凤凰网首页 手机凤凰网

凤凰卫视
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
免费注册
常熟银行(601128)公告正文

常熟银行:2018年度审计报告

公告日期 2019-04-26
股票简称:常熟银行 股票代码:601128
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

                      江苏常熟农村商业银行股份有限公司
                          二〇一八年度财务报表附注
                    (除特殊注明外,金额单位均为人民币千元)


一、   公司基本情况
(一)   公司概况
       江苏常熟农村商业银行股份有限公司(以下简称“本公司”)经中国人民银行下发《中
       国人民银行关于常熟市农村商业银行开业的批复》[银复(2001)197 号]文批准,于 2001
       年 12 月 3 日在江苏省常熟市注册成立,本公司成立时名称为常熟市农村商业银行股份
       有限公司。2004 年 8 月 18 日,根据中国银行业监督管理委员会江苏银监局《关于常熟
       市农村商业银行股份有限公司更名、变更注册资本和修改章程的批复》[苏银监复
       (2004)213 号]文,本公司名称变更为“江苏常熟农村商业银行股份有限公司”。
       本公司法定代表人:宋建明;注册地址及总部地址:江苏省常熟市新世纪大道 58 号;
       统一社会信用代码:91320000251448088B;金融许可证号:B0233H232050001。
       根据中国证券监督管理委员会《关于核准江苏常熟农村商业银行股份有限公司首次公开
       发行股票的批复》(证监许可(2016)1660 号),本公司于 2016 年 9 月 30 日在上海
       证券交易所上市,股票代码为 601128。
       截至 2018 年 12 月 31 日,本公司共设有 7 家分行,54 家支行,1 家直属营业部。本公
       司经营范围主要包括:吸收公众存款;发放短期、中期和长期贷款;办理国内结算,办
       理票据承兑和贴现;办理银行卡业务;代理收付款项及代理保险业务,代理发行、代理
       兑付、承销政府债券和金融债券;买卖政府债券和金融债券;按中国人民银行的规定从
       事同业拆借;提供保管箱服务;外汇存款;外汇贷款;外汇汇款;外币兑换;国际结算;
       外汇票据的承兑和贴现;结汇、售汇;资信调查、咨询及见证业务;银行业监督管理机
       构批准的其他业务(依法须经批准的项目,经相关部门批准后方可开展经营活动)。
       本财务报表业经公司全体董事于 2019 年 4 月 25 日批准报出。


(二)   合并财务报表范围
       截至 2018 年 12 月 31 日,本公司合并财务报表范围内子公司如下:
                                               子公司名称

                         常州金坛兴福村镇银行有限责任公司(以下简称“金坛村镇”)

                           恩施兴福村镇银行股份有限公司(以下简称“恩施村镇”)

                           宜阳兴福村镇银行股份有限公司(以下简称“宜阳村镇”)

                           汤阴兴福村镇银行股份有限公司(以下简称“汤阴村镇”)

                           当阳兴福村镇银行股份有限公司(以下简称“当阳村镇”)

                                      财务报表附注 第 1 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

                                               子公司名称

                           嵩县兴福村镇银行有限责任公司(以下简称“嵩县村镇”)

                         淮安清浦兴福村镇银行股份有限公司(以下简称“清浦村镇”)

                         淮安淮阴兴福村镇银行有限责任公司(以下简称“淮阴村镇”)

                         盐城滨海兴福村镇银行有限责任公司(以下简称“滨海村镇”)

                           秭归兴福村镇银行有限责任公司(以下简称“秭归村镇”)

                           长阳兴福村镇银行有限责任公司(以下简称“长阳村镇”)

                         扬州高邮兴福村镇银行有限责任公司(以下简称“高邮村镇”)

                           洛宁兴福村镇银行有限责任公司(以下简称“洛宁村镇”)

                         宜昌夷陵兴福村镇银行有限责任公司(以下简称“夷陵村镇”)

                           内黄兴福村镇银行有限责任公司(以下简称“内黄村镇”)

                           汝阳兴福村镇银行有限责任公司(以下简称“汝阳村镇”)

                         宿迁宿城兴福村镇银行有限责任公司(以下简称“宿城村镇”)

                         泰州高港兴福村镇银行有限责任公司(以下简称“高港村镇”)

                       无锡滨湖兴福村镇银行有限责任公司(以下简称“无锡滨湖村镇”)

                         淮安清河兴福村镇银行有限责任公司(以下简称“清河村镇”)

                         昆明盘龙兴福村镇银行有限责任公司(以下简称“盘龙村镇”)

                         曲靖沾益兴福村镇银行有限责任公司(以下简称“沾益村镇”)

                           陆良兴福村镇银行有限责任公司(以下简称“陆良村镇”)

                           师宗兴福村镇银行有限责任公司(以下简称“师宗村镇”)

                           罗平兴福村镇银行有限责任公司(以下简称“罗平村镇”)

                           江川兴福村镇银行有限责任公司(以下简称“江川村镇”)

                           易门兴福村镇银行有限责任公司(以下简称“易门村镇”)

                           南华兴福村镇银行有限责任公司(以下简称“南华村镇”)

                           元谋兴福村镇银行有限责任公司(以下简称“元谋村镇”)

                           武定兴福村镇银行有限责任公司(以下简称“武定村镇”)

       本期合并财务报表范围及其变化情况详见本附注“六、合并范围的变更”和“七、在其
       他主体中的权益”。




                                      财务报表附注 第 2 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

二、   财务报表的编制基础
(一)   编制基础
       公司以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准
       则——基本准则》和具体会计准则、企业会计准则应用指南、企业会计准则解释及其他
       相关规定(以下合称“企业会计准则”),并按照中国证券监督管理委员会颁布的《公
       开发行证券的公司信息披露编报规则第 15 号——财务报告的一般规定》(2014 年修订)
       的要求进行列报和披露。


(二)   持续经营
       公司自本报告期末至少 12 个月内具备持续经营能力,无影响持续经营能力的重大事项。


三、 重要会计政策及会计估计
(一)   遵循企业会计准则的声明
       公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财
       务状况、经营成果、现金流量等有关信息。


(二)   会计期间
       自公历 1 月 1 日起至 12 月 31 日止为一个会计年度。


(三)   营业周期
       本公司营业周期为 12 个月。


(四)   记账本位币
       本公司采用人民币为记账本位币。


(五)   同一控制下和非同一控制下企业合并的会计处理方法
       同一控制下企业合并:本公司在企业合并中取得的资产和负债,按照合并日被合并方资
       产、负债(包括最终控制方收购被合并方而形成的商誉)在最终控制方合并财务报表中
       的账面价值计量。在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行
       股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减
       的,调整留存收益。
       非同一控制下企业合并:本公司在购买日对作为企业合并对价付出的资产、发生或承担
       的负债按照公允价值计量,公允价值与其账面价值的差额,计入当期损益。本公司对合
       并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合

                                      财务报表附注 第 3 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入
       当期损益。
       为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他直接相关费用,于发
       生时计入当期损益;为企业合并而发行权益性证券的交易费用,冲减权益。


(六)   合并财务报表的编制方法
       1、    合并范围
              本公司合并财务报表的合并范围以控制为基础确定,所有子公司(包括本公司所
              控制的单独主体)均纳入合并财务报表。


       2、    合并程序
              本公司以自身和各子公司的财务报表为基础,根据其他有关资料,编制合并财务
              报表。本公司编制合并财务报表,将整个企业集团视为一个会计主体,依据相关
              企业会计准则的确认、计量和列报要求,按照统一的会计政策,反映本公司集团
              整体财务状况、经营成果和现金流量。
              所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司
              一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务
              报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企
              业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行
              调整。对于同一控制下企业合并取得的子公司,以其资产、负债(包括最终控制
              方收购该子公司而形成的商誉)在最终控制方财务报表中的账面价值为基础对其
              财务报表进行调整。
              子公司所有者权益、当期净损益和当期综合收益中属于少数股东的份额分别在合
              并资产负债表中所有者权益项目下、合并利润表中净利润项目下和综合收益总额
              项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期
              初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
              (1)增加子公司或业务
              在报告期内,若因同一控制下企业合并增加子公司或业务的,则调整合并资产负
              债表的期初数;将子公司或业务合并当期期初至报告期末的收入、费用、利润纳
              入合并利润表;将子公司或业务合并当期期初至报告期末的现金流量纳入合并现
              金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体自最终
              控制方开始控制时点起一直存在。
              因追加投资等原因能够对同一控制下的被投资方实施控制的,视同参与合并的各
              方在最终控制方开始控制时即以目前的状态存在进行调整。在取得被合并方控制

                                      财务报表附注 第 4 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              权之前持有的股权投资,在取得原股权之日与合并方和被合并方同处于同一控制
              之日孰晚日起至合并日之间已确认有关损益、其他综合收益以及其他净资产变动,
              分别冲减比较报表期间的期初留存收益或当期损益。
              在报告期内,若因非同一控制下企业合并增加子公司或业务的,则不调整合并资
              产负债表期初数;将该子公司或业务自购买日至报告期末的收入、费用、利润纳
              入合并利润表;该子公司或业务自购买日至报告期末的现金流量纳入合并现金流
              量表。
              因追加投资等原因能够对非同一控制下的被投资方实施控制的,对于购买日之前
              持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,
              公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的
              股权涉及权益法核算下的其他综合收益以及除净损益、其他综合收益和利润分配
              之外的其他所有者权益变动的,与其相关的其他综合收益、其他所有者权益变动
              转为购买日所属当期投资收益,由于被投资方重新计量设定受益计划净负债或净
              资产变动而产生的其他综合收益除外。
              (2)处置子公司或业务
              ①一般处理方法
              在报告期内,本公司处置子公司或业务,则该子公司或业务期初至处置日的收入、
              费用、利润纳入合并利润表;该子公司或业务期初至处置日的现金流量纳入合并
              现金流量表。
              因处置部分股权投资或其他原因丧失了对被投资方控制权时,对于处置后的剩余
              股权投资,本公司按照其在丧失控制权日的公允价值进行重新计量。处置股权取
              得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自
              购买日或合并日开始持续计算的净资产的份额与商誉之和的差额,计入丧失控制
              权当期的投资收益。与原有子公司股权投资相关的其他综合收益或除净损益、其
              他综合收益及利润分配之外的其他所有者权益变动,在丧失控制权时转为当期投
              资收益,由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他
              综合收益除外。
              ②分步处置子公司
              通过多次交易分步处置对子公司股权投资直至丧失控制权的,处置对子公司股权
              投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,通常表明
              应将多次交易事项作为一揽子交易进行会计处理:
              ⅰ.这些交易是同时或者在考虑了彼此影响的情况下订立的;
              ⅱ.这些交易整体才能达成一项完整的商业结果;
              ⅲ.一项交易的发生取决于其他至少一项交易的发生;

                                      财务报表附注 第 5 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              ⅳ.一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
              处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,本公司将
              各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失
              控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,
              在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当
              期的损益。
              处置对子公司股权投资直至丧失控制权的各项交易不属于一揽子交易的,在丧失
              控制权之前,按不丧失控制权的情况下部分处置对子公司的股权投资的相关政策
              进行会计处理;在丧失控制权时,按处置子公司一般处理方法进行会计处理。
              (3)购买子公司少数股权
              本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有
              子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整合并
              资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调
              整留存收益。
              (4)不丧失控制权的情况下部分处置对子公司的股权投资
              在不丧失控制权的情况下因部分处置对子公司的长期股权投资而取得的处置价
              款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算的净
              资产份额之间的差额,调整合并资产负债表中的资本公积中的股本溢价,资本公
              积中的股本溢价不足冲减的,调整留存收益。


(七)   合营安排分类及会计处理方法
       合营安排分为共同经营和合营企业。
       当本公司是合营安排的合营方,享有该安排相关资产且承担该安排相关负债时,为共同
       经营。
       本公司确认与共同经营中利益份额相关的下列项目,并按照相关企业会计准则的规定进
       行会计处理:
       (1)确认本公司单独所持有的资产,以及按本公司份额确认共同持有的资产;
       (2)确认本公司单独所承担的负债,以及按本公司份额确认共同承担的负债;
       (3)确认出售本公司享有的共同经营产出份额所产生的收入;
       (4)按本公司份额确认共同经营因出售产出所产生的收入;
       (5)确认单独所发生的费用,以及按本公司份额确认共同经营发生的费用。
       本公司对合营企业投资的会计政策见本附注“三、(十五)长期股权投资”。




                                      财务报表附注 第 6 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(八)   现金及现金等价物
       在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。
       将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价
       值变动风险很小四个条件的投资,确定为现金等价物。包括存放中央银行款项(扣除法
       定存款准备金)、存放同业款项、拆出资金、买入返售金融资产。


(九)   外币业务和外币报表折算
       1、    外币业务
              外币业务采用交易发生日的即期汇率作为折算汇率将外币金额折合成人民币记
              账。
              资产负债表日外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇
              兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差
              额按照借款费用资本化的原则处理外,均计入当期损益。


       2、 外币财务报表的折算
              资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权
              益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中
              的收入和费用项目,采用交易发生日的即期汇率折算。


(十)   金融工具
       金融工具包括金融资产、金融负债和权益工具。
       1、    金融工具的分类
              金融资产和金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损
              益的金融资产或金融负债,包括交易性金融资产或金融负债和直接指定为以公允
              价值计量且其变动计入当期损益的金融资产或金融负债;持有至到期投资;贷款
              和应收款项;可供出售金融资产;其他金融负债等。


       2、   金融工具的确认依据和计量方法
             ①以公允价值计量且其变动计入当期损益的金融资产(金融负债)

             取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取
             的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
             持有期间将取得的利息或现金股利确认为当期损益,期末将公允价值变动计入当
             期损益。
             处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允

                                      财务报表附注 第 7 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             价值变动损益。
             ②持有至到期投资

             取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之
             和作为初始确认金额。
             持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面
             利率)计算确认利息收入,计入当期损益。实际利率在取得时确定,在该预期存
             续期间或适用的更短期间内保持不变。
             处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
             ③贷款及应收款项

             本公司将在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产划分
             为贷款及应收款项。本公司的贷款及应收款项主要包括发放贷款及垫款、应收款
             项类投资。持有期间按照摊余成本和实际利率(如实际利率与合同利率差别较小
             的,按合同利率)计算确认利息收入计入当期损益。
             收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
             ④可供出售金融资产

             取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取
             的债券利息)和相关交易费用之和作为初始确认金额。
             持有期间将取得的利息或现金股利确认为当期损益。期末以公允价值计量且将公
             允价值变动计入其他综合收益。但是,在活跃市场中没有报价且其公允价值不能
             可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算
             的衍生金融资产,按照成本计量。
             处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,
             将原直接计入其他综合收益的公允价值变动累计额对应处置部分的金额转出,计
             入当期损益。
             ⑤其他金融负债

              按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计
              量。


       3、   金融资产转移的确认依据和计量方法
             公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移
             给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险
             和报酬的,则不终止确认该金融资产。
             在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式
             的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整

                                      财务报表附注 第 8 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
             ①所转移金融资产的账面价值;
             ②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及

             转移的金融资产为可供出售金融资产的情形)之和。
             金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在
             终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将
             下列两项金额的差额计入当期损益:
             ①终止确认部分的账面价值;
             ②终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应

             终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
              金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认
              为一项金融负债。


       4、   金融负债的终止确认
             金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;
             本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金
             融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并
             同时确认新金融负债。
             对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负
             债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
             金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包
             括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
              本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相
              对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账
              面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,
              计入当期损益。


       5、   金融资产和金融负债的公允价值的确定方法
             存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值。不存在活跃市
             场的金融工具,采用估值技术确定其公允价值。在估值时,本公司采用在当前情
             况下适用并且有足够可利用数据和其他信息支持的估值技术,选择与市场参与者
             在相关资产或负债的交易中所考虑的资产或负债特征相一致的输入值,并优先使
             用相关可观察输入值。只有在相关可观察输入值无法取得或取得不切实可行的情
             况下,才使用不可观察输入值。

                                      财务报表附注 第 9 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       6、   金融资产(不含应收款项)减值的测试方法及会计处理方法
             除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日
             对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,
             计提减值准备。
             金融资产发生减值的客观证据,包括关注到的下列与可观察数据相关的各项损
             失事件:
             发行方或债务人发生严重财务困难;
             债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
             本公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
             债务人很可能倒闭或进行其他财务重组;
             因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
             无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数
             据对其进行总体评估后发现,该组金融资产自初始确认以来的预计未来现金流量
             确已减少且可计量;
             权益工具发行人经营所处的技术、市场、经济或法律环境等发生重大不利变化,
             使权益工具投资人可能无法收回投资成本;
             权益工具投资的公允价值发生严重或非暂时性下跌;
             其他表明金融资产发生减值的客观证据。


             (1)可供出售金融资产的减值准备:
             期末如果可供出售金融资产的公允价值发生严重下降,或在综合考虑各种相关因
             素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入
             所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
             对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且
             客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,
             计入当期损益。
             可供出售权益工具投资发生的减值损失,不通过损益转回。
             表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值
             发生严重或非暂时性下跌。本公司于资产负债表日对各项可供出售权益工具投资
             单独进行检查,若该权益工具投资于资产负债表日的公允价值低于其初始投资成
             本超过 50%(含 50%)或低于其初始投资成本持续时间超过一年(含一年)的,
             则表明其发生减值;若该权益工具投资于资产负债表日的公允价值低于其初始投
             资成本超过 20%(含 20%)但尚未达到 50%的,本公司会综合考虑其他相关因素

                                     财务报表附注 第 10 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             诸如价格波动率等,判断该权益工具投资是否发生减值。本公司以加权平均法计
             算可供出售权益工具投资的初始投资成本。


             (2)以摊余成本计量的金融资产:
             以摊余成本计量的金融资产发生减值时,本公司将该金融资产的账面价值减记至
             预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记的金额确认为
             资产减值损失,计入当期损益。预计未来现金流量现值按照该金融资产的原实际
             利率折现确定。原实际利率是初始确认该金融资产时计算确定的实际利率。对于
             以浮动利率计息的金融资产,在计算未来现金流量现值时采用合同规定的现行实
             际利率作为折现率。
             带有担保物的金融资产(无论该担保物是否将被收回)的未来现金流现值时,已
             将担保物价值及取得和出售担保物发生的费用考虑在内。本公司在实际操作中,
             也会用观察到的市场价格确定金融资产的公允价值,并以此为基础确定减值损失。
             本公司首先对单项金额重大的金融资产单独进行减值测试,如有客观证据表明其
             已发生减值,则确认减值损失,计入资产减值损失。本公司将单项金额不重大的
             金融资产或单独测试未发生减值的金融资产包括在具有类似信用风险特征的金
             融资产组合中进行减值测试。
             在以组合方式进行减值评估时,本公司基于类似信用风险特征对金融资产进行分
             组。这些信用风险特征表明了债务人按照该等金融资产的合同条款偿还所有到期
             金额的能力,与被评估资产的预计未来现金流量相关。
             对一组金融资产的未来现金流进行减值组合评估测算时,以该组金融资产的合同
             现金流以及与该组金融资产具有类似信用风险特征的资产的历史损失经验为基
             础。为反映该组金融资产的实际状况,以上历史损失经验将根据当期数据进行调
             整,包括反映在历史损失期间不存在的现实情况;及从历史损失经验数据中剔除
             那些本期已不存在事项的影响。
             对金融资产组合的未来现金流变化的估计已反映相关的可观察到的各期数据的
             变化并与该变化方向保持一致。为减少预期损失和实际发生的损失之间的差异,
             本公司定期审阅预计未来现金流的理论和假设。
             当某金融资产无法收回时,在完成所有必要程序及确定损失金额后,对该贷款进
             行核销,冲减相应的贷款损失准备。核销后又收回的贷款金额,抵减资产减值损
             失,计入当期损益。
              如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项
              有关(如债务人的信用评级已提高等),原确认的减值准备通过调整减值准备金
              额予以转回,计入当期损益。转回后的账面价值不超过假定不计提减值准备情况

                                     财务报表附注 第 11 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              下该金融资产在转回日的摊余成本。


(十一) 买入返售金融资产和卖出回购金融资产款
       买入返售是指按合同或协议规定,以一定的价格向交易对手买入相关资产(包括债券、
       票据及贷款等),到合同规定日期,再以规定价格返售给对方的合同。买入返售金融资
       产按买入相关资产时实际支付的金额入账。
       卖出回购是指按合同或协议规定,以一定的价格将相关资产(包括债券、票据及贷款等)
       出售给交易对手,到合同规定日期,再以规定价格回购的合同。卖出回购金融资产款按
       卖出相关资产时实际收到的金额入账。


(十二) 衍生金融工具
       衍生金融工具初始以衍生交易合同签订当日的公允价值进行确认,并以公允价值进行后
       续计量。根据不同市场条件,公允价值通过市场报价和估值模型取得。其中市场报价包
       括交易对手的报价和近期市场交易价格;估值模型相应包括现金流量贴现模型,期权定
       价模型等。若衍生金融工具的公允价值为正,则确认为资产;若公允价值为负,则确认
       为负债。
       衍生金融工具公允价值的初始计量的最好依据是交易价格(如所收到或给付对价的公允
       价值),除非这些工具公允价值能够有相同衍生工具在其他公开市场交易金额作为比照
       (未被修改或重包装),或者基于其他以公开市场上各种变量为参考的定价模型计算得
       出。上述情况发生时,于交易日确认为当期损益。
       衍生金融工具的公允价值变动计入当期损益。


(十三) 以净额列示的金融工具
       本公司将金融资产和金融负债在资产负债表内分别列示,并未相互抵销;但下列情况除
       外:
       (1)具有抵销已确认金额的法定权利,且该种法定权利现在是可执行的;
       (2)计划以净额结算,或同时变现该金融资产和清除该金融负债。


(十四) 持有待售资产
       本公司将同时满足下列条件的非流动资产或处置组划为持有待售类别:
       (1)根据类似交易中出售此类资产或处置组的惯例,在当前状况下即可立即出售;
       (2)出售极可能发生,即本行已经就一项出售计划作为决议且获得确定的购买承诺,
       预计出售将在一年内完成。有关规定要求本行相关权力机构或者监管部门批准后方可出
       售的,已经获得批准。

                                     财务报表附注 第 12 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



(十五) 长期股权投资
       1、    共同控制、重大影响的判断标准
              共同控制,是指按照相关约定对某项安排所共有的控制,并且该安排的相关活动
              必须经过分享控制权的参与方一致同意后才能决策。本公司与其他合营方一同对
              被投资单位实施共同控制且对被投资单位净资产享有权利的,被投资单位为本公
              司的合营企业。
              重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控
              制或者与其他方一起共同控制这些政策的制定。本公司能够对被投资单位施加重
              大影响的,被投资单位为本公司联营企业。


       2、    初始投资成本的确定
              (1)企业合并形成的长期股权投资
              同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及
              以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益在最
              终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。
              因追加投资等原因能够对同一控制下的被投资单位实施控制的,在合并日根据合
              并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额,确
              定长期股权投资的初始投资成本。合并日长期股权投资的初始投资成本,与达到
              合并前的长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面
              价值之和的差额,调整股本溢价,股本溢价不足冲减的,冲减留存收益。
              非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的
              初始投资成本。因追加投资等原因能够对非同一控制下的被投资单位实施控制的,
              按照原持有的股权投资账面价值加上新增投资成本之和,作为改按成本法核算的
              初始投资成本。
              (2)其他方式取得的长期股权投资
              以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成
              本。
              以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初
              始投资成本。
              在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠
              计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值和
              应支付的相关税费确定其初始投资成本,除非有确凿证据表明换入资产的公允价
              值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应

                                     财务报表附注 第 13 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              支付的相关税费作为换入长期股权投资的初始投资成本。
              通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。


       3、    后续计量及损益确认方法
              (1)成本法核算的长期股权投资
              公司对子公司的长期股权投资,采用成本法核算。除取得投资时实际支付的价款
              或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单
              位宣告发放的现金股利或利润确认当期投资收益。
              (2)权益法核算的长期股权投资
              对联营企业和合营企业的长期股权投资,采用权益法核算。初始投资成本大于投
              资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资
              的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允
              价值份额的差额,计入当期损益。
              公司按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份额,分
              别确认投资收益和其他综合收益,同时调整长期股权投资的账面价值;按照被投
              资单位宣告分派的利润或现金股利计算应享有的部分,相应减少长期股权投资的
              账面价值;对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益
              的其他变动,调整长期股权投资的账面价值并计入所有者权益。
              在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位可辨认净资
              产的公允价值为基础,并按照公司的会计政策及会计期间,对被投资单位的净利
              润进行调整后确认。在持有投资期间,被投资单位编制合并财务报表的,以合并
              财务报表中的净利润、其他综合收益和其他所有者权益变动中归属于被投资单位
              的金额为基础进行核算。
              公司与联营企业、合营企业之间发生的未实现内部交易损益按照应享有的比例计
              算归属于公司的部分,予以抵销,在此基础上确认投资收益。与被投资单位发生
              的未实现内部交易损失,属于资产减值损失的,全额确认。公司与联营企业、合
              营企业之间发生投出或出售资产的交易,该资产构成业务的,按照附注“三(五)
              同一控制下和非同一控制下企业合并的会计处理方法”、“三(六)合并财务报表
              的编制方法”中披露的相关政策进行会计处理。
              在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲
              减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以
              其他实质上构成对被投资单位净投资的长期权益的账面价值为限继续确认投资
              损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或
              协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投

                                     财务报表附注 第 14 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              资损失。
              (3)长期股权投资的处置
              处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。
              采用权益法核算的长期股权投资,在处置该项投资时,采用与被投资单位直接处
              置相关资产或负债相同的基础,按相应比例对原计入其他综合收益的部分进行会
              计处理。因被投资单位除净损益、其他综合收益和利润分配以外的其他所有者权
              益变动而确认的所有者权益,按比例结转入当期损益,由于被投资方重新计量设
              定受益计划净负债或净资产变动而产生的其他综合收益除外。
              因处置部分股权投资等原因丧失了对被投资单位的共同控制或重大影响的,处置
              后的剩余股权改按金融工具确认和计量准则核算,其在丧失共同控制或重大影响
              之日的公允价值与账面价值之间的差额计入当期损益。原股权投资因采用权益法
              核算而确认的其他综合收益,在终止采用权益法核算时采用与被投资单位直接处
              置相关资产或负债相同的基础进行会计处理。因被投资方除净损益、其他综合收
              益和利润分配以外的其他所有者权益变动而确认的所有者权益,在终止采用权益
              法核算时全部转入当期损益。
              因处置部分股权投资等原因丧失了对被投资单位控制权的,在编制个别财务报表
              时,处置后的剩余股权能够对被投资单位实施共同控制或重大影响的,改按权益
              法核算,并对该剩余股权视同自取得时即采用权益法核算进行调整;处置后的剩
              余股权不能对被投资单位实施共同控制或施加重大影响的,改按金融工具确认和
              计量准则的有关规定进行会计处理,其在丧失控制之日的公允价值与账面价值间
              的差额计入当期损益。
              处置的股权是因追加投资等原因通过企业合并取得的,在编制个别财务报表时,
              处置后的剩余股权采用成本法或权益法核算的,购买日之前持有的股权投资因采
              用权益法核算而确认的其他综合收益和其他所有者权益按比例结转;处置后的剩
              余股权改按金融工具确认和计量准则进行会计处理的,其他综合收益和其他所有
              者权益全部结转。


(十六) 固定资产
       1、    固定资产确认条件
              固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过
              一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
              (1)与该固定资产有关的经济利益很可能流入企业;
              (2)该固定资产的成本能够可靠地计量。



                                     财务报表附注 第 15 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       2、    各类固定资产的折旧方法
              固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预
              计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式
              为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。
              融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有
              权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取
              得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计
              提折旧。
              主要固定资产类别的折旧年限如下:
                              资产类别                          折旧年限
               房屋及建筑物                                       20 年
               电子设备                                           3-5 年
               运输设备                                           3-5 年
               其他设备                                           5年



(十七) 在建工程
       在建工程项目按建造该项资产达到预定可使用状态前所发生的必要支出,作为固定资产
       的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算
       的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计
       的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工
       决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。


(十八) 无形资产
       1、 无形资产的计价方法
              (1)公司取得无形资产时按成本进行初始计量;
              外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到
              预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,
              实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定;
              债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定
              其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的
              差额,计入当期损益;
              在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠
              计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础
              确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上
              述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换
                                     财务报表附注 第 16 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              入无形资产的成本,不确认损益;
              以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定
              其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确
              定其入账价值。
              (2)后续计量
              在取得无形资产时分析判断其使用寿命。
              对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;
              无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,
              不予摊销。


       2、    无形资产的使用寿命估计情况:
              每期末,对无形资产的使用寿命及摊销方法进行复核。


(十九) 长期资产减值
       长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、无形资产等
       长期资产,于资产负债表日存在减值迹象的,进行减值测试。减值测试结果表明资产的
       可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为
       资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较
       高者。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额
       进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生
       现金流入的最小资产组合。上述资产减值损失一经确认,在以后会计期间不予转回。


(二十) 其他资产
       1、   长期待摊费用
             长期待摊费用是指已经支出但应由本期和以后各期负担的分摊期限在一年以上
             (不含一年)的各项费用。


       2、   抵债资产
             抵债资产按取得时的公允价值入账,公允价值与相关资产账面价值及支付的税费
             之间的差额计入当期损益。
             抵债资产处置时,如果取得的处置收入大于抵债资产账面价值,其差额计入营业
             外收入;如果取得的处置收入小于抵债资产账面价值,其差额计入营业外支出;
             保管过程中发生的费用直接计入其他业务支出。处置过程中发生的费用,从处置
             收入中抵减。

                                     财务报表附注 第 17 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       3、   其他应收款项
              本公司按照其他应收款的项目和对方单位(个人)进行明细核算。本公司定期分
              析各项其他应收款项的可收回性,当应收款项的可收回金额低于其账面价值时,
              计提资产减值准备,并计入当期损益。


(二十一)     职工薪酬
       1、    短期薪酬的会计处理方法
              本公司在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,
              并计入当期损益或相关资产成本。
              本公司为职工缴纳的社会保险费和住房公积金,以及按规定提取的工会经费和职
              工教育经费,在职工为本公司提供服务的会计期间,根据规定的计提基础和计提
              比例计算确定相应的职工薪酬金额。
              职工福利费为非货币性福利的,如能够可靠计量的,按照公允价值计量。


       2、    离职后福利的会计处理方法
              (1)设定提存计划
              本公司按当地政府的相关规定为职工缴纳基本养老保险和失业保险,在职工为本
              公司提供服务的会计期间,按以当地规定的缴纳基数和比例计算应缴纳金额,确
              认为负债,并计入当期损益或相关资产成本。
              除基本养老保险外,本公司还依据国家企业年金制度的相关政策建立了企业年金
              计划。本公司按职工工资总额的一定比例向年金计划缴费,相应支出计入当期损
              益或相关资产成本。


              (2)设定受益计划
              本公司根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归
              属于职工提供服务的期间,并计入当期损益或相关资产成本。
              设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确
              认为一项设定受益计划净负债或净资产。设定受益计划存在盈余的,本公司以设
              定受益计划的盈余和资产上限两项的孰低者计量设定受益计划净资产。
              所有设定受益计划义务,包括预期在职工提供服务的年度报告期间结束后的十二
              个月内支付的义务,根据资产负债表日与设定受益计划义务期限和币种相匹配的
              国债或活跃市场上的高质量公司债券的市场收益率予以折现。
              设定受益计划产生的服务成本和设定受益计划净负债或净资产的利息净额计入

                                     财务报表附注 第 18 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              当期损益或相关资产成本;重新计量设定受益计划净负债或净资产所产生的变动
              计入其他综合收益,并且在后续会计期间不转回至损益。
              在设定受益计划结算时,按在结算日确定的设定受益计划义务现值和结算价格两
              者的差额,确认结算利得或损失。


       3、    辞退福利的会计处理方法
              本公司在不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时,
              或确认与涉及支付辞退福利的重组相关的成本或费用时(两者孰早),确认辞退
              福利产生的职工薪酬负债,并计入当期损益。


(二十二) 预计负债
       1、    预计负债的确认标准
              与诉讼、债务担保、亏损合同、重组事项等或有事项相关的义务同时满足下列条
              件时,本公司确认为预计负债:
              (1)该义务是本公司承担的现时义务;
              (2)履行该义务很可能导致经济利益流出本公司;
              (3)该义务的金额能够可靠地计量。


       2、    各类预计负债的计量方法
              本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
              本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币
              时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行
              折现后确定最佳估计数。
              最佳估计数分别以下情况处理:
              所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同
              的,则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
              所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内
              各种结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按
              照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能
              结果及相关概率计算确定。
              本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本
              确定能够收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价
              值。



                                     财务报表附注 第 19 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



(二十三) 收入确认
       收入在相关的经济利益很可能流入本公司且金额能够可靠计量,同时满足以下不同类型
       收入的其他确认条件时,予以确认。
       1、   利息收入
             利息收入或利息支出于产生时以确定的预计或实际利率计量。在确定收益利率时,
             本公司在考虑金融资产或金融负债所有合同条款的基础上预计未来现金流量,但
             不考虑未来信用损失,金融资产的利息收入根据让渡资金使用权的时间和实际或
             预计利率计入当期损益。利息收入包括折价或溢价的摊销,当实际利率与合同利
             率差异不大时,采用合同利率。
             当一项金融资产或一组类似的金融资产确认减值损失后,确认利息收入所使用的
             利率为计量减值损失时对未来现金流进行贴现时使用的利率。


       2、   手续费和佣金收入
             手续费和佣金收入在提供相关服务时,根据权责发生制的原则确认。
             资产买卖、或参与第三方进行资产买卖交易(如购买客户贷款、证券,或出售业
             务)时产生的手续费于相关交易完成时确认。


       3、   股利收入
              非上市权益工具投资的股利收入于本公司收取股利权力时确认计入当期损益,计
              入投资收益。


(二十四)     政府补助
       1、 类型
              政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产
              相关的政府补助和与收益相关的政府补助。
              与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资
              产的政府补助。与收益相关的政府补助,是指除与资产相关的政府补助之外的政
              府补助。


       2、    会计处理
             与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内按照合理、
             系统的方法分期计入当期损益(与本行日常活动相关的,计入其他收益;与本公
             司日常活动无关的,计入营业外收入)。

                                     财务报表附注 第 20 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

                与收益相关的政府补助,用于补偿本公司以后期间的相关成本费用或损失的,确
                认为递延收益,并在确认相关成本费用或损失的期间,计入当期损益(与本公司
                日常活动相关的,计入其他收益;与本公司日常活动无关的,计入营业外收入);
                用于补偿本公司已发生的相关成本费用或损失的,直接计入当期损益(与本公司
                日常活动相关的,计入其他收益;与本公司日常活动无关的,计入营业外收入)。


(二十五) 递延所得税资产和递延所得税负债
       对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣
       暂时性差异的应纳税所得额为限。对于能够结转以后年度的可抵扣亏损和税款抵减,以
       很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延
       所得税资产。
       对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。
       不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合
       并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易
       或事项。
       当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,
       当期所得税资产及当期所得税负债以抵销后的净额列报。
       当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及
       递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不
       同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,
       涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,
       递延所得税资产及递延所得税负债以抵销后的净额列报。


(二十六) 租赁
       1、      经营租赁会计处理
                (1)公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线
                法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入
                当期费用。
                资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租
                金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。


                (2)公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线
                法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计
                入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入

                                     财务报表附注 第 21 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

              确认相同的基础分期计入当期收益。
              公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收
              入总额中扣除,按扣除后的租金费用在租赁期内分配。


       2、   融资租赁会计处理
              融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值
              两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入
              账价值,其差额作为未确认的融资费用。公司采用实际利率法对未确认的融资费
              用,在资产租赁期间内摊销,计入财务费用。公司发生的初始直接费用,计入租
              入资产价值。


(二十七) 财务担保合约
       财务担保合约要求提供者为合约持有人提供偿还保障,即在被担保人到期不能履行合同
       条款时,代为偿付合约持有人的损失。本公司将财务担保合约提供给银行、金融机构和
       其他实体。
       财务担保合约在担保提供日按公允价值进行初始确认。在资产负债表日,按合同的摊余
       价值和对本公司履行担保责任所需准备金的最佳估计孰高列示,与该合同相关负债的增
       加计入当期利润表。对准备金的估计根据类似交易和历史损失的经验以及管理层的判断
       作出。


(二十八) 委托业务
       本公司通常作为受托人在受托业务中为信托机构、其他机构和零售客户管理资产。受托
       业务中所涉及的资产不属于本公司,因此不包括在本公司财务报表中。
       委托贷款是指本公司接受委托,由客户(作为委托人)提供资金,由本公司(作为受托
       人)按照委托人确定的贷款对象、用途、金额、期限、利率而代理发放和监督使用并由
       本公司协助收回的贷款,风险由委托人承担。本公司进行委托贷款业务只收取手续费,
       不代垫资金,不承担信用风险。


(二十九) 债务重组
       债务重组,是指在债务人发生财务困难的情况下,本公司作为债权人按照其与债务人达
       成的协议或者法院的裁定作出让步的事项。债务重组的方式主要包括:(一)以资产清
       偿债务;(二)将债务转为资本;(三)修改其他债务条件;(四)以上三种方式的组
       合等。
       以现金清偿债务的,本公司将重组债权的账面余额与收到的现金之间的差额,计入当期

                                     财务报表附注 第 22 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       损益。本公司已对债权计提减值准备的,先将该差额冲减减值准备,减值准备不足以冲
       减的部分,计入当期损益。
       以非现金资产清偿债务的,本公司对受让的非现金资产按其公允价值入账,重组债权的
       账面余额与受让的非现金资产的公允价值之间的差额,比照以现金清偿债务的规定处理。
       将债务转为资本的,本公司将享有股份的公允价值确认为对债务人的投资,重组债权的
       账面余额与股份的公允价值之间的差额,比照以现金清偿债务的规定处理。
       修改其他债务条件的,本公司将修改其他债务条件后的债权的公允价值作为重组后债权
       的账面价值,重组债权的账面余额与重组后债权的账面价值之间的差额,比照以现金清
       偿债务的规定处理。修改后的债务条款中涉及或有应收金额的,本公司不确认或有应收
       金额,不将其计入重组后债权的账面价值。
       债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条
       件等方式的组合进行的,本公司依次以收到的现金、接受的非现金资产公允价值、债权
       人享有股份的公允价值冲减重组债权的账面余额,再按照修改其他债务条件的规定处理。


(三十) 分部报告
       本公司以经营分部为报告分部。经营分部是指该组成部分能够在日常活动中产生收入、
       发生费用;管理层能够定期评价该组成部分的经营成果,以决定向其配置资源;该组成
       部分的财务状况、经营成果和现金流量等有关会计信息能够取得。对提供单项或一组相
       关产品,风险及报酬相似的合并为一个经营分部。


(三十一) 信贷资产证券化业务
       本公司在经营活动中,通过将部分信贷资产出售给特殊目的信托,再由特殊目的信托向
       投资者发行资产支持证券,将信贷资产证券化。本公司作为资产服务商,提供回收资产
       池中的贷款、保存与资产池有关的账户记录以及出具服务机构报告等服务。信托财产在
       支付信托税负和相关费用之后,优先用于偿付优先级资产支持证券的本息,全部本息偿
       付之后剩余的信托财产作为次级资产支持证券的收益,归次级资产支持证券持有者所有。
       本公司根据在被转让信贷资产中保留的风险和收益程度,部分或整体终止确认该类金融
       资产。
       证券化业务的利得或损失取决于所转移金融资产的账面价值,并在终止确认的金融资产
       与保留权益之间按其于转让当日的相关公允价值进行分配。证券化业务的利得或损失记
       入“其他业务收入”或“其他业务成本”。
       在运用证券化金融资产的会计政策时,本公司已考虑转移至其他实体的资产的风险和报
       酬转移程度,以及本公司对该实体行使控制权的程度:
       (1)当本公司已转移该金融资产所有权上几乎全部风险和报酬时,本公司予以终止确

                                     财务报表附注 第 23 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       认该金融资产;
       (2)当本公司保留该金融资产所有权上几乎全部风险和报酬时,本公司继续确认该金
       融资产;
       (3)如本公司并未转移或保留该金融资产所有权上几乎全部风险和报酬,本公司考虑
       对该金融资产是否存在控制。如果本公司并未保留控制权,本公司终止确认该金融资产,
       并把在转移中产生或保留的权利及义务分别确认为资产或负债。如本公司保留控制权,
       则根据对金融资产的继续涉入程度确认金融资产。


(三十二) 会计政策和会计估计的变更
       财政部于 2018 年 6 月 15 日印发了《财政部关于修订印发 2018 年度一般企业财务报表
       格式的通知》,对一般企业财务报表格式进行了修订,适用于 2018 年度及以后期间的
       财务报表。本公司执行上述规定对财务报表无重要影响


四、   税项
       本公司适用的主要税种及税率如下:
                  税种                 税基                  2018 年度             2017 年度
         企业所得税                应纳税所得额                25%                    25%
         增值税                      应税收入            3%/5%/16%/17%             3%/5%/17%
         城市维护建设税          实际缴纳的流转税             5%-7%                  5%-7%
         教育费附加              实际缴纳的流转税               5%                    5%

       根据中华人民共和国财政部、国家税务总局于 2018 年 4 月 4 日下发的《财政部、税务
       总局关于调整增值税税率的通知》(财税[2018]32 号)的规定,自 2018 年 5 月 1 日起,
       纳税人发生增值税应税销售行为,原适用 17%和 11%税率的,税率分别调整为 16%、10%。
       根据《财政部 海关总署 国家税务总局关于深入实施西部大开发战略有关税收政策问题
       的通知》(财税[2011]58 号),本公司设立在云南地区的村镇银行享受设在西部地区的
       鼓励类产业企业减按 15%的税率征收企业所得税的税收优惠。


五、 财务报表主要项目注释
       以下项目注释中,“合并”表示合并财务报表,“本行”表示母公司财务报表。
(一)   现金及存放中央银行款项
                                                    合并                           本行
                         项目
                                          2018-12-31    2017-12-31       2018-12-31    2017-12-31
         库存现金                             544,831       539,506          443,679       451,067
         存放中央银行法定准备金            13,527,049    11,452,924       12,678,212    10,818,853
         存放中央银行超额存款准备金         2,684,243     3,635,314        2,436,540     3,462,815
         存放中央银行财政性存款                 3,898         5,622            3,417         4,709
                     合计                  16,760,021    15,633,366       15,561,848    14,737,444

                                     财务报表附注 第 24 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       缴存的法定存款准备金为按规定向中国人民银行缴存的存款准备金,此存款不能用于日
       常业务。截至 2018 年 12 月 31 日本公司人民币存款准备金缴存比率为 12%(截至 2017
       年 12 月 31 日:12%),截至 2018 年 12 月 31 日外币存款准备金缴存比率为 5%(截至
       2017 年 12 月 31 日:5%)。子公司人民币存款准备金缴存比率为 8%或 9%。


(二)   存放同业款项
                                                      合并                           本行
                      项目
                                          2018-12-31       2017-12-31       2018-12-31       2017-12-31
         存放境内同业款项                      1,153,967     1,026,964        4,361,282        3,824,631
         存放境外同业款项                       611,473          78,265         611,473          78,265
         减:存放同业款项减值准备                 3,196             618                  -                -
                      合计                     1,762,244     1,104,611        4,972,755        3,902,896

       存放同业款项减值准备变动情况:
                                                      合并                           本行
                      项目
                                          2018-12-31       2017-12-31       2018-12-31       2017-12-31
         年初余额                                   618           1,003                  -                -
         本年计提                                 2,578            -385                  -                -
         本年核销                                      -                -                -                -
         年末余额                                 3,196             618                  -                -



(三)   拆出资金
                                                                   合并及本行
                      项目
                                                    2018-12-31                     2017-12-31
         境内银行                                                425,518                        934,391
         境内非银行金融机构                                      137,462                        250,000
                      合计                                       562,980                       1,184,391



(四)   以公允价值计量且其变动计入当期损益的金融资产
       交易性金融资产
                                                                   合并及本行
                      项目
                                                    2018-12-31                     2017-12-31
         政府债券                                                       -                       130,313
         政策性银行债券                                                 -                        49,616
         金融债券                                                       -                       194,987
         公司债券                                                       -                        49,935
                      合计                                              -                       424,851




                                     财务报表附注 第 25 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(五)   衍生金融工具
       非套期工具
                                                               合并及本行
                                       2018-12-31                                      2017-12-31
             项目
                          名义               公允价值                       名义              公允价值
                          金额           资产             负债              金额          资产             负债
       利率互换              983,690         268               5,813               -                -             -
       外汇掉期              282,375            58               22                -                -             -
             合计        1,266,065           326               5,835               -                -             -

       衍生金融工具的名义金额是指其所依附的基础性资产的合同价值。该合同价值体现了本
       行的交易量,但并不反映其风险。


(六)   买入返售金融资产
                                                                           合并及本行
                      项目
                                                        2018-12-31                          2017-12-31
         买入返售票据:
         银行承兑汇票                                                   122,562                           1,032,647
         商业承兑汇票                                                          -                                     -
                      合计                                              122,562                           1,032,647



(七)   应收利息
       1、    应收利息按项目列示如下:
                                                          合并                                本行
                      项目
                                             2018-12-31          2017-12-31        2018-12-31           2017-12-31
         应收贷款及垫款利息                          322,493            266,682         261,223            219,495
         应收债券投资利息                            784,610            554,721         784,610            554,721
         应收理财产品、信托及资管计
                                                     310,745            258,101         310,745            258,101
         划收益权利息
         应收其他利息                                 21,110             11,047          66,050             31,184
         减:减值准备                                      -                   -                -                    -
         应收利息账面价值合计                   1,438,958          1,090,551           1,422,628          1,063,501



       2、    应收利息增减变动情况列示如下:
       合并
                     项目                    2017-12-31           本期增加         本期减少             2018-12-31
         应收贷款及垫款利息                          266,682           6,101,363       6,045,552           322,493
         应收债券投资利息                            554,721           1,372,546       1,142,657           784,610
                                        财务报表附注 第 26 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)
                     项目                  2017-12-31        本期增加        本期减少          2018-12-31
         应收理财产品、信托及资管计
                                                258,101          781,953         729,309           310,745
         划收益权利息
         应收其他利息                             11,047         368,905         358,842            21,110
                      合计                     1,090,551       8,624,767       8,276,360          1,438,958

       本行
                     项目                 2017-12-31         本期增加        本期减少          2018-12-31
         应收贷款及垫款利息                     219,495        4,924,396       4,882,668           261,223
         应收债券投资利息                       554,721        1,372,546       1,142,657           784,610
         应收理财产品、信托及资管计
                                                258,101          781,953         729,309           310,745
         划收益权利息
         应收其他利息                             31,184         469,218         434,352            66,050
                      合计                     1,063,501       7,548,113       7,188,986          1,422,628

       本公司逾期利息为逾期时间在 3 个月内的应收贷款利息,截至 2018 年 12 月 31 日为 15,865
       千元(截至 2017 年 12 月 31 日:11,366 千元)。


(八)   发放贷款和垫款
       1、      贷款和垫款按个人和企业分布情况列示如下:
                                                  合并                                  本行
                    项目
                                     2018-12-31          2017-12-31        2018-12-31          2017-12-31
         个人贷款和垫款:
         信用卡                         1,983,924           1,817,749         1,983,924           1,817,749
         住房抵押                       5,704,169           4,973,543         5,187,183           4,763,563
         个人经营性贷款                30,429,443          20,907,288       21,428,855          14,641,401
         个人消费性贷款                 9,227,091           9,465,148         6,034,268           6,394,350
         企业贷款和垫款:
         贷款                          39,221,226          35,737,956       37,931,657          34,619,303
         贴现                           5,811,930           4,590,865         5,811,930           4,590,865
         贸易融资                         417,569            318,566           417,569             318,566
         贷款和垫款总额                92,795,352          77,811,115       78,795,386          67,145,797
         减:贷款损失准备               4,068,699           2,892,244         3,642,940           2,551,240
         其中:单项计提金额               517,946            454,310           517,946             454,310
                 组合计提金额           3,550,753           2,437,934         3,124,994           2,096,930
         贷款和垫款净额                88,726,653          74,918,871       75,152,446          64,594,557




                                     财务报表附注 第 27 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       2、      贷款和垫款按行业划分:
       合并
                                                2018-12-31                       2017-12-31
                  行业分布
                                        金额           比例(%)          金额          比例(%)
         制造业                        21,482,925            23.15       19,692,413           25.31
         水利、环境和公共设施
                                         4,635,512              5.00       4,264,285               5.48
         管理业
         批发和零售业                    2,849,738              3.07       3,050,126               3.92
         房地产业                        1,429,636              1.54       1,161,037               1.49
         教育                              93,286               0.10         75,643                0.10
         电力、燃气及水的生产
                                         1,262,365              1.36        712,787                0.92
         和供应业
         建筑和租赁服务业                4,108,760              4.43       3,662,897               4.71
         其他                            3,359,004              3.62       3,118,769               4.01
         贸易融资                         417,569               0.45        318,566                0.41
         贴现                            5,811,930              6.26       4,590,865               5.90
         个人                          47,344,627              51.02     37,163,727               47.75
         贷款和垫款总额                92,795,352             100.00      77,811,115             100.00

       本行
                                                2018-12-31                       2017-12-31
                  行业分布
                                         金额          比例(%)          金额          比例(%)
         制造业                        21,094,412              26.77     19,328,931               28.79
         水利、环境和公共设施
                                         4,570,943              5.80       4,212,545               6.27
         管理业
         批发和零售业                    2,609,672              3.31       2,795,832               4.16
         房地产业                        1,427,636              1.81       1,159,037               1.73
         教育                              83,500                0.11        69,300                0.10
         电力、燃气及水的生产
                                         1,239,700              1.57        702,720                1.05
         和供应业
         建筑和租赁服务业                3,905,926              4.96       3,536,196               5.27
         其他                            2,999,868              3.81       2,814,743               4.19
         贸易融资                         417,569               0.53        318,566                0.47
         贴现                            5,811,930              7.38       4,590,865               6.84
         个人                          34,634,230              43.95     27,617,062               41.13
         贷款和垫款总额                78,795,386             100.00     67,145,797              100.00



       3、      贷款及垫款按地区分布情况列示如下:
                                                  合并                               本行
                    项目
                                     2018-12-31          2017-12-31     2018-12-31          2017-12-31
         常熟地区                      44,887,610         41,952,215     44,887,610          41,952,215
         常熟以外江苏省内地区          38,024,493         28,332,135     33,907,776          25,193,582
         其中:异地分支机构            33,907,776         25,193,582     33,907,776          25,193,582

                                     财务报表附注 第 28 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)
                                                    合并                                     本行
                    项目
                                       2018-12-31          2017-12-31           2018-12-31           2017-12-31
                村镇银行                     4,116,717          3,138,553                    -                    -
         江苏省外地区                       9,883,249           7,526,765                    -                    -
                    合计                92,795,352             77,811,115        78,795,386           67,145,797


       4、    贷款和垫款按担保方式分布情况列示如下:
                                                    合并                                     本行
                    项目
                                       2018-12-31          2017-12-31           2018-12-31           2017-12-31
         信用贷款                       12,090,970              9,961,247          9,868,498            8,363,993
         保证贷款                           28,811,905         26,387,926        21,980,940           21,017,389
         附担保物贷款
         其中:抵押贷款                 42,592,645             33,006,361        37,816,268           29,438,483
                质押贷款                    9,299,832           8,455,581          9,129,680            8,325,932
         贷款和垫款总额                 92,795,352             77,811,115        78,795,386           67,145,797



       5、    逾期贷款列示如下:
       合并
                                                   2018-12-31
                           逾期 3 个月        逾期 3 个月 逾期 1 年至            逾期 3 年以
              项目                                                                                      合计
                               以内             至1年              3年                上
        信用贷款                 46,955             51,229            34,048            1,704            133,936
        保证贷款                206,319            176,947          143,830            19,705            546,801
        附担保物贷款
        其中:抵押贷款          238,430            116,501            50,118           16,176            421,225
               质押贷款           4,263                  282                -                    -         4,545
              合计              495,967            344,959          227,996            37,585           1,106,507


                                                   2017-12-31
                           逾期 3 个月        逾期 3 个月 逾期 1 年至            逾期 3 年以
              项目                                                                                      合计
                               以内             至1年              3年                上
        信用贷款                 20,525             34,255            23,995               102            78,877
        保证贷款                138,889            239,591          168,622             4,203            551,305
        附担保物贷款
        其中:抵押贷款           59,894             54,570          104,616            25,159            244,239
               质押贷款               518                  -                -                    -             518
              合计              219,826            328,416          297,233            29,464            874,939




                                       财务报表附注 第 29 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       本行
                                                 2018-12-31
                            逾期 3 个月     逾期 3 个月 逾期 1 年至          逾期 3 年以
          项目                                                                                   合计
                               以内            至1年             3年             上
        信用贷款                 31,201          40,829           33,020               1,542      106,592
        保证贷款                 71,767         128,090          130,267           17,076         347,200
        附担保物贷款
        其中:抵押贷款          161,212          84,316           42,699           16,176         304,403
               质押贷款               360               -              -                   -            360
              合计              264,540         253,235          205,986           34,794         758,555


                                                 2017-12-31
                            逾期 3 个月     逾期 3 个月 逾期 1 年至          逾期 3 年以
          项目                                                                                   合计
                               以内            至1年             3年              上
        信用贷款                 19,369          33,576           23,995                102           77,042
        保证贷款                108,088         204,070          157,704               4,203      474,065
        附担保物贷款
        其中:抵押贷款           55,613          50,503          100,226           25,159         231,501
               质押贷款               518               -              -                   -            518
              合计              183,588         288,149          281,925           29,464         783,126



       6、    贷款损失准备变动情况如下:
       合并
                                                                   2018 年度
                     项目
                                               单项评估            组合评估                    合计
         年初余额                                   454,310                2,437,934            2,892,244
         本期计提/转出                              249,652                1,291,482            1,541,134
         本期核销                                  -291,819                 -246,152             -537,971
         本期收回以前年度核销                       107,947                  67,489               175,436
         本期收回以前年度央行票据
                                                            42                     -                     42
         置换贷款
         折现转回                                      -2,186                      -                  -2,186
         年末余额                                   517,946                3,550,753            4,068,699




                                       财务报表附注 第 30 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)
                                                               2017 年度
                     项目                      单项评估        组合评估        合计
         年初余额                                   462,935        1,727,709    2,190,644
         本期计提/转出                              297,811          888,084    1,185,895
         本期核销                                  -461,832         -253,408     -715,240
         本期收回以前年度核销                       158,965           75,549      234,514
         本期收回以前年度央行票据
                                                           -               -               -
         置换贷款
         折现转回                                    -3,569                           -3,569
         年末余额                                   454,310        2,437,934    2,892,244

       本行
                                                               2018 年度
                     项目
                                           单项评估            组合评估        合计
         年初余额                                  454,310         2,096,930    2,551,240
         本期计提/转出                             249,652         1,085,430    1,335,082
         本期核销                                  -291,819         -102,463     -394,282
         本期收回以前年度核销                      107,947           45,097       153,044
         本期收回以前年度央行票据
                                                          42               -             42
         置换贷款
         折现转回                                    -2,186                -          -2,186
         年末余额                                  517,946         3,124,994    3,642,940


                                                               2017 年度
                     项目
                                           单项评估            组合评估        合计
         年初余额                                  462,935         1,520,320    1,983,255
         本期计提/转出                              297,811         699,274       997,085
         本期核销                                  -461,832         -189,421     -651,253
         本期收回以前年度核销                      158,965           66,757       225,722
         本期收回以前年度央行票据
                                                           -               -               -
         置换贷款
         折现转回                                    -3,569                -          -3,569
         年末余额                                  454,310         2,096,930    2,551,240




                                     财务报表附注 第 31 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(九)   可供出售金融资产
       1、     可供出售金融资产按项目列示
                                                                 合并及本行
                        项目
                                                  2018-12-31                  2017-12-31
         按公允价值计量
             政府债券                                          8,941,867              6,723,878
             金融债券                                          6,816,394              4,638,900
             企业债券                                          5,203,983              3,800,300
             同业理财产品                                              -                   400,000
             银行间市场资金联合项目                              50,000                    100,251
             基金                                              6,071,353              2,121,143
             减:减值准备                                       194,663                     95,725
                        小计                                  26,888,934             17,688,747
         按成本计量
             股权投资                                           549,968                    549,968
             减:减值准备                                              -                         -
                        小计                                    549,968                    549,968
                        合计                                  27,438,902             18,238,715

       截至 2018 年 12 月 31 日变现有限制的可供出售金融资产的债券面值为 7,032,000 千元(截
       至 2017 年 12 月 31 日:4,290,000 千元)。


       2、     可供出售金融资产相关信息分析
                                                                 合并及本行
                        项目
                                                  2018-12-31                  2017-12-31
         按公允价值计量
             摊余成本                                         26,737,216             18,037,066
             公允价值                                         27,083,597             17,784,472
             累计计提减值金额                                   194,663                     95,725
         按成本计量
             成本                                               549,968                    549,968
             累计计提减值金额                                          -                         -



       3、     可供出售金融资产减值准备变动情况
                                                                 合并及本行
                        项目
                                                  2018-12-31                  2017-12-31
         年初余额                                                95,725                          -
         本年计提                                                98,938                     95,725
         本年核销                                                      -                         -
         年末余额                                               194,663                     95,725

                                      财务报表附注 第 32 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


       4、    可供出售金融资产中按成本计量的权益投资
       合并及本行
                                                                                                         持股比例    表决权比    减值准备   本期计提   本期收到
                     被投资单位                投资成本     2017-12-31     增减变动        2018-12-31
                                                                                                          (%)      例(%)                减值准备   现金红利

         武汉农村商业银行股份有限公司             105,600       105,600               -        105,600        2.01        2.01          -          -        9,091

         连云港东方农村商业银行股份有限公司       168,350       168,350               -        168,350       18.61       18.61          -          -        5,142

         江苏泰兴农村商业银行股份有限公司          25,000        25,000               -         25,000        5.00        5.00          -          -        2,500

         天津农村商业银行股份有限公司             112,000       112,000               -        112,000        0.93        0.93          -          -        7,000

         江苏如东农村商业银行股份有限公司         125,918       125,918               -        125,918       7.995       7.995          -          -        5,117

         江苏省农村信用社联合社                      600            600               -            600        1.36        1.36          -          -          60

         中国银联股份有限公司                      12,500        12,500               -         12,500        0.17        0.17          -          -         550

                        合计                      549,968       549,968               -        549,968                                                     29,460

       对于上述可供出售权益工具,因其在活跃市场中没有报价且其公允价值不能可靠计量且未对被投资公司产生重大影响,本公司对其按成本计量。




                                                                   财务报表附注 第 33 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十)   持有至到期投资
       1、    持有至到期投资按项目列示
                                                                 合并及本行
                     项目
                                                 2018-12-31                   2017-12-31
         政府债券                                            9,600,121                7,215,559
         金融债券                                            1,889,910                2,591,754
         企业债券                                            3,828,690                3,319,082
         减:持有至到期投资减值准备                            98,807                       59,770
                 账面价值合计                               15,219,914               13,066,625



       2、    持有至到期投资减值准备变动情况
                                                                合并及本行
                     项目
                                                2018-12-31                    2017-12-31
         年初余额                                              59,770                            -
         本年计提                                              39,037                       59,770
         本年核销                                                   -                            -
         年末余额                                              98,807                       59,770

       截至 2018 年 12 月 31 日,本公司持有到期债券中有面值 6,503,680 千元的债券用于
       办理卖出回购证券等业务被质押(截至 2017 年 12 月 31 日:5,364,043 千元)。


(十一) 应收款项类投资
       1、   应收款项类投资按项目列示
                                                                 合并及本行
                     项目
                                                 2018-12-31                   2017-12-31
         企业债券                                            1,500,000                     970,000
         信托和资管计划收益权                               10,468,136               15,804,101
         减:应收款项类投资减值准备                           299,240                      307,609
                     合计                                   11,668,896               16,466,492



       2、   应收款项类投资减值准备变动情况
                                                                合并及本行
                     项目
                                                2018-12-31                    2017-12-31
         年初余额                                             307,609                      217,573
         本年计提                                              -8,369                       90,036
         本年核销                                                   -                            -
         年末余额                                             299,240                      307,609
                                    财务报表附注 第 34 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十二) 长期股权投资
                                                合并                             本行
                    项目
                                      2018-12-31       2017-12-31       2018-12-31    2017-12-31
         子公司                                    -                -       725,606       692,419
         联营企业                         266,373           230,373         266,373       230,373
                    合计                  266,373           230,373         991,979       922,792




                                    财务报表附注 第 35 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


       1、    联营企业
       合并及本行

                                                                                 本期增减变动
             被投资单位                                                                                                                                 本期计提   减值准备
                             2017-12-31                             权益法下确认      其他综合      其他权益       宣告发放现              2018-12-31
                                          追加投资   减少投资                                                                   其他                    减值准备   年末余额
                                                                    的投资损益        收益调整        变动           金股利

         江苏宝应农村商业
                               230,373           -              -          41,400               -              -        5,400          -    266,373            -          -
         银行股份有限公司

               合计            230,373           -              -          41,400               -              -        5,400          -    266,373            -          -

       对联营企业投资情况见附注七、(二)。


       2、    对子公司投资
       本公司对子公司投资情况见附注七、(一)。




                                                                     财务报表附注 第 36 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十三) 固定资产
       合并
          项目              房屋建筑物     电子设备         运输设备       其他        合计
 1.账面原值
 (1)2017 年 12 月 31 日      1,277,046       345,357         27,518       24,095     1,674,016
 (2)本期增加金额                43,850        24,159          1,672         356        70,037
       -购置                           -        19,066          1,672         288        21,026
       -在建工程转入              43,850         5,093                 -          68     49,011
 (3)本期减少金额                37,143        13,766          2,507              -     53,416
       -处置或报废                37,143        13,766          2,507              -     53,416
 (4)2018 年 12 月 31 日      1,283,753       355,750         26,683       24,451     1,690,637
 2.累计折旧
 (1)2017 年 12 月 31 日        337,363       230,598         17,924       12,886      598,771
 (2)本期增加金额                60,422        42,447          3,843        4,228      110,940
       -计提                      60,422        42,447          3,843        4,228      110,940
 (3)本期减少金额                11,091        13,766          2,277              -     27,134
       -处置或报废                11,091        13,766          2,277              -     27,134
 (4)2018 年 12 月 31 日        386,694       259,279         19,490       17,114      682,577
 3.减值准备
 (1)2017 年 12 月 31 日              -              -                -           -           -
 (2)本期增加金额                     -              -                -           -           -
     -计提                             -              -                -           -           -
 (3)本期减少金额                     -              -                -           -           -
       -处置或报废                     -              -                -           -           -
 (4)2018 年 12 月 31 日              -              -                -           -           -
 4.账面价值
 (1)2018 年 12 月 31 日        897,059        96,471          7,193        7,337     1,008,060
 (2)2017 年 12 月 31 日        939,683       114,759          9,594       11,209     1,075,245




                                    财务报表附注 第 37 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       本行
          项目              房屋建筑物     电子设备         运输设备       其他       合计
 1.账面原值
 (1)2017 年 12 月 31 日      1,072,475       295,374         15,560       13,070    1,396,479
 (2)本期增加金额                     -        16,090          1,632         224       17,946
       -购置                           -        13,967          1,632         224       15,823
       -在建工程转入                   -         2,123                 -          -      2,123
 (3)本期减少金额                37,143        13,743          2,507             -     53,393
       -处置或报废                37,143        13,743          2,507             -     53,393
 (4)2018 年 12 月 31 日      1,035,332       297,721         14,685       13,294    1,361,032
 2.累计折旧
 (1)2017 年 12 月 31 日        303,811       203,969         11,387        6,922     526,089
 (2)本期增加金额                50,125        34,420          1,691        2,036      88,272
       -计提                      50,125        34,420          1,691        2,036      88,272
 (3)本期减少金额                11,091        13,743          2,278             -     27,112
       -处置或报废                11,091        13,743          2,278             -     27,112
 (4)2018 年 12 月 31 日        342,845       224,646         10,800        8,958     587,249
 3.减值准备
 (1)2017 年 12 月 31 日              -              -                -          -           -
 (2)本期增加金额                     -              -                -          -           -
     -计提                             -              -                -          -           -
 (3)本期减少金额                     -              -                -          -           -
       -处置或报废                     -              -                -          -           -
 (4)2018 年 12 月 31 日              -              -                -          -           -
 4.账面价值
 (1)2018 年 12 月 31 日        692,487        73,075          3,885        4,336     773,783
 (2)2017 年 12 月 31 日        768,664        91,405          4,173        6,148     870,390

       截至 2018 年 12 月 31 日,本公司尚未办妥产权证书的固定资产价值为 173,306 千元(截
       至 2017 年 12 月 31 日:159,569 千元),暂时闲置的固定资产价值为 23,900 千元(截
       至 2017 年 12 月 31 日:9,497 千元),暂时经营租赁租出的固定资产价值为 33,893 千
       元(截至 2017 年 12 月 31 日:29,112 千元)。
       截至 2018 年 12 月 31 日,本公司固定资产不存在减值情况,不需计提固定资产减值
       准备。




                                    财务报表附注 第 38 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十四) 在建工程
          1、     在建工程按项目列示
                                                       合并                                     本行
                      项目
                                          2018-12-31          2017-12-31           2018-12-31          2017-12-31
           营业用房                           237,816               252,545            232,707             213,506
           软件                                 8,818                 3,130              6,337               3,130
           减:减值准备                                -                   -                    -                   -
           账面净值                           246,634               255,675            239,044             216,636



          2、     重大在建工程项目变动情况
          合并
                                                                    转入无形
   项目           2017-12-31   本期增加      转入固定资产                            其他减少          2018-12-31
                                                                      资产
营业用房             252,545      72,329                   47,531              -          39,527           237,816
软件                   3,130      24,570                    1,480       16,528              874              8,818
   合计              255,675      96,899                   49,011       16,528            40,401           246,634

          本行
                                                                    转入无形
   项目          2017-12-31    本期增加      转入固定资产                            其他减少          2018-12-31
                                                                       资产
营业用房            213,506       58,498                      643                        38,654            232,707
软件                   3,130      18,143                    1,480       12,808              648              6,337
   合计             216,636       76,641                    2,123       12,808           39,302            239,044




                                          财务报表附注 第 39 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十五) 无形资产
       合并
               项目                  土地使用权             软件            合计
     1.账面原值
     (1)2017 年 12 月 31 日                  165,121             87,614      252,735
     (2)本期增加金额                               -             16,528       16,528
           -购置                                     -                  -               -
           -在建工程转入                             -             16,528          16,528
     (3)本期减少金额                               -                  -               -
           -处置                                     -               -               -
     (4)2018 年 12 月 31 日                  165,121         104,142         269,263
     2.累计摊销
     (1)2017 年 12 月 31 日                   42,349             32,086          74,435
     (2)本期增加金额                           4,128             18,196          22,324
           -计提                                 4,128             18,196          22,324
     (3)本期减少金额                               -                  -               -
           -处置                                     -                  -               -
     (4)2018 年 12 月 31 日                   46,477             50,282          96,759
     3.减值准备
     (1)2017 年 12 月 31 日                        -                  -               -
     (2)本期增加金额                               -                  -               -
           -计提                                     -                  -               -
     (3)本期减少金额                               -                  -               -
           -处置                                     -                  -               -
     (4)2018 年 12 月 31 日                        -                  -               -
     4.账面价值
     (1)2018 年 12 月 31 日                  118,644             53,860      172,504
     (2)2017 年 12 月 31 日                  122,772             55,528      178,300




                                    财务报表附注 第 40 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       本行
                项目                 土地使用权             软件            合计
     1.账面原值
     (1)2017 年 12 月 31 日                   165,121            74,429      239,550
     (2)本期增加金额                                -            12,808          12,808
           -购置                                      -                 -               -
           -在建工程转入                              -            12,808          12,808
     (3)本期减少金额                                -                 -               -
           -处置                                      -                 -               -
     (4)2018 年 12 月 31 日                   165,121            87,237      252,358
     2.累计摊销
     (1)2017 年 12 月 31 日                    42,349            31,319          73,668
     (2)本期增加金额                            4,128            15,497          19,625
           -计提                                  4,128            15,497          19,625
     (3)本期减少金额                                -                 -               -
           -处置                                      -                 -               -
     (4)2018 年 12 月 31 日                    46,477            46,816          93,293
     3.减值准备
     (1)2017 年 12 月 31 日                         -                 -               -
     (2)本期增加金额                                -                 -               -
           -计提                                      -                 -               -
     (3)本期减少金额                                -                 -               -
           -处置                                      -                 -               -
     (4)2018 年 12 月 31 日                         -                 -               -
     4.账面价值
     (1)2018 年 12 月 31 日                   118,644            40,421      159,065
     (2)2017 年 12 月 31 日                   122,772            43,110      165,882

       截至 2018 年 12 月 31 日,本公司尚未办妥产权证书的无形资产价值为 5,120 千元(截
       至 2017 年 12 月 31 日:5,297 千元)。




                                    财务报表附注 第 41 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十六) 递延所得税资产和递延所得税负债
       1、    递延所得税资产
       合并
                                                2018-12-31                    2017-12-31
                  项目               可抵扣暂时        递延所得税      可抵扣暂时    递延所得税
                                       性差异            资产            性差异        资产
     贷款减值准备                       3,087,431            771,857     2,028,429         507,108
     抵债资产减值准备                      17,153              4,288        17,153           4,288
     贴现利息调整                         118,668             29,667        80,664          20,166
     存放同业款项减值准备                      2,911            728           618             154
     其他应收款坏账准备                    20,068              5,017        14,750           3,688
     交易性金融资产公允价值                        -               -         9,464           2,366
     可供出售金融资产公允价值                      -               -       252,594          63,148
     可供出售金融资产减值准备             194,663             48,666        95,725          23,931
     持有至到期投资减值准备                98,807             24,702        59,770          14,942
     应收款项类投资减值准备               299,240             74,810       307,609          76,902
     职工薪酬                              48,808             12,202        41,296          10,324
     尚未弥补的亏损                                -               -        10,433           2,609
                  合计                  3,887,749            971,937     2,918,505         729,626

       本行
                                                2018-12-31                    2017-12-31
                  项目               可抵扣暂时        递延所得税      可抵扣暂时    递延所得税
                                       性差异            资产            性差异        资产
     贷款减值准备                       2,753,164            688,290     1,771,746         442,937
     抵债资产减值准备                      17,153              4,288        17,153           4,288
     贴现利息调整                         118,668             29,667        80,664          20,166
     其他应收款坏账准备                    20,068              5,017        14,750           3,688
     交易性金融资产公允价值                        -               -         9,464           2,366
     可供出售金融资产公允价值                      -               -       252,594          63,148
     可供出售金融资产减值准备             194,663             48,666        95,725          23,931
     持有至到期投资减值准备                98,807             24,702        59,770          14,942
     应收款项类投资减值准备               299,240             74,810       307,609          76,902
     职工薪酬                              48,808             12,202        41,296          10,324
                  合计                  3,550,571            887,642     2,650,771         662,692




                                    财务报表附注 第 42 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       2、     递延所得税负债
       合并及本行
                                               2018-12-31                     2017-12-31
                  项目               应纳税暂时       递延所得税       应纳税暂时        递延所得税
                                       性差异           负债             性差异            负债
     可供出售金融资产公允价值             346,381            86,595              -                 -
     债券利息收到与计提差异               492,575           123,144        311,824            77,956
                  小计                    838,956           209,739        311,824            77,956



(十七) 其他资产
       1、     其他资产按项目列示如下:
                                                    合并                         本行
                     项目
                                         2018-12-31      2017-12-31     2018-12-31        2017-12-31
        抵债资产                                19,126        10,447                 -             -
        其他应收款                             228,723        64,816       157,015            29,274
        长期待摊费用                            80,511        79,715        37,867            23,523
        继续涉入资产                             9,149        39,366         9,149            39,366
                     合计                      337,509       194,344       204,031            92,163



       2、     抵债资产按项目列示如下:
                                                    合并                         本行
                     项目
                                         2018-12-31      2017-12-31     2018-12-31        2017-12-31
        房产                                    35,319        26,490        17,062            17,062
        机器设备                                    84            84            84                84
        其他                                      876          1,026             7                 7
                 抵债资产合计                   36,279        27,600        17,153            17,153
        减:抵债资产减值准备                    17,153        17,153        17,153            17,153
                 抵债资产净值                   19,126        10,447                 -             -




                                    财务报表附注 第 43 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       3、      抵债资产减值准备变动列示如下:
                                                               合并及本行
                      项目
                                                  2018 年度                      2017 年度
         年初余额                                             17,153                         17,373
         本期计提                                                     -                       3,716
         本期转出                                                     -                       3,936
         年末余额                                             17,153                         17,153



       4、      其他应收款按项目列示:
                                                    合并                           本行
                      项目
                                         2018-12-31      2017-12-31       2018-12-31   2017-12-31
         结算暂挂款                            178,769        45,309         128,993          3,315
         预付款项                               54,928        25,733          37,730         33,077
         其他                                   15,094         8,524          10,360          7,632
         减:其他应收款减值准备                 20,068        14,750          20,068         14,750
                      合计                     228,723        64,816         157,015         29,274



       5、      其他应收款减值准备变动列示如下:
                                                               合并及本行
                      项目
                                                  2018 年度                      2017 年度
         年初余额                                             14,750                          6,510
         本期计提                                              5,318                          8,240
         本期转出                                                     -                             -
         年末余额                                             20,068                         14,750




                                    财务报表附注 第 44 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


(十八) 资产减值准备明细
       合并
                                                                                         2018 年度
                      项目                                                                               本年收回以
                                           年初余额        本年计提       本年折现       本年核销                         本年转出       年末余额
                                                                                                         前年度核销
         存放同业款项减值准备                       618         2,578                -               -                -              -        3,196
         其他应收款减值准备                      14,750         5,318                -               -                -              -       20,068
         贷款损失准备                          2,892,244     1,541,134          2,186        537,971          175,478                -     4,068,699
         可供出售金融资产减值准备                95,725        98,938                -               -                -              -      194,663
         持有至到期投资减值准备                  59,770        39,037                -               -                -              -       98,807
         应收款项类投资减值准备                 307,609         -8,369               -               -                -              -      299,240
         抵债资产减值准备                        17,153               -              -               -                -              -       17,153
                      合计                     3,387,869     1,678,636          2,186        537,971          175,478                -     4,701,826




                                                                 财务报表附注 第 45 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


       本行
                                                                                         2018 年度
                     项   目                                                                             本年收回以
                                           年初余额        本年计提       本年折现       本年核销                         本年转出       年末余额
                                                                                                         前年度核销
         其他应收款减值准备                      14,750         5,318                -               -                -              -       20,068
         贷款损失准备                          2,551,240     1,335,082          2,186        394,282         153,086                 -     3,642,940
         可供出售金融资产减值准备                95,725        98,938                -               -                -              -      194,663
         持有至到期投资减值准备                  59,770        39,037                -               -                -              -       98,807
         应收款项类投资减值准备                 307,609         -8,369               -               -                -              -      299,240
         抵债资产减值准备                        17,153               -              -               -                -              -       17,153
                      合计                     3,046,247     1,470,006          2,186        394,282         153,086                 -     4,272,871




                                                                 财务报表附注 第 46 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(十九) 向中央银行借款
                                                  合并                          本行
                    项目
                                       2018-12-31      2017-12-31      2018-12-31    2017-12-31
         向中央银行借款                  2,660,570       2,910,000       2,250,000     2,700,000
                    合计                 2,660,570       2,910,000       2,250,000     2,700,000



(二十) 同业及其他金融机构存放款项
                                                  合并                          本行
                    项目
                                       2018-12-31      2017-12-31      2018-12-31    2017-12-31
         银行                            1,238,097           418,220     1,843,198     1,085,799
         非银行金融机构                        6,322          23,014         6,322          23,014
                    合计                 1,244,419           441,234     1,849,520     1,108,813



(二十一) 拆入资金
                                                               合并及本行
                    项目
                                                2018-12-31                    2017-12-31
         境内银行拆入款项                                     78,534                       130,000
                    合计                                      78,534                       130,000



(二十二) 卖出回购金融资产款
                                                               合并及本行
                    项目
                                                2018-12-31                    2017-12-31
         卖出回购证券                                    7,028,000                     8,106,200
         其中:政府债券                                  5,642,400                     6,863,700
                金融债券                                 1,385,600                     1,242,500
         卖出回购票据                                        498,127                              -
         其中:银行承兑汇票                                  498,127                              -
                    合计                                 7,526,127                     8,106,200




                                    财务报表附注 第 47 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(二十三) 吸收存款
                                                   合并                         本行
                    项目
                                       2018-12-31       2017-12-31     2018-12-31       2017-12-31
         活期存款                       44,648,349        41,823,190    41,230,737       39,094,172
         其中:公司                     29,678,783        27,868,290    27,463,671       26,079,190
                个人                    14,969,566        13,954,900    13,767,066       13,014,982
         定期存款                       61,869,780        51,463,091    55,302,372       46,818,781
         其中:公司                     14,632,091        13,174,382    13,943,886       12,370,897
                个人                    47,237,689        38,288,709    41,358,486       34,447,884
         其他存款                        6,582,727         5,718,686     6,249,894        5,403,333
                    合计               113,100,856        99,004,967   102,783,003       91,316,286



       其他存款中包含本公司的保证金存款,明细列示如下:
                                                   合并                         本行
                    项目
                                       2018-12-31       2017-12-31     2018-12-31       2017-12-31
         承兑汇票保证金                  5,831,700         4,978,722     5,783,714        4,919,493
         信用证保证金                          79,531        38,347         79,510           38,347
         担保保证金                        426,575          375,659       154,516          123,650
         其他保证金                        108,855          136,550         97,235         135,890
                    合计                 6,446,661         5,529,278     6,114,975        5,217,380

       其他保证金为本公司委托中国银行股份有限公司、中国工商银行股份有限公司和交
       通银行股份有限公司办理为本公司客户代签银行承兑汇票业务,而由客户存入本公
       司的保证金。
       客户存款按地区分布情况列示如下:
                                                   合并                         本行
                    项目
                                      2018-12-31        2017-12-31     2018-12-31       2017-12-31
         常熟地区                      84,434,943         75,774,997    84,434,943       75,774,997
         常熟以外江苏省内地区          20,842,734         17,629,336    18,348,060       15,541,289
         其中:异地分支机构            18,348,060         15,541,289    18,348,060       15,541,289
                村镇银行                2,494,674          2,088,047                -                -
         江苏省外地区                   7,823,179          5,600,634                -                -
                    合计              113,100,856         99,004,967   102,783,003       91,316,286




                                    财务报表附注 第 48 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(二十四) 应付职工薪酬
       1、    应付职工薪酬分类:
       合并
                    项目               2017-12-31       本期增加      本期减少     2018-12-31
         短期薪酬                          250,504       1,137,573     1,046,772      341,305
         离职后福利-设定提存计划                    -       123,210      123,210                -
         辞退福利                              42,139        24,942       17,430        49,651
         一年内到期的其他福利                       -         6,859        6,859                -
                    合计                   292,643       1,292,584     1,194,271      390,956

       本行
                    项目               2017-12-31       本期增加      本期减少     2018-12-31
         短期薪酬                          184,634          893,246      827,806      250,074
         离职后福利-设定提存计划                    -       105,052      105,052                -
         辞退福利                              42,139        24,942       17,430        49,651
         一年内到期的其他福利                       -         3,726        3,726                -
                    合计                   226,773       1,026,966       954,014      299,725

       辞退福利为本公司对未达到法定退休年龄而提早退休的员工,承诺在其提早退休时
       至法定退休年龄前,向其按月支付的内退人员生活补偿费。本公司对未来将支付的
       补偿费做出了预计,并采用同期政府债券的利率折现为现时负债。


       2、    短期薪酬:
       合并
                    项目               2017-12-31       本期增加      本期减少     2018-12-31
         工资、奖金、津贴和补贴            250,504          963,807      873,006      341,305
         职工福利费                                 -        41,125       41,125                -
         社会保险费                                 -        47,510       47,510                -
         其中:医疗保险费                           -        42,554       42,554                -
                工伤保险费                          -         2,376        2,376                -
                生育保险费                          -         2,494        2,494                -
                其他保险费                          -           86           86                 -
         住房公积金                                 -        69,530       69,530                -
         工会经费和职工教育经费                     -        15,601       15,601                -
                    合计                   250,504       1,137,573     1,046,772      341,305




                                    财务报表附注 第 49 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       本行
                   项目                2017-12-31       本期增加       本期减少       2018-12-31
         工资、奖金、津贴和补贴            184,634          756,255       690,815        250,074
         职工福利费                                 -        30,403        30,403                  -
         社会保险费                                 -        38,111        38,111                  -
         其中:医疗保险费                           -        34,103        34,103                  -
                工伤保险费                          -         2,132         2,132                  -
                生育保险费                          -         1,876         1,876                  -
                其他保险费                          -              -              -                -
         住房公积金                                 -        56,905        56,905                  -
         工会经费和职工教育经费                     -        11,572        11,572                  -
                   合计                    184,634          893,246       827,806        250,074

       应付职工薪酬中无拖欠性质的金额。应付工资、奖金余额主要是根据本公司综合管
       理考核办法计提的工资、奖金储备结余。


       3、    设定提存计划
       合并
                   项目                2017-12-31       本期增加       本期减少       2018-12-31
         基本养老保险                               -       102,464       102,464                  -
         失业保险费                                 -         2,862         2,862                  -
         企业年金缴费                               -        17,884        17,884                  -
                   合计                             -       123,210       123,210                  -

       本行
                   项目                2017-12-31       本期增加       本期减少       2018-12-31
         基本养老保险                               -        84,905        84,905                  -
         失业保险费                                 -         2,263         2,263                  -
         企业年金缴费                               -        17,884        17,884                  -
                   合计                             -       105,052       105,052                  -




                                    财务报表附注 第 50 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(二十五) 应交税费
                                                   合并                           本行
                    项目
                                       2018-12-31       2017-12-31      2018-12-31     2017-12-31
         应交所得税                        376,392            235,375        334,164         201,060
         应交增值税                            44,235          46,877         37,560          39,171
         应交城建税                             2,931           3,764          2,529           3,069
         应交教育费附加                         3,404           2,981          3,095           2,434
         应交其他税金                            290             699              1              82
                    合计                   427,252            289,696        377,349         245,816



(二十六) 应付利息
                                                    合并                          本行
                    项目
                                       2018-12-31         2017-12-31    2018-12-31     2017-12-31
         存款应付利息                    2,718,170          2,408,533     2,567,903       2,312,255
         向央行借款应付利息                     2,145           1,656          1,940           1,569
         发行债券应付利息                      51,008          43,110         51,008          43,110
         其他应付利息                           7,801           6,148          7,375           6,128
                    合计                 2,779,124          2,459,447     2,628,226       2,363,062



(二十七) 应付债券
       1、应付债券分类:
                                                                合并及本行
                    项目
                                                 2018-12-31                     2017-12-31
         同业存单                                          19,843,206                    18,363,411
         二级债                                             1,994,013                     1,993,262
         可转换公司债券                                     2,231,528                               -
                    合计                                   24,068,747                    20,356,673

       经中国银监会江苏监管局下发的《中国银监会江苏监管局关于江苏常熟农村商业银
       行发行二级资本债券的批复》(苏银监复[2015]287 号)和中国人民银行《中国人民银
       行准予行政许可决定书》(银市场许准予字[2015] 第 310 号)批准,本公司于 2016 年
       发行了总额为 10 亿元的人民币二级资本债券,债券简称 16 常熟农商二级 01,债券
       代码 1621004. IB,于 2016 年 2 月 25 日起息,票面年利率为 4.35%,期限为 10 年,本
       公司于第 5 年末享有附有前提条件的赎回权;于 2017 年发行了总额为 10 亿元的人
       民币二级资本债券,债券简称 17 常熟农商二级,债券代码 1721065. IB,于 2017 年 11
       月 17 日起息,票面年利率为 5.00%,期限为 10 年,本公司于第 5 年末享有附有前提

                                    财务报表附注 第 51 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       条件的赎回权。
       同业存单为本公司于银行间市场清算所股份有限公司市场发行的同业存单。本公司
       于
       2018 年度发行同业存单共计面值 56,530,000 千元,期限 1-12 个月,实际利率
       2.25%-5.05%,共计 105 期(2017 年度发行面值 88,460,000 千元,期限 1-12 个月,实际
       利率 3.65%-5.40%,共计 240 期)。
       2、应付可转换公司债券:
                                                               合并及本行
                    项目
                                                 2018-12-31                 2017-12-31
         人民币 30 亿元 2018 年 6 年
         期固定利率可转换公司债                            2,231,528                     -
         券
                    合计                                   2,231,528                     -

       经中国银监会江苏监管局《关于江苏常熟农村商业银行公开发行 A 股可转换公司债
       券相关事宜的批复》(苏银监复[2017]113 号)及中国证券监督管理委员会《关于核准
       江苏常熟农村商业银行股份有限公司公开发行可转换公司债券的批复》(证监许可
       [2017]2315 号)的批准,本公司于 2018 年 1 月 19 日发行了面值总额为 30 亿元人民币
       的 A 股可转换公司债券,转债简称“常熟转债”,转债代码“113018”。本次发行的
       可转债存续期间为六年(即自 2018 年 1 月 19 日至 2024 年 1 月 19 日),票面利率为
       第一年 0.30%、第二年 0.50%、第三年 0.80%、第四年 1.00%、第五年 1.30%、第六年
       1.80%。本次发行的可转债转股期自可转债发行结束之日满六个月后的第一个交易日
       起至可转债到期之日止。在本次发行的可转债到期后 5 个交易日内,本公司将按债
       券面值的 106%(含最后一期利息)的价格赎回未转股的可转债。
       在本次发行可转债的转股期内,如果本公司 A 股股票连续三十个交易日中至少有十
       五个交易日的收盘价格不低于当期转股价格的 130%(含 130%),经相关监管部门批准
       (如需),本公司有权按照债券面值加当期应计利息的价格赎回全部或部分未转股的可
       转债。
       在本次发行的可转债存续期间,当本公司 A 股股票在任意连续三十个交易日中有十
       五个交易日的收盘价低于当期转股价格的 80%时,本公司董事会有权提出转股价格
       向下修正方案并提交本公司股东大会审议表决。
       可转债的初始转股价格为人民币 7.61 元每股,当本公司因派送股票股利、转增股本、
       增发新股或配股(不包括因本次发行的可转债转股而增加的股本)使本公司股份发
       生变化及派送现金股利等情况时,将对转股价格进行调整。
       基于 2018 年 4 月 26 日公司股东大会审议通过的 2017 年度利润分配方案,本公司发


                                       财务报表附注 第 52 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       行的可转换债券的转股价格于 2018 年 5 月 18 日起由原来的 7.61 元/股调整为 7.43 元/
       股。
       截至 2018 年 7 月 16 日,本公司股价已经出现在任意连续三十个交易日中有十五个
       交易日的收盘价低于当期转股价格的 80%(7.43 元/股×80%=5.944 元/股)的情况,已
       满足可转换公司债券转股价格向下修正的条件。基于 2018 年 8 月 23 日股东大会决
       议,本公司发行的可转换债券的转股价格于 2018 年 8 月 27 日起由原来的 7.43 元/股
       调整为 5.76 元/股。
       3、已发行可转换公司债券的负债和权益成份分拆如下:
                                                             合并及本行
                    项目
                                        负债成份               权益成份                 合计
         可转换公司债券发行金
                                                2,339,383             660,617            3,000,000
         额
         直接交易费用                             -35,410              -9,999              -45,409
         于发行日余额                           2,303,973             650,618            2,954,591
         转股                                    -230,564             -50,003             -280,567
         摊销                                     158,119                   -              158,119
         2018-12-31 余额                        2,231,528             600,615            2,832,143



(二十八) 其他负债
                                                   合并                          本行
                    项目
                                       2018-12-31       2017-12-31    2018-12-31      2017-12-31
         久悬未取客户存款                      20,647        20,396        20,647              20,395
         待划转款项                        363,685          331,683       362,582          329,326
         待付工程款项                          94,280        92,875        82,531              75,601
         预收租赁收入                           2,884         2,854         2,884               2,854
         委托代理业务                      148,022          145,435       148,022          145,430
         应付股利                                592           760              592              611
         继续涉入负债                           9,149        39,366         9,149              39,366
         其他                                  37,125        13,811        36,248               9,349
                    合计                   676,384          647,180       662,655          622,932




                                    财务报表附注 第 53 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

(二十九) 股本
       合并及本行
                                                   本期变动增(+)减(-)
                项目      2017-12-31     可转债转                                                2018-12-31
                                                               解除限售         小计
                                               股
         人民币普通股
         -有限售条件        1,232,214                   -             -6,675          -6,675       1,225,539
         -无限售条件          990,514              40,022             6,675          46,697        1,037,211
                合计        2,222,728              40,022                  -         40,022        2,262,750



(三十) 其他权益工具
       合并及本行
         发行在外的金融                  2018-12-31                                   2017-12-31
                 工具             数量                 账面价值                数量             账面价值
         可转换公司债券                        -               600,615                     -                  -
                 合计                          -               600,615                     -                  -

       经相关监管机构的批准,本公司于 2018 年 1 月 19 日发行了面值总额为 30 亿元人民
       币的 A 股可转换公司债券,具体情况见附注五、(二十七)2、应付可转换公司债券。


(三十一) 资本公积
       合并
                项目        2017-12-31             本期增加               本期减少             2018-12-31
         股本溢价                689,090                    194,991                    -            884,081
         其他                       4,960                    -2,625                    -              2,335
                合计             694,050                    192,366                    -            886,416

       本行
                项目        2017-12-31             本期增加               本期减少             2018-12-31
         股本溢价                689,090                    194,991                    -            884,081
                合计             689,090                    194,991                    -            884,081

       本期股本溢价系可转债转股导致。转股情况见附注五、(二十七)2、应付可转换公
       司债券。




                                    财务报表附注 第 54 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


(三十二) 其他综合收益
       合并及本行
                                                                                             2018 年度发生金额
                                                             本期所得税       减:前期计入其他综
                       项目                    2017-12-31                                            减:所得税费    税后归属于       税后归属于   2018-12-31
                                                                 前                   合
                                                                                                           用          母公司           少数股东
                                                               发生额         收益当期转入损益
         以后将重分类进损益的其他综合
                                                  -186,543       575,577                   -23,397        149,743        449,231               -      262,688
         收益
         其中:权益法下可转损益的其他
                                                     2,902                -                      -               -                -            -        2,902
         综合收益
         可供出售金融资产公允价值变动
                                                  -189,445       575,577                   -23,397        149,743        449,231               -      259,786
         损益
         其他综合收益合计                         -186,543       575,577                   -23,397        149,743        449,231               -      262,688




                                                                   财务报表附注 第 55 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



(三十三) 盈余公积
       合并及本行
                      项目                 法定公积金               任意公积金                      合计
         年初余额                                980,857                  2,232,058                   3,212,915
         本期增加                                   136,641                    273,282                  409,923
         本期减少                                          -                          -                         -
         期末余额                                  1,117,498                  2,505,340               3,622,838



(三十四) 一般风险准备
                                                                    合并及本行
                      项目
                                                  2018 年度                               2017 年度
         年初余额                                               2,734,919                             2,373,459
         本期增加                                                409,923                                361,460
         本期减少                                                         -                                     -
         期末余额                                               3,144,842                             2,734,919



(三十五) 未分配利润
                                                       合并                                  本行
                      项目
                                           2018 年度          2017 年度          2018 年度          2017 年度
         归属于母公司股东的净利润              1,485,964        1,264,295          1,366,411          1,204,866
         加:年初未分配利润                    1,789,986        1,648,702          1,715,054          1,633,199
         可供分配利润                          3,275,950        2,912,997          3,081,465          2,838,065
         减:提取盈余公积金                     136,641           120,487            136,641            120,487
         减:提取一般风险准备                   409,923           361,460            409,923            361,460
         可供股东分配的利润                    2,729,386        2,431,050          2,534,901          2,356,118
         减:提取任意盈余公积                   273,282           240,973            273,282            240,973
         减:应付普通股股利                     400,092           400,091            400,092            400,091
         年末未分配利润                        2,056,012        1,789,986          1,861,527          1,715,054

       2019 年 4 月 25 日,本公司第六届第十八次董事会决议通过本公司 2018 年度利润分配预案,
       按税后利润的 10%提取法定盈余公积 136,641 千元,按税后利润的 20%提取任意盈余公积
       273,282 千元,根据江苏省农村信用社联合社 江苏省财政厅《关于做好全省农村商业银行 2018
       年度会计决算工作的通知》(苏信联发〔2018〕249 号)精神,按 2018 年度税后利润的 30%
       提取一般风险准备 409,923 千元,向权益分派股权登记日收市后登记在册的全体股东按每 10
       股派发现金股利 1.80 元(含税)。




                                        财务报表附注 第 56 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




(三十六) 利息净收入
                                                      合并                               本行
                      项目
                                          2018 年度          2017 年度       2018 年度          2017 年度
         利息收入
         发放贷款及垫款                        6,101,363        4,958,149       4,924,396         4,109,111
         —公司贷款和垫款                      2,455,417        2,132,929       2,357,640         2,046,481
         —个人贷款及垫款                      3,431,814        2,619,331       2,352,624         1,856,810
         —票据贴现                             214,132          205,889         214,132           205,820
         债券投资                              1,372,546        1,068,665       1,372,546         1,068,665
         信托及资管计划收益权                   781,953          958,157         781,953           958,051
         存放同业                                22,056           60,357         135,201           120,499
         存放中央银行款项                       214,767          187,336         201,935           177,504
         拆出资金                                85,286           46,207          85,286            46,207
         买入返售金融资产                        34,108           80,727          34,108            80,727
         其他                                    12,688                  -        12,688                    -
                      小计                     8,624,767        7,359,598       7,548,113         6,560,764
         利息支出
         吸收存款                              2,194,880        1,842,498       2,021,318         1,726,575
         同业存放                                69,919          123,992          72,436           127,152
         拆入资金                                17,207           21,583          17,107            21,583
         卖出回购金融资产                       164,391          240,774         164,391           240,774
         向央行借款                              53,210           38,242          47,054            34,914
         发行债券                               981,281          756,484         981,281           756,484
         其他                                    44,542           12,051          44,542            12,051
                      小计                     3,525,430        3,035,624       3,348,129         2,919,533
                 利息净收入                    5,099,337        4,323,974       4,199,984         3,641,231



(三十七) 手续费及佣金净收入
                                                      合并                               本行
                      项目
                                          2018 年度          2017 年度       2018 年度          2017 年度
         手续费及佣金收入
         代理业务手续费收入                     280,422          342,252         278,785            339,835
         结算业务手续费收入                     160,392          133,160         158,238            131,717
                手续费收入合计                  440,814          475,412         437,023            471,552
         手续费及佣金支出
         代理业务手续费支出                      21,810            7,736          21,756              7,687
         结算业务手续费支出                      51,953           43,735          46,932             40,989
                手续费支出合计                   73,763           51,471          68,688             48,676
             手续费及佣金净收入                 367,051          423,941         368,335            422,876




                                        财务报表附注 第 57 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




(三十八) 投资收益
                                                      合并                                 本行
                     项目
                                          2018 年度           2017 年度        2018 年度          2017 年度
         处置以公允价值计量且其变
         动计入当期损益的金融资产                   252              -22,617           252            -22,617
         取得的投资收益
         处置可供出售金融资产取得
                                                  36,158              1,953          36,158            1,953
         的投资收益
         处置应收款项类投资取得的
                                                  -7,068              1,691          -7,068            1,691
         投资收益
         交易性金融负债取得的投资
                                                       -             10,862                -          10,862
         收益
         可供出售金融资产在持有期
                                                 155,474             77,089         155,474           77,089
         间的投资收益
         权益法核算的长期股权投资
                                                  41,400             39,000          41,400           39,000
         收益
         成本法核算的长期股权投资
                                                       -                   -         11,881            8,083
         收益
         衍生金融工具的投资收益                    4,594                   -          4,594                   -
                     合计                        230,810            107,978         242,691          116,061

       本公司的投资收益汇回不存在重大限制。


(三十九) 其他收益
                                                           合并                            本行
                      项目
                                               2018 年度          2017 年度    2018 年度          2017 年度
         涉农贷款增量补贴
                                                    86,997            54,515          6,410            3,674
         农村金融机构定向费用补贴
                     合计                           86,997            54,515          6,410            3,674



(四十) 公允价值变动收益
                                                                       合并及本行
                      项目
                                                     2018 年度                        2017 年度
         以公允价值计量的且其变动计
                                                                      9,464                            -2,442
         入当期损益的金融资产
         衍生金融工具                                                 -5,509                                  -
                      合计                                            3,955                            -2,442




                                        财务报表附注 第 58 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




(四十一) 其他业务收入
                                                                    合并及本行
                      项目
                                                    2018 年度                        2017 年度
         证券化业务利得                                                   -                          53,373
         出租收入                                                   8,962                             7,142
         其他                                                       1,614                                    -
                      合计                                         10,576                            60,515



(四十二) 资产处置收益
                                                                    合并及本行
                      项目
                                                    2018 年度                        2017 年度
         处置固定资产的净收益                                      1,145                                862
         处置无形资产的净收益                                         21                              8,093
         处置抵债资产的净收益                                             -                           3,810
                     合计                                          1,166                             12,765



(四十三) 税金及附加
                                                       合并                               本行
                      项目
                                           2018 年度          2017 年度       2018 年度          2017 年度
         城建税                                  10,865           12,338           9,833             10,960
         教育费附加                               8,065             9,154          7,226              8,042
         其他税金                                18,859           18,565          15,318             14,529
                      合计                       37,789           40,057          32,377             33,531



(四十四) 业务及管理费
                                                       合并                               本行
                      项目
                                           2018 年度          2017 年度       2018 年度          2017 年度
         员工费用                              1,291,815        1,113,532       1,026,198           898,237
         办公费                                 602,901          517,192         454,060            399,627
         折旧                                   110,940          101,593          88,272             77,919
         无形资产摊销                            22,324           17,153          19,625             16,460
         低值易耗品摊销                          15,982           12,482          12,166              11,180
         省联社管理费                            26,159           19,721          26,159             19,721
         其他                                    55,338           73,792          40,597             57,055
                      合计                     2,125,459        1,855,465       1,667,077          1,480,199




                                        财务报表附注 第 59 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




(四十五) 资产减值损失
                                                       合并                                   本行
                      项目
                                           2018 年度          2017 年度       2018 年度              2017 年度
         存放同业款项减值损失                     2,578               -385                    -                  -
         其他应收款减值损失                       5,318              8,240             5,318                8,240
         持有至到期投资减值损失                  39,037             59,770            39,037             59,770
         可供出售金融资产减值损失                98,938             95,725            98,938             95,725
         贷款减值损失                          1,541,134        1,185,895       1,335,082               997,085
         应收款项类投资减值损失                   -8,369            90,036            -8,369             90,036
         抵债资产减值损失                              -             3,716                    -             3,716
                      合计                     1,678,636        1,442,997       1,470,006              1,254,572



(四十六) 营业外收入
       1、      营业外收入按项目列示
                                                       合并                                   本行
                      项目
                                           2018 年度          2017 年度       2018 年度              2017 年度
         政府补助                                 2,744             16,492             2,221                6,820
         其他                                     7,378              8,973             6,863                7,869
                      合计                       10,122             25,465             9,084             14,689



       2、      政府补助详细列示
       合并
                                                                                                  与资产/损益相
                      项目                     2018 年度                  2017 年度
                                                                                                       关
         新设机构补贴                                      2,350                      8,643        与损益相关
         上市奖励                                               -                     6,000        与损益相关
         其他补贴                                             394                     1,849        与损益相关
                      合计                                 2,744                  16,492

       本行
                                                                                                  与资产/损益相
                      项目                     2018 年度                  2017 年度
                                                                                                       关
         新设机构补贴                                      2,000                          -        与损益相关
         上市奖励                                              -                      6,000        与损益相关
         其他补贴                                            221                        820        与损益相关
                      合计                                 2,221                      6,820




                                        财务报表附注 第 60 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




(四十七) 营业外支出
                                                         合并                                 本行
                      项目
                                           2018 年度            2017 年度         2018 年度          2017 年度
         捐赠、赞助支出                              6,678           8,267              6,518               7,511
         各项基金                                    1,864            2,116             1,864               2,116
         其他                                        4,384           4,649              3,008               3,857
                      合计                          12,926          15,032              11,390             13,484



(四十八) 所得税费用
       1、      所得税费用按项目列示
                                                         合并                                    本行
                      项目
                                           2018 年度            2017 年度          2018 年度            2017 年度
         当期所得税费用                        652,552               429,703           559,676              365,357
         递延所得税费用                           -260,272           -83,502            -242,911             -67,713
                      合计                         392,280           346,201            316,765             297,644



       2、      会计利润与所得税费用调整过程
                                                         合并                                    本行
                      项目
                                               2018 年度        2017 年度          2018 年度            2017 年度
         利润总额                                 1,977,029        1,668,087          1,683,176            1,502,510
         按法定税率计算的所得税费用                489,729           417,022            420,794             375,628
         调整以前期间所得税的影响                    -3,942          -32,491              1,478              -30,726
         免税收入的影响                            -173,916         -114,815            -175,389            -115,404
         不可抵扣的成本、费用和损失
                                                    15,180            15,193              6,570                8,421
         的影响
         使用前期未确认递延所得税资
                                                    -21,232          -23,037             -19,590             -23,177
         产的可抵扣亏损的影响
         本期未确认递延所得税资产的
         可抵扣暂时性差异或可抵扣亏                 82,902            84,329             82,902               82,902
         损的影响
         税率变动转出的递延所得税                    3,559                    -                  -                  -
         所得税费用                                392,280           346,201            316,765             297,644



(四十九) 每股收益
       基本每股净收益按照归属于母公司所有者的当期净利润除以当期发行在外普通股股数的加
       权平均数计算。
                             项目                                  2018 年度                  2017 年度
         归属于母公司的净利润                                               1,485,964                   1,264,295
         扣除非经常性损益后的净利润                                         1,487,048                   1,251,081



                                        财务报表附注 第 61 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


                             项目                                 2018 年度                   2017 年度
         发行在外的普通股加权平均数                                        2,225,888                 2,222,728
         加权平均的每股收益                                                     0.67                       0.57
         扣除非经常性损益后的基本每股收益                                       0.67                       0.56

       稀释每股收益以根据稀释性潜在普通股调整后的归属于母公司普通股股东的合并净利润除
       以调整后的本行发行在外普通股的加权平均数计算。2018 年度,本行的可转换公司债券为稀
       释性潜在普通股。(2017 年度:无)。
                             项目                                 2018 年度                   2017 年度
         归属于母公司的净利润                                              1,485,964                 1,264,295
         加:截至 12 月 31 日尚未转换为普通股的可转换
                                                                              90,349                            -
         公司债券的利息费用(税后)
         用以计算稀释每股收益的净利润                                      1,576,313                 1,264,295
         发行在外普通股的加权平均数                                        2,225,888                 2,222,728
         加:假定可转换公司债券全部转换为普通股的
                                                                             474,271                            -
         加权平均数
         用以计算稀释每股收益的发行在外的普通股
                                                                           2,700,159                 2,222,728
         的加权平均数
         稀释每股收益(人民币元)                                                 0.58                       0.57



(五十) 现金流量表补充资料
       将净利润调节为经营活动的现金流量:
                                                        合并                                 本行
                      项目
                                           2018 年度           2017 年度        2018 年度           2017 年度
         净利润                                 1,584,749        1,321,886         1,366,411          1,204,866
         加:资产减值准备                       1,678,636        1,442,997         1,470,006          1,254,572
         固定资产折旧                             110,940         101,593               88,272            77,919
         无形资产摊销                              22,324          17,153               19,625            16,460
         长期待摊费用摊销                          32,298          27,530               18,744            16,067
         处置固定资产,无形资产和其
                                                    -1,166         -12,765               -1,166         -12,765
         他长期资产的损失
         公允价值变动损失                           -3,955          2,442                -3,955            2,442
         投资损失                                -230,810         -107,978             -242,691        -116,061
         递延所得税资产减少                      -305,459         -124,610             -288,098        -108,821
         递延所得税负债增加                        45,188          41,108               45,188            41,108
         经营性应收项目的减少                  -17,084,359     -13,651,083       -14,682,262         -9,727,612
         经营性应付项目的增加                  14,615,678        3,489,847        11,594,690           127,512
         发行债券利息支出                         981,281         756,484              981,281         756,484
         经营活动产生的现金流量净额             1,445,345       -6,695,396             366,045       -6,467,829




                                        财务报表附注 第 62 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       现金及现金等价物净变动情况:
                                                        合并                               本行
                       项目
                                           2018 年度           2017 年度      2018 年度           2017 年度
         现金的年末余额                           544,831          539,506        443,679             451,067
         减:现金的年初余额                       539,506          641,784        451,067             554,199
         加:现金等价物的年末余额                5,027,463       5,955,109      4,645,376           6,590,878
         减:现金等价物的年初余额                5,955,109       7,920,691      6,590,878           8,298,018
         现金及现金等价物净增加额                 -922,321       -2,067,860     -1,952,890          -1,810,272

       现金及现金等价物:
                                                     合并                                  本行
                       项目
                                           2018-12-31     2017-12-31          2018-12-31          2017-12-31
         现金及银行存款                            544,831         539,506        443,679             451,067
         除法定存款准备金外的存放中
                                                 2,684,243       3,635,314       2,436,540          3,462,815
         央银行款项
         期限三个月内存放同业款项                1,795,140       1,114,628       1,660,756          1,922,896
         期限三个月内买入返售金融资
                                                   122,562         536,978        122,562             536,978
         产
         期限三个月内拆出资金                      425,518         668,189        425,518             668,189
                       合计                      5,572,294       6,494,615       5,089,055          7,041,945



(五十一) 金融资产转移
       1、    信贷资产证券化
              2018 年度,本公司共计发行 1 只资产证券化产品,为常鑫 4 号。通过发行以上产品本
              公司终止确认贷款的金额合计为 1,104,470 千元(2017 年度:4,923,638 千元)。


       2、    信贷资产转让
              2018 年度,本公司对外转让贷款 15 笔,贷款本金共计 100,468 千元,转让价格共计 51,897
              千元(2017 年度:转让贷款本金共计 211,942 千元,转让价格共计 42,388 千元)。


(五十二) 政府补助
       合并
                种类             2018 年度金额               列报项目         计入当期损益的金额
         收益相关                          86,997               其他收益                             86,997
         收益相关                              2,744          营业外收入                              2,744
                合计                       89,741                                                    89,741




                                        财务报表附注 第 63 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       本行
                种类             2018 年度金额             列报项目              计入当期损益的金额
         收益相关                              6,410              其他收益                          6,410
         收益相关                              2,221            营业外收入                          2,221
                合计                           8,631                                                8,631



六、   合并范围的变更
       报告期内无合并范围的变更。


七、   在其他主体中的权益
(一)   在子公司中的权益
       1、 企业集团的构成
                                                       业务性     持股比
            子公司名称      主要经营地    注册地                             取得方式    统一社会信用代码
                                                         质       例(%)
         金坛村镇            江苏常州     江苏省       银行业     65.73      发起设立   91320413683517665M
         恩施村镇            湖北恩施     湖北省       银行业     46.54      发起设立   91422800565488023A
         宜阳村镇            河南洛阳     河南省       银行业     49.00      发起设立   91410300068902684C
         汤阴村镇            河南安阳     河南省       银行业     54.40      发起设立    91410500068919080J
         当阳村镇            湖北宜昌     湖北省       银行业     52.00      发起设立    914205000754902864
         嵩县村镇            河南洛阳     河南省       银行业     51.00      发起设立   91410325079432323U
         清浦村镇            江苏淮安     江苏省       银行业      63.11     发起设立   91320800081584035A
         淮阴村镇            江苏淮安     江苏省       银行业     52.26      发起设立   91320804086992169U
         滨海村镇            江苏盐城     江苏省       银行业     61.90      发起设立    913209223137121807
         秭归村镇            湖北宜昌     湖北省       银行业     71.93      发起设立    914205273164978503
         长阳村镇            湖北宜昌     湖北省       银行业     72.30      发起设立    914205283164613640
         高邮村镇            江苏扬州     江苏省       银行业     71.66      发起设立   91321084314178426W
         洛宁村镇            河南洛阳     河南省       银行业     69.00      发起设立    914103283176860717
         夷陵村镇            湖北宜昌     湖北省       银行业     83.06      发起设立    914205063098216755
         汝阳村镇            河南洛阳     河南省       银行业     74.00      发起设立   91410326326794517T
         内黄村镇            河南安阳     河南省       银行业     83.00      发起设立    914105273267235756
         宿城村镇            江苏宿迁     江苏省       银行业     67.08      发起设立    913213023236206267
         高港村镇            江苏泰州     江苏省       银行业     69.92      发起设立    913212003309380774
         无锡滨湖村镇        江苏无锡     江苏省       银行业     61.00      发起设立   91320200338869942M
         清河村镇            江苏淮安     江苏省       银行业     52.00      发起设立   91320800MA1MEYUL0U
         盘龙村镇            云南昆明     云南省       银行业     48.60      发起设立   91530103MA6K6EKG5T
         沾益村镇            云南曲靖     云南省       银行业     51.83      发起设立   91530300MA6K6PJ08X
         陆良村镇            云南曲靖     云南省       银行业     51.83      发起设立   91530322MA6K6P9M40
         师宗村镇            云南曲靖     云南省       银行业     55.27      发起设立   91530323MA6K6PHY32
         罗平村镇            云南曲靖     云南省       银行业     48.83      发起设立   91530324MA6K6P5683
         江川村镇            云南玉溪     云南省       银行业     42.33      发起设立   91530421MA6K69WW94




                                         财务报表附注 第 64 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


                                                             业务性     持股比
             子公司名称       主要经营地       注册地                               取得方式         统一社会信用代码
                                                               质       例(%)
         易门村镇                云南玉溪      云南省        银行业      48.33      发起设立        91530425MA6K69BJ93
         南华村镇                云南楚雄      云南省        银行业      78.00      发起设立        91532324MA6K6HF865
         元谋村镇                云南楚雄      云南省        银行业      38.83      发起设立        91532328MA6K6HHC1Y
         武定村镇                云南楚雄      云南省        银行业      66.33      发起设立        91532329MA6K6H9454

       根据协议、章程的规定,本公司能够决定恩施村镇、宜阳村镇、盘龙村镇、罗平村镇、江川
       村镇、易门村镇和元谋村镇的财务和经营政策,本公司将其纳入本公司合并财务报表范围。
       根据《中国银监会关于进一步促进村镇银行健康发展的指导意见银监发〔2014〕46 号》规定,
       本公司在发起设立村镇银行时与各村镇银行签订流动性支持承诺。


       2、 重要的非全资子公司

                                            少数股东          本期归属于少数        本期向少数股东       期末少数股东
                    子公司名称
                                            持股比例             股东的损益         宣告分派的股利         权益余额
                恩施村镇                            53.46%               34,973                9,285            223,208



       3、 重要非全资子公司的主要财务信息
                       项目               2018-12-31/2018 年度                              2017-12-31/2017 年度
                恩施村镇
                贷款余额                                                   3,787,910                          3,206,740
                资产合计                                                   4,630,802                          3,798,047
                存款余额                                                   3,978,396                          3,143,857
                负债合计                                                   4,213,265                          3,428,564


                营业收入                                                    281,764                             246,115
                净利润                                                          65,421                           67,246
                综合收益总额                                                    65,421                           67,246
                经营活动现金流量                                            178,539                              84,509



(二)   在联营企业中的权益
       1、    重要的联营企业

                                             主要                                    持股比例(%)        对联营企业投资
                    联营企业名称                        注册地        业务性质
                                            经营地                                  直接       间接     的会计处理方法

               江苏宝应农村商业银行
                                         江苏宝应       江苏省         银行业       20.00       -           权益法
               股份有限公司




                                              财务报表附注 第 65 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       2、   重要联营企业的主要财务信息
                         项目                       2018-12-31/2018 年度       2017-12-31/2017 年度
             江苏宝应农村商业银行股份有限公司
             资产总额                                           18,466,717                 17,781,491
             负债总额                                           17,181,506                 16,677,111
             净资产                                              1,285,211                  1,104,380
             按持股比例计算的净资产份额                            257,042                    220,876


             净利润                                                207,732                    194,372
             其他综合收益                                                  -                          -
             综合收益总额                                          207,732                    194,372


             本期收到的来自联营企业的股利                            5,400                      5,400



(三)   在结构化主体中的权益
       1、   未纳入合并财务报表范围的结构化主体:
             (1)本公司管理的未纳入合并范围内的结构化主体
             本公司管理的未纳入合并范围的结构化主体主要包括本公司为发行和销售理财产品而
             成立的资金投资和管理计划,本公司未对此类理财产品(“非保本理财产品”)的本金和
             收益提供任何承诺。作为这些产品的管理人,本公司代理客户将募集到的理财资金根
             据产品合同的约定投入相关基础资产,根据产品运作情况分配收益给投资者。本公司
             作为资产管理人获取销售费、管理费等手续费收入。本公司认为该类结构化主体的可
             变动回报并不显著,该类未纳入合并范围的理财产品的最大损失风险敞口为该等理财
             产品的手续费,金额不重大。
             截至 2018 年 12 月 31 日本公司发起设立但未纳入本公司合并范围的非保本理财产品规
             模余额为人民币 29,277,580 千元(截至 2017 年 12 月 31 日:27,626,985 千元)。
             本公司管理的未纳入合并范围内的另一类型的结构化主体为本公司由于开展资产证券
             化业务由第三方信托公司设立的特定目的信托。特定目的信托从本公司购买信贷资产,
             以信贷资产产生的现金为基础发行资产支持证券融资。本公司作为该特定目的信托的
             贷款服务机构,对转让予特定目的信托的信贷资产进行管理,并作为贷款资产管理人
             收取相应手续费收入。截至 2018 年 12 月 31 日,由本公司作为贷款资产管理人的未纳
             入合并范围的结构化主体发起总规模为 6,028,108 千元(截至 2017 年 12 月 31 日:4,923,638
             千元)。
             本公司根据中国人民银行和中国银行业监督管理委员会的相关规定持有部分特定目的
             信托的各级资产支持证券。本公司认为该类结构化主体的可变动回报并不显著。截至
             2018 年 12 月 31 日,本公司未纳入合并范围的该类结构化主体的最大损失风险敞口为




                                        财务报表附注 第 66 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



             于持有至到期投资中持有的该类结构化主体的各级资产支持证券的账面余额 9,149 千
             元(截至 2017 年 12 月 31 日:36,739 千元)。
             (2)本公司投资的未纳入合并范围内的结构化主体
             本公司投资的未纳入合并范围内的结构化主体指由第三方发行和管理的理财产品、资
             产支持证券、资金信托计划及资产管理计划。于 2018 年度,本公司并未对该类结构化
             主体提供流动性支持。
             截至 2018 年 12 月 31 日,本公司通过直接持有投资而在第三方机构发起设立的结构化
             主体中享有的权益列示如下:
                                 持有至              可供出售           应收款项类           账面金额         最大损失
                   类别
                                 到期投资            金融资产               投资               合计             敞口
               基金                            -        6,071,353                    -          6,071,353       6,071,353
               银行间市场资金
                                               -             50,000                  -            50,000          50,000
               联合项目
               资产支持证券             113,042                   -                  -           113,042         113,042
               信托及资管计划
                                               -                  -         10,468,136         10,468,136      10,468,136
               收益权
                      合计              113,042         6,121,353           10,468,136         16,702,531      16,702,531



             截至 2017 年 12 月 31 日,本公司通过直接持有投资而在第三方机构发起设立的结构化
             主体中享有的权益列示如下:
                                                                                应收款
                                           持有至             可供出售                         账面金额       最大损失
                        类别                                                    项类投
                                         到期投资             金融资产                           合计           敞口
                                                                                   资
               同业理财产品                              -            400,000            -         400,000       400,000
               基金                                      -       2,121,143               -        2,121,143     2,121,143
               银行间市场资金联合
                                                         -            100,251            -         100,251       100,251
               项目
               资产支持证券                        627,763                  -            -         627,763       627,763
               信托及资管计划收益
                                                         -                  -   15,804,101      15,804,101     15,804,101
               权
                        合计                       627,763       2,621,394      15,804,101      19,053,258     19,053,258



       2、   纳入合并范围内的结构化主体
             纳入合并范围内的结构化主体主要是本公司发行并管理的保本理财产品。




                                        财务报表附注 第 67 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



八、   分部报告
       本公司包括公司业务、个人业务和资金业务等三个主要的经营分部:
       公司业务分部指为对公客户提供的服务,包括对公贷款、开立票据、贸易融资、对公存款业
       务以及汇款业务等。
       个人业务分部指为对私客户提供的银行服务,包括零售贷款业务、储蓄存款业务、信用卡业
       务及汇款业务等。
       资金业务分部包括交易性金融工具、债券投资、回购及返售债券业务、以及同业拆借业务等。
       其他业务分部指除公司业务、个人业务、资金业务以外其它自身不形成可单独报告的分部。
       经营分部间的交易按普通商业条款进行。资金通常在不同经营分部间划拨,由此产生的资金
       转移成本在营业收入中披露。资金的利率定价基础以加权平均融资成本加上一定的利差确定。
       除此以外,经营分部间无其他重大收入或费用。各经营分部的资产及负债包括经营性资产及
       负债,即资产负债表内所有资产及负债。
       合并
         截至 2018 年 12 月 31 日   公司业务      个人业务       资金业务     其他          合计
         一、营业收入                 2,165,221     2,418,720     1,144,966     94,710      5,823,617
         利息净收入                   2,119,957     2,258,927      720,453            -     5,099,337
         其中:分部利息净收入           -58,247      266,328       -208,081           -             -
         手续费及佣金净收入              17,510      159,793       189,748            -      367,051
              其他收入                   27,754              -     234,765      94,710       357,229
         二、营业支出                 1,424,187     1,829,815      575,448      14,334      3,843,784
         三、营业利润                   741,034      588,905       569,518      80,376      1,979,833
         四、资产总额                42,997,434    57,187,649    65,404,660   1,114,730   166,704,473
         五、负债总额                51,257,088    64,561,848    35,654,315   1,695,292   153,168,543
         六、补充信息
         1、折旧和摊销费用               49,960       78,851        59,141            -      187,952
         2、资本性支出                   30,231       49,522        34,850            -      114,603
         3、折旧和摊销以外的非
                                        701,593      824,915       152,151            -     1,678,659
         现金费用


         截至 2017 年 12 月 31 日   公司业务      个人业务       资金业务     其他          合计
         一、营业收入                 2,016,162     1,995,016      911,133      74,422      4,996,733
         利息净收入                   1,943,024     1,824,721      556,229            -     4,323,974
         其中:分部利息净收入             4,191      400,765       -404,956           -
         手续费及佣金净收入              57,651      116,922       249,368            -      423,941
              其他收入                   15,487       53,373       105,536      74,422       248,818
         二、营业支出                 1,505,078     1,281,669      541,536      10,796      3,339,079
         三、营业利润                   511,084      713,347       369,597      63,626      1,657,654
         四、资产总额                39,591,893    44,460,348    60,997,717    774,725    145,824,683




                                        财务报表附注 第 68 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


         截至 2017 年 12 月 31 日   公司业务      个人业务      资金业务     其他          合计
         五、负债总额                47,142,156    54,271,604   32,102,932   1,199,304   134,715,996
         六、补充信息
         1、折旧和摊销费用               39,652       57,199        46,529           -      143,380
         2、资本性支出                   52,657       69,107        58,961           -      180,725
         3、折旧和摊销以外的非
                                        812,974      360,876       269,849           -     1,443,699
         现金费用


       本行
       截至 2018 年 12 月 31 日     公司业务      个人业务      资金业务      其他          合计
       一、营业收入                   1,981,744     1,882,052      974,894      18,152     4,856,842
       利息净收入                     1,939,226     1,722,259      538,499           -     4,199,984
       其中:分部利息净收入            -172,855       676,719     -503,864           -            -
       手续费及佣金净收入                18,794       159,793      189,748           -       368,335
              其他收入                   23,724             -      246,647      18,152       288,523
       二、营业支出                   1,252,033     1,407,493      509,871       1,963     3,171,360
       三、营业利润                     729,711       474,559      465,023      16,189     1,685,482
       四、资产总额                 41,532,444    43,941,677    68,899,192   1,005,488   155,378,801
       五、负债总额                 48,010,477    57,340,297    35,848,234   1,540,452   142,739,460
       六、补充信息
       1、折旧和摊销费用                 42,598       47,239        48,971           -      138,808
       2、资本性支出                     26,505       29,393        30,471           -       86,369
       3、折旧和摊销以外的非
                                        658,220      676,862       134,924                 1,470,006
       现金费用


         截至 2017 年 12 月 31 日   公司业务      个人业务      资金业务      其他          合计
         一、营业收入                 1,851,217     1,601,853      793,517      23,580     4,270,167
         利息净收入                   1,779,145     1,431,558      430,528           -     3,641,231
         其中:分部利息净收入           -97,145       685,959     -588,814           -             -
         手续费及佣金净收入              56,585       116,922      249,369           -       422,876
                其他收入                 15,487        53,373      113,620      23,580       206,060
         二、营业支出                 1,310,185       985,584      472,483         610     2,768,862
         三、营业利润                   541,032       616,269      321,034      22,970     1,501,305
         四、资产总额               38,405,247    34,377,158    64,168,303     691,966   137,642,674
         五、负债总额               44,225,850    49,402,753    32,556,646   1,069,262   127,254,511
         六、补充信息
         1、折旧和摊销费用               33,557       33,324        38,677                  105,558
         2、资本性支出                   47,586       47,256        54,846                  149,688
         3、折旧和摊销以外的非
                                        785,776      223,265       245,531                 1,254,572
         现金费用


九、   主要表外项目
(一)   表外业务是指所有不在资产负债表中反映的业务,包括两部分:
       或有风险的表外业务,即为客户债务清偿能力提供担保、承担客户违约风险的业务,如开出



                                        财务报表附注 第 69 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       承兑汇票等;无风险的表外业务主要包括结算、代理业务。


(二)   或有风险
                                                                 合并及本行
                    项目
                                               2018-12-31                        2017-12-31
         开出信用证                                            433,291                            112,488
         承兑汇票                                           10,872,297                          8,659,217
         开出保函                                               61,047                             83,226
         未使用信用卡额度                                    4,156,533                          5,378,415
                 合计                                       15,523,168                         14,233,346


十、   承诺事项
(一)   资本性支出承诺
                                                 合并                                 本行
                    项目
                                    2018-12-31          2017-12-31       2018-12-31          2017-12-31
         已签约但尚未支付                  94,708             100,004          85,874              89,328


(二)   租赁承诺
       房屋租赁承诺主要反映本公司根据需要租赁的营业场所及办公楼应支付的租金。作为承租方,
       本公司未来最低之经营性房屋租赁承诺如下:
                                          合并                                        本行
               项目
                               2018-12-31      2017-12-31                2018-12-31          2017-12-31
         1 年以内(含 1 年)               41,470              45,102          26,574              34,049
         1-2 年(含 2 年)                42,688              30,899          28,134              18,029
         2-3 年(含 3 年)                34,205              32,241          20,333              20,358
         3 年以上                         112,205             112,628          61,801              55,619
                    合计                  230,568             220,870         136,842             128,055


(三)   债券承诺
                                               合并及本行                       合并及本行
                    项目
                                               2018-12-31                        2017-12-31
         债券承诺                                                    -                                    -

        债券承诺为本公司作为承销商为客户包销证券业务时,已经监管机构批准但尚未发行的部
        分。




                                        财务报表附注 第 70 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




十一、 或有事项
(一)   已作质押的资产
                                               合并及本行                     合并及本行
                  项目
                                               2018-12-31                     2017-12-31
         债券                                               13,535,680                      9,784,043
         信贷资产                                             645,289                       2,255,868
         票据                                                 498,127                               -
                  合计                                      14,679,096                     12,039,911

       本公司质押的金融资产主要为卖出回购款项等业务提供担保物,包括债券、票据及信贷资
       产。截至 2018 年 12 月 31 日,本公司将 645,289 千元的信贷资产质押给中国人民银行用于支
       小再贷款、支农再贷款等业务(截至 2017 年 12 月 31 日:2,255,868 千元)。
       除上述质押资产外,本公司按规定向中国人民银行缴存的法定存款准备金也不能用于本公
       司的日常经营活动。


(二)   诉讼事项
       截至 2018 年 12 月 31 日,本公司存在正常业务中发生的若干未决法律诉讼事项。经考虑专业
       意见后,本公司管理层认为该法律诉讼事项不会对本公司产生重大影响。


十二、 代理业务
(一)   受托贷款及受托存款
       本公司替第三方贷款人发放委托贷款。本公司作为中介人根据提供资金的第三方贷款人的意
       愿向借款人发放贷款,并与第三方贷款人签立合同约定负责替其管理和回收贷款。第三方贷
       款人自行决定委托贷款的要求和条款,包括贷款用途、金额、利率及还款安排。本公司收取
       委托贷款的手续费一般为一次性收费,但贷款发生损失的风险由第三方贷款人承担。
                                                     合并及本行
               项目
                                       2018-12-31                    2017-12-31
         受托贷款                                             801,329                        533,347
         受托存款                                             801,329                        533,347


(二)   理财业务
       本公司将人民币理财产品销售给个人和机构投资者,募集的资金主要运用于银行间市场债券
       投资、信托贷款等,本公司从该业务中获取手续费、理财顾问服务费等收入。
                                                                 合并及本行
                  项目
                                               2018-12-31                     2017-12-31
         受托理财资产                                       29,277,581                     27,626,985
         受托理财资金                                       29,277,581                     27,626,985




                                        财务报表附注 第 71 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




十三、 金融风险管理
(一)   风险管理概述
       本公司的经营活动面临各种金融风险,主要包括信用风险、市场风险、操作风险和流动性风
       险。其中市场风险包括汇率风险、利率风险和其他价格风险。本公司通过识别、评估、监控
       各类风险,确保审慎、合规、稳健经营,遵循法律法规,符合监管要求,并在可承受范围内
       实现风险、收益与发展的合理匹配。
       本公司董事会负责建立和保持有效的风险管理体系,对本公司风险管理负有最终责任,并通
       过下设风险管理与关联交易控制委员会行使风险管理的职责。高级管理层是本公司风险管理
       的执行主体,风险管理部门在其领导下统筹协调各部门日常运作中的风险管理工作。
       风险管理部门负责统筹协调全面风险管理政策制定、监控全面风险管理指标并向董事会和高
       级管理层汇总报送全面风险报告。风险管理部门、授信审核部门、计划财务部门、法律与合
       规部门等部门执行不同的风险管理职能,并在授权范围内负责对信用风险、市场风险、操作
       风险和流动性风险进行监测。


(二)   信用风险
       信用风险是指本公司面临的借款人或对方当事人未按约定条款履行其相关义务的风险。本公
       司面临的信用风险主要来自贷款组合、投资组合、担保和其他支付承诺。
       目前本公司由董事会风险管理与关联交易控制委员会对信用风险防范进行决策和统筹协调,
       高级管理层采用专业化授信评审、集中监控、问题资产集中运营和清收等主要手段进行信用
       风险管理。
       针对信用风险,本公司制订了市场准入、放款审核、信贷退出、风险预警、不良资产处置等
       五项机制来应对风险。市场准入机制包括客户评级、分类和准入审批机制以及授信申请准入
       的分级审批。放款审核机制包括放款前审核机制、放款后的监督。信贷退出机制下,本公司
       依据客户、行业及市场状况,对存量授信定期进行风险重估,对存在风险隐患的制订相应措
       施,并视情况实施退出,从而实现对全行信贷结构的调整。本公司通过对信贷资产持续监测,
       监控本公司整体信贷运行质量状况,并及时提出相应的风险预警和处置建议。不良资产处置
       机制是指本公司对不良资产处置流程予以标准化、合法化的同时,建立不良资产处置的考核
       机制及不良贷款问责机制。


       1、   信用风险的计量
             1.1、发放贷款及垫款
             风险管理部负责监控全行信贷资产信用风险,并定期向高级管理层和董事会报告。
             本公司在中国银行业监督管理委员会《贷款风险分类指引》规定的对信贷资产进行五



                                        财务报表附注 第 72 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



             级风险分类的基础上,将信贷资产进一步细分为正常一级、正常二级、正常三级、关
             注一级、关注二级、关注三级、次级一级、次级二级、可疑、损失十个等级,并采用
             实时分类、定期清分、适时调整的方式及时对分类等级进行调整,提高对信用风险管
             理的精细化程度。
             《贷款风险分类指引》要求中国的商业银行将公司及个人贷款划分为以下五类:正常、
             关注、次级、可疑和损失,其中次级、可疑和损失类贷款被视为不良贷款。其中对信
             贷资产分类的核心定义为:
             正常类:借款人能够履行合同,没有足够理由怀疑贷款本息不能按时足额偿还。
             关注类:尽管借款人目前有能力偿还贷款本息,但存在一些可能对偿还产生不利影响
             的因素。
             次级类:借款人的还款能力出现明显问题,完全依靠其正常收入无法足额偿还贷款本
             息,即使执行担保,也可能会造成一定损失。
             可疑类:借款人无法足额偿还贷款本息,即使执行担保,也肯定要造成较大损失。
             损失类:在采取所有可能措施或一切必要的法律程序之后,本息仍然无法收回,或只
             能收回极少部分。
             本公司主要依据借款人的偿还能力对贷款进行分类,但同时考虑保证、抵押或质押、
             逾期时间长短等因素。本公司通常按季度对贷款进行分类,根据贷款运行情况即时对
             贷款分级进行动态调整。
             1.2、债券及票据
             本公司贷款审查委员会负责同业授信和投资业务审批,风险管理部对信用债投资设定
             最高限额,金融市场部在此限额内进行交易。本公司对债券投资规模进行了授权授信,
             对债券承分销业务、回购业务、买卖业务、结算代理业务等一系列业务的单笔交易量、
             投资范围、交易对手、结算方式进行了规定,实行逐级审批制度。
             人民币债券投资主要包括我国财政部发行的国债、中国人民银行在公开市场发行的票
             据、国家政策性银行发行的金融债券;其他债券信用主体必须符合监管部门的有关要
             求和本公司规定的基本条件。


       2、   标准化授信政策和流程控制
             本公司主要通过制定和执行严格的贷款调查、审批、发放程序,定期分析现有和潜在
             客户偿还利息和本金的能力。本公司采用非零售内评系统,对客户信用予以量化评级,
             通过客户信用评级模型评定新客户的信用等级,评级主要考虑的因素包括客户的偿债
             能力、获利能力、经营管理、结算情况和修正调整项等。本公司每年定期对企业贷款
             客户进行重新评级,若客户的财务状况或业务经营情况发生重大变化,将及时调整其
             信用评级。



                                        财务报表附注 第 73 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



             本公司制订并执行标准化信贷审批流程。各分支机构发放贷款须按规定提交总行贷款
             联合审查委员会或贷款审查委员会审批。


       3、   风险缓释措施
             3.1、贷款的担保
             本公司根据授信风险程度会要求借款人提供保证担保或抵(质)押物作为风险缓释。
             抵(质)押作为担保手段之一在授信业务中普遍予以采用,本公司接受的抵(质)押
             品主要包括有价单证、债券、股权、房产、土地使用权、机器设备、交通工具等。
             本公司定期发布评估指导价,在指导价范围内的,可以由本公司和所有权人以协商价
             格办理抵押,不在指导价范围内的,指定专业中介评估机构对抵(质)押品进行评估。
             在业务审查过程中,以指导价或专业中介评估机构出具的评估报告作为决策参考,并
             最终确定信贷业务的抵(质)押率。
             授信后,本公司动态了解并掌握抵(质)押物权属、状态、数量、市值和变现能力等,
             每年视抵押物现值动态调整抵押价值。对减值贷款本公司根据抵(质)押物的价值情
             况决定是否要求客户追加抵押物,或提供变现能力更强的抵押物。
             对于第三方保证的贷款,本公司依据与主借款人相同的程序和标准,对保证人的财务
             状况、信用记录和履行义务的能力进行评估,并据此对信贷业务进行审批。


             3.2、信用承诺
             信用承诺的主要目的是确保客户能够获得所需的资金。在开出保函及信用证时,银行
             做出了不可撤销的保证,即本公司将在客户无法履行其对第三方的付款义务时代为支
             付,因此,本公司承担与贷款相同的信用风险。在某些情况下,本公司将收取保证金
             以减少提供该项服务所承担的信用风险。保证金金额依据客户的信用能力和业务等风
             险程度按承诺金额的一定百分比收取。


       4、   信贷资产减值分析及准备金计提政策
              根据会计政策规定,若有客观证据证明贷款的预计未来现金流量减少且减少金额可以
              可靠估计,则本公司确认该客户贷款已减值,并计提减值准备。
              本公司用于确认是否存在减值的客观证据的标准包括:
                  利息或本金发生违约或逾期;
                  借款人发生财务困难(例如,权益比率、净利润占收入比等指标的恶化);
                  债务人违反了合同条款;—可能导致债务人倒闭的事件的发生;—借款人的市场
                  竞争地位恶化;
                  评级降至投资级别之下。



                                        财务报表附注 第 74 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



              本公司对单笔信贷金额重大的金融资产的资产质量至少每季度审阅一次。对单项计提
              准备金的信贷资产,本公司在资产负债表日逐笔评估其损失情况以确定准备金的计提
              金额。在评估过程中,本公司通常会考虑抵(质)押物价值及未来现金流的状况。
              本公司根据历史数据、经验判断和统计技术对下列资产组合计提准备金:(1)单笔金
              额不重大且具有类似信用风险特征的资产组合;(2)资产损失已经发生但尚未被识别
              的资产。


       5、   未考虑抵、质押物及其他信用增级措施的最大信用风险敞口:
                                                  合并                       本行
                       项目
                                       2018-12-31      2017-12-31 2018-12-31      2017-12-31
               存放同业款项                      1,762,244        1,104,611     4,972,755     3,902,896
               拆出资金                           562,980         1,184,391      562,980      1,184,391
               以公允价值计量且其变动
                                                         -         424,851              -      424,851
               计入当期损益的金融资产
               买入返售金融资产                   122,562         1,032,647      122,562      1,032,647
               应收利息                          1,438,958        1,090,551     1,422,628     1,063,501
               发放贷款及垫款                   88,726,653       74,918,871    75,152,446    64,594,557
               —公司贷款                       43,445,689       39,117,811    42,205,034    38,044,797
               —个人贷款                       45,280,964       35,801,060    32,947,412    26,549,760
               可供出售金融资产                 27,438,902       18,238,715    27,438,902    18,238,715
               持有至到期投资                   15,219,914       13,066,625    15,219,914    13,066,625
               应收款项类投资                   11,668,896       16,466,492    11,668,896    16,466,492
               长期股权投资                       266,373          230,373       991,979       922,792
               其他资产                           289,043          127,513       166,164        68,639
                          小计                 147,496,525      127,885,640   137,719,226   120,966,106
               表外项目信用风险敞口
               开出信用证                         433,291          112,488       433,291       112,488
               开出保函                            61,047           83,226        61,047        83,226
               开出银行承兑汇票                 10,872,297        8,659,217    10,872,297     8,659,217
               未使用信用卡额度                  4,156,533        5,378,415     4,156,533     5,378,415
                          小计                  15,523,168       14,233,346    15,523,168    14,233,346
                          合计                 163,019,693      142,118,986   153,242,394   135,199,452




                                        财务报表附注 第 75 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




       6、      金融资产逾期及减值
                存放中央银行款项、存放同业款项、拆出资金、以公允价值计量且其变动计入当期损
                益的金融资产、买入返售金融资产、可供出售金融资产、持有至到期投资、应收款项
                类投资均为未逾期未减值。
         6.1.    发放贷款及垫款:
                                                            合并                               本行
                            项目
                                               2018-12-31          2017-12-31     2018-12-31          2017-12-31
                 未逾期未减值                    91,498,409         76,750,093     77,845,528          66,195,978
                 逾期未减值                        382,667             173,659        168,876             148,816
                 已减值                            914,276             887,363        780,982             801,003
                            合计                 92,795,352          77,811,115    78,795,386          67,145,797
                 减:贷款损失准备                 4,068,699          2,892,244      3,642,940           2,551,240
                            净额                 88,726,653         74,918,871     75,152,446          64,594,557


                    6.1.1、 未逾期未减值贷款
                                                            合并                               本行
                            项目
                                               2018-12-31          2017-12-31     2018-12-31          2017-12-31
                 正常类                         89,757,451          74,802,025     76,165,868          64,319,865
                 关注类                           1,740,958          1,948,068      1,679,660           1,876,113
                            合计                91,498,409          76,750,093     77,845,528          66,195,978
                 减:贷款损失准备                 3,532,815          2,383,231      3,153,592           2,075,949
                            净额                87,965,594          74,366,862     74,691,936          64,120,029



                    6.1.2、 逾期未减值贷款:
                                                            合并                               本行
                            项目
                                               2018-12-31          2017-12-31     2018-12-31          2017-12-31
                 3 个月以内                        380,131             170,693        168,876             146,849
                 3 个月至 6 个月                      2,536              2,063                 -            1,967
                 6 个月至 1 年                              -              210                 -               -
                 1 年以上                                   -              693                 -               -
                            合计                   382,667             173,659        168,876             148,816
                 减:贷款损失准备                    49,649             30,228         42,740              28,704
                            净额                   333,018             143,431        126,136             120,112

                本公司认为该部分逾期贷款,可以通过借款人经营偿还、担保人代偿及处置抵质押物
                或查封物等方式获得补偿,属暂时性逾期,所以并未将其认定为减值贷款。
                截至 2018 年 12 月 31 日,本公司逾期未减值贷款的抵质押物公允价值为 164,835 千元(截
                至 2017 年 12 月 31 日:44,728 千元)。




                                          财务报表附注 第 76 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)




                     6.1.3、 减值贷款:
                                                            合并                                本行
                           项目
                                               2018-12-31          2017-12-31      2018-12-31          2017-12-31
               按个别方式评估
               总额                                449,993             481,554         449,993             481,554
               减:贷款损失准备                    297,099             315,338         297,099             315,338
               净额                                152,894             166,216         152,894             166,216
               按组合方式评估
               总额                                464,283             405,809         330,989             319,449
               减:贷款损失准备                    189,136             163,447         149,509             131,249
               净额                                275,147             242,362         181,480             188,200

             截至 2018 年 12 月 31 日,本公司已减值贷款的抵质押物公允价值为 446,418 千元(截至
             2017 年 12 月 31 日:359,100 千元)。
             重组贷款是指借款人财务状况恶化,或无力划款而对借款合同还款条款作出调整的贷
             款(含展期和借新还旧)。截至 2018 年 12 月 31 日,本公司重组贷款余额为 536,827 千
             元(截至 2017 年 12 月 31 日:343,410 千元)。


       7、   证券投资:
             外部评级机构对本公司持有的证券的评级分布情况:
             7.1、    以公允价值计量且其变动计入当期损益的金融资产:
                                                             合并及本行
                           项目
                                                  2018-12-31                               2017-12-31
               国债                                             -                                          130,314
               政策性银行金融债券                               -                                           49,616
               同业存单                                         -                                          194,987
               未评级                                           -                                           49,934
                           合计                                 -                                          424,851


             7.2、       可供出售金融资产:
                                                                            合并及本行
                             项目
                                                            2018-12-31                     2017-12-31
               AAA-到 AAA+                                             1,217,756                          1,440,910
               AA-到 AA+                                                 368,516                           327,513
               A-1                                                        40,028                            99,885
               未评级                                                  3,577,683                          1,931,992
               基金                                                    6,071,353                          2,121,143
               国债                                                    6,146,574                          6,156,159
               地方政府债                                              2,795,293                           567,720
               政策性银行金融债券                                      4,907,903                          3,076,355
               其他金融债券                                               29,990                            89,782



                                          财务报表附注 第 77 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)


                                                                        合并及本行
                             项目
                                                        2018-12-31                   2017-12-31
               同业存单                                          1,878,501                    1,472,762
               同业理财产品                                                -                      400,000
               银行间市场资金联合项目                                 50,000                      100,251
               股权投资                                              549,968                      549,968
               减:可供出售金融资产减值准
                                                                     194,663                       95,725
               备
                           合计                                 27,438,902                   18,238,715


             7.3、      持有至到期金融资产:
                                                                       合并及本行
                             项目
                                                        2018-12-31                   2017-12-31
               AAA-到 AAA+                                           213,025                      451,259
               AA-到 AA+                                             209,991                      602,965
               A-1                                                    50,000                       49,993
               未评级                                            3,479,925                    3,031,994
               国债                                              6,981,382                    6,044,007
               地方政府债                                        2,618,739                    1,171,552
               政策性银行金融债券                                1,565,659                    1,626,908
               其他金融债券                                          200,000                       50,000
               同业存单                                                    -                       97,717
               减:持有至到期投资减值准备                             98,807                       59,770
                             合计                               15,219,914                   13,066,625



             7.4、      应收款项类投资:
                                                                       合并及本行
                             项目
                                                        2018-12-31                   2017-12-31
               企业债券                                          1,500,000                        970,000
               信托和资管计划收益权                             10,468,136                   15,804,101
               减:应收款项类投资减值准备                            299,240                      307,609
                             合计                               11,668,896                   16,466,492



       8、   抵债资产:
             本公司因债务人违约而取得的抵债资产的信息见附注“五、(十七)其他资产 2、3”。


       9、   金融资产信用风险集中度
             本公司持有的金融资产全部位于中国内地,贷款和垫款地域集中度见附注“五、(八)
             发放贷款和垫款 3”。




                                        财务报表附注 第 78 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



             本公司持有的金融资产主要由贷款(贷款及垫款)和证券投资(以公允价值计量且其
             变动计入当期损益的金融资产、可供出售金融资产、应收款项类投资和持有至到期投
             资)构成。贷款和垫款行业集中度见附注“五、(八)发放贷款和垫款 2”。


(三)   流动性风险
       流动性风险是指无法以合理成本及时获得充足资金,用于偿付到期债务、履行其他支付义务
       和满足正常业务开展的其他资金需求的风险。本公司遵循流动性监管要求,及时履行本公司
       支付义务并满足贷款、交易、投资等业务的需要。
       本公司面临各类日常现金提款的要求,其中包括通知存款、信用拆借、活期存款、到期的定
       期存款、客户贷款提款及担保的付款要求。根据历史经验,相当一部分到期的存款并不会在
       到期日立即提走,而是续留本公司,但同时为确保应对不可预料的资金需求,本公司规定了
       安全的资产、资金存量标准以满足各类提款要求。此外,本公司根据监管要求将一定比例的
       人民币存款及外币存款作为法定存款准备金存放于中央银行。
       本公司针对流动性风险管理建立了流动性管理的分析、监测、预警、信息交流和反馈机制。
       本公司资产负债管理委员会负责全行流动性管理,每年年初根据全行资产负债比例、结构及
       风险情况,确定当年的资产负债比例和资产结构的政策指引。金融市场部根据市场供给状况、
       本公司债券持仓结构、收益率曲线变化情况等进行资金运作和头寸管理;运营管理部实时监
       控资金运用情况,按日监控各类到期头寸、备付金率等日常监测指标;计划财务部按月监控
       各项流动性管理指标,对全行流动性缺口进行计量和分析,在定量分析的基础上拟定投融资
       限额及应对措施,并及时向资产负债管理委员会报告。本公司根据风险管理与控制交易管理
       委员会制定的抵御流动性风险存量标准及市场的变化情况,适时调整本公司资产持有结构。
       本公司通过加大不良贷款的清收力度、严格控制新增不良贷款规模,不断压缩不良贷款总量,
       保证资本净额稳定增长。同时,本公司积极压缩高风险资产,不断优化资产结构,保持资本
       净额与风险资产增长的合理匹配。此外,本公司通过积极参与银行间市场交易、承销债券等
       手段,不断提高本公司在银行间市场中的融资的能力,提升主动负债的能力。




                                        财务报表附注 第 79 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       1、   金融工具的现金流分析
             下表列示了本公司金融资产和金融负债的剩余到期日现金流分布,剩余到期日是指自资产负债表日起至合同规定的到期日。列入各时
             间段内的金融负债金额,是未经折现的合同现金流量;列入各时间段内的金融资产金额,是预期收回的现金流量。
             截至 2018 年 12 月 31 日的非衍生金融资产和金融负债未折现合同现金流分析
                                                                                                           合并
                            项目
                                               逾期       即时偿还(无期限)     1 个月内       1 个月到 3 个月   3 个月至 1 年   1 年至 5 年   5 年以上         总额
               金融资产:
               现金及存放中央银行款项                 -            16,760,047               -                 -               -             -              -    16,760,047
               存放同业款项                           -             1,656,335      110,217                    -               -             -              -     1,766,552
               拆出资金                               -                      -     256,563              302,913           9,978             -              -      569,454
               买入返售金融资产                       -                      -    1,035,950                   -               -             -              -     1,035,950
               发放贷款和垫款                  791,791                  6,109     7,464,069          14,643,471      45,402,981    20,560,639    8,722,247      97,591,307
               债券与权益性投资                       -                      -    6,334,038           1,216,356       8,564,112    21,258,313   11,395,730      48,768,549
               应收款项类投资                         -                      -     890,000              435,351       2,184,260     7,570,000     890,000       11,969,611
               合计(预期到期日)              791,791             18,422,491    16,090,837          16,598,091      56,161,331    49,388,952   21,007,977     178,461,470
               金融负债:
               向中央银行借款                         -                      -        3,074              77,957       2,637,802             -              -     2,718,833
               同业及其他金融机构存放款项             -               559,420      601,593               45,399          40,742             -              -     1,247,154
               拆入资金                               -                      -      68,669                    -           9,977             -              -       78,646
               交易性金融负债                         -                      -              -                 -               -             -              -             -
               卖出回购金融资产款                     -             7,032,844               -           503,675               -             -              -     7,536,519
               吸收存款                               -            46,691,082     8,661,379          14,390,859      20,555,420    28,168,917        2,530     118,470,187
               应付债券                               -                      -    6,846,365           1,343,500      12,140,000     1,199,323    5,102,801      26,631,989
               合计(合同到期日)                     -            54,283,346    16,181,080          16,361,390      35,383,941    29,368,240    5,105,331     156,683,328
               流动性敞口                      791,791             -35,860,855      -90,243             236,701      20,777,390    20,020,712   15,902,646      21,778,142




                                                                     财务报表附注 第 80 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             截至 2017 年 12 月 31 日的非衍生金融资产和金融负债未折现合同现金流分析
                                                                                                           合并
                            项目
                                               逾期       即时偿还(无期限)     1 个月内       1 个月到 3 个月    3 个月至 1 年   1 年至 5 年   5 年以上         总额
               金融资产:
               现金及存放中央银行款项                 -            15,633,366               -                  -               -             -              -    15,633,366
               存放同业款项                           -               645,538       200,999             259,691                -             -              -     1,106,228
               拆出资金                               -                      -      479,266             431,137          286,727             -              -     1,197,130
               买入返售金融资产                       -                      -    1,035,950                    -               -             -              -     1,035,950
               发放贷款和垫款                  683,334                 50,246     6,006,864          12,414,866       38,581,517    19,259,571    6,510,632      83,507,030
               债券与权益性投资                       -                      -    1,896,985           1,330,517        5,748,562    17,917,523   10,480,401      37,373,988
               应收款项类投资                         -                      -      636,614           1,115,679        2,700,146    13,155,793    1,772,057      19,380,289
               合计(预期到期日)              683,334             16,329,150    10,256,678          15,551,890       47,316,952    50,332,887   18,763,090     159,233,981
               金融负债:
               向中央银行借款                         -                      -    1,753,087             220,411          954,078             -              -     2,927,576
               同业及其他金融机构存放款项             -               121,233       120,561             202,861                -             -              -      444,655
               拆入资金                               -                      -              -           101,459           30,754             -              -      132,213
               卖出回购金融资产款                     -                      -    8,113,226                    -               -             -              -     8,113,226
               吸收存款                               -            44,141,124     7,709,534          12,798,180       15,805,796    23,114,920        6,231     103,575,785
               应付债券                               -                      -    2,820,000           4,740,000       11,080,000             -    2,891,500      21,531,500
               合计(合同到期日)                     -            44,262,357    20,516,408          18,062,911       27,870,628    23,114,920    2,897,731     136,724,955
               流动性敞口                      683,334             -27,933,207   -10,259,730          -2,511,021      19,446,324    27,217,967   15,865,359      22,509,026




                                                                     财务报表附注 第 81 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             截至 2018 年 12 月 31 日的非衍生金融资产和金融负债未折现合同现金流分析
                                                                                                           本行
                            项目
                                               逾期       即时偿还(无期限)     1 个月内       1 个月到 3 个月   3 个月至 1 年   1 年至 5 年   5 年以上         总额
               金融资产:
               现金及存放中央银行款项                 -            15,561,848               -                 -               -             -              -    15,561,848
               存放同业款项                           -             1,356,755       35,784            1,041,614       2,646,206             -              -     5,080,359
               拆出资金                               -                      -     256,563              302,913           9,978             -              -      569,454
               买入返售金融资产                       -                      -    1,035,950                   -               -             -              -     1,035,950
               发放贷款和垫款                  664,465                  6,109     6,974,610          13,437,404      37,574,224    14,902,532    7,435,445      80,994,789
               债券与权益性投资                       -                      -    6,334,038           1,216,356       8,564,112    21,258,313   11,395,730      48,768,549
               应收款项类投资                         -                      -     890,000              435,351       2,184,260     7,570,000     890,000       11,969,611
               合计(预期到期日)              664,465             16,924,712    15,526,945          16,433,638      50,978,780    43,730,845   19,721,175     163,980,560
               金融负债:
               向中央银行借款                         -                      -              -                 -       2,313,909             -              -     2,313,909
               同业及其他金融机构存放款项             -             1,249,519      601,593                    -               -             -              -     1,851,112
               拆入资金                               -                      -      68,669                    -           9,977             -              -       78,646
               交易性金融负债                         -                      -              -                 -               -             -              -             -
               卖出回购金融资产款                     -             7,032,844               -           503,675               -             -              -     7,536,519
               吸收存款                               -            43,143,649     7,959,291          12,417,854      17,871,580    26,357,404        2,530     107,752,308
               应付债券                               -                      -    6,846,365           1,343,500      12,140,000     1,199,323    5,102,801      26,631,989
               合计(合同到期日)                     -            51,426,012    15,475,918          14,265,029      32,335,466    27,556,727    5,105,331     146,164,483
               流动性敞口                      664,465             -34,501,300      51,027            2,168,609      18,643,314    16,174,118   14,615,844      17,816,077




                                                                     财务报表附注 第 82 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             截至 2017 年 12 月 31 日的非衍生金融资产和金融负债未折现合同现金流分析
                            项目                                                                          本行
                                                逾期       即时偿还(无期限)    1 个月内       1 个月到 3 个月   3 个月至 1 年   1 年至 5 年   5 年以上          总额
               金融资产:
               现金及存放中央银行款项                  -           14,737,444               -                 -               -             -              -    14,737,444
               存放同业款项                            -              460,205      347,332           2,404,856         736,042              -              -     3,948,435
               拆出资金                                -                     -     479,266             431,137         286,727              -              -     1,197,130
               买入返售金融资产                        -                     -    1,035,950                   -               -             -              -     1,035,950
               发放贷款和垫款                  591,520                 50,246     5,726,513         11,771,063      33,347,417    14,566,378     6,227,638      72,280,775
               债券与权益性投资                        -                     -    1,896,985          1,330,517       5,748,562    17,917,523    10,480,401      37,373,988
               应收款项类投资                          -                     -     636,614            1,115,679      2,700,146    13,155,793     1,772,057      19,380,289
               合计(预期到期日)              591,520             15,247,895    10,122,660         17,053,252      42,818,894    45,639,694    18,480,096     149,954,011
               金融负债:
               向中央银行借款                          -                     -    1,753,087            201,330         760,303              -              -     2,714,720
               同业及其他金融机构存放款项              -              788,813      120,561             202,861                -             -              -     1,112,235
               拆入资金                                -                     -              -          101,459          30,754              -              -      132,213
               卖出回购金融资产款                      -                     -    8,113,226                   -               -             -              -     8,113,226
               吸收存款                                -           41,249,363     7,126,916         11,445,388      13,469,365    22,352,966         6,231      95,650,229
               应付债券                                -                     -    2,820,000          4,740,000      11,080,000              -    2,891,500      21,531,500
               合计(合同到期日)                      -           42,038,176    19,933,790         16,691,038      25,340,422    22,352,966     2,897,731     129,254,123
               流动性敞口                      591,520             -26,790,281   -9,811,130            362,214      17,478,472    23,286,728    15,582,365      20,699,888




                                                                      财务报表附注 第 83 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       2、   资产和负债的到期日结构分析
             截至 2018 年 12 月 31 日的资产、负债的到期日分析
                                                                                             合并
                          项目
                                               逾期       即时偿还        3 个月内       3 个月至 1 年   1 年至 5 年       5 年以上         总额
               资产项目:
               现金及存放中央银行款项                 -     3,228,590      13,531,431                -                 -              -    16,760,021
               存放同业款项                           -     1,404,225         98,328          259,691                  -              -     1,762,244
               贵金属                                 -               -              -               -                 -              -              -
               拆出资金                               -               -      553,079             9,901                 -              -      562,980
               以公允价值计量且其变动
                                                      -               -              -               -                 -              -              -
               计入当期损益的金融资产
               衍生金融资产                           -               -             58               -           268                  -            326
               买入返售金融资产                       -               -      122,562                 -                 -              -      122,562
               应收利息                          15,865               -      793,691          616,768         12,389              245       1,438,958
               发放贷款和垫款                   532,753           6,108    19,401,333       40,988,150     18,773,678        9,024,631     88,726,653
               可供出售金融资产                       -               -     8,065,762        4,731,387      9,062,877        5,578,876     27,438,902
               持有至到期投资                         -               -      757,783         1,015,222      8,877,722        4,569,187     15,219,914
               应收款项类投资                         -               -     1,292,218        2,129,520      7,379,408         867,750      11,668,896
               长期股权投资                           -               -              -               -                 -      266,373        266,373
               投资性房地产                           -               -              -               -                 -              -              -
               固定资产                               -               -              -               -                 -     1,008,060      1,008,060
               在建工程                               -               -              -               -                 -      246,634        246,634
               无形资产                               -               -              -               -                 -      172,504        172,504
               递延所得税资产                         -               -              -               -                 -      971,937        971,937
               其他资产                               -         112,843       39,522            31,842        61,132           92,170        337,509
                        资产合计                548,618     4,751,766      44,655,767       49,782,481     44,167,474       22,798,367    166,704,473



                                                            财务报表附注 第 84 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



                                                                                             合并
                          项目
                                               逾期       即时偿还       3 个月内        3 个月至 1 年   1 年至 5 年       5 年以上         总额
               负债项目:
               向中央银行借款                         -              -        26,000         2,634,570                 -              -     2,660,570
               同业及其他金融机构存放
                                                      -      559,419         525,000          160,000                  -              -     1,244,419
               款项
               拆入资金                               -              -        78,534                 -                 -              -       78,534
               以公允价值计量且其变动
                                                      -              -               -               -                 -              -             -
               计入当期损益的金融负债
               衍生金融负债                           -              -         1,024             4,412           399                  -         5,835
               卖出回购金融资产款                     -              -     7,526,127                 -                 -              -     7,526,127
               吸收存款                               -    47,693,164     21,191,190        19,645,717     24,568,633           2,152     113,100,856
               应付职工薪酬                           -              -       390,956                 -                 -              -      390,956
               应交税费                               -              -       427,252                 -                 -              -      427,252
               应付利息                               -       24,172         684,520          592,734       1,477,563             135       2,779,124
               预计负债                               -              -               -               -                 -              -             -
               应付债券                               -              -     7,979,700        11,863,506                 -     4,225,541     24,068,747
               递延所得税负债                         -              -               -               -                 -      209,739        209,739
               其他负债                               -      657,638                32           5,673        13,041                  -      676,384
                        负债合计                      -    48,934,393     38,830,335        34,906,612     26,059,636        4,437,567    153,168,543
                       流动性净额               548,618   -44,182,627      5,825,432        14,875,869     18,107,838       18,360,800     13,535,930




                                                            财务报表附注 第 85 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             截至 2017 年 12 月 31 日的资产、负债的到期日分析
                                                                                             合并
                          项目
                                               逾期       即时偿还        3 个月内       3 个月至 1 年   1 年至 5 年       5 年以上         总额
               资产项目:
               现金及存放中央银行款项                 -     4,185,815      11,447,551                -                 -              -    15,633,366
               存放同业款项                           -         644,956      200,000          259,655                  -              -     1,104,611
               贵金属                                 -               -              -               -                 -              -             -
               拆出资金                               -               -      903,420          280,971                  -              -     1,184,391
               以公允价值计量且其变动
                                                      -         424,851              -               -                 -              -      424,851
               计入当期损益的金融资产
               衍生金融资产                           -               -              -               -                 -              -             -
               买入返售金融资产                       -               -     1,032,647                -                 -              -     1,032,647
               应收利息                          11,366             23       639,331          422,909         16,837               85       1,090,551
               发放贷款和垫款                   277,474               -    16,217,628       34,758,535     16,391,348        7,273,886     74,918,871
               可供出售金融资产                       -               -     2,410,686        1,942,357      8,175,631        5,710,041     18,238,715
               持有至到期投资                         -               -      473,881         2,543,439      7,191,109        2,858,196     13,066,625
               应收款项类投资                         -               -     1,453,292        1,483,455     11,951,018        1,578,727     16,466,492
               长期股权投资                           -               -              -               -                 -      230,373        230,373
               投资性房地产                           -               -              -               -                 -              -             -
               固定资产                               -               -              -               -                 -     1,075,245      1,075,245
               在建工程                               -               -              -               -                 -      255,675        255,675
               无形资产                               -               -              -               -                 -      178,300        178,300
               递延所得税资产                         -               -              -               -          7,894         721,732        729,626
               其他资产                               -          40,787       29,312            40,833        68,726           14,686        194,344
                        资产合计                288,840     5,296,432      34,807,748       41,732,154     43,802,563       19,896,946    145,824,683




                                                            财务报表附注 第 86 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



                                                                                            合并
                          项目
                                               逾期       即时偿还       3 个月内       3 个月至 1 年   1 年至 5 年       5 年以上         总额
               负债项目:
               向中央银行借款                         -              -     1,968,000         942,000                  -              -     2,910,000
               同业及其他金融机构存放
                                                      -      121,234         320,000                -                 -              -      441,234
               款项
               拆入资金                               -              -       100,000          30,000                  -              -      130,000
               以公允价值计量且其变动
                                                      -              -              -               -                 -              -             -
               计入当期损益的金融负债
               衍生金融负债                           -              -              -               -                 -              -             -
               卖出回购金融资产款                     -              -     8,106,200                -                 -              -     8,106,200
               吸收存款                               -    44,135,887     19,773,774       15,072,533     20,017,486           5,287      99,004,967
               应付职工薪酬                           -              -       292,643                -                 -              -      292,643
               应交税费                               -              -       289,696                -                 -              -      289,696
               应付利息                               -       13,481         732,923         504,726       1,208,316                 1     2,459,447
               预计负债                               -              -              -               -                 -              -             -
               应付债券                               -              -     7,516,023       10,847,388                 -     1,993,262     20,356,673
               递延所得税负债                         -              -              -               -                 -       77,956         77,956
               其他负债                               -      603,183           2,548          21,831         19,618                  -      647,180
                        负债合计                      -    44,873,785     39,101,807       27,418,478     21,245,420        2,076,506    134,715,996
                       流动性净额               288,840   -39,577,353      -4,294,059      14,313,676     22,557,143       17,820,440     11,108,687




                                                            财务报表附注 第 87 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             截至 2018 年 12 月 31 日的资产、负债的到期日分析
                                                                                             本行
                          项目
                                               逾期       即时偿还       3 个月内        3 个月至 1 年   1 年至 5 年       5 年以上         总额
               资产项目:
               现金及存放中央银行款项                 -     2,880,219     12,681,629                 -                 -              -    15,561,848
               存放同业款项                           -     1,097,064      1,056,000         2,819,691                 -              -     4,972,755
               贵金属                                 -              -               -               -                 -              -              -
               拆出资金                               -              -       553,079             9,901                 -              -      562,980
               以公允价值计量且其变动
                                                      -              -               -               -                 -              -              -
               计入当期损益的金融资产
               衍生金融资产                           -              -              58               -           268                  -            326
               买入返售金融资产                       -              -       122,562                 -                 -              -      122,562
               应收利息                          11,548              -       766,795          640,594           3,691                 -     1,422,628
               发放贷款和垫款                   369,123          6,108    17,915,117        34,316,401     14,241,718        8,303,979     75,152,446
               可供出售金融资产                       -              -     8,065,762         4,731,387      9,062,877        5,578,876     27,438,902
               持有至到期投资                         -              -       757,783         1,015,222      8,877,722        4,569,187     15,219,914
               应收款项类投资                         -              -     1,292,218         2,129,520      7,379,408         867,750      11,668,896
               长期股权投资                           -              -               -               -                 -      991,979        991,979
               投资性房地产                           -              -               -               -                 -              -              -
               固定资产                               -              -               -               -                 -      773,783        773,783
               在建工程                               -              -               -               -                 -      239,044        239,044
               无形资产                               -              -               -               -                 -      159,065        159,065
               递延所得税资产                         -              -               -               -                 -      887,642        887,642
               其他资产                               -         56,303        28,737           18,486         30,001           70,504        204,031
                        资产合计                380,671     4,039,694     43,239,740        45,681,202     39,595,685       22,441,809    155,378,801




                                                            财务报表附注 第 88 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



                                                                                                   本行
                                 项目
                                               逾期       即时偿还       3 个月内       3 个月至 1 年     1 年至 5 年       5 年以上         总额
               负债项目:
               向中央银行借款                         -              -              -       2,250,000                   -              -     2,250,000
               同业及其他金融机构存放
                                                      -     1,249,520        600,000                -                   -              -     1,849,520
               款项
               拆入资金                               -              -        78,534                -                   -              -       78,534
               以公允价值计量且其变动
                                                      -              -              -               -                   -              -             -
               计入当期损益的金融负债
               衍生金融负债                           -              -         1,024            4,412             399                  -         5,835
               卖出回购金融资产款                     -              -     7,526,127                -                   -              -     7,526,127
               吸收存款                               -    44,145,876     18,576,465       17,041,014       23,017,507           2,140     102,783,003
               应付职工薪酬                           -              -       299,725                -                   -              -      299,725
               应交税费                               -              -       377,349                -                   -              -      377,349
               应付利息                               -       22,915         634,569         555,453         1,415,289                 -     2,628,226
               预计负债                               -              -              -               -                   -              -             -
               应付债券                               -              -     7,979,700       11,863,506                   -     4,225,541     24,068,747
               递延所得税负债                         -              -              -               -                   -      209,739        209,739
               其他负债                               -      653,506                -               -            9,149                 -      662,655
                        负债合计                      -    46,071,817     36,073,493       31,714,385       24,442,345        4,437,420    142,739,460
                       流动性净额               380,671   -42,032,123      7,166,247       13,966,817       15,153,340       18,004,389     12,639,341




                                                            财务报表附注 第 89 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

             截至 2017 年 12 月 31 日的资产、负债的到期日分析
                                                                                             本行
                          项目
                                               逾期       即时偿还        3 个月内       3 个月至 1 年   1 年至 5 年       5 年以上         总额
               资产项目:
               现金及存放中央银行款项                 -     3,913,882      10,823,562                -                 -              -    14,737,444
               存放同业款项                           -         460,205     2,463,000         979,691                  -              -     3,902,896
               贵金属                                 -               -              -               -                 -              -             -
               拆出资金                               -               -      903,420          280,971                  -              -     1,184,391
               以公允价值计量且其变动
                                                      -         424,851              -               -                 -              -      424,851
               计入当期损益的金融资产
               衍生金融资产                           -               -              -               -                 -              -             -
               买入返售金融资产                       -               -     1,032,647                -                 -              -     1,032,647
               应收利息                           8,899               -      619,891          423,592          11,119                 -     1,063,501
               发放贷款和垫款                   212,283               -    15,355,319       29,785,802     12,287,063        6,954,090     64,594,557
               可供出售金融资产                       -               -     2,410,686        1,942,357      8,175,631        5,710,041     18,238,715
               持有至到期投资                         -               -      473,881         2,543,439      7,191,109        2,858,196     13,066,625
               应收款项类投资                         -               -     1,453,292        1,483,455     11,951,018        1,578,727     16,466,492
               长期股权投资                           -               -              -               -                 -      922,792        922,792
               投资性房地产                           -               -              -               -                 -              -             -
               固定资产                               -               -              -               -                 -      870,390        870,390
               在建工程                               -               -              -               -                 -      216,636        216,636
               无形资产                               -               -              -               -                 -      165,882        165,882
               递延所得税资产                         -               -              -               -                 -      662,692        662,692
               其他资产                               -           2,772       27,700            33,130        28,561                  -       92,163
                        资产合计                221,182     4,801,710      35,563,398       37,472,437     39,644,501       19,939,446    137,642,674




                                                            财务报表附注 第 90 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



                                                                                                   本行
                                 项目
                                               逾期       即时偿还       3 个月内       3 个月至 1 年     1 年至 5 年       5 年以上        总额
               负债项目:
               向中央银行借款                         -              -     1,950,000         750,000                    -              -     2,700,000
               同业及其他金融机构存放
                                                      -      788,813         320,000                -                   -              -     1,108,813
               款项
               拆入资金                               -              -       100,000           30,000                   -              -      130,000
               以公允价值计量且其变动
                                                      -              -              -               -                   -              -             -
               计入当期损益的金融负债
               衍生金融负债                           -              -              -               -                   -              -             -
               卖出回购金融资产款                     -              -     8,106,200                -                   -              -     8,106,200
               吸收存款                               -    41,244,126     17,872,056       12,824,177       19,370,653           5,274     91,316,286
               应付职工薪酬                           -              -       226,773                -                   -              -      226,773
               应交税费                               -              -       245,816                -                   -              -      245,816
               应付利息                               -        12,711        693,003         475,305         1,182,042                 1     2,363,062
               预计负债                               -              -              -               -                   -              -             -
               应付债券                               -              -     7,516,023       10,847,388                   -     1,993,262    20,356,673
               递延所得税负债                         -              -              -               -                   -       77,956         77,956
               其他负债                               -      583,566           2,548           17,950          18,868                  -      622,932
                        负债合计                      -    42,629,216     37,032,419       24,944,820       20,571,563        2,076,493    127,254,511
                       流动性净额               221,182   -37,827,506      -1,469,021      12,527,617       19,072,938       17,862,953    10,388,163




                                                            财务报表附注 第 91 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



       3、   表外承诺事项的流动性
             下表列示了本公司表外承诺的剩余到期日现金流分布。剩余到期日是指自资产负债表
             日起至合同规定的到期日。列入各时间段内的表外承诺以名义金额列示。
             截至 2018 年 12 月 31 日
                                                                     合并
                      项目              一年以内          一至五年            五年以上       合计
               开出信用证                      433,291                -                  -     433,291
               开出保函                         61,047                -                  -      61,047
               银行承兑汇票              10,872,297                   -                  -   10,872,297
               未使用信用卡额度           4,156,533                   -                  -    4,156,533
               经营租赁承诺                     41,470          131,807           57,291       230,568
               资本性支出承诺                   94,708                -                  -      94,708
                      合计               15,659,346             131,807           57,291     15,848,444



             截至 2017 年 12 月 31 日
                                                                     合并
                      项目              一年以内          一至五年            五年以上       合计
               开出信用证                      112,488                -                  -     112,488
               开出保函                         83,226                -                  -      83,226
               银行承兑汇票               8,659,217                   -                  -    8,659,217
               未使用信用卡额度           5,378,415                   -                  -    5,378,415
               经营租赁承诺                     45,102          107,675           68,093       220,870
               资本性支出承诺                  100,004                -                  -     100,004
                      合计               14,378,452             107,675           68,093     14,554,220



             截至 2018 年 12 月 31 日
                                                                     本行
                      项目              一年以内          一至五年            五年以上       合计
               开出信用证                       433,291                   -              -     433,291
               开出保函                          61,047                   -              -      61,047
               银行承兑汇票               10,872,297                      -              -   10,872,297
               未使用信用卡额度            4,156,533                      -              -    4,156,533
               经营租赁承诺                      26,574          79,247            31,021      136,842
               资本性支出承诺                    85,874                   -              -      85,874
                      合计                15,635,616             79,247            31,021    15,745,884




                                        财务报表附注 第 92 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



             截至 2017 年 12 月 31 日
                                                                    本行
                      项目              一年以内         一至五年          五年以上       合计
               开出信用证                      112,488               -                -     112,488
               开出保函                        83,226                -                -      83,226
               银行承兑汇票               8,659,217                  -                -    8,659,217
               未使用信用卡额度           5,378,415                  -                -    5,378,415
               经营租赁承诺                    34,049           61,903         32,103       128,055
               资本性支出承诺                  89,328                -                -      89,328
                      合计               14,356,723             61,903         32,103     14,450,729



(四)   市场风险
       市场风险是指因市场价格(利率、汇率等)的不利变动而使银行的表内和表外业务发生损失
       的风险。本公司承受的市场风险主要来自于本公司的资产负债的重定价期限不匹配,各外币
       的头寸敞口以及本公司投资及交易头寸的市值变化。随着利率市场化及政府对汇率管制的放
       松,市场风险管理对本公司越来越重要。本公司市场风险管理的目标是通过将市场风险控制
       在本公司可以承受的合理范围内,实现经风险调整的收益率的最大化。
       本公司风险管理委员会负责市场风险日常管理工作,根据董事会批准的市场风险管理战略,
       政策和程序,通过审议和评估,确定本公司市场风险管理的重大事项,向董事会或风险管理
       与关联交易控制委员会报告。风险管理部作为市场风险归口管理部门,负责识别、监控本公
       司整体市场风险指标执行情况,并向高管层汇报。本公司资产负债管理委员会负责审议银行
       账户利率风险管理状况,评估风险水平。计划财务部作为银行账户利率风险归口管理部门,
       负责识别、计量、监测银行账户利率风险。金融市场部根据管理政策及风险限额,通过资金
       交易等市场操作调整风险敞口、缺口或久期。
       本公司目前建立了包括交易限额、止损限额以及风险限额在内的限额结构体系以实施对市场
       风险的识别、监测和控制。本公司通过调整资产和负债的期限、设定市场风险限额等手段来
       管理利率风险,通过优化外汇资产与负债的结构组合,规避汇率风险。采用缺口分析、久期
       分析及利率风险敏感度分析等办法来监控管理资产、负债组合的整体利率风险,同时引入债
       券组合收益型、市值评估、久期等系列风险指标对债券业务风险进行评估。


       1、   货币风险
             货币风险是指由于汇率的不利变动而导致银行业务发生损失的风险。
             本公司主要经营活动是人民币业务,此外有少量美元、港币和其他外币业务。
             本公司面临的汇率风险主要来自非人民币计价的贷款、存款等资产和负债。为管理本
             公司的汇率风险,本公司通过以下几个方面来防范货币汇率风险:


                                        财务报表附注 第 93 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



             (1)制定了《人民币外汇即期交易业务管理办法》及《人民币外汇即期交易业务操作
             规程》,交易员需严格按照管理办理和操作规程的规定办理外汇交易业务。
             (2)监控设置外汇敞口限额并对交易对手实行授信额度管理。
             (3)通过止盈止损点位设置及主要外币币种头寸额度控制来防范市场风险及汇率风险。
             (4)对外汇货币敞口设定隔夜及日间限额监控。
             下表汇总了本公司各金融资产和金融负债的外币汇率风险敞口分布,各原币资产、负
             债和表外信用承诺的账面价值已折合为人民币金额:




                                        财务报表附注 第 94 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)

       截至 2018 年 12 月 31 日资产、负债按币种分析
                                                                                            合并
                    项目                                       美元              港币                欧元             其他币种
                                           人民币                                                                                    合计
                                                             折合人民币        折合人民币          折合人民币       折合人民币
         资产项目:
         现金及存放中央银行款项                16,706,794           50,965                935               683              644      16,760,021
         存放同业款项                            1,075,856         646,871               3,973           25,586            9,958       1,762,244
         贵金属                                          -                -                  -                  -                -             -
         拆出资金                                  13,924          549,056                   -                  -                -      562,980
         以公允价值计量且其变动
                                                         -                -                  -                  -                -             -
         计入当期损益的金融资产
         衍生金融资产                                 326                 -                  -                  -                -          326
         买入返售金融资产                         122,562                 -                  -                  -                -      122,562
         应收利息                                1,432,972           5,984                   -                  2                -     1,438,958
         发放贷款和垫款                        88,430,805          295,421                   -              427                  -    88,726,653
         可供出售金融资产                      27,438,902                 -                  -                  -                -    27,438,902
         持有至到期投资                        15,219,914                 -                  -                  -                -    15,219,914
         应收款项类投资                         11,668,896                -                  -                  -                -    11,668,896
         长期股权投资                             266,373                 -                  -                  -                -      266,373
         投资性房地产                                    -                -                  -                  -                -             -
         固定资产                                1,008,060                -                  -                  -                -     1,008,060
         在建工程                                 246,634                 -                  -                  -                -      246,634
         无形资产                                 172,504                 -                  -                  -                -      172,504
         递延所得税资产                           971,937                 -                  -                  -                -      971,937
         其他资产                                 337,509                 -                  -                  -                -      337,509
                  资产合计                     165,113,968       1,548,297               4,908           26,698           10,602     166,704,473




                                                                 财务报表附注 第 95 页
江苏常熟农村商业银行股份有限公司财务报表附注
2018 年度
(除特别注明外,货币单位以人民币千元列示)



                                                                                            合并
                    项目                                       美元              港币                欧元             其他币种
                                           人民币                                                                                    合计
                                                             折合人民币        折合人民币          折合人民币       折合人民币
         负债项目:
         向中央银行借款                          2,660,570                -                  -                  -                -     2,660,570
         同业及其他金融机构存放
                                                  767,813          476,606                   -                  -                -     1,244,419
         款项
         拆入资金                                  78,534                 -                  -                  -                -       78,534
         以公允价值计量且其变动
                                                         -                -                  -                  -                -              -
         计入当期损益的金融负债
         衍生金融负债                                5,835                -                  -                  -                -          5,835
         卖出回购金融资产款                      7,526,127                -    &n