NGAN HANG TMcP DoNG A"130 Phan Ddng Luu, Qu?n Phf NhuAn, TPHCM

MAu s6: B03a/TCTD-HN(Ban hdrnh theo QD s6 rctzootIQD-NHNN

ngity 1810412007 c1aTh6ng d6c NHNN)

BAo cAo xEr euA HoAT D9NG KINH DoANH Hqp NHATQuf 3 Ndm 2013

Don vitinh VNSO

TT Chi ti6uoUY 3 luY rE ru oAu ttAtvt sEt't cuOt ouY

Nim nav Ndm trudc Ndm nav Nim tru0c

1

Thu nhdp ldi vit cdc khodn thunhQp tvong tq 1 .745.570.082.819 1 .729.083.338.091 5.149.839.497 .852 6.085.635.495.385

2Chi phi ldi vd cdc khodn chi phituonq tu 1 .077 .182.450.161 '1 .057.855.903.916 3.268.770.776.508 3.845.496.229.507

Thu nhAp ldi thuAn 668.387.632.658 671.227.434.175 1 .881 .068.721.344 2.240.139.265.878

J Thu nhdp tu hoat d6nq dich vu 155.998.321.541 142.892.983.313 444.201.489.167 397.473.495.442, Chi phi ldi hoat d)ns dich vu 49.797.373.394 29.712.498.251 148.386.721.420 79,103.519.992

il Lai 16 tir hoat dOnq dich vu 106.200.948.147 1 13.180.485.062 295.814.767.747 318.369.975.450

iltLail 16 thu6n tu hoqt dQng kinhdoanh nqoai h6i 15.083.492.240 (63.963.192.478) 36.430.479.109 (710.753.749\

IVLa/ l0 thu6n tu mua bdn chungkho6n kinh doanh Q.416.163.804 (13.351 .412.551\ (17.538.241.468)J (22.052.405.892Lai/ 16 thudn tu mua b6n chr?ngkhodn dAu tu (60.913.234.738) 5.671.466.000 (77 .124.879.309\

5 Thu nhdp tu hoat d6ng khdc 7.060.156.020 90.533.969 12.819.746.310 905.389.155

6 Chi phi hoat d6nq khdc 9.168.865.890 637.638.894 10.447.843.276 1.455.973.481

VI Lai/16 thuan tu ho?t dOns khSc (2.108.709.870) (547.104.925\ 2.371.903.034 (550.584.326)

vilrnu nnap ru gop von, mua coph6n 101 .133.343.463) 4.848.761.787 (90.738.169.869) 12.121.075.867

vilt Chi Phi hoat d6nq 277.507.365.876 357.517.790.000 1.053.944.484.429 1.056.255.308.727

IX

Loi nhuAn thuin tu hoat ctQn!kinh doanh truoc chi phldUohono rrii ro tin duno 345.593.255.294 359.548.647.070 976.340.096.159 1.491.061.264.501

X Chi phi dqr phong r0i ro tin dunq 161.908.928.900 93.859.216.233 465.536.361.493 448.822.335.969

XI T6nq loi nhuin trudc thuiS 183.684.326.394 265.689.430.837 510.803.734.666 1.042.238.928.532

7 Chi phithue TNDN hi6n hanh 46.169.777.134 40.999.655.475 130.842.818.405 190.885.754.222

I chi phf thu6 TNDN hodn tai

xil Chi phithue TNDN 46.169.777.134 40.999.655.475 130.842.818.405 19A.885.754.222

xilt Loi nhudn sau thu6 137.514.549.260 224.689.775.362 379.960.916.261 851.353.174.310

XIV Loi ich crla c6 dOnq thieu s6

XV LSico b6n trOn c6 phi€u 4-=\

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NGAN HANG TMCP DONG A Mau s6: BO2a/TCTD-HN130 Phan Ddng Luu, Qu?n Ph( NhuAn, TPHCM (Ban hdrnh theo QD sO 1OIZOOZIQD-NHNN

ngity 1810412007 cOa Th6ng ct6c NHNN)

BANG CATI DOI Ki: TOAN HCYP NHATQuyi 3 Nim 2013

Don vitinh: VN

STT Chi ti6u SO cuOi quV 56 dAu ndm

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A Tii sdn 72.242.180.465.992 69.278.223.743.48',1

I Ti6n mit. vdnq bac. dd ourf 4.499.537.672.783 4.827.651.959.301il Ti6n q&itai NHNN 1.s16.264.431.883 1.891.120.039.502ill Ti6n, vdnq q&i tai c6c TGTD kh6c vd cho vav c6c TCTD kh6c 3.351.665.472.129 2.658.523.8s1.2301 Ti6n, vdns sr}i tai c6c TCTD khdc 918.175.972j29 1.657.805.9512%2 Cho vav c6c TCTD kh6c 2.451 .800.000.000 1.008.280.0093 Du phonq r0i ro cho vavc6c TCTD khSc (18.310.500.000) ft.562j6LUAAIV Ch0no kho6n kinh doanh 208.543.664.551 1ee.e67.db6 lRr

1 Chfnq kho5n kinh doanh 239.440.001.236 218.537.5tr1_.\356

2 Du phonq qidm qi5 chrlno kho6n kinh doanh (30.896.336.685) (18.570.4uilDd68r

V C6c c6nq cu tiichinh ph6isinh vdrc6c tdisdn tiichinh khic \3,VI Cho vay kh6ch hdnq s0.466.621.867.554 49.756.165.645.0f,F1 Cho vav kh6ch hdno 51.276.944.882.532 50.650.058.175.8912 Du ohonq r0i ro cho vav khSch hAno (810.323.014.978) (893.892.530.877)

vil Ddu tw ch0nq kh6an 4.810.397.739.407 4.290.120.993.2971 Chrlnq khoan dAu tu sin sdnq dC b6n 4.810.397 .739.407 4.290.583.300.2972 Chfnq kh6an ddu tu qi0 d6n nqarv d6o han

3 Du phonq qidm qi6 chfnq kh6an dAu tu (462.307.000'

vilr G6o v6n. dAu tu ddi han 314.723.357.682 451.168.143.3591 DAu tu vdo c6nq tv con2 VOn qop li6n doanh3 Ddu tu vdo cOnq tv li6n k6t4 DAu tu dai han kh6c 333.740.696.994 502.577.923.5745 Du phdnq qidm qi6 d6u tu ddi han (19.017.339.312) (51 .409.780.215\IX Idisin cii einn 1.469.061.425.881 1.379.109.747.9571 Idri s6n c6 einfr hou hinh 782.206.163.310 917.536.417.824a Nquv6n qi5 TSCD 1 .479.908.129.998 1 .566.992.488.795b Hao mdn TSCD rc97.701.966.688) (649.456.070.971)

2 Tdi sdn c6 oinn thu€ tdi chinha \quv6n oi6 TSCDb Hao mdn TSCD3 Tdri sdn c6 dinh v6 hinh 686.855.262.571 461.573.330.133a Nquv6n qia TSCD 764.150.173.626 521.870.184.569b Hao mdn TSCD (77 .294.911 .055) (60.296.854.436)

X BAt dOnq sdn dAu tw1 Nquvdn qi6 BDSDT2 Hao mdn BDSDT

XI Tdi sdn C6 kh6c 5.605.364.834.122 3.824.396.267.0331 Cdc kh6an ph6i thu 951 .018.088.136 1 .225.689.955.1272 C5c kh6an lai, phl ph6i thu 4.121 .671 .878.037 2.077 .204.705.9253 Tdi sdn thu6 TNDN ho6n tai 27.715.774.177 27,715.774.1774 Tdi sdn C6 kh6c s04.959.093.772 493.785.831.804

5 C6c kh6an du phonq rii ro cho c6c tii s6n C6 ndi binq kh6c

B Nq pnat trd vdr v6n chi sd hiyu 72.242.180.465.992 69.278.223.743.481

)

I Cdc kh6an no Chinh ohrl vi NHNNil Ti6n q&i vd vav c6c TGTD khfc 2.837 .561 .27 4.665 5.874.350.144.2421 Ti6n q&i c0a c6c TCTD khac 1 .522.653.274.665 2.039.900.180.242

2 Vav cdrc TCTD kh6c 1.314.908.000.000 3.834.449.960.000

ilt Ti6n qrli cria kh6ch hdnq 59.416.862.022.331 50.790.239.661.973

IVC6c c6ng cq tdi chinh ph6i sinh vd c5c kh6an nqtdi chinhkh6c

V V6n tdi tro. riv th6c ddu tw. cho vav TCTD chiu r0i ro 819.239.033.057 703.017.219.980VI Phit hdnh qi6v to c6 qi6 1.046.793.138.573 4.323.125.095.226

vil Cdc kh6an no kh6c 2.176.030.316.047 1.483.299.574.355

1 C6c kh6an l6i, phi phdl tr6 1 .O30.723.132.037 550.728.687.312

2 Thue TNDN h6an lai phal traa Cdc khdan phdi trd vd c6nq ncy kh6c 1 .105.538.706.353 897.680.422.584

4Dq phong r0i ro kh6c (D\r phong cho cOng ng ti6m 6n va camket nqoai bdnq) 39.768.477.657 34.890.464.459

vlll V6n vd cic ouV s.945.694.681.319 6.104.192.051.7051 V6n cia TCTD 5.000.000.000.000 5.000.583.061 .281

a V6n dieu le 5.000.000.000.000 5.000.000.000.000

b V6n dAu tu XDCBc Thdnq du v6n c6 phAn

d C6 ohi6u ouV

e C6 phieu uu ddi

t V6n khdc 583.061.281

2 QuV c0a c5c TCTD 594.386.862.961 504.643.964.533

3 h6nh lech t'i oi6 h6i d6ai 7.767.466.9334 h6nh l6ch d6nh qi6 laitdi s6n5 Loi nhu6n chua ph6n pn6il t-6 tuv Xe 343.540.351.425 598.965.025.891

TONG NCI PHAI TRA VA V6N cHO So HOU 72.242.180.465.992 69.278.223.743.481

NGOAI BANG CAN DOI KE TOAN 7.468.72s.201.699 6.852.044.487.343

NqhTa vu no tidm 6n 5.169.247.218.736 4.097.519.570.866

I Bdo ldnh vav v6n 3.800.000.000 1.200.000.000

2 Cam k6t tronq nqhido vu LiC 3.585.631 .965.875 2.648.120.821 .277

3 Bdo l6nh khdc 1 .579.815.252.861 1.448.198.749.589

il C5c cam k6t dwa ra

1 Cam k6t tiri tro cho khirch hdno

2 Cam kCt khac

10 nam 2013

VQ',tz'/>/*lD\\s

Lap bdng x6 toan tru&ng

-wNGUYEN THIYEN HI-IONG VO THI KIM ANH

NGAN HANG TMCp oONc n130 Phan Ddng Luu -Q.PN-TPHCM

M5u s6: BO4a/TCTD-HN

Ban hdnh theo QD sO tOIZOOZIQD-NHNN

ngity 18t04l2O07cia Th6ng d6c NHNN

BAO CAO LUU CHUYEN TIEN TE HOP NHAT(THEO PHLToNG PHAP TRuc TIEP)

Quyi 3 Ndm 2013Don vitinh VN

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1 2 3 4

Luu chuv6n ti6n tir hoat d6nq kinh doanh

01 Thu nhdp l5i vdr c5c kh6an thu nh6p tuong tV nh?n dugc 3.105.372.325.740 4.392.591 .557 .384

02 Chi phi lSivdr c6c chi phituong tu dd tr6 (2.788.776.331 .783) (3.770.373.719.824

03 Thu nhQp tu hgat dQng dich vqr nhdn duEc 295.814.767.747 318.369.975.450

04ChOnh lech s0 ti6n thuc thu / thuc chi tu hoat Cl6ng KD ( NgtQ, Vang, C kh6an ) (46.369.019.551) (24.853.463.616

05 Thu nhdp kh6c (9.936.432.897) (1.309.004.566)

06

Tien thu cac khoan No dd duqc x& lf, x6a, bn d6p bingngu6n rrji ro 1 I .473.198.589 624.147.W3

07 Ti6n chi trd cho nhAn vi6n vd hqat dQng qudn lf c6ng vU (978.958.91 1.775) o40.761.62{eYE

08 Thu6 thu nhAp doanh nghiQp da nQp (149.192.466.831) Q00.687.211

+7',

Luu chuy6n thuAn tD hgat dQng kinh doanh tru6c nhirngthay cl6i vir tal san hsat d6nq (560.572.870.761) (126.3se.41MNhtrng thay d6i vA tai san ho4t dgng (1.723.806.833.2071 @.802.877.783.774

09

(Tdng)/ Gidm c6c khodn ti6n, vdng grli vdr cho vay t6 chr?ctfn dung kh6c A.222.331.405\ 759.261.553.914

10 (Tdng)/ Gi6m c6c khodn vO KD chrinq khodn (540.716.935.990) (.587.490.380.7381

11

(Tdng)/ Gidm c6c c6ng cq TC phSt sinh vd c6c tdri sdn TCkh5c

12 (Tdng)/ Gidm c6c khodn cho vay kh5ch h?rng (626.886.706.641) (3.725.520.853.2301

13 Gidm nguon du phong o6 ou aip t6n th6t c6c kho6n (533.479.464.194), (63.764.604.000

14 (Tdng)/ Gidm kh6c v6 tai san hoqt dQng (18.501 .394.977\ (185.363.499.720

Nhii,nq thav tl6i vir c6nq no hoat d6no 2.616.340.644..302 6.818.795.761.909

15 Ting/ (Gidm) c6c khodn no chinh phri vd NHNN (839.957.896.472',

16 Tang/ (Gidm) c6c khodn ti6n gt}i va vay c6c TCTD (3.036.788.865.577) (181.159.997 .522',,

17 Tang/ (Gi6m) TG cria khrich hdng (bao g6m cd KBNN) 8.626.622.360.358 '10.463.543.564.874

18

Tang/ (GiAm) phSt hdnh GTCG (ngoqi tru GTCG tinh vdohoqt dOng tdri chinh (3.276.331.956.653) 6.439.627 .906.764

19

Tdng/ (Gi6m) v6n tai trq u! thac dAu tu,cho vay mdr TCTDchiu rrli ro 116.221.813.077 38.670.077.714

20

Tang/ (Gidm) c6c cong cu TC phdi sinh & c5c khodn no TCkh6c

21 Tdng/ (Girim) kh6c v6 c6ng no hoqt dQng 194.393.405.597 (9.088.978.448.449"

22 Chi tir c6c quy ctla t6 chuc tin dung ft.776.112.500 (12.949.445.000)

Luu chuy6n ti6n thuin tr) hoat dQng kinh doanh 331.960.940.334 1.889.518.565.561

Luu chuy6n ti6n tr) hoat d6ng dAu tu

1 Mua s5m TSCD (199.020.380.622) (55.989.729.877)

2 Ti6n thu tu thanh l!, nhuqng b5n TSCD 835.137.342 134.272.727

3 Ti6n chi tu thanh lf , nhuong b6n TSCD

4 Mua s5m O6t eQng s6n ddu tu5 Ti6n thu tu birn,thanh lt' b6t d6ng sdn dAu tuo Ti6n chi ra do b5n ,thanh lyi bet dOng sdn dAu tu

7

Ti6n chi d6u tu g6p vOn vdo c6c don vi kh6c(Chi dAu tu muaCty con,g6p v6n li6n doanh,liOn k6t va cec khodn dAu tu ddri

han kh6c) (139.165.575.811)

8

Tien thu tu dau tLp,gop von vao c6c don vi kh6c (Thu bdn,thanh lf Cty con, g6p v6n li6n doanh, liCn kCt,cec khodn dAutu ddi han kh6c) 168.837.226.580

ITien thu c0 tlrc vd loi nhu6n duEc chia tu c6c khodn ddu tu,g6p v6n DH (90.738.169.869) 12.121.07s.867

Lwu chuy6n tidn thuin tip hoat dOnS ddu tw (120.086.186.569) {182.899.9s7.094)

Luu chuy6n ti6n tiy hoat d6nq tdri chinh

1 Tdng v6n c6 phAn tu gop v6n vdr/ hoqc ph6t hdnh c6 phi6u 500.000.000.000

2

Ti6n thu tu ph6t hdrnh GTCG ddi han drl di6u kign tinh vdov5n tW c6 vir cdrc kho6n v6n vay ddi han kh6c

JTi6n chitu phSt hdnh GTCG ddi han drl di6u kien tinh vdov6n tu c6 vir c6c kho6n v6n vav ddri han kh6c

4 C6 toc trd cho c6 ct6ng,lgi nhudn dd chia (202.500.000.000) (420.000.000.000)

5 Ti6n chi ra mua c6 phi6u qu!

o Ti6n thu duEc do ban c6 phi6u OuV

Luu chuyOn ti6n tip hoat dOng tdi chinh (202.500.000.000) 80.000.000.000

Luu chuy6n ti6n thuAn trong ki 9.374.753.765 1.786.618.608.467

Ti6n vd c6c khodn twonq duonq ti6n taithdi di6m dAu kV 8.314.752.876.820,'r -ll

10.808.e30.41 6.8ili1

Di6u chinh dnh hudnq c0a thav d6iti oie 7.767.466.933

Tidn vd c6c khoin twonq duonq tidin taithdi tli6m cuiSi xV 8.331.895.097.518 12.595.549.025.340

Ghi chtl: 56 lieu chi ti6u ld s6 6m thi s6 duqc ghi dudi hinh thr.?c trong ngoic ilon :(***)

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'10 nim 2013

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130 Phan Ddng Luu-Q.Phti Nhuan-TPHCM( B a n h d n h tn

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THUYET M|NH BAO CAO TAr CHINH HqP NHAr CH9N LgCQuf 3 nim 2013

DAc DIEM HoAT DQNG cuA TO cHOc riN DUNG

Gi6y ph6p thitnh IQp vit hogt dQng

Ng6n hdng Thuong mai C6 phAn DOng A (gsit6t la .Ngan hdng") ld ngAn hdng thuong mai c6 phAn

duqc thdnh lap tai nudc COng hoa Xa hoi Chi nghia Viet Nam theo Gi5y.phep s6.0009/NH-GP crlaNgAn hang Nhd nu6c ("NHNN") ngity2T th6ng 3 ndm'1992 vd theo Quy6t dinh s6 135/QD-UB cOa

0y Ban Nh6n D6n Thanh ph6 HO Chi Minh ngdy 16 th6ng 4 ndm 1995. Thoi gian hoat dQng crlaNgAn hdng ld 99 ndm.

Ngdn hdng duqc thdnh lip nhdm thUc hien c€c giao dich ngAn hdng bao g6m huy d6ng vd nhAn tiAngiri ngin han, trung hEn vd diri han tu cdc t6 chrlc vd c6 nh6rn; cho vay-ng5l han, trung hqn vd daitran O-6i voi circ tO CfrOc vdr c6 nhAn tr6n co sd tinh ctr6t va khd ndng lgu6n_ v6n crla NgAn hdrng; thuchi'€n c5c giao dich ngoai h6i, c5c dich vu tdi trg thuong mqi qu6c-te, chi6t khSu thuong phi6u, traiphi6u vd cdrc giSy to c6 gi6 kh6rc, cung c6p dlch vU thanh to6n vir c6c dich vq ngdn hdng kh6c dugcNHNN cho ph6p.

Hinh thtAc s& hCru vtin : Cong ty co ph6n .

H6i d6ng Qudn tri

C6c thdnh vi6n H6i d6ng Qudn tritai thoi di6m lap b6o c6o ndy gom:

H9 vd tdn Chthc vu

Ong Ph.qm Vdn Bu Chrj tichOng TrAn Phuong Binh Ph6 chi tichOng Ding Phuoc Dua Thdnh vi6nBa V0 ThiVang Thdnh vi6nOng Trang Thanh Suong Thirnh vi6nOng NguySn Dinh Truong Thdnh vi6nOng Trdn V6n Dinh Thdnh vi6nOng Cao SI Ki6m Thdnh vi6n

4. Ban T6ng Gi6m d6c

C6c thdnh vi6n Ban T6ng Gi6m d6c tai thcvi di6m l?p b6o c6o ndy gdm:

Hg vd tdn Cht?c vqt Ngity Clwo,c bd nhiQm

Ngdty Clwqc b6 nhiQm

Ngdy 10 th6ng 06 ndm 2010Ngdy 14 th6ng 05 ndm 2013Ngdy 10 th6ng 06 ndm 2010Ngay '14 th6ng 05 ndm 2013Ngay 10 th6ng 06 ndm 2010Ngdy 10 th6ng 06 n6m 2010Ngdy 10 th6ng 06 ndm 20'10Ngriy 30 th6ng 03 ndm 2012

Ong TrAn Phuong Binh T6ng Gi5m d6c Ngiry 25 th6ng 03 ndm 1998Ba Nguy5n Th! Kim Xuy6n Ph6 Tong Gi6m d6c Ngdy 15 th6ng 01 ndm 200'lBd Nguy6n Thi Nggc VAn Pho T6ng Gi6m ddc Ngdy 15 th6ng 0'l ndm 2001

Ong Nguy6n nn Ph6 T6ng Gi6m d6c Ngdy 20 th6ng 03 ndm 2008Ong LC TriTh6ng Ph6 T6ng Gi5m d6c Ngdy 01 th6ng 06 ndm 2008Ong fran pao VCr Ph6 T6ng Gi6m ddc Ngdy 02 th6ng 03 ndm 2009Ong tlguy6n Qu6c Todn Ph6 T6ng Gi6m ct6c Ngdy 03 th6ng 04 ndm 2012Ong LLrong Ngoc Quy Pho Tong Gi6m d6c Ngdy 03 th6ng 04 ndm 2012

r. DAc D|EM HoAT D9NG cun rO cHt/c riru ouruc (tiep theo)

5. Trqt so vit HQ th6ng Chi nhdnh

Ngdn hang c6 tru s& cfrfnn OAt tai s6 130 Phan Ddng Luu, QuQn Ph[ NhuAn, Thanh ph6 HO ChiMinh. Vdo ngdy 30 thSng 09 ndm 2013, NgAn hirng c6 mQt (1) HQi s& chinh, mQt (1)S& Giao Dtch,haitrdm hai muoi bAy (227) chi nh5nh, c6c phdng giao dich, c5c di,3m giao dlch vd cdrc quy ti6t kigm.

6. C6ng ty con

Tqi ngay 30 th6ng 09 ndm 2013, NgAn hdng c6 ba (3) c6ng ty con nhu sau:

T6n cdng ty Quyit Clinh thdnh IQp s6 Ngdnh kinh t6

T!' lQ s&hiru cttaNgdnhdno

C6ng ty Chungkho6n D6ng A

Quy6t dinh s6 12/GPHDKD do Uyban Chfng kho6n Nhd Nudc c6pnqdv 20 thiinq 5 ndm 2003

Kinh doanhchfng kho6n

100%

Cong ty TNHHQudn lf Quy d6u tuChfng kho6n DongA.

Quy6t dinh s6 2olUBCK-GP do0y Ban Chfng Kho6n Nhd NudccAp ngay 24 lh6ng 9 ndm 2007

QuAn lf qu! 100%

C6ng ty Kieu H6iDdng A

GiAy chOng nhQn tldng kf kinhdoanh 41O4OOOO24 do S& k6hoach dAu tu thdnh ph6 H0 ChiMinh c6p ngdy 20 th6ng 8 ndm2001

Kinh doanh dichvu nhin vd chi tr6..1 . t.Kreu nor

10004

Nhdn vi6n

T6ng s6 nhAn vi6n cua Ngdn hdng vdo ngdy 30 th6ng 09 nEm 2013 le 5.286 nguoi.

Kv KE rOAN , DON Vl rEN TF SU DUNG TRONG XE rOAru

K!'kr5to6n ndm:bitd6utungdy01i01 ndmhi6nhanhketth6cngiry3ll12ndmhienhanh

Don vi ti6n tQ srl dung trong k6 to6n :

Don vi ti6n t0 sr) dqng trong cong t5c k6 to6rn crla Ngdn hang ld d6ng Viet Nam.

CHUAN Mr/C KE rOAN Ae OpruC

Tudn thrl theo c6c ChuAn mr,rc K6 toSn Vi6t Nam vd HQ th6ng K6 toin c6c TCTD ViQt Nam

Ban Di6u hdnh NgAn hdng khing dinh c6c b6o c5o tdi chinh dinh kem duqc lQp tu6n th0 theo c6cChuAn mqrc K6 toan Viet Nam vir H0 th6ng Ka to6n c6c TCTD Vi6t Nam.

chuAn mpc vd ctri5 ao ti5 toSn 5p dr;ng

86o c6o tdri chinh dugc lip phu hgp vdi H€ th6ng Ke todrn c6c T6 chfc Tin dung ViQt Nam the_o

Quy6t Ointr s6 qZS|ZOO+/QD-NHNN ngay 29 th6ng 4 ndm 2004 vd c6c quyet einn b6 sung, s&a d6i

euyet dinfr s6 +tgtZOOqlQD-NHNN, Quyet dintr s6 rctZOOtIQD-_NHNN ng.dy 18 th6ng 4 ndm2007c[ri fh6ng d6c NgAn hang Nhd nuoc ViQt Nam vd Hd th6ng Chu6n mqrc K6 to6n Viet Nam do B0 Taichinh ban hdnh bao gom:

Quyet Oinfr s5 IzS:ZOO|/QD-BTC ngdy 31 th6ng'12 ndm 200'1 v6 viQc ban hdnh vd c6ng b6 4chuAn mqrc kd to6n Vi0t Nam (dqt 1);

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cHUAN MUc KE roAN Ae oqruc ( ti6p theo)

GhuAn mqrc vA ctrii a9 ti5 toan 6p dr,rng ( ti6p theo)

" Quy6tdlnhs6 165|2OO2|,QD-BTCngdy3l th6ng 12ndm2OO2vd vi6cbanhanhvdcongb66chu6n muc k6 toan ViQt Nam (dqt 2);

.. Quydt dinh s6 234l2Oo3lQD-BTC ngdy 30 th6ng 12 ndm 2003 v6 vi€c ban hdnh vd c6ng b6 6chuAn muc kd to6n Vi6t Nam (dqt 3);

,. Quy6t dinh s6 12I2O05IQD-BTC ngdy 15 th6ng 2 ndm 2005 ve viec ban hdnh vd c6ng b6 6chu6n mqc k6 to5n Viet Nam (dqt 4); vd

:. Quy6t dinh s6 100/2005/QD-BTC ngay 28 th6ng 12ndm 2005 vd vi€c ban hdnh vd c6ng b6 4chudn mqrc kO to6n Vi0t Nam (dqt 5).

C6c co so ddnh giii vd c6c u6c tinh ki5 toSn 6p dr;ng

Viec trinh bay ciic, b6o c6o tdi chinh y6u ciiu Ban Di6u hdnh phdithqc hign c6c udc tinh vdr giA dlnhdnh hudng den s6 li6u b6o c6o c0a tdi sdn, nq phditrd c0ng nhuviectrinh bdyc6c cong ngti6m 6n.C6c udc tinh va giA dinh ndry cfing 6nh hu&ng d6n thu nhdp, chi phi vd k6t qud sO tigu dr,r phong.C6c udc tinh ndy duEc dr,ra tr6n cdrc gid dinh vO mOt s6 y6u t6 voi c5c m0c d9 kh6c nhau vd chiquan vd tinh kh6ng chic chdn. Do vQy, c6c k6t qud thqrc t6 c6 th6 c6 thay OOi OEn d6n viQc di6u chinhc6c kho6n mr,lc co li6n quan sau ndy.

Hop nh6t bio c6o:

C6c b6o c5o tai chinh hgp nhAt bao g6m c6c bdro cdro t6i chinh cria Ng6n hdng vd crla c6c c6ng tycon. 86o c6o tdi chinh cia c6rc cong ty con c6 cirng ni6n d0 lQp bao c6o vir s& dqng cdrc chinh s6chkd to6n mQt c5ch nhAt qu6n voi NgAn hdng.

f6t cd c6c s6 du vd c6c giao dich nOi b0, kd cA cdc kho6n l6i chua thqc hi6n ph6t sinh tu c6c giao

dich nOi b0 d5 duoc loai tru hodn todn.

Bdo c5o tdi chinh crla cdrc c6ng ty con duqc hop nh6t vdo b6o c6o tdi chinh crja NgAn hdng theophuong ph6p hqp nh6t toan phAn bdt dAu tu ngdy NgAn hdng c6 quy6n ki6m so6t. SU ki6m sodt tdntqi khi NgAn hdrng c6 quy6n, truc ti6p hay gi6n tiep, chi ptr6i c6c chinh sdch tdi chinh vd hoqt dQng

c0a don vi nhdm thu duEc lqi ich tw c6c hoat clOng cira c6c dcvn vi d6. Ket qud hoat dQng kinh doanhcrira c6c cong ty con mdi duEc mua hoic moi duqc thanh lf trong ndm duEc hach to6n vdo b6o cdok6t qu6 hoat dQng kinh doanh hqp nhAt mOt c6ch hqp lV k6 tu ngay mua hoic tinh ddn ngdy thanh l!.

Co s& di6u chinh sai s6t : dqua vdo cne Og tdi chinh ke to6n, quy dinh v6 nghiep vq cia ngdnh, Nhdr

nuoc vd NgAn hdng D6ng A.

cAc cniruH SAcH xE rOAru CHU YEU

Chuydn cl6iti6n G

C6c ph6t sinh nghi6p vqr duqc h?ch to6n theo nguy6n tQ vd dugc ghi nhin gi6 tri tucrng duong Vi€tNam dong theo ty gi6 h6i do6i tai thoi diem ph6t sinh giao dich .

Cdc 86o c6o tdi chinh dinh ky ( Th5ng/Qtiy/Nam ) duqc trinh bdy bdng ViQt Nam dOng trdn co sd quio6i cac khodn muc co g6c ngoai tQ theo ty gi6 h6i do6i thoi 0iem cu6i ky .

Nguyin tdc thqrc hiQn hgp nhdt geo c1o tdi chinh

Tudn thrl Di6u 20 c0a QD16/2007/QD-NHNN ngdy 1810412007.

C6ng cu titi chinh ph6i sinh vd ki5 t6an phdng ngba rii roThuc hien hach t6an k6 t6an theo CV7404|NHNN-KTTC ngdy 2910812006.

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cAc cHiNH sAcH KE roAN cHU yEu (ti6p theo)

XC toan Thu nhQp Ei, Chi phi tdi vd ng*ng dy thu tdi

Thu nhqp l5i tu dAu tu chung khoan , ti6n g&i co kV han vd ldi cho vay duqc ghi nhQn tr6n co sd dWthu .

Ti6n lai s6 ngung dW thu vdo thoi di6m md kho6n ch0ng kho6n dAu tu khdng con thuQc sd hCru crlaNgAn hdrng, khodn ti6n g&i c6 ky han t6t to6n, khodn cho vay duoc thanh l1i.

Chi phi lai ti6n giri vd lai ti6n vay duqc ghi nhqn tr6n co sd dtr chi .

Thu nhQp lai ti6n grli kh6ng ky hqn dugc ghi nh?n trdn co s& thyc thu.

X6 toan c6c khodn thu ttr phi vd hoa h6ng

Doanh thu duqc ghi nhQn tr6n co sd thuc thu.

Cho vay kh6ch hdng

C6c kho6n vay dugc ghi nhQn vdo thoi di6m thqc te khach hirng nhQn no, c6c khoin ng da x& lii ririro s6 duqc tiep tuc theo d6i ngoqi bdng t6i da la 5 ndm k6 tu ngdry xrl lf nli ro .

Nguy6n tdc phan lo?i nq, ccv s& trich lap d\r phong r0i ro tin dung vd xoa s6 cdrc kho6n vay kh6ng c6fnA nang thu hoi: thqrc hi6n theo Quy6t dinh s6 493/2005/QD-NHNN ngity 2210412005 vd Quyet Oinfr

s6 ralzoozreD-NHNN.

Dqr phong cV the duqc trich lQp tr6n rii ro tin dUng thuAn crla c6c khoin cho vay theo c6c ty l0 tuongfng voi tung nhom nhu sau:

Nh6m Ph6n loai nE Ti te dtr phdng cu the

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Nq di ti6u chuAnNo cAn chf fNg ducvi ti6u chuAnNq nghi ngoNo co khd neno m6t v6n

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C6c khodn nq duqc phdn loai la Ng ducvi ti'3u chu6n, Nq nghi ngo vdr Nq c6 khd ndng m5t v6n dugccoi ld nq x6u.

Theo Quyet dlnh s6 493/2005/QD-NHNN, drr phdng chung duoc trich lap dc dr,r phong cho nhCrng

ton th6t chua duqc x6c dinh duqc trong qu6 trinh ph6n loai nq vd trich l€p drf phong cU th6 vdr trongc6c trudng hqp kho khdn v6 tdi chinh cia c6c to chuc tin dr;ng khi chAt lugng c6c khodn ng suygidm. Theo do NgAn hang phdi thuc hien trich lAp vd duy tri dr,r phong chung bang 0,75% t6ng gia tric6c khodn ng vd gi6 tri crla c6c khodn bdo 15nh, c6c cam k6t cho vay kh6ng hiy ngang vd c6c camtet cfrAp nhQn thanh to€rn cho khach hdng tu nhom 1 d6n nh6m 4.

Dq phong duqc ghi nhQn nhu mQt khoin chi phi trdn b6o c6o ket qud hoqt dQng kinh doanh ri6ng vdduqc s& dung d6 xr? lf c5c khodn ng x6u. Theo Quyet Olnfr s6 +SSIZOOS/QD-NHNN, NgAn hdngthdnh lQp HQi dong xfr lf rii ro d6 xrl lf c6c khodn nq x6u ndu nhu chfng dugc ph6n loai vdo nh6m5, hoic neu kh6ch hdng vay ld phap nhAn gi6i the, ph6 sdn, hoic ld c6 nhdn bl chet hoac m5t tich.

KE todn cdc nghiQp vy kinh doanh vd CIiu tu vdo ch(rng kho6n

Nghi€p vu kinh doanh chung kho6n

Chung kho6n kinh doanh duoc ghi nhQn theo gi6 g6c vdo ngdy giao dich vd lu6n dugc phdn 6nhtheo gi6 g6c trong thoi gian ndm giu tiep theo.

Ti6n lai thu dugc trong thcri gian n5m gi0 chdrng kho6n kinh doanh dugc ghi nhin viro b6o cdo k6tqud hoqt dQng kinh doanh ri6ng tren ccv s& thqrc thu.

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cAc cHiNH sAcn xE roAru cHu yEu (tiep theo)

NghiQp vu kinh dosnh ch*ng khodn ( tiiip theo)

C5c chung kho6n ndy duqc *em xet khd ndng gidm gia tqi thoi di6m l6p b6o c5o tdri chinh, ChOngkho5n kinh doanh dugc lOp dEr phong gidm gi5 khi gia tri ghi s6 cao hon gi5 tri thi truong xdc dinhtheo quy dinh tai Thong tv s6 22812009/TT-BTC ngdy 7 th6ng 12 ndm 2009. Trong trudng hqp khOngthe x6c dinh dugc gi6 tri th! truong cia ch0ng kho6n, c5c chtlng khodrn s5 kh6ng duqc trich lqp dyphong. Du phong giim gi6 dugc ghi nhQn vdo khodn muc "Lei/(!6) thuAn tu mua bdn chhng kho6nkinh doanh" trong b6o c6o k6t qud hoqt dQng kinh doanh hqp nhAt.

Nghiep vq dAu tu chung khodn

Ch(rng khodn s5n sang ae Aan

Chdrng kho6n. dAu tu s5n sdng Oe nan bao g6m c6c ch.u1g kho6n ng vdr chrlng kho6n v6n duqcNgAn hdng nim gi0 vcri mqc dich dAu.tu vdr s.dn sdng d6 b6n, kh6ng thuQc loai chung kho6n muavdo, b6n ra thuong xuy6n nhung co th6 b6n b6t crl l0c niro x6t th6y c6 lqi va Ng6n hdng khong phdila c6 d6ng sang lqp; hodc ldr O6i tac chi6n lugc, hoic kh6ng c6 kh6 ndng chi pn6i nh6t dinh vdro qu6

trinh lap, quyet-O!nn c6c chinh s6ch tdi chinh va hoat d9ng c0a doanh nghiQp nhan dAu tu thong quavdn bdn th6a thuQn c& nh6n sr,r tham gia Hgi d6ng Qudn tri/Ban Di6u hanh.

Chrlng kho6n v6n duqc ghi nhin theo gi6 g6c vdo ngdy giao dich vd luOn duoc phdn 6nh theo gi6g6c trong thoi gian ndm giu ti6p theo.

Chung kho6n nq dugc ghi nhin theo mQnh gi6 vdro ngdy giao dich, l6i dU thu cria chr?ng khodrn truockhi mua (d6i vCIi chfrng ff'oan ng tr6 ldi sau) hoic l6i nhan truoc cho phAn b6 (d6i voi chfng kho6nng tri l5i trucrc) dugc ph6n drnh tren mQt tdi khodn ri6ng. PhAn chi6t kh6u/phU trQi lir ch6nh lech

Am/duong giua gi5 g6c voi gi6r tri c0a khodn ti6n g6m mQnh gi6 cQng (+) 15i d6n tich trucvc khi mua(n6u co) hodc tru (-) lei nhQn truoc chcv phAn b6 (n6u co), c0ng duqc ph6n 6nh tr6n mQt tdi khoinri6ng.

Trong khodng. thcri.gian ndm giu chrlng kho6n tiep theo,_c6c chun_g kho6n nq duqc ghi nhQn theom_enh-gi6, ctr6t tfrdulphu trQi (neu c6) cria chrlrng kho6n sEn sang.de b6n duqc phdn b6 vdo b6o cdro

tet qui hoat dOng kinh doanh ri6ng theo phuong phrip duo'ng th6ng trong su6t tho'i gian con lai udctinh cia chung kho6n. S6 tien lai ird sau dugc ghi nhin theo nguy6n t5c: 56 tien lai d6n tich trudckhi mua Ouqc ghi gi6m gi6 tr! cOa chinh ch0ng kho6n d6, O6i *ng vcvi tdi khoAn l5i dW thu; vd s6 tienl6i d6n tich sau thcyi diem mua duqc ghi nhQn vdo thu nh6p cira NgAn hdrng theo phuong ph6p cQng

don. 56 tien lai nhQn truoc duoc hAch to6n ph6n b6 vdo thu lai dAu tu chrlng kho6n theo phuongph6p duong thSng cho khodng thcri gian d6u tu chr?ng kho6n.

Dinh kV, ch[rng kho6n s5n sdrng Oe Oan s6 duqc xem x6t vA fna ning gi6m gi6. Ch*ng kho6n duEctQp d\r phong gidm gi5 khi b! suy gidm gi6 trl theo quy dlnh tqi Th6ng tu s6 22812009-/TT-BTC ngay 7thang 12 ndm 2009. Trong truong hqp kh6ng th6 x6c dinh duoc gi6 tr! thi truong cr3a chrlng kho6n,cdc chung kho6rn s6 khdng duqc trich lap dLr phong. Du phong gidm giii dugc ghi nhin vdro khodnmuc "tafut\1 thuAn tu mua bdn chhng khodn dAu tt/' trong b6o c6o k6t qud hoat dQng kinh doanhhop nh6t.

Ti6n vd c6tc khodn twong dueng ti6n :

Ti6n vd c6c khodn tuong ducrng ti6n bao g6m tien mdt, vdng, d6 quf, ti6n giri thanh to6n voi Ngdnhdrng Nha nucyc, c5c tfrodn tien grli thanh to6n vd ti6n giri, cho vay tqi c6c to cht?c tin dung kh6c c6ky hqn goc bdng hoic duoi 3 th6ng.

Drp phong cho cic cam k6t ngoqi bing

Theo Quy6t dinh s6 493/2005/QD-NHNN vir Quy6t dinh s6 18l2OO7IQD-NHNN.cia Ng6n hdng Nhdnucyc, t6 chrlc tin dqrng phdi thrxc hign phAn loai vdr trich lQp du phdng rrii ro d6i voi c5c khodn bdol5nh, chSp,nh€n thanh to6n vd cam k6t cho.vay kh6ng h0y ngang vO dieu kiQn va c6 thoi di6m thqchi6n cU the (ggi chun! ldr cdrc khodn cam k6t ngoqi bdng). Theo do, c6c khodn cam kdt ngoqi bdngdugc phAn tobi tneo c3c muc dO rrli ro nhu sau: Nq dit ti6u chu6n, Ng cAn ch1 y, Nq duoiti6u chuAn,

Nq nginingovit Ng co khit ndng mAt v1n dqua vdro tinh trqng qu6 hqn vd cdrc y6u t6 dlnh tlnh khiic.

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cAc cuiruH sAcH xE roAru cHO yEu (ti6p theo)

Dq phdng cho c6c cam k6t ngo4i bnng ( ti6p theo)

Dqr phong cu the vd dqr phong chung cho c6c cam kiSt ngoai bdng durEc tinh tuong t\r nhudu phong c6c khodn cho vay khach hdng. Chi phf dU phong duEc hach to6n vdo khodnmVc "Chi phf dtX phong rAi ro tin dung" trong b6o c6o k6t qud hoat dQng kinh doanh hEpnh6t va s6 du ducvc theo d6i tr€n khodn muc c6c khodn nE khSc c0a bdng cAn d6i ke toenhEp nhAt.

Nguyin tdc vd phueng phdp ghi nhdn thu6 thu nhdp doanh nghiQp vd chi phi thu6 thu nhQpdoanh nghiQp

Thu6 thu nhQp doanh nghi€p duqc tinh tr6-n co sd ld s6 thu6 phii ngp c0a ndm tdri chinh trdn s6 lginhuQn theo s6 s6ch sau khi da di6u chinh dnh hudng cia tAt cAc6rc kh6an ch6nh lgch gi0a bdro c6oThuB vd b6o c6o tdi chinh, theo qui dinh NgAn hdng co nghia vq nQp thue thu nhQp doanh nghiQp vdiftrue su6t zs%.

/ .,Thu6 thu nhAp hi€n hanh

Tdri sin thu6 vdr thud phdi ngp cho ndm hiQn hdnh vdr c6c ndm truoc dugc x6c dinh bang gi6 tr; dukien phAi nQp cho (hoac dugc thu hoi tu) co quan thu6, 6p dqng mfc thu6 suAt va c6c lu?t thue c6hiQu luc vdo ngiry lQp bdng cAn d6i k6 toen.

Thu6 thu nhap hi6n hdrnh dugc ghi nhQn vdo k6t qud hoat dQng kinh doanh ngoqi tru trucrng hqpthu6 thu nhQp phat sinh lien quan d6n mQt khoin mqc duqc ghi thdng vdo v6n chi sd h0u, trongtruong hop ndy, thu6 thu nhap hien hdnh c0ng ttugc ghi nhAn truc ti6p vdro v6n chi sd hOu.

NgAn hdng chi duqc bu tru c6c tdri sdn thu6 thu nhQp hiOn hanh va thu6 thu nhqp hi€n hirnh ph6i trdt<tri Ooantr nghiQp c6 quy6n hqp ph6p dugc bir tru giOa tdi sdn thu6 thu nhQp hi6n hdnh voi thu6 thunhap hien hdnh phdi nQp vd doanh nghiQp dU dinh thanh to6n thuO thu nhAp hien hdnh phditrd vdr tdisdn thu6 thu nhQp hien hdrnh tr6n ccv s& thuAn.

C6c b6o c6o thu,3 crla NgAn hdng s6 chiu srt ki6m tra cia ccv quan thu6. Do viOc 6p dqrng luAt vdr c5cquy dinh v6 thu6 O6i vOi c6c loai nghiQp vU kh6c nhau c6 th6 Ctugc gi6i thich theo nhi6u c6ch kh6cnhau, s6 thu6 dugc trinh biry tr6n c6c biro ciio tiri chfnh c6 the s6 bi thay d6i tfreo quyCt dintr cu6icirng cia co quan thu6.

ThuO thu nhdp hodn lqi

Thue thu nh?p hoSn lai dugc x6c dinh cho c6c kho6n ch6nh lOch tam thoi tai ngay lQp b6ng cdn d6ife toan giOa ccr sd tinh thu6 thu nhdp crla cdc tdi sdn vdr no phii trd vd gidr tri ghi so cira chIng duEctrinh bdry trong b6o c6o tdi chinh.

Thu6 thu nhQp hodn lai phdi trd duqc ghi nhQn cho t5t c6 nhirng ch6nh lech tam thoi chiu thu6, ngoqitru:

> Thu6 thu nhAp hodn lai phdi tri ph5t sinh tu ghi nh?n ban dAu cia mOt tdi sdn hay ng phdi trd tumQt giao dich mdr giao dich ndy kh6ng co dnh hu&ng d6n lqi nhu?n te to6n hoac lgi nhuin tinhthue thu nhAp (hoac 16 tinh thue) taithoi di6m ph6t sinh giao dich.

> C6c chdnh lech tam tho'i chiu thu6 gdn li6n vdi cdrc khodn dAu tu vdo cdng ty con, c6ng ty li6nkdt va c6c kho6n v6n g6p li6n doanh khi c6 khd ndng ki6m so6t thoi gian hodn nhQp khodnch6nh lenh tam tho,i vd chSc chdn khodn ch6nh l€ch tam thoi s6 kh6ng duqc hodn nhQp trongtuong lai co the dqr do6n.

Tdi sdn thu6 thu nh6p hoan lai duqc ghi nhan cho t6t ci nhCrng ch6nh lOch tam thcvi duqc kh6u trukhi chSc chSn trong tuong lai s6 c6 lgi nhuan tinh thu6 d6 sir dung nhirng ch6nh lOch dugc kh6u tru,ngoqi tru:

> Tai sdn thu6 ho6n lai ph6t sinh tu ghi nh6n ban ddu crla mOt tdi sdn hodc nq phdi trd tu mQt.giaodich md giao dich ndy kh6ng co dnh hudng den lqi nhuQn k6 to6n hodc lgi nhuQn tinh thu6 thunhqp (ho?c 16 tinh thue) tai thoi diem ph6t sinh giao dich.

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cAc cHiNH sAcH KE ToAN cHO yEu (ti6p theo)

Nguy6n tic vdr phuong ph6p ghi nhdn thui5 thu nhQp doanh nghiQp vd chi phi thu6 thunhfp doanh nghiQp ( ti6p theo)

con, c6ng ty lien ket vd circ khodn v6n g6p li6n doanh khi chdc chSn ld ch6nh lenh tam tho,i s6tlugc holn-nh6p trong tuong lai co th6 drt do6n duqc vd co lgi nhuan chiu thu6 d6 srl dqngdugc khodn ch6nh lOch tam thoid6.

Gi6 tri ghi s6 cia tdi sdn thu6 thu nh?p hoSn lai phdi duqc xem xet lAi vdro ngdry tet tnUc nien dQ ke

to6n vir"phdi gidm .gia tri ghi so c0a tai sdn thu6 thu nhQp hodn lai d6n muc bdo ddm chSc chin c6 drj

tsi nhuAn tinh thuO cho ptrep lgi ich cira mOt ph6n hodc todn bO tdi sdn thu6 thu nh?p hodn lai duqcsir dung. C6c tai s6n thu6 thu nhip doanh nghiQp hoSn lai ch.ua ghi nhin tru6c d6y duqc xem xet lai

u"o ngly ket thric ni6n dq ke todrn va duqc giri nhan khi cfrdc cfrin c6 drl loi nhuQn tinh thu6 de c6

th6 srlr dr,rng c6c trii sdn thu6 thu nhQp ho5n lai chua ghi nhQn ndy.

Tdi sdn thu6 thu nhdp hodn lqi vd thue thu nhip hoSn lai phdi trA duqc x€rc dlnh theo thu6 su5t dU

tf nh s6 6p dqrng cho ndm tdi chinh khi tdi sdn duqc thu h6i hay c6ng ng duqc thanh to6n, dlra trdn

c6c muc thuC su6t va luat thu6 c6 hiOu luc vdro ngdry ket thtic ni6n dO k6 toan.

tnu6 thu nhQp hoSn lai dugc ghi nhQn vdo b6o c6o k6t qu6 hoat d-Qng kinh ngoqi tru truong hqpthu6 thu nhap phet sinh li6n quan d6n mOt khodn mqc duqc ghi thing vao v6n cf 0 sd hiru, trong

trudng trqp nay, thud thu nhQp ho6n lai c0ng dugc ghi nhQn tr\rc ti6p vdo v6n chrl sd hOu.

NgAn hdng chi dugc bir tru c6c tdi sdn thu6 thu nhqp ho6n lai vdr thu6 thu nhap hoSn lai phdi tri khi

Ngan hang co quy6n hqp ph6p duqc bu tru giCra tdri sin thu6 thu nhQp hien hanh vdi thu6 thu nhAp

hien hanh phdi n$p vdr circ tdi sdn thuO thu nhQp hodn lAi, thu6 thu nhfp hodn lAi phdi tr6 li6n quan toithu6 thu nhap doantr nghiQp dugc qudn l1i b&i cnng mOt co quan thu6 d6i voi cilng mQt don vi chlu

thu6 vdr NgAn hdrng OU 6inn'tnanh to6n thu6 thu nhA-p nien hanh phii trd vdr tdi sdn thu6 thu nh6p hi0n

hdrnh tr6n co s& thuAn.

KC toen cdc khodn v6n vay, phdt hdnh chung khodn no, c6ng clt v6n

Nguy6n tic ghi nh€n chi phidivay:V6n vay, ki nhieu, trai phi6u ph6t hanh, c6 phi6u uu ddi, mua lai

gi[y'tcy .o gla do chinh NH phat -lranh

: bao g6m l5i vay dtr chi hdng ngdy vd phAn O6 tnodn cniet

[nAu froAc phu trQi ph6t sinh n6u c6 theo phuong ph6p duong thdng.

V6n chi s& h(ru

Phat hdnh co phi6u: chi.phi ph6t sinh n6u c6 ghi nhQn chi phi kinh doanh, thang du c6 phAn ghi nhdn

vdro thing du von co phAn .

C6 tfrc trA tr6n c6 phi6u thuong: ghi nhqn tu lgi nhuQn sau thu6.

C6 phi6u q6y: hiQn chua ph6t sinh vd n6u co s6 thrtc hi6n theo huong d5n ccv ch6 nghiQp vU ciaNgAn hdng Nhd nuoc.

Trich lQp vd sir dqng c6c qOy tu lqi nhu?n sau thud : .thttc hi€n theo Di€u 23 va Di6u 24 Nghi dinh

sTt2OlitND-CP ngey 2OlO7l2O12 cia Chinh phirv€ cfre C9 tdi chinh O6ivOic6c t6 chr?c tin dqrng.

Cdc cli6u chinh sii ti6u k6 toan ki,trwfuc

Khi co sqr thay d6i ve uo'c tinh hoic chinh s6ch kd to6n 6p dr,rng, Ng6n hdng s6. di6u chinh c6c s6

tiqu ky truoc cho tuong thich nhdm ddm bdo kh6 ndng so sirnh s6lieu gitva2 ki'ke toen.

!

I

'l),i

i

11.

12.

13.

V

1.

THONG TIN BO SUNG cHo cAc KHoAN MUc TRiNH

Ch0ng kho6n kinh doanh

1.1. Chfng kh6an Ng- Chfng kh6an Chinh ph0- Ch0ng khoan do cdrc TCTD khdc trong nuoc phdt hdnh- Chung khoan do c6c TCKT trong nudc phiit hdnh- Chfng khoan Ng nudc ngoai

1.2. Chfng khoan V6n- Ch0ng kh6an V6n do c6c TCTD kh6c ph6t hanh- Ch&ng kh6an V5n do c6c TCKT trong nwoc ph6t hanh- Chung kh6an V6n nuoc ngoai

'1.3. Chung kh6an kinh doanh kh5c1.4. Dqr phong gi6m gi6 chung kho6n kinh doanh

-AI ong cQng

C6c c6ng cr,r tdi chinh phSi sinh vd cdc tdi sin tdi chinh khdc

T6ng gi6 tr!theo hgp d6ng

(theo ty gi6ngdy hieu lryc)

BAY TRONG BANG cAN DOI KE TOAN

Cuoi ki DAu k'i-:Tri€u d6ng Tri6u d6ng

;3g,44;

(30.8e6)

2'18.538

(18.570)

199.968208.544

2.

Tai nqdv cu6i kV1. Cdng cu tdi chinh ph6i sinh ti6n t0

- Giao dich k!' han ti6n te- Giao dich ho6n d6i tien te- Mua Quy6n chqn ti6n t0

+ Mua Quy6n chon mua+ Mua Quy6n chqn b6n

- 86n Quy6n ch.qn ti6n t0+ B6n Quy6n chon mua+ Ban Quydn chgn b6n

- Giao dich tuong lai ti6n te2. C6ng cu tdri chinh ph6i sinh kh6c

Tai nqdv atAu kV

1. C6ng cv tdi chf nh ph6i sinh ti6n tO- Giao dich kV han ti6n t6- Giao dich ho6n d6i ti6n te- Mua Quy6n chqn ti6n t6

+ Mua Quy6n chen mua+ Mua. Quy6n chqn b6n

- 86n Quy6n chqn ti6n tQ+ Ben Quyen chgn mua+ B6n Quy6n chqn b6n

- Giao dich tucvng lai tien t€2. C6ng cU tdi chinh ph6i sinh kh6c

T6ng gi6 tri s6 sach ke todn

Tirisdn Cong no-ltrieu dOng triQu d6ng

V.

3.

THONG TIN BO SUNG cHo cAc KHoAN MUC TR|NH( tiep theo)

Cho vay kh6ch hdng

Cho vay c6c t6 chfc kinh t6, c6 nh3n trong nu6cCho vay chlet tfr6u thuong phi6u vd cac giSy to c6 gi6Cho thu6 tdichinhC6c kh6an trd thay kh6ch hangCho vay bdng v6n tdi tro, uy thac dAu tuCho vay o6t voi c6c t6 chuc, c6 nhdn nuoc ngoaiCho vay theo chi dinh crla Chinh phrlNcv cho vay duqc khoanh vd nq cho xrl lf

Phdn tlch chit luqng cho vay

Ng d0 ti6u chuSnNq cAn chri yNq dudi ti6u chuAnNo nghi ngcrNg co khd nang m5t v6n

PhAn tlch du nq theo thdi gian g6c cia khodn cho vay

Ng ngdn hAnNg trung hanNq ddi han

4. O5i vOi sr,r thay d6i (teng/giim) cria Dg phdng rrii ro tin dung

KV ndvs6 ou dAu kyDqr phong rii ro tin dung trich lqp/ (Hodn nh?p dtt phong trong k!')Du phong giSm do xir lyi c5c khodn nq kho thu frOi nang ngudndr,r phong

s6 ou cu6i t<9'

KV tru6cs6 ou dau kyDqr phong rii ro tin dung trich lQp/ (Hodn nh?p dt.r phong trong ky)

Dqr phong gidm do xir lli ciic khoin ng kho thu hoi bang ngu6ndu phong

56 du cu6i t<y

BAY TRoNG BANG cAN DoI KE TOAN

cu6ix9' DAu k'i-ltri€u d6ng tri€u d)ng

50.456.510 49.752.262187.279 316.872

25.160607.995 585.494

51.276.944 50.650.056

Cu6ixy.;tn?u dong

47.881.0991.892.662

313.616591.81 1

597.756

46.361.4632.288.965

834.339507.073658.216

DAu ki.:tnQu dong

51.276.944 50.650.056

Cu6ixytri€u d6ng

29.681.17813.320.9038.274.863

DAu kytrieu ddng

28.041.57613.807.6368.800.844

Dq phongchung

trieu d6ng

417.39153.241

51.276.944 _ J9{99{9q

Dq phongcU th6

triQu dong

518.954412.295

(533.479)

397.770470.632

369.068304.882

(16.417)

333.956143.941

(47.347)

657.533 430.550

V"

5.

THONG TrN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG( tiep theo)

Chrlng kho5n dAu tu

Chtlng khodn ddu tu sin sdng AC Uan

a. Chung kho6n ngb Chung kho6n v6nc. Du phdng giim gi6 chung khoSn s5n sdng dd b5n

Ch0ng kho6n diu tu gi& drin ngdy ctSo hqna. Gi6 tri chung kho6nb. Du phong gidm gi6 chung kho6n dAu tu giO den ngdy d5o han

-ir ong cong

G6p v5n, diu tu ddi han

DAu tu viro cong ty con

Gop v6n, dAu tu drii han

Du phong gidm gi6 dAu tu ddri han

_lI ong cgng

C6c khoin nq Chinh phti vit NHNN

1. Vay NHNN2. Vay B0 Tdi chinh3. C5c kho6n nE kh6c

-:I ong cgng

Tidn, vdng grli vd vay c6c TCTD kh6c

-.;Ti6n vdng gtri cha cdc TCTD khdc

-. I

a. Ti6n, vdng gui kh6ng ky han- Bang VND- Bang ngoai tO

b. Ti6n, vdng grli c6 ky han- Bang VND- Bdng ngoAi tQ

_:I ong cong

Vay cdc TCTD kh6c- Bang VND- Bdng ngoai t0

-:I ong cgng

-l ..t

Tdng ti6n, vdrng grli vd vay c6c TCTD kh6c

t0

BANG CAN DOI KE TOAN

4.710.93299.466

4.016.581274.003

(462)

cu6i.x'y Ddu.kj,triQu dong tri€u d6ng

Cu6ixy DAu ki,tri€u d6ng triQu d6ng

CuOi k'i DAu ki,-ltriQu d6ng triQu d6ng

4.810.398 4.290.122

4.810.398 4.290.122

6.

7.

333.740

(1e.017)

314.723

502.578

(51.40e)

----M.199

Ddu k'itriQu dong

cu6ik'itriQu d6ng

8.

70.85366.9503.903

1.45'1.800400.000

1.051.800

94.36090.384

3.9761.945.540

800.0001 .145.540

1.522.653 2.039.900

200.000'1.114.908

2.500.0001.334.450

1.314.908 3.834.450

2.837.561 5.874.350

V.

9.

THONG TIN BO SUNG cHo cAc( ti6p theo)

Tiirn grli cria kh6ch hdng

a. Ti6n, vdng khOng k!' han- Bdng VND- Bang ngoai t€

b.Ti6n, vdng c6 ky hqn- Bdng VND- Bdng ngoai te

..-,1 t .

c. Ti6n g&i v6n chuy6n dilng.

-.1o. I ren gLfr Ky quy

10. Ph6t hinh gi5y to c6 gi6 th6ng thuong

Chung chi ti6n g&ivdngDuoi 12 th6ngTu 12 th6ng d6n duoi 5 ndmTu 5 ndm trd l6n

Kl phi6uDucri 12 th6ng

KHOAN MVC TRiNH BAy TRONG BANG CAN DOt KE TOAN

cu6ixy DAu ki.;tri€u d6ng tri€u d6ng

6.328.490 6.878.2766.027.568 6.569.140300.922 309.136

52.331.011 43.279.84347.923.954 3e.910.9444.407.057 3.368.899

123.944 77.583

633.417 554.541

59.416.862 50.790.243

Cu6i,kitrieu dOng

3.158.982

qI

.I\

tv

'II

a-

DAu ki,trieu d6ng

1.046.793

3. 1 58.982

1.164.142

1.046.793 4.323.124

11. C5c khoin no kh6c

C6c khoin ph6i trd ndi b0

C6c khoin phAi trd b6n ngodi

Dr.r, phong rii ro kh6c- Dqr phong O6i vOi c6c cam k6t dua ra- Dqr phong cho c6c dich vU thanh to6n- Dqr phong rrli ro kh6c (dlr phong r0i ro hoAt dQng...khdng bao

gom dqr phong khec d6i voi tdi san co nQi bdng)

-:I ong cgng

Cu6i kitrieu ddng

634.960

1.501.302

39.76839.768_

DAu kitrieu d6ng

57.033

1.39'1.376

34.89034.890

2.176.030 {.483.299

11

v. THONG TtN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN Dol KE roAN( ti6p theo)

12. Tinh hinh thr,rc hi6n nghTa vr,r v6i NSNN vi thui5 thu nhQp hodn lai

12'1 ' Tinh hinh thlrc hiQn nghia vq voi^ls^' / DVT: tri€u d6ng

56 du dAu ki phat sinh trong ky S6 au cuSi x9,

56 phdi nop So dd nOp

Thu6 gi6 tri gia tdng ("GTGT")

Thue thu nh?p doanh nghiQp

Ciic loai thue khec

C6c kho6n phdi nQp kh6c

7.095

63.978

13.063

18.683 20.602 5.176

130.843 149,192 45.629

31 .838 38.721 6.180

84.136 181.364 208.515

12.2. Thui5 thu nhQp hodn lai

a. Tdi sdn thu6 thu nhip hodn lai-Tdi sdn thu6 thu nhQp hodn lai li6n quan d6n khoin ch6nhlech tam thoiduqc khSu tru

- Tdi sAn thue thu nhQp hodn lai li6n quan d6n khoiin 16 tinhthu6 chua sir dqrng

- Tdi sdn thu6 thu nh?p hoSn lai li6n quan d6n khodn uu d6ithu6 chua sir dqng

- Khodn hodn nhAp tdi sdn thue thu nhQp hoSn lai dd duoc ghinhin tu c6c ky trucrc

-?I ong cQng

b. Thue thu nh6p hoSn lai ph6i trd-Thu6 thu nhip ho6n lai phdi t16 ph6t sinh tu c6c kh6an chBnhl6ch tam thoi chiu thud

- Khodn hodn nhQp tdi sdn thu6 thu nhQp ho6n lai phdi tr6 daduqc ghi nh?n tu c6c ky trudc

-:I ong c9ng

27.716

27.716

CuOiki Ddu kj,triQu d6ng tri€u d6ng

27.716

27.716

l2

v. THONG TrN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN Dot KE roAN( ti6p theo)

13. Vtin vi qui cOa T6 chr?c tin dung

13.1 Bito c6o tinh hinh thay CI6i v5n chi sd hhu

Von gop / Von dieu leThqng du von co phAn^t ,.1uo pnreu quy

Ch6nh lQch d6nh gi6 14i tdi sinCh6nh lech ti gie h6i doei

Qu! dAu tu ph6t trien

Quy du phong tdi chinh

Quy du trCr b6 sung v6n di6u le

Qu! kh6c thuOc v6n chrl sd hiru

Lgi nhu6n sau thud chua phAn. a,,- , tpnor luy Ke

Lqi ich cia c6 d6ng thieu s6

V6n chi sd hiru kh6c_:I ong cong 6.104.191 7.203.042 7.361.539

SO du ddu ki

5.000.000

7.15;352.181

1 43.385

1.926

598.965

583

Phdt sinh trong ky 50 drl cuot Ky

5.000.000

7.76;8.1 38

411.568

173.311

1.369

343.540

Tdng

6.961.47;987

59.417

29.926

17.192

134.043

Gidm

6.953.70;

30

fi.74;

389.468

583

!I

A

L

5.945.694

13.2. Thuy*t minh vO citc c6ng cgt tdi chinh pht?c hqp

13.3. C6 phi6u

56 luqng co phi6u dang kf ph6t hdnh

56 luqng c6 phi6u da birn ra cong ch0ng+ C6 phieu ph6 thOng+ C6 phi6u uu ddi

56 luqng c6 phi6u dang luu hdnh+ C6 phieu pn6 tnong^) ..:+ Co phi6u uu ddi

MQnh gi6 c6 phi6u dang luu hdrnh (VND/c6 phieu)

13.4. c6 toc

^: , -- r ,-7 | 1 . I -^uo tr.fc 0a tra / long so co pnan GnQu oong)

c6 t*c da trd / C6 phAn (vND/c6 phAn)

- O6i vOi loai phat hdnh truoc ngdy 2510412012

- D6i voi loqi ph6t hdnh sau ngdy 2510412012

cu6it<'YC6 phi6u

500.000.000

500.000.000500.000.000_

500.000.000500.000.000_

10.000

C6 phi6uthuong

202.500

400

450

DAu ki^: , '1uo pnteu

500.000.000

500.000.000500.000.000_

500.000.000500.000.000_

1 0.000

C6 phi6uuu ddi

l3

vt.

14.

THONG TrN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BAo cAo KEr euA HoATD9NG KrNH DOANH

Thu nhdp l1i vd cdc khoAn thu nhdp tueng ty

.-...1lnu nn?p lar tren gurThu nh?p l5i cho vay khSch hdngThu lai tu kinh doanh, dAu tu chOng kho6n Ng:

- Thu ldi ttr chung kho6n kinh doanh

- Thu tdi tu ch(rng khodn ddu tuThu kh6c tu hoat dQng tin dqng

Chi phi l6i vd c6c khoin chi phi tuong tu

_ ? .-. -.:lra lar tren gurI ra lar tren vayTrd lai ph6t hanh GTCGTrd lai ti6n thu6 tdri chinhChi phi hoat dQng tin dung kh6c

Lai /L6 tD hoqt dQng kinh doanh (mua bdn) ch0ng kho6n kinh

Thu nhip tu mua b5n chung kh6an kinh doanhChi phi v6 mua bdrn chung kho5n kinh doanhChi phi dqr phong gidm gia chfng kho6n d6u tu

La/16 thuan tu ho?t d6ng mua b6rn chrlng kho6n kinh doanh

17. Lai/LO tir hoqt dQng kinh doanh (mua b6n) ch0ng khodn dAu ttr

Thu nhQp tir mua b6n ch0ng khoan ddu tuChi phf vd mua bdrn chung kho6n dAu tuHodn nhfp/ dqr phong gi6m gi6 chOng kho6n dAu tu

Lai/16 thuan tu hoat dQng mua b6n ch0ng kho6n dAu tu

Thu nhQp tu g6p v5n, mua c6 phAn

C6 tfrc nh6n duqc trong ky tu gop v6n, dAu tu mua c6 phAn

- Tu chung kh6an v6n kinh doanh (hEch to6n tren TK'14)- Tu cht?ng kho6n v6n dAu tu (hqch to6n tren TK 15)- Tu gop v6n, dAu tu ddi han (hqch toan tren TK 34)

Chi phi ddu tu ddi hanC6c khodn thu nhip kh6c

Kj'ndYtriQu d6ng

40.9674.798.442

3'10.43'l310.431

Kj'tru6ctrieu d6ng

290.1495.505.361

290,125290.125

5.149.840 6.085.635

15.Kj' ndY

trieu d6ng

3.053.3'14133.94481.512

K'i truoctri€u d6ng

3.362.850150.996331.650

3.268.770 3.845.496

16. doanhK'i ndy

tri€u d6ng

2.128(7.341)

(12.326)

K'i tru6ctriQu d1ng

47.105(71.247)

2.090

(17.53e) (22.0521

K'i naytri€u d6ng

2.827(80.414)

462

Ki tru0ctri€u dong

(77.',1251

18.Ki ndy';trpu dong

11.606

11.606(102.344)

K'i tru6ctriQu d6ng

12.121

12.12'

l4

(e0.738) 12.121

vt.

19.

THONG TrN B0 suNG cHo cAc KHOAN MUc rRiNH BAy rRoNG BAo cAo rEr oua HoATDQNG KINH DoANH (tiep theo)

Chi phi hoqt clQng

1. Chi nQp thu6 vd c6c khodn phi, Ie phi

2. Chi phi nhdn vi6nTrong d6 : - Chi luong vd phq cAp

- C6c khodn chi d6ng gop theo luong- Chi trq c6p- Chi cong t6c xd hoi

3. Chi v6 t2ri sdnTrong do : KhAu hao tdi sdn c6 dinh

4. Chi cho hoat dQng qudn lf cong vqt

Trong d6 : - Cong.t6c phi- Chi v0 c6c hoAt dQng dodn th6 cia TCTD

5. Chi nQp phi b6o hi6m, bdo todn ti6n giri cia kh6ch hdng

6. Chi phi dr,r phong (kh6ng tinh chi phi du phong rOi ro tln dqrng

nQi vdr ngoai b6ng, chi phi dq phdng gidm gi6 chtlng kho6n)7. Chi phi hoat dQng kh5c

1.053.944 1.056.255

cAc THONG TIN KHAC

C6c hogt clQng ngoqi bing khic md TCTD phii chlu rii ro tt6ng k€

Trong qu6 trinh hoat dQng kinh doanh, Ngdn hdng thqrc hi€n c6c cong cU tai chinh li6n quan d6n c6rc

khodi muc ngodi bAng can e6i te toan ri6ng. C6c cong cr; tdi chinh niry chi ydu bao g6m cdrc cam

ket bao lSnh vdr thu tin dqng. C6c cOng cu ndry c0ng tAo ra nhCrng rrii ro tin dqng cho NgAn hdng

ngodri c6c rrli ro tin dung da dugc ghi nhAn trong ndi bing.

Rfii ro tin dqrng cria c6c cong cqr tdi chinh ngoqi bdng duqc.dinh nghia ld khA ndng mang d'6n rrii rotin dr,rng cho NgAn hdng khi mQt trong cdrc b6n li6n quan d6n c6ng cU tdi chinh do kh6ng thqrc hien

c6c di6u khodn cia hgp d6ng.

Bdo lSnh tdi chinh ld c6c cam k6t c6 di6u kiQn md Ng6n hdng c5p cho kh6ch hdrng de giao dich vdim6t b6n thf ba trong c6c hoat dOng v6 bdo lSnh vay v6n, bdo lSnh thanh to6n, bdo lSnh thqc hiQn

hqp d6ng vdr b6o lan[ du thAu. R0i ro tin O,Jng li6n quan d6n viQc c6p b6o ldnh vd ccv bdn gi6ng r0i rocho vay kh6ch hdng.

Giao dich thu tin dqng thuong mai tri ngay ld loqi giao dich trong-do NgAn hdng cung c6p tiri chinhcho kh6ch hirng cOa minfr, ttrOng thuong nguoi mua/nh-r nhQp khAu hdng ho5 vd b6n thu hudng ld

nguoi b6n/nha xuAt kh6u. Rii ro tin dung trong thu tin dqrng tri ngay thuong thAp do hang ho6 nhQp

kh6u dugc dnng de the chAp cho loai giao dich ndy.

Giao dich thu tin dqng trd ch?m s6 ph6t sinh rtli ro khi hqp d6ng dd dugc thttc hi6n md kh6ch hdngkhong thanh tofrn cho b6n thV hudng. C6c thu tin dung trd chAm kh6ng duoc kh6ch hdng thanh to6n

OuqJNgan hang ghi nhin ld khodn cho vay n5t UuOc vd cong nq tuong r?ng thO hiQn nghia vu tdi

chinh cia Ngdn hring ph6i thanh to6n cho b6n thU hu&ng va thqrc hiQn nghla vqr crla NgAn hdrng trongvi6c bdo lSnh cho kh6ch hdng.

NgAn hdng thuong y6u cdu kh6ch hdrng kV quV de dam bdo cho c6c cdng cU tdi chinh c6 li6n quan

ddn tin dq-ng khi cln.tniet. Gi6 tri kV quy dao dQng tap 0% den 100% gi6 tri cam fet dugc c5p, tnythuQc vdo muc d0 tin cQy cira kh6ch hdrng do NgAn hdng d6nh gi6.

l5

K'i ndytriQu d6ng

2.954

503.781422.454

55.3872.294_

242.511109.067

287.24120.042

58

49.889

(32.3e2)

Ki tru1ctrieu d6ng

10.399

449.411385.87941.056

4

245.703117.426

233.70515.745

128

38.417

78.604

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vil.

20.

vlt.

20.

cAc rHOruc lru xHAc (ti6p theo)

C6c hoat dQng ngoqi bing kh6c mi TCTD phdi chiu rti ro d6ng kd (ti6p theo)

Chi ti6t c6c khodn c6ng nq tiem 5n vd cam ket vao ngiry 30 th6ng 9 ndm 2013 nhu sau:

cu6i xY-ltnQu dong

3.8004.107.7901.691.074

Dau ki,tri€u d6ng

1.2003.1 18.8131.532.047

Bdo lSnh vay v6nThu tin dung86o lSnh kh6c

- . -.!lru: I|en gLH Ky quy

No tiirm 6n

5.802.664

(633.417)

__j!6s.24?

4.652.060

(554.541)

4.097.519

21. Giao dich v6i c6c b6n li6n quan

Chi tiet c6c giao dich trong ydu vcri c6c b6n li6n quan ld t6 cht?c kinh td den ngdy 30 th6ng 09 nim2013 nhu sau:

B6n ti6n quan Quan hO NQi dung giao dich tri€u dong

Cong ty C6 phAn Vdng bac D6 quliPhri Nhu?n

C6ng ty TNHH MQt thdnh vi6n XAydyng vd Kinh doanh Nha PhU Nhuin

C6ng ty TNHH MOt thdnh vi6n Du lichThuong mqi Ky Hoa

C6ng ty Dich vU Hdng khong SAn bayTAn Son NhAt

c6 odnq

c6 e6nq

c6 oonq

c6 oong

Grli ti6n tiri khodnR0t ti6n tiri khodn

G&iti6n tdi kho6nR0t tien tdi khodn

Grliti6n tdi khodnR0t ti6n tdi khodn

Grliti6n tdi kho6nR0t ti6n tdi khoin

3.449.0763.446.016

441.113428.399

43.37647.601

256.228259.989

146.646142.266

13.39312.586

73.27477.729

Chi tiet giao dich trqng yeu vdi cdc thdnh vi6n Hqi dong Qu6n tri, Ban Ki6m so6t vir Ban T6ng Gi6m

d6c den ngay 30 thang 09 ndm 2013 nhu sau:

BOn li6n quan Quan h6 Nli dung giao dich triQu d1ng

C6c thdnh vi6n HQi d6ng Qu6n tri

C6c thdnh vi6n Ban Ki6m so5t

C6c thdrnh vi6n Ban Tong Gi6m d6c

Giriti6n tdi khodnRrit ti6n tdi khodn

Grli tiOn tiri khodnR0t ti6n tai khodn

Giri ti6n tdi khodnRrit ti6n tdi khodn

l6

vlt.

21.

cAc rnOruc rtru xuAc (ti6p theo)

Giao dich v6i c5c b6n li6n quan (ti6p theo)

Chiti6t c6rc khodn phditrd vdi'c6c b6n li6n quan tai ngdy 30 thang 09 ndm 2013 nhu sau:

B6n li6n quan Quan hO NQi dung giao dich

C6ng ty C6 phAn Vdng bqc D6 qu!Phri NhuOn

C6 eonq Ti6n s&i thanh to6n KKH

Cong ty TNHH MOt thanh vi6n Xdy C6 dOnq Ti6n q&i thanh to6n KKHdung vd Kinh doanh Nha PhU NhuQn Ti6n g&i CKH

C6ng ty TNHH MOt thanh vi6n Du llch C6 OOns Ti6n s&i thanh to6n KKHThuong mai Ky Hoa Ti6n gfri CKH

Cong ty Dich vq H6ng khdng SAn bay C6 d6nq Ti6n silithanh to6n KKHTAn Son NhAt

Ig.g 9y nq cho vayI ong tren gu,l

C6c cam k6t tin OqngCCTC ph6isinh

.Kinh doanh vd dAu tu chOng kho6n

(6.752\

(10.893)(24.000)

(600)(3.500)

(1.008)

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22. MOc ctQ tAp trung theo khu vr,rc ctia lf cria c6c tdi sAn, c6ng nq vd c6c khoin mr,rc ngoqi bing

Trong nuoc Nuoc ngodi-lTri€u d1ng TriQu d1ng

53.728.74562.104.713 -5.802.664

_

VIII. QUAN IY NOI RO TAI CHINH

29. Chinh s5ch qudn lf rrii ro li6n quan d6n cdc dung cu tdi chinh

Dinh hu6ng cOa NgAn hdng la tr&lhirnh mOt tap dodn tdi chinh da ndng. Do va{,vi?9:y 9un.g 919cong cr,r tailhinh, bao gOm nfrqn ti6n giri cia kh6ch hdng vd dAu tu vdto c6c tdi s6n tiri chinh c6 chAt

tuqngcao d6 trd thdnh hoat dQng mang tinh then chdt girip Ng?l lalg.dat drrqc mucch6n.h lech lai

suAt can thiet. X6t tu khia cqnh qudn lyi rrii ro, di6u ndy ddi h6i NgAn hdng kdt frqp mQt c6c.h cAn d6i

giira c6c cam k$t ngoqi bdng (nhu b6o-ldnh-vdr thu tin dqng) voi c5c khodn cho vay (bdng d6ng nQi tQ-0ng nhu ngoqi tQ) O6i voi cac ctt nhAn vd to chtlc thuQc c6c mt?c d0 tin cQy kh5c nhau. B6n canh d6,

Ngan nang Lung dau tu mgt phAn v6n luu dQng vao c6c ch0ng kho6n ddu tu hay cho c6c ng6n hdng

khac vay. Nh"ng rii ro lien quan d6n trao d6i ngoai t0 va thay OOi tai suAt duqc qu6n lf th6ng qua 6p

dUng han mfc tiqng th6i nhdm han ch6 sq tap trung qu6 mt?c d6ng thcvi tham gia vdo c6c hoAt dOng

c6 tbc dqrng cAn beng l5n nhau d6 gidm thi6u rrii ro. Th6ng qua viQc n5m gi0 nhi6u tdi s6n ld c6cc6ng cr,r tdichinh cO LnAt luqng cao, co c6u bdng cdn doi ke to6n ri6ng cia Ngdn hdng co di kha

ndng phdng ngua rii ro trgng y6u trong qu6 trinh hoat dQng kinh doanh vdr dim b6o khd ndng thanhkho6n.

Trong quii trinh qu6n lf rii ro tin dqng, Ngdn hdng dd sit dqng co hi9u-qu6 quy trinh tjn dVlg trong dogfri c-ni iiet cac chinh s6ch vd thir tUCcho vay c0ng nhu c6c hucrng d5n thUc hien de clruSn hoa cdrc

hoat dqng tin dqng cOa NgAn hang. Rtii ro thanh khodn duoc han ch6 thong qua viQc ndm gi(r mOt s6

tuqng iO;' ti6n mii va caJtfrodn tuong duong ti6n dudi dang tdi khodn.Nostro, c6c khodn ti6n grli c6

kV han tqi NgAn hang Nhd nucyc vd c6c t6 chfc tin dqng kh6c vd cdrc giSy to c6 gia..C6c ty lQ.an todn

cb tinf' den yeu t6 rrli ro c0ng du.qc sir dung de qu6n lf rii ro thanh khodn Ngal hdng,thuong ti6n

hirnh d6nh gi6 chenh l6ch lai suAt, so s6nh voi c6c thi truong trong nuoc vir qu6c t6 d6 co nh0ngdi6u chinh kip thcyi. Th6m viro do, viOc drp dung c6c quy trinh qudn lf rii-ro nQi.b0 c0ng trd n6n hiOu

qud hon. Vigc d6 cho ph6p NgAn hdrng gi6m sdt hiQu qud hon-c6c bi6n doi ve v6n vd gidm cdrc sai sotco the x6y ra c0ng nhu nhirng thrl tuc phtic tap khong cAn thi6t.

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