NGAN HANG TMCP DONG A130 Phan Ddng Luu, QuQn Ph[ Nhuan, TPHCM

MAu s6: BO2a|TCTD-HN

(Ban hdrnh theo QD s61612007IQD-NHNN

ngity 18104t2007 c0a Th6ng d6c NHNN)

BANG CAITI DOI KE TOAN HCYP NHATQuf 1 Ndm 2014

Don vitinh: d6ng VN

STT Chi ti€u S0 cuOi quV S0 d6u ndm

9KA3AN HANG

IUONG MA

cdpHAHl6Nc A!z

A Tdi sdn 79.475.398.043.744 74.919.700.436.094

Ti6n mdt, vdnq bac, cl6 quV 5.096.076.467.084 4.357.935.431.327

il Ti6n q0itai NHNN 1.830.115.859.684 2.436.220.364.718

lil Ti6n, vdnq q&i tai cic TCTD kh5c vd cho vav c6c TGTD kh6c 6.382.133.890.889 2_999.067.204.748

1 -, I

Ti6n. vdno ouitai c6c TCTD khdc 550.902.940.889 599.067.204.748

2 Cho vav ciic TCTD khiic 5.874.540.000.000 2.400.000.000.000

Du phonq rOi ro cho vav c6c TCTD khiic (43.309.050.000)

IV Ch&nq kho6n kinh doanh 1.288.811.724.543 207.503.270.0521 Ch0no kho6n kinh doanh I .302.909.694.21 3 228.820.354.9862 Du phonq qidm qi5 chunq khoiin kinh doanh (4.097.969.670 (21 .317 .084.934\

V Ciic c6nq cu tdri chinh phSisinh vd c6c tdisdn tdi chinh kh6c 4.188.600.000VI Cho vav kh6ch hanq 51.940.669.985.497 52.1s3.114.632.882

1 Cho vav kh6ch hdnq 52.867 .517 .435.761 53.048.984.047 .793

2 Du phonq rCri ro cho vav kh5ch hdnq (927 .247 .450.264 (895.869.414.91 1

vil DAu tu ch&no kh6an 4.934.015.441.297 5.442.132.309.7001 Chuno khoan dAu tu s5n sdno d6 b5n 4.934.015.441 .297 5.442j32.309"7002 Chrlnq kh6an dAu tu qi0 den nqdv d5o han

Du phono oidm oi5 chuno khoan dAu tuvilt G6p viin. dAu tu ddi han 252.159.073.456 305.701.205.U

1 DAu tu vdo conq tv con/cr:l

z Von qop lien doanhutt.l T

DAu tu vdo c6no tv li6n k6t *4 D6u tu dai han kh6c 333.268.545.168 333.268.54s,968t Dir phong gidm gid dAu tu ddri han (81 .109 .471 .712\ (27.567.3391!

IX Tdi s6n cri Oinn 1.584.900.155.214 1.615.080.996.48*} TP.

1 Tdi sdn c6 dinn huu hinh 896.037.039.1 89 928.766.682.664

a \quv6n oi6 TSCD 1.647 .694.379.302 1 .651 .180.997.050

b Hao mon TSCD 051.657 .340.113) (722.414.314.386)

2 Tai sdn c6 dinrr thu6 tdi chlnh

a Nouven oi6 TSCD

b Hao mon TSCD

J Tdi sdn c6 einn vo hinh 688.863.116.025 686.314.313.821

a Nouv6n oid TSCD 774.229.295.419 767.716.869.419

b Hao mon TSCD (85.366.1 79.394) (81 .402.555.598)

X Bdt d6nq sdn ddu tw1 Nquv6n qi6 BDSDT

2 Hao mon BDSDTXI Tdi sdn C6 kh6c 6.162.326.846.080 5.402.945.020.326

1 C6c khdan ph6i thu 977.716.909.769 835.1 67.1 85.378

2 C6c kh6an lai, phi phdithu 4.689.708.949.079 4.062.139.405.935aJ Tdi sdn thue TNDN hodn lai 2.124.477 2.124.477

4 Tdi sdn Co khac 499.474.582.755 510.212.024.536t C6c kh6an dtr phonq r0i ro cho c5c tdi s6n Co nOi bdng khac u.575.720.000\ (4.575.720.000)

B No phdl trd vd v6n chi s& hiyu 79.475.398.043.744 74.919.700.436.094

o\V

I C6c khdan no Chinh phrl vdr NHNNlt Ti6n q&i vd vav cac TGTD kh6c 1.446.724.736.280 1.476.492.026.8341 Ti6n q&i cia c5c TCTD kh5c 1.446.724.736.280 1 .203.024.026.834

2 Vav c6c TCTD kh6c 273.468.000.000

ilt Ti6n qiri cOa khdch hdnq 68.056.840.644.089 65.086.784.076.395

IVCdc c6ng cr; tdi chinh ph6i sinh vd cic kh6an nq tdi chinhkh6c

V VOn tdi tro, tiy th6c tldu tu, cho vay TCTD chiu r0i ro 836.359.708.057 819.683.938.057

VI PhSt hdnh qidv to c6 qi6 26.467.984.594 37.s69.738.947

vil Cdc khdan no kh6c 3.138.026.465.682 1 .614.1 73.808.366

1 C6c khdan l5i, phi phdl trd 973.634.318.749 1.044.563.519.071

2 fhue TNDN hoan lai phdl trd 300.388.989 300.388.9892 Cdrc khdan ohdi trd vd c6no ncv khSc 2.121.871.307.838 533.307.646.683

4Du phong r0i ro khirc (Dr,i phong cho cong nq ti6m 5n va camk6t nqoai bdno) 42.220.450.106 36.002.253.623

vilt Von vd c6c quV 5.970.978.505.042 5.884.996.847.495

1 V6n c0a TCTD 5.000.000.000.000 5.000.000.000.00c

a V6n di6u 16 5.000.000.000.000 5.000.000.000.000

b r/6n d6u tu XDCB

c Thdnq du v6n c6 ohAn

d C6 phieu quV

A ^tuo pnreu uu dar

V6n kh6c

2 QuV cOa c6c TCTD 595.727 .101.775 593.268.362.961

J Chdnh l6ch tV oia h6i doai 1 .103.206.1 01

4 Chenh l6ch d5nh qi6 lai tdi sdnq Loi nhudn chua phdn on6il t-5 tuv fe 37 4.148.197.166 291.728.484.534

TONG No PHAI TRA VA VoN cHO So HOU 79.475.398.043.7 44 74.919.700.436.094

NGOAI BANG CAN DOI KE TOAN 7.267.s62.018.792 6.320.265.967.664

Nqhia vu no tidim 5n 5.130.942.107.872 4.283.599.726.868

1 Bdo lSnh Vav v6n 1 800.000.000 3.800.000.000

I Cam k6t tronq nqhi6p vu L/C 3.728.856.298.668 3.1 34.887.562.860

Bdo lSnh kh5c 1 .400.285.809 .204 1 .144.912.164.008

il Cic cam k6t dua ra

I Cam ket tdi tro cho khiich hdnq

2 Cam ket khiic

Ldp bdng XC toan tru&ng., t-t t IL,/IMv -/',/"'/'

VO THI KIM ANH

(tJI TH

*\,19\ r

fuoAt{ HANG

THudNG.!cdPHA

NGUYEN THIYEN HLTONG

NGAN HANG TMCP OOruC n vau s6. BO3a/TCTD.HN130 Phan Ddng Luu, Qu6n Phu Nhudn, TPHCM (Ban hdnh theo QD so |6I2OO7IQD-NHNN

ngdy 1810412007 cua Th6ng d6c NHNN)

BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHATQuli 1 Ndm 2014

Dcvn vitinh VNSoTT Chi tieu

ouV t LUV KE rtr gAu NAM DEN CuOI OUY

Ndm nav Ndm truoc Nim nav Ndm trucvc

1

Thu nhap ldi va cac khodn thunhdp tuonq tu 1 .490.310.929.809 1.739.288.643.182 1.490.310.929.809 1 .739.288.643.182

2Chi phi ldi va cdc khodn chi phftwong ttr 1 .086.002.633.518 1.101.275.106.707 1 .086.002.633.518 1 101.275.106.707

Thu nh6p lai thuAn 404.308.296.291 638.013.536.475 404.308.296.291 638.0'1 3.536.475Thu nhap tu hoat dong dich vu 158.870.472.250 138.289.460.609 158.870.472.250 '1 38.289.460.609

4 Chi philai hoat dOng dich vu 44,048.263.354 48.183.654.632 44.048.263.354 48.183.654.632

lt Lai 16 tlr hoat dOnq dich vu 114.822.208.896 90. 1 05. 805 977 114.822.208.896 90.105.805.977

illLai/ l0 thuan tu hoat dOng kinhdoanh nqoai h6i 17.993.114.215 11 .812.189.619 17.993.114.215 11 .812.189.619

IVLai/ l0 thuAn tu mua b6n chungkho6n kinh doanh 21.200.223.127 (1.466.479.663 21.200.223.127 1.466.479.663)Lai/ 16 thuin tu mua b6n chungkho6n diu tu (6.003.978.000) (6.003.978.000)

4 Thu nhdp tu hoat d)nq khac 6.038.840.434 1.780.136.254 6.038.840.434 1.780.136.254

6 Chi phi hoat dOnq khdc 1.665.773.100 185.463.634 1 .665.773.100 185.463.634

VI Leiil6 thuan tu hoAt donq khac 4.373.067.334 1.594.672.620 4.373.067.334 1 594 672.620

vilrnu nnap rlr gop von, mua coohAn 1.654.956.400 1.901.028.754 1.654.956.400 1.901.028.754

vilt Chi phi hoat dOnq 366.740.403.145 339.960.061.288 366.740.403.145 339.960"061.288

IX

Loi nhudn thuAn tu hoat ddngkinh doanh truoc chi phid!rphong r0i ro tirJr duno 191.607.485.118 402.000.692.494 19'1 .607.485.1 18 402.000.692.494

X Chi phi dqr phong r0i ro tin dunq 80.905.281.836 124.749.117.658 80.905.281.836 124.749.117.658

XI T6ng loi nhuin trw6c thu6 110.702.203.282 277.251.574.836 110.702.203.282 277 .251.574.836

7 Chi phithuO TNDN hi€n hanh 23.020.733.418 70.619.470.990 23.020.733.418 70.619.470.990

I Chi phithu| TNDN hodn tai

xil Chi phithue TNDN 23.020.733.418 70.619.470.990 23.020.733.418 70.619.470.990

xilt Loi nhuin sau thu6 87.681.469.864 206.632.103.846 87.681 .469.864 206.632.103.846

XIV Loi ich cua c6 dOno thi6u s6

XV Lai ccy bdn tr6n c6 phi6u

Lip bdng

wKri toan trwong

A

tu;V

4E1*rO

\

6s9Y<:-e\),-\gay22ttq)/NGAN HANG \1/ rnuqr.ro.r,a$4

s8ffiM

Nn

04 ndm 2014

=<iw grri;Ve"NGUYEN THI YEN HUONG VO THI KIM ANH

NGAN HANG TMCP DONG A130 Phan Ddng Luu -Q.PN-TPHCM

MAu s6: BO4a|TCTD-HN

Ban hdnh theo QD s6 tolzoozlQo-NHNN

ngdy 18tO4l2O07cria Th6ng d6c NHNN

BAO CAO LUU CHUYEN TIEN TE HOP NHAT(THEO PHL/ONG PHAP TRL/C TtEP)

Quf 1 Ndm 2014Don vi tinh :

L0v kO tu d6u ndm d6n cu6i qfv nd

Luu ti6n tir hoat kinh doanh

nhdp l5i vdr c6c kh6an thu nh6p tuong tu nh6n dusc 996.470.813.212862.741.386.665

hi phi ldi vd c5c chi phi tuong tu dd trd (1 .1 56.931 .833.840) (952.592.358.213)

nhap tu hgat d6ng dich vu nh6n duoc 114.822.208.896 90.105.805.977henh lech sO tien thuc thu i thuc chi tu

te, Vdng, C khoan ) 25.970.244.078 1 '1 .069.819.233

Thu nhdp khdc (1.609.276.374) (162.201.816)u(r[ri 1.749.238.0725.974.407.345

Tien chitrd cho nhdn vi6n va hoat dOng qudn lf c6ng vu .635.813.72 282.256.592.208)

Thu6 thu nhAp doanh nghi6p dd n6p 1.610.672 (121 .391 .449.236)

Luu chuy6n thudn tr) hoat d6ng kinh doanh tru6c nh0ngtl6ive tdisdn hoat (257.006.924.9791

Nhtrns thay ct6i vd tai san(Tang)/ Gidm cdc khodn ti6n, vdng grli vd cho vay t6 chfctin dung kh6c

130.436.685.193 519.192.217.362

649.91 5.168.595 (204.180.581.789)

(Tdng)/ Gidm c6c khodn v€ KD chunq khoan (565.972"47O.824) (56.386.961.328(Tang)/ Gidm c6c c6ng cu TC phdt sinh vir c6c tai sdn TCkh6c (4.1 88.600.000)

(Tang)/ Gidm ciic khodn cho vay kh6ch hdng '181 .066.6'12.032 1.083.039.358.

Gidm ngu6n dqr phong Oe Oir Odp t6n thAt c6c khodn (175.424.6.003.978.000

(Tdng)/ Gidm khdc v6 tdi sdn hoat dong (136.388.002.61 0)

thay tt6ivd c6ng no hoat d

Tang/ (Gidm) cdc khodn no chinh ph0 vdr NHNN

Tang/ (Gidm) c6c khodn tien grli va vay c6c TCTD 9.767.290.554 1 .729.823.496.432)

Tang/ (Gidm) TG cia kh6ch hdng (bao gom cd KBNN) 2.970.056.567 .694 2 726.342.067 .638ang/ (Gidm) phat hrinh GTCG (ngoaitru GTCG tinh vao

hoat dOng tdri chinh .866.23'1.343(1 1.101 .754.353)Tang/ (Gidm) von taitro uy th6c dAu tu,cho vay md TCTD

16 675.770.000 20.640.395.500Tang/ (Gidm) cdc cOng cu TC ph6i sinh & c5c k

Tang/ (Gidm) kh6c vO c6ng no hoat ddng 209.594.615.2901 .51 9.025.396.052

6\442J8

Au ttAHccM4

PHAN,

NGA

22 Chi tu c6c qu! cOa t6 chuc tln dung 203.700.000 (2.899.0s5.000)

Lwu chuy6n tidn thuAn tir hoat d6nq kinh doanh 4.166.658.786.402 465.892.757.035

Luu chuv6n ti6n tir hoat d6nq diu tu

I Mua s5m TSCD (4.854.441.838) (19 .47 4.920.388)z Tien thu tu thanh lf, nhuong b6n TSCD 7.936.363 7.636.364

Ti6n chi tu thanh l1i, nhuong b6n TSCD

4 Mua sdm Odt oong sdn dAu tu6 Ti6n thu tu b6n,thanh ly b5t dong sdn dAu tu6 Tien chi ra do b6n ,thanh lf O6t Ogng sdn ddu tu

7

Ti,3n chi dAu tu g6p v6n vdo c6c don vi kh6c(Chi d6u tu muaCty con,gop v6n li6n doanh,li6n k6t vdr c6c kho6n d6u tu ddihan kh5c) (377.302.800)

o

I ren thu trr dau tu,gop von vao cac don vi khac (Thu ban,hanh l1i Cty con, gop v6n li6n doanh, li6n ket,c6c khodn dAuu ddi han kh6c)

oTien thu c6 tuc vd loi nhuAn duqc chia tu c6c khodn d6u tu,gop v6n DH 1.654"956.400 1.901.028.754

Luu chuy,6n tidn thudn tr), hoat dOng ctAu tw (3.191.s49.075) (17.e43.558.070)

Luu chuy6n tiiin tdp hoat dOnq tdi chinh

1iLl

Tdng vOn c0 phAn tu g6p vdn vd/ hodc ph5t hdnh cO phi6u

2Ti6n thu tw ph6t hanh GTCG ddi han d0 di6u kien tlnh vdrov6n tu co vd c5c kho6n v6n vav ddi han kh6c

5Tien chitu ph6t hanh GTCG diri han d0 di6u ki6n tlnh vdov6n tu co vd c6c khodn v6n vav ddi han khdc

4 C6 t*c trd cho c6 d6ng,loi nhuAn d5 chia

5 -.; Z t,A

r ren cnt ra mua co pnteu quy

6 Ti6n thu duqc do b5n c6 phi6u qu!

Luu chuy6n tidn t* hoat dOng tiri chinhLuu chuy6n ti6n thudn tronq kV 4.163.467.237.327 447.949.198.966

Ti6n vd c6c khodn tuong dwong tiiin taithoi di6m dAu kV 9.051 .269.261 .444 8_314.752.876.820

Di6u chinh dnh hudnq crla thav d6i tV qie 1.103.206.101

Tidn vd c6c khodn tuong duong ti6n taithoi di6m cu6i XV 13.215.839.704.872 8.762.702.075.786

Ghi chrj: 56 lieu chitieu ld s6 Am thi s6 duqcghi dudi hinh th0ctrong ngoicdon :(***)

04 ndm 2014qp bdng

>VKii to6n tru0ng

ni&'1tL"ILL .-t "'

VO THI KIM ANH

.r.,r\\

YNl-clll*ll

,A#.',^\-.//'./

6r,i/ Tr

Rh

NGAN HATHUdNG

nor{c

NGUYEN THIYEN HLIONG

Wgtf,W*&,*

NGAN HANG TMcP oOlc A

130 Phan Ddng Luu-Q.Ph0 Nhudn-TPHCM

M\u s6:805a/TCTD-HN(Ban hdnh theo quy)t dinh 16/2007/QD-NHNN

ngay 18/04/2007 cAa Th6ng d5c NHNN)

l.

1.

THUYET MINH BAO CAO TAI CHII.IH HOP NHAT CHON LOCQuf 1 nilm 2014

DaC D|EM HOAr DQNG CUA T0 CH0C TIN DUNG

Gi6y ph6p thdnh IQp vit hoqt dOng

Ngdn hirng Thuong mai C6 phAn DOng A (gsi tit ta "rugan hdng") ldr ng6n hdrng thucrng mqi c6 phAn

dugc thdnh ldp tqi nucyc COng hoa Xd hoi Char nghTa ViQt Nam theo GiSy.phep s6.OOOgltrtH-GP c0aNgAn hang Nha nuoc ("NHNN") ngdy 27 th6ng 3 ndm 1992 va theo Quydt dinh s0 135/QD-UB cia0y Ban Nh6n DAn Thanh pn6 HO Chi Minh ngay 16 th6ng 4 ndm 1995. Thcli Qian hoqt dOng ciaNg6n hdng ld 99 ndm.

NgAn hang duqc thdrnh l?p nham thuc hi6n cic giao dich ngdn hdng bao gdm huy dQng vdr nh?n tiOngiri ngSn han, trung han vdr ddi han tu c6c t6 chuc vd cd nhAn; cho vay ngin han, trung hqn vd dirihan d6i voi c6c t6 chfrc vd cd nh6n tr6n co sd tinh ch5t va khd nd.ng !guOn. v6n cOa Ng6n hdrng; thqrchiQn cdc giao dich ngoai h6i, c6c dich vu tdi tro thuong mai qu6c t6, chi6t kh5u thucvng phi6u, tr6iphi6u vir c6c giAy tcr c6 gi6 kh6c cung cAp dich vu thanh todn vd cac dich vu ngdn hdng kh6c dwqcNHNN cho phep.

Hinh thwc s& hCru v6n . COng ty c6 ph6n .

HQi d6ng Qudn tri

Cac thdrnh vi6n HOi d6ng Qudn tri tai thoi di6m ldp bdo c6o ndy g6m:

Ho vd t€n Ch(rc vu Ngity CIuo. c bd nhi6m/ tu nhiQm

86 nhiOm ngdy 10 th6ng 06 ndm 201086 nhi6m ng?ey 14 th6ng 05 ndm 201386 nhigm ngiry 10 th6ng 06 ndm 2010Tu nhiOm ngdy 07 thang 03 ndm2014B0 nhiem ngay 14 thang 05 ndm 201386 nhi6m ngdry 10 th6ng 06 ndm 2010B0 nhiem ngay 10 th6ng 06 ndm 20'1086 nhiQm ngdy 10 th6ng 06 ndm 201086 nhiOm ngdry 30 thdng 03 ndm2012

C6c thdnh vi6n Ban T6ng Gidm d6c tai thoi di6m lap b5o c6o ndy g6m:

Hq va ten Chwc vu Ngdy duEc b6 nhiQm/ tu nhiQm

2.

3.

Ong Pham Vdn Bu Chrl tichOng Trdn Phuong Binh Pho ch0 tichOng Dang Phucvc Dua Thdnh vi6n

Ba VU Thi Vang Thdrnh vi6nOng Trang Thanh Sucrng Thdnh viOnOng Nguy6n Dinh Truong Thdnh vi6nOng TrAn Vdn Dinh Thirnh vi6nOng Cao Si Ki6m Thirnh vi6n

4. Ban T6ng Gi6m iloc

Ong TrAn Phuong Binh T6ng Gidm d6c 86 nhiem ngay25thang 03 nim 1998Bdr NguySn Thi Kim Xuy6n Ph6 T6ng Gi6m d6c 86 nhi6m ngay 15 thdng 01 nim 2001Ba Nguy6n Thi NgocVAn Ph6 T6ng Gi6m d6c 86 nhi6m ngiry 15 th6ng 01 ndm 2001Ong Nguy6n An Pho T6ng Gi6m d6c 86 nhiem ngiry 20 th6ng 03 ndm 2008Ong L6 TriThdng Pho T6ng Gi6m d6c 86 nhiOm ngdry 01 th6ng 06 ndm 2008

Tu nhiem ngdy '15 thdng 02 nim 2014Ong TrAn Dao Vir Pho T6ng Gi5m d6c 86 nhiQm ngdy 02 th6ng 03 ndm 2009Ong Nguy6n Qu6c Todrn Ph6 T6ng GiSm d6c 86 nhiOm ngdry 03 thdng 04 ndm2012Ong Luo'ng Ngoc Q0y Pho T6ng Gi6m d6c 86 nhiOm ngdry 03 thdng 04 ndm2012

L

5.

DAC DrEM HOAT DONG CUA TO CHOC TiN DUNG ( tiep theo)

Trqt so vit HQ thong Chi nhdnh

Ngdn hang co trr; sd chinh dat tai s6 130 Phan Ddng Luu, Qu?n Ph0 Nhuan, Thanh ph6 H0 ChiMinh. Vdro ngay 30 th6ng 09 ndm 2013, NgAn hdrng co mQt (1) HQi sd chinh, mQt (1)Scr Giao Dich,hai trdm hai muoi s6u (226) chi nh6nh, c5c phong giao dich, cdrc di6m giao dich vd c6c quy tiet kiem.

C6ng ty con

Tqi ngary 31 thang 03 ndm 2014, Ngdn hdng co ba (3) c6ng ty con nhu sau:

T€n cOng ty Quydt dlnh thanh IQp s6 Ngdnh kinh t€

T!, lQ sohfuu ciaNgdnhino

C0ng ty Chungkhodn DOng A

Quy6t dinh s6 12/GPHDKD do 0yban Ch0ng kho6n Nhd Nuoc cApnodv 20 th6nq 5 nim 2003

Kinh doanhchung kho6n

1O0o/o

COng ty TNHHQudn lf Quy dAu tuChung kho6n DOngA.

Quydt dinh s6 20lUBCK-GP doUy Ban Chung Kho6n Nha NuoccAp ngay 24 thang 9 ndm 2007

Qudn lyi qu! 100%

Cong ty Kieu H6iDOng A

GiAy chtlrng nhQn ddng kf kinhdoanh 4104000024 do S& kO

hoach dAu tu thdrnh ph6 HO Ch'Minh c6p ng-ry 20 th6ng 8 ndm2001

Kinh doanh dichvU nhQn vd chi tr6kieu h6i

10oo/o

Nhdn vi6n

....i a , ^TOng sd nhAn vien cira NgAn hdng vdo ngdy 31 thang 03 ndrm2014la 5.133 ngucri.

xY xE roAN , DoN vlnEN TF sr.p DUNG TRoNG KE roAN

Ky keto6n nim: OStOautu ngdy01/01 nam hi6n hdrnh k6tthfc ngity3lll2 ndm hi6n hdnh

Don vjti6n tQ srl dung trong ki5 toin :

Dsn vi ti6n tO s& dqrng trong cOng t5c kO to6n c0a NgAn hirn$ l2r il6ng ViOt Nam.

CHUAN M(fC KE TOAN An OqruC

Tudn thi theo c6c Chudn muc K6 to6n Vi6t Nam vi HO th6ng X6 toen cdc TGTD ViQt Nam

Ban Di6u hanh NgAn hirng khdng dinh cdc b6o c5o tdri chinh dinh kem dugc lAp tuAn thO theo c6cChuAn muc Kti to6n Vi6t Nam vd Hg th6ng Ke toan cdc TCTD Vi6t Nam.

Ghuin mwc vir cn6 eE f6 toen 6p dung

86o c6o tdri chinh dugc l?p phu hqp vcyi HO th6ng KO to6n c6c T6 chuc Tin dung Vi6t Nam theoQuyet dinh s6 47}|2}O4IQD-NHNN ngay 29 th5ng 4 ndm 2004 vd c6c quyet Oinn b6 sung, srla d6iQuydt dinh s6 47}I2OO4IQD-NHNN, Quyet dinh s6 16I2OO7IQD-NHNN ngdy 1B th6ng 4 nEtm2007c0a Th6ng d6c Ngdn h-rng Nhdr nuoc ViOt Nam vd HO th6ng Chu6n muc KO to6n ViQt Nam do B0 Taichinh ban hdnh bao gOm:

,,,- QuyOt dinh s6 l4gl2OO1lQD-BTC ngdry 31 th6ng 12 ndm 2001 vd vi6c ban hdnh vdr cdng b6 4chu6n muc k6 toiin Vi6t Nam (dqt 1);

6.

7.

lt.

1.

2.

ilt.

1-

2.

1il.

2.

CHUAN MLpc KE ToAN Ae opruc (tiep theo)

ChuAn mquc vd ctr6 Og fii to6n 6p dgng ( ti€p theo)

' Quy6t dinh s6 165|2OO2IQD-BTC ngiry 31 thang 12 ndm2OO2 vO viqc ban hdnh va cong b6 6chuAn muc k6 to6n ViOt Nam (dqt 2);

,,' Quy6t dinh s6 234|2OO3IQD-BTC ngdry 30 thdng 1 2 ndm 2003 v6 viec ban hdnh vd cOng b6 6chuAn myc kO to5n Vigt Nam (dqt 3);

:- Quy-et dinh s6 I2I2OO'|QD-BTC ngdy 15 th6ng 2 ndm 2005 vO viOc ban hdnh vd cOng b6 6chu6n muc kO to6n Vi6t Nam (dqt 4), vd

:,'" Quy6t dinh s6 1OO/2005/QD-BTC ngay 28 th6ng 12 ndm 2005 v6 vi6c ban hdnh vdr c6ng b6 4chu6n muc kO to6n Vi6t Nam (dqt 5).

C6c co sd ct6nh gi6 vir c6c u6c tinh k6 to6n 6p dr,rng

Viec trinh bdy cdrc b6o cEro tiri chinh yeu c6u Ban Di6u hanh phiii thttc hien c6c ucvc tinh vd gid dinhdnh hudng den s6 li6u b6o c6o cOa tdri sdn, nq phditrd c0ng nhu viQc trinh bdry c6c cOng ng ti6m An.

Cdrc ucyc tinh vdr gid dinh ndy c0ng dnh hudng d6n thu nhQp, chi phi va kdt qud s6 tieu dUr phong.

C6c ucyc tinh ndry duqc dqra trOn -ac gid dinh-v6 mgt s6 y6u td voi c6c muc dO khSc nhau v6 chtl

quan vd tinh khOng chSc chin. Do viy,tac kdt qu6 thUc t6 co th6 co thay O6i OEn d6n vi6c di6u chinhcdc khodn muc c6 li6n quan sau ndy.

Hop nh6t bio c6o:

Cac bao c5o tdi chinh hop nhAt bao g6m c6c bao cao tai chinh cia Ng6n hang va c0a c6c cdng tycon. 86o c6o tdi chinh cia c6c cOng ty con co cing ni6n ctO lAp b6o c6o vd s& dung c5c chinh s6chkd toan m6t c6ch nh6t quan vdi Ngdn hdrng.

-:, ! ,

TAt cd c5c s0 du vd cdrc giao dich n6i b0, ke cAcAc khodn l6i chua thUlc hi6n ph6t sinh tu cdc giaodich nOi b0 dd duqc loai tru hodn todn.

Bdo cdo tiri chinh cOa cdc cOng.ty con guoc hcrp nhAt vdo b6o c6o tdri chinh cua Ngdn hdng theophuong phap hop nhAt toan pfrln b5t dAu tu ngdry Ngan hdng co quy6n ki6m sodt. Stt ki6m so6t t6ntai khi Ngan hdrng co quy6n, trLrc ti6p hay gi6n ti6p, chi pn6i c6c chinh sdch tdi chinh vd hoqt tl6ngc0a don vi nhdm thu duqc lgi ich tu cdc hoat dong c0a cdc don vi d6. Ket qud hoat dQng kinh doanhc0a c6c cOng ty con mcyi duqc mua hodc mcyi duqc thanh lf trong ndm duqc hach to6n vdo b6o c6ok6t qud hoat ddng kinh doanh hcrp nh6t mOt cdch hqp lV k6 tu ngiry mua hoic tinh d6n ngdy thanh lf .

Ccr s& cliiru chinh sai s6t : d\ra vdo cne O9 tdri chlnh kO toan, quy dinh v6 nghiQp vu cOa ngirnh, Nhdr

nuoc vd Ngdn hdrng DOng A.

cAc cHiI.IH sAcH rE roAru cHU YEU

Chuy6n d6itian GCdc ph€t sinh nghiep vu dugc hach to6n theo nguy6n te vdr duqc ghi nhQn gidr tri tucrng duong ViQt

Nam dOng theo ty gia h6i do6i tai thoi di6m ph6t sinh giao dich

C6c B5o c5o tdi chinh dinh ky ( Thang/Qriy/Ndm ) dugc trinh bay bdng Viet Nam dOng tr6n ccv sd qui

d6i cac kho6n muc co g6c ngoai tq theo ty gie h6i do6i thoi diem cu6i ry .

Nguyiln tdc thuc hi6n hqp nhdt geo c6o titi chinh

TuAn thi Di6u 20 crla QD16/2007/QD-NHNN ngdry 1810412007.

C6ng cgt titi chfnh phdti sinh vd k6 toan phdng ngua rhi ro

Thuc hi6n hach toan kO toan theo CV7404/NHNN-KTTC ngdy 2910812006.

3.

I

4.

5.

lv.

1.

2.

3.

lv.

4.

cAc cHiNH sAcH KE roAN cHU yEu (ti6p theo)

K6 todn Thu nhdp Ei, Chi phi ldi vit ngung dq thu l1i

Thu nhdp l6i tu d6u tu chung kh6an , tien g&i co ky han vd l5i cho vay dugc ghi nhAn tr6n co sd dVthu .

-.:Ti6n l5i s6 ngung du thu vdo thcyi di6m mdr khodn chung kho6n d6u tu khOng con thuQc sd hiru cOa

Ng6n hdng, khodn ti6n g&i co ky han tAt toan, khodn cho vay duqc thanh l1i.

Chi phi ldi ti6n grli vdr l5i ti6n vay duqc ghi nhQn tr6n co sd dtt chi .

Thu nhap liiti6n giri khOng k!'han dugc ghi nhQn tr6n co sd thwc thu.

XO toen cdc khodn thu ttY phl vd hoa h6ng

Doanh thu duoc ghi nhin tr6n co sd thtic thu.

Cho vay khdch hitng

C6c khodn vay dugc ghi nhQn vdo thcyi di6m thqc t0 khach hdng nhAn nq, cdrc khodn nq dd xtl lli ruiro s6 ducvc tiOp trJc theo d6i ngoqi bdng t6i ala la 5 ndm kO tu ngay xr? l! rii ro .

Nguyen tic phan loqi no, cs sd trich lQp dqr phong nli ro tin dUng va x6a s6 c6c khodn vay kh6ng cokhd nang thu h6i: thuc hi6n theo Quyet dinh s6 493/2005/QD-NHNN ngdy 2210412005 va Quyet dinhs6 18l20O7IQD-NHNN.

Du phong cU th6 duoc trich ldp tr6n r0i ro tin dqrng thudn cia c{rc khodn cho vay theo cdrc ty lQ tucrngung vcli tung nhom nhu sau:

Nhom Phdn loaino Ti le dV phong cu thd

1

2J

45

No dtl tiOu chu6nNq c6n chI fNg dudi ti6u chu6nNo nghi ngcrNo c6 khd ninq mAt v6n

0%5%20%50%

100o/o

C5c khoin ncy ducrc ph6n loqi ldr No duoi ti6u chuAn, Nq nghi ngo vd Ncv c6 khd ndng m6t v6n dugccoi ld nq x6u.

Theo Quyet clinh s6 493i2005/QD-NHNN, dqr phong chung duqc trich lap de dqr phong.cho nh&ngt6n thSt chua duoc x6c dinh duqc trong qu6 trinh ph6n loai nq vd trich lap dU phong cU th6 vd trongc6c trucrng hqp kho khdn v,3 tdri chinh cOa c5c t6 chuc tin dung khi chAt luqng c6c khodn nq suygidm. Theo do Ngin hdrng phdi thuc hi6n trich l?p vd duy tri dq phong chung bdng 0,75% t6ng gi6 tric6c khodn nq va gi6 tri cira c5c khodn b6o l6nh, cdc cam tet cno vay khOng hOy ngang vd c6c camtet cn6p nhin thanh todn cho khdrch hdrng tu nhom 1 d6n nhom 4.

Dqi phong duqc g.hi nhdn nhu mOt khodn chi phi tr6n b5o cao k6t qud hoat dOng kinh doanh ri6ng vdduqc su dung dO xr? lf c6c khodn no x6u. Theo Quyat dinh s6 493120051QD-NHNN, Ngdn hdng

th-rnh ldp Hgi-d6ng x& l! rrii ro dO xir l! c6c kho6n no x5u n6u nhu churng dugc phAn loai vdo nhom5, hodc n6u kh6ch hdng vay ld phdrp nhAn gidi the, pha sdn, hoic ld d6 nh6n bi ch6t hoac mit tich.

KG todn cdc nghiQp vy kinh doanh vit diu tu vdo ch&ng kho6n

Nghidp vu kinh doanh chtrng kho(tn

Chung kho6n kinh doanh duo'c ghi nhQn theo gi6 g6c vao ngdy giao dich vd luon dugc ph6n 5nh

theo gidr g6c trong thoi gian nim giu ti6p theo.

Ti6n ldi thu duqc trong thcri gian nim giir chfng kho6n kinh doanh duqc ghi nh?n viro bao cao k6tqud hoat dOng kinh doanh ri€ng tr6n co sd thr"rc thu.

5.

6.t

.(

t

7.1

tv.

7.1

cAc cHir.rH sAcH rE roAru cHu yEu (tiep rheo)

NghiQp vu kinh doanh cht?ng khodn ( ti€p theo)

Cdc chung khodn nay ducrc xem x6t khd nang girim gia tai thcyi di6m l6p b6o c6o tdri chinh. Chungkho5n kinh doanh duqc lip du phong gidm gi6 khi gi6 tri ghi s6 cao hon gi6 tri thi truong x5c dinhtheo quy dinh taiThong tu s622812009/TT-BTC ngdy 7 thdrng 12 ndm 2009. Trong truong hop khongthd xac dinh duqc gi6 tri thi trucrng c0a chfng kho6n, c6c chung kho6n s6 khOng duqc trich lap drrphong. Du phong gidm gia duoc ghi nh?n vdo khodn muc"Ldi/(5) thudn ttr mua bdn chung kho6nkinh doanh" trong b6o c5o k6t qud hoqt dQng kinh doanh hop nh5t.

Nghi)p vu dAu ttr chhng khodn

Chtrng khoan s5n sang aO Oan

Chung kho6n d6u tu sin sdng Oe Oan bao gom c6c ch[rng kho6n nq vd chung khodn v6n duqcNgdn hang n5m giu voi muc dlch dAu tu vd s5n sdng d6 biin, kh6ng thuOc loai chung kho6n muavdro,,b6n ra thuong xuy6n nhung co th6.b6n bAt cO luc ndo x6t thAy c6 loi vdr Ng.dn hang khOng phdila c6 dOng sdng I6p; hodc ldr O6i tac chi6n luqc; hoqc khdng co khd ndng chi pn6i nfrAt dinh vdro quiitrinh lap, quyet einn c5c chinh s6ch tdri chinh vd hoqt dQng cira doanh nghi€p nhan dAu tu thdng quavdn bdn th6a thu6n c& nhdn sr,r tham gia HQi d6ng Qudn tri/Ban Di6u hirnh.

Ch0ng khodrn v6n duoc ghi nhQn theo giii g6c vdro ngdy giao dich va luon duqc phdn 6nh theo gi6g6c trong thoi gian n5m gi0 ti6p theo.

Chung khodn no ducrc ghi nhAn theo m6nh gi6 viro ngdy giao dich, l5i dW thu cria chung khodrn trw0ckhi mua (d6i voi chung khodn nq trd lai sau) hoac lii nhAn trucyc chcr phAn b6 (d6i vcri chrlng khodnno trd lai trucrc) duoc phdn 5nh tr6n m6t tdi khodn ri6ng. Ph6n chi6t kh6u/phU trQi lir chenh lQchAm/duong giiia gia g6c voi gi6 tri cua kho6n ti6n g6m mdnh gia cQng 1+; ldi d6n tich trudc khi mua(ndu co) hodc tru (-) lai nhrin truqc cho phdn bd (nOu c6), c0ng duqc phdn 6nh tr6n mOt tiri khodnri6ng.

Trong kho6ng thoi gian nim giii chung khoiin ti6p theo, c5c ch0ng kho5n no dugc ghi nhfn theomOnh gia, chi6t khAu/phu trOi (n6u co) cOa chung kho6n s5n sdng ee Oan dugc ph6n b6 viro b5o c6oket qud hoat dOng kinh doa;rh ri6ng theo phuo'ng ph6p ducrng thdng trong su6t tfroi gian con lai ucvctfnh cia chOng kho6n. 56 tien ldi trd sau dugc ghi nhAn theo nguy6n tic: 56 ti6n l5i d6n tich truockhi mua duqc ghi gidm gi6 tr! cia chinh chung khodn d6, d6i ung voi tdi khodn ldi dur thu; var s6 tienl6i ddn tich sau thcvi di6m mua dugc ghi nhQn vdo thu nhAp cOa Ngin hdng theo phuong ph5p congd6n. 56 tien lai nhdn trucyc duqc hAch to6n ph6n b6 viro thu lai dAu tu chfng kho6n theo phuo,ngph6p ducrng thing cho khodng thcri gian d6u tu chung kho6n.

Dinh ky, chung kho6n s5n sdng 0e Oan s6 duqc xem x6t v6 khd ndng gidm gi6. Ch&ng khodn duqclap dui phong gidm gi6 khi bi suy gidm gi5 tri theo quy dinh tai ThOng tu s6 22812009/TT-BTC ngdry 7thieng 12 ndm 2009. Trong trucrng hop khOng th6 x6c ttinh duqc gid tri thi truong c0a chung kho6n,cdc chung kho5n s6 khdng duqc trlch lQp dW phong Du phong gidm gi6 duqc ghi nh6n vdo khodnmuc "Lai/(5) thuAn tu mua b€tn chung kho6n ddu tu" trong b6o cao k6t qud hoqt dOng kinh doanhho,p nh6t.

Ti6n vd cdc khodn tvong dueng tiitn :

Ti6n vd c6c khodn tuong duong ti6n bao g6m ti6n mit, vdng, cta quf, tiOn g&i thanh to6n voi Ng6nhang Nha nuoc, c6c kho6n tiOn g&i thanh to6n vir ti6n giii, cho vay tqi c6c t6 chucJin dqrng kh6c c6ky han g6c bdng hodc dusi 3 th6ng.

Dw phong cho c6c cam k6t ngoai bdng

Theo Quy6t dinh s6 493/2005/QD-NHNN vir Quy6t dinh s6 lBl2OOTIQD-NHNN cr]a Ng6n hirng Nhdr

nucvc, t6 chuc tin dung phdi thrtc hi6n phdn loai vd trich lap dLr phong rii ro d6i voi cdrc khodn bdolinh, chSp nhOn thanh to6n vd cam k6t cho vay khong hOy ngang vO di6u kien vd co thcvi di6m thqchi6n cu the (gqi chung ld c6c khodn cam kdt ngoqi bdng). Theo do, c6c khodn cam k6t ngoqi bdngdugc phdn loai theo cdrc muc dO r0i ro nhu sau: Nq d0 tiOu chudn, No cAn ch(t y, No duoiti6u chudn,Nq nghi ngovd NE c6 khd ndng mdt v,n dua vdo tinh trqng qu6 han vd c6c yeu t6 dinh tinh kh6c.

72

8.

9.

tv.

9.

cAc cuir.rH sAcu xe roAru cuu yEu (ti6p theo)

Du phdng cho cfc cam k6t ngo4i tif,ng ( ti6p theo)

Du phong cq the vd du phong chung cho c6c cam k6t ngoai bdng duqc tinh tuong tu nhudtu phong c6c khoin cho vay khSch hdrng. Chi phi dr,r phong dugc hach to6n vdo khodnm4tc "Chi phi dar phong rii ro tln dung" trong b6o c6o ket qud hoat dQng kinh doanh hcrpnfr5t vd s6 du duqc theo d6i tr6n khodn muc cdc khodn no khdc cOa bdng cAn d6i t<O todnhqp nhAt.

Nguy1n tdc vit phueng phdp ghi nhQn thu| thu nhdp doanh nghiQp vd chi phi thui thu nhQpdoanh nghiQp

Thue thu nhQp doanh nghiOp duqc tinh tr€n co so ld s6 thu€ phdi nQp c0a ndm tAi chinh tr€n s6 loinhuAn theo s6 s6ch sau khi da di6u chinh dnh hudng c0a tAt cd c6c kh6an ch6nh lech giira b6o c6oThu6 vd b6o c6o tdi chinh, theo qui dinh Ngdn hdrng c6 nghia vqr nQp thu6 thu nhap doanh nghiOp vcri

thue su6t 2s%.

: .,Thue thu nhap hien hanh

Tdi sdn thue va thue phdi n6p cho ndm hiOn hdrnh vdr c6c ndm truoc duqc xdc dinh bdng gi6 tri duki6n phdi nOp ch- f'o'ic ouqb tfru f'oi tu) co, quan thuO, ap oung r.r" tt''re suAt va cac tJai thu6 cbhi€u lqic vao ngdy l6p bdng cdn d6i fe toan.

Thue thu nhdp hien hanh duqc ghi nhan vao ket qud hoEt dQng kinh doanh ngoqilrrlr truong hcrpthu6 thu nhap ph6t sinh li€n quan d6n mOt khodn muc ducvc ghi thing vdo v6n chO sd hiru, trongtruong hop nay, thu6 thu nhQp hi6n hdnh c0ng duqc ghi nhdn truc ti6p viro v6n chi sd h0u.

NgAn hang chi ducvc bu tru c6c tdri sdn thud thu nhQp hien hanh vdr thu6 thu nhAp hiQn hdnh phdi trdkhi doanh nghiOp co quy6n hqp ph6p duqc bu tru giira tdri sdn thud thu nhdp hi6n hdnh vcvi thu6 thunhAp hien hanh phdi n6p va doanh nghi6p dU d'inh thanh to6n thu6 thu nhdp hi6n hdnh ph6i trd vd taisdn thuO thu nhdp hi6n hdnh tr6n ccv so'thuAn.

Cac b6o c6o thu0 c0a Ngin hang s6 chiu su ki6m tra c0a co quan thu6. Do viQc ap dqng lu6t vd c6cquy dinh ve thue O6i vOi c6c loai nghiOp vu kh6c nhau co th6 ducvc gidi thich theo nhi6u cdch kh6cnhau, s6 thu6 duoc trinh bdy tr6n c5c bdro cdo tdi chinh c6 the s6 bi thay e6l tneo quyet Olnfr cu6icung cua co quan thu6.

ThuO thu nhap hodn tai

Thud thu nhAp hodn lai duoc x6c dinh cho cdc khodn ch€nh lOch tam thcvi tai ngdry ldp bdng can d6ife toan gi0a co s& tinh thu6 thu nhQp cua c6c tiri sdn vd no phdi tr6 vir gia tri ghi s6 cria chung duqctrinh bay trong bdo c6o tdri chinh.

Thue thu nhap hoan lai phdi trd duqc ghi nhan cho t6t cd nhirng chOnh l6ch tam thcvi chiu thu6, ngoqitru:

mOt giao dich mir giao dich ndry khOng co dnh hudng d6n loi nhuAn fe to6n hoic lqi nhu?n tinhthu6 thu nhQp (hodc 16 tinh thu6) tai thoi di6m ph5t sinh giao dich.

tet va c6c khodn v6n gop li6n doanh khi co khd ndng ki6m so6t tho'i gian hodn nhAp khodnch6nh l6nh tam thoi vd chdc chSn kho6n ch6nh l6ch tam thcyi s6 khOng dusc hodrn nhQp trongtuong lai co th6 dUl do6n.

Tiri sdn thuO thu nh6p hoin lai duqc ghi nhQn cho tAt cd nhirng ch6nh IOch tam thcvi dugc khAu trukhi chSc chSn trong tucrng lai s6 co loi nhu€n tinh thu6 d6 sr? dung nh0ng ch6nh l6ch dugc khAu tru,ngoai tru:

> Tai sdn thu6 hoSn lai ph6t sinh tu ghi nhan ban dAu cua mOt tdri sdn hoic no phdi trd tu m6t giaodich mir giao dich nay khOng cO dnfr hudng d6n lqi nhuQn ke toen hoac lqi nhuQn tinh thu6 thunhap (hodc 16 tinn thue) tai thoi di6m ph6t sinh giao dlch.

10.

t

I

I

J

)/,

tv.

10.

11,

12.

13.

cAc cnir.rH sAcH re roAru cHu vEu (ti6p theo)

Nguy6n tic vd phuong ph6p ghi rfhf n thuii thu nhf p doanh nghigp vd chi phi thui5 thunhdp doanh nghiQp ( ti6p theo)

con, c6ng ty li6n tet va c6c khodn v6n gop li6n doanh khi chic chin ldr ch6nh lqnh tam thoi sEduoc hodn nhap trong tuong lai co th6 dqr do6n duoc vdr co lcyi nhuAn chiu thu6 dO s& dqngdugc khodn ch6nh l0ch tam thoi d6.

Gi6 tri ghi sO cia t?ri sdn thu€ thu nhap hodn lqi phdi dr.rcrc xem xet lai vdo ngdy k€t thUc ni6n dO k6to6n va phdi gidm gia tri ghi s6 cira tdi sdn thue thu nhdp hodn lai d6n muc bdo ddm chSc chSn c6 dilcvi nhuAn tinh thuO cho phep lcvi ich cOa mOt phan hodc toan bO tiri sdn thu6 thu nhap hodn lai duqcsu dung. C6c tdri s6n thu6 thu nh6p doanh nghiOp hodn lai chua ghi nhin truoc dAy dugc xem x6t laivdo ngdy tet tnuc ni6n do k6 toan vd duqc ghi nhan khi chSc chdn c6 d0 lqi nhu?n tinh thu6 dO coth6 su dung cdc tiri sdn thu6 thu nhAp hodn lai chua ghi nh6n ndy.

Tiri sdn thue thu nhAp ho6n lai vir thu6 thu nhAp hoin lai phdi trd duqc xdc clinh theo thu6 su6t dW

tinh s6 ap dirng cho nim tdri chinh khi tai sdn duqc thu h6i hay cong nq duqc thanh todn, dLya trOnc6c muc thuO su5t va lu6t thud co hiQu lWc vdo ngdry ket thuc ni6n d0 kO toan.

Thue ttru nhdp hodn lai dlroc ghi nhQn vdo bdo c6o kOt qud hoqt dOng kinh ngoqi tru truong hgpthue thu nh6p phat sinh lien quan d6n m6t khodn muc duoc ghi thing vao v6n chO sd hiru, trongtrucrng hop ndy, thu6 thu nhdp hodn lai c0ng duqc ghi nhan truc ti6p vab v6n chi sd huu.

Ngan hdng chi ducvc bu tru c6c tdi sdn thu6 thu nhQp hodn lai vd thu6 thu nhQp hodn lai phdi tr6 khiNgdn hdrng co quy6n hqp ph6p duqc bu tru giira tai sdn thu6 thu nh6p hi6n hirnh voi thuO thu nhQphi6n hanh phdi n0p vd c6c tdri sdn thuO thu nhap hodn lai, thue thu nhip hodn lai phdi trd li€n quan tcrithu6 thu nhAp doanh nghi6p duqc qudn lf bdi cung m6t ccy quan thu6 06i vOi cung mQt dcyn vi chiuthuO vd Ngan hang dqr dinh thanh to6n thud thu nhap hiQn hdrnh phdi trd vd tdri sdn thuO thu nhdp hiQnhdnh tr6n co sd thudn.

K6 todn cdc khodn v6n vay, phdt hitnh chhng khodn no, c6ng cq v6n

Nguyen t5c ghi nh6n chi phl di vay : Von vay, kj' phieu, trai phieu ph6t hanh, c6 phi6u uu ddi, mua lqigiSy to co gi6 do chinh NH phSt hdrnh : bao gOm l5i vay dU chi hang ngay vd ph6n O6 ktro6n ctriOtkhau hoic phu troi phiit sinh n6u c6 theo phucrng phap duong thdng.

V6n chi s& hhu

Phdt hanh c6 phi6u: chi phi phat sinh n6u co ghi nh6n chi phl kinh doanh, thdng du c6 ph6n ghi nhanv-ro thqng du v6n c6 phAn .

C6 tuc trd trdn c6 phi6u thuong: ghi nhiin tu lqi nhu?n sau thu6.

C6 phi6u qUy: hi6n chua ph6t sinh va n6u c6 sE thqic hien theo huong d5n ccy ch6 nghi6p vu crlaNgan hdng Nha nuoc.

Trich l5p vd slr dung c6c qUy tu lqi nhuQn sau thu6 . th\rc hi6n theo Di6u 23 va Di6u 24 Nghi dinh57120121ND-CP ngdy 2OlO7l2O12 crla Chinh phO v6 cfre O9 tdichinh O6ivOi c6c t6 chrlc tin dqng.

Cdc Cliiiu chinh sO tiEu kO toan ki,truocKhi co su thay O6i ve uoc tinh hodc chinh s6ch kd to6n 5p dung, Ng6n hdrng s6 di6u chinh c6c s6li6u ky truoc cho tuong thich nhdm ddm bdo khd ndng so s6nh s6 tieu gi1a2 ky te toan.

1.

THONG TrN Bo suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAtt oor rE roAr.t

Gh&ng kho6n kinh doanh

Cu6i,kj,Tri€u dOng

1.074.089

228.821

(21317;

1.288.812 207.544

T6ng gi6 tri s6 sdch ke to6n

Dau ki.;I neu oong

- Ch0ng khoan Nq nucrc ngoai1.2. Chung khoan V6n

- Chrlng khoan V6n do c6c TCTD kh6c ph6t hdnh- Chung khoan V6n do c5c TCKT trong nucrc ph6t hanh 228.821- Cht?ng khoan V6n nuoc ngoai

'1.3. ChOng khoan kinh doanh kh6c1.4. Dqr phong gidm gi6 chung kho6n kinh doanh (14.098)

T6ng c6ng

Cic c6ng cu tii chinh phdi sinh vd c6c tdri sdn tdi chinh kh6c

1.1. Chung khoan Ncy

- Chung khoan Chinh phri- Ch&ng kh6an do c6c TCTD khdc trong nucrc phdt hanh- Chung kh6an do c6c TCKT trong nucrc ph6t hdnh

Tai nqdv cu6i kv1. COng cu tdichinh phdrisinh ti6n tO

- Giao dich kV han ti6n tO- Giao dich ho6n O6i tien t9- Mua Quy6n ch.on ti6n tO

+ Mua Quy6n chgn mua+ Mua. Quy6n chgn b6n

- Ban Quy6n chon ti6n t0+ B6n Quydn chon mua+ B6n Quy6n chon b6n

- Giao dich tuong lai ti6n t0

T6ng gi6 tritheo hop dOng

(theo t!'giangay hi6u luc)

4.1894.1894.1 89

COng cq tdi chinh ph6i sinh kh6c

Tai nqdv ddu kV1. COng cU tdichinh ph6isinh ti6n tO

- Giao dich ky han ti6n t€ :- Giao dich ho6n d6i tien te- Mua Quy6n chgn ti6n tO

+ Mua Quydn chon mua+ Mua. Quy6n chgn b6n

- B6n Quy6n chon ti6n t6+ Bdn Quy6n chon mua+ Bdrn Quy6n chon bdn

- Giao dich tuong laiti6n tO

2. COng cU tdi chinh ph6i sinh kh6c

Tai sdntriQu dOng

4.1894.1894.189_

Cong notriQu d6ng_

V. THONG TrN Bo suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN Dot KE roAN( ti6p theo)

Cho vay kh6ch hdngcu5i xg, DAu kj,

-ltri6u dOng tri)u dOng

52.016.762 52.156.701223.229 257.466

23.373 23.373604.553 611.446

52.867.917 53.048.986

Cho vay c5c t6 chuc kinh t6, ca nhan trong nuocCho vay cfriet tfr6u thucrng phi6u vir c6c giSy to co gi6Cho thu6 tdri chinhCdrc kh6an trd thay khSch hangCho vay bdng v6n tai trcy, u! th6c dAu tuCho vay d6l voi c6c td chuc, cd nhAn nucrc ngoaiCho vay theo chi dinh crla Chinh phONo cho vay dugc khoanh vd nq cho xrl lf

Phdn tich chdt tueng cho vay

Ncy d0 tieu chuAnNo,cAn ch0 yNo,duoi ti6u chuAnNo nghi ngoNq co khd ndng m6t v6n

Phdn tich dw ne theo thei gian g6c cia khodn cho vay

Ng ngSn hanNo trung hanNo ddi han

4. D6i vfi sw thay cl6i (ting/gidm) cia Du phdng r0i ro tin dung

56 ou dAu kyDu phong r0i ro tin dung trich lAp/ (Hodn nhOp dr,r phong trong k!')Dqr phong gidm do xtl lf cdc khodn nq kho thu hOi bdng ngu6ndu phong

s6 ou cu6l ty

KY tru6gSO du d6u k!,Du phong r0i ro tin dqng trich lQp/ (Hodrn nhap dq phong trong ky)Du phong gidm do xfr lf cdc khodn nq kho thu hOi bdng nguOndq phong

56 ou cu6i t<y

46.734.4154.021.813

821.145630.647659.897

DAu kitriQu dOng

47.334.1263.592.709

831.628630.249656.274

cu6i x'itriQu dOng

Cu6i ki DAu kitri6u dOng triQu dOng

52.867.917 53.048.986

30.157.037 30.843 65314.475.887 13.913.3998.234.993 8.291.934

52.867.917 53.048.986

Dq phongchung

triQu dong

428.94749.638

Dq phongcU th)

tri6u dOng

502.92431.267

534.191

417.391121.225

518.9543.524

(175.425)

----jg.gq538.616

V.

5.

THONG TrN Bo suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAr.r oor xE roAH( ti6p theo)

chung kho6n ctiu tu cu6i x,y Dau kir

triQu d6ng fiAu dOng

Chfng khodn diu tu sin sing OC Oana. Chung khodn nsb. Chung kho5n v6nc. Du phong gidm gia chung kho6n s5n sdng 0e Oan

Chrlng kho6n ddu tu giir ct6n ngiry dao hqna. Gi6 tri chfng khodnb. Dqr phong gidm gi6 chung kho6n dAu tu gifr it6n ngdy d6o hqn

-ir ong cgng

G6p v6n, ddu tw ddi han

DAu tu vdro c6ng ty con

Gop v6n, dAu tu diri han

Du phong gidm gia d'iu tu ddri han

-ir ong cong

C6c khoin ncr Chinh phti vir NHNN

1. Vay NHNN2.Yay B0 Tdichinh3. C5S khodn no kh6c

-;r ong cong

Tidn, ving g&i vi vay c6c TCTD kh6c

-.:Ti6n vdng gui cua cdc TCTD khdc

a. Ti6n, vang gt}i khdng ky han- Bdng VND- Bdng ngoai t6

, -.1b. Tien, vdng gui co ky han- Bdng VND- Bdng ngoai tO

r ong cong

Vay cdc TCTD khdc- Bang VND- Bdng ngoai t€

-lI Ong cong

-l .,1

Tong ti6n, vdng gui vir vay cdc TCTD kh6c

4.832.768 5.340.885101.247 101.247

4.934.014 5.442.132

4.934.015 5.442.132

b.Cuoiki' DAu ki

triQu dOng trieu d6ng

7.

333.269

(81 10e)

___J52lSe

Cuoi kitriQu d6ng

333.269

(27 567)

305.702

DAu k'itrieu d6ng

8.DAu ki

trieu d6ngcu6i.xg,

trieu dOng

91.72489.6192.105

1.355.0001.355.000_

103.024101 .278

1 7461 .100.0001 .100.000

_ 1.446.724_ 1.203.024

273.468

273.468

10

1.446.724 1.476.492

V.

9.

THONG TrN Bo suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN Dor KE roAN( ti6p theo)

Tiiin grli cria khich hirng

a. Tien, vang khOng k!'han- Bdng VND- Bing ngoai t6

b.Ti6n, vdrng co ky han- Bdng VND- Bdng ngoai tO

c. Ti6n grli v6n chuyOn dr)ng

, -.1o. r ren gur Ky quy

10. Ph6t hdrnh gi6y to c6 gi6 th6ng thuong

Chung chi ti6n g&ivdngDucri 12 th5ngIU 12 th6ng d6n duoi 5 ndmTu 5 ndm trd lOn

Kj, phi6uDucri 12 thdng

CuOi kj,triQu d6ng

6.830.3316.516.547

313.784

60.570.24755.453.7695.116.478

143.385

512.877

Ddu k'itriQu dOng

8.960.7468.616.264

344.482

55.494.51550.683.4764.811.039

114.828

516.702

Cu6i kj, Ddu kitri€u d6ng tri€u dOng

68.056.840 65.086.791

26.468 37.569

26.468 37.569

11. Cic khoin no khic

Cdc khodn phdi trd nOi bO

Cac khodn phdi trd b6n ngodi

Dqr phong rtii ro kh6c- Du phong 06i vOi cdc cam k6t dua ra- Du phong cho c5c dich vu thanh to6n

. - Du phong r0i ro kh.6c (dW phong rtii ro hoat dQng. kh6ng bao

gdm dLv phong khec d6i voi tdi sdn co n6i bdng)

r ong cong

cu6ixg,triQu dOng

786.238

2.309.568

42.22042.220_

Ddu k'itrieu dOng

67.753

1.510.419

36.00236.002

3.138.026 1.614.'174

1l

v. THONG TrN Bo suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAr.r oor xE roAru( tiep theo)

12. Tinh hinh thr.pc hi6n nghia vu v6i NSNN vi thu6 thu nhfp hoin tai

12.1. Tinh hinh thlrc hi6n nghia vgt veiAlS,V,V DVT: triQu d6ng

Sd au d1u k'i phat sinh trong kj, s6 au cu5i *y55 phdi nOp SO dd nOp

Thue gi6 tri gia tang ("GTGT')ThuO thu nh6p doanh nghiOp

C6c loaithue khac

Cac khodn phdi ndp kh6c

(42.3111 36.887

12.2. Thu6 thu nhdp hodn tai

a. Tdi sdn thu6 thu nhAp hodn lai-Tai sdn thu6 thu nhdp hoSn lai li6n quan d6n khodn ch6nhl6ch tam thoi ducyc khAu tru

- Tai sdn thue thu nhap hoSn lai li6n quan d6n khodn 16 tinhthuO chua sir dung

- Tai sdn thuO thu nhdp hoin lai lien quan d6n khoan uu d6ithue chua s& dqng

- Khodn hodn nhdp tdi sdn thu6 thu nhdp hodn lai dd duoc ghinhdn tu cdc ky trucrc

r ong cong

b. Thud thu nhip hodn lai phdi trd-ThuO thu nhAp hoSn lai phdi trd ph6t sinh tu c6c kh6an ch6nhlQch tam thoi chiu thud

- Khodn hodn nh6p thu6 thu nhAp hoSn lai phdi trd di ducycghi nhAn tu c6c ky truo,c

-iI ong cong

6.825 7.736(57.450) 22.990

8.314 6.161

9.406

202

9.931

5.1 55

(34.662)

4.544

19.539 (24.e63)

Cu)i k'!triOu dong

Dau kitrieu d6ng

(300) (300)

(300) _ _(309)

t2

v. THONG TrN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cArrr sor xE roAru( tiep theo)

13. Vtin vi qu! cria T6 chwc tin dr=rng

13.1 86o cdo tinh hinh thay cl6iv6n chi sd hhu

56 dtr dau kj, Ph6t sinh trong k'iGidm

1.52g.42;

1.294

55.953

s6 du cu6i xY

5.000.000

1 10;8.889

404.434

173.311

9.095

374.148

V6n gop / V6n dieu 16

Thqng du v6n c6 phAnCd phieu qu!Ch0nh l6ch danh gia laitdi sdn

Chenh l6ch ti gia h6i doai

Quy dAu tu phat tri6n

QuV dr,i phong tdi chinh

QuV dU trCr b6 sung v6n di6u 19

Quy kh6c thuOc v6n chi sd huu

Lo,i nhudn sau thu6 chua phAnprr6i tcy teLcvi ich crla c6 dOng thi6u soV6n ch0 sd hU,u kh6c

r ong cong

Tdng

5.000.000

- L 530.53;8.'138 751

402.931 1.503

173.311 -

8.889 1.500

291.728 138.373

s.884.997 1.672.657 1.586.674 5.970.980

I

I

13.2. Thuydt minh vii cdc c6ng cy titi chinh phfuc hoo

13.3. C6 phi6u

56 luqng c6 phi6u ildng kf ph6t hdrnh

S6 tud,ng c6 phi6u dd b5n ra cdng chfng+ C6 phi6u ph6 tnong+ C6 phi6u au ddi

56 luong cp phi6u dang luu hdnh+ Co phi6u phO thong+ C6 phi6u tru ddi

MOnh gi6 c6 phi6u dang luu hdrnh (VND/c6 phieu)

13.4. Cd tuc

C6 t*c d5 trd / t6ng s6 c6 phAn @iQu d6ng)

C6 t*c dlt trA I C6 phAn (VND/c6 phAn)

- O6i vOi loai ph6t hdnh trucyc ngiey 2510412012

- D6i vcyi loai ph6t hdnh sau ngdy 2510412012

Cu5i x9,

C6 phieu

500.000.000

500.000.000500.000.000

500.000.000500.000.000_

10.000

Ddu k'iC6 phieu

500.000.000

500.000.000500.000.000

500.000.000500.000.000

10.000

C6 phieuuu ddi

C6 phieuthvong

l3

vt.

14.

THONG TtN BO suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BAo cAo xEr QUA HOATD9NG K|NH DOANH

Thu nhdp ldivd cdc khodn thu nh1p tuong ty

.-...tlnu nnap lar tren gLPr

Thu nhdp lii cho vay kh6ch hdngThu l6itu kinh doanh, ddu tu chung kho6n Nq:

- Thu lditu chung khoan kinh doanh- Thu tdi tu chung khodn dAu tv

Thu khac tu hoAt dOng tin dung

15. Chi phi liivd c5c khodn chi phitwong tu

- : .-...1lra lar tren gLPr

I ra lar tren vayTrd ldi phdrt hdnh GTCGChi phi hoat dOng tin dung khdc

16. Lai /L6 tir hoqt tlQng kinh doanh (mua b6n) chr?ng kho6n kinh doanh

Thu nh6p.tu mua b5n chung khoan kinh doanhChi phi vd mua b6n chung kho6n kinh doanhChi phi du phong gidm gia chung kho5n kinh doanhHodn nhQp dqr phong gidm gi6 ch0ng khodn kinh doanh

Lal/LO thuAn tu hoqt dQng mua b6n chung kho6n kinh doanh

17 . Lai /L6 tir hoqt ctQng kinh doanh (mua bin) chtung kho6n, tliu tu

Thu nhdp tu mua b6n ch#ng kh6an d6u tuChi phiv6 mua bdrn chung kho6n dAu tuHodn nh6p/ dt"r, phong gidm gi6 ch0ng kho6n dAu tu

Lai/16 thuAn tu hoat dOng mua b6n chung kho6n diu tu

'18. Thu nhdp tir gop v5n, mua c6 phAn

C6 t*c nhAn ducvc trong k!'tu g6p v6n, d6u tu mua c6 phdn- Tu chung khoan v6n kinh doanh (hach to6n tr6n TK 14)- Tu chung kho6n v6n ddu tu (hqch todn trOn TK 15)

.t- Tu gop vOn, diu tu ddi han (hach toan tr6n TK 34)

Chi phi dAu tu diri hanCdc khodn thu nhrip khac

Ki,ryytriQu dOng

10.0861.362.837

117.3881 17.388

Ki truOctriQu dOng

26.0251 .608.1 19

105.145105.145

1.490.311 1.739.289

K'i nayfftQu Oong

1.071.23514.257

u, o_

Ky truOctri€u d6ng

989.64274.32137.312

1.086.002 1.',,01.275

l

I

.t

Ki,ldytri€u dOng

15.489(1 507)

(1)7 219

Kj'truoctriQu dong

1.039(1781)

(724)

Kj,ryytriQu d6ng

(6.oo4i

_(1496)

K'i trvoc.;tnQu dong

21.200

' (6.004)

Kj,ryytriQu dOng

1.655

1.655

Kj'trvoctrieu dOng

1.901

1.901

14

1.655 1.901

vt.

19.

THONG TIN BO sUNG cHo cAc KHoAN MUc TR|NH BAY TRoNG BAo cAo xET QUA HOATDQNG KINH DOANH (tiep theo)

Chi phi hoqt dgng

1. Chi nop thu6 vir ciic khodn phi, le phi

2. Chi phi nhdn vi6nTrong do : - Chi lucrng vd phq c6p

- Cdrc khodn chi d6ng g6p theo lucrng- Chi trg c6p- Chi cOng t6c x5 hQi

3. Chi ve tdi sdnTrong do : Kh5u hao tai sdn c6 dinn

4. Chi cho hoat dOng qudn li c6ng vuTrong do : - COng tac phi

- Chi ve c6c hoat dOng dodn the c0a TCTD

5. Chi nOp phi b6o hiem, bdo toirn ti6n grli crla kh5ch hang

6. Chi phidr.r phong (khong tinh chi phidW phong r0i ro tin dungnOi vd ngoai b6ng, chi phi du phong gidm giii ch[r,ng kho6n)7. Chi phi hoat ddng khiic

Ky naytriOu d6ng

1.045

143.0891 14.69920.057

344_

75.23635.035

80.3956.652

6

19.437

47 538

K'i trvOctrieu d6ng

1.634

136,541111.687

18.639ur:

78.660s9.337

86.4775.536

11

15.600

21.048

vil.

366.740 339.960

CAC ruOuc TIN KHAc

G6c hoat dQng ngoai bing khic mi TCTD phii chiu r0i ro ding kO

Trong qud trinh hoat dOng kinh doanh, NgAn hang thuc hi6n c5c cOng cq tdi chinh li6n quan d6n cdckhodn muc ngodri bdng cdn d6i ke todn ri6ng. C6c cOng cu tdi chinh ndy chti ydu bao g6m c6c camtet Odo lSnh vd thu tin dung. Cdrc cOng cu ndry c0ng tqo ra nhirng rrli ro tin dUng cho NgAn hdngngoai c6c rii ro tin dung dd dugc ghi nh6n trong nQi bdng.

Rui ro tin dung cOa cdc cOng cq tdi chinh ngoqi bdng dugc dinh nghia ld khd ndng mang d6n rii rotin dung cho Ngdn hdng khi mQt trong c6c b6n lien quan dOn cOng cU tdi chinh do khOng thqc hiencdc di6u khodn cOa hop d6ng.

Bdo lanh tdi chinh ldr cdc cam k6t co diAu kien mdr Ngan hdng c6p cho kh6ch hang de giao dlch voimOt b6n thu ba trong c6c hoat dOng ve Udo lSnh vay v6n, bdo lSnh thanh to6n, bdo lSnh thuc hi€nhgp dong vir b6o l6nh du thdu. Rii ro tin dUng li6n quan dOn viQc c5p bdo l6nh vO ccv bdn gi6ng r0i rocho vay kh6ch hdng.

Giao dich thu tin dung thuong mai trd ngay ldr loai giao dich trong do Ng6n hdng cung c6p tdri chinhcho kh6ch hdng c0a minh, th6ng thuong nguoi mua/nha nhdp khAu hdng ho6 vdr b6n thU hu&ng lirnguo'i b6n/nha xudt kh6u. R0i ro tin dqng trong thu tin dung trd ngay thucrng th6p do hdrng ho5 nhipkhAu duoc dnng d6 th6 ch5p cho loAi giao dlch n-ry.

Giao dich thu tin dung trd chQm sE phSt sinh rui ro khi hop dOng d5 ducvc thwc hiQn mdr kh6ch hdrng

khOng thanh todn cho b6n thu hudng. C6c thu tin dung trd chim kh6ng ducvc kh6ch hdng thanh todndugc Ng6n hdrng ghi nhan lir khodn cho vay O5t nuQc va cOng nq tuong ung th6 hiQn nghia vu tdri

chinh cia Ngdn hdrng phdi thanh to6n cho b6n thq hudng vd thuc hiOn nghia vu c0a Ngdn hdng trongviOc bdo l6nh cho kh6ch hang.

NgAn hang thuong y6u cAu kh6ch hdng kV quV 0e 0dm bdo cho c5c cOng cq tdi chinh co li6n quand6n tin dLrng khi cln thi6t. Gi5 tri tV quy dao dQng tir 0% d6n 100% gi6 trl cam ket duoc c5p, tuythu0c vdo muc d0 tin cdy cOa kh6ch hdng do NgAn hdng ddnh gi5.

I

I

)20.

t5

vil.

20.

cAc THoNG TtN KHAC (ti6p theo)

C6c hoat dQng ngoqi bdng kh6c mir TCTD phdi chiu rrii ro d6ng kd ( tiep theo)

Chitiet c5c khodn cOng ncr ti6m 5n vd cam k6tvao ngriy 31 thSng 03 ndm2014 nhu sau:

Bdo lSnh vay v6nThu tin dungBio l6nh kh6c

..;I ru. llen gLfl Ky quy

No ti6m dn

Cu6i ki' DAu kitri€u d6ng triQu d6ng

1.800 3.8004.110.201 3.550.9201.531.818 1 .245.579

5.643.819

(512 877)

4.800.299

(516 702)

4.283,5975.130.942

21. Giao dich v6i c6c b6n li6n quan

Chi tiet cdc giao dich trong y6u voi c6c b6n li6n quan la t6 chrlc kinh t6 d6n ngay 31 th6ng 03 nim2014 nhu sau.

B€n li6n quan Quan hO NOidung giao dich triQu d6ng

COng ty C6 phAn Vdng bac D6 qufPh0 Nhu6n

COng ty TNHH MQt thdnh vi6n XAydwng vd Kinh doanh Nha Ph[ Nhu6n

Cdng ty TNHH MOt thrinh vi6n Du lichThucrng mai Ky Hod

Cdng ty Dich vu Hdng kh6ng SAn bayTAn Scyn Nh6t

C6 donq

c6 oonq

c6 oonq

c6 eong

Giri ti6n tdi khodnRrlt ti6n tdri khodn

Giriti6n tdri khodnR0t ti6n tdi khodn

Gfri ti6n tdri khodnRrlt ti6n tdi khodn

GtlitiOn tdi khodnRtit ti6n tdi khodn

1.144.3941.143.858

82.85388.271

8.0006.500

81.17986.837

Chi tifi giao dich trong y6u vcyi c6c thdnh viOn Hgi d6ng Qudn tri, Ban Ki6m sodt vdr Ban T6ng Gi6mdoc dOn ngay 31 thSng 03 ndm2014 nhu sau:

B6n li6n quan Quan hO N6idu'ng giao dich triQu dOng

Cac thdnh vien HOi ct6ng Qudn tri

C6c thdnh vi6n Ban Ki6m so6t

C6c thdnh viOn Ban T6ng GiSm d6c

Grliti6n tiri kho6nRut ti6n tiri khodn

Grliti6n tdi khodnRrlt ti6n tiri khodn

GuitiOn tiri khodnR0t ti6n tdi khodn

74.35368.224

3.6613.774

6.0725.925

t6

vlt.

21.

cAc rHOruc nN xHAc 1ti6p theo)

Giao dich v6i cic b6n li6n quan ( tiep theo)

Chiti6t c5c khodn phditrd vcyic5c b6n lien quan tai ngay 3'1 thdng 03 ndm2014 nhu sau:

Ben li6n quan Quan he NQi dung giao dlchPhdithu (Phditrd) trieu d6ng

(3.322\

(4.140)(6 000)

(177)(e 500)

(2.068)

Trong ntroc Nuoc ngoai-lTri6u dOng Tri6u dOng

58.742.45769.687.6715.643.819 -

22. Mtlc d6 tf p trung theo khu vr3c dia lf cria c6c tdri sdn, c6ng nq vdr c6c khodn mgc ngoqi bing

COng ty C6 phan Vang bac Dd qufPh0 Nhuan

COng ty TNHH MOt thdnh vi6n X6ydung vd Kinh doanh Nha PhU NhuAn

Cdng ty TNHH MQt thdnh vi6n Du lichThuong mai Ky Hod

Cong ty Dich vu Hdng khOng Sdn bayTan Son Nh5t

Igng Oy no cho vayI ong tren gLPt

C6c cam ket tin OqngCCTC ph6i sinhKinh doanh vd ddu tu chung kho6n

C6 eOnq Tien gririthanh to6n KKH

C6 dOns Tidn q&ithanh to6n KKHTi6n grli CKH

C6 06nq Ti6n qui thanh to6n KKHTi6n giriCKH

C6 dOng Tien q&ithanh to6n KKH

VIII. QUAN LY RUI RO TAI CHiNH

23. Chinh sich quin li rrii ro li6n quan d6n c6c dung cu tii chinh

Dinh huo,ng cria Ngan hang la tr&.thdrnh mQt tap dodn tiri chinh cla ndng. Do vdy, viQc su dqng c6ccOng cu tai chinh, bao gOm nhan ti6n gfri c0a kh6ch hdng vd dAu tu vdo cdrc tdi sdn tdi chinh co chAtlucrng cao dd tro thanh hoat dQng mang tinh then cn6t giup NgAn hdng ttat duqc muc ch6nh lQch l5isuAt can thiet. Xet tu khia canh qudn lf rui ro, di6u nay doi ndi Ngdn hang ket hqp mot c6c.h c6n d6igi0a c6c cam k6t ngoai b6ng (nhu bdo ldnh vdr thu tin dung) vcyi c6c khodn cho vay (bdng dOng nQi tOc0ng nhu ngoqi t6) 06i vOi cAc cA nhAn vd t6 chuc thuOc c5c m[rc d9 tin c?y khdrc nhau. BOn c?nh do,NgAn hang c0ng ddu tu mOt ph6n v6n luu dOng viro c6c chfrng kho6n dAu tu hay cho c6c ngAn hdngkh5c vay. Nhung rOi ro li6n quan d6n trao d6i ngoqi t6 vd thay O6i tai suSt duqc qudn l1i th6ng qua drp

dung han muc trang thdi nhdm han ch6 sU tap trung qu6 muc d6ng thoi tham gia vdo c6c hoat dOngco tdc dung cdn bdng l5n nhau d6 gidm thiOu rii ro. Th6ng qua vi$c n5m giu nhi6u tiri sdn ld cdccOng cu tdi chinh co chAt luqng cao, co c6u bdng cAn d6i ke todn ri6ng cria NgAn-hdrng c6 dtj khandng phong ngua rui ro trong y6u trong qu6 trinh hoqt dQng kinh doanh vdr ddm b6o khd ndng thanhkhodn.

Trong qu6 trinh qudn lf r0i ro tin dqng, Ngan hdrng dd st} dqrng co hiQu qud quy trinh tin dqng trong doghi chi ti6t cac chinh s6ch vd thO tqc cho vay c0ng nhu cdc hucrng dAn thuc hien d6 chu5n hoa c6choat dOng tin dung cria Ngin hdrng. R0i ro thanh khodn duqc han Cfre tnOng qua viOc n5m giu mOt s6lucrng lon ti6n mit vd cdrc khodn tuong duong ti6n ducyi dqng tdri khodn Nostro, c6c khodn ti6n g&i coky han tqi NgAn hang Nha nucyc vd c5c t6 chuctin dr,rng kh6c vd c5c giAy to co gi6. C6c t! 16 an toanco tinh d6n y6u t6 nli ro cOng duqc s& dqng dO qudn lf rrii ro thanh kho6n. NgAn. hAng thucrng ti6nhanh ddnh gi6 ch6nh l6ch l6i suAt, so s6nh vcyi c5c thi trucrng trong nuoc vd qu6c t6 d6 co nhirngdi6u chinh kip thcri. ThOm vdo do, viQc 6p dung c6c quy trinh qudn l! rtii ro ndi bO c0ng tr& n6n hieuqud hcrn. Viec do cho phep Ng6n hdrng giiim s5t hi6u qud hcyn c6c Oien e6i v0 v6n vir gidm c6c sai s6tco th6 xdy ra cfing nhu nhirng thO tUc phuc tqp khOng cAn thi6t.

1'7

o)a?

$qN

o\fqto({)

t\(0g)(Y)

(v)t\\roloc-.(!d9

O)r4r .t€:qE6l .cu

E5l-[

O)lo '(Uo)\oNCof,.oq 'oN.s

al{) ^:<'\c,l g,(t) \sf '9q:sr

<ft(riso_\-\crlN!ed.6)e

o\oo(v)ooqxCt^(Y) ,d(.o -.

LOs OoO(o Ol O.)NS (O(ONl (\tlNd d5<cj {l E(oQ coc'o@; 5fl -slr) coNco, osqo @ -i u? dr@ col !') N(o lF-o)6tn@ot

N(O N O O)t-(O o)ocql CDNr S r @rr (OOOI CtOr \f O) rO)O C!O)O)| i-cod tri e.i +(+ c.j+dl do)co N o (oco cqco@i $qoq n o? coo) cDtosi tOtO- (o N$ .jdi OK)€

p,l\t.o.l()lblPl

_lt-)(U\l

tr)

.s)

F-

Os@+ocr)

tF-@o)cr)

rd)(OrlO) CY)qnNrO

c{

o)(oq(9(v)(v)

@o)nrf,t*+6(v)

e(.o(Y)a?ot

i-i*olr{)(0oq(l

(0ooq

6tah\

Ott-0q$(v)

+oo

rrrrtoDtt(oNc.jcOcO

,'@o)sLOF-

+

.PE"XE.\ rclF-

'! '| 'K3 '! '| ,

q br rotf)I F RP(ot rN.5 Ni c.iF- -l

I

r r r o I o)@ r r

r lf)OO, l-- cO

c'i - -jO l-O)c?n--

r(oo r I r

OO@ot-ONO- Cr)

t-

r (o N r r -o

r r r

r \t NO.. n a?qO LO O)Ocq N o|r)qncr(g(O

c{

l\ | r r O) ' O ' O COi O)f.* oo o ool @O r l.- O) O)i t\@ + to +dl do, o @(o roO r lr) rl CDlrj - <i1 oi

l-I

(v)ota?

(v)(9I(o

Itrrrt(y)rSi o$l lr)ql c"j.g I cf)

al -ol-l (o

UJ'\'!o'b<q)..F

Fr

ojoa3

_ccs-oNE

)Oc

6Oo)c.occO

'oo)co'o

ruzo)coa

":ot5>rf,qob3tO

r(StO

*o=agoL

;=L

oq)co)ca'N

0)!L.oo- o)',o Zo

^f!OZA U'-cOo) cFV 'oL)6rtcc,= '9 .r ^3

JaY L J '=€O.l!

.!'t .g t(! 6.€:zooeJ-g tt d

.-\t \l

cof.-f.-,ri()rri

l.r)@ctNqf.-

tr)OJ\Nooqf--

lr)$cto,$qttr

co$f.-oN@oi

cr)orOc"jc.)

d

i*!{)\oi-\(9

oq

o)ntr

6tr'oc\l@l.-no

qro(\tqct)

\f6t

+(.oo?€(9

(.o$tqooc)Ic)

PdUqt-oEEc.i

lrltt

oq

O)ntr

rl\tto,f'* @O,N

-(ol'-sO

rS-tf\rO)rqscarqO)

tl

r()c.) , (.o ,

Nco (o\q \(o@ @$Onqr lt*

c.)

rrrr(oNq@cr)rc.j

:ls FtF101

fiPl".(bl

slp'l\|'$l

-l'(o Iol

l

b;d l

(o=Y tl

I

.(E'd,

€o: '-

+i;gi E ==ii- E$c$-E*u.E e B-T: E =

Ed€B F I€!BFx ^E-". ? n=EE.= :o

e*E - ;E*c; ;; * fi -:i fiEiHF E E' ' EEEFiE F

EEEEE FEt;g FE E F EEEEE i$ E FE EIE;:;EE s

aflEo Jl o)ilUI E6'|1*I

6'PRERE

$${u(\t

as5S

La)oq$cOO)tr)

tl)() | (O I o:) |

OO) l'* NrO) CD Oe.i e.i 6i r-

ONo)rri

@N t t t LO I

O@Loo;diN(o

r()OnLOr.c)q@

o)o)@ | ocQ | (oCgcO$ @O) F-NcO.: Or\t .:o(o(o (0@ @Nce|tr) tO- tr)c?SN .:q

rS

(ors-rrrrrl()t()co o')(ol-N l'-$r

orrrrrr(of'- C')qo

sO)N I OO I tr)- Cv) O) CO l.- NNcO@ O)O @Ndd coc.i Ncococo roo) tr)F*$lr) .:oq

-tt

C!rc\trr(r)rU)cDONrqa?ncr)LO O) LOlr)coN

O)

'c-l bl:!? c|\ .^l* 8ltsblo ^lal*l

IiloU).al.

l\*(.)lZ '4. Q^:alc o d El: PI sIo ox6lN .$'b

I

-lct)olc1

3 R.,E -P E €.€.E sp >!! .(uCGE o'e

I

'$ro)lcolB E CIo allz (/)o-l

o)lCl(trr.oc,l;6 O.^:> Ito *'El>\v-l3 Ssl8r.llJI

i()

r(!tO(o-

(t(!a(o

tr)O)LO

oiN(o

ocf)sO(o

(oO\o

f.-

c9oc!@t-

o\e'xoil<O)

.5

C)

:Q6l O)(\tobd:Q@O)q.cu(\t

O)

ba' .sCDqe(vt l=

,o

a_

<(E

a-'5\-(!.o(U

o.(E

(o.o)o)cI.^6.ct .$

tE. v'oqcD :Q'

,o '(q)

.O' qc^(D.o' .2

,(E

,ro O)

.ts F-fl.:cDs(E.-F6

.(tr-cOi.!

oc-s !€-c SorE 8 PEo -c -!

: F Eg'o (J x1

o a F o'G J'F .ro o 'Fg ,5

= E -8 so 6F o ,i'g :: ; v'o .a 'Z; E.3 .= P

3 .o-c.= or -'q 5 tr ^Gr6 oEa E

==PA;:g "9: IE 9ge-p,*,, E=eEd.3, s:6.FE=EE=fEe "F9EEE;e E'eeg;;s;e;; :E t:5E;3F: f E fr fr

,fi'E'i,'i,F39"F!; 3 E-^i,'a,Etrg€s 5 --=

E,:e.,b.,b.,b E .5 e 3 I ^,3 u.:hlb .8..5 P 8*3 ,,5 E' E'FFFF()OOOO F Z-IO>(LO> F F F

c',0).F

CI'oOo)5o)ca.o6-ccc

<(Eo- o)':9 z(E

^fI.:-()-U,=oo.'T-Ccoo)'a ''fr 'F

o;'9O/trc,h r(E

"f5(o'at ! =:o

J-!..:

zoovJ ,= .= eAtrEo-

-.: ..i=++

oqo

rOorrrttl.()r

o-

\-c\ I O)N l'- (Ona?

s cY)(oN

c.)$o,(ocoo,d

N(o@t-(oN

(Or | (g I O I

f'- N F- l"-oo cf) sNl.- N |f)

rrqrr)

c{t-ooc{N

o)

e$qN

o(\ts\fou?(9i-

q)6ta@6t

I-ro\@i-\c)

I'rqo|.\o?ir

cl{)(\qCD

6tro

oioc.it

loIr\lc?Ito(olocItoI

I trI|otolF:loloc

(.l

.(gI\* Oros(9 f<c.i o)s6.5d.r(o e)otroq

^GE6\'eg;b

(0 .=lo!to(olo ^s

Fp

a_c)\6e6t <(u

q:lf.i

o=cD )9'(glJ-s 5sc.i o

'a

rN O)NO(o (o co o, cotf)@ Nl'*Or-(o o'j@(oCr)r rltf'-oqn coq-:NO)

tr)

rcr)(orlo) c.)qnNtr)

N

r(f)s-rrCDN@o)NO(oo)@c.i

@@\o{co (o(oo)N

r<-rf\lO)-qnCDrrrqO)

tt

o)(9\rotu?o€

F-ooq(9o)0q(o

tqro€rOd

$

\rDIot

rooc\lq,N0q:f

(oo)Iroto?t(9

(v)

€q

FIqt

oo)q

IN

tO trf | (O F-NCA (ON\q \q(o@ @@$o cenq rrF* CA

cO

a_.E 'g.Ee2s

FH : P E 'S!9ro.,tr's : '8 I E

F E ^F E .P P^EFaY:E'9o=o)z'= .F='F _E + 5 F ^3-o ot* cr^ r- P: .o,; =F3 F; = .F.e (; : 'E

;.- i€E E,i;S ': i't; q = eE_4 E=;efE::- e EE"ie E E F

EEFFFgEigFE.E F E3-EEE.Ffi. F E S

@ $(OO $@rsF-c9 (ot-$ $os(0Nq c!qY qa?\c\o) (oo)o) (oocao)roOr s(OcD F-sct)(OOn qo?N c!oqccsq\t -CQ -at -t.c)tr)

o(o,

cDoCh

<d :'

6,,h5E.o.

| @ | OrO I

cD (OOq clqtr) COSf'* cO @o) co ro.t-

r (oco r r I

ro)o?no|r)r l'-n:r$

r r , ' I LoO I I

ooc!qo)oNO|r) cr)

+

r.- (o(\ | o)o)o I I cot-- -<t @(OO O9 =.n ..(\l \ q(o otr) s(o(o (oo) coN (olr) (oC oqn Nr -() s(O tO (o

r

No+

c.i

tttt

lllt

r (o@ r r r

@-O)@

tcr)rrrr

@

torrrrO)(o

F-

oE)(U

|f)

.g)

f.-

oa3ccsroNE

)(Oc

cOOo)c..$crco

'o(t)co,(!

ozo)coo

^:ob=oob.3tOr(!bc

^oo_clzcc(oso!

;=L

oo_c

o)c-.ovo_cc ,oo- .')':q z

\urfr:'o>U,=oo'-ccOo) o-tr

o ;'3'90/cic,A .:< ^o^f\at E t:6.: '-. (E

r!!d. €iizoo"zLLc=(rsJ.5"f_cgtrto-

.e.;sl \l

Nrtr)Olr) cf)o

,roclNoa

lr

lr)Itr

rX!

F-

$.€NF-oLI

,Y co 'F

F-

bl\l.(Bt-ci*lc.)

I

r-\L.

o,.$l*lrt-l\t\ololblqt

.cb lrl

\i(D.c.)\'CE \0)

d olcY) g,o'(U,L *Cts*

IX TV crA Mor so LoAt NGoAt rE vAo rHotDIEM cuol

USDEURGBPCHFJPYSGDCADAUD

KY BAO CAO

31/03/2014VND

21.03628.91034.98023.680

20416.69018.99019.440

31/12/2013VND

21.03628.90034.65023.560

19916.55019.60018.590

Thdrnh pn6 uO Chi MinhNgiry 22 th6ng 04 ndm 2014

Nguoi ldp

NguySn Thi YOn Huong

fe to6n trudng

WU

V6 Thi Kim Anh

vlt}m,s/ rxur*[ c(

SP(

NCAN HA

21