•••~••••••••••••••••••••••••••••••

Ngan hang ThU'O'llgml}i cii phin Buu diin Lien Viit

Bao cao till chfnh cho nam k~t tlnicngay 31 thang 12nam 2020

Ngan hang Thuongmai cA philn Buu di~nLien ViftThong tin vi!Ngan bang

Giiy phep Hoat d{ingNgan hi'mgs&

H{ii d6ng Quan tr]

Ban T6ng Giam d&c

Try sO' chinh

Cong ty ki~mtoan

91/GP-NHNN ngay 28 thang 3 nam 2008

Giay phep Hoar d9ng Ngan hang do Ngan hang Nha mroc Vi~t Nam cAp vac6 thoi han 99 nam k~ nr ngay dp,Gilly chung nhan dang ky doanh nghiep s6 6300048638 do SO'K8 hoach vaD~u In Thanh ph6 Ha N9i cap da duQ'Cdi8u ch!nh nhi~u I~n, va lln di~u chinhg~n nhilt la dibu chinh J~ thu 19 vao ngay 21 thang 1 nam 2021.

Ong HU)'IlhNgoc HuyOng Pham Doan SonOng Nguyen Due CIT

Chu tichPh6 Chu tich tlurong tnrcPh6 Chu rich(miEnnhiem ngay 251612020)Ph6 Chu tichThimh vienThanh vienThanh vien(miEnnhi~m ngay 251612020)Thanh vien dQc l;lp

Ong Duong Cong TolinBa Chu Thi LanHuongDng U Hbog PhongOng Nguy~n Dlnb Thilng

Ba Duong Hoai Lien

Dng Pb~m Doan SonDng Hb Nam Ti~n

Dng Bui Thai HaBa Nguy8n Thi G~mBa Nguy~n Anh VanDng Vil QU& KMnhOng Nguy~n Thanh TungDng Nguy6n Qu& ThllnhOng Kim Minh Tu~Dng Nguy&n NgQCNamBa U Thi Thanh NgaBa Vil Thu HibnDng Nguy~n Quy ChitinOng Holing Van PhucDng U Anh Tung

T6ng gifun d6ePh6 T6ng Giam d6e thuimg lIVe(b6 nhi~m ngay 161712020)PM T6ng Gifun d&Ph6 T6ng Gifun d&PM T6ng Giam d&Ph6 Tbng Giam d&Ph6 T6ng Giiim d6cPh6 Ti'mg Gifun dbcPM T6ng Gifun dbcPh6 Tbng Giiirn d6cPh6 T6ng Giiim d6cPh6 T6ng Gi3m d&PM Tbng Gifun d&Ph6 Tbng Gifun d6cPh6 T6ng Giam d6c

T~g 1,3,4,5,6 Toa nha Thai Holdingss6 210 Tr~n Quang Khai, Quan Holln Ki~mThllnh ph6 Ha N91, Vi~t Nam

Cong ty TNHH KPMGVi~tNam

1

Ngan hang Thunngm,i cA pb§n Buu di~nLien Vi~tBao cao cua Ban Tong Giam d6c

Ban Tbng Giam d&: Ngsn hang Thuong l11!Ii C6 phfuJ Bun dj~n Lien Vi~tCNgiln hang") trinh bay baocao nay vii bao cao tal chfnh dfnh kern cua Ngan hilng cho nam k& thuc ngay 31 thang 12nam 2020.

Ban Tong Giarn d&: Ngan bang chiu trach nhiem l~pva trinh bay trung thuc va hop ly baocao tai chinhthea cac CbufuJ muc K€ loan Vl~t Nam, Cbe d.;>Ke loan Vi~t Narn ap dung cho cac Tb clnrc tfn dungdo Ngiln hang Nha mroc Vi~tNam ban hanh vii cac quy d.inb phap ly co lien quan d~n viec l~p va trinhbay bao cao tai chfnh. Thee y ki€n eua Ban Tbng Giam d&: Ngiln hang:

(a) bao cao tm chinh dm;rc !flnh bay til trang 5 d&n trang 80 da pMn anh trung th\fc va hQ'p ly tlnbhlnb rai cbfnb eua Ngiln hang till ngay 31 tbang 12 nam 2020, k&tqua hO(ltd.;>ngkinb doanh valun chuy~n ti~n t~~tia Ng~ hang cho narn k€t tbue cung ngal' phil bQ'pvci cae CbufuJ m\fe K~wan Vi~ Narn, Cbll d.;>Ke loan Vi~t Narn ap d\mg cbo cae To ebue tin d\lDg do Nglin hang Nhllnu&c Vi~t Nam ban h1lnb va elie quy dinh philp 19c6 lien quan d~n vi~ lap va tnnh bay bao caotili chinb; va

(b) t(ll ngay lap bao cao nay, khong c6 ly do gl da Ban Tbng Giam d&: Ngiin hang cho rfuJg Nganhang si! khong th~thanb toan cae khoiin ng pMi tni khl a~n h(lll.

Till ngay l~p bao cao nay, Ban T{mg Giam dbc Ngan h/mg aa phe duy~ pbiit hanb bao cao tai chinhdrnb kern.

Ha N(li, nglly 26 thiing 3 nam 2021

2

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KPIVI(31KPMG limited46th Floor, Keanqnam Landmark 72E6 Pham Hung Road, Me Tri WardSouth Tu Liem District, Hanoi, Vietnam+64 (24) 39461600 Ikpmq.com.vn

BAo cAo KIEM ToAN DOC ~p

Kinh glri cac COdongNgiln hang Thll'O'ng m\li COphAn BU'Udi~n Lien Vi~t

ChUngtol da ki~m toan 000 C1iOtai ctunh dlnh kem cua Ngfm hang ThU'(mgrnai COphan BU'udi$n Lien VIel ("Ngan nang"), baa gom bang can dol k4 loan I!;!ingay 31tMng 12 narn2020, baa cao k4t qua hoat dOngkinh doanh va 000 cao hru chuy~nti~n Ie lien quan cho nam kef thuc cung ngay va cac thuyel minh kem thea (lU'O'cBan Tong Giarn dOCNgan hang phe dUYelphat himh ngay 26 IMng 3 nam 2021,dU'Q'cIrinh bay til !rang 5 den !rang 80,

Trsch nhi~mcuaBan TOng Giam dile

BanTong Giarn (loe Ngan hanq chiu trach nhiern I$p va trinh bay Irung th\fC va hopIy baa cao tai chinh nay thea cae Chuitn m\fe K4 toan Vi$! Nam, ch4 (lOK4 loanVie! Nam ap dlln9 cho caeTOchuc lin dl,lngdo Ngan hang Nha nU'acViel Nam banhanh va cae quy dinh pMp Iy co lien quan d4n viec I$p va trinh bay baa cao taichinh, va ehiu trach nhiem ve ki~m soal o¢i b¢ ma Ban T6ng Giam dOcxac dinh lacitn thiet (I~(lam baa viee I$p baa eao tai chinh khOngco sai s6t trong y4u do gianIan hay nh.flmliin,

Traeh nhi~meua kiim toan vien

Trach nhiem cua chung 101 la dU'ara y ki~n ve baa cao tai chinh nay d\fa Iren kt!Jtqua ki4m toan cua chung toL Chung tOIde.lh\fc hien cOngviec ki~m toan thea caeChuiin ml,l'CKi~m loan Vi;fltNam, Cae chuiln mU'enay YElUc.fluchung tOiluan thuchuan m\fC va cae quy dinh ve d<!lo(llic ngm!;nghiep va ~p k~ hO<lchva th\fc hillncu¢c kiem loan d~ d<;l!(lU'gc 51! dam baa hQ'pIy vI: vll!<cli$u baa cao IIIi chinh cocon sai sol Irong yeu hay khOng,~~~~~~~~~h~~~~~~_~~~chung kiem loan vI! cae s6lieu va cae thuy4t minh trong baa cao tal chinh, Cae thut!,le(luQ'c l\fa chon dua lren )(atdoan eua klem loan vien, baa gom (lanh gia rui roc6 sai sol trong yeu frong baa cao tai chinh do gian I$n hOaenhem len, Khi thl!Chien CaG dann gia rill ro nay, ki~m loan vien xem xet kiem soa! n¢i b¢ cua Nganhang lien quan Clenviee lap va Irinh bay baa cao tai chinh trung thl,l'Cva hQ'pIJinh!lm Ihi4t k4 cac thu tvc ki~m toan phu hQ'pvai linh hinh th\fc t4, luy nhien khongnhllm m\,lC(lfch (iU'a ra y kien vI! hi$u qua cua kiem soal nOib¢ cua Nglin hang,~~~~~~~~~~~~~~.~~~k~ loon (luQ'cap dl,mgva linh hgp Iy cua cac u6'c Ifnh kli loan cua Ban TOngGiamd6c Nglin hang, cung nhu danh gia viec trinh bay tOngth~ baa cao tai chinh,

Chung toi tin r!lng cae bllng chilng kiem loan ma chUng tOiIhu dugc la dey du vathich hQ'plam cO'sa cho If kit!Jnki~m toan ella chung toL

3

••••••••••••••••••••••••••••••••••

y ki~nella kiflm toanvien

Theo y kil~nella chung toi, bao cao tEli chinh da pnan anh trung thl,fCva hop Iy, trsn cackhia cann tronq y~u, tlnh hinh tai ehinh cua Ngan hang ThU'O'ngm<lics phan BU'udii~nLien Viet tal ngay 31 tMng 12 narn 2020, k~t qua boat d¢ng kinh doanh va luu chuy,!mti~nt$ cua Ng€mhang cho nam k~t thuc cung ngay, phi) hQ'pval cac Chu~n rnuc K~ toan VietNam, Ch~ d¢ K~ toan Viet Nam ap dl,mgeho cac T6 cnoc lin d\mg do Ngan hang Nhanuoc Viet Nam ban hitnh va cac quy dinh phap lY co lien quan d~n vi$c i:!lpva trinh baybao cao tai chinh,

Cong ty TNHH KPMGVietNam

PhiilmThi Thuy LinhGiay Chllng nh:!ln€lang ky Hanh ngh~Kiem toan s6 3065·2019·007·1

Giay €lilng ky Hanh ngheKi~m toan 0557·2018·007·1Ph6 T6ng Giam cr6c

Ha N¢i, ngay 26 thang 3 nam 2021

4

Ngiin hang Thuong m:,d cli phAnBU'Udi~n Lien Vi~t210 TrAn Quan? Khai, Qn~n Hoan Kii!m,Hli Niii, Vi~t NamBang can dai ke toan ~ingay 31 thang 12 nam 2020

A TAl SAN

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Tien giri va cho vay eac ta chec tin dyng(HTCTD") khacTi~n gui tai cac TCTD khacCho Yay cac TCTD khac

Chung khoan kinh deanhChung khoan kinh doanh

Cac cong cy tlU chinh phai sinh va ciie tlU santai chinh khac

Cho vay khach hangCho vay khach hangD" phong rui ro eho vay kh{kh hang

ChUng khOllndAu til'Chung kllmindAutu siln sang d~ banChUngkllo"n dAuIu giiI d~n ngay dao h"nD" phong rili [0 chUngkhoan .:IAutu

Gop van, diu tll'diU hlilUDiiu tu dai h~n kMc

Tai san ct. dinbTai san cb .:linn bflu blnhNguyen giaGid trf hao m()n lily k€Tai slm cb .:Iinh vo hinbNguyen gidGid trf hao mbn liiy k€

2

TiUsan Co khiicCae khoan pMi timOle knoan lili, phi phili thuTllj san Co khacTrong il,,: L(y{ thi thurmg mqiCae khoan d" phong nii ro cho cae tai san co nillbang kMc

3

TONG TAl SAN

M~uB02rrCTDtSan hanh fhc(} Thdng

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Th($ngd6c Ngdn hang ".Filii nUt)'C Vi¢t Nom]

Thuy~t 31/1212020minb TrifU VND

ll(a)1Hb)ll(d)

4 3.499.270

3111212019Tri~u VND

1.213.646

6.621.943

11.663.6499.2625262.401.123

87.900

138.802,033140522.626( 1.720,593)

34.796,1J834.782319

359343(345544)

324.731324.731

5 6.758.980

1.503,4781.034.8982.129.044(IJ)94.146)

468580594.032( 125.452)

7.044.5422.113.8714.287.030643,641W3.785

(3.131)

202.058,040242,342,951

Cae 1hoyil minh il{nh kt'm la b(i ph,ln itllP IMn" clla baa aia lai ch{nit nay

6 13.959.43513.543.185

416.250

7 279.000279.000

8 218.101

910

174.356.335176.621.536(2265.201)

33,360.01233.374328

12

(14316)

315.931315.931

131,620.9751.147.3202.408.8250.261.505)

473.655625.215(151,560)

7.974.912836.730

6.046.0921.095.221

34.342

14

15

16

5

Ngao hang Thurmg m~ics plllln Buu <lifo Lien Vi~t210 Trin Quan? Khai, Qu~n HOlmKi~m,Ha Nqi, Vi~tNamBang can ulii ke toan !tIi ngay 31 thang 12 nam 2020(ti~ptheo)

M:\u B02ffCTO(Ban Iumh theo Thong

4912014jlTNHNNngay 31 ttuing 12 f1rlm 20J4 cua

Thbng d6c Ngtin hang Ntia !lUGe Vi?! IVan!)

Thuy~t 3111212020rnluh Tri~u VNO

B NQ PHAI TRA VA VON CHU SO HUU

NQPHAITRA

I Cac khoan oq Chtnh phu va NHNNVN 17

II Ti~o gm va vay eac TCTO khac 18I Tien giri cua cac TCTD khac2 Vay cac TCTD khac

III Ti~ngm cua khach hlmg 19

V Vlin tai Irq, tiy thac diiu ur, cho vay TCTOchin rtii ro 20

VI Phat hanh giAy to' co gia 21

VII Cae khoan nq khac 221 Cac khoan liii,phi phai tra3 Cac khoan phai tra va cong no kMe

TONG NQ PHAI TR.A

VON CHiJ SO nUl]

VIII vlio va cac quyI Vilna V(m tth'u IIjc Th(ing fit( Vllnc6 phdn2 Oie quy euaTCTD5 Lqinhu~chuaphilophili

TONG VON CHU SO HtfU

TON(; NQ PHAI mA VA VON CHU SO Hti'U

31/1212019Tri~n VNO

224.189 287.008

14.745.116 17.533.19212018.250 12<947.4262<726<866 458:'U66

174.525.987 136.847.259

1.158.625

32.251.205 28.155.937

6.364.728 5.496.2195<086<061 4575<7791.278<667 920.440

228.111.225 189.478.240

23 14.231.72610<746.44610.746389

571.752.6731<732.607

12.579.8008.944.7728.881.441

63.3311.473.3872161.641

14.231.726 12.579.800

242.342.951 202.058.040

Cae thuyiit minh tllnh kim! II} b9 phqn h(lp thanh cita baa cao tili chlnh nily6

••••••••••••••••••••••

Ngan hang Thuong rn~i cA phin Buu ai~n Lien Vift210 TrAn Quan, Khiii, Qu~n Hoim Ki~rn, Ha N{li,Vi~t NarnBang can aAi ke toan t,li ngay 31 tMng 12 nam 2020(ti~p theo)

M~u B02rrCTD(Ban /uinh thea Thong tu's(}

49i2014TlcNffNNng(ly31 thang 12 niim2014clJ(1

Th6ng 8bc Ngon hang Nha nU'Ot'Vi?!Nam)

Thuy~t 31/1212020minh Trifu VND

I

cAc CHi TIEU NGOAI BANG CAN DOl KE ToAN

NGHiA VI) NQ'TIEM AN

12

Bao lanh yay v3nCam k~t ~iao dich h3i doaiCam ket mua ngoai IeCam kit bill1l1g0(li IeCam kit giao dich hoan d6i

Cam k6t trong nghiep vu LlCBao lanh khacCac cam k&tkhac

456

Ngay 26 thang 3 nam 2021

Nguoi l~p: Ngiroi soat xet:

Trim HoMThuTruimgph6ng Tai ehinh

••••••••••

3939

67.22239.605.786

906.652450.832

38.248.302429.900

1.327.Dl 22.181.277

31/12/2019Tri~u VND

4.19627.900.350

213.13197.243

27.589.976754.684

2.036.35296.082

393939

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Cae Ihuyh mil1h dil1h ki?lnia bl?ph(in h'lP Ihal1h cua bcio cao tai chinh nllY7

Ngan nitng Tnlrlfng m~i cl. pniln BIfUUi\'n Lien Vi~t210 Triln Quang Khai, Qu~n HOlmKi~m, Hit Nq;, Vi~t NomBao cao k~t qua ho~t dqng kinh deanhcho nam k~t tnue ogay 31 tnaug 12 nam 2020

Miln B03rrCTD(Ban h(~l1hll1eo Ihong

49i21i14TT·NUNN31 12narn 2014 cl1ahtlng fltf,yr: FhPt

STT Cni tii~n Thny<1t 2020minh Tri~n VND

2019Tri~n VND

I2

Tim nhap lili vii cac khoan thu nh~p nrong WChi phi lili va cac chi phi tuong til

I Thu nh~p lai tnuiln3 Thu nhl,ip tiI hoat d{lug djch V\l4 Chi phi hoat d{ll1gdich vu

IIIII

IV

V

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Liii Ihuiln tir nO;.!1dqng kinh doanh ngo(li h6i

Lai thuilo tir mua han chirng khoan Idoh doanh

Liiil(13) thuilo tir mua ban chirng khoan dilu nr

5 Thu uh~p IiInO!!t d{\ug kMc6 Chi phi ho~tdQug khlle

VI Uii Inuilo tir ho,t dQng kbac

VII Thu nh~p tir gop vAn,mna c6 philo

VIII Chi phi ho;.!tdqngIX Lqi ohu~o thuAn tir hO(l1dqng Idnh doaoh

trlfO'c chi phi dl! pltoog nil ro tin dl,logX Chi phi dl! phong rii! YO tio dl,lng

XI T60g Iqi nhn~o trtr6'c thlli

7 Chi phi thu~ thu nhi\pdoanh nghi~phi~nhilnh

XII Chi phi thll~ thll ult~p doallh nghi~p ("TNDN")

XIII Lqi nhu~n san thu~

XV Lai co'han II-enc6 phi~n

Ngay 26 thimg 3 niim 2021

Ngm'yj IllP: Nguoi soat xet:

Tr~n HO!liTimTl'tr(mgphting Tai ehfnh

24 17.1169.155 16.259.848(l1.l41t984) (10.198.972)---_---6.720.171 6.060.876859.823 592.483(233.022) (199.072)----_.626.801 393.41162.043 63.982

33.650 4,070

137.734 (53.806)257.088 90.91 J(66.676) 124)-----_._._--190.412 37.787------

275 275 .,'~

(4.645.147) (4.032.180)

3.125.939 2.474.415 "•(699.386) (435.591)------_._-2.426.553 2.038.824

2627

28

29

30

31

32

(564.645) (438547)

33 (564.645) (438.547)---- ___:__

1.861.908 1.600.277

Da di€n chinh I~i34 1.537 U06

Cae Ihuy~1mini! ,tlnl1 kern hi)pht;lfl hr,rpflu/nh elia 000 cao tai chinll nay

•Ngan hang Tlureng m~i Cd phin BlI'IIdi~n Lien Vi~t210 Trin Quang Khai, Quin Hoan Ki~m, Ha NQi,Vi~t NamBae eao 11mchuy~n ti~n t~eho nam kiit thucngay 31 thang 12 nam 2020 (Phll'01Jgphap trl,fCti~p)

Miu B04ITCTD(Ban hanh then Thong

491201411T·NHNN31 thdng 12 !laIn 20! 4 cua

TIlI5ngchi<' lvgan hung ,Ylu} !1ut)t"Vif{ Noon

2020Tri~u VND

20t9Tri~u VND

LUll CHUYEN TIEN Tif HO~T D(>NG KINH OOANH01 TIm nhap lilt va cac khoan thu nh~p nrong l\f nhan duoc 16.110,093 15,778,71902 Chi phf lili va cac chi phi luang Wda Ira ( 10,638.702) (9690,152)03 Thu nhap thu~n tlr hO~1u(>ngdjch VII nh~ duoc 626,80l 393.41J04 Chenh lech sb tiSn thuc thu va thuc chi lir hoar u(>ng

kinh doanh ngoai hOi va chang khoan 134.208 87,93405 Thu nh<lpl(chiphf) khac d11Ira 63.806 (12.859)06 Ti~n thu cac khoan ng uii UW)'C xii Iy xoa. bi.!uiipb~ng ngubn

rul fO 135.023 54.26707 Ti~n chi Ini eho nhiinvien va ho~tdOngquitn IY. cong VII (4,]95.419) (3,715.765)OS TiSn thu~TNDN th\!c n(lp tmng nam (462.127) (402.203)

LlI'IIchuy~n ti~Bthufln tir hoat uqBg Idnh doanh ---------tnfac nhilng tbay iU}iv~W sin va nil ho,t dqng 1.7n.683 2.493.352

Nbilng tbay dlii v~ tiU san bollt dqng

09 Giamltang cac khoim tiSn gtii va cho yay cac TCTD kMc 1.984.873 (1.496.489)to Glam cae kho:!nv~kinh doanh chirng khoan 1.488.334 1.2J 3.921il Tang cae cong ClI tillchinh pM! sinh va cae tai san

tal chlnh kMc (130.201) (22.353)12 Tang cae khotm eho yay kMch hang (36.098.910) (21.329.202) ',1 ~

:#13 Giam ngubn d\f phOngd~ hi)d~p tbn th~tcae khoan (384,635) (620.473)14 Glum khac v~ tal san ho~t d{ing 622,982 161.79]

Nhilng thay ddi 'If BfJ'bottt dqng15 Giam cae khoim og Chfnh pnu va NHNNVN (62.819) (7.058,038)16 (Giam)/t1ing(i&n gUiva Yay cae TCTD khac (2.788.076) 1.092.23617 Tang tiS" gtii eua khach hang 37,678.728 11.899.184J8 Tang pMt hanh gihy It" co ~ia 4.095.268 18.036.17319 Gium von tai trg. tiy tMc dau ttl'. eho Yayma TCTD chiu rill m (1.158.625) (2.875)21 Tang kMc vi: ng hO(ltd(lng 184.993 236.97622 Chi tir cae quy ella TeTD (194,694) (210,193)

I LUll CHUYEN TIEN mIJAN TU HO~T D(>NG 7.010.901 4.394.010KINHDOANH

Cae Ill/JY~Iminh tlrnh kem hI b(j phafl hl,1fJIlulnh ella ban cdn Ill! "Mllh nrly9

• Ngan hang ThlfO'ngm\li ca phin BU'IIdi~n Lien Vi~t210 Trin Qnang Khiii, Qn~n Hnan Ki~m, Ha NQi,Vi~t NamBan can luuchuy~n ti~n t~cho nam k~t thuengay 31 tbang 12 nam 2020 (PhU'O'I1gphap tr,!c ti~p - ti@pthen) Tining otIC

Mllu B04lTCTD

31 thang 12 ni1!fl20J4 cuahang II/hil n!flfe lIef

• 2020Tri~u VND

2019Tri~u VND

LUll CHurtN TIEN TU HO~ T B(}NG DAu TI1

OJ Mua s~mtai san c6 dinh (317.095) (434.40 1)Ti&nthu tu thanh ly, nhuong ban tai san cAdjnh 439 4.098

03 Ti6n chi nr thanh I)r, nhuong ban tai san cAdinh08 Ti~n thu d~unr, gop vAn vao cac don vi khac 8.80009 Ti~n thu c6 nrc va loi nhu~n duoc chia tir

cac khoan dAn ill. gop v6n dai han 275 275

II rrm CHUVEN TIEN THUAN rtr(307.581) (430.028)IIO~T DONG D.4.u TI1

uru CHUVtN TIEN TUHO~ T DONG TAI CHiNH01 Tang von e&ph~n lir phat hiloh c&phleu 1.006.472

III LUll CHUVtN TIEN THUAN Til'1.006.472HO~T DONG TAl CHiNH• IV LUll CHUVEN TIEN THVAN TRONG NAM 6.703.320 4.970.454

V 'HEN vA cAc KIIoAN TI1<JNGDIJ'<JNGTIENDAvNAM 17.098.115 12.127.661

vn TntN vA cAc KHOAN TU<JNG DU<JNG TIEN23.801.435 17.098.115CVCll NAM (Thuyit minb 35)

Ngay 26 thling 3 flam 2021

Nguoi I~p: Nguoi soat xet:

Trdn Hoal ThtlIhrimg phong Tiii chink

Phum Doan SonT6ng Gitim abc

Cac Ihuy§1mink ainh kimlla bf} ph(in k{JpIhimh cua bill) CGOtili chinll nay10

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Ngan hang Thuong m"i C3 phin BIIlI di~n Lien Vi~t210 Trin Quang Khili, Qu~n Hoan Kifm, H1INqi, Vi~t NamThuy~t minh bao cao tai chfnh cho nam k~t thucngay 31 IDling 12nam 2020

M~uBOSrrCTD(Ban /umh then ThtJllgtu sa

49120J41ITNHNN31 thdng 12 fu.'i!n2014 cuahang Nha nulrc ifift Nam]

Cac thuyet minh nay la bi) pMn hop thanh va can duoc dQCd6ng thoi voi bao cao tal ehfnh dinh kern.

1. Don. vi bao caoNgan hang Thuong mai C6 phAn Buu di¢n Lien Vi~t (sau day goi tit III "Nglin hang"), ten giao dichqu6c t~biing tieng Anh Ii:!Lien Viet Post Joint Stock Commercial Bank (goi tit Ii:!"Lienvietl'osrbank"),IIImot ngan hang thuong mai c6 ph&n diroc thanh l(ip va dang ky tai mroc Cong hoa Xa ni)i Chi! nghlaVi~t Nam,

(n) Tbanh I,p va bo~t dqngNgan hlmg Thuang m~i C6 phAn Buo dl"n Lien Vi~t CNgan hilng") tibn than 111Ngiln hang Thuangm\li C(l ph§n Lien VillI dmlc thllnh l~p theo Gi~y phep HO(lI dOng Ngiln hang 56 91/GP-NHNN doTn6ng d6c Ngan h&ngNhil nuae Vil\t Nam ("NHNNVN") dip ngay 28 tMng 3 nam 2008, Thai gianho,,1 dOng theo giAy pMp Ii! 99 ~am k8 tir ngar cAp, Gi~y chung n,b~ndang, ky doanh nghi~p6300048638 do Sb Ke hO(lchva DIm tu Thanh pho Hit N9i dip dugc dieu chlnh Ian thu 19 vao ngay 21thang I nam 202 L

Theo Cong van s6 244rrrg·DMDN ngay 21 thang 2 nilm 20 II, Tho tm'mg Chlnh pho Villt Nlim da phi!duy~t vi~c T6ng C6ng ty Buo chinh Vi~t Nam ("Vietnam Pos!") (sau nay d61 ten thilnh T6ng C6ng tyBuo di~n Vi¢t Nam) tham gia gop v6n vao Ngan hang Thuang m?i C6 phAn Lien Vi~t b~ng gia tri cuaCO!lg ty Dieh VII Tj~t ki~m Biro di~n ("VPSC") va v6n gop them bling Mn. T"i ngay I (hang 7 !lam2011, Vietnam Post dil hoan (Mnh vi~c chuySn giao giii trl tai san va ng phili tni eua VPSC eho Ngfmhlmg Thuang m(lJ C6 philn Lien Vi~t, Ngan hang dll nh~n dugc phe duy~t eM NHNNVN toco Quy~tdinh s6 I633/QD-NHNN ngay 22 thang 7 nam 2011 v8 vi~ chinh lhlle d6i ten Ngan hang Thuong m~ica phAn Lien Vi~llhanh Ngan hang 11mang m(li C6 ph~n Buo dj~n Lien Vi~!.

Oie hO(ltGQngcMnh ella Ngan Mng ban gam huy d9ng va nh~ ti€n girl ng~n, trung va dilj h(lOtITcaeehue va eli !lhan; eUllg clip tin dl,lllg eho cae 16chue va ea !lOand\fa lfell tfnh chtlt va kha nang cung

(mg ngu6n v6n ella Ng[m hang; thve hi~n cae giao dich ngolli !~,cae dich VI! tai trq thuang m,,; qu6ct&, chie! khiu !huang phh~n, Irai phiSu va cae giAy to co gia khae, va cae dich v\1l1gan hlmg khlie dugeNHNNVN cno phep,

(b) V6n di~u I~

T~i ngay 31 thang 12 nmn 2020, v6n e6 philn cua Ngan hang lit 10,746.389 tri~u VND (3IIl2l2019:8,881A41 lri~u VND). M~nh gin cua mQ! (:6 phAn III !O,()OOVND.

(c) Bia di~mva m~ng IIrm bo~t dqngHQi chinh eM Ngan hang diit t(li S6 210 TrAn Quang Khili, Qu~o Hoan Ki&m, Hil NgL TlIi ngay 31thang 12 nam 2020, Ngan hang co mQt (I) HOi sa chfnh, ba (3) van phong d~i di~n, bay mum sau (76)chi nMnh, b611tram tam mum (480) phOng giao djch, sau tram mubi ba (613) phOng giao dich buu di~nIren ea nuae (31/12/2019: Ngiln hang c6 mQ! (1) HOi sa chinh, fla (3) van phong d~i di~n, bay mtrai sau(76) chi nhanh, b6n tram sau mmri hai (462) phong giao dich, sau trom tam mum lam (685) phong giaodtch buu di~n tren ea nuac),

(d) Tang s6 nban vienTil! ngay 31 thang 12 nam 2020, Ngiin hang eo 9.946 nhiin vit:n (31!l2/2019: 9,184 nh1in vien),

II

•(a)

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•

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Ngan hi'mgTIlIfong mai ell phin BII'U{fi~nLien Vi~t210 Trin Quang Khai, Qu~n Hoan Ki~m, Ha Nl)i,Vi~t NamThuyl1tminh ban can tlli chfnh cho nam k~t thuengay 31 tbang 12 nlim 2020 (ti~p then) TIt(l,,!!

M~uBOSrrCTD(Ban hanh thee Thong IU'56

49/20f4/fTNHNNngd)' 31 ituing 12ntifn 2014 cua

hang Nha nurycVi?! Namr

2. CO'50' I~p bao cao tiii ehinh

Tuysn bl}v~ tuan tbu

Bao cao tili chinh diroc J~ptheo cac Chu§n rmrc K8 toan Vi¢tNam, eha dOK&toan Vi¢!Nam ill' dungcho cac Til chuc tfn dung ("TCTD") do NHNNVN ban hanh va cac quy dinh I'MI' ly co lien quan d~nviec l~p va trinh bay bao, cao tai chfnh. Cac chu§n mire va quy dinb pllap l~ nay co th&kMc bi~t tr~nmi;>tso khfa qnh tn,mg yen so v(ri cae Chuan m\fc Bao cao Tai cMuh QnOc te cling nhu cae nguyen tilcva elle ehdn m\fe kil (Oan duge thira nh(in ri;>ugriii 0 ctic qui\c khne, Do d6, bao cao lai chinn dinnkem khong nhilm mIle dfch ph:ln lInh tluh blnb tai chinh, k~t qua hOllt di,\ng kinh doanh va cae lubngluu dmy&n ti8n t~eua Ngfm nang theo cae nguyen lfie va th6ng l~ k~ toan duge thira nh~n rOng riii ucae mfaC va cac quy~n tai phan kMc ngoili ph~m vi Vi~t Nam. Han nita, vi~ sif d\lng cae bao cao navkhong nh~m danh cho nhilng ddi lugng sif dl,mg kh6ng duge bi8t v&cae nguyen tlie, thu l\le va thong l~ke loan eua Vi~tNam ill' dlmg cho cae TeTD.

(b) CO'sir do hl'<mg

Bao cao (iti chin!!, ngo",; tfir bao cao luu chuy&n li~n l~, dw,rc l?p tren co sa d6n Ifeb theo nguyen tAcgia gc';c. Bao cao luu chuy.!n lien t~dugc l~p theo phuang phap IT\fC ti€p,

{c} Kyk~toan namKy k€: toan nam cila Ngan hang III lir ngay t thting I dSo ngay 31 tMng 12,

(d) Don vi ti~ntf k~toanD{m vi ti&n t~k~ toan eila Ngiul blmg la Dbng Vi~t Nam ("VND"), ding la don vi ti~n t~ dIrge sir d\lngeho m\le dich l~p va (dnh hay bilo cao tai chinh, duqc lam tron diln hang tri~u d6ng g~n nhilt ('Tri~uVND"), Rieng ddi vai chi lieu liii co ban lren c6 phi~u, Ngan hang th\fC hi~n tnnh bay 5i1 Hi,lt!d~nhrmg dan vi nhu iJ Thuy~t minh 34,

3. Tonl tit nhUng chinh 5ach k~ toan chii ySuSau dily la nhitng ehfnh sach k&toan chu y€u dIrge Ngan Mng lip d\lng trong vi~c l~p hao cao tai chinhnily,

(3) Ngo,i t~Tit ca cae nghi~p V\I phii! sinh duge h;;lCh toan theo nguyen tt;, Ctic khoim m~c ti<~nt¢ co gi\c ti8n t~khiic VND auqc quy do. sang VND theo ty gill bloh qUlin mua va ban chuyen khoim glao ngay ellaNgan hlmg t~itbiJi di8m cud! nglly lam vi~ cudi cling ella, k~ lotm ("cy gia giao ngay") n6~ tynay chenh I~ch nM han I% so v(ri cy gill blnh quiul gia quycn mua va ban eira ngay lilm vi~c cudi eungcua ky k8 toan (xcm chi ti~t ty gill eiie 10llingo~i l~ ap d\mg vao ngay 31 thang 12 nam 2020 Va ngay31 tllang 12 nam 2019 t{llThuyllt minh 51), Truong hqp ty gia giao ngay tlli thm di€m eu.s! ngay lamvi~c cu6! cling etta ky k~ toan cMnh !~h lim htm ho(ic b~ng I% so v(ri ty gin bloh quan quy~n muava ban ella ngay lam vi~ cudi cling etta ky k~ toiul thl Ngan bang sir d\lllg IYgia blnh qulin gia quy~nmna va ban elia ngay linn vi';:c cu6i cung etta ky k~ loan d0 'luy db!' Ctic khoan m\le phi ti~n t~c6 gi\cti~n t~khuc VND du<,l'C'luy d6i sang VND theo 1)' gin t~ingay pMt sinh nghi~p V\L

]2

Ngan hang Thuong mal cll pb§n Buu di~nLien Vi~t210Tdn Quang Khai, Qu~nHoim Ki~m,HilNi}i,Vi~tNamTbuy~tminh bao cao tlIi chinh cho nam k&ttlnicngay 31 thang 12nam 2020(ti~ptheo)

M§uBOSrrCTD(Ban hanh thea Thong lu's6

49120i4/!T·NHNNI1ga)' 31 tItling 12 naln 2014 cua

TJuil1g il6r._· IVgan htlng IV/It} nut'rc Vier IVaJn ,i

Cac khoimthu nhap va chi phi bing tien t~khac VND cua Ngan hang diroc quy dbi sang VND then tygia van ngay phat sinh giao djch. Chenh lech ty gia do danh gia lai cac tai san va no'phai tra b~ng tiolnt~khac VND sang VND tai ngay bao cao hang thang duoc ghi nhan vao tai khoim "Chenh lech ty giah&idOlii"thnQcv6n chtl Sry him va dugc k8t chuy6n vao bao cao k~tqua ho~t dong kinh doanh vao em)iky k~(oan nam.

(b) U'6'ctlnb k~ toan

Vi~c l(ipbao cao tai chinh tnan thtl thea cae Chudn mlfCK0 lOanVi~tNam, Ch€ do K0 loan Vi~lNamap d~ng eho cae T6 ehue tin d~ng ("TCTD") do NHNNVN ban banh va cac quy djnh phap 11 co lienquan d~n vi~c lcipva trlnh bity baa cao tai chinh yen cAuBan T&ngGiam d& phili eo nhfrng uryelinhva gill dinh Imhhuong d~n s6 li<$ubao cao tai chinh v0 cae khoilll ng phili tra, tai san va vi9Ctrlnh baycae khOllnng phili tra va tili slm ti~m tlmg t?i ngay l(ipbao cao tili ehrnh ding nhu eae 56 li<$ubao Cliov~dOallhthu va chi phi trong ky k~ toan nam. M;iedt) cae uoe Hnhk~ toall dugc l~pbing t~t cit stJhi~ubiilt eua Ban T6ng Giam a&, 86IhtJc t& phat sinh eo th6 kllac vol cae uoe linh, giildinh a(\t fa.

(cl Ti~nva cae kboan tU'01lg uU'ong tiin

Ti~n va cae khoim luang ommg ti&nbao g6m ti~nm(\t,cae kho8n ti€n gUtkhOngkY h?ll, cae khoan ti~ngirl co ky h?1lg6e khong qua 3 thang vil cae khoitn dilu tu ngiin h\ll1co thm gian thu h6i hOclcdao h?nkhong qua 3 thang kS tir ngay mua, co khit niing thanh khoan cao, dS dang chuy&nd6i thann ti6n va itrtll ro lien qUaild~n vi~ bien dong giii trio

•

(d) Ti~ngUi va cbo yay cae TCTD khae

Ti6n giri t?i cae TCTD khac, trir ti~ngirl thanh toan, lit ti8n girl (<Iicae TCTD khiie co ky h,mg6e khongqua ba thang,

Cho yay cae TCTD khac IIIcae kholln eho vay co ky h,mg& khong qua mum hai thang.

Ti~n gui thanh (oan t(li e:k TCTD khricdugc ghi nh(in thea gia g&, Ti6n g(ri co ky h~nva cho yay caeTCTD khac dU'qeghi nh~n theo 56du ng g& (rir d\f phbng nli ro tin d\tng cv th8.

Vi~c philn IO(liriIi ro tin d~ng d&ivai cae khoan ti~n giri eo ky h"n va cho yay cae TCTD kMe va trichl(ip dtJ phong tuong (rug duqc thtJe hi';n thea quy dinh l~i ThOng tu Si) 02l2013fI'T-NHNN doNHNNVN ban Mnh ngay 21 tMng 1 nam 2013 quy djnh vi! vi~c phan 10(li cae tai san co, mire trfch,phuang phap trich l(lpd\l phOngnli fO va vi~c sir d\lng d\f phong d~ Xu Ii rtli ro trong hOIl!dong ettacae TCTD vitchi nMnh ngan hang nuac ngoiri('ThOng tu 02") va Thong lu 8609/2014JTT-NHNN doNHl'.'NVNban himh ngay 18 thang 3 nam 2014 vb vi~c sua d6i va b6 sung mot 56di~u cua ThOngtu02 (,Thong tu 09"). Theo do, Ngan hang tr{ehl~p dV'phong Cll th&eho cae kholln ti.ln gill va cho yaycae TCTD khac then phuong phap dtrge tnnh bay t~i ThuyStminh 3(i).

Thea Thong tlf 02, Ngan hang khong pMi trfch l~p dtJphbng chung d6i vo; cae khOllnti&ngiri va ehoyay cae TCTD kbac,

13

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(i)••(ii)

• (iii)

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Nglln hang ThU'O'l1gm~i cll ph:ln BllII di~n Lien Vi~t210 Trftn Qnang Klliii, Qu~n HOlmKi~m, Ha N{ii,Vift NamTl!ny€t minh bao cao tai chinl! cho nam k~t tllucngay 31 tilling 12 nam 2020 (ti~p theo) Titling

M~nBOSrrCTD(Ban IUlfth thea 11£srS

49120141lT·NHNNng(IY31 ttuing 12 n{Ufl 2014 c!~aNgiin hang ]Vlta rnutc Vift Nam}

(e) Chung khoan kinh doanh

Phan to{li

Chung khoan kinh doanh Iiinhfrng chung khoan nc hoac chung khoan vimdiroc mua chu y&ncho mucdfch ban lai trong thm gian ng~n hoac co b~g chung v8 viec kinh doanh cac chtrng khoan do nh1lmmuc dfch thu lqi ng~ han.

Ghi nh{inNgfmhang ghi llh~nchung khoan kinh doanll vao ngay Ngiin himg tro thanh mQtben d&ilac ella hgpd6ng cungdp cae chung khoan nay (kStoan thco ngay giao dich).

Do im711gCh(mg klloan kinh doann duge ghi nh~n theo gi:igbc trlr di d\f phong rlli [0 ch(mg khoan kinh doanh,

Tlli ngay 31 thang !2 nam 2020, chfrngkhoan kinh doanh Ja chung chi quy mcrmrac ngoaL DIl phOnggiam gia dugc xac djnh IIIchenh J~h gilta gili gbc va ghi trj tai san rong (NAV) cua khoan dAatu tiohthen ty I~v&ngop vImqay trong tnto-nghgp gia trj tai san rcng nay nhc han giii g6c, Tang 110aC giiun5& du liii khoan dV phong dtrge h~ch toan van bao cao k&!qua hOll!dong kinh doann trong nam.

(iv) Dung ghi nh(illChung khoan kinh doanh dugc d(mg ghl nh(inkhl cae quySn nh~nCae lu6ng ti8n Itr cae chung kh011nnay da chdmdIrt ho~cNgiinhang dii chuy~n phAnIon nli 1'0 va 19ifeh cua vi~c scrhUllcae chimg khoannay,•

• (0 ChUng khOlln dAu hI'

(i) Phall IO{li

Chung khoan ddu ttI dugc philo IOllithea hai lolti: ch(mg khoan dim tu nllm gilt d~n ngay dan hl,lnvach(mg khoan d~u lu ,Jill slingd~ ban. Ngan himgphanlol,li chUngkhoan dAn tit tal thai dj~mmua. TheoCling van s6 260IINHNN~TCKT do NHNNVN ban hiinh ngay 14 thllng 4 nlim 2009, dil. v&ikhOllnm\le ch(rng khoilndilu ttr, Ngan hang dugc phep phan 10l,lil~i tbi da mQ!Ian sau khl mua,

•

••

Cluing klwdn etdutlr "lin sang ban

Chung khoon dAntu S~1lsang d~ ban baa g6m cae chung khoan fig va chung khoan vbn khOngdi, caedi~u ki~n d6 hlnh thanh cling ty con, cling ty lien k6t bollc cong ty lien doanh (C(1 sO- kino doanh dilngki~m soat) duge Ngan hi'mgniHu gift vcr;mvc dfch dilu ltIva s~n sang d~ ban, khOngthuQc1011;ch(mgkhoan rnua vao ban ra thuimg xuyen nhung c6 thi! ban b~! eu hk nao xet th~y c6 lQi va Ngan hangkhilng pMi 111cb dong sang I~p;ho?c til dbi !tic chi~n luge; ho?c co kha nang chi ph6; nhfitdinh va~ quatnnh l~p.quy~t djnh cae chinh such tiii chf~hVahoat dQngCU~doanh nghi~p nh~ndAulu tbOng'Ina vanMn thoa thu(ineif ohlin S\f Iham gia HQidong Quan trilHQidong Thanh vien/Ban Toug Giam doc.

Ch(mg khodn (kin tlr giii'(I#u"gay {idohqn

Chimg khoan dAutu nAmgilt dSn ngay dao hl)!llll cae chfrng khoan ng dugc Ngan hang rnua v6i mvcdkh dAu tu d6 hlcang iiii su~t vaNgan hang co y dinh va co khiinang giu cae ch~g khotin nay d~n ngaydao h~n.Chung khoan dAutu nlim gift d~n ngay dao h~nc6 gja tri duge xae t1inhva co ngay dao h{lncvth~, Trong trtrimg hqp chung khoan dugc ban tmac thm di~m dao hlln, cac chung khoan nay sl'!dtrgcphiin lo~i sang chimg khoan kinh doanh hay chung khoan s~n sang d~Mn,

14

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Ngiin hiing Thuong ml1iell ph§n .BII1Jdi~n Lien Vift2]0 Tr§n Quang Khili, Qu~n Holm Ki~m, Ha N{li,Vi~t NamThuy~t minh bao cao tili chfuh cho nsm k~t thticngay 31 thang 12 nam 2021)(ti~p then)

MAu BI)SrrCTD(Ban hanh iheo Thong tu J(f

49!20 141[.rNI1NN31 thdng 12 flaTn 2014 ruahang Nhd nutrc Vi?! lYon,)

(ii) Ghi nll911Ngan hang ghi nhan ch(rng khoan dtiu ur vao ngay Ngan hang Ira rhanh mQt ben tham gin cac di~ukhoan hop d6ng ella cac clurng khoan nay (k~ loan tai ngay giao dich).•

••(iii) Do luimg

•••

ChUng khodn van

Chung khoan v6n slin sang d6 ban duoc ghi nh(l.nban dAu theo gia g6e, bao gAm gia mua cong cac chiphi lien quan true ti~p !lhlYchi phi moi gi&i, giao djch, cung dp thong tin, phi ngiln hlmg (n&uco), Sando, cae ch(mg khOlln nay dugc ghl nOan then gia tri !hAphon giila giti dang ghi nh~n tren s6 saeh va giach(mg khoan Ihl,Tet~ tren thi tmang vai s6 16 giiull gin dugc ghi nh?n van bao cao k~t qua hOll! d<jngkino doanl!,

D61 vol cae lo~i chlrng khmln Y6n dil niern ySt, gia ch(mg khoan th,rc t6 Iren thi 1m/rug duge linh theagiil dong cua t(li ngay g~n nh~t co giao dich tfnb d~n ugay k6! tMe ky k8 toan, Truong h<,1pch(mg khoandll niem y~ttren thi tmang mil khOng c6 giao dich lfong yang 30 ngay tmoe llgay trfch l~p dl,Tphong,ho~c chung khoan bi huy njem ySt ho;ic bi dluh chI giao dich ho~e hi ulSirng giao dich t~i ngay tnch l~pdif phOng, mue tneh dl,Tphong cho t(mg khoiln dan Ill' eh(rng khoiln von duge xac djnh nhu cae khoandAn lu khac Ill]Thuy~l minh 3(g)(ii).

El6i v61 e6 phi~n dl! dang ky gino dich tren thi tmong giao dich cua cac cong ty dlli chOng chua niemy~!vacae doanb nghi~p Nha uuoc !:hIrehi~n cb phAn bOa dum Ilinh lllue chilo ban chung khmin ra congchung (Upcom), gia ch(mg klloan thl,Tct& ttell thi truimg dugc xac dinh la gia tham chi~u binh quantrong 30 ngay giao dieh !ibn k~ gAnnhAt tinb dlln ngay k8t tllue ky k8 loan do SaGiao dieh cMug khoancong bb, Tmang hgp cb phi~u eua cong ty ph~ll dli dang ky giao djch rren thi tmlmg Upcom makhOng co giao dieh (roug vong 30 ngay linh d~n ngay k~t tMc ky k6 tOlin, mire trich d\f phong clIO tilngkhoan d~u tu ch(mg klloon v6n dugc xlie dinh Ilhu cac kho3n d~u tt! kMc t~iThuy&! minh 3(g)(il),

Dbi vm chung khoan v6n chua uiem y~t,chua dang ky giao djch, m(rc Inch d\f pbong cho t(mg khoimdAn tu chung khoiln v6n duqc xac dinh nhu dl,TphOng cho e,k khoiln dAu tlr khac t~i Thuy6t minh3(g)(ii),

Trong tmang hgp khong co thong tin dugc xlic dinh m¢t each dang tin c~y d~ trich i?p dl,Tphong caekhoiin dAn ttr then Thuy~t minh 3(g)(ii), Ngan hang khong thl,Tchi';n trich l~p dl,TphOng dbi vm elkkhoAn nay,

••

ChUng khoon n(l

Chirng knolln nq dugc glli uh~n ban dAu thco gia gbe, bao g6m cae chi ph! giao dich va ellc chi phi colien quan tflfC ti~p khac, Sau d6, ch(mg khoan ng dugc ghi nMn then gin g6c dugc philo bb (chiu tacdQng cua vi~e philo hi'> gia tfi chi~t kh~u va gia tri ph\! trQi) lfU di d\f pnong rill ro. Gi;i tfi pn\!lfQi vagili trj chi~t kh!u pM! sinh IU vi~c mlla cae ch(mg khoall nq dtrgc philn b6 vao bao cao kilt qua hO\l!d<jng kinh doanh then phuong pMp duimg thling (fnh lif ngay nma ch(mg khoan den ngay dao hlln cllach(mg khoan do,

Ch(mg khoan nq dilu IU sAn sang d~ ban du niem y8t dugc ghi nh(in then gia g6e dugc phao b6 tro didl,TphOng giam gia duqc tfoh thee gill dong cifa t;ii ngay g~ll !lh~t co giuo dieb I(nh d~n ngay k~t thUeky k~ loan,

Chung khoiln nq giil d8n ngay dao hllOva d.Jn ttr sgn SiUlgd~ ban ella doanh nghi~p chua niern y~tdugcgoi oh~Jl then gia g6c lrif di d\f phOng rili ro tin d\mg. Vi¢<:philn IO\i!ng va tnch l~p dl,TphOug rili ro tind\lng eua cae trai phi~u nay duge thlle hi~n then chinh sikh ap d\lng d6i v61 cae kIlo:!n cho vay kMchhilng nou dll'gc dS c~p tmug TOUY~lrninh 3(i),

15

Ngan hang ThU'01lg mlli cA phin Bun di~n Lien Vi~t210 Trin Quang Khiii, Qu~n Hoan Ki~m, Ha Nqi, Vi~t NamThuy~t minh bao cao tili cbinh cho nilm k~t thucugay 31 tbaug 12 nam 2020 (ti~p thea) Th,j"g

Mliu BOSrfCTD(Ban hanh theo IU

4912014Irr·;VHNl';31 tluing 12 ndm 2014 etta

lVganllling blhii nutlC ViS1Nam]

Cac khoan chtrng khoan ng chua niem y8! con Illi (khong bao g6m chong khoan no giit d~n ogay daohan va dim IU s~n sang o~ban cua doanh nghiep chua niem y~t) duoc ghi nh(in theo gia g6c tnr oi duphong giam gia durrc xac dinh theo gia tr] thi tnrong cua chirng khoan. Trong tnrong hop khong coIri thi truong cua chimg khoan ho~c gia thi truimg khOng th~ dIrge xiic djnh m9t each dang tin Cl,\'y,caechung khoan nay se dtrgc ghi nhlin theo gia g&.

Lili sau khi mua ella chling khoan ng s~ sang d~ han va chung khoan dAu tu gifr dlin ngay daD hllndugc ghi nh%\nvao baD cao k~l qua hO').1d(\ng kinh doanh lren C(T SIt d6n tfeh. Khoan ti~!l liii d(1n lfehtnr6"c khi Ngan hang mua se duge glti giiull gia g6c khi !lh~n duqc.

D\f phOng nli ro chirng khoau d~u ttr duqc 08 c~p 6"lren se dIrge hoan nlt~p khi gia chimg khoan h~egia Iri co th~thu h6i eua chling khoan dliu ttr tang len sau kill khoan dlJ phOng duge ghi nh~n. Kiloim

• die phong chi duge hoan nhlip a~n mire l<~ida bitng gia tri ghi 56 ella cae chimg khoan nay trong tnrimghqp khOng pMi llip d\f phong.

•

•

(iv) DUlIgghi nhtlll

Chimg khoan dku ttr nitm gii! d~n ngay dao h\ln va ddu tu siln sang d&ball dugc dling goi nMn khl Cllequy&n 19i nh~n c,\c Inbng tibn ttr cae chimg khoan nay ali ch~m dfrt holle Ngan hang da chuy8n giaophlin 16"nrlli ro va Igi ich g~n Ii~n v6"ivi~c sO'hflu cae chung khoan nay.

(r) Trdi philu ape bift do CiJngty Trach nhi?m.Him lI{ln i'f(Jt tllanll vien Qulin If tat san coocae T6 chU:ctin d!lng Vi?tNam ("VAll/C") phdt lIimll

Trai phi~u dlic bi~t do VAMC pMI Moh Ii! gi~y ferc6 gi<ic6 Ihm h').lldo VAMC pMt Ilimh d~ mua ngdu etta Ngan hang.

Ngan hang h;!ch loan nghi~p VlI mua ban nq bitng Inii phi~n d(lc bi,;'! thea cae hu6ng d~n trang Congvan s6 8499INHNN-TCKT do NHNNVN ban Mnh ngay 14 thang J I nam 2013 (hCong van 8499") vaCong van 56 925INHNN-TCKT do NHNNVN ban hlmh ngay 19 tnang 2 !lam 2014 (HCling vill192S").Trai phi~u d~c bi~t nay dm;rc philn lo~i lit chling khoan dAuttr n~m gifr a8n ngAydao h~n, Guge ghi nhlintheo m~nh gin vao ngay giao diel! va sau d6 duge pMn anh thea m~nh gia 1md\l phOng rill roo

Dlnh ky, Nglin hilng se t{nh toan va trich l~p d\f phOng rui ro phili trich ello trai phi6u d\i,ebi~t do VAMCpilat hanh d~ mua nq x~u elm TCTD theo quy dinh t~iNghi dlnn s{, 53/2013tND-CP ("Nghi dinhngay 18 thang 5 nilm 2013 eua Chinh phii, ThOng Itr s6 19/20!3fIT-NHNN ngay 6 tMng 9 nam 2013(HThOngtlf 19") do NHNNVN ban Moh quy djnh v&vi~c mua, ban va Xlf ly n\1 xAu ciia VAMC, ThongItr 14/2015fIT-NHNN ngay 28 tMng 8 nam 2015 ("Thong ttf 14") vii Thong tu s6 08/2016lTf­NHNN ngay 16 tMng 6 nam 2016 ("ThOng ttr OS") do NHNNVN ban hlmh v~ vi~c sua d6i, be, sungm(\t s6 di~u cua Thong tlf !9. Then d6, trai phitlu d~c bi~t c6 ky h~n tit 5 nam va d\r phong CIl th~liiithi~u phaj trich J;\pmill !lam lit khnim chenh I~h durmg gifra (M~nh gi,1cua trai phi~u d~c bi~t chia kyhllUcua tral phi~u d6 nhan vm 56 nam my k&k~ tiT theri diem pMt hanh) trit (Tong s6 tiSn thn hbl nqlily k~ cua khoan ng x:lu linh d~n Ihm di~m tr1ch liip va 56 ti8n d\f phong Cll th~ lily k~ ali trfeh l?p linhd~n thm di&m trich l~p li~n truoc cua trw phi':'u (6) (troug vong 12 tMng k~ tit ngay trich I~p g.ln nh~!).Hilng nam, trang thm gian 5 ngay liUll. vi~c li~n k~ tru{rc ngay t!T(mgling vm n~lty tral phi~u dl\c bi~lden h;!n, d\r phong rui ra eho mil phieu d~c bi~t dugc ghi nh(in vao han cao ket qua hOIl!d(\ng kinhdoanh.

Ngan hang khOng phai IO\fehi~n lrich J(i.pd\l phong chung d6i vm !riil phiilu dlle bi~L

16

Ngan hi'mg Thmmg mai cil phin Bau di~n Lien Vi~t210 Trin Quang Khiii, Qu~n HOIIDKi@m,HlINqi, Vi~t NamThuy~t minh bao cao mi dUM,cho nam k~t thucngay 31 thiing 12 nam 2020 (titlp theo)

Milu B05ITCTD(Ban IU111htheo Thong fir s6

49!20141Tr,NHNNnga,Y 3f thdng J 2 nam 2(}14 cua

l'hdng dill' Ngdn hi/fig lvha flull'C \iift Nom}

(g) Diu til' dai han khac

(i) DOattrdai hun khdcD~u tu dai han khac th~ hien elk khoan d§u tu v6n thee hop d6ng gop v6n vao cac don vi khac holiecac khoan mua cb ph~n chua niem y~ttren th] tnrong chung khoan milNgan hang nim dum 11% quyenbi&uqUY,~tva Ngan hang khong d6ng Ihm lil c6 dong ~an\ll~p ho!icd6i lac chi8n luge va Ngan hlmgkhong nam quycn kicm soat bo~c co anb huang dang ktl den elic chinh sikh tiii chinh va hOlltd\)ng cllacae cong ty nay, Cae khoan d~u ttl dai h<lDnay duge gni nn;}nban dan then !,riag6e, sau do duge ghinh~n then gia gbc trtl di d\f phong giam gill.

• (U) Dif phong giiim gia dilu tICdili h{lnD\f phOnggi!lmgia dAntu dai hlln duge I~p{mngtmirng hgp cae til chu-ekinh t~mil Ng,ln hang dang,tAu ttl' g~p thua 16,ngo;li tfU !ruang hqp 16duge dv bao tru(yetrong k.! hO(lehkinh doanh cua cac dmlvi tmac khi dAutu, D\1pMng giam gia dugc tfnbbing tilng viln g6p tn\fc t~CUI! cae ben tai don vi du'llcdAu!u !ru (-) v6n chu sa hfru th\fCc6 nMn (x) vm ty l¢ sa hfruClla Ng£mhang Ill! dlTllvi d6. Obi valelk khoon d~u tu VaG chirng khoa!1niem y~t ho~c gia thi tmang cua khoan dAutu du'le )laC dinh m';'!each dang tin c\iy, vi¢c lilpdl! puong dugc thl!c hi~ndl!a lren gia (hi !ruiYogeua chung khoan.

Cae khmln d~u tu dil.!h~n kMc dugc chlim dUtghl nh;ln khi cae qUY~1ltgi nMn cac lulmg ti~o tir caekhmloddu tu nay ail chAmdUtho~cNglln himgail chuy~nph~n liYnrui ro va 19ifeheua vi~c sa huu cackhoim dfiutu nay,•

(h) Cae khoan cho vay khach hang

Ok khoon eho vay cho khich hang duqc trlnh bay thea &6<itfng g6c tlli thiri di~mk,stlhue ky toan,

Cae khoimcho YayngilDhlln co thm hllilcho Yaykhong qua 1nam linn til ngay giai ngan.Ole khoimcho vay lrung h~n c6 thm h?n cho Yaytir wn 1 nam d~n 5 !lam tfoh ttcnguy giai ngan. Cae knoan chovay dlii h\loc6 thOih\lo cno yay tren 5 !lam tfnh tir ngay giai ogan.

Cae khoan eho vay duge dimg ghi nMn khi qlly~n 19ithen hqp dbng eua Ngiln hang d61 ciie dongtiSophat sioh tir cae khoan cbo vay nay chilmdirt, hay kbi Ngan bang chuy8n giao cae khoim cho yaynay hAngm9! giao dich maph~n Ian rlii to va 19i ich giin lj~n vai khmlncho yay duqc dmytn giao cnoben kh:ic.

Rieng dbi vai cae khoan cho vay duge ban cho VAMC, Ngan hJingti~n nann xlIiit loan fa khOibangCand,\i k~ toan thea cae huiYngd§n trong Cong van 8499 va Cling van 925,

Vi~c pMn Io?i ng va tnch l~p dll phOngr(Ii ro lin d\mg dt,qc tll\fC hi~n theo Thong IU 02 va ThOng IU09 nhu trlnh bay tlli Thuy8t minh 3(i1,

(i) Philo lo!}in9' va mile trich, phll'OTlgphap trich I,pdlFphong rui ro tIn dl}og

(i) P1I1i1l1o{liII!,Vi~c philo 10lling eho cae khoan ti~n gfri c6 ky h\m va cho yay cae TCTD kMc, mua va uy tMc muatnii phi~udoanh !lghi~pchua fliemy~t,cho yay khach hang vii Ihac cAptin d\mg (gqi cimng 111"cackhoan nq"), ci1ckhmin n'l da ban nhwlg chua thtl duqc th~ndtrge th"c hj~n theo phu,mg phap d\la treny8u 16ajnh lugng duqc quy dinh tal Di8u lOella Thong tu 02.

17

••••••••••••

Ngan himg Th1f011gm:.ticll phin BII'Ildi~n Lten Vi~t210 Trin Quang Khai, Qu~n Hoan Ki~m, Ha Nl)i, Vi~t NamThuy~t minh bao cao tai chfnh cho nam k~t thucngay 31 thang 12 nam 2020 (tUlptheo)

Mdu BOSrrCTD{Han hdnh thco 11;ong tu s6

49120141n·NHNNngily}l thong 12nlirn 2014 cuaNgiin lvhii llu'(:tr Virt Nant)

(ii) DI{ phimg riti ro till d!lllg

D\I phong rui ro tin dung bao g&md\f phong rui ro lin dung ell th~ va dtr phong rui ro tin dung chung.

D\I phong ell IhJ duoc tnch Hipcho nhilng Ibn th~t co thll xay ra dlti voi urng khoan ng cu th~, ti~nphai tnch duoc tfnh tren rui ro Ifo d\lng Ihuiln eua cae khoan og theo cae Iy 1#lm:mg frng vai tirng nMmnhu san:

••

Nltam Tinlt tn,tng qua It!ln I f;lf!Idll' phong I

I (a) Ng trong h{Ulva duge danh gia lit e6 kM nang tim hoi day du d ng I

INgdu gfx: vii lii! dung h~n; hoij.e1 tieu (b) Nt! qua h\1O duaj 10 ngay va duge dfmn gill 111<:6kha nang thu hbi I 0'* I

ehuAn dily dli nq gbc va lili bi qua h~n va thu hbi dily dil nq gfx: va liii eon I II

lill dung thm h,m. I II (a) Nq qua h?n tir 10 ngay d€n 90 ngay; holle I

2 Nqcan 5% Ichu y (b) Ng di~u chinh ky h~n tra ng IAndau. I--- --------,(a) Ng qua h"n tir 9) "!lay den 180ngay; nOlle I I

I

I (b) Nq gia h~n ng liin dan; ho(ic I II (c) Nq duqe mien, gi<lmJai do kh:ieh hang khOng c6 kM nang tfliial I I

dAydll thea hqp dbng tin d\lng; ho(ic I I(d)

INg thuQc mQttrong eae tnrimg hqp san dily ehua tIm hbi dirge trong I I

Ngdum Ihm gian dtr6'i 30 ngay k~ tir ngay cO''luy~t dinn thu hbi:, II3 lieu • Khoan fiq vi ph\lm 'luy dinh t?i cae khoim 1.3,4,5.6 Dieu 126 20%

ehUlin Lu~t eiie TCTD; hol,ie iI

• KhOlln nq vi phllm quy djl1h t~j de khotln I, 2, 3, 4 Di&u 127 ILUa!e,k TCTD; hO(le• Khoim nq vi ph?lll quy djnh t?i eae khoan 1, 2, 5 Di~u J 28 Lu~( !

eae Tcrn. I(el Ng (rong Ihm h~J thu hbi thea ket luiin thanh tra. !

(al Nq qua h~n Ifr lSI ngay den 360 ngay; ho;!c II

(b) N,r co c;ill l<li(hm h~n tra ng Hln dAu qua h?n dum 90 ngilY theo IIthm hIm ttl! fig duge co dn l~i IAndliu; hOlic

INgnghi (c) Nq C(J d.ll I"i thai hIm tni ng liln thil hail ho~c4 (d) Khoan nq 'luy dinh (?i di&m (d) cua Ng dum tieu chuAn cbua thu 50%nga hbi dirge trang thili gian tir 30 ngay d€n 60 ngay k€ til ugay co I

I'luy8t dinh thu h6i; hO(jc I

(e) Nq phai thu h6i then k~t lulin thanh Ira nhung qua thili h{Ulthu hbi II

thee ~t lu;m thanh tra dSn 60 ngay ma viin chua thu h6i duqe. , I~- ~

•••••

••••••••••18

Ngan hang Thuong m:.UcA pbin BU1I di~n Lien Vi~t210 TrAn Quang KbM, Qu,n Hoan Killm, Ha N{ii,Vi~t Nan!Tbuy~t minh bao cao tid chfnh cho nam k~t thticngay 31 tbang 12 nam 2020 (ti6p theo)

Miu BOSffCTD(Ban hanh thea

49120141rr,NHNNng(IY 31 thdng 12 naf1i 2014 eun

d;Jc hang ;Vhii ;HarC Vi~;;r"'larn)

•

1IIh6m Tinh trang qua him Tilfdu' uhiJllf!

C--' (a) No qUlIhim tren 360 ugay; holie III (b) NI{ co c.l,u lai thai han tra fig llin dAl;'qua han tiI 90 ngay tro len IIII theo thci han tra !1g diroc cc can lai Ian dlin; hO'~c I

(c) NI{ CO' cliu Iai thai han !fll DI{ 11mthu hai VIIqua han theo lhili han II tni ng duoc co cau 11,11Ian thu hai; hoacI (d) NI{ CO' cllu lai thOi han tra !11{Ian thu ba trO'len, k&ca chua bi quaI

II No co I h?1l ho~c dii qua h<£H;hol\CI

khit I (e) Khoim nl{ quy dinh t~i diem (d) cua Ng duOi lieu chuAn chua thu I5:~gvAn

h0! duge trong thOi gian tren 60 ngay k8 tit ngay eo quy~t dinh thu I j()O%

hoi' hoac I! • 1(f) Ng pMi tim nAi thea k~t l~n thanh tm nhung qua thOi h<£Htim h6i I

thee k~t lu~n tbanh tra tren 60 ngay ma vlin chua tim h6i duge;hoac

(g) Nq cua khUchhang III TCTD duge NHNNVN cong b&d{itvao lInhtl1lng ki~m soa! dijc bi~t, holie chi nhanh ngan hang nucrc ngoai bi

. _____,J)jmo<Ytt'Jav6n va tai san,

•Ng xliu Iiinv thuoc cac Nhom 3, 4 va 5,Nhom ng cua kMch hang III uhom !lg c6 rlli ro cao hem khi th\fe hi(!n phiin !o~i nv dbng thOi theo Di~n10 ella Thong Ill' 02 va nh6m ng etla khiich hang do Tnmg Him Thong tin tfn d\lng ("CIC") ellaNHNNVN cung cap t?i thO'idiem phan IOlli nv·

Tnrang hgp mot kMch hang CO nhi8u hO'nmQl khoim ng v<li Ngan hang ma eo bAt ky kho/m ng bichlJy~n sang nhom nv nii ro cao han thl Ngiill bang buQc pMi philo lOll! cae khoitn n'7 con l~i ella kMchhang do vao nhOm ng co flli ro cao han tuoog rrng voi mue dQ rlli TO,DAI vOi cae khoan tra thay cam k~t ngoll! hang, Ngan hang pMn 10\linq dITutren dlra tren S() ngay quah\ln tlnh tir ngay (hITChi~n nghia VII theo cam k6t:

• Nhom 3 - NV duOi lieu chu~n: n8u qua h?n ducri 30 ngay;• Nh6m 4 - Nv nghi ngcr: n€u qua h{ln tit 30 ngay den duOi 90 ngay;• Nh6m 5 - Nq co khii nang mAt v&n: n8u qua h~l'l90 ngay tn] len.

Rui fO tin d\log IhuAn cua cae khoan nq duge tfnh bing gia trj con Illi eua khoall ng trir di gia trj cua taisan dam 000 dii duqc chi&tkhilu theo etic Iy l~duge quy djah tTOngThong tu 02.

Tir ngay 13 tMng 3 nam 2020. Ngan hang dii ap d\mg phi btli 16 Thong tu sf, 0l/Z02orrT-NHNN("Thong Itf () I") dO'NHNNVN ban hanh quy djnh v8 vi~c cO'cdu I~ithOi h~n tra ng, mi&n, ghim lai, phI,gift nguyen nh6m nv nhAm hi) trg khlich hlmg chiu anh huimg do djeh Covid-19. Theo do, d&i voi caekMch hang e6 cae khoan n'7 pMt sinh nghla vp tn! n,y g6e vaJho;ic lill tmng khoang thOi gian til ngay23 thang I nam 2{)20 d€n llglly 1i8nk~ sau 3 tMng k~ tiI ngay Thu tUOngChlllh phu cong b&het djchCovid-19, va cae kMcn hilng nay khOng co kM nang tni ng dung hlll1nq g6c viVho(lc liii theo h\'P dAng,thoa thu,m cho yay au ky do doanh thu, tnu nh~p sIlt giam boi anh huang cua dieh Cnvid-19, Ih) Nganhang duge phep ea cAlfI~ithbi gian tn} nq eho cae khoan fig nay ma vlin gilt 11guyennhom ng nhu dii<luge phlin 101lit(li thai di~m gin nhllt tmo-c ngay 23 tMng !niim 202{).

Gia tri kh~u 1m eua tal san han dam duge xac dinh theo cae quy .:Iinheira Thang Itf 02, Cll the nhu sau:

• Tai slm bao dam co gia trj tiI 50 ty VND trO'len d&ivoi khoan ng ella kMch hang Iii ngmJi co lienquan eua Ngiin hilng va cae dAi lUgng kilae thco quy dinh Illi f)i~u 127 Ltll;l! cae TCID va tai sandam ban c6 gill tri IiI 200 ty VNf) phai duge dinh gia bOi 16 chuc eo chuc nang thim dinh gia.

• DAi vai cae tmang hqp knac cae tfucrng hqp neu tren, tiil san ban dam duqe djnh giii thea quy dinnva guy trlnh nQIb,;, ctia Ngan hang.

•19

•Ngan hang Thuong m~i Cd phin Bon di~n Lien Vift210 Trin Quang Khai, Qu*n Hoan Ki.!m, Ha N{U,Vi~t NamThuyl!t minh bao cao ta.i chmh cho nam k~t thticngay 31 thang 12 nam 2020 (til!p theo)

Milu BOSffCTD{Ban hiinft theo tu sd

49120J41JTNHNNngay .fJ thdng 12 n([ru 2014 cua

Thdng tide tVglin JUlng Nha ftlnrc Vift Noms

Ty IIIkhau tfir tili da dili voi cac tal san bao dam duoc xac dinh nlnr sau:

• LO\li tid san dam ban Ty l~ kh&u trirtal da

•

(a) Ti~n girl cua khach hang b~ng D6ng Vi~t Nam

(b) Yang mieng, tfir vang mi&ng quy djnh tai di~m (i); ti€n gUI cua khach hangb5ng ngoai t~

(c) Trill phieu Chinn phu, cong cu chuyen nhirong, gi~y tit co gia doehinh TCTDpM! himh; the ti~t ki~m, chung chi ti&ngU'i,ky phi~u, tin phi~u do TCTD, chinhanh ngan hang nuoc ngoro knac pMt himh:

• Co Ihm h~ con I:,>idum I nam• Co thOi hltn con 11;11liT I nam dlln 5 nam• Co thiri h",n con l\ll tren 5 nam

{dJ Chlrng khoan do eik TCID kMc pM! hauh duqc niem ySt Iren S6 giao diehchlrng klloan

(e) Chlrng khoan do doanh nghi~p kMc pM! hilnh duQ'c oiem y~t tren So giaodieh chung khoan

Chung khoan chtra du~ycniem y~1Iren Sa gino dich chlrng kooan, gidy tir cogia, tm cae khoim quy dinh till di~m c khoim nay, do TCID co dang ky niemy&t chung khoan tren Sa gino dieh chlrng khoan phat himh

Chlrng klloan chua duqc niem Y&IIren S6 giao dieh chung khoan, gi:l.y tit c6gia, trir cae khoan quy dinh t(l.i di€m c khoan nay, do TCTD khOng eo dangky niem y8! chlrng khoan !ren Sir giao dieh ch(mg khoon pM! hanh

(g) Chung khoan chua duQ'c niem y&t tren Stl' giao dieh chung khoan, gifry tit c6gia do doann nghi~p co dang ky niem yih chlrng khoan tren Sir giao dlchchirng khoan pM! himh

Chung khoan chua duqc niem y8t tren Sa glao djcn ch(mg khoan, gifiy to' cogia do doanh nghi.;\p khOng co dang ky niem y~t chlrng khoan tren S6 giaodieh chung khoan pM! himh

(h) Bdt d{lng san

(i) Yang mi~ng khong co gia niem y~t, yang khac va cae lO\1i tai slm baa damkMc

lOO'k

95%

95%85%80%

70%

65%

•••50%

30%

• 30%

30%

••Tai san bao dam oao khOng dap ung dlly dll cae diSu ki~n qny dinh l\1i DiSu 12, Khoim 3 eua 1110llgto!}2Ihl gia trj khdu 1m ella tai san bao dam do phiti xem nhu b5ng khong,

•Ngan hang Ih\le hi¢n vi~c pbanlo\li ng theo Thong Ill' 02 v1, ThOng Ill' 09 etla Ngan hlmg Nhli nude Vi';!Nam va theo Chlnh s<lehphan 10000inQ'va Irich laP d\f phong rui ro tin d\lng eua Ngan hang, Cae khoanng si! dm;rc th\fe hilln phil.nlo?i VaGngay liun vi~c cuili cling cua quy, D\f phong rill ro trn d\lng t~ingay3l thang 12 nfun 2020 duge trich I~p d\fa tren k~t qua phan 101;11 tling du 11'1 till ngay 31 thUng 12 flam2020,

• D\I phOng chung duqc meh liip d8 dll' phOng cho nhilng tOn th,lt chua duqc xae dinh trong qua tnnhphan 10l;li nQ',Theo do, Ngan hang phai thll'e hi~n trich l~p va duy trl dv phong chung bilng 0,75% tAnggill tri Cae khoan nq duQ'c philn 10;;li tiT Nh6m I d~n NMm 4,

20

Ngan hi'mg ThuO'I1g mlJi cli phin BO'I1(Ii~nLien Viet210 Tr~n Qnang Khai, Qn~n Hoan Ki~m, Hi! Ni}i,Vi~tNamThuy~t minh hao cao tai chfnh clio nam k8t thucngay 31 tllang 12 nam 2020 (ti~p theo)

Mdu B05ffCTD(Ban hanh thea ur sd

49120141fT-NliNNngay 31 fining 12 norn2014 evaNgan ;'iJuliunTcVifjf Nann

(iii) XII' Ii n!,xau

Du phong duoc ghi nhan nhu mOt khoan chi phi tren bao cao k~t qua hoar dOng kinh doanh va duoc scrdung d8 xu 11cac khoan ng xau. Ngan hang diroc sir dung du phong d~ xu 19cac khoan no xilu 11~1lnhu chung duoc philo loai vao Nhom 5, hollc n~u khach hang yay Iii phap nhan bi gilli th~, pha san,ho4\c la ca nhan bi ch&thO\lcmilt tfeh.

(iv) DII phong d6i vOicae cam kit IIgo{li bang

Theo ThOnll Itt 02 va Thong tu 09, vi~c pMn 10\lJcae khoim cam k'?t tin d\lng ngo\li bang dugc th\fchi~n chi nham m\le d1ch quan ly, giam S{ltchth luqng ho"t dQllg c&p tfn d\ln~. KhOng d!ll~p dl! phOngcho cae khoan cam k&t tin d\lng ngo(!i bang, trir khi Nglin hang du<;ycyilu diu pMi tllve hi~1l ngUla VIlIra (hay theo hIJP d{mg bao lanh, trong truang h<,rpd6, khoan mi thay du<;ycpMn lo~i va lrich I(\p dlrphong theo chinh s:ich kt1 toan duge trlnh bay t(li Thuyi\t millh 3(;).•

(j) Cae eong e\l tili ehinh phai sinh

Cdc hf/P dang ky h{ln ti€n Ii va cac hf/P tilJng holin diJi ti€1Iti

• Ok hIJP dbng ky h(!ll ti8n t~ va cac hgp d6ng hoan dbi ti6n t~.dugc ghl. nh:;tntheo !lin Irj thuAn tTongbao cao tai chioh d\fil troll gil! tri hgp dong. Chenh I~ch gilla s6 IU.,>Tlgti,m t~ cam ket mna/ban then tYgia ghi tren hIJPdbng va s6luqng tien t~cam kG!mua/biin duge quy d6i theo ty gia giao ngay illi nga)!hi~u 1\fC cua cae hqp dflog ky h<imti~n t~va h("p d6ng hoan d,\; ti~n t~dugc phau b6 vao bao cao ketqua ho,.t d';'ng kinh doann theo phm:mg phap duang thing tmng thm gian hi~u lire cUu cae hqp dbognay.

56 du ella hqp dflng ky n(!ll !i~n t~duge danh gia I?i theo ty gili giao ngay va~ euai m6i ngay. Laifl6chua th\fc hi~n t{lingay hao cao himg tMng duge ghi nh(in vim till khoan "Chenh l~ch ty giii h6i doai"thuQc v6n chti sCrhim va dtt"c k~ chuy~n vao hao cao k~t qua ho!!! dQ!lg kinh doanh vao euai kytOlin,

(k) Tai san c&djnh hftu hlnh

(i) Nguyen gid

Tai san cb dioh hiro hinh du<,rcpMn anh theo nguyen gia trir di gia tri hao mon lily kS. Nguyen gia banddu cua tai san c6 djnh hiro hlnh g6m gia mua cua tai sim, bao g6m ca Ihut' nh~p khan, cac 101iithu&dAu vim khong duge hoan 1(11va cni phi lien quan (file ti&pd&nvi~c dua tai san v110tfi;lngthai va vi trfhO(ltdOng eho m\lCdlen sir d\lng d\l' ki~n. Cae chi phi pMt sinh sail khi tili san cO djoh hfm hloh dii divan hO'!tdQllg nhlr chi phi sua chua, hilOdU'Ongva d(!i tu dtf<;Ychl;lChtOIDJvao nao cao k8t qua ho!!! dOngkinh doanh ella nam pMI sinh chi phI. Truang hIJPc6 th&ch(mg minh mOt each r6 ding cae chi phi naylam tling 19i feh kinh t8 tmng tucmg lai d\f lfuh mu duqc Ill' vi~c SlYd\lng tai san c6 dinh hilu hlllh mgttfen muc hOl;ltd';'ng tieu chuAn dii duge dlinn gia ban dAu, thl e,1e chi phi nay duge v30 hoa obu mOl

• knmln nguyen gia tiing them eJla tai san c3 djnh hilu hloh.

• (ii) Kh8uhao

Kh&uhao duge tloh theo phttcmg phap duang thiing d\fu Inln thm gian hiro d\lllg u&c tloh cua (iii san c6dinh hilu hlnh.

21

•Ngan hang Thuong mai cll phin BII'IIdi~1lLien Vi~t Miu BOSrrCTD210 Trin Quang Khal, Quin Hoan Ki~m, Hil NQi,Vi~t Nam (Ban /ulnil thco ThongThuy~t minh bao cao tili chinh cho nam kit tbile 49!2014flT·NHNN

J.. ngay 31 lhang 12 nanr 2014 cuangily 31 thang 12 nam 2020 (tiep theo) Th/ing ooe J'",Jm hang I'll", nurfC Vir: Nam}

• Thoi gian hilu d\lug mJC tfnh nhu sau:

• obi! cua• may moe thi&thi• phuong ti~nv~ntai truyen din• tal san c6 dinh khac

6- 50nfim3 - 7 nam

lOniim3 - 5 nam

Cac khoan lai, 16 pM! sinh khi thanh Iy, nhuong ban till sail la chenh lech gina thu nhap tir thanh ly,nhuong ban va gia tri coo lai cua lai san cung vci chi phf nhuong ban, thanh 19duoc ghi nh~n vimbaocao k~t qua hOl;ltd';'og klnh doanll,

(l) Tili san c3 djnb vo blnb

Tal san e6 dinh vo hlnh tha hi~n gi,\ tT; quy8n S(fdung dlit va ph~n m~m may linh duge ghi nh~n theonguyen gia tm gia trl hao mon liiy ki\,

Nguyen glti ban d~u eua quy&n sli dung dAtbao g&mgitl mua ddt va cae chi phi pMt sinh d€ dam baoquy~n su d\mg dALGia tfi quySn sir dung dAt vo thcri h?n khOng duqc kh~u hao. Quy&u sir d\mg dAtc6thea hl;lUduge khilu hao theo thea gian sir dung dk

Gia tfl phau m~m may lfnh dugc khilu hao theo phmmg pbap ducrng !hAng trang thea ginn lit 8 nam.

• Ok khoim lai, 16phii! sinh klli thann ly, nhlf,mg han tiii san la chenn l~h giira Ihu nh~p tir thanh I)',nhm;mg ban va gia tf! COllI,,! eim till san ding va; cbi phi nhugng ban, thanh 19duge gbi nh~n VlIDBaocan k~t qua hOgl d¢ng kinh doanh.

•

(m) Cac kboan chi pbi tra trmyc

Chi phi tra tmac ban g&mcae chi phi cai 1(10If\! so <luge vbn bOa ehiYpilau M, khoan Ira tmac li~1l thuevan phOng VII cae khoan chi phi Ira tme)c khac,

Cae chi phi cai tl,lOIrv dlrqc v6n hoa dugc pllml lx\ vao bao cau k6t qua hO\l!d';'ng kinh duanh theophuong phap ducrng th~ng Irong khoimg thea gian 3 nam. Ti~n thue vau pbong tht! hi\\o 56 ti&nthue vanphong dil duge tra tmac, Ti~n tim!! vlill phung tra tmac dU\YCphiln bb vao Bao cao k&\qua hO<;ltdqngkinh doanh (hoo phuong phap duiYngth!ng llrong irag vai thai gian (hue,

Cae khoan chi phf tra tmac dill hl;lokhac bao g&m chi phi sira c!Jua, bao dufmg tai sfm, tri c6ng cu,d\lng c~ dll xuAtdung va dugc col Hico kha nang dem l;:tilqi feh kinh t~trong luong lai ehG Ngan hang.Cae chi phi nay dugc v6n h6a dum hlnl! thire cae kboan tnl tmac va duge phan b6 vao bao cao k~t quahOat d¢ng kinh doanh, ,Ii dvng phmmg phap ducrng th~ng vrn thea h?n tir m';'! !lam len vii khongqua ba nam theo cac quy dinh ke loan hi~n h1inh.

(n) Cae tai san C6 kbac

•Ok tai silO Co kMc, ngoai cae khoan pMi tbl! tir ho"t dqng tin d\lng, duge philo anh theo giil g6e tnrd\f phOng flli to cho cae tai san Co Ilqi bang,

Cae taj san Co khae duge xem xet trlch l~p d\f phlmg rtil to eho cae tai sim Co n';'i bang theo tu6i ogqua hl;lUeua khoan phai thu holic theu d\f killn t6n tltd! co tilt! fa ttong trutmg hqp khoan pbili tlJUcllira d~n h,m thanh lOan nhtr!lg Ib chuc kinh t€ ("TCKT") lam vao tluh tr~ng pM sfm hOlic dang liUlltlnl tile giAi thi'; nguea Ill?milt tieh, bo tr6u, dang bi cae co quan phap lu~t truy tt"~xe! xu no?e dang thih~tnban holie da cn,k Chi phi d\f phong phli! sinh dugc h\lch lnan vlm chi phi hO~ld';'ng (tong nam.

••••••

•

•••

Ngan hang ThU'UTIgm<tica pbin BIl'Uilifn Lien Vi~t210Trin Quang Khlii, Quin Hoan Ki~m,Ha N(li, Vi~tNamThuv it minb bao cao tai chinh cbo nam k~t thucugay 31 thang 12nam 2020(ti~ptheo)

Mau BOSrrCTD(Ban hank thea

49/2(J1417T~:VHNtvngby 31 thdng 12ndnl2014 ella

Thdng adc IVg(111 hang Nha nUrJ'C Vifl Nom)

D6i voi cac tiii san C6 qua han thanh roan, Ngan hang ap dung mire Inch l~p dg phong tbeo thai gianqua han nhu sau:

Thiri qua h~n MUc trfch dY'phong

• TIl tren san (06) thang d~n dum mQI(01) nam• Tir mQt (01) nam d~n dum hai (02) nam• Tir hai (02) narn d~!l duoi ba (03) nam• Tir ba (03) nam tro len

30%50%70%100%

Chi phi chit phlln b6

Chi phi cho phan b6 v8 phi hoa h6!lj!:m~i gioi !iIcac khoan chi phi hoa hl,ng tn! cho h~ tlll,ng cae phOn~~~d~~ •• ~_~~~~~~~~.~~i~~~~Mtheo ky h!ill cUa timg khOllncho yay khtich hang trung thOi giall It) du6i 1 nam d~n 35 nam theo phmmgI'MI' durmg thAng.

Chi phi chit phan b6 kMc Iii tri cong ClI, d911gCli chit phau hl, villa; Ira lroac ti8n girl co ky h'imcUakMch hiing. Cong CIl va d\lng C\I bao gl,m cac till SilO Ngan hang o~m giu dA su d\lug tmng qua tnohho~t d(ing kinh doanh binh (huang, vm nguyen gia cita mbi tiii san th§p hem 30 tri~u VND va do dokhiing dli di8u ki~n ghi Ilh~n la tili san cl, dinh theo cac quy djnh hi¢n Mnll. Nguyen gia cUa cong c~ viidl,mg e\l duge philo bl, lheo phuong phap duitog th~ng (mng thOi gian 2 nam. Chi phf ehO'ph1in bb etlalai tra truae ti~n girl c6 ky h?n cua khach Mng duqc ghi nhiin theo nguyen gia va philo b6 theo phuongpMI' duang thing !rong thOi gian tir duai I nam d~n 10 !lam.

(0) I,qi tb~ tbmmg m~li

LQ'i thl\ thmmg m?i Ia philn phil trQigiil'a mire gia phi hqp nhat kinh doanh so vm phdn 1Q'ifeh eua Nganhlmg trong ti'mg gia tfi hqp ly cua tai sii.n, og phili tnl va n'l ti~m tang cua ho~t d¢ng kinh doanh dugcsap llh~p vOi Ngiin hiing tl;lingay thge hi~1lnghi~p VII sap nh~p kinh doanh. Lqi th6 thut~ng mll! du'lecoi lilm¢! !O\li 1m sim vo hloh, du'lc philn b6 vao kilt qua hoCl!o(ing killh doanh theo phmmg phap dtritngthAng tmng the'; gian khOng qua 10 nam.

(p) D'1 pbong kbac

MQ! khoan dg phOng tm cae khoan dll' phOng ou'lc trlnh bay a elie Thuy.lt minh 3(d), 3(e), 3(f), 3(g),3(h), 3(i) va 3(n) dugc ghi nhiin n~u, do kilt qua eua Ill!)! sg ki~n tmng qua khfr, Ngan hang co nghla V\Ipnap Iy hi~n t"i ho~c lien om co th&uae tloh m¢! each dang tin c~y, va chac chin se lam gilim sut caelQ'i leh kinh t~trong lUang lai d6 rnanh toan cac kboan fig pMi Ira do nghia VIIdo. Khoilll d\f phongdlr'lc xac dinh h~ng cach chi~t khdu dong ti8n dl,fki~n pM; tra (rong tlf<l'Ilglai vm ty l~ chih kh~u !macthu&phfin anh danh giii ella thi lnrang (; thOi di€1ll hi~n tlli vi, gia lri !hOi gian cua tibn va !lhting fiJi roe\l the cua lehoan n'l d6.

23

•Nganhang Thmmgm;li cit philn BIN di~nLienVj~t210 Tri'in Quang Khai, Qu,n Hoan Ki~m, Ha Nqi,Vi~t NamThuy~t minh bao cao tiii chmh cho nam k~t thuengay 31 thang 12 nam 2020 (ti~p then)

MiiuBOSrrCTD(Ban haflh theo Thong

4912014ffT·NHNN31 filling it natu 2014 ella

Ngcn hang Nha rltfLf('Vift/Van!)

(q) Cac khoan nq'Chfnh phil va l\'HNNVNCac khoan no Chfnh phu va NHNNVN duoc phan anh theo

(r) Ti~n giIi va vay cae TCTD khac

Ti~!l gUi va vay cac TCTD khac dtTgCphan anh theo gia g6c.

(s) Ti~n giIi cua khaeh hang

Ti6n girl khach hang duoc phan anh theo gia g6c.

•

(0 Uy thac va nguAn v6n uy thac

Cac khoan nhiln uy thac cua Ngan hang bao g6m:

• Cae khoan nh~n uy thac rna Ngiin hang khong chiu nii ro: 111 cae khoim nh~n uy tMe rna !mng do,ben uy tMc chin m<;>irui m va tim thAt pMt sinh d6i v(ri ho:;ttd(lng uy thac. S6 v6n nh~n tir hen uythac nhlfllg chua gia! ogan dITgc h\tch (oan la m(lt khniln pMI tnl khac tren Bang clin d6i ki\ loan.San khi giai ngan, Ngan himg ghi nhiln ngO:;tihilng s6 v,~n nh~n uy thac theo qny djnh t"i Thong IIIs6 30/20141TT-NHNN dn NHNNVN han banh ngay 6 thang 11 flam 2014.

• Oic khmin nhiln uy (Mc rna Ngan hang chin nli ro: Ia cae khnim nh~ntai tn;r, uy thac ddn tu, choyay d~ sir d\lng then cae m\le dieh chi dinh, Ngun hilng c6 trach nhi~m noan tn! vbn nay khi d6nh\tn. Ngiln hang ghi nh~o s6 vtm nh~n dmiC Iii Ill(lt khoao v6n !iii Irq, uy tMc d~u tu, (tOng tM; ghinhiln cae hOllt d(lng dAn III, enD vay van Bang din dbi k8 toan cua Ngan hang.

(u) Pilat hanh giliy to' c6 gia

• Phat nann gi~y to co gia duge phitn ann theo gia g6c. Gia g6c etta to c6 gia dli phat nimh ban gOIll56 ti~n thn dugc ti! vi~c pMt hanll 1m eli cac chi phi tfl)'C!i~p c6 lien quail d&nvi~c pha! hanh.

(v) Cae khoiin phiii tra khac

Cae khoan pMi lTlI kMe duqc phan anh then gia g6c.

(0

J, A "Von co phan

CDphi€u ph6 thong

C6 phj[,u phi) thOng dugc phlin Inlli lil v6n chtl sa hilu. Cae chi phi pMI sinb InfC titlp lien quan dSnvi~c pMt hiinh ell phi~u phil thong duge ghi nhiln nhlI m(ll khoan giam 1m van v6n chu sir hilu.

(w)

(iii A ." "Thijng duovon co phlbl

Klli nhilo duqc vim gop tir cae dong, chenh I~ch gifta gia pM.t haoh va m~nh gia c6 phi&u dlIgc ghillh~n van tili khoim th~ng dlI v6n c6 philn (rong v6n chil sa hii'll.

24

Ngan hang Thirong m~ cli phAnBU'Ildilln Lien Villt210 TrAn Quang Khai, Qu~n Hoan Ki~m, Ha Ni}i,Vi~t NamThuy~tminh bao cao tal chfnh cho nam k~t thucngay 31 thang 12 nam 2020 (ti~ptbeo)

Miu BOSffCTDiBan hunh theo Tlu)ng tit 56

49121! 14fJT-NHNNngay 31 thting 12 ni'n1l 2014 cue

Th,5ng ddc Ngdn hang Nhii Hu/rc Vift Nom;

(x) Cacquy d\f trfr

Theo Nghi dinh 56 93/2017!ND-CP do Chinh phu Viet Nam han hanh 7 thang 8 nam 2017 vb ch€ dotai chinh d6i voi cac TCTD C'Ngh] dinh 93"), Ngan hang' phai Inch l~p cac quy nhu sau truce khi phanphoi kri nhuan:

Quy dITtrfr b6 sung von di&u Ii'Quy dITphOng tili chinh

Ty I~trich I~phang nam

5% 19i nhuan sau thu&10% lQi nhu(in sao thu€;

sa dutai daV6n dieul~Kh6ng quy dinh

Quy dITphOng tai chinh dung db.bil khoa!1l& {'hat sinh trong qua tflnh ho,,! dO-ngkinh doanh. Quy d\1phOng tm chinh va quy d\l tri:t bo suug von dieu I~ khong dugc phep philn phoi va duge ghi nh~n nhum(\t philn cua v6n chtl StY huu.

Cae quy khac thu(\c ngu6n v6n chu sa huu dugc philn b6 tir lqi nhu~n sau thu~. Vi~c philn b6 (ir Iqinhu(in san thu~ va vi~c sir d\mg cae quy kMe phai duge Dlli H(\i dilng c6 dong pM duy~L C:k quy naykhong dugc quy djnh 00i lu~t phap va duge phep philn ph6i hSL

(y) Quy khen thlfOng va phtie lQi

Quy khen thuCrng va phUc Igi dugc phiin b6 tir lqi nhu~n san thuS theo quy8t djnh eua cae c6 dong t;licuoc hQP D"i H(\i dilng c6 dong (huang nien va chit yt\u duge dung d~ chi tnl cho can h<),cong nh1lnvien cua Ngiin himg. Quy khen (bUCrngva phUe Jqi duge ghi nh~n la khoim ng phili tn't.

(z) Doanhthu

(i) Thu nh{ip liii

Thu nh(ip liii duge ghi nh(ln (rong bao cao kSt qua ho?t d(\ng bnh doanh tren C(1sa d6n tfeh, ngo"i trirtibn liii tir cae khoan nq duge ph1ln lo"i tir Nh6m 2 d&nNhom 5 duge trlnh bay t':liThuy€l minh 3(i) vava cae khoim ng duqc ca du gii:t nguyen Nh6m 1 do ap dllng Thong tu 01. Khi m(\! khoan ng dlrqcphiln lo?i tlr Nhom 2 dSn Nh6m 5 duqc tnoh bay t':li Thuy6t minh 3(i) ho(i_cdugc e(1du gill nguyenNh6m I do ap d\mg Thong IU 0 I thl s6 Jili dITtbu duqc xuiit loan va dugc ghi nh{tn ngo"i bang. Thunh<lpliii eua cae khO<l1lng nay duqc ghi nh.;ln vao bao cao k€t qua ho"t d(\ng kinh dOlmh khi tbu dugc.

(ii) Thu IIh{ip til' hO{lt d(Jngdich vI'

Cl.c khoan thu nh~p tit hO(ltd(\ng djch VII lii thu nh~p tir phi va hoa hilng duge h(leh toan vim bao caokt\t qua ho~t d(\ng kinh doanh khi dich VII dugc cung c{tp.

(iii) Thu IIh{ip til'tlitu tU'

Thu nMp lir ban chirng khoan dugc ghi nh~n trong bao cao k~t qua hO(l.td(\og kinh doanh khi nh(indugc thong bao kh&p l~nh tir Trung Him Luu ky Chirng khoan Vi~1Nam (chirng khmin niem y~t) vahoililliit tbOa thu~n chuy€n giao tili san (chirng khoan chua niem y~t) va dugc xiic dlnh d1,fatren mirecMnh l~ch gia ban va gia v6n blnh quan eua chirng kho:!n duqe ban.

c6 tuc nh(in dugc bilng tiSn m{it va lqi nhu~n duge ehia lir hO?-1d(\ng dAu lu va g6p v6n duqc ghi nh~nvao bao eao k&tqua hO?-1d(\ng kinh doanh khl quy&n nh:j.nc6 tue va Igi nhu~n duqc chiu elm Ng1ln hangduqc xac dinh.

25

• Ngan hang Thuong m,i C6 ph.n Buu ilien Lien Vi~t210Trin Quang Khai, Qu~n Hoan Ki~m,Ha Ni}i,Vi~tNamThuv~tminh baodo tai chfnh cho nam k~t thticllgay 31 thallg 12 llam 2020(ti~pthee) ThiJng

Mllu BOSffCTD(Ban /tanh thea JJIi/Hgttl

49!2()14/lT·NHNN31 thdng 12narn2014ctJL'l

IVgan lvJul !luCreVi(;f Nam}

cb lire nh;tn dum dang phieu Ia cac khoan duoc chia b~!lgc6 phieu tir 1,11nhuan cua cac cong ty c6pblin khong duoc ghi nhan Iiimot khoan tang gia tr] khoan dliu III va thu nhlip khong duoc ghi nh!lntrong bao cao k~t qua hoar d(\ng kinh doanh. Khi nhlin duoc c6 tire b~ng c6 phieu, Ngan hang chi C?Pnh*t va thee dol s6 IUQ'l1gc6 phi~u tang them,

(aa) Chi philaiChi phI Jilidugc ghi nb~ trong ban can k~tqua hn~tdt;\ngkinb doanh tren CCI StYdll chi,

• (bb) Chi phi hOlltt'I~ngdjch VI}

Chi phi hO\l1d(lng djch VII duge ghi nh~n (rang bao cao qua hO(i!dt;\ngkinh doanh khi pha! sinh,

(ccl TllU~TIJU6thu nh~p doanh nghi~pt(nh tren 19inhu(incua nam bao gAmthuS thu nh~p hi~nMuh va thu~ IhuuMp hoan I~L Thu&tUll nh.;ipGnanhnghi~pdugc ghi nh*n trong bao cao k&tqua ho<ttd(lng kinh Goanhngo\'!itrir tntang hgp co elie khoan thu~ thu nMp lien quan d&ncae kholin ml1cdw;,c ghi nh~n th~ngvao vim eha hih!, till khi d6 clIe kIloimthu~ thu nh{ipnay cling duge gili nh~n thllng vilO vim clnJ sbhfru,

Thu~ thu nh~p hi~n hann Iii khoiln thuli Gilk!6n phili nOpdlla lren thu nh{ipchiu thull tmng napl, sildl1ngcae mue thue suat co hi~uhre ti,lingay ket thue ky k& loan nam, va cac khoan dieu chinh thue phainqp lien quan d~n ohiIng nam trm\'c,

Thu~ thu nh~p hoan l(iiduQ'Ctinh theo piluClngphap hang can d6i kS toan cho cae chenh l~ch t\'lmthOigili'a gia tTl ghl s6 cno mile dich bao cao tal chinh va gia trl slr d\log cho mve dfch lfnb thtl~cil3 caekhoan mile tm san va ng phili tli, Gill tri cua thuS thtl nbllPhOOnIii; duvc gili nh{lnd\f3 tren each fhued\f ki~n thu h()1holic thanh loan gia Ir! ghi 56ella cae khoim nwe tai san va ug phil! Ira sir d\mg cae mucthu~ sufttc6 hi~u lire bo~eC(J bimc6 hi4\uIlIC l;li ngay kt\t thUcky k~ loon nam,Tai san thuS thu nh~p hoan !~ichi du<;ICghi nh~n trong ph(ilTIvi chAechlin e6 du 19i nhu~n tfnh thm!trong ttfong lai d~ titi san thu~ thn nh~p nay c6 th~ sir dl1ngdugc, Tm san thu~ thl! nh~p hoan l~i du"eglli giam trong phllm vi khOngCOil eh~c eh~n la cae 191icll v~ thtl~ lien quan nay si! sir dl1ngduqc,

Vi~cxae dinh !hu~Ibn nh~pdoanh nghi~p pnai nt;\pva thu~ thn nh(lpdoanh nghi~p noan I~iellaNganhllng can cu vimcae quy dinh hi~n hanh v~ Ihu6, Tuy nhi(!n,nllting quy djuh nay thuy d6i theo tungIhOi ky va vi~c :dc djnh sau clmg vS tim€ tbu nh~p doan!!nghi~p tiiy thuQcvao k~tqua ki6m Ira etla cO'quan thu~ co thAmquySn,

(dd) Liii CIY ban tren c6 phi~uNgan hilngtrinh bay lat cO'bim tren e6 phi~ueho cae e6 phi~uph6 thong, Llii elY ban tfen c6 phi8u dugetfllh bAngeach lAy lill boi;lc16rhuQcv~ e6 dong po6 thonlSella Ngan hiing (S3Ukhi dil tfir quy kbenthuoog, pMc 19i trich l(lptrong Dilm) chia cho 86 IUQ'l1gco phi~u ph6 tbong blnh quan gia quy~n luuhanh trang nam, T~i ngay bao cao vil eho nam k~t thUeding ngay, Ngiln hang khong co cae c6 phi&nti~m nang, do vi\yyeu du tflnh bay liii tren c6 phi~u suy giam khong ap dVng,

26

------------------.----------------.~.~,.~

Ngan hang Theong mt\i ea phin BII'Udi~nLien Vift210 TrAn Quang Khai, Qu,n Hoan Ki~m, Ha Nqi, Vi~t NamTbuy@tminb ban can tlli chinh cho Dam k~t thucngay 31 thang 12 Dam 2020 (ti~p then)

MAu BOSrrCTD

Ngiin12nam 2014 cuanu(/c Vit;f iVant,i

(ee) Cackhoan thanh toanchotbue bOl,.tdqngCac khoan thanh loan cho rhue hoat d9ng duoc gill nMn vao bao cao kth qua hoar d9ng kinh doanhtheo phuong phap dirong th~ng dua tren thOihan cua h9'Pdong thue, CAekhoan hoa hong di thue danhan duoc ghi nh~n tren bao cao k~1qua hoat dong kinh doanh nhir mOlb9 phan hop thanh cua t6ugchi phi thue.

(ft) Cac ben lien quan

Cac hen drrQ'ccol Iii lien quan u~umOtben c6 khit nang ki.!msoat h()~cco anI!huang dang d(\i vaihen kia tmng vi¢c fa 'luy!!!dinh dbi vCricae ehinh sach tai chinh viI ho~tdOng.MOlben dm/c coi iii benHenqnan vCriNgan hang uSu:

(i) Ben lieu quan,la ben trlfc ti~p ho~c gian ti~p chi!"SIf ki~m soar, d6ng ki&'!l sOllt ho\ic chia a.rhhrr&ngdang ke, ho!ieco quyen bieu quyet bOibat ky ea nhan nao du,,"cae c~p den tTOngdiem(IV) ho(ic(v).

(ii) Trlfc ti&phoii\cgian tHlp qua m{l!hay uhieu ben trung glan, ben nily:

• Ki~m SOalho(ic bi ki~m soal bo!ic chiu S\f ki8m sod! chung bOiNgan h,mg (bao gam caecong ty m,>"cong ty con);

• C6 gop van VaGNgiinhang va do d6 c6 anh hu{mgdang k~ too Ngiin hang; va• C6 quy€n d6ng ki~m sorti Ngan himg.

(iii) Ben lien quan Iiicong ty lien doanh, lien k~t rnaNgiin hang la mOtben lien dOlron,lien k~t;

(iv) Ben lien quan co thimh vicn Iii.nhan 51f chinh tmng H(ii dllng Qulm tr!, Ban Ki6m soul va BanT6ng Giam d6c eua Ngilnbang; va

(v) Ben lien quan la thanh vicn m~t !hi~t tTOnggia dlnh eua b~tky ea nban nao ail neu tmng di~m(ii) bo~c (iv).

(gg) Rao eao b{)pb~n

MQ! b9 pb~n 11.mOlhqp phAnc6lh~ xac dinb neng bi~t cua Ngan hilngthum gia vao vi¢c eung cdp caesan phAmho(iedjeb VII lien quail (bOphau chia then IInhV\fC kinh doanh), ho~ccung cdp cae san ph!lmho(icdjch V\l tTOngmOtmoi truimg kinh t&ell thtl (bQ ph~n chia tbeo khu VIfC dia ly), m6i b9 ph~n naychiu nli ro vii Ihtl dUQ'eI,'; feb kh;:k bi~t vCricae bi) ph~ khac. M~u bao cao bOph~n chinh y~u eitaNgan bang aUQ'echia theo kilu Vile dia 19.M&ubao cao b.;>ph~n thil'y~ucua Ngan hang auQ'Cchia theaHnh V\fC kinh doanh.

(hb) Cae cam k~t va nf;rti~m in

Trong qua tnnh hOll! dOngkinh doaoh, t;;tibat ky IhOidi8m nllONgan hilng luon c6 cae klloilllcam k~ttin dllng chua thl,fChi~n. Cac klloan cam k~! nay a duai d;;tngcae kho3n cbo yay va thiiu chi dil duqcpbe duy~t. Nglinhang ding euog cApcae khoimhao lanb tai cbfnh a&bao liinhvi~c th\fc hj~nhqp d6ngctia khach hang dbi vCriben luUba. Oie giao dieh nay du')'c ghi nh~n van bao cao tili chinb khi au,,"etblfe hi~nhay cae khoan phi HenqUlinphilt sinh holle lhu duQ'c.Nhi~u khoan cam k,h va UQ'tibm an Sl:dao h\ln ma kh6ng l?halsinh b~t ky mot phin hay lolin bOmOtkhoan tllm (mg nao. Do d6 cae khoaocam ket va llQ'tibm an nay khong nh~t thi,!,!philOann luling lou chuy&nti~n t~d\f ki~n !rong lu()'nglai.

27

Ngan himg Thuong m,i c6 phan BIfUdi~n Lien Vi~t210 TrAn Quang Khai, Qu~n HOlmKi~m, Ha Ni}i,Vi~t NamThuv€t minh bao cao tM chinh cho nam k~t thucngay 31 thang 12 nam 2020 (ti~p theo)

MiluB05ffCTD(Ban lumh thea Thong fU'S(j

49/2014/IT-NHNNng(IY 31 [hang 12 fu'itt12014 cua

Thting dde Ngdn hang IVhi!rutire Fi?t Nom)

(ii) sa du b~ng khong

Cac khoan muc hay s6 dir duoc quy dinh trong Thong ur s6 49/2014nT-NHNN ngay 31 thang 12 uam2014 ('ThOng ur 49") cua Thong dbc NHNNVN sua dai, b6 sung InQ! s6 dj~u khoan cua Ch~ dQ baocao tiii chfnh d6i voi cac T6 chuc tin dung ban hanh kern then Quyet djnh s6 16/2007/QD-NHNN ngay18 thang 4 nam 2007 va Quye; djnh s6 479/2004/QD-NHNN ngay 29 thang 4 nam 2004 eua Th6ng dbcNgan hang Nha l1UOC va h~ th6ng tm khoim k~ toan cae TeTD ban 111mhkem then ma khOng duge th~hi~n trong bao cao tai chlnh nay thi duge hilin la co s6 du bilng khong.

(jj) Cae cong CI} tid chinh

Nh~m m\lC dich duy nh&tla cung d.p cae thong tin thuy&t minh v& t~m qllan In;mg eua cac eong cv titichfnh dbi vOi tlnh hinh tai chfnh va k~t qua hO~1d(\ng kinh doanh ella Ngan hang va tfnh ch~! va miredQ rui ro philt sinh til cae cong e\l tili chfnh, Ngan hang ph:l.n IOl;licae eong e\l tili chioh nhl! sau:

(i) Tid san tai chinh

lui ,win tili chinh dU/le xac diuh thea gia Irt lWp l:v tMug qua Baa caa kiit quti ho,lt d(mg kinh doanh:

Taj slm till chlnh duqc xlic djnh thea gia trj hgp ly thong qua Bao cao ki'l qua hO\l!d(\og kinh doanh lamQt tm san tai chlnh thoa man mQt trong cae di~u ki~n sau:

• Tili slm tid ehfnh duge philn lo~i vao nhom n~m giil: d6 kinh doanh, o&u:tili slm duge mua eM y€u cho mile dich ban I\\i trong IhOi giao ngi\n;co biing chUng vi':viQckinh doanh cong C\ldo nhiim mllC dlch thu lqi ng~n h~n; holiccong Clltili chinh pMi sinh (ngo\li trir cae coog ell tm ehinh pMi sinh duge xlic djnh Iii mQt hgpd5ng bao lanh tili cbfnh ho~c mQt cong ell phbng ngira rui ro hil;u qua).

• T\li thoi diSm ghi nh~n ban dAu,Ngan bang xep tai san till chfnh vao nh6m dm)"cxac dioh thea giatfi hgp ly thong qua Bao cao k€t qua hOl,ltdQng kinh doanh,

Cdc kho(m etdu II{ nam giii: din ngay ddo ",m:

Ole khoiin dAn tlf nfun gilt dSn ngay dao h(l1lla d.c tai sim tai chinh phi pMi sinh vo; cae khoan tnannloan c6 djnh ho~c co IhS xac dinh va co ky dao h(ln c6 dinh ma Ngan hlmg co y dinh va co kba nanggifr d~!Ingay dao h",n, ngo'l-i trir:

• cae tai san tai chinh ma t\li thOi di~m ghi nh~n han diiu dll dugc Ngan hang x&p vao nhom dugexac dinh theo gia tri hgp Iy thong qua Bao cao k&tquit hO\l( dQng kinh doanh;

• cae tm san tiIi chinh dil duqc Ngan hang x&pva~ nhom s~n sang d6 ban; ho~c• cae (ai san tai chinh thoa man dinh nghia v~ cae khoim cno yay va phil; Ihu.

Cdc kllOim cho vay va pha; thll

Cac khoan cho yay va pMi thu Iiicac till san tili chfnh phi pM; sinh vOi cac kho/Ill thanh loan eb dinhho~c co th8 xac dinh va khong dugc niem Y&I tren thi truOng, ngo';li trir:

• cae khoan Ina Ngiin hang co y dinh ban ngay ho:[lc5e ban tlOng lU01Jglai gAndUQ"c phan 10';11 Iii tillsan nAm gilt VI m\le dfch kinh doanh, va cae lo~j ma (':Ii thm di6m ghi nhiin ban dliu duqc Nganhimg x~p VilO nh6m dtrgc xac dinh theo gia tfj hgp Jy thOng qua Bao CllO k,lt qua ho~t d';'ng kinhdoanh;

• cae khoan dmlc Ngan hang x€p vao nhom s~n sang d€ b{m (;;Ii thm diSm ghi nh;iioban dAu; ho~c• cae khoan rna Ngan hang niim giil: co th~ khoog thu h6i dtrqc phan IOn giii tfi d~u tu ban d~u,

khong phili do suy giam chilt ]u,mg tin d~ng, va dtrQCph1in10l,livao nhom s~n simg d&ban.

28

•••

Ngiin hang Thuong ml,licli phin BII'U(lifn Lien Vi~t210 Trin Quang Khai, Qu(in HOlmKi~m, Hil Nqi, Vi~t NamThuv~t minh bao cao tili chinh cho nrun k~t thucngil~:31 thang 12 nam 2020 (ti~p theo)

Min B05ITCTD(Ban lilu'ih thea Thong

49!201411T,NHNN!2 nat!! 2014 f·ua

•••••

Tai san rai chinh s8n sang c1.ibanTai san tili chfnh slin sang d~ ban Iii cac tai san tai chmh phi phai sinh diroc xac dinh la slln sang dS banholic khong duoc phan loai la:

• cac tai san tal chinh duoc xac djnh theo gia trj hop ly thong qua Bao cao k8t qua hoar dQng kinhdoanh:

• cac khoan d~u IUnim gift d~n ngay dao han; hoac• cac khoan cho Yay vii phai thu.

•

(ii) Nfl pluli tra!iii chfnh

Nfl phd! Ird tai cMnl! tllIve xac tlinh theo gitl Ir; I!(JPlv thong qua B,io cdo kdt qud hoqt tI(mg kinhdoanh

Nq pMi wi tai chinh dm)'c xu, djnh theo gia tfi hqp ly thong 'lua Bao cao k~t qua ho?t elQngkinh doanh111mQt khoim nq phiti tn'! tai chfnh thoa man mQt trong cae dieu ki~n sau:

• MQ! khmin ng pMi tra tai chinn duqc philn !o~i vito ullom !1~mgiit dJ kinh doann U~ll thOa mannlQ! !rong cae di~u ki~n sau:

dugc pM! sinh eM y~u cho mge dieh mna l~i (Tong thiri gian ng~ll;co b~ng chimg va vj~ckino doanh COllgell d6 nhAm mile elieh thn lqi ngiin h,m; holieIIIcong c\llai chfnh ph;!i sinh (ngo{li tnr cae cdog CII tal chinl! pMi sinh duqc xae dinh lil m{llhqp d6ng hao lanh tili chinh ho~c mQt cong CIIphong ngira rili ro hieu qua.

• T;ii IhOi di~m ghi nh~n han eI~u,Ngao hang x€p nq phai tra tili chinh vao ohom dugc xlie dinntheo gi:i trj hqp ly thOng qua Bao cao k8t qua hO>;ltdQng kinh doanh.

•

••

N(ypluii Ira tai ch(nh awe xac 'linh t!teogia tri phiJn bJ

Ole khoim ng phiti tni tai chinh khong duqc philO lo~i IIIn<;:lphili tra tili chinh duqc xae c1jnhtheo giatri hqp ly thong qua Bao cao k~t qua hO(l1dOng kinh doanh sil du'lC philn 10>;liIii nq phili trit Iili cblnhduqc xlie dinh theo gili trj pMn h6.

Vi(k phiin lo"i eik cong ell tai cblnh k~ Iren chi nhim mile dlch tnnb bay va thlly6! minh vii khongnhAm m\le dieh mo tii phucrng pb:.ip xac djnh gili trj cua cae cong CIIt..'iichfnh. Ok chinh slich k6 (OanvS doluemg gia tri cila cae cong ell tili ehinh du'lC tdoh bay trong cae thuy~t minh lien quan khac.

4.31/1212020Tri~uVND

3111212019Tri~uVND••••

Ti~n mil! h~ng VNDTi8n milt h~ng ngo\ii t~

3.080.986418.284

],076,651136.995

3.499.270 1.213.646

•29

••••••••••••••••••••••••

Ngan hang Ttureng m~i cli pllin BIfUdj~n Lien Vi~t210 Trin Quang Khai, Qu,n Hoan Kiim, Ha Ni}i,Vi~t NamThuy~t minh bao colotoo chinh cho nam k~t thticngay 31 tllang 12 nam 2020 (ti~p theo)

Milu BOSITCTD(Ban hiinh theo TIUJllg/1. s6

49120J4/lT-NHNNngdy 31 12narn 2014 (ita

Tht1ng abc IVg/in hang Nh('l nu()-c Vi?, Nam}

5. Ti~n girl t~iNgan bang Nba nU'&CVi~t Nam31/1212020TrifU VND

3111212019TOfU VND

Tai khoan ti~n gui thanh loon tai NHNNVNBlmg VNDBlmg ngoai I?

6.219368539.612

6.274.247347.696

6.758.980 6.621.943

1'i~n gtri I!li NHNNVN bao g6m quy dV Itif b~t bui)c va tai khoan tibn gtri thanh roan.

Theo quy djnh cua NHNNVN vi: du tret b~t buoc, cac ngan hang duoc phep duy In mQt 56 du tha n6!tai tili khoan dV tJil b~t bui)c ("DTBB"). S6du bloh quan dv (ret b~t bui)c hang (hang phaikhOog dugcfhAp han bloh quan 56 du ti~n gm clla IMng tmac nhan vai ty J¢ d\f Irif bAt bui)c luang frng.

Ty l~ DTBB [?i tbm dibm eu6i nam nhu sau:

Ty If dv trii' bit bU9c31/1212020 31/1212019

S&du blnh quan thang tmac eua:Ti~n giri bling USD co tbir! h~n dual 12 thangTi~n gll:i bAng USD co thoi han til: 12 tMng Irir lenTi6n glfl bAng VND c6 thm h,m duoi 12 thang1'l8n gfri bAng VND eo thm h;ln ttr 12 (Mng trir len

8% 8%6% 6% ,;;:;;:3% 3%1% 1%

La! suAt nam t~ithm dj~m cubi nam nhu sau:

31!1212020 31/1212019

1'i~n glri bAng LlSD trong h;ln muc dv tret bilt bui)cTi~n giri bdng USD vuQt h~ mire d\f tra bAtbU9cTi&o gfri bAng VND trong h~n mtrc dv lru bilt bu(\cTi8n gut bAng VND vuQt h\ln mfrc d\f tret bilt bu(\c

0,00%0,05%0,50%0.00%

O,()()%0,05%0,80%0.00%

30

••Ngan hang Thuong m\li C6 phdn Bon di~n Lien Vi~t210 Tdn Quang Kbiii, Qu~n Hoan Ki€m, Ha Nili, Vi~t NamTbuy~t minh bao cao tai chfnh eho nlim kSt tbucngay 31 thang 12 nam 2020 (liSp theo)

6. Ti~n gUi va cho yay cac tAehuc tin dyng kbac

••Ti~n gUikbong ky hanTi~n gui khong ky han bing VNDTi~n gui khong ky han bing ngoai 19

Ti~n gUico ky hanTj;~ngtri co ky han bing VNDTi~n gui co ky him bAng ngoai t~•

••Cho vay cac TCTD khaceho yay bing VNDCho yay bang ngo\li t<$D\Tphong fui fOeho yay cae TeTD khlic (i)

•

Miu B05ITCTD(Ban hilnh tneo :l1rortgttl

49f2014fIT·NHNNng.:})'31 tluing 12 tUf!t1 2014 cua

I1ti§l1gdAc Ngiin hang lvha nu(yc Vi4t Nam)

31/1212020Tri~u VND

U)25.l73507.057

8.941.9553.069.000

3111212019Tri,u VND

797.503445.283

5.748.8352.270.905

9.262.526

300.000116.250

1.312.015],089.108

416.250 2.401.123

13.959.435 11.663.649

PMo tieh chAt hrgng du n,1 libn gUi co ky h"n va eho yay cae TeTD kMc nhu sau:

•• NMm 1 - Nq dti lieu chuAn

(i) Bi~n d(ing cita dII phung riti ro eho yay cae TeTD khac nhu: sau:

••••••

S6 dlr diiu namHoan nh~p dII pbOng trong nam (Thuyit minh 32)

sA du:cu6i nam

Uii su~t nam t~jthOi di&m cu6! nam nhu: sau:

••Ti&ngUi co ky hllll b~ng VNDTi&ogiri c6 k5' h(ln bAng llgo(li t~eho Yay h~l1gVNDCho vay bilng ngo(li t~

31/1212020Tri~u VND

12.427.205

3111212019Tri~u VND

10.420.863

2020Tri~u VND

2019Tri~u VND

4.634(4.634)

3111212020 3111212019

0,1%,- 2,9% 1,35%- 4,80%0,1 - 0,6% 1,95%·

,5,5% 4,50% - 7,70%0,8% 2,65% - 3,60%

31

Ngan hang Thuong m"i C6 phlln BIlUdi~n Lien Vi~t210 Tdn Quang Khiii, Qu~n HOlmKi~m, Ha N{Ji,Vi~t NamThuy~t minh bao cao tlIi clunh cho nam k~t tlnicngay 31 thang 12 nam 2020 (ti~p theo)

7. Chung khoan kinh doanh

Chung khoan kinh doanh khacChung' khoan kinh doanh khac do cac t6 chuc kinh tt~nuoc ngoaiph>ilhanh

Tmh trang niem y~tcua cac chtrng khoan kinh doanh:

ChUng khoan kinh doanh khac

Chua niem y61

8.

M~u BOS/TCTD(Ban himh thea Thong tv

49f2014ffT-NHNNngav 31 t/uing ) 2 ntun 2014 cua

Tluing d6c 1Vganluing Nha !luge \/i~tNom}

31/1212020Tri~u VND

279.000

31/1212019Tri~u VND

31/1212020Tri~u Vl\o1)

279.000

3111212019Tri~u VND

Cac cong el}titi chinh phai sinh va cac tai siinl(nq phiii tra) titi ehinh khacChi ti~1gia tr] cae eong C\I tili chinh pMi sinh t~ingay cubi nam nhu sau:

3111212020T6n~ g~atrjghi so kll toan

Tid san!(nt1phai tra)Tri~u VND

T6ng gia trjella h9'P d6ngTri~u VND

31/1212019T6ng gia tf!ghi 56 k~ toan

Tili san!(nq phiii tcii)Tri~u VND

Tilng gia trjella hqp d6ngTri~u VND

14.922203.179

Cong ey tili chlnh phai sinh ti~n t~Giao dieh ky h~n ti6n t~ 3.694.946Giao djch hOllnd6i ti.ln t~ 36.464.219

---------------------------------------22.23565.665

40.159.165 218.101 87.900

9. Cho vay khaeh hang

Cho yay cae 16chuc kinh t~,eli nhlin trong nuO'cCho yay chi6t kh~ll cong ell chuyBn nhm.mg va cae gi&y to co giaCho yay bAng v6n tili Irg, uy tMe d~u ttf

3.628.84326.860.187

30.489.030

3111212020Tri~u VND

176.215.02548237

358.274

3111212019Tri~u VND

J 40.200.1 0242.025

280.499

176.621.536 140.522.626

32

••••••••

Ngan hang Thuong m~i cli phiu Buu di~nLieu Vi~t210 Tr~u Quang Khai, Qu~ HOlmKi~m, Ha N9i, Vi~t NamThuv~t minh bao cao tai chfnh rho nam k~t thucngay 31 thang 12 nam 2020 (ti~p theo)

Miu BOSffCTI>rBan hanh. meo Thong t« s6

49120141lT-NHNNngay 31 ttuing 12ntirn 2014 etta

ThiJngdoc lvgiin hang Nha uwc ViJ!Nom)

Phan tfch ch~t hrong du nq cho yay:

Nhom I - No au lieu chuanNh6m 2 - Nqdn chu yNhorn 3 -Nc dum lieu chu~nNh6m 4 No nghi ngoNhom 5 - No' co kha nang milt vim

••••Phlin tich du no theo thOi han cho vay:

No ngiin himNo trung hanNq dili hlUl

3111212020 31/1212019Tri~u VND Tri~u VND

172.777.892 136.969.7441.316.295 1522.545404.729 279.874356.353 324.179

1.766.267 1.426.284

176.621.536 140522.626

f1J.~.~

3111212020 31/1212019Tri~uVND Tri~u VND

56.199.575 43.149.26981.581.195 65.687.710 "',}38.840.766 31.685.647 '~

176.621.536 140.522.626

Philn tfeh du ng eho vay theo ctdi tugng kMch hang va 10l).i hlnh doanh nghi~p:•••

Cho vay cac tii chile kinh t~("TCKT")Cong ty Nha mracCong ty trtich nhii;m hUtt h,m mot tMnh vienvdn Nhll nuac 100%C6ng ty tnlch nhi~m hUtt h"n kMcC6ng ty cb phiin vbn Nhil nuac tren 50%C6ng ty c6 phiin kbacC6ng ty hqp danhDoanh nghii;p tunhanDoanh nghi¢p c6 vdn aAu tu nuCicngoaiHqp lac xii va lien hi~p hqp tac xliDan vi Moh chinh S\l nghil'P, tllmg, tloan th~va hi~p h\ii

••• Coo vay ea nhan

Cli nbitn

••

3111212020 31/1212019Tri~n VNI> % Tri~u VND %

1.802 0.00% 216.607 0,15%

],]36.496 0,64% 1.448.345 1,03%21.520.892 12,18(*, 19.969.052 14,21%5.140.630 2,91 5.346.583 3,80%

72.359.864 40,97% 57.67.1.288 41.04%131 0,00% 236 0,00%

9.103 0,01% 4.721 0.01%11.690 0,02%

122.131 0,07% 117.975 0,08%

51.357 0,03% 33.266 0,02%

76.279.130 43.19% 55.702.863 39,64%

176.621.536 100,00% 140.522.626 100,00%

33

....---------

Ngiln hang Thm:mg m~iC6 philn Buu t1i~nLien Viet210 Trin Quang Khlii, Qu~n Hoiin Ki~m, Hll N9i, Vi~tNamThuy~t minh bao cao tai chfnh cho nllm k~t thiicngay 31 thang 12 nim 2020 (ti~p then) Til6ng

•••••••••

Phan tfch du no cho yay thea nganh nghe kinh doanh:

Nong nghiep, Him nghiep va thuy sanKhai khoangCong n~hi~pch~ bien, ch€ 11;10San xuat va phan phoi dien, khi d&tva mrocnong, hoi mroc va di8u hoa khong khiCung c~p rnroc, heat dQng quan II' va xu II'rae IMi, nuoc thaiXay dungBan buon va ban Ie, sua chua molo, oto, xemay vii xe co dQng cO'khacV\in Uiikho biliDich V\I hru tn] va an ubngThong tin va truv&n thongH01!-tdQng tai chfnh, ngfuJ hang va bao hi~mHOl;ltdQng kinh doanh bfit dQng sanHOlll dQng chuyen mon, khoa hQCva congngh~HOll! dQng hilnh chinh va dien V\l h3 If\)'HO(lt dQng eua Dang CQng sim, T(\ chueChinh trj - Xii nQi, QUlin ly Nh1t mr6c, Anninh Qu6c phbng, Bao hitlm xli hQi b~t bUQcGlao d\lC va dao tl,lOY tel va hOl;ltdQllg trq giup xii hQiNgM thu~l, vUIchai va gilii trfHOl,ltd¢ng dich VII khaeHOIII dQng lam thue cae cOllg vi~ trong caehQ gia dlnh, silOxui! san philm v~t ch~t vadich V\I t\( lieu dung ella h¢ gia dlnh

••••••••••••••••••••

3111212020Tri~uVND %

9,208,730 5,21%396.457 0,22%

13874231 7,86%

4,893.446 2,77%

574280 0,31%24.320,610 13,77%

26,919,983 15,24%3,550,012 2,01%5,813.304 3,29%],210334 0,69%],778,824 1,01%3.495,247 1,98%

9,924.506 5,62%4,743,932 2,69%

M§u BOSffCTD(8an hmlh theo Thong nt sJ

4912014flTNHNN31 12nltfn20J4rua

more Viet Nam}

31/1212019Tri~uVND %

5,995.308745,865 0,53%

7,790.904 5,54%

5,165.018 3,68C;{,

267,189 0,19%25.363,537 18,05%

13.473176 9,59%3,755.422 2,67%9,J J9,107 6,49%1.221.256 0,87%2,288,103 1,63%7,986.088 5,68%

~';\."~

],214.729 0,86%4,695.967 3,34(1<,

2.80Ll54 1,59% 2.622,957 1,87%5,166.342 2,93% 1.265,225 0,90%585,854 0,33% 418.186 0,30%

9.292.412 5,26% 8.362,743 5,95%418,841 0,24% 198.485 0,14%

47,653,037 26,98% 38,573.361 27,45%

176,621.536 100,00% 140,522,626 100,00%

Lai sud! mim lI,li Ihm di~m cubi nlim nnu sau:

Cho vay bfuJg VNDCho vay biing ngo"i t~

3111212020

4,8% - 17,00%2,80% - 7,50%

3111212019

7,50% - 14,00%3,00% - 9,30%

34

••••Ngan hang Thuong mai eli phin BU'U!li~n Lien Vi~t210 Trin QuangKhal, Qu~nHoan Ki~m, Ha Nqi, Vi~t NamThuv~t minh bao cao tlli chinh cho nam k~t thucngay 31 thing 12 nam 2020 (ti~p thee)

• 10. Dt}'phung rUi ro cho vay khach hang

•••••••••••••••••••••••••••••

Dtr phong rui TO cho yay khach hang bao gbm:

D\I phong chung (i)D\)' phOng cu th~ (ii)

Mlin BOStrCTD(Ban hank theo Thong urs6

49120141fT·NHNNnglt.v 3 / rh1.1ng12 rJafn 2014 elial''/gan hung Nlsa nu:or vter Nom,Tltiing

31/1212020TrifnVND

1.312.305952,896

31/1212019Tri~nVND

1,042,293678,300

2.265,201 1,720,593

(1) Bi&nd9ng dITphong chung cua dITphong rui ro cho yay khach hang nhu sau:

ss du ddu namTrfch l~p dll phong chung trong nam (TlllIy€lminh 32)

s6 dll' cubi nam

2020Tri~uVND

1,042,293270,012

2019Tri~u VND

865,775176,518

1.312.305 },042,293

(ii) Bi8n d9ng dITpnong e\l th~ cua dll phOng rui ro eno yay khach hang Mll' sau:

s6 dll' dAunamTrich I~p d\f phong e\l the trong nam (Thuy€t minh 32)Sfr d\mg dll phung trong nam

s6 dl! cubi nam

2020Tri~u VND

678.300320,033(45.437)---952.896

2019Tri~uVND

617.18774.00802.895)

678.300

35

• Ngan hang Thuong m"i ell ph~n BIIlI di~n Lien Vi,t210 Trl'in Quang Khai, QuiJ,n Hoan Ki~m, Ha N~i, Vi~tNamThuvet minh bao cao tili cblnh cho nlim k~t thucngay 31 thiing 12 nam2020 (ti~p theo)

MiluB05ITCTDtBon hllnh theo Thong tu: st]

4912014IIT-NIiNN12 narn 20'4 etta

• 11. ChUng khoand~uttr

• (a) Chung khoan diu hl'sin sang d~ ban

•

•

Ch(rng kboan nq• Trai phieu Chinh phil (i)• Trai phieu do cac TCTD khac trong ruroc phat hanh (ii)

Trong do: Trai phiJu avoc Chinn ph» bao ldnh• Trai phieu do cac TCKT trong mroc phat hanh (iii)

3111212020 31/1212019Tri~uVND Trifu VND

23508.650 20.1579009.031.953 13.833.3 J !2.655.927 3.105.959402.612 359.995

\'1

43Ll I3 431.1 J3 l,33.374.328 34.782.319 (I

~.(3.052) (900)

,

(56.827)(11.264) (l1335)

(101.300)

(J4.316) (170362)

33.360012 34611.957

Cb(rng khoan vAn• Do cac TCTD khac trong mroc phat hanh

Dl! phong rui ro ch(rng khoan diu tlr sin sang d~Mn• D1,r pbOng chung chl'rog khoan og s~o sang d~ ban• D\l phong C\1 th&chl'rng khoan ng s~n sang d&ban• DIf phOng giiun gia chung khoan ng sin sang d~ ban• DI' phong giam gili chl'rng khoan v6n sin sang d&ban

(i) Elil} IIIs6 tnii phi~u Kho bjjleNhilllutrc. lrai phi~u Uy ban Nhan dlin Thanh phd Hai PhOllg pha! hanhb~ng VND. S6 tnii phiSn nay co ky hjjln tir 5 d~n 20 nam va co liii su~t !lam tir 2.30% d~n 9.10%(31112/2019: 2.9% d~n 10,8%). Ti~n liii dtlgc tra hang flam.

Day lit s6 tra.i phi&udo cae TCTD khac trong mr6'c I'M! himh bilng VND. sb Irai phi6u nay co ky hi;lntil I d6n 15 nlim va colai sUlltnlim tir 4,3% d~!l 10.8% (31112l2019: 5.5% dSn II Ti~n Illi dU'gctra bim oien, hang nam.

Day Iii 56 tnli phi€u do e,k TCKT tmng mltrc pM! hanh bang VND. S6 trm phi~u nay co cac kv h"ll illI nam va 10 flam, va colal su~t !lam tir 9% d&u 9.35% (3111212019: til 9.35% d&n 1O,5'!!')' Ti~lll1iidugc tra hang tMng va 6 thang mOl IAn.

Tlii ngay 31 thang 12 nam 2020. Ngiin hang cAm c6 chl'rng khoan ng Iii trai phi~u Chfnh phu va chl'rngkhoan llg do cae TCTD khac trong nuac pMt hilnh v6i m~l1hgia til 8.983.340 tri~u VND (31/1212019:9.984.8521ri~u VND) Ill; cae TCTD kMc lam tai san dam Mo cho cae khoan Yay va 1;611 gl'ri c6 fll,lllIii cae TCTD kMc (Thuy~t minh 18).

(ii)

(iii)

36

••••••••••••••••••••••••••••••••••

Ngan hang Thuong m(li cA pbAn BOll dj~n Lien Vi~t210 Trin Quang Khii, Qu,n Holm Ki~m, Ha Nyi, Vi~t NamThuyf!t minh bao cao tlli chinh cho nam kit thuengay 31 thang 12 nlim 2020 (ti@p thee) Tluing

M~nBOSffCTD(Ban IUlnhmeo Thong tu s6

49120f4fl7cNHNNngity31 thong 12 nCJ1n2014 ellaNgdn lUlng A/JWnwc VietNam}

(b) ChUngkhoan diu nr giii' din ngay itao han31/1212020Tri~uVND

31/1212019Tri~uVND

Trai phi~u d~c bi~t do VAMC phat hanh• M~nh gia trai phieu d{icbiet• Du phong cho mii pl!i~ud~c bi~t

359.343(175.182)

184,161

(c) Tmh trang niem y~tcua eac ehUngkhoan itAunr sin sang d~ban

Chung khoan nl}'Trai pl!i~uChinh phu- d1iDiem y€:tDo ciie TCTD khac trang mnrc pilat h1mh • chua Diem y€:tDo cae TCKT trang mrae phil! himh • chua Diem Y8t

31/1212020 3111212019Tri~uVND Tri~uVND

23508.650 20.157.9009.031.953 13.833311402.612 359.995

:;~

43Ll13 43L! 13

33.374.328 34.782.319

ChUng khoan vanDo cae TCTD khac lrang nuac phat hanh . dll oiem yet

37

• • • • •• • • •Ngan hang Thuong m;,ticli ph.1n BIlOdi~n Lien Vift210 Tran Quang Khai, Qu,n Hoan Ki~m, Ha NQi,Vi~t NamThuy~t minh bao cao tai chinh cho noon k~t thuc ngay 31 tbang 12 nam 2020 (ti~p theo)

(d) Dlf phong rui 1'0 chang khoan diu tu·

Bi~l1d(mgcac khoan d\f phong giam gia chung khoan dliu nr cho nam k~t thtic ngay 31 thang 12nam 2020 nhu san:

S6 dAu nam(Hoan nh~p)/trfch IiiI'd\f phbngtrong nam (cdc 7huyift minh 29.32)Sir d\lng dV phbng trong nam

S6 cU6i nam

U" phong giamgia cbUng khoanvAnslin sang

d~banTri~u VNU

101.300

(101.300)

U" phong giamgia chung khoan

nff slin sangiI~ban

Trifu VND

11.335

(71)

U" phong cbungchUng kboan nffsin sang d~ banTri~u VNU

900

2.152

U" phong C\Itbe cbUng

khoan n(t sinsang d~'ballTri~u VNU

56.827

(56.827)

• •Mliu B05ITCrn

(Ban hanh theo Thong ttr s649120/4Irr-l·lfINN ngil)' 311hdng 12 ndm 2014ella

Thong d{JcNgiin hangNna flu-itC Vi~-;rNami

U"phong c\Ithe chUng

khoan Ilff nlimgiif d~1lIlgay

daoh;,tnTri~1lVND

175.182

164.016(339.198)

Tling cQng'fri~u VNU

345.544

7.970(339.198)

11.264 3.052 14.316

38

39

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •Ngan hang Thueng m,-i cil phin Buu di"n Lien Vi~t210 Trin Quang Khai, Qu,n Hoall Ki~m, Ha NQi,Vi~t NomThlly~t minh hao cso tai chillh eho nilm k~t thue ngay 31 thang 12 nilm 2020 (ti~p theo)

Mill BOStrCTI>(Ban hanh t!teoThimg tu sa

49120141l7'~NHNN fig/I)' 311hdng 12 naln 2014 cua71t6ng d{~:Ngiin hi'tng Nlul 111«'tC Vi~;(Norn)

Bi6n d';'ug cac khoan dtr phOng giam giii clnrng khoan dau IIr cho nam ktSt thuc ngay 31 thang !2 flam 2019 nhu sau:

Ill! phong giam Ill! phong giam I>I!{'houg ellIll! rhong cl,Ithe chUng

gia chung khoaa gia chUng khoan I)I! phong chung the chung khoall_nl}'lI~m" e: .. III}' sin sallg khoan III}' sillvon sail sang chUng khoiin III}' gift dell ogayd~ han d~ ball sill sang dS ball sang d~ ban daob,m Tilllg cQng

Tntll VNI> Tn,," VNI> Tn"u VNI> Tn~1IVNIl Tri{\11VNI> Tn{\u VNIl

S6 dAu nam 38.947 13.335 637.453 689.735Trich l(lp/(hoan oh(lp) d\! phongtmng nllm (ctic Th"y';, minI! 29, 32) 62.353 11.335 (12.435) 56.827 145.307 263387Sir d\mg d\! phOng tmng nam (607.578)

56 cu6; nam 101.300 11335 900 56.827 175.182 345.544

••••••••••••••••••••••••••••••••••

Ngiin hang Thuong mai cll phin BIfUdi~n Lien Viet210 Trin Quang Khai, Qu~n HOlmKi~m, Ha NQi,Vi~t NamThuv~t minh bao clio tai chinh cho nlim k~t thticngay 31 tbang 12 nam 2020 (ti€p theo)

MAu B6SffCTD(Ban hanh.theo Thong ttt s6

4YI2(}14;Tr~NIfNNngay 31 sluing 12 lIam 20 J4 rua

Tiltingd6c Ngan hang Nha nuac Vif' Nann

12. Diu tu diii han khac

Chi ti~tcac khoan dim Ill'dai han khac nhu sau:

31/1212026 31/1212019S6hrqug S6hrqug~ ,

Ty Ie cilpb§n Tyl~cophann.im giil' Gia g6c sir hil'n n.im giil' Gia g6c sir hnu

Tri~u % Tri~u %VND VND

nAu fir vao cac TCKTCong ty C6 phanCheng khoan Lien Vi~tCong ty C6 ph&nPMt trien Xin MdnCong ty C6 phan di~nVi~tU\o

1.375.000 15.931 5,50 1.375~000 15.931 5,50

880.000 8.800 44,00

9,60 30~000.000 300.000 9,60

324.731~\(,(~f~

30.000.000 300.000

315.931

40

•Ngan himg Thuong m!.licll ph~n BmI di~n Lien Vi~t210 Telln Quang Khili, Qu~n HOlm Ki~m, Ha Nqi, Vi~t NamThuy~t minh bao cao tai chinh cho nam k~t thticngay 31 thang 12 nam 2020 (dip theo)

Mllu BOSffCTD(Ban hanh thea Thong fir Ii§

49/20J4/fT,NHNNngity 31 thdng 12 fltl1J120J4cuaNgdn himg Nhisnulrc Vi¢tNam]

13. Tai san c6 djnh hiru hlnhNam k~t thtic ngay 31 thdng 12 nhm 202(}

Phuong ti~n Tili sanMaY,m6c v~n tai· dl dlnh

• Nhacifa thit\t b] truy~ndAn khae TtlngcqngTri~uVND Tri~u VND Tri~u VND Tri~u VND Tri~u VND

Nguyen giaS6 du dAnnam 464.518 593.878 826.452 244.196 2.129.044Mua trong nam 86.053 74.720 54.946 215.719!)~I.lnr XDCB hoan thanh 136.039 136,039• Thanhly (6.829) (55.757) (9.391) (71.977)

S6 du cI.l6inam 600,557 673.102 845.415 289.751 2.408,825

Gia tr] hao mon loy k~s6 du dAnnan] 157.984 398.029 388.1125 149.308 1.094.146KhAnhan trong nam 31.238 78.463 83.032 37.747 230.480Thanh Iy (6.729) (47606) (8.786) (63121)

se du cu6i nam 189.222 469,763 424.251 178.269 1.261.505

Gia trj con Ittis6 au dAnnam 306.534 195.849 437.627 94.888 1.034.898s6 du cn6i nam 411.335 203.339 421.164 111.482 J .147.320• Nam ki!'tthuc ngay 31 thang 12 nam 201.9

PhlfO'l1gti~n Tid sanMaym6c yin tlii c&dinh

Nhll cifa thi~t bi " d' khiic Tang cqngtruycn anTri~u VND Tri~u VND Tri~u VND Tri~u VND Trifu VND

N~uyen,giaS6 du dan !lam 430.702 522.746 755,247 205,140 1.913.835l\.lua trong nam 74.689 115.038 47,994 237,721Dim tu XDCB holm tnann 34.279 34.279Thanhly (463) (3.557) (43.833) (8.938) (56.791 )

56 au cu6i nam 464518 593,878 826.452 244.196 2.129.044• Gia tri han mon liiy k~s6 du d~u nam 129.890 326.964 349,059 122284 928.197Khllu hao trong nam 28.473 74,602 78.781 33.165 215.021Thannly (379) (3.537) (39.015) (6.141) (49.072)

sf) dtJ cubi Ham 157.984 398.029 38l'L825 149.308 1.094,146

Gia tri con l!.Iis6 du dAu nam 300.812 195.782 406.188 82.856 985.638S6 au cu6i nam 306.534 195.849 437,627 94.888 1.034.898

• Trong tili san c6 dinh hlltl hlnh 11,Iingay 31 thang 12 nam 2020 co cae tai san eo nguyen gia 475.468tri~uVND di! duge khftuhao h~t nhung vfuJdang duge sir a\lng (31!l2!20!9: 355.480 tri~llVND).

41

••••••••••••••••••••••••••••••

Ngan hang Thuong m~i C6 phin Bill! di~n Lien Viet210 Trin Quang Khiii, Quin Hoan Ki~m, Hit Nqi, Viet NamThuy~t minh bao cao tili chfnh cho nam k~t thucngay 31 thang 12 nam 2020 (ti~p theo)

Mliu B05ffCTDtIian himh theo Thong ttl'

49110141rr-NHNNngay 31 tJuillg 12 ni11112014 eua

'lhilng dac Ngdn JUlngNho flube Viijtlvanl)

14. Tid san c6 dinh vo hmhNiim kit thuc ngay 31 thang 12 niim 2020

Quv~n sir. , , .d"mgdatco Pbanmemtbm han may vi tfnh T6ngcqng

Tri~u VND Trifu VND Trifu VNDNguyengiaS6 du dAnflam 373_270 220.762 594.032Mua trong nam 31.183 3U83

S6 du cu6i nam 373.270 251.945 625.215

Gia tr] ban mon lily k~S6 dtr d~u nam 12.100 113.352 125.452Khau hao trong nam 1.677 24.431 26.108

s6 du cu6i nam 13.777 137.783 151.560

Gia tr! con I~S(1du d~u nam 361.170 107.410 468.58086 du cu6i nam 359.493 114162 473.655

Nom kit thuc ngay 31 thang 12nam 2019Quv~n sir'" .,.

Phlinm~md\mgdatcotbm h~n may vi dnh T6ngcqng

Tri~u VND Tri~u VND Trifu VND JNguyengia ',~"i

;jlS6 du dAunam 373.270 203.950 577.220Mua lrong nam 16.812 16.812

s6 du cU6i nam 373.270 220.762 594.032

Gia tri bao mon lay k~86 aU'd§u nam 10.421 90.218 100.639Khtiuhao trong nam 1.679 23.134 24.813

86 dU'cu&i nam 12.100 113.352 125.452

Gia trj con l;,Iis6 dlI d~u nam 362.849 113.732 476.581S&du cu6i !lam 36Ll70 107.410 468.580

Trong tili san c6 dioh vo hinh !~i ngay 31 !hang 12 nam 2020 e6 cae tlli sim co nguyen gia 50,381 tri~uVND dli duqc khAu hao h8t nhmlg vlln dang dlIqc Slr d\lng (31/12/2019: 29.613 tri~u VND).

42

••••• 15. Ti'lisan Co khae

•••••••••••••••••• (ii)

••••••••

(iii)

(iv)

Ngan bi'mgThmrng' m"i ct. pbin Buu di~n Lien Vift210 Trin Qnang Khai, Qn~n Holm Ki~m.Hil Nlli, Vi~t NamThuy~t minb bao cao tili chfnh rho nam k~t thucngily 31 tbang 12 nam 2020 (ti~ptbeo)

Cac khoan phai thuTrong do:Tam ling cho 110,11a(ing xay dung phi«: I'll nllIC afch tuthiqn (i)Dgt C9C tllUe van phong' dai hanPhai thu til' bU7I ttl?n cdc tinh (ii)7(1m tmg iJ,j 11091d(ing ugh;fp I'llTam ling chi phi sua chira tnt sitChi phi XDCB ria dang (iii)Phai thu NHNNVN lib! quan diu chuang trinh hJ tra Iiii suat (iv]T(lm t'mg lIlua tili scm c,i a/nh (1')Cae khoim phai thu kilde

Ok khoan iai, phf pMi thu

Tal san co khacTrang do:Chi phI chaphlin bJ (vi)4ri fhi tiUfO'I1g mlli (Thuyetminll 16)Tiii sim C6 khac

D\f phong phai tbu khO doi

Mliu BOSffCTD{Ban hanh theo Thong lll'si.5

4912()1417T,NHNNngt'1Y31 [hang 12 nihn 2014 ciia

Hlu} nuCrc Vi?! Nam]

31/12)2020Tri~u VND

836,730

268.80730,82865,86155,52425.31827,}709.261

183,889170,072

6,046,092

1.095,221

1,035.41734.34225.462

(3,}31)

31/12)2019Tri~uVND

2.113,871

766.375738.58788.07592,96088,07532,0658,891

176091122.752

4,287,030

643,641

516.322103.78523,534

7,974,912 7,044.542

(i) Day la cae khoim t\lm frng chi phi cbo cae d\f an xily d\fIlg cae coug tflnh phllC VII mile dich tITthi~n xllIl(>ibao gAm: tili trq cho giao dlle, tai Irq ello y 16,till trg cbo khfu; phllC h~uqua thien tal, tili trv ello daitm;mg nh~n tili trg Iii Il(>ngheo, va cae klloan tai Irq khac tbeo quy~t dinh etla H(>id6ng Quan tri, T~ingay 31 thang 12nam 2020, cae d\l an nay chua hoan thi(!n va chua duqc quy&t toan,

Day Iiicae kbOlln pMi thu tir cae huu di~n tinh Iii!n quan d8n cae hO<ltd(>ng Imy dgng v6n va huy dgogti~n glri tiilt ki~m cua Ngitn hang, Cae kboan miy pM! sinh Mng ngily va thiYih~n thanb loan tmng voogI (hang,

S6 du chi! y&uJa chi phi cong moh xay d\fng tr\l sa eua Ngan hang tlli cae dia phmmg,

I:)iiy cbu y&uIii 56 ti&o Iii; pMi Ihu lir NHNNVN tbeo chuong mob h6 Irg lal sudt ban hlioh kem lhcoQuy~! dinh s6 1311QD-TIg ogay 23 thang 1i nam 2009 cua 1011ttlOng Cbfnh pM hUOng dlin v6 vi~hi) IfQ liE sullt cho die 16chuc, en oMo yay ti&o tir cae ngan bang pnllC VIIml,le dfch ,I'm :mftt, kinhdoanh,

s6 du ehu y~u IIIkhoim t{lm frng mua dilt d8 xlly d\fIlg tf\l sa ella Ngan hang t<li cac dia phuong,(v)

43

••••••••

Ngiinhang Thuong m~ C6phin Bon (!i~nLienVi~t210 Trin Quang Khai, Qu~nHOlm Killm, Ha Nl}i,Vi~t NamThnvllt minh bao cao tili Minh cho nam k~t thuengay 31 thang 12 nam 2020 (tiip then)

MAn BOSrrCTO(Ban hilnh thea Thong

4912014fITNHNN31 1'1nlirl1 20J4 (,U(1

ildcNgfifl han8, Mlu} JHftYCViji'; Nam}

(vi) Cac khoan chi phi cho philo b6 bao g6m:

311l2l2020Tri~n VND

3111212019Tri~nVND

Tiao thue nha cho phan b6Chi phi sua chua em tao tru soChi phi cho phsn b6 vb phi hoa hong mili gi6i (*)Chi phi cbo phan b6 khac (**)

305.159214.358269.024246.876

53.83439.590

244.682178.216-----------------516.3221.035417

(*) Day IIIcac khoan chi phi hoa h6ng tra cho h~ lh6ng cac phong giao dich buu di~n lien quan true ti&pd&nhoat dong cho yay khach hang. Cac chi phi nay duoc philn b6 theo ky h"n cua timg khoan eho yaykMch hang.

•••• 16. Lqi th~thU'ongm,i

•••••••••••••

(**) Bao g6m l{'ong chi phi eha philn bb khiic 11tgia trj cilng C\t, dl,lnge\t eha philo b6, liii tra tmac ti~n gfrico ky h"n ella khaeh hang va t\lm i!ng cho hOllld(lng xay d\fllg ph\lc VIIm\le <lich til thi~n <Illhoan lhannva dang cha h6 so quy&t toano

Chi ti<~lhi&nd';'ng cua Jgi th~ thuxmg mlli (mug nam nhtr sau:

2020Tri~uVND

2019l'ri~u VNO

S6 dtr diiu namPhan bb trong nam (Thuwf.tmillh 31)

S6 du cubi nam

103.785(69.443)

173.038(69.253)

34.342 103.785

Dily Iiigia tri 19i th& thtmng mlli phti! sinh tir vilic nMn vbn gop b~g C6ng ty Dleh v\t Tiel ki¢m Buudi~n ("VPSC") tir Tbng C6ng ty Buu dj~n Vi¢t Nam ("Vietnam Post") tmug n5m 2011. Khmln 19i th6thuO'ng mlli nay duqc philo b6 tfOlJgvong 10 nam.

17. Caekhoan nv Cmnh phu va NHNNVN31/1212020Tntu VNO

31/1212019Tri~nVNO

VayNHNNVN

Yay thco h6 sO'tin dlIng (i) 224.189 287.008

(i) Dfty la de khoan yay tir NHNNVN Iheo h6 SO'tin d\tog. Ok khoilll vay co ky h(ln gbc tfr J nam d~n 7nllm va chiu Jiij sua! nllm tu 3,500/0 d~114,18% (31/1212019: til 3,50% d~n 5,18%).

44

••Ngan hang Thuong m\li cll phin BII1l di~n Lien Vi~t210 Trin Quang Khai, Qu,n HOlm Kiim, InNqi, Vi~t NamTbuvit minh bao cao tili chinh cho nam k~t thucngilY 31 thang 12 nam 2020 (ti~p theo)

Miiu BOSffCTD(Ban /tanh tbeo Thong In

4912014i1T·NHNNngcI.v31 thdng j 2 nlilll 20J4 cua

Thbng d(it,'Ngiin.hang /V)u} nuitc Vi¢! Nann

• 18. Ti~ngUi va vay cac TeTD khac31/1212020Tri~uVND

3111212019Tri~u VND

•••••

Ti~n gm khong ky h~n cua cac TCTD khacBAngVNDBang ngoai t~

16.1078

5.2628

Ti~n gm co ky h"n cua cac TeTD khacB~ng VNDB&ng ngoai t\\

8.747.1353.255.000

9.848.6273.093.529

12.018.250 12.947.426

•••Yay cac TCTD khaeYay cac TeTD khac bAng VND

Trang ali: Va)' chiRt khdu, tdi chid! khduYay cac TeTD khac b~ng ngoai t~

•• Liti sud! nam t~jthm di~m cu6i Dam nhu sau:

•••••

Ti~n gifi khong ky h~n bing VNDTi~n giri kbong ky h?n b~ng ngo,u t~Ti~n giri c6 ky h?fl b1lngVNDTi~n giri c6 ky h~n biing l1go"i t~Ti~n vay biing VNDTi6n yay bing ngo,u t~

•••••••••

T;:tingay 31 tbang 12 nfim 2020, Ngan hang cAm c6 ch(rng khoan ng lil.trill phi~u Chfnh phil va ch(rngkhoall ng do cae TCTD khac trong mrac pM! himh V01m¢nh gia 8.983.340 tri~u VND (31/12/2019:9.984.852 tri;%uVND) t~i cae TCTD khac lam tili san dam bAe cho cae khoan vay va ti&ngiri c6 ky h(\lltir cae TCID khac (Thuy~t minh I J).

45

• Ngan hang Thuong mlJi cb phin Bun di~n Lien Vi~t2H1Trin Quang Khai, Qu@nHOlmKi~m, Ha Nqi,Vi~t NamThuv~t minh bao cao tai chlnh cho nam k~1thucngoy 31 thang 12 nam 2020 (ti~p then)•

• 19, Ti~n giHcua khach hang

•Ti~n girl khong ky hl}nTj~n gUi khong ky him bang VNDTi~n giri khong ky han bilng ngoai t~

•••Ti~n giii co ky hanTitln gUi co ky han bAngVNDTi80 giri c6 ky han bing ngoai t~

Ti~ll ky quyTj~nky quy b~ngVNDTi~n kg quy bang ngoai t~

•••Ti~n giii vbn chuyen dungTi~!1gUi van ehuyen dung bilng VNDTi~n girl van ehuyen dung bAng ngo!!i t~

Thong

Mllu B05ITC1.D(Ban himh tbeo Thong

49120J4fn""NIINN31 fhdng 12nil!n2014cluJ

Ngdn hang l'v'hd rncO'cVi?! Noms

31/1212020Tri~u VND

31/1212019Tri\,u VND

24.757.647524.155

18.567"756J.1l6.681

145.214.615 115.055.1993.754.724 1.881.460

252.649 176.341212 8"008

30 29821955 41.516 '=q~

J 74.525.981 136.847"259

Ti~n giri eua kMch hang theo dbl tnqng kMch hang, 10lli hlnh dmmh nghi~p nhn san:••••••

Ti~n girl eua t& cblle kinb t~Cong ty Nhil nnGeC6ng ty Trach nhi~m hihl hzynm61lhimh vicn co v6noha mr&e 100%Cong ty Trtich nhi~m hihl h"n hai Ihilnh vien tra len co phAn vbngop eua Nha nnGCtren 50%Cong ty Tnich nhi~m hihl hl.lnkhiicC6ng Iy cb phdn vbn Nh1i:mrGCtren 50%Cong ty e6 phiin kMcCong ty hqp danhDoanh nghi~ ttl' nMoDoanh nghi~p c6 vbn d~u tn ntrOc ngoaiHqp !lie xii va lien hi~p hqp lac xliHi? kinh doanhDon vi hanh chfnh SIr nghi~p, dang, doi'm Ih~ vil hi~p hi?iTi~n gUi elta cae db; lnqng khacTi~n giii cUa.ca nbanCa nhiln

••••••••

3111212020 3111212019Tri~u VND Tri~u VND

,_

6.068.280 6.412,579

33.854.442 21.748.144

108.640 22,8171.762.938 1.490.8633.938.801 3.648.9287.688.012 5.424.673186.936 550967.426 27.495

1.110.799 574.48014.445 J5.8334.263 1.836

12.870.513 10.188.962644,744 1.054.786

106.265.748 86.180.767

174.525.987 136,847.259

46

••Ngan himg Thueng m~j ell phin Bon di~n Lien Vi~t210 TrAn Quang Khiii, Quan Hoan Ki~m, Ha N(ii,Vi~tNamThuy~t minh bao cao tal chinh cho nam k~t thucngay 31 thang 12 nam 2020 (ti~p theo)

M~u BOSffCTD{Ban luinh tlieo Thling til

49120 torr»liNN31 thang 12 niint 2014 clla

Thong d6c Ngiin hdng Nha l1uO'c Vi*;lIVanl!

• Uii suli! nam tai (bOOdi~mcu6i nam nhu sau:31/1212020

••Ti~n giri khong ky han bAngVNDTi~n giri khong ky han b~ng ngoai t$Ti~n giri co ky han b~g VNDTi~n giri co ky han bing ngoai !~Ti~n ky quy b~ng VNDTi~n ky quy bang ngoai t~Ti~n giri v6n chuyen dung b~g VNDTi~n girl v6n chuyen dung bang ngolli !~

0,00% - 0,55%0,00%

1,00% - 7,80%0,00% 0,60%0,00% - 7,10%

0,00%0,00%-0,10%

0,00%

3111212019

0,00% - 0,80%0.00%

1.00% - 8,10%0,00% - 0,60%0,00% 7,10%

0,00'}'00,00% - 0,10%

0,00')t,

•• 20. van titi trQ'. iiy thac dilu tll', cho yay TCTD chin rui ro31/1212020Tri~u VND

Oy thac d~uttl b~g ngo\ll t~

3111212019Tri~u VND

LJ58.625

•••s6 du eua khoan m\le ''lJy tMc dautu bang ngo\li 19" la khoiin oy thac nMn duvc trong nam 2017 tireve Qulin ly n\)'va Tal chlnh D6i ngo\li - Bo Tai chinh d~ th\fe hi~n vi~c quitn 11va d~uttl thong quacae hOilt dOngkinh doauh eua Ngiin hlmg. Khoim uh(inuy tMc c6 tr! gia 50 tri~llUSD, e6 thOOh\ln uythac 3 niil!,va c~iu I.alsmlt0,8%/nam. T"i ngay 31 tMng 12nAm2020, Ngan hang kMng con khoimUy thac dau ttr hang ngo"i t~.

21. Phat hanh giiy tit co ghi31112f2020Tri~u VND• CbUng chi tiin gUi bAngVNI)

Tir I d~n 5 nam IL446,788

• Trai phi~n bing VNDTic 1d~n 5 namTic 5 nam trO'len

13.497.5077.306.9]0

28.155.937• 32.251.205

•••

31/1212019Tri~u VNI)

11.756.162

10.447.9185.951.857

47

••••Ngan hi'mgThuong mai cll phAn BIlUdi~n Lien Vi~t210 Trin Quang Khiii, Qu~n Hoan Kit'm, Ha Nqi, Vi~t NamThuyilt minh hao clio tid chfnh cho nim kilt !huengay 31 thang 12 nam 2020 (ti~p theo)

22. Cac khoan nQ'khac

•••••••••••••••

(iiI

•••••••••

Cac khoan lai, phi phai trit

Cac khoan phai tra va cong no khacTrong do;Cdc khoanphai tra fir; brCdc khoan phai tra ben lIgoa; (ijQuJ;khen thutmg va phiic Ioi iii}

0) Chi ti~tcac khoan phai Ira ben ngoai tai thai di~m cubi nam nhtr sau:

PMi trit vb xay dong cO' banPhili tni v~ mua siim tai sl'mc6 dinhTi~n gifTh¢ vil dqi thanh loan .Ngbia Vu thu~ phili n¢p (Thuyit minI!37)Phiii Inl hoa h&ng dich V\l cho btru di¢n tjnhOk khoan phili tra cho dich VII Vi Vi~tPMcam k~tbao llinh nh~n tmocCae khoan phru tra cho dich VII thePhil; Ira ti~n ban ni,r,ban lal san dain bao nq ho\ickhat tMc tai san dam bao nqCae khoan pMi Ira cho dich V\l Ngan hlmg di~n tt:rDoanh thn chi! philn be,Ok khoim phili tni. khtic

Bi8n d¢ug CllaQuy khen thuang va pMc lqi tmng nam nhlTsau;

S6dud~unamTrfch I~p quy tmng nam (Thuy';" minh 23)Sir dvng quy tmng nam

sb du cubi nam

Miiu BOSrrCTD(Ban hanh theo 'Thong tu: ;;;ri

4912014Irr·NHNN31 12furn120J4cua

big/in lumg tv'hi.}nU'rfc Vi;?'Nam]

31/1212020Tri~u VND

31/1212019Tri~u VND

5.086.061 4.575.779

1.278.667 920.440

133.1101.050.482

95.075

10392830.26179.787

6.364.728 5.496.219

31/1212020 31/1212019Tri~u VND Tri~u VND

19.779 113.85444.006 !7.221162.198 64.838248.948 149.17514.826 72.265

394.440 272.39010.170 14.76223.643 19.554

8.680 8.580529 189

13.937 21.223109.326 76.210

1.050.482 830.261

2020Tri~u VND

2019Tri~uVND

79.787209.982(194.694)

95.075

62.139227.841(210.193)

79.787

48

• • • • • • • ••Ngan hang Tlnrong m,1 cli phftn Buu di~n }Jen Vi~t210 Trftn Quang Khili, Quin Hoan Ki~m, Hil Nqi, Vi~t NamThuy~t minh ban cao tiIi chlnh cho nlim k~t tittle ngay 31 thaug 12 nam 2020 (ti~p then)

23. Van va cac quyTlnh hlnh thay dAiv6n chu sO-hihl trong nlim

sA dlr fI1i ngily 1/1/2020Tang v<1ntif ngu<1uth(ing du vbn c() ph~nTang v6n thong qua tn\ c6 t(rc bAng c6 phi&uLQi nhu~n trung l1amTrich l~p cae quy trong namTrfch ll)pquy khcn thuang va phuc lqi trong nam(Tl!uy,it minI! 22)

sA dlf t,i nglly 31/1212020

sA dlf I,d ngay 1/1/2m9

Tang v6n thong qua chao ban c6 phi~uTang v6n thong qua Ini c6 t(rc bitng c6 phi6uLQi nhul)n (mng namTrich I~pcae quy (rung namTrich IllP(juy khen (huang va phlie lqi tmng nam(Thuy';t minh 22)

sa dO' t:;ti ngay 31/1212019

vAndiil1l~

Tri~u VND

Th~ng dirvan

ca phftnTri~u VND

Quy d'l trii'b" to sung von

A·A I'uieu ~Tri~uVND

• • •

Quy d'lphongtruchinh

Tri~u VND

• • • •Miu BOSfI'CTJ)

(Bun hunh (11('0Th/ing tu sd49J20J41IT'JVHlVN flg()), 31 flulng 12 nGfU2014 ella

Th.dngdde IVglin flhug ,Nlul tlut>r' Vier Nam]

Quy dAnurphat tri~nTri~u VNJ)

8.881.441 63331 494.270 975.324 3.793

63.274 (63.274)1.801.674

93.096 186.190

10.746.389 57 587.366 1.16L514 3.793

7.499.994 63.331 414.256 787,089 3.793

1.006.412374.975

80.014 188.235

63.331 494.270 975.324

Lqi nhn~nchua

phanph61Tri~u VND

Tang c{ingTri~u VNJ)

2.161.641 12579.800

(1.801.674)1.861.908 1.861.908(279.286)

(209,982) (209.982)

1.732.607 14.231.726

1.432.429 10.200.892

1.006.472(374.975)1.600.277 1.600.277(268.249)

(227,841) (227.841)

2.161.641 12579.8003.793

49

••••••••••••••••••••••••••••••••

Ngan hang Thuong m\li cli phin BIfU di~n Lien Vi~t210 Tdn Quang Khai, Qul)n Hoan Ki~m, Hi! NQi,Vi~t NamThuyet minh bao cao tili chlnh cho nam k~t thucngay 31 thang 12 nam 2020 (ti~p theo) 1/.6"g

Mlu BOSn'CTD(Ban hanh theo Thong tu: Sf;

49120141IT·NlINNI1g(/y31 truing 12n{rm2014cliaNgdn hang Nha nlfac Vir!Nam}

Chi ti~tvan dAu to' va eli phi~u cua Ngan hang31/1212020 31/1212019

S6 hrong c6 phieu dang ky phat hanh 1.074.638.915 888.144.095

S6 hrong cil phieu da ban ra cong chungCd phi;;" plui thong 1.074.638.9/5 888.144.095

se luong c6 phieu dang luu hanhCd phieu phd thOng 1.074.638.915 888.144.095

Menh gia c6 phieu dang luu hanh (VND) 10.000 10.000

Chi tl~tvAn dAu tlr va cAphi~u cua chu so' hthI

Tong Cong ty Buu di~n Vi~t Namcil dong khac

vAn gop 4d ngay31/1212626 3111212619

Tri~uVND Tyl~ Tri~n VND T5'I~1.090.760 10,15% 901.530 10,15%9.655.629 89.85% 7.979.911 89,85%

10.746.389 100% 8.881.441 100%

Tlli ogay 31 thang 12 nam 2020. Nglln hang c6 mq! cil dong chi~m tren5% c6 phi~u ella Ngan hang 111Tilng Cang ty Btru di~n Vi¢t Nam. S6 gi§.y pMp dAng ky bnh doanh eua Tilng Cang ty Bun di~n Vi~tNam Ia 0102595740 va dia chi trv so chfnh (<Ii S6 5, DuOng Phllm Hung. PhuOng My Dlnh. Qulin NamTil'Liem, Thanh ph6 Hil Nqi, Vi~t Nam.

50

• Ngan hilng Thtro'l1g m\ji ca phin Buudi~nLien Vi~t210 Trftn Quang Khlii, Qu~n Hoan Kiim, Ha Nl}i, Vi~tNamThuyil minb bao cao !ai chfnh cho nam k€t thricngay 31 tbang 12 nlim 2020 (nip then)

M~uBOSrrCTD(Ban lu;nh thea

4Y!2U!4frr~lVHNt\'12 naft! 20J4 cuanubc Vi{?fNr:lIn)

• 24. Thu nh~p Iai Va cackhoan thu nh~ptuong til2020 2019

Tri~u VND Tri~u VND

Thu nhap Iii;tu ti~n girl 75214 169.516Thu nhep lai tir cho yay khach hang 15.724.389 13.816.657

• Thu phi tir nghiep VII bao lanh 32.089 49.007Thu nhlip Jill tir kinh doanh, d~u nr chirng khoan no 2.036.835 2.224.569Tbu nh~p khac tir boat d¢ng tin dung 628 99

• 17.869.155 16.259.848

25. Chi phi lai va cae chi phi hrong t\f2020 2019

Tri~u VND Tri~u VND

Chi phi lill ti~n gui 8.187.260 7.680.265

• Chi phi liil ti~n vay 135.830 1.370Chi phf !iii pM! hi'mh gifty ta co gia 1.961.186 1.392564

• Chi phi ho~t d\')ng tin dllng khac 8.702 23.033Chi phi hoa htSngmoi gi&i ti~t ki~m bun di~n 856.006 781.740

• J 1.148.984 10.198.972

•• 26. Lai thuAn tir hOft dqng djch VI}2020

Trifu VND2019

TrifU VND

••Thu ub-ip tit botlt dl}n~dicb "¥ titNghi~p VIIthanh toan vi! ngan quyNghii(\p vv uy thac, tlf vAn va d;;ti ly bao hi8mDich V\l khac

201.901458.029199.893

165.538272.983153.962

859.823 592.483

••Chi pbl bo\).t dl}ng djch vy cboDich V\I thanh loan va ngan quyChi phi khiic

(138.509)(94.513)

(l22.142)(76.930)

(233.022) (l99.072)

Uii thu~n tir ho~t di)ng dich v~ 626.801 393.411

•• 51

Ngiin bang Thueng m,i di pbAn BIl'Udi~n Lien Vi~t210Triln Quang Kbii, Qu.n Hoan Ki~m,Uil Nqi,Vi~tNamTbny~t minh bao cao tlli chfnh cho nam k~t tluicngay 31 thang 12 nsm 2020 (ti~p theo) Th,ing

MAn BOSffCTDtlian himh thea Thong

4912()J4fIT-NHNNngay31 fitting 12 nan120J4 cua/Vgiln JUJugNha !tulle Vi?l Nam)

•

• 52

•••••• 30. Lsi thuin tir hO\ltd()ng khac

Ngan hang Thuong mai cli phin Buu lJi~nLien Vj~t210Trin Quang Khlii,Qu~n HolmKi~m,HilNqi,Vi~tNamThuy~tminh bao cao tai chinh cbo nlimk~t thuengay 31 thang 12nlim2020(ti~p theo)

••••••••••••••••••••••••••••

Thu nh~phoat il:qngkinh doanh khacThu llr thanh ly rai sanThu tit cac khoan no au duqc xu lyThu nhap khac

Chi phi hot't il:qngkinh doanh khacChikMc

Uii Ihufm tit hoat d(\ng kMc

Min BOSrrCTD(Ban hilnh moo Thong tu sa

49120J4!1T·NHNNngay31 thdng 12 nam 2014 cua

Th6ng d6c lvgan himg Nhii llurfc Vi#tNoms

2019Tri~VND

9.606135.023112.459

12.03554.26724.609

257.088 90.911

(66.676) (53.124)

190.412 37.787

"

"

53

••••• 31. Chiphi ho~td{ing

Ngan h;angThuong m,i cll ph§n BU'U4i~n Lien Vi~t210 Tran Quang Khlii, Quin Holm Ki~m, Ha N/ii, Vi~t NamThuy~t minh bao cao tiIi chmh cho nam k~t thucngay 31 tbang 12 nam 2020 (ti~p theo) Th6ng

Mitu BOSffCTD{Ban himh theo If/OUg tu 56

49120/4fIT·NHNNngll)' 31 thdng 12 niifJl 2014 euaNgiin hang !Iihiznu(tc Vift Nom ,I

•••••••••••••••••••••••••••••

2020 2019Tri~uVl\'D Tri~uVND

103.590 94.5362.239.354 1.864.881

1.892.102 1.556.561186.579 158.303

517 569160.156 149.448810.693 726.329

257.567 239.834300.869 243,40()155.742 147.57184.428 86.74512.087 8.779

1.268.976 Ll44.726

13.902 19.779298 456

8.010 7.129943.454 811,491]03.686 110.67468.743 59.66728,498 24,423

102.385 111.107145.930 126.40969.443 69.2537.161 6.046

4.645.147 4.032.180

Chi n(lp thu6 va cac khoan phi, l~ phiChi phi cho nhfin vienTrang 0<5:

Chi luimg va phu capCdc khoan chi dong gop thea hrongChi tra cdp thli! viecChi phi khac cho "Mn vien

Chi v8 tai sanTrang ao:

Khau hao tai san c6 ,tin"Chi ph! thue tai sanChi phi baa duf!1lii va stra chim tai sailChi phI elllllg ell v~ thi€! b!Chi phi kMc w2 tai san

Chi cho hO~1d(lng quan Iy cong VIITrang eM:

Ci'mg tac phiChi phI ho,lt ai)ng doan Ihi clla TCTDChi phi thling til! Win I(leChi phi in an, tilip ,hi, quang e60 va khuydn miiiChi phi Ii tan, kMnh tiit, hi)i nghiChi ph( aiI'll, nube. Vf sinh Cif quanChi ph( w,it li~uvanphongChi ph! khdc clw 11O(ltarng quan If

Chi fl(lp phi ban hi~m, ban oil~mti8n girl eua kMcb hangPhiln b61Qi tb~ tommg m~i (Thuydl minh 16)Chi phi hOllt d(lng kMc

54

Ngan hlmg Thuong mai cll ph§n Buu di~n Lien Vi~t210 Trin Quang Khai, Qui)n Hoan Ki~m, HIINi}i,Vi~t NamThuy~t mlnh bao can tAi chinh eho nam k~t thucngay 31 thang 12 nam 2020 (ti~p then)

32. Chi phi d~ phong rui ro tin dl}ng

•

•

Hoan nhap dII phong cho vay cac TCTD khacTnch l~p dII phong chung cho vay khach hangTrfch l$p dg phong C\I the cho vay khach hangTrfch l~p/(hoim nh(ip) nhap dg phong chung cho traiphieu doanh nghiep(Hoan I1Mp)/trkh l~pOIIphong ell !h~cho trai phi8udoanh nghiepTnch I~p 0\1 phong trai phiSu d\\Cbiet do VA'dCpMthanh

33. ThuS thu nh~p doanh nghi~p

ThuyoStminh

(a) Gbi nh~1Itrollg bao cao k~t qua bo_.tdi}ngkinh doanh

•Chi phi thn~hi~nhimhNilm hi~n himhDi~u chlnh chenh l~ch Ihu'!TNDN eua cae nam tmac

(b) D6i cbi~u thu~suit (hllCt~

LQinhu~1Jk~ loan tmac thu~

Thu~ tfnb theo thu~ suih cua Nglln hangChi phi khOng duge kb~utnt tnlJ€Di~u chloh chenn I~h thu6 TNDN cua cae nam \rua,

Min B05ITCTD(Ban hiinh thea Tilling tu: S()

49f20J4!rr.NIfNN.i l tluing 12niirn20]4clla!Ulfll?N!ul nuifc Viii;!Nam]

610to

2020 2019Tri~n VND Tri~uVND

(4.634)270.012 176.518320.033 74.008

2.152 (12435)

(56.827) 56.827

164.016 145.307

699386 435.591

II

II

J J

2020Tri~u VND

2019Tri~u VND

563.900745

439.382(835)

564.645 438.547

2020Tri~u VND

2019Tri~u VND

2.426.553 2.038.824

485.31118.589

745

407.76531.617

(835)

564.645 438.547

• (c) Thu~suit ap d\lugMire thu~ su~t thu8 TNDN thOng thuimg ap d\lng cho Ngan hlmg ehua tfoh cae lJU dili Hi20%.

55

•••Ngan hang T1nrong m.u ca phin Bon di~n Lien Vi~t210 TrAn Quang Khai, Qu,n Hoan Ki~m, Ha Nili, Vift NamTbuy~t minb bao cao tili chmh cho nim k~t tbucngay 31 tbang 12 nam 2020 (ti~p theo)

• 34. Laifren cf.phi~u

•••••••••••••••••••••••••••

Miu BOStrCTD(Ban IUfnh thea

4W2014f[r·NHNN.5.1 thang 12 naln 2014 cuahang lVJl£Jnutfc 'Vi\'t Nam}

l,iiCO'ban tren ea phi~uVi~c tfnh roan lai co ban tren c,\ phi~lJ cho nam k~1thuc ngay 31 thang 12 nam 2020 ducc dua tren s61",1nhuan thuQc v~ c6 dong ph6 thong va s6 hrong c6 phi~u ph6 thong blnh quan gia quyen, chi ti~tnhu sau:

(a) Lqi nhu~n d~tfnh tiii eo'ban tren ell phiiu2020

Tri~u VND

Lgi nhu~n thu.ln trong namS6 pilau b6 (rich l~p e,\c quy kheu thuang va phUc Igi (*)

Lqi nhulin thu~n thuge v@e6 dong phb thong

2019Tri~u VND

1.861.908 1.600.277(209.982) (227.840--------~----~

1372.4361.651.926

(*) s6 dil ki~n philn b6 vao quy khen thuang va phue l<;riduge Ban T6ng Giam 1I6cNgan nallg uUc lfnhbAng vcri sli trich I~p lir I\)'inhullOeua nam 2019.

(b) sA ciiphi~uph6 thong blnh quan gia quy~n2020

(s.} c3 phi@u)

cli phi~u ph6 thong da pM!Mnh dllunamAnh huang eua vi~ pM! hAnhe6 phi~u phll thOngtrong namAnh huang eua vi';;cpM! Mnh ell phi&ud~ tn\.ell tuc nam2019Anh hnang eua vi~cpM! hanh c6 phi~u tir th~ng du v6n e6phil!! (Thuyift milll! 23)Anh huang eua viQcpM! hann phi~u d6 tri\ c6 tire nam2020 (Thuyift minh 23)

s6 blnh quan gia quy~n eua c6 phi~u phb thong trang Dam

888.144.095

6.327A14

180167.406

2019(Sa c&pbl~u)

Dil di$u cbinh I,d

749.999,42876.933.048

37.497A9O

6.327.414

180,167.406

1.074.638.915 !.050,924.786

(c) Liii cO' han tren c6 phiiu2020

Lili ccrban Iren c6 phi,su (VND/C6 phi&u) 1.537 1.306

2019Dil di$u chinh l,i

56

Ngan hang Thuong IUl}icll philn Bon di~n Lien Vi~t210 Triln Quang Khiii, Quin HOlmKi~IU,Ha N{li,Vi~t NamThuy~t minh bao cao tili chfnh cho nam k~t thucngay 31 tilling 12 nam 2020 (ti~p theo) Tnong

MiuBosnCTDiBan /tauh theo tu

49120/4(17'NHNNng(J} 31 tluing 12ndru 20'4 cua

lu)ng Nha fluire Vi~ftNam}

(d) Oj~u chinh Il}isa cll phi~u phil thong blnh quan gia quy~n va IiiCfI ban tren eli phi~u chonam k~tthuc ngay 31 thang 12 nam 2019

$6 c6 phi&uph6 tM0ll; bloh qulin gia quySn va !ai err ban tren phi.&ucho nam k6t thnc ngay 31 tMng12 nam 2019 duoc dieu chinh lai do anh huang cua viec phar hanh c6 phieu tit thaog du v6n c6 phAuva tra eli nrc b~ng c6 phiSu (ThuY~1minh 23) uhu sau:

s6 ell pbi~u"pbo tbong

blnb quan giaquySn

Liii CO' bantren cil pbi~u

VNO

• $& brio cao tnferc dllvAnh huang eua vi~ Ini.c6 tuc b[mg c6 phi~u

864.429.966186.494.820

1.588(282)

s6 dj~u cbinb l~i !.050.924.786 1.306

Vi~ tnoh bay I~itfnb <It'nimh huang eua vi~ctang v6n <li&ul~ thong qua pM! hanh pl1i~ud8 tn! c6tirc b~ng eli phi&u va pMt hlmn ell phi€u eno c6 dong hi~n hitu lmng nam.

31/1212020Tri~uVND

31/1212019Tri~u VNO

•Ti,snmll!TiSn gui t~iNHNNVNTi~n giri ~icae TCTD knac vcr;ky h~n g& khong qua 3 tMng

3.499.2706.758.98013.543.185

1.213.6466.621.9439.262.526

23.801.435 17.098.115

36. TInb blnb tbu nbip cua can hq, cong nhan vien

T6ng s6 clln bQ, cong ohlin vien t!li ngay 31 thang 12 (ngum)sa luqng can bQ,cong nhlln vlen blnh qulin trong nam (nguoi)

2020 2019

9.946 9.1849.721 8.645

1.892.102 !556.561187.096 158.872160.156 149.448

2.239.354 1.864.881

16.22 15,0019.20 17,98

Luang err ban (I) (Tri~uVND)Cae khoan ph\! cAp (2) (Tri~u VND)Thu nh\lp khac (3) (Tri~u VND)

T60g tbn nh(lp (I +2+3) (Thuv~t minh 31)

• Ti~o luoug blob quiln/thang (Tri~uVND)Thu nhi\p bloh quimltMng (Tri~u VND)

57

Ngan hang Thuong mlJIca phAnBun d.i~nLien Vi~t210 TrAnQuang Khru,Quin Hoan Ki~m,Ha N9i,Vi~tNamThuy~tminh ban eao tai chfnh cho nam kelt thucngay 31 !hang 12nam 2020 (ti~ptheo)

Miu B05ITCTD(Ban himh thea Thong

49/20141/1 ·NItNN31 thang 12 tuim 2014 rna

dbc hilllg JI,'lJa nuyrr iliff Nom}

37. TInb hinh thlfChifn nghia VI} dAivo; Ngan sach NhAmrtrC

• Nam kh thuc ngay 31 thang 12 ndm 2020

Thue gia tri gia tangThu~ thu nh~pdoanh nghiepCae loai thu8 khac

S8da n9plSa phat sinh auvc kh~u trirtll/2020 trong nam trong nam 31/1212020

Tri~u VND Tri~u VNI> Tri~uVNI> Tri~uVND

9.722 1 (54.767) 14.826113.382 564.645 (462.127) 21590026.071 120.762 (J 28.611) 18.222

149.175 745.278 (645.505) 248.948

Nam kit thuc ngfty 31 thallg 12 lllim 2019

Thu8 gif, tri gia tangTllU~thu nh~pdoanh llghi~pCae i0\11thu~ khac

S3ali n9p/S3ph"t sinh duvc khAutrir

1/112019 trong nlim trong nam 31/1212019Tri~u VND Tri~u VND Tri~uVNI> Tri~uVND

3.191 44.415 (37.884) 9.72277.038 438.547 (402.203) 113.38221.117 137.601 (132.647) 26.071

101.346 620.563 (572.734) 149.175

IG

38. Tid san, gUlytir co gia th~ chip, cAmcAva chi~t khiu, tiii chi~t khiu

••(a) Lo~dhinh va gili trj tai san, giiy til' co gia nh~n tb~chip, cAmeli va chi~t kblin cua khach

hang

3111212020Tri~uVND

31/1212019Tri~uVND

• sit dQllg sanElZlog saoChUng tir c6 giaTiii kMc

246.183.07810.916.31466.209,25465,059.240

134.182.54359.335,94510.693.80392.197,768

388.367.886 296.410.059•(b) Tai san, giliy tir co gia dlfll di th~ cbip, cim cli va cbi~t kbin, bii chi~t kbin

31/1212020Tri~uVND

31/1212019Tri~uVND

Chung khoan d:iu ttt 8.983.340 9.984.852

58

Ngan hang 'Ihuong mal C6 phdn BIfUdi~n Lien Vi~t210 Tn1n Quang Khiii, Qu~n Hoan Ki~m, HII Nqi, Vi~t NamThuy~t minh bao cao tai chinh, cho nam k~t tluicngay 31 thang 12 nam 2020 (tiep theo)

Milu BOSffCTD(Ban hanh theo Thong (If sd

4912014fJT-NJ1NNngay 31 thdng 12 ndm 2014 cua

Thong dtc lVglin hang Nna flu/!e VirtNam)

• 39. Nghia vy nlf ti~mAn va cac cam k~tdua raTrong qua trlnh hoat dong kinh doanh, Ngan hang sir dung cac cong cu tai chfnh lien quan d~n cackhoan muc ngoai bang diu de,i k.l toan. Cac cong ell tai chfnh nay chu yeu bao g6m cac cam k~t baolanh va thu tin dung, Cac cong C\I nay cling «10 ra nhung rui ro tfn dung cho Ngan hang ngoai cae nilro tin dvng da dugc ghi nh~n trong noi bang.

Rui ro tin d\lng ella cae cong ell tai ehinh ngo"i bang ougc dinh nghTa Iii kM nang Ngan Mng pMi trathay do khaeh bang khong th\fe hi~n ho~c th\fc hi~n khOng dung cae ngltla V\l oa cam k&t

Cam k~t bito Hinh la cac cam k~t rna Ngan Itimg cllp el10 kMch hang oS giao dich vOi mot ben thu ba,bao g6m nhi~u lo~i nhu bao liinh vay v6n, bao lanh thanh toan vi: cO'ball gi6ng vOinli ro cho yay khachhang, elk lo;;i bao lanh kMc co mue 00 fui co th:lp hO'n_

Giao dich thn tin d~ng thuang m",i lit lo?i giao dich trong 00 Ngiin himg cung c!.p cong CII tili chinn chokh:ich hang eua minh, thong thuimg lit ngwYimua/nha nh~p kh:lu hang bOa va ben th\! hmmg Iii nguOiban/nhit xu,}! khfru. Philn lo?i theo th", him thanh tOlin, co 2 10'1;lit Tnu tin d\lng tn! ngay va Thu tind\lng tra ch{im.

Rui ro tin d\lng d6i VOlngh;~p V\Itbn tin d\lng thn"ng thllp, vOi diSu ki~n Ngan hang co th~ ki&msoatduqc hang hoa. Thu tin d\lng Ira ch;lm co thil tiSm Annii ro cao han thu tin d~ng tni ngny. Khi Nganhimg thvc hi~n (Hi titln theo thu tfn d\lng!cac cam k~t MD liinh rna khach hang khong th~ ti~n hilnh thann(min cho Ngan hang thi Ngan hiing eo quySn eho vay b~t huoc theo lbOa thu~n dii ky k~t tmac do cuaNgiln hang va khuch hilng.

Ngan hang thuimg yeu du khaeh hang ky quy oa oam bao cho cae cong e\l tili chinh c6 lien quan d~ntin d\lng khi dn thi&!.Gia tri ky quy dao dong tir 0% o~n 100% gia lfi cam k~t ougc dp, tily thuQc vaomue 00 tin e(iy ctla kMch hlmg do Ngan hang dauh giii.

Ngoai .ra, Ngan hanlS dua ra cac cam k~t c6 :ti~u ki~n dum dJ;lngcam k~t giao dich hoau 06i liii suAt,cam ket mua ban giay ta e6 gia va cac cam kel kMc.

!(

3111212020 3lJl212019Gia trj_ theo

Ti~n girlGia tri, theo

~~t~~~:~ Ti~n girlGia trt theo

hQ'P dong- hQ'P d?ng- hQ'P dong.gqp kyquy thuan gqp kyquy thu.l.n

Tri9u VND Tri~u VND Tri~u VND Trifu VND Trifu VND Tri~u VND

Bao lanh vav v6n 67.222 67.222 4.196 4_196Cam k~t gja~ dichh6i doai 39.605.786 39.605.786 27.900.350 27.900.350Trong ,10_-• Cam kh nnw

ngogi Ii! 906_652 906.652 213.131 213.131• Cam k';t ball

ngol;li fi 450.832 450.832 97243 97.243• Cam kit gifU)

dieh hoan tl6itien t? 38.248.302 38.248_302 27_589_976 27_589.976

Cam k~t trongnghi~p V\IUC 522.420 92.520 429.900 802.279 47.595 754.684Eiw lfuJh khac 1.420.170 93.158 1.327.0]2 2.136.728 100.376 2.036.352Ole cam kat khiic 2J81.277 2.181.277 96.082 96.082

43.796.875 185_678 43.61 Ll97 30.939_635 147.971 30.791.664

59

• • •Ngiin hang ThlfO'llgm¥1cli phAn BUll !fi~n Lien Vi~t210 TrAn Quang Kluii, Qu~n Hoan Kiem, Ha Nqi, Vi\\t NamThuy~t minh bao cao tid chinh cho nam k~t tlnic ngay 31 thang 12 nam 2020 (ti~p theo)

Miiu nOSffCTD{Ban IUll1h thee

4912014!17~1VI{!ViV ngiiy J J lhang 12 rl(1111 elladr}c Ngi~nlu'iflg Nlul. nu()'cV,¢lt'V(1"lI

40. Mire a9 t~p trung cua tai san, nq I,hai tra va cac cam k~t ngo\,i bang theo khu v'!c aia Iy1,!ungily 31 tMng 12 nom 2020

TAngdll' 1lQ'cho vay khachhang. gi)pTrifll VND

Trong mracNuac ngoai

176.621.536

Ti~1lgUiva cho yayNHNNVN va cacTCTD khac • gqp

Trifu VND

20.718.415

Ti~1IgUi va vayNHNNVN,cacTCTDkhac viikhach himg (baogam phat hanhgilly tit co gia)Tri~1IVND

221.404.136342.361

Kinh doanh viiItAutil chUngkhoan • gql'Tri~1IVND

33.374.328279.000

Cong cy till. chillhphai sinh

TIIi sanl( 11(1phai Ira)Tri~u VND

218.101

Cac cam k~tva ball lanhTri~u VND

Tt;tingily 31 tMng 12 flam 2019

3.575.511429.90()

TAng dlf nQ'clIO vay khacbhllllg. gi)pTri~u VNO

Trong nuacN lfOC ngolii

140.522.626

Ti~1lgUi va cho vayNHNNVNvacacTCTI> khat, • gi)p

Tri\\u VND

18.285.592

TIfn gUiva vayNHNNVN,cacTCTDkhacvakhach hang (baog6m phat hauhgiay tit co gill)Tri~u VND

182.761.3976],999

Kinh doanh vaitAIl tlf chUngkhoan· gi)pTrifu VNI>

35.141.662

Ct'lngC\I tlli chinhphai sinh

TWsanl( n'1 phai tcl)Trifu VND

87.900

Cae cam katva bau liinhTri~u VND

2.136.630754.684

60

• ••• • • •Ngan hang Thmmg m,i cA phin BU'IJdi~1lLiell Vi~t210 Trill Quang KluU,Qui[luHoan Kiam, Hi! N(}i,Vi~t NamThuy@tmiuh ban cao tSi chlnh che nam k~t thu.: ngay 31 thang 12nam 2020 (ti~p thee)

Mllu BOSn'CTD(Bon ilt/nll theo

49110!4fl"r¥NIlNN ngZiy31 12 tuhll 2014 effaT!u]ng fItayC \lit;,Nattll

41. Bao cao b{iphi}nBd» cao b{ip11!l11 chinh yilt then khu vyx i/.ia iiNam k~t thue ngay 31 thang 12 nam 2020

Mi~n Bile Mi~n TrungKhollg

Mi~1INaill philll lIli~1I(*) TAng c\)lIgTri~u VNlJ Tri~u VND TrifuVND Trifu VNO Trifu VNH

16,3%.923 2.023.573 8.396.468 14.886,305 41.703.26915,973.975 1.931.269 7,863.968 14"95A21 39964,6338A97.942 933.819 6.298.607 2138787 17.869IS57A76.033 997,450 1565361 12.056.634 22.095.478346.282 89.523 318.425 105.593 859.82376.666 2.781 214.075 585.291 878.813

14.385.532 1.896.928 6.906.990 15.952.52-' 39.l41.97513,()13.982 1.554.564 5.696.817 12.979.()99 33.244.4626.274.922 851.054 /,082.403 2.940.605 1/.148.9846.739.060 703.510 4.614.414 10.038,194 22.095.478

62.266 21.172 911.800 83.329 257,5671.309.284 32Ll92 LI19.373 2.89(),O97 5.639.946

-----------------_._._------------2.!U 1.391 126.645 1.489.478 (1.066.220) 2.561.294(188.964) (47.273) (267.810) (195.339) (699.386)

------------1.1122.427 79.312 1.221.668 (1.261.559' 1.861.908

U7.435.335 14.678.591 67.620.032 42.608.993 242.342.9511.567.812 136577 1.794.881 .1.499.270230.704 69.214 230.224 1.090.833 1.620.975

J 15.636.819 14,472.800 65.594.927 41.518.160 237.222.706

IlS.612.908 14.599.219 (.6398.170 31.500.928 228.111.225I !5.60l 345 14595.364 66.391).945 3l.281.449 227.869.103

4,681 2J)J8 3.912 122.499 133.1106.882 1837 :U13 96.980 !Ol),() I 2

61

I. Doanh thuJ. Doanh thu liii

DOG"h thu liii khoc}: /limg him ngoaiDoanh. tim iai lI(ii

2. Thu nh~p tir hoat dong djch VII3. Doanh thu (if hoar dong kinh doanh khiic

II. Chi pbfL Chi phi tai

Chiph( liii kMch /ulllg bi!nIlgoaiChi pM /,Ii l1(Ji hi'

2. Chi phf khiin han TSCD3. Chi phf lien qnan tf\fC li6p d~n hO{ltd';'og kinh doanh

K~t(lui kinb doallb InTire chi phi d" phong roi roChi phi dl,fphong I'D! 1'0

K~tqui kinh doallb hq pb.1I

T,i IIgay 31 thling 12 lIam 2020HI. TSi sillL Ti6n mll!2, Tillsan c6 djnh3. Tili sail kMc

IV. Nfl phili 1£il1, Nq pnai tn} khach hang ben Ilgoai2. Nq phlH tra flOi b';'3. Nq phai tra khiic

•

.. ..Ngan hang ThlfO'llgmlJi cA phin SlID di~n Lien Vi~t210 Trin Quang Khai, Qu{ln Hoan Ki~m, Hil Nv!, Vi~t NamThuy~t minh bao cao tai chtnh cho uibn k~t thue ugay :n thaug 12 niim 2020 (ti~p thee)

Milu B05tI'CTO(11011 hanh thea

49!1014Irr-NIINN nglfY3f 12 nilffl cuaTh,5lfgdtic hiing Nhd lIu(}e Vi{'l NOlf1!

Nam k~t thrrc ngay 31 thang 12 nam 2019

I. DoanhthuI , Doanh thu lai

Doanh. thu /iii khaci: /ulng ben ngOtllDoanli thu la; lu)i bi'

2, Tim nMp tli 110\1\GQog dich VII

3, Doanh rhu ur hoar GQng kinh doanh khac

II. Chi phIl. Chi phi la:

Chi phi liii kMch /",ng b(~l1l!g(J(liChi ph{ liii 11{'! b(i

2, Chi phi khtlu hao TSCD3, Chi phi lien quan tn,rc ti~p o~n bO(lt oQng kinh doanh

Kilt qua kinh dmmh tnfo'C chi phi d., phimg riJi roChi phi d., phung rui ro

Kilt qui kinh doanh hI> pb{ln1',1ngay 31 thang 1,2niim 2019UI. 'I'Msin1, TiSn m~t2, Titl san c6 dinh3, Tai san khru::

IV. Nq phiii triL Nq phai tni k!J(khhang ben ngoili2, Nq pMi tni nQi hO3, Nq phili Ira khUc

Mi~n B~c Mi~n Trung Mi~n NamKboJ!g

Tilng cl>ngpbiln mien (*)Trifu VNO Tri~u VNn Tri~u VNO Tri~u VNn Tri~u VNO14.498.737 1.672.082 7.215.509 10.902.717 34.289.04514,187,841 1.611.506 6,959.200 10399349 33,157,8968,032212 800,640 5,036,940 2390,056 16.259.8486,155.629 810,866 ],922260 8009293 i()J!98.048263,327 56.2'10 198J!27 74.039 592.48347.569 4,286 57.482 429329 538,6(16

12.575.289 1.548.869 6.298.122 11.830,897 32.253.17711.398.668 1.270,839 5.285,914 9,141.599 27,097,0205.461i209 80L 109 Ll12.356 2.819298 10.198,9725,932.459 469,730 4,173.558 6,322.301 16898 (l48

56.439 21.749 78.497 83,149 239.8341.120.182 256,281 933,711 2,606.149 4,916323

-------1,923,448 123.213 917.387 (928,180) 2 ()35,868(273,043) (36,89! ) (J29,73()) 4,()73 (435591)

1.650.405 86.322 787.657 (924.107) 1.600.277

97.259.187 13.477.704 53.137.845 38.183.304 202.058.040596,958 1]2,898 5()3,79() 1.213,646213,600 62.549 234328 993Jl0l 1,503.478

96.448,629 13302257 52.399,727 37,190303 I99340,C) 16

95.627.335 13.391.381. 52.350.188 28.109.336 189.478.24095,613,808 13387,820 52341.422 28.023.788 189366.838

5.04l 1.234 4,061 56 103928.486 2327 4,705 85.492 lOLO!O

s6 du khong phan mi~n chit y&u lit tl)i H()i ch(llh cua Nglln hang,

62

• • • •• • • • • • • • • •• • •••Ngan hang Thmrng mai cA pb§n BU'Uifi~n Lien Vi~t210 Tr§n Quang Khai, Qu~n Hoan Ki~m, Ha Nqi, Vi~t NamThuy~t minh bolocolotili chinh cho nam k~t thac ngay 31 thang 12 nam 2020 (ti~p theo)

Miu BOSrrCTD(Ban hanh theo 17161l!?tu sJ

49120J4rrr-NlllvN ngay 31 fltling .12nlir112014ellllIluing dde Ngdn hang Nha rtulrc Vi?! Nam}

Ban can bl)ph{;n tha·yin then llnh VItI: kinlt doanlt

Naill k~t thuc ngay 31 thang 12 nam 2020 Kinh doanh vaTin dyng n§utlf huy dqng vAn Kh:k TAng ci/ngTri~n VND Tri~u VND Tri~u VND Tri~u VND Tri~uVND

15.025.003 2.270.261 (9.475.765) (5.957.591) 1.861.908174.356.335 33.954.943 24.435.786 9.595.887 242.342.951

221.746.497 6.364.728 228.111.225

K~t qua kinh doanh hQph~Tai san hQ phanNo phai tra hQphan

Nam k~t thuc ngay 31 tbang 12 nam 2019 Kinh doanh vaTin dyng niu tlf buy di}ngvan Kbac TAng ci}ngTri~u VND Tri~u VND Tri~u VND TrifuVND Tri~u VND

13.381.066 2.174.833 (9.481.710) (4.473.912) 1.600.277138.802.033 35.120.849 19.587.138 8.548.020 202.058.040

183.982.021 5.496.219 189.478.240

K6t qua kinh doanh hi) ph~uTai sim hi) ph(inNg pMi tn'!hi) ph\ln

• •

63

----- --------------------------------------_. __---_-_-----------_._-----•••

Ngiln hlmg Thuong mlli cil phAn BIfUdi~n Lien Vift210 TrAn Quang Khai, QUfn Hoan Ki~m, Ha N(ii, Vi~t NamThuy@tminh bao cao tM chinh cho nam k~t thticngay 31 thang 12 nim 2020 (Ii~p theo)

Miu nOSrrCTD(Ban Jl(~nltthea Thong {If s6

49l2014/TT-NHNNngiiy 3J fhdng 12 lulnl2014 eua

hang }Vlu! 'lU{T(,Vi?! Naml

•••42. Cac giao djch va sAd...ehu y~u vOi cac ben lien quan

Trong qua trmh hoat dQng kinh doanh, Ngan hang co thuc hi~n cac giao dich vcri cac ben lien quan.Cac di~u khoan cua nhnng giao dich nay duoc thuc hi~nthee cac quy djnh cua Ngan hang.

(a) Giao djeh voi cac ben lien quan

•Doanh tbu/(Chi phi)2020 2019

Tri~u VND Tri~u VND

•Tang Cung ty BIfUdi~n Vi~t NamChi phi lili (37.648) (71.580)

•••Phili tbul(Phiii trii)

3111212020 31/1212019Trifu VND Tri~u VND

(b) sa dU'vOicae ben lien quan

••

Tang (ung ty BIfUdi~n Vi~t NamTibn gill khong ky h:;rnva c6 ky' h~nCae khoan pMi thu khacLili phili tra cho h\1p d6ng ti~n giri e6 ky 111;.n

(921.697)65.86117.213

(711329)88.075(20.981)

Theo Nghi quy8t cua D:;rihQi d6ng ca dong ngay 25 tMng 6 nam 2020, tang muc thil lao eho ea.eThilnhvien Hqi dang Quan tfi va Ban Ki~m soat trong nam 2020 duqc phi' duy~t III 30.000 tri{!uVND.

Thu nMp cua Ban Di~u hanh dii duge chi then quy ch'" Immg eua Ngan hang,

• 43. Thuy~t minh cong e\l tid ehinhThong ttT56 210/2009m--BTC do B{l Tili ehfnh ban himh ngay 6 tMng 11 nam 2009 yea eAu thuy~tminh vI!phm:mg phap xae dinh gia tri hgp ly va cae thOng tin v~ gia tfi hgp 19cua tai SilO va llg pM; tratai chinh dS c6 th& so sanh giii tri hgp 19va gia tfi ghi s6.Gi:i tri hgp Iy va gia tfi ghi 56 clia cae cong e\l tai chinn ella Ngim hang l{lj ngay k&t thUe ky k€ loannam dm,Yctrlob bay chi ti~ttheo bang dtTOOday:•

••64

•

•••• • • •• •Ngan b,ang Thuong' m\li cA phin BU'U!li~n Lien Vi~t210 Tran Quang Khiii, Qn~n Hoan Kiem, Ha No}i,Vi~t NamThlly~t minh bao cao tM chinh cho nam ket thuc ugay 31 tilling 12 nam 2020 (ti~p theo)

• •••Mall B05ITCTD

(Ban ht7nhthco Tfulflg rtf sA49/l014117'-lvf1.NIV ng(IY 3/ thdng 12 n(lI11 2014 CI~a

Th6ng d6c Ngdn himg IV/ul JUrOr fiijt Nam)

T~i ngay 31 thling 12U3m 2020 Gia trj ghi 86 • gYP

Kinh doanhTri~u VND

Giii' d~nngay dao hanTri~u VND

H,ch toauthen gi:i tr]phanha

Tri~u VND

T6ng gili tr]ghis6

Tri~u VNO

Cho yay vaphai thuTrifu VND

sin sangd~han

Tri~u VND

Tai sim tili ehfnhTi~n m~tTi~n girl tai NHNNVNTi~n girl va cho vay cac TCTD khacChung khoan kinh doanhCae eang cv [ai chinb pM; sinh va cae tai san tiii chinh khacC:ho vay khdch hangC:h(rng khoan dau tuGop v6n. d~uttr dal h~nTal san c6 djnhTal san tai chinh khac

3A99.2706.758.980

3.499.2706.75S.98013.959.435

279.00021S.101

176.621.53633.374.328

315.9311.620.975 1.620.975

6.393.840

13.959.435279.(X)0218.101

176.621.53633.374.328

315.931

6.393.840

10.755.351 315,931 196.974.811 33.374.328 1.620.975 243.041.396

NV phai tra till chlnhCae kIlo,," nq Chillh phti va NHNNVNTifn guiva yay cae 'reID ldlOCTi~n gUi clia khach hilOgPhtit hanh gifty to- c6 giaCiic khmiflnq pMi trll tai chinh kh,k

fiia tr]hqply

Trl~u VNO

3.499.2706.758.980

(*)(*)(*)(*)(*)(*)(*)(*)

224.189 224.189 (*)14.745.116 14.745.116 (*1

174.525.987 174.525.987 (*)32.251.205 32.251.205 (*)5.887.595 5.887.595 (*l

227.634.092 227.634.092

(*) Ngan hang chua xac djnh gia tr! hqp 1y eua cae c6ng Cl) tai chfnh nay d~ thuyet nlinh trong bat) cao Ihichinh boi VJ kh6ng c6 gii_:iniern y~t Iren thi trub'ngcho cae cdug c\llai chinhnay va cac Chudn nl\fC K~ toan Vi~t Nanl, ChS dQ K€ toan Vi~tNatn ap dl,lng cho cae 1'6 chtre tin dvng do NHNNVN ban hanh hi~n khong c6 hlf6ng dan v6 each tfnh gia tri tH.JP19su dvng cac k5'thu~t dinh gitL Ghl tIt hqp ly ella cae caog C\l lhi chfnh nay c6 th~ khac v(yigia iI'! ghi s6 cua chung,

65

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •Ngan hang Thuong m~i cA phin BtrII di~n Lien Vi~t210 Trin Quang Kbai, Qu~n Hoan Kj~m, If1lNqi, Vi~t NamTbuyilt minb ban cao tai chinh cho nsm k~t tbue ngily 31 thang 12 nAm2020 (ti~p theo)

Miu B05ffCTD(Ban h(lnh thea 7110ng tu:s6

4912014111'*NliNN ngay 31 tluing 12 JUlIn2014 ellaTh<5ngd{x'IVglln hang {Vita !Heat::' Vi(,t flatu)

287.008 287.008 f*lt 7.533.192 17.533.192

136.847.259 136.847.259 I*l!.l58.625 Ll58.625 f*l

28.155.937 28.155.9375.256.865 5.256.865 (*)--------

189.238.886 189.238.886

toanthen gia tr]phan h6Tri~u VND

TAnggia tr]gbi s6

Trifu VNO

Gilhtt!nKinb doanh ngay daoh"nTri\,u VNO Tri~uVND

Cho vay viiphiii tbuTrifu VNI>

slin sangd~ban

Trifu VNO

Till san liIi <birthTi~n m~tTi~n gUI t~i NHNNVNTi~n gUI va cho vay cac TCTD khacCac cong cu tai chfnh phai sinh va cac tili san lili chinh khacCho vay khach hangClnrng khoan dau rtfGop ,,'m, dftu IIr dili h\lnl'ai san cd dinhTai san lai chfllh khac

1.213.6466.621.943

1.213.6466.621.94311.663.649

87.900140.522.62635.141.662

324.7311.503.478 1.503.478

5.352.938

!1.66.l64987.900

140.522.626359.343 34.782.319324.731

5.352.938

7.923.489 684.074 157.539.213 34.782.319 l.503.478 202.432.573

Nq phili Ira tlli chlnhCae klloIlnng Chfnh pllli va NHNNVNTI~llgiri va yay cae TCTD khikTi~n gir, ctla khach hangv6n th, ltg, uy tMc olio tlr, cil" vay TCTD chin flii f()Pnal h1mh gifty to- c6 giaOlc khmin ng phil! Ira lai chfnh khat

Gia tr]bqply

Tri~u VNU

1.213.6466.621.943

(*)(*)(*)(*)(*)(*)(*)

(*) Ngan hang chua xac dlnh gia tf! fH,YpIi cua cae cong elf tal chfnh nay d~ lhuy8t minh trang bao CaD tai chfnh bITlVIkh{)ng co gia oietn y~l ttcn thi truang cho cae c6ng c~ t~tichinhnay va de Chuiln fiwe Ke toan Vi¢t Nam, Ch~ dQ K~ toan Vi~t Nam ap d~ng eno cae Til ehltc tfn dung do NHNNVN han himh hi~n klr611gco htr6ng ddn vi! each linh gia tri hgpIi sli d~ng cae ky thu~t dinh gill. Gi" tIi hgp Iy cua cae c6ng CVliii chinlt nay eo lh~ khac vCrigill lrj gh; s6 cua cluing.

66

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

NganhimgThucng ml#icll phin HlI'IIdi~nLien Vi~t210 Trin Quang Khai, Qu~nHoan Ki~m, H1INqi,Vi~t NamThuy~tminh bao cao tai ehinh cho nam k~t tbucngay 31 thang 12 nam 21120(tiip theo)

Miln BOSfrCTD(Ban hanh thee Thong tu sA

491201411T-NliNN31 thdng J2 naln 2014 ella

Thbng ([ricNgdn !utng !Vha NW1C Vit)t Nam}

• 44. Quan Jy rui ro tili chfnhThuyet minh nay cung dp thong tin vb cac rui ro ma Ngan hang co th~ g(1pphai va mo ta chi ti&t cacphuong phap rna Ban Tong Gillin dbc Ngan hang sir dung dS kiem soat rui ro. Cac loai rui ro tai chfnhquan trong nh~t rna Ngan hang thuimg g(1pphai III 1'I1iro ti~n t~, rui ro Iai su~t, rui to tin dung va rui rotnanh khoan,

Chtnh stich quiin lj rUiTO

Hi)i d6ng Quim trl Ngan hang c6 traeh nhi~m chung tmng vi¢c thi~t laP va giam sat khung quan ly nilro et'la Ngan hlmg, Hi)i d6ng Qtuin trj Ngan hang da thanh il\p Ban ki~m loan va rui ro (ARCO) co rfllchnhi~m xily d\fng va giam sat cac cMnh saeh quan Iy rai TO cua Ngan hang theo timg lInn V\fCquan 19.Toan bl>cae Ban thu9c Hl>id6ng Qulin Irj d6u co cae thimh vien chuyen tr:ich va khong chuyeu lmeh vadinh ky bao cao len Hi)i d6ng Qnlm tri v6 e:1enO(ltdi)ng ciia mInh,

Chlnh sach rut ro ella Ngan hang dugc thilS!lllP nhiim xac dinn va pha,n lfeh Ilhullg rui ro ma Ngan hilngg~p pMi, I1hiiml(ip ra cae h\in mue raj fO phil hqp vii cae bi~n philp ki&m soat, va nhiim gium sal nl; rova tuan thu hImmue, Cae chfnh sach va h~ th6ng quanly rut ro dtIQCmuimg xuyen soul xcI d~ c~p nhl\tnhfrng thay d6; v~ di6u ki~flthi truimg, cae san ph!m va dich V\lNgan hang cung e<\,p,ThOng qua caeho~t di)og dao t{lnva cae lieu chu§n va h~ thtmg quan Iy.Ngan himg huang dlln vi~c pha! tri~n mi)l moitruimg ki~m SOi,t co k)' lu~t va c6 lfnb lieh qre trong d6 loim b(\ cac nhan vien coo Ngan hang hibu todU<lc tro va nghia V\leua mlnh,

Kbb; KiSm toan I1QibQva Kh6i Chi~n luge va Quan ly nil ro eua Ngan hang th\l'c ni~n cae cu9c soar xetdinh ky va di)t xu~t db! vcr!cae h~tbilng va tbu l\le ki~m son!qUlin Iy rUt ro va bao cao k~t qua soat xc!len Hl>id6ng QUlin tfi,

Cling val vi~e thiat Il\p cae bi) ph1in va chinh sach qOlln I)' rUl ro li~n quan d.§.ncae eong Cil tili chlnh,Ngan Mng ding th\l'c hi~n phil; hqp vcrl cae dbi tftc trong linh V\fC cong ngh~ thong tin, vj~n thOng h6tn; cong tlk quan Iy rUl ro hAng vi<i'c dll'llg h~ thbng tich hqp cae eong ell quan ly rut TOnh~m bitov~ khach hang, nha cung c~p vi'! tang cU'<'mgsv pMt tri~n b~n vfrng eua Ngall bang,

Ok chinh sach flli ro li8n t~,rui ro laisuilt, rui ro tin d(lng va rui ro thann khoim duge phan tfeh chi ti&tll,iicae Thuy~t minh 45,46,47 va 48,

• 45. Rui ro tj~n t~Rui ro ti~1l t~la rui TOmil gill tfi eua cae ding C\I tm chinh bi thay d&i )m~tpM! tir I\hfrng tlla}' dbl v~ Iy

Ngan hiing dmlc IMoh l~p va hn{l!d{!ng Ill! Vi¢t Nam v6i d,~ng li8n bao eao Iii VND, Ngao hangchi! y6u sir d\lng Do la My va Bbng Vi~t Nam d8 n(IChloan cae hOll! dQng eua minh, Do hao cao 1mchinn eua Ngan nang dugc trluh bity b~ng Wng Vi~t Nam, ban eao tili chinh eua Ngan hilng c6 kM nangbi ann hllOng bai nhfrng bi8n dong Iy gin gifra Dola My va B6ng Vi~! Nam.

Rui ro trollg cae giao dich bing ngnlli I~etta Ngan hltng se 11,mpMt sinh 1m nolle 16 ngolli t~va caekhoan lai hay 16 ngo<li t~niiy sO!duge gni nh~n vao baa cao kilt qua no!!t dl>og kinh doanh, Rili ro naybao gbm cae tm san va ng phil! tni etla Ngan Mng eo ngu6n lien 19khong phai bAng 10(11ti~n t~h(lchloan cua Ngan hang, cae dan vi ti&n t~eua ti6n m(1t tlli quy, ti€n gui t(li vii cho vay cae TCTD khac,ch1mg khoan dAu tll, cho vay kh:kh hang, tibn girl va tiSo yay cae TCTD kbac, liolngirl eua kMch hang,vim tai Irq, uy tnac d!u lu, clIOyay TCTO cbju rui ro va pMt hllnh gi~y ta co gia,

Ngan hlmg dii thilit ll\p hIm mue tf/,lOgthai cho 11mg10(li ti~n t~dva tfen h~ lobng danh gia rili ro nQihi)eua Ngan hang va cae quy dinh eua NHNNVN, Tn,mg tMi d6ng !i8n dugc qUIIoIy hang ngay va chi~nluge phong ngil'a n'li ro duve Ngan Mng sir d\lng d~ dam hllOtf(lng tMi dlmg ti~n duge duy trl trong h,mmue dii !hi~t ll\p. Ngfm hang dlng duy trl tr~ng thai ma d~ co tnS thu liii tir hi~n di)ng ty gia,

•

67

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •Ngiin hang ThU'mtgm;.lica philn Beu ai~nLien Vi~t210 Trin Quang Khai, Qu,n Hoan Ki~m, Hil Nqi, Vi~t NamThuy~t.minh bao cao till chinb cho uam k~t thuc ugay 31 tbang 12 nim 2020 (ti~p theo)

Milu BOSffCl'D(Ball ltt}nh theo Thong ILl's{i

49l1014!rr--NfJNN ugoy 31lhong 12 ndrn 2014 eftaTilting d(~:;VgllNhimg /VhiInuae Vi(,t N(un)

Bang duoi (tay trinh hay gia trj ghi s6 cua cac tili san va no phai tra tal chinh theo loai hlnh (iSn t'; tai ngay 31 thang 12 nam 2020 va ngay 31 thang 12 nam 2019.

T;.Iingay 31 thang 12 mlm 2020 VNl)Tri~u VNl)

Tai sanTi€n matTi~ll gfri tai NHNNVNTien glri va cho yay cac TCTD khac • g¢pChung khoan kinh doanhOk dIng ell tiii chinh phai sinh va cae tili san tai chfnh kMcCho vay kMch hang· g¢pChung khoan d~u m . gqpGop v6n, dAu Itt dal h,mTill san c6 dinh . thu~nTill SilO c6 khac

3.080.9866.219.36810.267.129

218.101170.197.31233.374.328

315.9311.620.9757.864.641

233.l58.771

USl)Tri~u VND

.EURTri~u VND

Ti~u ~khacTri9u VNl)

107.271539.612

3.640.795279.000

251.807 59.206

22.619 28.892

6.424.224

113.011 262 129

244.625.59911.103.913 88.227274.688

Nqphlii traCae khOlinng Chfnh phi! va NHNNVNTi8n g(ri va yay de TC'TDkhacTi&ngiri cua kMch hangPhathlmhgiAy ta c6 giiCae khoan og khac

224.1899.164.252

170.224.94132.251.2056.344.627

218.209.214

5.580.g644.290.707 56() 9.779

19.955 146--------

9.891.526 560 9.925------

1.212.387 274.128 78.302(3.466.591)

(2.254.204) 274,128 78.302

TAngcqugTri~u VND

3.499.2706.758.98013.959.435

Z79.000218.101

176.621.5.,63.1.374.328

315.9311.620.9757.978.043

224.18914.745.116

174.525.98732.25L2056.364.728

228.111.225

Tr?ng thai ti6n t~nQi bimgTr~llg thai ti<~nt~ngo\li billlg

14.949.5573.684.692

Tr~ng thii ti~n Iii n¢i, ngo\l.i bang 18.634.249 16.732.475

16.514.3742IB.JOI

68

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •Ngan bllng Thmmg m,1 eli pbin BIfUili,n Lien Vi~t210 Trin Quang Kbiil, Qu{ln Hoan Ki~m, Hll N!}i,Vi~t NamTbny~t minb bao cao tili cbinb cbo nam k~t thuc ngay 31 tbang 12 nam 2020 (ti~p theo)

T,i nglly 31 thang 12 nam 2019

Till sanTiSn miltTi6n girt tai NHNNVNTi6n girt va cho yay cac TCTD khac - g(lpCac ding ell tai chinh phai sinh va cac tai san tai chfnh khacCho yay khach hang - g(lpChirng khoan dAu nr - gopGop vim, dAnur dai hanTai san cf, djnh - thuAnTai san co khac

Nq phal IraOle khoan uq Chinh pM va NHNNVNTiSn girl Va yay cae TCTD khacTiS" gin eua khach hangvf,n tai IrQ',uy tMc dhu Itr,cho yay TCTD chio rui roPMt hanll gidy tl' co giaOie khoim nq khac

Trllng thai ti~n t.; n(li bangTrl;lng thai ti~n t~ngo?i bang

Tr:,lng tMi ti,so 1(;nQi, ngo~i bimg

MAu sesrrcrn(Ban hanit theo Thollg nr ,.6

4912{)14rlT~NflNN ngiry 31 t/ulng 12 nant 2014 ellaI1tt5ng NgfinhangNJUlnulle Vi¢tNam)

VND USD EUR Ti~n t~khac T8ngcqngTri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND

1.076.651 136.890 105 1.213.6466.274.248 347.695 6.621.9437.858.353 3.744.253 24.663 36.380 11.663.649

87.900 87.900J 34.298.205 6224.421 140.522.62635.141.662 35.141.662

324.731 324.7311.503.478 1.503.4786.866.367 178.167 8 7.044.542

--------------------193.431.595 10.631.426 24.768 36.388 204.124.177

--------------287,008 287.008

11.959.279 5.573.913 17.533.192133.799,594 3'()34.707 1.346 1I.6l2 136.847259

1.158.625 1.158.62528.155.937 28.155.9375.439.912 43.324 12.983 5.496.219

------179.64 I.730 9.810.569 14.329 11.6.12 189.478.240

-----13.789.865 820.857 10.439 24.776 14.645.937(2.100.963) 2.282.517 181.554

11.688.902 3.103.374 10.439 24.776 14.827.491

69

••••••••••••••••••••••••••••••••••

Ngiln hang Thuong m,i C6 ph~n BIID di~n Lien Vi~t210 TrAn Quang Khai, Quan Hoan Kilim, Ha Nili, Vi~t NamThuy~t minh bao cao tai chinh cho nam kit thucngay 31 thang 12 nim 2020 (ti€p theo)

M~uBOSffCTDIBan hanh. theo Thong nr s6

49/2014IlT-NHNNngtlY 3/ (1Id-ag12 n{un 2014 CIlll

lvgiin hang lv/ui Tnr/ie VifTNam t11uJng

D{i nhilY d6i vOity gUi

Bang dua, day phan nch mire dOanh htrong tat bao cao ktlt qua hoat dOng kinh doanb va vimchu sa huucho narn ket thuc ngay 31 rhang 12 nam 2020 va 2019 ella Ngan hang (voi gia djnh cac bi~n s6, d~c bi~tliii suat, khong thay dbi).

MUc dil anh huiingtOi k~t qua ho;tt dilng

kinhdoanh­tang/(giim) lqi nhu,n

Tri~uVND

MUc dl}anh huiingUyj vAnchi! sii'hil'll- tangt(giilm) vAn

chi! sii' himTri~u VND

Nam k~tthuc ngay 31 thang 12 nam 2020

VND giam gia I% so v6i USDVND tllng gia 1% so voi USD

Nam k~t thuc ngay 31 thang 12 nam 2019

VND gilim giti J% so v6i USDVND tling gia 1% so vo; USD

(22.542)22.542

(18.034)18.034

31.034(31.034)

24.827(24.827)

-.1 ~ 'c-'-

70

••

Ngan hang Thutrng m!)i cli phin BIfl1di~n Lien Vift210 Tr~n Quang Khai, Qn{inHoan Ki~m, Ha Nili, Vi~t NamThuy~t minh ban can tal chinhcho nlim k&tthncngay 31 thang 12 nlim 2020 (tiep then)

Min BOStrCTD(Ban hanh thea Thong

49!2014fJT·NHNNj:2 nam 2014 eua!tlnlr \/i¢t Nam]

46. Rui ro liii suftt

•

RUI ro liii suilt Ill.kha nang thu nhap hulie gia tri tai san cua Ngan hang bj anh huang khi Hii suiit tren thitnroug bien dong. Csc host d0ng cua Ngan hang chiu rill ro v~ bi~n dOng liii suilt khi cac tai san thu liiiva ",' phai tra chin liti dao han tai nhung thoi diSm khac nbau ho~c voi nhung gia tr] khac nhau. M¢l s6tai san khong co ky hl}.llCll th8 ho~c rAt nhllYcam vOi liii sniit va khOng luang (rng vai tung khoan nq pMitra c~tha.Tili sim va nq phili tn! cua Ngan hang duqc phan lo~i theo IhOih,m sam bon ky dinh gia leti (beo bqp d6ngbo(lc theo ngay dao h~o va lili smlllh\fc t~t~i ngay k~l lhUe ky k~ loan nam. Ngay dlnh gin l(ll till sim vangil)! dao h\m d\f ki€n co th~ khac nhi6u so vm ngay quy djnh trong hqp d6ng, d(ic bi~t vm ngay dao h:.m!i~ngin eua khach hang.

RiB ro lai su~t cua Ngiin hang co th.5 xu~t pMt tu hOlltd¢ng d~u tu vii hOllt dQng huy dOng v6n va chovay.

Ky dinh hili liil suAt th\fc t~Iii thai h\m COil ll,iitinh tif ngay 1(11'bao cao tiii chinh eho tai ngay dinh I"i laisuil! gAilnhAteuacae kho<lnm~c tai sim va ngu6n v60. dinh va di&oki~n sau dm,TCup d\mg trongphilo deh thOi h"n xac dinh l~i liii sudt th\fc t~ eua cae tai sail va nq pha, Ira ella Ngan hlUlg:

Tien m\it t\li quy, gop vbn dilu trr dlli h\ln va cae tili slm co kMc (baa g6m tili san c6 djnh, b~t d0ngslm dfru tu va tili sail co kMc) drrqc x';p 10>;1i111 khoan mile khong chiu lai;

Ti~n giri t;li NHNNVN drrqc x~pJO\i1 Ia ti€n gui Ihanh loan, do d6 ky hli\ndinh lli\iliii suAt th\fc t~duqe x&p lu"i d~n mOt IMng;Ky dinh Illi l1iisu~t th\fc t~ cua chung khoan dAn tu phil thU{lCVilO quy dinh v~ tal SU~leua 16chucpM! hanh d6i vai t&ng io~i chUng khoan;Ky ainb I~i liii SU~I Ihlrc t~cua die khoon ti~n giri va cho yay eae TCrO; cae khoim cho yay khachhang; cae khoon nq Chfnh phu va NHNNVN; ciie khoim tiSn giri va yay cae rCID va khoBn mIlet!lin giri cua kMch hang duqc "ac djnh nhu sau:• Cae khmin mile c6 liii suAt c6 djl1h trung suat thai gian cua hQp dbng: Ky dinh I~ilai suilt th\fC

til d\fa tren thai gian dao h~n th\fc t~linh tu ngay I~p bao cao tID chinh;• Cac khoao mllc co lal su~t tha 06i: Ky djnh I~ikii su~tth\fc t~d\fa Iren ky dinh Illi lai suilt g~n

nb.it tfnh lif ugay !!;ip hao cao tai chinb.Ky djnh l"i liii suAt th\lc 16cua khoan mile pM! Mnh gi&y ta co gia d\fu lren thOi gian dao h(ll1thlfCt~eua timg 10<ligiily tir co gia; ph\! thuQc vao quy dinh vI! llii suAt cua Ngan Mng dt,i vai tung dqtphal hanh,Ky dinh I(l.iliii suilt th\lc t~ cua khoim m~c ngu6n v6n tai Irq, uy thae dfru tn. cho vay TCTO chin ruiTO d\ftl tren thm gian dao h~n th\fCt~ cua giao dieh do cae glao dich nay co 1ilisu~t c6 dinh.Ky dinh l;li l1ii su5t thlfc t~eua cae khoan yay khac Iii tif I d~n 5 nam.Ky dloh l~i lal su~t th\fc t~cua cae khOlln nil khac la tu I d€!l 3 thang, Tren th\re cae khoan mitenily c6 th8 co thOi gian djnh l:;tilui su~t khUc nhau.

•••

••••

71

••••• • ••••• • •••••••• • • • • • ••Ngan hang Tlunmg m,i eli philu BItUdi~u Lien Vi~t2l() Trlin Quang Kluli, Qu$n Hoan Ki~m, Ha Nili, Vi~t NomTbuy~t minh han cao tid chinh cho Dam k~t thuc ngay 31 thang 12nlim 2020 (ti~p then)

MAu BOsrl'CTD(Ban hltnh theo Thong fIX StJ

4912014117'·,t'vlINN ngdy 31 thdng 12 nt71112014 cuaTilting d6c lVglin hitng Nha nlIce Vi~;lNam}

T"i ngay 31 thang 12 olIm 2020 D~n1thling

Tri~u VNDTren:; olImTri~uVND

Tir 1d~u 3tbang

Trillu VND

Tit tren () Tit tren 1d~n12thang d~n5namTri~u VND Tri~u VND

Tit Iren~'.:t~n6 tbangTri~u VNU

KboughuO'Ilg liiiTri~u VNU

Qua h"nTri911VND

Tid slinTi6n matTi~11gfri tai NHNNVNTi~n glfi ~a cho yay cac TCTDkhac - g(lpChung khoan kinh doanh • g(lpCac cf)l]gell tai chinh pMi sinh viIcae tili sail t,d chinl! khacCho vay kMeh hang g(lp (*)ChUng kho>!n d~u IU • g(lpGop v6n, dAuIU dlli h<;!11Tai san c6 djnh • thuiinTili san co khac

3.499,2706.75R98()!1.636.200 116.250 300.000

279.000218.101

5.412.389748.927

6.5-19.372 36.6941.077.128 10.879.675

3.94319.337.494

984.281 46.645.181899.992431.112

315.9311.620.9757.978.043

T3ngd;'ngTri~n VND

3.499.2706.758.98013.959.435

279.000218.101

176.621.53633.374.328

315.9311.620.9757.978.043

984.281 14.342.432 65.940.353 118.906.661 7.916.500 10.916.369 19.341.437

22.629 14.617 138.506 46.925 1.512 224.18910.326.265 1.691985 86.182 1.106.945 1.461.396 72.343 14.745.11655.374.170 37.87!.()O4 27.843.319 37.992.464 15.443.865 1.165 174.525.987

443.323 3.723.571 2.601.522 1.612.024 16.5fJ3 .&55 7.306.910 32.251.2056.364.728 6.364.728----6.364.728 66.166.387 43.3()U77 30.531.023 40.909.939 33.456.041 U81.930 228.111.225

984.281 7.977.704 (226.034) 75.605.484 (24.253457) (32.993.439) (22.539.672) 11.959.507 16.514.374

6.277.566

NV phiii triiCaekhoim n<)'eMah pM viiNHNNVNTil!n "(Ii va yay cae TCTI) khac, '"Tien eua knach hang

Philr nimh gifty til' co giaCae khoa!l n<)'kh,\c

Muc cMnh llh~y cam v(Ii Iiiisuilt !lOi bang

(*) 56 du n'1Ydlrge xac dinh dtra IreD s6 ngay qua h(lOtheo kh6 uUc giai ngan, kMng d,ra tren co sO kMch hilng.

244.625.599

72

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •Ngin hang Thll'O'llg m,i 0\ philn BU1l di~n Lien Vi~t210 Tdn Qnang Khai, QU,II Hoan Ki~m, Ha Ni}i, Vi~t NamTIlUy~t minh bao cao tM chfuh cho nam k~t thuc IIgay 31 thang 12 nllm 2020 (tillp then)

Miu BOSrrCTD(Ban hdnh tbeo 11//;'1,,:

49120141rr1.J11Nlvngdy Ll thdng 12 nlu1t2014 ('U(ll1ujng d6e Ngdn /Ul.lIg llJ/ul lIU01' Vi?l Nam]

T"i IIgay .'1 thang 12 nam 2019 KbOllg mil Tir 1 d~1I3 Tirtrell3 Tirtren 6 Tir trell 1Qlla hf,ln b lrong Illi 1 tbang thang den 6 tIlling d~n 12 tbang d~n 5 nlim Tren 5 nam T6ngci}og

Trieu VND Trieu VND Tri~u VND Tri~n VND Tri~u VND Tri~u VND Trifu VND TrifuVND Tril'u VNDTai sanTibn m?t 1.213.646 1.213.646Ti~n gui tai NHNNVN 6.621.943 6.621.943Tien gUi va cho yay cac TCTDkhac - gllp 6.807.209 3.856.440 I .000. (JOO 11.663.649Cac ci'mg ell tiii chfnh pMi sinh vacac tai san tai chmh khac 87.900 87.')(XICho vay kh'kh hang - gllp 1.008.986 37.307J176 94.40S'()23 4.172.125 3.624333 770 4.313 140.522.626Ch(fOgklloan dAutu - gill' 431.113 130.052 2.185.0:19 405JJ25 5.0{)().201 13.263.002 13.727230 35.141.662Gop vtm•.dAutu dili h~n 324.731 324.731Tili san co dinh - lhuan 1.503.478 1.503.478Til.isan co khac 7.044542 7.044.542

------------1.{)()8.986 lO.605.41O 50.866.280 100.446.502 5.577. ISO 8.624.534 13.263.772 13.731.543 204.124.177

N., phil trii --------------Cae khoan I1gChinh phil vaNHNNVN 22.616 53'()56 80.980 59,124 63.361 7.871 287.008Tibn gui va Yay cae TCTD kh:k 8.197.171 6.711.977 12.585 13,786 2.534.996 62,677 17.533.192Ti~n gili elm khach hang 41.025.784 31.268,737 26.567.078 30.777.862 7.207.132 666 136.847.259Von tai Irq. iJy link dau ttr, ehovay TCTD chiu rili ro Ll58.625 1.158.625Phat Moll giily to- e6 gil! 479.248 4.345.236 4.302.666 13.428787 5.600.000 28.155.937Ciie khofm flg kh:ic 5.496.219 5.496.219

5.496.219 49.245.571 38.513,(118 32.164.504 35.153.438 23.234.276 5.671.214 189.478.240

Mire chenh "!lilYcam vuj liii-_._-------------

SU:!1 nO! bang 1.008.986 5.109.191 1.62(),709 61.933.484 (2.6.587.354) (26.528.904) (9.970.504) 8.060.329 14.645.937

S3 du nay duqc xac djnh d\fa lr~n s3 ngay qua h~n then kh~ uue gial ngan, khOngd\fu tren C(1 s<',khach hang,

73

••••• 47. Rui ro tin dl}ng

Ngan hang Thuong m.i cli ph.ln Buu di~nLien Vi~t210TrolnQuang Khai, Qu~n Hoan Ki~m,Ha N?i,Vi~tNamThuv~tminh bao cao tai chfnh cho nam k~t thucngay 31 thang 12urun 2020(ti~p then)

Mllu BOSffCTD{Ban lIiink tlico Thong tu s6

49l2014IlT·NHNN3f thang 12n{1fN 2()J4 {'Ita

lvhi;nuae Vift Nam}

•Ngan hang chju rui ro tin dung trong qua trinh cho yay va d.Ju nr ciing nhir khi Ngan hang dong vai Irotrung gian thay m~tkhach hang hay cac ben lhu ba khac hay khi Ngan hang dp bao lanh,

Rui TO khi cac bell dili tac khong co kM nang thanh toan no diroc glum sat mot each lien tuc. D8 quan Iyduoc rmrc a';; rui ro tin d\lng, Ngan hlll1g g~ng chi giao dleh v61 cae abi tac co oy Un tin d\lng cao viikhi Ihfch hQp, se;yeu du co tili san aam bao,

Rui ro tin dvng chinh rna Ngan hang g~p phai phat sinh tit cae khoan eho Yay va (mg tmac cua Nganhang, Muc d{l rtli ro lin d\lng nay augc phim anh theo gia tfl ghi sf) ella cae tai sim lren bang can dili k&toan, Ngoa.i ra Ngan hang con gitp phill riii ro tin d\mg ngolli bang duai dllng elie earn k~t cdp tin d\lng vaclip bao lanh,

Muc dQ taP lnmg ella rul ro dn d\lng (n{li bang hay ngo~i bang) pM! sinh tit cae cang e\l tai chinh Ibn 1\Iitheo t(mg nhom dbi lac khi cae nh6m nay e6 cae d~ dilfrmkinh tS tmmg til nhau rna co th&khi8n kMnang tn, nil' ella cae nhom dili tac se bi ann huang tmmg tv nhu nhau khi cc) cae bi~n d';;ng v€ diSu ki~nkinh t~hay nhilng di~u ki¢n khac,

Muc dQ t:!iplrung chil yilu cua rui ro tin dVng pM! sinh lheo kilu VlfCva theo lo~i kMch hang lien quanden eae ho~t dQng dAo tlf, cho yay va (mg truac, cam k~t clip tin d\lng va clip bll() lilnh cita Ngan hang,Ngan hang c6 rili ro tlip trung chii y~u vao rn';;l56 nganh kinh tii uhdt dlUh,

Quan ly va kii\m SOalrtll ro tin d\mg alfge thlfc hi~l1 thong qua cae chinn saeh va 1M tuc co lien quan,(rong ao c6 ehfnh saeh quan ly rlli ro tfn d\lng va hO\l1dgng eua H{li a6ng ALCO, PMp chS, Quan ly luiTO va Phong chilng rita ti&nva H';;! dilog Tin d~ng, Ngan h1mg ti&nhanh pMn lo~i nil' dili val cae knoancho yay khach hang va cae TCTD khac dIm !ren Thong tu 02 va Thong tlf 09, qua dolhuimg xuyen danhgia rui TO eua cae khoim ng co vAnd&,nil' xliu, va a.l xuAtbi~n phap xu ly phil hgp,

D~ quan 1y rui TO tfn d\lng, Ngan hang SIrd\lng cae cong ell nht! xiiy d\lllg cae chfnh sacn va ban nanh eticquy djnh lien quan den cong tac qmln Iy rtli ro tin d\lng, xay dlfug cae quy t!luh Ifn d\mg, thlfc hi~n fasoat rili ro tin d\lng, xily d\fng M th6ng x~p h~ng tin d\lng va phan 10l;ling, phan dp thiim quyi\n trongnO\l1d';;ng tfn d\lng.

sil Ii~u th~ hi~n mlre a{l rui ro tin d\lng n(li bang t6i da cua Ngan hilng, khong tfnh d~n tm sim aam baohay h0 IN tfn d\lng, bao g6m:

••••••••••••••••• 74

Ngan hang Thuong mtli CIl phin BIfDai~n Lien Vi~t210 1'!,in Qnang Khlii, Qu~n Hoan Ki~m, Ha Nqi, Viit NamThuyet minh boo cao tal chinh cho nam kSt thue ngay 31 thang 12 nam 2020 (ti~ptheo)

1'l1ingay 31 thang 12 nllm 2020

Chua qua b~1lva chua b]gilim gia

Tri~u VND

Ti~n gui tai NHNNVNTi6n gui va cho Yay cac Tefl) khacChung khoan kinh doanh • g,;lpCho yay khach hang· g,;lp (*)Chung kholin dAu tn • g,;lpTili san tni chfnh kh,k

6.758.98013.959.435

279.000172.777 .89233374.3286.393.840

• •

Tllllg ci}ugTri~ll VND

Qua han tir91 at'n 18(1

ngayTri~uVND

404,729

Qua b~n tir181 atln360 ngay

Tri~u VND

356.353

M~IIB05rrCTIl{Ban hilnh theo Thong nr31rluJng 12 nl'ifu 2014 (,IIfIfuing /vhii nuoc Vift Nom}

03 qua h~n nlnmg chua bi giam gia

liuJlIg

Oil b]gil*mgia

Tri~u VND

6,758,980Lt959.435

279JJOOJ 76,621.53633.374.3286,393,840

233,543.475------------------------------------------

237.387, J 19

Qua han tir10 a~n 90ngay

Tri~u VND

1316,295

1.316,295 404,729 356.353

Qua hantren

360ngayTri~u VND

1.766.267

1,766.267

1'~i ngay 31 tMng 12 nllm 2019

Chtra qua h~nvacblfa bigiam gia

Tri~1lVND

Ti~n gUl t(il NHNNVN1'i&oglrl va cho yay cae TeTI) khacCho 'lay kMch hang· g,;lp (*)Chung khoan d~tl Itt - g{>pTal san tal chinn khac

6,621.94311,663.649

136,969,74433,717,6325.352,938

03 qua h~n nblfllg chtra hi giam giaQua h.,.n tir10 atlll 90ngay

1'ri~u VNIl

366.399

Qua h~n tir9t d~nl8(1

ngay1'ri~n VND

7,867

Qua h~n tir1111 d~n360 IIgay

1'ri~u VND

94.493

Qua b~ntren

360 IIgay1'ri~uVND

542,972

Uli higilim gia

1'ri~u VNl>

2,541.151lA24,03()

194,325,906 3.965.181366.399 7,867 94,493 542,972

T i>: Aong Cl,lIIg1'ri~u VNl>

6,621.9431l,663,649

14(),522,62635,141.6625.352.938

199.302,818

S6 alI nily dnqc X3C djnh dua (ren co' SO' on nq Clia khach hang,

75

• Ngan bang TbU'Ongrnl)i ci\ pbfln Buu di~n Lien Vi~t210 Tran Quang Kbiii, Qu,n HOlm Ki~m, Hil Nqi, Vi~t NamThuy~t minh bao cao tili chlnh cho nam k~t thricngily 31 tbang 12 nam 2020 (ti~p then)

M~n BOS/TCTD(Ban /tanh rhea Thong tu:

4912014rnCNflNN

, , ,Ngan hang hi~n dang flam gifr cac tai san darn bao IIIbat dong san, dong san, cac giay :a co gia va cacloai tai san darn bao khac cho cac tai san tai chmh nay, Ngan hang chua xac dinh dUQCday du gia tri hoply cua cac tai san dam ban nay do chua co cac huong dful ell th~ ding nhu chua co cac thong tin thi mrongdin thik Cho muc dieh x,1cdinh tili san co hi giam gia tr] vii co phai trfch I~p dl,fphong hay khOng theocac Chuan rmrc K8 toan Vj~t Nam, giii tfi cae tai SilO dam haD nay dUQcxac dinh theo quy dinh l<liThongIu 02 va ThOng tu 09,

48. Rui ro thanh khoan

•

Rui ro thanh khoan la lo;.tinli ro dfrn dSn tbn thit vatho~c mAtkM nang thanh (min cho Ngi'in hang khiNgiln hlmg khOng du vbn kha d\lng vm chi phi hqp ly vatho~c khong th6 ban tai sao vOi chi ph! h\lp lyvillho(ic phlli huy dong elie ngu{)n vbn chi phi cao vao dung thm di~m mil Ngan Mng din d~ tlap (rugcae oghiu V\l thanh loan, tai chfnb rna Ngiln hang phai thtfC bi~n. Rili ro thaub khoim philt sinh do nhi~unguyen nhfio nht! S\1 mfit din oai v~ IhOi gian oiio h~n ella tm san IlQ,tai SilO co, S\f nh~y cam etta tai santai chinh v(ri thay dbi liii suAt, rUi ro kh6ng oam bao nghla VuIhann toan clia Ngan hang.

Thiri gian oao h,m cua cae tai sao va nQphili Ira !h~ hi~n IhOi gian con Illi cua tai san va nQphfu Ifnhd~ll thiri di~m l~p bao cao till chinh O~1lIcy thaul! loan theo quy dinh trollg hqp dang hoac trong di~n khoanphat himh.Cae gia dinh va dibn ki~n sau dUQeap d\lllg trong philn tleh thai gian dao h;.tnda cae tai SilO va IlQphili(nl tren bimg can dbi k6 toan cua Ngiln hang:

Ti~n giri t~i NHNNVN dlJQCx€p lo~i la ti~n gui thanh lOan, trong d6 bao gAm ti~1l gui dl,fHit bAtbuoe, sb du cua ti~1lgiri d\r tril bitt bUQcph\l thu9c v1lOthanh pbAn va ky h(ill cua cae kholln ti6u girlcua kMch hilng t~i Ngan hang,Thai gian dao h<tUcua Chirllg khoall d~u ttr dUQclinh dga tren llgay duo h(lll lIen hqp dbng cua tirng10(11Chirllg khoan,Thili gian dao h;.tnella "k khoan tiSn girl va cho vay cae TCID khac va cae khOlin eho vay kMchhang dU\lc xac dinh d\Ill va~ ngay dao h~n cua hQP dbng qny dinh, Thai gian dao h,m th\,l'Ct8 co th~thay dai do cae hqp d&ngello vay, libn giri dUQcgia h\ln.Thai gian daD h<tUeua cae khoa» diu tlf gop w)n mua c(:,phAn dtlVCcoi lil tren 5 nam do etic khmlndAn(u nay khOng c6 thili gian dao h(lll xlic <linh,Cae khoim ~i.\ngiri, ti&nvay cae TeTD khac va cae khoan ti&ngui ella kh~ch hlm~ duqc xac dinh d\l'avitO tinh chill eua cae khoao nay ho~c thili gian dao h@nlren hqp dong, Doi V(11tien girl khOng ky h{llleua t6 ehtre kinh l~ va ngnbn vbn tai Irq uy thac dAutll' cho vay ma TeTD chin rili ro, c6 gilt dil1hmii!kh6; luqng nhAtdjnh dUQeduy trl trong !!hilng ky h{lu ti&p theo,Tai khOtl!1khong ky h;.tneua cae TCID khiic ("vostro") va tiSo giri thanh toall dUQc thlle hi~11giaodlen theo yen du eua khach hang V11 do do dUQcx6p JO{lilil ti8n girl khong ky h"n, Thlyi gian dan h~ndai vOicae khoan yay va ti~n giri ky h<tUduge xac djnh d\ra tren ngay dao h~n thcn hqp d6ng. Trongthl,fC18, cac khoim nay (huang duQCquay vong va do d6 duy tn trong thiyi gian dill hon thiri gian daoh<tOhan d§u,ThOi gian duo h:;mclia tili san cb djnh dUQcXUCdinh dlla vao thOi gian Slr dung him Jeh con l;.ticua tiliSilO,•

Bang duOi day trinh bay phan deh tili SilO va llq phili tra tili chinh cua Ngan hang theo cae nh6m ky daoolln luang irllg tinn thea Ihili han con Illi tir ngay kSt thtlc ky kS (mIn nam dan ngily pMi thann toano Trongth\l'Ct8, ky dao h~n th\,l'ct~eua tai SilO va llg pMi tra tai chfnh c6 th~ khac Ihili h(ln thea hqp d6ng thcocae tbOa thu~11rieng giua cae ben holic phV I\lc hqp dbng co th€ co,

• 76

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •Ngan h/mg 1111ro'ngnUli Ct. phAn BII'tIditn Lien Vi~t210 TrAn Quang Khiii, Qu~n Holm Ki~m, I1i1Nqi, Vift NamThny~t minh boo cao tili chinh cho nam k~t thuc ngily 31 tIlang 12nam 2020 (ti~p thee)

MAn BOSfl'CTD(Ban IUluh thro Thi}ug

49120J4fl7'·NJUvtv 31 thang 12niun 2014 (,1JO

Th<)nl4ark, Ngdn lit/fig Nlu) nuirc Vift Nam}

Qua h,n Trong hanTl'i ngay 311hang 12n4m 2020 Tirtren 1 Tirtren 3 Tir tren 1

Tren3 thang d~n 3 thang nlimthang D~n3thang D~n I thang tIlang d~n 12 thang d~n Snllm Tren 5 nam T6ng c(ing

TriyuVND Trillu VND Tri~uVND Tri~u VND Tri~u VND Tri~u VNI> Tri~n VND Tri~u VNIJTid sanTi&nmilt 3A99.270 3.499,270Ti~ngt~jtl,li NHNNVN 6.758.980 6.758.980Tien glri va cho vaycac TCTD !1.636.200 1.906.985 416.250 13.959.435khae· gi)pChung khoan kinh doanh • gi,lp 279.IlOO 279.000Cac cong ell tlli chinh phai sinh va cac 218.101 218.101titi san tai chinn khaeCho yay kh:ich hang· gi)p 689.9()() 294.382 6.620.102 10.977 .025 51.698.815 74.054.815 32.286.497 176.621.536ChUng kho,\n d.iu HI· gi)p 1.331.105 1.826,(155 10.879.675 19.337.493 33.374.328Gop vfin, aAu tu dllih?!1 315.931 315.931Tai san e6 dinh • thuliu 1.620.975 1.620.975Tai sanCo lehae 6.262 7.971.781 7.978.()43-----------TAng tal san 696.162 294.382 38.314.539 12.884.()l0 53.941.120 86.555.465 51.939.921 244.625.599

NVphiii traOk khoiin nq Chfnh plHi vitNHNNVN 22.629 14.617 138.506 46.925 1.512 224.189Tien giri va yay elk TCTD khac 10.326.265 1.691.985 1.193.127 1.46L396 72.343 14.745. 116Tien gillcun knach hang 55.374.171 37.871.003 65.835.784 15.443.864 1.165 174.525.987PM!Muh gi~y to c6 gia 443.323 3.723.571 4.273,546 16.503.855 7.306.910 32.251.205Cae lehoimn\7khae 6.364.728 6.364.728

T6ng ng phlli tra nSlUI6 43.301.176 71.440.963 33.456.040 7.381.930 228. 111.225

Mire chenh (himn khoan rong 696.162 294.382 (34.216.577) (30.417.166) ( 17.499.843) 53,(199.425 44.557.991 16.514 ..174

(*) s6 dlr nay duge x,k dinh d\fa tlen 86 ngay qua h,m theo hgp d6ng, khOng d\ra tren C(f SO' kh:lch hung.

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••••••••••••••••• • • • • • • • • • • • • • • •Ngan hllng Thuong m"i cll philn HII'lldi~n Lien Vi~t210 Triln Quang Khlii, Qu{iuHoanKi~m, fIll Nyi, Vi~t Nam111uy~tminh han can tal ehfnh cho nam ktt thue ngay 31 thaDg 12 nim 2020 (ti~p then)

Miu B05fl'CTD(Ban IUlnh theo '{hang tu

4911014Irr~lvliNI'o/ thring 12 !la,n 2014 {'Ita1'ltling lvhd fHCtlC Vl¢r Namt

Qua han Trong hanT..lingay 31 thang 12nam 2019 Tu tren Tirtren Tir tren

1 th3ngd~n 3thang 1nam TrenTren 3thang J)~n3 thang Den 1 tMng 3 thang d~n 12thang dSn 5 nam Snam TiingcQngTri~u VNI> Tri~u VNI> Tri,u VND Tri~uVND Tri~u VND Tri~u VND Tri~lI VND Trifll VNI)

Tiii sanTi/'n milt 1.213.646 1213.646Tien gui tai NHNNVN 6.621.943 6.621.943Ti~n gui va cho yay C<1c TC'll)kMc, gQP 6.807.209 3.856.440 I .O()().(XX) 11.663.649Cac cilog CIttai chfnh pMi sinh vi!cac tai ,1m tili chfnh khac 87.900 87.900Clio yay khach hang, gQP(*) 263.841 745.145 10.896.213 16.779.598 41.829.597 56.895.6()2 13.112.630 140.522.626Chung khoan dau ur ' gOp 561.l65 2.185.039 4.405.229 13.762.999 14.227.230 35.141.662Gop v5n, .dliu (lr dlli h<;ln 324.731 324.731Tai slm co dinh ' thuall 1,503.478 '.503.478Tilj sail Co khac 7.044.542 7.044.542

Tling !ili san 263.841 745.145 35.060.827 22.821.077 47.234.826 70.658.60! 27.339.860 204.124.177-------"--------------

N'l phiii traCae khoim fig Chinh phil va NHNNVN 22.616 53.056 140.104 63,361 7.871 287.(XJ8Ti8n gfri va yay cac TC'TD kMc 8,197.171 6.711.977 26,371 2534.996 62.677 17.533.192Ti.1ngrn cua khach hang 4 L025.784 31.268,737 57.344.940 7.207.132 666 136.847.259V5n ti'li lrg, uy !Mc dilu m, cho yayTen) chiu rui ro 1.158.625 U58,625PMl h!lnb gifry to co gia 479.248 8.647.902 13.428.787 5.600,000 28.155.937Ok khuan Ilg kMc 5.496.219 5.496.219

----------"-"Tling ng phili tnl 54.741.790 38,513.018 67.317.942 23.234.276 5.671.214 189.478.240

Mire chenh (h<lohkhoan rong 263.841 745.145 ( 19.680.9(3) (15.691.941) (20.083.116) 47.424.325 21.668.646 14.645.937

(*) sf, du nilydUll" xa, <li"1t <IvaIren s6 ngay qua h~1ltnco h"p d6ng, khllng dIm tren ca sa klulch hlmg.

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Ngan hang Thuong mfi cs pbin BII'Udi~n Lien Vl~t210 Trin Qnang Khru, Qn,n HOlmKi~m,,la NQi,Vj~t NamThuyet mlnh bao cao tal chfnh cho nam ket thiicngay 31 thang 12 nam 2020 (ti~p theo)

Min BOSffCTD(Ban Julnn theo Thong

49f10141rJcNHNNngiry 31 tluuig 12 ruim 2014 cua

abc Ngsin hang lvha nuoc Vift Nam]

49. SI! ki~n sau ngay k~t thue ky k~ toan DamKhong co SIl kien quan trong nao xay fa k8 til ngay k~t thuc nam yen C§uphai co cac diau chinh hOltcthuy~t minh trong bao cao till chfnh ella Ngan hang cho nam k~t thuc ngay 31 thang 12 nam 2020.

so. Cae khoan ml}ebit thlfimgDai dich Covid-19 duoc xac nhan lim dAulien tai Vi~t Nam tai ngay 23 thang 1 flam 2020. Chinh philVi~t Nam da th\fe hi~n nhi~u bi~n pM.p ngan chiln, tmng d6 c6 vi~ thge hi~n each ly xii hQi nong 15ngay k~ til 00 gia ngay 1 thang 4 niim 2020. Tir ngay 23 thaug 4 nam 2020, Vi~ Nam co ban da dUngeach ly xii hQi va cae ho,,! d';'ng kinh !8, xii h';'i !rong mrac dii d~n quay I~i tr~ng thai biuh (huang. Tnynhien, s&ca lay nhi~m tren toan th~ gim vim tiap tile gia tang trong nlim 2020. Ngay 28 thang I nam2021, dieh Covid-19 dfi bung pMt tra l\llt,u QuitngNinh va HitiDuong, va colan sang m9t s6 tlnh thanhkh;ic.D,u dieh Covid-19 ilnhhuang Jan d8nho"t d';'ngkinh doanh ctin nhieu doanh nghi~p <'I nhi~unganhngh~ khiic nhau. Mue d(,lanh huang eua d~j dieh Covid-19 d~n hO\ltoQngkinh dnanh eua Ngan himgphil thuQcvan di~n bi~n eua dieb ~nh trong tU'anglai ban g&rnthm gian va mITCd';' lay Ian eua dich~h va cac thong tin khong th€ d\f doan ch~c chibl oUQ'c~ingay laP ban cao tal chlnh nay.

Trong nam k~t thUengay 3 J thang 12 nam 2020, Ngan hang dfi th\l'chi~n CCI du I"i thm gian trii n(l vami8n, giiun lal, ph. gift nguyen nh6m nQ'ehn cae khlich hang chiu anh huang ella dieh Cnvid-19 theohuang dfuJcua Thong tu 01.

51. Ty gia mi}t sB lo\li ngo~tit~vao ngay k~t thue ky k~ toan nam3111212020

VND3111212019

\'ND

USDEURGBPCHFJPYSGDCADAUDHKD

23.01028.16231.23525.964

22217.28317.90017.5802.898

23.17325.96630.39223.925

21317.18617.75116.2212.974

79

•••••••••••••••..••••••••••••••••••

52.

Ngan hang ThtrO'llgm"i eli ph:ln BIlUdi~n Lien Vi~t210 Trin Quang Khiii, Quq.n Hoan Kii~m,Ha Nl)i, Vi~t NamThuy~t minh bao cao tai chinh eho nam k~tthucngay 31 thang 12 Dam 2020 (ti~p theo)

M~u BOStrCTD(Ban hiillh theo Thtil1J!,III s6

49/2014/17:N HNNIlg<iy31 thang 12nam20/4 cua

TJuing i1{>e Ngdn hang Nha nucic Vifl "''am)

Phe duy~t bao clio tai chinhBao cao till chinh diroc Ban Tong Giam d& Ngan himgphe duyet vao ngay 26 thang 3 nam 2021.

Ngay 26 thang 3 nam 2021

Nguoi I~p: Ngum soar xet:

Ttin Hoai ThuTruong phong Tai chinh

Nguy~n Thj GdmK§ toan truong

Pham Doan SonTong Giam i16c

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