Chime Oro Mgt *he iMwi iodtbdil pudi SO chant* g g

Ngiy thing Cha tjch 5 6 1

Ngfin hang Thtrcrng mai CO phan Phat tr4n Thinh phO HO Chi Minh

Bao coo tai chinh hap What cho nam ke't thilc

ngay 31 thong 12 nam 2016

Ngan hang Thirceng mai CO phan Phat trien Thinh phO HO Chi Minh Thong tin ve Ngfin hang

Giey pile!) Thinh lip vi Hoot deng Nein hang se

Gitty Ching nhin Dang kj, Kinh doanh so

00019/NH-GP nigh), 6 thing 6 nam 1992

Giey phip 'Minh lep WI Hoot Ong Ngan hang duqc cep boi Ns'it' hang Nita nuot Viet Nam va c6 gia tri trong yang 50 nam ke tir ngay cap.

0300608092 ngay 11 thing 8 nam 1992

Giey Chirng nhen Ding kj, Kinh doanh da duqc dieu chinh nhieu lin vi len dieu chinh gen nhet la giAy chting nhen ngay 2 thing 10 am 2015. Giey Chung nhen Dang kj, Kinh doanh do Sa Ke hooch vb. Diu to Thinh pile HO Chi Minh cap.

Hei ding Quin tri

Ban Kiem soft

Bi Le Thj Bang Tam BA Nguyen Thj Phtrcrng Thao Ong Lim Dik Khanh Ong Diep Diing

Ong Ltru Van Son Ong Nguyen Hitu Ding Ong Chu Viet Cuing BA Nguyen Thj Tam Ong Lim Peng Khoon

Ong DA° Duy Tubing BA Nguygn Thj Phong BA Nguygn Thj Tich

Chu tjch Ph6 Chu tjch Thtarng tnrc Ph6 Chit tjch Ph6 Chit tjch (den ngay 30 thing 1 nam 2016) Thanh vien Thanh vien Thanh vien Thanh vien dec lep Thanh vien dee lep

Truing Ban Thinh vien Thanh vien

Ban Tong Giam dee, Giam doc Titi chinh va Ke toin Truirng

Ong Nguygn Mu Ding, BA Nguyen Doan Duy Ai Ong Phom Quec Thanh Ong Nguyen Minh Dire Ong Le Thanh Tung Ong Plum Thien Long Ong Le Thinh Trung Ong Trent H&j Nam Ong Le Xuan VO

Ong Tren Thai Hoa. Ong Pham Van Dau BA HO Deng Hoing Quyen

TOng Giam dee Ph6 TOng Giam doc Ph6 Ding Giam doc Ph6 'fling Giam d6c Ph6 Tong Giam doc Ph6 Tong Giam dee Ph6 'Ring Giam dee Ph6 Tong Giam doc Ph6 Tong Giam doc (den ngiy 31 thing 8 nam 2016) Ph6 TOng Giam doc Giam doc Tii chinh Ke toan Twang

Ngfin hang Thiromg mai CO phAn Milt hien Thinh phii HO Chi Minh Thong tin ye Ngfin hang (tiep theo)

Try sii ding ky Tea nha HD Tower SO 25 Bis Nguyin Thj Minh Khai Qu'an I, Thanh phO HO Chi Minh Vi0 Nam

Cling ty kiem twin C8ng ty TNHH KPMG Vi0 Nam

2

yen Harr pang Tong Glom doc

Ngfin hhng Thircrng mai CO phAn Phat trien Thanh phi; HO Chi Minh Bao cao cilia Ban TOng Clam dOc

Ban T6ng Gam d6c Ngan hang Thuong mai Co phAn Phat trien Thanh ph6 Ho Chi Minh ("Ngan hang") trinh bay bao cao nay va bio cao tai chinh hop nhAt dinh kern dm Ngfin hang va cac cong ty con (dtrqc goi chung la "Tap doan") cho nam ket thirc ngay 31 thing 12 nam 2016.

Ban Tling Giam d6c Ngan hang chiu trach nhiem lap va trinh bay trung thqc va hop 15, bao cao tai chinh hqp nhAt theo cac Chuan mqc Ke toan Viet Nam, Che (10 Ke toan Viet Nam ap dung cho cac To chirc Tin dung do Ngan hang Nha nu& Viet Nam ban hanh va cac quy dinh phap 15, co lien quan den viec lap va trinh bay bao cao tai chinh. Theo 5/ kien dm Ban Tting Giam d6'c Ngan hang:

(a) bao cao tai chinh hqp nhAt durqc trinh bay tir trang 6 den trang 99 (la phan anh trung thqc Nth hop 15, tinh hinh tai chinh hop nhAt cua Tap doan tai ngay 31 thang 12 nam 2016, ket qua hoat dung kinh doanh hop nhAt va l ru chuyen tien to hop nhAt cua Tap doan cho nam ket thirc ding ngay theo cac Chan mqc Ke toan Viet Nam, Che dO Ke Wan Viet Nam ap dung cho cac T6 chirc Tin dung do Ngan hang Nha mac Viet Nam ban hanh va cac quy dinh phap ly c6 lien quan den vi'ec lap va trinh bay bao cao tai chinh; va

(b) tai ngay lap bao cao nay, Wong c6 15, do gi de Ban 'Ring Giam d6c Ngan hang cho rang Tap doan se khong the thanh toan cac khoan nq phai tra khi den han.

Tai ngay lap him cao nay, Ban TOng Gam d'Oc Ngan hang di' phe duyet phat hanh bao cao tai chinh hcrp nhAt dinh kern.

Thanh ph6 HO Chi Minh, ngay 31 thang 3 nam 2017

KPMG Limited Branch 10th Floor, Sun Wah Tower 115 Nguyen Hue Street, Ben Nghe Ward District 1, Ho Chi Minh City, Vietnam +84-8 3821 9266 I kpmg.com.vn

BAO CAO MEM TOAN DOC LAP

Kinh giii cac Co &mg Ngfin hang Thtwng mid CO plan Ph& trien Thinh phO HO Chi Minh

Chimg toi da kiem toan bao cao tai chinh hqp nhit dinh kern et:is Ngin hang Throng mai Co phAn Phat trien Thanh pho Ho Chi Minh ("Ngfin hang") va cac ding ty con (goi chung la "Tip doin"), bao gem bang can (lei ke toan hop nhAt toi pgay 31 thing 12 nam 2016, bao cao ket qua hoot Ong kinh doanh hqp nhAt va bao cao ltru chuyen tien to hop nhAt cho nam ket thuc cUng ngay va cac thuyet minh kern theo dtrqc Ban TOng Giam dee Ngfin hang phE duyet phat hanh nay 31 thing 3 nam 2017, duqc trinh bay tir trang 6 den trang 99.

Tong Giam Mach nhiemcila Ban Tong Giam doc

Ban TOng Giam dOcIt hang chiu trach nhiem lap va trinh bay trung thuc va hqp 1St bao cao tai chinh hqp nhAt nay theo cac Chitin muc Ke toren Viet Nam, Che de Ke toren Viet Nam rep dung cho cac TO chirc Tin dung do Ngfin hang Nha ntrac Viet Nam ban hanh va cac quy djnh phip 15/ co lien quan den viec lOp va trinh bai bao cao tai chinh, va chju trach nhiem ve kiem soot nei be ma Ban Tong Giam doc xic djnh la can thiet de dam bao viec lOp bao cao tai chinh hqp nhAt kitting ca sai sot trong yeu do gian In hay nhAm

Trach nhim ciia kiem than vien

Trach nhiem cua chung toi là dua ray kien ve bao cao tai chinh hop nhAt nay dua teen ket qua kiem town cua chting ton. Chung toi da thuc hien ding viec kiem toan theo cac Chuan muc Kiem town Viet Nam. Cac chuan muc nay yeu cAu chung toi tuan thin chuAn muc va cac quy djnh ve dao dire nghe nghiep va lOp ke hooch va thuc hien cuec kiem toan de dot dtrqc su dam bao hop 15, ye viec Iieu bao cao tai chinh hop nhAt co sai set tong yeu hay khong.

Cong viec kiem town bao gem viec thuc hien cac thu toe nham thu thOp clic bing chung kiem toren ve cac se lieu va cac thuyEt minh trong bito cao tai chinh. Cac thu tic duqc Ira chon dua tren xet doan ctia kiem toan vien, bao gem dinh gia run ro co sai set .trong yeu trong bao cao tai chinh do gian tan hoac nhAm thuc hien cac danh gia rui ro nay, kiem Wan vien xem xet kiem sok nei be dm TOp doan lien quan ton viec lap va trinh bay bao cao tai chinh trung thrc va hop 15/ nham thiet ke cac thu tuc kiem toan pha hqp vai tinh hinh thrc te, tuy nhien khong nham muc dick dua ray kien ve hieu qua cua kiem soot nei be dm Tap doin. Cong viec kiEm Wan cling bao gem viec danh gia tinh thich hop ctia cac chinh sach ke toan dtrqc rep dung va tinh hqp 15/ cua cac roc tinh ke toren cita Ban Tong Giam dee Ngfin hang, ding nhu danh gia viec trinh bay tong the bao cao tai chinh.

Chring toi tin rang cac bing chirng kiem Wan ma chung toi thu dtrqc dAy du so hqp lam ea s cho kien kiem toan cua eliding tel.

KPMG Umited, a Vietnamese Nmted liability company end a member firm of

4 the KPMG network of Independent member firms affiliated with KPMG Internabcoal Cooperaaye (XMAS International"). a Swiss entity. AN rights reserved.

h Cling ty TNHH KPMG tai Thinh ph6 HO Chi Minh

oan MS: 16-01-160/1

A4/6" .4' inh

Giay hang nh'A'n Bang kj, Minh nghe Klein toan so 0339-2013-007-1 Piro Tong Gicim cloc

Pham Huy Cu6ng Giay Ch6ng nhAn Bang kj, Hanh nghe Kiem toan so 2675-2014-007-1

Thinh ph6 1-16 Chi Minh, ngay 31 thang 3 nam 2017

kien cua kiem toan vien

Theo 5, kien cua chang toi, bac, cao tai chinh hqp nhAt da phan anh trong th‘rc va hqp 1y, tren cac khia canh trong yeu, tinh hinh tai chinh hop nit& Ngan hang Tturcmf mai Co Olin Phat trial Thanh pho 1-16 Chi Minh va cac cong ty con tai ngity 31 thang 12 ram 2016, ket qua host Ong kinh doanh hqp Mat va Iuu chuyen tien to hop nhAt cho nAm ket thac ding ngay, ph6 hqp v6i cac Chun mgc Ke toan Viet Nam, Che de Ke Wan Viet Nam Ap dung cho cac,T6 chi:1.c Tin dung do Ngan hang Nha ntr6c Viet Nam ban hanh va cac quy djnh phap 15, c6 lien quan den viec lAp va trinh bay bao cao tai chinh.

Vim de khac

Bao cao tai chinh hqp nhAt cua Ngan hang va cac citing ty con cho nAm ket th6c ngay 31 thing 12 nAm 2015 &roc kiem toan bai met cong ty kiem toan khac va cong ty kiem toan nay da dtra raykien chAp nhAn toan tren cac bao cao tai chinh nay trong bao cao kiem toan ngay 29 thang 4 nam 2016.

5

Ngan hang Theron mai Co phAn Phat trien Thanh ph6 H6 Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Th1 Minh Khai Quin 1, Thanh phi') HO Chi Minh, Viet Nam Bang can di 14 toan hap nhilt tai ngay 31 thing 12 nam 2016

Mitu B02/TCTD-HN (Ban hanh theo ThOng tu.

so 49/2014/TT-NHNN ngay 31 thong 12 nam 2014 czia Ngcin hang Nha nu-or Viet Nam)

Thuyet minh

31/12/2016 Tri§u VND

31/12/2015 Tri§u VND

A TAI SAN

I Tien mit, wing 4 1.636.010 1.472.407

II Tien gin tai Nein hang Nha ntarc Viet Nam 5 2.389.302 2.742.385

III Tien girl vi cho vay cic to chirc tin dung khic 6 18.580.047 11.994.220 1 Tien gill tai cac to chirc tin clung khac 15.971.314 6.779.815 2 Cho vay cac to chtrc tin dung kliac 2.608.733 5.318.025 3 Du phong rni ro (103.620)

IV Chting khoin kinh doanh 7 396.937 916.034 1 Chtmg khoan kinh doanh 400.000 922.956 2 Du phong rui ro chting khoin kinh doanh (3.063) (6.922)

V Cic cong cu tai chinh phii sinh vi cic tai sin tai chinh khic 8 39.044

VI Cho vay khich hang 81.303.975 55.853.240 1 Cho vay khich hang 9 82.224.372 56.558.835 2 Du phong rui ro cho vay khich hang 10 (920.397) (705.595)

VII Hoat Ong mua nu. 11 5.489 5.489 1 Mua nq 8.690 8.690 2 Du phong rui ro hoat deng mua nq (3.201) (3.201)

VIII Chirng khoin din hr 12 34.261.091 21.197.715 1 Chung khoin d'Au ttr sin sang de bin 24.267.353 16.705.365 2 Chung khoin du to gia den ngay dio han 11.020.813 5.011.604 3 Du phong rui ro chimg khoin diu ttr (1.027.075) (519.254)

IX Gdp von, din hr doi han 13 384.406 419.118 4 Dau ttr dai han khic 495.945 530.192 5 Du phong giim gilt du ttr dai han (111.539) (111.074)

X Tii sin do djnh 1.351.960 805.214 1 Tai sin co djnh hinh 14 524.984 518.828 a Nguyen gia 1.003.485 911.585

b Gia tri hao mon Iny ke (478.501) (392.757)

3 Tai sin co djnh vo hinh 15 826.976 286.386 a Nguyen gib 987.948 423.978 b Gici tri hao mon lity ke (160.972) (137.592)

XI Bat di:mg sin dAu to 16 88.381 64.838 a Nguyen gib bat &Ong sem dau to 88.765 64.984 b Hao mon bcit eking son dau ttr (384) (146)

XII Tii sin Cd khic 17 9.896.674 10.976.231 1 Cic khoin phai thu 5.290.387 7.651.409 2 Cic khoan lai, phi phii thu 3.113.887 1.916.536 3 Tai sin thue thu nhip doanh nghiep hoan lai 17.311 23.636 4 Tii sin CO khic 1.510.547 1.423.639

Trong do: Lqi the thtrang mai 18 39.377 45.140 5 Cac khoan dv phong rui ro cho cic tai son Co

nOi bang khic (35.458) (38.989)

TONG TAI SAN 150.294.272 106.485.935

Cac thuyit minh Binh kem la 1,6 phein hop thank ctia bcio coo led chinh hop nhtit nay 6

Ngan hang Thuvng mai CO plan Phat trien Thanh pia HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quan 1, Thanh pho HO' Chi Minh, Vi0 Nam Bing can di ke toan hqp nhit tai nghy 31 thing 12 nam 2016 (tiep theo)

Mau B02/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NI-INN ngay 31 (hang 12 nam 2014 caa Ngan hang Nha nuOr Vie't Nam)

Thuyet 31/12/2016 31/12/2015 minh Tri0 VND TKO VND

B NV PHAI TRA VA VON CHU SO HU'U

NQ PHAI TRA

I Cfic khoin nq Chinh plat va Nem hang Nhit nucrc Vi?t Nam 19

II Tien gin va vay cac to chtrc tin dung khic 20 1 Tien giri cua the to chirc tin dung khac 2 Vay cac to chin tin dung khic

III Tien girl cite khach hang

IV Cac ding cu tai chinh phai sinh va cac khofin nq tai chinh khic

V Vett tai trq, ity thic dau tu, cho vay to chin tin dung chiu rtii ro 22

VI Phat Minh giAy có gia 23

VII Cac khofin nq khfic 1 Cac khoan lai, phi phai tra 3 Cac khoan phai tra va cong no. khac

TONG NQ PHAI TRA

VON CHU SOS Hiru

VIII Von va eke qu5, 1 Von cua to chirc tin citing a Von di0u le b Von dciu ht.'xciy dung ca ban, mua sam tai san

co djnh c Th9ng du von co phcin d Co phi0u 101'- 2 Quy ctia to chic tin dung 5 Lcri nhuan chua phan phOi

IX Lqi ich cita co (tong khong kiem soit

TONG VON CHU SOS Htfu

TONG NQ PHAI TRA VA VON CHU SO HiLTU

21

8

24

26

177.635 2.488.321

19.684.665 6.594.931 13.621.415 3.031.471 6.063.250 3.563.460

103.299.771 74.542.719

9.326

2.843.432 2.822.563

11.027.014 7.847.000

3.309.786 2.348.722 2.463.250 1.744.418

846.536 604.304

140.351.629 96.644.256

9.317.013 9.392.415 8.104.686 8.104.686 8.100.000 8.100.000

89 89 4.599 4.599

(2) (2) 465.280 378.601 747.047 909.128

625.630 449.264

9.942.643 9.841.679

150.294.272 106.485.935

Cie thuyit minh clinh kem la by ph 'an hap thank cita bcio cao tai chinh hap nhcit nay 7

yen Him DAng Tong Gicim Jac

Ngin hang Thircrng mai Co plan Phit trien Thanh phO HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quail 1, Thanh phO HO Chi Minh, Vift Nam Bing can dtli ke loin hop nhit tai ngay 31 thing 12 nam 2016 (tiep theo)

Min B02/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NHNN ngiry 31 thcing 12 nam 2014 cua Ngan hang Nha nuor Viet Nam)

I

Thuyet minh

CAC CHI TIEU NGOAI BANG CAN DOI ICE TOAN

NGHIA VV Ntl TIEM AN

31/12/2016 Trifu VND

31/12/2015 TriOu VND

1 Bio lAnh vay v6n 40 9.862 12.062 2 Cam ket giao dich hoi dodi 40 35.669.948 7.716.776

Trong do: , • Cam Ice! mua ngogi to 2.942.536 1.590.000 • Cam ket ban ngogi to 1.288.271 1.789.655 • Cam kit giao djch hocin do i 31.439.141 4.337.121

4 Cam ket trong nghiep vu L/C 40 1.046.968 1.184.843 5 Bio lanh khic 40 2.592.745 1.924.973

Ngutri lap:Thw

HO DAng Hoing Quyen ICE loan Trufmg

iNgiy 31 thing 3 /am 2017

Nguoiietp soit:

Pham Van Dau Gicim ddc Teti chinh

Ccic thuyit minh Binh kern la b0 phan hap thanh cita báo ccio tai chinh hap nheit nay 8

Nein hang Thunng mai CO phin Phat trien Thinh phi, HO Chi Minh Toa nhit HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quan 1, Thanh phO HO Chi Minh, Vi0 Nam Bio cao ket qua twat Ong kinh doanh hip nlnit cho nam ket tit& ngity 31 thing 12 nam 2016

Mau B03/TCTD-HN (Ban hanh theo Thong to

so 49/2014/77-NI-INN ngay 31 thong 12 nam 2014 ciia Ngdn hang Nha mak Viet Nam)

Thuyet minh

2016 TriO VND

2015 Tri?u VND

1 Thu nhap lai va cac khoin thu nh'4p ttrcmg tir 27 11.321.302 7.922.478 2 Chi phi lai va c..fic khoan chi phi tuong tir 27 (6.643.222) (4.677.768)

I Thu nhap lai thuin 27 4.678.080 3.244.710

3 Thu nhap tir hoot dOng dich vu 28 167.320 234.104 4 Chi phi hoot ding dich vu 28 (49.096) (45.997)

II Lai than tir boat dOng dich vu 28 118.224 188.107

III Lai than tir boat dOng kinh doanh ngoyi hOi 29 209.284 25.761

IV Lai/(1O) than tir mua ban cluing khan kinh doanh 82.503 (4.238)

V Lai thuttn tir mua ban chtimg khan dau to 30 151.159 48.787

5 Thu nh4p tir hoot ging kit& 31 195.119 78.663 6 Chi phi hoot Ong khic 31 (28.428) (59.092)

VI Lai than tir boat Ong khic 31 166.691 19.571

VII Thu nhap tit g6p van, mua co pan 32 12.285 609.939

VIII Chi phi boat dOng 33 (3.276.988) (2.409.584)

IX Lyi nhulan than tir hoyt Ong kinh doanh trtrerc chi phi dtr pheng rai ro tin dyng 2.141.238 1.723.053

X Chi phi dt, phong rai ro tin dung 34 (993.605) (934.619)

XI T6ng lyi nhu'On trtrk thue (mang sang trang sau ) 1.147.633 788.434

Cac thufAt minh clinh kern la bo phan hop thanh cua boo aro tai chinh hop nib& nay 9

yen Han Ding Tong Giant deic

Ngiin hang Thuong mei Co phan Phat trien Thanh ph6 HO Chi Minh Tea nha HD Tower, S6 25 Bis Nguyen Thj Minh Khai Quail 1, Thank ph6 HO Chi Minh, VW Nam Bio cio ket qua boat dOng kinh doanh hqp nhit cho nam ket fink nay 31 thing 12 tam 2016 (tiep theo)

Mau B03/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NHNN ngay 31 thong 12 nom 2014 ctia Ngan hang Nha nuor Viet Nam)

Thuyet minh

35

35

35

XI TOng lqi nhu'a'n tnrerc thud (mang tir trang try& sang)

7 Chi phi thud thu nh4p doanh nghit3 hign hanh 8 (Lqi ich)/chi phi thud thu nhop doanh ngh4

hoAn 131

XII Chi phi thud thu nhep doanh nghib

XIII Lqi nhuen sau thud

XIV Lqi ich ciia co dong khong kiem soit

XV Lai co bin teen co phieu (VND/cii phieu)

2016 Tri0 VND

2015 Tri0 VND

1.147.633 788.434

(226.810) (160.328)

(6.325) 2.005

(233.135) (158.323)

914.498 630.111

176.366 117.074

911 630 36

Am 2017

soat:

NO), 31 thing 3

./ Ngutri Ngtr6 le

F16 DAng Hoing Quyen Pham VAn Dan Ke wan Truang Giant ddc Teri chinh

Cac thuyeit minh dinh kem lb bO phOn hop thanh ctia bao ccio tai chinh hqp nhat nay 10

Nein Wing Thtrung mpi Co phin Phil trien Thanh phO HO Chi Minh Tea nhi HD Tower, se 25 Bis Nguyen Th1 Minh Khai Quin 1, Thinh phO HO Chi Minh, Vi0 Nam Bat) coo !mu chuyen tien tg hop nhAt cho tam ket that ngay 31 thing 12 aim 2016 (Phuung phip truc tiep)

Nherng thay doi ve tai sin hoot dOng

09 Giam cac khoin tien giri va cho vay cac to chirc tin ding khic

10 (Tang)/giam cac khoan ve kinh doanh chUng khoin 11 Giam/(tang) cac cong cu tai chinh phai sinh va cac

tai san tai chinh khac 12 Tang cac khoin cho vay khach hang 12 Giam hoot dOng mua nq 13 Giam nguOn du phong de bu dap ton that cac khoan

cho vay 14 Giam khac ve tai san hoot dOng

Nhirng thay doi ve cong nq hoot dung

15 (Giam)/tang cac khoin nq Chinh phi] va Ngan hang Nha ntrac Viet Nam

16 Tang/(giam) cac khoan tien girl va vay cac to chin tin diving khac

17 Tang tien giri ctia khach hang 18 Tang phat hanh gily ter co igifi 19 Tang von tai trq, by thic dau tu, cho vay ma to chirc

tin ding chju raj ro 20 Tang the cong cv tai chinh phai sinh va cac khofin

nq tai chinh khic 21 Tang khic ve ding nq hoot dOng khfic 22 Chi tit cac quy cita to chirc tin ding

I LU U CHUYEN TIEN THUAN ire HOAT DQNG KINH DOANH

Mitu B04/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/7T-NHNN ngay 31 (hang 12 nom 2014 cUa NgOn hang Nha nu& Viet Nam)

2016 TriUu VND

2015 Tri .Uu VND

10.324.704 8.040.541 (5.924.390) (4.160.384)

109.474 188.107

669.155 113.220 57.593 15.597

89.342 20.036 (3.066.362) (2.188.303)

(208.178) (201.584)

2.051.338 1.827.230

2.243.570 2.533.014 (13.048.241) 2.886.109

39.044 (35.543) (25.665.537) (15.187.260)

136.683

(604.220) (327.385) 1.556.481 10.180

(2.310.686) 2.304.126

13.089.734 (12.911.776) 28.757.052 9.131.144

70.014 4.267.000

20.869 2.779.771

9.326 179.898 245.202

(534) (3.816)

6.388.108 (2.345.321)

LUU CHUAN TIEN Tiff HOAT DQNG KWH DOANH

01 Thu Map lai va cac khoin thu nhap tuong tier nhan duqc 02 Chi phi lAi va cac khoan chi phi tuong to da tra 03 Thu nhap tir hoot dOng djch vv nhan dtrqc 04 Chenh Lech so tien thuc thu va thuc chi tir hoot dOng

kinh doanh ngooi te, yang va chi ng khoan 05 Thu nhap khac nhan dtrqc 06 Tien thu cac khoin nq di duqc xii1jr, bit dip bang

nguOn rui ro 07 Tien chi tra cho nhan vien va hoot dOng quan 15, 08 Tien thue thu nhap doanh nghiep thuc nOp trong nom

Luu chuyen tier' thutm tir hoot dUng kinh doanh truffrc nhaug thay doi ve tai sin va cong nq hopt tifIng

Ccic thuyit minh Binh kern la be phan hap thanh caa Iraq coo tai chinh hap nluit nay 11

Ngay 31 thing 3 am 2017

Ngtriyi lip' 1$1- N: soat:

A HO Ding Hoing Quyen

ICd loan Truing

NGAN HANG THIAING MAI dill "

PHAT TRIEN THANH PHO HO CHI MINH

Yet

guyen Hilu Ding Tang Gicim dOc

Pham Vin DAu Giam clac Tat chinh

Nein hang Thtroug mai CO plan That trien Thanh phO HO Chi Minh Tia nha HD Tower, SO 25 Bis Nguyen TN Minh Khai Qu4n 1, Thal* phO HO Chi Minh, Viet Nam BA° coo Iuu chuyen tien tg hop nhsit cho nam ket fink ngiy 31 thing 12 nam 2016 (Phtrang phip trwc tiep — tiep theo)

Mau B04/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NHNN ngity 31 thong 12 nam 2014 elia Ngcin himg Nha me& Viet Nam)

2016 2015 Trieu VND TriOu VND

LUIT CHUYEN TIEN TU . HOAT DQNG DAU

01 Mua sAm tai san c6 dinh 02 Tien thu lir thanh 1S/, nhtrqng ban tai san c6 djnh 04 Mua sAm bit dOng san dAu tu 05 Tien thu lir ban, thanh ly bAt ging san dAu to 07 Tien chi diu tu, g6p von vao cac don vj khac 08 Tien thu dAu tu, gop von vao cac Qom vj }chic 09 Tien thu c6 tIrc va lqi nhuan ducc chia tir cac

khoan dAu tu, g6p von dai han

II LU1J CHUYEN TIEN THUAN Tif HOAT DQNG DAU TU.

LU1J CHUYEN TIEN Tif HOAT DQNG TAI CHINH

02 Tien thu tir phat hanh giay to co gia dai han co du dieu kie'n tinh vao von tier co va cac khoin von vary dai han khac

03 Tien chi thanh toan fiAy t6 co gia dai han co dit dieu kiOn tinh vac) von stir co va cac khoin von vai dal han khac

04 Co ttic da tra cho co dong

III MX CHUYEN TIEN THUAN TU . HOAT BONG TAI CHINH

IV LUIJ CHUYEN TIEN THUAN TRONG NAM

V TIEN VA CAC KHOAN TliONG DUONG TIEN TAI THOI DIEM DAU NAM

VII TIEN VA CAC KHOAN TUONG DUONG TIEN TAI TH1I DIEM CUOI NAM (THUYiT MINH 37)

(272.208) (432.025)

29.134 1.257 (12.769)

8.662 (27.700)

83.072 1.501.973

12.285 77.639

(151.824) 1.121.144

4.080.000

(970.000) (809.987)

2.300.013

8.536.297

(1.224.177)

14.069.062

15.293.239

22.605.359 14.069.062

Cac thuyit minh dinh kernba phan hop thimh ctia bao cao tai chinh hop nhcit nay 12

Ngfin hang Muting mai Co plan Phit trien Thinh ph6 HO Chi Minh Tea nhi HD Tower, S6 25 Bis Nguyen Thi Minh Khai Quill 1, Thanh ph6 HO Chi Minh, Vqt Nam Thuyet minh bio cio tai chinh hqp nhat cho nam Wet thic ngiy 31 thing 12 nam 2016

Mau B05ITCTD-HN (Ban hanh theo Thong to

49/2014/77-NhWN ngity 31 thcing 12 nam 2014 cita Ngan hang Nha fluor Viet Nam)

Cac thuyet minh nay la b0 phan h9p thanh va can duqc d9c deng theri voi bao ca.() tai chinh h9p nhAt dinh kern.

1. Dcrn vi bao cao

(a) Minh 14 Nit hot dOng

Ngan hang Thuang mai Co phAn Phat trien Thanh phe HO Chi Minh ("Ngan hang") la met ngan hang thuang mai co phan duqc thanh lap tai nuerc COng him xa hoi Chu nghia Viet Nam.

Ngan hang duqc thanh lap theo GiAy phep Thanh lap va boat Ong Ngan hang s6 00019/NH-GP do Ngan hang Nha mrac Viet Nam ("NHNNVN") cap ngay 6 thing 6 nam 1992 vai th&i han hog Ong 50 nam ke ter ngay cap giay

Cac hoat Ong chinh cua Ngan hang bao gem huy deng va nhan giri tien ngin han, trung han va dai han cua cac to chirc va ca nhan khac nhau; cho vay ngan han, trung han va dai han cac to chirc va ca nhan dua tren tinh chAt va nang hie ngtilin,vOn Ngan hang; thuc hien cac giao dich ngoai te; cac dich trq thuang mai quoc te; chiet khau thucmg phieu, trai phieu va cac giay cc') gia khac; cung frng dich vu thanh Wan va cac dich vp ngan hang khac duce NI NNVN cho

(b) Vim dieu

Tai ngay 31 thing 12 nam 2016 va nam 2015, yen dieu le dm Ngan hang la 8.100.000 tri'eu VND. Ngan hang da phat hanh 810.000.000 c6 phieu phe thong vai menh gia tn& c,6 phieu la 10.000 VND.

(c) Dia diem va ming hull hog gong

Hei so chinh cua Ngan hang at tai Tea nha HD Tower, s6 25 Bis duong Nguyen Thi Minh Khai, Quan 1, Thinh pile Ho Chi Minh, Viet Nam. Tai ngay 31, thing 12 nam 2016, Ngan hang ce met (1) Hei so. chinh, met (1) van phong dai dien khu vuc mien Bac, nam muai hai (52) chi nhanh, met tram sau muai bay (167) phong giao dich tren toan quec (31/12/2015: met (1) HOi so chinh, met (1) van phong dai dien khu vue mien Bic, Min muai mot (51) chi nhanh, met tram sau muai bay (167) phong giao dich teen toan quec).

13

Ngan hang Thming mai CO phials Phit trien Thinh ph6 Ho Chi Minh Tea nhi HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quail 1, Thinh phi) 116 Chi Minh, Vift Nam Thuyet minh bio cio tai chinh hop nhit cho nam ket that ngiy 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/TT-NI-INN ngay 31 thong 12 nam 2014 clia Ngan hang Nha mak Viet Nam)

(d) Cita true Ttip claim

Tai ngay 31 thing 12 am 2016 va nam 2015, Ngan hang co hal (2) ding ty con nhu sau:

Ten cling ty

Cong ty TNHH MOt thinh vien Quin 15, Ng Nth Khai thic Tai sin —Ngan hang Thtrcmg mai CO phin Phit trien Thinh phO HO Chi Minh ("HD AMC")

Cong ty Tii chinh TNHH HD SAISON ("1-ID SAISON") (*)

Gitty phi') hoot dOng

SO 3602376446 ngay 13 thing 1 nam 2015

SO 0304990133 ngay 10 thing 4 dun 2015

Linh virc

Ty', k v6n co pita') va kinh doanh

quyen bleu quyet 31/12/2016 31/12/2015

Quin 1S, 100% 100% tai sin

Tai chinh

50% 50% ngan hang

(*) Theo Cong van so 2006/NI-ENN-TTGSNH do NHNNVN ban hinh ngay 31 thing 3 nam 2015, Ngfin hang co trich nhi'em quin ljf cling ty con là HD SAISON trong yang 3 nam ke tr ngay 15 thing 5 nam 2015 vi trong truang hqp Ngfin hang khong con quyen de dr nhan sir lim Tong Giam doe dm HD SAISON, Ngan hang phai bio cio ngay cho NHNNVN. Tai ngay 31 thing 12 nam 2016 vi 2015, HD SAISON lit ding ty con dm Ngfin hang.

Cic ding ty con ctia Ngan hang cluqc thinh lip tai Viet Nam.

(e) TOng s6 nhan vial

Tai ngiy 31 thing 12 nam 2016, Tip down co 11.102 nhan vien (31/12/2015: 8.464 nhan vien).

2. Cr s& lap ban cio di chinh

(a) Tuyin WO ve than thit

Bic, cio tai chinh hqp nhAt dtrac lip theo cac Chan muc Ke toin Viet Nam, Che d8 Id Win Viet Nam ap dvng cho cac To chirc Tin clang do NHNNVN ban hinh va cac quy djnh phip lji co lien quan den viec lip vi trinh biy bio cio tai chinh. Cac chuin muc va quy djnh phip 15, nay co the khic bier tren mit so khia cash tang yeu so vii dm Chuin muc Bao cio Tai chinh Quoc to ding nhu cac nguyen tic va chuin mkrc Ice toin dtrqc thira nhan rOng rai a cac quiic gia khic. Do do, bio cio di chinh hap nhAt dinh kern khong nhim mac dich phin inh tinh hinh tai chinh hop nhAt, ket qui hoot Ong kinh doanh hqp nhAt vi Itru chuyen tien to hqp nhAt theo cac nguyen tic va thong le ke toin Quay thira nhin rOng Ili a clic ntroc va cac quyen tai phin khac ngoii pham vi Viet Nam. Han nOa, viec sir dvng cac bio cio nay khonig nham danh cho nhOng dOi ming sir clang khong duac biet ve cac nguyen Mc, thti tvc va thong le ke Wan ciut Viet Nam tip dvng cho cac to chirc tin dvng ("TCTD").

14

Ngan hang Thum mai Co phAn Phat trien Thanh plui HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thinh phii HO Chi Minh, Viet Nam Thuyet minh bao cao tai chinh hop nhit cho nam ket fink ngay 31 thing 12 nam 2016 (tiep theo)

MAu B05/TCrD-HN (Ban hanh theo Thong to

so 49/2014/TT-NIMIN ngay 31 %hang 12 nam 2014 clic] Ngan hang Nha nude Viet Nam)

(b) s& do hrirng

Bao cao tai chinh hop nhAt, ngooi trir bao cao ltru chuyen tien to hqp nhat, &rot lap tren ca s6 din tich theo nguyen tic gia g6c. Bao cao ltru chuyen tien to hqp nhAt dtrqc lap theo phtrcrng phap troc tiep.

(c) K5' lee than tam

KS, ke toan nam dm Tap doin la tir ngay 1 thing 1 den ngay 31 thang 12.

(d) Dan vi tan to ke toan va trinh bay bio cao tai chinh

Dan vi tien to ke town cita Tap doan la Ding Viet Nam ("VND"). Bao cao tai chinh hqp nhAt nay dirqc lap va trinh bay bang VND, dtrqc lam tr6n tai hang trieu dong gait nhat ("trieu VND").

(e) Hinh thtic so ke twin AI) dyng

Tap doan sir dong phAn mem ke toan de ghi s6 cac nghiep vp kinh to phat sinh.

3. Tom tit nhiing chinh sach ke toan chu yeu

Sau day la nhung chinh sach ke toan chit yeu dtrqc Tap doan Ai) dong trong viec lap bao cao tai chinh hqp nhat nay.

(a) Ca see hap nhat

(0 Cling ty con

Cong ty con la ding ty thuOc mgt trong cac tru6ng hqp sau day:

• Ngan hang hoac Nan hang va nguoi c6 lien quan cua Ngan hang so, hint tren 50% win dieu le hoac teen 50% von co phAn c6 quyen bieu quyet.

• Ngin hang co suyen troc tiep hoac gian tiep bi nhiem da s6 hoc tat ca thanh vien, H6i ding Quin tri, Hqi dong Thanh vien hoac Tong Giam doc (Giam doc) cua cong ty con.

• Ngfin hang co quyen sira doi, bet sung dieu le ciia cong ty con. • Ngfin hang va ngtr6i co lien quan cua Ngan hang troc tiep hay,gian tiep kiem soat viec thong

qua nghi quyet, quyet dinh cita Doi hOi ding CO dong, HOi &Ong Quan tri, H6i ding Thanh vien cua cong ty con.

Cac cong ty con chiu so kiem soat dm Tap doin. Cac bao cao tai chinh,cita cac cong ty con duqc bao gOm trong bao cao tai chinh hqp nhAt ke tir ngay quyen kiem soat bat dau c6 hieu lirc den ngay quyen kiem soat chAm dirt.

Khi c6 sir khac biet gi0a chinh sach ke toan cua cac cong ty con va Ngan hang thi cac dieu chinh can thiet dtrqc thoc hien nham dam bao tinh nhAt quan cua cac chinh sach ke toan cho mvc dich bao cao tai chinh hqp nhAt.

Cac giao dich duvc loai trir khi h9p Wait

Cac s6 du trong n6i 136 Tap doan va cac khoan thu nhap va chi phi chua thoc hien tir cac giao dich nOi 136 duqc loci trir khi lap bao cao tai chinh hqp nhat.

15

Nein hing Thum mi Co plan Phit trien Thinh phi) HO Chi Minh Tda nhh HD Tower, So 25 Bis Nguyen Thj Minh Khai Quin 1, Thhnh phi) Ha Chi Minh, Vik't Nam Thuyet minh bio cio tai chinh hop nhat cho nam ket the nghy 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NHNN ngdy 31 timing 12 nom 2014 mkt Ngdn hang Nha niror Viet Nam)

(b) Cie giao dich bing ngoai tg

Tttt ca cac nghiep vp phat sinh dtrqc hoch town theo nguyen te. Cic khoan mtic tai sin vi nq phii tri c6 gOc tien tar khac vii VND duqc quy dOi sang VND theo tj, gia h6i doii tai ngiy ket thac kj, ke town. Cic giao djch bang cac din vi tien to khic VND trong atm duce quy d6i sang VND theo tj, gii h6i doai tai ngiy giao djch.

Chenh *It do dinh gia loi hang thing duqc ghi nhen vao chenh lech tj, gii hOi doii tren bing can d6i ke toin hqp nhat cuoi moi thing va duqc ket chuyen vao bac) cio ket qua hoot (ging kinh doanh hop nhAt vao ngiy ket th6c kj, ke town nam.

(c) Tan va clic khoin tircrng throng tan

Tien va cac khoan twang &rang tien bao g6m tien met, yang, Wen girl tai NHNNVN, tien girl va cho vay cac to chac tin dung khic c6 ky han gOc khong qui ba thing.

(d) Tien girl va cho vay cac to chkc tin dyng khac

Tien gui tai cac to chirc tin dung khic trir tien girl thanh town là tien girl tai cac to chirc tin dung khic ce kj, han gtic khong qua ba thing.

Cho vay cac to chirc tin dung khic la cac khoin cho vay cac to chirc tin dung c6 kj, han gOc dual mgt nem.

Tien gal tai cac to chirc tin dung khic trir tien girl thanh town vi cho vay cac to chirc tin dung khic duqc phin anh theo so du g6c fru. di du. phong rui ro tin dung cu the.

Viec phin loci rui ro tin dung d6i vii cac khoin tien giri vi cho vay cac to chirc tin dung khic vi trich lip citr phong twang Ung duqc thvc hien theo quy dinh tai Thong tu so 02/2013/TT-NHNN do NHNNVN ban hanh ngiy 21 thing 1 nem 2013 ("Thong to 02") vi Thong tu s6 09/2014/7T-NHNN do NHNNVN ban hinh ngay 18 thing 3 nem 2014 ve viec sfra d6i vi b6 sung mOt so dieu cira ThOng to 02 ("Thong tu 09"). Theo d6, rep doin trich lip dv phong rui ro tin dung cu the cho cac khoin tien gfri va cho vay cac to chi= tin dung khic theo chinh sich ke toin duqc trinh bay tai Thuyet minh 3(g).

Theo Thong tu 02, rep doan khong phai trich 14p du phong rui ro tin dung chung d6i v6i cac khoin tien girl va cho vay cac to chtic tin dung khac.

16

Ngan hang Thiroug mai Co phin Phit tren Thinh phi') HO Chi Minh Tim obi HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quail 1, Thinh phO HO Chi Minh, Vi0 Nam Thuyet minh bio cao tai chinh hop nhat cho nam ket thac ngay 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Th6ng tu.

so 49/2014/TT-NI-INN ngay 31 thong 12 nam 2014 cua Ngein hang Nha nu& Viet Nam)

(e) Cac cong cu tai chinh phai sinh

Cdc hgp ding 16, hgn tan vu cac hgp ding hocin clik tan tg

Tap doin kj, ket cac hqp ding tier) to kj, han va hoan del nham too dieu kien cho khach hang chuyen, dieu chinh hoac giam rui ro tj, gia ding thoi phvc vp muc dich kinh doanh cua Tap doin.

Cac hqp ding kj, han la cac cam ket de thanh town bang tien tai mgt ngay trong ttrcmg lai dua tren cac tj, gia duqc xac dinh truetc, (kw tinh tren so tien goc danh nghTa. Cac hqp Ong lcj, han dtrqc ghi nhan theo gia trj danh nghTa tai ngay giao dich va &cm danh gia lai cho muc dich lap bao coo tai chinh theo tj, gia tai thoi diem ket thac kj, ke toan va dtrqc trinh bay theo gia trj thuAn tren bang can del ke toan hqp nhat., Chenh lech do danh gia lai cuoi kj, duqc ghi nhan vao chinh lech tj, gia hoi dodi tren bang can dOi ke toan hqp nhAt mei thong va duqc ket chuyen vao bao coo ket qua hoot Ong kinh doanh hqp nhAt vao thoi diem cucii ky ke toan Min; chinh Lech gifia gia trj VND cua se lugng ngoai to cam ket mua/ban theo tj, gia ky han va tj, gia giao ngay duqc phan bo vao bao coo ket qua hog Ong kinh doanh hqp nhAt theo phuong phap demg thing trong th&i gian hien luc cua cac hop ding nay.

Cac hqp Ong hoan doi tien to la cac cam ket giun hai ben, bao gem hai giao dich giao ngay, hoac hai giao djch kj, han, hoac mit giao djch giao ngay va it* giao djch kj, han. SO tien phy tr8i hoac chi& khAu do chinh lech tj, gia giao ngay toi ngay hieu luc cua hqp ding vat gia kj, han nay se ductc ghi nhan ngay tai ngay hieu luc cua hqp long nhu mgt khoin tripe tai son neu ducmg hoac khoin muc nq phai tra neu am tren bang can doi ke toan hqp nhAt. Chenh lech nay se duqc phan bo theo phtrcmg phip &rein thing vao bao coo ket qua hoat Ong kinh doanh hqp nhAt trong suet thoi han cua hop Ong hoan doi.

(1) Cho vay khfich hing

Cho vay khach hang ductc trinh bay theo so du nq*Oc trir di du phong nii ro tin dung. Du phong rui ro tin dung bao gem du phong rui ro tin dung cu the va du phong rid ro tin dung chung.

Cho vay ngin han la cac khoan cho vay có kj, han dtrai mgt nam ke tir ngay giii ngan, cho vay trung han cO.kj, han tir mgt nam den nem nam tir ngay giii ngan va cho vay doi kj, han tren nam nem ke tir ngay giai ngan.

Cac khoan cho vay khach hang dtrqc dirng ghi nhan khi qu7en 191 theo theo hqp Ong cua Tap doan dOi vai cac clang tien ghat sinh tir cac khoan cho vay nay cham dirt, hay khi Tap doan chuyen giao cac khoan cho vay nay bang mgt giao djch ma phan login rui ro va kyi ich gin lien yeti cac khoan cho vay dttqc chuyen giao cho ben khac.

Rieng doi yeti cac khoan cho vay khach hang dttqc ban cho Cong t?, TNHH Wit thanh vien Quin 15, tai sin cua cac To chin tin dung Viet Nam ("VAMC"), Tap doan tien hanh xuat toan ra khoi bang can dOi ke toan theo cac htr6mg don trong Cong van se 8499/NHNN-TCKT do NHNNVN ban hanh ngay 14 tilling 11 nam 2013 ("Cong van 8499") va Cling yin se 925/NHNN-TCKT do NHNNVN ban hanh ngay 19 thong 2 nam 2014 ("Cong yin 925").

Viet phan loai nq va trich lap du phong rui ro tin dung cho cac khoitn cho vay khach hang ductc thuc hien theo Thong to 02 va Thong to 09 dirge trinh bay tai Thuyet minh 3(g).

17

Ngfin hang Thtrcrng mai CO plan That trier' Thanh phi!, HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh phO HO Chi Minh, Vi0 Nam Thuyet minh bat) coo tai chinh hop nhfit cho nam ket fink ngity 31 thing 12 nam 2016 (tiep theo)

MAu B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NWNN ngay 31 thong 12 nam 2014 clic' NgOn hang Nita nuor Viet Nam)

(g)

(i) Phan loai nil

Viec phan loci ng cho cac khoan tieniri va cho vay cac to chIrc tin dung khac (trir tien girl thanh toan), trai phieu doanh nghiep chua niem yet, cho vay khach hang (goi chung la "cac khoan nq"), cac khoan nq da ban nhung chua thu dugc tien dirge thtrc hien theo phucmg phap dira ten yeu to dinh Wong dtrgc quy dinh tai Dieu 10 dm Thong to 02.

pi:Ong rai ro tin dyng cu thi

Theo Thong to 02 va Thong to 09, chr phong rui ro tin dung et' the doge tinh theo s6 du cac khoan cho vay tong khach hang tai ngay lam viec cuoi ding cua m6i quy (rieng doi vii qt15, 4, dor phong cu the dugc tinh theo so du cac khoan cho vay tong khach hang tai ngay lam vi'ec cuoi ding ctia thing 11) trir di gia tri khau trir cua tai san bao dam. TS, 1'e dtr phong cu the doi vai timg nh6m ng nhu sau:

Nh6m Tinh hinh qua h#n TS, l'

dir phong 1 Ng du

tieu. chuan

(a) Ng trong han va dirge dinh gia la c6 kha nang thu hei day du ca ng goc va lai dung han; hoc

(b) Ng qua han dtrai 10 ngay va dugc dinh gia la c6 kha nang thu hei day du ng g6c va lai bi qua han va thu hei dAy du ng lg.& va lai con tai dung thoi han.

0%

2 Ng can chit S,

(a) Nq qua han tir 10 ngay den 90 ngay; hoc

(b) Ng dieu chinh kj, han tra ng lin du.

5%

3 Ng dual tieu

. n chua

(a) Nq qua han tir 91 den 180 ngay; hoc

(b) Ng gia han ng Ian dAu; hoc

(c) Ng dugc mien hoc giam lai do khach hang khong du kha 'tang tra lai dAy du theo hop dung tin dung; hoc

(d) Ng thu6c met trong cac trutmg hgp sau day chua thu hei dirge trong th6i gian 30 ngay ke tir ngay co quyet dinh thu hei:

• Khoan ng vi pham quy dinh tai cac khoan 1, 3, 4, 5, 6 Dieu 126 LuAt cac to chfrc tin dung; hoc

• Khoan nq vi pham quy dinh tai cac khoan 1, 2, 3, 4 Dieu 127 LuAt cac to chtic tin dung; hoc

• Khoan ng vi pham quy dinh tai cac khoan 1, 2, 5 Dieu 128 LuAt cac to chirc tin dung.

(e) Ng Bang thu hei theo ket luAn thanh tra.

20%

4 Ng nghi nes

(a) Ng qua han tir 181 ngay den 360 ngay; hoc

(b) Ng cct eau lai th6i han tra ng Ian dAu qua han duai 90 ngay theo thoi han tra ng dirge Ca all 4i lin (fall; hoc

(c) Ng ca cAu lai uteri han tra ng lin thin hai; hoc

(d) Khoan ng quy dinh tai diem (d) dm Ng dual tieu chuAn chua thu hei dugc trong th6i gian tir 30 ngay den 60 ngay ke tir ngay co quyet

50%

Phan loci no va mire trich, pinrcrng phap trich lap du. phong nil ro tin dung

1

18

NOD hang Thu ng mai Co phlin Phat triers Thinh phil HO Chi Minh T6a Mil HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh ph6 HO Chi Minh, Viet Nam Thuyet minh bio cao tai chinh hqp nhAt cho nam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NHNN ngay 31 thong 12 nom 2014 cua Ngdn hang Nha mac Viet Nam)

Nhom Tinh hinh qua han TS, 14

dur phong djnh thu h6i; hoc

(e) Na phai thu hei theo ket luOn thanh tra nhtmg da qua thoi han thu hei theo IC& luOn thanh tra den 60 ngay ma van chua thu hei duvc.

5 Ng co kha rang

' A mat von

(a) Ng qua han tren 360 ngay; hoc

(b) Ng ca cAu lai thei han tra ng lin du qua han tir 90 ngay tra len theo thai han tra nq dtrgc ca cau lai lin dAu; hoc

A • • (c) Ng co cau lot theft han tra ng lin thir hai qua han theo th&i han tra ng dtrgc ca au lai Ian thir hai; hoc

(d) Ng ca au lai thOi han tra nq lin this ba tra len, ke ca chtra bi qua han hoc di qua han; hoc

(e) Ithoan nq quy djnh tai diem (d) dm Ng dtreri tieu chuAn chtra thu 116i dtrgc trong thai gian ten 60 ngay ke tir ngay co quyet djnh thu h6i; hoc

(f) Ng phai thu hei theo ket luan thanh tra nhtmg da qua thiyi han thu hei theo ket luOn thanh tra tren 60 ngay ma van chua thu hei dtrqc; hoc

(g) Na cua khfich hang IA to chtic tin dung dtrgc NI-INNVN ding be at vao tinh trang kiem soot dOc biet, chi nhanh ngan hang nuac ngoai bi phong t6a yen va tai san.

100%

Doi vai cac khoan tra thay cam ket ngoai bang, Top doan phan loai nq dtra tren s6 ngiy qui han tinh tir ngay Tap doan tInrc hi'en nghia vu theo cam ket:

• Nh6m 3 — Ng dual tieu chuin: neu qua han dual 30 ngay; • Nhorn 4 — Ng nghi ng&: neu citui han tir 30 ngay den dtrai 90 ngay; • NhOrn 5 — Nci co kha rang mat von: neu qua han tir 90 ngay tra len.

Throng hap mgt khach hang co nhieu hors mgt khoan ng yeti TOp doan ma co bAt 1(5, khoan ng nao bi chuyen sang nhom ng rui ro cao hon thi TOp doan buepe phai phan loai cac khoan ng con lai cua khach hang d6 vao nhom nq rui ro cao han twang irng vai mire dO rui ro.

Khi Tap doan tham gia cho vay hg? yen kh6ng phai vai vai tro la ngfin hang dAu moi, TOL) doan thtrc hi0 phan loci cac khoin nq (bao gom ca khoan vay hqp von) cua khach hang d6 vao nh6m rui ro cao han giffa danh gia cua ngfin hang dau m6i, cac ngfin hang tham gia cho vay hqp von va danh gia cua TOT) doin.

Top doan cung thu thOp ket qua Phan loci nq del yeti khfich hang do Trung tam Thong tin tin dung thuOc NHNNVN ("CIC") cung cap tai thei diem phan loai ng a dieu chinh ket qua ttr phan loai ng. TnrOng hqp nq va cam ket ngoai bang dm khach hang dtrgc phan loai vao nhom nq co mire dO rui ro thip han nhom ng theo danh sach do CIC cung eh, TOp doan dieu chinh ket qua phan loai Ks, cam ket ngoai bang theo nhom ng dtrgc CIC cung cap.

.5

19

Nein hang Thuong mai Co phan That trien Thinh phO HO Chi Minh Tea nhh HD Tower, Si 25 Bis Nguyen Thi Minh Khai Quin 1, Thtinh Oa Ha Chi Minh, Vi0 Nam Thuyet minh bao coo thi chinh hap nhat cho nom kit thtic ngity 31 thing 12 nom 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngay 31 thong 12 nom 2014 cua NgOn hang Nha mar Viet Nam)

Gia trj khAu trir cua tai sin NI° dim &roc xic djnh theo cac quy djnh cua Th8ng tu 02, co the nhu sau:

■ Tai sin bio dam c6 gia trj to 50 tj, VND tra len dOi von khoan nq cua khfich hang la ben c6 lien quan cua Tap doan va cac d6i Wong khac theo quy djnh tai Dieu 127 dm Luat cac to chtrc tin dung va tai sin bao dam c6 gia tri tir 200 tj, VND phai duqc djnh gia bai to chtic co chirc nang tham dinh gia; va

• D6i vai cac trueng hop khfic cac tnrmg hop neu tren, tai sin bao dim &roc dinh gia theo quy dinh va quy trinh nOi bO dm Tap doan.

TS, lg khAu trir tOi da d6i v&i cac tai sin bao dam duqc quy djnh tai Khoan 6, Dieu 12 cua Thong to 02.

Tai sin bao darn nao khong dap ling dAy du cac dieu kiln quy dinh tai Khoan 3, Dieu 12 cua Thong tu 02 thi gia tri khau trir dia di sin bao dam do phai xem nhu bang khong.

(iii) Dirphong rui ro tin dung chung

Theo Thong to 02, mit khoan du phong rui ro tin dung chung cling duqc lap yeti mire bin 0,75% tong s6 du cua cac khoan cho vay khfich hang tai ngay lam viec cuoi ding ctiamoi quj, (rieng doi qui"), 4, du phong rui ro tin dung chung duqc vai mire bang 0,75% tong so du tai ngay lam viec cuoi ding dm thing 11), khong bao dun cac khoan nq duqc phin loci vao nh6m no co kha nang mat von.

(iv) Xri 1.0 nvxitu

Theo Th6ng tu 02 va Thong tu 09 cac khoan nq se duqc xu 1j, bing ngu6n du phong rui ro sau khi duqc phan loai vao Nh6m 5 hockhi khach hang vay bj pha sin hocgiai the (d6i von truZrng hop khach hang vay la to chirc, doanh nghiep), hockhi khach hang vay chit hocmat tich (d6i von trulyng hop khach hang vay la ca nhan).

Cac khoan no da duqc xis ly rui ro bang nguOn du phong duqc ghi nhtin vao tai khoan ngoai bang phi.' hop de theo doi va thu s6 tien thu h6i duqc tir nq da xis 15, ro, ke ca s6 tien thu hoi &roc tir viec xissan bio dam, duqc ghi nhan vao bao coo kit qua kinh doanh hop nhAt khi thu &roc.

(v) Du• phimg et& wfri cac cam kit tin dung ngogi bang

Theo Thong to 02 va Thong tu 09, viec phan loci nor cac khoan cam kit tin dung ngoai bang &roc thuc hien chi nham moc dish quan ly, giam sat chat ltrong host ding cap tin dung. Khong can trich lip du phi:mg cho cac khoan cam kit tin dung ngoai bang, trir khi Tap doan duqc yeu cAu phai thuc hien nghia vu tra thay theo hop thing bao lanh, trong tnr6ng hop d6, khoan tra thay duqc phan loai va trinh lip du phong theo chinh sach ke tofin duqc trinh bay tai Thuyet minh 3(gXii).

(h) Haat di)ng mua nq

(i) Mua no Gia trj khoan mua no duqc ghi nhan theo gia mua theo hop (fling. Khoan tien !Ai nhin &roc ghi nhan vao bao coo kit qua hoot ding kinh doanh hop nhat, ngoai biz khoan tien lai phat sinh tir tnroc khi Tap doan mua nq duqc ghi giam gia tri khoan mua no.

20

Ngin hang Thuong mai CO phan Phat trien Thinh plui HO Chi Minh Tea nhit HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quip' 1, Thinh phO HO Chi Minh, Viet Nam Thuyet minh bfio cao tai chinh hap nhiit cho nam ket that ngiy 31 thing 12 nam 2016 (ti'ep theo)

Miu B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/7T-NM ngay 31 thting 12 nam 2014 cua Ngan hang Nha mirk Viet Nam)

(ii) Dcr phang rai ro hogt ding mua np

Cac khoan nq mua ve duqc phan loai vac) nhom c6 mix d8 rui ro khong thAp hcm nhom ma khoan nq do duqc phin loai boi ben ban truerc khi mua va duqc trich lAp do phong theo phuong phap duqc trinh bay tai Thuyet minh 3(g).

( )

Chung khoin kinh doanh

Phan logi

Chimg khoin kinh doanh la nhung cluing khoin no..hoAc chirng khoitn von duqc mua ch6 yeu cho mac dich ban lai trong th&i gian khong qua mit nam nhAm thu lqi ngAn han.

Ghi nikin

TOP (loan ghi nhAn chting khoin kinh doanh vao ngay TAp doin ter thinh mit ben d6i tic cua hop ding mua cac cluing khoin nay (ke toast theo ngay giao dich).

Do luring

ChImg khoan kinh doanh la trai phieu doanh nghi0 chua niem yet duqc ghi nhAn theo gia g6c trir di do phi:mg rui ro tin dung. V* phi!' loai nq va trich lAp do phong rui ro tin dtmg cua trai phieu doanh ngh4 chua niem yet duqc thoc hiOU theo chinh sach fip dung dOi vii khoin cho vay khfich hang nhu duqc trinh bay tai Thuyet minh 3(g).

Cac chting khoin kinh doanh khac &lac ghi nhAn theo gia g6c trir di do phong giam gia. Do phong giam gia duqc trich lAp khi gia thj truing thAp horn gia trj ghi so.

D6i vai cac loai chOng khoan kinh doanh dA niem yet, gia thj truing la gia ding cua tai Sa Giao dich Chimg khoin Thinh ph6 HO Chi Minh hoc Sa Giao dich Cluing khoan HA Ni tai ngay ket thtic kj, ke torn.

Doi vai cac loai chting khoin von kinh doanh chua niem yet nhung dA dangkj, giao dich ten thj truing giao dich cluing khoan cua the tong ty dai chang chua niem yet ("thj trtrOng UPCom"), gia thj twang la gia ding cua cua thj truing UPCom tai ngay ket thitc kS' ke torn.

DM vai cac loai chirng khoan van kinh doanh chua niem yet va chua dang14 giao dich tren thj truing UPCom nhung duqc to do mua ban tren thj truing OTC, gia thj twang là gia binh quail cua cac gia giao dich tai ngay ket th6c ky ke torn duqc cung cap bed ba tong ty chirng khoan co von di'&1 Ig tren 300 t ding.

Cac chirng khoan khong duqc phep mua ban to do tren thj truemg hoc kh8ng the xac djnh duqc gia thj truing mit cach ding tin cry, ngoai brir trai phieu doanh nghi0 chua niem yet duqc phan loai nq va trich lAp do phong rai ro tin dung theo chinh sach AID (long dai vai khoan cho vay khich hang duqc trinh bay tai Thuyet minh 3(g), thi khong &rot lap dtr phang ma &roc phan anh theo gia gOc.

Thu nhAp tir lAi cua ch(rng khoan kinh doanh thu duqc trong thii gian nam gia duqc ghi nhAn trong bac) cao kit qua hoot ding kinh doanh hop nhAt tren ca so thoc thu.

C

21

U)

(1)

Ngin hang Thtro-ng mai CO phin l'hat trien Thanh phO11O Chi Minh Tea nha HD Tower, SO 25 Bis Nguytn Thi Minh Khai Quin 1, Thanh phO HO Chi Minh, Viet Nam Thuyet minh hat) cao tai chinh hqp nhat cho nam ket thtic ngiy 31 thing 12 nam 2016 (tier) theo)

Miu B05/TCTD-HN (Ban hhnh theo Thong ht

so 49/2014/77-N1M ngay 31 thong 12 ndm 2014 cue: Ngtin hang Nha nu& Viet Nam)

Du piling rut ro tin dung cua chirng khoan kinh doanh la trai phieu doanh nghiep chua niem yet va du phong giam gia chirng khoan kinh doanh khac dugc de cap i tren se dugc hoan nhap khi gia tri có the thu hoi cua chirng khoan tang tri Iii sau khi khoan du phang dtrocc ghi nhan. Khoan du piling chi dugc hoan nhap trong pham vi sao cho gia tri ghi so coa cac khoin chirng khoan kinh doanh khing vugt qua gia tri ghi so cita cac khoan chirng khoan nay khi gia dinh khing phai lap du piling.

Chcim dui ghi nhOn

Chang khoan kinh doanh dugc dirng ghi nhan khi cac quyen nh5n cac lung tien to cac chirng khoan nay da cham dirt hoac Tap doan da chuyen phan lin rui ro va lqi ich ctia viec soy hitu cac chirng khoan nay.

Chung khoin clAu fir

Chang khotin dau sein sang d'd ban

Phcin loaf

Chimg khoin dau tu sAn sang a ban la nhirng chirng khoan ng hoac chirng khoan yen dugc mua va nam giur trong thii han kh6ng an dinh truck va co the dugc ban ra vao bat dr thoi diem nao.

Ghi nhOn

Tap doan ghi nhan chirng khoan dau tu sin sang de ban vao ngay Tap doan tri thanh mgt ben dei tic ctia hp ding mua cac chirng khoin nay (ke toan theo ngay giao dich).

Do hifmg

Trai phieu doanh nghiep chua niem yet sAn sang de ban dugc ghi nhan theo gia gec trir di du piling rui ro tin dung. Viec phan loai nq va trich lap du phing rid ro tin dung cita tai phieu doanh nghiep chua niem yet dugc thuc hien theo chinh sach ap dung dOi yeti khoan cho vay khach hang duqc trinh bay tai Thuyet minh 3(g).

Cac chirng khoan dAu to sAn sang de ban khac dugc ghi nhan theo gia gOc trir di du piling giam gia. Du phong giam gia duqc trich lap khi gia tin truing thap hon gia tri ghi so.

Doi vii cac loai chirng khoan sAn sang de ban da niem yet, gia thj truing la gia ding cira tai Si Giao dich Chirng khoan Thanh phi Hi Chi Minh hoac Si Giao djch Chang khoan Ha Nei tai ngay ket thtic kjt ke toan.

D6i vii cac loai chirng khoin von sAn sang 6' ban chtra niem yet nhung da dang14 giao dich tren thi trui:mg UPCom. gia thi truing la gia ding cira cua thi truing UPCom tai ngay ket thiic kSIke wan.

D6i vii chirng khoan yen sAn sang de ban chua niem yet va chua clang ky giao djch tren thj truing UPCom nhung dugc tu do mua ban tren thi truing OTC, gia thj truing la gia binh quan ctia cac gia giao djch tai ngay bao cao dugc cung cap bin ba cong ty chang khoan co yen dieu le tren 300 ty' ding.

Cac chirng khoan khing dugc phep mua ban tu do tren thi truing hoac khing the xic dinh dugc gia thi truing, ngoai trir trai phial doanh nghiep chua niem yet dugc phan loai ng va trich lap du piling theo chinh sach ke toan dp dung dii vii khoan cho vay khach hang dugc trinh bay tat Thuyet minh 3(g), thi khong dugc lap du piling ma duqc phan anh theo gia gic. Gia tri phu tri va gia tri chiet khau phat sinh tir viec mua cac chirng khoan nq dAu tu sAn sang de ban

22

Nein hang Thircrng mti CO phAn Phit trien Thinh phi) HO Chi Minh Tea nisi HD Tower, So 25 Bis Nguyen Th! Minh Khai Quin 1, Thank OA HA Chi Minh, Vift Nam Thuyet minh bio cio tai chinh hop nhAt cho nam ket thiic ngiy 31 thing 12 nam 2016 (tiep theo)

Min B05/TCrD-HN (Ban hanh theo Thing to

sd 49/2014/TT-NI-INN ngay 31 thing 12 nam 2014 et -4a Ngtin hang Nhir woe ViOt Nam)

&rot phan be vao bio cao kit qui hoot deng kinh doanh hqp nhAt theo phuang phip &rang thing tinh tir ngiy mua chin% khoin den ngay dio bon cua cic chirng khoin do, truong hqp chimg khoin do dtrqc bin truck ngay dio han thi gii trj phy Wei vi gii tri chiet khAu chua phan b8 duqc ghi nhan town be vao bio cao kit qui hoot Ong kinh doanh hap nhAt tai ngiy bin.

Thu nhap lai sau khi mua cua chimg khoin nq sin sang a bin duqc ghi nhan trong bio cao kit qui hoot d'e'ng kinh doanh hqp nhAt tren ca sot den tich.

Du phong nii ro tin dung cua trii phieu doanh nghi'ep chua niem yet sin sang de bin vi du phong giim gii chimg khoin dAu to sin sang de bin khic duqc de cap a tren se duac hoin nhap khi gii trj co the thu hei cua chting khoin tang trot loi sau khi lap du phong. Khoin du phong chiduqc hoin nhap trong pham vi sao cho gii trj ghi so cic khoin dau kh8ng vtrqt qui gii trj ghi

s dm cic khoin dau tu

nay khi gii dinh khong phii lap du phong.

Cheim &it ghi nkin

Chimg khoin diu tu sin sang a bin dtrqc dimg ghi nhan khi cic quyen nhan cic 1u6ng tien tir citc chirng khoin nay da chAm dirt hocTap doan da chuyen phAn Ian rui ro vi lqi ich cua viec sa hull c.ac chirng khoin

(ii) Chang khocin &in tagii din ngay drio hgn

Phan loaf

Chimg khoin du tu gill den ngiy dio han là chimg khoin nq vii cic khoin thanh toan co dinh hocco the xic dinh dtrqc vi co kS' dio han co dinh ma Tap doin co 5/ dinh vi CO khi nang nim gill den ngiy dio han.

Ghi nhOn

Tap doan ghi nhan chimg khoin dau tu gill den ngay dio han vao ngiy Tap doin trot thinh met ben dei tic cua hqp dOng mua cac cluing khoin nay (ke toin theo ngiy giao djch).

Do lufmg

Trii phieu doanh nghiep chua niem yet giel den ngiy dio han duqc ghi nhan theo gii gOc trir di du phong rui ro tin dung. Viec phan loci nq vi trich lap du phong rui ro tin dung dm trii phieu doanh nghiep chua niem yet duqc thuc hien theo chinh sich ke toin ip dung dei vai khoin cho vay khich hang duqc trinh biy tai Thuyet minh 3(g).

Cic chimg khoin dau tu gillll den ngay dio han khic duqc ghi nhan theo gia gec trir di du phong giim gisi. Du phong giim gii &gm trich lap khi co dau hien ye su giim gii khoin keo dii hocc6 bang chimg chic chin là Tap doan kho co the thu hei dAy du khoin diu tu nay theo dinh gii cila Ban TOng Giim dec.

Gii trj phu trivi gii tri chiet khAu phat sinh tir viec mua cic chirng khoin din tu gill den ngiy dio han ducc phan bo vao bio cao kit qui hoot deng kinh doanh hcip nhat theo phuong phip duang thang tinh tir ngay mua chirng khoin den ngay dao han cua cic chirng khoin do.

23

Nein hang Thtroug mai Co plan Phat trien Thanh phi!, HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Qu4n 1, Thanh 06 HO Chi Minh, ViOt Nam Thuyet minh ha° cao tai chinh hqp ntuit cho nam ket thus ngay 31 thing 12 ram 2016 (tiep theo)

Min BOSITCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngay 31 thing 12 nam 2014 cüa Ngtin hang Nha mirk Viet Nam)

Thu nhap lai sau khi mua cita chirng khoan dfiu to gia den ngay dio han &me ghi nhfin trong bio cao ket qui hoot deng kinh doanh hqp nhAt ten ca so den tich.

Dv phang rui ro tin dung ctia trai phieu doanh nghiep chua niem yet gat den ngay dao han va dv phong giam gii chung khoin gia den ngay dio han khac duqc de cep 6 tren se duqc hoan nhfip khi gii tri co the thu hei cua chung khoan tang troy lai sau khi lfip dor phong. Khoin dor phong chi duqc hoan nhfip trong pham vi sao cho gii tri ghi so ctia cac khoan dau to khong vtrqt qui gia tri ghi so dm cac khoan dau tu nay khi gia dinh khong phai Ifip dv phong.

Chdm dert ghi nhem

Chang khoan dau tu gia den ngay dio han duqc dirng ghi nhfin khi cac quyen nhan cac luting tien tir cac chung khoin nay da' chAm dirt hoic Tap doan da chuyen phfin Ian rai ro va lqi ich cua viec soy tau cac chung khoin nay.

Trai phi"ju dOc biet do Cling ty TNHH M15t thanh vier: Quiin I,y Tai san caa cac Ti char tin

dyng Vift Nam ("VAMC") phat &nth

Phcin logi

Trii phieu dfic biet do VAMC phit hanh la giAy tor co gii co th6i han do VAMC phit hanh de mua nq xau caa Tap doan.

Ghi nhcin

Tfip doan hoch toin nghiep vu mua bin nq bang trai phieu die biet theo cite huang can trong Cong van 8499 va Cong van 925. Trai phieu Clic biet nay duqc plan loci la chung khoan du tu gier den ngay dio hen, duce ghi nhfin theo menh gii vao ngay giao dich va sau de duqc phin inh theo menh gii trir dir phemg rui ro.

Do luring

Cho mei khoan nq xAu duqc ban cho VAMC, Tip doan nhfin duqc Wang (mg met trai phieu die biet do VAMC Oat hanh. Menh gia trai phieu dfic biet ttrcmg ung vOl gii tri ghi se dir nq gee cua khoin nq )(Au sau khi khfiu trir s6 tien dv phong cut the da trich Ifip chua sir dung cho khoan nq xfiu de.

Khi hoan thank thu tic mua bin nq xAu, Tap doan ghi giam gii tri ghi se cite khoan nq xitu, sir dung dv phong cu the da trich rap chua sir dung va tat toan tai khoin ngooi bang theo dOi lai chua thu duqc cua khoan nq xAu db. Deng thtri, Tfip doin hi nhan trai phieu dic biet do VAMC phit hanh vao tai khoan chung khoin nq do cac to chirc kinh to trong nuke phit hanh dtrqc gia den ngay dao han.

Doi vii cac trai phieu die biet do VAMC Oat hanh, dv phong cu the &me tinh va trich Ifip theo huang din tha Thong tu so 19/2013/TT-NHNN do NHNNVN ban hanh ngay 6 thing 9 nam 2013 quy dinh ye viec mua, bin va xir 15, nq xau tha VAMC ("Thong tu 19") va Thong tu so 14/2015/TT-NHNN ngay 28 thing 8 atm 2015 ("Thong to 14") va Thong tu se 08/2016/TT-NHNN nay 16 thing 6 lam 2016 ("Thong tu 08") do NHNNVN ban hanh ye viec sira be sun met s6 dieu dm Thong tu 19. Theo db, dv phong cu the toi thieu phai trich lfip atm trai phieu die biet la khoan chenh tech throng gift 20% menh gia ctia trai phieu die biet trir so tien thu hei nq cua khoan nq xau co lien quan trong nam. Hang ram, trong thori han 5 ngay lam viec lien ke fru& ngay tucrng ang vii ngay trai phieu die biet den han, Tap doan trich lfip met lin s6 dor ph6ng et, the not teen va khong phai thvc hien trich lep dv pheng chung dei vai cac trai phieu die biet nay. Dv phong rui ro cho trai phieu die biet duqc ghi nhfin vao bio cao ket qua hoot deng kinh doanh hqp nhAt.

24

Ngan hang Thtrong mai CO phOn Phat trien Thanh phi') HO (hi Nlinh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thinh phO HO Chi Minh, Viet Nam Thuyet minh bac) cao tai chinh hop nhett cho nam ket thtic ngay 31 Chang 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong tu

so 49/2014/77-NHNN ngay 31 thong 12 nam 2014 czia Ngcin hang Nha nit& Viet Nam)

!Chi [than lai khoin nq da ban cho VAMC, Tap doan sir dung du pitting rai ro da trich hang nam cho trai phieu dfic biet de xir ly no xfiu, chenh tech giaa du phong da trich lap va so tien nq g6c chua thu hoi se &roc hoin nhap va ghi nhan vao bao cao ket qua hoot (Icing kinh doanh hop nhat.

(k) DAu ttr dal han kink

Dau tu dai han khac la cac khoan gop von dai han vao cac ding ty khac ma Tap doan khong nam quyEn kiem soot hoac c6 anh huang ding ke. Cac khoan dfiu to dai han nay &roc ghi nhan ban dau theo gia goc tai thi diem dfiu tu. Sau ghi nhan ban dau, cac khoan dau tu nay &roc xac dinh theo gia goc tra di du phong giam gia dfiu tu dai

Du phong giam gia dfiu to dai han &roc lap trong twang hop dam vi nhan dau tu phat sinh 1,8, ngoai tra truerng hqp lo duqc du bao truac trong ke hoach kinh doanh cua cac don vi truck khi dau tu. Du phong giam gia dtroc tinh bang tong von g6p thgc to ctia cac ben tai don vi &roc dau tu tra (-) von chu sa hau thuc co nhan (x) voi ty' 1e so hUu thuc te,c6a Tap doan tai don vi do. Du phong duerc hoan nhap khi cac gia co the thu cac khoin dau tu do tang tri lai sau khi lap du phong. Khoan du phong chi dtroc hoan nhap trong pham vi sao cho gia tri ghi so caa cac khoin dau tu khong vuot qua gia tri ghi so caa cac khoan (tau tu nay khi gia dinh trong twang hop khong phai lap du

(I) Tai san CO khac

Cac tai san Co khac, ngoai cac khoan phai thu tir hoat dOng tin dung va khoan phai thu T6ng Cong ty Cong nghiep Tau they ("Vinashin") &roc trinh bay a ThuyEt minh 17(vi), dtroc phan anh theo gia gOc tra di du phong, ro cho cac san CO n8i bang. Cac khoin phai thu hoat Ong tin dung &roc the hien theo gia goc tri di du phong rui ro tin dung theo chinh sach Ai) dung d8i voi khoan cho vay khach hang dtrerc trinh bay tai ThuyEt minh 3(g).

Cac tai san CO khac &roc xem xet trich lap du phong rui ro cho cac tai san Co n8i bang theo tu8i ner qua han cua khoan nq hofic theo du,kien ton that co thE xay ra trong twang hop khoan no chua den han thanh toan nhung to chtrc kinh to lam vao tinh trang phi san hoac dang lam thil tuc giai the; ngtrai no mat tich, be ton, dang bi cac co quan phi!) luat truy to, xet xir hoac dang thi hanh an hoac da chet. Chi phi du phong Oat sinh &roc hach toan vao chi phi hoot &Ong trong nam.

DOi voi cac tai san Co qua han thanh wan, Tap doan a) dung mac trich lap du phOng theo thai gian qua han theo huang don am, Thong to s6 228/2009/1T-BTC ngay 7 thong 12 nam 2009 do BO Tai chinh ban hanh, cu thE nhu sau:

Tinh trang qua han

Tir 6 thing den dual 1 nam Tir 1 nam den dual 2 nam Tir 2 nam den dual 3 nam Tir 3 nam tri len

Du phOng rui ro cho cac tai san Co khac clugc trich lap cho cac ton thAt c6 the xay ra cho cac khoan no chua den han thanh toan throe xac dinh bai Tap doan sau khi xem xet den khi nang thu hal c6a cac khoin no nay.

TS, Ig dy. phong

30% 50% 70%

100%

25

Ngin hang Thtumg mai Co plan Phsit trien Thanh phO HO CM Minh Tba nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thinh phO HO Chi Minh, Vi'it Nam Thuyet minh bio cio tai chinh hop nhOt cho nam Wet fink ngay 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hinh theo Theing to

so 49/2014/77-N1-NN ngay 31 thing 12 nam 2014 cua Ngan hang Nha nuor Viet Nam)

(m) Lqi the thtrong mai

Lqi the thtrcrng mai phat sinh trong vitz mua lai cong ty con. Lqi the thurmg mai dtroc xfic djnh theo gifi goc trir di gifi trj hao mon lily ke. Gifi gOc cua loi the thtrang mai la khoan chenh loch Mara chi phi mua va loi ich cua Tap doin trong gifi trj hop ly thuAn cua cfic tai sin, nq phai tra va nq tiem tang dm don vj bj mua. Khoan chenh ltch am (lqi the thuong mai am) duqc ghi nhan ngay vao bfio cfio ket qua haat ding kinh doanh hop nhat. Lqi the thtrang mai duong phat sinh tir vitc mua lai cong ty con dtrqc phan b6 theo phucmg phi? dung thang trong yang 10 nam. Khi ke toin cfic khoan dAu tu dtrqc hach town theo phtrong phip von chii so huu, gifi trj ghi so cua lqi the thucrng mai &roc bao gom trong gia trj ghi s6 cua khofin dau tu.

(n)

(i) Nguyen gid

Tai san c6 djnh hau hinh dtrqc the hitn theo nguyen gia trir di gifi trj hao mon Itly ke. Nguyen gifi tai san c6 djnh huhu hinh bao gom gifi mua, thu nhap khau, cfic loaf thue mua hang khong hoan loi va chi phi lien quan truc tiep de dtra tai san den vj tri va trong dial hoot ding cho muc dich six dung da du kien. Cfic chi phi phat sinh sau khi tai san co dinh huh hinh da dim vao hoat d6ng nhu chi phi sira chaa, bao dtrOng va dai tu duqc ghi nhan vac) bfio cao.ket qui hoat Ong kinh doanh nhat trong nam ma chi phi phat sinh. Trong cfic truong hop c6 the chirng minh mit each re' rang rang cfic khoan chi phi nay lam tang lqi ich kinh to trong ttrang lai du tinh thu &roc tir vitc sir dung tai san co djnh hilu hinh vuot tren mirc hoot demg tieu chuAn theo nhu dinh gifi ban du, thi cac chi phi nay duct win hOa nhu mit khoin nguyen gia tang them cua tai san c6 djnh hau hinh.

Khlau hao

IChAu hao duqc tinh theo phtamg phip du mg thing dua tren theri gian hiru dung trac tinh cua tai san co o djnh hau hinh. Thai gian hiru dung uac tinh nhu sau:

• nha cira, vat kien trim • may moc thief bj • phuang tin van chuyen • thief bj van phong • tai san c6 djnh khfic

5 - 50 nam 7 - 14 nam 6 - 10 nam 3 - 10 nam 3 - 10 nam

(o) Thi san co djnh vo hinh

(i) QuIen sci dyng din

Quyen sir dung dAt bao gem quyen sir dung dAt nhan chuyen nhuong hop phap.

Quyen sir dung &At co theri han dtrqc the hitn theo nguyen gifi trir di gia trj hao mon liiy ke. Nguyen gifi ban du dm quyen sir dung dAt bao gom gifi mua va cfic chi phi lien quan truc tier) tai vitc c6 &roc quyen sir dung elk KhAu hao &lac tinh theo phuong phi') duerng thing trong thiri gian tir 6 den 49 nam.

Quyen sir dung dAt vo thiyi han dtroc the hitn theo nguyen gia va ;cling phin b6. Nguyen gifi ban du cua quyen sir clung dAt bao gem gifi mua va cfic chi phi lien quan true tiep ten vite c6 dtroc quyen sir dung

Thi san co dinh hum hinh

26

Ngin hang Thtrung mai CO phan Phat trie'n Thinh phO HO Chi Minh Too nha HD Tower, S6 25 Bis Nguyen Th1 Minh Khai Quan 1, Thanh ph6 Ho Chi Minh, Vi0 Nam Thuyet minh bao cao tai chinh hop nhat cho nam ktt thtie ngity 31 thang 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/TT-NHNN ?way 31 (hang 12 nam 2014 caa Ngan hang Nha nu& Viet Nam)

(ii) Phan mem may vi tinh

Gia mua phan mem may vi tinh ma phan mem may vi tinh nay khong phai la mat ba phan gin ket, phan cirng c6 lien quan thi duac von h6a va duac hach toan nhumOt tai san c6 dinh vo hinh. Phan mem may vi tinh &rot phan bo theo phucrng phap dtrang thang trong thai gian tir 3 den 8 nam.

Bat dr:ing san d'au ter cho thue

Nguyen giti

BAt Ong san dAu to cho thue duqc the hien then nguyen gia trir di gia tri,hao mon lay ke. Nguyen gia ban dau dm bat clang san dau tu cho thue bao , gia mua, chi phi quyen sir dung dAt va cac chi phi lien quan truc tiep den viec dua tai san den diet' kien can thiet de tai san c6 the hoat Ong theo cach thirc da du kien hal Tap doan. Cac chi phi phat sinh sau khi bat clang san dau to cho thue da dugc dua vio hoat Ong nhu chi phi sira chira va bao tri dtrqc ghi nhan vio bao cao ket qua hoat dOng kinh doanh hop nhat,trong !lam ma cac chi phi nay phat sinh. Trong cac twang hop c6 the chtrng minh mat each rO rangrang cac khoan chi phi nay lam tang Iqi ich kinh to trong twang lai du tinh thu duqc tir viec sir dung bat dOng san dau tu cho thue vuot tren mire hoat dang tieu chuan theo nhu danh gia ban dau, thi cac chi phi nay duqc von hoa nhtr m6t khoan nguyen gia tang them ctia bat Ong san dau tu cho thue.

Kheitt hao

KhAti ,hao &roc tinh theo plurcrng phap throng thAng dua tren thai gian him dung Lrac tinh cna bAt Ong san dau tu. Thai gian him dung trac tinh nhu sau:

• nha cira 10 - 40 nam

BAt (Icing san dAu tu la quyen sir dung dAt vo thai han khong &Ric phan ba.

Thanh

Lai hoac to phat sinh do thanh IS/ bAt dOng san dAu tu cho thue dtrqc xac dinh bAng s6 chenh lech gia so tien thuan do thanh 1St vai gia trj con lai cua tai san va &nye ghi nhan la thu nhap khac hoac chi phi khac trong bao cao ket qua hoot dang kinh doanh hop nhAt.

Cac khoin nq Chinh phit va NHNNVN

Cac khoan nq Chinh phu va NHNNVN duqc the hien theo gia g6c.

(r) Tien girl vi vay cac to chin tin dung khac

Tien girl va vay cac to chirc tin dung khac ducc the hien theo gia gac.

(p)

(q)

27

Ngan hang Thuirng mai CO phan Phit trien Thhnh phO HO Chi Minh Toa nhil HD Tower, SO 25 Bis Nguyen Th1 Minh Khai Quail 1, Thanh phO HO Chi Minh, Vi4t Nam Thuyet minh bio cio thi chinh hop nhitt cho nam ket that oghy 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Mang to

so 49/2014/7T-MINN ngdy 31 (hang 12 nom 2014 ctia Ngan hang Nha war Viet Nam)

(s) Tien gni cua khach hang

Tien giri cua khach hang duqc the hien theo gia gOc.

(t) LJy that va ngulin von uy thfic

Cac khoan nhan uy thfic dm Tap doan chiu rui ro la cac khoin nhan tai trq, uy thic du tu, cho vay de sir citing theo cac mkic dich chi dinh, Tap doin co trach nhiern hoin tra von nay khi den han. Tap doin ghi nhan so von nhan duqc la mOt khoan von tai trq, iiy iliac du tu, cho vay (long th6i ghi nhan cac hoot dOng dau tu, cho vay vao bao cao tai chinh hqp nhat cita Tap doin.

(u) Ph& hanh gigy to ce gia

Phat hanh giAy t6 co gia &lac the hien theo gia g6c. Gia g6c cua giAy t6 co gia da Oat hanh bao g6m • A

SO ten thu duqc tir viec phat hanh trir di cac chi phi true tiep co lien quan den viec Oat hanh.

(v) Phai tra khac

Cac khoin phai tra khic duqc the hien theo gia g6c.

(w) Du phong

MCA khoan du phong ngoai trir cac khan du phonf duqc trinh bay tai Thuyet minh 3(d), 3(f), 3(g), 3(h), 3(i), 3(j), 3(k) va 3(l) duqc ghi nhan ney, do ket qua cua mgt su kien trong qua khir, Tap doan co nghia vN phapljt hien tai hoc lien dai CO the u6c tinh m6t each ding tin cay, IA chic chin se lam giam sat cac lqi ich kinh 4 trong tucmg lai de thanh Wan cac khoan nq phai tra do nghia vp do. Khoan du phong duqc xac dinh bang each chiet khau (fang tien du kien phai tra trong tucmg lai vai tj, 14 chiet khau tnrac thug phan anh dinh gia cua thi tnrong 6 th6i diem hien tai ve gia tri th6i gian cua tien va rui ro cp the dm khoin nq do.

TT' cap WI vifc via bao ham that nghifp

Theo BO lust Lao TOIL Viet Nam, khi ngtr6i lao d6ng lam viec cho Tap doan tir 12 thang to. len ("ngtrai lao dOng du dieu kien ") tu nguyen cham dirt hop (icing lao d6ng cua minh thi ben sir citing lao d6ng phai thanh Wan tien trq cap thoi viec cho nhan vien do tinh dua tren so nam lam viec tinh den 31 thang 12 nam 2008 va mire ltrang binh quan cua ngtrai lao d6ng trong 6 thing lien ke fru& thai diem thoi viec cua ngutti d6. Truac ngay 24 thang 10 nam 2012, du phong trq cap thoi viec duqc lap tren co sir mire ltrang hien tai cua nhan vien va thai gian ho lam viec cho Tap doin.

Ngay 24 thang 10 'tam 2012, B6 Tai Chinh ban hanh Th6ng to s6 180/2012frT-BTC ("Thong tu 180") htrang din xir 15, tai chinh ve chi trq cap mat viec lam cho ngu6i lao Ong tai doanh nghiep. Thong tu nay quy dinh rang khi lap bao cao tai chinh nam 2012, nett ngutm quy du phong trq cap mat viec lam cua doanh nghiep con s6 du, doanh nghi'ep phai hach wan tang thu nhap khac trong nam 2012 IA khong &cm chuyen so du guy sang !tam sau sir dking. Theo do, Tap doan da hoin nhap so du du phong trq cap thOt viec. Viec thay d6i chinh sach ke toan nay duqc ap citing phi hOi to tir nam 2012.

Theo Luat Bao hiem Xa h6i, ke tir ngay 1 thang 1 nam 2009, Tap doan va cac nhan vien phai (long vac, quj, bao hiem that nghiep do Bao hiem Xa hOi Viet Nam quart ly. Bao hiem that nghiep do Tap doan dOng cho th6i gian lam viec cua nhan vien duqc ghi nhan vao chi phi trong bao cao ket qua host dOng kinh doanh hqp nhat khi Oat sinh.

Tien dOng bao hiem that nghi'e'p duqc ghi nhan nhu m6t phan dm chi phi Luang va cac chi phi lien quan tren bao cao ket quit hoot d6ng kinh doanh hop nhat.

28

Nein hang Thtrorng mid a plan Phit trien Thanh phi HO Chi Minh Ton nha HD Tower, S6 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh ph6 HO Chi Minh, Vift Nam Thuyet mink bio cio tai chinh hcrp nhit cho nam kit fink nay 31 thing 12 niim 2016 (tiep theo)

Miu B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/77'-NHNN ngay 31 (hang 12 nOm 2014 cua Ngan hang Nha way Viet Nam)

(x) Thue

Thue thu nhap doanh nghiep tinh tren lqi nhaan hoac to cua ky ke toan bao g6m thud thu nhap hien hanh va thud thu nhap hoan loi. Thud thu nhap doanh nghiep duqc hi nhan trong bao cao,ket qua hoot &Ong kinh doanh hop nhit ngooi trir truing hop c6 cac khoan thue thu nhap quan den cac khoan mvc duqc ghi nhan thang vao von chi; sa hire, thi khi do cac khofin thue thu nhap nay ding duoc ghi nhan thang vao von chi sec

Thud thu nhap hien hanh la khofin thud phai nOp dua tren thu nhap chit' thud trong ky ke toan nam, sir dvng cac mac thue suit co hieu luc toi ngay kit thac ky ke toan nam, va cac khoan dieu chinh thud phai nOp lien quan den nhiing nam truck.

Thue thu nhap hoan loi duce tinh theo phuang phap bang can d6i ke toan cho cac chenh loch tom th6i gift gia trj ghi so cho mvc dich bao cao chinh va gia trj sir dung cho mvc dich tinh thue cua cac khoan mvc tai sin va nq phai tra. Gia tri cua thue thu nhap hoan loi dirge ghi nhan diva teen each thirc dtr kien thu hoi hoac thanh toan gia trj ghi so cua cac khoan mvc tai san va no phai tTa sir ding cac mac thus suit c6 hieu lire hoac co ban co hieu Itrc toi ngay kit thac ky ke wan nam.

Tai san thue thu nhap hoan loi chi duqc ghi nhan trong phom vi chic chin co du lqi nhuan tinh thud trong tucmg lai de tai san thue thu nhap nay co the sir ding &loc. Tai san thud thu nhap hoan loi duqc ghi giam trong phom vi khong con chic chin la cac lqi ich ve thud lien quan nay se sir ding duqc.

(y) Von

(i) Van ca phan

Co phieu ph6 thong &roc phan loci la von chi sa him. Cie chi phi phat sinh lien quan true tiep den vide phat hanh c6 phieu ph6 thong duoc ghi nhan nhu mOt khoan giam trir vao von chit soy hire.

(ii) Th(Ing du. van co phan Khi nhan duqc tien mua c6 phieu tir cac c6 long, chenh loch gift gia phat hanh va menh gia c6 phieu duqc ghi nhan vao tai khoan thang du von co pilaf) trong von cha sir hau.

(iii) Co philu quy" • A Khi Tap down mua loi c6 phieu (IA phat 'firth chinh Tap doan ("c6 phieu quy"), tong so tien thanh

toan, bao g6m cac chi phi lien quan true tiep den vide mua loi CO phieu quji, se ghi giam vao von clui sa hau.

Khi cac co phieu quy nay duqc tai phat hanh sau do, s6 tien nhan duqc se duqc ghi nhan la khoan tang von chi, So hfru va chenh loch giaa gia tai phat hanh va gia ghi s6 cua co phieu quy dugc ghi nhan vao tai khoan thang du von co phan.

29

Ngiin hang Thum mai CO phOn Phit trien Thanh plui HO Chi Minh Tea filth HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thinh phO HO Chi Minh, Vi0 Nam Thuyet minh bio cio tai chinh hop nhat cho nam ket thic ngay 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/7T-NHNN ngay 31 thcing 12 nam 2014 cua Ngein hang Nha fluor Viet Nam)

(z) Cic quj, thy frit

(0 Quy dy- ter bat bufic

Nem hang Nit HD SAISON . A X Theo Nghj dinh so 57/2012/ND-CP do Chinh Viet Nam ban hanh ngay 20 thing 7 nam 2012 ve

chS dO tai chinh dOi vii cac to chirc tin dung, Ngan hang va HD SAISON phai trich lop cac quy nhu sau tarot khi phan phi lqi nhuan:

Phan bto hang nam SO du tOi da

Quy du tra 130 sung von dieu le

5% lqi nhuan sau thus 100% On dieu le Quy du phong tai chinh

10% lqi nhuan sau thud 25% von dieu le

Quy du phong tai chinh dung de bii dip phAn con lai dm nhiing tem thit, thiet hai ve tai san xay ra trong qua trinh kinh doanh sau khi da duqc bit dap bang fiat bOi thu&ng dm cac to chirc, ca nhan gay ra ton that, dm to chirc bao hiem va sir dung du phong trich lap trong chi phi; sir dung cho cac muc

) dich khac theo quy djnh dm ,phip lust. Cac quy dkr nit bat buOc nay kh8ng duqc pile') phan ph8i va duqc ghi nhan nhu la mOt phan dm von chu ser hitu.

HD AMC

Theo Th8ng to so 27/2002/17-BTC do BO Tai chinh ban hanh ngay 22 thong 3 nam 2002, viec trich lap cac quy du nit bit buOc duqc thuc hien theo cac quy dinh ap dung cho Ngan hang nhu mo to a ten.

Quy khen thuffrng va phtic 19i

Quy khen thuang va phuc lqi khong do phi') lust quy djnh va duqc phep phan phi het, chit yeu dtrqc dung de chi tra cho can b0, ding nhan vien cua Tap doan. Quy khen thuong va ph& lqi dtrqc trich lap tir Iqi nhuan sau thue theo quyet dinh cua Dai hOi dong Co clang cua Ngan hang va dirqcyhi nhan trong nq phai tra dm Tap doan. TS, le trich lap do Dai hOi dOng CO (long cua Ngan hang quyet dinh.

Cdc quy dy• tra khdc

Cac quy du trii khfic bao gOm quy dAu to phat trien va cac quy khac dtrqc trich lap tir lqi nhuan sau thus cua Tap doan theo quy& dinh cua Dai hpi dOnf CO dong cua Ngan hang. Cac quy du tra nay khong do phap lust quy dinh, duqc phep phan phOi het va duqc ghi nhan nhu la mgt phin cua von chu so. ban.

(aa) Cac chi tieu ngoai bang can doi ke toan

Cdc cam kit va na tiem i'm

Tai tirng thai diem, Tap doan có cac cam ket cep tin dung chua thuc hien. Cac cam kect nay a &red dang cac khoan cho vay va thou chi da dtrqc phe duyet. Tap doan ding cung cap cac bao Faith tai chinh va thu tin dung de bao lanh viec thuc hien hqp &mg cao khach hang dOi voi ben thin ba. Cam ket va cac khoan nq tiem tang có the dao han Ult.& khi giai ngan inOt ph'in hoac toan b0 cac khoan da cam kSt. Do do cac khoan cam ket va nq tiem an nay khong nhAt thiet phan anh luong Itru chuyen tien to du kien trong Wong lai.

30

NOD hang Thturng mai a phin Phat trien Think phi HO Chi Minh Tba nha HD Tower, Si 25 Bis Nguyen Thi Minh Khai Quin 1, Thinh phi') HO Chi Minh, Viet Nam Thuyet minh bio cao tai chinh hap nhsit cho tam ket thtic ngiy 31 thing 12 nim 2016 (tiep theo)

Miu B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/77-NHNN ngay 31 Mang 12 nam 2014 cua Ngan hang Nha mror Viet Nam)

(bb) Thu nh#p Lii

Tap doin ghi nhan thu nhap lai tren co so dOn tich, ngoai trir tin lai tir cac khoin nq duoc phan loci tir Nhom 2 den Nhom 5 dtroc trinh bay tai Thuy'et minh 3(g). Khi m6t khoin no dtroc phin loci tir Nhom 2 den Nhom 5 dtroc trinh bay tai Thuyet minh 3(g) thi s6 lai du thu duce xuAt loan va dtrqc ghi nhan ngoai bang. Thu nhap lai cua cac khoan nq nay dtrqc ghi nhan vao bao cao ket qua hoot grng kinh doanh hop nhAt khi thu dtrqc. Thu nhap lai &roc ghi nhan theo tj, la tuang ling veri then gian dua tren so du gOc va lai suit ap dung.

(cc) Chi phi lai

Chi phi lAi dtroc ghi nhan trong bao cao ket qua hoot Ong kinh doanh hop nhAt ten ca sir dim tich. Chi phi lai dtroc ghi nhan theo tj, le strong Ong vcri theri gian dtra ten sir du gOc va lai suit ap dung.

(dd) Thu nh#p tir hoot dOng dich vy

Thu nhap tir hoot d6ng djch vu bao girm phi nhan dtroc tir djch vu thanh toin, djch vu bao lanh, djch vu ngin quj, va cac djch vu khac. Thu nhap tir hoot d6ng djch vu duce ghi nhan trong bio cao ket qua hoot d6ng kinh doanh hop nhAt tren ca sa dim tich.

(ee) Chi phi ho#t gong dich vy

Chi phi hoot d6ng djch vu duqc ghi nhan trong bfio cao ket qua hoot d6ng kinh doanh hop nhAt khi Oat sinh.

Thu nh#p co ttirc

Co ttic dtroc ghi nhan vao bfio cao ket qua hoot d6ng kinh doanh hop nhat khi quytn nhan co tire dm Tap doin dtroc xfic lap.

CO dm bang c6 phieu va cac co phieu thtremg nhan &roc khong dirge ghi nhan la thu nhap va Tap down chi cap nhat va theo dOi so luong co phieu tang them. CO tire nhan ducrc lien quan den giai down truck khi mua khoan dau tu duqc ghi giam vao gifi trj ghi so cua khoin dfiu tu.

Cie khoin thanh town tien thue hoot dOng

Cfic khoin thanh town tian thue hoot d6ng duoc ghi nhan tren bao cao ket qua hoot ding kinh doanh hop nhfit theo phtrang phfip duerng thang dua vao thei han dm hop dong thue. Cac khoin hoa hOng di thue da nhan duoc ghi nhan tren bfio cao ket qua hoot &Ong kinh doanh hop nhat nhu m6t b6 phan hop thanh cua tong chi phi thue.

(hh) Csic ben lien quan

Cac ben &roc coi la ben lien quan cua Tkip doin neu mert ben có khi nang, truc tiep hoac gian tiep, kiem soot ben kia hoac gay firth Wang ding ke teri ben kia trong viec ra cac quyet djnh tai chinh va hoot Ong, hoac khi Tap doin va ben kia cling chiu su kiem soot chung hoac anh huerng (tang ke chung. Cac ben lien quan co the la cac ding ty hoac cac ca nhan, bao gOm ca cac thanh vien gia dinh thin can cua cac ca nhfin dtroc coi la lien quan.

(fl)

(gg)

31

Ngin hang Thum mi CO phan Pluit trien Thinh ph6 HO Chi Minh Tait nhh HD Tower, So 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh OS H6 Chi Minh, ViOt Nam Thuyet minh bio cio tai chinh hop nhit cho nam ket thac ngity 31 thing 12 ram 2016 (tiep theo)

Mau B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/77-NI-INN ngay 31 thcing 12 nam 2014 ctia Ngan hang Nha may Viet Nam)

(ii) Lai teen co phieu

Tap doan trinh bay lai ca ban va lai suy giam tren c6 phieu (EPS) cho cac c6 phieu ph6 thong. Lai ca bin tren co phieu dtrqc tinh bang cach lay !Ai hoac 18 thu8c ye co dong ph6 th8ng cua Ngan hang, sau khi tra di phAn quy khen thtrimg va ph& lqi duqc trich lap trong nam, chia cho so lucmg co phieu pito thOng binh quan gia quyen km Wirth trong nam. Lai suy giam tren co phieu duqc xac djnh bang cach dieu chinh lai hoac 18 thu8c ve c6 dOng ph8 thong va s6 ltrqng co phieu ph6 thong binh quan dang ltru hitnh c6 tinh den cac anh Wang dm co phieu pito thong tiem

Ban cao hi) phan

Mqt b8 ,phan can bao cao la mgt hqp phAn c6 the xac djnh rieng dm Tap doin tham gia vao vigc cung cap cac san pham ho#c djch viii lien quan (b8 phan chia theo hoot d8ng kinh doanh), hoac cung

• cap san pham hoac d jch vti trong mgt moi truong kinh to co the (b8 phan chia theo yang dja 1j,), moi b8 phan nay chju rui ro va thu duqc lqi ich khac b*vai cac b4 ph#n khac. Mitt bao cao b8 phan chinh yeu dm Tap doan duqc chia theo khu vuc dja ly va mau bao cao b8 phan this yeu duqc chia theo hoot dOng kinh doanh.

(kk) Phan loyi cac cong cy tai chinh

Nhim moc dich duy nhAt la cung cap cac thong tin thuyet minh ve tam quan tr9ng ctia cac Ong co tai chinh dOi vii tinh hinh tai chinh va ket qua hoot &Ong kinh doanh cua Tap doan va tinh chat va mac dp rui ro phat sinh tir cac cong co tai chinh, Tap doin phan loci cac cong cu tai chinh nhu sau:

(i Teri urn tai chinh

Tai son tai chinh duvc xac djnh theo gia trj hap If , thong qua bcio cao idt qua hoot &Ong kinh docmh

Tai sin tai chinh duqc xac djnh theo gia trj ho sly thong qua bao cao ket qua hoat Ong kinh doanh la mgt tai san tai chinh them man m(St trong cac dieu kiOn sau:

• Tai san tai chinh duqc Tap doan phan loci vao nh6m nam gia de kinh doanh. Tai san tai chinh dtrqc phan loci vao nhom nam gia de kinh doanh, new

- tai san dtrac mua chit yeti cho moc dich ban loi trong theri gian ngin; - c6 bang chUng ve vi#c kinh doanh cong co d6 nham moc dich thu lqi ngan han; hoac - la cling co tai chinh phai sinh (ngoai trir cac cong co tai chinh phai sinh duqc xac djnh la mgt

hqp dong bao lanh tai chinh hoac mgt cong co phong ngaa Haw hiOu qua).

• Tai the(' diem ghi nhan ban dtiu, Tap doan xep tai san tai chinh vao nhom duce xac dinh theo gia tri hqp ly thong qua bao cao ket qui hoat dOng kinh doanh.

Cac khorin dau to ruim girt din ngity dcio hgn

Cac khoan dlu to rim ia den ngay dao han la cac tai san tai chinh phi phai sinh vii cac khoin thanh toan co djnh hoac co the xac djnh va c,6 ky dao han c6 djnh ma Tap doin coy djnh va co khi nang gia den ngay dao han, ngoai

• cac tai san tai chinh ma tai th6i diem ghi nhan ban dAu da dtrqc xep vao nhom &Km xac djnh theo gia trj hop lY thong qua bao cao ket qua hoat Ong kinh doanh;

• cac tai san tai chinh da duqc xep vao nhom salt sang de ban; va • cac tai san tai chinh them man djnh nghia ye cac khoan cho vay va phai thu.

32

Ngan hang Thirong mai CO Olin Phat trien Thanh phO HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quan 1, Thanh phO HO Chi Minh, Viet Nam Thuyet minh bac) cao tai chinh hy -p nhat cho nam ket thtic ngay 31 tilling 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong tic

so 49/2014/7T-NHNN ngay 31 thong 12 nam 2014 clic, Ngiin hang Nha work Viet Nam)

Cac khocin cho vay va phai thu

Cac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh vOi cac khoan thanh toan dinh hoc c6 the xac dinh va khong dugc niem yet tren thi twang, ngoai trir:

• cac khoan ma TAp doan coy dinh ban ngay hoc se ban trong Wong lai gan dugc phan lc* la tai san nam giu vi muc dich kinh doanh va cac khoan ma tai theri diem ghi nhAn ban dAu dugc TAp doan xep vao nhom dugc xac dinh theo gia tri hop 1j, thong qua bao cao ket qua hoat dOng kinh doanh;

• cac khoan dugc TAp doan xep vao nhOm san sang de ban tai thai diem ghi nhAn ban &Au; hoc • cac khoin ma TAp doan co the khong thu hoi dugc phan Ion gia tri dau tu ban dau, khOng phai do

suy giam chat Itro-ng tin dung, va dugc phan loai vao nh6m san sang de ban.

Tai san tai chinh san sang de ban

Tai san tai chinh san sang de ban la cac tai san tai chinh phi phai sinh dugc xac dinh la san sang de ban hoc khong dugc phan loai la:

• cac khoan cho vay Va phai thu; • cac khoan dAu tu nam Oa den ngay dao han; hoAc • cac tai san tai chinh dugc xac dinh theo gia tri hgp 15, thong qua bao cao ket qua hoat Ong kinh

doanh.

(ii) Np. phiii int tai chinh

No phai Ira tai chinh duoc xac cljnh theo gia tri hop lY timing qua hao cao ket qua hoat clang kinh doanh

Ng phai tra tai chinh dugc xac dinh theo gia tri hop 15 thong qua bao cao ket qua host Ong kinh doanh la met khoan ng phai tra tai chinh thoa man met trong cac dicu kien sau:

• Ng phai tra tai chinh dugc TAp doan phan loai vao nhom nam giir de kinh doanh. Ncr phai tra tai chinh dugc phan loai vao nhom nam giir de kinh doanh, net,:

- dugc too ra chid yeu cho muc dich mua lAi trong thOi gian ngin; - c6 bang chting ve viec kinh doanh cong cu d6 nhim muc dich thu lgi ngan han; hoc - la cong cu tai chinh phai sinh (ngoai trir cac ding cu tai chinh phai sinh dugc xac dinh la mot

hop Ong bao lanh tai chinh hoc met cong cu phong ngira riti ro hieu qua).

• Tai thOi diem ghi nhAn ban dAu, TAp doan xep nq phai tra tai chinh vao nhom dugc xac dinh theo gia tri hop 15, thong qua bao cao ket qua hoat Ong kinh doanh.

No phcii Ira tai chinh claw xac dinh theo gia tri phcin ho

Cac khoan no phai tra tai chinh khong dugc phan loai vao nhom ng phai tra tai chinh dugc xac dinh theo gia tri hgp 15 thong qua bao cao ket qua hoat deng kinh doanh se dugc phan loai vao nhom cac khoan nq phai tra tai chinh dugc xac dinh theo gia tri phan bo.

Viec phan loai cac cong cu tai chinh ke tren chi nhatn muc dich trinh bay va thuyet minh va khOng nhom muc dich mO ti phucmg phap xac dinh gia tri cita cac ding cu tai chinh. Cac chinh sach ke toan ye xac dinh gia tri ctia cac cong cu tai chinh dugc trinh bay trong cac thuyet minh lien quan khac.

(II) SO dtr bing khong

Cac khoan muc hay so du dugc quy dinh trong Thong tu so 49/2014/TT-NHNN do NHNNVN ban hanh ngay 31 thong 12 nam 2014 ma khong dugc the hien trong bao cao tai chinh hop nhat nay thi dugc hieu la co so du bang khong.

33

4. Tien mit, yang

Tien mit bang VND Tien mit bang ngoai to Ving

31/12/2016 TriOu 'VND

31/12/2015 Tri0 VND

674.017 639.509 952.494 820.147

9.499 12.751

1.636.010 1.472.407

Ngan hang Thirong mai Co phOn Phit trien Thanh ph6 HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh ph6 HO Chi Minh, Viet Nam Thuyet minh bao cio tai chinh him nhit cho nam ket thfic ngay 31 thing 12 nam 2016 (tiep theo)

MAu B05/TCTD-HN (Ban hanh theo Thong tir

so 49/2014/7T-NHNN ngciy 31 thcing 12 nom 2014 ctia Ngan hang Nha mar Viet Nam)

5. Tien giri tai Ngfin hang Nha man Viet Nam Tien giri tai NHNNVN bao gom quj, du trir bit buec vi tai khoan tien giri thanh town.

Theo quy dinh cua NHNNVN ye du tit bit buic, cic npn hang duqc phep duy tri met so du thi Wei tai tai khoan du tilt bit buec. SO du binh quan dy tit bat buec hang thing phai khong duqc thap hcm tY Fe du tar' bat buec nhan Yeti binh quail so du tien girl dm thing truck tai Tip doan nhu sau:

Tien giri tai Tlap doin

S6 du tien gui binh quill thing truac

Khach hang: • Tien giri bang ngoai to c6 ky han duai 12 thing • Tien giri bang ngoai tg c6 ky han tir 12 thing tra len • Tien giri bang VND c6 ky han duai 12 thing • Tien girl bang VND c6 ky han tir 12 thing tre len

To char tin dyng nuor ngoai: • Tien giri bang ngoai tg

TS, 10 dir trill bit but5c 31/12/2016 31/12/2015

8%

8% 6%

6% 3%

3% 1%

1%

31/12/2016 31/12/2015 Tri0 VND TriO VND

Tai kiran tien giri thanh town vi quj , dv trir bit bui)c • Bang VND 2.361.550 2.493.820 • Bang USD 27.752 248.565

2.389.302 2.742.385

34

Nein hang Thirorng mui Co plan Phat trien ThanhphO HO CM Minh Tea nha HD Tower, SO 25 Bis Nguyen Tb1 Minh Khai Quin 1, Thanh phO HO Chi Minh, ViOt Nam Thuyet minh bio cio tai chinh hqp nhgt cho nim ket thic ngly 31 thing 12 nom 2016 (tiep theo)

Mau B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NHNN ngeol 31 thong 12 nclm 2014 cita Ngcin hang Nita nu& Viet Nam)

6. Tien girl va cho vay cac to chtk tin dung khac

Tien girl tai cac to chin tin dung Milk

Tien girl khong ky han • Tien gfri khong kj, hgn bang VND • Tien girl' khong ky hgn bang ngogi to

Tien girl c6 kjf han

31/12/2016 Trifu VND

4.738.561 8.196.753

31/12/2015 Trqu VND

68.676 795.961

• Tien gfri co kj, hgn bang 'VND 3.036.000 4.553.620 a • Tien girl c6 kY han bang ngogi ter 1.361.558

15.971.314 6.779.815 .4 • •

Du phong rui ro tien girl tgi cac TCTD khic (i) (103.620)

15.971.314 6.676.195

Cho vay cac to chin tin dung kink

• Cho vay bang VND 2.309.586 4.934.950 Trong do: chief khciu, tai chik khdu 624.586 89.950

• Cho vay bang ngogi ter 299.147 383.075

2.608.733 5.318.025

18.580.047 11.994.220

Phan tick chfit ltrqng dtr nq tien gui c6 ky han va cho vay cac to oink tin dung khac:

31/12/2016 Trieu VND

31/12/2015 Trieu VND

Nh6m 1 - Nq du tieu chain 5.644.733 11.129.583 Nh6m 5 - Nq c6 kha rang mat vim 103.620

5.644.733 11.233.203

35

Nein hang Throng mai Co plan Phsit trien Thanh ph6 HO Chi Minh Tea nha HD Tower, S6 25 Bis Nguyen Thj Minh Khai Quin 1, Thinh plui HO Chi Minh, Vik't Nam Thuyet minh boo coo tai chinh hap nhit cho nam ket thac ngay 31 thing 12 nam 2016 Op theo)

Mau B05/TCf D-HN (Ban hanh theo ThOng to

so 49/2014/7T-NINN ngay 31 thong 12 Wm 2014 ctia Ngan hang Nha mar Viet Nam)

(i)

Bien gong du phong rui ro tien giri tai cac to chirc tin citing khac trong nam nhu sau:

2016 2015 Tri0 VND Tri0 VND

SO du (eau nam Hoan nhap du phong trong nam Sir citing du phong trong nam

103.620 (450)

(103.170)

7.001 97.620 (1.001)

SO du cuo'i nam

103.620

7. Chtimg khoin kinh doanh

31/12/2016 31/12/2015 TriOu VND Trieu VND

(i)

Ch'ing khoin nq Chung khoan do cac to chirc kinh to trong nuac phat hanh (i)

Dv phong nal ro chung khoin kinh doanh Du phimg chung (ii)

Tinh tang niem yet dm az chimg khoan kinh doanh:

Chting khoin nq Chua niem yet

400.000 922.956

(3.063) (6.922)

396.937 916.034

31/12/2016 31/12/2015 Triu VND Tri§u VND

400.000 922.956

(ii) Bien Ong dm du phong rui ro chimg khoin kinh doanh trong nam nhu sau:

2016 2015 Tri0 VND Tri0 VND

SO du du ram

6.922 Trich lap du phong trong Warn

6.922 Hoan nhap du phong trong nam

(3.859)

SO du cuoi nam 3.063 6.922

36

Nein hang Thirang mai CO phan Mit trien Thinh phi') HO Chi Minh Tda nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Qu'in 1, Thanh phO HO Chi Minh, Vi0 Nam Thuyet minh hi° coo tai chinh hop nhit cho nam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)

Mau B05/TCTD-HN (Ban hanh theo Thong to

49/2014/7T-NHNN ngay 31 thcing 12 nam 2014 ctia Ngan hang Nhit nu& Viet Nam)

8. Cac ding cu tai chinh phai sinh va cac tai san tai chinh khic

Tai ngity 31 thang 12 nam 2016 Tong gia tri ciia hqp ding (theo ty gia tai

ngay hien hyc hqp den)

Tong gia tri ghi so ke toan (theo tjr gia tai ngay 31

thing 12 nam 2016) Tai san Cling nq

Trieu VND Trieu VND Trieu VND

Cling cut tai chinh phai sinh tien tg ■ Giao ditch ky han tien ts

3.245.203

2.747 • Giao dich hoan doi tien to

16.069.782

13.942 20.521

19.314.985 13.942 23.268

Tai nay 31 than& 12 nam 2015 Tong gia tri cua hqp Tong gia tri ghi se ke toan thing (theo ty gia tai (theo ty gia tali nay 31

ngay hieu hie hqp ding) thing 12 aim 2015) TM sin Cling nq

Trieu VND Trieu VND Trieu VND

Cling cu tai chinh phai sinh tien tg ■ Giao ditch ky han tien to 4.347.810 17.556 7.384 ■ Giao Bich hoan dOi tien tg 1.996.203 28.872

6.344.013 46.428 7.384

37

Nein hang Thuorng mfi C6 plan Phat trien Thanh ph6 H6 Chi Minh Tim nhl HD Tower, So 25 Bis Nguyen Thi Minh Khai Quasi 1, Thanh ph6 HO Chi Minh, Vift Nam Thuyet minh blo cao di chinh hqp nhAt cho nam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)

9. Cho vay khach hang

Cho vay cac to chirc kinh to va ca nhan trong mac Cho vay chiet khau thtrong phieu va cac giAy to, co gia Cho vay thau chi va the tin dung Cho vay dOi vai cac to chtic, ca nhan ntrac ngoai

Phan tich chat ltrqng du nq cho vay khach hang nhu sau:

Nile= 1 - Nq du tieu chuan Nhom 2 - Nq can chii y Nhom 3 - Nq dtrai tieu chuan Nhom 4 - Ng nghi ng6 Nhom 5 - Nq có kha nang mat von

Miu B05/TCTD-HN (Ban hanh theo Thong At

so 49/2014/TT-MINN ngay 31 thing 12 nclm 2014 cua Ngcin hang Nha nu& Viet Nam)

31/12/2016 Trifu VND

31/12/2015 Trifu VND

78.850.738 53.810.428 3.059.047 2.298.677

294.007 422.799 20.580 26.931

82.224.372 56.558.835

31/12/2016 Trifu VND

31/12/2015 Trifu VND

79.734.077 54.474.049 1.291.514 1.187.695

376.621 288.405 460.699 335.861 361.461 272.825

82.224.372 56.558.835

Phan tich du nq cho vay khach hang theo thei han cho vay nhtr sau:

31/12/2016 31/12/2015 Trifu VND Trifu VND

Nq ngan han 34.052.485 22.060.108 Nq trung han 29.487.894 20.162.349 Nq dai han 18.683.993 14.336.378

82.224.372 56.558.835

38

Ngfin hang Thuring moi CO phOn Phit trien Thanh ph6 H6 Chi Minh Tea nha HD Tower, S6 25 Bis Nguyen Thj Minh Khai Quail 1, Thinh ph6 HO Chi Minh, Vitt Nam Thuyet minh bio cio tai chinh hop nhit cho nam ket thic ngity 31 thing 12 nam 2016 (tiep theo)

Miu B05/TCTD-HN (Ban hinh theo Thong to

so 49/201417T-NHNN ngeiy 31 thcing 12 nom 2014 czia Ngcin hang Nha fluor Viet Nam)

Phan tich du nq cho vay khich hang theo dal Wong khich hang vi theo loci hinh doanh nghiep nhu sau:

31/12/2016 Tri§u VND

31/12/2015 Tri§u VND

Cong ty ca phin khic 26.970.387 15.852.643 Cong ty TNHH khfic 13.072.900 9.552.151 Cong ty TNHH nhi more 100% 1.979.449 850.032 Ha kinh doanh 1.276.613 692.517 Doanh nghiep to nhan 883.170 730.956 Cong ty nhi nuorc khic 513.032 604.735 Cong ty co phin nhi nuoc 408.783 182.910 Doanh nghiep co von dau to ntr•:!rc ngoai 332.240 422.873 Hop tic xA 23.708 17.106 Khac 34.668 64.477 Ca nhan 36.729.422 27.588.435

82.224.372 56.558.835

Phan tich du rig cho vay khich hang theo nglinh nghe kinh doanh nhu sau:

Hoot &Ong lim thue cic cong viec trong cic hp gia dinh, sin xuit sin pham vit chit vi djch vo tu tieu dung cua ha gia dinh Xfiy dung Hoot Clang kinh doanh bit clang sin Cong nghiep the bien, the too Dich vo km trit vi An tiong Ming nghiep, lam nghiep va thuy sin Sin xuat va phan phoi dien, khi dOt, ntrac ming, hai nu& va dieu haa khong khi \tin tai kho bAi Bin buon va bin le, sira chaa o to, mo to, xe may va slang co khic Hoot dOng tai chinh, ngfin hang vi bio hiem Hoot clang dm Ding Cong sin, to chtic chink trj xa hpi, quin 15, nhi nuac, an ninh quOc phong, bao dim xa hai bit bksic Hoot clang hinh chinh va djch vu ho trq Thong tin vi truyen thong Hoot Ong chuyen mon, khoa hoc va cong nghe Giao chic vi dao too Cung cap ntrac, hoot dgng quail 15, va )(UV/ rac thii, nuac thai Khai khoing Nghe thuit, vui chcri vi giii tri Y 4 va hoot clang trq giup xa hai Hoot Clang djch vo khic

31/12/2016 Tri§u VND

31/12/2015 Tri§u VND

36.063.574 28.172.385 9.059.197 5.000.975 4.679.177 1.557.967 4.571.492 2.124.555 4.534.253 1.526.513 4.387.144 3.795.381

2.608.913 2.016.680 2.256.132 1.011.046 2.084.496 1.986.680 1.430.077 830.885

585.454 549.748 468.166 511.028 406.587 218.271 362.498 300.358 155.806 220.737 103.309 28.736 85.655 125.504 82.933 63.454 68.974 85.088

8.230.535 6.432.844

82.224.372 56.558.835

39

Nein hang Thuung mai Co pain That trien Thinh phi H6 Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quail 1, Thenh ph6 HO Chi Minh, Vi?t Nam Thuyet minh bao cao tai chinh hqp nhit cho nam ket thtic ngiy 31 thing 12 nam 2016 (tiep theo)

Mill B05/TCTD-HN (Ban hanh theo Thong to

sd 49/2014/7T-NHNN ngay 31 Mang 12 ndm 2014 cua Ngan hhng Nha why Viet Nam)

10. Dv phong 'lin ro cho vay khfich hang Dv phong rid ro cho vay khach hang bao Om:

31/12/2016

31/12/2015 Triu VND Tri§u VND

Dtr phong chung (i) Dv phong cu the (ii)

592.827 404.022 327.570 301.573

920.397 705.595

(1)

Bien Ong dv phong chung dm dv phong riti ro cho vay khach hang trong nam nhu sau:

2016

2015 Tri0 VND Tri§u VND

SC) du dau nam Trich lap dor phong trong nam (Thuyet minh 34)

SO du cuOi nam

404.022 274.628 188.805 129.394

592.827 404.022

(ii) Bien di5ng der pitting cu the dm der phong nil ro cho vay khich hang trong am nhur sau:

SO du cth nam Trich lap dtr phong trong nam (Thuyet minh 34) Dieu chinh trich lap dv phong nam truot (Thuyet minh 34) Sir dung dor phong trong nam Sir dung dir phong cho cac khoan nq dtrqc ban cho VAMC

2016 Tri§u VND

301.573 527.047

(501.050)

2015 Tri§u VND

208.978 380.177

105 (107.675) (180.012)

SO du cuOi nam

327.570 301.573

Tap doan da trich lap day dti dor phong rill ro theo dung quy djnh dm phip 144.

40

Ngin hang Thtrang mai Co phi!' Phit trien Thanh ph6 HO Chi Minh Tea nha HD Tower, SS 25 Bis Nguyen Thj Minh Khai Quin 1, Thenh ph6 Ha Chi Minh, Vi4 Nam Thuytt minh hi° cio tai chinh hop nhAt cho nam ket fink ngay 31 thing 12 aim 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngay 31 thong 12 nam 2014 clia Ngcin hang Nha nude Viii Nam)

11. Hoat Ong mua nq

31/12/2016

31/12/2015 TriOu VND Triu VND

Mua nq bang VND phong rui ro

Gia tri nq goc cua cac khoin nq da mua nhu sau:

8.690 8.690 (3.201) (3.201)

5.489 5.489

31/12/2016

31/12/2015 TriOu VND TriOu VND

Nq gtic da mua (i)

11.383

11.383

(i) Tai ngay 31 thang12 nam 2016 va nam 2015, cac khoan mua nq nay dtrqc phin logi la Nh6m 5 — Nq c6 kha ming mat von.

Bien ging dv phong rtii ro trong nam nhu sau:

2016

2015 TriOu VND Trifu VND

SO du dAu nam Trich Iftp dor phong trong nam (Thuyet minh 34) Sir dung du phong cho cac khoan nq duqc ban cho VAMC

3.201 43.004

(39.803)

SO du cuOi nam

3.201 3.201

41

Ngan hang Timing mai Co plan Phil trien Thanh Ott HO Chi Minh T6a nhit HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quail 1, Thanh pho HO Chi Minh, Vqt Nam Thuyet minh bio cio tai chinh hop nhit cho am ket thic ngiy 31 thing 12 nam 2016 (tiep theo)

12. Chung khoin (lit, fir

Chting khoin dliu hr sin sang de ban Ch'ing khoan nq • Ch'ing khoin Chinh phi, (1) ■ Chimg khan nq do cac TCTD khac trong nuerc phit hanh • Clang khoin nq do ac to chin kinh t6 trong nuac phit hinh Chting khoan von ■ Chimg khoin von do ac to chtic kinh to trong mr6c phit hinh

Dv phong rid ro chimg khoin sin sang a bin ■ Dkr phong giim gii (ii) ■ Dv phong chung (iii) ■ Dkr phong cv the (iv)

Ching khoin ditu hr gift den ngay ciao han (killing bao Om trai phieu 4,c bit do VAMC phat hanh) Ch'ing khoan nq ■ Till phieu Chinh phi' ■ Chimg khoan nq do cac TCTD khic trong mrac phit hanh ■ Chting khoan nq do cac to chin kinh to trong mac phit hinh

Miu B05/TCTD-HN (Ban hanh theo Theing to

so 49/2014/77-NHIVN ngay 31 (hang 12 nam 2014 ctia Ngdn hang Nha mar Viet Nam)

31/12/2016 Trieu VND

31/12/2015 Trieu VND

18.153.613 10.109.405 210.000

5.259.048 6.185.999

854.692 199.961

(91.220) (81.492) (35.474) (50.634)

(237.741)

23.902.918 16.573.239

6.291.729 12 2.500.000 1.500.000

498.940

8.791.729 1.998.952

Dkr phong rui ro chting khoin du to gifr den ngiy dao han ■ Dkr phong chung (v) (1.499) (3.740)

8.790.230 1.995.212

Trii phieu d4c bit do VAMC Oat hanh (vi) • Menh Oa trai phieu dac biet 2.229.084 3.012.652 ■ Dv phong trai phieu ac bit (661.141) (383.388)

1.567.943 2.629.264

TOng chfrng khoin dam ttr 34.261.091 21.197.715

(i) Tai ngay 31 thing 12 nam 2016, 'Op elan di' am co ac trait phieu chinh phi' có menh gia li 7.154.000 tri4u VND (31/12/2015: 4.429.000 trieu VND) cho cac khoin tien giri va vay cac TCTD khic (Thuyet minh 20(i)).

42

Ngin hang Thum mai Co plan Phit trien Thinh OS HO Chi Minh Tint nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thinh phO HO Chi Minh, Viet Nam Thuyet minh bio coo tai chinh hop nhit cho nam ket thtic nay 31 thing 12 nam 2016 (tiep theo)

Win B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NHArN ngay 31 'hang 12 nom 2014 act Ngan hang Nha mak Viet Nam)

(ii) Bien dOng du phong giam gia chirng khoan sin sang de ban trong nam nhu sau:

2016 Tri0 VND

2015 Trifu VND

Si du dau ram 81.492 115.526 Trich lap du phong trong nam (Thuyet minh 30) 9.728 55.966 Phan loci lei sang du to dai herr khac (Thuyet minh 13(ii)) (90.000)

S6 du cuoi nam 91.220 81.492

(iii) Bien dOng du phong chung chimg khoan sin sang de ban trong nam nhu sau:

2016 Trieu VND

2015 Tri0 VND

S6 du du lam 50.634 63.012 Hoan nhap du phong trong nam (Thuyet minh 30) (15.160) (12.378)

S6 du cuOi dim 35.474 50.634

(iv) Bien dOng du phong cu the chCmg khoan sin sang de ban trong nam nhu sau:

2016 2015 Tri0 VND Tri0 VND

S6 du disu nam Trich lap du phong trong nam (Thuy4t minh 30)

237.741

S6 du cueii nam 237.741

(v) Bien dOng du phong chung chirng khoan git1 den ngay dio hen trong nam nhu sau:

2016 Tri§u VND

2015 Tri§u VND

S6 du diu ram 3.740 5.514 Hoan nhap du phong trong nam (Thuyet minh 30) (2.241) (1.774)

SO du cuOi nam 1.499 3.740

(vi) Day la trai phieu dac biet do VAMC phat hanh nhim mua lei cac khoin nq )(Au dm Tap down voi tong gia trj nq gOc da duqc mua tai ngay 31 thing 12 nam 2016 la 2.863.490 trieu VND (31/12/2015: 3.700.059 trieu VND) va du phong rui ro cp the dA duqc Tap doan trich lap tai thoi diem ban cac khoan nq nay la 634.406 trieu VND (31/12/2015: 687.407 trieu VND). 136i vbi cac triti phieu dac biet nay, Tap down da trich lap citr phong theo quy djnh cua Thong to 19, ThOng to 14 va Thong to 08.

43

NOD hang Thirang ny Co phAn Phil tritn Thanh phi) HO Chi Minh Tba nha HD Tower, So 25 Bis Nguyen Th1 Minh Khai Quin 1, Thanh phi) HA Chi Minh, Vitt Nam Thuytt minh bio cao tai chinh hop nhAt cho nam Wet thic ngay 31 thing 12 nam 2016 Op theo)

Min B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NI-INN ngay 31 Chang 12 nam 2014 cull Ngrin hang Nhet mt.& Viet Nam)

Bien &Ong du phong trai phieu dac bitt do VAMC ph& hanh trong nam nhu sau:

SO du Tau nam Teich tip du phong trong Min (Thuyet minh 34)

Se; du cuOi nam

2016 Trieu VND

383.388 277.753

2015 Trieu VND

383.388

661.141 383.388

Phan tich chat Itrong chirng khoin duqc phan loci la tai sin c6 rni ro tin dung nlur sau:

31/12/2016 31/12/2015 Trieu VND Trieu VND

Nh6m 1 - Ng du tieu chuan 7.459.048 8.394.939 Nh6m 5 - Nq co kha !Ling mat vim 300.000

7.759.048 8.394.939

13. GO vein, diu tv dai han 31/12/2016 Trieu VND

31/12/2015 Trieu VND

Dau to dai han kit& (i) 495.945 530.192

Du phong giam gia dau to dai han khac (ii) (111.539) ( I 11.074)

384.406 419.118

44

Nan hang Thvang mai CO phin Phit trien Thanh phti HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phi') Ho Chi Minh, Vift Nam Thuyet minh hi° cio tai chinh hop nhit cho nom kat thtic ngay 31 thing 12 ohm 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHIVN ngay 31 thcing 12 nom 2014 csia Ngcin hang Nha mar Viet Nam)

1

1

(0 Chi tiet cac khohn du tu dai hon khac nhu sau: 31/12/2016

TS, If 31/12/2015

TS, If nem gie Gia gOc nam giir Gia gOc

% Tri0 VND % Trifu VND Dau tv vim cac to chirc tin dyng khic Ngan hang TMCP Ban Viet 0,63 18.697 0,63 18.697 Ngan hang TMCP Sai Gen Cong Thucmg 0,03 930 0,03 930

Diu fir vim cac to chirc kinh to Cong ty CO phAn DAu to Nhan Trach - NIC 9,85 300.000 9,85 300.000 Cong ty CO phAn Kinh Doanh Bit dOng son - Phat trien Nha Minh Ph6 (HDREAL) 8,25 66.000 8,25 66.000 Cong ty Co phAn Chimg khoan Dai Viet 7,20 45.000 7,20 45.000 Ging ty CO phAn Thucmg mai DAu khi Petechim 11,00 22.000 11,00 22.000 Trtrang Doi hoc Hea Binh 11,00 11.880 11,00 11.880 Cong ty Co phAn Dire Khai 25 11,00 10.287 11,00 10.288 Cong ty CO phin Hang khong Me Kong 8,40 9.000 8,40 9.000 COng ty CO phAn Quin ly Quy DAu tu Viet Nam 1,08 4.480 2,16 12.800 Cong ty CO phin Che bien thuy son Ut Xi 1,02 3.000 1,22 3.000 Cong ty CO phAn Chuyen mach Tai chinhQuOc gia Viet Nam (ten tru&c day là C6ng ty Co phAn The vb. Tin dung Ngan hang) 1,36 2.000 4,00 2.000 COng ty CO phAn Tap doin LOc Treii (ten truac day la Cong ty Co phAn Bao ve Thuc vat An Giang) 0,09 1.800 0,09 1.800 Quy bao lanh cho doanh nghie'p nho va vita 0,22 500 0,22 500 Cong ty bitch nhiem hau han Dao to nghiep vu Ngfin hang 4,29 371 4,29 371 Cling ty CP Thuy din Bic Ha 2,13 13.833 Cong ty CO phAn Ching khoan Phu Gia 3,05 7.473 Cong ty CO phAn Phat trien nha Bic Trung Nam 8,80 4.400 )1\

Cong ty CO phAn Djch vu Bao vg Ngfin hang 11,00 220 )1

495.945 530.192

(ii) Bien dOng du phong giam gia cac khoin dAu tu dai han khac trong nam nhu sau:

2016 Tri0 VND

2015 Tri4 VND

111.074 21.094 90.000

465 (20)

111.539 111.074

SO du dAu Phan loci Iii tit chirng khohn sin sang a bin (Thuyet minh 12(ii)) Trich lap du phong trong nam Hohn nhap du phong trong nam

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vi

Nein hang Thuirng mai CO plan Phit trien Thanh pho He Chi Minh Tan nha HD Tower, Se 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh phe HO Chi Minh, Vi§t Nam Thuyet minh hi° cio tai chinh hop nhfit cho nam ket thic ngay 31 thing 12 nim 2016 (tiep theo)

Mita B05/TC1'D-HN (Ban heath theo ThOng he

so 49/2014/17'-NHNN ngay 31 (hang 12 nom 2014 cita Ngan hang Nha mak Viet Nam)

16. BAt Ong sin au tir Nam ket thtic ngly 31 thing 12 nam 2016

Nguyen gil s

Nha cira, vat kien tric

Tri§u VND

Quyen sv dung (lit vo

theti ban Tri4u VND

TOng Tri4u VND

So du dau tam 10.523 54.461 64.984 Chuy& tir chi phi )(ay dung ca bin det dang 3.789 28.593 32.382 Thanh ly (713) (7.888) (8.601)

SO du cuOi nam 13.599 75.166 88.765

Gil tri hao mon My he SO du diu nam 146 146 Khau hao trong nam 275 275 Thanh 1S, (37) (37)

SO du cuOi nam 384 384

Gil tri con lai SO du dau nam 10.377 54.461 64.838 SO du cuoi nam 13.215 75.166 88.381

50

NgAn hang Thererng mai a phin'Phat trien Thenh phe HO Chi Minh Tea nhi HD Tower, So 25 Bis Nguyen Thj Minh Khai QuAn 1, Thinh pht HO Chi Minh, Viet Nam Thuyet mink bio cao tai chinh turp nhit cho niim ket thic ngiy 31 thing 12 nom 2016 Op theo)

Min B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngay 31 thcing 12 nam 2014 ctia Ngcin hang Nha fluor Viet Nam)

16. Bit Ong sin au to. (tiep theo) Nam ket thtic ngiy 31 thing 12 nom 2015

Nguyen gii So dir du ram

Nha cika, vat A hien truc

Trifu VND

Quyen sir dung did vo

thin hun Tri0 VND

TOng Tri0 VND

Mua tong nAm 8.659 29.052 37.711 Chuyen tir tam ang mua slim tai sin co djnh 564 16.338 16.902 Chuytn tir tai sin c .6 djnh 1.300 9.071 10.371

Si du cucii nAm 10.523 54.461 64.984

Gii trj hao men lily We SO du du am KhAu hao trong ram 146 146

SO du cuSi nAm 146 146

Gia trj con lai SO du dAu MAI SS du cutii ram 10.377 54.461 64.838

Gil trj hcfp ly cos bit dOng sin dttu to cho thut chua dtrqc xic djnh do cac Chin nurc ke toin Vitt Nam, che de) Kt town Doanh nghitp Vitt Nam vi cic quy djnh Oat) 1S, có liensquan den viec lip vi trinh biy bio cao tai chinh hien chua htrerng din viec tinh gia trj h9p 1Y bang cach sir dung cac ky thuAt dinh

51

Nein hang Thirong mai Co phlin Phit trien Thanh phO HO Chi Minh Tea nha HD Tower, So 25 Bis Nguyen Thj Minh Khai Qutin 1, Thanh phO HO Chi Minh, Vik't Nam Thuyet minh bio cio tai chinh hop nhat cho nam ket Mac ngay 31 thing 12 nam 2016 (tiep theo)

Mau B05/TCTD-HN (Ban himh theo Thong to

so 49/2014/77-NHNN ngay 31 theing 12 nam 2014 czia Ngein hang Nha mak Viet Nam)

17. Tai san Co khic

Clic khan phai thu

31/12/2016 Trieu VND

31/12/2015 Trieu VND

• Phai thu tir ban chirng khoin tra chain (i) 3.236.182 4.255.992 • Tam img mua sem tai san c6 djnh (ii) 885.318 1.302.059 • Phai thu tir thanh ly tai san co djnh (iii) 315.000 315.000 • Dat c9c thud/mua van phong lam vi'ec (iv) 160.000 262.000 • Chi phi xay dtrng ca ban d& clang (v) 139.386 144.245 • Tam img hoat Ong nghiep vv 124.638 134.801 • KS, qu9/tam img thud van phong, tai san co djnh va cong cv, ding cv 75.874 76.852 • Phai thu tir h9p tac dAu to 36.000 602.756 • Phai thu tit hoa tiling nhan duqc 32.781 27.504 • Tam img chi phi xir IS tai san bao dim nq 24.338 21.066 • Tam img cho khoin tien girl tiet kiem tra lai trao ngay 23.594 6.733 • Phai thu TOng Cong ty Cong nghiep Tau they ("Vinashin") (vi) 22.911 70.779 • Phai thu tir hoat Ong cho thud toa nha Abacus 18.750 14.871 • Tam img Op von dAu to 11.619 34.119 • Phai thu tir chuyen nhirqng von Op co phAn 3.080 51.905 • Thue thu nhap doanh nghiep nop thira (Thuyet minh 25) 497 1.933 • KS, quy h9p dung hoin doi 44.860 • Phai thu tir ban nq 95.000 • Phai thu phat hanh trai phieu 80.000 • Cac khoin phai thu khac 180.419 108.934

5.290.387 7.651.409

Cfic khofin lai, phi phfii thu • Lai phai thu dr tien gai 10.938 16.804 • Lai phai thu tir cho vay 1.811.978 1.002.083 • Lai phai thu tir chimg khoan dau to 1.277.929 888.654 • Lai va phi phai thu khic 13.042 8.995

3.113.887 1.916.536

Thi

TM

san thud thu nhilp doanh nghib hoan lai (Thuyet minh 35)

sin Co khfic

17.311 23.636

• Chi phi ch6 phan bo (vii) 1.056.943 893.614 • Tai san gin nq da chuyen quyen soy hCru cho Ngfin hang,

dang char xir IS/ (viii) 385.610 425.057 • V4t lieu va congca 25.167 58.275 • Lqi the thircmg mai (Thuyet minh 18) 39.377 45.140 • Tai san CO khac 3.450 1.553

1.510.547 1.423.639

Dg phong rui ro cho csic tai sin Co nei bang khac (ix) (35.458) (38.989)

9.896.674 10.976.231

52

Ngiti hang Thtrung mil Co phsin Phit trien Thanh 016 HO Chi Minh Tia nhi HD Tower, S6 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh ph6 H6 Chi Minh, ViOt Nam Thuyet minh bio cio tai chinh hop nhit cho nam ket them ngiy 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-N1-INN ngay 31 thong 12 nam 2014 cua Ngan hang Nha mere Viet Nam)

(i) Day la cac khoan phai thu tai ngay 31 thing 12 nam 2016 tir cac ca nhan va doanh nghiep lien quan den cac hop &Ong bin chung khoin tra cham vai so tien la 3.153.159 trieu VND (31/12/2015: 3.972.216 trieu VND) va lai phai thu la 83.023 trieu VND (31/12/2015: 283.776 trieu VND). Theo cac hop ding mua bin va cite phi luc hop ding kem theo, cac khoan phai thu nay va lai phai thu co lien quan sa Quote thanh town trong the nam 2017, 2018 va 2019.

(ii) Tam img mua sim tai sin ce djnh bao

31/12/2016 TriOu VND

31/12/2015 TriOu VND

Mua sim nha, try sa (*) 877.819 1.284.225 Phuong tien van chuyen 950 Mua sam tai san co djnh phuc vu cho phan mem lesi 798 Mua ban quyen phan mem phong chong rira tien 4.141 Mua sim tai san c6 djnh khic 3.358 16.086

885.318 1.302.059

(*) Tap doin da kj ket the hop ding mua mut sO tai sin bao gom nha 0 va quyen sir dung did de sir dung lam van phong, chi nhinh va phong giao djch vii king gia tri la 877.819 trieu VND (31/12/2015: 1.284.225 trieu VND).

(iii) SO du tai ngay 31 thing 12 nam 2016 bao gom meg khoan phai thu mgt to chac kinh to tai viel Nam trj gia 315.000 trieu VND lien quan den viec chuyen nhuong tai san la tee nha 69 Pham Ngoc Thoch va 174 Phan Dang Lau tai Thanh phO HO Chi Minh. SO tien nay se duot tra deu hang nam trong yang 9 nam, kj, dau tien la vao ngay 15 thing 11 nam 2017.

(iv) SO du tai ngiy 31 thing 12 ram 2016 la khoin tam img cho mOt cong ty nham cung cap dich vu tim kiern, to van, dam phan de NI* hang nhan chuyen nhuong quyen sir dung &it va tai sin gin lien vai dat tai mut sO dja phucrng de lam tri sa lam viec.

(v) Day la cac khoan tam img thanh town cho cac hop ding cai tao, 1)6 tri nOi that cac ding trinh la van phong lam viec tai cac chi nhinh, phong giao djch dm Tap doan.

(vi) Day la khoan no con lai cua Vinashin khong co kha yang thu hOi, &rot xir 1j, theo twang din cua Nem hang Nha nu& Viet Nam va &roc phanbO vito chi phi den nam 2018.

(vii) Chi phi ch6 phan 1)6 bao gem chi phi mua cong cu lao dOng, sira chua tai sin co djnh, chi phi thue tai sin co djnh va thue duang truyen s6 lieu, trong do bao Om chi phi tra truck thue 11 tang tea nhit 25 Bis Nguyen Thj Minh Khai va thue 7 tang Oa nha 22-24-26 Pasteur de lam van phong try sir chinh va chi nhanh co gii trj tucrng img la 237.559 trieu VND va 133.061 trieu VND (31/12/2015: 243.084 trieu VND va 136.181 trieu VND).

(viii) Tai sin da chuyen quyen sa him cho Ngan hang, dang ch6 xir ly la gii trj cac tai sin bao dam dm khich hang vay ettrqc gin no, cho Ngfin hang de can trir cac khoan no kho doi bao gom no tien vay va cac khoin phiti thu khac. Ngfin hang da hoan tat cac the., tic chuyen giao quyen ser him cac tai san tren cho Ngfin hang tai ngay lap bio cio tai chinh.

53

SO dtr dau nam Trich lap dtr phong trong nam Hoan nhap dtr phong trong nam Sir dung str phong trong nam

SO dtr cu6i nam

2016 Tri0 VND

2015 Tri§u VND

38.989 20.014 44.337 20.424

(1.449) (47.868)

35.458 38.989

Ngfin hang Thirong mai Co phi!' Phat trien Thinh ph6 H6 Chi Minh Tea nha HD Tower, s6 25 Bis Nguyen Thi Minh Khai Qu'an 1, Thinh ph6 HO Chi Minh, Vi0 Nam Thuyet minh bao cao tai chinh hap nhgt cho nam ket fink ngay 31 thang 12 ram 2016 (tiep theo)

Min B05/TCTD-HN (Ban harsh theo Thong to

so 49/2014/T7-N1M ngay 31 thing 12 nam 2014 czia Ngan hang WI nuor Viet Nam)

(ix) Bien dOng cac khoin dtr phong rui ro cho cac tai san c6 n6i bang khic trong nam nhtr sau:

Phan tich chit hrcmg tai san co khac dtrqc phan loci la tai san c6 rid ro tin dung:

31/12/2016 TriOu VND

31/12/2015 Triu VND

Nhom 1 - Nor du tieu chuin 36.000 977.756 Nh6m 5 - Ng co khi nang mat von 22.911 70.779

58.911 1.048.535

18. Lai t14 thirang mai

31/12/2016

31/12/2015 Tri§u VND Tri'vsu VND

Timg gia tri lqi the thircrng mai ("LTTM") Th?ri gian phan hi) (nam) - Gii tri LTTM phan bo luy ke dau nam - Gii tri LTTM chua phan b6 d'au nam Ltyi the thtrcrng mai giam trong Wain - LTTM giam do nhtrqng bin mOt phin cong ty con - Gia tri LTTM phan b6 trong nam (Thuyet minh 31, 35)

Gia trzlgi the thiroxig mai chua phan bci cuoi nam (Thuyet minh 17)

115.251 10

(70.111)

115.251 10

(63.330) 45.140 51.921 (5.763) (6.781)

(975) (5.763) (5.806)

39.377 45.140

54

Nein hang Thuong mai CO plain Phat trien Thinh phii HO Chi Minh Tba nba HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thinh phO HO Chi Minh, Vik't Nam Thuyet minh bio coo tai chinh hop nluit cho nam Wet thtic nghy 31 thing 12 nam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NHNN ngay 31 thong 12 nom 2014 czia Ngcin hang Nha mak Viet Nam)

19. Cac khoin no Chinh phu va Ngan hang Nha ntrerc Vik't Nam

Vay NHNNVN thong qua thj truing ma

31/12/2016 Tri0 VND

31/12/2015 TriO VND

2.233.966 Ngiin hang Phat trien Chau A (i) 21.791 27.305 Ngfin hang Hap tic QuOc 4 Nhat Ban (ii) 155.844 227.050

177.635 2.488.321

(i) Day la khoan vay theo du in Tai chinh Tin dung Nha 6 do Ngan hang Phit trien Chau A tai trq thong qua NHNNVN. Theo thoa thuan ngay 16 thing 1 nam 2006, ban sira doi ngay 24 thing 11 tam 2006 va phu lye ngay 11 thing 10 nam 2010 IcS, vii NHNNVN, trj gii khoan vay la 68.000 trieu VND, thai han vay la 20 nam ke tir ngay 6 thing 1 nam 2004, lai suit vay dugc tinh tren ca sa !Ai suit duqc dieu chinh vao cuOi moi quy va tinh theo phucmg phi!) binh quail gia quyen dm tit ca cac loci tien girl c6 kY han trong hg thiing ngan hang.

(ii) Day la khoan vay theo du in Tai trq Doanh nghiep vira va nh6 giai doan II va giai doan III do Ngfin hang Hqp tic Quific 4 Nhat Ban (JBIC) tai trq thong qua NHNNVN. Theo thaa thuan khung ye cho vay tai ngay 1 thing 11 nam 2007, Nein hang duqc vay a tai trq cho cic doanh nghiep du tieu chain phi' hap vai cac quy djnh cua dvr In.

20. Tien giri va vay cfic to chirc tin dung khic

Tien giri khong Ick ban

31/12/2016 Tri§u VND

31/12/2015 Tri0 VND

• Tien giri kh6ng ky han bang VND 4.524.040 8.916

Tan girl c6 LEY han • Tien girl c6 kY han bang VND (i) 5.773.525 2.814.600 • Tien girl co ky han bang ngoai tg 3.323.850 207.955

13.621.415 3.031.471

Tien vay • Tien vay bang VND (i) 3.949.786 3.070.000 • Tien vay bang ngoai to 2.113.464 493.460

6.063.250 3.563.460

19.684.665 6.594.931

55

Nein hang Thirung mai CO phin Phit trien Thanh ph6 HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quiin 1, Thanh ph6 HO Chi Minh, Viet Nam Thuyet minh bio cio tai chinh hop nhtit cho nam ket Mac ngay 31 thing 12 nam 2016 (tiep theo)

Min 1105/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NHNN ngay 31 'hang 12 nom 2014 cua Ngern hang Nha nu& Viet Nam)

(i) Bao gom trong cac khoan tien girl va vay nay c6 cac khoin tien girl va vay c6 gia trj ghi so la 6.855.901 trieu VND (31/12/2015: 1.055.000 trieu VND) dtrqc bac, dim bang cac chting khoan dau to sang de ban c6 menh gia 7.154.000 trieu VND (31/12/2015: 4.429.000 trieu VND) (Thuyet minh 12(i)).

21. Tien girl an khich hang

Tien giri khong 14, han • Tien girl khong ky h4n bang VND • Tien girl khong kj, han bang ngoai te

Tien giri co 1(3, han s • Tien giri kj , han bang VND • Tien girl c6 kj, han bang ngoai to

Tien girl tiet won • Tien giri tiet kiem bang VND • Tien girl tiet kiem bang ngoai to

Tien giri vim chuyen dung • Tien girl von chuyen dung bang VND • Tien giri von chuyen dung bang ngoai te

Tien gin 14, quy • Tien giri kj , quy bang VND • Tien grid kj, guy bang ngoai to

31/12/2016 Trqu VND

31/12/2015 Tri§u VND

9.258.445 4.774.031 554.824 825.084

22.097.095 16.920.185 777.672 260.734

69.035.896 49.160.806 1.155.274 1.999.059

223.164 230.394 5.931 144.576

164.232 174.161 27.238 53.689

103.299.771 74.542.719

56

Ngfin hang Thum mai Co plain That trien Thanh ph6 H6 Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thj Minh falai Quin 1, Thinh ph6 HO Chi Minh, Vift Nam Thuyet minh bio cio tai chinh hop nhat cho flint ket thtic nay 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban ha nh theo Thong tu.

so 49/2014/77'-NHNN ngay 31 thcing 12 ndm 2014 ctia Ngan hang Nha nu& Viet Nam)

Tien giri ciia khfich hang theo dOi Mpg khfich hang va theo loai hinh doanh nghiep nhtr sau:

Tien giri ctia tic to char kinh to • COng ty co phAn • Cong ty TNHH nhi mac ser him 100% • Cong ty nha nuot khic • Cling ty TNHH • HO kinh doanh • Hqp tic xa • COng ty lien doanh nuac ngoii • Cong ty co phttn nha ntrac • Dan vi hinh chinh nghiep, Ding, doin the va hiep hOi • Cong ty 100% von mac ngoai • Cong ty TNHH nha mac sa hat ten 50% von • Doanh nghiep to nhan • Trang trai • Cong ty hap danh • !Chic Tien girl ctia ca nhan

31/12/2016 Trifu VND

31/12/2015 Tri0 VND

36.693.198 26.663.979 11.210.507 8.237.741 4.511.634 3.737.735 4.291.209 3.359.292 3.678.320 3.286.132 3.092.852 3.242.873 3.064.801 47.984 1.111.396 527.774

755.324 536.304 606.439 279.146 552.629 356.650 415.537 490.154 71.506 100.243 26.666 11.495 6.421 3.825

3.297.957 2.446.631 66.606.573 47.878.740

103.299.771 74.542.719

22. Vim tai trq, uy that flan tlr, cho vay to chtirc tin dung chin rui ro 31/12/2016 Tri0 VND

Vett nhiln tai trq, sly fink dm hr, cho vay bang VND

31/12/2015 Triu VND

• Von tai trq tir Quy Phat trien Nong thon 5.821 19.376

Von nhan tai trq, ay thic eta tu, cho vay bing ngoai tO • Von tai trq tit Quy Phat trien Ming thon 1.259 1.267 • Von tai trq chuang trinh h6 trq chinh sach cai each nginh din —

Giai doan HI (i) 2.836.352 2.801.920

2.843.432 2.822.563

(i) Day la khoan vay 128 trieu Do la My tir BO Tai chinh de tai trq chuong trinh ho trq chinh sach cii each nganh din — Giai doan III vii thal hp 29 nam tir ngay 4 thing 8 nam 2015 den ngity 4 thing 8 nam 2043 vii lai sat LIBOR 6 thing dm Do la my tong vii khoin chenh hien d6i duvc Ngfin hang The giai diet' chinh dinh kS, vao ngity 1 thing 1 va ngay 1 thing 7 hang nam.

57

Nem hang Thwang mai Co phhn Phsit trien Thanh Oh HO Chi Minh Thu nha HD Tower, SO 25 Bis Nguyen Th1 Minh Khai Quin 1, Thanh phO HO Chi Minh, Vift Nam Thuyet minh bio coo tai chinh hcrp nhitt cho nam ket fink ngay 31 thing 12 nam 2016 (tiep theo)

23. Phat hanh giAy to do gia

Chting chi tien girl • Dinh 12 thang • Tir 12 thing den dual 5 nam

Trai phieu thairng • Tir 12 thang den dtroi 5 nam • Tir 5 nam tra len

24. Cac khan phai tra va cong no khic

Cie khoin phai tra n'Oi bi) • Cac khoan phai tra cong nhan yien

Cac khoin phii tra ben ngoiti • Tien Oa he ya, ch& thanh toan • Hoa }long phai tra . Thue thu nhfip doanh nghiep phai tra (Thuyet minh 25) . Thue va cac khoin phai nep cho Nha mac khac (Thuyet minh 25) • Chi phi trich trok • Phi quern ly phai tra tea nha Abacus . Doanh thu nhfin truck tien ban trai phieu

Qu'y khen thuirng va phtic lqi (i)

Clic khofin phii till 'chic Doanh thu cher phan bo Phai tra ye xay dung ca ban Cfic khoan phai tra khic

Mitt B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/TT-NHNN ngay 31 thang 12 nam 2014 cUa Ngcin hang Nha nu& Net Nam)

31/12/2016 Trieu VND

31/12/2015 Trqu VND

70.014 736.000 5.097.000 1.281.000

2.860.000 3.830.000 3.000.000 2.000.000

11.027.014 7.847.000

31/12/2016 Trieu VND

31/12/2015 Trieu VND

90.426 40.987

171.219 116.458 113.943 68.515 93.009 75.751 14.071 9.666 49.729 30.404

5.552 6.039 57.792

8.995 11.779

71.716 74.205 2.764 2.437

225.112 110.271

846.536 604.304

58

Nein hang Thuong mai Co phan PhIt trien Thanh phi; HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quill 1, Thanh phO HO Chi Minh, Vift Nam Thuy'et minh bio coo tai chinh hap nhilt cho nam ket fink ngay 31 thing 12 nam 2016 (tiep theo)

MOu B05/TCTD-HN (Ban himh theo Thong to

so 49/2014/7T-NHNN ngay 31 thcing 12 nam 2014 czia Ngein hang Nha mt.& Viet Nam)

(i)

Bien Ong dm guy khen thuOng va phiic lqi trong nam nhu sau:

2016 2015 Trifu VND Trifu VND

■\

Se du dau nam 11.779

12.595

Chuyen tir von chic soy hiru (Thuyet minh 26)

3.000

3.000 Sir dung trong nam (5.784)

(3.816)

Se du cuei nam

8.995

11.779

25. Tinh hinh thirc hien nghia vu cuoi voi Ngfin sach Nha ntrerc

Nam ket fink ngiy 31 thing 12 nam 2016

SO du dAu nam

Trifu VND

Phat sinh trong nam SO phai kip So di' nip Trifu VND Trifu VND

SO dtr cuot nam

Trifu VND

Thu' gia trj gia tang 5.903 25.140 (23.699) 7.344 Thud thu nhap doanh nghiep 73.818 226.872 (208.178) 92.512 •

Thud thu nhap ca nhan 3.543 70.693 (67.867) 6.369 Thue nha thAu nu& ngoai 220 5.656 (5.518) 358 Thue mon bai 224 (224) Cac loai thue khfic 1.848 (1.848)

83.484 330.433 (307.334) 106.583

Nam ket thuc Kay 31 thang 12 nam 2015

SO du dau nam

Trieu VND

nit sinh troll 'tam SO plait nip So da nip Trifu VND Trifu VND

SO d A . cum nam

Trifu VND

Thue gia trj gia tang 3.477 36.011 (33.585) 5.903 Thue thu nhap doanh nghiep 114.640 160.762 (201.584) 73.818 Thue thu nhap ca nhan 2.327 35.163 (33.947) 3.543 Thue nha thAu nuac ngoai 57 2.192 (2.029) 220 Thue mon bai 222 (222) Cac loai thus khac 161 (161)

120.501 234.511 (271.528) 83.484

59

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■C; e-11 a

Ngan hang Thtrcrng mai CO phin Phat trit.n Thanh phi; HO Chi Minh nha HD Tower, SO 25 Bis Nguytn Thi Minh Khai

Quin 1, Thanh phO HO Chi Minh, Viet Nam Thuyet minh boo coo tai chink hop nhat cho nam ktt thtic nay 31 thing 12 nam 2016 Op theo)

Mitt B05/TC1D-HN (Ban hanh theo Thong 1w

so 49/2014/TT-NI-INN ngdy 31 thong 12 ntim 2014 clia Ngan hang Nha mar Viet Nam)

(h) VOn diet' le

31/12/2016 31/12/2015 SO co phieu Menh gia

Trieu VND SO cis; phieu Menh gii

Trieu VND

VOn dieu Ig duce duyet 810.000.000 8.100.000 810.000.000 8.100.000 Ai)

VOn dieu di phit Minh Co phieu 06 thong 810.000.000 8.100.000 810.000.000 8.100.000 •

CO phieu quy CO phieu pho thong 208 2 208 2

SO co phieu hien Bang hru hanh Co phieu pho thong 809.999.792 8.099.998 809.999.792 8.099.998

• •A • • • •A • With gia dm mgi co phieu pho thong ctia Ngan hang la 10.000 VND. MO1 co phieu pho thOng tucmg Ung vai mOt quyen bieu quyet tai clic cuOc hop c6 dong - ciia Ngfin hang. Clic co &Ong co quyen ratan . . cO tile ma Ngan hang Gong bO vao timg thOi diem. Tat ca co phieu phi!, thong deu co thti tu tm tien nhu nhau dOi yeti tai san con loi dm Ngfin hang. Clic quyen lqi dm clic co phieu di ducc Ngan hang mua lai deu bj tam ngirng cho tOi khi chimg duce phat hanh loi.

(c) CO tire

2016 2015 Trieu VND TWO VND

CO tire phai tra dau !tam 742

742

Co hie phai tra trong nam (i)

810.000 Co tire di tra trong nim

(809.987)

CO tirc phai tra cuOi nam

755 742

(i) Can cu vac, Nghi quy6t so 05/2016/NQ-DHDCD ngay 12 thing 5 ram 2016, Dai hOi dOng CO (long dm Ngfin hang di quytt djnh phan ph6i khoin co tirc bang tien mat la 810.000 trieu VND tit lci nhuan sau thud dm tam 2015.

61

Ngan hang Thwang mai Co phin Phit tribl Thinh phO HO Chi Minh Toa nha HD Tower, s6 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh ph6 HO' Chi Minh, Viet Nam Thuyet minh bao cio tai chinh luyp nhAt cho nam ket thic ngay 31 thing 12 nam 2016 (tiep theo)

27. Thu nh4p I'M thuin

Thu nhip Iii va cac khoan thu nhip twang tty tir • Cho vay khach hang va cac to chirc tin citing khac ■ Tien gfri tai cac to chirc tin citing khic ■ Chung kho.in diu to ■ Nghiep vu bao lanh ■ Thu fillip khac tir hoat Ong tin dung

Chi phi lai va clic khoin chi phi turig tty cho ■ Tien giri dm khach hang va cac to chfrc tin dung khac ■ Tien vay cac to chtic tin dung khac ■ Phat hinh giAy ter co gia • Chi phi khfic cho hog doting tin dung

Thu nhap lai than

Mill B05/TCTD-HN (Ban hanh theo ThOng tu.

so 49/2014/TT-MINN ngay 31 (hang 12 nam 2014 clia Ngcin hang NW nude Viet Nam)

2016 Tri0 VND

8.988.316 156.845

1.663.479 59.809

452.853

2015 Tri0 VND

5.653.426 162.398

1.591.936 37.053

477.665

11.321.302 7.922.478

(5.277.393) (3.799.962) (246.132) (294.529) (914.654) (483.405) (205.043) (99.872)

(6.643.222) (4.677.768)

4.678.080 3.244.710

62

Ngin hing Thurrng mai CO phi') Phil trier' Thinh phO HO Chi Minh Toa nhi HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quiin 1, Thanh phO HO Chi Minh, Vitt Nam Thuyet mink bio cio tai chinh hap nhit cho nim ket thfic ngiy 31 thing 12 aim 2016 (tiep theo)

28. Lai thuati tir host Ong dich vu

Thu uhilp tir hogt dOng dich vy ■ Djch vp thanh town ■ Djch vg ngin quy ■ Thu phi djch vg bfio quan tai san va djch vg bao hiem ■ NghiOp vg ity thic va dai ■ Djch vg to van ■ Cfic djch vN khric

Chi phi host d§ng dich vg • Djch vp thanh town • Dich vp ngan quy • Cuor phi buu dign, mang vier) th6ng ■ Nghi0 vy by &lc va dtii 1y ■ Djch vtt to yin ■ Hoa hOng moi gi6i ■ Cac djch vg khic

Lai that') tir host Ong dich vy

Miu B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngay 31 (hang 12 ncim 2014 clia Ngcin hang Nha nu* Viet Nam)

2016 TAO VND

2015 Tri§u VND

115.093 100.981 11.634 12.245

305 91.044 24 623

5.286 40.264 23.925

167.320 234.104

(37.001) (34.870) (5.546) (5.163) (2.373) (2.032)

(185) (248) (26) (750) (26) (100)

(3.939) (2.834)

(49.096) (45.997)

118.224 188.107

63

Nein hang Thiromg mai CO phiin Phat trien Thanh plui HO Chi Minh Tia nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phi!, HO Chi Minh, Viet Nam Thuyet minh bio cao tai chinh hop nhit cho nam ket dam ngay 31 thing 12 nam 2016 (tiep theo)

29. Lai than tir hoat d(Ing kinh doanh ngoai hoi

Thu nhap tir hoat &Ong kinh doanh ngoai hot • Thu tir kinh doanh ngoai to giao ngay • Thu tir kinh doanh yang • Thu tir cac cong cu tai chinh phai sinh tien to

Chi phi hoat dOng kinh doanh ngoai hot • Chi ye kinh doanh ngoai to giao ngay • Chi ye kinh doanh yang • Chi vt cac cong cu tai chinh phai sinh tien to

Lai thuan tir hoat diing kinh doanh ngoai hei

30. Lai thuin tir mua ban cluing khoin din ttr

Lai thuln tir mua bin chiing khoin sin sang a bin • Thu nhap tir mua ban chirng khoan san sang de ban (*) • Chi phi ve mua ban chirng khoan san sang a ban (*) • Trich lap dkr phong giam gia chirng khoan san sang a ban

(Thuyet minh 12(ii)) • Hoan nhap dkr phong chung chCrng khoin san sang dt ban

(Thuyet minh 12(iii)) • Trich lap du phong cu tilt chung khoan san sang dt ban

(Thuyet minh 12(iv))

Lai thuan tir mua bin cluing khoin gii"r den ngay dio ban • Hoan nhap du phong chung chirng khoan giir den ngay dao han

(Thuyet minh 12(v))

Lai thuAn tir mua bin chting khoin dAu tir

MAu B05/TCTD-HN (Ban hcinh theo Thong to

so 49/2014/TT-NI-DIN ngay 31 thang 12 nom 2014 awl Ngcin hang Nha nu-ac Viet Nam)

2016 Tri4 VND

3.536.281 488.957 240.106

2015 Trieu VND

2.810.140 475.367 86.096

4.265.344 3.371.603

(3.474.350) (2.811.744) (486.875) (476.439) (94.835) (57.659)

(4.056.060) (3.345.842)

209.284 25.761

2016 Tri0 VND

2015 TITO VND

397.435 98.571 (16.208) (7.970)

(9.728) (55.966)

15.160 12.378

(237.741)

148.918 47.013

2.241 1.774

151.159 48.787

Chi phi von huy dOng binh quan d6i vii tien giri cua khach hang c6 kS, han 12 va 13 thing dung mua cac chirng khoin nay sau khi trir di cac chi& khau/php tr6i va nhan dtrov (neu co) tir cac chirng khoan nay den thai ditm ban la 101.778 trieu VND (2015: 68.647 trieu VND).

64

(*)

Ngan hang Thtrang mai a plan Phil trie!, Thenh plui HO Chi Minh Tan nhi HD Tower, SO 25 Bis Nguyen Thi Minh Khai Qujn 1, Thanh phO HO Chi Minh, ViOt Nam Thuyet minh bio cio tai chinh hay nhgt cho nam ket fink ngay 31 thing 12 nam 2016 (tiep theo)

Miu B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/TT-NIINN ngery 31 thing 12 nam 2014 ctia Ngdn hang Nha nuor Viet Nam)

31. Lai than tir hoat dOng khac

Thu nh#p tir hoat citing khac

2016 Tri0 VND

2015 Trik'u VND

• Thu nq goc dA xir 15, 89.342 20.036 • Thu Wen cho thue nha 26.877 19.247 • Thu hoa hong bao hiem 25.497 16.081 • LAi tit thanhl'y tai sin 19.756 99 • Thu nhAp khic 33.647 23.200

195.119 78.663

Chi phi hotit ding khac • Chi phi bac) hiem (8.382) (7811) • Chi lqi the thuang mai (Thuyet minh 18) (5.763) (5.806) • Chi tai trq (2.663) (2.791) • Chi phat do vi pham hqp ding (108) (448) • Chi ve nghiep mua ban nq (17.560) • Chi phi quan 15, doanh muc dau tu chirng khoin (10.761) • Chi phi khac (11.512) (13.915)

(28.428) (59.092)

Lai thuan tir ho#t Ong khic 166.691 19.571

32. Thu nhali tir gip von, mua co phan

CO t(rc nhAn dtrqc trong nam tir:

2016 Tri0 VND

2015 Triu VND

• Cluing khoin von dau tu sin sang de ban 2.814 41.697 • Gop von, &Au to dai han 9.471 35.942 Thu nhip tir chuyen nhuqng c6 phieu 360.000 Thu nhop tir chuyen nhuqng von Op trong hap d6ng kip tic dAu tu 172.300

12.285 609.939

65

Nein hang Thtrcrng mai Co plain Phit trien Thinh phO HO Chi Minh Taa nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thinh phO HO Chi Minh, Vigt Nam Thuyet minh bao cao tai chinh hop nhtit cho nam ket th6c ngay 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NI-INN ngay 31 thcing 12 nam 2014 cUa Ngtin hang Nha mar Viet Nam)

33. Chi phi hoat Ong

2016 Tri0 VND

2015 Tritu VND

1. Thu& le phi va phi 2.818 2.262

2. Luang va cac chi phi lien quan 1.467.206 1.008.069 Trong do: ■ Lircmg va phy cap 1.319.385 907.511 ■ ark khoan clong gop theo luong 114.435 79.432 • Chi phi khac 33.386 21.126

3. Chi ve tai sin 485.936 495.205 Trong do: ■ Chi phi kluiu hao tai san ca clinh 116.835 104.258 ■ Chi phi thug van phong 203.947 197.293 ■ Chi phi min chaa, ncing cap tai san 98.923 139.176 ■ Chi phi cong cu lao eking 64.519 51.948 ■ Chi bao hiem tai san 1.712 2.530

4. Chi phi du phong (khong tinh du phong rtii ro tin dung, rid ro chung khoin) 44.352 117.023

5. Chi phi quail ljt 1.192.435 725.555 Trong do: ■ Chi phi tilp thj, khuye'n mai, le tan, khcinh tier 313.525 189.711 ■ Chi phi hoa hong dal ly 336.191 177.236 ■ Chi phi qucin ly chung 286.123 172.098 • Chi phi thong tin lien lgc 54.547 59.231 ■ Chi phi djch vu thong tin tin dung 64.950 22.975 ■ Chi phi djch vu thu hoi cong nq 76.930 47.562 ■ Chi phi cong tic 36.787 29.022 ■ Chi phi vat lieu gay to. in 14.252 20.337 ■ Chi phi clao tgo 9.130 7.323 • Chi phi ye ccic hogs clang doan the 60

6. Chi phi bio hiem, bao toan tien gui da khich hang 84.241 61.470

3.276.988 2.409.584

66

Ngin hang Thirtrog mai Co phin Phil trien Thanh phO HO Chi Minh Tea nha HD Tower, Se 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phe HO Chi Minh, Vi0 Nam Thuyet minh bio coo tai chinh hop nhat cho ram ket thic ngay 31 thing 12 tam 2016 (tiep theo)

Min B05/TCTD-HN (Ban himh theo Thong to

so 49/2014/7T-NHNN ngdy 31 thong 12 ndm 2014 cita Ng:in hang Nha nu& Viet Nam)

34. Chi phi dkr phong rui ro tin dung

Trich lap thr phong rui ro tin dung chung cho vay khich hang

2016 Tri0 VND

2015 Tri0 VND

(Thuyet minh 10(i)) 188.805 129.394 Trich lap thr ph6ng rtii ro tin dung cu the cho vay khich hang (Thuyet minh 10(ii)) 527.047 380.177 Dieu chinh trich lap du phong nam truck (Thuyet minh 10(ii)) 105 Trich lip thr phong rui ro hog dung mua nq (Thuyet minh 11(i)) 43.004 Trich lap dor phong trai phieu dac biet (Thuyet mirth 12(vi)) 277.753 383.388 Hoin nhap trich lip du phong rui ro cho cac tai sin co n6i bang khfic (Thuyet mirth 17) (1.449)

993.605 934.619

35. Thug thu nh4p doanh nghi0

(a) Ghi nh(in trong bio coo ket qui hoot d§ng kinh doanh hop nhit

Chi phi thug thu nhkip doanh nghi4 hi?n hanh Nam hien hanh Dieu chinh tang thug thu nhap doanh nghiep cita cac ram fru&

Chi phiJ(loi ich) thug thu nh#p doanh nghi?p hoin lai Phat sinh va hoan nhap cac chenh le'ch tam thoi

Chi phi thud thu nhtip doanh nghib

2016 Tri0 VND

223.590 3.220

2015 Trqu VND

160.328

226.810 160.328

6.325 (2.005)

233.135 158.323

67

Nein hang Thwmg mai Co phOn Phat trien Thinh phO HO Chi Minh Tea nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phO HO Chi Minh, Viet Nam Thuyet minh bac, coo tai chinh hop nhAt cho nam k'et fink ngily 31 thing 12 nam 2016 (trep theo)

(b) Chi phi thug thu n11.4 doanh nghib hien hanh

Loi nhu4n truirc thug Di'du chinh Chi phi khong &uoc khAu trir Chi phi phan bO. Icri the thtrang mai (Thuygt minh 18) Dieu chinh do.chuyen nhtrcmg phAn HD SAISON Thu nhAp tir co tire khong chiu thug Dieu chinh giam thu nhAp chiu thug Lo chenh lech tj, gia hgi dodi chtra thirc hien nam trtrac duct thirc hien trong nam nay (Lai)/16 chenh Lech tj, gia chtra thkrc hien nam nay Chenh Lech dg phong nam trtrot duct khau trir trong nam nay Lo tinh thug &rot sir dung

Thu nh4p chin thug TNDN

Chi phi thug TNDN tinh tren thu nh;ap chin thug Dieu chinh tang thus thu nhAp doanh nghiep cita cac nam truck Thue TNDN phai tra dAu nam Thue TNDN da nOp trong nam Dieu chinh tang thug' thu nhAp doanh nghiep cua cac nam trtr6c

Thue TNDN phai tra cuei nam

Mlu B05/TCTD-HN (Ban hanh theo Thong tu.

so 49/2014/7T-NHNN ngay 31 thing 12 nam 2014 clic: Ngan hang Nha nuor Viet Nam)

2016 Tri§u VND

2015 Triu VND

1.147.633 788.434

12.744 2.049 5.763 5.806

10.706 (12.285) (77.639) (4.778) (6.844)

(17.437) (8.322) (12.443) 17.437 (1.129)

(120) (2.868)

1.117.948 728.759

223.590 160.328 3.220

73.818 114.640 (208.178) (201.584)

62 434

92.512 73.818

(c) Thue suit ap dung

Mire thus suit thug thu nhAp doanh nghiep ap ding cho Tap doan la 20% tir nam 2016 do thay dOi trong LuAt Thug' Thu nhAp doanh nghiep (2015: 22%). Viec tinh thug' thu nhAp doanh nghiep con phi thuOc vao skr kiem tra va chAp thuAn dm co quan quan 1j, thug.

(d) Tai son thug thu nhfip doanh nghib

31/12/2016 31/12/2015 Tri§u VND Tri0 VND

Tai san thug thu nhAp doanh nghiep hoar) lai lien quan den chenh Lech tam thiyi dtrgc khau trir: (Lai)/lo chenh l'ech tj, gia chtra thirc hien (2.489) 3.836 Du phong giam gia dau to dai han

19.800 19.800

17.311

23.636

68

Ngan hing Thwon mai CO phsin Phit trien Thinh pho lit Chi Minh Tba nhi HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thinh pho HA Chi Minh, Vift Nam Thuyet minh bio cio tai chinh hcrp nhit cho nim ket fink ngiy 31 thing 12 nim 2016 (tiep theo)

MAu B05/TCTD-HN (Ban hanh theo Thong to

so 49/201411T-NINN ngiry 31 thong 12 nam 2014 caa Ngan hang Nhb nuor Viet Nam)

36. Lai tren et, phieu

(a) Lai co ban tren d phieu

Vic tinh toan lai ca ban tren co phieu cho nam ket thuc ngay 31 thing 12 nam 2016 &me dua tren s6 lqi nhuln thu6c ve c6 dong phO' thong cua Ngfin hang la 738.132 trieu VND (2015: 510.037 trieu VND) va s6 Itrqng co phieu ph6 thong binh quan gia quyen la 809.999.792 (2015: 809.999.792), duqc tinh nhu sau:

(i) 1.91 nhufin thuan thuOc ye' co dong phii thong

2016 2015 T60 VND Tri0 VND

Trinh bay lai

Lqi nhuin thuin thu'6c ve c6 (long ph6 thong Dieu chinh giam do trich lip qu9 khen thuemg va ph& lqi (*)

738.132 513.037 (3.000)

738.132 510.037

(*) Lqi nhuin dung de tinh Ili ten c6 phieu cho nam 2015 da dtrqc dieu chinh lai so vai s6 lieu da trinh bay trong bao cao tai chinh Mai 2015 de phan anh khoan dive trich qu9 khen thuang va ph& lqi tir lqi nhuin gi0r lai cua am 2015 can cir vao Nghi quyet so 05/2016/NQ-DHDCD ngay 12 thing 5 nam 2016 cua Ngan hang.

(ii) SO co phiiu phi; thong binh gain gia volt:

2016 2015 CO phieu CO phieu

s6 co phieu ph6 thong binh quan gia quyen dau nam vi cuOi !lam 809.999.792 809.999.792

(iii) Lai co ban tren co philu

2016 2015 VND VND

Trinh bay Jai

Lai ca ban ten co phieu

911 630

(b) Lai suy giam teen co phieu

Tai ngay 31 thing 12 nam 2016 va nam 2015, Ngan hang kh8ng c6 blt ky loai co phieu ph6 thong tiem nang nao. Do viy, yeu cliu trinh bay lai suy giam teen co phieu khong ip dung.

69

Ngfin hang Throng mai CO phAn Phat trien Thinh phi, HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thj Minh Khai QuAn 1, Thanh phO HO Chi Minh, VW Nam Thuyet minh boo coo tai chinh hop nhit cho tam ket fink ngay 31 thang 12 nom 2016 Op theo)

mAu B05/TCTD-HN (Ban hanh theo Thong tit

so 49/2014/7T-NHNN ngily 31 thang 12 nom 2014 czia Ngein hang Nha mthc Viet Nam)

37. Ti'en va cac khofin twang dtrang tien

31/12/2016 Trieu VND

31/12/2015 Tri'u VND

Tien mat, yang 1.636.010 1.472.407 Tien giri tai NHNNVN 2.389.302 2.742.385 Tien giri cac TCTD khac c6 ky han gac khong qua ba thang 15.971.314 6.676.195 Cho vay cac TCTD khac c6 kY han dic khong qua ba thing 2.608.733 3.178.075

22.605.359 14.069.062

38. Tinh hinh thu nh4p ciia can)* ding nhan vien

2016 Tri0 VND

2015 Trqu VND

Tang so nhan vien binh quan trong nom 10.006 7.355 Thu nhap dm nhan vien 1. Luang va thuomg 1.245.639 853.669 2. Thu nhap khac 73.746 53.842

3. Tang thu nhap (3 = I + 2) 1.319.385 907.511

Tien Wang binh quan hang thang/nhan vien 10 10 Thu nh4p binh guar' hang thang/nhan vien 11 10

70

Ngan hang Theretng mai CO plan Phit hien Thanh phO HO Chi Minh Tba nhi HD Tower, SO 25 Bis Nguyin Thi Minh Khai Qu§n 1, Thinh ph6 HO Chi Minh, Vift Nam Thuyet minh bio cio tai chinh hop nhit cho nam ket thus ngay 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NIINN ngay 31 Chang 12 ndm 2014 ctia Ngein hang Nha nuor Viet Nam)

39. TM san, Oh to. c6 gia the chap, cam c6 vi chiet khan, tai chiet khan

(a)

Tii san, gigy to' có gia nhan the chip, am a va chiet khiu, tai chiet khiu

Tii san, giay it/r c6 gia nhin the chip va chiet khiu cua khach hang BM (tong sin GiAy t6 c6 gia Do:)ng san Tai san khic

Tai san, Oh th c6 gia nhin the chip va chiet khan, tai chiet khiu can to chin tin dyng kluic Gay t6 c6 gii

31/12/2016 Tri0 VND

31/12/2015 Trifu VND

100.908.041 63.322.301 48.059.753 35.000.578 25.982.408 20.421.501 33.670.035 34.526.988

208.620.237 153.271.368

450.000 450.000

209.070.237 153.721.368

(b)Tai san, gift), td' ce gig dim di the chip, am co va chiet khiu, tai chat khiu

31/12/2016 31/12/2015 TKO VND Tri0 VND

Ching kho.in dau to 7.154.000 4.429.000

71

Ngin hang Thiro'ng mai CO phan Phat trien Thanh phO HO Chi Minh Tim nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phO HO Chi Minh, Vqt Nam Thuyet minh bio cao tai chinh hop nhAt cho nam ket thilc ngay 31 thang 12 nam 2016 (tiep theo)

mAu B05/TCTD-HN (Ban hanh theo Mang to

so 49/2014/TT-NHNN ngay 31 thang 12 nom 2014 cua Ngan hang Nha nu* Viet Nam)

40. Nghia vu ng tre'm an va cac cam ke't dim ra

Bao lanh vay von Cam ket giao dich hOi doai Trong do: ■ Cam ket mua

ngoai to ■ Cam ket ban

ngoai to ■ Cam ket giao

dich }loan diii tien to

Cam ket trong nghiep vu L/C Bao Fanh khac

Gia tri theo hop thing —

gOP Trieu VND

31/12/2016 Gia trt theo

Tien gin hop dong — 14 quF than

Tri?u VND Trieu VND

Gia trt theo hop dong —

gOP Trieu VND

31/12/2015

Tien gin 147' qu'57

Trieu VND

Gia trt theo hop dong —

thuAn Trieu VND

9.862 9.862 12.062 12.062

35.669.948 - 35.669.948 7.716.776 7.716.776

2.942.536 - 2.942.536 1.590.000 1.590.000

1.288.271 1.288.271 1.789.655 1.789.655

31.439.141 31.439.141 4.337.121 4.337.121

1.092.889 (45.921) 1.046.968 1.249.452 (64.609) 1.184.843 2.730.004 (137.259) 2.592.745 2.064.030 (139.057) 1.924.973

)

72

Nein hang Tinrcrng mai CO plan Phit trien Thhnh phO HO Chi Minh Tda nha HD Tower, SO 25 Bis Nguyen Th1 Minh Khai Quan 1, Thinh phO HO Chi Minh, Vi0 Nam Thuy'et mink bio cao tai chinh hqp nhOt cho nam ket thtic ngly 31 thing 12 nam 2016 (tiep theo)

Mau B05/TCTD-HN (Ban hhnh theo ThOng to

so 49/2014/7T-NINN ngily 31 Mang 12 nom 2014 ctia Ngan hang Nhh nu& Viet Nam)

41. Giao dich chii yeu veri cac ben lien quan

SO du va cac giao dich chu yeu cac ben lien quan tai tiled diem ell& nam va trong nam nhu sau:

SO du cuoi nam 31/12/2016 31/12/2015 Trieu VND Trieu VND

Phii thu/(Phii tri)

Csic co cling 16'n vi cac ben lien quan vbti ca cling IOn Tien giri c6 kY han (186.952) (245.988) Tien grid thanh toan (20.974) (12.700) Tien giri ky quy (46) Phai tra tir chuyen nhtrqng von gip trong hqp ding hop tic diu to (22.905) Chimg khoan nq san sang de ban 350.000 350.000 Lai chr thu tir chung khoin no san sang de ban 23.819 25.234

Cic cong ty Ngfin hang flan to gip von Tien giri c6 ky han (837.775) (685.418) Tien grid thanh toan (151.002) (84.474) Tien giri dam bao thanh toan (23) Cho vay 342.812 344.930 Dat CQC thue mat bang 20.000 170.000 Phai thu ve chuyen nhtrqng tai san 315.000 315.000 Tam irng gip von dau tu C6ng ty Co 'lan Kinh doanh Bat dung san — Phat trien nha Thanh ph6 6.669 6.669 Lai dtr thu 5.474 5.501 Phil thu chuyen nhuvng trai phieu Cong ty CO phan Viet Hung 280.000 Tam ung gip von dau to Cong ty CO phan Hang khong Vietjet 22.500 Phai thu tir hop tic du tu 602.756

Thanh van HO oiling Quin tri, Ban Tang Giim (lac vi Ban 'Gem suit Tien grid tie't ki0m (244.074) (159.166) Tien giri thanh toan (97.918) (5.359) Cho vay (*) 439.020 32.550 Lai dkr thu 4.326 167

(*)

SO du cac khoan cho vay thanh vien HOi ding Quan tri, Ban 'fling Giam dec va Ban Kiem sok tai ngay 31 thing 1 nam 2017 eta giant xu6ng con 246.100 trieu VND.

73

Ngan hang Thacing mai C6 plain Plait trien Thanh ph6 HO Chi Minh Taa nhit HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thenh ph6 HO Chi Minh, Vift Nam Thuyet minh bat) cio tai chinh hcrp nhilt cho flint ket thin ugly 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngay 31 Chang 12 nom 2014 ciia Ngein hang Nha war Viet Nam)

Giao dich phit sink trong nam 2016 2015 T60 VND Tri?t, VND

Cie c6 don lon vi cac ben lieu quan vhi ca dong lob Girl tien vao tai khoin 8.408.656 6.893.195 Rut tien tir tai khoan 8.460.840 6.674.615 Cho vay 476.255 500.000 Nhin chuyen nhucmg von gap trong hqp d6ng h9p tac dttu to 50.605 Thu nhap lAi trai phieu trong niim 31.287 33.768

Cic ding ty Ngin hang dau tir gap von Geri tien vao tai khoan 32.447.722 28.813.557 Rat tien ter tai khoan 32.221.179 27.712.360 Cho vay 476.342 928.214 Thu nhop lai cho vay 21.949 42.115 Hqp tac dau to 900.000 600.000 Doanh thu tir lqi nhu6n hom tic dOu to 19.892 23.853 Chuyen tien mua trii phieu 800.000 Doanh thu tir ban c6 phieu Vietjet 410.000

Thinh vien H6i thing Quin tri, Ban 'ding Giam die vi Ban Kiem soft Giri tien vao tai khoan 3.547.239 1.162.717 Rut tien tir tai khoan 3.352.158 1.116.322 Cho vay 560.845 165.750 Thu nhip Ili cho vay 6.644 3.839 Luang va thtrang 38.539 37.353

74

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43.

(a)

Neon hang Thtron mai CO plan Mat trien Thanh ph6 HA Chi Minh Tea nhi HD Tower, Si, 25 Bis Nguyen Thj Minh Khai Quart 1, Thanh ph6 HO Chi Minh, Vik't Nam Thuyet minh blo clo tai chinh hop nhAt cho nam ket thuc nghy 31 thing 12 nam 2016 (tiep theo)

MAu B05/TCTD-HN (Ban hanh theo ThOng to

so 49/2014/7T-NHNN ngay 31 thcing 12 ndm 2014 clia Ngdn hang Nha me& Viet Nam)

Bao cao 60 ph0n

BQ plan chia theo khu vwc dia Iy

Nam ket fink nay 31 titling 12 nam 2016

I. Doan)) thu

Mien Bic Trieu VND

Mien Trung Trieu VND

Mien Nam Trieu VND

Loyi trir Tri§u VND

Tong Tri0 VND

1. Doanh thu !Ai 3.720.980 1.326.579 19.911.609 (13.637.866) 11.321.302 2. Thu nhap tit hoat

dOng djch vp 35.560 7.024 124.736 167.320 3. Doanh thu tit hog

d'Ong kinh doanh khfic 761.543 93.759 4.114.785 4.970.087

II.Chi phi 1. Chi phi Iii (3.063.534) (1.019.489) (16.198.065) 13.637.866 (6.643.222) 2. Chi phi khAu hao tai

sin co dinh (7.850) (5.062) (103.923) (116.835) 3. Chi phi lien quan

ttqc tiep den hoat ging kinh doanh (1.001.929) (249.983) (6.305.502) (7.557.414)

Ket qua kinh doanh truirc chi phi cltr pheng rui ro tin dung 444.770 152.828 1.543.640 2.141.238 Chi phi di, phang riii ro tin dyng (104.626) (22.105) (866.874) (993.605) Ket quit kinh doanh

Phan 340.144 130.723 676.766 1.147.633

Tai ngay 31 thing 12 nam 2016

HI. Tai sin

Mien Bic Trieu VND

Mien Trung Trieu VND

Mien Nam Trieu VND

Loyi trir Trqu VND

Tang TAO VND

1. Tien mit 323.078 188.729 1.124.203 1.636.010 2. Tai sin c6 dinh 34.781 48.155 1.269.024 1.351.960 3. Tai sin khac 28.639.293 9.198.771 116.025.443 (6.557.205) 147.306.302

IV. Nq phai tri 1. Nq phai tit khach

hang ben ngoai (27.859.986) (9.097.490) (100.084.367) (137.041.843) 2. Nq phai tra nQi btf) (61.441) (72) (320.065) (381.578) 3. Nq phai tra khac (735.581) (207.370) (8.542.462) 6.557.205 (2.928.208)

76

Nem hang Timm mai Co phsin Phit trien Thinh phO HO Chi Minh Tea nhe HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thenh phO HO Chi Minh, Vikst Nam Thuyet minh bio cfio tai chinh hop nhilt cho nam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)

B05/TCTD-HN (Ban hanh theo Thong At

so 49/2014/7T-NHNN ngay 31 :hang 12 ndm 2014 clia Ngcin hang Nha nu& Viet Nam)

Nam kit thfic nay 31 thing 12 nam 2015 Mien Bic

Trieu VND Mien Trung Trieu VND

Mien Nam Trieu VND

Loyi trir Trieu VND

Ting Trieu VND

2.544.368 887.540 14.268.502 (9.777.932) 7.922.478

37.140 6.371 190.593 234.104

541.079 59.191 3.575.342 4.175.612

(1.998.766) (664.360) (11.792.574) 9.777.932 (4.677.768)

(7.837) (4.524) (91.897) (104.258)

(827.383) (169.090) (4.830.642) - (5.827.115)

288.601 115.128 1.319324 1.723.053

(117.860) (21.273) (795.486) (934.619)

170.741 93.855 523.838 788.434

I. Doanh thu I. Doanh thu lAi 2. Thu nhAp tir hos

d'Ong djch vu 3. Doanh thu tir hoot

dOng kinh doanh khic

IL Chi phi 1. Chi phi lAi 2. Chi phi khAu hao tai

san co djnh 3. Chi phi lien quan

trkrc tiep den hoot dOng kinh doanh

Ket qui kinh doanh truitc chi phi dtr phang rid ro tin dung Chi phi dyr piling rid ro tin dyng Ket qui kinh doanh bq phip

Tyi ngiy 31 thing 12 am 2015

HI. Till sin

Mien Bic Trieu VND

Mien Trung Trieu VND

Mien Nam Trieu VND

Loai trir Trieu VND

Ting Trieu VND

1. Tien mg 314.128 108.539 1.049.740 - 1.472.407 2. Tai san co (firth 16.060 48.436 740.718 805.214 3. Ili sin khic 20.486.715 7.074.854 78.504.347 (1.857.602) 104.208.314

IV. Nq phii tri 1. Nq phai tra khich

hang ben ngoai (20.063.278) (5.587.118) (68.645.138) (94.295.534) 2. Nq phai tra n(ji bQ (90.824) (21.466) (355.776) (468.066) 3. Nq phai tra khac (492.062) (1.529.390) (1.716.806) 1.857.602 (1.880.656)

77

Ngin hang Thirong mai Co plan Phit trien Thimh phO HO Chi Minh Tba obi HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quail 1, Thanh phO HO Chi Minh, Vift Nam Thuyet minh boo cao tai chinh hap nhit cho nam ket thtic nghy 31 thing 12 nam 2016 (tiep theo)

Maio B05/TCTD-HN (Ban hanh theo Thong to

SO 49/2014/TT-NHNN ngdy 31 thcing 12 nom 2014 cica Ngdn hang Nha nude Viet Nam)

(b) Blo ea° b§ ph4n theo linh vIrc kink doanh

Tap loan host Ong chic yeu trong linh vArc ngan hang thircrng mai va quail 1Y tai sin.

Ili chinh Quin ly Nam thtic ngity 31 thing 12 nam 2016 ngan hang tai sin Tling

TriOu VND Tri0 VND TKO VND

Thu nhap 16.424.388 34.321 16.458.709 Chi phi (15.167.806) (26.435) (15.194.241) Chi phi khAu hao tai san co dinh (116.334) (501) (116.835)

Lyi nhu4n trifirc thud 1.140.248 7.385 1.147.633

Titi chinh Quin ly Ti ngity 31 thing 12 nam 2016 ngfin hang tai sin TOng

TriOu VND TriOu VND Trifu VND

Ili san bc) phan 150.066.576 227.696 150.294.272 Nq phai tra bi5 phan (140.280.548) (71.081) (140.351.629)

Tai chinh Quin 1y Nam thoc ngiy 31 thing 12 nam 2015 nein hang tai sin Tting

TriOu VND Trqu VND Tri0 VND

Thu nhap 12.301.474 30.720 12.332.194 Chi phi (11.411.940) (27.562) (11.439.502) Chi phi khAu hao tai sin di dinh (103.930) (328) (104.258)

Lqi nhu(in tnarc thud 785.604 2.830 788.434

Thi chinh Quin ly T3i ngiy 31 thing 12 nam 2015 ngiin hang di sin Timg

TriOu VND TriOu VND Trifu VND

Tai sin bo phin 105.701.233 784.702 106.485.935 /%1(7 phai tra bOphan (96.010.238) (634.018) (96.644.256)

78

Ngin hang Thum; mei Co phan Phit trien Thanh phe Ha CM Minh Task nha HD Tower, S6 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh phi Ha CM Minh, Vift Nam Thuyet mink blo cio tai chinh hop obit cho nAm ket fink ngay 31 thing 12 nim 2016 (tiep theo)

Mau B05/TCTD-HN (Ban hanh theo Thong At

so 49/2014/7T-NHNN ngay 31 Mang 12 ndm 2014 ctia Ngan hang Nha nu* Viet Nam)

44. Quin ly rui ro tai chinh

(a)

Quin 1ST ro thi chinh

(i) Ring quan

Rui ro luon luon tiem An trong hogt d6ng dm Tap doan, va duqc quan ly th6ng qua cac quy trinh phat hien, dinh gia va kiem soot thtkrng xuyen thy thu6c vao giai hgn rui ro va cite kiem soot khac. Quy trinh quan ly rui ro la then eh& dOi vii kha Wang sinh lqi ctia Tap doan va mOi ca nhan trong Tap doitn ce trach nhiem ngan chin cac rui ro lien quan den quyen hon ding viec cua ho. Tap doan dOi mat vii cac loci rui ro nhu: rui ro tin dung, rui ro thanh khoan, rui ro thj twang (dtrqc phin loci thanh rui ro kinh doanh vii rui ro khong lien quan den kinh doanh). Ngoai ra, Tap doan et-mg chju rui ro hoot dO'ng.

Quy trinh kiem soot rui ro d6c lap kh6ng bao gim cac rui ro kinh doanh ching hgn nhu nhang thay d6i dm moi trtking, cong nghe va nganh nghe. Nhang rui ro nay &ivy kiem soot boi quy trinh xay dung ke hogch chien luqc dm Tap doan.

(ii) Khung van Iy nil ro tin thing

Co cciu quint ly rui ro

H6i ding Quin trj la nhang ngu&i chju trach nhiem cho viec phat hien va kiem soot cac rui ro. Tuy nhien, timg thanh vien rieng biet se chju hitch nhiem cho viec theo &Si va quan ly cac rui ro.

Hen ding Quern trj

H6i ding Quart trj lh nhffng ngu&i chju trach nhiem giam sat quy trinh quan ly rui ro tong quit trong Tap doan.

Uy ban Quern rid ro

Uy ban Quin IS, Rui ro tham mw cho H6i ding Quin trj trong viec ban hanh cac quy trinh, chinh sach thu6c therm quyen ciut H6i ding Quin trj lien quan den quan !St rui ro trong hogt dpng ctia Tap doan.

Oy ban Quern ly Rui ro phan tich, dua ra nhang thrill bao ve mire d6 an toan cita Tap doan truck nhang nguy ca, tiem an rui ro co the anti htrang va bien phap phong ngira doi vii cac rui ro nay trong nein hgn cung nhu dal hon.

Uy ban Quin ly Rui ro xem x64, danh gia tinh phu hqp va hieu qua ciia cac quy trinh, chinh sach quan trj rui ro hien hanh dm Tap doan de dtra ra cac khuyen nghj, de xuat dOi vai H6i ding Quin trj ye nhting yeu cau can thay doi quy trinh, chinh sach hien hanh, chien luqc hoot d6ng.

Ban Kilm socit

Ban Kitrn soot chju trach nhiem kiem soot quy trinh quan ly rtii ro tong quit trong Tap doan.

79

Ngfin hang Thirong mai Co phAn Phat trien Thinh phti HA Chi Minh T6a nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh OA HO Chi Minh, Vk't Nam Thuyet minh bao coo tai chinh hqp nhAt cho nom ket thfic ngay 31 thing 12 nam 2016 (tiep theo)

B05/TCTD-HN (Ban hanh theo Th6ng to

so 49/2014/TT-NI-INN ngay 31 thcing 12 nom 2014 ciia Ngcin hang Nha woe Viet Nam)

Kiem tocin n

Theo ke hooch kiem town nOi 130 hang nom, cac quy trinh hoot dOng TAp doan duqc kiem toan beri by phAn kiem tan nOi by nham kiem tra tinh day du va tinh tuan thu cua cac thu tuc. Kiem toan nOi by thao luAn ket qua dimh gia vii Ban Tong Giam doe vi bito coo nhimg phat hien va de xuat len Ban Kiem sold.

Hg thijng bao coo vet cho Itterng rut ro

Rui ro cua TAp doin duqc do Itrimg bang cach sir dung phtrcmg phap phan anh ca nhimg ten that du doan duqc gin nhu phat sinh trong cac truerng hqp thong thtremg vi nhang ton that khong du doan &rot ma chi la nhilng trot tinh nhang ton that thirc to sau ding dtra tren nhang mo hinh th8ng ke.

Viec theo d6i va quan 13", rui ro chu yeu &rot thuc hien dua tren rihng hon mire duqc thiet, lAp TAp doin va tuan thu cac quy djnh an town cua NHNNVN. Nhung hon min nay phin anh chien Itrqc kinh doanh va mei trutmg thj truing cua Tiip doin ming nhu mire dO rui ro ma TAp doin san sang chap nhAn.

Cac thong tin ket hqp dr hoot ding kinh doanh duqc kiem tra vi xir IS, de nham phin tich, kiem soot va phat hien sem hcrn cac rui ro. Thong tin nay duqc trinh bay va giiti thich cho HOi ding Quin trj, Ban Kiem soot, Ban Tong Giam doe va cac truing phong ban. Bao coo bao gem tong hon mire rui ro tin dung, du bao 114 thong lucmg hem riti ro tin dung, cac ngooi le hon mire, cac chi se thanh khoin va thay doi ho sa rui ro. Ban lanh doo se danh gia tinh thich hqp cua viec 10p du phong cho nhang ton that tin dung hang quy. Ban lanh doo se nhAn duqc bao coo tong hop moi quj, cung cap day du cac thong tin can thiet cho viec danh gia va Qua ra ket luAn ye rui ro cua TAp doan.

Doi vii tat cac cap trong TAp doan, cac bao coo ro cu the se dtrqc lAp va phin phei nham dam bao rang tat ca cac phong ban kinh doanh deu cap nhAt tat ca cac thong tin can thiet mgt cach day du va kip theri.

Gicim thidu rut ro

T'Ap doin da chu dOng sir dung cac tai son bao dim nham giarn thieu rid ro tin dung.

Mir dei tap trung nit ro

Sir tip trung rid ro phat sinh khi met se lucmg Ian cac khach hang ctia TAp doin ding lien quan den mut hoot &Ong kinh doanh, hoc cac hoot dOng kinh doanh cung ten mut khu Arc dja ly, hoc c6 cung cac dAc diem kinh to là nhang yeu to co the anh htremg den nghia vu thanh town hoc quyen lqi duqc thanh toan cita nhom khach hang khi nghia vu den hon do anh huang cua cac thay dOi ve kinh te, chinh tri hoAc cac yeu to khac.

Nhffng mire dO tap trung ten phan anh cac mut dO nhoy cam cua hoot dOng ngAn hang d6i yeti str phat trien cua met khu vue dia ly hoc nginh nghe nhat dinh nit° de.

De CO the giam thieu cac rui ro tip trung, Tip doan da co cac chinh sach va thu tuc can thiet bao gem cac huOng din cu the nham da clang 116a cac danh muc hoot ding. Theo do mut dO tap trung rui ro tin dung se duqc kiem soot va quan ly. Tip doin cling fip dung cac bien phap phOng tranh roil ro co chQn lqc dei vii cac nganh nghe va cac yeu to lien quan khic.

80

Ngin hing Thirong mai CO phin Phit trien Thinh ph6 H6 Chi Minh Tea nhi HD Tower, So 25 Bis Nguyen Thj Minh Khai Qui.in 1, Thinh ph6 HO Chi Minh, Viet Nam Thuyet mink boo cio tii chinh hop nhit cho nim ket fink ngiy 31 thing 12 nim 2016 (tiep theo)

Min B05/TCTD-HN (Ban himh theo Thong to

sd 49/2014/7T-NHNN ngay 31 thong 12 nom 2014 cOa Ngan hang Nhiz Int& Viet Nam)

(b) Rui ro tin thing

Tip doin chit' rui ro tin dyng trong qui trinh cho vay, tau to ding nhu khi T#p doin &nig vai tro trung gian thay mat khich hang hay cic ben thir ba khic hay khi T4p doin cap bao lanh. Rui ro khi cic ben dei tic khong co khi Wing thanh town nq duqc,giim sit mit cich tic. quin duqc de rui ro tin dvng, T#p doin chi giao djch vai cic d8i tic co uy tin tin ding cao vi khi thich hqp, yeu cau co tai sin bio dim. Rui ro tin dvng chinh ma Tap doin gap phii phit sinh tir cic khoin cho vay khich hang dm Tap doin. Miro d8 rui ro tin ding nay duqc phin inh theo gii trj ghi so cila cic tii sin tren bang can del ke toin. Ngoii ra T4p doin con gap phi' rui ro tin dvng ngoai bang duai dang cic cam ket cap tin ding vi cap bio lank.

Quan ly rui ro tin dyng

T4p doin kiem soit va quan 1S/ rui ro tin ding bang cich thiet 14p han mac tin dvng tuong irng vai mac d8 rui ro ma T(ipdoin co the chap nhOn duce dei vai moi khich hang va dei vai moi linh vue dja 1st, nginh nghe, vi bang each giam sit cic rui ro theo nhang han mire do.

T#p doin da thiet 1#p quy trinh soit xit chit ltresng tin dvng cho phep du bio sam nhimg thay doi ve mac d'iet tin city cua khich hang, bao gem ca viec ra soit tii sin bio dim thtrang xuyen. Han mix tin dvng doi yen m8i khich hang duqc thiet 1#p thong qua viee sir dvng hg thong xep hang tin ding, trong d6 moi khich hang duerc xep loci mgt mac d8 rui ro. Mirc d8 rui ro nay c6 the duqc sira doi, cap nh#t thuang xuy'en.

Tdi sin btio dam

Tii sin bio dim duqc djnh gii bari mgt b8 phan &X lap vai b8 phan kinh doanh diva tren gii thj twang tai than diem djnh Fia. Viee dinh gii tii sin bio dim duerc cap nhat 12 thing 1 Ian del yeti bat ding sin vi 6 thing 1 lin dol vai &Ong sin.

Cic loci tii sin bito dim chinh bao gem bat Ong sin, &Ong sin vi giAy to co gii. Huang din dinh gii tii sin li Ong sin, bat Ong sin dang dtrqc ra soit vi cap nhat nham wan thu cic quy djnh cua NHNNVN.

Cac cam idt vd bdo lank

De dip iing nhu cau tai chinh cua khich hang, Tap doin phit hinh cic cam Vet' kh8ng hny ngang va cic nq tiem An khic nhau. Cic cam ket vi bio lanh ding duac xep hang vi phan loci rui ro tin dvng.

Rui ro tin dyng gip trung

Mire TO rui ro tin dvng tap trung ctia T(ip doin dtrqc quin 1S/ theo khich hang, theo b8 phan dja ljt Nth nginh nghe.

81

Nein hang Thirong mai CO phi') Mutt Wien Thinh phO HO Chi Minh Tka nhk HD Tower, SO 25 Bis Nguyen Thj Minh Khai Quin 1, Thinh photo HO Chi Minh, ViOt Nam Thuyet minh bio cio tai chinh hop nhit cho nim ket Mac ngiy 31 thing 12 tam 2016 (tiep theo)

Min B05/TCTD-HN (Ban hanh theo Thong tit

sd 49/2014/7T-NPINN ngay 31 Mang 12 nom 2014 czia Ngcin hang Nha mac Viet Nam)

Mirc de rui ro tin dvng tOi da dm Tip doin tai ngay bao cao, khong tinh den tai san bao dam, bao gOm:

Riii ro tin dyng lien quan den clic tai sin nei bang

31/12/2016 Tri0 VND

31/12/2015 Tri0 VND

Tien girl tai Ngfin hang Nha ntrac Viet Nam 2.389.302 2.742.385 Tien giri va cho vay cac to chirc tin dung khac — Op (i) 18.580.047 12.097.840 Ch'ing kho.in kinh doanh — gep (ii) 400.000 922.956 Cfic ding ci tai chinh phai sinh va cac tai san tai chinh khac 39.044 Cho vay khach hang — gep (iii) 82.224.372 56.558.835 Hoot deng mua mg — gep 8.690 8.690 Ching khoan dAu tir (ii) . _ • Chung khoan nq dau tu sAn sang de ban — Op 23.412.661 16.505.404 • Chang khoan du to gia den ngay dao han — gOp 11.020.813 5.011.604 Cac khoan lAi, phi phai thu 3.113.887 1.916.536 Cfic khofin phai thu khac — Op 4.232.002 6.184.817

145.381.774 101.988.111

Riii ro tin dynf lien quan den cac tai sin ngoi0 bang Bao lAnh vay von — Op 9.862 12.062 Cam ket trong nghiep vv L/C — Op 1.092.889 1.249.452 Bat) lAnh khac — Op 2.730.004 2.064.030

3.832.755 3.325.544

149.214.529 105.313.655

(i) Tan gai va cho vay cac to char tin dyng khdc

Tien giri va cho vay cac to ch(rc tin dvng kluic cia Top doan chtra qui han hay chtra bj giam gia chi' yeu duqc giao djch voi cac to chin tai chinh danh tieng. Ban Tong Giam dOc Ngan hang khong nhan they CO rill ro tin dvng tr9nf yeu nio tir cac khoan tien giii va cho vay nay va khong cho rang clic to chic tai chinh nay c6 the mat kha fling tra ng va gay ton that cho Tip down.

(ii) Chang khodn kink doanh va chirng khodn ctliu tu.

Ban Tong Giam dOc Ngan hang khon* nhon they co rill ro tin clang lin nao tir cac khoan dau tu nay va khOng cho rang ac to chirc nay c6 the mat kha nang tra nq va gay ton that cho Tip down.

(iii) Cho vay khdch hang

Cac khoin cho vay khach hang chtra qua han hay chua bj giam gia chi yeu la tir cac khach hang c6 lich sir tra nq ding tin cOy doi vii Tip doitn.

82

Ng; n hang Thwang mai Co phAn PhIt trien Thanh ph6 HO Chi Minh Tea nha HD Tower, 86 25 Bis Nguyen Thj Minh Khai ()win 1, Thanh ph6 HO Chi Minh, Vift Nam Thuyet minh bio coo tai chinh hqp nhat cho tam ket fink ngay 31 thing 12 nim 2016 Op theo)

Min B05/TCTD-HN (Ban hank theo Mang hr

so 49/2014/7T-NHNN ngay 31 thong 12 nom 2014 caa Ngdn hang Nha nuerc Viet Nam)

(*)

Bang phfin tich tuOi nq cua cac tai son tai chinh di qua han nhung khOng bi gum gia tai ngity boo coo nlnr sau:

NO), 31 thing 12 atm 2016

Tir 10 den 90 new

Trieu VND

Qui han Tir 91 den Tir 181 den Trill 180 ngity 360 nay 360 net): Tilng

Trieu VND Trieu VND Trieu VND Trieu VND

Cac khoitn cho vay vit phii thu Cho vay khach hang —gip 151.200 19.828 Cfic khoan phai thu khac — gop (s)

30.031

107.346 308.405

787.995 787.995

895.341 1.096.400

151.200 19.828 30.031

Ngay 31 thing 12 nim 2015

Tir 10 den 90 nay

Trifu VND

Tir 91 den 180 nay

Trifu VND

Qui han Tir 181 den Teen 360 nay 360 ugly

Trifu VND TAO VND Tang

Trifu VND

Cfic khoin cho vay vi phii thu Cho vay khach hang — gOp Cac khoan phiti thu khic —gem (*)

125.149

667.165

792.314

31.563 19.151

86.183

108.579 284.442

753.348

108.579 1.037.790

31.563 105.334

Tinh trang han ctia cac khoin phiti thu lien quan den bin chirng khofin tra chom duqc tinh diva ten th&i gian den han thanh town theo hqp clang ban du, khong tinh den viec gia han thai han thanh town gift dm ben.

83

Ngin hang Throng mai CO plan Phit trien Thanh phO Ho Chi Minh Toa nha HD Tower, So 25 Bis Nguyen Thj Minh Khai Quin 1, Thanh phi) Ho Chi Minh, ViOt Nam Thuyet minh bio cio tai chinh hop nhAt cho nam ket Mac ngay 31 thing 12 nam 2016 (tiep theo)

Miu B05/TCTD-HN (Ban hanh theo Thong tu.

se. 49/2014/TT-NI-INN ngay 31 thcing 12 nam 2014 caa Ngcin hang Nha fluor Viet Nam)

Bang phan tich tu6i nq cua cac tai sin tai chinh bj gam gia tai ngay boo cao nhu sau:

Qua han NO), 31 thing 12

Tir 10 den

Tir 91 den Tir 181 den

Tren flint 2016

90 ngiy

180 ngiy

360 ngiy

360 ngay

TtIng Trieu VND TriOVND Tri0 VND Trieu VND Tri?u VND

Cho vay khach hang — g6p 1.140.314 356.793 430.668 254.115 2.181.890 Hog d6ng mua nq— g6p 8.690 8.690 Cluing khoan dau to — g6p 300.000 300.000 Cac khoin phai thu khic — gQp 841 4 58.022 58.867

1.141.155 356.793 430.672 620.827 2.549.447

NO), 31 thing 12 nam 2015

Tien girl va cho vay cac to

Tir 10 den 90 ngiy

Tri0 VND

Tir 91 den 180 ngay

Tri?u VND

Qua htm Tir 181 den 360 ngiy

Trieu VND

Teen 360 ngity

Tri0 VND Thug

Tri?u VND

chfic tin dung khic — g6p 103.620 103.620 Cho vay khach hang — g6p 1.062.546 256.842 316.710 164.246 1.800.344 Hoat dOng mua nq — g6p 8.690 8.690 Cfic khoin phai thu khic — gOP 10.221 81.773 91.994

1.072.767 256.842 316.710 358.329 2.004.648

Xem Thuyet minh 39 ve cac loai va gia trj tai son boo dam nhan duqc tir khach hang. Tap doin chua xac dinh vi trinh bay gia trj hqp 15/ cua tai sin boo dam cho cac tai sin tai chinh qua han va bj gam gia vi cac Chan muc Ke toan Viet Nam, Che d4 Kt toan Viet Nam di, dung cho cac TO chirc tin dung do Ngan hang Nha nuac Viet Nam ban hanh khong cung cap huong viec do luting gia tri hqp 15, trong truing hqp gia niem yet tren thj truing kh6ng co sin. Gia trj hop IS, cua cac tai sin boo dim nay có the khac gia trj ghi s6 cua chfing.

(c) Riii ro th1 triarng

Rtii ro thj tnrang là rut ro ma is trj hop 1j , hoc gia tri cua clang tien trong tucmg lai cua cac cong co tai chinh se bien dang do sir bien d6ng gia tren thj trueyng. Rui ro thj truing phit sinh tir trang that ma cua lai suit, cac son phAm tien t" va cong co von, tat ci cac son phial nay deo chit' tic Ong tir hien Ong tren thj twang not chung va timg loai thj truing neyi rieng vi sir thay doi cua mirc da bien d'ong cua gia thj truing nhu: lai suit, t5, gia hOi doai vi gia c6 phieu.

84

Ngin hang Thurcmg mti Co phttn Phat trien Thanh phi HO Chi Minh Taa nha HD Tower, So 25 Bis Nguyen Thi Mirth Khai Quart 1, Thanh phi Hii Chi Minh, Vi§t Nam Thuyet minh bao cao tai chinh hyp nhilt cho nam ket thuc ngay 31 thing 12 nam 2016 (ti'ep theo)

Miu B05/TCTD-HN (Ban himh theo Thong to

so 49/2014/77'-NHNN ngay 31 (hang 12 nam 2014 cua Ngein hang Nha nu& Viet Nam)

(i) Rtii ro lai suit

Rai ro lai suit la rui ro ma gia trj hop 15, hoc cac dong tien cua cong cu tai chinh bien dOng do thay d6i ICI suit thj truOng. Tap doan se c6 nguy ca chju rui ro lai suit do su kh6ng tuang xirng hay chenh lech gins ngay dao han hoc ngay xac djnh lai lai suit dm tai san va nct phai tra va cac cong cu ngoai bang trong mit giai doan nhit djnh. Tap doitn quan Iy rni ro nay thong qua viec can dOi ngay xac dinh lai Lai suit cua cac tai san va no phai tra.

Phan tick tai san va nq phai frit theo lcS) djnh lgi lai suat thgc ti

KS, djnh lai lai suit thuc to là thai han con lai tinh tir tho,i diem ket thuc kj, ke toan cho tai kj, djnh lai !Ai suit gin nhat hoc thai han dao han cua cac khoan mvc tai san va nq phai tra, tits, theo yeu to nao den serm han.

Cfic gia dinh va dieu kien sau day duqc fip dung trong phan tich kj, djnh lai lai suit thuc 4 dm cac tai san va nq phai tra dm Tap doan:

• Tien mat, yang; cac cong cu tai chinh phai sinh va cac tai san tai chinh khic; g6p von, dau to dui han; cac tai san khic (bao gom tai san co dinh, bit Ong san dau to va tai san c6 'chic) va cac khoan nq khac duqc xep loai vao khoan mvc kh8ng chju lAi.

• Tien gfri tai NHNNVN duqc xep loai vao tien girl thanh toan do do kS, djnh Iii lai suit thuc to dirge xep loai vao khoin mac dual mOt thing.

• KS, djnh lai lai suit thuc 4 cua chimg khoan nq dAu to duce tinh dua tren thai gian dao han thuc to tai thiri diem ket thtic kj , ke toan cua tirng loai chiing khoan.

• KS, djnh lai lai suit thuc to cua cac khoan tien girl va cho vay cac to chin tin dung khac; cho vay khfich hang; tien girl va vay cac to chirc tin dung khic va tien girl cua khfich hang dtrot xac djnh nhu sau:

Cac khoan mvc co lai suit co djnh trong suOt thai gian cua hqp thing: kj, djnh lai lai suit thuc to dua teen th&i gian con lai cilia hop dong tinh tir ngay bao cao.

Cac khoin muc co lai suit tha n6i: k5' djnh 10i !Ai suit thuc to dua teen thoi han djnh lai lai suit gain nhit tinh tir ngay bao cao.

• KS, djnh lai lai suit thuc 4 cua khoan mvc phut hanh giiy to• co gia dtra tren thiYi gian dao han con lai cua timg loai giAy toy c6 gia.

Bang sau trinh bay al san va nq phai tra cos Tap doin dtrqc phin loai theo th&i han ngan han gift k5' djnh gia lai Jai suat hoc ngay dio han hap dOng tai ngity bio cao.

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Ngin hang Timing mai CO plan Phat trien Thanh phO HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Qugn 1, Thanh ph6 HO Chi Minh, Viet Nam Thuyet minh bao cao tai chinh hop nhgt cho Elam ket th6c nay 31 thing 12 nam 2016 theo)

Mau B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NHNN ngciy 31 Chang 12 nclm 2014 caa Ngan hang Nha nuor Viet Nam)

(ii) Riii ro ti'drt to Rui ro Wen te la rui ro ma gia trj cua cac ding cg tai chinh bj thay dii do nhang thay dii ve ty gia dii vai VND, ding tien hach toan dm Tap doin.

Tap doan dugc thanh lap va hoat &Ong tai Viet Nam. Cac tai san tai chinh va nq phai Ira tai chinh cua Tap doan chu yeu bang VND, mOt phan bang USD, EUR va yang. Tuy nhien, mOt so tai san tai chinh va ng phai tra tai chinh khic dm Tap dolin lai band cac 'ging tien khic ngoai VND, USD, EUR va yang. Tap doan da din ra mOt he thong han miic de pan ly trang thai cua cac (long tien. Trang thai ding tien dirge quart ly tren ca so. hang ngay va chien Wye phong ngira rui ro dugc Tap doan sir sting de dam bao rang trang thai cua cac (long tien dtrqc duy tri trong han mire da thiet lap.

Sau day la nhang tj/ gia hei dodi chinh dugc Tap doan ap dting tai ngay bao cao nhu sau:

TS, gia hOi doii tai nay 31/12/2016 31/12/2015

USD/VND 22.159 21.890 EUR/VND 23.876 24.489 XAU/VND (chi) 3.580.000 3.255.000

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Ngiin hang Thircrng mai CO phan Phat trien Thanh pito HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phO HO Chi Minh, Viet Nam Thuyet minh hi° coo tai chinh hop nhilt cho nam ket Mac ngay 31 thang 12 nam 2016 (tiep theo)

Miu B05/TCTD-HN (Ban hanh theo Th6ng hr

so 49/2014/TT-NHNN ngay 31 thang 12 nom 2014 cua Ngan hang Nha nuor Viet Nam)

Dtrii day la bang phan tich tic ding co the xay ra dei vai lqi nhuen sau thud dm Tap doan sau khi xem xet mire hien tai cita tj, gia hoi dodi va str bien Ong trong qua khir efing nhu kj, vqng cua thi trtrang tai ngay bao coo.

Ngay 31 thing 12 tam 2016

Anh htrii.ng den Icri nhu(in sau

thud Tri0 VND Tang/(giam)

USD (manh len di 1%) (1.070) EUR (yeu di 3%) (171) XAU (manh len 10%) 742

Ngay 31 thing 12 nam 2015 USD (manh len 3%) (5.127) EUR (yeu di 5%) (81) XAU (yeu di 7%) (714)

Bien Ong ngtrqc lai cua tj, doai cac ding tien co the ci cung mire di tic Ong nhtrng ngtrqc chieu dOi vii lqi nhuen sau thud cua rep doan tai ngay 31 thang 12 nam 2016 va 2015.

Rai ro v'd gid co phieu

Rui ro ve gia cis phieu la rtii ro ma gia thi truing cita chimg khoan giam do viec thay doi gia eita the chirng khoin rieng le. Rui ro ve gia chirng khoan chit y8u phat sinh tir chimg khoan von deu ttr son sang de ban caa 'rep doan.

Chimg khoan von diu to son sang de ban cua Tip doan chiu anh huang bai riii ro gia thi truing phat sinh tir skr khong chic chin ve nhiing bien ding dm gia thi truing tiring lai ctia cac chimg khoan nay. Tap doan quan ly rui ro gia chimg khoan bang viec da clang hia dank mue au ttr va then trong trong viec lira chin cac chirng khoin a au ttr trong han mire dtrqc quy dinh.

(iv) Phan tick d5 nhay

Bien Ong dm the rui ro thi truing co the lam tang, giam phan lqi nhuan ma rep doan da ghi nhen.

Viec darth gia di nhay cua rui ro thi truing se can dirge thtre hien dkra tren sir bien Ong dui the bien , so rut ro chit yeu nhtr lai suit, tj, gia hOi doai va gia co phieu, trong khi cac bien so khac giir nguyen

khang elOi. Tap doan thkrc hien viec phan tich va trinh bay di nhay dia nil ro thi twang khi co hiring din cu the tir ccr quan quan lj,.

93

Nein hang Tinning mai CO phOn Pligt trien Thinh plui HO Chi Minh Toa nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quail 1, Thanh phO HO Chi Minh, Viet Nam Thuyet minh bio cao tai chinh hop nhit cho nam ket thic ngay 31 thing 12 nam 2016 (tiep theo)

Mau B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/771-NHNN ngay 31 thong 12 nom 2014 cua Ngan hang Nha mar Viet Nam)

(d) Rid ro thanh khofin

Rui ro thanh khoan la rui ro do Tap doan khong c6 kha rang thuc hien cac nghia vu tai thai diem phat sinh nghia vu tai chinh, hoac Tap doan co kha rang thuc hien nghia vu khi den han nhung phai chiu ton that Ian de thuc hien nghia vu do.

De giam thieu rui ro thanh khoin, Tap doan huy Ong tir nhieu nguen da clang khfic ngoai ngain yen ca ban dm Tap doan, dung th6i Tap doan c6 chinh sach quan ljr tai san co tinh thanh khoan linh hoat, theo dOi dung tien du kien va kha rang san co cua tai san bao dam hien tai trong tnrang hqp can huy dOng them nguen von.

Cac gia dinh va dieu kien sau duqc fip dung trong phan tich th6i gian den han cua cac tai san va nq phai tra cua Tap doan:

• Tien giri tai N}INNVN duqc xep vao loaf tien giri kh6ng ky hen, trong de bao gem tien giri du tni bit buOc. S6 du dm tien giri du frit bit buec phu thuec vac) thanh phAn va kS, han cua cac khoan tien giri cua khach hang.

• Thai gian den han cua cac khoin tien giri va cho vay cac to chirc tin dung khac, cac ding cu tai chinh phai sinh va cac tai san/nq phai tra tai chinh khac va cac khoin cho vay khach hang duqc xac dinh dua vao ngay den han cua hqp ding quy dinh. Thai gian den han thuc to c6 the thay del do cac khe trac cho vay dtrqc gia han.

• Thai gian den han cua chfrng khoan dAu tu duqc tinh dua tren ngay den han cua tirng Ioai chirng khoan.

A • Thai gian den han cua cac khoan dau tu gip von mua co phAn duqc coi la tren 5 ram do cac khoan dAu tu nay khOng c6 thai gian den han xac dinh va Tap doan co y dinh ram gier lau dal.

• Thai gian den han cua tai san co dinh duqc xac dinh dua vao thai gian sir dung hiru ich con Iai cua tai san.

• Cac khoan tien girl va vay cac to chirc tin dung khac va cac khoan tien giri cua khach hang duqc xac dinh dua vao tinh chit dm cac khoan nay hoc thai gian den han tren hqp deng. Tai khoan tien giri thanh toan tir cac to chirc tin dung khac va tien girl thanh toan duqc thuc hien giao dich theo yeti cAu cua khach hang va do do duqc xep lc* khong ky han. Thai gian den han dei v6i cac khoan vay va tien giri kS, han dugc xac dinh dua teen ngay den han theo hqp (long. Trong thuc te, cac khoan nay c6 the duqc tai tuc va do do duy tri trong th6i gian dai han thai gian den han ban au.

Duai day la bang phan tich tai san va ng phai tra dm Tap doan theo nh6m dira tren thai gian con tinh tir ngay bao cao den ngay den han. Tren thuc te, thai gian den han cua tai san va nq phai tra co the khac vii cam ket, tuy thuOc vao cac phu lac hqp deng duqc

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31/12/2016 Gia tri Gia tri ghi so . x

Tri0 VND hop IS,

Triu 'VND

Ngin hang Thuong mti Co phtm Phit trien Thinh phO HO Chi Minh Tda ohl HD Tower, So 25 Bis Nguyen Thj Minh Khai Quh'n 1, Thhnh pho HO Chi Minh, Vift Nam Thuyet minh bio cio tai chinh hop nhfit cho nom ket thic ugly 31 thing 12 nom 2016 (tiep theo)

Mau B05/TCTD-HN (Ban /birth theo Thong tu

so 49/201 4/7T-NHNN ngay 31 thing 12 ndm 2014 ctia Ngdn hang Nha nuoc Viet Nam)

(e) So sanh gia trj hpp IY va gia trj ghi so

Gia trj hqp ISt la iia trj ma mOt tai sin co the duac trao d6i, ho4c mgt khoin nq co the dtrqc thanh toin gift cac ben co day du hieu biet, mong mu6n giao djch tren ca sa ngang gia tai ngay do ltrang.

Gia trj hqp ly cua cac tai son va nq phai tra tai chinh, cung veri cac gia trj ghi s6 dtrqc trinh bay tai bang can d6i ke toan hqp nhtit tai ngay bao cao nhu sau:

31/12/2015

Gia tri Gia tri

ghi so hop ly Tri0 VND Tri0 VND

AA= phcin logi la tai sem ten chinh chew zinc djnh theo gift trj hqp 13; thong qua bcio ceto kit qua hogt &Ong kinh doanh - Cfic cong cu tai chinh phai sinh va

cac tai san tai chinh khac - Chimg khoan kinh doanh

Drc phan logi la caw khocin dau to nom gift den ngay dero hgn: - Trai phieu Chinh phu khong c6 gia

niem yet - Chimg khoan dAu to giD den ngay

dao han khfic

Dtcgc phein logi la cac khoim cho vay va phcii thu: - Tien giri tai NHNNVN - Tien giri va cho vay cac to chtic

tin dung kit& - Cho vay khfich hang - Hoat dOng mua nq - Cac khoin phai thu - Cac khoan lai, phi phai thu

Dirac phcin logi la tai son tai chinh sjn sang de ban: - Trai phieu Chinh phu khong c6 gia

niem yet - Co phieu co gia niem yet - CO phieu khongs c.6 gia niem yet. - Chung khoin dau to sang de ban

khic - GOp von, dau to doi han

(*) 39.044 (*) 396.937 (*) 916.034 (*)

tt

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4.066.444 (*) 4.624.464 (*)

2.389.302 2.389.302 2.742.385 2.742.385

18.580.047 (*) 11.994.220 (*) 81.303.975 (*) 55.853.240 (*)

5.489 (*) 5.489 (*) 4.196.544 (*) 6.145.828 (*) 3.113.887 (*) 1.916.536 (*)

18.153.613 (*) 10.109.405 (*) 108.741 113.388 118.469 120.738 654.731 (*)

4.985.833 (*) 6.345.365 (*) 384.406 (*) 419.118 (*)

97

(*)

Ngfin hang Thircrng mai CO plan Phil trien Thinh phi) HO Chi Minh Tim nha HD Tower, SO 25 Bis Nguyen Thi Minh Khai Quin 1, Thanh phO HA Chi Minh, Viet Nam Thuyet minh bao cao tai chinh hap nhAt cho nam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)

MAu B05/TCTD-HN (Ban hanh theo Th6ng to

so 49/2014/TT-NIEVN ngay 31 thang 12 nam 2014 czia Ngcin hang Nha nu& Viet Nam)

Dugc phan logi la ng pluli tri tai chinh alwor xac clinh theo gia tri phein bo: - Cac khoan no Chinh phi' va

31/12/2016 Gia tri Gia tri ghi so htyp IS,

Trieu VND Trieu VND

31/12/2015 Gia tri Gia tri ghi so him 1j,

Trieu VND Trieu VND

NHNNVN 177.635 (*) 2.488.321 (*) - TiOn giri va vay cac to chine tin dung

khac 19.684.665 (*) 6.594.931 (*) - Tien giri dm khach hang 103.299.771 (*) 74.542.719 (*) - VOn tai trq, ity thac dau tu, cho vay

TCTD chit" rili ro 2.843.432 (*) 2.822.563 (*) - Phat hanh giay to. c6 gia 11.027.014 (*) 7.847.000 (*) - Cac khoan lai, phi phai tri 2.463.250 (*) 1.744.418 (*) - Ng phai tri tai chinh khac 437.797 (*) 228.249 (*)

Tap doan chua xac dinh gia tri hop lf dm, cac ding cu tai chinh nay a thuy& minh trong bao cao tai chinh hop nit& boi vi khOng co gia niern yet tren thi truong cho cac ding cu tai chinh nay va cac Chuan mire la toin Vi@ Nam, Che do Ke toan Viet Nam ap dung cho cac TO chine Tin dung do Ngan hang Nha ntrac Viet Nam ban hanh va cac quy dinh phap 1j7c6 lien quan chua di huang din ye each xac dinh gia tri hop li, sir dung cac kSt thua't dinh gia. Gia tri hop 15, dia cac ding cu tai chinh nay c6 the khac vo.i gia tri ghi so dm chung.

98

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Ngiy 31 thing 3 nem 2017

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'IAN HANG 146 MAI CO ?HAN .9

HAT TRIEN HANH Pao

46 CHI MINH

rp. Ht5

Ngin hang Thtrong mai CO plain Phit trien Minh ph6 HO Chi Minh Teta nhi HD Tower, S6 25 Bis Nguyen Th1 Minh Khai Quin 1, Thinh phi; HO Chi Minh, Viet Nam Thuyet minh bio coo tai chinh hop nhat cho nim ket tittle ngiy 31 thing 12 nam 2016 (tiep theo)

Mitt B05/TCTD-HN (Ban hanh theo Thong to

so 49/2014/7T-NhWN ngiry 31 :hang 12 nom 2014 clic, Ngein hang Nha nu& Viet Nam)

45. Cam ket thue Toi ngiy bio cio, cic khoin tien thue toi thieu phiti tri cho cic hop dong thue hoot d•;:ong khSng dtrqc hay ngang nhu sau:

Den mOt nem Teen mijt den nem nem Tren nem nem

31/12/2016 Tri0 VND

31/12/2015 Trqu VND

186.656 150.063 419.585 389.096 586.127 611.821

1.192.368 1.150.980

99