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(82.537)3.448.9363.366.399
(770.431)1.799.3461.028.9154.395.314(169.835)
2.031.64566.474
955.0002.883.284
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39.463.116
3.214.9671.662.032
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(91.404)3.667.8773.576.473
(888.954)1.891.7881 002.8344.579.307(167.448)
2.031.64566.474
955.0002.885.671(488.730)
17.124.7405.450.236
22.086.246
(718.808)85.137.65984.418.851
135.364
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4.192.705
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T^i ngAy 30thAi^09nAm2015
Thuydtminh
HaomdnBBSBTHba Nguyen gia BDSDT
XI 'Bat dijng sAn dau tub iHao mdn TSCD (*)a Nguyen giA TSCD3 TAi sAn cd dinh vd hinhb Hao mdn TSCD (*)a Nguyen giA TSCD2 TAi sAn cd dinh cho thue tai chinh
Hao mdn TSCD (*)Nguyen gia TSCDTai san co dinh hau hinhTai san co dinh
Du phdng giAm giA d^u Tu dAi han (*)DAu tu dAi han khacDAu tu vAo cong ty lien ketVon gop lien doanhDau tu vao cong ty con
GApvon.aautudAihanDu phdng rui ro chiing khoan dau tu (*)Chiing khoan dau tu gift den ngAy dAo h;inChung khoan dau tu sAn sAng dd bAnChung khoan dau tu
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2 Du phdng rui ro chiing khoan kinh doanh (*)1 Chiing khoan kinh doanh
IV Chiing khnAn kinh doanh3 Du phdng rui ro(*)2 Cho vay cac TCTD khac"l Tien, vAng gdi I^i cAc TCTD khAc
Tien, vang gui tai cac TCTD khac vA cho vay111 cAcTCTDkhAc
II Tien gui tai NHNNI Tien mat, vang b?c, dA qu^A , TAISAN
STT CHI TIEU
Biu so: B02n/TCTD(Ban hAnh theo TT s6 49/20 i 4/TT-NHNNNgAy 31/12/2014 cua Thong floe NHNN)
^gantiAng tmcp xuat nhAp khau VietnamS6 72 L^ -Oianh Tfin & 45A L^ Tu Trong, P.B^i Ngh^, Q.I
T^ng S, Van Phclng S6 L8-Q1-11+16 TAaNhA Vincom Center
TP.HCM, Vi ^^ NamBANG CAN 6l KE TO AN (BAO CAO RlfeNG CtlA NGAn HANG)
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161.161.774
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15.396712 355 22912 448 67414.042.346
147.119.428
325.175
1.264.4941.589.6693.008.378
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181.471
1.407.3851.897.5393.482.290
127.056.254
75.390528.173603.563
(20.742)1.503.282
{78.273;156.322
15.39612.355.22912.448.67414.534.777
112.521.477
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1.682.6252.107.7173.000.633
100.140.8702.357.2504.899.6007.256.850
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TONG NO PHAI TRA VA VON CHU SO HUtl6 Loi ich cua co dong thieu sob L^i nhuan/L6 naru truiSca Li^i nhu^n/Ix3 nani nay5 Lcri nhu^n chua phan phoi/Lo luy ke4 Ch^nh lech dhnh gia lai t^i san3 Chenh lech ty gia hoi doai2 Quy cua TCTDf Vonkhhc
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chiuruiroV
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TONC TAI SAN CO
Cdc kho^n du phdng r^i ro cho chc thi sto C6ni bang khac (•)5
- Trans ^o: Uii the thuong m^u4 T^i san C6 khac3 Tai san thue TNDN hoan lai2 Cdc khoan I3i, phi phai thu1 Cac khoan phai thu
XH Tai san Co khac
TP.HCM, ng^y t&. th^^g H nSm 201SKT. TdNG GIAM B^C
ph6 t6ng giAm d6cK6 TOAN TRCONG
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21.252.797867.519
99.99222320308
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Cam ket giao dich titong laiCam ket giao dich ho^n dSiCam ket b^i ngoai teCam ket mua ngoai teCam kit giao djch hoi doiiBaolanhvayvon
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7.190
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18.625
10.674
165.025
6.569.415
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(1.330.558)
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(464.216)
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4.467.198
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46.472
207.399
6.379.238
Lily ktiidk nim dfn cuoi quy ndy
(3)
Thuyetrninh
.hi tu cac quy cua ILlon
ing/ (Gidm) khac ve cong np ho^t dpng
^^^ic^c '&ns ^ ^chWl phii sbh vi ci0 ""*"""
Tdn^ (Giam) v6n tdi trp. uy thdc dau tu, cho vay md TCTDphdt hdnh dupe tinh vdo hoat d^ng idi chlnh)
Ting/ (Gidm) ti^n gin cua khdoh hdng (bao g6m cd Kho b^e
Nhinufic)
Ting/ (Gidm) cac khedn liAn gM, lien vay cac to chlic tin dyng
Ting/ (Giam) cac khodn no chlnh phu vd NHNN
g tbay doi ve cOng np boat d6ng
(Tang)/ Gidm ngu&i du phong d^ bu dtp tin ih^ cdo khodn
Tdng)/ Gidm cdc c6ng cu Idi ohinh phdi s inh vd cdc tdi sdn tdi
22
20
19
18
17
16
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g (hay doi v^ldisin hoal d?ng
huy^n l ien Ihu do tit hoat d^ng kinh doanh Inrtrc nhibngJoi ye lai san vi via lira d^ng
Ti^n th^ thu nhdp thuc npp trong ky (*)
Ti^n chi trd cho nhfin vien yd hoat d^ng qudn ^^ , c f lng vp (*)
TiSp thu cdc khodn np da dupe mi if xo6,b0 dp bing nguoa
Ch&ih lech s6 tiin th\ic thu/thuc chi tft hoat dOng khih doanhThu nhdp tit hoat dpng d]ch vy nhdn dupe
Chi phi lai yd cdc chi phi luung tp dd tra (*)
Thu nhSp ISi va cac khoan Ihu nhdp tuong tu nhdn dupe
lhay
01
07
06
05
04
02
Lira cbnv^n tiln lit hoal dOng kinh doanh
ChitiSuSTT
BAO CAO LTTlJ CHUYtN Tstti Tf (BAo CAO RliNG CUA NGAN HANG)(Dang dy dil)
QuyIHii4ni2015
Mhi si: - a(l4arTCTD: dSi v&i BCTC(Bttnhanh Ih^o IT so 49/2014/TT-NHNN
ngoy 21/12/2014 cua Thing S c NHNN)
K^TOANTRlTdNG
30.69aj60
40.446.110
(9.746.350]
(78.273](519.900'
(375J56
2.190
75.983
(8.772.821)
10.587.942
40.362.473
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2.225
237.045
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Tien vi cat kboin tinrag dinnig tik tgi thiri diem cuoi kj
)ik chinh inh huins cua thav di5i ti gti
Tik vi cic khoin ttnmg dirang tik tai thM diki diu kj
.no chay^ tik thuk trans kv
,uu chuven t ila thu^ tit host ddng tii chinhion thu duoc do ban cd phieu ngin ^uy
Tien chi ra mua c^ phieu ngan quy (•)
^d tuc tra cho c^ ddng, led nhuin di chia (')
Tien chi thanh toin giSy tit cd gia dii han cd du dieu ki^n ttnhvio von ^^ cd vi cic khoin von vay dii hpn khic (*)
Tife thu til phit hinh gi^y i oo gia dai h^n cd du dieu ki^ntlnh vio v6n tit ci vi cic khoin von vay dii bin khic
Ting v^ c& phk Pi gop von vi/hoic phit hinh cf l phiSu
vn
niIV
0'
0• ira chuyk tik tit hoat d6ns tiii cbinb
,ira ehuv^ ti^ thnin tit boat d6ng din tu
Tiin thu co titc vi l^i nhuSn duoc chia hit cic khoin dau tu,
gop von dai hgn
fiin thu d^n ni, g6p v6n vio cic don vi khic (Thu bin, thanhI tf c6ng ty ton, gdp von l ien doanh. l i^^ kit, cic khoin dk tit
diihgnkhio)
Tik chi dau tu, gdp vk vio cic don vj khac (Chi d^u tu mua
cong ty con, gdp v^n l iin doanh, l ien kit, vi cic khoin diu tu
[ten chi ra do bin thanh ty bat d^ng sin dau tu (")
Tik thu tit ban, thanh ty bit ddng sin dk tu^nasimbitdpngsf f lidiutuHTien cbi t ir thanh ^^. nhupng bin TSCD (•)Tien thu tit lhanh 1^, nhu^ng bin TSCB
Lira chuyk lien thak tit hogtd$ns kinb doaoh
I
09
i0504
02
I
6ng Le Hung DungCM tjch\Ong Hi Thanh HungPhd CM tjch thn^ng tr\tcOng Naoki NishizawaPhd CM tjchOng Ding Phudc DitaPhd CM tjch6ng Pham HOu PhiPhd Chii tjchOng Nguyen Quang ThSngPhd Chu tjchQng Hoiing Tuin KhiiPhd Chd tjchOng Ding Anh MaiThanh vienOng Lawrence Justin WolfeThinh vign HDQT d^c lip
4.Ban Idem soat
Cic thanh vien Ban ki^m soit tai ngay 30 thing 09 nim 2015 g6m:
Ong Ding Hun TiinTrudng Ban kim soitOng Nguyen H5ng LongPhd Trudng Ban kiem soilOng Tran L^ QuyetPhd Trudng Ban ki^m soitBi Nguyen Thj PhyngThanh vien
5.Thinh phan Ban Tung Giim docCic thinh vien Ban T6ng Giam doc t^i ngiy 30 thing 09 Mm 2015 g^m:
6ng Phgm H&u PMTdng Giim docOng Ttin T^n LocPhd Tong Giim d6c thudng tr\tc6ng Nguyln Quoc HuongPhd Tdng Giim ddcOng Bio Hong ChinPhd Tong Giim docBi Dinh Thj Thu ThioPhd T6i^ Giim dc
I
THUVET MINH BAO CAO TAI CHtNH CHpN LQC(BAO CAO RIENG CUA NGAN HANG)
Quy HI nam 2015
I. BC BIEM HOAT BpNG
1. Giay phep thanh l^p vi host d^Qg, thm han cd gi^ trjNgan hiu^ Th^ong m;ii C^ phiin Xuat NMp khiu Vi?t Nam (sau day goi tat la "Ngan
Mng") la m^t ngan hang thirong mai cd ph3n Vi^t Nam thanh lap t^i nuoc Cng hoa Xahoi Chii nghia Viet Nam vdi thfti gran hoat dong la SO nam theo giSy phcp hoat dong s60011 /NH-GP do Ng^n hang Nha nude Viet Nam (NHNN) cap nga^ 6 thang 4 nam 1992.V^ ^n di^u 1 han dau eua Ngan hai^ Id 50 t^ dong Viet Nam. Von diu 1^ tai ngay 30thing 09 nam 2015 la 12.355.229 tri^u dong Vi?t Nam.
2.. Hinh th^^c sd hfru von: Co phin.
3. Thinh phan Hoi dong Quan trjCic thinh vi@n Hpi dong Quan trj t^i ngay 30 thing 09 nam 2015 g^m:
Min si: - B05a/TCTD: dii vdi BCTC(Ban hinh theo Thong W si 49/2014/TT-NHNNngiy 31/12/2014 ciia Thing die NHNN)
Thuy^t minh bio cio tii chtnh rrEng quy HI/2015
Ba VSn Thai Bao NhiPhd Ting Giam doc6ng Lc Anh TuPhd Ting Giam docBa Biii Do Bich VanPho Tong Giam docOng Nguyen Hi Hoang VuPhd Tdng Gi^m ddcOng U Hai LamPhd Tdng Giam ddcOng Nguyen Quang TiltPhd Tdng Giam ddcOng Cao XuSn LanhPhd Tdng Giam dieOng Nguydn Van HioPhd Tdng Giam ddcOng Nguyln Thdc VinhPhd Tdng Giam die6ng Masashi MochizukiPhd Tong Giam dieOng Nguyen Ngoc HaKe Toin trudng
6.Tr^ sit chinh v4 Chi nhanh
Ngan hang cd try sd chinh dat tai sd 72 Le Thinh T6n, Qu3n 1, Thanh phd H6 ChiMinh, Vaongay 30 thang 09 nam 2015, Ngan hang cd m^t (1) Hdi sd chinh, bonmiroibdn (44) Chi nh^nh tai cc tinh va lhanh phd trdn ca nuctc va 1 Cdng ty con.
7.CSngtycon
Vao r^ay 1 thang 4 n^m 2010, Ngan hang dS dutyc Ngan hang Nha mrdc Vi^t Nam("NHNN") chap thuan v vi?c tMnh lap Cdng ty TNHH mdt thanh uien Quan ly w v^Uai tha^ tai san - NgSn h^ng Thucrng mai Cd ph^n Xuat Nhap Khau Viet Nam vdi vondidu l^ la 300.000 trieu ddng do Ng^n hang sd him 100% va cd thdi gian hoat dong 1& 30nam tren pham vi lanh Ihb Viet Nam theo Quydt dinh s6 754/QD-NHNN. CSn cu vaoQuyet dinh nay, ngay 21 thang 4 nam 2010, Ngan hang da chinh there ban hanh Quyetdinh sd 157/2010/EIB/QD-HDQT ve viec thanh lap Cdng ty Quan ly m? va khai thac taisan. Cdng ty con My d3 du^e Scr Kd hoach va 3Su tu cap Giiy chimg nhan dang kj' kinhdoanh sd 0310280974. Von thtrc gdp cOa c3ng ty con nay ddn ngay 30 th^ng 09 n^m2015 la 955.000 trieu ddng.
8.Tong so cinb$, c8ng nhan vien
Tong sd can bg, cdng nhan vien cua Ng^n hang vao ngay 30 thdng 09 nSm 2015 II6.128 ngirdi (tai ng^y 31 thang 12 nam 2014: 5.703 ngudi).
II, KY KE TOAN, DON V] TIEN T^ SO" DVNG TRONG K& TOAN
1.Kyketoinnam
Nien dd kl to^n cua Ngan hang bat dku tir ngay 01 thing 01 d^n ngay 31 thing 12.
2.Don vitient^sn dijng trongketoan
Don vi tien te sit dyng trong cdng tac kd toin c(ia Ngan hang li d^ng Viet Nam("VND"). Tuy nhi^n, do quy md hoat ddng ciia Ngan hang ril 16n, cho m\tc dich lap cacbao cao tii chinh rieng giiia nidn d^ nay, cac sd lieu dupe lam trdn den hang trieu vatrinh biy theo don vi trieu ding Viet Nam ('"Tridu dong"). Viec trinh bay nay khong anhhudng din su nhin nh|n cila ngudi dec bao cao tai chinh vi tinh hinh tai chinh ridng giuanidn do, kit qua ho^t ddng kinh doanh rieng giua nidn do cung nhu tinh hlnh luu chuydntien t| rieng gitta nign dp cua Ngan hing.
Thuyltminh baoc^o tai chinh rieng guy 111/2015
HI. CHUAN MVCVA CHE BQKfiTO^NAp D^NG1.Tuan thu theo cic Chuan myc Ke loan Vift Nam vi H| thing Ke toiu cic To
chi^^ tin dung ("TCTD") Vi^t Nam
Ban T6ng Giim ddc Ngan hang thing dinh toe too too tai chinh rieng dinh kirndirpc lip tuin thtl theo cic Chuin myc KB toin Vit Nam vi He thong Ke toan cic
TCTD Vi^t Nam.
2.Chuan myc va h^ thong k* toin ip dung
Cac bao cio tai chinh rieng ciia Ngan hang dupe lgp phii hpp vcri He thong Ke toincac T6 chtic Tin dyng Vi^t Nam theo Quyet dinh s5 479/2004/QB-NHNN ngay 29 thing4 torn 2004 do Ngin hing Nto nuoc Vipt Nam ban hinh co hipu lire ttr ngay 1 thing 1torn 2005 vi toe Quyet dinh. Thong tu sira del bo sung; Quyet dinh s6 16/2007/QD-NIINN ngay 18 thing 4 nim 2007 cua ThSng doc Ngan hing Nto nuoc Viet Nam ve chid^ bio cio tii chinh doi voi cic T6 chirc tin dung; Thong tu s3 210/2009GT-BTC hudngdan ap dung Chuin myc Bio cio Tii chinh Qu6c te ve trinh biy too cio tai chinh vithuy^t minh thOng tin d^i vdi cong cu tai chinh Vit Nam co hicu luc tii ngay 01 thing 01torn 2011 vi cac Chuan myc Ke toin Vipt Nam khic do By Tii chinh ban hanh bao
gom:^Quyit djnh si 149/2001/QD-BTC ngiy 31 thing 12 torn 2001 vi vi^c ban tonhvi cong b5 4 chuan myc ke toin Viet Nam (dyt 1);
^Quyit dinh so 165/2002/QB-BTC ngiy 31 thing 12 torn 2002 ve vi?c ban tonhva cong b3 6 chuin myc ke toan Vipt Nam (dpt 2);
Quyet dinh so 234/2003/QD-BTC ngiy 30 thing 12 torn 2003 ve vipc ban hinhva cong b6 6 chuan myc U toin Viet Nam (dpt 3);
^ Quyet dinh so 12/2005/QD-BTC ngiy 15 thing 2 torn 2005 ve vipc ban hinh vicong bo 6 chuan myc ki toin Viet Nam (dpt 4); vi
Quyt dinh so 100/2005/QB-BTC ngiy 28 thing 12 torn 2005 ve viec ban tonhvi cong b3 4 cht^n myc ke toin Vi^t Nam (dpt S).
Cic bio cio tii chinh rieng dupe lap nhim phin inh tinh hinh tii chinh, ket qua hoatdong kinh doanh va tinh hinh luu chuyen tien te cua Ngan hing bao gom H3i s6 vi cicchi nhinh, Cic bio cao tai chinh hpp nhat ciia Ngin hing bao gom Ngan hing vi cong tycon dupe lap rieng vi d(ic lip voi cac bao cao tii chinh rieng toy.
Cic bio cio tii chinh rieng kirn theo dupe lap tren co sp tuan thu cac nguyen tic vithdng 1^ ke toan dupe chap nh(in tai Viet Nam. Bing can doi ke toan rieng, bio cao kitqto hoat dpng kinh doanh rieng, bao cio luu chuyen ^^n te rieng vi cic thuyet minh dikirn cung nhu viec sir dyng cic bio cao toy khong dinh cho nhung ai khSng thSng hieucic thong le, thii tyc va nguyen tic ke toan Viet Nam va hon nCa, nhfhig bao eao naykh5ng chu dinh trinh biy nhim the hien tinh hinh tai chinh rieng, ket qua hoat dpng kinhdoanh ri^ng vi luu chuyen tien te rieng cua Ngan hing theo nhung nguyen tic vi thong1^ ke toin dupe chap nh(in r$ng rii d cac quoc gia vi thi chi ben ngoii Viet Nam.
Thuyet minh bio cio tii chinh ri6ng qu^ 111/2015
3.Hlnh Ihfrc be toin ip dyng
Ngan hang dang ip dung hinh thuc ke toan bang may vi tinh thirc hin theo QuyStdjnh s6 32/2OO6/QB-NHNN ngay 19 thing 7 nim 2006 eiia ThSng d6c NHNN Viet Namban hanh Quy djnh v kS toin tr^n miy vi tinh dot voi Ngan hing Nhi nu6c, cac To chiicTin dyng.
4.Che ccf sir dhnh gih vi cac hot tinh ke toin ip dungViec trinh bay cac bao cio tii chinh rieng gitta nign do yeu cau Ban Tong Giim d^c
phai thtrc hien cac udc tinh vi gti dinh anh hudng den so li^u bao cao cua tai sin, nyphai hi cung nhu vi^c trinh bay cac cong ny tiem an. Cic ubc tinh va gia dinh niy cunginh biting den thu nhap, chi phi vi kk qui so lieu dy phong. Cic trdc tinh nay duoc dyatrcn cic gia dinh v^ m^t so ycu to voi cic miic d^ khac nhau ve chit quan vi tinh khongchic chin. Do vay, cic k^t qui thyc t^ co the co thay d6i d^n den vice diiu chinh cic
khoin muc co Ii^n quan sau nay.
Hixit d{ing lien tuc
Ban Tong Giim 6.6c Ngan hang da thyc hi^n dinh gia kha ning ti^p tyc hoat dongciia Ngan hing va nhan thay Ngan hang cb dii cac nu6n luc d^ duy hi hoat dong kinhdoanh trong m^t hiong lai xic djnh. Ngoii ta, Ban Tong Giim doc khong nh^n thiy c6sy khdng chic chin trgng y^u nio co the anh htn^ng den kha nang ho^t d^ng lien tuc cuaNgan hang. Do vy, cac bao cio tii chinh rieng giiia nien d niy dtroc lap tren CO sd gii
djnh ho^t dong lien tuc.
5.Cosodiluchinhcicsais.it
Nh&ng sat sot cua kyr hi^n t^' duyc phit hien trong ky do dtroc sira chita tnidc khi biocao tai chinh duyc ph^p cong b6. Niu sai s6t trong yiu duyc phit hien a ky sau thl sai sotnay duyc di^u chinh vao so lieu so sinh duyc trinh bay trong bao cio tii chinh ciia kyphit hiin ra sai sot, cy thi li:
(a)Biu chinh lai s6 li^u so sinh neu sai sit thuc ky lay s5 liu so sanh; ho^c(b)Bih chlnh so du diu k^ cua tai sin, ny phii ha va cac khoin myc thuyc v6n chh
s^ hfru ciia ky lay s5 lieu so sinh, neu sai sot thu^c ^^ truoc ky l^y so lieu so sinh.
rv. CHINH SACH KE TOAN AP DyNG
1.Cic nghi^p vu bing ngo^i t^
Theo h thong ki toin cua Ngan hang, tit ci cic nghiep vy phit sinh cua Ngin hangduyc hach toin theo ngn^en te. T^i thdi dilm lap bao cio, tii sin va cong no co nguon
g6c ngo^i te duyc quy d6i sang VND theo tj gii quy djnh vio ngay lap bio cio. Cackhoin thu nh^p vi chi phi bang ngoai te cua Ngin hing duyc quy doi ra VND theo tj giavio ngiy phit sinh giao dich. Chenh l^ch ty gii do dinh gii I^i cic tai sin vi cong nybing ngoai te sang Viet Nam dong duyc ghi nhan vao bio cio kit qui ho^t dong kinh
doanh rieng vio thdi diem cuoi nim.
2.Cic hyp dong phii sinh tientf
2.1. Cic hyp d^ng ky h^n vi boin doi ngo^i t^
D6i vdi cic hop ding ky h^n vi hoin d6i, chinh lech gitta gii tri VND cua sd luyngngoai te cam kk mua/ban tinh theo t^ gia ky hgn vi tj gia giao ngay tyi ngay hi^u luccua hyp d^ng duyc ghi nh|n ngay tgi ngiy hi^u luc cua hyp dong nhu m$t khoin myc tii
Thuyet minh bio cio ta chinh ding guy 111/2015
sAn - khoin myc "Cong cy phai sinh tiin t vA cAe tai sAn tii chinh khac" neu duonghoac khoin myc cong ny - khoAn myc "Cong cy phai sinh tiin t? vA cac tAi sAn tai chinhkhac" neti am. Ch6nh l$ch nAy sau do duac phSn bd tuyin tinh vAo khoAn myc "Lai/lothuin tit hoat dyng kinh doanh ngoai hii" trong suot ky han ciia hyp ding. Tyi ngA^ 14pbao cao, cam ket theo cAc hyp dong ky han duyc danh gia lyi they t^ gia cong bo ciiaNgan hAng. LAi ho&c lo do danh gia lyi duyc hych toan vao bang can doi ke toAn riong vasg duyc kit chuyen vao bao cAo kit quA hoat dong kinh doanh riflng vAo cuoi nAm tai
chinh.
2.2. CAc hyp ding qnyen chyn
Cac hyp ding quyen chon ngoai ty duyc theo dSi ^ ngoai bang. Chenh l^ch giiia giatrj thi truong va gia du kien cua hyp dong duyc ghi nhyn tyi mii thai diem danh giA l^inhu mot khoan myc tAi sAn - khoan myc "Laiphai thu lit giao dich quyin chQrt" hoSc
khoan myc cong ny - khoAn myc "Laiphaitra tic giao dich quyen ch<?n".
3.Ghi nhan thu nhap va chi phi
Thu nh^p lAi va chi phi Hi duyc ghi nh^n trong bao cao kit quA hoat dong kinh doanhriSng giOa nien do tren co s6 dy thu, du chi. Lai dy thu phat sinh tu cac khoan cho va^phan loai tit nhdm 2 din nhdm 5 theo Thong tu 02/2013/TT-NHNN va Thong tu si09/2014/TT-NHNN sg khong duyc ghi nhan vao bAo cAo kit qua hoyt d^ng kinh doanhrieng giua nien dy trong k^. Lai du thu ciia cAc khoan no nay duyc chuyin ra theo d5i 6
tai khoAn ngo^i bang va duyc ghi nhAn vao bao cao kit quA hoat dyng kinh doanh rienggiiia nien do khi Ngan hAng thuc nhan.
Cac khoAn phi dich vu va hoa h6ng duyc hach toAn khi cac dich vy duyc cung cap.
Co tuc bang tien nhAn duyc tit hoat d^ng dau tu duyc ghi nhyn LA thu nhap khi quycnnh^in co tiic ciia NgAn hAng duyc xac lap. Ci titc bAng c6 phiiu va cac ci phiiu thuongnhan duyc kh&ng duyc ghi nh^n 1A thu nhap ciia NgAn hang mA chi c?p nhat s6 luyng cophiiu,
4.CAc khoAn cho vay khich hAng
4.1.CAc khoan cho vay vA irng tnruc khich hang
CAc khoAn cho vay va ^tng trudc khach hAng duyc coi^ bi va trinh bay theo so du ny
goc tai thai diem l^p bao cao.
4.2.Dy pbdng rui ro tin dyng
Ngan hAng thuc hiyn ph^n loai ny, trich l^p vA sil dyng dy phOng de xit ly rui ro tindyng trong hoyt d^ng ngan hang theo cAc quy dinh ciia Luat cac T3 chuc Tin dyng si47/2Q10/QH12 co hieu lye thi hanh tit ngAy 1 thang 1 nAm 2011, Quyit dinh s61627/2001/QD-NHNN ngAy 31 thang 12 nAm 2001 ciia Ngan hang NhA nude Viet Namvi vice ban hanh quy chi cho vay ciia To chuc Tin dyng doi vdi khAch hang, Quyit dinhs6 127/2005/QD-NHNN ngAv 3 thai^ 2 nAm 2005 vi viyc sita doi, bo sung myt so diiuciia Quy chi cho vay ciia To chttc Tin dyng dSi vdi khich hang ban hanh theo Quyitdinh S3 1627/2001/QD-NHNN, Thong tu s6 02/2013/TT-NHNN ngay 21 thing 1 n3m2013 va ThSng tu so 09/2014/TT-NHNN ngay 18 thing 3 nam 2014 ciia Ngan hAng NhAnude Viit Nam.
CAc khoAn cho vay ciia NgSn hang duyc dinh gia, phan loyi dya tren yiu ti dinhluyng vA cAc yiu to khic, cy the nhu sau:
Thuyjt mini] bio cAo Hi chinh ti&ig guy m/2015
-No trong han va du^e dSnh giS IS c6 khS nSng thu h6i day diica np goc va ISi dung han;
-Np qua han dudi 10 ngay va dupe danh giS IS co khS nSn^ thuh5i diy dii np g6c va ISi bj quS han vS thu hoi day dii np goc vaISi con lai tiling thai han;
-Np dupe phan lo^i vao nhdm np cd nii ro th^p hon khi dSpung cSc dik kipn theo quy dinh.
-Np qua han tir 10 ngay den 90 ngSy;
~ Np dik ehinh k^ h^n trS np Ik dSu;
-Np dupe phan loai vao nhom np eh nli ro thap hon ho^c caohon khi dap itng cSc dik ki^n theo quy dinh.
-Np quS h^n tii 91 ngay den 180 ngSy;
-No gia han np Ian dau;
-- Np dupe mien ho$c giSm Hi do khach hSng khong du khSnSng trS M day dii theo hop dong tin dyng;-Np vi pham Luat cac T6 chiic Tin dung chua thu h^i dupetrong thoi gian dudi 30 ngSy ke tir ngSy co quyet dinh thu hoi;
~ Np dang thu h6i theo ket luSn thanh tra;
-Np dupe phan logi vao nhdm np co nii ro th^ hon ho^c cao
hon khi dSp tag cac dik ki^n theo quy dinh;
-Np phan loai cSn cd theo ket qua thanh tra, giam sSt cfia NgSn
hai^NMnudc.
-Np qua han tit 181 ngSy den 360 ngSy;
-Np co cau lat thai han tra np lk dk qua hgn dudi 90 ngaytheo thdi han tra np dupe CO ck Eai Ian dau;
-Np co ck Igi thdi h^n tra no Ian thd hat;
-Np vi ph^m Lu^it cac To chiic Tin dpng chua thu hoi dupetrong thdi gian tir 30 ngSy den 60 ngSy kl tit ngay cd quy^ dinh
thu h6i;
-Np phSi thu hoi theo kdt luk thanh tra nhung qua thdi h^n thuhoi theo ket luk thanh tra dk 60 ngSy ma vk chua thu hdi
dupe;-Np dupe phan loai vao nhdm np cd nii to thSp hon ho^c caohan khi dap tag cac dik ki^n theo quy dinh;
-Np phan lo^i cSn cd theo ket qua thanh tra, giam sat ctla Ngan
Tikchiphklo^iNhdm no
Thay& minh bio cSo Hi chinh ri&ig qu^ in/2015
No CO khi ning mat - N^ qua han Ircn 360 ngiy;
-No co cau l^i th&i hon tri no Ian d^u qua han tit 90 ugiy trdISn theo th&i han tra no (tiroc co cau l^i Ian diu;
-No co cau lai thai han tra no lin thCr hai qui h^n theo thfri h^ntra no du^e co ciu loi ln thd hai
-No co cau lai thoi hon tri no liui thd ba trd len, ke ca chua bj
qua hon ho|c di qui h^n;-No vi phom Luat cac To chvrc Tin dung chua thu hhi duoctrong thdi gian tien 60 ngay mi v^n chua thu hoi duoc;
-No ciia khich hing la To chirc Tin dyng duoc Ngan hkng NMnucrc cdng bo d5t vao tinh trang ki^m soat d^c bict, chi nh^nh
ngSn hang nuoc ngoai b; phong t6a von va tai san;
-No duoc phan ioai vao nhom no c6 r^i to cao hon khi d^p ting
c^c dieu kien theo quy djnh;
:- No phan Ioai cSn cti theo kit qu^ thanh tra, gi^m s^ ^t ciia Ng^nh^ng N^ nu6c.
No duoc phan Ioai v^o nh6m no co rui ro th^> hon trong cdc tru^mg hop sau day:
^Khach hang tra day dd phan no goc va lai bj qud han {ke ca lai ap d^ng doi vdi nogoc qud h^n) va no goc va lai ciia cc ky han tra no tiep theo trong thoi gian tii thieu
ba th^ng doi yoi khoan no trung v^ dai han, mot thing doi vdi cac khoin no ngin han,ke tit ngay bit diu tri day du no goc vi 13i b| qua han;
-Co tai li^u, hi so chiing minh vic khich hai^ da tri no;
-Co dii co sd thoi^ tin, tii liiu dinh gia khich hing cd kha ning tri diy dii no gic
vi lii con lai diing thdi han.No duoc phin Ioai vao nhdm no cd rdi ro cao hon trong cic tnrdng hop sau day:
-Xay ra cac biin ddng bat loi trong m6i trudng, Cnh vi^c kinh doanh tie d^ng tiSucue true tiep den kha ning tri no cua khich hing;-Cac chi ti^u v^ khi ning sinh loi, khi ning thanh khoin, t^ 1? no tr^n v^ ^n, ddngtieu, khi ning tra no ciia khich hang suy giim li^n tyc hoic cd biin ddng Idn theochiiu hudng suy giim qui 3 Ian danh gii, phin Ioai no lien tuc;
-Khich hang khdng cung cap diy dti, kip thai vi trung thyc cic thong tin tii chinhtheo yeu ciu ciia to chiic tin dung, chi nhanh i^an hing nude ngoai de dinh gii khining tri no ciia khich hing;-Khoin no da duoc phan logi vio nhdm 2, nhdm 3, nhdm 4 theo cic trudng hoptrin tut m^t nim trd Idn nhung khdng dii dieu ki^n phan lo^i vio nhdm no cd rui ro
-No mi hinh vi cap tin dung bj ml phgt vi ph^m hinh chinh theo quy djnh ciiapMpMt.
Thuydtminhbiociota
Toan bo du no ciia mot khach hang phdi dupe phan loai vao cung mt nhom np. D6ivdi khach hang c6 tii hai khodn np trA len ma co bat cu milt khoan np ndo bi phan loaivdo nhom c6 mile do nil ro cao hon cac khoan khdc thi ngdn hdng phai phan lo^i lgi cackhoan np con lgi ciia khdeh bang vdo nhom no co muc dp rui ro cao nhiSt .
Cdc khodn np dupe phan loai la Np duAi tieu chu^n, Np nghi ngp va Np co kha ndngmat von dupe coi la np x&u.
Theo Dieu 8 va Bleu 9 ciia Thong tu s6 02/2013/TT-NHNN, it nhit moi quy m^t l^i,trong 15 (muoi 13m) ngdy dan tien ciia thang dau tien ciia moi quy, ngan hang phai tpthpc hi n ph^n lopi np, cam ket ngoai bang d6n tboi di m cuoi ngay lam vi c cuoi ciingciia qu^ tni^c, chn cii vao kha n&ng Ira np ciia khach hang theo quy djnh t^i Dieu 10
Thong tu 02 va giti ket qu^ tp phan lo^i np, cam k^t ngoai b^ng cho CIC. Trong th^i h^n3 (ba) ng^y ke tir ngay nhan dupe kit qua tp pMn lopi np, cam ket ngo^i bang ciia tochirc tin dung, chi nhanh ngan Mng nude ngoai, CIC tong hpp danh sach khach hiingtheo nhom np co mAc dp rui to cao nhat ma cac to chAc tin dung, chi nhanh ngan hangnuAc ngoai dd tu phan loai va cung c3p theo yeu cau cua to chAc tin dung, chi nhanhngan hang nuAc ngohi. Trong thoi gian tfii da 5 (n3m) ng^y ke tu ngay CIC tdng hppdanh sach kh^eh hang, ngan hang phai di nghj CIC cung cap danh sach khach hang neutitn, sA dung ket qua phan lo^i nhdm np doi vAi khach h&ng do CIC cui cap t i thAidiem phan lo^i d diiu chinh ket qua tu phan lp^.i np, cam ket ngo^i b^ngr Truong hpp npv^ cam ket ngoai bang cua khach hing dupe phan loai vho nhdm np co mAc d^ nii rothap hon nhom np theo danh sach do CIC cung cap, ngan hiing phiii di^u chinh ket qu^phan ioai np, cam ket ngogi bdng theo nhom np dupe CIC cung cap.
Du phong chuna: Theo Thong tu s5 02/2013/TT-NHNN, dp phAng chung dupe trichlap d dp phAng cho nhung ton thit chua xac dinh dupe Aon^ qua trinh phan lopi np vatrich lap dp phong cp thi v^ trong cac trpong hpp kho khan ve tai chinh cua cac t6 chActin dyng khi chit Ippng ede khoan np suy gi^m. Theo do, Ngan hdng phai thpc hi?n trichlpp vd duy tri du phorg chung b^ng 0,75% tong gid lr\ cac khoan np dupe phan lopi tAnhAm 1 den nhom 4, mi cac khoan sau ddy:
(i) Ti^n gui (tru tin gAi thanh toan) tai t6 chAc tin dung trong nuAc, chi nhanh Ng^nhdng nuAc ngoai tpi Vi^t Nam theo quy dinh cua phap lu^t vd tien gui tpi t6 chAc tindung nuAc ngodi; v^
(ii) ^hoan cho vay, mua co ky han giiy tA cd gia ddi vAi tb chAc tin dpng, chi nhanhNgan hang nuAc ngoai khac tai Vi^t Nam.
Du phone cu th: RAi ro tin dung thuan ciia ede khoan cho vay khach hang dupe tinhbiuig gia trj con lpi cAa ede khoan cho vay trp gia trj ciia tai sdn bao dam dd dupe chiit
khdu theo ede tj 1$ dupe quy djnh trong Thong tp s6 02/2013/TT-NHNN.Dp phoi^ cu th^ dupe trich lap tren nii ro tin dpng thuln cAa ede khoan cho vay theo
cac ty 1? tpcmg Ang vAi timg nhdm np nhu sau:
NhomLoaiTy 14 <iv phong cu thi
1Np du ti6u chu^0%; 2Npcanchuy5%3Np duAi tieu chuan20%4Np nghi nga50%5Np co khd ndng mat vdn100%
Thuyet minh bdo cdo tdi chinh ri^ng qu? in/2015
11 loyi 1^ Np dudi tiSu chudn, Np nghi ngo va Np co khd ndng
Dy phbng dupe ghi nh^n nhu mpt khoan chi phi tren bao c&o k^t qu4 hoyt dpng kinhdoanh rieng gifta nien dp va dupe sft dung <3i xft ly cac kho4n np xau. Theo Thong tu s6
02/2013/TT-NHNN, Ngan hang thanh % H^i dong Xft ly Rui ro de xft ly cac khoan npxlu neu nhu chung dupe phan loai vao nhom 5, hope neu kh^eh hang vay la phap nh^n
giai the, pha san, hoac la ca nhan bj ch^t ho^c mat tich.
5. Ke toan cac nghifp vp dau tu chung khoan
5.1. Chung khoan gift den ngfty did han
(i) Tr&iphieudacbietdo VAMCphdihanh
Trai phi^u dpc bi^t do VAMC phat h^nh la ply t^ cd gia c6 thai han do VAMC ph^ ^th4nh de mua np xau cua Ngan h4ng. Tr^i phieu dac biet dupe ghi nh^n theo menh giavao ngay giao dich va luSn dupe phan anh theo menh gi4 trong thoi gian nam gift. Mpnhgia cua trai phieu d^c bift dupe phat hanh tuung irng voi khoim np xau dupe ban va la sodu np g6c ciia khach hiing vay chua tra tru di so tien dy phbng cy th^ da trich lap nhungchua sir dung cua kho&n up x^u do.
Ttong th^i gian n5m giu trai phi^u d^c bi$t, djnh ky, Ngan Mng tlnh toan va trieh l^pdy phbng rui ra cu the hang n^m khSng thap hon 20% m^nh gia trai phieu dye bipt. Duphbng cu the cho trai phibu dc biet dupe ghi nh^n v4o bao cao kit qua ho^t dong kinhdoanh rigng tren khoan myc "Chiphi ditphdng riii ro tin d^ng"- Trai phieu dye bi^t n4y
khong phyi thyc hi^n Irich lap dy phbng chung.
fit) Chung khoan giu den ngdy ddo hctn khdcChung khoan gift din ngay dao han la ede chiing khoan no dupe Ngan hang mua h3n
voi muc dich dau tu di huang lai suit va Ngan hang co y dinh va co kha n^ng gift eacchung khoan nay den ngdy dao han. Chung khoan gift den ngdy dao han co gia trt dupexac dinh va co ngdy dao han cu the. Trong truong hop chftng khoan dupe ban h3n truocthai diem dao han, cac chftng khoan nay s6 dupe phan loai lyi sang chung khoan sin sdng
deban.
Chung khoan np dupe ghi nhan theo mpnh gia vao ngay giao dich. Lai dy thu cua
chftng khodn truac khi mua (dSi vfti chung khoan np trd lai sau) hoac lai nhan truoc chbphan bo ^doi vai chftng khodn na tra lai trubc) dupe phim anh tr^n mot tai khoan rieng.Ph^n chiet kh^phu trpi la chenh l^ch am/duong gifta gia goc vai gia It] cua khoan tifaigom menh gia cbng (+) I^ ^i don tich truoc khi mua (ncu co) ho^ic hft (-} lai nhan trubc chaphan bo (neu co), cftng dupe phan anh tren mot tai khoan riing.
Trong khoang thoi gian nlm gift chin^ khodn tiep theo, cac chftng khoan nay dupeghi nhan theo mpnh gift. Chiet khau/phy trbi (neu co) cua chftng khoan gift den ngay daohan dupe phan bo vao bao cao ket qud hoat dong kinh doanh rieng theo phuong phapdubng thing trong suot thfti gian con lyi uoc tinh cda chung khoan. So tien lai tra saudupe ghi nhan theo nguyen tac: So tien 13i don tich truac khi mua dupe ghi gidm gia trjcua chinh chftng khoan db, doi ung vbi tai khodn Idi dy thu; va s^ tien lai don tich sauthoi diem mua dupe ghi nhan v4o thu nhap cua Ngan h4ng theo phuang phap cpng don.So ti^n lai nhyn twftc dupe hach toan ph3n bo vao thu nhap I^i dau tu chftng khoan theophuong pMp duftng thing cho kho^ng thoi gian dlu tu chung khoftn.
Thuylt minh bio c4o tai chinli ri&ig guy 111/^015
Dinh ky1, chiing khoin gift den ngiy dio han se dupe xem xdt vl khi nSng giim gia.Chiing khoan dupe lap du phong giam gia khi gia trj ghi s^ cao hen gia tri thi trucng xacdjnh then quy dinh tai Thong hi s6 228/2009/TT-BTC ngay 7 th^ng 12 nam 2009 vaThong tu sS 89/2013/TT-BTC ngay 28 thing 06 niin 2013 cua Bd T4i chinh. Trongtnrtrng hpp khong the xac dinh dupe gia trj thj trudng cda chiing khoan, cic chiing khoanse khong dupe trich 14p d^ phong. Du phong giam gia du^e ghi nhn vio Mo cao kit quahoat ddng kinh doanh rieng tren khoan muc "Lai/(ld) thudn tit mua ban chiing khoan Mu
BiSi vdi trii phieu doanh nghiep chua niem yt tr6n thj tru^ng chiing khoan hoac chitadSng ky giao dich tren thi tmtmg giao d^ch cua c^c cdng ty dai chiing chua niem yet thitien hanh trich lap du phong rui to tin dyng theo Thong tu so 02/2013/TT-NHNN nhudupe trinh bay t^i thuyet minh 4.2
S.2. Chung khoin s^n s^ng de ban
Chiing khoin d^u tu sSn sang de ban bao gSm c^c chiing khoan no va chiing khoinvon duoc Ngan hang nam gia viVi muc dich dau tu va sin sang d^ ban, khong thupc lo^i
chiing kho^n mua vao ban ra thutn^ xuy^n nhung co die ban bat cii luc n^o xet thay coIpi, Doi vdi chiing khoan von, Ngan hang khong phai la co dong sing lip; ho^c khong la
doi tac chien lupc; ho^c khdng cd kha nang chi phoi nhat djnh vao qua tiinh l^p, quyetdjnh cic chinh sach tai chinh va ho^t d^ng ciia doanh nghiep nh^n diu to thong qua vlinbin thda thuan cii nhan s^ tham gia Hoi dong Quan trj/Ban Bi^u hanh.
Chiing khoin v^n dupe ghi nt4n theo gia g6c vio ngay giao djch vh ludn dupe phaninh theo gii goc trong then gian nim gift tiep theo.
Chiing khoan np dupe ^ch toan gi6t^ nhu chiing khoan gia dn ngiy dao h^n khac(Thuyil minh 5.1).
Djnh ky, chiing kho^i sin sang de ban se dupe xem xet ve kha nSng giim gia. Chiing
khoan dupe lap dp phon gi^m gia khi gii ttj ghi so cao hon gia thi tntdng xac dinh theoquy djnh tai Thong tu s6 228/2009/TT-BTC ngiy 7 thing 12 nam 2009. Trong trubnghpp kh6ng th^ xac dinh dupe gii Pj thi truing cua chiing khoin, cac ching khoin sSkh6ng dupe trich lap dp piling. Dp phong giim gii dupe ghi nhan vao bio cio ket quihoat dpng kinh doanh rieng tren khoin mpc "Ldi/(16) thuan tit mua b&n chiing khoan ddu
6.Tien vi cic khoan Hwng dinmg tien
Tien vi cac khoin tucmg dmmg bao g^m tien mit, vang, di qu^, tien g^i t^i Nginhang Nhi nude, tin phiiu chinh phi vi cic giiy ttr co gii hgin han khac du di^u kienchiet khau vdi NHNN, cic khoan tien guri thanh toan vi tien girl, cho vay tai cac to chic
tin dung khic cd thai han dao han khdng qua ba thing ke tir ngiy giii va cac khoin mpcchiing khoin cd thai hpn thu h^ hoic dao han khong qui ba thing ke tit ngiy mua.
7.Dp phong cho cic earn kit ngopi hang
Theo Thdng tu so 02/2013/TT-NHNN vi Thong tu sd 09/2014/TT-NHNN ciiaNgin hir^ Nhi nude, td chiic tin dung phai thpc hipn phan loai va trich lpp dp phong ruito ddi vdi cic khoin bio lanh, chip nhin thanh toan va cam ket cho vay khong hu^ngang vo dieu kipn vi cd thcri diem thpc hipn cp thi (goi Chung la cic khoin cam kStngopi bang) vio cic nhdm quy dpih tpi Dilu 10 cua Thong tu so 02/2013/TT-NHNN.Theo dd, cac khoin cam kit ngopi bang dupe phin loai theo cic mdc dp rui ro nhu saut
Thuyit minh bio eio tai chinh ring guy 111/2015
S.l.Thuethnnh^phi^nhanh
Tdi sdn thue vd thue phai nqp cho nam hi^n h^nh v^ cac nam tnrac dtr^c x^c djnhbang gia tri d^r kien pMi n^p cho {hoac diroc thu hoi tir) co quan thu^, ip dui^ miic thudsuit v^ e^e lu^t thue cd hieu lire vao ng^y l^p bdo cao.
Thue thu nhap doanh nghi^p hr^n hanh duoc ghi nh^n vdo kit qud hoat dong kinhdoanh rieng ngo^i ltd tnjdng hop thue thu nh^p phdt sinh lien quan den m^t kho^n mpcdtrcyc ghi thing vao von chu sir hOu, trong trudng hop nay, thud thu nh^,p doanh nghi^p
hi^n hanh ciing du^rc ghi nh^n tr\tc tiep vao von chii sd hftu,
Ngan hang chi dutyc bii trir cac tai sdn thui thu nhp doanh t^hi?p hi^n h^nh va thuethu nbip doanh nghiep hien hanh phdi ltd khi Ngan hang cd quyin h^p phap duoc bu trtrgiCra tai san thue thu nhfp doanh nghi^p hien hanh vdi thui thu nhap doanh nghi^p hi^nhanh phdi ndp vd Ngan hdng du dinh thanh todn thue thu nh^p doanh nghiep hi^n hdnhphdi tra va tai san thui thu nhip doanh nghiep hi^n hdnh tren eo so thuan,
Cac bdo cdo thue cua Njpn hdng sS chiu su idem tra cda co quan thue. Do vi^c dp
d^ng iuat va cac quy djnh ve thue doi vdi cac loai nghiep vu khac nhau cd the duoc gidithich theo nhi^u each khac nhau, sd thue dupe trinh bay tr^n ede bao cao tai chinh ricngcd thi s? bj thay doi theo quyit dinh cuoi eiing cua co quan thue.
S.2. Thue thu nhap doanh nghifp hoan l i
Thue thu nhap doanh nghiep hoan lai dupe ^dc dinh cho ede khodn chenh l^ch tarnthdi tai i^dy lap bdttg can doi ke todn rieng gifta co sd tinh thue thu nhap cua cac tai sanva np phdi trd vd gia tri ghi sd cua chdng dupe trinh bdy tr^n bao cao tdi chinh rieng giQanign dp.
Thu thu nhap doanh nghi^p hodn lai phdi tid dtrpc ghi nhan cho t^t cd nhftng chSnhl$ch tarn thdi chiu thu^.
Tai sdn thue thu nhap doanh nghipp hoan lai dupe ghi nhan cho tit cd nhftng chenhI^ch tarn thdi dupe khiu trir, gia trj dupe khau trit chuyen sang cae nam sau cua cac
khoan IS tinh thue va cac khodn uu ddi thue chua sir dpng, khi chic chin trong tuong lais cd Ipi nhuan tinh thui di sir dung nhftng chSnh l^ch dupe khiu trft, cac khodn 15 tinhthue va cac uu dai thui chua su dpng ndy.
Tai san thue thu nhap doanh nghiep hodn lai va thue thu nhip doanh nghi^p hodn laiphdi trd dupe xac dinh theo thue suit du tinh se dp dyng cho nam tdi chinh khi tdi sdndupe thu hoi hay c6ng np dupe thanh todn, dpa trcn cac mire thue suat vd luit thue co
hipu Ipc vao ngay % bao cdo.
Thul thu nhap doanh nghi$p hodn I91 dupe ghi nhan vao bao cdo ket qua hoat d^ngkinh doanh riSng ngoai trir tniong hpp thue thu nh|p phdt sinh lien quan den mot khodn
S. Nguyen the va phuong phdp ghi nhdn tbne thu nh^pthue thu nhap doanh nghi^p
No d^^ tieu chuan, Np cin chii y, Np du^^i tiSu chuin, Np nghi ng^^ va Ho cd kha ndngmat v5n dtra vao tinh trang qud h^n vd cdc yeu t^ djnh ttnh khac.
Theo Thong tir 02/2013/TT-NHNN, Ng^n hang chi thpc hin phdn loai np doi vctlcdc cam k^t ngo^i bang di quan ly, giam sat chat lupng tin dang khSng thirc hien trichl d^ phong nii r
doanh ngbi^p vi chi phi
Thuy^t minh bdo cdo Idi chinh riing qu^ 111/2015
Ngan Mng chi trich 14p ede qu^ neu tren tit lyi nhu|n sau thue vao cu^i nSm tM chinh.
Khong quy djnh
25% vfin di^u 1^
100%v6ndieul?
Mac toi da
Theo quyet dinh cua Dai hyic6 dong hang nam
10% !oi tihu|n sau thu
5%lyinhu|n sau thue
Mite trich igp
Cacqu^khac
Quydyphdngtaichinh
Qu? dy trft b6 sungv6ndieul^
myc duyc ghi ihSng vio von chil so hftu, trong truong hop nay, thue thu nh^p doanhnghl p ho^n lai ding dticrc ghi nh^n ttyc tiep v&o von chu so h&u.
9.Ke toin cac khoan von vay
Ngan hang ghi nh|n von vay iheo s6 tin g6c ghi trSn c^c hop d6ng vay. Chi phi laivay dir^c h;ich to^n tr^n co s^ dy chi.
10.Vein did so hjhi
10.1C6phi^uqny
Den thdi diem ^y 30 thdng 09 nSm 2015, Ngan bang nim gifl 6.090.000 cb phi^uquj vdi t6ng gia tri la 7S.273 tri^u doi^ du^c mua tit ng^y 02 th^ng 01 nSm 2014 denngay 16thang01 n^m 2014.
10.2 Trich lap va sir dyng e^e quj> tir l^i nhu^n sau thue
Theo Nghi djnh s6 57/2012/ND-CP cd hieu luc t^ ngay 20 thdng 7 n3m 2012 va theoDi^u le cua Nggn hang, Ng^n h^ng trich ]ap quy theo tj 1 ph^n trSm ciia ltri nhugn sauthue nhir sau:
Thuyet minh bdo cdo tin chinh ri^ng quy in/201S
f)T6ng gia iri Ihea hpp dong dw?c linh theo ty gia ngdy bSt ddu hi^u l ife cua h^p ddng.
|-—j-
i i
24.132
1.119
25.251
33.787.639
10.S62.235
44.649.874~
— —
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20.646.471 104.707
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29.0S4.0ISS.~437.~547'
2 Cang eq tit c fatnb phi. ylnh khic
| Giaodich t irung lai t ient+ Ban quven chun bin
hB"q^!,^Llta"n,.. -i- Mu4 qn> en ohqn ban
+ Muaquyen hcnmua
Muaquyenohqntienly
Clio dich hoin ttii t i^^tq
Giiodich kj hanti^nt^
ca'.r.'.'a"'Z^i .1.1 dtT~Cong cq lit chfnh phi] sinh khic
+ B-mquyul chin bin
Bin quven chon hen tq
+_Mnaqti>eni.honmua
Mnaquvenohontien tq
( lao dioh hoin doi hen tq
Cong cq tai chinh phi. ilnh lln tq
Gtao dich ky hqn tien tq
Tameiy 30 09 2015
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Chtar
V. Thong tin bo sung cho cac khoan mtjc trinh bay trong Bang can doi ke tain
S^ li^u ngy 31 thing 12 nSm 2014 dtrt^c trinh bay theo so lieu da Idem toan
1. Chlitig khoin kinh doanh
fDvt: trieu VND)
Thuyet minh bio cao tai chinh rieng guy I1I/2Q15
4. Doi viVi sy thay doi (tSng/giam) en a dy phdng nil ro tin dung
Theo Biu 8 Thong tu 02/2013/TT-NHNN, Ngan Mng tinh va ^ich l^p dy phong ruiro tin dung hang quy Irong vong 15 ng^y l^m viec dau tien cira quy tiep theo.
Vi vy, so du du phong rui ro tin dung trinh bay tr^n bang can ddi kS toan rieng giQanien do tai ngay 30 th^ng 09 nam 2015 ph^n ^nh so dy dy phdng nii ro tin dyng cuoiqyy IInam2015. S6 du dy ph^ng cu6i quy III n5m 2015 s^ ^ duyc ghi nh^n uong baocao tai chinh rieng quy IV n&n 2015 ciia NgSn hang
87 146 543
^ ^4 t^431 12 2014
85,3764^h
——14 r* t '30 09 20 ISChi lieu
85.137.659 1 87.146.543
689.S20 j 535.671
T?i ngiy Tf ngiy30.09J015 31.12.2014
Nc co khi n^ng m3t vf ln
N^ dinii tiiu chu^n
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yan^d^riv
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athoy khach
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3. Cho vay khach h&ng
niuy^minhbtiociiotidchinhri^ig quy 111/2015
(•) Theo cac qu\ dtnh h]^n hanh: Hing n^m, trong then han 04 ngay lam \iec hen
kc tniuc ngay ttrong ung voi ngay trii philu d^ biet du VAMC phat hanh den hanto chuc tin dung ban nv phai trich lap so tien du phbng cu the toi th.eu dot y oi tungtrat phieu die biet \ at thai han trai phieu d^c bipt li 05 nim thi hang nam Nganhing phii trich l^p dp phbng cu the la 20% tren m?nh gia cuu tr^l phieu dSc biet Sodp phbng trai phieu die biet tren day phan inh si lien Ngan hang da trtch den thbidiem 30/09/2015. Dtr kiln, si dp phbng trii phieu dae biet Nban hang phai inchthem trong Qu^ IV/2015 la 572.200 tri^u dong theo quy dinh cua Ngan hing Nha
6. Gipvon, dau tirdaihan"" " rich gi^ trj dau tir theo loai hinh dau tu
(113 71.
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T^ng I 2 086 246
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c Dp phbng giam o.i chung khoan siln sing de bin
4 2 Chung khoin din tu garden ngay dio hn (kJiSng
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b Chung khoin Von
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Dp phbng rui to ttlch lip trong k^/ j
Dp phbngK^niy
Thuylt minh bio cap tdi chinh ri^ng guy 111/2015
99.480 53.925
12505123 11682049
74 724 562 77.374 928
87 229 685 89056 977
2 714 919 2.381 244
11.945.175
Ti ngiy30.09.2015
Tien gui k^ quf
Tl^n gui vtnchuj Ending
TiEn cm c6 ky h^n bang ngooi t^
Tien gm c6 k^ hgn bang VND
TtEngui c6 ky h^n
liEngui khdngky hgnbang 1^0^11^
TiEn gui khflng ky han bang VND
Tl*n g^l khOng It^ h^n
Chi tieo
Din ngay 30 lhang 09 nam 2015,
9. Tien giri eua khikh hang
7.256850: 41.043 340
7.639.074
29.554;2
90.775
104.766
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2J57I5O
2.357250
2 950 000
4.790.900
108.700
T*i ngiy30.09.2015
TOng tiEn ghl vi vay cOa cic TCTD khicT^ng
- Bang ngoai te
- Bang VND
8.2. Vay cic TCTD khic
-Bangngoaite
Tine
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b. Tien giri c6 ky h^n
-BangngooiW
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a. TiEn g^i khong ky hon
8,1. Tien gii cua cic TCTD khic
Chi tiiu
8. Tien gtVi vi vay esic TCTD khic
6.613
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31.12.201430.09.2015 :Ti ngiy :
Ihoin cWnh |
I1mlhbidwckh^utrirI^dlli
12.2 Thue thu nhip hoiin I^i
a. Tai san (hue thu nhjp hoiiD I^
200.388 ! 120.480 : 23.837
: j53.720 i 51.778 S.848
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"3906
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^ "thuf tiSu thu d$c bift
12. Tinh hinh thtrc hi^n nghia vu voi NSNN v^ thue thu nh^p ho^n lai
12.1. Tinh hinh thuc hi^n nghia vv voi NSNN
1.S8J.*®1.107.717
I
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- Dm phOng cho cic djch v^ Ihanh todn
- Dm phing dii v i cdc cam kt dua ra
Dm piling till ro kMc:
Cic khoin phii tra ben ngoii
Cac khoin phii tri ni la? is 692
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11. Cac khoan niy kh^c
3.000.033 1 3.008.378
3.000.000 i 3.008.378
T,i ngiy31.12.2014
Tgi ngiy
T*ug
-Til 12thangd^nduO15nim
Ky ptaieu
-T0 5namtr6ien
-Tirl2thfagd^iduiH5nam
- Dinii 12 tliang
Cluing chltilngiH
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10. Phat hinh giiy tir c6 gii thong thirong
Thuyet minh bao c^o ^^i chinh riSng quy III/2015
T*i ngky3l.12.2D14
Tgi ngiy3O.OP.2O15
-T^nggidui
Trai phieu chuyen ddi
13.2. Thuyet minh vc cAc cSng eg tii chinh ph^^c hpp
145M.777
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13.1. Bad can tinh hinh thay d6i von chii so hi™
T^i nEay
II "| Tpi ngiy
hoin If! phai Iri
p thuc TN hoin Ipi da dupe ghi nh6n til
?i phai hi phdt sinh tCr ede kho^n ch^nhuthuj
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ede ky Irutfc
tpmthMch
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in 16 tinh
tnuudai
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qwui den kho
quan d6n kho
i^i lift
lei lie
nh^n tiicacMtnnic
- Tai san thu6 TN ho3ttinh thu6 chua sit dpng
Thuy^^ minh bdo cao tai chlnh ri6ng qti^ 111/2015
2.154436 1 1.061.230
7 610 ! 14 967
28 312 ! 27.308
368896 i 375411[
Quj 111/2015 Qny 111/2014
Tingu ho^t dpng t in dung
aiUn. thn^tdiehinh
hiep vu bao ISnh naiin hdng
li chimg khe an diu tit
u chirag hhoan kinh doanh
kinhdoduh dantnihimgkhodnNp:
aicho^avkhddihdug
di Pen gin
Thu khdc
Thu nh.;p
Thu tu ng
- Thu 12i
- Thu l ib
Thu l*i t it
Thu nh5p
Thu nh?p
VI. Thong tin bo sung cho dc khoan mye trinh bhy trong Ban do kit qua boat^ng kinh doanh.
14. Thu nh|p lai vi c^c khoin thu nhip tirong t^ (')
C^ tire da trd/Ting si ci phinCJt6cdatra/Caphin"(ding)
10.000 ding/ci phliu
1.229.432.9041.229.432.904
1.229.432.904 1.229.432.904
(6.090.000) (6.090.000)
(0.090.000) ; (6.090.000)
1.235.522.904 1.235.522.904
1.235.S22.904 i 1^35.522.904
1.23S.S22.904 . 1.235.522.904
T^i ngiy i T.i ngiy30.09.20IS ^ 31.12.2014
• M?nh gid Co phieu dang lira hanh (VND)
+ Ci phiiu uu dai+ CO phi^u phd Ihdng
' So lupi^ co phieu dang luu h^aih
+ Co phi^u uu dai
+ Ci phiiu phi lh&ng
- Si lupng ci phieu dupe mua I^i
+ C6 phi^u ini m
+ C^ phi u ph^ thflng
^ Si lupng ci phiu da b^n ra cOng chOng
- Si lupng ci phiiu dang k^ phit hdnh
13.3. Co phieu
-j
- !
-GidtrjciuphiiiVinCSH
- Gid tri cau phSn np
- T6ng gid trj
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Thuy^l minh bdo cSo Idi chlnh ri^ng quj 111/20 ] 5
(5.419> 1 85
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QuyUI/2014
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rong k^ lir g6p vAn, d^u tu mua ci
Chi tieu
n, aku
bngg
khodn
khoan
(Chi) dp p
-.Tit chiing
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Co tire nhj
18. (Lo)/Lai tir gop von, mua co phan
^:..1
ill/2015 1 Quy 111/2014
hlitig khoin dau tu
Quy
(ChiVhoiln nh^ip d^ phbng gifai gid chiing khodn d^u tu(IS) thudn Hr hogt dgng kinh doanh chimg kho^n d^n tu
Chi phi v^ mua bdn chiing khoan dau tu
Thu Dliip tu mua ban chimg khoan dau tu
Chi Ii5u
17.Lai/(Lo) thnan lir hoat d$ng kinh doanh (mua/biSn) c
imouQuy 111/2615
ho^l d^ng miia bin chiing khodn kinh
giim gia chdng khodn kinh doanh
in cluing khoan kinh doanh
bin Chung khodn kinh doanh
Chi lieu
Ui/(L6^ thiiln tirChiphid^phing
Chi phi vc mua bi
Thunhlpliriniia
16. L3i /(Lo) thuan tir ho^t dgng kinh doanh (mna/ban) chirng khoan kinhdoanh
1 .329.66*
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1.148.839
Qu? 111/2015
T*ngChi phi hogt d^ng tin dying khic
Tra ^i phit hinh giiy tir c6 giiTr^ lai tin vay
Tra lai t i^n ginChlHtu
IS. Chi phi I3i vi cic khoan chi phi twrng tty
Thuy& minh bdo c^o tii chfah riing qu^ m/2015
VII. Cic thong tin khac
20.C^c hogt d$ng ngoai bang khac ma TCTD pbii chju rui ro dang ke (trpng^u)
Ngo^i tru cac khoan muc ngo^i b^ng da irinh bay tren bai^ can d6i kk toan gi^a nien^, Ngan hang khong co hopt d^ng ngopi Wng nao khac phai chju nil ro dang ke.
21.Giao dich v^ i cAe ben hen quan
Tpi thcri diem ngily 30 thang 09 aim 2015, so dir ciia NgSn hang vdi die ben lien quan
480.058
1(1
530.728
11J^
^ 1 4,115 818
47 255
15510
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226 588
- 17MQu^ in/2014
Otih
j 125.074
18 804
MS 757
f 22881 Qu^ni/2015
T^ ^ng
5. Chi u$p phi bio hiem. bio loin lifn gui cua khich
6. Chi phi dp phing (khong tinti chi phi dp phdng nildung n^i va ngo^i bing, chi phi dp phing chihig khoin
Inlh^ciaTCTD
vp:
theo ipcmg
- Chi v^ cic hc^l d^ ^ng do
Trong dd:-C6ng lie phi
4. Chi cho hogl d^ng quan If cing
Trong do khao hao til sin c& djnh3. Chive til sin:
-Chitrpcp
- Cac khoin chi dong g6p
Trong db: - Chi luong vi php ep
2. Chi phi din nhin vien
1. Chi nfp ihu vi tie khoin phi. I^ phi
Chi lieu
19. Chlphiho,ianE
Thuy4t minh bao ^o tai chinh riing qi^^ 111/2015
VIII. Quan ly rui ro tii cbtah23. Chinh sich quan ly rui ro lien quan din cic cOng cy tii chtah
23.1. Rui ro cong cu tii chtah
Myc ti^u cia Ngan hang ii qyin if rhi ro m^t each thich dang hong gidi hgn chophep. Do v^y, vi|c sii dung cac cong cy tii chinh bao gom nhgn tiln ghi cha khach hingva dau th vao cic tii sin tii chinh cd chat lu<mg cao dat du^c mire chgnh lech lai suit
:22
29.084.018
1.509.161
27.574.857
Ciccongcii^ilchirhphii^hTriluding
Tlngc^ng
Nirdc ngoii
Trongliudc
Cic cong cif tM chtah phai stab tgi ngiy 30 thing 09 nim 2015
8.132.587
3.309
B.129.278
Tri(o ding
Cam kit bio linh
Tlngcgng
N^dcngoii
Ttongnudc
Cam kit bio Utah tai ngay 30 thing 09 nim 2015
100.140^70
98.836.932
Tri^it ding
• hhich hingngiiicT^ ^ngt,
7^50.850
1.414.350
5.842.500
Tri^u dong
TD hhicvnycicTtTi^mguiv^
T6ngcng
Ngoii rnrdc
Trongnitdc
Cong n? tgi nghy 30 thing 09 nim 2015
4.216.455 1 22.574.074
Ting titn gm v* ; S6 tbu^n cuachung khoin kinhthovay : doanhv^ chiing kho^nO^utir
_**TCm f cMt_|_ikMnBtai*-*^JHi
Tri^u dang ' Tri^u dOng2 560 848 J 22.574.076
85.U7.654
Tlngdirn^cbovay
cicTCKTv&cinhtn^ Tri^n ding
Ting^ng ^Ngoii nude
•
•
22, Mim dy tip tmng theo khu v^c d^ ly cua cic tii s^n, cong a<f vi cic khoinmyc ngogi bing
Tii sin tgi ngay 30 thing 09 nSm 2015
cln thilt d& trd thanh ho^t d^ng mang tinh then chot cua Ngan hang. Xet tir khia canhquan ly nii ro, dieu nay doi hoi Ngan hang kit hqp mpt cdch cfin ddi giOa cac khoan chovay cac ca nhan va td chvrc thudc c^c mtic dd tin cay khac nhau, bang dong ndi te cungnhu ngoai te, ciing nhu cac cam kit ngo^ii b&ng nhtt bao I3nh \A Ihu tin dung. Ben canh
do, Ngan hang cung dau tu m^t phan vdn luu ddng cho cac ngan hang khac vay. Nhungriii ro lien quan den trao ddi ngoai te va thay dot lai suat duqc quan ty thdng qua ap dunghan miic trang thai nhlm han chl sq tp trung qua mire dong thai tham gia vao cac ho^itd^ng c6 tic d^ng cin bang Ian nhau de giant thieu nii ro. Thong qua vifc nim gitt nhieutir san la cic cong cu tai ehinh co chit lirong cao, ca cau bing can doi ke toan rieng ciia
Ngan hang co dri kha ning ph^ng ngiia rrii ro trqng yeu trong qua trinh ho^t dong kinhdoanh va dam bio kha ning thanh khoan.
Trong qua trinh quan ly nii ro tin dung, Ngan hang di su dung co hieu qua quy trinhtin dung Irong d^ ghi chi tiet cac chinh sach va thri tuc cho vay cung nhu cac huang din
thtrc hien de chuan hda cac hoat d^ng tin dung cita Ngin hang. Rtii ro thanh khoan duuchan che chu yeu thong qua vi^c nim giu mot so tirang Ion tai san durii dung cac cdng cutii chinh chit luwng cao, cac tai san tien va tuotig duong ti^n duoi dang tai khoan Nostro,
cac khoan tien grii tai Ngan h^ig Nhi nucic Viet Nam va cac to chiic tin dung khac. Cacty l^ an toan cd tinh den yeu to nii ro cung din?c sit dung di quan ly riii ro thanh kho^n.Ngan hang thuong tiin hanh danh gi^ chenh lech lai suit, so s^nh v6i cac thi tniong
trong nuric v& quoc te de co nhiing dilu chinh kip thrii. Them vao do, vi^c ap dung cacquy trinh quan !^ nii ro n^i i>^ cOng trd n^n hieu quit han. Vi?c d6 cho ph^p Ngan hanggiam sat hi^u qu^ han cac bien doi ye von va gi^m cic sat sot cd the xay ra cung nhunhitng thri tuc phrrc tap khong cin thiit.
23.2. Rdi ra tin dung
Rui ro tin dung 1 11 kha n^ng xay ra t6n thit trong hout d^ng ngan hang ciia t^ chirc tindung do khach hang khong th^rc hi^n ho^ic khong cd kha nang thqc hi$n nghra vu criaminh theo cam kit.
Ngan hang kiim soat va qu^n 1^ rrli ro tin dung ten^ each thilt lip han mric tin d^ngtrrong ring vdi mire d^ rrii ro ma Ngan hang cd the chap nhan dtrqc doi vdi moi khachh^ng va d^i vdi moi llnh vqc dja 1^, nganh nghe, va bing c^^h gidm sat cac nii ro theonhiing han mric do.
Ngln hang da thiit lap quy trinh soat x^t chat lirong tin dqng cho phep du bao sdmnhiing thay ddi vd mric dd tin cSy crla khach hang, bao gdm c^ vrec ra soat tai stm dAmbia thudng xuyen. H^n mire tin dung doi vdi moi khach hiing dtrqc thrct l|p thong quavide sri dung h^ thdng xep hung tin dung, trong dd moi khach hang dtrqc xdp lo^i d mdtmric dd riii to. Mtrc dq nii ro nay cd thd duqc s^a doi, cap nh^t thtrdng xuyen.
24. Rrii ra thj tririmg24.1 Rut ro lai su^t
Thai han dinh Ifri 13i suit thuc t^ la thai h^n cdn lui tinh tir thai didm lp bao cao chotdi ky dinh lar 13i suat gan nhit cria cac kho^n muc tai san va ngudn vdn.
C^c giit dinh va didu ki^n sau duqc ap dung trong ph^n tich thai h^n dinh Ifii lai suitrityc t ciia e^e tai s^n vil cdt^ nq ciia Ngin hang:
Thuy^ minh bao cdo Hi chinh ridng quy 111/2015
? Tin m^t, vdng bye, dd quy, gdp v6n ddu tu dai han va cdc tai san co khac (bao
g^m tdi sdn c^ djnh vd tdi sdn c6 khdc) duyc phan loyi id nhOng khoan myc kh&ngchju I3i;
*: Ti^n giri tyi Ngfci hang NM nir^c Vi^t Nam du^c x^i lo^i tiln gfri thanh to^n dodo thai han dinh tai lai suat thirc te duge xep loai den mot thang;
^Th^^i h^in djnh l^i 13t suat thgc t^ cda chiing khoan dau tir va chimg khoan kinhdoanh dugc tinh d\ra tren thoi gian dao h^n thyc te t^ii thai diem lap bao cao cuatimg loai chimg khoan;
- Thai han dinh lai I3i suat thyc te ciia cac kho^n ti^n giri va cho vay cac TCTD; c^ckhoan cho vay khach hlng; cic kho^n ng chinh phih \i Ngan hang Nha ntr^c Vi^tNam; c^c kho^n ti^n giii va vay cac T6 chiic tin dung va khoan myc tien giri citakhach hang duyc xac dinh nhu sau:
-Cac kho^n myc c6 lai suat co dinh trong suot thai gian cita hyp d6ng: Thin h^nh l^i lai suat thyc tS dya tren thai gian con lai cua hyp dong tinh tit thin dim % bao
.-Cac khoan myc co lai suit tM n6i: Thiti h^n dinh l^i M suit thyc ti dya tren ky
h lai lai suit gin nhit tinh tir thiri diim lip Mo cSo.
*Thoi h^n dinh l^i lai suit thyc te cua khoan myc pMt Mnh giiy Xb c6 gti dya trenthai gian dao han con lai ciia timg lo^i giiy tit c6 gid;
•• Th6i h^n dinh l^i Iti suit thyc te cua khoan myc uguin v6n tdi try u^ thdc diu tu,cho vay mii t6 chirc tin dung chju rid ro duyc xdc dinh dya tren thai gian con lyicua hyp ding tdi try tinh tit thiri diim lap bao cao;
Thiti han dinh lai lai suit ciia cdc khodn ny kMc duyc xac dinh dya tr&i thiri gianthanh todn trdc tinh tiiy vao tinh chat ciia timg khodn c6ng ny.
TTmy^t minh Mo cdo tM chinh riSng gu^ ^ Til/2015
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24.3 Rfli ro thanh khoan
Rui ro thanh khodn Id rui ro NgSn hdng gp kh6 kh3n trong vi^c thyc hi|n nhdnnghia vy cho cac cong n^ tai chinh. Rui ro thanh khoan phat sinh khi Ngdn hdng c6 th^khdng dti khd ndng thuc hi|n nghla vu trft no khi nhOng khoan cdng no ndy d^n hyn onhttng thai diem binh thudn^ hodc kh6 khan. E>l gidm thilu rui ro thanh khoan^ Nganhang huy dong tir nhieu ngn^ ^n da dang khac ngoai ngudn vln co b&n ciia Ngdn hang,ddng Ihdi NgSn hitng cd chinh sach quhn \$ tai san c6 tinh thanh khoan linh hoyt, theod5i ddng ti^n ttrong lai \i tinh thanh khoan h^ng ngay. Ngan hang ciing danh gia dongti^n dir ki^n v4 kh^ nang s^n c6 c^a ltd s^n d^m bao hi^n tyi trong tnrdng hgp can huyd6ng th^m ngu6n v6n.
Thdi gian dho han cila chc thi s^n va c6ng no the hi n th&i gtan con lyi ciia t^i s^nvit cong no tinh tir nghy lp bho cho din ngay thanh toan theo quy djnh trong hqtp donghodc trong dilu kho^n phht hhnh.
Cac gia dinh vh dilu ki^n sau dugrc ap dung trong phan tich thiri gian din han ciia
chc thi s^n vh c6ng no ctia Ng^n hang:
t- Tidn giii tyi Ngan hhne Nh^ nude Vi|t Nam du^e xlp loyi vho tiln gtii thanhtohn, trong d6 bao glm tiln gtii du trit bat bupc;
• Thdi gian dao hyn ciia chitng khohn d^u tu dupe tinh dya tren ng^y dho han cua
timg loai chirng khohn^>Thdi gian din han ciia chc khoan tiln giii va cho vay chc TCTD v^ cac khoan chovay khach h^ng dupe xac dinh dya vao ngay din han ciia hop dong quy dinh. Thdigian den han thuc tl c6 th! thay doi do cac khe udc cho vay dupe gia hyn;
^Thdi gian den hyn ciia ede khoan dau tu gop vdn mua co phan dupe cot Id honmpt nSm do cite khodn d^u tu nay khong co thdi gian ddo han xac djnh;
^Cdc khoan tiln gtri, tiln vay ciia cac t6 chdc tin dung va cac khoan tiln gui ciiakhdeh hdng dupe xdc dinh dya vao tinh cMt ciia cac khoan nay hoyc thdi gian daohyn tr^n hpp dong. Tai khodn Vostro v^ tiln giii thanh toan dupe thuc hipn giaodjch theo yeu clu ciia khdeh hdng va do do dupe xlp loai khong ky hyn. Thdi giandao hyn doi vdi ede khodn vay va ticn giri ky hyn dupe xac dinh dya tren ngay dinhyn theo hpp ddng. Trong thyc tl, cac khoan ndy c6 thl dupe quay vong vd do do
duy tri trong thdi gian ddi hen thdi gian ddo han ban ddu;
>Thdi gian din han cua tai sdn cd djnh dupe xdc dinh dya vao thdi gian sii dunghuu tch con lai ciia tai sdn;
40.362.478
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2. Tiin giri cd ky haa vd cho vay e^e TCTD
IV. Ti8n gdi tai va eho vay die TCTD khScIII. Chtmg khodn cd ky hyn dudi 3 thdng
II. Ti^n giri tai Ngdn hang Nha nude
1. Tilnmgtt^i quy
Chi li^
Thuyet minh tien va cac khohn tuong duong tien tai thai diem dlu ky vk culi ky trongMo cSo luu chuyen tien te gifta nien do.
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-Th(ichi^niheoThangtirs649/2014/TT-NHNNng^y31 th^ng 12 Mm 2014 citeThing (tec Ngan hang Nha nude v viec sira doi, b6 sung m^t sS dilu khoan cua Chi te
Mo cao tai chinh doi vdi cac To chiic tin dung ban hanh kem theo Quyet dinh s6
16/2007/QB-NIINN ngay 18/04/2007.
-Can cir Quy dinh ^i myc 31,Chuan myc ke to^n so 21 - Trinh bay bao cao tai
chinh: " Khi thay d5i each trinh bay ho^c each phan lo^i cac khoan myc trong bao cao taichinh, thi phhi phSn loai lai cac so lieu so sanh nhiim dam bao kha nang so sanh voi ky
hi?n t^i, va phai trinh b^y tinh ch^t, s6 li^u v^ 1^ do vi^c phfin loyi lai".
Exitnbank da trinh bay so li^u Quy HI/2014 tren bao cao tai chinh ri^ig Qu^01/2015. Npi dung chi tilt tru6c vk sau khi dtr^c dilu chinh/phan loai lai nhu sau:
•i Mo cao kit qua ho^t d|ng kinh doanh rieng ciia Ngan hang
Thuylt minh bdo e^o tai dilnh ri ^ ^ng qu^ m/2015
Tp.HCM, aga 12 Mng 11 nam2O15K& to&u trir^ngKT.Tong Gi^m d6
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i'32'063 j 84.483 I 247.580 I ~~"'293^0:
L^i nhuan trade tW Qu^ HI/2015 giiim 169.558 tri^i dong (60,98)% so vdi c^ng kynam2014chuyeudo
Thuyet minh bflo cSo tAi chinh fifing quy 111/2015
