BAocAo TAlCHfNHRII~NG au)' INAM2018 - Ngân Hàng Phương Đông (OCB) · 2018. 8. 3. · OCB I Ntdmlinva/tt;nh vuvng NgIn Hang..... BOng , BAocAo TAlCHfNHRII~NG au)'INAM2018 NGANHANGTMCPPHUONGDONG

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Ii!:jOC B /\j/~m tin va thml1 v1f(;mgNgin HangPIUchinh: 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-1-

Miu s6: - B02a/TCTD(Ban hanh thea Thong til sa 49/2014/TT-NHNN

ngay 31112/2014 cua NHNN Vi~t Nam)

BANG CAN £)01K~ ToANtai nqay 31 thc~ng03 narn 2018

Thuyet s6 cuo! quy s6 oau nsmminh VND VND---

NO' PHAI TRACae khoan nQ'Chinh phu va NHNN 7 313.689.548.943 335.209.877 .603Ti~n, vang gwi va vay cac TCTD khae 8 9.262.322.272.936 16.303.630.227.401

Ti~n, vang gCficua cac TCTO khac 6.699.516.247.059 10.642.882.288.241Vay cac TCTO khac 2.562.806.025.877 5.660.747.939.160

Ti~n gwi cua khach hang 9 53.111.412.698.749 53.265.795.112.206Cae eong e...tai ehinh phal sinh va caceong nQ' tai ehinh khacvbn tai trQ', uy thac dau tu, eho vay rnaTCTD ehju rui ro 2.441.701.685.632 2.645.465.792.367Phat hanh giay tOoco gia 10 4.477 .673.282.882 4.361.689.265.933Cae khoan nQ' khac 1.450.404.651.177 1.304.371.459.310

Cac khoan lal, phi phai tra 1.032.746.950.270 935.576.921.499Thu~ TNDN hoan lai phai traCac khoan phai tra va eong no khac 11 417.657.700.907 368.794.537.811OI,J'phonq eho eong nQ'ti~m fin va cam k~tngo~ibang

TONG NO' PHAI TRA 71.057.204.140.319 78.216.161.734.820

VON CHO sa HO'Uvbn va cac quy 13 6.630.924.391.098 6.136.740.818.054

V6n cua TCTD 5.008.550.000.000 5.008.550.000.000V6n e6 ph~n 5.000.000.000.000 5.000.000.000.000V6n d~u tU'XOCBTh~ng duov6n e6 ph~n 98.800.000.000 98.800.000.000C6 phi~u quy (90.250.000.000) (90.250.000.000) ~C6 phi~u U'udai ',)V6n khae

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Quycua TCTD 424.136.387.806 424.136.387.806 liulCh€mh I~ch tY gia h6i doai 7.195.230.395Chenh I~ch danh gia I~i tai san .\\\~i~LQ'i nhu~n ehU'a ph an phbi 1.191.042.772.897 704.054.430.248 ,~~

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cAc CHI TIEU NGOAI BANG CAN DOl K~ ToAN

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Cam k~t mua nqoai t~

Cam k~t ban nqoal t~

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cac cam kit khac

101.647.804.667

37.986.898.880.418

3.197.134.000.000

3.206.019.829.138

31.583.745.051.280

98.097.809.66736.650.739.459.250

451.352.600.000451.352.600.000

35.748.034.259.250

1.350.810.417.918

5.480.669.830.224

1.294.315.761.162

5.772.768.368.909

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NgU'ai I~p K~ toan tru~ang

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HQi s6>chinh: 41 & 45 Le Ouan, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn..3-

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KET QUA HO~T DQNG KINH DOANHQuy 01 narn 2018

Thuy~t 56 luy k~ tir d§u 56 luy k~ tir d§uChi tieu QU11.201B QUI 1.2017 nam d~n cu6i nam d~n cu6iminhQ1.201B Q1.2017

Thu nhap lai va cac khoan thu nhap 14 1.738.384.121.788 1.225.078.407.273 1.738.384.121.788 1.225.078.407.273tU'O'ngtV'Chi phi lai va cac chi phi tuonq tV' 15 962.898.777.140 746.815.442.679 962.898.777.140 746.815.442.679THU NH~P LAI THUAN 775.485.344.648 478.262.964.594 775.485.344.648 478.262.964.594

Thu nh~p tll hoat dong djch vu 71.222.002.360 48.663.790.389 71.222.002.360 48.663.790.389Chi phi heat dong dich Vl,J 11.040.212.210 6.741.405.246 11.040.212.210 6.741.405.246Liii thuin tiP hoat dc}ng djch vl,l 60.181.790.150 41.922.385.143 60.181.790.150 41.922.385.143Liii/16 thuin tLl>hoat dc}ng KD ngo,i h6i 14.451.364.261 23.990.084.504 14.451.364.261 23.990.084.504Lai thuin tLl>mua ban CK kinh doanh 16 12.286.533.984 12.286.533.984Lai/le> thuin tLl>mua ban CK diu tlJ' 17 277.699.887.579 52.098.542.570 277.699.887.579 52.098.542.570Thu nh~p tLl>gop v6n, mua cll phinThu nhap tll hoat dong khac 109.990.361.391 7.848.986.307 109.990.361.391 7.848.986.307Chi phi hoat dong khac 95.467.281.491 4.120.269.728 95.467.281.491 4.120.269.728Lai thuin tLl>hoat dc}ng khac 14.523.079.900 3.728.716.579 14.523.079.900 3.728.716.579TONG THU NH~P HO~T DONG 1.154.628.000.522 600.002.693.390 1.154.628.000.522 600.002.693.390CHI PHi HO~T DONG 18 396.700.239.576 282.763.841.186 396.700.239.576 282.763.841.186LO'I NHU~N THUAN Ttl HO~T DONGKINH DOANH 757.927.760.946 317.238.852.204 757.927.760.946 317.238.852.204Chi phi dV' phOng rui ro tin dunq 140.429.110.818 74.254.742.527 140.429.110.818 74.254.742.527

TONG LO'I NHU~N TRU'OC THU~ 617.498.650.128 242.984.109.677 617.498.650.128 242.984.109.677Chi phi thu~ thu nhap doanh nghi~p 123.590.366.953 48.691.737.752 123.590.366.953 48.691.737.752LO'I NHU~N SAU THU~ 493.908.283.175 194.292.371.925 493.908.283.175 194.292.371.925 'I":~J,; ...'.

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oOCB : {lfi.§m lin va trunn vuongNgin Hing I'IIIIIIng 06ng

MAu sA: - B04affCTD(Ban hanh thea Thong tu 56 49/2014m-NHNN


BANG LU'U CHUYEN TI~N Tetal ngay 31 tMng 03 nam 2018

s6 /iiy k~ tiPa~u Sd /iiy k~ tiPa~uChitleu Thuy~t nem a~n cud; nama~ncu6;

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LU'U CHUY~N TI~N ny HO~T £)QNG KINH DOANHThu nhap lai va cac khoan thu nh~p tU'O'ngtl,l' nhan duoc 1.764.217.863.594 1.316.671.688.812Chi phi lai va cac chi phi tU'O'ngtl,l' da tra (865.728.748.369) (770.025.930.642)Thu nhap tCYheat dong dich Vl,J nh~n duo'c 60.181.790.150 41.922.385.143Chenh I~ch s6 ti~n thuc chi tCYhoat dong kinh doanh ch(J>ng

304.437.785.824 67.821.731.988khoan, Yang bac, nqoal t~ tflThu nh~p khac (72.848.536.451 ) 1.627.679.723Ti~n thu cac khoan no da dU'Q'cXli' Iy xoa, bu d~p b~ng9.417.692.363 1.406.728.413 f'''~(ngu6n dl,l' ph6ng rui ro \I:=I\,

Ti~n chi tra cho nhan vien va hoat dong quan Iy, cong vu (381.308.576.210) (270.661.517.458) \~1C\Ti~n thue thu nh~p thl,l'c nop trong ky (46.507.270.409) (26.173.976.344) ~.,\~LU'u chuy~n tiin thu&n tlr ho~t dQng kinh doanh tnJ'ac

771.862.000.492 362.588.789.635nhll'ng thay dOi vA tili san va vOn lU'u dQng

NhiPngthay ad; v~ tiJi san hO{lta9ng(Tang)/Giam cac khoan ti~n, yang gll'i va

360.825.500.000 2.140.810.000.000cho yay cac TCTD khac(Tang)/Giam cac khoan v~ kinh doanh ch(J>ngkhoan 1.643.477.527.414 (1.900.863.069.754)(Tang)/Giam cac cong Cl,J tai chinh phai sinh khac 14.988.266.210 (6.562.158.240)(Tang)/Giam cac khoan cho vay kMch hang (4.344.097.431.138) (1.354.069.835.092)Giam ngu6n dl,l' phong dll bu d~p t6n th~t cac khoan (tin (191.317.997)dl,lng, ch(J>ngkhoan, dau tU' dai h

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BANG LU'U CHUYEN TII~NTetal ngay 31 thang 03 narn 2018

Chitieu Thuy~tminh

se /iiy k~ til'd§umim d~ncu6i

Q1.2018

s6 /iiy k~ tiPd§unsm d~ncu6i

Q1.2017

Mua sam tal san cOdinhTi~n thu tLPthanh Iy, nhU'O'ngban TSC£)Ti~n chi tLPthanh Iy, nhuonq ban TSC£)Ti~n chi tLPdau tu, g6p vOn vao don vi khacTi~n thu cOtuc va 100inhuan dU'O'cchia tLPcac khoan dau tU',g6p vOndai hanLLPUchuyin tiin thuAn hI heat dQng dAu tU'

LU'U CHUYEN TIEN Tlr HO~T f)QNG TAl CHiNHTang vOndi~u I~COtoe tra cho cOdOng, 100inhuan da chia

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(19.020.530.578)97.223.923.988

(26.565.368.138)3.989.759.155

(3.295.450.712)

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7.195.230.395 (8.088.945.165)

4.835.096.848.675 3.315.730.149.979

NgLPall~p Ke toan trU'ang

NguyAn Thj Thu Ha

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HQi scY 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-6-

OCB I Mem 1mva lhinh vtft)'fIg..,., KOng"""'"9 tlOn9 I M~u sa: - BOSalTCTD

(Ban hanh theo Thong ill 56 49/20 14/TT-NHNNngay 31112/2014 cua NHNN Viet Nam)THUY~TMINHBAo cAb TAl CHINH

Quy I narn 2018

THUY~T MINH BAo cAo TAl CHiNH CHQN LQCQuy 1 narn 2018

I. D~C DI!:M HO~T DQNG

GlOI THleU V!: NGAN HANG

Ngan hang ThU'O'ngmal Co phan Phuonq Dong (sau day gQi tat la "Nqan hang") la Nganhang ThU'O'ngmal Co phan dU'Q'cthanh I~p tal nuoc COng hoa Xa hOiChu nghia Vi~t Nam.

ThanhI~pvahOiltd9n91.

Ngan hang la mOt ngan hang thuonq mal co phan dU'Q'cthanh I~p tal Vi~t Nam theo Giayphep heat dOng so 0061/NH-GP do Ngan hang Nha nuoc Vi~t Nam cap trong thai han 99narn k~ hi nqay 13 thanq 4 narn 1996 va Giay Ch(mg nhan Dang ky kinh doanh so0300852005 nqay 10 thang 5 nam 1996 do Sa Ke hoach va Dau tU'Thanh pho H6 Chi Minhcap va cac giay phep dieu chinh khac,Hoat dOng chinh cua Ngan hang bao gOm:

Huy dOng von ngan han, trung hc;lnva dai hc;lncua mQito chuc thuOc cac thanh phan kinh teva dan CUI dU'cYihinh thuc tien gui c6 ky hc;ln,khOng ky hc;lnb~ng DOng Vi~t Nam;

Tiep nh~n von uy thac dau tU'va phat tri~n cua cac to chuc trong nU'cYc;

Vay von cua Ngan hang Nha nU'&cva cua cac to chuc tin dl,mg khac;

Cho vay ngan hc;ln,trung h

M~u sa: - BOSa/TCTD(Ban hanh thea Thong tu s6 49/2014/TT-NHNN

ngay 31112/2014 cua NHNN Vi~tNam)THUY~TMINHsAo cAo TAl CHiNHQuy I narn 2018

TU'van tal chfnh doanh nghi~p, tU'van mua ban, hopnhat, sap nhap doanh nghi~p va tu vandau tu:

Tham gia dau thau mua ban tin phieu Kho bac, cong CI,Ichuyen nhU'qng, trai phleu Chfnhphu, tin phi~u Ngan hang Nha nuoc va cac giay to co gia tr] khac tren th] trU'ang tiiln t~;Djch VI,Irnol giai tiiln t~;

PMt hanh ch(/rng chi ti~n gLl'i,ky phieu, trai phieu, tin phi~u d~ huy dOng von theo quy dlnhcua Lu~t cac t6 clurc tin dunq, l.uat ch(/rng khoan, quy djnh ella Chfnh phu va hU'ang danella Ngan hang Nha nuoc Viet Nam;

GLI'i,nhan gLl'ivon ella t6 chirc tin dunq, chi nhanh ngan hang nuoc nqoai, t6 chuc tal chfnhtrong nuoc va nU'ae ngoai theo quy dinh ella phap lu~t va hU'ang dan ella Ngan hang NhanU'aeVi~t Nam;

Uy thae, d

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(Ban hanh thea Thong tu s6 49/20 14/TT-NHNNngay 31112/2014 cua NHNN Vist Nam)THUY~TMINHBAo cAo TAl CHiNH

Quy I narn 2018

4. Ban Tang Giam odc

Cac thanh vlen Ban TOngGiarn d6c tal nqay 31 thang 03 nam 2018 va cho tai thai di~m I~p baocao nayg6m:

eng Nguyen Dlnh Tung TOng Giarn d6c

eng Truonq Dlnh Long Ph6 TOngGiarn d6c

eng Truonq Thanh Nam PM TOngGiarn d6c

Ba Dao Minh Anh Ph6 TOngGiam d6c

BOnhiem nqay 24 thanq 08 narn 2012

BOnhiem nqay 09 thanq 03 narn 2007

BOnhiern nqay 10 thanq 05 nam 2010

BOnhiern nqay 09 thanq 01 narn 2012

BOnhiern nqay 18 thanq 11 nam 2013

BOnhiern nqay 02 thanq 11 narn 2017

Ba Huynh Le Mai

eng Ly Hoai Van

Ph6 TOngGiarn d6c

Ph6 TOngGiarn d6c phutrach Kh6i Kinh doanhTiemt~ va £)au tu

5. Trf:lsOr chinh, chi nhanh

Ngan hang Thuonq mal COphan Phuonq £)ong c6 tru sa chinh d~t tal 5641 va 45 Le Duan,PhU'ang B~n Nghe, Qu~n 1, Thanh ph6 H6 Chi Minh, Vi~t Nam. £)~n ngay 31 thang 03 nam2018, Ngan hang PhU'O'ng£)ong c6 m9t (01) H9i sa chinh, ba mU'O'ib6n (34) chi nhanh chinh,tam mU'O'ib6n (84) ph6ng giao djch t~i cac tinh va thanh ph6 tren ca nU'ac.

6. Cong ty con

T~i thai di~m 31 thang 03 nam 2018, Ngan hang c6 01 cong ty con, thanh I~p t~i Vi~t Nam.

Cong ty TNHH M¢t thanh vien Chuy~n ti~n Qu6c t~ Ngan hang ThU'O'ngm

OC B Mem tm va Ihjnh wongM~u sB: - BOSa/TCTD

(Ban hanh theo Thong nr s6 49/20 14/TT-NHNNngay 31/12/2014 cua NHNN Viet Nam)THUY~TMINHBAo cAo TAl CHINH

Quy I narn2018

III. CHuAN MV'CvA CH~ DO K~ ToAN Ap DVNGSao cao vi tuan thu cac chuAn rnwc k~ toan Vi~t Nam- VASBan T6ng Giam doc Ngan hang kh~ng djnh cac bao cao tai chlnh dinh kern dU'Q'cI~p tuanthu theo cac Chuan rnuc K~ toan Vi~t Nam va H~ th6ng K~ toan cac TCTD Vi~t Nam.

Ch~ de}va hinh thLPCk~ toan ap dvng

Vi~c trinh bay cac bao cao tai chlnh yeu cau Ban T6ng Giarn doc phal thuc hi~n cac uoctlnh va gia djnh anh hU'ang d~n so li~u bao cao cua tal san, no phai tra cOng nhu vi~c trinhbay cac cOng no ti~m an. Cac uoc tlnh va gia djnh nay cOng anh hU'ang d~n thu nh~p, chiphi va k~t qua soli~u dl,Yphong. Cac U'ac tlnh nay dU'Q'cdl,Yatren cac gia djnh v~ m¢t so y~uto vai cac m(fc d¢ khac nhau v~ chLl quan va tlnh khOng ch~c ch~n. Do v~y, cac k~t quathl,Yct~ c6 th~ c6 thay d6i dan d~n vi~c di~u chinh cac khoan ml,lCc6 lien quan sau nay.

Cac cO's60 danh gia dU'Q'cSlr dvng trong qua trinh I~p SCTCva cac U'ac tinh k~ toanquan trQng

Cac bao cao tai chlnh cLlaNgan hang dU'Q'cI~p theo H~ thong K~ toan cac T6 ch(fc Tin dl,mgVi~t Nam theo ThOng tU' 10/20141TT-NHNN ("ThOng tU' 10") quy~t djnh v~ vi~c slia d6i, b6sung m¢t so tai khoan trong h~ thong tai khoan k~ toan cac t6 ch(fc tin dl,lng ban hanh theoQuy~t djnh 479/2004/Q£)-NHNN ngay 29 thang 4 nam 2004 cLlaThong doc Ngan hang NhanU'ac Vi~t Nam ban hanh c6 hi~u ll,YctCPngay 01 thang 01 nam 2005 va cac quy~t djnh b6sung, slia d6i Quy~t djnh so 479/2004/Q£)-NHNN, ThOng tU'56 49/20141TT-NHNN ngay 31tMng 12 nam 2014 slia d6i, b6 sung m¢t so di~u khoan cLlach~ d¢ bao cao tai chinh doi vaicac t6 ch(fc tin dl,lng ban hanh kem theo Quy~t djnh so 16/2007/Q£)-NHNN ngay 18 thang 4nam 2007 cLlaThong d6c Ngan hang Nha nU'ac Vi~t Nam va H~ th6ng Chuan ml,J'CK~ toanVi~t Nam do B¢ Tai chlnh ban hanh.

Cac bao cao tai chinh kem theo dU'Q'cI~p tren cO'so tuan thLl cac nguyen t~c va thOng I~ k~toan dU'Q'Cchap nh~n t

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Quy I narn 2018

BM dau nqay 01/04/2018 ap dunq quy doi ty gia theo Thong tU'22/20171TT-NHNN ("Thongtu 22") ngay 29/12/2017.

2. Cong cll tai chinh phai sinh

Cec hQ'pdang ky hen, hoen doi

Doi v&i cac hop dong ky han, hoan doi chsnh I~ch gil1'agia tri dong cua 50 IU'O'ngnqoal t~cam ket mua 1 ban tlnh theo ty gia ky han va ty gia giao ngay tal nqay hi~u h,l'ccua hop dongduoc ghi nhan ngay tal ngay hi~u h,J'ccua hop dong nhu' mOtkhoan rnuc tai san - khoan muc"Cac cong CI,I phai sinh va cac tel san tai cninh khBc" neu duonq hoac khoan rnuc cong no -khoan rnuc "Cac cong CI,I phai sinh va cac cong nQ'tai chinh khac" neu am. Ch8nh I~ch nay5au do dU'O'cphan bo tuyen trnh vao khoan ml,lC"Lai / /0 thuan tt) ho~t dOngkinh doanh ngo~ih6t trong 5uot ky h,;1ncua hO'pdong. T~i thai diem I~p bao cao tai chinh, cam ket theo cachO'pdong ky h

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THUY~TMINHBAo cAo TAl CHINHQu}' I narn 2018

dunq, Theo d6, cac khoan cho vay khach hang duoc phan loai theo cac muc dO rui ro nhusau: N,du tieu chuan, N,can chu y, NQ'dU'cYitieu chuan, NQ'nghi nga va NQ'c6 kha nangmat vOndl,l'avao tlnh tranq qua han va cac y~u to djnh tinh khac cua khoan cho vay.

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

ngay 31112/2014 ella NHNN Vi~t Nam)

Cac khoan cho vay sa dU',Cthuc hlen phan loal vao thai dillm cuOim6i quy cho ba quy daunarn va V80 nqay 30 thanq 11 cho quy bOntrong nam tal chinh.

Rui ro tin dl,lng thuan cua cac khoan cho vay khach hang dU',ctinh b~ng gia tr] con I~i cuakhoan cho vay tn! gia tr] cua tal san bao dam da dU',cchi~t khau theo cac ty I~ dU',cquydinh trong Thong tU'02 va Thong tU'09.

01,1' phOngCl,lthll dU',ctrich I~p tren rui ro tin dl,lng thuan cua cac khoan cho vay theo cac tyI~ tU'O'ng(JrngvcYitCrngnh6m nhU'sau:

Nh6m Lo~i Ty /ijJ dl)' phOng Cl) the1 N,du tieu chuan 0%

2 N,can chu y 5%

3 N,dU'cYitieu chuan 20%

4 N,nghi nga 50%

5 N,c6 kha nang mat vOn 100%

Cac khoan n,dU',cphan lo~i la NQ'dll'&i tieu chuan, NQ'nghi ng& va NQ'c6 khB nang matv6n dU',ccoi la n,xau.

01,1' phong chung dU',ctrich I~p dll dl,l' phOngcho nhQrngton that churadU',cxac djnh dU',ctrong qua trlnh phan lo~i n,.Theo d6, Ngan hang phai thl,l'chilimtrich I~pva duy trl dl,l'phongchung b~ng 0,75% tong gia tri cac khoan nQ'phan lo~i tCrnh6m 1 d~n nMm 4, ngo~i trCrcackhoan tien gui t~i to ch(Jrctin dl,lng trong nU'cYc,chi nhanh Ngan hang nU'cYcngoai t~i Vi~tNam theo quy dinh cua phap lu~t va tien gui t~i to ch(Jrctin dl,lng nU'cYcngoai va cac khoancho vay, mua c6 ky h~n giay ta c6 gia dOivcYito ch(Jrctin dl,Jng,chi nhanh Ngan hang nU'cYcngoai khac t~i Vi~t Nam.

01,1' phong cho cac khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU',ch~ch toanvao k~t qua ho~t dOng kinh doanh, bao gom cac khoan n,da x6a trong ky, thu tCrcac khofmn,kh6 doi da x6a trong cac ky trU'cYcva chi phi dl,l' phOngky nay.

01,1' phOng cho khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU',cSLr dl,lng dllxu Iy cac khoan n,xau la cac khoan nQ'dU',cphan lo~i vao nh6m 5 ho~c n~u khach hangvay la phap nhan giai thll, pha san ho{lc la ca nhan bi ch~t ho{lc mat tich. Vi~c xu Iy n,xaudU',cthl,l'c hi~n sau khi c6 Sl,l'phS duy~t cua HOidong xu Iy nQ'cua Ngan hang.

6. K~ toan cac nghi~p VII kinh doanh va d§u til' chCPngkhoan

6.1 Nghi~p VII kinh doanh chCPngkhoan

Ch(Jrngkhoan kinh doanh la ch(Jrngkhoan ban dau dU',cmua va n~m giQrcho ml,lCdich kinhdoanh trong ng~n h~n theo quy~t dinh cua Tong Giam dOc.

Ch(Jrngkhoan kinh doanh dU',cghi nh~n bat dau tCrngay mua khoan dau tU' ch(Jrngkhoanva dU',cxac dinh gia tri ban dau theo gia mua va cac chi phi lien quan d~n giao dich mua.

-12-

oOCB N{emim va thint) VI)'I;mgNp!lUng """"911OnO MAu sa: - B05a/TCTD

(Ban hanh theo Thong nr s6 49/20 14/TT-NHNNngay 31/12/2014 cua NHNN Viet Nam)THUY~T MINH sAo cAo TAl CHINH

Quy I narn 2018

Tal cac ky k~ toan ti~p theo, cac khoan dau tu ch(l'ng khoan dU'O'cxac djnh theo nguyen giatrCl'cac khoan giam gia dau tU'ch(l'ng khoan,

DI,J' ph6ng giam gia ch(l'ng khoan kinh doanh dU'O'cxac djnh va trlch I~p theo cac quy djnhcua Cong van s6 2601/NHNN-TCKT do NHNN ban hanh ngay 14 thang 4 narn 2009 ("Congvan 2601") va Thong tu sO228/20091TT-BTC do BQTal chlnh ban hanh ngay 07 thanq 12narn 2009 ("ThOng tu 228") va Thong tU' 89/20131TT-BTC do BQTai chinh ban hanh ngay28 thang 6 narn 2013 ("Thong tU'89").

Lai hoac ICitCl'kinh doanh ch(l'ng khoan duoc ghi nhan VaGk~t qua heat dQng kinh doanhtheo s6 thuan.

6.2 Nghi~p VII tI§u tv ch(Png kho{m

Ch(mg khoan s~n sang dli ban

Ch(l'ng khoan san sang dll ban la cac ch(l'ng khoan dU'O'cgil) trong thO'igian khong fin djnhtrU'O'c,c6 thll dU'O'cban dll dap (l'ng nhu cau thanh khoan ho~c dll (l'ng ph6 vO'itmO'ng hO'pthay d6i lai suat, ty gia ho~c gia trj ch(l'ng khoan.

Chung khoan san sang dll ban dU'O'cghi nh~n theo gia vOn. Sau d6, cac ch(mg khoan naydU'O'cghi nh~n theo gia gOctrCl'dl,J'ph6ng giam gia ch(l'ng khoan. DI,J' ph6ng giam gia ch(l'ngkhoM san sang dll ban dU'O'cxac dinh va trich I~p theo cac quy dinh clla Cong van 2601,Thong tU'228 va Thong tU'89.

Gia tri phl,l trQi va gia tri chi~t khau phat sinh tCl'vi~c mua ban cac ch(l'ng khoan nO'san sangdll ban dU'O'cphan b6 VaGbao cao k~t qua kinh doanh theo phU'O'ngphap dU'O'ngthang trnhtCl'ngay mua ch(l'ng khoan d~n ngay dao hc;tnclla ch(l'ng khoan d6.

Lai ho~c ICitCl'ch(l'ng khoan san sang dll ban dU'O'cghi nh~n tren bao cao ket qua hoc;ttdQngkinh doanh hO'pnhat theo s6 thuan. Gia v6n clla ch(l'ng khoan san sang de ban trong n~mdU'O'cxac dinh theo phU'O'ngphap blnh quan gia quyen.

Chung khoan giil'dlm ngay dao h~n

Ch(l'ng khoan giLl' d~n ngay dao h';1nla cac ch(l'ng khoan c6 ky hc;tncOdinh va cac khoanthanh toan c6 djnh ho~c c6 the xac dinh dU'O'cva Ngan hang c6 y dinh va c6 kha nang giLl'd~n ngay dao hc;tn.

Ch(l'ng khoan giLl'd~n ngay dao hc;tnban dau dU'O'cghi nh~n theo gia g6c (bao gem gia muava cac chi phi liemquan). Sau d6, cac ch(l'ng khoan nay dU'O'cghi nh~n theo gia gOc tn] dl,J'ph6ng giam gia ch(l'ng khoan. DI,J' ph6ng dU'O'cI~p khi c6 b~ng ch(l'ng clla SI,J' suy giam giatri trong thO'igian dai clla cac ch(l'ng khoan nay ho~c trong tmO'ng hO'pNgan hang khong thllthu hoi cac khoan dau tU'nay.

Gia trj phl,l trQi va gia trj chi~t khau phat sinh tCl'vi~c mua cac ch(l'ng khoan dau tU'giLl'denngay dao hc;tndU'O'cphan b6 VaGbao cao k~t qua kinh doanh theo phU'O'ngphap dU'O'ngthang trnh tCl'ngay mua ch(l'ng khoan d~n ngay dao hc;tnclla ch(l'ng khoan d6.

Thu nh~p lai tCl'chung khoan giLl'den ngay dao hc;tndU'O'cghi nh~n tran bao cao ket qua kinhdoanh tren cO'sa dl,J'thu. Lai dU'O'chU'ang tmO'c khi Ngan hang n~m giLl'dU'O'cghi giam trCl'VaGgia vOn tc;tithO'idillm mua.

-13-

ooeB I NI6mli1)v61h/!)hvUVII[INginHOng-DOng I

THUY~TMINHBAo cAo TAl CHiNHQu}' I nam 2018

DEWtir dai hen khae

Cac khoan dau tU'dai han khac bao gam cac khoan g6p v6n dau tu dai han khac c6 thai hannam giu, thu hoi hoac thanh toan tren 1 narn rna Ngan hang la co dong sang li\ip hoac la d6itac chi~n 1U'Q'choac c6 kha nang chi ph6i nhat dlnh vao qua trlnh li\ip, quy~t djnh cac chinhsach tai chinh va heat dong thong qua van ban thoa thuan CLrnhan Sl,l'tham gia Hoi dongOuan tri / Ban Tong Giam d6c.

cac khoan dau tu dal han khac duoc ghi nhan theo gia g6c trCPdi s6 dl,l' ph6ng giam giadU'gc trich li\ip theo ThOng tu 228 vaThong tu 89.

MAu s6: - B05a/TCTD(Ban hanh thee Thong tu s6 49/2014/TT-NHNN

ngay 31112/2014 cua NHNN Vi~tNam)

7. Ke tosn eae tai san cd c1jnhva hinhNguyen t,}c ghi nh~n tai san eo dinh va hinhTai san c6 dinh vo hinh dU'Q'cghi nhi\in theo nguyen gia trCPdi gia tri khau hao lOyk~.

Nguyen gia tai san c6 dinh vo hinh la toan bo cac chi phi ma Ngan hang phai bo ra d~ c6dU'Q'ctai san c6 dinh vo hinh tinh d~n thai di~m dU'atai san d6 vao SLrdl,mg theo dl,l' tinh.

Cac chi phi nang cap va doi m&i tai san c6 dinh vo hinh dU'Q'cghi tang nguyen gia cua taisan va cac chi phi khac dU'Q'ch9Chtoan vao k~t qua h09t dong kinh doanh khi phat sinh.

Phuong phap va th&i gian khau hao tai san eo dinh va hinhKhi tai san c6 dinh vo hinh dU'Q'cban hay thanh Iy, nguyen gia va gia tri khau hao lOyk~ dU'Q'cx6a so va cac khoan lai 10phat sinh do thanh Iy tai san dU'Q'ch9Ch toan vao k~t qua h09tdong kinh doanh.

Khau hao cua tai san c6 dinh vo hinh dU'gc tinh theo phU'O'ngphap dU'ang thang trong su6tthai gian SLrdl,mg U'&ctinh cua tai san c6 dinh nhU'sau:

Quy~n SLrdl,lng dat c6 thai h9n theo thai h9n SLrdl,lng

...."'-

Phan m~m 3 - 10 nam

8. Ke toan tai san cd c1jnhhli'u hinhNguyen tile xae nh~n nguyen gia tai san eo dinh hD'uhinhTai san c6 dinh huu hinh dU'Q'cth~ hi~n theo nguyen gia trCPdi khau hao luy k~.

Nguyen gia tai san c6 dinh la toan bo cac chi phi ma Ngan hang phai bo ra d~ c6 dU'Q'ctaisan c6 dinh huu hinh tinh dEmthai di~m dU'atai san d6 vao tr9ng thai san sang SLrdl,mg.

Cac chi phi mua s~m, nang cap va doi m&i tai san c6 dinh dU'Q'cghi tang nguyen gia cua taisan c6 dinh; chi phi bao tri, sLrachua dU'Q'ch9Chtoan vao k~t qua h09t dong kinh doanh khiphat sinh.

PhU'O'ngpMp khau hao, th&i gian s& dl,mghD'u ich, ho(ie ty I~ khau hao tai san co dinh hD'uhinh

Khi tai san dU'gc ban hay thanh Iy, nguyen gia va gia tri hao men lOyk~ dU'gc x6a so va cackhoan lai / 10phat sinh do thanh Iy tai san dU'gc h9Chtoan vao k~t qua h09t dong kinh doanh.Khau hao cua tai san c6 dinh huu hinh dU'Q'ctinh theo phU'O'ngphap dU'ang thang trong su6tthai gian SLrdl,lng U'&ctinh cua tai san c6 dinh nhU'sau:

-14-

oOCB Niltm lin vci Ihjnh vUvngliganHang I'IUOn9I16ftt MAu s6: - BOSalTCTD

(Ban hanh thea Thong nr 56 49/20 14/TT-NHNNngay 31112/2014 cua NHNN Viet Nam)THUY~T MINH sAo cAo TAl CHINH

Quy I narn 2018

Nha cua, v~t ki~n true

May m6c thi~t b]

Phuonq tien van tal, vc(3tli~u truyen dan

Tai san cOdjnh hCfuhlnh khac

9. Ke toan cac giao djch thue tai san

Ngan hang CI;thue

Cac khoan thanh toan thue heat dOng khOngdU'Q'cghi nhan tren bang can dOi k~ toan. Tienthue phal tra duoc hach toan theo phuonq phap dU'ang thang vao khoan rnuc chi phi heatdOng khac trong suet thai han thue tai san.

5 - 35 narn

3 - 10 narn

3-10nam

3 - 8 narn

10. tu« va cac khoan tU'O'flgaU'O'ngti"nTren bao cao lU'uchuysn ti~n t~, ti~n va cac khoan tU'O'ngdU'O'ngti~n bao g6m ti~n m~t, yangbi;lCva da quy, tien gLYiti;li Ngan hang Nha nU'oc, ti~n gLYikhOng ky hi;ln va c6 ky hi;ln ti;li cacngan hang khac c6 thai gian dao hi;ln khOngqua ba thang k~ tt) ngay gLYiva tin phi~u chinhphu va cac giay ta c6 gia ng[m hi;ln khac du di~u ki~n tai chi~t khau Ngan hang Nha nU'oc.

11. Dt,J'phong, cong n9' ti"m An va tai san chU'axac ajnh

Thong tU'02 khong quy dinh vi~c trich I~p dl,!'ph6ng cac cam k~t ngoi;li bang. Theo d6, Nganhang thl,!'chi~n phan IOi;licac cam k~t ngoi;li bang d~ quan Iy, giam sat chat 1U'Q'nghOi;ltdC)ng.

12. Ke toan cac khoan nghia VII a6i v{Yinhan vien

12.1 TrQ'cfJpnghi hU'u

Nhan vien Ngan hang khi nghi hU'use dU'Q'cnh~n tre;>'cap ve hU'utt) Bao hi~m Xa hC)ithuC)cBC)Lao dC)ngva ThU'O'ngbinh Xa hC)i.Ngoai ra, Ngan hang khong phai c6 mC)tnghTaVl,Jnaokhac.

.-=.JfJO

l\'li.~

~1>.\t

i~\\\)

12.2 TrQ'cfJp tho; v;~c va trQ'cfJpmfJt v;~c

TrQ'clip tho; v;~c: theo £)i~u 48 BOLu~t Lao dOngsLYadOingay 18 thang 06 nam 2012, Nganhang c6 nghTaVl,lchi tra trQ'cap thoi vi~c cho ngU'ai lao dOng da lam vi~c thU'ang xuyen tt)du 12 thang treYlen moi nam lam vi~c dU'e;>'ctre;>'cap mOt nLYatMng IU'O'ng.M(rc IU'O'ngblnhquan thang dU'Q'cSLYdl,lng d~ chi tra trQ'cap thoi vi~c se la m(rc IU'O'ngblnh quan cua sautMng g~n nhat tinh d~n ngay nghi vi~c.

Thai gian lam vi~c d~ tinh trQ'cap th6i vi~c la tOng thai gian ngU'ai lao dOngda lam vi~c thl,!'ct~ cho ngU'ai SLYdl,lng lao dOng trt) di thai gian ngU'cYilao dOng da tham gia bao hi~m thatnghi~p theo quy djnh cua Luc(3tbao hi~m xa hOiva thai gian lam vi~c da dU'Q'cngU'ai SLYdl,lnglao dOng chi tra trQ'cap th6i vi~c.

TrQ'clip mlit v;~c: theo £)ieu 49 cua BOLu~t Lao dOng, Ngan hang c6 nghTaVl,lchi tra trQ'capcho nhan vien bi mat vi~c do thay dOi cO'cau to ch(rc ho.;ic cong ngh~. Trong trU'ang hQ'pnay, Ngan hang c6 nghTaVl,lchi tra trQ'cap mat vi~c bang mOtthang IU'O'ngcho moi nam lamvi~c, nhU'ng it nhap la 02 tMng IU'O'ng.

-15-

oOCB i Nr6mlin vci ttunt:wallaNgIn Hang ""-II!lOng ! MAu sa: - B05a/TCTD

(Ban hanh thea Thong tu s6 4912014/TT-NHNNngay 31112/2014 cua NHNN Vi~t Nam)THUY~TMINHsAo cAo TAl CHINH

Quy I nam 2018

M$c du nghTavu quy dinh trong Dieu 48 va 49 la b~t buoc, viec thuc hi(ln nhCmgnghTavunay con can tuan theo hU'&ng d~n chi tillt cua B¢ Tai chinh trong cac thong tU' hU'&ng d~nthvc hi(ln. Theo Thong tu s6 1S0/2012/TT-BTC ngay 24 thang 10 narn 2012 cua B¢ Tai chinhve vi(lc hU'&ng d~n xu Iy tal chinh ve chi tro cap mat vi(lc lam cho ngU'ai lao dong, cac nganhang dU'gc hach toan trl,J'ctillp vao chi phi quan Iy doanh nghi(lp khoan chi tro cap mat vi(lclam cho ngU'ai lao dong ngay khi phat sinh.

12.3 Tro cap that nghi~p

Theo Thong tu s6 04/2013ITT-BLDTBXH hU'&ngd~n Nghj dinh s6 127/200S/Nf)-CP ve baohi~m that nghi(lp, Ngan hang c6 nghTavu d6ng rnuc b~ng 1% quy tien IU'O'ng,tien cong d6ngbao hi~m that nghi(lp cua nhCrngngU'ai tham gia bao hi~m that nghi(lp va trich 1% tien IU'O'ng,tien cong tMng d6ng bao hi~m that nghiE;!pcua tung ngU'ai lao o¢ng d~ d6ng cung m¢t Iucvao Quy bao hi~m that nghiE;!p.

13. Nguyen tac va phU'O'ng phap ghi nh~n thue thu nh~p doanh nghi~p va chi phi thue thunh~p doanh nghi~p

Thu{: thu nh~p hi~n hBnh

Tai san thull va thull phai nop cho nam hiE;!nMnh va cac nam tm&c dU'gc xac djnh b~ng giatrj dl,J'killn phai nop cho (ho$c dU'gc thu hoi tu) cO'quan thull, ap dl,mgmlrC thue suat va caclu~t thull c6 hiE;!uIl,J'cvao ngay I~p bang can d6i kll toan.

Thull thu nh~p hi~mhanh dU'gc ghi nh~n vao kllt qua h01;ltdong kinh doanh ngo~i tru trU'anghQ'pthull thu nh~p pMt sinh Iian quan dlln mot khoan ml,lCdU'Q'cghi th~ng vao v6n chu sahCru,trong trU'ang hgp nay, thull thu nh~p hiE;!nhanh cOng dU'Q'cghi nh~n trl,J'ctillp vao v6nchu sa hCru.Doanh nghi~p chi dU'Q'cbu tru cac tai san thue thu nh~p hiE;!nhanh va thue thu nh~p hi~nhanh phai tra khi doanh nghi~p c6 quyen hQ'pphap dU'Q'cbu tru giCratai san thull thu nh~phi~n Mnh v&i thull thu nh~p hi(ln hanh phai nop va doanh nghi~p dl,J'ojnh thanh toan thullthu nh~p hiE;!nhanh phcli tra va tai san thue thu nh~p hi~n hanh tran cO'sa thuan.Cac bao cao thull cua Ngan hang sa chju SI,J' ki~m tra cua cO'quan thue. Do vi~c ap dl,lnglu~t va cac quy djnh ve thull d6i v&i cac lo~i nghiE;!pVl,l kMc nhau c6 th~ dU'Q'cgiai thich theonhieu cach kMc nhau, s6 thull dU'Q'ctrlnh bay tran cac bao cao tai chinh c6 th~ sa bj thayoOitheo quyet djnh cu6i cung cua cO'quan thull.

Thu{: thu nh~p hoan /CfJi

Thue thu nh~p hoan Ic;tidU'gc xac djnh cho cac khoan chanh I~ch t~m thai tc;tingay I~p bangcan d6i kll toan giCracO'sa tinh thull thu nh~p cua cac tai san va nQ'phai tra va gia trj ghi sOcua chUng dU'gc trlnh bay tran bao cao tai chinh.

Thull thu nh~p hoan Ic;tiphai tra dU'Q'cghi nh~n cho tat ca nhCrngchanh l(lch t~m thai chjuthull, ngoc;titru:

~ Thue thu nh~p hoan Ic;tiphai tra phat sinh tu ghi nh~n ban dau cua mot tai san hay ng phaitra tu mot giao djch ma giao djch nay khong c6 anh hU'ang olln lQ'inhu~n ke toan ho$c lQ'inhu~n tinh thull thu nh~p (ho$c 10 tinh thull) tc;tithai di~m phat sinh giao djch.

Tai san thull thu nh~p hoan I~i dU'Q'cghi nh~n cho tat ca nhCrngchanh l(lch t~m thai dU'Q'ckhau tru, gia trj dU'Q'ckhau tru chuy~n sang cac nam sau cua cac khoan 10 tinh thue va cac

-16-

.~".. '.~

?\\I>.

:~~~4~

MAu sa: - B05a/TCTD(Ban hanh thee Thong ill56 49/2014/TT-NHNN

ngay 31/12/2014 cua NHNN Vi~tNam)THUYI:T MINH BAa cAo TAl CHiNHQuy I narn 2018

khoan uu dai thue chua SLYdl,lng, khi chao chan trong tuonq lai se c6 lQ'inhuan tinh thue d~SLYdl,lng nhQrngchenh I~ch duoc khau tru, cac khoan 10tinh thue va cac uu dai thue chuaSLYdl,lng nay, nqoal tru:... Tal san thue hoan l

Iecce I N/{,mllilwllliin/1V(f()ngNeIft ...... """"" Il6nt I

THUY~TMINHsAo CAD TAl CHiNHQuy I nam 2018

V. THONG TIN so SUNG CHO cAc KHOAN MVC TRiNH SAy TRONG SANG CAN eOI K~

MAu s3: - BOSalTCTD(Ban hanh thea Thong tu s5 49/2014/TT-NHNN

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

roAN

1. Chwngkhoan kinh doanhCuo; ky fiau ky

1.1. Ch(rng khoan nQ'

- Chtrng khoan chinh phu

1.2. Ch(rng khoan von1.3. DIf phenggiam gia CKkinh doanh

481,270,000,000

481,270,000,000

3,288,593,200,000

3,288,593,200,000

TongThuyet minh ve tinh trang niem yet cua caceh(rng khoan kinh doanh

Chung khoan no:

- Dil niern yet- Chua niern yet

481,270,000,000 3,288,593,200,000

Cuo; ky fiau ky

481,270,000,000481,270,000,000

3,288,593,200,000

3,288,593,200,000

Tong 481,270,000,000 3,288,593,200,000

~2. Caccong c~ Uli chinh phai sinh va cac tai san tai chinh khac ...j~

Tong gia trj thea Hf) Tong gia tr] ghi 50 ke toan (theo ty gia ngay euoi .1:-.'\ '(theo ty gia ngay hi~u ky) ~~

life Hf)l Taisan CongnQ' \~ "

Tai ngay euoi ky /~~"-Congel.ltai chlnh phal sinh tien t~ .:.' I·-=tal ngay 31.03.2018

- Giao dich hoan doi 15,825,810,271,000 1,356,135,760,000 1,331,917,542,720- Giao dich ky hc;ln 1,049,808,195,743 366,517,807,963 371,264,615,743

Tong 16,875,618,466,743 1,722,653,567,963 1,703,182,158,46319,471,409,500

Tai ngay dau kyCongel.ltai ehfnh phai sinh tien t~t~i ngay 31.12.2017

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

Tong 18,043,305,991,814 954,448,182,397 919,988,506,68734,459,675,710

-18-

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

oOCB I NiJrnlin vii th!flhvWflg_ HIng I'IIIIOngII6nt I

THUY~TMINHsAo cAo TAl CHINHQuy I nam 2018

MAu sa: - B05aITCTD(Ban hanh theo Thong tu s6 49/20 14/TT-NHNN

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

3. Cho yay khaeh hang

Cho vay cacTCKT,ca nhan trong ruroc

Cho vay chlet khau TPva cac giay to' co gia

Cho vay bang von tal tro, uy thac dau tu

Cho vay doi vcYito chuc, ca nhan nU'cYcngoaiNQ'cho vay dircc khoanh va no cho xli' Iy

Tong

Cua; IcY Dau ky52,260,004,967,770 47,893,069,902,809

51,230,794,339 71,467,914,375

202,338,013,684 208,286,573,976

10,327,189,170 6,979,142,665

3,173,150,000 3,173,150,000

52,527,074,114,963 48,182,976,683,825

Phsn tich chAt /U'C}'flgn9' cho yay

NQ'du tieu chuanNQ'can chu y

NQ'dU'cYitieu chuan

NQ'nghi ngO'

NQ'co kha nang mat von

Tong

Cua; ky Dau ky50,267,912,573,548 46,732,067,287,400

1,141,283,004,677 586,335,354,898

333,613,134,241 162,410,019,608

160,671,965,261 130,311,394,024

623,593,437,236 571,852,627,895

52,527,074,114,963 48,182,976,683,825

".."

Cua; ky Dau ky ',.~'16,651,173,499,856 15,392,983,584,209

.\~

16,817,117,576,960 15,009,729,045,392 .... 1',\)

19,058,783,038,147 17,780,264,054,224

52,527,074,114,963 48,182,976,683,825 IP,.-=

Phsn tich dlJ' n9' theo thiYi gian

NQ'ngan han

NQ'trung hanNQ'dai han

Tong

4. OOivai sI! thay d6i (tangl giam) cua dl! phong rui ro tin d\lng dOivai dU'nQ'cho yaykhach hang

D(f phOngchung D(f phOngcu theKy nay

SodU'dau ky

Oil phong rui ro trfch I~p trong ky

Oil phong da Slr dl,mgde xli' Iy rui ro trong kyTangdo nghiep VI,J nh~n l

oOCB I N/6munVI; Ihinh vlftlng~""'""""9Il6nQ. A A .THUYr:::T MINHBAOCOT I CHINH

Quy I narn 2018

5. Ch(rng khoan dAu tU'

5.1. Chling khoan dau tU' s~n sang de bana. Chling khoen NQ'- DoChfnhphu phat hanh- Do cacTCTDkhac trong ruroc phat hanh- Do cacTCKTtrong ruroc phat hanhb. Chling khoan Von- Do cacTCTDkhac trong ruroc phat hanh- Do cacTCKTtrong ruroc phat hanhc. 01/ phong rui ro chling khoan SS£>B

Tong5.2. Chling khoan dau tU' gUt den ngay dao han(khong bao gam Trai phieu d~c bi~t do VAMC phathanh)

Tong5.3. Trai phieu d~c bi~t do VAMC phat hanh- M~nh gia trai phieu d~e biet- 01/ phong trai phieu d~e bi~t

Tong

Tong chling khoan dau tU'

6. Gop van, dAu tU' dai h~n

Phin tich gia trj dAu tU' theo lo~i hinh dAu tU'

£>autU'vilo eeng ty conCaekhoan dau tU'vilo eeng ty lien doanhCaekhoan dau tU'vilo eeng ty lien ketCaekhoan dau tU' dili hGlnkhaeDl/ phOnggiam gia dau tU' dili hGln

Tong

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


Cuoi ky Oou ky

17,220,543,061,444 16,027,625,812,19214,339,692,243,917 14,557,651,929,4911,148,444,595,213 1,108,710,838,2041,732,406,222,314 361,263,044,497

65,556,059,147 65,556,059,14714,236,945,147 14,236,945,14751,319,114,000 51,319,114,000

(58,002,431,024) (58,002,431,024)17,228,096,689,567 16,035,179,440,315

698,528,273,990 727,599,850,656(307,991,284,644) (316,850,153,711)390,536,989,346 410,749,696,945

17,618,633,678,913 16,445,929,137,260.~;

oOCB i Mem tin va lhinh VUVlJgTHU~TMiNHBAo cAo TAlCHiNHQuy I nam 2018

MAu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014fIT-NHNN


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

3110312018 3111212017% %

Gia trj sahCFu Gia tri sahCFuMijnh gia ghiso cue Ngan Mijnh gia ghiso coe Ngan

VND VND hang VND VND hang

Dau tLPvao cac t6 chlPC kinh teCong ty CP Bao hi~m Vien 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 Vi(lt 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 4,35Cong 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 10,00Conq ty CP Bat d(>ngsan Ben Thanh - Due Khai 1.500.000.000 1.500.000.000 8,40 1.500.000.000 1.500.000.000 8,40Conq ty CP DTPT H

IoOCB I N(6m til) wi tllilll! Vfl!lngNgIIJ ............. 86n9 I

THUY~TMINHBJ\OcAo TAl CHINHQuy I narn 2018

7. cae khoan nQ'Chinh phu va NHNN

7.1. Vay NHNN

Vay thee ho SCI tin dung

Tong

8. Tilln gll'i va vay cac TCTDkhac

8.1. Tien glti ella cac TCTOkhac

a. Tien g&i kh6ng ky han

- Bang VNO

- Bang ngoai teb. Tien g&i co ky han

- Bang VND

- Bang ngoal teTong

8.2. Vay cac TCTOkhac

- BangVND

- Bang ngoai teTong

Tong tien glti va vay cac TCTOkhac

9. Tilln 911'icua khach hang

Thuyet minh theo JOilitilm giPi

Tien, vang gLrikhong ky han

- Tien g&i kh6ng ky han bang VND

- Tien g&i kh6ng ky han bang vang, ngoai teTien, vang glti e6 ky han

- Tien gLrico ky hqn bang VND

- Tien g&i co ky hqn bang vang va ngoqi teTien gLrivon chuyen dung

Tien gLriky quy

Tong

Mliu s6: - BOSa/TCTD(Ban hanh thea Thong tu 86 49/20 14/TT-NHNN


CUD; ky313,689,548,943

313,689,548,943

Dauky335,209,877,603

335,209,877,603

313,689,548,943 335,209,877,603

Cuo;ky Oou ky

9,329,447,059 3,178,538,241

9,328,286,430 3,177,379,317

1,160,629 1,158,924

6,690,186,800,000 10,639,703,750,000

5,834,000,000,000 8,627,060,000,000.:;;::::-

856,186,800,000 2,012,643,750,000 '?I'

6,699,516,247,059 10,642,882,288,241,.{v~

2,538,995,975,000 5,659,397,875,000{~~

~~23,810,050,877 1,350,064,160

oOCB I N/6m un va Ihjnh VVQf«j""" Hing """"'91l6ntTHUY~TMINHsAo cAo TAl CHiNH

Quy Inarn 2018

10. Phat hanh giiy to co gia

MAu sa: - B05affCTD(Ban hanh theo Thong ill s6 49/20 14/TT-NHNN


CUD; ky f)ou ky

Ky phieu tCt 12 thang tai 5 namTrai phieu tCt 12 thang tai 5 narn

Tong

847,673,282,8823,630,000,000,000

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

4,477,673,282,882 4,361,689,265,933

11. Cac khoan n9' khac

CUD; ky f)ou ky

Cac khoan phai tra noi bo

Cac khoan phai tra ben ngoaiQui{ khen thuong phuc lQ'i

Tong

42,340,431,952

365,988,385,8709,328,883,085

22,013,460,903

344,009,834,3492,771,242,559

417,657,700,907 368,794,537,811

12. Tinh hlnh thl,l'c hi~n nghia vI;!v6'i Ngan sach Nha nwac

Phat sinh trang kyS6 cur dflu ky S6 phBi n¢p S6 dfi n¢p S6 dir cu6i ky

VND VND VND VND

Thue GTGT 2.697.273.330 5.266.584.829 4.839.604.699 3.124.253.460Thue TNDN 45.825.075.988 123.590.366.953 46.507.270.409 122.908.172.532Thue nha thau 228.463.655 1.285.576.174 809.639.267 704.400.562Thue nha d~t 7.833.270 7.833.270Cac loai thue khac 122.000.000 122.000.000Cac khoan phai nopkhac 6.401.655.779 20.645.125.649 18.404.224.667 8.642.556.761

T6ng cQng 55.152.468.752 150.917.486.875 70.690.572.312 135.379.383.315

~ll.,\1

{\~\t~:i~~~~_-

• JP.'-.----

-23-

,,,

oOCB Nittmtifl va th,nh VlJf1llf/NgIn .... """"" Il6nf

M~u sA: - BOSaffCTD(Ban hanh theo Thong ills6 49/20 14!IT-NHNN

ngay 31112/2014 cua NHNN Vi~tNam)THUY~T MINH BAacAo TAl CHiNHQuy I nam 2018

13. Von va quy cua T6 chLPCtin dl:ln9Bao cao tinh hinh thay d6i von chu sa hiiu

Von gop/ Von dreu Th~ng dlt von co Chenh lech tV gia Quy dlf phong tai Quy dIf tril bo Quy khac thuQc LQ'inhu~n sau thueSo dlt dau ky Co phieu quy chua pMn phoi/ La TongcQngIe phan hoi doai chinh sung von dieu Ie von chi! sa hilu luyke

So dltdau ky 5,000,000,000,000 98,800,000,000 (90,250,000,000) - 333,582,301,683 90,180,029,235 374,056,888 704,054,430,248 6,136,740,818,054

Tang trong ky - - - 110,782,817,217 - - - 493,908,283,175 604,691,100,392

- Tang von trong ky - - 110,782,817,217 110,782,817,217

- lO'i nhuan tang trong ky 493,908,283,175 493,908,283,175-

- Trieh bo sung cac quyeho ky truce

- - -Giam trong ky - - - 103,587,586,822 - - - 6,919,940,526 110,507,527,348- Sv dung trong ky - 103,587,586,822 - - - 6,919,940,526 110,507,527,348- Chia co tire ky nay -- Cac khoan giarn khac -

So dlt cuoi ky 5,000,000,000,000 98,800,000,000 (90,250,000,000) 7,195,230,395 333,582,301,683 90,180,029,235 374,056,888 1,191,042,772,897 6,630,924,391,098

-24-

oQ~~I Nremlln ve ttunt» "

M~u sA: - B05aITCTD(Ban hanh theo Thong tu 56 49/2014m-NHNN

ngay 31112/2014 ella NHNN Vi~t Nam)

OCB Ni~m tin va Illmll wr.mgTHUYtT MINH sAo cAo TAl CHINHQuy I narn 2018

18. Chi phi hoat dQng

1.Chi nop thue va cac khoan phi, Ie phi

2. Chi phi cho nhan vien

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

- Cac khoan chi dong gop thea IU'O'ng- Chi tro cap

3. Chi ve tal san- Trong do khau hao tai san co dinh

4. Chi cho hoat dong quan Iy cong VI,I

Trong do:

- Cong tac phi

- Chi ve cac H£>doan the cua TCTD

5. Chi nop phi bao hiem, bao toan tien glii cua khachhang6. Chi phi dl/ phong

Kynay Ky tnnrc1,045,074,553 877,082,205

123,149,589,977 86,568,530,418

90,438,347,508 64,343,808,490

24,911,174,679 13,515,008,220

306,876,802 254,026,86166,659,911,241 55,991,536,217

14,181,672,779 10,993,452,216

193,765,766,807 129,473,186,345

7,537,364,865 5,323,237,372

19,000,000 315,900,000

12,079,896,998 9,853,506,001

396,700,239,576 282,763,841,186Tong

VIII. cAc THONGTINKHAc

19. Giaodjchvo.icacbenlienquanGiao dich v&i cac ben lien quan la cac giao dich duoc thuc hi$n voi cac ben co lien quan v&iNgan hang. Cac ben dU'Q'ccoi la lien quan neu mOt ben co kha nang kiem scat hoac co anhhU'ang dang ke dOi v&i ben kia trong vi$c ra quyet dinh cac chlnh sach tal chlnh va hoatdOng. MOtben dU'Q'ccoi la ben co lien quan v&i Ngan hang neu:(a) Trl,l'c tiep ho~c gian tiep qua mOthay nhh~uben trung gian, ben nay:

~ Kiem soat ho~c bi kiem soat ho~c chju Sl,l'kiem soat chung bai Ngan hang (bao gOmcac cong ty mE;!,cong ty con);

~ Co vOngop vao Ngan hang va do do co anh hU'ang dang ke t&i Ngan hang;

~ Co quy€mdOng kiem soat Ngan hang;(b) Ben lien quan la cong ty lien doanh, lien ket rna Ngan hang la mOt ben lien doanh, lien

ket;(c) Ben lien quan co thanh vien la nhan Sl,l'chlnh trong Ban Quan Iy cLla Ngan hang ho~c

cong ty mE;!;(d) Ben lien quan la thanh vien m~t thiet trong gia dlnh cLla bat ky ca nhan nao da neu trong

diem (a) ho~c (c);(e) Ben lien quan la mOtdoanh nghi$p trl,l'ctiep ho~c ~ian tiep chiu Sl,l'kiem soat, dOngkiem

soat ho~c chju anh hU'ang dang ke, ho~c co quyen bieu quyet bai bat ky ca nhan naodU'Q'cd~ c~p den trong diem (c) ho~c (d).

-26-

.~.'" ~;.0-.-

ooe8 I Ni/!:mlinv~lhm/)vuVl)g.. Hang ........... 1I6ng I

THUY~TMINHBAo cAo TAl CHiNHQuy I narn 2018

Chi ti~t cac giao djch Ian vai cac ben lienquan trongquy 01 narn 2018 nhu sau:

M~u sa: - B05aITCTD(Ban hanh thea Thong nr s6 49120 14m-NHNN

ngay 31/12/2014 cua NHNN Vist Nam)

rren gitjBenlien quan

Gitj vao Rut ra

Tong Cty Ben Thanh - TNHH MTV 586,893,035,782 672,018,729,707

Cty TNHH Dau TU'TQA 11,598 30,082,500

Cty TNHH MTV Chuyen tien Quoe te NHTM Phuong Dong 2,753,890,777,053 2,750,018,760,302

Chi ti~t cac khoan phal thu va phai tra cac ben lienquan tal ngay31 thanq 03 nam 2018 nhu sau:

Ben lien quan Tien glii Lai phal tra

Tong Ctv Ben Thanh - TNHH MTV 519,189,810,491 1,894,849,964

CtVTNHH Dau ruTQA 28,833,352 477Ctv TNHH MTV Chuven tien QUDete NHTM Phuong Dong 63,874,733,780 696,235

20. Cac 5....ki~n sau ngay I~p bang C£)KTKhongc6 51,1' ki~n quan trQn~nao xay ra k~ tCr ngay I~pbang can doi k~ toan yeu cau phaic6 cac di~u chinh hoac thuyet minhtrong cac bao cao tal chfnh

21. M(rc dQ t~p trung theo khu v ....c dia Iy cua cac tai san, cong nQ'va cac khoan ml;lcngo~ibang

~ Tang ti@ngUi Cae earn k~t tineeTe Kinh doanh va clau tU'

Tong du nlf eho yayd\tng phdi sinh chung khodn

Trongnuac 53,071,090,925,793 64,307,471,752,508 1,383,249,084,327 19,471,409,500 18,527,327,394,581Nuacngoai 10,327,189,170 2,422,832,161,814 -

...,_- I'

-27-

oQ£Q I Niem tin Vii ttunt» vuqngTHUY~TMINHBAo cAo TAl CHINHQuy I nam 2018

M~u sa: - BOSa/TCTD(Ban himh theo Thong ill s6 49/2014/TT-NHNN


X. QUAN LY ROI RO TAl CHiNH22. Chinh sach quan Iy rui ro lien quan den cac cong cy tai chinh

Vi~c su dl,lng cac cong CI,Ital chinh, bao gom nhan ti~n gui cua khach hang va dau tU'vaocac tal san tai chinh c6 chat IU'O'ngcao da tro' thanh heat dOng mang tinh then chot giOpNgan hang dat dU'O'crnuc chenh I~ch lai suat can thi~t. Xet tu khia earth quan Iy rui ro, di~unay dol hoi Ngan hang k~t hop mOteach can d6i giG'acac cam k~t nqoai bang (nhu bao lanhva thu tin dunq) vol cac khoan cho vay (btlng dong nOit~ cOng nhu ng09i t~) d6i vai cac canhan va to chLYCthuoc cac rmrc dOtin cay khac nhau. Ben C9nhd6, Ngan hang cOngdau tU'mOt phan v6n lU'u dOng vao cac chLYngkhoan dau tU' hay cho cac ngan hang khac vay.NhG'ng rui ro lien quan d~n trao doi ngoc;iit~ va thay doi lai suat dU'Q'cquan Iy thong qua apdl,lng hGinmLYctrGingthai nham hGinch~ Sl,l't~p trung qua mLYcdong thai tham gia vao cachOc;itdOngco tac dl,lng can bang Ian nhau de giam thieu rui rooThong qua vi~c n~m giG'nhi~utai san la cac cong CI,Itai chinh c6 chat IU'O'ngcao, cO'cau bang can d6i k~ toan cua Nganhang c6 du kha nang phcng ngua rui ro trQng y~u trong qua trinh hOGitdOng kinh doanh vadam bao kha nang thanh khoan. Them vao d6, Ngan hang cOng tham gia vao nhi~u giaodich phcng ngua rui ro lien quan d~n cac cong CI,Itai chinh nhU'cac cam k~t hoan doi ngoc;iit~ cho ml,lCdich quan Iy rui ro lai suat.

Trong qua trlnh quan Iy rui ro tin dl,lng, Ngan hang da thi~t l(3pquy trinh tin dl,lng trong d6 ghichi tiet cac chinh sach va thu tl,lCcho vay cOng nhU'cac hU'ang dan thl,l'c hi~n de chuan h6acac hOGitdOng tin dl,lng cua Ngan hang. Rui ro thanh khoan dU'O'chGinch~ thong qua vi~cn~m giG'mOt56 IU'O'ngcan d6i ti~n mc;itva cac khoan tU'O'ngdU'O'ngti~n dU'ai dGingtai khoanNostro, cac khoan ti~n gLri c6 ky hGintGiiNgan hang Nha nU'ac va cac to chLYCtin dl,lng khacva cac giay to c6 gia. Cac ty I~ an toan co tinh den y~u t6 rui ro cOngdU'O'cSLrdl,lng de quanIy rui ro thanh khoan. Ngan hang thU'ang ti~n hanh danh gia chenh I~ch lai suat, so sanh vaicac thi tmang trong nU'ac va qu6c t~ de c6 nhG'ngdi~u chTnhkip thai. Them vao d6, vi~c apdl,lng cac quy trinh quan Iy rui ro nOibOcOng tr6' nen hi~u qua hO'n.Vi~c d6 cho phep Nganhang giam sat hi~u qua hO'ncac bi~n doi v~ v6n va giam cac sai s6t c6 the xay ra cOngnhU'nhG'ngthu tl,lCphLYCt9P khong can thi~t.

23. Rui ro tin dyng

Rui ro tin dl,lng la kha nang xay ra ton that trong hOGitdOng ngan hang cua to chLYCtin dl,lngdo khach hang khong thl,l'c hi~n hOc;lCkhong c6 kha nang thl,l'c hi~n nghTaVI,Icua minh theocam k~t.

Ngan hang kiem soat va quan Iy rui ro tin dl,lng bang cach thi~t I~p hGinmLYctin dl,lng tU'O'ngLYngvai mLYcdO rui ro ma Ngan Mng c6 the chap nMn dU'O'cd6i vai moi khach hang va d6ivai moi ITnhVI,I'Cdia Iy, nganh ngh~.

Ngan hang da thi~t l(3pquy trinh soat xet chat IU'O'ngtin dl,lng cho phep dl,l' bao sam nhCmgthay doi v~ tlnh hinh tai chinh, kha nang tra nO'cua cac ben d6i tac dl,l'atren cac y~u t6 dinhtinh, dinh IU'O'ng.H9n mLYctin dl,lng d6i vai moi khach hang dU'O'cthi~t I~p thong qua vi~c sudl,lng h~ th6ng xep hc;ingtin dl,lng, trong d6 moi khach hang dU'O'cx~p 10Gii6' mOtmLYCdOrUirooMLYCdO rui ro nay c6 the dU'O'csLradoi, c~p nh~t thU'ang xuyen.

-28-

~«,/,:1 '\l?i~'~~~~

~4~

gOCB Mem 1mva Injllh vuvngligan ..... """"'lflOog

THUY~T MINH BAo cAo TAl CHINHQuy I narn 2018

MAu s8: - BOSa/TCTD(Ban hanh theo Thong tIT s6 49/20 14/TT-NHNN


24. Rui ro thj tnJ'C1ng

24.1 Ru; ro fa; suAtRui ro lai suat la nhCl'ngrui ro phat sinh tCt>Sl,l'bien d¢ng v~ lai suat lam thay d6i ngu6n thunhap lai va/ho~c gia tr] kinh te cua Ngan hang.

Dr; nh~lYd6i v&i fai su~t

Vi~c phan tlch d¢ nhay rui ro lai suat duQ'c Ngan hang thuc hi~n dinh ky Mng thanq va baocao len Oy ban quan Iy tai san NQ'va C6 k~ tCt>cuOi thanq 11/2014.

D¢ nhay rui ro lai suat voi thu nh~p rong hi lai phan anh nhCmganh huang cua bien d¢nglai suat dOi vai thu nhap lai rong trong 1 narn tiep theo, tren cO'sa dong ti~n tai dinh lai suatcua tai san c6 va tai san nQ'nhGlYlai, vai gia dinh lai suat thay d6i 1% dOi vai tat ca cac taisan va a tat ca cac ky hGin.Thong tin v~ phan Uch d¢ nhGlYlai suat se duQ'c trinh bay khi c6 cac huang dan Cl,lth~ v~cach thuc thl,l'c hi~n.

Ngoai ra, Ngan hang cOngtham gia vao nhi~u giao dich phong ngCt>arui ro lien quan den caccong ct,Jphai sinh nhu hoan d6i lai suat cho ml,lCdich quan Iy rui ro lai suat.

Phan tich tai san va nQ'phBi tra theo ky hgn djnh fgi fai su~t th!!,c t~Ky h

oOCB Niem tin vii fllmll VII!;mg.....HM'II-.....

THUY~TMINHsAo cAo TAl CHiNHQuy I nam 2018

Cac khoan rnuc c6 lai suat tha n6i: Ky han dinh lal lai suat thuc t~ dl,J'atren ky dinh lai laisuat g§n nh~t tinh tCrthai di~m I~p bao cao tal chfnh;

~ Ky han dinh gia lal cua khoan rnuc phat hanh gi~y ta c6 gia du'a tren thai gian dao hanthvc t~ cua tCrngloai gi~y to c6 gia;

MAu sA: - B05aITCTD(Ban himh thea Thong nr s6 49f2014fTT-NHNN

ngay 31fl2f2014 ella NHNN Viet Nam)

Cac khoan rnuc c6 lai suat cOdinh: Ky han dlnh lal lai suat thuc t~ dua tren thai gian daohan thl,l'c t~ tinh tCrthai di~m I~p bao cao tal chinh rieng;

Cac khoan ml,lCc6 lai su~t tha n6i: Ky h~n dinh I~i lai suat thl,J'ct~ dl,J'atren ky dinh I~i laisu~t g§n nh~t tinh tCrthai di~m I~p bao cao tai chinh;

~ Ky h~n dinh gia I~i cua khoan ml,lCngu6n vOntai trO'uy thac d§u tU',cho vay ma t6 chuctin dl,lng chiu rui ro dU'O'cxac dinh nhU'sau:

Cac khoan ml,lc nguon vOnNgan Mng nh~n d~ tai trO',uy thac d§u tU',cho vay chi hU'angphi dU'O'cx~p vao khoan ml,lCkhong nh~y cam lai su~t;

Cac khoan ml,lCnguon vOnNgan hang nh~n theo cO'sa lai su~t tha n6i va tl,J'quy~t djnhlai su~t d§u ra, ky dinh I~i lai su~t thl,J'ct~ dl,J'atren ky dinh I~i lai su~t g§n nhat tinh tCrthai di~m I~p bao cao tai chfnh;

~ Ky h~n dinh I~i lai su~t cua khofm ml,lCcac khoan nO'khac dU'Q'cx~p lo~i vao khoan ml,lCkhong chiu lai.

"~~\\~~~

.~'.h~,':._~

-30-

10

THUYET MINH sAo cAo TAl CHiNHQuy I narn 2018

Rui ro lai suat (tiep theo)

M'u sa: - BOSaJTCTD(Ban hanh thea Thong nr s6 49/2014fIT-NHNN


24.1.

f)i~u ehinh lai suAt trong bien ao thai gianf)~n Til' 1d~n ro s as« TiI'6dfm Til' 1d~n Tren

Qua han Kh6ng cniu lai 1 thang 3thang 6tMng 12 thang 5nam 5nam Tongc{)ngVND VND VND VND VND VND VND VND VND

Tilisilnn~n mi;it, vang bac, da qui 841.639.853.917 841.639.853.917n~n giJ'itai NHNN 1.572.584.922.451 1.572.584.922.451n~n, vang gLriva eho vaycac TCTD khae t) 2.211.716.072.307 763.500.000.000 2.975.216.072.307Chllng khoan kinh doanh t) 225.401.000.000 255.869.000.000 481.270.000.000Cac c6ng cv tai ehlnh pMisinh va cac tai san tai ehinhkhae 19.471.409.500 19.471.409.500Cho vay khach hang (*) 2.259.161.541.415 10.695.217.717.377 19.843.746.600.790 14.035.097.338.922 3.469.939.723.941 2.223.911.192.518 52.527.074.114.963Chllng khoan dau III (*) 909.070.594.581 285.000.000.000 1.375.000.000.000 726.360.000.000 1.013.000.000.000 7.611.530.200.000 6.064.666.600.000 17.984.627.394.581G6p v6n, dau tll dai han (0) 61.430.000.000 61.430.000.000Tai san ell djnh va bat dongsan dau tll 517.103.323.773 517.103.323.773Tai san C6 khac t) 4.800.000.000 1.648.611.142.984 1.653.411.142.984Tang tai san 2.263.961.541.415 3.997.326.324.755 14.764.518.712.135 21.982.246.600.790 14.761.457.338.922 4.482.939.723.941 10.060.842.392.518 6.320.535.600.000 78.633.828.234.476

NQ'phili traCac khoan nQ'Chinh phu vaNHNN 2.862.220.714 76.728.737.550 206.958.393.585 27.140.197.094 313.689.548.943Ti~n giJ'iva vay tll' NHNN vacac TCTD khac 8.802.675.247.059 262.290.000.000 195.840.975.000 1.516.050.877 9.262.322.272.936n~n giJ'icua khach hang 20.914.246.744.700 11.654.478.791.732 9.462.398.632.065 7.976.672.848.068 3.102.701.032.684 914.649.500 53.111.412.698.749Cac c6ng el,ltai chinh phaisinh va cac khoan nQ'taichinh khacV6n tai irQ',uy tMc dau tll,cho vay rna TCTD ehju rui ro 336.886.500.000 763.756.550.000 1.492.350.000 767.250.000 1.294.695.650.338 44.103.385.294 2.441.701.685.632Phat hanh giay to c6 gia 400.000.000.000 110.850.176.748 1.124.522.032.959 2.842.301.073.175 4.477.673.282.882Cac khoan nQ'khac 1.450.404.651.177 1.450.404.651.177

Tang nQ'phili tra 1.450.404.651.177 30.456.670.712.473 12.757.254.079.282 9.781.699.552.398 9.129.102.328.121 7.435.538.731.197 46.534.085.671 71.057.204.140.319

Mllc chenh I~h nh

ftOCB,':!,'W' Ni&fI1 lin va IIvnh vuong...........-.""'" I

THUY~TMINHBAo cAo TAl CHiNHQuy I narn 2018

MAu s8: - BOSa!fCTD(Ban hanh thea Thong tu s6 49/2014/TT-NHNN


24.2. Rui '0 tidn tfRui ro ti~n t~ la rui ro rna gia trj cua cac cong cu tal chinh b] thay dOixUcltphat tli nhC'rngthaydOiv~ ty gia.

Ngan hang dU'Q'cthanh I~p va heat d¢ng tal Vi~t Nam voi dOng ti~n bao cao la VND, dOngti~n giao djch chinh cua Ngan hang cOng la VND. Cac khoan cho vay va (longtruce khachhang cua Ngan hang chu yeu b~ng VND, m¢t phan b~ng do la My. Tuy nhlen, m¢t so tal sankhac cua Ngan hang l

,..

THUY~T MINH BAacAo TAl CHiNHQuy I narn 2018

Miu sa: - BOSarrCTD(Ban hanh thea Thong ills6 49/20 14fIT-NHNN


Phan loai tai san va cong no theo loai ti€ln t~ oa oU'O'cquy ooi sang VND tai nqay 31 thanq 03 nam 2018 nhu sau:

Gia trj wing tien t~ Cec ngo

()

THUY~T MINH BAo cAo TAl CHiNHOuy I narn 2018

MAu sa: - BOSaJTCTD(Ban hanh thea Thong ttl s6 4912014/TT-NHNN


24.3. Rui ro thanh khoim

Qullh

"OCB; Nf~mtin vaIhjnhvwog MAu s6: - BOSaffCTD(Ban hanh thee Thong tu s6 49/20 14/TT-NHNN

ngay 31112/2014 cua NHNN Viet Nam)NgIn HAng-.gD6ng ,

THUY!:T MINH BAo cAo TAl CHiNHQuy I narn 2018

Rui ro thanh khoan (tiep theo)Rui ro thanh khoan 113rui ro do: (i) Ngan hang khang co kha nang thvc hi(m cac nghia vu tal thaidi~m phat sinh nghia vu tal chfnh; hoac (ii) Ngan hang co kha nang thvc hi~n nghia vu khi denhan nhU'ng phai chiu ton that lon d~ thl,l'c hlen nghia vu do.

QUEmtri ru; ro thanh khoan

Muc th!lucua Ngan hang trong vi~c quan tr] rui ro thanh khoan 113d~ dam bao toi da rang Nganhang co du kha nang thanh khoan d~ thuc hi~n nghia vu khi den han, trong dieu ki~n binhthuonq va dieu ki~n cang thang, rna khang d~ phat sinh 10khang dang co hoac anh hU'ang t&idanh tieng cua Ngan hang.

£)~ giam thi~u rlli ro thanh khoan, Ngan hang duy tri cO'cau tai san nQ'va tai san co phu hQ'p,dong thai tang cU'ang kha nang huy dQngtCl'nhieu nguon khac nhau. Ngan hang quan Iy tai sanco Unh thanh khoan cao, linh hO

oOCB i NI/'III /m va thm!) vvullgNginHin9 I'IIoaOig Il6ng ;

THUY~TMINHsAo cAo TAl CHiNHQuy I nam 2018

khach hang dU'Q'cxac dinh dva vao tinh chat cua cac khoan nay hoac thai gian dao hantren hop dOng. Tal khoan Vostro va ti~n gLi'ithanh toan dU'Q'cthuc hien giao djch theonhu diu cua khach hang va do d6 dU'Q'cxllp loai khong ky han. Thai gian dao han dOivoi cac khoan vay va tieln gLi'ic6 ky han dU'Q'cxac djnh dua tren nqay dlln han theo hopdOng. Trong thuc tll, cac khoan nay c6 the dU'Q'Cquay vonq, va do d6, duy trl tOng thaigian dal hon thai gian dao han ban dau hoac cac khoan ti~n gLi'i c6 ky han c6 the ruttruoc han (khong thvc hi~n dung dlln ngay dao h

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BAocAo TAlCHfNHRII~NG au)' INAM2018 - Ngân Hàng Phương Đông (OCB) · 2018. 8. 3. · OCB I Ntdmlinva/tt;nh vuvng NgIn Hang..... BOng , BAocAo TAlCHfNHRII~NG au)'INAM2018 NGANHANGTMCPPHUONGDONG