞銀行航空及商業房地產行業組合的中期融資減碳目標；
• 批准「淨零營運排放執行方案」，作為引領集團實現2030年淨零營運排放目標的策略藍圖；
• 檢討就達致本集團可持續發展表現和匯報要求的資源分配和培訓是否充裕；
• 批准本行2026年績效計分卡中的可持續發展目標；

檢討政策及程序

• 審閱及批准本集團的可持續發展政策、人權政策、環保政策、奴役和人口販賣聲明，以及集團負責任投資政策；及
• 檢討環境、社會及管治委員會和環境、社會及管治督導委員會的職權範圍。

B6. 印章委員會

印章委員會由所有本行不時委任的董事組成，負責監督本行之法定印章的使用及保管。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Management Committees

Management Committees are established to deal with matters as sufficiently prescribed in respective Terms of Reference, each of which has specific roles and responsibilities delegated by the Board or Board Committees:

Executive Committee

• assists and supports Co-Chief Executives to manage the businesses and operations of the Bank Group at a strategic level

Risk Management Committee

• assists the RC in the daily management of issues related to all major risks faced by the Group including risk appetites, risk profiles, regulatory updates and compliance with major controls

Credit Committee

• deals with all credit risk-related issues of the Group

Operational Risk Management Committee

• deals with issues related to operational, legal, reputation, compliance and technology risks of the Group

Asset and Liability Management Committee

• deals with all issues related to market, interest rate and liquidity risks of the Group

Crisis Management Committee

• deals with the Group's crisis scenarios (if any), which jeopardise or have the potential to jeopardise the Group in its reputation, liquidity/financial position and business continuity

Investment Committee

• reviews and formulates investment strategies as well as makes investment decisions in respect of fixed income instruments, equity and equity-related investments for the Bank, and The Bank of East Asia, Limited Employees' Provident Fund

ESG Steering Committee

• sets direction for BEA's ESG strategy and drives the ESG performance of the Bank Group

Group Data and Artificial Intelligence Steering Committee

• deals with the Group's strategies, governance, risk controls, standards, procedures, adoption (such as use case management) and talent development for data and artificial intelligence

Material matters will be reported to the Board/Board Committees by the Management Committees according to their respective Terms of Reference.

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管理層委員會

每個管理層委員會均獲董事會或董事會轄下委員會授予特定的角色及職責，並以書面訂明具體的職權範圍處理相關事宜：

執行委員會

• 協助及支援聯席行政總裁在策略層面上管理本集團的業務及運作

風險管理委員會

• 協助風險委員會處理與本集團所有主要風險相關的日常管理工作，包括風險偏好、風險狀況、更新監管規定及主要監控措施的合規性

信貸委員會

• 處理本集團信貸風險相關的所有事宜

營運風險管理委員會

• 處理本集團營運、法律、信譽、合規及科技風險相關事宜

資產負債管理委員會

• 處理本集團市場、利率及流動性風險相關的所有事宜

危機管理委員會

• 負責處理本集團的危機事故（如有），該等事故會危害或可能危害集團的信譽、流動性／財政狀況及持續業務運作

投資委員會

• 檢討及制訂本行及東亞銀行有限公司僱員公積金就有關定息債券工具、股本及其他股本相關投資工具的投資策略及作出決策

環境、社會及管治督導委員會

• 為本行的環境、社會及管治策略設定方向，並提升本集團的可持續發展表現

集團數據與人工智能督導委員會

• 處理本集團在數據與人工智能領域上的策略、管治、風險控制、標準、工序、應用推廣（如用例管理）及人才發展的相關事宜

管理層委員會根據其各自的職權範圍向董事會／董事會轄下委員會匯報重要事項。

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Corporate Governance Report (continued)

C. Remuneration of Directors and Senior Executives

The scales of Directors' fees, and fees for membership of the AC, NC, RemCo, RC and ESGC are outlined below:

Information relating to the remuneration of each Director for 2025 is set out in Note 20 to the financial statements on page 278.

Disclosure of Remuneration Policy

In accordance with the latest "Guideline on a Sound Remuneration System" (the "Guideline") issued by the HKMA in July 2021, the Bank has reviewed and revised its Remuneration Policy for employees of the Group, including its branches in Macau, Taiwan and overseas and subsidiaries. The Remuneration Policy covers all categories of employees, including those described in paragraph 2.1.1 of the Guideline. The RemCo, Group Chief Risk Officer and Group Chief Compliance Officer annually review the Bank's Remuneration Policy, including a reassessment of the principles applied in determining remuneration packages, as well as the structure and amount of compensation ultimately awarded.

The Remuneration Policy was reviewed and endorsed by the RemCo in 2025. No major changes were made.

General Principles

The Remuneration Policy of the Group promotes effective risk management, and is designed to encourage employee behaviour that supports the Group's business objectives, long-term financial soundness, risk tolerance, risk management framework and corporate values.

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C. 董事及高級行政人員的薪酬

董事袍金，以及審核委員會、提名委員會、薪酬委員會、風險委員會及環境、社會及管治委員會委員的酬金摘錄如下：

有關各董事2025年度的薪酬資料載於第278頁的財務報表附註20。

薪酬政策的披露

按照金管局於2021年7月發出的《穩健的薪酬制度指引》修訂版（「《指引》」，本行已檢討並修訂對本集團（包括其澳門、台灣及海外分行及附屬公司）僱員的薪酬政策。薪酬政策適用於所有僱員，並包括依據《指引》第2.1.1段所述的員工。薪酬委員會、集團風險總監及集團合規總監於每個年度檢討本行的薪酬政策，當中包括重新評估應用於薪酬組合，以及報酬的架構及最終所發放金額的釐定原則。

薪酬委員會於2025年檢討並修訂薪酬政策，並沒有重大修改。

一般原則

本集團的薪酬政策以促進有效的風險管理為原則，旨在鼓勵僱員支持本集團達致業務目標、維持長期財政穩健，以及本集團在風險承擔、風險管理架構及企業價值觀等方面的工作。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Remuneration Structure

Employee remuneration packages may consist of a combination of fixed and variable remuneration. The appropriate proportion of fixed and variable remuneration shall vary according to an employee's seniority, role, responsibilities, and activities within the Group, among other things.

Fixed remuneration refers to an employee's annual salary (including year-end pay, if any), while variable remuneration (including cash bonus payments, and/or share options or other share-linked instruments) is awarded based on the employee's performance with a view to better aligning incentives with risk and longer-term value creation. Variable remuneration is determined taking into account an employee's seniority, role and responsibilities, and the actual or potential risks that the employee's activities may create for the Group and the extent to which they may affect its overall performance. In general, share options or other share-linked instruments will be granted to staff at General Manager grade or above only.

Separate bonus schemes apply to risk control personnel, whose awards are not linked to the performances of the business units that they oversee.

Employees' Performance Measurements and the Award of Variable Remuneration

The RemCo determines the measures and the corresponding target levels of the Group's performance with reference to corporate goals and objectives at the beginning of each financial year and when necessary.

The performance of business units will be assessed by a combination of financial and non-financial factors which are determined by senior management with reference to the relevant corporate goals and the functional responsibilities of the business units.

The award of variable remuneration is determined by taking into account a combination of corporate and/or business results as well as the assessment of individual employee's performance against the pre-set financial/quantitative measures and non-financial/qualitative measures for the year which include adherence to risk management policies, compliance with legal, regulatory and ethical standards, results of internal audit reviews as well as adherence to corporate values.

To ensure that there is balance between financial factors and non-financial factors in the assessment of performance of both business units and individual employees, the overall weighting on financial factors is limited to avoid over reliance on financial measures and to align with HKMA's expectation on Bank Culture Reform. Performance is therefore judged, not only on what is achieved over the short and long-term, but also on how it is achieved. Performance in relation to non-financial factors, including risk, compliance and adherence to corporate values, forms a significant part of the overall employee performance measurement and promotes proper employee conduct and behaviour, given that poor performance in these areas can be indicative of significant risks to the Group. Adverse performance in non-financial/qualitative factors will override outstanding financial/quantitative achievements and be reflected by a reduction in, or elimination of, any variable remuneration.

To help ensure a balanced evaluation, a series of compliance and risk management factors are also taken into account. The major types of risks covered are market, credit, interest rate, liquidity and operational risks. Other risks including legal, reputation, technology, strategic and compliance are closely monitored at Bank level by various Management Committees and adjustment will be made to an individual's variable remuneration when appropriate.

To embed a values-led, high performance culture, the variable remuneration plans are designed to recognise and reward positive behaviours. Meanwhile, the Bank Group carries out regular review to assess instances of non-compliance with risk control procedures and/or regulatory requirements. Instances of non-compliance are escalated for consideration in remuneration decision, including adjustment of variable remuneration within the year, malus of the unvested awards granted in prior year(s) and clawback of vested awards.

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薪酬架構

僱員的薪酬組合包含固定薪酬和浮動薪酬，兩者之間的合適比例因應僱員的職級、職務、職責，以及其在本集團內所進行的業務等而有所不同。

固定薪酬乃指僱員的年薪（包括雙糧，如適用），而浮動薪酬（包含現金花紅及／或認股權或其他股票掛鈎工具）則根據僱員的工作表現而發放，使其所獲得的報酬更能配合風險和較長期的價值創造。浮動薪酬的釐定準則主要是考慮到僱員的職級、職務、職責和他們所進行的業務對本集團可能帶來的實質或潛在風險，以及該等風險對本集團整體表現的影響程度。一般而言，認股權或其他股票掛鈎工具只會授予總經理級或以上的僱員。

本集團亦設有獨立賞金計劃予風險控制人員，而發放的獎金並非與其所監管的業務部門表現掛鈎。

僱員表現的衡量和浮動薪酬的發放

薪酬委員會於各個財政年度開始時及必要時，參考公司的目的和目標以釐定本集團表現的有關措施及相應目標水平。

高級管理層將根據公司的相關目標及業務部門的主要職責範圍而釐定一套評核業務部門工作表現的準則。這些評核的準則包括財務及非財務因素。

浮動薪酬會綜合考慮企業及／或業務部門之表現，以及根據當年的預設財務／數量措施和非財務／質量措施對個別僱員的績效評估而釐定，其中包括遵守風險管理政策，遵守法律、法規和道德標準，內部稽核報告的結果以及遵守企業價值觀。

為了確保業務部門和個別僱員的績效評估，能在財務和非財務因素之間取得平衡，故限制財務因素的評核佔比以避免過度依據財務因素，並確保符合金管局對銀行企業文化改革的要求。因此，不僅根據短期和長期取得的成就，還要根據如何取得該成就來評估績效。於非財務因素（包括風險、合規及遵守企業價值觀）相關的表現未如理想時，可能顯示對本集團帶來重大風險，因此該表現將視作為評核僱員整體表現的重要考量因素，以促進僱員的正確行為操守。再者，非財務／質量措施方面表現欠佳將凌駕於其財務／數量措施方面的傑出表現，其浮動薪酬會有所下調甚至撤銷。

除此之外，還考慮一系列合規及風險管理因素的準則，以確保僱員的工作表現獲平衡考量。主要風險的因素涵蓋市場、信貸、利率、流動資金及營運風險。其他風險包括法律、信譽、科技、策略性及合規風險則由不同的管理層轄下委員會在銀行層面上作出緊密監察，並於適當時調整個別僱員的浮動薪酬。

為了促進以價值為本之高績效文化，浮動薪酬計劃旨在識別和獎勵正面行為。與此同時本集團還會定期進行檢討，以評估風險控制程序及／或監管要求的違規情況。相關的違規情況將會上告並影響薪酬之決定，包括調整當年的浮動薪酬、扣減尚未歸屬及要求退回已歸屬的浮動薪酬。

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Corporate Governance Report (continued)

In 2025, in accordance with the Accountability Framework Implementation Guidelines of the Bank, regular accountability review meetings were held by Senior Management, Group Chief Risk Officer, Group Chief Compliance Officer, Group Head of People & Sustainability Division, and Group Head of Legal & Secretarial Division to ensure that risk and compliance performance of department were taken into due consideration in the determination of variable remuneration funding and individual performance and reward so as to foster proper risk culture and business conduct. To enhance openness and transparency, if a formal accountability review of a significant incident is required, the Accountability Work Group will determine whether any staff member should be held accountable individually or collectively, or any department should be subject to risk and compliance modification on variable remuneration funding for the incident.

Senior Executive Compensation

The RemCo annually reviews the remuneration packages of the Senior Management (including the Executive Chairman, Co-Chief Executives and Deputy Chief Executives of the Bank), and Key Personnel (including 19 General Managers and the Head of Capital Markets & Liquidity Management Department). In determining the remuneration packages of the Senior Management and Key Personnel, the RemCo takes into account individual performances, performances of respective divisions and departments, and the Group's overall business goals and objectives.

The aggregate payouts for these senior executives for 2025 are shown in the table below in accordance with the disclosure requirement 3.2 of the Guideline.

Total value of remuneration in 2025

Remarks:
(i) The value of share options or share-linked instruments is linked to variable remuneration.
(ii) The remuneration of Senior Management and Key Personnel for 2025 included the remuneration of two Key Personnel who retired from/left the Group on 14 April 2025 and 3 July 2025 respectively, and four Key Personnel who were appointed on 1 January 2025. The remuneration of Senior Management and Key Personnel for 2024 included the remuneration of three Key Personnel who retired from/left the Group on 2 May 2024, 15 July 2024 and 1 December 2024 respectively, and one senior management who joined the Group on 5 December 2024 and two Key Personnel who were appointed on 1 July 2024 and 1 December 2024 respectively.
(iii) In 2025, the aggregate amount of HK$4,690,189 sign-on payment was made to one Senior Management and three Key Personnel of the Group (2024: HK$1,264,532 was made to three Key Personnel of the Group), while no guaranteed bonus or severance payment was made to the Group's Senior Management or Key Personnel (2024: nil).

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本行根據問責框架實施指引，於2025年定期舉行高層管理人員、集團風險總監、集團合規總監、集團人事及可持續發展處主管，及集團法律及公司秘書處主管之問責審查會議，以確保在制定浮動薪酬總額和個人績效及獎勵時，應考慮部門之風險和合規的表現，從而推動正確的風險文化和商業行為。為確保公開和透明度，問責工作小組需要對重大事件進行正式問責審查，以釐定僱員是否需要單獨或與他人共同為該事件問責、以及相關部門因應該事件而觸犯有關風險及合規方面之事宜，是否需要對部門的獎金總額作出調整。

高級行政人員的薪酬

薪酬委員會於每個年度檢討高層管理人員（包括本行執行主席、聯席行政總裁及副行政總裁）及主要管理人員（包括19名總經理以及資本市場及流動資金管理部門主管）的薪酬組合。薪酬委員會在釐定高層管理人員及主要管理人員的薪酬組合時所考慮的因素，包括個人工作表現、相關分處及部門的表現，以及本集團的整體業務目的和目標。

根據《指引》第3.2項的披露規定，此等高級行政人員於2025年度獲得的薪酬總額載於下表。

2025年度薪酬總值

註：
(i) 認股權或股票掛鈎工具價值與浮動薪酬相聯。
(ii) 2025年度之高層管理人員及主要管理人員的薪酬包括兩名分別於2025年4月14日及2025年7月3日退休／離職和四名於2025年1月1日委任的主要管理人員。2024年度之高層管理人員及主要管理人員的薪酬包括三名分別於2024年5月2日、2024年7月15日及2024年12月1日退休／離職，一名於2024年12月5日加入本集團的高層管理人員和兩名分別於2024年7月1日及2024年12月1日委任的主要管理人員。
(iii) 於2025年度，集團向一名高層管理人員及三名主要管理人員共支付了港幣4,690,189元的簽約受聘酬金（2024年度集團向三名主要管理人員共支付了港幣1,264,532元），而集團於2025及2024年度並無向高層管理人員或主要管理人員支付任何保證花紅或遣散費。

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Corporate Governance Report (continued)

Total outstanding deferred remuneration in 2025

Remarks:
(i) The values of share options relate to the 2021-2023 variable remuneration are calculated based on the fair value on the respective Grant Dates. The value of share options or share-linked instruments relate to 2024 variable remuneration is linked to variable remuneration.
(ii) The vested cash bonuses and share options relate to the 2021 variable remuneration award granted in 2022 and vested in 2025, the 2022 variable remuneration award granted in 2023 and vested in 2025 and the 2023 variable remuneration award granted in 2024 and vested in 2025. The total number of share options granted in 2022, 2023 and 2024 are 16,118,590 shares, 11,724,923 shares and 13,878,956 shares respectively.
(iii) The unvested cash bonuses and share options relate to the 2022, 2023 and 2024 variable remunerations.
(iv) The outstanding deferred remuneration of Key Personnel in 2025 included the vested and unvested cash bonuses and share options of fifteen Key Personnel who retired from/left the Group on 1 March 2021, 1 October 2021, 1 January 2022, 11 March 2022, 21 July 2022, 1 October 2022, 1 January 2023, 1 July 2023, 1 December 2023, 1 January 2024, 2 May 2024, 15 July 2024, 1 December 2024, 14 April 2025 and 3 July 2025 respectively.

Total outstanding deferred remuneration in 2024

Remarks:
(i) The values of share options are calculated based on the fair value on the respective Grant Dates.
(ii) The vested cash bonuses and share options relate to the 2020 variable remuneration award granted in 2021 and vested in 2024, the 2021 variable remuneration award granted in 2022 and vested in 2024 and the 2022 variable remuneration award granted in 2023 and vested in 2024. The total number of share options granted in 2021, 2022 and 2023 are 4,336,553 shares, 16,118,590 shares and 11,724,923 shares respectively.
(iii) The unvested cash bonuses and share options relate to the 2021, 2022 and 2023 variable remunerations.
(iv) The outstanding deferred remuneration of Key Personnel in 2024 included the vested and unvested cash bonuses and share options of fourteen Key Personnel who retired from/left the Group on 1 September 2020, 1 March 2021, 1 October 2021, 1 January 2022, 11 March 2022, 21 July 2022, 1 October 2022, 1 January 2023, 1 July 2023, 1 December 2023, 1 January 2024, 2 May 2024, 15 July 2024 and 1 December 2024 respectively.

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2025年度未發放的遞延薪酬總額

| 未發放的遞延薪酬 | 於2025年度
已歸屬部分
港幣（元） | 於2025年底
未歸屬部分
港幣（元） | 於2025年度
因工作表現而取消
的已歸屬部分
港幣（元） | 於2025年底
因工作表現而取消
的未歸屬部分
港幣（元） |
| --- | --- | --- | --- | --- |
| (i) 高層管理人員 | | | | |
| ·現金花紅 | 6,884,758 | 13,578,098 | 0 | 0 |
| ·認股權 | 17,355,744 | 36,153,586 | 0 | 0 |
| (ii) 主要管理人員 | | | | |
| ·現金花紅 | 11,543,010 | 14,616,351 | 0 | 0 |
| ·認股權及／或
股票掛鈎工具 | 4,480,702 | 16,268,166 | 0 | 0 |

註：
(i) 2021至2023認股權價值乃根據各授予日的公平價值計算。2024認股權或股票掛鈎工具價值則與浮動薪酬相聯。
(ii) 已歸屬現金花紅及認股權為2022年授予並於2025年歸屬的2021年浮動薪酬和2023年授予並於2025年歸屬的2022年浮動薪酬和2024年授予並於2025年歸屬的2023年浮動薪酬。於2022、2023及2024年授予的認股權總額分別為16,118,590股及11,724,923股權及13,878,956股。
(iii) 未歸屬現金花紅及認股權為2022、2023及2024年浮動薪酬。
(iv) 2025年度之主要管理人員未發放的遞延薪酬含15名已分別於2021年3月1日、2021年10月1日、2022年1月1日、2022年3月11日、2022年7月21日、2022年10月1日、2023年1月1日、2023年7月1日、2023年12月1日、2024年1月1日、2024年5月2日、2024年7月15日、2024年12月1日、2025年4月14日及2025年7月3日退休／離職之主要管理人員的已歸屬及未歸屬的現金花紅及認股權。

2024年度未發放的遞延薪酬總額

| 未發放的遞延薪酬 | 於2024年度
已歸屬部分
港幣（元） | 於2024年底
未歸屬部分
港幣（元） | 於2024年度
因工作表現而取消
的已歸屬部分
港幣（元） | 於2024年底
因工作表現而取消
的未歸屬部分
港幣（元） |
| --- | --- | --- | --- | --- |
| (i) 高層管理人員 | | | | |
| ·現金花紅 | 6,154,439 | 13,600,616 | 0 | 0 |
| ·認股權 | 16,666,794 | 35,287,370 | 0 | 0 |
| (ii) 主要管理人員 | | | | |
| ·現金花紅 | 10,426,376 | 21,903,461 | 0 | 0 |
| ·認股權 | 6,764,073 | 9,450,668 | 0 | 0 |

註：
(i) 認股權價值乃根據各授予日的公平價值計算。
(ii) 已歸屬現金花紅及認股權為2021年授予並於2024年歸屬的2020年浮動薪酬和2022年授予並於2024年歸屬的2021年浮動薪酬和2023年授予並於2024年歸屬的2022年浮動薪酬。於2021、2022及2023年授予的認股權總額分別為4,336,553股及16,118,590股及11,724,923股。
(iii) 未歸屬現金花紅及認股權為2021、2022及2023年浮動薪酬。
(iv) 2024年度之主要管理人員未發放的遞延薪酬含14名已分別於2020年9月1日、2021年3月1日、2021年10月1日、2022年1月1日、2022年3月11日、2022年7月21日、2022年10月1日、2023年1月1日、2023年7月1日、2023年12月1日、2024年1月1日、2024年5月2日、2024年7月15日及2024年12月1日退休／離職之主要管理人員的已歸屬及未歸屬的現金花紅及認股權。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Other relevant remuneration disclosures are set out in Notes 20, 21 and 49 to the financial statements on pages 278, 280 and 411.

The Bank has fully complied with HKMA's disclosure requirements set out in Part 3 of the Guideline.

Deferral Arrangements

The award of variable remuneration to the Senior Management and Key Personnel is subject to deferment in such a manner as determined by the RemCo. In general, the proportion of variable remuneration which is subject to deferment will increase progressively in line with the seniority, scope of responsibilities, and other relevant factors pertinent to the Senior Management and Key Personnel.

For employees other than Senior Management and Key Personnel, the Bank adopts a materiality-based deferral arrangement of variable remuneration, where the total amount of variable remuneration, including cash bonus and any kind of incentive, will be subject to deferment when certain thresholds of total variable remunerations determined by the Board of Directors are met. The portion of variable remuneration to be deferred will increase by reference to the total amount of variable remuneration.

The award of deferred remuneration is subject to a minimum vesting period and pre-defined vesting conditions as determined by the RemCo and communicated to all relevant employees. Deferred remuneration is awarded in such a manner so as to align employees' incentive awards with long-term value creation and the time horizons of risk. The future performance (both financial and non-financial) of the Group, relevant business units, and individual employees, as well as the creation of value for our shareholders, are taken into consideration when determining vesting conditions. Vesting and payment of deferred remuneration will be made gradually over a period of 3 years and no faster than on a pro-rata basis.

In circumstances where it is later established that decisions or actions made by an employee and/or business unit in a particular year had a severe negative impact on the Bank Group's overall profitability, any unvested portions (i.e. cash bonus and/or share option tranches and/or share-linked Instruments that have yet to be vested) of deferred variable remuneration (relating to that particular year) should be forgone, either in part or in whole, as determined by the RemCo.

In circumstances where it is later established that any performance measurement for a particular year was based on data that is later proven to have been manifestly misstated, or it is later established that the relevant employee has committed fraud, malfeasance, or a violation of internal control policies, any unvested portions (i.e. cash bonuses and/or share option tranches and/or share-linked Instruments that have yet to be vested) of deferred variable remuneration (relating to that particular year in question) should be forgone, either in part or in whole, as determined by the RemCo. In certain circumstances, clawback of vested portion of the deferred variable remuneration of that particular year may apply.

Future Review

As a major financial institution in Hong Kong, the Group not only takes extensive measures to ensure that it complies with all the relevant guidelines, rules, and regulations, but also adopts positive steps to ensure that ethical, social, and environmental aspects are taken into account when determining remuneration policies and packages.

The Group will keep abreast of the latest development in the labour market, especially in the financial services sector, and will review and refine its compensation and remuneration policies whenever necessary to enable the provision of competitive remuneration packages to ensure the retention of talent.

東亞銀行有限公司2025年報
139
企業管治報告（續）

其他相關薪酬披露項目載於第278、280及411頁的財務報表附註20、21及49內。

本行已完全遵循《指引》第3部分有關金管局薪酬披露之要求。

遞延安排

高層管理人員及主要管理人員的浮動薪酬依照薪酬委員會所定的遞延安排發放。一般而言，高層管理人員及主要管理人員可予遞延的浮動薪酬比例，會按其本身的職級、職責範圍和其他相關因素而遞增。

對於非高層管理人員及非主要管理人員的員工，本行將採用董事會因應其超逾既定門檻之浮動薪酬總額（包括現金花紅和任何形式的獎金）而訂定漸進的延付機制。遞延的浮動薪酬部分將依照浮動薪酬總額逐漸增加。

遞延薪酬的發放受限於薪酬委員會所定並通知各有關僱員的最短歸屬期限和預設的歸屬條件。遞延薪酬的發放應能確保僱員所獲的報酬與長期的價值創造和風險的存在時間相配合。在釐定歸屬條件時，會考慮到集團、相關業務部門和僱員日後在財務及非財務方面的表現，以及為股東所創造的價值。遞延薪酬的歸屬和支付將會在3個年度內分階段及按比例進行。

若日後確定僱員及／或業務部門在某年度作出的決策或措施，對集團的整體盈利有嚴重的負面影響時，其於該年度內遞延浮動薪酬中的全部或部分未歸屬現金花紅及／或認股權及／或股票掛鈎工具將會按照薪酬委員會的決定予以取消。

若日後確定用以衡量某年度工作表現的數據被證實為明顯地錯誤陳述，或有關僱員曾作欺詐、違法或違反內部管控政策等行為，其於該年度內遞延浮動薪酬中的全部或部分未歸屬現金花紅及／或認股權及／或股票掛鈎工具將會按照薪酬委員會的決定予以取消。在若干情況下，該特定年度的已歸屬遞延浮動薪酬可予以收回。

未來檢討

本集團作為香港主要的金融機構，在釐定薪酬政策和組合時不但採取廣泛措施確保符合所有相關原則、規則和規例，並採取積極的措施以確保顧及道德、社會和環境各方面。

本集團將會密切留意勞工市場，尤其是金融服務界別的最新發展，並在必要時檢討及改善薪酬及報酬政策，藉此提供具競爭力的薪酬組合以留住人才。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

D. Accountability and Audit

Financial Reporting

The Board is responsible for presenting a balanced, clear and comprehensible assessment of the Bank's performance, position and prospects.

Management comprising Co-Chief Executives, Deputy Chief Executives and General Managers shall provide sufficient explanation and information to the Board as will enable the Board to make an informed assessment of the financial and other information presented before the Board for approval. It provides the Board with monthly updates giving a balanced and understandable assessment of the Bank's performance, position and prospects to assist the Board as a whole and each Director to discharge their duties.

The Directors are responsible for ensuring maintenance of proper accounting records and preparing accounts of each financial period, which give a true and fair view of the state of affairs of the Group and of the results and cash flow for that period. In preparing the accounts for the year ended 31 December 2025, the Directors have:

• consistently applied appropriate accounting policies;
• made judgements and estimates that are prudent and reasonable; and
• prepared the accounts on the going concern basis.

The Bank has announced its annual and interim results within 2 months after the end of the relevant periods, which is earlier than the limit of 3 months (for annual results) and within the limit of 2 months (for interim results) as required by the Listing Rules.

A statement by the auditor about their reporting responsibilities is included in the Independent Auditor's Report from pages 204 to 218.

The Board will present a balanced, clear and understandable assessment to annual and interim reports, other price-sensitive announcements and other financial disclosures required under the Listing Rules, and reports to regulators as well as to information required to be disclosed pursuant to statutory requirements.

Risk Management and Internal Controls

The Directors acknowledged that they are responsible for the Group's risk management and internal control systems and reviewing their effectiveness. All employees are responsible for identifying and managing risk within the scope of their roles as part of the three lines of defence model. The second line of defence sets the policy and guidelines for managing specific risk areas, provides advice and guidance in relation to the risk, and challenges the first line of defence, the Risk Owners, on effectiveness of risk management. Adopting a risk-based approach, the third line of defence formulates an internal audit plan annually to review key internal controls and provide independent assurance on the effectiveness of the Group's risk management and internal control systems. The Internal Audit Division and Risk Management Division assume the responsibilities of internal audit and risk management functions of the Group, respectively.

The Board is responsible for evaluating and determining the nature and extent of the risks it is willing to take in achieving the Group's strategic objectives and ensuring that the Group establishes and maintains appropriate and effective risk management and internal control systems. The Board is also responsible for overseeing the Senior Management and the other senior executives in the design, implementation and monitoring of the risk management (including ESG risk) and internal control systems.

東亞銀行有限公司2025年報
141
企業管治報告（續）

D. 問責及稽核

財務匯報

董事會有責任對本行的表現、狀況及前景作出一個平衡、清晰及全面的評核。

管理層包括聯席行政總裁、副行政總裁及總經理須向董事會提供足夠解釋及資料，讓董事會可以就提交予他們批核的財務及其他資料，作出有根據的評審。管理層每月向董事會提供更新資料，就有關本行的表現、財務狀況及前景作出平衡及可理解的評估，以協助董事會及各董事履行彼等的職責。

董事負責確保保存適當的會計記錄及編製每個財政期間的賬項，使這些賬項能真實和公平地反映本集團在該段期間的財政狀況、業績及現金流量表現。在編製截至2025年12月31日止年度的賬項時，董事已：

• 貫徹地應用適當的會計政策；
• 作出審慎及合理的判斷及估計；及
• 按持續經營基準編製賬項。

本行一向在有關財政期間結束後2個月內公布年度及中期業績，較《上市規則》所規定3個月（年度業績）的期限為早，亦符合《上市規則》所規定2個月（中期業績）的期限。

核數師的申報責任聲明載於由第205至219頁的獨立核數師報告內。

董事會在各方面將作出平衡、清晰及可理解的評審，包括：年度報告及中期報告、其他涉及股價敏感資料的公告及根據《上市規則》規定須予披露的其他財務資料，以及向監管者提交的報告書，以至根據法例規定須予披露的資料。

風險管理及內部監控

董事承認其須對集團的風險管理及內部監控系統負責，並有責任檢討其效能。所有員工作為三道防線模式的一部分，都有其角色範圍內識別和管理風險的責任。第二道防線設定政策和指引管理特定的風險領域，就風險提供意見和指導，並對風險負責人作為風險管理第一道防線的有效性提出挑戰。第三道防線採納風險為本的方法，制定年度內部審計計劃以檢查內部監控，就本集團風險管理及內部監控系統的有效性提供獨立保證。集團的稽核處及風險管理處分別負責內部稽核及風險管理。

董事會負責評估及釐定集團達成策略目標時所願意承受的風險性質及程度，並確保集團設立及維持合適及有效的風險管理及內部監控系統。董事會亦負責監督高層管理人員及其他高級行政人員對風險管理（包括環境、社會及管治風險）及內部監控系統的設計、實施及監察。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

The risk management and internal control systems of the Group are designed to manage rather than eliminate the risk of failure to achieve business objectives, and can only provide reasonable and not absolute assurance against material misstatement or loss. Such systems comprise comprehensive policies and standards under a well-established organisational structure. Areas of responsibilities of each business and operational unit are clearly defined to ensure effective checks and balances. Please refer to the Sections "Principal Risk Management" from pages 326 to 385 and "Capital Adequacy" from pages 416 to 420 of this Annual Report for further details on the processes that the Group uses to identify, evaluate and manage principal risks.

The key procedures that the Board established to provide effective risk management and internal controls are as follows:

• A distinct organisation structure exists with defined lines of authority and control responsibilities.
• A comprehensive management accounting system is in place to provide financial and operational performance indicators to the Senior Management and the relevant financial information for reporting and disclosure purpose.
• Policies and procedures are designed for safeguarding assets against unauthorised use or disposition; for maintaining proper accounting records; and for ensuring the reliability of financial information used within the business or for publication. The procedures provide reasonable but not absolute assurance against material errors, losses or fraud.
• An Enterprise Risk Management Framework is in place for the Group to identify, evaluate, and manage principal risks and to rectify any related control issues, including credit, market, operational, liquidity, interest rate, strategic, legal, reputation, compliance, and technology risks. To identify and manage all potential risks in a more holistic and effective manner, a "Three Lines of Defence" risk management model is adopted, with Risk Owners, Risk Controllers and Internal Audit Division acting as the 1st, 2nd and 3rd lines of defence respectively, along with the overall coordination of the Group Chief Risk Officer. Oversight of risk management is provided by the RC, which is assisted by the Management Committees including the Risk Management Committee, Credit Committee, Asset and Liability Management Committee and Operational Risk Management Committee. Policies and procedures are in place to ensure compliance with applicable laws, rules and regulations.
• The Enterprise Risk Management Framework incorporates ESG and climate-related considerations and enables responsible parties to prioritise and allocate resources and better manage these issues. The significant climate risk issues will be reported and escalated to Management Committees and the Board through the existing Enterprise Risk Management Framework structure.
• The ESGC oversees the Bank Group's ESG performance and management of its material ESG impacts, risks, and opportunities. Among its other duties, it is responsible for reviewing and approving ESG strategies, goals, and targets; the results of the annual materiality assessment; and making recommendations to the Board.
• The AC reviews reports (including management letter) submitted by external auditor in connection with the annual audit and internal audit reports submitted by the Group Chief Auditor.
• A Policy on Handling and Dissemination of Inside Information is in place, setting out the guiding principles, procedures and internal controls for the handling and dissemination of inside information in a timely manner.
• A Whistleblowing Policy is in place to encourage external stakeholders to raise concerns, in confidence, about possible improprieties in any matter related to the Bank. Similarly, the Whistleblowing Policy and Procedure are designed to serve the same purpose for employees. The Bank treats all information received confidentially and protects the identity and the interests of all whistleblowers.

The Board annually reviews the adequacy and effectiveness of the Group's risk management (including ESG risk) and internal control systems which cover all material controls, including financial, operational and compliance controls. For the financial year ended 31 December 2025, the Board concurred with the Senior Management's confirmation that the Group's risk management and internal control systems are considered appropriate and effective.

東亞銀行有限公司2025年報
143
企業管治報告（續）

集團的風險管理及內部監控系統旨在管理而不是消除未能達成業務目標的風險，並只能對不會有重大的失實陳述或損失作出合理而非絕對的保證。這系統包含一個完善的公司架構，以及全面的政策及標準。各業務及營運單位的職責範圍清晰劃分，以確保有效制衡。關於本集團用於辨認、評估及管理主要風險的程序，詳情請參閱本年報的「主要風險管理」（第326至385頁）及「資本充足」（第416至420頁）的部分。

以下為董事會為提供有效的風險管理及內部監控而建立的主要程序：

• 組織架構權責清晰，監控層次分明。
• 設有一個全面的管理會計系統，為高層管理人員提供財務及營運表現的指標，以及用作匯報和披露的財務資料。
• 設計政策及程序以保障資產不致被非授權挪用或處置；保存恰當的會計記錄；以及確保用作業務及公告上的財務資料的可靠性。有關程序提供合理而非絕對的保證，以防出現嚴重的錯誤、損失或舞弊。
• 設有企業風險管理架構以識別、評估及管理主要風險和糾正任何相關的管控問題，包括信貸、市場、營運、流動性、利率、策略性、法律、信譽、合規、科技風險。為全面有效地識別及管理所有潛在風險，本集團已採納「三道防線」風險管理模式，以「風險負責人」、「風險監控人」及稽核處分別作為第一、第二及第三道防線，及由集團風險總監作整體協調。風險委員會由各管理層委員會包括風險管理委員會、信貸委員會、資產負債管理委員會及營運風險管理委員會協助，負責監督風險管理。設有政策及程序確保遵守適用法例、規則及規例。
• 企業風險管理架構已納入環境、社會及管治和氣候相關的考慮因素，使相關負責人決定管理議題的先後次序及資源分配。重大氣候風險議題將通過現有的企業風險管理架構匯報給相關的管理層委員會和董事會。
• 環境、社會及管治委員會監督本集團的可持續發展表現，並管理集團在環境及社會方面的重大影響、風險與機遇。委員會的職責包括檢討與批核可持續發展方面的策略、目標和指標、年度重要性評估結果等，並向董事會提出建議。
• 審核委員會審閱由外聘核數師提交涉及年度核數的報告（包括致管理層的審核情況說明函件），及由集團總稽核呈交的內部稽核報告。
• 設有一套處理及發布內幕消息政策，列出指導性原則、程序及內部監控，使內幕消息得以適時處理及發布。
• 設有舉報政策鼓勵持份者在保密情況下舉報有關本行任何可能發生不當行為的事宜。同時，亦訂立適用於僱員的舉報政策與程序。本行會對接獲的所有資料保密，並保護舉報人的身份及權益。

董事每年審閱本集團的風險管理（包括環境、社會及管治風險）及內部監控系統的足夠性及有效性，該管控涵蓋所有重要監控範疇，包括財務、營運及合規監控。截至2025年12月31日止的財政年度內，董事會同意高層管理人員的確認，認為本集團風險管理及內部監控系統屬合適及有效。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

Auditor's Remuneration

The fee paid or payable to KPMG, the Bank's external auditor, for providing audit and audit-related services to the Group during 2025 is HK$31.9 million in total.

During 2025, the fees paid or payable to KPMG and its associates for providing non-audit-related services amounted to approximately HK$17.0 million, which mainly included review and consultancy services.

The AC was satisfied that the non-audit services in 2025 did not affect the independence of KPMG.

E. Company Secretary

The Company Secretary is responsible for, among other things, the following duties:

• helping the Bank maintain a sound and effective corporate governance framework and regularly conducting review of policies and practices on corporate governance to ensure they are fit for purpose;
• keeping abreast of the developments in laws, rules and regulations that may affect the Bank's business, operations and governance practices;
• taking a proactive role in anticipating issues and providing advice to the Board in accordance with the Bank's Articles of Association, relevant laws, rules and regulations;
• ensuring efficient information flow within the Board and Board Committees and between Directors and Senior Management;
• ensuring Directors and Senior Management have access to the advice and services of the Company Secretary in the decision-making process;
• facilitating induction programme of new Directors and the continuous professional development of existing Directors;
• managing the logistics of Board and Board Committee meetings and developing agendas for those meetings and their respective minutes; and
• assisting the Board in formulating and pushing forward a robust compliance culture to meet both regulatory and investor expectations, and ensuring these align with the Bank's culture.

The Company Secretary is an employee of the Bank and reports directly to the Executive Chairman. During the year, the Company Secretary undertook over 15 hours of professional training.

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核數師酬金

2025年內，已支付或須支付予本行外聘核數師－畢馬威會計師事務所為本集團提供核數及與核數相關服務的總費用為港幣3,190萬元。

2025年內，已支付或須支付予畢馬威會計師事務所及其聯營公司提供非核數相關服務的費用約為港幣1,700萬元，其中主要包括審查及顧問服務。

審核委員會信納2025年度的非核數服務並無影響畢馬威會計師事務所的獨立性。

E. 公司秘書

公司秘書的職責（其中包括）如下：

• 協助銀行維持穩健及有效的企業管治架構，並定期檢視企業管治政策及實務，以確保其符合本行的需要及相關的監管規定；
• 時刻掌握或會影響本行業務、營運及管治實務的法律、規則和法規的最新發展；
• 積極主動，預視關注事項，並根據本行的組織章程細則及相關法律、規則及規例向董事會提供建議；
• 確保董事會及董事會轄下委員會內，以及董事與高層管理人員之間的資訊有效率地交流；
• 確保董事及高層管理人員在決策過程中均可取得公司秘書的意見和享用其服務；
• 安排新任董事入職培訓及現任董事的持續專業發展；
• 管理董事會及董事會轄下委員會的後勤工作，為其制訂會議的議程，並負責編寫會議紀錄；及
• 協助董事會制定及推行穩健的合規文化，以符合監管當局與投資者的期望，並確保其與本行的文化保持一致。

公司秘書為本行僱員，直接向執行主席匯報。年內，公司秘書已接受超過15個小時的專業培訓。

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Corporate Governance Report (continued)

F. Shareholders’ Rights and Investor Relations

The Bank’s approach to shareholders communication and engagement is set out below:

| Communication with Shareholders | • The Bank’s Shareholders Communication Policy (available on the website of the Bank) sets out the practices in relation to communication with shareholders and the investment community.
• Through various channels, including its website (www.hkbea.com), shareholders, investors and other stakeholders are provided with fair, timely and simultaneous access to the Bank’s information such as the Bank’s announcements, financial results, and press releases. The Bank also holds press and investor conferences to present half-year and full-year financial results to the media and analysts.
• The Bank welcomes shareholders’ and other stakeholders’ views and concerns relating to the Group’s management and governance. They may at any time send their opinions or enquiries to the Board by addressing to the Bank’s Company Secretary at the Bank’s registered address or email at info@hkbea.com. |
| --- | --- |
| Investor Relations | • The Bank maintains an open and regular dialogue with institutional and individual shareholders, fund managers, analysts and the media in accordance with its Shareholders Communication Policy. Communication channels include:
– Shareholders meetings;
– the Group’s website at www.hkbea.com;
– annual and interim reports, and press releases;
– announcements, notices and circulars;
– ESG reports;
– Press conferences after the announcement of interim and final results for media and analysts;
– meetings with analysts; and
– roadshows.
• The Senior Management conducts briefings with analysts and the press to apprise them of the Bank’s annual and interim results, business strategies and outlook.
• During the year, the Board reviewed the implementation and effectiveness of the Bank’s Shareholders Communication Policy, which has been included under the Bank’s Corporate Governance Framework, and considered that it has remained appropriate and effective. |
| General Meetings | • The Board uses the AGMs or other general meetings as a useful forum for shareholders to exchange views with the Board. The Chairman of each of the AC, NC, RemCo, RC and ESGC, external auditor, Senior Management and legal advisors (if applicable) are also present to answer shareholders’ questions. Shareholders should refer to paragraph 22 of A Guidance to the Auditor when Responding to Questions at an Annual General Meeting issued by HKICPA in respect of the limitations of the external auditor’s role in audit.
• In accordance with the relevant requirements under the Listing Rules and the Articles of Association, any vote of shareholders at a general meeting will be taken by poll. Detailed procedures for conducting a poll will be explained to the shareholders in the general meeting so that shareholders are familiar with such voting procedures. A separate resolution on each substantially separate issue will be proposed by the chairman of a general meeting. The poll results are available on the websites of HKEX and the Bank on the day of the general meeting.
• The Bank’s 2026 AGM will be held on Friday, 8 May 2026 at 11:30 am. The notice will be sent to shareholders not less than 21 days before the meeting. Please refer to the Circular for the details of the 2026 AGM. |

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F. 股東權利及投資者關係

本行就與股東溝通及鼓勵股東參與的政策如下：

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Corporate Governance Report (continued)

| Convening of General Meeting on Requisition | • Subject to the Companies Ordinance, Directors of the Bank shall, on the request of shareholders of the Bank who represent at least 5% of the total voting rights of all the shareholders having a right to vote at general meetings, convene a general meeting of the Bank.
• Each request must state the general nature of the business to be dealt with at the meeting, the name and contact details of the person making the request, must be authenticated by the person making it and may be sent to the Bank in hard copy form or in electronic form.
• Shareholders may include the text of a resolution that may properly be moved and is intended to be moved at the meeting. The Bank will take appropriate actions and make necessary arrangements in accordance with the requirements of the Companies Ordinance once a valid request is received.
• For further details, shareholders may refer to the requirements as set out in the Companies Ordinance. |
| --- | --- |
| Putting Forward Proposals at General Meeting | • Pursuant to the Companies Ordinance, shareholders representing at least 2.5% of the total voting rights of all the shareholders having a right to vote, or at least 50 shareholders who have a relevant right to vote, may:
- put forward proposal at general meeting; and
- circulate to other shareholders written statement with respect to matter or other business to be dealt with at general meeting.
• For further details on the shareholder qualifications, procedures and timeline on the above-mentioned, shareholders should refer to Sections 580 and 615 of the Companies Ordinance, as amended from time to time, or any section(s) in the Ordinance substituted thereof. |
| Amendments to the Articles of Association in 2025 | • At the 2025 AGM held on 9 May 2025, shareholders passed a special resolution to approve amendments to the Articles of Association.
• The amendments were made to tie in with the latest legal and regulatory requirements in relation to treasury shares and communication with shareholders by means of website following the relevant amendments to the Companies Ordinance and the amendments to the Listing Rules which took effect on 11 June 2024.
• The amended Articles of Association was adopted on 9 May 2025 and is available on the website of HKEX and the Bank. |

Dividend Policy

The Dividend Policy is to formulate the dividend payments of the Bank in a complete and comprehensive manner and to fulfil the corporate governance requirement. It forms part of the Bank's Corporate Governance Framework and will be reviewed annually.

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| 要求召開股東大會 | • 按《公司條例》的規定，本行董事在接獲本行股東的要求時，須安排召開股東大會，而該等股東須佔全體有權在股東大會上投票表決的股東的總表決權最少5%。
• 每項要求均必須述明將於會上處理事務的一般性質、該股東姓名及聯絡資料，並且必須由該股東認證，而該要求可透過印本形式或電子形式送交本行。
• 有關要求可包含在該大會上可恰當地動議並擬在該大會上動議的決議的文本。一旦接獲有效的要求，本行將根據《公司條例》的規定採取適當措施及作出必要安排。
• 股東如欲了解詳情，可參閱《公司條例》所載的規定。 |
| --- | --- |
| 於股東大會提出動議 | • 按《公司條例》，持有本行全體股東表決權不少於2.5%之股東，或最少50位有相關表決權利之股東，可：
— 於股東大會上提出動議；及
— 向其他股東傳閱有關擬於股東大會上處理的事項或其他事務之陳述書。
• 有關上述提出動議之股東資格、程序及時限之詳細資料，股東應參考《公司條例》(經不時修訂)第580條及第615條，或該條例中取代該等條文之任何條文。 |
| 於2025年內修訂組織章程細則 | • 於2025年5月9日召開的2025股東周年常會上，股東通過特別決議案批准修改組織章程細則。
• 本行對組織章程細則作出若干修訂，以確保其與《公司條例》之相關修訂及已於2024年6月11日生效的《上市規則》之修訂，在有關庫存股份及透過網站與股東通訊的最新的法例及監管要求一致。
• 經修訂的組織章程細則已於2025年5月9日通過採用，並可在香港交易所及本行的網站查閱。 |

派息政策

派息政策旨在以完整及全面的方式制定本行的股息派發，符合企業管治的規定。該政策為本行企業管治架構的一部分，並將每年進行檢討。

The Bank of East Asia, Limited Annual Report 2025

Corporate Governance Report (continued)

General guidelines

Pursuant to the Articles of Association, the Board may from time to time pay to shareholders interim dividends, subject to its discretion. The Board shall take into account prevailing legal and regulatory requirements and the best market practices when considering the payment of dividends.

The following factors will be considered for determining the payment of dividends:

• statutory and regulatory restrictions;
• the Group's financial results;
• shareholders' expectation and interests;
• market conditions and long-term business growth and strategies;
• the capital adequacy ratios, leverage ratios, liquidity coverage ratios and net stable funding ratios after distribution; and
• any other factors the Board may deem relevant.

Dividend pay-out ratio

In accordance with the Group's Dividend Policy, the total dividends (other than special dividend, if any) to be distributed yearly to shareholders are to be within the range of 30% to 70% of the net attributable profits for the year, after deduction of any distribution to holders of Additional Tier 1 capital instruments.

Frequency and form of dividend

Interim dividend may be declared half-yearly for the half-year period ending 30 June and the half-year period ending 31 December.

Scrip in lieu of cash dividend may be offered to shareholders, subject to the approval of the Board.

Special dividend may be considered by the Board.

Dividend declared by the Board

In line with the Dividend Policy, the Board declared a second interim dividend of HK$0.22 per share. Taking together the first interim dividend of HK$0.39 per share, this brings the ordinary dividend for the financial year to HK$1,609 million, representing a dividend pay-out ratio of 50% (2024: 45%).

G. Related Party Transactions

Details of the significant related party transactions are provided under Note 49 to the financial statements. These transactions were entered into by the Bank in the ordinary and usual course of business and on normal commercial terms and, in relation to those constituting connected transactions under the Listing Rules, they have also complied with applicable requirements under the Listing Rules. Details of the continuing connected transactions and connected transactions are provided in the Report of the Directors from pages 194 to 200. For other related party transactions, if constituting continuing connected transactions or connected transactions, they are exempt from the relevant disclosure requirements under the Listing Rules.

H. Responsibilities of Directors for the Consolidated Financial Statements

The Directors of the Bank acknowledged that they are responsible for the preparation of the consolidated financial statements of the Bank. During the year, in strict compliance with relevant regulatory requirements, the Bank published the Annual Report 2024 and the Interim Report 2025 as scheduled.

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一般指引

根據組織章程細則規定，董事會有權自行決定可不時向股東支付中期股息。董事會考慮支付股息時，應按照目前法律及監管規定，以及參考最佳市場常規。

本行將考慮以下因素以決定派發股息：

• 法定及監管限制；
• 本集團的財務業績；
• 股東的期望及權益；
• 市場情況及長期業務增長和策略；
• 派發後的資本充足比率、槓桿比率、流動性覆蓋比率及穩定資金淨額比率；及
• 任何其他董事會視為相關的因素。

派息比率

根據本集團派息政策，每年派發給股東的總股息（除特別股息外（如有））範圍預計為扣除任何分派予額外一級資本工具持有人之後的年度應佔溢利淨額的30%至70%。

派息頻率及形式

本行可就截至6月30日止半年期及截至12月31日止半年期，每半年宣布派發中期股息。

本行經董事會核准可以向股東提供以股份代替現金股息。

董事會可考慮派發特別股息。

董事會宣派的股息

根據派息政策，董事會宣派第二次中期股息每股港幣0.22元。加上首次中期股息每股港幣0.39元，本財政年度的普通股息為港幣16.09億元，相當於派息比率為50%（2024年：45%）。

G. 關聯人士交易

關聯人士的重大交易列於財務報表附註49。該等交易為本行於一般及日常業務過程中按正常商業條款訂立，至於構成《上市規則》項下的關連交易，亦已遵守《上市規則》所適用的規定。持續關連交易及關連交易的詳情請參閱董事會報告書（第195至201頁），而其他關聯人士交易若構成持續關連交易或關連交易時，則為獲豁免《上市規則》相關披露規定的交易。

H. 董事就綜合財務報表須承擔的責任

本行董事承認有編製本行的綜合財務報表的責任。本行嚴格遵守有關法規要求，在年內本行已按時刊發2024年報及2025中期報告。

The Bank of East Asia, Limited Annual Report 2025

Sustainability

The year 2025 was marked by an uneven economic recovery and deepening geopolitical fragmentation, creating substantial headwinds for the corporate world. At the same time, escalating climate-related challenges, rapid advances in artificial intelligence ("AI"), evolving sustainability regulations, and shifting expectations for climate resilience and emissions reduction, reinforced the importance of sustainability amongst the business and financial sectors. Against this backdrop, the Group has remained steadfast in its vision of becoming the sustainability leader among financial institutions in Greater China and beyond, achieving encouraging progress towards that goal.

This section outlines BEA's sustainability efforts during the reporting period, aligned with the Group's three environmental, social, and governance ("ESG") pillars: responsible business, responsible operations, and responsible citizen.

In 2025, we deepened our understanding of our most significant impacts, risks, and opportunities ("IROs") across these pillars. Building upon BEA's first double materiality assessment conducted in 2024, 40 internal and external subject matter experts across each of our material topics were engaged through a granular IRO assessment. The process was conducted in line with the International Financial Reporting Standards ("IFRS") Sustainability Disclosure Standards and global best practices. This approach enabled us to redefine the Group's strategic ESG priorities, including a new material topic, Technology Innovation, which covers the potential risks and opportunities arising from rapid AI development.

In response to the enhanced climate-related disclosure requirements set by the HKEX, the Group's ESG Report was prepared for the first time in accordance with Part D of the HKEX's ESG Reporting Code on a "comply-or-explain" basis, and with reference to the Hong Kong Financial Reporting Standard ("HKFRS") S2 Climate-related Disclosures, which apply the requirements of IFRS S2 Climate-related Disclosures to organisations in Hong Kong. Additional details can be found in the Group's 2025 ESG Report, which provides a comprehensive overview of our sustainability governance, strategy, performance, and initiatives undertaken during the reporting year. All ESG reports are available via www.hkbea.com (About BEA/Sustainability/ESG Reports).

During the year under review, we continued to equip all levels of our organisation with the latest knowledge and skills to further BEA's sustainability progress, including the achievement of our ESG-related goals. Our Directors led the way by undergoing training on ESG and climate-related risks and opportunities for the banking sector to contribute to more resilient economies amidst the global energy transition. Over the course of the year, all Group staff including members of Senior Management and our Board ESG Committee were required to complete BEA's mandatory ESG training on sustainability concepts, climate risk management, and BEA's net zero journey. In June, ESG Work Group members explored the impact of water-related risks and opportunities on businesses in Hong Kong and other parts of Asia—including how water serves as a tangible indicator of climate change—during a session led by non-profit think tank, CWR.

BEA continued its support for "The Community Chest BEA Charity Golf Day" for the 10th consecutive year, and raised a record-high HK$2.93 million in 2025 for mental health services.

東亞銀行連續第十年支持「公益金東亞慈善高爾夫球賽」，於2025年為精神健康服務籌得過港幣293萬元，善款數字為歷屆之冠。

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可持續發展

2025年各地經濟復蘇步伐參差，地緣政治裂痕日益加深，為工商界帶來巨大挑戰。與此同時，氣候相關災害愈發頻繁、人工智能技術迅速推陳出新、可持續發展的監管不斷演變，以及各方持份者對氣候韌性和減排的期望與日俱增，進一步彰顯可持續發展在商界和金融機構中的重要性。在此背景下，本集團始終秉持願景，致力成為大中華及其他地區於可持續發展方面的領先金融機構，並取得令人鼓舞的進展。

下文闡述東亞銀行於報告期內對可持續發展作出的努力，有關工作乃依照本集團三大環境、社會及管治（「ESG」）支柱推行，即負責任的業務、負責任的營運和負責任的公民。

2025年，我們對上述支柱中最重大的影響、風險和機遇（「IRO」）加深理解。建基於2024年進行的首次雙重重要性評估，東亞銀行邀請了40位內外部相關領域的專家，為本行各項重大議題的IRO進行全面且深入的評估。評估過程遵循《國際財務報告可持續披露準則》和全球最佳實踐。此舉有助我們重新定義集團的ESG策略性優先要項，包括新增的「科技創新」重大議題，涵蓋人工智能迅速發展所帶來的潛在風險和機遇。

為配合香港交易所優化後的氣候相關披露規定，本集團的ESG報告首次根據香港交易所《ESG報告守則》D部分，按「不遵守就解釋」原則進行披露，並參考《香港財務報告準則S2號—氣候相關披露》。該準則將《國際財務報告準則S2號—氣候相關披露》的要求應用於香港機構。進一步詳情載於本集團的《2025 ESG 報告》，該報告全面概述東亞銀行於報告年度的可持續發展管治、策略、績效與措施。歷年的ESG報告可於本行網頁www.hkbea.com（關於東亞銀行／可持續發展／環境、社會及管治報告）瀏覽或下載。

於回顧年內，我們繼續為集團各級員工提供最新的知識與技能培訓，以進一步推動東亞銀行的可持續發展進程，實現本行的ESG相關目標。本行董事率先接受ESG及氣候相關風險與機遇的培訓，以助力銀行業在全球能源轉型中推動更具韌性的經濟發展。年內，本集團所有員工（包括高層管理人員及董事會ESG委員會成員）均須完成本行的必修ESG培訓課程，內容涵蓋可持續發展概念、氣候風險管理及東亞銀行的淨零之旅。6月，我們邀請了非牟利智庫CWR與ESG工作小組成員交流分享，探討水資源相關風險與機遇對香港及亞洲其他地區企業的影響，包括將水資源作為具體指標來評估氣候變化帶來的影響。

In 2025, BEA organised and participated in a range of ESG-focused activities aimed at raising employee awareness and keeping them abreast of the latest insights on sustainable development.

2025年，東亞銀行舉辦及參與了一系列以ESG為重點的活動，旨在提高員工意識，並讓他們掌握有關可持續發展的最新動態。

The Bank of East Asia, Limited Annual Report 2025

Sustainability (continued)

Growing Our Business Responsibly

BEA's vision for sustainability leadership extends across the value chain, with commitments to achieve net zero emissions within its operations by 2030 and net zero financed emissions within its portfolio by 2050. During the reporting period, numerous actions were taken to bring the Group closer to these goals while making our business and portfolios more resilient to a changing climate.

In 2025, we successfully completed a multi-year, foundational project to measure financed emissions and establish interim 2030 emissions reduction targets for the Group's carbon-intensive sector portfolios. These portfolios include the Automotive Manufacturing, Aviation, Commercial Real Estate, Energy (Oil & Gas), Power, and Steel sectors. In addition, a financed emissions dashboard was developed to enable more granular and frequent tracking of portfolio emissions, thereby facilitating more informed decision-making. Based on emissions data collected from our customers, we have created sectoral transition plans for the Automotive Manufacturing and Steel sectors, which can be found in our 2025 ESG Report.

Collaboration and innovation continue to play important roles in the Group's net zero journey. In the fourth quarter, BEA became the first bank headquartered in Hong Kong to sign the United Nations Principles for Responsible Banking, a single framework for a sustainable banking industry developed between banks worldwide and the United Nations Environment Programme Finance Initiative. In December, we shared our emissions reduction journey at a workshop co-organised with the Partnership for Carbon Accounting Financials and the Hong Kong Green Finance Association to encourage our local peers to advance on their own net zero journeys and accelerate our collective impact. BEA also completed a green fintech proof of concept, which will be used as the basis for a customised climate risk modelling and analytics tool to evaluate the climate-related risks of borrowers in our lending portfolio and support comprehensive impact analyses—covering profits and losses, assets and liabilities, as well as liquidity and capital impacts.

More broadly, the Group's green and sustainable finance ("GSF") efforts address a range of sustainability topics related to climate change and beyond, delivering both financial returns and positive sustainability impacts. By the end of 2025, our GSF loans and ESG bond investments accounted for 17.8% of total corporate loans and bond investments, growing 13.2% year-on-year. We also launched the Energy Efficiency Loan under the Enterprise Easy Fund, supporting small and medium enterprises ("SMEs") in their green transition. This and other tailored solutions for SMEs can help the Group grow market share and revenue while accelerating positive impacts in the communities we call home.

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可持續的業務發展

東亞銀行的可持續發展願景旨在引領業界，其可持續發展策略涵蓋整個價值鏈，並承諾於2030年實現淨零營運排放，及於2050年達致資產組合淨零融資排放。於報告期內，本行採取多項措施，使本集團更接近目標，同時提升業務和資產組合對氣候變化的韌性。

2025年，我們順利完成了一項歷時數年的基礎工作，計算了本集團資產組合中高碳排放行業的融資排放量，並制定2030年中期減排目標，涵蓋汽車製造、航空、商業房地產、能源（石油和天然氣）、電力及鋼鐵行業。此外，本行建立了融資排放儀錶板，讓我們可以更仔細和頻密地監察資產組合的排放量，有助作出更明智的決策。根據從客戶收集的排放數據，我們為汽車製造和鋼鐵行業制定了轉型計劃，詳情可於本集團的《2025 ESG報告》查閱。

協作與創新在集團的淨零之旅中繼續發揮重要作用。於第四季度，東亞銀行成為首家以香港為總部的銀行簽署《聯合國負責任銀行原則》。該原則由全球銀行與聯合國環境規劃署金融倡議共同制定，旨在為可持續銀行業提供統一框架。12月，我們聯同碳核算金融聯盟及香港綠色金融協會舉辦工作坊，分享減排經驗，鼓勵本地同業推進各自的淨零排放目標，同時提升行業集體影響力。此外，東亞銀行亦完成一項綠色金融科技概念驗證，並將其用作定製氣候風險模型與分析工具的基礎，以評估貸款組合中借款人的氣候相關風險，同時支持全面的影響分析，涵蓋盈虧、資產與負債、流動性及資本影響。

更廣泛而言，集團在綠色及可持續金融方面的工作不僅有助應對氣候變化，還涵蓋更多可持續發展相關議題，同時實現財務回報並帶來正面的可持續發展影響。截至2025年底，我們的綠色及可持續金融貸款及ESG債券投資佔企業貸款和債券投資總額的 17.8%，按年增長 13.2%。本行亦推出「貸融易－節能貸」，支援中小企業綠色轉型。此類專為中小企業而設的貸款及其他量身訂造的解決方案，有助本集團擴大市場份額和收入，還能促進對本地社區的積極影響。

In December, BEA collaborated with the Partnership for Carbon Accounting Financials and the Hong Kong Green Finance Association to host a workshop on industry best practices for measuring financed emissions.

12月，東亞銀行與碳核算金融聯盟及香港綠色金融協會合辦工作坊，分享有關融資排放計算方法的最佳實踐。

The Bank of East Asia, Limited Annual Report 2025

Sustainability (continued)

These positive impacts augment BEA's long history of community engagement, such as the promotion of financial literacy, particularly among older customers. Recognising the increasing risks posed by scams, our branches in Hong Kong and overseas markets organised seminars and workshops to empower senior customers with practical knowledge and skills to effectively manage and safeguard their finances. We also continued to promote the flexibility that online banking provides to customers aged 60 and above throughout the reporting period. By the end of 2025, we recorded a three-percentage point year-on-year increase in our digital active ratio, which reflects the number of mature customers who regularly use our digital banking services.

Operating Our Business Responsibly

Talent is the engine that drives our performance—the engagement and fulfilment of our people remain a top priority for the Group. We employ a data-driven approach to employee management, assessing various aspects of the employee experience. Our 2025 Employee Survey achieved an impressive 99.3% response rate, with 90% of staff believing their division, department, branch or company can have a clear impact on the BEA Group's ESG performance.

For more information about the Group's staff-related efforts in 2025, please refer to the "Our People" section under "Report of the Co-Chief Executives" on page 32.

While operational emissions represent a relatively smaller share of the Group's emissions footprint compared to financed emissions, they remain an important focus for BEA to reach its net zero goals and demonstrate our credible commitment to climate action. During the year under review, we implemented nearly 40 initiatives that reduced these emissions by about 265,800 kgCO₂e. These and other initiatives contributed to a 39.7% decrease in operational emissions against the 2019 baseline.

At the end of 2025, six of our premises were either partially or fully powered by renewable energy, including our Shanghai Zhangjiang Data Centre, which generates its own renewable energy through a rooftop solar photovoltaic system—an important step in ensuring that our growing reliance on energy-intensive AI technologies does not impede our net zero ambition. In addition to applying technology to reduce our environmental footprint, we laid the groundwork for responsible and effective AI adoption throughout our organisation. In February, the Board endorsed a three-year AI strategy with guidelines and a user guide to ensure that data and systems remain safeguarded as we accelerate the adoption of AI and fintech solutions.

We have also made progress in integrating our sustainability commitments into the Group's supply chain by developing a comprehensive Sustainable Supply Chain Management ("SSCM") framework, which builds ESG criteria into procurement processes, alongside sustainability specifications for renovation works and building services equipment lifecycle replacements. Starting from 2026, we will implement the SSCM framework in phases, and relevant procurement activities will be required to comply with the ESG requirements established under the framework.

In July, we organised a Bank Smart Seminar at Shatin Branch to equip customers with the knowledge needed to safeguard their finances from scams and confidently manage their daily banking needs online.

7月，我們在香港沙田分行舉辦「智2醒理財」教室，助客戶掌握防騙知識，保護財產同時提升對網上理財的信心。

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上述正面影響進一步鞏固了本行在社區參與方面的悠久歷史，例如針對年長客群的理財教育。鑑於詐騙風險日益增加，我們在香港及海外分行舉辦研討會和工作坊，提供實用的知識和技能，幫助長者客戶更有效地管理及保障自身資產。報告期內，我們亦持續向60歲及以上的用戶宣傳網上銀行的靈活便利。截至2025年底，數碼理財活躍銀齡用戶的比率按年增長三個百分點，該比率反映定期使用本行數碼銀行服務的年長客戶數量。

可持續的業務營運

人才是驅動本行表現的引擎。員工的參與和滿足感一直是本集團的首要關注事項。我們採取數據導向的員工管理方針，從多角度了解同事的體驗。2025年的員工意見調查回覆率高達99.3%，當中90%的員工相信其所屬分處／部門／分行／公司能對東亞銀行集團的ESG表現產生明顯的影響。

關於本集團2025年與員工相關的工作詳情，請參閱「聯席行政總裁報告書」第33頁中「人力資源」一節。

儘管營運排放佔本集團排放足跡的比例相對融資排放較低，但仍是東亞銀行實現淨零排放目標的重要關注領域，並展示本行對氣候行動的堅實承諾。於回顧年內，我們推行近40項措施，減少排放約265,800千克二氧化碳當量。這些及其他舉措使營運排放較2019年基準減少39.7%。

截至2025年底，本集團旗下共有六個物業局部或全面採用可再生能源供電，當中包括上海張江數據中心。該中心透過屋頂太陽能光伏系統產生可再生能源，以供其大廈使用。此舉是確保我們在日益依賴高耗能人工智能技術的同時，不會阻礙本行實現淨零目標的重要一環。除了運用科技減少本行的環境足跡之外，我們還奠定基礎，確保在集團內負責任和有效地採用人工智能。2月，董事會批准了為期三年的人工智能策略，並提供指引和用戶指南，以確保在推進人工智能和金融科技解決方案應用的過程中，保障數據和系統安全。

此外，我們將可持續發展承諾融入集團供應鏈管理，並取得進展。透過建立全面的可持續供應鏈管理框架，我們將ESG準則納入採購流程，包括為裝修工程及樓宇設備的生命周期更換，制定可持續發展規格。自2026年起，我們將分階段實施可持續供應鏈管理框架，屆時相關採購活動必須符合框架下所設定的ESG要求。

By the end of 2025, six of our premises were either powered partially or fully by renewable energy. Together with other energy saving initiatives, we are on track to achieve net zero operational emissions by 2030.
截至2025年底，本集團旗下共有六個物業局部或全面採用可再生能源供電。結合其他節能舉措，我們將按照計劃於2030年實現淨零營運排放。

The Bank of East Asia, Limited Annual Report 2025

Sustainability (continued)

Serving Our Community Responsibly

BEA has long played an important role in the economic, social, and cultural development of the communities we serve. The Group's community efforts are guided by its Sustainability Policy and Community Investment Guidelines, which promote a structured and impactful approach to serving the community. In addition, our Group always stands ready to support our communities in times of need.

In response to the Tai Po fire tragedy in November, BEA donated HK$10 million to the "Support Fund for Wang Fuk Court in Tai Po" set up by the HKSAR Government. We also launched the "BEA Community Support Fund", a special account under our charitable arm, The Bank of East Asia Charitable Foundation Limited ("BEA Foundation"), to encourage our staff across the Group to join us in helping those in need. Our staff's contributions totalling over HK$570,000, enabled the Hong Kong Holistic Popular Mental Health Association to provide pro bono professional psychological and psychiatric treatment and medication to the affected residents and their families. Meanwhile, our colleagues in the Chinese Mainland extended their support through the China Social Welfare Foundation, contributing over CNY170,000 to five non-governmental organisations in Hong Kong.

Aside from monetary donations, BEA has implemented a series of measures to offer support for affected residents, including the extension of business hours of its Tai Po Branch and deployment of additional staff to provide necessary banking services to the neighbourhood. The Bank has also set up a special 24-hour hotline to offer banking service assistance when needed.

BEA continues to enhance the wellbeing of older adults receiving end-of-life care and improve the quality of life for Hong Kong's ageing population, through the "Palliative Care for the Elderly" Programme running in partnership with "la Caixa" Banking Foundation, and The Salvation Army Hong Kong and Macau Territory ("The Salvation Army"). Since its establishment in 2010, the Programme has supported over 3,000 elders and their family members with integrated care and counselling, trained over 10,000 healthcare professionals on palliative care education and engaged over 48,000 citizens in outreach programmes. The Programme has also participated in a years-long policy advocacy campaign, including engagement with representatives from numerous HKSAR Government bodies, that has spurred changes to legislation enabling terminally ill patients to spend their last days in residential care homes.

The "Palliative Care for the Elderly" Programme jointly supported by the BEA Foundation and "la Caixa" Banking Foundation and managed by The Salvation Army celebrated its 15th anniversary in May with a symposium on palliative care in Hong Kong.

東亞銀行慈善基金及"la Caixa"基金会支持由救世軍推展的「完善人生」計劃，於5月慶祝15周年，並舉辦長者紓緩護理及臨終照顧服務研討會。

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我們致力服務社區

東亞銀行一直熱心服務社區，於經濟、社會及文化各層面擔當重要角色。我們依從集團的《可持續發展政策》及《社區投資指引》，採取有系統和以效益為本的方針，積極回饋社區，向有需要人士伸出援手。

11月，因應大埔火災事件，東亞銀行向香港特區政府設立的「大埔宏福苑援助基金」捐贈港幣1,000萬元。我們亦於本集團旗下東亞銀行慈善基金有限公司（「東亞銀行慈善基金」）設立「東亞銀行社區同行基金」專項戶口，鼓勵集團同事捐款支持，合共籌得超過港幣57萬元，透過香港整全普及精神健康協會為受影響居民及其家人免費提供專業心理及精神科服務和藥物治療。同時，中國內地同事經中國社會福利基金會向香港五間社福機構捐款逾人民幣17萬元。

除捐款外，東亞銀行亦採取一系列措施，包括延長大埔分行營業時間及增派人手，為受影響居民提供所需的服務。本行亦特別設立一條24小時熱線提供銀行服務支援。

本行繼續與"la Caixa"基金会及救世軍港澳地域（「救世軍」）推展「完善人生」計劃，致力推動更完善的臨終關懷服務，促進長者的福祉，為他們創造更優質的生活。計劃自2010年推出至今，已為超過3,000位長者及其家屬提供綜合關顧服務和輔導，並為10,000多名專業醫護人員提供臨終關懷及紓緩護理培訓，同時為超過48,000名公眾人士舉辦教育活動。計劃多年來持續參與政策倡議，與不同政府機構代表溝通，成功推動當局修訂法例，讓晚期病患長者可以於院舍渡過最後的時光。

The "Mastering the Four Forces: A Life Planning Experience and Practice Manual Unveiling" event in November promoted proactive approaches to life planning through an industry expert sharing session and interactive booths designed by students from The Hang Seng University of Hong Kong.

11月舉辦的「四力規劃：體驗日暨活動執行手冊發布會」，透過行業專家分享環節及由香港恒生大學學生設計的互動攤位，推廣積極的人生規劃。

During the reporting period, over 350 staff volunteers participated in activities for seniors including soft meal preparation and "yum cha" gatherings, promoting positive ageing.

於報告期內，超過350名義工參與了一系列為長者舉辦的活動，包括軟餐製作及飲菜聚會等，推廣積極樂順年。

The Bank of East Asia, Limited Annual Report 2025

Sustainability (continued)

The year 2025 marked the 15th anniversary of the Programme. In May, we hosted "Cultivating Compassion: Symposium on Palliative Support in Hong Kong". The event brought together government officials, representatives from the healthcare and welfare sectors, and industry leaders to explore innovative strategies for palliative and end-of-life care, and to foster a compassionate community culture.

To promote financial literacy within the community, we participated in several initiatives. Notably, in March, we supported the Investor and Financial Education Council's Hong Kong Money Month by hosting an engaging workshop for retirees in collaboration with The Salvation Army, which educated participants on ways to protect their money from fraud and scams while investing wisely in their retirement years.

In addition, BEA China launched the "NEXT Financial Literacy Competition" in Shanghai in collaboration with the China Financial Information Center, the China Foundation for Development of Financial Education, the Shanghai Soong Ching Ling Foundation, the Ant Investor Education Center, the Shanghai Hong Kong Association, and the Shanghai Banking Association. Designed to cultivate future leaders in finance, the initiative engaged students from Shanghai and Hong Kong in a public speaking competition, as well as nearly 40,000 participants in an online financial knowledge quiz hosted on the Alipay platform.

For over a decade, BEA China has fostered education in rural areas of the Chinese Mainland through the Shanghai Soong Ching Ling Foundation – BEA Charity Fund and "la Caixa" Banking Foundation. As of the end of 2025, 120 Firefly Centres have been built across 28 provinces, including 10 Green Firefly Centres that integrate advanced technology and cleaner energy solutions to create modern, digitalised spaces where children can come together to learn.

Winners of the "NEXT Financial Literacy Competition" completed a study tour of Hong Kong and London, gaining exposure to the international financial centres and broadening their global perspectives.
「NEXT下一代金融素養大賽」的得獎者完成了香港與倫敦的遊學之旅，認識國際金融中心，拓展全球視野。

In 2025, three new Green Firefly Centres were established, bringing advanced display screens, digital tablets, and new desks and chairs to additional rural schools. With solar power generation and energy storage facilities, the facilities support education, environmental protection, and carbon reduction.
2025年有三間「綠色營火蟲樂園」新建落成，為更多農村學校提供先進的顯示屏、數碼平板電腦及新桌椅，場地配備太陽能發電及儲能設備，既能推廣教育，同時又可提倡環保及減少碳排放。

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5月，我們舉辦了題為「共譜安晴社區：長者紓緩護理及臨終照顧服務研討會」以慶祝計劃於2025年成立15周年。是次活動匯聚了政府官員、醫療和社福界代表以及行業專家，共同探討創新的長者紓緩護理及臨終關懷策略，並促進關愛社區文化。

本行參與多項活動，在社區推廣理財知識。3月，我們支持投資者及理財教育委員會的「香港理財月」，聯同救世軍為退休人士舉辦理財教育工作坊，協助參與者學習明智投資，同時防範詐騙。

此外，東亞中國聯合中國金融信息中心、中國金融教育發展基金會、上海宋慶齡基金會、螞蟻集團金融教育基地、上海香港聯會及上海市銀行同業公會，在上海共同舉辦「NEXT下一代金融素養大賽」。是項活動旨在培育金融業界的未來領袖，吸引滬港兩地學生參與公開演講比賽。另有近40,000人參加在支付寶平台上舉辦的線上金融知識問答比賽。

在過去十多年來，東亞中國一直透過上海宋慶齡基金會—東亞銀行公益基金及“la Caixa”基金会，持續推動中國內地農村教育。截至2025年底，已在28個省市自治區捐建了120所「螢火蟲樂園」。當中10所「綠色螢火蟲樂園」結合先進科技及潔淨能源，為兒童提供現代化的數碼學習空間。

Staff members actively participated in a diverse range of volunteer activities related to education, social welfare, and the environment throughout the year.

員工積極參與多項圍繞教育、社會福利及環境保護的義工活動。

The Bank of East Asia, Limited Annual Report 2025

Sustainability (continued)

Major Recognition – Sustainability

主要榮譽與獎項 — 可持續發展

The Bank of East Asia, Limited

東亞銀行有限公司

S&P Global Sustainability Yearbook (China) 2025 – Industry Mover

by S&P Global

「可持續發展年鑑（中國版）2025—行業最佳進步企業」

標普全球

2025 WSBI-ESBG SDG Awards – “Digital Transformation and Technological Innovation” and “Climate Finance”

by the World Savings and Retail Banking Institute – the European Savings and Retail Banking Group

「2025 WSBI-ESBG SDG 大獎—『數碼轉型及科技創新』和『氣候融資』」

世界儲蓄與零售銀行協會及歐洲儲蓄與零售銀行團

Hong Kong Green and Sustainable Finance Awards 2025 – Outstanding Award for Green and Sustainable Loan Structuring Advisor (Industrial Sector) – Visionary Sustainability-linked Loan Performance Metrics

by Hong Kong Quality Assurance Agency

「香港綠色和可持續金融大獎2025—綠色和可持續貸款結構顧問超卓貢獻大獎（工業）—卓越遠見可持續發展掛鉤貸款績效指標」

香港品質保證局

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HKMA Sustainability Award 2025 – Certificate of Excellence, Excellence in Environmental Sustainability Initiative (Large Organisations)
by the Hong Kong Management Association
「2025 HKMA 可持續發展獎—卓越獎及優秀可持續發展措施獎（環境方面）」（大機構類別）
香港管理專業協會

2025 HKMA Best Annual Reports Awards – Certificate of Excellence in ESG Reporting
by the Hong Kong Management Association
「2025 HKMA 最佳年報比賽—最佳環境、社會及管治報告獎」
香港管理專業協會

Climate Action Award 2025 – Climate Action Leadership Award
by the World Green Organisation
「氣候行動大獎2025—氣候行動領導大獎」
世界綠色組織

CLP Smart Energy Award 2025 – Energy Management Award (Commercial)
by CLP Power Hong Kong Limited
「中電創新節能企業大獎2025—能源管理大獎（商業界別）」
中華電力有限公司

The Bank of East Asia, Limited Annual Report 2025

Sustainability (continued)

CTgoodjobs Best HR Awards 2025 – Employer of the Year (Grand), Best AI Implementation Award (Grand), Best Data Literacy Award (Grand), Best ESG Award (Grand), Best Corporate Social Responsibility Award (Gold), Best Family-friendly Employment Policy Award (Gold)

by CTgoodjobs

「CTgoodjobs Best HR Awards 2025－年度僱主（傑出大獎）、最佳人工智能實踐大獎（傑出大獎）、最佳數據素養大獎（傑出大獎）、最佳環境、社會及管治大獎（傑出大獎）、最佳企業社會責任大獎（金獎）、最佳關顧員工家庭計劃大獎（金獎）」

CTgoodjobs

The Community Chest Annual Awards 2024/2025 – The Community Chest Award for Outstanding Service, Award of Excellence

by The Community Chest of Hong Kong

「香港公益金周年頒獎典禮 2024/2025－公益卓越服務獎及公益卓越獎」

香港公益金

Investor and Financial Education Award 2025 – Merit Award (Corporate)

by the Investor and Financial Education Council

「投資者及理財教育獎2025－優異獎（企業）」

投資者及理財教育委員會

東亞銀行有限公司2025年報
165
可持續發展（續）

The Bank of East Asia (China) Limited

東亞銀行（中國）有限公司

CGMA Annual Awards 2025 – Excellent Sustainability Award

by The Association of International Certified Professional Accountants

「CGMA全球管理會計2025年度中國大獎—優秀可持續發展獎項」
國際註冊專業會計師公會

2025 Green Finance Forum – Green Finance Ecosystem Collaboration Case

by International Financial News

「2025 綠色金融論壇—綠色金融生態協同案例」
國際金融報

2025 Typical ESG Practice Cases in the Banking Industry – Green Finance Innovation Case

by China Financial Media Company Limited

「2025 銀行業 ESG 典型實踐案例—綠色金融創新案例」
中國金融傳媒

The Bank of East Asia, Limited Annual Report 2025

Report of the Directors

The Directors have pleasure in presenting their Annual Report together with the audited financial statements for the year ended 31 December 2025 ("Annual Report").

Principal Place of Business

The Bank of East Asia, Limited is a licensed bank incorporated and domiciled in Hong Kong and has its registered office and principal place of business at 10 Des Voeux Road Central, Hong Kong.

Principal Activities

The Bank and its subsidiaries are principally engaged in the provision of banking and related financial services.

Business Review

A fair review of the business and a discussion and analysis of the performance for the year ended 31 December 2025 and an indication of likely future development in the business of the Group are provided in the Executive Chairman's Statement and the Report of the Co-Chief Executives of the Annual Report. Description of the principal risks and uncertainties facing the Group can be found throughout the Annual Report, in particular the Risk Management section. Particulars of important events affecting the Group that have occurred (if any) can be found in the Annual Report and the Notes to the Financial Statements. An analysis using financial key performance indicators is provided in the Financial Highlights and the Report of the Co-Chief Executives. Compliance with relevant laws and regulations which have significant impact on the Group can be found throughout the Annual Report, in particular, the Corporate Governance Report.

In addition, discussions on the Group's environmental policies and relationships with the key stakeholders that have a significant impact on the Group are discussed in the Sustainability section of the Annual Report as well as in the Group's 2025 Environmental, Social, and Governance Report, which is available on the Bank's website at www.hkbea.com (About BEA – Sustainability – ESG Reports).

Major Customers

The Directors note that the five largest customers of the Group accounted for less than 30% of the total of interest income and other operating income of the Group for the year.

Accounts

The profit attributable to equity holders of the Group for the year ended 31 December 2025 and the state of the Bank's and the Group's affairs as at that date are set out in the financial statements from pages 220 to 415.

Fixed Assets

Details of the movements in fixed assets are set out in Note 32 to the financial statements.

Transfer To Reserves

Profit attributable to equity holders of the Group, before dividends, of HK$3,501 million (2024: HK$4,608 million) has been transferred to reserves. Other movements in reserves are set out in Note 41 to the financial statements.

Dividends

An interim dividend of HK$0.39 per Share (2024: an interim dividend of HK$0.31 per Share) was paid on 13 October 2025. The Board has declared the payment of a second interim dividend of HK$0.22 per Share (2024: a second interim dividend of HK$0.38 per Share) in respect of the financial year ended 31 December 2025.

Five-Year Financial Summary

A summary of the results, assets and liabilities of the Group for the last five years is set out in the Annual Report.

Issue of Shares

During the year, the Bank issued Shares as follows:

(a) 6,355,059 Shares were issued at HK$11,732 each and 4,600,985 Shares were issued at HK$12.11 each to the Bank's shareholders who had elected to receive new Shares in lieu of cash dividend in respect of the 2024 second interim dividend and the 2025 interim dividend respectively; and

(b) 362,015 Shares were issued for cash of HK$3,415,100 on the exercise of share options granted under the Bank's Staff Share Option Schemes.

Details about the issue of Shares are also set out in Note 39 to the financial statements.

東亞銀行有限公司2025年報 167

董事會報告書

董事會全寅現謹發布截至2025年12月31日止年度的報告書及已審核財務報表（「年報」）。

主要營業地點

東亞銀行有限公司乃一間在香港成立及註冊的持牌銀行，其註冊辦事處和主要營業地點為香港德輔道中10號。

主要業務

本行及其附屬公司的主要業務為提供銀行及有關的金融服務。

業務審視

有關對本集團截至2025年12月31日止年度業務的中肯審視及該年度表現的討論及分析，以及業務上可能之未來發展的揭示，載於年報的執行主席報告書及聯席行政總裁報告書內。對本集團面對的主要風險及不明朗因素的描述，於本年報各部分（尤其在風險管理項下）已作出披露。對本集團有影響的重大事件（如有）的詳情，在本年報各部分及財務報表各附註已作出披露。運用財務關鍵表現指標進行的分析，載於本年報的財務摘要及聯席行政總裁報告書。有關本集團遵守對本集團有重大影響的相關法律及規例的情況，則已在本年報各部分（尤其在企業管治報告內）作出披露。

此外，本集團的環境政策及其與對本集團有重大影響的主要持份者的關係的討論，披露於本年報的可持續發展項下及本集團之2025環境、社會及管治報告內。該報告已登載於本行網站www.hkbea.com（關於東亞銀行－可持續發展－環境、社會及管治報告）。

主要客戶

董事會知悉本集團5位最大客戶所佔本年度本集團總利息收入及其他經營收入少於 30% 。

賬項

本集團截至2025年12月31日止年度的股東應佔溢利，以及本行和本集團於當日的財政狀況，載列於由第220頁至第415頁的財務報表內。

固定資產

固定資產的變動詳情載於財務報表附註32。

撥入儲備

本集團除股息前的股東應佔溢利中的港幣35.01億元（2024年：港幣46.08億元）已予撥入儲備。至於儲備的其他變動，則載於財務報表附註41。

股息

中期股息每股港幣0.39元（2024年：中期股息每股港幣0.31元）已於2025年10月13日派發。此外，董事會已宣布派發截至2025年12月31日止財政年度第二次中期股息每股港幣0.22元（2024年：第二次中期股息每股港幣0.38元）。

5年財務概要

本集團過去5年的業績、資產及負債的摘要載列於本年報。

發行股份

年內，本行發行股份如下：

(a) 分別以每股港幣11,732元發行6,355,059股股份及以每股港幣12.11元發行4,600,985股股份，派發予選擇以新股代替現金收取2024年度第二次中期股息及2025年度中期股息的本行股東；及

(b) 就本行僱員認股權計劃下所授予的認股權獲行使而發行362,015股股份，所得現金為港幣3,415,100元。

有關發行股份的詳情，亦載於財務報表附註39。

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The Bank of East Asia, Limited Annual Report 2025

Report of the Directors (continued)

Purchase, Sale or Redemption of the Bank's Listed Securities

Redemption of Subordinated Notes and Capital Securities

On 29 May 2025 (the Optional Redemption Date), the Bank completed the redemption of the 4% Dated Subordinated Notes due 2030 (the “Subordinated Notes”) with a face value of US$600 million in full at par. The Subordinated Notes were issued by the Bank under its US$6 billion Medium Term Note Programme (the “MTN Programme”) in May 2020 and listed on the Stock Exchange.

On 21 October 2025 (the Optional Redemption Date), the Bank completed the redemption of the 5.825% Additional Tier 1 Undated Capital Securities (the “Capital Securities”) with a face value of US$650 million in full at par. The Capital Securities were issued by the Bank under the MTN Programme in October 2020 and listed on the Stock Exchange.

Save for the redemption of the Subordinated Notes and Capital Securities as disclosed herein, there was no purchase, sale or redemption by the Bank, or any of its subsidiaries, of the listed securities of the Bank during the year ended 31 December 2025.

Issue of Debentures

During the year ended 31 December 2025, the following notes were issued by the Bank under the MTN Programme to raise funds for general corporate purposes:

• RMB750,000,000 Non-Preferred Loss Absorbing Notes (the “LAC Notes”) were issued on 9 September 2025 and listed on the Stock Exchange on 10 September 2025. Subsequently, additional RMB250,000,000 Non-Preferred Loss Absorbing Notes (the “Additional Notes”) were issued on 20 November 2025. The Additional Notes were consolidated with the LAC Notes, forming a single series, on 31 December 2025 and listed on the Stock Exchange on 6 January 2026.

東亞銀行有限公司2025年報
169
董事會報告書（續）

購入、出售或贖回本行的上市證券

贖回後償票據及資本證券

本行於2025年5月29日（可選贖回日）完成按面值全數贖回面值為6億美元、年息率為4%於2030年到期之後償票據（「該後償票據」）。該後償票據為本行根據其60億美元中期票據計劃（「MTN計劃」）於2020年5月發行並在聯交所上市。

本行於2025年10月21日（可選贖回日）完成按面值全數贖回面值為6.5億美元、年息率為5.825%之無到期日額外一級資本證券（「該資本證券」）。該資本證券為本行根據MTN計劃於2020年10月發行並在聯交所上市。

除上述所披露該後償票據及該資本證券之贖回外，在截至2025年12月31日止年度內，本行或其任何附屬公司並無購入、出售或贖回本行的上市證券。

發行債權證

在截至2025年12月31日止年度內，本行根據MTN計劃發行以下票據，藉以籌集資金用作一般企業用途：

| 類別 | 發行款額
(港幣等值) | 收取的代價
(港幣等值) |
| --- | --- | --- |
| 人民幣非優先吸收虧損票據* | 人民幣1,000,000,000元
(港幣1,092,477,500元) | 人民幣993,674,795元
(港幣1,086,682,518元) |
| 日圓非優先吸收虧損票據 | 5,000,000,000日圓
(港幣253,350,000元) | 4,980,000,000日圓
(港幣249,946,200元) |
| 合共（港幣等值） | 港幣1,345,827,500元 | 港幣1,336,628,718元 |

• 人民幣750,000,000元非優先吸收虧損票據（「LAC票據」）於2025年9月9日發行並於2025年9月10日在聯交所上市。其後，額外人民幣250,000,000元非優先吸收虧損票據（「該等額外票據」）於2025年11月20日發行。該等額外票據於2025年12月31日與LAC票據合併及組成單一系列，並於2026年1月6日在聯交所上市。

The Bank of East Asia, Limited Annual Report 2025

Report of the Directors (continued)

Directors

The present Directors of the Bank are shown on page 74. All of them have been acting as Directors during the year and up to the date of this Report.

In addition, Mr Winston LO Yau-lai and Mr Masayuki OKU acted as NEDs during the period up to the conclusion of the 2025 AGM, at which they retired as Directors.

In accordance with the Articles of Association, Professor Arthur LI Kwok-cheung, Mr Meocre LI Kwok-wing, Dr the Hon. Henry TANG Ying-yen, Dr Delman LEE and Mr William Junior Guilherme DOO will retire at the 2026 AGM. All the retiring Directors, being eligible, offer themselves for re-election at the 2026 AGM.

Details of the Directors to be re-elected at the 2026 AGM are set out in the Circular sent to the Bank's shareholders.

No Director proposed for re-election at the 2026 AGM has a service contract that is not determinable by the Bank or any of its subsidiaries within one year without payment of compensation, other than normal statutory obligations.

The Bank has received an annual confirmation of independence for the year ended 31 December 2025 from each of the INEDs, namely Dr Allan WONG Chi-yun, Dr the Hon. Rita FAN HSU Lai-tai, Mr Meocre LI Kwok-wing, Dr the Hon. Henry TANG Ying-yen, Dr Delman LEE, Mr William Junior Guilherme DOO and Dr David MONG Tak-yeung, with reference to the guidelines set out in Rule 3.13 of the Listing Rules and the Guidance on Empowerment of INEDs and considers each of the INEDs to be independent throughout the applicable period.

Directors of Subsidiaries

The names of all directors who have served on the boards of the subsidiaries of the Bank (included in the annual consolidated financial statements for the year ended 31 December 2025) during the year up to 13 February 2026 (being the date of approval of the Bank's Annual Report 2025) are available on the Bank's website at www.hkbea.com under "About BEA – Corporate Governance" section on the home page.

Directors' Emoluments

The emoluments of the Directors of the Bank on a named basis are disclosed in Note 20 to the financial statements for the year ended 31 December 2025.

Directors' Interests in Transactions, Arrangements and Contracts

There was no transaction, arrangement or contract of significance in relation to the Group's business to which the Bank or any of its subsidiaries was a party and in which a Director of the Bank and/or any of his/ her connected entities (as defined under section 486 of the Companies Ordinance) had, directly or indirectly, a material interest subsisted at the end of the year or at any time during the year.

Directors' Interests in Competing Business

None of the Directors of the Bank is interested in any business that competes or is likely to compete, either directly or indirectly, with the Bank's business.

Management Contracts

Save for employment contracts, no other contracts relating to the management and/or administration of the whole or any substantial part of the business of the Bank were entered into or subsisted during the year.

Dr the Hon. Sir David LI Kwok-po is employed as the Executive Chairman of the Bank. His existing three-year term service contract commenced on 1 July 2025 and will expire on 30 June 2028.

Permitted Indemnity

Pursuant to the Articles of Association, every Director, Company Secretary and officer of the Bank shall be indemnified out of the funds of the Bank against all liabilities (to the extent permitted by the Companies Ordinance) incurred by such Director, Company Secretary or officer in the execution of his/her duties or otherwise in relation thereto. Directors & Officers Liability and Company Reimbursement Insurance has been arranged to indemnify the Directors and officers of the Group.

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董事會報告書（續）

董事會

本行現任董事的名單載於第74頁。他們均於年內及截至本報告日期期間出任董事。

此外，羅友禮先生及奧正之先生於截至2025股東周年常會（即其退任董事之會上）結束時止的期間內出任非執行董事。

根據組織章程細則規定，李國章教授、李國榮先生、唐英年博士、李國本博士及杜家駒先生將於2026股東周年常會上卸任。所有退任董事均具資格並願於2026股東周年常會上膺選連任。

所有在2026股東周年常會重選的董事的資料，載於寄發予本行股東的通函內。

所有擬在2026股東周年常會上膺選連任的董事，均沒有本行或其附屬公司不可在不予賠償（法定賠償除外）的情況下在1年內終止的服務合約。

本行已收到每位獨立非執行董事（即黃子欣博士、范徐麗泰博士、李國榮先生、唐英年博士、李國本博士、杜家駒先生及蒙德揚博士）經參考《上市規則》第3.13條及提升獨立非執行董事的專業能力指引而作出的截至2025年12月31日止年度獨立性確認函。本行認為各獨立非執行董事在整個適用期間內均具獨立性。

附屬公司董事

於年度內及截至2026年2月13日（即通過本行2025年報當天）止之期間，出任本行附屬公司（包括在截至2025年12月31日止年度的綜合財務報表內）董事會的董事姓名名單，已登載於本行網站www.hkbea.com主頁內的「關於東亞銀行－企業管治」項下以供閱覽。

董事薪酬

具名列載本行董事薪酬的資料在截至2025年12月31日止年度的財務報表附註20內披露。

董事在交易、安排或合約中之利益

於年度結束時或年內任何時間，本公司或其任何附屬公司概無訂立任何本行各董事及／或與其任何有關連實體（根據《公司條例》第486條之定義）直接或間接擁有重大利益的與本集團業務有關之重要交易、安排或合約。

董事在競爭業務之權益

本行各董事並無在其他直接或間接與本行的業務構成競爭或可能構成競爭的業務中佔有權益。

管理合約

年內，除僱傭合約外，概無訂立或存在與本行業務全部或任何重大部分有關的管理及／或行政合約。

李國寶爵士受聘為本行執行主席，其現行為期3年的服務合約於2025年7月1日起生效，並將於2028年6月30日屆滿。

獲准許的彌償條文

根據組織章程細則，每名本行董事、公司秘書及職員在其執行職責或其他方面與此有關之情況下所蒙受或產生之所有債務（受限於《公司條例》的規定），有權從本行資金中獲撥付彌償。此外，本行已購買董事和職員責任及公司償還保險，以保障本集團的董事及員工。

The Bank of East Asia, Limited Annual Report 2025

Report of the Directors (continued)

Directors' and Co-Chief Executives' Interests

As at 31 December 2025, the interests and short positions of the Directors and Co-Chief Executives of the Bank in the shares, underlying shares and debentures of the Bank and its associated corporations as recorded in the register required to be kept under section 352 of the SFO (the "Register") were as follows:

I. Long positions in Shares:

Notes:

1. Dr the Hon. Sir David LI Kwok-po was the beneficial owner of 137,041,743 Shares and he was deemed to be interested in 6,881,086 Shares through the interests of his spouse, Madam Penny POON Kam-chui. He was also deemed to be interested in 495,981 Shares held by David Li Kwok-po Charitable Foundation Limited, a charitable institution of which Dr the Hon. Sir David LI Kwok-po is a director and the sole member.
2. Professor Arthur LI Kwok-cheung was the beneficial owner of 21,257,812 Shares and he was deemed to be interested in 18,014,655 Shares held by Dapa Company Limited, which is wholly-owned by him.
3. Dr Allan WONG Chi-yun was the beneficial owner of 464,393 Shares and he was deemed to be interested in 136 Shares through the interests of his spouse, Madam Margaret KWOK Chi-wai (deceased). He was also deemed to be interested in 7,543,427 Shares held by Wong Chung Man Limited, which is wholly-owned by him. He was also deemed to be interested in 17,415,234 Shares held by a discretionary trust, The Allan Wong 2020 Trust, of which Dr Allan WONG Chi-yun is a founder and an eligible beneficiary.
4. Mr Aubrey LI Kwok-sing was the beneficial owner of 1,071,951 Shares and he was deemed to be interested in 32,345 Shares through the interests of his spouse, Madam Elizabeth WOO. He was also deemed to be interested in 18,334,282 Shares held by a trust, LEVA Trust, of which he is the founder/settlor.
5. Mr Adrian David LI Man-kiu was the beneficial owner of 1,768,597 Shares. He has made a voluntary disclosure of 2,261,292 Shares indirectly held by a discretionary trust of which he was the settlor/founder but has no influence on how the trustee exercises its discretion.
6. Mr Brian David LI Man-bun was the beneficial owner of 3,544,386 Shares. He was also deemed to be interested in 889,307 Shares held by Triple Kingdom Limited, which is wholly-owned by him.
7. Dr David MONG Tak-yeung was deemed to be interested in 6,041,926 Shares held by certain corporations, out of which (i) 5,306,771 Shares were held by Shun Hing Electronic Trading Co., Ltd., and (ii) 735,155 Shares were held by Shun Hing Technology Co. Ltd.. He directly/ indirectly controls one-third or more of the voting power at a general meeting of these corporations.
8. The percentages of shareholding in the table were calculated based on the number of total issued Shares as at 31 December 2025, being 2,641,430,142 Shares.

東亞銀行有限公司2025年報
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董事會報告書（續）

董事及聯席行政總裁權益

於2025年12月31日，根據《證券及期貨條例》第352條須予備存的登記冊（「該登記冊」）所記錄，本行各董事及聯席行政總裁於本行及其相聯法團的股份、相關股份及債權證中擁有的權益及淡倉如下：

I. 於股份的好倉：

附註：
1. 李國寶爵士為137,041,743股的實益擁有人。由於其配偶潘金翠女士擁有6,881,086股之權益，他亦被視為擁有該等股份。他亦被視為擁有由李國寶慈善基金有限公司持有的495,981股，李國寶爵士為該慈善機構的董事兼唯一成員。
2. 李國章教授為21,257,812股的實益擁有人。他亦被視為擁有由Dapa Company Limited持有的18,014,655股，該公司由他全資擁有。
3. 黃子欣博士為464,393股的實益擁有人。由於其配偶郭志惠女士（已歿）擁有136股之權益，他亦被視為擁有該等股份。他亦被視為擁有由Wong Chung Man Limited持有的7,543,427股，該公司由他全資擁有。由於黃子欣博士為一個酌情信託The Allan Wong 2020 Trust的成立人及一位合資格受益人，他亦被視為擁有該酌情信託所持有的17,415,234股。
4. 李國星先生為1,071,951股的實益擁有人。由於其配偶吳伊莉女士擁有32,345股之權益，他亦被視為擁有該等股份。他亦為一個信託LEVA Trust的成立人／財產授予人，因而被視為擁有該信託所持有的18,334,282股。
5. 李民橋先生為1,768,597股的實益擁有人。他自願披露其作為財產授予人／成立人的一個酌情信託間接所持有的2,261,292股，惟他不可以影響受託人如何行使其酌情權。
6. 李民斌先生為3,544,386股的實益擁有人。他亦被視為擁有由Triple Kingdom Limited持有的889,307股，該公司由他全資擁有。
7. 蒙德揚博士被視為擁有由若干法團所持有的6,041,926股，其中(i)5,306,771股由信興電器貿易有限公司持有；而(ii)735,155股則由信興科技有限公司持有。他直接／間接控制該兩間公司股東大會三分之一或以上的股票權。
8. 本表所列之持股百分比乃按於2025年12月31日之已發行股份總數（即2,641,430,142股）計算。

The Bank of East Asia, Limited Annual Report 2025

Report of the Directors (continued)

II. Long positions (in respect of equity derivatives) in underlying shares of the Bank:

Shares options, being unlisted physically settled equity derivatives, to subscribe for the Shares were granted to Dr the Hon. Sir David LI Kwok-po, Mr Adrian David LI Man-kiu and Mr Brian David LI Man-bun pursuant to the approved Staff Share Option Schemes. Information in relation to these share options during the year ended 31 December 2025 is shown in the section under "Information on Share Options" of this Report.

III. Interests in debt securities of the Bank:

Notes:

1. Dr the Hon. Sir David LI Kwok-po was deemed to be interested in the LAC Notes I and Subordinated Notes through the interests of his spouse, Madam Penny POON Kam-chui. The LAC Notes I and Subordinated Notes were issued by the Bank under its US$6 billion Medium Term Note Programme (the "MTN Programme") and listed on the Stock Exchange in March 2024 and June 2024 respectively.
2. Dr Allan WONG Chi-yun was deemed to be interested in the LAC Notes II held by a discretionary trust, The Allan Wong 2020 Trust, of which Dr Allan WONG Chi-yun is a founder and an eligible beneficiary. The LAC Notes II were issued by the Bank under the MTN Programme and listed on the Stock Exchange in March 2023.

Each of the other Directors did not have any interest or short position in the shares, underlying shares or debentures of the Bank or any of its associated corporations as at 31 December 2025.

Save as disclosed above, no other interest or short position in the shares, underlying shares or debentures of the Bank or any of its associated corporations were recorded in the Register as at 31 December 2025.

At no time during the year was the Bank or any of its subsidiaries a party to any arrangement to enable the Directors or Co-Chief Executives of the Bank or their spouses or children under 18 years of age to acquire benefits by means of the acquisition of shares in or debentures of the Bank or any other body corporate with the exception of the Staff Share Option Schemes and the RSU Scheme, details of which are set out in the sections under "Information on Share Options" and "Information on Restricted Share Units" of this Report, and Notes 2(x)(iv) and 38 to the financial statements.

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II. 於本行相關股份（就股本衍生工具而言）的好倉：

根據本行的認可僱員認股權計劃，李國寶爵士、李民橋先生及李民斌先生獲授予可認購股份之認股權。該等認股權屬於非上市以實物交收的股本衍生工具。有關此等認股權在截至2025年12月31日止年度內的資料，載於本報告「認股權資料」項下。

III. 於本行債務證券的權益：

附註：
1. 由於李國寶爵士的配偶遺金眾女士擁有該等LAC票據I及後償票據，他亦被視為擁有該等票據。LAC票據I及後償票據為本行根據其60億美元中期票據計劃（「MTN計劃」）分別於2024年3月及2024年6月發行並在聯交所上市。
2. 由於黃子欣博士為一個酌情信託The Allan Wong 2020 Trust的成立人及一位合資格受益人，他被視為擁有該酌情信託所持有的該等LAC票據II。LAC票據II為本行根據MTN計劃於2023年3月發行並在聯交所上市。

其他董事於2025年12月31日均無持有本行或其任何相聯法團的股份、相關股份或債權證的任何權益或淡倉。

除上述所披露外，於2025年12月31日，概無其他本行或其任何相聯法團的股份、相關股份或債權證的權益或淡倉載於該登記冊內。

除於本報告「認股權資料」及「受限制股份單位資料」項下，以及財務報表附註2(x)(iv)及38所詳載的僱員認股權計劃及受限制股份單位計劃外，本年內本行或其任何附屬公司並無作任何安排，以致本行各董事或聯席行政總裁或他們的配偶或18歲以下子女從中取得本行或其他法人團體的股份或債券而獲益。

The Bank of East Asia, Limited Annual Report 2025

Report of the Directors (continued)

Senior Management's Interests

As at 31 December 2025, the interests of the other members of Senior Management, i.e. the Deputy Chief Executives, in the shares and underlying shares of the Bank were as follows:

I. Long positions in Shares:

• The percentages of shareholding in the table were calculated based on the number of total issued Shares as at 31 December 2025, being 2,641,430,142 Shares.

II. Long positions in underlying shares of the Bank:

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高層管理人員權益

於2025年12月31日，其他高層管理人員（即副行政總裁）於本行股份及相關股份擁有的權益如下：

I. 於股份的好倉：

• 本表所列之持股百分比乃按於2025年12月31日之已發行股份總數（即2,641,430,142股）計算。

II. 於本行相關股份的好倉：

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The Bank of East Asia, Limited Annual Report 2025

Report of the Directors (continued)

Information on Share Options

Information in relation to share options and their movement during the year ended 31 December 2025 disclosed in accordance with the Listing Rules is as follows:

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認股權資料

根據《上市規則》所披露有關認股權及其於截至2025年12月31日止年度內的變動之資料如下：