BAo cAo TAl CHiNH Hap NHAT QUY IIINAM 2017 - ocb.com.vn · (Ban hanh thea QD s61612007/QD-NHNN ngay 18/0412007 cuaNgiinHang NhaNuoc VN) SANG CAN £>61KE ToAN HQ'P NHAT talnqay30thang

BAo cAo TAl CHiNH Hap NHAT•

QUY III NAM 2017

NGANHANG TMCP PHUONG DONG41 vA 45LE DuAN, QU~ 1, TP.HCM, VI~T NAM

Bi~u s6: B02affCTD-HN(Ban hanh thea QD s6 1612007/QD-NHNN ngay

18/0412007 cua Ngiin Hang Nha Nuoc VN)

SANG CAN £>61KE ToAN HQ'P NHATtal nqay 30 thang 09 narn 2017

TAl SANTi~n m~t, vang bac, da quyTlen gwi t~i Ngan hang Nha nuoc Vi~t Nam(HNHNN")Ti~n, vang gwi t~i cac TCTD khac va cho vaycac TCTD khac

Ti~n, yang giYital TCTO khacCho yay cac TCTO khac01,1'pMng rui ro eho yay cac TCTO khac

Ch(l'ng khoan kinh doanhChling khoan kinh doanh01,1'phong ehling khoan kinh doanh

cac cong clJ tai chinh phai sinh va cac tal santal chinh khacCho vay khach hang

Cho yay khach hang01,1'phong rui ro eho yay khach hang

Hoat dQng mua nQ'Mua no01,1'phonq rui ro heat dong mua no

Ch(l'ng khoan dau tlJ'Chling khoan d~u tU' s~n sang d~ banChling khoan d~u tU'gil) d~n ngay dao han01,1'i?hon~ehling khoan d~u tU'

Gop von, dau tlJ' dai h~n£)~u tU'vao eong ty conV6n g6p lien doanh£)~u tU'vao eong ty lien k~t£)~u tU'dai h<;3nkhae01,1'phOng giam gia d~u tU'dai h<;3n

rai san cO dinhTai san co' c1inhhCPuhlnhNguyen gia tai san e6 dinhHao mon tai san e6 dinhTai san co c1inhthue iai chinhNguyen gia tai san e6 dinhHao mon tai san e6 dinhTai san co c1inhva hlnhNguyen gia tai san e6 dinhHao mon tai san e6 dinh

Bat dQng san dau tlJ'Nguyen gia b~t dong san d~u tU'Hao mon b~t dong san d~u tU'

rai san co khcicCae khoan phai thuCae khoan lai, phi phai thuTai san thu~ TNON hoan l<;3iTai san C6 khae

Trong c16:LQ'ithe thU'O'ngm<;li01,1'phong rui ro cae tai san C6 noi bang khae

TONG TAl SAN

Thuyetminh

23

4

5

So cuoi quy So c1fJunsmVND VND

541.592.488.745 463.412.241.8431.322.633.254.049 1.199.607.187.123

3.134.902.883.021 6.462.211.108.7212.984.902.883.021 4.221.401.108.721150.000.000.000 2.240.810.000.000

1.934.026.611.8971.934.026.611.897

5.729.039.72745.677.645.099.839 38.175.043.759.12846.155.722.676.364 38.506.723.127.255(478.077.576.525) (331.679.368.127)

15.325.495.786.16514.886.818.496.578

769.164.349.283(330.487.059.696)

55.903.210.772

79.847.300.000(23.944.089.228)466.489.960.355211.247.480.539452.395.734.301

(241.148.253.762)

255.242.479.816332.292.425.959(77.049.946.143)

2.340.583.301.6701.108.864.024.864848.114.540.170

388.404.736.636

14.619.496.216.82114.099.861.350.421

770.215.417.171(250.580.550.771)

57.701.836.904

79.847.300.000(22.145.463.096)407.947.523.803197.345.202.048423.738.209.552

(226.393.007.504)

210.602.321.755275.882.114.836(65.279.793.081 )

2.429.667.855.2901.411.644.024.777799.033.167.908

224.490.032.605

(4.800.000.000) (5.499.370.000)70.805.001.636.240 63.815.087.729.633

~~~~~~~~ .. ~~-:~~~0it=--t:4_~J~~~i=~-;::~~;:.~E=:--_---·-~.~--==-....g. --.~_ ~~

HQi scY chinh: 41 & 45 LEiDu.§n,Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84·0) 38 220 963 - Website www.ocb.com.vn1

Bieu 56: B02affCTD-HN(Ban hanh theo QD 56 16/2007/QD-NHNN ngay

18/04/2007 cua Ngan Hang Nha Nuoc VN)

BANG CAN DOl KE loAN HQ'P NHAltal nqay 30 thanq 09 narn 2017

Thuy~tminh

N<;YPHAITRACae khoan nQ'Chinh phu va NHNNTiAn, vang gwi va vay cac TCTD khac

Ti~n, vang gwi cua cac TCTO khacVay cac TCTO khac

Ti~n gwi cua khach hangcac eong cu tal ehinh phai sinh va caccong nQ'tal chinh khacVOn tal tro, uy thac dau ttr, eho vay rnaTCTD ehiu rui roPhat hanh giay tOo co giacac khoan nQ'khac

Cac khoan lai, phi phai traThu~ TNON hoan 19iphai traCac khoan phai tra va cong no khacOl,I'phOng cho cong no tiern ~n va cam k~tngo9i bang

TONG N<;YPHAI TRA

VON CHU 50' HO'UVOn va cac quy 12

Von cu« rCrDVOncll ph~nVOnd~u tU'XOCBTh~ng duovOn cll ph~ncll phi~u quycll phi~u U'udaiVOnkhacQuycua rCrDChenh I~ch ty gia hoi doaiChenh I~ch danh gia 19itili sanLQ'i nhu~n chua phan phOi

TONGNQPH~TRAvAvONCHUSO'HO'U

67

8

10

s6 cuoi quyVNO

s6 (fEw nemVNO

358.891.153.4077.744.079.822.1315.797.259.873.8121.946.819.948.319

50.803.741.019.297

424.781.685.20011.541.720.766.3315.860.141.842.6185.681.578.923.713

43.063.985.057.8138.343.449.670

92.100.218.461.528 2.131.150.305.4483.290.083.991.999 996.838.495.1461.370.257.747.895 932.590.019.251802.077.233.805 669.764.476.160

568.180.514.090 262.825.543.091

65.667.272.196.257 59.099.409.778.859

5.137.729.439.983 4.715.677 .950.774 A4.008.550.000.000 4.008.550.000.0004.000.000.000.000 4.000.000.000.000 'Y-. ~

98.800.000.000 98.800.000.000 THUO(90.250.000.000) (90.250.000.000)\PH,'?",,,-

302.019.790.303 243.982.447.782~(12.796.125.764 )

839.955.775.444 463.145.502.992

70.805.001.636.240 63.815.087.729.633

~~~~~ ..- --_ _-- : -- --~:-- -~-:~:-:--:---_.-- --.=--- ------_. __ ._ .._--_.-.--------=.. _. - ....::- -:=._- ". . -:.-:~-::::::-:-'.-~~- ...- --. =..===. .-----_-_-- -- -------

HQi sO> chinh: 41 & 45 Le Du~n, Q. 1, Tp.HO Chi Minh - Tel: (84·8) 38 220 961 - Fax: (84-8) 38 220963 - Website: www.ocb.com.vn2

Bi~u 56: B02affCTD-HN(Ban hanh thea QD s6 16/2007/QD-NHNN ngay

18/04/2007 cua Ngan Hang Nha Nuoc VN)

esc CHi TIEU NGOAI BANG CAN DOl KE ToAN HQ'P NHAT

Baa Ianh yay v6nCam k~t giao djeh h6i doa]

Cam k~t mua nqoai t$

Cam k~t ban nqoal te

Cam k~t giao dich hOidoai

Cam k~t giao dich tU'O'nglai

Cam k~t eho yay khong huy ngangCam k~t trong nghi~p vl,I UC

Baa lanh khac

Cae cam k~t khac

Thuy{Jt s6 cu6i quy s6 C!fW nemminh VNO VNO

66.380.679.667 103.816.775.81222.304.286.657.204 7.250.311.996.985

283.722.960.939 146.881.790.000283.208.990.265 144.519.143.185

21.737.354.706.000 6.958.911.063.800

1.157.410.209.190

5.166.585.507.608

941.206.359.319

3.654.011.258.486

TP. HCM, ngay 25 thanq 10 narn 2017

=

NgU'ai I~p K~ toan trU'Oong

Nguyim Thj Thu Ha

;AN HjjM~'CjNGDI

~~~~~~~~~~~~~~~§.~ - ---:: -:~--'-:..-...--..HQi sa chinh: 41 & 45 LEiOuan, Q. 1, Tp.H6 Chi Minh, Tel: (B4·8) 38 220 961 ..f-ax: (54-8) 38 220 963, Website: www.ocb.corn.vn

3

, .-.~.----..- _ .._. -_. -....~."-.,-- .._._- ---- -, ...., ..:_--_:::.,.:.::.., ...... - - - ........._ ....._---

•

OoeBNg,an H~ngPNldngI>6ng

NifJm tin va Ihjnl/ VU(YIIg Bi~u s6: B03a/TCTD-HN(Ban hanh thea TT s6 49/20141TT-NHNN ngay

3111212014 cua Ngan Hang Nha Niroc VN)

KET QUA HOAT BONG KINH DOANH HOP NHAT. . .Quy 03 narn 2017

Chitieu Thuyet OUY 3.2017 OUY 3.2016se fuy ke ti» c1au se fuy ke tiP c1au

minh niim c1encu6i nem c1encu6i03.2017 03.2016

Thu nhap li3iva cac khoan thu nhap 13 1.472.458.478. 780 1.047.461.194.090 4.019.385.267.590 2.906.423.038.156tlJ'O'ngtl,J'Chi phi li3iva cac chi phi tuonq tl,J' 14 824.547.085.277 600.317.055.284 2.333.664.637.446 1.699.239.581.429THU NH~P LAI THUAN 647.911.393.503 447.144.138.806 1.685.720.630.144 1.207.183.456.727

Thu nhap tCPheat dong dich VI,J67.112.746.902 36.772.140.344 171.894.717.331 86.192.222.270

Chi phi heat dong dich VI,J 12.126.325.268 10.188.540.666 29.713.036.393 23.201.141.755Uii 116 thuan tCPhoat dQng djch VI.' 54.986.421.634 26.583.599.678 142.181.680.938 62.991.080.515Uii thuan tiP hoat dQng KD ngo~i h6i 16.560.326.383 16.975.682.903 33.675.799.382 5.041.515.162L3i thuan tiP mua ban CK kinh doanh 15 3.537.499.998 3.537.499.998Uii thu~n tiP mua ban CK d~u tll' 16 34.322.191.673 (34.866.439.007) 68.506.301.183 (5.857.225.056)Thu nh~p tiP gop v6n, mua c6 ph~n 17 39.000.000 1.062.800.000 39.000.000 2.082.996.900Thu nhap tCPheat dong khac 43.213.743.037 25.384.436.245 59.779.595.046 114.560.778.480Chi phi heat dong khac 33.044.848.762 7.518.383.126 40.599.627.165 73.686.760.245L3i 116 thuan tiP hoat dQng khac 10.168.894.275 17.866.053.119 19.179.967.881 40.874.018.235TONGTHUNH~PHO~TDONG 767.525.727.466 474.765.835.499 1.952.840.879.526 1.312.315.842.483CHI PHi HO~T £)(;>NG 18 350.985.994.751 257.617.547.349 940.818.177.081 743.136.122.735 .~

LQ'I NHU~N THUAN n1HO~ T DONG '()., "KINH DOANH

416.539.732.715 217.148.288.150 1.012.022.702.445 569.179.719.748 ~.('''

Chi phi dl,J'phonq rui ro tin dl,Jng 119.778.476.616 97.655 088.448 220.308.236.132 225.693.443.747 :GTONG LQ'I NHU~N TRU'OC THU~ 296.761.256.099 119.493.199.702 791.714.466.313 343.486.276.001 tlHANChi phi thue thu nh$p doanh nghi$p 59.439.117.557 23.866.889.474 158.698.568.597 68.713.429.853 NG ~

~LQ'I NHU~N SAU THU~ 237.322.138.542 95.626.310.228 633.015.897.716 274.772.846.148.~

TP. HeM, ngay 25 thang 10 nam 2017

NgU'cYi I~p K(} toan trU'cYng

Nguyfm Thi Thu Hit

- -. _._-- -- .,--- .-~-- _._. -- ------ -- - - ---. -- - .-. --- ..-.--HQi stY chinh: 41 & 45 Le DLI~n.Q. 1, Tp.H6 Chi Minh - Tel: (84·8) 38 220 961 Fax (84-8) 38 22Ci963 - Website: www.ocb com.vn

-4-

OCB IMam tin ve ttunt: '""'~NganHlng PhUclng Il6ng ,

Milu s6: - B04arrCTD-HN(Ban hanh theo Thong nr 56 49/20 14/TT-NHNNngay 31/1212014 ella Ngiin Hang Nha Niroc VN

SANG LU'U CHUYEN TIEN TE;HQ'P NHATtai ngay 30 lhang 09 nam 2017

Chi tteose J[Jyke tLl' c1iw se J[Jyke tLl'c1~u

Thuyet nem c1encu6i nem c1encu6iminh Q3.2017 Q3.2016

3.970.303,895,328 2.793,707.457,903(2.201.351,879.801) (1.514.247.589.146)

142,181.680.938 62.991.080.515

117.001.491.752 77.604.801.784

(23.577.905.567) 13.335.281.161

3.225.996.623 15,957.639.452

(903.371.752.621 ) (709.468.614.119)(125.543.877.655) (72.396,879.952)

978.867.648.997 667.483.177.598

LU'U CHUYEN TIEN Tty HO~T DQNG KINH DOANH

Thu nhap lai va cac khoan Ihu nhap tuonq II,J'nhan duocChi phi lai va cac chi phi tll'O'ng tl,J'da IraThu nhap tu hoat oong dich Vl,Jnhan oll'O'cChenh I~ch s6 tien thuc chi tu heat o¢ng kinh doanh chlingkhoan, yang bac, nqoai t~Thu nhap khacTi~n thu cac khoan no oa oll'Q'c xli' Iy xoa, bu o~p b~ngngu5n dl,J'ph6ng rui roTi~n chi tra cho nhan vien va heat d¢ng quan Iy, conq Vl,JTi~n thu~ thu nh~p thl,J'cn¢p trong ky

LU'u chuy~n ti~n thu~n tLl' ho~t dQng kinh doanh tmcYcnhCfng thay dbi v~ tili san va vbn lU'u dQng

NhCmg thay c16ive tai sim hO{lt c1ijng(Tang)/Giam cac khoan ti~n, yang gLri vacho yay cc3cTCTD khac(Tang)/Giam cac khoan v~ kinh doanh chling khoan(Tang)/Giam cac cong Cl,Jtai chinh phai sinh khac(Tang) cac khoan cho yay khach hangGiam ngu5n dl,J'ph6ng o~ bu o~p t6n th~t cac khoan (tindl,Jng,chling khoan, o~u tll' dai hc;ln)(Tang)/Giam khac v~ tai san hOc;ltd¢ngNhCPngthay c16ive cong ng' hO{lt c1ijngTang/(Giam) cac khoan nO'Chinh phu va NHNNTang/(Giam) cac khoan ti~n gLri, ti~n yay cac TCTDTang/(Giam) ti~n gLri cua khach hang (bao gam ca KBNN')Tang / (Giam) pMt hanh gi~y tcyc6 gia (ngoc;litru gi~y tc)'c6gia phat hanh oll'Q'ctinh VaGhOc;ltdOng tai chinh)Tang/(Giam) v6n tai trQ',uy thac d~u tll', cho vay ma TCTDchiu rui ro(Giam)/Tang cac cong Cl,Jtai chinh phai sinh va cac khoan nQ'tai chinh kMcTang/ (Giam) khac v~ cong nQ'hOc;ltdOngChi tu cac quy cua TCTD

LU'u chuyfm ti~n thuc1n tLl' ho~t dQng kinh doanh

2.090.810,000.000 (344.660.000.000)

(2.719.932.690.166) (2.910.505,167.318)(5.729.039.727) (37,882.325.843)

(7,648,611,549.109) (8.822.044,095.632)

~

(6.672.509.998) -,

85.837.512.441 210.234.356.460

(65.890.531.793) (311,316.848.080)(3,797.640.944.200) (4.088.123,655.835)7,739,755,961.484 10,024.674.405.876

2.293,245.496.853 103,195,771.370

(30,931,843.920) 239.417.705.951

(8.343.449.670) (52.366.420.000)

111.112,537,562(689.100.000)

-------

57,830.456.64429.265.470.539

(984.812.501.246) (5.234.797.168.270)

------_._,--,,_._--_.,---_ _, "" ' , ..,..,_ "_ ..,_._, , ', -..-" ,,..,..__ _,.,."._._-_ .._-----_._ .._ _,,,.._--_ ..---HQi sO>chinh:41 &45 Le Du~n, Q, 1, Tp.H6 Chi Minh ..Tel: (84,8) 38 220 961 . Fax: (84-8) 38 220 963 . Website: www.ocb.com,vn

- 5 -

oOCB NtrJm tin va ttnnt, l'U'r,lIllj

N~ HilngPhticng ll6ng

M§u s6: - B04arrCTD-HN(Ban hanh thea Thong ur s6 49/20 14/TT-NHNNngay 31112/2014 cua Ngan Hang Nha Niroc VN

BANG LU'U CHUYEN TIEN TI; HQ'P NHArtal nqay 30 thang 09 narn 2017

Chi nsos6 /iiy ke tiP dflU se /iiy ke tiP dau

Thuyet niim den cu6i nem den cu6iminh Q3.2017 Q3.2016

(40.984.772.049) (19.982.350.462)40.338.539.161 81.800.288.002

(70.219.190.380)

39.000.000 2.082.996.900

(607.232.888) (6.318.255.940)

452.852.360.000(37.076.051.974) (380.569.988.033)

~(37.076.051.974) 72.282.371.967 I',

.-'

(1.022.495.786.108) (5.168.833.052.243) N5.884.420.537.687 7.461.896.060.747 JOI(12.796.125.764) 3.032.847.621

:JHl4.849.128.625.815 2.296.095.856.125 .......

.~

Mua sam tal san c6 djnhTi~n thu tCPthanh Iy, nhU'Q'ngban TSCf)Ti~n chi tCPthanh Iy, nhU'Q'ngban TSCf)Ti~n chi tCPdau tu, gop von vao don vi khacTi~n thu cOtuc va lQ'inhuan duoc chia tCPcac khoan dau tu,gop v6n dai hanLlI'u chuyen ti6n thuan tt» hoat dqng diiu tU'

LU'U CHUY~N TIEN TIl HO~T DQNG TAl CHiNHTang v6n di~u 1$COtuc tra cho cOdong, lQ'inhuan dt3chia

LlI'u chuysn ti~n thuan tt» hoat dqng tal ehinhLlI'u ehuy~n ti~n thuan trong kyTi~n va cae khoan tll'O'ng dll'O'ng ti6n t~i thcYidi~m diiu kyDi~u ehinh anh hll'cYngeua thay dbi ty giaTi6n va cae khoan tll'O'ng dll'O'ng ti6n t~i thcYidi~m eu6iky

Ngll'cYiI~p K~ toan trll'cYng

Nguy€mThi Thu Ha

HQi 56> chinh:41 &45 Le Duan, Q. 1, Tp H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.oeb.com.vn

-6-

OCB NMm til) vd Ill/Ill> VIJ(ltIQ

Ngin HM>g I'hII<!ng Ilbng

THUY~T MINH BAo cAo TAl CHfNH HOP NHATQuy III nam 2017 .

Mliu sa: - B05arrCTD- HN(Ban hanh theo Thong tu s6 49/20 14rrT-NHNNngay 3111212014cua Ngan Hang Nha Nuoc VN)

THUYET MINH BAo cAo TAl CHINH HQ'PNHAT CHQN LQCQuy III narn 2017

I. D~C DIEM HO~T DONG

GIOI THleU VE NGAN HANG

Nqan hang Thuonq mal Co phan Phuonq Dong (sau day gQi t~t la "Nqan hang") laNgan hang Thuonq mal Co phan dU'Q'cthanh lap tal nuoc Cong hoa Xa hOiChu nghiaVi$t Nam.

1. Thanh I~pva noet o9n9

Ngan hang la mot ngan hang thuonq rnai c6 phan duoc thanh I$p tal Viet Nam theoGiay phep hoat dong so 0061/NH-GP do Ngan hang Nha nuoc Viet Nam cap trongthai han 99 nam ke tl) nqay 13 thanq 4 narn 1996 va Giay ChCl'ngnhan Dang ky kinhdoanh so 0300852005 nqay 10 tMng 5 narn 1996 do Sa Ke hoach va Dau tU'Thanhpho Ho Chi Minh cap va cac giay phep dieu chlnh khac.Hoat dong chinh cua Ngan hang bao gam:

Huy dong von ng~n h<;ln,trung h<;lnva dai h<;lncua mQito chCi'cthu9C cac thanh phankinh te va dan CU'dU'cYihlnh thCi'ctien gui c6 ky h<;ln,khong ky h<;lnb;jjng Dong Vi$tNam;

Tiep nh$n von uy thac d~u tU'va phat trien cua cac t6 chCi'ctrong nU'cYc;

Yay von cua Ngan hang Nha nU'cYcva cua cac t6 chCi'ctin dl,mg kMc;

Cho vay ng~n h<;ln,trung h<;lnva dai h<;lndoi vcYicac to chCi'cva ca nhan tuy theo tinhchat va kha nang nguon von;

Chiet khau thU'O'ngphieu, trai phieu va giay to' c6 gia. Hun von, lien doanh va mua coph~n theo phap lu$t hi$n hanh;

Lam dich Vl,lthanh toan giCfacac khach hang;

Thl,J'chi$n kinh doanh ngo<;lit$, vang b<;lcva thanh toan quoc te, huy dong cac IO<;livontl) nU'cYcngoai va cac dich Vl,lngan hang khac trong quan h$ vcYinU'cYcngoai khi dU'Q'cNgan hang Nha nU'cYccho phep;

D<;liIy bao hiem theo quy dinh cua phap lu$t;

Kinh doanh trai phieu theo quy dinh cua phap lu$t;

Cap tin dl,lng dU'cYicac hlnh thCi'c:chiet khau, tai chiet khau cong Cl,Jchuyen nhU'Q'ng;tai chiet khau giay to' c6 gia; phat hEmhthe tin dl,lng; bao lanh ngan hang;

Ma tai khoan thanh toan cho khach hang;

Ma tai khoan: Ma tai khoan thanh toan t<;liNgan hang Nha nU'cYcVi$t Nam; ma taikhoan thanh toan t<;lito chCi'ctin dl,lng, chi nhanh Ngan hang nU'cYcngoai khac;

To chCi'cthanh toan noi bo, tham gia h$ thong thanh toan lien ngan hang quoc gia;

=

··m H: "'~/I.i'NG £

·'.HO"-

7

oOCB Nltimtil) va Chin"vuotv;NgIn H>ng"...,nqfl6ng

THUY~TMINHBAa cAo TAl CHfNHHOPNHATQuy III nam2017

Miiu sa: - B05arrCTD- HN(Ban hanh theo Thong (If s&49/2014rrT-NHNNngay 31112/2014 cua Ngan Hang Nha Nuoc VN)

2.

Dich VI,Jquan Iy ti~n mat, tu van nqan hang, tai chfnh; cac dich VI,Jquan Iy, bao quantal san, cho thue tu, ket an toan:

TU'van tai chfnh doanh nqhiep, tu van mua ban, hop nhat, sat nhap doanh nqhiep vatu van dau tu:

Tham gia dau thau mua ban tin phieu Kho bac, conq Cl,Jchuyen nhuonq, trai phieuChfnh phu, tin phieu Nqan hang Nha nuoc va cac giay to c6 gia tr] khac tren th] trU'6'ngtien te;

Dich VI,Jm6i gicYiti~n te;

Phat hanh chLfng chi ti~n gui, ky phieu, trai phieu, tin phleu de huy dong von theo quydinh cua l.uat cac to ChLfCtin dl,mg, l.uat chLfng khoan, quy dinh cua Chfnh phu vahU'cYngdan cua Ngan hang Nha nU'cYcViet Nam;

Gui, nMn gui von cua to ChLfCtin dl,Jng,chi nhanh ngan hang nU'cYcngoai, to ChLfCtaichfnh trong nU'oc va nU'cYcngoai theo quy dinh cua phap lu~t va hU'cYngd~lncua Nganhang Nha nU'oc Viet Nam;

Uy thac, d<;liIy trong ITnhVl,l'Clien quan den hO<;ltdong ngan hang, kinh doanh baohiem, quan Iy tai san theo quy dinh cua phap lu~t va hU'cYngd~lncua Ngan hang NhanU'oc Viet Nam;

Mua nO';

Kinh doanh mua, ban vang mieng.

Von cophan

Von co phan ban dau cua Ngan hang do co dong g6p la 70.000 trieu dong va dU'O'cbosung theo tling th6'i kyoSo von co phan cua Ngan hang t<;lingay 30 thang 09 nam 2017la 4.000.000.000.000 dong (t<;lingay 30 thang 06 nam 2017: 4.000.000.000.000 dong).

Thanh phan H9i dong quim trj

Cac thanh vien HOidong Quan tri trong nam va vao ngay It;lpbao cao nay nhU'sau :~"'" • < .•

3.

H9 va ten Ch(Fc V{J Ngay-"'" '"""'"

eng Trinh Van Tuan Chu tich 80 nhiem ngay 12 thang 05 nam 2012

eng Phan Trung Oy vien 80 nhiem ngay 12 tMng 04 nam 2010

eng Ng6 Ha 8ac Oy vien 80 nhiem ngay 12 thang 11 nam 2011

Ong Le Quang Nghia Oy vien 80 nhiem ngay 21 thang 11 nam 2014

Ong Phan va Tuan Oy vien 80 nhiem ngay 25 thang 04 nam 2015

8

OCB Nleflltmv6thmhvlJc;,.)_ H>ng 1'11'."'9!lbng I

M~u s6: - BOSa/TCTD- HN(Ban hanh thea Thong tir 56 49/20141TT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

THUYET MINH sAo cAo TAl CHfNH HOP NHATQuy III narn 2017

Ban Kif~msoet

Cac fhanh vien Ban Kiem scat tat ngay 30 thanq 09 narn 2017 va cho toi thai diem I$pbao cao nay gam:

He) va ten

eng Nguyen Van Ba

eng Pharn Quang Vinh

Ba £)i;\ngThi Quy

Cturc vy

TrLl'ong ban

Ph6 ban

Thanh vien

Ngay

Bo nhiern nqay 03 thang 06 narn 2011

Bo nhiem nqay 25 thanq 04 narn 2015

Bo nhiem ngay 03 thang 06 nam 2011

4. Ban Tong Glsm (foe

Cac thanh vien Ban Tong Giam doc tai nqay 30 thang 09 nam 2017 va cho toi thai diemlap bao cao nay gam:

Ch(Pc vy

eng Nguyen Dlnh Tung Tong Giarn doc

eng Truonq Dlnh Long Ph6 Tong Giarn doc

eng Truonq Thanh Nam Ph6 Tong Giarn doc

Ba Dao Minh Anh Ph6 Tong Giam doc

Ngay

Bo nhiern nqay 24 thanq 08 nam 2012

Bo nhiem nqay 09 thanq 03 narn 2007

Bo nhiern nqay 10 thanq 05 narn 2010

Bo nhi$m ngay 09 thang 01 nam 2012

Ba Huynh Le Mai Ph6 Tong Giam doc Bo nhi$m ngay 18 thang 11 nam 2013

5. Trv sOt chinh, chi nhanh

Ngan Mng ThLl'ong mc;tiCo phan PhLl'ong£)ong e6 tn,!sO>chfnh di;\ttc;tiso 41 va 45 LeDuan, PhLl'ang B~n Nghe, Qu$n 1, TMnh pho Ha Chf Minh, Vi$t Nam. £)~n ngay 30thang 09 nam 2017, Ngan hang PhLl'ong£)ong e6 mot (01) HOisO>chfnh, ba mLl'oi bon(34) chi nhanh chfnh, tam mLl'oimot (81) ph6ng giao dieh tc;ticac tTnhva tMnh pho trenca nLl'&c.

6. Cong ty con

Tc;tithai diem 30 thang 09 nam 2017, Ngan hang co 01 eong ty con, th~mhIc;'lptc;tiVi$tNam.

Cong ty TNHH Mot tMnh vien Chuyen tiEmQuoe t~ Ngan Hang ThLl'ong Mc;tiPhU'ong£)ong "OIMT" dLl'Q'cthanh l<;ipthea Giay ehLl'ng nh<;indang ky doanh nghi$p so0314327542 ngay 03 thang 04 nam 2017 v&i ty 1$von g6p 100%.

7. Can bi), cong nhan vien

Tong so can bo cong nhan vien cua Ngan hang va Cong ty can vao ngay 30 thang 09nam 2017 la 4.496 ngLl'ai (ngay 30 thang 06 nam 2017: 4.102 ngU'ai).

II. KY KE ToAN, DO'N V! TIEN T!;=SLYDl)NG TRONG KE ToAN

9

GoeB: Ntlm'tinvdCl,ml1vuQIl\JNginHing pt""'oq!l6ng i

THUY~T MINH BAacAo TAl CHfNH HOP NHATQuy III narn 2017 .

1. Ky ke toen nem

Narn tal chinh cua Ngan hang va conq ty con b~hd~u vao nqay 01 thanq 01 va ket thucvao ngay 31 thanq 12

Mfiu sB: - B05arrCTD- HN(Ban hanh thee Thong nr s6 49/20 14rrT-NHNNngay 31112/2014 cua Ngfin Hang Nha Nuoc VN)

2. Don vi tien tij SLPdf:lng trong ke toen

Cac bao cao tal chinh hop nhat cua NgE'1nhariq duoc trinh bay theo don vi d6ng Vi$tNam.

III. CHuAN MIlC vA CHE DO KE ToAN Ap Dl)NG

Bao cao v~ tuan thu cac chuan rnuc k~ toan Vi~t Nam - VAS

Ban Tong Giarn doc Ngan hang khang dinh cac bao cao tai chinh hop nhat dlnh kernduoc I$p tuan thu theo cac Chuan rnuc Ke toan Viet Nam va H$ thong Ke toan cacTCTD Vi$t Nam.

Ch~ de?va hinh thL'Pck~ toan ap dl:mg

Vi$c trinh bay cac bao cao tai chinh yeu c~u Ban Tong Giam doc phai thl,J'chi$n cacU'cYctinh va gia dinh anh hU'ang den so li$u bao cao cua tai san, nc;>'phai tra cOngnhU'vi$c trinh bay cac cong nc;>'tiem an. Cac U'cYctinh va gia dinh nay cOnganh hU'ang delnthu nh$p, chi phi va ket qua so Ii$u dl,J'ph6ng. Cac U'cYctinh nay dU'c;>'cdl,J'atren cacgia dinh ve mot so yeu to vcYicac mLl'cdOkhac nhau ve chu quan va tfnh khong ch~cch~n. Do v$y, cac ket qua thl,J'Cte c6 the c6 thay doi dan den vi$c dieu chTnhcac khoanml,JCc6lien quan sau nay.

Cac cO'sa danh gia dU'Q'csU>dl:mg trong qua trinh I~p BCTC va cac U'<Yctinh k~toan quan trQng

Cac bao cao tai chinh hc;>'pnhat cua NgEInhang dU'c;>'cI$p theo H$ thong Ke toan cacTo chLl'cTin dl,JngVi$t Nam theo ThOng tU' 10/2014fTT-NHNN ("Thong tU' 10") quyetdinh ve vi$c stia dOi, bo sung mot so tai khoan trong h$ thong tai khoan ke toan cacto chLl'ctin dl,Jngban hanh theo Quyet dinh 479/2004/Qf)-NHNN ngay 29 thang 4 nam2004 cua Thong f)oc Ngan hang Nha nU'cYcVi$t Narn ban hanh c6 hi$u Il,J'cttY ngay01 thang 01 nam 2005 va cac quyet dinh bo sung, stia doi Quyet dinh so 479/2004/Qf)NHNN, Thong tU'so 49/2014fTT-NHNN ngay 31 thang 12 nam 2014 stia doi, bo sungmot so dieu khoan cua che dObao cao tai chinh doi vcYicac to chLl'ctin dl,Jngban hanhkem theo Quyet djnh so 16/2007/Qf)-NHNN ngay 18 thang 4 nam 2007 cua Thongdoc Ngan hang Nha nU'cYcVi$t Nam va H$ thong Chuan ml,J'CKe toan Vi$t Nam do BOTai chinh ban hanh.

Cac bao cao tai chinh hc;>'pnhat kem theo dU'Q'cI$p tren cO'sa tuan thu cac nguyent~c va thong 1$ke toan dU'Q'cchap nh$n t<;liVi$t Nam. Bang can doi ke toan hc;>'pnhat,bao cao ket qua hO<;ltdong kinh doanh hQ'pnhat, bao cao lU'uchuyen tien t$ hc;>'pnhatva cac thuyet minh di kem cOng nhU'vi$c sti dl,Jngcac bao cao nay khong danh chonhCmgai khOng thOng hieu cac thong 1$,thu tl,JCva nguyen t~c ke toan Vi$t Nam vangoai ra, cac bao cao nay kh6ng nham the hi$n tinh hinh tai chinh hQ'pnhat va ketqua hO<;ltdong kinh doanh hQ'pnhat va lU'uchuyen tien t$ hc;>'pnhat cua Ngan hang

·'G~NWG~j~~tit

10

OCB NiemlmvdthmhvL'O'/FJ

~HM>q-""'g

THUY~T MINH BAo cAo TAl CHfNH HOP NHATQuy III narn 2017 .

Mftu s6: - G05a/TCTO- HN(Ban hanh thea Thong ur s6 49/20 14/TT-NHNNngay 31/12/2014 CLIa Ngiin Hang Nha Nuoc YN)

theo nhCYngnguyen tac va thong 1$ke toan duo'c chap nhan rong rai (} cac quoc giava the che ben ngoai Vi$t Nam.

N. CH~HSAcHK~TOANApDVNGT~INGANHANG

1. Chuyen d6i tilm t~

Theo he thong ke toan cua Ngan hang va Cong ty con, tat ca cac nqhiep vu phat sinhcua Ngan hang va Cong ty con duo'c hach toan theo nguyen te, T<;1ithai diem lap baocao, tai san va conq no co nguon goc nqoai t$ duoc quy doi sang VND theo ty gia quydinh vao ngay I$p bang can doi ke toano Cac khoan thu nhap va chi phi bang nqoal t$cua Ngan Mng va Cong ty con duoc quy doi ra VND theo ty gia VaG nqay phat sinhgiao djch. Chenh lech ty gia do danh gia l<;1icac tai san va cong nQ'bang ngo<;1it$ sangVi$t Nam dong dU'Q'cghi nh$n VaGbao cao ket qua hO<;1tdong kinh doanh.

2. Nguyen tac thl,l'c hi~n hC)'pnhat Cik bao cao tai chinh

Bao cao tai chinh hQ'p nhat bao gam bao cao tai chinh cLla Ngan Mng va cLla Cong tycon t<;1ingay 30 thang 09. Bao cao tai chinh cLla Cong ty con co cung nien dO I$p baocao va stJ dl,mg cac chinh sach ke toan mot cach nhat quan vO'i Ngan hang.

Tat ca cac so dU' va cac giao dich noi bO, ke ca cac khoan lai chU'a thl,l'c hi$n phat sinhhi cac giao dich noi bO da dU'O'c10<;1itni hoan toano

Bao cao tai chinh cLla Cong ty con dU'O'c hO'p nhat VaG bao cao tai chinh cLia Nganhang theo phU'O'ng phap hQ'p nhat toan phan bat dau tli ngay Ngan hang co qUYE!nkiem soat. Sl,l' kiem soat ton t<;1ikhi Ngan hang co quyen, trl,l'c tiep hay gian tiep, chiphoi cac chinh sach tai chinh va hO<;1tdong cLla dO'n vi nham thu dU'Q'c lQ'i ich tli cachO<;1tdong cLla dO'n vi do. Ket qua hO<;1tdong kinh doanh cLla Cong ty con mO'i dU'Q'cmua ho$c mO'i dU'Q'c thanh Iy trong nam dU'Q'ch<;1chtoan VaG bao cao ket qua hO<;1tdong kinh doanh hQ'p nhcf!tmot cach hO'p Iy tinh tli ngay mua ho$c tinh den ngay thanhIY·

3. Cong c~ tai chinh phai sinh

Cac hQ'p (fang ky h{;1n,hoan (fai

£)oi vO'i cac hQ'p dong ky h<;1n,hoan doi chenh I$ch giCYagia tri d6ng cLia so IU'O'ngngo<;1it$ cam ket mua/ban tinh theo ty gia ky h<;1nva ty gia giao ngay t<;1ingay hi$u Il,l'CcLiahQ'p d6ng dU'Q'cghi nh$n ngay t<;1ingay hi$u Il,l'c cLia hQ'pd6ng nhU' mot khoan ml,lCtaisan - khoan ml,lC "Cac cong Cl) pMi sinh va cac fai san fai chinh kMc" neu dU'O'ngho$c khoan ml,lCcong nO'- khoan ml,lC"Cac cong Cl)pMi sinh va cac cong nQ' lai chinhkMc" neu am. Chenh I$ch nay sau do dU'Q'cphan bo tuyen tinh vao khoan ml,lC "Lai //0 thuan tt) hO{;1t(fQng kinh doanh ngo{;1ihal' trong suot ky h<;1ncLia hO'p d6ng. T<;1ithaidiem I$p bao cao tai chinh, cam ket theo cac hO'pdong ky h<;1n,hoan doi ngo<;1it$ dU'O'cdanh gia l<;1itheo ty gia chinh thuc do NHNN cong bo. U!li ho$c 10do danh gia l<;1idU'Q'ch<;1chtoan VaG khoan ml,lC "Lai / /0 thuan ft) hO{;1i(fQng kinh doanh ngo{;1ihoi".

II

OCB I M&mlillvdth/IIIlVUl;moNgin Hilng _ D6ng I

THUYET MINH BAo cAo TAl CHINH HOP NHATQuy III narn 2017 .

M~u s6: - 1305affCTD-liN(Ban hanh thea Thong ur 56'19/20 14/TT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

4. Ke tosn thu nh~p fai, chi phi fai va ngiPng dL,J'thu fai

Doanh thu tLYlai cho vay va chi phi tra lai vay duo'c ghi nhan trong bao cao ket quaheat dong kinh doanh tren co so dl,l'thu, dl,l'chi. Lai dl,l'thu phat sinh tLYcac khoan chovay phan loai tLYnh6m 2 den nh6m 5 theo Thong tu so 02/20131TT-NHNN ("Thong tU'02") ngay 21 thanq 01 narn 2013; Thong tU'so 09/2014ffi-NHNN ("Thong tu 09") ngay18 thanq 03 narn 2014 S8 khonq dU'O'cghi nhan VaGbao cao ket qua heat dong kinhdoanh trong kyoLai dl,l'thu cua cac khoan no nay duo'c chuyen ra theo doi cytal khoanngo<;libang va dU'O'cghi nhan VaGbao cao ket qua heat dong kinh doanh khi Nganhang thuc nhan,

5. Ke toen cac khoim thu tiPphi va hoa hong

Cac khoan phi dich Vl,lva hoa hong dU'O'ch<;lchtoan tren cO'scythl,l'c thu, thl,l'c chi.

Co tlic bang tiElnnh$n dU'O'ctLYhO<;ltdong d~u tU'dU'O'cghi nh$n la thu nh$p khi quyennh$n co tlic cua Ngan hang va Cong ty con dU'O'cxac I$p. Co tlic bang co phieu vacac co phieu thU'cYngnh$n dU'O'ckhong dU'O'cghi nh$n la thu nh$p cua Ngan hang vaCong ty con ma chi c$p nh$t so IU'O'ngco phieu.

6. Ke toan doi v(y; cho vay khach hang, ho~t c'f¢ngmua ban n9'

6.1 Ke toan do; v(y; cho vay khach hfmg

Nguyen t~c ghi nh~n khoim vay

Cac khoan cho vay va ling truac khach hang dU'O'ccong bo va trinh bay theo so dU'nO'goc t<;lithai diem bao cao

Cac nguyen t~c phan lo~i nQ'va danh gia rui ro tin dl:mg, cO'sa trich I~p dl,l'phong rui ro tin dl:mgva x6a so cac khoim cho vay kh6ng c6 khil nang thu hoi

Theo Lu$t cac To chlic Tin dl,mg so 47/2010/QH12 c6 hi$u Il,I'ctLYngay 01 thang 01nam 2011, Thong tU' 02 cua Ngan hang Nha nU'cYcve vi$c quy dinh ve phan IO<;litaisan C6, mlic trich, phU'O'ngpMp trich I$p dl,l'phong rui ro trong hO<;ltdong cua to chlictin dl,Jng,chi nhanh Ngan hang nU'cYcngoai do Thong doc Ngan hang Nha nU'aeVi$tNam ban hanh; va Thong tU'09 ve vi$c sua doi Thong tU'02 ve phan IO<;litai san C6,mlic trich, phU'O'ngphap trich I$p dl,l'phOng rui ro va vi$c su dl,lng dl,l' phong de xu 1'1rui ro trong hO<;ltdong cua To chlic Tin dl,mg.Theo d6, cac khoan eho vay khaeh hangdU'O'cphan IO<;litheo cac mlic do rui ro nhu' sau: NO'du tieu ehUEln,NO'can chu 'I, NO'dU'ai tieu chuan, NO'nghi nga va NO'e6 kha nang mat von dl,l'avao tinh tr<;lngqua h<;lnva cae yeu to dinh tinh khac cua khoan eho yay.

Cac khoan cho vay S8 dU'O'cthl,l'c hi$n phan IO<;livao thai diem cuoi moi quy cho baquy d~u nam va VaGngay 30 tMng 11 cho quy bon trong nam tai ehinh.

Rui ro tin dl,lng thu~n cua cac khoan eho vay khach hang dU'O'etinh bang gia tri conl<;Iicua khoan cho vay trLYgia tri cua tai san bao dam da dU'O'cchiet khau theo cac ty1$dU'O'cquy dinh trong Thong tU'02 va Thong tU'09.

12

toOCB ; N,6mtit1vd ttunt: v(]'(;mg

.,.." HAng ......,nq ""ng

THUY~T MINH BAo cAo TAl CHINH HOP NHATQuy III narn2017

Mliu s5: - B05aITCTD- HN(Ban hanh thea Thong tir 56 49/20 14/TT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

Dl,J'ph6ng cu the dll'O'Ctrfch I$p tren rui ro tin dl,lng thuan cua cac khoan cho vay theocac tY 1$tuonq (mg voi tCrngnh6m nhu' sau:

·i/$"" ,~t:""'",i.~'~J:f-""~11t'~ '"

Ty l{j dl)' phong C(J theLoei ~¥ ~~:~~}l.~~~&:,.. ~~~,, " ...1 '~r "

1 NO'du tieu chuan 0%

2 NO'can chu '1 5%

3 NO'dll'cYitieu chua» 20%

4 NO'nghi nqo 50%

5 NO'c6 kha nang mat v6n 100%

Cac khoan no duoc phan loai la NQ'dU'6i lieu ctiuen, NQ'nghi nqo va NQ'c6 khB nangmat von dll'O'ccoi la no xau.

Dl,J'ph6ng chung duoc trich tap de dl,J'ph6ng cho nhCfngton that chua duoc xac dinhduoc trong qua trinh phan loai no. Theo d6, Ngan hang phai thuc hlen trich li;lpva duytri dl,J'ph6ng chung b~tng0,75% tong gia tri cac khoan nO'phan IO<;iitCrnh6m 1 d~nnh6m 4, ngo<;iitrCrcac khoan tien gui t<;iito chuc tin dl,lng trong nll'cYc,chi nhanh Nganhang nll'cYcngoai t<;iiViet Nam theo quy dinh cua phap lui;lt va tien gui t<;iito ch(!,c tindl,lng nll'cYcngoai va cac khoan cho vay, mua c6 ky h<;ingiay ta c6 gia d6i vcYito chuctin dl,lng, chi nhanh Ngan hang nll'ac ngoai khac t<;iiViet Nam.

Dl,J'ph6ng cho cac khoan rui ro tin dl,lng, cac khoan cam k~t va thll' tin dl,lng dll'O'ch<;ichtoan VaGk~t qua hO<;itdOng kinh doanh, bao gam cac khoan nO'da x6a trong ky, thutCrcac khoan nO'kh6 d6i da x6a trong cac ky tmcYcva chi phi dl,J'ph6ng ky nay.

Dl,J'ph6ng cho khoan rui ro tin dl,lng, cac kho<:'mcam k~t va thll' tin dl,lng dLl'O'csu dl,lngde xu 1'1cac khoan nO'xau la cac khoan nO'dLl'O'cphan IO<;liVaGnh6m 5 ho$c n~ukhach hang vay la phap nhan giai the, pha san ho$c la ca nhan bi ch~t ho$c mat tich.Vi$c xu Iy nO'xau dll'O'cthl,J'chi$n sau khi c6 Sl,J'phe duy$t cua HOidang xu Iy nO'cuaNgan hang.

6.2 Nghi~p vl.l mua ban nQ'giCPaCong ty quan Iy tili san clla cac Tt>ch(Fc Tin dl.lngVi~t Nam ("VAMC") va cac tt> ch(Fc tin dl.lng

Can cu VaGCong van s6 8499/NHNN-TCKT ngay 14 thang 11 nam 2013 cua NganMng Nha nLl'cYcViet Nam hLl'ang dan h<;lchloan nghieP Vl,lmua ban nO'giCfaVAMCvcYicac to chuc tin dl,lng, khi to ch(!,c tin dl,lng ttll,J'Chi$n nghieP Vl,lban nO'nh$n traiphi~u d$c bi$t tCrVAMC, khi hoan thanh thu tl,lCban nO'cho VAMC, to chuc tin dl,lngse theo doi trai phi~u dc;icbi$t nhi;ln dLl'O'ctCrVAMC qua nghi$p Vl,l ban nO'tren taikhoan ch(!'ng khoan giCfd~n ngay dao h<;ln.

f)inh ky, Ngan hang se tinh toan va trlch li;lpdl,J'ph6ng rui ro phai trlch cho s6 trai phi~udc;icbi$t nay theo quy dinh t<;iiNghi dinh s6 53/2013/Nf)-CP ngay 18 thang 05 nam2013 cua chinh phu, ThOng tLl' 19, Thong tLl'14 va Thong tll' 08 cua Ngan hang NhanLl'ac ve vi$c sua dOi bo sung mOtso dieu cLlaThong tLl' 19. Theo d6, trong thai h<;incua trai phieu dc;icbi$t, Ngan Mng se trich I$p dl,J'pMng rui ro doi vai trai phieu dtilc

13

OCB Ni&m II" vd Chilli) V)/Q'''9

Ng>n H>ng PIvJong IJ6ng

THUY~TMINHsAo cAo TAl CHfNHHOPNHATOuy III narn 2017 .

Mliu s3: - B05affCTD- HN(Ban hanh thea Thong tir 56 49/20 14m -NHNNngay 31/12/2014 cua Ngiln Hang Nha Nurre VN)

biet VaGchi phl dl,J'phong rLli ro tin dunq. Hang narn, trong thoi han 05 nqay lam vieclien ke truce nqay tuonq (rng voi nqay trai phieu dac biet den han, NgElnhang phaitrlch lap s6 tien dl,J'phonq cu the t6i thieu doi voi tCmgtra: phieu d~c biet duoc tfnhtheo conq thuc sau:

So tien trlch lap dl,J'phOngcu the trong narn = (rnenh qia cua trai phieu d~c bi$t x thoigian ke tLf thoi diem phat hanh trai phieu d~c bi$t)lThCYihan cua trai phieu d~c biet -So tien thu hoi cua khoan no xau lOyke den thCYidiem trfch I$p - So tiEmtrfch I$p dl,J'phong Cl,lthe da trfch lOyke den thCYidiem trich I$p.

Ngan hang khong phai thl,J'chi$n trich I$p dl,.l'phong chung doi vai trai phieu d~c bi$t.

7. Ke tolm cae nghi~p v~ kinh doanh va dtw tLl' ch(Png khoan

7.1 Nghi~p v~ kinh doanh ch(Png khoan

Ch(rng khoan kinh doanh la ch(rng khoan ban d~u dU'Q'cmua va n~m giCrcho ml,lCdfch kinh doanh trong ng~n h;;mtheo quyet djnh cLlaTong Giam doc.

Ch(rng khoan kinh doanh dU'Q'cghi nh$n bat d~u tLf ngay mua khoan d~u tU' ch(rngkhoan va dU'Q'Cxac djnh gia trj ban d~u theo gia mua va cac chi phi lien quan den giaodjch mua. T(;'licac ky ke toan tiep theo, cac khoan d~u tU'ChLl'r1gkhoan dU'Q'cxac djnhtheo nguyen gia trLf cac khoan giam gia d~u tU'ch(rng khoan.

Dl,J'phong giam gia ch(rng khoan kinh doanh dU'Q'cxac djnh va trfch I$p theo cac quydjnh cLla Cong van so 2601/NHNN-TCKT do NHNN ban hanh ngay 14 thang 4 nam2009 ("Cong van 2601") va Thong tU'so 228/2009ITT-BTC do BOTai chinh ban hanhngay 07 tMng 12 nam 2009 (''Thong tU'228") va Thong tU'89/20131TT -BTC do BOTaichfnh ban hanh ngay 28 thang 6 nam 2013 ("Thong tU'89").

Uli ho~c 10 tLf kinh doanh ch(rng khoan du'Q'cghi nh$n VaGket qua hO(;'ltdong kinhdoanh theo so thuan,

7.2 Nghi~p v~ dau tLl'ch(Png khoan

Chung khoan san sang ae ban

Ch(rng khoan san sang de ban 113 cac ch(rng khoan dU'Q'cgiCrtrong thCYigian khOngandjnh tru'ac, co the dU'Q'Cban de dap (rng nhu cau thanh khoan ho~c de (rng ph6 vaitru'cynghQ'pthay doi lai suat, ty gia ho~c gia trj ch(rng khoan.

Ch(rng khoan san sang de ban dU'Q'cghi nMn theo gia von. Sau d6, cac ch(rng khoannay dU'Q'cghi nh$n theo gia goc trLf dl,.l'phong giam gia ch(rng khoan. Dl,.l'phOnggiamgia ch(rng khoan san sang de ban dU'Q'cxac djnh va trich I$p theo cac quy djnh cLlaCong van 2601, Thong tU'228 va Thong tU'89.

Gia trj phl,l troi va gia trj chiet khau pMt sinh tLfvi$c mua ban cac ch(rng khoan nQ'sansang de ban dU'Q'cphan bo VaGbao cao ket qua kinh doanh theo phU'ong phap dU'cyngth~ng tfnh tLf ngay mua ch(rng khoan den ngay dao h(;'lncLlach(rng khoan d6.

~.~N(

'"\Ilm

14

oOCB i NMmlh, vo III/nil VIJqfl\lNgAnHAngPhiJIlng Obng !

THUYET MINH BAo cAo TAl CHiNH HO'P NHATQuy III narn 2017

Miiu s6: - BOSIIITCTD-HN(Ban hanh thea Thong ur s5 49/20 14nT-NHNNnguy 31/12/2014 cua Ngan Hang Nha Nuoc VN)

8.

Lai hoac 10 hi chLmg khoan san sang de ban duo'c ghi nhan tren bao cao ket qua heatdong kinh doanh hop nhat theo so thuan. Gia von cua ch(!'ng khoan san sang de bantrong narn duoc xac djnh theo phuonq phap blnh qUEIngia quyen.

Chung khoan giCPCltmngay deo tien

Chirnq khoan gil} den ngay dao han la cac chirnq khoan c6 ky han co djnh va cackhoan thanh toan co dinh hoac c6 the xac dinh duoc va NgEInhang c6 y dinh va c6kha nang gil} den nqay dao han.

Chunq khoan gil} den nqay dao han ban dau duoc ghi nhan theo gia goc (bao gomgia mua va cac chi phi lien quan). Sau d6, cac ch(rng khoan nay duoc ghi nht,ln theogia goc tni dl,f ph6ng giam gia ch(!'ng khoan. DI,f ph6ng dll'Q'c It,lpkhi c6 bang ch(!'ngcLlaSl,fsuy giam gia tri trong thai gian dai cLlacac cherng khoan nay hoi;ic trong tmanghQ'pNgan hang khong the thu hoi cac khoan dau tll' nay.

Gia tri phl,l troi va gia tri chiet khc:wphat sinh tLf vi$c mua cac ch(!'ng khoan dau tll' gil}den ngay dao h<;lndll'Q'Cphan bo vao bao cao ket qua kinh doanh theo phll'O'ngphapdll'ang thang tinh tLf ngay mua chLi'ngkhoan den ngay dao h<;lncLla chLi'ngkhoan d6.

Thu nht,lp lai tLf ch(!'ng khoan gil} den ngay dao h9n dll'Q'Cghi nh$n tren bao cao ketqua kinh doanh tren cO' s& dl,f thu. Lai dll'Q'c hll'&ng tmoc khi Ngan hang nam gil}dll'Q'cghi giam trLf VaGgia von t<;lithai diem mua.

£)au tU' dai h?n khBc

Cac khoan dau tll' dai h9n khac bao gom cac khoan g6p von dau tll' dai h9n khac c6thai h<;lnnam gil}, thu hoi ho$c thanh toan tren 1 nam ma Ngan hang va cong ty conla co dong sang It,lpho$c la doi tac chien Ill'Q'cho$c c6 kha nang chi phoi nhat dinhVaGqua trlnh I$p, quyet dinh cac chinh sach tai chinh va hO<;ltdong thong qua van banthoa thu$n cli nhan Sl,ftham gia Hoi dong Quan tri / Ban T6ng Giam doc.

Cac khoan dau tll' dai h9n khac dll'Q'cghi nh$n theo gia goc trLf di so dl,f ph6ng giamgia dll'Q'ctrich I$p theo Thong tll' 228 va Thong tll' 89.

Ke toan cac til; san co djnh va hinh

Nguyen tac ghi nh~n tai san co Cljnh va hinh

Tai san co dinh vo hlnh dll'Q'cghi nht,lntheo nguyen gia trLf di gia tr! khc:whao luy ke.

Nguyen gia tai san co dinh vo hlnh la toan bo cac chi phi ma Ngan hang phai bo ra dec6 dll'Q'ctai san co dinh vo hlnh tinh den thai diem dll'a tai san d6 VaGsli dl,lng theodl,f tinh.

Cac chi phi nang cap va doi moi tai san co d!nh vo hlnh dll'Q'cghi tang nguyen gia cLlatai san va cac chi phi kMc dll'Q'ch<;lchtoan VaGket qua h09t dong kinh doanh khi phatsinh.

;, I

15

THUYET MINH sAo cAo TAl CHINH HQ'P NHATQuy III nam 2017

Mfru sfi: - BOSarrCTD- HN(Ban hanh theo Thong ur 56 49/2014rrT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

Phuong phap va thai gian khau hao tei san co dinh va hinh

Khi tai san co djnh va hinh duoc ban hay thanh Iy, nguyen qia va gia tri khau hao lOyke duoc x6a so va cac khoan lai 10phat sinh do thanh Iy tai san duoc hach toan VaGket qua hoat oong kinh doanh.

Khau hao cua tal san co oinh va hinh duoc tfnh theo phuonq phap dU'ang thang trongsuot thai gian SLr dl,lng voc tfnh cua tai san co dinh nhu sau:

Quyen SLr dl,lng dat c6 thai han theo thai han SLr dl,lng

Phan rnem

9. Ke toen tel san co c1jnhhiru hinh

Nguyen tac xac nhijn nguyen gia tai san co cJjnhtiiru hinh

Tal san co dinh hCfuhinh dU'Q'Cthe hien theo nguyen gia tnr oi khau hao luy ke.

3 - 10 narn

Nguyen gia tai san co oinh la toan bo cac chi phi ma NgE'inhang va Cang ty con phaibe ra de c6 oU'Q'ctai san co oinh hCfuhinh tfnh den thai oiem dU'atai san d6 VaGtr<;lngthai san sang SLr dl,lng.

Cac chi phi mua sam, nang cap va ooi mcYitai san co oinh oU'Q'cghi tang nguyen giacua tai san co dinh; chi phi bao tri, sCrachCfadU'Q'ch<;lchtoan VaGket qua hO<;ltdongkinh doanh khi phat sinh.

Phuong phap khau hao, thai gian SLf df,JI1gI7CPuich, hoijic ty I~ khau hao tai san co cJjnhhCPuhinh

Khi tai san dU'Q'cban hay thanh Iy, nguyen gia va gia tri hao man lOy ke dU'Q'cx6a sova cac khoan lai / 10phat sinh do thanh Iy tai san dU'Q'ch<;lchtoan vao ket qua hO<;ltoong kinh doanh.

Khau hao cua tai san co oinh hCfuhinh dU'Q'ctfnh theo phU'O'ngphap dU'ang thangtrong suot thai gian scr dl,lng U'cYctinh cua tai san co djnh nhU'sau:

Nha cCra,v$t kien truc

May m6c thiet bi

PhU'O'ngti$n v$n tal, v$t li$u truyen dan

Tai san co dinh hCfuhinh khac

10. Ke toan cae giao djch thue tili san

Ngan hang hoijic Cang ty con oi thue

Cac khoan thanh toan thue hO<;ltdong kh6ng dU'Q'cghi nh$n tren bang can doi ke toan.Tien thue phai tra oU'Q'ch<;lchtoan theo phU'O'ngphap dU'ang thang vao khoan ml,lCchi phi hO<;ltoong khac trong suot thai h<;lnthue tai san.

5 - 35 nam

.~,(j~

<.tlG

3 - 8 nam

. 0 p~

JONI-~

~;;:.

3 - 10 nam

3 - 10 nam

16

.IOCB fMm tmva th;nll v,,(mgNgjn H.lng Phu:)ng06ng

THUY~T MINH BAa cAo TAl CHINH HQ'P NHATQuy III narn 2017

11. Titm va cac khoim twang dwang lien

Tren bao cao luu chuyen tien te, tien va cac khoan tuonq dU'O'ngtien bao g6m tienmat, vanq bac va da quy, tien gui tai Nqan hang Nha nuoc, tien gui khonq ky hanvac6 ky han tai cac ngan hang khac c6 thai gian dao han khong qua ba thanq k~ tti ngaygui va tin phieu chfnh phu va cac giay to c6 gia ng~n han khac du dieu klen tai chietkhau Ngan hang Nha nuoc.

M~u s&: - B05a/TCTD- HN(Ban hanh thea Thong ur s6 49/20 14/TT-NHNNngay 31/12/2014 ella Ngiin Hang Nha NUCreVN)

12. D{pph6ng, cong n9' tiem an va tel san chUlaxck dfnh

Thong tU'02 khong quy dinh vi$c trich I$p dl)' phong cac cam ket ngo<;libang. Theo d6,Ngan hang thl,J'chi$n phan IO<;licac cam ket ngo<;libang d~ quan Iy, giam sat chat1U'Q'nghO<;ltdong.

13. Ke toan cac khoan nghia v~ doi vai nhan vi{m

13. 1 TrQ' cap nghi hLfU

Nhan vien Ngan hang va Cong ty con khi nghThU'uS8 dU'Q'cnh$n trQ'cap ve hU'utLl'Bao hi~m Xa hOithuoc BOLao dong va ThU'O'ngbinh Xa hoi. Ngan hang se phai d6ngbao hi~m xa hOi cho moi nhan vien bang 18,00% IU'O'ngcO'ban hang tMng cua hQ.Ngoai ra, Ngan hang khong phai c6 mot nghTaVI,J nao kMc.

13.2 TrQ' cap thoi vi{)c tv nguy{)n va tre;>'cap mat vi{)c

Tre;>'cap thoi vi{)c tv nguy{)n: thea 8ieu 48 BOLu$t Lao dong sua d6i ngay 18 thang 06nam 2012, Ngan hang c6 nghTaVI,J chi tra trQ'cap thai vi$c cho ngU'oi lao dong da lamvi$c thU'ong xuyen tLl'du 12 thang tra len mai nam lam vi$c dU'Q'ctrQ'cap mot nuathang IU'O'ng.Muc IU'O'ngbinh quan thang dU'Q'cSLr dl,Jngd~ chi tra trQ'cap thOivi$c sela muc IU'O'ngbinh quan cua sau thang gan nhat tinh den ngay nghTvi$c.

Thai gian lam vi$c d~ tfnh trQ'cap thai vi$c la t6ng thai gian ngU'oi lao dong da lamvi$c thl,J'cte cho ngU'oi su dl,mg lao dong tni di thai gian ngU'oi lao dong da tham giabao hi~m that nghi$p theo quy dinh cua Lu$t bao hi~m xa hoi va thai gian lam vi$c dadU'Q'cngU'oi su dl,Jnglao dong chi tra trQ'cap thai vi$c.

Tre;>'cap mat vi{)c: theo 8ieu 49 cua BOLu$t Lao dong, Ngan hang va Cong ty can c6nghTaVI,J chi tra trQ'cap cho nhan vien bi mat vi$c do thay d6i cO'cau t6 chuc ho~ccong ngh$. Trong trU'ong hQ'pnay, Ngan hang va Cong ty con c6 nghTaVI,J chi tra trQ'cap mat vi$c bang mot tMng IU'O'ngcho mai nam lam vi$c, muc trich I$p toi thi~u chongU'oi lao dong bang hai tMng IU'O'ng.

M~c du nghTaVI,J quy dinh trong 8ieu 48 va 49 la b~t buoc, vi$c thl)'c hi$n nhCfngnghTaVI,J nay can can tuan theo hU'cYngdan chi tiet cua BOTai chinh trong cac thong tU'hU'cYngdan thl,J'Chi$n. Theo Thong tU' so 180/2012/TT-BTC ngay 24 thang 10 nam2012 cua BOTai chinh ve vi$c hU'cYngdan xuly tai chinh ve chi trQ'cap mat vi$c lamcho ngU'oi lao dong, Ngan hang va Cong ty con dU'Q'ch<;lchtoan trl)'c tiep vao chi phiquan Iy doanh nghi$p khoan chi trQ'cap mat vi$c lam cho ngU'ai lao dong ngay khipMt sinh.

17

OCB I Ni6ml/t)vattli"11vuon,,

"PMHin. Pt•• ,,'!! 9"'. I

THUY~T MINH BAa cAo TAl CHINH HOP NHATQuy III narn 2017

13.3 TrQ'cap that nghi~p

Theo Thong tu s6 04/2013fTT -BL8TBXH hll'cYngdan Nghi dlnh s6 127/200S/N8-GPv"ebao hiem that nqhiep, Ngan hang va Gong ty con c6 nghia vu d6ng rmrc b~ng 1%quy tien Ill'O'ng,tien cong d6ng bao hiern that nqhiep cua nhCfngngll'6'i tham gia baohiern that nqhlep va trich 1% tien luonq, tien conq thanq d6ng bao hiern that nghi$pcua tLfng ngll'6'i lao dong de d6ng cunq mot luc VaGQuy bao hiem that nqhiep.

14. Nguyen tac va phU'ong phap ghi nh~n thue thu nh~p doanh nghi~p va chi phithue thu nh~p doanh nghUjp

M~u s6: - B05affCTD- HN(Ban hanh thea Thong tir s6 49/2014/TT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

Thue thu nh(Jp hi~n henh

Tal san thue va thue phai nop cho narn hien hanh va cac narn tmcYcdll'Q'c xac dinhb~ng gia tri dl,J'kien phai nop cho (ho$c dll'Q'cthu hoi tLf) cO'quan thue, ap dl,lng mLrcthue suat va cac lu~t thue c6 hi$u ll,J'cVaGngay lcilpbang can doi ke toano

Thue thu nh~p hi$n Mnh dll'Q'cghi nh$n VaGket qua ho~t dong kinh doanh ngo~i trLftrll'6'ng hOOpthue thu nh$p phat sinh lien quan den mot khoan ml,lCdll'Q'cghi thang VaGvon ChLlsa hCfu,trong tm6'ng hoopnay, thue thu nh$p hi$n hanh cOng dll'Q'cghi nh$ntn,l'c tiep VaGv6n ChLlsa hCfu.

Ngan hang va Gong ty con chI dll'Q'c bu trLf cac tai san thue thu nh~p hi$n hanh vathue thu nh$p hi$n Mnh phai tra khi Ngan hang va Gong ty con c6 quyen hOOpphapdll'Q'c bu trLf giCfatai san thue thu nh$p hi$n hanh vcYithue thu nh$p hi$n hanh phainop va doanh nghi$p dl,J'dinh thanh toan thue thu nh$p hi$n Mnh phai tra va tai santhue thu nh~p hi$n hanh tren cO'sa thuan.

Gac bao cao thue cLla Ngan hang va Gong ty con se chiu Sl,J'kiem tra cLla cO'quanthue. Do vi$c ap dl,lng lu$t va cac quy dinh ve thue d6i vcYicac lo~i nghi$p Vl,lkhacnhau c6 the dll'Q'Cgiai thich theo nhieu cach khac nhau, so thue dll'Q'c trinh bay trencac bao cao tai chinh c6 the se bi thay doi theo quyet dinh cuoi cung cLlacO'quan thue.

Thue thu nh(lp hoan l<;1i

Thue thu nh$p hoan I~i dll'Q'cxac dinh cho CaG khoan chenh I$ch t~m th6'i t~i ngay I$pbang can doi ke toan giCfacO'sa t1nhthue thu nh$p cLla cac tai san va nO'phai tra vagia tri ghi so cLlachung dU'Q'ctrinh bay tren bao cao tai chinh.

Thue thu nh~p hoan I~i phai tra dU'Q'cghi nh$n cho tat ca nhCfngchenh I$ch t~m th6'ichiu thue, ngo~i trLf:

... Thue thu nh$p hoan I~i phai tra phat sinh tLf ghi nh$n ban dau cLlamot tai san haynO'phai tra tLf mot giao dich ma giao dich nay khong c6 anh hU'ang den IQ'inhu$nke toan ho$c IQ'inhu$n t1nhthue thu nh$p (ho$c 10 t1nhthue) t~i th6'i diem phat sinhgiao dich.

Tai san thue thu nh$p hoan I~i dU'Q'cghi nh$n cho tat ca nhCfngchenh I$ch t~m thaidll'Q'Ckhau trLf, gia tri dU'Q'ckhau tn] chuyen sang cac nam sau cLlacac khoan 10 tinhthue va cac khoan U'Udai thue chU'aSLfdl,lng, khi chac chan trong tU'O'nglai se c6 IQ'inhu<;intfnh thU8 de SLfdl,lng nhCfngchenh I$ch dU'Q'ckhElUtrLf, cac khoim 16 tfnh thu8va cac U'Udai thU8 chU'aSLfdl,lng nay, ngo~i trLf:

tlGIlONe

18

gOCB Nt~lIIlm va Chinl]vu"oI;Ngin H:tng I'tw..kIngDoog

THUY~T MINH BAo cAo TAl CHINH HQ'P NHATQuy III narn 2017

M§u s6: - nOSarrCTD- HN(Ban hanh thea Thong tu s6 49/2014m-NHNNngay 31112/2014 cua Ngan Hang Nha Nuoc VN)

II> Tal san thue hoan lai phat sinh tli ghi nhan ban dEIUcua mot tal san hoac no pbaitra tli mot giao dich rna giao dich nay khong c6 anh hU'ang den 100inhuan ke toanhoac 100inhuan tfnh thue thu nhap (hoac 10tinh thue) t~i thai diem phat sinh giaodich.

Gia tr] ghi so cua tai san thue thu nhap hoan la] phai duo'c xem xet lai VaGnqay ketthuc nien do ke toan va phai giam gia tr] ghi so cua tai san thue thu nhap hoan lai denrmrc bao dam chao chan c6 du 100inhuan tinh thue cho phep 100iich cua mot phan hoactoan bo tai san thue thu nhap hoan I~i dU'O'csLfdl,lng. Cac tai san thue thu nh$p doanhnghi~p hoan I~i chU'a ghi nh~n tm&c day dU'O'cxem xet l<;liVaGngay ket thuc nien doke toan va dU'O'cghi nMn khi chac chan c6 du 100inhu$n tinh thue de c6 the SLfdl,lngcac tai san thue thu nh$p hoan I~i chU'aghi nh~n nay.

Tai san thue thu nh$p hO~1nI~i va thue thu nh~p hoan I~i phai tra dU'O'cxac dinh theothue suat dl,l' tinh se ap dl,lng cho nam tai chinh khi tai san dU'O'cthu hoi hay cong nO'dU'O'cthanh toan, dl,l'a tren cac mLic thue suat va lu$t thue c6 hi~u Il,l'cVaGngay ketthuc nien do ke toano

Thue thu nh~p hoan I~i dU'O'cghi nh~n VaGbao cao ket qua ho~t dong kinh doanh hO'Pnhat ngo~i trli tmang hO'Pthue thu nh~p pM! sinh lien quan den mot khoan ml,lCdU'O'cghi thang VaGvon chu sa hCl'u,trong tfU'ang hO'Pnay, thue thu nh~p hoan 19icOngdU'O'cghi nh$n trl,l'c tiep VaGvon chu sa hCl'u.

Tai san thue thu nh$p hoan I~i va nO'thue thu nh~p hoan I~i phai tra dU'O'cbu trli khiNgan hang va Cong ty con c6 quyen hO'Pphap de bu trli giCl'atai san thue thu nh~phi~n hanh v&i thue thu nh$p hi~n hanh phai nop va khi cac tai san thue thu nh$p hoanI~i va nO'thue thu nh$p hoan I~i phai tra lien quan t&i thue thu nh$p doanh nghi~pdU'O'cquan Iy bai cung mot cO'quan thue va Ngan hang c6 dl,l' dinh thanh toan thuethu nh~p hi$n hanh tren cO'sa thuan.

Ke toan cac khoan von vay

Nguyen tac ghi nh$n chi phi di vay: dU'O'cghi nh$n VaGchi phi kinh doanh trong kyphat sinh, hang thang thl,l'c hi$n dl,l'chi.

16. Von chi] sa hiPu

HilNI

i~1co'~G00

15. . .:({(-~

Thay dbi von co phan cua Ngan hang trong giai dO<;lntli ngay 01 thang 07 nam 2017den ngay 30 thang 09 nam 2017 nhu' sau:

Von dieu 1$ Th$ng dU'von co Co phieu quy Tong von co phanphan da gop

So dU't~i ngay 30 4.000.000.000.000 98.800.000.000 (90.250.000.000) 4.008.550.000.000thang 06 nam 2017Tang/giam trong kySo dU't~i ngay 30

4.000.000.000.000 98.800.000.000 (90.250.000.000) 4.008.550.000.000thang 09 nam 2017

19

OCB NI(,mtin va chin" vuotu:Ngln lUng I'I1I.k!ngDOng

THUYET MINH BAo cAo TAl CHINH HOP NHATOuy III narn 2017 .

M~u s6: - B05a/TCTD- HN(Ban hanh thea Thong tLI" s6 49/20 14/TT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

V. THONG TIN ao SUNG CHO cAc KHOAN MUC TRiNH sAy TRONG SANG CAN 001KE ToAN

1. Cac cong cu tai chinh phai sinh va cac tal san tai chinh khac

Tong gia tr] theo HD(theo ty gia nqay hieu

Il,J'cHD)

Tong gia tri ghi so ke toan(theo ty gia ngay cuoi ky)

Tai sanT~i ngay 30 thang 09 nam 2017

- Giao dlch hoan doi- Giao dich ky han

T6ng

C6ng no

10.910.781.641.000169.402.340.194

552.545.065.000141.451.833.921

545.587.759.000142.680.100.194

11.080.183.981.194 693.996.898.921 688.267.859.194

5.729.039.727T~i ngay 31 thimg 12 narn 2016

- Giao dich hoan doi- Giao dich ky han

T6ng

3.272.209.830.0542.482.273.297.211

292.015.733.800453.402.579.880

309.244.830.000444.516.933.350

5.754.483.127.265 745.418.313.680 753.761.763.350

8.343.449.670

2. Cho vay khach hang

Cuoi ky £)~lUkyCho yay cac TCKT, ca nhan trong nuoc 45.948.194.681.294 38.270.022.010.500

Cho yay chiet khtlU TP va cac giay to>co gia 17.595.457.967 45.942.609.244

Cho yay bang von tai tro, uy thac dau tU' 184.833.685.447 185.094.737.511

Cac khcan tra thay khach hang 300.000.000 -,

Cho yay oOivoi t6 chirc, ca nhan nU'cYcngoai 1.925.701.656 2.190.620.000 ~\

NO'cho yay oU'O'ckhoanh va nO'cho>xu Iy 3.173.150.000 3.173.150.000T6ng 46.155.722.676.364 38.506.723.127.255

',~I~

- Phan tich chat 1U'C)'ngnC)'cho vay :,%.~Cuoi ky £)au ky ~

NO'au tieu chu~n 44.140.089.185.475 36.936.966.661.835

NO'can chu y 1.044.614.895.885 894.257.113.257

NO'dU'&itieu chu~n 154.216.186.324 105.821.757.194

NO'nghi ngo> 200.509.266.468 94.852.415.726

NO'co kha nang mat von 616.293.142.212 474.825.179.243

T6n9 46.155.722.676.364 38.506.723.127.255

20

OCB ; N"!m,linvalh!lIhvuqn',,NgAn H>t1gPI"",,\! 06ng

THUY~T MINH sAo cAo TAl CHfNH HOP NHATQuy III narn 2017

Phan tich dt» n9' theo thai gian

NO' ng~n han

NO' trung hanNO' dai han

Tbng

MAli s6: - Il05a/TCTD- HN(Ban hanh thea Thong ur 56 49/20141TT-NHNNngay 31/12/2014 ClH.! Ngan Hang Nha Nuoc VN)

Cu6i ky15.076.652.538.24114.310.563.778.26016.768.506.359.863

46.155.722.676.364

8au ky12.095.557.076.751

12.024.517.781.78814.386.648.268.716

38.506.723.127.255

3. D6i vai Sl! thay obi (tang/giam) cua dl! ph6ng rui ro tin dl;Jng o6i vcYidU' nQ'eho vaykhach himg

Ky nay

86 dU'a§u ky01,1'ph6ng rui ro trich I$p trong ky / (Hoan nhap dl,l'ph6ng trong ky)01,1'ph6ng aa sli d~ng a~ xli Iy rui ro trong kyTang do nghi~p vu nh$n lai no aa ban vcYiVAMC86 dU'cu6i ky

Ky tnl'<Yc86 du aau kyOl,l'ph6ng rui ro trich I$p trong ky / (Hoan nhap dl,l'ph6ng trong ky)Ol,l'ph6ng aa sli d~ng a~ xli Iy rui ro trong ky86 dU'cu6i ky

01,1'phOngchung

351.515.252.607

37.206.638.155

388.721.890.762

298.747.298.445

452.678.416

299.199.976.861

21

Ol,l'ph6ng cu th~

81.817.796.877

9.088.085.217

(1.938.196.331)388.000.000

89.355.685.763

50.538.019.873

37.315.105.689

(236.210.755)87.616.914.807

oOCB N!(,m till va Chin/i VUVIIVN~ HWj """'''9 abnq I

THUY~T MINH BAa cAo TAl CHfNH HOP NHATQuy III nam 2017 .

4. Chfrng khoan d~u hI'

4.1. ChLPngkhoan DT san sang d~ bana. ChLPngkhoan N<;>,- Do Chinh phu phat hanh- Do cac TCTD khac trong nuoc phat hanh- Do cac TCKT trong nuoc phat hanhb. ChLPngkhoan V6n- Do cac TCTD khac trong nuoc phat hanh- Do cac TCKT trong nuoc phat hanh

c. DI! phOng rui ro chLPngkhcan SSDB

T6ng4.2. ChLPngkhoan d~u tU' giCi'diln ngay dao han(kh6ng bao g6m Trai phiilu d~c bi~t do VAMC phathanh)

T6ng

4.3. Tral phleu d~c bi~t do VAMC phat hanh- M$nh gia tra: phieu d~c bi$t- Dl,I'ph6ng trai phieu d~c biet

T6ngTong chLPngkhoan dau tU'

5. Gop vbn, d~u hp dal han

Philn tich gia trl d~u tU'theo lo~i hinh d~u tU'

£)fw tU'VaGeong ty conCae khoan dau tU' VaGeong ty lien doanhCae khoan dau tU' VaGeong ty lien ket

Cae khoan dau tU' dai h~n khaeDI,l' ph6ng giam gia dau tU' dai h~n

Tong

22

M~u 56: - IlOSllffCTD- HN(Ban hanh thea Thong tu s6 49/20 14/TT-NHNNngay 31/12/2014 cua Ngiin HiU1gNha Nuoc VN)

Cu6i ky D§u ky

14.864.679.737.431 14.077.722.591.27413.480.341.754.917 13.245.778.384.499

696.959.466.816 501.944.206.775687.378.515.698 330.000.000.00022.138.759.147 22.138.759.14714.236.945.147 14.236.945.1477.901.814.000 7.901.814.000

(23.544.535.336) (12.262.644.147)14.863.273.961.242 14.087.598.706.274

769.164.349.283(306.942.524.360)

770.215.417.171(238.317.906.624)

462.221.824.923 531.897.510.54714.619.496.216.82115.325.495.786.165

Cuoi ky

79.847.300.000(23.944.089.228)

79.847.300.000(22.145.463.096)57.701.836.90455.903.210.772

THUY~T MINH BAa cAo TAl CHiNH HO'PNHATOuy III nam 2017

Danh sach cac khoan gop vOn d~u tU' dai han:

£)~u tU' vao cac to chLPCkinh t~Conq ty CP DV SLl'Uchfnh Vien thong Sai G6nConq ty CP Du lich Sai G6n - Sinh ChauCong ty CP Sao hi~m Vien £)ongCong ty CP Ouan Iy £)au tu Thanh Vi$tCong ty CP £)au tu Anh Sang ChungConq ty CP Du lich Sai G6n - Phu OuocCong ty CP Khach san Du Ijch Sai G6n TouraneC6ng ty CP Khu nghTmat Sai G6n - MOiNeCong ty CP Bat dong san B~n Thanh - Due KhaiConq ty CP £)TPT H? tang Quang Nam

30109/2017

M{jJnhgiaVND

Gia tr!ghisoVND

10.464.810.000 43.417.300.000

1.189.000.000 11.890.000.0008.800.000.000 9.350.000.0008.690.000.000 8.690.000.000

3.000.000.000 3.000.000.000

1.500.000.000 1.500.000.0002.000.000.000 2.000.000.000

35.643.810.000 79.847.300.000

23

Miu sa: - BOSaffCTD-HN(Ban hanh theo Thong ur s6 49/20 14ffT-NHNNngay 31112/2014 cua Ngan Hang Nha Nuoc VN)

30109/2016% %

sa turu Gie tri sa hinscue Ngan M{jJnhgia ghiso cue Ngan

hang VND VND hang

0,87 10.464.810.000 43.417.300.000 0,8718.003.580.000 18.035.680.000 7,23

0,40 1.189.000.000 11.890.000.000 0,4010,00 8.800.000.000 9.350.000.000 10,004,35 8.690.000.000 8.690.000.000 4,35

3.251.000.000 3.251.000.000 10,1610,00 3.000.000.000 3.000.000.000 10,00

1.333.333.333 1.000.000.000 6,678,40 1.500.000.000 1.500.000.000 8,404,00 2.000.000.000 2.000.000.000 10,00

58.231.923.333 102.134.180.000

OCB ,i NIl:mtinvj(hinhvu'f;mg

Ngin "'-9 """"09 !lOng

THUYET MINH sAo cAo TAl CHfNH HOP NHATQuy III narn 2017 .

6. Cac khoan no Chinh phu va NHNN

6.1. Yay NHNN

Vay theo ho so tin dl,mg

T6ng

7. Ti~n gLPiva vay cac TCTD khac

7.1. Ti~n gLPicua cac TCTD khac

a. Ti~n gi}i khong ky han

- Bang VND

- Bang nqoai t$

b. Ti~n gi}i co ky han

- Bang VND

- Bang nqcal t$

T6ng

7.2. Yay cac TCTD khac

- Bang VND

- Bang nqoai t$

T6ng

T6ng ti~n gLPiva vay cac TCTD khac

8. Ti~n gLPicua khach hang

Thuyet minh theo loai ti~n gwi

Ti~n, vanq gi}i khong ky han

- Ti~n gi}i khong ky han bang VND

- Ti~n gi}i khonq ky han bang yang, nqoai t$

Ti~n, yang gi}i co ky h~n

- Ti~n gi}i co ky h~n bang VND

- Ti~n gi}i co ky h~n bang yang va ngo~i t$

Ti~n gLPiv6n chuy€m dung

Ti~n gLPiky quy

T6ng

Mfiu sa: - B05arrCTD- HN(Ban hanh thea Thong tu s6 49/20141TT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

Cuoi ky D~lUky358.891.153.407

358.891.153.407

424.781.685.200

424.781.685.200

358.891.153.407 424.781.685.200

Cuoi ky D~u ky

2.619.873.812 213.120.842.618

2.618.712.562 213.119.697.441

1.161.250 1.145.177

5.794.640.000.000 5.647.021.000.000

5.525.000.000.000 5.226.000.000.000

269.640.000.000 421.021.000.000

5.797.259.873.812 5.860.141.842.618

1.945.467.175.000 5.680.111.500.000

1.352.773.319 1.467.423.713 ~<J-, .~

1.946.819.948.319 5.681.578.923.713 G\7.744.079.822.131 11.541.720.766.331 :JHAN

~ ~

fPCuoi ky D~u ky

3.771.925.771.882 4.039.637.598.171

3.619.372.886.735 3.778.330.974.911

152.552.885.147 261.306.623.260

46.825.466.531.926 38.881.202.630.949

45.050.532.195.518 37.276.026.302.312

1.774.934.336.408 1.605.176.328.637

12.138.435.682 18.518.216

194.210.279.807 143.126.310.477

50.803.741.019.297 43.063.985.057.813

24

OCB I Niemtlllvdtl.fllhVV(lIl\lNgin H~ PhlIOng06ng i

THUY~T MINH BAo cAo TAl CHiNH HOP NHATQuy III narn 2017 .

Mfiu s6: - BOSaffCTD- HN(Ban hanh thea Thong tu s6 49/2014/TT-NHNNngay 31112/2014 cua Ngan Hang Nha Nuoc VN)

9. Phat hanh gi~y teY co gia

Cuoi kyKy phieu tli 12 thanq toi 5 narnTrai phieu tli 12 thanq to'i 5 narn

T6ng

721.083.991.9992.569.000.000.0003.290.083.991.999

10. Cac khoan no khac

Cuoi kyCac khoan phai tra n(>i bo

Cac khoan phai tra ben nqoai

Quy khen thll'&ng phuc loiT6ng

26.895.863.551

538.095.107.980

3.189.542.559568.180.514.090

11. Tinh hinh thuc hien nghia VI:' vai Ngan sach Nha ruroc:

£)~u ky276.838.495.146720.000.000.000996.838.495.146

£)~u ky55.335.573.693

206.901.009.582

588.959.816262.825.543.091

Ptiet sinh trong kyse dir oau ky s6 ph8i nQP s6 oa nQP s6 dir cu6i ky

VND VND VND VND

Thue GTGT 2.040.168.648 3.641.935.743 3.366.373.093 2.315.731.298

Thue TNDN 50.294.542.138 59.439.117.557 50.486.148.229 59.247.511.466Thue nha thau 134.945.576 548.475.557 607.508.819 75.912.314Thue nha dat 4.738.740 4.738.740Cac loai thue khac 1.500.000 1.500.000Cac khoan phai nQPkhac 3.798.676.916 12.519.873.452 12.373.552.908 3.944.997.460

Tong cQng 56.268.333.278 76.155.641.049 66.839.821.789 65.584.152.538

25

------------------------------------------

THUY~T MINH BAa cAo TAl CHiNH HOOPNHATQuy III narn 2017

12. V6n va quy cua To chuc tin dl,lng

12.1. Bao cao tinh hinh thay doi v6n chu sa hCPu

M~u sa: - BOSa!fCTD-HN(Ban hanh thea Thong ill56 49/20 14ffT -NHNNngay 31112/2014 cua Ngan Hang Nha Nuoc VN)

Vbn g6p/Vbn Th~ng dU'vbn Chenh I~ch tY Quy dl;l' phong Quy dl;l' trfr b6 Quy khac LQ'i nhuan sause dLPd~u ky C6 phi&u quy sung vbn di~u thucc vbn thue chua phan Tbng c9n9di~u I~ cb ph~n gia hbi doai tal chinh

I~ chu sO>hfru phbil L6 luy k&

S6 dU'dau ky 4.000.000.000.000 98.800.000.000 (90.250.000.000) 4.688.319.439 252.171.236.681 49.474.496.734 374.056.888 797.513.136.902 5.112.771.246.644Tang trong ky - - - 492.106.526.900 - - - 237.322.138.542 729.428.665.442- Tang von trang ky - - - 492.106.526.900 - 492.106.526.900- LQ'inhuan tang trang ky - 237.322.138.542 237.322.138.542- Trich b5 sung cac quy

-cho ky truce - -

Giarn trang ky - - - 509.590.972.103 - - - 194.879.500.000 704.470.472.103- SlYd\Jngtrang ky - 509.590.972.103 - - - 194.879.500.000 704.470.472.103- Chia co tuc ky nay -- Cac khoan giam khac -S6 dLPcu6i ky 4.000.000.000.000 98.800.000.000 (90.250.000.000) (12.796.125.764) 252.171.236.681 49.474.496.734 374.056.888 839.955.775.444 5.137.729.439.983

26

r: ~-~~.\.~\\

OCB NJ§IIJ tm va tbint»vuotx;NgAnHang ~ Dong

THUYET MINH BAa cAo TAl CHINH HQ'P NHATQuy III narn 2017

Miiu sa: - B05affCTD- liN(Ban hanh theo Thong ur s5 49/20 14/TT -NHNNnguy 3 II 12/2014 ella Ngiin Hang Nhit NllO'CVN)

VI. THONG TIN so SUNG CHO cAc KHOAN Ml)C TRiNH sAy TRONG sAo cAoKET QuA HOJ;\TDONG KINH DOANH

13. Thu nhap Uii va cac khoan thu nhap tU'O'ngtl,l'

Ky nay Ky truceThu nh~p lai tien gui 35.064.869.641 6.627.026.629Thu nhap lai cho yay khach hang 1.127.895.808.134 774.819.843.038Thu lai hi KD, dau tU' chLrng khoan 292.070.691.362 252.901.920.740Thu tli nghi$p vu bao lanh 17.423.482.171 13.007.325.288Thu khac tli heat d¢ng tin dl,mg 3.627.472 105.078.395

T6ng 1.472.458.478.780 1.047.461.194.090

14. Chi phi lai va cac khoan chi phi tuonq tl,l'

Tra lai tien gui

Tra lai tien yay

Tra lai phat hanh gi~y try c6 qiaChi phi heat dong tin dl,lng khac

T6ng

Ky nay Ky tnro'c746.256.786.382

20.238.099.253

46.120.290.65611.931.908.986

561.925.242.794

30.206.460.203

345.068.4757.840.283.812

824.547.085.277 600.317.055.284

15. Uii/le thuan tt» hoat dQng kinh doanh (mua ban) chLPngkhoan kinh doanh

. ' tKy nay Ky truce

Thu nhap tli mua ban chLrng khoan kinh doanh

Chi phi ve mua ban chLrng khoan kinh doanh

Lail (La) thuan tli hOc,ltdong mua ban chLrngkhoan kinh doanh

3.537.499.998

. HI

3.537.499.998

Chi phi ye mua ban CK dau tU'DI,I' ph6ng rui ro chLrng khoan dau tU'Lail (La) thuan tli hO<;ltdong kinh doanhchLrng khoan dau tU'

Lai/le thu~n tt» ho~t dQng kinh doanh (mua ban) chLPngkhofm d~u tU'Ky nay Ky tmcYc

97.141.813.244 12.741.039.83557.180.747.534 45.813.625.185(5.638.874.037) (1.793.853.657)

16.

Thu nh~p tli mua ban CK dau tU'

34.322.191.673 (34.866.439.007)

27

oOCB I N/iJllllm ve 111IIlhvllfll19

Ng>n HOng I'f>IIongo&no iTHUY~T MINH sAo cAo TAl CHfNH HOP NHATQuy III narn 2017

17. Thu nhap tCPg6p vOn mua co ph~n

co tuc nhan cU'<?,ctrong ky:

- T0' gop von, dau tu dai han

TOng

18. Chiphiho~td9ng

1. Chi nop thue va cac khoan phi, 1$ phi2. Chi phi cho nhan vien

Trong do: - Chi IU'O'ngva phu cap

- Cac khoan chi d6ng g6p theo IU'O'ng

- Chi tro cap3. Chi v~ tai san

- Trong d6 khau hao tal san co dinh

4. Chi cho heat dong quan Iy cong vuTrong d6:

- Cong tac phi

- Chi ve cac H8 dean th~ cua TCTD

5. Chi nop phi bao hiern, bao toan tien gCPicuakhach hang6. Chi phi dl,l' ph6ng rui ro

T6n9

VII. cAc THONG TIN KHAc

Miiu s6: - B05affCTD- HN(Ban hanh thea Thong nr s6 4912014/TT-N HNNngay 3111212014cua Ngan Hang Nha Nucc VN)

Ky nay Ky truce

39.000.000 1.062.800.000

39.000.000 1.062.800.000

Ky nay Ky trU'Q>C

1.212.817.970 1.257.004.284106.290.670.586 78.817.413.72074.938.203.579 57.950.994.093

14.180.038.170 11.985.313.370

234.789.486 555.048.75063.354.480.748 59.229.058.46112.234.726.777 11.187.989.120

168.967.402.449 109.505.453.113

6.232.485.211 5.517.445.911566.754.528 (44.241.478)

10.860.892.998 8.808.617.771299.730.000

350.985.994.751 257.617.547.349

IJG

:) PH

JON~-1~

19. Giao dich vai cac ben lien quanGiao djch voi cac ben lien quan la cac giao dich duo'c thuc hien vai cac ben co lienquan vai Ngan hang. Cac ben dU'Q'c coi la lien quan neu rn¢t ben c6 kha nang kiernsoat ho$c co anh hU'cYngdang ke d6i vai ben kia trong vi$c ra quyet dinh cac chinhsach tai chinh va hO<;ltd¢ng. M¢t ben dU'Q'ccoi la ben co lien quan vai Ngan hang neu:(a) Tn,l'c tiep hoc;%cgian tiep qua m¢t hay nhieu ben trung gian, ben nay:

.... Kiem soat ho$c bi kiem soat hoc;%cchiu Sl,l' kiem soat chung bcYiNgan hang (baog6m cac cong ty m~, cong ty con);

.... Co v6n gop VaG Ngan hang va do do co anh hU'cYngdang ke tai Ngan hang;

.... C6 quyen d6ng kiem soat Ngan hang;(b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la m¢t ben lien doanh,

lien ket;(c) Ben lien quan co thanh vien la nhan Sl,l' chinh trong Ban Quan Iy cua Ngan hang

ho$c cong ty m~;(d) Ben lien quan la thanh vien mc;ltthiet trong gia dinh cua bat ky ca nhan nao da neu

trong diem (a) ho$c (c);(e) Ben lien quan la m¢t doanh nghi$p trl,l'c tiep ho$c gian tiep chiu Sl,l' kiem soat, d6ng

28

Ooe8 I NiJm(lI1vall>inhvlrqng

_HOng_Cling ITHUY~TMINHBAa cAo TAl CHiNHHOPNHATQuy III narn 2017

Miiu s3: - BOSaffCTD- HN(Ban hanh thea Thong tu sf>49/20 14ITT-NHNNngay 31112/2014 ella Ngan Hang Nha Nuoc VN)

ki~m scat hoac chju anh hU'ang dang ke, hoac c6 quyen bi~u quyet bai bat ky canhannao duoc d~ cap den trong di~m (c) hoac (d).

29

THUY~T MINH BAo cAo TAl CHINH HOP NHATQuy III nam 2017

Chi ti~t cac giao dich Ian voi cac ben lien quan trong quy III narn 2017 nhu sau:

M:1u s6: - B05affCTD- HN(Ban harm theoThong nr s6 49/20 14rrT-NHNNngay 31112/2014 cua Ngan Hang Nha Niroc VN)

Ben lien quanTilln gu.i Gu.i tilln tai TCTD Yay tilln t~i TCTD

Gu.i VaG Rut ra Gu.i VaG Rut ra Giiti ngan Thanh toanNgan hang BNP Paribas 1.326.384.116.280 1.282.009.167.838Tong Cty B~n Thanh-TNHH MTV 719.291.889.779 635.083.726.507Cty CP PMt trien va Dichvu Nha Ben Thanh 19.766.912.258 19.926.446.297Ngan hang TMCP Nqoai 10.175.969.940.000 10.715.969.940.000 118.835.606.608 118.515.209.737 7.730.279.600.000 8.630.655.600.000Thuonq Viet Nam

Chi ti~t cac khoan pha] thu va phai tra cac ben lien quan tai nqay 30 thanq 09 narn 2017 nhu sau:

Ben lien quan Tilln gu.i Gu.i tilln tai TCTD Yay tien ~i Lai phai traTCTDNqan hang BNP Paribas 50.653.862.759Tong Cty Ben Thanh - TNHHMTV 695.389 053110 1.905.864.393Cty CP PMt trien va Dich vu 19.868.467.340 42.220.255Nha Ben ThanhNgan hang TMCP Nqoai 700.000.000.000 1.905.965.728 919.261.500.000 260.052.455Thuonq Viet Nam

30

THUY~T MINH sAo cAo TAl CHiNH HQ'P NHATQuy III narn 2017

Miiu s6: - BOSllnCrD- HN(Ban hanh thea Thong tu s6 49/2014nT-NHNNngay 31/12/2014 cua Ngan Harig Nha Niroc VN)

20. Cac Sl! ki~n sau ngay I~p bang CDKT

Khong c6 SI,J'kien quan tronq nao xay ra ke tCfnqay lap bang can doi ke toan yeu c8Uphai c6 cac dieu chTnhhoac thuyet minh trang cac bEIOcao tai chfnh.

21. MCPcde;>tap trung theo khu vue dja Iy cua cac tai san, cong n9' va cac khoanrnuc nqoai bang

T6ng dU'nQ'cho vay T6ng ti~n gwi Cac eam k~t tin CCTe Kinh doanh va d~u tudl.lng phal sinh ehwng khoan

Trang nuoc 46.303.796.974.708 59.922.997.945.540 1.157.410.209.190 5.729.039.727 17.669.856.757.758

NU'&c nqoai 1.925.701.656 2.068.305.401.096

VIII. QUAN LY RUI RO TAl CHINH

22. Chinh sach quart Iy rui ro lien quan den cac cong CI,I tai chinh

Vlec SLPdl,mg cac cong cu tai chinh, bao gom nhan tien gLi'icua khach hang va dau tuvao cac tai san tai chfnh c6 chat 1U'Q'ngcao da tra thEtnhhO<;ltdong mang tfnh thenchot giup Ngan hang d<;ltdU'Q'cmLi'cchenh I$ch lai suat can thiet. Xet tCf khfa c<;lnhquan Iy rui ro, di~u nay d6i hoi Ngan hang ket hQ'pmot cach can doi giCfacac cam ketngo<;libang (nhU' bao lanh va thU' tin dl,mg) vai cac khoan cho vay (bang dong noi t$cOng nhU' ngo<;lit$) doi vai cac ca nhan va to chLi'c thuoc cac mLi'c do tin cc;'lykhacnhau. Ben c<;3nhd6, Ngan hang cOng dau tU'mot phan von lU'udong vao cac chLi'ngkhoan dau tU' hay cho cac ngan hang khac vay. NhCrngrui ro lien quan den trao doingo<;lit$ va thay doi lai suat dU'Q'cquan Iy thong qua ap dl,mgh<;3nmLi'ctr<;3ngthai nhamh<;lnche SI,J'tc;'lptrung qua mLi'cdong thO'itham gia vao cac hO<;ltdong co tac dl,lng canbang Ic~nnhau de giam thieu rui rooThong qua vi$c nam giCfnhi~u tai san la cac congCl,ltai chfnh co chat 1U'Q'ngcao, cO'cau bang can doi ke toan cua Ngan hang co du khanang ph6ng ngCfarui ro trong yeu trong qua trinh hO<;ltdong kinh doanh va dam baokha nang thanh khoan. Them vao do, Ngan hang cOng tham gia vao nhi~u giao dichph6ng ngCfarui ro lien quan den cac cong CI,Jtai chinh nhU'cac cam ket hoan doi ngo<;3it$ cho ml,lc dich quan Iy rui ro lai suat.

Trong qua trinh quan Iy rui ro tin dl,Jng,Ngan hang da thiet Ic;'lpquy trinh tin dl,lng trongd6 ghi chi tiet cac chfnh sach va thu tl,lCcho vay cOng nhU'cac hU'cYngdan thl,J'Chi$nde chu3n h6a cac hO<;ltdong tin dl,lng cua Ngan hang. Rui ro thanh khoan dU'Q'ch<;lnche thong qua vi$c nam giCfmot so 1U'Q'ngcan doi ti~n m~t va cac khoan tU'O'ngdU'O'ngti~n dU'cYid<;lngtai khoan Nostro, cac khoan ti~n gLPico ky h<;lnt<;liNgan hang Nha nU'cYcva cac to chLi'c tfn dl,Jngkhac va cac giay to' co gia. Cac ty 1$an toan co tlnh den yeuto rui ro cOng dU'Q'cSLPdl,Jngde quan Iy rui fO thanh khoan. NgElnhang thU'O'ngtienhanh danh gia chenh I$ch lai suat, so sanh vai cac thi tfU'O'ngtrong nU'cYcva quoc tede c6 nhCfngdi~u chTnhkip thO'i.Them vao do, vi$c ap dl,Jngcac quy trinh quan Iy ruira noi bo cOng tra nen hi$u qua hO'n.Vi$c do cho phep Ngan hang giam sat hi$u quahO'ncac bien doi v~ von va giam cac sai sot co the xay fa cOng nhU' nhCfngthu tl,JCphLi'ct<;3Pkh6ng can thiM

31

THUY~T MINH sAo cAo TAl CHiNH HOP NHATQuy III narn 2017

M~u sa: - B05affCTD- HN(Ban hanh thea Thong tir s6 49/20 14ffT-NHNNngay 3)/)2/2014 cua Ngan Hang Nha Nuoc VN)

23. Rui ro tin dl,lng

Rui ro tin dunq la kha nang xay ra t6n that trong heat dong ngEInhang cua t6 chtrc tindunq do khach hang khOngthuc hien hoac khong c6 kha nang thuc hien nghTavu cuaminh theo cam ket.

Ngan hang kiem scat va quan Iy rui ro tin dunq bang each thiet lap han rmrc tin dunqtuonq ung voi rrurc dOrui ro rna Ngan hang c6 the chap nhan duoc doi voi moi khachhang va doi vai moi ITnhvue dia Iy, nqanh nghe.

Ngan hang da thiet lap quy trinh scat xet chat IU'O'ngtin dunq cho phep du' bao samnhCrngthay d6i ve tinh hinh tai chinh, kha nang tra no cua cac ben doi tac dl)'a trencac yeu to dinh tinh, dinh IU'O'ng.H,;mmuc tin dl,lng doi vai mOikhach hang dU'O'cthiE§tI$p thong qua vi$c su dl,lng h$ thong xep h<;lngtin dl,lng, trong d6 moi khach hangdU'O'cxep 10<;lia mot muc dO rui rooMuc dOrui ro nay c6 the dU'O'csua doi, c$p nh$tthU'ang xuyen.

24. Rui ro thi trU'cYng

24.1 Rui ro lai suat

Rui ro lai suat la nhCmgrui ro phat sinh t(l' Sl)'biE§ndong ve lai suat lam thay d6i nguonthu nh$p lai va/ho$c gia tri kinh t8 cua Ngan hang.

f)C) nh<;lYcJo;vai fai suat

Vi$c phan tich do nh<;lyrui ro lai suat dU'O'cNgan hang thl,fc hi$n dinh ky hang thangva bao cao len Oy ban quan Iy tai san NO'va C6 ke t(l' cuoi thang 11/2014.

Do nh<;lyrui ro lai suat vai thu nh$p rong t(l' lai phan anh nhCrnganh hU'ang cua biendong lai suat doi vai thu nh$p lai rong trong 1 nam tiep theo, tren cO'sa dong tien taidinh lai suat cua tai san co va tai san nO'nh<;lylai, vai gia dinh lai suat thay d6i 1% doivai tat ca cac tai san va a tat ca cac ky h<;ln.

ThOng tin ve phan tich dOnh<;lylai suat S8dU'O'ctrinh bay khi c6 cac hU'ang dan Cl,ltheve cach thuc thl,fc hi$n.

Ngoai ra, Ngan hang cOng tham gia VaGnhieu giao dich phong ng(l'a rui ro lien quanden cac cong Cl,lphai sinh nhU'hoan dOi lai suat cho ml,lCdich quan Iy rui ro lai suat.

Phan tfch tai san va nQ'pMi tra thea ky hgn cJjnhfgi fa; suat thl,fc t~

Ky h<;lndinh l<;Iilai suat thl)'c te la ky h<;lncon l<;Iitinh t(l' thai diem I$p bao cao tai chinhcho tai ky dinh l<;Iilai suat g~mnhat ho$c thai h<;lndao h<;lncua cac khoan ml,lCtai sanva nO'phai tra nh<;lycam lai suat, tuy theo yeu to nao den scYmhO'n.

Cac gia dinh va dieu ki$n sau dU'O'cap dl,lng trong phan tich ky h<;lndinh l<;Iilai suatthl,fc te cua cac tai san va cong nO'cua Ngan hang:

.... Tien m$t, vang b<;lcda quy; gop von dau tU' dai h<;lnva cac tai san co khac (baog6m tai san co dinh, bat dong san dau tU'va tai san co khac) dU'O'cxep 10<;likhoanml,lCkh6ng chiu lai;

32

OCB I NJJmtll1vrllhml)v(fQf,,}

Ng»t Hing I'hIIdhq DOni !THUY~T MINH BAocAo TAl CHINH HQ'P NHATQuy III narn 2017

Mliu s6: - Il05arrCTD- HN(Ban hanh theo Thong nr s6 49/20 14m-NHNNngay 31/12/2014 cua Ngan Hang Nha Nuoc VN)

~ Tieln gl1i tal Ngan hang Nha nuoc Viet Nam duoc xep 10<;1itien gl1i thanh toan dod6 ky han dinh lai lai suat thuc te duo'c xep 10<;1iden mot thanq;

~ Ky han djnh lai IEii suat thuc te cua chLmg khoan dau tU' va chtrnq khoan kinhdoanh duoc xac dinh nhu sau:

Cac khoan rnuc c6 IEiisuat co dinh trong suet thai gian narn gi[l': Ky han dinh lai IEiisuat dua tren thai gian dao han thuc te tinh tli thai diem I~p bao cao tai chinh;

Cac khoan rnuc c6 IEiisuat tha noi: Ky han djnh Ic;tiIEiisuat thl,l'c te dl,l'a tren ky dinhl<;1iIEiisuat gan nhat tinh tli thai diem I$p bao cao tai chinh;

~ Ky h<;1ndinh l<;1ilai suat thl,l'c te cua cac khoan ti~n gl1i va cho vay cac TCTD; cackhoan cho vay khach Mng; cac khoan nQ'Chinh phu va Ngan hang Nha nU'&c Vi$tNam; cac khoan ti~n gl1i va vay cac To chuc tin dl,Jng va khoan ml,JCtien gl1i cuakhach hang dU'Q'cxac dinh nhU' sau:

Cac khoan ml,JCc6 IEiisuat co dinh trong suot thai gian cua hQ'p dong: Ky h<;1ndinhl<;1iIEiisuat thl,l'C te dl,l'a tren thai gian dao h<;1nthl,l'C te tinh tli thai diem I~p bao caotai chinh;

Cac khoan ml,JCco lai suat tha noi: Ky h<;lndinh l<;1ilai suat thl,l'c te dl,l'a tren ky dinhl<;1iIEiisuat gan nhat tinh tli thai diem I$p bao cao tai chinh;

~ Ky hc;tndinh gia l<;1icLla khoan ml,JCphat hanh giay ta c6 gia dl,l'a tren thai gian daoh<;1nthl,l'C te cLla tling loc;tigiay ta co gia;

Cac khoan ml,JCc6 IEiisuat co dinh: Ky h<;1ndinh l<;1iIEii suat thl,l'c te dl,l'a tren thaigian dao h<;1nthl,l'C te tinh tli thai diem I$p bao cao tai chinh rieng;

Cac khoan ml,JCco IEiisuat tha noi: Ky hc;mdinh l<;1ilai suat thl,l'c te dl,l'a tren ky dinhl<;1ilai suat gan nhat tinh tli thai diem I$p bao cao tai chinh;

~ Ky h<;1ndinh gia l<;1icLla khoan ml,JCnguon von tai trQ' uy thac dau tU', cho vay ma tochlic tin dl,Jng chiu rLli ro dU'Q'cxac dinh nhU' sau:

Cac khoan ml,Jc nguon von Ngan hang nh$n de tai trQ', LlYthac dau tU', cho vay chihuang phi dU'Q'c xep VaG khoan ml,JCkh6ng nh<;1ycam IEiisuat;

Cac khoan ml,JCnguon von Ngan hang nh$n theo cO'so lai suat tha noi va tl,l' quyetdinh IEiisuat dau ra, ky dinh l<;1ilai suat thl,l'c te dl,l'a tren ky dinh l<;1iIEiisuat gan nhattinh tli thai diem I$p bao cao tai chinh;

~ Ky h<;1ndinh l<;1ilai suat cLla khoan ml,Jccac khoan nQ'khac dU'O'cxep 10<;1iVaGkhoanml,JCkhOng chiu lai.

THUY~T MINH sAo cAo TAl CHiNH HOP NHATQuy III narn 2017

Rrii ro lai suat (tiep theo)

Miu sa: - B05affCTD- lIN: dai vo; BCTC(Ban hanh theo Thong nr s6 49/2014ffT-NHNNngay 31112/2014 cua Ngan Hang Nha Nuoc VN)

24.1.

fJi{,u chinh lai suflt trang bien 11(lthai gianfJ{,n TiI'111{,n Til'3 l1{,n Til' 611{;n TiI'111{;n Tren

Qua ben KhOngcniu lai 1 thang 3thilng 6thang 12 thang 5nam 5nam T6ngc(lngVND VND VND VND VND VND VND VND VND

Tili sanTi~n mat, vanq bac, da qui 541.592.488.745 541.592.488.745Ti~n gUi tai NHNN 1.322.633.254.049 1.322.633.254.049Ti~n, vanq gUi va eho vaycac TCTD khac (oJ 2.884.902.883.021 250.000.000.000 3.134.902.883.021ChCrngkhoan kinh doanh (oJ 431.893.000.000 1.502.133.611.897 1.934.026.611.897Cac c6ng Cl,J tal chinh phaisinh va cac tai san tai ehinhkhae 5.729.039.727 5.729.039.727Cho vay khach hang (oJ 2.015.633.490.889 7.936.897.013.053 19.394.196.106.237 12.115.698.836.306 3.751.062.315.303 942.234.914.576 46.155.722.676.364ChCrn~kho~n d~u IU' (oJ 906.396.045.861 50.000.000.000 925.000.000.000 201.390.000.000 400.000.000.000 7.474.530.200.000 5.698.666.600.000 15.655.982.845.861G6p von, dau tU'dai han (oJ 79.847.300.000 79.847.300.000Tal san c6 dinh va bat dongsan d~u tU'

466.489.960.355 466.489.960.355Tai san C6 khac (*J 2.345.383.301.670 2.345.383.301.670

T6ng tal san 2.015.633.490.889 4.345.438.136.358 12.194.433.150.123 20.569.196.106.237 12.317.088.836.306 4.151,062.315.303 8.848.658.114.576 7.200.800.211.897 71.642.310.361.689

N9' phai traCac khoan no Chinh phu vaNHNN 730.338.271 1.964.321.400 24.445.545.423 331.750.956.313 358.891.153.407Ti~n gUi va vay I(J'NHNN vacac TCTD khac 7.571.129.373.812 1.352.773.319 138.238.875.000 33.358.800.000 7.744.079.822.131Ti~n gLrieua khach hang 21.510.148.724.381 8.607.648.512.707 8.672.447.483.013 9.346.822.891.450 2.666.020.458.246 652.949.500 50.803.741.019.297Cae cong Cl,Jlai ehinh phaisinh va cae khoan nO'taiehinh khaeVbn tai Ira, uy Ihae d~u IU',eho vay ma TCTD chiu rui ro 292.110.000.000 472.121.875.000 422.125.000 4.535.860.000 1.290.542.048.286 40.486.553.242 2.100.218.461.528Phal hanh gi~y ICYco gia 1.120.000.000.000 102.338.176.748 2053745.815.251 14.000.000.000 3.290.083.991.999Cae khoan nO'khae 1.370.257.747.895 1.370.257.747.895

T6ng n9' phai Ira 1.370.257.747.895 30.494.118.428.464 9.083.087.482.426 8.697,315.153.436 9.785.447.884.511 6.148.547.196.783 88.498.302.742 65.667.272,196.257

MLPCchen.h I~ch nh<;!ycamv&i liii suM noi bang 2.015.633.490.889 2.975.180.388.463 (18.299.685.278.341 ) 11.486.108.623.811 3.619.773.682.870 (5.634.385.569.208) 2.700.110.917.793 7.112.301.909.155 5.975.038.165.432Cac cam k~t ngo<;!ibang c6tac dQng t&i mLPcdQ nh<;!ycam v&i liii suM ella cac TSvii cong n9' (rang) 2.644.951.173.624 9.565.011.198.473 7.848.770.298.770 4.616.590.726.828 2.562.566.512.749 1.638.115.011.176 11.354.311.290 28.887.359.232.910

M(PCchenh nh<;!ycam v&i2.015.633.490.889 330.229.214.839 (27.864.696.476.814) 3.637.338.325.041 (996.817.043.958) (8.196.952.081.957) 1.061.995.906.617 7.100.947.597.865 (22.912.321.067.478)liii su~t

(*) : Kh6ng bao gem dl,l'ph6ng

34

OoeB i NIE\mlJ!)V81"mflV,f(jng

~Hq-""'" I

THUY~T MINH sAo cAo TAl CHINH HOP NHATQuy III narn 2017

M§u sil: - B05arrCTD- HN(Ban hanh thea Thong nr s6 49/2014fTT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nurre VN)

24.2. Rui ro tilm t~

Rui ro tien t$ la rui ro rna gia tri cua cac cong Cl,Jtal chinh bi thay d6i xuat phat hinhCfng thay d6i ve ty gia.

Nqan hang duoc thanh Ic;3Pva heat dong tai Viet Nam vot dong tien bao cao la VND,dong tien giao dich chinh cua Ngan hang cung la VND. Cac khoan cho vay va Cmgtruce khach hang cua Ngan hang chu yeu b~ng VND, mot phan b~ng do la My. Tuynhlen, mot s6 tai san khac cua Ngan hang lai b~ng cac dong tien khac nqoai VND vado la My. Ngan hang da dua ra mot he th6ng han rnuc de quan Iy tranq thai cua cacdong tien. Tranq thai dong tien duoc quan Iy tren cO' sa hang ngay va chien IU'Q'Cph6ng nglia rui ro dU'Q'cNgan hang SLr dl,Jngde dam bao rang trGing thai cua cac dongtien dU'Q'c duy trl trong hGinmLi'c da thiet I$p.

..",

'I

'.H.=

35

Miu sa: - B05affCTD- HN: dai vOi BCTCTHL!Y~T MINH sAo cAo TAl CHfNH HOP NHAT (Ban hanh theo Thong nr s6 49/2014!IT-NHNNQUY III narn 2017 ngay31112/2014cua Ngan HangNha NirocVN)

Phan loai tai san va cong no theo loai tit§n t$ da duoc quy doi sang VND tai nqay 30 thanq 09 narn 2017 nhu sau:

TaisanTi{m mat, vanq bac, da quyTi§n gCfital NHNNTi§n, vanq gCfiva cho vay cac TCTD kMc(*)Cac cong cu tai chinh pnai sinh va cac taisan tai chinh khacChovaykhachhang(~Tai san co khac

T6ng tal san

N<;>,phal traTi§n gCfiva vay tLl'NHNN va cac TCTDkhacTi§n gCficua khach hangCac conq cu tai chinh phai sinh va cackhoan no tai chinh khacV6n tai trQ',uy thac oau tll', cho vay maTCTD chiu rui roPhat hanh gi§y try co giaCac tai san no khacT6ng n<;>,phai tra

Tr;;tng thai ti~n t~ n9i bangTr;;tng thai ti~n W ngo;;ti bangTr;;tng thai ti~n t~ n9i bang, ngo;;ti bang

Gi« tr! vang tifm t~ Cac nqoei t~ kneemroc quy ooi diroc quy ooi Tong cOng

VND VND VND

3.976.675.000 1.071.222.525 80.831.052.664145.164.703.097

17.720.060.317 266.009.518.028

693.679.764.7923.901.231.069.193

29.874.914.987

3.976.675.000 18.791.282.842 5.116.791.022.761

USD airoc quy ooiVND ----------------

12.286.710.099 63.496.445.040145.164.703.097136.766.279.272111.523.178.439

693.679.764.7923.901.231.069.193

1.576.736.942 2_8_.2_9_8_.1_7_8_.0_4_5 _

125.386.625.480 4.968.636.439.439 ---------

13.027.134.584270.993.934.569

1.910.236.622.376270.993.934.569

19.350.532.432 1.942.614.289.392

34.433.100.000

1.887.480.000.000

4.834.060 879.755.173 129.510.199.459

4.834.060 20.230.287.605 4.265.031.523.4203.971.840.940 (1.439.004.763) 851.759.499.341

2.752.960.000 (44.937.729.327)3.971.840.940 1.313.955.237 806.821.770.014

34.433.100.000

1.887.480.000.000

74.437.488.294 5_4_.1_8_8_.1_2_1_.9_3_2 _

121.897.722.878 4_.1_2_2_.8_9_8_.6_7_8_.8_7_7 __3.488.902.602 845.737.760.562

(9.535.320.000) --'-(_38_.1_5_5_.3_6_9._32_7-'....) _(6.046.417.398) 807.582.391.235

----------------

36

THUYtT MINH BAa cAo TAl CHiNH HOP NHATQuy III narn 2017

Miu sa: - B05affCTD- lIN: dai vo; BCTC(Ban hanh thea Thong nr s6 49/20 14fIT-NHNNngay 31/12/2014 ella Ngan Hang Nha Niroc VN)

24.3. Ru; ro thanh khotm

Qua hen Trang tienTren 3 thang Dfm 3 thang Den 1 thang TL.f1- 3 thang Tir 3 - 12 thang ro 1- 5 nsm Tren 5 nam T6ng cQng

VND VND VND VND VND VND VND VND

TilisanTi~nmat, vang bac, da qui 541.592.488.745 541.592.488.745Ti~nglfi tai NHNN 1.322.633.254.049 1.322.633.254.049Ti~n,vanq gLYiva cho vaycac TCTDkhac (*) 2.884.902.883.021 250.000.000.000 3.134.902.883.021Chung khoan kinhdoanh (*) 431.893.000.000 1.502.133.611.897 1.934.026.611.897Cac eong Cl) tai chinh phaisinh va cac tal san tai chinhkhac 9.968.226.000 34.800.086.027 44.768.312.027Cho vaykhach han9 (*) 971.018.595.004 1.044.614.895.885 2.168.015.128.848 3.595.189.513.720 9.781.362.189.669 13.936.395.453.282 14.659.126.899.956 46.155.722.676.364Chung khoan d~u tlP(*) 22.138.759.147 300.000.000.000 252.142.014.517 8.975.159.155.008 6.106.542.917.189 15.655.982.845.861Gopvon,d~u tu dai han (*) 79.847.300.000 79.847.300.000Tilisan c6 dinhva btltd¢ngsan d~u tu 466.489.960.355 466.489.960.355rai san Co khac (*) 58.926.026.493 152.225.793.051 1.577.480.861.780 100.272.079.361 456.478.540.985 2.345.383.301.670

Tbng tal san 971.018.595,004 1.044.614.895.885 6.998.208.540.303 4.307.383.532.771 11.645.785.151.993 23.443.719.687.651 23.270.619.230.382 71.681.349.633.989

N<;>,phal traCac khoanno Chinh phu vaNHNN 730.330.271 1.964.321.400 356.196.501.736 358.891.153.407Ti§nglfiva vay tLl'NHNNva cac TCTDkhac 7.571.129.373.812 170.161.575.000 2.788.873.319 7.744.079.822.131Ti~n9lficua khach hang 22.425.765.763.299 7.668.789.483.876 18.050.556.168.609 2.657.976.654.013 652.949.500 50.803.741.019.297Cae cong Cl) tai chinh phaisinh va cac khoan nQ'taichinhkhac 39.039.272.300 39.039.272.300V6n tai trQ',uy thac d~u tlP,cho vay rna TCTDchiu rui ra 404.460.000.000 359.771.875.000 4.957.985.000 1.293.392.048.286 37.636.553.242 2.100.218.461.528Phat hilnhgitlyta co gia 102.338.176.748 3.173.745.815.251 14.000.000.000 3.290.083.991.999Cae khoann9' khac 144.835.622.370 173.913.751.307 919.340.824.640 132.027.292.895 140.256.683 1.370.257.747.895

Tbng n<;>,phai tra 30.585.960.362.052 8.204.439.431.583 19.433.389.656.733 7.427.303.385.445 55.218.632.744 65.706.311.468.557

Mli>eehenh thanh khoanrang 971.018.595.004 1.044.614.895.885 (23.587.751.821.749) (3.897.055.898.812) (7.787.604.504.740) 16.016.416.302.206 23.215.400.597.638 5.975.038.165.432

Ghi chu: tong tai san the hi{jmgia trj gOp va chU'aIOE)itrl) ph8n dl)' ph6ng nJi ro tin dl,mg va giam gia ch(mg khoan

37

OCB i N"\m(,,, vlil/llnil vuollg

.. .., H;"g""'09 !lOng !THUY~T MINH sAo cAo TAl CH1NHHOP NHATQuy III narn 2017

Rui ro thanh khoan (tiep theo)

Rui ro thanh khoan la rui ro do: (i) Ngan hang kh6ng co kha nang thuc hi$n cac nghTavu tal thai dillm phat sinh nghTavu tai chfnh; hoac (ii) Ngan hang co kha nang thuchien nghTavu khi den han nhunq phai chiu ton that Ian dll thuc hien nghTavu do.

Mfiu sA: - B05aITCTD- HN(Ban hanh thee Thong nr sil 49/20 14rrT-NHNNngay 31112/2014 cua Ngiin Hang Nha NLfOC VN)

QUEmtri rvi ro thanh khaan

Muc tieu cua Ngan hang trong viec quan tr] rui ro thanh khoan la dll dam bao toi darang Ngan hang co du kha nang thanh khoan dll thuc hien nghTaVl,lkhi den han, trongdieu kien blnh thU'ang va di~u kien cang thang, rna kh6ng de phat sinh 10kh6ng dangco hoac anh hU'ang tai danh tieng cua Ngan hang.

f)ll giam thillu rui ro thanh khoan, Ngan hang duy tr] cO'cau tai san nQ'va tai san cophu hQ'p,dong thai tang cU'ang kha nang huy d(>ngtli nhi~u nguon kMc nhau. Nganhang quan 1'1tai san co tinh thanh khoan cao, linh hO<;lt,thea doi dong ti~n tU'O'nglaiva tinh thanh khoan hang ngay. Ngan hang cOng danh gia dong ti~n dl,f kiemva khanang san co cua tai san dam baa hi$n t<;litrong trU'ang hQ'pcan huy d(>ngthem nguonvon.

Ngoai ra, Ngan hang duy tr] m(>tkhoan tien glii t<;liNgan hang Nha nU'ac Vi$t Namtheo quy dinh hi$n hanh v~ dl,f tn) bat bu(>c,dong thc'Yilu6n dam bao duy tri cac ty 1$kha nang chi tra, t'1 1$nguon von ngan hc;lncho vay trung dai h<;lnva cac giai h<;lnv~t'11$dam bao an toan hO<;ltd(>ngtheo quy dinh cua Ngan hang Nha nU'ac Vi$t Nam.

Phfin tich tai san tai chinh va nQ' tai chinh dl,1'atren thai h{jln con l{jli

Thai gian dao h<;lncua tai san va nQ'phai tra thll hi$n thai gian can l<;Iicua tai san vanQ'phai tra tfnh tli ngay I$p bao cao tai chfnh den khi thanh toan theo quy dinh tronghQ'pdong ho$c trong di~u khoan phat hanh.

Cac gia dinh va di~u ki$n sau dU'Q'cap dl,mgtrong phan tich thai gian den hC?ncua cactai san va nQ'phai tra cua Ngan hang.

• Ti~n glii NHNN dU'Q'cxep 10<;liti~n glii thanh toan, trong do bao gam ti~n glii dl,ftrQ>bat bu(>c.So dU' cua ti~n glii dl,f trQ>bat bu(>cphl,l thu(>cVaGthanh phan va kyh<;lncua cac khoan ti~n glfi khach hang t<;liNgan hang.

• Thai gian dao hC?ncua chung khoan dau tU' dU'Q'cxac dinh dl,fa tren ngay thanhtoan cua tling 10<;lichung khoan.

• Thai gian den h<;lncua cac khoan ti~n glii va cho vay cac to chuc tin dl,lng va cackhoan cho vay khach hang dU'Q'cxac dinh dl,fa VaGngay den h<;lncua hQ'pdongquy dinh. Thai gian den h<;lnthl,fCte co the thay doi trong tmang hQ'phQ'pdongdU'Q'cgia h<;ln.Ngoai ra, cac khoan cho vay khach hang dU'Q'cthll hi$n bang gia trikh6ng tfnh den dl,f phong rui roo

• Thai gian den h<;lncua cac khoan dau tU'gop von, dau tU'dai h<;lndU'Q'Cphan 10<;lila tren nam (05) nam do cac khoan dau tU' nay kh6ng co thai gian dao hC?nxacdinh.

.'--~~~~~"IUtll~\ttr,\i~~~~

38

OC B i Ni{,m 1m wl thin" vlfC'ng

_1iJn9 """"'91l6ng :

THUYET MINH sAo cAo TAl CHfNH HOOPNHATQuy III narn 2017

M§u sa: - B05afICTD- HN(Ban hanh thea Thong tu s6 49/2014rrT-NHNNngay 31/12/2014 cua Ngan Hang Nha Nucc VN)

• Thai gian oen han cua tal san co djnh ducc xac djnh dua vao thai gian sli dl,mghCi'uich con lal cua tal san.

• Cac khoan tieln glii va tielnvay tlf cac t6 chirc tin dl,lng khac va cac khoan ti~n gliicua khach hang duoc xac oinh dua vao tinh chat cua cac khoan nay hoac thaigian oao han tren hop oong. Tal khoan Vostro va tien glii thanh toan duoc thuchlen giao dich theo nhu cau cua khach hang va do 06 oU'Q'cxep loai kh6ng ky han,Thai gian oao han ooi voi cac khoan vay va ti~n glii c6 ky han duoc xac dinh duatren ngay oen h<;lntheo hQ'poong. Trong thl,J'cte, cac khoan nay c6 the oU'Q'Cquayvong, va do 06, duy trl t6ng thai gian dai hO'nthai gian oao h<;lnban oau ho$c cackhoan ti~n glii c6 ky h<;lnc6 the rut trU'cYch<;ln(kh6ng thl,J'chi$n oung oen ngay oaoh<;lnghi tren hQ'poong).

NglJ'QoiI~p K~ toan trlJ'cYng

TP. HeM, ngay 25 thang 10 nam 2017

Nguy~nThj Thu Ha

39

Documents

BAo cAo TAl CHiNH Hap NHAT QUY IIINAM 2017 - ocb.com.vn · (Ban hanh thea QD s61612007/QD-NHNN ngay 18/0412007 cuaNgiinHang NhaNuoc VN) SANG CAN £>61KE ToAN HQ'P NHAT talnqay30thang