Deloitte.

NGAN HANG THUO'NG M~I CO PHAN f)AU ruvA PHAT TRIE'N VI~T NAM

(Thanh I?p tei nUac CQng hoe Xa hQi ChU nghTa Vi~t Nam)

BAa CAO TAl CHINH HOP NHATaA eiroc KIEM ToAN .Cho nam tai chinh ket thuc ngay 31 thang 12 narn 2017

f)u'Q'cI~p theo cac Chuan rrurc ke toan, che 09 ke toan ap dunqcho cac to chirc tin dunq tal Vi$t Nam va cac quy djnh phap Iyc6 lien quan oen viec I~p va trlnh bay bao cao tai chlnh hop nhat

NGAN HANG THu'O'NG M~I CO PHAN OAU ruvA PHAT TRIE'N VI~T NAMThap BIDV, 35 Hanq Vol, Hoan KiemHa NQi, CHXHCN Vi~t Nam

Ml)C Ll)C

BAo cAo CLlA BAN DIEU HANH 1 - 2

NOIDUNG TRANG

BAo cAo KIEM ToAN DOC LAp 3-4

BANG CAN DOl KE ToAN HQ'P NHAT 5 - 7

BAo cAo KET QuA HO";"TDONG KINH DOANH HQ'P NHAT 8

BAo cAo LUU CHUYEN TIEN T~ HQ'P NHAT 9 - 10

THUYET MINH BAo cAo TAl CHINH HQ'P NHAT

NGAN HANG THl1O'NG M~I CO PHAN OAU Tl1 vA PHAT TRIEN VIeT NAMThap BIDV, 35 Hang VOi, Hoan KiemHa NQi, CHXHCN Vi~t Nam

BAo eAo ellA BAN f)IEU HANH

Ban Dieu hanh Ngan hang Thu'dng rnai Co phan Dau tu' va Phat trien Vi~t Nam (gQi tat la "Nqanhang") d~ trlnh bao cao nay cunq voi Bao cao tal ehinh hop nhat cua Ngan hang eho narn tai ehinhket thuc ngay 31 thano 12 narn 2017.

Hoi dong Qui," tri

Cac thanh vier: cua HQi dang Quan tr] trong narn tai ehinh va den ngay I~p bao cao nay gam:

Ong Tran Anh Tuan

Ong Phan Due Tu

Ong Nguy~n Huy Tua

Ong To NgQe Hu'ng

Ong Tran Thanh Van

Ba Le Thi Kim Khuyen

Ba Phan Thi Chinh

Ong Ngo Van Dung

Ong D~ng Xuan Sinh

Ong Nguy~n Van LQe

Ong Bui Quang Tien

Ong Le Vi~t Cu'ong

Ban Kiem soat

Uy vien phu trach dieu hanh heat dQng cua HQi dang Quan tr] ~t=NGA'JONGUTV~

VI~.>-..;iA/1(

Uy vien

uv vien (Nghi huu theo ehe dQ tu nqav 01 thanq 11 narn 2017)

Uy vien dQe I~p (Thoi giG' chirc vu tU ngay 22 thang 4 nam 2017)

Uy vien

Uy vien

Uy vien

Uy vien

Uy vien (Thoi giG' ehue vl,l ngay 01 thang 5 nam 2017)

Uy vien

Uy vien (Nh~n nhi~m Vl,l tu ngay 22 thang 4 nam 2017)

Uy vien dQe I~p (Nh~n nhi~m vl,l tu ngay 22 thang 4 nam 2017)

Ba Va Bieh Ha

Cae thanh vien eua Ban Kiem soat trong nam tai ehinh va den ngay I~p bao eao nay gam:

Ong Cao Clj Tri

Ba Nguy~n Thi Tam

Tru'ong Ban Kiem soat

Thanh vien ehuyen traeh

Thanh vien ehuyen traeh

Ban Oi'eu hi,"h va Ke toan tru'ong

Cae thanh vien eua Ban Dieu hanh va Ke toan tru'ong trong nam tai ehinh va den ngay I~p bao eao

nay gam:

Ong Phan Due Tu

Ong Quach Hung Hi~p

Ong Tran Ll,le Lang

Ong Le Trung Thanh

Ong Tran Xuan Hoang

Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

1

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NGAN HANG TH110NG M~I CO PHAN f)AU Tl1 vA PHAT TRIEN VIeT NAMThap BIDV, 35 Hang Voi, Hoan KiemHa NOi, CHXHCN Vi~t Nam

BAo eAo ellA BAN f)IEU HANH (Tiep theo)

Ban f)ieu himh va Ke toan tniong (Tiep theo)

Ong Nguyen Thien Hoang

Ong Tran Phu'dng

Ong Dean Anh Sang

Ong Le Kim Hoa

Ong Le N99c Lam

Ba Ti;! Th! Hanh

Pho Tong Giarn doc

Pho Tong Giam doc

Pho Tong Giarn doc

Pho Tong Giam doc

Pho Tong Giarn doc

Ke toan tru'ong

.:::::15061-~HANWeli\~\\~i

1" ~~__.".[M'

Ban Dieu hanh Ngan hang co trach nhlern I~p eao cao tai chinh hop nhat phan anh mot each trungthuc va hop 1'1 tlnh hlnh tat chinh hop nhat cua Ngan hang tal nqav 31 thanq 12 nam 2017 cling nhu'ket qua heat dong kinh doanh hop nhat va tlnh hlnh luu chuven tien t~ hop nhat cua Ngan hang chonarn tal chlnh ket thuc cung ngay phu hop vai chuan ml/c ke toan, che do ke toan ap dl.,mg cho cacto chuc tfn d~ng ti;!i Vi~t Nam va cac quy d!nh phap 1'1 co lien quan den vi~c I~p va trlnh bay bao caotai chfnh hqp nhat. Trong vi~c I~p Bao cao tai chfnh h<;1pnhat nay, Ban Dieu hanh du'qc yeu cauphai:

• Ll/a ch9n cac chfnh sach ke toan thfch h<;1pva ap d~ng cac chfnh sach do mot cach nhat quan;

• Du'a ra cac xet doan va u'ac tfnh mot cach h<;1p1'1va th~n tr9ng;

• Neu r6 cac nguyen tik ke toan thfch h<;1pco du'<;1ctuan thu hay khong, co nhG'ng ap d~ng sai I~ch

tr9ng yeu can du'<;1ccong bo va giai thfch trong Bao cao tai chfnh hqp nhat hay khong;

• L~p Bao cao tai chfnh h<;1pnhat tren cd so hOi;!t dong lien t~c trlt tru'ang h<;1pkhong the cho rang

Ngan hang se tiep t~c hOi;!t dong kinh doanh; va

• Thiet ke va thl/c hi~n h~ thong kiem soat noi bO mot cach hG'u hi~u cho m~c dich I~p va trlnh

bay Bao cao tai chfnh hqp nhat hqp 1'1 nham hi;!n che rui ro va gian I~n.

Ban Dieu hanh Ngan hang ch!u trach nhi~m dam bao rang so ke toan du'qc ghi chep mot cach phuhqp de phan anh trung thl/c va h<;1p1'1 tlnh hlnh tai chfnh h<;1pnhat cua Ngan hang 0 bat ky thai diemnao va dam bao rang Bao cao tai chfnh hqp nhat tuan thu chuan ml/c ke toan, che do ke toan apd~ng cho cac to chuc tin d~ng ti;!i Vi~t Nam va cac quy d!nh phap 1'1 co lien quan den vi~c I~p vatrlnh bay bao cao tai chfnh h<;1pnhat. Ban Dieu hanh cling ch!u trach nhi~m dam bao an toan cho taisan cua Ngan hang va thl/c hi~n cac bi~n phap thfch h<;1pde ngan ch~n va phat hi~n cac hanh vi gianI~n va sai phi;!m khac.

Ban Dieu hanh xac nh~n rang Ngan hang da tuan thu cac yeu cau neu tren trong vi~c I~p Bao caotai chfnh hqp nhat.

Hoang. ong Giam doc

(Theo Thu' Uy quyen so8629/QD-BIDV ngay 26 thang 10nam 2016 cua Tong Giam doc)

Ha N(}i, ngay 30 tMng 3 nam 2018

2

Deloitte.Cong ty TNHH Oeloitte Vi~t Namrang 15, Toa nha Vinaconex,34 Lang Ha, P.Lang Ha,Q. Dong Da, Ha NQi,Vi~t NamDi~n thoai: +84 24 6288 3568Fax: +84 24 6288 5678Website: www.deloitte.com/vn

56': 'ti~ /VN1A-HN-8C

BAo cAo KIEM ToAN OQC L~P

Kinh qui: Cae Co dongHQi dong Quim tr] va Ban f)ieu hanhNgan hang Thu'dng mal Co phan f)au tu' va Phat trien Vi~t Nam

Chung toi da kiem toan Bao cao tai chinh hop nhat kern theo cua Ngan hang Thu'dng mal Co phanDau tu va Phat trien Vi~t Nam (qoi tih la "Ngan hang"), du'<;1cI~p nqav 30 thanq 3 narn 2018, tirtrang 05 den trang 65, bao gem Bang can d5i ke toan hop nhat tal ngay 31 thang 12 narn 2017,Bao cao ket qua hoat dQng kinh doanh hop nhat, Bao cao luu chuven tien t~ hop nhat cho narn taichinh ket thuc cunq ngay va Ban thuvet minh Bao cao tal chinh hop nhat.

Trach nhi~m cua Ban Ofeu himh

Ban Dieu hanh Ngan hang chlu trach nhi~m ve vi~c I~p va trlnh bay trung thl/c va h<;1pIV Bao cao taichinh h<;1pnha't cua Ngan hang theo chuan ml/c ke toan, che dQ ke toan ap dl,mg cho cac to chuc tindl,mg t9i Vi~t Nam va cac quy dlnh phap Iv co lien quan den vi~c I~p va trlnh bay bao cao tai chinhh<;1pnhat va chlu trach nhi~m ve kiem soat nQi bQ ma Ban Dieu hanh xac dlnh la dIn thiet de dambao cho vi~c I~p va trlnh bay Bao cao tai chinh h<;1pnhat khong co sai sot trQng yeu do gian I~n ho~cnham I§n.

Trach nhi~m cua Kiem toan vien

Trach nhi~m cua chung toi la du'a ra V kien ve Bao cao tai chinh h<;1pnhat dl/a tren ket qua cua cUQckiem toano Chung toi da tien hanh kiem toan theo cac chuan ml/c kiem toan Vi~t Nam. Cac chuanml/c nay yeu cau chung toi tuan thu chuan ml/c va cac quy dlnh ve d90 duc nghe nghi~p, I~p keh09ch va thl/c hi~n cUQc kiem toan de d9t du'<;1Csl/ dam bao h<;1pIv ve vi~c Ii~u Bao cao tai chinh h<;1pnhat cua Ngan hang co con sai sot trQng yeu hay khong.

I1

Cong vi~c kiem toan bao gem thl/c hi~n cac thu tl,JCnham thu th~p cac bang chung kiem toan ve cacsO' Ii~u va thuyet minh tren Bao cao tai chinh h<;1pnhat. Cac thu tl,JCkiem toan du'<;1cIl/a chQn dl/atren xet doan cua Kiem toan vien, bao gem danh gia rui ro co sai sot trQng yeu trong Bao cao taichinh h<;1pnhat do gian I~n ho~c nham Ian. Khi thl/c hi~n danh gia cac rui ro nay, Kiem toan vien daxem xet kiem soat nQi bQ cua Ngan hang lien quan den vi~c I~p va trlnh bay Bao cao tai chinh h<;1pnhat trung thl/c, h<;1pIV nham thiet ke cac thu tl,JCkiem toan phu h<;1pvoi tlnh hlnh thl/c te, tuy nhienkhong nham ml,JCdich du'a ra V kien ve hi~u qua cua kiem soat nQi bQ cua Ngan hang. Cong vi~ckiem toan ding bao gem danh gia tinh thich h<;1pcua cac chinh sach ke toan du'<;1cap dl,Jng va tinhh<;1pIV cua cac u'oc tinh ke toan cua Ban Dieu hanh ding nhu' danh gia vi~c trlnh bay tong the Baocao tai chinh h<;1pnhat.

Chung toi tin tu'ong rang cac bang chung kiem toan ma chung toi da thu th~p du'<;1cla day du vathich h<;1plam cd so cho V kien kiem toan cua chung toi.

Ten Deloitte dliQcdung de chi mi,lt ho~c nhieu thimh vien clla Deloitte Touche Tohmatsu Ltd. mi,lt cong ty TNHHc6 tn,Jso t<;liAnh,va m<;lngllioi cac hang thanh vien - m6i thanh vien la mi,lt to chU'cdi,lcI~p ve m~t phap IY. Deloitte ToucheTohmatsu Ltd.(hay "Deloitte Toan cau") khong cung cap dich Vl,J cho cc3ckh,kh hang. Vui long xem t<;liwebsite www.deloitte.com/aboutde biet them thong tin chi tiet ve cd cau phap Iy clla Deloitte ToucheTohmatsu Ltd. va cac hang thanh vien.

3

IDeloitte.

BAo cAo KIEM ToAN eQc L~P (Tiep theo)

Y kiiJn cua Kiem toen vien

Theo y kien cua chunq tOi, Bao cao tai chinh hop nhat da phan anh trung thuc va hop Iy, tren cackhia canh tronq yeu, tlnh hlnh tal chinh hop nhat cua Ngan hang va cac cong ty con tal ngay 31thanq 12 narn 2017, cLing nhli ket qua hoat de;,ngkinh doanh hQP nhat va tlnh hlnh luu chuven tient~ hop nhat cho narn tal chfnh ket thuc cunq ngay, phu hop voi chuan rrurc ke toan, che de;,ke toanap dunq cho cac to chirc tin dunq tal Vi~t Nam va cac quy dinh phap Iy c6 lien quan den vi~c I~p vatrln ' bao cao tai chinh hQp nhat.

\~\)~ 12500 •• ~ A ~/'

~ CONG .~(;). .

~ JAA(:'tttfl~MJ4UU~

Ph6 Tong Gic~m docGiay chung nh~n dang ky hanh nghekiem toan 560036-2018-001-1

CONG TV TNHH DELOITTE VI~T NAM

Ngay 30 thc1ng 3nam 2018Ha NQi, CHXHCN Vi(# Nam

£)0 Hong Du'dngKiem tOc1nvienGiay chung nh~n dang ky hanh nghekiem toan 562393-2015-001-1

4

NGAN HANG THUO'NG MAl CO PHAN f)AU ruvA PHAT TRIEN VIET NAM B02jTCTD-HNThapBIDV, 35 Hang VOi, HoanKiem Ban hanhtheo Thong tu 56 49/2014/TT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 cua Ngan hang Nha nu'oc

BANG CAN £)01 KE ToAN HQ'P NHAT

Tei ngay 31 tMng 12 nem 2017Dan vi: Trieu VND

Thuyet So dau narnSIT CHi TIEU minh So cuoi nam (Trinh bay lai)

A TAl SAN

I. Tren mi_lt,vang bac, da quy 6 8.203.016 7.106.546

II. Tren gui tai Ngan hang Nha nu'oc 7 29.418.564 36.710.770

~

("NHNN")III. Tien gU'i tal cacTCTD khac va cho vay 8 118.355.293 61.865.173

cacTCTD khac

1. Tien gui tai TCTD khac 76.993.463 39.849.0112. Cho yay cac TCTD khac 41.421.170 22.076.4573. Dl/ phong rui ro tien gui tai cacTCTD 9 (59.340) (60.295)

~

khac va cho yay cac TCTD khac

IV. ChU'ng khoan kinh doanh 10 9.613.772 10.018.9601. Chung khoan kinh doanh 9.708.254 10.088.8712. Dl/ phonq rui ro chLtng khoan kinh doanh (94.482) (69.911)V. Cac cong q.! tai chinh phai sinh va cac 11 193.703

tai san tai chinh khacVI. Cho vay khach hang 855.535.525 713.632.7721. Cho yay khach hang 12 866.885.307 723.697.4082. Dl/ phonq rui ro cho yay khach hang 13 (11.349.782) (10.064.636)VII. Chung khoan dau tu' 14 146.477.353 144.412.9721. Chung khoan dau tu s~n sang ae ban 118.097.616 113.657.1552. Chung khoan dau tu' giCi'den ngay dao han 38.385.960 36.823.5213. Dl/ phong rui ro chung khoan dau tu' (10.006.223) (6.067.704) ....

}~

VIII Gop von, dau tu' dai h«;ln....

2.579.505 4.327.853 ;(1. Von gop lien doanh 15.1 1.871.695 3.297.900 +2. Dau tu'vao cong ty lien ket 15.2 537.902 696.220 -_-3. Gop von, dau tu'dai h<;lnkhac 253.040 457.466 If4. Dl/ phOng giam gia dau tu' dai h<;ln (83.132) (123.733) ....IX. Tai san co dinh 16 10.348.520 9.779.500

£...1. Tai san co d!nh hCi'uhlnh 16.1 5.949.268 5.430.184a. Nguyen gia tai san coa!nh 10.993.326 9.658.068b. Haa man tai san coa!nh (5.044.058) (4.227.884)2. Tai san co d!nh vo hlnh 16.2 4.399.252 4.349.316a. Nguyen gia tai sim coa!nh 5.553.128 5.284.690

b. Haa man tai sim coa!nh (1.153.876) (935.374)X. Tai san Co khac 17 21.558.592 18.526.0891. Cac khoan phai thu 8.480.653 5.735.5172. Cac khoan lai, phi phai thu 9.479.856 9.196.1913. Tai san thue thu nh~p doanh nghi~p hoan l<;Ii 36.000 7.4674. Tai san co khac 4.173.428 3.740.3025. Dl/ phong rui ro cho cae tai san Co n9i bang khac (611.345) (153.388)

TONG TAl sAN 1.202.283.843 1.006.380.635

Cae thuye't minh kem thea fa m9t b9 ph~n h(jp thanh eva Baa eaa tai ehfnh h(jp nhat nay

5

NGAN HANG THUO'NG MAl CO PHAN £)AU TU vA PHAT TRIEN VIET NAM B02/TCTD-HNThap BIDV, 35 Hanq Voi, Hoan Kiem Ban hanh theo Thong tu so 49/2014/TT-NHNNHa N9i, CHXHCN Vi~t Nam ngay 31 thanq 12 narn 2014 cua Ngan hang Nha ruroc

BANG CAN aOI KE ToAN HQ'P NHAT (Tiep theo)

Tei ngay 31 thfmg 12 nem 2017

Dan vi: Trieu VND

Thuyetminh So aau nam

STT CHi TIEU So euoi nam (Trinh bay lai)

B. NO' PHAI TRA vA VON CHU saHO'U

I. cac khoan nc;1Chinh phu va NHNN 18 77.535.398 43.392.135 I-'"

II. Tien gui va vay cac TCTD khac 19 91.978.862 92.499.222 :(1. Tien gui cua cac TCTD khac 27.076.310 33.146.730

2. Vay cac TCTD khac 64.902.552 59.352.492 o

III. Tien gUi cua khach hang 20 859.985.173 726.021.696 ~

IV. Von tai trc;1, uy thacaau tu, eho vay 21 11.722.727 11.361.960TCTD chju rul ro

V. Phat hanh giay to co gia 22 83.738.429 66.642.041

VI. cac eong el,l tai chinh phal sinh va cac 11 103.320khoan nc;1tai chinh khac

VII. Cae khoan nc;1khac 23 28.489.244 22.245.299

1. cac khoan lai, phi phai tra 17.055.068 13.397.102

2. Cac khoan phai tra va conq no' khac 11.341.560 8.798.999

3. Thue TNDN hoan lai phai tra 92.616 49.198

TONG NO' PHAI TRA 1.153.449.833 962.265.673 -VIII Von va cae quy \-12

1. Von eua Ngan himg 25 34.369.933 34.304.509 IN(

a. Von cJi'euf~ 34.187.153 34.187.153 j~'ttl

b. Th?ng dLi von co phim 30.306 30.306 TIc. Cophie'u quy (44) ~ .d. Von khae 152.474 -=87.094

2. Quy eua Ngan hang 25 4.445.827 3.376.582

3. Chenh I~eh ty gia hoi doai 25 53.523 (111.569)

4. Lo'i nhu~n ehu'a phan phoi 25 7.092.011 4.940.854

5. Lo'i ieh co dong khong kiem soat 25 2.872.716 1.604.586

TONG VON CHU So' HO'U 48.834.010 44.114.962

TONG NO' PHAI TRA vA VON CHU SO HO'U 1.202.283.843 1.006.380.635

Cae thuye-t minh kem thea fa m¢t b¢ ph~n hc;fpthanh eva Baa eaa tai ehfnh hc;fPnhat nay

6

NGAN HANG THu'O'NG MAl CO PHAN £>AUTu'vA PHAT TRIEN VIET NAM B02/TCTD-HNThap BIDV, 35 Hang Voi, Hoan Kiem Ban hanh thea Thong tu' 55 49/2014/TT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oe

BANG CAN eOI KE ToAN HQ'P NHAT (Tiep theo)

Tei ngay 31 thiing 12nam 2017

cAc CHi lIEU NGoAI BANG CAN £>01 KE ToAN HQ'P NHAT

5TT cHi lIEU

1. Bao lanh vay von

2. Cam ket giao dlch hoi doai

a. Cam ke't mua ngo<;1it~

b. Cam ke't ban ngo<;1it~

3. Cam ket trong nqhiep vu L/C

4. sao lanh khac

5. Cam ket khac

Thuyetminh

39

39

39

39

Ngu'oi I~p Ngu'oi pheduy~t

(

Vu'dng Th] Thanh HoaTru'ong phongBan Ketoim

T;;SThi HanhKe toan Tru'ong

Ngay 30 thenq 3 nam 2018

Ddn vi: Trieu VND

So cuoi namSo dau nam

(Trinh bay l;;si) ~.0/

1.620.144 1.004.168 ~

4.032.826 1.613.485H~

lAU1.036.883 1.415.531

~2.995.943 197.954

Yo~

62.740.763 59.008.989

131.572.176 11.552.750

9.661.455 11.642.916

Tran Xuan HoangPh6 Tong Giam doc(Thea Thu Uy quven 558629/Qf)-BIDV ngay 26 thanq 10narn 2016 cua Tong Giarn d5e)

Cec thuye't minh kern thea fa mfJt bfJ ph~n hr;fp thent: eva BfJO ceo tai ehfnh hop nhat nay

7

NGAN HANG THu'O'NG MAl CO PHAN DAU Tu'vA PHAT TRIEN VIET NAM B03/TCTD-HNThap BIDV, 35 Hanq Voi, Hoan Kiem Ban hanh thee Thong tu' 56 49/2014/TT-NHNNHa N9i, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oe

BAo cAo KET QuA HO~T f)QNG KINH DOANH HQ'P NHAT

Cho nam tai chfnh ket thuc ngay 31 tMng 12nam 2017Ddn vi: Trieu VND

Thuyet Nam tru'oc

STT cHi TIEU minh Nam na~ {Trinh ba~lail

1. Thu nh~p lai va cac khoan thu nhap tu'dng tu' 26 78.628.515 62.559.236

2. Chi phi lai va cac chi phi tucno tu' 27 (47.673.184 ) (39.165.623)I Thu nh~p lai thuan 30.955.331 23.393.613

3. Thu nheo tu hoat donq dich vu 5.611.617 4.493.7844. Chi phi heat dQng dich vu (2.645.847) (1.981.187)

II Lai thuan tU' hoat dong dich VI,.! 28 2.965.770 2.512.597III Lai thuan tU' hoat dQng kinh doanh vang 29 668.128 534.468

va ngoi\'i hoi

IV Lai thuan tU' mua ban chung khoan kinh 30.1 481.615 458.314doanh

V Lai thuan tU' mua ban chung khoan dau tu' 30.2 331.341 402.957Lai thuan tU' mua ban chung khoan 812.956 861.271

5. Thu nhap tU heat dQng khac 4.594.254 3.785.258

6. Chi phi tli hoat dQng khac (1.315.256) (1.902.482)

VI Lai thuan tU' hoat dQng khac 31 3.278.998 1.882.776

VII Thu nh~p tu gop von, mua co phan 32 335.537 1.214.488Tong thu nh~p hoat dQng 39.016.720 30.399.213

7. Chi phi nhan vien (8.500.439) (7.428.662)8. Chi phi khau hao va khau trli (931.231) (854.142)9. Chi phi hOi;ltdQng khac (6.072.567) (5.249.290)

VIII Tong chi phi hOi\'t dQng 33 (15.504.237) (13.532.094)

IX Lc;ti nhu~n thuan tU' hOi\'t dQng kinh doanh 23.512.483 16.867.119tru'oc chi phi dl/ phong rui ro tin d',mg

X Chi phi dl/ phong rui ro tin d',mg 9, 13, 14.6 (14.847.306) (9.199.516)

XI Tonglc;tinhu~ntru'octhue 8.665.177 7.667.60310. Chi phi thue TNDN hi~n hanh 34.1 (1.757.940) (1.487.939)11. Thu nh~p/(Chi phi) thue TNDN hoan Ii;li 38.349 16.770XII Chi phi thue TNDN (1.719.591) (1.471.169)XIII Lc;ti nhu~n sau thue 6.945.586 6.196.434

Phan bo (Iai) cho co dong khong kiem (158.876) (92.139)soatLc;ti nhu~n thuan cua co dong cua Ngan 6.786.710 6.104.295hanQ

Lai cd ban tren m8i co phieu (dong/co 35 1.499 1.345phieu)

:;1iNI

TU

J\

ngP lam doc(Thee Thu' Uy quyen 568629/Q£)-BIDV ngay 26 thang 10nam 2016 eua Tong Giam d6e)

Vu'ong Th! Thanh HoaTru'ong phongBan Ketoan

Ngay 30 tMng 3 nam 2018

C,k thuyet minh kem theo fa mfyt bfyph~n hr;fp thanh euaBao cao tai chfnh hr;fpnhat nay

8

NGAN HANG THU'O'NGMAl CO PHAN OAU TU'vA PHAT TRIEN VIET NAM B04/TCTD-HNThap BIDV, 35 Hang Voi, Hoan Kiem Ban hanh theo Thong tu so 49/2014/TT-NHNNHa NQi, CHXHCNVi~t Nam ngay 31 thang 12 nam 2014 ella Ng€mhang Nha nu'oe

sAo cAo LUU CHUYE'NTIEN T~ HQ'P NHAT

Cho nam tai ehfnh ket thuc ngay 31 thang 12nem 2017

Ddn vi: Trieu VND

Nam tru'ocThuyet minh Nam na~ (Trinh ba~ lail

uru CHUYENTIEN Ttl HO~T eQNG KINH DOANH

Thu nhap lai va cac khoan thu nhap tu'dng ttl nhan du'gc 78.658.839 62.937.906::::)1

Chi phi lai va cac chi phi tu'dng ttl da tra (44.156.716) (35.306.195),N

Thu nhap tU heat dQng dich vu nh~n du'<1c 2.965.770 2.512.597tJ

Chenh I~ch 55 tien thuc thu ttl heat dQng kinh doanh 1.517.720 1.266.588 VPnqoai t~, vang bac, chU'ng khoan :~Tien (chi) hoat dQng khac

':'(312.447) (808.583)

illTien thu cac khoan no da ducc xU' Iy xoa, bu dap bang 3.606.468 2.689.902 ~nguon du' phonq rui ro

Tien chi tra cho nhan vien va heat dQng quan Iy c6ng vu (13.796.495) (12.388.809)

Tien thue thu nh~p doanh nqhiep thl,l'c nQp trong nam 34.1 (1.695.638) (1.604.553)

Lu'u chuyen tien thuan til' ho.,t dQng kinh doanh26.787.501 19.298.853tru'oc nhung thay doi ve tili sim va von Iu'u dQng

Nhii'ng thay do; ve til; san hOi!t d(mg

(Tang)/Giam cac khoan tien, vang gU'iva cho vay cac (15.761.458) 211.948TCTD khac

(Tang) cac khoan ve kinh doanh chU'ngkhoan (3.325.411) (27.338.343)

(Tang)/Giam cac c6ng cl,! tai chinh phai sinh va cac tai (297.023) 205.202s21n/c6ngn<1tai chinh khac

~(Tang) cac khoan cho vay khach hang (126.930.936) (113.968.232) ~(Giam) nguon dt/ phong de bu dap ton that cac khoiln n<1 ~

~xau, trai phieu doanh nghi~p va tat toan trai phieu d~c 13, 14.6 (9.984.091) (3.228.372) *bi~t j(Giam) nguon dt/ phong de tat toan 55 du' n<1da ban cho 13 (141.194)VAMC(Tang)/Giam khac ve tai san ho?t dQng (2.129.641) 1.642.112

Nhii'ng thay do; ve cong nt;lhOi!t d9n9

Tang/(Giam) cac khoan n<1Chinh phu va NHNN 3.506.754 (23.992.603)

(Giam)/Tang cac khoan tien gU'i, tien vay cac TCTD khac (7.034.075) 4.551.489

Tang tien gui cua khach hang (bao gem ca KBNN) 153.164.135 178.611.746Tang phat himh giay to co gia (ngo?i trtl giay to co gia 17.096.388 1.099.801phat himh du'<1ctinh VaGho?t dQng tai chinh)

Tang/(Giam) cac nguen v5n tai tr<1,uy thac dau tu', cho 360.767 (23.933.288)vay ma TCTD ch!u rui ro

Tang/(Giam) khac ve c6ng n<1ho?t dQng 515.426 (2.367.490)Chi ttl quy cua to chU'ctin dl,!ng 25 (588) (440)

Lu'u chuyen tren thuan til' ho.,t dQng kinh doanh 35.967.748 10.651.189

ck thuyet minh kem theo la mQt bQph~Jnhejp thanh eva a(1O d10 tai ehfnh hejp nhflt nay

9

NGAN HANG THu'ONG MAl CO PHAN f>AU Tu'vA PHAT TRIEN VIET NAM B04/TCTD-HNThap BIDV, 35 Hang Voi, Hoan Kiem Ban hanh theo Thong tu' so 49/2014/TT-NHNNHa N9i, CHXHCNVi~t Nam ngay 31 thang 12 nam 2014 ella Ngan hang Nha nu'oe

BAo cAo Lu'U CHUYEN TIEN T~ HQ'P NHAT (Th!'p theo)

Cho nam tai chfnh ket thuc ngay 31 thang 12nam 2017

Don vi: Trieu VND

Thuyet minh Nam nay Nam tru'oe

LlJ'UCHUYENTIEN TI1 HO~T OQNG OAU nr =,0

Mua sam tai san co dinh (1.438.147) (2.295.351)

Tien thu tu' thanh Iy, nhu'Qngban TSCf) 11.186 10.208H\1

Tien chi tir thanh Iy, nhu'Qng ban Tsm (6.196) (3.981) PI

Tien thu dau tu, g6p von vao cac den vi khac 1.325.492 955.650 1

Tien thu co nrc va IQi nhuan ducc chia nr cac khoan dau 32 141.026 334.301~tu', g6p von dai han

Lu'u ehuyen tien thuan tLt heat dQng dau tu' 33.361 (999.173)

LUU CHUYE'NTIEN TI1 HO~T OQNG TAl CHINH

Tang von co phan tLt g6p von va/ho~c phat hanh co phieu 223.951

Co nrc tra cho co dong, IQi nhuan da chia 25 (2.546.165) (2.940.383)

Lu'u ehuyen tien thuan tU'hOillt dQng tai ehinh (2.322.214) (2.940.383)

Lu'u ehuyen tien thuan trong nam 33.678.895 6.711.633

Tien va cac khoantu'dng du'dng tien dau nam 65.521.789 55.806.145

Tien va cae khoim tu'dng du'dng tien tU' vi~e hQp 1.540.994nhat LVB

~

Tien va cae khoim tu'dng du'dng tien nh~n tU' IIOC va 3.004.011 ))cae eong ty con khi hQp nhat

Tien va cae khoim tu'dng du'dng tien euoi nam 36 100.741.678 65.521.789

Nguai I~p Ngu'ai phe duy~t

n HoangPh6 Tong Giam doc(Theo Thu' Uy quyen so8629/Qf)-BIDV ngay 26 thang 10nam 2016 eua Tong Giam doc)

Vu'ong Thi Thanh HoaTruong phongBan Ketoan

T<;IThi H<;InhKe toan Truong

Ngay 30 thang 3 nam 2018

eck thuyet minh kem theo fa m(>t b(>ph?n hr;fp thanh cua BilO cao tai chfnh hr;fpnhat nay

10

NGAN HANG THu'O'NG MAl CO PHAN f>AU ruvA PHAT TRIEN VIET NAM BOS/TCTD-HNThap BIDV, 35 Himg Voi, Hoan Kiem Ban hanh theo Thong tu so 49/2014/TT-NHNNHa NQi, CHXHCNVi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'O'e

THUYET MINH BAo cAo TAl CHINH HO'P NHATCec thuyet minh nEWfa mot be?ph~n hop thenh va can duoc doc Clang thai vai beo cao tel chfnh tiaonhat kern theo

1. THONG TIN KHAI QuAT VE NGAN HANG

Thanh I~p va hoat dQng

Ngan hang Thu'dng rnai Co phan £lau tu va Phat trien Vi~t Nam (sau day gQi tat 121"BIDV"hoac "Nqan hang") duoc thanh I~p theo Giay phep Thanh I~p va Heat dQng so 84/GP-NHNNngay 23 thanq 4 narn 2012 do Ngan hang Nha niroc Vi~t Nam cap (da du'Qc sua doi theoQuyet dlnh so 2021/Q£l-NHNN ngay 13 thanq 10 narn 2015 va Quyet dinh so 173/QD-NHNNngay 18 thanq 02 narn 2016) va Giay chtrnq nhan Dang ky Doanh nghi~p so 0100150619,dang ky thay doi Ian thir 23 do So' Ke hoach va£lau tu Thanh pho Ha NQi cap VaG ngay 24thanq 10 narn 2016.

::::::5/-.

Ngan hang duoc thanh I~p nham thl/C hi~n cac hO<;ltdQng ngan hang theo Dieu 4, Giay phepThanh I~p va HO<;ltdQng so 84/GP-NHNN (da du'Qc sua doi theo Quyet dlnh so 2021/Q£l-NHNN ngay 13 thang 10 nam 2015 va Quyet dlnh so 173/Q£l-NHNN ngay 18 thang 02 nam2016) va Giay chung nh~n £lang ky Doanh nghi~p thay doi Ian thu 23 do 50' Ke hO<;lehvaDau tu'Thanh pho Ha NQi cap ngay 24 thang 10 nam 2016 bao gam nh~n tien gui khong kyh<;ln,tien gui co ky h<;ln,tien gui tiet ki~m va cae IO<;litien gui khae; phat hanh chung chi tiengui, ky phieu, tin phieu, trai phieu de huy dQng von trong nu'oc va nu'oe ngoai; cap tin dl,Jng;ma tai khoim thanh toan cho khach hang; cung ung cac phu'dng ti~n thanh toan; cung ungcac dleh Vl,Jthanh toan; vay von cua Ngan hang Nha nu'oc du'oi hlnh thuc tai cap von; vayvon eua to chue tin dl,Jng,to chue tai chinh trong nu'O'eva nu'oe ngoai; ma tai khoim; to chucva tham gia h~ thong thanh toan; gop von, mua co phan eua doanh nghi~p va to chuc tindl,Jng khac; tham gia dau thau tin phieu Kho b<;lc,mua, ban cong el,Jehuyen nhu'Qng, traiphieu Chinh phu, tin phieu Kho b<;le,tin phieu Ngan hang Nha nu'oc va cae giay to co gia khactren thl tru'ong tien t~; kinh doanh, cung ung dlch Vl,Jngo<;lihoi va san pham phai sinh ve tygia, lai suat, ngo<;lihoi, tien t~ va tai san tai chinh khac; uy thac, nh~n uy thae, d<;liIy trongITnh vl/c lien quan den hO<;ltdQng ngan hang, kinh doanh bao hiem, quan Iy tai san; hO<;ltdQng mua nQ; eac hO<;ltdQng kinh doanh khac eua ngan hang thu'dng m<;liva cae hO<;ltdQngkinh doanh khae du'QcNgan hang Nha nu'oc Vi~t Nam (du'QcgQi 121"NHNN") chap thu~n theoquy dlnh cua phap lu~t.

,N,fi~T:p

Von dieu I(!

T<;lingay 31 thang 12 nam 2017, so von dieu I~ eua Ngan hang 12134.187.153 tri~u dong,trong do phan von Nha nu'oe 12132.573.242 tri~u dong va von cua nha dau tu' ben ngoaithong qua phat hanh co phieu 1211.613.911 tri~u dong.

M~ngluai ho~tdQng

Ngan hang co trl,J so' chinh d~t t<;liThap BIDV, 35 Hang VOi, Qu~n Hoan Kiem, Thanh pho HaNQi, Vi~t Nam. Ngan hang da phat trien m<;lngIu'oi truyen thong va hi~n d<;lirQng khap, phukin 63 tinh thanh pho trong ca nu'oc va 121mQt trong ba (03) ngan hang thu'dng m<;lico m<;lngIu'oi rQng nhat Vi~t Nam. Tong so diem m<;lngIu'oi eua Ngan hang den ngay 31 thang 12 nam2017 121mQt tram chin mu'di (190) chi nhanh trong nu'oc, mQt (01) chi nhanh nu'oc ngoai vatam tram nam mu'di tu' (854) phong giao dleh.

Nhan vi en

Tong so can bQ eong nhan vien eua Ngan hang va cae cong ty con t<;lingay 31 thang 12 nam201712124.888 ngu'oi (t<;lingay 31 thang 12 nam 2016 12125.088 ngu'oi).

11

NGAN HANG THUO'NG MAl CO PHAN f>AU TU VA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 B05/TCTD-HN

Cong tyeon

Tai nqav 31 thang 12 narn 2017, Ngan h~lng e6 mu'di (11) eeng ty con nhir sau:

Quyet d!nh thanh I~p/Linh vile Ty I~ so

STT Ten eong ty hoat hU'u cuaGiay phep hoat dQng so

dQng Ngan hang

1 Ceng tyTNHH Quan I~ 0101196750 ngay 12 thang 01 Tal ehinh/ 100,00%

NQ' va Khai thac Tai narn 2011 cua So Ke hoach va Ngansan BIDV ("BAMC') Dau tu' thanh pho Ha NQi hang

2 Ceng ty c6 phan 111/GP-UBCK ngay 31 thanq 12 Th] tnronq 88,12%

Chung khoan BIDV narn 2010 eua Uy ban Chung von

("BSC") khoan Nha mroc3 T6ng Ceng ty c6 phan 11/GPDC16/KDBH ngay 06 Bao hiem 51,00%

Bao hiem BIDV ("BIC") thang 01 narn 2016 cua BQ Talehinh

4 Ceng ty TNHH BIDV 39283570-000-04-08-8 cap Ian Tal ehinh 100,00%Qudc te ("BIDVI") dau ngay 17 thanq 4 narn 2008

t~i Hong Keng va Giay chungnh~n Dau tu' so 111/BKH-DTRNN ngay 20 thanq 3 narn2008 eua BQ Ke ho~eh va Dautu, Giay phep kinh doanh daduoc gia han den nqav 17 thanq4 narn 2020

5 Ceng ty Lien doanh 077-08/DT ngay 19 thanq 6 Bao hiern 33,15%Bao hiem Lao Vi~t narn 2008 do BQ Ke hoach Dau("LVI") (*) tu' eua nu'oe CQng hoa dan ehu

nhan dan Lao cap va GiayChung nh~n dau tu' ra rurocnqoai so 146/BKH/DTRNN ngay19 thanq 6 nam 2008 do BQ Keho~eh va Dau tu' cap

6 Ceng ty c6 phan 45/UBCK-GPHDKD ngay 28 Th! tru'dng 60,00%Chung khoan MHB thang 12 nam 2006 eua Uy ban von("MHBS") Chung khoan Nha nu'oe

7 Ceng ty TNHH Dau tu' 0105094855 ngay 31 thang 12 Tai ehinh 100,00%Phat trien Quoe te nam 2010 eua So Ke ho~eh va("lIDC') Dau tu' Thanh pho Ha NQi

8 Ceng ty TNHH Dau tu' 5948/09E ngay 02 thang 7 nam Tai ehinh 100,00%va Phat trien 2009 eua BQ Thu'o'ng m~iCampuehia ("IDCC") (*) Campuehia

9 Ngan hang Dau tu' va B7.09.148 ngay 14 thang 8 Ngan 98,50%Phat trien Campuehia nam 2009 eua Ngan hang Quoe hang("BIDC") (*) gia Campuehia

10 Ngan hang Lien doanh Giay phep dau tu' nu'oe ngoai so Ngan hang 65,00%Lao Vi~t ("LVB") 985-326 ngay 10 thang 6 nam

1999 va ban sua d6i gan nhat so004-15/KH/DT4 ngay 24 thang8 nam 2015 do BQ Ke hogehDau tu' eua CHDCND Lao cap

11 Ceng ty Cho thue Tai 0100777569, dang k~ thay d6i Cho thue 50,00%ehinh TNHH BIDV - Ian thu 13 ngay 19 thang 5 nam Tai ehinhSuMi TRUST ("BSL") 2017 eua So Ke ho~eh va Dau(**) tu'thanh pho Ho Chi Minh

12

NGAN HANG THl1O'NG MAl CO PHAN f)AU Tl1 vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU soBOS/TCTD-HN

(*) So hiiu qian tiep qua ceng ty con.

(**) B5L duoc thanh I~p tren cd so chuven doi hlnh thuc phap IV cua Ceng ty Cho thueTai chinh TNHH M9t thanh vien Ngan himg TMCP Dau tu' va Phat trien Vi~t Nam va Nganhang v§n narn quven kiem soat theo chuan rnuc ke toan va cac quy dinh hi~n hanh cuaNgan hang Nha ruroc Vi~t Nam.

Cong tv lien ket

Tai ngay 31 thanq 12 narn 2017, Ngan hang co ba (03) ceng ty lien ket nhu' sau:

STT i Ten eong tvi

---r--·------··---------- .--,-.----------.-; ...---..---.-----,Quvet djnh thanh I~p/Giav . Linh vue hoat I Ty I(! Ofo i

I phep hoat dQng so .. dQng '~a hu~ II eua Ngan i

I himg

1 I Ceng ty Co phan 0102384108 ngay 03 thane I Mua va cho thuei Cho thue may bay 11 narn 2016 cua So Ke hoach I may bayI Vi~t Nam ("VALC") . va Dau tu thanh pho Ha N9i! ~

18,52%

2 I Ceng ty TNHH LLidng I Inv.0810M/2010 ngay 21 i Kinh doanh

'. t~~c Campuchia - j thang 4 na~ 2.010, cap boi B9 ! I~dng t~ljc ~ai VI~t Nam ThLidng mi?l ti?l Phnom Penh, i san pham nong i

: ("Cavifood") I Campuchia. .. nghi~p I:3 -I C6~~t~TNHH Phat Co.087:3E/2011 ~;~~ I1th~~~rN6~~ ~;hi"~'''''''p''''''''''''''''''''j··..........3..·5;OO~;~,

i trien Neng then Cam 4 nam 2011, cap boi B9i Vi~t ("CROC") ThLidng mi?i ti?i Phnom Penh,

Campuchia.

33,00%

Cong tv lien doanh

Ti?i ngay 31 thang 12 nam 2017, Ngan hang co nam (03) ceng ty lien doanh nhLi sau:

10102100878 ngay 05 thang 8

Ngan hang Lien doanh nam 2013 cua So Ke hoa.ch va Tai chinh/Vi~t Nga ("VRB") Ngan hang

Dau tLi Thanh pho Ha N9i

Quvet djnh thanh I~p/ Gia"yphep ho~t dQng

Linh vl.jeho~tdQng

Ty I(! sahuu eua

Ngan hang

50,00%

6~NH

:LEl

STT I Ten eong tv

2Ceng ty Lien doanhThap BIDV ("BIDV 2523/GP ngay 02 thang 11 namTower") 2005 cua B9 Ke hOi?chva Dau tLi

Xay dljng,v~n hanhva quim IVkhoi vanphong lam

55,00%

3Ceng ty TNHH Baohiem Nhan thQ BIDV 72/GP-KOBH ngay 21 thang 7 Bao hiemMetlife nam 2014 cua B9 Tai chinh 35,00%

2. cO' sa~P BAo cAo TAl CHINH HQ'P NHAT vA NAM TAl CHINH

Cd sa I~p bao eao tai ehinh hejp nhat

Bao cao tai chinh h<;jpnMt kem theo dLi<;jctrlnh bay bang Dong Vi~t Nam (VNO), theo nguyentac gia goc, phu h<;jpvoi chuan mljc ke toan, che d9 ke toan ap dl,Jng cho cac to chuc tindl,Jng ti?i Vi~t Nam va cac quy d!nh phap IV co lien quan den vi~c I~p va trlnh bay bao cao taichinh h<;jpnhat. Tuy nhien, do quy me hOi?t d9n9 cua Ngan hang rat Ion, cho ml,lc dich I~pbao cao tai chinh h<;jpnhat nay, cac so li~u dLi<;jclam tron den hang tri~u va trlnh bay theoddn v! tri~u VNO. Vi~c trlnh bay nay kheng anh hLiong trQng yeu den bao cao tai chinh h<;jpnhat ve tlnh hlnh tai chinh h<;jpnhat, ket qua hOi?t d9n9 kinh doanh h<;jpnhat cLing nhLi tlnhhlnh ILiu chuyen tien t~ h<;jpnhat cua Ngan hang va cac ceng ty con. Rieng doi vOi chi tieu veso ILi<;jngco phieu va lai cd ban tren co phieu, Ngan hang thljc hi~n trlnh bay so li~u denhimQ don vi.

13

NGAN HANG THUO'NG MAl CO PHAN f>AU TU VA PHAT TRIE'N VIET NAMTHUVET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu so B05/TCTD-HN

Bao ceo tai chinh hop nhat kern theo khong nharn phan ann tlnh hinh tal chinh hop nhat, ketqua heat dQng kinh doanh hop nhat va tlnh hlnh luu chuven tien t~ hop nhat theo cacnguyen tac va thong I~ ke toan duoc chap nhan chung t'ili cac nuoc khac nqoai Vi~t Nam.

Nam tai chinh

Nam tal chinh cua Ngan hang bat dau ttl ngay 01 thang 01 va ket thuc vao ngay 31 thanq12.

3. THONG TU f>A BAN HANH NHUNG CHUA CO HI~U LI/C

Ngay 29 thanq 12 narn 2017, Ngan hang Nha nuoc Vi~t Nam da ban hanh Thong tu so22/2017/TT-NHNN sua doi, bo sung mot so dieu cua h~ thong tal khoan ke toan cacto chirctin dunq ban hanh kern theo Quyet dinh so 479/2004/QD-NHNN ngay 29 thanq 4 nam 2004va che dQ bao cao tai chfnh doi voi cac to chuc tfn dl,mg ban hanh kem theo Quyet d!nh so16/2007/QD-NHNN ngay 18 thang 4 nam 2007 cua Thong doc Ngan hang Nha nu'oc. Thong tu' .~moi c6 hi~u II/C thi hanh ttl ngay 01 thang 4 nam 2018. Ban dieu hanh Ngan hang dang xem ()

xet anh hu'ong cua vi~c ap dl,mg thong tu' moi den bao cao tai chfnh trong h<;J'pnhat tu'dng lai. I~0.

~4. TOM TAT cAc cHINH sAcH KE ToAN CHU VEU

Sau day la cac chfnh sach ke toan chu yeu du'<;J'cNgan hang ap dl,mg trong vi~c I~p bao cao taichfnh h<;J'pnhat:

Uoc tinh ke toaln

Vi~c I~p Bao cao tai chfnh h<;J'pnhat tuan thu theo chuan ml/c ke toan, che dQ ke toan apdl,mg cho cac to chuc tfn dl,mg t'ili Vi~t Nam va cac quy d!nh phap Iy c6 lien quan den vi~c I~pva trlnh bay bao cao tai chfnh yeu cau Ban Dieu hanh phai c6 nhCi'ngu'oc tfnh va gia d!nhanh hu'ong den so Ii~u bao cao ve cac khoan cong n<;J',tai san va vi~c trlnh bay cac khoancong n<;J'va tai san tiem tang t'ili ngay I~p Bao cao tai chfnh h<;J'pnhat cling nhu' cac so li~ubao cao ve doanh thu va chi phf trong suot nam tai chfnh. M~c du cac u'oc tfnh ke toan du'<;J'cI~p bang tat ca 51/ hieu biet cua Ban Dieu hanh, so thl/c te phat sinh c6 the khac voi cac u'octfnh, gia d!nh d~t ra.

--2.

Ngo~i t~

Theo h~ thong ke toan cua Ngan hang, tat ca cac nghi~p vl,l phat sinh cua Ngan hang du'<;J'ch'ilch toan theo nguyen t~. T'ili thai diem I~p bao cao, tai san va n<;J'phai tra c6 nguon gocngo'ili t~ du'<;J'cquy doi sang VND theo ty gia trung tam do Ngan hang Nha nu'oc ("NHNN")cong bo doi voi Do la My va ty gia mua chuyen khoan cua Ngan hang doi voi cac ngo'ili t~khac t'ili ngay I~p bang can doi ke toan h<;J'pnhat. Cac khoan thu nh~p va chi phf bang ngo'ilit~ cua Ngan hang du'<;J'cquy doi ra VND theo ty gia vao ngay phat sinh giao d!ch. T'ili thaidiem cuoi nam, chenh I~ch ty gia do danh gia I'ili cac tai san va n<;J'phai tra bang ngo'ili t~sang VND du'<;J'cghi nh~n vao khoan ml,lc "Lai/(l6) thuan ttl hO'ilt dQng kinh doanh vang vango'ili hoi" tren bao cao ket qua hO'ilt dQng kinh doanh h<;J'pnhat.

Dong tien bao cao cua Cavifood, CRDC, VALC, IDCC va BIDC la Do la My. Dong tien bao caocua LVI la Kfp Lao ("LAK"). Dong tien bao cao cho ml,lc dfch h<;J'pnhat cua LVB la VND. Dephl,lCVl,l cho ml,lCdfch h<;J'pnhat theo phu'dng phap von chu so hCi'udoi voi khoan dau tu' vaocac cong ty lien doanh, lien ket trong bao cao tai chfnh h<;J'pnhat cua Ngan hang va cac congty con, tai san va cong n<;J'du'<;J'cchuyen doi sang Dong Vi~t Nam theo ty gia t'ili ngay I~pbang can doi ke toan h<;J'pnhat, tai khoim von du'<;J'cquy doi sang Dong Vi~t Nam theo ty giacua ngay phat sinh giao d!ch, va bao cao ket qua hO'ilt dQng kinh doanh h9'P nhat du'<;J'cchuyen doi theo ty gia blnh quan cua nam tai chfnh. Chenh I~ch ty gia phat sinh do chuyendoi bao cao sang Dong Vi~t Nam du'<;J'cghi nh~n vao khoan ml,lc "Chenh I~ch ty gia hoi doai"tren bang can doi ke toan h<;J'pnhat.

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NGAN HANG THlJ'O'NG MAl CO PHAN OAU TlJ' vA PHAT TRIE'N VI~T NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) MAU 56 BOS/TCTD-HN

Cd sa h«;1pnhat bao caoti!i chinh

Bao cao tal ehinh hop nhat bao gam bao cao tal chinh cua Ng21nhang va bao cao tai ehinhcua cac eong ty do Ngan hang kiern soat (cac eong ty con). Vi~e kiem scat nay dat du'Q'ekhiNgan hang e6 kha nang kiern scat cac chinh sach tai chinh va heat d¢lng cua cac eong tynhan dau tu nham thu duoc lQ'iich tu' heat d¢lng cua cac eong ty nay.

Ket qua heat d9ng kinh doanh cua cac eong ty con duocmua 19iho~e ban di trong narn duoctrinh bay trong bao cao ket qua heat d¢lng kinh doanh hop nhat tu' ngay mua eho den ngayban khoan dau tu' a conq ty con d6. Trong tru'ang hop can thiet, bao cao tai chinh eua caeeong ty con du'Q'edieu ehinh de cae ehinh saeh ke toan du'Q'eap dl:Jngt9i Ngan hang va caeeong ty con la giong nhau. Tat ea cae nghi~p Vl,Jva so du' giU'a Ngan hang voi cae eong tycon va giU'a cae eong ty con du'Q'eI09i be khi hQ'pnhat bao eao tai ehinh.

lQ'i ieh eua co dong khong kiem soat bao gam gia tri cae lQ'iieh eua co dong khong kiem soat

t9i ngay hQ'pnhat kinh doanh ban dau va phan lQ'iieh eua co dong khong kiem soat trong sl/ ~bien d¢lng eua tong von ehu so hU'u ke tu ngay hQ'pnhat kinh doanh. Cae khoan 16phat sinh 1t9i eong ty con phai du'Q'ephan bo tu'dng Ltng vOi phan so hU'ueua co dong khong kiem soat,ke ea tru'ang hQp so 16d6 Ion hdn phan so hU'u eua co dong khong kiem soat trong tai santhuan eua eong ty con.

H«;1pnhat kinh doanh

Tai san, eong nQ'va eong nQ tiem tang eua eong ty con du'Q'exae dinh theo gia trl hQ'pIy t9ingay mua eong ty con. Bat ky khoan phl,Jtr¢li nao giU'a gia mua va tong gia tri hQ'pIy eua taisan du'Qemua du'Qeghi nh~n la lQ'ithe thu'dng m9i. Bat ky khoan thieu hl,Jtnao giU'a gia muava tong gia tri hQp Iy eua tai san du'Q'emua du'Q'eghi nh~n vao ket qua h09t d¢lng kinh doanhhQp nhat eua ky ke toan phat sinh h09t d¢lng mua eong ty con.

lQi ich eua co dong khong kiem soat t9i ngay hQp nhat kinh doanh ban dau du'Q'exae dinhtren cd so ty I~ eua co dong khong kiem soat trong tong gia tri hQp Iy eua tai san, eong nQ'va eong nQ tiem tang du'Qeghi nh~n.

Cac h«;1pdong phai sinh tien t~

:::::'0....

Cik hgp aong ky h~n va hoan do; tfen t~

Doi voi cae hQp dong ky h9n va hoan doi tien t~, ehenh I~eh giU'a gia tri VND eua so 1u'Q'ngngo9i t~ cam ket mua/ban tinh theo ty gia ky h9n va ty gia giao ngay t9i ngay hi~u hfe euahQp dong du'Qeghi nh~n ngay t9i ngay hi~u Il/e eua hQp dong t9i khoan ml,Je"Cae khoan lai,phi phai thu" ho~e "Cae khoan lai, phi phai tra" tren bang can doi ke toan hQp nhat. ChenhI~eh nay sau d6 du'Q'ephan bo tuyen tinh vao khoan ml,Je"lai/(l6) thuan tu h09t d¢lng kinhdoanh vimg va ngo9i hoi" trong suot ky h9n eua hQp dong. T9i thai diem I~p bao eao taiehinh hQp nhat, cam ket theo cae hQp dong ky h9n du'Qedanh gia 19i theo ty gia trung tamdo NHNN eong bo doi voi do la My va ty gia mua ehuyen khoan eua Ngan hang voi cae ngo9it~ khae. T9i thai diem euoi nam, ehenh I~eh ty gia do danh gia 19iso du' ngo9i t~ eua cae hQ'pdong ky h9n du'Q'ehgeh toan vao khoan ml,Je"lai/(l6) thuan tu h09t d¢lng kinh doanh vangva ngo9i hoi" tren bao eao ket qua h09t d¢lng kinh doanh hQp nhat.

Cae hgp aong hoan do; la; sua't

Gia tri cam ket trong cae hQp dong hoan doi lai suat m9t dong tien khong du'Qeghi nh~ntren bang din d6i ke toan hQp nhat. DOi vOi cae hQ'pdong hoan dOi Iai suat hai dong tien e6hoan doi goe dau ky, gia tri cae cam ket du'Q'eghi nh~n tren bang can doi ke toan hQ'pnhat.Cae khoan thu nh~p va chi phi phat sinh tU' cae anh hu'ong lai suat du'Q'eghi nh~n theonguyen tae dl/ thu, dl/ chi. Doi vOi cae hQ'pdong hoan doi lai suat hai dong tien khong hoandoi goe dau ky, gia tri cae cam ket chi du'qe ghi nh~n tren bang can d6i ke toan hQp nhat t<;lingay hoan doi g6e. Cae khoan thu nh~p va chi phi phat sinh tU' cck anh hu'ong lai suat du'qeghi nh~n theo nguyen tae dl/ thu, dl/ chi.

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NGAN HANG THU'ONG MAl CO PHAN f)AU TU'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU so BOS/TCTD-HN

Doanh thu va chi phi

Thu nh~p va chi phi lai

Doanh thu tu' lai cho vay va chi phi tra lai vay duoc ghi nhan trong bao cao ket qua heatdQng kinh doanh hop nhat tren co so du thu, du' chi. Theo Thong nr so 02/2013/TT-NHNNngay 21 thanq 01 narn 2013 ("Thong tu' 02") cua Ngan hang Nha ruroc quy dinh ve phan I09ital san Co, rmrc trich, phuonq phap trich I~p du' phonq rui ro va viec su' dunq du' phone dexu 1'1rui ro trong heat dQng cua to chuc tin dunq, chi nhanh Ngan hang ruroc nqoai doThong doc Ngan hang Nha nu'oc Vi~t Nam ban hanh va Thong tu' so 09/2014/TT-NHNN ngay18 thang 3 narn 2014 cua Ngan hang Nha ruroc ("Thong tu' 09") ve viec sua dOi, bo sungmot so dieu cua Thong tu 02, lai du thu phat sinh tu' cac khoan cho vay phan I09i tu' nhorn 2den nhorn 5 se khonq du'<;1Cghi nh~n vao bao cao ket qua h09t dQng kinh doanh h<;1pnhat.Lai dl/ thu cua cac khoan n<;1nay du'<;1ctheo d6i 0 tai khoan ngo9i bang va du'<;1cghi nh~n vaobao cao ket qua h09t dQng kinh doanh h<;1pnhat khi Ngan hang thl/c nh~n.

Doanh thu lai va chi phi lai cua cac khoan chung khoan dau tu' du'<;1Ch9Ch toan theo nguyenUk dl/ thu, dl/ chi. 80i voi cac khoan lai dl/ thu phat sinh ttl cac khoan chung khoan dau tu'b, qua h9n se khong du'<;1Ch9Ch toan vao bao cao ket qua h09t d9n9 kinh doanh h<;1pnhattrong nam. Cac khoan dl/ thu nay du'<;1Ctheo d6i 0 tai khoan ngo9i bang va du'<;1Cghi nh~nvao bao cao ket qua h09t d9ng kinh doanh h<;1pnhat khi Ngan hang thl/c nh~n.

Doanh thu va chi phi hOiJt d9n9 bao hiem

Doanh thu phi bao hiem goc du'<;1cghi nh~n theo quy d,nh t9i Thong tu'so 125/2012/TT/BTCdo BQ Tai chinh ban hanh ngay 30 thang 7 nam 2012 ("Thong tu' 125") va Thong tu' so194/2014/TT-BTC do BQ Tai chinh ban hanh ngay 17 thang 12 nam 2014 ("Thong tu' 194").Theo do, doanh thu phi bao hiem goc du'<;1Cghi nh~n khi dap ung du'<;1CnhCi'ng dieu ki~n sau:(1) h<;1pdong da du'<;1Cgiao ket giCi'a doanh nghi~p kinh doanh bao hiem va ben mua baohiem da dong du phi bao hiem; (2) co bang chung ve vi~c h<;1pdong bao hiem da du'<;1cgiaoket va ben mua bao hiem da dong du phi bilO hiem va (3) h<;1pdong bao hiem du'<;1cgiao ketva doanh nghi~p kinh doanh bao hiem co thoa thu~n cho ben mua bao hiem n<;1phi bao hiemthl doanh nghi~p kinh doanh bao hiem v§n phai h9Ch toan vao thu nh~p khoan tien cho benmua bao hiem n<;1m~c du ben mua bao hiem chu'a dong phi bao hiem. Thoi h9n thanh toanphi bao hiem khong qua 30 ngay ke tU ngay h<;1pdong bao hiem co hi~u Il/c.

Tru'ong h<;1pdong phi bao hiem theo ky, doanh nghi~p kinh doanh bao hiem h9Ch toan doanhthu khoan phi bao hiem cua ky dong phi bao hiem dau tien khi h<;1pdong bao hiem co hi~uIl/c va chi h9Ch toan doanh thu cua phi bao hiem cua cac ky dong phi bao hiem tiep theo khiben mua bao hiem da dong du phi bao hiem theo thoa thu~n t9i h<;1pdong bao hiem. Tru'ongh<;1pben mua bao hiem khong dong du phi bao hiem theo thoi h9n thanh toan phi bao hiem,h<;1pdong bao hiem se tl/ cham dUt hi~u Il/c khi het thoi h9n thanh toan phi bao hiem. Phibao hiem nh~n tru'oc khi chu'a den h9n t9i ngay cuoi nien dQ ke toan du'<;1cghi nh~n 0 phan"Cac khoan phai tra va cong n<;1khac" tren bang can doi ke toan h<;1pnhat.

Chi phi boi thu'ong h09t dQng kinh doanh bao hiem du'<;1Cghi nh~n khi ho so boi thu'ong hoantat va du'<;1Cngu'oi co tham quyen phe duy~t. Tru'ong h<;1pchu'a co ket lu~n so tien boi thu'ongcuoi cung nhu'ng da xac d,nh du'<;1Cchik chan ton that thuQC trach nhi~m bao hiem va thanhtoan m9t phan so tien boi thu'ong cho khach hang theo de ngh, cua khach hang thl so tienboi thu'ong da thanh toan cling du'<;1Cghi nh~n vao chi phi boi thu'ong. NhCi'ngVl,l boi thu'ongchu'a du'<;1cphe duy~t t9i thoi diem cuoi nam du'<;1Ccoi la chu'a giai quyet va du'<;1cthong ke detrfch I~p dl/ phong boi thu'ong.

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INGAN HANG THlIO'NG MAl CO PHAN f)AU TlI vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 BOS/TCTD-HN

Chi phi hoa hong bao hiem goc va nhan tai bao hiem du'Qcghi nhan tren cd so thuc thu duoccua doanh thu bao hiern goc theo quy dinh cua B9 Tai chinh vai cac khoan doanh thu phatsinh du'Qckhai thac qua d<;li1'1bao hiem va phi nhan tal phat sinh trong narn. Trong narn,toan b9 chi phi hoa hong goc va nhan tal bao hiem diroc phan anh vao khoan rnuc "Chi phiheat d9ng dich vu", Cuoi nien d9 ke toan, doanh nghi~p kinh doanh bao hiem xac dinh chiphi hoa hong goc va nhan tai bao hiem chua duoc tinh vao chi phi narn nay tu'dng ling vcikhoan phi bao hiem goc va nh~n tai bao hiem chua duoc hu'ang nam nay de chuyen sangphan bo vao cac nien d9 ke toan sau theo ti I~ tu'dng ling vai ty I~ ghi nh~n doanh thu baohiem.

Doanh thu va chi phi dich v~ khac

Doanh thu va chi phi dich Vl,l khac du'Qcghi nh~n theo nguyen tac dl/ thu, dl/ chi.

Ghi nh~n cotii'c va Ir;i nhu~n du'r;c chia

Co Wc nh~n du'Qcbang tien va IQi nhu~n du'Qcchia tu hO<;ltd9n9 dau tu'va gop von du'Qcghinh~n vao bao cao ket qua hO<;ltd9n9 kinh doanh hQp nhat khi quyen nh~n co tlic va IQinhu~n du'Qcchia cua Ngan hang du'Qcxac dinh. Co tlic nh~n du'ai d<;lngco phieu la cac khoandu'Qcchia bang co phieu tU' IQi nhu~n cua cac cong ty co phan khong du'Qcghi nh~n trongbao cao tai chinh hQp nhat theo quy dinh t<;liThong tu' so 200/2014/TT-BTC ngay 22 thang12 nam 2014cua B9 Tai chinh.

Cae khoim eho yay khaeh himg

Cac khoan cho vay khach hang du'Qccong bo va trinh bay theo so du' nQ goc t<;lingay ketthuc nam tai chinh.

DI! phong rui ro tin dl,lng

Phim lo~i nr; va trich I~p dt/ phong rili ro tin d~ng t~i thi tru'ong Vi~t Ham va thitru'ong Campuchia

Theo Thong tu' 02 va Thong tu' 09, to chlic tin dl,lng phai thl/c hi~n phan IO<;linQ, trich I~p dl/ph6ng rui ro tin dl,lng. Vi~c phan IO<;linQ va trich I~p dl/ ph6ng rui ro tin dl,lng theo quy dinhcua Thong tu' 02 va Thong tu' 09 du'Qcap dl,lng voi cac tai san Co (g<;>itat la "nQU)bao gom:

Cho vay;

Cho thue tai chinh;

Chiet khau, tai chiet khau cong Cl,lchuyen nhu'Qngva giay to co gia khac;

Bao thanh toan;

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

Cac khoan tra thay theo cam ket ngo<;libang;

So tien mua va uy thac mua trai phieu doanh nghi~p chu'a niem yet tren thi tru'ong

chling khoan ho~c chu'a dang ky giao dich tren thi tru'ong giao dich cua cac cong ty d<;li

chung chu'a niem yet (Upcom) (sau day g<;>itat la trai phieu chu'a niem yet), khong bao

gom mua trai phieu chu'a niem yet bang nguon von uy thac ma ben uy thac chiu rui ro;

Uy thac cap tin dl,lng;

Tien glii (tru tien glii thanh toan) t<;lito chlic tin dl,lng trong nu'oc, chi nhanh ngan hang

nu'oc ngoai t<;liVi~t Nam theo quy dinh cua phap lu~t va tien glii t<;lito chlic tin dl,lng

nu'oc ngoai.

17

~J~":I

. '

. ,~

~

NGAN HANG THUO'NG MAl CO PHAN OAU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU so BOS/TCTD-HN

Theo do, nhorn nc;1cua khach himg la nhorn no co rui ro cao han khi thuc hi~n phan lo~i nodong thai theo Dieu 10, Dieu 11 cua Thong tu' 02 va nhorn no cua khach hang do Trung tamThong tin tin dunq ("CIC") cua Ngan hang Nha ruroc cung cap tal thai diem phan loai no.

Cac khoan no duoc phan loai theo cac rmrc d9 rui ro nhu sau: Nc;1du tieu chuan, Nc;1can chuy, Nc;1duoi tieu chuan, Nc;1nghi nga va Nc;1co kha nang mat von. Nc;1xau la cac khoan noduoc phan leal la N<;idu'oi tieu chuan, No nghi nga va N<;ico kha nang mat von. Cac khoanno duoc phan leal va trich I~p du phonq rui ro tin dunq vao thai diem cuoi moi quv cho baquv dau nam va vao ngay 30 thanq 11 cho quv bon trong narn tai chinh.

T~i thi tru'ang Campuchia, vi~c phan lo~i nc;1du'c;1Cthl/c hi~n theo chi thi Prakas No. B7-09-074 ngay 25 thang 2 nam 2009 du'c;1Cban hanh bdi Ngan Hang Quoc gia Campuchia ve vi~cphan lo~i nc;1va trich I~p dl/ phong. Theo do, Ngan hang phai thl/c hi~n tien hanh danh giadanh ml,lC tin dl,lng de thl/c hi~n trich I~p day du dl/ phong theo nam nhom nc;1bao gom: N<;idu tieu chuan, N<;ican chu y, Nc;1du'oi tieu chuan, N<;inghi nga va N<;ico kha nang mat von.

)1

DI/ phong Cl,lthe du'c;1Ctrich I~p dl/a tren rui ro tin dl,lng thuan cua cac khoan n<;itheo cac tyI~ tu'ang ung voi tung nhom nhu' sau:

Nhom LOiili Ty I~ dlj phong CI,I the

1 Nc;1du tieu chuan 0%

2 N<;ican chu y 5%

3 N<;idu'oi tieu chuan 20%

4 Nc;1nghi nga 50%

5 Nc;1co kha nang mat von 100%

Rui ro tin dl,lng thuan cua cac khoan cho vay khach hang du'<;iCtinh bang gia tri con I~i cuakhoan cho vay tru gia tri cua tai san bao dam da du'<;iCchiet khau theo cac ty I~ du'c;1Cquydinh trong Thong tu' 02.

Theo Thong tu' 02, dl/ phong chung du'c;1Ctrich I~p de dl/ phong cho nhLi'ng ton that Chu'a.~ ~du'c;1Cxac dinh trong qua trlnh phan lo~i n<;iva trich I~p dl/ phong Cl,l the va trong cac tru'ang .:~ ~h<;ipcac to chuc tin dl,lng g~p kho khan ve tai chinh khi chat 1u'c;1ngcac khoan n<;isuy giam. ~ w

Theo do, Ngan hang phai thl/c hi~n trich I~p va duy trl dl/ phong chung bang 0,75% tong giatri cac khoan n<;idu'c;1Cphan lo~i tu nhom 1 den nhom 4 tru tien gui va khoan cho vay, muaban co ky h~n giay to co gia doi voi to chuc tin dl,lng, chi nhanh ngan hang nu'oc ngoai t~iVi~t Nam va tien gui t~i cac to chuc tin dl,lng nu'oc ngoai.

Phan IOi!i ng va trich I~p dlj phong rui ro tin dlJng ti!i thj tru'ong Lao

Theo Quyet dinh so 324/BOL ngay 19 thang 4 nam 2011 va Cong van so 242/BOL ngay 02thang 4 nam 2011 cua Ngan hang Trung u'ang Lao, Ngan hang phai phan lo~i n<;iva trich I~pdl/ phong cho cac khoan vay khach hang t~i Lao. Theo do, cac khoan cho vay du'<;icphan lo~ithanh "Nc;1tot" va "N<;ixau" dl/a tren lich su tra n<;iva cac yeu to dinh tinh khac. "N<;itot" lacac khoan cho vay du'c;1Cphan lo~i vao nhom Nc;1du tieu chuan (Nhom A) ho~c N<;ican chu y(Nhom B). "N<;i xau" la cac khoan cho vay du'<;iCphan lo~i vao nhom N<;idu'oi tieu chuan(Nhom C), Nc;1nghi nga (Nhom D) ho~c Nc;1co kha nang mat von (Nhom E).

Theo do, dl/ phong chung va dl/ phong Cl,lthe se du'c;1Ctrich I~p tren tong du' nc;1cho vay theonhom nc;1voi cac ty I~ tu'ang ung voi tung nhom nc;1nhu' sau:

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NGAN HANG THU'O'NGMAl CO PHAN DAU TU'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'PNHAT (Tiep theo) . MAu so BOS/TCTD-HN

Nhom Lo~i so ngay qua han T' Ie du' Ty I~ dl!y ..

phong chung phong Cl,I the

1 NQ'du tieu chuan Du'oi 30 ngay 0,5% 0%

2 No can chu V Tu' 30 ngay den du'oi 90 3% 0%

ngay

3 NQ'du'oi tieu chuan Tu' 90 ngay den du'oi 180 0% 20%

ngay

4 NQ'nghi nga Tu 180 ngay den duol 360 0% 50%

ngay

5 NQ'co kha nang Tu' 360 ngay tro len 0% 100%

mat von

lA! CI

HANJ

Xu Iy rui ro tin dl,lng-I •;::;

Du' phono du'Q'cghi nhan nhir mot khoan chi phi tren bao caoket qua hoat d9n9 kinh doanhhop nhat va du'Q'csir dunq de xu' Iv cac khoan no xau, Theo Thong tu 02, Ngan hang thanhI~p H9i dong XU' Iy Rui ro de xu' Iv cac khoan no xau neu nhu' chunq du'Q'c phan loai vaonhorn 5, hoac neu khach hang vay la phap nhan giai the, pha san, hose la ca nhan b] chetho~c mat tich.

Phan lo~i nq cho cae cam ket ngo~i bimg

Theo Thong tu' 02 cua Ngan hang Nha nu'oc, to chuc tin dl,Jng phai thljc hi~n phan IO<;lidoi voicac khoan bao lanh, chap nh~n thanh toan va cam ket cho vay khong huy ngang vo dieuki~n va co thai diem thljc hi~n Cl,lthe (99i chung la cac khoan cam ket ngo<;li bang) vao cacnhom quy dinh t<;liDieu 9, Dieu 10 ho~c Dieu 11 cua Thong tu' 02. Theo do, cac khoan camket ngo<;libang du'Q'cphan IO<;litheo cac muc d9 rui ro nhu' sau: Nc;fau tieu chuan, Nc;fdmchuy, Nc;fdUoi tieu chuan, Nc;fnghi nga va Nc;fc6 khiJ nang miit vO'n dlja vao tlnh tr<;lng qua h<;lnva cac yeu to dinh tinh khac.

Cae khoim nq phai thu

Cac khoim nQ'phai thu khac ngoai cac khoan phai thu tu hO<;ltd9n9 tin dl,lng trong hO<;ltd9ngngan hang du'Q'cghi nh~n ban dau theo gia goc va luon du'Q'cphan anh theo gia goc trongthai gian tiep theo. Cac khoan nQ'phai thu khac du'Q'cxem xet trich I~p dlj phong rui ro theotuoi nQ'qua h<;lncua khoan nQ' ho~c theo dlj kien ton that co the xay ra trong tru'ang hQ'pkhoan nQ'chu'a den h<;lnthanh toan nhu'ng to chuc kinh te lam vao tlnh tr<;lng pha san ho~cdang lam thu tl,lC giai the; ngu'ai nQ'mat tich, bo tron, dang bi cac.cd quan phap lu~t truy to,xet xU' ho~c dang thi hanh an ho~c da chet. Chi phi dlj phong phat sinh du'Q'ch<;lchtoan vao"Chi phi hO<;ltd9n9" trong nam.

Doi voi cac khoan nQ' phai thu qua h<;lnthanh toan thl muc trich I~p dlj phong theo hu'ongdSn cua Thong tu' so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 do B9 Tai chinh banhanh, Cl,lthe nhu' sau:

Thai gian qua h<;ln Muc trich dlj phong

Tu tren sau (06) thang den du'oi m9t (01) nam

Tu m9t (01) nam den du'oi hai (02) nam

Tu hai (02) nam den du'oi ba (03) nam

Tu ba (03) nam tro len

30%

50%

70%

100%

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NGAN HANG THU'O'NG MAl CO PHAN DAU TU' vA PHAT TRIE'N VIET NAMTHUYET MINH sAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu 56 SOSjTCTD-HN

Cae khoan dau tu'

Chung kboen kinh doanh

Chung khoan kinh doanh la nhU'ng chung khoan no, chung khoan v5n, chimq khoan khacduoc Ngan hang mua han va du dinh ban ra trong thai gian ngan nharn rnuc dich thu lQ'itu'viec hu'ong chenh lech gia. Chung khoan kinh doanh du'Q'cghi nhan theo gia g5c vao ngaygiao dich va luon duoc phan anh theo gia g5c trong thai gian narn giU' tiep theo. Rieng cackhoan chung khcan kinh doanh nam giU' boi cong ty BSC duoc danh gia 19i theo gia th]tru'ang trong thai gian narn giU' theo Thong tu 210/2014/TT-BTC ngay 30 thanq 12 narn2014 va Lu~t ke toan sO'88/2015/QH13 ("Lu~t ke toan mol"). Tien lai va co tire bang tienthu du'Q'ctrong thai gian narn giU' chtrnq khoan kinh doanh duoc ghi nhan vao bao cao ketqua h09t dQng kinh doanh hQ'pnhat tren co so thl/c thu.

Cac chung khoan nay du'Q'cxem xet kha nang giam gia t9i thai diem I~p cac Bao cao taichinh hQ'p nhat. Chung khoan du'Q'cphan I09i la tai san Co du'Q'cI~p dl/ phong theo Thong tu'02. Chung khoan khong du'Q'cphan I09i la tai san Co du'Q'cI~p dl/ phong giam gia khi gia tr!ghi so cao hon gia tr! th! tru'ang xac d!nh theo quy d!nh t9i Thong tu' sO'228/2009/TT-BTC doBQ Tai chinh ban h~lnh ngay 07 thang 12 nam 2009. Trong tru'ang hQ'p khong the xac djnhdu'Q'cgia tr! th! tru'ang cua chung khoan, cac chung khoan se khong du'Q'ctrich I~p dl/ phong.DI/ phong rui ro du'Q'cghi nh~n vao bao cao ket qua h09t dQng kinh doanh hQ'p nhat trenkhoan ml,lc "Lai/(Lo) thuan tu mua ban chung khoan kinh doanh".

Chung khoan dflU ttl'

Chung khoan dau tu'sjn sang de ban

Chung khoan dau tu' s~n sang de ban bao gam cac chung khoan nQ'va chung khoan v5n maNgan hang va/ho~c cac cong ty con nam giU' du'oi 20% quyen bieu quyet voi ml,lc dich dau tu'va s~n sang de ban, khong thuQc I09i chung khoan mua vao ban ra thu'ang xuyen nhu'ng cothe ban bat cu luc nao xet thay co lQ'iva dong thai Ngan hang va/ho~c cac cong ty con khongphai la co dong sang I~p; ho~c khong la d5i tac chien 1u'Q'C;ho~c khong co kha nang chi ph5inhat d!nh vao qua trlnh I~p, quyet d!nh cac chinh sach tai chinh va h09t dQng cua doanhnghi~p nh~n dau tu' thong qua van ban thoa thu~n cu nhan 51/ tham gia HQi dong Quantr!lBan Dieu hanh. Chung khoan v5n du'Q'cghi nh~n theo gia g5c vao ngay giao d!ch va luondu'Q'cphan anh theo gia g5c trong thai gian nam giU' tiep theo.

Chung khoan nQ' du'Q'cghi nh~n theo m~nh gia vao ngay giao d!ch. Lai dl/ thu cua chungkhoan tru'oc khi mua (d5i voi chung khoan nQ'tra lai sau) ho~c lai nh~n tru'ac cha phan bo(d5i voi chung khoan nQ'tra lai tru'oc) du'Q'cphan anh tren mQt tai khoan rieng. Phan chietkhau/phl,l trQi la chenh I~ch am/du'ong giU'a gia g5c voi gia tr! cua khoan tien gam m~nh giacQng (+) lai don tich tru'oc khi mua (neu co) ho~c tru (-) lai nh~n tru'oc cha phan bo (neuco), cling du'Q'cphan anh tren mQt tai khoan rieng.

Trong khoang thai gian nam giU' chung khoan tiep theo, cac chung khoan nay du'Q'cghi nh~ntheo m~nh gia va chiet khau/phl,l trQi (neu co) cua chung khoan s~n sang de ban du'Q'cphanbo vao bao cao ket qua h09t dQng kinh doanh hQ'p nhat theo phu'ong phap du'ang thangtrong su5t thai gian con 19i u'oc tinh cua chung khoan. S5tien lai tra sau du'Q'cghi nh~n theonguyen tac: S5tien lai don tich tru'oc khi mua du'Q'cghi giam gia tr! cua chinh chung khoando, d5i ung voi tai khoan lai dl/ thu; va s5tien lai don tich sau thai diem mua du'Q'cghi nh~nvao thu nh~p cua Ngan hang theo phu'ong phap cQng don. SO'tien lai nh~n tru'oc du'Q'ch9Chtoan phan bo vao thu nh~p lai dau tu' chung khoan theo phu'ong phap du'ang thang trongthai gian dau tu' chung khoan.

D!nh ky, chung khoan s~n sang de ban s~ du'Q'cxem xet ve kha nang giam gia. Chung khoandu'Q'cphan I09i la tai san Co du'Q'ctrich I~p dl/ phong theo Thong tu' 02. Chung khoan khongdu'Q'cphan I09i la tai san Co du'Q'ctrich I~p dl/ phong giam gia khi gia tr! ghi so cao hon gia tr!th! tru'ang xac d!nh theo quy d!nh t9i Thong tu's5 228/2009/TT-BTC ngay 07 thang 12 nam

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INGAN HANG THU'O'NG MAl CO PHAN f)AU TU'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU soBOS/TCTD-HN

2009 do BQTal chinh ban hanh,Trong truonq hop khonq the xac dinh duoc gia tri th] truonq cua chung khoan, cac chungkhoan se khong duoc trich I~p du phonq, 01/ phone rui ro duoc ghi nh~n VaG bao cao ket quaheat GQng kinh doanh hop nhat tren khoan rnuc "U!ii/(Io) thuan tu' mua ban chung khoan dautu",

Chung khoen dau tug;u den ngEWdao hqn

Chung khoan dau tu giiI den ngay dao han la cac chung khoan no diroc Ngan hang mua hanvai rnuc dich dau tu de huang lai suat, va Ngan hang co 'I dinh va co kha nang giiI cacchtrnq khoan nay den ngay dao han, Chung khoan giiI den ngay dao han co gia tr] duoc xacdinh va co nqav dao h<;lnCl,l the. Trong truang hc,1pchung khoan dUQc ban han truac thaidiem dao h<;ln,cac chung khoan nay se duc,1cphan IO<;lil<;Iisang chung khoan kinh doanh haychung khoan s~n sang de ban. Chung khoan dau tu giiI den ngay dao h<;ln dUQCghi nh~ntuong tl/ nhu chung khoan nQ s~n sang de ban.

::::)

D!nh ky, chung khoan dau tu giiI den ngay dao h<;lnse dUQc xem xet ve kha nang giam gia.Chung khoan dUQc phan IO<;lila tai san Co dUQc trich I~p dl/ phong theo Thong tu 02. Chungkhoan khong dUQc phan IO<;lila tai san Co dUQc trich I~p dl/ phong giam gia khi gia tr! ghi socao hon gia tr! th! truang xac d!nh theo quy d!nh t<;liThong tu so 228/2009/TT-BTC ngay 07thang 12 nam 2009 do BQ Tai chinh ban hanh. Trong truang hQp khong the xac d!nh dUQcgia tr! th! truang cua chung khoan, cac chung khoan se khong dUQc trich I~p dl/ phong. 01/phong rui ro dUQc ghi nh~n VaG bao cao ket qua hO<;ltdQng kinh doanh hQp nhat tren khoanml,lc "Lai/(Lo) thuan tu mua ban chung khoan dau tu".

Doi vai trai phieu phat sinh tu nghi~p vl,l mua ban nc,1vai Cong ty TNHH MQt thanh vien Quim1'1 tai san cua cac to chuc tin dl,lng Vi~t Nam ("VAMC"), Ngan hang trich I~p dl/ phong theohuang dan cua Ngan hang Nha nuac t<;li Thong tu so 14/2015/TT-NHNN ngay 28 thang 8nam 2015 va theo cac van ban khc3cco lien quan cua co quan Nha nuac co tham quyen. 01/phong rui ro dUQc ghi nh~n VaG bao cao ket qua hO<;ltdQng kinh doanh hQp nhat tren khoanml,lc "Chi phi dl/ phong rui ro tin dl,lng".

Phan fOq; fq;

):Theo Cong van so 2601/NHNN-TCKT ngay 14 thang 4 nam 2009 cua Ngan hang Nha nuac,vi~c phan IO<;lil<;Iisau khi mua chi dUQc thl/c hi~n toi da mQt (01) Ian doi vai moi khoan ml,lcchung khoan da dau tu. Trong nhiIng truang hQp d~c bi~t ho~c khi co so IUQng Ion chungkhoan phai phan IO<;lil<;Ii(Ion hon ho~c bang 50% gia tr! khoan ml,lc), Ngan hang se thl/chi~n thuyet minh tren bao cao tai chinh hQp nhat ve 51/ tac dQng cua vi~c phan IO<;lil<;Iitrongtong tai san, cong nQ, nguon von cling nhu thu nh~p va chi phi cua Ngan hang.

-.0,:.0..

Cae hC1pdong mua l;.'Ii va ban l;.'Ii

NhiIng chung khoan dUQc ban dong thai dUQc cam ket se mua l<;IiVaG mQt thai diem nhatd!nh trong tuong lai van dUQCghi nh~n tren bao cao tai chinh hQp nhat. Khoan tien nh~ndUQc theo thea thu~n nay dUQc ghi nh~n nhu mQt khoan nQ phai tra tren bang can doi ketoan hQp nhat va phan chenh I~ch giiIa gia ban va gia cam ket se mua l<;IidUQc phan bo theophuong phap duang thang theo lai suat tren hQp dong VaG bao cao ket qua hO<;ltdQng kinhdoanh hQp nhat trong suot thai gian hi~u II/C cua hQp dong.

NhiIng chung khoan duc,1cmua dong thai duQ'c cam ke't se ban l<;IiVaG mQt thai diem nhatd!nh trong tuong lai khong duc,1cghi nh~n tren cac bao cao tai chinh hQ'p nha't. Khoan tienthanh toan theo thea thu~n nay dUQc ghi nh~n nhu mQt khoan ml,lc "Cho vay khach hang"tren bang can doi ke toan hc,1pnhat va phan chenh I~ch giiIa gia mua va gia cam ket se banl<;IidUQc phan bo theo phuong phap duang thang theo lai suat tren hc,1pdong VaG bao caoket qua hO<;ltdQng kinh doanh hc,1pnhat trong suot thai gian hi~u II/c cua hc,1pdong.

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NGAN HANG THlJ'ONG MAl CO PHAN f)AU TlJ' vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu 56 BOSjTCTD-HN

Cac khoan dau tu' dai han khac the hi~n cac khoan dau tu von VaGcac don vi khac rna Nganhang va/hoac cac cong ty con nam giG'du'oi 20% quven bieu quyet va dong thai Ngan hangvajho~c cong ty con la co dong sang I~p; hose la doi tac chien lucc: hoac c6 kha nang chi phoinha't dinh VaG qua trlnh I~p, quyet dinh cac chinh sach tai chinh va hoat d9n9 cua doanhnqhiep nhan dau tu thonq qua van ban thea thuan cu' nhan 51/ tham gia H9i dong QUEmtrj/BanDieu hanh. Cac khoan dau tu nay duoc ghi nhan ban dau theo gia goc VaG ngay giao dich valuon duoc phan anh theo gia goc trong thai gian nam giG'tiep theo.

DI/ phonq qiarn gia dau tu' dai han duoc trfch I~p neu doanh nghi~p ma Ngan hang va cac congty con dang dau tu' b! 16 (tnJ' tru'ang hQ'p16 theo ke h09ch da du'Q'cxac d!nh trong phu'ong ankinh doanh ban dau) theo quy d!nh t9i Thong tu' so 228j2009/TT-BTC ngay 07 thang 12 nam2009 va Thong tu' so 89j2013jTI-BTC ngay 28 thang 6 nam 2013 sua dOi, bo sung Thong tu'so 228j2009jTI-BTC do B9 Tai chinh ban hanh. Theo do, muc trich I~p dl/ phong la chenhI~ch giG'atong von dau tu' thl/c te cLla cac ben t9i doanh nghi~p va von ChLlso hG'uthl/c c6nhan (x) vOi ty I~ von dau tu' cLla Ngan hang va cac cong ty con so vOi tong von dau tu' thl/c tecLla cik ben t9i doanh nghi~p du'Q'cxac d!nh tren Bang can doi ke toan cLla doanh nghi~p t9ithai diem trfch I~p dl/ phong. DI/ phong giam gia dau tu' dai h9n du'Q'cghi nh~n nhu' m9tkhoan chi phi h09t d9ng tren bao cao ket qua h09t dQng kinh doanh hQ'pnhat. Doi vOi khoandau tu' VaGco phieu niem yet ho~c gia tr! hQ'pIy khoan dau tu' du'Q'cxac d!nh m9t cach dangtin c~y, vi~c I~p dl/ phong du'Q'cthl/c hi~n dl/a tren gia tr! thi tru'ang cLla co phieu (tu'ong Wnhu' dl/ phong giam gia chung khoan kinh doanh).

Ghinh~n

Ngan hang ghi nh~n chung khoan dau tu' va cac khoan dau tu' khac t9i ngay Ngan hang kyket va thl/c hi~n theo dieu khoan hQ'pdong c6 hi~u II/c (ke toan theo ngay giao d!ch). Chungkhoan dau tu' va cac khoan dau tu' khac du'Q'cghi nh~n ban dau theo gia goc. Sau khi ghinh~n ban dau, chung khoan dau tu' va cac khoan dau tu' khac du'Q'cghi nh~n theo cac chinhsach ke toan trinh bay a phan tren.

Dung ghi nh~n

Cac khoan dau tu' chung khoan b! dung ghi nh~n khi quyen nh~n du'Q'ccac luong tien tU' cackhoan dau tu' b! cham dUt ho~c khi Ngan hang vajho~c cac cong ty con da chuyen giao phanIon rLli ro va lQ'ifch gan lien voi quyen so hG'ucLla cac khoan dau tu'.

~HICr-I

f)au tu' vito cong ty lien ket

Cong ty lien ket la mQt cong ty ma Ngan hang vajho~c cac cong ty con c6 anh hu'ong dangke nhu'ng khong phai la cong ty con hay cong ty lien doanh cLla Ngan hang. Anh hu'ong dangke the hi~n a quyen tham gia VaGvi~c du'a ra cac quyet dinh ve chinh sach tai chfnh va h09td9ng cLla ben nh~n dau tu' nhu'ng khong c6 anh hu'ong ve m~t kiem soat ho~c dong kiemsoat nhG'ng chinh sach nay. Ket qua h09t d9n9 kinh doanh, tai san va cong nQ'cLla cac congty lien ket du'Q'chQ'pnhat trong bao cao tai chinh hQ'p nhat theo phu'ong phap von ChLlsohG'u. Cac khoan g6p von lien ket du'Q'ctrlnh bay trong bang can doi ke toan hQ'pnhat theogia goc du'Q'cdieu chinh theo nhG'ng thay doi trong phan von g6p cLla Ngan hang VaG phantai sim thuan eua eeng ty lien ket sau ngay mua khoim dau tLf. Cae khoan 18 eua eeng ty lienket vu'Q't qua khoan gop von eua Ng21nhang t<;li ceng ty lien ke't do (bao gom bat ke caekhoan g6p von dai h9n ma ve thl/e chat t<;lOthanh dau tu' thuan eua Ngan hang t<;lieeng tylien ket d6) du'Q'cghi nh~n khi Ngan hang c6 nghia vI,! vOi khoan 10 nay.

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NGAN HANG THU'O'NG MAl CO PHAN £>AUTU' VA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu s6 BOS/TCTD-HN

Gop von lien doanh

Cac khoan g6p von lien doanh la thea thuan tren co so ky ket hop dong rna theo d6 Nqanhang va cac ben tham gia thuc hien heat d9n9 kinh te tren co so dong kiem soat. Co sodong kiem soat dU<;1Chieu la viec dira ra cac quyet dinh mang tinh chien IU<;1clien quan dencac chinh sach heat d9ng va tal chinh cua don vi lien doanh phai c6 su' dong thuan cua cacben dong kiern scat. Cac thea thuan g6p von lien doanh lien quan den viec thanh I~p mot coso kinh doanh d9C I~p trong d6 c6 cac ben tham gia g6p von lien doanh dU<;1C99i la co sokinh doanh dong kiem scat. Ngan hang I~p bao cao ve cac khoan l<;1iich trong cac co so kinhdoanh dong kiern scat theo phucnq phap von chu so hfru, Theo phuonq phap von chu sohlru, cac khoan g6p von lien doanh du<;1cghi nhan ban dau theo gia goc. Sau d6, gia tri ghiso cua khoan dau tu du<;1cdieu chinh theo nhiIng thay doi cua phan so hiIu cua Ngan hangtrong tai san thuan cua cang ty lien doanh.

Tai sfm co dinh vo hinh

Tai san co dinh va hlnh dU<;1Cghi nh~n theo nguyen gia tru di gia tri khau hao luy ke.Nguyen gia tai san co dinh va hlnh la toan b9 cac chi phi ma Ngan hang va cac cang ty conphai be ra de c6 dU<;1Ctai san co dinh va hlnh tinh den thai diem dua tai san d6 vao su dl.:Jngtheo dlj tinh. Cac chi phi nang cap va doi moi tai san co dinh va hlnh dU<;1cghi tang nguyengia cua tai san va cac chi phi khac dU<;1Ch<;lch toan vao bao cao ket qua hO<;ltd9ng kinhdoanh h<;1pnhat khi phat sinh. Khi tai san co dinh va hlnh du<;1cban hay thanh Iy, nguyen giava gia tri hao men luy ke dU<;1Cx6a so va cac khoan lai/le; phat sinh do thanh Iy tai san dU<;1Ch<;lchtoan vao bao cao ket qua hO<;ltd9n9 kinh doanh h<;1pnhat.

Tai san co dinh huu hinh

Tai san co dinh hO'u hlnh du<;1cthe hi~n theo nguyen gia tru di gia tri khau hao lUy ke.Nguyen gia tai san co dinh hiIu hlnh la toan b9 cac chi phi ma Ngan hang va cac cang ty conphai be ra de c6 dU<;1Ctai san co dinh hiIu hlnh tinh den thai diem dua tai san d6 vao tr<;lngthai s~n sang su dl,Jng. Cac chi phi mua sam, nang cap va doi moi tai san co dinh dU<;1cghitang nguyen gia cua tai san co dinh. Chi phi bao trl, sua chiIa dU<;1Ch<;lchtoan vao bao caoket qua hO<;ltd9n9 kinh doanh h<;1pnhat khi phat sinh. Khi tai san dU<;1Cban hay thanh Iy,nguyen gia va gia tri hao men luy ke dU<;1Cx6a so va cac khoan !ai/Ie; phat sinh do thanh Iytai san dU<;1Ch<;lchtoan vao bao cao ket qua hO<;ltd9n9 kinh doanh h<;1pnhat.

-'5-..1

Khau hao tai san co dinh

Khau hao cua tai .san co dinh hiIu hlnh va va hlnh du<;1ctinh theo phudng phap duang thangtrong suot thai gian su dl,Jng uoc tinh cua tai san co dinh.

-"I

Loai tai simThai gian huu dung l10c tinh

(so nam)

Nha cua, v~t kien truc

May m6c, thiet bi

Phudng ti~n v~n tai

Tai san co dinh khac

Thiet bi, dl:Jng Cl,J quan Iy

Phan mem may tinh

Tai san co dinh va hlnh khac

7 - 50

3 - 12

6 - 15

3 - 7

5

3-8

2 - 20

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NGAN HANG THU'ONG MAl CO PHAN DAU TU' vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu 56 BOS/TCTD-HN

Quyen sir dunq dat cua Ngan hanq diroc Nha rnroc giao khong thai han khonq phai trichkhau hao. Quyen su' dunq dat co thai han duoc khau hao theo thai han duoc cap quven sir

dunq dat.Thue tai san

MQt khoan thue diroc xem la thue tai chinh khi phen Ion cac quven IQi va rui ro ve quven sohiiu tai san duoc chuven sang cho ngu'ai di thue. Tat ca cac khoan thue khac duoc xem lathue heat dQng.

Ngan hang la ben cho thue

Ngan hang ghi nhan gia tr] tal san cho thue tai chinh la khoan phai thu tren bang can doi ketoan hop nhat bang gia tr] dau tu thuan trong hop dong cho thue tai chinh. Cac khoan pha:thu ve cho thue tal chinh dtroc ghi nhan la khoan phai thu goc va doanh thu tai chinh tukhoan dau tu' va dich Vl,l cua ben cho thue. Ngan hang phan bo doanh thu tai chinh trongsuot thai gian cho thue dlja tren Iai suat thue co dinh tren so du' dau tu'thuan cho thue taichinh.

Ngan hang la ben di thue

Gia tri tai san thue ho~t dQng khong du'Qc ghi nh~n tren bang can doi ke toan hQp nhat. Tienthue phai tra du'Qc h~ch toan theo phu'o'ng phap du'ang thang vao khoan ml,lc chi phi hO<;ltdQng khac trong suot thai h<;lnthue tai san.

Cac khoim chi phi tra tru'oc

Chi phi tra tru'oc bao gom khoan tra tru'oc tien thue van phong va cac khoan chi phi tratru'oc dai h<;lnkhac. Tien thue van phong the hi~n so tien thue van phong da du'Qc tra tru'oc.Tien thue van phong tra tru'oc du'Qc phan bo vao bao cao ket qua hO<;ltdQng kinh doanh hQpnhat theo phu'o'ng phap du'ang thang tu'o'ng ung voi thai gian thue. Cac khoan chi phi tratru'oc dai h<;lnkhac bao gom chi phi sua chua, bao du'ong tai san, gia tri cong Cl,l, dl,lng Cl,ldaxuat dung va du'QCcoi la co kha nang dem l<;liIQi ich kinh te trong tu'o'ng lai cho Ngan hang.Cac chi phi nay du'Qc von hoa du'oi h]nh thuc cac khoan tra tru'oc va du'QCphan bo vao baocao ket qua hO<;ltdQng kinh doanh hQp nhat, su dl,lng phu'o'ng phap du'ang thang vOi thai h<;lntU mQt nam tro len va khong qua ba nam theo cac quy dinh ke toan hi~n hanh.

Tien va cac khoan tu'dng du'dng tien

Tien va cac khoan tu'o'ng du'o'ng tien bao gom tien m~t, vang b<;lc,da quy, kim IO<;liquy, tiengui thanh toan t<;li Ngan hang Nha nu'oc, tin phieu Chinh phu va cac giay to co gia ngan h<;lnkhac du dieu ki~n chiet khau voi Ngan hang Nha nu'oc, cac khoan tien gui thanh toan va tiengui co thai h<;lndao h<;ln khong qua ba thang ke tu ngay gui va cac khoan dau tu' chungkhoan co thai h<;lnthu hoi ho~c dao h<;lnkhong qua ba thang ke tu ngay mua.

Cac khoan dl,l' phong khac

Cac khoan dlj phong khac du'Qc ghi nh~n khi Ngan hang co nghia Vl,l nQ hi~n t<;li do ket quatu mQt slj ki~n da xay ra, va Ngan hang co kha nang phai thanh toan nghia Vl,l nay. Cackhoan dlj phong khac du'Qc xac dinh tren co' so u'oc tinh cua Ban £>ieu hanh ve cac khoan chiphi can thiet de thanh toan nghia vl,l nQ nay t<;li ngay ket thuc nam tai chinh.

LQ'iich cua nhan vien

Trc;f cap nghi hLiu

Nhan vien Ngan hang va cac c6ng ty con khi nghi hu'u se du'Qc nh~n trQ cap ve hu'u tU Baohiem Xa hQi thuQc BQ Lao dQng - Thu'o'ng binh va Xa hQi. Ngan hang va cac c6ng ty con phaidong bao hiem xa hQi cho mOi nhan vien bang 18% Iu'o'ng dong bao hiem hang thang chothai gian lam vi~c t<;li Ngan hang va cac c6ng ty con cua ngu'ai lao dQng. Ngoai ra, Ngan

24

NGAN HANG THl1O'NG MAl CO PHAN f)AU Tl1 vA PHAT TRIEN VIET NAMTHUYET MINH sAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu s6 SOS/TCTD-HN

hang con sir dunq Quy phuc IQi de chi tra khoan tro cap nghi huu mot Ian cho nhan vientheo quy dinh rieng cua Ngan hang hoac cacceng ty con.

Tro dip tnoi viec

Theo Di'eu 48 BQ luat lao dQng nqav 18 thang 6 narn 2012, Ngan hang co trach nhiern chitro cap thei viec cho ngu'ai lao dQng da lam viec thuonq xuven tu' du 12 thanq tro len, m6inarn lam viec du'Qctro cap mot rura thanq tien Iu'dng. Thai gian lam viec de tfnh tro cap thoiviec kheng gam thai gian ngu'ai lao dQng da tham gia bao hiem that nqhiep va thai gian lamviec da duoc ngu'ai su' dl,Jnglao dQng tra tro cap thei viec,

Tro cap mat vtec

Theo Dieu 49 BQ lu~t lao dQng, Ngan hang co trach nhiern tra tro cap mat vi~c lam chongu'ai lao dQng da lam viec thuonq xuyen cho mlnh tu 12 thang tro len ma b! mat vi~c lamdo thay doi cd cau, ceng ngh~, VI Iy do kinh te, sap nh~p, hQp nhat, chia tach doanh nghi~p.M6i nam lam vi~c du'Qctra 01 thang Iu'dng nhu'ng ft nhat phai bang 02 thang tien Iu'dng. Thaigian lam vi~c de tfnh trQ cap mat vi~c lam kheng gam thai gian ngu'ai lao dQng da tham giabao hiem that nghi~p va thai gian lam vi~c da du'Qcngu'ai su dl,Jng lao dQng tra trQ cap matvi~c lam.

BiJOhiem thfit nghi~p

~)::NG,

HlfON(4'U Tlf

~~

Theo Lu~t Vi~c lam 55 38/2013/QH13 ngay 16 thang 11 nam 2013, Ngan hang co nghia vl,ldong bao hiem that nghi~p bang 1% quy tien Iu'dng thang cua nhU'ng ngu'ai lao dQng dangtham gia bao hiem that nghi~p.

Thue

Thue thu nh~p doanh nghi~p the hi~n tong gia tr! cua 55 thue phai tra hi~n t~i va 55 thuehoan I~i.

55 thue phai tra hi~n t~i du'Qctfnh dl/a tren thu nh~p ch!u thue trong nam. Thu nh~p ch!uthue khac voi IQi nhu~n tru'oc thue du'Qc trlnh bay tren bao cao ket qua ho~t dQng kinhdoanh hQp nhat VI thu nh~p ch!u thue kheng bao gam cac khoan thu nh~p hay chi phf tfnhthue ho~c du'Qc khau tni trong cac nam khac (bao gam ca 16mang sang, neu co) va ngoaira kheng bao gam cac chi tieu kheng ch!u thue ho~c kheng du'Qckhau tni.

Thue thu nh~p hoan I~i du'Qctfnh tren cac khoan chenh I~ch t~m thai giU'a gia tr! ghi so vacd so tfnh thue thu nh~p cua cac khoan ml,lCtai san ho~c ceng nQ tren bao cao tai chfnh hQpnhat. Thue thu nh~p hoan I~i phai tra phai du'Qcghi nh~n cho tat ca cac khoan chenh I~cht~m thai ch!u thue, tru khi nQ thue thu nh~p hoan I~i phai tra phat sinh tU ghi nh~n ban daucua mQt tai san ho~c nQ phai tra cua mQt giao d!ch ma giao d!ch nay kheng co anh hu'ongden IQi nhu~n ke toan ho~c IQi nhu~n tfnh thue thu nh~p (ho~c 16 tfnh thue) t~i thai diemphat sinh giao d!ch. Tai san thue thu nh~p hoan I~i chi du'Qcghi nh~n khi chik chan co du IQinhu~n tfnh thue trong tu'dng lai de khau tru cac khoan chenh I~ch t~m thai.

Thue thu nh~p hoan I~i du'Qc xac d!nh theo thue suat dl/ tfnh se ap dl,lng cho nam tai sandu'Qcthu hai hay nQ phai tra du'Qcthanh toano Thue thu nh~p hoan I~i du'Qc ghi nh~n vaobao cao ket qua ho~t dQng kinh doanh hQp nhat va chi ghi vao v5n chu so hU'u khi khoanthue do co lien quan den cac khoim ml,lCdu'Qcghi thang vao v5n chu so hU'u.

Tai san thue thu nh~p hoan I~i va nQ thue thu nh~p hoan I~i phai tra du'Qc bu tru khi Nganhang va cac ceng ty con co quyen hQp phap de bu tru giU'a tai san thue thu nh~p hi~n himhvoi thue thu nh~p hi~n hanh phai nQp va khi cac tai san thue thu nh~p hoan I~i va nQ thuethu nh~p hoan I~i phai tra lien quan toi thue thu nh~p doanh nghi~p du'Qcquan Iy boi cungm9t cd quan thue, dang thai, Ngan hang va cac ceng ty con c6 dl/ d!nh thanh toan thue thunh~p hi~n hanh tren cd so thuan.

25

NGAN HANG THUO'NG MAl co PHAN DAU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 BOSjTCTD-HN

Viec xac dinh thue thu nh~p cua Ngan hanq can CLIvao cac quy dlnh hi~n hanh ve thue, Tuynhien, nhU'ng quy dinh nay thay doi theo tung thai ky va viec xac dinh sau cunq ve thue thunhap doanh nghi~p tuv thuoc vao ket qua kiern tra cua co quan thue co tham quven.

Cac loai thue khac duocap dunq theo cac luat thue hi~n hanh tai Vi~t Nam.

Von va cacquy

Co'phie'u pho thong

Co phieu pho thong duocphan loal la von chu so hilu.

Th~ng du'von eo phan

Khi nh~n von tu' co dong, chenh I~ch giU'a gia phat hanh va rnenh gia cua co phleu du'Q'cghinhan vao th~ng du von co phan trong von chu so hiru. Cac chi phi phat sinh true tiep lienquan den viec phat hanh co phieu pho thong du'Q'c ghi nh~n la mQt kho2ln giam tru vaoth~ng du' von co phan.

0151

Khi mua l<;lico phieu da phat hanh, tong so tien thanh toan, bao gam cac chi phi lien quantn/c tiep cho vi~c mua l<;lico phieu, sau khi tru cac IO<;lithue, du'Q'cghi nh~n la co phieu quyva du'Q'ctrinh bay la mQt khoan giam tru trong von chu so hU'u.

.N HM~I

'APH

TN

Cae quy dl/ trii'

Dan vi QUy Muc toi da Can cu trich

BIDV,BAMC,BSL, BIDChO<;ltdQngt<;liVi~tNam

BIDC hO<;ltdQng t<;liCampuchia

QUy dl/ trU' bosung von dieu I~

5% lQ'inhu~nsau thue

100% von dieuI~

- Lu~t cac rCTD so47/2010/QH12 cohi~u Il/c tu ngay01 thang 01 nam2011

Nghi dinh so57/2012/ND-CP doChinh phu banhanh ngay 20thang 7 nam 2012

Quy dl/ trU' taichinh

25% von dieuI~

D<;lihQi dong codong quyetdinh

BSC,MHBS

BIC

10% lQ'inhu~nsau thue

D<;lihQi dong codong quyet dinh

Thong tu' so146/20 14/TT -BTCdo BQ rai chinhban hanh ngay 06thang 10 nam2014

- Nghi dinh so73/2016/ND-CP doChinh phu banhanh ngay 01thang 7 nam 2016

LVB

Cac quy thuQcvon chu so hU'u

Theo phe duy~t cua cac chu so hU'u

- Quyet dinh 56o l/BOL do Thongdoc Ngan hangNha nu'oc Lao banhanh hanh ngay28 thang 8 nam2001

Quy dl/ trU' bo 5% lQ'inhu~n 10% von dieusung von dieu I~ sau thue I~

Quy dl/ phong tai 5% lQ'inhu~n 10% von dieuchinh va rui ro sau thue I~nghi~p vl.,l

Quy dl/ trU' bih 5% lQ'inhu~n 10% von dieubUQc sau thue I~

Quy dl/ trU' theolu~t dinh

5% lQ'inhu~nsau thue

10% von dieuI~

26

NGAN HANG THU'O'NG MAl CO PHAN OAU TU' vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu s6BOS/TCTD-HN

Uy thac va nguon von uy thac

Cac khoan uy thac du'<;1Cghi nhan khi hop dong uy thac da du'<;1ccac ben ky ke't va von uythac da duoc thuchien. Cac quven l<;1iva nghia vu cua ben uy thac va ben nh~n uv thac doivoi l<;1inhuan va phan chia l<;1inhuan, phi uv thac va cac quven l<;1iva nghia Vl,l khac du'<;1Cthuc hi~n theo dieu khoan ghi trong hop dong uy thac da ky keto Cac tai san giG' cho rnucdich uv thac quan Iy giG' h9 khong duoc xem la tai san cua Ngan hang vajho~c cac cong tycon va VI the khong duoc bao gom trong bao cao tai chinh hop nhat cua Ngan hang va/ho~ccac cong ty con.

Cae ben lien quan

Cac ben du'<;1Ccoi la lien quan neu m9t ben c6 kha nang kiem soat ho~c c6 anh hu'ang dang kedoi vai ben kia trong vi~c ra quyet d!nh doi vai cac chinh sach tai chinh va hO<;ltd9n9. M9t bendu'<;1Ccoi la ben c6 lien quan vai Ngan hang neu:

(a) Trl/c tiep ho~c gian tiep qua m9t 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 gom

cac cong ty m~, cong ty con);

C6 g6p von vao Ngan hang va do d6 c6 anh hu'ang dang ke tai Ngan hang;

c6 quyen dong kiem soat Ngan hang;

Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la m9t ben lien doanh, lien

(c)

ket;

Ben lien quan c6 thanh vien la nhan sl/ chinh trong H9i dong Quan tr!, Ban Dieu hanh

(b)

va Ban Kiem soat cua Ngan hang;

(d) Ben lien quan la thanh vien m~t thiet trong gia dlnh cua bat ky ca nhan nao da neu

trong diem (a) ho~c (c); ho~c

(e) Ben lien quan la m9t to chuc trl/c tiep ho~c gian tiep ch!u sl/ kiem soat, dong kiem

soat ho~c ch!u anh hu'ang dang ke, ho~c c6 quyen bieu quyet bai bat ky ca nhan nao

du'<;1cde c~p den trong diem (c) ho~c (d).

Cae quy dl/ phong nghi~p vI,! bao hiem

Cac quy dl/ phong nghi~p Vl,l bao hiem bao gom (i) dl/ phong phi chu'a du'<;1chu'ang, (ii) dl/phong boi thu'ong va (iii) dl/ phong dao d9n9 Ion. Vi~c trfch I~p quy dl/ phong nghi~p vl,l baohiem du'<;1Cthl/c hi~n theo cac phu'dng phap du'<;1Cquy d!nh t<;liThong tu' so 125/2012jTI-BTCngay 30 thang 7 nam 2012 cua B9 Tai chinh. Cl,I the phu'dng phap trfch I~p dl/ phong nhu'sau:

i) DI/ phOng phi chUa aUcjc hUang

Dl/ phong phi chu'a du'<;1Chu'ang du'<;1ctinh theo phu'dng phap tung ngay cho tat ca cac 10<;lihlnh bao hiem theo cong thuc sau:

Dl/ phong phichu'a du'<;1Chu'ang

Phi bao hiem giG' l<;Ii* So ngay bao hiem con l<;Iicua h<;1pdong baohiem

Tong so ngay bao hiem theo h<;1pdong bao hiem

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NGAN HANG THl1O'NG MAl CO PHAN OAU Tl1 vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu 56 B05/TCTD-HN

ii) Du' phOng bOi tht.Jang

Dl/ phonq boi thuonq bao gom du' phonq boi thucnq cho cac ton that da khieu nai nhu'ng dencudi narn chu'a giai quyet va du' phonq boi thu'ang cho cac ton that da phat sinh trach nhiernbao hiem chu'a khieu nai,

- Du phonq boi thuonq cho cac ton that da thong bao hoac yeu cau doi boi thu'ang nhu'ngden cuoi narn chua giai quvet duoc trich I~p dua tren co so u'oc tinh cua tung VI,J boithuonq thuoc trach nhiern bao hiem da ouocthong bao cho cong ty bao hiem hoec khachhang da yeu cau doi boi thu'ang tuy nhien chua giai quvet tal thai diem cuoi nam, sau khitnr di phan thu hoi nr nhu'Q'ngtai bao hiem; va

- Dl/ phong boi thu'ang cho cac ton that da phat sinh trach nhi~m b2JOhiem chu'a khieu n<;li(IBNR) du'Q'ctrich I~p theo quy dinh t<;liThong tu'so 125/2012/TT-BTC ngay 30 thang 7nam 2012 cua B9 Tai chinh.

iii) Dl/ phOng dao cJ(>ngIon

Dl/ phong dao d9ng Ion du'Q'ctrich I~p theo yeu cau cua Thong tu'so 125/2012/TT-BTC ngay30 thang 7 nam 2012 cua B9 Tai chinh. Dl/ phong dao d9n9 Ion du'Q'ctrich I~p moi ky choden khi dl/ phong d<;ltdu'Q'cmuc 100% muc phi giCfl<;Iitrong nam tai chinh va du'Q'Ctrich I~ptren cd so phi bao hiem giCfl<;Ii.Muc trich I~p toi da hang nam du'Q'cap dl,Jngtheo ty I~ tu 1%den 3% phi bao hiem giCfl<;Iitheo tung nghi~p VI,J bao hiem. BIC dang trich I~p dl/ phong daod9n9 Ion bang 1% tong phi bao hiem giCfl<;Iitheo tung nghi~p VI,J bao hiem.

Can trLt

Tai san va cong nQ'tai chinh du'Q'Ccan tru va the hi~n gia tri rong tren bang can doi ke toanhQ'pnhat chi khi Ngan hang va cac cong ty con co quyen hQ'pphap de thl/c hi~n vi~c can truva Ngan hang va cac cong ty con dl/ dinh thanh toan tai san va cong nQ'theo gia tri rong,ho~c vi~c tat toan tai san va cong nQ'xay ra dong thai. Ngan hang khong du'Q'cbu tru cackhoan dl/ phong cho hO<;ltd9ng kinh doanh bao hiem goc va nh~n tai bao hiem vOi dl/ phongcho hO<;ltd9ng nhu'Q'ngtai bao hiem. Cac khoan dl/ phong nay phai du'Q'ctrlnh bay rieng bi~ttren cac chi tieu cua Bang can doi ke toan hQ'pnhat, trong do cac khoan dl/ phong phi chu'adu'Q'chu'ong va dl/ phong boi thu'ang cua hO<;ltd9n9 kinh doanh bao hiem goc va nh~n taibao hiem, dl/ phong dao d(>ng Ion du'Q'cphan anh la nQ'phai tra va du'Q'cphan anh t<;likhoanml,Jc"Cac khoan phai tra va cong nQ'khac" tren bang can doi ke toan hQ'pnhat; Dl/ phongphi nhu'Q'ngtai bao hiem chu'a du'Q'chu'ong va dl/ phong boi thu'ang nhu'Q'ngtai bao hiemdu'Q'cphan anh la tai san tai bao hiem va du'Q'Cphan anh t<;li khoan ml,Jc'Tai san Co khac"tren bang can doi ke toan hQ'pnhat.

5. THONG TIN BAo cAo BQ PH~N

Ngan hang trlnh bay bao cao b9 ph~n chinh yeu theo linh vl/c kinh doanh va bao cao b9ph~n thu yeu theo khu vl/c dia IY.

28

NGAN HANG THu'O'NG MAl CO PHAN f>AU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAa cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu 56 BOS/TCTD-HN

5.1. Bao cao bQ ph~n theo linh vue kinh doanh

Nam 2017

Ngan himgCho thue

Bao hiem Chung khoan Khac Loal tru Tong cQngtili chinhTri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND

Thu nh~p lai thuan 30.860.335 22.186 215.264 100.064 16.898 (259.416) 30.955.331

- Til Cik giao d;ch voi kMch himg ben ngoai 30.862.637 23.538 56.576 91.201 (78.621) 30.955.331

- Til cac giao d;ch voi cac bQph~n kMc (2.302) (1.352) 158.688 8.863 95.519 (259.416)

Lai/(Io) thuan tLt hoat d9ng djch vl,l 2.546.152 (82) 333.416 145.747 2.525 (61.988) 2.965.770- Til cac giao dich voi kMch hang ben ngoai 2.540.765 (51) 255.506 167.025 2.525 2.965.770- Til cac giao d;ch voi esc bQph~n kMc 5.387 (31) 77.910 (21.278) (61.988)Lai thuan til hoat d9ng kinh doanh vilng va

645.750 3.646 (13) 18.745 668.128nqoal hoi

Lai/(Io) thuan tu mua ban chung khoan 701.634 (6.968) 150.090 (31.800) 812.956

Lai/(Io) thuan tLt hoat d9ng khac 3.282.075 13.178 3.638 688 187 (20.768) 3.278.998

Thu nh~ptug6pv6n, muac6phan 1.085.559 8.145 7.579 3.606 (769.352) 335.537

TONGTHU NH~P HO~TOONG 39.121.505 35.282 557.141 404.155 23.216 (1.124.579) 39.016.720

Chi phi nhan vien (8.193.684) (31.126) (190.700) (108.222) (3.202) 26.495 (8.500.439)

Chi phi khau hao va khau tnr (917.946) (114) (8.405) (4.541) (225) (931.231)

Chi phi heat d9ng khac (5.405.082) (15.507) (146.422) (76.910) (2.278) (426.368) (6.072.567)

TONGCHI PHI HO~TOONG (14.516.712) (46.747) (345.527) (189.673) (5.705) (399.873) (15.504.237)

Lc;1inhuan thuan tu hoat d9n9 kinh doanh tnroc24.604.793 (11.465) 211.614 214.482 17.511 (1.524.452) 23.512.483chi phi dl/ ph6ng rui ro tin dl,lng

(Chi phi) dl/ ph6ng rui ro tin dl,lng (16.191.826) (9.030) 11.060 (817) 1.343.307 (14.847.306)

TONGLO'I NHU~NTRu'aC THUE' 8.412.967 (20.495) 211.614 225.542 16.694 (181.145) 8.665.177

Chi phi thue TNDN hi~n hanh (1.664.974 ) (57.401) (32.829) (2.736) (1.757.940)

Thu nh~p/(Chi phi) thue TNDN hoan Ii;li 15.532 5.406 17.411 38.349

LO'I NHU~NSAUTHUE 6.763.525 (20.495) 159.619 192.713 13.958 (163.734) 6.945.586

Tt;Jingay 31 tMng 12 nam 2017

TONGTAl SAN 1.213.900.314 929.893 5.138.066 2.630.170 2.473.900 (22.788.500) 1.202.283.843

TONGNO'PHAI TM 1.164.723.436 51.170 2.862.630 1.530.256 2.151 (15.719.810) 1.153.449.833

29

I/.oj .m,;.!! ,;; 0' \~\\ ~d3Y-.\~ ~_~ :r: ~ ____._

NGAN HANG THlIO'NG MAl CO PHAN f)AU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU soBOS/TCTD-HN

5.2. Bao cao bQ ph~n theo khu vuedia Iy

Nam 2017

Mien BacMien Trung va

Mien Nam Nu'oc ngoai Loai tru Tong cQngTay Nguyen

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

1.825.534 2.483.773 2.812.112 (12.099) (163.734) 6.945.586

690.784.112 193.132.629 302.889.743 38.265.859 (22.788.500) 1.202.283.843

701.529.674 130.517.028 304.681.619 32.441.322 (15.719.810) 1.153.449.833

Nam 2016 (Trinh bay lai)

Mien BacMien Trung va

Mien Nam Nu'oc ngoai Loai tru Tong cQngJay Nguyen

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

2.956.908 471.172 2.876.458 8.594 (116.698) 6.196.434

590.699.127 165.187.498 253.434.469 16.315.822 (19.256.281) 1.006.380.635

600.815.563 110.990.644 249.755.142 11.596.724 (10.892.400) 962.265.673

Ket qua kinh doanh b9 ph~n

Tong tai san tal ngay cuoi nam

Tong nq phai tra tal ngay cuoi narn

Ket qua kinh doanh b9 ph~n

Tong tal san t9i ngay cuoi narn

Tong no phat tra tal ngay cuoi narn

30

11.1 '~'o:!:"';;; INII

NGAN HANG THlJ'O'NG MAl c6 PHAN OAU TlJ'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 B05/TCTD-HN

6. TIEN M~T, VANG B~C, oA QUY

So cuoi "am So aau "amTri~u VND Tri~u VND

Tien m~t bang VND 5.900.120 5.749.995

Tien mat bang nqoai t~ 2.290.768 1.344.461

Chung ttl' co gia tr] nqoai t~ 12.128 8.326

Vanq, kim I09i, da quv 3.764

8.203.016 7.106.546

7. TIEN GU'I T~I NGAN HANG NHA NlJ'ac ("NHNN")

Tien gui tal Ngan hang Nha rnroc Vi~t Nam

- Bang VND

- Bang nqoei t~

Tien gui tal Ngan hang Trung u'dng Myanmar

- Bang nqoei t~

Tien gui tal Ngan hang Quoc gia Campuchia

- Bang nqoei t~

Tien gui tal Ngan hanq Quoc gia UIO

- Bang nqoei t~

So cuoi narn So dau namTri~u VND

34.297.777

31.408.807

2.888.970 .~'~

886.360 (,886.360\ 8

1.526.633 \~.:~1.526.633 .~

Tri~u VND

25.929.331

22.930.012

2.999.319

897.000

897.000

1.076.476

1.076.476

1.515.757

1.515.757

29.418.564 36.710.770

Tien gui tal Ngan hang Nha niroc nharn rnuc dich thanh toan, thuc hien du' trCi' bat bUQCva kyquy tat NHNN Vi~t Nam, Ngan hang Trung u'dng Myanmar, Ngan hang Quoc gia Campuchiava Ngan hang Trung u'dng Lao theo quy dinh.

So cuoi nam So aau narnTri~u VND Tri~u VND

76.993.463 39.849.011

14.820.482 9.468.532

2.185.183 1.452.304

12.635.299 8.016.228

62.172.981 30.380.479

50.739.527 17.563.406

11.433.454 12.817.073

41.421.170 22.076.457

38.807.257 21.815.863

29.602.380 4.210.114

2.613.913 260.594

(59.340) (60.295)

118.355.293 61.865.173

t HI

1T~t

8. TIEN GU'I T~I cAc TCTD KHAc VA CHO YAY cAc TCTD KHAc

Tien gui t~i cac TCTD khac

Tien gui kh6ng ky h,;ln

- Bang VND

- Bang ngo<;li t~Tien gui c6 ky h9n

- Bang VND

- Bang ngo<;li t~

Cho vay cac TCTD khac

Cho vay cac TCTD khac bang VND

Trang d6: chie't khau, tai chiet kh{iu

Cho vay cae TCTD khac bang ngo<;lit~

Dlf phong rui ro tien gui t~i cac TCTD khac vacho vay cac TCTD khac

31

INGAN HANG THU'O'NGMAl CO PHAN OAU TU'vA PHAT TRIE>NVIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU s6 B05/TCTD-HN

Phan ticn chat 1u'<;1ngdu' no tien gU'i tai cacTCTD khac (khonq bao gam tien gU'i thanh toant9i TCTD trong ruroc, chi nhanh ngan hanq nuoc ngoai tal Vi~t Nam theo Thong tu 02) vacho vay cac TCTD khac:

So cuoi nam So dau narn

N<;1au tieu chuan

N<;1d3n chu yN<;1du'Di tieu chuan

N<;1nghi ngo

N<;1c6 kha nang mat von

Tri~u VND

110.686.507

Tri~u VND

58.277.163

88.000

993 982

110.687.500 58.366.145

9. DI/ PHONG RUI RO nEN GUI T~I cAc TCTD KHAc vA CHO VAY cAc TCTD KHAc

DI! phong Cl:.l the DI! phong chung Tong cQng

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

So du' tal ngay 01/01/2016 1.003 1.003

Trich l~p/(Ho2m nhap) du phonq trong (1.571) 57.115 55.544narn

Tang khac 3.748 3.748

So du' tal ngay 31/12/2016 3.180 57.115 60.295

(Hoan nhap )/Trfch I~p du' phonq trong (2.187) 1.232 (955)narn

So du' tai ngay 31/12/2017 993 58.347 59.340

10. CHUNG KHOAN KINH DOANH

Tri~u VND

9.147.885

9.147.885

So dau narn(Trinh bay I~i)

Tri~u VND

9.775.928

9.775.928

So cuoi nam

Chung khoan nq

ChU'ng khoan Chinn phuChU'ng khoan do cac TCKT trong rurocchat hanh

Chung khoan von

Chung khoan Von do cac TCTD trong rurocphat hanh

Chung khoan Von do cac TCKT trong nu'ocphat hanh

Chung khoan Von do cac TCTD nu'Dc ngoaiphat hanh

DI! phong rui ro chung khoan kinh doanh

560.369 312.943

143.618 7.894

416.256 305.049

495

(94.482) (69.911)

9.613.772 10.018.960

32

INGAN HANG THl1O'NG MAl c6 PHAN f)AU Tl1 vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu s6 B05/TCTD-HN

Thuvet minh ve tlnh tranq niern yet cua cac chung khoan kinh doanh nhu' sau:

So cuoi narnSodau nam

(Trinh bay Iai)

Tri~u VND Tri~u VND

Chung khoan NQ' 9.147.885 9.775.928

Da niern yet 9.147.885 9.775.928

Chu'a niern yet

Chung khoan Von 560.369 312.943

Da niern yet 458.640 254.818

Chua niem yet 101.729 58.125

9.708.254 10.088.871

11. cAc CONG CU TAl cHINH PHAI SINH vA cAc KHOAN TAl SAN/(CONG NQ') TAlCHINH KHAc'

Chi tiet cac ceng cu tai chinh phai sinh tai ngay 31 thanq 12 narn 2017 nhu' sau:

Tong gia tr] ghi so ke toan(theo ty gia t~i ngay I~p bao cao tai chinh hQ'pnhat)

Tai san Cong nQ' Gia tr] thuan

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

Cong cl,I tai chinh phai sinh30.924.238 (30.731.215) 193.023

ti'en t~

Giao dich ky han tien t~ 4.660.621 (4.623.051) 37.570

Giao dich hoan dOi tien t~ 26.263.617 (26.108.164) 155.453

Cong cu tai chinh phal sinh50.998 (50.318) 680khac

Hoan dOi Jaj sust 50.998 (50.318) 680

30.975.236 (30.781.533) 193.703

Chi tiet cac ceng cl,l tai chinh phai sinh t<;lingay 31 thanq 12 narn 2016 nhu' sau:

Tong gia tr! ghi so ke toan

(theo ty gia t~i ngay I~p bao cao tai chinh hQ'pnhat)

Taisan Cong nQ' Gia tr! thuanTri~u VND Tri~u VND Tri~u VND

Cong CI,I tai chinh phai sinh14.519.542 (14.600.304) (80.762)

Hen t~

Giao d!ch ky h<;lntien t~ 3.106.017 (2.986.443) 119.574

Giao d!ch hoan doi tien t~ 11.413.525 (11.613.861) (200.336)

Cong cl,I tai chinh phai sinh934.825 (957.383) (22.558)

khac

Hoan doi lai suat 934.825 (957.383) (22.558)

15.454.367 (15.557.687) (103.320)

33

NGAN HANG THl1O'NG MAl CO PHAN OAU Tl1 vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (Tiep theo) . MAu 56 B05/TCTD-HN

12. CHO YAY KHAcH HANG

Cho yay cac to chirc kinh te, ca nhan trong ruroc

Cho yay chiet khau e6ng cu chuven nhl1Q'ngva cacgiay to' e6 gia

Cac khoan phai thu tu' eho thue tai ehinh

Cac khoan phai tra thay khach hang

Cho yay theo chi dinh cua Chinh Phu

Cho yay 60i voi cac to chuc, ca nhan nuoc nqoal

Phan tieh ehat Iu'qng nq eho yay

So euoi nam So dau namTri~u VND Tri~u VND

828.295.627 711.467.031

685 5.591

143.828 1.148.928

45.484 30.435

12.982 28.147

38.386.701 11.017.276

866.885.307 723.697.408

So euoi narn Sodau narnTri~u VND 0/0 Tri~u VND 0/0

NQ'au tieu chuan-

822.297.723 94,86 682.185.112 95,39 15

NQ'can chu It 30.523.478 3,52 27.083.337 2,93 lHNQ'dl16'i tieu chuan 3.749.610 0,43 6.481.930 0,66 \~I

NQ'nghi ngO' 5.084.324 0,59 1.035.811 0,15 p~

NQ'e6 kha nang mat von 5.230.172 0,60 6.911.218 0,87 n..=

866.885.307 100 723.697.408 100 M=

Phan tich du' nq theo thai gian goe cua khoan yay

So euoi nam So aau narnTri~u VND Tri~u VND

~

NQ'ngan han (Dl1oi 1 narn) 502.852.624 396.853.660

~

NQ'trung han (TLt 1 tOi 5 nam) 81.745.839 86.399.622

NQ'dai han (Tren 5 narn) 282.286.844 240.444.126

866.885.307 723.697.408

34

NGAN HANG THl1O'NG MAl CO PHAN f)AU ruvA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep thea) . MAU 56 BOS/TCTD-HN

Phan tich du' nQ' cho vay thea doi tu'Q'ng khach hang va thea loal hinh daanh nghi~p

So cuoi narn So dau narnTri~u VND % Tri~u VND %

Ceng ty Nha ruroc 37.071.663 4,28 44.792.675 6,19

Ceng ty TNHH tren mQt thanh vien voi 2.720.914 0,31 2.647.415 0,37von Nha mtoc tren 50%

Ceng ty TNHH khac 205.165.068 23,67 162.604.850 22,47

Ceng ty co phan von Nha ruroc tren 52.708.241 6,08 50.181.874 6,9350%

Ceng ty co phan khac 277.492.874 32,01 246.754.505 34,10

Ceng ty hop danh 185.968 0,02 3.934

Doanh nqhiep c6 von dau tu nucc 18.491.646 2,13 14.920.966 2,06ngoai

HQp tac xa va lien hiep hQ'ptac xa 1.435.668 0,17 1.468.233 0,20

HQ kinh doanh ca nhan 269.328.431 31,07 199.317.078 27,54

Don vi hanh chinh su nqhiep, Dang, 2.156.242 0,25 952.945 0,13dean the va hiep hQi ::::::::

Khac 128.592 0,01 52.933 0,0116,.........

AN866.885.307 100 723.697.408 100 co·

AT

Phan tich du' nQ' cho vay thea nganh nghe kinh teA

.......e '\~

So cuoi narn So dau narn =:;::.

Tri~u VND 0/0 Tri~u VND 0/0

Neng, lam nqhiep va thuv san 40.121.618 4,63 43.329.676 5,99

Khai khoang 14.873.805 1,72 14.150.004 1,96

Ceng nghi~p che bien, che tslO 144.771.370 16,70 120.179.183 16,61

San xuat va phan phoi di~n, khi dot va43.457.971 5,01 45.125.635 6,24 .~

nu'oc

tXay dl/ng 98.978.371 11,42 85.373.299 11,80~1Ban buon va ban Ie; sua chua 0 to, xe may 223.164.913 25,74 170.131.013 23,51

va xe co dQng cd khac

~V~n tai kho bai 46.116.025 5,32 47.807.986 6,61

Dich vl,J 78.456.756 9,05 50.891.800 7,03

H09t dQng kinh doanh bat dQng san 37.497.919 4,33 37.479.705 5,18

Nganh khac 139.446.559 16,08 109.229.107 15,07

866.885.307 100 723.697.408 100

35

NGAN HANG THlIO'NG MAl CO PHAN £)AU nl vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu 56 B05/TCTO-HN

13. ol/ PHONG RUI RO CHO VAY KHAcH HANG

So cuoi namTri~u VND

So c:filu narnTri~u VND

o.r phone rui ro cho yay khach himg taiVi~t Nam

Du' phonq rui ro cho yay khach hang taicac thj tn10ng nuoc nqoai

10.833.513 9.827.907

516.269 236.729

11.349.782 10.064.636

Bien oQng du' phonq trong narn tal chfnh ket thuc ngay 31 thanq 12 nam 2017 nhu' sau:

Olf phong Olf phongTong cQng

cu the chung

Tri~u VNO Tri~u VNO Tri~u VNO

So du' aau nam (Trinh bay I~i) 4.838.798 5.225.838 10.064.636

Trich I~p du' phonq rui ro trong narn 8.934.916 965.492 9.900.408

xU' Iy rui ro trong narn (8.962.354) (8.962.354)

Tang khac trong narn 265.224 81.868 347.092

So du' cuoi narn 5.076.584 6.273.198 11.349.782

So du' dau nam

Trfch I~p du phong rui ro trong narn(Trinh bay lai)

Sir dunq de tat toan no da ban choVAMC

Olf phongCI,I the ------

Tri~u VND

3.276.160

Tong cQng

Bien oQng du phonq trong narn tai chfnh ket thuc ngay 31 thanq 12 narn 2016 nhu' sau:

Tri~u VNO

7.517.047

4.041.873 896.062 4.937.935

(141.194) (141.194)

xu Iy rui ro trong nam

Tang khac trong nam

So du' cuoi nam

(2.547.205)

209.164 88.889

(2.547.205)

298.053

4.838.798 5.225.838 10.064.636

36

NGANNHANG TH~O'NG,M~I, CO P~AN f)AU TlIYA PHAT TRIE'N VIeT NA~ N

THUYET MINH BAO CAO TAl CHINH HQ'P NHAT (Tiep theo) MAU SO B05/TCTD-HN

14. CHUNG KHOAN f)AU TU'

14.1 Chung khoan dau nr sIin sang de ban

So cuoi narn So cfau narnTri~u VND Tri~u VND

Chung khoan Ng 117.809.263 113.493.762

Chung khoan Chfnh phu 92.543.643 86.661.272

Chung khoan No do cac TCTD khac trong ruroc12.138.717 12.469.514

phat hanh

Chung khoan Nc;ido cac TCKT trong ruroc phat hanh 13.126.903 14.362.976

Chung khoan Von 288.353 163.393

Chung khoan Von do cacTCTD khac trong ruroc phat48.196 124.086

hanh

Chung khoan Von do cacTCKT trong ruroc phat hanh 229.670 39.307Chung khoan Von nuoc nqoal 10.487

DII phong rul ro chung khoan sIin sang de ban (219.772) (252.792)

Dl/ phonq qiarn gia (41.767) (88.954)

Dl/ phong chung (178.005) (163.838) ~o

117.877.844 113.404.363~

~14.2 Chung khoan dau tu' giLi' den ngay dao han (khong bao gam Trai phleu d~c bi~t do ,

VAMC phat hanh) ~

~So cuoi nam So cfau narn

Tri~u VND Tri~u VND

Chung khoan Ng 19.038.572 15.692.047

Chung khoan Chfnh phu 1.572.684 1.573.014 --Chung khoan Nc;ido cac TCTD khac trong ruroc phat hanh 233.743

)\30.242

6Chung khoan Nc;ido cac TCKT trong mroc phat hanh 16.809.345 14.088.791 t ~

Chung khoan Nc;inu'oc ngoai 422.800 :1..DII phong rui ro chung khoan ng dau tu' gill den IEngay dao h~n

(205.579) (160.156) .....; j

Dl/ phong chung (120.051) (129.508) --Dl/ phong Cl,J the (85.528) (30.648)

18.832.993 15.531.891

14.3 Trai phieu d~c bi~t do VAMC phat hanh

So cuoi nam So cfau nam

Tri~u VND Tri~u VND

M~nh gia trai phieu d~c bi~t 19.347.388 21.131.474

Dl/ phong trai phieu d~c bi~t (9.580.872) (5.654.756)

9.766.516 15.476.718

37

NGAN_.HANGTH~O'NG, M~I,CO P!iAN f)AU Tl1yA PHAT TRIEN VI~T NA~ __THUYET MINH BAO CAO TAl CHINH HQ'P NHAT (Tiep theo) MAU SO B05/TCTD-HN

14.4 Phan tich chat Iu'qng chung khoan du'qc phan lo~i la tai san co rul ro tin dl,lng theom~nh gia (khong bao gam tral phieu d~c bi~t)

SO'cu6i narn S6dau namTri~u VND 0/0 Tri~u VND 0/0

NQ' au tleu chuan 39.661.717 97,64 38.823.758 97,34

NQ' can chu y 700.000 1,72 800.000 2,01

NQ' dl16'itieu chuan 260.000 0,65

NQ' nghi ngo

NQ' c6 kha nang mat von 257.000 0,64

40.618.717 100 39.883.758 100

14.5 Bien dQng dl! phong rui ro chung khoan dau tu' (khong bao gam tral phieu d~c bi~t)

Chung khoan dau tu' Chung khoan dau tu's~nsang de ban giU'den ngay dao han

DI/ phong DI/ phong DI/ phong DI/ phong DI/ phonggiam gia chung ql the chung qlthe Tong cQng

Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND

So du' dau nam 88.954 163.838 129.508 30.648 412.948

~(Hoan nh~p)/TrichI~p :')

(xem Thuyet minh so (47.555) 14.167 (9,457) 54.880 12.035 -e

30.2) *~Tangkhac trong narn 368 368

So du' cuoi narn 41.767 178.005 120.051 85.528 425.351

14.6 Bien dQng dl! phong rul ro tral phieu d~c bi~t=I:

Nam nay Nam tru'oc -Tri~u VND Tri~u VND

\j

,1SO'du' dau nam 5.654.756 1.999.886 JTrich I~p trong nam 4.947.853 4.206.037

1Su dl:mgdlj phong tat toan trai phieu trong nam (1.021.737) (551.167) -SO'du' cu6i nam 9.580.872 5.654.756 ~

14.7 Chung khoan aau tu' da ban co ky h~n

SO'cu6i nam SO'aau namTri~u VND Tri~u VND

Chung khoan dau tu'da ban co ky h~n 314.706Chung khoan dau tl1 s~n sang de ban 314.706

38

NGAN HANG THU'ONG MAl CO PHAN f)AU TU'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl cHINH HQ'P NHAT (Tiep thea) . MAU 56 B05jTCTD-HN

15. GOP VON, f)AU TU' DAI H~N

15.1 Gop von lien doanh

Socuoi nam Sodau nam

Gia goeGia tr] Ty phan

Gia goeGia tr] Ty phan

hi~nt~i namgiii' hi~nt~i namgiii'

Tri~uVND Tri~uVND % Tri~uVND Tri~uVND %£>autu' vao cacTCTD

LVB 1.294.466 1.411.316 65,00

VRB 1.505.054 1.440.359 50,00 1.505.054 1.421.754 50,00

£>autu' vao TCKT

BIDV Tower 115.089 177.575 55,00 115.089 165.593 55,00

BVIM 12.482 24.688 50,00

BIDV Metlife 400.000 253.761 37,55 400.000 274.549 37,55

2.020.143 1.871.695 3.327.091 3.297.900

15.2 f)au tu' vao cong ty lien ket

So cuoi narn

Gia gocGia tr]

So aitu narnTy phan

Gia gocGia tr] Ty phan

)n~m giG' hi~n tai n~m giG'0/0 Tri~u VND Tri~u VND 0/0

18,52 424.813 696.220 32,21

33,00 33,00

35,00 35,00

424.813 696.220

hien tai

VALC

Tri~u VND

244.207

Tri~u VND

537.902

Cavifood

CRDC

244.207 537.902

=500-:; TM Hl)11Nt

39

NGAN HANG THU'ONG MAl CO PHAN DAU TU' vA PHAT TRIE'N VIET NAMTHUYET MINH BAa cAo TAl CHiNH HQ'P NHAT (Tiep theo) . MAu so B05/TCTD-HN

16. TAl sAN CO DJNH

16.1 Tai san co djnh hU'u hinh

Bien dQng cua tal san co dinh hfru hlnh trong narn tai ehfnh ket thuc ngay 31 thanq 12 narn 2017:

Nhil cua, May moe, Phu'dng ti~n Thiet b], dl,lng CI,ITSC£) khac Tong cQngv~t kien true thiet b] v~ntai quanly

Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND

Nguyen gia TSC£) hU'u hinh

So du' dau narn (Trinh bay lai) 4.704.026 3.551.343 1.199.464 119.700 83.535 9.658.068

So du cua LVB t<;lithai diem bat dau242.078 92.499 37.433 10.494 1.180 383.684hop nhat

Mua trong narn 6.285 158.666 13.169 4.414 13.847 196.381

Dau tu XDCB hoan thanh 603.430 100.835 28.930 17.575 1.853 752.623

Thanh Iy, nhu'Q'ngban (12.322) (35.181) (33.483) (3.963) (2.760) (87.709)

Tang/(Giam) khac 64.873 22.749 2.592 (598) 663 90.279

So dir euoi narn 5.608.370 3.890.911 1.248.105 147.622 98.318 10.993.326

Gia tr] hao mon luy ke

So dir dau narn (Trinh bay lai) 1.090.542 2.343.148 668.788 78.158 47.248 4.227.884

So du' cua LVB tal thai diem bat dau62.725 43.309 21.297 5.078 383 132.792hQ'pnhat

Khau hao trong narn 248.303 346.767 107.228 22.768 18.646 743.712

Thanh Iy, nhu'Q'ngban (7.257) (34.073) (33.078) (3.816) (2.361) (80.585)

Tang/(Giam) khac 2.467 21.693 1.962 (5.028) (839) 20.255

So du' euoi nam 1.396.780 2.720.844 766.197 97.160 63.077 5.044.058

Gia tr] eon l<"Ii cua TSC£) hU'u hinh

So du' dau nam (Trinh bay lal) 3.613.484 1.208.195 530.676 41.542 36.287 5.430.184

So du' euoi nam 4.211.590 1.170.067 481.908 50.462 35.241 5.949.268

40

NGAN HANG THl1O'NG MAl CO PHAN f)AU Tl1 vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 B05/TCTD-HN

Cac thong tin khac ve tai san co dinh hfru hinh:So cuoi nam So aau nam

Tri~u VND Tri~u VND

Cam ket mua T5CD hiru hinh e6 gia tr] Ion trong 72.810 122.168tuonq lai

Nguyen gia T5CD hiiu hinh da khau hao het nhu'ng 1.831.148 1.664.156van con su' dunq

Gia tr] con Iai cua T5CD hU'u hlnh dang eha thanh 1'1 80 208

Gia tr] con lai cua T5CD hU'u hinh tarn thai khong 4.107 4.108SU dunq vao san xuat kinh doanh

16.2 Tai san co d!nh YO hinh:::::

Bien dQng cua tai san co dinh vo hinh eho narn tal ehinh ket thuc ngay 31 thanq 12 narn 01:.,....2017 nhusau: 3i

Quyen sU' Phan mernTong cQng NG

dL:lngdat may tinh rU'Tri~u VND Tri~u VND Tri~u VND 'Ii

Nguyen gia TSCf) YO hinh ......So du' dau narn (Trinh bay lai) 3.973.343 1.311.347 5.284.690 ~

So du cua LVB tal thai diem bat dau hop 96.469 45.145 141.614nhat

Mua trong narn 50.532 53.383 103.915

Tang khac 6.074 20.111 26.185

Thanh 1'1,nhuonq ban (3.100) (176) (3.276)

So du euoi nam 4.123.318 1.429.810 5.553.128

Gia tr! hao mon luy ke

So du' dau nam (Trinh bay l<;Ii) 230.784 704.590 935.374

So du' eua LVB t<;lithai diem bat dau h<;1p 20.422 20.422nhat

Khau hao trong nam 27.888 159.631 187.519 ~Tang khae 1.938 8.808 10.746 ]Thanh 1'1,nhu'<;1ngban (177) (185)

..(8)

So du' euoi nam 260.602 893.274 1.153.876c3~

Gia tr! con I~i cua TSCf) YO hinh JSo du' aau nam (Trinh bay I~i) 3.742.559 606.757 4.349.316

So du' cuoi nam 3.862.716 536.536 4.399.252

Cae thong tin khae ve tai san co d!nh vo hinh:

Nguyen gia/Gia hQp Iy khi

ghi nh~n ban dau -------------------------Tri~uVND

Gia tr! khau haolUy ke

Gia tr!con I~i

Tri~u VND Tri~u VND

TSCf) vo hinh, chiem ty trQng Ion trongtong tai san

Nguyen gia cua TSCf) vo hinh khau haohet nhu'ng van con su dl:Jng

Gia tr! con l<;Iieua TSCf) vo hinh dangthanh Iy

4.848.834 843.432 4.005.402

330.251 330.251

143 143

41

NGAN HANG THUO'NG MAl CO PHAN OAU TU vA PHAT TRIE'N VIET NAMTHUYET MINH BAa cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 B05/TCTD-HN

17. TAl sAN c6 KHAc

Cac khoan phai thu

- Chi phi xay dunq cd ben do dang

- Cec khoen phili thu

Cac khoan lai, phi phai thu

Tal san thue thu nhap doanh nqhiep hoan 19i

Tal san Co khac

Cec hop eJonguy thee eJautu- Chi phi eha phc3n bo- Te! sen gfm no eha xu 1'1

Tet san C6 kbec

Du' phonq rui ro cho cac tai san Co nQi bang khac

17.1 Chi phi xiiy d....ng cd ban dO'dang

Chi phi xav dljng co ban do dang

Trong do: NhCi'ngceng trlnh Ion:

- C3econq trinh khu vtje mien esc- ceceong trinh khu vuemien Trung

- Cec eong trinh khu vtje mien Nam

- Cec eong trinh khu vtje nude nqoet

17.2 Cae khoan phal thu

Cae khoan phal thu nQi bQ

Cae khoan phai thu ben ngoai

Trong do:

- Phai thu nr Ngan hang Nha mioc lien quan den chovay ho trQ' lai suat

- Phai thu khach hang trong h09t dQng bao hiemeua BIC

- Phai thu trong h09t dQng giao dich chung khoaneua BSC

42

sO'eu6i narnTri~u VND

8.480.653

3.150.547

5.330.106

9.479.856

36.000

4.173.428137.370

2.343.281

484.709

1.208.068

22.169.937

(611.345)

21.558.592

sO'eu6i namTri~u VND

3.150.547

826.392

217.692

539.931

291.750

sO'eu6i namTri~u VND

541.357

4.788.749

499.418

337.427

21.977

sO'cJiiu namTri~u VND

5.735.517

2.394.904

3.340.613

9.196.191

7.467

3.740.302

103.791

1.999.609

484.418

1.152.484 )1

18.679.477

(153.388)

18.526.089

sO'cJiiu namTri~u VND

2.394.904

621.271

185.705

271.640

Sodau narn(Trinh bay lail

Tri~u VND

676.129

2.664.484

381.688

319.035

28.580

5.330.106 -------3.340.613

NGAN~.HANG THU:O'NG,M~I, CO P!",ANf)AU TllyA PHAT TRllfN VI~T NAil;! N

THUYET MINH BAO CAO TAl CHINH HQ'P NHAT (Th!'p theo) MAU SO B05jTCTD-HN

17.3 Ti!i san gim nQ da ehuyen quyen so huu eho TCTD, dang eho xu Iy

So euoi narn So aau namTri~u VND Tri~u VND

Bat dQng san 474.535 471.784

Khac 10.174 12.634

484.709 484.418

18. KHoAN NQ'CHiNH PHU vA NHNN

So euoi narn So dau nam

Tri~u VND Tri~u VND

1. Vay tu NHNN 12.786.849 9.519.969

Nh~n von nr NHNN de tarn Ltng eho Ban XLt Iy no eho 149.500 149.500::,0

vay d~e bi~t Ngan hang TMCP Nam DoVay thuc hien Dl/ an Hien d<;lih6a Ngan hang va H~ 154.345 172.849

11

thong Thanh toan cua Ngan hang bang nqoai t~!(

HIVay nr Quy Quay vonq Du' an tai tro cac doanh nghi~p 1 395 Nvira va nh6

-"'

Cac khoan no NHNN khac bang VND 12.483.003 9.197.225j:

=-2. Tien gUi cua Be}Ti!i chinh 5.264.808 5.024.934

Tien gLti cua BQTai ehinh bang VND 3.373.681 2.949.944

Tien gLti cua B9 Tal ehinh bang nqoai t~ 1.891.127 2.074.990

3. Tien gui thanh toan cuaKho bac Nhi! nu'oe 59.483.741 28.847.232

Tien gLti thanh tcan cua Kho bac Nha nuoe bang VND 58.427.897 28.846.937

Tien gLti thanh toan eua Kho b<;leNha nuoe bang ngo<;lit~ 1.055.844 295

77.535.398 43.392.135 f

19. TIEN Gin vA VAY cAc TCTD KHAc

~So euoi nam So aau namTri~u VND Tri~u VND ~

Tien gUi khong ky hi[ln eua cae TCTD khac 10.862.569 4.242.242 ~

- Bang VND 7.846.404 3.677.696

- Bang ngo<;lit~ 3.016.165 564.546

Tien gui co ky hi[ln cua cac TCTD khae 16.213.741 28.904.488

- Bang VND 9.883.294 22.356.584

- Bang ngo<;lit~ 6.330.447 6.547.904

Vay cac TCTD khae 64.902.552 59.352.492

- Bang VND 8.151.975 7.736.178

Trong d6: Vay chie't khfiu, ti!Jichie't kha'u 777.535 302.211

- Bang ngo9i t~ 56.750.577 51.616.314

91.978.862 92.499.222

43

NGAN HANG THu'O'NG MAl CO PHAN £)AU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU so B05/TCTD-HN

20. TIEN GUI ClIA KHAcH HANG

SO'cu5i nam SO'd'au narnTri~u VND Tri~u VND

Tien gui khong ky han 160.200.470 124.926.847

Tien glfi kheng ky han bang VND 143,845.414 111.640.036

Tien glfi kheng ky han bang nqoai t~ 16.355.056 13.286.811

Tien gui co ky han 694.092.410 596.173.612

Tien glfi c6 ky han bang VND 660.705.596 568.868.683

Tien glfi c6 ky han bang nqoai t~ 33.386.814 27.304.929

Tien gui v5n chuyen dl,lng 5.692.293 4.921.237

Tien glfi von chuven dunq bang VND 4.516.633 3.361.940

Tien glfi von chuven dunq bang nqoai t~ 1.175.660 1.559.297

859.985.173 726.021.696

Thuyet minh theo d5i tu'Qng khach hang, loal hinh doanh nghi~p:

So cuoi nam So dau narnTrieu VND 0/0 Trieu VND 0/0

(eng ty nha ruroc 37.767.528 4,40 27.013.648 3,72

(eng ty trach nhiem hiiu han 1 thanhvien do nha nl1Dcsa hfiu 100%von dieu 55.550.442 6,46 61.089.379 8,41I~(eng ty trach nhlern huu han 2 thanhvien trD len c6 phan von g6p cua Nha

272.204 0,03 242.422 0,03ruroc tren 50% von dieu I~ hoac nhaNl1DCgiu quyen chi phoi

(eng ty trach nhiern huu han khac 34.047.728 3,96 28.174.208 3,88

(eng ty co phan c6 von co phan cLlanha nl1Dcchiem tren 50% von dieu I~ho~c tong so co phan c6 quyen phan

41.038.554 4,77 32.824.178 4,52bieu quyet; ho~c nha nl1Degiu quyenchi phoi doi vDi ceng ty trong Dieu I~cLlaceng ty

(eng ty co phan khac 62.352.116 7,25 53.432.848 7,36

(eng ty h<;lpdanh 26.738 32.421 0,00

Doanh nghi~p tl1 nhan 6.145.500 0,71 1.274.354 0,18

Doanh nghi~p co von dau tl1 nl1Dcngoai 27.054.057 3,15 21.157.102 2,91

H<;Iptac xa va lien hi~p h<;lptac xa 4.913.169 0,57 657.004 0,09

HQkinh doanh, ca nhan 469.592.558 54,60 394.647.471 54,36

Ddn vi hanh chinh st! nghi~p, dang,16.541.633 2,28doan the va hi~p hQi 21.020.629 2,44

Tien gU'icLlacae doi tl1<;1ngkhac 100.203.950 11,66 88.935.028 12,25

859.985.173 100 726.021.696 100

44

Nr

\

NGAN HANG THl1O'NG MAl CO PHAN DAU Tl1 vA PHAT TRIEN VI~T NAMTHUYET MINH BAo cAo TAl CHINH HO'P NHAT (Tiep theo) MAU soB05/TCTD-HN

21. VON TAl TRO', UY THAc DAU Tl1, CHO VAY TCTD CH~U RUI RO

So cuoi narn So cfilu namTri~u VND Tri~u VND

Von nhan tal tro, uy thac dau tu, eho vay bang VND 10.563.763 10.046.635

Von nhan tai tro, uv thac dau tu, eho vay bang vangva nqoai t~ 1.158.964 1.315.325

11.722.727 11.361.960

22. PHAT HANH GIAY TO' c6 GIA

So cuoi narn So dau namTri~u VND Tri~u VND

Chung chi tien gui 62.237.385 47.141.004

Dlioi 12 thanq~

30.580.233 16.293.349 :J

"'-TU' 12 thane den dlioi 05 narn 30.654.888 29.845.417 :)

TU' 05 narn tro lenHi

1.002.264 1.002.238~I

Ky phieu 612 608 ..~Dlioi 12 thanq

,/

292 290 ,TU' 12 thane den duoi 05 narn

~320 318

Trai phieu 2.000.370 367

TU' 12 thanq den dutri 05 narn 61 61

TU' 05 narn tro len 2.000.309 306

Tral phieu tang von BIDV 19.500.062 19.500.062

83.738.429 66.642.041

23. cAc KHOAN NO'KHAc :::=:l\1-So dau nam Otl

So cuoi nam (Trinh bay lal) NH.Tri~u VND Tri~u VND :lI

Cac khoan phat tra nQi bQ 2.756.791 2.590.600 ElCac khoan phai tra ben nqoai 23.737.976 18.123.039 -DATrang 66: ~

- Cec khoen tai va phi phili tra 17.055.068 13.397.102

- Thue va ceckhoen phili tra khilc cho ngfm sach596.890 379.437

Nha nt.lac

- Cac khoan phili tra trong giao d!ch nghi~p vl,l 2.229.613 2.200.240

chung khoan va bao hiem

Thue thu nh~p doanh nghi~p hoan l<;Iiphai tra 92.616 49.198

Quy khen thliong phuc lQ'i 1.901.861 1.482.462

28.489.244 22.245.299

45

NGAN HANG THl1O'NG MAl CO PHAN £>AUTl1 vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 BOSjTCTD-HN

24. TINH HINH THl/C HI~N NGHIA VI) VCn. NGAN SACH NHA Nl16'C

So du' dau narn Phat sinh trong narn So du' cuoi{Trinh ba~ I~il So ~haino~ So da no~ narn

Tri~uVND Tri~uVND Tri~uVND Tri~uVND

Thue GTGT 49.735 372.530 (374.881) 47.384

ThueTNDN 89.592 1.889.119 (1.695.638) 283.073

Cac leal thue khac 59.290 750.399 (735.328) 74.361

Cac khcan phai n9Pkhac va cac khoan phi, 180.820 55.126 (43.874) 192.072I~ phi

379.437 3.067.174 (2.849.721) 596.890

2

G~!JII

46

NGAN HANG THu'ONG MAl CO PHAN DAU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep thea) .

25. VON vA cAc QUY

sO' du' dau nam

- L~i nhuan tang trong nam

· Chuyennhtl~ngvon t~i BSL

- Ghi nh~n LVBIii cong ty con

- Congty con tra co tltc bang cophieu (BSC)

· Chenh I~chty gia do chuyendoibao cao tili chinh

· Trich quy trong nam

- £lieu chinh do thay doi ty I~ sohU'utai cong ty con

- ChenhI~chty gia do chuyen doiBCTCcua cacddn vi lien doanh,lien ket

- Trich Quy khen thlfong phuc I~i

- Quyet dinh tra co tLictrongnam

- ChenhI~chty gia du'~cth\lc hi~nkhi thoai von khoi BVIM

- Slt d~ng quy trong ky- Tang/(Giam) khac

sO' du' cuoi nam

Th~ngdu'von co Co phieu

V6n dieu IE! phan guyTri~uVND Tri~uVND Tri~uVND

Quydl,l' phong

tai chinhTri~uVND

QUy dl,l' trubo sung

v6n dieu IeTri~uVND

34.187.153 30.306 (44) 2.239.350 1.124.039

34.187.153 30.306 _

637.061

(266)

(588)

49.425

342.058

Quydau til'

phat trienTri~uVND

4.059

13.787

19.672

(140)

(68)---

2.875.557 1.515.314 37.518

44

47

QUy khacthuQCV6n

Von khac chu so huuTri~uVND Tri~uVND

Chenh I~chty gia

hoi doaiTri~uVND

87.094 9.134 (111.569)

65.380

7.823

152.474 17.438

178.910

(11.054)

(2.743)

MAu SO B05/TCTD-HN

Lginhu~nchu'a

phan ph6iTri~uVND

4.940.854

6.786.710

640.627

(63.212)

(65.380)

(1.004.399)

(2.437)

(1.662.266)

(2.393.411)

Lgi ich codong khong

kiem soatTri~uVND

Tong dIngTri~uVND

1.604.586 44.114.962

158.876

447.813

759.939

85.310

2.843

(10.887)

(152.754)

(21)----

53.523

(85.075)----

7.092.011

(23.010)

2.872.716 48.834.010

481

6.945.586

1.088.440

759.939

264.220

2.215

(11.054)

(1.673.153)

(2.546.165)

(2.743)

(588)

(107.649)

NGAN HANG THUO'NG MAl CO PHAN £>AUTU vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAU 56 B05/TCTD-HN

Chi tiet phan von cua Ngim himg bao gam nhung khoan sau:

So cuoi nam So cfau nam

Von co Von cophan thu'ong phan u'udai

Tri~u VND Tri~u VND

Von cophan thu'ong

Tri~u VND

Von cophan u'udai

Tri~u VND

Von g6p cua Nha nucc

Von g6p (co dong, thanh vien...)

Th~ng du von co phan

32.573.242

1.613.911

30.306-----34.217.459

32.573.242

1.613.911.

30.306

34.217.459

Chi tiet co phieu cua Ngan himg nhu' sau:

So euoi nam So aau nam

3.418.715.334 3.418.715.334

161.391.173 161.391.173

161.391.173 161.391.173

3.418.715.334 3.418.715.334

3.418.715.334 3.418.715.334

10.000 10.000

So Iu'gng co phleu dang ky phat hanh

So Iu'gng co phieu da ban ra eong chung

- Co phieu pho thong

- Co phieu uu oai

So Iu'gng co phieu dang Iu'u hanh

- Co phieu pho thong

- Co phieu uu oai

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

26. THU NH~P LAI vA cAc KHOAN THU NH~P TUO'NG TV'

Nam nayNam tru'oe

(Trinh bay lai)Tri~u VND Tri~u VND ::::

}

Thu nhap Iai hen gui 1.755.040 1.412.658 .....'f

Thu nhap Iai cho yay khach h~lng 65.407.585 51.087.510 ~Thu lai tir kinh doanh, oau tu' chtrnq khoan NQ 9.698.063 8.493.985 r- Thu tai til dumq khoen kinh doanh 320.110 185.180 ~

Thu tai til ciumq khoen dau tu ""- 9.377.953 8.308.805 ,-:

Thu tli nghi~p Vl,l bao lanh 1.490.636 1.338.026

Thu nh~p lai cho thue tai chinh 10.171 20.412

Thu khac tli hO<;lto9n9 tin dl,lng 267.020 206.645

78.628.515 62.559.236

48

NGAN HANG THU'O'NG MAl CO PHAN f>AU TU' vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu soB05/TCTD-HN

27. CHI PHI LAI vA cAc CHI PHI TUO'NG TV'

Nam nayNam tru'ac

~Trinh ba~ I~QTri~u VND Tri~u VND

Tra lai hen gUi 39.253.099 32.213.489Tra Iai tien vay 3-462.941 3.277.762Tra lai phat hanh giay to c6 gia 4.622.912 3.439.697Chi phi heat oQng tin dunq khac 334.232 234.675

47.673.184 39.165.623

28. LAI THUAN Til HO~T f>QNG DJCH VI,J

Nam nayNam tru'ac ~

(Trinh ba~ lail<'J'

Tri~u VND Tri~u VND :(Thu nh.ilip tU hoat dQng djch vI,! 5.611.617 4.493.784 )

Heat oQng thanh toan 2.270.271 1.760.830~Heat oQng ngan quy 68.541 51.668

Dich VI,! dai Iy 107.201 125.048Hoat oQng bao hiem 1.320.867 1.181.855Dich VI,! khac 1.844.737 1.374.383

Chi phi hoat dQng djch VI,! (2.645.847) (1.981.187)Hoat dQng thanh toan (319.684) (166.367)Hoat oQng ngan quy (178.559) (148.734)Bu'u di~n, vien thong (123.984) (117.744)Dich vu d<;liIy (843) (3.949)Heat dQng bao hiem (944.326) (944.326)Dich VI,! khac (1.078.451) (600.067)

Uii thuan tLt hoat dQng djch VI,! 2.965.770 2.512.597 ~

29. LAI THUAN Til HO~T f>QNG KINH DOANH vANG vA NGO~I HOI

~Nam na~ Nam tru'acTri~u VND Tri~u VND ~

~Thu nh.ilip tLt hOCiltdQng kinh doanh vang va

2.135.133 1.193.026ngoCilihoi

Thu tu kinh doanh ngo<;lit~ giao ngay 1.498.172 693.080Thu tu kinh doanh vang 219 1.313

Thu tu cac cong cl,! tai chinh phai sinh hen t~ 636.742 498.633

Chi phi hOClitdQng kinh doanh vang va ngoClii(1.467.005) (658.558)

hoi

Chi ve kinh doanh ngo<;lit~ giao ngay (764.878) (217.098)

Chi ve kinh doanh vang (420) (498)

Chi ve cac cong Cl,!tai chinh phai sinh tien t~ (701.707) (440.962)

Uii thuan tLt hOClitdQng kinh doanh vang va668.128 534.468

ngoCliihoi

49

NGAN HANG THU'O'NGMAl CO PHAN DAU TU'vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu so B05/TCTD-HN

30. LAI/(LO) THUAN Til MUA BAN CHUNG KHOAN KINH DOANH vA CHUNG KHOANDAU TU'

. 30.1. Lai/(L6) thuan tLi'mua ban chung khoan kinh doanh

Nam nayNam tru'oc

(Trinh bay lai)Tri~u VND Tri~u VND

696.724 728.204

(190.538) (493.484)

(24.571) 223.594

481.615 458.314

~~

Nam tru'oc 'iTI

Nam nay (Trinh bay lai) ~tTri~u VND Tri~u VND

\~

343.826 506.525

(450) (4.297)

(12.035) (99.271)

331.341 402.957

Thu nhap tir' mua ban chirnq khoan kinh doanh

Chi phi ve mua ban chirnq khoan kinh doanh

Hoan nhap du phone chirnq khoan kinh doanh

30.2. Lai thuan tLi'mua ban chung khoan aau tu'

Thu nhap tu' mua ban chunq khoan s~n sangde ban

Chi phi ve mua ban chirnq khoan s~n sang deban

(Trich I~p) du phong rui ro chtrnq khoan dau tukh6ng bao gam tral phieu d~c biet (xemThuye't minh sO' 14.5)

31. LAI THUAN Til HO~T DQNG KHAc

Nam nayNam tru'oc

~((Trinh bay l;;Ii)

Tri~u VND Tri~u VND

Thu nh~p tLi' hoat dQng khac 4.594.254 3.785.258

Thu nhap tir no xau da duoc xu Iy 3.606.832 2.689.902

Thu nhap ve cac ceng cu tai chinh phai sinhkhac 767.660 857.319

Thu tu' nghi~p vu mua ban no 8.982 1.355

Thu khac 210.780 236.682

Chi phi tLi' hO;;ltdQng khac (1.315.256) (1.902.482)

Chi ve cac ceng cl,! tai chinh phai sinh khac (662.665) (761.022)

Chi h6 tr9 c6ng tac xa hQi (284.871) (388.401)

Chi ve hO<;ltdQng kinh doanh khac (367.720) (753.059)

Uii thuan tLi' hO;;ltdQng khac 3.278.998 1.882.776

50

NGAN HANG THu'O'NG MAl CO PHAN DAU Tu'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu so B05/TCTD-HN

32. THU NH~P ruGOP VON, MUA CO PHAN

Nam nay Nam tru'acTri~u VND

33.990Co tire nhan ducc: I§i duoc chia trong narn Wgop von, mua co phan

Phan chia I§i theo phu'dng phap von chu sCihirucua cackhoan dau tu vao cac conq ty liendoanh, lien ket

- Trong 00: Lqi nhu?n at.fqc chia Mng tien

L§i tu' thoai von Ngan himg Lien doanh VIDPublic

Thu nhap khac

Tri~u VND

21.567

150.391 352.370

119.459 300.312

163.579

826.838

1.290

335.537 1.214.488

33. CHI PHI HO~T DQNG

1. Chi nop thue va cac khoan phi, I~ phi

2. Chi phi cho nhan vien:

Trong 00: - Chi It.fdng va pbu dip

- Cec khoen chi aong gop theo luonq

- Chi tra cap

3. Chi ve tai san:

Trang 06: Kha'u hao tai sen cO' a!nh

4. Chi cho heat dQng quan Iy cong vu:

Trong 00: - Cong tac phi

- Chi boet aQng doen the cue TCTD

5. Chi nop phi baa hiem, baa toan tien gU'icuakhach hang

6. (Hoan nh~p)/Trfch I~p du phonq (khong baagem chi phi du' phone rui ro tin dl,lng nQi vanga~i bang; chi phi dlj phong rui ra chungkhaan)

Nam nayNam tru'ac

(Trinh bay lai)

Tri~u VND Tri~u VND

82.469 80.337

8.500.439 7.428.662

7.305.578 6.411.874

362.189 326.637

481.162 361.696

2.872.540 2.678.045

931.231 854.142

2.948.384 2.836.300

184.682 233.683

20.982 20.265

663.536 532.943

436.869 (24.193)

15.504.237 13.532.094

51

NGAN HANG THUO'NG MAl CO PHAN f)AU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (Tiep theo) . MAu soB05/TCTD-HN

34. CHI PHi THUE THU NH~P DOANH NGHI~P (TNDN)

34.1. Thue thu nh~p doanh nghi~p hi~n hanh

Tong lc;1inhu~n ke toan tru'ae thue

- Lc;linhuan tnroc thue cua caccong ty con

- Cac khcan dieu chinh hop nhat

Lc;1inhu~n tru'ae thue ella rieng Ngan hilng

- Thu nhap tu' co tire khonq chiu thue

- Khoan 16 cua MHB duoc tnr khi tinh thue

- Cacchi phi khong duockhau tnr

Thu nh~p chju thue u'ae tinh ella Ngan hzmg

- Chi phi thue TNDN hien hanh u'oc tinh cua Nganhimg

- Chi phi thue TNDN hien hanh cua cac cong ty con

Chi phi thue TNDN trong narn ella toan h~thong

Thue TNDN phai tra dau narn

Dieu chinh theo ket qua kiern tra cua cac cd quanquan Iy Nha nu'oc

Tang khac

Tang tu vi~c hc;lpnhat LVB

Thue TNDN thl/C n9P trong nam

Thue TNDN phai tra thuan euoi nam

34.2. Thue thu nh~p doanh nghi~p hoan I~i

Tai san thue thu nh~p hoan I~i

- Tai san thue TN hoan l<;Iilien quan den khoanchenh I~ch t<;lm thai du'c;lCkhau tru

- Khoan hoan nh~p tai san thue TN hoan l<;Iidadu'c;lCghi nh~n tu cac nam tru'oc

Thue thu nh~p hoan I~i phai tra

- Thue TN hoan l<;Iiphai tra phat sinh tU' cackhoan chenh I~ch t<;lm thai chiu thue

- Khoan hoan nh~p thue TN hoan l<;Iiphai tra dadu'c;lcghi nh~n tu cac nam tru'oc

.52

Nam nayNam tru'ae

{Trinh ball lailTrieu VND Trieu VND

8.665.177 7.667.603

(681.794) (345.320)

181.145 131.833

8.164.528 7.454.116

(328.820) (356.064)

21.108

7.856.8161.571.363

186.577

1.757.940

89.592

27.740

1.263

102.176

(1.695.638)

283.073

::::

4.447 I'..7.102.499 G

1.420.500 :N

U

67.439 11...:~..."

1.487.939

210.427

(4.221)

(1.604.553)

89.592

IT1

Cuoinam -=f)=a=u~n~a~m~Tri~u VND Tri~u VND

36.000

36.000

80.038

12.578

92.616

6.486

981

7.467

32.800

16.398

49.198

NGAN HANG THUONG MAl CO PHAN DAU TU vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . M.AU so B05/TCTD-HN

35. LAI CO BAN TREN co PHIEU

L<;Iinhuan thuan phan bo cho cac co dong cuaNgan h~lng (tneu dong)

Trich I~p cac quy khac (khong bao gam quy du'phonq bo sung von dieu I~, quy du' phonq talchinh va quy khac thuoc Von chu so hO'u) (trieudong)

Lc;1inhu~n dung de tinh liii tren co phleu(tri~u dong)

Binh quan gia quven cua so co phieu pho thongdang luu hanh (trleu co phieu)

Liii cd ban tren m6i co phieu(dong/co phieu)

Nam tru'ocNam nay -------6.786.710 6.104.295

(1.664.480) (1.507.013)

5.122.230 4.597.282

3.418 3.418-o.-

1.499 1.345

"

Dieu chinh Ioi nhuan dung de tinh Iai tren co phieu va I§i co ban tren co phieu theo ket quaquvet toan tal chinh narn 2016:

11

1

LQinhuan thuan phan bo cho cac co dong cuaNgan h~lng(trieu dong)

TnI: trich I~p cae quy khae (khong bao gamquy dlj phong bo sung v6n dieu I~f quy dljphong tai chinh va quy khae thuQc Von ehu sohO'u)(tri~u dong)

Lc;1inhu~ndung de tinh liii tren co phieu(tri~u dong)

Binh quan gia quyen eua 56 eo phieu phothong dang Itfu hanh (tri~u eo phieu)

Liii cd ban tren m6i co phieu(dong/co phieu)

36. TIEN vA cAc KHoAN TUONG DUONG TfEN

Tien m~t, vang b<;lc,da quy

Tien gui t<;liNHNN

Tien gui t<;licac TCTD khac

- KhOng ky hgn

- C6 ky hgn kh8ng qua 3 thJng

Chung khoan co thai h<;lnthu hoi ho~c dao h<;lnkhong qua 3 thang ke tU ngay mua

Nam tru'oc

So da trinh baytru'oc day

Sosaudieu chinh

Dieu chinh

6.137.551 (33.256) 6.104.295

(1.509.227) 2.214 (1.507.013)

~)\~

4.628.324 (31.042) 4.597.282 ~ACI

3.418 3.418 01V

'"1.354 1.345 -tC':::::i:

So cuoi nam So aau namTri~u VND

7.106.546

36.710.770

21.704.473

9.468.532

12.235.941

Tri~u VND

8.203.016

29.418.564

61.420.098

14.820.482

46.599.616

1.700.000

100.741.678 65.521.789

53

NGAN HANG THU'ONG MAl CO PHAN f)AU TU'vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'PNHAT (Tiep theo) . MAu so B05/TCTD-HN

37. TINH HINH THU NH~P ClIA cAN BQ CONGNHAN VIEN

Nam nay

1. Tong so can b9, conq nhan vien blnh quantrong narn (nquoi)

II. Thu nhap cua can b9, ceng nhan vien (trieu dong)

1. Tong thu nhap

2. Thu nh~p blnh quan thanq

25.286

7.305.578

24,08

38. TAl sAN THE CHAP

Nam tru'ac

24.304

6.411.640

21,98

38.1. Tai san,giay to co gia nh.tin the chap, cam co va chiet khau, tai chiet khau

So cuoi nam So aau nam =Tri~u VND Tri~u VND

II-Bat d9ng san 720.647.415 554.900.910

D9n9 san 146.515.671 128.379.356 1\

Chung tLi co gia 205.818.205 150.441.643ill

~Trang 66: M~nh gia GTCG mua c6ky nen vai TCTD 28.726.000 4.243.000

Tai san khac 134.208.314 120.984.761 A::::;

1.207.189.605 954.706.670

So cuoi narn

38.2. Tai san, gia'y to co gia dem di the chap, cam co va chiet khau, tai chiet khau

Chung khoan kinh doanh

Chung khoan dau tu

Trang 66: M~nh gia GTCG cturnq khoen kinhdaanh va chimq khoen 6au tuban c6ky hen vatTCTD

Tri~u VND

740.000

7.132.113

7.872.113

39. cAc CAM KET NGO~I BANG

So cuoi narn

Tri~u VND

1. Cac khoan bao lanh

- BiJOtanh vay von

- Baa tanh khiJc

133.192.320

1.620.144

131.572.176

62.740.763

14.551.502

47.955.912

2. Cam ket thanh toan LC

- Tht.f tin dl,mg tri3 ngay

- Tht.f tin dl,mg tra ch~m

- Cam ket thanh toan trt.fac hqn bq chung tLItheo LlC nqi ala

233.349

3. Cae cam ket du'a ra 9.661.455

205.594.538

54

So dau narnTri~u VND

156.754

2.923.000 =i}\1-351.930 ON

; NHII

3.079.754;l(

ET....._

~

So dau nam(Trinh bay lai)

Tri~u VND

112.556.918

1.004.168

111.552.750

59.008.989

20.243.420

38.765.569

11.642.916

183.208.823

NGAN HANG THl1O'NG MAl CO PHAN £>AU Tl1 VA PHAT TRIE'N VIET NAMTHUYET MINH BAO CAO TAl CHiNH HQ'P NHAT (Tiep theo) . MAu 56 BOS/TCTD-HN

40. HO~T £>QNG UY THAC, NH~N UY THAC VA £>~I LY TO CHUC TiN Dl,JNG

So cuoi namTri~u VND

So aau narnTri~u VND

Cho yay tu' nquon nhan uy thac kheng chiurui ro 417.114 524.356

Nqhiep Vl,l ngan h~mg 09i IV 47.695.292 49.250.135

48.112.406 49.774.491

41. NGHI~P Vl,J VA 56 Dl1 vOJ. CAC BEN LIEN QUAN

Chi tiet bien oQng Ion voi cac ben lien quan nhu' sau:

Nam2017

Ben lien quan cacgiao djch Tri~u VND-5

Co quan quan Iv Nharuroc

- (Giarn) tien gtii cua BIDV tai ca quan quan IV (8.368.446)

- rang tien gtii cua ed quan quan IV tai BIDV

- rang khoan yay tir cd quan quart IV

29.820.757

3.266.880

Cac eeng ty lien doanh - (Giarn) tien gtii tai BIDV cua cac eeng ty lien doanh

- (Giarn) tien gtii cua BIDV tai cac eeng ty lien doanh

- (Giam) tien yay tir BIDV cua cac eong ty lien doanh

(183.091)

(4.749.226)

(37.418)

Cac eong ty lien ket - rang tien gtii tal BIDV cua cac ceng ty lien ket

- rang tien yay tti BIDV cua cac cong ty lien ket

338.339

43.629

Chi tiet so du Ion voi cac ben lien quan tai ngay 31 thanq 12 narn 2017 nhusau: =!50-Ben lien guan S5du' Phcli thu {Phcli tra}

Tri~u VND Tri~u VND

Cd quan quan Iv Tien gUi cua BIDV t<;licd quan quan Iv 25.929.331Nhil ntloc Tien gUi cua cd quan quan Iv t<;liBIDV (63.692.923)

Cac khoan yay tti cd quan quan Iv (12.786.848)

Cacceng ty lien Tien gUi cua caecong ty lien doanh (1.209.780)doanh

Tien gUi cua BIDV t<;licac eong ty lien doanh 1.960.660

Tien Yay tti BIDV cua cac ceng ty lien doanh 174.231

Cacceng ty lien ket Tien gUi t<;liBIDV cua cac eeng ty lien ket (1.531.235)

Tien yay tti BIDV cua cac ceng ty lien ket 1.056.738

'" .J

M HI:ITNt-·w=

55

INGAN HANG THUO'NG MAl CO PHAN eAU TU vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) " MAu 56 BOS/TCTD-HN

42. MUC eo TAP TRUNG THEO KHU vue elA LV CLIA cAc TAl sAN, CONG NO'vA cAcKHOAN"Mlic NGO~I BANG T~I NGAv 31 THANG 12 NAM 2017 "

CCTC phai sinh Kinh doanh va(Tong gia tr] dau tu' chung

Tong du' ng caccam ket giao dich theo khoan (chenhcho va~ Tong tren gUi tin dung hd~ dongl lech DN-DC)

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

Trongruroc 881.239.083 925.193.671 193.725.280 150.122 165.760.893

Nt10cnqoal 27.067.394 26.616.361 2.207.803 43.581 430.937

43. CHINH sAcH QuAN LV RLII RO LIEN QUAN eEN CONG Cl,ITAl CHINH

Ngan hanq da ban hanh Nghi quyet danh gia thuc trano va thong qua 19 trlnh trien khaiKhung Quan IV rui ro ("QLRR") tong the cua BIDV vao thang 12 narn 2013, theo do Nganhang thong nhat danh gia hi~n tranq QLRR, veu cau trien khai theo thong I~ quoc teo Tren cos6 do, Ngan hang da xav dunq Quy dinh Khau vi rui ro va ban hanh Tuyen bo Khau vi rui rohang narn tu' 2015 den nay. Co cau to chirc: h~ thong van ban, chinh sach, quy trinh quydinh va cong Cl,lnhan dien, do 1u'6ngrui ro da du'<1Cthiet ke xay dl/ng tren cd s6 tuan thuquy dinh cua phap lu~t va cac yeu dlu quim tri n9i b9 cua Ngan hang dang thoi cOng tiepthu cac phu'dng phap va ehuan ml/e quoc te nham dam bao tinh phu h<1pv6i ban ehat va d~cdiem eua tung lo~i rui ro eo kha nang phat sinh trong ho~t d9n9 eua Ngan hang. Ben e~nhdo, thang 12 nam 2015,Ngan hang da ban hanh va hi~n dang trong qua trlnh to ehuc thl/chi~n L9 trlnh trien khai Basel t~i BIDV, trong do xae dinh mo hlnh ho~t d9n9 ml,le tieu eOngnhu' cae dl/ an can trien khai hu'6ng tai tuan thu cae tieu chuan eua Hi~p u'ae Basel va dapung yeu eau trien khai eua NHNN trong eong tae quan IV rui roo Vao thang 6 nam 2017,BIDV da ban hanh De an giai phap trien khai Basel t~i BIDV giai do~n 2017-2019,trong dodieu chinh 19trlnh trien khai Basel t~i BIDV nham e~p nh~t, bo sung eae yeu cau trien khaimai eua NHNN.

Cong tac quan IV rui ro thi tru'ong t~i Ngan hang da co nhung bu'ac phat trien nham hu'angtai tuan thu thong I~ Quoe teo Chuc nang quan IV rui ro thi tru'ong da du'<1etaeh b~eh r6rang, dge I~p vai ddn vi kinh doanh. H~ thong van ban ehe d9 da du'<1cban hanh W ehinhsach, quy dinh tai eae cam nang hu'ang dan. H~ thong bao cao n9i b9 ve quan IV rui ro thitru'ong du'<1cthiet I~p va bao eao theo dinh ky ho~c d9t xuat tai cac cap lanh d~o. Cae danhml,lC phat sinh rui ro thi tru'ong du'<1edinh gia hang ngay theo gia thi tru'ong ho~e dinh giatheo mo hlnh. Ngan hang da xay dl/ng cac cong el,l do Iu'ong rui ro thi tru'ong bao gam:tr~ng thai, Iai 16thl/e te va dl/ kien, eac ehi so d9 nh~y (BPV, duration ... ), VaR, baektest,stresstest. H~ thong h~n mue (bao gam h~n mue tr~ng thai, h~n mue dung 16, h~n mueBPV, h~n muc VaR) da du'<1cthiet I~p eho cac danh ml,lCphat sinh rui ro thi tru'ong. Von yeueau toi thieu cho rui ro thi tru'ong du'<1exae dinh theo phu'dng phap chuan hoa eua Basel II.Ngan hang da trien khai cae ehu'dng trlnh ung dl,lng nham W d9ng hoa cong tae do Iu'ong,giam sat rui ro thi tru'ong.

De quan IV rui ro tin dl,lng, Ngan h~mgda ban hanh va thl/c hi~n cae ehinh sach, quy trlnhtin dl,lng n9i b9. Ngan hang quan IV rui ro thanh khoan tren nguyen tac dam bao tuan thueae quy dinh cua NHNN trong ho~t d9ng eua eae to chue tin dl,lng, duy tri quy mo, ehat1u'<1ngtai san co tinh thanh khoan cao phu h<1pnham dam bao an toan thanh toan t~i mQithoi diem. Hi~n t~i, Ngan hang da xay dl/ng m9t h~ thong cae quy dinh va quy trlnh n9i b9ve quan Iv rui ro thanh khoan va hu'ang tai trang bi giai phap cong ngh~ thong tin, xay dl/ngcac mo hlnh quan IV hi~n d~i nham dap ung cac khuyen nghi thong I~ quoc te trong tu'dnglai. Ngan hang da trien khai H~ thong Quan IV Von t~p trung, theo do, toan b9 eac giao dichvon eua Ngan h~mg deu thong qua H9i s6 ehinh, qua do, t~p trung quan IV rui ro thanhkhoan va rui ro lai suat ve H9i s6 ehinh.

56

NGAN HANG THl1O'NG MAl c6 PHAN f>AU Tl1 vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu s6 BOS/TCTD-HN

44. RUI RO TIEN T~

Rui ro tien t~ la rui ro rna tal san cua Ngan hang hoac gia tr] cua khoan dau tu bi anh huonqdo nhU'ng thay doi ve ty gia. Tai san cua Ngan hang chu yeu bang VND, mQt phan bangnqoai t~ khac, Ngan hang da trien khai h~ thong han rmrc tuonq ung voi chi tieu do Iu'angrui ro theo tung dong tien, Cac han mtrc duoc quan Iy tren cd so hang ngay va chien luocphonq nqua rui ro duoc Ngan hang sir dunq de dam bao cac chi tieu quan Iy rui ro du'c;J'cduytri trong han rmrc da thiet I~p.

57

NGAN HANG THU'ONG MAl CO PHAN DAU TU' vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . MAu soBOS/TCTD-HN

Gia tr] ghi so cua cac tai san b~lng tien va ceng nQ'bang tien c6 goc nqoai t~ tal ngay 31 thanq 12 narn 2017nhu sau:Tai ngay 31 thang 12 nam 2017

Tai san

Tien m~t, vanq bac, da quv

Tien gUi tal NHNN

Tien gUi tat cac TCTD khac va cho vay cac TCTD khac(*)Cac eeng cu tai chfnh phal sinh va cac tai san talchfnh khacCho vay khach hang (*)

Chung khoan dau nr (*)

G6p von, dau tu' dal han (*)

Tai san co djnh

Tai san C6 khac (*)

Tong tai san

NQphai traCac khoan nQ'Chfnh phu va NHNN va tien gui va vaycac TCTD khac

Tien gUi cua khach hang

Cac eeng Cl.J tai chfnh phai sinh va cae tai san taiehfnh khac

Von tai trQ', uy thac dau tu', ehe vay TCTD ch!u rui ro

Phat hanh giay to c6 gia

Cae khean nQ khac

Tong nQ phai tra

Tr~lng thai tien t~ nQi bang

Tr;;mg thai tien t~ ngo~i bang

TrC}ngthai tien t~ n{li, ngoC}ibang

(*) Kheng bao gem dl/ phong rui roo

~

EUR quy doi

Tri~u VND

USD quy doi

Tri~u VND

467.920 1.315.400

5.524.286

21.067.8184.511.638

229.835 84.981.169

224.250

958.445

129.594

7.242.28920.880

5.230.273 121.443.251

2.479.403 64.493.596

2.253.659 39.581.612

(23.139) 8.379.849

321.192 837.772

2.662

28.870 7.446.778

5.059.985 120.742.269

170.288 700.982

(174.658) (1.584.149)

(4.370) (883.167)

58

Gia tr] yangtien t~ quy doi

Tri~u VND

Cae ngoC}i t~khae quy doi

Tri~u VND

519.576

964.267

1.103.210

43.581

11.278.037

196.535

749.729

694.603

15.549.538

2.225.506

9.082.259

351.869

2.568.406

14.228.040

1.321.498

(314.516)

1.006.982

Tong

Tri~u VND

2.302.896

6.488.553

26.682.666

43.581

96.489.041

420.785

958.445

879.323

7.957.772

142.223.062

69.198.505

50.917.530

8.708.579

1.158.964

2.662

10.044.054

140.030.294

2.192.768

(2.073.323)

119.445

NGAN HANG THu'O'NG MAl CO PHAN f)AU Tu' vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (Tiep theo) . MAU s6B05/TCTD-HN

45. RUI RO LAI SUAT

Rui ro lai suat 121rul ro rna Ngan hang phai qanh chiu khi co su' bien d9ng ve lai suat lamthay doi thu nhap va gia tr] kinh te von cua Ngan hang. Cac gia dlnh va dieu kien sau duocap dunq trong phan tich ky han dinh gia I~i lai suat cua cac tai san va conq no cua Nganhang va cac ceng ty con:

;0. Tien mat, vanq bac, da quv: gop von dau tu dai han: tal san co dinh; cac conq Cl,ltaichinh phai sinh va cac tai san tai chinh khac: tal san co khac va cac khoan no khac duocxep loai khoan muc khonq nhav cam lai suat:

... Tien gui tal Ngan hang Nha nu'oc Vi~t Nam du'<;1Cxep lo~i den m9t thang;

II> Ky h~n d!nh I~i lai suat thl/c te cua chung khoan kinh doanh du'<;1Cxac d!nh dl/a trentheng tin ve ky h~n nam giG'con I~i theo quy d!nh va ky d!nh gia I~i gan nhat cua chungkhoan:

Chung khoan co lai suat co d!nh: Ky h~n d!nh gia I~i dl/a tren thai gian dao h~n thl/ete ho~c thai gian nam giG'con I~i du'<;1Cphep tinh tu thai diem I~p bao cao tai chinhh<;1pnhat, tuy theo thai diem nao den tru'(Jc;

Chung khoan co lai suat tha nOi: Ky h~n d!nh gia dl/a tren ky d!nh I~i lai suat gannhatj ky dao h~n ho~c thai gian nam giG'con I~i du'<;1Cphep tinh tu thai diem I~p baocao tai chinh h<;1pnhat, tuy theo thai diem nao den tru'(Jc.

II> Ky h~n d!nh I~i lai suat thl/c te cua chung khoan dau tu' du'<;1Cxac d!nh nhu' sau:

Cac khoan ml,lCco lai suat co d!nh trong suot thai gian nam giG': Ky h~n d!nh gia dl/atren thai gian dao h~n thl/c te con I~i tinh tu thai diem I~p bao cao tai chinh h<;1pnhat;

Cac khoan ml,lc co lai suat tha nOi: Ky h~n d!nh gia I~i dl/a tren ky d!nh I~i Iai suatgan nhat con I~i tinh tu thai diem I~p bao cao tai chinh h<;1pnhat.

II> Ky h~n d!nh gia cua cae khoan tien gui va cho vay cac TCTD; cac khoan cho vay khachhang; cac khoan eho vay uy thac dau tu'; cac khoan n<;1Chinh phu va Ngan hang Nhanu'oc Vi~t Nam; cac khoan tien gui va vay cac TCTD khac va khoan ml,lc tien gui cuakhach hang du'<;1Cxac d!nh nhu' sau:

- Cae khoan ml,le co lai suat co d!nh trong suot thai gian cua h<;1pdong: Ky h~n d!nh giaI~i dl/a tren thai gian dao h~n thl/c te con I~i tinh tu thai diem I~p bao cao tai chinhh<;1pnhat;

- Cac khoan ml,lc co lai suat tha nOi: Ky h~n d!nh gia I~i dl/a tren ky d!nh I~i Iai suatgan nhat con I~i tinh tu thai diem I~p bao cao tai chinh h<;1pnhat.

II> Ky h~n d!nh gia I~i cua khoan ml,lCphat hanh giay to co gia du'<;1exac d!nh nhu' sau:

Cac khoan ml,lc co lai suat co d!nh: Ky h~n d!nh gia I~i dl/a tren thai gian dao h~nthl/c te con I~i tinh tu thai diem I~p bao cao tai chinh h<;1pnhat;

Cac khoan ml,lc co lai suat tha nOi: Ky h~n d!nh gia I~i dl/a tren ky d!nh I~i lai suatgan nhat con I~i tinh tu thai diem I~p bao cao tai chinh h<;1pnhat.

II> Ky h~n d!nh gia I~i cua khoan ml,lCnguon von tai tr<;1uy thac dau tu', cho vay ma Nganhang ch!u rui ro du'<;1Cxac d!nh nhu' sau:

- Cac khoan ml,lc nguon von Ngan hang nh~n de tai tr<;1,uy thac dau tu', cho vay maNgan hang du'<;1Chu'ang m9t mue thu nh~p tu lai kh6ng ch!u anh hu'ang bai lai suat th!tru'ang du'<;1Cxep vao khoan ml,lc kh6ng nh~y cam lai suat;

- Cac khoan ml,lC nguon von Ngan hang nh~n theo cd so Iai suat tha nOi va tl/ quyetd!nh lai suat dau ra: ky d!nh I~i lai suat dl/a tren ky d!nh I~i lai suat gan nhat con I~itinh tu thai diem I~p bao cao tai chinh h<;1pnhat.

Ngan hang cGng tham gia vao nhieu giao d!ch phong ngua rui ro lien quan den cac ceng Cl,lphai sinhnhu' hoan doi tien t~ va hoan doi lai suat cho ml,lc dich quan Iy rUi ro lai suat, ty gia.

59

NGAN HANG THu'ONG MAl CO PHAN f>AU ru vA PHAT TRIE'N VI~T NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) MAu 56 BOS/TCTD-HN

Bang sau trlnh bay rui ro lai suat cua Ngan hang tal nqav 31 thanq 12 narn 2017:

Khong chlu rul Ky thay doi liii suat

ro liii suat doQua h\ln dinh gia I\li Den 1 thang Tu 1-3 thang Tu 3·6thang Tu 6 ·12thang Tu 1·5nam Trim 5 narn Tong

Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND

Tai sanTien mat, vimg bac, da quy 8.203.016 8.203.016Tien gUi tiji NHNN 2.524.624 26.893.940 29.418.564Tien gUi tiji cac TCTD khac va cho

1.223.203 93.202.114 9.271.223 6.660.690 2.106.889 5.398.306 552.208 118.414.633vay cacTCTD khilc (*)Chung khoan kinh doanh (*) 560.369 1.405.161 1.208.999 6.533.725 9.708.254Ceng cu tai chfnh va tai san tai

193.703 193.703chfnh phai sinh khac (*)Cho vay khach himg (*) 18.847.973 265.137.977 240.259.602 214.612.174 78.727.837 27.150.475 22.149.269 866.885.307Chung khoan dau tu (*) 257.000 7.059.461 6.127.000 2.496.830 10.726.759 13.333.462 55.979.894 60.503.170 156.483.576Gop von, dau tu' dai han (*) 2.662.637 2.662.637Tai san co d!nh 10.348.520 10.348.520Tai san Co khac (*) 611.345 21.558.592 22.169.937

Tong tai san 19.716.318 54.334.125 391.361.031 253.432.816 233.208.622 100.701.91388.528.675 83.204.647 1.224.488.147

NQphai tra

Cac khoan no Chfnh phu va NHNN149.500 102.355.716 27.886.037 27.762.441 8.900.431 2.052.658 407.477 169.514.260

va tien gUi va vay cac TCTD khac

Tien gUi eua khaeh hang 14.255 318.366.310 171.846.772 153.463.894 175.775.449 40.516.520 1.973 859.985.173Von tai tr9, uy thac dau tu', cho

70.458 78.644 85.911 383.384 2.974.639 8.129.691 11.722.727vay TCTD ch!u rui roPhcit hanh giay to co gia 12.579.895 6.436.460 9.416.960 29.682.647 4.122.405 21.500.062 83.738.429Cae khoan nd khac 28.489.244 28.489.244

Tong nQphai tra 28.652.999 433.372.379 206.247.913 190.729.206 214.741.91149.666.222 30.039.203 1.153.449.833

Mue ehenh nh\lY earn voi liii19.716.318 25.681.126 (42.011.348) 47.184.903 42.479.416 (114.039.998) 38.862.453 53.165.44471.038.314

suat nQi bangCae eam ket ngoiji bang co tacd9ng toi muc d9 nhijy cam voi Iaisuat eua cae tai sim va eeng n9(rong)Mue chenh nh\lY earn voi liii

19.716.318 25.681.126 (42.011.348) 47.184.903 42.479.416 (114.039.998) 38.862.45353.165.444 71.038.314sua't nQi, ngo\li bang

(*) Kh6ng bao gam dl/ phong rui roo

60

II~I < '-'6' ("')\'<2.\\ IIl1ifi.h '.,:"...:;: ..... )::.) \0 \I .~-

NGAN HANG THUO'NG MAl CO PHAN OAU TU vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (Tiep theo) . MAU 56 BOS/TCTD-HN

46. RUI RO TiN DI,JNG

Rui ro tin dunq 121kha nang xay ra ton that trong heat dQng ngi'm hang cua to chirc tin dunqdo khach hang khong thuc hien hoac khonq c6 kha nang thuc hien nghia Vl.,Jcua rnlnh theocam keto Ngan hang kiem scat va quan IV rui ro tin dunq bang each thiet I~p gioi han tindunq tucnq ung voi mire dQ rui ro rna Ngan hang c6 the chap nhan duoc doi voi moi khachhang, doi voi moi linh vue nqanh nghe cGng nhu' thiet I~p gioi han tin dunq trung, dai hanphu hop voi co cau huy dQng von.

Ngan hang d§ thiet I~p quy trinh scat xet chat 1u'<;1ngtin dunq cho phep du' bao sorn nhCi'ngthay doi ve tlnh hlnh tai chinh, kha nang tra no cua cac ben doi tac dlja tren cac yeu to d!nhtinh, d!nh 1u'<;1ng.H9n muc tin dl.,Jngdoi voi moi khach hang du'<;1cthiet I~p thong qua vi~c sudl.,Jngh~ thong xep h9ng tin dl.,Jng,trong d6 moi khach hang du'<;1Cxep I09i 0 mQt muc dQ ruiroo Muc dQ rui ro nay c6 the du'<;1Csua doi, c~p nh~t thu'ang xuyen. Ngan hang kiem soat vaquan Iv rui ro tin dl.,Jngthong qua xay dljng muc tham quyen phan quyet cua tung chi nhanhtren cd so hi~u qua, chat 1u'<;1ngtin dl.,Jngthljc te cua tung chi nhanh va danh gia nang Iljcquan Iv cua tUng chi nhanh, danh gia tiem nang cua tUng vung.

Ngan hang xay dljng chinh sach khach hang de sang 19C,Ilja Ch9n khach hang, c6 chinhsach ung xU phu h<;1p,thong nhat doi voi tung khach hang. Ngan hang xay dljng danh ml.,Jcsan pham da d9ng nham dap ung nhu cau cua khach hang, dong thai xay dljng quy trinhtham d!nh, xet duy~t tin dl.,Jngt9i chi nhanh va HQi so chinh nham thljc hi~n nhat quan trentoan h~ thong, h9n che cac rui ro tac nghi~p. Dong thai, de tang cu'ang cac bi~n phap baodam tien vay, h9n che rui ro tac nghi~p, Ngan hang da ban hanh cac quy d!nh hu'ong dan chitiet ve vi~c thljc hi~n bao dam tien vay.

) 1

Cac tai sim tai chinh da qua h~n nhu'ng khong hi giam gia

Cac tai san tai chinh d§ qua h9n nhu'ng khong b! giam gia cua Ngan hang bao gam cackhoan cho vay b! qua h9n nhu'ng so du' dlj phong Cl.,Jthe can trfch I~p 121bang khong theo cacchuan mljc ke toan, che dQ ke toan ap dl,Jng cho cac to chuc tin dl.,Jngt9i Vi~t Nam va cacquy d!nh phap IV c6 lien quan den vi~c I~p va tr]nh bay bao cao tai chinh h<;1pnhat. Tuoi n<;1cua tai san tai chinh d§ qua h9n t9i ngay 31 thang 12 nam 2017nhu'ng khong b! giam giadu'<;1Ctr]nh bay du'oi day:

• I

-I~

Qua h~n

Du'oi 90 TU'91 toi TU' 181 toi Tren 360ngay 180 ngay 360 ngay ngay

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

642.602 762.560 1.617.300 1.008.039Cho vay khach hang

47. RUI RO THANH KHOAN

Rui ro thanh khoan 121rui ro do: (i) Ngan hang khong c6 kha nang thljc hi~n cac nghia Vl.,Jt9ithai diem phat sinh nghia Vl.,Jtai chinh; ho~c (ii) Ngan hang co kha nang thljc hi~n nghia Vl.,Jkhi den h9n nhu'ng phai ch!u ton that Ion de thljc hi~n nghia Vl.,Jdo. De giam thieu rui rothanh khoan, Ngan hang duy tri cd cau tai san n<;1va tai san co phu h<;1p,dong thai tangcu'ang kha nang huy dQng tu nhieu nguon khac nhau. Ngan hang co chinh sach quan Iv taisan co tinh thanh khoan cao, linh ho9t, theo d6i dong tien tu'dng lai va tinh thanh khoanhang ngay. Ngan hang cGng danh gia dong tien dlj kien va kha nang s~n co cua tai san dambao hi~n t9i trong tru'ang h<;1pcan huy dQng them nguon von.

Thai gian dao h9n cua cac tai san va cong n<;1the hi~n thai gian con 19icua tai san va congn<;1tinh tu ngay I~p bao cao tai chinh h<;1pnhat den khi thanh toan theo quy d!nh trong h<;1pdong ho~c trong dieu khoan phat hanh. Cac gia d!nh va dieu ki~n sau du'<;1cap dl.,Jngtrongphan tich thai gian den h9n cua cac tai san va cong n<;1cua Ngan hang va cac cong ty con:

61

NGAN HANG THl1O'NG MAl CO PHAN f>AU Tl1 vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) . M.AU s6BOS/TCTD-HN

I\> Tien gui t<;li Ngan hang Nha ruroc Vi~t Nam duoc xep loai tien gui thanh toan, trong d6

bao gam tlen gUi du' trG' bat bUQC;

... Thai gian dao han cua chtrnq khoan kinh doanh dira tren thai gian dao han thirc te hoac

thai gian narn giG' con lai duoc phep tuv theo thai diem nao den tnroc:

". Thai gian dao han cua chirnq khoan no dau tu ducc tinh dua tren ngay dao han cua tUng

loa: chtrnq khoan no:

'" Thai gian den han cua cac khoan tlen gui va cho vay cac TCTD khac va cac khoan cho

vay khach hang duoc xac dinh dua VaG ngay den han cua hop dong quy dinh, Thai gian

den han thuc te c6 the thay d5i do cac khe iroc cho vay du'Qc gia han:

... Thai gian den han cua cac khoan dau tu' g6p von mua c5 phan du'Qc coi la hem nam (05)

nam do cac khoan dau tu' nay khong c6 thai gian dao h<;lnxac d!nh;

Ii> Cac khoan tien gUi, tien vay cua cac t5 chuc tin dl,mg va cac khoan tien gui cua khach

hang du'Qc xac d!nh dl/a VaG tinh chat cua cac khoan nay ho~c thai gian dao h<;lntren

hQp dong. Tai khoan Vostro va tien gui thanh toan du'Qc thl/c hi~n giao d!ch theo yeu

cau cua khach hang va do d6 du'Qc xep IO<;likhong ky h<;ln.Thai gian dao h<;lndoi voi cac

khoan vay va tien gui ky h<;ln du'QC xac d!nh dl/a tren ngay den h<;ln theo hQp dong.

Trong thl/c te, cac khoan nay c6 the du'QCquay vong va do d6 duy tri trong thai gian dai

hem thai gian dao h<;lnban dau ho~c cac khoan tien gui c6 ky h<;lnc6 the rut tru'oc h<;ln

(khong thl/c hi~n dung den ngay dao h<;lnghi tren hQp dong);

-5

H.I

~ Thai gian den h<;lncua cac tai san co d!nh du'Qc phan b5 VaG dai ky h<;lntLt 05 nam tro

len.

12

N(

11EI

.0T

62

NGAN HANG THu'O'NG MAl c6 PHAN f)AU Tu' vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) MAu 56 BOSjTCTD-HN

Bimg sau trlnh bay rui ro thanh khoan cua Ngan hang tai ngay 31 thang 12 narn 2017:

Qua hen Trong hanTong

Tren 3 thang Den 3 thang Den 1 thang Tlt 1 - 3 thang Tlt 3 -12 thang Tlt 1 - 5 nam Tren 5 nam

Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND

Tf!isan

Tien m~t, vilng bac,da quy 8.201016 8.201016

Tien gUi tai NHNN 29.418.564 29.418.564Ti'engUi tai cacTCTDkhac va cho

79.842.479 29.066.962 8.101.368 887.877 515.947 118.414.633vay cacTCTDkhac (*)Chung khoan kinh doanh (*) 1.728.806 7.979.448 9.708.254

Cong cu tai chinh va tai san tai193.703 193.703chinh phai sinh khac (*)

Cho vay khach hang (*) 13.334.404 5.511569 60.823.672 153.357.388 277.912.303 122.837.481 233.106.490 866.885.307

Chung khoan dau tu (*) 257.000 1.934.000 1.451.920 12.877.222 71.026.324 68.937.110 156.481576

Gop von, dau tu'dai han (*) 2.662.637 2.662.637

Tili san co dlnh 10.348.520 10.348.520

Tili san Co khac (*) 264.944 346.401 2.591.562 4.436.343 9.443.468 3.052.520 2.034.699 22.169.937

Tong tf!i san 13,856,348 5.859.970 183.006.996 190.041.419 316.313.809 197.804.202 317.605.403 1.224.488.147

Ng phai traTien gUi va vay tli NHNNva cac

94.391.216 10.796.715 37.645.393 26.172.217 508.719 169.514.260TCTDkhacTien gUi cua khachhang 317.400.055 171066.756 335.919.814 33.478.829 119.719 859.985.173

Von tai tro, uy thac dau tu, cho27.794 78.644 455.052 1034.340 8.126.897 11.722.727vay ma Ngan hang chiu rui ro

Phat hilnh giay to co gia 12.580.264 6.436.460 40.570.178 4.651.466 19.500.061 81738.429

Caekhoan nq khae 2.436.477 5.687.145 16.470.745 2.761623 1.131.254 28.489.244

Tong ng phai tra 426.835.806 196.065.720 431.061.182 70.100.475 29.386.650 1.153.449.833

Mltcchenh thanh khoan rong 13.856.348 5.859.970 (243.828.810) (6.024.301) (114.747.373) 127.703.727 288.218.753 71.038.314

(*) Kh6ng bao gem dl/ phong rui roo

63

\\~\~:::.i.=1 J~JI \\ ...._ , -~.' .-. ,_ ..~I -~ U

NGAN HANG THU'O'NG MAl co PHAN aAU TU' vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl cHINH HQ'P NHAT (Tiep theo) . MAu 56 B05/TCTD-HN

48. TV GIA MQT 56 LO~I NGO~I T~ vAo THCn:aIE'M CUOI NAM TAl CHINH

Loai tien te 31/12/2017 31/12/2016

U5D 22.425 22.159

EUR 27.098 23.886

GBP 30.513 27.799

CHF 23.187 22.212

JPY 200,37 192,93

5GD 16.881 15.633

CAD 17.949 16.767

AUD 17.625 16.325

49. SO LI~U SO sANH

50 li~u so sanh la so li~u cua bao cao tai chinh hop nha't cua Ngan hang d13duoc kiem toaneho narn tai chinh ket thuc ngay 31 thane 12 narn 2016.Theo ket qua kiern tra cua Kiemtoan Nha nuoc, Ngan hang thuc hi~n mot so dieu ehinh vao so li~u bao cao tai chinh hopnhat cua narntai chinh ket thuc nqav 31 thanq 12 narn 2016.Do v~y, so li~u so sanh narn

truoc duoctrlnh bay l<;linhu' sau:

So da trinh bayKhoan rnuc tru'oc day ai'eu chinh So trinh bay Ic;ti

Tri~u VND Tri~u VND Tri~u VND~I

BANG CAN aOI 'KE ToAN HQ'PNHAT '"Chung khoan kinh doanh · 'f

10.016.115 2.845 10.018.960 'fChung khoan kinh doanh 10.086.026 2.845 10.088.871 R

Cho vay khach hang 713.633.464 (692) 713.632.772 '.,.'

DI/ phonq rui ro eho vay khach hang (10.063.944) (692) (10.064.636)~

Gop von, dau tu' dai han 4.329.801 (1.948) 4.327.853DI/ phonq giam gia dau tu' dai h"ln (121.785) (1.948) (123.733)

Tai sim co dlnh 9.721.944 57.556 9.779.500 ~·coTai san eo dinh huu hinh 5.373.497 56.687 5.430.184 ~Nguyen gia tai san coainh 9.605.942 52.126 9.658.068 H~NHao man tai san coainh (4.232.445) 4.561 (4.227.884) ETai san eo dinh vo hinh 4.348.447 869 4.349.316

~Nguyen gia tai san coainh 5.283.678 1.012 5.284.690

~Hao man ta; san coainh (935.231) (143) (935.374)

Tai san Co khac 18.607.365 (81.276) 18.526.089Cae khoan phai thu 5.784.931 (49.414) 5.735.517Cae khoan lai, phi phai thu 9.229.160 (32.969) 9.196.191Tai san e6 kh,3c 3.739.195 1.107 3.740.302

TONG TAl SAN 1.006.404.150 (23.515) 1.006.380.635

Cac khoan n<1khac 22.239.527 5.772 22.245.299C3e khoan lai, phi phai tra 13.397.161 (59) 13.397.102Cae khoan phai tra va eong n<;lkhae 8.793.168 5.831 8.798.999

TONG NQ'PHAI TRA 962.259.901 5.772 962.265.673

Co phieu quy (44) (44)

L<;Iinhu~n ehu'a phan phoi 4.970.931 (30.077) 4.940.854L<;Iiieh eo dong khong kiem soat 1.603.752 834 1.604.586

64

NGAN HANG THU'ONG MAl CO PHAN OAU TU'vA PHAT TRIEN VI~T NAMTHUYET MINH BAo cAo TAl CHINH HQ'P NHAT (Tiep theo) MAU 56 B05/TCTD-HN

Khoim rnucSoda trinh bay

Oieu chinh Sotrinh bay I~itn.toc day

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

BAo cAo KET QuA HO~T OQNGKINH DOANH HQ'PNHAT

Thu nhap lai va cac khcan thu nh~p62.600.277 (41.041) 62.559.236

tu'dng tl/Chi phi lai va cacchi phi tu'dng tu (39.165.682) 59 (39.165.623)

Thu nh~p lai thuan 23.434.595 (40.982) 23.393.613

Thu nh~p til hoat dQng dich vu 4.490.151 3.633 4.493.784

Chi phi hoat dQng dich vu (1.981.011) (176) (1.981.187)

Lai thuan tU' hoat dQng djch vI,! 2.509.140 3.457 2.512.597

Lai thuan tlt mua ban chung khoan455.425 2.889 458.314

kinh doanh

Thu nhap nr heat dQng khac 3.785.164 94 3.785.258

Chi phi til heat dQng khac (1.902.181) (301) (1.902.482)

Lai thuan tlt hoet dQng khac 1.882.983 (207) 1.882.776

Chi phi nhen vien (7.428.666 ) 4 (7.428.662)

Chi phi khau hao va khau tnr (852.536) (1.606) (854.142),

Chi phi heat dQng khac (5.245.419) (3.871) (5.249.290~

T6ngchiphiho~tdQng (13.526.621) (5.473) (13.532.094j~.~

"lJ *Lqi nhu~n thuan tU' hoat dQng kinh '0-doanh tru'oc chi phi dl/ phong rui ro 16.907.435 (40.316) 16.867.119~.

tin dl,!ng

Chi phi dl/ phong rui ro tin dl,!ng (9.198.824) (692) (9.199.516)

T6ng Iqi nhuan tru'oc thue 7.708.611 (41.008) 7.667.603

Chi phi thue TNDN hi~n hanh (1.496.525) 8.586 (1.487.939)

Chi phi thue TNDN (1.479.755) 8.586 (1.471.169)

Lqi nhu~n sau thue 6.228.856 (32.422) 6.196.434

Phan b6 (Iai) cho c6 dong khong(91.305) (834) (92.139)

kiem soat

Lqi nhu~n thuan cua c6 dong cua6.137.551 (33.256) 6.104.295

Ngan hang

Vu'dng Thl Thanh HoaTru'dng phongBan Ketoan

T~ Thl H~nhKe toan Tru'dng

(Ngu'oi I~p

Ngay 30 thtJng 3 nam 2018

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