BAocAo TAl CHfNH RIl~NG QUY IIINAM2018 · ·OCB 'Ni~mtinvathJflhVtl'Q'flg NginHang "'-Alng 06ng I MAus8: -B04a/TCTD (Banhanh theoThong nrs649/20141TT-NHNN ngay 31112/2014 ellaNHNN

OCB Ni~ lin va lhinh IIIJI)'rlQ

NgInHang I'IUItngDOng

BAo cAo TAl CHfNH RIl~NGQUY III NAM 2018

NGAN HANG TMCP PHUONG DONG41 vA 45 LE DVAN',QV~ 1, TP.HCM, VI¥T NAM

OCB N/(Jm till va tflmh ilUfJ[f!J

Ng~ Hat!9 ~ fl6ng

Miu sa: - B02a/TCTD(Ban hanh thee Thong tII 56 49/2014/TT-NHNN

ngay 31112/2014 cua NHNN Viet Nam)

BANG CAN £)01K~ ToANtal ngay 30 thanq 09 nam 2018

Thuyt:t s6 cu6i quy s6 OEW nemminh VND VND

TAl SANTi~n mat, vang bac, da quy 751.943.256.105 648.853.204.976Tien glPi ~i Ngan hang Nha nll'cYeVi~t Nam 1.786.711.105.340 3.106.795.746.709:' ("~HNN")Tien, vang glPi tal cac TCTD khac va eho vay 9.020.531.811.688 10.381.134.485.255cac TCTD khac

Ti~n, yang gCrital TCTD khac 7.318.076.924.148 9.465.964.985.255Cho yay cac TCTD khac 1.702.454.887.540 915.169.500.000Dl,J'phonq rui ro cho yay cac TCTD khac

Ch(l'ng khoan kinh doanh 100.690.000.000 3.288.593.200.000Chung khoan kinh doanh 100.690.000.000 3.288.593.200.000Dl,J'phonq chung khoan kinh doanh

Cae cong cu tal ehinh phai sinh va cac tai9 34.459.675.710san tai ehinh khac

Cho vay khach hang 53.157.628.973.845 47.778.861.069.809Cho yay khach hang 2 53.715.909.970.036 48.182.976.683.825Dl,J'phonq rui ro cho yay khach hang 3 (558.280.996.191) (404.115.614.016)

Hoat dQng mua nQ'Mua noDl,J'phOng rui ro hoat dong mua no

Ch(l'ng khoan dau tll' 4 19.057.161.454.540 16.445.929.137.260Chung khoan d~u tU' s~n sang d~ ban 19.030.865.422.650 16.093.181.871.339Chung khoan d~u tu giCfd~n ngay dao han 242.292.437.916 727.599.850.656Dl,J'I?hon9chung khoan d~u tU' (215.996.406.026) (374.852.584.735)

Gop von, diiu tll' dai h~n 5 39.736.288.513 39.736.288.513£)~u tU'vao cong ty con 25.000.000.000 25.000.000.000Von g6p lien doanh£)~u tU'vao cong ty lien k~t£)~u tU'dai h;;mkhac 36.430.000.000 36.430.000.000

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Dl,J'phong giam gia d~u tU'dai h~n (21.693.711.487) (21.693} 11.487)Tai san cO dinh 537.427.068.741 527.005.924.816

Tai san c6' ojnh h[fu hinh 277.170.392.167 259.503.842.193 r.Nguyen gia tai san co dinh 552.072.077.628 507.670.109.143 \.* \THao mon tai san co dinh (274.901.685.461 ) (248.166.266.950) \~'Tai san c6 oinh thue fai chinh '~Nguyen gia tai san co dinh

.;: Hao mon tai san co dinhTai san c6 ojnh va hi~h 260.256.676.574 267.502.082.623Nguyen gia tai san co dinh 359.427.886.598 349.695.313.390Hao mon tai san co dinh (99.171.210.024) (82.193.230.767)

eat dQng san dau tll' .Nguyen gia b~t dong san d~u tU'Hao mon b~t dong sim d~u tU'

Tai san co khae 2.062.135.211.270 2.101.533.819.826Cac khoan phai thu 731.806.760.055 855.412.078.453Cac khoan lai, phi phai thu 996.676.827.046 943.998.088.252Tai san thu~ TNDN hoan I~iTai san C6 khac 338.451.624.169 306.923.653.121

Trang 06: LQ'itM thU'O'ngm<;liDl,J'phong rui ro cac tai san C6 noi bang khac (4.800.000.000) (4.800.000.000)

TONG TAl SAN 86.513.965.170.042 84.352.902.552.874

HQi 5& chinh: 41 & 45 Le Du<%n,Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38220961 - Fax: (84-8) 38 220 963 - Website: www.oeb.com.vn-1-

M~u sa: -B02a/TCTD(Ban hanh theo Thong tu s6 49/2014ITT-NHNN

ngay 31112/2014 ella NHNN Viet Nam)

BANG CAN £)01KE loANtai ngay 30 thimg 09 narn 2018

ThuytJt s6 cu6i quy s6 a~unemminh VNO VNO

NO' PHAI TRAC~c khoan nQ'Chinh phu va NHNN 6 259.197.951.198 335.209.877 .603Tien, vang gll'i va vay cac TCTD khac 7 4.966.394.890.387 16.303.630.227.401

Ti~n, vanq gLYicua cac TCTD khac 3.695.152.369.516 10.642.882.288.241~ Yay cac TCTD khac 1.271.242.520.871 5.660.747.939.160

Tilln gll'i cua khach hang 8 60.904.450.186.805 53.265.795.112.206Cac cong cu tai chinh phal sinh va cac 9 10.825.974.209cong nQ'tai chinh khacVOn tai tro, uy thac dau tU', cho vay rnaTCTD chiu rui ro 2.436.224.356.958 2.645.465.792.367Phat hanh giay tcYco gia 10 7.258.215.074.620 4.361.689.265.933cac khoan nQ'khac 2.220.658.131.741 1.304.371.459.310cac khoan lai, phi phal tra 1.264.641.490.322 935.576.921.499Thu~ TNDN noan l<;Iiphai traCac khoan phai tra va eong no khac 11 956.016.641.419 368.794.537.811Dl,I'phonq eho eong nO'ti~m ~n va cam k~tngoc;libang

TONG NO' PHAI TRA 78.055.966.565.918 78.216.161.734.820

VON CHU 56' HlfUVOn va cac quy 13 8.457.998.604.124 6.136.740.818.054

V6n cue TCTD 6.607.760.630.000 5.008.550.000.000V6n cOphan 6.599.210.630.000 5.000.000.000.000V6n d~u tU'XDCBTMng duov6n cOph~n 98.800.000.000 98.800.000.000COphi~u quy (90.250.000.000) (90.250.000.000)COphi~u U'udaiV6n khaeQuy cria TCTD 424.136.387.806 424.136.387.806 ~Chenh /~ch ty gia h6i cIoai (52.973.306.059) ,.Chenh /~ch cIanh gia /{li til;san I,eLQ'i nhu~n chUla pMn phOi 1.479.074.892.377 704.054.430.248

TONG NO' PHAI TRA vA VON CHU 56' HlrU 86.513.965.170.042 84.352.902.552.874 iOIl)HL

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HQi so. chinh: 41 & 45 Le Duan. Q. 1. Tp.Ho Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220963 - Website: www.ocb.com.vn-2-

cAc CHI TIEU NGOAI BANG cAN £)01 K~ ToAN

Bao lanh vay vOnCam k~t giao djeh hOi doai

Cam k~t mua nqoai te

Cam k~t ban nqoai te

Cam k~t giao dich hoan d6i

Cam k~t giao dich tU'O'nglai

Camk~t eho vay kh6ng huy ngangCamk~t trong nghi~p vI;!LlCBao lanh khacCaecam kAt khae

NgU'c,iI~p

Nguyin Thj Thu Ha

Thuyefminh

s6 cu6i quyVND

s6 d~u namVND

94.741.899.889

42.285.145.190.644

2.210.770.021.694

2.211.867.798.600

37.862.507.370.350

98.097.809.667. 36.650.739.459.250

451.352.600.000

451.352.600.00035.748.034.259.250

1.063.967.789.548

6.291.792.151.158

1.294.315.761.162

5.772.768.368.909

KAtoan trU'ong

Nguyin Thj Thuy Minh

lIi~n-ru Vi

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H9i so chfnh: 41 & 45 Le Duan, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.corn.vn-3-

M~u s6: - B03a/TCTD(Ban hanh thee Thong tu s5 49/20 14/TT-NHNN

ngay 31112/2014 ella NHNN Vi~t Nam)

K~T QUA HO~T £lONG KINH DOANHQuy 03 nam 2018

ThuyetS6fuy ke tiP dau s6 fuy ke tiP dau

ChitUiu QUY3.2018 QUY 3.2017 nam den cu6; niun den cu6;minh Q3.2018 Q3.2017

Thu nhap lai va cac khoan thu nhap 14 1.918.527.967.310 1.472.458.478.780 5.515.818.635.182 4.019.385.267.590tU'O'ngtl,f

~ Chi phi lai va cac chi phi tU'O'ngtl,f 15 1.084.620.868.033 824.564.854.185 3.039.312.650.780 2.333.693.514.208

THU NH~P LAI THUAN 833.907.099.277 647.893.624.595 2.476.505.984.402 1.685.691.753.382

Thu nhap tLYheat dong dich VI,.! 85.547.033.627 64.815.609.129 240.841.890.027 168.892.697.618Chi phi heat dong dich VI,.! 14.141.551.227 12.969.890.946 37.235.785.866 31.004.884.616

Lai /16 thuan tLPhoat dQng djch vl,I 71.405.482.400 51.845.718.183 203.606.104.161 137.887.813.002Lai thuan tLPhoat dQng KD ngo,i h6i 51.817.012.535 16.560.326.383 100.166.781.569 33.675.799.382Lai thu~n tLPmua ban CK kinh doanh 16 2.377.100.000 3.537.499.998 19.996.063.984 3.537.499.998Lai thuan tLPmua ban CK d~u tw 17 167.189.643.217 34.322.191.673 804.646.248.649 68.506.301.183Thu nh~p tLPgop v6n, mua cO ph~n 18 39.000.000 2.632.981.728 39.000.000Thu nhap tLYheat dong khac 44.405.170.630 43.148.593.148 244.043.192.665 59.692.031.707Chi phi hoat dong khac 13.235.427.073 33.044.848.762 118.847.711.171 40.599.627.165Lai /16 thuan tLP hoat dQng khac 31.169.743.557 10.103.744.386 125.195.481.494 19.092.404.542TONG THU NH~P HO~T DONG 1.157.866.080.986 764.302.105.218 3.732.749.645.987 1.948.430.571.489CHI PHi HO~T DONG 19 480.422.772.414 349.767.887.878 1.338.218.824.447 939.185.668.858LQ'I NHU~N THUAN Tlr HO~T DONGKINH DOANH 677.443.308.572 414.534.217.340 2.394.530.821.540 1.009.244.902.631Chi phi dl,f ph6ng rui ro tin dl,.!ng 132.946.488.040 119.778.476.616 547.983.517.281 220.308.236.132

TONG LQ'I NHU~N TRU'OC THUe 544.496.820.532 294.755.740.724 1.846.547.304.259 788.936.666.499Chi phi thue thu nhap doanh nghi$p 109.027.122.949 59.038.014.482 369.149.121.604 158.142.663.200LQ'I NHU~N SAU THUE 435.469.697.583 235.717.726.242 1.477.398.182.655 630.794.003.299Lai co ban tren cOphieu (dbng)(menh gia 10,000 dong/cO phieu)

Nguy~nThi Thu Hit Nguy~nThi ThuyMinh

K~toan trU'ang ;HAII

. -Hgi sO>chinh: 41 & 45 Le Duan, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn

-4-

·OCB ' Ni~m tin va thJflh Vtl'Q'flg

Ngin Hang "'-Alng 06ng IMAu s8: - B04a/TCTD

(Ban hanh theo Thong nr s6 49/20 141TT-NHNNngay 31112/2014 ella NHNN Vi~t Nam)

BANG LU'U CHUYEN TIEN Tetal ngay 30 thanq 09 narn 2018

S6 liiy k~ tiP c1au S6 /iiy k~ tiP c1auChi Tieu Thuy~t nem c1~ncu6i nem c1~ncu6i

minh Q3.2018 Q3.2017~ LU'U CHUY~N TI~N TlJ' HO~T £>¢NG KINH DOANH

Thu nhap lai va cac khoan thu nhap tU'O'ngtI,I' nhan dU'Q'c 5.463.139.896.388 3.970.303.895.328

Chi phi lai va cac chi phi tU'O'ngtl,l' da tra (2.710.248.081.957) (2.201.380.756.563 )

Thu nhap tCPhoat dong dich VI,! nhan dU'Q'c 203.606.104.161 137.887.813.002

Chenh I~ch s6 ti~n thuc chi tCPheat dong kinh doanh chung 928.477.054.903 117.001.491.752khoan, yang bac, nqoai t~Thu nhap khac (23.502.647.232) (23.665.468.906)

Ti~n thu cac khoan no da duoc x(y Iy xoa, bu d~p b~ng 45.500.785.478 3.225.996.623ngu6n dl,l' phong rui roTi~n chi tra cho nhan vien va hoat dong quan Iy, cong VI,! (1.291.344.322.955) (901.739.244.398) dTi~n thue thu nhap thuc nop trong ky (306.874.363.306) (125.389.075.333) (/ ~"~/'

LlI'u chuy6n tii!n thuan tl'Pho~t dQng kinh doanh trll'c7c r~',( ~CnhO>ngthay dOi vi! tai sim va vOn 11I'udQng 2.308.754.425.480 976.244.651.50~ ::::I. ti1

I \ \tillNhCPngthay c16ive tai sim hO{lt c19n9 \\~ \ ?y

\~"(Tang)/Giam cac khoan ti~n, vang g(Yiva \':{~"'"

(787.285.387.540) 2.090.810.000.000 'x:1rcho yay cac TCTD khac "'(Tang)/Giam cac khoan v~ kinh doanh chung khoan 735.527.061.429 (2.719.932.690.166)(Tang)/Giam cac cong Cl,!tai chinh phai sinh khac 34.459.675.710 (5.729.039.727)(Tang) cac khoan cho vay khach hang (5.532.933.286.211) (7.648.611.549.109)Giam ngu6n dl,l'ph6ng d~ bu d~p tOnth~t cac khoan (tin

(556.342.274.516) (6.672.509.998)dl,!ng,chung khoan, d~u tU'dai hc;tn)(Tang)/Giam khac v~ tai san hoc;ttdong 39.609.017.760 59.771.930.234NhCPngthay c16ive cong n9'hO{lt c19n9Tang/(Giam) cac khoan nQ'Chinh phu va NHNN (76.011.926.405) (65.890.531.793)Tang/(Giam) cac khoan ti~n g(Yi,ti~n vay cac TCTD (11.337.235.337.014) (3.797.640.944.20Q)

~ Tang/(Giam) ti~n g(Yicua khach hang (bao g6m ca KBNN) 7.638.655.074.599 7.884.990.090.56~Tang / (Giam) phat Mnh gi~y tOoc6 gia (ngoc;titrCPgi~y tOoc6 '\

2.896.525.808.687 2.293.245.496 .•,gia phat hanh dU'Q'ctinh vao hoc;ttdong tai chin h)Tang/(Giam) vOntai trQ',uy thac d~u tU',cho vay ma TCTD

(209.241.435.409) (30.931.843.92chiu rui ro(Giam)/Tang cac cong Cl,!tai chinh phai sinh va cac khoan

10.825.974.209 (8.343.449.670)nQ'tai chinh khacTang/ (Giam) khac v~ cong nQ'hoc;ttdong 523.325.872.299 18.705.510.712

Chi tCPcac quy cua TCTD (3.244.182.510) (689.100.000)

LlI'u chuyim tii!n thuan tl'Pho~t dQng kinh doanh (4.314.610.919.432) (960.673.978.712)

HQi s& chinh:41 &45 Le Du~n, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 Fax: (84-8) 38 220963 -Website: www.ocb.com.vn-5-

iIa OC B II Ni~m tin va thinh vU'Q'ngNgin Hing I'haIng 06ng

Miu s6: - B04a/TCTD(Ban hanh theo Thong nr 56 49/20 14rrT-NHNN

ngay 31112/2014 cua NHNN Vi~tNam)

BANG LU'U CHUY~N TI~N TI;tal ngay 30 thanq 09 nam 2018

So /iiy k~ tiPd~u So luy k~ tiPd~uChi tuu Thuy~t nem d~n cuo; nem d~n cuo;

! minn Q3.2018 Q3.2017

Mua sam tal san ceSdinh (21.753.266.595) (40.984.772.049)Ti~n thu tCPthanh Iy, nhU'Q'ngban TSC£) 122.467.343.248 40.338.539.161Ti~n chi tCPthanh Iy, nhuonq ban TSC£)Ti~n chi tCPd~u tu, gop veSnvao don vi khac (25.000.000.000)

Ti~n thu cOhic va loi nhuan dU'Q'cchia tCPcac khoan d~u 2.632.981.728 39.000.000tu, gop veSndai hanLU'UchuyAn tiAn thuAn tll' hoat dQng dAu tU' 103.347.058.381 (25.607.232.888)

LU'U CHUYEN TIEN TO' HO~T £)¢NG TAl CHiNH --

Tang von di~u I~ 903.752.850.000,','

COtuc tra cho cOd6ng,lQ'i nhuan da chia (4.398.334.237) (37.076.051.974)'i \

LU'u chuyAn tiAn thuan tll' hoat dQng tal chinh 899.354.515.763 (37.076.051.974)'"LU'u chuyAn tiAn thuan trong ky (3.311.909.345.288) (1.023.357.263.574) .~ti

TiAn va cac khoim tU'O'ng dU'O'ng ti&n t~i th60idiAm dau 13.221.613.936.940 5.884.420.537.687ky ":1£)iAu chinh anh hU'60ngcua thay dOi ty gia (52.973.306.059) (12.796.125.764) ,:-~

Ti&n va cac khoan tU'O'ng dU'O'ngti&n ~i th60idiAm cuOi 9.856.731. 285.593 4.848.267.148.349ky

K~ toan trU'ang

.:

Nguyin Thj Thu Ha Nguyin Thj Thuy Minh

H(>iSlYchinh: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.vn-6-

IoOCB I N;'!'m 1/11 va thmh VIJQtlfj

Ngin lUng~ 06ng : MAu s6: - B05a/TCTD(Ban hanh theo Thong tu s6 49/20 141TT-NHNN

ngay 31/12/2014 ella NHNNVi~t Nam)THUYETMINHsAo cAo TAl CHINHQuy III narn 2018

THUY~T MINH BAo cAo TAl CHiNH CHQN LQCQuy III nam 2018

I. D~C DIEMHO~T DQNG

GIOI THleU VE NGANHANG

Ngan hang Thuonq mai Co phan Phuonq Bong (sau day goi tat la "Ngan hang") la Nganhang Thuonq rnai Co phan duoc thanh lcilptal nuoc Cong hoa Xa hOiChu nghia Vil;lt Nam.

1. Thanh I~p va hO{lt Q9n9

Ngan hang la mot ngan hang thuonq mal co phan dU'O'cthanh lap tal Vi$t Nam theo Gi~yphep heat dong s6 0061/NH-GP do Nqan hang Nha nuoc Vi$t Nam cap trong thoi han 99narn k~ tCr ngay 13 thanq 4 narn 1996 va Gi~y Ch(l'ng nhan Bang ky kinh doanh s60300852005 ngay 10 thang 5 narn 1996 do So Kll hoach va Bau tu Thanh ph6 Ho Chi Minhcap va cac gi~y phep di~u chlnh khac,Cac hO<;ltdong chinh cLla Ngan hang bao gom hO<;ltdong huy dong v6n ngan h<;ln,trung h<;lnva dai h<;lncLlamoi to ch(l'c thuoc cac thanh phan kinh tll va dan Cll' dll'ai hinh th(l'c ti~n gCric6 ky h<;ln,khong ky h<;lnb~ng Bong Vi$t Nam; tillp nh$n v6n LlYthac dau tll' va phat tri~n cLlacac to ch(l'c trong nll'ac; yay v6n cLlaNgan hang Nha nll'ac va cLlacac to ch(l'c tin dl,mgkhac;cho yay ngan h<;ln,trung h<;lnva dai h<;lnd6i vai cac to ch(l'c va ca nMn tuy theo Unh ch~t vakha nang nguon v6n; chillt kh~u thll'O'ng phillu, trai phillu va gi~y to' c6 gia; hun v6n, liendoanh va mua co phan theo phap lu$t hil;ln hanh; lam dich Vl,Jthanh toan giCracac khachhang; thl,l'c hil;ln kinh doanh ngo<;litl;l, yang b<;lcva thanh toan qu6c tll, huy dong cac 10<;liv6ntCrnll'ac ngoai va cac dich Vl,Jngan hang kMc trong quan h$ vai nll'ac ngoai khi dll'Q'cNganhang Nha nll'ac cho phep; d<;liIy bao hi~m theo quy dinh cLla phap lu$t; kinh doanh trai phillutheo quy dinh cLla phap lucilt;c~p tin dl,Jngdll'ai hinh th(l'c chillt kh~u, tai chillt kh~u cong Cl,!chuy~n nhll'Q'ng; tai chillt kh~u gi~y to' c6 gia; phat hanh the tin dl,Jng;bao lanh ngan hang;ma tai khoan thanh toan cho khach hang; ma tai khoan thanh toan t<;liNgan hang Nha nll'acVil;lt Nam, ma tai khoan thanh toan t<;lito ch(l'c Un dl,Jng,chi nhanh Ngan hang nll'ac ngoaikMc; to ch(l'c thanh toan noi bo, tham gia h$ th6ng thanh toan lien ngan hang qu6c gia; dichVl,Jquan Iy tielnm~t, tll' v~n ngan hang, tai chinh; cac dich Vl,Jquan Iy, bao quan tai san, chothue W, ket an toan; tll' v~n tai chinh doanh nghil;lp, tll' v~n mua ban, hO'pnh~t, sap nh$pdoanh nghi$p va tll' v~n dau tll'; tham gia d~u thau mua ban Un phillu Kho b<;lc,cong Cl,Jchuy~n nhll'Q'ng, trai phillu Chinh phLl,Un phieu Ngan hang Nha nll'ac va cac gi~y to' c6 giatri khac tren thi trU'O'ngti~n t$; dich VI,!moi giai ti~n t$; phat hanh ch(l'ng chi ti~n gCri,ky phieu,trai phieu, Un phillu d~ huy dong v6n theo quy dinh cLlaLu$t cac to ch(l'c tin dl,Jng,Luciltch(l'ngkhoan, quy dinh cLlaChinh phLlva hll'ang dan cLlaNgan hang Nha nll'ac Vi$t Nam; gCri,nh$ngCriv6n cLlato ch(l'c Undl,!ng, chi nMnh ngan hang nll'ac ngoai, to ch(l'c tai chinh trong nll'acva nll'ac ngoai theo quy djnh ella phap lu$t va hll'ang dan cLla Ngan hang Nha nll'ac Vil;ltNam; LlYthac, d<;liIy trong linh Vl,l'Clien quan dlln hO<;ltdong ngan hang, kinh doanh bao hi~m,quan Iy tai san theo quy djnh ella phap lu$t va hll'cYngdan ella Ngan hang Nha nll'cYcVi$tNam; mua nO';kinh doanh mua, ban yang millng.

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I. \

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oOCB ! M{,m Ill) va rhmhvu"ngN9in HIn9"_06ng I

THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2018

2. Von di~u I~

Tal ngay 30 thang 09 nam 2018, von di~u IEilcua Ngan hang 1131136.599.210.630.000 dong(30106/2018: 5.000.000.000.000 dong). Ngan hang da phat hanh 659.921.063 co phieu phothong (30106/2018: 500.000.000 co phillu pho thong), voi rnenh gia moi co phillu 11310.000

dong.

M~u s6: - B05a/TCTD(Ban himh thea Thong tu 56 49/20141TT-NHNN


3. Thanh phan Hi)i dong quan tri

Cac thanh vien Hoi dong Ouan tr] tal ngay 30 thanq 09 nam 2018 nhU' sau :. . ""I" 'If "ili\', ,,, ,

·~l1,;;;.LPc.,;;;.~._;:V.JlY;_"_ _"fWo.,';~~""".

eng Trinh Van Tuan Chuticheng Phan Trung Uy vien

eng Ngo Ha B~e

eng Le Quang Nghia

eng Phan VO Tuan

Uy vien

Uy vien

Uy vien

Ban Kiem soat

Cac fhanh vien Ban Kiem soat tal ngay 30 thang 09 nam 2018 gam:

eng Nguyen Van Ba

eng Pharn Quang Vinh

Ba £>$ng Thi Quy

Ph6 ban

Tmang ban

Thanh vlen

4. Ban Tong Giam doc

Cac thanh vien Ban Tong Giam doc ~i ngay 30 thanq 09 nam 2018 gam:

H9 va ten Chlk vyeng Nguyen £>lnh Tung

eng TrU'O'ng £>lnh Long

L>ng TmO'ng Thanh Nam

Ba £>130Minh Anh

Ba Huynh Le Mai

eng Ly Hoai Van

eng SANJA Y CHAKRABARTY

Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

5. Try 50- chinh, chi nhanh

Ngan hang ThU'O'ng m~i Co ph€ln PhU'O'ng Bong e6 tn,! so ehinh d$t t~i so 41 va 45 Le Duan,PhU'ang Blln Nghe, Qu$n 1, Thanh ph6 Ho Chi Minh, Vi~t Nam. £>lln ngay 30 thang 09 nam2018, Ngan hang PhU'O'ng £>ong e6 mot (01) HQi so ehinh, ba mU'O'ibon (34) chi nhanh ehinh,tam mU'O'i bay (87) ph6ng giao dieh t~i cae tinh va thanh pho tren ea nU'oe.

-8-

OCB 1,'

M6m IIIl va th,nh VW/lfJ

Miu s6: - BOSa/TCTD(Ban hanh thee Thong nr s6 49/20 141TT-NHNN

ngay 31/12/2014 cua NHNN Vi~t Nam)THUY~TMINHBAo cAo TAlCHiNHQuy III narn 2018

6. Congty con

T~i thai di~m 30 thang 09 nam 2018, Ngan hang co 01 cong ty con, thanh lap tal Vi~t Nam.

Cong ty TNHH Mot thanh vlen Chuy~n ti~n Quoc te Ngan hang Thucnq mal Phuonq £)ong("OMIT") dU'O'cthanh I~p theo Gi~y ch(l'ng nhan dang ky doanh nghi~p so 0314327542 ngay03 thanq 04 narn 2017 vcYitY I~ gop von 100%.

7. Canb9, congnhan vien

Tong so can bo cong nhan vien cua Ngan hang vao ngay 30 thang 09 nam 2018 la 6.641ngU'ai (ngay 30 thang 06 narn 2018: 5.903 ngU'ai).

II. KY KJ: ToAN, DO'N VI TI~N n~su Dl,ING TRONG KJ: ToAN

1. Ky ke toen nem

Narn tai chfnh cua Ngan Mng bilt d~(JtCrngay 01 thanq 01 den ngay 31 thanq 12.

2. f)cm vi tilm t~SLPdfrlngtrong ke toan

Cac bao cao tal chfnh cua Ngan hang dU'O'ctrinh bay theo dO'nvi d6ng Vi~t Nam.

III. CHuAN MV'C vA CHJ: DO KE ToAN Ap Dl,ING

Bao cao v~ tU3n thu cac chu&n ml,l'c k~ toan Vi~t Nam - VAS

Ban Tong Giam doc Ngan hang kh~ng dinh cac bao cao tai chfnh dfnh kem dU'O'cI~p tuanthLltheo cac Chu~n ml,l'CKe toan Vi~t Nam va H$ thong Ke toan cac TCTD Vi$t Nam.

Ch~ de:.>va hinh th(rc k~ toan ap dlJng

Vi$c trinh bay cac bao cao tai chfnh yeu c~u Ban Tong Giam dOc phai thl,l'c hi~n cac U'cYCtfnh va gia dinh anh hU'&ngden 50 li$U bao cao cLlatai san, nO'phai tra cOng nhU'vi$c trlnhbay cac cong nO'ti~m ~n. Cac U'cYCtfnh va gia dinh nay cOng anh hU'&ngden thu nh~p, chiphf va ket qua sOli~u dl,l'phong. Cac U'cYctlnh nay dU'O'cdl,l'atren cac gia dinh v~ mot sOyeuto vcYicac m(l'c dO khac nhau v~ chLl quan va tfnh khong chilc chiln. Do v~y, cac ket quathl,l'Cte co th~ co thay doi dan den vi$c di~u chinh cac khoan ml,JCco lien quan sau nay.

Cac cO' sa danh gia dWQ'cSLP dlJng trong qua trinh I~p BCTC va cac wac tinh k~ toanquan trQng

Cac bao cao tai chfnh cLlaNgan hang dU'O'cI~p theo H~ thOngKe toan cac To ch(l'c Tin dl,JngVi~t Nam theo Thong tU' 10/2014fTT-NHNN ("Thong tU' 10") quyet dinh v~ vi~c sifa doi, bosung mot 50 tai khoan trong h~ thOng tai khoan ke toan cac to ch(l'c tin dl,Jngban hanh theoQuyet dinh 479/2004/Q£)-NHNN ngay 29 thang 4 nam 2004 cLlaThOng dOcNgan hang NhanU'cYcVi$t Nam ban hanh co hi~u Il,I'ctCrngay 01 thang 01 nam 2005 va cac quyet dinh bosung, sifa dci Quyet dinh sO479/2004/Q£)-NHNN, Thong tU'50 49/2014ITT-NHNN ngay 31thang 12 nam 2014 sifa dOi,bo sung mot 50 di~u khoan cLlache dObao cao tai chfnh dOivcYicac to ch(l'c tin dl,Jngban hanh kem theo Quyet dinh 50 16/2007/Q£)-NHNN ngay 18 thang 4nam 2007 cua ThOng dOcNgan hang Nha nU'cYcVi~t Nam va H$ thOng Chu~n ml,l'CKe toan

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oOCB : NI(;,>llill v81hmhVU'flngH9'nHOng_ 06n9 I

THUY~T MINH sAo cAo TAl CHfNHQuy III nam 2018

Viet Nam do BOTai chlnh ban hanh,

• f, MAu sa: - B05a/TCTD(Ban hanh theo Thong ill s6 49/20 14rrT-NHNN


Cac bao cao tal chlnh kern theo duoc lap tren co sa tuan thu cac nguyen tac va thong I~ k~toan ducc chap nhan tal Vi~t Nam. Bang can c6i k~ toan, bao cao k~t qua heat cong kinhdoanh, bao cao hru chuyen ti~n t$ va cac thuyet minh ci kern cOngnhu vi~c SLr dunq cac baocao nay khong danh cho nhCJ'ngai khong thong hi~u cac thong I~, thu tuc va nguyen tac k~toan Vi~t Nam va nqoai ra, cac bao cao nay khong nham th~ hi~n tlnh hinh tal chlnh va k~tqua heat cong kinh doanh va luu chuyen tien t~ cua Ngan hang theo nhCJ'ngnguyen tac vathong 1$k~ toan cU'Q'cch~p nh~n rong rai a cac qu6c gia va th~ ch~ ben ngoai Vi$t Nam.

IV. CHiNH SACH K!: ToAN Ap DVNG T~I NGAN HANG

1. Chuy~n ddi titmt~

Theo h$ th6ng k~ toan clla Ngan hang, t~t ca cac nghi~p Vl,lpMt sinh cua Ngan hang cU'Q'ch<;lchtoan theo nguyen t~. T<;Iithai ci~m cu6i ky, tai san va cong nQ'c6 nguon g6c ngo<;lit~cU'Q'cquy coi sang VND theo tY gia quy cinh vao ngay I~p bang can c6i k~ toan (xem chi ti~tty gia cac loc;tingo<;lit$ ap dl,lng vao ngay 30 tMng 09 t<;liThuyet minh so 26). Cac khoan thunh~p va chi phi bang ngo<;lit$ cua Ngan hang cU'Q'cquy coi ra VND theo ty gia vao ngay pMtsinh giao dich. CMnh I$ch ty gia do canh gia Ic;ticac tai san va cong nQ'bang ngoc;tit$ sangVi~t Nam cong cU'Q'cghi nh~n vao bao cao k~t qua hoc;ttcong kinh doanh.

Bat c~u ngay 01/04/2018 ap dl,lng quy cOi ty gia theo ThOng tU'22/2017/TT-NHNN ("ThongtU'22") ngay 29/12/2017.

2. Cong cv tili chinh phsi sinh

Cac hQ'p(f6ng ky h~n ti~n t~ va cac hQ'p(f6ng hoan (foi ti~n t~

Cac hQ'pcong ky hc;tnti~n t~ va cac hQ'pcong hoan coi tien t$ cU'Q'cghi nh~n theo gia trithu~n trong bao cao tai chlnh dl,l'a tren gia tri hQ'pcong. Ch€mh I$ch giCJ'a56 1U'Q'ngtien t~cam k~t mua/ban theo ty gia ghi tren hQ'pcong va 56 1U'Q'ngtien t~ cam k~t mua/ban cU'Q'cquy cOi theo ty gia giao ngay tc;tingay hi$u Il,l'cclla cac hQ'pcong ky h<;lntien t~ va hQ'pconghoan cOi tien t$ cU'Q'cphan bo vao bao cao k~t qua hO<;ltdong kinh doanh theo phU'O'ngphapcU'ang thang trong thai gian hi~u Il,l'cclla cac hQ'pcong nay.

s6 duoclla hQ'pcong ky hc;tnti~n t$ cU'Q'ccanh gia l<;Iitheo ty gia giao ngay vao cu6i moingay. Lai/lo chU'a thl,l'c hi$n cU'Q'cghi nh~n vao tai khoan "CMnh I$ch tY gia h6i coai" thuocv6n chu 5& hCJ'uva cU'Q'Ck~t chuy~n vao bao cao k~t qua hO<;ltcong kinh doanh vao cu6i kyk~t toan nam. TY gia canh gia Ic;ticU'Q'cquy cinh theo Thong tU'22.

Ke tosn thu nh~p lai, chi phi lai vii ngimg dV thu lai3.

Doanh thu tl) lai cho yay va chi phi tra lai yay cU'Q'cghi nh~n trong bao cao k~t qua hO<;ltcong kinh doanh tren cO'sa dl,l'thu, dl,l'chi. Lai dl,l'thu pMt sinh tl) cac khoan cho vay pMnloc;titl) nh6m 2 c~n nh6m 5 theo Thong tU' 56 02/2013/TT-NHNN ("Thong tU' 02") ngay 21tMng 01 nam 2013; Thong tU'so 09/20141TT-NHNN ("Thong tU'09") ngay 18 tMng 03 nam2014; Thong tU'56 39/20161TT-NHNN ("Thong tU'39") ngay 30 tMng 12 nam 2016 se khOngcU'Q'cghi nh~n vao bao cao k~t qua hO<;ltcong kinh doanh trong kyoUii dl,l'thu clla cac khoan

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IoOCB I' Ni~mtmvllllljnh vwngNgInHq"_ Il6n9 Miu s6: • BOSa/TeTD

(San hanh theo Thong nr 8& 49/20 141TT·NHNNngay 31/12/2014 cua NHNN Vi~tNam)THUYt:T MINH BAocAo TAl CHfNH

Quy III narn2018

no nay dU'Q'cchuyen ra theo doi a tal khoan nqoai bang va ducc ghi nhan vao bao cao ketqua heat dong kinh doanh khi Ngan hang thuc nhan.

4. Ke toen cac khoim thu tiPphi va hoa h6ng

Cac khoan phi dich vu va hoa hOngduoc hach toan tren co so thuc thu, thuc chi.

Co tuc b~ng ti~n nhan ducc tu heat dong d~u tu duoc ghi nhan 113thu nhap khi quy~n nhanco tuc cua Ngan hang dU'O'cxac I~p. Co t(J'cb~ng co phieu va cac co phieu thU'ong nhandU'O'ckhong dU'O'cghi nhan 113thu nhap cua Ngan hang rna chl cap nhat s6 IU'O'ngc6 phieu,

5. Ke tosn c10i va.; cho vay khach hang

Nguyen ~c ghi nh~n khoan vay

Cac khoan cho vay va (J'ngtmoc khach hang dU'O'ccong bo va trlnh bay theo s6 dU'nO'g6c.

Cac nguyen tic philn IO\li nQ'va danh gia rui ro tin dl,mg, cO's& trich I~p dlf phong ruiro tin dvng va xoa s6 cac khoan cho vay kh6ng co kha nang thu hOi

Theo Lu~t cac T6 chuc Tin dl,lng s6 47/2010/QH12 c6 hi$u Il,I'ctu ngay 01 thang 01 nam2011, ThOng tU'02 cua Ngan hang Nha nU'oc v~ vi$c quy djnh v~ phan 10<;litai san C6, m(J'ctrich, phU'O'ngphap trich I~p dl,l'phong rui ro trong hO<;ltdong cua t6 chuc tin dl,lng, chi nMnhNgan hang nU'oc ngoai do Thong doc Ngan hang Nha nU'oc Vi$t Nam ban hanh; va ThongtU'09 v~ vi$c sLfa doi Thong tU'02 v~ phan 10<;litai san C6, muc trich, phU'O'ngpMp trich I~pdl,l' phong rui ro va vi$c Slr dl,lng dl,l' phong d~ Xli' Iy rui ro trong hO<;ltdong cua T6 chuc Tindl,lng. Theo d6, cac khoan cho vay khach hang dU'Q'cphan 10<;litheo cac muc d¢ rui ro nhU'sau: NO'du lieu chuan, NQ'c~n cM y, NO'dU'oi lieu chuan, NQ'nghi nga va NO'c6 kha nangmat v6n dl,l'avao tlnh tr<;lngqua h<;lnva cac yeu to djnh tinh kMc cua khoan cho vay.

Cac khoan cho vay se dU'O'cthl,l'Chi(m phan 10<;livao thai di~m cu6i moi quy cho ba quy d~unam va vao ngay 30 thang 11 cho quy bon trong nam tai chinh.

Rui ro tin dl,lng thu~n cua cac khoan cho vay khach hang dU'O'ctinh b~ng gia trj con l<;Iicuakhoan cho vay tru gia trj cua tai san bao dam da dU'O'cchiet khau theo cac ty 1$dU'O'cquydjnh trong Thong tU'02 va Thong tU'09.

01,1' phong Cl,lth~ dU'O'ctrich I~p tren rui ro tin dl,lng thu~n cua cac khoan cho vay theo cac ty1$tU'O'ngung voi tung nh6m nhU'sau:

Nh6m Loal Ty Ie dU' ph6ng cu the

1 NQ'du tieu chulm 0%

2 NO'c~n chu y 5%

3 NO'dU'oi lieu chuan 20%

4 NQ'nghi nga 50%

5 NO'c6 kha nang mfit von 100%

Cac khoan nO'dU'O'cphan 10<;li113NCl dU'oi tieu chuan, NCl nghi nga va NCl c6 khB nang matvon dU'O'ccoi 113nO'xau.

·11·

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.,~\CI

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IoOCB ; NIt.", un Vii "linn VUVflg

~ HinQ~04ng I Miu sa: - B05a/TCTD(Ban hanh theo Thong tu sf, 49120141TT-NHNN

ngay 3111212014 cua NHNN Vi¢t Nam)THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2018

Dl,I'ph6ng chung duoc trich lap d~ dl,l' ph6ng cho nhCmgtOnthftt chua dU'O'cxac dinh duoctrong qua trinh phan loai no. Theo d6, Ngan hang phai thuc hi~n trich I~pva duy trl dl,l'ph6ngchung b~ng 0,75% tOnggia tri cac khoan no phan loai tCrnh6m 1 d~n nh6m 4, nqoai trCrcackhoan tiemgLl'i tal to chuc tin dl,lng trong nuoc, chi nhanh Ngan hang nuoc nqoai tal Vi~tNam theo quy djnh cua phap luat va tieln gLl'ital to chuc tin dunq nuoc nqoal va cac khoancho vay, mua c6 ky han gifty to c6 gia doi voi to chirc tin dunq, chi nhanh Ngan hang nuocnqoai khac t<;liVi~t Nam.

Dl,I'ph6ng cho cac khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU'O'ch<;lchtoanvao k~t qua hO<;ltdong kinh doanh, bao gOmcac khoan nO'da x6a trong ky, thu tCrcac khoannO'kh6 d6i da x6a trong cac ky tmac va chi phi dl,l'ph6ng ky nay.

Dl,I'phong cho khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU'O'cSLl'dl,mg d~xLI'Iy cac khoan nO'xau la cac khoan nO'dU'O'cphan 10<;livao nh6m 5 ho~c n~u khach hangvay la phap nhan giai th~, pha san ho~c la ca nhan bi ch~t ho~c mat tich. Vi~c XLI'Iy nO'xftudU'O'cthl,l'c hi~n sau khi c6 Sl,l'phe duy~t cua Uy ban xLI'Iy rui ro cua Ngan hang.

6. Ke toan cac nghi~p v¥ kinh doanh va c1au tlJlch(Pngkhoan

6.1 Ch(Pngkhoan kinh doanh

Phan 10t;1i

Chung khoan kinh doanh la nhCrngchung khoan nO'ho~c chung khoan von dU'O'cmua chuy~u cho ml,lCdich ban l<;Iitrong thai gian khOngqua mot nam nh~m thu IO'ing~n h<;ln.

Ghi nh~n

Ngan hang ghi nh~n chung khoan kinh doanh vao ngay Ngan hang tra thanh mot ben doitac cua hO'PdOngmua cac chung khoan nay (k~ toan theo ngay giao dich).

Do lu'(Yng

Chung khoan kinh doanh la trai phi~u doanh nghi~p chU'a niem y~t dU'O'cghi nh~n theo giagoc trCrdi dl,l'phOng rui ro tin dl,lng. Vi~c phan 10c;linO'va I~p dl,l'ph6ng rui ro tin dl,lng cua traiphi~u doanh nghi~p chU'aniem y~t dU'O'cthl,l'c hi~n theo quy dinh cua ThOng tU'02 va ThOngtU'09.

Cac chung khoan kinh doanh khac dU'O'cghi nh~n theo gia goc trCrdi dl,l'phOnggiam giil. Dl,I'ph6ng giam gia dU'O'ctrich I~p khi gia thi trU'ang thap hO'ngia dang ghi tren sOsach k~ toan.

Doi vai cac 10<;lichung khoan von kinh doanh aa niem y~t, gia thi trU'ang la gia d6ng clia tc;liSa Giao dich Chung khoan Thanh pho HOChi Minh ho~c Sa Giao dich Chung khoan HaNOit<;lingay k~t thuc ky k~ toan.

DOivai cac 10<;lichung khoan von kinh doanh chU'aniem y~t nhU'ngda dang ky giao dich trenthi trU'ang giao dich ch(rng khoan cua cac cOngty dc;lichung chU'a niem y~t ("san UPCOM"),gia thi trU'ang la gia d6ng clia cua san UPCOM t<;lingay k~t thUc ky k~ toan.

D6i vcYicac lor,tichung khoan von kinh doanh chU'a niem y~t va chU'adang ky giao dich trensan UPCOM nhU'ngaU'O'ctl,l'do mua ban tren thi trU'ang OTC, gia thi trU'cmg18gia binh quc~mcua cac gia giao dich tQingay k~t thUc ky k~ toan dU'O'ccung cap bai ba cOngty chung khoanc6 von dieu I~ tren 300 ty dOng.

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oOCB \1 M~mtin va IIllllh vvung

NgOn """ "'"""'e fl6ng MAu s6: - B05a/TCTD(Ban hanh theo Thong ills6 49/20 14rrT-NHNN

ngay 31112/2014 cua NHNN Vi~t Nam)THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2018

Dei vai cac loal ch(mg khoan no kinh doanh da niem y€!t,gia th] trU'ang dU'Q'cxac dinh duatren ty suat sinh lQ'idU'Q'cniern y€!ttren Sa Giao dich Chung khoan Ha N¢i tal ngay k€!tthucky ke toan.

Trong trU'ang hop khOng th~ xac djnh dU'Q'cgia th] trU'ang cua chung khoan, cac chungkhoan nay duoc hach toan theo gia goc.

Thu nhap tli lai cua chunq khoan no kinh doanh sau ngay mua dU'Q'cghi nhan vao bao caok€!tqua hoat d¢ng kinh doanh khi nhan duoc (co sa thuc thu). Khoan ti~n lai dOntich trU'ackhi Ngan hang mua chung khoan nQ'kinh doanh se dU'Q'cghi giam gia goc khi nh~n dU'Q'c.

Dl,l'phong rLliro tin dl,mgcLlachung khoan kinh doanh 113trai phieu doanh nghi~p chU'a niemyet va dl,l'phong giam gia chung khoan kinh doanh khac dU'Q'cd~ c~p a tren se dU'Q'choannMp khi gia tri co th~ thu hOicLla chung khoan tang tra l<;Iisau khi khoan dl,l' phong dU'Q'cghi nh~n. Khoan dl,J'phOng chi dU'Q'choan nh~p trong phc;tmvi sao cho gia tri ghi s6 cLlacackhoan chung khoan kinh doanh khong VU'Q'tqua gia tri ghi s6 cLla cac khoan chung khoannay khi gia dinh khong co khoan dl,l'phong nao dU'Q'cghi nh~n.

Ch;jm dLft ghi nh~n

Chung khoan kinh doanh dU'Q'cdling ghi nh~n khi cac quy~n nh~n cac luOng ti~n tli cacchung khoan nay da cham dut ho~c Ngan hang da chuy~n phan Ian rui ro va lQ'iich cLlavi~csa hCrucac chung khoan nay.

6.2 Ch(Png khoan dau til'

Chung khoan dau tU'bao gOmchung khoan dau tU's~n sang d~ ban va chung khoan dau tU'giCrd€!nngay dao hc;tn.Ngan hang phan 10<;lichung khoan dau tU't<;lithai di~m mua 113chungkhoan dau tU's~n sang d~ ban ho~c chung khoan dau tU'n~m giCrden ngay dao hc;tn.TheoCong van so 2601/NHNN-TCKT do NHNNVN ban hanh ngay 14 thang 4 nam 2009, doi vaikhoan ml,lc chung khoan dau tU',Ngan hang dU'Q'cphep phan 10<;lil<;IitOi da m¢t Ian sau khiphan loc;tiIan dau t<;lithai di~m mua.

Ch(Png khoan dau tll'san sang d~ ban

Phan /o<;1i

Chung khoan dau tU's~n sang d~ ban 113chung khoan nQ'ho~c chung khoan von dU'Q'cmuava n~m giCrtrong thai hc;tnkhOngan dinh trU'ac va co th~ dU'Q'cban ra vao bat cu thai di~mnao.

Ghi nh~n

Ngan hang ghi nh~n chung khoan dau tU's~n sang d~ ban vao ngay Ngan hang tra thanhmOt ben doi tac cLla cac di~u khoan hQ'pdOng doi vai cac chung khoan nay (ke toan theongay giao dich).

£)o/U'ong

Chung khoan nQ'dau tU's~n sang d~ ban 113trai phieu doanh nghi~p chU'aniem yet dU'Q'Cghinh~n theo gia goc trli di dl,l' phong rui ro tin dl,lng. Vi~c phan loc;tinQ'va I~p dl,l' phong rui rotin dl,lng cua trai phieu doanh nghi~p chU'aniem yet dU'Q'Cthl,l'chi~n theo quy dinh cLlaThOngtU'02 va Thong tU'09.

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~'" MAo sA: - B05a/TCTD(Ban hanh thea Thong tu s6 49/20 141TT-NHNN

ngay 31112/2014 cua NHNNVi~t Nam)THUY~TMINHsAo cAo TAl CHfNHQuy III narn 2018

Ch(J'ngkhoan dau tU' san sang de ban khac duoc ghi nhan theo gia g6c bao gOmgia muacong cac chi phi lien quan true ti~p nhu chi phi moi gi&i, giao dich, cung cap thong tin, phingfm hang (neu c6). Sau d6, cac chunq khoan nay duoc ghi nhan theo gia tr] thap hon giCragia dang ghi nhan tren s6 sach va gia thj trU'ang v&i s6 10giam gia duoc ghi nhan vao baocao k~t qua heat d¢ng kinh doanh.

Gia thl tmang cua ch(J'ngkhoan v6n san sang de ban da niem yllt 103gia d6ng cua tal SaGiao dich Ch(J'ngkhoan Thanh ph6 HOChi Minh va Sa Giao djch Chunq khoan Ha N¢i taingay k~t thuc ky k~ toan,

Gia th] tmang cua ch(J'ngkhoan v6n san sang de ban chU'a niem y~t nhU'ng dU'Q'cdang kygiao djch tren thj trU'ang giao djch ch(J'ngkhoan cua cac cong ty d<;lichUng chU'a niem yllt("san UPCOM") 103gia d6ng cua cua san UPCOM t<;lingay kllt thuc ky kll toano

£)6i v&i cac IO<;lich(J'ngkhoan v6n san sang de ban chU'a niem yllt va chU'adang ky giao djchtren san UPCOM nhU'ngdU'Q'ch,J'do mua ban tren thj tmang OTC, gia thi trU'ang 103gia binhquan cua cac gia giao djch t<;lingay kllt thuc ky kll toan nam dU'Q'ccung c~p bai ba cong tychung khoan c6 v6n di~u I~ tren 300 ty dOng.

Trong trU'ang hQ'p khong the xac djnh dU'Q'cgia thi tmang cua ch(J'ng khoan, cac ch(J'ngkhoan nay dU'Q'ch<;lchtoan theo gia g6c.

Gia trj phI,! troi va gia trj chi~t kh~u pMt sinh tCrvi~c mua cac ch(J'ngkhoan nQ'dau tU'sansang de ban dU'Q'cphan b6 vao bao cao k~t qua hO<;ltdong kinh doanh theo phU'O'ngpMpdU'ang th~ng tinh tCrngay mua ch(J'ngkhoan d~n ngay dao h<;lncua cac ch(J'ngkhoan d6,trU'ang hQ'pch(J'ngkhoan d6 dU'Q'cban trU'cYcngay dao h<;lnthi gia tri phI,!tr¢i va gia trj chilltkh~u chU'a phan b6 dU'Q'cghi nh~n toan bo vao bao cao k~t qua hO<;ltdong kinh doanh t<;lingay ban.

Thu nh~p lai sau khi mua cua ch(J'ngkhoan nQ'san sang de ban dU'Q'cghi nh~n trong baocao ket qua hO<;ltd¢ng kinh doanh tren cO'sa dOntich. Khoan ti~n lai dOntich trU'&ckhi Nganhang mua S9 dU'Q'cghi giam gia g6c khi nh~n dU'Q'c.

DI,I'ph6ng rui ro tin dl,!ngcua ch(J'ngkhoan dau tU'san sang de ban 103trai phillu doanh nghi~pchU'a niem yllt va dl,l' ph6ng giam gia ch(J'ngkhoan dau tU'san sang de ban kMc dU'Q'cdec~p a tren S9 dU'Q'Choan nh~p khi gia trj c6 the thu hOicua ch(J'ngkhoan tang len sau khi I~pdl,l' phOng. Khoan dl,l'ph6ng chi dU'Q'choan nh~p dEmm(J'c t6i da bciinggia trj ghi s6 cua cacch(J'ngkhoan nay khi gia dinh khong c6 khoan dl,l'ph6ng nao da dU'Q'cghi nh~n.

Cham dU1ghi nh~n

Ch(J'ngkhoan dau tU'san sang de ban dU'Q'cch~m d(J't ghi nh~n khi cac quyen lQ'inh~n cacluOngti~n tCrcac ch(J'ngkhoan nay da ch~m d(J'tho~c Ngan hang da chuyen phan I&n rui rova lQ'iich g~n li~n v&i vi~c sa hCrucac ch(J'ngkhoan nay.

Traiphitw d~c bi~t do Cong ty TNHHM9t thfmh viim Quan Iy Tai san cua cac To chCPctin dllng Vi~t Nam ("VAMC'? phat hanhNgan hang k~ toan nghi~p VI,J mua ban nQ'bciingtrai phi~u d~c bi~t theo cac hU'&ngdan trongCong van 8499 va Cong van 925.

Phan /o<;li

Trai phieu d~c bi~t do VAMC pMt hanh 103gi~y ta c6 gia c6 thai h<;lndo VAMC pMt hanh de-14-

.;-::::

IoOCB : Ni{,11llin va thint! VUf;1f19

NgintUne-. D6ng ITHUYET MINH sAo cAo TAl CH!NHQuy III narn 2018

mua no xau cua Ngan hang va duoc phan loai la ch(J'ngkhoan no do cac to chuc kinh t~phat hanh duoc giCi'd~n ngay dao han.

Mau sa: - B05a/TCTD(Ban hanh theo Thong tu s6 49/20141TT-NHNN

ngay 31112/2014 cua NHNN Vi~t Nam)

Ghinh~n

Trai phieu d$c blet duoc ghi nhan theo menh gia vao ngay giao dich va sau d6 dU'O'cphananh theo menh gia tni dl,l'phonq rui roo

Do lU'ong

Cho moi khoan no xau duoc ban cho VAMC, Ngan hang nhan duoc tU'O'ng(J'ngmot traiphieu dac biet do VAMC phat hanh. Menh gia trai phieu d$c biet tU'O'ng(J'ngvai gia tri ghi sOdU'no g6c cua khoan no xau sau khi khau tni s6 ti~n dl,l' phong Cl,lthe da trich I$p chU'asudl,lng cho khoan nO'xau d6.

Khi hoan thanh thu tl,lCmua ban nO'xau, Ngan hang ghi giam gia tri ghi sOcua khoan nO'xau,su dl,lng dl,l' phOngCl,lthe da trich I$p chU'a su dl,lng va tat toan tai khoan ngo<;libang theodc5ilai chU'a thu dU'O'ccua khoan nQ'xau do. 86ng thai, Ngan hang ghi nh$n trai phi~u d$cbiet do VAMC phat hanh vao tai khoan ch(J'ngkhoan nO'do cac to ch(J'ckinh t~ trong nU'acphat hanh dU'O'cgiCi'd~n ngay dao h<;ln.

86i vai cac trai phi~u d$c biet do VAMC phat hanh, dl,l' phong Cl,lthe dU'O'ctinh va trich I$ptheo hU'ang dan cua Thong tU's619/2013/TT-NHNN do NHNNVN ban hanh ngay 6 thang 9nam 2013 quy dinh v~ viec mua, ban va xu 1'1 nO'xau cua VAMC ("Thong tU' 19") va ThOngtU' s6 14/2015ITT-NHNN do NHNNVN ban hanh ngay 28 thang 8 nam 2014, Thong tU' s608/2016ITT-NHNN do NHNNVN ban hanh ngay 16 thang 6 nam 2016 va Thong tU' s609/2017ITT-NHNN do NHNNVN ban hanh ngay 14 thang 8 nam 2017 v~ viec sua dOi, bOsung m¢t s6 di~u cua Thong tU'19. Theo d6, dl,l'phong Cl,lthe t6i thieu phai trich I$p moi namtrong ky h<;lncua trai phi~u d$c biet la khoan chenh lech dU'O'nggiCi'a20% menh gia cua traiphi~u d$c biet trCrs6 ti~n thu h6i nQ'cua khoan nO'xau c6 lien quan trong nam. Hang nam,trong thai h<;ln5 ngay lam viec li~n k~ tmac ngay tU'O'ng(J'ngvai ngay trai phi~u d$c biet d~nh<;ln,Ngan hang trich I~p mot Ian s6 dl,l'phong Cl,lthe noi tren. Dl,I'phOng rui ro cho trai phi~ud$c biet dU'O'cghi nMn vao bao cao k~t qua hO<;ltdong kinh doanh.

Ngan hang khOng phai thl,l'c hien trich I$p dl,l' phong chung d6i vai cac trai phi~u d$c bietnay.

,I

7. Ke toan cac tili san co ojnh vo hinh

Quyen sUo dlJng oatQuy~n su dl,lng dat bao g6m quy~n su dl,lng dat chuyen nhU'Q'nghO'pphap.Quy~n su dl,lng dat co thai h<;lndU'O'cthe hien theo nguyen gia trCrdi gia tri hao mon lOyk~.Nguyen gia ban dau cua quy~n su dl,lng dat c6 thai h<;lnbao g6m gia mua va cac chi phiphat sinh lien quan tai viec c6 dU'O'cquy~n su dl,lng dat. Khau hao dU'O'ctinh theo phU'O'ngphap dU'ang th~ng trong vong tCr12 d~n 50 nam.

Quyen SLl' dl,lng d~t va thai hc;mdU'Q'cphim anh theo nguyen gia va khang dU'Q'Ckhflu hao.Nguyen gia ban dau cua quy~n su dl,lng dat vo thai h<;lnbao g6m gia thanh toan va cac chiphi philt sinh lien quan t&i viec co dU'O'cquy~n su dl,mgdat.

-15-

oOCB I Nl/'mlill va 1Il'IlhvwngNg>n ..... -!)6ng

THUYET MINH sAo cAo TAl CHINHQuy III narn 2018

Phan mem may vi tinh

Gia mua phan mern may vi tinh mol, rna phan mern may vi tinh nay khOng phai la mot bOphan gan kl!t v&i phan cling c6 lien quan thl oU'Q'cvOn h6a va oU'Q'Chach toan nhu mot talsan cOdlnh v6 hlnh. Phan rnem may vi tinh diroc phan bOtheo phuonq phap oU'ang thangtrong vang tli 3 ol!n 10 narn.

Miu sa: - B05a/TCTD(Ban hanh theo Thong nr s6 49/20 14ITT-NHNN


8. Ke tosn t.iIi san co d;nh hiPu hinh

Nguyen gia

Tal san cOdjnh huu hlnh oU'Q'Cthe hien theo nguyen gia trli dl gia tri hao man lOykl!. Nguyengia tal san cO djnh huu hlnh bao gem gia mua, thue nhap khau, cac loai thue mua hangkh6ng hoan l<;Iiva chi phi lien quan tn,l'c til!p oe oU'atai san oen vi tri va trc;ingthai hOc;itoongcho ml,lCarch sCrdl,lng oa dl,l' kil!n. Cac chi phi pMt sinh sau khi tai san cOoinh huu hinh oaoU'avao hOc;itoong nhU'chi phi sCrachua, bao dU'ang va O<;litu oU'Q'cghi nh$n vao bao caokl!t qua hOc;itoong kinh doanh trong ky ma chi phi phat sinh. Trong cac truang hQ'pc6 thechling minh mot cach r6 rang r~ng cac khoan chi phi nay lam tang lQ'iich kinh tl! trong tU'O'nglai dl,l' tinh thu oU'Q'ctli vi$c sCrdl,lng tai san cOoinh huu hinh vU'Q'ttren mlic hOc;itoong tieuchuan theo nhU'oanh gia ban oau, thi cac chi phi nay oU'Q'cvOnh6a nhU'mot khoan nguyengia tang them cua tai san cOoinh huu hinh.

Kh~u hao

Khau hao oU'Q'ctinh theo phU'O'ngphap oU'ang thang dl,l'a tren thai gian huu dl,lng U'&ctinhcua tai san cOoinh huu hinh. Thai gian huu dl,lng U'&ctinh nhU'sau:

Nha cCra,v$t kien truc

May m6c thiet bi

PhU'O'ngti(m v$n tai

Tai san cOoinh kMc

5 - 35 nam

3 -10 nam

3-10nam

3 - 8 nam

9. Ke toan cae giao d;ch thue tai san

Ngan hang oj thue

Cac khoan thanh toan thue hOc;itoong kh6ng oU'Q'cghi nh$n tren bang can oOikl! toan. Ti~nthue phai tra oU'Q'chc;iChtoan theo phU'O'ngphap oU'ang thang vao khoan ml,lCchi phi hOc;itoong kMc trong suot thai h<;lnthue tai san.

10. Tien va cae khoan tU'O'ngdU'O'ngtien

Tren bao cao lU'uchuyen ti~n t$, ti~n va cac khoan tU'O'ngoU'O'ngti~n bao gem ti~n m~t, vangbc;icva oa quy, ti~n gCritc;iiNgan hang Nha nU'&c,ti~n gCrikhong ky hc;inva c6 ky hc;intc;iicacngan hang kMc c6 thai gian oao hc;inkh6ng qua ba tMng ke tli ngay gCriva tin phieu chinhphu va cac giay ta c6 gia ngan hc;inkMc OUoi~u ki$n tai chil!t khau Ngan hang Nha nU'&c.

11. Dt,I'ph6ng, cong n9'tiem an va tai san chUla xac c1inh

Thong tU'02 khOngquy oinh vi$c trich I$p dl,l'phOngcac cam kl!t ngoc;libang. Theo 06, Nganhang thl,l'c hi$n pMn IOc;licac cam ket ngoc;libang de quan Iy, giam sat chat 1U'Q'nghOc;itdong.

-16-

ooeB I' N/{,m!lIlv,lthinhvtf<;l/l9_H"'f_1l6nsI Mdu sa: - B05a/TCTD

(Ban hanh thee Thong ills6 49/2014ITT-NHNNngay 31112/2014 cua NHNN Viet Nam)THUY~T MINH sAo cAo TAl CHiNH

Quy III narn 2018

12. Ke tosn cac khoan nghia v(J aoi v6>inhan vien

12.1 Tro cap nghl tiuu

Nhan viemNgan hang khi nghi huu se duoc nhan tro cap ve huu tu Bao hiem Xa hOi thuocBO Lao dong va ThU'O'ng binh Xa hOi. Ngoai ra, Ngan Mng khong phai co mot nghia VI,I naokhac.

12.2 Tro cap thoi viec va tro cap mat viec

Tro cap thoi viec: theo 8ieu 48 BOLuat Lao dOng sua doi ngay 18 thanq 06 narn 2012, Nganhang co nghia VI,I chi tra tro cap thoi viec cho ngU'ai lao dOng da lam viec thU'cmg xuyen tudu 12 thanq tra len mOi nam lam viEilcduoc tro cap mot nll'a thang IU'O'ng.Mlrc IU'O'ngbinhquan thang dU'e;>'cSll' dl,lng de chi tra tre;>'cap thoi viEilcse 113 mlrc IU'O'ngbinh quan cua sauthang gan nhat tinh den ngay nghi viEilc.

Thai gian lam vi$c de tfnh tre;>'cap thoi viEilc113 tong thai gian ngU'ai lao dong da lam vi$c thl,l'cte cho ngU'ai Sll' dl,lng lao dong tru di thai gian ngU'ai lao dong da tham gia bao hiem thatnghiEilptheo quy dinh cua Lu$t bao hiem X8 hOiva thai gian lam viEilcda dU'e;>'cngU'ai Sll' dl,lnglao dOng chi tra tre;>'cap thoi vi$c.

Trq cap mat vi{jJc:theo 8ieu 49 cua BO Lu$t Lao dOng, Ngan hang co nghia VI,I chi tra tre;>'capcho nMn vien bi mat vi$c do thay doi cO' cau to chlrc ho~c cong ngh$. Trong tmang he;>'pnay, Ngan hang co nghia VI,I chi tra tre;>'cap mat viEilcbcttngmOt tMng IU'O'ngcho mOi nam lamvi$c, nhU'ng It nhap 113 02 tMng IU'O'ng.

M~c du nghia VI,I quy dinh trong 8ieu 48 va 49 113 bat buOc, viEilcthl,l'c hiEilnnhCmg nghia VI,I

nay con can tuan theo hU'ang dan chi tiet cua BO Tai chfnh trong cac thOng tU' hU'ang danthl,l'c hi$n. Theo Thong tU'so 1S0/20121TT-BTC ngay 24 tMng 10 nam 2012 cua BOTai chlnhve viEilchU'ang dan xli' Iy tai chlnh ve chi tre;>'cap mat vi$c lam cho ngU'ai lao dong, cac nganhang dU'e;>'chc;lChtoan trl,l'c tiep vao chi phi quan Iy doanh nghiEilp khoan chi tre;>'cap mat vi$clam cho ngU'ai lao dong ngay khi pMt sinh.

12.3 Trq cap that nghi{jJp

Theo Thong tU' so 04/20131TT -BL8TBXH hU'ang dan Nghi dinh so 127/200S/N8-CP ve baohiem that nghi$p, Ngan hang co nghia VI,I dong mlrc bcttng1% quy tien IU'O'ng,tien cong dong

: bao hiem that nghiEilpcua nhCfng ngU'ai tham gia bao hiem that nghi$p va trfch 1% tien IU'O'ng,tien cong thang dong bao hiem that nghiEilpcua tung ngU'ai lao dong de dong cung mot Iucvao Quy bao hiem that nghiEilp.

13. Nguyen t~c va phU'O'ngphap ghi nh~n thue thu nh~p doanh nghi~p va chi phi thue thunh~p doanh nghi~p

Thue thu nh~p hi{jJnMnh

Tai san thue va thue phai nop cho nam hiEilnhanh va cac nam trU'ac dU'e;>'cxac dinh bcttnggiatri dl,l' kien phai nop cho (ho~c dU'(>,cthu hOi tu) cO'quan thue, ap dl,lng mlrc thue suat va caclu$t thue co hiEiluIl,I'cvao ngay I~p bang can doi ke toano

Thue thu nh$p hi$n hanh dU'e;>'cghi nh$n vao ket qua hOc;ltdOng kinh doanh ngoc;litru trU'anghe;>'pthue thu nh$p pMt sinh lien quan den mOt khoan ml,lC dU'e;>'cghi th~ng vao von chu sa

-17-

ecceI M/;'" un va thlnh VlJ<!llg

-Iiq-1I6ng MAo sa: - B05a/TCTD(Ban hanh theo Thong tu s6 49/2014ITT-NHNN

ngay 31112/2014 cua NHNN Viet Nam)THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2018

hCJ'u,trong trLl'cmghop nay, thue thu nhap hien hanh cOngCLl'Q'cghi nhan true ti~p vao vonchu sa hCJ'u.

Doanh nghi$p chi CLl'Q'cbu tni cac tal san thue thu nhap hien hanh va thu~ thu nhap hlenhanh phai tra khi doanh nqhiep c6 quyen hop phap CLl'Q'cbu tni giCJ'atal san thu~ thu nhaphien hanh v&i thu~ thu nhap hien hanh phai nop va doanh nghi$p dl,l' djnh thanh toan thuethu nhap hi$n hanh phai tra va tal san thu~ thu nhap hien hanh tren co sa thuan,

Cac bao cao thue cua Ngan hang se chlu sv ki~m tra cua co quan thue. Do vlec ap dl,mglu~t va cac quy cinh ve thue cOiv&i cac 10<;Iinghi$p Vl,lkhac nhau c6 th~ CLl'Q'cgiai thich theonhieu cach khac nhau, so thue dLl'Q'ctrinh bay tremcac bao cao tai chinh c6 the se bi thaycOi theo quyet djnh cuoi cung cua cO'quan thu~.

Thue thu nh~p hoan I~i

Thue thu nh~p hoan l<;IiCLl'Q'cxac cinh cho cac khoan cMnh I$ch t<;Imthai t<;Iingay I~p bangcan cOi ke toan giCJ'acO'sa tinh thue thu nh~p cua cac tai san va nQ'phai tra va gia tri ghi sOcua chung CLl'Q'ctrinh bay tren bao cao tai chinh.

Thue thu nh~p hoan l<;Iiphai tra CLl'Q'cghi nh~n cho t~t ca nhCJ'ngchenh I$ch t<;Imthai chiuthue, ngo<;Iitn!:

... Thue thu nh~p hofm l<;Iiphai tra phat sinh tCrghi nh~n ban c~u cua mot tai san hay nQ'phaitra tCrmot giao dich ma giao dich nay khong c6 anh hLl'angc~n lQ'inhu~n k~ toan ho~c lQ'inhu~n tinh thue thu nh~p (ho~c 10tinh thu~) t<;Iithai ci~m phat sinh giao dich.

Tai san thue thu nh~p hofm l<;IiCLl'Q'cghi nh~n cho t~t ca nhCJ'ngchenh I$ch t<;Imthai CLl'Q'Ckh~u trCr,gia trj CLl'Q'ckh~u trCrchuy~n sang cac nam sau cua cac khoan 10tinh thu~ va cackhoan Ll'Udai thue chLl'asUrdl,lng, khi ch~c ch~n trong tLl'O'nglai se c6 lQ'inhu~n tinh thue c~sUrdl,lng nhCJ'ngchenh I$ch CLl'Q'ckh~u trCr,cac khoan 10tinh thu~ va cac Ll'Ucai thu~ chLl'asUrdl,lng nay, ngo<;IitrCr:

... Tai san thu~ hoan l<;Iiphat sinh tCrghi nh~n ban c~u cua mot tai san ho~c nQ'phai tra tCrmot giao dich ma giao dich nay khOngc6 anh hLl'angc~n lQ'inhu~n ke toan ho~c lQ'inhu~ntinh thue thu nMp (ho~c 10tinh thu~) t<;lithai ci~m pMt sinh giao dich.

Gia tri ghi sOcua tai san thu~ thu nh~p hoan l<;Iiphai CLl'Q'cxem xet l<;Iivao ngay ket thuc nienco k~ toan va phai giam gia tri ghi sOcua tai san thu~ thu nh~p hoan l<;Iic~n m(J'c bao camch~c ch~n c6 cu lQ'inhu~n tinh thue cho phep lQ'iich cua mot ph~n ho~c toan bo tai san thuethu nh~p hoan l<;IiCLl'Q'csUrdl,lng. Cac tai san thu~ thu nh~p doanh nghi$p hoan l<;IichLl'aghinh~n trLl'oc day CLl'Q'Cxem xet l<;Iivao ngay ket thuc nien co ke toan va dLl'Q'cghi nh~n khich~c ch~n c6 cu lQ'inhu~n tinh thue c~ c6 th~ sUrdl,lng cac tai san thu~ thu nh~p hoan l<;IichLl'aghi nh~n nay.

Tai san thu~ thu nh~p hoan l<;Iiva thu~ thu nh~p hoan l<;Iiphai tra CLl'Q'cxac cinh theo thu~su~t dl,l'tinh se ap dl,lng cho nam tai chinh khi tai san CLl'Q'cthu hOihay cong nQ'CLl'Q'cthanhtoan, dl,l'atren cac m(J'cthu~ su~t va lu~t thu~ c6 hi$u Il,I'cvao ngay k~t thUc nien co k~ toan.

Thu~ thu nh~p hoan l<;IiCLl'Q'cghi nh~n vao bao cao ket qua hO<;ltcong kinh doanh hqp nh~tngo<;litrCrtrU'ang hQ'pthue thu nh~p phat sinh lien quan den mot khoan ml,lCdLl'Q'cghi thcfmgvao von chu sa hCJ'u,trong trLl'ang hqp nay, thue thu nh~p hoan l<;IicOngCLl'Q'cghi nh~n trl,l'ctiep vao von chu sa hCJ'u.

-18-

0,

J'

i

,oQ£~i M6m till va tl¥nh vwng

THUY~TMINHBAo cAo TAlCHINHQuy III narn 2018

Tal san thue thu nhap hoan l<;tiva no thue thu nhap hoan lai phai tra dU'Q'cbu tnr khi Nganhang co quyen hop phap d~ bu trCPgiCl'atai san thu~ thu nhap hien hanh v&i thu~ thu nhaphlen hanh phai nop va khi cac tal san thu~ thu nhap hoan lal va no thue thu nhap hoan laiphal tra lien quan toi thue thu nhap doanh nghi~p duoc quan Iy bai cunq mot co quan thueva Ngan hang co dl,J'djnh thanh toan thue thu nhap hien hanh tren co sa thuan.

M§u s6: - B05a/TCTD(Ban hanh theo Thong ill s6 4912014/TT-NHNN


14. Ke,to{m cac khoim von vay

Nguyen tac ghi nhan chi phi di vay: duoc ghi nhan vao chi phi kinh doanh trong ky phat sinh,hang thang thl,J'chi~n dl,J'chi.

15. VonchiJ sOt hCPu

Thay abi vOn cb phan cua Ngan hang trong giai ao<;tntCPngay 01 thang 07 nam 2018 d~nngay 30 thang 09 nam 2018 nhU'sau:

Von clieu I~ Thqng dU'von coCophieuquy

Tong von cophon ciaphon gop

So dlf t~i ngay 015,000,000,000,000 98,800,000,000 (90,250,000,000) 5,008,550,000,000thang 07 nam 2018

Tang/giam trong ky 1,599,210,630,000 1,599,210,630,000

So dLft<;lingay 30thang 09 nam 2018 6,599,210,630,000 98,800,000,000 (90,250,000,000) 6,607,760,630,000

V. THONG TIN BO SUNG CHO cAc KHOAN MVC TRiNH BAy TRONG BANG CAN DOl K~ToAN

!,; .,

1. ChLPngkhoan kinh doanh

Cuoi ky Dau ky

1.1. ChiJ'ngkhoan nQ'

- Chung khoan chinh phu

1.2. ChiJ'ngkhoan von1.3. 0....phong giam gia CKkinh doanh

TongThuyet minh ve tinh tr~ng niem yet eua caeehiJ'ngkhoan kinh doanh

Chung khoan nO':

- Da niem yet

- Chua niem yet

100,690,000,000

100,690,000,000

3,288,593,200,000

3,288,593,200,000

100,690,000,000 3,288,593,200,000

Dau ky

100,690,000,000100,690,000,000

3,288,593,200,000

3,288,593,200,000

Tong 100,690,000,000 3,288,593,200,000

-19-

oOCB Nllimllll va t/}lflhwr,mg

NgtnHq """""'Il6ng

THUY~T MINH sAo cAo TAl CHiNHQuy IIInarn 2018

2. Cho yay khach hang

Cho vay cacTCKT,ca nhan trong rurcc

Cho vay chiet khfu TP va cac giay to' c6 giaCackhoan tra thay khach hang

Cho vay bang von tal trc; uy thac dau tu'

Cho vay doi vO'ito chirc, ca nhan nuoc ngoaiNO' cho vay duoc khoanh va no chc Xlt Iy

Tong

Phan tich chat Iuvng n9' cho yay

NO' du tieu chuan

NO' can chu yNO' dU'O'itleu chuan

NO' nghi ngoNO' c6 kha nang mat von

Tong

Phan tich dU' n9' theo thOtigian

NO' ng~n han

NO' trung hanNO' dai han

Tong

Miu sa: - BOSa/TCTD(Ban hanh theo Thong nr sb 49/20141TT-NHNN

ngay 31/12/2014 ella NHNN Vi~t Nam)

Cuo; ky fiau ky53,447,875,382,370 47,893,069,902,809

27,350,949,997 71,467,914,3752,080,000,000

226,098,794,089 208,286,573,976

1,200,284,880 6,979,142,665

11,304,558,700 3,173,150,000

53,715,909,970,036 48,182,976,683,825

Cu6iIcY fiou IcY51,058,330,343,256 46,732,067,287,400

1,229,274,617,370 586,335,354,898463,540,777,026 162,410,019,608417,823,718,127 130,311,394,024

546,940,514,257 571,852,627,895 ::-.

53,715,909,970,036 48,182,976,683,825 "\

;~~

'}"~/.

Cuo; ky fJou ky / 'x;~..:::.P16,752,890,604,806 15,392,983,584,209

17,187,854,634,870 15,009,729,045,392

19,775,164,730,360 17,780,264,054,224

53,715,909,970,036 48,182,976,683,825

-20-

ecce Ni{:m ttn va thmh vwngN9M Hing _ 06ng I Miu sa: - BOSa/TCTD

(Ban hanh theo Thong nr s5 4912014ITT-NHNNngay 3111212014 cua NHNN Viet Nam)THUY~T MINH BAo cAo TAl CHfNH

Ouy III narn 2018

3. D6i vai Sif thay doi (tang! giam) cua dlf phong rui ro tin dl,mg d6i vai dU' nQ'eho yaykhach himg

Kynay

56 du dau ky

Dir phong rui ro trich I~p/(hoiln nh~p) trong kyDl/ phong dil sli dung de xli Iy rui ro trong ky56 du cu6i ky

Ky tn,o>e56 du dau kyDl/ phong rui ro trich I~p/ (hoan nhap) trong kyDl/ phong dil sli dung de xli Iy rui ro trong kyTang do nghiep Vl,J nh~n lai no dil ban v&i VAMC

56 du cu6i ky

4. Ch(Fng khoan dAu tU'

4.1. Chli'ng khoan dau tu s3n sang de bana. Chli'ng khoan NQ'- Do Chfnh phu phat hilnh- Do cac TCTD khac trong nlf6'c phat himh- Do cac TCKTtrong nlf6'c phat hilnhb. Chli'ng khoan Von- Do cae TCTD khae trong nlf6'c phat himh- Do cac TCKTtrong nlf6'c phat himhc. Dlf phong rui ro chli'ng khoan SSOB

Tong4.2. Chli'ng khoan dau tU' gifr den ngay dao h~n(khOngbao gam Trai phieu d~c bi~t do VAMC phathanh)

Tong

4.3. Trai phieu d~c bi~t do VAMC phat hanh- M~nh gia trai phh~u d~c biet- Dl/ phong trai phieu d~e biet

Tong

Tong chli'ng khoan dau tU'

DU'phong chung DU'phOng cu the

389,138,915,544 146,679,045,666

3,422,128,237 105,478,882,608

(86,437,975,864)

392,561,043,781 165,719,952,410

351,515,252,607 81,817,796,87737,206,638,155 9,088,085,217

(1,938,196,331)

388,000,000388,721,890,762 89,355,685,763

~1'~Cuoiky DCiuIcY i .or;" ...\\ .J

\.18,965,309,363,503 16,027,625,812,19216,231,119,524,812 14,557,651,929,4911,891,092,157,521 1,108,710,838,204843,097,681,170 361,263,044,49765,556,059,147 65,556,059,14714,236,945,147 14,236,945,14751,319,114,000 51,319,114,000

(61,670,391,725) (58,002,431,024)18,969,195,030,925 16,035,179,440,315

242,292,437,916(154,326,014,301)

727,599,850,656(316,850,153,711)

87,966,423,615 410,749,696,945

19,057,161,454,540 16,445,929,137,260

-21-

IoOCB I Ni{,m lin va (/'Inh vuvng....,-.........., I

THUY~TMINHBAa cAo TAl CHiNHQuy IIInarn 2018

5. G6pvan, diu tU'dai hanPhin tich gia trj diu tU'theo lo,i hinh diu tU'

Dau nr vao cong ty conCac khoan dau tu vao cong ty lien doanhCac khoan dau tu vao cong ty lien ket

Cac khoan dau tU' dal han khacDI/ phong giam gia dau tir dai han

Tong

Miu s6: - B05a/TCTD(Ban hanh theo Thong nr s6 49/2014fTT-NHNN

ngay 31/12/2014 cua NHNN Viet Nam)

Cuoiky25,000,000,000

36,430,000,000(21,693,711,487)

39,736,288,513

-22-

f}au ky25,000,000,000

36,430,000,000(21,693,711,487)

39,736,288,513

\\~

,\\'jtl

. ~1/.'......:-,"~,<;

I, '.oOCB ; Nl6m un villhk)h v(f,rngNgln HOng~ D6ng ! ,

THUY~T MINH BAocAo TAl CHINHQuy III narn 2018

Miu sb: - B05affCTD(Ban hanh theo Thong nr s6 49/2014/TT-NHNN


Danh sach cac cong ty lien ket, lien doanh quan tr9ng:

3010912018 3111212017% %

Gia tri sahCru Gia tri sa hCfuM~nh gia ghis6 cue Ngan M~nh gia ghis6 cue Ngan

VND VND hang VND VND hang

Dau tU' vito cac to chCPckinh teCong ty CP Sao hiE~mVien Dong 1.189.000.000 11.890.000.000 0,40 1.189.000.000 11.890.000.000 0,40Cong ty CP Ouan IyDau tU' Thanh Viet 8.800.000.000 9.350.000.000 10,00 8.800.000.000 9.350.000.000 10,00Cong ty CP Dau tU' Anh Sang Chung 8.690.000.000 8.690.000.000 4,35 8.690.000.000 8.690.000.000 4,35Conq ty CP Khach san Sai Gon Tourane 3.000.000.000 3.000.000.000 10,00 3.000.000.000 3.000.000.000 10,00Cong ty CP Sllt d9n9 san Sen Thanh - Due Khai 1.500.000.000 1.500.000.000 8,40 1.500.000.000 1.500.000.000 8,40Cong ty CP DTPT Ha tang Quang Nam 2.000.000.000 2.000.000.000 4,00 2.000.000.000 2.000.000.000 4,00

25.179.000.000 36.430.000.000 25.179.000.000 36.430.000.000

-23-

I

11::: ~. %;: ;~··:i

IoOCB ,I N/f,m uo va tnmn voong Miu sa: - BOSa/TCTD

THU~TMiNHBko cAo TAlCHiNH (Ban hanh thea Thong tu s6 49/20 14/TT-NHNNngay 31/12/2014 cua NHNN Viet Nam)

Quy IIInarn 2018

6. Cae khoan nQ'Chinh phll va NHNN

Cuoiky Dauky

6.1. Vay NHNN 259,197,951,198 335,209,877,603

Vay thee ho sa tin dung 259,197,951J98 335,209,877,603

Tong 259,197,951,198 335,209,877,603

7. Ti~n gwi va vay cac TCTD khac

cuo;ky oau ky"

7.1. Tren glii eua cac TeTD khac

a. Tien glii kh6ng ky han 6,397,369,516 3,178,538,241

- Bang VND 6,396,163,822 3,177,379,317

- Bang ngoai t~ 1,205,694 1,158,924

b. lien glri co ky han 3,688,755,000,000 10,639,703,750,000

- Bang VND 1,974,000,000,000 8,627,060,000,000

- Bang ngoai t~ 1,714,755,000,000 2,012,643,750,000

Tong 3,695,152,369,516 10,642,882,288,241 ~7.2. Vay cac TeTD khac ~·c

"

- Bang VND J646,347,675,000 5,659,397,875,000

}?\\- Bang ngoai t~ 624,894,845,871 1,350,064,160 j~~

Tong 1,271,242,520,871 5,660,747,939,160.~

Tong tien glii va vay cac TCTD khac 4,966,394,890,387 16,303,630,227,401 ~

8. Ti~n gwi ella khach hang

Thuyet minh theo IOfli tien giPi

Cuoiky Oouky

" Tien, vang glri khong ky han 4,387,454,218,733 5,011,819,382,280

- Tien glii kh6ng ky han bang VND 4,208,317,005,497 4,469,310,360,897

- Tien glii kh6ng ky han bang vang, ngoai t~ 179,137,213,236 542,509,021,383

Tien, yang glii e6 ky han 56,142,451,981,347 48,047,642,915,305

- Tien glii c6 ky hGlnbang VND 55,054,711,732,080 46,414,630,467,871

- Tien glii c6 ky hGlnbang yang va ngoGlit~ 1,087,740,249,267 1,633,012,447,434

Tien glii von chuyen dung 181,807,041,238 25,173,611,970Tien glri ky quy 192,736,945,487 181,159,202,651Tong 60,904,450,186,805 53,265,795,112,206

-24-

oOCB Ni{.", 1mva lhmh "wag

THU~TMiNHBl-.O cAo TAl CHINHQuy III narn 2018

9. Cae eong cu tai ehinh phal sinh va cac eong nQ'tai ehinh khac

Tai "gay euoi ky(cng el,ltai ehinh phai sinh ti'en t~tal ngay 30.09.2018

- Giaodich hoan doi- Giaodich ky han

Tong

Tai ngay dau ky(cng cu tai ehinh phal sinh tfen t~t~i ngay 31.12.2017

- Giaodich hoan doi- Giaodich ky han

Tong

10. Phat hanh gi4y ta co gia

Kyphieu dU'&i 12 thang

Kyphieu tLr 12 thang t&i 5 narnTrai phleu tLr 12 thang t&i 5 narn

Tong

11. Cae khoan nQ'khae

Tonggia trj thea Hf>(theo ty giiingay hi~u

h,e Hf»

18,877,489,020,0002,015,025,509,621

20,892,514,529,621

17,982,409,340,00060,896,651,814

18,043,305,991,814

Miu sA: - B05a/TCTD(Ban hanh thea Thong tu s6 49/20 14/TT-NHNN

ngay 31/12/2014 cua NHNN Vi~t Nam)

Tonggia trj ghi so ke toan (theo ty gia ngay euoiky)

rai san Congnq'

3,709,401,610,000495,861,745,820

3,732,404,399,650483,684,930,379

4,216,089,330,0294,205,263,355,82010,825,974,209

922,635,980,00031,812,202,397

887,947,580,75032,040,925,937

919,988,506,687954,448,182,397

34,459,675,710

Cuo;ky f)ou ky40,000,000,000

688,215,074,6206,530,000,000,000

731,689,265,9333,630,000,000,000

7,258,215,074,620 4,361,689,265,933

Cuo;ky f)ou IcY

Caekhoim phai tra noi bo 18,474,830,258 113,924,648,176

Caekhoan phai tra ben ngoai 931,094,810,586 252,098,647,076Quy khen thU'ang phuc Iqi 6,447,000,575 2,771,242,559

Tong 956,016,641,419 368,794,537,811

-25-

oOCB I NiJm un VBthJnh vlJ!;>ng_ ......_D6ne

THUYtT MINH BJ\O cAo TAl CHINHQuy III narn 2018

12. Tinh hinh thl,l'c hi~n nghia vv vo-i Ngan sach Nha nU'o-c

Miu sa: - B05a/TCTD(Ban hanh theo Thong nr 56 49/20 14/TT-NHNN


Phat sinh trong kyse dir d~u ky s6 phBi nQP se dElnQP s6 dir cu6i ky

VND VND VND VND

Thu~ GTGT 3.462.361.170 6.232.625.410 6.842.613.154 2.852.373.426Thu~ TNDN 136.299.328.176 109.027.122.949 137.226.616.839 108.099.834.286Thue nha thau 579.268.325 551.060.379 891.449.223 238.879.481Thu~ nha datCac loai thue khac 500.000 500.000Cac khoan phai nop khac 6.985.989.501 17.589.169.340 16.144.099.389 8.431.059.452

T6ng cQng 147.326.947.172 133.400.478.078 161.105.278.605 119.622.146.645

•.11

'J

.~._,.

-26-

'.OCB Ni{!m tm va tI""" Vt1'f7f1g Miu s6: - BOSa/TCTD

(Ban hanh thee Thong tu 86 49/20 14/TT-NHNNngay 31112/2014 cua NHNN Vi~t Nam)THUY~T MINH sAo CAD TAl CHiNH

Quy III nam 2018

13. Van va quy cua To chCPctin d\mg

Bao cao tinh hinh thay doi van chu 56> h[Fu

Von gop/ Von dieu Th~ng dlt von co Chenh I~ch tV gia Quy d" phong tfli Quy d" trii' bo Quy khac thuQcLQ'inhu~n sau thue

So dltdau kY Co phieu quy chua phan phoi/ La TongcQngI~ phan hoidoai chinh sung von dieu I~ von chu sa hii'u(uyke

So dlt dau ky 5,000,000,000,000 98,800,000,000 (90,250,000,000) (19,203,406,643) 333,582,301,683 90,180,029,235 374,056,888 1,739,062,974,794 7,152,545,955,957Tang trong ky 1,599,210,630,000 - - 19,921,513,677 - - - 435,469,697,583 2,054,601,841,260- Tang von trong ky 1,599,210,630,000 - - 19,921,513,677 1,619,132,143,677- Lc;rinhuan tang trong ky

435,469,697,583 435,469,697,583-- Trfch bo sung cac quy

-cho ky tnr&c - -Giam trong ky - - - 53,691,413,093 - - - 695,457,780,000 749,149,193,093- Slr dung trong ky - 53,691,413,093 - - - - 53,691,413,093- Chia co nrc ky nay 695,457,780,000 695,457,780,000- Cac khoan giam khac -So dlt cuoi kY 6,599,210,630,000 98,800,000,000 (90,250,000,000) (52,973,306,059) 333,582,301,683 90,180,029,235 374,056,888 1,479,074,892,377 8,457,998,604,124

-27-

. i

oOCB I Nit.mr", val/lmh V!f(/Ilf}N9*n1Ung__ 1

THUY~T MINH sAo cAo TAl CHINHQuy III narn 2018

M§u s6: - B05a/TCTD(Ban hanh theo Thong nr s6 49/2014/TT-NHNN

ngay 31112/2014 cua NHNN Viet Nam)

VI. THONG TIN BOSUNG CHO cAc KHOAN MVC TRiNH BAyTRONG BAo cAo K~T QuAHO~T £)QNG KINH DOANH

14. Thu nh,p lai va cac khoan thu nh,p tU'O'ngtV'

Kynay Ky tnrtrcTra lai tien glri 913,259,212,224 746,274,555,290

Tra lai tien vay 17,056,296,400 20,238,099,253

Tra lai phat hanh giay t(1 co gia 132,969,857,715 46,120,290,656

Chi phi heat dong tin dung khac 21,335,501,694 11,931,908,986

Tong 1,084,620,868,033 824,564,854,185

Thu nhap lai tien glri

Thu nhap lai cho vay khach hang

Thu lai tCrkinh doanh, dau tu chirng khoan

Thu tCrnghiep vu bao lanh

Thu khac tCrheat dong tin dung

Kynay59,726,029,906

1,534,980,765,169

271,178,643,711

33,080,332,310

19,562,196,214

Tong 1,918,527,967,310

15. Chi phi lai va cac khoan chi phi tU'O'ngtV'

KytrU'cYc35,064,869,641

1,127,895,808,134

292,070,691,362

17,423,482,171

3,627,472

1,472,458,478,780

.'

16. Lai thuan tlJ' hoat dQng kinh doanh (mua ban) ch(Fng khoan kinh doanh

Thu nhap tCr mua ban chtrng khoan kinh doanh

Uii thuan tir heat dong mua ban chung khoan kinhdoanh

Kynay

2,377,100,000

2,377,100,000

17. Lai/lo thuan tlJ' hoat dQng kinh doanh (mua ban) ch(Fng khoan dau tU'

KynaVThu nh~p tCrmua ban chLrng khoan dau hI

Chi phi ve mua ban chLrng khoan dau tlf

Hoan nh~p/(Trfch I~p) dl,J'phong rui ro chLrngkhoan dau tLfLai/ (L6) thuan tCrhO<;ltdong kinh doanh chLrngkhoan dau tLf

206,366,225,554

40,515,375,025

1,338,792,688

167,189,643,217

-28-

Ky trU'O'c

3,537,499,998

Ky trvcYc

97,141,813,244

57,180,747,534

34,322,191,673

oOCB I Ni~m un vi! ;hJnl1vuI;1ngNginHOng ,._ Il6ng I

THUY~T MINH sAo cAo TAl CHiNHQuy IIInarn2018

18. Thu nh,p tCPgop vim mua co phin

Milu sa: - B05a/TCTD(Ban hanh theo Thong nr s6 49/20 14/TT-NHNN

ngay 31112/2014 ella NHNN Vi~tNam)

Kynay Ky tnrtrcCo t(rCnh~n dU'Q'c trong ky:

- TLrg6p von, dau tu dai hanTong

39,000,000

39,000,000

19. Chiphiho(ltdQng

Tong

Kynay Kytnl'uc

942,255,907 1,211,394,970166,864,881,906 106,008,882,618

130,255,123,966 74,764,898,441

25,729,109,655 14,108,944,840

434,910,931 242,739,48676,909,336,637 63,162,661,947

15,490,469,925 12,234,726,777

222,685,771,384 168,224,325,345 ,.7&~~ ,/

~~/10,475,038,363 6,213,558,787 C::( ~~I", :398,143,613 566,754,528 \\ ~ \ \,\'\l\

\\ .. I

\:i"\ ~13,020,526,580 10,860,892,998 \.-. 1::0, ",~:-;:/],

299,730,000 "

480,422,772,414 349,767,887,878

1.Chi nop thue va cac khoan phi, I~ phi

2. Chi phi cho nhan vi en

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

- Cac khoan chi dong gop theo IU'O'ng

- Chi tro cap

3. Chi ve tal san

- Trong do khau hao tal san co djnh

4. Chi cho hoat dong quan Iy cong vu

Trong do:

- Cong tac phi

- Chi ve cac HD dean the cua TCTD

5. Chi nop phi bao hiem, bao toan tien g&i cua khachhang6. Chi phi dt,t phong

VIII. cAc THONGTIN KHAc

20. Giao djch v60icac ben lien quanGiao dich v&i cac ben lien quan 113cac giao dich duoc thuc hien v&i cac ben c6 lien quan voiNgan hang. Cac ben duoc coi 113lien quan nau mot ben c6 kha nang ki~m scat ho~c c6 anhhuang dang k~ doi v&i ben kia trong vi$c ra quyat dinh cac chinh sach tai chinh va hOc;ltdong. Mot ben duQ'c coi 113ben c6 lien quan v&i Ngan hang nau:(a) Trl,J'ctiap ho~c gian tiap qua mQthay nhieu ben trung gian, ben nay:

~ Ki~m soat ho~c bi ki~m soat ho~c chiu Sl,!' ki~m soat chung bai Ngan hang (bao gOmcac cong ty me, cong ty con);

~ C6 von gop vao Ngan hang va do d6 c6 anh huang dang k~ t&i Ngan hang;

~ C6 quyen dOng ki~m soat Ngan hang;(b) Ben lien quan 113cong ty lien doanh, lien kat ma Ngan hang 113mot ben liemdoanh, lien

kat;(c) Ben lien quan co th~mhvien 113nhan SI,J' chinh trong Ban Quan Iy cLla Ngan hang ho~c

cong ty me;(d) Ben lien quan 113thanh vien m$t thiat trong gia dlnh cLlabat ky ca nhan nao da neu trong

di~m (a) ho~c (c);(e) Ben lien quan 113mot doanh nghi$p trl,J'ctiap ho~c gian tiap chiu SI,J' ki~m soat, dOngki~m

-29-

IoOCB I Ni6m un va tmon V"';1I19

- tUng "- 06tIg ITHUY~T MINH sAo cAo TAl CHfNHQuy IIInarn 2018

scat hoac chiu anh hU'ang dang ke, hoac co quyen bieu quyet bai bat ky ca nhan naodU'Q'Cd~ cap den trong diem (c) hoac (d).

Miu s6: - B05a/TCTD(Ban hanh theo Thong tu s6 49/20 14/TT -NHNN


Chi tiet cac giao dich lon voi cac ben lien quan trong quy 03 narn 2018 nhu sau:

TiengiriBenlien quan

Giri vao Rutra

Tong Cty Ben Thanh - TNHH MTV 385,292,024,132 350,023,285,204

Cty TNHH MTV Chuven tien Quae te NHTM Phuong Dong 2,833,183,434,392 2,865,902,059,634

Chi tiet cac khoan phai thu va phal tra cac ben lien quan tc;iingay 30 thang 09 nam 2018 nhu sau:

Ben lien quan Tien glti Lai phai tra

Tong Cty Ben Thanh - TNHH MTV 664,204,684,233 2,069,921,881

Cty TNHH MTV Chuyen tien Quoc te NHTM Phuong Bong 54,657,586,085 468,937

21. Cac slf ki~n sau ngay I~p bang CDKTKh6ng co Sl,I' kien quan trQn~ nao xay ra ke tCfnqay IcIlpbang can doi ke toan yeu C8Uphaico cac di~u chinh hoac thuyet minh trong cac bao cao tai chfnh.

MCPcdQ t~p trung theo khu vlfc dja Iy cua cac tai san, cang nQ'va cac khoan ml:lcngo~ibang

22.

A TAng ti~n gUi Cae cam k~t tin CCTC Kinh doanh va dilU tU'Tong dlf ng eho vaydl,mg phaisinh chUng khoan

Trong nu6'c 55,417,164,572,696 71,713,807,510,921 1,090,312,640,993 - 19,435,277,860,566Nu6'cngoai 1,200,284,880 2,580,234,476,978

-30-

Iooe8 I Ni6mlmv{Jttljnhwr:mg_tUng _"""9 I

THUY~T MINH BAocAo TAl CHiNHQuy III narn 2018

Miu so: - B05a/TCTD(Ban hanh theo Thong nr 55 49/20 14ITT-NHNN

ngay 3111212014 ella NHNN Vi~t Nam)

x.23.

QUAN LY ROI RO TAl CHiNH

Chinh sach quan Iy rui ro lien quan d~n cac cong CI:I tai chinh

Vi~c sli dl,mg cac cong CI,Ital chinh, bao gam nhan ti~n glii cua khach hang va dau tu vaocac tal san tal chinh co chat 1U'Q'ngcao da tra thanh heat d¢ng mang tinh then chot giupNgan hang dat dU'Q'crrurc chenh lech lai suat can thiet. Xet tCrkhia canh quan Iy rui ro, di~unay d6i hoi Ngan hang ket hop mot each can doi giua cac cam ket nqoai bang (nhu bao lanhva thu tin dunq) vai cac khoan cho vay (bang dong n¢i t~ cOng nhu nqoal te) doi vai cac canhan va to chuc thu¢c cac muc d¢ tin c$y khac nhau. Ben cGlnhdo, Ngan hang cOngdau tU'm¢t phan von lU'u d¢ng vao cac chling khoan dau tU' hay cho cac ngan hang khac yay.Nhung rui ro lien quan den trao dOingoGlite va thay dOi lai suat dU'Q'cquan Iy thong qua apdl,mg hGlnmuc trGlngthai nham hGlnche Sl,l't$p trung qua mlic dong thai tham gia vao cachOGltdong co tac dl,lng can bang Ian nhau de giam thieu rui rooThOngqua vi$c nam giu nhi~utai san la cac c6ng Cl,ltai chinh c6 chat 1U'Q'ngcao, cO'cau bang can doi ke toan cua Nganhang c6 du kha nang ph6ng ngCrarui ro trQng yeu trong qua trinh hOGltd¢ng kinh doanh vadam bao kha nang thanh khoan. Them vao d6, Ngan hang cOng tham gia vao nhi~u giaodich phOngngCrarui ro lien quan den cac c6ng CI,Itai chinh nhU'cac cam ket hoan dOingoGlit$ cho ml,lCdich quan Iyrui ro lai suat.

Trong qua trinh quan Iy rui ro tin dl,lng, Ngan hang da thiet I$p quy trinh tin dl,lng trong d6 ghichi tiet cac chinh sach va thu tl,lCcho vay cOngnhU'cac hU'ang dan thl,l'c hi~n de chuan h6acac hOGltdong tin dl,lng cua Ngan hang. Rui ro thanh khoan dU'Q'chGlnche thOng qua vi~cnam giu mot so 1U'Q'ngcan doi ti~n m$t va cac khoan tU'O'ngdU'O'ngti~n dU'ai dGlngtai khoanNostro, cac khoan ti~n glii c6 ky hGlntGliNgan hang Nha nU'ac va cac to chuc tin dl,lng khacva cac giay ta c6 gia. Cac ty Ie an toan c6 tinh den yeu to rui ro cOngdU'Q'csli dl,lngde quanIy rui ro thanh khoan. Ngan hang thU'ang tien hanh danh gia chenh lech lai suat, so sanh vaicac thi trU'ang trong nU'ac va quoc te de c6 nhung di~u chinh kip thai. Them vao do, vi~c apdl,lng cac quy trinh quan Iy rui ro n¢i b¢ cOngtra nen hieu qua hO'n.Viec d6 cho phep Nganhang giam sat hieu qua hO'ncac bien dOiv~ von va giam cac sai s6t c6 the xay ra cOngnhU'nhung thu tl,lCphlic tGlPkh6ng can thiet.

I}

24. Rui ro tin dl:lng

Rui ro tin dl,lng la kha nang xay ra tOnthat trong hOGltd¢ng ngan hang cua to chlic tin dl,lngdo khach hang kh6ng thl,l'c hi~n ho$c kh6ng c6 kha nang thl,l'c hien nghia Vl,lcua minh theocam ket.

Ngan hang kiem soat va quan Iy rui ro tin dl,lng bang cach thiet I$p hGlnmlic tin dl,lng tU'O'ngling vai mlic d¢ rui ro ma Ngan hang c6 the chap nh$n dU'Q'Cdoi vai moi khach hang va doivai moi linh VI,I'Cdia Iy, nganh ngh~.

Ngan hang da thiet I$p quy trinh soat xet chat 1U'Q'ngtin dl,lng cho phep dl,l' bao sam nhungthay dOiv~ tinh hinh tai chinh, kha nang tra nQ'cua cac ben doi tac dl,l'atren cac yeu to dinhtinh, dinh 1U'Q'ng.HGlnmlic tin dl,lng doi vai moi khach hang dU'Q'cthiet I$p thOngqua viec slidl,lng h~ thong xep hGlngtin dl,lng, trong d6 moi khach hang dU'Q'cxep IOGlia mot mlic dOruirooMlic d¢ rui ro nay co the dU'Q'Cslia dOi,c$p nh$t thU'ang xuyen.

-31-

IoOCB I Ni6m 1111 va thillh Viro1lg

NginHIng """"'a Il6n9 ITHUY~TMINHBAo cAo TAl CHINHQuy III narn 2018

Miu sa: - B05a/TCTD(Ban hanh theo Thong nr s6 49/2014ITT-NHNN


25. Rui ro thj tnJ'C1ng

25.1 Rui ro lsi suat

Rui ro Ifli suat 113nhlmg rui ro phat sinh tu Sl,l'bien d¢ng v~ Ifli su!it lam thay doi nguOnthunhap Ifli va/ho~c gia trj kinh te cua Ngan hang.

f)o nh{:)y aoi voi fi3i suat

Viec phan tich do nhay rui ro Ifli suat dU'Q'cNgan hang thuc hien djnh ky hang thang va baocao len Oy ban quan Iy tai san NQ'va C6 k~ tu cuoi thang 11/2014.

Do nhay rui ro Ifli suat vcYithu nhap rong tu Ifli phan anh nhCrnganh hU'ang cua bien d¢ngIfli suat dOivcYithu nhap Ifli rong trong 1 nam tiep theo, tren cO'sa dong ti~n tai djnh Ifli su!itcua tai san c6 va tai san nQ'nhc;lyIfli, vcYigia djnh lai su!it thay doi 1% dOiVcYitat ca cac taisan va a tat ca cac ky hc;ln.

ThOng tin v~ phan tich d¢ nh«;lylai su!it se dU'Q'ctrlnh bay khi c6 cac hU'cYngdan Cl,l th~ v~cach thlic thl,l'c hi$n.

Ngoai ra, Ngan hang clmg tham gia vao nhi~u giao djch phong ngua rui ro lien quan den caccOngCl,l phai sinh nhU'hoan doi lai su!it cho ml,lCdfch quan Iy rui ro lai su!it.

Phan Uch tai san va nQ'phai tra theo ky hf)n ajnh ff)i fi3i suat thl,fC te

Ky hc;lndjnh Ic;lilai suat thl,l'c te la ky h«;lncon l«;Iitinh tu thai di~m I$p bao cao tai chfnh chotcYiky djnh l«;Iilai suat gan nhat ho~c thai hc;lndao hc;lncua cac khoan ml,lc tai san va nQ'pMitra nhc;lycam lai su!it, tuy theo yeu to nao den scYmhO'n.

Cac gia djnh va di~u ki$n sau dU'Q'cap dl,lng trong pMn tich ky hc;lndjnh l«;Iilai suat thl,J'ctecua cac tai san va cOng nQ'cua Ngan hang:

~ Ti~n m~t, vang bc;lCda quy; g6p vOndau tU'dai hc;lnva cac tai san c6 khac (bao gOmtaisan cO djnh, bat d¢ng san dau tU'va tai san c6 khac) dU'Q'cxep loc;tikhoan ml,lCkhOngchju lai;

~ Ti~n gui tc;liNgan hang Nha nU'cYcVi$t Nam dU'Q'cxep loc;titi~n gui thanh toan do d6 kyhc;lndjnh Ic;lilai suat thl,l'c te dU'Q'cxep IO«;liden m¢t tMng;

~ Ky h«;lndjnh Ic;liIfli suat thl,l'c te cLla chling khoan dau tU' va chling khoan kinh doanhdU'Q'cxac djnh nhU'sau:

Cac khoan ml,lCc6 lai suat cOdjnh trong suot thai gian n~m giCr:Ky h«;lndjnh l«;Iilai suatdl,J'atren thai gian dao hc;lnthl,l'Cte tinh tu ngay ket thuc ky ke toan;

Cac khoan ml,lCc6 lai suat tha nOi:Ky hc;lndjnh Ic;lilai suat thl,J'cte dl,J'atren ky djnh Ic;liIflisuat gan nh!it tinh tu ngay ket thuc ky ke toan;

~ Ky h«;lndjnh Ic;liIfli su!it thl,J'cte cua cac khoan ti~n gui va cho vay cac TCTD; cac khoancho vay khach hang; cac khoan nQ'Chinh phu va Ngan hang Nha nU'cYcVi$t Nam; cackhoan ti~n gui va vay cac To chlic tin dl,lngva khoan ml,lCti~n gui cua khach hang dU'Q'cxac djnh nhU'sau:

Cac khoan ml,lCc6 Ifli suat cOdjnh trong suOtthai gian cua hQ'pdOng: Ky hc;lndjnh Ic;lilaisu!it thl,l'c te dl,J'atren thai gian dao hc;lnthl,J'cte tfnh tu ngay ket thuc ky ke toan;

-32-

oOCB I Ni6m un vo thlnh Vlltlng

- H;ng"_ flOng ITHUY~T MINH sAo cAo TAl CHiNHQuy III nam 2018

Cac khoan muc c6 lai suat tha nOi:Ky han dinh lai lai suat thuc te dua tren ky dinh lai laisuat g~n nhat tinh tli ngay ket thuc ky ke toan:

~ Ky han dinh gia l<;Iicua khoan muc phat hanh gi~y to c6 gia dua tren thai gian dao hanthuc te cua tling loai gi~y to c6 gia;

Miu sa: - B05a/TCTD(Ban himh thea Thong nr s5 49/20141TT-NHNN

ngay 31/12/2014 ella NHNN Vi~t Nam)

Cac khoan rnuc c6 lai suat co dinh: Ky han djnh lai lai suat thuc te dua tren thai gian daohan thvc te tinh tli ngay ket thuc ky ke toan;

Cac khoan ml,lc c6 lai su~t tha nOi:Ky h<;lndinh l<;Iilai su~t thl,J'cte dl,J'atren ky dinh l<;Iilaisu~t g~n nh~t tinh tli ngay ket thuc ky ke toan;

~ Ky h<;lndinh gia l<;Iieua khoan ml,lc nguon von tai trQ'uy thac d~u tU',cho vay ma to chlrctin dl,lng chiu rui ro dU'Q'cxac dinh nhU'sau:

Cac khoan ml,lc nguon von Ngan hang nh~n d~ tai trQ',uy tMc d~u tU',cho vay chi hU'angphi dU'Q'cxep vao khoan ml,lCkhong nh<;lycam lai suat;

Cac khoan ml,lCnguon von Ngan hang nh~n theo cO'so lai suat tha nOiva tl,J'quyet dinhlai su~t d~u ra, ky dinh l<;Iilai suat thl,J'cte dl,J'atren ky dinh l<;Iilai suat g~n nhat tinh tlingay ket thuc ky ke toan;

~ Ky h<;lndinh l<;Iilai suat cua khoan ml,lccac khoan nQ'khac dU'Q'cxep IO<;livao khoan ml,lckhOngchiu lai.

-33-

THUY~TMINHBAa cAo TAl CHiNHQuy III narn 2018

Rui ro lai suat (ti~p thea)

Miu s~: - B05affCTD(Ban hanh thea Thong nr s6 49/2014ffT-NHNN

ngay 31112/2014 cua NHNNViet Nam)

25.1.

£Jieuchinh fai sW3ttronq bien df) thO;gian£Jen TiP1den TiP3den TiP 6 den TiP 1den Tren

Quah<ln Khong chju tai 1 thang 3thang 6thfmg 12 thang 5nam s nsm Tdngcf)ngVND VND VND VND VND VND VND VND VND

Tai sanTiElnmat, vimg bac, da qui 751.943.256.105 751.943.256.105Ti~n glii ~i NHNN 1.786.711.105.340 1.786.711.105.340Ti~n, vang glii va ehovaycac TCTD khac (*) 5.354.826.924.148 3.432.411.000.000 233.293.887.540 9.020.531.811.688Cherngkhoan kinh doanh (*) 100.690.000.000 100.690.000.000Cac c6ng CI,I tai ehinh phalsinh va cac tal san tai ehinhkhacCho vay khach hang (*) 2.657.579.626.780 9.566.023.864.367 21.170.718.808.371 14.472.075.834.844 3.490.059.311.036 2.359.452.524.638 53.715.909.970.036Chung khoan d§u tll (*) 747.723.070.724 599.588.050.612 1.936.889.939.230 500.000.000.000 1.142.760.000.000 10.559.530.200.000 3.786.666.600.000 19.273.157.860.566Gop von, d§u tll dai han (*) 61.430.000.000 61.430.000.000Tai san cO dinh va b§t dongsan d§u tll

537.427.068.741 537.427.068.741Tai san Co khac (*) 4.800.000.000 2.062.135.211.270 2.066.935.211.270

T6ngtaisan 2.662.379.626.780 4.160.658.606.840 17.307.149.944.467 26.540.019.747.601 14.972.075.834.844 4.866.113.198.576 12.918.982.724.638 3.887.356.600.000 87.314.736.283.746

N9' pMi traCac khoan no Chinh phu vaNHNN 730.330.271 1.964.321.400 24.445.545.423 232.057.754.104 259.197.951.198Ti~n glii va vay tll' NHNN vacac TCTD khac 2.278.145.923.709 2.432.168.365.065 62.468.800.131 192.183.674.998 1.428.126.484 4.966.394.890.387Ti~n glii ella khaeh hang 23.793.295.716.797 12.269.495.133.485 13.006.215.723.856 9.764.422.193.357 2.070.252.269.810 769.149.500 60.904.450.186.805Cae c6ng el,ltai ehinh pMisinh va cae khoan nO'taiehinh kMe 10.825.974.209 10.825.974.209Von tai trO',uy thae d§u tll,eho vay rna TCTD ehiu rUiro 629.953.750.000 420.015.000.000 205.500.000 2.653.305.000 1.326.056.226.040 57.340.575.918 2.436.224.356.958Phat hanh giay terco gia 794.036.718.729 121.957.095.090 197.540.161.145 546.751.398.974 5.597.929.700.682 7.258.215.074.620Cae khoan nO'khae 2.220.658.131.741 2.220.658.131.741

T6ng n9' phai tra 2.231.484.105.950 27.496.162.439.506 15.245.599.915.040 13.290.875.730.555 10.545.884.651.435 9.186.421.871.530 59.537.851.902 78.055.966.565.918

Mue ehenh I~eh nh<lYcamvai lai suat noi bang 2.662.379.626.780 1.929.174.500.890 (10.189.012.495.039) 11.294.419.832.561 1.681.200.104.289 (5.679.771.452.859) 3.732.560.853.108 3.827.818.748.098 9.258.769.717.828Cae cam k~t ngo<libang cOtae dong tai mue dOnh<lYcam vai lai suat eua cae TSva eong nO'(rang)M(rc chiinh nh,y cam vo-i

2.662.379.626.780 1.929.174.500.890 (10.189.012.495.039) 11.294.419.832.561 1.681.200.104.289 (5.679.771.452.859) 3.732.560.853.108 3.827.818.748.098 9.258.769.717.828liii suat

(*) : KhOngbaa g6m dl,l'ph6ng

-34-

oOCB ! Mem lin v8lh/llh VUVng

- Hang """'"" Il6ng !THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2018

M§u sa: - BOSa/TCTD(Ban hanh theo Thong tu s6 49/20 14ffT-NHNN

ngay 31112/2014 ella NHNN Vi¢t Nam)

•

25.2. Rtiiro tien t~

Rui ro tilm t$ la rui ro rna gia tr] cua cac cong CI,I tai chinh b] thay doi xuat phat tCPnhCPngthaydoi ve tY gia.

Ngan hang duoc thanh lap va hoat d¢ng tal Vi$t Nam voi dOng tien bao cao la VND, dOngtien giao dich chinh cua Ngan hang cOng la VND. Cac khoan cho vay va ung truce khachhang cua Ngan hang chu y~u bflng VND, mot phan bflng do la My. Tuy nhlen, mot so tal sankhac cua Ngan hang Ic;iibang cac dOng tien khac ngoai VND va dola My. Ngan hang da dU'ara mot h$ thong han mire d~ quan Iy tranq thai cua cac dOng tien. Trc;ing thai dOng tien dU'Q'cquan Iy tren cO' sa hang ngay va chi~n 1U'Q'cph6ng ngua rui ro dU'Q'cNgan hang SLr dl,lng d~dam bao rang trc;ing thai cua cac dOng tien dU'Q'cduy trl trong hc;inmuc da thi~t I~p.

-35-

'. •

THUY~T MINH sAo cAo TAl CHiNHOuy IIInarn 2018

Mdu sA: - BOSa/TCTD(Ban hanh thea Thong ttl s6 49/20 14ITT -NHNN


Phan loai tai san va conq no theo loai tien tE%lda duoc quy doi sang VND tal nqay 30 thang 09 narn 2018 nhu sau:

Gia tri vang tien t~ Cac ngo{li t~ khaeEUR duoc quy d6i USD atroc quy d6i duoc quy d6i diroc quy d6i r6ng c(>ng

VND VND VND VND VND

TaisanTi~n m~t, vang bac, da quy 35.525.743.467 120.511.045.010 1.945.847.250 1.530.695.381 159.513.331.108Ti~n gui tal NHNN 101.182.206.967 101.182.206.967Ti~n, vang gui va cho vay cac TCTD khac (*) 7.562.019.629 3.018.841.515.576 12.466.425.728 3.038.869.960.933Cac cong cu tai chfnh phai sinh va cac tal santal chfnh khacCho vay khach hang (*) 4.389.124.740.428 4.389.124.740.428Tai san co khac 16.206.389.225 189.476.891.372 32.489.360.177 238.172.640.774

Tang tili san 59.294.152.321 7.819.136.399.353 1.945.847.250 46.486.481.286 7.926.862.880.210

NQ'phai tra

Ti~n gui va vay tLl'NHNN va cac TCTD khac 7.153.343.811 2.300.011.143.667 32.486.564.087 2.339.651.051.565Ti~n gui cua khach hang 6.890.519.856 1.279.392.368.948 553.882.258 1.286.836.771.062Cac cong cu tal chinh phal sinh va cac khoannO'tai chfnh khac 40.662.750.000 3.195.879.903.830 3.236.542.653.830V6n tai trQ',uy thac d~u tU', cho vay ma TCTDchiu rui ro 2.216.350.000.000 2.216.350.000.000Phat Mnh gi§y tcyco giaCac tai san nQ'khac 4.882.209.404 77.187.558.831 4.821.478 1.934.915.551 84.009.505.264

Tang nQ'phai tra 59.588.823.071 9.068.820.975.276 4.821.478 34.975.361.896 9.163.389.981.721Tr;;lng thai ti~n t~ n¢i bang (294.670.750) (1.249.684.575.923) 1.941.025.772 11.511.119.390 (1.236.527.101.511 )Tr;;lng thai ti~n t~ ngo;;li bang 1.593.299.298.094 (6.825.475.000) 1.586.473.823.094Tr;;lng thai ti~n t~ n¢i bang, ngo;;li bang {294.670.750} 343.614.722.171 1.941.025.772 4.685.644.390 349.946.721.583

-36-

• M§u sa: - B05affCTD

THUY~T MINH BAa cAo TAl CHiNHQuy III narn 2018

(Ban hanh thea Thong tu s6 49/20 14rrT-NHNNngay 31/12/2014 cua NHNN Vi~t Nam)

25.3. Rui ro thanh khoim

Tai sanTi€ln mat, vang b<1C,da quiTi€ln gui tal NHNNTi€ln, vang glii va cho vaycac TCTD khac (*)Chung khoan kinh doanh (*)Cac cong cu tai chinh phaisinh va cac tai san tai chinhkhacCho vay khach hang (*)Chung khoan dfiu tu (*)G6p von, dfiu tll dai han (*)Tai san co dinh va bat dQngsan dfiu tllTai san C6 khac (*)

Tling tai san

N9' phai tracac khoan no Chinh phu vaNHNNTi€ln glii va vay tlY NHNNva cac TCTD khacTi€ln glii cua khach hangCac cong CI,Jtai chinh phaisinh va cac khoan nQ'taichinh khacVon tai IrQ', uy lhac dau tll,cho vay rna TCTD chiu rui roPhat hanh giay til' c6 giaCac khoan nQ'khac

Tling n9' phili tra

Qua hen Trong henDfJn 1 thang Tv 1- 3 thang Tv 3 - 12thang Tv 1- 5nem Trim 5nam T6ng c(Jng

VND VND VND VND VND VND

751.943.256.105 751.943.256.1051.786.711.105.340 1.786.711.105.340

5.354.826.924.148 3.432.411.000.000 233.293.887.540 9.020.531.811.688100.690.000.000 100.690.000.000

Tren 3 thang Den 3 thangVND VND----------- -----------~

1.428.305.009.410 1.229.274.617.370 2.168.848.794.679 4.120.965.338.375 11.385.858.558.253 17.105.306.188.580 16.277.351.463.369 53.715.909.970.036599.758.979.503 1.288.602.394.050 1.399.348.385.782 11.567.869.945.397 4.417.578.155.834 19.273.157.860.566

61.430.000.000 61.430.000.000

537.427.068.741 537.427.068.7414.800.000.000 96.283.050.734 226.803.895.175 374.095.858.725 1.204.829.586.443 160.122.820.193 2.066.935.211.270

1.433.105.009.410 1.229.274.617.370 10.758.372.110.509 9.068.782.627.600 13.392.596.690.300 29.878.005.720.420 21.554.599.508.137 87.314.736.283.746

730.330.271 1.964.321.400 256.503.299.527

2.278.145.923.707 2.432.168.365.065 62.468.800.131 192.183.675.00025.073.804.066.959 11.155.352.072.305 22.637.333.594.640 2.037.191.303.401

828.299.590 10.037.205.260 (39.530.641)

816.593.750.000 233.375.000.000 2.971.305.000 1.325.943.726.04074.036.718.729 121.957.095.090 344.291.560.119 6.717.929.700.682

208.021.197.695 296.918.023.660 1.461.965.960.620 253.659.739.013

28.452.160.286.951 14.251.772.082.780 24.765.494.989.396 10.526.908.144.136

259.197.951.198

1.428.126.484 4.966.394.890.387769.149.500 60.904.450.186.805

10.825.974.209

57.340.575.918 2.436.224.356.9587.258.215.074.620

93.210.753 2.220.658.131.741

59.631.062.655 78.055.966.565.918

M(fc chenh thanh khoanrang 1.433.105.009.410 1.229.274.617.370 (17.693.788.176.442) (5.182.989.455.180) (11.372.898.299.096) 19.351.097.576.284 21.494.968.445.482

Ghi chu: tong tili san th~ hi~n gia trj g(>pvii chU'aIOfilitrtf ph~n dl,l'phong rui ro tin dl,mg vii giam gia ch{fng khoan

9.258.769.717.828

ecce I

N/em Un va l/linh vUflng

Ngin Hang I'IIIlIOngIl6n!i I

THUY~T MINH sAo cAo TAl CHINHQuy III narn 2018

Rui ro thanh khoan (tiep theo)

Rui ro thanh khoan la rui ro do: (i) Ngan hang kh6ng co kha nang thuc hien cac nghia vu tal thaidiem phat sinh nghia vu tal chinh; hoac (ii) Ngan hang co kha nang thvc hien nghia vu khi denhan nhU'ngphai chju tOn th~t Ian de thuc hlen nghia vu do.

Miu s6: - B05a/TCTD(Ban hanh theo Thong nr s6 49/20 14/TT-NHNN


QUEmtri tui ro thanh khoen

Muc tieu cua Ngan hang trong viec quan tri rui ro thanh khoan la de dam bao tOi da ding Nganhang co du kha nang thanh khoan de thuc hien nghia vu khi den han, trong di~u kiEjlnbinhthU'cmgva di~u kien cang thclng, rna kh6ng de phat sinh 10kh6ng dang co hoac anh hU'ang taidanh tieng cua Ngan hang.

Be giam thieu rui ro thanh khoan, Ngan hang duy tri cO'c~u tai san nO'va tai san co phu hO'p,dong thai tang cU'cmgkha nang huy d(>ngtCrnhi~u nguon khac nhau. Ngan hang quan Iy tai sanco tinh thanh khoan cao, linh hO<;1t,theo doi dong ti~n tU'O'nglai va tinh thanh khoan hang ngay.Ngan hang cOng danh gia dong ti~n dl,J'kien va kha nang s~n co cua tai san dam bao hiEjlnt<;1itrong trU'cmghO'pcan huy d(>ngthem nguon vOn.

Ngoai ra, Ngan hang duy tri m(>tkhoan ti~n gui t<;1iNgan hang Nha nU'ac ViEjltNam theo quydinh hi~n hanh v~ dl,J'trfr b~t bu(>c,dong thai lu6n dam bao duy tri cac ty IEjlkha nang chi tra, tyIEjlnguon vOn ng~n h<;1ncho vay trung dai h<;1nva cac giai h<;1nv~ ty IEjldam bao an toan hO<;1td(>ngtheo quy dinh cua Ngan hang Nha nU'acViEjltNam.

Phan tfch tai san tai chfnh va nQ'tai chfnh dl,J'atren thai h~n con I~i

Thai gian dao h<;1ncua tai san va nO'phai tra the hi~n thai gian can l<;1icua tai san va nO'phai tratinh tCrngay Ic;lPbao cao tai chinh den khi thanh toan theo quy dinh trong hO'pdong ho~c trongdi~u khoan phat hanh.

Cac gia dinh va di~u ki~n sau dU'O'cap dl,lng trong phan tich thai gian den h<;1ncua cac tai sanva nO'phai tra cua Ngan hang.

• Ti~n gui NHNN dU'O'cxep 10<;1iti~n gui thanh toan, trong do bao gom ti~n gui dl,J'trCi'b~tbu(>c.SOdU'cua ti~n gui dl,J'trfr b~t bu(>cphl,l thu(>cvao thanh phan va ky h<;1ncLlacackhoan ti~n gui khach hang t<;1iNgan hang.

• Thai gian dao h<;1ncua chung khoan dau tU' dU'O'cxac dinh dl,J'atren ngay thanh toancua tCrng10<;1ichung khoan.

• Thai gian den h<;1ncua cac khoan ti~n gui va cho vay cac to chuc tin dl,lng va cac khoancho vay khach hang dU'O'cxac dinh dl,J'avao ngay den h<;1ncua hO'pdong quy dinh. Thaigian den h<;1nthl,J'Cte co the thay dOi trong trU'ang hO'phO'pdong dU'O'cgia h<;1n.Ngoaira, cac khoan cho vay khach hang dU'O'cthe hi~n b~ng gia tri kh6ng tinh den dl,J'phongrui roo

• Thai gian den h<;1ncLlacac khoan dau tU'gop vOn,dau tU'dai h<;1ndU'O'cphan 10<;1ila trennam (05) nam do cac khoan dau tU'nay kh6ng co thai gian dao h<;1nxac dinh.

• Thai gian den h<;1ncLlatai san cOdinh dU'O'cxac dinh dl,J'avao thai gian su dl,lng hCi'uichcan l<;1icuataisan.

• Cac khoan ti~n gui va ti~n vay tCrcac to chuc tin dl,lng khac va cac khoan ti~n gui eua-38-

oOCB Nidm lin vii /hinh VU'<YIIONgIn Hang -DOng

THUY~T MINH BAo cAo TAl CHfNHQuy III narn 2018

khach hang dU'Q'cxac dinh dua vao tinh chat cua cac khoan nay hoac thai gian dao hantren hop dong. Tai khoan Vostro va tiElngui thanh toan duoc thuc hlen giao dich theonhu cau cua khach hang va do d6 dU'Q'cxep loai khOng ky han. Thai gian dao han d6iVcYicac khoan vay va tiEmgui c6 ky han duoc xac djnh dua tren ngay den han theo hopdong. Trong thuc t~, cac khoan nay c6 the dU'Q'Cquay v6ng, va do d6, duy tri tOng thaigian dai hon thai gian dao han ban dau hoac cac khoan tien gui c6 ky han c6 the ruttnroc han (khOng thvc hi$n dung d~n ngay dao han ghi tren hQ'pdong).

M~u sa: - B05a/TCTD(Ban hanh theo ThOng nr s3 49/20 141TT-NHNN


26. TygiamQts6lo~i ngo~it~ vaothai diemcu6i quy..3010912018

VNDUSDEURGBPJPYCADAUDSGDKRWCNYNZDTHBCHFHKDSEKYang SJC (chn

23.330,0027.108,5030.423,50205,235

18.113,0016.946,0017.101,00

20,363.548,00

15.113,62751,92

24.083,002.908,002.577,17

3.640.500

Nguy~nThi ThuHa

-39-

3111212017VND22.425,0026.629,0029.999,00

198,0317.683,0017.364,0016.709,00

20,903.419,00

3.656.000

Pi_-,

Documents

BAocAo TAl CHfNH RIl~NG QUY IIINAM2018 · ·OCB 'Ni~mtinvathJflhVtl'Q'flg NginHang "'-Alng 06ng I MAus8: -B04a/TCTD (Banhanh theoThong nrs649/20141TT-NHNN ngay 31112/2014 ellaNHNN