IIIIII·

IIIIIIIIIIIIII

BACABANK

Ml)C Ll)C

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Bang can doi k~ toan hop nhat giCl'a nien do 1 - 2

Bao cao k~t qua heat dOng kinh doanh hop nhat giCl'anien dO 3 - 4

Bao cao hru chuyen tien t$ hop nhat giCl'anien dO 5 - 6

Thuy~t minh bao cao tai chfnh hop nhat giCl'anien dO 7 - 34

Tru 50' chlnh: 117ElL,o<ogQuang Trung, P,Quang Trunq, 'P. Vinh-· N~h6An lOT: (84-238) 3844 277 I Fax: (~4-238) 384175:riWebsite: www.baca-bank.vn

Ngan hang Thuonq mai Co phan Bac A Bi~u so: B02a/TCTD-HN

BANG CAN 861 KE ToAN HQ'P NHAT GIO'A NIEN 80tai ngay 30 thang 06 narn 2020

3010612020 3111212019Thuy{;t (trinh bay If,li)minh tri~u cIang tri~u cIang

TAl SAN

Tiem m~t, vang bac, da quy 3 594.938 568.407

Tiem gUoital Ngan hang Nha nU'60cVi~t Nam ("NHNN") 4 259.428 495.075

Tien gUoiva cho vay cac TCTD khac 5 11.756.754 12.520.555Tien giYi tal TCTD khac 5.1 11.037.455 12062775Cho vay cac TCTD khac 719.299 457.780Dl,l' phonq rui ro cho vay cac TCTD khac

ChLPng khoan kinh doanh 6 5.631.202 3.136.500ChtYng khoan kinh doanh 5.631.202 3.136.500DI,J'phang rui ro chtYng khoan kinh doanh

cac cong CI,J TC phai sinh va cac tal san TC khac 7 19.373 27.641

Cho vay khach hang 73.290.148 72.278.567Cho vay khach hang 8 74.015.051 72.933.312Dl,l' phcnq rui ro cho vay khach hang 9 (724.903) (654.745)

ChLPng khoan d&u tU' 10 15.379.960 14.729.864ChtYng khoan dau tu san sang d~ ban 15.384.028 14.636.506ChtYng khcan dau tu giCfden nqay dao han 473.078 473078Dl,l' phonq rui ro chtYng khoan dau tll (477.146) (379.720)

G6p von, dau tU' dai han 11 268.660 268.660Dau tll VaGconq ty conVon g6p lien doanhDau tu VaGcong ty lien ketDau tll dai h,;lnkhac 270.660 270.660Dl,l'ph6ng giam gia dau tll dai h;;ln (2.000) (2.000)

Tai san co dinh 724.592 671.020

Tai san co cIinhhCPuhinh 149.292 132.437Nguyen gia tai san co dinh 370.422 342.831Hao man tai san co dinh (221.130) (210.394)

Tai san co cIjnh thue tai chinhNguyen gia tai san co dinhHao man tai san co dinh

Tai san co ainh va hinh 575.300 538.583Nguyen gia iai san co dinh 655.755 616.328Hao man tai san co dinh (80.455) (77.745)

Bat dQng san dau tU' 3.683 7.802Nguyen gia bat dong san dau tll 3.683 7.802Hao man bat dong san dau tll

Tai san C6 khac 12 2.999.089 3.185.678Cac khoan phai thu 12.1 177.140 156.153Cac khoan lai, phi phai thu 2.782.863 2.987.795Tili san thue TNDN hoan lai 1.785 1.785Tai san C6 khac 12.2 37.301 39.945

Trang cI6:Lr;rith{; thu'O'ngmf,liDl,l' phang rui ro cho cac tai san C6 noi bang khac

TONG TAl SAN 110.927.827 107.889.769

Cac thuy~t minh ainh kem ttYml,lC1a~n 291a m¢t phan cua CaGbao cao tai chinh h9'Pnhat nay

Ngan hang Thuonp rnai Co phan Bac A Bieu so: B02aITCTD·HN

BANG CAN 801 KE ToAN HOP NHAT GICrA NIEN 80 (tiep theo)tC;lingay 30 thang 06 narn 2020

Thuy§tminh

3010612020 3111212019(trinh bay tei)

tri?u aong tneu aong

179.153 196.047

8.675.942 14.658.4488.445.932 13067.379230010 1.591.069

84.278.168 76.163.271

3.120 5.587

6.732.997 6.134.254

2.960.761 2.917.1772.756.346 2613019

204.415 304.158

102.830.141 100.074.784

NQ' PHAI TRA

Cac khoan no Chinh phu va NHNN 13

TiI~n gli'i va vay cac TCTD khac 14Tien gLPicua cac TCTD khac 14.1Vay cac TCTD khac 14.2

Ti~n gli'i cua khach hang 15

cac eong cu TC phai sinh va cac khoan n9' TC khac 7

Von tal tr9', uy thac dau tU', eho vay TCTD chiu rul ro

Phat hanh gifly to>co gia 16

Cac khoan no khacCac khoan lai, phi phai traThu§ TNDN hoan lai phai traCac khoan phai tra va eong no khac 17DI,l'ph6ng eho eong no tiem ~n va cam' k§t nqcai bang

TONG NQ' PHAI TRA

VON CHU SO HlfU

Von chu sO>hCPu

Von cue TCTDVon dieu 1$Von dau tU' XDCBTh$ng duovon co phanCo phieu quyCo phieu U'udaiVon khae

quy cua TCTD

Chenh I?eh ty gia hOi aoai

Chenh I?ch aanh gia l<;Iitai san

LQ'inhuf[m chu'a phtin phoil (La lOy k§)

L9'i feh eua eb dong thi~u so

1919

8.097.686

6.507.3986.500.000

7.814.985

6.507.3986.500.000

19.1 7.398 7.398

19.1 486.509 486.509

19.1 1.103.779 821.078

TONG VON CHU SO HlfU

TONG NQ' PHAI TRA vA VON CHU SO HlfU

19.1 8.097.686 7~.8_14_.9.:...8.:..._5

110.927.827 = __ 1,;.;;0;.;.7;,;;;.8,;;,;89;;.;,.7;_;6;.;;,.9

NgU'Cl'iI~p Kiem soat

*~a;-(iU"7 Ol'l~Giam d6c Ban Tai chinh

Vinh, Vi$t Nam

Ngay Jfthang .Vtnam 2020

Cac thuyet minh I1fnhkem tif ml,lC1 l1t:n 29 fa mOtphan cua cac bao cao tai chfnh hQ'pnhat nay

2

Nqan hang Thuonq rnai Co phan Bac ABAo cAo K~T QuA HOAT£)ONGKINH DOANHHap NHATGIlJA NII~N£)0cho Qu}' 2 k~t thuc nqay :30 thanq 06 narn 2020 . .

Bi~u so: B03a/TCTD-HN

Lay ke tir dau ky denThuyet Ouy 2/2020 Ouy 2/2019 3010612020 3010612019minl» tri~ud6ng trieu d6ng tri~ud6ng trieu d6ng

Thu nhap lai va cac khoan thu nhap IU'O'ngII,!' 20 2.265.809 2.261.282 4.857.787 4.285.202Chi phi lai va cac khoan chi phi tuonq 1l,J' 21 (1.754.707) (1.720.214;1 (3.905.887) (3.342.388)

Thu nhap lai thuan 511.102 541.068 951.900 942.814

Thu nhap ILFhoat dong dich vu 22 34.492 29.240 49.464 73.296Chi phi heat dong dich Vl,l 22 (5.810) (8.290) (13294) (19.382)

Uii/(lo) thuan t(P hoat dQng djch vu 22 28.682 20.950 36.170 53.914

Lai/(lolthuan tiP hoat dQng kinh doanh nqoal hoi 23 (22.434) 1.185 (13.563) 7.281

Lai/(lo) thuan tiP mua ban chwng khoan kinh doanh 24

Lai/(lo) thuan tiP mua ban chwng khoan dau tlJ' 24 15.476 7.373 22.498 (819)

Thu nhap Ill' heat dong khac 34.197 787 35.104 22.308Chi phi heat dong khac (14.537) (4.029) (15.072) (4.671)

Lai/(lo) thuan tiP hoat dQng khac 19.660 (3.242) 20.032 17.637

Thu nh~p tiP gop vbn, mua cb ph~n 5.772 5.772

TONG THU NH~P HO~T D¢NG 552.486 573.106 1.017.037 1.026.599

Chi phi nhan vien 25 (138.629) (157.816) (257.480) (255.306)Chi phi khtlU hao va kh~u IrLF 25 (8.124) (7.726) (15.576) (15.282)Chi phi heat dong khac 25 (113.131) (103.199) (228.596) (206.702)

TONG CHI PHi HO~T D¢NG (259.884) (268.741~ (501.652) (477.290)

L9'i nhuan thuan t(P hO':!tdQng kinh doanh trlJ'60cchiphi dl,l' phong rui ro tin dl,!ng 292.602 304.365 515.385 549.309

Chi phi dl,J'ph6ng rui ro tin dt,mg (121.620) (114.112) (165.783) (114.112)

Hoiln nh$p dl,J'ph6ng rui ro tin dl,Jng 3.824 810 3.824 810

TONG LQ'I NHU~N TRU'OC THU~ 174.806 191.063 353.426 436.007

Cac fhuy~f minh clinh kem fLJoml,lc 1cl~n 291a m¢f phfJn cLla cac bao cao fai cl7inh h9P nhllf nay

3

- - -- ---------------Ngan hang Thuonq rnaiCo phan B~cABAo cAo K~T QuA HOAT DONG KINH DOANH HOOPNHAT GUYANII~NDO (tiep theo)cho Quy 2 ket thuc ngay 30 thanq 06 nam 2020

Bieu 56: B03a/TCTD-HN

Lily ke tir dEwky den

Thuyet Ouy 2/2020 Ouy 2/2019 3010612020 3010612019minh tri~u dang tri~u dang trieu d6ng tri~u d6ng

Chi phi thueTNDNhii;mhanh 18 (34.943) (37.028) (70.725) (86.068)Chi phi thue TNDN hoan lai

Chi phi thu€! TNON (34.943) (37.028) (70.725) (86.068)

LQ'INHU~NSAUTHUe 139.863 154.035 282.701 349.939

NgU'oi I~p Ki~m soat

Vinh, Viet Nam

Ngay ~th~Jng (f.·}-nam2020

Cac thuyet minh dinh kem tirmuc 1den 29 103mot phan cue cac beo CaD fa; chinh hQ'pnhat nay

4

Nqan hang Thuonq mai ce phan B~c AsAo cAo LU'U CHUYEN TI~N TE HOP NHAT GILYANII~N£)0cho Quy 2 ket thuc ngay 30 thang '06 narn 2020 .

LU'U CHUY~N TII~N TCI'HO~T OQNG KINH DOANHThu nhap lai va cac khoan thu nhap tU'O'ngtl,l' nhan duocChi phi lai va cac chi phi tU'O'ngtl,l'da traLai/{lo) tti heat dong dich vuCMnh I$ch so ti~n thee thu/thl,l'c chi tiY heat dong kinhdoanh ch(mg khoan, nqoai teThu nhap khacTi~n Ihu cac khcan no da duoc XLYIy xoa, bu d~p bangngucn dl,l' ph6ng rui roTien chi Ira cho nhan vien va heat dong quan Iy, cong vuTien Ihue Ihu nhap thuc nop Irong ky

LLPUchuyen th~n thuan tll> hoat d(>ng kinh doanh truc-enhCmg thay doi ve tai san va v6n ILPUd(>ng

Nh{Png thay c1d; ve tai san hO<;lt c1¢ng{Tang)/giam cac khoan tien gLYiva cho vay cac TCTDkhac(Tang)/giam cac khoan ve kinh doanh chLrng khoan(Tang)/giam cac cong Ct,JTC phai sinh va cac tai san TCkhac(Tang)/giam cac khoan cho vay khach hang(Tang)/giam ngucn dl,l' ph6ng de bu d~p ton that cackhoan (tin dt,Jng,chLrng khoan, dau tU'dai h<;ln)(Tang)/giam khac v~ tai san ho:;!tdong

NhiPng thay c1d; ve cong n9' hO<;lt c1¢ngTang/{giam) cac khoan nO'Chinh phu va NHNNTang/{giam) cac khoan ti~n gLYi,tien vay cac TCTDTang/{giam) tien gU'i cua khach hang (bao gem ca KBNN)Tang/{giam) pMt hanh giay tcyco gia (ngo<;litriY giay tcycogia phat hanh dU'O'ctinh vao ho:;!tdong tai chinh)Tang/(giam) von tai trO', uy tMc dau tU', cho vay ma TCTDchju rui roTang/(giam) cac cong ct,JTC pMi sinh va cac khoan nO'TCkMcTang/{giam) khac ve cong nO'ho:;!tdongTang/{giam) cac qui{ cua TCTD

LLPUchuy~n tien thu~n tll>hO<:ltd(>ng kinh doanh

LU'U CHUY~N TI~N TCI'HO~T OQNG oAu TU'Mua s~m tai san co djnhTien thu tiY thanh Iy, nhU'O'ngban TSC£)Tien chi ra do thanh Iy, nhU'Q'ngban TSC£)Mua s~m bat dong san dau tU'Ti~n Ihu tLl'ban, thanh Iy bat dong san dau tU'Tien chi ra do ban, thanh Iy bat dong san dau tU'Tien chi dau tU', gop von vao cac dO'nvi khacTien thu dau tU', gop von vao cac dO'nvj khacTien thu cO tLrCva 100inhuan dU'O'cchia tiY cac khoan dautU',gop von dai h:;!n . . .

LLPUchuy~n tien thu~n tll> hO<;itdQng d~u tLP

Thuyetminh

18

Bi~u s6: B04a/TCTD-HN

LOy ke tt)dau ky den3010612020 3010612019

________ t_n~·~_u_a_6n~g ~m~·~~u~a~6n~g

4.319.009(3.762.559)

36.170

3.232.093(3.207.876)

53.914

745.375(10.503)

816.2493.120

30.535 14.578(599.672) (497.589)

_____ ..!..{9_1_.7_7__.!...1)-----'(_10_0_.9_4__.!...9)

666.584 313.540

(61.518) (356.586)(3.242.224) (2.632.054)

8.267 73.535(1.081.738) (5.254.234)

5.625(11.074) (34.868)

(16.894) 62.544(5.982.507) (2.856.245)8.114.897 4.499.245

598.743 2.854.145

(2.467) (6.880)

34.898 (100.134)101.569

(969.408) (3.336.423)

(67.018) (7.950)

(2.130)

4.119

5.772

______ ~{6_5~.0~29~) ~{2~.1~78~)

Cac thuyet minh (finh kem tif mt,Jc1 (fen 291a m¢t ph§n cua cac Mo cao tai chfnh hQ'pnhat nay

5

I Ngan hang ThLfO'ng rnai Co phan Bac ABAo cAo LU'U CHUY~N TI~N TI; HOOPNHAT GIO'A NII::N 80 (tiep theo)cho Quy 2 ket thuc ngay 30 thanq 06 narn 2020

IThuyetminh

I

LU'U CHUYEN TII~N Tlr HO~T DQNG TAl CHiNH

Tang von Cli~uIeTi~n thu tLYphat hanh giay to co gia dai han co CluCli~uki$n tinh vao von tl,!'co va cac khoan von vay deii han khacTi~n chi thanh toan giay to co gia dai han co CluCli~ukientinh vao von tl,!'co va cac khoan von vay dai han khacce tuc tra cho c6 dong, lQ'inhuan CIachiaTi~n chi ra mua c6 phieu nqan quyTi~n thu ClU'Q'cdo ban c6 phieu ngan quy

LU'u chuyen tiE!n thutm t(l' hoat dQng titi chinh

LU'u chuyen tien thuan trong ky

Tien va cac khoan tU'O'ng dU'O'ng tien t<;lith60i diem dauky

Oieu chinh imh hU'60ngeua thay doi ty gia

Tien va cae khoan tU'O'ng dU'O'ng tien t<;lith60i diem euoi 26ky

I

NgU'Cl'iI~p Ki~m soat

~~

-I(i~t2a"'!J [Jw'Giam doc Ban Hi chfnh

I Vinh, Vi~t Nam

Ngay.1£ thangO:tnam 2020

I

II

Bi~u s6: B04a/TCTD-HN·

LOy ke tiFdJu ky den3010612020 3010612019tri~u d6ng tri~u a6ng----.!..'------"'-

(1.034.437) (3.338.601)

13.126.257 12.699.355

12.091 :820 9.360.754--___;;.,;,,;,.;.~-

Cac thuyet minh (ffnh kem tif mt,Jc1 (fen 29 la m(Jtphan eua cae bao eao tai chinh hQ'pnhat nay

6

I

Ngan hang Thuonq rnai Co phan Bac A Bieu so: B05a/TCTD-HN

THUY~T MINH cAc sAo cAo TAl CHINH HOP NHAT GICrA NII~N80tal ngay 30 thang 06 narn 2020 va cho Quy 2 ~am 2020 k~t thuc cung n'gay

1. GlOI THII;U VE NGAN HANG

Nqan hang Thuo'nq rnai C6 phan Bac A (sau day 99i t~t la "Nqan hanq" hoac UB~cAU)lanqan hang thU'O'ngrnai co phan dU'Q'ctMnh I~p tal nuoc Cong hoa Xa hQi Chu nghia Vi$tNam.

Thanh I?p va Hoet c19n9

Ngan Mng dU'Q'cthanh I~p ngay 01 thang 09 narn 1994 theo Giay phep so 0052-NH/GPcua Ngan hang Nha nvoc Vi$t Nam voi thai gian heat dong la 99 narn ke tLl'ngay cap giayphep Ian dau tien.

Ngtm hang dU'Q'cthanh I~p nham thuc hien cac giao dich nqan hang bao gom huy dong vanhan tien giYi ng~n han, trung han va dai han tLl'cac to chuc va ca nhan; cho vay ng~n hi?n,trung h~n va dai h~n doi voi cac t6 chLl'cva ca nhan tren cO'sa tfnh chat va kha nang nguonvon cua Ngan hang; thl,J'chi$n cac glao djch ngo<;lit~, cac djch Vl,Jtai trQ' thU'O'ngm<;liquocte, chiet khau thU'O'ngphieu, trai phieu va cac giay ta c6 gia khac; va cac djch Vl,Jngan hangkhac dU'Q'cNgan hang Nha nU'oc cho phep,

Von f)itw I~

Von dieu 1$cua Ngan hang t~i ngay 30 thang 06 nam 2020 la 6,500,000.000,000 dong (Saunghin nam tram ty dong),

H(>i dong Quan tr!

Cac thanh vien HOidong Quan trj t~i thai diem I~p bao cao nay gom:

Ho va ten _.. " ,,~'~.,. ;.;

Ba Tran Thj ThoangBa Thai HU'O'ngOng Va Van QuangOng 8~ng Thai NguyenOng Nguyen HQouPhang

Ban Tong Giam c10c

, Chi}c~v~'~"1Chu tjchPh6 Chu tjchUy vienUy vienUy vien

:/;~g~Y-r!U'g'C c~~9'ny/bo~tih.i~~:r-i___Tai bo nhi$m vao ngay 02 thang 04 nam 2019Tai bo nhi$m vao ngay 02 thang 04 n~m 2019Tai bo nhi$m vao ngay 02 thang 04 nam 2019Tai bo nhi$m vao ngay 02 thang 04 nam 2019B6 nhi$m vao ngay 02 thang 04 nam 2019

Cac thanh vien Ban Tong Giam doc (UTG8") t~i thai diem I$p bao cao nay gom:

H9 va tenBa Thai HU'O'ngOng 8~ng Trung Dung

Ong Chu Nguyen BinhOng TrU'O'ngVinh LQ'iOng Va Van QuangOng Nguyen Tr9ng TrungOng Nguyen Vi$t HanhOng Nguyen Quoc 8~tOng Le N99CHong Nh$tOng Nguyen Ai DanOng 8~ng Trung Dung

cfllPCV'l,;'"~~.7 ,~ Ngay c1U'g'C chu§nylb"'e,',;f,1irll "

TG8 . Bo nhi$m vao ngay 14 thang 04 nam 2008Ph6 TGB B6 nhi$m vao ngay 09 thang 11 nam 2016thU'ang trl,J'cPh6 TGB B6 nhi$m vao ngay 01 thang 03 nam 2008Ph6 TGB Bo nhi$m vao ngay 31 thang 05 nam 2008Ph6 TG8 B6 nhi$m vao ngay 30 thang 06 nam 2009Ph6 TG8 Bo nhi$m vao ngay 15 thang 05 nam 2003Ph6 TG8 B6 nhi$m vao ngay 06 thang 03 nam 2014Ph6 TGB B6 nhi$m vao ngay 15 thang 09 nam 2015Ph6 TG8 B6 nhiem vao ngay 28 thang 10 nam 2015Ph6 TG8 B6 nhi$m vao ngay 16 thang 02 nam 2016Ph'6TG8 B6 nhi$m vao ngay 09 thang 11 nam 2016

Tru sO-Ng'an Mng ThU'O'ngm~i Co phan Sac A c6 trl,Jsa chfnh d~t t<;liso 117, Quang Trung, thanhpho Vinh, tinh Ngh$ An. Vao thai diem 30 thang 06 nam 2020, Ngan hang c6 mot (01) HOisa chinh va bon mU'O'i(40) chi nhanh dang ho~t dong t~i cac tinh va thanh pho tren canU'O'c.

7

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

THUY~T MINH cAc BAo cAo TAl CHfNH HQ'P NHAT GIO'A NIEN oo (tiep theo)tai ngay 30 thanq 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cunq ngay

1. GICYITHI~U VE NGAN HANG (tiep theo)

Cong ty con

Tai nqay 30 thanq 06 narn 2020, Ngan hang c6 hai (02) cong ty con do Ngan hang 5& hCru100% von la:... Cong ty TNHH MQtthanh vien Ouan Iy NQ'va Khai thac Tai san - Ngan hanq TMCP Bac

A, heat dQng trong linh vue quan Iy no va khai thac tai san bao dam no vay theo Ouyetdinh thanh lap so 939/Qf)-Hf)QT cua HQi dong Ouan tr] Bac A ngay 12 thang 12 narn2009 va Quyet dinh so 330/Qf)-NHNN cua Thong doc Ngan hang NM nuoc nqay 11thang 02 narn 2010.

... Cong ty TNHH Kieu Hoi Bac A, heat dQng cung Ll'ng dich vu nhan va chi, tra nqoai t$theo Giay chunq nhan dang ky doanh nghi$p so 0107983828 do S& ke hoach dau tutMnh pho Ha NQicap Ian dau ngay 05 thang 09 nam 2017.

Nhfm vien

T6ng so can bQcong nhan vien cua Ngan hang (bao gom ca cac cong ty con) vao ngay 30thang 06 nam 2020 la 2.277 ngU'<Yi(t<;lingay 31 thang 12 nam 20191a 2.195 ngU'<Yi).

2. cAc cHiNH SACH Kt ToAN CHU YtU

2.1 Tuan thu theo cac Chu~n m~c K6 toan Vi~t Nam va H~ thang Ke toan cac TCTD Vi~tNam

Ngan hang khang dinh cac bao cao tai chfnh hQ'pnhat giCranien dQdfnh kem dU'Q'cI~p tuanthu theo cac Chutm ml,l'c Ke toan Vi$t Nam va H$ thong Ke toan cac TCTD Vi$t Nam.

2.2 CoosO- I~p cac bao cao tai chfnh h9'P nhat

Cac bao cao tai chfnh hQ'p nhat giCranien d(>cua Ngan hang dU'Q'ctrinh bay theo don vitri$u dong Vi$t Nam, dU'Q'cI~p theo H$ thong Ke toan cac T6 chuc Tfn dl,lng Vi$t Nam theoQuyet dinh so 479/2004/Qf)-NHNN ngay 29 thang 04 nam 2004 do Thong f)oc Ngan hangNha nU'ac Vi$t Nam ban hanh c6 hi$u Il,l'ctCP ngay 01 thang 01 nam 2005 va cac quyet dinhb6 sung, sLYad6i Quyet dinh 479/2004/Qf)-NHNN; Quyet dinh so 16/2007/Qf)-NHNN ngay18 tMng 04 nam 2007; Thong tU' so 49/2014/TT-NHNN ngay 31 thang 12 nam 2014 cuaThong doc Ngan hang Nha nU'ac Vi$t Nam va H$ thong Chutm ml,l'c Ke toan Vi$t Nam doB(>Tai chfnh ban Mnh bao gom:... Quyet dinh so 149/2001 IQf)-BTC ngay 31 thang 12 nam 2001 ve vi¢c ban hanh va

cong bo 4 chutm ml,l'cke toan Vi$t Nam (dQ't1);... Quyet dinh so 165/2002/Qf)-BTC ngay 31 thang 12 nam 2002 ve vi$c ban hanh va

cong bo 6 chuan ml,l'Cke toan Vi$t Nam (dQ't2);... Quyet djnh so 234/2003/Qf)-BTC ngay 30 thang 12 nam 2003 ve vi$c ban hanh va

cong bo 6 chuan ml,l'Cke toan Vi$t Nam (dQ't3);... Quyet dinh so 12/2005/Qf)-BTC ngay 15 thang 02 nam 2005 ve vi$c ban hanh va cong

bo 6 chuan ml,l'Cke toan Viet Nam (dQ't4); va... Quyet dinh so 100/2005/Qf)-BTC ngay 28 thang 12 nam 2005 ve vi$c ban hanh va

cong bo 4 chuan ml,l'c ke toan Vi$t Nam (dQ't5).

Cac bao cao tai chfnh hQ'p nhat giCranien d(>kem theo dU'Q'cI$p tren CO' 5& tuan thu cacnguyen tac va thong 1$ke toan dU'Q'cchap nh$n t<;liVi$t Nam. Bang can doi ke toan hQ'pnhat giCranien d(>,bao cao ket qua hO<;ltdQng kinh doanh hQ'p nhat giCranien dO, bao caolU'u chuy~n tien t$ hQ'pnhat giCranien dQva cac thuyet minh di kern cOng nhU'vi$c SLYdl,lngcac bao cao nay khong danh cho nhCrng ai khong thong hieu cac thong 1$, thu tl,lCvanguyen tac ke toan Vi$t Narn va ngoai ra, cac bao cao nay khOng nh~m th~ hi$n tlnh hlnhtai chfnh, ket qua hO<;ltd(>ngkinh doanh va lU'u chuyen tien t$ cua Ngan hang theo nhCrngnguyen tac va thong 1$ke toan dU'Q'cchap nh$n r¢ng rai & cac quoc gia va th~ che benngoai Vi$t Nam.

8

Ngim hang Thu'o'nq rnai Co phan Bac A BiEWs6: B05a/TCTD-HN

THUY~T MINH cAc BAo cAo TAl CHiNH HOOPNHAT GICrA NII~N80 (ti~p theo)tai nqay 30 thanq 06 narn 2020 va cho Quy 2 narn 2020 k~t thuc cung nqay

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

2.3 Ky beo cao

Nam tai chinh cua Ngan hang b~t d§u vao nqay 01 thanq 01 va k~t thuc vao nqay 31 thang12.

Bao cao tai chinh hop nhat giCPanien oQnay duoc I~p cho Quy 2 narn 2020 b~t d~u vao ngay01 thanq 04 va k~t thuc vao ngay 30 thang 06 nam 2020.

2.4 H9'P nhat cac bao cao tal ehinh

Cac bao cao tai chinh hop nhat giCPanien oQbao gam cac bao cao tai chinh cua Ngan hangva cua cong ty con cho ky bao cao (nhu oU'Q'Ctrinh bay trong Thuy~t minh so 2.3). Bao caotal chinh cua cong ty con co cunq nien dQ I~p bao cao va stYdl,mg cac chinh sach k~ toanm¢t cach nhat quan vO'iNgan hang.

Tat ca cac so dU'va cac giao dich nQi bQ, k~ ca cac khoan lai chU'a thl,l'c hi$n phat sinh t(J'cac giao dich nQibQda dU'Q'clo~i tr(J'hoan toan.

Bao cao tai chinh cua cong ty con (trinh bay trong Thuy~t minh so 1) dU'Q'chQ'p nhtH vaobao cao tal chinh cua Ngan hang theo phU'ang phap h9'P nhat toan ph~n b~t d~u t(J'ngayNgan hang co quyen ki~m soat. Sl,l'ki~m soat tbn t<;likhi Ngan hang c6 quyen, trl,l'c tiep haygian ti~p, chi phoi cac chinh sach tai chinh va hO<;ltoQng cua oan vi nh~m thu OU'Q'ClQ'i icht(J'cac hO<;ltd¢ng cua cac dO'nvi d6. Ket qua ho~t oQngkinh doanh cua cac cong ty con maidU'Q'cmua ho~c mai dU'Q'cthanh Iy trong nam dU'Q'ch~ch toan vao bao cao ket qua ho~tdQng kinh doanh hQ'pnhat mQtcach hQ'pIy tinh t(J'ngay mua ho~c tinh den ngay thanh IY·

2.5 Cae khoan cho vay va {Png trU'cYckh;ieh hang

Cac khoan cho vay va ung trU'ac khach hang dU'Q'ccong bo va trinh bay theo so dU'nQ'goctai thai oi~m ket thuc ky bao cao.

2.6 DII' phong ru; ro tin dl,mg

Rui ro tin dl,mg thuan cua cac khoan cho vay khach hang dU'Q'ctinh b~ng gia tri con I~i cuakhoan cho vay tr(J'gia tr! cua tai san bao dam da dU'Q'cchiet khau vai cac ty 1$theo cac quyoinh hi$n hanh cua Ngan hang Nha nU'ac.

Dl,I'phOng Cl,lth~ oU'Q'ctrich I~p tren rui ro tin dl,lng thUBlncua cac khoan cho vay theo cac ty1$tU'ang ung vai t(J'ngnhom nhU'sau:

,.., ..=--=,~ .."".,,.~~3i'~"'$~ ~~!f.m"i;~~~--~=~~~\ill~,.,~=~".NJf1iiTj;J;;J£(y_?l'~...~:;ti~~~~~l!,-!;,?j;~~~·; ··~"''::~'h,·.TO/ifr'@iJ'~l9~9¢y'~NQ'du tieu chutm 0%

2 NQ'c~n chu y 5%3 NQ'dU'ai tieu chuan 20%4 NQ'nghi nga 50%5 NQ'co kha nang mat von 100%

Theo quy oinh, dl,l' phong chung oU'Q'ctrich I~p de dl,l' ph6ng cho nhCPngton that chU'a oU'Q'cxac o!nh trong qua trinh phan lo~i nq va trich I~p dl,l' phOng Cl,lthe va trong cac trU'ang hQ'pkh6 khan ve tai chinh cua cac to chuc tin dl,mg khi chat lU'qng cac khoan nQ'suy giam. Theodo, Ngan hang phai thl,l'c hi$n trich I~p va duy tri dl,l' phong chung b~ng 0,75% tong gia tr!cac khoan nQ'oU'Q'cphan lo~i t(J'nhom 1 oen nhom 4.

9

Ngan hang ThLYO'ng rnai Co phan Bac A Bi~u so: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GICYANIEN £)0 (tiep theo)tai ngay 30 thang 06 narn 2020 va cho Quv 2 narn 2020 ket thuc cung ngay

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

2.6 DI,J'phong rui ro tin dl,mg (tiep theo)

DI,I'phonq duoc ghi nhan nhu mot khoan chi phi tren bao cao ket qua hoat dong kinh doanhhop nhat giCPanien dOva dll'Q'cSlYdl,mgde XIYIV cac khoan no' xau.

Theo quy dinh, Ngan hang tnanh lao Hoi d6ng XIY IV Rui ro de XIYIV cac khoan no xau neunhu chunq dll'Q'c phan loai VaGnh6m 5, hcac neu khach hang vay la phap nhan giai the,pha san, hoac la ca nhan b] chet hoac mat tlch.

2.7 ChLPngkhoan kinh doanh

ChLi'ng khoan kinh doanh ta nhCPngchirnq khoan no, chLi'ng khoan v6n, chLi'ng khoan khacdll'o'c Nqan hang mua h~n va dl,l' dinh ban ra trong thai gian ngan nham ml,lc dich thu lQ'itt)vi$c hll'o'ng chenh I$ch gia.

Chu'ng khoan kinh doanh dll'o'c ghi nh$n theo gia g6c VaGngay giao dich.

Cac chLi'ng khoan nay dll'Q'c xem xet kha nang giam gia ti?i thai diem I$p bao cao tai chinh.ChLi'ng khoan kinh doanh dll'Q'c I$p dl,l' phong giam gia khi gia trj ghi s6 cao hO'ngia trj thitrll'ang. DI,I'ph6ng giam gia dll'Q'c ghi nh$n VaGbao cao ket qua hOi?tdong kinh doanh hQ'pnhat giCPanien dOtren khoan ml,lc "Lail/6 thuan tif mua ban ch(mg khoan kinh doanh".

2.8 ChLPngkhoan d§u til'

2.8.1 Ch&ng khoan giCfa@nngay aao h,;Jn

ChLi'ng khoan giCPden ngay dao hi?n121cac chLi'ngkhoan nQ'dll'Q'c Ngan hang mua h~n vaiml,lCdich dau tll' de hll'&ng lai suM ChLi'ngkhoan giCPden ngay dao hi?n c6 gia tri dll'Q'c xacdinh va c6 ngay dao hi?n Cl,lthe.

Cac ch0'ng khoan nay dll'Q'cghi nh$n theo m$nh gia ti?i thai diem mua, ph~mchiet khau/phl,ltroi la chenh I$ch am/dll'O'ng giCPagia g6c vai gia tri cua khoan ti~n g6m m$nh gia cong (+)lai d6n tich trll'ac khi mua (d6i vai chLi'ng khoan nQ'tra lai saul ho~c trt) (-) lai nh$n trll'acch& phan b6 (d6i vai chu'ng khoan nQ'tra lai tmac), dll'Q'Cphan b6 VaGbao cao ket qua kinhdoanh hQ'p nhat giCPanien dO theo phll'O'ng phap dll'ang th~ng trong su6t thai gian con Ii?icua chLi'ng khoan. Lai dl,l' thu du'Q'ctinh theo phll'O'ng phap dll'ang th~ng theo thai gian namgiCPcon Ii?icua chLi'ng khoan.

ChLi'ng khoan giCPden ngay dao hi?nse dll'Q'c xem xet ve kha nang giam gia. Ch0'ng khoandll'Q'c I$p dl,l' phong giam gia khi c6 gia tri Sl,ltgiam gia tri lau dai. DI,I'phong giam gia dll'Q'Cghi nh$n, vaG bao cao ket qua hOi?tdong kinh doanh hQ'pnhat giCPanien dOtren khoan ml,lc"Lail/o thuan tif mua ban ch&ng khoan aau fu".

2.8.2 Ch&ng khoan s§n sang ae ban

Ch0'ng khoan s~n sang de ban bao g6m cac chLi'ng khoan nQ'va chLi'ng khoan v6n dll'Q'cNgan hang nam giCPvai ml,lCdich dau tll' va s~n sang de ban, khong thuoc 10i?ichtYngkhoan mua vaG ban ra thll'ang xuyen nhll'ng c6 the ban bat CLi'Iuc nao xet thay c6 lQ'ivaNgan hang khong phai la c6 dong sang I$p; ho~c 121d6i tac chien Ill'Q'c; ho~c c6 kha nangchi ph6i nhat dinh vao qua trinh I$p, quyet dinh cac chinh sach tai chinh va hOi?tdong cuadoanh nghi$p nh$n dau tll' thong qua van ban thoa thu$n CIYnhan Sl,l'tham gia Hoi d6ngquan tri/Ban dieu himh.ChLi'ngkhoan v6n s~n sang de ban luon dll'Q'chi?ch toan theo gia mua.

10

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

THUY~T MINH cAc BAo cAo TAl CHINH HOP NHAT GICrANIEN 80 (tiep theo)tai nqay 30 thang 06 narn 2020 va cho Quy 2 narn 2020 k§t thuc cunq nqay

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

2.B ChiPng khoen atlU tt» (tiep theo)

2.8.2 ChlPng knoen san sang ae ban (tiep theo)

Cht:mg khcan no san sang de ban duoc hach toan theo rnenh gia t<;lithai diem mua, phanchiet khau/phu troi la chenh lech arn/duonq giCragia goc voi gia tr] cua khoan ti~n gommenh qia cong (+) lai don tich truce khi mua (doi vai cht:mg khoan no tra lili sau) hoac trLr(-) lili nhan truoc cho phan bo (doi voi cht:mg khoan NQ'tra lili truce), dU'Q'cphan b6 VaGbao cao ket qua kinh doanh hop nhat giCranien do theo phU'O'ngphap dU'ang th~ng trongsuot thai gian con I<;Iicua chung khoan. l.ili dl,J'thu dU'Q'ctfnh theo phU'O'ngphap dU'angth~ng theo tht'Yigian nam giCrU'ac tinh con l<;Iicua chung khoan.

Chung khoan san sang de ban se dU'Q'cxem xet v~ kha nang giam gia. Chung khoan dU'Q'cI?p dl,J'phong giam gia khi gia tri thi trU'o'ngthap hO'ngia tri ghi so. Dl,J'phong giam gia dU'Q'cghi nh$n VaGbao cao ket qua kinh doanh hQ'p nhat giCranien do tren khoan ml,lC "Lai/fathuan tif mua ban chLPngkhoan aau tV'''.

2.9 fJ{Ju tus vcio cang ty con

Cac khoan dau tU'VaGcong ty con ma trong d6 Ngan hang nam quyemkiem soat dU'Q'Ctrinhbay theo gia goc. Cac khoan phan phoi lQ'inhu$n ma Ngan hang nh~n dU'Q'ctLr so lQ'inhu~nlOy ke cua cong ty con sau ngay Ngan hang nam quy~n kiem soat dU'Q'cghi VaGket quahoat dong kinh doanh trong ky cua Ngan hang. Cac khoan phan phoi khac nh~n dU'Q'cdU'Q'cxem nhU'phan thu hoi cua cac khoan dau tU'va dU'Q'Cghi giam gia tri cua khoan dau tU'.

2.10 fJ{Ju tus gop von dcii h"in kMc

Cac khoan dau tU'g6p von dai h<;lnkhac the hi$n cac khoan dau tU'von VaGcac dO'nvi khacma Ngan hang nam dU'ai 20% quy~n bieu quyet va dong tht'YiNgan hang la co dong sangI~p; hOi;jc121dOi tac chien 1U'Q'c;hoi;jc c6 kha nang chi phoi nhat dinh VaGqua trinh I~p, quyetdinh cac chinh sach tai chinh va hO<;ltdong cua doanh nghi$p nh~n dau tU' thong qua vanban thea thu~n CLrnhan Sl,J'tham gia Hoi dong Quan tri/Ban 8ieu hanh.

Cac khoan dau tU' nay dU'Q'cghi nh~n theo gia goc, sau d6 dU'Q'cphan anh theo gia goc trLrdl,J'phong neu c6.

Dl,J'phong giam gia dU'Q'cghi nh~n VaGbao cao ket qua hO<;ltdong kinh doanh hQ'p nhatgiCranien dQ khi gia thi tru't'Yngthap hO'ngia tri ghi so doi vai cac khoan dau tU'chung khoanva khi c6 b~ng cht:mg khach quan ve vi$c giam gia lau dai doi vai cac khoan dau tU'g6p vonban dau. 80i vai cac khoan dau tU' g6p von ban dau VaGcac dO'n vi khac, dl,J'phong giamgia dau tU' dai h<;lndU'Q'cI~p neu t6 chuc kinh te ma Ngan hang dang dau tU' bi 10 (trLrtmang hQ'p10theo ke hO<;lchdil dU'Q'cxac dinh trong phU'O'ngan kinh doanh ban dau) theoqui dinh t<;liThong tu' so 228/2009/TT-BTC do BOTai chinh ban himh ngay 07 thang 12 nam2009 va cac van ban sLra dOi, bo sung Thong tU' so 228/2009/TT-BTC. Theo d6, mtYc trichI~p dl,J'phong la chenh I$ch giCravon g6p thl,J'cte cua cac ben t<;lito chuc kinh te va von chusa hCruthl,J'cc6 nhan (x) vai ty 1$von dau tU'cua doanh nghi$p so vai t6ng von g6p thl,J'ctecua cac ben t<;lit6 chuc kinh teo

2.11 Tai sim co a!nh va hinh

Tai san co dinh vo hinh dU'Q'cghi nh$n theo nguyen gia trLrdi gia tri khau hao lOyke.

Nguyen gia tai san co dinh vo 'hlnh la toan bo cac chi phi ma Ngan hang phai be ra de c6dU'Q'ctai san co dinh vo hinh tinh den tht'Yidiem du'a tai san d6 VaGSLrdl,lng theo dl,J'tinh.

Cac chi phi nang cap va d6i mai tai san co dinh vo hinh dU'Q'cghi tang nguyen gia cua taisan va cac chi phi khac dU'Q'ch<;lchtoan VaGbao cao ket qua hO<;ltdong kinh doanh hQ'pnhat giCranien dOkhi phat sinh.

11

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

THUY~T MINH cAc BAo cAo TAl CHINH HOP NHAT GICrA NIEN 80 (tiep theo)tai ngay 30 thanq 06 nam 2020 va cho Quy 2 narn 2020 ket thuc cLing nqay

2. cAc CHiNH SACH KE ToAN CHU YEU (tiep thea)

2.11 Tai san cc5 djnh va hinh (tiep thea)

Khi tai san co dinh vo hlnh duoc ban hay thanh Iy, nguyen gia va gia tri kh~lU hao lOy keduoc xoa so va cac khoan lai/lo phat sinh do thanh Iy tai san duoc hach toan vao bao caoket qua heat dQng kinh doanh hop nhat giCi'a nien dQ

2.12 Tei san cc5 djnh hiFu hinh

Tai san co dinh huu hinh dU'Q'Cthe hien theo nguyen gia tnr di khau hao lOy ke.

Nguyen gia tai san co dinh la toan bQ cac chi phi rna Ngan hang pha: bo ra de co dU'Q'Ctalsan co dinh hCi'u hlnh tinh den thai diem dU'a tal san do vao tranq thai san sang stY dunq.

Cac chi phi mua sam, nang cap va doi mai tai san co dinh du'Q'c ghi tang nguyen gia cLla taisan co dinh, chi phi bao tri, stYa chCi'a dU'Q'c h?ch taim vao bao cao ket qua hO<;ltd(lng kinhdoanh hQ'p nhat giCi'a nien dQ khi phat sinh.

Khi tai san dU'Q'c ban hay thanh Iy, nguyen gia va gia tri hao mon lOy ke dU'Q'c xoa so va cackhoan lai/lo pMt sinh do thanh Iy tai 'san dU'Q'c h?ch toan vao bao cao ket qua ho?t d¢ngkinh doanh hQ'p nhat giCi'a nien dQ.

2.13 Khau hao

Kh~u hao cLla tai san eeSdinh hCi'u hinh va vo hlnh dU'Q'c tinh theo phU'O'ng phap dU'angth~ng trong suot thai gian stY dl,mg U'cYCtinh cLla tai san ceSdinh nhU' sau:

Nha ctYa, vi;lt kien trueMay moc thiet biPhU'O'ng tien vi;ln taiThiet bi van phongQuyen stY dl,mg dat co thai h?n (*)Ph~n mem may tinh

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

theo thai h?n thue03-08 nam

(*): Quyen stY dl,mg dat cLla Ngan hang dU'Q'c Nha nU'cYcgiao khong thai h?n khong dU'Q'ctrich kh~u hao. Quyen stY dl,mg dat co thai h?n dU'Q'Ckhau hao theo thai gian thue.

2.14 Ghi nhfin doanh thu va chi phi

Doanh thu tCPlai cho vay va chi phi tra lai vay dU'Q'c ghi nhi;ln trong bao cao ket qua ho?tdong kinh doanh hQ'p nh~t giCi'a nien dQ tren CO' so dl,l' thu, dl,l' chi. Lai phai thu phat sinh tCPcac khoan cho vay phan lo?i tCPnhom 2 den nhom 5 theo cac quy dinh hien hanh cLla Nganhang Nha nU'cYcse khong dU'Q'c ghi nhi;ln vao bao cao ket qua ho?t d¢ng kinh doanh hQ'pnhat giCi'a nien dQ. Lai phai thu cLla cac khoan nQ' nay dU'Q'c chuyen ra theo doi a tai ~hoanngo?i bang va dU'Q'C ghi nhi;ln vao bao cao ket qua ho?t dQng kinh doanh hQ'p nh~t giCi'anien dQ khi Ngan hang thl,l'c nhi;ln.

Cac khoan ph i dich Vl) va hoa h9n9 dU'Q'ch?ch toan tren cO' so thl,l'c thu, thl,l'c chi.

Co tlYC nhi;ln dU'Q'c tCPho?t dQng d~u tU' dU'Q'c ghi nhi;ln vao bao cao ket qua ho?t dQng kinhdoanh hQ'p nhat giCi'a nien dQ khi quyen nhi;ln co tlYCcLla Ngan hang dU'Q'c xac li;lp.

2.15 Cae nghi~p v!1bimg ngoCJit~

Theo he thong ke toan cLla Ngan hang, t~t ca cac nghieP Vl) phat sinh cLla Ngan hang dU'Q'ch?ch toan theo nguyen te. T<;lithai diem cUeSiquy, tai san va cong nQ' co nguon geScngo<;ii tedU'Q'c quy doi sang VN8 theo ty gia quy dinh vao ngay li;lp bang can doi ke toano Cac khoanthu nh$p va chi phi bang ngo<;ii te cLla Ngan hang dU'Q'c quy doi ra VN8 theo ty gia vao ngayphat sinh giao dich. Chenh lech ty gia do danh gia I?i cac tai san va cong nQ' bang ngo?i tesang VN8 dU'Q'c ghi nhi;ln vao bao cao ket qua ho?t d9n9 kinh doanh hQ'p nh~t giCi'a niend9

12

Ngan hang ThU'O'ng rnai Co phan Bac A Bi~u so: B05a/TCTD-HN

ruuvsr MINH cAc BAa cAo TAl CHiNH HOP NHAT GIO'A NIEN 80 (tiep theo)t<;lingay 30 thanq 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cung ngay

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

2.16 Thu~ thu nh~p doanh nghi~p.

Thue thu nh?p hi?n nent:

Tai san thue va thue phai nop cho narn hien hanh va cac narn truoc duoc xac dinh b~nggia tri dl,l' kien phai nop cho (hoac duoc thu hoi tLi')co quan thue, ap dl:mg rnuc thue suat vacac luat thue co hieu Il,l'cVaGngay I~p bang can d6i ke toan.

Thue thu nhap bien hanh dU'O'cghi nhan VaGket qua hoat d¢ng kinh doanh hop nhat giCJ'anien d¢ nqoai trLi' trU'ang hop thue thu nhap phat sinh lien quan den mot khoan muc dU'O'cghi thang VaGv6n chu sO>hCJ'u,trong tru>ang hO'pnay, thue thu nh$p hi$n hanh cOng dU'O'cghi nhan trl,l'Ctiep VaGv6n chu sO>hCl'u.Ngan hang chi dU'o'cbu trLi'cac tai san thue thu nh$p hi$n hanh va thue thu nh$p hi$n hanhphai tra khi Ngan hang co quy~n hQ'p phap dU'Q'cbu trLi' giCl'atai san thue thu nh$p hi$nhanh vai thue thu nh$p hi$n hanh phai n(lp va Ngan hang dl,l' dinh thanh toan thue thu nh$phi$n hanh phai tra va tai san thue thu nh$p hi$n hanh tren cO'sO>thu~n.

Cac bao cao thue cua Ngan hang se chiu Sl,l'kiem tra cua CO' quan thue. Do vi$c ap dl,Jnglu~t va cac quy dinh v~ thue d6i vai cac 10<;linghi$p Vl,Jkhac nhau co the dU'O'cgiai thichtheo nhieu cach khac nhau, s6 thue dU'O'ctrinh bay tren cac bao cao tai chinh hO'pnhat cothe se bi thay doi theo quyet dinh cu6i cung cua cO'quan thue.

2.17 Tien va cae khoim tU'O'flg dU'O'flg tirm

Tien va cac khoan tU'O'ngdU'O'ngbao gom tien m~t, vang, da quy, ti~n gtii thanh toan vaiNHNN, tin phieu Chinh phu va cac giay ta co gia ngifln h~n khac du dieu ki$n chiet khau vaiNHNN, cac khoan tien gtii va cho vay t<;licac to chuc tin dl,Jngkhac co thai h<;lndao h<;lnkhong qua 90 ngay, chung khoan co thai h<;lnthu g6c khong qua 90 ngay, co tfnh thanhkhoan cao, co kha nang chuyen doi de dang thanh m¢t 1U'Q'ngtien xac dinh va khong conhieu rui ro trong chuyen doi thanh tien

2.18 DI}' phong cho cae earn k~t ngofJi bang

Theo cac quy dinh hi$n hanh cua Ngan hang Nha nU'ac, to chuc tin dl,Jngphai thl,l'c hi$nphan 10<;liva trich I$p dl! pMng rui ro d6i vai cac khoan bao lanh, chap nh$n thanh toan vacam ket cho vay khong huy ngang vo dieu ki$n va co thai diem thl,l'Chi$n Cl,Jthe (goi chungla cac khoan cam ket ngoi;Jibang) vao cac nh6m quy dinh. Theo do, cac khoan cam ketngo<;libang dU'O'cphan 10<;litheo cac muc d(l rui ro nhU'sau: NO' GUlieu chu~n, NO' can cMy, NO' dU'&ilieu chu~n, NO' nghi ng& va NO' c6 kha nang m§l v6n dl,l'a vao tinh tr<;lngqua h<;lnva cac yeu t6 dinh tinh khac.

ol,l' pMng cho cac cam ket ng.oa.ibang dU'O'ctinh tU'o'ng tl,l' nhU' dl,l' ph6ng cac khoan chovay khach hang t<;liThuyet minh s6 2.6.

2.19 Cae h9'P dong phai sinh lien t~

Gac hO'PGongky h;;m

86i vai cac hQ'p dong ky h<;ln,chenh I$ch giCJ'agia tri VN8 cua s6 1U'Q'ngngo<;lit$ cam ketmua/ban tinh theo ty gia ky h<;lnva ty gia giao ngay t<;lingay hi$u Il,l'Ccua hQ'pd6ng dU'Q'cghi nh$n ngay t<;lingay hi$u Il,l'c cua hO'pdong nhU' m¢t khoan ml,JCtai san - khoan ml,Jc"Gong CI,J phai sinh lien t? va cac tai san lai chinh /(hDc" neu dU'O'ngho~c khoan ml,JccongnO'- khoan ml,Jc"Gong CI,J phai sinh lien t? va cac cong nO' tai chinh khac" neu am. ChenhI$ch nay sau d6 dU'Q'cphan bo tuyen tinh VaGkhoan ml,JC"Laillo thuan tiPhOi;JtG¢ng kinhdoanh ngoi;Jihoi" tren bao cao ket qua hO<;ltd¢ng kinh doanh hQ'pnhat giCl'anien d¢ trongsu6t ky h<;lncua ho'p dong. T<;Iithai diem I~p bao cao tai chinh, cam ket theo cac hO'pdong

ky h<;lnngo<;lit$ dU'O'cdanh gia l<;Iitheo ty gia quy dinh VaGngay I$p bang can d6i ke toanhO'p nhat giCJ'anien d¢. Lai ho?c 16do danh gia l<;lidU'Q'ch<;lchtoan vao khoan ml,Jc"Lail/othuan tiPhOi;ltG¢ngkinh doanh ngoi;JiMi".

13

Ngan hang Thuonq rnai Co phan Bac A Bieu so: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GIO'A NIEN £)0 (ti~p theo)tai ngay 30 thanq 06 nam 2020 va cho Quy 2 narn 2020 ket thuc cung nqay

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

2.20 Can tri»

Tai san va conq no tai chinh duQ'c can tn] va the hi$n gia tri rang tren bang can doi ke toanhop nhat giCfanien d(l chi khi Ngan hang co quyen hop phap de th\,l'c hien vlec can tn] vaNgan hang d\,l' djnh thanh toan tai san va cong no theo gia tri rang, hoac viec tat toan taisan va conq no xay ra dong thai.

2.21 Dieu chinh dfw ky£)~u nam 2020, Ngan hang thuc hien mot s6 but tcan dieu chinh theo yeu cau cua kierntcan d(lc laP cho narn tal chinh ket thuc nqay 31 thanq 12 narn 2019. Anh huong cua vi$cdieu chinh nay den s6 li$u nam 2019 cua cac bao cao tai chinh hQ'pnhat giCfanien d(l choky baa cao Quy 2 nam 2020 nhu sau:

Trich tl) bang can d6i ke toan hQ'pnhat t<;lingay 31 thang 12 nam 2019:

Anh hoong cJoi v&i t6ng tai san

3111212019 DiEiU chinh 3111212019(trinh My I?i)

tri~u cJ6ng tri~u cJ6ng tri~u cJ6ng

D\,l'phOng rui ro cho yaykhach hang (652:914) (1.831) (654.745)Cac khoan lai, phi phai thu 2.988.252 (457) 2.987.795

Tai san thue TNDN hoan lai 2.502 (717) 1.785

Anh hU'ang doi vai tong taisan (3.005)

Anh hoong cJoi v&i t6ng nO' phai tra va von eM s&hCPu:

3111212019

tri~u cJ6ng

3111212019(trinh My I?i)

tri~u cJ6ngtri~u cJ6ngCac khoan phai tra va cong nQ'khacLQ'inhuan chua phan ph6i

Anh hU'ang doi vai tong nQ'phai tra va von chu sa hfru

303.898 260824.343 ('--3_.2...:....65:....!.-)

304.158821.078

(3.005)

3. TIEN MAT, VANG BAC, fJA QUY

3010612020 3111212019tri~u cJ6ng tri~u cJ6ng

Tien mc;ltb ng VN£) 517.352 494.478

Tien mc;ltb ng ngo<;lit$ 77.586 73.929

594.938 568.407

14

._-------

Nqan hang ThLPO'ng rnai Co phan Bac A Bi~u so: B05a/TCTD·HN

THUYET MINH cAc BAo cAo TAl CHINH HQ'P NHAT GIO'A NIEN 80 (ti~p theo)tal ngay 30 thang 06 narn 2020 va cho Quy 2 nam 2020 ket thuc cung ngay

4. TII~N GO'I TAl NGAN HANG NHA NU'OC vier NAM

3010612020 3111212019tri~u dong trieu dong

Tien gtYithanh tcan t(jli NHNN 259.428 495.075

259.428 495.075

5. TIEN GO'I vA CHO VAY cAc TCTD KHAc

3010612020 3111212019trieu dong trieu dong

Tien gtYitai cac TCTD khac 11.037.455 12.062.775Cho vay cac TCTD khac 719.299 457.780Dl,I'ph6ng rui ro

11.756.754 12.520.555

5.1 Tifm g(pi ts! cac TCTD khac

3010612020 3111212019tri~u dO'2fI trieu dong

Tien gl'Pi kh6ng ky han 1.066.096 1.450.028Bang VN8 55.356 315.611Bang nqoai t$ 1.010.740 1.134.417

Tien gwi co ky han 9.971.359 10.612.747Bang VN8 9.940.000 10.600.000Bang nqoai t$ 31.359 12.747

11.037.455 12.062.775

6. CHO'NG KHOAN KINH DOANH

3010612020 3111212019trieu dong trieu dong

ChlPng khoan no 5.494.702 3.000.000

Chung chi tien gLl'i 5.494.702 3.000.000

Ky phieu

ChlPng khcan von 136.500 136.500Chung khoan von do cac TCTD khactrong nuoc phat hanh 136.500 136.500Chung khoan von do cac TCKT trongmroc phat hanh

ChlPng khoan kinh doanh khac

Dil phonq giam gia chlPng khoan kinhdoanh

5.631.202 3.136.500

15

Ngan hang Thu onq rnai Co phan B~c A Bi~u so: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GIO'A NIEN 80 (tiep thea)tal nqay 30 thanq 06 narn 2020 va eha Quy 2 narn 2020 ket thuc cunq ngay

7. cAc CONG cu TAl CHiNH PHAI SINH vA cAc TAl SAN TAl CHiNH KHAc

Tong gia trj cue hop Tong gia tri ghi so k~ teen (theodong (theo ty gia __ -,-fY....::g,--ia_'....:.t?~i--,ng~a~'y_I"-,~p,--b_ao__:_ca=--,'o...!_)

ngay hi~u luc HfJ) Te! san Cong nQ'trieu dong tri~u dong tri~u dong

T~i ngay 30/06/2020Gong c~ tei chinh phcii sinh tien t~

Giao dich hoan doi tien t$Gong c~ te! chinh pMi sinh khec

T?i nqay 31/12/2019Gong c~ tei chinh phai sinh tien t~Giao dich hoan doi tien t$

Gong c~ te! chinh phai sinh khec

19.37319.373

19.37319.373

27.64127.641

27.64127.641

8. GHO VAY KHAGH HANG

3010612020 3111212019trieu dong trieu dong

74.012.521 72.930.750

500 500

2.030 2.062

74.015.051 72.933.312

Cho vay cac to chuc kinh te, ca nhantrang nvocCho vay chiet khau thU'O'ngphieu va cacgiay tc co giaCho vay bang von tai tro, uy thac aau tU'Cho vay khac doi vcYicac t6 chuc kinh te,ca nMn trang nU'cYc

Cho vay thu'O'ngm<;lig6m cac khoan cho vay ngan, trung va dai h~n, bao g6m ca cac khoanvay aong tai trQ'ma Ngan hang lam aau moi, bang VN8 va d6 la My.

B.1. Phan tich ch~t 1U'(Yngn(Y cho vay

3010612020 3111212019tri~u dong tri~u dong

NQ'au tieu chuan 73.364.754 72.385.261NQ'dln chu y 55.711 48.025NQ'dU'cYitieu chuim 271.029 264.743NQ'nghi ng& 29.135 17.576NQ'co kha nang mat von 294.422 217.707

74.015.051 72.933.312

B.2. Phan tich dU' n(Y theo thai gian

3010612020 3111212019tri~u dong tri~u dong

NQ'ngan h<;ln 30.345.870 31.383.290NQ'trung h<;ln 14.602.305 13.876.856NQ'dai h<;ln 29.066.876 27.673.166

74.015.051 72.933.312

16

I Ngan hang ThlJlO'ng mai Co phan Bac A Bieu so: B05a/TCTD-HN

THUYET MINH cAc sAo cAo TAl CHiNH HOP NHAT GILYANII~N80 (tiep theo)tai ngay 30 thang 06 narn 2020 va cho Ouy 2 narn 2020 ket thuc cung ngay

9. THAY D61 (TANG/GIAM) COA 01,1'PHQNG ROI RO TiN OI,JNG

Chi tiel s6 du' dl)' ph6ng rui ro tin dl,mg dU'Q'ctrlnh bay tren bang can d6i ke toan hop nhatgiCPanien dQ tai ngay 30 thanq 06 narn 2020 nhu sau:

3010612020trieu aong

01)' ph6ng cu th§Dl,l' ph6ng chung

176.512548.391

724.903

Thay doi dl)' phOng rui ro tin dunq den het Quy 2 narn 2020 bao gom cac khoan sau:

DU'phong C(.J the OU' phOng chung Tong c¢ngtrieu aong trieu aong trie» aong

So dU' d~u ky 121.502 533.243 654.74501)' phonq rui ro trich laptrong ky 55.024 18.958 73.982s6 hoan nh$p dl)' phOngtrong ky (14) (3.810) (3.824)se dl,l'phonq da SLY dl,lng d§XLRR trong ky

So du cuoi ky 176.512 548.391 724.903

Thay deSidl)' ph6ng rui ro tin dl,lng trong narn 2019 bao gom cac khoan sau:

01)'phOng C(.J the 01)'ph6ng chung Tong c(Jngtrieu aong tri?u aong tri~u aong

So dU' d~u ky 122.395 471.284 593.679Dl,l' phong rui ro trich I$ptrong ky 2.489 62.542 65.031s6 hoan nh$p dl)' phongtrong ky (1.257) (583) (1.840)s6 dl)' phong da SLY dl,lng deXLRR trong ky (2.125) (2.125)

So dU' cuoi ky 121.502 533.243 654.745

17

I

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

THUYET MINH cAc sAo cAo TAl CHiNH HO'P NHAT GILrA NIEN 80 (tiep theo)t<;lingay 30 thang 06 nam 2020 va cho Quy 2 narn 2020 k~t tnuc cung nqay

10. CHUNG KHOAN DAu TU'

3010612020 3111212019trieu a6ng trieu a6ng

15.371.278 14.629.381

15.384.028 14.636.5068.260.270 8.266.224

7.123.758 6.370.282

5.420.475 5.420.2821.703.283 950.000

Ch(vng khoan dau tU' san sang d~ ban

Ch{Png khoen noCherng khoan no Chinh phuCherng khoan no' do cac TCTD khactrong nuoc phat hanh

CK no cue cac TCTD duoc Chinhphu baa tanhCK no cue esc TCTD knee

Cherng khoan no do cac TCKT trongnuoc phat hanhDI,f phonq giam gia chtYng khoan sansang d§ ban

Ch(vng khoan d§u tll' gifr d€!n ngay daoh~nTrai phieu d~c biet do VAMC phat hanhDI,f phonq giam gia trai phieu d~c bietdo VAMC phat hanh

(12.750) (7125)

8.682473.078

100.483473.078

___ --'.(4_6_4_.3_96--'-) ~(3::..:_7-=:.2.:..::.5.:...:95:.!...)

15.379.960 14.729.864_____ ...;;;,.;,..;_;_;...;.

11. GOP VON, DAu TU' DAI HAN

Cac khoan oau tV' VaGconq ty con, oau tu da: han khac cua Ngan hang t<;lingay 30 thang06 nam 2020 bao g6m:

3010612020 3111212019tri~ua6ng tri~ua6ng

Gop von VaGcong ty lien doanhCac khoan oau tV' gop von dai h<;lnkhac 270.660 270.660DI,f phong giam gia oau tV' dai h<;ln (2.000) (2.000)

268.660 268.660

12. TAl SAN CO KHAc

3010612020 3111212019tri~ua6ng tri~ua6ng

Cac khoan lai, phi phai thu 2.782.863 2.987.795Chi phi xay dl,fng CO' ban do dangCac khoan phai thu 177.140 156.153Tai san co khac 37.301 39.945Thue TNDN hoan 1<;11 1.785 1.785

2.999.089 3.185.678

18

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

THUYET MINH cAc sAo cAo TAl CHiNH HQ'P NHAT GICrA NIEN 80 (tiep theo)tai nqay 30 thanq 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cung ngay

12. TAl SAN co KHAc (tiep theo)

12.1. Cae khoen phai thu

Cac khoan phai thu ne?ibe?Phai thu can b¢ cong nhan vienPhai thu n¢i b¢ khac

Cac khoan phai thu ben nqoaiPhai thu khach hangTai san ky quyPhai thu ngan sachChi phi xay dl,Pngco ban do dang

12.2. Tai san eo khac

Uy thac d§u tU'Chi phi cho phan b6Tai san qan no cho xU>IyTai san co khac

13. cAc KHOAN NQ' CHiNH PHI) vA NHNN

Vay NHNNVay theo he)so tin dl,JngVay chlet khau, tai chiet khau cacGTCGVay cam co cac giay to co gia

Vay Be?Tili ehinhCae khoiln n9' khae

14. TIEN GlYl vA VAYcAc TCTD KHAc

Tien gu>icac TCTD kMcVay cac TCTD khac

3010612020 3111212019trieu (J8ng ttieu (J8ng

----~~:...:..:..:£_

108.34425.45782.887

68.79644.41821.4902.888

95.4649.332

86.132

60.68935.16522.6162.908

177.140 156.153~-------

3010612020 3111212019tri?u (J8ng tri?u (J8ng----__;_---"'-

18.184 20.296

______ 1~9_.1_1_7 1~9~.6~4~9

37.301 39.945

3010612020 3111212019tri?u (J8ng trieu (J8ng----~~:....::._:£_

179.153179.153

196.047196.047

179.153 196.047=====;.;;,;;~

3010612020 3111212019tri?u (J8ng tri?u (J8ng

-----'--:__:__.:=_

8.445.932 13.067.379230.010 1.591.069-------

====8~._67_5~.9=4~2=~~_,;.14,.;.;.~65:::;;8~.4;,;,4~8

19

Ngan hang Thuonq rnai ce phan Sac A Bi~u so: B05a/TCTD-HN

THUY~T MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GIO'A NIEN 80 (tiep theo)t9i ngay 30 thang 06 narn 2020 va eho Quy 2 narn 2020 ket thuc cunq ngay

II

14. TIEN G0'I vA YAY cAc TCTD KHAc (tiep theo)

14.1 tu« giPi cua cac TGTD khae

3010612020 3111212019tri?u 66ng ttieu 66ng

TiEln 9u.i khong ky hanBang VN8Bang nqoai t$

Tien gu.i co ky han 8.445.932 13.067.379

Bang VN8 7.702.604 12.302.604Bang nqoai t$ 743.328 764.775

8.445.932 13.067.379

14.2 Ti~n vay eua cac TGTD khec

3010612020 3111212019trieu 66ng tri?u 66ng

Bang VND 229.000 1.590.062Trang 66: Vay chief khau, tei chiet khau 229.000 1.360.562

Bang nqoai t~ 1.010 1.007Trang 66: Vay chiet khfw, tai chiet khau

230.010 1.591.069

15. TIEN G0'I GOA KHAcH HANG

III

I

3010612020 3111212019trieu 66ng tri?u 66ng

983.025 1.352.820966.622 1.330.396

47 4616.356 22.378

II

Tien gu.i khong ky hanTien gui kh6ng ky han bang VN8Tien gui tiet kiern kh6ng ky han bangVN8Tien gU'i kh6ng ky han bang nqoa: t$Tien gui tiet kiern kh6ng ky han bangngo~i t$

Tien gu.i co ky h~nTien gui co ky h9n bang VN8Tien gui tiet ki$m co ky h9n bang VN8Tien gui co ky h9n bang ngo9i t$Tien gui tiet ki$m co ky h9n t>angngo9i t$

Tien gu.i von ChUYElndung

Tien ky quyTien gui ky quy bang VN8Tien gui ky quy bang ngo9i t$

83.257.140 74.741.6072.154.622 1.313.900

81.018.018 73.342.523

84.500 85.184

1.631 3.481

36.372 65.36336.358 65.349

14 14

84.278.168 76.163.271

II

20

I

Ngan hang Thuonq rnai ce phan Bac A Bi~u so: B05a/TCTD·HN

THUY~T MINH cAc sAo cAo TAl CHiNH HOP NHAT GIO'A NII~N£)0 (tiep theo)tai nqay 30 thang 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cunq ngay

16. PHAT HANH GIAy TO' co GIA

3010612020 3111212019Kyhc;m trieu aong trieu Gong

Til' 12 thang den 05 nam 5.282.997 5.184.254Tu' 05 narn treYlen 1.450.000 950.000

6.732.997 6.134.254

17. cAc KHOAN PHAI TRA vA CONG N<;YKHAc

I 3010612020 3111212019trieu cJong trieu Gong

Cac khoan phai tra noi bO 130.934 208.726Cac khoan phai tra ben nqcai 67.569 88.440Quy khen thU'ong, phuc lQ'i 5.912 6.992

204.415 304.158

18. TiNH HiNH THl,I'C HI~N NGHiA Vl,J val NGAN SACH NHA NU'O'C

Don vi: tri~u aong

s6 oir PMt sinh trang ky s6 dirafJuky se phai n9P So aa n9P cuoiky

Thue GTGT 3.230 7.524 7.884 2.870Thue TNON (*) 55.989 70.725 91.771 34.943Cac loai thuekMc 20.620 53.660 51.104 23.176

79.839 131.909 150.759 60.989

(*) Can cli Nghi dinh 218/2013/N£)·CP ban hanh ngay 26/12/2013 hU'&ng dan thi hanh Luatthue thu nhap doanh nghi$p ngay 03/06/2008 va t.uat sua dei, be sung mot so dieu cuat.uat thue thu nhap doanh nghi$p ngay 19/06/2013, Ngan hang co nghia VI,J nop thue thunhap doanh nghi$p 20% tren tong thu nh~p chiu thue k~ til' ngay 01/01/2016.

Cac bao cao thue cua Ngan hang se chiu SI,J' ki~m tra cua cO'quan thue. Do vi$c ap dl,Jnglu~t va cac quy dinh ve thue dO'iv&i cac IO<;linghi$p VI,J kMc nhau co th~ dU'Q'cgiai thichtheo nhieu cach kMc nhau, so thue dU'Q'ctrinh bay tren cac bao cao tai chinh hQ'p nhatgiCPanien dOco th~ se bi thay doi theo quyet djnh cuoi cung cua cO'quan thue.

21

I

- - - -- - - - - - -- - - - - - -- - -NgEln hang Thuonq rnai Co phan Bac A Bi~u so: B05afTCTD-HN

THUYtT MINH cAc sAo cAo TAl CHiNH HOOPNHAT GIO'A NII~NDO (tiep theo)t<;lingay 30 thanq 06 nam 2020 va eho Quy 2 nam 2020 ket thuc cunq ngay

19. VON vA cAc QUY CLlA TO CHlI'C TiN DI,lNG

19.1. Bao cao tinh hinh thay d6; von chu sO- turu

Tinh hinh thay doi von cua Ngan hang tlJ'd~u narn den het Ouy 2 narn 2020 duoc the hi~n trong bimg dU'&iday:

Don vi: trieu cJ6ng

Ouy L(Yionuen sauVon Ti1(1ngdu' von Ouy rl{Ju IU' pMI d" phOng tai Quy dv' Ira' bo Ouy kMc thuoc Ihue chire phan

rli€iUlij co ph{Jn trien chinh sung von dieu lij von chu sO- hti'U phoi/ La lOy ke Tong cQng

56 dlJ'dau ky 6.500.000 7.398 564 337.471 148.474 821.078 7.814.985

Tiing trong ky 282.701 282.701Tang von trong kyLQ'inhuan lang Irongky 282.701 282.701Trich bo sung cac quycho ky tnrocTam trich li\lp cac quydl,f' trli' eho ky nayCac khoan tang khac

Giam trong kySLYdl,mg trong kyMua co phieu quyChia eo tlie namInlaeTam ling eo tlie namnayCae khoan giam khac

56 dlJ'cuoi ky 6.500.000 7.398 564 337.471 148.474 1.103.779 8.097.686

22

III

IIIIIII

II

III

II

Ngan hang Thuonq mai Co phan Bac A Bi€!u so: BOSa/TCTD·HN

THUY~T MINH cAc sAo cAo TAl CHiNH HOOPNHAT GICYANIEN 80 (tiep theo)tai ngay 30 thanq 06 narn 2020 va cno Quy 2 narn 2020 ket thuc eLlngngay

19. VON vA cAc au? CUA TO CHLrC TiN DI,JNG(tiep theo)

Chi tiet ph~1nvon dau tu ella Ngan hang nhu sau:

Bao cao tinh hinh thay d6i v6n crus sO-hiPu (tiep theo)19.1.

Tong von gop (eo dong, thanh vien)

V6n gop co phEw

Th?ng dlYvon eo phan

Co phieu quy

Chi tiet eo phieu ella Ngan hang nhu sau:

se llJ'9'ngco phieu dang ky phat hanh

s6 llJ'9'ngco phieu dfJben ra cong chungCo phieu pho thOngCo phieu lYUdai

s6 /U'Q'ngco phieu aooc mua leiCo phieu pho thOngCo phieu lYUdai

s6 /U'Q'ngco phieu dang luu MnhCo phieu pho thongcll phieu lYUdai

M~nh gia co phieu dang luu hanh(d6ng/co phieu)

3010612020 3111212019trieu d6ng tri~u d6ng

6.500.000 6.500.000

6.500.000 6.500.000

7.398 7.398

6.S07.398 6.S07.398

3010612020 3111212019Co phieu Co phi{:u

650.000.000 650.000.000

650.000.000 650.000.000650.000.000 650.000.000

650.000.000650.000.000

650.000.000650.000.000

10.000 10.000

20. THU NHAP LAI vA cAc KHOAN THU NHAP TU'O'NG Tl,J'

Thu nh~p lai tien gliiThu nh~p lai cho vay khach hangThu lai to' kinh doanh, dau tlY chCmgkhoanThu phi tLYnghi$p VI,! bao lanhThu kMc tLYhO;;ltdong tin dl,!ng

Cho giai dOCjjntai Cho giai dOCjjntaichfnh k{:t thuc ngay chfnh ket thUcngay

3010612020 3010612019tri~u d6ng tri~u d6ng----~.::.:....::..:..___£_

151.4653.461.177

127.7454.032.348

648.099 654.4903.597 3.316

______ 4_5_.9_9_8 .:..:.1....:.4.:..:..7..:.5....:.4

____ 4_._8S_7_.7_8=7 4_._28_5_.2~0~2

23

IBi~u so: B05a/TCTD-HN

ITHUY~T MINH cAc BAOCAo TAl CHiNH HOP NHAT GIO'A NIEN 80 (ti§p theo)tai ngay 30 thang 06 narn 2020 va cho Quy 2 narn 2020 k§t thuc cung ngay

21. CHI PHi LAI vA cAc KHOAN CHI PHi TU'O'NG Tl,J'

II

Tra lai tien gU'iTra lai tien vayTra lai phat hanh gi~y to' c6 giaChi phi hoat dong tin dunq khac

III

22. LAII(L6) THUAN TlY HOAT DQNG D!CH VI)

Cho giai aoen tei Cho giai doen faiehinh kf:f tnuc ngay ehinh ket thuc ngay

3010612020 3010612019fri~u aong ....:.fr~;I?1'_..:·u:_:o:..:o:.:_:n.'i!_g

3.607.037 3.232.440143 328

237.047 94.777_____ ....:.6_1....:..6....:.6:....:0 1_4....:..8....:.4~3

_____ 3_.9=0=5_.8_8_7 _;3;.;..3;;_4;.;;;2~.3;.;;;8.;;.8

Cho giai tioen tei Cho giai aoen faiehinh k~f tnuc ngay ehinh k~f tbuc ngay

3010612020 3010612019trieu aong trieu aong-----'----:....:.._~

Thu nhap tiP hoat dQng dich vu 49.464

IHo<;!tdongthanhtoanHoat dong ngan quyDich vu uy thac va d<;!iIyDich vu tu vanDich vu khac

Chi phi hoat dQng djch vuHo<;!tdongthanhtoanBll'u di$n. vien thongHeat dong ngan quyDich Vl,l uy thac va d<;!iIyDich Vl,l tll' v~nDich Vl,l khac

Lai/(Lo) thu~m tiP ho~t dQng d!ch VI,I

I

IIII

III

73.29610.949 11.968

413 3599.984 6.092

20.117 49.6628.001 5.215

(13.294) (19.382)(5.044) (4.839)

(358)(1.105) (1.253)(3.459) (4.806)(3.309) (8.146)

_____ --'('-19--"--) -"..:(3.::..._38:.!..)

________ ~3=6=.1_7_0 ;.;.53;;_..;;.91~4

24

Ngan hang Thuonq maiCo phan Bac A Bi~u so: B05a/TCTD-HN

THUYET MINH cAc BAo cAo TAl CHfNH HQ'P NHAT GICYANII~N8Q (tiep theo)tal ngay 30 thanq 06 narn 2020 va cho Quy 2 nam 2020 ket thuc cunq ngay

23. LAI/(L6) THUAN TLr HOAT DONG KINH DOANH NGOAI HOI

IThu nhap tLPheat dc?ngkinh doanhnqoal hoi

Thu tLYkinh doanh nqoai t$ giao ngayThu tLYcac cong cu tal chinh phai sinhtlen t$

Chi phi heat d9n9 kinh doanh nqoai hoiChi ve kinh doanh nqoai t$ giao ngayChi ve cac cong Cl,J tai chinh phai sinhtien t$

Lai/(Lo) thuan tLPheat d9n9 kinh doanhngo~i hoi

II 24. LAI/LO THUAN TLr MUA SAN'CHUNG KHOAN

I 24.1. LailLo thu/m tiPmua ban ch{Png khoan dtJu tv

I

Thu nhap tLYmua ban chunq khoan d~utu san sang di! banChi phi ve mua ban chLrng khoan d~u tU'san sang de banChi phi dl,l' ph6ng giam gia ChLl'ngkhoand~u tU' san sang di! ban

Lai/Lo thuan tLPmua ban ch(J>ngkhoandau tlJ' san sang d~ ban

III

I

Cho giai aoen tai Cho giai doen taichinh ket tnuc ngay chfnh ket tnuc ngay

3010612020 3010612019trieu cJong tri~u Gong____ ....:.:..:..:!:..::....:::..=...:..:E...

48.56348.563

33.46833.468

(62.126)

(62.126)(26.187)(26.187)

_________ (~1=3.=56=3~) -====7=.2~8_1

Cho giai cJOiilntet chinh Cho giai aoen tei chinhket tnuc ngay ket thuc ngay3010612020 3010612019trieu cJ6ng trieu Gong----___::_.::_::_:::...::..:...~

34.440 11.687

(12.506)(6.317)

_____ ('-5_.6_2--'...5) _

__ ==-======22_.4=9=8 ~(8~19~)

25

I Nqan hang ThU'O'ngmai Co phan B~c A Biflu 56: B05a/TCTD-HN

THUYET MINH cAc sAo cAo TAl cHI~~H HQ'P NHAT GIVA NII~N89 (tiep theo)t<;lingay 30 thanq 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cunq ngay

25. CHI PHi HO~T DQNG

Cho giai doen tsl Cho giai aoen faichfnh ket tbuc ngay chinh ket tnuc ngay

3010612020 3010612019tri(ju Gong trieu dong

2.074 2.119

257.480 255.306185.318 188.68726.154 25.235

839 54845.169 40.83683.694 78.339

15.576 15.282

3.817 4.7573.697 4.395

120 362

57.867 53.016

96.720 83.753

501.652 477.290

Chi n9P thue va cac khoan phi, I~ phi

Chi phi cho nhan vienChi IU'O'ngva phl,JcapCac khoan chi dong gop theo IU'O'ngChi tro capChi khac cho nhan vien

Chi vEttal sanTrong do:

KhfJu hao tai san co djnh

Chi cho heat d9n9 quan Iy eong vuCong tac phiChi ve cac heat d¢ng dean th~ cuaTCTO

Chi n9P phi bao hiem, bao toan ti~n glPicua khach himg

Chi phi heat d9n9 khac

26. TI~N vA cAc KHOAN TU'O'NG DU'O'NG TI~N

Tien va cac khcan tU'o'ng dU'O'ngtien thuan th~ hien tren bao cao lU'u chuyen tien t~ hQ'pnhat giCYaniEmd¢ bao gom cac khoc'mtren bang can doi ke toan hQ'pnhat giCYanien d¢ sauday:

I3010612020 3010612019

____ _:_tr:_:_:i?c...::"u:_:a:..:o:_:_:·n.£_g _:t_:_rie;:_:."u:_:d:..:o:.:..:·n.£_9

Tien va cac khoan tU'O'ngdU'O'ngtien t<;liquyTien g&i t<;liNgan hang Nha nU'cYcTien g&i t<;licac TCTO khi3cCho vay cac TCTO kMc co ky h<;lnkhongqua 90 ngayChung khoan co theri h<;lnthu hoi ho~c daoh<;lnkhong qua 90 ngay k~ tLYngay mua

594.938259.428

11.037.455

503.828108.046

8.748.880

199.999

____ 1_2_.0_9_1_.8_2_0=====9=.3=6=0=.7=5=4

26

I

II

I

II

Nqan hang Thu-onq mai Co phan Bac A Bi~u 56: B05afTCTD-HN

THUY~T MINH cAc BAo cAo TAl cHINH HQ'P NHAT GICrA NII~N8(> (tiep theo)tai ngay 30 thang 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cunq ngay

27. GIAO D!CH Val cAc B~N L1~N QUAN

Giao dich vai cac ben lien quan la cac giao dich dU'O'cthuc hien voi cac ben c6 lien quanvoi Ngan hang. Cac ben duoc coi la lien quan neu mot ben co kha nang ki~m scat hoac c6anh hU'ong dang k~ doi voi ben kia trong viec ra quyet dlnh doi vai cac chinh sach tai chinhva heat dong. Mot ben dU'O'ccoi la ben c6 lien quan voi Ngan hang neu:

(a) True tiep hoac gian tiep qua mot hay nhieu ben trung gian, ben nay:

~ ki~m scat hoac bi ki~m scat hoac chiu su ki~m scat chung boi Ngan hang (baog6m cac conq ty me, cong ty con);

~ co von gop VaGNgan hang va do do c6 anh hu'ong dang k~ toi Ngan hang;

~ c6 quyen d6ng ki~m soat Ngan hang;

(b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mot ben lien doanh, lienket;

(c) Ben lien quan c6 thanh vien la nMn Sl,l'chinh trong Ban 8ieu hanh cua Ngan hang ho~ccong ty m~ cua Ngan hang;

(d) Ben lien quan la thanh vien m$t thiet trong gia dinh cua bat ky ca nMn nao da neu trongdi~m (a) ho~c (c);

(e) Ben lien quan la mot t6 chCYctrl,l'c tiep ho~c gian tiep chiu Sl,l'ki~m soat, c10ngkiem soatho~c chiu anh hU'ong dang ke, ho~c c6 quyen bieu quyet boi bat ky ca nhan nao dU'O'cde c~p den trong diem (c) ho~c (d).

T'ili ngay 30 thang 06 nam 2020, Ngan hang c6 hai (02) Cong ty con do Ngan Mng so hCfu100% von la Cong ty TNHH Mot thanh vien Quan Iy NO'va Khai thac Tai san - Ngan hangTMCP B£icA (BacA-AMC) va Cong ty TNHH Kieu Hoi B£icA (Thuyet minh so 1).

T6m t~t giao dich Ian lien quan den doanh thu, chi phi giCfaNgan hang va cac Cong ty conden het Quy 2 nam 2020 nhU'sau:

Cae giao djeh3010612020tri~u a6ng

3.105Thu t(J'hO'iltdong tai chinhThu t(J'nghi$p Vl,Juy thac va d'ili 19Chi phi t(J'hoat dong dich Vl,J

T6m tM cac khoim phai thu, phai tra Ian giCfagiCfaNgan hang va cac Cong ty con tGlithaidi~m 30 thang 06 nam 2020 nhU'sau:

Cae giao djeh3010612020tri~u a6ng

Tien gL.l'icua Cong ty conG6p von VaGCong ty con

115.747127.000

27

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

THUY~T MINH cAc BAo cAo TAl CHiNH HOP NHAT GICrA NIEN 80 (tiep theo)tai ngay 30 thang 06 narn 2020 va cho Ouy 2 narn 2020 ket thuc cunq ngay

28. RUI RO TH! TRU'ONG

28.1. not ro lai suat

Thai han dinh lai lai suat thl,J'cte ta thOi han con I~i tinh tLYthai di~m I~p bao cao tai chinhcho tai ky dinh lai lai suat g~n nh~t cua cac khoan rnuc tai san va nguon von.

Cac gia dinh va dieu kien sau dU'Q'cap dl,lng trong phan tich thai han dinh lai lai suat thuc tecua cac tai san va conq no cua Ngan hang:

~ Tien mat, vang bac da quy; g6p von d~u tU'dai han va cac tai san c6 khac (bao gam taisan co dinh, b~t dong san d~u tU'va tai san c6 kMc, trLYL1Y thac dEIUtU') dU'Q'cxep lo~ila khoan ml,lCkhong bi anh hU'ang do dinh I~i lai su~t;

~ Tien gLl'i t~i Ngan hang Nha nU'<YcVi$t Nam du'Q'cxep lo~i la tien g&i thanh toan do d6ky hi?ndinh I~i lai su~t thl,J'cte dU'Q'cxep lo~i la khoan ml,lc den mot thang;

~ Thai h~n dinh I~i lai sucf!tthl,J'cte cLia chCmgkhoan d~u tU' va chCrngkhoan kinh doanhdU'Q'ctinh dl,J'atren thai gian dao h~n thl,J'Cte t~i thai di~m I~p bao cao tai chinh cLiatLYnglo~i chling khoan;

~ Thai h~n dinh Ii?i lai su~t thl,J'cte cua cac khoan tien g&i va cho vay cac TCTD khac; cackhoan cho vay khach hang; cac khoan nQ' Chinh phu va Ngan hang Nha nU'&c Vi$tNam; cac khoan tien g&i va vay cac T6 chlic tin dl,lng va khoan ml,lCtien g&i cua khckhhang dU'Q'cxac dinh nhU'sau:

Cac khoim ml,lc c6 lai su~t co dinh trong suot thai gian cua hQ'p dong: Thai hi?ndinh Ii?i Iai su~t thl,J'cte dl,J'atren thai gian dao hi?nthl,J'Cte tinh tLYthai di~m I~p baocao tai chinh.

Cac khoim ml,lCc6 Iai su~t tha n6i: Thai h~n dinh Ii?i lai su~t thl,J'cte cua cac hQ'pdong cho vay c6 thai gian dao hi?ncon Ii?idU'&i6 thang dU'Q'cxac dinh dl,J'atren thaigian dao hi?n con Ii?i;cac hQ'pdong c6 thai gian dao hi?n con Ii?itren 6 thang dU'Q'cxep vao lo~i tLY3 thang den 6 thang do ky dinh I~i lai su~t cua Ngan hang toi da la 6thang mot I~n.

... Thai h~n dinh Ii?ilai suat thl,J'ct§ cua khoan ml,lc nguon von nh~n tai trQ'uy thac d~u tU',cho vay ma t6 chlic tin dl,lng chiu rui ro dU'Q'ctinh dl,J'atren thai gian dao h~n con Ii?icLia tLYnghQ'pdong;

~ Thai h~n dinh Ii?i lai su~t cLia cac khoan nQ' khac dU'Q'cxep vao khoan ml,lCkhong bianh hU'ang do dinh I~i lai suat ho~c ky h~n tLY1 thang den 3 thang. Trong thl,J'cte, cackhoan ml,lCnay c6 th~ c6 thai gian dinh I~i lai suat khac nhau.

I

28

- - - - - -Ngan hang Thuonq rnai Co phan Bac A Bieu so: B05a/TCTD-HN

THUY~T MINH cAc BAa cAo TAl CHiNH HQ'PNHAT GIlYA NIEN 80 (tiep theo)tai nqay 30 thang 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cunq ngay

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

28.1. Rui ro 1MsuM (tiep theo)DO'n vi: tri~u dong

KhOng bi anhhu{yng do d;nh Tv'6-12

Qua hqn fq; fa; suat Den 1 thang Ti» 1 - 3 thang Tv' 3 - 6 thang IMng TV'1 - 5 nem Tren 5 nem T6ng c¢ng

TilisanTien mat, vanq bac, da quy 594.938 594.938Tien gU'i tai NHNN 259.428 259.428Tien gU'i va eho vay cac TCTD khac (*) 5.237.455 6.000.000 519.299 11.756.754Chung khoan kinh doanh (*) 136.500 210.300 5.284.402 5.631.202Cac eong cu tai ehinh phai sinh va cactai san tai ehinh khac (*) 19.373 19.373Cho vay khach hang (*) 650.297 3.944.963 3.338.046 10.621054 11.791.509 14.602.305 29.066.877 74.015.051Chung khoan dau ~ll' (*) 473078 10.834.909 4.549.119 15.857.106Gop vbn, dau tu dal han (*) 270.660 270.660Tai san eb dinh va bM dong san dautll' 728.275 728.275Tai san Co khac (*) 2.999.089 2.999.089

Tong tai san 650.297 5.066.040 9.597.719 9.338.046 10.621.054 12.001.809 30.721.616 34.135.295 112.131.876

NQ'phal traTien glii, vay hi NHNN va cae TCTDkMe 3.145.932 4.500.000 1.029.000 13.797 166.366 8.855095Tien glii eua khach hang 61.079 5.761.454 4.782.574 9.283.331 11.448.473 23.226.160 29.715.097 84.278.168Cae eong el,l tai ehinh phai sinh va cae .khoan eong nQ'tai ehinh khaeVon nh$n tai trQ',uy thae dau tll', ehovay ma TCTD ehiu rui ro 3.120 3.120PMt hanh giay tcyco gia 210.585 507.954 5.514.458 500.000 6.732.997Cae khoan nQ'khae 2.960.761 2.960.761

Tong nQ'phai tra 3.021.840 8.907.386 9.282.574 10.522.916 11.956.427 28.757.535 30.381.463 102.830.141

MtPc chenh nh\lY cam vai lai suat nQi650.297 2.044.200 690.333 55.472 45.382bang 98.138 1.964.081 3.753.832 9.301.735

(*): Kh6ng bao gom dv phOng rui (0

29

II Nqan hang Thuonq rnai C6 phan B~c A Biilu s6: B05a/TCTD-HN

IIII

THUYET MINH cAc sAo cAo TAl cHiNH HOOPNHAT GICYANIEN £)0 (tiep theo)tai ngay 30 thanq 06 narn 2020 va cho Quv 2 narn 2020 ket thuc cunq ngay

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

28.2. Rui ro tilm t~

Rui ro tien t¢ la rui ro rna gia tri cua cac cong Cl,Jtai chinh b] thay dbi xuat phat tCPnhOngthay dbi ve ty gia.

II

Ngan hang dU'Q'cthanh I~p va heat d¢ng tal Vi~t Nam voi dong tien bao cao la VN£). £)ongtien giao dich chinh cua Ngan hang cOng la VN£). Cac khoan cho vay va Ll'ngtruce khachhang cua Ngan hang chu yeu b~ng VN£), mot phan b~ng do la My. Tuy nhien, mot 56 taisan khac cua Ngan hang l<;lib~n~ cac dong tien khac ngoai VN£) va do la My. Ngan hang dadua ra mQt h~ th6ng hCjlnmLrCde quan IV trCilngthai cua cac dong tien. TrCjlngthai dong tiendu'Q'cquan IVtren cO'sa hang ngay va chien lu'Q'Cph6ng ngCParui ro dU'Q'cNgan himg sUodl,Jngde dam bao rang trCilngthai cua cac dong tien dU'Q'cduy tri trong hCilnmLrcda thiet I~p.

IIIIIIIIIIII

30

-Nqan hang Thuonc rnai Co phan Bac A

- -BiEWso: B05a/TCTD·HN

THUY~T MINH cAc sAo cAo TAl CHiNH HOP NHAT GIO'A NI~N 80 (ti~p theo)tai nqay 30 thang 06 narn 2020 va eho Quy 2 narn 2020 k~t thuc cunq ngay

28. RUI RO TH! TRU'aNG (tiep theo)

28.2. Ru! ro tien t~ (tiep thea)

Phan loai tai san va eong no thea loai ti~n t$ da dll'Q'equy doi sang VN8 vao nqay 30 thanq 06 narn 2020 nhu sau:Don vi: trieu Gong

TaisanTi~n mat, vanq bac, da quyTi~n glfi tai NHNNTi~n glfi va eho vay cac TCTD khac (*)ChCrngkhoan kinh doanh (*)Conq cu tai ehinh phai sinh va cac tai san tai ehinh khac(*)Cha vay khach hanq (*)ChCrngkhoan dau tu' (*)Gop von, dau tu dai han (*)Tai san co djnh va bat d9n9 san dau tll'Cac tai san Co khac (*)

Tong tal sanNQ'phili tra va von chu 50> hi:PuTi~n gui, vay tLi'NHNN va cae TCTD khaeTi~n glfi eua khaeh hangCae cong el,l tai ehinh phai sinh va cae khaan eong nQ'tachinh khacVon nh~n tai trQ',uy thae dau tll', cha vay ma TCTD chjurui roPhat hanh giay to co giaCae khoan nQ'khacVon va cae quy

Tong nQ'phai tra va von chu 50> hi:Pu

Tr<;lngthai tien t~ n(>ibang

(*J: khOng baa g6m dl,J'phOng (vi (0

EUR GU'Q'cquy GoiCac nqoe! t~ khec

USD GU'Q'cquy aoi GU'Q'cquy aOi Tong cOng------~~~----------~~~

6.970 70.61615.164

5.810 1.023.116 13.184

859.473160.581

77.58615.164

1.042.110

859.473160.581

_______________________ 5_.4_3_2 _.:__ :...:5:.....4:...:3-=..3

2.134.382 13.185 2.160.347------------- -----=:..:....:....::...:..:..::....:..:.._12.780

2.296744.33897.437

744.338102.5122.779

10 14 11187

2.306 --------10.474 -------

2.793 846.961-------__::_:..::..:..:....::....:...

10.392 1.313.386~-~=~___;-

841.862 ---------1.292.520~------

31

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

THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GIO'A NIEN DO (tiep theo)tai nqay 30 thElng 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cung nqay

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

28.3. Ru; ro thanh khofm

RLli ro thanh khoan 113rLli ro Ngan hang g~p kh6 khan trong viec thuc hien nhCrngnghTaVI.,Jcho cac cong no tai chinh. RLli ro thanh khoan phat sinh khi Ngan hang co the khong all khanang thuc hi$n nghTa VI.,J tra no khi nhCPngcong no nay aen han 6> nhCPngthoi diem blnhthU'erng hoac kh6 khan. De giam thieu rLli ro thanh khoan, Ngan hang phal huy dong tCrnhieu nguon da d<;lngkhac nqoai nguon von co ban cua Ngan hang. Dong thoi, Ngan hangcan c6 chinh sach quan Iy tai san co tinh thanh khoan linh heat, theo dol dong tien tU'O'nglaiva tinh thanh khoan hang nqay. Nqan hang cOng can danh gia dong tien dl,J'kien va khanang san c6 cLla tai san dam bao hi$n t<;litrong trU'ernghO'pcan huy dong them nguon vc3n.

Theri gian da~ h<;lncLla cac tai san va cong nO'the hi$n theri gian can l<;IicLlatai san va congnO'tlnh tCrngay I$p bao cao tai chinh den khi thanh toan theo quy dinh trong hO'pdong ho~ctrong dieu khoan phat hE:mh.

Cac gia dinh va dieu ki$n sau dU'O'cap dung trong phan tich theri gian den h<;lncLla cac taisan va cong nO'cLlaNgan hang:

~ Tien gui t?i Ngan hang Nha nu'oc Vi$t Nam dU'O'cxep 10<;litien gui thanh toan, trong dobao gom tien gui dl,J'trCPbth buOc. So dU' cLla tien gui dl,J'trCPbat buoc phl.,Jthuoc vanthanh phan va ky h<;lncLlacac khoan tien gui kMch hang cLlaNgan hang;

~ Theri gian dao h9n cLla chlrng khoan dau tu' du'O'ctinh dl,J'atrEmngay dao h<;lncLla tCrng10<;lichung khoan;

~ Chung khoan kinh doanh d'U'O'cxep van 10<;liky h?n den 1 thang;

~ Theri gian den h<;lncLla cac khoan tien gui va cho vay cac TCTD va cac khoan cho vaykMch hang dU'Q'cxac dinh dl,J'avan ngay den h<;lncLla hO'p dong quy dinh. Theri gianden h?n thl,J'Cte c6 the thay acSido cac khe U'oc cho vay dU'O'cgia h?n. Ngoai ra, cackhoan cho vay khach hang dU'O'cthe hi$n b~ng gia tri goc khong bao gom dl,J'pMng rLliro;

~ Theri gian den h<;lncLla cac khoan dau tU' gop von mua ccSphan dU'Q'ccoi la han motnam do cac khoan dau tU' nay khOng c6 theri gian dao h?n xac dinh;

~ Cac khoan tien gui, tien vay cLla cac t6 chuc tin dl.,Jngva cac khoan tien gui cLla khachhang du'O'cxac dinh dl,J'avan tinh chat cLla cac khoan nay ho~c theri gian da~ h?n trenhO'pdong. Tai khoan Vostro va tien gui thanh toan dU'O'cthl,J'chi$n giao dich theo yeucau cLla khach hang va do d6 dU'O'cxep lo?i khong ky h?n. Theri gian dao h<;lndoi voicac khoan vay va tien gui ky h<;lndU'O'cxac dinh dl,J'atren ngay den h?n theo hO'pdong.Trong thl,J'cte, cac khoan nay c6 the dU'O'Cquay vong va do do duy trl trong theri giandai han tMi gian da~ h?n ban dau;

~ Theri gian den h<;lncLla tai san co dinh dU'O'cxac dinh dl,J'avan theri gian su dl.,JnghCPuich con l<;IicLlatai san.

32

I

- - - - - -Nqan hang Thuonq rnai Co phan Bik A Bi€!u so: B05a/TCTO-HN

THUY~T MINH cAc BAa cAo TAl CHiNH HQ'P NHAT GICrA NII~N80 (tiep theo)tai ngay 30 thanq 06 narn 2020 va cho Ouy 2 narn 2020 ket thuc cung nqay

28. RUI RO TH! TRU'cYNG (tiep theo)

28.3. Ru; ro thanh khoen (tiep theo)

Dan vi: tri~u 66ngQua ben Trong hen

Tr{m 3 (hang f)en 3 (hang f)en 1(hang TiI'1 - 3 (Mng Ttr 3 - 12(hang Til' 1- 5 nem Tren 5 nem Tong c¢ng

TilisanTie!nmat, vang bac, da quy 594.938 594.938Ti~n 9u.i tai NHNN 259.428 259.428Ti~n gu.i va cho vay cac TCTD khac (*) 8.037.455 3.200.000 519.299 11.756.754Chlrng khoan kinh doanh (*) 346.800 750.944 3.147.764 1.385.694 5.631.202Cac cong CI,J tai chinh phai sinh va cac taisan tai chinh khac 19.373 19.373Cho vay khach hang (*) 260.119 390.178 7.586.467 9.407.220 12.701.886 32.333.099 11.336.082 74.015051Chlrng khcan d~u III (*) 7.319.676 3.988.310 4.549.120 15.857.106G6p v6n. dflu tll dai han (*) 270.660 270.660Hi san c6 dinh va bflt dong san d~u tll 196.648 531.627 728.275Hi san C6 khac (*) 299.909 1.199.636 1.499.544 2.999089

Tong tai san 260.119 390.178 17.144.370 14.557.800 24.668.870 38.174.411 16.936.128 112.131.876

NQ' phai traTi~n gU·i.vay Ill' NHNN va cac TCTD khac 5.646.422 3.029.000 116.592 63.081 8.855.095Ti~n gu.i cua khach hang 7.551.305 10.971.209 20.182.940 30.381.810 15.190.904 84.278.168Cac cong CI,J tai chinh phai sinh va cackhoan cong nQ'tai chinh khacV6n nh~n tai IrQ'. uy thac d~u tll. cho vayma TCTD chiu rui ro 3.120 3.120Phat hanh giay tITc6 gia 210.585 507.954 5.514.458 500.000 6.732.997Cac khoim nQ'khac 324.911 254.127 269.335 1.794.839 317.549 2.960.761

Tong nQ' phai tra 13.522.638 14.464.921 20.960.229 37.810.819 16.071.534 102.830.141

MlPC chenh thanh khoan rong 260.119 390.178 3.621.732 92.879 3.708.641 363.592 864.594 9.301.735

(*): KhOng baa g6m dl,l'ph6ng rui ro

33

I Ngan hang Thuonq rnaiCo phan Bac A Bi~u so: B05a/TCTD·HN

THUY~T MINH cAc BAo cAo TAl CHiJ'-JHHOP NHAT GJCrANltN 80 (tiep theo)tal ngay 30 thang 06 narn 2020 va cho Quy 2 narn 2020 ket thuc cung ngay

I29. cAc su KII;N SAU NGAv LAP BANG CANDOl K~ ToAN

IIII

Khong c6 sv kien quan tronq nao xay ra ke tty ngay I~p bang can d6i ke toan yeu cau phaic6 cac dieu chinh hoac thuyet minh trong cac bao cao tai chinh hoopnhat gilia nien do.

NgU'CYiI~p Kiem soat

~

-- 1)7 - J .0~¥l {~[ k{l1d' lW1Je toan , , . Giarn doc Ban rai chinh

IIIIIIIIIIIIII

Vinh, Viet Nam

Ngay 1£thang JJrnam 2020

34