bang can doi ke toan giva nien do (hqp nhat) cao tai... · luy ke tir du nom den cuoi qus, nay ......
TRANSCRIPT
Ngan hang TMCP Phat Trien TP.HCM Mau s6:-B02a/TCTD-HN:dtti yeti BCTC 25 Bis Nguyen Thi Minh Khai WO I TPHCM (Theo TT so 49/2014/TT-NHNN ngay 31/12/2014)
BANG CAN DOI KE TOAN GIVA NIEN DO (HQP NHAT) Quy 04 nam 2017
Dan vitinh: trip VND
STT Chi tieu Th Uytt
min h A S cu oi quy So dau nam
A Tai min I Tten mat, vanz bac, dci ui 1.511.629 1.636.010 II Trdn Rai tai NHNN 1.922.256 2.389.302 III Trail gai vd cho yap cac TCTD khdc 21.861.168 18.580.047
1 Tien giri tai cac TCTD khac 19.650.607 15.971.314 2 Cho vay cac TCTD khac 2.210.561 2.608.733 3 Dir phong rui ro (*) -
IV Chkng khodn kinh doanh V.01 4.690.398 396.937 1 Chirng khoan kinh doanh (1) 4.693.398 400.000 2 Du phong rui ro chirng khan kinh doanh (*) (3.000) (3.063) V Cdc cong co tai chinh phdi sinh va cac TSTC Mac V.02 - VI Cho yap khach hang 103.336.328 81.303.975 1 Cho vay khach hang V.03 104.497.027 82.224.372 2 Dtr phong rui ro cho vay khich hang (*) V.04 (1.160.699) (920.397)
VII Hogt Ong mua no' 3.875 5.489 1 Mua Kt 7.749 8.690 2 Du phong rid ro hoat dOng mua nct (3.874) (3.201)
VIII Chem, khodn ctdu to v.05 45.802.141 34.261.091 1 Chung khan du ttr san sang a ban (2) 37.417.732 24.267.353 2 Chirng khan dAu ttr gia den ngay dao han 9.614.647 11.020.813 3 Du phong rui ro chimg khan du to (*) (1.230.238) (1.027.075)
IX Gap van, dau tic ddi hgn V.06 378.237 384.406 1 DAu to vao cong ty con - - 2 Von Op lien doanh - - 3 DAu ttr vito cong ty lien ket - - 4 DAu to dai han khac 490.087 495.945 5 Du phong giam gia du ttr dai han (*) (111.850) (111.539) X Ted san co dinh 1.526.618 1.351.960 1 Tai san co dinh htlu hinh 526.448 524.984 a Nguyen gia TSCD 1.078.472 1.003.485 b Hao mon TSCD (*) (552.024) (478.501) 2 Tai san co dinh thud tai chinh - a Nguyen gia TSCD - - b Hao mon TSCD (*) - - 3 Tai san co dinh vo hinh 1.000.170 826.976 a Nguyen gia TSCD 1.181.235 987.948 b Hao man TSCD (*) (181.065) (160.972)
XI Irk &Ong san Au tu• 45.769 88.381 a tIguyen gia BDSDT 46.037 88.765 b Hao mon BDSDT (*) (268) (384)
XII Ted san CO kit& 8.255.840 9.896.674 1 Cac khan phai thu 3.423.647 5.290.387 2 Cac khan 'Ai, phi phai thu 3.416.359 3.113.887 3 Tai san thud TNDN hart lai 21.238 17.311 4 Tai san Co khac 1.455.477 1.510.547
- Trong do: Lgi the thtrang mai 33.615 39.377
5 Cdc khodn DPRR cho cdc tai san Cd ndi bang khic (*) (60.881) (35.458) Tong tai san Co 189.334.259 150.294.272
B Na phai tra va vim chit str Urn I Cdc khodn na Chink pha va NI-IN1V V.07 156.253 177.635 II Tan gai va vay cdc TCTD khdc V.08 37.217.378 19.684.665
1 Tien geri dm cdc TCTD khdc 12.244.362 13.621.415 2 Vay cdc TCTD khdc 24.973.016 6.063.250
III Tien gai caa khdch hang V.09 120.537.469 103.299.771 IV Cdc CCTC phdi sink va cdc khodn na tai Minh khdc V.02 70.098 9.326 V Vein tai try; ufithdc DT, cho vay TCTD chju rai ro 2.927.741 2.843.432 VI a Ph& hank guty td' có Rid V.10 9.793.000 11.027.014 VII Cdc khan na khdc V.11 3.873.229 3.309.786
1 Cac khan Ili, phi phai tra 2.695.865 2.463.250 2 Thue TNDN hob lai phai tra - 3 Cdc khodn phii tra va cong no. kit& 1.177.364 846.536 4 Dkr phong rdi ro khdc (dtr phong cho cong nq tiem An) -
Tong ny phai tra 174.575.168 140.351.629 VIII Wit chit sefr hfiw V.13 14.759.091 9.942.643
1 VOn ctla TCTD 11.852.342 8.104.686 a VOn dieu l'e' 9.810.000 8.100.000 b V& dau to XDCB, mua sim tai san c6 djnh 89 89 c Thing dtr On co phAn 2.042.255 4.599 d CO phieu quy (*) (2) (2) e CO phieu uu dai - g Von khdc - 2 Q0 cita TCTD 453.708 465.280 3 Chenh loch tS, gid hOi dodi (3) - 4 Chenh lech ddnh Rid lai tai san - 5 Lcii nhuin chtra phin phOi/ a 1,67 ke(3) 1.769.492 747.047 6 Lol ich cita co dung thieu s6 683.549 625.630
A Tong nv phai tra va von chit so• him 189.334.259 150.294.272
C CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN STT Chi tieu SO cuOi qti , SO dAu nam
1 Bao lanh vay vim 9.052 9.862 2 Cam ket giao dich h6i dodi 41.764.910 35.669.948
Cam kdt mua ngogi te 3.880.370 2.942.536 Cam kdt ban ngogi to 3.166.761 1.288.271 Cam kdt giao dick hotin cidi 34. 717.779 31.439.141 Cam kdt giao click twang lai -
3 Cam ket cho vay khong hity ngang - 4 Cam ket trong nghiep Ai LC 1.073.114 1.046.968 5 Bio llnh khdc 3.392.157 2.592.745 6 Cdc cam ket khic - -
Lap bang TP. Ha Chi Minh, ngay 25 arcing 01 nom 2018
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Ngan hang TMCP Phat Trien TP.HCM
MAU s&-B03a/TCTD-HN:d6i veri BCTC 25 Bis Nguyen Thi Minh Khai Quan I TPHCM
(Theo TT so 49/2014/TT-NHNN ngay 31/12/2014)
BAO CAO KET QUA HOAT DQNG KINH DOANH GAYA NIEN DO (HOP NHAT) Qufr 04 nam 2017
v •
CHi TIED Thuyet minh
QUNr 4 LUY KE Tif DAU NAM DEN CUOI QUY NAY
NAM NAY NAM TRU'OC NAM NAY NAM TRU'OC 1- Thu nhOsp rai va cac khan thu nha,:p twang W. VI.14 3.937.743 3.280.553 14.959.081 11.385.860 2- Chi phi lai va cac chi phi tuang tu VI.15 (2.192.925) (1.903.018) (8.584.257) (6.641.934)
I- THU NHAP LAI THUAN 1.744.818 1.377.535 6374.824 4.743.926 3- Thu nhap tir hog d'Ong Bich vu 98.893 48.750 277.782 186.261 4- Chi phi hog dOng Bich va (25.622) (19.572) (72.207) (58.233) II- LAI/ LO THUAN Tit HOAT BONG DICH VI) 73.271 29.178 205.575 128.028 HI- LAI/LO THUAN Tir HOAT BONG KINH DOANH NGOAI HOI 7.481 56.907 129.913 203.301 IV- LAI/LO THUAN Tir MUA BAN CHUG KHOAN KINH DOANH VI.16 (1.972) 45.120 5.708 82.503 V- LAI/LO THUAN Tir MUA BAN CHUG ICHOAN DAU TV VI.17 (18.323) 117.868 484.895 151.159 5- Thu nhap tit hog Ong khic 147.223 127.761 325.197 210.182 6- Chi phi hog dtjng khic (26.037) (49.070) (42.517) (94.021) VI- LAI/LO THUAN Tit HOAT BONG ICHAC 121.186 78.691 282.680 116.161 VII- THU NHAP Ti) GOP VON, MUA CO PHAN VI.18 250 - 43.881 12.285 VIII- CHI PHI HOAT DQNG VI.19 (1.158.046) (992.130) (4.093.950) (3.292.513) IX- LQI NHUAN THUAN Ti)' HOAT DQNG KINH DOANH TRIrOC OH Pitt Dicr PRONG Rill RO TIN DUNG 768.665 713.169 3.433.526 2.144.850 X- CHI PHI DI)' PRONG Rill RO TIN DUNG (264.160) (210.353) (1.016.760) (993.605) XI- TONG LOI NHUAN TRITOC TRUE 504.505 502.816 2.416.766 1.151.245 7- Chi phi thue TNDN hi@i hanh (91.592) (95.590) (466.301) (225.242) 8- Chi phi thu TNDN hoan lai 3.927 (6.325) 3.927 (6.325) XII- CHI PHI TRUE TNDN (87.665) (101.915) (462.374) (231.567) XIII- LOT NHUAN SAU TRUE 416.840 400.901 1.954.392 919.678 XIV- LVI ICH CUA CO BONG THIEU SO 68.147 176.366 - 207.919 XV- LAI CO BAN TREN CO PHIEU -
Op. ‘-'48.04
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NgAn hang TMCP Phat Trie'n TPHCM
25 Bis Nguygn Thi Minh Khai, QuAn 1, TPHCM
Mau s6: BO4a/TCTD-HN d6i BCTC Theo TT 49/2014/TT-NHNN ngay 31/12/2014
BAO CAO LUAU CHUYEN TIEN TT GIVA NIEN DO (HOT NHAT) (Theo phtrung phap trqc tiep)
QuSr 4 nom 2017
Dvt: trieu clan
STT Chi tieu Thuyet
minh
Luy ke tir du nom den cuOi quS, nay
Nam nay Nam try&
Ltru chuy'dn tin tit hogt d'Ong kinh doanh
01 Thu nhap lai va cac khoan thu nkip twang to nhan duvc 15.006.069 9.950.376
02 Chi phi 1c7i va cac chi phi tu.cmg to del tra ( * ) (8.350.546) (5.733.552)
03 Thu nhap tit hoot Ong djch vy nhan cluvc 197.575 132.480
04 Chenh loch so den thztc thu/thyr chi tit hoot Ong kinhh doanh (ngogi to, yang bac, thong khoan)
426.838 208.737
05 Thu nhap khcic 114.243 86.970
06 Tien thu cac khoan nq dc7 dux xi( 1), xoa, bit dap bang nguan rid ro
153.845 29.47$
07 Tien chi trth cho nhan vien va host dOng quan lf), cong vy (*) (3.988.648) (3.020.461)
08 Tien thue thu nhOp thy-c nap trong k-, ( * ) (493.742) (208.178)
Lieu chuytt tin thuisin tir hogt dOng kinh doanh &frac nhit ng thay dji ye tai san va von hat clOng
3.065.634 1.445.850
Nhamg thay diSi ve tai san hoot ding
09 (Tang)/Giam cac khoan tien, yang girl va cho vay cac to chzi-c tin dung khac
(106.000) 1.286.843
10 (TcIng)/Giam cac khoan ve kinh doanh chitng khocin (16.356.326) (12.792.547)
11 (Tang)/Giam cac cong cy tai chinh phdi sinh va cac tai san tai chinh kluic
60.772 48.369
12 (Thing)/Gicim cac khoan cho vay khcich hang (22.271.714) (24.548.016)
13 Giam nguan du phong de biz dap tan thcit cac khoan (560.469) (63.003)
14 (Tang)/Giam khac vd tai sari host Ong 1.949.209 1.414.761
Nhirng thay dOi ve cong nq hoot slang
15 Tang/(Giam) cac khan? ncz. Chinh pith va NHNN (21.382) (2.310.686)
16 Tang/(Gicim) Mc khoan tien gen, tien vay cac TCTD 17.532.713 13.384.983
17 TcIng/(Giam) den giri ctia khach hang (bao gam ca Kho bgc Nha mak) 17.237.698 28.759.048
18 TcIng/(Giam) phcit hanh giciy to. co gia (ngoai trit GTCG phat hanh duvc tinh vao hoot clOng tai chinh) (1.234.014) 3.180.014
19 Tcing/(Gicim) von tai Irv, fly that dau tu; cho vay ma TCTD chiu rid ro 84.309 20.869
20 Tang/(Giam) cac cong cy tai chinh pilaf sinh va cac khoan na. tai chinh kJ:6c -
21 Tang/(Gicim) khcic vd cong nv host clOng 213.271 148.546 22 Chi ter cac guy, ciza TCTD (*) (3.600) (534)
I Lu'u chuyen tier' than tir hoot clang kinh doanh (409.898) 9.974.497
Law chuyin trdn ter hoist clang ddu to
01 Mua sam TSCD (*) (281.626) (685.553) 02 Tidn thu tit thank 1.)% nhuvng ban TSCD 14.079 93.87!
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03 Tien chi ter thanh 45, nhtrong bon TSCD(*) - (63.413) 04 Mua s dm bdt &Ong san ddu to (*) - 05 Tien thu tit ban, thanh lf, bcit dOng san ddu to 42.746
06 Tien chi ra do ban, thanh 1), bdt ddng san ddu to (*) -
07 Tien chi ddu ttr, gOp vdn vao cac don vj khac (Chi ddu to mua cong ty con, gop von lien doanh, lien ket, cac khoan ddu to dai km khac) (*)
(51.121)
08 Tien thu ddu ttr, gop von vao cac don vj khac (Thu ban, thanh 1j) cling ty con, gop von lien doanh, lien ket, cac khoan ddu to dai han khac)
5.858 22.963
09 Tien thu co tirc va iqi nhuan chrgc chia ter cac khoan ddu ttr,
• Op von dai On 193.881 55.054
II Ltru chuyen tien than tir hoot dOng dAu fir (25.062) (628.197)
Lieu chuybt tien tic hogt dfing tcli chink
01 Tang van co phcin ter Op vdn va/hoac phial` hanh co phieu 3.018.656
02 Tien thu ter phat hanh giciy. to co gici dai hgn có chi dieu kien , tinh vao von to co va cac khoan von vay dai hgn khac -
03 Tien chi thanh roan gidy to co gici dai hgn c6 dzi (lieu kien tinh
• von vay vao von to co va cac khoan von vay dai hgn khac (V 04 Co ttic tra cho co (tong, lgi nhudn da chia (V - (809.976) 05 Tien chi ra mua co phieu quy" (*) - 06 Tien thu duvc do ban co phi& guy -
III Ltru chuyen tien than tir hoot dOng tai chinh 3.018.656 (809.976)
IV Luu chuyen tien than trong kk 2.583.696 8.536.324
VI Tien va cac kha' tuo'ng throng tien tai thbi diem du kj, 22.605.358 14.069.034
VII Dieu chinh anh htr&ng cfia thay di ty gia -
VIII Tien va cac khohn throng throng tien tai tlari diem cai kY 25.189.054 22.605.358
TP.11j Chf Minh, ngity 25 tilting 41 nom 2018
Lap bang tan trwerng-* Irtlt theo pi ap luat
gik
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trik Thanh Ph6 Ho Chi Minh 25Bis Nguy6n Thj Minh Khai, QuOn 1, TP HCM
THUYET MINH BAO CAO TAI CHINH HAP NHAT Tai ngay 31 thing 12 nam 2017
(Mau BO5a/TCTD ban hanh theoTT sa 49/2014/77-NHNN ngay 31/12/2014 )
I. Bac diOm hot dOng cilia TO Chfrc Tin Dung
1. GiAy phep thanh 14p va hout dOng, thoi han có gia tri
Ngan hang TMCP Phat Trie'n Thanh phi 116 Chi Minh ("Ngan hang") la ngan hang throng mai c6 phan duct thanh lap va clang ky tai nuac COng hoa Xa hOi Chu ngliia Viet Nam.
Ngan hang ducre thanh lap va hoat &Ong theo Quye't dinh so 47/QD-UB ngay 11 thang 02 nam 1989 caa Uy ban Nhan dan TPHCM va Gidy phdp s6 00019/NH-GP cua Ngan hang Nha nuac Viet Nam (NFINN) cap ngay 06 thang 06 nam 1992
Ngan hang &rye thanh lap nhAm thgc hien cac giao dich ngan hang bao g6m huy ding va nhan tin giri ngan han, trung han va dai han tir cac to chirc va Ca nhan; cho vay ngan han, trung han va dai han d6i vii cac to chirc va ca nhan tren ca so. tinh chit va kW. nang ngutm von caa Ngan hang; thuc hien cac giao dich ngoai te; cac dich vu tai trg thucmg mai quit te; chit khau thucmg phi6u, trai phiL va cac giay to. có gia khac; cung cap dich vu thanh town va cac dich vu ngan hang khac dugc Ngan hang Nha nu& cho phep.
2. Hinh fink s& hitu von
S6 von dieu le oh Ngan hang vao ngay 31 thang 12 nam 2017 la 9.810.000 trieu ding (tai ngay 31 thang 12 nam 2016: 8.100.000 trieu ding).
3. Thanh pilau Hoi ding Quan Tri
Cac thanh vien Hoi ding Quail tri cua Ngan hang trong kS7 va vao ngay lap bao cao nay nhu sau:
Ho va ten Chic vu Ngay ba nhi0m/ tai ba nhiOm Ba Le Thi Bang Tam BaNguyen Thi Phuang Thao Ong Luu Dire Khanh Ong Nguyen Thanh DO Ong Nguyen Hire D;ang Ong Chu Viet Cuing Ba Nguyen Thi Tam Ong Lim Peng Khoon Ong Ly Vinh Quang
Chu tich Pho Chu tich thuing time Pho Chu tich Pho Chu tich Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien dOc
Tai b6 nhiem ngay 21 thang 4 nam 2017 Tai b6 nhiem ngay 21 thang 4 Warn 2017
Tai 136 nhiem ngay 21 thang 4 nam 2017 B6 nhiem ngay 21 thang 4 nam 2017 Tai bt) nhiem ngay 21 thang 4 nam 2017 Tai bt) nhiem ngay 21 thang 4 nam 2017 Tai 1)6 nhiem ngay 21 thang 4 nam 2017 Tai bo nhim ngay 21 thang 4 nam 2017
136 nhiem ngay 21 thang 4 Min 2017
Thuyet minh bao cao tai chinh hcp nh6t t?i ngay 31.12.2017 - -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Tri4n Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
4. Thanh phAn Ban TOng Giant DOc, Giam DOc Tai Chinh va Ke Toan Trtrifrng
Thanh vien Ban Tong Giam dec, Giam doc Tai chinh va Ke town Truing cua Ngan hang trong ky va vao ngay lap bao cao nay nhu sau:
Ho va ten Cherc vu Ngay b"4 nhiem/Tir nhiem
Ong Nguyen Hat Dang Ba Nguyen Doan Duy Ai
Ong Pham Quec Thanh Ong Nguyen Minh Dire Ong Le Thanh Timg Ong Pham Thien Long Ong Le Thanh Trung Ong Trail Hoai Nam Ong Trail Thai Flea Ong Nguyen Thanh Phtrong Ong Pham Van DL Ba He Dang Hoang Quyen
Tong Giam dec Pho Tong Giam dec Pho Tong Giam dec Pho Tong Giam doc Pho Tong Giam dec Ph6 Tong Gam dec Pho Tong Gam dec Pho Tong Giam d6c Pho Tong Gam dec Pho Tong Giam dec Giam dee Tai Chinh Ke toan Truing
B6 nhiem ngay 22 thang 10 nam 2010 Be nhiem ngay 15 thang 08 nam 2007 Be nhiem ngay 11 thang 03 nam 2013 Be nhiem ngay 30 thang 12 nam 2013
13 .6 nhiem ngay 16 thang 09 nam 2009 Tir nhiem ngay 10 thang 01 nam 2018 Be nhiem ngay 15 thang 02 nam 2012 Be nhiem ngay 27 thang 02 nam 2012 Be nhiem ngay 27 thang 05 nam 2015 Be nhiem ngay 22 thang 01 nam 2018 Be nhiem ngay 16 thang 09 nam 2009 Be nhiem ngay 07 thang 07 nam 2011
5. Try so. chinh, so chi nhanh
Ngan hang c6 tin ser chinh dat tai tea nha HD Tower, s6 25 Bis dtremg Nguyen Thi Minh Khai, Quan 1, Thanh phi He Chi Minh. Vao ngay 31 than 12 nam 2017, Ngan hang c6 mot (1) Hei sir chinh, mot (1) van phong dai dien khu vgc mien bac, nam mtrai bay (57) chi nhanh, mot tram tam magi met (181) phong giao dich tai cac tinh va thanh phi ten ca mac.
6. Cong ty con
Tai ngay 31 thang 12 nam 2017, Ngan hang c6 hai (2) cong ty con nhu sau:
Ten cong ty GiOy AO eking 45 kinh doanh so
LFnh Arc hogt d'Ong
Ty le %
so' hfieu ciia NH
Cong ty TNHH M6t thanh vien Quan V, Ng va Khai tilde Tai san - Ngan hang Thucmg mai Co phan Phat trien Thanh phi He Chi Minh
3602376446 ngay 13 thang 9 nam 2010 do Se Ke hoach va DL tu tinh Deng Nai cap, duct dieu chinh lan thir sau (6) vao ngay 13 thang 1 nam 2015
Quart VT
tai san 100%
Cong ty TM chinh TNHH HD SAISON ("HD SAISON"), ten g9i truck day lb. Cong ty Tai chinh TNHH MOt thanh vial Ngan hang Thuang mai Co phan Phat trien Thanh phi He Chi Minh
0304990133 do Se Ice hoach va
Dau tu Thanh pile He Chi Minh cap ngay 13 thang 7 nam 2007, dugc diet' chinh 1L thir muei (10) vao ngay 10 thang 4 nam 2015
Tai chinh/ Ngan hang
50%
7. TOng so can bi), ding nhan vien Tong so can b6 cong nhan vien cua Ngan hang va cac ding ty con vao 31 thang 12 nam 2017 la 13.728 ngueri (tai ngay 31 thang 12 nam 2016: 11.102 ngueri). Thuyet minh bac) cao tai chinh hop nh6t tai ngay 31.12.2017
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Pho HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
II. K57 ke toan, don vi tien to sir dung trong ke Wan
1. K37 ke toan
Ks, ke toan guy cua Ngan hang va cac ding ty con dp dting cho viec lap bao cao tai chinh hgp nil& bat dau vao ngay 1 thang 10 va ket thirc vao ngay 31 thang 12.
2. Don vi tien to sir dung trong ke toan
Dan vi tien to sir di,ing trong cong tac lap bao cao tai chinh cira Ngan hang va cac ding ty con la ding Viet Nam ("VND"). Cho nitre dich trinh bay bao cat) tai chinh h9p nhat tai ngay 31 thang 12 nam 2017 nay, cac s6 lieu dugc lam ton den hang trieu va trinh bay theo don vi trieu ding Viet Nam ("trieu ding"). Viec trinh bay nay khong anh huong den nhin nhan cua nguoi dgc bao cao tai chinh ve tinh hinh tai chinh hgp nhat, ket qua hoat ding kinh doanh hgp nhat ding nhu tinh hinh km chuyen tien to hgp nhat.
III. ChuAn muc va the di) ke town ip dung
1. Tuyen bo tuan thu
Ban T6ng Giam d6c Ngan hang khang dinh bao cao tai chinh hgp nhat dinh kem dugc lap phir hop vgi cac Chuan muc Ke toan Viet Nam va He th6ng ke toan cac to chirc tin citing Viet Nam va cac quy dinh phap 11 c6 lien quan den viec lap va trinh bay bao cao tai chinh hgp nhat cho giai clop tai chinh tit ngay 01 thang 01 nam 2017 den ngay 31 than 12 nam 2017.
2. Co. so. 14p bao cao tai chinh hcrp nhAt
Bao cao tai chinh hgp nhat cua Ngan hang va cac ding ty con dugc lap phii hgp voi He tho'ng ke toan cac to chirc tin citing Viet Nam theo Quyet dinh s6 479/2004/QD-NHNN ngay 29 thang 4 nam 2004 va Thong tu s6 10/2014/TT-NHNN ngay 20 thang 3 nam 2014 b6 sung, sira doi Quyet dinh s6 479/2004/QD-NHNN; Quyet dinh s6 16/2007/QD-NHNN ngay 18 thang 04 nam 2007, Thong tu so 49/2014/TT-NHNN sira doi, be) sung mot so dieu khoan cua Che dO bao cao tai chinh d6i vai cac to chirc tin dung ban hanh kern theo Quyet dinh s6 16/2007/QD-NHNN ve He th6ng tai khoan ke toan ban hanh kern theo QD s6 479/2004/QD-NHNN cua Tho'ng d6c Ngan hang Nha nu& Viet Nam va He th6ng Chuan muc Ke toan Viet Nam do BO Tai chinh ban hanh bao g6m:
► Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh va cong b6 4 Chuan muc Ke toan Viet Nam (dgt 1);
► Quyet dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh va cong b6 6 Chuan muc Ke toan Viet Nam (dot 2);
► Quyet dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh va cong b6 6 Chuan muc Ke toan Viet Nam (dgt 3);
► Quyet dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 v6' viec ban hanh va cong b6 6 Chuan mix Ke toan Viet Nam (dgt 4); va
► Quyet dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh va cong b6 4 Chuan muc Ka Wan Viet Nam (dgt 5).
Bao cao tai chinh hgp nhat kern theo dugc lap ten co so' tuan thir cac nguyen tac va thong le Ice toan dugc chip nhan tai Viet Nam. Theo do, bao cao tai chinh hgp nhat dugc trinh bay kern Thu* minh bao cao tai chinh hgp nhSt tai ngay 31.12.2017
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trier, Thanh Ph6 HO Chi Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
theo va viec sir dung bao cao nay khong danh cho cac d61 twang khong dugc cung cap cac thong tin ve cac thit tpc va nguyen tic va thong le ke toan tai Viet Nam va hon nira }thong dugc chu dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh va luu chuyen tien to theo cac nguyen tic va thong le Ice toan dugc chap nhan rang rai a cac mr6c va lanh th6 khac ngoai Viet Nam.
Cac khoan muc khong dugc trinh bay tren bao cao tai chinh hgp nhAt nay theo Quyet dinh s6 16/2007/QD-NHNN ngay 18 thang 4 nam 2007 va Thong to s6 49/2014/TT-NHNN ngay 31 thang 12 nam 2014 ve the dO bao cao tai chinh dOi vii cac to chirc tin citing do NHNN ban hanh la cac khoan muc khong c6 s6 du.
3. Cac co. danh gia va cac &re tinh ke toan ap dung
Viec trinh bay bao cao tai chinh hap nhAt yeu cAu Ban T6ng Giam dOc phai thuc hien cac ix& tinh va gia dinh anh hurang den se; lieu bao cao cua tai san, ng phai tra ding nhu viec trinh bay cac cong ng tiem an. Cac troy tinh va gia dinh nay cling anh huong den thu nhap, chi phi va ket qua s6 lieu du phong. Cac u6c tinh nay dugc lap Oa teen cac gia dinh ve mot s6 yeu to vOi cac mirc dO khac nhau ve cha quan va tinh khong chic chin. Do vay, cac ket qua thuc to c6 the khac v6i cac treic tinh an den viec dieu chinh cac khoan muc co lien quan sau nay.
4. Co ser hup nhAt bao cao tai chinh
Bao cao tai chinh hgp nhAt bao g6m bao cao tai chinh cua Ngan hang va cua cac cong ty con cho giai clop tai chinh tir ngay 01 thang 01 nam 2017 den ngay 31 thang 12 nam 2017. Bao cao tai chinh cua Ngan hang va cac cong ty con sir dung de hap nhAt dugc lap cho ding mot kS, ke than va dugc ap dung cac chinh sach ke toan mot cach th6ng nhAt.
Cac cong ty con dugc hap nhAt toan bo ke tir ngay mua, IA ngay Ngan hang nam quyen kiem soat cac cong ty con va tier, tuc dugc hap nhAt cho den ngay Ngan hang chArn dirt quyen kiem soat dOi vii cac cong ty con.
S6 du cac tai khoan ten bang can d6i ke toan gifra cac don vi trong ding Tap doan, cac khoan thu nhap va chi phi, cac khoan lai hoac 18 nOi bo chua thuc hien phat sinh tir cac giao dich nay dugc loci trir hoan toan.
Lgi ich cua cac c6 'Jong khong kiem soat la phAn lgi ich trong lai, hoac 18, va trong tai san thuAn dm cong ty con khong dugc nam giu bai Ngan hang va dugc trinh bay rieng biet tren bao cao ket qua hoat dOng kinh doanh hgp nhAt va dugc trinh bay rieng biet vOi phAn von him cua cac c6 &rig cua cong ty mg trong phAn von chu soy him tren bang can doi ke toan hap nhAt.
IV. Chinh sfich ke toan ap dung tai TO Chin Tin Dung
1. Chuytn doi den q
Theo he thong ke toan cua Ngan hang va cac ding ty con, tat ca cac nghiep vu phat sinh cua Ngan hang va cac cong ty con dugc hach toan theo nguyen te. Tai theyi diem cuoi Icy, tai san va cong ng c6 nguon g6c ngoai to dugc quy d6i sang VND theo ty gia quy dinh vao ngdy lap bang can doi ke toan hgp nhat. Cac khoan thu nhap va chi phi bang ngoai to cua Ngan hang va cac cong ty con dugc quy d6i ra VND theo CST gia thuc to vao ngay phat sinh giao dich. Chenh Lech ty gia do danh gia lai cac tai san va cong ng bang ngoai to sang VND trong kSt dugc ghi nhan va theo doi ten khoan muc "Chenh Lech ty gia hOi dodi" teen tai khoan "V6n chit s6 hftu" va
Thuyet minh bao cao tai chinh hqp nh*Pt tpi ngay 31.12.2017 - 4 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thj Minh Khai, Quan 1, TP HCM
dugc Ick chuyan vao bao cao kat qua hoat dQng kinh doanh hop nhAt tai th6i diem cuai nAm tai chinh.
2. Nguyen tic thtrc hien hyTo nhit bao cao tai chinh
Cac bao cao tai chinh hop nhat dugc lap sir dung don vi tian to la VND, theo qui trac gia g6c va phi hop vai chuAn myc ke toan Viet Nam NIA cac qui dinh hien harsh dp dung cho cac to chirc tin dung hoat Ong tai Viet Nam.
C6ng ty con la ding ty thu6c mot trong cac truing hop sau day:
• Ngan hang hoAc Ngan hang va nguoi co lien quan cua Ngan hang so hiru tren 50% van dieu le hoac ten 50% von co phAn c6 quyan biau quyat.
• Ngan hang co quyan trijrc flap hop gian tip bi nhiem da s6 hoac tat ca thanh vien, H6i ding quan tri, H6i ding thanh vien hoac Ting giam d6c (Giarn d6c) cua ding ty con.
• Ngan hang c6 quyan sira dii, bo sung dieu le dm ding ty con.
• Ngan hang va ngu6 co lien quan cua Ngan hang Ulm tip hay gian tiep kiem soat viec thong qua nghi quyat, quyat dinh cua Dai hOi ding Coding, H6i ding Quan tri, H6i dong Thanh vien cita ding ty con.
Cac ding ty con chili su kiam soat dm Tap doan. Cac bao cao tai chinh cua cac cong ty con dugc bao gom trong bao cao tai chinh hop nhAt ke tir ngay quyan kiam soat bat dAu co hieu luc clan ngay quyan kiam soat chain dirt.
Khi c6 su khac biet gift chinh sach ke toan cua cac cong ty con va Ngan hang thi cac dieu chinh can thiat dugc thgc hien nham dam bao tinh nhAt quail cua cac chinh sach ke toan cho muc dich bao cao tai chinh hop nhAt.
Cac s6 du trong not bo Tap doan va cac khoan thu nhap va chi phi chua thvc hien tir cac giao dich not b6 dugc loci trir khi lap bao cao tai chinh hop nhat.
3. Cong cu tai chinh phai sinh va ke town phong ngira riii ro
Ngan hang va cac cong ty con ky kat cac hop ding ngoai hoi ky han va hoan dOi nham tao dieu kian cho khach hang chuyan, dieu chinh hoac giam rui ro h6i doai hoac cac rui ro thi truing khac, ding tiled Owe vu inpc dich kinh doanh cua Ngan hang va cac cong ty con.
Cac hop clang 19) hgn ngogi to
Cac hop ding kS7 hart la cac cam kat a thanh toan bang tian mat tai mot ngay trong tuang lai Oa teen chenh lech gift cac tS, gia &roc xac dinh truac dtrqc tinh tren s6 tien g6c danh Cac hop ding kST han dugc ghi nhan theo gia tri danh nglifa tai ngay giao dich va dugc dinh kjf danh gia lai, chenh lech tir viec danh gia lai dugc ghi vao khoan mix "Chenh loch t.)) gia hai doai" tren "Van chi sa hint" va dugc kat chuyan vao bao cao kat qua hoat d6ng kinh doanh hop nhAt vao cu6i nam tai chinh.
Cac hop clang hoan doi
Cac hop ding hoan dOi tian to la cac cam kat de thanh toan bang tian mat tai mot ngay trong tuong lai dua tren chenh lech gifra cac ty gia dugc xac dinh tn.roc, dugc tinh tren so tian g6c
Thuy4t minh Pao cao tai chinh hgp nh6t tai ngay 31.12.2017 - 5 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
danh nghia. S6 lien phi; tr(ii hoc chiet khAu do chenh loch ty gia giao ngay tai ngay hieu luc dm hap d6ng va tS, gia ky han nay se dugc ghi nhan ngay tai ngay hieu lgc cua hop dong nhu mot khoan flux tai san nett throng hoc khoan muc ng phai tra neu am tren bang can doi ke toan h9p nhat. Chenh loch nay se dugc phan b6 theo phuang phap dix&ng thing vao bao cao ket qua kinh doanh h9p nhAt trong su6t thiri han cua hop d6ng hoan
4. Ke toan thu nh4p lai, chi phi lai va ngieng thy thu Lai
Thu nh5p tir lai cho vay va chi phi tra lai vay dugc ghi nhan trong bao cao ket qua hoat dOng kinh doanh h9p nhAt tren co kr du thu, du chi. Lai du thu phat sinh tir cac khoan cho vay phan loci tir nh6m 2 den nhom 5 theo Thong tu 02 se khong dugc ghi nh5n vao bao cao ket qua hoat deng kinh doanh h9p nhAt. Lai du thu cua cac khoan ng nay dugc chuyen ra theo dOi a tai khoan ngoai bang va dugc ghi nh5ri vao bao cao ket qua hoat Ong kinh doanh hcp nhAt khi Ngan hang va cac ding ty con thuc nh5n.
Ngan hang c6 thuc hien cac h9p d6ng ban c6 phieu tra ch5m. Theo do, ben mua c6 nghia vu tra lai cho tiled gian chain tra theo thoa thuan tren h9p d6ng va cac phu luc hgp ding. Ngan hang ghi nhan lai tren co s6 thuc thu
5. Ke toan cac khofin thu tir phi va hoa hong
Phi dich vy vet hoa hang
Cac khoan phi dich vu va hoa h6ng dugc hach tan tren co sa du thu, du chi.
Thu nhap tic hoot clOng clau to
Doanh thu to hoat dOng dAu to chimg khoan dugc xac dinh dua tren mirc chenh lech gia ban va gia von binh quan cua chimg khodn.
Co tirc bang tien nh5n duac tir hoat dOng dau to dugc ghi nh5ri la thu nh5p khi quyen nh5n c6 tirc cua Ngan hang va cac cong ty con dugc xac lip. CO tirc bang c6 phieu va cac c6 phieu thuang nhan dugc khong dugc ghi nh5n la thu nh5p ciia Ng5n hang va cac cong ty con ma chi cap nh5t s6 luting c6 phieu.
6. Ke toan dOi yid cho vay khfich hang, ho#t dOng mua nct
6.1 Ka loan dai voi cho vay khcich hang
Cac khoan cho vay khach hang dirge cong b6 va trinh bay theo s6 du ng g6c tai thoi diem ket thiic ky ke toan.
Cac khoan cho vay ng&'n han la cac khoan co thCri hart cho vay dtroi 1 nam tinh tir ngay giai ngan. Cac khoan cho vay trung han c6 thoi han cho vay tir 1 nam den 5 nam tinh tir ngay giai ngan. Cac khoan cho vay dai han c6 thoi han cho vay tren 5 nam tinh tir ngay giai ngan.
Viec phan loci ng va 15p du pheng rui ro tin dung dugc thuc hien theo Thong tu 02/2013/TT-NHNN do NHNN ban hanh ngay 21 thing 1 !lam 2013 quy dinh ve viec phan loci cac tai san co, mire trich, phuong phap trich 15'p du phong rui ro va viec sir dung du phOng de xtir ly rui ro trong hoat Ong dm cac to chirc tin dung va chi nhanh ngan hang ntrov ngoai ("ThOng tu 02") va Thong tu 09/2014/TT-NHNN do NHNN ban hanh ngay 18 thing 3 nam 2014 ye viec sira d6i va 1)6 sung met s6 dieu dm Thong tu 02 ("Thong tu 09")
Thu* minh Pao cao tai chinh hcyp nh6t tai ngay 31.12.2017 - 6 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP RIM Trien Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Du phong cu the tai ngay 31 thang 12 nam 2017 dugc xac dinh bang du ng sau khi trir di gia tri tai san bao dam da dugc khAu trir nhan v6i tSr le du phong theo phan loai nhom ng tai ngay 30 thang 11 nam 2017. '1)7' le du phong cu the d6i vOi tong nh6m ng cu the nhu sau:
Nhom nu' Dien giai du.
TS, i'' thy
phong cu tilt
TS, 1E'
phong chung
1 Ng du tieu chuAn
(a) Ng trong han va dugc danh gia la c6 kha nang thu hOi dAy du ca ng g6c va lai dung hp; hoac (b) Ng qua han dtroi 10 ngay va dugc danh gia la c6 kha nang thu hOi dAy du ng gOc va lai bi qua hart va thu hOi dAy du ng goc va lai con lai dung thoi han.
0% 0,75%
2 Ng can chit
(a) Ng qua han tir 10 ngay den 90 ngay; hoac (b) Ng dieu chinh k5/ han tra ng lAn dAu.
5% 0,75%
3 Ng
du6i tieu chuAn
(a) Ng qua han tir 91 ngay den 180 ngay; hoac (b) Ng gia han ng lAn dAu; hoac (c) Ng dugc mien hoAc giam lai do khach hang khong dit kha rang tra lai dAy du theo h9p dOng tin dung; hoac (d) Ng thuOc mgt trong cac tivOng hgp sau day chua thu hOi dugc trong thei gian duai 30 ngay ke tir ngay c6 guy& dinh thu hOi: • Khoan ng vi pham quy dinh tai cac khoan 1, 3, 4, 5,
6 Dieu 126 LuAt cac to chirc tin dung; hoac • Khoan ng vi pham quy dinh tai cac khoan 1, 2, 3, 4
Dieu 127 Luat cac to chirc tin dung; hoac • Khoan ng vi pham quy dinh tai cac khoan 1, 2, 5 Dieu
128 Luat cac to chin tin dung. (e) Ng trong then han thu h6i theo ket luan thanh tra.
20% 0,75%
4 Ng nghi ngat
(a) Ng qua han tir 181 ngay den 360 ngay; hoac (b) Ng co cAu lai thoi han tra ng lan dau qua han duOi 90 ngay theo tiled han tra ng dugc co cAu lai lAn dAu; hoac (c) Ng CO cAu lai thoi han tra ng !An thir hai; hoac (d) Khoan ng quy dinh tai diem (d) cila ng Nhom 3 chua, thu h6i dugc trong then gian tir 30 ngay den 60 ngay ke tir ngdy 0 quy& dinh thu h6i; ho4c (e) Ng phai thu h6i theo ket lu'An thanh tra nhung qua tiled han thu h6i theo ket luan thanh tra den 60 ngay ma van chua thu h6i dugc.
50% 0,75%
Thuy6t minh bac) cao tai chinh hgp nh6t tai ngay 31.12.2017 - 7 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Nhom nu' Men giii
dty
Ty l' du .
phong cu the
TS, l'
phong chung
5 Ng c6 kha nang , mat von
(a) Ng qua han ten 360 ngay; hoac (b) Ng ca cau lai thai han tra ng lan du qua han tir 90 ngay tralen theo thei han tra ng dugc co. eau lai lan du; hoac (c) Nq co cau lai thai han tra ng ran thu hai va qua han theo thai han tra ng dugc co cau lai ran thir hai; hoac (d) Ng ca eau lai th6i hp tra ng lan thin ba trey len, ke ca chua bi qua han hoac da qua han; hoac (e) Khoan ng quy dinh tai diem (d) dm ng Nhom 3 chua thu hei dugc trong thoi gian tren 60 ngay ke to ngay co quy& dinh thu hei; hoac (f) Nq phai thu hei theo ket luan thanh tra nhtmg qua thai han thu hei theo ket luan thanh tra teen 60 ngay ma van chua thu hei dugc; hoac (g) Ng dm khach hang la t6 chirc tin dung dugc NHNN cong be dat vao tinh trang kiem soar (lac biet, hoac chi nhanh ngan hang nuac ngoai bi phong tea von va tai san.
100% 0%
Truing hgp met khach hang c6 nhieu hon met khoan ng vii Ngan hang va cac Cong ty con ma c6 bat kST khoan ng nao bi chuyen sang nhOm ng rui ro cao hon thi Ngan hang va cac Cong ty con phan loai cac khoan nq con lai cua khach hang do vao nhom ng rui ro cao hon tuong irng vii mire de rui ro.
Truing hgp ng cua khach hang dugc phan loai vao nhom ng co mirc de rid ro thap hon nhom ng theo danh sach do CIC cung cap, Ngan hang va cac Cong ty con phai dieu chinh ket qua phan loai ng theo nhom ng dugc CIC cung cap.
Co s& xac dinh gia tri va gia tri khau tr.* dm ding loai tai san bao dam dugc quy dinh trong Thong to 02.
Du phong chung tai ngay 31 thing 12 nam 2017 cling dugc lap voi mirc bang 0,75% tong so du tai ngay 30 thing 11 nam 2017 dm cac khoan ng trir cac khoan tien giri va cho vay cac t6 chirc tin dung khac va cac khoan ng dugc phan loai vao nhom ng c6 kha nang mat
NM no' cho Cong ty Quian ly tat sin cua cac TCTD Vitt Nam ("VAMC")
Ng5n hang va cac ding ty con thip hien ban ng cho VAMC theo gia tri ghi se theo Nghi dinh se 53/2013/ND-CP co hieu kit tir ngay 9 thing 7 nam 2013 ve "Thanh lap, to chirc va hoat deng cua Cong ty Quan ly tai san cua cac TCTD Viet Nam", ThOng to so 19/2013/TT-NHNN "Quy dinh ve viec mua. ban va xir 15r nq )(au cua Cong ty Quan ly tai san cua cac TCTD Viet Nam", Thuy4t minh bac cao tai chinh hcp nhht t?i ngay 31.12.2017
- 8 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chf Minh 25Bis Nguyen Thj Minh Khai, Quan 1, TP HCM
Thong to s6 14/2015/TT-NHNN va Thong tu s6 08/2016/TT-NHNN sira doi, 1)6 sung Thong tu s6 19/2013/TT-NHNN va Cong van s6 8499/NHNN-TCKT ve viec "Huang dan hsch toan nghiep vu mua ban ng xau cua VAMC va TCTD". Theo do, gia ban la s6 du ng g6c cua khach hang vay trir di s6 tien du phong cu the da trich lap nhung chua sir dung cua khoan ng xau do va nh'Sn duad dsng trai phieu dac biet do VAMC phat hanh.
Sau khi hoan thanh thu tuc ban ng xau cho VAMC, Ngan hang va cac ding ty con tien hanh hsch toan tat toan g6c va du phong cho vay khach hang va ghi nhan menh gia trai phieu dac biet do VAMC phat hanh bang gia tri ghi s6 trir di du phong cu the da trich cua khoan ng ban. Khi nhan lsi khoan ng da ban cho VAMC, Ngan hang va cac cong ty con sir dung ngutm du phong rui ro cu the da trich hang nam cho trai phieu ciSc biet de xir ly ng xau, phAn chenh lech gift du phOng rui ro (la trich lap va gia tri khoan vay/trai phieu con lsi chua thu h6i dugc se dugc ghi nhan vao bao cao ket qua kinh doanh hgp nhat tren khoan mix "Thu nhap tic hoot d :Ong khac ".
6.2 la tan hat d'Ong mua nd
Cac khoan ng mua ve dugc ghi nhan theo so tien da thanh toan de mua ng va dugc phan loci vao nhom co mirc de rui ro khong thap han nhom ma khoan ng do da dugc phan loci truerc khi mua. Neu thu dugc tien lai cua khoan ng bao g6m ca tien lai tir truerc khi Ngan hang mua khoan ng do, Ngan hang phai phan b6 s6 tien lai theo nguyen tic: (i) ghi giam gia tri cua khoan mua ng s6 tien iai trtrorc khi mua; (ii) ghi nhan la thu nhSp s6 tien lai cua kY sau khi Ngan hang mua na.
Ngan hang thuc hien phan loci ng va trich lap du phong rui ro cac khoan mua ng theo quy dinh cua phap lust ve trich lap va sir dung du phong a xir ly rui ro
7. Ke toan cac nghib vg kinh doanh va d u tir chting khoan
7.1 Chang khan kinh doanh
Phan loci vex ghi nhan
Chimg khoan kinh doanh bao g6m thong khoan ng dugc mua vori 'nue dich kinh doanh. Chimg khoan kinh doanh dugc ghi nhan ban dau theo gia g6c.
Do luang
Chung khoan kinh doanh dugc ghi nhan ban du theo gia gloc. Sau do, chimg khoan kinh doanh dugc ghi nhan ten nguyen tac thap horn giira gia tri tren s6 sach va gia tri thi truing. Lai hoac to tir viec ban chimg khoan kinh doanh dugc ghi nhan tren bao cao ket qua host ding kinh doanh hgp nhat.
Tien iai va c6 tirc bang tier' thu dugc trong thOi gian nam girt chirng khoan kinh doanh dugc ghi nhan vao bao cao ket qua host ding kinh doanh hgp nhat tren ca so thuc thu.
Dinh ky, chUng khoan kinh doanh se dugc xem xet ve kha nang giam gia. Chimg khoan dugc lap du phong giam gia khi gia tri ghi so cao horn gia thi truang dugs xac dinh theo quy dinh tai Th6ng tu s6 228/2009/TT-BTC do B6 Tai Chinh ban hanh ngay 7 thang 12 nam 2009. Trong truing hyp khOng the xac dinh dugc gia tri thi truing cua chimg khoan, cac chimg khoan se khong (lucre trich lap du phong. Du ph6ng giam gia dugc ghi nhan vao bao cao kat qua host ding kinh doanh h9p nhat ten khoan mix "Lai/(l6) thuan tir mua ban chirng khoan kinh doanh".
Thu* minh Pao cao tai chinh hgp nhat tai ngay 31.12.2017 - 9 -
Ho Chi Mirth City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chf Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
DOi veci trai phieu doanh nghiep chua niem yet tren thi tnxemg chimg khoan hoac chua Bang ky giao dich tren thi trutmg giao dich cua cac c6ng ty dai chimg chua niem yet thi tien hanh trich lap du phong rui ro theo Thong tu 02 va Thong tu 09.
7.2 Chawg khocin c &u tcr siin sang ctã ban
Phan loci va ghi nhan
Chung khoan dAu tu sari sang a ban bao g6m cac chirng khoan ng va chirng khoan von dugc Ngan hang va cac cong ty con nam gift vii mtic dich &Au tu va sari sang a ban, kitting thu6c loai chirng khoan mua vac, ban ra thutmg xuy'en nhtmg c6 the ban bit cur luc nao xet thy c6 lgi. D6i voi chimg khoan von, Ngan hang va cac ding ty con kh8ng phai la c6 'Jong sang lap; hoac la d6i tic chien lugc; hoac co kha nang chi phi nhAt dinh vao qua trinh lap, guy& dinh cac chinh sach tai chinh va hoat dOng cua doanh nghiep nhan dAu tu thong qua van ban th6a thuan cur nhan str tham gia H8i dtmg Quan tri/ Ban TOng Giam dOc.
Chimg khan von dugc ghi nhan theo gia gOc vao ngay giao dich valu8n dugc phan anh theo gia g6c trong thoi gian nam gift tip theo.
Ching khoan ng dugc ghi nhan theo menh gia vao ngay giao dich. Lai du thu cua chirng khoan tnro.c khi mua (dOi voi cht"rng khoan ng tra lai sau) hoac Lai nhan twat ch& phan 1)8 (doi \Teri chimg khoan ng tra lai trugc) dirge phan anh tren mot tai khoan rieng. PhAn chi& khiu/ phtt tri la chenh Lech am/ dtrcmg gifra gia gOc vbi gia tri cita khoan tien g6m menh gia Ong (+) lai don tich truac khi mua (neu co) hoac trir (-) lai nhan truoc chey phan b6 (neu co), ding dugc phan anh tren mgt tai khoan rieng.
Trong khoang tiled gian nam gift chimg khoan tiep theo, cac chimg khoan nay dugc ghi nhan theo menh gia va chit khAu/ phi trOi (neu co) dm chimg khoan san sang a ban dugc phan 1:16 vao bao cao ket qua kinh doanh hgp nhAt theo phuang phap dung thing trong suet thi gian con lai tx6c filth cua chalig khodn. SO tien lai nhan dugc trong thoi gian nam gift chimg khoan dugc ghi nhan theo nguyen tic: S6 tien lai d6n tich tilt& khi mua dugc ghi giam gia tri cua tai khoan tai du thu, va s6 tien lai don tich sau thoi diem mua dugc ghi nhan vao thu nhap cua Ngan hang va cac cong ty con theo phtrang phap Ong an. S6 tien lai nhan trugc dugc hach town phan 1)6 vao thu lai dAti to chimg khoan theo phut mg phap chdyng thing cho khoang thi gian dau tu chimg khodn.
Do luting
Dinh kSt, chimg khoan san sang a ban se dugc xem xet ve kha nang giam gia.
Ching khoan von dugc lap du ph6ng giam gia khi gia tri ghi s6 cao hen gia thi twang dugc xac dinh theo quy dinh tai Thong tu 228/2009/TT-BTC. Trong trtthng hgp khong the xac dinh dugc gia tri thi truing cua chimg khoan, cac chimg khoan se khong dugc trich lap du ph6ng.
Du pheng giam gia dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hgp nhAt tren khoan muc "Lai/(l6) thuan tic mua ban chieng khocin tau tu".
Ching khoan ng niem y4t dugc ghi nhan theo gia g6c trill' di du phOng giam gia chimg khoan xac dinh clua tren ty suit sinh lgi dugc niem yet tai Si Giao dich Ching khoan Ha NOi vao ngay ket that kSi ke wan.
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D6i vOi trai phieu doanh nghiep chua niem yet tren thi trtramg chimg khoan,hoac chua dang ky giao dich tren truo.ng giao dich cac dog ty chung chua niem yet thi Ngan hang va cac cong ty con tien hanh trich lap du phong rui ro theo Thong tu 02 va Thong tu 09
7.3 Cluing khotin dau to girt din ngity ddo hqn
Tr& phieu dac biet do VAMC phat hanh
Trai phieu dac biet do VAMC phat hanh la giay to có gia co thai hp do VAMC phat hanh de mua n9. xau cua Ngan hang. Trai phieu dac biet dugc ghi nhan theo menh gia vao ngay giao dich va luon dugc phan anh theo menh gia trong thai gian nam gift. Menh gia cua trai phieu dac biet dugc phat hanh tucmg img \rad khoan ng xau dugc ban va la s6 du ng g6c cua khach hang vay chua tra trir di s6 tien dp phOng cu the da trich lap nhung chua sir dpng cua khoan ng xau do.
Trong thai gian naln gii trai phieu dac biet, dinh lcSr, Ngan hang tinh toan va trich lap du phong rili ro cu the hang kS, theo huong dan tai Thong to s6 19/2013/TT-NHNN quy dinh ve viec mua, ban va xir ly ng xau cua Cong ty Quan VT tai san cua cac TCTD Viet Nam, Thong tu. s6 14/2015/TT-NHNN ngay 28 thang 8 nam 2015 va Thong tu s6 08/2016/TT-NHNN ngay 16 thang 6 nam 2016 cila NI-INN sira d6i,b6 sung mot s6 dieu dm Thong tu s6 19/2013/TT-NFINN.
Theo Thong tu s6 14/2015/TT-NHNN va Thong tu s6 08/2016/TT-NHNN, hang nam, trong thai hp 5 ngay lam viec lien ke trtro.c ngay Wong img von ngay dao hp dm trai phieu dac biet, to chirc tin dung ban ng phai trich lap day du s6 tien du phong cu the thi thieu ctia nam trich lap d6i von timg trai phieu dac biet dugc tinh theo cong thirc sau:
X(m)=-'
Y x m — (Z. + X._])
n
Trong do:
- X(.) la s6 tien du phong cu the t6i thieu phai trich lap d6i trai phieu dac biet tai nam thir m;
- la s6 tien du phong cu the da trich lap dloi von trai phieu d4c biet lily ke den het nam thir m-1;
- Y la menh gia trai phieu dac biet;
- n la tiled hp dm trai phieu dac biet (tinh bang nam);
- m la s6 Pam Ica tir thai diem phat hanh trai phieu ci6c biet den died diem trich lap;
- Z. la s6 tien thu h6i ng can khoan ng xau luy Ice den thai diem trich lap (Pam
thir m). T6 chtrc tin dung ban ng phoi hgp von Cong ty Quan Vi tai san a xac dinh s6 tien thu hoi nay.
Tai ngay trai phieu dac biet dugc tat toan, cac khoan lai phat sinh do to chirc tin dpng thu h6i duce tir khoan ng dugc h4ch toan vao "Thu nhap lai va cac khoOn thu nhap twang ttr"
Truang h9p (Zm + X._1) > (Y/n x m) thi s6 tien trich lap du phong cu the (X(.)) dugc tinh la khong (0).
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trign Thanh Ph6 H6 Chi Minh 25Bis Nguygn Thi Minh Khai, Quan 1, TP HCM
Du phong cu thg cho trai phigu dac biet dugc ghi nhan vao bao cao kgt qua hoat deng kinh doanh hop nit& cho giai clop tai chinh tir ngay 01 thang 01 nam 2017 den ngay 31 thang 12 nam 2017 ten khoan rrwc "Chi phi du phong rid ro tin dung". Trai phigu dac biet nay khong phai trich lap du phong chung.
Chiirg khoan ciciu to girt din ngay dao han khac
Chimg khoan gift dgn ngay dao han la cac chimg khoan Ng dugc Ngan hang va cac cong ty con mua han vii muc dich dau to de' huerng tai suit va Ngan hang va cac cong ty con coy dinh va co kha nAng git cac chimg khoan nay dgn ngay dao han. Chung khoan gift den ngay dao han c6 gia tri dugc xac dinh va c6 ngay dao hart cu thg. Trong tnrerng hop chirng khoan dugc ban han trugc th6i digm dao han, cac chimg khoan nay se dugc phan loai lai sang chimg khoan kinh doanh hay chimg khoan san sang a ban.
Chimg khan gift dgn ngay dao han dugc ghi nhan va do luting wan to nhu chirng khoan ng san sang a ban
8. Tien va cac khoin tifung throng tin
Tign va cac khoan tucmg duang tin bao g6m tin mat, yang, tin giri tai Ngan hang Nha ntrac, cac khoan tin giri thanh toan, tin giri tai va cho vay cac to chirc tin dung khac c6 thai han dao han khong qua ba thang kg tir ngay giri va ngay cho vay, cac khoan dau to chirng khoan c6 th6i han thu h6i hoac dao han kh6ng qua ba thang ke tir ngay mua, c6 Icha nang chuygn d6i de dang thanh met Wong tin xac dinh va khong co rui ro trong viec chuyen d6i thanh tien tai th6i diem bao cao.
9. My phong, ding nly tiem An va tai san chua xac dinh
Cam kgt ngoai bang bao g6m cac khoan bao lanh, chip nhan thanh toan va cac cam kgt cho vay 'thong hay ngang vo diet' kien va c6 thai gian thuc hien cu thg.
Viec phan loai cac khoan cam kgt ngoai bang dugc thuc hien chi nham muc dich quan ly, giam sat chit luting hoat dOng cap tin dung theo chinh sach phan loai alp dung d6i cac khoan no
Theo Thong to 02, Ngan hang khong can phai trich lap du phong cho cac cam kgt ngoai bang.
10. Nguyen tic va phtrang phap ghi nhAn thud thu nhAp doanh nghiep va chi phi thud thu nhAp doanh nghiep.
Thud thu nhap doanh nghiep hien hanh
Tai san thug va thug phai nep cho ky hien hanh va cac kS, truac dugc xac dinh bang gia tri du kien phai nep cho (hoac dugc thu hoi tir) co quan thug, Ai) citing mirc thug suit NIA cac luat thug c6 hieu hie vao ngay lap bang can dei k'g toan hop nhit.
Thug thu nhap hien hanh dugc ghi nhan vao kgt qua hoat deng kinh doanh hop nhit trir truing hop thug thu nhap phat sinh lien quan dgn met khoan nwc dugc ghi thang vao von chit ser hint, trong truing hop nay, thus thu nhap hien hanh cting dugc ghi nhan true tip vao On chit s6 hat.
Ngan hang va cac eking ty con chi dugc bit trir cac tai san thug thu nhap hien hanh va thug thu nhap hien hanh phai tra khi Ngan hang va cac ding ty con c6 quygn hgp phap dugc bit trir gift tai san thug thu nhap hien hanh v6i thug thu nhap hien Unit phai nep va Ngan hang va cac cong
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ty con du dinh thanh toan thud' thu nhap hiSn hanh phai tra va tai san thud thu nhap hiSn hanh tren ca so thuAn.
Cac bao cao thud' cua Ngan hang va cac cong ty con se chiu su kiSm tra cua ca quan thud'. Do viSc dp dung luat va cac quy dinh ve thud' d6i vai cac loai nghiSp vv khac nhau co thS dugc giai thich theo nhiSu cach khac nhau, s6 thud dugc trinh bay tren bao cao tai chinh hop nhAtcho giai clop tai chinh tir ngay 01 thing 01 nam 2017 den ngay 31 thing 12 nam 2017 co thS se bi thay d6i theo quySt dinh cu6i ding ciia ca quan thud'.
Thud' thu nhdp doanh nghiep hoan igi
Thus thu nhap "loan lai dugc xac dinh cho cac khoan chenhlSch tam thei tai ngay lap bang can d6i kS toan hop nhAt Oita co sa tinh thud' thu nhap cua cac tai san va no phai tra va gia tri ghi so caa thong dugc trinh bay tren bao cao tai chinh hop nhAt.
ThuS thu nhap hoan lai phai tra dugc ghi nhan cho tat ca nhQng chenhlSch tam thoi chiu thud', ngoai trir:
► Thud' thu nhap hoan lai phai tra phat sinh tir ghi nhan ban dAu cua mot tai san hay no phai tra tir mot giao dich ma giao dich nay khong c6 anh huang den lgi nhuan kS toan va lgi nhuan tinh thud thu nhap (hoac 18 tinh thud') tai thei diSm phat sinh giao dich.
► Cac chenhlSch tam thOi chiu thus gin liSn vai cac khoan dAu to vao cac ding ty con, cong ty lien k& va cac khoan von gop lien doanh khi Ngan hang c6 kha nang kiSm soat thOi gian hoan nhap khoan chenhlSnh tam thei va chic chin khoan chenh 1Sch tam thai se khong dugc hoan nhap trong tucmg lai c6 thS du down.
Tai san thud thu nhap hoan lai can dugc ghi nhan cho tat ca cac chenhlSch tam then dugc khAu trir, gia tri dugc khAu trir chuySn sang cac nam sau cua cac khoan to tinh thus va cac khoan tru dai thus chua sir dung, khi chic chin trong tuang lai se co lgi nhuan tinh thud' de sir dung nhirng chenhlSch tam tiled dugc khAu tax, cac khoan 18 tinh thud' va cac tru dai thud' chua sir dung nay, ngoai trir:
► Tai san thus hoan lai phat sinh tir ghi nhan ban clAu cua mot tai san hoac no phai tra tir mot giao dich ma giao dich nay khong c6 anh huOng dSn lei nhuan Ica toan va lei nhuan tinh thud thu nhap (hoac 18 tinh thud) tai theyi diSm phat sinh giao dich.
► D6i \Teri cac chenhlSch tam thai dugc IchAu trir phat sinh tir cac khoan dAu to vao cac cong ty con, cong ty lien kSt va cac khoan von gop lien doanh, tai san thud thu nhap hoan lai dugc ghi nhan khi chic chin la chenh 1Snh tam died se dugc hoan nhap trong tuang lai co thS du down dugc va c6 lei nhuan chiu thus a sir dung dugc khoan chenh Lech tam th6i do.
Gia tri ghi s6 cua tai san thus thu nhap hoan lai phai dugc xem xet lai vao ngay k let thilc giai loan tai chinh va phai giam gia tri ghi s6 cua tai san thud' thu nhap hoan lai den mirc bao dam chic chars c6 dit lei nhuan tinh thud' cho phep lei ich cua mot phAn hoac toan b6 tai san thus thu nhap hoan lai dugc sir dung. Cac tai san thud' thu nhap hoan lai chua dugc ghi nhan tru6c day throe xem xet lai vao ngay kSt thfic IcSr ke toan nam va dugc ghi nhan khi chic chin co dil loi nhuan tinh thud' trong tuang lai de co thS sir dung cac tai san thud' thu nhap hoan lai chua ghi nhan nay. Thuyet minh Pao cao tai chinh hcep nhAt tai ngay 31.12.2017
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Tai san thug thu nhap hoan lAi va thug thu nhap hoan lAi phai tra dugc xac dinh theo thud suit du tinh se ap dung cho nam tai chinh khi tai san dirge thu h6i hay ng phai tra dugc thanh toan, dua tren cac mix thud suit va luat thug c6 hidu luc vao ngay kat thitc ky ke toan nam.
Thug thu nhap hoan lAi dugc ghi nhan vao kat qua hoAt Ong kinh hgp nhAt ngoAi trir truOng hgp thug thu nhap phat sinh lien quan clan mot khoan muc dirge ghi thing vao von chit' sO• him, trong truOng hgp nay, thug thu nhap hoan lAi cling dirge ghi nhan true tip vao von chit sa him.
11. Ke toan cac khofin yen vay, Oat hanh chlrng khoin ncr, cong cu yen
Cac khoan vay chi& khAu, tai chit khAu giAy ter co gia tai Ngan Hang Nha Nu& dugc ghi nhan va trinh bay theo gia tri g6c tai thoi diem cutti ky. Chi phi di vay dugc ghi nhan trong bao cao kat qua hoot dOng kinh doanh teen ca so. du chi theo qui dinh tai thong to s6 12/2006-TT-BTC ngay 21/02/2006.
Phat hanh giAy toy co gia dugc the hien theo gia g6c. Nguyen gia cua giAy to c6 gia da phat hanh bao g6m s6 tien thu dugc tir vidc phat hanh trir di cac chi phi true tiap co lien quan den vidc phat hanh
12. Win chii ser hiru
Cdphiau phi thong
Co phiau ph6 thong dugc phan loAi la von chit so hat.
Thong du van co phdn
Ngan hang phan anh vao tai khoan thing du von c6 phAn phAn chenh ldch tang do phat hanh c6 phiau cao hon mdnh gia va chenh ldch tang, giam so vii gia mua lAi khi tai phat hanh c6 phiau quy. Cac chi phi tang them lien quan true tip clan gia phat hanh c'6 phiau ph6 thong dugc ghi nhan la mot khoan giam trir thing du von c6 phAn.
Co phiiu quy
Cac cong cu von chit soy him dugc Ngan hang mua lAi (c6 phiau quy) dugc ghi nhan theo nguyen gia va trir vao On chit sa hixu. Ngan hang khong ghi nhan cac khoan lai/(16) khi mua, ban, phat hanh hoAc huy cac cong cu von chit so. him cua minh.
Cac quy va du Off
Ngan hang thuc hien trich lap cac quy du trir sau day theo Luat cac T6 chirc Tin dung sa 47/2010/QH12 va Nghi dinh s6 57/2012/ND-CP va theo Dieu ld cua Ngan hang va cac cong ty con nhtr sau:
T3) le phan tram cz'da lai nhuan sau thug
Mire tai da
Quy du trir b6 sung von dieu ld 5% lgi nhuan sau thug 100% von dieu ld
Quy du phong tai chinh 10% lgi nhuan sau thug 25% On dieu l''
Cac quy khac thu6c ngu n von chit sa him dugc phan bo tir lgi nhuan sau thud. Vic phan bo tir lgi nhuan sau thug va vidc sir dung cac quy khac phai dugc DAi HOi d6ng Co (Ring phe duydt. Cac quy nay khong dugc quy dinh luat phap va dugc phep phan phi hat.
13. Cac dieu chinh se lqu ke toan ky tru*c: kitting có Thuyet minh bao cao tai chinh hqp nhat tai ngay 31.12.2017
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chf Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
V. Thong tin bO sung cho cac khofin muc trinh bay trong bang can d i ke town
(Don vi tinh: trieu clang)
1. Chumg khoan kinh doanh
Cuoi kv 'Au kj, 1.1. Chthig khofin Ng 4.693.398 400.000 - Chang khoan Chinh pha, chinh quydn dia phirang 3.893.398 - Chang khoan do cac TCTD khac trong nuav phat hanh 400.000 - Chang khoan do cac TCKT trong ?mac phat hanh 400.000 400.000 - Chung khoan Na nwac ngoai 1.2 Chun khoin VOn - Chang khoan Von do cac TCTD khac phat hanh - Chang khoan Van do cac TCKT trong nu& phat hanh - Chang khoan Von wore ngoai 1.3. Chirng khoin kinh doanh khac 1.4. Dtr pilling rui ro chirng khoan kinh doanh (3.000) (3.063)
TOng 4.690.398 396.937
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Ho Chi Minh City Development Joint Stock Commercial Bank Ng& Hang TMCP Phat Trien Thanh PhO Ho Chi Minh 25Bis Nguyen Thj Minh Khai, Quan 1, TP HCM
2. Cac cong cy tai chinh phai sinh va cac tai san tai chinh khac TOng gia tri
theo hyi) dtmg (theo tY gia
ngay hi0 lye HD)
Ttmg gia tri ghi so ke than (theo ty gia ngay lb bao cao)
Tai san Ong ny.
Tai ngay alai kir
1 Cling cy tai chinh phai sinh tier' q 20.802.383 - 70.098
- Giao dich kk han tien to - Giao dich hoan doi tien to - Mua Quyen ch9n tien to + Mua quyen ch9n mua + Mua quyen chon ban - Ban Quyen ch9n tien to + Ban quyen ch9n mua + Ban quyen ch9n ban * Giao dich tucmg lai tien to
3.000.000 17.802.383
- -
12.048 58.050
2 Ong cy tai chinh phai sinh khac Tai ngay dAu kir
1 Cling cy tai chinh phai sinh tien t'? 19.314.985 13.942 23.268 - Giao dich kk han tien to - Giao dich hoan gi tien to - Mua Quyen ch9n tien to + Mua quyen ch9n mua + Mua guy& ch9n ban - Ban Quyen ch9n tien to + Ban quyen ch9n mua + Ban quyen ch9n ban * Giao dich ttrang lai tien to
3.245.203 16.069.782
- 13.942
2.747 20.521
2 Cong cy tai chinh phai sinh khac
3. Cho vay khach hang
Cuoi kj1 !Au kf,
Cho vay cac to chirc kinh te, ca nhan trong nu& 100.680.250 78.850.738 Cho vay chit khAu cong cu chuyen nhuvng va cac gia'y to. có gia 1.491.581 3.059.047 Cho vay d6i vai cac to chirc, ca nhan nok ngoai 20.368 20.580 Cho vay thAu chi va the tin di.ing 2.298.173 294.007 Cac khoan tra thay khach hang 6.655
Tang 104.497.027 82.224.372
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Pho Ho Chi Minh 25Bis Nguy6n Thi Minh Khai, QuOn 1, TP HCM
- Phan tich chat hro:ng no. cho vay:
Cuni kf, Dau 10 Ng du tieu chuan 101.103.080 79.734.077 Ng can chit y 1.810.707 1.291.514 Ng duai tieu chuan 513.992 376.621 Ng nghi ng& 548.565 460.699 Ng c6 kha nang mat von 520.683 361.461
TOA ng 104.497.027 82.224.372
- Phan tich dir ng theo thol gian: Cuni ky /Au kf,
Ng ngan han 56.070.881 34.052.485 No trung han 24.238.533 29.487.894 Nq dai han 24.187.613 18.683.993
Tilng 104.497.027 82.224.372
4. Doi yeti sir thay d6i (tang/giam) ciia dy phong riii ro tin dung: phone chum' Du. phong cu the
1(37 nay S6 du dau ky 592.827 327.570 Du phong rizi ro trich lap trong ky/(Hoan nhap du phong trong ky) 166.068 628.872 Sir dung du phong rili ro tin dung trong kY (554.638)
S6 du cu6i ky 758.895 401.804
Ky trir(rc S6 du au ky 404.022 301.573 Du ph6ng raj ro trich lap trong kY/(Hoan nhap du phong trong kY) 188.805 527.047
Sir dung du phong rui ro tin dung trong ky (501.050) S6 du cu6i ky 592.827 327.570
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Then Thanh Ph6 Ha Chi Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
5. Chting khoan dAu ttr
5.1. Chting khoan dlu ttr san sang de ban a. Chimg khoan Ng b. Chimg khoan Von c. Du phOng rui ro Chung khoan san sang a ban 5.2. Cluing khoin dau ttr gift den ngay ciao han a. Gia tri chimg khoan b. Dv phong rui ro chimg khoan d'au tu Oa den ngay dao han
Tang
Dart kf,
37.063.571 23.902.918 36.285.513 23.412.661
1.132.219 854.692 (354.161) (364.435)
8.738.570 10.358.173 9.614.647 11.020.813
(876.077) (662.640) 45.802.141 34.261.091
6. G6p van, dAu ttr daih#n - Phan tIch gia tri dau tut' theo loai hinh dttu ttr
Cuoi kj) Watt tu vao cong ty con (*) Cac khoan dau tu vao cong ty lien doanh Cac khoan dau tu vao cong ty lien ket Cac khoan dau tu dai han khac 490.087 495.945 Du ph6ng giam gia dau tu dai han (111.850) (111.539)
Tang 378.237 384.406
Danh sach cac cong ty lien ket, lien doanh:
Icy nay
Gia tri hien tgi
Ty phan With, gill'
Ky truyk
Gia td hien tai
Ty p h ii n taint 0,1'
Ten Gia giv.r., (*) (1) Gia g6c (*) (*) ,1 Dau ttr vao cac
TCTD Dim to vao cticDN khcic
7. Cac khoan ncr chinh phis va NHNN fiLaLLEC Dim kf,
1. Vay NHNN
2. Tien giri cUa KBNN 3. Cac khoan ng khac
Tang 156.253
177.635
156.253
177.635
Thuy4t minh bao cao tai chinh hcip nhat tai ngay 31.12.2017 - 18 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh PhO HO Chf Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
8. Tien giri va vay cac TCTD khac
8.1. Tien giri cua cac TCTD khfic Cuoi kv tau Irf,
a. Tien gin khong kSrhan 5.070.340 4.524.040 - Bang VND 5.070.340 4.524.040 - Bang ngoai h6i b. Tien giri có kS, han 7.174.022 9.097.375 - Bang VND 6.508.000 5.773.525 - Bang ngoai hoi 666.022 3.323.850
Tang 12.244.362 13.621.415
8.2. Vay cac TCTD khac - Bang VND 22.087.916 3.949.786
Trong do: Vay chi& IchAu, tai chit khAu 20.290.116 2.597.786 Vay cam co, the chAp 1.797.800 1.352.000
- Bang ngoai h6i 2.885.100 2.113.464 Trong do: Vay chi& IchAu, tai chi& khAu 0
Vay cam c'6, the chAp 2.885.100 2.113.464 Tang 24.973.016 6.063.250
Tang tien, yang guff va vay cac TCTD khac 37.217.378 19.684.665
9. Tien girl cua khach hang - Thuyat minh theo loaf tien
Cuir Ef' EftLIEf• Tien, yang girl khong ky han 14.570.147 9.842.331 - Tien giri khong ky han bang VND 13.207.286 9.262.893 - Tien gin khong IcS7han bang yang, ngoai to 1.362.861 579.438 Tien, yang gin c6 1(5, han 105.181.448 93.036.874 - Tien giri có lcSrhan bang VND 102.969.487 91.128.542 - Tien giri có kST han bang yang, ngoai to 2.211.961 1.908.332 Tien giri van chuyen dung 537.286 229.096 Tien girt kj, quj", 248.588 191.470
Tang 120.537.469 103.299.771
10. Phat hanh giay to c6 gia thong thuimg (khong bao gom cong cu tai chinh phirc hop) Cuoi ky flan k•
Chung chi tien gfri: 5.333.000 5.167.014 Dtrai 12 thang 1.035.000 70.014 Tir 12 thang den 5 nam 4.298.000 5.097.000 Trai phi u: 4.460.000 5.860.000 Tir 12 thang den &rod 5 nam 1.460.000 2.860.000 Tir 5 nam tra len 3.000.000 3.000.000
Tang 9.793.000 11.027.014
Thuyet minh bac, cao tai chinh hqp nhAt tpi ngay 31.12.2017 - 19 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
11. Cac khofin ng khac Cuoi ky
Cdc khoan phai tra nOi bo 78.374 90.426 Cdc khoan phai tra ben ngoai 3.783.776 3.210.365 Dix phong rui ro khdc - Du phOng ai vOi cdc cam ket dua ra - Du phong cho cdc dich vu thanh town - Dkr phong rui ro khdc (du ',hang rui ro hogt &Ong khong bao gom du phong khac ddi vai tai san có not bang) Qiiy khen thuong, phuc 19i 11.079 8.995
TOng 3.873.229 3.309.786
12. Tinh hinh thu.c hign nghia vu NSNN va thug thu nh4p hail 10. 12.1. Tinh hinh thu.c hign nghia vu NSNN nam 2017
Chi tieu SO du. dAu 14
Phat sinh trong 14
SO dir cuOi 14 SO phai n'O'p SO di" n'O'p 1.Thu6 GTGT 7.344 46.821 (38.290) 15.875 2. Thug tieu thu d4c biet _
3. Thug TNDN 92.512 466.300 (493.742) 65.070 4. Thug xuAt nhAp khAu _
5. Thug sir dung von NSNN _
6. Thug tai nguyen _
7. Thug nha dAt - 153 (153)
8. Tien thug nha _
9. Cdc loai thug khdc 6.727 75.719 (71.863) 10.583
Thud mon bai - 239 (239)
Thud TNCN 6.369 68.528 (64.723) 10.174
Thud nha thciu 358 6.952 (6.901) 409 10. Cdc khodn phi,1e phi va
cdc khoan phai Op khdc - 1.125 (1.125) TOng cOng 106.583 590.118 (605.173 91.528
Thuyet minh bac, cao tai chinh hop nh6t tpi ngay 31.12.2017 - 20 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thj Minh Khai, Quan 1, TP HCM
12.2 Thui thu nhik hodn Igi a. Tai san thud thu nhik hoan kti
Cuoi kv Dau ki - Tai san thud TN hodn lai lien quan den khoan chenh Lech tarn thei dtrgc khau trir 21.238 17.311 - Tai san thud TN hodn lai lien quan ddn khoan 18 tinh thus chua sir dung - Tai san thud TN hodn lai lien quan ddn khoan uu ddi tinh thus chua sir dung - Khoan hoan nhap tai san thud TN hodn lai d'a dugc ghi nhdn
tir cac kY truoc
Tai san thud thu nhOp hofin lai 21.238 17.311
b. Thua thu nh(lp haw 19i phcii trd:
Cuoi ky Dim k' - Thud TN hodn lai phai tra phat sinh tir cac khoan chenh Lech tam thei chiu thud 0 0 - Khoan hoan nhap thud TN hodn 1ai phai tra da dugc ghi nhan
tir cac kY truck
Thud thu nh4p hoan 1#i phai tra
0
0
13. Wm chit so. hiru: 13.1. Brio cdo tinh hinh thay clai van chit him
SO du dau kk Tang trong kk Giam trong ki, SO chr cuOi 14 A 1 2 3 4
Vdn gop/vdn didu le 8.100.000 1.710.000 9.810.000 Thdng du von co phan 4.599 2.158.200 (120.544) 2.042.255 V6n dau to xay dung co ban 89 89 Co phiau quy (2) (2) Chenh Lech danh gia lai tai san _ Chenh loch tSf gia h6i dodi _ _ Quy dau to phat trien 70 70 Quy du phong tai chinh 272.105 89.007 361.112 Quy du tilt 1)6 sung von didu le 164.794 45.022 (162.000) 47.816 Qiiy khac thu6c von CSH 28.311 20.000 (3.601) 44.710 Lgi nhudn sau thud chua phan phdi/18 lay kd 747.047 1.746.473 (724.028) 1.769.492 Lai ich ciia co (long thidu so 625.630 207.919 (150.000) 683.549 Vdn chit so. hire khac -
Tong ci)ng 9.942.643 5.976.621 (1.160.173) 1 14.759.091
Thuy4t minh bao cao tai chinh hop nhat tai ngay 31.12.2017 - 21 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
13.2. ThuyEt minh ve cdc cong cu tai chinh phar hip: Trai phieu chuyen doi
- Tang gia tri - Gia tri cL phAn N9. - Gia tri cL phAn Van CSH
Co phieu tru dai
- Tang gia tri
- Gia tri cau phAn Ng - Gia tri cL phAn Van CSH
13.3. Co pilau:
Cuoiky DjllEck'
CtrailIC Thin kY
Cuoi kP Di Er
* So lugng ca phieu dang ky phat hanh 980.999.979 810.000.000 * So luting c6 phieu da ban ra cong chimg
* Co phieu Oa thong 980.999.979 810.000.000
* Co phieulzu dai * So luting Co phieu dugc mua lai
* Co phieu phi thong (208) (208) * Co phieu tru dai
* So luting Co phieu dang hru hanh
* Co phieu pha thong 980.999.771 809.999.792
* Co phieu tru dai * With gia CP dang luu hanh (clang VN) 10.000 10.000
VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH.
14. Thu nh'ap lai va cac khofin thu nh'ap ttro'ng ty• 10 nay 10 trtthc
Thu nhlap lai tien giri 197.359 156.965 Thu nha'p lai cho vay khach hang 11.589.323 9.052.755 Thu iai tir kinh doanh, dL to chimg khoan Ng: 2.314.151 1.663.479 - Thu lai tir chimg khoan kinh doanh 77.161 10.075 -Thu lai tir chirng khoan dAu to 2.236.990 1.653.404 Thu phi tir nghiep vu bao la'nh 52.513 59.809 Thu nhap iai cho thue tai chinh Thu khac tir hoat dOng tin dung 805.739 452.852
TOng 14.959.085 11.385.860
Thuyet minh bac) cao tai chinh hgp nh6t t?i ngay 31.12.2017 - 22 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chf Minh 25Bis Nguyen Thj Minh Khai, Quan 1, TP HCM
15. Chi phi Lai va cac khoan chi phi twang tir
Tra lai tien giri EL Lay Iff,
6.812.155 5.277.512 Tra lai lien vay 350.908 263.060 Tra tai phat hanh giAy to. c6 gia 1.053.005 914.654 Tra lai tien thue tai chinh Chi phi hoat dOng tin dung khac 368.189 186.708
TOng 8.584.257 6.641.934
16 Lai/ 1O than tir hoat dOng kinh doanh (mua ban) chirng khan kinh doanh: ljpEzet tnrov
Thu nhap tir mua ban chirng khoan kinh doanh 12.474 78.644 (Chi phi) ve mua ban chimg khoan kinh doanh (6.829) (Chi phi) /hoan nhap du phong rui ro chirng khoan kinh doanh 63 3.859 Lai/ 1O than tir hoat d(ing kinh doanh (mua ban) chiing khoan kinh doanh 5.708 82.503
17 Lai/ to thuan tir hoat do, ng kinh doanh (mua ban) chirng khoin dAu tu' KyLtEui 10 fru*
Thu nh4p tir mua ban chimg khoan du tu 504.650 397.435 (Chi phi) v6 mua ban chimg khoan du tu (31.528) (16.207) (Chi phi)/ hoan nhap du phong rui ro chirng khoan du tu 11.773 (230.069) Lai/18 than tir hoat dOng kinh doanh (mua ban) chirng khoan clan tir 484.895 151.159
18 Thu nh4p tir gop von, mua c6 phan trirac
Co tirc nhan dugc trong ky tir gOp v6n, du tu mua c6 phAn: * Tir chirng khoan von dau tu( hach town teen TK 15) 43.024 2.814 * Tir gop vein, dau tu dai han( hach toan tren TK 34) 857 9.471 Phan chia theo phucmg phap v6n CSH cua cac khoan dau tu vao cac tong ty lien doanh, lien ket(d6i vOi BCTC hop nhAt) Cac khoan thu nh4p khac
TOng 43.881 12.285
Thuyet minh bac) cao tai chinh hop nhAt tai ngay 31.12.2017 - 23 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trier, Thanh Ph6 HO Chi Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
19 Chi phi hoat Ong:
1. Chi nOp thud va cac khoan phi, l'e phi ISLEEld IQ &frac
2.913 2.781 2. Chi phi cho nhan vien 2.003.356 1.466.852 Trong dO: - Chi lirong va phi cap 1.811.596 1.319.641 - Cdc khoan chi dong g6p theo luong 153.802 114.022 - Chi tro. cap 28.075 25.896
- Chi khac cho nhan vien 9.883 7.293 3. Chi ve tai san 544.029 530.442 - Trong d6 khacu hao tai san of) dinh 104.991 117.244 4. Chi cho hoat Ong quan U, cong vu 1.395.624 1.163.845 Trong d6: - Cong tdc phi 43.982 36.571
- Chi ve cac hoat dOng doan the dm TCTD 3.467 2.687 5. Chi nOp phi bao hiem, bao town tien gin cila khach hang 110.839 84.241 6. Chi phi dir phong (khong tinh chi phi du phong rid ro tin dung nai va ngogi bang, chi phi du phong rid ro chitng khocin) 37.189 44.352 7. Chi phi hog dOng khdc
TOng 4.093.950 3.292.513
VII. CAC THONG TIN KHAC
20. Cac hoat Ong ngoai bang khfic ma TCTD phai chiu rili ro clang ke
21. Thong tin ve cac ben lien quan
Chi tit giao dich lan vad cac ben lien quan tai th6i diem 31 thang 12 nam 2017:
Ben lien quan Cdc giao dich So x tien Giri tien vao TK tien giri thanh town 16.771.464
CO &rig lem Rut tien tir TK tien giri thanh toan 16.810.956
Giri lien vao TK tien gUi co kS, han 4.809.872 Rut tien tir TK tien gui co kSi han 4.372.926
Gin tien vao TK tien girl thanh town 48.736.378 Rut tien tir TK tien giri thanh town 48.683.990
Cac to chirc kinh to Giri tien vao TK tien giri c6 14 han 13.682.320 ma Ngan hang d'au Rut tien tir TK tien gin c614 han 11.237.341 tu, gOp von mua co Giri tien vao TK tien giri, 14 quy va dam bao thanh
phan town 126.933 Rut Wen vao TK tier' giri, 14 quy va dam bao thanh town 126.521
Thuyet minh bao cao tai chinh hop nhet tai ngey 31.12.2017 - 24 -
Ho Chi Mirth City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trion Thanh Ph6 Ho Chf Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
Chi tiet cac khoan phai thu, phai trA vOi cac ben lien quan tai th6i diem 31 thang 12 nam 2017
Ben lien quan Ccic giao djch Phai thu Plicii trii
CO long lan Tien gin thanh toan Tien gin co kj, han Tien gin lqr quy va dam bao thanh toan
- -
7.490 603.041
46 ,
Cac to chin kink toTien ma Ngan hang dau tu, g6p von mua co
phan
Tien gin thanh toan gin c6 kST han
• i, T en gin 14 quy va dam bao thank toan
Tien gin von chuyen dimg Tien vay
- -
-
- 865.153
199.809 3.206.754
437
2 -
22. Miic dci tap trung theo khu vtrc dialj, ciia cac tai san, ding nq va cac khofin muc ngoui bang
Tong du' nu. cho vay
-h ., . Tong lien gin
Cac cam ket tin dyng
CCTC phai sinh
Kink doanh, va dau tit.
chting khoan Trong mr6c Ntrac ngoai
104.497.027 23.122.254 661.170
4.705.891 20.802.383 51.725.777
VIII. QUAN RO TAI CHiNH
23. Chinh sfich quill 15, rui ro lien quan den cac Ong cu tai chinh
Rui ro lam luon tiem an trong hoat d6ng cua Ngan hang va cac cong ty con, nhtmg dugc quan ly thong qua cac quy trinh phat hien, danh gia va kiem soat thuong xuyen tay thu6c vdo gi6i han rui ro va cac kiem sat khac. Quy trinh quan13% rid ro IA then ch6t d6i vai kha nang sinh lqi caa Ngan hang va cac cong ty con N/A mOi Ca nhan trong Ngan hang va cac cong ty con c6 trach nhiem ngan than cac rui ro lien quan den quyen han cong viec cua ho. Ngan hang va cac cong ty con d6i mat vOi cac loai raj ro nhu: run ro tin diing, rui ro thanh khodn, rui ro thi tnr6ng (dugc phan loai thanh rui ro kinh doanh va run ro khong lien quan den kinh doanh). Ngoai ra, Ngan hang va cac cong ty con cling chit' rui ro hoat d6ng.
Quy trinh kiem soat rui ro d6c lap khong bao g6m cac rui ro kinh doanh nhu nhang thay dtd dm mai trueng, cong nghe va nganh nghe. Nhang rui ro nay dugc kiem soat b6n quy trinh xay dung ke hoach chitin Itrgc cua Ngan hang va cac cong ty con.
(1) Co. cau quan 4)5 rid ro
H6i d6ng quan tri IA nhang ngu6i chin trach nhiem cho viec phat hien va kiem soat cac rui ro. Tuy nhien, tirng thanh vien rieng biet se chlu trach nhiem cho viec theo dOi va quan ly cac run ro.
(ii) 110i djng Quan tri
HOi d6ng Quan tri la nhang ngtred chlu trach nhiem giam sat quy trinh quan ly rui ro tong quat trong Ngan hang va cac cong ty con.
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(iii) Uy ban Quan ly rai ro
Uy ban Quan ly rui ro tham muu cho Hoi ding Quart tri trong viec ban hanh cac quy trinh, chinh sach thu6c tham quyen cua HO ding Quan tri lien quan den quan ly rui ro trong hoot ding Ngan hang va cac cong ty con.
Uy ban Quan ly rui ro phan tich, dua ra nhiing canh bao ve mire dO an toan cua Ngan hang va cac Ong ty con truck flitting nguy ca, tiem an rui ro co the anh hating va bien phap ph6ng ngira d& vai cac rui ro nay trong ngan hart ding nhu dai han.
Uy ban Quan 1)"r rui ro xem xet, danh gia tinh phit hap va hieu qua dm cac quy trinh, chinh sach quan tri rui ro hien hanh cua Ngan hang va cac ding ty con a dua cac khuyen nghi, de xuat d6i vai Hii ding quan tri ve nhang yeu cau can thay doi quy trinh, chinh sach hien hanh, chitin ltrac hoot ding.
(iv) Ban kiem soot
Ban Kiem soot chiu trach nhiem kiem soot quy trinh quan ly rui ro fling quat trong Ngan hang va cac ding ty con.
(v) Krjm roan not ba
Theo ke hooch kiem toan n6i ix) hang nom, cac quy trinh hoot ding cua Ngan hang va cac cong ty con se duac kiem toan phan kiem toan nii 1)0 nham kiem tra tinh day du va tinh tuan thit cua cac thit tvc. Kiem tan nii bQ thao Juan ket qua danh gia vai Ban Ting Giant doc va bao cao nhang phat hien va de xuAt len Ban Kiem soot.
(vi) He thong boo cao va do lu-o•ng rai ro
Rui ro cua Ngan hang va cac ding ty con dugc do luting bang each sir dung phuang phap phan anh ca nhang ton that du doan dtrov gan nhu phat sinh trong cac truing hop thong thuang va nhung tin that kiting du doan dugc ma chi la niang trac tinh nhang tin that thkrc to sau ding dkra ten nhting mo hinh thing ke.
Viec theo d'Oi va quart ly rid ro chit yeti dtrac thkrc hien dkra teen nhang hart mire &lac thiet lap boti Ngan hang va cac ding ty con va tuan thu cac quy dinh an toan cua NHNN. Nhung han mire nay phan anh chitin luac kinh doanh va moi truing thi truing cila Ngan hang va cac cong ty con cling nhu mac do, rui ro ma Ngan hang va cac cong ty con son sang chap nhan.
Cac thong tin ket hop tir hoot ding kinh doanh dugc kiem tra va xir ly de nham phan tich, kiem soot va phat hien sam han cac rui ro. Thong tin nay duoic trinh bay va giai thich cho Hii ding Quan tri, Ban Ting Giam die va cac tn.ring piling ban. Bao cao bao gom tong mire rui ro tin dung, du bao he thing luting hoa rui ro tin dung, cac ngoai le han mire, cac chi so thanh khoan va thay doi hi sa rui ro. Ban la'nh dao se danh gia tinh thich hop cua viec lap du phing cho nhUng tin that tin dung hang quy. Ban l'anh dao se nhan dugc bao cao tong hop moi quy cung cap day dU cac thong tin can thiet cho viec danh gia va dua ra ket Juan ve rui ro cua Ngan hang va cac cong ty con.
Dii vii tat ca cac cap trong Ngan hang va cac cong ty con, cac bao cao rui ro cu the se dugc lap va phan ph& nham dam bao rang tat ca cac piling ban kinh doanh deu cap nhat tat ca cac thong tin can thiet mot each day du va kip thii.
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(vii) Gram thie'u rai ro
Ngan hang va cac cong ty con da chit dOng sir dung cac tai san the chdp nham giam thieu rui ro tin dung.
(viii) Muc cla tap trung rid ro
Su tap trung rui ro phat,sinh khi mot se lugng cac khach hang dm Ngan hang va cac cong ty con cling quan den mot hog dOng kinh doanh, hoac cac hoat dOng kinh doanh ding tren mot khu yip dia ly, hoac co cong cac dac diem kinh to la nhimg yeu to c6 the anh huong den nghia vu thanh toan hoac quyen lgi dugc thanh toan &la nhom khach hang khi nghia vu den han do anh huong cita cac thay doi ve kinh te, chinh tri hoac cac yeu to khac.
Nhang mirc d8 tap trung tren phan anh cac mirc d8 nhay cam dm hoat dOng Ngan hang va cac cong ty con doi vai sr phg trien cua mOt khu vuc dia 17 hoac nganh nghe nhat dinh nao do.
De c6 the giam thieu cac rui ro tap trung, Ngan hang va cac cong ty con da c6 cac chinh sach va thit tpc can thiet bao gem cac huong dAn cu the nhatn da clang h6a cac danh mpc hog dOng. Theo do mire d8 tap trung rui ro tin dung se dugc kiem soat va quan V/. Ngan hang va cac cong ty con cling ap dung cac bin phap phong tranh rui ro CO chgn 19c doi voi cac nganh nghe va cac yeu to lien quan khac.
24. Rui ro thi truirng
24.1. Rfii ro Itii suit
Rui ro lai suat phat sinh do c6 nhang thay doi ve lai suAt co anh huang den gia tri cua cac cong cu tai chinh. Ngan hang va cac cong ty con se co nguy ca chiu rui ro iai suat do sr kh6ng tuang ximg hay chenh lech gift ngay dao han hoac ngay xac dinh lai lai suat cita tai san va ng phai tra va cac cong cu ngoai bang trong mot giai (loan nhAt dinh. Ngan hang va cac cong ty con quan ly rui ro nay thong qua viec can doi ngay xac dinh lai lai suat cua cac tai san va ng phai tra.
Phan tich tai san va nq phai tra theo then han dinh Igi raj suat thuc to
Thai han dinh lai lai suat thuc t6 la thai han con lai tinh tir thin diem lap bao cao tai chinh hop nhAt cho tad ky dinh lai lai suAt gAn nhAt hoac Uteri han dao han dm cac khoan mpc tai san va ng phai tra, tit)/ theo yeu to nao den sem hon.
Cac gia dinh va dieu kien sau dugc ap dung trong phan tich th6i han dinh lai lai suat thuc to dm cac tai san va ng phai tra cua Ngan hang va cac cong ty con:
► Tien mat, yang bac da qu3'f; gop von dau tu dai han va cac tai, san khac (bao gem tai san co dinh va tai san Co khac); cac khoan ng khac dugc xep loai vao khoan mpc khong chiu lai;
o. Tien giri tai Ngan hang Nha ntrov Viet Nam dugc xep loai tien giri thanh toan do do kS7 han dinh lai lai suat thuc to dugc xep loai vao khoan mpc den mot thang;
t. Thai han dinh lai lai suAt thuc to cua chimg khoan d'au tu va chimg khoan kinh doanh dugc tinh dua tren th6i gian dao han thuc to tai thai diem lap bao cao tai chinh hgp nhAt cua timg loai chimg khoan; va
Thuyet minh ban cao tai chinh hcep nhgt tai ngay 31.12.2017 - 27 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trik Thanh PhO HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
► Thai han dinh lai iai suit thuc to cua cac khoan no. NI-INN, cac khoan tien giri tai va cho vay cac TCTD khac; cac khoan cho vay khach hang; ngu6n von tai tro lay thac dAu ttr, cho vay TCTD chiu rui ro; cac khoan tien giri va vay cac TCTD khac va khoan muc tien gui cua khach hang dtrov xac dinh nhu sau:
Cac khoan muc co lai suAt c6 dinh trong suet thoi gian cua hop d6ng: thoi han dinh lai tai suAt thuc to dua tren thoi gian dao han thuc to tinh tit thoi diem lap bao cao tai chinh hop nhAt;
Cac khoan muc co lai suAt tha n6i: thoi han dinh lai lai suAt thuc to dua ten ky dinh lai lai suit gin nhAt tinh tir thei diem lap bao cao tai chinh hop nhAt.
► Thai han dinh lai lai suAt thgc to cua khoan muc phat hanh gidy to co gia dua ten th6i gian dao han thuc to cua timg loai giAy to c6 gia.
Bang dui day trinh bay th6i han dinh lai iai suit dm cac tai san va no phai tra cua Ngan hang va cac cong ty con tai ngay 31 thing 12 nam 2017.
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Tjng Tai sin
Qua hgn lading chin
ldi Du* 1 Mang Tit 1 din 3
thdng Tit tren 3
thong-6 'tang
Tit tren 6 duing -12
(hang Tit tren 1 nom
— 5 nom Tren 5 nom
I- Tien mat yang bac, da quy 1.511.629 - 1.511.629 II- Tien girl tai NHNN 1.922.256 1.922.256 III- Tien giri tai va cho vay cac TCTD
khdc(*) 19.055.168 2.806.000 - 21.861.168 IV- Chang khodn kinh doanh(*) 4.693.398 4.693.398 V- Cho vay khach hang(*) 3.393.947 7.605.900 85.818.810 1.691.708 3.282.029 2.704.633 104.497.027 VI- Hoat &Ong mua ng 7.749 - - - 7.749 VII- Ching khoan dAu tu(*) 300.000 2.971.073 1.033.211 1.857.348 2.800.000 5.704.921 27.603.705 4.762.121 47.032.379 VIII- G6p von, du tu dai han(*) 490.087 490.087 IX- TSCD va bAt dOng san du tu 1.572.387 - 1.572.387
X- Tai san C6 khac(*) 90.468 8.203.042 14.750 8.461 8.316.721
TOng tai sin 3.792.164 19.441.616 29.631.285 90.490.619 4.491.708 8.986.950 30.308.338 4.762.121 191.904.801 Ncf phai tra I- Tien giri dm va vay tit NHNN va cdc
TCTD khac 33.766.241 491.250 668.100 714.700 612.090 1.121.250 37.373.631 II- Tien girl ctia khach hang 248.722 47.482.040 22.944.027 21.612.399 22.708.415 5.540.039 1.827 120.537.469 III- Cac CCTCPS va cdc khoan ncr tai
chinh khac(*) - 70.098 70.098 IV- Vtni tai by, uy thac dAu tu, cho vay
ma TCTD chiu rill ro - - 2.882 2.870.400 54.459 2.927.741 V- Phat hanh giAy ter c6 gia 1.210.000 1.721.000 751.000 2.046.000 1.473.000 2.592.000 9.793.000 VI- Cdc khoan ng khdc(*) - 3.844.662 5.155 20.479 539 2.394 3.873.229
TOng no* phai tra 4.163.482 82.466.318 28.047.156 23.032.038 25.469.115 7.625.129 3.771.930 174.575.168 Mut ch'enh nhay cam v6i LS n(ii bang 3.792.164 15.278.134 (52.835.033) 62.443.463 (18.540.330) (16.482.165) 22.683.209 990.191 17.329.633 Cfic cam ket ngoai bang co tic dOng toi tuft clO nhay cam v(fri LS dm cfic Tai sin va cong na. (Hong) - (4.705.891) (4.705.891) Mirc chenh nhay cam LS nOi, ngoai bang 3.792.164 10.572.243 (52.835.033) 62.443.463 (18.540.330) (16.482.165) 22.683.209 990.191 12.623.742
Thuyet minh bao coo tai chinh hqp nhit tai ngay 31.122017
(*) Khong bao gjm dit phong rfti ro
- 29 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chi Minh 25Bis Nguy6n TN Minh Khai, Quan 1, TP HCM
24.2. Riii ro tien q
Riii ro tien t' la rill ro ma gia tri dm cac ding cu tai chinh bi thay d6i xuAt phat tir nhfing thay dlii s, ' ty gia.
Ngan hang va cac cong ty con ducfc thanh 10 va hot dOng tai Viet Nam vcri dEing tien bao cao la VND, d6ng tien giao dich chinh dm Ngan hang va cac cong ty con cling la VND. Cac tai san tai chinh va nq phai tra tai chinh dm Ngan hang va cac cong ty con chi' yell bang VND, mot phAn bang USD, EUR va yang. Ngan hang va cac cong ty con da dtra ra mOt he th6ng hp mirc a quan V, trpg thai dm cac d6ng tien. Trpg thai d6ng tien &roc quan li tren co so. hang ngay va chitin lugc phong ngira riii ro ducfc Ngan hang va cac cong ty con sir dung de dam bao rang trpg thai dm cac deng tien &roc duy tri trong hp mire TA.' thiet 14p.
Thu* minh bao cao tai chinh hcyp nhAt tai ngay 31.12.2017 -30-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Pho Ho Chi Minh 25Bis Nguyen Thi Minh Khai, Q0n 1, TP HCM
Chi tieu
Tai san EUR duvc quy di USD duvc quy di
Gia tri yang tien tg duvc
quy di
Cfic ngo#i to khac duvc quy
di ning
I- Tien m4t,vang bac, da quj, 111.405 407.158 22.730 66.905 608.198
II- Tien gin tai NHNN 99.696 - - 99.696 HI- Tien giri tai va cho vay cac TCTD khdc (*) 6.468.538 2.046.182 - 34.288 8.549.008
IV- Chang khoan kinh doanh (*)
V- Cong cu tai chinh phai sinh va cac tai san tai chinh khac (*) 1.024.510 - 15.861 1.040.371
VI- Cho vay khach hang (*) 7.385.786 - 54.459 7.440.245
VII- Chang khoan du tu(*)
VIII- G6p v6n, dau tu dai han(*) IX- Tai san co dinh va bat Ong san du to
X- Cdc tai san co khac (*) 66.329 2 66.331
'Ding tai san 6.579.943 11.029.661 22.730 171.515 17.803.849
Nci phai tra va von chii s6 hire: I- Tien girl dm va vay tir NHNN va cdc TCTD khac 3.551.123 3.551.123 II- Tien giri dm khach hang 37.432 3.793.397 - 98.881 3.929.710 III- Cdc cong cu tai chinh phai sinh va cac khoan ng tai chinh khdc 6.034.500 13.119 6.047.619 IV- VOn tai trg, us, thdc dau tu, cho vay ma TCTD chiu Ilk ro - 2.871.591 54.459 2.926.050
V- Phat hanh gidy t6 ce gia VI-Cdc khodn ng khdc 11.858 63.895 231 1.489 77.473 VII-VI'm vi cac quy
Tiing nv phiii till va von chit s8 hilu 6.083.790 10.280.006 231 167.948 16.531.975 Tiwg thai Hen tg nOi bang 496.153 749.655 22.499 3.567 1.271.874 Tiling thai Wen tg ngooi bang
(486.000) 210.775 881 (274.344) Trvig thai den tg n(ii, ngokii bang 10.153 960.430 22.499 4.448 997.530
(*) Khong bao gam du phong rtii ro
Thuyet minh bao cao tai chinh hgp nhat tai ngay 31.12.2017 -31-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh PhO Ho Chl Minh 25Bis Nguyk Thi Minh Khai, Quan 1, TP HCM
24.3. Riti ro thanh khofin
Rui ro thanh khoan la rui ro Ngan hang va cac cong ty con gap khO khan trong viec thuc hien nhang nghia vu cho cac khan cong no tai chinh. Rui ro thanh khoan phai sinh khi Ngan hang va cac cong ty con co the khong du kha nang thuc hien nghia vu tra ng khi nhang khoan cong ng nay den han 6 nhimg thai diem binh thuemg hoac kho khan. De giam thieu rui ro thanh khan, Ngan hang va cac ding ty con phai huy d6ng tir nhiL nguon da dang khac ngoai ngu6n von co ban dm Ngan hang va cac ding ty con, ding thai Ngan hang va cac ding ty con can co chinh sach quan ly tai san c6 tinh thanh khan linh hoat, theo dOi clang tien tuong lai va tinh thanh khoan hang ngay. Ngan hang va cac cong ty con ding can danh gia (long tien du kien,va kha nang san c6 tai san dam bao hien tai trong truang hgp can huy d6ng them nguon von.
Thai gian dao han cua cac tai san va ding ng the hien thai gian con lai cua tai san va ding ng tinh tir ngay lap bao cao tai chinh hap nhAt den khi thanh town theo quy dinh trong hop dOng hoac trong dieu khan Oat hanh.
Cac gia dinh va dieu kien sau dugc dp dung trong phan tich thai gian den han cua cac tai san va ng phai tra cua Ngan hang va cac cong ty con:
p. Tien giri tai Ngan hang Nha nuac Viet Nam dugc xep loai tien giri thanh tan, trong dO bao gom tien giri du bra bat bu6c;
I. Thai gian dao han cua chimg khan dAu tu dugc tinh (Iva ten ngay dao han dm timg loai chimg khan; ngoai trir cac khoan diu tu vao trai phieu Chinh phu, trai phieu Ngan hang Phat trien Viet Nam dugc xac dinh co kha nang thanh khan trong yang 1 thong do tinh thanh khoan cao cua cac khoan muc nay tren thi truang;
1. Thai gian den han cua cac khan ng NHNN, cac khoan tien giri tai va cho vay cac TCTD khac va cac khoan cho vay khach hang dugc xac dinh dua vao ngay den han dm hop dOng quy dinh. Thai gian den han thuc t6 c6 the thay dOi do cac khe trac cho vay dugc gia han;
► Thai gian den han cua cac khan dAu tu gop von mua co phAn dugc coi la hon mat nom do cac khoan dAu tu nay khong c6 thai gian dao han xac dinh;
► Cac khoan tien giri, lien vay cua cac TCTD khac; cac ding cu tai chinh phai sinh, cac khoan ng tai chinh khac va cac khoan tien gfri cua khach hang dugc xac dinh dua vao tinh chit dm cac khoan nay hoac thai gian dao han ten hop dOng. Tai khoan Vostro va tien giri thanh town dugc thuc hien giao dich theo yeu cAu cua khach hang va do do dugc x6p logi khong kj( han. Thai gian dao han d6i voi cac khoan vay va tien gui ky han dugc xac dinh dua teen ngay den han theo hgp dOng. Trong thuc te, cac khan nay co the dugc quay yang va do do duy tri trong thai gian dai hon then gian dao han ban diu;
1. Thai gian den han cua tai san co dinh dugc xac dinh dua vao then gian sir dung hiru ich con lai cua tai san. Bang sau day trinh bay thai han dao han cua cac tai san va ng phai tra cua Ngan hang va cac ding ty con tai ngay 31 thong 12 nom 2017.
Thuyet minh bao cao tai chinh hop nhAt tai ngay 31.12.2017 -32-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Then Thanh PhO HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Chi lieu
Tai san
Qua han Trong han
rdng Tren 3 thong Den 3 thong Den I listing
Tic tren 1 a:Ong — 3
thdng
Tit tren 3 thang — 12
thong
Tir tren 1 nom — 5
nom Tren 5 nom
I- Tien mat yang bac, di qui 1.511.629 1.511.629 II- Ti'e'n giri tai NHNN 1.922.256 1.922.256 III- Tien giri tai va cho vay cac TCTD khac(*) 19.055.168 2.806.000 21.861.168 IV- Chimg khoin kinh doanh(*) 400.000 4.138.626 154.772 4.693.398 V- Cac cong et' tai chinh phai sinh va cac tai san tai chinh khac(*) VI- Cho vay khach hang(*) 1.583.240 1.810.707 8.572.902 13.283.742 38.606.170 18.300.363 22.339.903 104.497.027 VII- Hoat dOng mua nq 7.749 7.749 VIII- ChOng khoan d'Au ttr(*) 300.000 1.233.145 470.367 6.720.449 30.116.297 8.192.121 47.032.379 VIX- Gop von, du to dai han(*) - 490.087 490.087 X- Tai san co dinh NIA bat dOng san &du to 959.795 58.566 554.026 1.572.387 XI- Tai san Co khac(*) 90.468 8.217.792 8.461 - 8.316.721 TOng tai san 1.981.457 1.810.707 41.472.687 16.568.570 45.726.619 52.613.852 31.730.909 191.904.801 Ng phai tra I- Ti6n girl va vay tir NHNN va cac TCTD khac 33.766.456 335.223 1.396.735 731.472 1.143.745 37.373.631 II- Ti'n giri cua khach hang 47.730.762 22.944.027 44.320.814 5.540.039 1.827 120.537.469 III-- Cac cong cu tai chinh phai sinh va cac khoan no tai chinh khac(*) 43.320 (31.707) 58.485 70.098 IV- V8n tai trg, LIS/ Mac au tax, cho vay ma TCTD chin rui ro 1.000 691 2.926.050 2.927.741 V- Phat hanh giay to có gia 1.210.000 1.721.000 2.797.000 1.473.000 2.592.000 9.793.000 VI- Cac khoan no khac 3.757.903 50.199 42.415 33 22.679 3.873.229 'Piing ng phai tra 86.508.441 25.018.742 48.616.449 7.745.235 6.686.301 174.575.168 Mac chenh thanh khoan rang 1.981.457 1.810.707 (45.035.754) (8.450.172) (2.889.830) 44.868.617 25.044.608 17.329.633
Thuyet minh boo coo tai chinh hop nhat tat ngay 31.12.2017
33
HO DIAIG HOANG QUYEN
Ke Tam TruirngThAL. (1()% ghi r5 hp ten
TP. IM Chi Minh, ngay 25 thcing 01 nom 2018 Ngtroi dai din theo ifip 1u4t
hi r5 hp en) faooub
NGAN HANG THONGIAAI CO PHAN
PHAT TRlgN THANH PHo Ho CHI MINH
TP. H6 C''''‘1/4 GIAM DOC INH
WI& gdic
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chf Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Ngurtri Lap Bieu (Kg, ghi r5 hp ten)
ye %Xi Whao
Thuyet minh boo coo tai chinh hap nh6t tai ngay 31.12.2017