NGA-N HANG co PHAN BAo VIET · 2018. 9. 13. · NGAN HANG THU'O'NG MAl.CO PHAN sAo VIET. sAo cAo COAHQIDONGQUANTR! HOidong quan tr] Ngan hang ThU'O'n~mat Co phan BaDViet trlnh bay

BAo cAo TAl CHiNHCHO NAM TAl CHiNH KET THUC NGAV 31 THANG 12 NAM 2017

NGA-N HANG THU'O'NG MAI-•co PHAN BAo VIET•

NGAN HANG THU'O'NG M~I co PHAN sAo vrsr

.Ml)C LVC

Trang

1. M!,Ic l!,Ic 1

2. Thong tin chung 2·3

3. Bao cao cua HOid6ng quan trj 4

4. Bao cao ki~m toan doc I$p 5-6

5. Bang can d6i ke toan tai ngay 31 thanq 12 narn 2017 7-9

6. Bao cao ket qua heat dong kinh doanhcho narn tal chinh ket thuc nqay 31 thang 12 nam 2017 10

7. Bao cao luu chuyen ti~n t$cho narn tal chinh ket thuc ngay 31 thang 12 narn 2017 11 - 12

8. Ban thuyet minh Bao cao tai chinhcho nam tal chinh ket thuc nqay 31 thanq 12 narn 2017 13 - 63

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1

NGAN HANG THU'O'NG M~I co PHAN sAo vier

THONG TIN CHUNG

NGAN HANGNgan hang Thuonq rnai Co phan Bao Viet (sau day gQi tat la "Nqan hang") la conq ty lien ket cuaTap dean Bao Viet va do Tap dean Bao Viet sa hCfu49,52% von di~u Ie. Tap dean Bao Viet la motdoanh nghiep Nha nuoc d§ dU'Q'cco ph~n hoa (tnroc khi co phan hoa la Tong Cong ty Baa hiern VietNam) va chuyen doi thanh cong ty co phan vao nqay 15 thanq 10 narn 2007.

Ngan hang Thuonq rnai Co phan Bao Viet (sau day gQi t~t la "Nqan hang") dU'Q'cthanh lap ngay 11thang 12 narn 2008 thea Gi§y phep so 328/GP-NHNN cua Ngan hang Nha nuoc Viet Nam ("NHNN)va theo Gi§y chung nhan dang ky kinh daanh thay doi I~n thu 10 vao nqay 24 thang 11 narn 2017.

Von difW I~ theo gi~y ch{Fng nh~n dang ky kinh doanh: 3.150.000.000.000 VND

Tru sa hoat d(>ngDia chi T~ng 1 va t~ng 5 tea nha Corner Stone, so 16 Phan Chu Trinh, PhU'ang Phan Chu

Trinh, Qu$n Hoan Kiem, Thanh pho Ha Noi, Viet Nam.Bi$n thOi?i (84-24)39288989Fax (84-24)39288899M§ so thue 0103126572

HO<;1td(>ng ella Ngan hang theo gi~y ehCPngnh~n dang ky kinh doanh la: thl,l'c hien cac giao dichngElI1hang bao gam huy dong va nh$n ti!3n gCringan han, trung han va dai han tl) cac to chuc va canhan; cha vay ngan han, trung han va dai han doi v&i cac to chuc va ca nhan tren cO'sa tfnh ch§t vakha nang nguon von cGa Ngan hang; thl,J'chien CaGgiao dich ngo.ai te, cac dich VI,J tai trQ' thU'O'ngmaiquae te, chiet khau thU'O'ngphieu, trai phieu va cac gi§y ta co gia khac, va cac dich VI,I ngan hangkhae dU'Q'cN.HNN cho phep.

H(>i dbng quan trj va Ban d1~UhanhThanh vien Hoi dong qUElI1tri, Ban Kiem soat va Ban di~u hanh cua Ngan hEln9 trong nam va chaden thai diem I$p Bao cao nay baa gam:

HQva ten Ch{Fcv~ Ngay_bo nhi~m/tai bo nhi~m

Ong LU'uQuyet Thang Chu tich Bo nhiem ngay 27 thang 5 nam 2014

Ong Nguyen Hong Tuan Pho Chu tich Bo nhi$m ngay 27 tMng 5 nam 2014

Ong Bui Quae VU'O'ng Pho Chu tjch Bo nhiem ngay 27 tMng 5 nam 2014

Ba Ngo Thj Thu Trang Thanh vien rai bo nhiem ngay 26 thang 5 nam 2014

Ong Ton Quoc Binh Thanh vien rai bo nhiem ngay 26 tMng 5 nam 2014 :::Ba Kim Thi Thanh Ha Thanh vien Bo nhiem ngay 26 tMng 5 nam 2014 ,J,

Ong Bui Van Phuc Thanh vien Bo nhiem ngay 13 thang 6 nam 2017')

Ong B$u Minh Lam Thanh vien Bo nhiem ngay 26 thang 5 nam 2014

"-,Ban killm soat I

'"H9 va ten Ch{Fcv~ Ng_ay_bo nhi~m/ tiJi bo nhi~m

Ong Nguyen Duy Khanh TrU'ang ban Bo nhiem ngay 26 thang 5 nam 2014

Ba Le Anh PhU'O'ng Thanh vien Tai bo nhiem ngay 26 thang 5 nam 2014

Ba Nguyen Thi Van Anh Thanh vien Bo nhiem ngay 26 thang 5 nam 2014

2

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H9 va ten Ngay bo nhiem/tei bo nhiem

NG.AN HANG THU'ONG MAl CO PHAN BAo VIET. .

Ban £)ieu bent:

Ong Ton Ouoc Binh

Ong Nguyen Hong Tuan

Ong Bui Van Phuc

Ong Va Trung Thanh

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Ba Nguyen Th] LOy

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Ouyen Tong Giarn doe

Tong Giarn doc

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Ouyen Ke toan tmang

Bo nhiern nqay 28 thanq 10 narn 2017

Het nhiern ky nqay 30 thanq 09 narn2017

Bo nhiern ngay 31 thanq 08 narn 2015

Bo nhiern ngay 05 thang 10 narn 2017

Bo nhiern nqay 05 thanq 10 nam 2017

Bo nhiern nqay 05 thariq 10 narn 2017

Bo nhiern nqay 09 thang 10 narn 2017

Bo nhiern nqay 08 thanq 12 narn 2014

Dai dien theo phap luatNWJ'di dai dien theo phap luat cua Nqan hang trong narn va eho den thoi diem lap bao cao nay baoqorn:

H9vat~~n ~C~h~LP~C~v~f1~ ~T~h~&~ig~/~a~n~d.~a~m~n~h~i~~m~vLit~r~i___

Ong l.uu Ouyet Th£ng Chu tieh HQi dong quan trj Tu 28/10/2017

Ong Nguyen Hong Tuar1 Tong Giam doe Tu 01/01/2017 den 28/10/2017

Ong LLl'u Quyet Th£ng da uy quyen cho Ong Ton Quae Binh - Quyen Tong Giam doc Ngan hang kybao eao tai ehinh cho nam tai ehinh ket thue ngay 31 thang 12 nam 2017 theo giay uy quyen so4868/2017/Q8-H8QT ngay 25 thang 11 nam 2017.

KIEM ToAN VIENCong ty TNHH Kiem toan va TLl' van A&C da dLl'Q'echi djnh kiem toan Bao cao tai chinh cho nam taichinh ket thue ngay 31 thang 12 nam 2017 eua Ngan hang.

3

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NGAN HANG THU'O'NG MAl CO PHAN sAo VIET. .

sAo cAo COA HQIDONG QUAN TR!

HOi dong quan tr] Ngan hang ThU'O'n~mat Co phan BaD Viet trlnh bay bao CaD cua mlnh cunq vaiBaD CaDtai chinh cho narn tal chinh ket thuc nqay 31 thanq 12 narn 2017 d§ duoc kiem toano

TRACH NHleM COA BAN DIEU HANH DOl val BAo cAo TAl cHiNH

Ban £)ieu hanb Ngan hang chiu trach nhiern ve cac BaD CaDtai chinh phan anh trung thuc va hop Iytlnh hlnh heat dong, k~t qua kinh doanh va lU'u chuyen tien t$ cua Ngan hang trong tCrng narn talchinh. Trong viec I$p cac BaD CaDtai chinh nay, Ban £)ieu hanh phai:

Chon ll,J'acac chinh sach k~ toan thich hop va ap dl,mg cac chinh sach nay mot each nbat quan:Thuc hien cac phan dean va cac uoc tinh hop Iy va than trong;Neu ro cac Chuan rnuc Ke toan ap dl,mg cho Ngan hang co dU'Q'ctuan thu hay kh6ng va tM canhCmg sai I$ch trong yeu so vai nhCmg ChUElnml,J'Cnay da dU'Q'ctrlnh bay va giai thich trong BaDCaDtai chinh;L$p cac BaD CaDtai chinh tren co sa hOc;ltdong lien ti.,JctrCrtrU'ang hQ'p kh6ng the gia dinh r~ngNgan hang se ti~p tl,JChOc;ltdong lien tl,Jc.Thi~t I$p va thl,J'chi$n h$ thong kiem soat noi bOmot cach hCPuhi$u de dam baD vi$c I$p va trlnhbay BaD CaDtai chinh kh6ng co sai sot trong y~u do gian I$n ho~c nh~m IEln.

Ban £)ieu hanh dam baD cac so k~ toan thich hQ'p dU'Q'c lU'u giCP d~y du de phan anh tlnh hlnh taichinh cua Ngan hang vai muc do chinh xac hQ'p Iy tc;lib~t ky thai diem nao va cac so sach ,,~ toantuan thu ch~ do k~ toan ap dl,Jng. Ban £)ieu hanh cOng chiu trach nhi$m quan Iy cac tai san cua Ngan .hang va· do do da thl,J'chi$n cac bien phap thich hQ'pde ngan chan va phat hi$n cac hanh vi gian I$nva cac vi phc;lmkhac.

Ban £)ieu hanh cam ket da tuan thu cac yeu c~u neu tren trong vi$c I$p Bao CaDtai chinh.

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Ha NOi, Viet Nam -i'

Ngay 01 thang 02 nam 2018

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Chung toi da kiern toan Bao cao tai chfnh kern theo cua Nqan hang ThU'ong rnai Co phan Bao Viet (sauday qoi t~t la "Nqan hang"), duoc lap nqay 01 thanq 02 narn 2018, tli trang 07 den trang 63, bao gamBang can doi ke toan t<;linqay 31 thang 12 narn 2017, Bao cao ket qua heat dong kinh doanh, Bao caoluu chuyen tien te cho narn tai chfnh ket thuc nqay 31 thang 12 narn 2017 va Ban thuyet minh Bao caotai chfnh.

Trach nhiern cua Ban £li~u hanhBan f)ieu hanh Ngan hang chiu trach nhiern v~ lap va trlnh bay trung thvc va hop Iy Bao cao tal chfnhcua Ngan hang theo cac Chuan rnuc Ke toan Vi$t Nam, H$ thong ke toan cac to chirc tfn dl,Jng Vi$tNam va cac quy dinh phap Iy co lien quan den vi$c I$p va trinh bay Bao cao tai chfnh va chiu trachnhi$m v~ kiem soat noi bO ma Ban f)i~u hanh xac dinh la c~n thiet de dam bao cho vi$c I$p va trinhbay Bao cao tai chfnh khong co sai sot trQng yeu do gian I$n ho~c nh~m Ian.

Trach nhiem cua Ki~m toan vienTrach nhi$'m cua chung toi la dU'a ra y kien v~ Bao cao tai chfnh dl)'a tren ket qua cua cuoc kiem toanoChung toi da tien hanh kiem toan theo cac Chuan ml)'C Kiem toan Vi$t Nam. Cac chuan ml)'C nay yeudu chung toi tuan thu chuan ml)'C va cac quy dinh v~ dC;lOduc ngh~ nghi$p, I$p ke hOC;lchva thl)'C hi$ncuoc kiem toan de dC;ltdU'Q'c51)' dam bao hQ'p Iy v~ vi$c li$u Bao cao tai chfnh cua Ngan hang co consai sot trQng yeu hay khong.

Cong vi$c kiem toan bao gam thl)'C hi$n cac thu tl,lCnh~m thu th$p cac b~ng chung kiem toan v~ cac soli$u va thuyet minh tren Bao cao tai chinh. Cac thu tl,lCkiem toan dU'Q'cIl)'a chQn dl)'a tren xet doan cuakiem toan vien, bao gam danh gia rui ro co sai sot trQng yeu trong Bao cao tai chinh do gian I$n ho~cnh~m Ian. Khi thl)'C hi$n danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat noi bo cua Nganhang lien quan den vi$c I$p va trinh bay Bao cao tai chinh trung thl)'c, hQ'p Iy nh~m thiet ke cac thu tl,lCkiem toan phu hQ'pvcYitinh hinh thl)'c te, tuy nhien khong nh~m ml,lCdfch dU'a ra y kien v~ hi$u qua cuakiem soat noi bO cua Ngan hang. Cong vi$c kiem toan cOng bao gam danh gia tfnh thich hQ'p cua cacchinh sach ke toan dU'Q'c ap dl,lng va tinh hQ'p Iy cua cac U'cYCtinh ke toan cua Ban f)i~u hanh cOngnhU' danh gia viec trinh bay tong the Bao cao tai chfnh.

Chung toi tin tU'ang r~ng cac b~ng chung kiem toan ma chung toi da thu th$p dU'Q'c la d~y du va thfchhQ'p lam co sa cho y kien kiem toan cua chung toi.

y ki~n cua Ki~m toan vienTheo y kien cua chung toi, Bao cao tai chinh da phan anh trung thl)'C va hQ'p Iy, tren cac khia c<;lnhtrQng yeu tinh hinh tai chinh cua Ngan hang ThU'ang mC;liCo ph~n Bao Vi$t t<;lingay 31 thang 12 nam2017, cOng nhU' ket qua hO<;ltdong kinh doanh va tinh hinh lU'u chuyen tien te cho nam tai chfnh ketthuc cung ngay, phu hQ'p vcYicac Chuan ml)'C Ke toan Viet Nam, H$ thong ke toan cac to chuc tin dl,lngVi$t Nam va cac quy dinh phap Iy co lien quan den vi$c I$p va trinh bay Bao cao tai chfnh.

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6

NGAN HANG THU'O'NG MAl co PHAN BAo VIET. . B02-TCTD

SANG CAN £)61 KE roANT?i ngay 31 thanq 12 narn 2017

Don vi tfnh: VND

Thuyetminh T?i 31/12/2017 T?i 31/12/2016

A- TAl SAN

Ti~n m~t, vang bac, da quy V.1 128.675.596.620 139.301.813.553

II Ti~n giPi tal ngan hang Nha nU'ZYeVi~t Nam V.2 743.618.492.230 1.012.000.399.800('NHNN)

III Ti~n, vang giPi va cho vay cac TCTD khac V.3 6.458.476.284.979 3.219.721.584.874 .

Tien, vang gCPit<;licac TCTD khac V.3.1 6.354.840.884.979 3.216.086.184.874-:::::5;

Cho vay cac TCTD khac V.3.2 103.635.400.000 3.635.400.000.......\N

Du' ph6ng rui ro cho vay cac TCTD khac .,.0

IV Ch(Png khoan kinh doanh V.4 3.829.041.107.959 2.088.436.800.000~

Chung khoan kinh doanh 3.830.869.391.416 2.091.466.800.000 ~NDl! ph6ng qlarn qia chung khoan kinh doanh (1.828.283.457) (3.030.000.000) .......

2.195.600.000~~

V Cac eong cu tai ehinh phai sinh va cac tal san --ehinh khac

VI Cho vay khach hang 21.407.367.927.309 15.056.855.822.121

Cho vay khach hang V.5 21.732.405.707.869 15.204.978.409.768

Du ph6ng rui ro cho khach hang V.6 (325.037.780.56D) (148.122.587.647)

VII Hoat dQng mua nQ' V.7 192.582.527.528 192.582.527.528

Mua no 194.037.811.111 194.037.811.111

Dl! ph6ng rui ro heat dong mua no (*) (1.455.283.583) (1.455.283.583)

VIII Ch(Png khoan d§u tu V.8 14.262.833.059.164 11.544.474.933.906

Chung khoan dctlUtu s~n sang di ban 12.040.233.164.257 8.608.227.792.702

Chung khoan dau tU' giCPden nqay dao h<;ln 2.748.764.558.385 3.213.220.521.101

Dl! ph6ng giam gia dau tU' chung khoan (526.164.663.4 78) (276.973.379.897)

IX Tai sail e6 dlnh 35.217.619.198 37.263.318.305

rai san co djnh hCPuhinh V.9 28.603.247.293

Nguyen gia 113.782.793.240 I

Gia tri hao man lOy ke (85.179.545.947) 1Tai san co djnh va hinh V.10 6.614.371.905 'I

Nguyen gia 70.444.846.886 ~

Gia tri hao man lOy ke (63.830.474.981)

X Tai san co khac V.11 1.801.970.108.204 1.000.634.857.648

Cac khoan phai thu V.11.1 44.250.092.836 50.012.160.434

Cac khoan iai, phi phai thu V.11.2 1.340.811.603.279 752.936.667.880

Tai san C6 khac V.11.3 416.908.412.089 19';'.686.029.334

Cac khoan dl! phOng rui ro cho cac tai san C6 noibang khac

TONG TAl SAN CO 48.861.978.323.191 34.291.272.057.735

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NGAN HANG THU'ONG MAl co PHAN BAo VIET. .Bang can dbi k6 toan (ti6p theo)

Tc;li31 thang 12 narn 2017

B- NO' PHAI TRA vA V6N CHU so HLFU

I. cac khoan Ng ehinh phu va NHNN

II Ti~n gLPiva vay cac TCTD khacTi~n gui cua cac TCTD khacVay cac TCTD khac

III Ti~n gLi>icua khach hang

IV Cac eong cu tal ehinh phai sinh va cac khoantal ehinh khac

V Vbn tal tro, uy thac d~u tu, eho vay TCTD chjuro

VI Phat hanh gi~y try co gia

VII Cac khoan ng khacCac khoan lai, phi phai traCac khoan phai tra va cong no khacDl,I'phonq rui ro khac (Dl,I' ph6ng cho cong notiern an va cam ket nqoai bang)

T6NG NO' PHAI TRA

VIII Vbn va cac quyVon cue TCTDV6n 6ieu I~Quy cua TCTDChenh I~ch ty gia hoi doelChenh I~ch danh gia 19itel sanL<;Yinhu~n chlJ'aphfm phoi

T6NG NO' PHAI TRA vA V6N CHU So' HLFU

8

B02-TCTD

Thuyetminh T?i 31/12/2017 T?i 31/12/2016

V.12 366.475.912.799

V.13 16.250.993.984.915 7.393.423.085.7588.012.656.365.643 5.405.098.278.7378.238.337.619.272 1.988.324.807.021

V.14 24.065.283.517.769 20.599.971.094.387

V.15 4.379.971.556.727

667.668.638.721556.008.339.595111.660.299.126

2.050.000.000.000

495.563.642.985412.041.652.89583.521.990.090

V.16V.17

45.363.917.698.132 30.905.433.'135.929

V.19 3.498.060.625.059 3.385.838.321.8063.150.000.000.000 3.150.000.000.0003.150.000.000.000 3.150.000.000.000135.468.047.484 117.828.901.996

212.592.577.575 118.009.419.81048.861.978.323.191 34.291.272.057.735

NGAN HANG THU'O'NG MAl co PHAN BAo VIET. .

Bang can d6i k~ toan (ti~p thea)T~i 31 thang 12 nam 2017

cAc CHI TIEU NGOAI BANG CAN £)01 KE ToAN

Chi tieu T~i 31/12/2017

43.000.000.000Bao lanh vay von

Cac cam ket giao dich h6i doa:- Cam ktJt mua ngo~i t~- Cam ktJt ban ngo~i t~- Cam ket giao djch hoen a6iCam ket trong nghi$p vu LlCBaa lanh khac

63.119.000.000

624.523. 000. 000616.687.500.000678. 064. 400. 000717.542.720.49593.307.220.852

NgU'6'i I$p bieu Ngu'6'i phe duyet

Ba Nguyen Ouynh Anh

Ouyen K~ toan tm<Yng

Ba VU'ong Th] Ngoe Lan

Pho ph6ng Ke toan tai ehinh Ouyen Tong Giarn a6e

Ha NQi, Vi$t Narn

Ngay 01 thang 02 narn 2018

9

B02 - TCTD

T~i 31/12/2016

240.713.134.527387.041.431.709

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NGAN HANG THU'O'NG MAl co PHAN BAo VIET. . B03 - TCTD

sAo cAo KET QuAKINH DOANHCho narn tai chinh kM thuc ngay 31 thang 12 narn 2017

Do'n vi tinh: VND

Narn 2017 Narn 2016

2.733.459.016.832 2.002.548.710.966

1.852.479.980.618 1.387.879.797.249880.979.036.214 614.668.913.717

47.143.169.057 24.266.348.171

14.845.939.202 9.391.897.66132.297.229.855 14.874.450.510

1.110.705.774 13.553.133.539

129.292.117.929 12.125.526.138

ThuyetminhCHi TIEU

1 Thu nhap lai va cac khoan thu nhap tU'O'ngtll VI. 12 Chi phi lai va cac chi phi tU'O'ngtl,J' VI.2I Thu nhap lai thuan

3 Thu nhap tti heat dong dich Vl,J

4 Chi phi heat dong dich Vl,J

II Lai thuan tli' hoat dQng dlch vI;I VI.3

III Lai thuan tli' hoat dQng kinh doanh nqoal h6i VI.4

IV Lai/(L6) thuan tli' mua ban ch(rng khoan kinh VI.5

V Lai thuan tli' mua ban ch(rng khoan dc\u tU'

71.538.630.399101.056.466

71.437.573.933

4.425.889.342

2.161.333.9812.264.555.361

Thu nhap tti heat dong khacChi phi heat dong khacLai/(L6) thuan tli' hoat dQng khac

56VI VI.6

VII Thu nhap tli' gop vbn, mua c6 ph~n

VIII Chi phi hoar dQng ~ 395.352.728.673497.936.006.422VI.7

L<;>,inhuan thuan tli' heat dQng kinh doanhtru-oc chi phi d~ ph6ng rui ro tin dl,mg

X Chi phi dV' ph6ng rui ro tin dt.Jng

IX 331.306.869.164.548.007.6.38.711

214.632.781.106

116.674.088.058

23.366.744.945

400.970.859.585

147.036.779.126

29.442.475.873

VI.8

XI T6ng I<;>,inhuan trU'Oocthu~7 Chi phi thue TNON hi$n hanh8 Chi phi thue TNON hoan Ic;liXII Chi phi thu~ TNDN

XIII L<;>,inhu~n sau thu~

XIV Uii coobim tren c6 phi~u

V.18

23.366.744.94529.442.475.873

3.307.343.113117.594.303.253

356 279V.19

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NgU'ai phe duy$t

6ng T6n Quoc Sinh

Quyen Tong Giam doc

Sa Nguyen Quynh Anh

Quyen Ke toan trU'ang

Sa VU'O'ngThi Ngoc Lan

PhD phong Ke toan tai chinh

Ha NOi,Vi$t Nam


10

NGAN HANG THU'O'NG M~I co PHAN BAo Vn~T

BAo cAo LU'U CHUYEN TIEN Te(Theo phU'O'ngphap true ti~p)Cho narn tal chinh k~t thuc ngay 31 thanq 12 narn 2017

CHi TIEU

LU'uchuysn ti~n tlP hoat d<)ng kinh doanh

Thu nhap lai va cac khoan thu nhap tU'O'ngtl,l' nhan

Chi phi lai va cac khoan chi phi tU'O'ngtl,l' da tra (*)Thu nhap tiJ>heat dong dich VI,! nhan duocChenh lech s6 tien thvc thu/thuc chi tiJ>heat dongkinh doanh (ngo<;lite, vanq bac, chung khoan)Thu nh$p/(Lo) khacTien thu cac khoan no da diroc xu Iy xoa,bu dap b~ng nguan rui roTien chi tra cho nhan vien va heat dong quan Iy, congvu (*)

Tien thue thu nhap tmrc nop trong ky (*)

LU'uchuy{m tion thutm tiPhoet d{jng kinh doanhtrU'&c nhCPngthay doi va tai san va von /U'u d{jng

·Nhfrng thay d6i v~ tai sfm ho~t d<)ng

(Tang)/ Giam cac khoan tien, vang gui

va cho vay cac TCTD khac(Tang)/ Giam cac khoan ve kinh doanh chung khoan(Tang)/ Giam cac cong Cl,! tai chinh phai sinhva cac tai san tai chinh khac(Tang)/ Giam cac khoan cho vay khach hangGiam nguan dl,l' ph6ng de bu dap ton that cac khoan(Tang)/ Giam khac ve tai san hO<;ltdong

Nhfrng thay d6i v~ cong nQ'ho~t d<)ngTang/ (Giam) cac khoan nO'chinh phu va NHNNTang/ (Giam) cac khoan tien gui, tien vaycac to chuc tfn dl,lngTang/ (Giam) tien gui cua khach hang(bao gam ca Kho bC;'lcNha nU'&c)Tang/ (Giam) phat hanh giay t& c6 gia (ngo<;litn) giayc6 gia phat hanh dU'O'ctinh vao hO<;ltdong tai chinh)Tang/ (Giam) khac ve cong nO'hO<;ltdong

LU'uchuYfm tian thutm tiPh09t d¢ng kinh doanh

11

Thuy~tminh

V.20

B04 - TCTD

Don vi tinh: VND

Nam 2017 Nam 2016

2.145.584.081.433 2.092.900.559.677(1.708.513.293.918) (1.311.774.824.810)

32.297.229.855 14.874.450.510130.402.823.703 25.678.659.677

76.791.799 529.813.1782.187.763.562 70.907.760.755

(472.555.118.203) (387.622.619.762)

(26.455.655.847) (21.042.503.091)103.024.622.384 484.451.296.134

(100.000.000.000)

(4.706.952.000.255) (4.203.179.751.293)(2.195.600.000)

(6.527.427.298.101) (2.312.048.801.540)

(213.606.395.158) (286.940.876.733)

(366.475.912.799) (834.282.917.711)8.857.570.899.157 (1.160.289.956.025)

3.465.312.423.382 5.475.115.430.395

2.329.971.556.727

30.036.218.810 8.046.931.725 J;

2.869.258.514.147 (2.829.128.645.048)

-

NGAN HANG THU'O'NG M~I CO PHAN sAo VI~T S04-TCTDBaa cao luu chuytm tfen t~ (tiep thea)

Sao cao lU'uchuyen ti~n t~ (ti~p theo)Cho nam tai chfnh ket thuc ngay 31 thang 12 narn 2017

CHi TIEUThuy~tminh Narn 2017 Nam 2016

LU'u chuyen ti~n tw hoat dQng d~u tU'

Mua sam tai san co dinh (*)

LU'u chuytm tilm thuen tiP noet d¢ng dtw tir

LU'u chuyen ti~n tw hoat dQng tai chinhCo tuc tra cho co dong, lo'i nhuan da chia (*)

LU'u chuyen ti~n thuan trong narn

(9.511.938.545) (6.306.655.823)

(9.511.938.545) (6.306.655.823)

(63.000.000.000)

(63.000.000.000)....,,~

2.859.746.575.602 (2.898.435.300.871 ) ~1VI1.1 4.367.388.398.227 7.265.823.699.098

'.~

VI1.1 7.227.134.973.829 4.367.388.398.227

LU'u chuy6n tien thuen tiP host dgng tai chinh

Ti~n va tU'O'ngdU'O'ngti~n d~u narn

f)i~u chinh anh hU'cYngcua thay d6i ty gia

Ti~n va tU'O'ngdU'O'ngti~n cu6i nam

NgLl'O'ilap bieu NgLl'O'iphe duyet

Ba VLI'O'ngThi Nqoc Lan

Ph6 ph6ng Ke toan tai chfnh

Ba Nguyen Ouynh Anh

Ouyen Ke toan tm&ng Ouyen Tong Giam doc~~'(;;Ny:Ju Hru VHa NQi, Vi$t Nam


12

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHINH (tiep theo) .Tai ngay 31 thang 12 narn 2017 va cho narn tal chfnh ket thuc cung nqay

S05-TCTD

BAN THUYET MINH sAo cAo TAl CHiNHCho nam tal chinh k~t thuc ngay 31 thanq 12 nam 2017

I. D~C DIEM HO~T DQNG CLlA NGAN HANG

1. Hlnh thwc sa hfru vbn Ngan hang Co phan.

2. Linh vue kinh doanh Tai chfnh - Ng§m hang.

3. Nganh ngh~ kinh doanhHeat dong kinh doanh chfnh cua Ngtm hang lEI:thvc hien cac giao dich ngan hang bao g6m huydong va nhan ti~n gLPing~n han, trung han va dai han tli cac t6 chuc va ca nhan; cho vay ng~nhan, trung han va dai han doi vot cac to chuc va ca nhan tren co sa tfnh chat va kha nang ngu6nvon cua Ngan hang; thuc hi$n cac giao dich nqoai t$, cac cich Vl,Jtal tro thuonq rnai quoc te, chietkhau thU'O'ng phieu, trai phieu va cac gicflyto' co gia khac, va cac dich Vl,Jngan hang kMc dU'Q'cNgan hang Nha nU'oc ("NHNN") cho phep.

4. Chu ky san xu~t, kinh doanh thong thlJ'cYngChu ky kinh doanh thOng thU'O'ngcua Ngan hang khong qua 12 thang.

5. cciu truc Ngan hangNgan Mng co tn;l,sa chinh dat t~i t~ng 1 va t~ng 5, t6a nha Corner Stone, so 16 Phan Chu Trinh,phU'O'ngPhan Chu Trinh, qu$n Hoan Kiem, Ha NOi.

Vao thai diem 31 thang 12 nam 2017, Ngan hang co 01 Hoi sa chinh, 01 Van ph6ng d~i di$n t~iThanh pho H6 Chi Minh va 16 chi nhanh chinh t~i cac tinh va thanh pho tren ca nU'oc.

6. Tuyen bo v~ kf:la nang so sanh thong tin trim Bao cao tai chinhCac so Ii$u tU'O'ngCPngcua nam tmoc so sanh oU'Q'cvoi so li$u cua nam nay.

7. Nhan viimT~i ngay ket thUc nam tai chinh, Ngan hang co 1.130 nhan vien dang lam vi$c (so d~u narr. la 880nhan vien).

II. NAM TAl cHiNH, DO'N V! TIEN T~ SLr DVNG TRONG KE TOAN

1.

2. DO'n vi ti~nt~ SlP dl:lng trong k~ toanf)O'n vi ti~n t$ SLr dl,JngI$p Bao cao tai chinh la f)6ng Viet Nam (VND).

Nam tai chinhNam tai chinh cua Ng§m hang b~t d~u tli ngay 01 thEmg 01 va ket thuc ngay 31 tMng 12 hang

.~~.)..·-t·J$/,::,;

,

nam.

III. CHuAN Ml)'C vA CHE DQ KE ToAN Ap DVNG

1. Ch~ dQ k~ toan ap dl:lngBaa cao tai chinh cua NgEInhang dU'Q'cI$p thea H$ thong Ke tOElncac To chCPctin dl,mg Viet Namthea Quyet dinh so 479/2004/Qf)-NHNN ngay 29 thang 4 nam 2004 va Thong tU' so 10/2014/TTNHNN b6 sung, sLPad6i Quyet dinh so 479/2004/Qf)-NHNN; Quyet dinh 56 16/2007/Qf)-NHNNngay 18 thElng 4 nam 2007, Thong tU' 56 49/2014/TT-NHNN sLPadOi, bo sung mot so di~u khoancua Che dO Bao cao tai chfnh doi voi cac to chCPctin dl,Jng ban hanh kem thea Quyet dinh so16/2007/Qf)-NHNN va H$ th6ng ChUElnml,.l'Cke toan Viet Nam do Bo Tai chinh ban hanh.

Ban thuyet minh nay la mt)t bt) phf/ln hQ'p thanh va phai dU'Q'cdQc cLing v&i Bao cao tai chinh 13

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHINH (tiep theo) .T<;1ingay 31 thanq 12 nam 2017 va cho narn tai chlnh ket thuc cunq nqay

B05-TCTD

Cac khoan rnuc khong trlnh bay tren Sao cao tal chlnh nay theo Ouyet dinh so 16/2007/Qf)-NHNNnqay 18 thang 4 nam 2007 va Thong tU' so 49/2014/TT-NHNN nqay 31 thang 12 narn 2014 A~chedO bao cao tat chlnh -doi vot cac to chuc tin dl,Jngla cac khoan rnuc kh6ng co so du.

2. Tuyen b6 v~ vi~c tuan thu chuan muc k~ toan va ch~ dQ k~ toanBan Dleu hanh dam bao da tuan thu yeu cau cua cac Chuan rnuc Ke toan Viet Nam, Che do Ketoan cac to chuc tin dl,JngViet Nam, va cac quy dinh phap Iy c6 lien quan den viec I~p va trlnh baySao cao tai chlnh.

3. Hinh thLPCk~ toan ap dl,lngHlnh thuc so sach ke toan la nh$t ky chung tren may vi tfnh.

4. CO'50> danh gia ap dl,lng trong vi~c I~p Bao cao tai chinhCac chi tieu cua Bao cao tai chinh dll'O'c I$p tren cO'sa gia goc.

IV. CHiNH SACH KE ToAN Ap Dl)NG T~I NGAN HANG \

1. Ap dl,lng chinh sach k~ toan m&iNgay 20 thang 11 nam 2015, Quoc hoi da thong qua Lu$t Ke toan so 88/2015/QH13 ("Lu$t Ketoan m6'i"). Lu$t Ke tOM m6'i bo sung them quy dinh ve chung tli di$n tCP,dong thai dU'a ra quydinh ve vi$c ap dl,Jngnguyen tac gia tri hO'p Iy doi v6'i mot so 10<;3itai san va nO' phai tra ma gia tricua chung bien dong thll'ang xuyen theo gia th'! tmang va co the xac dinh mot cach dang tin c$y.Lu$t Ke toan m6'i co hi$u ll,J'ctli ngay 01 tMng_ 01 nam 2017.

l.

2. Ti~n va cac khoan twO'ng dwO'ng ti~nTien va cac khoan tU'O'ngdll'O'ng tien bao gem tien m~t t<;1iquy, tien gifi t<;1iNHNN, tin phieu Chinhphu va cac giay ta co gia ngan h<;1nkhac dLl dieu ki$n tai chiet khau v6'i NHNN, tien 9CPit<;1icac toChLI'Ctin d~lng kMc khong kl h<;1nva dao h<;1nkh6ng qua 03 thang ke tli ngay gCPiva cac chLl'ngkhoan c6 thai h<;1nthu hoi hOac dao h<;1nkhong qua 03 thang ke tli ngay mua, c6 kha nang chuyendoi thanh tien t<;lithai diem bao cao.

3. Cae khoan eho vay va LPngtrw&c khach hangCac khoan cho vay va ung tm6'c khach hang dU'O'ccong bo va trlnh bay theo so dU' nO' goc t<;1ithai diem ket thuc nam tai chinh.

4. Dl,J'ph6ng rui ro tin dl,lngVi$c phan 10<;1inO' cho cac khoan tien gCPiva cho vay cac to chuc tin dl,Jngkhac, mua va uy tMcmua trai phieu doanh nghi$p chll'a niem yet, cho vay khach hang va uy thac cap tin dl,Jng (gOichung la "cac khoan nO''') dll'O'c thl,J'chi$n theo phU'O'ngphap dinh Ill'O'ng dll'O'c quy dinh t<;1if)ieu10 cLla Thong tll' 02/2013/TT-NHNN ("Thong tU'02").

Dl,J'ph6ng Cl,Jthe t<;1ingay 31 thang 12 dU'O'cxac dinh b~ng dU' nO'sau khi trli di gia tri tai san dambao da dU'O'ckhau trli nhan v6'i ty 1$dl,J'ph6ng theo phan 10<;1inhom nO't<;1ingay 31 thang 12. TY1$dl,J'ph6ng Cl,Jthe doi v6'i tling nhom nO'Cl,Jthe nhU' sau:

Ban thuyet minh nay la mot bO ph~n hQ'pthanh va phBi oU'Q'CoQc cung v&i BaD CaDtai chinh 14

NG.A.NHANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI·CHINH (tiep theo) .Tal ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cung ngay

BOS-TCTD

Nh6m nQ' Tinh tranq qua han TY I~ dl,l'phong

1.NO'du lieu chuan (a) NO'trong han va dU'O'Cdanh gia la c6 kha nang thu 0%hoi day du ca no goc va lai dung han: hoac

(b) NO' qua han duoi 10 ngay va dU'O'cdanh gia la c6kha nang thu hoi day du no' goc va lai b] qua han vathu hoi day du no goc va lai con la! dung thai han.

2.NO'can chu y (a) NO'qua han tu 10 nqay den 90 nqay: hoac 5%

(b) NO'dieu chinh ky han tra no Ian dau.

3.NO'dU'&i tieu (a) NO'qua han tu 91 nqay dem 180 ngay; hoac 20%chuan (b) NO'gia han no Ian dau; hoac

(c) NO'dU'O'cmien hoac giam lai do khach hang kh6ng dukha nang tra lai day du theo hoopdong tin dl,lng; hoac

(d) NO'thuoc mot trong cac tmang hOOpsau day chU'a thuhoi dU'O'ctrong thai gian dU'&i 30 ngay ke tu ngay c6quyet dinh thu hoi:

• Khoan nO'vi ph<;lmquy dinh t<;licac khoan 1, 3, 4,5,6 Dieu 126 Lu$t cac to chuc tin dl,lng; hO$c

• Khoan nO'vi ph<;lmquy dinh t<;licac khoan 1, 2, 3,4 Dieu 127 Lu$t cac to chuc-tin dl,lng; ho$c

• Khoan nO'vi ph<;lmquy dinh t<;licac khoan 1, -.2, 5Dieu 12·8Lu$t cac to chuc tin dl,lngc

(e) NO'trong thai hc;1nthu hoi theo ket lu$n thanh tra.

4.NO' nghi nga (a) NO'qua h<;lntu 181 ngay den 360 ngay; ho~c 50%

(b) NO'co cau l<;lithai h<;lntra nO' Ian dau qua h<;lndU'&i90 ngay theo thai h<;lntra nO'dU'O'ccO' cElU l<;liIan dau;hot;1c

(c) NO'cO'cau l<;lithai h<;lntra nO'Ian thu hai; ho$c

(d) Khoan nO'quy dinh t<;lidiem (d) cua nO'Nh6m 3 chU'athy hoi dU'O'ctronQ thai gian tC:30 ngay den 60 ngayke tu ngay c6 quyet dinh thu hoi; ho$c

(e) NO' phai thu hoi theo ket lu$n thanh tra nhU'ng quathai h<;lnthu hoi theo ket lu$n thanh tra den 60 ngayma VEin chU'a thu hoi dU'O'c.

5.NO'co kha nang (a) NO'qua h<;lntren 360 ngay; ho$c 100%mat von (b) NO'cO' cau l<;lithai h<;lntra nO' Ian dau qua h<;lntu 90

n~ay tra len theo thai h<;lntra nO'dU'O'ccO' cau l<;IiIandau; ho$c

(c) NO'cO'cau l<;lithai h?n tra nO' Ian thu hai va qua h<;lntheo thai h<;lntra nO'dU'O'cco cau l<;liIan thu hai; ho$c

(d) NO'co cau l<;lithai h<;lntra nO'Ian thu ba tra len, ke cachU'a bi qua h<;lnho$c da qua h<;ln;ho$c

(e) Khoan nO'quy dinh t<;lidiem (d) cua nO'Nh6m 3 chU'athu hoi dU'O'ctrong thai gian tren 60 ngay ke tu ngayco quyet dinh thu hoi; hOc;lC

(f) NO' phai thu hoi theo ket lu$n thanh tra nhU'ng quathai h<;lnthu hoi theo ket lu$n thanh tra tren 60 nqay

----Ban thuy~t minh nay la mOt bOph;;JnhQ'pthBnh va phai oU'Q'coQc cung v6'i BaD CaDfai chinh 15

NGAN HANG THU'ONG MAl co PHAN BAo VIETTHUY~T MINH BAo cAo TAI'CHINH (tiep theo) .Tai ngay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cung ngay

B05-TCTD

rna v~n chua thu hoi dU'O'c;hoac

(g) NO' cua khach hang la to chuc tin dl,mg duoc NHNNcong bo d$t VaG tlnh trc;lng kiem scat d$c biet, hoacchi nhanh ngan hang nuoc nqoai bi phong tea von vatal san.

Tmang hO'Pmot khach hang co nhieu hon mot khoan no voi Ngan hang rna co bat ky khoan nonao bi chuyen sang nh6m no rui ro cao hon thl Ngan hang phan loai cac khoan no con I~i cuakhach hang do VaGnhorn no rui ro cao hon tU'O'ngung voi rnuc dO rui roo

Khi Ng@1nhang tham gia cho vay hO'Pvon khong phai vai vai tro la ngan hang dau rnoi, Ngan hangthuc hi$n phan loai cac khoan nO'(bao gom ca khoan vay hO'Pvon) cua khach hang do VaGnhomrui ro cao hO'n giCradanh gia cua ngan hang dau moi va danh gia cua Ngan hang.

CO'sa xac dinh gia trj va gia tri khau trti cua tCPnglo~i tai san dam bao dU'O'cquy dinh trong ThongtU' 02 va Thong tU' 56 09/2014/TT-NHNN ("Thong tU' 09") slia doi, bo sung mQt 56 dieu cua ThongtU'02.

Theo Thong tU' 02, mot khoan dl,l' phong chung t~i ngay 31 thang 12 nam 2017 cOng dU'O'cI$p vaimu'c b~ng 0,75% t6ng so dU' t~i ngay 31 thang 12 nam 2017 cua cac khoan nO' trCPcac khoan tienglii va cho vay cac t6 chuc tin dl,mg khac va cac khoan nO'dU'O'c phan lo~i VaGnhom nO'co khanang mat von.

5. Chwng khoan kinh doanhChung khoan kinh doanh la chung khoan nO',chung khoan von va cae chung khoan kMc dU'O'cmuava Ngan hang co y dinh n~m giCrtrong v6ng mot nam nttam thu 100inhu$n do chenh I$ch gia.

Chung khoan kinh doanh dU'O'cghi nh$n ban dau theo gia goc. Sau do, chLrng khoan kinh doanhdU'O'cghi nh$n tren nguyen ti3c thap hO'ngiCragia tri tren so sach va gia tri thi tru'ang. Lai ho$c 10tCPvi$c ban chung khoan kinh doanh dU'O'cghi nh$n tren bao cao ket qua ho~t dong kinh doanh.

Tien lai va co tuc b~ng tien thu dU'O'ctrong thai gian nam giCrchung khoan kinh doanh dU'O'cghinh$n VaGbao cao ket qua ho~t dong kinh doanh tren cO'sa thl,l'Cthu.

ChLrng khoan dU'O'cI$p dl,l' phong giam gia khi gia tri ghi s6 cao hO'n gia thi tru'ang dU'O'cxac dinhtheo quy dinh t~i Thong tU' so 228/2009/TT-BTC do BO rai Chinh ban hanh ngay 07 thang 12 nam2009. Trong trU'ang hO'Pkhong the xac dinh dU'O'cgia tri thi tru'ang cua ChLl'ng khoan, cac chungkhoan 58 khong dU'O'ctrich I$p dl,l' phong. Dl,l' phong giam gia dU'O'cghi nh$n VaGbao cao ket quaho~t dong kinh doanh tren khoan ml,lC"Lai/(Io) thu§n tu mua ban chCmgkhoan kinh doanh".

.HI ~CON'\ ~HIfOAlA

80i vai trai phieu doanh nghi$p chU'a niem yet tren thi trU'ang chung khoan ho$c chU'a dang kygiao dich tren thi tru'ang giao dich cua cac cong ty d~i chung chU'a niem yet thl tien hanh trich I$pdl,l' ph6ng rui ro theo Thong tU' 02 va Thong tU' 09 nhU' dU'O'ctrlnh bay t~i Thuyef minh so IV.4

TAl

6. Chwng khoan d~utU' san sang d~ banChung khoan dau tU' san sang de ban bao gom cac chung khoan nO' va chung khoan von dU'O'cNgan hang nam giCrvai ml,lCdich dau tU' va san sang de ban, khong thuQc lo~i chung khoan muaVaGban ra thU'ang xuyen nhU'ng co the ban bat cu luc nao xet thay co 100i.80i vai chung khoanvon, Ngan hang khong phai la co dong sang I$p; ho~c la doi tac chien IU'O'c;ho~c co kha nang chiphoi nhat dinh VaG qua trlnh I$p, quyet dinh cac chinh sach tai chinh va ho~t dong cua doanhnghi$p nh$n dau tU' thong qua van ban thoa thu$n cli nhan Sl,l' tham gia HQi dong Quan tri/ Ban8ieu hanh.

Ban thUYfdminh nay /a mQt bQ ph~n hQ'PthBnh va phi'li oU'Q'C OOC cung v&i Bao cao tai chinh 16

NGAN HANG THU'ONG MAl co PHAN BAo VIETTHUYET MINH BAo cAo TAI·CHiNH (tiep theo) .Tai ngay 31 thEmg12 narn 2017 va cho narn tai chinh ket thuc cung ngay

B05-TCTD

C~ling khoan von dU'pc ghi nhan theo gia goc VaGnqay giao dich va luon ducc phan anh theo giagoc trong thai gian narn giCrtiep theo.

Chling khoan no ~U'O'cghi nhan theo rnenh gia VaGngay giao dich. Lai dl,J'thu cua chling khoantfU'OC khi rnua (doi voi chung khoan no tra lai saul hoac lai nhan truce cho phan be (doi voichung khoan no tra lai tnro'c) duoc phan anh tren mot tai khoan rienq. Phan chiet khau/phi.Jtrot lachenh lech am/dU'O'ng giCra gia goc voi gia tr] cua khoan tien gom rnenh gia conq (+) lai don tlchtruce khi rnua (neu co) ho$c tn; (-) lai nh$n tfU'OCcha phan bo (neu co), cOng dU'O'cphan anh trenmot tai khoan rieng.

Trong khoang thai gian n£m giCrchung khoan tiep theo, cac chung khoan nay dU'O'cghi nh$n theam$nh gia va chiet khau/phl,J troi (neu c6) cLla chCrng khoan san sang de ban dU'O'cphan be VaGbaa cao ket qua kinh doanh theo phU'O'ngphap dU'ang th~ng trong suot thai gian con l<;3iU'oc tinhcLla chCrngkhoan. So tien lai nh$n dU'O'ctrong thai gian n£m giCrchCrng khoan dU'O'cghi nh$n theonguyen tlk: s6 tien lai don Uch trU'oc khi mua dU'O'cghi giam gia tri cua tai khoan lai dl,J'thu, va s6tien lai don Uch sau thai diem mua dU'O'cghi nh$n VaGthu nh$p cua Ngan hang theo phU'O'ngphapcong d6n. So tien lai nh$n trU'oc dU'O'chc;lChtOEmphan bo VaG thu lai d~u tU' chCrng khoan theophU'O'ngphap dU'ang th~ng cho khoang thai gian dau tU' chCrng khoan.

8inh ky, chung khoan san sang de ban S8 dU'O'cxem xet ve kha nang giam gia.

Chung khoan dU'O'cI$p dl,J'phong giam gia khi gia tri ghi so cao hO'ngia thi tfU'ang dU'O'cxac dinhtheo quy dinh tc;liThong tU' s6 228/2009/TT-BTC do BOTai chinh ban Mnh ngay 07 thang 12 nam2009. Trong tfU'ang hO'p khong the xac dinh dU'Q'cgia tri thi trU'ang cua chung khoan, cac chungkhoan S8 khang dU'O'ctrich I$p dl,J'phong. Dl,J'phong giam gia dU'Q'Cghi nh$n VaGbao cao ket quahOc;ltdong kinh doanh tren khoan ml,JC"Lai/(/o) thu§n fCrmua ban ch(fng khoan a§u hi".

86i voi trai phieu doanh nghi$p chU'a niem yet tren thi tfU'ang chCrng khoan ho$c chU'a dang ky giaodich tren thi trU'ang giao dich cua cac doanh nghi$p dc;lichung chU'a niem yet thi tien hanh trich I$pdl,J'phong rLli ro theo ThOng tU'02 va Thong tU'09 nhU'dU'O'ctrinh bay tc;liThuy~t minh s61V.4

7. ChLPng khoan d§u tU' n~m gifr d~n ngay dao helmChung khoan giO>den ngay dao hc;lnla cac chCrng khoan nO' dU'Q'cNgan hang mua h~n voi ml,Jcdich dau tU' de hU'ang lai suat va Ngan hang c6 y dinh va c6 kha nang giCrcac chling khoan nayden ngay dao hc;ln.Chung khoan giO>den ngay dao hC;lnc6 gia tri dU'O'cxac dinh va c6 ngay dEWh<;3nCl,Jthe. Trong trU'ang hO'p chung khoan dU'Q'cban h~n tfU'OCthai diem dao hc;ln,cac chungkhoan nay S8 dU'O'cphan IOc;li19i sang chung khoan kinh doanh hay chCrng khoan san sang deban.

Chung khoan nay dU'O'cghi nh$n theo m$nh gia VaGngay giao dich. Lai dl,J'thu cua chLrng khoantfU'OC khi mua (doi voi chung khoan nO' tra lai sau) ho$c lai nh$n trU'oc cha phan be (dOi voichung khoan nO'tra lai trU'oc) dU'O'cphan anh tren mot tai khoan rieng. Ph~n chiet khau/phl,J troi lachenh I$ch am/dU'O'ng giO>agia goc voi gia tri cLla khoan tien gom m$nh gia cong (+) lai don UchtfU'OCkhi mua (neu co) hoi;ic tn; (-) lai nh$n tfU'OCcha phan be (neu c6), cOng dU'O'cphan anh trenmot tai khoan rieng.

Trong khoang thai gian n£m giO>chCrngkhoan tiep theo, cac chCrng khoan nay dU'O'cghi nh$n theom$nh gia va chiet khau/phl,J troi (neu c6) cua chCrng khoan giO>den ngay dao hc;lndU'Q'Cphan boVaGbao cao ket qua kinh doanh theo phU'O'ngphap dU'ang th~ng trong suot thai gian con !c;liU'cYcUnh cLla chling khoan. s6 tien lai tra sau dU'O'cghi nh$n theo nguyen tac: So tien lai don Uch tfU'cYckhi mua dU'O'cghi giam gia tri cua chinh chung khoan d6, doi Crngvoi tai khoan lai dl,J'thu; va s6tien lai don Uch sau thai diem mua dU'O'cghi nh$n VaGthu nh$p cua Ngan hang theo phU'O'ngphapcong don. s6 tien lai nh$n tfU'cYCdU'Q'chc;lChtOEInphan bo VaGthu nh$p lai dau tU' chung khoantheo phU'O'ngphap dU'ang th~ng cho khoang thai gian dau tU' chung khoan.

8inh ky, chung khoan giCr den ngay dao hc;lnS8 dU'O'cxem xet ve kha nang giam gia. Chungkhoan dU'Q'cI$p dl,J'phong giam gia khi gia tri ghi so cao hO'n gia tri thi tfU'ang xac dinh theo quydinh t<;3iThong tU' so 228/2009/TT-BTC va Thong tU' 89/2013/TT-BTC. Trong tfU'ang hO'pkhong thexac dinh dU'Q'cgia tri thi tfU'ang cLla chCrng khoan, cac chung khoan S8 khong dU'O'ctrich I$p dl,J'ph6ng. Dl,J'ph6ng giam gia dU'Q'Cghi nh$n VaGbao cao ket qua hOc;ltdong kinh doanh tren khoanml,lC "Laill6 fhu§n mua ban ch(fng khoan a~u tU'''.

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17Ban thuytJt minh nay la mot bO ph fin hQ'p thBnh va phBi dU'Q'CdQc cung v{YiBao cao tai chinh

NGAN HANG THU'ONG MAl co PHAN BAo VIETTHUYET MINH BAo cAo TAI'CHiNH (tiep theo) .Tai nqay 31 thang 12 nam 2017 va cho narn tai chinh ket thuc cunq nqay

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Nqoai ra, theo Thong tU' 02 va Thong tU' 09, cac chu'ng khoan d§u tU' la trai phieu doanh nghi$pchua niern yet cOng phai duoc phan leal no va trich I$p dl,l' phang rui ro tin dl,Jng tuonq tl,l' cackhoan cho vay khach hang duoc trinh bay tai Thuy&t minh s6 IV.4.

Trei phi{Ju o(lc bi?t do VAMC phat hanh

Trai phieu d$c biet do VAMC phat hanh la gi§y to c6 gia c6 thai han do VAMC phat hanh d~ muano xau cua Nqan hang. Trai phieu d$c biet dU'O'cghi nhan theo menh gia VaG ngay giao dich valuon dU'O'cphan anh theo rnenh gia trong thai gian narn giCP.M$nh gia cua trai phieu d$c bi$t dU'O'cphat hanh tU'O'ngung vai khoan nO'x§u dU'O'cban va la so duonO' goc cua khach hang vay chU'atra tni di so tien dl,l' phOng Cl,Jth~ da trich I$p nhU'ng chU'a sl} dl,Jngcua khoan nO'x~u d6.

Trong th&i gian nam giCPtrai phieu d$c bi$t, dinh ky, Ngan hang tinh toan va trich I$p dl,l' phang ruiro Cl,Jth€l hang nam theo hU'ang dan t;;'liThong tU'so 14/2015/TT-NHNN ngay 28 tMng 8 nam 2015cua NHNN sl}a doi, bo sung mot so dieu cua Thong tU' so 19/2013/TT-NHNN quy dinh ve vi$cmua, ban va xl} Iy nO'x§u cua Cong ty Quan iy tai san cua cac to chuc tin dl,mg Viet Nam.

Dl,I' phang Cl,Jth& cho trai phieu d$c bi$t dU'O'cghi nh$n VaGbao cao ket qua hO;;'ltdong kinh doanhtren khoan ml,JC"Chi phi dl! ph6ng nji ro Un dvng". Trai phieu d$c bi$t nay khOng phai trich I$p dl,l'phang chung.

Tc;lingay trai phieu d$c bi$t dU'O'ct§t toan, cac khoan lai phat £inh do to chuc tin dl,Jngthu hoi dU'O'ctll khoan nO'dU'O'ch;;'lchtoan vao "Thu nh~p tif ho?t oong khac".

8. Cae khoim phai thu

8.1 Cae khoan n(J'phiii thu dU'(J'ephan IO€1iIii tiIi san co rui ro tin dl,mgCac khoan phai thu dU'O'cphan 10;;'lila tai san c6 rui ro tin dl,Jng dU'O'cghi nh$n theo gia goc. NO'phai thu kh6 dai dU'O'cNgan hang thl,l'c hi$n phan IOc;linO'va trich I$p du: phang rui ro theo quy dinhcua phap lu$t ve trich I$p va sl} dl,Jngdl,l' phOng de xl} Iy rui ro dU'O'ctrinh bay t<;liThuy&t minh s6IV.4

8.2 Cae khoan phai thu khaeC~c khoan phai thu khac khong dU'O'cphan iOc;lila tai san c6 rui ro tin dl,JngdU'O'cghi nh$n theo giagoc.

Cac khoan nO' phai thu khac dU'O'c xem xet trich I$p dl,l' ph6ng rUi ro theo tuoi nO' qua hc;lncuakhoan nO'ho$c theo dl,l' kien ton that c6 the xay ra trong tmang hO'Pkhoan nO'chU'a den h;;'lnthanhtoan nhU'ng to chuc kinh te lam VaG tinh tr;;'lng pha san ho$c dang lam thu tl,JCgiai the; ngU'ai nO'm§t tich, bo tron, dang bi cac cO' quan phap lu$t truy to, xet xl} hO$c dang thi hanh an ho$c dachet. Chi phi dl,l' ph6ng dU'O'cghi nh$n VaG khoan ml,JC"Chi phi hOf,lt oong khac" tren bao cao ketqua hO;;'ltdong kinh doanh.

DOi vai cac khoan nO' phai thu qua h;;'ln thanh toan, muc trfch I$p dl,l' ph6ng dU'O'c quy dinh t;;'liThong tU' so 228/2009/TT-BTC nhU' sau:

.~

'j~{-jlj HA

;U VA

MUGtrich dl! phOngThai gian qua hf,ln

Tll tren sau tMng den dU'ai mot namTll mot nam den dU'ai hai namTll hai nam den dU'ai ba namTll ba nam tra len

30%50%70%100%

9. Chi phi tra tnvoc va chi phi cho> phan b6Chi phi tra trU'ac bao gom cac chi phi tra tmac ngan h,;ln ho$c chi phi tra trU'ac dai h,;m tren bangcan doi ke toan va dU'Q'cphan bo trong khoang thai gian tra tmac ho$c th&i gian cac 100iich kinhte tU'O'ngung dU'Q'ctc;lora tll cac chi phi nay.

18Ban thuyJt minh nay fa mOt bOph?,n h9'P thanh va phai QU'9'CQQccLing v&i BaD CaD tai chfnh

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHINH (tiep theo) .Tal nqay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cung ngay

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10. Tal san c6 dinhTal san co dinh dU'Q'Cthe hien theo nguyen gia tnr hao man lOy ke. Nguyen gia tai san co dinh baogom toan bo cac chi phi rna Ngan hang phai bo ra de co cuoc tai san co dinh tinh den thai diemdua ta: san do vao tranq thai san sang su' dunq. Cac chi phi phat sinh sau ghi nhan ban dau chiduoc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chac chan lam tang IQ'i fch kinh tetrong tU'O'nglai do stJ dl,mg tai san do. Cac chi phi khonq thea man dieu kien tren diro'c ghi nhan lachi phi trong narn.

Khi tal san co dinh dtro'c ban hay thanh Iy, nguyen gia va khau hao lOy ke duoc xoa so va bat kykhoan lai 10nao phat sinh do viec thanh Iy deu duoc tinh VaGthu nhap hay chi phi trong narn.

Tai san co dinh dU'Q'ckhau hao theo phU'O'ngphap dU'ang th~ng dl,l'a tren thai gian hCPudl,mg U'cYctinh. So nam khau hao cua cac IOc;litai san co dinh nhU' sau:Loai tai san co dinh So namMay moc, thiet bi 04 - 08PhU'O'ngti$n v$n tai 06 - 08Thiet bj, dl,mg Cl,lquan Iy 04 - 06Tai san co dinh hCPuhinh khac 04Phan mem may tfnhTai san co dinh vo hinh khac

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11. Ghi nh~n thu nh~p va chi phiThu nh$p lai va chi phi lai dU'Q'cghi nh$n trong bao cao ket qua hOc;ltdong kinh doanh tren cO'sadl,l' thu, dl,l' chi. Lai dl,l' thu phat sinh tiJ>cac khoan cho vay phan IOc;litiJ>nhom 2 den nhom 5 theoThong tu' 02 va Thong tU' 09 se khong dU'Q'cghi nh$n VaGbao cao k.et qua hOc;ltdong kinh doanh.Lai dl,l' thu cua cac khoan nO'nay dU'Q'cchuyen ra theo doi a tai khoan ngoc;li bang va dU'Q'Cghinh$n VaGbc30cao ket qua hOc;ltdong kinh doanh khi Ngan hang thl,l'c nh$n.

Cac khoan phi dich Vl,lva hoa hong dU'Q'chc;lChtoEmtren cO'sa dl,l' thu, dl,l' chi.

Doanh thu va chi phi ban nO'dU'Q'cghi nh$n theo Quyet dinh so 59/2006/Q£)-NHNN cLla NHNN vevi$c ban hanh Quy che mua, ban nO'cLla cac to chLPCtin dl,lng. Ke tiJ>ngay 01 thang 9 nam 2015,doanh thu va chi phi ban nO'dU'Q'cghi nhtm theo Thong tU' so 09/2015/TT-NHNN cLla NHNN quydinh ve hO<;ltdong mua, ban nO'cLla cac to chLPCtin dl,lng, chi nhanh ngan hang nU'cYcngoai.

~heo h_U'cYn~dan tc;li,Quyet ~inh, 59/2006~Q£)-~HNN v~ T~ong,tU' 09/2015/r:-~HNN, phan Che~\.I~ch g,~a g,a mua, ban nO'va g,a Iq gh' so khoan nO'cua ben ban nO'd~O'c X~ Iy nh~ sau: f~~ Obi vai cac khoan nO'dang d~Q'c hach loan noi bang )Wf-~)'

• TrU'ang hoopgia ban nO' cao han gia tri ghi so khoan nO' thi phan chenh I$ch cao h~dU'Q'chc;lChtoan VaGthu nh$p trong nam tai chinh cLla Ngan hang; .

• TrU'ang hoopgia mua, ban nO'thap han gia tri khoan nO' thi phan chenh I$ch thap handu'Q'cbu d~p tiJ>tien boi thU'ang cLla ca nnan, t$p the (trong trU'ang hoopton that da dU'O'cxac dinh do ca nhan, t$p the gay ra va phai boi thU'ang theo quy dinh), tien bao hiem cLlato chLPCbao hiem va quy dl,l' phong rLli ro da dU'Q'ctrich I$p trong chi phi, phan con thil~udU'O'ch<;lchtoan VaGchi phi kinh doanh cLla Ngan hang trong nam.

~ £)oi vcYicac khoan nO'dang theo doi ngo<;libang, khoan nO'da xuat toan ra khoi bang can doike toan, thi so tien ban khoan nO'dU'Q'chc;lChtoan VaGthu nh$p khac cLla Ngan hang,

Gia tri ghi so khoan nO'dU'Q'cmua, ban gom gia tr! ghi so so dU' nO'goc, dU' nO' lai cLla khoan nO'vacac nghia Vl,Jtai chinh khac lien quan den khoan nO' (neu co) den thai diem mua, ban nO'doi vcYi

---_. . ._---_.-.--------_._----Ban thuy§t minh nay 113mot bO ph?n hQ'pthanh va phai dU'Q'cdQc cLing vai BflO CaD tai chinh

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUYET MINH BAo cAo TAI'CHiNH (tiep theo) •Tal ngay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cung nqay

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cac khoan no dang duoc hach toan noi bang, nqoai bang; hoac gia tr] theo d6i tren so sach tal thaidiem xuat toan nqoai bang hoac tai thai diem mua, ban no doi voi khoan no da xuat toan ra kh6ibang can doi ke toan,

Giamua, ban no la so tien ben mua no phai thanh toan cho ben ban no theo hop d6ng mua, banno.

12. Cacnghi~p vu b~ng nqoal t~Theo h$ thong ke toan cua Ngan hang, tat ca cac nqhiep Vl,Jphat sinh cua Ngan hang duoc hachtoan theo nguyen te. Tal thai diem cuo. narn, tai san va cong no co ngu6n goc nqoai t$ dU'O'cquy doisang VND theo ty gia quy dinh VaG nqay lap bang can doi ke toan (Thuyet minh so VIII.11). Cackhoan thu nh$p va chi phi b~ng ngoGlit$ cLla Ngan hang dLfO'Cquy doi ra VND theo ty gia VaGngayphat sinh giao djch. Chenh I$ch ty gia do danh gia IGlicac tai san va cong nO' b~ng ngoGlit$ sangVND trong nam dLfO'Cghi nh$n va theo d6i tren khoan ml.)C"Chenh I?ch ty gia h6i aoai" va dLfO'Cketchuyen VaGbao cao ket qua hOGltdong kinh doanh tC;lithai diem cu6i nam tai chinh.

13. Caekhoim nQ'phai tra va chi phi phai traCac khoan nO' pMi tra va chi phi phai tra dLfO'Cghi nh$n cho 56 tien phai tra trong tLfO'ng lai lienquan den hang hoa va djch VI.)da nh$n dLfO'C.Chi phi phai tra dLfO'Cghi nh$n dl,l'a tren cac Lf6'Ctfnh hO'p Iy ve 56 tien phai tra.

Vi$c phan 10Glicac khoan phai tra la phai tra ngLfai ban, chi phi phai tra va phai tra khac dLfQ'Cthl,l'chi$n theo nguyen tac sau:• Phai tra nguai ban phan anh cac khoan phai tra mang tfnh chat thU'O'ng mi;li phat sinh tll giao

djch mua hang h6a, dich VI.),tai san va ngLfai ban la dO'nvi doc I$p v6'i Ngan hang.• Chi phi phai tra phan ar:lh cac khoan phai tra cho hang hoa, dich VI.)da nh$n dLfO'Ctll ngLfai

ban ho~c da cung cap cho ngLfai mua nhLfng chLfa chi tra do chLfa co hoa dO'n ho~c chLfa duh6 sO', tai li$u ke toan va cac khuan phai tra cho ngu'ai lao dong ve tien IU'O'ngnghTphep, cackhoan chi phi san xuat, kinh doanh phai trich tm6'c.

• PMi tra khac phan anh cac khoan phai tra khong co tinh thLfO'ng mGli, khong lien quan dengiao dich mua, ban, cung cap hang hoa dich Vl,l.

Cac khoan nO' phai tra va chi phi phai tra dLfO'Cphan 10i;lingan hGlnva dai hGlntren Bang can d6ike toan can CLl'theo ky hGlncon li;li tGlingay ket thuc nam tai chinh.

14. Ti~ng.:vieuacac t6 chLPetin dl,!ngkhae,euakhaeh hangva phat h~mhgi~y ta eo giaCac khoan tien gCPicLla cac to chLl'c tin dl,Jngkhac, cLla khach hang va phat hanh giay ta co giadLfO'Ccong bo va trlnh bay theo s6 dLf goc ti;li thai diem ket thuc nam tai chinh.

15. Thu~thu nh~pdoanh nghi~pChi phi thue thu nh$p doanh nghi$p bao gam thue thu nh$p hi$n hanh va thue thu nh$p hoan IGli.

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Thuethu nh(ip hi~n himhThue thu nh$p hi$n hanh la khoan thue dLfQ'Ctinh dl,l'a tren thu nh$p tfnh thue. Thu nh$p tinh thuechenh I$ch so v6'i IO'inhu$n ke toan la do dieu chinh cac khoan chenh I$ch tGlmthai giCPathue vake toan, cac chi phi khong dLfQ'Ctrll cOng nhLf dieu chTnhcac khoan thu nh$p khong phai chiu thueva cac khoan 10dLfO'Cchuyen.

Thuethu nh(ip hoan i?iThue thu nh$p hoan IGlila khoan thue thu nh$p doanh nghi$p 58 phai nop ho~c se dLfO'Choan IGlido cMnh I$ch tGlmthai giCPagia tri ghi so cLla tai san va nO' phai tra cho ml,JCdich I$p Bao cao taichinh va CO' so tinh thue thu nhap. Thue thu nh$p hoan IGlipMi tra dU'Q'cghi nh$n cho tat ca cackhoan chenh I$ch tGlm thai chiu thue. rai san thue thu nh$p hoan I?i chi dLfO'Cghi nh$n khi chac

20Ban thuyef minh nay la mOt bOph?17hqp thanh va phai du'(!,cdQc cLing vai BaD CaDfai chinh

NGAN HANG THU'ONG MAl cO PHAN BAo VIETTHUY~T MINH BAo cAo TAI'CHiNH (tiep theo) .T<;Iinqay 31 thEing 12 narn 2017 va cho narn tai chfnh ket thuc cung ngay

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ch~n trong tLl'O'nglai S8 co IO'inhuan tinh thue de Stl dl,mg nhCrngchenh I$ch tarn thai dLl'O'ckhautn] nay.

Gla tri ghi s6 cua tal san thue thu nhap doanh nghi$p hoan I~i dLl'O'cxem xet lai VaGngay ket thucnarn tai chfnh va S8 dLl'O'cghi giam den rrurc dam bao chac chan co du IO'i nhuan tinh thue chophep IO'iich cua mot phan hoac toan bOtai san thue thu nhap hoan l<;IidLl'O'csti dunq. Cac tal santhue thu nhap doanh nghi$p hoan I~i chua duoc ghi nhan truce day dLl'O'Cxem xet l<;liVaGngay ketthuc narn tal chinh va duoc ghi nhan khi chac chan co du IO'inhuan tfnh thue de co the sti dl,mgcac tai san thue thu nh$p hoan I~i chU'a ghi nh$n nay.

Tai san thue thu nh$p hoan I~i va thue thu nh$p hoan I~i phai tra dLl'O'cxac dinh theo thue suat dl,J'tinh S8 ap dl,mg cho nam tai san dLl'O'cthu hElihay nO'phai tra dU'O'cthanh toan dl,J'atren cac mucthue suat co hi$u Il,J'ct';li ngay ket thuc nam tai chfnh. Thue thu nh$p hoan I~i dLl'O'cghi nh$n VaGBao cao ket qua ho~t dong kinh doanh va chi ghi tn,J'ctiep VaGvon chu sa hCrukhi khoan thue d6lien quan den cac khoan ml,JCdU'O'cghi th~ng VaGvon chu sa hCru.

Tai san thue thu nh$p hoan I~i va thue thu nh$p hOEml<;liphai tra dU'O'cbu tn] khi:• Ngan hang co quyen hO'pphap dLl'O'cbu tn] giCratai san thue thu nh$p hi$n hanh voi thue thu

nh$p hi$n hanh phai nop; va• Cac tai san thue thu nh$p hoan l<;Iiva thue thu nh$p hoan I~i phai tra nay lien quan den thue

thu nh$p doanh nghi$p dLl'O'cquan Iy bai cung mot cO'quan thue:Doi voi cung mot dO'nvi chiu thue; ho~cNgan hang dl,J'dinh thanh toan thue thu nh$p hi$n hanh phai tra va tai san thue thu nh$phi$n hanh tren cO' sa thuan ho~c thu hElitai san d6ng thai voi vi$c thanh toan nO'phai tratrong tLl'ng ky tLl'O'nglai khi cac khoan trong yeu cLla thue thu nh$p hoan l<;IipMi tra ho~ctai san thue thu nh$p hoan l<;Iidu'O'cthanh toan ho~c thu h6i.

16. Tai san uy thae quan Iy giCPhQCac tai san giCrcho ml,lCdich LlYthac quan Iy giCrho kh6ng dLl'O'Cxem la tai san cua Ngan hang vavi the khong dU'O'cbao g6111trong bao cao tai chinh cLla Ngan hang.

17. Philn lo~i nQ'eho cae cam k~t ngo~i bangTheo Thong tU' 02 cLla Ngan hang Nha nU'oc, to chuc tin dl,Jng thl,J'chi$n phan 10<;lidoi voi cackhoan bao lanh, chap nh$n thanh toan va cam ket cho vay khong huy ngang vo dieu ki$n va c6thai diem thl,J'Chi$n Cl,Jthe (gQi chung la cac khoan cam ket ngo~i bang) VaGcac nhom quy dinh t<;liDieu 10 cua Thong tLl' 02 de quan Iy, giam sat chat ILI'O'ngtin dl,Jng.Theo d6, cac khoan cam ketngo<;libang dLl'O'cphan IO<;litheo cac muc do rui ro nhLl' sau: NO' au tieu chu~n, NO' cEln chi) y, NO'dU'ai tieu chu~n, NO'nghi ng& va NO' c6 khB nang mat v6n dl,J'aVaGtinh tr<;lngqua h<;lnva cac yeuto dinh tinh khac. CH

18. Cong cl,I tai chinh

Tai san tai chinhCac tai san tai chfnh cLla Ngan hang theo ph<;lmvi cLla Thong tU' so 210/2009/TT-BTC bao g6mtien m~t, vang b<;lc,da quy, cac khoan tien, vang gili t<;1iNgan hang Nha nLl'oc Vi$t Nam va cac tochlic tin dl,Jng khac, cac khoan cho vay khach hang va cac t6 chlic tin dl,Jng khac, cac khoanchung khoan kinh doanh, chung khoan dau tLl',cac phai thu va cac tai san ngan h<;lnkhac.

Theo ThOng tU' so 21O/2009/TT -BTC, tai san tai chfnh dU'Q'cphan lo~i mot cach phu hO'p,cho ml,JCdfch thuyet minh trong cac bao cao tai chinh, thanh mot trong cac 10<;lisau:

• Tai san tai chfnh c:1U'9'Cghi nh?n theo gia trj h9'P Iy thong qua Bao cao ket qua ho?t c:1¢ngkinh doanh:La mot tai san tai chinh thoa man mot trong cac dieu ki$n sau:

.------.---.---------.-.-.--.-----."--.----,~ ..--Ban thuy§t minh nay 1amN bo ph~n hC)'pthanh va phBi dLfC)'CdQc cLing vai Bao cao tai chinh 21

NGAN HANG THU'ONG MAl CO PHAN BAo VIETTHUYET MINH sAo cAo TAI"CHINH (tiep theo) "T<;3inqay 31 thang 12 narn 2017 va cho narn tal chfnh ket thuc cung ngay

B05-TCTD

a) Tat san tai chfnh dU'O'cphan 10<;3iVaGnh6m nam giCPde kinh doanh. Tai san tal chfnh dU'O'cphan10<;3iVaGnh6m chung khoan narn giCPde kinh doanh, neu:

,,/ DU'O'cmua hoac t<;30ra chu yeu cho rnuc dlch ban 1<;3i1mua l<;3itrong thai gian ngan;,,/ C6 b~ng chung ve viec kinh doanh cong cu d6 nham rnuc dich thu IO'ingan han; hoac,,/ Cong cu tal chinh phai sinh (nqoai tnr cac cong cu tal chinh phai sinh duoc xac dinh la

mot hop d6ng bao lanh tai chfnh hoac mot cong Cl,l phong ngCParui ro hleu qua).

b)T<;3ithai diem ghi nhan ban d~u, don vi xep tal san tal chfnh VaGnh6m phan anh theo gia tr] hopIy thOng qua Sao cao ket qua hO<;3tdong kinh doanh.

• Cac khoim cho vay va ph iii thu:

La cac tai san tai chfnh phi phai sinh v6'i cac khoan thanh toan c6 dinh ho$c c6 the xac dinh vakhOng dU'O'cniem yet tren thi truang, ngo<;3itrCP:

a) Cac khoan ma Ngan hang c6 y dinh ban ngay hoa,c S8 ban trong tU'O'nglai g~n dU'O'cpMn 10<;3ila tai san nam giCPvi ml,lCdfch kinh doanh, va cOng nhU' cac 10<;3ima t<;3ithai diem ghi nr$n band~u dU'O'cdO'n vi xep VaG nh6m ghi nh$n theo gia trj hO'p Iy thong qua Bao cao ket qua hO<;3tdong kinh doanh;

b)Cac khoan dU'O'cdO'nvi xep VaGnh6m san sang de ban t<;3ithai diem ghi nh$n ban dau; hoa,c

c) Cac khoan ma ngU'ai nam giCPc6 the khong thu h6i dU'O'c phan Ian gia tri dau tU' ban dau,khong phai do suy giam chat IU'O'ngtin dl,mg, va dU'O'Cphan 10<;3iVaG nh6m san sang d~ ban.

• Tai san san sang de ban:

La cac tai san iai chinh phi phai sinh dU'O'cxac dinh 113san sang de ban hoa,c khong dU'O'cphan10<;3i113:

a) Cac khoan cho vay va cac khoan phai thu;

b)Cac khoan dau tU'giCPden ngay dao h,;m;

c) Cac tai san tai chfnh ghi nh$n theo gia trj hO'p Iy thong qua Bao cao ket qua hO<;3tdong kinhdoanh.

• Cac khoim dau til' nam gil} dtm ngay dao h,;m:

La cac tai san tai chfnh phi phai sinh vai cac khoan thanh toan c6 dinh hoa.c c6 the xac dinh va c6ky dao h<;3nc6 dinh ma dO'n vi c6 y dinh va c6 kha nang giCPden ngay dao h<;3n,ngo<;3itn):

a) Cac tai san tai chfnh ma t<;3ithai diem ghi nh$n ban dau da dU'O'cxep VaGnh6m ghi nh$n theogia tfi hO'pIy thong qua Bao cao ket qua hO<;3tdong kinh doanh;

b)Cac tai san tai chfnh da dU'O'cxep VaGnh6m san sang de ban;

c) Cac tai san tai chfnh thea man dinh nghia ve cac khoim cho vay va phai thu.

-6

NQ'phai tra tai chinhNO' phai tra tai chinh cua Ngan hang theo ph<;3mvi cua Thong tU' s6 21O/2009/TT -BTC bao g6mcac khoan no' Chfnh phu va Ngan hang Nha nU'ac, tien gui va vay cac to chuc tin dl,lng khac, tiengui cua khach hang, va cac khoan phai tra.

Theo Thong tU' s6 210/2009/TT-BTC, nO' phai tra tai chfnh, cho ml,lc dfch thuyet minh trong cacbao cao tai chfnh, dU'O'cphan 10<;3imot cach phu hO'pthanh:

• Cac n9' phili tra tai chinh dll'9'c ghi nh?n thong qua bao cao ket qua h09t d¢ng kinh doanh

La mot khoan nO'phai tra tai chfnh thea man mot trong cac dieu ki$n sau:

--------Ban thuy&t minh nay la mpt bp ph?n h9'P thanh va phBi oU'(YCoQc cung v&i BaD CaDtai chinh 22

NGAN HANG THU'ONG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI'CH[NH (tiep theo) .T<;Iinqay 31 thang 12 nam 2017 va cho narn tai chfnh ket thuc cung ngay

B05-TCTD

a) NO' phai tra tal chfnh duoc phan leal VaGnh6m n§m giCPde kinh doanh. NO' phal tra tai chfnhdlJ'O'cphan loai vao nh6m chCrngkhcan n§m giCPde kinh doanh, neu:

../ DLfO'Cmua hoac tao ra chf yeu cho rnuc dfch ban lai/rnua lai trong thai gian ng§n;

../ C6 bang chLrng ve viec kinh doanh cong Cl,Jd6 nharn muc dfch thu IO'ingtm han; hoac

../ Cong Cl,Jtai chinh phai sinh (nqoa: trLl' cac cong Cl,Jtai chfnh phai sinh duoc xac dinh lamot hop dong bao lanh tai chinh hoac mot cong Cl,Jph6ng ngCParui ro hieu qua).

b) Tal thai diem ghi nhan ban dau, don V!xep no phai tra tai chfnh VaGnh6m phan anh theo gia tr!hop Iy thong qua Sao cao ket qua heat dong kinh doanh.

• Cac khoen nophili tra tai chinh CfU'g'cxac Cfjnhtheo gia trj phfm boCac khoan nO' phai tra tai chfnh khong dlJ'O'cphan 10<;liVaGnh6m dlJ'O'cghi nh$n thong qua baocao ket qua ho~t dong kinh doanh S8 dlJ'O'cphc:m10<;livao nh6m cac khoan nO' phai tra tai chfnhdlJ'O'cxac djnh theo gia tr! phan bo.

Bu trIP cac cong clJ tai chinhCac tai san tai chinh va no' phai tra tai chinh chi dlJ'O'cbu trLl' vai nhau va trlnh bay gia tr! thu~n trenSang can doi ke toan khi va chi khi Ngan hang:• C6 quy€m hO'pphap de bu trLl' gia tr! da dlJ'O'cghi nh$n; va• C6 dl,l' djnh thanh toan tren CO' sO>thuan hoi;jc ghi nh$n tal san va thanh toan nO'phai tra cung

mot thai diem.

19. Cac cong clJ phai sinhNgan hang ky ket cac hO'pdong ngoC;:lih6i ky h<;lnva hoan doi nham t<;lOdieu ki$n cho khach hangchuyen, dieu chinh ho$c giam rui ro h6i doai hoi;jc cac rui ro thi trlJ'ang khac, dong thai phl,JcVl,Jml,JCdich kinh doanh cua Ngan hang.

Cac hO'p dong ky h<;lnla cac cam ket de mua ho$c ban mot 10<;litien t$ nhcfltdinh t<;limot ngay Cl,Jthe dlJ'O'cxac dinh trong tlJ'ong lai theo mot ty gia xac dinh tmac va S8 dlJ'O'cthanh toan bang tien.Cac hO'p dong ky h<;lndlJ'O'cghi nh$n theo gia tri danh nghia tC;:lingay giao dich va dlJ'O'cdinh kydanh gia l<;li,chenh I$ch tLl' vi$C danh gia l<;lidlJ'O'cghi VaGkhoan ml,JC"Chenh /(;ch ty gia hoi aoai"tren "Von va cac quY" va dlJ'O'cket chuyen VaG bao cao ket qua hO<;ltdong kinh doanh VaGcuoinam tai chfnh. -

5

Cac hO'p dong hoan doi la cac cam ket de thanh toan bang tien m$t t<;limot ngay trong tlJ'ong laidl,l'a tren chenh I$ch giCPacac ty gia dlJ'O'cxac djnh tmac, dlJ'O'ctinh tren so tien g6c danh nghia.Cac hO'p dong hoan doi dlJ'O'cdinh ky danh gia l<;li,chenh I$ch tLl' vi$c danh gia l<;IidlJ'O'cghi VaGkhoan ml,JC"Chenh /(;ch ty gia hoi aoai" tren "Von va cac quY" va dlJ'O'cket chuyen VaGbao cao ketqua hO<;ltdong kinh doanh VaGcuoi nam tai chfnh.

20. LQ'iich cua nhan vien

20.1 Trg' cap nghi hU'uNhan vien Ngan hang khi nghThlJ'u S8 dlJ'O'cnh$n trO'cap ve hlJ'u tLl'Sao hiem Xa hoi thuoc So Laodong va ThLfO'ng binh Xa hOi. Ngan hang S8 phai d6ng bao hiem xa hQi cho moi nhan vien bang18% llJ'ong cO' ban hang thang cua hO. Ngoai ra, Ngan hang khong phai c6 mot nghia Vl,JnaQ khac.

---------.-------;:-;~Ban thuy~t minh nay la mot bOph/iln hQ'ptMnh va phai aLPQ'coQccung v&i Bao cao tai chinh 23

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHINH (tiep theo) .T9i nqay 31 thanq 12 narn 2017 va cho narn tal chfnh k~t thuc cung nqay

BOS-TCTD

20.2 Tr9' cap thol vi~cTheo Dieu 48 BO Luat Lao dong so 10/2012/QH13 co hieu luc ngay 01 thanq 5 nam 2013, Nganhang co nghia Vl,Jchi tra tro cap thOi viec b~ng mot nua thtmg IU'O'ngcho moi narn lam viec tfnhden ngay 31 thanq 12 narn 2008 cong voi cac tro cap khac (neu co) cho nhCrng nhan vien tl,l'nguyen thai viec. TLJ'ngay 01 thanq 01 narn 2009, rmrc IU'O'ngblnh quan thilng dU'Q'ctinh d~ thanhtoan tro' cap thai viec S8 can cu theo rrurc IU'O'ngblnh quan cua sau thanq gan nhat tlnh den thoidiem ngU'O'ilao dong thai viec.

20.3 Tro cap that nghj~pTheo Thong tu' 56 32/2010/TT-BLDTBXH hU'O'ngdan Nghi dinb s6 127/2008/ND-CP ve bao hiemthat nqhiep, tLJ'nqay 1 thang 1 narn 2009, Ngan hang c6 nghia Vl,Jdong bao hiem that nghiep voirnuc b~ng 1% quy tien IU'O'ng,tien cong dong bao hiem that nghiep cLla nhCrng ngU'O'itham gia baohiem that nghi$p va trfch 1% tien IU'O'ng,tien cong thang dong bao hiem th§t nghiep cLla tLJ'ngngU'O'ilao dong d~ dong cung luc vao Quy Bao hi~m That nghi$p.

21. Cac quy dl,l' trw b~t bUQcNgan hang thl,l'c hi~n trich I~p cac quy· dl,l' trw sau day theo Lu~t cac T6 chtPc Tin dt,mg s647/2010/QH12 va Nghj djnh s6 57/2012/ND-CP va theo £)i~u I~ cua Ngan hang nhU'sau:

Ouy Trich I~p himg nam So dU'toi da

Quy dl,l' trCrbo sung von dieu Ie 5% lQ'i nhu$n sau thue 100% von dieu 1$

Quy dl,l' ph6ng tai chinh 10% lQ'inhu$n sau thue 25% von dieu Ie

Cac quy khac du'Q'c trfch lap theo nghi quyet c.LlaD9i Hoi dong co dong.

Ngan hang 58 thl,l'c hien trfch lap cac quy dl,l' trCrneu tren dl,l'a tren k~t qua h09t dong kinh doanhvao cuoi nam tai chfnh

22. Ben lien quanCac ben dU'Q'ccoi la lien quan neu mot ben co kha nang kiem soat hoi;\c co anh hU'ang dang k~ doivO'iben kia trong vi$c ra quyet dinh cac chinh sach tai chinh va hOi;1tdong.

Giao dich vO'i cac ben lien quan la cac gfao dich du'Q'c thl,J'chien vO'i cac ben co lien quan vel! Nganhang. Cac ben dU'Q'ccoi la lien quan neu mot ben co kha nang kiem soat hOc;lCco anh hU'ang dangke doi vO'i ben kia trong viec ra quyet dinh cac chfnh sach tai chinh va h09t dong. Mot ben dU'Q'ccoi la ben co lien quan vO'i Ngan hang neu:

(a) Trl,l'c tiep hOc;lCgian tiep qua mot hay nhieu ben trung gian, ben nay:

.. kiem soat ho~c bi kiem soat hOc;lCchiu Sl,l'kiem soat chung bai Ngan hang (bao gom caccong ty m~, cong ty can);

.. co von gop VaGNgan hang va do do co anh hU'ang dang ke to'i Ngan hang;

~ co quyen dong kiem soat Ngan hang;

~ 00"0~Y,iJu H~IilJ VA

(b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mot ben lien doanh, lien k~t;

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

(d) Ben lien quan la thanh vien m$t thiet trong gia dlnh cua bat ky ca nhEln nao da neu trongdiem (a) hoi;\c (c);

24Ban (huy~( minh nay la mot bO ph~n h(yp th?nh va phBi dU'(Ycdoc cung v&i Bao cao (ai chfnh

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHiNH (tiep theo) .TC?ingay 31 thanq 12 narn 2017 va cho narn tai ehinh ket thuc eung nqay

B05-TCTD

------------------------~-------.----(e) Ben lien quan la mot don vi true tiep hoac qian tiep chiu sv ki~m scat, d6ng ki~m soat hoac

chiu anh hU'ang dang k~, hoac c6 quyen bieu quyet bai b§t ky ca nhan nao dU'Q'Cde cap dentrong di~m (c) noac (d);

V. THONG TIN so SUNG CHO cAc KHOAN MVC TRiNH sAy TRONG SANG CAN £)61 KEToAN

1. Ti~n mat, vanq bac, da quy

Tien mat b~ng VNOTiem mat b~ng nqoa: te

CQng

T~i 31/12/201793.734.674.95934.940.921.661

Tc;ti 31/12/2016101.756.432.39037.545.381.163

139.301.813.553128.675.596.620

2. Ti~n gt:ri tal Ngan hanq Nha nu-oc

Tien gui b~ng VNO

Tien gui b~ng nqoai t$

CQng

Tc;ti 31/12/2017 Tc;ti 31/12/2016987.778.708.242

24.221.691.558

1.012.000.399.800

729.346.081.470

14.272.410.760

743.618.492.230

3.

Tien gui tai Ngan hang Nha ruroc Viet Nam (NHNN) bao g6m tien gui thanh toan va du' tn} batbuoc ta: NHNN. Trong giai dean tiY 01 thanq 01 nam 2017 den ngay 31 thang 12 nam 2017, cackhoan tien gui dl,l' trCPbat bUQCb~ng VN8 dU'Q'chU'ang lai stJat la 1,2%lnam va ngoai (VU'Q't)OTBBb~ng VNO khOng dU'Q'c hU'ang lai suat; cac khoan tien gui OTBB b~ng ngoC?it$ kh6ng dU'Q'chu'ang lai suat, va ngoai (vU'Q't)OTBB b~ng ngoC?it$ dU'Q'chU'ang lai su§t la 0,05%/nam (tmcYc d6la 1,20%/nam va 0,05%/nam)

Theo quy dinh cua NHNN, Ngan hang phai duy trl mQt khoan dl,l' trCPnh§t dinh ti;li NHNN dU'tYidC?ngdl,l' trCPbat bUQC,dU'Q'ctinh b~ng 3,00% va 8,00% (nam 2016: 3,00% va 8,00%) tU'O'ngung doi vaitien gui cua khach hang b~ng VN8 va ngoi;li t$ c6 ky hi?n dU'cYi12 tMng; 1,00% va 6,00% (nam2016: 1,00% va 6,00%) tLl' 12 thang den 24 thang. Theo d6, muc dl,l' trCPbcfltbUQc b~ng VN8 vangoi;li t$ trung blnh trong thang 12 nam 2017 tU'O'ng ung la 485.261 tri$u d6ng va 954,61 nghlnU~O dU'Q'cduy trl ti;li NHNN. Trong ky, Ngan hang thl,l'c hi$n tuan thu theo cac thOng bao ve dl,l' t~bat bUQCcua NHNN. ~\

\~1Ti~n, Yang g....i va cho yay cac TCTD khac ~

Ti~n, yang gt:ri tc;t.i cae TCTD khac3.1T~i 31/12/2017 Tc;ti 31/12/2016

Tien, vang gui kh6ng ky hi;ln 2.638.192.134.979 499.609.184.874

- BEmgVND 2.508.400.610 735 407.843. 008.428- BEmgngo?i t~, vang 129.791.524.244 91.766.176.446Tien, yang gui c6 ky hC?n 3.716.648.750.000 2.716.477.000.000

- Bang VND 3.350. 000.000. 000 2.650. 000.000.000- Bang ngo?i t~, vang 366.648.750. 000 66.4 77.000.000

CQng 6.354.840.884.979 3.216.086.184.874

Ban thuy{;t minh nay fa mOt bOph?n hQ'p thanh va phBi oU'Q'CoQc cLing v&i BflO CaD tai chinh 25

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUYET MINH BAo cAo TAI'CH[NH (tiep theo) .Tai nqay 31 thang 12 narn 2017 va cho narn t<3ichinh ket thuc cung nqay

B05-TCTD

Lai suat niim cue cac khoen titm gLPitel cac TCTDkhec t?i thai diem 31 thang 12 nem 2017ntur sau:

Tien gLPikh6ng ky han b~ng VN8

Tien giJi kh6ng ky han b~ng nqoa: te, vangTien gLPico ky han b~ng VN8Tieln gLPico ky han b~ng nqoai t$, vang

T~i 31/12/2017 Tt;li31/12/2016

0,00%-1,20% 0,00 % - 1,00%

0,00 % - 0,05% 0,00 % - 0,10%1,80% - 4,70% 5,00 % - 5,35%1,80% - 1,90% 1,80%

3.2 Cho vay cac TCTD khac

T'ili 31/12/2017B~ng VND 103.635.400.000

T~i 31/12/20163.635.400.000

T~i 31/12/2017

U\i suat narn cua cac khoan cho vay cac TCTD khac tai thai diem cuoi narn nhU' sau:

B~ng VND 1,40%-16,50%T~i 31/12/2016

16,50%

3.3 Ch~t 1U'Q'ngdu' no ti&n gwi va eho vay cac TCTD khacPhan tich chat lu'O'ngdU' no tien gLPi(kh6ng bao gam tien gLPikh6ng ky han) va cho vay cac TCTDkhac nhU' sau

Nh6m n.g

~NO'du tieu chuan

NO' co kha nang mat von(*)

CQng

T~i 31/12/20173.816.648.750.000

3.635.400.000

3.820.284.150.000

(*) Ngan hang kh6ng trfch I$p dl,J'ph6ng do gia tri khau tn) cua tai san dam baa Ian hO'ndU' nO'.

4. ChLPng khoan kinh doanhT~i 31/12/2017

ChLPngkhoan n9'Trai phieu Chinh phuTrai phieu do cac to chuc kinh te khac trangnU'ac phat hanhDI,I'ph6ng giam gia ehLPngkhoan kinh doanhCQng

3.830.869.391.4163,484.189.325.000

346.680.066.416

(1.828.283.457)3.829.041.107.959

T~i 31/12/201 S~

2.716.477.000.000

3.635,400.000

2.720.112.400.000

T~i 31/12/20162.091.466.800.0001.285.046.800.000

806.420.000.000

(3.030.000.000)2.088.436.800.000

Tong menh gia trai phieu d§ cam co, the chap cho de dam bao cho cac khoan vay vai NHNN vacac t6 chuc tin dl,mg khac la 3.342.995.000.000 VND.

Tinh tr~ng niem yet cua cac chung khoan kinh doanh nhU' sau:T~i 31/12/2017

ChLPngkhoan n9'Niem yetChU'a niem yetCQng

3.830.869.391.4163.484.189.325.000346.680.066.416

3.830.869.391.416

T~i 31/12/20162.091.466.800.0001.285.046.800.000806.420.000.000

2.091.466.800.000

Thay doi dl,J'ph6ng rui ra va giam gia chung khoan kinh doanh trong nam nhU' sau:____ N_a_m_n_a,._y Nam trU'cYc

So dU' dau nam 3.030.000.000Trfch l$p/(Hoan nh$p) dl,J'ph6ng trong nam (1.201.716.543) 3.030.000.000s6 dU' eu6i nam 1.828.283.457 3.030.000.000

Ban thuy§t minh nay la mot bO phi[J17hQ'p thBnh va pMi oU'Q'CoQc cLing vai Bao cao ta; chinh 26

NGAN HANG THU'O'NG MAl CO PHAN sAo VIETTHUY~T MINH BAo cAo TAI'CHiNH (tiep theo) .Tal nqay 31 thang 12 narn 2017 va cho narn tal chfnh ket thuc cung nqay

S05-TCTD

5. Cho yay khach hanqT~i 31/12/2017

Cho yay cac to crurc kinh te, ca nhan trong rurocCac khoan tra thay khach hangC(>ng

21.726.808.407.4985.597.300.371

21.732.405.707.869

So dU' cho vay kbech himg theo IO(;1itilm t{#nhtr sau:T~i 31/12/2017

Cho yay b~ng VNDCho yay b~ng nqoai teCQng

20.963.872.156.095768.533.551.774

21.732.405.707.869

T~i 31/12/201615.198.948.675.888

6.029.733.88015.204.978.409.768

T~i 31/12/201614.554.828.133.318

650.150.276.45015.204.978.409.768

Muc lai suat nsm cho vay khech himg t?i thai ciiem 31 thtmg 12 nem 2017 ntur sau: .T~i 31/12/2017 T~i 31/12/2016

Cho yay b~ng VNDCho yay b~ng nqcai t$

5.1. Phan tich ch§t 1lJ'Q'ngnQ'cho yay

1,00% - 19,50%0,00% - 4,55%

NQ'du tieu chuanNQ'GEm chu yNQ'diro'i tieu chuanNQ'nghi ng6'NQ'co kha nang mat vonCQng

T~i 31/12/201719.212.930.173.2271.697 090.664 870203.904.208.721218.886.988.482399.593.672.569

21.732.405.707.869

5.2. Phfm tich dir n9' theo th&i gian

NQ'ng~n hanNQ'trung hanNQ'da: hanC<)ng

T~i 31/12/20177.868.589.929.9116.483 845.528.9027.379.970.249.056

21.732.405.707.869

1,00 % -17,25%2,90 % - 5,77%

T~i 31/12/201613.931.259.179.191

991.527.886.51572.123.622.39362.027.702.237148.040.019.432

15.204.978.409.768

T~i 31/12/20166.126.302.020.7873.784.358.902.7975.294.317.486.184

15.204.978.409.768

5.3. Phtin tich cnrn9' theo cioi tU'9'ngknech himg va theo toe! hinh doanh nghi~pT~i 31/12/2017 T~i 31/12/2016

9.015.766.587.399Cho vay cac to cturc kinh taDoanh nghi$p Nha nuoc Trung U'O'ngCong ty TNHH Nha nU'O'cCong ty TNHH tU' nhan

12.297.119.010.704165.356.485.164433.978.069.823

3.988.472.212.714367.906.682.047

7.314.933.690.38683.280.000

18.143.441.570

Cong ty Co phan nha nU'O'eCong ty Co phan khaeCong ty HQ'pdanhDoanh nghi$p tU' nhtmDoanh nghi$p co von dau tU' nU'O'cngoaiKinh te t$p theCho vay ca nhtinCho vay khacC<)ng

8.245.149.0009.334.403.927.279100.882.769.886

21.732.405.707.869

..... .. - -Ban thuy§t minh nay la mot bOph?17h9'P thanh va phBi (iu'Q'C 6Qc cLmg v&i Baa cao tai chinh

209.313.803.929320.853.434.216

2.741.805.638.632468.682.325.689

4.941.129.385.821

"I

228.787.015.635105.194.983.477

6.176.019.007.86913.192.814.500

15.204.978.409.768

27

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHfNH (tiep theo) .Tal nqay 31 thtmg 12 narn 2017 va cho narn tai chfnh ket thuc cunq nqay

B05-TCTD

5.4. Phfm tfch dU' n9' cho vay theo ngimh kinh te

T~i31/12/2017 T~i31/12/2016Cong nghi$p che bien 1.114.430.144.969 772.887.488.258Cong nghi$p khai thac me 2.103.934.919.802 460.035.030.200Nong nghi$p va lam nqhiep 840.868.911.716 47.616.163.112San xuat va phan phcl dien khl dot va nuoc 161.187.698.834 191.250.050.890Xay dl,mg 7.063.391.348.413 3.061.011.463.848Tluronq mai, dich Vl,J, khach san nha hang 2.026.758.085.572 3.016.278.858.773Giao thong 375.237.606.714 644.699.350.758Nganh khac 8.046.596.991.849 7.011.200.003.929C(>ng 21.732.405.707.869 15.204.978.409.768

- ._-

6. Dl! phong rul ro cho vay khach hang

Thay d6i dl,J' phonq rui ro cho khach hang nhu sau:

Narn nay Dl! phonq cu th€l Dl! phonq chung T6ng c(>ng

s6 du tai 01/01/2017 39.215.668.648 108.906.918.999 148.122.587.647Trlch lap dl,J'phonp trong

139.306.113.453 37.609.079.460 176.915.192.913narnS6 dU' T~i31/12/2017 178.521.782.101 146.515.998.459 325.037.780.560

Nam tru-oc

s6 dU' t~i 01/01/2016 19.101.766.794 94.289.342.995 113.391.109.789Trlch lap dl,J'phOng trong

20.113.901.854 14.617.576.004 34.731.477.858narnS6 dU' t~i 3;/12/2016 39.215.668.648 108.906.918.999 148.122.587.647

Chi tiet phan leal no tai thai diem 30 thang 11 narn 2017 va dl,J'phong rui ro cac khoan cho vaykhach hang can trfch I$p theo ThOng tU' 02/2013/TT-NHNN va Thong tU' 09/2014/TT-NHNN nhU'sau:

Dl! phong T6ng s6 dl!Phan lo~i DU' n9' cho vay" Dl! ~hon9 Cl;l th~ chung ~ho!'lgNO'du tieu chuan 17.437.707.994.405 130.782.809.958 130.782.809.958 ~ 1

NO'can chu If 1.708.703.087.958 42.502.882.421 12.815.273.160 55.318.155.581 :i'NO'dU'O'itieu 105.667.390.066 3.368.766.001 792.505.425 4.161.271.426chuanNO'nghi nga 283.387.988.819 60.989.413.441 2.125.409.916 63.114.823.357 1

~NO'co kha nang "mat v6n 340.828.221.680 71.660.720.238 71.660.720.238 r1

C(>ng 19.876.294.682.928 178.521.782.101 146.515.998.459 325.037.780.560 ".=

7. Ho~t d(>ng mua nQ'T~i 31/12/2017 T~i31/12/2016

Mua nO'b~ng VND 194.037.811.111 194.037.811.111DI,J'phOng rui ro (1.455.283.583) (1.455.283.583)C(>ng 192.582.527.528 192.582.527.528

28Ban thuyet minh nay la mOt bOph?n hQP thanh va phBi dU'Q'cdoc cLing v&i Bao cao tai chinh

NG.A.NHANG THU'O'NG MAl CO PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHINH (tiep theo) .Tai ngay 31 thang 12 narn 2017 va cho nam tai chfnh ket thuc cunq ngay

B05-TCTD

Gia tri no goc, lai cua khoan no da mua nhu sau:T~i 31/12/2017 T'ili 31/12/2016

NO'goc da mua 178.370.000.000 178.370.000.000Lai cua khoan no da mua 15.667.811.111 15.667.811.111CQng 194.037.811.111 194.037.811.111

8. Chfrng khoan d~u tU'T~i 31/12/2017 T'ili 31/12/2016

Ch&ng khoen dlw tU'san sang de ban 12.040.233.164.257 8.608.227.792.702Chung khoan no 12.040.233.164.257 8.608.227.792.702Ch&ng khoen d/w ti» giLl' den ngay dflOhen 2.748.764.558.385 3.213.220.521.101Trai phieu dac biet 1.279.692.720.824 1.300.818.049.003Chung khoan no khac 1.469.071.837.561 1.912.402.472.098Dt,Pph6ng rut ro ch&ng khoen (526.164.663.478) (276.973.379.897)Dl,J'ph6ng rui ro chung khoan san sang de ban (44.932.866.979) (13.021.181.602)Dl,J'ph6ng rui ro chung khoan dEIUtU' giCrden nqay

(481.231.796.499) (263.952.198.295)dao hanCQng 14.262.833.059.164 11.544.474.933.906

Tong rnenh gia trai phieu da earn co, the chap cho de dam bao cho cac khoan vay voi NHNN vacac to chuc tin dunq khac la 14.544.028.120.824 VND.

8.1. Ch&ng khoen d/w tU'san sang de banT~i 31/12/2017 T~i 31/1212016

Ch&ng khoan nqTrai phieu Chinh phuTrai phieu do cac TCTD khac trong nU'ac phat hanhTrai phieu do cac to chu'c kinh te trong nLJ'acphathanhCQngDl,J'ph6ng rui ro chung khoan san sang de ban

6.454016.642.0402.861.974.234815

3.793.120.160.9811.715.625.379.089

2.724.242.287.40212.040.233.164.257

(44.932.866.979)11.995.300.297.278

3.099.482.252.6328.608.227.792.702(13.021.181.602)

8.595.206.611.100

-g,.'"

HI.\{

N

29Ban thuyet minh nay /a mOt bOph~n hooptMnh va pMi OLPooc(foc cLing vO'iBfw cao tai chinh

cIUI-;"Lt')oCXl

:::JcuIII:,.cc0)c·cus:c'cu0)Zrn

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NGAN HANG THU'ONG MAl CO PHAN BAo VIETTHUY~T MINH sAo cAo TA,'CHiNH (tiep theo) .T<;Iinqay 31 thang 12 narn 2017 va cho nam tai chfnh ket thuc cung nqay

BOS-TCTD

8.2. ChLPngkhosn dtw ti» nam gi[J'dtm ngtw dao ben (kh6ng bao gam Trel phifW d?c bi~t do VAMCphi!Jthanh)

T~i 31/12/2017

Trai phieu cua TCKT trong nuocDl,J'ph6ng rui ro trai phieu cua TCKT trong mrocphat hanh

CQng

1.469.071.837.561

(12.819.180.052)

1.456.252.657.509

8.3. T,,!Jiphi&u d?c bi¢t do VAMCphtJt benhT~i 31/12/2017

M$nh gia trai phieu d~c biet

Dl,J'ph6ng trai phieu d~c biet

CQng

1.279.692.720.824

(468.412.616.447)

811.280.104.377

8.4. PhEwtich chat IlI'9'ng chLPngkhoan dll'9'c phEmlosl la ts! san co rul ro tin dl,mg

Phan tlch chat IU'Q'ngchu'ng khoan (kh6ng bao gem trai phieu d~e biet do VAMC) phat hanh duocphan leal 113tai san c6 rui ro tin dl,mg tai thai diem cuoi narn

T~i 31/12/2017

NO' du tieu chuan TD55.288.359.778

T~i 31/12/20161.912.402.472.098

(19.595.248.519)

1.892.807.223.579

T~i 31/12/20161.300.818.049.003

(244.356.949.776)

1.056.461.099.227

T~i 31/12/20166.727.510.103.819

8.5. OIJ'phong chLPngkhoim dfw tll'T~i 31/12/2017 T~i 31/12/2016

011'phong chung trai phieu doanh nghi~p chll'a 57.752.047.031 32.616.430.121niem yet (*)- ChLPngkhoan san sang de ban 44.932.866.979 13.021.181.602

- ChCPngkhoan dau tU' n~m giCPden ngay dao h<;ln 12.819.180.052 19.595.248.519

011'phong t,,!Jiphieu d?c bi~t VAMC (**) 468.412.616.447 244.356.949.776

CQng 526.164.663.478 276.973.379.897

(*) Tlnh hlnh bien dong dl,J'ph6ng chung cho trai phieu doanh nghi$p chU'a niem yet trong nam taichfnh ket thuc ngay 31 thang 12 nam 2017 nhU' sau:

Nam nay

s6 dU' t<;li01/01/2017Trfch I$p dl,J'phong trongnams6 dU' T~i 31/12/2017

Dl!' phong cl,I th~Dl!' phong chung

32.616.430.121

25.135.616.910

57.752.047.031

Nam trU'cYc

s6 dU' t<;li01/01/2016Trfch I$p dl,J'ph6ng trongnams6 dU' t~i 31/12/2016

4.875.000.000

27.741.430.121

32.616.430.121=======

Tbng cQng

32.616.430.121

25.135.616.910

57.752.047.031

4.875.000.000

27.741.430.121

32.616.430.121

. - .._-----_._-----Ban thUYfJtminh nay /13 mOt bOph~n ilQ'p thBnh va phBi dU'Q'CdQc cung v&i BaD CaDtai chinh 31

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHiNH (tiep theo) .Tal nqay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cunq ngay

B05-TCTD

(**) Tlnh hlnh bien dong dl,l' phOng trai phieu VAMC nhu sau:

S6 dU' d~u narnTrlch I$p dl,l' ph6ng trong narn86 dU' cuoi narn

Narn nay244.356.949.776224.055.666.671468.412.616.447

Nam truoc96.682.360.232

147.674.589.544244.356.949.776

\\\\

::\1J

Ban thuy6t minh nay fa mot bO ph~n hQ'ptMnh va pMi DU'Q'CDOCcung voi BaD CaDtai chinh 32

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NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUY~T MINH sAo cAo TAI'CHiNH (tiep theo) .Tal nqay 31 thanq 12 narn 2017 va cho narn tai chfnh ket thuc cung nqay

B05-TeTD

10. Tal san c6 djnh vo hinh

Tlnh hlnh bien dong tal san c6 dinh vo hlnh trong narn nhu sau:Ph~n mern may tinh TSCD vo hinh khac C9n9

Nguyen gia86 tai 01/01/2017 69.969.006.086 475.840.800 70.444.846.886Mua trong narnThanh Iy, nhtronq ban

S6 tal 31/12/2017 69.969.006.086 475.840.800 70.444.846.886

Trang a6:DEi kh~u hao het nhU'ng vancon sl} dl,mg

Gla trj hao man86 tai 01/01/2017 (61'.168.772.372) (212.566.613) (61.381.338.985)

Tang do khau hao trong narn (2.312.734.660) (136.401.336) (2.449.135.996)

Giarn trong narnS6 tal 31/12/2017 (63.481.507.032) (348.967.949) (63.830.474.981 )

Gia trj can lal86 t<;li01/01/2017 8.800.233.714 263.274.187 9.063.507.901

S6 t~i31/12/2017 6.487.499.054 126.872.851 6.614.371.905

Tlnh hlnh bien dong tai san c6 dinh vt: hlnh trong narrr 2016 nhU' sau:

Ph~n rnern may tinh TSCD vo hinh khac C9n9

Nguyen gia86 tai 01/01/2016 69.969.006.086 434.540.800 70.403.546.886

Mua trong narn 41.300.000 41.300.000

Thanh Iy, nhU'Q'ngban

S6 tal 31/12/2016 69.969.006.086 475.840.800 70.444.846.886

Trang ao: ~jJ;'i

DEi khau hao het nhU'ng van/'

55.335.692.657GH

con sl} dl,mgCI

CH'<IT

Gia trj hao man T86 t<;li01/01/2016 (58.514.935.186) (89.894.934) (58.604.830.120) <,

'10

Tang do khau hao trong narn (2.653.837.186) (122.671.679) (2.776.508.865) ~

Giarn trong narn

S6 tal 31/12/2016 (61.168.772.372) (212.566.613) (61.381.338.985)

Gia tr] can I~i86 tai 01/01/2016 11.454.070.900 344.645.866 11.798.716.766

S6 tal 31/12/2016 8.800.233.714 263.274.187 9.063.507.901

-------------~------------------------.---------------------------------Ban thuy6t minh nay la mot bOph{jn h(Jp thanh va phili dLf(JCoQccLing vai Bao cao tai chinh giCPanifJn dO 35

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUY~T MINH BAo cAo TAI'CHiNH (tiep theo) .Tai nqay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cung nqay

B05-TCTD

11. Tal san co khac11.1 Cac khoan phal thu

T<;li 31/12/2017 T<;li 31/12/2016Chi phi conq trinh 6.518.508.000 16.507.712.206Cac khoan phai thu noi bo 3.190.038.746 1.602.257.041Cac khoan phal thu ben nqoai (*) 32.875.348.362 31.661.621.253Mua sam tal san co dinh 1.651.231.767 119.999.999

Thue GTGT d§u vao duoc khau tnr 14.965.961 120.569.935

C9n9 44.250.092.836 50.012.160.434

(*) Bao g6m cac khoan dat CQC thue nha tai Hoi sa chinh, cac chi nhanh va ph6ng giao dich.

11.2 Cac khoan phal Hii, phi phai thu

Phai thu lai tien gCPiPhai thu lai dau tU' trai phieuPhai thu lai cho vayPhai thu lai tli heat dong mua noPha] thu khac

Ce?ng

TCjli 31/12/2017 T<;1i31/12/20166.904.871.970 5.178.992.145

400.667.495.801 255.948.144.650

905.250.423.373 484.163.675.66827.462.234.371 7.645.855.417

526.577.764

1.340.811.603.279 752.936.667.880

11.3 Tal san co khacT<;1i31/12/2017 T<;1i31/12/2016

C6ng Cl,J lao dongvat lieuTal san gEmno da chuyen quyen sa hCfu(i)Chi phi cho phan bo (ii)

Ce?ng

3.000.468.6742.745.827076

292.256.810.177118.905.306.162

497.320.9082.310.922.668

140.075.100.00054.802.685.758

416.908.412.089 197.686.029.334

(i) Tai san xiet no tal cac dan vj tn,l'c thuoc NgEln hang. Hi$n t<;li,cac tai san nay da dU'O'cchuyengiao quyen sa hCfucho Ngan hang. Chi tiet nhU' sau:

T<;1i31/12/2017158.219.600.000

T<;1i31/'12/2016Bat dong san 140.075.100.000

Co phieu

C9n9

135.037.210.177

292.256.810.177 140.075.100.000

(ii) Bao gbm tra tmac chi phi thue van ph6ng, chi phi bao tri phan mem core banking va datawarehouse.

11.4 Phan tich chAt 1I.I'Q'ng Hli san Co khac dU'Q'c phan 10<;1ila tai san co de? rui ro tin dl.lngTat ca tai san C6 kMc cua Ngan hang t<;lithai diem dau nam va cuoi nam deu dU'O'cxep lo~i 113nO'dutieu chu§n.

36Ban thuyf:t minh nay la mOt bOph?n ho'P thanh va pMi (J(},(),c(Joc cung v&i BaD CaDtai chinh

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHINH (tiep theo) .Tai ngay 31 thang 12 narn 2017 va cho narn tai chlnh ket thuc cung nqay

S05·TCTD

12 Cac khoan nQ'Chinh phu va NHNNT~i 31/12/2017 T~i 31/12/2016

Yay cam co the chap cac gi§y to' co gia366.475.912.799

Khoan vay cam co cac giay to' co gia tai thai diem dau narn co lai suat la 5%, trong narn Ngan hangda tat toan khoan vay nay.

13 Ti~n, vang gwi va vay cac TCTD khac

13.1. tis« vimg gLPicue esc TCTD khacT~i 31/12/2017 T~i 31/12/2016

ru« vimg gLPikh6ng ky hfm- B~ng VND- B~ng vanq va nqoai t$tu« vang gLPico ky hen

- B~ng VND

- B~ng vanq va nqoa. te

CQng

2.501.620.115.6432.501.620.115.643

13.282.278.73713.282.278.737

5.511.036.250.0005.335.000.000.000

176.036.250.000

8.012.656.365.643

5.391.816.000.0004.860.000.000.000

531.816.000.000

5.405.098 ..278.737

13.2. Vay cac TCTD khec

T~i 31/12/2017 T~i 31/12/2016

Yay cac TeTD khac bang VND 8.238.337.619.272 1.988.324.807.02.1

Ban thuyet minh nay la m9tb9 ph~n hop thanh va phai GU'Q'CGOC cung voi Beo cao tei chinh 37

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHINH (tiep theo) .Tai ngay 31 tMng 12 narn 2017 va cho narn tal chinh ket thuc cunq ngay

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

B05-TCTD

14 Ti~n gwi cua khach hang

14.1 Thuyet minh theo lo?i hinh tiEmgt:PiT~i 31/12/2017

tu« vimg gt:Pikh6ngkyh?n- Ti~n gtii kh6ng ky hanb~ng VND- Ti~n gtii tiet kiernkh6ng ky han b~ng VND- Tien gtii kh6ng ky hanb~ng vanq, ngo<;lite- Tien gtii tiet kiernkh6ng ky han b~ngvanp, nqoai teTilm, vimg gLJ'ico kyh?n- Tien gtii co ky hanb~ng VND- Tien gtii tiet kiern c6 kyhan b~ng VND- Tien gtii co ky hanb~ng vanq, ngo<;lit$- Tien gtii tiet kiern c6 kyhan b~ng vanq, ngo<;liteTitm gLPiky quy- Tien ky quy b~ng VND- Tien ky quy b~ng ngo<;liteCqng

T~i 31/12/2016

VND Uii suat (%/niim)VND Lai su&t (%/niim)------_.3.412.425.145.256 2.897.492.666.319

3,374,818,318,387 0,00%-1,00% 2.873,671,233.147 0,00%-1,00%

5,272.721.655 1,00% 2.832,563 1%

31.542,680,096 0,00%-0,10% 23.763.511,341 0,00%-0,10%

791.425,118 0,00% 55.089,268 0,00%

20.582.259.651.345 17.631.149.235.768

11.274,127.589,141 1,00%-8,00% . 8,152.867.933.196 1,00%-8,50%

9,070,292,692,190 1,00%-9,20% 9,174.409.693.665 1,00%-10,00%

2,990,556,738 0,00% 960.773.467 0,00%

70.598.721.168

48.162,726,863

22.435,994,305

302,910.835.440

71.329.192.3()0

49.170.192.300

22.159,000.000

234.848.813.276 0,00%-1,50%

0,00%-7,25%

0,00%

0,00%-1,50%

0,00%-6,80%

0,00%

20.599.971.094.38724.065.283.517.769

14.2 Thuyet minh theo aoi tU'9'ngkhaeh himg, lo?i hinh doanh nghiepT~i 31/12/2017

Tien gt:Pieua TCKTDoanh nghi$p quac doanhDoanh nghiep ngoai quac doanh va cac dai tU'Q'ngkhac

Doanh nghi$p co van dau tU' nU'&c ngoai

Tien gLPieua ea nhfmTien gt:Pieua cae aoi tU'9'ngkhaeCQng

13.643.945.578.890

3,728.076.505.812

9,849.213,324.788

66.655.748.290

10.323.932.830.991

97.405.107.88824.065.283.517.769

15 Phat hanh gi&y to>co gia

ChLPngchi tien gtii (i)Trai phieu (ii)CQng

T~i 31/12/20172,329,971,556.7272,050,000,000.0004.379.971.556.727

T~i 31/12/2016

10.584.780.499.3014,530,713.043,198

5.971.926.152.441

82.141 303.662

10.008.358.188.4716.832.406.615

20.599.971.094.387

T~i 31/12/2016

2,050.000,000,0002.050.000.000.000

. " --_. --------,--,,_,_'---Ban thuyet minh nay /a mOt bOphfJn h(),p thBnh va phBi du,(),coQc cling vO'iBfw cao ta; chinh 38

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHINH (tiep theo) .Tai nqay 31 thang 12 narn 2017 va cho narn tal chinh ket thuc cung ngay

B05-TCTD

(i) Cac ChLl'ngchi tien gi)i c6 thai han tt) 13 thanq den 36 thanq, lai suat 7,41%-8,30%/nam

(ii) Tral phieu kern chung quyen c6 thai han tt) 05 narn treYlen, lai suat co dinh 8,5%/nam

16 cac khoan lai, phi phal tra

Lai phai tra cho tien gl:i>iLai phai tra ve phat hanh giay ta co giaLal phai tra cho tien vayLai phai tra cho cac cong CI,Jtai chinh phai sinhCQng

T<;li31/12/2017 T~i 31/12/2016460.001.274.65668.797.974.95327.192.676.966

16.413.020556.008.339.595

398.142.149.1496.683.561.6447.215.942.102

412.041.652.895

17 Cac khoan phal tra va cong nQ' khacT<;li31/12/2017 T~i 31/12/2016

----.---Cae khoen phili tre n9i b9 40.446.766.510 26.356.826.369Cac khoan phai tra nhan vien 36.824.852.800 22.970.602.234Quy khen thU'eYngphuc 100i 3.576.785.518 3.275.485.518Phai tra ve kinh phi cong doan 45.128.192 110.738.617

Caekhoim pMi tra b€mngoai 71.213.532.616 57.165.163.721Cac khoan cha thanh toan 42.389.650.187 36.799.431.686Phai tra smartlink 7.899.041.920TI§n giC!'h¢ va dQ'i thanh toan 2.610.763.299 5.585.695.120Tht)a quy, tai san tht)a cha xi) Iy 1.113.133.358 734.875.675Ghuyen tien phai tra b~ng VND 132.142.131 28.025.142Lai cha phan bo dOi v6'i cac chung khoan tra lai 360.162.230tru'6'cCac khoan phai tra, phai nop NSNN (Xem thuyet 17.068.801.721 13.656.973.868minh V.18)CQng 111.660.299.126 83.521.990.090

18 Thu~ va cac khoan phai nQp Nha nll'cYe

Thue GTGT hang ban nQi djaThue thu nh$p doanh nghi$pCac IOc;lithue khacCQng

S6 phai nQpT~i 31/12/2016 trong nam

3.131.489.69113.263,943,657 29.442.475.873

393.030.211 10.392,818.76913.656.973.868 41.538.962.952

S6 da nQp trongnam T~i 31/12/2017

(2.731.048.260) 400.44'k~31(26.455.655.847) 16.250.76~> 3(10.368.252.373) 4_1_7._59_6+.J-.T+-7

(38.127.135.099) =====#e'i#=

- - .-.---------------~Ban thuy&t minh nay /a m{)t b{) ph~n h(),p thanh va phai dLf(),CdQc cung v&i BaD CaDtai chinh 39

NGAN HANG THU'O'NG MAl CO PHAN sAo VIETTHUY~T MINH BAo cAo TAI'CHINH (tiep theo) .Tal nqay 31 thang 12 narn 2017 va cho narn t21ichfnh ket thuc cung ngay

B05-TCTD

Thue thu nh(1pdoanh nghi~pNgEIn hang phai nop thue thu nhap doanh nghi$p cho cac khoan thu nhap tfnh thue veJi thue suat 20%(cunq ky narn truce thue suat 12120%).

Thue thu nhap doanh nqhiep phai nop trong narn dU'Q'cdl,J'tfnh nhU' sau:

Niim nayLQ'inhuan ke toan truce thueCac khoan dieu chlnh tang, giam lQ'inhuan ketoan de xac djnh lQ'inhuan chiu thue thu nhapdoanh nqhiep:

- cec khoan 6i~u chinh tang

- Cec khoan 6i{;u ehinhgiam

Thu nhap chiu thue

Thu nhap dU'Q'cmien thue

La cac narn truce cuoc chuyen

Thu nhap tfnh thue

Thue suat thue thu nhap doanh nqhiepThue thu nh(1p doanh nghi~p phai n¢p theothue suat pho thong crOiv&i thu nh(1ptt) ho?t6(mg kinh doanhThue TNDN tt) ho?t d¢ng chuytm nh'U'c;mgtiJisan the chap

Tong thu~ thu nh~pdeanh nghi~p phai n9P

Niim tnroc

147.036.779.126 116.674.088.058

175.600.235 159.636.666

175.600.235 159.636.666

147.212.379.361 116.833.724.724

147.212.379.361 116.833.724.724

20% 20%

29.442.475.873 23.366.744.945

29.442.475.873 23.366.744.945

Vi$c xac djnh thue thu nh$p doanh nghi$p phai nop cua Ngan Mng dU'Q'ccan CLl' vao cac quy djnhhi$n hanh ve thue. Tuy nhiEm,nhCmgquy djnh nay thay d6i theo tCPngthai ky va cac quy djnh ve thuedoi veJinhieu 10;;ligiao djch khac nhau c6 the dU'Q'Cgiai thich thee nhieu cach khac nhau. Do v$y sothue dU'Q'ctrlnh bay tren Bao cao tai chfnh c6 the S8 thay doi khi cO'quan thue kiem tra.

40Ban thuyM minh nay Ja mOt bOph~n h(yp thanh va phai OLfQ'C oQc cung v&i Baa cao tai chinh

'c--'::

.,....

"""C'0 C'0 0- a a to ill C'0 a a (I')en 0 a io I.()<q ,- a a a ~ 00 N a a 0

M a a a M a a It)00 a c:i c:i .... .,.... c:i c:it-""" N N a N

OJ 0 C'0 a a a ~ C'0 C'0 a a It!C c: r-..: a a a a a

co, l() c:i c:i l.() 00 co """ c:i c--J 0t- o a M C'0 en too o en C'0 0 0 t- oo 00 l() 0 r-; C!M 0 0 C'0 It) l.() r-..: 0 C'0t- o l() M --- l.() 00I ill en --- ~ 00 00 .,.... --- (I')

L() C'0 ~ C'0 .,.... ~0 M M C'0 Mm

""" C'0 r:::- 0- 0 0 0 C'0 ro - I.()ill .,.... .... .,.... l() 0 r-...,.... ill 0 0 ~ 00 ~ 00 0 ~cO M ~: 0 0 oi ~ 0

c:i c:i (I') C'0 l.() c:i r-..t- """

.,.... .... .,.... 0 r-...,.... C'0 0 0 0 ~ """ C'0 """0 ~M

.,.... a 0 oi ~.,.... a

t- <0 c:i l.() en oi Nr-.. 0 0 0 en N en0 ~ en 0 t- C! a l() C'0 t- I.()

r-..: en a t?- co r-..: <q C'0 NC'0 00 M 000 en .... .,.... .,.... N .....,.... ..- ~ .... ..- ~ N

>..C1lOJCOJC.:J(.)(.)':J.c--"a;~.cc

OJc:,C'CI.c:c:

(C'CIOJZC'CI'::S(.)

I>.::s0-

,C'CI>c:"0>

OJc:,0 .c:.c: c:0.,_:,. "5"0._I>".C'CI::s-O

illl()

..-N00l()en0000ill

aoo~. c:i

ooc:iooc:il()..-M

ooC!ooC!ooC!oI.()....M

oNt-l()~C'0NoillenC'0

illtNilll()l()

<0NNait-

oaac:ioac:iaoc:il()

M

t-..-aN-.,....o-..-o c.;yo (~.

.cc

E'C1lcOJc_g

E'C1lcOJc:_g l-I>. a:J 4l0" I(.)'C1l(.)Q.. .:J~. -.5.c .c(.) (.)~~ .\::I- I-

M0000otoC!N

~II

ooC!ooC!ooC!oI.()..-ri

o~

r-......oN--N~....M

til·....:,"0"0en

NGAN HANG THU'O'NG MAl co PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHiNH (tiep theo) .T<;11ngay 31 thang 12 narn 2017 va eho narn tal chlnh ket thuc eung nqay

B05-TCTD

19.2. Chi tiet phtm von a!w ttr cue Ngfmhimg ntur sau:

T9i 31/12/2017 T~i 31/12/2016Tap dean Baa Vi$t 1.560.000.000.000 1.560.000.000.000

Conq ty Co phan SCI'aVi$t Nam 442.000.000.000 442.000.000.000

Cong ty Co phan Tap dean HIPT 72.000.000.000 72.000.000.000

Cong ty TNHH Thep Ky 86ng 60.000.000.000 60.000.000.000

Co dong khac 1.016.000.000.000 1.016.000.000.000

CQng 3.150.000.000.000 3.150.000.000.000

Tat ca von dau tU' cua Ngan hang deu la von co phan thuoriq.

19.3 Cophieu

So 1U'Q'ngco phieu dang ky phat hanh

So 1U'Q'ngco phieu da ban ra conq chung

Co phii3u pho thOng

So 1U'Q'ngco phieu duoc mua lai

s6 1U'Q'ngco phieu dang luu hanh

Co phii3u pho thong

[I/!$nh gia co phieu dang hru hanh: 10.000 VND

19.4 Lai co' ban tren co phitw

LQ'inhuan ke toan sau thue thu nhapdoanh nqhiep8ieu chlnh giam phan trlch quy khenthU'ang phuc loi, thu lao H8QTCac khoan dieu chTnh tang, giam lQ'inhu$n ke toan de xac dinh lQ'inhu$nphan bo cho co dong so hCl'uco phieupho thong:LQ'inhu$n phan bo cho co dong so hCl'uco phieu pho thongCo phieu pho thong dang lU'u hanh blnhquan trong nam

Uii cO' ban tren c6 phi~u

T9i 31/12/2017__ _...:._

315.000.000

315.000.000

315.000.000

T9i 31/12/2016315.000.000

315.000.000

315.000.000

315.000.000

315.000.000

315.000.000

315.000.000

Nam nay Nam tnroc

93.307.343.113

(5.375.000.000)=l!:;NiN,HIJAIA

87.932.343.113 \1'-n)

315.000.000 -279

117.594.303.253

(5.372.000.000)

112.222.303.253

315.000.000

356

._---_._. -_..~--.. -~.Ban thuy~t minh nay /a mOt bOph~n hQ'p tMnh va phai dU'Q'cdQc cLing vai Bao cao tai chfnh 42

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYETMINH BAo cAo TAI'CHINH (tiep theo) .Tai nqay 31 thang 12 narn2017 va cho narn tai chinh ket thuc cung nqay

B05-TCTD

VI. THONG TIN B0 SUNGCHO cAc KHOAN Ml,JCTRiNH BAy TRONG BAo cAo KET QuA HO~TDQNG KINH DOANH

1. Thu nhap lai va cac khoan thu nhap tU'O'ngtl,l'

Thu nhap lai tien glfiThu nhap tt) lai cho vay khach hangThu nhap lai tt) nghi$p VI,I mua noThu li3itt) kinh doanh, d~u tu chting khoan noThu tt) nqhiep VI,I bao lanhThu khac tt) heat dong tin dl,JngCQng

Nem nay Nam tnroc110.838.794.399

1.604.299.291.88019.816.378.954

989.081.241.3573.082.743.6656.340.566.577

130.744.778.4261.166.630.105.297

7.645.855.417693.760.406.175

3.630.120.062137.445.589

2.733.459.016.832 2.002.548.710.966

2. Chi phi lai va cac khoan chi phi tU'O'ngtl,l'Niim nay Nemtnroc

Tra iai tiEmglfi 1.432.295.080.835 1.118.689.823.377Tra lai tien vay 170.249.487.687 260.286.472.218Tra lai phat hanh giay to co gia 240.325.744.485Chi phi heat dong tin dl,lngkhac 9.609.667.611 8.903.501.654CQng 1.852.479.980.618 1.387.879.797.249-

3. Lai thuan tlv hoat dQng djch vl,JNiim nay Niim tnroc

Thu nhap tlv hoat dQng dich vl,J 47.143.169.057 24.266.348.171Thu tt) dich VI,I thanh toan 22717.540.220 12.323.305.873Thu.tt) nghi$p VI,I uy thac va d<;liIy 191.833.741 355.107.352Thu khac 24.233.795.096 11.587.934.946Chi phi ho~t dQng d!ch vl,J (14.845.939.202) (9.391.897.661 )Chi ve dich VI,I thanh loan (9.740.813.963) (5.858.312.781)Chi khac (5.105.125.239} (3.533.584.880}Lai/(16)thu~n tlv ho~t dQng dich vlJ 32.297.229.855 14.874.450.510

4. Lai thu~n tlv ho~t dQng kinh doanh ngo'lli h6iNam nay Nam trU'cYc

Thu nh~p tlv kinh doanh ngo~i h6i 29.003.446.759 49.522.352.829 =i-(;Thu ve kinh doanh ngo<;lite ""19.282.739.779 35.463.972.829 M

Thu tt) cac cong CI,I tai chinh phai sinh tien te 9.720.706.980 14.058.380.000 TA H

Chi phi tlv kinh doanh ngo'lli h6i (27.892.740.985) (35.969.219.290) :A

Chi ve kinh doanh ngo<;lit$ giao ngay (25.407.724.749) (30.064.905.469) ~(

Chi ve cac cong CI,I tai chinh phai sinh tien t$ (2.485.016.236L (5.904.313.821) A ~

Lai thu~n tlv kinh doanh ngo~i h6i 1.110.705.774 13.553.133.539 - \=

5. Lai/(L6) thu~n tlv mua ban ch(rng khoan kinh doanhNam nay Nam trU'cYc

Thu nh$p tl) mua ban chting khoan kinh doanh 224.435.933.941 132.168.199.146Chi phi ve mua ban chting khoan kinh doanh (95.143.816.012) (120.042.673.008)Lai/(16)thu~n tlv mua ban ch(rng khoan kinh 129.292.117.929 12.125.526.138doanh

Ban thuy{Jt minh nay /a mot bOpht!JnhQ'p thanh va ph a; dLfQ'cdoc cLing va; Bao cao tai chinh 43

NGAN HANG THU'O'NG MAl co PHAN sAo VIET S05-TCTDTHUYET MINH BAa cAo TAI'CHINH (tiep theo) .Ta: ngay 31 thtmg 12 narn 2017 va cho narn tai chlnh k~t thuc cunq nqay

,___ ""_. __ - ...___ . _._--- __ ......_"""""'"w;__ ""'_"' ___ . _, ___--.- __ -- __

6. Lai thuan tiP hoat 09n9 khacNsm na:t_ Nam tnroc

Thu nhap tiP hoat 09n9 khac 4.425.889.342 71.538.630.399Thu tLi' heat dong kinh doanh khac 88.440.404Thu tLi' no da su dl,Jngdl,J'ph6ng xu Iy rui ro tin 2,187,763,562 70,907.760.755dl,JngNhan tien hi) tro chi phi chuyen nhu'Q'ng tai san

1.427.821.381gan noThu nhap khac 721.863.995 630.869.644Chi phi tiP hoat 09n9 khac (2.161.333.981 ) (101.056.466)Chi phi chuyen nhuonq tai san gan no (2.042.226.183)Chi phi khac (119.107.798) (101.056.466)UW(16) thuan tiP heat 09n9 khac 2.264.555.361 71.437.573.933

7. Chi phi hoat 09n9NamnaL__ Nam truoc

Chi nop thue va cac khoan phi, 1$phi 798.673.837 687.340.924Chi phi cho nhan vien 209031.840.912 150.978.074.046- Chi ILfO'ngva phu cap 180.597.712.303 130.664.496.020

Cec khoan chi dong g6p theo luO'ng 15.002.170.863 10.842.887.664 ,I- Chi an ca 8.457.54 0.830 7.012.109.462 (

Chi trang phuc giao dicb va beo h(>lao cJ(>ng 2.321.601.409 2.454.580.900 .!

$Cec khoan chi knee 2.652.815.507 4.000.000~Chi khau hao tai san co dinh 11.526.637.652 12.651.836.378

Chi thue tai san 71.616.451.989 71.167.7E.2.690,.\,

Chi phi nop phi bao hiem, baD loan tien gui cua 16.460.854.287 12.709.884.346khach hangChi hoi nghi, Ie tan, khanh tiet 21.994.530.280 16.814.630.310Cong tac phi 10 056.488.382 8.741.025.586Chi dao t<;lOhuan luy$n nghi$p Vl,l 7.261.466.322 5.477.941.232Chi bu'u phi va di$n thO<;li 4.924.363.808 3.058.878.536Chi xuat ban tai li$u, tuyen truyen, quang cao, 31.421.505.802 27.930.149.960tiep thi khuyen m<;li8i$n, nU'cYc,v$ sinh CO' quan 7.460.498.400 6.210.877.178Bao dU'ang va sua chua tai san 44.283.011.330 32.295.856.029Mua sam cong Cl,l lao dong 9.497.808.898 6.479.851.731 ~Chi phi hO<;ltdong khac 51.601.874.523 40.148.619.727 "'eC9n9 497.936.006.422 395.352.728.673 .~

: HA'

8. Chi phi dl!' phong rui ro tin dl,lng Iv~

Nam na:t_ Nam trU'cYc ly,Trich I$p dl,J'ph6ng chung trai phieu doanh 0-

30.771.430.121 J'hnghi$p chUla niem yet ;:?"

Trich I$p dl,J'ph6ng chung cho vay khach hang 37.609.079.460 14.617.576.004Trich I$p dl,J'ph6ng Cl,l the cho vay khach hang 139.306.113.453 20.113.901.854Trich I$p dl,J'ph6ng rui ro cho hO<;ltdong mua nO' 1.455.283.583Trich I$p dU' ph6ng trai phieu d$c bi$t VAMC 224.055.666.672 147.674.589.544C9n9 400.970.859.585 214.632.781.106

- .-~._.,--_. ---- •.-----. -,------- '---::-"- ~._:_:_~------__:;_:rBan thuy&t minh nay la mot bO plJ?n hQ'pthanh va pMi dLfQ'Cdoc cLing vai Bao cao tai chinh 44

NGAN HANG THU'O'NG MAl co PHAN BAo VII:TTHUYET MINH BAa cAo TAI'CHINH (tiep theo) .Tal nqay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cung ngay

BOS-TCTD

VII. THONG TIN B6 SUNG CHO cAc KHOAN MUC TRiNH BAy TRONG BAo cAo LU'U CHUYENTIEN Tt:; .

1. TiSn va cac khoan tU'ang dU'ang tienTClli31/12/2017 TClli31/12/2016

Tien mat va cac khoan tU'o'ng dU'O'ngtien tai quy 128.675.596.620 139.301.813.553Tien gtJi tal NHNN 743.618.492.230 1.012.000.399.800Ti€m gtJi thanh toan tai cac TCTD khac 2.638.192.134.979 499.609.184.874Tien gtJi tal cac TCTD khac c6 ky han dU'O'i3

3.716.648.750.000 2.716.477.000.000thangCQng 7.227.134.973.829 4.367.388.398.227

VIII. cAc THONG TIN KHAc

1. Tinh hinh thu nhap cua can bQ, nhan vlen

Niim nay Niim tnrocI. T6ng s6 can b(>, eong nhan vlen

1.005 815binh quan (ngU'cYi)II. Thu nhap cua can bQ, eong nhan ,vlen (ngU'cYi)

~

1. Tong quy IU'O'ng 180.597.712.303 130.664.496.020~2. Thu nhap khac 8.457.540.830 7.012.109.462

3. Tong thu nhap (1+2) 189.055.253.133 137.676.605.482

4. Tien IU'O'ngbinh quan 14.974.935- 13.360.378

5. Thu nhap binh quan 15.676.223 14.077.363

3.

Loai hinh va gia tr] tal san th~ chap cua khach hangTC;li31/12/2017 TC;li31/12/2016

Bat dong san 23.864.387.807.963 8.929.680.015.381Bong san 10.995.859.247.809 7.529.689.991.236Chung t(.pc6 gia 2.043.254.528.519 3.876.770.699.505Tai san khac 29.571.990.750.790 15.707.649.897.555"

CQng 66.475.492.335.081 36'043'790'603'67~7'~

Nghia vl;l nQ' tiSm ~n va eae cam k~t dU'a raTrong qua trlnh ho~t dong kinh d?an~, Ngan hang thl,J'c hl$n cac cong Cl,Jtai. chinh li~n quan d~cac khoan ml,JCngoai bang can doi ke toano Cac cong Cl,Jtai chinh nay chu yeu bao gom cac caket bao lanh va thU' tin dl,Jng. Cac cong Cl,Jnay cOng t<;lOra nhO'ng rui ro tin dl,Jng cho Ngan hangngoai cac rui ro tin dl,mg da dU'oocghi nh$n trong noi bang.

2.

Rui ro tin dl,Jngcua cac cong Cl,Jtai chinh ngo<;libang dU'oocdinh nghia la kha nang mang dem rui rotin dl,Jngcho Ngan hang khi mot trong cac ben lien quan den cong Cl,Jtai chinh d6 khong thl,J'chiencac dieu khoan cua hoopdong.

Bao lanh tai chinh la cac cam ket c6 dieu kien ma Ngan hang c§p cho khach hang de giao dich vO'imot ben thu ba trong cac hOC;1tdong ve bao lanh vay von, bao lanh thanh toan, bao lanh thl,J'chi$nhOOpdong va bao lanh dl,J'thElU.Rui ro tin dl,Jnglien quan den viec cap bao lanh ve cO' ban giong ruiro cho vay khach hang.

45Bim thuy6t minh nay ia mot bo ph~n hQ'p thanh va phBi du'Q'cdQc cLing VcYiBaD CaD tai chinh

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUYET MINH BAO cAo TAI'CHINH (tiep theo) .Tal nqay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cunq nqay

B05-TCTD

Giao dicb thu tin dl,mg thuonq rnai tra ngay la leal giao dich trong d6 Nqan hang cung cap talchinh cho khach hang cua rnlnh, thong thU'ang ngU'ai rnua/nba nhap khau hang hoa va ben thuhU'ang la ngU'ai ban/nha xuat khau. Rui ro tin dl,mg trong thu tin dl,Jng tra ngay thU'ang thap dohang hoa nhap khau duoc dung de the chap cho loa. giao dich nay.

Giao dich thU' tin dl,Jng tra cham S8 phat sinh rui ro khi hO'Pd6ng da duoc thuc hien rna khachhang khong thanh toan cho ben thu hU'ang. Cac thu tin dunq tra cham khong dU'O'ckhach hangthanh toan duoc Ngan hang ghi nhan la khoan cho vay b~t buoc va cong no tU'ong Crngthe hiennghia vu tai chinh cua Ngan hang phai thanh toan cho ben thl,l hU'ang va thl,J'Chi$n nghia Vl,JcuaNgan hang trong vi$c bao lanh cho khach hang.

Ngan hang thU'ang yeu cau khach hang ky quy de dam bao cho cac cong Cl,ltai chinh c6 lien quanden tin dl,lng khi can thiet. Gia tri ky quy dao dong tt) 0% den 100% gia tri cam ket dU'O'ccap, tuythuoc VaGmCrc do tin c$y cua khach hang do Ngan hang danh gia.

Chi tiet cac khoan cong nO'ti~m an va cam ket nhU' sau:

T;.ti 31/12/2017Cam ket bao lanh vay von 63.119.000.000

TC;li 31/12/2016

Cam ket trong nghi$p Vl,l LlCCam ket giao dich hoan d6iBao lanh khac- BaD lanh dl)' thEW- BaD lanh thanh toan- BaD lanh thl)'Chi~n hQ'p d6ng- Cac cam k~:tMo lanh khBcCQng

717.542.720.495678.064.400.00093.307.220.8527.047. 890. 8497.493.051.219

51.878. 016. 62826.888.262.156

43.000.000.000240.713.134.527

387.041.431.7093.644.186.000

293.542.223.34227.745.727.92962.109.294.438

1.552.033.341.347 670.754.566.236

4. Giao dich v&i cae b€m lien quanCac ben lien quan vai Ngan hang bao g6m: cac thanh vien quan Iy chu chat, cac ca nMn co lienquan vai cac thanh vien quan Iy chu chat va cac ben lien quan khac.

4.1 Giao djch va so dU' v&i cac thanh vi{m qulm Iy chu chot va cac ca nMn co Ii€mquan v&i cacthimh vi€mquan Iy chu chotCac thanh vien quan Iy chu chat g6m: cac thanh vien Hoi d6ng quim tri va cac thanh vien Ban dieuhanh (Ban Tong Giam dac). Cac ca nhan c6 lien quan vai cac thanh vien quan Iy chu chat la cacthanh vien m$t thiet trong gia dlnh cac thanh vien quan Iy chu chat.

~/[f;jCI

'1ACH,EM T

Giao djch vai cac thBnh vien quan Iy chu chat va cac ca nhBn c6 lien quan vai cac thBnh vien quan .~lycM chat ~Ngan hang khong pMt sinh giao dich vai cac thanh vien quan Iy chu chat va cac ca nhan c6 lienquan vai cac thanh vien quan Iy chu chat.

Cong nQ' vai cac thanh vien qUEmIy cM cMt va cac ca nhBn co lien quan vai cac thBnh vien qUEmIy cM chatNgan hang kh6ng c6 cong nO'vcYicac thanh vien quan Iy chu chat va cac ca nhan c6 lien quan vaicac thanh vien quan Iy chu chat.

--_._Bim thuy(;t minh nay la mOt bOph?n hQ'pthBnh va phai OLfQ'GoQGGung vai Bao cao tai chinh 46

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUY~T MINH BAo cAo TAI'CHINH (tiep theo) .T~i nqay 31 thang 12 narn 2017 va eho nam tai ehinh ket thuc eung nqay

B05-TCTD

Thu nhap ella cac thanh vien quan Iy ehu chat trong narn la 8.250.000.000 VND (narn mroc ta8.722.805.781 VND)-

4.2 Giao djch va s6 dU' v&i cac ben lien quan khi1cCac ben lien quan khac voi Ngan hang gam:Ben lien quan khac

---Cong ty Co phan Sua Viet Nam

Tap dean Bao Viet

Tong Cong ty Bao hiern Viet Nam

Tong Cong ty Bao Viet Nhan Tho

Cong ty TNHH Ouan Iy Quy Bao Viet

Conq ty Co phan Chung khoan Bao Viet

Cong ty Co phan 8au tU' Bao Viet

Cong ty TNHH Bao Viet - Au Lac

Trung tam Dao tao Bao Viet

Cong ty Co phan Khaeh s~n va Du lieh Bao Viet

M6i quan h~Co dong sang I$p

Co dong sang I$p

Thanh vien ella Tap dean Bao Viet

Thanh vien ella Tap dean Bao Viet

Thanh vien ella Tap dean Sao Viet

Thanh vien ella Tap dean Sao Viet

Thanh vien ella Tap dean Sao.Viet

Thanh vien cua Tap dean Bao Viet

Thanh vien cua Tap dean Bao Viet

Thanh viem eua T$p doan Sao Viet

Ban thuyet minh nay fa mot bO ph~n ilQ'p thanh va phi'li oU'Q'Cooc cung vai BaD CaDfai chinh 47

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NGAN HANG THU'O'NG MAl CO PHAN sAo VIETTHUYET MINH BAo cAo TAI·CHINH (tiep theo) .Tai ngay 31 thanq 12 narn 2017 va cho narn tal chinh ket thuc cung ngay

B05-TCTD

Trang nwac Ngaai nwac CQng5. MLPCdQt~p trung thea khu vl,l'cdja Iy

DU'no'Ti~n gui va tien vayCam ket tin dl,mgCong cu phai sinhKinh doanh va dau tu chLi'ngkhoan

21.732.405.707.86940.222.035.950.9491.552.033.341.347

2.195.600.000

18.619.867.114.058

94.241.551.73521.732.405.707.86940.316.277.502.6841.552.033.341.347

2.195.600.000

18.619.867.114.058

6. Chinh sach quan Iy rui ro lien quan d~n cac cong cu tal chinhDinh hU'cYngcua Ngan hang la tra thanh mot dinh che tal chlnh da nang. Do v~y, viec su dunq cacconq cu tai chlnh, bao gam nhan tien gui cua khach hang va dau tU' VaGcac tai san tai chinh c6chat 1U'Q'ngcao da tro thanh heat dong mang tinh then chot giup Nqan hang dat duoc muc chenhlech lai suat can thiet. Xet tll' khia canh quan Iy rui ro, dieu nay d6i hoi Ngan hang ket hQ'p motcach can doi giCl'acac cam ket ngoc;li bang (nhU' bao lanh va thU' tin dl,lng) vcYicac khoan cho vay(bang dong noi t$ cOng nhU' ngoi;li t€':)doi vcYicac ca nhan va to chLi'c thuoc cac mLi'c do tin [email protected] nhau. Ben c~nh do, Ngan hang cOng dau tU' mot ph.an von lU'u dong VaGcac chLi'ng khoandau tU' hay cho cac ngan hang khac vay. NhCl'ng rui ro lien quan den trao doi ngo~i t$ va thay doilai suat du'Q'c quan Iy thong qua ap dl,lng hc;lnmLi'c tri;lng thaj nham h,;m che Sl,!'t$p trung qua mLi'cdong thai tham gia vaG cac hOc;ltdong co tac dl,lng can bang Ian nhau de giam thieu rlJi rooThongqua vi$c nam giCl'nhieu tai san la cac cong Cl,ltai chinh co chat 1U'Q'ngcao, cO'cau bang can doi ketoan eua Ngan hang c6 du kha nang ph6ng ngll'a rui ro trQng yeu trong qua trinh hOi;lt dong kinhdoanh va dam bao kha nang thanh khoan. Them VaGdo, Ngan hang cOng tham gia VaG nhieu giaodjch ph6ng ngll'a- rui ro lien quan den cac cong Cl,ltai chinh nhU' cac cam ket hoan doi ngo~i t$ choml,lCdich quan Iy rui ro lai suat.

Trong qua trinh quan Iy rui ro tin dl,lng, Ngan hang da su dl,lng c6 hi$u qua cac hU'cYngdan ve quytrinh tin dl,lng, trong d6 ghi chi tiet cac chinh sach va thu tl,lCcho vay cOng nhU' cac hU'cY'lgdanthl,!'c hi$n de chuan h6a cac ho~t dong tin dl,lng cua Ngan hang. Rui ro thanh khoan dU'Q'ch~n chethong qua vi$c n£m giCl'mot so 1U'Q'ngIcYntien m~t va cac khoan tU'O'ngdU'O'ngtien dU'cYid~ng taikhoan Nostro, cac khoan ti~n gui c6 ky hc;lnt~i Ngan hang Nha nu'cYcva cac to chu'c tin dl,lng khacva cac giay ta c6 gia. Cac ty 1$an toan c6 tinh den yeu to rui ro cOng dU'Q'csu dl,lng de quan Iy ruiro thanh khoan. Ngan hang thU'ang tien hanh danh gia chenh I$ch lai suat, so sanh vcYicac thitmang trong nU'cYcva quoc te de co nhCl'ngdieu chinh kip thai. Them VaGd6, vi$c ap dl,lng cac quytrinh quan Iy rui ro noi bo cOng tra nen hi$u qua hO'n nha vi$c trien khai H$ thong Quan Iy Von T$ptrung va H$ thong Thanh toan T$p trung, theo do toan bO cac giao djch von va thanh toan cuaNgan hang deu do Hoi so chinh thl,!'c hi$n. Vi$c d6 cho phep Ngan hang giam sat hi$U qua hO'ncac bien doi ve von va giam cac sai s6t c6 the xay ra cOng nhU' nhCl'ng thu tl,lCphLi'c t~p khong canthiet.

'j

u

Chinh sach quan trj rui ro dU'Q'cHoi dong Quan tri phe duy$t, chinh sach nay phai phu hQ'p vcYichien 1U'Q'ckinh doanh, nang Il,!'cve von, kinh nghi$m quan Iy va tinh s~n sang doi m$t vcYirui rooNgan hang cOng xay dl,!'ng phU'O'ngthLi'c do lU'ang rui ro thich hQ'p, chuan qui trinh, thu tl,lC, khungbao cao quan tri rui roo

Ngan hang ap dl,lng Chinh sach quan Iy rui ro theo mo hinh t$p trung. D6 la mo hinh quan Iy rui roco Sl,!'tach bi$t mot cach doc I$p giCl'aba chLi'c nang: Quan Iy rui ro, kinh doanh va tac nghi$p. SI,!'tach biet giCl'a ba chLi'c nang nham ml,lC tieu hang dau la giam thieu rui ro xuong mLi'c th~p nhat,dong thai phat huy dU'Q'CtOi da ky nang chuyen mon cua tll'ng vi tri can bo ngan hang. VcYimo

50Ban thuy§t minh nay fa mot b(Jph?n hQ'p tMnh va phBi dLfQ'CdQc cLing v&i Baa cao tai chinh

NGAN HANG THU'O'NG MAl CO PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHINH (tiep theo) .Tal ngay 31 tht:mg 12 narn 2017 va cho narn tai chinh ket thuc cung nqay

BOS-TCTD

hinh nay, NgEInhang da trien khai H$ thong QUEInIy Rui ro thong qua mot co cau to ChLfCdam baoSl,J'doc lap giCl'aChLfCnang tao IO'i nhuan va ChLfCnang quan Iy rui roo Theo do, Ngan hang dathanh I$p Khoi Ouan Iy rui ro doc lap, tach biet khoi ChLfCnang kinh doanh, co nhiern vu qiarn sat,danh gia, xay dl,mg cac ke hoach dl,J'ph6ng va quan Iy tren cac rnanq rui ro chinh bao gam: Tindunq, thanh khoan, th] truonq va heat dong (tac nqhiep).

Cac chinh sach v€;: CO' che phan cap, uy quyen, tharn quyen phe duyet du'oc quan Iy tap trung taiHoi so chinh va duoc cac cap co tharn qUYEmphe duyet de dam bao trien khai mot each thongnhat trong toan h$ thong. H$ thong hc;lnmLfc theo cac quy dinh cua NHNN va quy dinh noi bo cuaNgan hang cOng da dU'O'cxay dl,J'ngdl,1'atren cac cong Cl,ldo lU'ang va kiem soat.

Chinh sach quan Iy rui ro dU'O'cthe hi$n b~ng h$ thong cac van ban thong qua cac quy che, quydinh va quy trinh nghi$p VU. H$ thong van ban dU'O'cxay dl,J'ngdU'ai Sl,1'dinh hU'ang chi dc;lOcuaHoi d6ng Quan tri, Ban 8ieu hanh vai Sl,I' tham gia cua cac Ph6ng/Ban nghi$p Vl,l, trong do nhatthiet phai co Sl,J'tham gia phan bi$n, danh gia cua Ban Phap che va Kh6i QLRR; d6ng thai co Sl,1'he trO' tich Cl,1'Ccua Trung tam Cong ngh$ thong tin de xay dl,1'ngcac ChLfCnang kiem soat 1;,1' dongtren cac chU'O'ngtrinh Lfng dl,lng.

Cac chinh sach QLRR trong cong tac kiem tra, giam sat cOng dU'O'cquan tam sat sao. Cac dO'n vithl,J'Chi$n ChLfCnang kiem tra, giam sat (Ph6ng Kiem toan 'noi bo, Ph6ng Giam sat va Quan Iy ruiro, cac doan kiem tra thanh I$p theo chi dc;lOcua Tong Giam d6c ho~c Giam d6c cac Kh6i) thU'angxuyen cO ke hOc;lChkiem tra dinh ky hoi;jc bat thU'ang de n~m b~t tinh hinh thl,1'Cte cOng nhU' phathi$n sam cac dau hi$u rui ro trong qua trinh hO<;ltdong tc;licac dO'n vj nh~m xay dl,J'ngcac ke hOc;lChdl,1'ph6ng cho cac rui ro do.

7. Rui ro tin dl,lng

Rui ro tin dl,lng trong ho~t dong ngan hang la kha nang xay ra ton that trong hOc;ltdong ng~ n hangcua to ChLfCtin dung do khach hang ho~c doi tac khong thl,J'chi$n ho~c khong co kha nang thl,J'chi$n nghia Vl,lcua minh theo cam ket.

Quan Iy rui ro tin dung 103qua trinh xay dl,J'ngva thl,l'Cthi cac chien IU'Q'c,cac chinh sach quan Iy vakinh doanh tin dung nh~m d~t dU'O'cml,lC tieu an toan, phat trien ben vCl'ng, tang CU'ang cac bienphap ph6ng ngiYa, h<;lnche va giam thieu nO' xau, nO' qua hc;lntrong kinh doanh tin dl,lng, tiY dotang doanh thu, giam chi phi va nang cao chat IU'O'ngva hi$u qua hO<;ltdong kinh doanh trong ng~nh~n va dai hc;lncua Ngan hang.

Ngan hang da trien khai mo hinh t6 ChLfC,hO<;ltdong kinh doanh theo djnh hU'ang tach bi$t giCl'aChLfCnang kinh doanh, ChLfCnang he trO' va ChLfCnang quan Iy rui ro, the hi$n 6' vi$c hinh thanhcac Kh6i Ngan Mng doanh nghi$p, Khoi Ngan hang ban Ie (front office), Kh6i Tac nghiep (backoffice) va Kh6i Quan Iy rui ro (middle office).

'AN

Vai d~c thu mo hinh quan Iy rui ro la t$p trung, chinh sach quan Iy rui ro tin dl,lng t$p trung t~i HOis6' chinh nh~m t<;lOSl,J'nhat quan giCl'a djnh hU'ang phat trien kinh doanh/khach hang vai djnhhU'ang/chinh sach v€;quan Iy rui roo

/.,?,

,~

Cac chinh sach ve quan Iy rui ro tin dl,lng bao g6m: Chinh sach da d<;lngh6a tin dl,lng (cac giai h~ntin dl,lng theo nganh hang, khu Vl,l'C,10<;litien, ky h<;ln,san pham tin dl,lng, ty 1$an toan ... ); Thamquyen phe duy$t; Quy trinh, thu tl,lCcap tin dl,lng; H$ thong xep hc;lngtin dl,lng; Chinh sach ve taisan bao dam; Phan lo<;)iva kiem soat nO'xau; Kiem tra va giam sat khoan vay.

51Ban thuy§t minh nay fa m¢t b¢ ph?n hop thanh va phBi dU'Q'Cdoc cLing v&i BaD CaDfai chinh

NGAN HANG THU'ONG MAl CO PHAN sAo VIETTHUYET MINH BAo cAo TAI'CHiNH (tiep theo) .Tai nqay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cung nqay

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._--_._._--_._--_. ---_ .._-_.__..Ngan hang da ban hanh cac quy dinh ve tharn dinh va phe duyet tin dunq bao gom day du cac vanban, quy djnh, quy trinh, hU'ang d~n ve heat dong tin dunq til khau phat trien/tham dinh khachhang, phan tich phuonq an kinh doanh den phe duyet va quan Iy khoan tin dl,lng sau phs duyet.f)~c biet, Ngan hang da ap dl,lng thi diem he thong xep h~ng tin dl,lng noi bo doi voi Khach hangDoanh nqhiep, Khach hang Ca nhan va Ho Kinh doanh, Khach hang ta cac To chuc tin dunq (FI).Viec ap dung h$ thong xep hanq tin dl,lng noi bo la mot co sa de Nqan hang danh gia IllCPCdo tinnhiern cua khach hang, dong thoi la mot cong Cl,l giup Ngan hang phan lo~i khach hang de cochinh sach phU hO'Pvai tilng nh6m khach hang. Til do, Ngan hang kiem soat va qUEInIy rui ro tindl,mg b~ng cach thiet I~p h~n mCPctin dl,lng tU'O'ngCPngvai mCPcdO rui ro ma Ngan hang co thech~p nh~n dU'O'cdoi vai moi khach hang va doi vai moi linh Vl,l'Cdia Iy, nganh nghe. MCPcdo rui ronay co the dU'O'Csu'a dOi, c$p nh~t thU'erngxuyen.

Vi$c thalll dinh tai san dam bao cOng dang dan hoan thi$n theo cO'che t$p trung, theo do Hoi sachinh dU'a ra phU'O'ngphap va cO'So' dinh gia thong nhat trong toan he thong va thl,J'chi$n cO'chegiam sat, quan Iy doi vai cong tac dinh gia tai san dam bao cua cac dO'nvi kinh doanh.

Cong tac giam sat tin dl,lng cOng dU'O'ctrien khai hang ngay vai cong Cl,ltheo doi va giam sat nh~mcung cap mot cach kjp theri, chinh xac ve tinh hinh ho~t dong tin dl,lng va danh gia mCPcdo t$ptrung rui ro tin dl,lng cOng nhu' dU'a ra cac canh bao sam doi vai b~t cCPphat sinh bat thU'ong trongho~t dong tin dl,lng.

CaegiCrih"ln va eong q.l qulm l'it n.ii fO tin dl,mg:

• TY Ie Cho vay trung dai h~n tren Tong dU' nO'tin dl,lng;

• Tong DU' nO'cho vay til Tong nguon von huy dong;

• Giai hc;1ntin dl,lng cho mot nganh, san pham, 10c;litien t$ hoac theo khu Vl,J'C;

• Giai hc;lntin dl,lng doi mot Khach hang va mot nh6m Khach hang;

• Cac ty 1$NO'qua hc;ln,NO'xau tren Tong dU' nO', tren DU' nO' theo nganh hang, san pham, nhomkhach hang ... ;

• Tuan thu cac giai h~n tin dL,mgtheo quy djnh cLla Phap lu~t va cLla chinh Ngan hang doi vai cacnhu cau von khong dU'O'ccap tin dl,lng; nhCPngtru'erng hO'Pkhong dU'O'ccap tin dl,lng va nhCPngtmerng hO'Ph~n che cap tin dl,lng;

• Tham quyen phe duyet tin dl,mg cLla tilng ca nhan va t$p the (Hoi dong tin dl,lng, Oy ban tin dl,lr:\~

vca.f)a~ tU')h;'d" ". , th' d' h " t' d > N • h' -:~)\~• ac tleu c I 01VO'lyeu cau am !n cap In l,lng cua gan ang; .,I,;

• Cac cong Cl,ldo lU'erng,m6 hinh danh gia rLli ro va mlic do ton that c6 the xay ra ma Ngan ha~co the chap nh$n dU'O'c... ; /

• Cac giai h~n va yeu cau khac ve quc'm Iy rui ro tin dl,lng do Ngan hang Nha nU'ac (NHNN) quydinh hOac theo yeu c8U cua Hoi dong Quan trj.

----:---------_. ---- ..Ban thuy§t minh nay la m(!t b(! ph~n hop thanh va phBi du'Q'CGOCCLIngvO'iBao cao tai chinh 52

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI·CHINH (tiep theo) .Tal nqay 31 thanq 12 narn 2017 va cho narn tai chfnh ket thuc cung nqay

BOS-TeTD

---------_. --.-----~.---.-~--,--.. _.--,--------------M(Fcrui ro tin dlJng toi da cnue tinh dim tei san the chap ho~c cac bi~n philp giam thieu rislro tin dlJng

Muc rui ro tin dung toi da doi voi moi nhorn tai san b~ng voi gia trt ghi so gop cua nhorn tai san dotren bang can doi ke toan duoc trlnh bay nhu sau:

se cuol namTien, yang gLri tai cacTCTD khacCho yay cac TCTDkhacCherng khoan kinhdoanhCac conq Cl,J ta: chinhphai sinh va cac taisan tal chinh khac

Cho yay khach hang

Mua noCherng khoan dau tU'san sang di banCherng khoan dau tU'gi[l' den nqay dao han

Tai san c6 khac

C9n9

s6 d~u namTien, yang gLri t<;licacTCTD khacCho yay cac TCTDkhacCherng khoan kinhdoanh

Cho yay khach hang

Mua nO'Cherng khoan dau tU'san sang di banCherng khoan dau tU'gi[l' den ngay dao h,;ln

Tai san c6 khac

C9ng

Chu'a qua han haychU'a bi giam gia

6.354.840.884.979

100.000.000.000

3.830.869.391.416

2.195.600.000

19.418.871.124.651194.037.811.111

12.040.233.164.257

1.469.071.837.561

1.801.970.108.204

45.212.08'9.922.179

3.216.086.184.874

2.091.466.800.000

13.931.259.179.191194.037.811.111

8.608.227.792.702

1.912.402.472.098

1.000.514.287.713

30.953.994.527.689

Da qua hanva/ho~c b] giam

gia Da giam gia Cqng

6.354.840.884.979

103.635.400.000

3.830.869.391.416

2.195.600.000

21.732.405.707.869194.037.811.111

12.040.233.164.257

2748.764.558.385

1.801.970.108.204

48.808.9'52.626.221

3.216.086.184.874

3.635.400.000

2.091.466.800.000

15.204.978.409.768194.037.811.111

8.608.227.792.702 ~,.3.213.220.521.101 /

1.000.514.287.713 'IR---------'- )(1'33.532.167.207.269 \

;9~

Cac tai san tai chinh chU'a qua h<;lnhay chU'a bi giam gia tri cua Ngan hang baa gam cac khaanNO'nhom 1 thea quy dinh Thong tU' 02/2013/TT-NHNN va Thong tU' 09/2014/TT-NHNN; cac chungkhoan, cac khoan phai thu va cac tai san tai chinh khac khong qua h<;lnva khong phai trich I$p dl,J'ph6ng theo Thong tU' so 228/2009/TT-STC va thong tU' sLPadoi bo sung 89/2013/TT-STC.

3.635.400.000

917.844.994063 1.395.689.589.155

Ngan hang danh gia r~ng Ngan hang hoan toan co kha nang thu hoi day du va dung h<;lncac taisan tai chfnh nay trong tU'O'nglai.Ngan hang hi$n dang n~m giCPcac tai san dam bao la b~t dong san, dong san, cac gi~y tcyco giava cac IO<;litai san dam bao khac cho cac tai san tai chfnh nay. Ngan hang chU'a xac dinh dU'O'c

1.279.692.720.824

921.480.394.063 2.675.382.309.979

3.635.400.000

226.042.781.988 1.047.676.448.589

1.300.818.049.003

229.678.181.988 2.348.494.497.592

Ban thuyet minh nay fa mOt bOphi[in hQ'pthBnh va phBi du'Q'CdQc cLing vai BaD CaD tai chinh 53

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUY~T MINH sAo CAo TA"CHINH (tiep theo) ,Tai nqay 31 thang 12 narn 2017 va cho narn tal chinh ket thuc cung nqay

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day du qia trj hop Iy cua cac tai san dam bao nay do chua c6 cac hU'&ng dan Cl,Jthe cOng nhuchua c6 cac thong tin th] tmcYng can thiet.

8, Rui ro th] trU'cYng

8.1 Rui (0 tai suatRui ro lai suat 113 rui ro xay ra do SU'thay d6i cua lai suat lam anh hU'O'ngtoi IO'inhuan va gla tri taisan cua Ngan hang.

Rui ro l{3isuat cua Ngan hang chu yeu xuat phat t(l>cac heat dong dau tu, heat dong huy dong vonva SLrdl,Jngvon.

Thoi han dinh lai lai suat thuc te la thol han con lai tinh t(l>thoi diem lap bao cao tai chinh cho toiky dinh lai lai su~t gan nh~t cua cac khoan ml,JCtai san va ngu6n von.

Ngan hang thong qua bo may va cong Cl,Jquan Iy de nhc;lndien, do IU'cYngva kiem soat, giam sat,bao cao rui ro l{3isu~t; t(l>d6 tac dong t6'i quy m~, cO' c~u tai san trong va ngoai bang can doi cOngnhU' c6 chinh sach di~u hanh lai suat linh hO;;ltde bao dam ngan ng(l>a,h<;lnche mllc do rui ro maNgan hang phai doi m$t khong gay nen nhCPngbat IO'iqua l6'n doi v6'i tlnh hlnh tai chinh CUqNganhang.

Ngan hang c6 cac chinh sach ve huy dong/sLr dl,Jngvon nh~m giam thieu rui ro lai su~t nhU' dambao co' cau hO'p Iy ve ky h;;ln va giCPatai san c6 va tai san nO';cO' che dieu hanh l{3isu~t linh hO;;lt;ban hanh chinh sach lai suat nhat qUElntu' Hoi sO' chinh t&i tat ca cac chi nhanh trong he thong,thl,!'c hi$n quan Iy von va quan Iy rui ro l{3isuat t~p trung-t;;li Hoi SO'chinh thong qua cong Cl,Jdieuchuyen von noi bO (FTP).

Ngan hang thl,!'c hi$n xay dl,!'ng cac kich ban, tlnh huong gia dinh ve tlnh hlnh bien dong lai suattren thi tmcYng (bao g6m ca trong dieu ki$n bat thU'cYng,xay ra khung hoang); cOng nhU' cac kichban, tlnh huong ve tlnh hlnh bien dong gia tri danh ml,JCtai san c6 - tai san nO'de xac dinh mllc dot6n that IO'inhu$n/gia trj tai san cua Ngan hang theo cac kich ban, tlnh huong d6.

Chinh sikh qulm /y, dieu himh {§i suat eua Ngfm hitng

fJ6i v6'i ho~t Dong huy Dong/cho vay tren thi trLl&ng lien ngan Mng (ng~n h;:;Jn):chu yeu la cac giaodich v6'i ky h<;lnng~n dU'&i 3 thang. Lai suat huy dong/cho vay dU'O'cxac dinh tuy thuoc VaG tlnhhlnh lai suat tren thi tmcYng. Ngan hang thl,!'c hi$n giao dich tren CO' SO'dieu hanh cO'cau hO'p Iy veky h<;lngiCPahO<;ltdong huy dong va cho vay.

cfJ6i vai hOqltDong dtJu tLl/kinh doanh gitw teYc6 gia: Ngan hang thl,!'c hi$n dau tU'/kinh doanh giaytcYc6 gia tren cO' SO'mllc lai suat toi thieu va h,;1nmuc da dU'O'cUy ban Quan Iy tai san NO' - C6(Uy ban ALCO) phe duy$t t(l>ngthcYiky can Cll VaGmllc von chu SO'hCPu,lai suat thi tmcYng, mllcIO'itllc ky vQng,...; cac khoan dau tU' v6'i ky h(;1nchu yeu t(l>1 nam den 5 nam; trong d6 l{3isuat cackhoan dau tU' vao trai phieu doanh nghi$p deu dU'O'ctha n6i, dieu chTnhdinh ky hang nam.

fJ6i vai ho~t Dong huy Dong v6n tCfto ch(fc kinh t6 va ca nhBn: Cac khoan huy dong v6'i ky h9n nganchu yeu dU'6'i 1 nam, lai suat huy dong dU'O'cban hanh thong nhat trong h$ thong can Cll tlnh hlnh laisuat tren thi trU'cYng,chinh sach cua Ngan hang va d$c biet la thU'c hi$n tuan thu thea quy dinh cuaNgan hang Nha nU'&c t(l>ngthcYiky.fJ6i vai hOqltdong cho vay to chuc kinh t6 va ca nhan: Ngan hang thU'c hi$n cho vay v&i ky h9n t(l>ngan h;;ln den trung, dai h;;ln. Trong d6, cac khoan cho vay trung dai h;;ln deu dU'O'ctha n6i lai suat,c6 lich dieu chTnh lai suat hO'p Iy dinh ky 3 thang/6 thang. MllC lai suat cho vay dU'O'cxac dinh trennguyen tck dam bao bu dap chi phi von, cac chi phi quan Iy, yeu to rui ro, gia tri tai san bao dam,lai suat thi trU'cYng,dam bao kha nang C9nh tr9nh va hi$u qua kinh doanh cua Ngan hang. HOi SO'

54

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUYET MINH BAo cAo TAI"CHiNH (rlep theo) "Tai nqay 31 thang 12 narn 2017 va cho narn tai chfnh ket thuc cung ngay

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,-------"-----_. -_...chinh quy dinh rnuc lai suat cho vay toi thi~u trong tLl'ng th6'i ky doi voi tCPngdoi tU'O'ngkhach hangva tung san pharn.

Cong c(J do lU'rYng, qulm I'y rut ro lai suat

Nqan Mng do 1U'6'ng,quan Iy rui ro lai suat thong qua do 1U'6'ngrnuc dO mat can doi c8U true taisan (khe ha nhay cam v6'i lai suat). Khe h& lai suat la su chenh teen giCra tai san co nhay cam v6'ilai suat va tai san no nhay cam voi lai suat theo ky dinh gia Ic;lilai suat (repricing gaps) va duocxem xet tren hai qoc do la thoi han va rnuc do.

Mat can doi cau true tai san phat sinh khi Ngan hang thuc hi$n cac hO<;ltdong d~u tU'/kinh doanhnhU': hO<;ltdong dip tin dl,lng, huy dong tit~n gCPi,kinh doanh ngo<;lihoi, ti~n t$ va cac hO<;ltdongkhac. Quy mo va phc;lmvi hO<;ltdong cang l6'n, kha nang va mCPcdo mat can doi cang nhi~u.

Th6'i h,;ln dinh gia lai lai suat thl,l'c te la th6'i h'iln con l'ili tinh tu thai diem I$p bao cao tai chinh chot6'i ky dinh lai lai suat g~n nhat cua cac khoan ml,JCtai san va nguon von,

Cac gia dinh va di~u ki$n sau dU'Q'cap dl,Jng trong vi$c pMn tich khe h& nh<;lycam vai lai suattheo thai han tai dinh gia cua cac tai san co va tai san nO'cua Ngan hang:

• Tien m~t, vang b<;lcda quy; gop von d~u tU' dai h<;lnva cac tai san co khac, tai san nO'khac (baogom tai san co dinh, bat dong san d~u tU' va tai san co khac) dU'O'cxep 10<;liVaG khoan ml,JCkhOng chiu lai suat;

• Tien gui t<;liNgan hang Nha nu'ac Viet Nam bao gom tien g.CPithanh toan va tien gU'i'dl,l' trCr b~tbUQc theo quy dinh dU'Q'cxep 10aiVaGkhoan ml,JCkhong chiu lai suat;

• Thai h'iln dinh l<;liJai suat thl,l'c te cua chCPngkhoan d~u tU' va chCPngkhoan k-inh doanh dU'O'ctfnh la khoang thai gian tu thai diem I$p bao cao tai chfnh den thai diem dieu chTnh l'ili lai suatg~n nhat can cU' tbeo dieu ki$n phat hanh doi vai tCmg chCPngkhoan d~u tU'/kinh doanh;

• Thai h'iln dinh l<;lilai suat thl,l'c te cua cac khoan huy dQng va tien gCPi/cho vay doi v6'i cac TCTD;cac khoan nO'chfnh phu va Ngan hang Nha nU'6'c; cac khoan huy dong va cho vay to chCPckinhte va ca nhan du'Q'cxac dinh nhU'sau:

./ Cac khoan ml,lCco lai suat co dinh trong suot thai gian cua hQ'p dong: Thai h<;lndinh l'ili lai suatla khoang cach tu thai diem I$p bao cao tai chfnh den ngay dao h<;lndU'O'cquy dinh trong hQ'pdong;

./ Cac khoan ml,JCco lai suat tha nOi: Tho'i h,;'lndinh l<;lilai suat la khoang cach tu thai diem I$pbao cao tai chfnh den ngay dieu chTnhlai suat g~n nhat dU'O'cquy dinh theo hO'Pdong;

• Thai h<;lndinh l<;lilai suat thl,l'c t8 cua khoan ml,JCpMt hanh giay ta co gia dU'O'cxac dinh lakhoang tho'i gian tu thai diem I$p bao cao tai chfnh den thai diem dieu chTnh l<;lilai suat g~nnhat doi v6'i tung IO'iligiay tcyco gia trong tmang hQ'p tha noi lai suat va den thai diem dao h'ilncua tung IO<;ligiay t6' co gia doi vai tmang hQ'pco dinh lai suat;

Lai suat thl,J'cte cho cac khoim tien gU'i t'ili Ngan hang Nha nU'ac Viet Nam; tien, vang gCPit<;livacho vay cac TCTD khac; cho vay khach hang; chCPngkhoan d~u tU'; tien gCPikMch hang vaphat hfmh giay ta co gia theo IO'ilitien t$ dU'O'cNgan hang cong bo theo tung th6'i kyo

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Bos·rCTD

(*) Cac khoan muc nay khong tfnh den dl,l' ph6ng rui ro

£)9 nh?y cJ6i voi fai suMNqan hang chua thuc hien phan tfch do nhay doi voi lai suat cho narn tai chfnh ket thuc ngay 31thanq 12 narn 2017 do chua du cac dieu kien ve he thong co sa dCrlieu va thong tin d~u vao,

8.2 Rui ro tilm tij

Rui ro tien te 121rui ro xay ra do Sl,I' thay doi cua ty gia lam anh hU'ang tai IO'inhuan va gia tr] tai sancua Ngan hang.

Rul ro tien t$ cua Ngan hang chu yeu xuat phat tt) cac heat dong kinh doanh nqoai te, heat donghuy dong von va SLl' dl,lng von.

Ngan hang thong qua bo may va cong cu quan Ii de nh$n di$n, do lU'ong va kiem soat, giam sat,bao cao rui ro tien t$, tt) do tac dong tai quy m~, cO'c~u tai san trong va ngoai bang can doi cOngnhU' co chfnh sach dieu hanh linh hOi;1tde bao dam ngan ngt)a, h<;lnche mllc do rui ro ma Nganhang phai doi mi;lt kh6ng gay nen nhO'ng·bat IO'iqua Ian doi v6'i tinh hinh tai chfnh cua Ngan hang.

Ngan hang thl,l'c hien xay dl,l'ng cac kich ban, tlnh huong gia dinh ve tlnh hlnh bien dong ty gia trenthi trU'cmg (bao gam ca trong dieu ki$n b~t thU'cmg, xay ra khung hoang); cOng nhU' cac kich ban,tinh huong ve tloh hlnh bien dong gia tri danh ml,lCtai san co - tai san nO'de xac dinh mllc do tonthat IO'inhu$n/gia tri tai san cua Ngan hang theo cac kich ban, tlnh huong do.

Ngan hang dU'O'cthanh I$p va hOi;1tdong t<;liViet Nam v6'i dang tien bao cao 121VND. Tren thl,l'c te,tai san cua Ngan hang co goc VND chiem 97,3% tong co cau tai san, tai san co goc USD chiem2,68% tong cO' c~u tai san va tai san co goc cac ngo<;lite khac chi chiem 0,02% tong cO' c~u taisan. Do do, rui ro tien t$ cua Ngan hang chu yeu t$p trung a nhCrng tai san co goc USD.

Nam 2017, ty gia USDNND diEmbien tU'O'ngdoi on dinh. TY gia giao dich tren thi trU'ang lien nganhang trong nam qua thU'ang xuyen dU'O'cduy trl thap hO'n mllc trEIn niem yet. Ben ci;1nhdo tam Iythi trU'ang kha on dinh.

De kiem soat rui ro do bien dong ty gia, Ngan hang da thiet I$p mot so 10<;lih<;lnmllc de quiln IynhU' h<;lnmu'c tr<;lngthai ngo<;lit$ va h<;lnmllc 10toi da doi v6'i hO<;ltdong kinh doanh ngo<;liteo Cach<;lnmllc nay do Oy ban ALCO phe duyet tt)ng thai ky phu hO'p v6'i dien bien ty gia tren thi trU'ongva khau vi rui ro cua Ngan hang.

Ban thuy(;t minh nay la m¢t b¢ ph?n hQ'pthanh va pMi dl.PQ'CdQc cLing vai BaD CaD tai chinh 57

NGAN HANG THU'O'NG MAl CO PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHINH (tiep theo) .Tal ngay 31 thanq 12 narn 2017 va cho narn tai chfnh ket thuc cung ngay

B05-TCTD

Phan loai tai san va cong no theo loai tien te da duoc quy doi sang VND VaGnqay 31 thang 12 narn 2017

Cac nqoal t~EUR dU'O'c USD dU'Q'c quy khac du-oc, .

dbi,.

qUl doi quy d6i C(lngTal san

Tien m$t vang bac, da qul 5.199.182.360 29.741.739.300 34.940.921.660Tien gui tal Nqan hang 14.272.410.760 14.272.410.760Nha nuocTien gui tal va cho vay 1.683.987.186 491.195.135.106 3.561.151.952 496.440.274.244cac TCTD khac (*)

Cho vay khach hang (*) 768.533.551.773 768.533.551.773Tai san C6 khac (*) 9.798 3.398.931.013 3.398.940.811

T6ng tal san 6.883.179.344 1.307.141.767.952 3.561.151.952 1.317.586.099.248=------===-~

NQ'phal tra va von chusO>hCPuTien gui cua va vay tCP 176.036.250.000 176.036.250.000NHNN va cac TCTD khacTien gui cua khach hang 7.264.053067 284.724.225.640 1.713.656 291.989.992.363Cac cong Cl,Jta: chlnh phaisinh va cac khoan no tai 112.125.000.000 112.125.000.000.chfnh khacCac khoan nO'khac 9.485.473 3.670.670.660 3.680.156.133T6ng nQ' phai tra va vbn 7.273.538.540 570.556.146.299 1.713.656 583.831.398.496chu sO>hCPuTr9ng thai ti~n t~ n(li (390.359.196) 730.585.621.653 3.559.438.296 733.754.700.753bangTr~ng thai ti~n t~ ngo~i (616.687.500.000) (616.&87.500.000)bangTr~ng thai ti~n t~ n(li, (390.359.196) 113.898.121.653 3.559.438.296 117.067.200.753ngo~ibang

(*) Cac khoan ml,JCnay khong tinh den dl)' phong rui roo!.~

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8.3 Rui ro thanh khoim

Rui ro thanh khoan la rui ro khi Ngan hang khong du kha nang de thl)'C hi$n dung nhCPngcam kettai chinh hang ngay ho$c de dap Li'ng nhu Cc3Urut tien tmoc h<;lncua khach hang, dan den ton thMcho Ngan hang do tang chi phi kinh doanh, m~t uy tin hoc)c mat kha nang thanh toano

QUEln Iy rui ro thanh khoan la vi$c Ngan hang xay dl)'ng va ap dl,Jng cac bien phap, cach thLi'cphong ngCPava Li'ng ph6 voi cac trU'cmg hO'p rui ro thanh khoan; duy tri mot mLi'c thanh khdn hO'pIy, de bao dam c6 the thl)'C hi$n dU'O'cday du cac cam ket tai chinh cua Ngan hang trong dieu ki$nkinh doanh binh thU'6'ng.

8e dam bao kha nang thanh khoan, Ngan hang chu tmO'ng da d<;lng ngu6n v6n huy dong, kiemsoat ty 1$ huy d¢ng tCYnhom khach hang co tien gL:ri Ian tren tong s6 dU' huy d¢ng; duy tri m¢tIU'O'ngtai san C6 c6 kha nang thanh khoan cao de c6 the dap Li'ng mQi nghia Vl,Jthanh toan t<;libatCLi'th6'i diem nao. Ngoai von kha dl,Jngbao g6m toan bo tien m$t, tien gu'i thanh toan, Ngan hangcon duy tri mot phan nh~t djnh tai san C6 la cac giay t6' c6 gia co tinh thanh khoan cao lam ngu6ndl)' phong thanh khoan nhU' trai phieu chinh phu, trai phieu do cac to chLi'c tin dl,JngIon phat hanh.

-----,,------ _----- ------ --- ---_ .._--- -~. .Ban thuyet minh nay la mOt bO ph~n hQ'p thaniJ va pMi dLfQ'CdQc cling vai Bao cao tai chinh 58

NGAN HANG THU'O'NG MAl co PHAN BAo VIETTHUYET MINH sAo cAo TAI'CHiNH (tiep theo) .Tai nqay 31 thang 12 narn 2017 va cho narn tai chlnh ket thuc cung nqay

B05-TCTD

Ngan hang thuc hien do 1U'6'ng,ki~m soat rui ro thanh khoan thong qua do 1U'6'ng,ki~m scat tranqthai mat can doi vt= ky han cua dong tien ra va dong tien VaG (chenh lech thanh khoan); do 1U'6'ng,ki~m scat cac ty 1$thanh khoan bao gom cac ty 1$theo quy dinh nQi bo va cac ty 1$vt= kha nangchi tra, cac ty 1$ bao dam an toan trong heat dong cua to chuc tin dl,Jng theo quy dinh cua Nganhang Nha nuoc. Viec do lu'6'ng, kiern scat, giam sat va bao cao rui ro thanh khoan duoc thuc hi$nhang ngay.Tr<;lng thai mat can doi thanh khoan duoc xac dinh dua tren thai gian dao han cua cac tal san C6va tal san NO'tlnh tu' nqay lap bao cao tai chinh den ngay thanh toan theo quy dinh trong hO'pdonghoc;\ctrong dieu khoan phat hanh.

Cac gia dinh va dieu ki$n sau dU'Q'cap dl,lng trong phan Hch th6'i gian dao hGmcua cac tai san vacong nO'cGa Ngan hang:

~ Tien m$t, vang b<;lcda quy; tien gCPit<;liNgan hang Nha nU'6'c Viet Nam bao gom tien gCPidl,J'trC!'b~t buoc; huy dong khong ky hc;mtLf khach hang; tien gCPithanh toan t<;licac TCTD khacdu'O'cxep IO<;lidao h<;lntrong vong 1 thang;

... Th6'i gian dao h;;ln cGa chung khoan dau tu' du'O'c tfnh dl,J'atren ngay dao h<;lncGa tLfng IO<;lichung khoan;

... Th6'i gian dao hi;ln cua chu'ng khoan kinh doanh dU'O'cxep lo~i dao h~n trong vong 1 thang;

~ Th6'i gian dao h~n cGa cac khoan tien 9CPiva cho vay c6 ky h~n cac TCTD; cac khoan huydOo.gc6 ky hi;ln, cho vay to chu'c kinh te va ca nhan; cac khoan vay Ngan hang Nha nU'oc VietNam; phat hanh giay t6' c6 gia dU'O'cxac dinh dl,J'avaG ngay den hi;ln _theo hQ'p dong ho$ctrong dieu khoan phat hanh. Tren thw'c te, doi voi cac khoan eho vay, th6'i fjian den h~.nthl,J'Ctec6 th~ thay doi do khaeh hang tra nO'tmoc h~n hoc;\cgia h<;lnkhoan vay. DOi voi cac khoanhuy. dong, th6'i gian den h~n thl,J'Cte co the thay doi do khach hang rut tien tmoc hqn ho$cquay vong tien gCPi;

... Th6'i gian den h~n cGa cac khoan dau tU' gop von mua co phan; khoan ml,lC tai san co dinhdU'O'cxem 113khoan dau tU' dai h~n dU'O'cxep lo~i VaGth6'i gian dao h~n tren 5 nam;

... Th6'i gian den h~n cGa Tai san Co khac va Tai san NO'khac dU'a ve ky dao hi;ln tU'O'ngung voith6'i gian dao h~n thl,J'Cte cGa cac khoan phai thu va cac khoan phai tra.

Cac chung khoan kinh doanh dU'O'cphan lo~i den 1 thang do Ngan hang co dl,J'dinh ban ra trongth6'i gian ng~n h~n nhi:lm ml,lCdich thu IO'itLf vi$c hU'&ng chenh I$ch gia m$e du cac chung khoa~nay co th6'i hi;ln tLf 1 den 15 nam. i)

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B05-TCTD

Ng phai tra tal ehinh

Cac khoan NO'chinh phu va NHNN (**)Tien giJi va vay cac TCTD khac (**)Tien giJi cua khach hang (**)Phat hanh giay to co gia (**)Cac khoan no khacr")CQng

16.250.993.984.91524.065.283.517.7694.379.971.556.727650.599.837.000

Gia tr] ghi s6T~i 31/12/2017 T~i 31/12/2016

366.475.912.7997.393.423.085.758

20.599.971.094.3872.050.000.000.000481.906.669.117

30.891.776.762.06145.346.848.896.411

(*) Gia tri hop Iy cua cac tai san tai chinh nay xap XIgia tr] ghi so do cac cong Cl,Jtal chfnh nay cothai han ngan.

(**) Gia tr] hop Iy cua cac tai san tal chinh va no phai tra tai chinh nay khOng the xac dinh duoc dohien nay chua co cac hLPcYngdan va quy dinh Cl,Jthe cua Nqan hang Nha nLPcYCViet Nam va cacco quan chuc nang ve xac dinh gia tri hO'p Iy cLla cac cong Cl,Jtai chinh.

Tai san tai chinh ali cam co, the chap hoac ali chuyen nhU'(/'ngnhU'ng kh6ng au aifWki~ndimg ghi

Chi tiet cac tai san tai chinh cua Ngan hang da dLPO'cdim co, the chap de dam bao cho cackhoan vay vcYiNHNN va cac to chu tin dl,Jngkhac nllLPsau:

Tfii 3111212017 T?i 3111212016------_-Nghia vl;! lien Nghia vl;I-~ifm

Gia trj ghi 56 quan Gia tri ghi s6 quanTrai phieu

9.938.205.967.041 8.977.717.094.649 5.078.166.960.980 3.620.941.355.728chinh phuTrai phieu docac TCTD

2.861.974.234.816 1.715.625.379.090trong nu'cYc 700.000.000.000

phat hanhTrai phieu docac to chuckinh te trong 5.819.686.912.204 7.119.122.773.733nLPcYcphathanhCQng 18.619.867.114.061 9.677.717.094.649 13.912.915.113.803 3.620.941.355.728

10. Cae 51;1'ki~n phat sinh sau ngay k~t thue nam tai chinh

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fi\)./

Khong c6 Sl,l' ki$n quan trong nao xay ra ke tiY ngay I~p bang can doi ke toan yeu cau phai c6 caedieu chlnh ho~c thuyet minh trong baa cao tai chinh ngoai cac thong tin da dLPO'Cthuyet mini 1 trongbao cao tai chinh dinh kem.

Ban thuy§t minh nay la mOt bOph~n hQ'p thanh va phBi clu'Q'Ccloc cung v&i Bao cao tai chinh 62

NGAN HANG THU'O'NG MAl CO PHAN sAo VIETTHUY~T MINH BAo cAo TAI'CHINH (tiep thea) .Tai nqay 31 thang 12 nam 2017 va cho narn tai chinh ket thuc cung nqay

S05-TCTD

11. Ty gia mQt s6 leal nqoai t~ vao thol di~m cuol narn

T~i 31/12/2017 T~i 31/12/2016USD 22.425,00 22.159,00EUR 27.218,00 24.006,00GBP 30.649,50 27.968,00SGD 17.000,50 15.725,00JPY 199,09 194,00

12. Bao cao bi? ph~nNgan hang chi heat dong trong ITnhVl,J'C kinh doanh tai chinh, tien t$ Nqan hang va chi heat dongtrong pharn vi lanh tho Viet Nam.

13. Thong tin so sanhSo lieu so sanh duoc I§y theo Bao cao tai chinh cho narn tai chinh ket thuc nqay 31 thanq 12 nam2016 da dLl'Q'ckiem toan bai Cong ty TNHH Ernst& Young Viet Nam.

NgLl'CriI$p bieu NgU'Criphe duyet

Ba VLI'O'ngTh] NgQc Lan

Ph6 ph6ng Ke toan tai chinh Ouyen Ke toan trLl'ang Ouyen Tong Giarn doc

Ha Noi, Viet Nam

Ngay 01 thang 02 narn 2018

._._-- ----Ban thuyet minl7 nay la mot b¢ ph?n hQ'pthanh va pMi du'Q'CdQc cung v&i Bao cao tai cl7inh 63

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NGA-N HANG co PHAN BAo VIET · 2018. 9. 13. · NGAN HANG THU'O'NG MAl.CO PHAN sAo VIET. sAo cAo COAHQIDONGQUANTR! HOidong quan tr] Ngan hang ThU'O'n~mat Co phan BaDViet trlnh bay