Nqan hEmgThuonq rnai C6 phan B~c A

MVC LVC

Trang

Sang can 60i ke toan hop nh~t giCl'anien d(>

Sao cao ket qua heat 6(>ngkinh doanh hop nhat giCl'anien d(>

Sao cao luu chuyen tien t$ hop nhat giCl'anien d(>

Thuyet minh bao cao tai chfnh hop nhat giCl'anien d(>

1 - 2

3-4

5-6

7 - 33

NGAN HANG TMCP BAc A - BACABANK

Trl.l sQochinh: 117 £ll!cyng Quang Trung, P. Quang Trung, TP. Vinh - Ngh~ An 1ElT: (84-38) 3844 2771Fax: (84-38) 3841 7571 Websrte: www.baca-bank.vn

Ngan hang Thuo'nq rnai Co phan Bac ASANG CAN 861KE ToAN HQ'P NHAT GIO'A NIEN 80tai ngay 30 thimg 06 narn 2017

Bi~u 56: B02afTCTD-HN

3010612017 3111212016Thuyet (trinh bay ir;Ji)minh ttieu aong tri~u aong

TAl sAN

Ti~n m~t, vanq bac, ela quy 3 686.567 426.131

TiE}ngi.Pit~i Ngiln hang Nha nuocVi¢t Nam ("NHNN") 4 218.067 402.066

Tien gi.Piva cho vay cac TCTD khac 5 10.498.364 6.279.533

Ti~n gLYital TCTD khac 5.1 8.683.864 222.033Cho vay cac TCTD khac 1.885.000 6.128.000Dl,J'phonq rui ro cho vay cac TCTD khac (70.500) (70.500)

Ch(Png khoan kinh doanh 6 104.963 104.963

ChLrng khcan kinh doanh 128.469 128.469DI,I'phonq rui ro chl1ng khoan kinh doanh (23.506) (23506)

caccong cu TC phai sinh va cac tai san TC khac 7 5.938 29.299

Cho vay khach hang 50.322.557 47.658.336

Cho vay khach hang 8 50.922.568 48.102.315Dl,J'phonq rui ro cho vay khach hang 9 (600.011 ) (443.979)

Ch(Png khoan el~u tlJ' 10 18.765.827 17.231.308

Chl1ng khoan d~lUtV' san sang d~ ban 18.422.449 16.786.010Chung khoan dau tV' giCJ'den ngay dao han 600.342 611.950Dl,J'phonq rui ro chl1ng khcan dau tV' (256.964) (166.652)

Gop v6n, d~u tlJ' dal han 11 252.271 252.271£lau tV'vao cong ty conV6n g6p lien doanh£lau tV' vao cong ty lien ket£lau tV'dai hc;1nkhac 287.650 287.650Dl,l' phang giam gia dau tV' dai hq.n (35.379) (35.379)

Tai san c6 eljnh 656.685 658.579

Tai san co ainh hCfu hinh 111.963 121.365Nguyen gia tai san c6 djnh 267.690 265.810Hao man tai san c6 djnh (155.727) (144445)

Tai san co ainh [hue [ai chfnhNguyen gia tai san c6 djnhHao mon tai san c6 dinh

Tai san co ainh va hinh 544.722 537.214Nguyen gia tai san c6 dinh 603.234 590.482Hao mon tai san c6 dinh (58.512) (53.268)

B~t dQng san d~u tlJ' 8.987 15.554

Nguyen gia bat dong san d~lUtV' 8.987 15.554Hao man bat dong san dau tV'

Tai san Co khac 12 2.704.899 2.880.108Cac khoan phai thu 12.1 105.900 95.020Cae khoan lai, phi phai thu 2.570426 2.721.075Tai san thue TNDN hOElnIq.i 1.298 1.298Tai san C6 khae 12.2 27.275 62.715

Trang a6: LQ'i the thU'O'ng mr;JiDl,J'phang rui ro cho cac tai san C6 noi bang khac

TONG TAl SAN 84.225.125 75.938.148

Cac thuy~t minh (ffnh kem tif m(Jc 1cJ~n28 fa mQtphtm cua cac bao cao tai chfnh hQ'pnh~t nay

Ng€m hang Thuonq rnai Co phan B~c ASANG CAN 801 KE ToAN HOOPNHAT GICrA NIEN 80 (tiep theo)t~i ngay 30 thang 06 narn 2017

Si~u56: B02afTCTD-HN

3010612017 3111212016(trinh bay Il;1i)

tri~u a6ng ttieu a6ng------~

rhuy§tminh

NO' PHAI TRA

Cae khoan nQ'Chinh phu va NHNN

Ti~n gLPiva vay cac TCTD khacTien glYi ella cac TCTD khacVay cac TCTD khac

Ti~n gLPicua khach hang

13

1414.114.2

15

119.144

11.547.9229.691.8581.856.064

63.109.560

428.139

7.138.4265.352.6041.785.822

59.156.703

cac eong cu TC phai sinh va cac khoan nQ'TC khac 7

v6n tai tro, uy thac d~u tLl', eho vay TCTD chju rul ro

Phat hanh gi~y tcYco gia 16

2.287

1.450.000

1.952.4331.729.882

7.901

1.450.000

1.949.8701.547.005

Cae khoan nQ' khacCac khoan lai, phi phai traThue TNDN hoan lai phai traCac khoan phai tra va conq no knacDl,I'ph6ng eho cong no tiern ~n va cam ket nqoai bang

TONG NO' PHAI TRA

VON CHU 56' HO'U

V6n chu sc)ohiPu

Von cue rcmVon dieu IeVon c:1~utuoXDCBThang duovon e6 ph~nCOphieu quyc6 phieu uoudaiVon khac

17 222.551 402.865

78.181.346 70.131.039-------

19

19

6.043.779

5.007.398

5.000.000

5.807.109

5.007.398

5.000.000

19.1 7.398 7.398

Quycua rcmCMnh I~ch Iy gia hoi aoai

CMnh i~ch aanh gia i?i lai san

LO'inhu?n chua phan phDil (Lo lOyk6)

LQ'i ieh eua e6 dong thi~u s6

TONG VON CHU 56'HO'U

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

19.1 235.296 235.296

19.1 801085 564.415

19.1 6.043.779 5.807.109-------

84.225.125 75.938.148-------NgLl'Crili!lp Kiem soat

Vinh, Vi$t Nam

Ngay4.1-tMng .7.nam 2017

@eo TONG GIAM DOC

::86 J/?q-c ~t5-~ ~qj

Cac thuy6t minh afnh kem ttf ml,1C1 aen 28 fa mOt phEw cva cac bao cao tai chlnh hQ'p nh~t nay

2

Nqan hang Thuonq rnai Co phan SacA Bi~u 56: B03a/TCTD-HN

BAo cAo KET QuA HOAT 80NG KINH DOANH HOP NHAT GICrA NIEN 80eho Quy 2 k~t thuc nqay 30 thanq 06 narn 2017

LOy ktJ ur clau ky cltJn

Thuyet Quy 212017 Quy 212016 30/0612017 30/0612016

minh tri?u clang trieu clang tri?u clang trieu clang

Thu nhap lai va cac khoan thu nhap luang Il,l' 20 1.757.348 1.416.542 3.280.059 2.656.614

Chi phi lai va cac khcan chi phi luang Il,l' 21 (1.279.936) (1.008.408) (2.491.268) (1 978.409)

Thu nhap lai thuan 477.412 408.134 788.791 678.205

Thu nhap hi heat d6ng dich vu 22 69.369 6.866 74.633 10.952

Chi phi heat dong dich VI,.I 22 (5.321) (5.038) (10202) (10.611)

Lai/(16) thuan tll' hoat d¢ng djch vu 22 64.048 1.828 64.431 341

Lai/(16) thuan tiP hoat d¢ng kinh doanh nqoal h6i 23 7.870 (1.174) 15.665 (17.821)

Uii/(16) thuan tll' mua ban chLPng khoan kinh doanh

Lai/(16) thuan tiP mua ban chLPng khoan d~u tw 61 (12.377) 6.606 (29.366)

Thu nhap tlY heat dong khac 6.900 9.915 15.738 19096

Chi phi hoat dong khac (32.997) (60) (39.399) (778)

Lai/(16) thuan tiP heat d¢ng khac (26.097) 9.855 (23.661) 18.318

Thu nh~p tiP gop v6n, mua c6 phan 2.288 2.758 2.356 6.718

TONGTHUNH~PHO~TDQNG 525.582 409.024 854.188 656.395

Chi phi nhan vien 24 (77.451 ) (62.289) (138.237) (125.344)

Chi phi khau hao va khau trlY 24 (8.116) (8.784) (16.504) (10.499)

Chi phi hoat dong khac 24 (74.450) (64.551) (154.910) (125.203)

TONG CHI PHi HO~T DQNG (160.017) (135.624) (309.651) (261.046)

LQ'i nhuan thuan tiP hoat dQng kintn doanh trlJ'cYcchiphi dl,l' ph6ng rui ro tin dl,lng 365.565 273.400 544.537 395.349

Chi phi dl,l' ph6ng nJi ro tin dl,mg (211.690) (155.244) (247856) (155.244)

Hoan nhi;lp dl,l' phOng nji ro tin dl,mg (1.512) (1.512)

TONG LQ'I NHU~N TRU'O'C THUE 152.363 118.156 295.169 240.105

Cac thuy~t minh ainh kem tLYm(Jc 1 a~n 28 fa mot phfln cua cac Ma CaD tai chinh hQ'p nhl.lt nay

3

Ngan hang Thuonq rnai Co phan B~cAsAo cAo KET QuA HOAT £lONG KINH DOANH HOP NHAT GICrA NIEN 80 (ti€!ptheo)cho Quy 2 k~t thuc nqay 30 thanq 06 narn 2017

Bi~u 56: B03afTCTO-HN

LOy ke til'drw ky aen

Thuyet Quy 212017 o»212016 3010612017 3010612016

minh tri~udong trieu aong tri~u dong tri~u dong

Chi phi thue TNDN hien hanh 18 (29.877) (23.289) (58.500) (47.617)

Chi phi thue TNDN hoan lai

Chi phi thue TNDN (29.877) (23.289) (58.500) (47.617)

LQ'I NHU~N SAU THU~ 122.486 94.867 236.669 192.488

Ki~m soat

AJr;( ./0,,1'

K€!toan

Vinh, Vi~t Nam

Ngay.1.ithang .ham 2017

dElePHd T~?:;g ONG GIAM f) ~-

e ffao-c OIl)A' Ar~Ctr. J'(jO-Ilp JYI14t

Cac thuyet minh dinh kern tir muc 1 den 28 fa mo! ph~n cue cacbeo cao tei chinn hQ'pnMt nay

'/ .... , ~ \1"

4

Ngan hanq Thu'onq mai Co phan sac AsAo cAo LLYUCHUYEN TIEN TI; HQ'P NHAT GICrA NIEN £)0eho Quy 2 k~t thuc nqay 30 thang 06 narn 2017

Thuyetminh

LU'U CHUYEN TI~N TLr HO~ T DQNG KINH DOANH

Thu nnap lai va cac khoan thu nhap tuonq II)' nhan dll'Q'cChi phi lai va cac chi phi Ill'O'ng II)' da IraLai/(16)Iii heat dong dich vuChenh I$ch so tien thuc thu/thuc chi Iii heat dong kinhdoanh chLYngkhoan, nqoai 1$Thu nhap khacTi~n thu cac khoan no da dll'Q'c XLrIy xoa, bu dap b~ngnguen dl)' phOng rui roTi~n chi Ira cho nhan vien va heat dong quan Iy, cong vuTi~n Ihue thu nhap thuc nop Irong ky 18

LU'u chuylm tilln thuan tll> hoat dQng kinh doanh trwocnhCPngthay dbi vll tai san va von lU'u dQng

NhCPngthay cI6i ve tai sim hO{Jt09n9

(Tang)/giam cac khoan li~n gtii va cho vay cac TCTDkhac(Tang)/giam cac khoan ve kinh doanh chLYngkhoan(Tang)/giam cac cong cv TC phai sinh va cac lai san TCkhac(Tang)/giam cac khoan cho vay khach hang(Tang)/giam nguon dl)' phong de bu dap 16nIhal cackhoan (tin dl,mg, chLYngkhoan, d~u Ill' dai hi;ln)(Tang)/giam khac v~ tai san hoat dong

NhCPngthay cI6i ve cong n9' hO{Jt09n9

Tang/(giam) cac khoan nQ'Chinh phu va NHNNTang/(giam) cac khoan lien gtii, tien vay cac TCTDTang/(giam) lien gLri cua khach hang (bao gem ca KBNN)Tang/(giam) phal hanh giay 16'co gia (ngoi;li trli giay 16'c6gia pMI himh dll'Q'Ctinh vao hOi;l1dong tai chinh)Tang/(giam) von tai trQ', uy tMc d~u tll', cho vay ma TCTDchiu rui roTang/(giam) cac cong Cu TC phai sinh va cac khoan nO'TC khacTang/(giam) khac ve cong nO'hOi;l1dongTang/(giam) cac quy cua TCTD

LU'u chuylm tilln thuan tll> ho~t dQng kinh doanh

LU'U CHUYEN TI~N TLr HO~ T DQNG DAu TU'

Mua sam tai san co dinhTien Ihu ILrInanh Iy, nhLl'Q'ng ban TSC£)Tien chi ra do thanh Iy, nhll'O'ng ban TSC£)Mua sam bM dong san c~u Ill'Tien Ihu Iii ban, Ihanh Iy bM dong san cau Ill'Tien chi ra do ban, Ihanh Iy bat dong san dau Ill'Tien chi d~u Ill', g6p von vao cac dO'nvi khckTien thu d~u tll', gop von vao Cck dO'nvi khacTien Ihu cb ILYCva IO'inhu~n dll'Q'c chia tli cac khoan dautll', gop von dai hi;ln

Lll'U chuy~n ti~n thu~n tll> ho~t dQng d~u tll'

Bi~u 56: S04a/TCTD-HN

LOy ke tir oau ky c1en3010612017 3010612016

tricu 06ng tricu c16ng

2.523.662 2.907.420(2.308.391 ) (2.039.037)

64.431 341

926.832 (47.187)(23.661) 16.132

(293.148) (252.021)(79.484) (56.709)

810.241 528.939v

(1.485.000)(2.274.924) (3.193.762)

23.361(2.820.252) (1.990.845)

(3.023)27.043 (136.173)

(308.995) (886.923)4.409.496 (690.120)3.952.857 4.280.651

4

(5.614) 7.901

(159.329) 45.661(59.695)

2.165.861 (2.094.362)

(14.632) (5.514)22

6.568

(28.276)46.314

2.356 6.718

(5.686) 19.242

Cac thuyet minh cJfnhkem t{J'm(,Jc 1cJttn 28/a mot phan cua cac baa cao tai chfnh hQ'pnhat nay

5

Nqan hang ThU'O'ng rnai Co phan Bac AsAo cAo LU'U CHUY~N TIEN TI; HOOPNHAT GICrA NI~N 80 (tiep theo)cho Quy 2 k~t thuc nqay 30 thang 06 narn 2017

Bi~u 56: B04afTCTD·HN

Thuy~1minh

30106/2017 3010612016lri~ud6ng Iri~ud6ng-----=....!...::.~=

LOyk~ It) d~u ky cJ~n

LU'UCHUYENTIENnr HO~T DONGTAl CHiNH

Tang von dieu 1$Tien thu tLf phat hanh giay to co gia dai han co <1u<1ieuki$n tinh vao von tl,l' co va cac khoan von vay dai han khacTien chi thanh toan giay to co gia dai han co <1u<1ieukientinh vao von tl,l'co va cac khoan von vay dai han khacCo tuc tra cho co <1ong,100inhuan da chiaTien chi ra mua co phieu ngan quyTien thu <1U'O'cdo ban co phieu ngan quy

Luu chuyen tilln thuan tiJ>hoat <19n9tai ehinh

LlI'u ehuy~n tilln thuan trong ky

Tilln va cac khoan tll'Cl'ng dll'Cl'ng tilln t\li thai di~m d~uky

Dillu ehinh anh hll'cYng ella thay d6i tY gia

Ti~n va cae khoan tll'Cl'ng dll'Cl'ng ti~n t~i thai di~m eulliky

600.000

600.000

2.160.175 (1.475.120)

7.757.823 4.940.876

25= __ .....;.,9...;,,9_17,.;..9;.,,;9.,.;..8=~_.;;.;3 ...;,,46;_;5..;.;.7,.;.5~6

NgU'CriI~p Ki~m soat

N~ 14'~ Mr"d fuwll'J~~--~--------~~~~--~--------

~~ toan TrU'ong ,a-.TOng Gi~m q~c , ~'PHO TONG GIAM DOC

$elYiftC ~,;'Il? J{Mt

Ketoan

Vinh, Vi~t Nam

Ngay.[t-lhang .1:-nam 2017

Cac thuy~t minh dinh kem tif m(Jc 1 den 28 la m9t ph{Jn cua cac baa cao fa; chfnh hQ'pnhat nay

6

Ngan hang Thuonq mai Co phan Bac A Bi~u so: B05afTCTD-HN

THUYET MINH cAc BAo cAo TAl CHINH HQ'P NHAT GICrA NIEN 80tai ngay 30 thanq 06 narn 2017 va cho Quy 2 narn 2017 k~t thuc cung ngay

1. GICYITHI~U VE NGAN HANG

Ngi!m hang ThU'O'ngrnai CO phan B~c A (sau day gQi t~t la "Nqan hang" hose "B~c A") langan hang thU'O'ngrnai cO phan dU'Q'cthanh I~p tai nvoc C¢ng hoa Xa hOi Chu nghia Vi$tNam.

Thanh I~p va Hoet d¢ng

Ngan hang dU'Q'cthanh lap ngay 01 thanq 09 narn 1994 theo Gi!ly phep so 0052-NHfGPcua Ngan hang Nha nuoc Viet Nam voi thai gian heat d¢ng la 99 narn k~ tli nqay cap giayphep I~md~u tien.

Ngan hang dU'Q'cthanh lap nharn thuc hi$n cac giao dich ngan hang bao gom huy dong vanhan tien gtYing~n han, trung han va dai hi;1ntu' cac t6 chLYCva ca nhan; cho vay ng~n h<;ln,trung h~n va dai h~n doi vcYicac t6 chLYCva ca nhan tren cO'so tinh ch!lt va kha nang nguonvon cua Ngan hang; thl!c hi$n cac giao djch ngo~i t$, cac djch Vl,Jtai trQ'thU'O'ngm~i quoct~, chi~t kh!lu thU'O'ngphi~u, trai phi~u va cac gi!ly to c6 gia khac; va cae dieh Vl,Jngan hangkhac c1U'Q'cNgan hang Nha nU'cYccho phep.

Von fJieu I~

Von cfieu 1$ cua Ngan hang t~i ngay 30 th~lng 06 nam 2017 la 5.000.000.000.000 c10ng(Nam nghin ty dong).

H¢i dong Quan trf

Cac thanh vien H¢i dong Quan tri t~i thai di~m I~p bao cao nay gom:

Hg va tenBa Tr~n Thi ThoangBa Thai HU'O'ng6ng V5 Van Quang6ng 8c;ing Thai NguyenBa Hoang Hong H<;lnh

Ban Tong Giam doc

ChLPc v~

Chu tichPh6 Chu tichUy vienUy vienUy vien

Ngay Thong doc NHNN chu~n y (bo nhi~m)

Tai bo nhi$m vao ngay 24 thang 04 nam 2013Tai bo nhi$m vao ngay 24 thang 04 nam 2013Tai bo nhi$m vao ngay 24 thang 04 nam 2013Tai bo nhi$m vao ngay 24 thang 04 nam 2013B6 nhi$m vao ngay 17 thang 04 nam 2015

Cae thanh vien Ban TOng Giam doc t~i thai di~m I~p bao cao nay gom:

Hg va ten8a Thai HU'O'ng6ng 8~ng Trung DOng

6ng Chu Nguyen Binh6ng TrU'O'ngVTnhLQ'i6ng V5 Van Quang6ng Nguyen TrQngTrung6ng Nguyen Vi$t Hanh6ng Nguyen Quoc 8~t6ng Le NgQeHong Nh~t6ng Nguyen Ai Dan

ChLPc v~

TG8Ph6 TOng Giamdoc thU'cmgtrl!CPh6 TG8Ph6 TG8Ph6 TG8Ph6 TG8Ph6 TG8Ph6 TG8Ph6 TG8Ph6 TG8

Ngay Thong doc NHNN chu~n y (bo nhi~m)

BOnhi$m vao ngay 14 tMng 04 nam 2008

80 nhi$m vao ngay 09 thang 11 nam 2016

Bo nhi$m vao ngay 01 thang 03 nam 2008B6 nhi$m vao ngay 31 thang 05 nam 2008B6 nhi$m vao ngay 30 thang 06 nam 2009B6 nhi$m vao ngay 15 thang 05 nam 2003B6 nhi$m vao ngay 06 thang 03 nam 2014BOnhi$m vao ngay 15 thang 09 nam 2015Bo nhi$m vao ngay 28 thang 10 nam 2015B6 nhi$m vao ngay 16 thang 02 nam 2016

Trus&Ngan hang ThU'O'ngm~i CO ph~n B~c A c6 trl,Jso chinh c11;1tt~i so 117, Quang Trung, thanhpho Vinh, tinh Ngh$ An. Vao thoi c1i~m30 thang 06 nam 2017, NgEInhang c6 m¢t (01) HOiso chinh va hai mU'O'isau (26) chi nhtlnh dang ho~t d¢ng t~i cac tinh va thanh pho tren canU'cYc.

7

Nqan hang Thuonq mal Co phan Bac A Bi~u 56: B05a/TCTD-HN

THUY~T MINH cAc BAa cAo TAl CHINH HQ'P NHAT GICrA NIEN £)0 (tiep theo)t<;lingay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 k~t thuc cunq nqay

1. GIOI THII;U VE NGAN HA.NG (ti~p theo)

Cong ty con

Tai ngay 30 thang 06 narn 2017, Ng2mhang co mot (01) cong ty con do Ngan hang so hCl'u100% von la Cong ty TNHH Mot thanh vien Ouan Iy NO'va Khai thac Tai san - Ngan hangTMCP Bac A (sau day 99i tat la "BAC A - AMC"), hoat oOng trong linh vue quan Iy nO',vekhai thac tai san bao darn no vay theo quyet oinh thanh I~p so 939/Q£)-H£)QT cua HOioongOuan tr] Bac A ngay 12 thang 12 narn 2009 va Quy~t oinh so 330IQ£)-NHNN cua Thong oocNgan hang Nha nuoc ngay 11 thanq 02 narn 2010.

Nhan vien

Tong so can bo cong nhan vien cua Ngan hang (bao g6m ca BAC A - AMC) vao nqay 30thanq 06 narn 2017la 1.518 ngU'cYi(tal ngay 31 tMng 12 narn 20161a 1.502 ngU'CYi).

2. cAc cHiNH sAcH KE TOAN CHU YEU

2.1 Tutin thu theo cae Chuan m~ Ke toan Vi~t Nam va H~ thong Ke toan cac TCTD Vi~tNam

Ngan hang khang oinh cac bao cao tai chinh hO'pnhat giCl'anien 00 oinh kem dU'O'cI~p tuanthu theo cac Chuan ml,l'CK~ toan Vi$t Nam va H$ thong K~ toan cac TCTD Vi$t Nam.

. 2.2 CO's& I~p cac bao cao tai chinh h(J'fJnhat

Cac bao cao tai chinh hO'p nhat giCl'anien 00 cua Ngan hang dU'O'ctrinh bay theo oan vi66ng Vi$t Nam ("VN£)"), OU'O'Clap theo H$ thong K~ toan cac TO chLi'c Tin dl,mg Viet Namtheo Quy~t oinh so 479/2004/Q£)-NHNN ngay 29 thang 04 nam 2004 do Thong £)oc Nganhang Nha nU'cYcViet Nam ban hanh c6 hi$u Illc to' ngay 01 thang 01 nam 2005 va cacquy~t oinh bO sung, slYa oOi Quy~t oinh 479/2004/Q£)-NHNN; Quy~t oinh so 16/2007/Q£)-NHNN ngay 18 tMng 04 nam 2007; Thong tU'so 49/2014ffT -NHNN ngay 31 thang 12 nam2014 cua Thong ooc Ngan hang Nha nU'cYcViet Nam va H$ thong Chuan ml,l'CK~ toan Vi$tNam do 80 Tai chinh ban hanh bao gom:

... Quy§t oinh so 149/2001/Q£)-BTC ngay 31 thang 12 nam 2001 ve vi$c ban hanh vacong bo 4 chuan ml,l'cke toan Vi$t Nam (oO't 1);

... Quyet oinh so 165/2002/Q£)-BTC ngay 31 tMng 12 nam 2002 ve viec ban hanh vacong bo 6 chuan ml,l'Cke toan Vi$t Nam (oO't2);

... Quyet oinh so 23412003/Q£)-BTC ngay 30 thimg 12 nam 2003 ve vi$c ban hanh vacong bo 6 chuan ml,l'Cke toan Vi$t Nam (oO't3);

... Quyet oinh so 12/2005/Q£)-BTC ngay 15 thang 02 nam 2005 ve vi$c ban hanh va congbo 6 chuan ml,l'Ck~ toan Vi$t Nam (oO't4); va

... Quyet oinh so 100/2005/Q£)-BTC ngay 28 thang 12 nam 2005 ve vi$c ban hanh vacong bo 4 chuan ml,l'c ke toan Vi$t Nam (6O't5).

Cac bao cao tai chinh hO'p nhat giCl'anien 00 kem theo oU'Q'cI~p tren CO' so tuan thu cacnguyen t~k va thong 1$ke toan 6U'O'cchap nh~n t<;liViet Nam. Bang can ooi k~ toan hO'pnhat giCl'anien 00, bao cao ket qua hO<;ltoong kinh doanh hO'pnhat giCl'anien 60, bao caolU'uchuyen tien t$ hO'pnhat giCl'anien 00 va cac thuyet minh oi kem cOng nhU'vi$c SlYdl,mgcac bao cao nay khong danh cho nhCl'ngai khong thong hieu cac thong 1$, thu tl,lC vanguyen tac k~ toan Viet Nam va ngoai ra, cac bao cao nay khong nham the hi$n tinh hinhtai chinh, k~t qua hO<;ltoong kinh doanh va lU'u chuyen tien t$ cua Ngan hang theo nhCl'ngnguyen tac va thong 1$k~ toan oU'O'Cchap nMn rong rai 0 cac quoc gia va the ch~ benngoai Viet Nam.

.~

8

Ngan hang Thuonq mai eEl phan Bac A Bi~u 56: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl CHiNH HQ'P NHAT GIO'A NII~N80 (tiep theo)tai ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cung ngay

2. cAc CHiNH SACH KE ToAN CHU YEU (tlep theo)

2.3 Ky beo cao

Narn tai chinh cua Ngtm hang b~t 6~u vao nqay 01 thanq 01 va ket thuc vao ngay 31 thanq12.

sao cao tai chinh hop nhat giQ>anien dOnay dU'Q'cI~p cho Quy 2 narn 2017 bat d~u vao ngay01 thanq 04 va ket thuc vao ngay 30 thanq 06 narn 2017.

2.4 Hg-p nMt cacbao cao tai chinh

Cac bao cao tal chinh hop nhat giQ>anien dObao gom cac bao cao tai chinh cua Ngan hangva cua cong ty con cho ky bao cao (nhu dU'Q'ctrinh bay trong Thuyet minh s6 2.3). Sao caotai chinh cua cong ty con c6 cung nien dO I~p bao cao va stY dl,lng cac chinh sach ke toanmOtcach nhat quan vai Ngan hang.

Tat ca cac so dU' va cac giao dich nQi bQ, ke ca cac khoan lai chU'a thl,l'c hi$n phat sinh tlYcac giao dich nOibQda du'Q'clo~i trlY hoan toano

Sao cao tai chinh clla cong ty con (trlnh bay trong Thuyet minh s6 1) dU'Q'chQ'p nhat vaobao cao tai chinh clla Ngan hang theo phU'O'ngphap hQ'p nhat toan ph~n bat d~u tlY ngayNgan hang c6 quy~n kiem soat. Sl,I'kiem soat ton t~i khi Ngan hang c6 quy~n, trl,l'c tiep haygitm tiep, chi phoi cac chinh sach tai chinh va ho~t dOng clla dO'nvj nh~m thu dU'O'cIO'iichtlY cac hOCiltdQng clla cac dO'nvj d6. Ket qua ho~t dOng kinh doanh clla cac cong ty con maidU'Q'cmua ho~c mai oU'Q'cthanh Iy trong nam dU'Q'chCilChtoan vao bao cao ket qua ho~tdQng kinh doanh hQ'pnhat mQtcach hQ'p19tinh tlY ngay mua ho~c tinh den ngay thanh IY.

2.5 Cac khoim cho vay va iPng trU'CYckhclch hang

Cac khoan cho vay va Lmg trLl'ac khach hang oU'Q'ccong bo va trlnh bay theo s6 duonQ'goct~i thai oiem ket thuc ky bao cao.

2.6 Dt,J'ph6ng ru; ro tin d!mg

Rlli ro tin dl,mg thu~n clla cac khoan cho vay kMch hang dU'O'ctinh b~ng gia trj con I~i cllakhoan cho vay trlY gia trj clla tai san bao dam da dU'Q'cchiet khau vai cac ty 1$theo cac quydjnh hi$n hanh clla Ngan hang Nha nU'ac.

Dl,I'phong Cl,Jthe dU'Q'Ctrich I;ilptren rui ro tin dl,Jngthu~n clla cac khoan cho vay theo cac ty1$tU'O'ng(mg vai tlYng nh6m nhU'sau:

Nh6m

1

2345

LO<;li

NQ'du tieu chu~mNQ'c~n chu yNO'dU'ai tieu chu~1nNQ'nghi ngaNQ'c6 kha nang mat v6n

• . ';t~~ ~ .' ",,~.,",,::!--- ..... ~

.r}? j~ :(j(,l' phOng ell tfi~·.

0%5%

20%50%100%

Theo quy djnh, dl,l' phong chung dU'Q'ctrich I;ilpde dl,l' phong cho nhQ>ngton that chU'aoU'Q'cxac oinh trong qua trlnh phan 10CilinQ'va trich I~p dl,l' phong Cl,Jthe va trong cac trU'ang hQ'pkh6 khan v~ tai chinh clla cac to chlYCtin dl,Jngkhi chat 1U'Q'ngcac khoan nO'suy giam. Theod6, Ngan hang phai thl,l'c hi$n trich laP va duy trl dl,l' ph6ng chung b~ng 0,75% tong gia trjcac khoan nQ'dU'Q'cphan IOCilitlYnh6m 1 den nh6m 4.

9

Ngan hang Thu-onq rnai Co phan Bac A Bi~u s6: B05a/TCTO-H N

THUY~T MINH cAc BAo cAo TAl CHiNH HOP NHAT GICrA NII~N£)0 (ti~p theo)tai ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cLIngnqay

2. cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

2.6 DI,Pph6ng rui ro tin dl}ng (tiep theo)

DI,l'phonq dU'9'cghi nhan nhu mot khoan chi phi tren bao cao ket qua heat dQng kinh doanhh9'P nhat gili'a nien dQva dU'9'CsU>dl,mgd~ xU>Iy cac khoan no xau.

Theo quy dinh, Ngan hang thanh lap HQid6ng XU>Iy Rui ro de xU>Iy cac khoan no xau ne.unhu chung du'oc phan 10<;1ivao nhom 5, hoac neu khach hang vay 113phap nhan giai the,pha san, hoac la ca nhan b! chet hoac mat tlch.

2.7 Ch{Pngkhoan kinh doanh

ChCmgkhoan kinh doanh la nhli'ng chCmg khoan no, chll'ng khoan von, chll'ng khoan kMcdU'9'cNgan hang mua h~n va dl,l'dinh ban ra trong thai gian ngan nham ml,Jcdich thu 19'itLi'vi¢c hU'ang chenh I¢ch gia.

Chll'ng khoan kinh doanh dU'9'cghi nh~n theo gia goc vao ngay giao d!ch.

Cac chll'ng khoan nay dU'9'cxem xet kha nang giam gia t<;1ithai diem I$p bao cao tai chinh.Chll'ng khoan kinh doanh dU'9'c I~p dl,l' phong giam gia khi gia tr! ghi so cao hO'ngia tr! th!trU'ang. DI,l'phong giam gia dU'9'cghi nh$n vao bao cao ket qua hO<;1tdQng kinh doanh h9'Pnhat gili'a nien dOtren khoan ml,JC"Leillo thu~n tif mua ban chifng khoan kinll doanh".

2.8 Ch{mg khoan dtw tU'

2.8.1 Chung khoan giCYafW ngfw aao h?n

Chll'ng khoan gili' den ngay dao h<;lnla cac chll'ng khoan n9' dU'9'c Ngan hang mua h~n voiml,JCdich d~u tU'd~ hU'ang lai suM Chll'ng khoan gili' den ngay dao hi;mc6 gia tr! dU'9'cxacdinh va c6 ngay dao h<;1nCl,Jthe.

Cac chll'ng khoan nay dU'9'cghi nh~n theo m¢nh gia t~i thai diem mua, ph~mchiet khau/phl,JtrQi la chenh I¢ch am/dU'O'nggili'a gia goc voi gia tr! cua khoan ti~n g6m m¢nh gia cQng (+)lai don Uch trU'oc khi mua (doi voi chll'ng khoan n9' tra lai saul ho?c trLi' (-) lai nh~n tru>occha phan bo (doi voi chll'ng khoan n9' tra lai trU'&c), dU'9'cphan bo vao bao cao ket qua kinhdoanh h9'P nhat gili'a nien dO theo phU'O'ngphap dU'ang th~ng trong suot thai gian con I~icua chll'ng khoan. Lai dl,l'thu dU'9'ctinh theo phU'O'ngphap dU'ang th~ng theo thai gian namgili' con I~i cua chll'ng khoan.

Chll'ng khoan gili' den ngay dao h~n se dU'9'cxem xet v~ kha nang giam gia. Chll'ng khoandU'9'c I$p dl,l' phong giam gia khi c6 gia tri Sl,Jtgiam gia tr! lau dai. DI,l'phong giam gia dU'9'cghi nh$n vilo bao CilO ket qua ho?t dOng kinh doanh h9'P nhat gili'a nien dQtren khoim ml,JC"Leillo thu~n tif mua ban ch(mg khoan a~u ttl'.

2.8.2 Chifng khoan san sang ae ban

Chll'ng khoan san sang de ban bao gom cac chll'ng khoan n9' va chll'ng khoan von dU'9'cNgan hang nam gili' v&i ml,JCdich d~u tU' va san sang de ban, khong thuQc lo~i chll'ngkhoan mua vao ban ra thU'ang xuyen nhU'ng c6 th~ ban bat Cll' Iuc nao xet thay c6 19'ivaNgan hang khong phai la co dong sang I~p; hoc;icla doi tac chien 1U'9'c;ho?c c6 kha nangchi phoi nhat d!nh vao qua trinh I~p, quyet d!nh cac chinh sach tai chinh va ho~t dQng cuadoanh nghi¢p nh$n d~u tU' thong qua van ban thoa thu~n cU>nhan Sl,l'tham gia HQi dongquan tr!/Ban di~u ha"nh.

Chll'ng khoan von san sang de ban luan dU'9'ch~ch toan theo gia mua.

10

Ngan hang ThU'O'ng rnai cephan Bac A Bi~u 56: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GICrA NIEN DO (ti~p theo)tai ngay 30 thang 06 narn 2017 va cho Quy 2 narn 20 17 k~t thuc cLIngngay

2. cAc cHiNH sAcH KE ToAN CHU YEU (tiep theo)

2.8 Chimg kho{m aau tir (ti~p theo)

2.8.2 Chifng kboen san sang ali ban (ti~p theo)

Chung khoan no s~n sang d~ ban dU'O'chach toan theo menh gia tal thai di~m rnua. phanchiet khau/phu trQi la chenh I$ch am/dU'O'ng giCl'agia g6c vO'i gia tri cua khoan tien gommenh gia cQng (+) li3i don tlch truce khi mua (doi voi chung khoan no tra li3i saul hoac trli(-) li3i nhan truoc cho phan b6 (doi vcYichung khoan NO'tra li3i truoc) , du'oc phan b6 VaGbao cao k~t qua kinh doanh hop nhat giCl'anien d¢ theo phU'ang phap dU'ang th~ng trongsuot thai gian con l<;IicLla chung khoan. Li3i dt,J'thu dU'O'ctinh theo phU'ang phap dU'angthang theo thai gian nam giCYU'cYctinh con I<;Iicua chung khoan.

Chu'ng khoan s~n sang de ban se dU'O'cxem xet ve kha nang giam gia. Chung khoan du'O'clap dt,J'phong giam gia khi gia tri thi trU'cl'ngthap han gia tri ghi 56. Dt,J'phong giam gia dU'O'cghi nh$n VaG bao cao ket qua kinh doanh hO'p nhat giCl'anien d¢ tren khoan mt,Jc"Uiillothuan tif mua ban chifng khoan oau tt..l'.

2.9 f)au tU'vao cong ty con

Cac khoan d~u tU'VaGcong ty con ma trong d6 Ngan hang nam quyen ki~m soat dU'O'ctrinhbay theo gia goc. Cac khoan phtm ph6i IO'inhuan ma Ngan hang nh$n dU'O'ctli 56 IO'inhu$nlOy ke cLla cong ty con sau ngay Ngtm hang nam quyen ki~m soat dU'O'cghi VaGket quahO<;ltd¢ng kinh doanh trong ky cLla Ngan hang. Cac khoan phan ph6i khac nhan dU'O'cdU'O'cxem nhU'phan thu hoi cua cac khoan dau tU'va dU'O'cghi giam gia tri cua khoan dau tU'.

2.10 f)tw tU'gop von dai hCfmkhilc

Cac khoim dau tU' g6p v6n dai h<;lnkhac th~ hi$n cac khoan d~u tU' v6n VaGcac dan vi kh,kma Ngan hang nam dU'cYi20% quyen bi~u quyet va dong thai Ngtm hang la c6 dong sangI$p; ho~c la d6i tac chien IU'O'c;ho~c c6 kha nang chi phoi nhat dinh vao qua trinh laP, quyetdinh cac chinh sach tai chfnh va hO<;ltd¢ng cLla doanh nghi$p nhan dau tU' thOng qua vanban thea thuan ctYnhan st,J'tham gia H¢i dong Quan trj/Ban Dieu Mnh.

Cac khoan dau tU' nay dU'Q'cghi nhan theo gia goc, sau d6 dU'O'cphim anh theo gia g6c trlidt,J'phOng neu co.

Dt,J'phong giam gia dU'O'cghi nhan VaGbao cao ket qua hO<;ltd¢ng kinh doanh hQ'p nhatgiCl'anien d¢ khi gia thi trU'ang thap han gia tri ghi 56 doi voi cac khoan dau tU'chung khoanva khi c6 bang chung khach quan ve vi$c giam gia lau dai doi voi cac khoan d~u tU'g6p vonban dau. Doi voi cac khoan d~u tU' g6p von ban d~u VaGcac dan vi khac, dt,J'phong giamgia d~u tU' dai h<;lndU'O'claP neu t6 chuc kinh te ma Ngan hang dang d~u tU' bi 10 (trlitrU'ang hO'p10theo ke hO<;lchda dU'O'cxac dinh trong phU'ang an kinh doanh ban dau) theoqui d!nh t<;liThOng tU' so 228/2009/TT-BTC do BOTai chinh ban Mnh ngay 07 thang 12 nam2009 va cac van ban stYad6i, b6 sung Thong tU' 56 228/2009/TT-BTC. Theo d6, muc trichlaP dt,J'phong la chenh I$ch giCYav6n g6p tht,J'cte cua cac ben t<;lit6 chuc kinh te va von chusa hCl'utht,J'cc6 nhtm (x) voi ty 1$v6n dau tU' cLladoanh nghi$p so voi t6ng von g6p tht,J'ctecLlacac ben t<;lit6 chuc kinh teo

2.11 Tai san co a!nh vo hinh

Tai san co dinh vo hinh dU'Q'cghi nhan theo nguyen gia trli di gia tri khau hao lOy ke.

Nguyen gia tai san c6 dinh vo hinh la toan b¢ cac chi phi ma Ngan Mng phai be ra d~ c6dU'O'ctai san c6 dinh vo hinh tinh den thai di~m dU'atai san d6 VaGstYdt,Jngtheo dt,J'tinh.

Cac chi phi nang cap va d6i moi tai san co dinh vo hinh dU'Q'cghi tang nguyen gia cua taisan va cac chi phi khac dU'O'ch<;lchtoan VaGbao cao ket qua hO<;ltd¢ng kinh doanh hQ'pnhat giCYanien d¢ khi phat sinh.

11

Ngan hang Thuonq rnai Co phan B~c A Bi~u s6: B05a/TCTD-HN

THUYET MINH cAc sAo cAo TAl CHINH HOP NHAT GIO'A NIEN 80 (tiep theo)t<;lingay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket tnuc eung ngay

2. cAc CHiNH sAcH KE ToAN CHU YEU (tiep theo)

2.11 Tai san co dinn vo hinh (tiep theo)

Khi tai san ciSdinh vo hinh duoc ban hay thanh Iy, nguyen gia va gia tr] kh~u hao lay kedu'oc x6a so va cac khoan lai/lo phat sinh do thanh Iy tai san duQ'c hach tcan vao bao caoket qua heat dong kinh doanh hop nhat giCPanien dO.

2.12 Tel san ccl d;nh hem hinh

Tai san ciSdjnh hCPuhinh dUQ'Cthe hien theo nguyen gia tnr di khau hao lay ke.

Nguyen gia tai san co dinh la toan bo cac chi phf rna Ngan hang phai bo ra de co duQ'ctalsan co dinh hCPuhinh tinh den thoi diem dua tai san d6 vao tr<;lngthai san sang SlYdl,mg.

Cac chi phf mua sam, nang c~p va doi moi tai san co djnh duQ'c ghi tang nguyen gia cua taisan co djnh, chi phi bao tri, slYachCPaduQ'c h<;lchtoan vao bao cao ket qua hO<;ltd¢ng kinhdoanh hQ'pnh~t giCPanien do khi phat sinh.

Khi tai san duQ'c ban hay thanh Iy, nguyen gia va gia trj hao men lay ke duQ'Cx6a so va cackhoan laillo phat sinh do thanh Iy tai san duQ'c h<;lchtoan vao b{lO cao ket qua ho~t d¢ngkinh doanh hQ'pnhat giCPanien do.

2.13 KhtlU hao

Khtw hao cua tai san co djnh hCPuhinh va vo hinh duQ'c tinh theo phuO'ng phap ducYngthang trong suot th6'i gian SlYdl,mguoc tfnh cua tai san co djnh nhU'sau:

Nha clYa, vat kien trucMay m6c thiet bjPhuO'ng ti$n Van taiThiet bj van phengQuy~n SLrdl,mg d~t c6 th6'i h~n (*)Ph21nm~m may tfnh

08-38 nam03-13 nam06-11 nam03-05 nam

theo th6'i h~n thue03-08 nam

(*): Quy~n SlYdl,mg d~t cua Ngan hang duQ'c Nha nuoc giao khong th6'i h<;lnkhong duQ'ctrfch kh~u hao. Quy~n SlYdl,mg d~t c6 th6'i h<;lnduQ'c kh~u hao theo th6'i gian thue.

2.14 Ghi nh(m doanh thu va chi phi

Doanh thu tLr lai cho vay va chi phi tra lai vay duQ'c ghi nhan trong bao cao ket qua hO<;ltdong kinh doanh hQ'pnh~t giCPanien dOtren cO's& dl,l' thu, dl,l' chi. Lai phai thu pMt sinh tLrcac khoan cho vay phan 10<;litLr nh6m 2 den nh6m 5 theo cac quy djnh hi$n hanh cua Nganhang Nha nu<YcS8 khong duQ'c ghi nMn vao bao cao ket qua hO<;ltdong kinh doanh hQ'pnh~t giCPanien dO. Lai phai thu cua cac khoan nQ'nay duQ'c chuyen ra theo doi & tai khoanngo<;libimg va duQ'C ghi nhan vao bao cao ket qua hO<;ltdong kinh doanh hQ'p nh~t giCPanien dO khi Ngan hang thl,l'c nhan.

Cac khoan phf djch Vl,lva hoa hong dU'Q'ch<;lchtoan tren CO' s& thl,l'cthu, thl,l'cchi.

Co tIYCnhan duQ'c tLr hO<;ltdong dau tu duQ'c ghi nhan vao bao cao ket qua hO<;ltdong kinhdoanh hQ'pnh~t giCPanien dOkhi quy~n nhan co tIYCcua Ngan hang duQ'c xac lap.

2.15 Cae nghi~p Vfl bang ngo?i t~

Theo h$ thong ke toan cua Ngan hang, t~t ca cac nghi$p Vl,lpMt sinh cua Ngan hang duQ'ch~ch toan theo nguyen te. T<;Iith6'i diem cuoi quy, tili san va cong nQ'c6 nguon goc ngo<;lit$duQ'c quy dOi sang VN8 theo ty gia quy djnh vilo ngay laP bang can diSike toan. Cac khoanthu nhaP va chi phf bang ngo<;lit$ cua Ngan hang duQ'c quy doi ra VN8 theo ty gia vao ngayphat sinh giao djch. Chenh lech ty gia do danh gia l<;Iicac tai san va cong nQ'bang ngo<;lit$sang VN8 duQ'c ghi nhan vao bao cao ket qua ho?t dong kinh doanh hQ'p nh~t giCPaniendO.

J-

12

Nqan hang Thuonq mai Co phan Sac A Bi~u s6:B05afTCTD-HN

THUY~T MINH cAc sAo cAo TAl CHiNH HOOPNHAT GICrA NI~N DO (tiep theo)tal ngay 30 thanq 06 narn 2017 va cho Quy 2 narn 2017 k~t thuc cunq ngay

2. cAc CHiNH SACH KE ToAN CHI) YEU (tiep theo)

2.16 Thue thu nh~p doanh nghi~p

Thue tnu nh?p tiien Mnh

Tai san thue va thue phai nop cho narn hien hanh va cac nam truceoU'Q'cxac o!nh b~nggia tr! dl,J'kien phai nop cho (hoac dU'Q'cthu hoi tLi')co quan thue, ap dung moe thue suat vacac luat thue co hieu ll,J'cVaGngay I~p bang can ooi k~ toano

Thue thu nhap hien hanh oU'Q'cghi nhan vao ket qua heat o¢ng kinh doanh hop nhat giO'anien o¢ nqoai trLi' trU'ang hop thue thu nhap phat sinh lien quan o~n mot khoan rnuc OLl'Q'cghi th~ng VaGvon chu sO>hO'u, trong trLl'ang hQ'pnay, thue thu nh~p hi$n hanh cOng OLl'Q'cghi nh~n trl,J'ctiep VaGvon chu sO>hCru.Ngan hang chi OLl'Q'cbu trLi'cac tai san thue thu nh~p hi$n hanh va thue thu nh~p hi$n hanhphai tra khi Ngan hang co quy~n hQ'p phap 6L1'Q'cbu trLi' giCratai san thue thu nh~p hi$nhanh voi thue thu nh~p hi$n hanh phai n¢p va Ngan hang dl,J'o!nh thanh toan thue thu nh~phi$n hanh phai tra va tai san thue thu nh~p hi$n hanh tren cO'sO>thu~ln.

Cac bao cao thue cua Ngan hang se chiu Sl,J'ki~m tra cua cO'quan thue. Do vi$c ap dunglu~t va cac quy oinh v~ thue 60i voi cac lo~i nghi$p Vu khac nhau co th~ dLl'Q'cgiai thichtheo nhi~u cach khac nhau, s6 thue dLl'Q'ctrinh bay tren cac bao cao tai chinh hQ'pnh§t coth~ se bi thay 60i theo quyet djnh cuoi cung cua cO'quan thu~.

2.17 Tien va cae khoim tLPO'ngdLPO'ngtien

TiEmva cac khoan tLl'O'ngdLl'O'ngbao g6m tiEmm~t, vang, da quy, tien gUoithanh toan voiNHNN, tin phieu Chinh phu va cac gifly to co gia ngan h~n khac 6u dieu ki$n chi~t khflu voiNHNN, cac khoan tien gUoiva cho vay t~i cac t6 chlic tin dung khac co thai h~n 6130h~nkh6ng qua 90 ngay, ChLl'ngkhoan co thai h~n thu goc kh6ng qua 90 ngay, co tinh thanhkhoan cao, co kha nang chuy~n d6i de dang thanh m¢t ILI'Q'ngtien xac djnh va khong conhieu rui ro trong chuy~n 06i thanh tien

2.18 DI,Pph6ng eho cae cam ket ngo{li bimg

Theo cac quy d!nh hi$n hanh cua Ngan hang Nha nLl'oc, to chlic tin dung phai thl,J'chi$nphan lo~i va trich I~p dl,J'phong rui ro d6i voi cac khoan bao lanh, ch~p nh~n thanh toan vacam ket cho vay khOng huy ngang vo dieu ki$n va co thai di~m thl,J'Chi$n Cuth~ (gQichungla cac khoan cam ket ngo~i bang) VaGcac nh6m quy djnh. Theo 06, cac khoan cam ketngo~i bang dLl'Q'cphan lo~i theo cac mlic d(>rui ro nhLl'sau: NO'au tieu chuan, NO'c~n cMy, NO'dU'&i tieu chutw, NO'nghi ng& va NO'c6 kha nang mat von dl,J'aVaGtinh tr~ng qua h~nva cac yeu to ojnh tinh kMc.

Dl,J'phong cho cac cam ket ngo~i bang OLl'Q'ctinh tLl'O'ngtl,J'nhLl' dl,J'phong cac khoan chovay khach hang t~i Thuyet minh so 2.6.

2.19 Cae hgp dong pMi sinh tien t~

Cac hO'paong ky h~n

Doi voi cae hQ'pd6ng ky h~n, ehenh I$ch giCragia trj VND eua s6 ILI'Q'ngngo~i t$ cam ketmua/ban tfnh theo ty gia ky h~n va ty gia giao ngay t~i ngay hi$u ll,J'eeua hQ'p 66ng 6L1'Q'eghi nh~n ngay t~i ngay hi$u ll,J'ecua hQ'pdong nhLl' m¢t khoan ml,Jetai san - khoan ml,JC"Cong C(l pMi sinh tien t~ va cac tai san tai chinh kMc" neu dLl'O'ngho;;iekhoan ml,JccongnQ'- khoan ml,JC"Cong C(l pMi sinh tien t~ va cac cong nO'tai chinh khac" neu am. ChenhI$ch nay sau 00 OLl'Q'cphan bo tUyt~mtinh VaGkhoan ml,JC"Laillo thu~n tif ho~t aQng kinhdoanh ngo~i hOi" tren bao cao ket qua ho~t o(>ngkinh doanh hQ'pnhat giCranien d(>trongsu6t ky h~n cua hQ'p06ng. T~i thai oiem I~p bao cao tai chinh, cam ket theo cac hQ'p06ng

13

Nqan hang ThU'O'ng rnai C6 phan Bac A Bi~u 56: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl CHINH HOP NHAT GIO'A NII~N £)0 (tiep theo)tal nqay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 k~t thuc cung ngay

2. cAc CHiNH sAcH KE ToAN CHU YEU (ti~p theo)

2.19 Cae hgrp dong pMi sinh tient~ (tiep theo)

ky han nqoai t$ dlJ'Q'cdanh gia lai theo ty gia quy dinh VaGnqay I~p bang can d6i k~ toanhop nhcfltgili'a nien d¢. Uii hoac 10do danh gia l<;IidlJ'Q'chach toan VaGkhoan rnuc "UiillothuBn tir hoet o(;ng kinh doanh ngoC;lihor.

2.20 Can tro

Tai san va cong no tai chinh dlJ'Q'ccan tny va the hi$n gia tr] rong tren bang can doi k~ toanhop nhat gili'a nien d¢ chi khi Ngan hang co quyen hop phap de thuc hi$n viec can trv vaNgan hang dl,l' dinh thanh toan tai san va cong nQ'theo gia tri rong, hoc;icvi$c tat toan taisan va cong nQ'xay ra dong thai.

2.21 fJieu ehinh dau ky

£)au nam 2017, Ngan hang thl,l'c hi$n m¢t s6 but toan di~u chfnh theo yeu cau cua kiemtoan d¢C laP cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016. Anh hlJ'&ng cua vi$cdi~u chinh nay d~n s6 li$u nam 2016 cua cac bao cao tai chinh hQ'pnhat gili'a nien d¢ choky bao cao Quy 2 nam 2017 nhlJ'sau:

Trich tv bang can doi k~ toan hQ'pnhat t<;lingay 31 tMng 12 nam 2016:

Anh hU'&nq06i veritfinq ta; san

Cac khoan phai thuTai san thu~ TNDN hoan l<;Ii

Anh hU'<Yngd6i vcYit6ng taisan

3111212016 fJ;6u chinh 3111212016(trinh bay /C;i;)

tri~u 06ng tri~u 06ng tri~u oong96.318 (1.298) 95.020

1.298 1.298

0

Anh hU'&nq ooi voi tfinq nO'phai tra va v6n chu so' h[J'u:

3111212016 fJi€wchinh 3111212016(trinh bay /C;ii)

tri~u 06ng tri~u oong--___:;_:_::_:::..-=-:~tri~u 06ng

Cac khoan phai tra va cong nQ'kMcLQ'inhuan chlJ'a phan ph6i/LolOy k~

Anh hU'<Yngd6i vcYit6ng nO'phai tra va von chu 560 h[P~

404.115 (1.250)

563.165 1.:.,:.2:..:.5.:;_0

402.865

564.415

o

14

Ngan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN

THUY~T MINH cAc BAo cAo TAl CHINH HOOPNHAT GIO'A NI~N 80 (tiep theo)tai ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cung nqay

3. TIEN MAT, VANG B~C, £>AQU)'

3010612017 3111212016tri~u dong tri~u dong

Tien mat bt3ngVN8 579.332 338.995Tien mc;itbt3ngnqoai t$ 107.235 87.136

686.567 426.131

4. TlEN Glfl T~I NGAN HANG NHA NU'OC VieT NAM

3010612017 3111212016tri~u dong tri~u dong

Tien gLri thanh toan tat NHNN 218.067 402.066

218.067 402.066

5. TIEN Glfl vA CHO VAY cAc TCTD KHAc

3010612017 3111212016tri~u dong tri~u d6ng

Tien gLri tal cac TCTD khac 8.683.864 222.033Cho vay cac TCTD khac 1.885.000 6.128.000Dl,J'phOng rui ro (70.500) (70.500)

10.498.364 6.279.533

5.1 tu« giPi t{li esc TCTD khac

3010612017 3111212016tri~u dong tri~u d6ng

Ti~n gu.i khOng ky han 96.905 137.130Bt3ngVN8 21.294 17.075Bt3ngnqoai t$ 75.611 120.055

Ti~n gu.i co ky han 8.586.959 84.903Bang VN8 8.370.500 70.500Bang nqoa: t$ 216.459 14.403

8.683.864 222.033

15

Nqan hang Thuonq rnai Co phan Bac A Bi4u s6: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl cHINH HOOPNHAT GIO'A NIEN DO (tiep theo)tai nqay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cung nqay

6. CHUNG KHOAN KINH DOANH

3010612017 3111212016ttieu 60ng tri~u 60ng

Chwng khoan nc;>'

ChLPngkhoan no do cac TCTD khac trongnuoc phat hanh

Chwng khoan v6n 128.469 128.469

ChLPngkhoan v6n do cac TCTD khac trongnuoc phat hanh 106.580 106.580ChLPngkhoan v6n do cac TCKT trongnuoc phat hanh 21.889 21.889

Chwng khoan kinh doanh khac

Dtr ph6ng giam gia chCPngkhoan kinhdoanh (23.506) (23.506)

104.963 104.963

7. cAc CONG Cl,JTAl CHiNH PHAI SINH vA cAc TAl SAN TAl cHiNH KHAc

Tong gia tri cu« hop T6ng gia tri ghi so k~ toen (thea66ng (thea ty gia __ _..e.ty_"g,,-ia-=:-,tCil.,...i_,ng,,_8_..e.y_I..'-"?p'----:::M:-o__;_ca:....:o:.!,_)

ng8Y hi~u II,fC H£») Te! san Cong notri~u 60ng tri~u 66ng tri~u 60ng

T~i ngay 30/06/2017

Cong c!l tai chinh phili sinh tien t~Giao dich hoan dbi tien t$

Cong c!l tai chinh phili sinh khilc

T~i ngay 31/12/2016

Cong c!l tai chinh phili sinh tien t~Giao dich hoan d6i tien t$

Cong c!l tai chinh phili sinh khilc

5.938

5.938

5.938

5.938

29.29929.299

29.29929.299

8. CHO VAY KHAcH HANG

3010612017 3111212016tri~u 60ng tri~u 60ng

---------''---'''-

Cho yay cac t6 chLPCkinh te, ca nhtmtrong nU'&cCho yay chiet kh~u thU'O'ngphieu va cacgi~y to co giaCho yay bang v6n tai trQ',uy thac d~u tU'Cho yay khac d6i v&i cac t6 chLPCkinh te,ca nh~1ntrong nU'&c

50.904.086 48.076.375

7.210500

10.772 25.204--------

50.922.568 48.102.315==~-~---

236500

Cho yay thu'O'ngm~i gom cac khoim cho yay ng£n, trung va dai h~n, bao gom ca cac khoanyay dong tai trQ'ma Ngan hang lam d~u m6i, bang VND va do la My.

16

Nqan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl CHiNH HOP NHAT GIO'A NIEN 80 (tiep theo)t<;lingay 30 thanq 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cung nqay

8. CHO YAY KHAcH HANG (tiep theo)

B.1. Phan ticn chat /U'c;mgng'cho vay

3010612017 3111212016ttieu a6ng tri~u a6ng

NQ'du tieu chuan 50.474.144 47.667.434No can chu y 47.974 44.693NQ'dU'di tieu chuan 7.306 3.153NQ'nghi ngd 10.223 5.242NQ'co kha nang mat von 382.921 381.793

50.922.568 48.102.315

B.2. Phan tich do no theo thiYi gian

3010612017 3111212016tri~u a6ng tri~u aong

NQ'ng~n han 16.649.011 13.573.478NQ'trung han 17.966.693 24.855.283NQ'dai han 16.306.864 9.673.554

50.922.568 48.102.315

9. THAY £)01 (TANG/GIAM) COA Dl,I' PHONG ROI RO TiN Dt,JNG

Chi tiet so dU'dl,J'phOng rui ro tin dl.,mgduoc trlnh bay tren bang can doi ke toan hop nhatgiCranien d¢ tal ngay 30 thang 06 narn 2017 nhu sau:

,3010612017

Ittieu aong

Dl,J'ph6ng cu the 232.351Dl,J'ph6ng chung 367.660

600.011

Thay d6i dl,J'ph6ng rui ro tin dl,lng den het Quy 2 narn 2017 bao gam cac khoan sau:

Dl)' phOng Cl,J th~ Dir phOng chung Tong c¢ngtri~u a6ng tri~u a6ng tri~lI cr6ng---____:.-___;~ -- __ -'--_...>!...

343.304 443.979100.67556 dU' dau kyDl,J'pMng rui ro trich laptrong kySo hoan nhaP dl,J'ph6ngtrong kySo dl,J'ph6ng da sU' dl,lng deXLRR trong ky

56 dU' cu6i ky

131.676 24.356 156.032

232.351 =~----367.660 ==--~-600.011

17

Ngan hang Thuonq rnai Co phan Bac A Bi~u s6: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GICrA NIEN £)0 (tiep theo)tai ngay 30 thang 06 nam 2017 va cho Quy 2 narn 2017 ket tnuc cung ngay

9. THAY £)01(TANG/GIAM) COA Dl,I' PHONG ROI RO TiN Dl,JNG (tiep theo)

Thay dElidl! ph6ng rui ro tin dl,mg trong narn 2016 bao g6m cac khoan sau:

01,1'ph6ng C(J the 01,1'phOng chung rong c¢ng

tri?u Cf8ng trieu Cf8ng trieu Cf8ng

S6 dU' d~u ky 172.426 310.016 482.442

DI! ph6ng rui ro trich taptrong ky 18.069 33.288 51.357

s6 hoan nhap dl! ph6ngtrong ky (89.820) (89.820)

s6 dl! ph6ng da stYdl,mg d~XLRR trong ky

S6 dU' cu6i ky 100.675 343.304 443.979

10. CHLYNGKHOAN DAu TU'

3010612017 3111212016tri?u Cf8ng trieu Cf8ng

ChLPng khoan d~u tU' san sang d~ ban 18.404.449 16.768.010

Ch(Fng khoan no 18.422.449 16.786.010

Ch(mg khoan no Chinh phu 10.319.466 11.067.118ChLYngkhoan no do cac TCTD khac trongnuoc phat hanh 7.784.983 5.179.786

ChLYngkhoan no do cac TCKT trong nU'<Ycphathanh 318.000 539.106

Dlf ph6ng giam gia ch(.png khoan sansang d~ ban (18.000) (18.000)

ChLPngkhoan d~u tU' gili> d~n ngay daoh'lln 361.378 463.298

Trai phieu d~c bi$t do VAMC phat hanh 600.342 611.950 ~Dlf ph6ng giam gia trai phi~u d~c bi~tdo VAMC phat hilnh (238.964) (148.652)

18.765.827 17.231.308

11. GOP VON, DAu TU' DAI H~N

Cac khoan d~u tU' ,,:aocong ty can, d~u tU' dai h<;lnkhac cua Ngtm hang t<;lingay 30 thang06 nam 2017 bao gom:

3010612017 3111212016tri?u Cf8ng tri?u Cf8ng

287.650 287.650(35.379) (35.379)

252.271 252.271

Gop von vaGcong ty lien doanhCac khoan d~u tU'gop von dai h<;lnkhacDI! ph6ng giam gia d~u tU'dai h<;ln

18

Ngan hanq Thuonq mai Co phan Bac A Biilu 56: B05a/TCTO-HN

THUYET MINH cAc sAo cAo TAl CHINH HOP NHAT GILYANIEN 80 (tiep theo)tal ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cCmgngay

12. TAl sAN co KHAc

3010612017 3111212016trieu Gong itieu Gong

Cac khoan lai, phi phai thu 2.570.426 2.721.075

Chi phi xay dl,J'ngco ban dO>dangCac khoan phai thu 105.900 95.020Tai san co khac 27.275 62.715Thue TNDN hoan lai 1.298 1.298

2.704.899 2.880.108

12.1. Cae khoen phai thu

3010612017 3111212016tri~u Gong ttieu Gong

Cae khoan phai thu nQi bQ 65.477 49.599

Phai thu can bQconq nhan vien 33.652 29.428Phai thu nQi bQkhac 31.825 20.171

cackhoan phai thu ben ngoai 40.423 45.421

Phai thu khach hang 18.472 23.481Tai san ky quy 18.723 18.728Phai thu ngan sach 3.228 3.212Phai thu khac

105.900 95.020

12.2. rai sim eo khae

3010612017 3111212016tri~u Gong tri~u 66ng ~

Uy thac dfw tlJ'~Chi phi cho phan bE> 13.688 15.489

Tai san gan no cho xU>Iy 1.400 36.900 ~Tai san co khac 12.187 10.326

27.275 62.715

13. cAc KHoAN NO' CHiNH PHU vA NHNN

3010612017 3111212016tri~u Gong tri~u 60ng

Vay NHNN 119.144 428.139Vay theo ho sO' tin dt,mg 119.144 107.698Vay chiet kh2lU, tal chiet kh~JU cacGTeG 320.441Vay cam c6 cac giay to co gia

Vay BQ Tai ehinhCae khoan n9' khae

119.144 428.139

19

Nqan hang ThU'ong mai Co phan SacA Bi~u s6: B05a/TCTO-HN

THUYET MINH cAc BAa cAo TAl CHINH HOP NHAT GICYANIEN 80 (tiep theo)tat ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cung ngay

Ngan hang Thuonq mai Co phan B~c A Biilu s6:B05a/TCTD-HN

THUY~T MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GIO'A NIEN 80 (tiep theo)tai ngay 30 thtmg 06 narn 2017 va cho Quy 2 nam 2017 ket thuc cung ngay

16. PHAT HANH GIAy TO' co GIA

3010612017 3111212016Kyh?n tri~u a6ng ttieu a6ng

TLi' 12 thanq den 05 nam 500.000 500.000TLi'05 narn tra len 950000 950.000

1.450.000 1.450.000

17. cAe KHOAN PHAI TRA vA CONG NO' KHAc

3010612017 3111212016trieu a6ng tri~u a6ng

cac khoan phai tra nQibQ 52.499 103.734Cac khoan phai tra ben ngoai 156.242 275.913Quy khen thU'cYng,phuc lQ'i 13.810 23.218

222.551 402.865

18. TiNH HINH THl)'C HI~N NGHiA Vl,I VO'l NGAN SACH NHA NU'O'C

Don vi: tri~u a6ng

s6 dir PMt sinh trang ky s6 dLfa/w ky S6phai nOp s6 aa nOp cu6iky

Thue GTGT 425 3.204 1.037 2.592Thue TNDN (*) 50.861 58.500 79.484 29.877Cac 10<;1ithuekMc 8.452 21.140 27.965 1.627

59.738 82.844 108.486 34.096

(*) Can cli' Nqh] ainh 218/2013/N8-CP ban hanh ngay 26/12/2013 hU'ang dan thi hanh Luatthue thu nhap doanh nghi$p ngay 03/06/2008 va l.uat su-a aoi, bo sung mot so dieu cuat.uat thue thu nhap doanh nghi$p ngay 19/06/2013, Ngan Mng c6 nghia vu nop thue thunh~p doanh nghi$p 20% tren tong thu nh~p chiu thue kt§tLi'ngay 01/01/2016.

\

Cac bao cao thue cua Ngan hang se chiu Sl,J' kiem tra cua cO'quan thue. Do vi$c ap dunglu~t va cac quy ainh ve thue aoi vai cac IO<;1inghi¢p Vu khac nhau c6 tht§ dU'Q'cgiai thichtheo nhieu cach khac nhau, so thue dU'Q'ctrinh bay trem cac bao cao tal chlnh hQ'pnhatgiCfanien aQc6 the se bi thay aoi theo quyet dinh cuoi cung cua cO'quan thue.

21

Ngan hang Thuonq mai C6 phan Bac A Bi~u 56: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GIO'A NIEN £)0 (ti~p theo)tal nqay 30 thanq 06 narn 2017va eho Quy 2 narn 2017k~t thuc cunq nqay

19. VON vA cAe QUY COA TO CHlfC TiN DI,JNG

19.1. Bao cao tinh hinh thay a6i vc3nctus so.hCru

Tinh hinh thay d6i von cua Ngan hang tty dau narn d~n h~t Quy 2 narn 2017 duocth~ hien trong bang dlJ'oi day:

Dan vi: ttieu dong

Quy t.oi nhu~n sauVon Th(lIlg air von Quy dau tir ph~t dv phOng tai Quy dv tnr bo Quy khec thuoc thut! cnuepMn

di,§u I~ cophan trien chinh sung von dieu I~ von chI] sa hO'u phoi/ Lo lOy kiJ Tong cQng

56 dll' dau ky 5.000.000 7.398 564 159.945 74.787 564.415 5.807.109

Tang trong ky 236.670 236.670Tangvon trong kyLO'inhuan tang trongky 236.670 236.670Trich b6 sung cac quycho ky tnrocTarn trich I$p cac quydl,l'trCrcho ky nayCac khoantang khac

Giam trong kySv dl,mgtrongkyMuacOphieuquyChiacll tuc namtmacTc;lmung c6 tuc namnayCac khoangiam khac

56 dll'cu6i ky 5.000.000 7.398 564 159.945 74.787 801.085 6.043.779

22

Ngan hang Thuonq rnai Co phan Bac A Bit}u 56: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl CHINH HQ'P NHAT GIO'A NII~N DO (tiep theo)tai nqay 30 thanq 06 narn 2017 va eho Quy 2 narn 2017 kt§t thuc eung ngay

19. VON vA cAc QUY COA TO CHUC TiN Dl,lNG (tiep theo)

Chi tit§t phan von d~u tu cua Ng€m hang nhu sau:

19.1. Bao cao tinh hinh thay dol von chu sO>nou (tiep theo)

Tong von gop (co dong, thanh vien)

V6n gop co pl1fw

Th~ng dU' von co phan

Co phieu quy

Chi tiet co phieu cua Ngan hang nhu sau:

s6 /U'Q'ngco phitw rJang ky pMt bent:

s6 /U'Q'ngco phieu rJaban ra c6ng chUngCo phieu pho thOngCo phieu uu dai

s6 /U'Q'ngco phieu rJU'Q'emua /C;liCo phieu pho thongcephieu uu dai

se /U'Q'ngco phieu rJang tuu tiennCo phieu pho thongCo phieu U'Udai

M~nh gia co phieu rJang /U'u hi'mh(rJonglco phieu)

3010612017 3111212016trieu rJong tri?u rJong

5.000.000 5.000.000

5.000.000 5.000.000

7.398 7.398

5.007.398 5.007.398

3010612017 3111212016Co phieu Co phi{Ju----____::_.::__!:__:_:_:_:_.::._

500.000.000

500.000.000500.000.000

500.000.000

500.000.000500.000.000

500.000.000500.000.000

500.000.000500.000.000

10.000 10.000

20. THU NH~P LAI vA cAc KHOAN THU NH~P TU'O'NG TV'

Thu nh~p Iai ti{m gviThu nh~p lai eho vay khaeh hangThu lai tCYkinh doanh, dau tU' ehLmgkhoanThu phi tCYnghi~p Vl,l bao tanhThu khae tCYhO<;itd¢ng tin dl,lng

Cho giai dOC;lntai Cho giai do~n taichinh ket thUe ngay chinh ket thuc ngay

3010612017 3010612016tri~u rJong tri~u rJong----~':..::_=-=-:..:~

37.9652.088.904

170.6492.392.300

689.824 527.0272.657 2.108

_____ .::.24..:..:..6.:...:2:..:..9 .::...61~0

____ ..;,,3.;,;;;2..;_80,;,,;...;,.05~9 ,;;;,2.;,,;;,6,;;.,56:,;...;,.61,;.,.;..4

23

NgEmhang Thuonq mai Co phan Bac A Bi~u 56: B05afTCTD-HN

THUY~T MINH cAc BAo cAo TAl CHINH HQ'P NHAT GIO'A NI~N 80 (ti~p theo)tal ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 k~t thuc cung ngay

21. CHI PHi LAI vA cAc KHoAN CHI PHi TU'aNG TV'

Cho giai aoentei Cho giai aO<;Jnteiehfnh k~t tnuc ngay ehfnh ket tnuc ngay

3010612017 3010612016itieu a6ng trieu a6ng

Tra lai tien gLPi 2.383.865 1.929.172Tra lai tien yay 32.020 138Tra lai phat hanh gifly to co gia 63.015 20.257Chi phi heat dong tin dl,mg khac 12.368 28.842

2.491.268 1.978.409

22. LAIf(LO) THUAN Tt) HO~T BONG D!CH VI)

Cho giai doen tai Cho giai aO<;Jnteiehfnh k~t tnuc ngay ehfnh ket tnuc ngay

3010612017 3010612016trieu a6ng tri~u a6ng

Thu nh~p tw hoat dQng djch vI,I 74.633 10.952Heat dong thanh toan 9.171 7.539Heat dong ngan quy 299 188Dich VI,J d<;liIy 3.811 503Dich VI,J tLl' van 20.026Dich VI,J khac 41.326 2.722

Chi phi heat dQng dlch vI,I (10.202) (10.611)Heat dong thanh toan (3.614) (4.274)BLl'udi~m,vien thong (3.644)HOat dong ngan quy (773) (732)Dich VI,J uy thac va d~i Iy (1.563) (118)Dich VI,J tLl' van (608)Dich VI,J khac (5.487) J

Uii/(L6) thu~n tw ho~t dQng djch vlJ 64.431 341

23. LAlf(LO) THUAN Tt) HO~T BONG KINH DOANH NGO~I HOI

Cho giai aO<;Jntai Cho giai ao,;w taiehfnh ket thUengay ehfnh k~t thue ngay

3010612017 3010612016tri~u a6ng tri~u a6ng-------'-----=-

Thu nh~p tw ho~t dQng kinh doanhngo~i h6i

Thu to' kinh doanh ngo~i t~ giao ngayThu to' cac cong CI,J tai chinh phai sinh ti~nt~

Chi phi ho~t dQng kinh doanh ngo~i h6iChi v§ kinh doanh ngoai t~ giao ngayChi ve cae eong CI,J tai chinh phai sinh tient~

Lai/(L6) thuan tw ho~t dQng kinh doanhngo~i h6i

84.607

84.607

6.044

6.044

(68.942)

(68.942)

(23.865)

(23.865)

15.665 (17.821)----......:..-~24

Ngfin hang Thuonq rnai Co phan Sac A Bi~u 56: B05a/TCTO-HN

THUY~T MINH cAc BAo cAo TAl CHINH HOOPNHAT GILrA NIEN 80 (ti~p theo)tal ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 ket thuc CLlrlgngay

24. CHI PHi HO.c?-T £>¢NG

Cho giai cIor;lnfai Cho giai cIor;ln teiehinh k~f ttiuc ngay ehinh kef tbuc ngay

3010612017 3010612016fri~u cI6ng fri~u c16ng

Chi nQp thu~ va cac khoan phi, I~ phi 2.237 1.312

Chi phi cho nhan vien 138.237 125.344Chi IU'O'ngva phu dip 107.519 98.579Cac khoan chi dong gop theo IU'O'ng 9.578 11.689Chi tro cap 1.614 3.657

Chi khac cho nhan vien 19.526 11.419

Chi v~ tai san 61.786 50.446Trong cI6:KhtlU hao tei san co cI;nh 16.504 10.499

Chi cho hoat dQng quart Iy cong vu 4.661 4.372Cong tac phi 4.457 3.810Chi ve cac hoat dong doan th~ cua TCTD 204 562

Chi nQp phi bao hi~m, bao toan ti~n gLPicua khach hang 43.342 38.286

Chiphiho~tdQngkhac 59.388 41.286

309.651 261.046

25. TIEN vA cAc KHoAN TU'O'NG £)U'O'NGTIEN

Tien va cac khoan tU'O'ngdU'O'ngtien thuan th~ hien tren bao cao lU'u chuyen tien t$ hopnhat giQ>anien do bao gom cac khoan tren bang can d6i ke toan hQ'pnh~t giQ>anien do sauday:

30/0612017 3010612016fri~u cI6ng fri~u cI6ng

Tien va cac khoim tU'O'ngdU'O'ngtien t<;liquy 686.567 936.329Tien gLYit<;liNgan hang Nha nU'&c

,218.067 129.630 'I

Tien gLYithanh toan t<;licac TCTD khac 8.613.364 143.756~

Tien gLYiva cho yay cac TeTD khilc co kyh<;lnkh6ng qua 90 ngay 400.000 1.209.984ChiYng khoan co thoi h<;lnthu hoi ho~c daoh<;lnkh6ng qua 90 ngay k~ tLYngay mua 1.046.057

9.917.998 3.465.756

25

Ngan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN

THUYET MINH cAc BAa cAo TAl CHINH HO'P NHAT GICrA NIEN 80 (tiep theo)tai nqay 30 thanq 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cunq ngay

26. GlAD D!CH val cAc BEN LIEN QUAN

Giao dich vo'i cac ben lien quan 113cac giao dich dU'Q'cthuc hien v&i cac ben c6 lien quanvoi Ngan hang. Cac ben dU'O'ccoi 113lien quan neu mot ben co kha nang ki~m scat ho~c coanh hU'&ng dang k~ 06i voi ben kia trong viec ra quyet dinh d6i voi cac chinh sach tai chinhva hoat oQng. MQtben dU'O'ccoi 113ben co lien quan voi Ngan hang neu:

(a) True tiep hoac gian tiep qua mot hay nhi~u ben trung gian, ben nay:

... kiem scat hoac bi kiem scat hoac chiu Sl,J'kiern soat chung b&i Ngan hang (baogom cac cong ty me, cong ty con);

... co von gop vao Ngan hang va do d6 co anh hU'&ngdang ke tai Ngan hang;

... co quyen dong kiem soat Ngan hang;

(b) Ben lien quan 113cong ty lien doanh, lien ket ma Ngan hang 113m¢t ben lien doanh, lienket;

(c) Ben lien quan co thanh vien 113nhan Sl,J'chinh trong Ban £lieu hanh cua Ngan hang hOc;lCcong ty me cua Ngan hang;

(d) Ben lien quan 113thanh vien m~t thiet trong gia dinh cua b~t ky ca nhan nao 013neu trongdiem (a) ho~c (c);

(e) Ben lien quan 113m¢t t6 chuc trl,J'ctiep hOc;lCgian tiep chiu Sl,J'kiem soat, dong kiem soatho~c chiu anh hU'&ng oang ke, hOc;lCco quyen bieu quyet b&i b~t ky ca nhan nao dU'O'cde c~p den trong diem (c) ho~c (d).

T<;lingay 30 thang 06 nam 2017, Ngan hang co 01 Gong ty con do Ngan hang s& hQ>u100%v6n la Cong ty TNHH M¢t thanh vien Quan Iy NO'va Khai thac rai san - Ngan hang TMCPBac A (BacA-AMG) (Thuyet minh s6 1).

T6m tat giao dich Ian lien quan den doanh thu, chi phi giQ>aNgan hang va BacA-AMC denhet Quy 2 nam 2017 nhU'sau:

Cae giao dieh3010612017

tri~u dong

Thu tLr hO<;ltd¢ng tai chinh 71

;(

JT6m tat cae khoan phai thu, phai tra Ian giQ>aNgan hang va BacA-AMC t<;lithai diem 30thang 06 nam 2017 nhU'sau:

Cae giao djeh3010612017

tri~u dong

Tien g&i cua Gong ty AMCGop vcSnvao Gong ty AMG

17.79569.000

26

Ngan hang Thuonq rnai c6 phan Sac A Biftu s6:B05afTCTD·HN

THUY~T MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GICl'A NIEN 80 (tiep theo)tai nqay 30 tMng 06 narn 2017 va cho Quy 2 narn 2017 ket thuc cung ngay

27. RUI RO TH! TRU'ONG

27.1. Rui ro /ai suat

ThO'i han dinh lC?ilai suat thuc te 103thO'i han con lai tinh tCrthO'idi~m I~p bao cao tai chinhcho tcYiky dinh lai lai suat gan nhat cua cac khoan muc tal san va ngu6n von.

Cac gia dinh va dieu kien sau duocap dunq trong phan tich thO'ihan dinh lai lai suat thirc tecua cac tai san va cong no cua Ngfm hang:

.... Tien mat, vang bac da quy; gop von dau tu dai han va cac tai san co kMc (bao g6m taisan c6 dinh, bat d¢ng san dau tU' va tai san c6 khac, trCruy thac dau tU') dU'O'cx§p 10C?i103khoan ml,lCkhong bi anh hU'cYngdo dinh lC?ilai suat;

.... Tien gui tC?iNgan hang Nha nU'cYcVi$t Nam dU'O'cxep 10C?ila tien gui thanh toan do d6ky hC?ndinh lC?ilai suat thl,l'c te dU'O'cx§p 10C?ila khoan ml,lCd§n m¢t thang;

.... ThO'ihC?ndinh lC?ilai suat thl,l'c te cua chCmgkhoan dau tU' va chCmgkhoan kinh doanhdU'O'ctinh dl,l'a tren thO'i gian dao hC?nthl,l'Cte tC?ithO'i diE§mI~p bao cao tai chinh cuatCrng10C?iChlYngkhoan;

.... ThO'ihC?ndinh lC?ilai suat thl,l'c te cua cac khoan tien gui va cho vay cac TCTD kMc; cackhoan cho vay kMch Mng; cac khoan nO' Chinh phu va Ngan hang Nha nU'cYcVi$tNam; cac khoan tien gui va vay cac T6 chLPCtin dl,mg va khoan ml,lCtien gui cua kMchhang dU'O'cxac dinh nhU'sau:

Cac khoan ml,lCc6 lai suat c6 dinh trong su6t thO'i gian cua hO'p d6ng: ThO'i hC?ndinh lC?ilai suat thl,l'c te dl,l'atren thO'igian dao hC?nthl,l'Cte tinh tCrthO'i di~m I~p baocao tai chinh.Cac khoan ml,lCco lai suat tha n6i: ThO'i hC?ndinh lC?ilai suat thl,l'c te cua cac hO'pd6ng cho vay c6 thO'igian dao hC?ncon lC?idU'cYi6 thang dU'O'cxac dinh dl,l'atren thO'igian dao hC?ncon lC?i;cac hO'pd6ng c6 thO'i gian dao hC?ncon lC?itren 6 tMng dU'O'cxep vao 10C?itCr3 thang den 6 thang do ky dinh lC?ilai suat cua Ngan hang t6i da la 6th{mg m¢t Ian.

.... ThO'ihC?ndinh lC?ilai suat thl,l'c te cua khoan ml,lCnguon v6n nh$n tai trO'uy thac dau tU',cho vay ma t6 chLPCtin dl,lng chiu rui ro oU'O'ctinh dl,l'a tren thO'i gian dao hC?ncon lC?icua tCrnghO'pdong;

.... ThO'i hC?ndinh lC?ilai suat cua cac khoan nO' khac dU'O'cxep vao khoim ml,lCkhong bianh hU'cYngdo dinh lC?ilai suat ho~c ky hC?ntCr 1 thang den 3 tMng. Trong thl,l'c te, cackhoan ml,JCnay c6 the c6 thO'igian dinh lC?ilai suat khac nhau.

~I)

-''/

27

Nqan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTO-HN

THUYET MINH cAc BAa cAo TAl cHINH HOP NHAT GIO'A NIEN DO (tiep theo)tai ngay 30 thanq 06 narn 2017 va cho Quy 2 nam 2017 ket thuc cunq ngay

27. RUI RO TH! TRU'ONG (tiep theo)

27.1. Rtii ro fai suat(tiep theo)Don vi. lri~u oong

Kh6ng bf anh hu&ngdo c1inhfi;li

Qua het: fai sual Den 1 thang TIl'1 - 3 thang T&3 - 6 (hang TV'6 - 12(hang TV'1 - 5nam Tran 5 nam Tang Gong

Taisan

Ti~n mat, vilng bac. da quy 686.567 686.567Ti~n gU'i t<;liNHNN 218.067 218.067

Ti~n gU'i va cho vay cacTCTD khac (*) 370.500 2.163.364 3.150.000 4.885.000 10.568.864Chfrng khoan kinh doanh (*) 128.469 128.469Cac cong cu tai chinh phatsinh va cac tai san tai chinhkhac (*J 5.938 5.938Cho vay khach hang (*J 448.425 2.996.822 3.329.802 4.162.253 5.711.709 17.966.693 16.306.864 50.922.568

Chfrng khoan dau til' (*) 18.000 600.342 11.320.253 7.084.196 19.022.791G6p v6n. dau til' dai han (*J 287.650 287.650Tai san cO dinh va bat d(>ngsandau til' 665.672 665.672

Tai san C6 khac (*J 2.704.899 2.704.899

Tang tili san 836.925 4.945.130 5.384.191 6.479.802 9.047.253 5.840.178 29.286.946 23.391.060 85.211.485

N<,7phal traTien gfri. vay Iv NHNN vacac TCTD khac 2.604 4.758.041 4.776.600 2.000.000 16.542 113.279 11.667.066Ti~n gt'Yicua khach himg 4.500 496.725 1.575.184 6.301.735 5.492.080 27.144.762 22.094.574 63.109.560Vbn nh(jn tai IrQ', uy thac diluIll', cho vay rna TCTD chiu ruiro 2.287 2.287

Phal hanh giay la c6 gia 500.000 950.000 1.450.000

Cae khoan nr;>'khac 1.952.433 1.952.433

T6ng n<,7phai tra 1.959.537 5.254.766 6.351.784 8.301.735 5.492.080 27.663.591 23.157.853 78.181.346

M~e ehenh nh~y cam val liii836.925 2.985.593 129.425 128.018 745.518 348.098 1.623.355 233.207 7.030.139

suat nQI bang

(*): KhOng baa g6m dl,1'phong rUi ro

28

.,.. ..~ -

Ngan hang ThU'O'ng mal Co phan B~c A BiI~u 56: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl CHiNH HOP NHAT GICrA NI~N 80 (ti~p theo)tal ngay 30 thang 06 narn 2017 va cho Quy 2 narn 2017 k~t thuc cung ngay

27. RUt RO TH! TRU'ONG (tiep theo)

27.2. Rui ro tien t~

Rui ro tlen t$ 113rui ro rna gia tri cua cac cong cu tai chinh b] thay d6i xuat phat tLi' nhCmgthay d6i ve ty gia.

Ngan hang duoc thanh I~p va heat dong tai Vi$t Nam voi dong tien bao cao 113VN£). £)ongtien giao dich chinh cua Ngan hang cOng 113VN8. cac khoan cho vay va lfng truoc khachhang cua Ngan hang chu y~u b~ng VN8, mot phan b~ng do la My. Tuy nhien, mot so taisan khac cua Ngan hang lai bang cac dong tien khac ngoai VN8 va do la My. Ngan hang dadU'a ra mot h$ thong han rnuc de quan Iy trc;lngthai cua cac dong tien. Tr<;lngthai dong tiendU'Q'cquan Iy tren cO'·s& hang ngay va chien 1U'Q'cph6ng ngLi'a rui ro dU'Q'cNgan hang sl)dl,lng d~ dam b<l1Orang tr~ng thai cua cac dong tien dU'Q'cduy tri trong h.;in mlfc da thiet I~p.

t

~

(

29

Ngan hang Thtronq rnai Co phan Bac A

THUY~T MINH cAc sAo cAo TAl CHINH HQ'P NHAT GICrA NII~N£)0 (tiep thea)tal ngay 30 thanq 06 narn 2017 va cho Quy 2 nam 2017 ket thuc cunq ngay

27. RlJl RO TH! TRU'ONG (tiep thea)

27.2. Ruiro ti~n t~ (tiep thea)

Bi€!u s6: B05a/TCTD-HN

Phan toai tai san va conq no thea loai ti~n t$ da duoc quy d6i sang VN£) vao nqay 30 thanq 06 nam 2017 nhu sau:

TaisanTi~n mat, vanq bac, da quyTi~n glii tai NHNNTi~n glii va cho vay cac TCTD khac (*)Chung khoan kinh doanh (*)Conq cu tai chinh phai sinh va cac tai san tai chinh khac(*)Cho vay khach hang (*)Chung khoan dau tu (*)Gop v6n, d~u tU'dai han (*)Tai san cEldinh va bat d(>ngsan d~u tU'Cac tai san Co khac (*)

TOng tai san

NQ'phai tra va vOn chu s60hfruTi~n glii, vay tLr NHNN va cac TCTD khacTi~n glii cua khach hangCac cong cl,l tai chinh phai sinh va cac khoan cong nq taichinh khacV6n nh~n tai trq, uy thac d~u tU', cho vay ma TCTD chiurui roPhat h~lnhgi~y to co giaCac khoan nq khc3cV6n va cac quy

TOng nQ' phai tra va v6n chu sa hlPu

Tr~ng thai ti~n t~ n(li bang

(*): kl76ng baa g6m dl)' pi1ol1gr(li ro

EUR du'Q'cquy doi

3.521

2.527

Dan vi: trieu d6ngCac ngo<;lit~ khac

USD dU'Q'cquy doi dUQ'cquy doi Tong c¢ng------~~~----------~~~

103.71447.559

282.510

107.23547.559

292.0707.033

31.357 31.357

311 312

465.451 478.5337.034--------------

6.048------------_

3.122

30

763.838248.261

763.838251.47693

8 562.889562.881

1.574.980 93 1.578.203----------------------------

(1.109.529) ~ 6_.9_4_1_=_..:..(1_.0_9=9_.6_70..:,.)

Ngan hang ThU'O'ng rnai Co phan Bac A Biilu 56: B05aITCTD·HN

THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GILrA NIEN £)0 (tiep theo)tal nqay 30 thanq 06 narn 2017va cho Quy 2 narn 2017 ket tnuc cunq ngay

27. RUI RO TH! TRU'ONG (tiep theo)

27.3. Rui ro thanh kho{m

Rui ro thanh .khoan la rui ro Ngan hang g~p kh6 khan trong viec thuc hien nhli'ng nghia Vl,Jcho cac cong no tai chlnh. Rui ro thanh khoan phat sinh khi Ngan hang co th~ khOngdu khanang thuc hien nghia Vl,Jtra no khi nhli'ng cong no nay den han (y nhli'ng thoi di~m binhthU'O'nghoac kh6 khan. £)~ qiarn thi~u rui ro thanh khoan, Ngan hang phai huy dQng ttYnhleu nguon da danq khac nqca: nguon von co ban cua Ngan hang. £)ong thO'i,Ngan hangcan c6 chlnh sach quan Iy tal san co tinh thanh khoan linh heat, theo doi dong tien tLl'O'nglaiva tinh thanh khoan hang ngay. Ngan hang cOng can danh gia dong ti~n dl,l' ki€mva khanang s~n c6 cua tai san dam bao hi$n t~i trong trU'O'nghQ'pcan huy dQng them nguon von.

ThO'igian dao h~n cua cac tai san va cong nQ'th~ hi$n thO'igian con I~i cua tai san va congnQ'tinh ttY ngay I$p bao cao tai chinh den khi thanh toan theo quy dinh trong hQ'pdong ho~ctrong di~u khoan phat hanh.

Cac gia dinh va di~u ki$n sau dU'Q'cap dl,Jngtrong phan tich thO'i gian den h~n cua cac tarsan va cong nQ'cua Ngan hang:

... Ti~n g&i t~i Ngan hang Nha nU'cYcVi$t Nam dU'Q'cxep lo~i ti~n g&i thanh toan, trong dobao gom ti~n g&i dl,l' trli' b~t buQc. So dU' cua ti~n g&i dl,l' tn} b~t bUQcphl,JthuQc vaothanh phan va ky h~n cua cac khoan ti~n g&i khach hang cua Ngan hang;

... ThO'i gian dao h~n cua ch(Yngkhoan dau tU'dU'Q'ctinh dl,l'a tren ngay dao h~n cua ttYnglo~i ChLl'ngkhoan;

... Chung khoan kinh doanh dU'Q'cxep vao loi;li ky h~n den 1 thang;

... ThO'i gian den h~n cua cac khoan ti~n gui va cho vay cac TCTD va cac khoan cho vaykMch hang dU'Q'cxac dinh dl,J'avao ngay den h,;mcua hQ'pdong quy dinh. ThO'i gianden h~n thl,l'Cte co th~ thay doi do cac khe U'cYccho vay dU'Q'cgia h~n. Ngoai ra, cackhoan cho vay khach hang dU'Q'cth~ hi$n bang gia tri goc kh6ng bao gom dl,l' phOng ruiro;

... Thai gian den h~n cua cac khoan oau tLl' g6p von mua co phan dU'Q'ccoi la han mOtnam do cac khoan dau tU' nay khOng co thO'igian dao h~n xac dinh;

... Cac khoan ti~n gui, ti~n vay cua cac to chuc tin dl,Jngva cac khoan tien gui cua khachhang dU'Q'cxac dinh dl,l'a vao tinh ch~t cua cac khoan nay ho~c thO'i gian dao h~n trenhQ'pdong. Tai khoan Vostro va tien g&i thanh toan dU'Q'cthl,l'c hi$n giao dich theo yeucau cua kMch hang va do d6 dU'Q'cxep lo~i khong ky h~n. ThO'i gian dao h~n doi vcYicac khoan vay va ti~n gui ky h~n dU'Q'cxac dinh dl,l'atren ngay dEmh~n theo hQ'pd6ng.Trong thl,l'c te, cac khoan nay c6 th~ dU'Q'cquay vong va do d6 duy tri trong thO'i giandai hO'nthO'igian dtlO h~n ban dau;

... ThO'i gian den h~n cua tai san co dinh dU'Q'cxac dinh dl,l'a vao thO'i gian su dl,mg hli'uich con I~i cua tai san.

31

Ngan hang Thuonq rnai Co phan Bac A Bi~u s6:B05a/TCTD-HN

THUYET MINH cAc sAo cAo TAl cHiNH HOP NHAT GIlJA NII~N80 (tiep theo)tai nqay 30 thanq 06 narn 2017 va cho Ouy 2 nam 2017 ket thuc cung ngay

27. RUI RO TH! TRU'O'NG (tiep theo)

27.3. RiJi ro thanh khoan (tiep theo)

Don vi: tri~u 66ngQua hi;m Trong hen

Tran3 thang f)§n 3 thang f)§n 1 thang Tir 1- 3lhang TU'3 - 12thang Tir t - 5 flam Tren 5nam T6ng cQng

TaisanTi8n mat, vang bac, da quy 686.567 686.567Ti8n glri tai NHNN 218.067 218.067Ti8n gU'i va cho vay cac TCTDkhac C) 370.500 4.763.364 3.950.000 1.485.000 10.568.864Chli'ng khoan kinh doanh (0) 128.469 128.469Cac eong cu tai ehinh phai sinhva cac tiii san tai ehinh khiie 5.938 5.938Cho vay khach hiing (0) 44.842 403.582 1.165.432 4.994.703 10.040.452 26.935.468 7.338.089 50.922.568Chu'ng khoan dllu tll' (0) 18.000 2.616.504 9.304.091 7.084.196 19.022.791Gop von, dllu tll' dal han (*) 287.650 287.650Tiii san cO djnh va bat dong sandc'lutll' 139.409 526.263 665.672

Tili san Co khac (0) 270.490 1.081.960 1.352.449 2.704.899

Tling tiii san 433.342 403.582 7.238.327 10.026.663 15.494.405 36.666.618 14.948.548 85.211.485

NQ' phai traTi8n glri, vay tiJo NHNN va cacTCTD khiie 4.770.138 4.776.600 2.000.243 29.447 90.638 11.667.066Tien glri eua khiieh hang 2.139.535 5.046.689 8.577.820 34.720.045 12.625.471 63.109.560Cae eong el,l tiii ehinh phai sinhva cae khoan eong nQ' tiii chinhkhaeVOn nh~n tiii tn,)', uy thae dllu tll',eho vay rna TCTD eh!u rui ro 2.287 2.287Phat hiinh gilly til' co gia 500.000 950.000 1.450.000

Cae khoan nQ'khae 309.045 155.690 164.339 1.124.423 198.936 1.952.433

Tling nQ'phai tra 7.218.718 9.978.979 10.742.402 36.376.202 13.865.045 78.181.346

Mu'c chenh thanh khoiin rong 433.342 403.582 19.609 47.684 4.752.003 290.416 1.083.503 7.030.139

(*J: KhOng baa gam dl,l' phOng riJi ro

32

Ngan hang Thuonq rnai Co phan Bac A Biilu 56: B05a/TCTO-HN

THUYET MINH cAc sAo cAo TAl CH[NH HOOPNHAT GICYANIEN £>0 (tiep theo)tai nqay 30 thang 06 nam 2017 va cho Qu}' 2 narn 2017 k~t thuc cunq ngay

28. cAc SI! KI~N SAU NGAy L~P BANG CAN £)01 KE ToAN

KhOng c6 Sl,J' ki$n quan tronq nao xay ra ke tu ngay I~p bang can doi k~ toan yeu cau phaic6 cac di~u chinh hoac thuyet minh trong cac bao cao tai chinh hop nh~t gii)a nien d¢,

NgU'ai lap Kiem soat

Vinh, Vi$t Nam

Ngay;ffthang T-nam 2017

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