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(82.537)3.448.9363.366.399
(770.431)1.799.346
1.028.9154395.314(169.835)
2.031.64566.474
955.0002.883.284(228.373;
16.518.217
3.633.649
19.923.493f\v>
1/^,(1.022.70(1;87.146.54386.123.843
13.435
6.243.64033.219.476
39.463.116
3.214.9671.662.032
Tai ngiy 31thing I2nim2014
(88.345)3.445.405
3.357.060
(850.038)1.841.285
991.2474348.307(161.958)
2.031.64566.474
955.0002.891.161(243.255)
16.508.348
6.579.60522.844.698
(650.914)83.477.62582.826.711
(23.750)203.925
8.998.411
9.178.586
2.468.4981.876.654
Tai ngay 30thing 06 nim 2015
V6
V5
V4V3
V2
VI
Thuyet
TaomdnTSCD(*)^guy^n giiTSCBTii sin co dinh vo hinh4aomonTSCB(*)•JguvengiiTSCD
Tii sin c6 dinh cho thuA tii chinhTao mdn TSCD (*)^gUvAn gia TSCDTii san co dinh hBu hlnhTii san co djnhDu phong jrfim gii dau tp dii h^n (+)Diu lu dai han khacDap tu vao cong ty liSn k^Von g6p HAn doanhDip tu vao cong ty con
G6pvAn,dautirdiihanXr phong rui ro cluing khoan dau tu (*)
3h(rng khoin dAu tu giu den ngiy dio hanChiing khoan dau tu san sing dA ban7hirng khoin dau tir^p phing rui ro hoat ding mua np (*)^luano
loat ding mua DpDp ph^ng rui ro cho vay khach hang (*)Cho vay khach hang7 ho vay khach hang
Cac cSng cu tii chinh phii sinh va cac tii sin tii
chinh khac
Dp phdng nii to chung khoan kinh doanh (*)^hirng khoan kinh doanhChung khoin kinh doanhTpphdngrui to (*)Cho vay cic TCTD khacTien, vang giii tai cic TCTD khic
Tien, vang gui t^i cic TCTD kllic vi cho vay cic
TCTD khac
Tien gui tai NHNNTien mil, vang bac, di ^uf
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Tai ngay 30.06.2015
bang can b6i k& toA
(Ban hinh theo IT bo 49/2014/TT-NHNN
Ngiy 31/12/2014 cila ThSng dSc NHNN)
tS HANG TMCP XUAT NHP KHAU VIET NAM
161.161.774
43.23047.06390.293
1.503.379
(78.27T156.322
15.39612.355.229
12.448.67414.042.346
147.119.428
325.175
1.264.494
1.589.669
3.008.378
101.471.42811.489.07429.554 26641.043.340
6.613
161.161.774
(4.105)
181.471
1.407.3851.897 5393.482.290
130.242.788
90.293446.452536.745
(23.838)1.503.379
(78.273)156.322
15.39612.355.229
12.448.67414.464.960
115.777.828
401.355
1.454.806
1.856.161
3.001.141
25251
103.688.9022.895.295
4.305.9907.201.285
5.088
130.242.788
(4.545)
122.752
1.480.592
2.209.3743.808.173
V13
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t^ng no phai trA vA vOn chu so hCTi-pi ich ciia c6 dSng thieu so
^pi nhu|n/L6 nim tnr&c^i nhu^n/LS nim nay
j^i nhuin chua phan phoi/L5 luy ki3h^nh ISch danh gia I^i tii sin3henhlechtygiih6idoiiQuy cila TCTDV6nkhicC6 phieu uu dai26phiSuqu^(*)Tl^ng da vein c6 phan
V6n dSu tu XDCB, mua sSm t^i sin co djnhV^n dieu leV6ncuaTCTDVon chu so hfhi
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v^n lai tro, uy thic dao tw, cho vay TCTD
chin rui ro
Cac cong cm tii chinh phai sinh vi> de khoio np
tai chinh khac
Tien gin cha khach hangVay cac TCTD kh^cTien giri cha chc TCTD khacTi^n gui va vay cac TCTD khicC^c khoan np chinh phii va NIINNno phAi tra va von chu so mru
tOng tAi sAn co
CSc khoan dp phimg nji ro cho cac tii sin C6npi b^^g kMc (*)
- Trong do: Lai the throng m jTii sin Co khacTiisanthueTNDNhoanlaiC^c khoin lai, phi phai thuCac khoan phai thu
1VIIVI
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ph6t6nggiAmb6c
155.8213.544.0954.903.798
21.252.797867.519
99.99222.220.308
34.274
T^ingi^lthing 12 nsm 2014
158.7723.290.8884.724.669
70.334.7111.067.427
1.701,62673.103.764
34.581
Taii^y30tiling 06 nim 2015
Thuylt
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Cam kit trong nghi^p v^ UCCam ket cho vay khSng hiiy ngangGam k8t giao dich tirtrng laiCam k^ ^iao dich ho^i d6iCam ket ban ngo^i t^Gam ket mua ngoai te
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2.737.098
(23.528)
(528.636-
17.627273
333.504
(826.163)
14.488
996
137.940
(3.632.164
4.549.299
(5)
(51.2521
25.251
(7.237)
2217.474
(33.842.055)
(1.525)(31.659.3441
107231
(464216)
2.791.084
13.435
(2.223.062'
4.354.003
915.488
(959,352)
29.387
40,687
134.244
(2,529,298
4.109.461
(4)
LOy k^ tft din nim dn cuoi quy niy
22|chi titcac qof cna TCTD (•)21 iT ing/(Glim) khic v^ cOng n^ hoat d^ng
1huy6lminh
^illing' (Giitn) cdc cBng eg til chlnh phai sinh vi cic khoin rnj
Tang^(Giim) v^ ^n tii trg, u thic du ig^Cho vay mi TCTD
Ting^ (Giim) phil hinh giay tcr co gii (ngogi trit gi^yld cd gii
phil hinh dupe r lnh vio hogt d^ng lii chinh)
Ting^ (Giim) tiSn gui cua khich hing (bao g^ ^m ci Kho bgc
Ting/ (Giim) cic khoin l ife gil i , ti^n vay cac i^ chub tin dgng
Tan^' (Giim) cic khcin ng chinh phil vi NHNNgIhay dolvtc3nE aa hoat d^ng
TSngV Giim khic ve lii sin hogl d^ng
(Ting)' Giim ngu^n dg phbng d bh dip l6n diil cic khoin
Ting)/ Giim cic khoin cho vay khich hing
(Tingy Glim cic c6i^ eg tai chinh phii s inh vi cie til sin tii
10
IS
17
16
15
14
13
12
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^hftng (bay doivc lai sin hoal d^ne
Liru cbujen tien Ihuin [ir hoal d(ing kinh doinh tnrftc nhlhig•hay ahi v^ lii sin vi vSn lira dfing
08|Tien thuS thu nh^o th^c n^p hong ky (•)
07 Ti^n chi hi cho nhin vi6n v^ boat dOng quto ly, c6ng vg (•)
f l6 TiSn fhu cic khoin n(r da dupe xtt I^ xoi,bi) dap bang nguSnThu nhgp khac
Chinh ISch so lien ihgo thu/thgc chi a hogt d^ng kinh doanh(ngoai Ig, vang bgc, chiing khoin)
Thu nhip Th hoal d^ng dich vg nhin du^c
3hiphilai vacacchiphi tLTOngtudiTri(')
Thu nhSp lii vi cic khoin Ihu nhip hrong tg nh|n dh^c
luv^ntiintirhoaldSneklnhdoanh(2)
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Quy n nam 2015
34.8.382960063 - 84. S3 82
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K TOAN TRTTflNG
22318.683
40.446.110
(18.127.427)
(78-273)
(186.875)
2.105
22.392
(17.372.187)
13.791.291
40.362.478
(26.571.187)
405^7311
2.154
176.010
(26.165.381)
Tik vi cic khoin tuong ducrng tik t^i tbdi diera ciioi ky
Tik vi cic khoin tumg duong tik tpi th^i diem dk ky
, iru chuyln tik thnan trong kv
Ten thu dupe do bin k phieu ngin quy
Tik du is mua co phik ngin quy (•)
:4 tdc tri cho cA dSng, lpi nhu^n di chia (')
Tik chi thanh toin gi^y th c6 gii dii h^ ei dO dik kik tf cihvio von tu cd vi cic khoin vk vay dii h^o khic ( *)
risn thu tu phit hinh giiy t it od gii dii h^n cd dn diou kiona'nh vio v6n tu c6 vi cic khoin vk vay dii htm khdc
(ing von ^ phan tir gop von vidioic phit Mnh c0 phik
tivcatikeithoatdOnetiichinh
^ik thn k tk vi I^i nhu|n dupe chia td cic khoin din tu,gdp vk dii h^n
(ik thu diiu tu, gdp vk vio cic dctn v) khic C^n bin, ^ianh
iy cfing ty con, gip v6n li f in doanh, l i^e kk, cio khoin dau tu
Tik chi din tu, g6p via vio eic don vj khac (Chi dau tu muac6ng ty con, g6p via life doanh, l ife kit, vi cic khoin dau tu
Tik chi ra do bin, thanh 1 f bit dOng sin din tu (*)
Una sitn bat dkg sin dk nt (*)Tien chi tit thanh Iji , nhui?ng ban TSCB (*1
Tien thu lit thanh lv, nhutmg bin TSCD
^uyin tien tit hoat dgngd^u (it
Lira chuvk tik thuk tiihoat done kinh doanb
vn
'I
Ih0504
03
02
m
09
„
06
04
02
•^y 30 thang 06 nSm 2015 gim:
Tru^ng Ban kiem soatPM Tnr^t^ Ban kiim so4tPM TruAng Ban kiem so4tTMnhviSn
CMtJchPM Chft tichPh6 Chft tichPho Chii tichPM Chii tichPM Chii tichPM Chii tichThanh viSnThinhviSnHBQTdicl^p
Ong Le Hung DungOng Naoki NishizawaOng Ha Thanh HftngOng Bang Phuic DtoOng Ph^m Hliu PMOng Nguyen Quang ThingOngHoiMgTu^nKhAiOng Bang Anh MaiOng Lawrence Justin Wolfe
4.Ban kiem soit
Cac thanh vien Ban kiim soat tai nj
Ong B^ttg Hfiu TiSnOng Nguyen Hin^ LongOi^ Iran Le Quyet3& Nguyen ThiPhyng
5.Thanh phan Ban Tong Giam doc
CM tMnh vien Ban Ting Giim die M ng^y 30 Ih^ng 06 n^m 2015 gim:
Ong Ph^m Huti PhuTing Giam docOng TrSn T^n LiePho Ting GiMn doc during tr^cOng Nguyen Quc Hirm^Pho Tong Gi^m docOng DM Hong ChauPhi Ting Giam dieBa Binh Thi Thu ThaoPhi Ting Giam die
I. BAG Bl^^M HO^.T BQNG
1.Giay phSp thanh tap va host ^^og, thii han c6 gia trjNg3n hang Thum^ mai C5 phn Xull NMp khau Vi?t Nam (sau day goi t^t \k "NgSn
hang") la mot ngan hang thtrctng mai co phiin Vi^t Nam tMnh lap tgi n6c CSng hoa Xahpi CM nghta Vj^t Nam voi thW gian ho^t d^ng 14 50 nam theo giiy ph^p Mat dpng sS0011/NH-GP do Ngan hang Nhi mr^e ViSt Nam (NHNN) dp nga^ 6 thang 4 nSm 1992.V6n diSu IS ban dSu cda Ngan hai^ la 50 t^ ding Vi^t Nam. V8n di^u IS tai ngay 30thSng 06 n3m 2015 la 12.355.229 triSti ding Viet Nam.
2.Hinh thihc SA hthi von: Co ph^ ^n.
3.Thiknh ph^n H^i dong Quin tri
C^ thilnh viSnHgi ding Quantrj t^i ngay 30 thang 06 nSm 2015 gom:
THUYET MINH BAO CAO TAICHINH CHON L<?C(BAO CAO RlfeNG CUA NGAN HANG)
Qu^ H nfim 2015
Miuji: - BOSa^TCTD: di v BCTC(Ban hinh theo ThSng tu so 49/2014/TT-NHNNngay 31/12/2014 cila Thing d^e NHNN)
hgAn hang tmcp xuAt nhAp khAu vi$t namTru sd: 72 LS Th^nh T6n, Qu^n 1, Tp.RCMTd:84.8.3821.0056-8292312
Telex: 812690 EIB.VT- Swift: EBVIVNVX
ThuySt minh Mo c^> tai ohinh rieng quy 11/2015
Bi Van Thai Bao NhiPho Ting Giam doc6ng Le Anh TiiPh6 Ting Giam docBa Bui B Bieh VanPho Ting Gidm dieOng Nguyen H6 Hodng VuPh6 Ting Giam doc6ng Le Hdi LSmPho long Gidm dieOng Nguyln Quang Tri^tPhi Ting Giam dieOng Cao Xu^n LanhPho Tong Gidm die6ng Nguyen Van HaoPhi Ting Giam dieOng Nguy^n Thlic VinhPhi Tong Giam dieOng Masashi MochizukiPhi Ting Gidm docOng Nguyln Ngoc HaKl Todn truing
6.Try sir chinh vi Chi nhanhNgan Mng ci erg si chinh d|t t^i s& 72 Le Thanh T6n, Quan 1, Thanh ph6 H5 Chi
Minh. Vao ngay 30 thing 06 nlm 2015, NgSn hing co mot (1) H^i si chinh, b6n muai
b6n (44) Chi nMnh t^i c^c tinh va lhanh phfl tren ca ntiic v^ 1 Cong ty con.
7.Cong ty con
V^o ngay 1 thai^ 4 n^m 2010, Ngan Mng dS dtroc Ng^n hang NM niric Viet Nam("NHNN") chSp thu|n vk vice tMnh I^p C6ng ty TNHH mot thanh vien Qu^n 1^ m? v^khai Me tii san - Ngan h^lg Thuong m^i Ci phin Xuat Nh^p Khau Vilt Nam vii vondieu le la 300.000 tri$u dong do NgSn hang si hflu 100% ya co thin gian ho t d$ng 1^ 30nhm trSn ph(im vi lanh th^ Vi^t Nam theo Quyet dinh si 754/QB-NHNN. Cdn ci viioQuy^t dinh nay, ngay 21 thing 4 ntim 2010, Ngan hang da chinh th^c ban hanh Quyitdjnh si 157/2010/EIB/QB-HDQT vi viec Mnh lap Cong ty Qu^n ly ng v^ khai thac tlisan. Cong ty con nay da dugc Si Ke ho^ch v^ dan tu cip Giiiy chiing nh^n dang ky kinhdoanh si 0310280974. Von thtrc gip cia cong ty con nay d^n ngy 30 thing 06 nfim
2015 la 955.000 tri ^ ^u dong.
8.Tong so can b9,c6ngnhan vien
Tong si can bp, cong nh^n vien cua NgSn hang vlo ngily 30 Mng 06 nfim 2015 la6,012 ngirii (taingay 31 thang 12 n^m 2014: 5.703 ngtrii).
n. K^ Kt TOAN, BON VJ TIEN TE Sf DVNG TRONG KE TOAN
1.KjketoinnamNi8n di ke toan cua Ng^^ hang bat d^u ti i^ay 01 Mng 01 din ngay 31 Mng 12.
2.Bern vitiintf sir dtjng trong kl toin
Bon vi tien te sir d^ng trong e6ng tdc ke to^n cia Ngan h^ng la ding Viet Nam("VND"). Tuy nhign, do quy mi hoat dong cOa Ngan hai^ tit Ion, cho mpc dich l|p edebao eio tili chinh rieng giua niin do nay, ede si li?u dupe lam trim den hang triiu vatrinh b^y theo don vi triu ding Vi?t Nam ("Tri^u ding"). Vi?c trinh bay n^y khong dnhhtrimg den s^l nhln nhan cua ngirii doc bao cao tai chinh ve tinh hinh tdi chinh riing ginaniin di, ket qua ho?t ding kinh doanh rieng giOa nien dp ciing nhu tinh hlnh luu chi^ln
tien te ri6ng giOa nien d$ cia NgSn hang.
Thuylt tninh b^o cao taj chinh ri6ng quj^11/2015
III. CHUAN M^^C VA CHft B0 k TOAN AP D^ING1.Tuan Ihii theo tec Chute myc Ke tote Vi^t Nam va H^ th^ng Ke ta^n tec Ti
chfrc tin dyng ("TCTD") Vi^t Nan.Ban Ting Giam doc Ngte hang khlng djnh cac bte teo tai chinh riteg dinh k^m
duyc l^p tuan thn theo tec Chu4n myc Ke tote Vi^t Nam va H^ thong Ki tote cte
TCTD Viet Nam.2.Chuan rayc vk bf thing ke tote ^p dung
Cte bte teo thi chinh rieng tea Ngte hang duyc Igp pM hyp vdi H^ thong Ke totecte Ti chic Tin dung Vit Nam theo Quyit djnh si 479/2004/QD-NHNN ngay 29 thteg
4 nam 2004 do Ngin hteg Nha nude Vi^t Nam ban Mnh cd hi^u l^tc td ng^y 1 thteg 1ntel 2005 va cac Quyit djnh, Thong to site dii bi sung; Quyit dinh si 16/2007/QB-NHNN i^ay 18 thteg 4 nam 2007 cite Thing die Ngte hteg Nha nude Viet Nam vi chidobaocte t ichinhdii voi cac Tichuc tin dung; Th3n^ tos6 210/2009/TT-BTChudngdin ^p dung Chuln rayc Bte cao Tai chinh Quoc te ve trinh bay bao cte tai chinh vathuyet minh thong tin dii vdi co^ c^ tti chinh Viet Nam cd hieu l^c tir ngay 01 thteg 01nam 2011 vk cac Chuan myc KS tote Vi?t Nam khdc do B$ Tdi chinh ban hteh bao
gom;^Quyit dinh so 149/2001/QD-BTC ngdy 31 thteg 12 ntet 2001 ve vi c ban hAnhva cong bo 4 chuln muc Ice tote Vi#t Nam (dyt 1);>• Quyit dinh so 165/2002/QD-BTC i^ay 31 thteg 12 ntel 2002 vi viichanhtehvi cfing b5 6 chuin muc kc tote Vi|t Nam (dcrt 2);^Quyit djnh si 234/2003/QB-BTC ngay 30 thteg 12 ntet 2003 v! vi^c ban hanhva cSng bi 6 chuan myc ki tote Viet Nam (dyt 3);
^Quyit dinh si 12/2005/QB-BTC ngdy 15 thteg 2 nte. 2005 vi vi^c ban hteh vkcong bi 6 chuln myc ki tote Viet Nam (dyt 4); va<. Quyet djnh si 3 00/2005/QB-BTC ngay 28 thteg 12 nfim 2005 vi vi^c ban htehvk cdng bi 4 chuan myc ki tote Vi?t Nam (dtrt 5).Cte bao cao tai chinh rieng duyc lp nhlm phte teh tinh hinh t^i chinh, kit qud hoat
dyng kinh doanh va tinh hinh lim chuyen tiin tS cte Ngte hteg bao gitn Hoi sd vk ctechi nhteh. Cac bao cao t^i chinh hyp iMt cte Ngte hteg bao gom Ngte hteg vk cdng tycon duyc I|p riSng va doc ifip vdi tec bao cao tai chinh ridng My.
Cte bte cte tai chinh riteg ktm theo duyc l|p trte co so tten thu cte nguyen tic vkthdng le ke tote duyc chap nhfn tte Viet Nam. Bang cte dii kl tote riteg, bao cte kitqak ho^t ding kinh doanh riteg, bte cte tuu chuyen tiin tc rieng vk cte thuyit minh dikem cung nhu vi^ c sil dyng cte bte cao nay khdng dteh cho nhfii^ ai khOng thong hiiutec thong l^, thCi tyc va nguyte tic ki tote Viet Nam vk hem nQa, nhftng bte do nkykhong chit dinh trinh biy nhlm the bite tinh hinh tlii chinh rieng, kit qua ho^t dong kinhdoanh rieng va luu chuyen tiin t^ rieng ciia Ngte hai^ theo nhfeig nguyte tic vk thdngI^ kl tote duyc chip nhte r^ ng rai d tec quoc gia vk the chi bte ngoili ViSt Nam.
Ttiuyet minh Mo teo tai chlnh riteg qay Ii/2015
3.Hlnhthucketoanipdyng
Ngin hing dang ip dyng hinh thfa kl loan b^ng miy vi tinh thyc hi|n theo Quyltdjnh so 32/2006^QB-NHNN ngay 19 thing 7 nSm 2006 ciia Thing die NHNN Viet Namban hanh Quy dinh ve ke toan tren miy vi tinh dli vdi NgSn h^ng Nha nude, cic X^ ^ chlic
Tin dyng.
4.Cac co- s^ dsSnh gii v^ cac ndc tinh ke toin ap dyng
Viec truth bay cac bio cio tai chinh rieng gi&a men do yeu clu Ban Ting Giim diephii thyc hiin cac tide tinh vi gii dinh anh htrdng d^n so lieu bao c^o ciia tit sin, m?phii tri ding nhtt viec trinh biy cac cong n^ ti^m ^n. Cac troc tinh va gia djnh ny cunginh hu^ng din thu nhap, chi phi vi kit qua si lieu dy ph^ng. Cac tide tinh nay dti^c duatr^n cic gia dinh ve mgt si ylu tl vdi cac miic d^ khac nhau vl chu quan vi tinh kh6ngch^c chin. Do v^y, cic kit qua th^c tl co the cd lhay dli din den vi|c dieu chinh cackhoan muc cd lien quan sau niy.
Hoat dong lien me
Ban Ting Giam doc Ngin Mng da thuc hi^n dinh gia kha ning tiep t^c ho^t d|ngcOa Ngan hang vi nhin thly Ngto hang cd dil cac nguln lye dl duy tri hoat dong kinhdoanh trong m6t tuwtg !ai xac djnh. Nf>oii ra, Ban Ting Giam doc kh3ng nhan thiy cd
sy khdng chic chin tryng ylu nao cd thl inh hudng din khi n^ng ho^t d$ng lien tyc ciiaNgan hang. Do v^y, cic bio cio til chlnh rieng gida ni6n dd niy dttyc lap trdn co sd giidjnh ho^t d|ng li^n Inc.
5.Co sfraieu chinh cac sal sdtNhung sal sdt cua ky hien tai dtryc phat hiyn trong ky do duyc sCra chda trttdc khi bao
cao tii chinh duyc phep cdng bo. Nlu sai sdt trong yeu duyc phat hi^n d ky sau thi sai sdtniy duyc dieu chinh vio so liyu so sinh duyc trinh biy trong bio cio tai chinh cda kyphithi|nrasaisdt,cythlii:
(a)Dieu chinh lyi so liyu so sinh neu sai sdt thuOc ky lay si li|u so sinh; hoic
(b)Bleu chinh si du dau ky cda tii sin, no phii tri vi cac khoin myc thu|c von chusd hftu cua ky lly si Hen so sanh, nlu sai sdt thulc ky trade k^ lly si li|u so sit^.
IV. CHINH SACHK^^ TOAN APD^NG
1.Cic nghilpvy bing ngoait^Theo hi thong k! toin cua Ngan hing, t ci cic nghiep vy phit sinh cua Ngin hang
duyc hach toin theo ngn^en t^. Tyi thdi dilm l^p bio cao, tii sin va cdng no cd ngulngoc i^oyi t| duye quy dli sang VND theo ty gia quy djnh vao ngiy lap bio cio. Cickhoin thu nhap va chi phi bang ngoyi te ciia Ngin hing duyc quy doi ra VND theo t^ giivio ngay phit sinh giao djch. Chenh lych ^^ gii do dinh gii l^i cic tai sin vi cdng nybing ngoyi te sang Vi^t Nam dong duyc ghi nhgn vio bio cio kit qua hoyt dong kinhdoanh rieng vio thdi dilm culi nim.
2.Cac hyp ding phii sinh tilnt^
2.1. Cic hyp dong k} han va hoin dli ngoai t|
Dli vdi cac hyp ding ky hyn yi hoin dli, chSnh lich giQa gii trj VNB ciia so luyngngoai t| cam kit mua/ban tinh theo ty gii kty han vi ty gii iao ngay tai ngay hieu luccua hyp ding duyc ghi nh|n ngay tyi ngay hiyu lye cha hyp ding nhu m$t khoin myc tii
Thuylt minh Mo cio tfl i chlnh rieng quy D72Q15
sin - khodn myc "Cong cy phai sinh tiln t vd cdc tai sin tdi chinh khdc" nlu duonghoac khoin myo cong ny - khodn myc "Cong cy phai sinh tien t vd cic tai san tai chinhkMc" nlu am. CMnh lch ndy sau do duyc phan bl tuyln tint) vdo khoan myc "Lai/lothuan til hoat dong kinh doanh ngoyi hli'" trong snot ky han ciia hop ding, Tai ngdy ISp
bao cao, cam kit theo cdc hyp ding ky han duyc danh gi^ lyi theo ty gia cong bo cuaNgSn hang. Lai hoac lo do danh gia lai duyc hych toan vao bang can d&i kl toin ri^ng vas6 dtroc kt chuyen vao bao cao kit quit hoat d^ng kinh doanh rieng vio cuoi n^m tai
chinh.
2.2. Cic harp dong quyen chyn
Cic hyp dong quyen chon ngoyi t^ dtryc theo d5i 6 ngoyi bang. ChSnh lch gifta giatri th| tru^ng vit gi^ dy kien ciia hop dong duyc ghi nh^n tai moi thbi diem d^nh gi^ lyinhu m6t khoan myc tai san - kho^n myc "Ldi phai thu tu giao dick qvy&n ch^n" ho^ckhoan myc cong ny - khoiin myc "Lai phai trd lie giao djch quyin ch^n".
3.Ghi nhan thu nhap v^ chi phiThu nhap lai va chi phi lai duyc ghi nhan trong bk> c^o k^t qui hoyt dyng kinh doanh
rieng gii^a ni^n d6 tren co s6 dy thu, dy chi. LSi dy thu phat sinh tir ede khoan cho vayphdn loai tii nhom 2 d^n nh6m 5 theo Thong tu 02/2013/TT-NHNN va ThSng tu si09/2014/TT-NHXN s^ khong duyc ghi nhyn v^o bdo cao kit qu^ hoyt dOng kinh doanhring gifta nien dy trong ky. Lai dy thu cda cac khoan ny n^y duyc chuyen ra theo d6i 6tai khoitn ngoyi bai^ va duyc ghi nhan vao bdo cdo kit qud hoat dong kinh doanh rienggiQa ni^n d^ kh) Ngan hang thuc nhyn.
Cac khoan phi djch vy vd hoa hing dyyc hych todn khi ede dich vy dttyc cung dp.
C6 tiic bSng tien nhan duyc tit hoyt d^ng dan tu dyyc ghi nh$n la ihu nhap khi quylnnhn ci tile cua Ngan hang duyc ^ie lap. Co tic bdng ci philu va cac co philn ihuongnbyn duyc kh^ng duyc ghi nMn la Ihu nbp da Ngan hang md chi cdp nhyt si luyng cophiiu.
4.Cic khoin cho vay khdehhing
4.1.Cic khoan cho vay vi iriig trulc khich hingCdc khoan cho vay vd Ing trucrc khdeh hdng duyc cot^ bo vd trinh bay theo so du ny
gic tyi thli diim lip bao cao.
4.2.Dy phdng rui ro tin dyng
Theo Luyt cac t6 chic tin dyng so 47/2010/QH12 c6 hiyu lye tl ngay 01 thing 01nSm2011, Quylt djnh s^ 1627/2001/QD-NHNNngay 31 thing 12 nam 2001 cla Nganhdi^ Nhd nude ve viec ban hdnh quy chi cho vay cla to chic tin dyng doi voi khdehhing, Quylt djnh s6 127/200 5/QD-NHNN ngdy 3 thing 2 nam 2005 ve viec sia doi, blsung mot si dily cua Quy che cho vay cua tl chic tin dyng dll vli khich hdng ban hdnhtheo Quylt dinh so 1627/2001/QD-NHNN, ThSng tu si 02/2013/TT-NHNN ngay 21thing 03 nam 2013 vd Th6ng tu si 09/2014/TT-NHNN ngdy IS thing 03 nim 2014 cuaNgan hdng NM nulc Vi^t Nam vl viec phan loyi ny, trich lyp vd si dyng dy phdng dlxu ly rui ro tin dyng trong hoat dyng ngin hdng cua tl chic tin dyng, thay the cho Quyltdjnh si 493/2005/QD-NHNN ngay 22 thing 4 nam 2005, Quylt dinh si 18/2007/QB-NHNN ngdy 25 thing 4 nam 2007 vd Quylt dinh 780/QB-NHNN ngay 23 thing 4 ndm2012 cla Ngan hdng Nhd nude, tl chic tin dung phai thyc hidn phan loyi ny, trich lyp dyphdng rli ro tin dyng. Theo dd, cic khodn cho vay khich hdng duyc phin loyi theo cdc
Thuy^ minh bao cdo t&i chinh rigng qu^ n/2015
mdc d^ nii ro nhu sau: Nq du tieu chuin, Nq c^n chu y, Nq dudi tiSu chuan, Nq nghi agovi Nq c6 khi nang mat vln dya vio tinh trang qua han va cic ylu tl dinh tinh khic eOa
khoin cho vayDu ph^ ^njj rtmnp- Then Thong tu s6 02/2013/TT-NHNN, dy phdng chung dirqc trich
lip de dy phdng cho nhihig tin th^t chira xic dinh duqc tron|> qua. trinh phin loyi nq vitrich lip dy phong cy the va trong cac tru^ng hop kho khan v^ xii chinh ciia cac to chictin dung khi chit lu^ng cic khoin nq suy gihm. Theo dd, Ngin hang phii thyc hi^n trichl|p va duy tri du phong chung bang 0,75% tong gia trj cac khoin nq duqc phin. lo^i titnhdm 1 den nhdm 4, tri cic khoin sau day:
(i) Ti^i gui (tri tien gii thauh toin) t^i x6 chic tin dyng trong nuic, chi nlianh Nginhing nude ngoai t^i Vi t Nam theo quy djnh cia pMp luit va tien gii t^i t^ chic tin
dyng nude ngoai; vi(ii)Khoin cho vay, mua cd k^ han gi^y ti cd gii d6i vdi t^ chic tin dyng, chi nhinh
Ngin hang nude ngoii khic tat Vi^t Nam.Du phong cu the: Rui ro tin dyng thuih cia cac khoin cho vay khach hing duqc tinh
bSng gia tri con l^i ciia cic khoin cho vay tri gii. tri cia tai sin bao dim da duqc chiet
khau theo cic t^ IS duqc quy djnh trong Th6ng tu so 02/2013/TT-NHNN.
Dy phong cy th^ duqc trich lap tren rui ro tin dyng thuan cia cic khoin cho vay theocic t^ 1^ tucmg ing vdi ting nhdm nq nhu sau:
NhdmLoQi^^_Tj> 1$ du phong cy the
1NqdutiSu chuan0%2Nq e^i chi y5%3Nq dudi tieu chu^l20%4Nqnghingd50%5Nq cd khi ning m^t v6n100%
Cic khoin nq duqc phiu loai !a N? dxidi tieu chu&n, Nt? nghi ngd vi Np co khd ningmil vdn duqc coi li nq xiu.
Dy phdng duqc ghi nh|n nhu mt khoin chi phi tr6n ban cio kt qua boat dng kinhdoanh ri^ng giua nien dq vi duqc si dung d^ xij ly cac khoin nq xu. Theo Thdng tu so02/2013/TT-NHNN, Ngan hing thinh lap Hqi ding Xft ly Rii ro dS xi ly cac khoin nqxiu nSu nhu chung duqc phin loai vio nhdm 5, hoac neu khich hang vay li phap nhingiii the, phi sin, hoic li ca nhan b; ch^t hoic mat tich.
So vdi cic quy dinh trudc dSy, Thong tu 02 cd mqt s6 thay d^i quan tiqng nhu sau:
^Md rong pham vi phin loai nq: cy the quy djnh vlviec phin loai vi trich lip dyphong rii ro cho cAc hoat d^ng iy thAc diu tu, iy lhAc cap tin dyng, the tin dyng, muabin nq, tiki gii tai cic TCTDkhic...; to chic tin dyng khdng bit buqc phii trich l^p dyphdng chung cho cic cam ket ngoai bing.
^Sd dyng thoi^ tin tin dung: ThOng tu 02 yeu clu kit qua phin loai nq, cam kitngoai bing do to chdc tin dyng phan loai phii duqc dieu chinh theo kit qui phan ioainhdm nq d5i vdi khach hang cd mdc dq rui ro cao hem tai cic tl chdc tin dyng khac.D6ng thdi, moi quy m^t lin, to chdc tin dyng phii gdi kit qua phin loai nq va cam kitngoai bang cho Tning tam Thdng tin Tin dyng- Ngan hingNhi nude Vi^t Nam ("CIC").
Thuya minh bio cio tai cinnh rifeig qu^ II/2Q15
^Bjnh gii tai sin dim bio: tii sin dim bao tri gia tren 200 t^ d^ng ho|c tren 50 t^ding cda cic khoin cho vay cic bn iien quan, dli tupng h^a chl dp tin dung phii dupedinh gia doc lap.
Ngay 18 thing 3 nim 2014, Ngin Mng Nhi nude da ban hanh Th8ng tu si09/2014/TT-NHNN vl vic sda dli, bl sung m^t so dieu cda Thong tu 02. Mdt si n|tdung chinh nhu sau:
^Viec trich lap vi sir dptig d^ phimg nli ra dli vdi trai philu d^c biet do VAMCphit hinb de mua no xiu cua TCTD thpc hi?n theo quy dinh tai Thdng tu si19/2013/TT-NHNN ngay 6 thing 9 nSm 2013 cila Thong doc Ngan hing Nha nude.
^ Bl sung cic quy dinh vi phan loai cic khoin np vi pham pMp lu|t.
•• T6 chtic tin dung, chi nhinh ngan hang nuoc i oii dupe xem xet, co cau lai th^ihfui tri np vi gifl nguyen nhdm np nhu da dupe phin loai trudc khi co cau thdi ban tri npkhi cic khoin np dap irng cic di^u ki^n cu thi dupe quy djnh tai thdng tu nay.
^ Gia han thai han hieu luc cua vi^c sir dpng thong tin CIC d di^u chlnh nhom npdoi vdi cic khach hang cd mire d^ nii ro cao hon tai cic TCTD khac den ngay 1 thing 1nSm 2015.
5. Ke Win cic nghi^pvudAutu chdng khoin
5.1. Chiing khoin giir d^n ngiy dio han
(i) Traiphieu dac bi^tdo VAMCpkdt hanhTrii phi^u d^c bi^t do VAMC phat hinh li gi^y td cd gia cd thdi han do VAMC phat
hinh de mua np xau ciia Ngan hing. Trii phieu i ^ic bi?t dupe ghi nhan theo m^nh giivao ngay giao djch vi ludn dupe phan inh theo m^nh gii trong thdi gian nim giir. Mcnhgii cda trii phieu die biet dupe phit hinh tuong ting vdi khoin np xau dupe bin vi li s6du np gdc ciia khach hiu^ vav chua tri trir di so tiin dp phdng cu the da trich lip nhungehua sd dung cda khoin np xau dd.
Trong thdi gian nim gid trii phieu dac bi^t, dinh k^, Ngin hang tinh toin vi trich lapdp phdng nli ro cu th^ Mng nam khdng thiip hpn 20% menh gii trii phieu d^c bi^t. D^phdng cu the cho trai phieu dac biet dupe ghi nhan vao bio cio ket qua hoat ddng kinhdoanh riet^ tren khoin muc "Chi phi du phdng rui ro tin dung ". Trii phi^u dac bi^t naykhdng phii thirc hien trich ltip dp phdng chung.
(it) Chung khodn giu d^n ngay ddo h^n khdc
Chdng khoin gift den ngay dio han 14 cic chiing khoin np dupe Ngin hing mua hinvdi muc dich dau tu di hudng lit suit vi NgSn hang cd y dinh vi cd khi nang gid cicchiing khoan nay din ngiy dio han. Chdng khoin gid din ngiy dio han cd gii tri dupexic dinh vi cd ngay dio han cu th^. Trong tnidng hpp chung khoin dupe bin h&n trudcthdi diem dio hpn, cic chdng khoin nay s6 dupe phin iopi lpi sang chdng khoin sin sing
d^bin.
Chdng khoin np dupe ghi nhan theo mnh gia vio ngiy giao dich. Lii dp thu cuachiing khoin trudc khi mua (d& vdi chdng khoin np tri lii sau) hoic lai nhan trudc chdphan bd (ddi vdi chiing khoin np tri 14i trudc) dupe phin inh Pen mt tii khoin riing.Ph^n chi^t khiu/php tr8: li chenh lech am/duong giua gii gdc vdi gii tri cua khoin tieng6m m?nh gii cng (+) lai ddn tich trudc khi mua (n^u cd) hoac trir (-} lai nhin trudc chdphan bo fneu cd), cdng dupe phin inh trin m^t tai khoin riSng.
TTiuyfe minh bio cio ai chinh ri8ng qu^ I1/2Q15
Trong kholing thai gian nam gift chiing khoan tip theo, cac chiing khoan nfcy dupeghi nhan theo mnh gia. Chiet khau/phu tri (n^i cd) ciia chiing khoin gin dn ngay daohan dupe ph^n b6 vao bao cao ket qua ho^t dpng kinh doanh riSng theo phuotig phapdudng thing trong suot thdi gian con lai udc tinh cija chiing khoan. s6 tien lai tra sau
dupe ghi nhin theo nguy^n tic; S6 tien lai don tich trudc khi mua dupe ghi giam gia triciia chinh chiing khoan do, d6i ling vdi ti khoan lai dp thu; va so tin !3i don tich sauthoi diem mua dupe ghi nhan vio thu nh|p ciia NgSn hang theo phutmg phap cdng ddn.S6 tiln lai nhan truce dupe hach toan phan bo vao thu nhSp lai dau tu chiing khoan theophuong phap dudng thing cho khoang thdi gian diu tu chiing khoan,
Dinh k i, chiing khoan giU d^n ngay dao h^n se dupe ^em xet ve kha n^ng gi^m gia.Chiing khoan dupe lp dp phong giam gia khi gia tri ghi so cao hon gia trj thj tnr6ng x^cdinh theo quy dinh tai Thong tu s6 22S/2009/TT-BTC ng^y 7 thang 12 nam 2009 vaTh6ng tu so 89/2013/TT-BTC ngay 28 thang 06 n5m 2013 ciia B^ Tai chinh- Trongtrudng hpp khong th^ xac dinh dupe gia tn thi tmbng ciia ch^ng khoan, cac chiing khoanse khong dupe trich lap dp phong- Dp phdng giam gia dupe ghi nh|n vao bao cao ket quahoat dpt^ kinh doanh ri^ng tren khoan mpc "LSi/(l6) thudn lie mua ban ch&ng khoan d^u
Bdi vdi trai phieu doanh nghiSp chua niem y^t trSn thi Dudng chiing khodn ho|ic chuadhng ky giao djch tr^n thi tnrong giao djeh ciia cac cor^ ty dai chiit^ chua niem yet thihen hanh trich lap du phong nii ro tin dung theo Thfing tu so 02/2013/TT-NHNN nhudupe trinh bay tai thuylt minh 4.2
S.2. Chung khoan sSn sang de bin
Chiii^ khoan dau tu san sai^ de ban bao gom cac ch^ng khoan tip va chiing khoanvon dupe Ng^n h^ng n^m giO v6i mpc dich dau tu va sin sang de b^n, khong thu^c lo^ichiing khoan mua vao ban ra thuiing xuyen nhung c^ th^ ban b^t cir l iic nao xet thiy co^. Boi voi chiing khoan von, Ngan hang khong phai la c6 dSng sang ]p; hoac khong ladoi tac chi^n lupc; ho^c khong cd kha nang chi ph^i nhat dinh vao gua trinh lap, quyetdjnh cac chinh sach tai chinh va hoat d^ne ciia doanh nghi^p nh|n d^u tu thot^ ^ua v^nban thoa thu^n cil nhan sp tham gia Hoi dong Quan tri/Ban Bi6u ^nh.
Chiing khoan v6n dupe ghi nhan theo gia goc vao ngAy giao djch v^ luon dupe phinanh theo gia g6o tion^ thbi gian nlm gifl ti p theo.
in giong nhu chiing khoan gid d^n ngay dao hpn khac
Binh ky, chiing khoin sin sai^ 0k ban se dupe xem xet ve kM n3ng giam gia. Chiingkhoan dupe l$p dp phong giam gia khi gia trj ghi so cao hon gia thi trudng xac dinh theoquy dinh tpi Th6ng tu s6 228/2009/TT-BTC ngay 7 thang 12 nSm 2009. Ttong trudnghpp khdng the xac dinh dupe gia trj thj trudng cda chiii^ kho^n, c^c chdng khoan sikhong dupe trich lap dp phdng. Dp phdng giam gia dupe ghi nhan v^o bao cao k^t quahot d^ng kinh doanh rieng tren khoan mpc "Lai/(18) thuan tie mua ban chiing khoan dau
6. Tien va ede khoin tinmg dinmg tien
Tien va cac khoin tuong duong bao gom ti^n mat, vang, da qn^, tiSn gtri t^i Nganhang NM nude, tin phieu chinh ph^ va cac giay to cd gia ngln l^in k^c du di^u ki^nchiet khau vdi NHNN, cac khoan ti^n giii thanh toan va tidn gdi, cho vay tai cac t6 chdc
Thayk minh bio cao tai chfnh rieng quy 11/2015
lln dung khac co thai hyn dao htm kh6ng qua ba thing kl th ngay gtri va cic khoan mpcchiing khoan co thai han thu hoi hoic dao han khong qua ba tMng k tit ngiy mua.
7.Dy phong cho We cam kit ngoai bang
Theo Thong tu so 02/2013/TT-NHNN va ThSng ttt si 09/20 H/TT-NHNN WaNgSn hing Nhi nude, tl chirc tin dung phii thirc hiSn phin loai va trich lap dy phong tiliro dii vdi cic khoan bao llnh, chip nh^n thanh toin vi cam kit cho vay kh3ng hiyngang v6 dilu ki^n va c6 thdi diim thyc Min ey the (gyi chung la cac khoan cam ketngoai bang) vao cac nhom quy dinh tai Bieu 10 ciia Thong tir s8 02/2013/TT-NHNN.Theo do, cac khoan cam ket ngoai bang dtryc phan logi theo cie miic d^ nli ro nhu sau;N^ du ti^u chu^n, N^ ^n chO ^, N^ du^i ti^u chuan, Na nghi t^a va Ny c6 kM nangmat von dua vao tinh trang q^ han va cac yeu t6 dinh tinh kMc.
Theo ThSng. tu 02/2013/TT-NHNN, Ngan hang chi thuc hi n pMn lo^i m? d i vdicac cam ket ngo^i bang d^ quan ly, gi^m sit chit luyng tin dung khong thirc hien trichl^p dy phong r^i ro.
8.Nguyen tic va phirtmg phip ghi nh^n thu^ thu nh^p doanh nghi^p vi cbi pbfthue thu nh^p doanh nghi^p
8.1.Thue thu nhap hi^n hinhTii sin thui vi thug pMi np cho nim bi^c hanh va cac nim tn/dc duyc xic djnh
bang gia tri dtr kiln phai npp cho (hoac dmjc thu h8i tCr) ca quan thui, ip dpng niiic thuesuat va cic lugt thui c6 hi^u lye vio iigiy l^p bio cio.
Thui thu nhap doanh nghiep Men hanh duyc ghi nh^n vio kit qui hogt <3^ng kinhdoanh rieng ngoai trir tnrang hap thui thu nh|p phit sinh lien quan den m^t khoin mycduyc ghi thing vio vin chu s0 him, trong trutn^ hyp niy, thue thu nhap doanh ngMyphi|n hinh cung duoc ghi nhan true tiep vio v5n chi sb hftu.
Ngin hii^ chi duyc bu trir cac tai sin thue thu nh|p doanh nghilp Men hanh vi thuithu nhip doanh ngMep M|n hanh phii tri kM NgSn hang co quyen hyp phip duyc bh trhgiiia tii sin thui thu nhip doanh nghiep hien hanh vcri thui thu nhp doanh ngMyp M|nhinh phii nip vi Ngan hang du dinh thanh toin thui thu nh|p doanh ngMyp M$n hinhphii tri vi tai sin thui thu nhap doanh nghiip hi?n hanh tren ca scr thulin.
Cic Mo cio thui cila Ngin hang se chiu sy kiim tra cia ca quan thui. Do viic ipdyng luit vi We quy dinh ve thue doi v6i cic loyi nghiep vu khac nhau c6 thi duyc giiitMch theo tdiiiu Wch khic nhau, si thui duyc trinh bay trSn cic bio Wo tai chinh rilngci thi s8 bj thay doi theo quyet dinh cuii cdng cila ca quan thue.
8.2.Thu! thu nhip doanh nghifp hoSn Lai
Thui thu nhip doanh nghiyp hoan lyi duyc xic dinh cho cic khoin chinh l|ch t^mthai tai ngay l|p bang cin d6i ke toin rieng gifla ca sd tinh thui thu nhap cua cic tai sinvi ny phii tri vi gii tri gM si cua chung duyc trinh biy tren bao cio tii chinh rieng giBaniendy.
Thui thu nhgp doanh nghilp hoSn 1^ phai tri ^ryc g|hi nh|n cho tat ci nhQng chlnhl|ch tgm th^ri chiu thue.
Tii sin thui thu nhip doanh ngM|p hoan lgi duyc ghi nhan cho tat ci nhttng chenhl|ch t^m thdi duyc khau trir, gii trj duyc khau trit chuyin sang cac nam sau cia cickhoan lo tinh thui vi cic khoin uu dai thui chua sd dyng, kM chic chin trong tuong iai
Thuyit ininh bio cio tai chi'nh rieng quj 11/2015
Ngan hing chi trich l|p cic quy neutrSn tit lpi nhu^n sau thulvaocuoinimtii chinh.
Kh6ng quy djnh
25% vln dilu le
100%vondilul^
Muctdida
Theo quyet dinh ciia D^i h^ico dong hang nim
10%lpinhuansauthul
5% lpi nhu^n sau thue
Mwc trich 14p
Cic qu^ khic
QuydpphdngtMchinh
Qu^ du trit bfl sungvon dieu 1^
se cd l^ ^ri nhu|n tinh thue dl sil dpng nhOng chenh lch dupe kh^u trir, cac khoin 15 tinhthul vi cic mi dii thul chua sii dung nay.
Tai sin thue thu nh|p doanh nghi^p hoSn lai vi thue Ihu nh^p doanh nghicp ho3n laiphii tri dir^c xac dinh theo thue suat du tinh s5 dp dyng cho nam tai chinh khi tii sindu^e thu hfii hay cong np dupe thanh toin, dpa trn cac mite thu su^t va lu|t ihu c6hi^u Ipc vio ngiy lap bao cao.
Thue thu nhp doanh nghi^p hoin lai dupe ghi nh^n vio bio cio ket qua ho t dpngkinh doanh rieng t^oai trit truong hpp thu^ thu nhip phat shth lien quan den mot khoanmuc dupe ghi thing vio v6n chii sd h&u, trong trutmg hpp niy, thue thu nhip doanhnghi^p hoSn lai cfing dupe ghi nl^in trpc ii^p vio v&i chii sd huu.
9.Ki toin cic khoan von vay
Ngan hang ghi nh^n von vay theo s6 tiin goc ghi tren cic hpp d^ig vay. Chi phi 13ivay dupe hach toin trin cp sd dp chi.
10.Vonchusdhuu
10.1C6 phiiu qu^
Din thdi diim ngay 30 thing 06 nim 2015, Ngin hang nim giQ 6.090.000 co phieuqu^ vdi ting gii trj la 78.273 tripu d^ng dupe mua tu ngay 02 thing 01 nim 2014 d^n
ngay 16 thing 01 nim 2014,
10.2Trich lap vi sir dpng cac quy tir lpi nhuin san thue
Theo Ngh) dinh s^ 57/2012/ND-CP cd hi^u lire tir ngay 20 thing 7 nim 2012 vi theoDilu 1$ cua Ngan hang, Ngin hii^ trich lap quy theo t^ 1^ ph^n Him cua lpi nhuin sauthue nhu sau:
Thuyft minh bio cio tii chinh riSng guy 11/2015
(*)T6ng gid tri theo h^p ding dupe tinh theo ^ gid ngdy bit d&u hitu Ipc da hpp ding.
16.062
16.062
24.132
1.119
25.251
CAngnp
sA ke toin (theo
Ijpbiocio)
20.150
20.150
Tiisin
TOI%^n
22.631.885
13.229.418
35.861.303
33.787.639
10.862.235
44.640.874
gii ngiy hi^u lpc
TAng gii trj theohpp dAng (theo tj-
cic tai san tai chinh kbAc
Cf.ng cp tai chinh phii stnh khic
- Giao dich Wong lai tiAn tA
+ Bin quyAn chpn bin
2
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- Bin quyAn chon tiAn t6
i + Mua. quyAn chpn bin
] -t Mua quyfin chpn mua
! - Mua quyAn ebon tiin t$
] - Giao djch hoin dAi tiAn tS• - Giao djch ky h^n riiti 16
1 i Cong cV tai chinh phii stnh ltn tj
iTainohv 31.03.2015
2 ICOngcu lai chinh ph^l stnh khic
- Giao djch Wong iai t i An t6
+ Bin quyfei chon ban
+ Bin quyk chpn mua
- Bin quyen chpn tiAn t
+ Mua quyAn chpn bin~t Mua quyen chpn mua
- Mua quy^ ^n chpn tien t^
- Giao dich hoin dfl i t i^n t^- Giao djch ky hpn tien 1^
Cong cu tii chinh phii stnh tiAn t^Tai noa^ 30.06.2015
1
CAc cong en tai chinh phai sinh vA2.
uTS3S
Ting :
13. Chung khodn kinh doanh khic 1- Chung khoan V6n nude ngoii 1
Tat ngiy
- Chung khoan V6n do cic TCKT trong nude phat hsinh
- Ch^na khoan Np nude ngoai- Chimg khoan do die TCKT ttong nude phi) hanh
- Chung khoin do cicTCTD khic trong nude phathinh- Ch^n^ khoin Chinh pbuLl.ChOngkboii.No-
Chi tiSu
V. Thong tin bo sung cho cac khoan nxifC trinh bky trong Bang can ^^oi ke tain
Sfilieungiiy 31 thing 12 nam 2014 du^e trinh ^y theo s^ lieu da idem tain
1. Chung khoan kinh doanh
(Dvt: tri^u VND)
Thuyh min^ bao cio tai chlnh rieng quy 11/2015
^ing cuot quy I nam ^uio. ^o uu uu pnuug euoi quy u uain i.oong Mo cdo tai chinh riSng quy m nSttf2015 ctia NgAn hang
ri s\r thay doi (tSng/giam) cua d\r phong rui ro tin dung (*)
Theo Biu 8 Thong tu 02/2013/TT->fHNN, Ngan Mng tinh va trich lap dtf pilingnil ro tin dung hang quy trong vong ISngay lAmvj^cdau tiencOa quy tiep theo.
Vi vay, s5 du d\r phong rui ro tin dung trinh My tren bAng can d6i k^ toan riSnggifia nifti d3 tai ngay 30 thang 06 nStn 2015 pMn Anh so du d(r phong riti ro tindyng cu5i qu^ 1 Mm 2015. S6 du du phbng cu&i quy D nlm 2015 se duiyc ghi nh^n
.146.5431
Tai ngAy12.20343
83.477.625
35.947.564
Tai ugly30.06.2015
tW
Chi li fet
n? theo thoi gian
N(j ddi han
Phan tich dir
S7.146.543
555.154
245.592
535.671
Ti ngiy
184.749
506 436
540.222
T^inghy30.06.2(115
Tflna
N^ nghi ng^
N^du^iti&iehuin
N^ ^ii l i ^ ^u chu^n
Chi titu
Phan ticb chat lugmg n<f cho vay
97.146.543
611^751
T*i ngiy31.12.2014
B3.477.35
Ti ngdy
T&ne
N^ cho vay du^e Ichoanh vl u^ chit xij ly
Cio khoan tra ihay khdch h^ng
Cho vay cdc t& chile kinh te, ca nhSn tron^mrcrc
Chi t lSn
'. Cho vay khach hang
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10,86
T^ phSn n^m
12.2014
6.74
31,,,1
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T
10,86
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y 30.06.2015
66.474
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P Chiing khoSn
lie
CingtyCR^ ^ngVi
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Danh s^ch cac cong ty H^n kit
2.883.284
Tpi ngiy31.12.2014
2.891.161(161.958)
Tgi ngiy30.06.2015
t^tdoanb
iR
han
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1
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ocongty
Chi
Dp piling giAm gis
CAc khoan dSu IP VI
6. G6p von, au tu d^i han
PhSn tfch gia trj dau tir theo loai hinh dan tir
19.923.493
16.518217
3.631.657"
Tpi ngiy1.12.2014
_
22.844.698
(243.255)
165776iif
Talngiy30.06.2015
den ngSy dAo h^n
Sy din han
ursAngd^bSn
Tingdditpgia
mgkhoSns
Cbltieu
b. Dp phing chiing khoaia. Gia trj ching khoAn
c. Dp phing giam gia oh
a. Chiing khoSn Np
(*) Bao g6m dir ph^ng n)i ro chung khoan diu to
5. Chiing khoan dau fir
330.767(258 771)
(240 S13)
33U.707
Dp Ph4 hecpthl
661.596
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DppbSngchun^
TaipgAy31.O3.2O15
Dp pbiiig glim do xii \f edc khoAn npkb6 thu hit bang neuin dp phing
Dp phing nil ra trich lp trong k /(Ho^^nhap dp phong trong ky)
Ky trade
Taingiy 30.06.2015
Dp phing gi Am do ^i) iy cAc khoAn op
Dp phong nil to trich lap trong ky/(Hoin nhSp dir pil^n^ trong ky)
TpingSy01.04.20l5
K^niy
Thuy^l minh bSo cio tsi chiiih rieng quy U/2015
3.008.378
Ti ngiy
1.141
3.001.141
T.i ngky30.06.2015
- Tir 12 thang den dinM J nam
- Dudi 12 th^ng
ChOng chi tiia gui
Cbi ti^u
10. Ph^t hinh giiy tor co gia thong thir^^ng
101.471.428
53.925
11.682.049
2381.244
11.424.400
Tgi ngiy
103.688.902
12.337.835
2.600.444
9.322.566
11.923.010
Tgingiy
TingTi^n giH ky quf
Ti^n gihi v6n ehoyen ding
- Ti^n gill c6 ky hgn bang ngogi 1^
- Ti6n giH c^ kj han bang VND
Tiinguinlkyhgn
- Ti^n giri khong ky h^n ba^ ngogi tf
- Tiin gili khSng k^ hgn bang VND
Tien giH khOng ky han
ChiU^n
Sen ngay 30 thing 06 nam 2016, Exunbank khSngph^sinh tai son di dam boo tien vo
9. Tien giri cna khach h^ng
41.043.340
11.489.074
7.639.074
3.850O00
29.554.288
5.879.500
23.570.000
29.449.500
13.991
90.775
104.788
Tgi ngly31.12.2014
7201.185
2.885285
1.895295
1.000.000
4.305.890
1.590.305
2.600.000
4.180.305
12S42
102.E43
115.883
Tgi ngly30.06.2015
Ting tien gui v^ viy cui c^c IX. i H khic
TSng
-Bangngo^l^
-BangVND
8 J. Vy c*c TCTD khic
T6hg- Bang ngogi I^
-B^gVND
b. TiSn giti c^ ^ ky hgn
- Bang ngogi I?
-Bang VND
a. Tien gui khflng ky hon
8.1. Tiia girl ciin cic TCTD kluic
Chi ^n
8. Tien g^^ivavaycic TCTD khSc
8.613
T?i ngiy31.12.2014
5.088
T^ingiiy30.06.2015
Ting
2. Vsy B^ Tii chinh1. Vav NHNN
cum.
7. Cac khoan n^ Chlnh phu va NHNN
Thuy& minh Mo c^o t^i chinh rieng quy 11/2015
31.12.2014Ti ugiy
30.062015
Thi s^n thu* thu nhan boin li
- Khoan ho^n nh^p tai s^n thu* TN hoBn I <25 dtr^c ghi
- Thi shn thuc TN hoan lai li*n quan d*n khohn tm d&i
Hnhtho^chdasudung
- Tai san (W TN hoBn i^i lien quxi dSn khoin 16 tinh
- TOi san Ihue TN hoan lai li f in quan d*n kho^n ch*nh
Chi ticu
12.2 Thue thu nhap hoSn lai
a. Tai san (hue thu nh^p hoan Igi
13.867
30.062015
So con
713132366
si^,^
202.2512 366
S^pbiinhp
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(117.071)
3906
ti ngiy01.01.2015
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10.Cackhoanphi,l^phivacac
kho^nph&inOpkbac
7.Thuenhad^t6. Thuet^inguy6n
5. ThuS sit dung von NSNN
2.Tbuctieulhudacbiet1. ThuS GTGT
Chitttn
12. Tlnh hinh thi^c hi^o nghta vu v^^i NSNN vJ> tbue thu nhap hoan lp
12.1. Tinh hinh thi c hi^n nghia vu voi NSNN
1.580.660
1.584.182
Ti ugly31.12.2014
T^ue 1 1.856.181
-DirphOngniirokhac 1
-Dp pbbngcho c&cdich vu thadh toad i
- D^ ph^ng d^ v6i cdc cam ket ^ua ra j
f i.5
Ti ngiy30.06.2015
Dirphodgniirokhac:
C4c khoad phJi t ii bin ogo^i
GkklioanphilJMnljib^
Cbi liEu
11. Cat khoan ntj khfic
3.008.378
3.000.000
3.001.141
3 000.000
T^dg
-TO]2thSnB<!^ndu^i5nSm
-DinJi 12 thing
K^phi*d- TO 5 dam 11^ ln
Thuy^t minh bao cao lai chinh ri^ng qu^ 11/2015
T^idgiy31.12.201^
Ti ngly30.06.2015
- Gidtri da phliD V6d CSH
-Gidtriiiuph^iinp
-T^nggidtriCo/iWe dffi
-Giatric^ph^lVinCSH
-Giatrjc^uph^inp-TOaggiiltti
Traiphiiu ckuyin d6i
13.2. Thuyt minh ve cic cfing c^ til chfnh phiic h^p
14^64360
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15396
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513^S3
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t
13.vn vi cdc qnf c^a TfS chirr tin dyng
1T1 Baocao tilth hinhthaydoiv on chn
Ti ugiy31.11.2OH
T^lngiy30.06.Z01S
Tiiulthunhiphdadlfipf aaitri
- Kho^d ho^n nh^p thu^ TN hc^n ]^i dS dupe ghi nh^n litcickytnidc
- TW TN holn lai ph i tea phft siah th cdc khoin chnhI^ch tarn th&i chju lhu
Chit.™
b. Thul thu nbap boSn lai phii tri
Thuya minh bdo do t^t chtah ri6ng qu^ I^2QI5
1J68.96J
293
93.496
127.892
1.147.284
Qu^IL2014
1.326.278
6.349
1.202.489
Qi n/2015
TingChi phi hot d(mg tin dgng khic
Tti lai t i n thuf tai chinh
Tri lai phit hinh gily lit c6 gli
Trilditi^nvay
Triiiiti&igiMChi t l Ou
15. Chi phi lii vi cic khoan chi phi turmg tv
2.093.939
11
34263
369.669
1.535.237
154 758
Qu^n/2014
1.982.701
7.117
28.561
374 717
Qu^ It/2015
TingThu khic th hogt dOng Un dpug
Thu nh^p 131 dio thu^ iii chlnh
Thu t& nghi^p vp bio linh ngf in hing
- Thu ldi Ih ch^ng khofa diu tir
- Thu ISi 10 chtag khodn kinh doanh
Thu ldi to kinh doanh, dhu tu chfog khoin Np:Thu nh^p lai cho vay khich htog
Thu nh^p lai li^n gfr iChi tiSu
VI. Thong tin bo sung cho cic hhoan muc trinh bay trong Bao c^o ket qui ho^t
png kinh doanh. (So lifu Quy F^2014 du^e trinh bky theo so Uen da Idem loan)
14. Thu nh^p lai vk cic kboin thu nhap titong ta (*)
Ciphi^uiradaiC6 phieu Ihutag
CatiicdStra^Cophan^dong)
Ci tire d^ tr^/Tii^ si ci ph^n
10.000 dng/c6 phiu
1.229.432.904
1J29.432.904
(6.090.0O0)
(6.O90.0O0)
1.229.432.904
1.229.432.904
(6.090.000)
(6.090.000)
1.235.522.904! 1.235.522.904
1.235.522.904 ! 1J35.522.904
1.235^22.904 1^35.S22.^04
T|l ngiy31.12.2914
Tgingiiy30.06.2015
* M|nh gia co phieu dang lira hitah (VND)
+ Ci phieu Pu (^i
+ Ci phi^u phi thang
- S* lupng c^ phi^u dang l ira htah
+ C3 phieu uu (Ki
+ Co phi^u ph^ thSng
- Si lupng c6 phiiu dupe mua l^i
+ C^ phiiu uu dSi
+ C5 phieu phi thSng
- Si lupng co phieu dd bin ra ccng chung
- Si lupng co phieu dang k^ phSl hinh
13.3. Co phieu
Thuy& minh bio cho t&i chfnh ri^ng qu^ 11/2015
(18.078)
(18.193)
31
115
<sm
(2.556)
26
24144
Qu^ n/2015 1 Qu^n/2014
T6ngCickho^nthunh^pkhac
tChi)duphiinE giam gia khodn gdp von, d^u tud^ihan
- Tir gdp von, diiu tu did hsm (h^ch todn tr^n TK 34)
- Tir ch^ ^ng kho f ln V^n d^u ttr^hach toan tr^n TK 15)
- Tir chiing kho^n Von kinh doanh (h^ch to^n tten TK 14)
C^ t^c nh^n du^e iroi^ ky tit gdp von, d^u tu mua c6 ph^in
Cbi ticu
IS. LS tit gdp v6n, mua co ph^n
Qu -m2OI4
(2,1^
2,125
QafWIOlS
(L5) thui^ til hot d^ng kinh dcanh chiing kho^n d^u hi
^Cbi^ho^n uh^p d^ phong giam gia chiing kho^n d^u tu
Chi phi ve mua ban chiing kho^n iku tu
Thu nhjlp til mua ^n chiing khodn d^u orChi tiu
IT. Lo thuan tir ho^t dng kinh doanh (mua/bdn) chdug khoin dan tir
Qn^I^O14<M n/2015
Lai/(I_S) Ihu^ til hoat d^ng mua bin ehfcig kho^n kinhChi phi du phdng giam gi ^ ^ chiing khofc kinh doanh
Chi phi vS mua bdn chung khoan kinh doanh
Tliu nhi^i tu mua ban chiing khoan kinh doanh
Cbiticii
16. Lai /(Lo) thuan tir ho?t d^ng kinh doanh (mna/bii> chirng khoan kinbdoanh
lh bao C3O lai chinh ri^ng quy n/2015
14.106
7.510
yBif^6.231
1.260.139
231 8)5
Tfingiy
Cdc khoan pbdi trd cac ben l ite quan
Cdc khoan pbii thu cic ben l ite quan
LS du trd cho cac bdn litn ouan
Dau tu vdo cdng ty l ien kit vd cflna tv conCbo cac b^^ lite quan kh^ vav
Tiln giiri tti i e^c c6ng ty lien kit vd c6ng ty conTiln gui ttr cdc ben l ien quan kMc
Tien giri cha c6ng ty lien kit v^ c6ng ty con
Chi tHn
VII. Cac thong tin khac
20.CiSc hoot d^ng ngopi bing kh&c mk TCTD phii chiu rui ro ^^ng kl (trpng
yiu)Ngoai trii cac kho^n mpc ago^i b^ng dS trinh bay trSn b^ng can d6i k^ loan giQa niSn
dp, NgSn h^ng khong co ho^t dng ngoai b^^g n^o kMc ph&i chju ^ ^ii ro d^ng kl.
21.Giao djch voi c^c ben lien quan
Tai thai diem ng^y 30 thing 06 nSm 2015, so du cha Ng^n h^ng vdi cac b6n USn quan
451.969
15 826
57
4 678
109.577
44.488
114.951
1S17
Qn^II/2014
598.494
10267
75
6.651
94.523
43.14?
11S.921
3.228
18.100
317 57?
Quy H/2015
Tim
7.Chiphihotd^HBkhie
6. Chi phi dp phing (th^ng linh chi phi dp piling riii ro tindpng nfli vi ngoai bang, chi phi dp phhng cluing khoin)
S. Chi n^p phi bio hlim, bao toin tiia gfH c^a khich
- Chi ve cic hoal d^ng doan Ihe cua TCTD
Trond6:-C8ngticphl
4. Chi eho hoat dpng quin 1J cfliig vp:
Trong Hi khlu hao f f l i sdn cl dpih
3. Chi vl tdi sdn:
-Chitrpclp
- Cdc khodn chi d6ng g6p Iheo luong
Trong id: - Chi l irong va php cap
2.Cblphfchonh5nvite
1. Chi n$p Ihul vi Me Idiodn phi, If phiChi lite
19. Chiphihoata^ng
lhritegqu^ 11/2015
VIII. Quin ^ nii ro tii chinh23. Chinh sach quan bf rui ro lien quan den cic cong cy tii chinh
23.1. Rui ro cong cu tii chinh
Myc tieu cCia Ngan hang ia quan 1^ rui ro m$t each thich ding tror^ gidi han chophdp. Do vay, viyc sir dyng cic cong cy tii chinh bao g^m nhin tien giri ciia khach hin^vi dau tit vio cic tii sin tii chinh co chit luyng cao dyt duyc miic ch^nh ISch lai suit
44.649.S74
1.865.353
42.784.521
TrieudingCic cSng en tii chinh nhii stub
Tingc^ng
Nuflcngoii
Trongnuflc
Cic cong c^ tii chinh phii sinh t^i ngiy 30 thing 06 nim 2015
8.461.805
1.448
8.460.357
Trieudong
Cam kk bio Hnh
T^ ^ng c$ng
Nudcngoii
Trong nuflc
Cam ket bio lanh t^i ngiy 30 thing 06 nim 2015
103.6SS.902
1 576 157
102112 745
Tri*,flW
Jiich hingnguicuaTSagt
TJ0L2K
980 325
6 220960
Tri^u fling
c TCTD khicvaycTlingfrivi
Ting^ng
Ngoii nir*;
Trong nmfc
Cong n^t^i ngiy 30 thing 06 nim 2015
23.OS7.9S3
Tri^j aAng
S& (haka cia cluing khoin kinhdoinh vi chiing khodn Sia lit
S3.477.42S 9.202.334
Tri?u d^i | Trifu dSng
T4ng<H,nychov,y | T^ngO^g^ivicicTCKTvicdntaSn j ^tcto^^c
T^ngc^ngNgoii nuflc
22. Mijc a^ tjp trung tbeo kbu v^c d^ I) cua eic tii sin. cong n^ vi cic khoinmyc ngo^ii bing
Tii sin tai ngiy 30 thing 06 nitn 2015
Thuyit minh bio cao tii chfnh ri^ng qu^ n/2015
dn thiet da trcr thanh ho^t dgng mang tinh then chdt ciia Ngan hdng. Xet tit khia canhqudn ly nii to, dilu ndy ddi hoi Ngan hang k^t hop mot each can doi giila ede khodn chovay cac cd nhSn va to chiic thugc ede miic do tin cdy khdc nhau, bang dong ngi te cungnhtr ngoai t?, ciing nhu cac cam kit ngogi bang nhir bao lanh va thti tin dyng. BSn cynhd^, Ngan h&ng ciing dau tn myt phan v6n luu dpng cho ede ngan hang khac vay. NbBng
rui ro lien quan den trao doi ngoai tg va thay doi lai suat dugc quan ly thdng qua ap dungh^n mire tr^ng thai nhdm h^n chl sy tdp trung qua mire d^ng thbi tham gia yao cac hoatdng cd tac dung can bing l<5n nhau de gidm thilu nii ro. Thdng qua yi?c n^m giO nhi^utai san la cac cong cu t^i chinh co chit lir^mg cao, eo ciu bang can ddi kl toan rieng cua
Ngan hdng cd d^ kha nang phhng ngira rui ro tt^ng yeu trong qud trinh ho^t d^ng kinhdoanh va dam biio khd ndng thanh khodn.
Trong qu^ trinh quan iy nii ro tin dung, NgSn hdng da sir dung cd hi?u qui quy trinhtin dung trong do ghi chi tiet chc chinh sdeh va thu tuc cho vay cung nhu cac hucmg danthirc hign d^ chuan hda cac hoat d^ng tin dung cia Ngan hang. Rii ro thanh kho^n duuohim che chi yeu thong qua viec nam gilt mdt s^ itrong ion tdi san dudi d^ng cac cong cu
tdi chinh chit lu^ng cao, cac tai sin tign va tuong dircmg tien dudi dang tai khodn ^ostro,cac khoan tiln gii tai Ngan hang Nha nude Vj^t Nam va ca^ t6 chuc tin dung khac. Cac
tj 16 an toan cd tinh din yeu to nii ro cung du^c si dung de quan 1 rii ro thanh khodn.Ngan hdng thudng tien hanh danh gia chdnh l|ch lai sudt, so sanh vdi cac th| truingtrong nude va qudc t! dl cd nhing dilu chinh kjp thdi. Them vdo do, vi?c dp dyng edequy trinh qudn 1^ nii ro noi b^ cung tro ndn hi|u qua hon. Vi|c do cho phSp Ngan hdi^giam sdt hi|u qua hon ede biln doi ve v6n vd gidm ede sai sot cd thl xay ra ciing nhunhftng thu tuc phiic tap khong cdn thilt.
23.2. Rui ro tin dung
Rili ro tin dung la khd ndng xay ra t^n that trong hoat dung ngdn hang cua tl chtic tindqng do khach hdng khong th\rc hlen ho^ic khdng cd khd ndng thuc hi^n nghia v^ ciiaminh theo cam kit.
Ngan hdng kilm sodt vd qudn ly nii ro tin dung bdng edeh thilt 14p han mire tin dyngtuong iing vdi miie d^ rOi ro ma Ngdn hang cd thl chip nh|n dugc doi vdi moi khachhdng vd doi vdi mli lmh vuc dia ly, nganh nghl, va bdi^ edeh gidm sdt cac nii ro theonhUng han mire d6.
Ngan hang da thilt l p quy trinh soat xet chit luong tin dyng cho phdp du bdo sdmnhitng thay doi vl tnuc do tin cdy cua khach hdng, bao gdm ca vigc rd. sodt tai sdn ddm
bdo thu^ng xuyen. H^n m^c tin dyng doi vdi m5i khdeh hang dirge thidt ldp thong quavic sir dung h? thing xep hang tin dung, trong dd moi khdeh hang dirge xep loai d m^tmiic do rui ro. Muc do nii ro ndy cd thl dugc siia doi, c4p nhat thudng xuySn.
24. Rdi ro thi tnrimg
24.1 Ruiro ISisuat
Thdi han djnh l^i lai suit thyc te la 1hri h^n cdn l^i tinh tir thdi diem l^p bao cao chotdi ky dinh lai ldi suit gin nhat ciia ede khoan myc tdi sdn vd nguln von.
Cdc gia dinh vd dieu kign sau dugc dp dyng trong phln tich thin h^n djnh lyi lai suit
th^c tl ciia ede tdi sdn vd cdng ng ciia Ngte hdng:
Thuylt minh bdo cdo tai ohinh ridng qu? n/20 IS
^ Tiin m|t, vAng bac, da quy, gop von diu tu dAi han va cAc tAi sAn c6 khAc (baogim tai sAn c^ dinh va tai san cd khAc) duyc phAn loai la rhang khoAn myc khongchiu lai;
^Tiin giii tai Ngan Mi^ NM nude Vi^t Nam duqc xcp lo^i ti^n giii ihanh to^n dodo thai h^n dinh lai 15i suit th^c t^ dugc xep loai d^n m^t thang;
^Thai han dinh lai lai suit thuc ti ciia chm^ khoan diu tu vk chting khoan Idnhdoanh dugic tinh dya tr*n thin gian dao han th^c ti tai thai diem l|p Mo cao ciiatirog loai chirng khoan;
*• Thai han dinh lai ISi suit thttc ti ciia cac kho^n ti^n gili v^ cho vay c^ ^c TCTD; cackho^i cho vay khach hang; ^e kho^n na chinh phii va Ngln h^ng Nha mtdc Vi^tNam; c^c kho^n tiin g^ va vay cac Ti chlic tin dpng va kho^n mttc ti^n giM ciiakhach hang duac xac djnh nhu sau;
- Cac kho^n myc c6 lai suat co dinh trong suit thdi gian ciia h^p d6ng: Thin handjnh lai lit suit thirc ti dua tren thdi gian c6n lai ciia hap doi^ tinh ttr thai diem lap bao
co.
• C^c khodn myc co lai suit thA n6i; Th^i han djnh l^i lhi suit fltyc te dya trfn leydjnh lai ISi suit gin nhat tinh tit thdi diim lip bao cao.
^Thdi han djnh lai lai suit thirc ti ciia khoAn myc ph^t hanh giiy to c6 gii dua trfnthdi gian dao han con lai ciia timg loai giiy tit co gia;
*. Thai han djnh lai 131 suit thyc te ciia khoan myc nguon von tAi try u^ thAc diu tu,cho vay ma to chiic tin dung chiu nii ro duyc xac djnh dya tren thiti gian c6n lyicua hop dong tAi try tinh tu thai diem lap bAo cAo;
- Thiri han djnh lai lai suit ciia cac khoan ny khac duyc xAc djnh dya tren thiri gianthanh toAn udc tinh tuy vAo tinh chit ciia timg khoAn c6ng ny.
Thuyt minh bio cAo tai chinh ti&ig qi^ n/2015
24.2 ROi ro tien t^Riii ro tiin t li nii ro mi gii trj ciia cic c6ng cy lii chlnh b\ thay d^i xu^t phit tCr nhOng
fhay dAi v6 ty gii.
Ngin hang Aroc thinh l i va hoat dSng tyi Vi t Nam v6i d^ng ti n bio cao li VND,d^ng ti^n giao dich chinh ciia Ngin hing cung la VND, m^t phan la ving, Do la My, D6ngEuro va cic ngoyi t^ khac. Ngin hing da dua ra mSt h^ thfing hgn miic de quan 1^ trang th^cua cic dAng ti^n. Trang thii dAng tiln diroc ^uin ly Ixen^o s^ hing ngiy vi chi^n lw?cphbng ngira nli ro diroc Ngan hang sil dpng de dim bio ring tryng thii cua cic d&ng ti^n
duoc duy tri trong ban mic di thiSt lip.Phin loyi til sin vi cSng ny theo loyi ti^n t^ di duyc quy dAi sang VND
thing 06 nim 2015 nhu sau:
ThuySt minh bio c&o til chinh riing quy n/2015
IIMJIH, I^ ill
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24.3 Rfti ro thanh khoan
Riii ro thanh khoan la riii ro Ngan hdng gap kh6 khan trong vic thuc hi|n nhttngngMa vu cho cac cong np tai chinh. Riii ro lhanh khodn phat sinh khi Ngdn hang co thekhdng dii kha nang thpc hi^n nghia vu tra np khi nhung khodn c6ng np nay den han ifnhftng thai dilm binh^^ur^ng hodc kh6 khan. Dl giara thilu riii ro thanh khoan, Ngdnhang huy ddng tu nhieu nguon da dpng khdc ngodi nguln von co ban ciia NgSn hang,ding thoi Ngan hang c6 chinh sdch qu^n ^^ t^i san co tinh thanh kho^n linh ho^t, theod5i dong tiSn tuong lai va tinh thanh kho^n hang ngay. Ngiin h^ng cung danh gia d6ngti^i d^ ki^n va kha n5ng sin c6 cia tM s^n dam bdo hidn tai trong tnrdng hop cln huyd^ng them nguSn v6n.
Th^i gian d^o han ciia c^c tM s^^ va cdng np thi hi^n th&i gian con l^i c^a t^i sanva cong no tinh tir ng^y lap bao cio d^n ngay thanh to^n theo quy djnh trong hpp d^ngho^c trong di^u kho^n phat hanh.
Che gia dinh vk dieu ki^n sau dupe ^p dpng troi^ pMn tich thdi gian din h^n ciia
e^e tai san v^ cdng np ciia Ngan hang:t- Tiln giii tai NgSn hang Nha nude Vi^t Nam dupe xlp lo^i vko tiln g^i thanhtodn, trong d6 bao glm tiSn giii dp trft bit budc;
^Thai gian dho han ciia chiing khoan dlu tu dttpc tinh dpa tr6n ng^y d^o hpn ciia
timg lo^i chiing kho^n;
>. Thbi gian din han cQa e^e khoan tiln gui v^ cho vay cac TCTD vk eke kho&n chovay khach hang dupe xdc dinh dpa vao ngly din han ciia hpp ding quy djnh. Thpigian din han thuc tl c6 th! thay doi do eke khi udc cho vay dupe gia ipm;
^Thoi gian din han ciia ede khodn din tu gdp vln mua co phln dupe cot 14 hemm^t n3m do chc kho^n dlu tu ndy khlng c6 thdi gian dio han xdc dinh;
^Cdc khodn tiln giii, tiln vay ciia ede tl chiic tin dpng va ede khoan tien giM ciiakhach hdng dupe xdc dinh dpa vdo tinh chit ciia ede khodn ndy hodc thdi gian ddoh^n P^n hpp ding. Tai khodn Vostto vd tiln giii ttianh todn dupe thpc hidn giaodich theo y^u cau ciia khach hdng va do d6 dupe xlp loai khong ky han. Thdi gianddo han doi vdi cac khodn vay vd tien giii ky han dupe xac djnh dpa ttdn ngdy dinhan theo hpp ding. Trong thpc te, ede khoan ndy co the dupe quay vdng vd do d6duy tri trong thdi gian ddi hem thdi gian ddo han ban ddu;
• Thdi gian den h^n ciia tdi sdn co djnh dupe xdc djnh dpa vdo thM gian si dpnghdu ich cdn I^i ciia tdi sdn;
Thuyet minh bdo cdo tai chinh riSng quy 11/2015
s a
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IS
M 1
40.362.478
32.773.062
2.112.306
34.885.368
600.111
3.214.967
1.662.032
T^i ngiy31.12.2014
13.791.291
7.854.435
1.100.4068.954.841
491.2982.468.498
1.876.654
Tgi ughy30.06.2015
T^nge^ng
2. Tien gici co hyhanvii cho vay cac TCTDiu6i 3 ihing
1. Tien gin khongkyh^
IV. Tien grri tai v^ cho vay cac TCTD kh^c
ffl. Chilng khoan c6 ky h?n du^i 3 thing
II. Tiln gili Bi Ngan h^ng Nh^ nudeLTilnmattaiquy
Chi tieu
Thuylt minh tiln va c^c kho^ tirong duong tien t^i thrii dilm dlu ky va cuSi k^ trongbio cao lint chuyin tien t| giira nien dg.
149.4364 489 199
1.10010.100
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Hi
89.3364 549 299
IL 01^^^ii^uehitih
•lii/k^ d^e q.- BCTl
Thu nhiptti hoat d^ng dioh vg
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B^o ciio lim chuyin tien tf
140.1392.059.676
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QuJjMbl*^.^'^
134.263134.263
Tliayd^i
105.8762.093.939
Sau dieu chich
..Quy H/2014jtrSn BCTC -Quyn/20i5. ';'..
Thu chip tit hoat d6nB dich vnnh^p Wong tv
IX. So lieu so sanh
-Thuc Men theo Th6ng hi sS 49/2014/TT-NHNN ngiy 31 ttang 12 Mm 2014 cuaTh6ng die Ngan hang Nha nude ve viec siia doi, bl sung mot s6 dilu kho^i ciia Chi dgbao cao t^i chinh d^i vdi c^c Tl chiic tin dung ban hanh kern theo Quylt dinh si
16/2007/QB-NHNN ngiiy 18/04/2007.
-C^ cii Quy djnh tai m^c 31, Chuan muc ke toan si 21 - Trinh bay bao cao tai
chlnh: " Khi thay doi each trinh bay hoac each pMn Io?i e^e khoan muc trong bio c^o iaichinh, thi phai pMn lo^i I^i e^e si li|u so sanh nhiim dam bao kha Mng so sanh voi kyhi|n tai, va pMi trinh bay tinh ch^t, s5 li?u vi 1^ do viSc ph^n loai lai".
Eximbank da trinh bay si li^u Quy 11/2014 tr6n bao c^o tai chinh ri^ng Qu^H/2015. Ngi dung chi tilt tni^^c vk sau khi dirge dieu chinh/phan lo^i l(ii nhu sau:
•Ik Bio cao kit qua host dgng kinh doanh rieng ^a Ngan hing
Thuyit nlinh Ua c^o lAi chfnh ri^ng quy 11/2015
32,42(45,24)
(9,46)%
Tang/(gUm)
146.525(23.777)(68.551)
TriSu dSng
Tang/(gim)
451.96952.556
724.974Tripu donsI^014
598.49428.779
656.423
Tri^ud6nSQu^ 11/2015
Chi phi hoal d^ngLai thu^n til kinh doanh ngo^i h6iThu nh^ip 13i thuln
Chitiiu
Lai nhuan sou thue Quy n/2015 giim 142.548 tri^u (long (85,64)% so v^ ^i cung kynam2014chuyudo
Thuyt minh ^o cio tM chfnh ring quy Ii/2015
