NGAN HANG THlfONG MAl C(> PHAN DAu TU vA PHA.T TRutN vrar NAM• I •

TMp BIDV'I35 Hang vo; Roan Kiem,Ha N~i, CHXHCN Viet Nam

Bao caotili chfnh hqp ohitQuy III nam2016

Ngan hang TMCPBiu ttr va Phat tri~n Vi~t Nam

Bao cao tai chinh hopnhAt Quy III nam 2016 theo cac Chuanmire K~ toan Vi~t Nam va H~ thong K~ toan cacT6 chirc Tindung Vi~t Nam

o

NGAN HANG THUONG M~I C9PHAN DAu TU vA PHA.T TRIEN V[¢T NAMThapBIDV,3S Hangvei HoanKiern,HaNQi,CHXHCNVi~tNam

Bao cao tai chinh hop nhAtQuy III nam 2016

BANG CAN D61 KE TOAN HQPNHATTr;zingay30 (hang09 nam2016

Don vi: Trieu tl6ng VN

SIT Chi tieuThuy~t

30/0912016 31112/2015minh

(1) (2) (3) (4)

A Taidn

I Ti~n mi_\t,vang bac,da quy 7,044,288 6,588,849

n Ti~n gl'i'i4ti NHNN 14,740,194 21,718,717 ,ill Ti~n, vang gU'itl.liva cho YayTCTD khac 77,178,121 67,097,936

1 Tien, yang giri tai TCTD khac 53,237,347 47,523,973

2 Cho yay cac TCTD khac 24,004,008 19,574,966

3 Du phong rui ro cho yay cac TCTD khac (63,234) (1,003)

N Chung khoan kinh doanh V.Ol 11,758,138 8,872,709

Chirng khoan kinh doanh 12,048,694 8,903,682

2 Du phong giam gia chirng khoan KD (290,556) (30,973)

V Cac cdngC\1 tili chinh phai sinhw cac tai V.02 77,766 101,882san tai chinh khac

VI Cho Yaykhach hang 664,598,285 590,917,428

1 Cho yay khach hang V03 675,211,926 598,434,475

2 Du phong rui ro cho yay khach hang V04 (10,613,641) (7,517,047)

vn Chung khoan a§u tu' V.05 139,745,964 121,564,774

Chirng khoan dh nr s~n sang d€ ban 105,790,813 87,421,277

2 Chirng khoan dliu tu giu d~n ngay dao 39,054,949 36,848,571h\ln

3 Du phong giam gia chirng khoan dliu tu (5,099,798) (2,705,074)

vm GOpv6n, a§utir diti hl.ln V.06 4,444,526 5,250,679Dliu tu yaOc6ng ty con

2 V6n g6p lien doanh 3,424,868 4,302,995

3 Dliu tu yaOc6ng ty lien k~t 681,652 568,171

4 Dliu tu dai h\ln khac 445,310 539,162

5 D\fphOng giam gia dliu tu dai h\ln (107,304) (159,649)

IX Tai sanc8djnh 8,388,058 8,535,3101 Hi san c6 djnh huu hinh 4,426,561 4,554,885a Nguyen gia TSCf) 8,419,876 8,129,132b Hao mon TSCf) (3,993,315) (3,574,247)2 Hi san c6 djnh y6 hinh 3,961,497 3,980,425a Nguyen gia TSCf) 4,764,064 4,681,424b Hao mon TSCf) (802,567) (700,999)X BAtdQngsan a§u tu'

a Nguyen gia B~tdQng san dliu tu

b Hao mon B~t dQng san dliu tu

- - --------

NGAN HANG THVONG M~I CO PHAN DAu TV vA PHAT TRIEN VI.¢T NAMBaocaoti'ti chinh hop nhAtThapBIDV,35Hangvet, HoanKiem,

He.N(>i,CHXHCNVi~tNam QuyIII nam2016

STT Chi tieu Thuy~t30/09/2016 3111212015

minh(1) (2) (3) (4)

XI Tai san co khac 22,402,574 19,858,656

Ole khoan phai thu 7,131,429 5,132,165

2 Cac khoanHi\ phi phai thu 9,826,635 9,386,292

3 Hi san thue TNDN hoan lai 3,652

4 Hi san C6 khac 5,598,194 5,489,966

- Trong d6:Lei th@tlnrong mai

5 Cac khoan du phong rui ro cho cac tai (157,336) (149,767)san C6 nQibang khac

TONG TAl sAN CO 950,377,914 850,506,940

B NQ'phai trava v6n chu sO'hfru

I Cac khoan ng Chinh phiiva NHNN V.07 46,421,476 45,401,599

n Ti~n gu·jva vaycac TCTD khac V.08 78,678,458 79,758,318

Ti~ngiri cua cac TCTD khac V.8.1 24,723,999 21,546,428

2 Yay cac TCTD khac V.8.2 53,954,459 58,211,890

m Ti~n giri cua khach hang V.09 709,881,032 564,692,853

IV Cac clingCl} tili chinh phai sinhva cac V.02cfmg ng tai chinh khac

V van taitrg, uy thac dAunr, cho vayrna 11,436,064 35,295,248TCTD ch]u rui ro

VI Phat hanh gi§y to' co gia V.I0 37,280,406 65,542,240

vn Cac khoan ng khac 20,767,424 17,481,222

Olekhoan lai,phi phai tra 11,657,415 9,434,349

2 Thu@TNDN hoan l\tiphai tra V.12.2 55,405 5,475

3 Cae khoan phai tra va congng kh,k V.ll 9,054,604 8,041,398

4 DVphong nii ro khac(DIJ phong choeongng ti~mAnva earnk@tngo\ti bang)

vm van va cac quy V.13 45,913,054 42,335,460

V6n cua TCTD 34,271,776 34,271,776

a V6n di~u l~ 34,187,153 34,187,153

b ' ~Von dau tu XDCB

c TMng du v6n c6 phAn 30,306 30,306

d C6 phi@uquy

e C6 phi@uUti dai

g V6n khac 54,317 54,317

2 Quy eua TCTD 2,508,280 2,464,088

3 Chenh l~ch ty gia h6i doai (7,179) (42,645)

4 Chenh l~ch danh gia l\titai san

5 Lqinhu~n chua phan ph6i11.6 Iuy k8 7,742,151 4,256,503

6 Lqi ieh cua c6 dong thi~u s6 1,398,026 1,385,738

TONG NQ PIIAI TRA vA VON CHiJSa 950,377,914 850,506,940HiJtr

2

NGAN HANG THUONG M~I co PHAN DAu TU VA pIlAT TRIEN VI¢T NAMThap BIDV, 35 Hang V6i, Hoan Kiem,Ha NQi, CHXHCN Viet Nam

Bao cao tiii chinh hQ'p nhAtQuy III nam 2016

cAc CHi TIEU NGOAI BANG CAN DOl KEToAN

Tf;li ngay 30 thang 09 niim 2016

SIT Chi tieuThuy~t

minh

(1) (2)

Bao llinh yay Y6n

2 Cam k@tgiaodich h6i doai

- Cam k@tmuangoai t~

- Cam k@tbanngoai t~

- Cam k@tgiaodjch hoand6i

- Camket giao dich trong nrong lai

3 Camket cho yay kh6ng huy ngang

4 Cam k@ttrong nghiep vuUC

5 Baollinh khac

6 Cac cam ket khac

30/09/2016 31/12/2015(*)

(3) (4)

726,275

2,492,505

824,394

1,668,111

821,624

584,034

365,191

218,843

54,744,357

99,330,760

16,140,195

45,091,001

88,658,341

18,225,670

(*) s6 tJdu ky la s6li¢u tren baacdo kidm toan h9'P nhdt cho niim tai chlnh k€t thtu: ngay 3111212015

L~p bang K~ Toan Truong

Vuong Th] Thanh Hoa T:;lThj H:;lnh

3

NGAN HANG THUONG M~I C<? PHAN nAUTU vA PHAT TRIEN VI~T NAMBao do tai chinh hop nhfttThap BIDV, 35 Hangvei, Hoan Kiem,

Ha N(>i,CHXHCN Viet Nam Quy III nam2016

BAo cAo KET QuAHO~T DQNG KINH DOANH HQ'P NHAT

Quy Ill nam 20J6

Dan vi: Trieu d6ng VNQuy illnam 2016 Liiy k@dAunlim dIln thiri iJi@mbao cao

SIT Chi tieuThuy~t

Tir 01107/2016 Tir 01/07/2015 Tir 0110112016 re0110112015minhaSn30/09/2016 aSn30/09/2015 aSn30/09/2016 aSn30/09/2015

(I) (2) (3) (4) (5) (6)Thu nMp UH va cac khoan thu nhap VL14 16,643,552 13,161,877 45,191,310 35,366,537tuong tu

2 Chi phl lai va cac chi phi tuong t\f VI.15 (10,138,025) (7,937,165) (28,483,880) (21,647,181)

Thu nh~p 1iii thudn 6,505;527 5,224,712 16,707,430 13,719,356

3 Thu nh~p tir hoat d(>ngdjch vu 1,085,398 1,010,011 3,106,790 2,755,821

4 Chi phi heat dong djchV\I (520,711) (448,682) (1,384,217) (1,146,444)

0 Liiil 16thudn tir hoat Il9ng dichV\I 564,687 561,329 1,722,573 1,609,377

ill Liiill6 thudn tir ho~t ilQngkinh 168,823 (68,597) 374,350 (16,375)doanh ngo~i hili

IV Liiil 16thudn tir hoat ilQngmua ban VI.l6 164,771 6,377 376,721 (128,168)ch.rng khoan kinh doanh

V Liiil 16thudn tir host iIQngmua mn VI.l7 23,030 (361,222) (68,858) (314,225)ch.rng khoan dAunr

5 Thu nMp tir hoat d(>ngkhac 899,676 760,925 2,256,301 2,317,434

6 Chi phi hoat dong khac (410,152) (329,683) (975,431) (672,634)

VI Liiil 16thudn tir ho~t Il9ng khac 489,524 431,242 1,280,870 1,644,800

VO Thu nh~p tir g6p van mua cAphdn VI.l8 145,961 248,455 1,204,939 466,841

vrn Chi phi ho~t ilQng VI.l9 (3,153,871) (3,125,230) (8,867,917) (7,486,647)

IX LA}i nhu~n thudn tir ho~t ilQngkinh 4,908,452 2,917,066 12,730,108 9,494,959doanh trll(Ycchi phi dl! phong rid rotin d\lng

X Chi phi/hoan nh~pdl! phong rid ro (2,478,185) (499,301) (6,972,159) (3,959,777)tin d\lng

XI TAng IQi nhu~n trucYcthu@ 2,430,267 2,417,765 5,757,949 5,535,182

7 Chi phi thue TNDN hien hanh (447,680) (398,377) (1,081,972) (1,021,462)

8 Chi phi thue TNDN hOiln I(li 6,818 (2,125) 7,730

XO Chi phi thu~ TNDN (440,862) (400,502) (1,074,242) (1,021,462)

Xill LQi nhu~n sau thuS 1,989,405 2,017,263 4,683,707 4,513,720

XIV LQi ieh eua cAoong thi@usil (23,435) (7,597) (63,222) (32,949)

XV LQi nhu~n con 1I,Iicua Ngan hang 1,965,970 2,009,666 4,620,485 4,480,771

L~p bang K~ Toan Tm(mg

-t1f~ (\k;VU'O'ngTIi! Thanh Hoa T~ Thj H~nh

4

NGAN HANG THUONG M~I C<?PHAN DAu TUvA PHAT TRIEN Vl¢T NAMThap BIDV, 35 Hangvei, Hoan Kiem,Ha NQi, CHXHCN Vi~t Nam

Bao clio Hli chlnh hop oh§tQuy III nam 2016

BAo cAo LUU CHUYENnEN T¥ HQPNHAT(Theo phirongphap true ti~p)

Tit ngay 01/0112016 din ngay 3010912016

Don vi: Trieu dang VN

Thuy~tNam nay Nam trurrc

SIT Chi tieu (til' ngay 01/0112016 (til: ngay 0110112015minh

oon ngal: 30/09/2016} oon ngal: 30/09/2015}

(1) (2) (3) (4)

Luu chuy~n ti~n til' hoat dQng kinh doanh1 Thu nh~p llii va cac khoan thu nhap tuong 44,750,967 34,780,688

2 Chi ph! llii va cac khoan chi ph! tuong duong (26,260,814) (20,700,965)

3 Thu nhap tir hoat d¢ng dich vu nhan duoc 1,722,573 1,609,377

4 Chenh l~ch s6 ti@nthuc thu/thuc chi tirheat 460,361 (114,193)

d¢ng kinh doanh (ngoai t~, yang bac, chung

5 Thu nhap khac (264,280) (180,392)

6 Ti@n thu cac khoan no dli duccxU ly IDa, bu 1,539,886 1,810,799

dip bang nguon du phong rui ro7 Ti@n chi tra cho nhanvien va heat d¢ng quan (8,828,712) (7,026,119)

ly cong vu8 Ti@n thu~ TNDN thl,l'c n¢p trong kY V.12 (828,817) (911,285)

Lu'u chuy~n ti@n thu§n tit ho:.tt dQng kinh doanh 12,291,164 9,267,910

tfU'O'Cnhung thay d6i ~ titi sanva ~n lu'u dQng

Nhrmg thay il6i v€ tili san hOflt ilpng

9 (Tang)/ Giam cac khoan ti@n, yang gui va cho (6,164,776) 5,064,186

yay cac TCfD khac10 (Tang)/ Giam cac khoan v@kinh doanh chung (23,850,926) (13,761,138)

khoan11 (Tang)/ Giam cac cong C\l tai ch£Oh phai sinh 24,116 (58,191)

va cac tai san tai ch£Oh khac

12 (Tang)/ Giam cac khoan cho yay khach hang (76,777,451) (75,202,416)

13 Giam ngu6n dl,l'phong d€ biJ dip t6n thAt cac V,04 (807,175) (1,890,839)

khoan (t£o d\lng, chUng khoan, ddu tu dai hf;ln)

14 Giam ngu6n dl,l'phong d€ t§.t toan s6 du nq dli V.04 (854,884)ban cho VAMC

15 (Tang)/ Giam khac v6 tai san hOf;ltd¢ng (1,065,070) 4,680,559

Nhfi'ng thay il6i v€ c{)ng n{J'hOflt ilpng

16 Tang/ (Giam) cac khoi'mnq Ch£oh phu va (24,046,045) 5,265,232

17 Hmg/ (Giam) cac khoan ti6n gui, ti6n vay cac (1,079,860) (12,016,162)TCTD

18 Tang/ (Giam) ti@n gui cua khar;;h hang (bao 170,363,890 67,786,353g6mcaKBNN)

19 Tang/ (Giam) phat hanh gi§.yto' co gia (ngof;li (28,261,834) 31,933,725trir giAy ta co gia phat hanh duqc t£oh vaohOlilt dong tai ch£Oh)

20 Tang/ (Giam) v6n taitrq, uy thac ddu tu, cho (23,859,184) (2,267,092)yay rna TCTD chiu riii ro

21 Tang/ (Giam) cac cong C\l tai ch£Oh phai sinhva cac khoan nq tai ch£Oh khac

22 Tang/ (Giam) congnq khac 797,999 1,725,033

23 Chi tir cac quy cua TCTD(*) (250) (353)

Lu'u chuy~n ti@n thu§n tit, ho:.tt dQng KD (2,435,402) 19,671,923

5

NGAN HANG TnUONG MAl COPHAN DAU HI VA PHAT TRIEN VIET NAMThap BIDV, 35 mmg V6i,Hoin Kiem, .Hit N(}i, CHXHCN Vi~t Nam

Bdo caotili chinh hop nhatQuy III narn2016

STT Chi tieu

(1)

Luu chuysntiSn til' hoatd9ng diu tu

Mua slim tai san c6 dinh(*)

2 Ti~n thu til thanh ly, nhuong ban TSCf)

3 Ti~n chitil thanh ly, nhuong ban TSCf)(*)

4 Mua slim bfit d(lng san dftu tu

5 Ti~n thu tir ban, thanhly bfit d(lng san dftu tu

6 Ti~n chi ra do ban, thanhly bfit d(lng san dftu

7 Ti~n chi dftutir, gop v6n vao cac dan vi khac

8 Ti~n thu dftutir, gop v6n vao cac dan vi khac

9 Ti~n thu c6 nrc va lei nhuan duoc chiatil cackhoan dllu nr, gop v6n dai han

Il Luu ehuy@ntiSn thu§n til'hoatdQngdiu tu·

LU'uehuy@ntiSn til'boat d9ng tili chinh

Tang /Giamv6n di~u l~

2 Ti~n thu til phat hanh gifiy to co gia dai h\ln codli di~u ki~n tmh vao v6n tl,fco va cac khoanv6n yay dai h\ln khac

3 Ti~n chi thanh toan gidy to co gia dai h\ln codu di~u ki~n tmh vao v6n tl,fco va cac khoanv6n yay dai h\ln khac

4 C6 tuc tra cho c6 dong,lqi nhu~n dil chia

5 Ti~n chi ra mua c6 phiSu ngan quy

6 Ti~n thu duqc do ban c6 phiSu ngan quy

ill Lu'u ehuy~n tiSn thu§ntil' ho",t dQngtai ehinh

IV Lu'u ehuy@ntiSn thu§n trong ky

V TiSn vii cae khoiin tuong dU'ong tiSn t",i thoidi~m diu ky

VI TiSn vii cae khoiin tU'ong iJu'ong tiSntil' vi~enhin sap nhip BIDV

vn TiSn vii cae khoiin tu'ong iJu'ong tiSn t",i thMdi@meu8i ky

Thuy~tminh

Niimnay

(til' ngay 01/0112016d~n ngay30/09/2016)

(3)

Niim truce

(til' ngay 0110112015d~n ngay30/09/2015)

(4)(2)

(1,470,415)

6,179

(915)

(910,109)

14,325

68

(60,800)

931,971

331,090

(393,721)

233,384

301,063

(262,890)----------------

(754,990)

127,741

(9,861) (2,883,779)

(9,861) (2,756,038)----------------(2,980,654) 16,160,895

55,968,854 50,202,708

1,477,340

53,260,701 67,840,943

~

TI,lThi~

Lip bang K~TOlin TmiYng

6

NGAN HANG THUONG M~I CO pHAN DAu TU vA PHAT TRIEN VI~T NAMThap BIDV, 35Hangve,Hoan Kiem,Hi!NQi, CHXHCN Vi~t Nam

Bao cao tai chinh hop nhatQui IIInam2016

THUYET MINH BAo cAo TAl CHiNH H<}PNHAT

1- D~e di~m hoat dQng cua T6 ehirc tin dung

1. Gilly phep thanh I~p va hoat dQng,thot han e6 gia tr]

Ngan hang Thuong mai C6 phan Dh tu va Phat tri€n Vi~t Nam ducc thanh I~p vao ngay 27 thang 4 nam2012 theo Gi~y phep Thanh I~p va Hoat dong s684/GP-NHNN ngay 23 thang 4 nam 2012 do Ngan hang Nhanuoc cApva Giay Chirng nhan Dang ky Doanh nghiep s6 0100150619, dang ky thay d6i I~ thir 13 do Sa KBhoach vaD~u tu Thanh ph6 Ha Noi dp vao ngay 27 thang 4 nam 2012.

Ngan hang Thirong mai C6 phanD~u tu va Phat tri@nVi~tNam duoc thanh l~p tren co so thuc hien c6 ph~nhoa Ngan hang D~utu va Phat tri@nVi~t Nam, ngan hang thuong m;;tinha nu&cdUQ'cthanh I~pngay 26 thang 4nam 1957 thea Quy@tdinh s6177ITTg cua ThUtuang Chinh phu v&iten gQila Ngan hang Ki@nthi@tVi~tNam.Ngay 24 thang 6 nam 1981, Ngan hang Ki@nthi@tVi~t Nam dUQ'cd6i ten thanh Ngan hangD~u tu va Xay dvngVi~t Nam trvc thuQcNgan hang Nha nu&cVi~t Nam thea QuyBtdinh s5259/CP cua Hoi d6ng Chfnh phu. Vaongay 14 thang 11 nam 1990, Ngan hang duQ'cd6i ten thanh Ngan hang D~utu va Phat tri€n Vi~t Nam theaQuyet dinh s5401/CT cua Chu tich Hoi d6ng BOtruOng. Sau do, d@thvc hi~n chu truong co C§ul;;ticac doanhnghi~p nha nu&cthea Quyet dinh s590/TTg ngay 7 thang 3 nam 1994 cua ThUtuang Chinh phU, Ngan hangduQ'cchuy@nsang ho;;ttdQngthea mo hinh T6ng congty Nha nu&cvai thai h;;tnho;;ttdQngla 99 nam tinhtir ngay21 thang 9 nam 1996 thea Quyet dinh s6287/QD-NH5 cua Th5ng d5c Ngan Mng Nha nu&c Vi~t Nam("NHNN").

2. Hinh thfrc SlY hu'u v6n

Can cu Quyet dtnh s62589/QD-NHNN ngay01112/2011v@vi~c cong b5 gia tri doanh nghi~p d@c6 ph~nhoa BIDV va Quyet dinh s6278/QD- TTg ngay07/03/2012 v@vi~c di@uchinh muc v5n di@uI~va co du v5ndi@ul~ cua Ngan hang Thuong m;;tiC6 ph~n D~utu va PMt tri@nVi~t Nam, gia tri v5n nM nu&ct;;tithai di€mxac dinh gia tri doanh nghi~p31112/20101a22.036.078 tri~u d6ng, gia tri v6n di@u1~sau IPO va ban c6 ph~nuudiii cho nguai lao dQng1a23.011.705 tri~u d6ng, trong do Nha nu&cnim gifr 95.76%, nguai lao dQngnim gifr0.56%, c6 dong kMc nam gifr 3.68%.

Den ngay 30 tMng 09 nam2016, s5 v5n di@uJ~cua Ngan hang 1a34.187.l5J-tri~u d6ng,trong do ph~n v6nNha nu&c1a32.573.242 tri~u d6ng (chiem 95.28% v5n di@uI~)va ph~n v5n cua cac c6 dong khac la 1.613.911tri~u d6ng (chi@m4.72% v6n di@u1~).

3. Thanh phftn HQidAng quan trj va Ban Ki~m soat

3.1. Thanh phftn HQidAng quan trj

H{Jtell C/llrc V!l NgaybO ""ifm/mil,, ,,"ifmOng Tran Bac Ha Chu tich Mien nhi~m ngay 01 thang 09 nam 2016Dng Tr~n Anh TuAn Uy vien B6 nhi~m ngay 01 thang 05 nam 2012Dng Phan Duc Ttl Uy vien B6 nhi~m ngay 01 thang 05 nam 2012Dng Nguy~n Huy Tva Uy vien B6 nhi~m ngay 01 thling 05 nam 2012Dng Le Dao Nguyen Uy vien Mi~nnhi~m ngay 01 thang 05 nam 2016Ba Le Thi Kim Khuyen Uy vien B6 nhi~mngay 01 thang 05 nam 2012Dng Tr~n Thanh Van Uy vien B6 nhi~mngay 26 thang 04 nam 2013Ba Phan Thi Chinh Uy vien B6 nhi~m ngay 25 thang 04 nam 2014Ba Nguy~n Thi Kim Thanh Uy vien Mi~nnhi~m ngay 01 thang 04 nam 2016Dng To NgQcHung Uyvien B6 nhi~mngay 17 thang 04 nam 2015Dng D~ng Xuan Sinh Uy vien B6 nhi~mngay 23 thang 05 nam 2015Dng Nguy~n Van LQc Uy vien B6 nhi~m ngay 23 thang 05 nam 2015Dng Ngo Van Dung Uyvien B6 nhi~mngay 01 thang 06 nam 2015

7

NGAN RANG TRUONG M~I co PRAN DAu rtr v.c PH.ATTRIEN VI~T NAMThap BIDV, 35 Hang V6i, Hoan Kiern,Ha NQi,CHXHCN Vi~tNam

Bao cao tiii chinh hop nh§tQuy III narn 2016

Hp tell CI,u'CV(I Ngay bi} III1i?mlmij" IIIli?fII .3.2. Thanh ph§n Ban Ki~m soat

Ba VO BfchHa

Ong Cao C\!,Tri

Ba Nguyen Thi Tfun

Truong Ban Ki@msoat

Thanh vien chuyen trach

Thanh vien chuyen trach

B6 nhiem ngay 17 thang 04 nam 2015

B6 nhiem ngay 01 thang 05 nam 2012

BB nhiem ngay 01 thang 05 nam 2012

Hv tell Clu'rc V(t Ngity hi) II/I;im/mij" Il/Ij~1Il

4. Thanh phAn Ban f)i~u hanh va K~ toan truong

Ong Phan Dire Ttl

Ong Quach HUng Hiep

Ong Pham Quang Tung

Ong TrAn Luc Lang

ang TrAn Xuan Hoang

ang TrAn Phuang

ang Doan Anh Sang

ang Le Kim Hoa

ang Le Trung Thanh

ang Le NgQc Lam

ang Nguy€n Thien Hoang

Ba T~ Thj Hlinh

T6ng Giam d6c

Pho T6ng Giam d6c

Ph6 T6ng Giam d6c

PM T6ng Giam d6c

Ph6 T6ng Giam d6c

PM T6ng Giam d6c

Ph6 T6ng Giam d6e

Pho T6ng Giam d6e

PM T6ng Giam d6e

PM T6ng Giam d6e

Pho T6ng Giam d6e

K~ toan TruOng

B6 nhiern ngay 01 thang 05 nam 2012

B6 nhiem ngay 01 thang 05 nam 2012

Thai gifr chtrc vu ngay 01 thang 06 nam 2016

BE,nhiem ngay 01 thang 05 nam 2012

B6 nhi~m ngay 01 tMng 05 nam 2012

BE,nhi~m ngay 01 tMng 05 nam 2012

B6 nhi~m ngay 15 tMng 01 nam 2013

B6 nhi~m ngay 16 thang 09 nam 2013

B6 nhi~m ngay 15 thang 07 nam 2014

B6 nhi~m ngay 15 thang 01 nam 2015

B6 nhi~m ngay 01 thang 06 nam 2016

B6 nhi~m ngay 01 thang 05 nam 2012

5. Trl} SO'chinh, s61U'Q'ngchi nMnh

Ngan hang Thuang mlii C6 phftn Dftutu va Phat tri@nVi~t Nam co tr1,lsa ehinh d~tW TMp BIDV, 35 Hang

Voi, Qu~n Hoan Ki~m, Thanh phb Ha N(\i, Vi~t Nam. Ngan hang da: pMt tri@nm~ng lu6'i truy~n thbng va hi~n

d~i r(\ng kh~p, phu kin 63 tinh thanh phb trong ea nucre, v6'i t6ng s6 di@mm~ng lucri eua Ngan hang d~n ngay 30

thang 09 nam 2016 hi m(\t tram chin muO'i m6t (191) chi nhanh va sa giao djeh, tam trammuai nam (815) phong

giao djeh va h\ m(\t trong 3 ngao hang thuang mlii e6 mling lucri r(\ng nhAt Vi~t Nam.

6. Cong ty con

-- - - - Ngan hang co bay (07)-eong ty eon-nhlr-sau:-- - - - -

, d'il i ·1:'\1I

't,"~~1I"'('j, lid/IIIIII Ilrpll~IJII !~:qol .,r !IJ)' I' 'II' Ij ,,:, I ,l~q,_

II II I,

I I ,

I ! (II(!II" I ,I ;IIIJII

II

" ,I j 111)t:"

1 Cong ty Cho thue ni 0100777569 ngay 15 thang 11 nam 2011 eua Chothue ni 100%

ehinh TNHH mN thanh Sa K~ ho~eh va Dftutu Thanh phb H6 Chi ehinh

vien BIDV ("BLC") Minh

2 Cong ty TNHH Quanly 0101196750 ngay 12 thang 01 nam 2011 ella ni ehinhl 100%

Nq va Khai thae ni san Sa K~ ho~eh va Dftu tu Ha N(\i Ngan hang

BIDV ("BAMC")

3 Cong ty Co phan Chung III/GP-UBCK ngay 31 thang 12 nam 2010 Thj truang von 88.12%

khoan BIDV ("BSC") eua Uy ban ChUng Khoan Nha nu6'e

4 Tong Cong ty C6 phftn Il1GPDDC7/KDBH ngay 01 thang 10 nam Bao hiem 51%

Bao hi@mBIDV("BIC") 2010 ella B(\ ni ehinh

5 Cong ty TNHH BIDV 39283570-000-04-08-8 ngay 17 thang 04 nam ni ehinh 100%

Qube t~ ("BIDVI") 2008 t~i H6ng Kong va GiAy chUng nh~n dAu

tu sb III/BKH-DTRNN ngay 20 thang 3 nam

2008 ella B(\ K~ ho~eh va Dftutu

6 Cong ty C6 phftn ChUng 45IUBCK-GPHDKD ngay 28 tMng 12 nam ChUng khoan 60%

khofm MHB ("MHBS") 2006 eua Uy ban ChUng khoan NM nucre

7 Cong ty Lien doanh Bao 077-08/DT ngay 09 thang 6 nam 2008 do B(\ Bao hi@m 33.15%

hi@mLao Vi~t ("LVI") K~ ho~eh Dftutu eua nu6'e CHDCND Lao cdp

(*)

(*): So'hiru gian tiep qua cong ty con.

8

NGAN HANG THUONG M~I C<?PHA.NDAu rtr vx PHAT TRIEN VI.E;TNAMThap BIDV, 35 Hang vei HoanKiem,HaNQi,CHXHCN Vi~t Nam

Bao cao tai chlnh hQ'pnhiltQuy III nam2016

7. Tang sa can b{},cong nhan vien

T6ng s6 can bQ cong nhan vien cua Ngan hang va cac cong ty con tai ngay 30 thang 09 nam 2016 la 24.414

ngubi

11- Ky k~ toan, don vi ti@nt~ Slr dung trong k~toan

1. Ky k~ toan nam

Ky k~ toan nam cua Ngan hang trong cac nam tai chinh bit d§uttr ngay 01 thang 01 va k~t thuc VaGngay

31 thang 12 hang nam.

2. BO'n vi ti@n t~ sU' dung trong k~ toan

Dan vi ti~n t~ sir dung trong cong tac k~ toan cua Ngan hang va cac congty con la d6ng Vi~t Nam

111- ChuAn muc va Ch~ dQ k~ toan ap dung

Cac bao cao tai chinh hqp nhAt clla Ngan hang dugc trinh bay thea dan vi d6ng Vi~t Nam ("d6ng"), dugc

I~p thea H~ th6ng K~ toan cac T6 chilc Tin d\l11gVi~t Nam thea Quy~t dinh s6479/2004/QD-NHNN ngay 29

thang 04 nam 2004 do Th6ng D6c Ngan hang Nha nu6c Vi~t Nam ban hanh c6 hi~u h,rctit ngay 1 thang 1 nam

2005 va cac quy~t djnh b6 sung, Quy~t djnh s616/2007/QD-NHNN ngay 18 thang 4 nam 2007 cua Th6ng d6c

Ngan hang Nha nu6c Vi~t Nam, thongtu 49/2014/TT-NHNN ngay 31112/2014 sila d6i, b6 sung mQt s6 di~u

khmln clla ch~ dQ Bao cao tai chinh d6i v6i cac t6 chuc tin d\lng ban hanh kern thea quy€t djnh s616/2007/QD-NHNN ngay 18/04/2007 va h~ th6ng tai khofm ke toan cac t6 chilc tin d\lng banh hanh kern theo quy€t dinh s6

479/2004/QD-NHNN ngay 29104/2004clla Th6ng d6c Ngan hang Nha nu6c va H~ th6ng ChuAn m1,l'cK~ tmln

Vi~t Nam do BQ Hi chinh ban hanh bao g6m:

- Quyet dinh s6149/2001lQD-BTC ngay 31 thang 12 nam 2001 v~ vi~c ban hanh va cong b6 4 chuAn m1,l'c

k€ toan Vi~t Nam (dqt 1);

- Quy€t dinh s6165/2002/QD-BTC ngay 31 thang 12 nam 2002 v~ vi~c ban hanh va cong b6 6 chuAn m1,l'c

k~ to{m Vi~t Nam (dqt 2);

- Quy€t dinh s6234/2003/QD-BTC ngay 30 thang-12 nam-2003 v~ vi~c ban hanh va cong b6 6 chuAn mi,rc-

k€ toan Vi~t Nam (dqt 3);

- Quy~t dinh s612/2005/QD-BTC ngay 15 thang 02 nam 2005 v~ vi~c ban hanh va cong b6 6 chuAn m1,l'ck~

toan Vi~t Nam (dqt 4); va

- Quyet djnh s6100/2005/QD-BTC ngay 28 thang 12 nam 2005 v~ vi~c ban hanh va cong b6 4 chuAn m1,l'C

k€ toan Vi~t Nam (dqt 5),

- Thong tu s6 202/2014/TT-BTC huang d§.nphuang phap l~p va trlnh bay bao cao tai chinh hqp nhAt.

Cac bao cao tai chinh hqp nhAt kern thea dugc l~p tren co sO'tuan thu cac nguyen tic va thong l~ k€ toan

dugc chAp nh~n t1;liVi~t Nam. Bao cao tai chinh hqp nhAt nay khong dugc I~p nh~m th~ hi~n tinh hinh tai chfnh

va k€t qua h01;ltdQng kinh doanh va lUll chuy~n ti~n t~ clla Ngan hang thea nhUng nguyen tic va thong l~ ke toan

dugc chAp nh~n rQng rai 6 cac qu6c gia va th~ ch~ ben ngoai Vi~t Nam,

IV- Chinh sach k~ toan ap d\lng

1.Cac cO'sO'danh gia va cac u'O'ctinh k~ toan ap d\lng

Vi~c I~p Bao cao tai chfnh hqp nhAt tuan tM thea chuAn m1,l'ck€ toan, ch€ dQ k~ toan ap d\lng cho cac t6

chilc tin d\lng t1;liVi~t Nam va cac quy dinh phap ly c6 lien quan den vi~c l~p va trinh bay baocao tai chinh yeu

du Ban Di~u hanh phai c6 nhfrng u6c tinh va gia dinh anh hUOng den s6 li~u bao cao v€ cac khofm cong ng, tai

san va vi~c trinh bay cac khoan cong ng va tai san ti€m tang t1;lingay l~p Bao cao tai chinh hqpnhAt cling nhu

cac s6 li~u bao cao v~ doanh thu va chi phi trong su6t nam tai chinh. M~c dli cac u6c tinh k€ toan dugc l~p b~ng

tAt ca s1,l'hi~u biet clla Ban Di~u hanh, s6 th1,l'ct€ phat sinh c6 thB khac v6i cac u6c tinh, gia djnh di;itra.

9

NGAN HANG THUONG M~I C<? PHAN DAU rtr VA PHA.T TRIEN vrzr NAMThap BIDV, 35 Hangvei, Hoan Kiem,Ha Noi, CHXHCN Vi~tNam

Boo cootai chlnh hop nhatQuy III narn2016

2. Chuyen dAi ti@nt~

Theo h~ th6ng k~ toan cua Ngan hang, t~t ca cac nghiep vu phat sinh cua Ngan hang duoc hach toan thea

nguyen t~. Tai thai di~m I~p bao cao, tai san va cong no' c6 nguen g6c ngoai t~ duoc quy dbi sang VND thea ty

gia trung tam do NHNN cong b6 d6i voi Do laMy va t5' gia mua chuyen khoan cua Ngan hang d6i voi cac ngoai

t~ khac tai ngay I~p bang can d6i k~ toan hop nhat, xem chi tiet t5' gia cac loai ngoai t~ ap dung vaongay 30

thang 09 nam 2016 tai Thuyet minh s6 24.

Cac khoan thu nhap va chi phi bing ngoai t~ clla Ngan hang duqc quy dbi ra VND theatY gia vao ngay phat

sinh giao dich. Chenh I~ch ty gia do danh gia l:;licac tai san va congnq bing ngo:;li t~ sang Vi~t Nam d6ng duqc

ghi nh~n vao khoan ml,lc"Chenh lfch ty giti h6i dotU"tren Bang can d6i ke toan hqp nh~t va duqc ket chuy~n

vao "LiiilL6 thufln tit hO(ltdpng kinh doanh ngo(li h6i"tren Bao cao k~t qua hO:;ltdQng kinh doanh vao cu6i

nam tai chlnh.

3. Nguyen t~c th\l'C hi~n hQ"pnhat bao cao tai chinh

Cac bao cao tai chinh hqp nh~t bao g6m cac bao cao tai chinh clla Ngan hang va clla cac congty con t\li ngay

30 thang 09 nam 2016. Bao cao tai chlnh clla cac cong ty con c6 cimg ky I~p bao cao va sir dl,lng cac chinh sach

. k~ toan mQt cach nhM quan v6i Ngan hang.

T~t ca cac s6 du va cac giao dich nQi bQ, k~ca cac khoanHli chua thl,Ichi~n phat sinhtU cac giao dich nQi bQ

da duqc IO\iitril"hoan toano

Bao cao tai chlnh hqp nh~t duqc trinh bay bing D6ng Vi~t Nam (VND), thea nguyen tic gia g6c, phU hqp v6i

chuAn ml,ICk~ toan, ch€ dQ k€ toan ap dl,lng cho cac tb chirc tin dl,lng t:;liVi~t Nam va cac quydinh phap Iy c6

lien quan d~n vi~c I~p va trinh bay bao cao tM chinh. Tuy nhien, do quy mo hO:;ltdQng clla Ngan hang nit lan,

cho ml,lc dlch I~p bao cao tM chinh hqp nh~t nay, cac s6 Ii~u duqc lam tron d~n hang tri~u va trinh bay theadan

vi tri~u VND. Vi~c trlnh bay nay khong anh huang tn;mg y€u d~n bao cao tai chinh hqp nh~t v~ tinh hinh tai

chfnh hqp nh~t, k€t qua hO:;ltdQng kinh doanh hqp nh~t cling nhu tinh hinh luu chuy@nti~n t~ hqp nhM clla Ngan

hang va cac cong ty con.

Lqijch clla cb dong~khong_ki~m_§oat la mQt phAn_cllak€t qua hO:;ltdQng !huAn_ya gia trj tal san thuAn_clla mQt

cong ty con duqc xac dinhtuang (rng cho cac phAn Iqi fch khong pMi do cong ty m€(saMu mQt cach trl,ICti€p

hay gian ti€p thong qua cac cong ty con. LQ'ifeh cb dong khong ki~m soat duqc trinh bay trong Bangciin d6i k€

toan hqp nh~t thanh mQt chi tieu rieng thuQc phAn v6n cMsa huu. PhAnsa Mu clla cb dong khong ki€m soat

trong Bao cao k€t qua kinh doanh clla t~p doan cling phai duqc trinh bay thanh chi tieu rieng bi~t trong Bao cao

k€t qua hO\it dQng kinh doanh hqp nh~t.

D6ng ti~n bao cao clla cong ty Lien doanh Bao hi€m Lao Vi~t va Ngan hang Lien doanh Lao Vi~t lad6ng

Lao Kip ("LAK"). D6ng ti~n bao cao clla Cong ty CP Cho thue may bay VALC la d6ng Do laMy. D€ phl,lc Vl,l

cho mvc dich hqp nh~t thea phuang phap v6n chllsahiiu d6i v6i khoan dAutu vao cac cong ty lien doanh, lien

k~t trong cac bao cao tai chinh hqp nh~t cua Ngan hang, tai san va cong nq duqc chuy€n dbi sang d6ng Vi~t

Nam thea ty gia t\ii ngay I~p bang can d6i k€ toan, tai khoan v6n duqc quy dbi sang d6ng Vi~t Nam thea ty gia

cua ngay phat sinh giao dich, va bao cao k~t qua hO\it dQng kinh doanh duQ'c chuy€n dbi thea ty gia binh quan

clla nam. Chenh I~ch ty gia phat sinh do chuy€n dbi bao cao sang d6ng Vi~t Nam duqc ghi nh~n vao khoan mvc

"Chenh I~ch ty gia h6i doai" tren bang can d6i k€ toan hqp nh~t.

4. Cong CI}tai chinh pMi sinh va k@toan phOng ngira rui ro

4.1. Cac hQ"pdAngky h~n, hoan dAi va hQ·pdAng tuO"ng lai ti@nt~

D6i v6i cac hqp d6ng ky h:;lnva hoan dbi ti~n t~, chenh l~ch giii'a gia tri VND clla s6 luqng ngo:;li t~ cam k€t

muaiban tfnh theatY gia ky h\in va tY gill giao ngay t\ii ngay hi~u ll,Iccua hqp d6ng duqc ghi nh~n ngay t:;lingay

hi~u ll,Icclla hqp d6ng t\ii khoan mvc "Cac khoan lai, phi phai thu" ho~c "Cac khoan lai, phi phai tra" tren bang

can d6i k€ toan hqp nh~t. Chenh l~ch nay sau d6 duqc phan bb tuy~n Hnh vao khoan ml,lc "Uli/(L6) thuftntU hO:;lt

dQng kinh doanh vang va ngo\ii h6i" trong su6t ky h:;ln clla hqp d6ng. T\ii thai diem I~p bao cao tai chinh hqp

nhM, cam k€t thea cac hqp d6ng ky h:;lndUQ'cdanh gia l\ii thea ty gia trung tam v6i do laMy do NHNN cong b6

va ty gia mua chuy~n khoan clla Ngan hang v6i cac ngo:;li t~ khac. Chenh I~ch t5' gia do danh gia l:;lis6 du ngo:;li

10

NGAN HANG THUONG M~I C<;>PHAN DAUTU vA PHAT TRIEN VI"E:TNAMThap BIDV, 35 Hang vei, Hoan Kiem,Ha N(ji, CHXHCN Vi~tNam

Ban cao tai chinh hQ'pnhAtQuy III nam2016

t~ cua cac hQ'Pd6ng ky handiroc hach toan VaGkhoan muc "Ui/(L6) thuAn tir hoat d9ng kinh doanh yang vangoai h6i" tren bao cao k6t qua hoat d(lng kinh doanh.

4.2. Ole hop dang hoan dAiHii sufit

Gia tri cam k~t trong cac hQ'Pd6ng hoan d6i Hiisudt m(lt d6ng ti€n khong duoc ghi nhan tren bang can d6ik~ toano

U6i voi cac hQ'Pd6ng h04:1nd6i Uii suAthai d6ng tien c6 hoan d6i g6c dAuky, gia tri cac cam kSt ducc ghinhan tren bang can d6i kS toan. Cac khoan thu nhap va chi phi phat sinhtir cac anh huang Utisuat duoc ghi nhanthea nguyen tic du thu, du chi.

U6i voi cac hqp d6ng hoan d6i Hii suAt hai d6ng ti8n khong hoan d6i g6c dAu ky, gia tri cac cam k€t chidugc ghi nMn tren bang can d6i k€ toan t~i ngay hoan d6i g6c. Cae khoan thunMp/chi phi phM sinh ill cac anhhuang liii suAtduQ'c ghi nMn thea nguyen tic d1,fthu, d1,fchi.

5. K~ toan thu nh~p(iii, chi phi liii va ngirng dl,l'thu liiiDoanh thu tir liii cho vay va chi phi tra liii vay duQ'cghi nh~n trong bao cao k~t qua ho~t d(lng kinh doanh hQ'p

nhAt tren coSo' d1,fthu, d1,fchi. Ui d1,fthu pMt sinhill cac khoan cho vay ph§.n lo~iill nhom 2 d~n nhom5 theaThong ill 02 va Thong ill 09 se khong dUQ'eghi nh~n VaGbao cao k€t qua ho~t d(lng kinh doanh hQ'PnhAt. Ui d1,fthu clla cac khoan nQ'nay duQ'c chuyen ra thea delia tai khoan ngo~i bfmg va dugc ghi nMn VaGbao cao k~t quaho~t d(lng kinh doanh hQ'PnhAt khi Ngan hang th1,fcnh~n.

Doanh thu Illi va chi phi Hli clla cac khoan chung khoan dAuill duQ'c h;;tchtoan thea nguyen cic d1,fthu, d1,fchi. U6i v6i cac khoan Illi dl,fthu phat sinh tir cac khoan chUng khoan dAuill bi qua h~n se khong dUQ'ch~ch toanVaGbao cao k~t qua ho~t dQng kinh doanh hqp nhAt trong ky va cac khoan dl,fthu nay duQ'c chuyen ra thea deliatai khoan ngo~i bang va dUQ'cghi nh~n VaGbao cao k6t qua ho~t d(lng kinh doanh hQ'Pnhftt khi Ngan hang thl,fc

nh~n.

6. K@toan cac khoan thu til' phi va hoa hang

Cac khoan phi dich V\lduQ'cghi nh~n thea nguyen tic dl,fthu, dl,fchi.

_1.__~@toan ~~i vO'ich_Q_vaykhach hang, ho~t dQ_!lg_!l!.u~_L_

Cac khoan cho yay va (tng tru6c khach Mng duQ'ccong b6 va trlnh bay thea s6 du nQ'g5c t~i thai di@ml~pbao cao.

7.1 PMn lo~i ng va danh gia rui ro tin dl,lng

Theo Lu~t cac T6 chuc Tin d\lllg s647/2010/QH12 co hi~u ll,fcill ngay 01 thang 01 nam 2011, Quy6t dinhs6 1627/2001/QU-NHNN ngay 31 tMng 12 nam 2001 cua Th6ng d6c Ngan Mng NM nu6c v8 vi~c ban h~mhQuy ch€ cho yay cua T6 chuc Tin d\lng d5i v6i khach hang, Quy€t dinh s6127/2005/QU-NHNN ngay 03 thang02 nam 2005 v@vi~c sua d6i, b6 sung m(lt s6 di8u cua Quy ch~ cho yay cua t6 chuc tin d\mg d6i v6i khach hangban hanh thea Quy~t dinh s61627/2001lQU-NHNN, Thong tu s602/2013/TT-NHNN ngay 21 thang 01 nam2013 ("Thong ill 02") cua Ngan hang Nha nu6c v@vi~c quy dinh v@pMn lo~i tai san C6, muc trich, phuongphap trich I~p dl,fphong rui ro va vi~c su d\lllg dl,fphong rlii ro trong ho~t d(lng cua t6 chuc tin d\lllg, chi nMnhNgan hang nu6c ngoai do Th6ng d6c Ngan Mng Nha nuac Vi~t Nam ban hanh; va Thong tu s609/2014/TT-

NHNN ngay 18 tMng 3 nam 2014 ("Thong tu 09") v@vi~c sua d6i ThOngill 02 v8 phan 101;litai sfm c6, muctrich, phuong phap trich l~p dl,fphOng rui ro va vi~c su d\mg dl,fphOng de xu Iy rui ro trong ho~t dQng clla t6chuc tin d\lllg, chi nhanh ngan hang nuac ngoai do Th6ng d6c Ngan hang Nha nuac Vi~t Nam ban hanh, t6 chuctin d\lng phai thl,fc hi~n phan lo~i ng, trich l~p dl,fphOng rui ro tin d\lllg. Vi~c pMn lo;;tinQ'va trichI~p d1,fphongrui ro tin d\lllg thea quy dinh cua Thongill02 va Thong tu09 duQ'cap d\lllg vai cac tai san C6 bao g6m:

Cho vay;Cho thue tai chinh;

Chi~t khftu, Uti chi~t khftu cong C\lchuy@nnhugng va giAyta c6 gia khac;Bao thanh toan;

Cac khoan cfrp tin d\lllg duai hlnh thuc phat hanh the tin d\lng;Cac khoan tra thay thea cam k~t ngo~i bang;

11

~------------------------- - - --

NGAN HANG THUONG M~I C9PHAN DAU rtr vx PHAT TRIEN VI~T NAMThap BIDV, 35HangVoi, Hoan Kiem,HaNQi, CHXHCN Vi~t Nam

Bao cao tili chinh hop nh§tQuy III nam 2016

S6 ti@nmua va uy thac mua trai phieu doanh nghiep chua niern y6t tren thi tnrong chung khoan

hoac chua dangky giao djch tren thi tnrong giao dich cua cac cong ty dai chung chua niem yet

(Upcom) (sau day goi t~t la trai phieu chua niem y6t), khong bao g6m mua trai phieu chua niern yet

bang nguon v6nuy thac rna ben uy thac chiu rui ro;

Uy thacd.p tin dung;

Ti@ngiri (tnr ti€n gui thanh toan) tai t6 chuc tin dung trongmroc,chi nhanh ngan hangmrocngoai

tai Viet Nam thea quydinh cua phap luat va tien giri tai t6 chirc tin dung nuoc ngoai.

Ngan hang thuc hi~n vi~c pMn 10lilicac khoi'm cho yay thea phuang phap dinh tinh d\fa tren cac quy djnh

tlili Di@u 11 cua ThOngtu 02 b~ng vi~c ap d\lng h~ th6ng x€p hlilng tin d\lng n9i b9. D6i v6i cac khach hang

khong du di@uki~n x€p hlilng tin d\lng n9i bi), Ngan hang th\fc hi~n vi~c ph an 10lilicac kho{m cho yay thea

phuang phap dinh IUQ11gd\fa tren cac quy djnh tliliDi@u 10 cua ThOngtu 02. Theo d6, cac khoan cho yay khach

hang duqc phan 10lilithea cac muc d9 rtii ro nhu sau:Nq du tieu chuAn,Nq cdn cM y, Nq du6i tieu chuan,Nq

nghi nga vaNq c6 kM nang mAt v6n dlJa vao tlnh trlilng qua hlilnva cac y€u t6 dinh tinh khac cua kho{m cho yay.

Cac khoannq duqc pMn 10lililaNq du6i tieu chuAn,Nq nghi nga vaNq c6 kha nang mAt v6n duqc coi lanqJ.

xau.

Theo Thong tu 02 cac khoannq duqc phan 10lilivao thai di~m cu6i m6i quy cho ba quy ddu nam va vao

ngay 30 thang II cho quy b6n trong nam tai chfnh. Theo d6, cac khoannq trinh bay trong bao cao tai chlnh hqp

nhAt nay duqc thlJc hi~n pMn 10liliva trich l~p d\f phong tlilingay 30 thang 09 nam 2016.

Tlili ngay 30 tMng 09 nam 2016, Ngan hang Thuang mliliC6 phdn Ddutu va PMt tri~n Vi~t Nam dil th\fc

hi~n pMn 10lilinq thea Thong tu 02. Theo d6 nh6m nq cua khach hang la nh6m nq c6 rui ro cao han khi thlJc

hi~n phan 10lilinq thea Di€u 10 va Di@u 11 cua Thongtu 02. Trong d6, Di€u 10 cua Thongtu 02 pMn lOlilinq va

cam k€t ngolilibang thea phuang phap djnh IUQ11g;Di€u 11 Thongtu 02 phan 10lilinq va cam k6t ngolili bang thea

h~ th6ng x€p hlilng tin d\lng n9i bi) cua Ngan hang d~ pMn 10lilicac khoan cho yay va (mg tru6c khach hang dil

duqc Ngan hang Nha nu6c cho phep ap d\lllg.

Cac khoan yay cua Ngan hang duqc pMn loai thea muc do rtiiro nhu sau:

STT X~ph~ng __N_h_6_ID__D_Q' Mota

I AAA Nh6m 1 Nq du tieu chuAn

2 AA Nh6m 1 Nq du tieu chuAn

3 A Nh6m 1 Nq du tieu chuAn

4 BBB Nh6m2 Nqdn cM y

5 BB Nh6m2 Nq cdn cM y

6 B Nh6m3 Nq du6i tieu chuAn

7 CCC Nh6m3 Nq du6i tieu chuAn

8 CC Nh6m4 Nq nghi nga

9 C Nh6m4 Nq nghi nga

10 D Nh6m5 Nq c6 kha nang mAt v6n

12

NGAN HANG THUONG M~I C<?PHAN DAu TU vA PHA.T TRIEN VI:¢T NAMThap BIDV, 35 Hang V6i, Hoan Kiem,Ha Nc)i, CHXHCN Vi~t Nam

Bao cao tili chlnh hop nh§tQuy III narn 2016

D1,l'phong CV th~ duoc trich I~p dua tren rui ro tin dung thuAn cua cac khoan cho vay thea cactY l~ nrong

irng voi tung nhom nhu sau:

NhOm Loai Ty l~ d\l' phOng C\I th~

I NQ'du tieu chuan 0%

2 No cAnchu y 5%

3 No duoi tieu chuan 20%

4 No nghi ngo 50%

5 No co kha nang mAt v6n 100%

Rui ro tin dung thuan cua cac khoan cho vay khach hang duoc tlnh bang gia tri con lai cua khoan cho vay tnr

gia tri cua tai san bao dam dil duoc chiet khAu thea cac ty I~ duoc quy dinh trong Thongtu 02.

Theo Thong tu 02, du phong chung duoc trich I~p d~ du phong cho nhfrng t6n thAt chua dugc xac dinh trong

qua trinh phan IO<;ling va trich I~p d1,l'phong C\lthe va trong cac wang hQ'Pcac t6 chuc tin d\lng g~p kh6 khanv€

tM chinh khi chAt luqng cac khoan ng suy giam. Theo d6, Ngan hang phcii th1,l'chi~n trich I~p va duy trl d1,l'phong

chung bing 0,75% t6ng gia tri cac khoan ng dugc phan IO<;litir nh6m 1 d~n nh6m 4 trir ti€n gui thanh toan va

khoan cho vay, mua ban c6 ky h<;lllgiAyta c6 gia d6i v6i t6 chuc tin d\lng, chi nhanh ngan hang nu6c ngoai t<;li

Vi~tNam.

7.2 XU'ly rui ro tin d\lng

D1,l'phOng dugc ghi nh~n nhumQt khoan chi phi tren bao cao k~t qua hO<;ltdQng kinh doanh hQ'PnhAt va

dugc su d\lng d~ xu Iy cac khoan ng xAu. Theo Thongtu 02 Ngan hang thanh I~pHQi d6ng Xu Iy Rui ro d~ xu Iy

cac khoim ng xAu n~u nhu chUng dugc phan IO<;livao nh6m 5, ho~c n~u khach hang vay la phap nhan giai th~,

pha san, ho~c la ca nhan bi ch~t ho~c mAt tlch.

8. K~ t011ncac nghi~p v\I kinh doanh, dAu tu· chu'ng khoan

____ ---'8~~LCllJing-khQa~n-kjnh-d-o-a~Rhl----------------- _

Chung khoan kinh doanh la nhfrng chung khoan ng, chung khoan v6n, chung khoan khac dugc Ngan hang

mua hdn va d1,l'dinh ban ra trong thai gian ng~n nhim m\lC dfch thu Igi tir vi~c hUOng chenh I~ch gia.

ChUng khoan kinh doanh dugc ghi nh~ theo gia g6c vao ngay giao dich va luon dugc phanAnh thea gia g6c

trong thai gian n~m gifr ti~p theo.

Ti€n lili va c6 tUc bing ti€n thu dugc trong thai gian n~m gifr chung khoan kinh doanh dugc ghi nh~n vao

bao cao k~t qua hO<;ltdQng kinh doanh hQ'PnhAt tren cosath1,l'cthu.

Cac chung khoan nay dugc xem xet khii nang giam gia t<;lithai di~m I~p cac bao cao tai chfnh hQ'PnhAt. ChUng

khoan kinh doanh dugc l~p dt,rphong giam gia khi gia tri ghi s6 cao han gia tri thi truang xac djnh thea quy djnh t<;li

Thong tu 228/2009fIT-BTC ngay 7 thang 12 nam 2009 va thongtu 89/2013/TT-BTC ngay 28 thang 06 nam 2013.

Trong wang hqp khong th~ xac dinh dugc gia tri thi truang cua chUng khOlln, cac chUng khoan se khong dugc

trich I~p d1,l'phong. D1,l'phong giam gia dugc ghi nh~n vao bao cao k~t qua hO<;ltdQng kinh doanh hQ'PnhAt tren

khoan m\lc"Liiil(L6) thulin tu-hO(ltavng mua ban chung khotin kinh doanh".

8.2 Chu'ng khoan dAu tu· s&n sang d~ ban

ChUng khoan dAu tu s~n sang d~ ban bao g6m cac chUng khoanng va chung khoan v6n rna Ngan hang n~m

gift du6i 20% quy€n bieu quy~t v6i m\lC dich dAu tu va s~n sang de ban, khOngthuQc IO<;lichUng khoan mua vao

ban ra thuang xuyen nhung c6 th~ ban bAt cu hIe nao xet thAy c6 Igi va Ngan hang khong phai la c6 dong sang

l~p; ho~c la d6i tac chi~n lugc; ho~c c6 kha nang chi ph6i nhAt dinh vao qua trlnh I~p, quy~t dinh cac chinh sach

tai chinh va hO<;ltdQng cua doanh nghi~p nMn dAu tu thong qua van ban th6a thu~ cli nhan S1,l'tham gia HQi

d6ng Quan tri/Ban Di€u hanh.

13

NGAN HANG THUONG M~I C~ pHAN DAu nf VA PHAT TRIEN VI~T NAMThap BIDV, 35 Hang V6i, Hoan Kiem,Hit NQi, CHXHCN vie. Nam

Ban cao tili chinh hQ'p nh§tQuy III narn 2016

Chung khoan v6n diroc ghi nhan thea gia g6c vao ngay giao dich va luon diroc phan anh thea gia g6c trong

thai gian nam gift tit~ptheo.

Chung khoan no duoc ghi nhan thea menh gia vao ngay giao dich, !iii du thu cua chirng khoantruce khi

mua (d6i voi chirng khoan no tra !iIi sau) hoac Iiii nhantruce cho phan b6 (d6i voi chung khoan no tra Iiiitruce)duoc phan anh tren mot tai khoan rieng. Phan chi€t khau/phu tr9i la chenh I~ch arnlduong gina gia g6c voi gia tr]

cua khoan tien g6m menh gia cong (+) Iiii d6n tich truac khi mua (n€u c6) ho~ctrir (-) Iiii nh~n truac cha phan

b6 (n€u c6), cling dugc phan anh tren m9t tai khofm rieng.

Trong khoang thai gian nlim gift chUng khoan ti€p theo, cac chUng khoan nay dugc ghi nMn thea m~nh gia,

chi€t khAuJph\l tr9i (n@uc6) cua chung khoan sfin sang d~ ban duqc phan b6 vao bao cao k@tqua hoc:ttd9ng kinh

doanh hQ'Pnh~t thea phuong phap dUOng th~ng trong su6t thai gian con Ic:tiuac tinh cua chUng khoan. S6 tien liii

tra sau dugc ghi nh~n thea nguyen tic: S6 tien Iiii d6n tich truac khi mua dugc ghi giam gia tri cua chinh chung

khoan d6, d6i Ung vai tai khoan Ulidl,fthu; va s6 tien Iiii d6n tich sau thai di~m mua dugc ghi nMn vao thu nh~p

cua Ngan hang thea phuong phap c9ng d6n. S6 tien liii nh~ truac dugc hc:tchtoan pMn b6 vao thu Iiii dAu tu

chUng khoan thea phuong phap dUOngth~ng cho quiing thai gian dAutu ch(mg khoan.

Dinh ky, chUng khoan sgn sang d~ ban se dugc xem xet ve kha nang giam gia. Chung khoan duQ'c phiin Ioc:ti

Ia tai san C6 dUQ'cI~p dl,fphong thea ThOng tu02. ChUng khoan khong duQ'cphan Ioc:tiIa tai san C6 duqc l~p dt,r

phong giam gia khi gia tri ghi s6 cao hon gia tri thi truOng xac dinh thea quy dinh tc:tiThOng tu228/2009nT-BTC ngay 07 thang 12nam 2009do B9 Tai chinh ban hanh. Trong truOng hQ'Pkhong th~ xac diM dUQ'cgia tri

thi truOng cua chUng khoan, cac chUng khoan se khong duQ'c trfch l~p dt,rpMng. Dl,fphong giam gia duqc ghi

nh~n vao bao cao k€t qua hoc:ttdQng kinh doanh hQ'Pnh~t tren khoan m\lc"Liiil(16)thudn tif hO{ltdpng mua banchUng khotin ddutil'''.

8.3 ChUng khoan dAu hr giu' d~n ngay dao h~n

Chung khoan dAu tu giu den ngay dao hc:tnIa cac chUng khoan nQ'duQ'c Ngiin hang mua hin vai m\lc dfch

dAu tu d~ huang Iiii su~t, va Ngan hang c6 y dinh va c6 kha nang gin: cac chung khoan nay d@nngay dao hc:tn.

Chung khoan gift d@nngay dao hc:tnc6 gia tri dUQ'cxac dinh va c6 ngay dao hc:tnC\lth6. Trong truOng hQ'PchUng

khoan duQ'c ban hin truac thai di~m dao han, cac chung khoan nay se dUQ'_f_QhanIoillc:ti sang chung,__kh=o=an'-'-=kl=·nh=- _

doanh hay chung khoan s~n sang d~ ban.

ChUng khoan dAutu gin: d@nngay dao hc:tndugc ghi nh~n tuong tt,rnhu chUng khoan nQ'sgn sang d~ ban.

Dinh ky, chung khoan dAutu giu d@nngay dao hc:tnse dugc xem xet ve kha nang giam gia. ChUng khoan

dugc phan Ioc:tiIa tai san C6 dUQ'ctrfch I~p dt,rphong thea ThOng tu02.ChUng khoan khong dugc pMn Ioc:tiIa tai

san C6 duQ'c trfch I~p dt,rphong giam gia khi gia tri ghi s6 cao hon gia tri thi truOng xac dinh thea quy dinh tc:ti

Thong tu s6228/2009nT-BTC ngay 07 thang 12nam 2009do BQ Tai chfnh ban hanh; Trong truOng hQ'Pkhong

th~ xac dinh dugc gia tri thi truang cua chung khoan, cac chUng khoan se khong duQ'c trlch l~p dt,rphOng. Dt,r

phong giam gia dUQ'cghi nMn vao bao cao k@tqua hoc:ttdQng kinh doanh tren khoan m\lc"Ltiil(L6) thudn tirmua ban chUng khotin ddutil'''.

D6i vai trai phi@uphlit sinh tiI nghi~pV\l mua ban nQ'vai Cong ty TNHH MQt thanh vien Quan 1ytai san cua

cac t6 chuc tin d\lng Vi~t Nam ("V AMC"), Ngan hang trfch I~p dt,rpMng thea huang dan cua Ngan hang Nha

nuac tc:tiCong van s68499/NHNN-TCKT ngay 14thang 11nam 2013va thea cac van ban khac c6 lien quan cua

co quan Nha nuac c6 thdm quyen. Dt,r phong nii ro dugc ghi nh~n vao bao cao k@tqua kinh doanh tren khoan

m\lC "Chi phi dt,rphong rtii ro tin d\lng".

9. Ti@nva cac khonn tmrng dmrng ti@n

Tien va cac khoan tuong duong tien bao g6m tien m~t, vang bc:tc,da quy, kim Ioc:tiquy, tien gi'ri thanh toan tc:ti

Ngan hang Nha nuac, tin phi@uChlnh phU va cac gi~yta c6 gia ngi\n hc:tnkhac du dieu ki~n chi@tkhAu vai NHNN,

cac khoan tien gi'ri thanh toan va tien gfriW cac t6 chuc tin d\lng khac c6 thai hc:tndao hc:tnkhong qua ba thang k~tU

ngay gui va cac khoan m\lC chUng khoan c6 thai hc:tnthu h6i ho~c dao hc:tnkhong qua ba thang k~tU ngay mua.

14

NGAN HANG THUONG M1).I C,? PHAN DAU TU VA pHAT TRIEN VI~T NAMThap BIDV, 35Hfmg vet, Hm\n Kiem,Ha N¢i, CHXHCN Viet Nam

Bao cao tili chlnh hQ'p nhl1tQuy III nam 2016

10. D\l' phong, cong nQ'ti~m §n va tai san chua xac djnh

Theo Thongtu 02/2013/TT-NHNN cua Ngan hang Nha mroc, Ngan hang thuc hien phan loai, cam k~t ngoaibang voi cac khoan bao lanh, ch~p nhan thanh toan va cam k~t cho vay khong My ngang vo di@uki~n va co thaidi@mthuc hien cu th~ (goi chung la cac khoan cam k~tngoai bang) vao cac nh6m quy dinh tai Di@u10 hoac Di@u11,Thong tu 02. Theo d6, cac khoan cam k~tngoai bangducc phan loai theo cac mire dQrui ro nhu sau:N9' ilit tieuchudn, N9' cdn chity, NQ'duai tieu chudn, N9' nghi ngo-va N9' co kha nang mdt v6ndua vao tlnh tr~ng qua h~n vacac y~ut6djnh tinh khac.

Ngoai ra, thea Thong tu 02, Ngan hang khong phai th\l'chi~ntrich I~pd\l'phOngchung va d\l'phong C1,lth~ d6ivo; cac khoimcam k~tngo~ibang.

11. Nguyen t~c va phu'o'ng phap ghi nh~n thu~ thu nh~p doanh nghi~p va chi phi thu~ thu nh~p doanh

nghi~p:

Thui thu nh{lp doanh nghi¢p hi¢n hcmh

Hi san thu~ thu nh~p doanh nghi~p va thu~ thu nh~p doanh nghi~p phai nQPcho ky hi~n hanh va cac kytruacduQ'cxac dinh b&nggia tri d\l' ki~n pMi nQPcho (ho~c dUQ'cthu h6itir) co quan thu~, ap d\lng muc thu~

su~tva cac lu~t thu€ c6 hi~u l\I'cvao ngay I~pbang can d6i k~ toan rieng.

Thu~ thu nh~p doanh nghi~p hi~n hanh duQ'Cghi nh~n vao bao cao k€t qua ho~t dQngkinh doanh rieng ngo~itrir truanghqp thu~ thu nh~p doanh nghi~p phat sinh lien quan d~n mQtkhoan m\lc duQ'cghi th&ngvao v6n chusa huu, trongtruanghqp nay, thu~ thu nh~p doanh nghi~p hi~n hanh ding dUQ'cghi nh~ trl,fcti~p vao v6n chu

sahuu.

Ngan hang chi dUQ'cbutrir cac tai san thu~ thu nh~p doanh nghi~p hi~n hanh va thu~ thu nh~p doanh nghi~phi~n hanh phai tra khi Ngan hang co quy€n hqp phap duQ'cbutrir giua tai san thu~ thu nh~p doanh nghi~p hi~nhanh v6i thu~ thu nMp doanh nghi~p hi~n hanh phai tra va Ngan hang d\l' dinh thanh toan thu~ thu nMp doanhnghi~phi~n hanh phai tra va tai san thu~ thu nMp doanh nghi~phi~n hanh tren cosa thuan.

Cac bao cao thu~ cua Ngan hang se chiu Sl,fki~mtra cua co quan thu~. Do vi~c ap dl,lllglu~tva cac quydinh~----'v~thu~a6i-v&i-GaG-10~i-nghi~p-V\l-khaG-nhau-G6-th~-duQ'G-giai-thfGh-the0-nhi@u-GaGh-khaG-nhau,s6-thu~-auo/G~~~~~-

trlnh bay tren cac bao cao Utichinh rieng co th@se bi thay d6i thea quy~t dinh cu6i cung cua co quan thu~.

Thui thu nh{lp doanh nghi¢p hoiin h;zi

Thu~ thu nh~p doanh nghi~p hoan I~i dUQ'cxac dinh cho cac khoan chenh I~ch t~m thai t~i ngay I~pbangcan d6i k~ toan giua cosa tinh thu~ cua cac tai san va nQ'phai tni va gia tri ghi s6 cua chung duQ'ctrinh bay trencac bao cao tMchfnh.

Thu€ thu nh~p hoan I~iphai tra phai duQ'cghi nh~n cho tAtca cac khoan chenh I~cht~m thai chiu thu~,trir

khi nQ'thu~ thu nh~p hoan I~iphai tra pMt sinhtir ghi nh~n ban dau cua mQttM san hay nQ'pMi tra cua mQtgiaodich rna giao dich nay khOngcoanh huang d~n IQ'inhu~n k~ toan ho~c IQ'inhu~n tinh thu~ thu nh~p (ho~c16 tinhthu~) t~i thai di~m phat sinh giao dich.

Hi san thu€ thu nh~p hoan I~i ck dUQ'cghi nh~ cho tAtca cac chenh I~cht~m thai duQ'ckh~utril, khi ch~cch~n trong tuang lai se co lQ'inhu~n tinh thu~ d~Slr d1,lngnhftng chenh I~ch t~m thai dUQ'ckh~u trir nay, ngo~itrir tai san thu~ hoan I~ipMt sinhro' ghi nh~n ban dau cua mQttai san ho~c nQ'phai tra tir mQtgiao dich rna giao

dich nay khong co anh huang den lQ'inhu~n k~ toan ho~c lQ'inhu~n tfnh thu~ thu nh~p(16 tinh thu~) t~i thai di@mgiao dich.

Gia tri ghi s5 cua tAisan thu~ thu nh~p doanh nghi~phoan I~iphai duQ'cxem xet I~ivao ngay k~t thuc ky k~toan va phai giam gia tri ghi s5 cua tMsan thu€ thu nh~p doanh nghi~p hoan I~i d~n muc bao dam ch~c ch~n codu lQ'inhu~n tfnh thu€ cho phep IQ'ifeh cua rnQtphan ho~c toan bQtai san thu~ thu nh~p doanh nghi~p hoan I~iduQ'cSlr d\lng. Cac tai san thu~ thu nh~p doanh nghi~p hoan I~i chua ghi nh~n tru6c day duQ'cxem xet I~i vaongay k~t thUcky k~ toan va duQ'Cghi nh~n khi ch~c chin co du lQ'inhu~n tinh thu~ d@co th~Slr d\lng cac tai santhu~ thu nh~p doanh nghi~p hoan l~i chua ghi nh~n nay.

15

NGAN HANG THUONG MAl CO PHAN DAu TU vA PHAT TRIEN VIET NAMThap BIDV, 35Hang vei, HOAnKi~m, .HflN¢i, CHXHCN Vi~t Nam

Bao cao tai chinh hQ'p nhfitQuy III nam 2016

Thu~ thu nhap doanh nghiep hoanlai duoc ghi nhan vao bao cao k~t quaheat d9ng kinh doanh ngoaitnr

tnrong hQ'Pthue thu nh~p doanh nghiep hoan lai phat sinh lien quan d~n m9t khoan mucduocghi thang vao v6nchu s6 htru, trong twang hQ'Pnay, thue thu nhap doanh nghiep hoanlai cilng duoc ghi nhan true ti~p vao v6nchu s6 httu.

Ngan hang chi duoc butnr cac tai san thue thu nhap doanh nghiep hoan lai vathu~ thu nhap doanh nghiep

hoan lai phai tra khi Ngan hang c6 quyen hQ'Pphap ducc butrir gifra tai san thue thu nhap doanh nghiep hienhanh voi thu€ thu nhap doanh nghiep hien hanh phai tra va cac tai san thu€ thu nh~p doanh nghi~p hoan I~i vathu€ thu nh~p doanh nghi~p hoan I~i phai tra lien quan t6i thu6 thu nh~p doanh nghi~p hoan I~i duQ'c quan1:9 b6icung mQt co quan thu€ d6i v6i cung m9t don vi chiu thu€.

12.K~tOlln cac khoan vAn vay, pMt himh chu'ng khoan nQ',congC\l vAn

- Nguyen t~c ghi nh~n chi phi di vay: Cac khoan v6n vay dUQ'ccong b6 va trinh bay thea s6 du nQ'g6c t~ithai di~m I~p bao cao

- Ky phi~u, trai phi6u phat hanh (GTCG): th\fc hi~n thea quy dinh cua chudn m\fc k€ toan "Chi phi di vay"dUQ'cphan anh tren Bang can d6i k€ toan hQ'PnhAt thea gia tri thufin (xac dinh b&ng GTCG thea m~nh gia trir (-)chi€t khAu GrCG c9ng(+) ph\l trQi GTCG. Lai dl,l'tra duQ'c tinh thea phuong phap duang th~ng.

13. VAn chO sO-hu'u

cJphiiu phJ thong

C6 phi€u ph6 thong duQ'cphan lo~i la vAn cMsahuu.

Thij.ng dtr van cJ ph lin

Khi nh~n v6n tir c5 dong, chenh I~ch gifra gia pMt hanh va m~nh gia cua c6 phi€u duQ'c ghi nh~n vao thi~.ngdu v6n c6 phfin trong v6n chusahuu. Cac chi phi pMt sinh trl,l'Cti~p lien quan den vi~c phat hanh c5 phi€u ph5thong duQ'cghi nMn la mQt khoan ghimtrir vao tMng du v6n c5 phfin.

cJphiiu quy

Khi mua I~i c6 phi6u da pMt hanh, t5ng s6 ti~n thanh toan, bao g6m cac chi phi lien quan trI,I'cti€p cho vi~c, , , x ~

-----mua-l~i-e0-phieu,sau-khi-tru-GaG-10~i-thue, dUQ'G-ghi-nh~n-la-G0-ph-ieu-qug-va-duQ'G_trlnh-bay-la-m9t-kh0an-giaml------trir trong v6n chusahUu.

Trfch [~p va siTd1;lngcae quy tir [{Ii nhu~n sau thui

Cac quy dl,l'trfr duQ'csir d\fllg cho cac m\lCdich C\lth~ va duQ'Ctrichtil lqi nhu~ sau thu€ clla Ngan Mng dl,fatrencactY I~quy dinh thea trinhtl,f sau:

- Quy dl,ftrfr b6 sung v6n di~u l~: 5% lqi nhu~n sau thu6, t6i da khongWQ't qua v6n di~u I~cua Ngan hang;

- Quy dl,fphbng tai chinh: 10% lqi nhu~n sau thu€, t6i da khongWQ't qua 25% v6n di~u I~cua Ngan hang;

- Cac quy khac (n6u c6) se do D~ hQid6ng c5 dong quy~t dinb.

16

NGAN HANG THUONG M~I C<? PHAN DAu TU'vA pIlAT TRIEN VIJl:T NAMThap BIDV, 35 Hang V6i, Hoan Kiem,Ha NQi, CHXHCN Viet Nam

Bao cao talchinh hQ'p nhAtQuyIIInam2016

v, ThOng tin b6 sung cho cac khoan muc trinhbay trong Bang din (fai k~ toan

(Dan vi: Trieu tJ6ngVN)

1. Chung khoan kinh doanh h9'PnhAt30/09/2016 31112/2015

1.1.Chu'ng khoan NQ'

- Chung khoan Chinh phil, chinh quyen (Itaphuong

- Chung khoan do cac TCTD khac trongnucc phat hanh

- Chung khoan do cac TCKT trong mroc phat hanh

- Chung khoan No rnroc ngoai

1.2. Chung khoan Van

- Chung khoan do cac TCTD khac trong mroc phat hanh

- Chung khoan do cac TCKT trong rnroc phat hanh

- Chung khoan mroc ngoai

1.3. Chung khoan kinh doanh khac

1.4. DI! phong rul ro chimg khoan kinh doanh

Tang

11,425,098

11,425,098

8,589,409

8,178,398

411,011

623,596

20,728

602,868

314,273

41,392

272,881

(290,556) (30,973)

11,758,138 8,872,709

2. Cong c\I tai chinh phai sinh va cac tai san phai sinh khac

Tang gia tr] ghi sa k~ toan~theotf gia nga~ I~~bao cao~

Tai san CongNQ' Gia tr] thuAn

Tai 30/09/2016 13,174,920 (13,097,154) 77,766Cong c\lf8iclfffili plfaTsiffh-ti~nt~ U,Oi9,450 tl0,995,409) 84,041

-Giaodichky h~nti~nt~ 2,295,639 (2,269,288) 26,351

-Giaodjch hoan d6i ti~nt~ 8,783,811 (8,726,121) 57,690

Cong C\ltii chinh pbai sinh khac 2,095,470 (2,101,745) (6,275)

-Giaodich hoan d6i liiisudt 2,095,470 (2,101,745) (6,275)

Tai 31112/2015 11,542,855 (11,440,973) 101,882

Cong c\l tii chinh phai sinh ti~n t~ 9,462,600 (9,349,358) 113,242

-Giaodichky h~nti~nt~ 3,272,145 (3,237,279) 34,866

-Giaodich hoan d6i ti~nt~ 6,190,455 (6,112,079) 78,376

Cong C\ltii chinh phai sinh khac 2,080,255 (2,091,615) (11,360)

-Giaodjch hoan d6i 1iiisudt 2,080,255 (2,091,615) (11,360)

17

NGAN HANG THUONG M.:\I C9PHAN DAu TU vA PHAT TRIEN VI~T NAMThap BIDV, 35 Hangve,Hoan Kiern,Ha Nc)i, CHXHCN Viet Nam

Bao cao Utichlnh hopnhatQuy III nam 2016

3. Cho vay khach hang

Cho yay cac t6 chirc kinh tS, ca nhan trong nuocCho yay chiet khauthirong phieu va cac giAyto c6 giaCho thue tai chinhCac khoan tra thay khach hangCho yay bang v6n tai tro, uy thac d~u tuCho yay d6i voi cac t6 chirc, ca nhan mroc ngoaiCho yay thea chi djnh cua Chinh phil

TAng

- Phan tich chilt Iuong nQ'eho vay

No dil tieu chuan

No can chuyNo diroi tieu chuan

No nghi ngo

No co kha nang mAtv6n;(

Tong

Cho yay bang ven aDA

TAng

- Phan tieh dtr nQ'eho vay theo thiri gian

No nglln han

No trung han

No dai han

30/09/2016 31112/2015

663,327,469 588,368,91620,000

1,207,401 1,264,56352,217 25,515

10,588,598 8,703,74936,241 51,732

675,211,926 598,434,475

30/09/2016 31112/2015

635,707,444 570,845,421

25,821,947 17,535,374

4,067,800 3,975,637

2,222,556 887,764

7,392,179 5,190,279

675,211,926 598,434,475

675,211,926 598,434,475

30/09/2016 31112/2015

369,160,143 340,814,923

85,166,133 81,672,967

220,885,650 175,946,585

6i5,2-U,926 598,4"3"4,47----------------------------~An-~-----------------------------~~~~~4. D6i wi sl! thay d6i (tling/giiim) cua D\I'phimg riii ro tin d\lng hQ]lnh§t

s6 duot~i ngay 01/0112016DI,lphong nii ro trich l~p trong k)'/(Hoan nh~p dl,lphong trong k)')

DI,lphong giamd~ tilt toan s6 dung dll ban cho VAMC

DI,lphong giamdoxiI ly cae khoanng kh6 thu hili b&ngngu6n dl,lphOng

s6 dO't~i ngay 30/09/2016

s6 dtr t~i ngay 01/0112015DI,lphong nii ro trich l~p trong k)'/(Hoan nMp dl,lphong trong k)')IDI,l~hong giam doxiI ly cae khoanng kh6 thu h6i b&ngInguon dl,lphongDI,lphong giam d~ tilt toan s6 dung dll ban cho VAMC

S6 du kSt chuy~ntil vi~c nMn sap nh~p MHB

s6 dO't~i ngay 30/09/2015

DU'phOng chung

4,240,887764,779

DU'phOng cu thi

3,276,1603,l38,990

(807,175)

5,005,666 5,607,975

3,139,114

735,145

3,483,859

3,234,040

210,680

(1,890,839)

(854,884)

576,609

4,084,939 4,548,785

18

NGAN HANG THUONG M~I co pHAN DAU TUVA PHAT TRutN VI~T NAMThap BIDV, 35Hang V6i, Hoim Kh:m,Ha NQi,CHXHCN Viet Nam

Bao cao!iIi chinh hop nhAtQuy IIInam 2016

5. Chu-ng khoan tmu nr hQ'pnhAt

30/09/2016 3111212015

5.1. Chung khoan tmutu slin sang tfe ban

a. Chung khoan No

b. Chung khoan V6n

c. DI,fphong rui ro trai phieu s~n sang d€ ban

5.2. Chung khoan tmu nr gift mln ngay Wiohan

a. Gia tri chirng khoanb. DI,fphong rui ro chirng khoan d~u tu gift den ngay

dao han

105,557,582

105,626,890

163,923

(233,231)

34,188,382

39,054,949

(4,866,567)

86,813,946

86,887,868

533,409

(607,331)

34,750,828

36,848,571

(2,097,743)

Tang 139,745,964 121,564,774

6. GOpv6n, dAu to'wi han

- Phfin tich gia tr] dAu tu· theo loai hinh dAu to'30/09/2016 3111212015

D~u nr vao cong ty con

Cac khoan d~u tu vao cong ty lien doanh

Cac khoan d~utir vao cong ty lien ket

Cac khoan d~u tu dai han khac

DI,fphong giam gia d~u tu dai han

Tang

3,424,868

681,652

445,310

(107,304)

4,302,995

568,171

539,162

(159,649)

4,444,526 5,250,679

- Daub saeb eae dingty lien doaub, lien k~t quan trqng30/09/2016 31112/2015

Tylfsu

Giag8c Gia trj hi~n t~i hifu cuangfin !rimg

3,275,755 3,777,426

476,235 874,107 50%

1,294,466 1,505,809 65%

1,505,054 1,397,510 50%

891,584 1,093,740

115,089 156,353 55%

12,482 27,199 50%

400,000 342,017 38.92%

364,013 568,171 27.24%

4,167,339 4,871,166

TylfSU

Giag6c Gia trj hi~n t~i hifu cuangfinhang

Diu ttr vitoTCTD khac 2,799,520 2,947,091

Ngiin himg lien doanh VIDPublic

Ngiin hilng lien doanh Lao Vi~t 1,294,466 1,510,885 65%

Ngiin himg lien doanh Vi~tNga 1,505,054 1,436,206 50%

Diu ttr vitocac DN khac 952,384 1,159,429

COngty lien doanh Thap BIDV 115,089 162,034 55%

COngty lien doanh QU1mIy Ddu 12,482 21,979 50%tll BIDV- Vi~tNam Partners

COngty TNHH Bao hi~mnhiin thQ 400,000 293,764 37.55%BIDVMetlife

COngty c6 phdn cho thue may 424,813 681,652 31.79%bay Vi~tNam

Tang 3,751,904 4,106,520

19

NGAN HANG THlfONG M~I C<?PHAN DAu rtr vA pHAT TRIEN VIJ):TNAMThap BIDV, 35 Hang vei,Hoan Kiern,Ha Noi, CHXHCN Vi~t Narn

Bao caotAi chinh h9'PnhMQuy III nam2016

7. Ole khoan nil Chinh phiiva NHNN

30/09/2016 3111212015

1.VayNHNN2. Ti~n girl cua KBNN3. Ti~n giri cuaB('>Tai chinh

Tang

9,683,183

31,930,0154,808,278

33,961,954

6,864,0944,575,551

46,421,476 45,401,599

8. Ti~n, vang gii'i va vay cac TCTD khac

30/09/2016 3111212015

4,963,889 3,741,843

4,076,347 2,015,880

887,542 1,725,963

19,760,110 17,804,585

11,200,000 15,385,000

8,560,110 2,419,585

24,723,999 21,546,428

5,825,652 13,972,200

2,981,499

48,128,807 44,239,690

1,751.200

53,954,459 58,211,890

78,678,458 79,758,318

8.1. Ti~n, vang gfri ciia cac TCTD khac

a.Ti~n yang gtri khong ky han

-Bang VND

- Bang yang va ngoait~

b. Ti~n, yang giri e6 kyhan

-Bang VND

- Bang yang ya ngoait~l

Tong

8.2. Yay cac TCTn khac

-Bang VND

Trong do: - Vay chiet khdu, tai chiet khdu

- Vaycdm e6.thi chap- B~ng yang va ngoait~

Trong do: - Vay chiet khdu, tat chiet khdu

- Vaycdme6.thi chap

TAng

Tang ti~n, vaug gfri va vayTCTD khac

9. Ti~n gfri cua khach hang

- Thuyet minh theo lo~i ti~n gii'i:

30/09/2016 3111212015

108,728,707 104,317,083

98,997,829 93,976,316

9,730,878 10,340,767

596,845,305 456,657,948

571,904,365 422,112,575

24,940,940 34,545,373

4,307,020 3,717,822

709,881,032 564,692,853

Ti~n, vang gii'i khOng ky h~n

- TiSn giri khong kY h~n b~ng VND

- TiSn giri khong kY h~n b~ng yang, ngo~it~

Ti~n, vang gfri co ky h~n

- TiSn giri e6 kY h~n b~ng VND

- TiSn giri co kY h~n b~ng yang, ngo~it~

Tj~n gii'i van ehuyen dung

Ti~n gii· j ky quy

TAng

20

NGA.NHANG THUONG M~I CO PHAN DAu ruvx PHA.T TRIEN VI~T NAMThap BIDV, 35 Hangvei, Hoan KiSm,Hll N9i, CHXHCN Viet Nam

Bao caotili chinh hQ'pnhAtQui IIInarn 2016

10. PMt hanh gi§y ter co gia thOng thufrng (khongbao g6mcong cu tai ehinh phirc hQ'P)

30/09/2016 3111212015

Chung chi ti~n gU'i

Du6i 12 thang

ro 12thang dSn duoi 5 nam

Tir 5 nam tro len

KyphH~u

Duoi 12thang

Tir 12thang dSn duoi 5 nam

Trai phi~u

ro 12 thang dSn duoi 5 nam

Tir 5 nam trc len

Tral phi~u tang van BIDV

TAng

11. Cac khoanng khac

Cac khoan phai tra nQi bQ

Cac khoan phai tra ben ngoai

Dirphong ruiro khac:

- Dir phong d6i voi cac camkSt dua ra

- Du phong cho cac dich vu thanh tcan

- Du phong rui ro khac(d" phong rui roheat dongkhong bao g6m d" phongd6i v6'i tai scm c6 n(3ibang)

Quy khen thu6ng phUe lqi

Hi,083,721 44,850,571

3,673,990 28,569,499

12,407,514 16,278,861

2,217 2,211

736 736

353 354

383 382

1,000,366 1,000,366

1,000,060 1,000,060

306 306

20,195,583 19,690,567

37,280,406 65,542,240

30/09/2016 3111212015

2,168,467

5,639,004

2,142,319

4,865,048

1,247,133 1,034,031

Bng 9,0521,604 8,041,398

12. TInh hlnh thl,c hi~n nghiaVI} vO'iNSNN va thu~ thu nh~p hoan I~i

12.1. TInh hlnh thl,c hi~n nghiaVI} vO'iNSNN

31112/2015

I.Thua GTGT

2. ThuaTNDN

3. cae loc;tithua khae

4. cae kho<inphi,I~ phi va cae khoan phai n9Pkhac (bao g6m cae khoan ph<iitraV6 h6 trg HiisuAt-----

TAng

44,301

210,427

42,399

179,267

476,394

12.2. Thu~ thu nh~p hoan I~i phlii tra

ThuBTNDN hoan lc;tiph<iitra phat sinh tir cae khoan ehenh l~eh tc;tmthai chiu thua

Khoan hoan nh~p thua TNDN hoan lc;tiphai tra da dugc ghi nh~n tircaekY truae

ThuS TNDN hoan I~i phai tra

21

Phat sinh trongky

s6 phai nQp s6 dii nQp30/06/2016

250,046 (261,310) 33,037

1,083,434 (828,817) 465,044

386,616 (397,503) 31,512

17,462 (16,386) 180,343

1,737,558 (1,504,016) 709,936

55,405 5,475

55,405 5,475

NGAN HANG TmfONG MAl CO PHAN DAu TU vA pHAT TRiEN VIET NAM. . .Bao cao tai chinh hop nhAtThap BIDV, 35 Hang vet, Hoan Kiem,

Ha. NQi, CHXHCN Vi~t Nam Quy III nam 2016

13. Van va quy ciia T8 clnrc tin duag13.1. Bao cao tinh hinh thayilJi van chii sl1him:

van diSu l~ Th~ng dir van van khac Chenh l~chcy uy d~u til Quy dl}'phong Quy dl}'trii' bA Quy khac LQi nhu~n LQi ich cA Tang cqng• l

gia hai doai phat tri~n tili chinh sungVDL thuqc VeSH sau thuS dong thi~u saco phan

sa dir t~i tho; diSm31112/2015 34,187,153 30,306 54,317 (42,645) 1,683 1,636,596 819,564 6,245 4,256,503 1,385,738 42,335,460

rang trong ky 62,061 2,376 26,957 13,492 1,617 4,621,657 68,185 4,796,345

- Lei nhu~ tang trongkY 4,620,485 63,222 4,683,707

- Chenh l~chcy gia do danh gia 1\Ii 60,411 60,411

cac tai san va ng phai tra bkg

- Chenh lechcy gia do chuy~n d6i 1,650 1,650

BCTC cua cong ty lien doanh, lien

kSt

- T\UTItrich Quy 2,376 26,957 13,492 1,617 3,837 48,279

- Tang khac 1,172 1,126 2,298

Giam trong ky (26,595) (250) (1,136,009) (55,897) (1,218,751)

- Chenh I~chcy gia dugc thuc hi~n (25,090) (25,090)

khi thoai v6n khoi VID Pubic- Trich I~p cac quy DPTC, DTPT, (44,441) (3,837) (48,278)

dg trfr b6 sung VOL, quy khac- BIDV t\UTI!rich Quy khen thuang (1,045,806) (7,840) (1,053,646)

phuc Igi

- Xu Iy t6n thkt hO\ltd(lngthe (250) (250)

- Bic tra c6 ruc cho c6 dong thiSu (34,474) (34,474)

so- Cac khoan giam khac (1,505) (45,762) (9,746) (57,013)

Sa dO't~i tho; di~m 30/09/2016 34,187,153 30,306 54,317 (7,179) 4,059 1,663,303 833,056 7,862 7,742,151 1,398,026 45,913,054

22

NGAN HANG THUONG MAl COPHAN DAu TU vA PHAT TRIEN VIET NAMThap BIDV, 35 Hang Voi, Ho~n Kiem, . Bao cao ti'li chinh hop nhdtHitNQi,CHXHCN Vi~t Nam Quy III nam 2016

13.3 caphdu

30/09/2016 3111212015

- S6 hrongc6 phieu dangkY phat hanh

- S6 hrong e6 phiau dli ban racong chung

+ C6 phieu ph6 thong

+ C6 phiau uu dlii

- S6 hrong e6 phieu dang ducc hru hanh

+ C6 phieu ph6 thong

+ C6 phieu irudlii

* Minh gia eaphi€u dang luu hanh:

* DUn vi: ca pJttm

3,418,715,334

419,208,643

419,208,643

3,418,715,334

419,208,643

419,208,643

3,418,715,334

3,418,715,334

3,418,715,334

3,418,715,334

10,000d6ng!ca phi€u 10,000d6ng!ca phi€u

13.4. Chi tiil van dau til' ella TCTD:

V8n CP thu'ong V8n CP U'u dai T6ng s8

Tai n2i'1y30/09/2016

V6n dAutir cua Nha nuoc

V6n gop

Thang du v6n e6phan

cephi€u quy

32,573,242

1,613,911

30,306

32,573,242

1,613,911

30,306

T6ng

Tai neay 31112/2015

V6n dAutir cua Nha nuoc

V6n gop

Thang du v6n e6 phdn

------rC"*o--;;-pfileu quy

34,217,459 34,217,459

32,573,242

1,613,911

30,306

32,573,242

1,613,911

30,306

T6ng 34,217,460 34,217,460

VI_ Thong tin b6 sung cho cac khoan muc trinh bay trong Bao cao k~t qua hoat dQng kinh doanh

Dan vi: Trieu tJ6ng VN

14.Thu nh~p Uiiva cac khoan thu nh~p tuong tv'

Thu nh~p Hiiti~n gui

Thu nh~p llii cho vay khach hang

Thu lliitir kinh doanh, dAu tu chung khoanNg

- Thu fiJi tit chung khoan kinh doanh

- Thu fiJi tit chung khoan tJ6u tll

Thu phi tir nghi~p V\l bilO llinh

Thu nh~p llii cho thue tai chinh

Thu khae tir ho~t d9ng tin d\lng

Nam nay Nam tru'o'c(til' ngay 0110112016 (til' ngay 0110112015~n ngay30/09/2016) d~n ngay30/09/2015)

1,113,214 1,042,097

36,623,032 27,854,229

6,209,542 5,307,908

50,580 427,304

6,158,962 4,880,604

1,015,461 -902,124

12,202 103,114

217,859 157,065

45,191,310 35,366,537

23

NGAN HANG THUONG M~I CO PHAN »Au TU vA PHAT TRIEN VIl):T NAMThap BIDV, 35 Hang Voi, Hoan Kiem, Bao cao Hli chinh hopnhMHa NQi,CHXHCN Vi~tNam Quy III nam 2016

15.Chi phi liii va cac khoan ehi phituong t\}'

Tni lai tiSn gui

Tra lai tien vay

Tra laiphat hanh giay to co gia

Tra liiitiSn thue tai chinh

Chi phi hoat d(\ng tin dung khac

Tang

Niimnay

(til' ngay 0110112016~n ngay30/09/2016)

23,236,966

2,636,685

2,517,062

93,167

28,483,880

16.Lai/lB thu§n til' hoatd(lng kinh doanh(mua/ban)chung khoankinh doanh

Niimnay

(til' ngay 01/0112016d~n ngay30/09/2016)

Thu nhap tir mua ban clnrng khoan kinh doanh

Chi phi vS mua ban chtrng khoan kinh doanhChi phi/Hoan nhap du phong rui ro chirng khoan kinhdoanh :

465,657

(91,467)

2,531

T8ng 376,721

17. Lai/lB thu§n til' hoat d{ing kinh doanh (mua/ban) chung khoan d§u nr

Niimnay(til' ngay 0110112016~n ngay30/09/2016)

Thu nhap nr mua ban chUng khoan ddu tu 27,151

Nam trurrc

(til' ngay 0110112015<tenngay30/09/2015)

17,772,648

2,597,740

1,243,618

33,175

21,647,181

Niim tru6'c

(til· ngay 0110112015d~n ngay30/09/2015)

240,059

(346,526)

(21,701)

(128,168)

Nam trurrc(tir ngay 0110112015d~n ngay30/09/2015)

78,563

Chi phi vS mua ban chung khoan ddu tu (557)

Chi phi/Horm nh~p d1,l'phong nii ro chung khoan ddu tu (95,452)

Tang (68,858)

18.Thu nh~ptil· gop ~n, mua e6 ph§n

c6 tuc nh~n duQ'c; liiiduQ'cchia trongkY tir gop v6n,muac6 phdn:

- Tit chung khoan V6n kinh doanh

- Tit chUng khoc'm V6nttdu tll

- Tit gop v6n, ttdu tll dili hr;m

Phan chia liiill6 thea phuO'ng phap v6n CSH cua cackhoim ddu tuVito cac c6ng ty lien doanh, lien kat)

Cac khoan thu nh~p khac

Niimnay

(til' ngay 0110112016~n ngay30/09/2016)

26,966

10,411

9,555

7,000

351,135

826,838

Tang 1,204,939

24

(68,785)

(324,003)

(314,225)

Niimtm6'e

(til· ngay 0110112015~n ngay30/09/2015)

61,444

9,299

16,173

35,972

405,397

466,841

NGAN RANG TRUONG M~I CO pHAN DAu TU vA pHA.T TRIEN Vl¢T NAMThap BIDV, 35HangVoi, Hoan Ki~m, Bao caotlti chlnh hop nh§tHa N(li, CHXHCN Viet Nam Quy III narn 2016

19. Chi phi hogtdl}ng

1.Chi nQp thu~ vacac khoanphi, I~phi

2. Chi phi chonhan vien:

Trong do: - Chi luang va phuetip- Cac khoan chi dong gop thea luang

- Chi tra cap

- Chi cong tac xii h(ji

3. Chi vetai san

Trang do, khJu hao Tatscm c8 dinh

4. Chi choheat dQngquan Iy cong vu:

Trong do: - Cong tac phi

- Chi hoat d(jng doan tM cua TCTD

5.Chi nQPphibao hiern, bao toantien giri ella khach

hang6.Chi phi du phong rui ro(khong tinh du phong rui ro

tin dung n9i va ngoai bang; chi phi dl,lphong rui ro

chung khoan)

7.Chi phi hoat dQngkhac

TAng

Nam nay(til' ngay 0110112016

~n ngay30/09/2016)

38,192

5,037,227

4,365,880

227,501

231,126

1,652,215

542,160

1,801,723

154,792

10,673383,006

(44,446)

8,867,917

Niim tmo'c(til' ngay 0110112015

cl~nngay30/09/2015)

31,672

4,424,532

3,944,606

170,739

124,184

1,255,455

379,462

1,452,185

116,645

9,857

306,520

16,283

7,486,647

25

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

NGAN HANG THUONG M~I CO PHAN DAu TU vA PHAT TRIEN VI~T NAMThap BIDV, 35 Hang vei, HoanKiem, Bao caotai chinh hQ"PnhatHit N(li, CHXHCN Vi~t Nam Quy III nam 2016

VII - ThOng tin khac

20.Giao dieh cacben lien quan

Ben lien quan

NHNN Vi~t Nam

NHNN Viet Nam

KBNN

BQru ehlnh

C6ng ty lien doanh Quan19 d~u nrBIDV - Vietnam Partners

C6ng ty lien doanh Thap BIDV

Ngan hang lien doanh Lao Vi~t(LVB)

Ngan hang lien doanh Viet Nga(VRB)

C6ng ty TNHH Bao hi~m nhan thQMetlife

C6ng ty c6 Ph~n Cho thue May bay

Quanh~

QUlin 19 tnrc ti~p

Quan 19 true ti~p

Quan 19 true ti~p

Sahnu tnrc ti~p

Lien doanh

Lien doanh

Lien doanh

Lien doanh

Lien doanh

Lien k~t

Cac giao dieh

Tien giri tai NHNN

Cac khoanyay tai NHNN

Tien giri ella KBNN

Tien giri ella BTC tai BIDV

Tien giri thanh toan tai BIDV

Tien giri e6 kyhantai BIDV

Tien giri thanh toan tai BIDV

Tien gui e6 ky han tai BIDV

Tien yay tai BIDV

Tien gui thanh toan tai BIDV

Tien giri e6ky tai BIDV

Tien giri thanh toan ella BIDV tai LVB

Tien giri e6 kY han ella BIDV tai LVB

Tien giri thanh toan tai BIDV

Tien giri thanh toan ella BIDV tai VRB

Tien giri e6 ky h\ln t\li BIDV

Tien giri thanh toan t\li BIDV

Tien giri e6 ky h\lflt\li BIDV

Tien giri thanh toan t\li BIDV

Tien giri e6 ky h\lfl t\li BIDV

Tien yay t\li BIDV

s6ti~n

14,740,194

9,683,183

31,930,015

4,808,278

1,178

45,048

1,604

43,000

230,398

236,131

768,215

97,840

6,355,465

92,880

294,871

438,980

44,377

492,000

46,287

1,098,137

1,006,910

21. Mu-cdQ t~p trung theo khuVl}'C dja Iy cua cac tai san, congnQ' W cac khoan ml,lcngo~i bang

Tang duonQ' cho wy

Trang ntrue

Ntrac ngaai

Tang ti~n gU'i cerephlii sinh

699,215,934 77,766771,343,323

26

Kinh doanh W tmu

to' chu-ng khoan

156,894,456

NGAN HANG THUO'NG M~I CO PHAN nAu TuvA PHAT TRIEN VI~T NAMThap BIDV, 35 Hang Voi,Hoan Kiern, Bao caotai chlnh hf;rpnhAtHa Noi, CHXHCNvrei Nam Quy III nam 2016

VIII- Quan Iy riB ro tili chlnh

22. Chinh sach quanIy rui ro lien quan d@ncaccong Cl} tai chinh:

Dinh huong cua Ngan hang la tro thanh mQt t~p dean Uti chinh da nang. Do vay, vise su dung cac

cong cu tai chlnh, bao g5m nhan tien gui cua khach hang va dautir vao cac tai san tai chinh co chdt lUQ11gcao

da tra thanh hoat dQng mang tlnh then chbt giup Ngan hang dat duoc thu nhap eftn thi@ttir lai. Xet tU khia

canh quan ly rui ro.dieu nay doi hoi Ngan hang k@thop mot each can dbi gii1'acac cam k€t ngo~i bang (nhu

bao lanh va thu tin d\lng) v6i cac khoan cho yay (bang d5ng nQi t~ cling nhu ngo~i t~) dbi v6i cac ca nhan va

t6 chuc thuQc cac muc dQtin c~y khac nhau. Ben c~nh do, Ngan hang cling dAuillmQt phAn vbn lUlldQng vao

cho cac ngan hang khac yay. £>~phong ngira nji ro ngo~i hbi, riIi rolili sudt, ngan hang tham gia vao cac giao

djch dbi nghich tr~ng thai va su d\lllg cac cong C\lphai sinh nhu cam k@thoan d6i ti~n t~, hoan d6i laisuM.

£>5ngthai, Ngan hang th\fc hi~n quan ly rili ro ngo~i hbi, nU ro lai su~t thong qua vi~c thi€t l~p va tuan thu cac

h~ muc nhu h~ muc tr~g thai ngo~i t~, gi6i h~n v~ kheha tai san nh~y cam lai sudt va cac h~n muc lien

quan khac. Thong qua vi~c n[m gill:nhi~u tai san la cac cong C\ltai chinh co chdt lUQ11gcao, ca cAubang can

dbi k€ toan hgp nhAt cua Ngan hang co du kha nang phOng ngua rui ro trQng y€u trong qua trinh ho~t dQng

kinh doanh va dam bao kha nang thanh khoan.

Trong qua trinh quan ly rtii ro tin d\lllg, Ngan hang da ban hanh va tri~n khai th\fc hi~n co hi~u qua

cac chinh sach, quy trinh tin d\lng nQi bQ d~ chutin hoa cac ho~t dQng tin d\lllg cua Ngan hang, nham h~n

ch€ tbi da rili ro tin d\lllg pMt sinh. Rui ro thanh khoan duQ'c hc;mch€ thOng qua vi~c n[m gill: mQt s6 lUQ11g

dt'i 16n ti~n m~t va cac khoan tuang duang ti~n du6i d~ng tai khoiin Nostro, cac khoan ti~n gui co ky h~n t~i

Ngan hang Nha nu6c va cac t6 chU"ctin d\lllg khac va cac giAyta co gia. Ngoai ra, Ngan hang con th\IC hi~n

quan ly rili ro thanh khoan thOng qua vi~c tuan tM cMt chi'! cac quy dinh v~ dam bao an toan trong ho~t

dQng cua Ngan Mng Nha nu6e cling nhu nhfrng quy dinh nQi bQ eua Ngan hang. Ngan hang thubng ti@n

hanh danh gia ehenh I~ch lai suAt, so siinh v6i cae thi trubng trong nu6e va qube te d€ co nhfrng di~u ehinh

kip tMi. Them vao do, vi~e ap d\lng cae quy trinh quan ly rui ro nQi bQ clingtra nen hi~u qua han nha vi~e

tri~n khai H~ thbng Quan ly V6n t~p trung va H~ th6ng Thanh toan t~p trung, theo do toan bQ cac giao dieh

vbn va thanh toan eua Ngan hang d~u do HQiSo' ehinh th\fc hi~n. Vi~c do cho phep Ngan hang giam sat

hl~u qua han cae bl~nalii ve v6n va gH'tmdic sal s6fCOlh~ xi'ly ra eung nnun:ll"ung-th1rt\lC-PhUct~p KhOii~g-~'-"--------

cAnthi€t.

27

I

I . .

NGANHANGTmfONG MAl COpHANDAu rtr vA pHAT TRitN VIET NAMlbap BIDV, 35 Hang V6i,' Hom; Kiem, .Ha NQi, CHXHCN Vi~t Nam

Bao cao tlli chinh hgp nhAt

Quy III nam 2016

I23. Riii ro tbi tnrong

• I

23 1 Riii ro Iii su§t..! I

Chitieu Qua hgn Khong chju lai I)~n 1 th~ng Tic 1 d~n 3 thang Tic 3 - 6 thang Tic6-12T Tic 1-5 nam Tren 5 nam TAng

Hi san,,

1- Ti~n m(lt vang bac, da qui - 7,044,288 - - - - - - 7,044,288

II- Ti~n giri tai NHNN I - - 14,7 0,194 - - - - - 14,740,194

III- Ti~n gui tai va eho vay cae TCTD khac(*) - 7,838,657 43,+4,533 4,906,534 12,992,681 7,629,235 329,235 480 77,241,355. ,

IV- Chung khoankinh doarih (*) - - 1,706,263 - - 10,342,431 - - 12,048,694

V- Cac cong cutai ehinh phaisinh va cactai- 77,766 - 77,766

san tai ehinh khac(*) I - - - - -

VI- Cho vay khach hang(*)' 34,907,076 201,762 173,6 3,012 198,975,400 172,880,283 59,398,860 22,012,862 13,142,671 675,211,926

VII-ChUng khoan d~u til (*) 6,960,000 5,720,675 3,3so.ooo 2,465,190 9,805,634 4,063,167 66,211,328 46,259,768 144,845,762

VIII - G6p v6n, d~u til dai him(*) - 4,551,830 - - - - - - 4,551,830

IX- Hi san e6 djnh va bAt ~Qng san d~u til - 8,388,058 - - - - - - 8,388,058

x- Hi sin C6 khac (*) i 393,113 22,166,797 - - - - - - 22,559,910

Tanl' tili san (1) I 42,260,189 55,989,833 237,(~4,OO2 206,347,124 195,678,598 81,433,693 88,553,425 59,402,919 966,709,783

NO"phii tra I -I- Tien gui cua va vaytir NIfNN va cac TCrn - 650,590 72,+1,322 21,974,230 20,598,861 8,679,215 263,388 232,328 125,099,934khae

,

II- Ti~n giri cua khach hang, - - 239, 19,084 156,911,472 132,653,429 157,892,731 22,701,908 2,408 709,881,032

III- Cac cong cutai ehinh phai sinh va cac - - - - - - - - -khoannq tai ehinh kh::ic ,

IV- V6n titi trq, uy thae d~u.tu, eho vay rna- 8,249,962 7,688 81,055 106,427 196,131 1,292,849 1,501,952 11,436,064

Tcrn ehiu rui ro IV- Pha! hinh giAy to e6 giai - - 2,995,458 8,338,606 3,192,124 2,510,324 48,311 20,195,583 37,280,406

VI- Cac khoin nq khac(*) I - 20,767,424 - - - - - - 20,767,424

TAng nO"I1hai tra (2l I - 29,667,976 315,' ~3,552 187,305,363 156,550,841 169,278,401 24,306,456 21,932,271 904,464,860

Muc chenh nhiiY cam vai L$ nQi bing 42,260,189 26,321,857 (78,3"19,550) 19,041,761 39,127,757 (87,844,708) 64,246,969 37,470,648 62,244,923

IMuc chenh nhiiY cam vo; LS nQi, ngoiii bing 42,260,189 26,321,857 (78,39,550) 19,041,761 39,127,757 (87,844,708) 64,246,969 37,470,648 62,244,923

('): Olekhoim m.,1khang tinh din<i¥phong nii '0

II

28

I

NGANHANGTlnfON;G~I copHANDAu 'nr vA pHAT TRIENVI~T NAMlluip BIDV, 35 Hang vet, HoanKi~m,HaN(>i,CHXHCNVi~t Nam

Bao cao tai chinh hgp nh§tQuy III nam 2016

23.2. Riii ro ti'Sn t~

Chitieu EUR dtrQ'cquy dBi U~D dtrQ'cquy dBiGili tr] Vimg IT Cac loai ngoal t~ khac dli

TBngi dinrc Of) QB

TaisanI

1-Ti~n rn~t vang bac, d* quy 375,041 1,119,328 4,549 143,804 1,642,722

II- Ti~n giri tai NHNN I - 2,796,650 - - 2,796,650

III- Ti~n giri tai va cho yay cac TCTD khac 857,541 24,742,829 - 352,713 25,953,083

IV-ChUng khoankinh doanh (*) - - - - -V- Cong cu tai chinh pHai sinh va cac tai san tai

1,406,438 - 1,406,438chinh khac (*) I - -VI- Cho vay khach Mn$ (*) 294,329 64,479,680 - 368,281 65,142,290

VII- Chung khoand~ufu (*) - - - - -I

VIII- Gop vBn, d~utu ~ai han (*) - - - - -IX- Tai san cB dinh va bfrtdong san d~u nr - - - - -X- Cac tai san Co khac (*) 24,337 I 2,190,960 - 3,279 2,218,576

TBngtai san I 2,957,686 95,329,447 4,549 868,077 99,159,759,

NO'phai tra va vAn chii sir hfru - - - - -• I

L Ti~n gui cua va vaytI,r NHNN & cac TCTD230,803 59,352,804 - 237,929 59,821,536

khacII

II- Ti~n giri cua khach hang 2,331,877 33,670,172 - 163,345 36,165,394

IlI- Cac CCTCPS & cac khoannqtai chinh I - 353,776 4,211,148khac I - 3,857,372

IV- V6n tai trq,UTDT,iCV rna TCTD chiu rui347,984 1,026,189 - - 1,374,173

ro IV- Phat hanh gifry to co,gia - , 2,671 - - 2,671,VI- Cac khoimnqkhac (*) 47,550 966,655 - 121,541 1,135,746

VlI- VBn va cac quy ! - - -i - I -

TBng nQ'phai tra va vAn chiisir hiru 2,958,214 I 98,875,863 - 876,591 102,710,668

Trc;tngthai ti~n t~ n(li bang (528) (3,546,416) 4,549 (8,514) (3,550,909)

Trc;tngthai ti~n t~ ngoc;ti~ang 2,955I (33,100) 30,933 788I -

Tr~ng thai tiSn t~ n{li, rgo~i bing 2,427 i (3,579,516) 4,549 22,419 (3,550,121)I, .

Ghi chu: (*) Cac khoa~ ",¥c nay khOngbaogom so DPRR

!

f.

29

iI

NGAN HANG TRUONG ~I CO pHANDAu TU vA pHAT TruEN VItT NAMTM.p BIDV, 35 Hang Veil Hoan Kiern,HaNQi, CHXHCN vier Nam

Bao cao tili chinh hQ'p nh~tQuy III nam 2016

23.3.Riii ro t~anh khoan

Qua han Trong han .

Tren3 thang D€n 3 thang I D€n 1 thang Tir 1 - 3 thang Tir 3 - 12 thang Tir 1-5 nam Tren S namTAng

Tai san

1-TiSn mat vimg bac, da qui! - I 7,044,288 7,044,288

ll- TiSngiri tai NHNN 14,740,194 14,740,194

Ill- TiSn giri tai va eho vay cac TCTO khac(*)

IV- Chung khoim kinh doanh(*)

32,527,094

- I 1,706,263

6,972,247 22,311,351

52,930

8,358,422

10,289,501

7,072,241 77,241,355

12,048,694

V- Cac cong ell tai ehinh phailsinh va cactai san tai ehinh khac

C*) r

- ! 77,766 77,766

VI- Cho vay khach himgC*) I 13,668,295 21,238,781 , 46,967,940 108,115,577 199,664,232 97,840,746 187,716,355 675,211 ,926

Vll- Chung khoim dAutu(*)! 5,210,000 1,750,000 I 200,000 2,496,191 12,488,101 105,958,659 16,742,811 144,845,762

Vlll- GOpv6n, dAutu dai hani(*) - I 4,551,830 4,551,830

IX- Hi sim e6 dinh va b§t di)ng sim dAutu - I 8,388,058 8,388,058

x -Hi sim Co khacC*)

Tang tai san(1)

393,113

19,271,408 22,988,781

- i

103,263,545

8,149,862

125,733,877

11,025,451

245,542,065

2,991,484

225,438,812 224,471,295

22,559,910

966,709,783

NQ'phal tra1- TiSngiri cua va vay til NHNN, KBNN, BTC va cac TCTOkhac I

61,562,393 11,142,005 35,981,411 13,837,397 2,576,728 125,099,934

Il- TiSn giri cua khach hang 239,691,315 164,602,478 285,955,048 19,609,291 22,900 709,881,032

III- Cac congCII tai chinh phai sinh va cac khoim notiti chinhkhac i

IV- V6n tai tn;r,uy thae dAutu, cho vay rna TCTO chiu niiTO60,618 68,293 489,024 2,496,932 8,321,197 11,436,064

V- Phat hanh gi§y til'co gia '- I 3,029,089 8,890,465 5,118,395 46,874 20,195,583 37,280,406

V1-Cac khoimng khac(*) 9,858,094 10,909,330 20,767,424

Tang na phai tra(2)

Mile ehenh thanh khoBn rilllg= (1) - (2) 19,271,408 22,988,781

304,343,415

(201,079,870)

194,561,335

(68,827,458)

338,453,208

(92,911,143)

35,990,494

189,448,318

31,116,408

193,354,887

904,464,860

62,244,923

(*) Cae khoan m~cnay khong linh den d" phong rui roI

I

I

i

30

NGAN HANG THV'ONG M~I c,6 PHA.NDAu TV'vA pHAT TRIEN VI~T NAMThap BIDV, 35 Hang vei, Hoan Kiem,Ha N¢i, CHXHCN Viet Nam

Bao cao tili chlnh hQ'p nhAtQuy III nam 2016

24. Ty gia mi}t s6 IO\lingoai t~ vilo thM di@mcu6i ky bao cao:

Loal ti~n t~ 30/09/2016 3111212015

USD 21,949 21,890

EUR 24,830 24,446

GBP 28,747 33,173 !

CHF 22,923 22,630

IPY 219.65 185.70 .'

SGD 16,259 15,821

CAD 16,862 16,139

AUD 16,891 16,326

Ha N9i. ngay thdng nam2016

K~Toan Truong

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