NGAN HANG THlfONGM~I CO PHANDAu TuvA pIlAT TRIENVI~T NAMThap BIDV, 35HangV6i, Hoan Kiem, Bao cao tikichinh rieng ngan hangHa NOi,CHXHCN Vi~t Nam Quy IV Niiln 2016

-.

Ngan hang TMCPDiu tu va Phat tri~n Vi~t Nam

Bao cao Utichfnh rieng Quy IV Nam 2016 theo cacChu§nmire KB toan Vi~t Nam va H~th5ng KB toan cac T6chucTindung Vi~tNam

o

BANG CAN DOl KETOliN RIENG NGAN HANG

NGAN HANG THITONG M~I co PHAN BAu TITvA PHAT TRIEN VI:¢T NAMThap BIDV, 35Hang Voi, Hoan Kiern, Bao cao tlti chinh rieng ngan hangHa NQi, CHXHCN Vi~t Nam Quy IV Ni1m2016

Tgi ngay31 thang12nam 2016£)0'/1 vi: trisu d6ng VN

SIT Chi tieuThuyet

3111212016 31112/2015 (*)minh

(1) (2) (3) (4)

A Taisan

I Ti~n mi_it,vang bac,oa quy 6,953,737 6,567,534

II Ti~n gli'i t~i NHNN 34,081,052 21,718,717

m Ti~n, vang gU'jt~iva eho vay TCTD 68,344,158 67,623,806khac

Ti€n, yang giri tai TCl'D khac 45,178,164 46,666,974

2 Cho yay cac 'I'Cl'D khac 23,286,783 21,030,798

3Dl,I'phong rui ro cho yay cac TCl'D (120,789) (73,966)khac

W Chung khoan kinh doanh V.Ol 9,476,852 7,538,902

Chung khoan kinh doanh 9,476,852 7,538,902

2 Dl,I'phong rui ro chung khoan KD

VCac congC\l tili chinh phai sinh va cac

V.02 101,882tai san tili chlnh khac

VI Cho vay khach hang 700,721,804 589,021,899

Cho yay khach hang V.03 710,084,584 596,143,683

2 Dl,I'phong rui ro cho yay khach hang V.04 (9,362,780) (7,121,784)

VII Chung khoan dAu tu V.05 143,469,491 121,216,032

1 Chung khoan dAu tu s~n sang dS ban 112,788,451 87,025,233

2Chung khoan dAu tu gift d€n ngay dao

36,939,496 36,602,129hf;\n -Dl,I'phong rui ro clnrng khoan dAutir

-3 (6,258,456) (2,411,330) .c.....

VIII G6p ~n, dAu tU' dai h~n V.06 8,241,139 6,116,023 ~j

DAu tll' vao cong ty con'Ie

4,465,068 1,886,893 J2 V5n g6p lien doanh 3,277,091 3,753,326

,it

3 DAutll' vao cong ty lien k€t 424,813 364,013 -..I<

4 DAutll' dai hf;\nkhac 345,724 463,216 .:::::

5 Dl,I'phong gh'tmgia dAu tll' dai hf;\n (271,557) (351,425)

IX Tai san c6 djnh 9,524,652 8,492,736

Hi san c5 djnh hfru hlnh 4,966,010 4,120,227

a Nguyen gia TSCD 8,878,330 7,354,848

b Hao mon TSCD (3,912,320) (3,234,621)

2 Hi san c5 djnh thue tai chfnh 254,821 402,557

a Nguyen gia TSCD 412,026 686,029

b Hao mon TSCD (157,205) (283,472)

3 Hi san c5 djnh vo hlnh 4,303,821 3,969,952

a Nguyen gia TSCD 5,178,633 4,665,732

b Hao mon TSCD (874,812) (695,780)

NGAN HANG THlfONG MAl CO PHAN DAu rtr vA PHAT TRIEN VIET NAMThap BIDV, 35 Hang Voi, Ho~nKi~m, . Bao caoUli chinh riling ngan hangHANQi,CHXHCN Vi~t Nam Quy IV N1im2016

SIT Chi tieuThuy~t

31112/2016 31112/2015 (*)minh

XI Tai san co khac 15,972,073 18,613,408

Ole khoan phai thu 5,305,193 5,419,312

2 Cac khoan 11li,phi phai thu 8,953,333 9,183,7153 Tai san thu~ TNDN hoan hili

4 Ta] san Co khac 2,085,924 4,380,448

5Cac khoan du phong rui ro eho cac tai

(372,377) (370,067)san Co n(\i bang khac

TONGTAISANCO 996,784,958 847,010,939

B Nil phai tra va ~n ehii sO'hiru

I Cac khoan nil Chinh phiiva NHNN V.07 43,391,932 45,401,599

n Ti~n gifi va vay cac TCTD khac V.08 90,299,687 78,980,639

Ti8n gil'i ella cac TCTD khac 31,096,149 21,658,127

2 Yay cac TCTD khac 59,203,538 57,322,512

m Ti~n gii; eiia khach hang V.09 723,837,175 566,473,200

IVCac eong e\l Uti ehinh phai sinhva cac

103,320eong nil tai ehinh khac

Vvan tai trQ', uy thac dAunr, eho vay rna

11,361,960 35,295,248TCTD chju riii ro

VI Phat hanh gidy to' co gia V.10 66,642,041 65,551,901

vn Cac khoan nil khac 19,281,329 15,091,031

Cac khoan lai, phi phai tni l3,368,695 9,472,859

2 Cae khoan phili tra va eong ng khae V.11 5,912,634 5,618,172

vm Van va cae quy V.12 41,867,514 40,217,321

V6n ella TCTD 34,217,459 34,217,459

a V6n di8u I~ 34,187,153 34,187,153

b V6n dAutu XDCB

e Th~ng du v6n e6 phAn 30,306 30,306

d C6 phi~u quy

e C6 phi~u uu d1li

g V5n khae

2 Quy ella TCTD 3,335,125 2,456,116

3 Ch8nh I~eh ty gia h6i doai

4 Ch8nh I~eh danh gia I~itai san

5 Lqi nhu~n chua phiin ph6i1L6 luy k~ 4,314,930 3,543,746

IX LQi reh ella e8 dOngthi~u sf:,TONG NO pHAI TRA vA VON cHir

996,784,958 847,010,939

II SCHIDU

~1~1;~1:1~i

~'I 2

"I

cAc cHi TIEU NGOAI BANG CAN DOl KEToAN

NGAN HANG THUONG M~I co PHAN DAu TU vA PHAT TRIEN VI¢T NAMThapBIDV, 35 Hang Voi,HoanKiem, Bao caotai chinh rieng ngan hangHaNQi,CHXHCN Viet Nam Quy IV Nllffi2016

Tc;zingay 31 thdng 12ndm 2016Dan vi: trieu d6ng VN

31112/2016 3111212015 (*)

1,004,168 821,624

1,613,485 584,034

1,415,531 365,191

197,954 218,843

58,991,922 45,091,001

111,490,315 88,658,341

14,190,015 18,225,670

SIT Chi tieu

Bao lanh yay Y6n

2 Cam ket giao djch h6i doai

- Camk~tmua ngoait~

- Camk~tban ngoait~

3 Camk6tcho yay khong huyngang

4 Camk6ttrong nghiep vuUC

5 Baoillnh khac

6 Cac camk6tkhac

(*) s6 ddu ky ia s6 lieu tren baa caokiim toan rieng ngdn hang cho nam tai ehinhkit thuc ngay

31112/2015

VU'O'ngThi Thanh Hoa Tl,l ThjHl,lnh

NgU'O'i i~p K@ toan truong

1'1

A

1

3

NGAN HANG TmfONG M~I CO PHANnAu rtr vA PHAT TRItN VI~T NAMTMp BIDV, 35 Hang Vai, Hoan Kiem, Bao caotai chlnh rieng ngan hangHa N(\i, CHXHCN Viet Nam Quy IV Nam 2016

BAo cAo KET QuAH04T DONG KINH DOANHRIENG NGAN HANGQuyIVINiim2016

Danvi: tri¢ud6ng VNDoanh s6 quy IV LOy k@dAunam~n thm di@mbaocao

SIT Chi tieu Thuy@t Tit' 01110/2016 Tit 01110/2015 TIl'0110112016 Tit 01/0112015Minh ~n 31112/2016 ~n 3111212015 ~n 31/12/201(; ~n 3111212015

(1) (2) (3) (4) (5) (6)Thu nh~p I~iva caekhoanthu nh~p VL14 16,839,374 13,572,103 61,907,425 48,457,658nrong tg

2 Chi phi I~iva cacchi phi tuong tg VI.15 (10,440,688) (8,101,993) (38,994,880) (29,781,308)I Thu nh~p 1iii thudn 6,398,686 5,470,110 22,912,545 18,676,3503 Thu nh~p til hoat dQng dich V\I 968,845 874,672 3,103,045 2,806,8634 Chi ph! heat dQng dichV\I (325,882) (251,802) (1,000,259) (774,782)n LID/ 16thudn til' heat dQng djehV\I 642,963 622,870 2,102,786 2,032,081ill UH/ 16thudn tit hOl,ltdQng kinh doanh 157,646 305,742 532,631 289,301

ngol,li h6iIV LAi/ 16thudn tit hOl,ltdQng mua ban VI.16 46,983 40,203 388,751 (119,020)

chung khoan kinh doanhV Ui/ 16thudn tit hoat di}ng mua ban VLI7 430,334 413,686 361,609 85,910

eM'ng khoan dAu ttl'

5 Thu nMp tir hoat dQng khac 1,431,053 1,180,550 3,656,092 3,485,0596 Chi ph! heat dQng khac (991,009) (494,813) (1,965,516) (1,165,826)VI LiU/ 16thudn tit hOl,ltdi}ng khae 440,044 685,737 1,690,576 2,319,233VII Thu nh~p tit g 6p van mua eAphAn VLIS 4,473 (24,931) 1,250,778 324,725vm Chi phf hOl,ltdi}ng VLI9 (4,168,335) (3,443,172) (12,723,683) (10,443,080)IX lq'i nhu~1I thudn tit hOl,ltdQng kinh 3,952,794 4,070,245 16,515,993 13,165,500

doanh tnreechi phf dl,l'phong rui rotin d\lng

X Chi phi/HOlm nh~p d., phong rui ro (2,069,011) (1,687,306) (9,008,938) (5,522,418)tin d\lng

XI TAng IQi nhu~n trrrcYethuS 1,883,783 2,382,939 7,507,055 7,643,0827 Chi phi thu8 TNDN hi~n hanh (376,351) (538,143) (1,430,000) (1,537,403)

xn Chi phf thu@TNDN (376,351) (538,143) (1,430,000) (1,537,403)xm lq'i nhu~n sau thue 1,507,432 1,844,796 6,077,055 6,105,679

XIV UIOy k@do MHB chuy~n giao khi(642,686)sapnh~p

XIV lq'i nhu~n eon Il,licua Ngan hang 1,507,432 1,844,796 6,077,055 5,462,993

(*) Lr;rinhu!;lnsau thu€ cua Ngdn himg Quy IVI2016 giam so vOi dmgky nam 2015 nguyen nhdn chu y€u do trang Quy

IVI2016 thl!c hi¢n trich lq.pdl!phong rUira thea quy ainh, phil h9P vOikhci nang tili chinh.

Nglfiri I~p K@ toan tflfii'ng

VU'O'ng Thj Thanh Hoa Tl,l Thj H~nh

4

•

NGAN HANG THUONG MAl COpHAN DAu TU vA pHAT TRIEN VIET NAMThap BIDV, 35 Hang Voi, Ho~nKiem, , Bao cao tili chinh rieng ngan hangHa N(li, CHXHCN Vi~t Nam Quy IV Nam 2016

•BAo cAo LUU CIIUYEN TIEN TE: RIENG NGAN HANG

(Theo phuong phap true ti~p)

Tit ngay 0110112016 din ngay 31112/2016

Dan vi: Trieu d6ng VN

SIT ChitieuThuy@t Til' ngay 0110112016 Til' ngay 0110112015

minh ~n ngay 31112/2016 ~n ngay 31112/2015

Luu chuy~n ti~n til' hoat dQng kinh doanh1 Thu nhap liiiva cac khoan thu nh~p tuong 62,137,807 47,960,523

duO'ng2 Chi phi liii va cac khoan chi phi tuong duong (35,099,044) (28,011,463)

3 Thu nhap tir hoat d(\ng dich vu nhan diroc 2,102,786 2,032,081

4 Chenh I~ch sa ti~n thuc thu/thuc chitir hoat 894,079 100,197

d(\ng kinh doanh (ngoai t~, yang bac, chirng

khoan)

5 Thu nhap khac (892,672) (263,857)

6 Ti~n thu cac khoan no dii duocxU Iy IDa, bu 2,577,074 2,117,878

dip b~ng ngucn du phong rui ro7 Ti~n chi tra cho nhan vien va hoat d(\ng (11,697,729) (9,588,323)

quanIy cong vu8 Ti~n thueTNDNthl,fc n(\p trong kY V.12 (1,539,122) (1,694,146)

LU'uchuy~n ti~n thuin til' hOl}tdQng kinh doanh 18,483,179 12,652,890

tmo'c nhfrng thay OOi~ tid sanva van lU'udQng

Nhung thay aai vi tui san hO{lt apng

9 (Tang)/ Giam cac khoan ti€n, yang giTiva (3,493,958) (8,364,137)

cho yay cac TCTD khac

10 (Tang)/ Giam cac khoan v€ kinh doanh (28,038,535) (27,136,874)

chUng khoan

11 (Tang)/ Giam cac cong Cl,ltai chinh phai sinh 205,202 (176,642)

va cac tai san tai chinh khac12 (Tang)/ Giam cac khoan cho yay khach hilng (113,940,901) (123,578,802)

-::

13 Giam ngu6n dl,fphong d~bu d~p tan thdt (2,343,887) (3,642,835)

cac khoim (tin dl,lng, chUng khoan, ddu tudilihf;ln) \

14 Giam ngu6n dl,fphong d~ tdt toan sf, du nq V.04 (141,194) (1,029,827) :1

dii ban cho VAMC

15 (Tang)/ Giamkhac v€ tili san hOf;ltd(\ng (436,089) 5,779,8221

Nhung t/ray aai vi cong n{J'/rO{ltapng

16 Tang/ (Giam) cac khoan nq Chinh phu vil (23,992,602) 31,409,689NHNN

17 Tang/ (Giam) cac khoan ti€n gU'i,ti€n yay cac 11,319,048 (14,336,150)

TCTD18 Tang/ (Giam) ti€n gui cua khach hang (bao 179,346,910 91,740,027

g6mcaKBNN)

19 Tang/ (Giam) phat hilnh gidy to co gia (ngof;li 1,090,140 45,465,210

tm gidy to co gia phat hilnh dugc tinh vaohOf;ltd(\ng tili chinh)

20 Tang/ (Giam) v6n tai trq, uy thac ddu tu, cho (23,933,288) (150,019)

vay rna TCTD chiu rui ro21 Tang/ (Giam) cac cong Cl,ltai chinh pMi sinh

va cac khoan nq tili chinh khac

22 Tang/ (Giam) cong ng khac (549,370) (1,124,304)

23 Chi tiTcac quy cua TCTD (*) V.13 {440~ {514)

I Lu'u chuy~n ti~n thu§n til' hOl}tdQng KD 5 13,574,215 7,507,534

NGAN HANG THUONG MAl CO PHAN DAu TU vA PHAT TRIEN VIET NAMTMp BIDV, 35 Hang Voi, Ho~n Kiem, . Bao cao titi chfnh rieng ngan hangHa NQi,CHXHCN Viet Nam Quy IV Nllm 2016

SIT Chi tieuThuy~t Til' ngay 0110112016 Tir ngay 0110112015minh aSn ngay 31112/2016 OOnngay31112/2015

Luu chuySn ti~n tir hoat dl}ng dAutu·

Mua s~m tid san c6 djnh (*) (1,968,872) (1,059,612)2 Tien thu tir thanh ly, nhuong ban TSCf) 10,155 22,3553 Tien chi tir thanh ly, nhirong ban TSCf) (*) (3,981) (2,343)4 Mua s~m bdt dQng san dAu tu

5 Tien thu tir ban, thanhly bdt dQng san dAutu

6 Tien chi ra do ban, thanhly bdt dQng sandilu tir

7 Tien chi dilu tu, g6p v6n vao cac dan vi khac (395,372)I

;8 Tien thu dilutir, g6p v6n vao cac dan vi 955,611 286,178

khac

9 Tien thu cll tire va IQ'inhuanducc chia tir cac VI.18 360,535 324,725khoan dAunr, g6p v6n dai han

n Luu chuySn ti~n thu§n til' hoat dl}ng dAutu· (646,552) (824,069)

Liru chuySn ti~n til' hoat dl}ng tai chinh

rang /Gam v6n dieul~ 127,742

2 Tien thu tir phat hAnh gidytac6 gia dAihl;ln

c6 du dieu ki~n tinh vAo v6n t1,l'c6 vAcackhoan v6n yay dAihl;lnkhac

3 Tien chi thanh toan gidy ta c6 gia dAihl;lnc6

du dieu ki~n tinh vao v6n t1,l'c6 vAcac khoanv6n yay dAihl;lnkhac

4 C6 tuc tra cho c6 dong, IQ'inhu~n da chia (2,905,908) (2,867,427)

5 Tien chi ra mua c6 phi~u ngan quy

6 Tien thu duQ'c do banc6 phi~u ngan quy

m Llfu chuySn ti~n thu§n til' ho~t dl}ng tlli (2,905,908) (2,739,685)chinh

IV Lu'u chuySn ti~nthu§n trong ky 10,021,755 3,943,780

V Ti~n va cac khoiin tlfO'ng dU'O'ngti~n t~i thOi 55,449,198 50,031,946diSmdAu ky

VI Ti~n va cac khoiin tU'o'ng dU'O'ngti~n til' vi~c 1,473,472nh~n sap nh~p MHB

vn Ti~n va cae khoiin tlfo'ng dU'o'ng ti~n t~i thOi 65,470,953 55,449,198diSmcu6i ky

Nglfi1i l~p K@ toan trlfCyng

VU'O'ngThj Thanh Hoa

6

NGAN HANG THUONG MAl COPHAN DAu TU vA PHAT TRIEN VIET NAMThap BIDV,35Hang Voi, Ho~nKiem, . Bao do tai chinh rieng ngan hangHa N¢i, CHXHCN Vi~t Nam Quy IV Nam 2016

THUYET MINH BAo cAo TAl CHiNH RIENG NGAN HANG

1- f)~c di@mhoat d{lngcua Ta clurc tin dung

1. Giiy phep thanh I~pva hoat dQng, thiri han co gia tr]

Ngan hang Thuong mai C5 phan D~u nr va PMt tri~n Vi~t Nam duoc thanh l~p vao ngay 27 thang 4 nam2012 theo GiAyphep Thanh l~p va Hoat dQngs584/GP-NHNN ngay 23 thang 4 nam 2012 do Ngiin hang Nhanuoc cApva GiAyChung nhan Dangky Doanh nghiep s5 0100150619, dangky thay d5i l~ntlnr 13 do S6'K~

hoach va £>~utu Thanh ph5 Ha NQicApvao ngay 27 thang 4 nam 2012.

Ngan hang Thuong mai C5 phan D~u nr va PMt tri~nViet Nam duoc thanh l~p trenCO' so thuc hien c5 ph~nh6a Ngan hang £>~utu va Ph{lttri~n Vi~t Nam, ngan hang thuong mf;linha nuac dUQ'cthanh l~p ngay 26 thang 4nam 1957 theo Quy~t dinh s5177ITTg cua Thil tuang Chfnh phu vai ten gQila Nganhang Ki~n thi~t Vi~tNam.Ngay 24 thang 6 nam 1981,Ngan hang Ki~n thi~t Vi~tNam dUQ'cd6i ten thanh Ngiin hang £>~utu va Xay dvngViet Nam trvc thuQcNgan hang Nha nuac Vi~t Nam theo Quy~t dinh s5259/CP cua HQid6ng Chfnh phu. Vaongay 14 tMng 11 nam 1990, Ngan hang duQ'cd6i ten thanh Ngan bang £>~utu va PMt tri€n Viet Nam theoQuy~tdinh s5 401lCT cua ChUtich HQi d6ng BQtru6'ng. Sau d6, d~ thvc hi~n chUtruong cO'cAuIf;licac doanhnghiep nha nuac theo Quy~t dinh s590/TTg ngay 7 thang 3 nam 1994 cua Thil tuang Chfnh phU,Ngan hangduQ'cchuy~nsang hOf;ltdQngtheo mo hloh T5ng cong ty Nha nuac vai thai hf;lnhOf;ltdQngla 99 nam tfnhtil ngay21 thAng 9 nam 1996 theo Quy~t dinh s5287/Q£>-NH5 cua Th5ng d5c Ngan hang Nha nuac Viet Nam("NHNN").

2. Hinh thii'c sO'hu'Uvan

Can cu Quy~t dinh s52589/Q£>-NHNN ngay01112/2011 ve vi~c cong b5 gia tri doanh nghi~p d~ c6 ph~nh6a BIDV va Quy~t dinh s5278/Q£>-TTg ngay07/03/2012 ve vi~c dieu chinh muc v5n dieu 1~va cO'cAuv5ndieu 1~cua Ngan Mng Thuang mf;liC6 ph~n £>~utu va Phat tri~n Vi~tNam, gia trj v5n nba nuac tf;lithai di€mxac dinh gia trj doanh nghi~p3111212010la 22.036.078 tri~ud6ng, gia tri v5n dieu l~ sau IPO va ban c6 ph~nuud1iicho nguai lao dQngla 23.011.705 tri~u d6ng, trong d6 Nha nuac nllm gilt 95.76%, nguai lao dQngnlimgilt0.56%, c5 dong khac n~m gilt 3.68%.

£>~nngay 31 thang 12 nam 2016 s5 v5n dieu l~ cua Ngan hang la 34.187.153 tri~u d6ng, trong d6 ph~n v5nNhanuac la 32.573.242 tri~ud6ng (chi~m 95.28% v5n dieu l~) va ph~n v5n cua cac c5 dong khac la 1.613.611

tri~ud6ng (chi~m4.72% v5n dieu 1~).

3. Thanh phAn H{lidang quan trj va Ban Ki@msoat

3.1. Thanh phAn H{lidang quan trj

Ong Tran Bac HaGng Tr~nAnh TuAnGng Phan £>ucTtiGng Nguyen Huy TvaGngLe £>aoNguyenBaLe Thi Kim KhuyenGng Tr~nThanh VanBa Phan Thj Chinh

Ba Nguyen Thi Kim ThanhGng To NgQcHungGng £>i.\ngXuan SinhGng Nguyen Van LQcGng Ngo Van Dung

Chu tich Mien nhi~m ngay 01 tMng 09 nam 2016.Uy vien phl,ltrach H£>QTB6nhi~m ngay 01 thAng05 nam 2012Uy vien B6 nhi~mngay 01 thAng05 nam 2012Uy vien B6 nhi~m ngay 01 thAng05 nam 2012Uy vien Mien nhi~m ngay 01 thAng05 nam 2016Uy vien B6 nhi~m ngay 01 thAng05 nam 2012Uy vien B5 nhi~m ngay 26 thang 04 nam 2013Uy vien B5 nhi~m ngay 25 tMng 04 nam 2014Uy vien Mien nhi~m ngay 01 thAng04 nam 2016Uy vien B5 nhi~m ngay 17thAng04 nam 2015Uy vien B5 nhi~m ngay 23 thang 05 nam 2015Uy vien B5 nhi~m ngay 23 tMng 05 nam 2015Uy vien B5 nhi~mngay 01 thang 06 nam 2015

7

'I

NGAN HANG THl10NG M~I CO pHAN DAU Tl1 VA pHA T TRIEN VI~T NAMTMp BIDV, 35 Hangvei, Hoan Kiem, Bao cao taichinh rieng ngan hangHa NQi,CHXHCNViet Nam Quy IV Nam 2016

3.2. Thanh ph An Ban Ki~m soat

Hv tell Clua: V{I Ngay b6 Illlifmlmilll l111ifm _Ba ve Bfch Ha

6ng Cao Cu Trf

Ba Nguy€n Thi Tam

Truong Ban Kiem soat

Thanh vien chuyen trach

Thanh vien chuyen trach

Bo nhiem ngay 17 thang 04 nam 2015

B6 nhiem ngay 01 thang 05 nam 2012

B6 nhiem ngay 01 thang 05 nam 2012

Phan Dire Tu

Ong Quach HungHiep6ng Pham Quang TUng

6ng Tr§nLuc Lang

Ong Tr§n Xuan Hoang

6ng TrAn Phuong

6ng Boan Anh Sang

6ng Le Kim Hoa

6ng Le Trung Thanh

6ng Le NgQc Lam

6ng Nguy€n Thien Hoang

Ba T\l ThiH~

nhiem ngay01 thang OSnam 2012

Btl nhiem ngay01 thang OSnam 2012

Mi€n nhiem ngay01 thang 06 nam 2016

Btl nhiem ngay01 thang OSnam 2012

Btl nhiem ngay01 thang OSnam 2012

Btl nhiem ngay 01 thang OSnam 2012

B6 nhi~m ngay 15 thang 01 nam 2013

Btl nhi~m ngay 16 thang 09 nam 2013

Btl nhi~m ngay IS thang 07 nam 2014

Btl nhi~m ngay IS thang 01 nam 20 IS

Btl nhi~m ngay 01 thang 06 nam 2016

Btl nhi~m l\li ngay 01 thang 06 nam 2016

Ph6 Ttlng Giam d6c

Ph6 Ttlng Giam d6c

Ph6 T6ngGiam d6c

Ph6 Teng Giamd6c

Ph6 T6ng Giam d6c

Ph6 T6ng Giam d6c

Ph6 T6ng Ghim d6c

Ph6 T6ng Giam d6c

Ph6 T6ng Giam d6c

Ph6 T6ng Giam d6c

K€ toan Tru6ng

5. Trl} SO' chinh, s8lU'l}'ngchi nhanh

Ngan hang Thuong m\li ctl phAn BAutu va PMt tri€n Vi~t Nam c6trl,l sachinh d~t t\li TMp BIDV, 3S Hang

Voi, Qu~n Hoan Ki€m, Thanh ph6 Ha N9i, Vi~t Nam. Ngan hang da pMt tri€n m\lng 1u6i truy€n th6ng va hi~n

d\li r9ng khlip, phU kin 63 tinh tMnh ph6 trong ca nu6c, v6i t6ng s6 di€m m\lng lu6i cua Ngan hang d€n dAu

ngay 31 thang 12 nam 2016 la m9t tram chin muO'i (190) chi nhanh trong nu6c va m9t (01) chi nhanh nu6c

ngoai, tam trammuai lam (81S) phOng giao dich va la mQt trong 3 ngan hang thuO'llg m\li c6 m\lng lu6i rQng

nhAt Vi~t Nam.

6. Cong ty con

Ngan hang c6 muai (10) congty con nhu sau:

, " ". : II I ,

I

I1 C6ng ty Cho thue Tai 0100777S69 ngay IS thang 11 nam 2011 cua Chothue rai 100%

chinh TNHH mQt thanh Sa K8 hO\lch va BAutu Thanh ph6 Hb Chi chinhvien BIDV ("BLC") Minh

2 Cong ty TNHH Quan ly 01011967S0 ngay 12 thang 01 nam 2011 cua Tai chinh/ 100%NQ'va Khai thac Tai san Sa K8 hO\lch va BAutu Ha NQi NganhangBIDV ("BAMC")

3 Cong ty Co phfrn ChUng I11/GP-UBCK ngay 31 tMng 12 nam 2010 Thi tfuang v6n 88.12%khoan BIDV ("BSC") cua -Oyban Chung Khoan Nha nu6c

4 TOng Cong ty Co phan Il1GPDDC7/KDBH ngay 01 thang 10 nam Baohiem SI%Bao hi€m BIDV("BIC") 2010 eua BQ Tai chfnh

5 Cong ty TNHH BIDV 39283570-000-04-08-8 ngay 17 thang 04 nam Hi chfnh 100%Qu6c t8 ("BID VI") 2008 t\li Hbng Kong va Gidy chUng nh~ dAu

tu s6 11IIBKH-BTRNN ngay 20 thang 3 nam

2008 cua BQ K€ hO\lch va BAutu6 Cong ty C6 phdn ChUng 4SIUBCK-GPHBKD ngay 28 thang 12 nam ChUng khoan 60%

khoan MHB ("MHBS") 2006 cua -Oyban Chung khoan Nha nu6c

8

NGAN HANG THUONG M~I CO pHAN DAu TlJ'vA PHAT TRIENVI:¢T NAMThap BIDV,35Hang Voi, HoanKiem, Bao caoUti chfnh rieng ngiln himgHa N¢i, CHXHCN Viet Nam QuyIV Nam2016

7 Cong ty TNHH Dautu 0105094855 ngay 31 thang 12 nam 2010 cua Tai chinh 100%

PMt trien Qu6c t~ Sa K6 hoach va Ddu tu Thanh ph6 Ha N(li

("I1DC")

8 Cong ty TNHH Dfiutu va 5948/09E ngay 02 thang 07 nam 2009 cuase Hi chfnh 100%

Phat tri~n Campuchia Thirong mai Campuchia("IDCC") (*)

9 Ngan hang Dautuva B7.09.148 ngay 14 thang 08 nam 2009 cua Tai chfnhl 98.5%

Phat tri~n Campuchia Ngan hang Qu6c gia Campuchia Ngan hang

("BIDC") (*)

10 Cong ty Lien doanh Bao 077-08/DT ngay 09 thang 6 nam 2008 do BQ Bao hi!m 33.15%

hiem Lao Viet ("LVI") K6 hoach Ddutu cua mroc CHDCND Lao cdp

(*)

(*): Sa hiiugian tiep qua congty con.

7. TangsA can b{},cong nhan vienT6ng s6 can bQcong nhan vien cua Ngan hang tai ngay 31 thang 12nam 20161a 23.604 ngiroi.

II- Ky k@toan, don vi ti@nt~sir dung trong k@toan

1. Ky k@toan nam

Ky k@toan narn cua Ngan hang trong cac nam t~lichinh b~t dautil ngay 01 tMng 01 va k@tthuc vao ngay 31

thang 12hang narn.

2. f)O'nvi ti@nt~sir d\lng trong k@toan

Dan vi ti~nt~ su d\l1lgtrong congtac k@toan cuaNgan hang1ad6ngVietNam

III- ChuAn m\l'c va Ch@d{}k@toan ap d\lng

Cac bao cao tai chinh rieng cua Ngan hang dUQ"ctrinh bay theo dan vi d6ng Vi~t Nam ("d6ng") dUQ"cl~ptheo He th6ng K~ toan cac T6 chUcTin d\lIlgViet Nam theo Quy6t djnh s6 479/2004/QD-NHNN ngay 29 thang04 nam 2004 do Th6ng D6c Ngan Mng NM nu6c Vi~t Nam ban Mnh c6 hieu hrctil ngay 1 thang 1 nam 2005va cac quy~t dinh b5 sung, Quy@tdinh s616/2007/QD-NHNN cua Th6ng d6c Ngan Mng Nha nu6c Viet Namngay 18 thang 4 nam 2007, cac van ban sua d6i b5 sung va He th6ng Chufinm\lCK6 toan Viet Nam do B(l Taichinh ban Mnh bao g6m:

- Quy~t dinh s6 149/2001lQD-BTC ngay 31 thang 12 nam 2001 v~ viec ban hanh va cong b6 4 chufinm\lC

k~ toan Viet Nam (dgt 1);

- Quy~t dinh s6165/2002/QD-BTC ngay 31 thang 12 nam 2002 v~ viec ban hanh va cong b6 6 chufinm\lC

k6 to{mVi~tNam (dgt 2);

- Quy~t dinh s6234/2003/QD-BTC ngay 30 thang 12 nam 2003 v~ viec ban hanh va cong b6 6 chuAnm\lck6 toan Viet Nam (dgt 3);

- Quy6t dinh s612/2005/QD-BTC ngay 15 thang 02 nam 2005 v~vi~c ban Mnh va cong b6 6 chufinm\lc k€toan Viet Nam (dgt 4); va

- Quy@tdjnh s6100/2005/QD-BTC ngay 28 tMng 12 nam 2005 v~ vi~c ban Mnh va cong b6 4 chufinm\lck6 toan Viet Nam (dgt 5).

Cac bao cao tai chfnh rieng kern theo dUQ"cl~p tren cO"sa tuan thu cac nguyen t~c va thOng1~k6 toan dUQ"cchApnh~n t~i Vi~t Nam. Bang can d6i k€ toan rieng, bao cao kat qua ho~t dQngkinh doanh rieng, bao cao 1uuchuyen ti~n t~ rieng va cac thuy@trninh di kern trong bao cao nay khong dUQ"cl~p nham the hi~nItlnhhlnh taichinh, k€t qua ho~t dQngkinh doanh va 1uuchuy~nti~n te cua Ngan hang theo nhung nguyen t~c va thong 1~k6toan dUQ"cchApnh~n r(lng raia cac qu6c gia va th~ ch@ben ngoai Vi~tNam.

9

NGAN HANG THlJO'NG M~I CO PHAN DAu TlJ vA pIlAT TRIEN VI~T NAMThap BIDV, 35 Hang Voi,HoanKi6m, Bao cliotai chinh riilng ngan hangHa NQi,CHXHCN Vi~t Nam Quy IV Nam 2016

Cac co· sO'danh gia va cac U'O'ctinh k@toan ap dung

Viec l~p bao cao tai chinh rieng tuan thu theo chuan mire k8 toan, ch8 dQk8 toan ap dung cho cac t6 chirc tfn

dung tai Vi~t Nam va cac quy dinh phap Iy c6 lien quan d8n viec I~p va trlnh bay bao cao tai chinhyeu cdu Ban

Di~u hanh phai c6 nhtrng uoc tinh va gia dinh anh huong d8n s6 li~ubao cao v~ cac khoan cong no, tai san va

viec trinh bay cac khoan cong no va taisan tiem tang tai ngay l~p Bao cao tai chlnhrieng cling nhu cac s6 li~u

bao cao v~ doanh thu va chi phi trong su6t nlim tai chfnh. M~c du cac uuc tinh ke toan duQ'c I~p b~ng tdt ca sl,l'

hi€u bil§!clla Ban Di~u Mnh, s6 thl,l'ct8 pMt sinh c6 the khac vui cac uuc tinh, gia djnh d~t ra.

IV- Chinh sach k@toan ap dl}ng

1. Chuy~n d6i tien t~

Theo M th6ng k€ toan clla Ngan Mng, tAt ca cac nghi~pV\I pMt sinh clla Ngan Mng duQ'c h~ch tm1n theo

nguyen t~. T~i thai di€m l~p bao cao, tai san va cong nQ'c6 ngu6n g6c ngo~i t~ duQ'c quy dbi sang VNE>theatygia trung tam d6i v6'i Do la My vaty gia mua chuy€n khoan Clla Ngan Mng dbi v6'i cac ngo~i t~ khac t~i ngay

l~p bang can d6i k€ toan rieng (xem chi ti€tty gia cac lo~i ngo~i t~ ap d\lIlg vao ngay 31 thang 12 nlim 2016 t~iThuy6t minh s6 24).

Cac khoan thu nh~p va chi phi b~g ngo~i t~ clla Ngan Mng duQ'c quy d6i ra VND theotY gia vao ngay pMt

sinh giao dich. Chenh I~chty gia do danh gia l~i cac tai san va cong nQ'b~g ngo~i t~ sang Vi~t Nam d6ng duQ'c

ghi nh~n vao khoanmvc "Chenh l~ch ty gia h6i tloai"tren Bang can dbi k€ toan rieng va duQ'Ck€t chuy€n vao

"LliVL6 thulin tir hO{lttlpng kinh doanh ngo{li h61"tren Bao cao k€t qua ho~t dQng kinh doanh vao cu6i nlimtM chinh.

2. Cong Cl}tili chinh pMi sinh va k@toan philng ngira riB ro

2.1. Cac hQ'p dangky h~n va hoan d6i tien t~

D6i v6'i cac hqp d6ng ky h~ va hoan dbi ti~n t~, chenh l~ch gifra gia tri VND clla s6 luqng ngo~i t~ cam k€t

muaiban Hnh theaty gia ky h~ vaty gia giao ngay tlli ngay hi~u Il,I'cclla hqp d6ng duQ'c ghi nh~n ngay t~i ngay

hi~u Il,I'cclla hqp d6ng tlli khoan mvc "Cac khoan lai, phi phai thu" ho~c "Cac khoan lai, phi phai tra" trenhang

can d6i k€ toan rieng. Chenh I~ch nay sau d6 duQ'c phan b6 tuy€n tinh vao khoanmvc "Ui/(L6) thudn tU ho~t

dQng kinh doanh yang va ngo1;lihbi" trong su6t ky h~n clla hqp d6ng. Tlli thai diem l~p bao cao tai chfnh rieng,

cam k€t thea cac hqp d6ng ky h1;lnduQ'c daub gia Illi theotY gia trung tam d6i v6'i d6ng do la My do NHNN cong

b6 va ty gia mua chuy€n khoan Clla Ngan Mng v6'i cac ngolli t~ khac. Chenh I~ch ty gia do danh gia Illi s6 du

ngo1;lit~ Clla cac hqp d6ng ky hlln dUQ'chllch toan vao khoanmvc "Ui/(L6) thudn tlr hOllt d9ng kinh doanh yang

va ngolli h6i" tren bao cao k€t qua hOllt d9ng kinh doanh.

2.2. Cac hQ'p dang hoan d6i Hli suAt

Gia tri cam k€t trong cac hqp d6ng hoan d6i lai sudt mQt d6ng ti~n khong dUQ'cghi nh~n tren bang can dbik€ toano

D6i v6'i cac hqp d6ng hoan dbi lai suAt hai d6ng ti~n c6 hoan dbi g6c ddu ky, gia tri cac cam k€t dUQ'cghi

nh~ tren bang can dbi k€ toano Cac khoan thu nh~p va chi phi pMt sinhtU cac !lnh hUOng lai suAt dUQ'cghi nh~n

theo nguyen t~c dl,l'thu, dl,fchi.

Dbi v6i cac hqp d6ng hoan d6i lai suat hai d6ng tien khong hoan dbi g6c ddu ky, gia tri cac cam k€t chi

duQ'c ghi nh~n tren bang ciin dbi ke toan tlli ngay hoan dM gbc. Cac khoan thu nh~p/chi phi pMt sinhtU cac anh

hUOng lai sufi! duQ'Cghi nh~ theo nguyen t~e dl,fthu, dv chi.

3. K@toan thu nh~pUii, chi phi Uii va ngirng d" thu liii

Doanh thutU lai cho yay va chi phi tra lai yay duQ'c ghi nh~n trong bao cao k€t qua hOllt d9ng kinh doanh tren

co sadl,l'thu, dl,l'chi. Ui dv thu phat sinhtlr cae khoan cho yay pMn 10llitlr nh6m 2 den nh6m 5 theo ThOngtu

02 va ThOngtu 09 se khong duQ'c ghi nh~n vao bao cao ket qua hOllt d9ng kinh doanh. Ui dl,l'thu Clla cac khoan

nQ'nay duQ'c chuy€n ra thea d5ia tai khoan ngolli bang va duQ'c ghi nh~ vao bao cao k€t qua hOllt dQng kinhdoanh khi Ngan Mng thl,fc nh~n.

10

NGAN HANG THV'ONG M~I CO PHAN DAu TV' vA PHAT TRIEN VI¢T NAMThap BIDV, 35 Hang Voi, Hoan Kiem, Bao cao tai chinh rieng ngan hangHa NQi,CHXHCN Viet Nam Quy IV Nam 2016

Doanh thu Hii va chi phi Hiicua cac khoan clumg khoan dAuillduoc hach toan thea nguyen t~c du thu,dtrchi. E>6ivoi cac khoan!iii du thu phat sinhtir cac khoan clnrng khoan dAuillbi qua han se khongducc hach toanvao bao cao k@tqua hoat dQng kinh doanh trongky va cac khoandir thu nay duoc chuyen fa thea d5i(y tai khoanngoai bang va duoc ghi nhan vao bao cao k@tqua hoat dQng kinh doanh khi Ngan hang thuc nhan.

4. K~ toan cac khoiin thu tir phi va hoa hang

Cac khoan phi dich vu duoc ghi nhan thea nguyen t~e du thu, du chi.

5. K~ toan d6i v6'i cho vay khach hang, hoat dQngmuang

Cac khoan eho yay va img !rUuc khach hang duQ'ceong b6 va trinh bay thea s6 du nQ'g6c tC:\ithai di~m l~p

bao cao.

5.1. Phan lo~i nQ'va danh gia riii ro tin dyng

Theo Lu~t cac T6 chuc Tin d\lng s647/2010/QHI2 co hi~u h!e tir ngay 01 thang 01 nam 2011, Quy@tdinh

s6 1627/2001/QE>-NHNN ngay 31 thang 12 nam 2001 ella Th6ng d6c Ngiin hang Nha nuuc ve vi~c ban hanhQuy eh€ eho yay clla T6 chUe Tin d\lng d6i vui khach hang, Quy€t dinh s6127/2005/QE>-NHNN ngay 03 tMng02 nam 2005 ve vi~c sua d6i, b5 sung mQt s6 dieu ella Quy eh€ eho yay clla to chUc tin d\lng d6i vui khach hangban hanh thea Quy@t dinh s61627/2001/QE>-NHNN, ThOngill s6 0212013/TT-NHNN ngay 21 thang 01 nam2013 ("Th6ng ill02") clla Ngan hang Nha nuue ve vi~e quy dinh ve phan 10C:\itai san Co, muc trich, phuangphap trich I~p dl,fphOng rui ro va vi~c su d\lng dl,fphong rui ro trong hoC:\tdQng ella t6 chUc tin d\lng, chi nhanhNgan hang nuue ngoai do Th6ng d6c Ngan hang NhanuueVi~t Nam ban hanh; va TMngtu s6 09/2014/TT-NHNN ngay 18 tMng 3 nam 2014 ("Thongill09") ve vi~c sua dOi Thongill02 v€ phan loC:\itai san co, muctrich, phuang pMp trich I~p dl,fphong rui ro va vi~c su dl,lDgdl,fphOng d~ xu Iy rui ro trong hoC:\tdQng ella toehuc tin dl,lDg,chi nhanh ngan hang nuuc ngoai do Th6ng d6c Ngiin hang Nha nuue Vi~t Nam ban hanh, to ehUctin d\lng phai thl,fchi~n phan 10C:\inQ',trieh l~p dl,fphOng rui ro tin d\lng. Vi~e phan 10C:\inq va trich l~p dl,fphOngrui ro tin dl,lDgthea quy dinh ella TMngill02 va Th6ngill09 dUQ'eap d\lng vui cae tM san Co baogl>m:

Cho yay;

Chi~t khAu, teUchi~t khAu eong C\lehuy@nnhuqng va gidytoco gia khac;Bao thanh toan;Cac kholm cAptin d\lng duui hlnh thUc pMt hanh the tin d\lng;Cac khoan tra thay thea cam ket ngoC:\ibang;S5 ti€n mua va llY tMc mua tnli phieu doanh nghi~p chua niem yet tren thi !rUcrngch(mg khoan ho~c chua

dang ky giao dieh tren thi !rUcrnggiao dieh clla cae c6ng ty dC:\ichUng chua niem y€t (Upcom) (sau day gQi dt latrai phi€u chua niem yet), khong baogl>m mua trai phieu chua niem yet bfulg ngu6n v5n llYtMc rna ben llYthaechiu rlli ro;

Uy tMe cdp tin d\lng;Tien gui (trir ti€n gui thanh to{m) tC:\ito chUc tin d\lng trong nuuc, chi nhanh ngan hang nuuc ngoai tC:\iVi~t

Nam thea quy dinh clla phap lu~t va tien gui tC:\it5 chUc tin d\lng nuuc ngoai.

Ngan hang thl,fchi~n vi~c phan 10C:\icac khoan eho yay thea phuang phap dinh tinh dva tren cac quy dinh tC:\iE>i€uII clla ThOngtu 02 b~ng vi~c ap d\lngM th5ng xep hC:\ngtin d\lng nQi bQ. E>6ivui eac khaeh hang kh6ngdll di€u ki~nxep hC:\ngtin d\lng nQi bQ, Ngan hang thvc hi~n vi~c phan 10C:\icac khoan cho yay thea phuang phapdinh luqng dva tren cac quy dinh tC:\iE>i€u 10 ella TMngtu 02. Theo do, cae khoan cho yay khach hang duqcphiin 10C:\ithea eac muc dQrui ro nhu sau: NQ' dll tieu chucln, NQ'cAnchu y, NQ'duui tieu chucln, NQ'nghi ngavaNQ'co kha nang mAt v6n dva vao tinh trC:\ngqua hC:\nva cac y€u t6 dinh tinh khac clla khoan cho yay.

Cae kho{mnq dUQ'ephan 10C;lilil NQ'duui tieu ehucln,Nq nghi nga va NQ'co kha nang mAt v6n duqc coi lanq~xau.

Theo TMng tu 02, cac khoan nQ'duQ'c phan 10C:\ivao thai di~m cu5i mlli quy eho ba quy dAunam va vaongay 30 thang II cho quy b6n trong nam tai chinh. Theo do, cae khofm nQ'trlnh bay trong bao cao t Iichinh riengnay dUQ'ethvc hi~n phan 10C:\iva trich I~p dv phong tC:\ingay 30 thang 11 nam 2016.

11

NGAN HANG THtfONG MAl CO PHA.NDAu rtr vA PHAT TRIEN VI-eT NAMThap BIDV, 35 Hang Voi, Ho~nKiem, . Bao cao tai chlnh riling ngan hangHaNQi, CHXHCN Viet Nam QuY IV Nlim 2016

Tai ngay 30 thang 11 nam 2016, Ngan hang dii thuc hien phan loai no thea Thongill02. Theo do nhom no

cua khach hang la nh6m no co rui ro cao hon khi thuc hien phan loai no thea Dieu 10 va Bieu II cua Thongtu02. Trong do, Bieu 10 cua Thongill02 phan loai no va cam k6t ngoai bang thea phuong phap dinh hrong; Bieu

11 cua Thongill02 phan loai no va cam k8t ngoai bang theaM th5ng x8p hang tin dung nQi bQ cua Ngan hang

de phan loai cac khoan cho vay va ung tnroc khach hang dii duoc Ngan hang Nha mroc cho phep ap dung.

Cac khoan vay cua Ngan hangdiroc phan loai thea mire dQrui ro nhu sau:

SIT X8p h\lllg Nh6m nQ' Mota1 AAA Nh6m 1 NQ'du tieu chudn2 AA Nh6m 1 NQ'du tieu chuan

3 A Nh6m 1 NQ'du tieu chudn

4 BBB Nh6m2 NQ'cdn chu y

5 BB Nh6m2 NQ'can cM 96 B Nh6m3 NQ'duai tieu chutln

7 CCC Nh6m3 NQ'duai lieu chuan

8 CC Nh6m4 NQ'nghi nga

9 C Nh6m4 NQ'nghi nga

10 D Nh6m5 NQ'c6 kha nang mat von

DlJ phOng C\l th~ duQ'c trich l~p dlJa tren rui ro tin d\lllg thudn cua cac khoan cho vay thea cactY l~ tuong

Ung vai tirug nh6m nhu sau:

Nh6m Lo~i TY l~ dlJ phOng C\lthe

1 NQ'du tieu chuAn 0%

2 NQ'eftn cM 9 5%

3 NQ'dum tieu chutln 20%

4 NQ'nghi nga 50%

5 NQ'c6 kM nang mAt v5n 100%

Rui ro tin d\lng thudn cua cac khoan cho vay khach hang duQ'cHnh bing gia trt con l~i cua khoan cho vaytrlrgia tri cua tai san bao dam dii duQ'c chi8t khAu thea cac ty l~ dUQ'cquy dtnh trong Thongtu 02.

Theo Thong tu 02, d\f phOng chung duQ'c trich l~p d~ dlJ phbng cho nhUng t6n thAt chua duQ'cxac dtnh trong

qua trlnh pMn lo~i nQ'va trich l~p dlJ phong C\lth~ va trong cac truang hQ'Pcac t6 chuc tin d\lllg g~p kh6 khan ve

tai chinh khi chat lUQ'llgcac khoan nQ'suy gilim. Theo d6, Ngan hang pMi thlJc hi~n trich l~p va duy tri dlJ phOng

chung bing 0,75% t6ng gia trt cac khoan nQ' dUQ'cpMn lo~itlr nh6m 1 d8n nh6m 4trlr tien gui thanh toan va

khoan cho vay, mua ban c6 ky h~n giayta c6 gia d5i vai t6 chuc tin d\lng, chi nhanh ngan hang nuac ngoai t\li

Vi~tNam.

5.2. Xu If Ttl; TO tin d(lng

DlJ phOng duQ'c ghi nMn nhu mQt khoan chi phi tren bao cao k8t qua hO\lt dQng kinh doanh rieng va duQ'c sir

d\lng d~ xir 19 cac khoan nQ'xau. Theo ThOngill02 Ngan hang thanh l~p HQi d6ng Xu ly Rui ro d~ xir 19 cac

khoan nQ'xau n8u nhu chUng duQ'c philn lo~i vao nh6m 5, ho~c n8u khach hang vay la phap nhan giai the, pha

san, ho~c la ca nhan bi ch€t ho~c mat tich.

6. K@toan cae nghi~pVI} kinh doanh, dau ttr chung khoan

6.1. Chung khoan kinh doanh

Chung khoan kinh doanh Ia nhitng chUng khoan nQ',chUng khoan v6n, chUng khom khac duQ'cNgan hang

mua hin va dlJ dtnh ban ra trong thai gian ng~n nhim m\lc dich thu IQ'itir viec huang chenh lech gia.

12

..

NGAN HANG THUONG MAl COPHAN DAu TuvA PIlAT TRIEN VI~T NAMThap BIDV, 35 Hang vet, Ho~nKiem, Bao cao tili chlnh rieng ngan hangHa NQi,CHXHCN Vi~t Nam QuyIV Nam 2016

Chung khoan kinh doanh duoc ghi nhan thea gia g5c VaGngay giao dich va luon duoc phan anh thea gia g5c

trong thoi gian nam giu ti@ptheo.

Ti€n llii va c6 tire bing ti€n thu duoc trong thai gian nam gitr chirng khcan kinh doanh duoc ghi nhan VaG

bao cao k@tqua hoat d9ng kinh doanh rieng tren cosa thuc thu.

Cac clnrng khoan nay duoc xem xet kha nang giam gia tai thai diem I~pcac Bao cao tai chinh rieng.Chungkhoan duoc phan loai la tai san C6 duoc l~p du phong thea Thong tu 02. Chung khoan khong duoc phan loai latai san C6 duoc I~p du phong giam gia khi giatri ghi s6 cao hon gia tri thi truang xac dinh thea quy dinh t;;tiThOngtu s5228/2009/TT-BTC do BQHi chfnh ban hanh ngay 07 thang 12 nam 2009. Trong truang hqp khongthe xac dinh dUQ'cgia tri thi truang cua chung khoan, cac chfrngkhoan se khong duqc trfch l~p d\f phOng.D\fphOngrui ro duQ'cghi nh~n VaGbao cao k@tqua ho;;ttdQngkinh doanh tren tai khoan "Uiil(L6) thuantir mua ban

chfrngkhoan kinh doanh".

6.2. Chfrng khOilnaAu toosin sang a@ban

ChUngkhoan dAutu s~n sang de ban bao g6m cac chUngkhoan nQ'va chung khoan v5n rna Ngiin hang n~mgifrduai 20% quy€n bieu quy6t vai m\lc dfch dAutu va s~n sang de ban, khOngthuQclo;;tichUngkhoan mua VaGban ra thuang xuyen nhung c6 the ban bdt cu hic nao xet thdy c6 IQ'iva Ngiin hang khong phai la c6 dong sangl~p;ho~c la d5i tac chi6n luQ'c;ho~c c6 kha nang chi ph5i nhdt dinh vao qua trlnh l~p, quy6t dinh cac chfnh sachtai chfnh va ho;;ttd9ng cua doanh nghi~p nh~n dAutu thOng qua van ban th6a thu~ cu nhiin S\ftham gia H9id6ng Qui'mtrilBan Di€u hanh.

ChUngkhoan v5n dUQ'cghi nh~n thea gia g5c VaGngay giao djch va Iuon duQ'cphan anh thea gia g5c trongth(yigian n~m gifrti6p theo.

ChUngkhoan nq duqc ghi nMn thea m~nh gia VaGngay giao djch, liii d\f thu cua chUng khoan truac khimua (d5i vai chUngkhoan nQ'tra liii sau) ho~c liii nh~ntruac cha phan b6 (d5i vai chfrngkhoannq tra liii truac)duqc phananh tren mQttai khoan rieng. Phan chi6t khdu/ph\l trQila chenh l~chiimlduong gifragia g5c vai gia tricua khoan ti€n g6m m~nh gia c9ng (+)Hii d6n tich truac khi mua (n6u c6) ho~ctrir (-) liii nh~n truac cha pUnb6 (neu c6), cUngduqc pMn anh tren mQttai khoan rieng.

Trong khoang thai gian nam gifr chUngkhoan ti€p theo, cac chfrngkhoan nay duqc ghi nh~n thea m~nh gia.Chi€tkhdu/ph\l tr9i (n€u c6) cua chUngkhoan s~n sang de ban duqc phiin b6 vaGbao cao k€t qua ho;;ttdQngkinhdoanh rieng thea phuong phap duang thl1ngtrong su5t thai gian con I;;tiuac tinh cua chfrngkhoan. S5 ti€n llii traSauduQ'cghi nh~n thea nguyen tile: S5 ti€n llii d6n tfch truac khi mua duqc ghi giam gia tri cua chfnh chUngkhoan d6, d5i Ungvai tai khoan ]iiid\f thu; va s5 ti€n llii d6n tfch sau thai diem mua duqc ghi nh~n VaGthu nh~pcua Ngiin hang thea phuong phap cQngd6n. S5 ti€n liii nh~ truac duqc h;;tchtoan phan b6 VaGthu llii dAutuchfrngkhoan thea phuong phap duang th~ng cho qulingthai gian dAutu chUngkhoan~

Dinh ky, chUngkhoan s~n sang de ban se duqc xem xet v€ kha nang giam gia. ChUngkhoan duQ'cphan lo;;tiIa tai san C6 duqc l~p d\f phOngthea ThOngtu 02. ChUngkhoan khong duqc philn Io;;tila tai san C6 duqc l~p d\fphong giam gia khi gia tri ghi s6 cao hon gia tri thi truang xac dinh thea quy dinh t;;tiThOngtu s5228/2009/TT-

BTC ngay 07 thang 12 nam 2009 do BQTai chfnh ban hanh. Trong truang hqp khong the xac djnh duQ'cgia trithi truang cua chung khoan, cac chUngkhoan se khong duqc trfch l~p d\f phOng.. D\f phOngrui ro duqc ghi nh~nVaGbao cao k€t qua ho;;ttdQngkinh doanh tren khoan m\lC"Uiil(l6) thuAntir mua ban chUngkhoan dAutu".

6.3. Chu'ng khoan aAu toogift ain ngay aao hl,lD

ChUngkhoan dAutu gifr den ngay dao h;;tnIa cac chUngkhoannq dUQ'cNgiin hang mua hl1nvai m\lCdfchdau tu de huang liii sudt, va Ngan hang c6y dinh va c6 kha nang gill:cac chUngkhoan nay d6n ngay dao h;;tn.ChUngkhoan gifr d6n ngay dao h;;tnc6 gia tri duQ'cxac dinh va c6 ngay dao h~n C\lthe. Trong truang hqp chUngkhoan duqc ban hl1ntruac thai diem dao h;;tn,cac chfrngkhoan nay se duqc phan lo;;til;;tisang chung khoankinh

doanh hay chung ~oan s~n sa~g de ban. ~ I.ChUngkhoan dau tu gifrden ngay dao h;;tnduQ'Cghi nh~ntuongt\{ nhu chfrngkhoannq san sang de ban.

13

'I

NGAN HANG THUONG MAl COPHAN DAu rtrva pIlAT TRIl'tN VIET NAMThapBIDV, 35 HangVei, Ho~nKiern, . Bao cao tai chfnh rleng ngan hangHaN(\i, CHXHCN Viet Nam Quy IV Nlim 2016

Dinh ky, chirng khoan ddu tu gift den ngay dao han se duoc xem xet v6 kha nang giamgia, Chung khoandtroc phan loai la tai san C6 duoc I~p du phong thea Thong tu 02. Chung khoan khong duoc phan loai la tai sanC6 duoc I~p dtr phong giam gia khi giatr] ghi s6 cao han giatri thi truong xac dinh thea quy dinh tai Thong tus6 228/2009/TT-BTC ngay 07 thang 12 narn 2009 do B(l Hi chfnh banhanh, Trong tnrong hop khong the xac

dinh ducc giatri thi tnrong cua chrmg khoan, cac chimg khoan ss khong duoc trich I~pdir phong, Du phonggiam gia duoc ghi nh~ VaGbao cao k€t qua hoat d(lng kinh doanh tren khoan mvc "Liii/(L6) thuAntil mua banchUng khoan ddu tu".

D6i vcri trai phi€u pMt sinh tir nghi~pV\l mua ban n9' vcri Cong ty TNHH M(lt thanh vien Quan Iy tai san cuacac t6 chuc tin dVng Vi~t Nam ("V AMC"), Ngan hang trich l~p d\l phong thea huang ddn cua Ngan hang NMnucrc t~i ThOng tu s6 19/20l3/TT-NHNN ngay 06 thang 09 nam 20l3, Thong tu s6 14/20 15/TT-NHNN ngay 28thang 08 nam 2015 va cac van ban khac c6 lien quan cua co quan Nha nucrc c6 th;1m quy6n.D\l phOng rui roduQ'cghi nh~n vaG bao cao k€t qua ho~t d(lng kinh doanh tren khoan mvc "Chi phi d\l phOng rui ro tin dVng"

7. Ti~n va cae khoan tU'O'ngdU'O'ngti~n

Ti6n va cac khoan tuang duang ti6n bao g6m ti~n m~t, vang b~c, da quy, kim lo~i quy, ti~n giri thanh toant~i Ngan hang Nha nucrc, tin phi€u Chinh pbU va cac gidyto' c6 gia ng~n h~n khac du di~u ki~n chi€t khdu v6'iNgan hang NM nu6'c, cac khoan ti~n giri thanh toan va ti~n giri c6 thai h~n dao h~n khong qua ba thang k€ tir

ngay giri va cac khoan ddu tu chUng khoan c6 thai h~ thu h6i ho~c dao h~ khong qua ba thang kStil ngay mua.

8. DV phOng, cong nC}'ti~m An va tai san chU'a xac djnh

Theo ThOng tu 02/20l3/TT-NHNN cua Ngan hang Nha nu6'c, Ngan hang th\lc hi~n phan lo~i, cam k€t ngo~ibang vcri cac khoan bao lanh, chdp nh~n thanh toan va cam k€t cho vay khong bUy ngang vo di~u ki~n va c6 thaidiem th\lc hi~n cv the (gQi chung la cac khoan cam k€t ngo~i bang) VaGcac nh6m quy djnh t~i Di~u 10 ho~c Di~u11, Thong tu 02. Theo d6, cac khoan cam k€t ngo~i bang du9'c phan lo~i thea cac muc d(l rui ro nhu sau:N9' ail lieu

ehuan. N9'caneM JI. N9' duai tieu ehuan. N9' nghi nga va N9' co kha nang mat v6nd\la VaGtlnh tr~g qua h~ vacac y€u t6 djnh tinh khac.

Ngoai ra, thea Thong tu 02, Ngan hang khong phai th\lc hi~n trich I~p d\l phOng chung va d\l phOng cv the d6iv6'i cac khoan cam k€t ngo~i bang.

9. Nguyen tAc va phu'O'ng pUp ghi nh~n thu@thu nh~p doanh nghi~p va chi phi thu@thu nh~p hoiln Il}.i

Thu€ thu nh~p doanh nghi~p the hi~n t6ng gia tri cua s6 thu€ phai tra hi~n t~i va s6 thu€ holin I~i.

s6 thu€ phai tra hi~n t~i duqc tinh d\la tren thu nh~p chiu thu€ trong nam. Thu nh~p chiu thu€ khac v6'i 19inhu~ thudn du9'c trinh bay tren bao cao k€t qua ho~t d(lng kinh doanh rieng vi thu nh~p chiu thu€ khong bao g6mcac khoan thu nh~p hay chi phi tinh thu€ ho~c duQ'ckhdutrir trong cac nam khac (bao g6m ca 16mang sang, n€uc6) va ngoai ra khong bao g6m cac chi tieu khong chiu thu€ ho~c khong du9'c khdu trir.

Thu€ thu nh~p hoan l~i duqc tinh tren cac khoan chenh I~ch t~ thai gifta gia tri ghi s6 vaC('f sa tinh thu€ thunh~p cua cac khoan mvc tai san ho~c congnq tren bao cao tai chinh rieng. Thu€ thu nh~p hoan I~i phai tra pMiduQ'Cghi nh~n cho tdt ca cac khoan chenh I~ch t~ thai chiu thu€, trir khi n9' thu€ thu nh~p holin l~i phai tra pMtsinhtil ghi nh~n ban ddu cua mQt tai san ho~c nQ'phai tra cua mQt giao dich rna giao dich nay khong c6 anh huangden IQ'inhu~ k€ toan hottc 19inhu~ tinh thu€ thu nh~p (hottc 16tinh thu€) t~i thai diem phcit sinh giao dich. Hi santhu€ thu nh~p hoan l~i chi duqc ghi nh~n khi ch~c ch~ c6 du lQ'inhu~n tinh thu€ trong tuang lai de khftutrir cackhoan chenh I~ch t~mthai.

Thu€ thu nh~p hoan I~idUQ'Cxac djnh thea thu€ sUdtd\l tinh se ap dVng chokY tM san dUQ'cthu h6i hay nQ'pMitra duQ'cthanh toano Thu€ thu nh~p hoan I~i dUQ'Cghi nh~n VaGbao cao k€t qua ho~t dQng kinh doanh rieng va chighi vaGv6n cbUsahilu khi khoan thu€ d6 c6 lien quan den cac khoan mvc duQ'cghi thing VaGv6n chusahUu.

Tai san thu€ thu nh~p holin I~i va nQ'thu€ thu nh~p hoan ll}.iphai tra duQ'CbUtrir khi Ngan hang c6 quy~n hc;rppbap de bUtrir gifta tai san thu€ thu nh~p hi~n hanh v6'i thu€ thu nh~p hi~n hanh phai nQp va khi cac tai san thu€ thunh~p hoan ll}.iva nq thu€ thu nh~p hoan ll}.ipMi tra lien quan t6'i thu€ thu nh~p doanh nghi~p duQ'cquan Iy boi cUngmQtC('f quan thu€ va Ngan hang c6 d\l djnh thanh toan thu€ thu nh~p hi~n hanh trenC('f sathudn.

14

NGAN HANG TWONG M~I COpHAN DAu TV' vA PHAT TRIEN VI"¢TNAMThapBIDV, 35Hang Voi, Hoan Kiem, Bao caotai chlnh rieng ngan hangHa N(li, CHXHCN Viet Naill Quy IV Nam 2016

Vi~e xac dinh thu8 thu nhap cua Ngan hang can ctr VaGcac quy dinh hien hanh v~ thu8. Tuy nhien, nhtmg quydinh nay thay d6i thea tung thaiky va viec xac dinh sau cung v~ thu8 thu nhap doanh nghieptuy thuQe VaGk8t qua

kiem tra cua co quan thue e6 th§.mquyen,

Ole loai thu€ khac duoc ap dung thea cac lu~t thu€ hien hanh tai Vi~t Nam.

10. K@toan cac khoanvAn vay, phat hanh chungkhoan ng, cI)ng e\l vAn

- Nguyen tic ghi nMn chi phi di yay: Cac khoan v3n yay ducc cong b3 va trlnh bay theo s3 du no g3e tai

thai di~m I~p bao cao.

- Ky phieu, trai phieu phat hanh (GTCG): thuc hien thea quy dinh eua ehu§.n m\fe k8 toan "Chi phi di vay"duge phananh tren Bang din d3i k€ toan rieng theo gia tri thu§.n (xae dinh b~ng GTCG theo m~nh giatrir (-)

ehi8t kh.1u GTCG eQng(+) ph\l trQi GTCG. Lai d\f tra duge tinh thea phuang pMp duang thing.

11. vAn chu sO"hn·u

11.1.c6phi@uph6 thOng

c6 phi8u ph6 thong duge phan10l;li la v3n ehu so hllu.

11.2. Thing duovAn c6 phAn

Khi nh~ v3nille6 dong, ehenh I~ehgifia gia pMt hanh va m~nh gia eua e6 phi8u duqcghi nh~ vaGth~g du v3ne6 ph§.ntrong v5n ehu so hllu. Cae chi phi pMt sinh tl"\feti8p lien quan d8n vi~e pMt hanh e6 phi8u ph6 thong duge ghi

nh~ la mQtkhoan giamtrir vao th~g du v5n e6 ph§.n.

11.3. C6 phi@uquy

Khi mua I'ilic6phi8u dii phat hanh, t6ng s5 ti~n thanh toan, bao gam cae chi phi lien quan tl"\feti8p eho vi~e mua Il;lie6 phi8u, sau khitrir cae IO'ilithu8, dugcghi nh~ la e6 phi8u quy va duqctrlnh bay la mQtkhoan giamtrir trong v3n ehU

sohllu.

11.4. Trfch l~p va su·d\lng cae quy til:1Q"i nhu~n sau thu@

Cae quy d\ftrfr dugeSlr d\lllg eho cae m\le dieh e\l th~ va dugc triehillIQ"inhu~ sau thu8 eua Ngan hang d\fa tren

caetY I~quy dinh theo trlnh!\f sau:

- Quy d\f trti b6 sung v3n di~u I~:5%IQ"inhu~ sau thu8, t3i da khong vugt qua v5n di~u I~eua Ngiin hang;

- Quy dl,fphong tai ehinh:10%IQ"inhu~ sau thu8, t5i da khong vugt qua25%v5n di~u I~eua Ngiin hang;

- Cae quy khae (n@ue6) se do D'ilihQidang e6 dong quy@tdiuh.

15

NGAN HANG THUONG MAl co pHAN :DAUTU vA PHAT TRIEN VIET NAMThap BIDV, 35HangVoi, Ho~nKiem, . Bao caotili chfnh rieng nganhangHa N¢i, CHXHCN Viet Nam Quy IV N1!.m2016

v, TMng tin b6 sung cho cac khoan muc trlnh bay trong Bang ciin d6i k@toan

Dan vi: Trieu d6ng VN

1. Chung khoan kinh doanh

1.1. Clnrng khoanNcr- Chung khoan Chfnh phil

- Chung khoan do cac 'I'Cl'D khac trong nucc phat hanh

- Chung khoan do cac TCKT trong nuoc phat hanh

- Chung khoan NQ'nuoc ngoai

1.2. Chung khoanvan- Chtrng khoan do cac TCl'D khac trong mroc phat hanh

- Chung khoan do cac TCKT trong mroc phat hanh

- Chung khoan mroc ngoai

1.3. Chung khoan kinh doanh khac

1.4. DV phOng giam gia elnrng khoan kinh doanh

T6ng

3111212016 31112/2015

9,476,852

9,476,852

7,538,902

7,538,902

9,476,852 7,538,902

2. Cac cnngc\I tai chinh phai sinh va cac tili san Uti chfnh khac

TAng gia tr] ghi sA k@toan

Chi tieu (theo tY gia ngay I~p bao cao)

Tai san Cong Nfl Gia trj thu§n

31112/2016 15,454,376 (15,557,696) (103,320)

Cong c\I tai chinh phai sinh ti~n t~ 14,519,551 (14,600,313) (80,762)

-Giao djch Icy hltn tiSn t~ 3,106,026 (2,986,452) 119,574

-Giao djch hoan d6i tiSn t~ 11,413,525 (11,613,861) (200,336)

Cong c\l tili chioh phai sinh khac 934,825 (957,383) (22,558)

-Giao djch hoan d6i Iiiisudt 934,825 (957,383) (22,558)

3111212015 9,462,600 (11,440,973) 101,882

Cong c\l tai chinh phai sinh ti~n t~ 9,462,600 (9,349,358) 113,242

-Giao djch Icy hltn tiSn t~ 3,272,145 (3,237,279) 34,866

-Giao djch hoan d6i tiSn t~ 6,190,455 (6,112,079) 78,376

Cong C\I tai chfnh phai sinh khac 2,080,255 (2,091,615) (11,360)

-Giao djch hoan d6i Iiiisudt 2,080,255 (2,091,615) (11,360)

16

NGAN HANG THlfONG M~I co PHAN DAu rtr vA PHAT TRIEN Vl¢T NAMThap BIDV, 35 Hang Vlli, Hom Kiem, Bao cao tai chinh rieng ngan hangHa NQi,CHXHCN Vi~t Nam Qu>,IV Nam 2016

3. Cho yay khach bang

Cho yay cac t6 chuc kinh t6, ca nhan trongmrcc

Cho yay ehi6t khiiu thuong phieu va cac giiiy to co gia

Cho thue tai chinh

Cac khoan tra thay khach hang

Cho yay b~ng v6n tai tro, ity thac dAutu

Cho yay d6i voi cact6 chirc, ca nhiin rnrcc ngoai

Cho yay thea chidjnh cuaChinh phu

No cho yay duoc khoanh va no choxU Iy

Tang

- Phantfch chAt luong ng cho yay:

No dit tieu chuan

Ngc~n chu y

No' duoi tieu chuan

No nghi ngc

No co kha nang milt v6n

Tang

- Phdn tfch du ng theo thM gian:

No ngjn han

No trung han

No dai han

T6ng

3111212016 3111212015

699,003,526 587,342,687

5,200 20,000

30,435 25,515

11,017,276 8,703,749

28,147 51,732

710,084,584 596,143,683

31112/2016 3111212015

671,335,907 569,128,378

25,692,810 17,425,916

5,593,926 3,967,058

995,484 887,137

6,466,457 4,735,194

710,084,584 596,143,683

31112/2016 31112/2015

388,919,267

85,119,390

236,045,927

339,805,955

81,591,711

174,746,017

710,084,584 596,143,683

4, n8i v6'i s\l' thay d6i (tang/ gtam) cua D1}'phong riBfO tfn d\lng

sa du'tJ1,ingay 0110112016

D\I'phong nii ro trich I~ptrong Icy/(Hoan nh~p d\l'phong

trong Icy)

D\I'phong giam d~ tiit toan s6 du ng dii ban eho VAMC

D\I'phong giam doxU Iy cac khoan ng kho thu h6i b~ng

ngu6n d\l' phong

sa du' tJ1,ingay 31112/2016

Sadu't\li ngay01l01l2015

Di~u chinh thea k6t qua Ki~mtoan nha nuac

D\I'phong nii ro trich I~ptrong Icy/(Hoan nh~p d\l'phong

trong Icy)

D\I'phOng giam d~ tAttoan s5 du ng dii ban cho VAMC

D\I'phong giam doxU Iy cac khoan ng kh6 thu h6i b~ng

ngu6n d\l' phong

S6 du k6t chuyBn tiI Yi~enh~n sap nh~p MHB

sa dtr t\li ngay 31112/2015

DU' phOng chung

4,227,225

DU' phi'mg cu tM2,894,559

891,508 3,704,569

(141,194)

(2,213,887)

4,244,0475,118,733

3,123,046 3,421,784

(133) 36,636

893,632 3,886,596

(1,029,827)

(3,642,835)

210,680 2p,205

2,894,5594,227,225

17

NGAN HANG THUONG MAl CO PHAN DAu TU vA PHAT TRIEN VIET NAMThap BIDV, 35 Hang Vai, HoAnKiem, . Baocao Hlichinh rH\ng ngan hangHa N¢i, CHXHCN Vi~tNam Quy IV Nilln 2016

DAutu vao cong ty con(*)

Ole khoan ctAutu vao cong ty lien doanh

Ole khoan ctAuto' vao cong ty lien k~t

Cac khoan ctAuto' dai han khac

D\)'phong giarn gia ctAuto' dai han

TAng

31112/2016 31112/2015

4,465,068 1,886,893

3,277,091 3,753,326

424,813 364,013

345,724 463,216

(271,557) (351,425)

8,241,139 6,116,023

5. Clnrng khoan dAu to'

5.1. Chung khoandAuto' sin sang ~ ban

a. Chung khoan NQ'

b. Chung khoan V6n

c. DIJphong rui ro chimg khoan sAn sang ct~ban

5.2. Chu-ngkhoan dAunr gift dSn ngay Wiohan

a. Giatri chimg khoanb. DIJphong nii ro clnrng khoan ctAuto' gifr ct~nngaydao han

3111212016 31112/2015

112,564,909 86,709,922

112,673,132 86,901,564

115,319 123,669

(223,542) (315,311)

30,904,582 34,506,110

36,939,496 36,602,129

(6,034,914) (2,096,019)

6. G6pvan, dAu to' did han:

- Phfln tich gia tr] dAutu' theo lo~ihlnh dAuto'

{*} Ghi nhdn eidu til VQa c6ng ty can IIDC sau khi ca cdu lai khoan uy thac cidu tilduac tiip nhgn tirChfnh phU thea phe duy~t cua NHNN

- Danb sach cac cong ty lien k~t, lien doanh quan trQng:

31112/2016 31112/2015

Ty If sif

Gili gac hu-ucua

nglinhimg

3,275,755

476,235 50

1,294,466 65

1,505,054 50841,584

115,089 55

12,482 50

350,000 35

364,013 27.24

4,117,339

Gia gae

Ty If sif

hu-ucua

nglin hang

DAuto' viloTCTD khae

Ngan hang lien doanh VIDPublic

Ngan hang lien doanh Lao Vi~t

Ngan hang lien doanh Vi~tNga

DAuto'vilo cae DN khac

Cong ty lien doanh Thap BillV

COng ty lien doanh QuanIy DAuto' BillV - Vi~tNam Partners

Cong ty TNlffi BHNT BIDVMetlife

COng ty c6 phAn cho thue maybay Vi~tNam

TAng

2,799,520

1,294,466 65

1,505,054 50902,384

115,089 55

12,482 50

350,000 35

424,813 32.21

3,701,904

18

NGA.N HANG TRUONG M~I COpHAN DAu TU vA pHAT TRIEN VIE:TNAMThapBIDV, 35Hang Voi, Hoan Kiem, Bao caotili chlnh rieng nglln hangHaNOi, CHXHCNVi~t Nam Quy IV Nam 2016

7. Cac khoiin nQ'Chinh phiiva NHNN

19

31112/2016 31112/2015

9,519,969 33,961,954

5,024,934 4,575,551

28,847,029 6,864,094

43,391,932 45,401,599

1.VayNHNN

2. Ti~n gui cua B9 Tai chlnh

3. Ti~n giri cua KBNN

Tang

8. Ti~n, vanggU'iva yay cacTCTD khae

3111212016 31112/2015

8.1.Ti~n, vang gU'i cuacaeTCTD khac

a. Tienyang gui khong kY han

-B~ngVND

- Bang vang va ngoait~

b. Tien, vang gui c6ky han

-Bang VND

- Bang yang va ngoai t~

Tang

8.2. YaycaeTCTD khac

-BangVND

Trangdo: - Vaychilt khau, tai chiit khdu

- Vaycdmca,thi chap- B~ng vang va ngoait~

Trangdo: - Vaychdt khau, tai chilt khdu

- Vaycdmca,thi chdp

Tang

3,955,297

3,148,030

807,267

27,140,852

22,305,069

4,835,783

3,757,614

2,031,651

1,725,963

17,900,513

15,480,928

2,419,585

31,096,149 21,658,127

7,587,224

302,211

13,082,822

2,434,503

51,616,314 44,239,690

1,751,200

59,203,538 57,322,512

NGAN HANG TIIlfONG MAl co pHAN DAu TU vA pHA T TrutN VIET NAMThapBIDV,35 Hang Voi, Ho~ Kit~m, . Bao cao tAichlnh rieng nglln hangHe.NQi, CHXHCN Vi~t Nam Quy IV Nfun 2016

9. Ti~n goi coa khach hang

- Thuyet minh theo Ioal ti~n goi

31112/2016 31112/2015

TiSn, vang gii'i khOng ky h\ln

- Tien, gui khong leY han b~ng VND

- Tien, gui khong leY han b~ng vang,ngoai t~

Ti~n, vang gii'i co kyhan

- Tien, gui cokY han b~ng VND

- TieD,gui co leY han bang vang, ngoaiteTiSn gii'i ~n chuyen dung

TiSn gii'i ky quy

124,564,243

111,749,258

12,814,985

594,351,945

569,508,997

24,842,948

4,920,987

104,353,118

94,010,678

10,342,440

458,402,260

423,856,887

34,545,373

3,717,822

Tang

10. Phat hanh gUly to-co gia thOng thueng

723,837,175 566,473,200

31112/2016 31112/2015

Chung chi tiSn gii'i

Duoi 12tMng

Tir 12thang den duoi 5nam

Til: 5 nam trc len

Kyphi~u

Du6i 12thang

Ttr 12thang den duoi 5nam

Trat phi@u

Duoi 12thang

Tu 12thang denduoi 5nam

Til: 5 namtra len

Tnii phi@utang v6n

Tang

47,141,004

16,294,910

29,843,856

1,002,238

608

290

318

367

44,850,571

28,569,499

16,278,861

2,211

736

354

382

1,000,366

61

306

19,500,062

1,000,060

306

19,700,228

66,642,041 65,551,901

20

NGAN HANG TmfONG M~I CO pHAN DAu Tl1 vA PIlAT TRIEN vrer NAMTM.pBillV, 3S Hang Voi, HoanKiem, Bao do tili chinh rleng ngan hangHa N(\i, CHXHCN Vi~t Nam Quy IV Nlirn 2016

11. OlC khoan nQ'khac

31112/2016 3111212015

5,912,634

2,101,914

2,488,0111,028,247

Cac khoan phai tra nl)i bl)

Cac khoan phai tra ben ngoai

Quy khenthuong, phuc lei

TAng

2,412,390

2,032,0131,468,231

5,618,172

12. Tinb hinh tbY'c bi~n ngbiaVI} voi Ngan sach Nbs nU'O'cPhat sinb trongky

3111212015 S6phiii nOp S6Wi nOp31112/2016

1.ThuSGTGT 21,394 188,261 (176,902) 32,753

2. Thu€TNDN 202,825 1,411,099 (1,539,122) 74,802

3.Cac loai thu€ khac 35,267 430,357 (417,701) 47,923

4. Cac khoan phi,i~phi vacac khoan phai n(lp khac 179,267 18,396 (18,338) 179,325

TAng 438,753 2,048,113 (2,152,063) 334,803

21

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NGAN HANG THUONG M~I COPHAN DAu TlJ' vA pHAT TRIEN VI~T NAMThapBIDV, 35 HAngVoi, HOlmKiem, Bao cao tai chinh rieng ngan hangHit NQi, CHXHCN Vi~t Nam Qui IV Nam 2016

13.2. Chi tilt vall ddu tll' cua TCTD:

vanCP thu'irng van CP uuWii TAng s8T~i ngay3111212016

V6n ddu tu cua Nha nuoc

V6n g6p

Thang du v6n cb ph§n

C6 phieu quy

32,573,242

1,613,911

30,306

32,573,242

1,613,911

30,306

TAng

T~i ngay 31112/2015

V6n ddu tu cua Nha mroc

V6n g6p

Thang du v6n cb ph§n

C6 phi~u quy

34,217,459 34,217,459

32,573,242

1,613,911

30,306

32,573,242

1,613,911-

30,306

TAng

13.3.COphilu:

34,217,459 34,217,459

31112/2016 31112/2015

- s6 hrong c6 phi~u dangkY phat hanh

- s6 luong c6phieu dll ban ra cong chung

+ C6 phieu ph6 thong

+c6phi~u uu dlli

- s6 hrong c6phieu dang duochru hanh

+c6 phieu ph6 thong

+C6 phi~u uu dlli

* Mrnh girl cOphiiu dang iU'U hanh:

* DO'n vi: C6phdn

3,418,715,334

419,208,643

419,208,643

3,418,715,334

419,208,643

419,208,643

3,418,715,334

3,418,715,334

3,418,715,334

3,418,715,334

10,000 il6ng/cOphilu 10,000 il6ng/cOphilu

VI_ ThOng tin b6 sung cho cac khoan muc trinh bay trong Bao cao ket qua hoat dQngkinh doanh

Dan vi: Trieu tl6ng VN

14. Thu nh~p Hiiva cac khoan thu nh~p tuO'ng tv

Thu nh~p llii ti~n gui

Thu nMp llii cho yay

Thu Jaitir kinh doanh, d§utll' chUng khoan NQ'

- Thu llii tir ch(mg khoan kinh doanh

- Thu lliitir ch(mg khoan d§u tll'

Thu phi tir nghi~p Vl,lbilO llinh

Thu khac tir holtt d(lng tin dl,lng

Namnay Nam tru6'c

(til' ngay 0110112016 (til: ngay 0110112015d~n ngay31112/2016) d~n ngay 3111212015)

1,452,414 1,271,300

50,299,085 38,789,998

8,556,116 6,999,951

182,650 453,843

8,373,466 6,546,108

1,343,457 1,283,264

256,353 113,145

61,907,425 4~,457,658

23

NGAN HANG THUONG M~I CO PRAN DAu TU vA pIlAT TRIEN VI~T NAMThap BIDV,35Hang Vili, HOMKiem, Bao caotlli chfnh rieng nglio hangHa N~i, CHXHCN Viet Nam QuYIV Nl!.m2016

15. Chi phi liii va cac khoanchi phi nrong tl,:

Nam nay(tIl' ngay0110112016

dSn ngay 31112/2016)

32,073,943

3,235,882

3,440,055

19,878

225,122

Tra liiiti8n gui

Tra liiiti8n vay

Tra liii phat hanhgidy ta co gia

Tra liiiti~n thue taichinh

Chi phi hoatdQng tin dung khac

TAng 38,994,880

16. LaillO thuAn tir heat dOng kinh doanh (mua/ban) chung khoan kinh doanh

Nam nay(tit ngay 0110112016tISn ngay 3111212016)

623,026

(234,275)

Thu nh~p tir mua ban chirng khoan kinh doanh

Chi phi v~ mua banclnrng khoankinh doanh

Chi phl/hoan nhap du phongrui ro chirng khoankinh doanh _

Lii/Ill thuAn tir hoat di}ng mua ban chimg khoan kinh doanh 388,751------~-

17. LaillO thuAn tir heat dOng kinh doanh (mua/ban) chimg khoandAu tu

Nam nay

(tir ngay0110112016

tISn ngay 31112/2016)525,524

(1,660)

(162,255)

Thu nh~pnr mua ban chUng khoan dau tu

Chi phi v~ mua ban chUng khoan ddu tu

Chi philHoflD nh~p d\l' phong rui ro chUng khoan ddu tu

LSi/Ill thuAn tir hO\lt dQng mua ban chu·ng khoandAu ttr 361,609

18. Thu nh{lp tir gop v6n, mua cA phAn

c6 tuc nh~n duQ'c trongkY tir gop van, mua c6 phdn:

- Tir chUng khoan van kinh doanh

- Tir chUng khoan van ddu tu

- Tir gop van,dhtu dfti h~n

Cac khoan thu nh~p khac

Nl'imnay(tir ngay 0110112016

dSn ngay 31112/2016)

360,535

9,152

351,383

890,243

TAng 1,250,778

24

Nam trtr6'c

(tir ngay 0110112015

dSn ngay 31112/2015)

23,905,161

3,580,166

2,208,946

30,849

56,186

29,781,308

Nam trurrc(til' ngay 0110112015~n ngay 31112/2015)

249,798

(368,818)

(119,020)

Nam truec(tir ngay 0110112015~n ngay 31112/2015)

119,484

(189,568)

155,994

85,910

Nam trtr6'c(tir ngay 0110112015

dSn ngay31J12/2015)

324,725

15,224

309,501

324,725

NGAN HANG THUONG M~I co PHANnAu TuvA PHAT TRIEN VI$T NAMThap BIDV, 35Hang V6i, Hoan Kiern, Bao caotili chinh rieng ngan hangHa NQi, CHXHCN Viet Nam Quy IV Nam 2016

19.Chiphiho~tdQng

1. Chi nQp thuS va cac khoan phi, l~ phi

2. Chi phi cho nhan vien:

Trong d6: - Chihrong va phu dp

- Cac khoanchi d6ng gop theahrong

- Chi tro dp

- Chi cong tacxii hQi

3. Chi ve tai san

Trong do,khdu hao Tai san c6djnh

4. Chi cho hoat dQng quan1y cong VI,I:

Trong d6: - Cong tac phi

- Chi hoat dQng doan thB cua TCTD

5. Chi nQP phi bao hiem, bao toan tien gui cua khach

hang6. Roan nhap du phong (khong bao g6m chi phi du

phong rui ro tin dung nQi va ngoai bang; chi phi du

phong rui ro chimg khoan)

7. Chi phi heat dQng khac

TAng

Niimnay Niim truce

(tii'ngay 01/01/2016 (tii' ngay 01/0112015

d~n ngay 31/1212016) d~n ngay31/12/2015)

48,985 40,873

7,038,707 6,074,933

6,049,025 5,302,269

313,113 249,969

361,177 247,405

2,552,456 2,037,756

817,779 604,758

2,629,921 2,197,026

187,763 142,657

19,236 16,380

531,173 394,983

(77,559) (302,491)

12,723,683 10,443,080

25

NGAN HANG THUONG M~I C<?PHAN DAu TU VA PHAT TRIEN VI~T NAMThapBIDV, 35Hang V5i,Hoan Kiem, Baocaotili chinh riling ngan hangHa NQi,CHXHCN Vi~t Nam Quy IV Nam2016

VIII- Cac thOng tin khac

20. Giao djch v6'i cacben lien quan

Ben lien quan

NHNN Vi~tNamNHNN Vi~tNam

KBNN

B<)Taiehfnh

COng ty QUlin ly va Khai thac tai san

C6ng ty e6 phdn Bao hi~mBIDV

C6ng ty Cho thue tai ehfnh

COng ty c6 phdn Chung khoan BIDV

C6ng ty ehirng khoan MHBS

COng ty lien doanh Quan Iy ddu tu

BIDV - Vietnam PartnersC6ng ty lien doanh Thap BIDV

Ngan hang lien doanh Lao Vi~t

Ngan hang lien doanh Vi~tNga

C6ng ty TNHHBao hi~mnhan thQ

Metlife

COng ty C6 Phdn Cho thue May bay

Ngan Hang £lAutu va Phat tri~nCampuehia

Quan h§QUlin Iy true tiSp

QUlin Iy true tiSp

Quan ly tnrc tiSp

SO'hautrue tiSp

C6ng ty con

C6ng ty con

Cong ty con

C6ng ty con

C6ng ty con

Lien doanh

Lien doanh

Lien doanh

Lien doanh

Lien doanh

Lien kSt

C6ng ty eon

COng ty £lAuTu PhM Tri~n Qu6e T€ C6ng ty con

Oie giao djch se ti~n

Ti~n giri tai NHNN 34,081,052Cac khoan yay tai NHNN 9,519,969Ti8n giri cua KBNN 28,847,029Ti8n gtri cua BTC tai BIDV 5,024,934Ti~n gir! thanh toan 779Ti~n gui eo Icy han 32,500Ti8n gui thanh toan 42,313Ti~n gui co Icy han 1,941,538Ti~n gui thanh toan 184,222Ti~n gui co Icy hanTi~n yay 1,210,326Yay thue TC n<)inganh 185,013BIDVvay

Ti~n gui thanh toan 117,191Ti~n giri eo Icy han 150,000Ti~n yay

Ti~n giri thanh toan 22,427Ti~n gui eo Icy hl;lnTi~n yay

Ti~n gui thanh toan 968Ti~n gui co Icy hl;ln 53,097Ti~n gui thanh toan 1,240Ti~n gui eo Icy hl;ln 26,000Ti~n yay 211,649Ti~n gui thanh toan tl;liBIDV 101,429Ti~n gui eo Icy hl;lntl;liBIDV

Ti~n gui thanh toan eua BIDV 100,432tl;liLVBTi~n gui co Icy hl;lncua BIDV 6,082,930tl;liLVBTi~n BIDVvay LVB

Ti~n gui thanh toan tl;liBIDV 126,491Ti~n gui eo Icy hl;lntl;liBIDV 553,975Ti~n gui thanh toan eua BIDV 626,524tl;liVRB

Ti~n BIDVvay VRB

Ti~n gui thanh toan 41,671Ti~n gui eo Icy hl;ln 488,000Ti~n gui thanh toan 369Ti~n gui co Icy hl;ln 932,489Ti~n yay 1,192,527Ti~n gui thanh toan tl;liBIDV 290,384Ti~n gui eo Icy hl;lnTi8n gui thanh toan cua BIDV 2,781,106tl;liBIDC

Ti~n gui eo ld h~n eua BIDV 2,998,113t~iBIDCTi~n gui thanh toan tl;liBIDV 8

26

NGANHANG THUONG M~I CO pHAN DAu TUVA PHAT TRIEN VI~TNAMThapBIDV, 35Hang Voi, Hoan Kiem, Bao caotai chinh rieng nganhangHaNQi, CHXHCN Viet Nam Quy IV N1im2016

21. Mli'e dQt,p trung theo khu vue dialy cua cac tai san, ding nQ'va cac khoan muc ngoal bang

Kinh doanhva aAu nrTAngduonl}' cho vay CCTC phai sinh

Trong nuoc

Niroc ngoai

733,371,367 788,805,287 103,320 159,204,799

VIII- Quan Iy rui ro Utichinh

22. Chinh sach quanIy rui ro lien quan d@ncac eong e\l tai ehinh

Dinh huang cua Ngan hang Ia tro thanh mOt t~p doan tai chinh da nang. Do vay, viec su dung cac cong

cu tai chinh, bao g6m nhan tien gtri cua khach hang va dAutu vao cac tai san tai chfnh c6 chAt hrong cao diitrc

thanh hoat dOng mang tinh then ch5t giup Ngan hang dat duoc thu nh~p cAnthiBttil' Hli.Xet til' khla e~nh quan ly

nli ro,dieu nay doi hoi Ngan hang kBt hgp mQt each din d5i gill'a cae cam kBt ngo~i bang (nhu bao liinh va thu tin

dl,lDg)vai cac khoan cho yay (b~ng d6ng nQi t~ cfing nhu ngo~i t~) d5i v6i cac ca nhan va t6 chU'cthuQc cac muc

dOtin c~y khac nhau. Btln c~nh d6, Ngan hang cfing dAu tu mOt phAn v5n Iuu dQng vao cho cac ngan hang khac

yay. D~ phOng ngua rui ro ngo~i h5i, nli ro liii suAt, ngan Mng tham gia vao cac giao dich d5i nghich tr~ng thai

va su d1,lllgcac cong C\lphai sinh nhu cam kBt hoan d6i tien t~, hoan d6i liii suk £>6ng tMi, Ngan hang thvc hi~n

quan Iy rui ro ngo~i h5i, rui ro liii suM thOng qua vi~c thiBt I~p va tuan tM cac h~n muc nhu h~n mac tr~ng thai

ngo~i t~, giai h~n ve khe M tai san nh~y cam liii suAt va cac h~n muc litln quan khac. ThOng qua vi~c n~m gill'

nhieu tai san Ia cac cong C\ltai chfnh co chAt IUQ'llgcao,CO' cAubang can d5i kB toan ritlng Ie cua Ngan hang c6

du kha nang phong ngua rui ro trQng yBu trong qua trlnh ho~t dOng kinh doanh va dam bao kha nang thanh

khoan.

Trong qua trlnh quan Iy rui ro tin d\lng, Ngan hang dii ban hanh va tri~n khai thvc hi~n c6 hi~u qua cac

chinh sach, quy trlnh tin d\lng nQi bQ d~ chuftn h6a cac ho~t dOng tin d\lng cua Ngan hang, nh~m h~n ch€ t5i da

rui ro tin d\lng pMt sinh. Rui ro thanh khoan duQ'ch~ ch€ thOng qua vi~c n~m gill' mOt s5 IUQ'llgdu Ian tien m~t

va cac khoan tuong duong tien du6i d~g tai khoan Nostro, cac khoan tien gui c6 ky h~ t~i Ngan hang NM

nu6c va cac t6 cMc tin d1,lllgkhac va cac gifiyta c6 gia. Ngoai ra, Ngan hang con th\IC hi~n quan Iy rui ro thanh

khoan thOng qua vi~c tuan tM cMt cM cac quy dinh ve dam bao an toan trong ho~t dOng cua Ngan hang NM

nuac cUng nhu nhfi'ng quy dinh nQi bQ cua Ngan hang. Ngan hang thuang tiBn hanh danh gia chenh I~ch liii suAt,

so sanh v6i cac thi wang trong nu6c va qu5c tBd~ c6 nhfrng dieu chinh kip thai. Them vao do, vi~c ap d1,lllgcac

quy trlnh quan ly rui ro nOi bQ cUng tro nen hi~u qua hon nM vi~c tri~n khai H~ th5ng Quan Iy V5n t~p trung va

H~ th5ng Thanh toan t~p trung, theo d6 toan bO cac giao dich v5n va thanh toan cua Ngan hang deu do HQi so

chfnh th\Ic hi~n. Vi~c do cho phep Ngan hang giam sat hi~u qua hon cac biBn d6i v€ v5n va giam cac sai s6t co

th~ xay ra cling nhu nhfrng tM tl,lc phU'ct~p khong can thiBt.

27

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NGAN HANG THUONG M~I CO PHAN DAu TU vA PIlAT TRIE:NVI~T NAMThap BIDV,35 Hang V6i, HoanKiem, Bao cao tai chlnh ri@ngnglln hangHaN()i,eHXHCNVi~tNam QuyIV Nam 2016

•

24. Ty gia mQt s6 100,ingoai t~ vao thai di~m cu6i ky baocao

31112/2015LOI.liti~D t~USD

EUR

GBP

Q-IF

JPY

SODCAD

AUD

31112/201621,890

24,446

33,173

22,630

185.70

15,821

16,139

16,326

22,159

23,866

27,799

22,212

192.93

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16,767

16,325

HaN9i, ngay20thimgOl nam2017

K@ toan tr1fong

31