Deloitte.

NGAN HANG THliO'NG M~I CO PHAN suu OleNLIEN VIeT

(Thanh I~p tet nude C{)nghOaXa H{)i ChUnghia Vi~t Nam)

BAo cAo TAl CHINHaA euoc KIEM ToAN

Cho narn tai chinh ket thucngay 31 thang 12 narn 2016

Du'<;1cI~p theo cac chuan rmrc ke toan, che de;,ke toan ap dl:lngcho cac to clurc tin dunq tal Vi~t Nam va cac quy dinh phap Iyco lien quan den viec I~p va trlnh bay bao cao tai chinh

NGAN HANG THu'ONG M~I CO PHAN Bu'U DleN LIEN VIeT109 Tran Hu'ng Dao, Hoan KiemHa NQi, Vi~t Nam

MVC LVC

NOI DUNG TRANG

BAo cAo CLlA BAN TONG GIAM DOC

BAo cAo KIEM ToAN DOC LAPBANG CAN DOl KE ToAN

BAo cAo KEr QuA HOAT DONG KINH DOANH

BAo cAo uJu CHUYEN TIEN T~

THUYET MINH BAo cAo TAl CHiNH

1 - 2

3

4-6

7

8-9

10 - 62

NGAN HANG THlIONG M~I CO PHAN auu DI@N UEN VIeT109 Tran Hu'ng Dao, Hoan KiemHa NQi, Vi~t Nam

BAO cAo ClIA BAN TONG GIAM f)OC

Ban Tong Giam <1ocNgan hang Thuonq rnai Co phan BLlu <1i~nLien Vi~t (99i tat la "Ngan hang") <1~trlnh bao cao nay cung vai bao cao tai chinh cua Ngan hang cho nam tai chinh ket thuc ngay 31thanq 12 narn 2016.

HQI DONG QUAN TIq VA BAN TONG GIAM DOC

Cac thanh vien cua HQi dong Quan tri va Ban Tong Giam doc Ngan hang da dieu hanh Ngan hangtrong narn va den ngay I~p bao cao nay gam:

HOj dOng Quin trj

Ong DLlong Cong Minh

Ong Nguy~n Duc HLlang

Ong Nguy~n Van Huynh

Ong Nguy~n Duc Clf

Ong Pharn Anh Tuan

Ong Le Hong Phong

Ong Nguy~n Dlnh Thang

Ong Pharn Doan Son

Ba Chu Th! Lan Hu'ong

Ong Huynh NgQc Huy

Ba Do Th! Nhien

Ban TOng Gjlm cJOc

Chu tich

Ph6 Chu tich thLlong truePh6 Chu tich

Ph6 Chu tlch

Thanh vien (mi~n nhi~m ngay 06 thanq 01 narn 2016)

Thanh vien

Thanh vien

Thanh vi en (bo nhi~m ngay 06 thang 01 nam 2016)

Thanh vien (bo nhi~m ngay 06 thang 01 nam 2016)

Thanh vien dQc I~p (bo nhi~m ngay 01 thang 7 nam 2016)

Thanh vien dQc I~p (mi~n nhi~m ngay 01 tMng 7 nam 2016)

Ong Ph~m Doan Son Tong Giam doc

Ba Nguy~n Thu Hoa Ph6 Tong Giam doc

Ba Nguy~n Th! Gam Ph6 Tong Giam doc

Ba Nguy~n Th! Bich LQc Ph6 Tong Giam doc

Ba Nguy~n Anh Van Ph6 Tong Giam doc

Ba Nguy~n Th! Thanh Son Ph6 Tong Giam doc

Ong va Quoc Khanh Ph6 Tong Giam doc

Ong Nguy~n Thanh Tung

Ong Nguy~n Quoc Thanh

Ong Bui Thai Ha

Ong Ph~m Hili Au

Ong Du'ong TrQng Chu

Ong Kim Minh Tuan

Ong Nguy~n NgQc Nam

Ong Du'ong Cong Toan

Ong Ho Nam Tien

Ba Le Th! Thanh Nga

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc thu'ong tn/c (bo nhi~m ngay 13 thang 01 nam 2016)

Ph6 Tong Giam doc (mi~n nhi~m ngay 06 thang 01 nam 2016)

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc (bo nhi~m ngay 06 thang 01 nam 2016)

1

NGAN HANG THUO'NG M~ CO PHAN BOO f)1~N UEN V1~109 Tran Hung Dao, Hoan KiemHa NQi, Vi~t Nam

BAO CAO ClIA BAN TONG GIAM f)OC (Tiep theo)

Ban Tong Giam doc Ngan hang co trach nhi~m I~p bao cao tai chinh phan anh mQt each trung thucva hop 1'1tinh hinh tai chinh cua Ngan hang tal ngay 31 thang 12 nam 2016, cOng nhU' ket qua hoatdQng kinh doanh va tinh hinh 1U'uchuyen tien t~ cho nam tai chinh ket thuc cung ngay, phu hQp vaichuan rnuc ke toan, che dQ ke toan ap dl,lng cho cac to chirc tin dl,lng t9i Vi~t Nam va cac quy djnhphap 1'1co lien quan den vi~c I~p va trinh bay bao cao tai chinh. Trong vi~c I~p bao cao tai chinhnay, Ban Tong Giam doc dU'Qcyeu cau phat:

• LI/a chon cac chinh sach ke toan thich hQp va ap dl,lng cac chinh sach do mQt cach nhat quan;

• DU'a ra cac xet doan va U'ac tinh mQt cach hQp 1'1va th~n trQng;

• Neu ro cac nguyen t~c ke toan thich hQp co dU'Qctuan thu hay khong, co nhung ap dl,lng sai I~ch

trQng yeu can dU'Qccong bo va giai thich trong bao cao tai chinh hay khong;

• L~p bao cao tai chinh tren cd so h09t dQng lien tl,lC trit trU'ang hQp khong the cho rang Ngan

hang se tiep tl,lC h09t dQng kinh doanh; va

• Thiet ke va thl/c hi~n h~ thOng kiem soat nQi bQ mQt cach hO'u hi~u cho ml,lC c:JichI~p va trinh

bay bao cao tai chinh hQp 1'1nhAm h9n che rui ro va gian I~n.

Ban Tong Giam doc Ngan hang chju trach nhi~m dam bao rang so ke toan dU'Qcghi chep mQt cachphu hQp de phan anh mQt cach hQp 1'1tinh hinh tai chinh cua Ngan hang a bat ky thai diem nao vadam bao rAng bao cao tai chinh tuan thu cac chuan ml/c ke toan, che dQ ke toan ap dl,lng cho cac tochuc tin dl,lng t9i Vi~t Nam va cac quy djnh phap 1'1co lien quan den vi~c I~p va trinh bay bao cao taichinh. Ban Tong Giam doc cOng chju trach nhi~m dam bao an toan cho tai san cua Ngan hang vathl/c hi~n cac bi~n phap thich hQp de ngan ch~n va phat hi~n cac hanh vi gian I~n va sai ph9m khac.

Ban Tong Giam doc xac nh~n rang Ngan hang da tuan thu cac yeu cau neu tren trong vi~c I~p baocao tai chinh.

Thay m~t va d9i di~n cho Ban Tong Giam doc,

---Ph,m Doin SOnT6ng Giam doc

Ngay 25 thlmg 3 nam 2017

2

Deloitte.So: Gbq /VN1A-HN-8C

Cong ty TNHHDeloitte Vi~tNamTang 12A, Toa nha Vinaconex,34 Limg H~, P. Lang H~,Q. Dong Da, Ha NQi, Vi(\t NamDi(\n tho~i:+844 6288 3568Fax:+844 62885678www.deloitte.com/vn

sAo cAo KIEMToAN aoc L~P

Cae Co dongHQi dong Quan tr] va Ban Tong Giam doeNgan himg Thu'dng m~iCo phan Bu'u di~nLien Vi~t

Chung tei da kh~mtoan bao ceo tal chinh kern theo cue Ngan hang Thu'dng mal Co phan Bu'udi~nLien Vi~t (gQi tat la "Ngan hang"), du'c;1CI~p ngay 25 thang 3 narn 2017, tU'trang 4 den trang 62,bao gem Bang can doi ke toan tal ngay 31 thang 12 narn 2016, Bao cao ket qua hoat dong kinhdoanh, Bao cao luu chuven tlen t~ cho narn tal chinh ket thuc cunq ngay va Ban thuvet minh baocao tal chinh.

Kinh qUi:

Trach nhi~m cua Ban Tong Giam (foe

Ban Tong Giarn doc Ngan hang chlu tracn nhlern ve vi~c I~p va trlnh bay trung thuc va hc;1pIy baocao tai chinh cua Ngan hang theo chuan ml/c ke toan, che do ke toan ap dl,Jngcho cac to chuc tindl,Jngti;li Vi~t Nam va cac quy dinh phap Iy c6 lien quan den vi~c I~p va trlnh bay bao cao tai chinhva chiu trach nhi~m ve kiem soat noi bOma Ban Tong Giam doc xac dinh la can thiet de dam baocho vi~c I~p va trlnh bay bao cao tai chinh kheng c6 sai s6t trQng yeu do gian I~n ho~c nham I~n.

Trach nhi~m cua Kiem toan vien

Trach nhi~m cua chung tei la du'a ra y kien ve bao cao tai chinh dl/a tren ket qua cua cuoc kiemtoano Chung tei da tien hanh kiem toan theo cac chuan ml/c kiem toan Vi~t Nam. Cac chuan ml/cnay yeu cau chung tei tuan thu chuan ml/c va cac quy dinh ve di;lOduc nghe nghi~p, I~p ke hOi;lchva thl/c hi~n cuoc kiem toan de di;lt du'c;1csl/ dam bao hc;1pIy ve vi~c li~u bao cao tai chinh cua Nganhang c6 con sai s6t trQng yeu hay kheng.

Ceng vi~c kiem toan bao gem thl/c hi~n cac thu tl,lCnham thu th~p cac bang chung kiem toan ve cacso Ii~u va thuyet minh tren bao cao tai chinh. Cac thu tl,lC kiem toan du'c;1CIl/a chQn dl/a tren xetdoan cua Kiem toan vien, bao gem danh gia rui ro c6 sai s6t trQng yeu trong bao cao tai chinh dogian I~n ho~c nham I~n. Khi thl/c hi~n danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soatnoi bOcua Ngan hang lien quan den vi~c I~p va trlnh bay bao cao tai chinh trung thl/c, hc;1pIy nhamthiet ke cac thu tl,lCkiem toan phu hc;1pvoi tlnh hlnh thl/c te, tuy nhien kheng nham ml,lCdich du'a ray kien ve hi~u qua cua kiem soat noi bOcua Ngan hang. Ceng vi~c kiem toan cling bao gem danhgia tinh thich hc;1pcua cac chinh sach ke toan du'c;1cap dl,lng va tinh hc;1pIy cua cac u'oc tinh ke toancua BanTong Giam doc cling nhu'danh gia vi~c trlnh bay tong the bao cao tai chinh.

Chung tei tin tu'(1ngrang cac bang chung kiem toan ma chung tei da thu th~p du'c;1Cla day du vathich hc;1plam cd s(1cho y kien kiem toan cua chung tei.

Y kie'n cua Kiem toan vien

=.25(,-'G i~MIIi"T'NA

AnhGia i~m tOcJnGiay chung nh~n dang ky hanh nghekiem toan so 1291-2013-001-1Thay m~t va (fai di~n choCONGTV TNHH DELOITTE VIeT NAMNgiw 25 thang 3 nam 2017Ha NQi, CHXHCN Vi~t Nam

Ten Deloitte du"i;lCdung de chi mi;>tho~c nhieu th2lnh vien cua Deloitte Touche Tohmatsu Limited, mi;>tcong ty TNHH co tn,1so t\li Anh,va m~ng Iu"oicac hang thanh vien - mfli thanh vien la mi;>tto chuc di;>cI~p ve m~t phap IY. Deloitte ToucheTohmatsu Limited(hay "Deloitte T02m dlu") khong cung cap dich VI,I cho cac khach hang. Vui long xem t\li ~eb.site_www.~eloltt:.com/aboutde biet them thong tin chi tiet ve cd cau phap Iy cua Deloitte Touche Tohmatsu Limited va cac hang thanh vlen.

3

NGAN HANG THlIONG M~ CO PHAN auu f)leN UEN VIeT MAu so B 02/TCTD109 Tran Hu'ng £>c;'IO, Hoan Kiem Ban h~lnh thea Thong tu' 55 49/2014/lT-NHNNHa N9i, Vi~t Nam ngay 31 thang 12 nam 2014 cua Ngan hang Nha mJoe

BANG CAN DOl KE TOAN

T<;1inglw 31 thtmg 12 nam 2016

Ddn vi: Tri~u VND

STT cHi TIEU Thuyet so cuOi nam SO diu namminhA. TAl SANI. Tien mit, vang boc, da quy 4 639.592 480.567II. Tien g(ti toi Ngiln hang Nha nu'ac (NHNN) 5 12.219.567 1.885.088III. Tien g(ti va cho vay cac TCTD khac 6 9.277.203 5.423.3311. Tien gUi tal cac TCTD khac 8.097.203 4.673.7642. Cho yay cac TCTD khac 1.184.634 751.8843. Dl/ philng rui ro (4.634) (2.317)IV. Cac cong c~ tai chinh phai sinh va cac tai san 7 19.369 34.196

tai chinh khacV. Cho vay khach hang 78.705.746 55.470.0661. Cho yay khach himg 8 79.676.162 56.164.7942. Dl/ phong rUi ro cho yay khach hang 9 (970.416) (694.728)VI. Chung khoan diu tu' 33.246.425 32.159.8971. ChUng khoan dau tu s~n sang de ban 10.1 32.496.712 29.827.1642. Chung khoan dau tu giii' den ngay dao han 10.3 1.553.047 2.680.1353. Dl/ phong rUi ro chUng khoan dau tu 11 (803.334) (347.402)VII. Gop von, diu tLl'dai hon 324.731 324.7311. f)au tudai han khac 12 324.731 324.731

VIII. Tai san co dinh 1.255.165 1.172.472 ~1. rai sim co djnh hU'uhinh 13 828.944 767.451 ~Ya. Nguyengia TSCD 1.414.803 1.213.838 J~b. Haoman TSCD (585.859) (446.387) E2. rai sim co djnh vo hinh 14 426.221 405.021 ~a. Nguyengia TSCD 487.613 462.532 'I\~.~b. Haoman TSCD (61.392) (57.511)IX. Tai san Co khac 6.177.457 10.637.0371. Cae khoim phai thu 15.1 2.716.945 6.570.9532. Cae khoan lai, phi phai thu 2.862.160 3.530.1063. rai san Co khae 15.2 601.291 542.393

- Trongdo: LCJithe thl1dngmi)i 311.430 380.6374. Cae khoan dl/ phong rui ro eho cae tai san co n9i 15.5 (2.939) (6.415)

bang khae

TONGTAl SAN CO 141.865.255 107.587.385

Cae thuyet minh dinh kem la m9t b9 ph~n hejp thanh euaMa eaa tai ehfnh nay

4

NGAN HANG THUONG M4I CO PHAN BUU tU@N LIEN VI@T MAu SO B 02/TCTD109 Tran Hu'ng D;;IO, Hoan Kiem Ban hanh theo Thong tu 55 49/2014/lT-NHNNHa N9i, Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oe

BANG CAN DOl KE TOAN (Tiep theo)

rst ng/Jy 31 thfmg 12 nam 2016

STT CHi T1EU

B. Nq PHAI TM VA VON CHU so' HO'U

I. Cae khoan nq Chinh phu va NHNN

Thuyetminh

16

II. Tien glti va vay eac TCTD khac1. Tien gUi cua cac TCTD khac

2. Vay cac TCTD khac

17

III. Tien glti cua khach hang 18

IV. VO'ntai trq, uy thac diiu tU', eho vay TCTDehju 19rui ro

V. Phat hanh giiy to co gia

VI. Cae khoan nq khac1. Cac khoan lai, phi phai tra2. Cac khoan phai tra va eong n<;1khac

20

21

TONG Nq PHAI TM

VII. VO'nva cae quy1. V5n cua TCTD

a. Von dieu f~

b. Th~ng au von co ph'fm

2. Quy cua TCTD

3. L<;1inhuan chua phan phoi

23

TONG Nq PHAI TM VA VON CHUSo' HO'U

Dan vi: Tri~u VND

50'cuO'i nam sO'diiu nam

310.737 6.344.833

14.796.745 11.199.634

7.959.893 6.917.588

6.836.852 4.282.046

110.984.894 77.628.984

1.107.950 1.094.500

4.100.000 2.000.000

2.233.044 1.718.9141.670.585 1.470.556

562.459 248.358

133.533.370 99.986.865

8.331.885 7.600.5206.523.331 6.523.331

6.460.000 6.460.000

63.331 63.331~

867.572 713.468 /-

940.982 363.721

J141.865.255 107.587.385

~

Cik thuyet minh dfnh kem fa m9t b9 ph~n hap thent: ase Mo ceo tai chfnh nay

5

NGAN HANG THIIO'NG MAl CO PHAN BOO f>leN UEN VI~ MAu SO B 02/TCTD109TranHu'ngf)~o, HolmKiem BanhanhtheaThongtu'so 49/2014m-NHNNHaNQi,Vi~tNam ngay31 thang 12nam2014ellaNganhangNhanu'oe

BANG CAN DOl KE TOAN (Tiep theo)

T;;Iingay 31 thfmg 12 nam 2016

Ddn vi: tnsu VND

CAC CHi T1EU NGOAI BANG CAN DOl KE TOAN

STT CHi T1eu

1. Bao linh vay von

2. Camket giao dich hOicJoai

2.1 Cam ket mua ngoi;li te

2.2 Cam ket bannqoal t~

2.3 Cam ket giao dlch hoan "oi

3. Camkettrong nghi~p v~ LIC

4. Bao linh khac

5. Caccam ket khac

Thuyetminh

37

so cuOinam SOfiu nam

6.920 8.671

19.522.079 8.037.870

2.260.218 239.308

2.127.264 1.501.562

15.134.597 6.297.000

1.582.693 2.597.589

2.626.967 2.547.072

2.674.651 14.914.937

37

37

NgU'Oilip

NguyIn Thi GamKe toan trU'ong

PhiJmDoln SanTong Giam doc

Ngay 25 tMng 3 nam 2017

Cc:k thuyet minh atnn kem /a mQt bQph~n hc;JpthiJnh eua Ma caa tai ehinh nay

6

NGAN HANG THlIO'NG M~ CO PHAN BOO f)1~NUEN VI~ MAu SO B 03/TCTD109 Tran Hu'ng D<;'Io,Holm Kiem Ban hanh theo ThOng nr so 49/2014/TT-NHNNHaNQi,Vi~t Nam ngay 31 thang 12 nam 2014 ella Nganhimg NhanLtoe

BAO cAo KET QUA HO~T aONG KINH DOANH

Chonam tai chfnhket thuc ngay31 tMng 12 nam2016

SIT cHinEU Thuyetminh

1.

2.

I.

Thunh~pliii va cac khoan thu nh~ptLtdngtl/

Chiphi liii va cac chi phi tLtdngtirThu nhip Iii thuin

24

25

3. Thunhaptu hoatdQngdlchvl,l4. Chiphi hoat dQngdichvl,lII. Lii thuin tit ho,t dOng dich v~ 26

III. Lii/(IA) thuin tit ho,t 40ng kinh doanh 27ngOiJi hOi

IV. (L~) thuin tit mua ban chung khoan kinhdoanh

(IA)/Lii thuin tit mua ban chUng khoandiu tU'

5. Thu nh~pnr hoatdQngkhac

28V.

6. Chiphi hoat dQngkhac

VI. (L~) thuin tit ho,t 49n9 khac

VII. Chi phi ho,t d9ng

VIII. L9i nhuin thuin tit ho,t dOng kinh doanhtrU'ac chi phi dl/ phong rui ro tin d~ng

29

30

IX. Chi phi dl/ phong rui ro tin d~ng

X. Tong Iqi nhuintrU'acthue

7. Chiphi thue TNDNhi~nhanh

XI. Chi phi thue TNDN

XII. Lqi nhuin sau thue TNDN

XIII. Lii cd ban tren co phieu

31

32

33

Nguyin Thi GamKe toan trU'ang

Ddn vi: Tri~uVND

Nim nay Nim trU'ac

8.907.851 6.968.760

(4.884.081) (4.348.857)4.023.770 2.619.903

164.177 78.543(88.112) (72.498)76.065 6.045

137.811 (10.469)

(324) (244)

(222.440) 10.959

5.365 16.757

(148.602) (155.248)

(143.237) (138.491)

(2.031.488) (1.563.456)

1.840.157 924.247

(492.299) (502.310) "ij~1.347.858 421.937 )

~(285.072) (72.088)

(285.072) (72.088)

1.062.786 349.849

1.582 524

Ngay25 tMng 3 nam2017

c§c thuyet minh dfnh kem la m9t b9 ph~nh(fp thilnh cuaMo cao tai chfnhnay

7

NGAN HANG THIIONG M~I CO PHAN auu DI@N UEN VI@T MAu 50 B 04/TCTD109 Tran Hu'ng Dao, Hoan Kiem Ban hanh theo Thong tu' so 49/2014/TT-NHNNHa Nc;,i,Vi~t Nam ngay 31 thang 12 narn 2014 cua Ngan hang Nha nu'ck

BAO CAO LlJ'U CHUYEN TIEN Te

Cho nam tili chfnh ket thuc ngiw 31 thimg 12 nam 2016

Dan vi: Tri~u VND5TT cHi TIEU Nim nal Nim trU'~cLlJ'UCHUYENTIEN THUAN TO'HO~T DQNG KINH DOANH01. Thu nh~p lai va cac khoan thu nh~p tu'dng tl/ nh~n cu'Qc 9.575.797 6.636.51702. Chi phi lai va cac chi phi tu'dng nr ca tra (4.684.052) (3.906.759)03. Thu nh~p rang W hoat cQng dlch vu nh~n cu'Qc 76.065 (268.219)04. Chenh I~ch so tien thuc thu/thuc chi W hoat dQng kinh 157.340 (8.186)

doanh (nqoa! t~, vimg bac, chung khoan)

05. (Chi phi) khac (143.672) (138.637)06. Tien thu cac khoan nQca cu'Qcxu Iy xoa, bu cap bang 434 146

nguan rUi ro

07. Tien chi tra cho nhan vien va hoat cQng quan Iy, cong vu (1.868.459) (1.418.201)08. Tien thue thu nh~p thuc nQp trong nam (210.250) (60.487)

LU'u chuyen tien thuan tlt hO\llt dOng kinh doanh 2.903.203 836.174trU'~cnhung thay doi ve tai san va von lU'u dOng

Nhii'ng thay ti~; vi til; san ha,t tl9ng (21.723.568) (7.789.353)09. Thay cOi cac khoan tien, vang gUi va cho vay cac TCTD (432.750) 2.931.607

khac

10. Thay cOi cac khoan tien cau tu've kinh doanh chung (2.669.548) 4.955.415khoan

11. Thay doi cac cong Cl,ltai chinh phai sinh va cac tai san tai 14.827 (34.196)chinh khac

12. Thay cOi cac khoan cho vay khach hang (22.108.592) (15.744.031)13. Thay coi nguan dl/ phang ce bu cap ton that cac khoan tin (1.814) (41.166) ~

~dl,lng, chung khoan va cau tu' dai h9n

C14. Thay cOi khac ve tai san h09t cQng 3.474.309 143.018 TRACI

Nhii'ng thay ti~; vi cong n(/ ho,t tl9n9 33.232.970 6.382.246 Df

~15. Thay cOi cac khoan nQchinh phu va NHNN (6.034.096) 6.318.89816. Thay cOi cac khoan tien gUi, tien vay cac TCTD 3.597.111 (1.651.482) ~17. Thay cOi tien gUi cua khach hang (bao gam ca Kho b9c 33.355.910 (190.875)

Nha nu'oc)

18. Thay coi phat hanh giay to c6 gia (ngo9i tn:t giay to c6 gia 2.100.000 2.000.000phat hanh cu'Qctinh vao h09t cQng tai chinh)

19. Thay cOi von tai trQ, uy thac cau tu', cho vay ma TCTD 13.450 32.200ch!u rUi ro

20. Thay coi cac cong Cl,ltai chinh phai sinh va cac khoan nQ (45.096)tai chinh khac

21. Thay cOi khac ve cong nQ h09t cQng 246.858 (31.160)22. Chi tu quy cua to chuc tin dl,lng (46.263) (50.239)I. LU'u chuyen tien thuan tlt hO\llt dOng kinh doanh 14.412.605 (570.933)

Ck thuyet minh c1fnhkem fa m9t b9 ph~n hr;lpthanh cua bBo cao tai chfnh nay

8

NGAN HANG THUO'NG M~ CO PHAN BOO BI~N UEN V1~ MAu 56 B 04/TCTD109 Tran Hu'ngDao, Hoan Kiem Ban nann theo Thong tir 55 49/2014/TT-NHNNHa N9i, Vi~t Nam ngay 31 thang 12 nam 2014 ella Ngan hang Nha mice

BAO cAo LlJ'UCHUYENnEN T~ (Tiep theo)

Chonam tai chinh ket ttuic ngay 31 thfmg 12 nam 2016

f)dn vi: Tri~u VND

STTCHi T1iEu

uruCHUYENT1ENTHulN TUHO~TDQNGDiu TU'

01. Muasam tai san co dinh

02. Tien thu tu thanh Iy, nhu'c;1ngban tai san co dinh

03. Tien chi dau tu', gop von vao cac ddn vi khac

II. Lu'uchuyen tien thuin tit ho,t dqng diu tu'

Namnay Nam tru'oc

(205.691)

728

(209.343)

2.623

(204.963) (206.720)

LU'uCHUYENT1ENTHulN TU HO~TDQNGTAl CHiNH

01. Cotue tra ehoco dong, lc;1inhu~nda chia (290.700) (129.200)

III. Lu'uchuyen tien thuin tit ho,t dqng tali chinh (290.700) (129.200)

IV. Lu'uchuyen tien thuin trong nam 13.916.942 (906.853)

V. Tien va cac khoan tu'dng du'dng tien diu nam 7.039.419 7.946.272

VI. Tien va cac khoan tu'dng du'dngtien cu6i nam 20.956.361 7.039.419(Thuyet minh 5634)

NgU'mlip

6II,

L

-'.<1Nguyen Thi GamKe toan trU'ong

Ngay25 thfmg 3 nam 2017

cec thuyet minh (/fnh kern fa m{jt b{j ph~n hr;iptMnh cueMo cao ta; chinh nay

9

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

NGAN HANG THliONG M~I CO PHAN auu OleN UEN VIeT Mlu so B OS/TCTD109 Tran Hu'ng Dao, Hoan Kiem Ban hanh theo Thong tu' so 49/2014m-NHNNHa NQi, Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oeTHUYET MINH BAO CAO TAl CHINHCck thuyet minh nsv fa m9t b9 ph~n hr;fp tnsnn va can auac dQcdong thoi vai baa cao tst chfnh kern thea

1. THONG TIN KHAI QUAT

Ngan hang Thuonq rnai Co phan Bu'u di~n Lien Vi~t (sau day gQi tat la "Ngan hang"); tengiao djch quae te bang tieng Anh la Lien Viet Post Joint Stock Commercial Bank (gQi tat la"LienVietPostBank") la ngan hang thu'dng rnai co phan du'l;1ethanh I~p tal nu'oe CQng hoa XahQi Chu nghia Vi~t Nam.

Thanh lip va ho,t cfqng

Ngan hang Thu'dng mal Co phan Bu'u di~n Lien Vi~t tien than la Ngan himg Thu'dng mal Cophan Lien Vi~t du'l;1ethanh I~p theo Giay phep Hoat dQng so 91/GP-NHNN do Thong doc Nganhang Nha nu'oe Vi~t Nam (gQi tat la "NHNN") cap ngay 28 thang 3 narn 2008. Thai gian hoatdQng theo giay phep la 99 nam ke tU' ngay cap.

Theo Cong van so 244mg-DMDN ngay 21 thang 02 nam 2011, Thu tu'ong Chfnh phu Vi~tNam da pM duy~t vi~e Tong Cong ty Bu'u Chfnh Vi~t Nam ("VNPost") (sau nay doi ten thanhTong Cong ty Bu'u di~n Vi~t Nam) tham gia gop von vao Ngan hang Thu'dng m~i Co phanLien Vi~t bang gia tri eua Cong ty Dich Vl,l Tiet ki~m Bu'u di~n ("VPSC") va von gop thembang tien. T~i ngay 01 thang 7 nam 2011, VNPost da hoan thanh vi~e ehuyen giao gia tri taisan va eong nl;1eua VPSC eho Ngan hang Thu'dng m~i Co phan Lien Vi~t. Ngan hang da nh~ndu'l;1ephe duy~t eua Ngan hang Nha nu'oe theo Quyet dinh so 1633/QD-NHNN ngay 22 thang7 nam 2011 ve vi~e ehfnh thue doi ten Ngan hang Thu'dng m~i Co phan Lien Vi~t thanh Nganhang Thu'dng m~i Co phan Bu'u di~n Lien Vi~t.

Ho~t dQng ehfnh eua Ngan hang la thl/e hi~n cae giao dieh ngan hang bao gam huy dQng vanh~n tien gU'i ngan h~n, trung h~n va dai h~n tU' cae to ehue va ea nhan; eho vay ngan h~n,trung h~n va dai h~n doi voi cae to ehue va ea nhan tren cd so tfnh chat va kha nang nguonvon eua Ngan hang; thl/e hi~n cae giao dieh ngo~i t~, ecit dieh vl,l tai trl;1 thu'dng m~i quae te,ehiet khau thu'dng phieu, trai phieu va cae giay ta co gia khae, va cae dieh Vl,l ngan hangkhae du'l;1eNgan hang Nha nu'oe Vi~t Nam eho phep.

Von cfieu I~

Von dieu I~ eua Ngan hang theo Giay phep thanh I~p va ho~t dQng so 91/GP-NHNN ngay 28thang 3 nam 2008 la 3.300.000 tri~u dong, voi cae co dong sang I~p la Cong ty Co phan HimLam, Tong Cong ty Thu'dng mi;li Sai Gon, Cong ty Dieh vl,l Hang khOng San bay Tan SdnNhat.

Ngay 30 thang 10 nam 2009, Ngan hang da phat hanh 350.000 tri~u dong von co phan va (tang von dieu I~ len 3.650.000 tri~u dong.

Ngay 02 thang 4 nam 2011, Ngan hang da thl/e hi~n ehuyen doi 2.000.000 tri~u dong traiphieu va tang von dieu I~ len 5.650.000 tri~u dong.

Thang 7 nam 2011, thong qua vi~e sap nh~p voi Cong ty Dieh vl,l Tiet ki~m Bu'u di~n du'l;1eChfnh phu dong y bang Van ban so 244mg-DMDN, so von dieu I~ eua Ngan hang tang lenla 6.010.000 tri~u dong.

Nam 2012, Ngan hang da phat hanh 450.000 tri~u dong von co phan eho Tong Cong ty Bu'uehfnh Vi~t Nam theo thoa thu~n va tang von dieu I~ len thanh 6.460.000 tri~u dong.

T~i ngay 31 thang 12 nam 2016, von dieu I~ eua Ngan hang la 6.460.000 tri~u dong.

Ngan hang co trl,l so ehfnh d~t ti;li 109 Tran Hu'ng D~o, Hoan Kiem, Ha NQi, Vi~t Nam. T~ingay 31 thang 12 nam 2016, Ngan hang co mQt (1) HQi so ehfnh, bon (4) Van phong d~idi~n, sau mu'di chin (69) Chi nhanh, bay mu'di mot (71) Phong giao dieh tren ea nu'oe.

Nhin viin

Tong so can bQ eong nhan vien eua Ngan hang t~i ngay 31 thang 12 nam 2016 la 5.150ngu'ai (t~i ngay 31 thang 12 nam 2015: 4.023 ngu'ai).

10

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

NGAN HANG THIIO'NG M~I CO PHAN auu DI@N LIEN VI@TTHUYET MINH BAO cAo TAl cHiNH (Tiep theo)

MAu so B OS/TCTD

2. COOsa ~P BAO CAo TAl cHiNH VA NAMTAl cHiNH

Cd sal,p bao cao tid chinh

Bao cao tai ehinh kern theo dl1<;1etrlnh bay bang Dong Vi~t Nam (VND), theo nguyen tae giagoe, phu hop voi chuan muc ke toan, eM CfQke toan ap dl,mg eho cac to chirc tin dl,mg talVi~t Nam va cac quy dinh phap Iy co lien quan Cfenvi~e I~p va trlnh bay bao cao tai ehinh.

Tuy nhlen, do quy mo hoat dQng cua Ngan hang, eho rnuc Cfich I~p bao cao tai ehinh nay, cacso li~u CfI1<;1Clam tron Cfen hang tri~u va trlnh bay theo Cfdnv] trleu VND. Vi~c trinh bay naykhong anh hl1ang tronq yeu den bao cao tai chinh ve tinh hinh tai chinh, ket qua hoat CfQngkinh doanh cung nhu tinh hlnh luu chuyen tien t~ cua Ngan hang. Rieng doi vai chi tieu veso II1<;1ngco phieu, Ngan hang thl/c hi~n trinh bay so li~u Cfenhang Cfdn v! nhl1 trong Thuyetminh so 23.

Bao cao tai chinh kem theo khong nham phim anh tinh hinh tai chinh, ket qua ho~t dQng kinhdoanh va tinh hinh Il1u chuyen tien t~ theo cac nguyen tik va thong I~ ke toan CfI1<;1cchap nh~nchung t~i cac nl1ac khac ngoai Vi~t Nam.

Nim tai chinh

Nam tai chinh cua Ngan hang bat dau tlt ngay 01 thang 01 va ket thuc vao ngay 31 thang12.

3. TOM TAT CAC cHiNH 5ACH KE TOAN CHU YEU

Sau Cfayla cac chinh saeh ke toan chu yeu dl1<;1CNgan hang ap dl,Jng trong vi~c I~p bao cao taichinh:

lIoc tinh ke toan

Vi~c I~p bao cao tai chinh tuan thu theo chuan ml/c ke toan, che CfQke toan ap dl,Jng cho cacto chuc tin dl,Jng t~i Vi~t Nam va cac quy Cf!nh phap Iy co lien quan Cfenvi~c I~p va trinh baybao cao tai chinh yeu cau Ban Tong Giam doc phai co nhU'ng l1C1ctinh va gia Cf!nhanh hl1angCfenso li~u bao cao ve cac khoan cong n<;1,tai sim va vi~c trinh bay cac khoan cong n<;1va taisan tiem tang t~i ngay I~p bao cao tai chinh cung nhl1 cac so li~u bao cao ve doanh thu vachi phi trong nam tai chinh. M~c du cac u'Clctinh ke toan Cfu'<;1cI~p bang tat ca sl/ hieu bietcua Ban Tong Giam doc, so thl/c te phat sinh co the khac vCli cac u'Clctinh, gia d!nh d~t ra.

Cong CI,I tai chinh

Ghinh,n ban diu

TiJisan tai chinh

T~i ngay ghi nh~n ban dau, tai san tai chinh Cfu'<;1cghi nh~n theo gia goc cQng cac chi phigiao d!ch co lien quan trl/c tiep den vi~c mua sam tai san tai chinh Cfo.

Tai san tai chinh cua Ngan hang bao gam tien m~t t~i quy, cac khoan tien gUi t~i Ngan hangNha nu'Clc ("NHNN"), tien gui t~i cac to chuc tin dl,Jng ("TCTD'') khac va cho vay cac TCTDkhac, cho vay khach hang, chung khoan dau tu', dau tu' dai h~n khac, cac tai san co khac vacac cong Cl,Jtai chinh phai sinh.

11

NGAN HANG THU'ONG M~I COPHAN suu BI@NLIEN VIeTTHUVETMINH sAo cAo TAl CHINH (Tiep theo)

MAu 50 a OS/TCTD

3. TOMTAT cAc CHINH 5AcH KEToAN CHUVEU (Tiep theo)

Cong e~ tid ehinh (Tiep theo)

Ghi nh'n ban Oiu (Tiep theo)

Cong nr;Jtai chinh

Tal ngay ghi nh~n ban dau, cong no tai chinh du'qc ghi nh~n theo gia goc cc;>ngcac chi phigiao dich co lien quan true til~'p den vi~c phat hanh cong nq tai chinh do.

Cong nq tai chinh cua Ngan hang bao gam cac khoan nq Chinh phu va NHNN, tien gui va yaycac TCTD khac, tien gui cua khach h~mg, von tai tro, uy thac dau tu', cho yay TCTD chiu rulro va cac khoan phai tra khac,

fJanh gia /(li sau tan ghi nh8n ban Oiu

Hi~n tal, chu'a co quy dinh ve danh gia Ii;li cong cu tai chinh sau ghi nh~n ban dau.

Tien va eae khoan tU'O'ngdU'O'ngtien

Tien va cac khoan tu'dng du'dng tien bao gam tien m~t ti;li quy, tien gUi ti;li Ngan hang Nhanu'oc, cac khoan tien gui va cho yay cac to chuc tin dl,lng khac co ky hi;ln du'oi 3 thang, cokhil nang thanh khoan cao, d~ dang chuyen doi thanh tien va it rui ro lien quan den vi~cbien dc;>nggia trio

Caekhoan eho vay va Ling trU'ae eho khaeh hang

Cac khoan cho yay va ung tru'oc cho khach hang du'qc trinh bay theo so du' nq goc ti;li thaidiem ket thuc nam tai chinh.

DIJphong rui ro tin d~ng

Theo Lu~t cac To chuc Tin dl,lng so 47/2010/QH12 co hi~u h!c tU' ngay 01 thang 01 nam2011, Quyet dinh so 1627/2001/QE>-NHNN ngay 31 thang 12 nam 2001 cua Thong docNgan hang Nha nu'oc ve vi~c ban hanh Quy che cho yay cua To chuc Tin dl,lng dOi voi khachhang, Quyet dinh so 127/2005/QE>-NHNN ngay 03 thang 02 nam 2005 ve vi~c sua dOi, bosung mc;>tso dieu cua Quy che cho yay cua to chU'c tin dl,lng doi voi khach hang ban h~mhtheo Quyet dinh so 1627/2001/QD-NHNN, Thong tu' so 02/2013/TT-NHNN ngay 21 thang 01nam 2013 ("Thong tu' 02") cua Ngan hang Nha nu'oc ve vi~c quy dinh ve phan IOi;li tai sanCo, muc trich, phu'dng phap trich I~p dl,f phong rui ro va viec su dl,lng dl,f phong rui ro tronghOi;lt dc;>ngcua to chuc tin dl,lng, chi nhanh Ngan hang nu'oc ngoai do Thong doc Ngan hangNha nu'oc Viet Nam ban hanh; va Thong tu' so 09/2014/TT-NHNN ngay 18 thang 3 nam2014 ("Thong tu' 09") ve viec sU'a doi Thong tu've phan IOi;li tai san co, muc trich, phu'dngphap trich I~p dl,f phong rui ro va vi~c sU'dl,lng dl,f phong de xU' Iy rui ro trong hOi;lt dc;>ngcuato chuc tin dl,lng, chi nhanh ngan hang nu'oc ngoai do Thong doc Ngan hang Nha nu'oc Vi~tNam ban hanh, to chuc tin dl,lng phai thl,fc hien phan IOi;li nq, trich I~p dl,f phong rui ro tindl,lng. Vi~c phan IOi;li nq va trich I~p dl,f phong rui ro tin dl,lng theo quy dinh cua Thong tu' 02va Thong tu' 09 du'qc ap dl,lng voi cac tai san Co bao gam:

• Cho yay;

• Cho thue tai chinh;

• Chiet khau, tai chiet khau cong cl,l chuyen nhu'qng va giay to co gia khac;

• Bao thanh toan;

• Cac khoan cap tin dl,lng du'oi hinh thuc phat hanh the tin dl,lng;

• Cac khoan tra thay theo cam ket ngoi;li bang;

• So tien mua va uy thac mua trai phieu doanh nghiep chu'a niem yet tren thi tru'ongchung khoan ho~c chu'a dang ky giao dich tren thi tru'ong giao dich cua cac cong ty di;lichung chu'a niem yet (Upcom) (sau day gQi tat la trai phieu chu'a niem yet), khong baogam mua trai phieu chu'a niem yet bang nguan von uy thac ma ben uy thclc chiu rui ro;

12

NGAN HANG THliONG M~I CO PHAN auu BIeN LIEN VIeTTHUVET MINH BAO CAO TAl CHiNH (Tiep theo)

MAu so B OS/TCTD

3. TOM TAT CACcHiNH sAcH KETOAN CHU VEU (Tiep theo)

D....phong rui ro tin dl,lng (Tiep theo)

• Uy thac cap tin dunq;

• Tien gUi (tnr tien gui thanh toan) tal to crurc tin dunq trong mloc, chi nhanh nganhimg ruroc ngoai tal Vi~t Nam theo quy dinh cua phap lu~t va tien gUi tal to cmrc tindunq mloc ngoai.

Ngan hang trurc hi~n vi~c phan IOiilicac khoan cho vay theo phu'dng phap dinh 1u'<;1ngdl/atren cac quy dinh tal Dieu 10 cua Thong nr 02. Theo do, cac khoan cho vay khach hang du'<;1cphan IOiilitheo cac rrurc dO rui ro nhu' sau: Nr;I du tieu chuan, Nr;I din chu 'I, Nr;I du'{iitieuchuan, Nr;I nghi nga va Nr;I c6 khiJ nang mat von dl/a vao tlnh triilng qua han va cac yeu todjnh tinh khac cua khoan cho vay. Nhorn n<;1cue khach hang la nhom n<;1co rui ro cao hdnkhi thl/c hi~n phan IOiilin<;1dong thai theo Dieu 10, Dieu 11 cua Thong tu' 02 va nhom n<;1cuakhach hang do Trung tam Thong tin tin dl,lng ("CIC") cua Ngan hang Nha nu'occung cap tiilithai dil~mphan IOiilin<;1.

Rui ro tin dl,lng thuan cua cac khoim cho vay khach hang du'<;1Ctinh bang gia tri con liili cuakhoim cho vay tru di gia tri cua tai sim dam bao da du'<;1cchiet khau theo cac ty I~ du'<;1Cquydinh trong Thong tu' 02.

01/ phOngCI,Ithe du'<;1ctrich I~p cho nhung ton that co the xay ra doi voi tung khoan n<;1CI,Ithe, so tien phai trich du'<;1Ctinh tren rui ro tin dl,lng thuan cua cac khoan cho vay theo cac tyI~ tu'dng ung voi tung nhom nhu' sau:

Nh6m Nh6m du' Nq Ty Ie d....phong CI,I the1 N<;1du tieu chuan 0%2 N<;1can chu y 5%3 N<;1du'oi tieu chuan 20%4 N<;1nghi ngo 50%5 N<;1co kha nang mat von 100%

,....\AA

Cac khoan cho vay se du'<;1Cthl/c hi~n phan IOiilivao thai diem cuoi quy cho ba quy dau namva vao ngay 30 thang 11 cho quy bon trong nam tai chinh. -<

~,01/ phOng chung du'<;1ctrich I~p de dl/ phong cho nhung ton that chu'a du'<;1cxac dinh trongqua trlnh phan IOiilin<;1.Theo do, Ngan hang phai thl/c hi~n trich I~p va duy trl dl/ phongchung bang 0,75% tong gia tri cac khoan n<;1du'<;1cpMn IOiilitU nhom 1 den nhom 4, ngoiilitru cac khoan tien gui tiili to chuc tin dl,lng trong nu'oc, chi nhanh ngan hang nu'oc ngoai tiiliVi~t Nam theo quy dinh cua phap lu~t va tien gui tiili to chuc tin dl,lng nu'oc ngoai va cackhoan cho vay, mua co ky hiiln giay to co gia doi voi to chuc tin dl,lng, chi nhanh ngan hangnu'ocngoai khac tiili Vi~t Nam.

01/ phong du'<;1cghi nh~n nhu' mot khoan chi phi tren bao cao ket qua hOiiltdong kinh doanhva du'<;1csu dl,lng de xu Iy cac khoan n<;1xau. Ngan hang du'<;1csu dl,lng dl/ phong de xu Iy cackhoan n<;1xau neu nhu' chung du'<;1Cphan IOiilivao nhom 5, ho~c neu khach hang vay la phapnhan bi giai the, pha san, ho~c la ca nhan bi chl!t ho~c mat tich.

13

NGAN HANG THlIONG M~I COPH1N suu BIeN LIEN VIeTTHUVETMINH BAOcAo TAl cHiNH (Tiep theo)

MAu so B OS/TCTD

3. TOMTAT CACCHiNH SACHKETOAN CHUVEU(Tiep theo)

Cae khoim diu tu'

Chung khoan kinh doanh

Chung khoan kinh doanh la nhG'ngchung khoan no, chung khoan von, chung khoan khaceJu'qcNgan hang mua han va dl/ dinh ban ra trong thai gian ngan nham rnuc eJichthu Iqi tuvi~c hu'ongchenh I~chgia.

Chung khoan kinh doanh du'qcghi nh~n thea gia goc vao ngay giao dich va luon du'qcphananh thea gia goc trong thai gian nam giG'tiep thea.

Tien lai va co tire thu eJu'qctrong thai gian nam giG'chung khoan kinh doanh du'qcghi nh~nvao baa cao ket qua hoat dqng kinh doanh tren co so thuc thu.

Chung khoan tfliu til'

Chung khoen aau tus9n sang de ban

Chung khoan eJautir s~n sang de ban baa gom cac chung khoan no va chung khoan voneJu'qcniern yet tren th] tru'angva khong eJucac eJieuki~n eJehlnh thanh cong ty can, cong tylien ket ho~c cong ty lien doanh (Cd so kinh doanh eJongkiem soat) eJu'qcNgan hang namgiG'voi ml,lceJichdau tu' va s~n sang eJeban, khong thuqc lo~i chung khoan mua vao ban rathu'ang xuyen nhu'ngco the ban bat cu I(lc nao xet thay co Iqi va Ngan hang khong phai laco eJongsang I~p; ho~c la eJoitac chien Iu'qc; ho~c co kha nang chi phoi nhat dinh vao quatrlnh I~p, quyet dinh cac chinh sach tai chinh va ho~t eJqngcua doanh nghi~p nh~n eJautu'thong qua van ban thoa thu~n cu nhan sl/ tham gia Hqi dong Quantri/Ban TongGiamdoc.

Chung khoan von eJu'qcghi nh~n thea gia goc vao ngay giao dich va luon eJu'qcphan anhthea gia goc trong thai gian nam giG'tiep thea.

Chung khoan nq eJu'qcghi nh~n thea m~nh gia vao ngay giao dich, lai dl/ thu cua chungkhoan tru'oc khi mua (doi voi chung khoan nq tra lai sau) ho~c lai nh~n tru'oc cha phan bo(eJoivoi chung khoan nq tra lai tru'oc) eJu'qcphim anh tren mqt tai khoan rieng. Phanchietkhau/phl,l trqi la chenh I~cham/du'dnggiG'agia goc voi gia tri cua khoan tien gom m~nh giacqng (+) lai don tich tru'oc khi mua ho~c(-) lai nh~n tru'oc cha phan bo, cling eJu'qcphan anhtren tai khoan rieng.

Trang thai gian nam giG'chung khoan nq, chung khoan eJu'qcghi nh~n thea m~nh giatrU/cqng gia tri chiet khau/phl,l trqi con I~i cua chung khoan nq s~n sang eJeban sau khidu'qcphan bo vao baa cao ket qua ho~t eJqngkinh doanh thea phu'dngphap eJu'angthangtrong suot thai gian con I~i u'octinh cua chung khoan. So tien lai tnil sau du'qcghi nh~n theanguyen tac: so tien lai don tich tru'oc khi mua eJu'qcghi giam vao gia tr! cua chinh chungkhoan do eJoiung voi tai khoan lai dl/ thu; so tien lai don tich sau khi mua du'qcghi nh~nvao thu nh~p cua Ngan hang thea phu'dngphap cqng don. So tien lai nh~n tru'oc du'qch~chtoan phan bo vao thu lai dau tu' chung khoan thea phu'dngphap eJu'angthang cho quang thaigian eJautu' chung khoan.

Chung khoan aau tLf giu den ngay dao hi;1n

Chung khoan eJautu' giG'den ngay eJaoh~n la cac chung khoan nq eJu'qcNganhang mua hanvoi ml,lceJichdau tu' de hu'onglai suat va Nganhang co y eJ!nhva co kha nang giG'cac chungkhoan nay eJenngay dao h~n. Chung khoan giG'eJenngay dao h~n co gia tr! du'qcxac dinhva co ngay dao h~n Cl,lthe. Trang tru'ang hqp chung khoan eJu'qcban han tru'oc thai diemdao h~n, cac chung khoan nay se du'qcphan lo~i sang chung khoan kinh doanh hay chungkhoans~n sang de ban.

Chung khoan nay du'qcghi nh~n thea m~nh gia vao ngay giao dich, lai dl/ thu cua chungkhoan tru'oc khi mua (doi voi chung khoan nq tra lai sau) ho~c lai nh~n tn/oc cha phan bo(doi voi chung khoan nq tra lai tru'oc) du'qcphan anh tren mqt tai khoan rieng.

14

NGAN HANG THU'ONG M~I CO PHAN BU'Ual@N LIEN VI@TTHUVET MINH BAO CAO TAl cHiNH (Tiep theo)

MAu so B OS/TCTD

3. TOM TAT CAC cHiNH sAcH KEToAN CHU VEU (Tiep theo)

Cae khoiln diu tU' (Tiep theo)

ChUng khoan cJau til' (Tiep theo)

Chung khoen dau tu giiJ den ngiw diJOhen (Tiep theo)

Phanchiet khau/phl,ltrQi la chenh I~cham/du'dnggiiIa gia goc voi gia tri cua khoan tien gamrnenh gia cQng(+) lai don tich tnroc khi mua (neu co) ha~ctnr (-) lai nh~n tnroc cha phanbo (neu co), cOngdu'c;1cphan anh tren mQttai khoan rieng.

Trang khoanq thai gian nam giiI chung khoan tiep thea, cac chung khoan nay du'c;1cghi nh~nthea menh gia, chiet khau/phl,l trQi (neu co) cua chung khoan giiI den ngay daa han du'c;1Cphan bo vao baa cao ket qua hoat dQngkinh daanh thea phu'dngphap du'angthang trangsuot thai gian con I~i u'oc tfnh cua chung khaan. So tien lai tra sau du'c;1Cghi nh~n theanguyen tac: So tfen lai don tfch tru'oc khi mua du'c;1Cghi giam gia tri cua chfnh chung khaando, doi ung voi tai khaan lai dl,(thu; va so tien lai don tfch sau thai diem mua du'c;1Cghi nh~nvaa thu nh~p cua Ngan hang thea phu'dngphap cQngdon. So tfen lai nh~n tru'oc du'c;1ch~chtaan phan bo vaa thu lai dau tu' chung khaan thea phu'dngphap du'angthang cha quang thaigian dau tu' chung khaan.

DI/ phong giam gia chung khoan kinh doanh va chUng khoan cJau til'

Dinh ky, Ngan hang se tfnh taan va trfch I~p dl,(phong rui ra phai trfch cha trai phieu d~cbi~t do Cong ty quan Iy tai san cua cac to chuc tfn dl,lngVi~t Nam ("VAMC") phat hanh demua nc;1xau cua to chuc tfn dl,lngthea quy dinh t~i Nghi dinh so 53/2013/ND-CP("Nghi dinh53") ngay 18 thang 5 nam 2013 cua Chfnh phu, Thong tu'so 19/2013/TT-NHNNngay 06thang 9 nam 2013 ("Thong tu' 19") va Thong tu'so 14/2015/TT-NHNNngay 28 thang 8 nam2015 cua Ngan hang Nha nu'ocve vi~c sua doi bo sung mQt so dieu cua Nghi dinh 53 vaThong tu' 19. Thea do, trang thai h~n cua trai phieu d~c bi~t, Ngan hang se trfch I~p dl,(phong rui ra doi voi trai phieu d~c bi~t vaa chi phf ha~t dQng.Hang nam, trang thai h~n 05ngay lam vi~c lien ke tru'oc ngay tu'dng ung voi ngay trai phieu d~c bi~t den h~n, Ngan hangphai trfch I~p so tien dl,(phongCl,lthe tOi thieu doi voi tung trai phieu d~c bi~t du'c;1ctfnh theacong thuc sau: ..~~

So tien trfch I~pdl,(phongCl,lthe trang nam = (M~nhgia cua trai phieu d~c bi~t x Thai gia~ i 1ke tu thai diem phat hanh trai phieu d~c bi~t)/Thai h~n cua trai phieu d~c bi~t - So tien thlI./ \1hoi cua khaan nc;1xau lOyke den thai dit~mtrfch I~p - So tien trfch I~p dl,(phong Cl,lthe da \\

\trfch lOyke den thai diem trfch I~p.

Nganhang khong phai thl,(chi~n trfch I~pdl,(phong chung doi voi trai phieu d~c bi~t.

Trai phieu d~c bi~t du'c;1Cthanh toan trang cac tru'ang hc;1psau day:

a) So tien dl,(phong rui ra da trich I~p cha trai phieu d~c bi~t khong thap hdn gia tri ghi soso du'nc;1goc cua khaan nc;1xau co lien quan dang thea doi tren so sachcuaVAMC,trangdo baa gam cactru'ang hc;1Psau day:

(i) VAMCban khaan nc;1xau cho to chuc, ca nhan, ke ca tru'ang hc;1Pban I~i khaan nc;1xau da mua bang trai phieu d~c bi~t cha to chuc tfn dl,lng ban nc;1thea gia tri thitru'ang ha~cgia thoa thu~n;

(ii) VAMCchuyen mQtphan ha~c taan bQkhaan nc;1xau da mua thanh von dieu I~, vonco phancua khach hangvay la daanh nghi~p.

15

NGAN HANG THUO'NG M~I CO PHAN BUU OleN LIEN VIeTTHUVET MINH BAO cAo TAl cHiNH (Tiep theo)

MAu so B OS/TCTO

3. TOM TAT CAC cHiNH 5ACH KE TOAN CHU VEU (Tiep theo)

Cae khoilln diu tU' (Tiep theo)

DI,/ phong giam gia chung khoan kinh doanh va chUng khoan 6iiu tU' (Tiep theo)

b) Trai phieu d~c biet den han thanh toan: Khi thanh toan trai phieu d~c bi~t, nh~n I~ikhoan nc;1da ban cho VAMC, Ngan h~mg 5U dl,lng nguon du' phong da trich h~mg nam cho traiphieu d~c bi~t de xu Iy nc xau. Phan chenh I~ch giCi'aso dl,l' phong da trich I~p cho trai phieud~c bi~t va gia tr] khoan nc;1chu'a thu hoi du'c;1cdu'c;1cghi nh~n vao khoan rnuc "Thu nh~p tUhoat de;>ngkhac" tren bao cao ket qua hoat de;>ngkinh doanh.

Cac khoan dau tu' khac vao trai phieu doanh nghi~p chu'a niern yet du'c;1cthl,l'c hi~n phan lo~inc;1va trich I~p dl,l' phong rui ro tin dl,lng theo cac quy dinh cua Thong tu' so 02/2013{TT­NHNN va Thong tu'50 09/2014/TT -NHNN (tu'dng tl,l' nhu' doi vai cac khoan cho vay du'c;1ctrinhbay t~i phan 0 ....phong rui ro tin dIJng).

Ngo~i tru cac tru'ang hc;1pda trinh bay a tren, dl,l' phong giam gia cho cac chung khoan naydu'c;1ctrich I~p theo quy dinh t~i Cong van so 2601/NHNN-TCKT ngay 14 thang 4 nam 2009va theo hu'ang d~n t~i Thong tu' so 89/2013{TT-BTC ngay 28 thang 6 nam 2013 do Be;>Taichinh ban hanh. Theo do, doi vai chung khoan da niem yet, Ngan hang 5e danh gia gia trikhoan dau tu' theo gia th! tru'ang vao ngay I~p bao cao tai chinh de lam cd so danh gia gia trikhoan dau tu'. Khi gia th! tru'ang tang len, lc;1inhu~n 5e du'c;1cbu tnl nhu'ng khong du'c;1Cvu'c;1tqua khoan dl,l' phong da du'c;1Ctrich I~p tru'ac do. Phan chenh I~ch 5e khong du'c;1Cghi nh~nnhu' la thu nh~p cho tai khi chung khoan du'c;1Cban.

Diu tU'dai h,n khac

Cac khoan dau tu' dai h~n khac the hi~n cac khoan dau tu' von theo hc;1Pdong gop von vao cacddn v! khac ho~c cac khoan mua co phan chu'a niem yet tren thj tru'ang chUng khoan rna Nganhang co du'ai 20% quyen bieu quyet va dong thai Ngan hang la co dong sang I~p; ho~c la doitac chien 1u'c;1c;ho~c co kha nang chi phoi nhat djnh vao qua trinh I~p, quyet djnh cac chinh5ach tai chinh ho~c ho~t de;>ngcua doanh nghi~p nh~n dau tu' thong qua van ban thea thu~ncu nhan 51,1'tham gia HQi dong quan trVBan Tong Giam doc. Cac khoan dau tu' dai h~n du'c;1cphan anh theo gia goc tnJ' dl,l' phong giam gia (neu co).

DI,I' phong giam gia dau tu' dai h~n doi vai cac khoan dau tu'von theo hc;1Pdong gop von du'c;1ctrich I~p neu to chuc kinh te ma Ngan hang dang dau tu' bj h~ (tru tru'ang hc;1P16 theo keho~ch da du'c;1Cxac d!nh trong phu'dng an kinh doanh ban dau) theo quy d!nh t~i Thong tu'50228/2009{TT-BTC ("Thong tu' 228") ngay 07 thang 12 nam 2009 va Thong tu' so89/2013{TT -BTC ngay 28 thang 6 nam 2013 sua doi, bo sung Thong tu' 228 do Be;>Tai chinhban hanh. Theo do, muc trich I~p dl,l' phong la chenh I~ch giCi'aphan von gop thl,l'c te cua cacben t~i to chuc kinh te va von chu so hCi'uthl,l'c co nhan (x) vai ty I~ von dau tu' cua doanhnghi~p so vai tong von gop thl,l'c te cua cac ben t~i to chuc kinh teo DI,I' phong du'c;1Cghi nh~nnhu' mQt khoan chi phi ho~t dQng tren bao cao ket qua ho~t dQng kinh doanh.

I

•

Ghinh~n

Ngan hang ghi nh~n chung khoan dau tu' va cac khoan dau tu' khac t~i ngay Ngan hang kyket va thl,l'c hi~n theo cJieu khoan hc;1pdong co hi~u Il,I'c(ke toan theo ngay giao djch).

Chung khoan dau tu' va cac khoan dau tu' khac du'c;1cghi nh~n ban dau theo gia goc. Sau khighi nh~n ban dau, chung khoan dau tu' va cac khoan dau tu' khac du'c;1cghi nh~n theo cacchinh 5ach ke toan trinh bay a phan tren.

16

NGAN HANG THU'ONG M~I COPHAN BU'U DI@N LIEN VI@TTHUYETMINH BAo cAo TAl cHiNH (Tiep theo)

MAu 50 B OS/TCTD

3. TOMTAT cAc cHiNH 5AcH KETOAN CHUYEU(Tiep theo)

Caekhoim diu tli (Tiep theo)

Dau ttl'dai hi/n khac (Tiep theo)

Dilng ghi nh~n

Cac khoan dau tu chirnq khoan bi dung ghi nh~n khi quyen nh~n du'c;1ccac luong tien tlt cackhoan dau nr b] cham dut hoac khi Ngan hilmg da chuyen giao phan Ion rui ro va lc;1iich ganlien voi quven so hCi'ucua cac khoan dau tu'.

Uy thae va nguon von ....y thae

Hoat dong uy thac dau tu cua Ngan hang bao gom cac hinh thirc: Uy thac dau tir toan bo vauy thac dau tu chi dinh, Gia tr] von dau tu bang nguon uy thac va nh~n von uy thac du'c;1cghinh~n khi hc;1pdong uy thac da du'c;1ccac ben kV ket va von uy thac da du'c;1cthl/c hi~n. Cacquyen lc;1iva nghia Vl,l cua ben uy thac va ben nh~n uy thac doi voi lc;1inhu~n va phan chia lc;1inhu~n, phi uy thac va cac quyen lc;1iva nghia Vl,l khac du'c;1cthl/c hi~n thea dieu khoan ghitrong hc;1pdong uy thac da kV keto Cac tai san giCi' cha ml,lc dich uy thac quan Iv giCi' hOkhong du'c;1Cxem la tai san cua Ngan hang va vi the khong du'c;1cbao gom trong bao cao taichinh cua Ngan hang.

Tai san co djnh hU'uhinh va khau hao

Tai san co dinh hCi'uhinh du'c;1Ctrinh bay thea nguyen gia tru gia tri hao mon lay ke. Nguyengia tai san co dinh hCi'uhinh bao gom gia mua va toan bo cac chi phi khac lien quan trl/c tiepden vi~c du'a tai san vao tr~ng thai s~n sang su dl,lng. Cac chi phi phat sinh sau khi tai sanco dinh hCi'u hinh da du'c;1cdu'a vao ha~t dong nhu' chi phi sua chCi'a, bao du'ong va d~i tudu'c;1Ch~ch toan vao bao cao ket qua ho~t dong kinh daanh t~i thai diem chi phi phat sinh.Tru'ang hc;1Pco the chung minh mot cach ro rang cac chi phi nay lam tang lc;1iich kinh tetrong tu'dng lai dl/ tinh thu du'c;1ctu vi~c su dl,lng tai san co dinh hCi'uhinh vu'c;1ttren muc ho~tdong tieu chuan da du'c;1cQanh gia ban dau thi cac chi phi nay du'c;1Cvon hoa nhu' mot khoannguyen gia tang them cua tai san co dinh hCi'uhinh.

Loaj tai san Thcli gian hjl'u dung Ii&; tjnh(so nam)

6 - 50

03 - 07

10

03 - 05

Tai san co dinh hCi'uhinh du'c;1Ckhau hao thea phu'dng phap du'ang thang dl/a tren thai gianhCi'udl,lng u'oc tinh cua tai san, chi tiet nhu' sau:

Nha cua, chi phi cai t~o

May moc, thiet bi

Phu'dng ti~n v~n tai

Tai san co dinh khac

Cac khoan lai, h~ phat sinh khi thanh lV, nhu'c;1ngban tai san la chenh I~ch giCi'athu nh~p tltthanh lV, nhu'c;1ngban va gia tri con I~i cua tai san cLIng voi chi phi nhu'c;1ngban, thanh IVdu'c;1Cghi nh~n vao bao cao ket qua ho~t dong kinh doanh.

17

NGAN HANG THlIONG M~ CO PHAN suu DI@NUEN VI@TTHUVETMINH BAOCAOTAl CHINH (Tiep theo)

MAu so B OS/TCTD

3. TOMTAT CACCHINH sAcH KEToAN CHUVEU(Tiep theo)

Tai san co djnh vo hinh va khi'u hao

Tai san co djnh vo hlnh the hi~n gia tr] quyen slt dl,mgdat va phanmern may tinh du'<;1Cghinh~n theo nguyen gia tnr gia tr] hao rnon lOy ke. Nguyen gia ban dau cua quyen str dl,mgdat bao gam gia mua dat va cac chi phi phat sinh de dam bao quyen Slt dl,mgdat. Gia tr]quven slt dunq dat vo thai han khong du'<;1ckhau hao. Quyen Slt dl,lngdat co thai han du'qckhau hao theo thai gian slt dl,lng dat. Gia tr] phan mem may tinh du'<;1Ckhau hao theophu'dngphap du'angthang trong thOigian la 08 narn,

Cac khoan lai, Ie>phat sinh khi thanh 1'1,nhu'qngban tai san la chenh I~chgiua thu nh~p tU'thanh 1'1,nhu'<;1ngban va gia trj con I~i clla tai san cung vai chi phi nhu'qngban, thanh 1'1du'<;1Cghi nh~nvao bao cao ket qua ho~t dc}ngkinh doanh.

Thui tai san

Mc}tkhoan thue du'qcxem la thue tai chinh khi phan Ian cacquyen l<;1iva rlli ro ve quyen sohO'utai san du'<;1cchuyen sang cho ngu'aidi thue. Tat ca cac khoan thue khac du'qcxem lathue ho~t dc}ng.

Nganhang la ben di thue

Mc}tkhoan thue du'qcxem la thue hOi;ltdc}ngkhi ben cho thue v~n du'qehu'angphan Ian caequyen Iqi va phai ehju rlli ro ve quyen so huu tai san. Chi phi thue hOi;ltdc}ngdu'qeghi nh~nvao bao cao ket qua hOi;ltdc}ngkinh doanh theo phu'dngphap du'angthAng trong suot thaigian thue. Cackhoan tien nh~ndu'qcho~ephai thu nhAmti;lodieu ki~n ky ket hqp dang thueho~t dc}ngding du'<;1cghi nh~n theo phu'dngphap du'angthAng trong suot thai gian thue.

Caekhoan chi phi tra tntoc

Chi phi tra tru'ac bao gam cac chi phi cai ti;lo trl,l so du'<;1evon hoa ehOphan bo, khoan tratru'ac tien thue van phong va caekhoan chi phi tra tru'ac khae.

Cac chi phi cai ti;lo trl,l so du'<;1Cvon hoa du'qephan bo vao bao cao ket qua hOi;ltdc}ngkinhdoanh theo phu'dngphap du'angthang trong khoang thai gian tU' 3 den 10 nam. Tien thuevan phong the hi~n so tien thue van phong da du'<;1ctra tru'ae.Tien thue van phong tra tru'aedu'<;1cphan bo vao bao cao ket qua ho~t dc}ngkinh doanh theo phu'dngphap du'angthAngtu'dng ltng vai thai gian thue.

Caekhoan chi phi tra tru'aedai h~n khac bao gam chi phi slta chua, bao du'ongtai san, giatrj cong Cl,l,dl,lngCl,lda xuat dung va du'qeeoi la co kha nang dem li;li Iqi ich kinh te trongtu'dng lai cho Ngan hang. Caechi phi nay du'<;1evon hoa du'ai hlnh thuc cae khoan tra tru'aeva du'<;1ephan bo vao bao eao ket qua hOi;ltdc}ngkinh doanh, Slt dl,lngphu'dngphap du'angthang vai thai h~n tU' mc}tnam tra len, khong qua ba nam theo cae quy djnh ke toan hi~nhanh.

Lqi the thu'dngmi;li tren bao cao tai ehinh la phan phl,l trc}i giua mue gia phi hqp nhat kinhdoanh so vai phan Iqi ich clla Ngan hang trong tong gia trj hQp1'1ella tai san, eong nq vacong nq tiem tang clla ho~t dc}ngkinh doanh du'qcsap nh~p vai Ngan hang ti;li ngay thl/chi~n nghi~pVl,lsap nh~p kinh doanh. Lqi the thu'dngmi;lidu'qccoi la mc}t10i;litai san vo hlnh,du'qcphan bo dan deu vao ket qua ho~t dc}ngkinh doanh theo phu'dngphap du'angthAngtrong thai gian khong qua 10 nam. Tru'ang hqp gia trj Iqi the thu'dng mi;li bj ton that trongnam cao hdn gia trj phan bo hang nam theo phu'dngphap du'angthang thl thl/c hi~n pMnbo theo gia trj bi ton that.

18

NGAN HANG THU'ONG M~I COPHAN BU'UBIeN UEN VIeTTHUVETMINH BAOcAo TAl cHINH (Tiep theo)

MAu so B OS/TCTD

3. TOMTAT CACCHINH SACHKETOAN CHUVEU (Tiep theo)

Cac khoan phai thu

Cac khoan phai thu khac ngoai cac khoan phai thu tU' hoat c1Qngtin dl,lng trong hoat c1Qngcua Ngan hang du'<;1cghi nh~n ban c1autheo gia g5c va luon c1u'<;1cphan anh theo gia g5ctrong thai gian th~'ptheo.

Cac khoan phai thu phat sinh tU' cac h<;1pc10ngc1~tcoc voi m....c dich tim thue van phonq daihan, tim thue dat, cac thea thu~n tarn lIng voi muc dlch mua cac tea nha lam van phonglam vi~c cho Ngan hang, c1~tcoc trong cac h<;1pdong dich v....moi gioi mua gom tral phh!uc1u'<;1Cphan loai la cac khoan phai thu ngoai cac khoan phai thu tu hoat c1Qngtin d....ng. U!iiphat sinh tu cac hop c10ngc1~tCQCnay du'<;1Ch<;lchtoan theo phu'dng phap don tich va ghinh~n vao "Thu nh~p lai va cac khoan thu nh~p tu'dng tl/" trong nam.

Cac khoan phai thu khac c1u'<;1cxem xet trich I~p dl/ phbng rui ro theo tuoi n<;1qua h~n cuakhoan n<;1ho~c theo dl/ kit!n ton that co the xay ra trong tru'ang h<;1pkhoan n<;1chu'a c1enh<;lnthanh toan nhu'ng to chlIc kinh te lam vao tinh tr<;lngpha san ho~c c1anglam thu t ....c giaithe; ngu'ai n<;1mat tich, bo tr5n, dang bi cac cd quan phap lu~t truy to', xet xU'ho~c c1angthihanh an ho~c da chet. Chi phi dl/ phong phat sinh c1u'<;1ch~ch toan vao "Chi phi ho~t c1Qng"trong nam.

Dl/ phong cho cac khoan phai thu kho doi c1aqua h~n thanh toan c1u'<;1cthl/c hi~n theo Thongtu' sO'228/2009/TI -BTC ngay 07 thang 12 nam 2009 do BQTai chinh ban hanh. Theo c10,dl/phong cho cac khoan phai thu kho c10it~i thai c1iemket thuc nam tai chinh c1u'<;1cxac c1inhdl/a tren vi~c sU'd....ng cac ty I~ dl/ phong sau c1ayd5i voi cac khoan phai thu t~i ngay ketthuc nam tai chinh sau khi da tru c1igia tri tai san the chap c1ac1u'<;1Cc1inhgia.

Thai gian qua h,n Ty It d\l' phongTu 6 thang den du'oi 1 namTu 1 nam c1endu'ai 2 namTu 2 nam den du'oi 3 namTu 3 nam tro len

30%50%70%100%

Von va cac quyc(:IiE'Ifcli phieu phli thong

Co phieu pho thong du'<;1Cphan lo~i la v5n chu so hU'u.Cac chi phi phat sinh trl/c tiep lienquan den vi~c phat hanh co phieu pho thong c1u'<;1cghi nh~n la mQt khoan giam tru vao v5nchu so hiIu.

Th,ng du'von cli phin

Khi nh~n v5n tu co c1ong,chenh I~ch giiIa gia phat hanh va m~nh gia cua co phieu c1u'<;1cghinh~n vao th~ng du' v5n co phan trong v5n chu so hU'u.

19

NGAN HANG THU'ONG M~I CO PHAN BU'UOleN U@N VIeTTHUVET MINH BAO cAo TAl cHiNH (Tiep theo)

MAu so B OS/TCTD

3. TOM TAT CAC CHiNH sAcH KE TOAN CHU VEU (Tiep theo)

Von via cac quy (Tiep theo)

Cac quy d4/ tru

Theo Nghi dinh so 57/2012/ND-CP do Chinh phu ban hanh ngay 20 thanq 7 narn 2012, cacquy dl/ trU' du'<;1Csu dl,lng cho cac rnuc dlch cu the va du'<;1Ctrlch tlt l<;1inhu~n sau thue cuaNgan hang dl/a tren cac ty I~ quy dinh theo trinh tl/ sau:

Quy dl/ trU'bo sung von dieu I~: 5% l<;1inhu~n sau thue, tOi da khong vu'<;1tqua von dieu I~cua Ngan hang;

Quy dl/ phong tai chinh: 10% l<;1inhuan sau thue, toi da khong vu'<;1tqua 25% von dieu I~cua Ngan hang;

Quy thu'ong Ban Dieu hanh, quy khen thu'ong, phuc l<;1idu'<;1ctrich theo quyet dinh cuaD~i hQidong co dong.

Cac quy du' trU' nay se du'<;1Ctrich I~p vao thai diem cuoi nien dQke toanoVi~c trfch I~p va sudl,lng cac quy khac thuQc von cM so hU'use tuan thu theo quyet dinh cua HQidong Quiln tricua Ngan hang.

Phan l<;1inhu~n con I~i sau khi tnl' cac khoim trfch I~p cae quy noi tren va ehia co tue eho codong du'<;1eghi vao l<;1inhu~n sau thue ehu'aphan phoi eua Ngan hang.

Doanh thu via chi phi

Thu nhjp Iii

Thu tlt lai du'<;1eghi nh~n dl/a tren phu'dng phap dl/ thu doi voi cae khoiln n<;1xae dinh 103 cokha nang thu hoi ca goe, lai dung thai h~n va khong phai trfch dl/ phOng rui ro el,l the theoquy dinh hi~n hanh. So lai phai thu da h~eh toan thu nh~p nhu'ng den ky h~n tra n<;1(goe,lai) khaeh hang khong tra du'<;1edung h~n, to ehue tin dl,lng h~eh toan vao chi phi ho~t dQngkinh doanh va theo doi ngo~i bang de don doc thu. Khi thu du'<;1ethi h~eh toan vao thu ho~tdQngkinh doanh.

\12

So lai phai thu phat sinh trong nam eua cae khoan n<;1phan lo~i tlt nhom 2 den nhom 5 theoThong tu' 02 se khong du'<;1eghi nh~n vao bao eao ket qua ho~t dQngkinh doanh trong nam.Lai dl/ thu eua cac khoan n<;1nay du'<;1eehuyen ra theo doi a tai khoan ngo~i bang va du'<;1eghi nh~n vao bao eao ket qua ho~t dQngkinh doanh khi Ngan hang thl/e nh~n.

• . 1

Chi phi Iii

Chi phi lai du'<;1cghi nh~n theo phu'dng phap dl/ chi.

Thu nhjp til' phi d;ch vp va hoa hong

Caekhoan thu nh~p tlt phi dieh Vl,lva hoa hong du'<;1eh~eh toan tren cd so don tfch.

Ghi nhjn co tuc va Itli nhujn tlu'tlc chia

Co Wc nh~n du'<;1ebang tien m~t va l<;1inhu~n du'<;1eehia tlt ho~t dQng dau tu' va gop vondu'<;1eghi nh~n vao bao eao ket qua ho~t dQng kinh doanh khi quyen nh~n co tue va l<;1inhu~n du'<;1eehia eua Ngan hang du'<;1exae dinh. Co tue nh~n du'oi d~ng co phieu 103 cae khoandu'<;1echia bang co phieu tlt l<;1inhu~n eua cae eong ty co phan khong du'<;1eghi nh~n trongbao eao tai ehfnh.

20

NGAN HANG THlJ'ONG M~I CO PHAN BlJ'U91@NLIEN VI@TTHUYETMINH BAOcAo TAl CHINH (Tiep theo)

MAu s6 B OS/TCTD

3. TOMTAT CACCHINH sAcH KEToAN CHUYEU (Tiep theo)

Ngo,i t~

Theoche dQke toan cua cac to cmrctin dunq, tat ca cac nghi~pvu phat sinh cua Nganhimgdu'Qchach toan theo nguyen t~. T'ili thai diem cuoi narn tai chinh, tal san va cong nQco gocnqoai t~ du'Qcquy doi sangVNDtheo tv gia quy dinh vao ngay lap bangcan doi ke toanoCackhoan thu nhap va chi phi bang nqoal t~ cua Ngan hang du'Qcquy doi ra VND theo tv giavao ngay phat sinh giao djch. Chenh I~chtv gia do danh gia I'ili cac tai san va cong nQbangnqoai t~ sangVNDdu'Qcghi nhanvao baocao ket qua hoat dQngkinh doanh.

Caekhoan dl! phong khae

Cackhoandu'phong du'Qcghi nhan khi Nganhangco nghia vl,l nQhi~n tai do ket qua tu mQtsl,l'ki~n da xay ra, va Ngan hang co kha nang phai thanh toan nghia vl,l nay. Cackhoan dl,l'phong du'Qcxac dinh tren cd so u'octinh cua BanTong Giam doc ve cac khoan chi phi dinthiet de thanh toan nghiaVl,lnQnay t'ili ngay ket thuc nam tai chinh.

Thue

Thue thu nhap doanh nghi~p the hi~n tong gia tri cua so thue phai tra hi~n t'ili va so thuehoan I'ili.

So thue phai tra hi~n t'ili du'Qctinh dl,l'atren thu nhap chiu thue trong nam. Thu nhap chiuthue khac voi IQi nhuan tru'oc thue du'Qctrinh bay tren bao cao ket qua hO'iltdQngkinhdoanh vi thu nhap chiu thue khong bao gam cac khoan thu nhap hay chi phi tinh thue ho~cdu'Qckhau tru trong cac nam khac (bao gam ca la mang sang, neu co) va ngoai ra khongbaogam cacchi tieu khongchiu thue ho~ckhongdu'Qckhau tru.

Thue thu nhap hoan I'ili du'Qctinh tren cac khoan chenh I~chgiCi'agia tri ghi so va cd so tinhthue thu nhap cua cac khoan ml,lCtai san ho~c cong nQtren bao cao tai chinh. Thue thunhap hoan I'ili phai tra phai du'Qcghi nhan cho tat ca cac khoan chenh I~ch t'ilm thai chiuthue, tru khi nQthue thu nhap hoan I'ili phai tra phat sinh tU ghi nhan ban dau cua mQttaisan hay nQphai tra cua mQtgiao dich ma giao dich nay khong co anh hu'ongden IQinhuanke toan ho~c IQinhuan tinh thue thu nhap (ho~c la tinh thue) t'ili thai diem phat sinh giaodich. Tai san thue thu nhap hoan I'ili chi du'Qcghi nMn khi chac chan co du IQinhuan tinhthue trong tu'dng lai de khau tru cac khoanchenh I~cht'ilm thai.

Thue thu nhap hoan I'ili du'Qcxac dinh theo thue suat dl,l'tinh se ap dl,lngcho nam tai sandu'Qcthu hoi hay nQphai tra du'Qcthanh toanoThue thu nhap hoan I'ili du'Qcghi nhan vaobao cao ket qua hO'iltdQngkinh doanh va chi ghi vao von chu so hCi'ukhi khoan thue do colien quanden cac khoanml,lcdu'Qcghi thang vao von chu so hCi'u.

Tai san thue thu nhap hoan I'ili va nQthue thu nhap hoan I'ili phai tra du'Qcbu tru khi Nganhang co quyen hQpphap de bu tru giCi'atai san thue thu nhap hi~n hanh voi thue thu nhaphi~n hanh phai nQpva khi cac tai san thue thu nhap hoan I'ili va nQthue thu nhap hoan I'iliphai tra lien quan toi thue thu nhap doanh nghi~p du'Qcquan Iy boi cung mQtcd quan thueva Nganhangco dl,l'dinh thanh toan thue thu nhap hi~n hanh tren cd so thuan.

Vi~cxac dinh thue thu nhap doanh nghi~p phai nQpva thue thu nhapdoanh nghi~p hoan I'ilicua Ngan hang can cll' vao cac quy dinh hi~n hanh ve thue. luy nhien, nhCi'ngquy dinh naythay dOi theo tung thai kv va vi~c xac dinh sau cung ve thue thu nhap doanh nghi~p tuythuQcvao ket qua kiem tra cua cd quan thue co tham quyen.

CacIO'ilithue khacdu'Qcap dl,lngtheo cck luat thue hi~n hanh t'ili Vi~t Nam.

21

NGAN HANG THlIO'NG M~I COPHAN suu DI@NUEN VI@TTHUVETMINH BAo cAo TAl cHINH (Tiep theo)

MAu s6 B OS/TCTD

3. TOMTAT cAc CHINH sAcH KEToAN CHUVEU (Tiep theo)

Lqi ich cua nhin vien

Tra capthoi vtec ttl nguy~nva beo hiem that nghi~p

Tra cap thOivi~c ttl nguy~n:Trc cap thai vi~c cho nhan vien dLfcjctrlch trLfac vao cu5i maiky bao cao cho toan bo ngLfai lao dong da lam vi~c t~i Ngan hang tu du 12 thang tra len.Thai gian lam vi~c de tinh tro cap thai vi~c la tong thai gian ngLfai lao dong da lam vi~c tmrcte cho ngLfai su dunq lao dong tru di thai gian ngLfai lao dong da tham gia bao hiem thatnghi~p theo quy dinh cua phap lu~t va thai gian lam vi~c da dLfcjcngLfai su dl,mg lao dQngchi tra trc cap thai viec, Muc trich cho m&i nam lam vi~c bang mQt nua rmrc ILfdng binh quanthang theo Lu~t Lao dQng, Lu~t Bao hiem xa hQi va cac van ban hLfang d~n co lien quan.Muc ILfdng binh quan thang de tinh trcj cap thai vi~c se dLfcjcdi'eu chinh vao cu5i m~i ky baocao theo muc ILfdng binh quan cua sau thang gan nhat tinh den thai diem I~p bao cao taichinh. Tang hay giam cua khoan trich trLfac nay se dLfcjcghi nh~n vao Bao cao ket qua ho~tdong kinh doanh.

Bao hiemthat nghi~p

Theo Lu~t vi~c lam sO' 38/2013/QH13 ngay 16 thang 11 nam 2013 va Ngh! d!nh sO'28/2015/Nf)-CP ngay 12 thang 3 nam 2015 quy d!nh chi tiet thi hanh mQt sO'dieu cua Lu~tvi~c lam ve Bao hiem that nghi~p, tlt ngay 01 thang 01 nam 2015, Ngan hang co nghia vl,Jdong bao hiem that nghi~p vai muc bang 1% quy tien ILfdng, tien cang dong bao hiem thatnghi~p cua nhiIng ngLfai tham gia bao hiem that nghi~p va trich 1% tien ILfdng, tien cangthang dong biJOhiem that nghi~p cua tung ngLfai lao dong de dong cling luc vao Quy Baohiem That nghi~p.

Cac hqp cfOngphai sinh tien t~

Cae hllp aong ky h(ln, hoan tliii tlen t~

f)5i vai cac hcjp dong ky h~n, hoan doi va tLfdng lai tien t~, chenh I~ch giiIa gia tr! VND cuasO'ILfcjngngo~i t~ cam ket mua/ban tinh theo ty gia ky h~n va tY gia giao ngay t~i ngay hi~uIl!c cua hcjp dong dLfcjcghi nh~n ngay t~i ngay hi~u Il!c cua hcjp dong nhLf mQt khoan ml,JCtaisan - "Cang Cl,Jphai sinh tien t~ va cac tai san tai chinh khac" neu dLfdng ho~c khoan ml,JCcang ncj - "Cang Cl,Jphai sinh tien t~ va cac tai san tai chinh khac" neu am. Chenh I~ch naysau do dLfcjcphan bo vao khoan ml,JC"Uji/I& thuan tlt ho~t dQng kinh doanh ngo~i h5i" theoky h~n cua hcjp dong. T~i thai diem I~p bao cao tai chinh, cam ket theo cac hcjp dong kyh~n, hoan dOi va tLfdng lai tien t~ dLfcjcdanh gia I~i theo ty gia chinh thuc do Ngan hang NhanLfac cang b5. Lai ho~c la do danh gia I~i dLfcjc h~ch toan vao khoan ml,JC"Lai/I& thuan tltho~t dong kinh doanh ngo~i h5i".

Cac ben lien quan

Cac ben dLfcjccoi la lien quan neu mot ben co kha nang kiem soat ho~c co anh hLfang dang ked5i vai ben kia trong vi~c ra quyet d!nh d5i vai cac chinh sach tai chinh va ho~t dong. MOt bendLfcjccoi la ben co lien quan vai Ngan hang neu:

(a) Trl!c tiep ho~c gian tiep qua mot hay nhieu ben trung gian, ben nay:

Kiem soat ho~c b! kiem soat ho~c ch!u sl! kiem soat chung bai Ngan hang (bao gamcac cang ty m~, cang ty con);Co gop v5n vao Ngan hang va do do co anh hLfang dang ke tai Ngan hang;Co quyen dong kiem soat Ngan hang;

~C'

\JAN

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

(c) Ben lien quan co thanh vien la nhan sl! chinh trong HOi dong Quan tr!, Ban kiem soat vaBan Tong Giam d5c cua Ngan hang;

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

(e) Bien lien quan la mQt Ngan hang trl!c tiep ho~c gian tiep ch!u sl! kiem soat, dong kiemsoat ho~c ch!u anh hLfang dang ke, ho~c co quyen bieu quyet bai bat ky ca nhan nao dLfcjCde c~p den trong diem (c) ho~c (d).

22

NGAN HANG THUO'NG MAl CO PHAN BOO OleN UEN VIeTTHUVET MINH BAo cAo TAl CHINH (Tiep theo)

MAu so B 05/TCTD

3. TOMTAT cAc CHINH SACHKETOAN CHUVEU (Tiep theo)

Uii cd ban tren co phieu

Ngan himg trlnh bay lai co ban tren co phieu cho cac co phieu pho thong. L§i co ban tren cophieu du'c,1Ctfnh bang each lay lai ho~c 1&thu9C ve co dong pho thong cua Ngan himg chiacho so 1u'c,1ngco phleu pho thong blnh quan gia quven lu'u hanh trong narn,

Lai suy giam tren co phieu du'c,1cxac dlnh bang each chia lc,1inhu~n ho~c 1&thu9C ve co dongpho thong cho so 1u'c,1ngco phieu pho thong blnh quan gia quyen luu himh trong narn co tfnhden cac anh hu'angcua cac cong Cl,Jco tinh suy giam tiem nang.

Caecam ket va bao lanh ngoai bang can dO. ke toan

Trong qua trlnh hoat d9n9 kinh doanh, t<;li bat ky thai diem nao Ngan hang luon co cackhoan cam ket tin dunq chua thuc hi~n. Cac khoan cam ket nay a du'ai d<;lngcac khoan chovay va thau chi da du'c,1Cphe duy~t. Ngan hang c[ing cung cap cac khoan bao lanh tai chinhde bao lanh vi~c thl,J'chi~n hc,1pdong cua khach hang doi vai ben thlt ba. Cac giao dlch naydu'c,1cghi nh~n vao bao cao tai chinh khi du'c,1cthl,J'chi~n hay cac khoan phi lien quan phatsinh ho~c thu du'c,1c.

Theo Thong tu' 02 va Thong tu' 09 cua Ngan hang Nha nu'ac, to chltc tin dl,Jngphai thl,J'chi~nphan IO<;lidoi vai cac khoan bao I§nh, chap nh~n thanh toan va cam ket cho vay khong huyngang vo dieu ki~n va co thai diem thl,J'chi~n Cl,Jthe (gc;>ichung la cac khoan cam ket ngo<;libang) vao cck nhom theo quy dlnh t<;liDieu 10 va Dieu 11 cua Thong tu' 02 de quan 1'1,giamsat chat 1u'c,1nghO<;ltd9n9 cap tin dl,Jng.Theo do, cac khoan cam ket ngo<;libang du'c,1cphanIO<;litU' nhom 1 den nhom 5 theo cac mltc d9 rui ro nhu' sau: Ng du tieu chuan, Ng din chu 'I,Ng dllai tieu chuan, Ng nghi nga va Ng co khil nang mat von dl,J'avao tlnh tr<;lngqua h<;lnvacac yeu to dlnh tinh khac cua khoan cam keto Ngan hang khong trich I~p dl,J'phong doi vaicac khoan cam ket va bao lanh ngoai bang can doi ke toano

4. TIEN M~T, vANG B~C, OA Qui"

SOcu6i nam SO'cfiu nam

~~

Trieu VND Trieu VNDTien m~t bangVND 560.665 411.797Tien m~t bang ngoi;lit~ 78.927 68.770

639.592 480.567

5. TIEN Gln: T~l NGANHANGNHA Nl1ac ("NHNN")

so cuOi nam SO'cfiu namTrieu VND Trieu VND

Tien gU'ithanh toan t<;liNHNNbangVND 11.678.348 1.884.762Tien gU'ithanh toan t<;liNHNNbang ngo<;lit~ 541.219 326

12.219.567 1.885.088

23

NGAN HANG TH110NG M~I CO PHAN suu f)leN LIEN VIeTTHUYET MINH BAO cAo TAl cHiNH (Tiep theo)

MAu so B 05/TCTD

5. TlEN Gin T~I NGAN HANG NHA Nl1ac ("NHNN") (Tiep theo)

Tien gUi tal Ngan hanq Nha mloe (NHNN) gam tien gUi dl/ trU' b~t bUQeva tai khoan thanhtoano Theo quy dlnh cua Ngan hang Nha nu'oe ve du' trU' b~t bUQe, cac Ngan hlmg du'<jephepduy tri mQt so du' tha nOi tal tai khoan dl/ trU' b~t buQe. Cu the, theo Quyet dinh so 379/QfJ­NHNN ngay 24 thanq 02 narn 2009, Quyet dinh so 1925/QfJ-NHNN ngay 26 thang 8 nam2011 va Quyet dinh so 1972/QfJ-NHNN ngay 31 thang 8 narn 2011, Thong tu' so 20/2010/TT­NHNN ngay 29 thang 9 nam 2010 va Thong bao so 61/TB-NHNN ngay 04 thang 02 nam 2013,chi tiet ty I~ dl/ trU' bat buoc cu the nhu' sau:

TV I~ du' trU' bat buoc doi voi tien gui bang Dong Vi~t Nam ap dl,lng eho Ngan hang tal ngay31 thanq 12 narn 2016 la:

TV I~ du' trU' bat buoc doi voi tien gUi khong ky hi;ln va co ky hi;ln du'oi 12 thang bangDong Vi~t Nam la 3% tren so du' tien gui binh quan thang tru'oe (ti;li ngay 31 thang 12nam 2015: 3%);

TV I~dl/ trU' bat bUQedoi voi tien gui tu 12 thang tro len bang Dong Vi~t Nam la 1% trenso du' tien gUi binh quan thang tru'oe (ti;li ngay 31 thang 12 nam 2015: 1%).

TV I~ dl/ trU' bat bUQe doi voi tien gUi bang ngoi;li t~ ap dl,lng eho Ngan hang ti;li ngay 31thang 12 nam 2016 la:

TV I~ dl/ trU' bat bUQe doi voi tien gUi khong ky hi;ln va co ky hi;ln du'oi 12 thang bangngoi;li t~ la 8% trEm so du' tien gui binh quan thang tru'oe (ti;li ngay 31 thang 12 nam2015: 8%);

TV I~ dl/ trU' bat bUQedoi voi tien gui tU 12 tMng tro len bang ngoi;li t~ la 6% tren so du'tien gui binh quan thang tru'oe (ti;li ngay 31 thang 12 nam 2015: 6%);

TV I~ dl/ trU' bat bUQedoi voi cae to ehue tin dl,lng ap dl,lng eho tien gUi bang ngoi;li t~ eua caeto ehue tin dl,lng a nu'oe ngoai la 1% tren so du' tien gui phai dl/ trU' bat bUQe (ti;li ngay 31thang 12 nam 2015: 1%).

Tien gLti ~i cac TCTD khacTien gUi khong ky hi;ln:

- Bang VND

- Bang ngOijJihoi

Tien gU1c6 ky hi;ln:

- Bang VND

- Bang ngoijJi hoi

Tong

~,::,i

SO'cu6i nam SO'cfiu nam ~Tri,u VND Tri,u VND .,

609.937 2.567.812 .~

122.905 167.017487.032 2.400.795

7.487.266 2.105.9526.733.860 1.711.932753.406 394.020

8.097.203 4.673.764

6. TlEN GltI VA CHO VAY cAc TCTD KHAC

Cho vay cac TCTD khac- Bang VNDTrong Cl6: chiet khau, tai chi€t khau- Bang ngoi;li t~Trong Cl6: chiet khau, tili chiet khau- Dl/ phong rui ro

Tong

1.184.634 751.884

(4.634) (2.317)-------1.180.000 ..;.7..;:.4=.,;9.:.,:;5.,;;.67:...

9.277.203 -------5.423.331Tong tien gLti va cho vay cac TCTD khac

24

NGAN HANG THlIONG M~ CO PHAN suu aliN LIEN vliTTHUYETMINH BAo cAo TAl CHINH (Tiep theo)

MAu so BOS/TCTD

6. TIEN GUI VA CHOYAYcAc TCTDKHAc (Tiep theo)

T;;'Iingay 31 thang 12 narn 2016, Ngan hang da phan loai tien gU1co ky han va khong kyhan tal cac TCTD khac va cho vay cac TCTD khac theo cac rrurc de;>rui ro nhu' sau:

Socuffinim ~S~o~di~a~u~n~i~m~Trieu VND Trieu VND9.281.837 5.421.014N<;1 au tleu chuan

N<;1 can chu yN<;1 du'ai tieu chuan

N<;1 nghi ngo

N<;1 co kha nang mat von 4.634 4.634

9.281.837 5.425.648

7. cAc CONGCVTAl CHINH PHAI SINH VA cAc TAl SANTAl CHINH KHAc

Tong gia trj eua hqp Tong gia tri ghi so kec10ng(theo tV gia ngay ~-=t:;:;,oa::;;n;,;,-__:_---

hitu hIe Ha) Tai san Cong n«1Tritu VND Tritu VND Tritu VND

T\1Iingay cuoi namCong C(I tai chinh phai sinh tien t6Giao dlch ky han tien t~ 1.336.737 34.683Giao dlch hoan dOi tien t~ 824.791 (15.314)

19.369Gia trj rang 19.369

T\1Iingay diu nam ~;CCong C(I tili chinh phai sinh tiin te CGiao dich ky han tien t~ 550.294 21.610 TRAGIGiao dlch hoan dOi tien t~ 2.092.568 12.586 Df

34.196 ~Gia trj rang 34.196 ~

8. CHOYAYKHAcHHANG

so cu6i nam SOctau namTri~uVND Tritu VND79.594.456 56.126.483

15.349 18.79766.357 19.514

79.676.162 56.164.794

Che vay cae to chuc kinh te, ca nhan treng nu'ocChe vay chiet khau thu'dng phieu va giay to co giaChe vay bang von tai tn;1,uy thac dau tu'

25

NGAN HANG THUONG M~I COPHANBUUOleN LIEN VIeTTHUYETMINH BAOcAo TAl CHINH (Tiep theo)

MAu so B OS/TCTD

8. CHOVAY KHACHHANG(Tiep theo)

Phin tich chat Iu'qng du' nq cho yay

SocuOinam Sofiu namTritu VND Tritu VND

N<;1du tieu chuan 77.802.729 55.045.532N<;1din chu y 985.890 576.589N<;1du'oi tieu chuan 160.520 108.688N<;1nghi ngo 109.998 45.832N<;1co kha nang mat von 617.025 388.153

79.676.162 56.164.794

ViE;!cphan Ioel no du'<;1cthuc hiE;!ntheo Thong nr 02 tnr nhCi'ng khoan nc;1c:1uc:1feukiE;!nc:1u'qcc:1ieuchinh ky han tra no v.3!ho~c gia han n<;1,va giCi' nguyen nhorn nq theo Thong tir so09/2014/TT-NHNN ngay 18 thanq 3 narn 2014 cua Ngan hang Nha mfac ("Thong tir 09").

Phin tich du' nq cho yay theo thai gian

Socuoi nlm sofiu nlmTrieu VND Tritu VND

N<;1ngan han 20.909.750 13.311.720N<;1trung han 42.115.885 26.519.807N<;1dai han 16.650.527 16.333.267

79.676.162 56.164.794

Cac khoan cho vay ngan han co ky han ban c:1audu'ai 1 narn, cac khoan cho vay trung hanco ky han ban dau tu 1 den 5 narn, cac khoan cho vay dai han co ky h~n ban c:1autren 5nam.

Phin tich du' nq cho yay theo doi tu'qng khach hang va theo loti hinh doanh nghiep

-\l)NlSocuOinlm ~S~o~di~a~u~n~l~m=

Trieu VND Trieu VND340.706 324.476

2.828.676 2.510.020

315

18.512.410

4.550.872

26.680.032

258.953

16.348

126.055

26.357.639

Cong ty nha nu'oc

Cong ty TNHH MTV von nha nu'oc 100%

Cong ty TNHH MTV von nha nu'ac tren 50%

Cong ty TNHH khac

Cong ty co phan von nha nu'oc tren 50%

Cong ty co phan khac

Doanh nghiE;!ptu' nhan

Doanh nghiE;!pco von dau tu' nu'oc ngoai

Hqp tac xii va lien hiE;!ph<;1ptac xii

HQkinh doanh, ca nhan

£)dn vi hanh chinh sl,( nghiE;!p,dang doan the va hiE;!phQi

Thanh phan kinh te khac

4.158

79.676.162

26

-4

8.121.189

3.736.681

24.976.851

287.790

22.732

70.822

16.110.0144.219

56.164.794

NGAN HANG THIIONG M~I CO PHAN suu BI@N LIEN VI@TTHUYET MINH BAo cAo TAl CHINH (Tiep theo)

MAu so B 05/TCTD

8. CHO VAY KHAcH HANG (Tiep theo)

Phin tich dU' nq theo lo,i tien t~

so cuOi nlm __ -=SO:.,:-:....,:cfi::,:a:.,:u:....:n:.:,:l::.,:m.:.:..Tri9u VND Tri9u VND74.812.069 50.683.613

4.864.093 5.481.181-------79.676.162 56.164.794

Cho vay bang VND

Cho vay bang nqoai t~

Phin tich dU' nq cho yay theo nganh

so cuOi nlm __ -=SO:..::-:.....;cfi::,;:a:..:u:..:n:.;,:l::,;:m.:..:.Trltu VND Tritu VND

2.564.100 1.578.507

1.198.999 1.309.9824.666.270 2.421.711

Nong nghi~p, lam nghi~p va thuy sanKhai khoang

Cong nghi~p ehe bien, ehe taoSan xuat va phan phOi di~n, khi dot, nu'oe n6ng, hdirunrc va dieu hoa khong khi

Cung cap nu'oe, hoat d9n9 quan 1'1va xu 1'1rae thai,nu'oe thai

Xay dl/llg

Ban buon va ban le, sua chua 0 to, mo to, xe may vaxe e6 d9ng co khac

V~n tai kho bai

Djeh vu luu tni va an uong

Thong tin va truven thong

Hoat <19ngtai ehinh, ngan hang, va bao hiem

Heat <19n9kinh doanh bat <19ngsan

Heat <19n9chuven men, khoa hoc va eong ngh~

Hoat <19nghanh ehinh va djeh vI,! h6 tn,1

Ho~t <19n9eua <1angC9n9 san, to ehue ehinh trj - xah9i, quan 1'1nha nu'oe, an ninh quoe phong; bao <1amxa h9i bat bUge

Giao dl,!eva dao t~o

Y te va ho~t <19n9trc;1giup xa h9i

Ngh~ thu~t, vui ehdi va giai tri

Ho~t d9ng djeh vI,! khae

Ho~t <19nglam thue cae eong vi~e trong h9 gia dlnh,san xuat san pham v~t chat va djeh vI,! tl/ tieu dungeua h9 gia <11nh

Ho~t <19ngeua cae to ehlie va cd quan quoe te

5.027.774 4.480.821

153.926 101.202

23.554.905 19.426.457

7.764.460 6.345.950

1.412.788

3.092.202

68.393

373.155

9.009.211

87.434

68.689

945.514

140.560

98.571

552.305

6.083.779

866.156

39.857

-1

9.169 70.235

23.985

10.970

168.279

128.455

11.206

19.513

1.070.495

152.234

20.292.955 10.449.739

43 -------79.676.162 56.164.794--..;..;..;....;...;.;_.;.._

Ngan himg thl/e hi~n phan lo~i du' n<;1theo lo~i hlnh doanh nghi~p va theo nganh nghe kinhdoanh can eli vao ml,!e <1ichsu dl,!ng khoim vay eua khaeh hang vay von theo hu'ang d~n euaThong tu' so 31/2013{IT-NHNN ngay 13 thang 12 nam 2013 do Ngan hang Nha nu'ae Vi~tNam ban hanh.

27

NGAN HANG THlIONG MAl CO PHAN auu OleN LIEN VIeTTHUYETMINH BAOCAOTAl CHiNH (Tiep theo)

MAu so B 05/TCTO

9. oV' PHONGRUI ROCHOYAY KHACHHANG

Ngan h~mg thuc hi~n vi~e phan loa! n<;1theo Thong tu' 02 va Thong tu 09 cua Ngan hang Nhanu'oe va theo Chinh sikh phan lo~i n<;1va trich I~p dt! phong rui ro tin dunq cua Ngan hang. Dt!phonq rul ro tin dunq tei ngay 31 thang 12 narn 2016 <1u'<;1etrich I~p dl,(a tren ket qua phanloat tong du nc tal ngay 30 thanq 11 narn 2016.

Bien dqng so du' dl! phong rui ro cho yay khach hang trong nam:

Oil phong Oil phong Tong congchung C!! the

Trieu VNO Trieu VNO Trieu VNOT,i ngay diu nam 417.877 276.851 694.728

Dt! phong trieh I~p trong narn 133.625 146.194 279.819(xem Thuyet minh so 31)

So du' phong phet sinh giam do xu Iy rui (45) (4.086) (4.131)ro trong nam

T,i ngay cuoi nam 551.457 418.959 970.416

Bien d9ng so du' du' phonq rul ro eho vay khach hang eho nam tai ehinh ket thuc ngay 31thanq 12 nam 2015 nhu'sau:

Oil phongchung

---_"....;~;,;;,;";;,,Tri(;u VNO

286.813

131.064

417.877 ;.;",;;~_=__....:~:.;.:,;;.

Oil phong Tong congC\l the

Tri(;u VNO Trieu VNO

186.638 473.451

133.696 264.760(43.477) (43.477)

(6) (6)

276.851 694.728

T,i ngay diu nam

Dt! phOng trieh I~p trong namSo dt! phong phat sinh giam do ban nqeho VAMC trong nam

So dt! phong d§ su dl:mg de xu Iy rui rotrong nam

T,i ngay cuoi nam

28

NGAN HANG THUONG M~I CO PHAN BUU DI@N LIEN VI@TTHUYET MINH BAO cAo TAl cHiNH (Tiep theo)

MAu so B OS/TCTD

10. CHUNG KHOAN Diu TU

10.1 ChLtng khoan diu tU' sin sang de ban

So cuoi nam __ -=S:.,:o:..;cfi::.::a:.:u:.,;n:.:;,;a::.::m:.:.:..Tri,u VND Tri,u VND

Chung khoan Nq- ChUng khoan Chinh phu (i)

- Trai phieu do cac TCTD trong mloc phat hanh (ii)

- Trai phieu do cac TCKT trong nlloc phat hanh (iii)

- ChUng khoan N<;1do cac TCTD nlloc ngoai phat hanh

15.426.872

13.703.798

2.494.000

16.816.526

3.006.634

5.189.844

3.942.118

Chung khoan Von- ChUng khoan Von do cac TCTD khac trong nlloc phathanh

872.042 872.042

32.496.712 __ -=2:..:..9.:..::.8;,.=2::.,.7..:..::1:..:..6...;,.4

DII phong rui ro chung khoan sin sang de ban

Dl,f phOng chung chUng khoan n<;1s~n sang de ban (21.863) (34.905)

Dl,f phonq giam gia chUng khoan von s~n sang de ban (244.735) (2.442)

32.230.114 29.789.817

(i): Day la so trai phieu do Chinh quven dja phlldng, trai phieu Ngan hang Phat trien ViI~tNam do Thu tllong Chinh phu chi dao phat hanh bang VND t~i ngay 31 thang 12 nam 2016.So trai phieu nay co ky han tlt 3 den 16 narn va co liii sua't nam tlt 5,0% den 10,8% (ngay31 thang 12 narn 2015: 5,0% den 12,0%). Tien liii dllc,1ctra hang nam.

(ii): Day la so trai phieu do cac to chuc tin dl,lng trong nllcc phat hanh bang VND t~i ngay 31thang 12 nam 2016. So trai phieu nay co ky h~n tu 1 den 15 nam va co liii suat nam tlt5,4% den 12,2% (ngay 31 thang 12 nam 2015: 7,0% den 10,4%). Tien liii dllc,1Ctra vaongay dao h~n ho~c hang nam.

(iii): Day la so trai phieu do cac to chuc kinh te trong nlloc phat hanh bang VND. So traiphieu nay co ky h~n tu 3 nam den 10 nam, va co liii suat nam tlt 7,5% den 10,58% (ngay31 thang 12 nam 2015: tlt 6,5% den 11,0%). Tien liii dllc,1ctra hang thang, hang quy, hangnam ho~c tra cuoi kyo T~i ngay 31 thang 12 nam 2016, Ngan hang dang phan lo~i toan b(>so dll chung khoan nay c nhom nc,1du til~u chuan.

T~i ngay 31 thang 12 nam 2016, Ngan hang the chap chung khoan nc,1la trai phieu chinhphu va chung khoan nc,1do cac TCTD nllcc ngoai phat hanh trj gia 9.590.852 tri~u dong theom~nh gia (ngay 31 thang 12 nam 2015: 6.614.882 tri~u dong) t~i cac to chuc tin dl,lng khaclam tai san dam bao cho cac khoan vay tlt cac to chuc tin dl,lng khac.

29

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

NGAN HANG THIIONG M~I CO PHAN auu DIiN UEN VIiTTHUYET MINH BAO CAO TAl CHINH (Tiep theo)

MAu 50 B OS/TCTD

10. CHUNG KHOAN DAU Til (Tiep theo)

10.2 Tinh tr\lng niem yet cua chUng khoan diu tu'sin sang eta ban

56 cu6i nlm __ ...:5:;:6:..,;d'i::,:a;:.::u:..,:n;.;.;l:;.:m,;,;;.Tritu VND Tritu VND

Chung khoan nQ'ChUngkhoan Chinh phu va tin phieu Kho bac, tinphieu Ngan hang Nha nu'Dc- Oa niem yet 15.426.872 16.816.526

ChUngkhoan Nc;1do cacTCTDtrong nu'Dcphat hanh

- ChLfaniem yet 13.703.798 3.006.634

ChUngkhoan Nc;1do cacTCKTtrong nu'Dcphat hanh

- Cnue niem yet 2.494.000 5.189.844

ChUngkhoan Nc;1do cacTCTDnu'cJengoai phat hanh

- ChLfaniem yetChung khoan v6nChUngkhoanVon do cacTCTDkhac trong nu'Dcphathanh- Oaniem yet

3.942.118

872.042 872.042

32.496.712 29.827.164

10.3 ChUng khoan diu tu' giu eten ngay etao h,n

SOcu6i nlm 56 diu nlm

~

I /Tritu VND Tritu VND :

1.553.047 2.680.135

~

(536.736) (310.055)

1.016.311 2.370.080 ~?

M~nhgia trai phieu d~cbi~tDl/ phong trai phieu d~cbi~t

Chung khoan dau tu giG'den ngay dao han la 55 dir cua trai phieu d~c bi~t phat hanh baiCong ty Quim Iy Tai san cua cac To chuc tin dl,mg Vi~t Nam ("VAMC"). Vi~c h~ch toan ketoan, trich I~p va su dl,mg dl/ phong cac khoan trai phieu d~c bi~t nay du'c;1Cthl/c hi~n theocck hu'ang dan Ngan hang Nha nu'ac ve vi~c Huang dan h~ch toan nghi~p Vl,l mua ban nQxau cua VAMCva to chuc tin dl,lng va cac quy dinh hi~n hanh khac c6 lien quan.

30

NGAN HANG THu'ONG M4I CO PHAN Bu'U fUeN LIEN VIeTTHUVET MINH BAO CAO TAl CHINH (Tiep theo)

MAu so B 05/TCTO

11. oil PHONGRUI ROCHUNGKHOANDiu Tu'

Bien d(mg cac khoan du' phonq giam gia chung khoan dau tu cho nam tai chinh ket thuc ngay31 thang 12 narn 2016 nhu' sau:

Oil phong c..,Oil phong Oil phong the chunggiam gia chung chUng khoan nq

chung khoan khoan nq nAm giii' denvon sin sang sin sang de ngay dao Tong so

de ban ban h!n d~ehonsTri,u VNO Tri,u VND Tri,u VNO Tri,u VNO

T\li ngay diu nam 2.442 34.905 310.055 347.402Dl/ phong trich I~p trong

250.923 14.318 417.459 682.700narn

Dl/ phonq hoan nh~p trong(8.630) (27.360) (190.778) (226.768)narn

T\li ngay cuoi nam 244.735 21.863 536.736 803.334

Tei ngay 31 thanq 12 narn 2016, Ngan hang c:'J§trurc hi~n phan leal cac khoan chUng khoan n(1cua to clurc kinh te chua niern yet thea Dieu 10 Thong nr 02 va Thong tir 09. DII phong rui rocrumq khoan n(1cua to chirc kinh te chua niern yet tal ngay 31 thang 12 nam 2016 du'(1ctrichI~p dl/a tren ket qua phan lo~i du' n(1t~i ngay 30 thang 11 nam 2016.

T~i ngay 31 thang 12 nam 2016, so du' cac khoan chung khoan n(1 cua to chuc kinh te chu'aniem yet c:'Jeudu'(1cphan lo~i vao nhom n(1du tieu chuan.

12. Diu Tu' oAI H4N KHAC

Sodiu nam So cuoi nam~Gia trj Ty phin Gia trj TV phin '~Gia Soc hitn t!i nAmSiii' Gia Soc hitn t!i n'm Iiii' 'I: •'j.

Tri,u VND Tri,u VNO 010 Tri,u VND Tri,u VND 010 :~Diu tU'va~ cac TCKT

Cong ty Co phanChUng khoan 13.750 15.931 11,00 13.750 15.931 5,50Lien Vi~t

Cong ty Co phanPhat trien Xin 8.800 8.800 44,00 8.800 8.800 44,00Man (*)

Cong ty Co phan300.000 300.000 10,00 300.000 300.000 10,00di~n Vi~t Lao

322.550 324.731 322.550 324.731

(*) Ngan hang so hU'u han 20% von gop cua Cong ty Co phan Phat trien Xin Man. Tuy nhien,Ngan hang c:'J§nh~n du'(1c phe duy~t cua Thu Wong Chinh phu ve muc gop von du'oi hlnhthuc khoan dau tu' thu'ang m~i thong thu'ong vu'(1tmuc quy c:'Jjnhhi~n hanh thea Cong vanso 2493mg-DMDN ngay 15 thang 5 nam 2009. Ml,lc tieu ho~t c:'J<}ngcua Cong ty Co phanPhat trien Xin Man la cac ho~t d<}ng tU thi~n a huy~n Xin Man, tinh Ha Giang. Do do,khoan dau tu' vao cong ty nay du'(1c phan lo~i vao tai khoan "Gop von, dau tu' dai h~nkhac" thay VI phan lo~i vao tai khoan "Dau tu'vao cong ty lien ket".

31

NGAN HANG THU'ONG MAl CO PHAN BU'U OleN LIEN VIeT Mlu so B OS/TCTDTHUYET MINH BAO CAOTAl CHiNH (Tiep theo)

13. TAl SAN CODJNH HO'UHINH

Bien dong cua tal san co djnh hflu hlnh trong nam tai chinh ket thuc ngay 31 thang 12 narn2016 nhu' sau:

Nha cLta, Phu'ongchi phi cai May moe, ti,n vin Tili san co

tlo thiit bj tai ctlnh khac TongTri,u VND Tri,u VND Tri,u VND Tri,u VND Tri,u VND

NGUYENGIASo du' dau nam 295.549 320.194 487.654 110.441 1.213.838Mua sam trong narn 57.396 87.561 25.567 170.524Dau nr XDCB hoan

42.796 42.796thanh

Giam do thanh 1'1,(8.491) (3.504) (360) (12.355)nhu'Qng ban

So du' cuoi nam 338.345 369.099 571.711 135.648 1.414.803

GIA TRJ HAO MON LOy KESo dudau narn 49.522 159.949 187.423 49.493 446.387Khau hao trong narn 24.781 44.779 56.599 22.903 149.062Dau tu' XDCB hoan

2.037 2.037thanh

Giam do thanh 1'1,(8.484) (2.783) (360) (11.627)nhu'Qng ban

So du' cuoi nam 74.303 198.281 241.239 72.036 585.859

GIA TRJ CON ~I

~TIlIi ngay cuoi nam 264.042 170.818 330.472 63.612 828.944T,i ngay diu nam 246.027 160.245 300.231 60.948 767.451

Q~ TR,

" I~ 1

~~

32

NGAN HANG THUaNG M~ co PHAN BUU DliN UEN VliT Mlu 50 B 05/TCTDTHUYET MINH BAO cAo TAl CHINH (Tiep theo)

13. TAl SAN CO 0lNH HO'U HINH (Tiep theo)

BiE!ndQng cua tai san co d!nh hU'u hinh trong narn tai ehinh ket thuc ngay 31 thang 12 narn2015 nhu' sau:

Nha cua, Maymoe, PhU'ong Tai san cochi phi ccii titn vin Tongt,o thiet bj tai c1jnhkhac

Tritu VND Tritu VND Tritu VND Tritu VND Tritu VNDNGUYENGIA55 du' dau nam 267.919 259.015 428.318 99.068 1.054.320Mua sam trong narn 60.043 62.311 13.245 135.599Dau tu XDCB hoan

27.630 27.630thanh

rang khac 1.670 1.670Giam do thanh Iy,

(534) (615) (202) (1.351)nhu'<;1ngban

Glarn khac (2.360) (1.670) (4.030)56 dU'cuoi nam 295.549 320.194 487.654 110.441 1.213.838

GIA TRI HAOMONLUY KE55 du' dau narn 29.851 116.754 137.596 32.609 316.810Khau hao trong narn 19.671 42.991 52.598 17.787 133.047rang khac 727 727Giarn do thanh Iy,

(523) (412) (176) (1.111)nhu'<;1ngban

Giarn khac (2.359) (727) (3.086):::56 dU'cuoi nam 49.522 159.949 187.423 49.493 446.387 .c/"

GIA TRI CON~I CCfT,i ngay cuoi nam 246.027 160.245 300.231 60.948 767.451 fT,i ngay diu nam 238.068 142.261 290.722 66.459 737.510 'I:;--I-.

Caethong tin khac vi tai san co "inh hU'uhinh:

So cuOinlm So diu nlmTritu VND Tritu VND

Cam ket mua T5CD co gia tr] Ion trong tu'dng lai 4.978 958

Nguyen gia TSCD hiiu hinh da khau hao het nhu'ng64.940 98.829v~n con su dl,mg

33

NGAN HANG TH110NG M~I CO PHAN auu BlliN UEN VlliTTHUYET MINH BAO CAo TAl CHINH (TUip theo)

MAu s6 B OS/TCTD

14. TAl sAN c6 BJNH VO HiNH

Bien dong cua tal san co d!nh vo hlnh trong narn tai ehinh ket thuc ngay 31 thang 12 narn2016 nhu' sau:

Quyen sLi' Phin mem TongdUDg dit max tinhTri,u VND Tri,u VND Tri,u VND

NGUYEN GIASo du' dau narn 348.270 114.262 462.532Mua sam trong nam 25.000 10.167 35.167Giarn khac (10.086) (10.086)

So du' cuoi nam 373.270 114.343 487.613

GIA TRJ HAO MON LOy KESo dir dau narn 5.399 52.112 57.511Khau hao trong narn 2.752 11.215 13.967Giam khac (10.086) (10.086)So du' cuO'i nam 8.151 53.241 61.392

GIA TRJ CON ~IT,i ngay cuoi nam 365.119 61.102 426.221T,i ngay diu nam 342.871 62.150 405.021

Bien dong cue tai san co dinh vo hlnh trong narn tal ehinh ket thuc ngay 31 thang 12 nam2015 nhu' sau:

Quyen sLi' Phin memTongdung dit maX tinh

Tri,u VND Tri,u VND Tri,u VNDNGUYEN GIASo du dau narn 306.122 80.306 386.428 :

QMua sam trong narn 42.148 31.596 -73.744Tang khac 2.360 2.360 ISo du' cuoi nam 348.270 114.262 462.532 I~GIA TRJ HAO MON LOy KE

.~~

So du dau narn 3.903 39.017 42.920 )

:Khau hao trong narn 1.473 10.735 12.208Tang khac 23 2.360 2.383So du' cuoi nam 5.399 52.112 57.511

GIA TRJ CON ~IT,i ngay cuoi nam 342.871 62.150 405.021T,i ngay Oau nam 302.219 41.289 343.508

Cae thong tin khac ve tai san co djnh vo hinh:Nguyen Gia trj Thai giangia/ Gia khiu ha~ Gia trj con khiu ha~ con

I,i__ ,...h....C1""'P__ I.._y __ .:.:lu::Jy!...;k;,:;i=-__ ~ .:.:I'~iTri,u VND Tri,u VND Tri,u VND Tri,u VND

Nguyen gia eua TSCf) vo hinh khauhao het nhu'ng v~n con StI dl,lngGia tr! cam ket mua, ban TSCf) vohinh co gia tri Ian trong tu'dng lai

25.782 25.782

32.922

34

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

NGANHANGTHlIONG M4I CO PHANauu aI@NLIEN VI@TTHUYETMINH BAOcAo TAl cHiNH (Tiep theo)

MAu so B 05/TCTD

15. TAl SANco KHAC

15.1 Caekhoan phai thu

Soeuoi nlm Socfiu nlm----....;;;.;;;;...=;;.;;;;..;;=;.;;.Tri,u VND Tri,u VND

36.660 15.698

2.902 2.899

40.929 1.100.006

740.790 566.383

Chi phi XDCBdo dang (i)

Tarn lIng cho Ngan sikh Nha mfac (ii)

Tarn lIng mua tai san co djnh (iii)

Tarn lIng cho hoat dQngxay dl/ng phuc vl,I rnuc dich tuthien

D~t coc thue van phOngdai han (iv)

D~t coc tim thue, mua dat (v)

Cac khoan phai thu khac (vi)

730.261

455.000

710.403

1.430.647

1.255.000

2.200.320

2.716.945 6.570.953

(i) 55 du' chu yeu la phi cong trlnh xay dl,l'ng tru so Ngan hang moi phat sinh trong narn 2016:tal L~ng Son tr] gia 19.250 trieu dong, tal Blnh Du'dng tr] gia 15.553 tri~u dong.

(ii) Day chu yeu la 55 tiEm lai phai thu tu Ngan hang Nha nu'oc Vi~t Nam theo chu'dng trlnh h~trl;1lai suat ban hanh kern theo Quyet djnh 55 131/QD-TTg ngay 23 thang 11 nam 2009 cuaThu tu'ong Chinh phu hu'ong dan ve vi~c h~ trl;1lai suat cho cac to chuc, ca nhan vay tien tUcac ngan hang phl,lc VI,I ml,lCdich san xuat, kinh doanh.

(iii) Chu yeu bao gam tien mua sam phan mem trj gia 20.986 tri~u dong (t~i ngay 31 thang 12nam 2015 trj gia 10.412 tri~u dong) va mua sam phu'dng ti~n v~n tai trj gia 18.615 tri~udong (t~i ngay 31 thang 12 nam 2015 trj gia 18.594 tri~u dong). 55 tien t~m ung eho caeeong ty xay dl/ng (t~i ngay 31 thang 12 nam 2015 trj gia 1.071.000 tri~u dong) da du'l;1ehoan het trong nam 2016.

-\ 1

(iv) Bao gam khoan d~t cQevoi so tien trj gia 705.000 tri~u dong (t~i ngay 31 thang 12 nam2015 la 1.410.000 tri~u dong) cho ml,le dich thue van phong dai h~n t~i 55 61 Tran Phu,qu~n Ba Dlnh, Ha N(>i.Toa nha nay van dang trong qua trlnh xay dl,l'ng.

N-III

.(r

(v) La khoim tien d~t cQe de tim thue dat cho cae cong ty co kinh nghi~m trong linh vl/e batd(>ngsan de mua dat ho~c thue nha lam trl,l so t~i cae tinh va thanh ph5 ehu'a co chi nhanheua Ngan hang.

(vi) 55 du' nay bao gam khoan phai thu tu Cong ty Co phan Djeh VI,I Dat Vi~t phat sinh tU hl;1pdong ban khoan nl;1eua Cong ty Co phan Che bien Thl,l'e pham Phu'dng Nam voi gia trj la392.329 tri~u dong (t~i ngay 31 thang 12 nam 2015 trj gia 455.000 tri~u dong), cae khoanphai thu Bu'u di~n tinh va cae khoan phai thu khae.

35

NGAN HANG TH110NG M~I COPHANBl1UoliN LIEN VliTTHUYETMINH BAa cAo TAl cHiNH (Tiep theo)

Mlu so B 05/TCTD

15. TAl SANc6 KHAc (Tiep theo)

15.2 Tai san Cokhac

Socuoi nlm So diu nlmTrieu VND Trieu VND

Chi phi eha phan bo (i) 268.515 135.729Lc;tithe thu'dng rnai (ii) 311.430 380.636Tai san co khac 21.346 26.028

601.291 542.393

(i) Cac khoan chi phi tra tnroc ehe phan bo bao gam:

Socuoi nlm sodiu nlmTrieu VND Trieu VND

42.311 35.17011.632 21.220

115.978 34.80798.594 44.532

268.515 135.729

Tien thue nhil eha phan bo

Chi phi sUa ehU'acai tao tru so

Chi phi eha phan bo ve phi Hoa hong mei giaiChi phi eha phan bo khac (*)

(*) Bao gam trong chi phi ehe phan bo khac lil gia tr] cua cac tili san du'c;teehuyen doi thanheeng cu, dl,lng cu theo quy dlnh cua Thong tir so 45/2013/TT-BTC ngily 25 thang 4 nam 2013cua Be;>Tai ehinh.

(ii) Day lil gia tri Ic;tithe thu'dng mat phat sinh tU' vi~e nh~n von g6p la Ceng ty Djch vu Tietki~m Bu'u di~n ("VP5C") tU'Tong Ceng ty Bu'u di~n Vi~t Nam ("VNPost'') trong nam 2011.

-Nlm na~ Nlm trU'ac ?5

Trieu VND Trieu VND ..,:J

So du' dau nam 380.636 449.843 1;11Phan bo trong nam (69.206) (69.207) nSo du' euoi nam 311.430 380.636 ~)

H'-:::

15.3 Tai san gan nq da chuyen quyen so hU'ucho TCTD,dang cho xU' Iy

T~i ngay 31 thang 12 nam 2016, Ngan hang khong co tai san gan nc;t(fa ehuyen quyen sohU'u eho To ehue tin dl,lng, dang ehe xU' Iy phan lo~i theo hu'ong d~n eua Thong tu' so49/2014/TT-BTC ngay 31 thang 12 nam 2014.

36

NGAN HANG THUO'NG M~I COPHANBUUfUeN LIEN VIeTTHUVETMINH BAOcAo TAl CHiNH (Tiep theo)

MAu 50 B 05/TCTD

15. TAl 5AN co KHAC(Tiep theo)

15.4 Phin tich chat lU'qngtid san co khac tfU'qc phin loti la tai san co rui ro tin d\lng

56cu6i nam 56 diu namTrieu VND Trieu VND

Nc,1du tieu chuan 392.358 897.050Nc,1can chu yNc,1du'oi tieu chuan

Nc,1nghi ngo

Nc,1co kha nang mat van

392.358 897.050

15.5 D....phong rui ro cae tai san Co nqi bang khac

56cu6i nam SOfiu namTrieu VND Trieu VND

Dl,I' phong giam gia himg ton khoDl,I' phong rui ro tin dunq 2.939 6.415

DI/ phOng chung 2.939 6.415DI/ phOng CI,I the

Dl,I' phonq rui ro khac

2.939 6.415

16. CACKHOANNQ'CHiNH PHUVA NGANHANGNHANUaC

310.737

:::::::'oSOfiu nam <,

1';Trieu VND 'J.;82.440 n

6.262.393 M6.344.833 »«

yo..__.-:..'

56 cu6i nam __ ....::..::;...::.:;=-;==Trieu VND

310.737Yay theo ho so tin dunq (*)Yay cam cO'cac giay to co gia

(*) Day la cac khoan vay tu Ngan hang Nha nu'oc Vi~t Nam theo ho so tin dl,mg. Cac khoanvay co ky han goc tu 02 narn den 05 nam va cniu liii suat narn la 3,50% (t~i ngay 31 thang 12nam 2015: tu 4,56% den 4,92%).

37

NGAN HANG THU'ONG MAl CO PHAN BU'UBIeN UEN VIeTTHUYET MINH BAO CAO TAl CHiNH (Tiep theo)

MAu so B 05/TCTD

17. niN GUI VA VAY cAc TCTD KHAC

SOeu6i nam SO diu namTrieu VND Trieu VND

5.240 5.0285.232 5.020

8 8

7.954.653 6.912.5606.868.862 4.636.0001.085.791 2.276.560

6.836.852 4.282.0465.506.245 892.420

Tien gui kh6ng ky h~ncuaeac TCTD khae- Bang VND

- Bang nqoal t~

Tien gui eo ky h~neua eae TCTD khae- Bang VND

- Bang nqoai t~Yay eac TCTD khac- Bang VND

Trong d6: Vay chiet khau, tai chiet khauVay cam co, the chap

- Bang nqoai t~

Trong d6: Vay chiet khau, tai chiet khauVay cam co, the chap

1.330.607 3.389.626

14.796.745 11.199.634

18. niN GUI ClIA KHACH HANG

Thuyet minh theo lo~ihinh tien gUisO'eu6i nam SO' diu namTrieu VND Trieu VND

Tien gUi kh6ng kY h~n 45.745.230 13.460.608- Tien gUi khong ky han bang VND 44.627.694 12.031.074

~- Tien gUi khong ky han bang ngoi;li t~ 1.117.536 1.429.534

2Tien gUi eo kY h~n 65.002.138 63.479.758 A ']- Tien gUi co ky han bang VND 64.028.618 62.370.614- Tien gUi co ky han bang nqoal t~ 973.520 1.109.144

~Tien gUi v6n chuyin dung 72.657 342- Tien gUi von chuven dung bang VND 248 266- Tien gUi von chuven dung bang nqoa! t~ 72.409 76Tien gUi IcY quy 164.869 688.276- Tien gUi ky quy bang VND 150.348 187.288- Tien gUi ky quy bang ngoi;li t~ 14.521 500.988

110.984.894 77.628.984

Thuyet minh theo dO. tu'qng khach hang, IO\llihinh doanh nghiep

sO'eu6i nam __ -=SO~-:....::di==a:.:u:..:n~a:.:.m:.:..Trieu VND Trieu VND68.060.185 43.149.97042.924.709 34.479.014-------110.984.894 77.628.984

Cac to chltc kinh teCa nhan

38

NGAN HANG THlIONG MAl CO PHiN suu f)leN UEN VIeTTHUYETMINH BAOCAOTAl CHINH (Tiep theo)

MAu so B 05/TCTD

19. VONTAl TRQ',UYTHACDiu TlI, CHOYAYTCTDCHIU RUI RO

SO' cuOinam 50' diu nam--....;;;;.;;;;...;;;;.;~=;.;.;;.Trieu VND Trieu VND

Von nh~n cua cac to chirc, ca nhan khac bangngo~i t~ (*) 1.107.950 1.094.500

1.107.950 1._0_9_4._5_00...

(*) So du' cua khoan rnuc "Von nh~n cue cac to chirc, ca nhan khac bang ngo~i t~" la khoanvon uy thac nh~n du'<;1CtU' 6<)Tai chinh trong narn 2014 trl gia 50 tri~u U5D.

20. PHATHANHGIAYTO'c6 GIA

S6cuOinam ~S~6~d'i~a~u~n~a~m~Trieu VND Trieu VND

4.100.000 2.000.0004.100.000 2.000.000--------4.100.000 2.000.000

Giiy to co gia bing VNDM~nhgia

Nam 2016, Ngan hang phat hanh them 2.100.000 tri~u l10ng giay to c6 gia c6 ky han tU' 2narn den 10 narn, liii suat narn tU' 8,2% l1en 9,0% (t~i ngay 31 thang 12 nam 2015 tr] gia2.000.000 tri~u l10ngky han tren 5 nam, liii suat narn tU' 8,2% l1en8,5%).

21. CACKHOANNQ'KHAC

Cackhoan phai tra n<)ib<)Cac khoan phai tra ben ngoai (i)QUy khen thu'ong, phuc Iqi

/;SOT~~ =~':: ~:::~ =~':: ~~

203.206 4'198.~ '\2.027.403 1.706.739 0.. '

_____ ~2~.4~3=5-----~7~.9~7~7 12.233.044 1.718.914

39

NGAN HANG TH110NG M~I COPHAN Bl1UOleN UEN VIeTTHUYETMINH BAOCAo TAl cHiNH (Tiep theo)

21. CACKHOAN NQ'KHAC(Tiep theo)

(i) Chi that cac khoan phai tra bin ngoai

Cackhoan lai va phi phai traPhaitra ve xay dl/ng co banPhaltra ve mua sam Tai san co dinhTien giO'ho va dc;1ithanh toanNghia vu thue phai nop (ii)Phaitra hoa hong dich vu eho buu di~n tinhLai nh~n trudc trai phleu Chinh phuCackhoan phai tra thanh toan the cao Vi Vi~tPhi cam ket bao lanh nh~n tnrdcCac khoan phal tra ehodich vu the

Phai tra tien ban no, ban tai san dam bao nc;1ho~ekhai thac tai san dam bao nocac khoan phai tra khac

MAu so B OS/TCTD

Socuoi nam Socfiu nam (*1Tri,u VND Tri,u VND1.670.585 1.470.556

55.373 66.7369.916 38.31012.163 12.423

130.080 53.56644.207 32.2216.152

29.496 83915.147 10.770

18.737 6.8077.180 7.080

28.367 7.431

2.027.403 1.706.739

(*) Mot 55 khoan trlnh bay I~i eho rnuc dich so sanh

(ii) Chi tiet nghia VI,I thue phai nOp

Thue gia tr! gia tangThue thu nh~pdoanh nghi~pCaelo~i thue khae

?.~ITR,

SOcuoi nam So cfiu nam ITri,u VND Tri,u VND2.692 1.753

\,fI'~118.000 43.178"

9.388 8.635130.080 53.566

22. TiNH HiNH THlIc HleN NGHIA VV vCn.NGANSACHNHA Nl16'C

so dU'diu Phat sinh trong nam SodU'cuoinlm SOphai nOp SOda nOp nlm

Tri,u VND Tri,u VND Tri,u VND Tri,u VND

Thuegia tr! gia tang 1.753 11.902 10.963 2.692Thuethu nh~pdoanhnghi~p 43.178 285.072 210.250 118.000CaeIOi;lithue khae 8.635 51.200 50.447 9.388

53.566 348.174 271.660 130.080

40

NGAN HANG THU'ONG MAl CO PHAN BU'UBIEN uEN VIETTHUYET MINH BAO CAO TAl CHiNH (Tiep thtio) .

MAu so B 05/TCTD

23. VONVA cAc QUY

Bien dQng cac khoan muc chinh thuQc von chu so huu:

LqinhuinThting dU' Quyd .... Quy d....tru bO sau thue

v6n phong tai sung v6n c1ieu Quy c1iu tU' chU'aphinV6n c1ieuIi co ehin chinh Ii va ehat triSn eh6i Tong c2n9Trieu VND Trieu VND Trieu VND Trieu VND Trieu VND Trieu VND Trieu VND

sO' dU'c1iu nam 6.460.000 63.331 464.960 244.715 3.793 363.721 7.600.520Lc;1inhu~n trong nam 1.062.786 1.062.786Trich I~p quy trong narn (*) 100.965 53.139 (194.825) (40.721)Tra co tuc trong narn (**) (290.700) (290.700)

sO' dU'cu6i nam 6.460.000 63.331 565.925 297.854 3.793 940.982 8.331.885

(*) Theo Ngh! quyet Di;'IihQi dong Co dong ngay 28 thang 3 nam 2016 da du'c;1Cphe duy~t, Ngan hang da thuc hi~n trich I~p cac quy tu lc;1inhu~nnam 2015, trong do co vi~c phe duy~t trich I~p quy khen thu'ong, phuc lc;1ivoi so tien la 40.721 tri~u dong.

(**) Theo Ngh! quyet so 1025/2015/NQ-HDQT ngay 30 thang 12 nam 2015 cua HQi dong Quan tr], Ngan hang da chi tra co tuc cho cac co dongcua Ngan hang dc;1t1 nam 2015 voi tV I~ chi tra la 3% tren tong m~nh gia co phan so hU'u trong thang 01 nam 2016 va theo Thong bao so156/2015/TB-HDQT ngay 21 thang 3 nam 2016 cua HQi dong Quan tr!, Ngan hang da chi tra co tuc cho cac co dong clla Ngan hang dc;1t2 nam2015 voi tV I~chi tra la 1,5% tren tong m~nh gia co phan so hU'utrong thang 3 nam 2016 (so tien chi tra la 290. 700 tri~u dong).

41

1/ C)/ .2:: ,;;.. s;? (') \ '0\\

NGAN HANG THlIO'NG MAl CO PHAN auu BI@NUEN VI@TTHUYETMINH BAOCAOTAl CHINH (Tiep theo)

MAu so B 05/TCTD

23. VON VA CACQUY (Tiep theo)

Chi tiet co phieu eua Ngin hang nhLi sau:

so euOinim SOcJiu nimBdnvj Bon vi

So 1u'c;1ngco phieu dang ky phat hanh 646.000.000 646.000.000So 1u'c;1ngco phieu da ban ra cong chung- Co phieu pho thong 646.000.000 646.000.000- Co phieu u'u dai

So 1u'c;1ngco phieu dang luu hanh

- Co phieu pho thong 646.000.000 646.000.000- Co phieu u'u dai

M~nh gia co phieu dang luu hanh (VND) 10.000 10.000

Co tU'e:

Cophieu pho Cophieu u'u diitbDOSI

Trieu VND Trieu VNDCo tuc da tra/Tong so Co phan 290.700Co Wc da tratCo phan 0,045

::)1-24. THU NH~P LAI VA CACKHOANTHU NH~P TlIO'NG Ttl )

Nim nal Nim trU'itc N,

Trieu VND Trieu VND L-,

Thu nh~p lai tien gui 254.385 430.296 -Thu nMp liii cho yay khach himg 6.342.591 4.360.214 I)

-:Thu phi W nghi~p vu bao lanh 46.170 51.467

Thu lai W kinh doanh, eJautu' chung khoan NQ 2.264.574 2.126.617

Thu nh~p khac W hoat d9ng tin dl,lng 131 166

8.907.851 6.968.760

25. CHI PHI LAI VA CACCHI PHI TlIO'NG Ttl

Nim nal Nim trU'itcTrieu VND Trieu VND

Tra lai tien gui 4.158.817 3.943.201Tra lai tien yay 169.834 115.232Tre lai phat hanh giay to c6 gia 202.322 7.304Chi phi ho~t dQng tin dl,lng khac 2.161 8.856Chi hoa hong moi giai tiet ki~m bu'u di~n 350.947 274.264

4.884.081 4.348.857

42

NGAN HANG THU'ONG MAl CO PHAN BU'UoliN UEN VI@TTHUYET MINH BAO cAo TAl cHINH (TUip theo)

Mlu so B 05/TCTD

26. LAI THUANTU'HO~T OQNGDICH VV

Nim nal Nim trltacTri,u VND Tri,u VND

Thu nhip tu ho,t dqng dich v\I 164.177 78.543- Thu tir nghi~p vu thanh toan va ngan quy 48.837 37.213

- Thu nr nghi~p vu uy thac va tu'van 20.156 5.887

- Thu dlch vu khac 95.184 35.443

Chi phi cho hoet dqng dlch v\I 88.112 72.498- Chi ve djch vu thanh toan va ngan quy 46.697 30.508

- Chi phi khac 41.415 41.990

Ui thuan tu heat dqng dich v\I 76.065 6.045

27. LAI/(LO) THUANTU'HO~T OQNGKINH DOANHNGO~ HOI

Nim nal Nim trltacTritu VND Tritu VND

Thu nhip tu haft dOng kinh doanh ngofi hoi 454.090 279.184- Thu tlt kinh doanh nqoai t~ 201.908 113.008

- Thu tlt cac cong cu tal chinh phai sinh tien t~ 252.182 166.176

Chi phi cho ho,t dOng kinh doanh ngofi hOi 316.279 289.653107.687 =- Chi ve kinh doanh nqoai t~ 61.925 1::

- Chi ve cac cong Cl,l tai chinh phai sinh tien t~ 254.354 181.966 J(

Ui/(L6) thuan tu haft dOng kinh doanh 137.811 (10.469) lEI

ngofi hoi 01'1

28. (LO)/LAI THUANTU'MUABANCHUNGKHOANOAUTU' .-

Nim nal Nim trltacTritu VND Tritu VND

Thu nh~p tu mua ban chung khoan dau tu' 33.730 6.863(Chi phi) ve mua ban chung khoan dau tu' (13.877) (4.336)(Chi phi)/Hoan nh~p dl/ phong rui ro chung (242.293) 8.432khoan dau tu'

(L6)/Ui thuan tu mua ban chung khoan(222.440)diu tit 10.959

43

NGAN HANG THUaNG MAl CO PHAN BUU OleN LIEN VliT MAu SO B 05/TCTDTHUYET MINH BAO CAOTAl CHiNH (Tiep theo)

29. (LO) THUAN TU HO~T OQNGKHAC

Nam nal Nam trU'oeTri,u VND Tri,u VND

Thu nhip tit ho,t dqng khae 5.365 16.757Thut~thanh Ijt~i sAn 553 458Thu nhap khac 4.812 16.299

Chi tit ho,t dqng khae 148.602 155.248Chi cong tac xii hOi 126.478 62.170Chi phi khac 22.124 93.078

(La) thuan tit ho,t dqng khae (143.237) (138.491)

30. CHI PHi HO~T OQNG

Nlm nal Nlm trU'oeTri,u VND Tritu VND

Chi nOpthue va eac khoan phi, It phi 67.790 55.792Chi phi eho nhin vien 1.023.221 679.507- Chi Iu'dng va phu cap 869.775 555.487- Cac khoan chi dong gop theo Iu'dng 79.247 70.129- Chi tro cap 748 887- Chi khac cho nhan vien 73.451 53.004 '-5Chi ve tai san ,

454.633 414.902- Chi khau hao tai san co dlnh 163.029 145.254- Chi thue tai san I

164.201 168.943 1- Chi bao du'ang va sua chua tai san 66.739 48.102 II- Chi phi dl,!ng Cl,!va thiet b] 54.085 48.349 -- Chi khac ve tai san 6.579 4.254 \"

Chi eho ho,t dOngquan Iy eong v\l 429.634 365.924- Cong tac phi 18.478 18.111- Chi ve cac hoat dong doan the cua TCTD 277 608- Chi phi thong tin lien lac vi~n thong 5.806 4.809- Chi phi in an, tiep th], va khuyen mal 70.470 43.191- Chi khac cho hoat dong quan Iy 334.603 299.205Chi nOpphi bao hiem tien gUi eLlakhaehhang

52.997 44.901Chi phi hO\lltdOngkhae 3.213 2.430

2.031.488 1.563.456

44

NGAN HANG TH110NG M~I COPHANauu BI@NLIEN VI@T MAu SOB 05/TCTDTHUYETMINH BAOCAo TAl CHiNH (Tiep theo)

31. CHI PHi DII PHONGRUI ROTiN DVNG

Nim nal Nim tru'itcTrieu VND Trieu VND

Chi phi du' phong eho vay khach himg 279.819 264.760(Thuyet minh so 09)

(Hoan nhap) du' phonq eho trai phieu doanh (13.042) (3.225)nghi~p (Thuvet minh so 10)

Chi phi du' phonq eho trai phieu VAMC 226.681 238.458Chi phi du' phonq tien gui tal to clurc tin dl,lng 2.317 2.317khae

(Hoan nhap) du' phong eho khoan ban nc chua (3.476)thu du'qctien

492.299 502.310

32. CHI PHi THUETHU NH~P DOANHNGHI@P("TNDN")

Nim nal Nim tru'ocTrieu VND Trieu VND

Lqi nhuin tru'oc thue TNDN 1.347.858 421.937fJ{eu chinh cho cec khoen

C9n9: Cac khoan chi phi khong du'<;Iekhau tnr 48.461 27.320::::::::

Thu nhip chju thue 1.396.319 449.257 '0,<,

Trong (f6: ry- L<;Iinhuan tnroc thue (.fu'<;IChu'anguu (.fai AJIthue 139.202 n- Lqi nhuan tnroc thue khong (.fu'<;IChu'angu'u (.fai 1.396.319 310.055 .Mthue /.y..1

:~Thue suat TNDNap dunq eho cac chi nhanh (.fu'<;IC 20% 20%hu'ang u'u (.faithueAnh hu'angcua vi~e (.fu'<;Iegiam thue 50% 50%Thue suat TNDN thong thu'ong 20% 22%

Chi phi thue TNDN tinh tren thu nhip chjuthue trong nu'oc 279.264 82.133

Dieu ehinh theo bien ban thanh tra nam tru'ae (10.045)Thue TNDN b! truy thu sau quyet toan thue 5.808

Tong chi phi thue TNDN trong nam 285.072 72.088

45

NGAN HANG THliONG MAl CO PHAN auu OleN UEN VIeTTHUYET MINH BAO CAO TAl CHiNH (Tiep theo)

MAu so B OS/TCTD

33. LAI co BAN TREN co PHIEU

(i) LCJinhuan sau thue:

Nim na~ Nim trU'iK:Trieu VND Trieu VND

LCJinhu~n sau thue 1.062.786 349.849Trich I~p cac quy khen thu'ang, phuc ICJi (40.721) (11.225)

LCJinhuan phan bo cho co dong sa hG'uco phieu pho1.022.065 338.624thong

(ii) SO'co phieu pho thong blnh quan gia quyen

Nim na~ Nim trU'occs phieu c6 phieu

SO'co phieu pho thong d1'3phat hanh dau nam mang 646.000.000 646.000.000sang

Anh hu'ang cua so co phieu d1'3phat hanh trong nam

So blnh quan gia quven cua co phieu pho thong de646.000.000 646.000.000tinh l1'3ico ban tren co phieu

(iii) L1'3ico ban tren co phieu

Nim nax Nim trU'oc ~VND VND 2Lii cCIban tren c6 phieu 1.582 524 ]

34. TIEN VA CAC KHoAN TlIaNG OllaNG nEN ~

Tien va cac khoan tu'dng du'dng tien the hi~n tren bao cao lu'u chuyen tien t~ bao gam cackhoan tren bang can doi ke toan sau day:

SocuOi nam SofiunimTrieuVND Trieu VND

639.592 480.56712.219.567 1.885.088

8.097.202 4.673.764

20.956.361 7.039.419

Tien m~t t<;li quy (*)Tien gLti t<;li NHNN (*)

Tien gLti va cho vay cac TCTD khik c6 ky h<;lndu'oi3 thang

(*) SO'du' tien m~t t<;liquy, tien gU'i t<;liNHNN va tien gU'i thanh toan t<;licac TCTD khac (Ju'gctrlnh bay chi tiet t<;liThuyet minh sO'4, sO'5 va sO'6.

46

NGAN HANG THu'aNG M~I co PHAN Bu'U fUeN LIEN VIeTTHUYETMINH BAo cAo TAl cHiNH (Tiep theo)

MAu so B OS/TCTD

35. TINH HINH THU NH~P cAN BQ, CONGNHAN VIEN

I. Tong so can bq, cong nhan vien binh quan(ngllo.)II. Thu nhip cua can bq, cong nhan vien (trieucfOng)1. Lu'dngco ban2. Cackhoan phu cap3. Thu nh~p khac4. Tong thu nh~p (1+2+3)5. Tien Iu'dngblnh quan thanq6. Thu nh~p blnh quan thanq

___ -=..:N:,::a:.:.:m:.:....:.::n.::a..._y __ ---=N:.:.;a::.:m:.:.:...,:t::.r.::II.::C1=.,c

4.523 3.723

564.482 383.40689.273 160.93416.021 11.148

669.776 555.48810,40 8,5812,34 12,43

36. TAl SAN BAODAM

36.1 LO(lihinh va gia tr] tai san bao dam nlm giLi'cua khach hang

Gia trj t,i thai diem lip bao cao(Trieu VND)

SocuOi nam so diu namBat dQngsanDQngsanChUngtlt co giarai san khac

74.692.838 49.460.85834.552.518 3.993.59810.980.125 8.136.84364.026.451 51.866.796

184.251.932 113.458.095

36.2 Cac tili san bao dam nlm giLi'va dltqc phep ban hoic dem cli bao clam cho ben thU' batrong trltang hqp chu so hO'utai san van co kha nang tra nq JT~i ngay 31 thang 12 narn 2016, Ngan hang khOng nam giG'tai san bao dam nao rna Nga·hang du'c;1Cphep ban ho~c dern di bilO dam cho ben thu ba trong tru'ang hc;1pchu so hU'ut'sc'mv§n co kha nang tra nc;1.

37. NGHIA VV NQ'TIEM AN VA cAc CAMKETDlIA RA

Trong qua trlnh ho~t dQngkinh doanh, Ngan hang su dl,lng cac cong Cl,ltai chinh lien quan dencac khoan ml,lCngoai bang can doi ke toanoCac cong Cl,ltai chinh nay chu yeu bao gam caccam ket bao lanh va thu' tin dl,lng. Cac cong Cl,lnay ding t~o ra nhG'ngrui ro tin dl,mg choNgan hang ngoai cac rui ro tin dl,mgda du'c;1Cghi nh~n trong nQibang.

Rui ro tin dl,lng cua cac cong CI,Itai chinh ngo~i bang du'c;1cdinh nghia la kha nang Ngan hangphai tra thay do khach hang khong thl/c hi~n ho~c thl/c hi~n khong dung cac nghia VI,Ida camketo

Cam ket bao lanh la cac cam ket ma Ngan hang cap cho khach hang de giao dich voi mQt benthu ba, bao gam nhieu lo~i nhu' bao lanh vay von, bao lanh thanh toan, bao lanh thl/c hi~nhc;1pdong, bao lanh dl/ thau ... Rui ro tin dl,lng doi voi bao lanh vay von, bao lanh thanh toanve cd ban giong voi rui ro cho vay khach hang; cac lo~i bao lanh khac co muc dQ rui ro thaphdn.

Giao d!ch thu' tin dl,lng thu'dng m~i la lo~i giao d!ch trong do Ngan hang cung cap cong cl,I taichinh cho khach hang cua minh, thong thu'ang la ngu'ai mua/nha nh~p khau hang hoa va benthl,l hu'ong la ngu'ai ban/nha xuat khau. Phan lo~i theo thai h~n thanh toan, co 2 lo~i la Thu' tindl,lngtra ngay va Thu' tin dl,lng tra ch~m.

47

NGAN HANG THlIONG MAl CO PHANsuu DleN UEN VI@TTHUYETMINH BAOCAOTAl CHINH (Tiep theo)

Mlu so B 05/TCTD

37. NGHIA VI) NQ'TIEM AN vA CACCAMKETDlIA RA (Tiep theo)

Rui ro tin dl,mg doi voi nghi~p vu thu' tin dl,lng thu'ong thap, voi dieu ki~n Ngan himg co thekiem soat du'c;1Chang hoa. Thir tin dunq tra ch~m co the tiem an rui ro cao hon thu' tin dunqtra ngay. Khi Ngan hang trurc hi~n tra tien theo thu' tin dl,lngjcac cam ket bao lanh rna khachhang khong tien hanh thanh toan cho Ngan hang thl Ngan hang co quyen cho vay bat bue}ctheo thea thuan da ky ket tru'oc do cue Ngan hang va khach hang.

Ngan hang thu'ong yeu cau khach hang ky quy de dam bao cho cac cong cu tai chinh co lienquan den tin dunq khi can thiet. Gia tri ky quy dao de}ng tu 0% den 100% gia tri cam ket du'(1Ccap, tuy thuoc vao rrurc de}tin c~y cua khach hang do Ngan hang danh gia.

Ngoai ra, Ngan hang du'a ra cac cam ket co dieu ki~n du'oi d;;lng cam ket giao dich hoan doi liiisuat, cam ket mua ban giay to co gia va cac cam ket khac.

Chi tiet phan IO;;licac khoan cam ket ngo;;li bang theo Thong tu' 02 va Thong tu' 09 cua Nganhang Nha nu'oc t;;li thai diem ket thuc nam tai chinh nhu' sau:

So cuOi nlm __ -=S:.,:0:..::di:.:8:.:u:...:n:.:,:l:.:m.:,:_Tri~u VND Tri~u VND4.216.580 5.153.332-------4.216.580 5.153.332

Nc;1du tieu chuan

38. BAOcAo BQPH~N

Bao cao be} ph~n chia theo vung dia Iy t;;li ngay 31 thang 12 nam 2016 va cho nam tai chinhket thuc ngay 31 thang 12 nam 2016 nhu' sau:

Tong tien gui, Tong tien gul, Kinh doanhTong du' nq tien vay (til tin vay (cong va diu til' Tong

cho va! sin} n~} chung khoan doanh thu Tong chi I!hiTri,u VND Tri,u VND Tri,u VND Tri,u VND Tri,u VND Tri,u VND

Mien Bac 43.866.764 86.553 54.537.402 140.000 3.402.907 3.017.978MienTrung 10.732.073 34.399 15.550.379 808.051 876.676Mien Nam 23.773.850 41.507 20.979.856 2.004.000 2.693.563 1.176.201Khong phan 1.303.475 21.338.945 40.232.689 31.905.759 2.838.760 3.609.640vung

79.676.162 21.501.404 131.300.326 34.049.759 9.743.281 8.680.495

48

NGAN HANG THo'ONG M~I CO PHAN Bo'U OI@NLIEN VI@TTHUYET MINH BAo cAo TAl CHINH (Tiep theo)

MAu so B OS/TCTD

39. HO~T UQNG UY THAc VA U~I LV KHCNG CHIU RUI RO

so cuoi nam __ -=S:.::o:..,:cfi::,:a:.:u:.,:n::,:a::,:m:,:.Trieu VND Trieu VND

Von cho vay uy thac aau tir nhan tu cac to crurc 2.961.085 1_.8_2_8_.4_4_32.961.085 1.828.443

40. NGHIep VI) VA so mr ver cAc BEN LIEN QUAN

Trong qua trlnh hoat al)ng kinh doanh, Ngan himg co cac khoan tien gui, tien vay va cacgiao dlch khac voi cac ben lien quan la cac co deng Ion cua Ngan hang.

Giao djch chu yeu voi cac ben lien quan phat sinh trong nam nhu' sau:

Nam nall Nam tru'ocTrieu VND Trieu VND

Chi phi liiiCeng ty Co phan Him Lam 2.503 1.232

Tong Ceng ty Buu di~n Vi~t Nam 99.477 236.767

Thu nh,p liiiCeng ty Co phan Him Lam 49.296 169.961

So du' chu yeu voi cac ben lien quan tal ngay ket thuc nlen dl) ke toan nhu' sau:

Tien gLti khong IcY h{ln va co IcY h{ln t{li NginhangCeng ty Co phan Him LamTong Ceng ty Bu'udi~n Vi~t NamT{lm amg xiV dl/ng cong trinhCeng ty Co phan Him Lam

O,t cQc thue "atCeng ty Co phan Him Lam

T\lm ltng chi phi sua chua tr\l si:Sva cac congtrinh tLi thienCeng ty Co phan Him LamCac khoan phai thu khacCeng ty Co phan Him LamTong Ceng ty Bu'udi~n Vi~t NamUi phai thuCeng ty Co phan Him Lam

Liii phai tra cho hc;1pdOng tien gLti cO IcY h{ln

274.4856.547.148

190.8952.779.837

.~~CI:ACHDEvatc;'.~

so cuOi nam __ ..:::SO:!!:-:...!di~a=.!u~n:.::a~m:!!.Trieu VND Trieu VND

1.050.000

100.000

544.081 514.740

23.862

2.6231.038.862

169.961

Ceng ty Co phan Him Lam

Tong Ceng ty Bu'udi~n Vi~t Nam85

49.87313

33.666

49

NGAN HANG THIIONG MAl CO PHAN auu OleN UEN VIeTTHUYETMINH BAOCAOTAl CHINH (Tiep theo)

MAu so B OS/TCTD

41. CONGCVTAl cHINH

Ngay 06 thanq 11 narn 2009, BQTal chinh (fa ban hanh Thong tir so 210/2009{IT-BTC("Thong tir 210") hu'angd~n ap dunq ChuanrmrcBaocaoTai chinh QUocte ve trlnh bay baocao tai chinh va thuyet minh thong tin c:JO'ivai cong Cl,.1 tai chinh co hi~u hrc cho cac nam taichinh bat (fau tu ho~c sau ngay 01 thang 01 nam 2011. Thong nr 210 (fa dira ra cac (finhnghia ve cong cu tai chinh, bao gem tai san tai chinh va nc;1phal tra tai chinh, cong cu taichinh phai sinh va cong cu von cung nhu'quy (finh eachtlurc phan loal, trlnh bay va thuyetminh cac loai congCl,.lnay.

Do Thong tir 210 chi quy (finh viec trlnh bay bao cao tai chinh va thuyet minh thong tin (foivai cong cl,.ltai chinh, cac khai niem du'ai(fay theo Thong tu' 210 chi ap dl,.lng(foi vai viec I~pThuyet minh so 41 tren bao cao tai chinh. Cackhoan ml,.lCtai san va nc;1cua Ngan hang v~ndu'c;1Cghi nh~nva h~chtoan theo cacquy (finh hien hanh cua cac chuanml/c ke toan, che (fQke toan ap dl,.lngcho cac to chuc tin dl,.lngt~i Viet Nam va cac quy (finh lien quan cua Nganhang Nha nu'ac.

Tai san tai chinh

Cactai san tai chinh cua Nganhimg theo ph~mvi cuaThong tu' 210 bao gem tien m~t, vangb~c, da quy, cac khoan tien, vang gUi t~i Ngan hang Nha nu'acViet Nam, tien gUi t~i cck tochuc tin dl,.lngkhac va cho vay cac to chuc tin dl,.lngkhac, cac khoan cho vay khach hang,chung khoan dau tu', dau tu' dai h~n khac, cac tai san co khac va cac tai san theo cac hc;1P(feng phai sinh tien t~.

TheoThong tu' 210, tai san tai chinh (fu'c;1cphan lo~i mQtcach ph':"hc;1p,cho ml,.lC(fich thuyetminh trong bao cao tai chinh, thanh mQttrong cac lo~i sau: -

.\• Tai san tai chfnh dllcjc ghi nh~n theo gia tr! hcjp 1'1thong qua bao cao ket qua hOi)t d(jng

kinh doanh:

LamQttai san tai chinh thea man mQttrong cac (fieu kien sau:

'fiH.1Ta) Tai san tai chinh du'c;1cphan lo~i vao nhom chung khoan nam giiI (fe kinh doanh neu:

~ Du'c;1Cmua ho~ct~o ra chu yeu cho ml,.lC(fich ban I~i/mua I~i trong thai gian ngan; ::

~ Co bang chung ve vi~c kinh doanh cong Cl,.l(fo nham ml,.lc(fich thu lc;1itrong nganh~n; ho~c

~ CongCl,.ltai chinh phai sinh (ngo~i tru cac cong Cl,.ltai chinh phai sinh (fu'c;1Cxac (finhla mQthc;1pdeng bao lanh tai chinh ho~cmQtcongCl,.lphong ngua rui ro hieu qua).

b) T~i thai diem ghi nh~n ban dau, Nganhang xep tai san tai chinh vao nhom phan anhtheo gia tr! hc;1PIy thong qua bao cao ket qua ho~t (fQngkinh doanh.

• Cackhoan Oautil giil (fen ngay (fao hi)n:

La cac tai san tai chinh phi phai sinh vai cac khoan thanh toan co (finh ho~c co the xac(finh va co ky h~n dao h~n cO'dinh ma Ngan hangco y (finh va co kha nang giiI (fen ngay(fao h~n, ngo~i tru:

a) Cac tai sim tai chinh ma t~i thai (fiem ghi nh~n ban (fau (fa (fu'c;1Cxep vao nhom ghinh~n theo gia tri hc;1pIy thong qua bao cao ket qua ho~t (fQngkinh doanh;

b) Cactai san tai chinh da (fu'c;1cxep vao nhoms6n sangde ban;

c) Cactai san tai chinh thea man dinh nghia ve cac khoancho vay va phai thu.

50

NGAN HANG THUO'NG M4J CO PHAN BUU BI@N UEN VI@TTHUYET MINH BAO cAo TAl cHiNH (Tiep theo)

MAu so B 05/TCTD

41. CONGCVTAl CHiNH (Tiep theo)

Tai san tai chinh (Tiep theo)

• Cck khoen cho vay va phili thu:

La cac tai san tai chinh phi phai sinh vai cac khoan thanh toan co djnh ho~c co the xacdjnh va khong du'<;1Cnlern yet tren th] tru'ong, ngo~i tnr:

a) Cac khoan rna Ngan hang co 'I djnh ban ngay ho~c se ban trong tu'dng lai gan du'c;1cphan lo~i la tai san nam giG'cho rnuc dich kinh doanh, va cac lo~i tai san ma tal thaidiem ghi nh~n ban dau du'<;1CNgan hang xep vao nhorn ghi nh~n theo gia tr] hc;1p1'1thong qua bao cao ket qua hoat dQngkinh doanh;

b) Cac khoan du'<;1cNgan hang xep vao nhorn s~n sang de ban tal thai diem ghi nh~nban dau; ho~c

c) Cac khoan rna ngu'oi nam giG'co the khong thu hoi du'<;1Cphan Ian gia tr] dau nr bandau, khong phai do suy giam chat 1u'c;1ngtin dl,lng, va du'c;1Cphan lo~i vao nhom s~nsang de ban.

• Tai sim s9n sang de ban:

La cac lo~i tai san tai chinh phi phai sinh du'<;1cxac djnh la s~n sang de ban ho~c khongdu'c;1cphan lo~i la:

a) Cac khoan cho vay va cac khoan phai thu;

b) Cac khoan dau tu' giG'den ngay dao h~n;

c) Cac ti!i san tai chinh ghi nh~n theo gia trj h<;1p1'1thong qua bao cao ket qua ho~tdQngkinh doanh.

Cong nq tai chinh'G:,\1II~

Cong nc;1 tai chinh cua Ngan hang theo ph~m vi cua Thong tu' 210 bao gam cac khoan nc;1Chinh phu va Ngan hang Nha nu'acVi~t Nam, tien gUi va vay cac to chuc tin dl,lng khac, tiengui cua khach hilng, von tai trc;1,uy thac dau tu', cho vay TCTDchju rui ro, cac giay to co giaphat hanh va cac khoan phai tra khac.

-,.

Theo Thong tu' 210, n<;1phai tra tai chinh, cho ml,lc dich thuyet minh trong bao cao tai chinh,du'<;1Cphan lo~i mQt cach phu h<;1pthanh:

• Cackhoan cong m;l tai chinh dt/(;/cghi nh~n theo gia tri h(;/p1'1thOng qua bao cao ket quaho~t (/9ng kinh doanh:

a) MQtkhoan cong nc;1 tai chinh thoa man mQt trong cac dieu ki~n sau:

./ Du'c;1c mua ho~c t~o ra chu yeu cho ml,lCdich ban I~i/mua I~i trong thai gianngan;

./ Co bang chung ve vi~c kinh doanh cong Cl,ldo nham ml,lc dich thu lc;1ingan h~n;ho~c

./ Cong Cl,ltai chinh phai sinh (ngo~i tru cac cong Cl,ltai chinh phai sinh du'c;1Cxacdjnh la mQt hc;1Pdong bao lanh tai chinh ho~c mQt cong Cl,lphong ngua rui rohi~u qua).

b) T~i thai diem ghi nh~n ban dau, Ngan hang phan lo~i cong nc;1 tai chinh vao nhomphan anh theo gia trj hc;1p1'1thong qua bao cao ket qua ho~t dQngkinh doanh.

51

NGiN HANG THIIONG M~I CO PHAN BOOOI@NU~N VI@TTHUVET MINH BAO cAO TAl cHiNH (Tiep theo)

MAu s6 B OS/TCTD

41. CONGCV TAl cHiNH (Tiep theo)

Cong nc}'tai chinh (Tiep theo)

• Cck khoen ding na tai chfnh cJu'(fcxac cJinh theo gia tri phan bo:

Cac khoan cong nc;1tai chinh khong du'c;1Cphan leal vao nhorn du'c;1cghi nh~n theo gia tr]hop IVthong qua bao cao ke't qua hoat de;;ngkinh doanh se du'c;1Cphan lot;livao nhom cackhoan cong no tai chinh du'c;1Cxac dinh theo gia trt phan boo

Bu tru eae tai san va cong nc}'tai chinh

Cac tai san tai chinh va cong nc;1tai chinh du'c;1Cbu tnr va gia tr] thuan se du'c;1ctrinh bay trenbang can d5i ke toan neu, va chi neu, Ngan hang co quyen hc;1pphap thl,(c hi~n vi~c bu trucac gia tri da du'c;1cghi nh~n nay va co V dinh bu tru tren cd so thuan, ho~c thu du'c;1Ccik taisan va thanh toan nc;1phai tra dong thai.

Chinh sach quan Iy rui ro lien quan den cac cong C\l tai chinh

He;;idong Quan tri Ngan hang co trach nhi~m chung trong vi~c thiet I~p va giam sat khungquan Iv rui ro cua Ngan hang. He;;idong Quan tri Ngan hang da thanh I~p Ban kh~mtoan varui ro (ARCD) co trach nhi~m xay dl,(ngva giam sat cac chinh sach quan Iv rui ro cua Nganhang theo tung linh vl,(cquan IV.Toan be;;cac Ban thue;;cHe;;idong Quan tri deu co cac thanhvien chuyen trach va khong chuyen trach va dinh ky bao cao len He;;idong Quan tri ve cachot;lt dong cua minh.

Chfnh sach quan IV rui ro cua Ngan hang du'c;1Cthiet I~p nham xac dinh va phan tich nhO'ngrui ro ma Ngan hang g~p phai, nham I~p ra cac ht;lnmuc rui ro phu hc;1Pva cac bi~n phapkiem soat, va nham giam sat rui ro va tuan thu cac ht;lnmuc. Cac chfnh sach va h~ th5ngquan Iv rui ro du'c;1cthu'ong xuyen soat xet de c~p nh~t nhO'ngthay doi ve dieu ki~n thitru'ong, cac san pham va dich Vl,lNgan hang cung cap. Thong qua cac hot;lt de;;ngdao tt;lOvacac tieu chuan va h~ th5ng quan lV, Ngan hang hu'ong den vi~c phat trien me;;tmoi tru'ongkiem soat co ky lu~t va co tfnh tich cl,(c trong do toan be;;cac nhan vien cua Ngan hang hieuro du'c;1cvai tro va nghia Vl,lcua minh.

Kh5i Kiem toan Ne;;ibo va Kh5i Chien 1u'c;1cva Quiln Iv rui ro cua Ngan h~lng thl,(c hi~n caccue;;csoat xet dinh ky va dot xuat d5i voi cac h~ th5ng va thu tl,lCkiem soat quan Iv rui ro vabao cao ket qua soat xet len He;;idong Quan trio

Cung voi vi~c thiet I~p cac bo ph~n va chfnh sach quan Iv rui ro lien quan den cac cong Cl,ltai chinh, Ngan hang cling thl,(c hi~n ph5i hc;1pvoi cac d5i tac trong linh vl,(ccong ngh~ thongtin, vien thong ho trc;1cong tac quan IV rui ro bang vi~c xay dl,(ng h~ th5ng tfch hc;1pcac congCl,lquan Iv rui ro nham bao v~ khach hang, nha cung cap va tang cu'ong sl,( phat trien benviIng cua Ngan hang.

Cac chfnh sach rui ro tien t~, rui ro lai suat, rui ro tin dl,lng va rui ro thanh khoan du'c;1cphantich chi tiet tt;li cac Thuyet minh sO'42, 43, 44 va 45.

Xac dinh gia trj hc}'pIy cua cong C\l tai chinh

Ngan hang su dl,lng phu'dng phap va gia dinh sau day de u'octfnh gia tri hc;1pIv: Gia tri hc;1pIv cua tien m~t va tien gui ngan ht;lntu'dng du'dng voi gia tri ghi so cua cac khoan ml,lc naydo nhO'ngcong Cl,lnay co ky ht;lnngan.

Cac cong Cl,ltai chinh cua Ngan hang du'c;1ctrinh bay chi tiet theo bang du'Oiday:

52

NGAN HANG THlIO'NG MAl CO PHAN BOO DIEN uEN VIETTHUYET MINH BAo cAo TAl CHiNH (Tiep theo) .

41. CONGcu TAl CHiNH (Tiep theo)

Gill! tr] ghi so(Khong bao gam d\l' phong)

MAu so B 05/TCTD

Gia tri hc}'pIySo euo. nlm So fiu nlm __ =~~~"'"-Trieu VND Trieu VND

T;}i san t;}i chinhTien m~t tal quyTien gUi tal Ngan himg Nham/ae (NHNN)Tien gUi tai cacTCTD khac va eho vay cacTCTD khacCac eong cu tai ehinh phai sinh va cac tai san tai ehinh khac

Chovay khach hangChung khoan dau tirTai san tai ehinh khac

639.592 480.56712.219.567 1.885.0889.281.837 5.425.648

19.369 34.19679.676.162 56.164.79434.049.759 32.507.2993.254.489 4.427.156

139.140.775 100.924.748

310.737 6.344.83314.796.745 11.199.634

110.984.894 77.628.9844.100.000 2.000.0001.107.950 1.094.5001.699.869 1.563.433

133.000.195 99.831.384

Cong nq tai chinhCackhoan nc;1Chinh phu va NHNNTIen gUi va vay cac TCTD khacTien gUi cua khach hangPhat hanh giay to co gia

Von ti!i tro, uy thac dau nr, ehovay TCTD chiu rui roCackhoan nc;1phai tra tai ehinh khae

Soeuoi nlm Sofiu nlmTrieu VND Trieu VND

639.592 480.56712.219.567 1.885.0889.281.837 5.425.648

* ** ** ** *

* ** ** ** ** ** *

(*) Ngan hang ehu'adanh gia gia tr; hc;1pIy eua tai san tai ehinh va eong nc;1tai ehinh nay tc;lingay ket thue nam tai ehinh do Chuanml,l'eke toan Vi~t Namcling nhu'caequy d!nh hi~n hanh ehu'aco hu'angd~n el,lthe ve vi~e xae d!nh gia tr! hc;1PIy eua caetai sim ti!i ehinh va eong nc;1tai ehinh.

53

NGAN_HANG THl!ONG, M~I,CO PfiAN BUU DI@N UEN VI@TTHUYET MINH BAO CAO TAl CHINH (Tiep theo)

MAu SO B 05/TCTD

41. CONG CV TAl CHiNH (Tiep theo)

Phan I09i tai san tal ehinh va eong nc tai ehinh tal ngay 31 thang 12 nam 2016:

Tali san tai chinh

Tien m~t tal quy

Tien gUi tal Ngan himg Nha ml'oe (NHNN)

Tien gUi tal cac TCTD khac va eho vay cacTCTD khac

Cac eong cu tai ehinh phai sinh va cac tai santai ehinh khac

Cho vay khach hang

ChUng khoan dau tir

Tal san tai ehinh khac

Cong nq tai chinh

Cac khoan n(1Chinh phu va NHNN

Tien gUi va vay cac TCTD khac

Tien gUi cua khach hang

Phat hanh giay to co gia

Von tai tro, uy thac dau tu', eho vay TCTD ehiurui ro

Cae khoan n(1phai tra tai ehinh khac

Gia tr] ghi so

Giii'den Cho vay vaH\IIch toancac sin sangKinh doanh ngay dao khoan phai de ban theo gia tr] Tong cC)ng

han thu phin bo

Tri~u VND Tri~u VND Tri~u VND Trieu VND Tri~u VND Tri~u VND

639.592 639.59212.219.567 12.219.567

9.281.837 9.281.837

19.369 19.369

79.676.162 79.676.1621.553.047 32.496.712 34.049.759

3.254.489 3.254.489

12.878.528 1.553.047 92.212.488 32.496.712 139.140.775

310.737 310.737

14.796.745 14.796.745110.984.894 110.984.8944.100.000 4.100.000

1.107.950 1.107.950

1.699.869 1.699.869

133.000.195 133.000.195

54

NGAN HANG THU'ONG M~I CO PHAN BU'UtUeN UEN VIeTTHUYET MINH BAo cAo TAl CHINH (TUip theo)

MAu so B OS/TCTD

42. RUI RO TIEN Te

Rul ro tien t~ la rul ro rna gia tr] cue cac eong cu tai ehfnh b] thay doi xuat phat tU nhU'ngthay doi ve tv gia. Ngan hang du'c;1ethanh I~p va hoat dQng tal Vi~t Nam voi dong tien baocao la VND. Ngan hang chu yeu sU' dl,lng Do la My va Dong Vi~t Nam de hach toan cac hoatdQng cua mlnh. Do cac bao cao ehfnh cua Ngan hang du'c;1etrlnh bay bang Dong Vi~t Nam,cac bao cao tai chinh cua Ngan hang co kha nang b] anh hu'ong boi nhU'ng bien dQng tv giagiU'a Do la My va Dong Vi~t Nam.

Rui ro trong cac giao dlch bang ngoi;li t~ cua Ngan hang se lam phat sinh lai ho~e I~ ngoi;li t~va cac khoan lai hay I~ nqoal t~ nay se du'c;1eghi nh~n vao bao eao ket qua hOi;lt dQng kinhdoanh. Rui ro nay bao gom cae tai san va eong nc;1eua Ngan hfmg co nguon goe tien t~khong phai bang 10i;li tien t~ hi;leh toan eua Ngan hang, cae don vi tien t~ eua tien m~t ti;liquy, tien gUl ti;li va eho vay cae to ehue tfn dl,lng khae, chung khoan dau tu', tien gui va tienvay cae to ehue tfn dl,lng khae va tien gU'i eua khaeh hang.

Ngan hang da thiet I~p hi;ln mue tri;lng thai eho tUng 10i;litien t~ dl/a tren h~ thOng danh giarui ro nQi bQ eua Ngan hang va cae quy dinh eua Ngan hang Nha nu'oe. Tri;lng thai dong tiendu'c;1equan Iy hang ngay va chien 1u'c;1ephong nglla rui ro du'c;1eNgan hang sU' dl,lng de dambao tri;lng thai dong tien du'c;1eduy trl trong hi;ln mue da thiet I~p. Ngan hang cling duy trltri;lng thai ma de co the thu lai tll bien dQng tv gia.

55

NGANHANGTHliONG MAl COPHAN auu DIENLIENVIETTHUYETMINHBAOCAOTAl CHiNH(Tiep thEio) .

42. RUIROTIENT~ (Tiep theo)

Mlu SOB05/TCTD

Gia tr] ghi so cua cac tai san bang tien va eeng n<;1bang tlen thea IO<;iihlnh tien t~ t<;ii ngay 31 thanq 12 narn 2016 nhu' sau:EURdu'Q'equy USDdu'qcquy Caengo,i t~ khae

CHiT1EU VND doi doi du'deguydoi __ -----,.-:---=T;.;::o.:..;.ng...Tri~uVND Tri~uVND Tri~uVND TrieuVND TrieuVND

TaisanTien m~t tal quy

Tien gUi tal Ngan himg Nha mtoe (NHNN)Tien gUi tal cac TCTD khac va eho vay cac TCTD khac (*)Cong cu tai ehinh phai sinh va cac tai san tai ehinh khac (*)Cho vay khach hang (*)Chung khoan dau tu (*)Gop v5n, dau tu dai han (*)Tai san cO'dinh

rai san Co khac (*)Tongtili san

NQ'phaitra vavonehusa hiiuCac khoan ng Chinh phu va NHNN

Tien gUi va vay cac TCTD khac

lien gUi cua khach hang

V5n tai tre, uy thae dau tu', eho vay TCTD eh!u rUi ro

Phat himh giay to co gia

Cae khoan ng khae (*)V5n va cae quy

TongNQ'phaitra vavonehusa hiiu

Tr,ng thai tien t~ nOibangTr,ng thai tien t~ ngoti bangTrtng thai tien t~ nOi,ngo,i bang

(*) Kheng bao gam dl! phong rui roo

560.66511.678.3488.041.399

19.369

74.812.06834.049.759

324.7311.255.1656.066.746

4.415

639.59212.219.5679.281.837

19.369

79.676.16234.049.759

324.7311.255.165

156 6.180.396------19.753 143.646.578

304 78.609541.219

1.216.440 19.583

4.864.094

136.808.250------7 ------4.726

113.487 -------6.813.849

310.73712.380.338

108.806.908 3.480

4.100.0002.209.9188.331.885

2.416.4072.166.0231.107.950

8.483

7 23.119

136.139.786----3-.-48-7- ------668.464 1.239

165.046.315 25.817165.714.779 27.056

56

1k~:2~'X~

5.713.499 8.483-------1.100.350 11.270

28.551.807 1-------29.652.157 11.271

14

310.73714.796.745

110.984.8941.107.9504.100.0002.233.0448.331.885

141.865.255

1.781.323193.623.940195.405.263

NGAN HANG THUONG M~I CO PHAN BUU BIeN UEN VIeTTHUVET MINH BAO CAO TAl CHiNH (Tiep theo)

MAu so B OS/TCTD

43. RUI RO LAI SUAT

Rui ro I§i suat la kha nang thu nh~p ho~e gia tr] tai san cua Ngan hang b] anh hLfang khi I§isuat tren th] trLfang bien d9n9.

Cac hoat dQng cua Ngan hang chiu rui ro ve bien d9n9 I§i suat khi cac tai san thu I§i va n(1phai tra chju I§i dao han tal nhung thai diem khac nhau ho~e vai nhung gia trt khac nhau.M9t so tai san khong co ky han cu the ho~e rat nh9Y cam vai I§i suat va khong tLfdng ungvai tUng khoan eong n<;1cu the.

Tai san va eong n<;1cua Ngan hang dLf(1ephan 109i theo thai han sam hon thai han dinh gia19i theo hcp dong ho~e theo ngay dao han va I§i suat trurc te tal ngay ket thuc nam taiehfnh. Ngay dinh gia 19i tai san va ngay dao h9n dl,f kien co the khae nhieu so vai ngay quydinh trong h<;1pdong, d~e bi~t vai ngay dao h9n tien gUi eua khaeh hang.

Rui ro I§i suat eua Ngan hang co the xuat phat tu h09t d9ng dau tLf va h09t d9ng huy d9n9von va eho vay.

Thai h9n dinh 19i I§i suat thl,fe te la thai hi;ln con 19i tfnh tU thai diem I~p belo eao tai ehfnheho tai ky dinh 19i I§i suat gan nMt eua cae khoan ml,le tai san va nguon von. Cae gia dinhva dieu ki~n sau dLf<;1eap dl,lng trong phan tfeh thai h9n xae dinh 19i I§i suat thl,fe te eua caetai san va eong n<;1eua Ngan hang:

Tien m~t t9i quy, gop von dau tLf dai h9n va cae tai san co khae (bao gom tai san codinh, bat d9n9 san dau tLf va tai san co khae) dLf(1exep 109i la khoan ml,le khong ehiu I§i;

Tien gui t9i Ngan hang Nha miae Vi~t Nam dLf(1exep 109i la tien gui thanh toan, do do kyhi;ln dinh Ii;li I§i suat thl,fe te dLf<;1exep 109i den m9t thang;

Thai h9n dinh 19i I§i suat thl,fe te eua chung khoan dau tLf phl,l thuQe vao quy dinh ve I§isuat eua to ehue phat hanh doi vai tUng 109i chung khoan; )N

NHIll(tT

Thai h9n dinh 19i I§i suat thl,fe te eua cae khoan tien gUi va eho vay cae TCTD; cae khoaneho vay khaeh hang; cae khoan n<;1Chfnh phu va Ngan hang Nha nLfae Vi~t Nam; caekhoan tien gui va vay cae TCTD va khoan ml,le tien gUi eua khaeh hang dLf(1exae dinhnhLf sau: -9~

• Cae khoan ml,le co I§i suat co dinh trong suot thai gian eua h<;1pdong: Thai hi;lndinh 19i I§i suat thl,fe te dl,fa tren thai gian dao h9n thl,fe te tfnh tU thai diem I~pbelo eao tai ehfnh;

• Cae khoan ml,le co Iai suat tha noi: Thai h9n dinh 19i I§i suat thl,fe te dl,fa tren kydinh 19i I§i suat gan nhat tfnh tu thai diem I~p bao eao tai ehfnh.

Thai h9n dinh 19i I§i suat thl,fe te eua khoan ml,le phat hanh giay to co gia dl,fa tren thaigian dao hi;ln thl,fe te eua tUng 109i giay ta co gia; phl,l thuge vao quy dinh ve I§i suat euaNgan hang doi vai tUng d<;1tphat hanh.

Thai h9n dinh 19i I§i suat thl,fe te eua khoan ml,le nguon von tai tr(1, uy thae dau tLf, ehovay TCTD ehiu rui ro dl,fa tren thai gian dao hi;ln thl,fe te eua giao dieh do cae giao diehnay co I§i suat co dinh.

Thai h9n dieu ehinh I§i suat thl,fe te eua cae khoan vay khae la tu 1den 5 nam.

Thai h9n dieu ehinh I§i suat thl,fe te eua cae khoan n<;1khae la tU 1den 3 thang. Trenthl,fe te, cae khoan ml,le nay co the co thai gian dieu ehinh I§i suat khae nhau.

DC)nh9Y do; va; /ai suat

Do Thong tLf 210 khong hLfang d~n el,l the ve each thue thl,fe hi~n phan tfch d9 nh9Y I§i suatnen Ngan hang ehLfa thl,fe hi~n vi~e trlnh bay cae thong tin nay.

57

NGAN HANG THU'ONG MAl CO PHAN BU'UBIEN LIEN VIET MAu 56 B OS/TCTDTHUYET MINH BAO CAO TAl CHiNH (Tiep theo) -

43. RUI RO LAI 5UAT (Tiep theo)Trong han

Qua h,n Khongchiu Iii Ben 01 Tit01-03 Tit03-06 Tit06 -12 Tit01-05 Tren05 Tongthang thang thang thang nam namTrieuVND TrieuVND TrieuVND TrieuVND TrieuVND TrieuVND TrieuVND TrieuYND TrieuVND

TaisanTIenm~t tai quy 639.592 639.592TIengUi t"i Ngan himg Nha

12.219.567 12.219.567nu'oc(NHNN)TIengUi va cho vay cacTCTD 4.634 5.936.408 2.910.795 430.000 9.281.837khac (*)

Cacceng cu tai chfnh phai sinh19.369 19.369va cac tai san tai chfnh khac (*)

Chovay khach hang (*) 1.873.433 2.016.871 4.924.342 6.403.950 7.023.993 42.017.624 15.415.949 79.676.162Chungkhoan di3utu (*) 872.042 950.575 367.105 152.665 735.287 20.002.838 10.969.247 34.049.759Gopvon, di3utu' dai han (*) 324.731 324.731Tai san co dinh 1.255.165 1.255.165rai san Co khac (*) 6.180.396 6.180.396Tongtai san 1.878.067 9.291.295 21.123.421 8.202.242 6.986.615 7.759.280 62.020.462 26.385.196 143.646.578Nqphai traCackhoan nQChfnhphu va

73.256 69.116 80.793 58.365 29.207 310.737NHNNTIengUi va vay cacTCTDkhac 11.710.595 1.650.212 221.590 1.955 1.199.392 13.001 14.796.745TIengUi cua khach hang 61.486.489 18.960.368 15.383.946 12.027.737 3.125.760 594 110.984.894Von tai tro, uy thac di3utir, cho

1.107.950 1.107.950vay TCTDcntu rui roPhathanh giay to co gia 200.000 3.900.000 4.100.000Cackhoan nQkhac (*) 2.233.044 2.233.044Tongnq phai tra 2.233.044 73.270.340 20.679.696 15.686.329 12.088.057 5.662.309 3.913.595 133.533.370Mii'cchenh nhn cam VOl Iii 1.878.067 7.058.251 (52.146.919) (12.477.454) (8.699.714) (4.328.777) 56.358.153 22.471.601 10.113.208suit nvi bangCaccam ket ngo"i bang co tacde}ngtoi muc de}nh"y cam voiliii suat cua cac tai san va cengnQMii'cchenh nhn cam v6'iIii 1.878.067 7.058.251 (52.146.919) (12.477.454) (8.699.714) (4.328.777) 56.358.153 22.471.601 10.113.208suit nvi, ngo,i bang

(*) Khong baa gam dl/ phong rui ra.

58

.1' .1 ~ --: ~ W~ }<J1jj

NGAN HANG THU'ONG M~I COPHAN BU'UOI@NLIEN VI@TTHUYETMINH BAOCAOTAl CHiNH (Tiep theo)

MAu so B OS/TCTD

44. Rlil ROTiN DVNG

Ngan hanq chiu rul ro tin dunq trong qua trlnh cho vay va dau tu cCing nhu' khi Ngan hangdong vai tro trung gian thay mat khach hang hay cac ben thu ba khac hay khi Ngan hangcap bao lanh.

Rui ro khi cac ben doi tac khong co kha nang thanh toan n!;1du'!;1cgiam sat mQt each lien tuc,De quan Iy du'!;1Crmrc dQ rui ro tin dunq, Ngan hang co gang chi giao dich vai cac doi tac couy tin tin dunq cao va khi thich hop, se yeu cau co tai san dam bao,

Rui ro tin dunq chinh rna Ngan hang g~p phal phat sinh tU cac khoan cho vay va ung tnroccua Ngan hang. Muc dQ rui ro tin dl,lng nay du'!;1Cphan anh theo gia tri ghi so cua cac tai santren bang can doi ke toano Ngoai ra Ngan hang con g~p phai rui ro tin dl,lng nqoai bang du'aidc;tngcac cam ket cap tin dl,lng va cap bao lanh.

Muc dQ t~p trung cua rui ro tin dl,lng (nQi bang hay ngoc;ti bang) phat sinh tu cac cong Cl,ltaichinh ton tc;ti theo tung nhom doi tac khi cac nhom nay co cac d~c diem kinh te tu'dng tl/nhau ma co the khien kha nang tra n!;1cua cac nhom doi tac nay se b! anh hu'ang tu'dng Wnhu' nhau khi co cac bien dQng ve dieu ki~n kinh te hay nhCi'ngdieu ki~n kMc.

Muc dQ t~p trung chu yeu cua rui ro tin dl,lng phat sinh theo khu vl/c va theo loc;ti khachhang lien quan den cac hoc;tt dQng dau tu', cho vay va ung tru'ac, cam ket cap tin dl,lng vacap bao lanh cua Ngan hang. Ngan h~mg co rui ro t~p trung chu yeu vao mQt so nganh kinhte nhat d!nh.

Quan Iy va kiE~msoat rui ro tin dl,lng du'!;1cthl/c hi~n thong qua cac chinh sach va thu tl,lC colien quan, trong do co chinh sach quan IV rui ro tin dl,lng va hoc;tt dQng cua HQi dong ALCO,Phap che, Quan IV rui ro va Phong chong rlIa tien va HQi dong Tin dl,lng. Ngan hang tienhanh pMn loc;tin!;1doi vai cac khoan cho vay va ung tru'ac cho khach hang va cac to chuc tindl,lng khac dl/a tren Thong tu' 02 va Thong tu' 09, qua do thu'ong xuyen danh gia rui ro cuacac khoan n!;1co van de, n!;1xau, va de xuat bi~n phap xu IV phu h!;1p.

De quan Iy rui ro tin dl,lng, Ngan hang su dl,lng cac cong Cl,lnhu' xay dl/ng cac chinh sach vaban hanh cac quy d!nh lien quan den cong tac quan IV rui ro tin dl,lng, xay dl/ng cac quytrlnh tin dl,lng, thl/C hi~n ra soat rui ro tin dl,lng, xay dl/ng h~ thong xep hc;tng tin dl,lng vaphan loc;tin!;1,phan cap tham quyen trong hoc;tt<1Qngtin dl,lng.

Caetai sim tai ehinh di qua h,n nhu'ng khong bj giam gia

Cac tai san tai chinh b! qua hc;tnnhu'ng khong b! giam gia cua Ngan himg bao gam cac khoancho vay b! qua hc;tn nhu'ng so du' dl/ phong can trfch I~p theo cac Chuan ml/c ke toan Vi~tNam, Che dQ ke toan va cac quy d!nh hi~n hanh khac ap dl,lng cho cac to chuc tin dl,lng Vi~tNam ("VAS") la bang khong. Tuoi n!;1cua cac tai san tai chinh da qua hc;tn nhu'ng khong b!giam gia du'!;1ctrlnh bay du'ai day:

DuBi 90 nAayTrieu VND

202.536

Qua h,n

Cho vay khachhang

91-180 nAay 181-360 nsayTrieu VND Trieu VND

27.203 27.704

Tren 360 nAayTrieu VND

66.233

Ngan hang hi~n dang nam giCi'cac tai san dam bao la bat dQng san, dQng san, cac giay to cogia va cac loc;titai san dam bao khac cho cac tai san tai chinh nay. Ngan hang chu'a xac <1!nhdu'!;1Cday du gia tr! h!;1pIy cua cac tai san dam bao nay do chu'a co cac hu'ang d~n Cl,l thecCing nhu' chu'a co cac thong tin th! tru'ong can thiet. Cho ml,lc <1fchxac d!nh tai san co bjgiam gia tr! va co phai trfch I~p dl/ phong hay khong theo VAS, gia tr! cac tai san dam baonay du'!;1cxac d!nh theo quy d!nh tc;tiThong tu' 02 va Thong tu' 09.

59

NGANHANGTHlIONG M~ c6 PHAN auu OleN UEN VIeTTHUYET MINH BAO cAO TAl CHINH (TUip theo)

MAu so B OS/TCTD

45. RUI RO THANH KHOAN

Rui ro thanh khoan la I09i rui ro d~n den ton that va/ho~e mat kha nang thanh toan ehoNgan hang khi Ngan hang khong du v5n kha dunq vai chi phi hcp Iy vil/ho~e khong the bantai san vai chi phi hop Iy va/ho~e phai huy dQngcac nguon v5n vai chi phi eao vao dung thaidiem rna Ngan hang can de dap ung cac nghia vu thanh toan, tai chlnh rna Ngan hang phaithuc hi~n. Rui ro thanh khoan phat sinh do nhi'eu nguyen nhan nhu' su mat can d5i ve thaigian dao han cua tai san nc;1,tal san co, su nh9Y cam cua tai san tal chlnh vai thay doi I§isuat, rui ro khong dam bao nghia vu thanh toan cua Ngan hang.

Thai gian dao han cua cac tai san va eong nQthe hi~n thai gian con 19icue tai san va eongnc;1tinh tu thai diem I~p bao eao tai ehinh den ky thanh toan theo quy dinh trong hc;1pdongho~etrong dieu khoan phat hanh.

Cae gia dinh va dieu ki~n sau du'c;1eap dl,lng trong phan tfch thai gian den h9n eua cae taisan va eong nc;1tren bang can d5i ke toan eua Ngan hang:

Tien gUi t9i Ngan hang Nha nu'aedu'c;1exep I09i la tien gUi thanh toan, trong do bao gamtien gui dl/ trU' bat buQe.SO'du' eua tien gUi dl/ trU' bat bUQephl,l thuQe vao thanh phanva ky h9n eua cae khoan tien gUi eua khaeh hang t9i Ngan hang.

Thai gian dao h9n eua chung khoan dau tu' du'c;1etinh dl/a tren ngay dao h9n tren hc;1Pdong eua tung I09i chung khoan.

Thai gian den h9n eua cae khoan tien gUi va eho vay cae TCTD khae va cae khoan ehovay khaeh hang du'c;1exae dinh dl/a vao ngay den h9n eua hc;1pdong quy dinh. Thai gianden h9n thl/e te co the thay dOi do cae khe u'ae eho vay du'c;1egia h9n. Ngoai ra, caekhoan eho vay khaeh hang du'c;1ethe hi~n bang gia tri con 19isau khi tru di dl/ phong ruiroo

Thai gian den h9n eua cae khoan dau tu' gop v5n mua co phan du'Qeeoi la hdn 5 nam docae khoan dau tu' nay khong co thai gian dao h9n xae dinh.

Cae khoan tien gUi, tien vay eua cae to ehue tin dl,lng va cae khoan tien gUi eua kMehhang du'Qexae dinh dl/a vao tinh chat eua cae khoan nay ho~e thai gian dao h9n trenhc;1Pdong. D5i vai tien gui khong ky h9n eua to ehue kinh te va nguon v5n tai trc;1uy thaedau tu' eho vay ma TCTDehiu rui ro, co gia dinh mQt khOi 1u'c;1ngnhat dinh du'c;1eduy trltrong nhU'ngky h9n tiep theo.

Tai khoan Vostro va tien gUi thanh toan du'c;1ethl/e hi~n giao dieh theo yeu eau euakhaeh hang va do do du'c;1exep I09i la tien gui khong ky h9n. Thai gian dao h9n d5i vaicae khoan vay va tien gui ky h9n du'Qexae dinh dl/a tren ngay den h9n theo hc;1Pdong.Trong thl/e te, cae khoan nay thu'ang du'c;1equay vong va do do duy trl trong thai giandai hdn thai gian dao h9n ban dau.

Thai gian den h9n eua tai san cO'dinh du'c;1exae dinh dl/a vao thai gian su dl,lng hU'ufchcon 19ieua tai san.

Bang du'ai day trlnh bay phan tieh tai san va eong nQ tai ehinh eua Ngan hc1mgtheo caenhom ky dao h9n tu'dng ung tinh theo thai h9n con 19itu ngay ket thue nam tai ehinh denngay phai thanh toano Trong thl/e te, ky dao h9n thl/e te eua tai san va eong nc;1tai ehinh cothe khae thai h9n theo hc;1pdong theo cae thoa thu~n mi~ng giU'acae ben ho~e phl,l Il,Iehc;1pdong co the co.

SO'li~u t9i Bang Bao eao rui ro thanh khoan t9i ngay 31 thang 12 nam 2016 eho thay muethanh khoan rong co ky h9n 1nam trd xu5ng con kha h9n eM. Day eung la tlnh tr9ng chungeua cae ngan hang thu'dng m9i Vi~t Nam hi~n nay. Thl/e te, Ngan hang v~n dam bao dung tVI~ su dl,lng nguon v5n ngan h9n de eho vay trung dai h9n theo quy dinh eua Ngan hang Nhanu'ae.

60

NGAN _HANG TH,,!ONG, M~I,CO P!'IAN BlIu DI~N UEN VI~TTHUYET MINH BAO CAO TAl CHINH (Tiep theo)

MAu 56 B 05/TCTD

45. RlJI RO THANH KHOAN (Tiep theo)

gua hfn Trons hlnDen 03 Tren 03 Den 01 TLI'01-03 TLI'03-12 TLI'01-05 Tren 05 TongthanS thanS thanS thanS thanS nam nam

Trieu VND Trieu VND Trieu VND Trieu VND Trieu VND Trieu VND Trieu VND Trieu VNDTid sanlien m~t tal quy 639.592 639.592lien gU'ital Ngan himg Nha mfae

12.219.567 12.219.567(NHNN)Tien gU'ital cac Tcm khac va eho

4.634 5.936.408 2.910.795 430.000 9.281.837vay cac TCTO khac (*)cac eeng cu tai ehinh phai sinh va

19.369 19.369cac tai san tai ehinh khac (*)Cho vay khaeh hang (*) 985.890 887.543 2.016.871 4.924.342 13.427.943 42.017.624 15.415.949 79.676.162ChUngkhoan aau tu' (*) 950.575 367.105 887.952 20.002.838 11.841.289 34.049.759Gop von, aau tu'dai han (*) 324.731 324.731Tal san co ainh 1.255.165 1.255.165rai san Co khac (*) 6.180.396 6.180.396Tong tai san 985.890 892.177 29.542.674 8.202.242 14.745.895 62.020.462 27.257.238 143.646.578Nq phai traCac khoan ng Chinh phu va NHNN 73.256 69.116 139.158 29.207 310.737lien gU'iva vay cac Tcm khac 11.710.595 1.650.212 223.545 1.199.392 13.001 14.796.745lien gU'icua khaeh hang 61.486.489 18.960.368 27.411.683 3.125.760 594 110.984.894Von tai tro, uy tnac aau tu', eho

1.107.950 1.107.950vay TCTOehiu nil roPhat hanh giay to co gia 200.000 3.900.000 4.100.000cac khoan ng khac (*) 2.233.044 2.233.044Tong nq phai tra 75.503.384 20.679.696 27.774.386 5.662.309 3.913.595 133.533.370MU'cchenh thanh khoan rang 985.890 892.177 (45.960.710) (12.477.454) (13.028.491) 56.358.153 23.343.643 10.113.208

(*) Khong baa gem dl/ phong rui roo

61

,-.: .1,.->-..__ 2/(//

NGAN_HANG TH~ONG, M~. c6 P!iAN BOODI~N UIENV1~THUYETMINH BAOCAOTAl CHINH (Tiep theo)

MAu SOB OS/TCTD

46. CAMKETVON VA THUlEHO~T DQNG

SO euo. nam SO diu namTri.u VND Tri.u VND

Caccam ket v5n 463.700 436.212

Caccam ket thue hoat dQngkhong the huy ngang 465.388 474.631

Trong d6:- Den han trong 1 nam 133.816 109.282- Den han ttl 2 den 5 narn 260.153 287.561- Den han sau 5 nam 71.419 77.788

47. TV GIA MQTSO LO~I NGO~I T~ VAO THO! DIEM CUOI NAMTAl cHiNH

SO euo. nam 50diu namVND VND

USD 22.159 21.890EUR 23.939 24.693GBP 28.087 33.474CHF 22.375 22.872JPY 194,79 187.45SGD 15.722 15.972CAD 16.949 16.302AUD 16.422 16.464

~

HKD 2.938 2.921

48. 51/ KI~N PHATSINH 5AU NGAYKHOA56

Khong c6 bat ky 51/ ki~n nao phat sinh sau ngay ket thuc narn tai chinh va c1enngay phathanh bao cao tal chinh nay can phai (lieu chinh ho~c trinh bay trong bao cao tai chinh.

49. SOU~USO5ANH

SO'li~u so sanh cua bao cao tai chinh la sO'li~u da du'<;1ckiem toan tal ngay 31 thang 12 narn2015.

Nguyin Thi GamKe to'n tru'cmg

Ngay 25 tMng 3 nam 2017

62