BAocAo TAl CHiNH RII~NG QUY IIINAM2017 - m.ocb.com.vn · OCB NI{;munvattunn vtronq...
39
,., • OCB NI{;m un va ttunn vtronq NgIn Hang Ph&Idng Dang BAo cAo TAl CHiNH RII~NG QUY III NAM 2017 NGAN HANG TMCP PHUONG DONG 41 vA 45 LE DVAN', QV~ 1, TP.HCM, VI¥T NAM
Transcript of BAocAo TAl CHiNH RII~NG QUY IIINAM2017 - m.ocb.com.vn · OCB NI{;munvattunn vtronq...
,.,
•
OCB NI{;m un va ttunn vtronq
NgIn Hang Ph&Idng Dang
BAo cAo TAl CHiNH RII~NGQUY III NAM 2017
NGAN HANG TMCP PHUONG DONG41 vA 45 LE DVAN',QV~ 1, TP.HCM, VI¥T NAM
ecce Miu s6: - B02affCTD. Ni~m tin va Ihjnh VIl'qllg (Ban hanh thea Thong ills6 49/2014/TT-NHNN
NginHang Ph&IcJng 06ng ngay 31112/2014 cua NHNN Viet Nam)
BANG CAN £)01K~ ToANtal ngay 30 thang 09 narn 2017
Thuyet 86 cu6i quy 86 cJ~unsmminh VNO VNO
TAisANTi6n m~t, vang b\lc, da quy 541.580.536.752 463.412.241.843Ti~n g(l'i t\li Ngan hang Nha nU'6'c Vj~t Nam 1.322.633.254.049 1.199.607.187.123(UNHNN")• TjAn, vang g(l'i t\li cac TCTD khac va cho yaycac TCTD khac 3.134.053.357.548 6.462.211.108.721
Ti~n, yang g(Pital TCTO knac 2.984.053.357.548 4.221.401.108.721• Cho vay cac TCTO khac 150.000.000.000 2.240.810.000.00001,1'phOng rui ro cho yay cac TCTO khac
Ch(l'ng khoan kinh doanh 1.934.026.611.897Ch(mg khoan kinh doanh 1.934.026.611.89701,1'phang ch(mg khoan kinh doanh
Cac cong cI,Jtal chinh phal sinh va cac tai san 5.729.039.727tai chinh khacCho vay khach hang 45.677 .645.099.839 38.175.043.759.128
Cho yay khach hang 2 46.155.722.676.364 38.506.723.127.25501,1'phOng rui ro cho yay khach hang 3 (478.077.576.525) (331.679.368.127)
Hoat dQng mua nQ'Mua no01,1'phang rui ~oheat d¢ng mua no
Ch(Fng khoan dau tU' 4 15.325.495.786.165 14.619.496.216.821Ch(mg khoan dau tu san sang d~ ban 14.886.818.496.578 14.099.861.350.421Ch(fng khoan dau tU' giQ>d~n ngay dao h;;ln 769.164.349.283 770.215.417.17101,1'I?hanQch(fng khoan dau tU' (330.487.059.696) (250.580.550.771)
Gop vOn, dau tU' dai h\ln 5 80.903.210.772 57.701.836.904£)au tU'vao cOng ty con 25.000.000.000V6n g6p lien doanh
~
£)au tU'vao cOng ty lien k~t£)au tU'dai h;;ln khac 79.847.300.000 79.847.300.000O~yphang giam gia dau tU'dai h;;ln (23.944.089.228) (22.145.463.096)
Taj san cO djnh 466.489.960.355 407.947.523.803Tai san c6 c1jnhhCFuhinh 211.247.480.539 197.345.202.048 .\Nguyen gia tai san c6 dinh 452.395.734.301 423.738.209.552 c:
"Hao man tai san c6 dinh (241.148.253.762) (226.393.007.504) ~Tai san c6 cJinhthu(J tai chfnhNguyen gia tai san c6 dinhHao man tai san c6 dinhTai san c6 c1jnhva hinh 255.242.479.816 210.602.321.755Nguyen gia tai san c6 dinh 332.292.425.959 275.882.114.836Hao man tai san c6 dinh (77.04.9.946.143) (65.279.793.081)
BatdQng san dau tU'Nguyen gia bat d¢ng san dau tU'Hao man bat d¢ng san dau tU'
Tai selmco khac 2.366.648.883.877 2.429.667.855.290Cac khoan phai thu 1.134.984.859.393 1.411.644.024.777Cac khoan lai, phI phai thu 848.114.540.170 799.033.167.908
:- Hi san thu~ TNON hoan l;;IiHi san C6 khac 388.349.484.314 224.490.032.605
Trong cJ6:LQ'i the thU'O'ngml;li01,1'phang rui ro cac tai san Co n¢i bimg khac (4.800.000.000) (5.499.370.000)
TONG TAl SAN 70.855.205.740.981 63.815.087.729.633
- -HQis60chinh: 41 & 45 LEiDu<in,Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn
1
Miu sa: - B02affCTD(Ban harm thea Thong nr s6 49/2014rrT~NHNN
ngay 31/12/2014 cua NHNN Vi~t Nam)
BANG CAN DOl K~ ToANtai ngay 30 thang 09 nam 2017
•
NO' PHAI TRACae khoan nQ'Chinh phu va NHNNTi6n, vang gUoiva vay cac TCTD khac
Ti~n, vang g&i cua cac TCTD khacVay cac rCTD khac
TiAn gwi cua khach hangCae eong e...tai ehinh phai sinh va caceong n9' tai ehinh khaeVOn tai trQ', uy thac (fau tur, eho vay rnaTCTD ehiu rul ro,Phat han'h giay to co giaCae khoan nQ'khae
Cac khoan lai, phi phai traThu~ TNDN hoan l<;Iiphal tracac khoan phai tra va cong nc khacDl,I'ph6ng cho cong no ti~m An va cam k~tngo<;libang
TONG NO' PHAI TRA
VON CHU sa HIJUVOn va cac quy
Von cua,rCrDVOncOphanVOn<1autU'XDCBTh~ng duovOn cOphfmCOphi~u quyCOphi~u U'u<1aiVOnkhacQuycua rCrDCh{mhI,ch ty gia hoi doaiChenhI,ch danhgia I{li tai sanLQ'i nhu,n chura pMn phOi
TONG NO' PHAI TRA vA VON CHU sa HIJU
ThuyfJtminh
s6 cu6iquyVND
s6 d~unamVND
67
358.891.153;4077.744.079.822.1315.797.259.873.8121.946.819.948.319
50.948.975.148.380
424.781.685.20011.541.720.766.3315.860.141.842.6185.681.578.923.713
43.063.985.057.8138.343.449.670
8
92.100.218.461.5283.290.083.991.9991.277.449.617.970802.077.233.805
2.131.150.305.448996.838.495.146932.590.019.251669.764.476.160
10 475.372.384.165 262.825.543.091
65.719.698.195.415 59.099.409.778.859
12 5.135.507.545.566 4.715.677 .950.7744.008.550.000.000 4.008.550.000.0004.000.000.000.000 4.000.000.000.000
98.800.000.000 98.800.000.000(90.250.000.000) (90.250.000.000)
302.019.790.303 243.982.447.782,~
(12.796.125.764) )~//
837.733.881.027 463.145.502.992 NIJP70.855.205.740.981 63.815.087.729.633 :110"(
P\\~,,'
J",>---" '.~ '-"'.
Hoi 50- chinh: 41 & 45 Ui Duan, Q. 1, Tp.HO Chi Minh - Tel: (84..8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn. 2
M§u s6: - B02afICTD(Ban hanh thea Thong tu s6 49/20 14ffT-NHNN
ngay 31112/2014 cua NHNN Vi~tNam)
cAc CHI TIEU NGOAI BANG CAN DOl K~ ToAN
Baa lanh yay vOnCam k~t giao dlch hOi doai
Cam k~t mua ngo~i t~
Cam k~t ban nqoai t~
Cam k~t giao dich hOiCfoai
• Cam k~t giao dich tU'O'nglai
Cam k~t eho yay khOng hUy ngangCam k~t trong nghi~p vl,l UCi
Baa lanh khac
cac cam k~t khae
Ngll'OoiI~p
Nguy&n Tb] Thu Ha
Thuyetminh
s6 cu6i quyVND
s6 oau nf1mVND
66.380.679.667
22.304.286.657.204
283.722.960.939
283.208.990.265
21.737.354.706.000
103.816.775.812
7.250.311.996.985
146.881.790.000
144.519.143.185
6.958.911.063.800
1.157.410.209.190
5.166.585.507.608
941.206.359.319
3.654.011.258.486
TP. HCM, ngay 24 thang 10 narn 2017
K~ toan trll'Oong
Nguy&n Thi Thuy Minh
, H~l
We~G[,~._
Hoi sa chinh: 41 & 45 Le Du~n, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn. 3
- - - - -------
Niel17 tin va thln/) vlf(fng
KET QuA HO~T eQNG KINH DOANHQuy 03 narn 2017
Thuyet So luy ke tiPdau So luy ke tiPdauChitieu QUI 3.2017 QUI 3.2016 namden cuoi namden cuoiminh Q3.2017 Q3.2016
Thu nhap lai va cac khoan thu nhap 13 1.472.458.478.780 1.047.461.194.090 4.019.385.267.590 2.906.423.038.156tuonq tl,l'.i Chi phi lai va cac chi phi tU'ong tl,l' 14 824.564.854.185 600.317.055.284 2.333.693.514.208 1.699.239.581.429
THU NH~P LAI THUAN 647.893.624.595 447.144.138.806 1.685.691.753.382 1.207.183.456.727
iThu nhap tLYheat dong dich vu 64.815.609.129 36.772.140.344 168.892.697.618 86.192.222.270
Chi phi hoat dong dich VI,I 12.969.890.946 10.188.540.666 31.004.884.616 23.201.141.755
Uii I h~thuan tiP hoat dQng djch vI,! 51.845.718.183 26.583.599.678 137.887.813.002 62.991.080.515Lai thuan tiP hoat dQng KD ngo,i hOi 16.560.326.383 16.975.682.903 33.675.799.382 5.041.515.162Lai thuan tLl' mua ban CK kinh doanh 15 3.537.499.998 3.537.499.998Lai thuan tiP mua ban CK dau tll' 16 34.322.191.673 (34.866.439.007) 68.506.301.183 (5.857.225.056)Thu nh~p tiP gop vOn, mua c6 phan 17 39.000.000 1.062.800.000 39.000.000 2.082.996.900
Thu nhap tLYheat dong khac 43.148.593.148 25.384.436.245 59.692.031.707 114.560.778.480
Chi phi heat dong khac 33.044.848.762 7.518.383.126 40.599.627.165 73.686.760.245Lai 110 thuan tiP hoat dQng khac 10.103.744.386 17.866.053.119 19.092.404.542 40.874.018.235
TONG THU NH~P HO~T DQNG 764.302.105.218 474.765.835.499 1.948.430.571.489 1.312.315.842.483CHI PHi HO~T DONG 18 349.767.887.878 257.617.547.349 939.185.668.858 743.136.122.735
LQ'I NHU~N THUAN Tlr HO~T DQNGKINH DOANH 414.534.217.340 217.148.288.150 1.009.244.902.631 569.179.719.748Chi phi dl,l' ph6ng rui ro tin dl,lng 119.778.476.616 97.655.088.448 220.308.236.132 225.693.443.747
TONG LQ'I NHU~N TRU'OC THUI: 294.755.740.724 119.493.199.702 788.936.666.499 343.486.276.001Chi phi thuE!lthu nhap doanh nghi$p 59.038.014.482 23.866.889.474 158.142.663.200 68.713.429.853
LQ'I NHU~N SAU THUI: 235.717.726.242 95.626.310.228 630.794.003.299 274.772.846.148
Lai co ban tren cOphieu (dong)(rnenh gia 10,000 dong/cO phieu)
TP. HeM, ngay 24 thang 10 m1m 2017
NgU'o-i I~p Kit toan trU'o-ng
g; Q,tQ____--
NguyAn Thi Thu Ha NguyAn Thi Thuy Minh
::::
~c',\?l\~tl
HQi sa chinh: 41 & 45 LEiDuan, Q. 1. Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn4
oOCB Ni{Jm lin va (Nnh vur;mg
NginHang PhIIcIng D6ng
BANG LU'U CHUYEN TIEN Tet~i ngay 30 thtmg 09 narn 2017
Sd lUy k~ tiP c1§u ss lily k~ tiP c1§uChi tuo Thuy~t nsm c1encudi nsm c1encudi
minh Q3.2017 Q3.2016•
LU'U CHUY~N TI~N TV HO~T gQNG KINH DOANH
Thu nhap lai va cac khoan thu nhap tU'O'ngtl,J'nh~n dU'<;>,c 3.970.303.895.328 2.793.707.457.903i' Chi phi lai va cac chi phi tU'O'ngtl,J'da tra (2.201.380.756.563) (1.514.247.589.146)
Thu nhap t(J'heat dong dich VI,! nhan dU'<;>,c 137.887.813.002 62.991.080.515Ch~nh I~ch s6 tilln thvc chi t(J'hoat dong kinh doanh chLfng
117.001.491.752 77.604.801.784khoan, yang bac, ngoc;lit~Thu nhap khac (23.665.468.906) 13.335.281.161Tilln thu cac khoan no da dU'<;>,cxU>Iy xoa, bu dc\pb~ng 3.225.996.623 15.957.639.452nguOndl,J'phong rui roTilln chi tra cho nhan vlen va hoat dong quan Iy, cOngvu (901.739.244.398)
Tilln thue thu nhap thvc nop trong ky (125.389.075.333)
LU'u chuy'n titm thuan tl) hO\lt dQng kinh doanh trU'c)oc976.244.651.505nh(Png thay dOi vA tai sfm va vOn lU'u dQng
NhCmg thay c16ive tili san hOflt c1i)ng(Tang)!Giam cac khoan ti~n, yang gu>iva
2.090.810.000.000 (344.660.000.000)cho yay cac TCTD khac(Tang)!Giam cac khoan vll kinh doanh chLfng khoan (2.719,932.690.166) (2mO.505.167.318)(Tang)!Gian1cac cOngCl,ltai chinh phai sinh khac (5.729.039.727) (37.882.325.843)(Tang) cac khoan cho yay khach hang (7.648.611.549.109) (8.822.044.095.632)Giam nguOndl,J'phong d~ bu dc\ptOnth~t cac khoan (tin
(6.672.509.998)dl,!ng,chLfng khoan, dau tU'dai h~n)(Tang)!Giam khac vll tai san ho~t dong 59.771.930.234 210.234.356.460NhCPngthay c16ive cong n{f hOflt c1i)ngTang!(Giam) cac khoan n<;>,Chinh phu va NHNN (65.890.531.793) (311.316.848.080)Tang!(Giam) cac khoan tilln gu>i,tien yay cac TCTD (3.797.640.944.200) (4.088.123.655.83~Tang!(Giam) tilln gu>icua khach hang (bao gOmca KBNN) 7.884.990.090.567 10.024.674.405.87Tang! (Giam) phat hanh gi~y to>c6 gia (ngo~i tr(J'gi~y to>c6
2.293.245.496.853 103.195.771.3~gia phat hanh dU'<;>,ctinh vao ho~t dong tai chinh)Tang!(Giam) v6n tai tr<;>"uy thac dau tU',cho yay ma TCTD
(30.931.843.920) 239.417.705."chiu rui ro(Giam)lTang cac cOngCl,!tai chinh phai sinh va cac khoan
(8.343.449.670) (52.366.420.000)n<;>,tai chinh khac'. Tang! (Giam) khac vll cOngn<;>,hOc;ltdong 18.705.510.712 57.830.456.644
Chi t(J'cac quy cua TCTD (689.100.000) 29.265.470.539
LU'u chuy'n ti6n thuan tl) hO\lt dQng kinh doanh (960.673.978.712) (5.234.797.168.270)
HQi s6>chinh:41 &45 Le Du~n, Q. 1, Tp.Hb Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn5
OCB Ni6m tin va t/linh vur;mgNgIn IQng PIIUIIng 06ng
BANG LU'U CHUY~N TleN Tetat ngay 30 thang 09 nam 2017
So /{Jy ke tiP ([Au So /{Jy ke tiP ([auChi tuo Thuyet nsm den cuoi nam ([en cuoi.. minh Q3.2017 Q3.2016
.. Mua sam tal san cOOinh (40.984.772.049) (19.982.350.462)
Ti~n thu tli thanh Iy, nhuonq ban TSC£) 40.338.539.161 81.800.288.002
Ti~n chi tli thanh Iy, nhU'Q'ngban TSC£) (70.219.190.380)
Ti~n chi tli oau tu, g6p vOnvao OO'nvi khac (25.000.000.000)
Ti~n thu cOtuc va lQ'inhuan OU'Q'cchia tli cac khoan oau tu, 39.000.000 2.082.996.900g6p von dai hanLlI'u chuyGn tiAn thuan tw hoat d9n9 dau tll' (25.607.232.888) (6.318.255.940)
LU'U CHUY~N TI~N Tll HO~T DONG TAl CHiNH =:. ?"Tang vOnOi~u I~ 452.852.360.000
COtuc tra cho cOOOng,lQ'inhuan Oachia (37.076.051.974) (380.569.988.033) . I\~
LlI'u chuyGn tiAn thuan tw hoat d9n9 tai chinh (37.076.051.974) 72.282.371.967 ···d\!(
LlI'u chuyGn tiGn thuan trong ky (1.023.357.263.574) (5.168.833.052.243) :mlTiGn va cac khoim tll'O'ng dll'O'ng tiGn t,i tho-i diAm dau
5.884.420.537.687 7.461.896.060.747ky ,1. HI=DiGu chinh anh hll'ang cua thay dOi ty gia (12.796.125.764) 3.032.847.621
TiGn va cac khoan tll'O'ng dll'O'ng tiAn t\li tho-i diAm cuOi 4.848.267.148.349 2.296.095.856.125ky
Nguy6n Thj Thu Ha
H(ii sa chinh:41 &45 U! Dulln, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38220961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn6
O · . I·:OCB I NltJl))lin va Ihjnh vV¢ng
""""""""""'D6n9 ITHUY~T MINH sAo cAo TAl CHiNHOuy III narn 2017
MAu s6: - B05affCTD(Ban hanh theo Thong tu s6 49/2014nT-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
THUYET MINH BAa cAo TAl CHiNH CHQN LQCQuy III nam 2017
I. £)~C £)IJ:M HO~T £)QNG
GIOI THleU vs NGAN HANG
Ngan hang ThU'O'ngmal cs phan Phuonq Dong (sau day gQi tat 103 "Ngan hang") 103Nganhang Thuonq rnai cs phan duoc thanh I~p tal nuoc Cong hoa Xa hoi Chu nghia Vi$t Nam.
Thanh I~p va hOfit Q9ng1.
Ngan hang 103mot ngan hang thU'O'ngmai c6 phan dU'Q'cthanh I~p tal Vi$t Nam theo Giayphep hoat dong s6 0061/NH-GP do Ngan hang Nha nuoc Vi$t Nam cap trong thai han 99nam k~ tli ngay 13 thang 4 narn 1996 va Giay Ch(rng nhan Dang ky kinh doanh s60300852005 ngay 10 thang 5 narn 1996 do Sa K~ hoach va Dau tu Thanh ph6 HOChi Minhcap va cac giay phep di~u chlnh khac,HOGitdong chinh cua Ngan hang bao gOm:
Huy dong v6n ngan han, trung hGinva dai hGincua mQit6 ch(rc thuoc cac thanh phan kinh t~va dan CU'dU'6'ihinh th(rc ti~n g(J'ic6 ky hGln,khong ky hGinb~ng DOngVi$t Nam;
Ti~p nh~n v6n uy thac dau tU'va phat tri~n cua cac t6 ch(rc trong nU'cYc;
Vay v6n cua Ngan hang Nha nU'cYcva cua cac t6 ch(rc tin dl,mg khac;
Cho vay ngan hCiln,trung hGinva dai hGind6i VcYicac t6 ch(rc va ca nhan tuy theo tinh chat vakha nang nguOnv6n;
Chi~t khau thU'O'ngphi~u, trai phi~u va giay to' c6 gia. Hun v6n, liim doanh va mua c6 phanthea phap lu~t hi$n hanh;
Lam djch Vl,lthanh toan gilia cac khach hang;
Thl,l'c hi$n kinh doanh ngoGiit$, vang bGicva thanh toan qu6c t~, huy dong cac IOGiiv6n tlinU'cYcngoai va cac djch Vl,lngan hang khac trong quan h$ v6'i nU'cYcngoai khi dU'Q'cNganhang Nha nU'cYccho phep;
DGiiIy bao hi~m theo quy dinh cua phap lu~t;
Kinh doanh trai phi~u theo quy dinh cua phap lu~t;
cap tin dl,lng dU'cYicac hinh th(rc: chi~t khau, tai chi~t khau cong Cl,lchuy~n nhU'Q'ng;tai chi~tkhau giay to' c6 gia; phat hanh the tin dl,lng; bao lanh ngan hang;
M& tai khoan thanh toan cho khach hang;
M& tai khoan: Ma tai khoan thanh toan tGiiNgan hang Nha nU'cYcVi$t Nam; m& tai khoanthanh toan tGiit6 ch(rc tin dl,lng, chi nhanh Ngan hang nU'cYcngoai khac;
T6 ch(rc thanh toan noi bo, tham gia h$ th6ng thanh toan lien ngan hang qu6c gia;
Dich Vl,lquan Iy tien mc)t,tU'van ngan hang, tai chfnh; cac dich Vl,lquan Iy, bao quan tai san,cho thue tu, kat an toan;
7
oOCB I NI6m tin vo tninn vwng
THU~TMiNHBAo cAo TAlCH[NHQuy III nam 2017
TU'van tal chfnh doanh nghi$p, tU'van mua ban, hop nhat, sat nhap doanh nghi$p va tu vandau tu:
MAu sa: - B05afICTD(Ban hanh theo Thong nr s6 49/2014rIT-NHNN
ngay 31112/2014 ella NHNN Vi~t Nam)
Tham gia dau thau mua ban tin phieu Kho bac, cong CI,I chuyen nhU'O'ng,trai phieu Chfnhphu, tin phieu Ngan hang Nha nuoc va cac giay to c6 gia tr] khac tren thj trU'ang tiElnt$;
Dich VI,I rnoi giai tien t$;
Phat hanh chling chi tien glh ky phieu, trai phieu, tin phieu de huy dong von theo quy dinhcua Luat cac to chuc tin dunq, LUc;ttchling khoan, quy dinh cua Chfnh phu va hU'ang dancua Ngan hang Nha mroc Vi$t Nam;
GQ>i,nhan gQ>ivon cua to chuc tin dunq, chi nhanh ngan hang nuoc nqoal, to chuc tal chfnhtrong nuoc va nuoc nqoai theo quy djnh cua phap lu~t va hU'ang dan cua Ngan hang NhanU'ac Vi$t Nam;
Uy thac, dCiii1'1trong ITnhVl,l'C lien quan d~n hOCiitdong ngan hang, kinh doanh bao hiem, quan1'1tai san theo quy djnh cua phap lu~t va hU'ang dan cua Ngan hang Nha nU'acVi$t Nam;
Mua nO';
Kinh doanh mua, ban vang mi~ng.
2. Von c6 ph an
Von cOphan ban dau cLlaNgan hang do cOdong g6p la 70.000 tri$u dong va dU'O'cbOsungtheo tung thai kyo So von cO phan cLla Ngan hang tCiiingay 30 thang 09 nam 2017 la4.000.000.000.000 dong (tCiiingay 30 thang 06 nam 2017: 4.000.000.000.000 dong) .
.Thanh phan H9i dong qulin trj
Cac thanh vien HOidong Quan trj trong nam va vao ngay I~p Mo cao nay nhU'sau :
Ch(PC VCI
3.
l>ng Trinh Van Tuan
l>ng Phan Trung
l>ng Ngo Ha Sac
l>ng Le Quang Nghia
l>ng Phan va Tulln
Chu tich
Oy vien
Oy vien
Oyvien
Oy vien
SOnhi$m ngay 12 thang 05 nam 2012BOnhi$m ngay 12 tMng 04 nam 2010SOnhi$m ngay 12 thang 11 nam 2011SOnhi$m ngay 21 thang 11 nam 2014SOnhi$m ngay 25 thang 04 nam 2015
...Ban Kiem socit
Cac thanh vien San Kiem soat tCiiingay 30 thang 09 nam 2017 va cho tai thai diem I~p baocao nay gam:
Ch(PC VCI Ngay
l>ng Nguyen Van Sa
l>ng PhCiimQuang Vinh
Sa 8<ilngThi Quy
TrU'ong ban
Pho ban
SOnhi$m ngay 03 thang 06 nam 2011
SOnhi$m ngay 25 thang 04 nam 2015
SOnhi$m ngay 03 thang 06 nam 2011Thanh vien
8
oOCB I Ni6m fin va Ih;lIh vUVngNPlHq __ i A ' i
THUY~TMINHBAo C 0 TAl CH NHQuy III nam 2017
4. Ban T6ng Giam doc
Cac thenh vlen Ban Tong Giam a6c tal ngay 30 thang 09 narn 2017 va cho toi thai ai~m I~pbao
•
Miu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014m·NHNN
ngay 31/12/2014 cua NHNN Vi~t Nam)
cao nay gom:
H9 va fen· Chlif; vII
6ng Nguy~n Dlnh Tung Tong Giarn a6c
6ng Trironq Dlnh Long Ph6 Tong Giarn a6c
6ng Truonq Thanh Nam Ph6 Tong Giarn a6c
Ba £)ao Minh Anh Ph6 Tong Giarn a6c
Bo nhlern ngay 24 thang 08 narn 2012
Bo nhiern ngay 09 thang 03 narn 2007
Bo nhiern ngay 10 thang 05 narn 2010
Bo nhiern ngay 09 thanq 01 nam 2012
5.
Ba Huynh Le Mai Ph6 Tong Giarn a6c Bo nhiern ngay 18 thang 11 narn 2013
Trll sOr chinh, chi nhanh
Ngan hang ThU'O'ngmal Co phan PhU'O'ng£)ong c6 tru sa chinh a~t tal 56 41 va 45 Le Duan,PhU'ang B~n Nghe, Qu~n 1, Thanh ph6 Ho Chi Minh, Vi~t Nam. £)~n ngay 30thang 09 nam2017, Ngan hang PhU'O'ng£)ong c6 m¢t(01) H¢i sa chinh, ba mU'O'ib6n (34) chi nhanh chinh,tam mU'O'imOt (81) phong giao dich tGlicac tinh va thanh phOtren ca nU'oc.
Cong fycon
TGlithai ai~m 30 thang 09 nam 2017, Ngan hang c6 01 cong ty con, thanh I~p tGliVi~t Nam.
Cong ty TNHH M¢t thanh vien Chuy~n tien Qu6c t~ Ngan hang ThU'O'ngmGliPhU'O'ng£)ongaU'O'cthanh I~p theo Gi~y ch(l'ng nh~n aang ky doanh nghi~p 56 031432.7542 ngay 03 tMng04 nam 2017 voi ty I~ g6p v6n 100%.
Can b9, cong nhan vien .
ngU'ai (ngay 30 tMng 06 nam 2017: 4.089 ngU'ai). ,I ~KY K~ ToAN, £)O'NVI TI~N Te SLYDVNG TRONG K~ ToAN j \~:Ky ke foan nam
Nam tai chinh cua Ngan hang b~t a~u vao ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12
f)cm vi film f~ siP dllng trong ke toan
Cac bao cao tai chinh cua Ngan hang aU'O'ctrinh bay theo aO'nvi aong Vi~t Nam.
6.
7.
II.
1.
2.
III. CHuAN MV'C vA CH~ £)0 K~ ToAN Ap DVNG
Baocao v~ tuin thu cac chuAn m-rc k6 toan Vi~t Nam -VAS
Ban Tong Giam a6c Ngan hang kh~ng ainh cac bao cao tai chinh dinh kem aU'O'cI~p tuanthu theo cac Chuan ml,l'CK~ toan Vi~t Nam va H~ thOng K~ toan cac TCTD Vi~t Nam.
Ch6 dQ va hinh th(Fc k6 toan ap dlJng
Vi~c trinh bay cac bao cao tai chinh yeu c~u Ban Tong Giam a6c phai thl,l'c hi~n cac U'octfnh va gia dinh anh hU'ang d~n 56 li~u bao cao cua tai san, nO'phai tra cOng nhU'vi~c trinhbay cac cong nO'tiem €In.Cac U'oc tinh va gia ainh nay cOng anh hU'ang a~n thu nh~p, chiphi va ketqua 56 li~u dl,l'phong. Cac U'oc tinhnay aU'O'cdl,l'atren cac gia ainh ve m¢t 56 y~u
9
toOCB I Nt(,mtirl va Ihillh vwng
- Hang"'_ D6ng ITHUY~T MINH BAO cAo TAl CHfNH
. Ouy III narn 2017
i
..
MAu s6: - B05atrCTD(Ban hanh thea Thong nr s6 49/2014ITT-NHNN
ngay 31112/2014 cua NHNN Vi~tNam)
to voi CaCrnuc dO khac nhau v~ chu quan va tinh khong chac chan. Do v~y, cac k~t quathuc t~ c6 thil c6 thay dOidan d~n viec di~u chinh cac khoan rnuc c6 lien quan sau nay.
Cae co so. danh gia dlJ'Q'eSlv dl,mg trong qua trinh I,p BeTC va cae lJ'o.etinh k~ toanquan trQng
Cac bao cao tai chinh cua Ngan hang duoc I~p theo He thOngK~ toan cac TOchuc Tin dunqViet Nam theo Thong tu 10/2014ITT-NHNN ("Thong tU' 10") quyet dinh v~ viec sua dOi, bOsung mot 50 tal khoan trong he thOng tat khoan k~ toan cac to cnuc tin dl,lng ban hanh meoQuy~t djnh 479/2004/Q£)-NHNN ngay 29 thang 4 narn 2004 cua ThOng dOcNgan hang NhanU'&cViet Nam ban hanh c6 hieu Il,I'ctu ngay 01 thang 01 nam 2005 va cac quy~t djnh bOsung, sua dOiQuy~t dinh 50 479/2004/Q£)-NHNN, Thong tU'50 49/2014m-NHNN ngay 31thang 12 nam 2014 sua dOi, bOsung mot 50 di~u khoan cua ch~ dO bao cao tai chinh dOivoi cac to chuc tin dl,lng ban hanh kem theo Quy~t dinh 50 16/2007/Q£)-NHNN ngay 18thang 4 nam 2007 cua ThOngdOcNgan hang Nha nU'oc Viet Nam va He thOngChulm ml,l'CK~ toan Viet Nam do Bo Tai chinh ban hanh.
Cac bao cao tai chinh kem theo dU'O'cI~p tren cO'sa tuan thu cac nguyen t~c va thOng Ie k~toan dU'O'cchlip nMn t;;ii Viet Nam. Bang can dOi k~ toan, bao cao k~t qua hO;;itdong kinhdoanh, bao cao lU'uchuyiln ti~n te va cac thuy~t minh di kem cOng nhU'viec su dl,lng cacbao cao nay khong danh cho nhCrngai khong thong hiilu cac thong Ie, thu tl,lCva nguyen t~ck~ toan Viet Nam va ngoai ra, cac bao cao nay khong nham thil hien tinh hinh tai chinh vak~t qua hO;;itdong kinh doanh va lU'uchuyiln ti~n te cua Ngan hang theo nhCrngnguyen t~cva ,thOngIe k~ toan dU'O'cchlip nh~n rong rai a cac quOcgia va thil ch~ ben ngoai Viet Nam.
IV.
1.
CHiNH SACH K~ ToAN Ap DVNG T~I NGAN HANG
Chuydnadi tien t~
Theo he thOng k~ toan cua Ngan hang, tlit ca cac nghiep Vl,lphat sinh cua Ngan hang dU'O'ch;;iChtoan theo nguyen teoT;;ii thai diilm cuOinam, tai san va cong nO'c6 nguOngOcngo;;iitedU'O'cquy dOisang VND theo ty gia quy djnh vao ngay I~p bang can dOik~ toan (xem chi ti~ttY gia cac 10;;iingo;;ii te ap dl,lng vao ngay 30 thang 09 t;;ii Thuy~tminh sa 25). Cac khoan thunh~p va chi phi bang ngo;;iite ella Ngan hang dU'O'cquy dOi ra VND theo ty gia vao ngay phatsinh giao dich. Chenh lech ty gia do danh gia l;;iicac tai san va cong nO'bang ngo;;ii te sangViet Nam dOngdU'O'cghi nh~n vao bao cao k~t qua hO;;itdong kinh doanh.
Congell tai ehinhphai sinh
Cac hQ'pGangky h~n, hoan Gdi
£)Oiv&i cac hO'pdOng ky h;;in, hoan dOi chenh lech giCragia trj dOng cua 50 1U'Q'ngngo;;ii tecam k~t mua/ban tinh theo ty gia ky h;;inva ty gia giao ngay t;;iing;:1lyhieu Il,I'ccua hO'pdOngdU'O'cghi nh~n ngay t;;iingay hieu Il,I'ccLlahO'pdOngnhU'mot khoan ml,lCtai san - khoan ml,lC"Cac cong Cl,l pMi sinh va cac tai san tai chfnh kMc" n~u dU'O'ngho~c khoan ml,lCcong nO'khoan ml,lC"Cac cong Cl,l pMi sinh va cac cong nQ'tai chfnh khac" n~u am. Chenh lech naysau d6 dU'O'cphan bOtuy~n tinh vao khoan ml,lC"Lai / 16thu~n tif ho~t GOngkinh doanh ngo~ihat' trong suOt ky h;;in cLla hO'pdOng. T;;ii thai diilm I~p bao cao tai chinh, cam k~t theo cachO'pdOng ky h;;in, hoan dOingo;;ii te dU'Q'cdanh gia l;;iitheo ty gia chinh thuc do NHNN congbO. Lai ho~c 10do danh gia l;;iidU'O'ch;;iChtoan vao khoan ml,lC"Lai / 16thuan tif h09t GOngkinh doanh ngo9i hOi".
2.
10
~. ~3.,,/"
NGiiiJOilGClHii't".•• ,.J
----------------------
oOCB I' Ni6m lill va tninn VU',;mg-Hlng--THUY~TMINHsxo cAo TAl CHiNHQuy III narn 2017
3. Ke toen thu nh~p lai, chi phi lai va ngimg dv thu lai
Doanh thu hi lai cho yay va chi phi tra lai yay dU'O'cghi nhan trong bao cao kat qua hoatd¢ng kinh doanh tren co sa dl,l'thu, dl,l'chi. Lai dl,l'thu phat sinh tCrcac khoan cho yay phanloai tCrnhorn 2 dan nhorn 5 theo Thong tU' 56 02/2013ffi-NHNN ("Thong tu 02") ngay 21thang 01 narn 2013; Thong tu 56 09/2014ITT-NHNN ('Thong tU'09") ngay 18 thang 03 narn201459 khong duoc ghi nhan vao bao cao kat qua hoat d¢ng kinh doanh trong kyoLai dl,l'thu cua cac khoan no nay dU'O'cchuyen ra theo d6i a tal khoan ngo<;libang va duoc ghi nh~nvao bao cao kat qua hoat d¢ng kinh doanh khi Ngan hang thuc nhan,
Miu sA: - B05alICTD(Ban hanh thea Thong tu s6 49/2014m-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
4. Ke toan cae khoan thu til' phi va hoa hong
Cac khoan phi djch VI,I va hoa hOngdU'O'ch<;lchtoan tren cO'sa thl,l'c thu, thl,l'c chi.
c6 tuc bang tien nh~n dU'O'ctCrhO<;ltd¢ng dau tU'dU'O'cghi nh~n la thu nh~p khi quyen nh~nc6 tuc clla Ngan hang dU'O'cxac I~p. c6 tuc bang c6 phiau va cac c6 phiau thU'ang nh~n
- dU'O'ckhong dU'O'cghi nh~n la thu nh~p cua Ngan hang ma chi c~p nh~t 56 IU'O'ngc6 phiau.
5. Ke toan (fo; v(Yicho vay khach hang
•
Nguyen t~c ghi nhfn khoan vay
Cac khoan cho yay va ung tm6'c khach hang dU'O'ccong b6 va trlnh bay theo 56 dU'nO'g6ct<;lithai di~m kat thuc nam tai chinh.
Cac nguyen tic phin IOijlinQ'va danh gia rui ro tin d~ng, cO'sa trich IfP d., phong ruiro tin d~ng va xoa s6 cac khoan cho vay kh6ng co kha nang thu hOi
Theo Lu~t cac T6 chuc Tin dl,lng 56 47/2010/QH12 co hili!u Il,I'ctCrngay 01 thang 01 nam2011, Thong tU'02 cua Ngan hang Nha nU'6'cve vili!c quy dinh ve phan IO<;litai san Co, muctrich, phU'O'ngphap trich I~p dl,l'phong rui ro trong hO<;ltd¢ng clla t6 chuc tin dl,lng, chi nhanhNgan hang nU'6'cngoai do Th6ng d6c Ngan hang Nha nU'6'cVi$t Nam ban hanh; va ThongtU'09 ve vi$c sua d6i Thong tU'02 ve phan IO<;litai san Co, muc trich, phU'O'ngphap trich I~pdl,l' phong rui ro va vi$c sli dl,lng dl,l' phong d~ xli 1'1rlli ro trong hO<;ltd¢ng clla T6 chuc Tindl,lng, Theo do, cac khoan chovay khach hang dU'O'cphan IO<;litheo cac muc d¢Jui ro nhU'sau: NO'du tieu chu~n, NO'can chu '1,NO'dU'6'itieu chu~n, NO'nghi nga va NO'co kha nangmat v6n dl,l'avao tlnh tn;mg qua h<;lnva cac yau t6 djnh tinh khac cua khoan cho yay.
Cac khoan cho yay 59 dU'O'cthl,l'c hili!n phan IO<;livao thai di~m cu6i moi quy cho ba quy daunam va vao ngay 30 thang 11 cho quy b6n trong nam tai chinh.
Rui ro tin dl,lng thuan cua cac khoan cho yay khach hang dU'O'ctinh bang gia trj con l<;Iicuakhoan cho yay trCrgia trj clla tai san bao dam da dU'O'cchiat khau theo cac ty 1$dU'O'cquydjnh trongThong tU'02 va Thong tU'09.
DI,I'phong CI,I th~ dU'O'ctrich I~p tren rui ro tin dl,lng thuan cua cac khoan cho yay theo cac tyIii!tU'O'ngung v6'i tCrngnhom nhU'sau:
H.AI,
till
11
- -- ---------------- --- - - - -
oOCB I N!{,m fin vii (/lin/! lIU'tlngNgIo) liang~ II6ng I
THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2017
M§u s6: - B05afICTD(Ban hanh theo Thong tu s6 49/2014nT-NHNN
ngay 31/12/2014 cua NHNN Vi~t Nam)
Ty IfJ dl)' phOng CI) the
NO'du tieu chuan 0%1
NO' can chu y2 5%
NO'dU'oi tieu chuan3 20%
NO'nghi ngo4 50%
5 NO'c6 kha nang mat v6n 100%
Cac khoan no duoc phan loal la NO'dlJ'(yi lieu cnuen, NO' nghi ng& va NO' c6 khB nang matv6n dU'O'ccoi la no xau,
Dl,I'ph6ng chung duoc trlch I~p d~ dl,l'phOngcho nhling tOnthat chua dU'O'cxac dlnh duoctrong qua trlnh phan loal no. Theo d6, Ngan hang phal thuc hi~mtrlch I~pva duy trl dl,l'ph6ng. chung b.r.ng0,75% tOnggia tri cac khoan no phan loai hi nh6m 1 d~n nh6m 4, ngo~i tni cackhoan tien glii tal to clurc tin dl,mg trong nuoc, chi nhanh Ngan hang nuec ngoai t~i Vi~tNam theo quy dinh cua phap lu$t va tien glii t~i to chuc tin dl,mg nU'oc ngoai va cac khoancho vay, mua c6 ky h~n gilly to c6 gia d6i voi to chlic tin dl,lng, chi nhanh Ngan hang nU'ocngoai khac t~i Vi~t Nam.
Dl,I'phOngcho cac khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU'O'ch~ch toanvao k~t qua ho~t dong kinh doanh, bao gam cac khoan nO'da x6a trong ky, thu tli cac khoannO'kh6 d6i da x6a trong cac ky trU'oc va chi phi dl,l'ph6ng ky nay.
Dl,I'ph6ng cho khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU'O'csli dl,lng d~xli 19 cac khoan nO'xllu la cac khoan nO'dU'O'cphan lo~i vao nh6m 5 ho~c n~u khach hangvay la phap nhan giai th~, pha san ho~c la ca nhan bj ch~t ho~c mllt tich. Vi~c xli 19 nO'xaudU'O'cthl,l'c hi$n sau khi c6 Sl,l'pM duy~t cua HOidong xli 19 nO'cua Ngan hang.
6. Ke toan cac nghi~p V(I kinh doanh va (/au tLl'ch(Jtng khoan
6.1 Nghi~p v(I kinh doanh ch(Jtng khoan
Chling khoan kinh doanh la chling khoan ban dau dU'O'cmua va n~m gili cho ml,lCdich kinhdoanh trong ng~n h~n theo quy~t dinh cua TOngGiam d6c.
Chling khoan kinh doanh dU'O'cghi nh$n b~t dau tli ngay mua khoan dau tU' chling khoanva dU'O'cxac dinh gia tri ban dau theo gia mua va cac chi phi lien quan d~n giao dich mua.T~i cac ky k~ toan ti~p theo, cac khoan dau tU'chling khoan dU'O'cxac dinh theo nguyen giatrli cac khoan giam gia dau tU'chling khoan.
Dl,I'phOng giam gia chling khoan kinh doanh dU'O'cxac dinh va trlch I$p theo cac quy dinhcua Cong van 56 2601/NHNN-TCKT do NHNN ban hanh ngay 14 thang 4 nam 2009 ("Congvan 2601") va Thong tU' 56 228/20091TT -BTC do BOTai chlnh ban hanh ngay 07 thang 12nam 2009 ("Thong tU' 228") va ThOng tU' 89/20131TT-BTC do BOTai chinh ban hanh ngay28 thang 6 nam 2013 ("Thong tU'89").
Lai ho~c 10 tli kinh doanh chling khoan dU'O'cghi nh$n vao k~t qua ho~t dong kinh doanhtheo 56 thuan.
12
~o."
G·PR
mG/.~",\~
- - -- ---- --- ----------------------------
ooeB I· Ni(,mlinvatt,jnhvur;mgNPlHang _1>6nsI
THUY~TMINHBAo cAo TAl CHiNHQuy III narn 2017
6.2 Nghi~p vV Qau tLl' ch(rng khoan
ChCmgknoen san sang c1~ban
Chling khoan san sang de ban la cac chling khoan dU'O'cgil) trong thai gian khong An dinhtruce, c6 the dU'O'cban de dap ling nhu cau thanh khoan hoac de ling ph6 vcYitrU'ang hopthay dei lai suat, tY gia hoac gia tri chling khoan.
Mau sa: - B05atrCTD(Ban hanh theo Thong nr s6 49/2014m-NHNN
ngay 31112/2014 cua NHNN Viet Nam)
Chling khoan san sang d~ ban dU'O'cghi nhan theo gia v6n. Sau do, cac chling khoan naydU'O'cghi nhan theo gia g6c tni dl,l'phong giam gia chling khoan, DI,I'phong giam gia chlingkhoan san sang d~ ban duoc xac dinh va trich I~p theo cac quy dinh cua Cong van 2601,Thong tU'228 va Thong tu 89.
Gia tri phu troi va gia tri chi~t khau phat sinh tll' vi~c mua ban cac chling khoan nO'san sangdeban dU'O'cph€mbe vao bao cao k~t qua kinh doanh theo phU'O'ngphap dU'ang thling tinhtll' ngay mua chling khoan d~n ngay dao h~n cLlachling khoan d6.
Lai ho~c 10 tll' chling khoan san sang d~ ban dU'O'cghinh~n trlm bao cao k~t qua ho~t dongkinh doanh hO'pnhAt theo s6 thuan. Gia v6n cLla chling khoan san sang d~ ban trong namdU'O'cxac djnh theo phU'O'ngphap binh quan gia quyen.
ChCPngkhoan giiPaIm ngay aao h~n
Chling khoan gil) d~n ngay dao h~n la cac chling khoan c6 ky h~n c6 dinh va cac khoanthanh loan c6 djnh ho~c c6 th~ xac djnh dU'O'cva Ngan hang c6 y djnh va c6 kha nang gil)d~n ngay dao h~n.
Chling khoan gil) d~n ngay dao h~n ban dau dU'O'cghi nh~n theo gia g6c (bao gOmgia muava cac chi phi lilm quan). Sau d6, cac chling khoan nay dU'O'cghi nh~n theo gia g6c trll' dl,l'phong giam gia chling khoan. DI,I'phong dU'O'cI~p khi c6 b~ng chling cLlaSl,l'suy giam giatrj trong thai gian dai cLlacac chling khoan nay ho~c trong trU'ang hO'pNgan hang khong th~thu hOicac khoan d~u tU'nay.
Gia tri phl,Jtroi va gia tri chi~t khAu phat sinh tll' vi~c mua cac chling khoan dau tU'gil) d~nngay dao h~n dU'O'cphan be V80 bao cao k~t qua kinh doanh thea phU'o.ngpMp dU'angthling tinh tll' ngay mua chling khoan d~n ngay dao h~n cLlachling khoan d6.
Thu nh~p lai tll' chling khoan gil) d~n ngay dao h~n dU'O'cghi nh~n tren bao cao k~t qua kinh (""\. \doanh tren cO'sa dl,l' thu. Lai dU'O'chU'ang trU'cYckhi Ngan hang nam gil) dU'O'cghi giam trll' 'i! ~vao gia v6n t~i thai di~m mua. J.,..
~£)au tl.f dai h~n khBc .~~
Cae khoan d~u tU'dai h~n khac bao gOmcac khoan g6p v6n d~u tU'dai h~n khac c6 thai h~nnam gil), thu hOiho~c thanh toan tren 1 nam ma Ngan hang la ce dong sang I~p ho~c la d6itac chi~n IU'O'cho~c c6 kha nang chi ph6i nhAt dinh vao qua trinh I~p, quy~t djnh cac chinhsach tai chinh va ho~t dong thong qua van ban thea thu~n cli nhan Sl,l'tham gia Hoi dOngQuan trj I Ban Tong Giam d6c.
Cac khoan dau tU' dai h~n khac dU'O'cghi nh~n theo gia g6c trll' di s6 dl,l' phong giam giadU'O'ctrich I~p theo Thong tU'228 va Thong tU'89.
13
oOCB Ni6mtin valhinh vlJ'()f>gNg"!Htng -1>6ng ,
THUYET MINH BAO cAo TAl CHiNHQuy III nam 2017
7. Ke toan cac ta; san co tfjnh vo hinh
Nguyen tac ghi nh~n tel san co ainh vo hinh
Tal san cOdjnh va hlnh dU'Q'Cghi nhan theo nguyen gia tn; di gia tri khau hao lOyke.
Miu sa: - B05affCTD(Ban hanh thea Thong tu s5 49/2014m·NHNN
ngay 31112/2014 cua NHNN Vi~tNarn)
Nguyen gia tai san cO dinh va hlnh la toan bo cac chi phi rna Ngan hang phai be ra de codU'Q'Ctalsan cOdinh va hlnh tinh den thai diem dU'atal san do vao su dl,lng theo dl,l'tinh.
Cac chi phi nang cap va dOi rnoi tai san cOdinh va hlnh dU'Q'Cghi tang nguyen gia cua taisan va cac chi phi khac dU'Q'chach toan vao ket qua heat dong kinh doanh khi phat sinh.
PhUO'ngphap va thai gian khAu hao te! san co fJinh vo hinh
Khi tal san cOdinh va hlnh dU'Q'cban hay thanh Iy, nguyen gia va gia trj khau hao lOyke dU'Q'cxoa sOva cac khoan lai 10phat sinh do thanh Iy tai san dU'Q'chCilchtoan vao ket qua hOCiltdong kinh doanh.
Khau hao cLia tai san cOdjnh va hlnh dU'Q'Ctinh theo phU'O'ngphap dU'ang thang trong suOtthai gian su dl,lng U'&ctinh cLiatai san cOdinh nhU'sau:
Quylm su dl,lng dat co thai hCiln theo thai hCilnsu dl,lng
Phan m~m
8. Ke toan ta; san co tfjnh hCPuhinh
Nguyen tac xac nh~n nguyen gia tai san co ainh hCfuhinh
Tai san cOdinh h(fu hlnh dU'Q'Cthe hi(m theo nguyen gia tn; di khau hao luy ke.
Nguyen gia tai san cOdinh la toan bo cac chi phi ma Ngan hang phai be ra de co dU'Q'Ctaisan cOdinh h(fu hlnh tinh den thai diem dU'atai san do vao trCilngthai san sang su dl,lng.
3 -10 nam
Cac chi phi mua sam, nang cap va dOim&i tai san cOdjnh dU'Q'cghi tang nguyen gia cLiataisan cOdinh; chi phi bao trl, sua ch(fa dU'Q'chCilChtoan vao ket qua hOCiltdong kinh doanh khiPhat sinh.
PhU'O'ngphap khAu hao, thai gian Stf dl,mghCfu{ch, ho~c ty I~ khAu hao·tai san co ainh hCfuhinh
Khi tai san dU'Q'cMn hay thanh Iy, nguyen gia va gia tri hao man lOyk~ dU'Q'cx6a s6 va cackhoan lai / 10phat sinh do thanh Iy tai san dU'Q'chCilchtoan vao k~t qua hOCiltd¢ng kinh doanh.
Khau hao cLiatai san cOdinh h(fu hlnh dU'Q'ctinh theo phU'O'ngphap dU'ang thang trong suOtthai gian su dl,lng U'&ctinh cLiatai san cOdinh nhU'sau:
Nha cua, v~tkien truc 5 - 35 nam
JNGI'HUOJ..-...._.~
;:
May moc thiet bj
PhU'O'ngtien v~n tai, v~t lieu truy~n dan
Tai san cOdinh hl)u hinh khac
3 -10 nam
3 -10 nam
3 - 8 nam
14
oOC B I' Ni6m (in va Ih/nh vU'O'ng
NPl HlInt """"' D6n!ITHUY~T MINH BAO cAo TAl CHiNHQuy III narn 2017
9. K~ toan cae giao djch thue tai san
Ngan hBng c1i tnuecac khoan thanh toan thue heat dong khOngdU'Q'cghi nhan tren bang can dOik~ toanoTi~nthue phai tra diroc hach toan theo phuonq phap dU'ang th~ng vao khoan rnuc chi phi hoatdong khac trong suOt thai han thue tal san.
Miu so: - B05affCTD(Ban hanh theo Thong nr s6 49/2014fIT-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
Tilm va esc khoim tU'O'ng(/U'cmgtien
Tren bao cao luu chuyen ti~n t$, ti~n va cac khoan tU'ang dU'ang ti~n bao gom ti~n mat, vangbac va da quy, ti~n gLi>ital Ngan hang Nha nuoc, ti~n gLi>ikhong ky han va c6 ky han t~i cacngan hang khac c6 thai gian dao hi;ln khong qua ba thang k~ tli ngay gLi>iva tin phi~u chinhphu va cac gic~yto c6 gia ng~n hi;ln khac du di~u ki$n tai chi~t khau Ngan hang Nha nU'ac.
11. Dt,I'phong, cong n()' t;em §n va ta; san chU'axac (/jnh
10.
ThOng tU'02 khong quy dinh vi$c trich I~p dl,l'ph6ng cac cam k~t ngoi;li bang. Theo d6, Nganhang thl,l'c hi$n phan 10i;licac cam k~t ngoi;li bang d~ quan Iy, giam sat chat 1U'Q'nghOi;ltdong.
12. K~ toan cae khoan nghia VII (/6; v61nhan vifm
12.1 TrQ'cAp nghi hU'u
Nhan vien Ngan hang khi nghi hU'usa dU'Q'Cnh~n trQ'cap v~ hU'utli Bao hi~m Xa hoi thuocBOLao dong va ThU'ang binh Xa hoi. Ngan Mng sa phai d6ng bao hi~m xa hoi cho mOinhanvien bang 18,00% lU'ang cO'ban hang thang cLlahQ.Ngoai ra, Ngan Mng khong phai c6 motnghia Vl,lnao khac.
12.2 TrQ'cap thoi vi~c tv nguy~n va trQ'cap mat vi~c
TrQ'cAp thoi vi~c tv nguy~n: theo f)i~u 48 BOLu~t Lao dong sLi>adOingay 18 thang 06 nam2012, Ngan hang c6 nghia Vl,lchi tra trQ'cap thoi vi$c cho ngU'ai lao dong da lam vi$c thU'angxuyen tli dLl 12 thang treYlen mOi nam lam vi$c dU'Q'ctrQ'cap mot nLi>athang lU'ang. MuclU'ang blnh quan thang dU'Q'csLi>dl,mgd~ chi tra trQ'cap thoi vi$c sa la muc lU'ang blnh quancLlasau thang gan nhat tinh d~n ngay nghi vi$c.
Thai gian lam vi$c d~ tinh trQ'cap thoi vi$c 113tOngthai gian ngU'ai lao dong da lam vi$c thl,l'ct~ cho ngU'ai sLi>dl,lng lao dong trli di thai gian ngU'ai lao dong da tham gia bao hi~m thatnghi$p theo quy djnh cLlaLu~t bao hi~m xa hoi va thai gian lam vi$c da dU'Q'cngU'ai sLi>dl,!nglao dong chi tra trQ'cap thOivi$c.
TrQ'cAp mAt vi~c: theo f)i~u 49 cLlaBOLu~t Lao dong, Ngan hang c6 nghia Vl,lchi tra trQ'capcho nhan vien bi mat vi$c do thay dOi cO'cau to chLPCho~c cong ngh$. Trang trU'ang hQ'pnay, Ngan hang c6 nghia Vl,lchi tra trQ'cap mat vi$c bang mot thang lU'ang cho mOinam lamvi$c, mLPctrich I~p tOi thi~u cho ngU'ai lao dong bang hai thang lU'ang.
M~c du nghia Vl,lquy djnh trong f)i~u 48 va 49 la b~t buoc, vi$c thl,l'c hi$n nhling nghia VI,!nay con can tuan theo hU'ang dan chi ti~t cLla Bo Tai chinh trong cac thong tU' hU'ang danthl,l'chi$n. Theo Thong tU'sO180/2012/TT-BTC ngay 24 thang 10 nam 2012 cLlaBOTai chinhv~ vi$c hU'ang dan xLi>Iy tai chinh v~ chi trQ'cap matvi$c lam cho ngU'ai lao dong, cac nganhang dU'Q'chi;lChtoan trl,l'c ti~p vao chi phi quan Iy doanh nghi$p khoan chi trQ'cap mat vi$clam cho ngU'ai lao dong ngay khi phat sinh.
15
:lflf
"'C~..loa
oOCB I Ni(,m fin va tnmn vwng"P!Hant_Gq
THUY~TMINH BAO cAo TAl CHfNHQuy III narn 2017
12.3 TrQ'cap that nghif)p
Theo Thong tu sO04/2013nT-BLDTBXH hU'ang dan Nghj djnh sO 127/200S/ND-CP v~ baohi~m that nghi~p, Ngan hang co nghia vu dong rnuc biing 1% quy ti~n IU'O'ng,ti~n cong d6ngbao hi~m that nghi~p cua nhCfngngU'ai tham gia bao hi~m that nghi~p va trlch 1% ti~n IU'O'ng,ti~n cong thang dong bao hi~m that nghi~p cua tCrngngU'ai lao dong d~ dong cling mot lucvao Quy bao hi~m that nghi~p.
13. NguyentacvaphU'O'flgphapghi nh~nthuethunh~pdoanhnghi,p vachi phi thuethunh~pdoanhnghi,p
Miu sa: - B05affCTD(Ban hanh thea Thong tu s6 49120 I4!fT-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
.-ThutJthu nh~p hif)n nennTal san thue va thu~ phai nop cho narn hi~n hanh va cac narn truce dU'Q'cxac djnh bang giatrj dl,l' ki~n phai nop cho (ho~c dU'Q'cthu hOitCr)cO'quan thu~, ap dl,lng mlic thu~ suat va caclu~t thu~ co hi~u Il,I'cvao ngay I~p bang can dOi k~ toano
Thu~ thu nh~p hi~n hanh dU'Q'cghi nh~n vao k~t qua hO!;ltdong kinh doanh ngo!;litrCrtmanghQ'pthu~ thu nh~p phat sinh li€mquan d~n mot khoan ml,lCdU'Q'cghi th~ng vao vOnchu sahCfu,trong trU'ang hQ'pnay, thu~ thu nh~p hi~n hanh cOng dU'Q'cghi nh~n trl,l'c ti~p vao vOnchu sa hCfu.
Doanh nghi~p chi dU'Q'cbli trCrcac tai san thu~ thu nh~p hi~n hanh va thu~ thu nh~p hi~nhanh phai tra khi doanh nghi~p co quy~n hQ'pphap dll'Q'c bli trCrgiCfatai san thu~ thu nh~phi~n hanh vai thu~ thu nh~p hi~n hanh phai nop va doanh nghi~p dl,l' dinh thanh toan thu~thu nMp hi~n hanh phai tra va tai san thu~ thu nh~p hi~n hanh tran cO'sa thu~n.
Cac bao cao thu~ cua Ngan hang sa chiu Sl,l'ki~m tra cua cO'quan thu~. Do vi~c ap dl,mglu~t va cac quy djnh v~ thu~ dOivai cac 10!;linghi~p Vl,lkhac nhau co th~ dU'Q'cgiai thich theonhi~u cach khac nhau, sOthu~ dU'Q'ctrinh bay tran cac bao cao tai chinh co th~ sa bi thaydOitheo quy~t dinh cuOi cling cua cO'quan thu~.
Thue thu nh~p hoan l<;li
Thu~ thu nh~p hoan l!;IidU'Q'cxac dinh cho cac khoan chanh I~ch t!;lm thai t!;li ngay I~p bangcan dOi k~ toan giCfacO'sa tinh thu~ thu nh~p cua cac tai san va nQ'phai tra va gia tri ghi sOcua chung dU'Q'ctrinh bay tran bao cao tai chinh.
Thu~ thu nh~p hoan I~i phai tra dU'Q'cghi nh~n cho tat ca nhCfngchanh I~ch t~m thai chiuthu~, ngo!;li trCr:
... Thu~ thu nh~p hoan I~i phai tra phat sinh tCrghi nh~n ban d~u cua mot tai san hay nQ'phaitra tCrmot giao dich ma giao dich nay khong co anh hU'ang d~n lQ'inhu~n k~ toan ho~c lQ'inhu~n tinh thu~ thu nh~p (ho~c 10tinh thu~) t!;lithai di~m phat sinh giao dich.
Tai san thu~ thu nh~p hoan l!;IidU'Q'cghi nh~n cho tat ca nhCfngchanh I~ch t~m thai dU'Q'Ckhau trCr,gia tri dU'Q'ckhau trCrchuy~n sang cac nam sau cua cac khoan 10tinh thu~ va cackhoan U'Udai thu~ chU'asl) dl,lng, khi chac chan trong tU'O'nglai sa co lQ'inhu~n tinh thu~ d~sl) dl,lng nhCfngchenh I~ch dU'Q'ckhau trCr,cac khoan 10tinh thu~ va cac U'Udai thu~ chU'asl) dl,lng nay, ngo~i trCr:
... Tai san thu~ hoan l!;Iiphat sinh tCrghi nh~n ban d~u cua mot tai san ho~c nQ'phai tra tCrmot giao dich ma giao dich nay kh6ng co anh hU'angd~n lQ'inhu~n k~ toan ho~c lQ'inhu~ntinh thu~ thu nh~p (ho~c 10tinh thu~) t~i thai di~m pMt sinh giao djch.
Gia trj ghi sOcua tai san thu~ thu nh~p hoan I~i phai dU'Q'cxem xet l!;Iivao ngay k~t thuc nian16
Iecce I Ni{,mUllvathjnhvu't;mgNt'I! __ fI6ng 1
THUY~TMINHBAo cAo TAl CHINHQuy III narn2017
Miu s6: - BOSaffCTD(Ban hanh.theo Thong nr s5 49/2014/fT-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
d¢ k~ toan va phai giam gia tr] ghi s6 cua tal san thue thu nhap hoan lai d~n rnuc bao damchac chan c6 du lQ'inhuan tfnh thue cho phep lol fch cua mot phan hoac toan b¢ tai san thu~thu nhap hoan lal duoc SLPdunq. Cac tal san thu~ thu nhap doanh nghi$p hoan lal chua ghinhan truce day dU'Q'Cxem xet lal vao ngay k~t thuc nien d¢ k~ toan va duoc ghi nhan khichac chan c6 du lol nhuan tfnh thu~ d~ c6 th~ SLPdl,mg cac tal san thue thu nhap hoan lalchua ghi nhan nay.
Tal san thu~ thu nhap hoan Ic;tiva thu~ thu nh$p hoan Ic;tiphai tra dU'O'cxac djnh theo thu~suat dl,l'tinh s6 ap dl,lng cho nam tai chinh khi tai san dU'O'cthu hOihay cong nO'dU'O'cthanhtoan, dl,l'atrEmcac muc thu~ suat va lu$t thu~ co hi$u Il,I'cvao ngay k~t thuc niEmdo k~ toano
Thu~ thu nh$p hoan Ic;tidU'O'cghi nh$n vao bao cao k~t qua hO<;ltdong kinh doanh hO'pnhatngoc;titrCrtrU'cYnghO'pthu~ thu nh$p phat sinh lien quan d~n mot khoan ml,lCdU'O'cghi th~ngvao vOnchu sa hCfu,trong trU'cYnghO'pnay, thu~ thu nh$p hoan l<;IicOngdU'O'cghi nh$n trl,l'cti~p vao vOnchu sa hCfu.
Tai san thu~ thu nh$p hoan l<;Iiva nO'thu~ thu nh$p hoan l<;Iiphai tra dU'O'cbu trCrkhi Nganhang c6 quy~n hO'pphap d~ bu trCrgiCfatai san thu~ thu nh$p hi$n hanh v&i thu~ thu nh$phi$n hanh phai n¢p va khi cac tai san thu~ thu nh$p hoan Ic;tiva nO'thu~ thu nh$p hoan Ic;tiphai tra li€mquan t&i thu~ thu nh$p doanh nghi$p dU'O'cquan Iy bai cung mot cO'quan thu~va Ngan hang c6 dl,l'djnh thanh toan thu~ thu nh$p hi$n hanh tren cO'sa thuan.
14. Ke toan cae khoim von vay
Nguyen t~c ghi nh$n chi phi di vay: dU'O'cghi nh$n vao chi phi kinh doanh trong ky phat sinh,Mng thang thl,l'c hi$n dl,l'chi.
15. Von chil s& hCPu
Thay d6i vOn cO ph~n cua Ngan Mng trong giai doc;tntCrngay 01 thang 07 nam 2017 d~nngay 30 thang 09 nam 2017 nhU'sau:
So dU' t;;lingay 30thang 06 nam 2017Tang/giam trong kySo dl1 t;;lingay 30thang 09 nam 2017
•.
Von di'eu Ie Th9ng dv von cophon
Tong von c6phon dogop
Cophieuquy
4,000,000,000,000 (90,250,000,000) 4,008,550,000,00098,800,000,000
4,000,000,000,000 (90,250,000,000) 4,008,550,000,00098,800,000,000
17
oOCB I Ni/;m fin va tninn wr,>ng
NP! ..... """"'D6ng ITHUYI:T MINH sxo CAD TAl CHiNHQuy lll narn 2017
Miu s6: "B05affCTD(Ban hanh theo Thong nr s6 49/2014nT·NHNN
ngay 31112/2014 cua NHNNVi~t Nam)
V. THONG TIN ao SUNG CHO cAc KHOAN MVC TRiNH SAy TRONG SANG CAN eOI K~ToAN
1. Caeeonge\Jtai ehinh phalsinh va cac tai san tai ehinh khae
Tl5nggia trj thea Hf)(thee ty gia ngay hieu
hIe HD)
Tl5nggia trj ghi 515ke toan (thea ty gia ngay euoi ky)
Cong nO'Tai ngay euoi ky
Congev tai ehinh pMi sinh tien te talngay 30.09.2017
· Giaodlch hoandoi· Giaodjchkyhan
Tl5ng
10,910,781,641,000169,402,340,194
552,545,065,000141,451,833,921
545,587,759,000142,680,100,194
11,080,183,981,194 693,996,898,921.. 688,267,859,1945,729,039,727
Tai ngay dau kV
Cong ev tai ehinh phal sinh tien te t~ingay 31.12.2016
· Giaodichhoandoi· Giaodich ky han
Tong
3,272,209,830,0542,482,273,297,211
292,015,733,800453,402,579,880
309,244,830,000444,516,933,350
5,754,483,127,265 745,418,313,680 753,761,763,3508,343,449,670
2. Chovay khachhang
Cho vay cac TCKT,ca nhan trong nuocCho vay chlet khau TP va cac giay to co giaCho vay bang von tal tro, uy thac dau tuCackhoan tra thay khach hangCho vay doi vO'it6 chuc, ca nhan nlfO'cngoaiNO'cho vay dlfO'c khoanh va nO'cho xLI' 1'1
TongPhan tich chat ILI'9'ngnv cho yay
Cuoi IcY f)ou IcY45,948,194,681,294 38,270,022,010,500
17,595,457,967 45,942,609,244184,833,685,447 185,094,737,511
300,000,0001,925,701,656 2,190,620,000
3,173,150,000 3,173,150,00046,155,722,676,364 38,506,723,127,255
Cuoi ky f)ou ky44,140,089,185,475 36,936,966,661,8351,044,614,895,885 894,257,113,257
154,216,186,324 105,821,757,194
200,509,266,468 94,852,415,726
616,293,142,212 474,825,179,24346,155,722,676,364 38,506,723,127,255
.. . No-au tieu chu~n
NO'can chu 'INO'dlfO'i tieu chu~n
NO'nghi ngoNO'co kha nang mat von
Tong
18
1jO~
oOCB I Ni{,m till va Ihjnh vuy;mgNP! HIIng -'1l6ng ,
THUY~TMINH BJ..OcAo TAl CHiNHQuy IIInarn 2017
Phan tich dLP n{Ytheo thC1igian
NO' ngan hanNO' trung hanNO' dai han
Tong
MAu s6: - B05affCTD(Ban hanh theo Thong nr s6 49/2014nT·NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
CuoilcY15,076,652,538,24114,310,563,778,260
16,768,506,359,863
46,155,722,676,364
Oau IcY12,095,557,076,75112,024,517,781,788
14,386,648,268,716
38,506,723,127,255
3. £)Oi v60i511 thay doi (tang/giam) cua d., phong rui ro tin dlrlng dOi v60i duonQ' eho yaykhach hang
Ky naySo dir daukyDl,I'phong rui ro trich I~p trong ky / (Hoan nhap dl,l'phong trong ky)Dl,I'phong da SLt dl,mg de XLt Iy rui ro trong kyTang do nghlep vu nh~n lal nO'da ban vai VAMCSo du cuoi ky
··KytrU'OocSo dir dau kyDl,I'phong rui ro trich I~p trong ky / (Hoan nhap dl,l'phong trong ky)Dl,I'phong da SLt dung de XLt Iy rui ro trong kySo dU' cuoi ky
.,", .
DII phong chung
351,515,252,607
37,206,638,155
388,721,890,762
298,747,298,445
452,678,416
299,199,976,861
19
Dct phOng cu the
81,817,796;877
9,088,085,217
(1,938,196,331)
388,000,000
89,355,685,763
50,538,019,873
37,315,105,689
(236,210,755)
87,616,914,807 'co·tt". uO;
IoOCB I Ni{;m rin vii (h/nh wongNfIII!Hang ....... _ I .
THUYETMINHSAO cAo TAlCHiNHQuy IIInarn 2017
4. ChLPngkhoan dau tlJ'
4.1. ChiJ'ngkhoan In s~n sang de bana. ChIYngkhoan NQ'- Do Chfnh phu phat hanhc Do cac TCTO khac trong nuoc phat hanh- Do cac TCKT trong nvoc phat hanhb. ChIYngkhoan Von- Do cac TCTD khac trong rurcc phat hanh- Do cac TCKT trong ruroc phat hanhe. 011phong rui ro chtrng khoan SSOB
Tong4.2. ChIYngkhoan dau tit gilt den ngay dab han(khong baa gam Trai phieu d~c bi~t do VAMC phathanh)
Tong
4.3. Trai phieu d~c bi~t do VAMC phat hanh- Menh gia trai phieu d~e blet- 01/ phong tral phieu d~e biet
TongTong chung khoan dau tit
5. Gop vOn,dau tlJ'dai han
Phin tich gia trj dau tlJ'theo leal hinh dau tlJ'
f>au tv vao eong ty conCae khoan dau tv vao eong ty lien doanhCae khoan dau w vao eong ty lien ket
Cae khoan dau tit dai hGinkhaeDI/ phong giam gia dau tv dai hGin
Tong
20
- ----
MAu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014nT"NHNN
ngay 31112/2014 ella NHNN Vi~t Nam)
Cuo; IcY Dau ky
14,864,679,737,431 14,077,722,591,27413,480,341,754,917 13,245,778,384,499
696,959,466,816 501,944,206,775687,378,515,698 330,000,000,00022,138,759,147 22,138,759,14714,236,945,147 14,236,945,1477,901,814,000 7,901,814,000
(23,544,535,336) (12,262,644,147)14,863,273,961,242 14,087,598,706,274
769,164,349,283(306,942,524,360)462,221,824,923
770,215,417,171(238,317,906,624)531,897,510,547
14,619,496,216~82115,325,495,786,165
CUD; ky25,000,000,000
Dau IcY
79,847,300,000(23,944,089,228)
79,847,300,000(22,145,463,096)
80,903,210,772 57,701,836,904
oOCB i Ni"m till va ttnnt:wang.H!II!I '
THUY~T MINH BAO cAo TAl CHiNHQuy III narn 2017
Danh sach cac khoan gop vim diu tLPdai han:
30/09i2017
Miu sa: - B05affCTD(Ban hanh theo Thong ills6 49/2014!fT-NHNN .
ngay 31/12/2014 cua NHNN Vi~t Nam)
30/09i2016% %
sa hCru Gia tri sa hCrucua Ngan M~nh gia ghis6 cua Ngan
hang VND VND hang
0,87 10.464.810.000 43.417.300.000 0,8718.003.580.000 18.035.680.000 7,23
0,40 1.189.000.000 11.890.000.000 0,4010,00 8.800.000.000 9.350.000.000 10,004,35 8.690.000.000 8.690.000.000 4,35
3.251.200.000 3.251.200.000 10,1610,00 3.000.000.000 3.000.000.000 10,00
1.333.333.333 1.000.000.000 6,678,40 1.500.000.000 1.500.000.000 8,404,00 2.000.000.000 2.000.000.000 10,00
58.231.923.333 102.134.180.000
Diu tLPvao cac t6 choc kinh t~Gong ty GP DV BlPUchinh Vien thong Sai GonGong ty GP Du lich Sai Gon - Binh GMuGong ty GP Bao hiem Vien £)ongGong ty GP Ouan Iy £)~u tu Thanh Vi$tGong ty GP £)~u tu Anh Sang GhungGong ty GP Du lich Sai Gon - Phu QuacGong ty GP Khach san Du lich Sai Gon TouraneGong ty GP Khu nghi mat Sai Gon - MOiNeGong ty GP Bat d¢ng san Blln Thanh - £)uc KhaiGong ty GP £)TPT Ha t~ng Quang Nam
M~nh giaVND
Gia trighis6VND
10.464.810.000 43.417.300.000
1.189.000.000 11.890.000.0008.800.000.000 9.350.000.0008.690.000.000 8.690.000.000
3.000.000.000 3.000.000.000
1.500.000.000 1.500.000.0002.000.000.000 2.000.000.000
35.643.810.000 79.847.300.000
21
oOCB \.Nt~mtm va ttunt: V(IQ1)g .
_ ....._1l6ng
THUY~T MINH BAO cAo TAl CH[NHQuy IIInarn 2017
6. cac khoan nQ'Chinh phu va NHNN
6.1. Yay NHNN
Yay theo he>set tin dung
Tong
7. Ti~n gu-iva vay cac TCTDkhac
7.1. Tien g{ri eua cac TCTD khac
a. Tien g{ri khong ky han
- Bang VND
- Bang ngoai teb. Tien g{ri c6 ky han
- Bang VND
- Bang ngoai teTong
7.2. Yay cac TeTD khac
- Bang VND
- Bang ngoal teTong
Tong tie", g{ri va vay cac TCTD khac
8. Ti~n gu-icua khach hangThuyet minh theo IO{li tien giPi
Tren, vang g{ri khong ky han
- Tien g{ri khong ky han bang VND
- Tien g{ri khong ky han bang vang, ngoal teTien, vang g{ri co ky han
- Tren g{ri co ky han bang VND
- Tien g{ri co ky hQn bang vimg va ngoQi teTien g{ri von ehuyen dung
Tien g{ri ky quy
Tong
MAu s6: - B05affCTD(Ban hanh theo Thong tu 86 49/20 14fTT·NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
Cuoiky DaulcY
424,781,685,200358,891,153,407
358,891,153,407 424,781,685,200
358,891,153,407 424,781,685,200
Cuoig Doug
2,619,873,812 213,120,842,618
2,618,712,562 213,119,697,441
1,161,250 1,145,177
5,794,640,000,000 5,647,021,000,000
5,525,000,000,000 5,226,000,000,000
269,640,000,000 421,021,000,000
5,797,259,873,812 5,860,141,842,618~.,,)---,.-
1,945,467,175,000 5,680,111,500,000 rlGA
1,352,773,319 1,467,423,713 :1HG
1,946,819,948,319 5,681,578,923,713 iHUI7,744,079,822,131 11,541,720,766,331 ;--
" - 1.~.~
Cuoi IcY Dauky
3,809,656,320,167 4,039,637,598,171
3,657,103,435,020 3,778,330,974,911
152,552,885,147 261,306,623,260
46,825,466,531,926 38,881,202,630,949
45,050,532,195,518 37,276,026,302,312
1,774,934,336,408 1,605,176,328,637
119,642,016,480 18,518,216
194,210,279,807 143,126,310,477
50,948,975,148,380 43,063,985,057,813
22
. . Iecce I Nt&mltllvam(ltilvur;mg~ IUftg""""'II P6IIg !
THUY~TMINHBAOcAo TAlCHINHQuy IIInarn 2017
9. Phat hanh giAyta co gia
Milu sa: - B05affCTD(Ban hanh theo Thong tu s6 49/20 14fTT-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
Ky phieu tv 12 thang t&i 5 narn
Trcliphieu tv 12 thang t&i 5 narnTong
CUD;ky721,083,991,999
2,569,000,000,000
Dauky276,838,495,146
720,000,000,0003,290,083,991,999 996,838,495,146
•10. cac khoan nQ'khac
CUD;ky DaukyCac khoan phal tra noi bo
Cac khoan phai tra ben ngoal .
Quy khen thirong phuc IqiTong
26,895,863,551
445,286,978,055
3,189,542,559
55,335,573,693
206,901,009,582
588,959,816475,372,384,165 262,825,543,091
11. Tinh hinh thlfc hi~n nghia vv vai Ngan sach Nha nuoc:
PhBt sinh trong kySOdU'aau ky So phBi n9P So aa n9P So curcuoi ky
VND VND VND VND-=::
Thus GTGT 1.940.152.796 3.354.378.074 3.266.357.241 2.028.173.629 'r;"
ThusTNDN 50.139.739.816 59.038.014.482 50.331.345.907 58.846.408.391Thus nha thflu 134.945.576 548.475.557 607.508.819 75.912.314 :ilThus nha dllt 4.738.740 4.738.740 .AICac loai thus khac 1.500.000 1.500.000
.Gcac khoanphai nop khac 3.776.663.117 12.455.390.795 12.351.539.109 3.880.514.803
TOng cQng 55.991.501.305 75.402.497.648 66.562.989.816 64.831.009.137 ". ti'-
23
., .,oOCB1 I Nii1m tin va tnmt: vvr;mg
~--""A A ' ,THUYc.TMINHB' 0 C 0 TAl CHINHQuy III narn 2017
Miu s6: - BOSaffCTD(Ban hanh theoThong nr s6 49/20 14rIT-NHNN
ngay31/1212014 cua NHNN Vi~t Nam)
12. Vim va quy cuaT6 chirc tin d\mg
12.1. Bao cao tinh hlnhthayd6i vim chu sa h(fu
Th~ng dU'von co Chenh I~ch tV gia Quy d If phong tii Quy dlf trii' boQuykhac lQ'i nhu~n sau thue
SodU'dau ky Von gop/ Von dieu I~ Cophieu quy thuQc von chu chua phan phoi/ L6 Tong cQngphan hoidoai chinh sung von dieu I~ sit hii'u luyke
So dU'dau ky 4,000,000,000,000 98,800,000,000 (90,250,000,000) 4,688,319,439 252,171,236,681 49,474,496,734 374,056,888 796,895,654,785 5,112,153,764,527
Tiing trong kY - - - 490,189,880,241 - - - 235,717,726,242 725,907,606,483
- rang trong kY - - - 490,189,880,241 490,189,880,241
- LQ'inhuan tang trong kY - 235,717;726,242 235,717,726,242
- Trich bo sung cac quy chokytnrac
-
Giam trong ky - - - 507,674,325,444 - - - 194,879,500,000 702,553,825,444
- Slr dung trong kY - 507,674,325,444 - - - 194,879,500,000 702,553,825,444
- Chia co tlre kY nay -- Cac khoan giarn khac -
So dU' cuoi kY 4,000,000,000,000 98,800,000,000 (90,250,000,000) (12,796,125,764) 252,171,236,681 49,474,496,734 374,056,888 837,733,881,027 5,135,507,545,566
24
oOCB· i Ni{,m (In va III/nIl vutyllg
NgIn H>II9 - - iTHUY~T MINH sAo cAo TAl CHfNHQuy III narn 2017
MAusa: - B05afICTD(Ban hanh thea Thong ill s6 49/2014nT-NHNN
ngay 31112/2014 cua NHNN Vi~tNam)
VII. THONG TIN BOSUNG CHO cAc KHOAN MVC TRiNH BAy TRONG BAo cAo K~TQUA HO~T DQNG KINH DOANH
13. Thu nh~p lai va cac khoan thu nh~p tlJ'O'ngtl,l'
Kynay KytrU'6'c
Thu nhap lai tien gtri 35,064,869,641 6,627,026,629
Thu nhap lai cho vay khach hang 1,127,895,808,134 774,819,843,038
Thu lai tCtKD, dau tu chung khoan 292,070,691,362 252,901,920,740
Thu tir nghlep VI,J bao lanh 17,423,482,171 13,007,325,288Thu khac tlt hoat dong tin dung 3,627,472 105,078,395
Tong 1,472,458,478,780 1,047,461,194,090
14. Chi phi IAi va cac khoan chi phi tlJ'O'ng t.,
Kynay KytrU'uc
Tra lai tien glii 746,274,555,290 561,925,242,794
Tra lai tien vay 20,238,099,253 30,206,460,203
~Tra lai phat hanh giay to c6 gia 46,120,290,656 345,068,475
Chi phi hoat dong tin dung khac 11,931,908,986 7,840,283,812 t.\'\~
Tong 824,564,854,185 600,317,055,284
15. LAi/16 thuan tl) hoat dQng klnh doanh (mua ban) ch(Fng khoan kinh doanh
Kynay Ky trU'uc
Thu nhap tv mua ban CKkinh doanh
Chi phi ve mua ban CKkinh doanh
Dl,l' phong rui ro chirng khoan kinh doanhU~i/(L6) thuan tv hoat dong mua ban chungkhoan kinh doanh
3,537,499,998
3,537,499,998
16. LAi/16 thuan tl) hoat dQng kinh doanh (mua ban) ch(Fng khoan diu tlJ'
Kynay KytrU'uc
Thu nh~p tlt mua ban CKdau tU'
Chi phi ve mua ban CKdau tU'
Dl,l'phong rui ro ch(tng khoan dau tU'U~i/(L6) thuan tv hOi,ltdong kinh doanhchLrngkhoan dau tU'
97,141,813,244
57,180,747,534(5,638,874,037)
12,741,039,835
45,813,625,185(1,793,853,657)
34,322,191,673 (34,866,439,007)
25
oOCB I Ni6m lin val/iinl. VUVIlON9In H*"9_1l6n9
THUY~TMINHsAo cAo TAl CHiNHQuy IIInarn 2017
17. Thunh,p tLPgopvbnmuac6 phin
MAu sa: - B05affCTD(Ban hanh theo Thong tu s6 49/20 141TT-NHNN
ngay 31112/2014 cua NHNN Vi~tNam)
Kynay Ky tnroccs t(rc nh~ndU'Q'ctrong ky:
- Tu g6p von, dau tu dal hanrang
39,000,000 1,062,800,000
39,000,000 1,062,800,000
18. Chiphi hoatdQng
Tong
Kynay Ky trlfcTc
1,211,394,970. 1,257,004,284106,008,882;618 78,817,413,72074,764,898,441 57,950,994,093
14,108,944,840 11,985,313,370242,739,486 555,048,750
63,162,661,947 59,229,058,46112,234,726,777 11,187,989,120168,224,325,345 109,505,453,113
6,213,558,787 5,517,445,911,~
566,754,528 (44,241,478) ->t~(
10,860,892,998 8,808,617,771 ,:\~O~299,730,000 ,?"~
349,767,887,878 257,617,547,349 " -,. .Jt..,."" ...<:""
1. Chi nopthue va cac khoan phi, I~ phi
2. Chi phi cho nhan vlen
Trong do: - Chi hrong va phu cap
- Cackhoan chi dong gop thee hrong- Chi trc cap
3. Chi ve tal san
- Trong do khau hao tal san co djnh
4. Chi cho heat dong quan Iy cong VI,J
Trong do:
- Cong tac phi
- Chi ve cac Hf) doan the cua TCTD
5. Chi nop phi bao hiem, bao toan tien gll'i cua khachhang6. Chi phi du phong
IX. cAc THONGTINKHAc
19. Giaodjchvai cac b€m lienquanGiao djch voi cac ben lien quan la cac giao djch dU'Q'cthuc hien voi cac ben co lien quanvoi Ngan hang. cac ben dU'Q'ccoi la lien quan nau m¢t ben c6 kha nang ki~m soat ho~c coanh hU'ang dang k~ dOivoi ben kia trong vi$c ra quyat djnh cac chfnh sach tai chfnh va hOCiitd¢ng, M¢t ben dU'Q'ccoi la ben c61ien quan voi Ngan hang nau: .(a) Trl,!'ctiap ho~c gian tiap qua m¢t hay nhi~u ben trung gian, ben nay:
~ Ki~m soat ho~c bj ki~m soat ho~c chiu SI,!' ki~m soat chung bai Ngan hang (bao gomcac cong ty m~, cong ty con);
~ C6 vOng6p vao Ngan hang va do d6 c6 anh hU'ang dang k~ toi Ngan hang;
~ C6 quy~n dong ki~m soat Ngan hang;(b) Ben lien quan la cong ty lien doanh, lien kat ma Ngan hang la m¢t ben lien doanh, lien
kat;(c) Ben lien quan co thanh vien la nhan 51,!' chfnh trong Ban Quan Iy cua Ngan hang ho~c
cong ty m~;
26
,.
. Iecce I Ni~mtinvalllinllvuvng..... "*"1 _1I6og !
THUY~T MINH sAo cAo TAl CHiNHOuy III narn 2017
(d) Ben lien quan Is thanh vien m~t thit!!ttrong gia dlnh cua bat kyea nhan nao de neu trongdiem (a) hoac (c);
(e) Ben lien quanla mot doanh nghi~p true ti~p hoac 9ian.ti~p chiu SI,I' kiem soat, dOngkiemseat hoac chlu anh hU'c1ngdang ke, hoac e6 quylm bieu quyet bai bat ky ca nhan naodU'Q'edll cap d~n trong diem (c) hoac (d).
MAu s6: - B05a1fCTD(Ban hanh theo Thong nr s6 49/2014nT·NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
t~H
IMI. lUG
Ip_~
27
·' . •
oOCB Nieman va thi"h vlJ'(frJ(J................_THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2017
Miu sa: - B05affCTD(Ban hanhtheo ThOng ills6 49/20 14m-NHNN
ngay 31112/2014 ella NHNN Vi~t Nam)
Chi tiet cac giao dich Ian voi cac ben lien quan trong quy 03 narn 2017 nhu sau:
TIenglri Glri tien ~i TCTD Yay tien t~i TCTDBen lien quan
Glri vilo Rutra Glri vilo Rut ra Giai ngan Thanh toan
Ngan hang BNPParibas - - 1,326,384,116,280 1,282,009,167,838 - -
Tong Cty BenThanh - TNHH MTV 719,291,889,779 635,083,726,507 - - - -
Cty CPPhat trien va Dlch VI,I Nha BenThanh 19,766,912,258 19,926,446,297 - - - -
Ngan hang TMCP Ngo~i Thtnmg Viet Nam 10,175,969,940,000 10,715,969,940,000 118,835,606,608 118,515,209,737 7,730,279,600,000 8,630,655,600,000
Cty TNHH MTV Chuyen tien Quae te NHTM PhltO'ng 2,738,720,665,656 2,668,198,577,585 - - - -Dong
28
~-'\ '.'("l <:;;;;), '-'-' .~. = ~ c;-, /(,.::;1
,,- ~ • .1', ,.'/
IGoeB I Ni{,ml;nvlllh!flhvlJr/ng"
NgIr\.... -fJOng iTHUY~TMINHsAo cAo TAl CHiNHOuy IIInarn 2017
Miu sA: - B05affCTD(Ban harm theo Thong ills6 49/20 14m-NHNN
ngay 3111212014cua NHNN Vi~t Nam)
Chi tiet cac khoan phai thu va phai tra cac ben lien quan tal ngay 30 thang 09 nam 2017 nhu sau:.
Ben lien quan Tien glri Glri tien t\li TCTD Vay tien t\li TCTD Uii phai tra
Ngan hang BNP Paribas - 50,653,862,759 - -Tong Cty sen Thanh - TNHH MTV 695,389,053,110 - - 1,905,864,393
Cty CP Phat trien va Dich VI,! Nha Ben Thanh 19,868,467,340 - - 42,220,255
Ngan hang TMCP Ngoal Thuong Viet Nam 700,000,000,000 1,905,965,728 919,261,500,000 260,052,455
Cty TNHH MTV Chuyen tien Quae teNHTM PhuongDong 145,234,129,083 - - 373,890
29
-------
0,OCB I Niemlm ve thint: vwng_ Hini """"'9 D6nt' i
THUY~TMINHBAo cAo TAl CHfNHQuy III narn 2017
Miu s6: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014fIT-NHNN
ngay 31112/2014 cua NHNN Viet Nam)
20. Cac sl,I'ki~n sau ngay IfP bang CDKT
Khong c6 SI,I' ki$n quan tr<;mgnao xay ra kil tu ngay I~p bang can d6i k~ toan yeu cau phalc6 cac dieu chinh hoac thuyet minh trong cac bao cao tai chfntl. '
21. MCPcdQtfP trung theo khu v....c dja Iy cua cac tai san, cong nQ'va cac khoan mucngo~ibang
>>
TAng dir nC}'cho vay TAng tiSn gii'i Cae earn k~t tin CCTC Kinh doanh va dilu tili
d\lng phai sinh chung khoan
, Trongnucc 46,303,796,974,708 60,068,232,074,623 1,157,410,209,190 5,729,039,727 17,694,856,757,758Neoc ngoai 1,925,701,656 2,068,305,401,096
X. QUAN LY RUI RO TAl CHiNH
22. Chinh sach quan Iy rul ro lien quan d~n cac cong cI;Jtai chinh
Vi$c su dl,mgcac cong CI,Itai chlnh, bao gOmnhan tien gui cua khach hang va dAu tu vaocactai san tai chfnh c6 chat 1U'Q'ngcao ds tra thanh hO<;ltd¢ng mang tlnh then ch6t giupNgan hang d<;ltdU'Q'cmlic chenh I$ch lsi suat cAn thiet. Xet tu khfa c<;lnhquan Iy rui ro, dieunay doi hoi Ngan hang ket hQ'pm¢t cach can d6i gifra cac cam ket ngo<;libang (nhU' baoIsnh va thU' tin dl,lng) vai cac khoan cho yay (bang dOng n¢i t$ cOng nhU'ngo<;lit$) d6i vaicac ca nhan va t6 chlic thu¢c cac mlic d¢ tin c~y khac nhau. Ben c<;lnhd6, Ngan hangcOngd~u tU'm¢t ph~n v6n lU'ud¢ng V80 cac chling khoan d~u tU' hay cho cac ngan hangkhac yay. Nhfrng rui ro lien quan den trao d6i ngo<;lit$ va thay d6i lsi suat dU'Q'cquan Iythong qua ap dl,lng h<;lnmlic tr<;lngthai nham h<;lnche Sl,l' t~p trung qua mlic dOngthai thamgia vao cac hO<;ltd¢ng c6 tac dl,lng can bang Ian nhau dil giam thiilu rui.rooThong qua vi$cnam giCl'nhieu tai san la cac cong CI,Itai chfnh c6 chat 1U'Q'ngcao, cO'cau bang can d6i ketoan cua Ngan hang c6 du kha nang phong ngua rui ro tn;mgyeu trong qua trinh hO<;ltd¢ngkinh doanh va dam bao kha nang thanh khoan. Them vao d6, Ngan hang cOng tham giavao nhieu giao djch phOng ngua rui ro lien quan den cac cong CI,Itai chfnh nhU'cac camket hoan d6i ngo<;lit$ cho ml,lc dfch quan Iy rui ro lsi suat.
Trong qua trinh quan Iy rui ro tin dl,lng, Ngan hang ds thiet I~p quy trinh tin dl,lng trong d6ghi chi tiet cac chfnh sach va tM tl,lCcho yay cOngnhU'cac hU'ang dan thl,l'Chi$n dil chuanh6a cac hO<;ltd¢ng tin dl,lng cua Ngan hang. Rui ro thanh khoan dU'Q'ch<;lnche thong quavi$c nam giCl'm¢t s6 1U'Q'ngcan d6i tien mat va cac khoan tU'O'ngdU'O'ngtien dU'ai d<;lngtaikhoan Nostro, cac khoan tien gui c6 ky h<;lnt<;liNgan hang Nha nU'ac va cac t6 chlic trndl,lng khac va cac giay to c6 gia. Cac ty 1$an toan c6 trnh den yeu t6 rui ro cOngdU'Q'csudl,lng dil quan Iy rui ro thanh khoan. Ngan hang thU'ong tien hanh danh gia chenh I$ch lsisuat, so sanh vai cac thi truong trong nU'ac va qu6c te dil c6 nhCl'ngdieu chinh kip thai.Them vao d6, vi$c ap dl,lng cac quy trinh quan Iy rui ro n¢i b¢ cOngira nen hi$u qua han.
, Vi$c d6 cho phep Ngan hang giam sat hi$u qua han cac bien dOive v6n va giam cac sais6t c6 thil xay ra cOng nhU'nhCl'ngthu tl,lCphlic t<;lPkhong cAn thiet.
30
ooeB'1 Niemrrnvafh!n/lV1frlf/gNgtnHM9 .._ 06niI
THUY~T MINH BAa cAo TAl CHfNHQuy III narn 2017
23. Rui ro tin dl,mg
Rui ro tin dVng la kha nang xay ra t6n that trong hoat dong ngan hang cua t6 chuc tin dl,mg.do khach hang khong thuc hi~n hoac khOngc6 kha nang thuc hi~n nghia vu cua minh theocam ket.
Miu s6: - B05affCTD(Ban hanh thea Thong tu 56 49/20 14ffT-NHNN
ngay 31/12/2014 cua NHNN Viet Nam)
i
Ngan hang ki~m soat va quan Iy rui ro tin dvng b~ng each thiet I$p han rrnrc tin dl,mgtU'O'ng(fng voi rrurc d¢ rui ro rna Ngan hang c6 th~ chap nhan duoc dOi voi mOi khach hang vadOivoi mOi linh Vl,J'Cdja Iy, nqanh nghe.
Ngan hang da thiet I$p quy trinh soat xet chat IU'O'ngtin dvng cho phep dl,J'bao sam nhCrngthay dOi ve tlnh hinh tai chinh, kha nang tra no cua cac ben dOi tac dl,J'airen cac yeu todjnh tinh, djnh 11l'0'ng.H~n m(fc tin dl,mg dOivoi mOikhach hang dll'O'cthiet I$p thong quavi~c su dvng h~ thOng xep h~ng tin dvng, trong do mOi khach hang dll'O'cxep lo~i a motm(fc d¢ rui rooM(fc d¢ rui ro nay co th~ dll'O'csua dOi,c$p nh$t thll'ang xuyen.
Rui ro thj trU'ang24.
24.1. Rui ro lai suat
Rui ro lai su~t la nhCrng rui ro phat sinh hi Sl,J'bien dong ve lai su~t lam thay dOinguOnthunh$p lai Va/ho~c gia trj kinh te cua Ngan hang.
f)() nh<;lY(fO;va; fa; suat
Vi~c phan tich d¢ nh~y rui ro lai su~t dll'O'cNgan hang thl,J'chi~n djnh ky hang thang va bapcao len Uy ban quan Iy tai san NO'va Co k~ tu cuOithang 11/2014.
f)¢ nh~y rui ro lai su~t voi thu nh$p rong tu lai phan anh nhCrnganh hll'ong cua bien donglai su~t dOivoi thu nh$p lai rong trong 1 nam tiep theo, tren cO'so dong tien tai djnh lai su~t
. cua tai san co va tai san nO'nh~y lai, voi gia djnh lai su~t thay dOi 1(ifo dOivoi tilt ca cac faisan va (y t~t ca cac ky h~n.
Thong tin ve phan tich d¢ nh~y lai su~t sa dll'O'Ctrinh bay khi co cac hll'ong d~n cv th~ vecach th(fc thl,J'chi~n.
Ngoai ra, Ngan hang cCingtham gia vao nhieu giao djch phong ngua rui ro lien quan dencac cong cv pMi sinh nhll' hoan dOi lai su~t cho mvc dich quan Iy rui ro lai su~t.
Ph8n tfch tai san va nQ'phBi tra theo ky h<;ln(fjnh f<;lifai suat thl,fC ttJ
Ky h~n djnh I~i lai su~t thl,J'cte la ky h~n con I~i tinh tu thai di~m I$p bao cao tai chinh chotoi ky djnh I~i lai su~t g~n nh~t ho~c thai h~n dao h~n cua cac khoan mvc tai san va nO'phai tra nh~y cam lai su~t, tllY theo yeu to nao den sam hO'n.
Cac gia djnh va dieu ki~n sau dll'O'cap dvng trong phan tich ky h~n djnh I~i lai su~t thl,J'ctecua cac tai san va cong nO'cua Ngan hang:
~ Tien m~t, vang b~c da quy; gop vOnd~u tll' dai h~n va cac tai san co khac (bao gOmtaisan c6 djnh, b~t dong san d~u tll' va tai san c6 kMc) dll'O'cxep lo~i khoan ml,lCkhongchju lai;
_,..,;
HJ
=
31
oOCB \'Ni6m un va thint.wong""" Hang _1I6nt !
THUY~T MINH BAocAo TAl CHINHQuy III narn 2017
~ TielngCrital Ngan hang Nha nuoc Viet Nam dU'Q'Cx~p loai tien gCrithanh toan do d6 kyhan djnh 11iIilai suat thuc t~ dU'Q'cx~p loal d~.nmot thang;
~ Ky han dinh 11iIilai suat thuc t~ cua ch(J>ngkhoan dau tu va ch(J>ngkhoan kinh doanh
Miu s6: - B05a!fCTD(Ban hanh thea Thong tu s6 49/2014nT-NHNN
ngay 31/12/2014 cua NHNN Vi~tNam)
duoc xac dinh nhu sau:
cac khoan rnuc co lai suat COdjnh trong suet thai gian narn gil): Ky han djnh 11iIilai suatdl,l'atren thai gian dao han thuc t~ tinh tu thai di~m I~p bao cao tal chinh;
Cac khoan rnuc c6 lai suat tha nOi: Ky han dinh 11iIilai suat thl,l'c t~ dl,l'a tren ky dinh Ic;lilai suat gan nhat tinh tu thai di~m I~p bao cao tai chinh;
~ .Ky hliln dinh 11iIilai suat thl,l'c t~ cLlacac khoan tien gCriva cho vay cac TCTD; cac khoancho vay khach hang; cac khoan nQ'Chinh phLlva Ngan hang Nha nU'&cViet Nam; cackhoan tien gCriva vay cac TO ch(J>ctin dl,lng va khoan ml,lCtien gCricLla khach hangdU'Q'cxac dinh nhU'sau:
Cac khoan ml,lCc6 lai suat co djnh trong suot thai gian cLla hQ'pdong: Ky hliln dinh 11iIilai suat thl,l'c t~ dl,l'a tren thai gian dao hc;lnthl,l'Ct~ tinh tu thai di~m I~p bao cao taichinh;
Cac khoan ml,lCc6 lai suat tha nOi: Ky hliln djnh 11iIilai suat thl,l'c t~ dl,l'a tren ky dinh 11iIilai suat gan nhat tinh tu thai di~m I~p Mo cao tai chinh;
~ Ky hliln djnh gia 11iIicLlakhoan ml,lCphat hanh giay to' c6 gia dl,l'atren thai gian dao hlilnthl,l'Ct~ cLla tung 101iligiay to' c6 gia;
Cac khoan ml,lCc6 lai suat co djnh: Ky hliln dinh 11iIilai suat thl,l'c t~ dl,l'a tren thai giandao hliln thl,l'Ct~ tinh tu thai di~m I~p Mo cao tai chinh rieng;
Cac khoan ml,lCc6 lai suat tha nOi: Ky hliln dinh 11iIilai suatthl,l'c t~ dl,l'atren ky dinh 11iIilai suat gan nhat tinh tu thai di~m I~p bao cao tai chinh;
~ Ky hlilndinh gia 11iIicua khoan ml,lCnguon von tai trQ'uy tMc dau tU',cho vay ma to ch(J>ctin dl,lng chiu rui ro dU'Q'cxac djnh nhU'sau:
Cac khoan ml,lCnguon von Ngan hang nh~n d~ tai trQ', uy thac dau tU', cho vay chihU'ang phi dU'Q'cx~p vao khoan ml,lCkhong nhlilYcam lai suat;
Cac khoan ml,lCnguon von Ngan hang nh~n theo cO' sa lai suat tha nOiva tl,l'quy~t djnhlai suat dau ra, ky djnh 11iIilai suat thl,l'c t~ dl,l'a tren ky djnh 11iIilai suat gan nhat tinh tuthai di~m lcI!pbao cao tai chinh;
~ Ky hliln dinh 11iIilai suat cua khoan ml,lCcac khoan nQ'kMc dU'Q'cx~p 101ilivao khoanml,lCkhong chiu lai.
32
THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2017
Rili ro lsi suat (tiep theo)24.1.
Tiili sanTi~n mat, vang bac, da qulTi~n glPitai NHNNTi~n, vang glPiva eho vaycac TCTD khac (*)Chlmg khoan kinh doanh (*)Cac c6ng cu tai ehfnh pMisinh va cac tai san tai ehfnhkhaeCho vay kMeh hang (iChlmg khoan dau III (iG6p vOn,dau III dai han (iTai san cO dinh va bal dongsan dau III
Tai san C6 khac (iTOngtai san
NQ'phiitracac khoan noChfnh phu vaNHNNTi~n glPiva vay ILPNHNN vacac TCTD khaeTi~n glPieua kMch hangCae c6ng cv tai ehfnh phaisinh va cae khoan nO'taiehinh khaeVOntai trQ', uy Ihae.dau Ill,eho vay ma TCTD chiu nii roPhal hanh giay Ie'!' c6 giaCae khoan nO'khac
TOng nQ'phai tra
M(rc ehemhlech nh<lYcamven liii sualni,ii bang
Cae cam k~1ngoai bang e6tae dong lenm(rc d¢ nh<lYcam ven liii sual ella cae TSva c6ng nO'(rang)Mlic ehenh nh~y cam v60iliii suat
'j"
Miu sa: - B05alfCTD(Ban hanh thea Thong ills6 49120 I4nT-NHNN
ngay 31112/2014 cua NHNN Viet Nam)
fJi{JUehinh Ilji suat trong bif1nc1Cth&igianfJen Tv 1c1en TV3 c1en Tv6 c1en Tv 1c1en Trf1n
Qua nsn Kh6ng cniu fiji 1thang 3thang 6thang 12 thang 5nam 5nam T6ngcCngVND VND VND VND VND VND VND VND VND
541.580.536.752 541.580.536.7521.322.633.254.049 1.322.633.254 ..049
2.884.053.357.548 250.000.000.000 3.134.053.357.548431.893.000.000 1.502.133.611.897 1.934.026.611.897
5.729.039.727 5.729.039.7272.015.633.490.889 7.936.897.013.053 19.394.196.106.237 12.115.698.836.306 3.751.062.315.303 942.234.914.576 46.155.722.676.364
906.396.045.861 50.000.Mo.ooo 925.000.000.000 201.390.000.000 400.000.000.000 7.474.530.200.000 5.698.666.600.000 15.655.982.845.861104.847.300.000 104.847.300.000
486.489.960.355 466.489.960.355- 2.371.448.883.877 2.371.448.883.877
2.015.633.490.889 4.396.491.766.572 12.193.583.624.650 20.569.196.106.237 12.317.088.836.306 4.151.062.315.303 8.848.658.114.576 7.200.800.211.897 71.692.514.466.430
730.330.271 1.964.321.400 24.445.545.423 331.750.956.313 358.891.153:407
7.571.129.373.812 1.352.773.319 138.238.875.000 33.358.800.000 7.744.079.822.13121.655.382.853.464 8.607.648.512.707 8.672.447.483.013 9.346.822.891.450 2.666.020.458.246 652.949.500 50.948.975.148.380
292.110.000.000 472.121.875.000 422.125.000 4.535.860.000 1.290.542.048.286 40.486.553.242 2.100.218.461.5281.120.000.000.000 102.338.176.748 2.053.745.815.251 14.000.000.000 3.290.083.991.999
- .1.277.449.617.970 1.277.449.617.970
- 1.277:449.617.970 30.639.352.557.547 9.083.087.482.426 8.697.315.153.436 9.785.447.884.511 6.148.547.196.783 88.498.302.742 65.719.698.195.415
2.015.633.490.889 3.119.042.148.602 (18.445.768.932.897) 11.486.108.623.811 3.619.773.682.870 (5.634.385.569.208) 2.700.110.917.793 7.112.301.909.155 5.972.816.271.015
- 2.644.951.173.624 9.565.011.198.473 7.848.770.298.770 4.616.590.726.828 2.562.566.512.749 1.638.115.011.176 11.354.311.290 28.887.359.232.910
2.015.633.490.889 474.090.974.978 (28.010.780.131.370) 3.637.338.325.041 (996.817.043.958) (8.196.952.081 :957) 1.061.995.906.617 7.100.947.597.865 (22.914.542.961.895)
(*) : KhOng bao gem dl,J'phong
33
oOCB I NiJm tin Vii tninn vuqng_....._-!THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2017
MAu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/20 14rrT-NHNN
ngay 31/12/2014 cua NHNN Vi~t Nam)
24.2. Rui ro tien t,Rui ro ti~mte la rui ro rna gia tri cua cac cong CI,J tal chinh b] thay oOixuat phat tCrnhung thayoOiv~ ty gia.
Ngan Mng oU'Q'cthanh I~p va heat o¢ng tal Viet Nam vai oOng ti~n bao cao la VND, oOngti~n giao dich chinh cua Ngan hang cOng la VND. cac khoan cho vay va ung mroc khachhang cua Ngan hang chu y~u bang VND, m¢t phan bang 00 la My. Tuy nhlen, m¢t sOtal sankhac cua Ngan hang lal bang cac oOngti~n khac ngoai VND va oola My. Ngan hang oa oU'a
..ra mot M thOng han rnucoll quan Iy tr~ng thai cua cac oOngti~n. Trt;mgthai oOngti~n oU'Q'cquan Iy tren cO'sa hang ngay va chi~n 1U'Q'cph6ng ngCrarui ro dU'Q'cNgan hang sli dl,Jngdlldam bao rang tr~ng thai cua cac dOngti~n dU'Q'cduy tri trong h~n muc da thi~t I~p.
34
THUY~T MINH sAo cAo TAl CHiNHQuy III nam 2017
Miu sa: - BOSarrCTD(Ban hanh thea Thong nr s6 49/20 14m-NHNN
ngay 31/12/2014 ella NHNN Vi~t Nam)
Phan loai tal San va cong no theo loal tiemt~ oa duoc quy ooi sang VND tai ngay 30 thanq 09 nam 2017 nhu sau:
Tai sanTi~n mat, vang bac, da quyTi~n gui tai NHNNTi~n, vang gui va eho vay cac TCTD khae(*)Cac c6ng cu tai ehinh phai sinh va cac taisan tai ehinh khacCho vay khach hang (*)Tai san c6 khac
T6ng tai san
NQ'phal traTi~n gui va vay tll' NHNN va cac TCTDkMeTi~n gui cua khach hangCac eong cu tai ehinh phai sinh va caekhoan nO'tai ehinh khaeV6n tai trQ',uy tMe dau tU', eho vay maTCTD ehiu rui roPhat hanh giay tOo e6 giaCae tai san nQ'khaeT6ng nQ' phai traTrCilngthai ti~n t~ noi bangTrCilngthai ti~n t~ ngoCilibangTrCilngthai ti~n t~ noi bang, ngoCilibang
Gie tri vang ti~n t~ Cac ngo<;li t~ kneeduoc quy a6i, aU'Q'cquy a6i r6ng c<')ng
VND '. VND VND
3.976.675.000 1.071.222.525 80.831.052.664145.164.703.097
17.720.060.317 266.009.518.028
693.679.764.7923.901.231.069.193
1.567.451 45.141.854.884
3.976.675.000 18.792.850.293 5.132.057.962.658
EUR aU'Q'cquy a6i USD aU'Q'Cquya6iVND VND------...:..:..::=- --------
12.286.710.099 63.496.445.040145.164.703.097136.766.279.272111.523.178.439
693.679.764.7923.901.231.069.193
1.576. 736.942 __ ___::4~3.:.=.56~3::..:..5:..:5:..:.0.:_:.4_:_9.1:.: _
125.386.625.480 4.983.901.811.885 --'----'--__:__:_:_.:_:__ __:_.::._:_.::._:_--'-- ::._:_:___:_--,--__:__::_:_
86.008.163.138
34.433.100.000
270.993.934.5691.944.757.607.169
270.993.934.56919.352.099.883 2.050.117.870.190
34.433.100.000
1.887.480.000.000
4.834.060 879.755.173 37.273.558.559
4.834.060 20.231.855.056 4.280.298.463.3183.971.840.940 (1.439.004.763) 851.759.499.340
2.752.960.000 (44.937.729.327)
3.971.840.940 1.313.955.237 806.821.770.013
1.887.480.000.000
1.456.459.741 __ --=3...;.4.:_::.9_:_32=.:._:_50.:_:9:.....5.:_:8:..:_5.:.:..::..::....:.:..::..::.._=_
121.897.722.879 4.138.164.051.323--------
3.488.902.601 845.737.760.562(9.535.320.000) __ ~(3:..:.8:...:.1.::.:55:.:_.3::.::6:..:.9:.::.3.::.27:...!...)_(6.046.417.399) __ --=8::..::0:..:..7.:.:.5..::.82=.:...::.39=-1:..::.2::.:3:.=..5 _
35
/I,'.-O{ o.~.]..>. ,Ii ~ E:..a: \£ It
•
THUY~TMINHsAo cAo TAlCHiNHQuy III nam 2017
Miu sa: - BOSaffCTD(Ban hanh theo Thong nr s6 49/20 14nT-NHNN
ngay 31112/2014 ella NHNN Vi~t Narn)
24.3. RiJi ro thanh khoim
Qua tmn Trong henTren 3 thang £Jen3 thang £Jen 1 thang Tir 1 - 3 thang Tir 3 - 12 thang Tir 1- 5 nam Trim 5nam T6ngcong
VND VND VND VND VND VND VND VND
nisanTilln mat, vimg bac, da qui 541.580.536.752 541.580.536.752Tilln glri t~.iNHNN 1.322.633.254.049 1.322.633.254,049Tilln, vimg glri va cho vaycac TCTD khac (0) 2.884.053.357.548 250.000.000.000 3.134.053.357.548Chlrng khoan kinh doanh (0) 431.893.000.000 1.502.133.611.897 1.934.026.611.897Cac cong CI,J tai chinh phaisinh va cac tai san tai chinhkhac 9.968.226.000 34.800.086.027 44.768.312.027Cho vay khach hilng (0) 971.018.595.004 1.044.614.895.885 2.168.015.128.848 3.595.189.513.720 9.781.362.189.669 13.936.395.453.282 14.659.126.899.956 46.155.722.676.364Chlrng khoan dau til (0) 22.138.759.147 300.000.000.000 252.142.014.517 8.975.159.155.008 6.106.542.917.189 15.655.982.845.861Gop v6n, dau til dai han (0) 104.847.300.000 104.847.300.000Tal san c6 djnh va bat dQngsan dau til 466.489.960.355 466.489.960.355Tai san Co khac (0) 58.926.026.493 152.225.793.051 1.603.546.443.987 100272079.361 456.478.540.985 2.371.448.883.877
T6ng tili san 971.018.595.004 1.044.614.895.885 6.997.347.062.837 4.307.383.532.771 11.671.850.734.200 23.443.719.687.651 23.295.619.230.382 71.731.553.738.730
NQ' phai traCac khoan nQ'Chinh phu vaNHNN 730.330.271 1.964.321.400 356.196.501.736 358.891.153.407Tilln glri va vay tli NHNNva cac TCTD khac 7.571.129.373.812 170.161.575.000 2.788.873.319 7.744.079.822.131Ti~n glri cua knach hang 22.570.999.892.382 7.668.789.483.876 18.050.556.168.609 2.657.976.654.013 652.949.500 50.948.975.148.380cac cong CI,J tai chinh pMisinh va cac khoan nQ'taiehinh khac 39.039.272.300 39.039.272.300V6n tai trQ', uy thac dau til,eho vay ma TCTD chju rui ro 404.460.000.000 359.771.875.000 4.957.985.000 1.293.392.048.286 37..636.553.242 2.100.218.461.528Phat hilnh giay ta co gia 102.338.176.748 3.173.745.815.251 14.000.000.000 3.290.083.991.999Cac khoan nQ'khac 144.835.622.370 173.913.751.307 826.532.694.715 132.027.292.895 . 140.256.683 1.277.449.617 .970
T6ng nQ' phai tra 30.731.194.491.135 8.204.439.431.583 19.340.581.526.808 7.427.303.385.445 55.218.632.744 65.758.737.467.715
Mu-c chiinh thanh khoimrong 971.018.595.004 1.044.614.895.885 (23.733.847.428.298) (3.897.055.898.812) (7.668.730.792.608) 16.016.416.302.206 23.240.400.597.638 5.972.816.271.015
Ghi chu: tong tai san the hifjn gia trj gQPva chlJ'8/09i trif phBn dl,f ph6ng riii ro tin dvng va giam gia ch(mg khoan
36
...52 s:::?~. /-\"',1
ecce I Nt&mrinvtilhrnhvlf<ll>g
Ngan "'"' ..... 1>6n!I
THUY~T MINH sAo cAo TAl CHINHQuy III narn 2017
Rui ro thanh khoan (ti~p theo)
Rui ro thanh khoan la rui ro do: (i) Ngan hang khang co kha nang thuc hi~mcac nghia Vl,I talthai di~m phat sinh nghia vu tai chinh; hoac (ii) Ngan hang co kha nang thuc hi~mnghia vukhi d~n han nhunq phal chiu tOnthllt Ian d~ thl,J'chi~n nghia vu do.
MAu sa: -B05affCTD(Ban hanh theo Thong nr s6 49/2014m-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
i
Quan tri rIJi ro thanh khoan
Ml,IC lieu cua Ngan hang trong vi~c quan trj rui ro thanh khoan la d~ dam bao tOi da r~ngNgan hang co du kha nang thanh khoan de thuc hien nghia vu khi d~n han, trong dieu ki~nbinh thU'ang va dieu ki~n cang th~ng, rna khang d~ phat sinh 10khOng dang co hoac anhhU'ang tai danh ti~ng cua Ngan hang.
£)e giam thieu rlli ro thanh khoan, Ngan hang duy tri cO'cllu tai san nO'va tai san co phu hO'p,dong thai tang cU'ang kha nang huy d¢ng tu nhieu nguon khac nhau. Ngan hang quan 19taisan co tinh thanh khoan cao, linh hOCilt,theo doi dong tien tU'O'nglai va tinh thanh khoan hangngay. Ngan hang cung danh gia dong tien dl,J'ki~n va kha nang san co clla tai san dam baohi~n tCilitrong trU'ang hO'pcan huy d¢ng them nguon vOn.
Ngoai ra,Ngan hang duy tri m¢t khoan tien gui tCiliNgan hang Nha nU'acVi~t Nam theo quydjnh hi~n hanh ve dl,J'tru b~t bu¢c, dong thai luan dam bao duy tri cac tY I~ kha nang chi tra,ty I~ nguon vOn ng~n hCilncho vay trung dai hCilnva cac giai hCilnve ty I~ dam bao an toanhOCiltd¢ng theo quy dinh clla Ngan hang Nha nU'acVi~t Nam.
Phan tich tai san tai chfnh va nQ'tai chfnh dva tren thai h(;Jncon lfili
Thai gian dao hCilncua tai san va nO'phai tra the hi~n thai gian con ICilicua tai san va nO'phaitra tinh tu ngay I~p bao cao tai chinh d~n khi thanh toan theo quy dinh trong hO'pdong ho~ctrong dieu khoan phat hanh.
Cac gia dinh va dieu ki~n sau dU'Q'cap dl,lng trong pMn tich thai gian d~n hCilnclla cac taisan va nO'phai tra clla Ngan hang.
• Tien gui NHNN dU'O'cx~p 10Cilitien gui thanh toan, trong do bao gam tien gui dl,J'tru b~tbu¢c. SOdU'cua tien gui dl,J'tru bat bu¢c phl,l thu¢c vao thanh phan va ky hCilncua cackhoan tien gui khach hang tCiliNgan hang.
• Thai gian dao hCilnclla chung khoan dau tU'dU'O'cxac dinh dl,J'atren ngay thanh toan cuatung 10Cilichung khoan.
• Thai gian d~n hCilnclla cac khoan tien glii va cho vay cac to chuc tin dl,lng va cac khoancho vay khach hang dU'O'cxac djnh dl,l'avao ngay d~n hCilnclla hO'pdong quy dinh. Thaigian d~n hCilnthl,J'Ct~ co th~ thay dOitrong trU'ang hO'phO'pdong dU'O'cgia hCiln.Ngoai ra,cac khoan cho vay kMch hang dU'O'cthe hi~n bang gia trj khang tinh d~n dl,J'phOng ruiroo,
• .Thai gic;md~n hCilnella cac khoan dau tU' gop vOn, dau tU'dai h~n dU'Q'cphan 10Cilila trennam (05) nam do cac khoan dau tU'nay khang co thai gian dao hCilnxac djnh. .
• Thai gian d~n hCilnclla tai san cOdinh dU'O'cxac dinh dl,J'avao thai gian su dl,lng huu ichcon ICilicllatai san.
• Cac khoan tien gui va tien vay tu cac to chuc tin dl,lng khac va cac khoan tien gui clla
37
J,."
'HA
oOCB I Nlt,m tin va tbinn vlfrIIlfJ
HPoHlni ...... 1>6nsI ITHUY~TMINHsAo cAo TAl CHiNHQuy III narn 2017
khach hang dLPOOcxac djnh dua vao tinh chat cua cac khoan nay hoac thai gian dao hantremhoopd6ng. Tai khoan Vostro va ti~n gui thanh toan dU'oocthuc hien giao dich theonhu cau cua khach hang va do d6 dLPOOcx~p loai khOng ky han. Thai gian dao han dOivoi cac khoan vay va ti~n gui co ky han dLPOOcxac dinh dua trim ngay d~n han theo hopd6ng. Trong thvc t~, cac khoan nay co th~ dLPOOcquay vang, va do d6, duy trl tOng thaigian dai han thai gian dao han ban d~u hoac cac khoan ti~n gui c6 ky han c6 th~ ruttruce han (khOng thuc hi$n dung d~n ngay dao h~n ghi trim hOOpd6ng).
Miu sa: - B05affCTD(Ban hanh theo Thong nr s6 49/2014nT-NHNN
ngay 31112/2014 cua NHNN Vi~t Nam)
•
25. Ty gia mc}t56 lo~i ngo~i t9 vao thai di~m cu6i quy
3010912017VND
USDEURGBPJPYSGDCADAUDKRWCNYVang tai khoanVang SJC (chDVang nguyen li$u (99,99)
22.47026.48730.189199,9316.57918.18717.69019,733.387
3.650.0003.650.0003.650.000
NglP60iI~p K~ toan trU'ang
Nguyin Thj Thu Ha
'"
38
3111212016VND
22.15923.19727.239188,2915.30116.33115.96818,353.186
3.660.0003.660.0003.660.000
