Ngan hang Thuonq rna: Co phan B~cA

MVC LVC

Trang

Bang can doi k~ toan rieng Ie giCi'anien do 1 - 2

Bao cao k~t qua heat dong kinh doanh rieng Ie giCi'anien do 3-4

Bao cao ILI'uchuyen tien t$ rieng Ie giCi'anien do

Thuyet minh bao cao tai chinh rieng Ie giCYanien do

5-6

7 - 33

. - ," "

NGAN HANGTMCPBAc A - BACABANKTil! s6>chinh: 117 €lllC1ngQuang Trung, P. Quang Trung, TP. Vinh - Ngh~ An 1€lT: (84-238) 3844 2.771Fax: (84-238) 3841 7571 Website: www.baca-bank.vn

Nqan hang Thuonq rnai Co phan Bac A Bi~u 56: B02a/TCTD

BANG CAN 801 KE ToAN RIENG LE GICrA MEN 80tai nqay 31 thang 03 nam 2017

3110312017 3111212016Thuy4t (trinh bay /f;Ji)minh tri~u oong trieu oong

TAl SAN

Ti~n m~t, yang bac, da quy 3 614.706 426.077

Ti~n gLPital Ngan hanq Nha nuo-c Vi~t Nam·(UNHNN") 4 145.326 402.066

Ti~n gLPiva cho yay cac t8 chLPCtin dunq ("TCTO")khac 5 7.314.810 6.279.533

Tien gCPitai TCTD khac 5.1 6.508.310 222.G33Cho vay cac TCTD khac 877.000 6.128.000DI,!'phang rui ro cho vay cac TCTD khac (70.500) (70.500)

ChlPng khoan kinh doanh 6 104.963 104.963

Chting khoan kinh doanh 128.469 128.469DI,!'phonq rui ro chting khoan kinh doanh (23.506) (23.506)

cac cong cu TC phai sinh va cac tal san TC khac 7 32.787 29.299

Cho yay khach hang 48.441.014 47.658.336

Cho vay khach hilng 8 48.884.993 48.102.315DI,!'phonq rui ro cho vay khach hang 9 (443.979) (443.979)

ChlPng khcan d~u tu 10 18.848.432 17.231.308Chting khoan dau tLl'san sang d~ ban 18.439.301 16.786.010Chting khoan dau tLl'gil) d4n nqay dao han 611.950 611.950DI,!'phang rui ro chting khcan dau tlJ' (202.819) (166.652)

G6p v6n, d~u tU' dai h';ln 11 313.629 313.629

Dau tlJ' VaG cong ty con 69.000 69.000V6n g6p lien doanhDau tlJ' VaG cong ty lien ketDau tlJ'dai h<;lnkhac 287.650 287.650DI,!'phang giam gia dau tlJ' dai h<;ln (43.021) (43.021) (

Taj san e6 djnh 659.369 657.910

Tai san co eJjnhhD'uhinh 116.240 120.696Nguyen gia tai san c6 dinh 265.141 263.786Hao man tai san c6 dinh (148.901) (143.090)

Tai san co cJinhthue tai chfnhNguyen gia tai san c6 djnhHao man tai san c6 dinh

Tai san co eJjnhva hinh 543.129 537.214Nguyen gia tai san c6 ainh 598.904 590.482Hao man tai san c6 dinh (55.775) (53.268)

B~t dijng san d~u tU'Nguyen gia b§! dong san dau tlJ'Hao man b§t dong san dau tlJ'

Taj san C6 khac 12 3.059.857 2.849.183

Cac khoan phai thu 12.1 73.391 65.603Cac khoan lai, phi phai thu 2.920.500 2.721.075'rai san thue TNDN hoan laiTai san C6 khac 12.2 65.966 62.505

Trang 06: LQ'ithe thU'O'ngmf;JiDI,!'phang' rui ro cho cac tai san C6 noi bang khac

TONG TAl SAN 79.534.893 75.952.304

Cac thuy§t minh oinh kem tif mllc 1oen 27la m¢t ph~n cua cac baa cao tai chinh rieng Ie nay

Ngtm hang Thuonq mat Co phan Bac ABANG CAN 861 K~ ToAN RIENG LE GIO'A NIEN 80 (tiep thea)tai nqay 31 thang 03 narn 2017

Bi4u 56: B02a/TCTD

NQ' PHAI TRA

Cac khoan nQ' Chinh phu va NHNN

Ti~n 9LPiva yay cac TCTD khacTiE!ngui cua cac TCTD khacVay cac TCTDkhac

Ti~n gLPiella khach hang

cac eong cu TC phal sinh va cac khoan nQ' TC khac

vbn tal tro, uy thac a~utIP, eho vay TCn:> chju rui ro

Phat hanh gi~y tOo co gia

cac khoan no .khacCac khoan'lai, phi pha] traThu~ TNDN hoan lai phai traCac khoan phai tra va cong no khacDI,l' ph6n~ cho cong no tit~m ~n

TONG NQ' PHAI TRA

VON CHU SaHO'U

rhuy~tminh

3110312017 3111212016

tri~u cJong(trinh bay!?i)

trieu Gong

609.711 428.139

6.982.273 7.138.4266.852.604 5.352.604

129.669 1.785822

62.432.653 59.159.261

7.901 7.901

1.450.000 1.450.000

2.120.164 1.950.9461.695.647 1.547.005

424.517 403.941

73.602.702 70.134.673

5.932.191 5.817.631

5.007.398 5.007.398

5.000.000 5.000.000

7.398 7.398

~~i,\

13

1414.114.2

15

16

17

vbn chu sOo h(J>u

VoneLlarcmVon ai~u 1$Von aau tll' XDCB,mua sam TSCBTh$ng dll' von co phanCo phi~u quyCo phi~u ll'u aaiVon khac

QuyeLia rcmChenh Itjeh tY g;a hoi aoa;CMnh I~ch Ganhgia I?i tai san

LQ';nhu?n chua phan phoil(La lOyk§)

TONG VON CHU SaHO'U

TONG NQ' PHAI TRA vA VON CHU SaHO'U

19

19.1

19.1

235.296 235.296

689.497 574.937----~____;,..::._

5.932.191 5.817.631-------79.534.893 75.952.304-------

NgU'(yi I$p NgU'ai ki~m soat

Vinh, Vi$t Nam

~":To,,~@j~G GLD.M DOC

~i JY?~c~6'rp J{/v4tNgay ... thang .. nam 2017

Cae thuyet minh 6inh kem tt) ml,le 1 aen 27 la mOtphan cua cae baa cao tai ehfnh rieng Ie nay

2

Nqan hang Thuonq rnai Co phan Bac A Bh~u s6:B03a/TCTD

BAo cAo KET QuA HOI:\T £lONG KINH DOANH RII~NG LE GIO'A NII~N 8¢cho Ouy 1 ket thuc ngay 31 thanq 03 nam 2017

LOy k~ tir (feu ky (f~n ngay

Thuy~t Ouy 112017 Ouy 112016 31/0312017 31/0312016minh tri~u 6rSng tti~u rJrSng itieu 66ng trifju 66ng

Thu nhap lai va cac khoan thu nhap tU'ang tl! 20 1.522.684 1240.343 1.522.684 1.240.343Chi phi lai va cac khoan chi phi tU'ang tv' 21 (1.211.331) (970.401) (1.211.331) (970A01)

Thu nh~p lai thuan 311.353 269.942 311.353 269.942

Thu nhap tll' heat dong dich vu 22 5.172 . 3.814 5.172 3.814Chi phi heat dong dich vu 22 (4.881) (5.573) (4.881} (5.573)

Uiil(16) thu~n tIP hoat d9n9 dlch vlJ 22 291 (1.759) 291 (1.759)

Uii/(16) tnuan tll' hoat d9n9 kinh doanh nqoal h6i 23 7.795 (16.647) 7.795 (16.647)

Uii/(16) thuan tll> mua ban chli>ng khoan kinh doanh

Uii/(16) thuan tll> mua ban chli>ng khoan d~u tll' 6.545 (16.988) 6.545 (16.988)

Thu nhap hy heat d(Jngkhac 8.838 9.180 8.838 9.180Chi phi heat dong khac (6.402) (717) (6.402) (717)

Lai/(16) thuan tll> hoat d<)ng khac 2.436 8.463 2.436 8.463

Thu nhap tll> gop v6n, rnua cll phan 68 3.960 68 3.960

TONGTHUNHApHOl:\T8QNG 328.488 246.971 328.488 246.971

Chi ph i chS'nhi'ln vien 24 (60.579) (59.851) (60.579) (59.851)Chi phi khau hao va kh§u tni' 24 (8.305) (1.629) (8.305) (1.629)Chi phi hoat dong khac 24 ,(80.254) (59.891) (80.254) (59.891)

TONG CHI PHi HOI:\T DQNG 24 (149.138) (121.371) (149.138) (121.371)

LQ'i Ilhu~n thuan tll> hO<:ltd<)ng kinh doanh tmcYc chiphi dY' phong rui ro till dl,lIlg 179.350 125.600 179.350 125.600

Chi phi dl! ph6ng rui ro tin dvng (36.167) (36.167)

Hoan nh?p dU'phOng rui ro tin dvng

TONG LQ'I NHUAN TRU'OC THUE 143.183 . 125.600 143.183 125.600

Cac thuy{!t minh afnf1kem til'ml,1c 1 (f{!n 27 fa mOtphtll1 cua cac bao cao tai chfnh rifmg Ie nay

3

Nqan hang Thuonq rnai Co phan Bac ABAo cAo KET QuA HOAT DONG KINH DOANH RIENG LE GICrA NIEN DO (ti~p thea)cho Quy 1 k~t thuc nqay 31 thanq 03 narn 2017

Biilu s6:B03a/TCTD

LOy k6 II) OEWky cJtJnngayThuyel Ouy 112017 Ouy112016 i 31/0312017 31/0312016minh trieu dong trieu oong , irieu 06ng ttieu oOl1g

Chi phi thul§ TN ON hien hanh 18 (28.623) (24.328) I (28.623) (24.328)Chi phi thul§ TNON hoan lai

Chi phi thue TNDN (28.623) (24.3~8) I (28.623) (24.328)

LQ'I NHU~N SAU THU~ 114.560 101.272 114.560 101.272

NgU'oi lap NgU'oi ki~m said

K€Jtoan TrU'angKetoan

Vinh, Viet Nam

Ngay ... thang ... narn 2017

CaC thuy~t minh r:1inhkem tir muc 1a~n 27 la mOtphtm cue esc beo cao tailchfnh rieng Ie nay

4

Nqan hang Thu onq rnai Co phan Bac ABAo cAo LU'U CHUYEN TIEN TI; RIENG LE GIO'A NIEN 80cho Qu:)! 1 ket thuc nqay 31 thanq 03 narn 2017

Thuy~tminh

LU'U CHUYEN TIEN Tlr HO";"T ElQNG KINH DOANH

Thu nh?p lai va cac khoan thu nhap tU'O'ng tl,!' nhan duocChi phi 1i3iva cac chi phi tU'O'ng tl,!' da IraThu nhap to> heat dong dlch vuChenh I$ch s6 lien thuc thu/thuc chi II) heat d¢ng kinhdoanh chCmg khoan, vang bac, nqoai t$Thu nhap khacTien thu cac khcan no da dU'Q'c xu Iy xoa, bu d~p b~ngnguon dl,J'ph6ng rui roTien chi tra cho nhan vien va heat dong quart Iy, cong vuTien thue thu nhap thuc nop trang ky 18

LLI'u chuyen tien thuan tlP hOloltd(>n9 kinh doanhtm<Yc nhiPng thay dbi ve tai san va v6n ILI'ud(>n9

Nhimg thay cI6i ve tili san h09t cI¢ng

(Tang)/giam cac khoan tien gui va cho vay cac TCTDkhac(Tang)/giam cac khoan ve kinh doanh chCmg khoan(Tang)/giam cac cong Cl,l TC pMi sinh va cac tai san TCkhac(Tang)/giam cac khoan cho vay khach hangTang/(giam) ngu6n dl,J'ph6ng d~ bu d~p t6n that cackhoan (tin dl,lng, chCmg khoan, dau tU' dai hi;ln)(Tang)/giam khac ve tai san hO<;ltd¢ng

NhCPngthay cI6i ve cong n9' ho?t cI¢ng

Tang/(giam) cac khoan nQ' Chinh phu va NHNNTang/(giam) cac khoan tien gui, tien vay cac TOTOTang/(giam) tien gui cua khach hang (bao g6m cclKBNN)Tang/(giam) phat hanh giay tcy c6 gia (ngoi;l.i trl) giay t6>c6 gia phat hant) dU'Q'c tinh VaG hOi;l.1d¢ng tai chfnh)Tang/(giam) v6n tai trQ', uy thac dau tU', cho vay maTCTD chiu rui roTang/(giam) cac cong Cl,l TC phai sinh va cac khoan nQ'TC khacTang/(giam) khac ve cong nQ' hO<;ltdongTang/(giam) cac quy cua TCTD

LU'u chuy~n tien thu&n tlP hOloltd(>n9 kinh doanh

LU'UCHUYENTIENTlrHO";"T8QNG8AuTU'

Mua s~m tai san co dinhTien thu tl) thanh Iy, nhU'Q'ng b{m TSCf)Tien chi ve thanh Iy, nhU'Q'ng ban TSCf)Mua s~m bat dong san dau tU'Tilm thu tl) ban, thanh Iy bat dong san dau tLYTien chi ra do ban, thanh Iy bat dong san dau tU'Tien chi dau tU', g6p von VaG cac dO'n vi khacTien thu dau tU', gop von VaG cac dan vi khacTien thu c6 !lyC va 100inhu?n dU'O'c chia tll cac khoan dautU', g6p von dai hi;l.n

LU'u chuy4n tien thu&n tlP ho~t d9n9 d&u tLl'

5

Bi~u 56: B04afTCTD

LOy k~ ttY cJ§u ky cJ~n ngay

3110312017 3110312016ttieu cJong tri~u cJong

868.068 799.776(1.062.689) (946.365)

291 (1.759)

470.087 486.2272.436 8.463

(140.834) (119.742)(50.861 ) (32.381 )

86.498 194.219

(877..000) (400.000)(1.532.799) (2.394.139)

(3.488)(782.678) (1.047.380)

(11.804) (176.361)

)

181.571 (887.288) /

(156.153) (1.755.121)

3.273.392 3.554.076 \1

5 ,)

;;;;

42.814 139.838

220.353 (2.772.151)

(9777) (2.376)14

(1046)

32.504

68 3960-------

~~~~~(9=.6=9==5) =~~~~33;;;".0~4;;;,2

Ngan hang Thuonq rnai ceph~n Bac AsAo CAO-LUU CHUYEN TIEN TI; RIENG LE GIO'A NIEN 80 (tiep thee)cho Quy 1 ket thuc ngay 31 thanq 03 narn 2017

Bi~u so: B04a/TCTD

LOy k~ ur (feu nam (f~n ngay

Thuy§tminh

3110312017 3110312016____ :::..:tn..L'~u=_=.c(fo::..:.'n=g !.!.!tri;,:,:~u~(fo::.:.'n:J;lg

LU'U CHUYEN TII~N TO' HO~ T DONG TAl CHiNH

Tang von di~u 1$Ti~n thu tl) phat hanh gi~y tcy co gia dai han co du di~uki$n tlnh VaGvon tl,J'co va cac khoan von vay dai hankhacTi~n chi thanh tcan gi~y to co gia dai han co du di~ukien tinh VaGvon tl,J'co va cac khcan von vay dai hankhacCO ti.1ctra cho c6 d6ng, lQ'inhuan da chiaTien chi ra mua cO phieu quyTien UlUdU'Q'cdo ban co phieu quy

LU'u chuyen ti~n thuan tll' hoat c:J(>ngtai chinh

LU'u chuyen ti~n thuan trong ky

Til}n va cac khoan tU'O'ng dU'O'ng til}n t~i thCYidi~md~u ky

£)i~u ehinh anh hU'cYngeua thay d6i ty gia

Ti~n va eae khoan tU'O'ng dU'O'ng til}n t~i thai cIi~mcuOi ky

110,999

110.999

210.658 (2.628.110)

7.757.769 4.940.729

25 ____ 7 96_8__4_2_7 __;2;;;,_3,;..1~2;;.;.6;..;1..;;_9

NgU'oi kiem soat

Ketoan Ke toan TfU'cyng

~=::;I:i"f!l'O TONG GIAM DOC

1lr.T6~~~c jlji~ j~t

Vinh, Vi$t Nam

Ngay ... thang ... nam 2017

Cae thuy~t minh dTnh kem tCPml,JC1a~n 27113mOt phtw cua cac baa cao tai chinh rieng Ie nay

6

Ngan hang Thuonq mai Co phan Bac ATHUYET MINH cAc BAo cAo TAl CHiNH RIENG LE GIO'A NIEN 80tai ngay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 k{:t thuc cung ngay

1. GIOI THi~U VE NGAN HANG

Bi~u 56: B05a/TCTD

Ngan hang ThU'O'ngrnai Co phan Bac A (sau day gQi tat la "Nqan hang" hoac "Bac A") langan hang thU'O'ngmal co ph~n OU'Q'Cthanh lap tai nuoc C¢ng hoa Xa h¢i Chu nghia VietNam.

Thanh l(lp va Ho?t d9n9

Ngan hang duoc thanh lap ngay 01 thanq 09 nam 1994 theo Giay phep 56 0052-NH/GPcua Ngan hang Nha nuoc Viet Nam VcYithai gian heat 6¢ng la 99 narn ke tLl'ngay cap giayphep I§n 6~u tien.

Ngan hang 6U'Q'cthanh lap nharn thuc hien cac giao dlch ngan hang bao g6m huy d¢ng vanhan tien gi)i ngan nan, trung han va dai han tLl'cac to chuc va ca nMn; cho vay ngan h<;ln,trung hi;mva dai h<;lndoi vai cac to chlic va ca nhan tren CO' so tfnh chat va kha nang ngu6nvon cLla Ngan hang; thl!c hi$n cac giao dlch ngo?i t$, cac dlch VI,Jtai trQ' thU'O'ngm<;liquoct~, chi{:t khau thU'O'ngphieu, trai phi{:u va cac giay ta c6 gia khac; va cac dlch VI,Jngan hangkhac dU'9'cNgan hang Nha nU'ac cho phep. .

Von Di~u I~

Von dieu 1$ cLla Ngan Mng t?i ngay 31 thang 03 nam 2017 la 5.000.000.000.000 d6ng(Nam nghin ty 66ng).

H9i dong Quan tr!

Cac thimh vien Hc)id6ng Quan tri t?i thai diem I?p bao cao nay g6m:

Hg va ten

Ba Tran Thi ThoangBa Thai HU'O'ngeng Vo Van Quangeng 8i;1ngThai NguyenBa Hoang Hong H?nh

Ban Tong Giam doc

Cac thanh vien 8an Tong Giam doc ("TG8") t<;lithai diem I?p bao cao nay g6m:

Hg va ten

8a Thai HU'O'ng6ng fli;lng Trung DOng

6ng Chu Nguyen Binheng TrU'O'ngVTnhLQ'i6ng Vo V~n Quangeng Nguyen TrQng Trung6ng Nguyen Viet Hanheng Nguyen Quoc fl?teng Le NgQcH6ng Nh?teng Nguyen Ai Dan

Ch{PC;v!l

Chu tichPh6 Chu tichOy vienOy vienOy viem

Ch{Fc v!l

TG8Ph6 TG8thU'ang trl!cPh6 TG8Ph6 TGflPh6 TGflPh6 TG8Ph6 TGflPh6 TG8Ph6 TG8Ph6 TG8

Ngay Thong doc NHNN chuan y (b6 nhi~m)

·Tai bo nhi$m VaGngay 24 thang 04 nam 2013Tai b6 nhi$m VaGngay 24 thang 04 nam 2013Tai b6 nhi$m VaGngay 24 thc'mg04 nam 2013Tai bo nhi$m VaGngay 24 thang 04 nam 201386 nhi$m VaGngay 17 thang 04 nam 2015

._c~

<:11

Ngay Thong doc NHNN chutm y

86 nhi$m VaGngay 14 thang 04 nam 200886 nhi$m VaGngay 09 thang 11 narn 2016

B6 nhiem VaGngay 01 thang 03 nam 2008B6 nhi$m VaGngay 31 thang 05 nam 2008B6 nhiem VaGngay 30 thang 06 nam 2009e6 nhi$m VaGngay 15 thang 05 nam 2003B6 nhi$m vaG ngay 06 thang 03 nam 2014B6 nhi$m VaGngay 15 thang 09 nam 2015B6 nhi$m VaGngay 28 thang 10 nam 201580 nhi$m VaGngay 16 thang 02 nam 2016

Tr!l sO>

Ngan hang ThU'(Yngm<;lic6 ph~n Bac A co trl,Jso chinh cii;lttC;liso 117, Quang Trung, thanhpho Vinh, tinh Nghe An. Vao thai diem 31 thang 03 nam 2017, Ngan hang co mot (01) Hoisa chfnh, hai mU'O'isau (26) chi nhanh dang hoat d¢ng t<;licac tlnh va thanh pho tren canu'ac.

7

Ngan hang Thu'onq rnai Co phan Bac A Bi~u so: B05a/TCTD

THUY~T MINH cAc BAo cAo TAl CHiNH RIENG LE GICYANIEN £)0 (tiep theo)tal nqay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung ngay

1. GIGI THI~U VE NGAN HANG (tiep theo)

Cong ty con

Tai nqay 31 thang 03 narn 2017, Ngan hang co mot (01) cong ty con do Nqan hang so ht)u100% von la Cong ty TNHH M(>tthanh vien Ouan Iy NO'va Khai thac Tai san - Nqan hangTMCP Bac A, heat d(>ngtrong linh VI,I'Cquan Iy no va khai thac tai san bao dam no vay theoquyet dinh thanh Ic;ipso 939/Q£)-H£)QT cua H(>idong Ouan tr] Bac A ngay 12 thanq 12 narn2009 va Ouyet dinh so 330/Q£)-NHNN cua Thong doc Ngan hang Nha nuoc nqay 11 thang02 narn 2010.

Nhan vien

Tong so can b(>cong nhan vie.n cua Ngan hang vao ngay 31 thang 03 narn 2017 la 1.475ngll'6>i(tai nqay 31 thang 12 narn 2016: 1.461 ngll'CYi).

2. cAc cHiNH SACH KE ToAN CHU YEU

2.1 Tuen thu theo cac Chu~n m!J'c Ke toan Vi~t Nam va H~ thong Ke toan cac rcm Vi~tNam

Ngan hang khang dinh cac bao cao tai chinh rieng Ie giCranien d(>dinh kem dll'O'c I~p tuanthLl theo cac Chu~n ml,l'c Ke toan Vi$t Nam va H$ thong K§ toan cac TCTD Vi$t Nam.

2.2 CO'sO- i?p cac bao cao tai chinh riimg Ie giiPa nien 69

Cac bao cao tai chinh rieng Ie giQ>anien d(>CLlaNgtm hang dll'O'ctrlnh bay theo dan vi dongVi$t Nam, dll'O'c I~p theo H$ thong Ke toan cac To chLJ'cTin dl,lng Vi$t Nam theo Quyet dinhso 479/2004/Q£)-NHNN ngay 29 thang 04 nam 2004 do Thong £)oc Ngan hang Nha nU'ocVi$t Narn ban h21r1hco hi$u Il,I'cto' ngay 01 thang 01 nam 2005 va cac van ban bo sung, sLYadeSiQuyet dinh 479/2004/Q£)-NHNN; Quyet dinh so 16/2007/Q£)-NHNN ngay 18 thang 04nam 2007; ThOng tll' so 49/2014/TT-NHNN ngay 31 thang 12 nam 2014 cLla Thong d6cNgan hang Nha nll'oc Vi$t Nam va H~ thong Chu~n ml,l'CKe toan Vi$t Nam do B(>Tai chinhban hanh bao gom:

~ Quyet dinh so 149/2001/Q£)-BTC ngay 31 thang 12 nam 2001 ve vi$c ban Mnh vacong bo 4 chu~n ml,l'Cke toan Vi$t Nam (dO't1);

... Quyet dinh so 165/2002/Q£)-BTC ngay 31 thang 12 nam 2002 ve vi$c ban Mnh vacong bo 6 chu~mml,l'Cke toan Vi$t Nam (dO't2);

~ Quyet dinh so 234/2003/Q£)-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh vacong bo 6 chu~n ml,l'Cke toan Vi$t Nam (dO't3);

... Quyet dinh s6 12/2005/Q£)-BTC ngay 15 thang 02 nam 2005 ve vi$c ban hanh va congbo 6 chu~n ml,l'Cke toan Vi$t Nam (oO't4); va

... Quyet dinh s6 100/2005/Q£)-BTC ngay 28 thang 12 nam 2005 ve vi$c ban hanh vacong bo 4 chu~n ml,l'Cke toan Vi$t Nam (dO't5).

Cac bao cao tai chinh rieng Ie giCranien dQ kem theo dU'Q'cI~p tren Co' sa tuan thu cacnguyen tac va thong 1$ke toan dU'Q'Cchap nh~n t<;liVi$t Nam. Bang can doi ke toan rieng IegiQ>anien d(>, bao cao ket qua hO<;ltdQng kinh doanh rieng Ie giCra nien dQ, bao cao lU'uchuyen tien t$ rieng Ie git)a nien d(>va cac thuyet minh di kem cCmgnhU' vi$c SLYdl,lng cacbao cao nay khong danh cho nhCrngai khong thong hieu cac thong 1$,thu tl,lCva nguyen tacke toan Vi$t Nam va ngoai ra, cac bao cao nay khOng nham the hien tinh hinh tai chfnh, ketqua hO<;ltd(>ngkinh doanh va lU'u chuyen tien te cua Ngan hang theo nhQ>ngnguyen tac vathong 1$ke toan dU'O'cchap nh~n r(>ngrai a cac quoc gia va the che ben ngoai Vi$t Nam.

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8

Nqan hang Thuonq rnai Co phan B~c A Bi~u 56: B05aITCTD

THUYET MINH cAc BAo cAo TAl CHINH RIENG LE GICrA NIEN 80 (tiep theo)tai nqay 31 tharlg 03 narn 2017 va cho Quy 1 nam 2017 ket thuc cung ngay

2. cAc cHiNH sAcH KE ToAN CHU YEU (tiep theo)

2.3 Ky beo cao

Nam tai chinh cua Ngan Mng b~t d§u VaGngay 01 thanq 01 va k~t thuc VaGnqay 31 thang12.

Bao cao tai chfnh rieng Ie giua nien dQnay dU'O'cl<:3pcho Quy 1 narn 2017 bat d§u VaGngay01 thang 01 narn 2017 va ket thuc VaGnqay 31 thanq 03 narn 2017.

2.4 Cac khoim cho vay va (mg tnroc knecn hang

Cac khoan cho vay va LPngtruoc khach hang dLPO'ccong bo va trinh bay theo so dLPno gocta: thai diem k~t thuc ky bao cao.· .

2.5 D~ phong rui ro tin dl,mg

Rui ro tin dl,mg thuan cua CaGkhoan cha vay khach hang dLPO'ctfnh bang gia tri con l<;licuakhoan eho vay trll' gia tri cua tai san bao dam da dLPO'cchiet khau v&i cac ty 1$thea cac quydjnh hi$n hanh cua Ngan hang Nha nLP&c. -

Ol,l'phOng CI,Jthe dLPO'Ctrfch l<:3ptren rui ro tin dl,mgthu~n cua cac khaan cho vay theo cac ty1$tLPO'ngLrngvoi tll'ng nh6m nhLPsau:

Nh6m La?i Ty I~ dv phOng CI) the

NO'du tieu ehu~m 0%2 NO'c~n chu y 5%3 NO'dLPoilieu ehufm 20%4 NO'nghi nga 50%5 NO'c6 kha nang mat von 100% .1

Theo quy dinh, dl,l' ph6ng chung dLPO'ctrfch l<:3pde dl,J'phOng cho nhung t6n that chLPadLP.Q'exac dinh trong qua trinh phan 10r;l,inO'va trfch I~p dl,l' phong CI,Jthe va trong cac trLPanghO'pkho khan v€:tai chfnh cua cac t6 chLrctin dl,Jngkhi chat ILPO'ngcac khoan nO'suy giam. Theodo, Ngan hang phai thl,l'c hi$n trfch l<:3pva duy tri dl,l' ph6ng chung bang 0,75% t6ng gia trjcac khoan nO'du'O'cphan IO<;litll' nMm 1 den nhOm4.

Ol,l'ph6ng dU'O'cghi nh$n nhLPmQt khoan chi phf tren bao cao k~t qua hO<;ltdQngkinh doanhriemg Ie giua nien dQva dLPO'CSlYdl,Jngde XLYIy cac khoan nO'xau.

Theo quy dinh, Ngan hang thanh I$p HQidong XLYIy Rui ro de XLYIy cac khoan nO'xau n~unhLPchung dLPClCphan 10<;livao Mom 5 hoi;ic n~u kMch hang vay la phap nhan giai the, phasan, ho~c la ca nhan bi ch~t ho~c mat tich.

2.6 Ch{Pngkhoan kinh doanh

ChLrng khoan kinh doanh 121nhung chLrng khoan nO',chLrng khoan von, chLrng khoan khacdLPO'cNgan hang mua h£n va dl,l'dinh ban ra trong thai gian ngan nham ml,JCdfch thu IO'itll'vi~c hLPcYngchenh lech gia.

ChLrng khoan kinh daanh dLPO'Cghi nh<:3ntheo gia goe VaGngay giao djch.

Cac chemg khoan nay OLPO'cxem xet kha nang giam gia tC;lithai diem lap bao cao tai chinh.Chu'ng khoan kinh doanh dLPO'cI~p dl,l' ph6ng gialTl gia khi gia tri ghi s6 cao han gia trj thitmang. Dl,I'ph6ng giam gia dLPO'cghi nh~n VaGbao cao ket qua hO<;ltdQng kinh daanh riengIe giua nien do tren khoan ml,JC"U!JiIt6 thUEln tCt mua ban chifrig khaan kinh daanh".

9

Ngan hang Thuonq rnai Co phan Bac A Bi~u 56: B05aITCTD

THUYET MINH cAc BAa cAo TAl CHiNH RIENG LE GIO'A NIEN 80 (til~ptheo)tai ngay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung nqay

2. cAc CHINH SACH KE ToAN CHU YEU (tiep theo)

2.7 Ch(Fng khoan aau til'

2.7.1 ChLmgklloan giCJ'a&n ngilY (Jaohen

Chung khoan giCl'dEmngay dEW han la cac chung khoan no dLl'Q'cNgan hang mua han vo:rnuc dlch dau ILl'de hu'ang lai suat, Chung khoan giCl'den ngay dao han co gia Iri dLl'O'Cxacdinh va co ngay dao han cu the.

Cac chCmgkhoan nay dLl'O'cghi nhan theo rnenh gia tai thai diem mua, phan chiet khau/phl,ltroi la chenh lech am/dLl'O'nggiCl'agia goc voi gia tr] cua khoan ti§n gom rnenh gia cOng (+)lai don tich truce khi mua (doi voi chung khoan nO'tra lai saul ho~c tflY (-) lai nMn Imaccha phan bo (doi voi chLrng khoan nO'tra lai tmoc), dLl'O'cphan bo VaGbao cao ket qua kinhdoanh rieng Ie giCl'anien dOtheo phLl'O'ngphap dLl'ang th~ng trong suot thai gian con I?i cuachCmgkhoan. Lai dl,l' thu dLl'O'ctinh theo phLl'O'ngphap dLl'ang th~ng theo thai gian nam giCl'con I?i cua chCmgkhoan.

Chung khoan giCl'den ngay dao h,;mS8 dLl'O'Cxem xet v§ kha nang giam gia. Chung khoandLl'Q'cI?p dl,l' phong giam gia khi co gia trj Sl,ltgiam gia trj lau dai. Dl,I'phong giam gia dLl'O'cghi nh?n VaGbao cao ket qua ho?t dong kinh doanh rieng Ie giCl'anien do tren khoan ml,lC"Lail/a thufw ttYmua ban ch(fng khoan (Jau tul'.

2.7.2 Ch(fng khoan san sang (J~ban

Chung khoan s~n sang de btm bao gom cac chCmg khoan nO' va chung khoEInvon dU'O'cNgan hang nam giCl'vai ml,lCdrch dau tLl' va s~n sang d~ ban, khong thuoc 10<;lichCrngkhoan mua VaGban ra thLl'ang xuyen nhLl'ng co th~ ban bat cu luc nao xet th§y co IO'ivaNgan hang khong phai la co dong sang I~p; ho~c la doi tac chien ILI'O'c;ho~c c6 kha nangchi ph6i nh§t dinh VaGqua trinh I~p, quyet djnh cac chinh sach tai chinh va ho?t dong cuadoanh nghi$p nh?n dau tLl' thong qua van ban thoa thu?n cli nhan Sl,l'tham gia Hoi dongQuan trl/Ban 8i§u hanh.

Chung khoan von s~n sang de ban luon dLl'O'ch<;lchtoan thea gia mua.

Chung khoan nO's~n sang d~ ban dLl'O'ch<;lchtoan theo m$nh gia t<;lithai diem mua, phanchiel..khauLpbl,l tr:c).ila cher:lb-I.$cham/dU'O'llg-.gICl'.agia goc val gia-lr:j cua-kboan tiel'l--9omm$nh gia cong (+) lai don tich trLl'ac khi mua (d5i val chCmg khoan nO'tra lai saul hoi;lc tflY(-) lai nhi;ln tmoc ch& phan bo (ooi vai chCmg khoan NO'tra lai trLl'ac), dLl'O'cphan bo VaGbao cao ket qua kinh doanh rieng Ie giCl'anien do theo phLl'O'ngphap dLl'ang thang trongsuot theYI gian con l<;licua chung khoan. U3i dl,l' thu OLl'O'ctinh theo phLl'O'ngphap dLl'angth~ng theo thai gian nam giQ>Ll'ac tinh con l<;licua chung khoan.

Chung khoan san sang de ban S8dLl'Q'cxem xet ve kha nang giam gia. Chung khoan dLl'O'cI$p dl,l' phOng giam gia khi gia trj thi tm&ng thap hO'ngia tri ghi so. Ol,l'phong giam gia dU'O'cghi nh?n VaGbao cao ket qua kinh doanh rieng Ie giQ>anien do tren khoan ml,lC"Lail/a thuanttYmua Mn ch(fng klloan oau t,y'.

-,.

2.8 fJau tll'vao cong ty con

Cac khoan dElUtLl'VaGcong ty con ma trong do Ngan hang nam quyen ki~m soat dLl'O'ctrinhbay theo gia goc. Cac khoan phan ph6i IO'inhu?n ma Ngan hang nh?n dU'O'cti) so IO'inhu?nlOy ke cua cong ty con sau ngay Ngan hang nam quyen ki~m soat dLl'O'Cghi VaGket quaho?t dc)ng kinh doanh rieng Ie giCJ'anien 00 cLla Ngan hang. Cac khoEIn phan phoi khacnh?n dLl'O'cOLl'O'cxem nhU' phan thu hoi cua cac khoim oau tLl'va OLl'O'Cghi giam gia Iri cLlakhoan dau tLl'.

10

Nqan hang Thu'o'np mai Co phan Bac A Bi&u so:B05a/TCTD

THUYET MINH cAc 81\0cAo TAl CHiNH RIENG LE GICYANIEN DO (tiep theo)tal ngay 31 thanq 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung nqay

2. cAc CHiNH SACH KE ToAN CHO YEU (tiep theo)

2.9 DtJUtU' gop von dai h;;m khac

Cac khoan dau tu gop von dai han khac the hien cac khcan dtlU tLl'von vao cac dO'nvi khatrna Ngan hang narn duoi 20% quyen bieu quyet va dong thai Ngan hang la c8 dong sanglap; hoac la doi tac chien ILl'Q'C;hoac co kha nang chi phoi nhat dinh VaGqua trinh lap, quyetdinh cac chinh sach tai chinh va heat d(ing cua doanh nghi$p nhan dtlU tu thong qua vanban thea thuan CLFnhan Sl,J'tham gia Hoi dong Ouan tri/Ban Dieu hanh.

Cac khoan dau tu nay dLl'Q'cghi nhan theo qia goc, sau do duoc phan anh theo gia goc trCJ>dl,J'phong neu co. Dl,J'ph6ng giam gia dLl'Q'cghi nh$n VaGbao cao ket qua hOi;ltd(ing kinhdoanh rieng Ie giCranien d(i khi gia thi trLl'ang th~p hO'ngia tri ghi s5 doi vai cac khoan dautLl' ChLl'ngkhoan va khi co b~ng chLl'ng khach quan ve vi$c giam gia lau dai doi vai cackhoan dau tLl'gop von ban dau. Doi vai cac khoan dau tLl'gop von ban dau VaGcac dO'nvikhac, dl,l' ph6ng giarn gia dau tLl'dai hi;ln dLl'Q'cI$p neu t8 chLPCkinh te ma Ngan hang dangdau tLl' bi 16 (trCJ>trLl'ang hQ'p la theo ke hOi;lChda dLl'Q'cxac dinh trong phLl'O'ngan kinhdoanh ban dau) theo qui dinh ti;li Thong tLl'so 228/20091TT-BTC do B¢ Tai chinh ban hanhngaY'07 thang 12 nam 2009 va cac van ban sLFadoi, bo sung Thong tLl'so 228/2009/TT-BTC. Theo do, mLPctrich I?p dl,J'ph6ng la chenh I$ch giCravon gop thl,J'cte cLla cac ben ti;lit6 chLPCkinh te va von ChLlsa hCruthl,J'cco nhan (x) vai ty 1$von dau tLl' cLladoanh nghi$pso vai t6ng von gop thl,J'cte cLlacac ben t<;lit6 chLPCkinh teo

2.1·0 Tai san co a!nh va hinh

Tai san co dinh vo hinh dLl'Q'cghi nh$n theo nguyen gia trCJ>di gia tri khau haD luy ke.

Nguyen gia tai san co dinh vo hinh la toan b(i cac chi phi ma Ngan hang phili be ra de codLl'Q'Ctai san cISdinh vo hinh tfnrl den theri diem dLl'atai san d6 VaGSLFdl,lng theo dl,J'tinh.

Cac chi phi nang cap va doi mai tai san co dinh vo hinh dLl'Q'cghi tang nguyen gia cLla taisan va cac chi phi kMc dLl'Q'ch<;lchtoan VaGbao cao ket qua hO<;ltd(ing kinh doanh rieng IegiCranien de)khi pMt sinh.

I

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Khi tai san co dinh va hinh dLl'Q'cban hay thanh Iy, nguyen gia va gia tri khau hao luy kedLl'Q'cxoa so va cac khoan lailla phat sinh do thanh Iy tai san dLl'Q'ch<;lchtoan VaGbao caoket qua hO<;ltd(ing kinh doanh rieng Ie giCranien d(i.

2.11 Ta; san co cIjnh hlPU hinh

Tai san co dinh hCruhinh dLl'Q'Cthe hi$n theo nguyen gia trCJ>di khau hao luy ke.

Nguyen gia tai san codinh la toan bQ cac chiphI ma Ng~n hang pMI be ra de co dLl'Q'Ctaisan co dinh hCruhinh tinh den thai diem dLl'atai san d6 vao tr<;lngthai san sarig SLFdl,mg.

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Cac chi phi mua s~m, nang cap va d5i mai tai san co dinh dLl'Q'cghi tang nguyen gia cLlataisan cISdinh, chi phi bao tri, sLFachCradLl'Q'ch<;lchtoan VaGbao CaDket qua hO<;ltdQng kinhdoanh rieng Ie giCranien dQkhi phat sinh.

Khi tal san dLl'Q'cban hay thanh Iy, nguyen gia va gia tri hao mon luy ke dLl'Q'cxoa s5 va cackhoan lai!l6 phat sinh do thanh Iy tal san dLl'Q'ch<;lchtoan vao bao cao ket qua hOi;ltdOngkinh doanh rieng Ie giCraniEmd(i.

11

Nqan hang Thvonq mai Co phan Bac A Bi~u 55: B05a/TCTD

THUYET MINH cAc BAa cAo TAl cHiNH RIENG LE GIVA NIEN £)0 (tiep theo)t<;linqay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung nqay

2. cAc CHINH sAcH KE ToAN CHU YEU (tiep theo)

2.12 Khtw hao

Kh~u hao cua tai san co dinh hou hlnh va vo hlnh oU'O'c tinh theo phU'O'ng phap dU'c'mgth~ng trong suot thai gian SLPdl,mg uo'c tinh cua tai san co djnh nhu sau:

Nha cu'a, vat kien trueMay moe thiet biPhU'O'ng tien van taiThiet o] van phonqQuy~n SLPdl,mg o~t c6 thai han (*)Phan m~m may tinh

08-38 narn03-13nam06-11 narn03-05 narn

theo thai han thus03-08 narn

(*): Ouyen SLPdunq oat cua Ngan hang duoc Nha nuoc giao khong thai han khong oU'O'ctrich kh~u hao. Ouyen SLPdunq oM c6 thai han CJU'O'ckh~u hao theo thai gian thue

2.13 Ghi nh{jn doanh thu va chi phi

Doanh thu tli lai cho vay v·a chi phi tra lai vay dU'O'c ghi nh$n trong bao cao ket qua hO<;ltd(>ng kinh doanh rieng Ie giQ>anien do tren CO' so dl,J'thu, dl,J' chi. Lai phai thu ph at sinh tlicac khoan cho vay phan IO<;litli nh6m 2 d€m nh6m 5 theo cac quy oinh hi$n hanh cGa Ngtmhang Nha nU'ac se khong oU'O'c ghi nh$n VaG bao cao ket qua hO<;ltoong kinh doanh riengIe giQ>a nk~n 00. Lai phai thu cGa cac khoan nO' nay oU'O'c chuy~n ra theo doi a tai khoanngo<;li bang va dU'O'c ghi nh$n VaG bao cao ket qua hO<;ltdong kinh doanh rieng Ie giQ>anien00 khi Ngan hang thl,J'c nh$n.

Cac khoan phi dich Vl,l va hoa h6ng dU'O'ch<;lchtoan tren CO' so thl,l'c thu, thl,J'cchi.

c6 hic nh$n oU'O'c tli hO<;ltdong dau tU' oU'Q'c ghi nMn VaG bao cao ket qua hO<;ltoong kinhdoanh rieng Ie giQ>anien 00 khi quy~n nh$n c6 hic cGa Ngan hang dU'O'cxac I~p.

2.14 Cac nghi~p VlJ bang ngo?i t~ .1

Theo h$ thong ke toan cGa Ngan hang, tat ca cac nghi$p Vl,Jphat sinh cGa Ngan hang dU'O'ch<;lchtoan theo nguyen t$. T<;Iithai oi~m cuoi quy, tai san va cong nO' c6 ngu6n goc ngo<;li t$dU'O'c quy 06i sang VN£) theo ty gia quy dinh VaG ngay I~p bang can ooi ke toano Cac khoanthu nh$p va chi phi b~ng ngo<;li t$ cLla Ngan hang dU'O'c quy d6i ra VN8 theo ty gia VaG ngayphat sinh giao dich. Chenh I$ch ty gia do oanh gia l<;Iicac tai san va cong nO' bang ngo<;li tesang VN£l dU'O'c ghi nh~n VaG bao cao ket qua hO<;ltdong kinh doanh rieng Ie giQ>anien do.

2.15 Thue thu nh{lp doanh nghi~p

T/w6 thu nh?p hi?n l1anh

Tai san thue va thue phai nop cho nam hi$n hanh va cac nam trU'cYc oU'O'c xac oinh banggia tri dl,J'kien phai nop cho (ho?c dU'O'c thu h6i hi» cO' quan thue, ap dl,lng mlic thue suat vacac lu$t thue c6 hieu Il,l'c VaG ngay I$p bang can ooi ke toan.

Thue thu nh~p hi$n hanh oU'O'c ghi nh$n VaG ket qua hO<;ltdong kinh doanh rieng Ie giQ>anien 00 ngo<;li trli tmang hO'p thue thu nh~p pMt sinh lien quan oen mot khoan ml,JCdU'O'cghi th~ng VaG von chu sa hQ>u,trong trU'ang hO'p nay, thue thu nh$p hi$n hanh cOng oU'Q'cghi nh$n trl,J'c tiep VaG von ChLlso hQ>u.

12

Nqan hang ThLPO'ng mai Co phan Bac A Bi~u 56: B05a/TCTD

THUYET MINH cAc BAo cAo TAl CHfNH RIENG LE GICrA NIEN 80 (tiep thea)tai nqay 31 thanq 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung nqay

2. cAc CHINH SACH KE ToAN CHO YEU (tiep theo)

2.15 Thue thu nh(lp doanh nghi~p (tiep theo)

Ngan hang chi duoc bu trCPcac tai san thue thu nhap hien hanh va thue thu nhap hien hanhpha: tra khi Ngan hang co quyen hop phap dU'O'cbu trCP giCl'atai san thue thu nhap hienhanf voi thue thu nhap hi$n hanh pha: nQPva Ngan hang dl,l'dinh thanh toan thue thu nhaphien hanh phai tra va tai san thue thu nhap hien hanh tren CO' sa thuan.

Cac bao cao thue cua Ngan hang se chiu Sl,l'ki~m tra cua CO' quan thue. Do viec ap dunqluat va cac quy dinh ve thue doi vai cac 10C';linghi$p Vl,l khac nhau c6 the dU'O'cgiai thichtheo nhieu cach khac nhau, 56 thue dU'O'ctrlnh bay tren cac bao cao tai chinh rieng Ie giCl'anien dQc6 the se bi thay doi thea quyet dinh cuoi cCmgcLlacO'quan thue.

2.16 Tien va cik khoan tU'ong dU'O'ngtien

Tien va cac khoan tU'O'ngdU'O'ngbao g6m ti~n mat, vang, da quy, tien gLYithanh toan vaiNHNN, tin phieu Ch[nh phu va cac giay to' c6 ~ia ng~n h~n khac du cli~u ki$n chiet khau vaiNHNN, cac khoan tien gLYiva cho vay t~i cac t6 ChLfCtin dl,lng khac dao h~n kh6ng qua chinmU'O'i(90) ngay, ChLPngkhoan c6 thai h~n thu g6c kh6ng qua chin mU'O'i(90) ngay, c6 tinhthanh khoan cao, co kha nang chuyen doi de dang thanh mQt 1U'Q'ngtie.n xac dinh va kh6ngc6 nhi~u rui ro trong chuy~n doi thanh tien.

2.17 DI,.l'ph6ng cho cae cam kef ngo{ii bimg

Theo cac quy dinh hi$n hanh cua Ngan hang Nha nU'ac, to ChLfCtin dl,lng phai thl,l'c hi$nf:ihi:inlo~i va trich lap dl,l' ph6ng rui ro doi vai cac khoan bao lanh, chap nhan thanh toan vacam ket cho vay kh6ng huy ngang v6 di~u ki$n va c6 thai diem thl,l'Chi$n Cl,lthe (99i chungla cac khoan cam ket ngo~i bimg) VaGcac nh6m quy dinh. Theo d6, cac khoan cam ketngoi,ii bang .dU'O'cphan lo~i theo-cac mLfc do rui ro nhU'sau: NO' au tieu chu~n, NQ'dn cl7u}" NO' dU'&i tieu cl7u~n, NO' nghi nga va NO' c6 kha nang mJt von dl,l'aVaGtlnh tr<;lngqua h<;lnva cac yeu to d!nh tinh khac .

. Dl,I'phOng cho cac cam k~t ngo~i bang dU'O'ctfnh tU'O'ngtl,l' nhU' dl,l' ph6ng cac khoan chovay khach hang t~i Thuyet minh so 2.5.

2.18 Cac hr;>pdong phai sinh film t~

Cac hQ'paong ky hc;w

80i vai cac hO'p dong ky h~n, chenh I$ch giCl'agia tr! VN8 cua so IU'O'ngngo<;lit$ cam k~tmua/ban tinh theo ty gia ky h~n va ty gia giao ngay t~i ngay hi$u Il,I'ccua hO'pd6ng dU'O'cghi nhan ngay tai ngay hi$u Il,I'c cua hO'p dong nhU' mot khoan ml,lCtai san - khoc:mml,lC"Cong C{,J phai sinh ti6n t~ va cac tai san fai chinh kMc" n~u dU'O'nghOc;lckhoan ml,lCcongnO'- khoan ml,lC''Gong C{,J pMi sinh ti6n t~ va cac cong nO' tai chinh khac" neu am. ChenhI$ch nay sau d6 dU'O'cphan bo tuyen tinh VaGkhoan ml,lC"L{jil1o tl7uan tif hOat a¢ng kinhdoanh ngoai !10'" tren bao cao ke! qua ho~t dong kinh doanh rieng Ie giCl'anien dQ trangsuot ky h<;lncLla hO'pdong. T<;lithai diem lap bao cao tai chinh, cam ket theo cac hO'pd6ngky h~n ngo<;lit$ dU'O'cdanh gia l<;Iitheo ty gia quy dinh VaGngay lap bang can, doi ke toanrieng Ie giCl'anien dQ. Lai ho~c 10do danh gia l<;IidU'O'ch<;lchtoan VaGkhoan ml,lC "LiMo(!wan tif ho?t Cl¢ngkinl7 doanh ngoai hoI".

13

Nqan hang Tnu onq mal ell ph~n Bac A Bi~us6:B05afTCTD

THUYET MINH cAc BAo cAo TAl CHiNH RIENG LE GILJA NIEN 80 (tiep theo)tai ngay 31 thano 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cLIng nqay

2. cAc CH1NH SACH KE ToAN CHI) YEU (tiep thea)

2.19 Can tri»

Tai san va cong no tai chinh dU'Q'ccan tru va the hien gia tri rang tren bang can d6i ke toanrieng Ie giua nien do chi khi Ngan hang co quyen hop phap de thuc hien viec can tnf vaNgan hang dll dinh thanh loan tai san va cong no theo gia tri rang hoac viec tat toan tai sailva cong no xay ra d6ng thoi.

2.20 Di~u chinh cJtw ky

8au narn 2017, Ngfm hang thuc hien mot 55 but toan di~u chinh thea yeu cau cua kiemtoan doc lap cho narn tai chinh ket thuc ngay 31 thanq 12 narn 2016. Anh hU'cYngcua vi$cdi~u chinh nay den 56 li$u nam 2016 cua cac baa cao tai chinh rieng Ie giua nien do cho kybaa cao Quy 1 nam 2017 nhU'5au:

Trfch tLl'bang can d5i ke toan rieng Ie ti;li ngay 31 thang 12 nam 2016:

Anh huong rJ6i vO'i tong tai san

3111212016 fJi(w chlnh

tri{ju dong tri(j:u rJong

3111212016(trinh My I?i)

tri{ju dong

Tien gU'it?i TCTD khacCho vay cac TCTD khacDl,l' phang rui ro cho vaykhach hangDIl ph6ng giam gia dau tlldai h?nCac khoan lai, phi phai thu

Anh hU'cyng dbi vo-i t&ng .tai san

tri(j:u rJong tri(j:u rJong

3111212016(trinh bay l<;Ii)

tri(j:u rJong

Anl7 hu{mg Goi voi tong no pl7ai fra va von eM sa l7CJ'u:

3111212016 fJieu cl77nl7

Cae khoan phai tra va cong nQ'khacLQ'i nhui;ln ChU'B phan ph6i1LolOyke

Anh hU'o-ng dbi vo-i t&ng nO'phai tra va v6n chu sO- h(Pu .

403.893 48 403.941

574.985 _,_(4_8...!....) 574.937

o

14

Nqan hang ThU'O'ng rnai Co phan Bac A Bi~u 56: B05a/TCTD

THUYET MINH cAc BAo cAo TAl CHINH RIENG LE GICrA NIEN 80 (tiep theo)tai nqay 31 thang 03 narn 2017 va cho Ouy 1 narn 2017 ket thuc cunq ngay

3. TIEN M~T, VANG B~C, DA QUY

3110312017 3111212016tri~u cf6ng trieu cf6ng

Ti~n mat bang VN8 520.765 338.941Ti§n mc,'itbang nqoai t$ 93.941 87.136

614.706 426.077

4. TII~N GlYl T~I NGAN HANG NHA NU'OC VI~T NAM (UNHNN")

3110312017 3111212016tri~u dong tri?u cf6ng

Tien gLrithanh toan tai NHNN 145.326 402.066Tien gLriphong tea (neu c6)

145.326 402.066

5. TII~N GLrI vA CHO VAY CAC TCTD KHAC

3110312017 3111212016ttieu cfr5ng tri~u C!6ng

Ti§n gLrital cac TCTD khac 6.508.310 222.033Cho yay cac TeTD khac 877.000 6.128.000DI,J'ph6ng rui ro (70.500) (70.500)

7.314.810 6.279.533

5.1 tu« giPi t?i cacTCTD khac'I

3110312017 3111212016tri~u cf6ng tri~u C!6ng

."

Ti!}n gl'Pikh6ng ky han 121.879 137.130 :;:::

Bang VN8 19.328 17.075Bang nqcai t$ 102.551 120.055

Ti~n gl'Pico ky han 6.386.431 84.903

Bang VN8 5.770.500 70.500Bang nqcai t$ 615.931 14.403

6.508.310 222.033

15

Nqan hang Thuonq rnai C6 phan Bac A Bi~u 56: B05a/TCTD

THUY~T MINH cAc BAa cAo TAl CHINH RIENG LE GltlA NIEN 80 (ti§p theo)tai ngay 31 thariq 03 narn 2017va cho Quy 1 nam 2017ket thuc cung nqay

3110312017 3111212016trieu dong ttieu dang--------~~~~

6. CHLrNG KHOAN KINH DOANH

ChtPng khoan no

ChCrngkhcan no do cac TCTD khac trongnuoc phat hanh -

ChtPng khoan von

ChLfng khoan von do cac TCTD khac trongnuoc phat hanhChLfng khoan von do cac TCKT trangnuoc phat hanh

ChtPng khoan kinh doanh khac

Dl;l' ph6ng giam gia chtPng khoan kinhdoanh (!.::2..::..3.:..:.5..::..06:..!..) (!.::2..::..3• ..::..50..::..6:.!,.)

_~~ __ 1;_;0.....;4.;.;.9....;.6..;_3__ ~~___;,1..;..04.;.. ..:..96:...:.3

128.469 128.469

106.580 106:580

21.889 21.889

7. cAc CONG co TAl CHiNH PHAI SINH vA cAc TAl SAN TAl cHiNH KHAc

T6ng gia tri euahQ'pcrang(thea tygia ngay hieu tuc

hop crang)ttieu crong

T6ng gia ui ghi s6 ke toen (theaty gia tel ngay I?p baa cao)

Taisanttieu crong

Cong notri?u crdng

TC;1i ngay 31/03/2017

Cong cll tiJi chinh phili sinh ti~n t~Giao dich hoan doi tiEmt$

Cong Cll tiJi chinh phil; sinh khac

TC;1i ngay 31/12/2016

Cong cll tiJi chinh phil; sinh lien t~

Giao dich hoan d6i ti~n t$

Cong Cll tai chinh phili sinh khilc

32.78732.787

32.78732.787

.~

29.299

29.299

29.299

29.299

8. CHO VAY KHAcH HANG

3110312017 3111212016trifju crong trifju crong

48.864.492 48.076.375

1.188 236500 500

18.813 25.204

48.884.993 48.102.315

Cho vay cac to chu'c kinh te, ca nhantrong nU'&cCho vay chiet khau thU'ang phieu va cacgiay try co giaCho vay b~ng von tai trQ',uy thac dau tU'Cho vay khac doi v&i cac t6 ChLfCkinh te,ca nhan trong nU'&c

Cho vay thU'ang m?i gom cac khoim cho vay ng~n, trung va dai h.;m,bao gom ca cac khoanvay dong tai trQ'ma Ngan hang lam dau moi, bang VN8 va do la My.

16

Nqan hang Thu'onq mai Co phan Bac A Bi~u 56: B05a/TCTO

THUYET MINH cAc sAo cAo TAl cHiNH RIENG LE GICrA NIEN 80 (ti~p thea)t<;:lingay 31 thimg 03 nam 2017 va cho Quy 1 narn 2017 k~t thuc eung ngay

8. CHO YAY KHAcH HANG (tiep thea)

8.1 Phan tich chat II.P9'f1g m;r cho vay

3110312017 3111212016tri~u cfong trieu cfong

N9' du tieu chuan 48.431.223 47.667.434

N9' din chu Y 53.553 44.693

N9' dU'cYitieu chuan 6.084 3.153

N9' nghi ng& 10.415 5.242

N9' co kha nang mat von 383.718 381.793

48.884.993. 48.102.315

8.2 Phan tich dl.Pnc;rtheo thiYi gian

3110312017 3111212016tri~u cfong irieu cfong

N9' ngan han 14.572.174 13.573.478

NQ'trung han 21.927.382 24.855.283

NQ'dai han 12.385.437 9.673.554

48.884.993 48.102.315

9. THA Y eOI (TANG/GIAM) COA Oil PHONG ROI RO TiN Ol)NG

Chi tiet so du d!,J'ph6ng rui ro tin dl,mg dU'Q'ctrlnh bay tren bang can doi ke toan rieng IegiCfanien dO tal nqay 31 thanq 03 narn 2017 nhu sau:

D!,J'ph6ng cu th~D!,J'phonq chung

100.675343.304

3110312017tri~u dang

443.979

Thay dOid!,J'ph6ng rui ro tin dl,lng den het Quy 1 nam 2017 baa g6m cac khoan sau:

s6 dU' dilu kyD!,J' ph6ng rui ra trich I~ptrong kys6 hOEm nh$p d!,J' ph6ngtrang kys6 d!,J'ph6ng d§ SLYdl,lng deXLRR trang ky

s6 dU' cu6i ky

01.)'phong ClI the 01.)'ph6ng c/wng T6ng GOngttieu cf6ng tri~u dong trieu 60ng------~~~~ -----~~~~

443.979100.675 343.304

____ 1_0_0_.6_7_5 3_4_3_.3~0_4 ~4.;..4:..:.3..;.:.9...:..7.:..9

17

Ngan hang Thuonq mai C6 phan SacA Bi~u s6: B05afTCTD

THUYET MINH cAc BAo cAo TAl CHINH RIENG LE GICrA NIEN 80 (tiep thea)tai ngay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cunq nqay

9. THAY oot (TANG/GtAM) COA DV' PHONG ROt RO TiN Dl)NG (tiep theo)

Thay d6i dl,J'phonq rui ro tin dl,mgtrong narn 2016 bao g6m cac khoan sau:

DI,J'ph6ng cu th~ DI,J'phOng chung rong cOnguieu (fang tri~u (fang trieu (fang--------~--~-----~~~~

s6 du' dau kyDl,J' pbonq rui ro trich laptrong kys6 hoan nhap dl,J' phonqtrong kys6 dl,J'ph6ng da stYdl,mg deXLRR trong ky

86 dlP cu6i ky

172.426 310.016 482.442

18.069 33.288 51.357

(89.820) (89.820)

~~_~1,;.;0;.;0.;.;.6;.;.7~5 =~~~_34_3_.3_0_4 ~ __ ~4.;.4,;,;;3.;.;.9;.;.7.,;;.9

10. CHUNG KHOAN oAu TU'

3110312017 3111212016tri~u (fang trieu dong--------....:.;.;_::....:::..._:..:..:..:.::._

18.421.301 16.768.010

18.439.301 16.786.010

10.620.430 11.067.118

ChLPngkhoan d~u tlP san sang d~ ban

Ch(Fng khoan n9'

Ch(mg khoan no Chinh phuCh~ng khoan nq do cac TCTD khactrong nuoc phat hanhCh~ng khoan no do cac TCKT trongnuoc phat hanh

DI! phonq giam gia chLPng khoan sansang d~ ban

ChLPngkhoan dau tlP gifl' d~n ngaydao hC;lnTrai phieu d~c bi(:t do VAMC phat hanh

DI! phong giam gia trai phi€lu d~c bi~tdo VAMC phat himh

7.280.871 5.179.786

538.000 539.106

(18.000) (1B.OOO)

427.131611.950

463.298611.950

________ ~(1_8_4._8_19~) ~(1~4~B.~6~522)

________ 1_B_.8_4_8_.4_3_2 1,;.;7~.2~3~1~.3;.;0~8

18

Nqan hang Fhuonq rnai Co phan Bac A Bi~u 56: B05a/TCTO

THUYET MINH cAc BAo cAo TAl CHiNH RIENG LE GIO'A NIEN 80 (tiep theo)tai nqay 31 thanq 03 narn 2017 va eho Quy 1 narn 2017 ket thuc cung nqay

11. GOP VON, vAu TU' oAI HJ;l.N

3110312017 3111212016tri~u rJong itieu rJong

----__;'----"-

Cac khoan d~u tu VaG cac cong ty canthea gia goe (*)Gop von VaG eong ty lien doanhCac khoan d§u tU'gop von dai han khacDl,I'ph6ng giam gia d§u tu dai han

69.000 69.000

287.650 287.650(43.021) (43.021)-----~-~313.629 313.629

~=~==~--

(*): Cong ty TNHH M¢t thanh vien Ouan Iy NQ'va Khai thac Tai san - Ng2ln hang TMCP SacA duoc thanh I$p tai viet Nam, theo Giay ehCrng nhan dang ky kinh doanh so0104507588 nqay 03 thang 03 narn 2010 va thay dbi Ian dau ngay 06 thang 10 nam2010 cua Sa Ke hoach va 8au tu Ha NOi. Heat d¢ng chinh cua Cong ty la tiep nhan,quan Iy va thu hoi cac khoan no du'oc Ngan hang uy thae thu hoi nQ'.

12. TAI SAN CO KHAc

3110312017 3111212016tri~u rJang tri~u rJang

Cae khoan lai, phi phai thu 2.920.500 2.721.075Chi phi xay dl,l'ng CO' ban deYdangCae khoan phai thu 73.391 65.603Tai san e6 khac 65.966 62.505Thue TNDN hoan I?i

3.059.857 2..849.183

12.1 Cae kho{m phili thu

3110312017 3111212016tri?u rJang tri~u rJang

Cac khofm phai thu n(>i b(> 38.043 22.602Phai thu can bOeong nhan vien 7.207 2.439Phai thu nOib¢ khac 30.836 20.163

Cae khoan phai thu ben ngoai 35.348 43.001Phai thu khach hang 13.639 21.290Tai san ky quy 18.703 18.708Phai thu ngan sach 3.006 3.003Phai thu khae

73.391 65.603

12.2 Tili san Co khac

3110312017 3111212016tri~u rJong tri~u dong

Oy thae dau tU'Chi phi eM phan b6 16.774 15.280Tai san gan nQ'eh& xU> Iy 36.900 36.900Tai san e6 khac 12.292 10.325

65.966 62.505

19

Ngan hang Thuonq mai Co phan Bac A Bi~u 56: B05a/TCTD

THUY~T MINH cAc BAo cAo TAl CHINH RII~NG LE GICrA NIEN 80 (tiep theo)tai ngay 31 thtmg 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung ngay

13. cAc KHoAN NQ' CHiNH PHU vA. NHNN

3110312017 3111212016tri~'w(f6ng tri~u (f6ng

Yay NHNN 609.711 428.139

Yay theo ho sa tin dl,mg 105.378 107.698

Yay chiet khau, tai chiet khau cac giay toc6 gia 504.333 320.441

Yay cam c6 cac giay to co gia

Yay BQ Tal ehinhcac khoan no khac

609.711 428.139

14. TIEN GLrI v): YAY cAc TCTD KHAc

3110312017 3111212016

tri~u d6ng tri~u (f6ng

Tien gCricac TCTD khac 6.852.604 5.352.604

Yay cac TCTD khac 129.669 1.785.822

6.982.273 7.138.426

14.1 Ti~n gr); cua cac TCTD khac

3110312017 3'1/1212016

tri~u (f6ng tri~u dong

Tien 9wi khong ky hanBc1ngVN8 ~

Bc1ng ngo<;lit~ ~Ti~n gwi eo ky nan 6.852.604 5.352.604 ,Bang VN8 6.852.604 5.352.604 rl

Bang nqoai t$ ~6.852.604 5.352.604 ~

)

..14.2 Vay cue cac TCTD khac

31/03/2017 3111212016

irieu (fang ttieu (fang

Bang VND 128.493 1.762.493

Trang d6: Vay chj(~tkIJi3U,tai chiet khau

Bang nqoai t~ 1.176 23.329

Trong ao: Vay chiet khau, tai chief khau

129.669 1.785.822

20

Ngan hang ThLPO'ng rnai Co phan Bac A Bi~u 56: B05aITCTD

THUY~T MINH cAc BAo cAo TAl CHINH Rl!~NG LE GILYANIEN 80 (tiep theo)tai ngay 31 thanq 03narn 2017va cho Quy 1 [lam 2017ket thuccung ngay

15. TIEN GO'I CllA KHACH HANG

3110312017 3111212016tri?u cJong irieu aong

Ti~n gl'Pi kh6ng ky han 647.241 723.571Tien gLPikh6ng ky han bang VN8 638.326 715.855Tien gLPi tiet ki$m kh6ng ky han bangVN8 123 51TiEmgLPikh6ng ky han bang nqoai t$ 8.792 7.665Tien gLPi tiet kiern kh6ng ky han bangnqoa: t$

Ti~n gLPico ky han 61.760.481 58.412.418Tien gG>ico ky han bang VN8 1.250.906 1.115.717Tien gLPitiet kiern co ky han bang VN8 ~0.215.940 56.977.071Tien gLPico ky han bang ngo;;li t~Tien gG>itiet kiern co ky han bang nqoai t$ 293.635 319.630

Ti~n gl'Piv6n chuyen dung 5 2

Ti~n ky quy 24.926 23.270

Tien gLPiky quy bang VN8 24.820 23.164

Tien gG>iky quy bang nqoai t$ 106 106

62.432.653 59.159.261

16. PHAT HANH GIAy TO co GIA THONG THU'ONG

3110312017 3111212016

Ky h?n tri{_3u cJong tri{_3u dang

TiJ>12thang den 05nam 500.000 500.000

TiJ>05nam tro IEm 950.000 950.000

1.450.000 1.450.000~I

~

17. cAc KHOAN PHAI TRA vA CONG NQ' KHAC l3110312017 3111212016

tri{_3u cJong tri{_3u dong,(l

~Cac khoan phai tra n¢i b¢ 97.160 105.013Cae khoan phai tra ben ngoai 306,572 275.721

Quy khen thLl'<Yng,phuc lQ'i 20.785 23.207

424.517 403.941

21

Nqan hang Thuonq rnai cephan Bac A Bi~u 56: B05a/TCTD

THUYET MINH cAc BAo cAo TAl CHINH RIENG LE GILYANIEN 80 (ti~p thea)tal ngay 31 thang 03 nam 2017 va cho Quy 1 narn 2017 k~t thuc cung nqay

18. TiNH HiNH THl,1'CHIi;N NGHiA Vl,Jval NGAN SACH NHA NU'ac

Don vi: tri~u (fang

s6 dlfPhat sinh trang ky s6 dlf

d[lU ky s6 phBi n9P se (fa nOp cu6ikY'

Thue GTGT 239 700 626 313

Thue TNDN (*) 50.861 28.623 50.861 28.623

Cac khoan phain(lp khac va cackhoan phi, 1$phi 8.452 16.942 22.878 2.516

59.552 46.265 74.365 31.452

(*) Can ClJ Ngt1i dinh 218/2013/N8-CP ban hanh nqay 26/12/2013 hU'6'ng dan thi hanh Lu$tthue thu nhap doanh nqhiep nqay 03/06/2008 va Lu~t sLra o6i, bo sung mot s6 oi~u cuaLu~t thue thu nhap doanh nghi$p ngay 19/06/2013, Ngfm hang co nghia vu n(lp thue thunhap doanh nqhiep 20% tren tong thu nhap chiu thue k§ tLl'ngay 01/01/2016.

Cac bao cao thue cua Ngan hang se chiu SI,J' ki§m tra cua CO' quan thue. Do viec ap dt,Jngluat va cac quy dinh v~ thue o6i v6'i cac 10Glinghi$p Vl,J khac nhau co the oU'Q'Cgiai thichtheo nhi~u cach kMc nhau, s6 thue oU'Q'ctrinh bay tren cac bao cao tai chinh riemgIe giCYanien o(l co the se bi thay ooi theo quyet oinh cu6i cung cLlacO'quan thue.

~t

roI

22

Ngan hang Thuonq rnai Co phan Bac A Bi~u56: B05alTCTD

THUY~T MINH cAc BAo cAo TAl CHINH RIENG LE GIO'A NIEN £)0 (tiep thea)tai nqay 31 thanq 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung nqay

19. VON vA cAc QUY COA TO CHlrC TiN Dl)NG

19.1 Bao cao tinh hlnh thay c1ll; von chii so. htru

Tinh hinh thay d6i von ella Ngan hang tLPG~U nam dtm het Quy 1 nam 2017 GU'Q'Cthe hien trang bang dU'ai Gay:. Ban vi: tri(lu oong

LQ'inhu?n sau

Von Thijng dir van Ouy oau Ill' pMt Quydl,l'phOng Quy dl,l'Irif bc5 Quy kMc tnucc thue cture phen

6ieu (~ c6phan trien rai chlnh sung van oieu l(l van cM so hiru pli6il Uj /Dy ke T8ng c¢ng

56 dIPd.iu ky 5.000.000 7.398 564 159.945 74.787 574.937 5.817.631

Tang trong ky114.560 114.560

Tang v6n trang kyLQ'i nhuan tang trangky

114.560 114.560

Trich b6 sung cacquycho kyll1J'Q>cTam trich I?p cac quydl)' trfr eho ky nayCac khoan lang khac

Glam trong kySudl,lngtrong kyMua c6 phi~u quyChia co tLYenam trU'&cTam LYngco ILYenamnay

. Cac.khaan giam khac

56 dIPcubi ky 5.000.000 7.398 564 159.945 74.787 689.497 5.932.191

23

Ngan hang ThU'O'ng mai Co phan B~c A Bi~u se: B05aITCTD

THuytT MINH cAc sAo cAo TAl cHINH RII~NG LE GICrA NIEN oo (tiep theo)tal nqay 31 thang 03 narn 2017 va cho Quy 1 nam 2017 k~t thuc cLing ngay

19. VON vA cAc QUY COA T6 CHlfC TiN DVNG (tiep theo)

19.1 Bao cao tinh hinh thay 66;v6n chu so. h[Pu (tiep theo)

Tong von g6p (co dong, thanh vien)

V6n gop c6 pl7EmThang du von co phanCo phieu quy

3110312017 3111212016tri~u dong tri~u oong

5.000.000 5.000.000

5.000.000 5.000.0007.398 7.398

5..007.398 5.007.398

Chi tiet phan von dau tu ella Ngan Mng nhu sau: .'

Chi ti~t eo phieu ella Ngan hang nhu sau:

3110312017 3111212016c6 phit:u co phiEW____ ----=-:.....c..:=

s6 !wng c6 phieu oang ky pMt tienn

se !wng co phieu oaben ra cong ctiuriq

c6 phieu pho thongcephieu uu dai

S61LI'Q'ng c6 phieu owc tnue !<;Ii

.c6 phieu pho thOngc6 phieu uu dai

s6 ftJ'Q'ngc6 phJeu oang !LJ'Uhanh .

c6 phieu ph6 thongCo phitw ll'u oai

Mf)nh gia c6 phi{w oang !U'LI hElnh(d6ng/eo phieu)

500.000.000

500.000.000

500.000.000

500.000.000

500.000.000

500.000.000

500.000.000

500.000.000

500.000.000

500.000.000

10.000 10.000

20. THU NHAp LAI vA cAc KHOAN THU NHAp TU'O'NG Tty. .' J.

Cho giai oo?n tai Cho giai aO<;lntaichfnh kt:t thuc ngay chinh kt:t thuc ngay

31/0312017 31/0312016tri~u o6ng tri~u dong----..::.___::.----=-~

22.6451.020.431

'/..Thu nh?p lai tiEm gLfiThu nhap lai cho vay khach hangThu lai tu> kinh doanh, dau tll' ehungkhoanThu phi tu>nghi~p VI,J bao lanhThu khac tu>hOC;ltdOngtin dl,Jng

90.8781.148.401

276.017 196.0201.260 9666.128 281------=..:....:...

1.522.684 1.240.343~-~~-~~

24

Ngan hang Thu onq rnai Co phan B§c A Bi~u 56: B05a/TCTD

THUYET MINH cAc BAo cAo TAl CHiNH RIENG LE GIO'A NIEN 80 (tiep theo)tal ngay 31 thang 03 narn 2017 va cho Qu'1 1 narn 2017 ket tnuc cung ngay

21. CHI PHi LAI VA cAc KHOAN CHI PHi TU'O'NG TV'

Clio giai doen tsi Cno giai aO?ntei

chfnh k~t ttioc ngay cl1fnhk&t ttwc ngay31/0312017 31/0312016

tri~u aong tri~u aong

Tra lai tien g&i 1.159.405 950.577

Tra lai tien vay 14.506 138

Tra lai phat hanh gitlY to co gia 31.334 10.128

Chi phi heat dong tin dunq khac 6.086 9.558

1.211.331 970.401

22. LAI/(LeJ) THUAN TLYHO~T DQNG D!CH VI)

Cho giai aO?n tai Cho giai ooen teicbint: ket ttiuc ngay ehinh kef ttiuc ngay

3110312017 3110312016trieu 06ng trieu a6ng

Thu nh~p tlP hoat d<)ng dich vu 5.172 3.814

Ho~tdOngthanhtoan 4.426 3.000

Hoat dQng nqan quy 146 98

Dietl vu dai 1'1 2 262

Dich vu tu' van 34 336

Djch vu khac 564 118

Chi phi heat dc;mgdich vu (4.881) (5.573)

Hoat dQng thanh toan (1.844) (2.548)

BV'udi$n, vien thong (2.183) (1.586)

HO<;ltdC>ngngan quy (341) (363)

Djch Vl,l tV' v~n (330) (958)

Djch Vl,l khac (183) (11'8)

Uii/(L6) thuan tlP hOi;1td9n9 d!ch vl;l 291 (1.759)

23. LA.1I(LeJ)THUAN TLYHO~T DQNG KINH DOANH NGO~I H61 ~

Cho giai aO?n lai Cho giai aO?n taichinh ket thuc ngay chinh ket thuc ngay

3110312017 3110312016tri~u dong tri?u a6ng

.I

Thu nh~p tlP ho~t d<)ng kinh doanhngoi;1ihoi 67.809 969

Thu tLi'kinh doanh ngo<;lit~ giao ngay 67.809 969

T~u tLi' cac cong Cl,l tai chinh phai sinhtien t$

C~i phi hOi;1td9ng kinh doanh ngo~ihOi (60.014) (17.616)

Chi v~ kinh doanh ngo<;lit$ giao ngay (60.014) (17.616)Chi ve cac cong Cl,J tai chinh phai sinh tient~

UW(L6) ,thuan tlP ho~t d<)ng kinh doanhngo~i hoi 7.795 (16.647)

25

Nqan hang Thu'onq rnai Co phan Bac A Bi~u s6: B05aITCTO

THUYET MINH cAc BAo cAo TAl CHINH RII~NG LE GICrA NIEN 80 (tiep theo)tai ngay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 k~t thuc cung ngay

24. CHI PHi HO~ T DQNG

Cho giai 6oE,lntai Cho giai aoentaiehfnh k~t itiuc ngay ehinh k~t thUengay

3110312017 3110312016trieu 60ng ttieu 60ng

Chi nop thue va cac khoan phi, I~ phi 1.046 672

Chi phi eho nnan vien 60.579 59.851

Chi IU'O'ngva phu cap 53.454 48.458Cac khoan chi dong gop theo IU'O'ng 2.385 6.894Chi tro cap . 4.740 4.499

Chi v~ tat san 30.385 21.052Trong 66:KMu hao tei san eodjnf7 8.305 1.629

Chi cho heat dqng quan Iy cong vlJ 1.773 774Cong tac phi 1.719 485Chi v€:cachoat dong dean th~ cua TCTO 54 289

Chi n9P phi bao hi~m, bao toan ti~n giPicua khach hang 21:260 19.018

Chi phi hoat d9n9 khac 34.095 20.004

149.138 121.371

25. TlEN vA cAc KHOAN TU'O'NG flU'O'NG TIEN

Tien va cac khoan tU'O'ngdU'O'ngtien thuan the hien tren bao cao lU'u chuyen tien t$ rieng IegiCl'anien do bao gom cac khoan tren bang can doi k§ toan rieng Ie giCl'anien do sau day:

3110312017tri?u 60ng ----....::..:.:~:..:..:..:.~

770.585 -----~~~

3110312016tri?u dong

854.665!:

)1

87.671323.073 t\

747.210 \l,300.000 -

r2.312.619 ;;;

Tien va cac khoan tU'O'ngdU'O'ngtien ti;liquy

Tien gCriti;li Ngan hang Nha nU'&cTien gui thanh toan ti;li cc3cTCTO khacTien gCriva cho vay cac TCTO khac co kyhi;ln dU'&i90 ngayChu'ng khoan co thai hi;ln thu hoi ho$cdao han kh6ng qua 90 ngay ke hi ngaymua

614.706

145.3266.437.810

__ ~~_7.;.;.9;.,;6..;;.8...;.4_2...7 =======

26

Nqan hang Thu'oriq mai c6 phan Bac A Bi~u s6: B05aITCTD

THUYET MINH ct«: BAo cAo TAl CHINH RIENG LE GIO'A NIEN 80 (tiep theo)tGlinqay 31 thang 03 narn 2017 va cho Ouy 1 narn 2017 ket tnuc cunq nqay

26. RUI RO TH! TRU'O'NG

26.1 Ru; ro lai suat

Thai han dinh lai lai suat thvc te la thai han con IGlitinh tl) thai diem tao bao cao tai chinhcho tai ky dinh lai lai suat g~n nbat cua cac khoan rnuc tai san va ngu6n von,

Cac gia dinh va dieu kien sau du oc ap dl,Jngtrong phan tich thai han dinh lai lai suat thuc tecua cac tal san va cong no cua Ngan hang:

,.. Tien mat, vang bac dci quy; gop von d~u tu dai han va cac tai san co khac (bao g6m taisan co djnh, bat dong san dau tU'va tai san co khac, trl) LlYthac dau tU') dU'9'cxep IOGlila khoan ml,JCkhong bi anh hU'&ngdo djnh IGlilai su~t;

'" Tien gLi'i tGliNg{m hang Nha nU'ac Vi$t Nam dU'9'cxep 10Gli18tien gLi'ithanh toan do doky hGlndjnh l<;lilai suat thl,l'c te dU'9'cxep 10Glila khoim ml,JCden mQtthang;

'" TMi hGlndjnh IGlilili suat thl,l'c te cLla ch(mg khoan dau tU'va chung khoan kinh doanhdU'9'c tinh dl,l'a tren thai gian dao hGlnthl,l'Cte t<;lithai diem l;;'lpbao cao tai chinh cLlatl)ng 10<;11chung khoan';

,.. ,Thai hGlndjnh IGlilili suat thl,.l'cte cLlacac khoan tien gLi'iva cho vay cac TCTD khac; cack~10ancho vay khach hang; cac k~lOann9' Chinn phu va Ngan hang Nha nU'ac VietNam; cac khoan tien gLi'iva vay cac T6 chuc tin dl,Jngva khoan ml,Jctien gLi'icLia khach 'hang dU'9'cxac djnh nhU'sau: .

Cac khoim ml,JCco lai suat co djnh trong suot thai gian cLia h9'P d6ng: Thai hGlndjnh IGlilai su~t thl,l'c te dl,l'atren th6'i gian dao h<;lnthl,l'CIe tinh tl) thai diem l;;'lpbaocao tai chinh;Cac khoim ml,.lCco lai suat tha n6i: Th6'i hGlndjnh l<;Iilai su~t thl,l'c te ella cac hapd6ng cho vay co thai gian dao hGlncon I<;IidU'ai 6 thang dU'9'cxac djnh dl,l'atren thaigian dao hGlncon l<;Ii;cac h9'P d6ng co thai gian dao hi;!n con IGlitren 6 thang dU'Q'cxep vao 10Glitu' 3 thang den 6 thang do ky djnh IGlilai suat cua Ngan hang toi da la 6thang mOt lan,

... Thai hGlndjnh l<;Iilai suat thl,l'c te cua khoim ml,Jcngu6n von nh;;'lntai trQ'uy thac dau tU',cho vay ma to chuc tin dl,Jngchju rui ro dU'Q'ctinh dl,l'a tren thai gian dao h<;lncon IGlicGa tu'ng hQ'pdong;

Ii- Thai hi,m dinh I'iii lai suat cua cac khoan nQ' khac dU'Q'cxep vao khoan ml,.lckhong bjEmh~1u'&ngdo djnh l<;lilai suat ho?c ky h,;!ntl) 1 thang den 3 thang, Trong thl,J'cte, cackhoan rnl,.lCnay co the co thai gian dinh IGlilai suat khac nhau,

27

Ngan hang Thuonq rnai Co phan Bac A Bi~u s6:B05aITCTD

THUY~T MINH cAc sAo cAo TAl CHfNH RIENG LEGIO'ANII~N£)Q (tiep theo)tai nqay 31 thanq 03 narn 2017va cho Quy 1 narn 2017k~t thuc cunq ngay

26. RUI RO TH! TRU'ONG (tiep thee)

26.1 Rui ro liii sucit (ti~ptheo)

Tals3nTi~n mat, vanq bac, da quyTi~n gLPital NHNNTI~n gLPital va cho vay cacTCTD khac nChtYng khoan kinh doanh (*)Cac cong cu tili chinh phalsinh va cac tili san tili chinhkhac (*)Clio vay khachhilng (*)Ghli>ngkhoan dau tlY(*)Gop von, dau tlY·dill han (*)

Tal san cil dinh va bat dongsan dilu tlYTai san Co khac (*)

T.6ng till san

N9' phai traTi~n gLPI cua va vay Iii>NHNN va cac TGTD khacTI~n gu'l cua kh.kh himgVOn nhi,in tili tr9', uy thacdau til', cha vay rna TCTDchju rul 1'0

PM{ hanh glay terco glaCac khoan n9' kh,k

T6119 n9' phai tra

MlPC chel1h nhay cam v&1lai suM ngi bang

(*J: kMng baa g6m dl/' phOng rui ro

Don vi. trieu o{;ngKhong bi anh

httOng do d;nh IqiQua tien lsi su~1 f)fJn 1 lhang Tir 1 - 31hang------~--~ ----~~~~~-----------~ Tif 3 - 61hang T& 6 - 12 lhang T.:..:U':_·..:...1_-..:...5..:...n.::_am.:..:_ _:_n:..::e.:..:.n:..::5_:_n..:...a_:__m T_8,-=1g'--C__;Q_cn'

614.706 614.70'145.32.145.326

70.500 737.810 5.700.000 877.000 7.385.311128.46'128.469

453.77118.000

32.7872.622.991 12.385.436

7.084.197

32.78'48.884.9919.051.25

356.651

2.914.435 3.643.044 4.937.934 21.927.38211.337.104611.950

356.650

659.3693.059.857 ---------_

659.36:3.059.85

542.271 5.302.532 3.:..:• ..:...53.:..:8_.9:.....1_4 .:..:8:..:..6.::...1.:..:4..:....4.:..::3:..:..5__ ---=4.:..:.5:.=2..:...0:.=.0...:.44..:... ---=5:..:..0::.:6:.:6:.:...4.:..::0:.::.3 ..:...33:..:.• ..:...26.::...4..:....4.:..:8:..::_6 ----=.1..:...9• .:..:.46.::...9:..:..6.::...3:....::..3 8_0_.3_1_8_.7_1:

2.604318.561

1.954.332617.929

5.519.0002.871.902 4.682.449

3.43632.402.547

112.61218.105.469

7.591.98·62.432.653.433.796

7.901.450.001

2.120.164 :..::2..:....1:..::2..:...0.:..:..1.::..6.

2.441.3;29 .:..:2=.::.:57:..::2..:....2.:..::6...:.1 8_._39_0_.9_0_2 ---=3:.:...4:..::.3:..::3.:..:..7:..::9..:...6 4.:..:• .:.68::.:2::..4..:...4.:..:.9 .::_32::.:• ..:...91.:..:3:..:..8:..:8:...:...4__ ----=.1.:.9'.:..:.1..:...68=• ..:...08_:__1 7_3_.6_0_2._7_o:

7.901500.000 950.000

542.271 2_.8~6_1_.2~0=3 ~~96_6_.6_5_3 22~3_.5_3_3 __ ~1~.0;.:8..:.6,;:.2:.;4~8 ~.:.38:.:3;.;..9.:.5:..;,4 __ ~_.;;.35;_O;.;..6.:.0~2 ~3;..;O...;.1_.5_5_2 _~~~6_.7_1_6_.0=1(

28

Ngan hang Thu-onq rnai c6 phan Bac A BiE!us6: B05aITCTD

THUYtT MINH cAc BAo cAo TAl CHiNH RIENG LE GIVA NIEN DO (tiep theo)t<,linqay 31 th2mg03 narn 2017 va cho Quy 1 narn 2017 k§t thLICcunq ngay

26. RUr RO TH! TRU'ONG (ti~p theo)

26.2 Rui ro .fitm t{#

Rui ro tien t$ la nii ro rna gia tri cua cac cong cu tai chinh bi thay d6i xuat phat ili nhCmgthay d6i ve ty gia.

Ngan hang dU'Q'cthanh lap va heat d9ng tai Viet Nam voi dong tien bao cao la VND. Dongtien giao dich chlnh cua Ngan hang cOng la VND. Cac khoan cha vay va Lmg truce khachMng cua Ngan hang chu yeu b~ng VND, mot ph~n b~ng do la My. Tuy nhien, mot so taisan khac cua Ngan hang lai b~ng cac dong tien khac ngaai VND va do la My. Ngan hang dt=!dU'a ra mot h$ thong hc;mmLYcd~ quitn Iy tr<;lngthai cua cac dong tien. Tr\lng thai dong tienoU'Q'cquan Iy tren CO' sa hang ngay va chien 1U'Q'cphOng ngLra rui ra dU'Q'cNgan hang stYdl,lng d~ darn baa r~ng tr~ng thai cua CaG dong tiEmoU'Q'cduy tri trong h~n mLYcot=!thiet lap.

29

Nqan hang Thuonq rnai Co phan Bac A Bi~u 56: BOSa/TCTD

THUYETMINH cAc BAo cAo TAl CHiNH RIENG U:GIO'A NIEN 80 (tiep theo)tal ngay 31 thanq 03 narn 2017 va cho Quy 1 nam 2017 ket thuc cunq ngay

26. RUI RO TH! TRU'ONG (tiep theo)

26.2 RiJi (0 ti~n t~ (tiep thea)

Phan loai tai san va cong no thea toai tien t~ da dll'O'cquy dOisang VN8 tai nqay 31 thanq 03 narn 2017 nhu' sau:Don vi: ttieu oong

Cac nga<;li t? kMeEUR oU'Q'c quy ooi USD oU'Q'c quy ooi OI_U'O'--,-. _c_!q--,uy__oo_'i ~J,-=-o:._,ng~cQ:_-n~g

TaisanTien m~t, vanq bac, da quyTien gLri tai NHNNTien gLri tai va cho vay cac TCTD khac (*)Ch(l'ng khoan kinh doanh (")Cong cu tai chinh phai sinh va cac tai san tai chinhkhac (*)Cho vay khach hang (*)Ch(mg khoan d~u tu (*)G6p von, d§u tll' dai han (*)Tai san co dinh va bat dQng san d~u tll'Cac tai san C6 khac (*)

T6ng tai san

NQ'pheii trei va v6n chu sO<hG>uTien gLri cua va yay t(Y NHNN va cac TCTD khacTien gLri clla khach hangCac cong Cl,I tai chinh phai sinh va cac khoan congnQ'tai chinh khacVon nh~n tai trQ', uy thac d§u tll', cho yay ma TCTDchiu rui roPhat hanh giay t6' c6 giaCac khoan nO'khacVon va cac quy

T6ng nQ' phai tra va v6n chu 50< hG>u

Tr~ng thai ti~n t~ n(li bang

(*). kh6ng baa gam d~f ph6ng rui ro

2.687 91.2542.716

707.975 6.000

93.9412.716

718.4824.507

31.791 31.791

266 -------834.002 -------

266

7.194 ------_6.000 --------847.196

2.8421.176

299.691 41.176

302.537

7 1.614.532 1.614.539

______ 2_.8'--4_9 1_.9_1_5_.3_9_9 ~-4 -=-1.'--9_;_1-=-8.-2-52-

4.345 (1.081.397) 5.996 (1.071.056)----~~--~~ =-====~----==~

30

Nqan hang Thu-onq rnai Co phan Bac A Bi~u 56: B05a/TCTD

THUY~T MINH cAc BAo cAo TAl CHiNH RIENG LE GIO'A NIEN £)0 (tiep theo)tai ngay 31 thanq 03 narn 2017 va cho Quy 1 nam 2017 ket thuc cung ngay

26. RUI RO TH! TRLYONG (tiep theo)

26.3 Ruiro thanh khoan

Rui ro thanh khoan la rui ro Ngan hang 9c;lPkh6 khan trong viec tnuc hi$n nhCmg nghia vucho cac conq no tai chinh. Rui ro thanh khoan phat sinh khi Ngan hang c6 th§ khong du khanang thvc hien nghia Vl,ltra no khi nhCmgcong no nay den han & nrlQ>ngthai diem binhthU'ang hoac kh6 khan. £)§ giam thieu rui ro thanh khoan, Ngan hang phai huy dOng tiYnhieu nguon da d?ng khac nqcai ngu6n von CO' ban cua Ngan hang. £)ong thai, Ngan hangcan c6 chinh sach quan Iy tai san c6 tinh thanh khoan linh heat, theo doi dong tien tU'O'nglaiva tinh thanh khoan hang ngay. Ngan hang cOng c~n danh gia dong tien dl,l' kien va khanang san c6 cua tai san dam bao hien tGlitrong trU'ang hO'pdn huy dOng them nguon von.

Thai gian dao h;;Hlcua cac tai san va cong nO'the hien thai gian con I?i cua tai san va congnO'!inh tiY ngay laP bao cao tai chinh den khi thanh toan theo quy dinh trong hO'pdong hOactrong dieu khoan pMt h~mh.

Cac gia dinh va dieu ki$n sau dU'Q'cap dl,lng trong phan tich thai gian den h?n cua cac taisan va cong nO'cua Ngan hang:

... TiElngLfi t?i Ngan hang Nha nU'cYcVi$t Nam dU'Q'cxep lo?i tien gLfi thanh toan, trong d6bao gom tien gLfi dl,l' trQ>bat buOc. So dU' cua tien gtYi dl,l' trQ>bat buOc phl,l thuQc VaGthanh ph2mva ky h?n cua cac khoan tien gLfi khach hang cua Ngan hang;

... Thai gian dao h?n cua chCmgkhoan dau tU' dU'O'ctfnh dl,l'atren ngay dao h?n cua tiYnglo?i chCmgkhoan;

... ChLPngkhoar1kinh doanh dU'O'cxep vao lo?i ky h?n den 1 thang;

,.. Thai gian den hf;1ncua cac khoan tien gLfi va cho vay cac TCTD va cac khoan cho vaykhach hang oU'O'cxac dinh dl,l'a 'vao ngay den h?n cua hQ'pdong quy dinh. Thai gianden hlHl trll,1'Cte co the thay d6i do cac khe U'cYCcho vay dU'O'cgia hIm. Ngoai ra, cackhoan cho vay khach hang oU'O'cthe hi$n bang gia tri goc khong bao gem dl,l' phang ruiro;

.. Thai gian den h?n cua cac khoan d~u tU' gop von mua c6 phan dU'O'ccoi la hO'nmOtnam do cac khoan crautU'nay khOng c6 thai gian dao h?n xac dinh;

... Cac khoan tien gtYi,tien vay cua cac t6 chLPC!in dl,lng va cac khoan tien gtYi cua khachhang dU'Q'cxac dinh dl,l'a VaG!inh ch~t cua cac khoan nay hOc;lCthai gian dao h?n trenhQ'pdong. Tai khoan Vostro va tien gtYi thanh toan dU'O'cthl,l'c hi$n giao dich theo yeucau cua kMch hang va do d6 dU'O'cxep 10<;likh6ng ky h?n. Thai gian dao h?n d6i vaicfk khoan vay va tien gLfi ky h<;lnoU'Q'Cxac dinh dl,l'a tren ngay den h?n theo hO'pdong.Trong thl,l'c te, cac khoan nay c6 the dU'O'cquay vang va do d6 duy tr] trong thai giandai hO'nthai gian dao hi;ln ban dau;

,.. Thai gian dibn hc;incua tal san c6 dinh du'O'cxac dinh dl,l'aVaGthai gian stY dl,lng hQ>uich con I<;Iicua tai san.

31

Ngan hang Thuonq rnai Co phan Bac A Bi~u 56: B05aITCTD

THUY~T MINH cAe sAo eAo TAl CHINH RI~NG L~ GICrA NIEN 80 (ti~p theo)tai ngay 31 thanq 03 narn 2017 va eho Quy 1 narn 2017 k€!tthuc cunq nqay

26. RUI RO TH! TRU'ONG (ti~p theo)

26.3 Rui ro thanh ktiosn (tiep theo)

Dan vi: tri~u d6ng

Qua hqn Trcng hqn

Tten 3 ihBng Ben 31hang Ben 11hang Tir 1- 3IMng Tif3 -12 fhang Tir 1-5nam Tren 5nam T6ng GQng

TaisanTilln m~t, vimg bac, da quy 614.706 614.706

niln gifi tal NHNN 145.326 145.326

Tilln gifi va eho vay cac TCTDkhac (*) 70.500 3.137.810 3.700.000 477.000 7.385.310

ChiYngkhoan kinh doanh n 128.469 128.469

Cac cong cu tai ehlnh phai sinhva cac tal san tai ehinh khac 32.787 32.787

Cho vay khach himg (*) 45.377 408.394 1.020.052 4.371.652 8.726.699 28.739.372 5.573.447 48.884.993

ChiYng khoan dtlu tU'n 18.000 520.000 250'.585 801.168 10.377.302 7.084.196 19.051.251

Gop vBn, d~u tu dai nan (0)287.650 69.000 356.650

Tai san c6 dinh vii bat dong sand~utU'

142.593 516.776 659.369

Tai san Co khac (0) 305.986' 1.223.942 1.529.929 3.059.857

T6ng tal san 133.871 408.394 5.905.136 9.546.119 11.534.196 39.546.911 13.243.419 80.318.118

Ngophai traTilln glii va vay t(!' NHNN vacae TCTD khae 1.956.936 5.519.000 365 11.475 104.208 7.591.984

Tiiln glii cua khaeh hang 3.121.633 3.121.632 9.864.359 36.335.804 9.989.225 62.432.653

Cac c6ng CI,I tili chinh phai sinhva cac khoan c6ng nQ' tai chinhkhacV6n nMn tai trQ', uy thac dautU'. cho vay rna TCTD ch!u rui ro

7.901 7.901

Phat himh giay ta co gia500.000 950.000 1.450.000

Cae khoan nO'khac 509.299 169.565 169.564 1.102.171 169.565 2.120.164

T611gn9' phai tra 5.581.868 8.810.191 10.034.288 31.951.351 11.212.998 13.602.702

Mu'c chenh thanh khoan ron9 133.871 408.394 317.268 135.982 1.500.508 1.589.566 2,030.421 6.116.016

(0): kMng baa gam dl,1'phOng rui ro

32

Ngan hang Thu'onq mai Co phan Bac A Bi~u56: B05a/TCTD

THUY~T MINH cAc BAa cAo TAl cHINH RIENG LE GICrA NIEN 80 (ti§p theo)tai nqay 31 thimg 03 narn 2017 va cho Quy 1 narn 2017 k~t thuc cung ngay

27. cAc Sl)' KI~N SAU NGAv L~P sANG CAN DOl KE ToAN

Kh6ng c6 Sl,l' kien quan trQng nao xay ra ke til ngay lap bimg can d6i k~ toan yeu dIU phaic6 cac di~u chlnh hoac thuyet minh trong cac bao cao tai chlnh rieng Ie giCranien dQ.

NgU'CYiI?p

Vinh, Vi$t Nam

rer.-Tong Giam d6c

PHO T6NG GIAM DOC

~eJVjrrc Jf»", KA4tNgay ... thanq ... narn 2017

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