ngan hang wong nghi§p va phat wong th6n vi§t...
TRANSCRIPT
I BAN SAO
Ngan hang Wong nghi§p va Phat then Wong th6n Vi§t Nam
Bac) cat) tai &inn hang
Ngay 31 thang 12 nam 2017
NGAN HANG N6NG NGHI&P VA PRAT TRIEN NoNG THoN Vl(T NAM
SAO Y BAN CH1NH
S6 110 /SY-VP Ngay'6/ beim H VAN PHoNG
NGAN HANG A
N6NG NGHO VA PHAT TR
r ONG TH-N VItT NAM
01.
PRO VAN PHONG
gteany tnied4 cefriv
Ng5n hang N6ng nghiep va Phat then N6ng th6n Viet Nam , I BAN SAO!
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MC Lt)C
9 Trang
Th6ng tin chung 1 - 2
Bao cao cOa Ban T6ng Giam CI& 3
Bao cao kiem Wan dOc lap 4- 5
Bang can dei Ice Wan hang 6 -8
Bac) cao ket qua hoat Ong kinh doanh riOng
Bao cao chuyen tin to hang 10- 11
Thuyet minh bao cao tai chInh riong 12 -
Ng5n hang N6ng nghi'56 va Phat then Nong than Vie't Nam
THONG TIN CHUNG
BAN SAl ti' THONG TIN VE NGAN HANG
Ngan hang N6ng nghiep va Phat trien NOng then Viet Nam ("Ngan hang"), ten giao djch quec te bang tieng Anhla Vietnam Bank for Agriculture and Rural Development (gal tat la "Agribank"), la ngan hang thtrang mai Nha nut duvc thanh lep ti nut COng h6a xa hi Chu nghia Viet Nam.
Ngan hang dut thanh lap ngay 26 thang 3 nam 1988 theo Du* Binh se) 53/HOST cOa Chu tich Hoi &mg BO trutng vol ten pi là Ngan hang Phat then Neng nghiep Viet Nam. Sau B6, Ngan hang dei ten thanh Ngan hang N6ng nghiep Viet Nam theo Quyet dinh só 400/CT ngay 14 thang 11 nam 1990 c6a Thu tvang Chfnh phO nut Gen° h6a Xa hi Chu nghia Viet Nam. Theo Quyet dinh so 280/Q0-NH5 ngay 15 thang 11 nam 1996 va Quyet Binh s6 1836/QD-TCCB ngay 28 thang 12 nam 1996, Ngan hang ea dei ten mOt In raa thanh Ngan hang N6ng nghiep va Phat hien NOng them Viet Nam ntar hien nay. Ngan hang It doanh nghiep Nhe nut dac biet Hut t6 chin theo m6 hinh tong cOng ty Nha nut, CO thai han hoat Ong la 99 nam.
Ngay 30 thang 1 nam 2011! Ngan hang Nha nut Viet Nam dã ban hanh Ouy4t dinh so 214/Q0-NHNN phe duyet viec chuyen d6i hinh thirc so' hcru cãa Ngan hang N6ng nghiep va Phat triOn Neng th6n Viet Nam tip Doanh nghiep Nha nut sang COng ty TNHH met thanh vien do Nha nut lam ch6 so Ngay 26 thang 4 nam 2012, Ngan hang thqc hien Hang ky kinh doanh la COng ty TNHH Met thanh vien theo $O dang k9 kinh doanh 0100686174.
Haat Ong chinh cua Ngan hang bao góm huy dOng va nhan hen ngan hpn, trung hen va dal hen tit cac tO chirc va ca nhan; cho vay nOn hen, trung hen va dai hen dôi %/al cac to chirc ve ca nhan tren ca tinh chat va kha nang nguon von cOa Ngan hang; thqc hien cac giao dich ngoai te, cac dich \iv tai trq thuang mai go& te, chiet khau thvang phieu, trai phieu va cac giAy to' c6 gib kit, va cac djch \iv ngan hang khac duvc Ngan hang Nha nut Viet Nam ("NHNN") cho phep.
HOI SONG THANH VIEN
Cac thanh vien HOi clang Thanh vien cua Ngan hang trong nam tai chinh ket thOc ngay 31 thang 12 nam 2017 nhty sau:
F16 va tan Chirc vv Ngay b6 nhiem/tai 66 nhiam
Ong Trinh Ngqc Khanh Ong Phan arc An Ong Tiet Van Thanh
Ong Nguyen Van Minh Ong Nguyen Sang Hang Ong Phpm Hoang arc Ong Nguyen Viet Manh Ong Nguyen Ngac Ong Nguyen Minh Trf
Ong Sang Van Quang Ong H6 Van San
Cho tjch Ph6 Chu tich Thanh vier) Kiem TOng Gam doe Thenh vien Thanh vien Thanh vien Thanh vier) Thanh vien Thanh vien
Thanh vien Thanh vien
B6 nhiem ke ngay 6/6/2014 BO nhiem Ice ngay 6/6/2014 BO nhiem ke ngay 6/6/2014
86 nhiem ke ngay 6/6/2014 BO nhiem ke tip ngay 6/6/2014 BO nhiem ke lily ngay 6/6/2014 BO nhiem ke to, ngay 6/6/2014 B6 nhiem Ice ngay 6/6/2014 BO nhiem ke ngay 22/10/2012 Tai b6 nhiem ke tCr ngay 22/10/2017 66 nhiem Ice ngay 10/6/2015 136 nhiem ngay 29/7/2016
1
HOi Bring Thanh
NGAN HONG HG
VA P HAT ONG
VItT Ngoc Khanh
RICH HoN
Ngan hang N6ng nghiep va Phat then N6ng th6n Viet Nam
BAo cAo Ca; BAN TONG G1AM DOC
I BAN SAT"
%.
Ban Tong Gam Mc Ngan hang N6ng nghiep va Phat then N6ng th6n Viet Nam ("Ngan hang") de trinh HOi ding Thanh vien bao car) nay va bao carp tai chinh rieng cua Ngan hang cho nam tai chinh ket th0c ngay 31 thang 12 nam 2017.
TRACH NHISM CCIA BAN TONG GIAM pec NGAN HANG obi vOl BAo cAo TAI CHINK RIENG
Ban Tong Gam thic Ngan hang chiu trach nhiem dam bao bao cao tai chinh rieng cho King nam tai chinh phan anh trung thut va hqp 19 tinh hinh tai chinh rieng, ket qua hoat dOng kinh doanh rieng va tlnh hinh Ityu chuyOn ben te rieng cOa Ngan hang trong nam. Trong qua trinh lap bao cao tai chinh rieng nay, Ban Tong Clam Mc Ngan hang cen
Iva chon cac chinh sach Ice toan thich hqp ye ap dung cac chinh sach nay mOt tech nhat guar);
thqc hien cat danh gia va vac tinh mOt cach hqc 19 ve than trong;
neu r6 cac chuan mut ke toan ap dung cho Ngan hang c6 dutc tuan thit hay kh6ng va tet câ nhung sai lech tong yeu so veri nhOsng than mqc nay 85 duct trinh bay va giai thich trong bao cao tai chinh rieng; va
0, lap bao cao tai chinh rieng tren ca so, nguyen tat hopt dfOng lien tuc tr0, trutng hqp khOng the cho rang Ngan hang se tiep tvc twat Ong.
Ban Tong Gam cloc Ngan hang chju trach nhiem dam bao viec cac s6 sach Ice toan thich help duct Ikru girt d4 phan anh tlnh hinh tai chinh rieng cria Ngan hang, vdei rnOt dO chinh xac hqp 19, tai bet k9 the!' diem nao va darn bao rang cac so sach Ice toan Wan th0 voti he th6ng Ire toan ea dtrqc ap dung. Ban Tang Clam MSc Ngan hang tang chiu trach nhiem ye viec quan19 cat tai san cOa Ngan hang va do d6 phai thqc hien cac bien phap thich hop d6 ngan than va phat hien cac hanh vi gian Ian va nhO,ng vi pham khac.
Ban Tong Clam Mc Ngan hang cam ket vcfri HOi dOng Thanh vien rang Ngan hang ea tuan thO nhOng yeu ceu neu tren trong yiec leg bao cao tai chlnh rieng kern theo.
GONG B6 COA HOI BONG THANH VIEN
Theo 9 kien cua HOi Ming Thanh vien, bao cao tai chinh rieng kern theo phan anh trung thqc va hqp 19 tinh hinh tai chinh rieng cOa Ngan hang vac) ngay 31 thang 12 nam 2017, ket qua hopt dOng kinh doanh rieng va tlnh hInh chuy6n tien te rieng cho nam tai chinh ket thric cOng ngay ph(' hqp vdi cac ChuOn mut Ke toan Viet Nam, He thong Ke toan cac 16 chirc Tin dung Viet Nam, cac quy dinh cOa Ngan hang Nha mitt Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh rieng.
Ngan hang c6 cac cOng ty con nhu, ducc trinh bay trong bao cao tai chinh. Ngan hang Ca lap bao cao tai chinh rieng nay nham dap Ong cac yeti chu ye c6ng b6 th6ng tin, cv the la theo quy Binh Nghj djnh se 81/2015/ND-CP ngay 18 thang 9 nam 2015 ye COng b6 Th6ng tin elm Doanh nghiep Nhá nutc. COng theo quy djnh tai cac van ban nay, Ngan hang cOng ea lap bao cao tai chinh hqp nhat cOa Ngan hang va cat cang ty con cho nam tai chinh ket th0c ngay 31 thang 12 nam 2017 ("bac, cao tai chinh hqp nhat") de ngay 29 thang 3 nem 2018.
Nguti sO, dung bac) cao tai chinh rieng nen dot bao coo nay cOng vbi bao cao tai chinh hqp nhat n6i tren äé c6 duct cat thong tin day CO ye tinh hInh tai chinh hqp nhat, Wet qua hot dOng kinh doanh hop nhat ye tinh birth Ikru chuyen tien te hqp nhat cOa Ngan hang va cac c6ng ty con.
Ha NOi, Viet Nam
Ngay 29 thang 3 nam 2018
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BAO CAO KIENI TOAN DOC LAP
Kinh Chu ser hem Ngan hang N6ng nghitp va Phat trier' kiting then Vitt Nam
Chung t6i da kiem toan bao cáo tai chinh rieng kern theo cua Ngan hang Nang nghiep va Phat trien Nang their) Viet Nam ("Ngan hang") ducc lap ngay 29 thang 3 nam 2018 va duvc trinh bay W, trang 6 den trang 83, bao gem bang can d6i ke toan rieng tai ngay 31 thang 12 nam 2017, bao cao ket qua hoat dOng kinh doanh hong ve bao cao lot chuyen tien te rieng cho nam tai chinh ket th6c cOng ngay vá cac thuyet minh bao cao tai chinh rieng kern theo.
Trach nhiOm cue Ban TOng Clam d6c Ngan hang
Ban Tong Gam d6c Ngan hang chju trach nhiem ye viec lap va trinh bay trung thiyc va hap 19 bao cao tai chinh rieng cua Ngan hang theo cac Chuen mut Ka Wan Viet Nam, He thong Ke toan cac TO chtYc Tin dung Viet Nam, cac quy dinh ctia Ngan hang NS nutc Viet Nam va cac quy djnh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh Jiang va chiu trach nhiem ye kiem scat nOi bal ma Ban Tong Gam dOc xac dinh la can thiet de dam bao cho viec lap vá trinh bay bao cao tai chinh rieng kh6ng CO sal sot trong yeu do gian Ian hoac nham Ian.
Mich nhiOm caa Klein toan vier)
Trach nhiem coa chung t6i la diva ra 9 kien ye bao cao tai chlnh rieng dtra tren ket qua da cualc kiem toan. ChOng tei da tien hanh kiem toan theo cac Chuan mut kiem toan Viet Nam. Cac chuen mut nay yeu thu chung toi tuan tht) chuAn rrityc va cac quy dinh ye do din nghe nghiep, 15p ke hoach va thvc hien cuac kiem toan de dat duct sty dam So hap 19 ye viec lieu bao cao tai chinh rieng cUa Ngan hang c6 cOn sal sat trong yeu hay khang.
Gong viec kiem toan bao gam thvc hien cac thu tuc nham thu thap cac bang cht:mg kiem toan ye cac se lieu ya thuyet minh tren bao cao tai chinh hang. Cac thu tuc kiem toan dupc luta chon dva tren xet doan Sa kiem toan viOn bao gem danh gia rUl ro c6 sal sat trong yeu trong bao cao tai chinh hang do gian lan hoac nharn Ian. Khi thtyc hien danh gia cac rui ro nay, kiem Wan vien d5 xem xat kiem scat ,Si ba cUa Ngan hang lien quan den viec lap va trinh bay bao cao tai chinh rieng trung thtyc, hap 19 nharn thiet ke cac thU tuc kiem Wan phu hop veri tinh hinh thtyc te, tuy nhien kh6ng nham muc dich diva ra 9 kik vO hieu qua coa kiem soat nal ba cUa Ngan hang. Gang viec kiem toan ding bao gam danh gia tinh thlch hap Sa cac chinh sach ke Wan dtrac bp dung vá tinh haply cOa cac utc tinh ke Wan ci:Ja Ban Tong Gam dOc ding nhty danh gia viec trinh bay tang the bao cao tai chinh rieng.
ChOng tai tin Wang rang cac bang chi:mg kiem toan ma chOng t6i da thu thap dupc la day dU vá thich hap de lam ca sa cho 9 kien kiem toan cue chting t6i.
kien ctia Kieft) toot? vier?
Theo 9 kien cua chOng tOi, bao cao tai chinh rieng da phan anh trung thtyc vá hqp 19, Van cac khia canh trong yeu, tinh hinh tai chinh rieng cos Ngan hang vao ngay 31 thang 12 nam 2017, ket qua hoat clang kinh doanh rieng va tinh hinh Ityu chuyen lien te rieng cho nam tai chinh ket thOc cOng ngay phu hap vayi c5c Chuen mtic Ke toan Viet Nam, He thong Ka Wan cac TO chCyc Tin dung Viet Nam, cac quy Binh cua Ngan hang Nha nutc Viet Nam va cac quy dinh phap19 c6 lien quan den viec lap va trinh bay bao cao tai chinh rieng.
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Ngan hang Nang nghiep va Phat then N6ng th6n Viet Nam
BANG CAN DOI KE TOAN RIENG tai ngay 31 thang 12 nam 2017
B02/TCTD
1 B .AN SAO
TAI SAN
Thuy4t minh
31/12/2017 trieu Clang
31/12/2016 triau caking
Tihn mat, yang bac 5 12.083.248 11.742.735
Tin Ngfin hang Nha nut ("NHNN") 6 25.867.150 21.496.889
Ti4n girl va cho vay cac TCTD khac 7 73.645.937 51.338.202 Tin girl tpi cac TCTD khac 21.043.040 18.892.633
Cho vay cac TCTD khac 52.636.271 32.507.311
Do, phong IÜI ro (33.374) (61.742)
Chamg khoan kinh doanh 8 36 37
ChOng khoan kinh doanh 291 295
Do, phOng rid ro chi:mg khoan kinh doanh (255) (258)
Cac cong cy phai sinh va cac tai san tai chInh khac 9 1.279 22.943
Cho vay khach hang 863.575.842 732.359.876 Cho vay khach hang 10 876.237.910 744,814.617
Doi phong 1Qj ro cho vay khach hang 11 (12.662.068) (12.454.741)
Chtrng khoin diu to, 12 149.712.614 157.883.412
ChUng khoen dau san sang c54 ban 12.1 127.147.735 120.233.921
Chimg khoen du tu, giO, den ngay dao hen 12.2 44.742.784 49.507.256
Dy, phOng rid ro chOng khoan eau hy 12.3 (22.177.905) (11.857.765)
Gap v6n, diu ttr dai han 13 1.708.974 1.903.567
Dau kr vac) c6ng ty con 13.1 2.391.508 2.501.580 St VOn gop lien doanh 13.2 8.206 8.206 71k Du tu, vao c6ng ty lien ket 13.3 52.900 52.900 MG Dàu tu, dal hen khac Dy, phong giam gia Oen hr dal hen
13.4 13.5
26.800 (770.440)
191.800 (850.919)
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Tel san c6 Binh him hint 14.1 5.547.692 5.233.461
Nguyen gia tai san cO dinh 14.309.632 13.042.203
Hao mon tai san c6 Binh (8.761.940) (7.808.742)
Tel san c6 dinh thud, tai chinh 14.2 152.056 205.636
Nguyen gia tai san co dinh 296.832 311.274
1.001.204.753
Hao mem tai san cO dinh (144.776) (105.638)
rai sari c6 Clinh v6 hinh 14.3 2.073.334 2.084.609
Nguyen gia tai san co dinh 2.944.120 2.826.327 Hao mOn la' san cO dinh (870.786) (741.718)
Tai sin CO khac 15 17.579.596 16.933.386 Cac khoan phai thu 15.1 4.859.930 4.788.538 Cac khoan lal, phi phai thu 15.2 11.784.896 11.847.967 Tai san CO khac 15.3 1.509.523 835.865 Cac khoan di,r phOng rai ro cho cac tai san Co nOi bang khac 15.4 (574.753) (538.984)
TONG TAI SAN 1.151.947.758
—
Ng5n hang N6ng nghiOp va Phat then N6ng th6n ViOt Nam
BANG CAN DOI KE TOAN RIENG (tiep theo) tai ngay 31 thang 12 nam 2017
B02/TCTD
I BAN SAC
Ng pNiki TRA
Thuyet minh
31/12/2017 Neu Bong
31/12/2016 triOu Bong
Cac khoan nq Chinh ph() va NHNN 16 36.468.288 27.185.688
Tien girl va vay cac TCTD khac 17 5.896.927 3.362.220 Tien girl cOa cac TCTD khac 5.114.049 3.190.971 Vay cac TCTD khac 782.878 171.249
Tien girl cd khich hang 18 1.007.850.531 866.004.701
Ven tai trq, ely thac du tw, cho vay TCTD chiu reii ro 19 7.554.040 18.060.996
Phat hanh giey to' c6 gia 20 16.999.525 16.468.313
Cac khaki nq khac 21 23.487.377 20.892.134 Cac khoen lal, phi phai tra 21.1 16.973.848 13.140.630 Thue TNDN hoan la' phai tra 22.2 385 414
Cac khoan phai VA va c6ng nq khac 21.2 6.513.144 7.751.090
TONG Ng pNiu IRA 1.098.256.688 951.974.052
VON CHO See HCPU
Von va cac qui( 23 53.691.070 49.230.701
Vein c0a TCTD 23.1 30.559.247 29.331.177 Von dieu le 30.354.513 29.126.443 4. Von khac 204.734 204.734
&N. Q09 caa TCTD 23.2 16.394.394 16.482.608 ;HI.
Lal nhuan chwa phan ph& 23.1 6.737.429 3.416.916 TR. He
TONG VON CHO SO' HO'U 53.691.070 49.230.701 itkt•
TONG ND' PHAI IRA VA VON CHO Ste HOU 1.151.947.758 1.001.204.753 it-
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Nguti ;Op: Ngutri phe duyet:
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Ngan hang N6ng nghiep va Phat trien N6ng th6n Viet Nam
BANG CAN DOI KE TOAN RIENG (tiep theo) tai ngay 31 thang 12 nam 2017
1302/TCTO
I BAN SAO
CAC CHI TIEU NGOAI BANG CAN IDGI KB TOAN RIENG
Thuyet mink
31/12/2017 triau dog
31/12/2016 triOu cI6ng
Bao lanh vay von 241.086 279.971 Cam ket giao dich hoi &Ai 20.121.552 1.109.236
- Cam kat mua ngopita 5.100.092 244.500 - Cam kat ben ngopi tØ 5.333.860 182.239 - Cam kat giao (itch hoan 561 9.687.600 682.497 - Cam St giao dick tuvng lai Cam ket cho vay khOng hOy ngang Cam ket trong nghiep yid LC 5.780.827 4.801.211
BA° lanh khac 37 19.550.447 19.423.241
Cac cam ket khac 969.684 169.684
ng PhOng Van Hung t'ltrtragtriet Van Thenh Ke toan Trutng ong Giam Mc
Ba Nguyen TM Ly Rho Trutng Ban Tai chinh - Ke loan
HA N0i, Viet Nam
NA, 29 thang 3 nam 2018
Ngutei lep: Nguti phe duyet:
Ba Nguyen Thi Ly Ph6 Trutng Ban Tai chInh - Ka loan
ng PhUng Van Hvng Qu Ke toan Trutng
Ti- t Van Thenh Tong Giam Bac
Ngan hang NOng nghrep va Phat then Nong th6n ViOt Nam B03/TCTD
I BAN SAO BAO CAO KET QUA HOAT DONG KINK DOANH RIENG cho nam tai chfnh ket thOc ngay 31 thang 12 nam 2017
Thu nhep lai va cac khoan thu nhap ttrang tv Chi phi Jai va cac chi phi Wang tv
Thu nhap lai thuin
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Lai than mua ban chtling khoan kinh doanh
Lai/(16) thuAn Ut mua ban chirng khoan dAu tu,
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Lai thuin tir hog Ong khic
Thu nhap tip gap v6n, mua c6 pt.&
T6ng thu nhap hot dOng
Chi phi hog dOng
Lqi nhuan thuAn to, hog dOng kinh doanh trutc chi phi dy, phong rUi ro tin dyng Chi phi dkr phang raj ro tin dung
Tang lqi nhuan trutc thuo
Chi phi thu e TNDN hien hanh Thu nhap/(chi phi) thue TNDN hoan 'pi
Chi phi thuo TNDN
Lqi nhuan sau thu6
Thuyet minh
2017 tri6u Cl6ng
2016 MO ding
24 79.995.896 68.011.928 25 (45.880.596) (39.500.730)
34.115.300 28.511.198
4.207.381 3.473.552 (1.623.156) (1.315.449)
26 2.584.225 2.158.103
27 520.621 501.148
28 6
29 176.762 (80.088)
5.585.348 4.771.128 (469.658) (476.023)
30 5.115.690 4.295.105
31 167.545 91.890
42.680.149 35.477.356
32 (19.099.530) (18.217.451)
23.580.619 17.259.905 33 (18.514.354) (13.048.086)
5.066.265 4.211.819
22.1 (1.005.711) (823.752)
22.2 29 (233)
(1.005.682) (823.985) :c
4.060.583 3.387.834
Ha NOL Viet Nam
Ngay 29 thang 3 nam 2018
Ngan hang N6ng nghiep va Phat trien N6ng th6n \trot Nam
atiko CAO LU'U CHUYEN TIEN re RIENG cho nam tai chi/1h ket thijc ngay 31 thang 12 nam 2017
LU'U CHUYEN TIEN TO' HOATDONG KINH DOANH
Thuyet minh
2017 triOu cl6ng
2016 triOu (56ng
Thu lal vã cac khoan thu nhap tuang tu, nhan dtrqc 80.058.967 65.894.848 Chi lai va cac khoan chi Wang tkr ea tra (42.047.379) (36.163.363) Thu nhap tO, hopt Hang dich vu nhan dirge 2.584.226 2.159.608 Chenh lech s6 tien thut thu/thut chi tO, hopt Bang kinh doanh (ngopi te, yang bpc, chUng khoan) 686.650 501.148 Chi phi khac (324.327) (372.149) Tien thu cac khoan nq ea ducc x6,19 xoa, 1)0 dap bang ngutm du, phang rOi ro 5.435.302 4.659.288 Tien chi cho nhan vien ve hoat ging quart 19, cOng vu (17.210.902) (17.985.403) Tien thue thu nhap thisc nap trong nam 22 (1.042.045) (817.782)
Lwu chuy6n Uhl than t.cp hot dOng kinh doanh trutec nhCpng thay 861 ye tai sin va von km Ong 28.140.492 17.876.195
NhiFng thay C16i v tai san hopt clOng (Tang)/giarn cac khoan tien gCri va cho vay cac TCTD khac (17.403.555) 12.817.219 Giam/(tang) cac khoan ye kinh doanh chOng khoan 2.850.662 (45.163.324) Giam/(tang) cac cOng cu tai chInh phai sinh va cac tai san tai chinh khac 21.664 (8.341) Tang cac khoan cho vay khach hang (131.423.293) (118.456.849) Si) dung nguem du, phang den dap ton that cac khoan (tin dung, chomg khoan, dau tu, dai hpn) (8.004.517) (4.190.356) (Tang)/giam khac ye tai san hoat dOng (1.458.454) 1.151.332
NhOng thay cflOi v6 c6ng nty hopt clOng Tang cac khoan nq Chinh phO va NHNN 9.282.600 10.058.708 Tang/(giam) cac khoan tien N/A vay cac TCTD 2.534.707 (46.590) Tang tien cOa khach hang 141.845.830 102.593.383 Tang phat hanh giay c6 gia (ngopi tit giay to' c6 gia phat hanh duqc tinh vac) host diang tai chlnh) 531.212 4.088.007 (Giarn)/tang von tai trq, u9 thac d6u tu,, cho vay ma TCTD chiu rôi ro (10.506.956) 4.408.546 Gam khac ye cOng nq hopt Bang (2.029.895) (403.897) Chi tCP cac guy cua TCTD
LIPU chuy6n lien thuan tip/(sCP dung yao) hot Ong kinh doanh 14.380.497 (15.275.967)
LU'U CHUYEN TIEN To' HOAT BONG DAU TIP Mua sam tai san ce dinh (1.469.313) (1.439.682) Tien thu tO, thanh 19, nhuceng ban TSUI) 4.715 7.966 Tien chi Hi, thanh19, nhvong ban TSCO Tien chi di& kr, gap van vao etc dun v khac Tien thu ("au tu, gap von vao cac dan v khac 403.854 250.220 Tien thu c6 tCrc vá Icri nhuan du,qc chia tir cac khoan dau ttr, g6p van dai hpn 38.763 91.890
UPU chuy6n ti4n thuin sCP dung vao hog Ong diu tus (1.021.981) (1.089.606)
10
Ng5n hang N6ng nghi5p va Phat trien N6ng th6n Vi5t Nam
sAo CAO LLYU CHUYEN TIEN -re RIENG (ti6p theo) cho narn tai chInh kat th6c ngay 31 thang 12 nam 2017
LU'U CHUYEN TIEN TO' HOAT BONG TAI CHiNH
Thu* mirth
2017 tOu clang
2016 triau clang
Tang von di6u le 23.1 1.228.070 122.802
chuyen tin tic hot Ong tai chinh 1.228.070 122.802
Lim chuyen tin than trong nam 14.586.586 (16.242.771)
Tien vh cac khoan twang throng hen du nam 87.316.200 103.558.971
Tien va cac khoan twang ducmg tin cu6i nam 34 101.902.786 87.316.200
Nguti I6p: Nguti phe duyat:
BA Nguyen Thi Ly Ph6 Trtromg Ban UI chInh - Ka toan
az6B617 N•
N_GAN HANG a NO
VA PRAT E14 * uontThâN *
P. a VIOT NAM O-
- g Pheng Van Hung Qu Ke toan Trutng
he d at:
t Van Thanh Tong Gam Cf6c
Ha N0i, Vitt Nam
Ngay 29 thong 3 nam 2018
11
Ngan hang N6ng nghiep va Phat trien N6ng th6n Viet Nam
THUYET MINH BAO CAO TAI CHINN RIENG tel ngay 31 thang 12 nam 2017 ve cho nam tai chlnh ket thtic ding ngay
I fiXRDsAo
1. DAC DIEM HOAT DONG CCIA NGAN HANG
Ngan hang Nang nghiep va Phat tri6n Neng their) Viet Nam ("Ngan hang"); ten giao djch guk ta bang tiang Anh la Vietnam Bank for Agriculture and Rural Development (pi tat la "Agribank") là ngan hang thiyang mai Nhe nut duct thanh lap tel nut Ceng hea Xa hi Chu nghla Viet Nam.
Thanh lep va Hog ((Ong
Ngan hang duct thanh lap ngay 26 thang 3 nam 1988 theo Quyat djnh so 53/HDBT tea Chu tich Nei dOng Be twang vcSi ten gel la Ngan hang Phat tri4n Neng nghiep Viet Nam. Sau do, Ngan hang iffei ten thanh Ngan hang Nang nghiep Viet Nam theo Quyet Binh so 400/CT ngay 14 thang 11 nam 1990 cita ThO tutng Chlnh phi) nut Ceng bOa xa hei Chu nghia Viet Nam. Theo Quyat Binh s6 280/QD-NH5 ngay 15 thang 11 nam 1996 va Quyat dinh so 1836/00-TCCB ngay 28 thang 12 nam 1996, Ngan hang aa doi tan mot Ian nera thanh Ngan hang N6ng nghiep va Phat tri6n Neng then Viet Nam nhu, hien nay. Ngan hang la doanh nghiep Nha nut CIOC biet ducc to chirc theo m6 hInh tong cOng ty Nha nut, c6 thai hen hopt Ong la 99 nam.
Ngay 30 thang 1 nam 2011, Ngan hanc Nha wet Viet Nam da ban hanh Quyet dinh so 214/Q0-NHNN phe dust@ viec chuyen doi hinh thin st hO,u cOa Ngan hang Nong nghiep va Phat then N6ng th6n Viet Nam Ur Doanh nghiep Nha mit sang COng ty TNHH Met thanh vien do Nha nut lam chit s& hiru. Ngay 26 thang 4 nam 2012, Ngan hang thyt hien clang ky kinh doanh la COng ty TNHH Met thanh vien theo so Clang ky kinh doanh 0100686174.
Vim Dieu le
SO von dieu 10 cua Ngan hang tel ngay 31 thang 12 nam 2017 la 30.354.513 trieu deng (tpi ngay 31 thang 12 nam 2016: 29.126.443 trieu Clang).
!Ong Itreri hog deng
Ngan hang c6 Try set chinh dat tai so 2 Lang Hp, phutng Thenh COng, quan Ba Dinh, thanh ph6 Ha Nei. Tpi ngay 31 thang 12 nam 2017, Ngan hang c6 met (01) Try so, chInh, ba (03) van phong Bpi dien, met (01) chi nhanh tel Campuchia, ba (03) dun vi sy, nghiap, met tram nam miyai tam (158) chi nhanh lopi I, bay tram tam mini ben (784) chi nhanh lopi II vã met nghin hai tram chin muti (1.290) phong giao dich tel khap coo tinh ve thanh ph6 tren ca nut.
Nhen vien
S6 Wing nhan vier) cüa Ngan hang tel ngay 31 thang 12 nam 2017 la: 36.571 nguti (ngay 31 thang 12 nam 2016: 35.903 ngut,i).
12
Ngan hang N6ng nghrep va Phat then N6ng th6n Viat Nam B05/TCTD
THUYET MINH BAO CAO TAI CH1NH R1ENG (tier) theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chInh kat th0c cung ngay BAN SAO!
1. DAC DIEM HOAT DONG COA NGAN HANG (Cap theo)
Cong ty con
Tpi ngay 31 thang 12 nam 2017, Ngan hang co sau (06) cOng ty con nhir sau:
TOn:cetig ty ! Gay ph,ep Ong Igi -ionh-doahh•
gni) yits4•tigot• 11 00.9. ,
.
. „ . it '.4--.. Initucua
• - - - -r- -- filgaahang•
1 Cong ty Cho thue rai chInh 1 Ngan hang N6ng nghiep va Phat then Nang th6n ViOt Nam ("ALC I")
Quyat djnh thanh Ihp s6 238/1998/QD-NHNN ngay 14 thang 7 nam 1988 dm Thong dOc NHNN
Cho thue tai chfnh 100%
2 Cong ty Cho thud Tai chInh II Ngan hang Neng nghiep va Plitt than Nang than Viet Nam ("ALO II")
Quyat dinh thanh Ihp s6 239/1998100-NHNN ngay 14 thang 7 clam 1988 cOa Th6ng d6c NHNN
Cho thue tai chInh 100%
3 Cong ty TNHH MN Dich \iv Ngan hang Nang nghiep Viet Nam ("COng ty Djch vi?')
Giay phep Kinh doanh se 0101452242 ngay 15 thang 4 nam 2011 c6p &xi So, Ka hopch ve Dhu tus Ha N6i
In thaang mai, quang cap, thiat ka thi cang cac cOng trinh xay dvng ca ban, dao tpo va cung c6p cac dich %/kJ ngan qu9 cho Ngan hang
100%
4 COng ty TNHH MTV Quan II nq ve khai thac tai san Agribank ("Agribank AMC")
Giay phep Kinh doanh 96 0106134589 ngay 25 thang 3 nam 2013 cap Uri So, Ke hopch va Du hi' Thanh ph6 Ha NOi
Quan 19 va khai thac tai sang mua ban na
100%
5 COng ty CO phan Chang khoan Ngan hang Nang nghiep va Phat trik N6ng then Viet Nam ("Agriseco")
Quyat djnh thanh lep 96 08/QD/GPHDKD ngay 4 thang 5 nam 2001 cua Oy ban Chang khoan
Kinh doanh chang khoan
75,21%
6 COng ty CO phhn Bao hiem Ngan hang Nang nghiep ("ABIC") (*)
Quyat dinh thenh 10p 96 38/GP/KDBH ngay 18 thang 10 nam 2006 cua BO Tai chlnh
Djch vki bao hiem, tai bao hiern, dhu kr tai chfnh
52,93%
(*) Tong t910 so, hir.ru cOa Ngan hang la 55,63% trong d6 ser haiu trkpc tip la 52,93% ve hOu gian tier:, qua Agriseco la
13
Ng5n hang N6ng nghiep va Phat then N6ng thOn Viet Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) tpi ngay 31 thang 12 nam 2017 va cho nam tai chfnh ket thee cOng ngay I BAN SAO I
Ki9 KE TOAN, DCYN VI TIEN TE TRONG KE TOAN
2.1 icif ice tan nein
Ky ke toan nam cua Ngan hang áp dung cho viec lap bao cao tai chfnh bat du tir ngay 1 thang 1 ve kat thCfc ngay 31 thang 12.
2.2 Dan vi tien 0 sip dyng trong Ice toan
Dan vj tier' te st:r dung trong cOng tac Ice toan cOa Ngan hang la c5Ong Viet Nam ("VND").
CHUAN Myt VA HE THONG KE TOAN AP DyNG
3.1 Ca sor Ip bao coo tài chinh rieng
Bao cao tai chinh riang ctia Ngan hang &vac trinh bay theo dan vj trieu (Yang Viet Nam ("trieu dong"), duct lap theo He thong Ka toan cac TO chin Tin dung Viet Nam theo Quyet Binh s6 479/2004/00-NHNN ngay 29 thang 04 nam 2004 do Thong Doc Ngan hang Nha rustic Viet Nam ban hanh cf5 hieu lac tip ngay 01 thang 01 nam 2005 va cac quyet djnh, thong hr 1)6 sung, sCra 661 Quyet djnh sO 479/2004/QD-NHNN, Quyet djnh sO 16/2007/QD-NHNN ngay 18 thang 04 nam 2007, ThOng hr so 49/2014/TT-NHNN sCra 861, b6 sung mOt so dieu khoan caa Che CIO bao cao tai chinh 661 vdei cac t6 chac tin dung ban hanh kern theo Quyet dinh so 16/2007/QD-NHNN va He thong tai khoan ke toan cac to chac tin dung ban hanh kern theo Quyet dinh sO 479/2004/QD-NHNN cua Thong Cr& Ngan hang Nile mitt Viet Nam va He thong Chuan mac Ka toan Vi0t Nam do BO Tel chinh ban [lath bao gam:
Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh va cOng be) 4 chuen mac Ice toan Viet Nam (dcit
Quyet djnh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh va ckg b6 6 chuan mac Ice Wan Viet Nam (CIPt 2);
Quyet Binh sO 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh va ckg bei 6 chuk mac ka toan Viet Nam (dot 3); 'Eh
Quyet djnh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh va cOng be) 6 chuan mac Ice toan Viet Nam (CM 4); va ‘1/4
Quyat Binh so 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye yiec ban hanh vá cOng 136 4 chuk mac Re toan Viet Nam (dog 5).
Theo do, bOng can 61 ke toan riang, bao cao kat qua hopt Ong kinh doanh hang, bao cao kru chuyan flan te riang vã cac thuyet minh kern theo cOng nha viec sir dung bao cao tai chinh Peng nay khan% danh cho nhang ai kh6ng &vac cung cep cac thOng tin ye cac th6ng le, th0 tyc va nguyen tac ke toan Viet Nam, va han raa bao cao nay khOng ch0 djnh trinh bay tinh hinh tai chfnh riang, ket qua hoat Ong. kinh doanh Nang vá hi-1h hInh chuyen tien te hang cOa Ngan hang theo nhang nguyen tac va thOng 10 ke toan duct chap nhan rOng rãi et cac quOc gia va the che ban ngoai Viet Nam.,4„
14
Ng5n hang N6ng nghi5p va Phat then N6ng th6n Vi5t Nam B05TTCTD
THUS MINH GAO CAO TAI CHINH RIENG (tiep theo) I BAN SAO tai ngay 31 tang 12 nam 2017 va cho nam tai chinh kat tha ang ngay
cHuAN mut vA H THONG Kt TOAN AP DVNG (tiep theo)
3.1 Ca sc5, lap bho cdo tai chinh rieng (tiep theo)
Ngan hang lap bao cao tai chinh rieng aé pan anh cac hopt CiOng cüa rieng Ngan hang. Wong theti, Ngan hang ang lap bao cao tai chinh hqp nhat d phan anh cac hat Bong ca Ngan hang va cac ang ty con theo Chun myr ké toan Viat Nam s6 25 - Bao cao tai chinh hop nil& va k6 toan khoan dau t vao c6ng ty con. Ngutti sir dung bao cao tai chinh hang can doe bao cao tai chinh rieng kern theo nay cOng yeti bao cao tai chinh hqp nht cüa Ngan hang va cac c6ng ty con cho nam tai chinh kat tha ngay 31 tang 12 nam 2017 de c6 duck day dO tang tin ye tinh hInh tai chinh hçrp flat, kat qua hopt Ong kinh doanh nhat va tinh hInh lieu chuyen tien te hqp nhat cOa Ngan hang va cac c6ng ty con.
Cac khan myc kang duttc trinh bay tren bao cao tai chinh nay theo Quyet Binh só 16/2007/QD-NHNN ney 18 tang 4 nam 2007 va Thang tv so 49/2014/TT-NHNN ngay 31 tang 12 nam 2014 ye che dO bao cao tai chinh dai voi cac to chUt tin dyng do NHNN ban hanh ngay 31 tang 12 nam 2014 la cac khan myc kang c6 se du,.
3.2 Cdc ca ser clanh gia ye ac trot UM Ice loan hp dyng
Viec trInh bay bao cao tai chinh yeu eau Ban Tong Gam (16c phai thyt hien cac vac tinh va gia Binh anh twang den sO lieu bao cao cüa tai son, no* phai tra cOng nhu, viec trinh bay cac ang at tiem an. Cac uttc tinh va gia Binh nay cOng anh huttng den thu nap, chi phi va ket qua so lieu dy, pang. Cac vac firth nay dva tren cac gia Binh ve mOt so yeti to veil cac Mot
khac nhau ye chO quan va tinh kang chac can. Do vast, cac ket qua thvc te c6 the c6 thay cflOi an den viec dieu chinh cac khan myc cO lien quan sau nay.
TOM TAT CAC CHINH SACH Kt TOAN CHO YEU
4./ Cac thay 561 trong chinh sach kg toan va thorn minh
4./.1 Cac they 561 trong cac chinh saclike toan trong nam
Cac chinh sach ke tan cüa Ngan hang sO, dyng de lap bao cao tai chinh Nang duck ap dyng flat quan ved vai cac chinh sach ea &rot Si) dyng de lap bac cao tai chinh rieng cho nam tai chinh ket tac ngay 31 tang 12 nam 2016, fru, cac thay deisau:
Nghi Binh s6 93/2017/ND-CP va ch6 d tai chinh d6i vol t6 cherc tin dyng, chi nhanh ngan hang nude° ngoai ve Om sat tai chinh, danh gia hiau qua du tie v6n Nha invert tai t6 chat tin dyng do Ma nutty Am gift 100% von dieu 10 va t6 ch0c tin dyng c6 v6n Nha nutrc
Ngay 7 thang 8 nam 2017, Chinh phO ea ban hanh Nghi Binh s6 93/2017/ND-CF ("Nghi Binh 93") ve che dO tai chinh dOi v61 to chin tin dyng, chi nhanh ngan hang ntrerc ngoai va giam sat tai chinh, Banh gia hieu qua Chu tie von Nha nuttc tpi tO cht:rc tin dyng do Nile wet nam gicy 100% vOn dieu le va to chtk tin dyng c6 von Nhe nut Nghi Binh 93 thay the cho Nghi Binh sO 57/2012/ND-CP ngay 20 tang 7 nam 2012 ca Chinh phi), va c6 hieu Ivc tit ngay 25 tang 9 nam 2017, trO, quy dinh ye Clanh gia hieu qua dau tu, von Nha nutt tpi doanh nghiepla to chtk tin dung c6 pan do Nhe nut nam tren 50% von diet.' le. Nghi Binh 93 sin dal, be') sung cac quy Binh ye am bao an tan von, doanh thu, chi phi, Bang tien hach tan ye trinh tis pan phoi lqi nhuan sau tha thu nhap doanh nghiep.
Th6ng tie s6 39/2016/TT-NHNN quy dinh ye haat dOng cho vay elm t6 chat tin dyng, chi nhanh ngan hang mitt ngoai d6i vdei khach hang
Ngay 30 tang 12 nam 2016, Ngan hang Nha Nuttc Viet Nam ea ban hanh Th6ng sO 39/2016/TT-NHNN thong qua quy Binh ye hat Ong cho vay c0a to chtk tin dyng, chi nhanh ngan hang mitt ngoai 861v6,1 khach hang. Thong kr nay CO hieu lyt tit ngay 15 tang 3 nam 2017.9e1„/
15
Ng5n hang N6ng nghiep va Phat trien Wing th6n Viet Nam
THUYET MINH BAO CAO TAI CHINN RIENG (tihp theo) tai ngay 31 thang 12 nam 2017 va cho nam la' chinh ket th0c ming ngay
4. TOM TAT CAC CHiNH SACK Ke ToAN cHo yet., (tiep theo)
4.1 Cac thay 661 trong chinh sach ke toan va thuyet minh (tier) theo)
4.1.2 Cac chinh sach S toan 85 ban hanh nhuing chva c6 hieu lot
Luat 1(4 fain s6 88/2015/QH13 ("Lu$t ban miSis)
Ngay 20 thang 11 nam 2015, Qu6c hei ea thong qua Luat Ke loan s6 88/2015/QH13 ("Luat Ke loan me). Lust Ke Wan mai b6 sung them quy dinh ye cht:eng tO, dien tCr, deng th61 diva ra quy Binh ve viec áp dyng nguyen tac gia trj hot 19 dei vai mOt se loai tai san va no phai tra ma gia trj ctia chUng bien deng thutng xuyen theo gia thj tnyerng ve c6 the xac dinh met cach clang tin cay. Luat Ke toan mdri c6 hieu ngay 1 thang 1 nem 2017. Ngan hang se thyt hien dant, gia va ghi nhan theo gia trj hop 19 khi BO Tar chinh ban hanh quy dinh Cu the cac tai san ye n phai tra atypic ghi nhan va danh gia lai theo gia trj hp 19 cOng nhu, phuang phap ke toan ghi nhan va danh gia lai theo gia trj hot 19.
Thang U, s6 22/2017/TT-NI-INN stia d6i, b6 sung mat s6 074u cria HO th6ng tai khoen Ice toen cac to cherc tin dung
Ngay 29 thang 12 nam 2017, NHNN ban hanh ThOng tu, so 22/2017/TT-NHNN siva dOi, b6 sung met s6 dieu cOa He thong tai khoan k6 loan cac tO chOt tin dyng ban hanh kern theo Oust& dinh so 479/2004/QD-NHNN ngay 29 thang 4 nam 2004 va Che de bao cao tai chinh del vei cac tO cho,c tin dyng ban hanh kern theo Quyet dinh so 16/2007/QD-NHNN ngay 18 thang 4 nam 2007 cua Thong d6c Ngen hang Nha nutc Viet Nam ("ThOng hy 22").
Cac thay dOi chinh cOa ThOng tu, 22 bao gOm:
Sin dei, b6 sung cac twang den ye hach toan cac nghiep vy lien quan den ngoai te va yang;
SCra dOi mOt so tai khoan trong He thong tai khoan ke toan cac to chin tin dyng; 9
Siva dOi cac hutng den hach toan met s6 tai khoan trong He thong tai khoan ke toan cac to chat tin dung; ve
SCra dOi, b6 sung mOt s6 quy dinh ye Chh de bac cao tai chinh dOi vei cac to cha,c tin dung.
4.2 Tien ve cac khohn tirang throng tin
Tien va cac khoen hyang &rang tien bao gtrn lien mat, tier) tai NHNN, tin phieu Chfnh pha va cac giay toe c6 gia ngan han khac dO (lieu kien tai chiet khau vfYi NHNN, chOing khoan, cac khoan tihn g&i thanh than va tier) gift cho vay tai cac to chOt tin dyng khac c6 thdi han deo han kh6ng qua ba thang Ice ter ngay phat sinh, c6 tInh thanh khoan cao, c6 kha nang chuyen dOi de clang thanh cac ',song tihn xac dinh va khOng c6 nhieu rOi ro trong chuyen dOi thanh tihn.
4.3 Tien gal va cho vay cac TCTD khac
Ca° khoan tier' girl va cho vay TCTD khac dutt c6ng b6 ve trinh bay theo so du, nq g6c tai thei diem kat thOc ky bao car:).
Viec phen loai rOi ro tin dyng dOi vei cac khoan tihn va cho vay cac to chOt tin dung khac va trich lap du, phang tutng &rig duvc thyt hien theo quy djnh tai Theng tu, sa 02/2013/17-NHNN ("ThOng tu, 02") va Thong tu, s6 09/2014/TT-NHNN ("ThOng tu' 09"). Theo (56, Ngen hang trich lap du, phong cu the cho cac khoan tihn (trq tien thanh toan) va cho vay cac to chOic tin dung khac theo phuteng phap neu tai Thus/et minh 4.5.
Theo Theng kr 02, Ngen hang khOng chn phâi trich lap dcr ph6ng chung dOi cac khoan tier) girl ve cho vay cac tO chut tin dyng khac.
:Z
16
=-•
Ngan hang N6ng nghilep va Phat trien N6ng th6n ViOt Nam 605/TCTD
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) tai ngay 31 thang 12 nam 2017 ve cho nam tai chfnh ket thtic cang ngay I BAN SAO I
4. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)
4.4 Cac khoon cho vay khach hang
Cac khoan cho vay khach hang duvc trinh bay theo s6 dir nq g6c tai thai diem ket thOc ky Ice toan.
Dv phong rai ro tin dyng cOa cac khoan cho vay khach hang duvc hach toan va trinh bay thanh mOt clang rieng.
Cac khoan cho vay ngen han la cac khoan c6 thai han cho vay Matti 1 nam tinh tit ngay giai ngan. Cac khoen cho vay trung han c6 Mai hpn cho vay tai 1 nam den 5 nam tinh ngay giai ngan. Cac khoan cho vay dai hpn c6 thtei han cho vay tren 5 nam tinh tir ngay giai ngan.
Vic phan loai nq va leo dt,r phang rai ro tin dyng duvc thvc hien theo ThOng ta 02 va Th6ng hr 09 WILY trinh bay trong Thuy6t mirth 4.5.
4.5 Phan loai ay va dip phong red ro tin dgng
Viec phan loai nq cho cac khoan tien gü va cho vay cac to chirc tin dyng khac, mua va ay thac mua trai phieu doanh nghiep chin niem yet (goi chung la "cac khoan rig") duct thvc hien theo phvang phap dinh Wing eivqc quy dinh tai Dieu 10 cilia Thang ty, 02. Viec phan lopi net cho cac khoan cho vay khach hang va ay thac cep tin dyng dvqc thyt hien theo ca phvang phap dinh luvng ve phvang phap Binh tinh daqc quy dinh tai Dieu 10 va Dieu 11 cOa ThOng tui 02, twang hqp ket qua phan loai mOt khoan nq theo quy djnh tai Dieu 10 va Dieu 11 khac nhau thl khoan nq phai duct phan loai vac) nh6m c6 mat de rai ro cao han.
Dy phang cy the tai ngay 31 thang 12 duct xac dinh bAng dv nq sau khi tit, di gia trj tai san dim bao dã duvc khau nhan vai t9 le dy phang theo phan loai nh6m nq tai ngay 30 thang 11. Ca so xec dinh gia trj va gia trj khau tar cua tang lopi tai san dam bao Mitt quy Binh trong ThOng tu, 02.
T9 le dyi phang cu the CI& vdri thing nh6m nq cy the nha sau:
... Nhern nq Titialitiiirla thiMrh7luvn.g-- - - iiii-tiaMI rirtirelThIniirtintil
- Cac khoin no &roc Hanh gia la co kha nang thu h6i Bay CO ca nq g6c va lai dung Ilan.
-71111.01i dry (Meng .L..w .......-
0% 1 Na da fiat) chuPn
No trong hpn ve &roc danh gia ' la c6 khe nang thu h6i day clu
ca no g6c va lai clang hpn; hoac Ng qua hpn duti 10 ngay va duvc danh gia la c6 the nang thu hoi dey dii nq g6c va lai bi qua ban ye thu hoi (fey CO nq g6c va lai c6n Ipi d6ng thtti han.
2 Ng oen chii 9
Nq qua hpn tir 10 ngay dan 90 ngay; hoc Np; (lieu chinh ky han tra nq len dau.
Cac khoen nq &roc Clanh gia la c6 kha nang thu titi dey CO ce nq g6c ye lai nhuing c6 deu hieu khach hang suy giam kha nang tra no.
5%
.
17
Ngan hang N6ng nghiep va Phat then N6ng th6n Vi"at Nam B05/TCTD
THUS- MINK BAO CAO TAI CHINK RIENG (tier) theo) tpi ngay 31 thang 12 nam 2017 va cho nam tai chfnh ket th0c cCing ngay BAN SAO;
4. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (ti4p theo)
4.5 Phan Thai fly va dy3 phong tin dyng theo)
_
:Rh ittli
'Tfl' [Th ,'
Ptiantopl ny.theo Oh lyvng, • - , - ,
- I- • ' .' ' • .1Rhan Ippitlh6 niti9 •
, , •• -y• , - ,
761. IC - - --I-,
'ph§ng4 _ .
3 Na duti
chuhn tieu c6
(a) No: qua han tip 91 ngby den 180 ngay; hoc
(b) No: gia hpn no: In du; hoc
No: duct min hoec Om lai do khach hang khOng du khe nang tra lai dhy du theo hqp dhing tin dung; hoac No: thuhc met Song cac trutng hqp sau day chin thu hcii du-qc trong that gian duti 30 ngay ke Ur ngay to quyet dinh thu hhi:
Khan no vi pham quy dinh tai cac khoan 1, 3,4, 5,6 Dieu 126 Lust cat t6 chi:ft tin dung; hoc
Khoan no: vi phpm quy Binh tai cat khan 1, 2, 3, 4 Dieu 127 Lust do tó chOc tin dung: hoc
Khoort no, vi phpm guy dinh tai tic khohn 1, 2,5 Dieu 128 Lust cac te chut tin dung.
(e) No: trong thgi hat) thu heii theo ket lubn thanh tra.
Cac khan no' dirge danh gia la kheing
kha nang thu hshi dhy BO ca nq giec ya !hi khi den hpn, c6 kha nang ten thet.
20%
4 No' nghi ng6:
No: qua hpn ti:y 181 ngay den 360 ngay; hoc
No' ca du lei thd4 han 8.5 no' len du qua hpn duti 90 ngay theo (hal hpn tra no' duct cry du Ipi len du; hoc No: ca du Ii theri hpn tra no. In the' hai; hoac
Khan no' guy Binh tai diem (d) cha no: Nh6m 3 chut thu hhi ducc trong the:I gian ti), 30 ngay den 60 ngay Ice ter ngay c6 quyet Binh thu heti; hoc No: phai thu hOi theo ket luan thanh tra nhumg qua thtri han thu hoi theo ket luan thanh tra den 60 ngay ma van chut thu hhi duct.
Cac khan no' &roc danh gia la c6 kha nang ton thet cao.
50%
5 No: c6 kha nang mat yen
Ng' qua hpn ten 360 ngay; hoc No' ca du Ipi theyi han tra no' Ian du qua hat) tit: 90 ngay Ira len theo theri Flan tra no' dutc co: thu lai Ihn dhu; hoc No' ccr du lal theri Ilan tra no len thiy hai va qua han theo thei hpn tra no, (ergo ca thu Ipi Ian SIC, hai; hoc No' co du !pi th&I han tra no' len thtY ba tr .& len, ke ca chua bj qua han hoc da qua flan; hoc Khohn no' guy dinh tai diem (d) tha no' Nhem 3 chva thu h6i dutc trong th61 gian tren 60 ngay kb Sy ngay to gusset djnh thu hhii; hoc
(t) No' phai thu h&j theo ket luan thanh tra nhtmg qua thevi hpn thu hhi theo ket luen thanh tra tren 60 ngay ma do chiya thu hihi &roc; hoc
(g) No' cos khach hang la t6 chum tin dung duvc NHNN c6ng bh dat vao tinh hang kiem soat dc biet, hoc chi nhanh ngan hang nutt ngoai bj phong tea von va tai san.
Cac khoin rice duct danh gia lb kh6ng con kha nang thu hhi, met van.
100%
18
Ng5n hang N6ng nghiep va Phat then Nang thon Viet Nam
THUYET MINH BAO CAO TAI CHiNH RIENG (tip theo) tel ngay 31 thang 12 nam 2017 va cho nam tai chlnh ket thit cling ngay
_Bocrrr-rn 9
BAN SAO I
4. TOM TAT CAC CHiNH SACH Kt TOAN CHO (tiep theo)
4.5 Phan loai no, va do, phong rai ro tin ding (tiep theo)
Tamerng hop mOt khach hang c6 nhieu han mOt khan n veri Ngan hang ma c6 bat k9 khan nq nào bj chuyen sang nhOm nq rüi ro cao han thi Ngan hang phan loai cac khan nq con la' cua khach hang do vac) nh6m nq rOi ro cao han tuting vol mot dO rOE ro.
Khi Ngan hang tham gia cho vay hop van khang phai vol vai tr6 là ngan hang eau m6i, Ngan hang thut hien phan lopi cac khan nq (bao gam a khan vay hqp von) coa khach hang da vac, nhom rOE ro cao han giira danh gia cOa ngan hang deu mei va danh gia cOa Ngan hang.
Theo Dieu 10, Khan 3a ciia Theng tu, 09, cac khan no, eftrqc ca cau Ipi theri han tra nq va gift nguyen nhOrn nq nhu, a duct phan lopi truierc khi ca cau lai thai hen trâ nq khi dap Ong du cac diu kien sau:
Khan nq va viec cap tin dung khOng vi phpm cac quy dinh cua phap luet;
Viec ca thu Ipi theri hpn tra no, la phü hqp vol muc (Bch dm du, an vay von trong hop Bong tin dung;
Khach hang sir dung vOn tiOng muc dIch;
Khach hang c6 phiyang an tra nq mai kha thi, phi) hop veri dieu kien kinh doanh;
Ngan hang dap Crng duct quy dinh cOa NHNN ye cac gieri hen, t9 le bao dam an tan trong hopt dOng cOa Ngen hang, bao góm a ti le tai da ctia nguon von ngan han. duct sir dung de cho vay trung hpn, dai hpn trong taking hop co au lpi khan nq ngan han de thenh khan nq trung, dal han,
Chi khi cac dieu kien tren duct dap CEng, Ngan hang c6 the thut hien ca cau !pi theti hpn trà nq cua cac khan cho vay khach hang va gift nguyen nh6m nq cOa cac khan cho vay khach hang nhu, dã duct phan lopi hien ti. DOE veri mOt khan nq, viec thut hien ca cau 'pi theri hpn tra nq va grim nguyen nham nq chi duct thut hien 01 (mot) Ian. Dieu 10, Khan 3a caa ThOng tu, 09 c6 hieu !kit thi hanh tir ngay 20 tang 3 nam 2014 va het hieu !ix thi hanh Km ngay 1 Kiang 4 nem 2015.
Ca so' xac dinh gia trj va gia tri khau trim cua King lopi tai san dam bao duct quy dinh trong Thong tu, 02.
Theo Tilting kr 02, mOt khan du, phOng chung tai ngay 31 tang 12 nam 2017 cOng ducc lap vol milt bang 0,75% tong s6 du, tai ngay 30 thong 11 nam 2017 caa cac khan nq trim cac khan tier' va cho vay cac to chirc tin dung khac va cac khan nq du,qc phan lopi vac, nh6m nq c6 kha nang met vOnrt
19
Ng5n hang Ming nghiOp va Phat then N6ng than Wet Nam 605/TCTD
THUYET MINH BAO CAO TAI ChliNH R1ENG (tiop theo)
B SA01 tpi ngay 31 tang 12 nam 2017 va cho nam tai chlnh ket thOc cOng ngay
4. TOM TAT CAC CHINN SACH Kt TOAN CHO YEll (tiep theo)
4.6 Ban nycho COng Quan 19 Tai san cda cac TCTD Vidt Nam ("VAMC")
Ngen hang thyt hien ban not cho VAMC theo gia tri ghi só theo Nghj djnh s6 53/2013/ND-CP CO hieu luc to' ngay 9 tang 7 nam 2013 ye "Tharth lap, t6 chat va hat dOng cOa COng ty Quan19 tai san cüa cat TCTD Viet Nam", Th6ng tir sa 19/2013/TT-NHNN c6 hieu lyt ngay 15 tang 9 nam 2013 quy dInh ye viec "Mua, ban va xir 19 nq thu cüa COng ty Quan19 tai san cüa cac TCTD Viet Nam", Cang van so 8499/NHNN-TCKT ngay 14 thang 11 nam 2013 ye viec "1-11s6ng den hpch toan nghiep vy mua ban nq thu cOa VAMC va TCTD" va Tang kr so 14/2015/TT-NHNN ngay 28 thong 8 nam 2015 caa NHNN siva d6i, b6 sung rat so diet] cua Thong tu, se 19/2013/TT-NHNN quy djnh ye viec mua, ban va xisly nq thu cOa Gang ty Chian 19 tai san cOa cac t6 chit Tin dog Viet Nam. Theo do, gia ban la so du nq g6c cOa kith hang vay chiya tra Kr di s6 tien dty pang cy the ea frith lap nhung chin sir dung caa khan no. thu 816 va nhgn dual ang trai phieu dc biet do VAMC plat hanh.
Sau khi hoar; thenh thO tyc ban nq thu cho VAMC, Ngan hang ben hanh hpch toan tat tan nq g6c, sO, dyng di; pang cy the Ca trich Igp va ghi flan menh gia Val phieu dc biet do VAMC phat hanh bang gia tri ghi s6 tar di du phang cy the ea trich cOa khan rig ban. Khi nan Ipi khoan na ea ban cho VAMC, Ngan hang sir dung nguan dty phang rOi no ea trich hang nam cho trai phieu dgc biet de xi) 19 nq thu, pan chenh Itch giCra dty phong giam gia 85 trich lap va gia trj khan vay/trai phieu con 'pi chua thu hai duct se &rot ghi nhgn vao bao cao Wet qua kinh doanh rieng tren khan myc "Thu nhap tel hoot Ong khee.
4.7 ChOng khan kinh doanh
Chirng khoan kinh doanh la chi:mg khan nq, chang khoan van va cat chang khoan khac duct Ngan hang mua va c6 9 Cfinh ngm giCr trong yang mOt nam nharn thu lqi nhugn do chenh
Itch gia.
Ch&rig khoan kinh doanh dirqc ghi nan ban dau theo gia goo. Sau CO. cht:rng khoan kinh doanh ducc ghi nhgn tren nguyen the tap han giCra gia tri ghi so ye gia trj thi twang. Lai hoc 16 tip viec ban cht:rng khoan kinh doanh duct ghi flan tren bao cao ket qua hopt dOng kinh doanh rieng. -
Tien la' va c6 tut bang tien thu duct trong thai gian nam giCr chUng khan kinh doanh duct ghi nan vac) bao cao ket qua hat dOng kinh doanh gang tren ca s& thyt thu.
ChOng khan kinh doanh duct xem xet kha ang giant gia tpi thai diem lap bao cao tai chinh rieng. ChUng khoan kinh doanh dint lap dkr phang giarn gia khi gia trj ghi so cao han gia trj thj trutng xac djnh theo quy djnh tai Thong hi, sa 228/2009/TT-BTC ngay 7 tang 12 nam 2009 va Theng tu, s6 89/2013/U-6TC ngay 28 thang 6 nam 2013. Trong twang hap kh6ng the xac Clinh duct gia trj thi trutng cOa chirng khan, cat chang khan se khOng Cute trich Igp du phOng. phang giâm gia dvqc ghi nhgn vac) bao cao ket qua hat d6ng kinh doanh rieng ten khan myc "Lai thaan tel mua ban chUng khoan kinh doanh"agg,„-
20
Ngan hang Wing nghiep va Phat then N6ng th6n Viet Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINN RIENG (tiop theo) ti nay 31 thang 12 nam 2017 ve cho nam tai chInh ket thuc ding ngay
4. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)
4.8 Chtthg khan dau tu,
4.8.1 ChOng khoan dau t& sen sang a ban
Chirng khan eau kr s5n sang de ban bao gem cac chOng khan nq ve chirng khan von duct Ngan hang narn giCr veri muc (Inch du tu, va s5n sang de ban, khOng thuOc lopi chimg khan mua vac) ban ra thutng xuyen nhung Co the ban bat alOc nao kat flay CO lqi va Nan hang khting phai là c6 Bong sang lap; hoac la dr6i tac chien lucc; hoac c6 kha nang chi phoi nhat djnh vac) qua trinh lap, quyet djnh cac chinh sach tai chlnh va hat (Ong cOa doanh nghiep nhOn du ttrtheng qua van ban thoa than CCP nhan sçr tham gia HOi &mg Quan trj/Ban Dieu hanh.
Chirrig khan von duct ghi nhan theo gia gac vas nay giao dich va luein di.rqc phan anh theo gia gas trong thdri gian nam giir tiara theo.
Chi:mg khan nq duct ghi nhan theo menh gia vao nay giao dich, lai city thu cua thing khan tarot khi mua (d6i v61 chirng khan nq tra lal sau) hat lal nhan trutc cher phan b6 (d6i vffri chirng khan nq tra Iãi tuft) duct phan anh tren met tai khan rieng. Phhn chiet khau/phy trOi là chenh lech am/duang giCra gia gac vdti gia trj aa khan ben gam menh gia °Ong (+) lai dOn tich trutt khi mua (neu c6) hoac trcz (-) lal nhan trutc ch& phan b6 (neu c6), cling duct plan anh tren mOt tai khan rieng. 31
-r-
Trong khoang thOi gian nem chirng khan tiep theo, cat chirng khan nay duct ghi nhan theo menh gia, chat Mau/prig trOi (neu c6) aa chUng khan s5n sans de ban &rot phan b6 vao boo cao ket qua kinh doanh rieng theo phtrang phap dutng thang trong suat th61 gian con 131 Litt tinh cua of-lung khan. SO tier) lài tra sau duct ghi nhan theo nguyen tac: S6 tien IN don tich trivet khi mua duct ghi giam gia trj aa chinh chOing khan de, (56i Ung vt/i tai khoan lai di' thu; va sO tien lai ciOn tich sau thol diem mua ducts ghi nhan vao thu nhap aa Nan hang theo phutng phap cOng don. SO tien lei nhan trutt duct hpch tan phan b6 vao thu lai du chirng khan theo phirang pap dutng thang cho quang thdri gian dau chirng khan.
4.8.2 ChUng khoan dau ttrgia den ngay deo hen
Cht:rng khan 00, den ngay dao han là cac chimg khan nq duct Ngan hang mua h5n vgi max dich d5u kr de hutng lai suet va Nan hang c6 9 dinh va c6 kha nang cac chOmg khan nay den nay dao ban. Chirng khan 90 den nay dao ban c6 gia trj ducc xac djnh va c6 nay dao han cy the. Trong trutng hqp chi:mg khan &rot ban han tuft theri diem ciao hpn, cac chtYng khan nay se ducc phan 1031 131 sang chi:mg khan kinh doanh hay chUng khoan s5n sang de ban.
Chong khan nay duct ghi nhan theo menh gia vao nay giao djch, iai ciky thu cua chi/rig khoan twat khi mua (d6i veri chtimg khan nq tra iai sau) hoac lai nhan trutt cher phan b6 (d6i vdri chUng khan nor tra lal trtr6c) duct phan anh tren mOt tai khan rieng. Pan chiet khau/phy trOi la chenh lech am/dvang girra gia gas vol gia trj caa khan tien gam menh gia Ong (+) lai den tich trutc khi mua (neu c6) hoac trip (-) la' nhan tuft cher phan b6 (neu c6), ang ducc plan anh tren mOt tai khan rieng.
Trong khang thori gian nem giCr chirng khan tie') theo, cac chOng khan nay ducc ghi nhan theo menh gia, chat khau/phy trOi (neu c6) aa chUng khan giCr den ngay dao han duct phan b6 vac) bao cao ket qua kinh doanh hang theo phtrang phap (luting thAng trong suOt ttitri gian con Ipi &erg tinh dia chimg khan. So tien lai tra sau ducc ghi nhan theo nguyen tac: SO tien iai d6n nth twat khi mua duct ghi giam git trj aa chfnh cht:rng khan d6, dOi Ong vol tai khan lai du, thu va so tier) lal dOn tich srfiern mua duct ghi nhan vao thu nhap cOa Ngan hang theo phiscrng phap cOng ciOn
BAN SAO
21
Ngan hang N6ng nghiOp va Phat trier] N6ng th6n ViOt Nam B05/TCTD
THUYET MINK BAO CAO TAI CHINN RIENG (tiep theo) tai ngay 31 tang 12 nam 2017 ve cho nam tai chlnh ket th0c ang ngay
I BAN SA& 4. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)
4.8 Chirng khoan eau ttr theo)
4.8.2 Chang khoan gia elan ngay deo hn (tiep theo)
S6 tian 'al nhan.trutc Circa hach tan phan be vac) thu lal du tu, chUng khoan theo phiyang pap &rang thang cho quang thai gian deu chumg khan.
Dinh ky, chOing khan otau sen sang de ban va chOing khan (tau ttr giO, den ngay deo an se duct xem xet ve kha nang giam gia. ChOing khan dirqc lap dui phang giâm gia khi gia tri ghi s6 cao han gia tri thi trvang xec dinh theo quy dinh tai Theng tv s6 228/2009/TT-BTC ngay 7 tang 12 nam 2009 va Theng tv só 89/20131TT-BTC ngay 28 tang 6 nam 2013 aa Be Tai chInh sCra dei, b6 sung Th6ng tir so 228/2009/TT-BTC. Trong trvang hqp kheing the xac dinh duct gia tri thi trutng cOa chOng khan, cac chi:mg khan se khang dvqc trich lap di" phang. Dv phang giam gia dvqc ghi nhan vac) bao cao '<et qua host dOng kinh doanh Hong tren khan myc "Lai thuan to, mua ban Oiling khoen d4u it'''.
Obi vai casng khan la trai phieu doanh nghiep chva niern yet thl viec phan loai no, va trich lap di" pheng thvc hien theo chinh sach Ice tan de cap a Thuyet minh 4.5.
4.8.3 Trai phi& elac biet do C6ng ty Quer) Tai san beta sec T6 chirc Tin dung (VAMC)phat halt
Trai phieu dac biet do VAMC pat hanh la giey gia c6 thai han do VAMC pat hard) de mua no, xeu cOa Ngan hang. Trai phieu dac biet dvqc ghi nhan theo menh gia vac) ngay giao dich v(51 lai suat bang 0 ve luôn ducc phan anh theo menh gia trong thai gian narn Menh gia cüa trai phieu dac biet dvqc pat hanh tvang Ung vai khan no. xau dvqc ban ve la so dir nq gOc cüa khach hang vay chva tra trip di so ban phang cy the (fia trich lap nhvng chin s& dyng aa khan nq )(au C16.
Trong thai gian narn gicr trai phieu dac biet, dint" ky, Ngan hang tinh tan va trich lap dv phang rui ro cy the hang nam theo Wang den tai Theng tv se 14/2015/TT-NHNN ngay 28 tang 8 nam 2015 aa NHNN siva del, be sung met sO dieu aa Th6ng tv so 19/2013/TT-NHNN quy Binh ye viac mua, ban va x& 9 nq xau aa COng ty Quan 9 tai san cOa cac t6 chin Tin dyng Vitt Nam.
Dy phang cy the cho trai phieu dac biet &rot ghi nhan vac) bao cao ket qua host Ong kinh doanh riang tren khan myc "Chi phi dv phOng nil ro tin dung". Trai phieu dac biet nay khong phai trich 15p di/ phang chung.
Trish lap dv phemg nil ro theo C6ng van s6 1062/NHNN-TTGSNH.m
Ngan hang dvqc phap gia han trai phieu dac biet do VAMC pat anti theo Cang van so 1062/NHNN-TTGSNH.m ngay 30 tang 12 nam 2016 do Thong Mc NHNN ban hanh, theo do Ngan hang &rot pap trich lap dv phOng rui ro cho trai phieu dc biet do VAMC phat anti trong thai gian 9 nam k4 tir ngay pat hanhpirc
7
4; IG
22
Ngan hang Nong nghiep va Phat then N6ng th6n Viet Nam BOSTICTD
THUYET MINH BAO CAO TAI CHINK RING (tiep theo) tai ngay 31 thang 12 nam 2017 va cho nam tal chInh ket thOc cOng ngay I BAN SAO
4. TOM TAT CAC CHINH SACH KE TOAN CHCI YEU (tiep theo)
4.9 Gop v6n, ethu to, dal hpn
Gap von, Mu te dai han bao gtm nhCrng khoan von g6p vao cang ty con, cOng ty lien doanh, tong ty lien kat va ac dan vi khac.
NO) hang nem quyen kiem sat del vol cang ty con, (Peng kiem sat dei veri cOng ty lien doanh va c6 anh hutng dang ke MI vol c6ng ty lien kat.
Cac khan Mu tu,, g6p von dai hpn khac the hien cac khoan Mu tu, vOn vao cac dan vj khac ma Ngan hang c6 duel 11% quyen Neu quyet va Clang theri Ngan hang la cO Clang sang lap; hoac là dei tac chien lucc; hoac c6 kha nang chi ph& nhat dinh vao qua trinh lap, quyet Cijnh cac chlnh sach tai chInh va hopt Clang tea doanh nghiep nhan theng qua van ban thea
thuan nhan se tham gia Hai &rig Quer) trj/Ban Dieu hanh
4.9.1 Ghi nhan ban ethu
Cac khan du tu, cãa Ngan hang vao cac tong ty con, citing ty lien doanh, lien kat va cac
khan du tu, dal hsn khac duct ghi nhan ban Mu theo gia gOc.
4.9.2 Ghi nhOn tiep theo
Sau khi ghi nhan ban Mu, cac khoan g6p vOn, Mu tu, dal hpn tea Ngan hang ducc ghi nhan
theo gia g6c de phang giam gib. Cac khan phan ph& lyi nhuan ma Ngan hang nhan dirqc tCr s6 lqi nhuan lily Ice cüa cac citing ty con, c6ng ty lien doanh, lien kat ve du hr dai han khac sau ngay Ngan hang g6p von duct ghi nhan vao ket qua hopt Ong kinh doanh rieng trong nam cea Ngan hang. Cac khoan phan phei khac &rot xem nth! phan thu hei cua cac khan du tir va duct trip vao gia trj du tv.
4.9.3 Do pheing giárn gia
Cac khan gap von, Mu tu, dai han duct trIch lap du, phOng giam gia theo hutng den cOa
Th6ng so 200/2014/TT-BTC, theo d6:
06i yeti cac khan dau tir vao c6 phieu niern yet hoac gia tri hqp 19 khan dau Li deqc xac dinh tin cay, viec lap de phang duct thec hien dee tren gia trj thi twang cua c6 phieu (tuang tkr nth) du, phong giam gia cheng khan kinh doanh);
106i vOl cac khan Mu tu khOng xac Binh duct gia tri hoc 19 tpi thai diem bao cao, viec lap de phong duct thec hien can ce vac khan 16 cua ben ducc Mu up (de phang ton thet Mu tir vac) dan vi khac).
4.10 Tai sat, di (Oh him hinh
Tai san cO dinh heu hinh dint the hien theo nguyen gia tre di khau haolu9 ke.
Nguyen gia tai san cO (Oh him hinh la tan be cac chi phi ma Ngan hang phai be ra de c6 duct tai san cO dljnh him hlnh tInh den thai diem Chra tai san 86 vao trang thai seri sang se dung. Cat chi phi mua sem, (-tang cep va dei mai tai san cO dinh duct ghi tang nguyen gia cOa tai san co djnh; chi phi bao trl, sea chea duct hach loan vac) kat qua hopt Clang kinh doanh rieng khi phat sinh.
Khi tai san &rot ban hay thanh 19, nguyen gia va gia trj hao man lOy ke duct x6a se va cac khan Iwo phat sinh do thanh 19 tai san duct hach tan vac) ket qua hat Ong kinh doanh
23
Ngan hang N6ng nghrep va Phat then N6ng th6n Wet Nam 1305/TCTD----1
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) - AN SAC tel ngay 31 thang 12 narn 2017 va cho nam tai chinh ket thqc cting ngay
4. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)
4.11 Tai san c6 Binh v6 hinh
Tel san co djnh ve hinh duvc the hien theo nguyen gia bit:, di khau haolu9
Nguyen gia tel sari c6 dinh vo hInh là toan be cac chi phi ma Ngan hang phai be ra de c6 duet tel san c6 djnh v6 hInh tinh den trial diem &Fa tel san d6 vao ter-1g thai &an sang sir Ong. Cac chi phi mua sam, nang cap ye doi mati tel san c6 dinh ittuvc ghi tang nguyen gia cua tel san c6 Binh; chi ph( bao tit sin chira &vac hech toan yao kat qua hoet (fang kinh doanh hang khi phat sinh.
Khi tai san duct ban hay thanh 19, nguyen gia ye gia trj hao mon lOy Ice duicyc x6a s6 Va cac khaki iaiii6 phat sinh do thanh 19 tel san duct hpch toan yao kat qua hopt deng kinh doanh rieng.
4.12 Thud tal son
Thue tei chInh
Thue tel chinh là nhOing giao djch thu@ tai san ma Ngan hang duct chuyen giao (Than Ian riCii ro vã lçi fch gan h4n sled quyen hOu tel san cho thue. Quyen huiu tel san CO the chuyen giao vao cuoi thai han thue. Tpi theti diem nhen tel san thue, Ngan hang ghi nhen tai san thue tel chinh la tel sari c6 djnh thue tel chInh va rig phai tra ye thue tai chInh tren Bang can deii ke toan rieng vai ceng met gie trj bang vial gia trj hap 19 cua tel san thue. Neu gia trj hop 19 cua tai sari thue cao han gia trj hien tel cüa khoan thanh toan ben thue tai thi6u cho viec thue tel sari thl ghi theo gia trj hien ti ca khoan thanh toan tien thue tai thi&u. Khoan thanh toan tier) thue tel san thue tai chinh duvc chia thenh chi ph( tel chinh (s6 tian lai thue tel chinh) ye khoan phai tra na goc ft:Eng k9 sao cho s6 tien thanh loan mai k9 bang nhau. Ngan hang tlnh, trich khau hao tel san ce djnh thud tel chinh vao chi phi khau hao tren ca soi ap dung chlnh sach kith( hao nhat quan vdti chinh sach khau hao cua tel san cOng loai thuec NW) hang. Neu khOng chec chan It Ngan hang se co guyen tel san khi het hen heip ding thue thl tai san thue se &rot khau hao theo trial gian ngan han giCra thdyi hen thue hoc thai gian sir dog hem fch dm n6.
Thue hopt dOng
Cac khoan thanh toan thue hoet Ong khang duiqc ghi nhan tren bang can del Re Wan rieng. Tien thue ph ial tra daqc hpch loan theo plwang phap duittng thang vao khoan muc "Chi phi
hopt CIOng"trong suck thai hen thue tai
24
Ngan hang N6ng nghiap vã Phat then N6ng th6n Viat Nam
THUYET MINH BAO CAO TAI CHINN RIENG theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chInh kat them cOng ngay
4. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU (bap theo)
4.13 Kheu hao va hao m6n
Khau hao cüa tat san c6 dinh hDu hInh va v6 hinh &rot tInh theo phirang phap &rang theng trong su6t thai gian sO, dung utc tinh cue tai san nhu, sau:
Nhe dra, vat kien trim 6 - 50 (lam May m6c thiet bi 3-15 ;lam Phisang ben van tai 6- 10 nam Thiet bi dyng cu quail 19 3- 10 nam Tai san c6 Binh hCru hInh khac 4 -25 nam Phan men may tinh 5- 10 narn Tai san có dinh v6 hinh khac 5 nam
Quyen SC? dung Hat lau dai c6 thu dr) SCY dyng (Set hoac nhan chuyen ntarang quyen sir dung (Sat lau dai kh6ng &cc frith khau hao. Quyen sir dyng (Sat c6 thai han va guy& sir dung (Sat thue duct khau hao theo thai gian thue hoac the:4 gian sO, dyng.
Cat c6ng cu, dyng cy quan 19 khOng de cac tieu chuan ye gia tri va thai gian sir dung quy di/1h dói veri tai san c6 dinh Hutt ghi nhan la cOng cy, dyng Cu. Chi phi mua tong Cu, dung cu &rat phan be den theo phirang phap &rang thang vao khoan myc "Chi phi hopt Bong"
trong theri gian tai da khong qua 3 nam.
4.14 Cat khoan ph& thu
Cac khoan net phai thu khac ngoei cat khoan phai thu ter hoat dOng tin dung trong hoat dOng ngan hang de Ngan hang duct ghi nhan ban du theo gia gOc va lutin &vac phan anh theo gia g6c trong thai gian tiep theo.
Cac khoan n phai thu khac dtrqc xem xet frith lap dip phang rei ro theo theri gian qua han g6c cOa khoan no' hoac theo du, kien tan that c6 the xay ra trong trutng hqp khoan ny chira den han thanh than nhung to chirc kinh te lam vao tlnh trang pha san hoac Clang lam the tyc giai the; ngutri no, mat tich, b6 tron, Clang bi cac ca quan phap luat truy to, xet xo, hoac Bang
thi hanh An hoac ea chet. Chi phi dy, phOng phat sinh &vac hach toan vac) "Chi phi hopt Ong"
trong nam.
Voi cat khoan nq phai thu qua han thanh toan, frith lap dy, phang &roc xac dinh theo twang dan ctia Theng ttr s6 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009 sau khi tar di gia tri tai san dam bao nhu, sau:
Thei gian qua hpn Mew Won dv phOng
TO Den sau (6) thang den duti mOt (1) nam 30%
TO' mOt (1) nam den duti hai (2) nam 50%
TO, hai (2) nam den duti be (3) nam 70%
TY, be (3) nam len
130511-C
BAN SAO
25
Ngan hang N6ng nghi Op va Phat trien N6ng them Viat Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINK RIENG (tiep theo) BAN SAO ngay 31 thang 12 nam 2017 va cho nam tai chinh ket th0c ding ngay
4. TOM TAT CAC CHINK SACH Kt TOAN CHO YEU (tiep theo)
4.15 Cac cam ket ngopi bang
Theo Thong hr s6 02/2013/TT-NHNN, t6 chet tin dyng phai thvc hien phan lopi Hai vol cac khan bao lanh, chap nhan thanh tan va cam kat cho vay khOng hOy ngang v6 dieu kien va c6 thei diem thvc hien Cu the (goi chung là cac khan cam kat ngoai bang) va cac khan ban no c6 truy del vac) cac nhern quy Binh tai Dieu 10 hoac Dieu 11. Theo Q6, cac khan cam kat ngopi bang &roc phan loai theo cac min de rei ro nhu, sau: Nq BO tiOu chuan, Nq can chit 9, Nct dueti lieu chuan, Nq nghi ng& va Nq cO kha nang St yen dva vao tInh tang qua han va cac yéu t6 dinh tinh khac.
Viec phan lopi doi vitei cac khan cam kat ngoai bang la de quer) giam sat chat luting tin dung. Cac khan ban nq c6 truy dôi &roc phan loai va trich lap dkr pile:rig rüi ro theo chinh sach Re loan de cep ex Thuyet minh 4.5.
4.16 Cac hop Chang kk /pan va hoar? deg ngopi te
Ngan hang k9 kat cac hqp 'Song ngoai hei han va hoan (16i nharn tpo diet.) kien cho khach hang chuyk, dik chinh hoc giam rüi ro hei dal hoc cac rÜi ro thi true:mg khac, Clang thai phyc vy mvc Bich kinh doanh ctia Ngan hang.
Cac hop d6ngk9hnngoita
Cac hop tiling ky han IA cac cam ket de mua hoc ban met loai tien te nhat Binh tai met ngay cv the dt.yoc xac dinh trong ttrang lai theo met ty gia xac dinh trutt va se dutt thanh Wan bang tien. Cac hop Ming k9 han &roc ghi nhan theo gia tri danh nghia tai ngay giao dich va dutc Binh ky (MO gia lai, chant) lach viec denh gia lai &roc ghi vao khan two "Chanh lech 19 gia h6i trail "V6n chit set hOv" va diroc ket chuyen vac) bao cao kat qua hopt Clang kinh doanh hang vao at& nam tai chinh.
Cat hop Bong hoen cr6i nen te
Cac hop clang hoar) 6116 cac cam kat de thanh tan bkg tièn tai met ngay trong tuang lai tren chenh lach giera cac ti gia &roc xac dinh trivet &roc tinh tren s6 tik gec danh
nghia trong cOng met khan° thosi gian.
Cac hop Bang hoan dal hen tO duvc Binh k9 danh gia lai, chenh lach tit viec danh gia lpi &roc ghi vao khan myc "Chanh tech 19 gie h6i doer ten "Ven chit hOv" va &roc kat chuyen vao bao cao ket qua hoat deng kinh doanh rieng vac: cudii nam tai chlnh.
4.17 Cho nghiep vy bang ngopi ta
Theo he thong Ice ban cOa Ngan hang, tat a cac nghiep \iv phat sinh cea Ngan hang &roc hpch toan theo nguyen to. Tai the.' diem lap bao cao tai chlnh rieng, tai san va cang no c6 nguk g6c ngoai te duct quy doi sang VND theo gia lien ngan hang do NHNN cOng b6 (xem chi tik t9 gia cac lopi ngopi te ap dung vao ngay 31 thang 12 tai Thuyet minh 46). Cac khoan thu nhap va chi phi bang ngopi tØ cua Ngan hang dutt quy doi ra VND theo t9 gia vac) ngay phat sinh giao dich.
Dinh ky, chenh lech t9 gia do danh gia lai cac tai san va cang no bang ngoai te sang VND &roc ghi nhen vao khan mvc "Chenh lach 19 gia h6i Boar tren bang can dcai ke tan rieng. Vao theri diem mai nam tai chinh, ciao khan chenh loch nay se dutt kat chuyen vac) bao cao ket qua hopt Ong kinh doanh
26
Ngan hang Nong nghiOp va Phat then N6ng th6n ViOt Nam BOVICTD
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) BAN SAO tel ngay 31 thang 12 nam 2017 va cho nam tai chinh kat th0c cOng ngay
4. TOM TAT CAC CHiNH SACH Kt TOAN CHU )(EU (tiep theo)
4.18 Ghi nhan doanh thu va chi phi
Doanh thu va chi phi îäi
Doanh thu va chi phi lal duct ghi nhan trong bao cao ket qua hoot dOng kinh doanh rieng Iran ca set di/ thu, dy, chi. Lai dip thu phat sinh tO, cac khoan cho vay phan lopi nh6m 2 den nhOrn 5 theo ThOng ttr s602 vá Thong ti, so 09 se khang duct ghi nhan vao bao cao ket qua hoat dOng kinh doanh rieng. Lai du, thu cOa cac khoin no' nay dime that' thu vá chuyen ra theo del tai khoen ngopi bdng va &rot ghi nhan yea bao cao ket qua hopt dOng kinh doanh rieng khi Ngan hang thyt nhan.
Ngan hang kheng hpch toan so lal phdi thu phat sinh nam tai chlnh 2016 vac) thu nhap lal dal v61 cac khoan nq iffuvc ca cat.' theo Quyet dinh 780/00-NHNN \it Th6ng liz 09/2014/TT-NHNN theo Gang van s6 1018/N1INN-TTGSNH.m ngay 23 thang 12 nam 2016 do Th6ng dec NHNN ban hanh. Ngan hang ghi nhan lai dy, thu cho cac khoan nq dtrqc ca cu theo Quyet djnh 780/00-NHNN va Thong tu, 09/2014/TT-NHNN bang sa lal dtr thu thyt te khang virqt qua se lal di" thu tel ngay 31 thang 12 nam 2015.
Lai trai phiéu Chinh phO dc biet khang thrqc ghi nhan tren bao cat° ket qua hoat dOng kinh doanh rieng ma disc tut tier) ghi tang von dieu le khi thtrc nhan theo ThOng tu, s6 100/2002fTT-BTC ngay 04 thang 11 nam 2002 cua BO Tai chInh.
Phi dich vy ngan hang 7_7
Cac khoen phi dich vy ngan hang dtrac ghi nhan ten ca ser den tich.
Thu nhap ter kinh doanh chCrng khoan 1G
Thu nhap kinh doanh chirng khoan dtrqc xec dinh dtra ten mtit chenh lech gia ban va gia fl
von cüa chirng khoan.
Doanh thu cung cap dich vu khac .a
Khi c6 the xec djnh dtrqc ket qua hqp clang mOt cach chac chan, doanh thu se dutt ghi nhan dtra vao dO hoan thanh ceng viec. Neu kh6ng the xac Binh du,qc ket qua hp Clang mOt each chac cher", doanh thu se chi duct ghi nhan MCFC c6 the thu hal duct dm cac chi phi dã duct ghi nhan.
c6 tor
06 tOt bang tien nhan duct hot (long du ttr &rot phi nhan la thu nhap khi ouster) nhan c6 tut cüa Ngan hang duct xac lap. CO tut bang c6 phieu va cac c6 phieu thutrig nhan dusqc duct ghi tang thu nhap va gia td khoan du tiz theo Theng kr so 220/2013/TT-BTC ngay 31 thang 12 nam 2013.
Hoch toan doanh thu phai thu nhvng kh6ng thu ducc
Theo Theng s6 05/2013/TT-BTC ngay 9 thong 1 nam 2013, del vol cac khaki doanh thu phai thu dã hach than vao thu nhap nhtrng den ky hen thu kheng thu &rat thl Ngan hang hach toan gam doanh thu neu cung k9 ke toan hoc hpch toan vao chi phi néu khac k9 ke toan va theo d6i ngosi bang de don det thu. Khi thu &rot cac khaki nay, Ngan hang se hpch toan vao khoan myc "Thu nhap ter boat Ong khac"tran bao cao ket quá host dOng kinh doanh rieng cho nam tai chlnh kat th6c ngay 31 thang 12 nam 2017
27
Ngan hang N6ng nghiep va Phat trien N6ng th6n Viet Nam BOOTTCTD
THUS MINH BAO CAO TAICHNH RIBNG (tiei) theo) tpi ngay 31 thang 12 ngm 2017 va cho nam tai chInh ket thtic cOng ngay
4. TOM TAT CAC CHINN SACH Kt TOAN CHCI TEO (tiep theo)
4.19 Thud thu nhap doanh nghi9p
Thue thu nhep hien hanh
Tai san thue va thue phai nOp cho ngm hien hanh va cac nam tuft duct xac dinh bAng gia tri do kien pi-1M nOp cho (hoac &roc thu h6i hr) ca quan thue, Ma dung min thue suet vá cac luat thue CO hieu loc vac) ngay lap bang can del ke toan nen°.
Thue thu nhap hien hanh &roc ghi nhan vao ket qua hoat Ong kinh doanh ngopi triyang hop thue thu nhap phat sinh lien quan den mOt khogn rTIVC &vac ghi thgng vao von chi) se, hCru, trong tubing hop nay, thug thu nhap hien hanh cOng &roc ghi nhan truc hen vao von chit sae hCru.
Doanh nghiep chi &roc b0 trip cac tai san thue thu nhap hien hanh ve thue thu nhap hien hanh phai tra khi doanh nghiep CO quyen hop phap &roc bit trim giCra tai san thue thu nhap hien hanh vdri thue thu nhap hien hanh phai np vá doanh nghiep do dinh thanh toan thue thu nhap hien hanh phai tra vã tai san thue thu nhap hien hanh hen Co' ser thugn.
Cac bao cao thue cüa Ngan hang se chit' so kiem tra cua co quan thue. Do vigc áp dung luat va cac quy dinh ye thue dOi vai cac lopi nghiep vu khac nhau c6 the &roc giai thIch theo nhieu cach khac nhau, sa thue &roc trinh bay tren bao cao tai chinh rieng CO the se bi thay df6i theo quyet dinh cuOi cOng cua ca quan thug.
o Thue thu nhap hogn !pi dtrac xac Binh cho cac khoan chenh Itch tam thdri tai ngay lap bang can do' ké toan giCra ca so, tinh thue thu nhap cua cac tai san \fa no phai trâ ve gia tri ghi so COa chting &roc trinh bay hen bao cao tai chinh rieng.
ON
Thue thu nhap hoar' lai phái tra &roc ghi nhan cho t6t ca nhirng chenh lech tpm th6i chiu ma, thue, ngopi trip:
Thue thu nhap hogn lai phai tra phat sinh to' ghi nhan ban du cua mOt tai san hay no phai trà Ur met giao dich ma giao dich nay khOng CO anh huding den lqi nhuan ke toan hoac lqi nhuan tinh thue thu nhap (hoac I6 tinh thue) tpi thai diem phat sinh giao dich.
Cac chenh lech tam theri chiu thue g6n lien vai cac khoan du hr vao cOng ty con, cong ty lien ket va cac khoon von g6p lien doanh khi CO kha nang kiem soat thdri gian hoar' nhap khoan chenh Ignh tpm theri va chgc than khoan chenh lech tam thdri se kh6ng divot hoen nhap trong ttrang lai CO the dt,r Cloan.
rai san thue thu nhap hogn lai &roc ghi nhan cho t6t ca nhirng chenh tech tpm thai &roc khgu tar, gia tri &roc khgu ft& chuyen sang cac ngm sau cua cac khoan 16 tInh thue va cac khoan thue chin sir dung, khi chgc than trong toang lai se c6 lqi nhuan tlnh thue de sir dung nhirng chenh lech &roc khgu cac khaki 16 tInh thue vã cac tru dai awe ova sir dung nay, ngopi
Tai san thue hogn lai phat sinh ghi nhan ban elk cOa mOt tai san hoac no phgi tra mOt giao dich ma giao dich nay kiting CO anh hutng den loi nhuan Re toan hoac lqi nhuan tinh thue thu nhap (hoac 10 tinh thue) tpi thai diem phat sinh giao dich.
TM a cac chenh lech tpm thtii &roc khgu hit phat sinh cac khoan dhu tu, vao cac cOng ty con, cOng ty lien ket ve cac khoan v6n g6p lien doanh khi chgc char) la chenh loch tam theri se &roc hoan nhap trong tuang lai c6 the do doan eitroc va Co lqi nhuan chiu thue de sir dung &roc khogn chenh lech tam thdri
[BAN SAO
Thue thu nhp hoan
28
;
Ng5n hang N6ng nghi5p va Phat then N6ng th6n Vi5t Nam 1305/TCTD
THUYET MINH BAO CAO TAI CH1NH RING (tiep theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chinh ket th0c cOng ngay I BAN SAO
4. TOM TAT CAC CHINH SACH KE TOAN CHO YELI (beg theo)
4.19 Thue thu nhep doanh nghiep (tiep theo)
Thua thu nhap hoan (tiep theo)
Gia tri ghi s6 cOa tai san thue thu nhap hoan lal phai &roc xem xet lai vac) ngay kat thOc nien HO ke toan va phai ghi giam gia trj ghi sa ctia tai san thue thu nhap hoan lal den MCPC bao Ham chac then CO 8(110 nhuan tinh thue cho phep Igi Ich cue mOt phen hoac toan b0 tai san thu6 thu nhap hoan !pi Huct sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai chuia ghi nhan tube Hay (int xem xet lal vao ngay ket thik nien dQ ke toan va duct ghi nhan khi chat chAn co HO lqi nhuan tInh thue He co the sir dung cat tai san thue thu nhap hoan lal chtra ghi nhan nay.
Tai sin thu6 thu nhap hoan lai va thu6 thu nhap hoan lai phai tra &roc xac Binh theo thue suet dtr tinh se áp dung cho nam tai chInh khi tai san Hucc thu hai hay c6ng no duct thanh toan, dtra tren cac min thue suet va luat thue c6 hieu lyt vac) ngay ket thOc nien 80 Ice loan.
Thu& thu nhap hoan lal duct ghi nhan vac) bac) cao ket qua hopt Hong kinh rieng ngopi trUi twang hop thu6 thu nhap Oat sinh lien quan den mOt khoan myc duct ghi theng vao van ch0 so, trong twang hap nay, thue thu nhap hoan lal cOng Hucc ghi nhan tryc tier) vao von chO soi 110u.
Ngan hang chi Huct biJ tar cac tai san thu6 thu nhap hoan lal va thue thu nhap hoar) 'pi phai tra khi Ngan hang c6 quyen hop phap duct bU ft& giCra tai san thue thu nhap hien hanh vdri thue thu nhap hien hanh pile' nap va cat tai san thue thu nhap hoar) lai va thue thu nhap hoan lai phai tra lien quan teri thue thu nhap doanh nghiep duct quer) 19 VA ding mOt ca quan thue del vai cOng mOt Han vi chju thue ve Ngan hang dtr Hinh thanh toan thue thu hien hanh phai tra va tai san thue thu nhap hien hanh tren ca so, thuen.
4.20 Tai son Oy Mac quan /ft gh-rhO
Cac tai san gilt cho myc Hich Oy thac quan 19 gilr 110 khOng &roc xem la tai san cOa Ngân hang va vi the khOng Hucc bao gem tong bao cao tai chinh hang cOa Ngan hang.
4.21 CM hip
Tai san va tang no tai chinh &roc cen trip va the hien gia trj rong ten bang can Hai ké toan rieng chi khi Ngan hang c6 quyen hop phap He thyt hien viec gen trir va Ngan hang dys Hinh thanh toan tai san va c6ng no theo gia trj rang, hoc viec tet toan tai san va c6ng no xay ra
Hong
29
Ngan hang N6ng nghiep va Phat trien Nong their) Viel Nam B05/TCTD
THUYET MINH BAO CAO TAI CHENH RIENG (tiep theo) ngay 31 thang 12 nam 2017 \re cho nam thi chinh ket thOc cOng ngay
I BIN SAO 4. TOM TAT CAC CHiNH SACH Kt TOAN CHO YELI (tiep theo)
4.22 Lcri ich cOa &Ian vier'
4.22.1 Tip cap nghl huv
Nhan vien Ngan hang khi nghi huiu se &Ivo nhan trey cap ye huiu tCr Bao hiem xa 110i thuac BO Lao dOng va Thvang binh xa hi. Ngan hang se phai dOng bao hiem xã hOi cho mai nhan vien bang 18% krang ca ban hang thang cua hp. TO, 1 thang 6 nam 2017, milt Bong bao hiem xa hOi cho mai nhan vien la 17,5% lirang ca ban hang thang, phi) cap ityang va cac khoan b6 sung kit. Ngoai ra, Ngan hang kh6ng phai ce mOt nghth vy nap khac.
4.22.2 Tro cap th6i via.c tv nguyein via tip' Sp mat viac
TT' cap thai viac to nguyan: Theo Dieu 48 dm I30 luat Lao dOng sO 10/2012/QH13 ngay 18 thang 6 nam 2012, Ngan hang co nghth vu chi tra tro cap thai viec tu, nguyen bang mOt ralia thang !king cOng vOl cac to cap khac (neu c6) cho m61 nam lam viec tinh den ngay 31 thang 12 nam 2008 cho nhOng nhan vien tçr nguyen thOi viec.
Trg cap mat vioc: Theo Dieu 17 cith BO Luat Lao Clang, Ngan hang co nghth vu chi tra to cap cho nhan vien bi mat viec do thay dOi ca cau t6 chik hoac c6ng nghe. Trong trutng h6p nay, Ngan hang CO nghth vu chi tra to' cap mat viec bang mOt thang Itrang cho mOi nam lam viec mirc trich lp tOi thieu cho nguidri lao dOng bang hai thang Itrang. Tang hoc giàm sO du, tai khoan phang dint hach toan vao "Chi phi quan19 doanh nghiap"trong nam.
4.22.3 Trq cap that nghiap
Theo Th6ng tie sO 04/2009/1T-BLIDTBXH hutng den Nghi dinh sO 127/2008/ND-CP ye bao hiem that nghiep, ngay 01 thang 01 nam 2009, Ngan hang c6 nghith vu dOng bao hiem that nghiep vai min bang 1,00% gu9 tien Itrang, tien cOng dOng bao hiem that nghiep cua nhaing nguitri tham gia bao hiem that nghiep va trich 1,00% tien !yang, tien car-1g thang dOng bao hiem that nghiep cua tUng nguitti lao dOng de dOng car-1g 10c vao 0u9 Bao hiem That nghiepace__
30
Ngan hang Nang nghie'p va Phat then Nang them, ViOt Nam B05/TCTD
THUYET MINH BAO CAO TAI CHiNH RIENG (tiep theo) tpi ngay 31 thang 12 nam 2017 ve cho nam tai chlnh kat thijc cOng ngay
CHONG KHOAN KINH DOANH
BAN SAO
31/12/2017 31/12/2016 tri0u Clang tnau Ching
ChCrng khoen No. Chirng khoen ChInh phO
Chthig khoan Von ChUng khoan von do cac TCTD trong nutc khac phat hanh Chirng khoan von do cac TCKT trong nutc phat hanh
Do, phony rOi ro chivng khoan kinh doanh (255) (258)
- Dv phang giarn gia (255) (258)
- Dv phong chung - Dkr of-long cy 0)6
36 37
Thuyet minh ye tint) tang niam yet cua cac chi:mg khoan kinh doanh nhv sau:
31/12/2017 31/12/2016 triau Bang triau Ching
Da niern yet Chin niem yet
291
CAC cONG Cy PHAI SINH VA CAC TAI SAN TAI CHiNH KHAC
Tang gia td TOng gie td ghi s6 ke toan
cUe hqp d6ng (theo tj gia tat ngay lap bao cao) (theo tj gie ti ngay bleu lur
hqp d6ng) Tai san C6ng nq GO tn rang
tri¢u Bong Mau thing Mau d6ng triau d6ng
Ti nghy 31/12/2017
Cong cy tài chinh ph6i sinh tier? t. Giao dich k9 hpn tien to 2.174.301 15.032 (12.236) 2.796
Giao dich hoar; dOi tien te 9.629.651 1.324 (2.841) (1.517)
11.803.952 16.356 (15.077) 1.279
Tai ngay 31/12/2016
Cong Cy tai chinh phai sinh tien tO Giao dich k9 hpn tien te 198.082 3.855 3.855
Giao dich hoan &Si tien ta 683.689 19.088 19.088
881.771 22.943 22.943
33
291
295 2
291
293
291 4
291
295
Ng5n hang Nang nghiep va Phat then N6ng th6n Viet Nam B05/TCTD
THU VET MINH BAO CAO TAI CH1NH RIENG (tiap theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chInh k6t thk cOng ngay
10.
10.1
10.2
CHO VAY KHACH HANG
31/12/2017 trieu cl6ng
Cho vay cac t6 chirc kinh te, ea nhan trong nute 867.790.843 Cho vay chik khau thu,ang phi& va cac giay tar c6 gia 523.121 Cac khoan tra thay khach hang 152.503 Cho vay bang von tai trq, 6), thec du tir 6.967.603 Cho vay cac to chin, Ca nhan nutc ngoai 19.249 Cho vay theo chi Binh cOa Chlnh phO 784.070 Nq cho vay du,qc khoanh va nq cher xr.), 19 521
876.237.910
Phan doh chat lacing nt7 cho vay
31/12/2017 trieu thing
Nq CO tie') chan 828.531.062 Nq can chi) 9 29.706.586 Nq dug' tieu char) 4.484.808 Nq nghi ng& 2.463.014 Nq c6 kha nang mat von 11.052.440
876.237.910
Phan tich chr nes theo then gian gtic ctha khoan cho vay
31/12/2017 triOu Cl6ng
Nq ngan han 516.851.440 Nq trung hpn 270.454.481 Nq dai hpn 88.931.989
876.237.910
I BAN SAO
31/12/2016 triOu Bang
735.057.885 457.582 319.248
7.829.637 46.402
1.103.342 521
744.814.617
31/12/2016 triOu dong
697.645.070 31.695.246 1.520.242 3.341.667
10.612.392
744.814.617
31/12/2016 triOu slang
456.330.787 225.440.926 63.042.904
744.814.617
10.3 Phan tich chr nv cho vay theo den tuvng khach hang va theo lopi hinh doanh nghiap
31/12/2017 tdOu thing %
Cho vay cac TCKT 269.962.855 30,81 Doanh nghiep Nhe mitt 10.386.836 11 19 Hqp tac xã 1.376.723 0,16 COng ty c6 phan, trach nhiern hat' hpn 251.237.430 28,67 Doanh nghiep tu, nhan 3.876.880 0,44 Doanh nghiep c6 von dau tui nverc ngoai 3.084.986 0,35
Kinh doanh Ca th6 596.716.618 68,10
Cho vay kit 9.558.437 1,09
876.237.910 100
31/12/2016 triOu Bong
227.300.395 30,52
10.790.504 1,45
1.239.171 0,17
194.913.011 26,17
19.533.879 2,62
823.830 0,11
469.515.823 63,04
47.998.399 6,44
744.814.617 100
34
Ngan hang Nang nghiOp va Phat trien N6ng th6n ViOt Nam B05/TCTD
THUYET MINH BAO CAO TAI CH1NH RIENG (ti6p theo) tpi ngay 31 thang 12 nam 2017 va cho nam tai chlnh kat thtic ming ngay BAN SAO I
11. PHONG Rill RO CHO VAY KHACH HANG
Thay del dq, phOng rid ro cho vay khach hang trong nam 2017 nhu, sau:
phOng cu the
Neu clang
Dv phOng cluing
Neu (16ng Tong Ong Neu CI6ng
sto du, au nam 7.143.386 5.311.355 12.454.741 Chi phi phong dã trich trong nam (Thuyet minh 33) 7.059.784 905.269 7.965.053 S6 dy phOng dã sir dog de X& ljr rai ro
thang 1 den thang 11 (5.767.217) (2.242) (5.769.459)
Dkr phong tai 30/11/2017 8.435.953 6.214.382 14.650.335
SO dv phong ea sir citing de X& 9 rui ro thang 12 (1.980.357) (7.910) (1.988.267)
s6 cu6i ham 6.455.596 6.206.472 12.662.068
Trong nam 2017, Ngan hang thvc hien phan lopi no' tpi thoti diem 30 thong 11 nam 2017 va trich lap dv phOng rOi ro cac khoan cho vay khach hang tuang Vng theo Th6ng ti' so 02/2013/TT-NHNN va Th6ng tir so 09/2014/TT-NHNN. Theo do, du, phong 101 10 tpi thEri diem ngay 31 thang 12 nam 2017 dint trich lap dva tren kat qua phan lopi cac khoen cho vay khach hang tpi thdri diem ngay 30 thang 11 nam 2017, cy the nhu, sau:
Dv no' Dv phOng Dv phOng T6ng s6 F
cho vay cy the chung dv phOng tit Phan loei Neu clang Neu d6ng Neu d6ng Neu Bang
4;7 No' dO tieu chuen 791.989.461 5.939.921 5.939.921 No' chn ch6 29.106.123 565.947 218.296 784.243 Nq cluti tieu chuen 4.651.384 424.901 34.885 459.786 Ng nghi ng& 2.837.400 605.492 21.280 626.772
No' c6 khe nang mAt van 12.916.885 6.839.613 6.839.613
SO can phai trich ip 841.501.253 8.435.953 6.214.382 14.650.335 grA
36
Ngan hang N6ng nghiep va Phat trien N6ng ton Viet Nam
THUS MINH BAO CAO TAI CH1NH RING (tiap theo) tai ngay 31 thang 12 nam 2017 vã cho nam tai chinh kat thik cOng ngay
B05/TCTD
BAN SAO
11. DV PHs:51%1G ROI RO CHO VAY KHACH HANG theo)
Thay (16i du phOng rui ro cho vay khach hang trong nam 2016 nhu sau:
S6 du du nam Chi phi du phOng dã trlch trong nam (Thuyet minh 33) SO du phong a sir dung de x& Icr rOi ro ti, thang 1 den thang 11
Dtp pheng ti 30/11/2016 SO du phOng dã sir dung de xiv19 rOi ro thang 12
S6 dtr cu6i nAm
Dv phOng cu tha
they (Yong
Dv phOng chung
triGu CI6ng Tang Ong Mau Clang
4.866.569
6.463.002
(2.816.839)
8.512.732
4.251.497
1.062.235
(607)
5.313.125
9.118.066
7.525.237
(2.817.446)
13.825.857
(1.369.346) (1.770) (1.371.116)
7.143.386 5.311.355 12.454.741
Trong nam 2016, Ngan hang thuc hien phan lopi nq ti tilt:el diem 30 thang 11 nam 2016 va
trIch lap du phOng rOi ro cac khoen cho vay khach hang tuang Ong theo Th6ng so 02/2013/TT-NHNN ve Th6ng tu so 09/2014/TT-NHNN. Theo do, du phOng rOi ro ti thevi diem ngay 31 thang 12 nam 2016 duet filch lap dua tren kat qua phan lopi cac khoan cho vay khach hang tpi th&i diem ngay 30 thang 11 nam 2016, cy the nhus sau:
Dv ny Dv phOng Dv phOng Tong s6
cho vay cu the chung dv pining Phan lopi triau thing tnau Of6ng triau d6ng Mau d6ng
668.862.103 5.016.466 5.016.466
29.818.665 560.452 223.640 784.092
4.921.834 589.408 36.914 626.322
4.814.049 1.108.318 36.105 1.144.423
11.230.999 6.254.554 6.254.554
719.647.650 8.512.732 5.313.125 13.825.857
Nydü tieu chuan Na can ch0 y Ny duti tieu chuan Nq nghi nab Nct CO kha nang mat vOn
S6 can phai trich lOp
37
Ngan hang N6ng nghi5p vá Phat then N6ng th6n
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) ngay 31 thang 12 nam 2017 va cho nam tai chlnh kat thOc cOng
12. CHONG KHOAN DAU TO'
12.1 Chang khohn cflau tu, sari sang a ban
Vi5t Nam
ngay
31/12/2017 triOu Bang tri6u
B05/TCTD
BAN SAO
31/12/2016 el6ng
Chumg khoan nq 126.976.273 120.062.459 Chi:mg khoan Chinh 102.190.338 95.543.765 ChOng khoan no' do cac TCTD khac trong nvet phat hanh 24.385.935 24.118.694 ChOng khaki ncy do cac TCKT trong flute phat hanh 400.000 400.000
Chumg khoan vim 171.462 171.462 ChUng khoan van do cac TCTD khac trong wet phat harth 5.462 5.462 ChUng khoan von do cac TCKT khac trong nvdec phat hanh 166.000 166.000
phong giam gib chilmg khoan sin sang di ban
127.147.735 120.233.921
(Thuyet minh 12.3) (188.383) (199.121)
Dv phong giam gia (67.633) (115.121) Dy phong chung (120.750) (84.000) Dy phong cy the 01
RI at
38
Ngan hang Nang nghiOp va Phat then N6ng than ViOt Nam
THUYET MINK BAO CAO TAI CHfNH RIENG (tiep theo) tai ngay 31 thang 12 'lam 2017 va cho narn tai chfnh ket thOc cOng ngay
12. CHUNG KHOAN DAU 117 (tiep theo)
12.2 Chung khoan CIAU UP girls den ngay Ciao hpn
B05TTCTD
BAN SAO
31/12/2017 31/12/2016 trieu deng trieu ding
Trai phieu dc biet do VAMC phat hanh 40.983.100 45.747.572 Chi:mg khoan gill' den ngay ciao han kh6ng bao gem trai phi4u dc blot do VAMC phat hanh 3.759.684 3.759.684
phong giarn gin chtimg khoan giD den ngay ciao h?n (Thuyet minh 12.3)
44.742.784 49.507.256
(21.989.522) (11.658.644) Du, phang cu the (21.989.522) (11.658.644)
12.2.1 Ching khoan deo ht, gill, den ngay deo than khOng bao gdm trai phieu dc biet do VAMC phat hanh
31/12/2017 trieu deng
31/12/2016 triOu Bang
Trai phieu Chit-1h phi) a biet 3.590.000 3.590.000 Trai phieu Cong ty mua ban no va tai sari ton clang cila doanh nghiep ("DATC") 169.684 169.684
3.759.684 3.759.684
Trai phieu Chinh pha Sac biet la cac trai phieu CO ky han 20 narn phat hanh tu, nam 2002 den 2004 ve c6 al su6t c6 dinh 3,30%/nam, lai &roc tra hang nam. Cac trai phieu nay kh6ng du,oc phep chuyen nhu,ong hoc dem chiet khau trong yang 5 nam ke Icr ngay phat hanh. Lai cOa Trai phieu Chinh phu dc biet &roc dung de be sung von dieu le theo hu,Ong den cua Theng tu, se 100/2002/TT-BTC ngay 4 thong 11 nam 2002 cua BO Tai chinh. Trong nam 2017, Ngan hang da nhan 118.470 bleu clang lal Tref phieu Chinh phi) DC biet.
Chi tiet cua cac Trai phieu Chinh phO Dac biet tai ngay 31 thang 12 nam 2017 nhu, sau:
NM/ phat berth
Ngay deo han Lai sugt
Manh gia trieu deng
Phat hanh Can thu, nhat 20/09/2002 20/09/2022 3,30% 1.500.000 !That hanh In this, hai 04/06/2003 04/06/2023 3,30% 700.000 Phat hanh In tht), ba 18/11/2003 18/11/2023 3,30% 700.000 Phat hanh In thip 23/07/2004 23/07/2024 3,30% 690.000
3.590.000
/2.2.2 Trai phi& a NO do VAMC phat hanh
31/12/2017 31/12/2016 Wet' Jong trieu Tong
Menh gia trai phieu dc biet 40.983.100 45.747.572 Du, phang trai phieu dc blot (21.989.522) (11.658.644)
39
Ng5n hang N6ng nghiep va Phat then N6ng th6n Vi5t Nam
THU'S MINH BAO CAO TAI CHINN RING (tip theo) tai ngay 31 thang 12 am 2017 va cho nam tai chlnh ket thuc cOng ngay
12. CHONG KHOAN pAu (tip theo)
12.3 Dv phong giam gia cluing khoan dhu
B05/TCTD
BAN SAO
31/12/2017 31/12/2016 Mau ding Mau clang
Dy, phony chimp khoan du to sin sang de ban SO du dau nam 199.121 119.033 Inch Iap/(hoan nhap) trong nam (Thy& minh 29) (10.738) 80.088
S6 do cu6i nam 188.383 199.121
Do pining chOng khan du gill' den ngay clao h4n S6 dv du nam 11.658.644 6.197.996 Inch 10P phOng trong nam (Thuyat minh 33) 10.577.669 5.518.070 Mua lai rig va x1119 rei ro trong nam (246.791) (57.422)
S6 du, cat' nam 21.989.522 11.658.644
Teng do ph6ng chOng khoan diu to, 22.177.905 11.857.765
12.4 Ching khoan doanh nghiep chin niem yet dopy phan 100 ng, va trich lap dip phong theo Thang tit 02/2013/TT-NHNN
Ngan hang thgc hien pan loai ng tai thai diem 30 thang 11 nam 2017 va trich lap dg phong rüi no cat khan trai phieu doanh nghiep chua niem yet theo Thong tu, so 02/2013/TT-NHNN va Thong tu, s6 09/2014/TT-NHNN. Theo C16, du' phong rUi ro ti thtti diem ngay 31 thang 12 nam 2017 dulyc trich lap dga tren ket qua phan loai cac khoan trai phieu doanh nghiep chua niem yet tai ngay 30 thang 11 nam 2017.
Chi tiet phan loai ng va dg ph6ng rui ro cat khan trai phieu doanh nghiep Olga niem yet can phai trich lap theo Th6ng tu, 02/2013fTT-NHNN vã Th6ng tu, 09/2014/TT-NHNN tai thtti diem 31 tang 12 nam 2017 nhu, sau:
Gia tr,i ghi so Dv phdng Dv phdng Tang sá trai phi& cy the chung dv phdng
Phan loot tri9u ding WO Jong hi& clang hi& clang
Na du tieu chuen 16.100.000 120.750 120.750 Ng can chi' 9 Na duti tieu chuen Ng nghi ngtt Ng 66 kha nang mat von
16.100.000 120.750 120.750
1.4 V.
40
Ngan hang N6ng nghiOp va Phat then N6ng th6n ViOt Nam
THU YET MINH BAO CAO TAI CHINN MENG Op theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chlnh ket thik cang ngay
B05/TCTD
I BAN SAO I
13. GOP VON, OAU TIP DAI HAN
13.1 Dhu ft, vao cOng ty con
31/12/2017 31/12/2016 , TjI0
Gia g6c nam giCr
trieu Bong (70) Gia g6c
trihu Bong
Tk 10 nhm
(%)
Tang Cang ty Vang Agribank Viet Nam - CTCP (i) 110.072 61,24% Gang ty Cho Thue Tai chlnh I Ngan hang Nang nghiep va ['hat tr.& Nang than Viet Nam 172.087 100% 172.087 100% Gang ty Cho thue Tai chlnh II Ngan hang Nang nghiep va Phat b.& N6ng than Viet Nam 294.416 100% 294.416 100% Gang ty TNHH Mat thanh vien Dich vu Ngan hang Nang nghiep Viet Nam 448.249 100% 448.249 100% Cong ty TNHH MW Quan 19 no va khai thac tai san Agribank 30.000 100% 30.000 100% Gong ty 66 pile() ChOng khoan Ngan hang Neing nghiep ye Phat then Nang th6n Viet Nam 1.250.916 75,21% 1.250.916 75,21% Gang ty C6 phan Bao hiem Ngan hang Nang nghiep 195.840 52,93% 195.840 52,93%
2.391.508 2.501.580
(i) Tel phien du gia ngay 15 thang 12 nam 2017 tai Sä giao dich chimg khoan Ha Nai (HNX), Ngan hang de thoc hien ban thenh c6ng loan IX) 12.615.440 co phan tai Tang Clang ty yang Agribank Viet Nam - CTCP. Thu nhap 15i tit, ban 66 char) Boot trinh bay tai Thuyet minh 31.
ie
/3.2 Vein Op lien doanh
Gong ty TNHH Lien doanh Chian 19 Dau Agribank — VGFM
31/12/2017 31/12/2016
Giá g6c trihu d6ng
Ty le , Ty 10
nhm gi& Gia g6c nam giCr
(%) trihu Jong (%)
8.206 51,00% 8.206 51,00%
8.206 8.206
C6ng ty TNHH Lien doanh Quer, Dhu t&Agribank - VGFM (AVIM) la mat lien doanh giDa Ngan hang va C6ng ty Vietnam Global Fund Management LLC (VGFM M9), trong 86, phan van Op 60a Ngan hang chiem 51%. Tuy nhien, kO tir ngay thanh lap C6ng ty chin then khai nghiep vu quan 19 qu9. Ngay 5 thong 5 nam 2008, UBCK Nha ntrac dã ra Quyet Clinh so 01/UBCK-THGP ye viec thu hal gray phep thenh lep ve hoat dOng cua C6ng ty. Ngay 1 thang 8 nam 2009, AVIM giai the theo Quyet Binh so 15/2008/AVIM cOa AVIM. Den thai diem lap bac) cao tai chlnh nay, c6ng ty AVIM van dang trong qua trInh thoc hien thu tuc giai
41
Ngan hang N6ng nghiOp va Phat then N6ng than ViOt Nam B05/TCTD
THUS MINH BAO CAO TAI CHINN RIENG (tiep theo) tai ngay 31 thang 12 nam 2017 ye cho nam tai chlnh ket th0c cOng ngay BAN SAO 13. GOP VON, DAN TlY DAI FI41N (tiep theo)
13.3 Diu ttr vao can ty lien ket
31/12/2017 31/12/2016
Gia g6c 7-910 nam Gig g6c 11, /0 ngm ttiOu clang (%) tried clang 910 (%)
52.900 23,00% 52.900 23,00%
52.900
52.900
31/12/2017 31/12/2016
Gia g6c tn0u dOng
TV 10 nem gi0° (%)
GO g6c triOu ci6ng
T210 nem giO (%)
C6ng ty C6 Oen Du lich thiyang mai ve Nang nghiep Viet Warn
13.4 Diu ttr dal han khac
Qu9 Bao lanh tin dung Yen Bai C6ng ty chuyen mach tai chinh quoc gia Viet Nam Ngan hang TMCP Btru dien Lien Viet CO
1.800 8,39% 1.800
25.000 8,00% 25.000
165.000
8,39%
8,00%
2,55%
26.800 191.800
(i) TCP ngay 11 thang 10 nam 2017 den ngay 9 thang 11 nam 2017, Ngan hang a thut hien
ban toan 100 16.500.000 c6 phen tai Ngan hang TMCP then Lien Viet tren San giao dich UpCOM duvc t6 ch&c tai Set giao dich ch&ng khoan Ha Nat
13.5 Dui phong giam gia du ttr dai
Thay doi cua di r phang giam gia deu tu, dal hsn trong nam nhty sau:
2017 2016
tri0u d6ng trieu dog
56 du nam Dkr phang rOi ro trich lap/(hoan nhap) trong nam (Thuyet minh 32)
850.919 610.968
(80.479) 239.951
56 cu6i nam 770.440
42
Ng5n hang N6ng nghi'Op va Phat then Nong th6n VI*5t Nam
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) tei ngay 31 theng 12 nam 2017 vá cho nam tai chinh ket thOc cOng ngay
TIEN GO'l VA VAY CAC TCTD KHAC
Titn gag cüa cac TCTD khac
31/12/2017 Mau Bang
31/12/2016 triau Bang
Tien girl khOng k9 hen 2.557.599 2.104.611 - Bang VND 2.014.846 1.620.508 - Bang ngopi fa 542.753 484.103
Tien girl Co Icy Flan 2.556.450 1.086.360 - Bang VND 200.000 - Bang ngooi tO 2.556.450 886.360
5.114.049 3.190.971
Vay cac TCTD khac - Bang VND 110.128 171.249 - Bang ngoai tO 672.750
782.878 171.249
5.896.927 3.362.220 .•1/4
N' TIEN Girl CIA KHACH HANG -P
18.1 They& minh theo lc* hinh tin gen ..\)\
31/12/2017 31/12/2016 Waif Bang Mau Bang
Tien girl khang Iwn 126.842.383 117.458.521 Tien giri khOng k9 han bang VND 121.886.188 113.305.289 Tien girt khOng han bang ngoei te 4.956.195 4.153.232
Tien girl ce ky h?n 879.545.746 746.341.254 Tien giri co k9 hen bang VND 869.862.678 733.517.358 Tien gCri CO k9 hen bang ngoei to 9.683.068 12.823.896
Tien girl viSn chuyen cleing 9.861 137.448
Ti6n ky quy 1.452.541 2.067.478 Tien k9 guy bang VND 1.317.173 1.692.516 Tien gal k9 qui/ bang ngoei te 135.368 374.962
1.007.850.531 866.004.701
18.2 Thwart minh theo d6i twng khach hhng, loQi hinh doanh nghiOp
31/12/2017 31/12/2016 triau Bang WO Bang
Tien giri cOa TCKT 210.537.873 172.742.630 Tien girl dm ea nhen 795.819.758 674.084.342 Tien gUI cOa cac dói hiving khac 1.492.900 19.177.729
1.007.850.531 866.004.7010,V
50
Ngan hang N6ng nghiep va Phat then N6ng th6n Viet Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINN RIENG (ti6p theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chlnh ket th0c cOng ngay BAN SAO
VON TAI TRq, CIV THAC Oki TI)', CHO VAY TCTD CHIU
Van nhan tai to, ul that du kr, cho vay bang VND VOn nhan tai fro, u9 that iflau ty, cho vay bang ngoai te
RU! RO
31/12/2017 triOu Bong
31/12/2016 trieu d6ng
5.630.819 1.923.221
15.968.341 2.092.655
7.554.040 18.060.996
PHAT HANH GIAY Ter Co GIA
31/12/2017 31/12/2016 ttiOu !Jong triOu el6ng
Chi:nig chi tin girl 627.659 805
Dux,' 12 thang 627.291 422
- Bang VND 627.162 295 - B6ng ngoQi 0 129 127
TO, 12 thang VA 5 nam 368 383
- aing VND - B.6ng ngopi tO
368 383 - A
KS, phieu 2.144 97.776 ;A
Duti 12 thang 2.009 97.640 ssi
- B6ng VND 1.298 96.937 ,I,
- BAng ngopi tO 711 703 6 Tir 12 thang WA 5 nam 135 136 it
- B.6ng VND 135 136 ;v.., Trai phi6u 16.369.722 16.369.732
Duti 12 thong - BAng VND Tren 5 nam 16.369.722 16.369.732 - 136ng VND 16.369.722 16.369.732
16.999.525 16.468.313
51
Ngan hang Nong nghiOp va Phat then N6ng th6n Wet Nam BO5fTCT
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) BAN SAO tei ngay 31 theng 12 nam 2017 va cho nam tai chlnh ket tht)c cOng ngay
21. CAC KHOAN Nq KHAc
21.1 Cat khan Mi, phi phdi tra
31/12/2017 31/12/2016
Mau el6ng Mau clang
Lai phai tra cho tien girl 16.736.813 12.687.288 Lai phai tra v6 phat hanh giay tdr CO gia 196.806 118.600 Lai phai tit' cho von tai trc, ay thac deu tui Ira cho vay 31.512 325.351 Lai phai tra cho ban vay cac TCTD khac 8.382 8.639 Lai phai Ira cho c6ng cy phai sinh hen te 273 691 Phi phai tra 62 61
16.973.848 13.140.630
21.2 Cdc khodn phdi tra va c6ng my khdc
31/12/2017 31/12/2016
triau Clang tnau Clang
Cac khaki phâi tra nOi 130 Cac khoan phai Ira nhan vien
2.848.038
2.860.182 Qujr khen thvaing, phOc Icei
1.982.608
2.143.660 Phai tra khac
1.339
4.831.985 5.003.842
Cac khoan phãi tra ben ngoai Cac khaki phai tra ve xay dying ca ban, mua sam tái san c6 8inh Lai nhen trutc chdr phan b6 Chuyen ben phai Ira Cac khoan phai tra tai Chi nhanh Choi Lem (Thuyet minh 15.1) Cac bpi thue phai np (Thuyet minh 22) Cac khoan phai tra khac
23.890 155.923 90.084
471.323 939.939
17.016 139.496 755.861
569.338 459.155 806.382
; 1 t
1.681.159 2.747.248
6.513.144 7.751.090
22. TiNH HINH THVC HIeN NGHTA vy vtol NGAN SACH NHA NU'OC
Dan vt. triau Bong
S6 chr Phat sinh trong nam S6 chr du nam S6 phai nap S6 dra nap cu6i nam
Thu& GTGT du ra Thu6 TNDN hien hanh Cac bet thue khac
33.211 381.655 44.289
349.709 1.027.907
359.043
342.859 1.042.045
339.587
40.061 367.517 63.745
459.155 1.736.659 1.724.491 471.323
Cac bac can thue cOa Moen hang se chiu sv kiem tra cua cc, quan thue. Do viec ap dyng Wet vá cac quy Binh ye thue 861 vai cac hal nghiep vy khac nhau ci5 the &rot giai thlch theo nhieu cach khac nhau, s6 thu6 dint trinh bay tren bao cao tai chInh rieng c6 the se bi thay 661theo quyet Clinh cuOi cOng cOa ca quan
52
Ngan hang N6ng nghisap va Phat then Ming than Wat Nam 805/TCTD
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) tai• ngay 31 thang 12 nam 2017 Ye cho nam tai chinh ket thlic cOng ngay
22. TINH HINH THYC HIeN NGHIA VI) v61 NGAN SACH NHAFOC
22.1 Thug thu nhep doanh nghiep hien hanh
(nap theo)
2017 Mau dong
2016 triau Jong
Thu nh4p ho$ oflOng kinh doanh truidt thuo 5.066.265 4.211.819 Trer
Thu nhap tip có tin khang chju thue (38.763) (91 890) Cherth lech chi phi dy, phemg rOi ro tin dyng cOa Chi nhanh Campuchia do khac biet ye Chan myth ke than Campuchia va Chan myth Re toan Viet Nam (148) (1.167)
Chi phi khOng duthic kheu trey 1.199
Thu nhOp chiu thue TNDN trong nam 5.028.553 4.118.762
Thue sat 20% 20% Chi phi thue TNDN 1.005.711 823.752 Dieu chinh theo Quyet toan thue nam tuft 22.196
Chi phi thu e TNDN trong nam 1.027.907 823.752
Thue TNDN phai tra 8u narn 381.655 375.685
Thue TNDN da tra trong nam (1.042.045) (817.782)
Thue TNDN phai tra cuei nam 367.517 381.655
22.2 Thue thu nhep hofin
Bien Ong thue TNDN hoan lai trong nam 2017 nhu, sau: Dan vt: triau (16ng
Bien dOng trong nam
Bao cao
kat qua Lqi
S6 dui hopt dOng nhuan da S6 du,
dau nam kinh doanh iQi cu6i nam
Thue TNDN hoan li phai tra Chenh lech chi phi dy, phang rOi ro tin dyng dm Chi nhanh Campuchia do khac biet ye Chan myth ke toan Campuchia Ye Chan mvc ke toan Viet Nam (414) 29 (385)
(414) 29 (385)
Bien Ong thue TNDN hoan Isi trong nam 2016 nhu, sau: Dan tit: triau clang
Bian ("Ong trong nam
Bao cao
S6 du, dau nam
kat qua Lqi hoot dOng nhuan da
kinh doanh 10 Sá du'
cif& nam
Thue TNDN hoan lai phai tra Chenh lech chi phi dy, phemg rOi ro tin Ong cua Chi nhanh Campuchia do khac biet ye Chan myth Ice toan Campuchia ya Chan myth ke toan Viet Nam (181) (233) (414)
(181) (233) (414)
4
u4.
BAN SAO '
53
Nig lan hang N6ng nghiep va Phat then N6ng th6n Viet Nain
THUYET MINH GAO CAO TAI CHINN RING (tiep theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chinh ket thOc cOng ngay
• • . B05/TCTD
23. VON CHO SO HCPU
23.1 Bao cao tinh hinh thay dOi vOn chess& hCru
Tong van dm Ngan hang the hien bang so tien va tai san ma Ngan hang nhan duvc Chinh phO Viet Nam va NHNN Viet Nam duti dpng tien, Trai phieu Chinh phi] Dc biet ve cac tai sin khac. Von cOa Ngan hang cOng duct b6 sung tO, 0u9 dy trip b6 sung van dieu le va cac qu9 khac du,qc trich lap ter Icei Oman sau time cua Ngan hang theo quy dinh cOa Nhâ nutm. Ngoai ra, lai nhan &roc kr Trai phieu Chinh phO Dac biet cOng ducc bye bap ghi tang von theo Theng U, se) 100/2002/TT-BTC ngay 4 thang 11 nam 2002 cOa BO Tai chinh.
Tinh hinh thay a6i van alio so, him cOa Ngan hang trong nam 2017 &rex trinh bay nhu, sau:
V6n Chou 10 trieu d6ng
V6n khac tri0u (16ng
Qu9cOa TCTD trieu Bang
144 nhuan °tufa phan ph6i MO Bong
T6ng Ong tri0u Cl6ng
stS du, diu n5m 29.126.443 204.734 16.482.608 3.416.916 49.230.701 Uyi nhuan thuan hang nam 4.060.583 4.060.583 Lai Trai phieu ChInh phO Dag biet 118.470 118.470 Tang von trong nam theo quyet dinh cOa BTC 1.109.600 1.109.600 Trich qu9 khen thutng phOc lqi (715.917) (715.917) Dieu chinh thue TNDN phai nOp theo quyet toan thue (22.196) (22.196) Giam khac (88.214) (1.957) (90.171)
S6 du, cuoi nam 30.354.513 204.734 16.394.394 6.737.429 53.691.070
Ar
Ng5n hang [tong nghi5p va Phat then Nang thon Viet Nann
THUS MINH BAO CAO TAI CHINN RIENG (tiep theo) tpi ngay 31 thang 12 nam 2017 vã cho nam tai chinh ket thtic cOng ngay
• , B05/TCTD
23. VON CHO str fam (trap theo)
23.1 Boo cao tinh hinh thay d61 win chi) so, hen theo)
Tinh hInh thay dOivOn chO s& him cOa Ngan hang trong nam 2016 dutc trinh bay nhu, sau:
V6n dieu triOu °yang
V6n khac WO Clang
Quy cua TCTD MO Clang
Lqi nhu6n chva phan phai tri6u Clang
T6ng cOng Mau clang
S6 du) diu nam 29.003.641 194.688 14.776.693 2.921.916 46.896.938 Lqi nhuan than trong nam 3.387.834 3.387.834 Lai Trai phieu Chit-1h pha Dc biet 118.540 118.540 Tang von thew le kr nguOn thu rig khac phgc hau qua can bao sO 5 nam 2014, 2015 4.262 4.262 Trich qu9 trong nam 1.642.844 (1.642.844) Trich qu9 khen thutng phOclqi (1.214.276) (1.214.276) Sap nhap C6ng ty TNHH MTV yang bpc Da qu9 Thanh ph6 H6 Chi Minh — Ngan hang NHNo&PTNT Viet Nam 2.496 64.510 16.020 83.026 Sap nhap C69 ty TNHH MW Thuang mpi va Dau to, phat trien Hai Phong 7.550 (110) (3.353) 4.087 Dieu chinh theo KTNN nam 2015 (i) (47.573) (47.573) Tong COng ty yang chuyen tien thanh 19 tai san khi cO phan h6a 53 53 Xir19 ton that nghiep AI the (1.382) (1.382)
Gam khac (808) (808)
s6 du, cap" nom 29.126.443 204.734 16.482.608 3.416.916 49.230.701
(i) Dieu chinh theo Kiem toan Nile nut bao gOm cac khoan dieu chinh tog yeu sau:
- Dieu chinh giam qu9 krang nam 2015: 61.070 trieu Hong
- Dieu chinh giam lai du, thu nam 2015: 83.071 trieu Clang
- Dieu chinh tang chi phi khau hao tai san cO dinh: 28.353 trieu &mg
Ngan hang thqc hien dieu chinh vac) Ii nhuan lOy ke ye cac tai khoan lien quan, khong trinh bay !pi se) lieu ham 2015 ten se dlau k9 bac cao nam 2016.
55
Ngan hang N6ng nghiep va Phat trien N6ng then Viet Nam
THUYET MINH BAO CAO TAI CHNH RING (tiep theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chfnh k6t thOc cOng ngay
23. VON CHO SO HO1.1(tiep theo)
23.2 Cab quk dy, trip cOa Ngan hang
Ngan hang trfch 10p cac qu9 du, trtr sau day theo guy dInh cria Lu0t cac TCTD so 47/2010/QH12 do Quec hOi ban hanh ngay 16 thang 6 nam 2010 ye Nghl dinh sO 93/2017/ND-CP do Chinh phi' ban hanh ngay 7 thang 8 nam 2017 ye che de tai chlnh d6i voi cac tO chin tin dung Wit! sau:
Ti la phan tram am Ipi nhuan sau thua Mem t61 da
Qu9 du, tr.& b6 sung van diet:110
5% Ii nhuan sau thue Van di6u 10
Qu9 du, phong tai chInh 10% lqi nhuan sau thu6 Kheing guy Binh
Qu9 au by phat trien Tai da 25% lqi nhuan sau thue KhOng guy dinh
Qu9 h6 trq sap xep doanh nghiep
Can cCr theo Quyet djnh cda Hi slang Thanh viOn
Kh6ng guy dinh
Qu9 khen thulang, phfic lo,,i
Can ar the() Quyet djnh cOa HOi clang Thenh yien
Ten da khOng qua 3 thang Itrang thuic hien
Viec trich lep gu9 &rot hach than Wen ca so' guyet Binh cOa HOi dOng Thenh vien.
Tlnh hinh thay dOi cac gu9 do, tril, ctia Ngan hang trong nam 2017 nhu, sau:
Qukpo trot
Quk Quk du' tries sap xep
Quk clau tv civ phOng b6 sung doanh Tong quk ph& trgn tai chInh von dieu 10 nghiap caa TCTD triau clang MO (Yong triØu crOng Wu clang triau d6ng
S6 du, du nam 12.500.445 2.491.107 1.341.607 149.449 16.482.608 Chuyen ye Qu9 ha try sap xep doanh nghiep do BO Tal chfnh guan19 (88.214) (88.214)
So du, cu6i nam 12.500.445 2.491.107 1.341.607 61.235 16.394.394
56
152.184 14.776.693
- 1.642.844
(1.189) (110)
(1.599) 64.510
53 53
(1.382)
149.449 16.482.608
2017 2016
triOu acing tri0u ding
1.162.402 1.044.892
71.591.791 60.240.956
6.933.653 6.422.177
306.267 300.911
1.783 2.992
79.995.896 68.011.928
2017 2016
10u acing tri0u acing
43.979.655 37.640.674
545.516 788.999
1.269.599 1.011.608
17.055 22.373
68.771 37.076
Ngan hang N6ng nghrep va Phat then N6ng th6n ViOt Nam 1305/TCTD
THUYET MINH BAO CAO TAI CHINN RING (ti6p theo) tpi ngay 31 thang 12 nam 2017 ve cho nam tai chlnh kat th0c cOng ngay BAN SAO I 23. VON CHO so. Feu (tiep theo)
23.2 Cac guff cicr tra cUe Ngan hang (tiep theo)
Tlnh hinh thay 661 cac guy du ft& cua Ngan hang trong nam 2016 nhu sau:
Qui% h6 try sop x4p
doanh Tong quk nghiep °Oa TCTD
bleu thing trieu (16ng
Quk du kr ph& Wen
Neu Clang
Qu2 QuP du' tra
du phOng b6 sung
tai chInh von dieu 10
bleu (Ring triØu acing
S6 dir dau nam 11.218.981 2.206.777 1.198.751 Trfch qu9 trong nam theo Nghj guy& s6 188/NQ- HDTV ngay 17/9/2015 cua HDTV 1.214.276 285.712 142.856 Sap nhap C6ng ty TNHH MT/ Thuang mpi ye Deu by ()hat then Hai Phan° 1.079 Sap nhep Mfg ty TNHH MN yang bpc pa quy Thanh ph6 H6 Chi Minh — Ngan hang NHNo&PTNT Viet Nam 66.109 Tong Gang ty yang chuyen tier) thanh 9 tai sari khi cif) phen hOa XO'ly íüí ro ton thet nghiep vy the (1.382)
S6 du, cu6i nam 12.500.445 2.491.107 1.341.607
THU NHAP LAI VA CAC KHOAN THU NHAP TU'O'NG
Thu nhap Iai tin gCvi Thu nhap lei cho vay Thu lai to, kinh doanh, cr6u hi chOng khoan Thu tut nghiep vv bao lanh Thu khac hot Ong tin dvng
CHI PHI LAI VA CAC KHOAN CHI PHI TU'ONG TV
Tth Iãi tier) girl Tra lal tien vay Tra al phat hanh giey td, c6 gia Tra lal tier, thue tai chfnh Chi phi hopt dOng tin dvng khac
45.880.596 39.500.730
57
Ng5n hang N6ng nghrep va Phat trien N6ng th6n Vie't Nam
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chfnh ket thOc cling ngay
26. THU NHAP THUAN TCP HOAT BONG DICH VD
2017 triOu Clang
1305TTCTD
BAN SAO
2016 triOu dng
Thu nh4p tiv hoat dOng dich vy Thu tir djch vy thanh toan 3.423.726 2.832.507 Thu ve djch vy ngan guy 165.931 162.528 Thu to' nghiep vy Oy thac va Bpi ly 208.535 195.985 Thu to' djch vy by van 117.722 49.059 Thu khac 291.467 233.473
4.207.381 3.473.552
Chi phi hot dOng dich vy Hopt Ong thanh toan (883.998) (653.418) Gifu Bien, vien theng (122.027) (116.627) Hot Ong ngan qu9 (338.838) (330.011) Chi phi hoa hang moi gieti (214.175) (168.361) Chi ye nghiep vy Oy thac va Hai ly (22.809) - Chi ve djch vy tu, vOn (9.245) (9.047) Chi phi khac (32.064) (37.985)
(1.623.156) (1.315.449)
Thu nh4p thuin tip hot Ong dich vy
LAI THUAN MOAT ()ONG KINH DOANH NGOAI H61
2.584.225 2.158.103 ".".•
Ni
le %MI
2017 tri6u Bong
2016 trieu d6ng
Thu nhap tip hot dOng kinh doanh ngoai h6i • Thu to' kinh doanh ngopi te giao ngay 1.549.278 823.119 Thu tit kinh doanh yang 8.147 60.461 Thu Ur cac c6ng cy phai sinh tien te 13.024 2.433
1.570.449 886.013
Chi phi hot ging kinh doanh ngoai h6i Chi ve kinh doanh ngopi te giao ngay (1.037.264) (372.270) Chi ve kinh doanh yang (124) (170) Chi v4 cac c6ng cy phai sinh ti4n to (12.440) (12.425)
(1.049.828) (384.865)
Lai thuan tip hot Ong kinh doanh ngoai h6i 520.621 501.148
LAI THUAN MUA BAN CHONG KHOAN KINH DOANH
2017 2016 trieu Bang WO Bong
Thu nhep mua ban chivng khoan kinh doanh 8 Chi phi ve mua ban ch0,ng khoan kinh doanh (2)
6
58
B05/TCTD Ngan hang Nong nghiOp va Phat trien Nang th6n Vit Nam
THUYET MINH BAO CAO TAI CHINN RING (ti4p theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chinh ket th0c cOng ngay
LAI/(LO) THUAN MUA BAN CHONG KHOAN oAu iv
2017 triOu slang
2016 triOu Bong
Thu nhOp to, mua ban chi:mg khoan dau to' 166.773 Chi phi ye mua ban chUng khoan deu to' (749) Roan nhap/(Chi phi) dty phong glen' gia chirng khoen dau to' (Thuyet minh 12.3) 10.738 (80.088)
176.762 (80.088)
LAI THUAN HOAT BONG KHAC
2017 2016 triOu d6ng triOu 56ng
Thu nhap tip hot Ong khac Thu ft), nq g6c ctia cac khoan nq dã xis 19 rid ro 4.382.710 3.816.989 Thu to, lai cOa cac khoan no' a xu, 19 nil ro 1.052.592 842.299 Thu to' thanh ly tai san 06 dinh 4.715 7.966 Thu khac 145.331 103.874
5.585.348 4.771.128
Chi phi hoV dicing khac Chi h6 trq c6ng tac xã heii (439.930) (447.712) Chive haat dOng kinh doanh khac (29.728) (28.311)
(469.658) (476.023)
Lai than ter hot dOng khac 5.115.690 4.295.105
THU NHAP TO' GOP VON, MUA CO PHAN
Thu nhap tir g6p von, mua 06 phen là khoan thu c6 toc ter cac khoan g6p von, cthu by dal hpn va Ii nhuan chuyen ye tie cac c6ng ty con.
2017 2016
trieu ding triOu elding
C6 tin nhan &rex, lqi nhuPn chuyen ye trong nam g6p von, mua 06 phan Thu fir ban cac khaki dAu to' dai han (I)
38.763 91.890
128.782
167.545 91.890
(i) Day là thu nhOp tir, ban 06 phan ti Ngan hang TMCP Btru dien Lien Viet va Tang Gong ty yang Agribank Viet Nam - CTCP.X.,/
59
Ngan
THUYET
ngay
hang N6ng nghiap va Phat trien N6ng th6n ViOt Nam
MINH BAO CAO TAI CH1NH RIENG (tiep theo) 31 thang 12 nam 2017 va cho nam tai chfnh ket th0c a:mg ngay
CHI PHI HO/NT DOG
2017 trieu ding
B05/TCTD
I BAN SAO
2016 trieu dteng
Chi Op thu0 va cac khoan phi, 10 phi 138.576 133.175 Chi phi cho nhan vier) 11.195.353 10.195.918 Trong do - Chi luang va phu cep 9.719.656 8.669.916 - Cac khoan chi Bang Op theo hfang 618.635 558.375 - Chi tra cap, an ca, y te 594.886 556.714 - Chi khac 262.176 410.913 Chi ye tai sari 2.967.129 2.756.418 - Kheu hao ca ban tai sari c6 Binh 1.262.436 1.172.654 - Chi khac 1.704.693 1.583.764 Chi cho host Ong quail ly cOng vy 3.558.387 3.161.633 - Vat /i0u van phdng, xang day 505.527 463.538 - Chi buy phi va Bien thopi 85.934 74.703 - Dien, nuac, va sinh ca quan 439.628 425.882 - Chi ye cac hopt clOng (roan the 133.357 117.294 - Chi hOi nghi, 16 tan, khanh net 1.478.333 1.285.993 - COng tac phi 313.070 265.296 - Chi xuat ban tai lieu, tuyan truyan, quang cao, hap thj,
khuyan mai 504.802 427.564 - Chi Ciao tpo, huen luyen 36.595 47.467 - Chi phi quanly, khac 61.141 53.896 Chi nOp phi bao hiem, bac toan tien giri dm khach hang 1.136.390 969.744 (Hoan nhap)lchi phi citz phong giam gia 6Au hi, dai hsn (Thuyet minh 13.5) (80.479) 239.951 (Hoan nhap)/chi ph( 0, phong (kh6ng tInh chi phi dy, phong rill ro tin dyng n0i va ngosi bang; chi phi dys priding Om gib choing khoan) (533.569) 126.668 Chi phi host CIOng khac 717.743 633.944
19.099.530 18.217.451
CHI PHI DV PHONG ROI RO TIN DyNG
Thuyet 2017 2016 minh Mau Bong WO Bong
(Hoan nhap)/TrIch lap dy, phong rOi ro tien girl vã 7 cho vay cac TCTD khac (28.368) 4.779 TrIch lap dis phang rill ro cho vay khach hang 11 7.965.053 7.525.237 TOO lap dy, pheing trai phieu VAMC 12.3 10,577.669 5.518.070
18.514.354 13.048.086
60
Ngan hang N6ng nghiOp va Phat then N6ng thon ViOt Nam BOWTCTD
THUS MINH BAO CAO TAI CH1NH RIENG (tiep theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chlnh ket th0c cOng ngay
BAN SAO 37 NGHIA VI) Kt TIEM AN VA CAC CAM KO' OU'A RA (tiep theo)
37.3 Cdc nghia vy nq tiern An khac
Hen nay, mOt se ski vy can be Ngan hang CO lien quan den cac sai phm trong viec phat hanh cac chUng thu, bao lanh phat sinh t& nhieu truck yAn dang trong qua trinh dieu tra, xet xa, ma chtra CO phan quyet cu6i cOng cOa tea an. Vic xac djnh trach nhiem ye nghTa vy phap
cOa cac ben CO lien quan chi duct thyt hien khi vy an da Cluvc xet CO tuyen an cy the ye ban an c6 hieu Ivc. Dtsa tren ket qua cOa cac th0 tyc (16i chieu, ra soat va kiem tra nei be dã thvc hien den thei diem lap bao cao nay, Ban T6ng Gam di& cOa Ngan hang tin tutng rang Ngan hang khOng thvc hien nghTa vy thanh toan dei vdei cac nghTa vy phat sinh tcr cac chi:mg thu, bao lanh nett ten do cac chUng this bao lanh nay c6 kha nang v6 hieu. V1 vay, tai thel diem lap bac cao tai chlnh nay, Ngan hang chua thisc hien ghi nhan cac nghTa vy tai chlnh lien quan.
38. GIAO DICH VOI CAC BEN LIEN QUAN
Giao djch v61 cac ben lien quan la cac giao djch duct thtsc hien veil cac ben c6 lien quan vitei Ngan hang. Cac ben duvc coi la lien quan net) met ben CO kha nang kiem scat hoc CO anh hutng Clang ke H6i vai ben kia trong viec ra quyet Hjnh cac chlnh sach tai chinh va hopt Ong. Met ben duct coi là ben CO lien quan yeti Ngan hang neu:
(a) Tryt tier) hoc gian tier) qua met hay nhieu ben trung gian, ben nay:
kiern soat hoc bj kiem scat hoac chju ski kiem soat chung Ngan hang (bao gem c,ac c6ng ty me, cOng ty con);
CO yen g6p vac Ngan hang va do H6 CO anh hutng Clang ke tai Ngan hang;
c6 quyen dOng kiem scat Ngan hang;
A
(b) Ben lien quan a c6ng ty lien doanh, lien ket ma Ngan hang la met ben lien doanh, lien Wet; 3
(C) Ben lien quan c6 thanh vien la nhan sçr chlnh trong Ban Quan ly cOa Ngan hang hoc ; cOng ty mp cOa no;
Ben lien quan la thanh vien mat thiet trong gia dlnh cOa bet ky ca nhan nao da neu trong diem (a) hoc (c); hoac
Ben lien quan It met dun vj trvc tier) hoac gian tier) chju sçr kiem scat, d6ng kiem scat hoac chju anh hutng Hang ke, hoac co quyen bleu guy& bed bet ky ca nhan nao Huvc de cap den trong (diem (c) hoac
(°'
64
Ngan hang N6ng nghiep va Phat then N6ng th6n Viat Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINH RIENG (tiap theo) tpi ngay 31 thang 12 nam 2017 va cho nam tai chinh kat thac cling ngay
38. CIAO DICH Val CAC BEN LIEN QUAN Nap theo)
Chi tiet s6 cltr chO yeu vai cac ben lien quan tai ngay 31 thang 12 nhu, sau:
Ben liOn quan Quan he Cac giao dich 31/12/2017
trieu Bong 31/12/2016 trieu dog
Cac ben lien quan la t6 chat
Cang ty Cho Gang ty con Thue tai chfnh (60) thue Tai chinh 1 Tian k9 quy 100 Ngan hang N6ng Nhan tien gCri kh6ng k9 hpn (4.847) (711) nghiep ve Phat trien N6ng than
Cho vay 270.000 323.368
Viet Nam
Cang ty Cho thue Tai chinh II
COng ty con Nhen ten gal khang ky hen (6.806) (566)
Ngan hang Nang nghiep ve Phat tri4n Nang then Viet Nam 4
Cang ty CO phan Cang ty con Nhan nen gal khang k9 hpn (69.715) (25.533) t-
Chaing khoan Nhan hen CO k9 hen (130.000) (111.000) '4
Ngan hang Nang nghiep va Phat then N6ng then Viet Nam
Trai phieu Agribank phat hanh hang danh mu° trai phial.' ti doanh caa Agriseco Lai phai tra tier) g&i c6 k9 hen
(36.660)
(381)
(36.660)
(318)
1.
4 Lai phai tra trai phieu do (902) (850)
Cang ty CO phan Clang ty con
Agriseco nail" gia,
Nhan tier' gCri khang k9 hen (38.743) (19.410) Bao hiem Ngan Nhen tier' girl c6 ky hen (1.333.845) (1.150.556) hang Nang nghiep Phai thu hoa hang bao
hiem goc 9.040 935
Phai thu hó try bac. hien) 1.647 370 Nhan nen gul k9 quy (6.000) (6.000) Lai phial tra (39.399) (30.833)
Cang ty TNHH Clang ty con Nhan tien gCri khOng k9 hen (14.958) (74.110) MTV Dich vu Ngan Nhan tier, gCri c6 ky hen (135.000) (117.000) hang N6ng nghiep Lai phai tra Ben geri (5.097) (5.153) Viet Nam Phai tra khac (5.648) (4.587)
C6ng ty TNHH Gang ty con Nhan tien girl khang k9 hen (3.806) (190) MTV Quan 19 rig Nhan tien c6 ky hen (18.700) (17.000) va Khai thac tai san Agribank
Lai phai ha lien girl co k9 hen
(90) (86)
Phai tra Ung trutc phi xa, I9 tai san
(75) (1.323)
61c.
I BAN SAO I
65
ti ngay 31 thang 12 nam 2017 va cho nam tai chInh ket thOc cimg ngay
38. GIAO D(CH Val CAC BEN LIEN QUAN (tiep theo)
Doanh s6 giao djch trong yeu yeti cac ben lien quan trong nam nhy sau:
2017 Ben lien quan Quan he Cac giao dich trieu dog
BAN
2016 trieu ding
Cac ben lien quan la t6 chic
Gong ty Cho thue Tai chlnh I Ngan hang NOng nghiep va Phat hien NOng them Viet Nam
Ceing ty con Chi phi lai tier' giri khOng k9 hpn
(20) (62)
C6ng ty Cho thue COng ty con Chi phi lai thue hopt Ong (172) (439) Tai chlnh II Ngan hang Wing nghiep va Phat tri6n Wing then Viet Nam
Chi phi lai tik girl kh6ng k9 hpn
(7) (3)
C6ng ty CO phen Cherng khoan
COng ty con Chi phi iai tien g&i kheing k9 hpn va c6 k9 han
(6.866) (8.570)
Ngan hang NOng nghiep va Phat
Chi phi lai trai phieu do Ngan hang phat hanh
(3.959) (10.272)
trik NOng th6n Viet Nam
Chi phi bao lanh phat hanh cherng khoan
(22.790)
COng ty CO phen Ceng ty con Chi phi lai tien 901 (80.498) (62.988) Bao hiem Ngan hang Doanh thu 116 try dpi 19 28.448 26.755 Nang nghiep Chi phi bao hiem g6c (71.671) (46.208)
Doanh thu phi hoa hang va cac khoan doanh thu khac
186.868 169.846
Tong Ceng ty yang Ceng ty con Chi phi lai nen girl (17) (84) bpc Agribank Viet Nam - CTCP
Chi phi thue dja diem det ATM
(120) (120)
Thu dich vy Ngan hang 149 169
COng ty TNHH Ceng ty con Chi phi lai hen girl (9.123) (11.624) MW Dich vu Ngan hang Neng nghiep
Chi phi dich vy ngan gu9 va gihy t& in
(126.994) (128.112)
Viet Nam
Ceng ty TNHH MN Quer' ly ny ye
C6ng ty con Chi phi xer19 tai san dam bao
(10.798) (3.139)
Khai thac tai san Chi phi lei nen girl (800) (788) Agribank
Ben lien quan la ca nhan
Chi phi Iai trai phieu (203)
Thu lao cho Nei tiring Thanh vier), Ban Kim soat va Ban Tong Giarn d6c
HOi clang Thenh vien, Ban Kiem scat va Ban TOng
Chi phi luting (17.061) (15.845)
Giam dOc
6
SAO I
Ng5n hang N6ng nghiOp va Phat trien N6ng than ViOt Nam 1305/TCTD
THUYET MINK BAO CAO TAI CONN RIENG (tiep theo)
66
Ng5n hang N6ng ngh4p va Phat trien NOng th6n Viet Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINN RING theo) tai ngay 31 thang 12 nam 2017 va cho nam tai chinh kat tht)c cang ngay
I BAN SAO
MCFC DO TAP TRUNG THEO KHU DIA Li' COA TAI SAN VA coNG Ng
Chi tiet mat BO tap trung theo khu vyt Oa 19 caa tai san \re cang nos tai ngay 31 thang 12 nam 2017 nhus sau:
Kinh doanh
Tong du ny Cac cam lc& CCTC va du tu
cho vay T6ng hen gUi tin dung phai sinh chimg khoan
WO (Yong MO d6ng trieu thing trieu cl6ng ttieu Bong
Trong nutc 928.280.623 1.012.877.101 6.021.913 11.803.952 171.890.519
Nut ngoei 593.558 87.479
928.874.181 1.012.964.580 6.021.913 11.803.952 171.890.519
CHINN SACH QUAN Lt ROI RO LIEN QUAN DEN coNG cy TAI CHINN
Dinh htrang cOa Ngan hang la tra, thanh malt tap doan tai chinh da nang. Do vay, viec sir dyng cac clang cy tai chinh, bao góm nhan ben gill cOa khach hang va du ttr vao cac tai san tai chinh c6 chat krang cao ea trer thanh hoat dOng mang tinh then chat giOp Ngan hang dat &rot mix chenh Itch lãi suat can thiet. Xet tir khia cpnh quan 19 rOl ro, di& nay dai hoi Ngan hang ket hap met cach can dai giCra cac cam ket ngoai bang (nhty bao lenh va thy tin dyng) vai cac khan cho vay (bang dang nOi to ding Mu, ngoai ta) dal vai cac Ca nhan ye to chin thuOc cac mat CO tin cay khac nhau. Ben canh d6, Ngan hang cOng dau Us mOt phan von Itru ging vac) cac chtYng khoan dau ttr hay cho cac ngan hang khac vay. NhCrng rai ro lien quan den trao dOl ngoai te va they dai lai suat &rot guar' 19 thang qua ap dung han mCrc trang thai nt:iam hpn che sy, tap trung qua MCPC clang theri them gia vac) cac hoat dOng c6 tac dung can bang len nhau de giam thieu rOi ro. Th6ng qua viec nam giCr nhieu tai san 16 cac cang cu tai chinh c6 chat lacing cao, ca cu bang can dai Ice loan rieng tai ngay 31 thang 12 nam 2017 cOa Ngan hang c6 da kha nang phang ngira rid ro trong yeu trong qua trinh hoat dOng kinh doanh ve dam bao khe nang thanh khan. Them vao do, Ngan hang cOng tham gia vao nhieu giao dich phang ngira raj ro lien quan den cac c6ng cu tai chinh nhu, cac cam kat hoar) Hai ngopi te cho myc dich (wan 19 rOi ro iai suat.
Trong qua trinh quer) 19 rOi ro tin dog, Ngan hang ea sir dyng c6 bleu qua Cam nang Tin dyng trong d6 ghi chi Vet cac chinh sach va tha tyc cho vay cling nhu, cac hutng den thac hien de chuen h6a cac hoat Ong tin dyng cOa Ngan hang. Rai ro thanh khoan duct hpn che thang qua viec nam giCr :mat so lining 16m tier) mat va cac khaki tivang &rang tien duti dpng tai khoan Nostro, cac khoan tian g&i tai NHNN. Trong nhirng triyang hap can thiet, (CA ro thanh khoan can dirt hpn che thong qua viec sir dyng cac khoan tian tai cac to chin tin dyng khac va cac giay c6 gia c6 tinh thanh khoan cao. Cac tie It an toan co tinh den yau to rOi ro cOng &rot sCr dyng de clan 19 rai ro thanh khoan. Ngan hang thutng tian hanh danh gia chenh loch lai suat, so sanh vai cac thi twang trong nut va quac ta de c6 nhCing dieu chinh kip that
67
Ngan hang Nang nghiOp va Phat then N6ng th6n ViOt Nam B05/TCTD
THUYET MINH BAO CAO TAI CHINH R1ENG (tiep theo) tai ngay 31 tang 12 nem 2017 va cho nam tai chinh ket thtic cOng ngay
42. RCII ROTH! TRUUNG
ROI ro thj trutng la rid ro gay ra tac dOng tieu cvc del vcai thu nap, von cOa Ngan hang do nhOng bien dOng bet lqi et:fa cac yeu t6 thj truttng nhv t9 gia, lal suat, gia ce phieu ye gia hang haa. Myc tieu cOa viec quan 19 rOi ro thi trutng la de quan 19 ve kiem soat cac nguy ca ye rui ro thi trutng trong h$n CO the chap nhen duvc Bong thbi tei da h6a lqi fch thu dutc ben rid ro.
Quer) II/ rig ro thi truerng
C6ng tac quer) 19 101 ro thi trutng duvc thisc hien tei Trung tam Phong ngira va X0, 19 10110 va Ban Dinh che tai chinh. Ngan hang thvc hien kiem sat 101 ro thi trutng thong qua cac pan tich va denh gia ye tInh hlnh thanh khan thj twang, cac gieri an ye trang thai refi ro, rat ett) nhay cam cOa nhan vat cac yeti td rui ro, gia tri chju 10110.
42.1 Red ro Mi sok
Ttti han djnh lai iai suat thvc t6 la theyi han cOn lai tinh ter thed diem lap bao coo tai chinh cho ter' ky djnh lai lal suet gen nhOt cOa cac khoan myc tai sari va nguan van.
Cac gia efInh va dieu kien sau &rot áp dung trong phan tfch h$n djnh lai lai suat thyt te cOa cac tai san va c6ng n cOa Ngan hang: t‘i
y. Tien mat, yang bac; gep v6n, dau tu, dai hen va cac tat sari CO khac (bao g6m tai san c6 V.
dinh, bet Ong san day kr ye tai san c6 khac) &rot xep la' khan myc kh6ng chlu lei;
Tien gill tai NHNN Viet Nam &rep xep loei tien gin thanh toan do d6 k9 hpn dinh 1$i lei suat thyt ta dtrqc x6p bai clan mOt tang;
Thai an Binh lai lei suat thvc t6 cue cherng khan dau tus ye cang khan kinh doanh duvc tinh dkra ten theri gian dao han thtic to tai thtri diem lep bao cao tai chinh c0a tirrig lopi chOng khoan;
Theri han djnh lei lai swat thyt t6 cOa cac khoan tien girl va cho vay cac TCTD; cac khan cho vay khach hang; cac khan nq ChInh phO ye NHNN Viet Nam; cac khan tien gal va vay cac t6 chin tin dyng va khan aux flan gryi cOa khach hang duct xac djnh nhu, sau:
Cap khan myc c6 at suat c6 djnh trong swat theri gian cOa hqp Bang: Then hen djnh lei lat suat thyt ta dva ten theri gian Ciao hpn thvc t6 tinh ter the/1 diem lep bao cao tai chinh;
Cac khan myc CO lai suat tha n6i: Thdei hen djnh lei Iâi suat thyt t6 dva tit) ky djnh lal Iài sum gan nhat tinh ter theri diem lap bao cao tai chinh. Cac khan myc cho vay khach hang c6 Iãi suat tha noi nhang ky djnh lei im suat chin dutc xac Binh trong hop dong Butt xep If* tiff 6 thong den 12 tang;
Cac khan cho vay qua han: Thai han dinh lei Iãi suat IA k9 han thu hei vac tinh, tinh tir theri diem lap bao cao tai chinh.
Thai han djnh lal bat sum thvc t6 cOa khan myc pat hanh gray ter CO gia dva tren gian dao hpn tat t6 cOa king lopi giay c6
BAN SAO I
70
Ngan hang N6ng nghiep va Phat then Nang than ViOt Nam B05/TCTD
THUS MINH BAO CAO TAI CHINN RIENG (tiep theo) tel ngay 31 tang 12 am 2017 va cho nam tai chinh ket th0c cOng ngay BAN SA01
42. ROI RO THI TRU'ONG (bap theo)
42.1 Rai ro lei suet (ti6p theo)
DO nhey d6i vdei lai suet
Vdvi gia dinh la cac bier) s6 khac khOng thay 6i, cac Wen Ong trong iai suat cOa cac khan vay v&i iai su6t tha noi CO anh hutrig den lqi nhuan hut tha vá von chi) so, hO,u cOa Ngan hang trong nam 2017 nhu, sau:
Anh huang den
Tang/(Giem) diem ca ban
Lai nhuen truoc thue trieu ding
V6n chO sde him triØud6ng
VND 10 696.285 557.028 USD 10 27.365 21.345
VND (10) (696.285) (557.028) USD (10) (27.365) (21.345)
MO,c tang/(giam) diem co, ban sir dung dé phan tIch a nay ai yogi lai suat duct gia Binh dqa tren cac dieu kien cd) the quan sat &rot aa thi trutrig hien tai.
Ngan hang khOng trinh bay lai su6t thqc th trung binh cho cac khan muc tien tO theo cac ky an va sang tier) khac nhau do he thong chua 116 tro, tong hqp thOng
71
(251.991.604) (123.780.957) 4.900.411 (27.571.318) 318.432.547 71.558.172 aging
72
• . • Ng5n hang Nong nghiep va Phat then Nang th6n Viet Nam
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) ngast 31 thang 12 nam 2017 va cho nam tai chinh ket th0c cOng ngay
B05/TCtD
42. ROI RO TH TRU'ONG (tiep theo)
42.1 ROi ro Iãi suAt (tiep theo)
Thi sin
Due hen Kh6ng chili lei
Tien mat, yang bac - 12.083.248 Tien giri tai NHNN - - Tien giti tai ve cho vay cac TCTD khac (*) 270.000 - Chang khoan kinh doanh (*) - 291 C6ng cy phai sinh - 1.279 Cho vay khach hang () 47.706.848 - ChVng khoan san sang de ban - 171.462 Chieng khoan gig den ngay dao han 40.983.100 - G6p v6n, du kJ, dal han () - 2.479.414 Tai sin c.6 Canh - - Tai san CO khac (*) 723.968 17.430.381
Ting CM san 89.683.916 32.166.075
Nq phai tri Cac khoin nq Chinh phi' va NHNN - Tiengfri cia ye vay cac TCTD khac Tien girl coa khach hang - Von tai trq Cry thac du hr va cho vay Phat hanh gi6y t Co gia Cac khan nq khac 23.487.377
Ting nq phai tra 23.487.377
AMPC chenh &lay cam verl lai suit n0i bang 89.683.916 8.678.698
Cac cam kat ngoai bang Co tac diang teti mut 60 nhay cam vitri Lai sok cOa cac Tai seri và c6ng nq (rang)
Mac chenh nhay cairn vel lai suit nOi, ngoai bang 89.683.916 8.678.698
kh6ng bao gem do, phong rei ro
Dan triOu cl6ng
TV 6 - 12
Den 1 thong Till - 3 Meng TO, 3 - 6 (hang Meng Ter 1 - 5 nem Tren 5 nem T6ng
- - 12.083.248
25.867.150 - - 25.867.150
33.839.547 22.112.841 191.034 17.265.889 73.679.311
- - 291
- - - - - 1.279
42.985.551 103.174.997 179.825.901 164.060.381 318.484.232 876.237.910
8.640.923 901.369 400.000 1.695.812 28.703.243 86.634.926 127.147.735
- - 3.759.684 44.742.784
- - 2.479.414
- 7.773.082 7.773.082 18.154.349
111.333.171 126.189.207 180.416.935 203.022.082 347.187.475 98.167.692 1.188.166.553
29.055.554 - 181.731 - 4.524.962 2.706.041 36.468.288
2.846.400 1.457.776 740.503 90.265 702.744 59.239 5.896.927
331.362.100 248.512.258 174.594.268 230.503.115 22.868.174 10.616 1.007.850.531
56.951 - - 32.978 7.464.111 7.554.040
3.770 130 22 20 626.070 16.369.513 16.999.525
- - - 23.487.377
363.324.775 249.970.164 175.516.524 230.593.400 28.754.928 26.609.520 1.098.256.688
(251.991.604) (123.780.957) 4.900.411 (27.571.318) 318.432.547 71.558.172 89.909.865
Ng5n hang N6ng nghiep vã Phat then N6ng th6n Viet Nam BOVTCTD
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) tai ngay 31 tang 12 nam 2017 ye cho nam tai chfnh ket thac cOng ngay BAN SAO!
42. RCJI RO THI TRU'CYNG (tiep theo)
42.2 Rai ro tien te
Rai ro tien te 16 rOi ro ma gia trj caa cac c6ng cy tai chInh bj bien ((Ong xuet pat tO, Nen Ong t9 gia. Ngan hang du,gc thanh lep va hoat Ong tai yiet Nam veti Clang tien bao cao là VND. Trong khi CO ca du Tai san - Ngu6n yen cOa Ngan hang bao gem cà cac ngoai te khac (nhu, USD, EUR, AUDI ...) do CO c6 ghat sinh rai ro tien te.
Quan nil ro non tØ
Ngan hang ea thiet lep han mat trpng thai tien te dy'a tren he th6ng denh gia rai ro nOi be caa Ngan hang ye cac quy Binh caa NHNN. Song tien giao djch chInh caa Ngan hang cOng la VND. Cac khan cho vay khach hang dm Ngan hang cha yeu ang VND vá USD. MCA se tai san khac ccia Ngan hang bang ngoai te khac ngoai VND va USD. Trang thai deng tien Bu,gc quan 19 hang ngay ye chien Itygc phong ngira rai ro Buigc Ngan hang sir dyng de am bao trang thai Bong Oen throc duy trl trong han milt ea thiet lap.
DO nhay d6i veri t9 gia
Val gie Binh It cac bien se khac khong thay d6i, bang &Rai day the hien CO nhay caa 161 nhuen tuck thue caa Ngan hang del vdti cac thay C6i c6 the xây ra mat d0 hp 19 caa t9 gia USD, EUR,... Rai ro do sy, thay del t9 gia h6i Boa' v&i cac loai ngopi te khac caa Ngan hang la khOng Bang 14
Anh twang den
Tangggiim) tj gia Lot nhuan trvac thu6 Van chit say hay - RI
(%) triOu Clang tri6u Bang
USD 10 324.183 259.346 EUR 10 3.344 2.675
USD (10) (324.183) (259.346) EUR (10) (3.344) (2.675)
Mat tang/(giarn) diem co' ban dyng Be pan tfch CO nhay(56i yeti ti gia duct gia dinh dçra tren cac CI& kien CO the quan sat du,gc caa thj truttng hien
73
• • Ng5n hang Nang nghiep va Phat then Ming th6n Vi5it Nam
THUYET MINH BAO CAO TAI CHINK RIENG theo) tai ngay 31 thang 12 nam 2017 vá cho narn tai chinh ket th0c cong ngay
B05/TCTD
42. ROI ROTH! TIRLYONG (tiep theo)
42.2 Rai ro den t (tiep theo)
Phan loai tai san va ding nq theo los' tien te (la ducc quy EfOi sang VND vac) ngay 31 thang 12 nam 2017 nhiy sau: Dan vi: tneu Clang
Tai sin Tien mat, yang bac Tien gal tai NHNN Tien gCri tai va cho vay cac TCTD khac (*) Cho vay kith hang () Cac tai san CO khac (1
T6ng tai sari
Ncr phai tra va von chu ser hiru Cac khoan nq Chinh phi) ye NHNN Tien giri cüa \fa vay cac TCTD khac Tien girl cila khach hang VOn tai trq Oy Mac cieu tiv va cho vay Plitt hanh giayttr c6 gia Cac khoan nq khac
Tong nn, phai tra va von chu hut
Trang thai tien te nOi bang
Trang the' tien te ngoai bang
Trhng thai tier' tO nOi, ngo?i bang
( kh6ng bao gam 11 m phong rOi ro
USD &lac guy C16i
EUR dopy guy d6i
GLD Buoy guy di
Cac ngopi khac Bugg guy
T6ng
1.398.957 227.265 1.006 27.886 1.655.114 25.691 25.691
2.039.857 971.464 - 681.766 3.693.087 20.324.728 78.644 6.882 20.410.254
42.703 819 - 43.522
23.831.936 1.278.192 7.888 709.652 25.827.668
547.825 22 547.847 3.686.450 18.729 66.774 3.771.953
13.959.152 760.831 59.586 14.779.569 1.459.508 463.713 1.923.221
840 840 936.336 1.481 4.310 942.127
20.590.111 1.244.754 130.692 21.965.557
3.241.825 33.438 7.888 578.960 3.862.111
Ngan hang N6ng nghiOp va Phat trien N6ng thOn Vial Nam 1305/TCTD
AN SAO
42. ROI RO TH! TRU'O'NG theo)
42.3 ROI ro thanh khan
Rai ro thanh khan 16 íüì ro Ngan hang gap kh6 khan trong viec thvc hien nhang nghTa \iv cho cac cOng nq tai chinh. Rai ro thanh khan phat sinh khi Ngan hang c6 the kheng dO khà nang thvc hien nghTa vy tra nq khi nhCmg ceng nq nay den hpn & nhCrng thai diem blnh thvang hoac kh6 khan. 06 giâm thieu rüi ro thanh khan, Ngan hang phai buy Ong nhieu nguen da clang khac ngoai nguen yen ca ban cOa Ngan hang. [Tong theri Ngan hang can c6 chinh sach quanly tai san CO tinh thanh khan linh hoat, theo dal deng tien ttrang lai va tinh thanh khan hang ngay. Ngan hang cOng can danh gia &wig tien du, kien va kha nang san CO cOa tai san dam bao hien tai trong tut:mg hqp can buy Ong them nguen von.
Thai gian do° han cua cac tai san va cOng nq the hien thtei gian can tai cua tai san va can° nq tinh ngay lap bao cao tai chinh Ben khi thanh tan theo quy djnh trong hqp (116ng hoac trong Bleu khan phat hanh.
Cac gia djnh va dieu kien sau du,qc áp dung trong phan tIch trial gian den han cOa cac tai san va cOng nq cua Ngan hang:
Tien gfri tai NHNN Viet Nam du,qc xep lopi tien gCri thanh tan, trong B6 bao gem tien gin
dy tre, bat buec. SO du cOa tier' gal dv trO, bat buec phi) thuOc vao thanh phan va ky han cOa cac khan tier) giri khach hang cOa Ngan hang;
•te
Thai gian deo han cua chi:mg khan Bau tv duct tinh dva tren ngay dao han cua tcrng Ioai chimg khan;
Thai gian den hpn cüa cac khan tien gel va cho vay cac TCTD va cac khan cho vay khach hang dvqc xec djnh dva vao ngay den hpn cOa hp Clang quy djnh. Thai gian den hpn thvc to c6 the thay d6i do cac the vac cho vay du,qc gia hpn;
Thai gian cien han cOa cac khan eau tip, gap von mua c6 phan dtrqc cal la han met narn do cac khan dau tu, nay khOng c6 thai gian Bao han xac djnh;
Cac khoan ten tier' vay cua cac t6 chti,c tin dung va cac khan tier) cOa khach hang duct xac djnh dva vao tinh chat cua cac khan nay hoac the:el gian (Tao han ten hap Bang. Tai khan Vostro %/a tien gCri thanh tan Buvc thvc hien giao djch theo yêu cau cua khach hang va do d6 dint xep lopi khOng ky hpn. Thai gian dao han dei vai cac khan vay va nen han Buqc xac djnh dva tren ngay den hpn theo hp Bong. Trong thvc te, cac khoan nay CO the duct quay vOng va do d6 duy trl trong thai gian dai han thai gian Bat) han ban data;
Thai gian den han cOa tai san c6 Binh duqc xec djnh dva vat) thai gian sir dung him lch con lai cua tai
THUYET MINH BAO CAO TAI CHINN RIENG (tier) theo) tpi ngay 31 thang 12 nam 2017 ve cho nam tai chinh kat th0c cling ngay
75
Teng
12.083.248 25.867.150 73.679.311
291 1.279
876237.910 127.147.735 44.742.784 2.479.414 7.773.082
18.154.349
1.188.166.553
36.468.288 5.896.927
1.007.850.531 7.554.040
16.999.525 23.4
1.098.2
89.918 . ir
Nidan Fiang Nang nghi0 va Phat trien N6ng than Viset Nam
THUYET MINH BAO CAO TAI CHINN RIENG theo) tal ngay 31 thang 12 nam 2017 va cho nam tai chinh ket thifc cOng ngay
B05/TCTD
42. RIB RO TH1 TRIJONG (tiep theo)
42.3 Rai ro thanh khoan (tip theo)
Bang dutri day trinh bay phan tich tai san ye Ong nq tai chinh cua Ngan hang ket th0c nien de ke toan den ngay phai thanh toan. Theri gian deo han coa cac tut ngay lap bao cat) tai chfnh rieng den khi thanh toan theo quy dnh trong hop
theo cac nhem k9 ciao han brang Ong tfnh theo theri han chn lai tie ngay tai sari va cang ncy the hien thdri gian cOn lai cua tai sin ve c6ng nq tinh &mg boa trong dieu khoan phat hanh.
Dan 4: triOu el6ng
Tai son
Qua hen Trong hin
Tien 3 thing 06n 3 thing Den 1 thing Ti, 1 - 3 thing 71f3 - 12
thing Ti, 1 - 5 nam Tren 5 nom
Tien met, yang bac - 12.083.248 Tien gal tai NHNN - 25.867.150 Tien gel va cho vay cac TCTD khac (*) 270.000 33.839.547 22.112.841 17.456.923 Chirng khoen kinh doanh (*) - _ 291 CEng co phai sinh - - 1.279 Cho vay khach hang (1 29.706.586 18.000.262 44.457.890 98.061.007 367.657.801 245.386.021 72.968.343 ChOng khcian sk sang de ban - 8.812.385 901.369 2.095.812 28.703.243 86.634.926 ChUng khoan girt den ngay dao hpn 40.983.100 3.759.684 G6p von, du kr dai Mn (1 2.479.414 Tai sin c6 crinh 7.773.082 Tai sari co khac (*) 723.968 5.645.485 11.784.896
T6ng tai san 71.683.654 18.000.262 130.707.275 132.860.113 387.210.536 274.089.264 173.615.449
Nq phai tra Cac khoan nq chinh phu va NHNN 29.055.554 - 181.731 4.524.962 2.706.041 Tien gel caa va vay cac TCTD khac 2.847.401 1.457.776 830.767 702.744 58.239 Tien gai cOa khach hang 363.567.985 253.915.868 373.789.803 16.576.875 Von tai trq ay thac du tie ve cho vay 56.951 32.978 7.464.111 Phat hanh giOy to, co gia 3.771 130 42 626.070 16.369.512 Cac khoan nq khac 6.513.529 16.973.848 - -
Tbng nq' phai Ira 402.045.191 272.347.622 374.802.343 22.463.629 26.597.903
Min chenh thanh khoin tong 71.683.654 18.000.262 (271.337.916) (139.487.509) 12.408.193 251.625.635 147.017.546
(*) kh6ng bao gOm do, phOng rui ro
76
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Ngan hang N6ng nghi'ap va Phat trien N6ng th6n Via't Nam
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) ti ngay 31 thang 12 nam 2017 va cho nam tai chlnh ket th0c cOng ngay
46. Ti' GIA MOT S6 LOAI NGOAI Te VAO TH61 DIEM CU6I NAM
BOVICTD
BAN SAO
31/12/2017 31/12/2016 VND VND
EUR 26.778 23.243 GBP 30.144 27.167 HKD 2.869 2.857 USD 22.425 22.159 CHF 22.918 21.678 JPY 199 190,16 AUD 17.478 15.988 SGD 16.766 15.304 THB 686 617 CAD 17.844 16.412 DKK 3.597 3.128 NOK 2.718 2.565 SEX 2.721 2.430 NZD 15.893 15.425 LAX 2,71 2,71 KHR 5,56 5,58 CNY 3.465 3.268 \tang 3.646.000 3.620.000
Nguti lap
Ba Nguyen Th! Ly Ph6 Trutng Ban Tai chlnh - K toan
Ha NOL Viet Nam
Ngay 29 thang 3 nam 2018
.e 1/44. Nguti Ole duyet t6$617 p 0.
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