Di din t chüc Nguiii UQ CBTT

UTICHHDQT

VTPBank CQNG HOA xA HQI CHU NGHIA VIT NAM Dc 1p - Tir do - Hanh phüc

S6: 05/2019/TPB.HDQT Ha N5i, ngày 18 tháng 01 nám 2019

CONG BO THÔNG TIN TREN CONG THÔNG TIN DIN TIY CUA UY BAN CHUNG KNOAN NBA NIXOC vA SGDCK TP.HCM

KInh gui: - Uy ban Chung khoán Nhà nuàc

- S?i Giao djch Chüng khoán TP. HCM

- Thn t6 chrc: Ngân hang Thtrcing mai C ph.n lien Phong

- M chi'rng khoán: TPB

- D;a chi tru sr chInh: Tôa nhà TPBank, só 57, Ph6 Ly' Thu?ing Kiit, Phu?ng Trn Hi.rng Dao,

Qun Hoân Kim, Ha Ni

- Din thoai: 024. 37688998

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- Ngtthi thrc hin cong b thông tin: Ong Lé Quang Tin

Chüc vu: Phó ChU tjch Hôi dng Quân tn

Loi thông tin cOng b: L djnh k' 0 bt thtring 0 24h Dtheo yeu cu

Ni dung thông tin cong b: Báo Cáo tii chInh Qu 4 vx Ca närn 2018.

Thông tin nay dã &rçic cong b trên trang thông tin din tr cüa Ngân hang vào ngày 18/01/2019

tai duxng dan: https://tpb.vn/nha-dau-tu/thong-bao-co-dong

Tôi cam k& các thông tin cong b trên dày là dung sr tht va hoân toAn chu trách nhim truc

pháp lut v ni dung các thông tin dâ cong b6.I.

Tài li,u dinh kèm. - Báo cáo tài chInh Qu 4 và Ca näm 2018

Nci n/ian: - Nhtr KInh gCri; - LLru VP. HDQT

Ngan hang Thuong mai C6 phftn Tien Phong

Bao cao Tai chinh Quy IV va Bao cao cho nam Tai chinh 2018

/TPBank

BANG CAN Bffl Kff TOAN1 -3

B^O CAO KffT QUA HO.^.T SQNG KINH DOANB-re4

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25.465.003

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584.605

580.054

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63.422.643

62.747.997

4.899.523

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1.273.714

1.265.452

(889.911)

7.185.148

2Du phong rui ro cho vay khfich hang

VIIHoat dfing mua ng1Mua ng

2Dg phong rui ro hoat dfing inua ng

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IXCopvtin, din tirdfti han

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* BANG CAN BOIKE TOANTai ngdy 31 thdng 12 item 2018

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247.2282.628.210

8.71S.I783.481.154

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514.637251.933

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(867.837) (697.514) (J.846.6S8) (1.941.603)

724.425418.851 2.780.112 1.668.123

51.959222.633

Lfii/ IB thuiin ift mua bfin chftng

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5.Thu nh|p t ft hoot d^ ^ng khic6.Ciu phf hoat dgng khac

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Lgi nhugn thufin tft hogt flBnfiIX. Kinh doanh liuftc chi phidu

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(60.846)(53.268) (188.526) (115.815)

2.564.001 1.998.138 9.373.839 7.324.605

(1.300.788) (1.029.055) (4.996.062) (4.152.181)

3. Thu nhfp 1 ft boat d^ ^ng djch vu4 Chi phi hoft dgng dich vy

Lfii/Itithutin .ft hoat dgng djch

LuykltftdtiunAmdln

BAO CAO KET QUA KINH DOANHQuy IVnfim 2018 vd Nam ldi chinh kdt thuc ngdy 31 thdng 12 ni

Ngfin hang Thtrong mai Co phfin Tiln PhongBfio cao tai chi'ah quy IV va tai chinh nam 2018

30.947

1.608.246

15.216.558

(4.021.209)(418.058)

15.227.029

(922.656)(588.519)

(16.656.015)

5.839.476

(6.372.248)

3.669 974

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02.Chi phi ffi vf i c f ic chi phi luong tu d f t tr f i

03.Thu nhfip t ir hogt df ing djch vu nhfin dugc

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05 Thu nhap kh f ic

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1)8. Ti t in thul thu nhf ip thuc ngp trong nam (221.070)(186.425)

Luu chuyen tiln thuan tft hoai dfing kinh doanh truftcnhnug thay dli vti t f ii san v fi vln Inn df inSI7S9'785llM""

Nltting thay ddi veldi tiin hoqt dqng(13.980.274)(15.485.296)

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10.(Tang)/Gram cac khof tn vti kinh doanh chimg khoan(41.316)682.746

11.(Tang)/Gia in cac Cong e^ l f t i chinh ph fiisinh vacfic lai sin^ ^

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c f ta Thong df ic Ngan h f ing Nha nuoc Vft! N' f im)

BAO CAO LUtJ CHUYEN TIEN TENam 2018

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594.647

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Trial VND

2.126.730

(3.123.964)

24.329.517

(232.069)

2.190.389

V.Tin vA cac khoan tuung dntrng tiln dau Ity

VI.Bilu chiuh anh liming ctia thay dfii ty gia

lai h f tn kb04. Cfi hie tr f t cho cfi df ing, lgi nhu f in da

(16. Ti t in thu dugc do ban cfi phieu ng f in quy

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dii diiu ki

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f ind^utunhuan dugc chTiln thu ct i

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LUU CHUYffN TTffN THl'AN TlT HO^^TfiQNG DAD TU

o tai chinh quy IV vfi l fii ci i

hea th f itrg us s f i 49/2D14TT-NHNI.

c iia Thf ing Sac Ngan hang Nh

Ngao hfing Thirong m^i Co phfin Tit in Phong

THUYET MINH BAO CAO TAI CIliNHDin 31 thdng 12 ndm 2018

1. Ddc di f im hoai dfing cfta to elide tin dung

Giay phftp Ng3n hing sfiGi f iy ding ty kinh dofnh sfi 123/NH-GP if in dfiu cua Ngfn hang dugc dang ty

ngf ty 5 th f tng 5 nftm 2008 vft dugc dang ty thay dfii lan thft 24 vfo ngfty

Gifiy phep Ngfn h ftng do Ngan hftng Nhft nuric Vif i t Nam cip vft cd gif t tri trong

99 nftni kf i t it ngay ghi tr f in gi f ty phep.

Hfii dong Quan trj

Hg t f tnChuc vuNgay bfi nhif im/Ngay hfit nhif im ty

Bti ithigm cho nliif tm ty 2018-2023 rheo Ngh| quyet so

OngBti Minh PhftCh ft t jch03/2018/NQ-TPB.BHDCB ngfty 20/04/2018 vft Nghj quyf it s ti09/201 S/NQ-TPB.HDQT ngfty 20/04/2018

Bfi nhiem chti nhiem ky 2018-2023 theo Nghj quyfit soOng Lfi Quang Tif inPhti Chft t jc ll03/2018/NQ-TPB.DHDCB ngay 20/04/2018 va Nghi quyfit s ti

09/2018/NQ-TPB.HDQT ngfty 20/04/2018

Ong D5 Anh TOPhti Chft t jch03/2018/NQ-TPB .DHDCB ngfty 20/04/2018 vft Nghi quyf it s fi09,2018/NQ-TPB.HBQT ngf ty 20/042018

Bti nhifim cho nhiem ty 2018-2023 theo Nghj quyet stiOng Shuzo ShikataPhti Chft tjch03/2018/NQ-TPBBHBCD ngty 20/04/2018 vft Nghi quyfit s f i

09/2018/NQ-TPB. HFJQT ngfy 20/04/2018Bti nhifim chti nhif im ty 2018-2023 theo Nghj quyfit sti

BaNguyfinThuHftThfinh vi f in03/2018/NQ-TPB.DHDCD ngay 20/04/2018 vft Nghi quyf it s f i

09/2018/NQ-TPB.I ] DQT ngfy 20/04/2018

Bti nhifim chti nhi fim ty 2018-2023 thep Nghi quyfil stiOng Phfm Cting TuThanh vi*n03/2018/NQ-TPB DHDCD ngfy 20/04/2018 vf Nghj quyfit s f i

09/2018/NQ-TPB.HDQT ngfy 20/04/2018

Bti nhif im cho nhif im ty 2018-2023 theo Nghj quyfit stiBi>8 Thj NhungThanh vi f in dt iciftp "3/2018/NQ-TFB BHDCD ngfy 20/04/2018 vft Nghj quyfit s f i

09/201 S/NQ-TPB.HBQT ngfty 20/04.2018

Bfi nhif im cho nhi fim ty 2018-2023 theo Nghj quyfit 566ng Eiichiro SoThftnh vitn03/2018/NQ-TPB DHBCD ngay 20/04^2018 vf Nghj quyfit si

09/20] 8/NQ-TPB.HDQT ngfty 20/04/2018

i f i ra cho nhifim ty 2013-2018 theo Nghj quyfit sti3/NQ-TPB BHDCD ngf ty 12/04/2013 vf Nghi quyfit so3/NQ-TPB.MDQTngAy 12/04/2013if im ky theo Nghj quyf it sfi O9/2018/NQ-TPB.QHDCD

0/04,2018

iero cho nhif im ty 2013-2018 theo Nghi quyfit sti7/NQ-TPB.BHBCD ngf ty 21/04/2017

if im ty theo Nghj quyf it sfi 09/2018/NQ-TPBBHDCD

[gan hang Thirffng mai CS phan Tie,! PhongBfto cao lai chinh quy- IV va tii chlnh o

Tfing s fi chi nhanh: Tai ngfty 31 thing 12 nftm 2018, Ngfin hfng co mot (01) Htii s ti chinh, mfit (01) Vftn phong

dft i dien tai TP Hfi Chi Minh, ba muoi ISm (35) chi nhanh vft btin muai (40) phing giao dich tji cac tinh vft thanhphfi (rf in ca nuoc, trong dti:

dgng.

loan Kifim, Hi Nfii, Vif it Nam. Tai ngay 31

hiem naiv 26/04/2013

hifim ngfty 15/04/2016tan to ngay 01/1 1/2018

n dtii hgp dfing lao dong theo nguyfin vgng

hif im ngfy 28/12/2018j fi nhiem ngfty 01/07/2017hifim ngf ty 15/09/2012i f i nhiem ngf ty 01/07/2017

k, uniynt ngay \ii/\iti^oi t

hiem ngfy 02/03/2012

hifim ngay 07/03/2011if ..US-, n"^., 01 ^l7;oni7

i f i nhif im ngftyOl/07/2017.hiemngfty01/02/2012

. finhifim ngayOI/07/2017ihi f im ngay 08/04/2011

i toi Toa nha TPBank, 57 Ly Thuong Kiet, h

Bfin

BfincftnlCltf i i

BfinTfitBfinTail

Bfi IBfinTai iBinratBfirTfti bfi nhif im ngf ty 03/10/2017

hi^m ngfty 04/07/2012

,- bfi nhi fim/ Ngiiy mi ^ ^n iHii f im . •

BfinNga:

Kf i toan truing

Phti Tfing Giftm dfic

Phti Tting Giftm doc

I Pho Tfing Gif tm dfic

Phti Tong Giain dfie

Phti TfingOiam dfic

Phti Tong Giftm doc

Pho Tfing Giftm dfie

Phti Tfing Gif tm dfic

Tfing Giftm dfic

Chile v^

in truting

Ngftn hftng cti tru sti chinh

thang 12nam 2018, Ngan

Tru sti chinh:

Ba Lfi Cftm Tti

Ong Binh Van Chif in

BftBtii Thj Thanh Huong

Bft Truong Thj Hoang Lar

Ong Khtic Vftn Dga

Ong L fi Hfing Nam

Qng Nguyen Viet Anh

Ong Nguyfin Hong Quan

Qng Pliam Dong Anh

Qng Nguyfin Hung

Hg ten

Ban Bieu hanh vft Kfi toi

"' lenChu-c vgNgiy bfi nhif im/ Ngay hit nhi fim ky

Ba Nguyfin Thj BftoJ^,?^ ^^ '™ 03/2018/NQ-TPB BHDCD ngfy 20/04/2018 va Quyfit djnh sfi12,2018/QD-TPB.BKS ng f ty 20/04/2018

yu e •, . - Bti nhif ira cho nhif im ty 2018-2023 theo Nehj quyfit s fiffng Thai Duy Nghiai nann vien cnuyen 03/2018/NQ-TPB BH BCD ngay 20/04/2018 vft Quyfit dinh sfi

12/2018/QB-TPB.BKS ngay 20/04/2018

Bft Nguyfin Thj Thu Nguyet ^an.h vlSn ^h6n8 03/2018/NQ-TPB.DHDCD ngfty 20/04/2018 vft Quyfit d'inh sfi

cnuyenuacn12/2018/QB-TPB.BKS ngfy 20/04/2018

ig Thiro-ng mai Co phftn Tien PhongBao can l fti chinh quy IV vft t f ti chinh nam 2018

ciia Thong df ic Ngdn hang NhA ras&c Vfti Nam)

f tnh hiring den thu nhfip, ch, phi vf k f it qua sti hf iu dg phting. Cfc utiz t i lth nfy dugc dga tren che gi ft dinh v ft mtit

sti yfiu 10 vti, cac muc dfi klric nhau vft chti quan vft l inh khong chftc chftn. Do vfiy, cac ket quft thuc t f i c ti the c t i

3.3. Cac thay doi Irong chinh sdeh kitndn vd thuyet minh

Cfc chinh sich ke tof tn Ngfin hftng su dung de If ip bfo cao tai chinh dtroc fp dung nhft qufn vtii cftc chinh s f ich df t

duoc sti dung dfi I f ip bfio cao tf t i chinh cho nftm tf t i chinh kfit thuc ngf ty 31 thang 12 nftm 2017, tro cfc thay d^i

Thong he so 14/2017/TT-NHNN quy dinh ve phuong phdp tinh I5i trong hogt ddng nhdn tien gtii, cdp tin dang

gitia to chuc fin dung vdi khdch hctng

Ng3n hang Tltirong mgi Cfi phSn Tiln PhongBfio can tii chinh qu^ IV va t f ti chinh nftm 201S .

cua Thf ing df ic Ng f in hang Nh f i mcfic VfttNam)

(Tft i ngay 31 thang 12 nam 2017, Ngftu hf tng cti 01 Hoi s ti chinh, 01 Vfn phting dfi i dif in tai TP Hfi Chf Minh, 30

ehi nlrinh, 34 phting gian dick tr f in cf nuac).

- Ky ke toan: Ky ke toan nftm bfi l dfu tii ngfy 01/01 vft ketrhtic vf to ngfty 31/12.

-Don vj t ien ft sti dung trong ke loan cda ngdn hdng: Dting Vif it Nain (VND). -

3. Chuan muc vft Hfi thfing kfi tnftn ftp dung

3.1. Cas&ldpbtio cdo tdi think

Bao cao tfti chinh cua Ngan hftng dtigc lap phii hop vtii Hfi thf ing kfi toftn cac t fi chtic tin dyng Vifit Nam theo

479/2004/QD-NHNN; Quyet djnh sfi 16/2007/QD-NHNN ngfty 18 tiring 04 nftm 2007, Thong lu sfi 49/2014/TT-

kfim theo Quyet djnh sfi 16/2007/QD-NHNN vft Hfi thong tfti khof tn ke tof tn c f ic to chuc tin dyng ban hanh kfim

l lieo Quyfit dinh s ti 479/2004/QD-NHNN ctia Tilt ing ttfic Ngan hftng Nhf ntroc Vif it Nam vf Hfi thing Chuan muc

Quyet dinh sfi 149/2001/QB-BTC ngfy 31 tiring 12 nSm 2001 ve vi f ic ban hftnh bfinCliuan myc kfi loan

Vifit Nam (Dot 1);i-Quyfit djnh sfi 165/2002/QD-BTC ngfy 31 thftng 12 nftm 2002 vfi vi f ic ban hfinh sf iu Chu f in muc kfi loin

VietNam (Bgt2);

i>Quyf it dinh sfi 234/2003/QB-BTC ngfty 30 thang 12 irim 2003 ve vi f ic ban hftnh sfu Chuftn mgc k fi loan

v.Quyet djnh sfi 12/2005/QB-BTC ngfty 15 thang 2 nftm 2005 ve vif ic ban lianh sfu Chuf in myc ke loftn

Vifit Nam (Dgt 4): vf>Quyfit dinh sfi 100/20Q5/QB-BTC ngfty 28 thfng 12 nftm 2005 vfi vi f ic ban hftnh btin ChuSn mgc kfi toan

Vifit Nam (Dgt 5) .

—3.2, Cdc c& sd-ddnh gid vd cdc- ir&c tilth kito

Ngan lring dft thyc hien dfinh gift so lieu so sanh trf in bao cfo kfit qufi hoftt ding kinh doanh, bao cfo iuu ct

t ien te va bfing can dtii kfi toin theo Tilt ing tu 22. TTieo dti , nhting anh hiring doi vtii bfio cf io tai chinh dc

thay doi chinh sf ich ty gift [ fi khong trong yf iu. Do dti , Ngan hang khting cfin thuc hif in trinh b f ty I f t i so li f iu so

do f tnh huting cua vif ic thay do, chinh sf ich ty gif.

4. T6m lit cac chinh sach kfi toin chu yfiu

Sau dav If nhting chinh sach ke toan chn y fiu dugc Ngan hf ing f tp dftng trong vi f ic I f ip cftc bao cho t f ti chlnh:

4.1. Nguyen t iic ghi nhftn cftc nghif ip vu bftng iigu^i I f i v ft quy d^i

Ngay 29 tiring 9 nftm 2017, NHNN ban hanh Thong tti s6 14/20177TT-NHNN quy djnh vfi phuong ph f ip tinh I f f i

trong hofit dfing nhan tif in gin, trip tin dung gifra to chtic tin dung vtii kiifcli hftng. Theo dti, vif ic dg thu i f t i cho

hog! dgng cip tin d^ng va dg chi lai cho hoftt dong tiln gtii dugc thgc bien trf in co sti mgt nim lfi 365 ngfy. ThSng

tunfty c ti hieu fyc [hi hf tnh k^ t ti ngfty 1 thfng i nf ini2O3S.

Thong tft s ti 16/2018/TT-BTC ("Thong tft 16") hadng ddn mfit sd diiu vi chi dfi tdi chinh ddi Wri td chic tin

Cf ic thay dtii cua Thting t ti 16 bao g&m:

r-Sira doi, bti sung v f i c f ich qufin 1^ vf su dgng d^ ^i vti i c f tc bit dfing sfn nf tm gill do vi f ic xti \^ ng vay;

^Stia doi, bti sung ve each ghi nhfn doanh thu tti kinh doanh cfc loai chting khoan (tri c fi phi f iu};

i-Stia dtii , btisungvfi each ghi uhftn chi phi.

Thting tu 16 cti hi f iu luc thi hfinh tti ngfiy 26 tiring 3 nftm 2018 va thay thfi Thting tus6 05/2013ZTT-BTC ngfy 9

Thdng l it sd 22/2017/TT-NHNN stia ddi, bo sung mofii dieu cua He thdng tdi khodn ke toan cdc ti chtic tin dung

ban hanh kem theo Quyil dinh si 479/2004/QD-NHNN ngay 29 thdng 4 ndm 2004 vd Chi dfi bdo coo ldi chinh

dot voi cdc td chtic tin dqng ban hdnh kem theo Quyit djnh so 16/2007/QD-NHNN ngdy 18 thdng 4 ndm 2007 cua

Thong die NHNN ("Thong it, 22")

Ngfy 29 thang 12 nftm 2017, NHNN ban hfnh Thting to so 22/2017/TT-NHNN stia dtii, bti sung mgt s ti di f iu cia

Hfi thong t f t i khof in ke toan cftc lfi chtic t in dgng han hanh kfim theo Quyfit djnh sti 479/2004/QB-NHNN ngay 29

thang 4 nftm 2004 va Che di) bfo cfio tft i chinh dtii vtii c f tc to chuc tin dgng ban hfnh kem theo Quyfit dinh sti

I6/2Q07/QD-NHNN ngf iy 18 tiring 4 i rim 2007 cfta Thfing dtic NHNN ('Thing tu 22"). Thting tu nay c ti hi f iu lgc

thi hfnh k fi t ti ngfiy I thf tng4 nftm 2018.

Cfc thay dfii chinh cua Thting tu 22 bao gfim:!

I-Sua dtii, bi sung cac huting dan veliach to f tn cfc nghif ip vq lifin quan den ngoft i t f i v f i vang;j

*•Stia d6i mgt s ti t f t i khoftn trong Hfi tbfing tfi khoftn kf i to f tn cfc t ti chtic tin dung;

:-Stia doi cac huting d^n hach tof tn mfil so tfi khoftn trong H fi thong tfi khof tn kf i to f in cftc tfi chtic tup dgng;

hinh quy IV vfi tfii chinh nfim 2018

a Thfing doc Ngdn hdng Nhd mtf ic VfttNam)

Ngan hang Thirong mat C6 phn Tien Phong

Ngait hang Throng mfti Co phaii Tifin PhongBio can tfti chinh quy IV vft tfti chinh nam 2018

Theo hfi ti l t ing ke tofn ctia Ngan hang, Ift ca trie nghiep vu phat sinh ctia Ngan iri tig dugc hftch tofn theo nguyfin

' f i- -ai san vf cfing ng cti goc ngoai t fi dugc dfnh gif chenh If ich ty gif hang ngfy vf quy doi sang VND Jheo ty

gif hfii doai l f ti ngf ty lap bfo cfo tfi cliinh. Cfe khofn thu nhap vf chi phi bf tng ngoai I f i dugc quy dfi i sang VND

theo ty gift htii doai quy djnh vfo ngfty phat sinh t i l t ing qua giao djch mua b f tn ngoft , 19- Cac chfinh lech ty gia hfii

doai da thgc hi f in do dfnh gi ft lf ti cfc t f ti khof tn kinh doanh ngo fti te dugc hftch tofn vao tfi khofn chfinh J f ich tj gi f t

hoi doft i vf dfin fhoi difim cutii nfm dugc kfit chuyen vfo kel quf ho ftt dgng kinh doanh.

4.2.Ti f in vf cic khofn ttitmg dtiffng tiin:

Tifin vf c f tc khofn tuong duong t i f in bao gfim t ien mftt f an qty, t i^n nift tai cftc may ATM, l ien gtii Ngfn hfng Nha

nutic, c ftc khofn tien gtii thanli toftn va tifin gif i tf t i cfc tti chtic t in dung khftc co thfi i gian dftd hf tn khting quft ba

nang chuyfin dtii dfi dfng thftnh mfit lugng ti f in xac dinh vft khong cti rui ro trong viec chuyfin dtii thfnh t i f in tai

4.3.Tjfin gtii vi cho vay cac TCTO khac'

Cac khoftn t ien gui vf cho vay ifi chuc t in dyng khfc dugc cong bfi vf trinh bfy theo sfi du ng gtic tgi thjt i , diem

kfit tlit ic nam tfi chinh.

phong toon^ ting dugc thyc hi f in theo quy dinh tai Thting tu so 02/20] 3/TT-NHNN do NHNN ban hfnh ngfy 21

thang 1 nf tm 2013 quy djnh vfi viec phfn loai cf tc tfi san co, mtic tr ich, phuang phfp trich lap du phting r t i i ro vf

v, f ic sti dung dg phong de xti I^ rtii ro trong hoar dfing cua cfc tti chftc tin dung vf chi nhfnh ngan hfng nuoc

ngofi ("Thting tu 02") vf Tilt ing to s ti 09/2014/TT-NHNN do NHNN bfn hftnh ngfy IB thfng 3 nf tm 2014 v fi vi f ic

s tia dir vf bfi sung mgt s ti difiu ct ia Thting to 02 ("Th6ng JuO9").

Theo dti , Ngfn hftng phai trich lap dg phting cu thfi cho cac khofn lien gtii (tri lien gui thanh tofn) vf cho vay cfc

to chtic tin dung khfc (nfiu co). Dting thoi. Ngfn hang khting cfn phfi trich Jap du phting chung dfii vtii cfc khofn

tif in gtii vi cho vay cfc ( f t chtic tin dung khftc.

Cfc nguyf tn tfc phfn loai ng vf trich Jap dg phting r tii ro tin dung: Ngftn hfng ip dyng viec phfn loai ng, t rich lap

dti phting ng phfi thu khti dtii vf sti !y rui ro theo cfc huting dan tf' Filing tu so 02/2013/TT-NHNN ngf ty

•—21/01/2013 cua Thui ig doc ngf t ii hang Nhf uuiu Vifil Narrrvf [ f a t ing tu so 09/20I47TT-NHNN ngfy 18/03/2014 •

cua Thting dfic ngan hfng Nha nutic Viet Nam ve viec stia doi, bfi sung mgt s ti di f iu cua thong tu tren. Theo dti ,

Ng duoi tiftu chufn, Ng nghi ngo vf No cti khf nang mft vf in dga vfo tinh trang qua hgn vf cfc yfiu t fi djnh t inh

khfc ct ia khofn cho vav. Cfc khofn ng dugc phfin loai If Ng duoi l ieu ch^^f in, Ng nghi ngo v ft No co khf nf ing mftvfin dugc coi la ng xau.

TTteo Til ting tu 02/2013/TT-NHNN, cac khofn cho vay sfi dugc thuc hifin phfin logi vfo thtii diim cufii moi qujf

Dft phong cu the

Dg pit ting cu the tai ugay 31 thf ing 12 dugc xac dinh bang du no sau khi tri di gi f t, tr j tfi i sfn bfo df im dl dugc

khfu utinlrin vtii ly [ fi du phong theo phfn lofi nhom ng t^i ngfy 30 thf t itg 11. tylfi dg phong eg thf i dfii voi t tingnhtim ng eg th fi nhu sau:

p• ' 5 | Ng cti klri nfng mft vonI " 100%ii

Truting hgp ng cfta khfich hang dugc ph f tn lof t i vfo nhtim ng cti mtic dfi rui ro th f ip hem nhtim ng theo danh sack

Cff sd xfc djnh gift trj vf gia trj khautru cua tung loai tfi s f in bfo dfm dugc quy dinh trong Thong tu 02. ]

Dq phong chung

Then Thong ti t 02/2013/TT-NHNN, dy phting chuhg duoc trfch lap d fi dg phong chonhting tin thf it chua xfc djnh

dugc trong quf trinh phan loai ng vf tr icb lap dg phong cq the va trong cfc Irtr fing hgp kho khf tn ve tfi chinh cfta

du phting chung bfng 0,75% tf ing gif hj cfc khofn ngduyc pirin lofi vfo t ti nhtim ] den nhom 4 ngoai tr ti cfc

ngoft i bfng.

Xily rui ro tin dung

Du pliong dugc ghi nhfin nhu mfit khofn chi phi tr f tn bfo cao ket quft hof tt ding kfnh doanh vf dugc sf t 1 dung de xti

Jy cftc khoan ng. Theo Thong tu 02/20J3/TT-NHNN, Ngfin hang thfnh lap Hfii dong Xti ly Rtii ro dfi xti iy cfc

kho fin no niu nhu chftng dugc phan lofti vfo nhtim ng Ng cti khf i ring mfti vfin, hofc neu khfch hang vay If phfp

nhfin bj gi f i i th f i, phf san, hofic 1f t cf nhan bj diet hofte mlt t ich.

4.5.Dg phting cho cfc cum f c f il ngoai hfng

Theo ti l t ing tu 02/2013/TT-NHNN, to chtic tin dung phai thuc hif iu phfn logi dfii vtii cfc khoan bio ISnh, chap

cf tc khofin cam kfil ngoai bfng) vfo cftc nhfim quy dinh t f ti Dieu 10 hofc Difiu 1 i de qufn ly, gi f im sft chft luong

chudn. Ng cdn chu y vti Ng du&i t ftu chudn dga vfo tinh nang qufi hfn va cfc y fiu to djnh t inh khf ic .

4.6.Kfi lofn cfc nghi f ip vg kinh (loanh v fi dau tu Chung kboin.

Chting khofn dftu tu sfn s f ing fie bfn bao gom cfc chting khoan ng vf chting khof tn von dugc Ngfn h f tng nf tm giu

vtii mqc fi ich dfu tu va s f tn sfng de ban, khfing t iiufic lefi chting khoftn mua vfto hfn rf thuting xuyen nhung cti

thfi b f tn b fti cti lie nao x f it lhay cti lgi. Dtii vtii chting khof tn von, Ngan hang khong phfi la c ti ding sing lfp; hoftc

If doi tf tc chi en luge; hofte c fi k l ri n f tng chi phfii nhft djnh vfo qua uinh Jf tp, quvet dinh cf tc chinh sfch lai chinh vf

hoat dgng ctia doanh nghifp nhfn dfu tu thong qua vfn bfn Ihoa thufn cti nhan syr tham gia Hoi dting Quftn

Chting khofn vfin dugc ghi nhfin theo gif goc vfo ngfty-giao dich vf Jufin dugc phfn f tnh dteo gi f t gfic trong thfi i

gian nfingiiitiip theo.

50%

iuchuSi

Ngfn hang Throng msti Co phfin Tif in PhongBan cio rfi chinh quy IV va tAi chinh n

c/ia Thong df ic Ngfin hdng Nhd mtf i 'c

hfi t f i i thif i ii phf i i ir ich if ip dtii vii tr f i i phifiu djc bif it t f i i nfm

theo huting filn (fi i Thting to s fi 14/2015/TT-NHNN ngay 28 Ihf ing 8 nfm 2015 ctia NHNN stia dtii , bfi sung

i Thfing tu so 14/2015/1J-NHNN, hang nftm, trong thtii hfiti 5 ngfy lfm vif ic lif in kfi trutic ngfy tuong ting

igfy dao hgn ctia trai phif iu dfic bifit, Ngan hfng phfi trich lfp diy du sti t ien du phting cu the t t i i thi f iu ctia

[r ich lfp dtii vtii tt ing trai phieu dfic bi f it dugc tinh theo cting thtic sau:

NgSn bing Throng mai Co phfn Tien PhongBfo cio Ifi chinh quy IV vi lai chinh iifm 2018

eii^ Thf ing df ic Ngan hang Nhd nude Vfti Nam)

Chting khoan ng dugc ghi nhan theo mfinh gif v f to ngfy giao djch. Lfti du tliu ct ia chting khoftn trutic khi mua (dfii

vti i chung khof tn ng tra I f t i sau) hofc If t i nhan trutic chti phan bo (dfii vtii chting khofn ng trf lf t i trutic) dirge phfn

anh (ren mgt tai khofn rieng. Phan chief khau/phu trpi la clrinh i f ich am/tkrong giBa gif t goc vtii gif trj cua khoftn

tif in gtim mfinh gift cgng (+) Ifi dfin t ich trutic khi mua (nf iu co) hoftc tru (-) iii nhan trutic chti phfn bfi (nf iu cti) ,

cung dugc phan fnh Irftn mgt tai khofn rif tng.

Trong khofng thai gian njm giij- chting khoan tif ip theo, cic chtihg khofn nfy dugc ghi nhan theo mfinh gif vf

cliiet khfu/ phy trfi i (neu co) cua chting khofn sfn sfng de ban dugc phan bo vao bfo cfo ket qua kinh doanh theo

phuong phfp dufing thfng trong suf it thtii gian cfin lai utic t inh cua chting khofn. S& t ien Ifi trf sau dugc ghi nhfn

phuong phfp cfing dfin. Sfi tiln Hi nlian trutic dugc h ftch lof tn phfn bfi vfo lira lai dau tu chimg khof tn theo

phuang phap during t i t jug cho khofn thai gian dau tu chting khof tn.

Djnh ky. chting khoan sfn sang dfi bfn 5fi dugc xem xet ve kha nftng giam gif. Chting khoan dirge lap dy phong

gifm gif khi gi ft tri ghi s f i cao lion gif t thj truing xfc dihh theo quy djnh tf t ' Thtineiuso 228/2009/TT-BTC ngay 7

t i ring 12 trim 2009. Trong truing hgp khfing the xfc d|nli dugc gia tri thi truong cua chting khof in. c f tc thing

khofn se khfing dugc trich lap du phting. Dg phting gifm gift fiaqc ghi nhfn vfo bfo cfo kfit quf hoftt dfing kinh

Dtii vti i trfi phifiu doanh nghif ip ehna niem yfit tren thi truing dtong khoan hofc chua dSng ty giao djch tr f in thj

truing giao dich cua cac ct ing ty df t i chting chua ni f im yf it thi Ngfn hfng thgc hif in tr ich lap dg phong rui ro theo

4.6.2 Chung khodn d^u lugitid^i ngdy 4do hqnj

Chung khofn dau tu gif t - d f in ngfy dfo hqn bao gom trai phieu d f tc bi f i t dugc ph f it hfnh bfii cting ty Qufn ^^ tfi sfn

cua c f tc lfi chtic tin dung Viet Nam ("VAMC) vf Cting ty Mua bfn ng va Tfi san ttin dgng cua doanh nghifip

("DATC").....j

Trfi phif iu df tc bi f it do VAMC phat hfinh If giay t ti c ti gift co thoi han do VAMC phfii hfnh de mua ng xau cua

Ngan hang. Trai phieu dfc biet dugc ghi rih ftn theo mfinh gif vfo ngfy giao dich va luon dugc phfn fnh theo

mfinh gif Trong Ihtii gian nfm giti. Mfinh gift cua trai phieu dftc biet dugc phftt hf tnh tutmg ting vtii khofn ng xau

dugc b f tn vf if so du ng gtic c t ia khfch hfng vay chuaufi tr tidi s t i t i f in dg pit ting e^ the df tr fch lap nhung chua sti

Ngfin hang Throng mat Co phn Tien PhongBtio cao tfi ehinh qty IV vf fai chinh nam 2018

Xm-I if so tieu du pbtiug cu th f i da tr ich I f ip dtii vtii trdi phieu dfic bi f it Juy kfi den hf itirim thtim-1;

Y li mfinh gi f t trfi phif iu dfic bi f i t ;n if thai han cua trdi phifiu d f ic bi f i t ( t inh bfing nam);

in If s fi nam kfi to [hoi dif im phatirinh trai phieu dfic biet d fin thtii di f im tr ich lfp;

ban ng phfii hgp vtii Cting ty Qu f in ]y tai sfn de xac djnh s fi t ien thu hoi nfy,

Truting hgp (Zm + Xin-1) ^ (Y/n x m) thi so tif in trich lap du piling c;i the (X(m)) dugc t inh If khting (0).

Du phting cti the cho (rfti phi t iu d f tc biet dugc ghi nhjn vfo b fto cao k f it quf hogt dong kinh doanh tr f in khofn mgc

"Chi phi dg phong rui ro tin dqng". Trfi phif iu dfc bi f it nay kilt ing phfi Irich lap du phting chung.

Trdi phiiu DATC

nhfn v fto thu nhfp ciia Ngan hfng [heo phuong phap dbw tich.

Dinh ty, trfi phi t iu DATC se dugc phSn lo^i ng vft tr ich ( f tp du phong theo chinh sfch k fi tofn theo Quy dinh tai

Thong to 02 vf Thting tu 09.

4.7. Tfi san cfi djnh huu hinh

Tai sfn co dinh vti hitih dugc ghi nhan then nguyfin gia trii' di gift lr | kliftu hao iuy kf i .

Khi tai san cti dinh vti hinh du 'gc bfn hay thanh ]y. nguyfin gif vf gift tr ] khau hao [uy kfi dugc xtia so va cfc khoftn

4.9. KhSahnovahaomon

Khau hso vf hao intin ct ia tai sfn co d f ith hDn hinh vf vo hinh dugc tinh theo phuong phap duting thfng trong suit

4.10.Cftc Idioftn phai tbu

4.10.1Cdc khotin ng phai Ihu Huge phan loai td ldi son cti rtii ro tin dqng

Cfc khofin phfi ;hu dugc ph f tn loai ]a tai sail cti nil ro T in dpng dugc ghi nh fin theo gia gt ic. Kg pbft i Ihu khti doi

dugc Kgfin hang th;rc lii f in phfn loai ng v ft tr ich [ f tp dy phting rui ro Iheo quy djnh cua ph f ip Juf tt ve trich f f ip va sir

fiqng du phting dti xii ty rui ro.

4.10.2Cdc klwtin phai ihtt khac

Cfc khoan ph fii thu khftc khting dugc ph ftn loai If lfi san cti rui ro tin d^ng dugc ghi nhfn Iheo gi f t gt ic .

Cac khoan no phiir i liu klric dugc xein vet tric ii lap dp phting rui ro theo tuoi ^g qua han cfta khoftn ng hofc theo

tinh trang plri sfn hof ic dang lain thu tuc gifi thf i; ngu t in ng mat l ich, bti Iron, dang bi cf tc Co quan phap lufl tray

lo, xt i t xu hofic dang thi hfnh fin hofc df chet. Chi phi dg phong dugc ghi nh fin vf to khoan muc "Chi phi hoat ding

kh fic" tren bf io ouo ket quf hoftl dgng kinh doanh.

Dtii vtii cac khoftn ng plrii thu qua ban thanh loan, muc trich lfp dg phong dugc quy dinh toi Thong ru sti

22S/2QG9/TT-BTC nhu sau:

Thtii gian qui banMile trich iv phting

Tti ba nam tro [ f in100%

4.11.Tifn gui ciia trie t t i chtic tin dung khftc, ciia khfch llfttE vi jlhfit hanh giay tti c ti gi f t

Cftc khofn t i f in gir i cua cac t ti chtic un dung klric, c fta klrich hfng vf phat hfnh gi f iy to co gi ft dugc cting bb vf

Cfc khofn phfti trft va chi phi trich trutic dtigc ghi uhan cho sti lien phai t i^ trong tuang lai l it in quan den hftng htia

v ft dicii vp df nhfin duac khting phu thuoc vfto vif icNgf tn hang df nhan dugc htia don cua nhft cung c fip hay chua.

4.13. CiC ct ing cu tfi chinh phai sinh

4.13.1 Cdc hgp dPntg ngogi hai

Ngan hang ty ket c ftc hop dong ngofii hoi ky ban vf hofn doi nlrim tao dif iu kit in cho khach hang chuyfin, dieu

^ ^ ^^^f a hufic giam rui re hfii dDfti hotic cftc r fti re thi tni ting khfc dting Ihtii phuc vu mnr dich Unh d^'snh ran Ngf tn

hftng.

Cftc hop dftng ky h^n Ift cfc cam ket dfi thanh tofn bfing lieu mft tai mtit ngfiy trong tooug lai dua tren chfinh I f ich

•uiura c f tc ty gift dugc aac dinh trutic, dugc tinh treu sti tif in gtic danh nghia. Cac hop dong ty- hyn dugc ghi nhfin

ihtii diem kfit thuc iiit in dO ke tof tn. Lfti hofc 16 df hofc chi/a Ihgc hi f in dugc ghi nhan vfo bfio c f io ket qua hoat

Ngan hang Throng mai Co phfn Tien PhongBan i

03/2013/TT-NHNN sfi khting dugc ghi nhftu vfo bfto cao kf it quf ho^t dong kinh doanh trong ky. Lii du thu cua

cftc khofn ng nay dugc chuyfin ra theo doi ti lfi khoftn ngogi bang v f t dugc ghi nhftn vf to bf to c f to k f it quf hojl dgng

Cfc khofn phi dich vu vf hoa hong dugc hach tofn Irf in costi thgo thu. thuc chi.

Cti tuc bfnu t ien nhfn dugc tu hoat dfing dau lu dugc ghi nhfn If thu nhfp khi quyfin nhfn co t tic ciia Ngftn hftng

dugc xfc [fp. Cti tuc bang co phi fiu vf cac cti phi^u thuong nhfn dugc khting dugc ghi nhfn I ft thu nhfp cua Ngftn

hftng mf chi cf p uhft s^ lugng cti phi^u.

16

k) kfil qua I to^t dfiug kinh doanh tren cc1 11 phi trft ISi vay dugc ghi nhfn tri

to hOu. Ngan hang khting ghi nhftn c f tc khoftn lai/( lS) khi mua, ban, phftt hf tnh hoftc hiiy t

Cf tccc

Cac quy khftc thufic ngu^ ^n \hw chf sti huu dugc phan bti tu Igi nhuftn sau thu^ Viec pi ifn bb tir igi nhuft rt sau thu

vft vi f ic sir dyng cf tc quy khac phfi dugc Bi Hgi dtingCo dfing ph fi duyf it . Cac quy nay khting dugc quy djnh b

luat phap va dugc phfip phftn phii hfi t..

100,00% v^i cti phan5,00% Igi nhufin sau thufi

Tyle phin tidm cut, lgi

Quy du pitt ing tai chinh

Quy dg tru1 bo sung von co phf tn

: phan bb theo phuong phaptrong suit thtii ban cua hop f ibng hoftn doi.

4.13.2 Cac hqp ding hoan H5i tui sittll

Chfinh Jecli Ifi suftt hoftn dtii dugc ghi nhfn va i

4.14. Vtin d phfn

4.14.1Cd phieu phS thong

Co phif iu phti thong dugc plrin Joai la vbn chu sti huu. Cac chi phi tfng them lien quan trgc t iep den gi f t pH ftt h f tnh

co phifiu phi t i lt ing dugc ghi nhfn If mot khoftn gif tm tri r v t in chu s ti huu.i

4.14.2Thqng da rim e&phanj

Khi nhan duyc tien gfip vtin tu cf tc co ddng, chenh \t^ ^\ giira gi ft phftt hftnh vf mfinh gi ft ci phieu dugc g^ii nhfn

4.14.3Cdc quy vu dy trie;

Ngan hfng thuc hif in (r ich [ f tp cfc qujdg tru sau dfty theo Ltrit c f tc to chile tin dgng sti47/2010/QH12, Njjhj dinh

so 93/2017/ND-CPva theo Difiu \e cua Ngan hfng nhu sau:

suir khting dugc ghi nhan trf in bftng cfn doi k fi toftn.

quft boat dfing kinh doanh [rf tn co sti don tich.

h If ich

Cftc hop dong hofin doi tien te If c f tc cam kf it de thanh to ftn bfng t i f in mfit rqi mft ngay trong tuang lai dua In

chfinh If ich gtoa cf tc ty gi ft dugc xfc djnli truce, dugc ti lth trf in s ti t i f in gtic danh nghTa. Sb tif in php trgi hofc chi

klriu do chfinii If ich ty gif giao ngay tai ngay hifiu lye c f ta hgp dong vft ty gif ky han nfy se dugc ghi nhfn ngay t

Ngan hang Throng mgi Co phan Tien PI

Thui thu nhftp hoan lai phfti trf dugc ghi nhfn cho tai e ft itltong ch finb lei

I hue "hu nhap ho3n Ifti tiugc xac duih cho cfc klioan chtinh Igch t f ti

4.16. Nguyen tfc vft ptufting phfp ghi nbjin thufi lira nhfp Doanli nghifip vf chi phi thufi thu nhfp Dnaflh

nghi fip

utii bf tnu, ngoai hang: hofc gri rrt t i too dtii l i f in so sach tr

Ngan lifngThuonginaiCSphaiiTifn PhongBfo cao tji chinh quy IV va tai chinh nftm 20!B

ciu Tiling f i f i c Ngfin king Nhfi node Vfti Num)

' Truting hop gift bf it up cao hon gif trj ghi so khoan ng Ihi phan chenh f f ich cao J ion dugc bftch roan

.41 19

000.575

215

'A-'D

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