ngân hàng tmcp phương Đông ocb (việt nam) - baocao tal chinh rii~ng quy iiinam2017 · 2018....

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OCB NI{;m un va ttunn vtronqNgIn Hang Ph&Idng Dang

BAo cAo TAl CHiNH RII~NGQUY III NAM 2017

NGAN HANG TMCP PHUONG DONG41 vA 45 LE DVAN',QV~ 1, TP.HCM, VI¥T NAM

ecce Miu s6: - B02affCTD. Ni~m tin va Ihjnh VIl'qllg (Ban hanh thea Thong ills6 49/2014/TT-NHNNNginHang Ph&IcJng 06ng ngay 31112/2014 cua NHNN Viet Nam)

BANG CAN £)01K~ ToANtal ngay 30 thang 09 narn 2017

Thuyet 86 cu6i quy 86 cJ~unsmminh VNO VNO

TAisANTi6n m~t, vang b\lc, da quy 541.580.536.752 463.412.241.843Ti~n g(l'i t\li Ngan hang Nha nU'6'c Vj~t Nam 1.322.633.254.049 1.199.607.187.123(UNHNN")• TjAn, vang g(l'i t\li cac TCTD khac va cho yaycac TCTD khac 3.134.053.357.548 6.462.211.108.721

Ti~n, yang g(Pital TCTO knac 2.984.053.357.548 4.221.401.108.721• Cho vay cac TCTO khac 150.000.000.000 2.240.810.000.00001,1'phOng rui ro cho yay cac TCTO khac

Ch(l'ng khoan kinh doanh 1.934.026.611.897Ch(mg khoan kinh doanh 1.934.026.611.89701,1'phang ch(mg khoan kinh doanh

Cac cong cI,Jtal chinh phal sinh va cac tai san 5.729.039.727tai chinh khacCho vay khach hang 45.677 .645.099.839 38.175.043.759.128

Cho yay khach hang 2 46.155.722.676.364 38.506.723.127.25501,1'phOng rui ro cho yay khach hang 3 (478.077.576.525) (331.679.368.127)

Hoat dQng mua nQ'Mua no01,1'phang rui ~oheat d¢ng mua no

Ch(Fng khoan dau tU' 4 15.325.495.786.165 14.619.496.216.821Ch(mg khoan dau tu san sang d~ ban 14.886.818.496.578 14.099.861.350.421Ch(fng khoan dau tU' giQ>d~n ngay dao h;;ln 769.164.349.283 770.215.417.17101,1'I?hanQch(fng khoan dau tU' (330.487.059.696) (250.580.550.771)

Gop vOn, dau tU' dai h\ln 5 80.903.210.772 57.701.836.904£)au tU'vao cOng ty con 25.000.000.000V6n g6p lien doanh

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£)au tU'vao cOng ty lien k~t£)au tU'dai h;;ln khac 79.847.300.000 79.847.300.000O~yphang giam gia dau tU'dai h;;ln (23.944.089.228) (22.145.463.096)

Taj san cO djnh 466.489.960.355 407.947.523.803Tai san c6 c1jnhhCFuhinh 211.247.480.539 197.345.202.048 .\Nguyen gia tai san c6 dinh 452.395.734.301 423.738.209.552 c:

"Hao man tai san c6 dinh (241.148.253.762) (226.393.007.504) ~Tai san c6 cJinhthu(J tai chfnhNguyen gia tai san c6 dinhHao man tai san c6 dinhTai san c6 c1jnhva hinh 255.242.479.816 210.602.321.755Nguyen gia tai san c6 dinh 332.292.425.959 275.882.114.836Hao man tai san c6 dinh (77.04.9.946.143) (65.279.793.081)

BatdQng san dau tU'Nguyen gia bat d¢ng san dau tU'Hao man bat d¢ng san dau tU'

Tai selmco khac 2.366.648.883.877 2.429.667.855.290Cac khoan phai thu 1.134.984.859.393 1.411.644.024.777Cac khoan lai, phI phai thu 848.114.540.170 799.033.167.908

:- Hi san thu~ TNON hoan l;;IiHi san C6 khac 388.349.484.314 224.490.032.605

Trong cJ6:LQ'i the thU'O'ngml;li01,1'phang rui ro cac tai san Co n¢i bimg khac (4.800.000.000) (5.499.370.000)

TONG TAl SAN 70.855.205.740.981 63.815.087.729.633

- -HQis60chinh: 41 & 45 LEiDu

Miu sa: - B02affCTD(Ban harm thea Thong nr s6 49/2014rrT~NHNN

ngay 31/12/2014 cua NHNN Vi~t Nam)

BANG CAN DOl K~ ToANtai ngay 30 thang 09 nam 2017

•

NO' PHAI TRACae khoan nQ'Chinh phu va NHNNTi6n, vang gUoiva vay cac TCTD khac

Ti~n, vang g&i cua cac TCTD khacVay cac rCTD khac

TiAn gwi cua khach hangCae eong e...tai ehinh phai sinh va caceong n9' tai ehinh khaeVOn tai trQ', uy thac (fau tur, eho vay rnaTCTD ehiu rul ro,Phat han'h giay to co giaCae khoan nQ'khae

Cac khoan lai, phi phai traThu~ TNDN hoan l---" '.~ '-"'.

Hoi 50- chinh: 41 & 45 Ui Duan, Q. 1, Tp.HO Chi Minh - Tel: (84..8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn. 2

M§u s6: - B02afICTD(Ban hanh thea Thong tu s6 49/20 14ffT-NHNN

ngay 31112/2014 cua NHNN Vi~tNam)

cAc CHI TIEU NGOAI BANG CAN DOl K~ ToAN

Baa lanh yay vOnCam k~t giao dlch hOi doai

Cam k~t mua ngo~i t~

Cam k~t ban nqoai t~

Cam k~t giao dich hOiCfoai

• Cam k~t giao dich tU'O'nglai

Cam k~t eho yay khOng hUy ngangCam k~t trong nghi~p vl,l UCi

Baa lanh khac

cac cam k~t khae

Ngll'OoiI~p

Nguy&n Tb] Thu Ha

Thuyetminh

s6 cu6i quyVND

s6 oau nf1mVND

66.380.679.667

22.304.286.657.204

283.722.960.939

283.208.990.265

21.737.354.706.000

103.816.775.812

7.250.311.996.985

146.881.790.000

144.519.143.185

6.958.911.063.800

1.157.410.209.190

5.166.585.507.608

941.206.359.319

3.654.011.258.486

TP. HCM, ngay 24 thang 10 narn 2017

K~ toan trll'Oong

Nguy&n Thi Thuy Minh

, H~l

We~G[,~._

Hoi sa chinh: 41 & 45 Le Du~n, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn. 3

- - - - -------

Niel17 tin va thln/) vlf(fng

KET QuA HO~T eQNG KINH DOANHQuy 03 narn 2017

Thuyet So luy ke tiPdau So luy ke tiPdauChitieu QUI 3.2017 QUI 3.2016 namden cuoi namden cuoiminh Q3.2017 Q3.2016Thu nhap lai va cac khoan thu nhap 13 1.472.458.478.780 1.047.461.194.090 4.019.385.267.590 2.906.423.038.156tuonq tl,l'

.i Chi phi lai va cac chi phi tU'ong tl,l' 14 824.564.854.185 600.317.055.284 2.333.693.514.208 1.699.239.581.429

THU NH~P LAI THUAN 647.893.624.595 447.144.138.806 1.685.691.753.382 1.207.183.456.727

iThu nhap tLYheat dong dich vu 64.815.609.129 36.772.140.344 168.892.697.618 86.192.222.270Chi phi hoat dong dich VI,I 12.969.890.946 10.188.540.666 31.004.884.616 23.201.141.755

Uii I h~thuan tiP hoat dQng djch vI,! 51.845.718.183 26.583.599.678 137.887.813.002 62.991.080.515Lai thuan tiP hoat dQng KD ngo,i hOi 16.560.326.383 16.975.682.903 33.675.799.382 5.041.515.162Lai thuan tLl' mua ban CK kinh doanh 15 3.537.499.998 3.537.499.998Lai thuan tiP mua ban CK dau tll' 16 34.322.191.673 (34.866.439.007) 68.506.301.183 (5.857.225.056)Thu nh~p tiP gop vOn, mua c6 phan 17 39.000.000 1.062.800.000 39.000.000 2.082.996.900Thu nhap tLYheat dong khac 43.148.593.148 25.384.436.245 59.692.031.707 114.560.778.480Chi phi heat dong khac 33.044.848.762 7.518.383.126 40.599.627.165 73.686.760.245Lai 110 thuan tiP hoat dQng khac 10.103.744.386 17.866.053.119 19.092.404.542 40.874.018.235

TONG THU NH~P HO~T DQNG 764.302.105.218 474.765.835.499 1.948.430.571.489 1.312.315.842.483CHI PHi HO~T DONG 18 349.767.887.878 257.617.547.349 939.185.668.858 743.136.122.735

LQ'I NHU~N THUAN Tlr HO~T DQNGKINH DOANH 414.534.217.340 217.148.288.150 1.009.244.902.631 569.179.719.748Chi phi dl,l' ph6ng rui ro tin dl,lng 119.778.476.616 97.655.088.448 220.308.236.132 225.693.443.747

TONG LQ'I NHU~N TRU'OC THUI: 294.755.740.724 119.493.199.702 788.936.666.499 343.486.276.001Chi phi thuE!lthu nhap doanh nghi$p 59.038.014.482 23.866.889.474 158.142.663.200 68.713.429.853

LQ'I NHU~N SAU THUI: 235.717.726.242 95.626.310.228 630.794.003.299 274.772.846.148

Lai co ban tren cOphieu (dong)(rnenh gia 10,000 dong/cO phieu)

TP. HeM, ngay 24 thang 10 m1m 2017

NgU'o-i I~p Kit toan trU'o-ng

g; Q,tQ____--NguyAn Thi Thu Ha NguyAn Thi Thuy Minh

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HQi sa chinh: 41 & 45 LEiDuan, Q. 1. Tp.H6 Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38220963 - Website: www.ocb.com.vn4

oOCB Ni{Jm lin va (Nnh vur;mgNginHang PhIIcIng D6ng

BANG LU'U CHUYEN TIEN Tet~i ngay 30 thtmg 09 narn 2017

Sd lUy k~ tiP c1§u ss lily k~ tiP c1§uChi tuo Thuy~t nsm c1encudi nsm c1encudi

minh Q3.2017 Q3.2016•

LU'U CHUY~N TI~N TV HO~T gQNG KINH DOANH

Thu nhap lai va cac khoan thu nhap tU'O'ngtl,J'nh~n dU',c 3.970.303.895.328 2.793.707.457.903i' Chi phi lai va cac chi phi tU'O'ngtl,J'da tra (2.201.380.756.563) (1.514.247.589.146)

Thu nhap t(J'heat dong dich VI,! nhan dU',c 137.887.813.002 62.991.080.515Ch~nh I~ch s6 tilln thvc chi t(J'hoat dong kinh doanh chLfng

117.001.491.752 77.604.801.784khoan, yang bac, ngoc;lit~Thu nhap khac (23.665.468.906) 13.335.281.161Tilln thu cac khoan no da dU',cxU>Iy xoa, bu dc\pb~ng 3.225.996.623 15.957.639.452nguOndl,J'phong rui roTilln chi tra cho nhan vlen va hoat dong quan Iy, cOngvu (901.739.244.398)Tilln thue thu nhap thvc nop trong ky (125.389.075.333)

LU'u chuy'n titm thuan tl) hO\lt dQng kinh doanh trU'c)oc976.244.651.505nh(Png thay dOi vA tai sfm va vOn lU'u dQng

NhCmg thay c16ive tili san hOflt c1i)ng(Tang)!Giam cac khoan ti~n, yang gu>iva

2.090.810.000.000 (344.660.000.000)cho yay cac TCTD khac(Tang)!Giam cac khoan vll kinh doanh chLfng khoan (2.719,932.690.166) (2mO.505.167.318)(Tang)!Gian1cac cOngCl,ltai chinh phai sinh khac (5.729.039.727) (37.882.325.843)(Tang) cac khoan cho yay khach hang (7.648.611.549.109) (8.822.044.095.632)Giam nguOndl,J'phong d~ bu dc\ptOnth~t cac khoan (tin

(6.672.509.998)dl,!ng,chLfng khoan, dau tU'dai h~n)(Tang)!Giam khac vll tai san ho~t dong 59.771.930.234 210.234.356.460NhCPngthay c16ive cong n{f hOflt c1i)ngTang!(Giam) cac khoan n,Chinh phu va NHNN (65.890.531.793) (311.316.848.080)Tang!(Giam) cac khoan tilln gu>i,tien yay cac TCTD (3.797.640.944.200) (4.088.123.655.83~Tang!(Giam) tilln gu>icua khach hang (bao gOmca KBNN) 7.884.990.090.567 10.024.674.405.87Tang! (Giam) phat hanh gi~y to>c6 gia (ngo~i tr(J'gi~y to>c6

2.293.245.496.853 103.195.771.3~gia phat hanh dU',ctinh vao ho~t dong tai chinh)Tang!(Giam) v6n tai tr"uy thac dau tU',cho yay ma TCTD

(30.931.843.920) 239.417.705."chiu rui ro(Giam)lTang cac cOngCl,!tai chinh phai sinh va cac khoan

(8.343.449.670) (52.366.420.000)n,tai chinh khac'. Tang! (Giam) khac vll cOngn,hOc;ltdong 18.705.510.712 57.830.456.644

Chi t(J'cac quy cua TCTD (689.100.000) 29.265.470.539

LU'u chuy'n ti6n thuan tl) hO\lt dQng kinh doanh (960.673.978.712) (5.234.797.168.270)

HQi s6>chinh:41 &45 Le Du~n, Q. 1, Tp.Hb Chi Minh - Tel: (84-8) 38 220 961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn5

OCB Ni6m tin va t/linh vur;mgNgIn IQng PIIUIIng 06ng

BANG LU'U CHUY~N TleN Tetat ngay 30 thang 09 nam 2017

So /{Jy ke tiP ([Au So /{Jy ke tiP ([auChi tuo Thuyet nsm den cuoi nam ([en cuoi.. minh Q3.2017 Q3.2016

.. Mua sam tal san cOOinh (40.984.772.049) (19.982.350.462)Ti~n thu tli thanh Iy, nhuonq ban TSC£) 40.338.539.161 81.800.288.002Ti~n chi tli thanh Iy, nhU'Q'ngban TSC£) (70.219.190.380)Ti~n chi tli oau tu, g6p vOnvao OO'nvi khac (25.000.000.000)Ti~n thu cOtuc va lQ'inhuan OU'Q'cchia tli cac khoan oau tu, 39.000.000 2.082.996.900g6p von dai hanLlI'u chuyGn tiAn thuan tw hoat d9n9 dau tll' (25.607.232.888) (6.318.255.940)

LU'U CHUY~N TI~N Tll HO~T DONG TAl CHiNH =:. ?"Tang vOnOi~u I~ 452.852.360.000COtuc tra cho cOOOng,lQ'inhuan Oachia (37.076.051.974) (380.569.988.033) . I\~

LlI'u chuyGn tiAn thuan tw hoat d9n9 tai chinh (37.076.051.974) 72.282.371.967 ···d\!(

LlI'u chuyGn tiGn thuan trong ky (1.023.357.263.574) (5.168.833.052.243) :mlTiGn va cac khoim tll'O'ng dll'O'ng tiGn t,i tho-i diAm dau

5.884.420.537.687 7.461.896.060.747ky ,1. HI=DiGu chinh anh hll'ang cua thay dOi ty gia (12.796.125.764) 3.032.847.621TiGn va cac khoan tll'O'ng dll'O'ng tiAn t\li tho-i diAm cuOi 4.848.267.148.349 2.296.095.856.125ky

Nguy6n Thj Thu Ha

H(ii sa chinh:41 &45 U! Dulln, Q. 1, Tp.H6 Chi Minh - Tel: (84-8) 38220961 - Fax: (84-8) 38 220 963 - Website: www.ocb.com.vn6

O · . I·:OCB I NltJl))lin va Ihjnh vV¢ng""""""""""'D6n9 ITHUY~T MINH sAo cAo TAl CHiNHOuy III narn 2017

MAu s6: - B05affCTD(Ban hanh theo Thong tu s6 49/2014nT-NHNN

ngay 31112/2014 cua NHNN Vi~t Nam)

THUYET MINH BAa cAo TAl CHiNH CHQN LQCQuy III nam 2017

I. £)~C £)IJ:M HO~T £)QNG

GIOI THleU vs NGAN HANGNgan hang ThU'O'ngmal cs phan Phuonq Dong (sau day gQi tat 103 "Ngan hang") 103Nganhang Thuonq rnai cs phan duoc thanh I~p tal nuoc Cong hoa Xa hoi Chu nghia Vi$t Nam.Thanh I~p va hOfit Q9ng1.

Ngan hang 103mot ngan hang thU'O'ngmai c6 phan dU'Q'cthanh I~p tal Vi$t Nam theo Giayphep hoat dong s6 0061/NH-GP do Ngan hang Nha nuoc Vi$t Nam cap trong thai han 99nam k~ tli ngay 13 thang 4 narn 1996 va Giay Ch(rng nhan Dang ky kinh doanh s60300852005 ngay 10 thang 5 narn 1996 do Sa K~ hoach va Dau tu Thanh ph6 HOChi Minhcap va cac giay phep di~u chlnh khac,HOGitdong chinh cua Ngan hang bao gOm:

Huy dong v6n ngan han, trung hGinva dai hGincua mQit6 ch(rc thuoc cac thanh phan kinh t~va dan CU'dU'6'ihinh th(rc ti~n g(J'ic6 ky hGln,khong ky hGinb~ng DOngVi$t Nam;

Ti~p nh~n v6n uy thac dau tU'va phat tri~n cua cac t6 ch(rc trong nU'cYc;

Vay v6n cua Ngan hang Nha nU'cYcva cua cac t6 ch(rc tin dl,mg khac;

Cho vay ngan hCiln,trung hGinva dai hGind6i VcYicac t6 ch(rc va ca nhan tuy theo tinh chat vakha nang nguOnv6n;

Chi~t khau thU'O'ngphi~u, trai phi~u va giay to' c6 gia. Hun v6n, liim doanh va mua c6 phanthea phap lu~t hi$n hanh;

Lam djch Vl,lthanh toan gilia cac khach hang;

Thl,l'c hi$n kinh doanh ngoGiit$, vang bGicva thanh toan qu6c t~, huy dong cac IOGiiv6n tlinU'cYcngoai va cac djch Vl,lngan hang khac trong quan h$ v6'i nU'cYcngoai khi dU'Q'cNganhang Nha nU'cYccho phep;

DGiiIy bao hi~m theo quy dinh cua phap lu~t;

Kinh doanh trai phi~u theo quy dinh cua phap lu~t;

cap tin dl,lng dU'cYicac hinh th(rc: chi~t khau, tai chi~t khau cong Cl,lchuy~n nhU'Q'ng;tai chi~tkhau giay to' c6 gia; phat hanh the tin dl,lng; bao lanh ngan hang;

M& tai khoan thanh toan cho khach hang;

M& tai khoan: Ma tai khoan thanh toan tGiiNgan hang Nha nU'cYcVi$t Nam; m& tai khoanthanh toan tGiit6 ch(rc tin dl,lng, chi nhanh Ngan hang nU'cYcngoai khac;

T6 ch(rc thanh toan noi bo, tham gia h$ th6ng thanh toan lien ngan hang qu6c gia;

Dich Vl,lquan Iy tien mc)t,tU'van ngan hang, tai chfnh; cac dich Vl,lquan Iy, bao quan tai san,cho thue tu, kat an toan;

7

oOCB I NI6m tin vo tninn vwngTHU~TMiNHBAo cAo TAlCH[NHQuy III nam 2017

TU'van tal chfnh doanh nghi$p, tU'van mua ban, hop nhat, sat nhap doanh nghi$p va tu vandau tu:

MAu sa: - B05afICTD(Ban hanh theo Thong nr s6 49/2014rIT-NHNN

ngay 31112/2014 ella NHNN Vi~t Nam)

Tham gia dau thau mua ban tin phieu Kho bac, cong CI,I chuyen nhU'O'ng,trai phieu Chfnhphu, tin phieu Ngan hang Nha nuoc va cac giay to c6 gia tr] khac tren thj trU'ang tiElnt$;Dich VI,I rnoi giai tien t$;

Phat hanh chling chi tien glh ky phieu, trai phieu, tin phieu de huy dong von theo quy dinhcua Luat cac to chuc tin dunq, LUc;ttchling khoan, quy dinh cua Chfnh phu va hU'ang dancua Ngan hang Nha mroc Vi$t Nam;

GQ>i,nhan gQ>ivon cua to chuc tin dunq, chi nhanh ngan hang nuoc nqoal, to chuc tal chfnhtrong nuoc va nuoc nqoai theo quy djnh cua phap lu~t va hU'ang dan cua Ngan hang NhanU'ac Vi$t Nam;

Uy thac, dCiii1'1trong ITnhVl,l'C lien quan d~n hOCiitdong ngan hang, kinh doanh bao hiem, quan1'1tai san theo quy djnh cua phap lu~t va hU'ang dan cua Ngan hang Nha nU'acVi$t Nam;

Mua nO';

Kinh doanh mua, ban vang mi~ng.

2. Von c6 ph anVon cOphan ban dau cLlaNgan hang do cOdong g6p la 70.000 tri$u dong va dU'O'cbOsungtheo tung thai kyo So von cO phan cLla Ngan hang tCiiingay 30 thang 09 nam 2017 la4.000.000.000.000 dong (tCiiingay 30 thang 06 nam 2017: 4.000.000.000.000 dong) .

.Thanh phan H9i dong qulin trj

Cac thanh vien HOidong Quan trj trong nam va vao ngay I~p Mo cao nay nhU'sau :

Ch(PC VCI

3.

l>ng Trinh Van Tuan

l>ng Phan Trung

l>ng Ngo Ha Sac

l>ng Le Quang Nghia

l>ng Phan va Tulln

Chu tich

Oy vien

Oy vien

Oyvien

Oy vien

SOnhi$m ngay 12 thang 05 nam 2012BOnhi$m ngay 12 tMng 04 nam 2010SOnhi$m ngay 12 thang 11 nam 2011SOnhi$m ngay 21 thang 11 nam 2014SOnhi$m ngay 25 thang 04 nam 2015

...Ban Kiem socit

Cac thanh vien San Kiem soat tCiiingay 30 thang 09 nam 2017 va cho tai thai diem I~p baocao nay gam:

Ch(PC VCI Ngay

l>ng Nguyen Van Sa

l>ng PhCiimQuang Vinh

Sa 8

oOCB I Ni6m fin va Ih;lIh vUVngNPlHq __ i A ' i

THUY~TMINHBAo C 0 TAl CH NHQuy III nam 2017

4. Ban T6ng Giam doc

Cac thenh vlen Ban Tong Giam a6c tal ngay 30 thang 09 narn 2017 va cho toi thai ai~m I~pbao

•

Miu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014m·NHNN


cao nay gom:

H9 va fen· Chlif; vII

6ng Nguy~n Dlnh Tung Tong Giarn a6c

6ng Trironq Dlnh Long Ph6 Tong Giarn a6c

6ng Truonq Thanh Nam Ph6 Tong Giarn a6c

Ba £)ao Minh Anh Ph6 Tong Giarn a6c

Bo nhlern ngay 24 thang 08 narn 2012

Bo nhiern ngay 09 thang 03 narn 2007

Bo nhiern ngay 10 thang 05 narn 2010

Bo nhiern ngay 09 thanq 01 nam 2012

5.

Ba Huynh Le Mai Ph6 Tong Giarn a6c Bo nhiern ngay 18 thang 11 narn 2013

Trll sOr chinh, chi nhanh

Ngan hang ThU'O'ngmal Co phan PhU'O'ng£)ong c6 tru sa chinh a~t tal 56 41 va 45 Le Duan,PhU'ang B~n Nghe, Qu~n 1, Thanh ph6 Ho Chi Minh, Vi~t Nam. £)~n ngay 30thang 09 nam2017, Ngan hang PhU'O'ng£)ong c6 m¢t(01) H¢i sa chinh, ba mU'O'ib6n (34) chi nhanh chinh,tam mU'O'imOt (81) phong giao dich tGlicac tinh va thanh phOtren ca nU'oc.

Cong fycon

TGlithai ai~m 30 thang 09 nam 2017, Ngan hang c6 01 cong ty con, thanh I~p tGliVi~t Nam.Cong ty TNHH M¢t thanh vien Chuy~n tien Qu6c t~ Ngan hang ThU'O'ngmGliPhU'O'ng£)ongaU'O'cthanh I~p theo Gi~y ch(l'ng nh~n aang ky doanh nghi~p 56 031432.7542 ngay 03 tMng04 nam 2017 voi ty I~ g6p v6n 100%.

Can b9, cong nhan vien .

ngU'ai (ngay 30 tMng 06 nam 2017: 4.089 ngU'ai). ,I ~KY K~ ToAN, £)O'NVI TI~N Te SLYDVNG TRONG K~ ToAN j \~:Ky ke foan namNam tai chinh cua Ngan hang b~t a~u vao ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12

f)cm vi film f~ siP dllng trong ke toanCac bao cao tai chinh cua Ngan hang aU'O'ctrinh bay theo aO'nvi aong Vi~t Nam.

6.

7.

II.

1.

2.

III. CHuAN MV'C vA CH~ £)0 K~ ToAN Ap DVNGBaocao v~ tuin thu cac chuAn m-rc k6 toan Vi~t Nam -VAS

Ban Tong Giam a6c Ngan hang kh~ng ainh cac bao cao tai chinh dinh kem aU'O'cI~p tuanthu theo cac Chuan ml,l'CK~ toan Vi~t Nam va H~ thOng K~ toan cac TCTD Vi~t Nam.

Ch6 dQ va hinh th(Fc k6 toan ap dlJng

Vi~c trinh bay cac bao cao tai chinh yeu c~u Ban Tong Giam a6c phai thl,l'c hi~n cac U'octfnh va gia dinh anh hU'ang d~n 56 li~u bao cao cua tai san, nO'phai tra cOng nhU'vi~c trinhbay cac cong nO'tiem €In.Cac U'oc tinh va gia ainh nay cOng anh hU'ang a~n thu nh~p, chiphi va ketqua 56 li~u dl,l'phong. Cac U'oc tinhnay aU'O'cdl,l'atren cac gia ainh ve m¢t 56 y~u

9

toOCB I Nt(,mtirl va Ihillh vwng- Hang"'_ D6ng I

THUY~T MINH BAO cAo TAl CHfNH. Ouy III narn 2017

i

..

MAu s6: - B05atrCTD(Ban hanh thea Thong nr s6 49/2014ITT-NHNN


to voi CaCrnuc dO khac nhau v~ chu quan va tinh khong chac chan. Do v~y, cac k~t quathuc t~ c6 thil c6 thay dOidan d~n viec di~u chinh cac khoan rnuc c6 lien quan sau nay.

Cae co so. danh gia dlJ'Q'eSlv dl,mg trong qua trinh I,p BeTC va cae lJ'o.etinh k~ toanquan trQng

Cac bao cao tai chinh cua Ngan hang duoc I~p theo He thOngK~ toan cac TOchuc Tin dunqViet Nam theo Thong tu 10/2014ITT-NHNN ("Thong tU' 10") quyet dinh v~ viec sua dOi, bOsung mot 50 tal khoan trong he thOng tat khoan k~ toan cac to cnuc tin dl,lng ban hanh meoQuy~t djnh 479/2004/Q£)-NHNN ngay 29 thang 4 narn 2004 cua ThOng dOcNgan hang NhanU'&cViet Nam ban hanh c6 hieu Il,I'ctu ngay 01 thang 01 nam 2005 va cac quy~t djnh bOsung, sua dOiQuy~t dinh 50 479/2004/Q£)-NHNN, Thong tU'50 49/2014m-NHNN ngay 31thang 12 nam 2014 sua dOi, bOsung mot 50 di~u khoan cua ch~ dO bao cao tai chinh dOivoi cac to chuc tin dl,lng ban hanh kem theo Quy~t dinh 50 16/2007/Q£)-NHNN ngay 18thang 4 nam 2007 cua ThOngdOcNgan hang Nha nU'oc Viet Nam va He thOngChulm ml,l'CK~ toan Viet Nam do Bo Tai chinh ban hanh.

Cac bao cao tai chinh kem theo dU'O'cI~p tren cO'sa tuan thu cac nguyen t~c va thOng Ie k~toan dU'O'cchlip nMn t;;ii Viet Nam. Bang can dOi k~ toan, bao cao k~t qua hO;;itdong kinhdoanh, bao cao lU'uchuyiln ti~n te va cac thuy~t minh di kem cOng nhU'viec su dl,lng cacbao cao nay khong danh cho nhCrngai khong thong hiilu cac thong Ie, thu tl,lCva nguyen t~ck~ toan Viet Nam va ngoai ra, cac bao cao nay khong nham thil hien tinh hinh tai chinh vak~t qua hO;;itdong kinh doanh va lU'uchuyiln ti~n te cua Ngan hang theo nhCrngnguyen t~cva ,thOngIe k~ toan dU'O'cchlip nh~n rong rai a cac quOcgia va thil ch~ ben ngoai Viet Nam.

IV.

1.

CHiNH SACH K~ ToAN Ap DVNG T~I NGAN HANG

Chuydnadi tien t~

Theo he thOng k~ toan cua Ngan hang, tlit ca cac nghiep Vl,lphat sinh cua Ngan hang dU'O'ch;;iChtoan theo nguyen teoT;;ii thai diilm cuOinam, tai san va cong nO'c6 nguOngOcngo;;iitedU'O'cquy dOisang VND theo ty gia quy djnh vao ngay I~p bang can dOik~ toan (xem chi ti~ttY gia cac 10;;iingo;;ii te ap dl,lng vao ngay 30 thang 09 t;;ii Thuy~tminh sa 25). Cac khoan thunh~p va chi phi bang ngo;;iite ella Ngan hang dU'O'cquy dOi ra VND theo ty gia vao ngay phatsinh giao dich. Chenh lech ty gia do danh gia l;;iicac tai san va cong nO'bang ngo;;ii te sangViet Nam dOngdU'O'cghi nh~n vao bao cao k~t qua hO;;itdong kinh doanh.

Congell tai ehinhphai sinh

Cac hQ'pGangky h~n, hoan Gdi

£)Oiv&i cac hO'pdOng ky h;;in, hoan dOi chenh lech giCragia trj dOng cua 50 1U'Q'ngngo;;ii tecam k~t mua/ban tinh theo ty gia ky h;;inva ty gia giao ngay t;;iing;:1lyhieu Il,I'ccua hO'pdOngdU'O'cghi nh~n ngay t;;iingay hieu Il,I'ccLlahO'pdOngnhU'mot khoan ml,lCtai san - khoan ml,lC"Cac cong Cl,l pMi sinh va cac tai san tai chfnh kMc" n~u dU'O'ngho~c khoan ml,lCcong nO'-khoan ml,lC"Cac cong Cl,l pMi sinh va cac cong nQ'tai chfnh khac" n~u am. Chenh lech naysau d6 dU'O'cphan bOtuy~n tinh vao khoan ml,lC"Lai / 16thu~n tif ho~t GOngkinh doanh ngo~ihat' trong suOt ky h;;in cLla hO'pdOng. T;;ii thai diilm I~p bao cao tai chinh, cam k~t theo cachO'pdOng ky h;;in, hoan dOingo;;ii te dU'Q'cdanh gia l;;iitheo ty gia chinh thuc do NHNN congbO. Lai ho~c 10do danh gia l;;iidU'O'ch;;iChtoan vao khoan ml,lC"Lai / 16thuan tif h09t GOngkinh doanh ngo9i hOi".

2.

10

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----------------------

oOCB I' Ni6m lill va tninn VU',;mg-Hlng--THUY~TMINHsxo cAo TAl CHiNHQuy III narn 2017

3. Ke toen thu nh~p lai, chi phi lai va ngimg dv thu laiDoanh thu hi lai cho yay va chi phi tra lai yay dU'O'cghi nhan trong bao cao kat qua hoatd¢ng kinh doanh tren co sa dl,l'thu, dl,l'chi. Lai dl,l'thu phat sinh tCrcac khoan cho yay phanloai tCrnhorn 2 dan nhorn 5 theo Thong tU' 56 02/2013ffi-NHNN ("Thong tu 02") ngay 21thang 01 narn 2013; Thong tu 56 09/2014ITT-NHNN ('Thong tU'09") ngay 18 thang 03 narn201459 khong duoc ghi nhan vao bao cao kat qua hoat d¢ng kinh doanh trong kyoLai dl,l'thu cua cac khoan no nay dU'O'cchuyen ra theo d6i a tal khoan ngo

- -- ---------------- --- - - - -

oOCB I N!{,m fin vii (/lin/! lIU'tlngNgIo) liang~ II6ng I

THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2017

M§u s6: - B05afICTD(Ban hanh theo Thong tu s6 49/2014nT-NHNN


Ty IfJ dl)' phOng CI) the

NO'du tieu chuan 0%1

NO' can chu y2 5%NO'dU'oi tieu chuan3 20%

NO'nghi ngo4 50%

5 NO'c6 kha nang mat v6n 100%

Cac khoan no duoc phan loal la NO'dlJ'(yi lieu cnuen, NO' nghi ng& va NO' c6 khB nang matv6n dU'O'ccoi la no xau,

Dl,I'ph6ng chung duoc trlch I~p d~ dl,l'phOngcho nhling tOnthat chua dU'O'cxac dlnh duoctrong qua trlnh phan loal no. Theo d6, Ngan hang phal thuc hi~mtrlch I~pva duy trl dl,l'ph6ng. chung b.r.ng0,75% tOnggia tri cac khoan no phan loai hi nh6m 1 d~n nh6m 4, ngo~i tni cackhoan tien glii tal to clurc tin dl,mg trong nuoc, chi nhanh Ngan hang nuec ngoai t~i Vi~tNam theo quy dinh cua phap lu$t va tien glii t~i to chuc tin dl,mg nU'oc ngoai va cac khoancho vay, mua c6 ky h~n gilly to c6 gia d6i voi to chlic tin dl,lng, chi nhanh Ngan hang nU'ocngoai khac t~i Vi~t Nam.

Dl,I'phOngcho cac khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU'O'ch~ch toanvao k~t qua ho~t dong kinh doanh, bao gam cac khoan nO'da x6a trong ky, thu tli cac khoannO'kh6 d6i da x6a trong cac ky trU'oc va chi phi dl,l'ph6ng ky nay.

Dl,I'ph6ng cho khoan rui ro tin dl,lng, cac khoan cam k~t va thU' tin dl,lng dU'O'csli dl,lng d~xli 19 cac khoan nO'xllu la cac khoan nO'dU'O'cphan lo~i vao nh6m 5 ho~c n~u khach hangvay la phap nhan giai th~, pha san ho~c la ca nhan bj ch~t ho~c mllt tich. Vi~c xli 19 nO'xaudU'O'cthl,l'c hi$n sau khi c6 Sl,l'pM duy~t cua HOidong xli 19 nO'cua Ngan hang.

6. Ke toan cac nghi~p V(I kinh doanh va (/au tLl'ch(Jtng khoan

6.1 Nghi~p v(I kinh doanh ch(Jtng khoan

Chling khoan kinh doanh la chling khoan ban dau dU'O'cmua va n~m gili cho ml,lCdich kinhdoanh trong ng~n h~n theo quy~t dinh cua TOngGiam d6c.

Chling khoan kinh doanh dU'O'cghi nh$n b~t dau tli ngay mua khoan dau tU' chling khoanva dU'O'cxac dinh gia tri ban dau theo gia mua va cac chi phi lien quan d~n giao dich mua.T~i cac ky k~ toan ti~p theo, cac khoan dau tU'chling khoan dU'O'cxac dinh theo nguyen giatrli cac khoan giam gia dau tU'chling khoan.

Dl,I'phOng giam gia chling khoan kinh doanh dU'O'cxac dinh va trlch I$p theo cac quy dinhcua Cong van 56 2601/NHNN-TCKT do NHNN ban hanh ngay 14 thang 4 nam 2009 ("Congvan 2601") va Thong tU' 56 228/20091TT -BTC do BOTai chlnh ban hanh ngay 07 thang 12nam 2009 ("Thong tU' 228") va ThOng tU' 89/20131TT-BTC do BOTai chinh ban hanh ngay28 thang 6 nam 2013 ("Thong tU'89").

Lai ho~c 10 tli kinh doanh chling khoan dU'O'cghi nh$n vao k~t qua ho~t dong kinh doanhtheo 56 thuan.

12

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- - -- ---- --- ----------------------------

ooeB I· Ni(,mlinvatt,jnhvur;mgNPlHang _1>6nsI

THUY~TMINHBAo cAo TAl CHiNHQuy III narn 2017

6.2 Nghi~p vV Qau tLl' ch(rng khoan

ChCmgknoen san sang c1~ban

Chling khoan san sang de ban la cac chling khoan dU'O'cgil) trong thai gian khong An dinhtruce, c6 the dU'O'cban de dap ling nhu cau thanh khoan hoac de ling ph6 vcYitrU'ang hopthay dei lai suat, tY gia hoac gia tri chling khoan.

Mau sa: - B05atrCTD(Ban hanh theo Thong nr s6 49/2014m-NHNN

ngay 31112/2014 cua NHNN Viet Nam)

Chling khoan san sang d~ ban dU'O'cghi nhan theo gia v6n. Sau do, cac chling khoan naydU'O'cghi nhan theo gia g6c tni dl,l'phong giam gia chling khoan, DI,I'phong giam gia chlingkhoan san sang d~ ban duoc xac dinh va trich I~p theo cac quy dinh cua Cong van 2601,Thong tU'228 va Thong tu 89.

Gia tri phu troi va gia tri chi~t khau phat sinh tll' vi~c mua ban cac chling khoan nO'san sangdeban dU'O'cph€mbe vao bao cao k~t qua kinh doanh theo phU'O'ngphap dU'ang thling tinhtll' ngay mua chling khoan d~n ngay dao h~n cLlachling khoan d6.

Lai ho~c 10 tll' chling khoan san sang d~ ban dU'O'cghinh~n trlm bao cao k~t qua ho~t dongkinh doanh hO'pnhAt theo s6 thuan. Gia v6n cLla chling khoan san sang d~ ban trong namdU'O'cxac djnh theo phU'O'ngphap binh quan gia quyen.

ChCPngkhoan giiPaIm ngay aao h~n

Chling khoan gil) d~n ngay dao h~n la cac chling khoan c6 ky h~n c6 dinh va cac khoanthanh loan c6 djnh ho~c c6 th~ xac djnh dU'O'cva Ngan hang c6 y djnh va c6 kha nang gil)d~n ngay dao h~n.

Chling khoan gil) d~n ngay dao h~n ban dau dU'O'cghi nh~n theo gia g6c (bao gOmgia muava cac chi phi lilm quan). Sau d6, cac chling khoan nay dU'O'cghi nh~n theo gia g6c trll' dl,l'phong giam gia chling khoan. DI,I'phong dU'O'cI~p khi c6 b~ng chling cLlaSl,l'suy giam giatrj trong thai gian dai cLlacac chling khoan nay ho~c trong trU'ang hO'pNgan hang khong th~thu hOicac khoan d~u tU'nay.

Gia tri phl,Jtroi va gia tri chi~t khAu phat sinh tll' vi~c mua cac chling khoan dau tU'gil) d~nngay dao h~n dU'O'cphan be V80 bao cao k~t qua kinh doanh thea phU'o.ngpMp dU'angthling tinh tll' ngay mua chling khoan d~n ngay dao h~n cLlachling khoan d6.

Thu nh~p lai tll' chling khoan gil) d~n ngay dao h~n dU'O'cghi nh~n tren bao cao k~t qua kinh (""\. \doanh tren cO'sa dl,l' thu. Lai dU'O'chU'ang trU'cYckhi Ngan hang nam gil) dU'O'cghi giam trll' 'i! ~vao gia v6n t~i thai di~m mua. J.,..

~£)au tl.f dai h~n khBc .~~

Cae khoan d~u tU'dai h~n khac bao gOmcac khoan g6p v6n d~u tU'dai h~n khac c6 thai h~nnam gil), thu hOiho~c thanh toan tren 1 nam ma Ngan hang la ce dong sang I~p ho~c la d6itac chi~n IU'O'cho~c c6 kha nang chi ph6i nhAt dinh vao qua trinh I~p, quy~t djnh cac chinhsach tai chinh va ho~t dong thong qua van ban thea thu~n cli nhan Sl,l'tham gia Hoi dOngQuan trj I Ban Tong Giam d6c.

Cac khoan dau tU' dai h~n khac dU'O'cghi nh~n theo gia g6c trll' di s6 dl,l' phong giam giadU'O'ctrich I~p theo Thong tU'228 va Thong tU'89.

13

oOCB Ni6mtin valhinh vlJ'()f>gNg"!Htng -1>6ng ,

THUYET MINH BAO cAo TAl CHiNHQuy III nam 2017

7. Ke toan cac ta; san co tfjnh vo hinhNguyen tac ghi nh~n tel san co ainh vo hinhTal san cOdjnh va hlnh dU'Q'Cghi nhan theo nguyen gia tn; di gia tri khau hao lOyke.

Miu sa: - B05affCTD(Ban hanh thea Thong tu s5 49/2014m·NHNN

ngay 31112/2014 cua NHNN Vi~tNarn)

Nguyen gia tai san cO dinh va hlnh la toan bo cac chi phi rna Ngan hang phai be ra de codU'Q'Ctalsan cOdinh va hlnh tinh den thai diem dU'atal san do vao su dl,lng theo dl,l'tinh.

Cac chi phi nang cap va dOi rnoi tai san cOdinh va hlnh dU'Q'Cghi tang nguyen gia cua taisan va cac chi phi khac dU'Q'chach toan vao ket qua heat dong kinh doanh khi phat sinh.

PhUO'ngphap va thai gian khAu hao te! san co fJinh vo hinhKhi tal san cOdinh va hlnh dU'Q'cban hay thanh Iy, nguyen gia va gia trj khau hao lOyke dU'Q'cxoa sOva cac khoan lai 10phat sinh do thanh Iy tai san dU'Q'chCilchtoan vao ket qua hOCiltdong kinh doanh.

Khau hao cLia tai san cOdjnh va hlnh dU'Q'Ctinh theo phU'O'ngphap dU'ang thang trong suOtthai gian su dl,lng U'&ctinh cLiatai san cOdinh nhU'sau:

Quylm su dl,lng dat co thai hCiln theo thai hCilnsu dl,lng

Phan m~m

8. Ke toan ta; san co tfjnh hCPuhinhNguyen tac xac nh~n nguyen gia tai san co ainh hCfuhinhTai san cOdinh h(fu hlnh dU'Q'Cthe hi(m theo nguyen gia tn; di khau hao luy ke.

Nguyen gia tai san cOdinh la toan bo cac chi phi ma Ngan hang phai be ra de co dU'Q'Ctaisan cOdinh h(fu hlnh tinh den thai diem dU'atai san do vao trCilngthai san sang su dl,lng.

3 -10 nam

Cac chi phi mua sam, nang cap va dOim&i tai san cOdjnh dU'Q'cghi tang nguyen gia cLiataisan cOdinh; chi phi bao trl, sua ch(fa dU'Q'chCilChtoan vao ket qua hOCiltdong kinh doanh khiPhat sinh.

PhU'O'ngphap khAu hao, thai gian Stf dl,mghCfu{ch, ho~c ty I~ khAu hao·tai san co ainh hCfuhinh

Khi tai san dU'Q'cMn hay thanh Iy, nguyen gia va gia tri hao man lOyk~ dU'Q'cx6a s6 va cackhoan lai / 10phat sinh do thanh Iy tai san dU'Q'chCilchtoan vao k~t qua hOCiltd¢ng kinh doanh.Khau hao cLiatai san cOdinh h(fu hlnh dU'Q'ctinh theo phU'O'ngphap dU'ang thang trong suOtthai gian su dl,lng U'&ctinh cLiatai san cOdinh nhU'sau:

Nha cua, v~tkien truc 5 - 35 nam

JNGI'HUOJ..-...._.~

;:

May moc thiet bj

PhU'O'ngtien v~n tai, v~t lieu truy~n dan

Tai san cOdinh hl)u hinh khac

3 -10 nam

3 -10 nam

3 - 8 nam

14

oOC B I' Ni6m (in va Ih/nh vU'O'ngNPl HlInt """"' D6n!I

THUY~T MINH BAO cAo TAl CHiNHQuy III narn 2017

9. K~ toan cae giao djch thue tai san

Ngan hBng c1i tnuecac khoan thanh toan thue heat dong khOngdU'Q'cghi nhan tren bang can dOik~ toanoTi~nthue phai tra diroc hach toan theo phuonq phap dU'ang th~ng vao khoan rnuc chi phi hoatdong khac trong suOt thai han thue tal san.

Miu so: - B05affCTD(Ban hanh theo Thong nr s6 49/2014fIT-NHNN


Tilm va esc khoim tU'O'ng(/U'cmgtien

Tren bao cao luu chuyen ti~n t$, ti~n va cac khoan tU'ang dU'ang ti~n bao gom ti~n mat, vangbac va da quy, ti~n gLi>ital Ngan hang Nha nuoc, ti~n gLi>ikhong ky han va c6 ky han t~i cacngan hang khac c6 thai gian dao hi;ln khong qua ba thang k~ tli ngay gLi>iva tin phi~u chinhphu va cac gic~yto c6 gia ng~n hi;ln khac du di~u ki$n tai chi~t khau Ngan hang Nha nU'ac.

11. Dt,I'phong, cong n()' t;em §n va ta; san chU'axac (/jnh

10.

ThOng tU'02 khong quy dinh vi$c trich I~p dl,l'ph6ng cac cam k~t ngoi;li bang. Theo d6, Nganhang thl,l'c hi$n phan 10i;licac cam k~t ngoi;li bang d~ quan Iy, giam sat chat 1U'Q'nghOi;ltdong.

12. K~ toan cae khoan nghia VII (/6; v61nhan vifm

12.1 TrQ'cAp nghi hU'u

Nhan vien Ngan hang khi nghi hU'usa dU'Q'Cnh~n trQ'cap v~ hU'utli Bao hi~m Xa hoi thuocBOLao dong va ThU'ang binh Xa hoi. Ngan Mng sa phai d6ng bao hi~m xa hoi cho mOinhanvien bang 18,00% lU'ang cO'ban hang thang cLlahQ.Ngoai ra, Ngan Mng khong phai c6 motnghia Vl,lnao khac.

12.2 TrQ'cap thoi vi~c tv nguy~n va trQ'cap mat vi~c

TrQ'cAp thoi vi~c tv nguy~n: theo f)i~u 48 BOLu~t Lao dong sLi>adOingay 18 thang 06 nam2012, Ngan hang c6 nghia Vl,lchi tra trQ'cap thoi vi$c cho ngU'ai lao dong da lam vi$c thU'angxuyen tli dLl 12 thang treYlen mOi nam lam vi$c dU'Q'ctrQ'cap mot nLi>athang lU'ang. MuclU'ang blnh quan thang dU'Q'csLi>dl,mgd~ chi tra trQ'cap thoi vi$c sa la muc lU'ang blnh quancLlasau thang gan nhat tinh d~n ngay nghi vi$c.

Thai gian lam vi$c d~ tinh trQ'cap thoi vi$c 113tOngthai gian ngU'ai lao dong da lam vi$c thl,l'ct~ cho ngU'ai sLi>dl,lng lao dong trli di thai gian ngU'ai lao dong da tham gia bao hi~m thatnghi$p theo quy djnh cLlaLu~t bao hi~m xa hoi va thai gian lam vi$c da dU'Q'cngU'ai sLi>dl,!nglao dong chi tra trQ'cap thOivi$c.

TrQ'cAp mAt vi~c: theo f)i~u 49 cLlaBOLu~t Lao dong, Ngan hang c6 nghia Vl,lchi tra trQ'capcho nhan vien bi mat vi$c do thay dOi cO'cau to chLPCho~c cong ngh$. Trang trU'ang hQ'pnay, Ngan hang c6 nghia Vl,lchi tra trQ'cap mat vi$c bang mot thang lU'ang cho mOinam lamvi$c, mLPctrich I~p tOi thi~u cho ngU'ai lao dong bang hai thang lU'ang.

M~c du nghia Vl,lquy djnh trong f)i~u 48 va 49 la b~t buoc, vi$c thl,l'c hi$n nhling nghia VI,!nay con can tuan theo hU'ang dan chi ti~t cLla Bo Tai chinh trong cac thong tU' hU'ang danthl,l'chi$n. Theo Thong tU'sO180/2012/TT-BTC ngay 24 thang 10 nam 2012 cLlaBOTai chinhv~ vi$c hU'ang dan xLi>Iy tai chinh v~ chi trQ'cap matvi$c lam cho ngU'ai lao dong, cac nganhang dU'Q'chi;lChtoan trl,l'c ti~p vao chi phi quan Iy doanh nghi$p khoan chi trQ'cap mat vi$clam cho ngU'ai lao dong ngay khi phat sinh.

15

:lflf

"'C~..loa

oOCB I Ni(,m fin va tnmn vwng"P!Hant_Gq

THUY~TMINH BAO cAo TAl CHfNHQuy III narn 2017

12.3 TrQ'cap that nghif)p

Theo Thong tu sO04/2013nT-BLDTBXH hU'ang dan Nghj djnh sO 127/200S/ND-CP v~ baohi~m that nghi~p, Ngan hang co nghia vu dong rnuc biing 1% quy ti~n IU'O'ng,ti~n cong d6ngbao hi~m that nghi~p cua nhCfngngU'ai tham gia bao hi~m that nghi~p va trlch 1% ti~n IU'O'ng,ti~n cong thang dong bao hi~m that nghi~p cua tCrngngU'ai lao dong d~ dong cling mot lucvao Quy bao hi~m that nghi~p.

13. NguyentacvaphU'O'flgphapghi nh~nthuethunh~pdoanhnghi,p vachi phi thuethunh~pdoanhnghi,p

Miu sa: - B05affCTD(Ban hanh thea Thong tu s6 49120 I4!fT-NHNN


.-ThutJthu nh~p hif)n nennTal san thue va thu~ phai nop cho narn hi~n hanh va cac narn truce dU'Q'cxac djnh bang giatrj dl,l' ki~n phai nop cho (ho~c dU'Q'cthu hOitCr)cO'quan thu~, ap dl,lng mlic thu~ suat va caclu~t thu~ co hi~u Il,I'cvao ngay I~p bang can dOi k~ toano

Thu~ thu nh~p hi~n hanh dU'Q'cghi nh~n vao k~t qua hO!;ltdong kinh doanh ngo!;litrCrtmanghQ'pthu~ thu nh~p phat sinh li€mquan d~n mot khoan ml,lCdU'Q'cghi th~ng vao vOnchu sahCfu,trong trU'ang hQ'pnay, thu~ thu nh~p hi~n hanh cOng dU'Q'cghi nh~n trl,l'c ti~p vao vOnchu sa hCfu.

Doanh nghi~p chi dU'Q'cbli trCrcac tai san thu~ thu nh~p hi~n hanh va thu~ thu nh~p hi~nhanh phai tra khi doanh nghi~p co quy~n hQ'pphap dll'Q'c bli trCrgiCfatai san thu~ thu nh~phi~n hanh vai thu~ thu nh~p hi~n hanh phai nop va doanh nghi~p dl,l' dinh thanh toan thu~thu nMp hi~n hanh phai tra va tai san thu~ thu nh~p hi~n hanh tran cO'sa thu~n.

Cac bao cao thu~ cua Ngan hang sa chiu Sl,l'ki~m tra cua cO'quan thu~. Do vi~c ap dl,mglu~t va cac quy djnh v~ thu~ dOivai cac 10!;linghi~p Vl,lkhac nhau co th~ dU'Q'cgiai thich theonhi~u cach khac nhau, sOthu~ dU'Q'ctrinh bay tran cac bao cao tai chinh co th~ sa bi thaydOitheo quy~t dinh cuOi cling cua cO'quan thu~.

Thue thu nh~p hoan l

Iecce I Ni{,mUllvathjnhvu't;mgNt'I! __ fI6ng 1

THUY~TMINHBAo cAo TAl CHINHQuy III narn2017

Miu s6: - BOSaffCTD(Ban hanh.theo Thong nr s5 49/2014/fT-NHNN


d¢ k~ toan va phai giam gia tr] ghi s6 cua tal san thue thu nhap hoan lai d~n rnuc bao damchac chan c6 du lQ'inhuan tfnh thue cho phep lol fch cua mot phan hoac toan b¢ tai san thu~thu nhap hoan lal duoc SLPdunq. Cac tal san thu~ thu nhap doanh nghi$p hoan lal chua ghinhan truce day dU'Q'Cxem xet lal vao ngay k~t thuc nien d¢ k~ toan va duoc ghi nhan khichac chan c6 du lol nhuan tfnh thu~ d~ c6 th~ SLPdl,mg cac tal san thue thu nhap hoan lalchua ghi nhan nay.Tal san thu~ thu nhap hoan Ic;tiva thu~ thu nh$p hoan Ic;tiphai tra dU'O'cxac djnh theo thu~suat dl,l'tinh s6 ap dl,lng cho nam tai chinh khi tai san dU'O'cthu hOihay cong nO'dU'O'cthanhtoan, dl,l'atrEmcac muc thu~ suat va lu$t thu~ co hi$u Il,I'cvao ngay k~t thuc niEmdo k~ toano

Thu~ thu nh$p hoan Ic;tidU'O'cghi nh$n vao bao cao k~t qua hO

oOCB I Ni/;m fin va tninn wr,>ngNP! ..... """"'D6ng I

THUYI:T MINH sxo CAD TAl CHiNHQuy lll narn 2017

Miu s6: "B05affCTD(Ban hanh theo Thong nr s6 49/2014nT·NHNN

ngay 31112/2014 cua NHNNVi~t Nam)

V. THONG TIN ao SUNG CHO cAc KHOAN MVC TRiNH SAy TRONG SANG CAN eOI K~ToAN

1. Caeeonge\Jtai ehinh phalsinh va cac tai san tai ehinh khae

Tl5nggia trj thea Hf)(thee ty gia ngay hieu

hIe HD)

Tl5nggia trj ghi 515ke toan (thea ty gia ngay euoi ky)

Cong nO'Tai ngay euoi ky

Congev tai ehinh pMi sinh tien te talngay 30.09.2017

· Giaodlch hoandoi· Giaodjchkyhan

Tl5ng

10,910,781,641,000169,402,340,194

552,545,065,000141,451,833,921

545,587,759,000142,680,100,194

11,080,183,981,194 693,996,898,921.. 688,267,859,1945,729,039,727

Tai ngay dau kV

Cong ev tai ehinh phal sinh tien te t~ingay 31.12.2016

· Giaodichhoandoi· Giaodich ky han

Tong

3,272,209,830,0542,482,273,297,211

292,015,733,800453,402,579,880

309,244,830,000444,516,933,350

5,754,483,127,265 745,418,313,680 753,761,763,3508,343,449,670

2. Chovay khachhang

Cho vay cac TCKT,ca nhan trong nuocCho vay chlet khau TP va cac giay to co giaCho vay bang von tal tro, uy thac dau tuCackhoan tra thay khach hangCho vay doi vO'it6 chuc, ca nhan nlfO'cngoaiNO'cho vay dlfO'c khoanh va nO'cho xLI' 1'1

TongPhan tich chat ILI'9'ngnv cho yay

Cuoi IcY f)ou IcY45,948,194,681,294 38,270,022,010,500

17,595,457,967 45,942,609,244184,833,685,447 185,094,737,511

300,000,0001,925,701,656 2,190,620,000

3,173,150,000 3,173,150,00046,155,722,676,364 38,506,723,127,255

Cuoi ky f)ou ky44,140,089,185,475 36,936,966,661,8351,044,614,895,885 894,257,113,257

154,216,186,324 105,821,757,194

200,509,266,468 94,852,415,726

616,293,142,212 474,825,179,24346,155,722,676,364 38,506,723,127,255

.. . No-au tieu chu~nNO'can chu 'INO'dlfO'i tieu chu~n

NO'nghi ngoNO'co kha nang mat von

Tong

18

1jO~

oOCB I Ni{,m till va Ihjnh vuy;mgNP! HIIng -'1l6ng ,

THUY~TMINH BJ..OcAo TAl CHiNHQuy IIInarn 2017

Phan tich dLP n{Ytheo thC1igian

NO' ngan hanNO' trung hanNO' dai han

Tong

MAu s6: - B05affCTD(Ban hanh theo Thong nr s6 49/2014nT·NHNN


CuoilcY15,076,652,538,24114,310,563,778,260

16,768,506,359,863

46,155,722,676,364

Oau IcY12,095,557,076,75112,024,517,781,788

14,386,648,268,716

38,506,723,127,255

3. £)Oi v60i511 thay doi (tang/giam) cua d., phong rui ro tin dlrlng dOi v60i duonQ' eho yaykhach hang

Ky naySo dir daukyDl,I'phong rui ro trich I~p trong ky / (Hoan nhap dl,l'phong trong ky)Dl,I'phong da SLt dl,mg de XLt Iy rui ro trong kyTang do nghlep vu nh~n lal nO'da ban vai VAMCSo du cuoi ky

··KytrU'OocSo dir dau kyDl,I'phong rui ro trich I~p trong ky / (Hoan nhap dl,l'phong trong ky)Dl,I'phong da SLt dung de XLt Iy rui ro trong kySo dU' cuoi ky

.,", .

DII phong chung

351,515,252,607

37,206,638,155

388,721,890,762

298,747,298,445

452,678,416

299,199,976,861

19

Dct phOng cu the

81,817,796;877

9,088,085,217

(1,938,196,331)

388,000,000

89,355,685,763

50,538,019,873

37,315,105,689

(236,210,755)

87,616,914,807 'co·tt". uO;

IoOCB I Ni{;m rin vii (h/nh wongNfIII!Hang ....... _ I .

THUYETMINHSAO cAo TAlCHiNHQuy IIInarn 2017

4. ChLPngkhoan dau tlJ'

4.1. ChiJ'ngkhoan In s~n sang de bana. ChIYngkhoan NQ'- Do Chfnh phu phat hanhc Do cac TCTO khac trong nuoc phat hanh- Do cac TCKT trong nvoc phat hanhb. ChIYngkhoan Von- Do cac TCTD khac trong rurcc phat hanh- Do cac TCKT trong ruroc phat hanhe. 011phong rui ro chtrng khoan SSOB

Tong4.2. ChIYngkhoan dau tit gilt den ngay dab han(khong baa gam Trai phieu d~c bi~t do VAMC phathanh)

Tong

4.3. Trai phieu d~c bi~t do VAMC phat hanh- Menh gia trai phieu d~e blet- 01/ phong tral phieu d~e biet

TongTong chung khoan dau tit

5. Gop vOn,dau tlJ'dai han

Phin tich gia trj dau tlJ'theo leal hinh dau tlJ'

f>au tv vao eong ty conCae khoan dau tv vao eong ty lien doanhCae khoan dau w vao eong ty lien ketCae khoan dau tit dai hGinkhaeDI/ phong giam gia dau tv dai hGin

Tong

20

- ----

MAu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014nT"NHNN


Cuo; IcY Dau ky

14,864,679,737,431 14,077,722,591,27413,480,341,754,917 13,245,778,384,499

696,959,466,816 501,944,206,775687,378,515,698 330,000,000,00022,138,759,147 22,138,759,14714,236,945,147 14,236,945,1477,901,814,000 7,901,814,000

(23,544,535,336) (12,262,644,147)14,863,273,961,242 14,087,598,706,274

769,164,349,283(306,942,524,360)462,221,824,923

770,215,417,171(238,317,906,624)531,897,510,547

14,619,496,216~82115,325,495,786,165

CUD; ky25,000,000,000

Dau IcY

79,847,300,000(23,944,089,228)

79,847,300,000(22,145,463,096)

80,903,210,772 57,701,836,904

oOCB i Ni"m till va ttnnt:wang.H!II!I 'THUY~T MINH BAO cAo TAl CHiNHQuy III narn 2017

Danh sach cac khoan gop vim diu tLPdai han:

30/09i2017

Miu sa: - B05affCTD(Ban hanh theo Thong ills6 49/2014!fT-NHNN .


30/09i2016% %

sa hCru Gia tri sa hCrucua Ngan M~nh gia ghis6 cua Ngan

hang VND VND hang

0,87 10.464.810.000 43.417.300.000 0,8718.003.580.000 18.035.680.000 7,23

0,40 1.189.000.000 11.890.000.000 0,4010,00 8.800.000.000 9.350.000.000 10,004,35 8.690.000.000 8.690.000.000 4,35

3.251.200.000 3.251.200.000 10,1610,00 3.000.000.000 3.000.000.000 10,00

1.333.333.333 1.000.000.000 6,678,40 1.500.000.000 1.500.000.000 8,404,00 2.000.000.000 2.000.000.000 10,00

58.231.923.333 102.134.180.000

Diu tLPvao cac t6 choc kinh t~Gong ty GP DV BlPUchinh Vien thong Sai GonGong ty GP Du lich Sai Gon - Binh GMuGong ty GP Bao hiem Vien £)ongGong ty GP Ouan Iy £)~u tu Thanh Vi$tGong ty GP £)~u tu Anh Sang GhungGong ty GP Du lich Sai Gon - Phu QuacGong ty GP Khach san Du lich Sai Gon TouraneGong ty GP Khu nghi mat Sai Gon - MOiNeGong ty GP Bat d¢ng san Blln Thanh - £)uc KhaiGong ty GP £)TPT Ha t~ng Quang Nam

M~nh giaVND

Gia trighis6VND

10.464.810.000 43.417.300.000

1.189.000.000 11.890.000.0008.800.000.000 9.350.000.0008.690.000.000 8.690.000.000

3.000.000.000 3.000.000.000

1.500.000.000 1.500.000.0002.000.000.000 2.000.000.000

35.643.810.000 79.847.300.000

21

oOCB \.Nt~mtm va ttunt: V(IQ1)g ._ ....._1l6ng

THUY~T MINH BAO cAo TAl CH[NHQuy IIInarn 2017

6. cac khoan nQ'Chinh phu va NHNN

6.1. Yay NHNN

Yay theo he>set tin dung

Tong

7. Ti~n gu-iva vay cac TCTDkhac

7.1. Tien g{ri eua cac TCTD khac

a. Tien g{ri khong ky han

- Bang VND

- Bang ngoai teb. Tien g{ri c6 ky han

- Bang VND

- Bang ngoai teTong

7.2. Yay cac TeTD khac

- Bang VND

- Bang ngoal teTong

Tong tie", g{ri va vay cac TCTD khac

8. Ti~n gu-icua khach hangThuyet minh theo IO{li tien giPi

Tren, vang g{ri khong ky han

- Tien g{ri khong ky han bang VND

- Tien g{ri khong ky han bang vang, ngoal teTien, vang g{ri co ky han

- Tren g{ri co ky han bang VND

- Tien g{ri co ky hQn bang vimg va ngoQi teTien g{ri von ehuyen dung

Tien g{ri ky quyTong

MAu s6: - B05affCTD(Ban hanh theo Thong tu 86 49/20 14fTT·NHNN


Cuoiky DaulcY

424,781,685,200358,891,153,407

358,891,153,407 424,781,685,200

358,891,153,407 424,781,685,200

Cuoig Doug

2,619,873,812 213,120,842,618

2,618,712,562 213,119,697,441

1,161,250 1,145,177

5,794,640,000,000 5,647,021,000,000

5,525,000,000,000 5,226,000,000,000

269,640,000,000 421,021,000,000

5,797,259,873,812 5,860,141,842,618~.,,)---,.-

1,945,467,175,000 5,680,111,500,000 rlGA

1,352,773,319 1,467,423,713 :1HG

1,946,819,948,319 5,681,578,923,713 iHUI7,744,079,822,131 11,541,720,766,331 ;--" - 1.~.~

Cuoi IcY Dauky3,809,656,320,167 4,039,637,598,171

3,657,103,435,020 3,778,330,974,911

152,552,885,147 261,306,623,260

46,825,466,531,926 38,881,202,630,949

45,050,532,195,518 37,276,026,302,312

1,774,934,336,408 1,605,176,328,637

119,642,016,480 18,518,216

194,210,279,807 143,126,310,477

50,948,975,148,380 43,063,985,057,813

22

. . Iecce I Nt&mltllvam(ltilvur;mg~ IUftg""""'II P6IIg !

THUY~TMINHBAOcAo TAlCHINHQuy IIInarn 2017

9. Phat hanh giAyta co gia

Milu sa: - B05affCTD(Ban hanh theo Thong tu s6 49/20 14fTT-NHNN


Ky phieu tv 12 thang t&i 5 narnTrcliphieu tv 12 thang t&i 5 narn

Tong

CUD;ky721,083,991,999

2,569,000,000,000

Dauky276,838,495,146

720,000,000,0003,290,083,991,999 996,838,495,146

•10. cac khoan nQ'khac

CUD;ky DaukyCac khoan phal tra noi bo

Cac khoan phai tra ben ngoal .

Quy khen thirong phuc IqiTong

26,895,863,551

445,286,978,055

3,189,542,559

55,335,573,693

206,901,009,582

588,959,816475,372,384,165 262,825,543,091

11. Tinh hinh thlfc hi~n nghia vv vai Ngan sach Nha nuoc:

PhBt sinh trong kySOdU'aau ky So phBi n9P So aa n9P So curcuoi ky

VND VND VND VND-=::

Thus GTGT 1.940.152.796 3.354.378.074 3.266.357.241 2.028.173.629 'r;"ThusTNDN 50.139.739.816 59.038.014.482 50.331.345.907 58.846.408.391Thus nha thflu 134.945.576 548.475.557 607.508.819 75.912.314 :ilThus nha dllt 4.738.740 4.738.740 .AICac loai thus khac 1.500.000 1.500.000

.Gcac khoanphai nop khac 3.776.663.117 12.455.390.795 12.351.539.109 3.880.514.803

TOng cQng 55.991.501.305 75.402.497.648 66.562.989.816 64.831.009.137 ". ti'-

23

., .,oOCB1 I Nii1m tin va tnmt: vvr;mg

~--""A A ' ,THUYc.TMINHB' 0 C 0 TAl CHINHQuy III narn 2017

Miu s6: - BOSaffCTD(Ban hanh theoThong nr s6 49/20 14rIT-NHNN

ngay31/1212014 cua NHNN Vi~t Nam)

12. Vim va quy cuaT6 chirc tin d\mg12.1. Bao cao tinh hlnhthayd6i vim chu sa h(fu

Th~ng dU'von co Chenh I~ch tV gia Quy d If phong tii Quy dlf trii' bo QuykhaclQ'i nhu~n sau thue

SodU'dau ky Von gop/ Von dieu I~ Cophieu quy thuQc von chu chua phan phoi/ L6 Tong cQngphan hoidoai chinh sung von dieu I~ sit hii'u luyke

So dU'dau ky 4,000,000,000,000 98,800,000,000 (90,250,000,000) 4,688,319,439 252,171,236,681 49,474,496,734 374,056,888 796,895,654,785 5,112,153,764,527

Tiing trong kY - - - 490,189,880,241 - - - 235,717,726,242 725,907,606,483- rang trong kY - - - 490,189,880,241 490,189,880,241

- LQ'inhuan tang trong kY - 235,717;726,242 235,717,726,242- Trich bo sung cac quy chokytnrac

-

Giam trong ky - - - 507,674,325,444 - - - 194,879,500,000 702,553,825,444- Slr dung trong kY - 507,674,325,444 - - - 194,879,500,000 702,553,825,444- Chia co tlre kY nay -- Cac khoan giarn khac -

So dU' cuoi kY 4,000,000,000,000 98,800,000,000 (90,250,000,000) (12,796,125,764) 252,171,236,681 49,474,496,734 374,056,888 837,733,881,027 5,135,507,545,566

24

oOCB· i Ni{,m (In va III/nIl vutyllgNgIn H>II9 - - i

THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2017

MAusa: - B05afICTD(Ban hanh thea Thong ill s6 49/2014nT-NHNN


VII. THONG TIN BOSUNG CHO cAc KHOAN MVC TRiNH BAy TRONG BAo cAo K~TQUA HO~T DQNG KINH DOANH

13. Thu nh~p lai va cac khoan thu nh~p tlJ'O'ngtl,l'

Kynay KytrU'6'c

Thu nhap lai tien gtri 35,064,869,641 6,627,026,629

Thu nhap lai cho vay khach hang 1,127,895,808,134 774,819,843,038

Thu lai tCtKD, dau tu chung khoan 292,070,691,362 252,901,920,740

Thu tir nghlep VI,J bao lanh 17,423,482,171 13,007,325,288Thu khac tlt hoat dong tin dung 3,627,472 105,078,395

Tong 1,472,458,478,780 1,047,461,194,090

14. Chi phi IAi va cac khoan chi phi tlJ'O'ng t.,Kynay KytrU'uc

Tra lai tien glii 746,274,555,290 561,925,242,794

Tra lai tien vay 20,238,099,253 30,206,460,203

~Tra lai phat hanh giay to c6 gia 46,120,290,656 345,068,475

Chi phi hoat dong tin dung khac 11,931,908,986 7,840,283,812 t.\'\~

Tong 824,564,854,185 600,317,055,284

15. LAi/16 thuan tl) hoat dQng klnh doanh (mua ban) ch(Fng khoan kinh doanh

Kynay Ky trU'uc

Thu nhap tv mua ban CKkinh doanh

Chi phi ve mua ban CKkinh doanh

Dl,l' phong rui ro chirng khoan kinh doanhU~i/(L6) thuan tv hoat dong mua ban chungkhoan kinh doanh

3,537,499,998

3,537,499,998

16. LAi/16 thuan tl) hoat dQng kinh doanh (mua ban) ch(Fng khoan diu tlJ'

Kynay KytrU'uc

Thu nh~p tlt mua ban CKdau tU'

Chi phi ve mua ban CKdau tU'

Dl,l'phong rui ro ch(tng khoan dau tU'U~i/(L6) thuan tv hOi,ltdong kinh doanhchLrngkhoan dau tU'

97,141,813,244

57,180,747,534(5,638,874,037)

12,741,039,835

45,813,625,185(1,793,853,657)

34,322,191,673 (34,866,439,007)

25

oOCB I Ni6m lin val/iinl. VUVIlON9In H*"9_1l6n9

THUY~TMINHsAo cAo TAl CHiNHQuy IIInarn 2017

17. Thunh,p tLPgopvbnmuac6 phin

MAu sa: - B05affCTD(Ban hanh theo Thong tu s6 49/20 141TT-NHNN


Kynay Ky tnroccs t(rc nh~ndU'Q'ctrong ky:

- Tu g6p von, dau tu dal hanrang

39,000,000 1,062,800,000

39,000,000 1,062,800,000

18. Chiphi hoatdQng

Tong

Kynay Ky trlfcTc1,211,394,970. 1,257,004,284

106,008,882;618 78,817,413,72074,764,898,441 57,950,994,093

14,108,944,840 11,985,313,370242,739,486 555,048,750

63,162,661,947 59,229,058,46112,234,726,777 11,187,989,120168,224,325,345 109,505,453,113

6,213,558,787 5,517,445,911,~

566,754,528 (44,241,478) ->t~(

10,860,892,998 8,808,617,771 ,:\~O~299,730,000 ,?"~

349,767,887,878 257,617,547,349 " -,. .Jt..,."" ...

,.

. Iecce I Ni~mtinvalllinllvuvng..... "*"1 _1I6og !

THUY~T MINH sAo cAo TAl CHiNHOuy III narn 2017

(d) Ben lien quan Is thanh vien m~t thit!!ttrong gia dlnh cua bat kyea nhan nao de neu trongdiem (a) hoac (c);

(e) Ben lien quanla mot doanh nghi~p true ti~p hoac 9ian.ti~p chiu SI,I' kiem soat, dOngkiemseat hoac chlu anh hU'c1ngdang ke, hoac e6 quylm bieu quyet bai bat ky ca nhan naodU'Q'edll cap d~n trong diem (c) hoac (d).

MAu s6: - B05a1fCTD(Ban hanh theo Thong nr s6 49/2014nT·NHNN


t~H

IMI. lUG

Ip_~

27

·' . •oOCB Nieman va thi"h vlJ'(frJ(J................_THUY~T MINH sAo cAo TAl CHfNHQuy III narn 2017

Miu sa: - B05affCTD(Ban hanhtheo ThOng ills6 49/20 14m-NHNN


Chi tiet cac giao dich Ian voi cac ben lien quan trong quy 03 narn 2017 nhu sau:

TIenglri Glri tien ~i TCTD Yay tien t~i TCTDBen lien quan

Glri vilo Rutra Glri vilo Rut ra Giai ngan Thanh toan

Ngan hang BNPParibas - - 1,326,384,116,280 1,282,009,167,838 - -

Tong Cty BenThanh - TNHH MTV 719,291,889,779 635,083,726,507 - - - -

Cty CPPhat trien va Dlch VI,I Nha BenThanh 19,766,912,258 19,926,446,297 - - - -

Ngan hang TMCP Ngo~i Thtnmg Viet Nam 10,175,969,940,000 10,715,969,940,000 118,835,606,608 118,515,209,737 7,730,279,600,000 8,630,655,600,000

Cty TNHH MTV Chuyen tien Quae te NHTM PhltO'ng 2,738,720,665,656 2,668,198,577,585 - - - -Dong

28

~-'\ '.'("l

IGoeB I Ni{,ml;nvlllh!flhvlJr/ng"NgIr\.... -fJOng i

THUY~TMINHsAo cAo TAl CHiNHOuy IIInarn 2017

Miu sA: - B05affCTD(Ban harm theo Thong ills6 49/20 14m-NHNN

ngay 3111212014cua NHNN Vi~t Nam)

Chi tiet cac khoan phai thu va phai tra cac ben lien quan tal ngay 30 thang 09 nam 2017 nhu sau:.

Ben lien quan Tien glri Glri tien t\li TCTD Vay tien t\li TCTD Uii phai tra

Ngan hang BNP Paribas - 50,653,862,759 - -Tong Cty sen Thanh - TNHH MTV 695,389,053,110 - - 1,905,864,393

Cty CP Phat trien va Dich VI,! Nha Ben Thanh 19,868,467,340 - - 42,220,255

Ngan hang TMCP Ngoal Thuong Viet Nam 700,000,000,000 1,905,965,728 919,261,500,000 260,052,455

Cty TNHH MTV Chuyen tien Quae teNHTM PhuongDong 145,234,129,083 - - 373,890

29

-------

0,OCB I Niemlm ve thint: vwng_ Hini """"'9 D6nt' iTHUY~TMINHBAo cAo TAl CHfNHQuy III narn 2017

Miu s6: - BOSaffCTD(Ban hanh theo Thong tu s6 49/2014fIT-NHNN

ngay 31112/2014 cua NHNN Viet Nam)

20. Cac sl,I'ki~n sau ngay IfP bang CDKT

Khong c6 SI,I' ki$n quan tr>

TAng dir nC}'cho vay TAng tiSn gii'i Cae earn k~t tin CCTC Kinh doanh va dilu tilid\lng phai sinh chung khoan

, Trongnucc 46,303,796,974,708 60,068,232,074,623 1,157,410,209,190 5,729,039,727 17,694,856,757,758Neoc ngoai 1,925,701,656 2,068,305,401,096

X. QUAN LY RUI RO TAl CHiNH

22. Chinh sach quan Iy rul ro lien quan d~n cac cong cI;Jtai chinh

Vi$c su dl,mgcac cong CI,Itai chlnh, bao gOmnhan tien gui cua khach hang va dAu tu vaocactai san tai chfnh c6 chat 1U'Q'ngcao ds tra thanh hO

ooeB'1 Niemrrnvafh!n/lV1frlf/gNgtnHM9 .._ 06niI

THUY~T MINH BAa cAo TAl CHfNHQuy III narn 2017

23. Rui ro tin dl,mg

Rui ro tin dVng la kha nang xay ra t6n that trong hoat dong ngan hang cua t6 chuc tin dl,mg.do khach hang khong thuc hi~n hoac khOngc6 kha nang thuc hi~n nghia vu cua minh theocam ket.

Miu s6: - B05affCTD(Ban hanh thea Thong tu 56 49/20 14ffT-NHNN

ngay 31/12/2014 cua NHNN Viet Nam)

i

Ngan hang ki~m soat va quan Iy rui ro tin dvng b~ng each thiet I$p han rrnrc tin dl,mgtU'O'ng(fng voi rrurc d¢ rui ro rna Ngan hang c6 th~ chap nhan duoc dOi voi mOi khach hang vadOivoi mOi linh Vl,J'Cdja Iy, nqanh nghe.

Ngan hang da thiet I$p quy trinh soat xet chat IU'O'ngtin dvng cho phep dl,J'bao sam nhCrngthay dOi ve tlnh hinh tai chinh, kha nang tra no cua cac ben dOi tac dl,J'airen cac yeu todjnh tinh, djnh 11l'0'ng.H~n m(fc tin dl,mg dOivoi mOikhach hang dll'O'cthiet I$p thong quavi~c su dvng h~ thOng xep h~ng tin dvng, trong do mOi khach hang dll'O'cxep lo~i a motm(fc d¢ rui rooM(fc d¢ rui ro nay co th~ dll'O'csua dOi,c$p nh$t thll'ang xuyen.

Rui ro thj trU'ang24.

24.1. Rui ro lai suatRui ro lai su~t la nhCrng rui ro phat sinh hi Sl,J'bien dong ve lai su~t lam thay dOinguOnthunh$p lai Va/ho~c gia trj kinh te cua Ngan hang.

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THUY~T MINH BAocAo TAl CHINHQuy III narn 2017

~ TielngCrital Ngan hang Nha nuoc Viet Nam dU'Q'Cx~p loai tien gCrithanh toan do d6 kyhan djnh 11iIilai suat thuc t~ dU'Q'cx~p loal d~.nmot thang;

~ Ky han dinh 11iIilai suat thuc t~ cua ch(J>ngkhoan dau tu va ch(J>ngkhoan kinh doanh

Miu s6: - B05a!fCTD(Ban hanh thea Thong tu s6 49/2014nT-NHNN

ngay 31/12/2014 cua NHNN Vi~tNam)

duoc xac dinh nhu sau:

cac khoan rnuc co lai suat COdjnh trong suet thai gian narn gil): Ky han djnh 11iIilai suatdl,l'atren thai gian dao han thuc t~ tinh tu thai di~m I~p bao cao tal chinh;

Cac khoan rnuc c6 lai suat tha nOi: Ky han dinh 11iIilai suat thl,l'c t~ dl,l'a tren ky dinh Ic;lilai suat gan nhat tinh tu thai di~m I~p bao cao tai chinh;

~ .Ky hliln dinh 11iIilai suat thl,l'c t~ cLlacac khoan tien gCriva cho vay cac TCTD; cac khoancho vay khach hang; cac khoan nQ'Chinh phLlva Ngan hang Nha nU'&cViet Nam; cackhoan tien gCriva vay cac TO ch(J>ctin dl,lng va khoan ml,lCtien gCricLla khach hangdU'Q'cxac dinh nhU'sau:

Cac khoan ml,lCc6 lai suat co djnh trong suot thai gian cLla hQ'pdong: Ky hliln dinh 11iIilai suat thl,l'c t~ dl,l'a tren thai gian dao hc;lnthl,l'Ct~ tinh tu thai di~m I~p bao cao taichinh;

Cac khoan ml,lCc6 lai suat tha nOi: Ky hliln djnh 11iIilai suat thl,l'c t~ dl,l'a tren ky dinh 11iIilai suat gan nhat tinh tu thai di~m I~p Mo cao tai chinh;

~ Ky hliln djnh gia 11iIicLlakhoan ml,lCphat hanh giay to' c6 gia dl,l'atren thai gian dao hlilnthl,l'Ct~ cLla tung 101iligiay to' c6 gia;

Cac khoan ml,lCc6 lai suat co djnh: Ky hliln dinh 11iIilai suat thl,l'c t~ dl,l'a tren thai giandao hliln thl,l'Ct~ tinh tu thai di~m I~p Mo cao tai chinh rieng;

Cac khoan ml,lCc6 lai suat tha nOi: Ky hliln dinh 11iIilai suatthl,l'c t~ dl,l'atren ky dinh 11iIilai suat gan nhat tinh tu thai di~m I~p bao cao tai chinh;

~ Ky hlilndinh gia 11iIicua khoan ml,lCnguon von tai trQ'uy tMc dau tU',cho vay ma to ch(J>ctin dl,lng chiu rui ro dU'Q'cxac djnh nhU'sau:

Cac khoan ml,lCnguon von Ngan hang nh~n d~ tai trQ', uy thac dau tU', cho vay chihU'ang phi dU'Q'cx~p vao khoan ml,lCkhong nhlilYcam lai suat;

Cac khoan ml,lCnguon von Ngan hang nh~n theo cO' sa lai suat tha nOiva tl,l'quy~t djnhlai suat dau ra, ky djnh 11iIilai suat thl,l'c t~ dl,l'a tren ky djnh 11iIilai suat gan nhat tinh tuthai di~m lcI!pbao cao tai chinh;

~ Ky hliln dinh 11iIilai suat cua khoan ml,lCcac khoan nQ'kMc dU'Q'cx~p 101ilivao khoanml,lCkhong chiu lai.

32

THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2017

Rili ro lsi suat (tiep theo)24.1.

Tiili sanTi~n mat, vang bac, da qulTi~n glPitai NHNNTi~n, vang glPiva eho vaycac TCTD khac (*)Chlmg khoan kinh doanh (*)Cac c6ng cu tai ehfnh pMisinh va cac tai san tai ehfnhkhaeCho vay kMeh hang (iChlmg khoan dau III (iG6p vOn,dau III dai han (iTai san cO dinh va bal dongsan dau III

Tai san C6 khac (iTOngtai san

NQ'phiitracac khoan noChfnh phu vaNHNNTi~n glPiva vay ILPNHNN vacac TCTD khaeTi~n glPieua kMch hangCae c6ng cv tai ehfnh phaisinh va cae khoan nO'taiehinh khaeVOntai trQ', uy Ihae.dau Ill,eho vay ma TCTD chiu nii roPhal hanh giay Ie'!' c6 giaCae khoan nO'khac

TOng nQ'phai tra

M(rc ehemhlech nh

oOCB I NiJm tin Vii tninn vuqng_....._-!THUY~T MINH sAo cAo TAl CHiNHQuy III narn 2017

MAu sa: - BOSaffCTD(Ban hanh theo Thong tu s6 49/20 14rrT-NHNN


24.2. Rui ro tien t,Rui ro ti~mte la rui ro rna gia tri cua cac cong CI,J tal chinh b] thay oOixuat phat tCrnhung thayoOiv~ ty gia.Ngan Mng oU'Q'cthanh I~p va heat o¢ng tal Viet Nam vai oOng ti~n bao cao la VND, oOngti~n giao dich chinh cua Ngan hang cOng la VND. cac khoan cho vay va ung mroc khachhang cua Ngan hang chu y~u bang VND, m¢t phan bang 00 la My. Tuy nhlen, m¢t sOtal sankhac cua Ngan hang lal bang cac oOngti~n khac ngoai VND va oola My. Ngan hang oa oU'a

..ra mot M thOng han rnucoll quan Iy tr~ng thai cua cac oOngti~n. Trt;mgthai oOngti~n oU'Q'cquan Iy tren cO'sa hang ngay va chi~n 1U'Q'cph6ng ngCrarui ro dU'Q'cNgan hang sli dl,Jngdlldam bao rang tr~ng thai cua cac dOngti~n dU'Q'cduy tri trong h~n muc da thi~t I~p.

34

THUY~T MINH sAo cAo TAl CHiNHQuy III nam 2017

Miu sa: - BOSarrCTD(Ban hanh thea Thong nr s6 49/20 14m-NHNN

ngay 31/12/2014 ella NHNN Vi~t Nam)

Phan loai tal San va cong no theo loal tiemt~ oa duoc quy ooi sang VND tai ngay 30 thanq 09 nam 2017 nhu sau:

Tai sanTi~n mat, vang bac, da quyTi~n gui tai NHNNTi~n, vang gui va eho vay cac TCTD khae(*)Cac c6ng cu tai ehinh phai sinh va cac taisan tai ehinh khacCho vay khach hang (*)Tai san c6 khacT6ng tai san

NQ'phal traTi~n gui va vay tll' NHNN va cac TCTDkMeTi~n gui cua khach hangCac eong cu tai ehinh phai sinh va caekhoan nO'tai ehinh khaeV6n tai trQ',uy tMe dau tU', eho vay maTCTD ehiu rui roPhat hanh giay tOo e6 giaCae tai san nQ'khaeT6ng nQ' phai traTrCilngthai ti~n t~ noi bangTrCilngthai ti~n t~ ngoCilibangTrCilngthai ti~n t~ noi bang, ngoCilibang

Gie tri vang ti~n t~ Cac ngo. ,Ii ~ E:..a: \£ It

•

THUY~TMINHsAo cAo TAlCHiNHQuy III nam 2017

Miu sa: - BOSaffCTD(Ban hanh theo Thong nr s6 49/20 14nT-NHNN

ngay 31112/2014 ella NHNN Vi~t Narn)

24.3. RiJi ro thanh khoim

Qua tmn Trong henTren 3 thang £Jen3 thang £Jen 1 thang Tir 1 - 3 thang Tir 3 - 12 thang Tir 1- 5 nam Trim 5nam T6ngcong

VND VND VND VND VND VND VND VND

nisanTilln mat, vimg bac, da qui 541.580.536.752 541.580.536.752Tilln glri t~.iNHNN 1.322.633.254.049 1.322.633.254,049Tilln, vimg glri va cho vaycac TCTD khac (0) 2.884.053.357.548 250.000.000.000 3.134.053.357.548Chlrng khoan kinh doanh (0) 431.893.000.000 1.502.133.611.897 1.934.026.611.897Cac cong CI,J tai chinh phaisinh va cac tai san tai chinhkhac 9.968.226.000 34.800.086.027 44.768.312.027Cho vay khach hilng (0) 971.018.595.004 1.044.614.895.885 2.168.015.128.848 3.595.189.513.720 9.781.362.189.669 13.936.395.453.282 14.659.126.899.956 46.155.722.676.364Chlrng khoan dau til (0) 22.138.759.147 300.000.000.000 252.142.014.517 8.975.159.155.008 6.106.542.917.189 15.655.982.845.861Gop v6n, dau til dai han (0) 104.847.300.000 104.847.300.000Tal san c6 djnh va bat dQngsan dau til 466.489.960.355 466.489.960.355Tai san Co khac (0) 58.926.026.493 152.225.793.051 1.603.546.443.987 100272079.361 456.478.540.985 2.371.448.883.877

T6ng tili san 971.018.595.004 1.044.614.895.885 6.997.347.062.837 4.307.383.532.771 11.671.850.734.200 23.443.719.687.651 23.295.619.230.382 71.731.553.738.730

NQ' phai traCac khoan nQ'Chinh phu vaNHNN 730.330.271 1.964.321.400 356.196.501.736 358.891.153.407Tilln glri va vay tli NHNNva cac TCTD khac 7.571.129.373.812 170.161.575.000 2.788.873.319 7.744.079.822.131Ti~n glri cua knach hang 22.570.999.892.382 7.668.789.483.876 18.050.556.168.609 2.657.976.654.013 652.949.500 50.948.975.148.380cac cong CI,J tai chinh pMisinh va cac khoan nQ'taiehinh khac 39.039.272.300 39.039.272.300V6n tai trQ', uy thac dau til,eho vay ma TCTD chju rui ro 404.460.000.000 359.771.875.000 4.957.985.000 1.293.392.048.286 37..636.553.242 2.100.218.461.528Phat hilnh giay ta co gia 102.338.176.748 3.173.745.815.251 14.000.000.000 3.290.083.991.999Cac khoan nQ'khac 144.835.622.370 173.913.751.307 826.532.694.715 132.027.292.895 . 140.256.683 1.277.449.617 .970

T6ng nQ' phai tra 30.731.194.491.135 8.204.439.431.583 19.340.581.526.808 7.427.303.385.445 55.218.632.744 65.758.737.467.715

Mu-c chiinh thanh khoimrong 971.018.595.004 1.044.614.895.885 (23.733.847.428.298) (3.897.055.898.812) (7.668.730.792.608) 16.016.416.302.206 23.240.400.597.638 5.972.816.271.015

Ghi chu: tong tai san the hifjn gia trj gQPva chlJ'8/09i trif phBn dl,f ph6ng riii ro tin dvng va giam gia ch(mg khoan

36

...52 s:::?~. /-\"',1

ecce I Nt&mrinvtilhrnhvlfgNgan "'"' ..... 1>6n!I

THUY~T MINH sAo cAo TAl CHINHQuy III narn 2017

Rui ro thanh khoan (ti~p theo)Rui ro thanh khoan la rui ro do: (i) Ngan hang khang co kha nang thuc hi~mcac nghia Vl,I talthai di~m phat sinh nghia vu tai chinh; hoac (ii) Ngan hang co kha nang thuc hi~mnghia vukhi d~n han nhunq phal chiu tOnthllt Ian d~ thl,J'chi~n nghia vu do.

MAu sa: -B05affCTD(Ban hanh theo Thong nr s6 49/2014m-NHNN


i

Quan tri rIJi ro thanh khoan

Ml,IC lieu cua Ngan hang trong vi~c quan trj rui ro thanh khoan la d~ dam bao tOi da r~ngNgan hang co du kha nang thanh khoan de thuc hien nghia vu khi d~n han, trong dieu ki~nbinh thU'ang va dieu ki~n cang th~ng, rna khang d~ phat sinh 10khOng dang co hoac anhhU'ang tai danh ti~ng cua Ngan hang.

£)e giam thieu rlli ro thanh khoan, Ngan hang duy tri cO'cllu tai san nO'va tai san co phu hO'p,dong thai tang cU'ang kha nang huy d¢ng tu nhieu nguon khac nhau. Ngan hang quan 19taisan co tinh thanh khoan cao, linh hOCilt,theo doi dong tien tU'O'nglai va tinh thanh khoan hangngay. Ngan hang cung danh gia dong tien dl,J'ki~n va kha nang san co clla tai san dam baohi~n tCilitrong trU'ang hO'pcan huy d¢ng them nguon vOn.

Ngoai ra,Ngan hang duy tri m¢t khoan tien gui tCiliNgan hang Nha nU'acVi~t Nam theo quydjnh hi~n hanh ve dl,J'tru b~t bu¢c, dong thai luan dam bao duy tri cac tY I~ kha nang chi tra,ty I~ nguon vOn ng~n hCilncho vay trung dai hCilnva cac giai hCilnve ty I~ dam bao an toanhOCiltd¢ng theo quy dinh clla Ngan hang Nha nU'acVi~t Nam.

Phan tich tai san tai chfnh va nQ'tai chfnh dva tren thai h(;Jncon lfili

Thai gian dao hCilncua tai san va nO'phai tra the hi~n thai gian con ICilicua tai san va nO'phaitra tinh tu ngay I~p bao cao tai chinh d~n khi thanh toan theo quy dinh trong hO'pdong ho~ctrong dieu khoan phat hanh.

Cac gia dinh va dieu ki~n sau dU'Q'cap dl,lng trong pMn tich thai gian d~n hCilnclla cac taisan va nO'phai tra clla Ngan hang.

• Tien gui NHNN dU'O'cx~p 10Cilitien gui thanh toan, trong do bao gam tien gui dl,J'tru b~tbu¢c. SOdU'cua tien gui dl,J'tru bat bu¢c phl,l thu¢c vao thanh phan va ky hCilncua cackhoan tien gui khach hang tCiliNgan hang.

• Thai gian dao hCilnclla chung khoan dau tU'dU'O'cxac dinh dl,J'atren ngay thanh toan cuatung 10Cilichung khoan.

• Thai gian d~n hCilnclla cac khoan tien glii va cho vay cac to chuc tin dl,lng va cac khoancho vay khach hang dU'O'cxac djnh dl,l'avao ngay d~n hCilnclla hO'pdong quy dinh. Thaigian d~n hCilnthl,J'Ct~ co th~ thay dOitrong trU'ang hO'phO'pdong dU'O'cgia hCiln.Ngoai ra,cac khoan cho vay kMch hang dU'O'cthe hi~n bang gia trj khang tinh d~n dl,J'phOng ruiroo,

• .Thai gic;md~n hCilnella cac khoan dau tU' gop vOn, dau tU'dai h~n dU'Q'cphan 10Cilila trennam (05) nam do cac khoan dau tU'nay khang co thai gian dao hCilnxac djnh. .

• Thai gian d~n hCilnclla tai san cOdinh dU'O'cxac dinh dl,J'avao thai gian su dl,lng huu ichcon ICilicllatai san.

• Cac khoan tien gui va tien vay tu cac to chuc tin dl,lng khac va cac khoan tien gui clla

37

J,."

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oOCB I Nlt,m tin va tbinn vlfrIIlfJHPoHlni ...... 1>6nsI I

THUY~TMINHsAo cAo TAl CHiNHQuy III narn 2017

khach hang dLPOOcxac djnh dua vao tinh chat cua cac khoan nay hoac thai gian dao hantremhoopd6ng. Tai khoan Vostro va ti~n gui thanh toan dU'oocthuc hien giao dich theonhu cau cua khach hang va do d6 dLPOOcx~p loai khOng ky han. Thai gian dao han dOivoi cac khoan vay va ti~n gui co ky han dLPOOcxac dinh dua trim ngay d~n han theo hopd6ng. Trong thvc t~, cac khoan nay co th~ dLPOOcquay vang, va do d6, duy trl tOng thaigian dai han thai gian dao han ban d~u hoac cac khoan ti~n gui c6 ky han c6 th~ ruttruce han (khOng thuc hi$n dung d~n ngay dao h~n ghi trim hOOpd6ng).

Miu sa: - B05affCTD(Ban hanh theo Thong nr s6 49/2014nT-NHNN


•

25. Ty gia mc}t56 lo~i ngo~i t9 vao thai di~m cu6i quy

3010912017VND

USDEURGBPJPYSGDCADAUDKRWCNYVang tai khoanVang SJC (chDVang nguyen li$u (99,99)

22.47026.48730.189199,9316.57918.18717.69019,733.387

3.650.0003.650.0003.650.000

NglP60iI~p K~ toan trU'ang

Nguyin Thj Thu Ha

'"

38

3111212016VND

22.15923.19727.239188,2915.30116.33115.96818,353.186

3.660.0003.660.0003.660.000

ngân hàng tmcp phương Đông ocb (việt nam) - baocao tal chinh rii~ng quy iiinam2017 · 2018....

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