BAocAo TAl CHiNH HOP NHAT QUY IIINAM2018 - ocb.com.vn · OCB Nr~m~nVBthinh ~ NganHang~ f)6ng BAocAo TAl CHiNH HOP NHAT • QUY IIINAM2018 NGANHANGTMCP PHUONG DONG 41vA45LEDuAN, QU~N

OCB Nr~m ~nVB thinh ~

Ngan Hang ~ f)6ng

BAo cAo TAl CHiNH HOP NHAT•

QUY III NAM 2018

NGAN HANG TMCP PHUONG DONG41 vA 45 LE DuAN, QU~N 1, TP.HCM, VI:E:TNAM

I

OC8 11'

NitJm tin va tfljn/l vtronc;

Ngin Hiing I'hIIIIng Il6ng iBieu s6: B02a!TCTD-HN

(Ban hanh thea thong tu s6 49/2014/TT-NHNNngay 3111212014 cua NHNN Vi~t Nam)

BANG CAN gOI KE ToAN HQ'PNHATtal ngay 30 tMng 09 narn 2018

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TAl SANTi~n m~t, vilng bac, da quyTiAn gLPital Ngan hang Nha nU'ac Vi~t Nam(UNHNN")Ti6n, yang gLPit\li cac TCTD khac va cho yaycac TCTD khac

Tilln, vang gLYital TCTD khacCho vay cac TCTD khacDl,l'phang rui ro eho vay cac TCTD khac

ChCPngkhoan kinh doanhChling khoan kinh doanhDl,l'phOngehling khoan kinh doanh

Cac cong cu tai chinh phal sinh va cac tai santai chinh khacCho yay khach hang

Cho vay khach hangDl,l'phang rui ro eho vay khach hang

Hoat dQng mua nQ'Mua noDl,l'phonq rui ro heat dong mua nc

Ch(Vng khoan dclu tU'Chling khoan d~u tu' san sang d~ banChling khoan d~u tU' giCYd~n ngay dao h<;lnDI,I'~hanQehling khoan d~u tU'

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Tai san co dinhTai san c6' cJinhhffu hinhNguyen gia tai san e6 dinhHao man tai san e6 dinhTai san c6 cJinhthue fai chinhNguyen gia tai san e6 dinhHao man tai san e6 dinhTai san c6 cJinhva hinhNguyen gia tai san e6 dinhHao man tai san e6 dinh

B~t dQng san dclu tU'Nguyen gia b~t dong san d~u tU'Hao man b~t dong san d~u tU'

rai san c6 khacCae khoan phai thuCae khoan lai, phi phai thuTai san thu~ TNDN hoan l<;Iirai san C6 khae

Trong cJ6:LQ'ithe thU'O'ngmf,liDI,I'phang rui ro cae tai san C6 noi bang khae

tmGJAI SAN

ThuytJtminh

s6 cuoiquyVND

So cJ~unemVND

751.955.267.415 648.859.156.969

1.786.711.105.340 3.106.795.746.709

9.020.443.011.390 10.381.315.621.138

7.317.988.123.850 9.466.146.121.1381.702.454.887.540 915.169.500.000

100.690.000.000 3.288.593.200.000100.690.000.000 3.288.593.200.000

9 34.459.675.710

53.157.628.973.845 47.778.861.069.8092 53.715.909.970.036 48.182.976.683.8253 (558.280.996.191 ) (404.115.614.016)

4 19.057.161.454.54019.030.865.422.650

242.292.437.916(215.996.406.026)

14.736.288.513

16.445.929.137.26016.093.181.871.339

727.599.850.656(374.852.584.735)

14.736.288.513

36.430.000.000(21.693.711.487)527.005.924.816259.503.842.193507.670.109.143

(248.166.266.950)

267.502.082.623349.695.313.390(82.193.230.767)

2.073.613.631.124827.473.508.701943.998.088.252

306.942.034.171

(4.800.000.000) (4.800.000.000)86.458.759.759.500 84.300.169.452.048

Hqi s6>chinh: 41 & 45 LEiDuan. Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn-1-

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36.430.000.000(21.693.711.487)537.427.068.741277.170.392.167552.072.077.628

(274.901.685.461 )

260.256.676.574359.427.886.598(99.171.210.024)

2.032.006.589.716701.592.172.034996.676.827.046

338.537.590.636

oOCB Ni{Jmtin va thint: vU'Q'llg

~n HingI'IIIIiIng £J6ng

Bi~u sa: B02a!fCTD-HN(Ban hanh theo thong nr s6 49/20 14/TT-NHNN

ngay 31/12/2014 cua NHNN Viet Nam)

BANG CAN £)01 KE ToAN HQ'P NHATtal ngay 30 thanq 09 nam 2018

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NO' PHAI TRAC~c khoan nQ' Chinh phu va NHNNTlen, vang glPi va vay cac TCTD khac

Ti~n, vang glii cua cac TCTD khacVay cac TCTD khac

Ti~n glPi cua khach hangcac cong cu tai chinh phal sinh va caccong nQ' tai chinh khacVOn tai trQ', uy thac d&u tll', cho vay rnaTCTD chlu rU,i roPhat hanh giiy ta c6 giacac khoan nQ' khac

Cac khoan lai, phi phai traThuEtlTNDN hoan lai phai traCac khoan phai tra va c6ng no khacDl,J'phOng cho c6ng no ti~m an va cam kEtltngo«;libang

TONG NO' PHAI TRA

VON CHO 56' HO'UVOn va eae quy

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TONG NO' PHAI TRA vA VON CHO 56' HO'U

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s6 cuo! quyVND

se c1fW nemVND

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259.197.951.1984.966.394.890.3873,695,152.369.5161.271.242.520.871

60.849.792.600.720

335.209.877 .60316.303.630.227.40110.642.882.288.2415.660,747.939,160

53.205.792.395.1778

9 10.825.974.209

102.436.224.356.9587.258.215.074.6202.218.306.478.7841.264.641.490.322

2.645.465.792.3674.361.689.265.9331.308.985.521.577935.576,921.499

11 953.664.988.462 373.408.600.078

77 .998.957 .326.876 78.160.773.080.058

13 8.459.802.432.624 6.139.396.371.9906.607.760.630.000 5.008.550.000.0006.599.210.630.000 5.000,000.000.000

98.800.000,000 98.800.000.000(90.250.000.000) (90.250,000.000)

""'".,.,~-424.136.387.806 424.136.387.806(52.953.363.925) :\,.

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HQis60chinh: 41 & 45 Le Dulin, Q. 1, Tp H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn-2-

cAc CHi TIEU NGOAI BANG CAN £)01 K~ ToAN HQ'P NHAT

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cac earn k~t khac

Thuy~t s6 cu6i quy s6 c1~unsmminh VND VND

94.141.899.889 98.091.809.661

42.285.145.190.644 36.650.139.459.250

2.210.770.021.694 451.352.600.000

2.211.867.798.600 451.352.600.000

37.862.507.370.350 35.748.034.259.250

1.063.961.189.5486.291.192.151.158

1.294.315.161.1625.112.168.368.909

TP. HCM, ngay 24 thflng 10 nam 2018

NgU'ai I~p Ki toan trU'ang

Nguy~nThi Thu Ha Nguy~nThi Thuy Minh

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H¢i 56> chinh: 41 & 45 La Dulin, Q 1, Tp H6 Chi Minh - Tel: (84-8) 38220961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn-3-

OCBNgin Hing PIUIng 06ng

NlE}m tin va thlnh v!fQ'ngM§u sa: - B05a/TCTD- HN

(Ban hanh theo Thong tu s6 49/2014/TT-NHNNngay 31/12/2014 ella NHNN Viet Nam)

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K~T QuA HO~T DONG KINH DOANH HQ'P NHATQuy 03 nam 2018

ThuyetSo luy ke til'dau So luy ke til' dau

Chit;iw QUY3.2018 QUY3.2017 nam den cuo; nem den cuo;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!Chi phi lai va cac chi phi tironq tl! 15 1.084.609.811.022 824.547.085.277 3.039.278.005.838 2.333.664.637.446

THU NH~P LAI THUAN 833.918.156.288 647.911.393.503 2.476.540.629.344 1.685.720.630.144

Thu nhap tCrheat <1ongdich VI)85.773.066.735 67.112.746.902 243.531.424.808 171.894.717.331

Chi phi heat dong dich VI) 12.878.180.653 12.126.325.268 33.815.507.275 29.713.036.393

Uii 116 thuan tLl' hoat dQng dlch VIJ 72.894.886.082 54.986.421.634 209.715.917.533 142.181.680.938

Uii thuc1n tLl' haft dQng KD ngofi hOi 51.817.012.535 16.560.326.383 100.166.781.569 33.675.799.382

Uii thuan tLl' mua ban CK kinh doanh 16 2.377.100.000 3.537.499.998 19.996.063.984 3.537.499.998

Uii thuan tLl'mua ban CK dAu tlJ' 17 167.189.643.217 34.322.191.673 804.646.248.649 68.506.301.183

Thu nh~p tLl' gop vOn, mua cO phan 18 39.000.000 39.000.000

Thu nhap tti heat dong khac 44.414.453.088 43.213.743.037 244.113.528.323 59.779.595.046

Chi phi hoat dong khac 13.235.427.073 33.044.848.762 118.847.711.171 40.599.627.165

Uii 116 thuAn tLl' haft dQng khac 31.179.026.015 10.168.894.275 125.265.817.152 19.179.967.881

. TONG THU NH~P HO~T DONG 1.159.375.824.137 767.525.727.466 3.736.331.458.231 1.952.840.879.526CHI PHi HO~T DONG 19 481.805.835.647 350.985.994.751 1.342.203.760.461 940.818.177 .081LQ'I NHU~N THUAN ny HO~T DONG 677.569.988.490 416.539.732.715 2.394.127.697.770 1.012.022.702.445KINH DOANHChi phi dl! ph6ng rui ro tin dunq 132.946.488.040 119.778.476.616 547.983.517.281 220.308.236.132TONG LQ'I NHU~N TRU'OC THU~ 544.623.500.450 296.761.256.099 1.846.144.180.489 791.714.466.313Chi phi thu~ thu nhap doanh nghi$p 109.052.458.933 59.439.117.557 369.595.093.196 158.698.568.597LO'I NHU~N SAU THUI: 435.571.041.517 237.322.138.542 1.476.549.087.293 633.015.897.716

K~ toan trlJ'Orng

Nguy~n Thi Thu Hi!

HQi s60chinh: 41 & 45 Le Dutm, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.oeb.com.vn-4-

M§u sa: - B04a/TCTD-HN(Ban hanh theo Thong tu sa 49/2014/TT-NHNN

ngay 31/1212014 cua NHNN Viet Nam)

BANG LU'U CHUYEN TI~N Te HQ'P NHATtai ngay 30 thanq 09 narn 2018

56 /iiy k~ tiPd§u 56 /iiy k~ tiPd§uChi tuo Thuy~t nam d~n cu6i nsm d~n cu6i

minh Q3.2018 Q3.2017

LU'U CHUYEN TIEN TV HO~T D¢NG KINH DOANH

Thu nhap lai va cac khoan thu nhap tU'O'ngtl,J'nhan dU'O'c 5.463.139.896.388 3.970.303.895.328

Chi phi lai va cac chi phi tU'O'ngtl,J'da tra (2.710.213.437.015) (2.201.351.879.801)

Thu nhap til heat dong dich vu nhan dU'O'c 209.715.917.533 142.181.680.938

Chenh I~ch s6 ti~n thuc chi til hoat dong kinh doanh 928.477.054.903 117.001.491.752chlrng khoan, yang bac, nqoal t~Thu nhap khac (23.432.311.574) (23.577.905.567)

4.Ti~n thu cac khoan no da dU'O'cxli Iy xoa, bu d~p b~ng 45.500.785.478 3.225.996.623 ,/nguOndl,J'phong rui ro /

, r,,~!N(Ti~n chi tra cho nhan vien va hoat dong quan Iy, cong Vl,J (1.295.605.013.401 ) (903.371.752.621)

Ti~n thu~ thu nhap thuc nop trong ky (307.426.110.953) (125.543.877.655) ( !E \1\\\l1J1LU'Uchuyim titm thuan tLPho~t dOng kinh doanh \~>?t

2.310.156.781.359 978.867.648.997 \~"trU'o>cnhO>ngthay d6i v~ tai sfm va vOn lU'u dong '\~NhCmgthay d6i v~ tai sim ho~t d{)ng(Tang)/Giam cac khoan ti~n, yang glii va

(787.285.387.540) 2.090.810.000.000cho yay cac TCTD khac(Tang)/Giam cac khoan v~ kinh doanh chlrng khoan 735.527.061.429 (2.719.932.690.166)(Tang)/Giam cac cong Cl,Jtai chinh phai sinh khac 34.459.675.710 (5.729.039.727)(Tang) cac khoan cho yay khach hang (5.532.933.286.211) (7.648.611.549.109)Giam nguOndl,J'phong dil bCld~p t6n th~t cac khoan (tin

(556.342.274.516) (6.672.509.998)dl,Jng,chvng khoan, dau tU'dai hCiln)(Tang)/Giam khac v~ tai san ho~t dong 41.817.450.612 85.837.512.441NhCmgthay d6i v~ cong n9' ho~t d{)ngTang/(Giam) cac khoan nO'Chinh phu va NHNN (76.011.926.405) (65.890.531.793)

~

Tang/(Giam) cac khoan ti~n glii, ti~n yay cac TCTD (11.337.235.337.014) (3.797.640.944.200)Tang/(Giam) ti~n glii cua khach hang (bao gOmca

7.644.000.205.543 7.739.755.961.484KBNN°)Tang I (Giam) phat hanh gi~y tOrco gia (ngoCilitrl1 gi~y tOr

2.896.525.808.687 2.293.245.496.853co gia phat hanh dU'O'ctfnh vao hOCiltdong tai chinh)Tang/(Giam) v6n tai trO',uy thac dau tU', cho yay ma

(209.241.435.409) (30.931.843.920)TCTD chiu rui ro(Giam)/Tang cac cong Cl,Jtai chinh phai sinh va cac

10.825.974.209 (8.343.449.670)khoan nO'tai chinh khacTangl (Giam) khac v~ cong nO'hOCiltdong 516.719.115.354 111.112.537.562Chi til cac quy cua TCTD (3.244.182.510) (689.100.000)

LU'Uchuy~n ti~n thuan tLPho~t dOng kinh doanh (4.312.261.756.702) (984.812.501.246)

H9i 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 -

OCB'Ngin Hang I'hIIIIn9 06ng I NitJm lin va trinn v(J'O'ng

MAus6: - B04a/TCTD-HN(Ban hanh theo Thong tu s3 49/20 141TT-NHNN

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

BANG LU'U CHUYEN liEN 11; HQ'P NHAltal ngay 30 thang 09 nam 2018

se /iiy ke tiPdau se /iiy ke tiP(fauChi ruo Thuyet nsm den cud; nem (fen cud;

minh Q3.2018 Q3.2017

'"Mua sam tal san e6 dinh (21.753.266.595) (40.984.772.049)

Ti~n thu tli thanh Iy, nhU'Q'ngban TSCB 122.467.343.248 40.338.539.161-. Ti~n chi tli thanh Iy, nhuonq ban TSCBTi~n chi tli d~u tu, g6p v6n vao don vi khacTi~n thu eOhie va lQ'inhuan dU'Q'cchia tli cac khoan d~u 39.000.000 ==tu, g6p v6n dai han ~:;-LU'u ehuyAn tiAn thuan tCPhoat dQng dAu tU' 100.714.076.653 (607.232.888)

LU'U CHUYEN TIEN TO' HO~T DQNG TAl CHiNH~~\t/il

Tang v6n di~u Ie 903.752.850.000

COtuc tra cho cOdong, lQ'inhuan da chia (4.398.334.237) (37.076.051.974) '\~,,,I

LU'UehuyAn ti~n thuan tCPhoat dQng tai ehinh 899.354.515.763 (37.076.051.974) II'LU'UehuyAn ti~n thuan trong ky -=(3.312.193.164.286) (1.022.495.786.108)

Ti6n va cae khoim tU'O'ng dU'O'ngtiAn t~i thai diAm 13.221.801.024.816 5.884.420.537.687dAu kyDiAu ehinh anh hU'ang eua thay dOi ty gia (52.953.363.925) (12.796.125.764)

Ti6n va cae khoan tU'O'ng dU'O'ngtiAn t~i thai diAm 9.856.654.496.605 4.849.128.625.815euOiky

K~ toan trU'Oong

Nguy~n Thj Thu Ha Nguy~n Thj Thuy Minh

H{li SlY chinh:41 &45 Le Du~n, Q. 1, Tp.HO Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com,vn

- 6 -

OCB ! Ni~m(III va /hlllh V<fUt'IJ

_HOng_DOni I

Mh s6: - B05a/TCTD-HN(Ban hanh theo Thong nr s6 4912014/TT -NHNN

ngay 31112/2014 cua NHNNVi~t Nam)

THUY~T MINH sAo cAo TAl CHiNH HQ'P NHATQuy III narn 2018

THUYt:T MINH BAo cAo TAl CHiNH HQ'PNHAT CHQN LQCQuy 3 narn 2018

I. DAC DI~M HO~ T DQNG

GI6'1THn~U V~ NGAN HANG

Ngan hang Thll'O'ng mal Co phan Phuonq Bong (sau day gc;>itat la "Ngan hang") la Nganhang Thuonq rnai Co phan duoc thanh I$p tal nuoc C¢ng hoa Xa hOiChu nghia Vi~t Nam.

Thanh I,p va hO{lt Q9n91.

Ii, Ngan hang la mot ngan hang thuonq rnai co phan duoc thanh I$p tai Vi~t Nam theo Gi~yphep hoat dOng so 0061/NH-GP do Ngan hang Nha nuoc Vi~t Nam cap trong thai han 99narn ke tCr ngay 13 thanq 4 narn 1996 va Gi~y Chung nhan Bang ky kinh doanh so0300852005 ngay 10 thang 5 narn 1996 do Sa Ke hoach va Bau tu Thanh pho Ha Chi Minhcap va cac gi~y phep dieu chlnh khac.

Cac hoat dOngchinh cua Ngan hang va cong ty con bao gam hOc;ltdOng huy dOngvon nganhc;ln,trung hc;lnva dai hc;lncLlamc;>ito chuc thu¢c cac thanh phan kinh te va dan Cll'dll'ai hlnhthuc tien glfi c6 ky hc;ln,khong ky hc;lnbang Bang Vi~t Nam; tiep nh$n von uy thac dau tll' vaphat trien cLlacac to chuc trong nll'ac; vay von cua Ngan hang Nha nll'ac va cua cck to chuctin dl,!ng khac; cho vay ngan hc;ln,trung hc;lnva dai hc;lndoi vai cac to chuc va ca nMn tuytheo tinh ch~t va kha nang nguan von; chiet kh~u thll'O'ng phieu, trai phieu va gi~y to c6 gia;hun von, lien doanh va mua co ph~mtheo phap lu$t hi~n hanh; lam djch VI,! thanh toan giCPacac khach hang; thl,l'c hi~n kinh doanh ngoc;lit~, vang bc;lCva thanh toan quoc te, huy dOngcac IOc;livon tCrnll'ac ngoai va cac djch VI,! ngan hang khac trong quan h~ vai nll'ac ngoai khidll'c;>'cNgan hang Nha nll'ac cho phep; dc;liIy bao hiem theo quy djnh cua phap lu$t; kinhdoanh trai phieu theo quy djnh cLla phap lu~t; c~p tin dl,!ng dU'ai hlnh thuc chiet kh~u, taichiet kh~u cong Cl,!chuyen nhll'c;>'ng;tai chiet kh~u gi~y to c6 gia; phat hanh the tin dl,!ng;baolanh ngan hang; ma tai khoan thanh toan cho khach hang; ma tai khoan thanh toan tc;liNganhang Nha nll'ac Vi~t Nam, ma tai khoan thanh toan tc;lito chuc tin dl,!ng, chi nMnh Nganhang nll'ac ngoai khac; to chuc thanh toan n¢i b¢, tham gia h~ thong thanh toan lien nganhang quoc gia; djch VI,! quan Iy tien m~t, tll' v~n ngan hang, tai chinh; cac djch VI,! quan Iy,bao quan tai san, cho thue tu, ket an toan; tll' v~n tai chinh doanh nghi~p, tll' v~n mua ban,hc;>'pnh~t, sap nh$p doanh nghi~p va tll' v~n dau tll'; tham gia d~u thau mua ban tin phieuKho bc;lC,cong Cl,!chuyen nhll'c;>'ng,trai phieu Chinh phLl, tin phieu Ngan hang Nha nll'ac vacac gi~y to c6 gia trj khac tren thj trlJ'ang tien t~; dich VI,! moi giai tien t~; phat hanh chungchi tien glfi, ky phieu, trai phieu, tin phieu de huy dOng von theo quy djnh cLla Lu$t cac tochuc tin dl,!ng, Lu~t chung khoan, quy dinh cLla Chinh phu va hll'ang dan cua Ngan hangNha nll'ac Vi~t Nam; glfi, nh$n glfi von cLla to chuc tin dl,!ng, chi nhanh ngan hang nll'acngoai, to chuc tai chinh trong nll'ac va nll'ac ngoai theo quy djnh cua pMp lu$t va hll'angdan cua Ngan hang Nha nll'ac Vi~t Nam; uy thac, dc;liIy trong linh V1,J'C lien quan den hOc;ltdOngngan hang, kinh doanh bao hiem, quan Iy tai san theo quy djnh cua phap lu$t va hll'angdan cua Ngan hang Nha nll'ac Vi~t Nam; mua nc;>';kinh doanh mua, ban vang mieng; cungung dich VI,! nh$n va chi, tra ngoc;lit~.

-7-

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oOCB NI{;m 1111 va Ih/11hVlI'I/l1gNPtKIng I'IIIIIni 06ng

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

ngay 31112/2014 cua NHNN Vi~t Nam)

THUY!:TMINHBAo cAo TAl CHINHHOPNHATQuy III narn 2018

2. Von dieu Iii

Tai ngay 30 thimg 09 nam 2018, v6n dieu 1$ella Ngfm hang la la 6.599.210.630.000 dong(30/06/2018: 5.000.000.000.000 dong). Ngan hang da phat hanh 659.921.063 eOphieu phOthong (30/06/2018: 500.000.000 eOphieu phOthong), v6'i rnenh gia moi cO phieu la 10.000dong.

3. Thanhphan H9i dong qulm trj

Cae thanh vien Hoi dong Ouan trj tGlingay 30 thang 09 nam 2018 nhU'sau :

~ri~ ~~~

a.

eng Trinh Van Tuaneng Phan Trung

eng Ngo Ha Bae

eng Le Quang Nghia

eng Phan VOTuan

Chu tich

Oy vien

Oy vien

Oy vien

Oyvien

Ban Kiem soat

Cac tnanh vien Ban Kiem soat tal ngay 30 thang 09 nam 2018 gom:

Hf} va ten

eng Nguyen Van Ba

eng Pham Quang Vinh

Ba f)~ng Thi Quy

TrU'ang ban

Ph6 ban

Thanh vien

4. Ban Tong Giam doc

Cac fhanh vien Ban TOngGiarn d6e tat ngay 30 thanq 09 nam 2018 gom :

~ri~ .~~~eng Nguyen Dlnh Tung TOngGlarn d6e

eng Truonq Dlnh Long Ph6 TOngGiam d6e.~eng TrU'O'ngThanh Nam Ph6 TOngGiam d6e

Ba f)ao Minh Anh Ph6 TOngGiam d6e;0

Ba Huynh Le Mai Ph6 TOngGiam d6e

eng Ly Hoai Van Ph6 TOngGiam d6e

eng SANJAY CHAKRABARTY Ph6 TOngGiam d6e

5. Trf:Js& chinh, chi nhanh

Ngan hang ThU'O'ngmGliCOphan PhU'O'ngf)ong e6 trl.l sa ehinh d~t tGli5641 va 45 Le Du~n,PhU'ang Ben Nghe, Quan 1, Thanh ph6 Ho Chi Minh, Vi~t Nam. f)en ngay 30 thang 09 nam

-8-

oOCB Nj/jm tm va thjnh VU'Q'f1g

NgM HOng""""" D6ng

M§u sfl: - B05a/TCTD- HN(Ban hanh theo Thong tu s6 49/2014ITT-NHNN


THUY~T MINH sAo cAo TAl CHiNH HOP NHATQuy III nam 2018

2018, Ngan hang Phuonq £)ong c6 mot (01) HOisO>chinh, ba rmroi bOn(34) chi nhanh chinh,tam muoi bay (87) phonq giao djch tal cac tlnh va thanh pho tren ca nuoc.

6. Cong ty con

T<;Iithai di~m 30 thanq 09 nam 2018, Ngan hang c6 01 cong ty con, thanh I~p tai Vi$t Nam.

Cong ty TNHH Mot thanh vien Chuyen tien Quoc t~ Ngan Hang ThU'O'ngMai Phuonq £)ong("OIMT") duoc thanh I~p theo Giay chlmg nhan dang ky doanh nghi$p so 0314327542 ngay03 thang 04 narn 2017 voi tY 1$von g6p 100%.

7. Can b9, cong nhan vien

TOng sOcan bo cong nhan vien cua Ngan hang va Cong ty con vao ngay 30 thang 09 nam2018 la 6.660 ngU'ai (ngay 30 thang 06 nam 2018: 5.920 ngU'ai).

a,

II.

1.

KY KE ToAN, £)O'NV! TIEN Te sCI' DVNG TRONG KE ToAN

Ky ki!Jtosn mim

Nam tai chinh cLlaNgan hang va cong ty con bat dau tu ngay 01 thang 01 d~n ngay 31 thang12.

2. Oem vi tilm t~ stP dl!ng trong ki!Jtoan

Cac bao cao tai chinh hO'pnhat cLla Ngan hang dU'O'ctrinh bay theo dO'nvj d6ng Vi$t Nam.

III. CHuAN MIlC vA CHE £)Q KE ToAN Ap DVNG

Bao cao v~ tuan thu cac chu&n m.,c k~ toan Vi~t Nam - VAS

Ban TOng Giam doc Ngan hang khang djnh cac bao cao tai chinh hO'pnhat dinh kem dU'O'cI~p tuan thLl theo cac Chuan ml,J'CK~ toan Vi$t Nam va H$ thong K~ toan cac TCTD Vi$tNam.

Ch~ dQ va hinh thCPck~ toan ap d...ng

Vi$c trinh bay cac bao cao tai chinh yeu cau Ban TOng Giam doc phai thl,J'chi$n cac U'octinh va gia djnh anh hU'o>ngd~n so li$u bao cao cLlatai san, nO'phai tra cOng nhU'vi$c trinhbay cac cong nO'tiem an. Cac U'oc tinh va gia djnh nay cOng anh hU'o>ngd~n thu nh~p, chiphi va k~t qua sOli$U dl,l'phOng.Cac U'&ctinh nay dU'O'cdl,l'atr€mcac gia dinh ve mot sOy~uto v&i cac muc dO kMc nhau ve ChLlquan va tinh khong chac chan. Do v~y, cac k~t quathl,J'ct~ c6 th~ c6 thay dOidan d~n vi$c dieu chinh cac khoan ml,lCc6 Ii€mquan sau nay.

Cac cO'sa danh gia dll'Q'CsUod...ng trong qua trinh I,p BCTC va cac lI'ac tinh k~ toanquan trQng

Cac bao cao tai chinh hO'pnhat cLlaNgan hang dU'O'cI~p theo H$ thong K~ toan cac TOchucTin dl,lngVi$t Nam theo Thong tU'10/2014ITT-NHNN ("Thong tU' 10") quy~t dinh ve vi$c sCradOi, bOsung mot so tai khoan trong h$ thOng tai khoan k~ toan cac to chuc tin dl,mg banMnh theo Quy~t dinh 479/2004/Q£)-NHNN ngay 29 thang 4 nam 2004 cLlaThOng£)OcNgan

-9-

IooeB 1\ NliJmlmvathf/1ilVII9'ng

NfIn ..... """"'II1l6ng

Miu s6: - BOSa/TCTD- HN(Ban hanh theo Thong tu sa 49/2014/TT-NHNN


-0

THUY~T MINH BAa cAo TAl CHiNH HQ'P NHATQuy III narn 2018

hang Nha nuoc Vi$t Nam ban hanh c6 hleu h,l'ctlr ngay 01 thanq 01 narn 2005 va cac quyetdjnh bOsung, sua dOiQuy~t dinh s6 479/2004/Q£)-NHNN, ThOng tu s6 49/20141TT-NHNNngay 31 tMng 12 nam 2014 sua dOi, bOsung mot s6 di~u khoan cua ch~ dO bao cao taichinh d6i vcYicac to chuc tin dl.lng ban hanh kern theo Quy~t dinh s6 16/2007/Q£)-NHNNngay 18 thanq 4 nam 2007 cua Th6ng d6c Ngan hang Nha nuoc Vi$t Nam va H$ th6ngChuan rnuc K~ toan Vi$t Nam do So Tai chinh ban hanh.

Cac bao cao tal chinh hop nhat kern theo dU'O'cI~p tren co so tuan thu cac nguyen tac vathOng 1$k~ toan dU'O'cchap nhan tal Vi$t Nam. Sang can d6i k~ toan hO'pnhat, bao cao k~tqua hOc;itdong kinh doanh hO'pnhat, bao cao lU'uchuy€mti~n t~ hO'pnhat va cac thuyet minhdi kem cOng nhU'vi$c su dl.lng cac bao cao nay khOngdanh cho nhCl'ngai khOngthOng hieucac thOng 1$,thLl tl.lCva nguyen tac k~ toan Vi$t Nam va ngoai ra, cac bao cao nay khOngnham the hi~n tinh hinh tai chinh hO'pnhat va k~t qua ho~t dong kinh doanh hO'pnhat va lU'uchuyen ti~n t$ hO'pnhat cLla Ngan hang theo nhCl'ngnguyen tac va thOng 1$k~ toan dU'O'cchap nh~n rong rai a cac qu6c gia va the ch~ ben ngoai Vi$t Nam.

...

IV.

1.

CHiNH SACH Kt: ToAN Ap DVNG T~I NGAN HANG

Chuyen doi titm t~ iJG

Theo h$ th6ng k~ toan cLla Ngan hang va GOng ty con, tat ca cac nghi$p Vl.lpMt sinh cLla '!,!INgan hang va GOng ty con dU'O'chc;ichtoan theo nguyen t$. Tc;iithai diem I~p bao cao, taisan va cOngnO'c6 nguon g6c ngo~i t$ dU'O'cquy dOisang VND theo ty gia quy djnh vao ngayI~p bang can d6i ke toan. Gac khoan thu nh~p va chi phi bang ngo~i t$ cLla Ngan hang vaGOngty con dU'O'cquy dOi ra VND theo ty gia vao ngay pMt sinh giao djch. GMnh I$ch tygia do danh gia Ic;iicac tai san va cOngnO'bang ngo~i t$ sang Vi$t Nam dong dU'O'cghi nh~nvao bao cao k~t qua ho~t dong kinh doanh.

Sat d€tungay 01/04/2018 ap dl.lng quy dOity gia theo ThOng tU'22/2017/TT-NHNN ("ThOngtU'22") ngay 29/12/2017.m

2. Nguyen tilc tht,Pchi~n h9'Pnhat cac bao cao tai chinh

Sao cao tai chinh hO'pnhat bao gom bao cao tai chinh cLla Ngan hang va cLlaGOng ty contc;iingay 30 thang 09. Sao cao tai chinh cLlaGOngty con c6 cung nien dOI~p bao cao va sudl.lng cac chinh sach k~ toan mot cach nhat quan vcYiNgan hang.

Tat ca cac s6 dU' va cac giao djch noi bo, ke ca cac khoan lai chU'a thl,l'c hi$n pMt sinh tlrcac giao djch noi bo da dU'O'clo~i trlr hoan to~m.

Sao cao tai chinh cLlaGOngty con dU'O'chO'pnhat vao bao cao tai chinh cLlaNgan hang theophU'O'ngphap hO'pnhat toan ph€tnbat dau tlr ngay Ngan hang c6 quy~n kiem soat. Sl,I'kiemsoat ton tc;iikhi Ngan hang c6 quy~n trl,l'cti~p hay gian ti~p, chi ph6i cac chinh sach tai chinhva ho~t dong cLladO'nvj nham thu dU'O'cIO'iich tlr cac ho~t dong cLladO'nvj d6. Ket qua ho~tdong kinh doanh cLlaGOngty con m&i dU'O'cmua hoc;icm&i dU'Q'cthanh Iy trong nam dU'Q'ch~ch toan vao bao cao ket qua hOc;itdong kinh doanh hO'pnhat mot cach hO'pIy tinh tlr ngaymua hoc;ictinh den ngay thanh IY.

-10-

-.

oOCB 'I Mi.",tin va thitlh VUY//)iJ

. - tung"- '*'II I

Milu sA: - B05a/TCTD- HN(Ban hanh theo Thong ill s6 49/2014/TT-NHNN

ngay 31112/2014 cua NHNNVi~t Nam)

THUYET MINH sAo cAo TAl CHINH HOP NHATQuy III narn 2018

3. Cong c" tai chinh phai sinh

Cac hQ'p dong ky hen tilm t~ va cec hQ'p dong noen doi ti~n t~

Cac hop dong ky han tieln t$ va cac hop dong hoan doi tien t$ duoc ghi nhan theo gia tr]thuan trong bao cao tal ch!nh dua tren gia tr] hop dong. Chenh I$ch giO>aso 1U'Q'ngtien t$cam kllt mua/ban theo ty gia ghi tren hop dong va so 1U'Q'ngtien t$ cam ket mua/ban dU'Q'cquy doi theo ty gia giao ngay tal ngay hieu Il,J'Ccua cac hop dong ky han tien t$ va hop donghoan doi tien t$ dU'Q'cphan bo vao bao cao ket qua ho~t d(>ngkinh doanh theo phU'O'ngphapdU'ang thang trong thai gian hi$u ll,J'ccua cac hQ'pdong nay.

So dU' cua hQ'pdong ky h~n tien t$ dU'Q'cdanh gia I~i theo ty gia giao ngay vao cuoi meingay. Lai/le chU'a thl,J'chi$n dU'Q'cghi nh~n vao tai khoan "Chenh I$ch tY gia hoi doai" thuocvon chu sa hO>uva dU'Q'Cket chuyelnvao bao cao ket qua ho~t dong kinh doanh vao cuoi kyket toan nam. TY gia danh gia I~i dU'Q'cquy dinh theo ThOng tU'22.

4. Kfl toan thu nh~p fai, chi phi fai va ngiPng dt,P thu fai

Doanh thu tl) lai cho yay va chi ph! tra lai yay dU'Q'cghi nh~n trong bao cao ket qua ho~td(>ngkinh doanh tren cO'sa dl,J'thu, dl,J'chi. Lai dl,J'thu phat sinh tl) cac khoan cho yay phanlo~i tl) nhom 2 den nhom 5 theo Thong tU' so 02/2013/TT-NHNN ("ThOng tU' 02") ngay 21tMng 01 nam 2013; Thong tU'so 09/20141TT-NHNN ("ThOngtU'09") ngay 18 thang 03 nam2014 se khOng dU'Q'cghi nMn vao bao cao kllt qua ho~t dong kinh doanh trong kyoLai dl,J'thu cua cac khoan nQ'nay dU'Q'cchuyeln ra theo dOia tai khoan ngo~i bang va dU'Q'Cghi nMnvao bao cao ket qua ho~t dong kinh doanh khi Ngan hang thl,J'cnh~n. 'if...

5. Kfl toan cae khoim thu tiPphi va hoa h6ng

Cac khoan ph! dich Vl,lva hoa hong dU'Q'ch~ch toan tren cO'sa thl,J'Cthu, thl,J'cchi.

Co tuc bang tien nh~n dU'Q'Ctl) ho~t dong dau tU'dU'Q'cghi nh~n la thu nh~p khi quyen nh~nco tuc cua Ngan hang va Cong ty con dU'Q'cxac I~p. Co tuc bang co phillu va cac co philluthU'ang nh~n dU'Q'ckhong dU'Q'cghi nh~n la thu nh~p cua Ngan hang va Cong ty con rna chic~p nh~t so 1U'Q'ngco phillu.

6. Ke toan dOi vo.; cho vay khach hang

Nguyen tcic ghi nh,n khoan vay

Cac khoan cho yay va ung trU'cYCkhach hang dU'Q'ccong bo va trinh bay theo so dU'nQ'goct~i thai diem bao cao.

Cac nguyen tcic phin IO\li nQ'va danh gia rui ro tin dl,mg, cO'sa trich I,p d., phong ruiro tin dl:lng va x6a so cac khoan cho vay kh6ng c6 kha nang thu hoi

Theo Lu~t cac To chuc TIn dl,lng so 47/2010lQH12 co hi$u ll,J'ctl) ngay 01 tMng 01 nam2011, Thong tU'02 cua Ngan hang Nha nU'cYcve vi$c quy dinh ve phan lo~i tai san Co, muctr!ch, phU'O'ngpMp tr!ch I~p dl,J'phong rui ro trong ho~t dong cua to chuc tin dl,lng, chi nhanhNgan hang nU'cYcngoai do Thong doc Ngan hang Nha nU'cYCViet Nam ban hanh; va ThongtU'09 ve vi$c sua doi Thong tU'02 ve phan lo~i tai san Co, muc trlch, phU'O'ngphap trich I~pdl,J'phong rui ro va vi$c su dl,lng dl,J'ph6ng de xu Iy rui ro trong ho~t d(>ngcua To chuc Tin

-11-

oOCB NlJ", tm va m;nh VUYlf)g-tung-.g-.g

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

ngay 31112/2014 ella NHNN Viet Nam)

THUY~T MINH sAo cAo TAl CHiNH HO'P NHATQuy III narn 2018

dunq, Theo 06, cac khoan cho vay khach hang oU'qc phan 10<;1itheo cac rmrc 00 rui ro nhusau: NO'au tieu chuan, NO'can chu 'I, NO'dU'oi tieu chuan, NO'nghi ng6' va NO'c6 kha nangm~t vOndua VaGtlnh tranq qua han va cac y~u to dinh tinh khac cua khoan cho vay.

Cac khoan cho vay 59 oU'O'cthuc hi$n phan 10<;1iVaGthoi oi~m cuOimOiquy cho ba quy oaunarn va VaGngay 30 thanq 11 cho quy bOntrong narn tal chinh.

Rui ro tin dunq thuan cua cac khoan cho vay khach hang duoc tinh b~ng gia tr] con l<;1icuakhoan cho vay trCrgia tri cua tal san bao oam oa duoc chiet kh~u theo cac ty 1$duoc quydinh trong ThOng tU'02 va ThOngtU'09.

Dl,I'ph6ng Cl,lth~ oU'O'ctrich I~p tren rui ro tin dl,mgthuan cua cac khoan cho vay theo cac ty1$tU'O'ngung voi tCrngnh6m nhU'sau:

• ILor;u Ty /~ dl)' phong CI,J the

1 NO'au tieu chuan 0%

2 NO'can chu 'I 5%

3 NO'dU'oi tieu chu~m 20%

4 NO'nghi ng6' 50%

5 NO'c6 kha nang m~t vOn 100%

•

Cac khoan nO'oU'O'cphan 10<;1ila NO'dU'oi tieu chuan, NO'nghi nga va NO'c6 khB nang mat ilGv6n dU'O'ccoi la nq x~u. ')PI

Dl,I'phOngchung oU'O'ctrich I~p o~ dl,J'ph6ng cho nhCrngtOnth~t chU'aoU'qc xac oinh oU'O'c WNItrong qua trlnh phan 10<;1inO'.Theo 06, Ngan hang phai thl,l'chi$n trich I~pva duy trl dl,J'ph6ng ~chung b~ng 0,75% tOnggia tri cac khoan nO'phan 10<;1itCrnh6m 1 o~n nh6m 4, ngo<;1itrCrcac 7-~

khoan tien gui t<;1ito chuc tin dl,lng trong nU'oc, chi nhanh Ngan hang nU'oc ngoai t<;1iVi$tNam theo quy oinh cua phap lu~t va tien gui t<;1ito chuc tin dl,lng nU'oc ngoai va cac khoancho vay, mua c6 ky h<;1ngi~y t6' c6 gia oOivoi to chuc tin dl,lng, chi nhanh Ng~mhang nU'ocngoai khac t<;1iVi~t Nam.

DI,J'phong cho cac khoan rui ro tin dl,lng, cac khoan cam k~t va thU'tin dl,lng oU'O'ch<;1chtoanVaGk~t qua hO<;1tdOng kinh doanh, bao gam cac khoan nO'oa x6a trong ky, thu tCrcac khoannq kh6 ooi oa x6a trong cac ky tru>ocva chi phi dl,l'phong ky nay.

Dl,I'phong cho khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng oU'qc su dl,lng o~xu 1'1cac khoan nO'x~u la cac khoan nO'oU'O'cphan 10<;1iVaGnh6m 5 hoii\c n~u khach hangvay la phap nhan giai th~, pM san ho~c la ca nMn bi ch~t hoii\cm~t tich. Vi~c xu 1'1nO'x~uoU'O'cthl,J'chi$n sau khi c6 Sl,l'phe duy~t cua Oy ban xu 1'1rui ro cua Ngan hang.

7.

7.1

Ke toan cac nghi~p v~ kinh doanh va aau tU'ch(Pngkhoan

Ch(Pngkhoan kinh doanh

Phan /o<;1i

Chung khoan kinh doanh la nhCrngchung khoan nO'hOii\cch(mg khoim von oU'O'cmua chuyeu cho ml,lc dich ban l<;1itrong thai gian khOngqua m¢t nam nh~m thu lQ'ing~n h~n.

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••

.•

oOCB Nit.Jn(/II vlilh;nh vuungNgin fling-.g06ng

M§u s6: - B05a/TCTD- HN(Ban hanh theo Thong nr s6 49/20 14/TT -NHNN


THUY~T MINH sAo cAo TAl CHiNH HQ'P NHATQuy III narn 2018

Ghi nh~n

Ngan hang va Cong ty con ghi nhan chCrngkhoan kinh doanh vao ngay Nqan hang va Congty con tra thanh mot ben oOitac cua hop oong mua cac chCrngkhoan nay (k~ toan theo ngaygiao dich).

£)o/U'ong

ChCrngkhoan kinh doanh la trai phieu doanh nghi~p chua niern y~t duoc ghi nhan theo giagOctnr oi dl,l'phonq rui ro tin dl,lng.Viec phan loai no va l;;tpdl,l'phOngrui ro tin dl,lng cua traiphieu doanh nghi~p chva niem y~t oU'O'cthuc hien theo quy oinh cua Thong tu 02 va ThongtU'09.

cac chCrngkhoan kinh doanh khac duoc ghi nhan theo gia gOctn) oi dl,l'phong giam gia. DI,I'phong giam gia oU'O'ctrich l;;tpkhi gia thi trU'cmgthap hO'ngia oang ghi tren 56 sach k~ toano

£)OivcYicac 10<;lichCrngkhoan vOnkinh doanh oa niem y~t, gia thi trU'cmgla gia o6ng cLrat<;liSa Giao dich ChCrngkhoan Thanh phOHo Chi Minh ho~c Sa Giao dich ChCrngkhoan HaNOit<;lingay k~t thuc ky k~ toano

£)OivcYicac 10<;lichCrngkhoan vOnkinh doanh chU'aniem y~t nhU'ngoa oang ky giao dich trenthi trU'Crnggiao dich chCrngkhoan cua cac cong ty o<;lichung chU'aniem y~t ("san UPCOM"),gia thi trU'Crngla gia o6ng cLracua san UPCOM t<;lingay k~t thuc ky k~ toano

£)OivcYicac 10<;lichCrngkhoan vOnkinh doanh chU'aniem y~t va chU'aoang ky giao dich tr€msan UPCOM nhU'ngoU'O'ctl,l'do mua ban tren thi trU'CrngOTC, gia thi trU'Crngla gia binh quancua cac gia giao dich t<;lingay k~t thuc ky k~ toan oU'O'ccung cap bai ba cong ty chCrngkhoanc6 vOnoi~u I~ tren 300 tY oong.

£)OivcYicac 10<;lichCrngkhoan nO'kinh doanh oa niem y~t, gia thi trU'CrngoU'O'cxac oinh dl,l'atren ty suat sinh IO'ioU'O'cniem y~t tren Sa Giao dich ChCrngkhoan Ha NOit<;lingay k~t thucky k~ toano

Trong trU'CrnghO'p khong th~ xac oinh oU'O'cgia thi trU'Crngcua chCrngkhoan, cac chCrngkhoan nay oU'O'ch<;lchtoan theo gia goc.

Thu nh;;tptCrlai cua chCrngkhoan kinh doanh thu oU'O'ctrong thCrigian nam giCfoU'O'Cghinh;;tntrong bao cao k~t qua hO<;ltoong kinh doanh hO'pnhat tren cO'sa thl,l'Cthu.

DI,I'phong rui ro tin dl,lng cua chCrngkhoan kinh doanh la trai phi~u doanh nghi$p chU'aniemy~t va dl,l' phong giam gia chCrngkhoan kinh doanh khac oU'O'co~ C;;tpa tren se oU'O'choannh;;tpkhi gia tri c6 th~ thu hoi cua chCrngkhoan tang tra l<;Iisau khi khoan dl,l' phong oU'O'cghi nh;;tn.Khoan dl,l' phong chi oU'O'choan nh;;tptrong ph<;lmvi sao cho gia tri ghi 56 cua cackhoan chCrngkhoan kinh doanh khong vU'O'tqua gia tri ghi 56 cua cac khoan chCrngkhoannay khi gia ojnh khong c6 khoan dl,l'phong nao oU'O'cghi nh$n.

Ch~m dtft ghi nh~n

ChCrngkhoan kinh doanh oU'O'cdCrngghi nh$n khi cac quy~n nh$n cac luong tien tCrcacchCrngkhoan nay oa cham dCrtho~c Ngan hang va Cong ty con oa chuyen ph~n Ion rui rova IO'iich cua vi~c sa hCfucac chCrngkhoan nay

-13-

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

ngay 31112/2014 cua NHNN Vi~tNam)

THUY~TMINHBAa cAo TAl CHiNHHOPNHATQuy III nam 2018

7.2 ChCPngkhoan aau toChung khoan dau tU' bao gom chung khoan dau tU's~n sang d~ ban va chung khoan dautu giCrden ngay dao han. Ngan hang va Cong ty con phan loai chung khoan dau tu t~i thaidi~m mua la chung khoan dau tU'san sang d~ ban hoac chung khoan dau tU' narn giCrdenngay dao han. Theo Cong van s6 2601/NHNN-TCKT do NHNNVN ban hanh ngay 14 thang4 narn 2009, d6i vai khoan rnuc chunq khoan dau tu, Ngan hang va Cong ty con duoc phepphan loai lai t6i da mot Ian sau khi phan loai Ian dau tal thai di~m mua.

ChCPngkhoan aau tU'san sang a~ban

Phan toeiChung khoan dau tU'san sang d~ ban la chung khoan nQ'ho~c chung khoan v6n dU'Q'cmuava n~m giCrtrong thai h~n khong an djnh trU'ac va co th~ dU'Q'cban ra vao bat cu thai di~mnao.

•..

Ghi nMnNgan hang va Cong ty con ghi nh~n chung khoan dau tU' san sang d~ ban vao ngay Nganhang va Cong ty con tra thanh m¢t ben d6i tac cua cac di~u khoan hQ'pdong d6i vai cacchung khoan nay (ke toan theo ngay giao djch).

£)o/U'cmg

Trai phieu doanh nghi$p chU'a niem yet san sang d~ ban dU'Q'cghi nh~n theo gia g6c trll' didl,l' ph6ng rui ro Un dl,lng. Vi$c phan lo~i nQ'va I~p dl,l' ph6ng rui ro Un dl,lng cua trai phieudoanh nghi$p chU'aniem yet dU'Q'Cthl,l'c hi$n theo quy djnh cLlaThong tU'02 va Thong tU'09.

Chung khoan dau tU' san sang d~ ban khac dU'Q'cghi nh~n theo gia g6c bao gom gia muac¢ng cac chi phi lien quan trl,l'c tiep nhU'chi phi moi giai, giao djch, cung cap thong tin, phingan hang (neu co). Sau do, cac chung khoan nay dU'Q'cghi nMn theo gia trj thap hO'ngiCragia dang ghi nh~n tren s6 sach va gia thj trU'ang vai s6 10giam gia dU'Q'cghi nh~n vao baocao ket qua ho~t d¢ng kinh doanh hQ'pnhat.

Gia thj trU'ang cLla chlmg khoan v6n san sang d~ ban da niem yet la gia dong cua t~i SaGiao djch Chung khoan Thanh ph6 Ho Chi Minh va Sa Giao djch Chung khoan Ha NOit~ingay ket thuc ky ke toan.

Gia thj trU'ang cLla chung khoan v6n san sang d~ ban chU'a niem yet nhU'ngdU'Q'cdang kygiao djch tren thj trU'ang giao djch chung khoan cLla cac cong ty d~i chung chU'a niem yet("san UPCOM") la gia dong cua cLlasan UPCOM t~i ngay ket thuc ky ke toan .

86i vai cac lo~i chung khoan v6n san sang d~ ban chU'a niem yet va chU'adang ky giao djchtren san UPCOM nhU'ngdU'Q'ctl,l'do mua ban tren thj trU'ang OTC, gia thj trU'ang la gia binhquan cLlacac gia giao djch t~i ngay ket thuc ky ke toan nam dU'Q'ccung cap bai ba cong tychung khoan co v6n di~u 1$tren 300 ty dong.

Trang truoang hOOpkhong th~ xac djnh dU'Q'cgia thj trU'ang cLla chung khoan, cac chungkhoan nay dU'Q'ch~ch toan theo gia g6c.

Gia trj phl,JtrOi va gia trj chiet khau phat sinh tll' vi$c mua cac chung khoan nQ'dau tU'sansang d~ ban dU'Q'cphan b6 vao bao cao ket qua ho~t d¢ng kinh doanh hQ'pnhat theo phU'O'ng

-14-

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

oOCB i N!6m tin va lhinh vUf1flg

NgOn HMgPIUOngIl60Ig iM§u sa: - B05a/TCTD- BN

(Ban hanh theo Th6ng nr s5 49/20 14/TT-NHNNngay 31/12/2014 cua NHNN Vi~t Nam)

•

THUY~TMINHBAa cAo TAl CHiNHHOPNHATQuy III narn 2018

phap dU'ang thang tlnh tli ngay mua chung khoan d~n ngay dao han cua cac chung khoando, tmang hop chung khoan do duoc ban tmoc ngay dao han thi gia tri phu tr¢i va gia tr]chiet khau chua phan bo dU'Q'cghi nhan toan b¢ vao bao cao k~t qua hoat dOngkinh doanhhop nh~t tal ngay ban.

Thu nhap lai sau khi mua cua ch(rng khoan no san sang d~ ban duoc ghi nhan trong baocao k~t qua heat dOngkinh doanh hop nh~t tren co so dOntlch. Khoan ti~n lai dOntlch truockhi Ngan hang va Gong ty con mua 59 duoc ghi giam gia goc khi nhan dU'Q'c.

DI,I'phong rui ro Un dl,mg cua trai phi~u doanh nghi~p chU'a niam y~t va dl,l' phong giam giachung khoan d~u tU'san sang d~ ban khac dU'Q'cd~ c~p a tran 59 dU'Q'Choan nh~p khi giatri co th~ thu hOicua ch(rng khoan tang Ian sau khi I~p dl,l'phOng. Khoan dl,l'phOngchi dU'Q'choan nh~p d~n muc toi da bang gia tri ghi so cua cac chung khoan nay khi gia dinh khongco khoan dl,l'phong nao da dU'Q'cghi nh~n.

Cham d(ft ghi nh~n

Chung khoan d~u tU'san sang d~ ban dU'Q'cch~m dut ghi nh~n khi cac quy~n lQ'inh~n cacluOngti~n tli cac chung khoan nay da ch~m dut ho~c Ngan hang va Cong ty con da chuy~nph~n Ian rui ro va lQ'ifch gan Ii~n vai vi~c sa hCfucac chung khoan nay.Trai phieu c1~cbi~t do Cong ty TNHH M9t thimh vi{m Quan Iy Tai san cua cae T6 chCPctin dllng Vi~t Nam ("VAMC'J phat hanhNgan hang va Cong ty con k~ toan nghi~p Vl,lmua ban nQ'bang trai phi~u d~c bi~t theo cachU'ang dan trong Cong van 8499 va Gong van 925.

Phan lo~i

Trai phi~u d~c bi~t do VAMG phat hanh 113gi~y to' co gia co thai hc;mdo VAMG pMt hanh d~mua nQ'x~u cua Ngan hang va Gong ty con va dU'Q'Cphan lo~i 113chung khoan nQ'do cac tochuc kinh t~ phat hanh dU'Q'cgiCrd~n ngay dao hc;m.

Ghi nh~n

Trai phi~u d~c bi~t dU'Q'cphan 10Cili113ch(rng khoan d~u tU'giCrd~n ngay dao hCiln,dU'Q'cghinh~n theo m~nh gia vao ngay giao dich va sau do dU'Q'cphan anh theo m~nh gia trli dl,l'phong rui roo

£)0 luang

Cho moi khoan nQ'x~u dU'Q'cban cho VAMG, Ngan hang va Cong ty con nh~n dU'Q'ctU'O'ngung mOttrai phi~u d~c bi~t do VAMG phat hanh. M~nh gia trai phi~u d~c bi~t tU'O'ng(rng vaigia trj ghi so dU'nQ'goc cua khoan nQ'x~u sau khi khau trli 56 ti~n dl,l' phOngCl,lth~ da trfchI~p chU'aSlr dl,lng cho khoan nQ'xau do.

Khi hoan thanh thu tl,lCmua ban nQ'xau, Ngan hang va Gong ty con ghi giam gia tri ghi socLlakhoan nQ'x~u, Slr dl,lng dl,l'phong Cl,lth~ da trfch I~p chU'aSlr dl,lng va t~t toan tai khoanngoCilibang theo d6i lai chU'athu dU'Q'ccua khoan nQ'x~u do. DOng thai, Ngan hang va Gongty con ghi nh~n trai phi~u d~c bi~t do VAMG phat hanh vao tai khoan chung khoan nQ'docac to chuc kinh t~ trong nU'ac phat hanh dU'Q'cgiCrd~n ngay dao hCiln.

DOivai cac trai phi~u d~c bi~t do VAMG pMt hanh, dl,l' phong Cl,lth~ dU'Q'ctfnh va trfch I~p

t.;'

l'.

• •

It.._,

-15-

ecce II NlJm(l/lvat/linhvur;mgN9io H.Ini _ 06n!j

M§u s6: - B05a/TCTD- HN(Ban hanh theo Thong ill56 49/2014/TT-NHNN


••

THUY~T MINH BAocAo TAl CHiNH HOOPNHATQuy III narn 2018

theo huong dan cua ThOng tu s619/2013/TT-NHNN do NHNNVN ban hanh ngay 6 thanq 9nam 2013 quy dinh ve viec mua, ban va XlYIy no xau cua VAMG ("ThOng tu 19") va ThOngtu s6 14/2015ITT-NHNN do NHNNVN ban hanh ngay 28 thanq 8 nam 2014, ThOng tu s608/2016ITT-NHNN do NHNNVN ban hanh ngay 16 thanq 6 narn 2016 va ThOng tu s609/2017ITT-NHNN do NHNNVN ban hanh ngay 14 thang 8 narn 2017 ve viec slYa dOi, bosung mot s6 dieu cua ThOng tu 19. Theo d6, dl,l'phang Cl,.Ithe t6i thieu phai trlch I~p moi narntrong ky han cua trai phieu d$c bi~t 113khoan chenh lech duO'ng giCl'a20% rnenh gia cua traiphieu d$c blet trll' s6 tien thu h6i no cua khoan nO'xau c6 lien quan trong nam. Hang nam,trong thai h<;ln5 ngay lam vi~c li€mke truoc ngay tuO'ng ling voi ngay trai phieu d$c bi~t denh<;ln,Ngfm hang va GOngty con trich I~p mOt Ian s6 dl,l' phang Cl,.lthe n6i tren. Dl,I' phang rLiiro cho trai phieu d$c bi~t duO'c ghi nh~n vao bao cao ket qua hO<;ltdong kinh doanh hO'pnh8t.

Ngan hang va GOngty con khOng phai thl,l'c hi~n trich I~p dl,l' phang chung dei voi cac traiphieu d$c bi~t nay.

8. K~ toan cae tai san co ojnh vo hinh

QuyenSLPdt,mg oat

Quyen SlYdl,Jngdat bao g6m quyen SlYdl,.lngdat chuyen nhuO'ng hO'pphap.Quyen SlYdl,.lngdat c6 thai h<;lnduO'c the hi~n theo nguyen gia trll' di gia tri hao man lOyke.Nguyen gia ban dau cLia quyen SlYdl,Jngdat c6 thai h<;lnbao g6m gia mua va cac chi phiphat sinh lien quan toi vi~c c6 duO'c quyen SlYdl,mg dat. Khau hao duQ'c tfnh theo phuO'ngphap duang th~ng trong vang tll' 12 den 50 nam.

Quyen SlYdl,.lngdat vO thai h<;lnduQ'Cphan anh theo nguyen gia va khOngduQ'c khau hao.Nguyen gia ban dau cLia quyen SlYdl,mgdat vOthai h<;lnbao g6m gia thanh toan va cac chiphi phat sinh lien quan toi vi~c c6 duQ'c quyen SlYdl,.lngdat.

Phan mem may vi tinh

Gia mua phan mem may vi trnh moi, ma phan mem may vi tfnh nay khOng phai 113mot bOph~n gitn ket voi phan clrng c6 lien quan thi duQ'c vOn h6a va duQ'Ch<;lchtoan nhu mot taisan c6 dinh vOhinh. Phan mem may vi trnh duO'c phan bo theo phuO'ng phap duang th~ngtrong vang tll' 3 den 10 nam.

'"

9. K~ toan tai san co ojnh hCPuhinh

Nguyen gia

Tai san cOdinh hCl'uhinh duQ'Cthe hi~n theo nguyen gia trll' di gia tri hao man lOyke. Nguyengia tai san cO dinh hCl'uhinh bao g6m gia mua, thue nh~p khau, cac IO<;lithue mua hangkhOng hoan l<;Iiva chi phi lien quan trl,l'c tiep de dua tai san den vi tri va tr<;lngthai hO<;ltdongcho ml,.lcdich SlYdl,.lngda dl,l' kien. Gac chi phi phat sinh sau khi tai san c6 dinh hCl'uhinh dadua vao hO<;ltdong nhu chi phi slYachCl'a,bao duong va d<;litu duQ'c ghi nh~n vao bao caoket qua hO<;ltdOng kinh doanh trong ky ma chi phi phat sinh. Trong cac truang hO'pc6 thechling minh mot cach rc5rang rang cac khoan chi phi nay lam tang IO'iich kinh te trong tuO'nglai dl,l' tfnh thu duQ'c tll' vi~c SlYdl,.lngtai san c6 dinh hCl'uhinh vUQ'ttren mlic hO<;ltdong lieu

-16-

IoOCB I NlfJm tm va thinh vUTlng_ HOn9 """"'" II6ng I

M§u sa: - B05a/TCTD- HN(Ban hanh theo Thong nr s6 49/20 14/TT-NHNN


THUY~TMINHsAo cAo TAl CH[NHHOPNHATQuy III narn 2018

chuan theo nhu' danh gia ban dau, thl cac chi phi nay dU'e;>'cvon h6a nhu mot khoan nguyengia tang them cua tal san co dinh hCl'uhlnh.

Khau hao

Khau hao duoc t1nh theo phU'O'ng phap dU'cmg th~ng dua tren thai gian hCl'udunq uoc t1nhcua tal san co dinh hCl'uhlnh. Thai gian hCl'udl,mg U'cYct1nh nhu sau:

.- .Nha cira, vat ki~n true

May m6c thiet b]

Phuonq tien van tai

Tal san co djnh khac

5 - 35 nam

3 -10 nam

3 -10 nam

3 - 8 narn'.

10. Ke tosn cae giao dich thue tai san

Ngan hang hoi).cCong ty con (fi thue

Cac khoan thanh toan thue hoat d¢ng khong dU'e;>'cghi nhan tren bang can doi k~ toan. Tienthue phai tra dU'e;>'ch<;lchtoan theo phU'O'ng phap dU'ang thcftng vao khoan ml,!Cchi phi hO<;ltd¢ng khac trong suot thai h<;lnthue tai san.

11. Tifm va cae khoan tU'O'ngdU'cmgti~n

Tren bao cao lU'u chuylm tien t$, tien va cac khoan tU'O'ng dU'O'ngtien bao g6m tien m~t, vangb<;lcva da quy, tien gui t<;liNgan hang Nha nU'cYc,tien gui khong ky h<;lnva c6 ky h<;lnt<;licacngan hang khac c6 thai gian dao h<;lnkhong qua ba thang k~ tCrngay gui va tin phi~u chlnhphu va cac giay ta c6 gia ng~n h<;lnkhac du dieu ki$n tai chi~t khau Ngan hang Nha nU'cYc.

12. DV ph6ng, cong n9'ti~m an va tai san chU'axac dinh

Thong tU' 02 khong quy dinh vi$c trlch I~p dl,J'phong cac cam k~t ngo<;libang. Theo d6, Nganhang thl,J'c hi$n phan 10<;licac cam k~t ngo<;libang d~ quan Iy, giam sat chat 1U'e;>'nghO<;ltd¢ng.

13. Ke toan cae khoan nghia VII doi v(Yinhan vien

13.1 TrO'cap nghThU'u

Nhan vien Ngan hang va Cong ty con khi nghi hU'u SEldU'e;>'cnh~n tre;>'cap ve hU'u tCr Baohi~m Xa h¢i thu¢c B¢ Lao d¢ng va ThU'O'ng binh Xa h¢i. Ngan hang SElphai d6ng bao hi~mxa hQi cho moi nhan vien b~ng 18,00% IU'O'ngcO' ban hang thang cua hQ. Ngoai ra, Nganhang khong phai c6 m¢t nghia VI,! nao khac.

13.2 TrO'cap thoi vi~c tv nguy~n va trO'cap mat vi~c

TrO'cap thoi vi~c tv nguy~n: theo Dieu 48 B¢ Lu~t Lao d¢ng sUra dOi ngay 18 thang 06 nam2012, Ngan hang c6 nghia VI,! chi tra tre;>'cap thoi vi$c cho ngU'ai lao d¢ng da lam vi(lc thU'angxuy€m tCr du 12 thang treYI€m m6i nam lam vi$c dlfe;>'Ctre;>'cap m¢t nUra thang IU'O'ng. MucIU'O'ngblnh quan thang dU'e;>'csu dl,!ng d~ chi tra tre;>'cap thoi vi(lc SElla muc IU'O'ngblnh quancLla sau thang gan nhat t1nh d~n ngay nghi vi$c.

-17-

M§u s6: - BOSa/TCTD- HN(Ban hanh thea Thong tu sd 49/2014ITT-NHNN


! •

THUY~TMINHBADCADTAl CH[NHHOPNHATQuy III narn 2018

Thai gian lam viec d~ tinh tro cap thOivi$c la tOngthai gian ngU'ai lao dong da lam vi$c thuct~ cho ngU'ai sli dunq lao dong tru di thai gian ngU'ai lao dong da tham gia bao hi~m thatnghi$p theo quy djnh cua l.uat bao hi~m xa hoi va thai gian lam vi$c da dU'oocngU'ai sli dl,mglao dong chi tra tro cap thOiviec,

Tro cap mat viec: theo £>i~u49 cua BOLuat Lao dong, Ngan hang va GOng ty con co nghiaVI,I chi tra tro cap cho nhan vien b] mat viec do thay dOi co cau to chuc hoac cOng ngh$.Trong trU'ang hoopnay, Ngan hang va GOngty con co nghia VI,I chi tra tro cap mat vi$c bangmot thang IU'O'ngcho mOinam lam vi$c, muc trich I~p tOi thi~u cho ngU'ai lao dong bang haithanq IU'O'ng.

M~c du nghia vu quy dinh trong £>i~u48 va 49 la befitbuoc, vlec thuc hien nhCrngnghia VI,I

nay con can tuan theo hU'ang dan chi ti~t cLia Bo Tai chinh trong cac thOng tU' hU'ang danthl,l'chi$n. Theo ThOng tU'sO180/20121TT-BTG ngay 24 thang 10 nam 2012 cLiaBOTai chinhv~ vi$c hU'ang dan xli Iy tai chinh ve chi trQ'cap mat vi$c lam cho ngU'ai lao dong, Nganhang va GOngty con dU'Q'chc;lChtoan trl,l'c ti~p vao chi phi quan Iy doanh nghi$p khoan chitrQ'cap mat vi$c lam cho ngU'ai lao dong ngay khi phat sinh.

13.3 Trq cap that nghi~p

Theo ThOng tU'sO04/2013ITT -BL£>TBXHhU'ang dan Nghj djnh sO127/2008/N£>-GPve baohi~m that nghi$p, Ngan hang va GOngty con co nghia VI,I dong m(fc bang 1% quy tien IU'O'ng,tien cOng dong bao hi~m that nghi$p cLia nhCrngngU'ai tham gia bao hi~m that nghi$p vatrich 1% tien IU'O'ng,tien cOngthang dong bao hi~m that nghi$p cLiatCrngngU'ai lao dong d~dong cling mot luc vao Quy bao hi~m that nghi$p.

I~

•.

14. NguyentacvaphU'O'fJgphapghi nh~nthus thu nh~pdoanhnghi~pva chiphi thus thunh~pdoanhnghi~p

Thue thu nh~p hi~n Mnh

Tai san thu~ va thu~ phai nop cho nam hi$n hanh va cac nam trU'ac dU'Q'cxac djnh bang giatri dl,l'ki~n phai nop cho (ho~c dU'Q'cthu hOitCr)cO'quan thu~, ap dl,lng m(fc thu~ suat va cacluoiltthu~ co hi$u Il,I'cvao ngay I~p bang can dOik~ toan.

Thu~ thu nh~p hi$n hanh dU'Q'cghi nh~n vao k~t qua hOc;ltdong kinh doanh ngoc;litrCrtrU'anghQ'pthu~ thu nh~p phat sinh lien quan d~n mot khoan ml,lc dU'Q'cghi th~ng vao vOnchLisahCru,trong trU'ang hQ'pnay, thu~ thu nh~p hi$n hanh cOngdU'Q'cghi nh$n trl,l'c ti~p vao vOnchLi sa hCru.

Ngan hang va GOngty con chi dU'Q'cbli trCrcac tai san thu~ thu nh~p hi$n hanh va thu~ thunh~p hi$n hanh phai tra khi Ngan hang va GOngty con co quyen hQ'pphap dU'oocbli trCrgiCratai san thu~ thu nh~p hi$n hanh vai thu~ thu nh~p hi$n hanh phai nop va doanh nghi$p dl,l'djnh thanh toan thu~ thu nhoilphi$n hanh phai tra va tai san thu~ thu nhoilphi$n hanh tren cO'sa thuan.

Gac bao cao thu~ cLia Ngan hang va GOngty con se chiu Sl,l'ki~m tra clla cO'quan thu~. Dovi$c ap dl,lng lu~t va cac quy djnh ve thu~ dOivai cac 10c;linghi$p VI,I khac nhau co th~ dU'Q'cgiai thich theo nhieu cach khac nhau, sOthu~ dU'Q'ctrinh bay tren cac bao cao tai chinh coth~ se bj thay dOitheo quy~t djnh cuOicling clla cO'quan thu~.

-18-

IoOCB I Ni.iJ" 1mvlllhinn Vtiflllg

NgMHing I'IIIatniI>6n!l I

M~u s6: - BOSa/TCTD- HN(Ban hanh theo Thong tu s6 49/20 14/TT -NHNN

ngay 31/12/2014 cua NHNN Vi~tNam)

-.

THUY~T MINH BAa cAo TAl CH[NH HOOPNHATQuy III narn 2018

Thu~ thu nh~p hoan lei

Thue thu nhap hoan lai dU'Q'cxac dinh cho cac khoan chenh lech tam thai tal ngay lap bangcan dOike toan giCl'aco sa tinh thue thu nhap cua cac tal san va nc phai tra va gia tr] ghi socua chunq duoc trlnh bay tren bao cao tal chinh.

Thue thu nhap hoan IQiphai tra duoc ghi nhan cho t~t ca nhCl'ngchenh I~ch tarn thai chiuthue, nqoai trCr:

... Thue thu nhap hoan IQiphai tra phat sinh tCrghi nhan ban dau cua mot tal san hay no phaltra tCrmot giao djch rna giao dich nay khOngc6 anh hU'ang den lQ'inhu~n ke toan hoc;iclQ'inhu$n tinh thue thu nh$p (hoc;ic10tinh thue) tQi thai diem phat sinh giao dich.

Tai san thue thu nh$p hoan IQidU'Q'cghi nh$n cho t~t ca nhCl'ngchenh I~ch tQm thai dU'Q'Ckh~u trCr,gia tri dU'Q'ckh~u trCrchuyen sang cac nam sau cua cac khoan 10tinh thue va cackhoan U'udai thue chU'aSLYdl,lng, khi chac chan trong tU'O'nglai se c6 lQ'inhu~n tinh thue deSLYdl,lng nhCl'ngchenh I~ch dU'Q'ckh~u trCr,cac khoan 10tinh thue va cac U'udai thue chU'aSLYdl,lng nay, ngoQitrCr:

... Tai san thue hoan IQiphat sinh tCrghi nh$n ban dau cua mot tai san hoc;icnQ'phai tra tCrmot giao dich ma giao dich nay khong c6 anh hU'angden lQ'inhu$n ke toan hoc;iclQ'inhu~ntinh thue thu nh$p (hoc;ic10tinh thue) tQithai diem phat sinh giao dich.

Gia tri ghi so cua tai san thue thu nh~p hoan IQiphai dU'Q'cxem xet IQivao ngay ket thuc niend¢ ke toan va phai giam gia tri ghi so cua tai san thue thu nh~p hoan IQiden mLrcbao damch~c chan c6 du lQ'inhu~n tfnh thue cho phep lQ'iich cua m¢t phan hoc;ictoan b¢ tai san thuethu nh~p hoan IQidU'Q'cSLr dl,lng. Cac tai san thue thu nh~p doanh nghi~p hoan IQichU'aghinh~n trU'oc day dU'Q'Cxem xet IQivao ngay ket thuc nien d¢ ke toan va dU'Q'cghi nh~n khichac ch~n c6 du lQ'inhu~n tinh thue de c6 the SLYdl,lng cac tai san thue thu nh$p hoan IQichU'aghi nh~n nay.

Tai san thue thu nh~p hoan IQiva thue thu nh$p hoan IQiphai tra dU'Q'cxac dinh theo thuesu~t dl,l'tinh se ap dl,lng cho nam tai chinh khi tai san dU'Q'cthu hOihay cong nQ'dU'Q'cthanhtoan, dl,l'atren cac mLrcthue su~t va lu~t thue c6 hi~u Il,l'cvao ngay ket thuc nien do ke toano

Thue thu nh~p hoan IQidU'Q'cghi nh~n vao bao cao ket qua hoQtd¢ng kinh doanh hQ'pnh~tngoQitrCrtrU'ang hQ'pthue thu nh~p phat sinh lien quan den mot khoan ml,lCdU'Q'cghi th~ngvao vOnchu sa hCl'u,trong trU'ang hQ'pnay, thue thu nh$p hoan IQicOngdU'Q'cghi nh~n trl,l'ctiep vao vOnchu sa hCl'u.

Tai san thue thu nh$p hoan IQiva nQ'thue thu nh~p hoan IQiphai tra dU'Q'cbu trCrkhi Nganhang va Cong ty con c6 quyeln hQ'pphap de bu tn) giCl'atai san thue thu nh$p hi~n hanh voithue thu nh~p hi~n hanh phai n¢p va khi cac tai san thue thu nh~p hoan IQiva nQ'thue thunh~p hoan IQiphai tra lien quan toi thue thu nh~p doanh nghi~p dU'Q'cquan Iy bai cung motcO'quan thue va Ngan hang c6 dl,l'dinh thanh toan thue thu nh~p hi$n hanh tren cO'sa thuan.

• •

15, Ke toan cac khoan von vay

Nguyen tac ghi nh~n chi phi di vay: dU'Q'cghi nMn vao chi phi kinh doanh trong ky pMt sinh,hang thang thl,l'c hi~n dl,l'chi.

-19-

'10

oOCB Mi.m 1mVB th!nh VL","!}

~ HOng "'-'11000g

MiD s6: - BOSaITCTD- HN(Ban harm theo Thong ills6 49/20 14/TT-NHNN

ngay 31/12/2014 cua NHNNVi~t Nam)

THUYET MINH sAo cAo TAl CHiNH HOP NHATQuy IIInarn 2018

16. V6n chu sa hCPu

Thay doi von co phan cua Ngan hang trong giai doan tli ngay 01 thanq 07 narn 2018 denngay 30 thanq 09 narn 2018 nhu' sau:

Vbn dieu I~ Th~ng du vbn e6 C6 phieu quy T6ng vOne6 ph§nph§n da g6p

SOdu tal ngay 01 5,000,000,000,000 98,800,000,000 (90,250,000,000) 5,008,550,000,000thanq 07 nam 2018

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

SOdU'tal ngay 30 6,599,210,630,000 98,800,000,000 (90,250,000,000) 6,607,760,630,000thtmg 09 narn 2018..

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

1. ChCPngkhoan kinh doanh

CUD;ky

1.1.ChCrngkhoan nQ'

- Chung khoan chlnh phu

1.2.ChCrngkhoan von1.3. 011phong giam gia CK kinh doanh

100,690,000,000

100,690,000,000

TongThuyet minh ve tlnh trang niem yet cua cacchCrngkhoan kinh doanh

Chung khoan no:

- Da niern yet

- Chua niern yet

100,690,000,000

CUD;ky

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

Tong 100,690,000,000

2. Cho vay khach hang

Chovay cacTCKT,ca nhan trong rurocChovay chlet khau TPva cac giay ta c6 giaCackhoan tra thay khach hangChovay b~ngvon tai trO',uy th.k dau tU'Chovay doi v6'i to chvc, ca nhan nU'6'cngoaiNO'cho vay dU'O'ckhoanh va nO'cha xv 1'1

Tong

CUD;IcY53,447,875,382,370

27,350,949,9972,080,000,000

226,098,794,0891,200,284,88011,304,558,700

53,715,909,970,036

-20-

fJou ky

3,288,593,200,000

3,288,593,200,000·G

3,288,593,200,000

fJou ky

3,288,593,200,000

3,288,593,200,000

3,288,593,200,000

fJou IcY47,893,069,902,809

71,467,914,375

208,286,573,976

6,979,142,665

3,173,150,00048,182,976,683,825

oOCB I NlJm tm va th(nh vIKIng

~ Hang """"'V Il6ng I

THUY~T MINH BAa cAo TAl CHiNH HO'P NHATQuy IIInarn 2018

Phan tieh chat Iuvng nC)'eho vay

.- .

NQ'du tleu chuan

NQ'can chu y

NQ'dU'6'itieu chuan

NQ' nghi ngo

NQ'co kha nang mat von

Tong

Phan tieh dU' nC)'theo thOrigian...NQ' ngan han

NQ' trung hanNQ' dai han

Tong

Miu sa: - B05a/TCTD- HN(Ban hanh theo Thong tu s6 49120141TT-NHNN


CUD; ky Dou ky51,058,330,343,256 46,732,067,287,400

1,229,274,617,370 586,335,354,898

463,540,777,026 162,410,019,608

417,823,718,127 130,311,394,024

546,940,514,257 571,852,627,895

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

CUD; ky16,752,890,604,806

17,187,854,634,870

19,775,164,730,360

Dou ky15,392,983,584,209

15,009,729,045,392

17,780,264,054,224

48,182,976,683,82553,715,909,970,036

3. £)Oi vOoiSIf thay dOi (tang/giam) cua dlf phong rui ro tin dlJng dOi vOoiduonQ'cho yaykhach hang

Kynay

Soduodau ky01/ phong rui ro trich I~p/(hoan nhap] trong ky01/phong da sli dung de xli Iyrui ro trong kySo duocudi ky

Ky truoOocSo duodau ky01/ phong rui ro trich I~p/(hoan nhap] trong ky01/ phong da sli dung de xli Iy rui ro trong kyTang do nghiep vu nhan lai no da ban v6'iVAMCs6 duocuoi ky

D(fphong chung D(f phong C(I tM

389,138,915,5443,422,128,237

146,679,045,666105,478,882,608

(86,437,975,864)

165,719,952,410392,561,043,781

351,515,252,60737,206,638,155

81,817,796,8779,088,085,217

(1,938,196,331)388,000,000

89,355,685,763388,721,890,762

-21-

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

oOCB M~m bllva thillh Vtfr;m(J-HOng~-THUY~TMINHBAo cAo TAl CHINHHQ'PNHATQuy IIInarn 2018

4. Chwng khoan diu tll'

.- .

4.1. Ch.rng khoan dau tlt s~n sang de ban

a. Ch.rng khoan NQ'- Do Chfnh phu phat hanh- Do cac TCTD khac trong nLl'OCphat hanh- Do cacTCKT trong nucc phat hanh

b. Ch.rng khoan Von- Do cac TCTD khac trong niroc phat hanh- Do cac TCKT trong nLl'OCphat hanhc. Oil phong rui ro chtrng khoan SSOB

Tong4.2. Chirng khoan dau nr gifr den ngay dao han(khong bao gam Trai phieu d~c bi~t do VAMC phathanh]

*.

Tong4.3. Tral phieu d~c bi~t do VAMC phat hanh- Menh gia tral phieu d~c biet- Dl,I'phong trai phieu d~c biet

Tong

Tong chirng khoan dau tlt

M~u s6: - BOSa/TCTD- HN(Ban hanh theo Thong tu s6 49/20 14/TT-NHNN


Cuoi ky Eiau ky

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

242,292,437,916 727,599,850,656(154,326,014,301) (316,850,153,711)87,966,423,615 410,749,696,945

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

~"~:,

Cuoi ky Eiau ky :'!

36.430.000.000 36.430.000.000 j,l

(21.693.711.487) (21.693.711.487) .'. ,.14.736.288.513 14.736.288.513 :':.:

5. Gop vbn, diu tll' dai han

Phan tich gia trj diu tu theo loal hinh diu tll'

Cac khoan di3u tlf dai hCiInkhac

Dl,I'phong giam gia di3u tlf dai hGlnTong

-22-

·.THUY~T MINH sAo cAo TAl CHiNH HOOPNHATQuy III nam 2018

Danh sach cac khoan gop von dau ttl' dai han:

3010912018

..

Milu sa: - BOSarrCTD- HN(Ban hanh thee Thong ill56 49/20 14rrT-NHNN

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

3111212017% %

sa hCru Gia tf; sahil'ucua Ngan M~nh gia ghiso cue Ngan

hang VND VND hang

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 4,3510,00 3.000.000.000 3.000.000.000 10,008,40 1.500.000.000 1.500.000.000 8,404,00 2.000,000.000 2.000.000.000 4,00

25.179.000.000 36.430.000.000

£>auttl' vao cac to choc kinh teCong ty CP Bao hiem Vien DongCong ty CP Ouan Iy Dau tU'Thanh Vi(:ltCong ty CP Dau tU'Anh Sang ChungCong ty CP Khach san Sal Gon TouraneConq ty CP B~t dQngsan Blm Thanh - D(rc KhalCong ty CP DTPT Ha tang Quang Nam

M~nh giaVND

1.189.000.0008.800.000.0008.690.000.0003.000.000.0001.500.000.0002.000.000.000

Gia tf;ghisoVND

11.890.000.0009.350.000.0008.690.000.0003.000.000.0001.500.000.0002.000.000.000

25.179.000.000 36.430.000.000

ii~·; .. c» :r..•. ;\\= ~ .7. ~HC":) .~ i

23

oOCB Nuj,m (In VDthin/, v'-!fi'ng_Hingl'l'llon;_

THUY~T MINH BAacAo TAl CHiNH HOP NHATQuy III narn 2018 .

6. Cae khoan nQ'Chinh phu va NHNN

7.1. Yay NHNN

Yay theo h6 so tfn dl,mg

T6ng

7. Ti~n gwi va vay cac TCTD khac

••7.1. Tien gLtieua cac TCTOkhac

a. Tien glii kh6ng ky han

- SangVND

- Sang ngoai t~

b. Tlen glii c6 ky han

- SangVND

- Sang ngoai t~

Tong

7.2. Yay cac TCTOkhac

- SangVND

- Sang ngoai teTong

Tong tien gLtiva vay cac TCTOkhac

8. Ti~n gwi ella khach hang

Thuy~t minh theo loal ti~n gwi

Tien, vang gCPikhonq ky han

- Tien gCPikhong ky han b;1ingVND

- Tien gCPikhong ky han b;1ingvanq, nqoai t$

Tien, vanq gCPico ky h~n

- Tien gCPico ky h~n b;1ingVND

- Tien gCPico ky h~n b;1ingvang va ngo~i t$

Ti~n gLPivOn chuyen dung

Ti~n gLPiky quy

T6ng

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

ngay 31112/2014 ella NHNN Vi~t Nam)

Cu6i ky £)~u ky259,197,951,198

259,197,951,198

335,209,877 ,603

335,209,877,603

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

Cuo; IcY Oou IcY

6,397,369,516 3,178,538,241

6,396,163,822 3,177,379,317

1,205,694 1,158,924

3,688,755,000,000 10,639,703,750,000

1,974,000,000,000 8,627,060,000,000

1,714,755,000,000 2,012,643,750,000

3,695,152,369,516 10,642,882,288,241

646,347,675,000 5,659,397,875,000

624,894,845,871 1,350,064,160

1,271,242,520,871 5,660,747,939,160

4,966,394,890,387 16,303,630,227,401

Cu6i ky £)~u ky4,347,168,199,237 4,966,280,391,653

4,168,030,986,001 4,423,771,370,270

179,137,213,236 542,509,021,383

56,142,451,981,347 48,047,642,915,305

55,054,711,732,080 46,414,630,467,871

1,087,740,249,267 1,633,012,447,434

167,435,474,649 10,709,885,568

192,736,945,487 181,159,202,651

60,849,792,600,720 53,205,792,395,177

J PHi,lONGA~

-24-

oOCB Mil", 1mva tlljflh vuongNgan Hin9"'-'9_

M§u s6: - B05a/TCTD- HN(Ban hanh theo Thong tu s6 49/20 14/TT -NHNN


THUY~T MINH sAo cAo TAl CHiNH HOOPNHATQuy III narn 2018

9. Cae eong cu tai ehinh phal sinh va cac tai san tili ehinh khac

T6ng gia tri theo HD T6ng gia tri ghi 56 ke toan(theo ty gia ngay hleu (theo ty gia ngay cu6i ky)

lite HD) Tai5an Cong noT\li ngay 30 thang 09 narn 2018

- Giao dich hoan d6i 18,877,489,020,000 3,709,401,610,000 3,732,404,399,650- Giao dich ky hen 2,015,025,509,621 495,861,745,820 483,684,930,379

Tong 20,892,514,529,621 4,205,263,355,820 4,216,089,330,029

10,825,974,209T\li ngay 31 thang 12 nam 2017

- Giao dich hoan d6i 17,982,409,340,000 922,635,980,000 887,947,580,750& - Giao dich ky han 60,896,651,814 31,812,202,397 32,040,925,937~

Tong 18,043,305,991,814 954,448,182,397 919,988,506,687

34,459,675,710

10. Phat hanh giiy tOoe6 giaCUD;ky Dou ky

Kyphieu dU'6'i 12 thang

Kyphieu tLr 12 thang toi 5 narnTrai phieu tLr 12 thang t6'i 5 narn

Tong

40,000,000,000

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

11. Cae khoan n9' khac

cue: kyCac khoan phai tra nOi bO

Cae khoan phai tra ben ngoai

Quy khen thU'ang phue lQ'iT6ng

114,246,672,274

256,390,685,245

2,771,242,559

18,521,099,924

928,674,315,755

6,469,572,783373,408,600,078953,664,988,462

-25-

oOCB Ni,im tm vo thin/l vUVllgNganHIn9"_'*'9

Mh sA: - BOSaITCTD- HN(Ban hanh theo Thong tu s6 49/20 14/TT-NHNN

ngay 31/12/2014 cua NHNN Vi~t Nam)THUY~T MINH sAo cAo TAl CHiNH HOOPNHATQuy IIInarn 2018

12. Tinh hinh thlfC hi~n nghia vv vai Ngan sach Nha nl,ac

Phat sinh trong kyS6 dir aau ky S6phBi nQP S6 aa nop S6 dir cu6i ky

VND VND VND VND

ThueGTGT 3.648.914.580 6.420.307.987 7.100.855.697 2.968.366.870ThueTNDN 136.455.349.846 109.052.458.933 137.382.638.509 108.125.170.270Thuenhathau 579.268.325 551.060.379 891.449.223 238.879.481Thuenhad~t. Cac IOQi thue khac 500.000 500.000..Cac khoan phai nop khac 7.031.499.610 17.635.383.885 16.189.609.498 8.477.273.997

TOngcQng 147.715.032.361 133.659.711.184 161.565.052.927 119.809.690.618

-26-

.. ..

THUY~T MINHBAa cAo TAl CHiNH HOP NHATOuy III nam 2018

13. Von va quy cua To ehLPctin dl,lng

13.1. Bao cao tinh hinh thay doi von chu sa hli'u

M§u sa: - B05arrCTD- HN(Ban hanh thea Thong tu s6 49/20 14rrT-NHNN


Van gop/Van Th~ng dlnan Chenh I~ch tY Quy d" phong Quy d" trii bo Quykhac LQ'i nhu~n sau thu~Sa dIPd~u ky di~u I~ co ph~n

Co phi~u quy gia h6i doai titi chinh sung van di~u thu9c van chua phan phai/ La Tong c9n9I~ chu s60h[Fu luy k~

So dIPd~u ky 5,000,000,000,000 98,800,000,000 (90,250,000,000) (19,543,219,531 ) 333,582,301,683 90,180,029,235 374,056,888 1,740,745,517,226 7,153,888,685,501

Tang trong kY 1,599,210,630,000 - - 22,560,106,344 - - - 435,571,041,517 2,057,341,777,861- Tangvbn trong ky 1,599,210,630,000 - - 22,560,106,344 - 1,621,770,736,344- LQ'inhuantang trong ky - 435,571,041,517 435,571,041,517- Trich b5 sung cacquycho ky tnroc -Giam trong ky - - - 55,970,250,738 - - - 695,457,780,000 751,428,030,738- SLrdl,lngtrong ky - 55,970,250,738 - - - - 55,970,250,738- Chiac5 tuc ky nay 695,457,780,000 -- Cac khoangiam khac -So dIPcuoi ky 6,599,210,630,000 98,800,000,000 (90,250,000,000) (52,953,363,925) 333,582,301,683 90,180,029,235 374,056,888 1,480,858,778,743 8,459,802,432,624

27

j .:.:: P, 'J 'i,·,,·i

OCB N!~m tin vii Ihilltr VIlQ'IlfJM§u Sa: - BOSa/TCTD- HN

(Ban hanh theo Thong tu sa 49/20 141TT-NHNNngay 31112/2014 cua NHNN Vi~t Nam)THUY~TMINHBAa cAo TAl CHiNHHOPNHAT

QuyIII narn 2018

VI. THONG TIN so SUNG CHO cAc KHOAN MVC TRiNH sAy TRONG sAo cAo K~TQuA HO~ T DQNG KINH DOANH

14. Thu nh,p lai va cac khoan thu nh,p twO'ng tlf

Ky nay Ky truceThu nhap lai tiEmgLl'i 59,726,029,906 35,064,869,641

Thu nhap lai cho vay khach Mng 1,534,980,765,169 1,127,895,808,134

Thu lai tl1 kinh doanh, d~u tU' chCfng 271,178,643,711 292,070,691,362khoan

• Thu hi nghiep Vl,I bao lanh 33,080,332,310 17,423,482,171Thu khac tl1 heat dong tin dl,lng 19,562,196,214 3,627,472

TOng 1,918,527,967,310 1,472,458,478,780

15. Chi phi lai va cac khoan chi phi twO'ng tlf

Ky nayTra lai tien gLl'i

Tra lai tien vay

Tra lai phat hanh giay to co giaChi phi heat dong tin dl,lng khac

TOng

913,248,155,213

17,056,296,400

132,969,857,71521,335,501,694

1,084,609,811,022

Ky truce746,256,786,382

20,238,099,253

46,120,290,65611,931,908,986

:j '\

)HA'~824,547,085,277

Ky truce

16. Lai/lo thuan t(r hoat dQng kinh doanh (mua ban) ch(l'ng khoan kinh doanh

Ky nay

Thu nhap hi mua ban chunq khoan kinh doanh

U3il(La) thuan tl) heat dong mua ban chunqkhoan kinh doanh

2,377,100,000

2,377,100,000

3,537,499,998

3,537,499,998

Ky nay

17. Lai/lo thuin t(r hoat dQng kinh doanh (mua ban) ch(l'ng khoan diu tw

Ky truoocThu nh~p tCrmua ban CK dflu tU'Chi phi ve mua ban CK dflu tU'Hoan nh~pl (Trich I~p) dl,l' ph6ng rui rochCrng khoan dau tU'Lail (La) thufln tCrhOc;ltdong kinh doanhchCrng khofm dau tU'

206,366,225,55440,515,375,025

1,338,792,688

167,189,643,217

-28-

97,141,813,24457,180,747,534

(5,638,874,037)

34,322,191,673

oOCB M{,mfin vcl/llil1hvwngNg>nHqI'tUong ~

THUY~T MINH BAa cAo TAl CHiNH HOP NHATQuy III narn 2018 .

18. Thu nhap tl) g6p von mua eo phAn

Co tlfe nh~ndlfQ'etrong ky:

- Tlr gop von, dau nr dai hanTong

19. Chiphiho,tdQng

1. Chi nop thull va cac khoan phi, Ie phi2. Chi phi cho nhanvienTrong d6: - Chi IU'O'ngva phucap

- Cac khoan chi d6ng g6p theo IU'O'ng- Chi tro cap

3. Chi v~ tai san- Trong d6 khflu hao tai san co dinh

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

- Cong tac phi- Chi v~ cac HE)dean th~ cua TCTD

5. Chi nop phi bao hi~m, bao toan ti~n glfi cuakhachhang6. Chi phi dl,l'ph6ng rlli ro

T6ng

VII. cAc THONGTIN KHAc

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


Kynay Ky trutrc

39,000,000

39,000,000

Ky nay Ky truoc943,393,817 1,212,817,970

167,527,118,369 106,290,670,586

130,700,419,444 74,938,203,579

25,881,650,640 14,180,038,170

434,910,931 234,789,48677,090,268,902 63,354,480,748 (!i15,490,469,925 12,234,726,777

/,~223,224,527,979 168,967,402,449 fi-~:,Tffi

10,509,549,281 6,232,485,211~398,143,613 566,754,528 ~

13,020,526,580 10,860,892,998

;299,730,000481,805,835,647 350,985,994,751

20. Giao dlch vai cac ben lien quanGiao dich vai cac ben lien quan 113 cac giao djch dU'Q'cthuc hien vai cac ben c6 lien quanvai Ngan hang. Cac ben dU'Q'ccoi 113 lien quan neu mot ben c6 kha nang kiem soat ho~c c6anh hU'ang dang ke doi vai ben kia trong vi$c ra quyet djnh cac chinh sach tai chinh va hO<;ltdong. Mot ben dU'Q'ccoi 113 ben c6 lien quan vai Ngan hang neu:(a) Trl,l'c tiep ho~c gian tiep qua mot hay nhieu ben trung gian, ben nay:

~ Kiem soat ho~c bj kiem soat ho~c chju 51! kiem soat chung bai Ngan hang (bao gomcac cong ty mlil, cong ty con);

~ C6 von g6p vao Ngan hang va do d6 c6 anh hU'ang dang ke tai Ngan hang;

~ C6 quyen dong kiem soat Ngan hang;(b) Ben lien quan 113 cong ty lien doanh, lien ket rna Ngan hang la mot ben lien doanh, lien

ket;(c) Ben lien quan c6 thanh vien la nhan Sl,l'chinh trong Ban Quan 1'1 cLia Ngan hang ho~c

cong ty mlil;

-29-

oOCB I NJ~mIIf! va th/nh vYtlt'gNgIn HIn9 PIUong tl6n9 I

THUY~T MINH sAo cAo TAl CHINH HOP NHATQuy III narn 2018

(d) Ben lien quan la thanh vien mat thi~t trong gia dlnh cua bat ky ca nhan nao da neu trongdi~m (a) hoac (c);

(e) Ben lien quan 113mot doanh nghi$p true ti~p hoac ~ian ti~p chiu 51,1' ki~m soat, d6ng ki~mscat hoac chiu anh hU'ang dang k~, hoac c6 quyen bi~u quy~t bai bat ky ca nhan naodU'Q'Cd~ cap d~n trong di~m (c) hoac (d).

M§u sa: - B05a/TCTD- HN(Ban hanh thea Thong nr s5 49/20 141TT-NHNN

ngay 31112/2014 ella NHNN Vi~t Narn)

Chi ti~t cac giao dich Ian voi cac ben lien quan trong quy III narn 2018 nhu sau:

• 4

TiengliiBenlien quan

Glii vila Rut ra

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

Chi ti~t cac khoan phat thu va phai tra cac ben lien quan tal ngay 30 thanq 09 narn 2018 nhu sau:

Ben lien quan Tien glii Lai phai tra

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

21. Cac slf ki~n sau ngay I,p bang CDKT

KhOngc6 81,1' ki$n quan trQng nao xay ra k~ tCrngay l;;tpbang can d6i k~ toan yeu c~u phai 'I~

c6 cac di~u chTnhhoc;icthuyllt minh trong cac bao cao tai chinh. 'UC

22. M(J>cdQ t,p trung theo khu vlfc dja Iy cua cac tai san, cang nQ'va cac khoan mvcngo~ibang """"

A Tang ti~n gUi Ole earn k~t tin CCTC Kinh doanh va iltlU tU'Tong dlf nQ'eho yaydyng phili sinh chtmg khoiln

Trongnu6c 55,417,164,572,696 71,659,149,924,836 1,090,312,640,993 . 19,410,277,860,566Nu6cngoai 1,200,284,880 2,580,234,476,978

-30-

oOCB fJJiJmlifi vtlihillil VU'r!f;g

NglnH..... l'hIJOngfJ6n!l M~u s6: - B05aITCTD- HN(Ban hanh theo Thong ills6 49/20 141TT-NHNN

ngay 31112/2014 cua NHNNVi~t Nam)THUY~T MINH BAo cAo TAl CHiNH HOOPNHATQuy III narn 2018

VIII. QUAN LY ROI RO TAl CHiNH

23. Chinhsachquoin19 rui ro lien quand.}ncac congCI;I tai chinh

Vi$c SLrdl,lng cac cong CI,Ital chinh, bao g6m nhan ti{ln gLri cua khach hang va dau tu vaocac tal san tal chinh c6 chat 1U'Q'ngcao da tra thanh hoat dong mang tinh then chOt giupNgan hang d~t dU'O'cmuc chenh I$ch lai suat can thiet. Xet tCrkhia canh quan Iy rui ro, di€!unay doi hoi Nqan hang k~t hop mot each can dOigiua cac cam k~t nqoai bang (nhu' bao lanhva thu tin dunq) voi cac khoan cho vay (b~ng d6ng noi t~ cOng nhu nqoai t$) dOivoi cac canhan va to chuc thuoc cac rmrc do tin c~y khac nhau. Ben c~nh d6, Ngan hang cOngdau tU'mot phan vOn lU'u dong vao cac chung khoan dau tU' hay cho cac ngan hang khac vay.Nhung rui ro lien quan d~n trao dOingo~i t~ va thay dOi lai su~t dU'O'cquan Iy thong qua apdl,lng h~n muc tr~ng thai nh~m h~n ch~ Sl,l't~p trung qua muc d6ng thai tham gia vao cacho~t dong c6 tac dl,lng can b~ng Ian nhau dll giam thillu rui rooThong qua vi$c n~m giu nhi{lutai san 113cac cong CI,Itai chinh c6 ch~t IU'O'ngcao, cO'c~u bang can dOi k~ toan cua Nganhang c6 du kha nang phong ngCrarui ro trQng y~u trong qua trlnh ho~t dong kinh doanh vadam bao kha nang thanh khoan. Them vao d6, Ngan hang cOng tham gia vao nhi{lu giaodich phong ngCrarui ro lien quan d~n cac cong CI,Itai chinh nhU'cac cam k~t hoan dOingo~it$ cho ml,lCdich quan Iy rui ro lai su~t.

Trong qua trlnh quan Iy rui ro tin dl,lng, Ngan hang da thi~t I~p quy trlnh tin dl,lng trong d6ghi chi ti~t cac chinh sach va thu tl,lCcho vay cOng nhU'cac hU'ong dan thl,l'Chi$n dll chu~nh6a cac ho~t dong tin dl,lng cua Ngan hang. Rui ro thanh khoan dU'Q'ch~n ch~ thong quavi~c n~m giu mot sO IU'O'ngcan dOiti€!nm~t va cac khoan tU'O'ngdU'O'ngti€!ndU'oi d~ng taikhoan Nostro, cac khoan ti{ln gLric6 ky h~n t~i Ngan hang Nha nU'oc va cac to chuc tin dl,lngkhac va cac gi~y to' c6 gia. Cac tY 1$an toan c6 tinh d~n y~u to rui ro cOngdU'O'cSLrdl,lngdllquan Iy rui ro thanh khoan. Ngan hang thU'ang ti~n hanh danh gia chenh I$ch lai su~t, sosanh voi cac thi trU'ang trong nU'oc va quOc t~ dll c6 nhung di{lu chTnhkip thai. Them vaod6, vi$c ap dl,lng cac quy trlnh quan Iy rui ro noi bo cOng tra nen hi$u qua hO'n.Vi$c d6 chophep Ngan hang giam sat hi$u qua hO'ncac bi~n dOiv€!vOnva giam cac sai s6t c6 thll xayra cOng nhU'nhung thu tl,lCphuc t~p khOngc~n thi~t.

..;:

IIi,

!il!(

·G D

tfO.=

24. Rui ro tin dl.lng

Rui ro tin dl,lng 113kha nang xay ra tOnth~t trong ho~t dong ngan hang cua to chuc tin dl,lngdo khach hang khOngthl,l'c hi~n ho~c khong c6 kha nang thl,l'c hi$n nghia VI,Icua mlnh theocam kM

Ngan hang killm soat va quan Iy rui ro tin dl,lng b~ng cach thi~t I~p h~n muc tin dl,lng tU'O'ngung voi muc dOrui ro rna Ngan hang c6 thll ch~p nh~n dU'O'cdOivoi moi khach hang va dOivoi moi linh VI,I'Cdia Iy, nganh ngh{l.

Ngan hang da thi~t I~p quy trlnh soat xet ch~t IU'O'ngtin dl,lng cho phep dl,l' bao som nhungthay dOiv€!tlnh hlnh tai chinh, kha nang tra nO'cua cac ben dOitac dl,l'atremcac y~u t6 dinhtinh, dinh IU'O'ng.H~n muc tin dl,lng dOivoi mOikhach hang dU'O'cthi~t I~p thong qua vi$c SLrdl,lng h~ thOng x~p h~ng tin dl,lng, trong d6 moi khach hang dU'Q'cx~p lo~i a mot muc dOrui

-31-

..

oOCB Nt~mtl/) valhinh Vll'r,mgNgIn HIni; I'IUIOIg~

THUY~TMINHBAo cAo TAl CHiNHHOPNHATQuy III narn 2018

M§u sB: - B05aITCTD- HN(Ban hanh theo Thong ills6 49/2014!TT-NHNN


rooMuc do rui ro nay c6 th~ dU'Q'csua dOi,cap nhat thU'ang xuyen.

25. Rui ro th] trU'ang

25.1 RiJi ro lai suat

Rui ro lai suat la nhCrngrui ro phat sinh tlr Sl,l'bi~n dong v~ lai suat lam thay doi ngu6n thunhap lai va/hoac gia tri kinh t~ cua Ngan hang.

f)O nh9Y a6i voi fai su~t

Vi~c phan tich dOnhay rui ro lai suat dU'Q'cNgan hang thuc hien dinh ky hang thanq va baocao len Uy ban quan Iy tai san NQ'va C6 k~ tlr cuoi thang 11/2014 .

Do nhay rui ro lai suat vai thu nhap rong tlr lai phan anh nhCrnganh hU'ang cua bi~n donglai suat doi vai thu nh~p lai rong trong 1 nam ti~p theo, tren cO'sa dong ti~n tai dinh lai suatcua tai san c6 va tai san nQ'nhc;tylai, vai gia dinh lai suat thay doi 1% doi vai tat ca cac taisan va a tat ca cac ky hc;tn.

ThOng tin v~ phan tlch dO nhc;tylai suat se dU'Q'ctrlnh bay khi c6 cac hU'ang dan Cl,lth~ v~cach thuc thl,l'c hi~n.

Ngoai ra, Ngan hang cOngtham gia vao nhi~u giao dich phong nglra rui ro lien quan d~n caccOngCl,lphai sinh nhU'hoan doi lai suat cho ml,lCdich quan Iy rui ro lai suat.

Phan tfch tai san va nQ'phai tra theo ky h9n cJinhf9i fai su~t thl,fCt~

Ky hc;tndinh Ic;tilai suat thl,l'c t~ la ky h<;lncon l<;Iitlnh tlr thai diem I~p bao cao tai chinh chotai ky dinh l<;Iilai suat gan nhat ho~c thai hc;tndao hc;tncua cac khoan ml,lCtai san va nQ'phaitra nhc;tycam lai suat, tllY theo y~u to nao d~n sam hO'n.

Cac gia dinh va di~u ki~n sau dU'Q'cap dl,lng trong phan tlch ky hc;tndinh Ic;tilai suat thl,l'c t~cua cac tai san va cOng nQ'cua Ngan hang:

... Ti~n m~t, vang bc;tcda quy; g6p von dau tU'dai hc;tnva cac tai san c6 khac (bao g6m taisan co dinh, bat dong san dau tU'va tai san c6 kMc) dU'Q'cx~p loc;tikhoan ml,lCkhOngchiu lai;

... Ti~n gui tc;tiNgan hang Nha nU'ac Vi~t Nam dU'Q'cx~p 10<;liti~n gui thanh toan do d6 kyhc;tndinh l<;Iilai suat thl,l'c t~ dU'Q'cx~p loc;tid~n mot tMng;

... Ky hc;tndinh Ic;tilai suat thl,l'c t~ cua chung khoan dau tU' va chung khoan kinh doanhdU'Q'cxac dinh nhU'sau:

Cac khoan ml,lCc6 lai suat co dinh trong suot thai gian n~m giCr:Ky hc;tndinh l<;Iilai suatdl,l'atren thai gian dao hc;tnthl,l'Ct~ tinh tlr ngay k~t thuc ky k~ toan;

Cac khoan ml,lCc6 lai suat tha noi: Ky hc;tndinh l<;Iilai suat thl,l'c t~ dl,l'atren ky dinh Ic;tilaisuat gan nhat tinh tlr ngay k~t thuc ky k~ toan;

... Ky hc;tndinh Ic;tilai suat thl,l'c t~ cua cac khoan ti~n gui va cho vay cac TCTO; cac khoancho vay khach hang; cac khoan nQ'Chinh phu va Ngan hang Nha nU'ac Vi~t Nam; cackhoan ti~n gui va vay cac To ch(fc tin dl,lngva khoan ml,lCti~n gui cua khach hang dU'Q'c

-32-

oOCB Mdm tin vii Ih,nt, vl1<)ngNp> Hin9 PIIIoIng I>6ng

THUY~TMINHsAo cAo TAl CHINHHOPNHATQuy III narn 2018

M~us6: - B05a/TCTD- HN(Ban hanh theo Thong nr s6 49/20 141TT-NHNN

ngay 31/12/2014 cua NHNN Viet Nam)

xac dinh nhu sau:

Cac khoan rnuc co lal suat co dinh trong suot thai gian cua hop d6ng: Ky han dinh lal laisuat thuc t~ dua tren thai gian dao han thuc t~ tfnh tu ngay k~t thuc ky k~ toan:

Cac khoan rnuc c6 lai suat tha noi: Ky han dinh IQilai suat thvc t~ dva tren ky dinh IQiI{lisuat gan nhat tfnh tu ngay k~t thuc ky k~ toan:

... Ky han dinh gia IQicua khoan rnuc phat hanh giay ta c6 gia dua tren thai gian dao hanthl,l'Ct~ cLlatung IOQigiay ta c6 gia;

Cac khoan ml.lc c6 I{li suat co dinh: Ky hQndinh IQiI{li suat thl,l'ct~ dl,l'atren thai gian daohGinthl,l'Ct~ tfnh tu ngay k~t thuc ky k~ toan;

Cac khoan ml,lCc6 lai suat tha noi: Ky hQndinh IQiI{li suat thl,l'c t~ dl,l'atren ky dinh IQiI{lisuat gan nhat tfnh tu ngay k~t thuc ky k~ toan;

... Ky hQndinh gia IQicua khofm ml.lCngu6n von tai trQ'uy thac dau tU',cho vay rna to ch(l'ctfn dl,lng chiu rui ro dU'Q'cxac dinh nhU'sau:

Cac khoan ml,lCngu6n von Ngan hang nh~n dt\ tai trQ',uy thac dau tU',cho vay chi hU'Oongphi dU'Q'cx~p vao khoan ml.lCkhOngnhQycam I{li suat;

Cac khoan ml.lCngu6n von Ngan hang nh~n theo cO'sOoI{li suat tha noi va tl,l'quy~t dinhlai suat dau ra, ky dinh IQiI{li sufit thl,l'c t~ dl,l'a tren ky dinh IQiI{li suat gan nhat tfnh tungay k~t thuc ky k~ toan;

... Ky hQndinh IQilai sufit cua khoan ml.lccac khoan nQ'khac dU'Q'cx~p IOQivao khoan ml.lckhOngchiu lai.

-33-

." ..THUY~T MINH BAa cAo TAl CHiNH HOP NHATQuy III narn 2018

Rui ro lai suat (ti~p theo)

Mh sa: - B05a/TCTD- HN(Ban hanh thee Thong ills6 49/20 14/TT· NHNN

ngay 31112/2014 ella NHNN Vi~t Nam)

25.1.

ouo chinh fai SW3t trong bien d¢ thiYigian

Den TiI'1 den TiI'3den TiI'6den TiI'1 den TrenQu{Jh;;m Khong cniu fai 1 thang 3 thang 6 thang 12 thang 5nam 5nam Tongc¢ng

VND VND VND VND VND VND VND VND VND

TilisanTilln mat, vang bac, da qui 751.955.267.415 751.955.267.415Tilln gui tai NHNN 1.786.711.105.340 1.786.711.105.340Tilln, vang glfi va cho yaycac TCTD khac (*) 5.354.738.123.850 3.432.411.000.000 233.293.887.540 9.020.443.011.390Chung khoan kinh doanh (*) 100.690.000.000 100.690.000.000Cac eong cu tai ehinh phaisinh va cac tai san tai ehinhkhaeCho 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 dAu til (*) 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 vbn, dAu tll dai han (*) 36.430.000.000 36.430.000.000Tal san c6 djnh va bat dongsan dAu tll 537.427.068.741 537.427.068.741rai san Co khac (*) 4.800.000.000 2.032.006.589.716 2.036.806.589.716

T6ngtai san 2.662.379.626.780 4.105.541.996.596 17.307.061.144.169 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 87.259.530.873.204

N9' phai tracac khoan nQ'Chinh phu vaNHNN 730.330.271 1.964.321.400 24.445.545.423 232.057.754.104 259.197.951.198Tilln glfi va vay tlPNHNN 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 4.966.394.890.387Tien glfi cua khach hang 23.738.638.130.712 12.269.495.133.485 13.006.215.723.856 9.764.422.193.357 2.070.252.269.810 769.149.500 60.849.792.600.720Cac eong cu tai ehinh phaisinh va cae khoan nQ'taiehinh khae 10.825.974.209 10.825.974.209vbn tai trQ',uy tMe dAu til,eho vay rna TCTD ehju rui ro 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 tcyco 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 nQ'khae . 2.218.306.478.784 2.218.306.478.784

T6ng n9' phai tra - 2.229.132.452.993 27.441.504.853.421 15.245.599.915.040 13.290.875.730.555 10.545.884.651.435 9.186.421.871.530 59.537.851.902 77.998.957.326.876

Mlic chenh I~ch nh~y camvc7i Iili suat nqi bang 2.662.379.626.780 1.876.409.543.603 (10.134.443.709.252) 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 9.260.573.546.328

Cac cam kAt ngo~i bang cotac dqng tc7imlic dq nh~ycam vc7i Iili suat cua cac TSva cong n9' (rang)

Mlic chenh nh~y cam vc7i 2.662.379.626.780 1.876.409.543.603 (10.134.443.709.252) 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 9.260.573.546.328Iili suat

(*) : Khong bao gbm dl,l'phong

·34-

ji __ , _-'.

GoeB I Nt{JmtinvlilhinhVlt\'ITIg_ Hin9 """"" fl6ng I

THUY~T MINH sAo cAo TAl CHrNH HQ'P NHATQuy III narn 2018

MAu sa: - BOSa/TCTD- HN(Ban hanh theo Thong nr s&49/20 141TT-NHNN


25.2. Rui ro tien t~

Rui ro tien t$ la rui ro rna gia tri cua cac cong cu tal chinh b] thay aOi xucfttphat tu nhCrng thayaOi ve ty gia.

Ngan hang duoc thanh I$p va hoat aong tal Vi~HNam voi aOng tien bao cao la VND, aOngtien giao dich chinh cua Ngan hang cLmg la VND. Cac khoan cho vay va (mg truce khachhang cua Ngan hang chu yeu bang VND, mot phan bang aola My. Tuy nhien, mot s6 tat sankhac cua Ngan hang Ic;tibang cac aOng tien khac nqoai VND va do la My. Ngan hang aa duara mot h$ th6ng han muc ae quan Iy trc;tngthai cua cac aOng tien. Trl;lng thai aOng tien dU'Q'cquan Iy tren cO'sa hang ngay va chien IU'Q'Cphong ngua rui ro dU'Q'cNgan hang SLPdl,mg dedam bao rang trl;lng thai cua cac aOng tien dU'Q'Cduy tri trong hl;ln mlfc da thiet I$p.

•

HMI.tCO'

:~00

..

-35-

. " , .. q • .'. .

THUY~T MINH sAo cAo TAl CHiNH HQ'P NHATQUY IIInarn 2018

Miu s6: - BOSarrCTD- UN(Ban hanh thea Thong tu s6 49/20 14rrT-NHNN


Phan loai tai san va conq no theo loal film t$ da dU'Q'cquy d6i sang VND tal nqay 30 thang 09 narn 2018 nhu sau:

Gia tri vang tifln t~ Cac ngogi t~ khacEUR dU'Q'cquy d6i USD dU'Q'cquy d6i duoc quy d6i duoc quy d6i T6ng c(Jng

VND VND VND VND VND

TilisanTi~n mat, vimg bac, da quy 35.525.743.467 120.511.045.010 1.945.847.250 1.530.695.381 159.513.331.108Ti~n gLYital NHNN 101.182.206.967 101.182.206.967Ti~n, vang gLYiva cho vay cac TCTD khac(*) 8.020.556.524 3.032.358.624.933 12.466.425.728 3.052.845.607.185Cac cong Cl,I tai chfnh phai sinh va cac talsan tal chfnh khacCho vay khach hang (*) 4.389.124.740.428 4.389.124.740.428Tai san co khac 16.048.565.707 176.213.135.932 32.489.360.177 224.751.061.816T6ng tai san 59.594.865.698 7.819.389.753.270 1.945.847.250 46.486.481.286 7.927.416.947.504

NQ'phal traTi~n gLYiva vay tCrNHNN va cac TCTD 7.153.343.811 2.300.011.143.667 32.486.564.087 2.339.651.051.565khacTi~n gLYicua khach hang 6.890.519.856 1.279.392.368.948 553.882.258 1.286.836.771.062Cac cong cu tai chfnh pMi sinh va cackhoan nO'tai chinh khac 40.662.750.000 3.195.879.903.830 3.236.542.653.830Von tai trQ',uy thac dau tU', cho vay maTCTD chiu rui ro 2.216.350.000.000 2.216.350.000.000Phat hanh gitty tb' c6 giaCac tai san nQ'khac 4.724.385.886 63.923.803.391 4.821.478 1.934.915.551 70.587.926.306T6ng nQ'phai tra 59.430.999.553 9.055.557.219.836 4.821.478 34.975.361.896 9.149.968.402.763Tr~ng thai tiE!n t~ n{li bang 163.866.145 (1.236.167.466.566) 1.941.025.772 11.511.119.390 (1.222.551.455.259)Tr~ng thai tien t~ ngo~i bang 1.593.299.298.094 (6.825.475.000) 1.586.473.823.094Tr~ng thai tien t~ n{li bang, ngo~i bang 163.866.145 357.131.831.528 1.941.025.772 4.685.644.390 363.922.367.835

-36-

. .. . .. .. .THUY~T MINH sAo cAo TAl CHiNH HOP NHATQuy III narn 2018

Mliu sa: - B05arrCTD- HN(Ban hanh thea Thong tu s6 49/20 14ffT-NHNN


25.3. Rui ro thanh kho;m

Tai sanTi~n mat, vanq bac, da quiTi~n gui tai NHNNTi~n. vang gui va eho vaycac TCTD khae (*)Chung khoan kinh doanh (*)cac eong eI,Jtai ehinh phalsinh va cac tal san tai ehinhkhaeCho vay khach hang (*)Chung khoen d§u tll (*)G6p veSn.d§u tll dai han (*)Tal san eeSdinh va bAt dQngsan d§u tllTai san C6 khac (*)

rangtili san

NQ'phal traCac khoan nQ'Chinh phu vaNHNNTi~n gui va vay tll' NHNNva cac TCTD khacTi~n gui cua khach hangCac eong eI,Jtal ehinh phalsinh va cae khoan nQ'taiehinh khaeVeSntar trQ'. uy thae d§u tll.eho vay ma TCTD ehju rui roPhat hanh giay ta e6 giaCae khoan nQ'khae

Tang nQ' phai tra

MiPc chenh thanh khoanrong

Ghi chu: t6ng tai sim thfl hi~n gia trj gQPva chU'aIOfilitrif phan dl)' ph6ng rui ro tin dl,mgva giam gia ch{rng khoan

Trong hen£)Em1 thang TiP1- 3 thang TiP3 - 12thang TiP1-5 nam Tren 5 nsm T6ng c¢ng

VND VND VND VND VND VND

751.955.267.415 751.955.267.4151.786.711.105.340 1.786.711.105.340

5.354.738.123.850 3.432.411.000.000 233.293.887.540 9.020.443.011.390100.690.000.000 100.690.000.000

Tren 3 thang £)en 3 thimgVND 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

36.430.000.000 36.430.000.000

537.427.068.741 537.427.068.7414.800.000.000 96.283.050.734 226.803.895.175 374.095.858.725 1.174.700.964.889 160.122.820.193 2.036.806.589.716

1.433.105.009.410 1.229.274.617.370 10.758.295.321.521 9.068.782.627.600 13.392.596.690.300 29.847.877.098.866 21.529.599.508.137 87.259.530.873.204

730.330.271 1.964.321.400 256.503.299.527 259.197.951.198

2.278.145.923.707 2.432.168.365.065 62.468.800.131 192.183.675.000 1.428.126.484 4.966.394.890.38725.019.146.480.874 11.155.352.072.305 22.637.333.594.640 2.037.191.303.401 769.149.500 60.849.792.600.720

828.299.590 10.037.205.260 (39.530.641 ) 10.825.974.209

816.593.750.000 233.375.000.000 2.971.305.000 1.325.943.726.040 57.340.575.918 2.436.224.356.95874.036.718.729 121.957.095.090 344.291.560.119 6.717.929.700.682 7.258.215.074.620

208.021.197.695 296.918.023.660 1.459.614.307.663 253.659.739.013 93.210.753 2.218.306.478.784

28.397.502.700.866 14.251.772.082.780 24.763.143.336.439 10.526.908.144.136 59.631.062.655 77.998.957 .326.876

1.433.105.009.410 1.229.274.617.370 (17.639.207.379.345) (5.182.989.455.180) (11.370.546.646.139) 19.320.968.954.730 21.469.968.445.482 9.260.573.546.328

oOCB I Niiim tm va til{nh Vii'Q'ng

NginHlog""""91l6r>9 .

THUY~TMINHsAo cAo TAl CHiNHHQ'PNHATQuy III narn 2018

Rui ro thanh khoan (tiep theo)

Rui ro thanh khoan 113rui ro do: (i) Ngan hang khOng co kha nang thuc hi$n cac nghia VI,I

tal thai di~m phat sinh nghia vu tai chinh; hoac (ii) Ngan hang co kha nang thuc hlen nghiaVI,J khi den han nhunq phai chiu ton that Ion de thuc hlen nghia VI,J do.

Quan tri rui ro thanh khoan

M§u s6: - B05a/TCTD- HN(Ban hanh thea Thong nr s6 49/20 14/TT-NHNN


..Muc lieu cua Ngan hang trong vi$c quan trl rui ro thanh khoan 113de dam bao t6i da r~ngNgan hang co du kha nang thanh khoan de thuc hi$n nghia vu khi den han, trong di~u ki$nbinh thU'ang va di~u kien cang th~ng, rna khong de phat sinh 10khong dang co hoac anhhU'cYngtoi danh tieng cua Ngan hang.

£)e giam thieu rui ro thanh khoan, Ngan hang duy tri cO'cau tai san nO'va tai san co phuhO'p,dOngthai tang cU'ang kha nang huy dong tl) nhi~u nguOnkhac nhau. Ngan hang quanIy tai san co tinh thanh khoan cao, linh ho~t, theo doi dong ti~n tU'O'nglai va tinh thanhkhoan hang ngay. Ngan hang cOngdanh gia dong ti~n dl,l' kien va kha nang san co cua taisan dam bao hi$n t~i trong trU'ang hO'pcan huy dong them nguOnv6n.

Ngoai ra, NgEInhang duy tri mot khoan ti~n gui t~i Ngan hang Nha nU'oc Vi$t Nam theoquy dinh hi$n hanh v~ dl,l' trCfbilt buoc, dOngthai luon dam bao duy tri cac ty 1$kha nangchi tra, ty 1$nguOnv6n ngiln h~n cho vay trung dai h~n va cac gioi h~n v~ tY 1$dam baoan toan ho~t dong theo quy dinh cua Ngan hang Nha nU'ocVi$t Nam.

Phan tfch tai san tai chfnh va nq tai chfnh dlla tren thai h9n c6n '9i

Thai gian dao h~n cua tai san va nO'phai tra th~ hi$n thaigian con I~i cua tai san va nO'phai tra tinh tl) ngay I~p bao cao tai chinh den khi thanh toan theo quy dinh trong hO'pdOngho~c trong di~u khoan phat hanh.

Cac gia dinh va di~u ki$n sau dU'O'cap dt,Jngtrong phan tich thai gian den h~n cua cac taisan va nO'phai tra cua Ngan hang.

• Ti~n gui NHNN dU'O'cxep lo~i ti~n gui thanh toan, trong do bao gOmti~n gui dl,l'trCfbiltbuOc. s6 dU'cua ti~n gui dl,l'trCfbilt buoc pht,Jthuoc vao thanh phan va ky h~n cua cackhoan ti~n gui khach hang t~i Ngan hang.

• Thai gian dao h~n cua chung khoan dau tU'dU'O'cxac dinh dl,l'a trem ngay thanh toancua tl)ng lo~i chung khoan.

• Thai gian den h~n cua cac khoan ti~n gui va cho vay cac to chuc tin dl,Jngva cac khoancho vay khach hang dU'O'cxac dinh dl,l'avao ngay den h~n cua hO'pdOngquy dinh. Thaigian den h~n thl,l'Cte co th~ thay doi trong trU'ang hO'phO'pdOng dU'O'cgia h~n. Ngoaira, cac khoan cho vay khach hang dU'O'cthe hi$n b~ng gia tri khong tinh den dl,l'phOngrui roo

• Thai gian den h~n clla cac khoan dau tU' gop v6n, dau tU' dai hc;lndU'O'cphan lo~i 113tn3n nam (05) nam do cac khoan dau tU'nay khong co thai gian dao h~n xac djnh.

• Thai gian den h~n cua tai san c6 dinh dU'O'cxac dinh dl,l'a vao thai gian su dt,JnghCfuich con I~i cua tai san.

-38-

;IIG

oOCB I Mem un va thinl, "'tWIgNginHing ~ Il6ng I

THUY~T MINH BAa cAo TAl CHrNH HOP NHATQuy III nam 2018

M~u s6: - B05a/TCTD- HN(Ban hanh theo Thong nr s6 49/20141TT-NHNN


It

• Cac khoan tien gui va tien vay tCYcac to chirc tln dl,mg khac va cac khoan tien gui cuakhach hang duoc xac dlnh dl,J'avao tlnh chat cua cac khoan nay hoac thai gian daohan tren hop dOng. Tai khoan Vostro va tien gui thanh toan dlJ'Q'cthuc hi~mgiao dichtheo nhu cau cua khach hang va do d6 duoc x~p loai khong ky han. Thai gian dao handOivoi cac khoan vay va tien gui c6 ky han dlJ'Q'Cxac dlnh dl,J'atren ngay d~n han theohop dOng. Trong thuc t~, cac khoan nay c6 th~ dlJ'Q'cquay v6ng, va do d6, duy trl tOngthai gian dai hO'nthai gian dao hc;lnban dau ho~c cac khoan tien gui c6 ky hc;lnc6 th~rut trLJ'cYchc;ln(khong thl,J'chi(m dung d~n ngay dao hc;lnghi tren hQ'pdOng).

Nguyen Thi Thu Hit Nguy~n Thi Thuy Minh

,r. -

..

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