每股盈餘0.15元
The worldwide market has felt the impact of the pandemic and the Russia-Ukraine war.
（理財周刊授權節錄）受到疫情影響及俄烏戰爭造成全球市場受到衝擊，
impact(n.)(立即)影響;衝擊
Taishin Financial Holdings (2887) held an online meeting for legal persons today (May 4), in which they revealed their performance for the first quarter of 2022.
台新金控（2887）今(4)日舉行線上法人說明會，會中公布今（2022）年第一季營運成果，
legal persons 法人reveal(v.)公布=show=present
Their subsidiaries Taishin Bank, Taishin Life, Taishin Securities etc. gave a steady performance in the first quarter, posting a net income after taxes (NIAT) of NT$2.1 billion, an earnings per share (EPS) of NT$0.15, and a return on equity of 4.33% at NT$13.89 per share.
台新金控旗下銀行、人壽、證券等各子公司於第一季營運表現仍穩健，第一季稅後淨利21億元，每股盈餘（EPS）為0.15元，年化股東權益報酬率4.33％，每股淨值為13.89元，
subsidiary(n.)子公司;附屬公司parent company母公司net income after taxes稅後淨利earnings(n.)薪水;工資; (公司)利潤return on equity股東權益報酬率equity(n.)(公司的)股本、股票值、股票
Meanwhile, NIAT dropped by 52.1% year-over-year (YoY) due to changes in accounting recognition of Chang Hwa Commercial Bank (CHB) and other factors.
唯因改變彰銀會計認列等因素，第一季稅後盈餘較去年同期減少52.1％。
year-over-year 和去年同期相比accounting recognition會計認列
Taishin Financial Holdings’ general manager, Welch Lin, mentioned that the company’s NIAT dropped by 52.1% YoY in Q1 due to changes in the accounted value of their equity in Chang Hwa Commercial Bank and rising dividend yields affecting the valuation of contingent consideration for their deal to acquire Prudential Life Insurance Co.
台新金控總經理林維俊提到，台新金控今（2022）年第一季因為認列彰化銀行的投資收益在會計處理的異動，以及取得保德信人壽交易合約中的或有價金評價受殖利率上升影響，以致第一季稅後淨利年成長減少52.1％。
dividend(n.)紅利、股息dividend yields殖利率the valuation of contingent consideration或有價金、或有對價評價acquire(v.)收購
Their capital structure and credit assets were sound: Taishin Financial Holdings and Taishin Bank had a capital adequacy ratio (CAR) of 118.9% and 14.5% respectively; Taishin Bank’s non-performing loans (NPL) ratio and an NPL coverage ratio of 0.13% and 989% respectively.
在資本結構與授信資產品質方面，台新金控與台新銀行第一季的資本適足率分別為118.9％及14.5％，資本結構持續穩健；台新銀行逾放比及覆蓋率分別為0.13％及989％，授信資產品質維持良好。
capital structure資本結構credit assets授信資產liabilities負債sound(adj.)健全的;健康的=healthycapital adequacy ratio資本適足率respectively(adv.)分別地;各自地non-performing loans 逾期放款;不良債權ratio(n.)比例、比率non-performing loans (NPL) ratio逾期放款比率NPL coverage ratio逾期放款覆蓋率
For subsidiary Taishin Bank’s banking and lending businesses, the whole company benefited from steady growth in its lending business.
在子公司台新銀行的存、放款業務表現方面，受惠企業放款穩健成長，
benefit from 受益於
The total amount loaned out has risen YoY by 8.1%, breaking down to 15.5% for foreign currency and 6.4% for New Taiwan dollars. Total amount deposited also grew by 6.7%.
全行總放款餘額年成長達8.1％，外幣放款年成長15.5％，臺幣放款有6.4％的年成長，總存款餘額亦有6.7％成長。
foreign currency外幣deposit(n.)押金(v.)存款
For its credit card business, card payments and transaction fees grew by 5.2% and 4.1% respectively, while the number of cards in use has surpassed 4.1 million, and that of designated stores has reached 160,000, placing it safely at the top of this market.
而在信用卡相關業務方面，簽帳金額及毛手續費收入年成長分別達5.2％、4.1％，有效卡數也持續成長已逾410萬張，而特店家數逾16萬家持續穩居市場前列。
transaction fees交易費;手續費surpass(v.)超過;優於;勝過designated stores指定合作店家designate(v.)指定;劃定