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Ngin hing Thuong mai C6 phin Qudn dgi Bo2alrcrD
Dia chi: Sii 21 cit Linh- D6ng oa - He NOi
BANG cAN DOI KE ToAN RIENGQUY llu2014- Ngiry 30 thing 09 nim 2014
Thuyetminh
30/09/201431/12/2013
de ki6m toend6ng d6ng
rAr sAtr
Tian mlt, vang bgc, tti qufTian grhi t?i Ngin hirng Nha nuOc ('NHNN')Tiiin, ving giri t?i va cho vay c6c t6 chrirc tin dgng("TCTD") khec
Ch0ng khoan kinh doanh
Cho vay khech hang
Cho vay khach hang
Dq phong rii ro cho vay khSch hdng
Chrlng kho6n ttiu tu
Chung khoan dAu tu s5n sang dA ben
Chung kho6n dAu tu gio tt6n ngay dao han
DqP phong gram gie chung khoan
c6p v6n, dau tu dii h?n
DAu tu vdo c6ng ty con
lgA, t, ,ao "ong
ty lien k6t
LUu ,,, od han khec
lorr ptrong giSm gi6 g6p v6n dAu tu, ttAu tu dai han
lrat "an "o
einrt
lrai "a, "6
arn nou ninnI
lNguyen gie tai sdn.c6 dinh
lHao mdn tai san c0 dinh
lTei sen c0 dinh vO hlnh
lNguyen gia tai sdn c6 dinrr
lHao mon tai san c6 dinh
Itu, .nn "u
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l"a" *norn rai va phi phai thu
lcac tnoAn prrii tnu
hai "en
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lorr pnong rii ro cho cac tai sdn C6 nOi bang kh6c
lroxc rAr sAr
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3.229.926.374.27 5
2.2 18.318.450.000
258.591.150.000
849.418.759.755
(96.401 .985.480)
1.5't 9.686.181.148
644.370.479.076
1 .390.91 1.013.510
(746.540.534.434)
875.315.702.072
1 .161 .043.087.243
(285.727 .385.171].
9.541.943.024.447
3.588.838 362.472
5.798.241 .957.600
254.945.736.211
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258.591 .150.000
860.078.578 955
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1 .230.0214.888.378
(584.996 451 .018)
862.547.628.412
1.115.570.712.166
(253.023.083.754)
6.987.090.804.463
3.067.617.518.091
3.917 .644.328.937
204.774.767.O48
(202.945.809 613)
178.784.987 .021.255
Ngdn hing Thuong mqi C6 phin Qu6n dqiDia chi: 56 2'l Cit Linh- D6ng Da- Ha NQi
BANG cAN DOI KE roAN ruENG (ti6p theo)QUY ttuzotr- Ngiy 30 thang 09 nam 2014
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khoin nq chinh phti vi NHNNg&i va vay cec TCTD khecgrli cia khiich hingc6ng cg tai chinh phli sinh cec c6ng ng tii
6n tii trq, riy thic itiu tu, cho vay TCTD chlu rii
hirnh giiy td c6 giikhoan nq khackhoan lai, phi phii trdkhoan nq khac
phong cho cac cam k6t ngoai bdng
cHo so Houvi cic qutc0a TCTD
PHA TRA VA VON CHU SO HOU
Frai.$fi,,ry
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nhuAn chva phen Ph6iIG VON CHU SO HIJU
NgAn hing Thuong mqi C6 phin QuAn dQiOia chi: SO 21 Cat Linh - OOng Oa- Ha Noi
BANG cAN Dol KE roAN RIENG (ti6p theo)QUY ttuzotc- Ngay 30 thing 09 nam 2014
cAc cHiTIEU NGOAI BANG CAN D6I KE TOAN RIENG
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t. tlgh-'a vU nt tEm in1. Cam kct bao lenh2. cam k6t thu tin dung
ll. Cac cam k6t atua ra1. Cam ket tai trq cho khach hang
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Bi L€ Khdnh HingPT. Phdng k6 toan
Ha Noi, Viet NamNgay 12 thang 11 n,m 2014
Ngdn hdng Thuong mqi C6 ph6n eudn dOiOia chi: Si5 21 Cbt Linh - D5ng Da - Ha N6i
BAo cAo KET aUA HoAT DONG KINH DoANH RIENGQUv ttuzora- rugay 30 thang 09 nam 2or4
)4.'Ba L6 Khanh H6ngPT. Phdng k6 toan
Ha Noi, ViCt NamNgay '12 theng 11 nem 2014
Ngu'di phC
Ba LC Thi Loiuram ooc I a, chrnh
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nhAp lai ve cdc khoen thu nhap tuong tuphi lei vd cec khoan chi phi tuong tunhep laithuAnnhap tU ho?t dong dich vuphi hoat dong dich Wthuin tt} hoat atong dlch vU
(16) thuAn tu hoar dOng ngoei h6t16) thuin tD chi,ng kho6n kinh doanh, chri'ng khoentu vi g6p vi5n, diu tu dei hen
thuan ttr ho?t dong kinh doanh khecnhip ta? g6p v6n, mua c6 phAn
THU NHAP HOAT OONG
cHr PHi HoAT oeNGnhuAn thuen tr:r hoat dong klnh doanh tru6c chi phl
phdng nli rophi dr,? phdng
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111 .153.414.621
84.637.788.8r9
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1.934.652.486.766
3.060.595.326.632
(1.689.772.433.399)
1.370.822.893.233
196.977.364.768
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33.124.6'16.263
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3.718.875.853.032
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Ngdn hing Thuong mqi C6 ph6n Qudn dgi Bo4a/rcrDOia chi: Sii 21 Cat Linh - oi5ng Oa - HA N9i
BAO CAo LUU CHUYEN TIEN TE RENG (phuong ph5p trr,rc tiiip)QUY ilUZOtl- Hgay 30 thang 09 nem 2014
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t nuyetminh
Giai doen tu01/01/2014
d6n 30/09/2014
Giai iloEn tu01/01/2013
d6n 30/09/2013d6ng o6ng
Lr,ru CHUYEN T|EN TU HOAT OQNG K|NH DOANH
Thu lai va cAc khoan thu tuong tq? nhan duEcChi Ei va cac khoan chi tuong tu de traThu nhap tr.r hoat dong dich vu nhan duocChenh ech s6 tidn thurc thu/(thuc chi) tu hoat dongkinh doanh (ngoai te, chfng khoan)Thu nhap/(Chi phi) kh6cTiAn thu cec khoen nq de duoc x0 li, xoa, bU dapbing ngu6n du ph0ng rt)i roTi6n chi trd cho nhan vien va hoat d6ng quan ly c6ng vu
TiCn thu6 thu nhap thuc nop trong kyLuu chuy6n tidn thuin tt hotrt dgng kinh doanhtrutc nhiinng thay d6i vA tei sin vi v6n luu dQng
Nhhlg thay dAi va $i san hoAt dOng(Ting)/Giam c6c khoan ti6n, ving grli va cho vay c6cTCTD khac(Tang)/Giam cac khoan v6 kinh doanh chong khoAn(Teng)/Giam cdc khoin cho vay khach hangGidm ngudn du phdng d6 bir <l6p c6c khodn (chungkhoin, dAu tu)(Teng)/Giam kh6c vC tai san hoat dongNhhng thay d6i vA c6,ng n? hoet dlngTang/(Giam) c6c khoan no Chinh phi vd NHNNTeng/(Giam) cac khodn ti6n g&i crla c6c TCTD kh6cTing/(Giam) ti6n gi/i crla khach hangTang/(Giam) phat hanh trai phi6u va giSy td c6 giaTdng/(Gidm) v6n tai trq, ui thac dau tu, cho vay maTCTD chiu rii roT5ng/(Giam) c6c c6ng cu tai chinh phai sinhTing/(Gidm) khac cia c6c khoan nq khAcSl} dqng cec quyLuu chuydn tidn thuAn tu hoat dQng kinh doanhLUU CHUYEN flEN TU HOAr DoNG oAU TUMua s6m tei san c6 dinhThu tu thanh l, tai sen c6 dinhTi6n chi dAu tu, g6p v6n vao cac don vi kh6c (Chi d3utu mua c6ng ty con, g6p v6n li€n doanh, lien k6t va cAckhoin ttAu tu dai han khec)C6 tuc nhan duqc trong k! bing ti6nLuu chuydn tiBn thuin s& dgng trong ho?t dQngitiu tu
tv.11
9.222.148.517 .775(4.478.225.814.1321
5502U 248.452
146.556.626.113(753.245.936.622')
152.342.551.593
(930.129.103.090)(424.831.886.082)
3.484.879.204.007(3.769.074.125.191)
10.560.984.050.000(7.238.113.439.925)(3.993.778.840.01 1 )
(1.163.397 .297.4291(1 .934.768.597.826)6.510.317.973.482
(17.500.708.604.376)24.382.'t29.247 .435
(43.922.677.300)(12.978.456.83s)247.703.936.273
(561 .905.471.715)
6.226.123.052.298
(207.041 .138.403)2.693.167.958
(189.340.180.800)33.124.616.263
(360.563.53,t.9821
10.057.946.370 983(5.360.464.997.851 )
498 .540 .291 .206
149.406.085.417(619.015.337.709)
426.447.399.347
(1 .085.012.929.997)(438.775.117.964)
3.629.071.763.432(10.324.548.809.515)
11.s70.130.394 2s5(9.408.286.770.845)(6.833.897.514.245)
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(1 8.262. 137 . 135.O28')18.603.693.335.822(1.420.010 000.000)
(36.306.900.000)307 .047 .949
(6.058.451 .909.956)(s9.s67.013.s00)
(14.416.426.909.948)
(556.421 .553.588)45.003.741.935
(382.063 149 000)52.549.483.659
(840.931.476.994)
Ngdn hdrng Thucrng mqi C6 phAn Quin dQiDia chi: 56 21 C5t Linh - O6ng Da - Hir Nqi
BAo cAo Luu cHUYEN TIEN TE RTENG (ti6p theo)ouv ll[2014- Ngay 30 th6ng 09 nem 2014
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Giai doen ti!01/01/2013
d,n 31/09/2013d6ng d6ng
LUU CHUYEN TIEN TU HOAT D9NG TAI CH|NHTing v6n di6u le va thang du v6n c6 ph6n bing ti6nmatc6 tuc trd cno c6 oongTang/(giam) quy
Luu chuyrin ti6n thuin tD (srip dqng trong) hoatttons tii chinhLuu chuyrin tiiin thuin trong kY
Ti6n vi c6c khoin tuong <Iuong ti6n diu k!Tiiin vir ciic khoan tuono duono tian cuaii kV tv.13
5.865.559.517.31612.343.321.s1?{OO1 8.20 8 .8 8'l .43 0.1 1 6
625.000.000 000(212.500 000.000)
412.500.000.000(14.844.858.386.942)27.856.691.483.28213.01't.833.096.340
Nsvoi6p{-
JA/Nguoi phe
7z6S!*(:Kin,,ii/ rHtJgNG^l*l c6 Pse
phe duyCt:
Ba Le Khanh HSng
PT. Phdng k6 toan
Ha Noi, Viet NamNgay 12 thang 11 nem 2014
Don vi bao cao: Ngan heng TMCP Quin oQi
oia chi: s6 21 cat Linh - oiing oa - Hir NQi
MAu s6: Bosa/TcTD
He va rcn
Ong L6 HOu Ducong Luu Trung ThdiOng Nguy6n Mqnh Hirng
Ons Hd Ti6n DUng
Ong Nguy6n Ddng Nghi6mOng LB C6ngBA Nquy6n Thi Th0yBa Nguy6n Thi NgQcBd TrAn Thi Kim ThanhOng Nguy6n Vdn HirngOng Nguy6n Vin HuO
THUYET MINH BAO CAO TAI CHINH RGNG LE
QU'i ilil2014
t- DaC OIEM HoAT DQNG CUA T0 CHUC TiN OtlNe
1. GiSy ph6p thinh lip vi hotrt ttQng, thdi hen c6 gii tri
Noan hano Thuonq mai C6 phin QuSn doi la ngan hang thuong mqi co phdn duqc thanh lap tai
nrOJCOng n"oa ia nOI Cn; nghi" viet Nam voi ho;t d.-ng-ch.lnh la thqrc hien c6c dich vq ngan hang
;; i'ai ;ili^"h .6 lien qrrn tneo-oi5y phep noat tlong s6 ooslltllge- lsdv 14-thdns 99. liT-1?:1d"
i-nO.g d"; l.6a;haig Nha nuOc Vi'et l.iam ("NHNNVN') c5p vd c6 thdi h?n 50 nem ke tu nga1' cep'
2. Hinh thripc s& hiru viin: C6 PhAn
3. Thinh phin hQi t!6ng quin tr!
Chuc vu Ngdy b6 nhiQnr/t'i bd nhE,n-
4. Thlrnh phin Ban ki6m soit
Tai b6 nhiem vao ngay 23 thang 04 nem 2014Tei b6 nhiem vao ngay 23 thang 04 nam 2014
T6i b6 nhiem vao ngay 23 thang 04 nam 2014
T6i b6 nhi€m vAo ngdy 23 thdng 04 nam 2014
T6i b6 nhi€m v6o ngay 23 thang 04 nim 2014
86 nhiQm vio ngdy 25 thang 04 n5m 2014
86 nhiem vao ngay 25 th6ng 04 ndm 201486 nhi€m vdo ngay 25 th5ng 04 ndm 201486 nhiQm vio ngiy 28 thang 04 nam 201 1
86 nhi€m vio ngdy 25 th6ng 04 ndm201486 nhiem vdo ngdy 25 thang 04 nam 2014
Nodv b6 nhi€m/tdi b6 nhien
86 nhiem vao ngay 25 thang 04 nem 201486 nhi€m vio ngay 29 thang 07 ndm 200986 nhiem vao ngay 25 thang 04 nrm 201486 nhiQm vao ngay 25 th3ng 04 nem 2014
Nodv bd nhi€m
86 nhi$m vao ngay 05 theng 01 nim 2010
86 nhiem vao ngay 18 thang 10 nem 2005
86 nhiem vio ngAy 23 th6ng 11 nam 2009
86 nhiem vao ngay 23 thang 11 ndm 200986 nhiem vao ngay 27 thang 04 ndm 2011
86 nhiem vao ngay 15 theng 11 nem 201286 nhigm vao ngay 02 thang 08 nem 201386 nhiQm vao ngay 02 thang 08 nem 201386 nhigm vao ngay 05 thang 06 nam 2014
HQ ve En
5. Thirnh phAn Ban tti6u hirnh
He ve rcn
ch0 tichPh6 Chi tichPh6 Chtl tichThenh viCnThanh vienThinh vi6nThanh vienThanh vienThinh vi6nThanh vienThanh vien
Ba V[ Thi Hdi PhusngBa Nguy6n Thanh BinhBa Le Minh H6ngOng oing Qu6c Ti6n
Chrb vu
Tru&ng ban Ki6m soatThdnh vi6nThanh vienThanh vien
Ch(rc vu
Ong LE C6ngOng D6 Vin HungBd Nguy6n Thi An BinhBir Nguy6n Minh ChiuBa Pham Thi Trung HaOng Hoing Th6 HungOng U6ng D6ng HungOng L0 HdiBa Le Thi Lqi
T6ng Gi6m d6cPh6 T6no Gidm d6cPh6 T6n6 Gism d6cPh6 T6ns Gi5m d6cPh6 T6no Giem d6cPh6 T6nd Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Gidm d6c€iem doc Tai chinh
4
NT
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6. TrU sO chlnh: s6 21 Cat Linh, D6ng oa, HaNoi, vigt Nam
S6 "tii
nnann, 1 HOi s& chinh, 1 Sd giio dich,65 chi nhanh trong nudc,2 chi nhenh nuoc ngoai va
136 ph6ng Giao dich, 2 QuY ti5t kigm.56 c6ng ty con: 03 cong tY
Tai ngey 30 theng 09 nam 2014, Ngan hang c6 ba (3) c6ng ty con nhu sau:
STT Ten C'ns A
1 Cong tY C6 PhAn Bdohi6m Quin doi ("MlC')
7. T6ng sli cin bO c6ng nhan vian
Linh vqchoAt d)ng
43GP/KDBH do BO Tai Bao hi6m Phi
chinh c5p ngtY 08 nhen thq
thang 10 nem 2007
Lhh vw TY lC % sO hou
GiAy ph6p hoat dlng s6 hoat dlng cAa Ngdn hdng
I CongtyQuanlyNq 0105281799 ngay11 -- Qu6n.l!nqva' ua i"nr'i tna" tai.an thang 12 nam 2otz oo sd khai thec tai
Ngen hang TMCP K6 hoech va Oau tu Ha san
O-ran oOi i'rua NQi c5P
AMC')
2 COng ty C6 phAn O7/GPDC-UBCK ngiy 14 glu tu vi kinh 79'52o/o-
Cndno'Xnodn MA thdng 01 ndm 20'13 do Uy doanh chung
(ten g;i ban tlA! la ban Chung khoan Nha Khoan
bondtv c6 pnAn nudccSPCh*ng khoan ThengLong) ("MBS")
3conotvC6phAns3/UBCK-GPngiyQudnl!qu!82'260/"ouai tv ouv gAu tu 06/11/2009 do Uy Ban dau tu
MB (t6n qoi'ban dAu Chung khoan Nhi nudc
E cbng 6l c6 PnAn cAP
Quan lY OUY dau tuChong khoan HdN0i) ("MB caP')
Tai ngay 30 theng 09 nem 2014, Ngan hang c6 mot (01) c6ng ty licn kiit nhu sau:
Ti 16 % sd h(tucia Ngen heng
100,00%
49.760k
Tinh ddn ngey 30 th6ng Og nam 2014, Ngan hang c6 khoing 5'993 nhan vi6n (Kh6ng k6
cac cong tY con)
II. CHUAN MLTC VA CHE DQ KE TOAN AP DUNG
lTuenthitheocecChuinmqrcK6toenvictNamveHcth6ngK6to6ncecTCTDvictNam
BanDi6uhanhNganhing.khSngdlnhcecbeoc6otaichinhricngdinhlemdu.qclaptuaniffifiJ; "#;;firn\r. ie ioiwiet Nam va HQ th6ns K6 to6n cec rcrD viet Nam'
2 Chudn m1rc va chd dQ kA ben 6P dltng
Cac beo cao tei chinh riCng crla NgAn hAng duqc trlnh bay theo don vi d6ng Viet Nam
('dOng' hay 'vNo"), ousc la"p ineo fg tn6ng-x6 to6n cac T6 chuc Tin dung viet Nam theo
brvaioi^-ri "a
azgizooaioiiiuiiH-r'r .ijv,dtna"g.04.nEm 2oo4 do rh6n_s o6c Nsan hans
NhanuocVictNamo""=nann.ohiEu.lrrctung'ayltnanglonam2004,Quyctdinhs616/2007/QD-NHNN nga)/ i8 ihans on nam zooz-cri ]!6ns 069 Isal .hqng
Nha nuoc viet
H"ii?'riJg,dis'ihr"# ,t . K6io6n viQt Nam do BO riri chinh ban hanh bao som:
> Quv6t dinh s6 149/2001/OO-BTC ngay 31 theng 2 nem 2OO1 vC viec ban hanh va
cong u6 n chuAn mr'rc k6 toAn Viet Nam (dot 1):
> Quvilt dinh s6 165/2002/QO-BTC ngay 31 thang 12 nem 2OO2 vii viQc ban hdnh va
c6;g b6 6 chuan muc ke toan viet Nam (dqt 2);
> Quv6t dinh s6 234I2003/OO-BTC ngay 30 thang 12 nam 2OO3 ve viec ban hanh va
cong u6 o chuAn msc k6 toen viet Nam (dEt 3);
in()l
> ouv6t dinh s6 12l2005/Qo-BTc ngay 15 thSng 02 nem 2oo5 ve viec ban hanh va cong-
u" i; Jr,,ji. muc k5 toan viet Nam (dqt 4); vi
> ouv6t dinh s6 100/2005/QO-BTC ngay 28 theng p nern 2OO5 v6 vi€c ban hdnh vi- ;'6;6;.hrAn muc kc toan Viet Nam (dqt 5)
Banocend6ik6toanrieng,baoceokStqua'hoatdongkinhdoanhrienq,baocaolqinhuanff : fii""ilei#^g, oH#"i"f,"n"i'ciEiiie;ie;g va thuvet minh cac beo cao taichinh
rieng duqc trinh bay r,e"i''i 'ieJ
t* a'Jng'"6"--bao c6o nAv khdng danh cho cec d6i
tuEng khong dugc cung ""p
Ja"inoli in 'g
d" tni tuc vd nouv'6n tic vd thons le kC toen
tai vigt Nam va ngoar ra cac il'" Ji',iay r1o"g duqc Bp.nnSir ih6 hign unh hinh tai chinh,
k6t qua hoat 6ong kinh oo"nnliili "niv6n
tiEn te .ua Ngan hano theo nhirns nguvcn tec
va th6ns le k6 to6n o,rn" .n#nnin dt ;ii t cac qu6i gia vd-th6 ch6 khac nsoai viCt
Nam.
Bao cao tai chinh rieng coa Ngan hang dl.Psc l?p nham phan anh tinh hinh tai chinh va ket
oua hoat dons kinh doanh "i;Gil;"a"g ;"o i6' noqiepno crla HOi sd chinh va cac chi
nhann trong hQ th6ng Hga" i"aig]ti; 6a"o-caoiai cnrnn nqp-nnat cia Nsan hang bao g6m
ho?t dqng cia Ngan nang ,i'ini-i lon a"q" rap rieng ;a doc lap voi cec bao cao tai
chinh rieng nay.
Ndm $i chinh
Nam tai chinh cia Ng6n hang b5t dau vao ngay 01 thang 01 va k6t thoc vao ngey 31 theng
12.
Gc co sd clenh gi6 ve cec .'frc tinh R6 toen eP dUng
Vigc trinh bay cec bao cao tai chinh rieng yeu cA.u Ban Didu hanh phai thuc hien c6c uoc
tinh vd qii dinh enh nrong i?^ tS ii'e'-oit''91o-9Ua tli sd1 no ohAi trd c0nq nhu viec trinh
bdv caic6ng nq ti6m 5n. cai'irir" ti,ir.l "a
si5 dinh niy cono drih hudns d6n thu nhap, chi
ohi vi k6t qud s6 lleu d", d;"; A; "it iinn itav oiqc oira tren cac sia dinh vd mot s6
v6u t6 vdi c6c muc do kh5;;;';;;5tnu qu"n 'dti"n'khong-chic
chSn Do'?-!3"-Il'l;: fi#i6:;ii5"o tiiv aat Ja. o6n viec ili6u chinh c6c khoan muc c6 lien quan sau nay.
Hoat dang fien Uc
Ban DiBu hanh cia Ngan hang da thuc hign denh gia kha.nang ti6p tuc hoat dong "'f? |9il
ffi;";;;h;;65v Hga" nl"i J o'iiai'nsu6n tico6 ouv tri hoat dons kinh doanh trons
milli;il Ei ;;'oin"r'i ngiii; dJn oid'ijnn xnons nnan thSv co su kh6ne chec chen
trsng y6u nao c6 thC a"h h;;;'d6"'khi nang noat dd'ng lien tuc crla Ngan hang. Do vay
cac bao ceo tai chinh rieng iJy Eusc rap tren co s0 gii dinh hoat dOng lien tuc'
Thay ddi chtnh sech k6 toen
Tronqnim2OlO,Nganhangthlrchignapdun-gThong-tu244t2OOglf't-BTCngay3ltheng12 nim 200e crla B0 rii 3nilit""5ii'il"sia-n t'i'"-a6i' b6 suns ch6 do k6 toan doanh
nqhiep, theo d6, cac thay adi't"''Ja dus"-thuc hien trong chinh sech k6 toan ap dung tu
ngay t tnang 1 nem 2010'
D6i vdi cec khoin c6 tr?c bing c6 phi6u vd c6 phi6u thuing' NgSn hdng khong ghi nhan
doanh thu theo menh gie ma chi cap nhat so luqng co pnleu'
Ngoai ra, trong nam Ngan hang c0ng thuc hien ap dung Th6no tL' 203/2009fff-BTC ngay
20 rheno 1o nam 2ooe r. ;ft:Xn dX JiE od'Iiri,iry, ;i oung''a trich kheu hao tiisdn c6
ornn io-f,ie, lutc tu ngay 1 thang 1 nam 2010'
Do Thong lrt 2Ml2IO9fif'BTC va Thong tu 45/2-0^13ffT-BTC khong veu cAu irp dung hoi
iii"I" iB rii, so sanh,tai il:".;"..1ru.U nlil",g!: Jil:i} ji""r':::5ljlt"r:H1%i331
khong bao 96m c6c di6u cneu tren.
\lJO
:oa
7:i6n vl cAc khoirn ttrung d.tut1g tiin
Ti6n vi c5c khoan tuong duong bao gdm tiBn met, vang, da quy' ti6n gr}i tai Ngan halg
NiJ ,i"o".u^ ,n6u chlnI phri v5 cac g'iAy to c6 gi5 ngSn han khac d0 di6u kiOn chiet khau
;iriiiiN:;;i';Ja. iiA. i*i Gnn toin va tien s&i, cho vay t?i cac.t6 9l"ig tin dgung-lhi:
"O tt Oi t an d6o hqn kh6ng qua ba theng k6 tu ngdy mua va c6c khoan dau tu ngan nan co
rhdi han o6c kh6nq qu6 U, if'arg,-'J iinh tnan-n ttoan cao, c6 kha n5ng, cnuy6n d6i d5
Jang d,an'h cdc tugig ti6n xac dinh va kh6ng c6 nhi6u rrli ro trong chuyen d6i thanh tren.
Ac khoen cho vay vd ntg tru6c khech heng
c6c khodn cho vay vi fng tnfoc khach hang duEc c6ng b6 va trinh bdy tneo s6 du nq 96c
tai thdi di6m k6t thuc nem tdi chinh.
DV ph ng rti ro {n dvng
Phdn loAi nq
Theo Luat c6c T6 choc Tin dung s6 At n}finnl2 c6 hieu lLrc ttr ng-ay l.thAng 1 nem
2011'ouy6tdinh561627/2001/Qo-NHNNngay,3lthang12nem2o0lcualnongoocNoan hano Nha nu,c ,e ,ie" Urn nann Ory-"ti6 cho vai c1a T6 chuc TIn d,ng d6i vdi
it'#'i':;'".'6;Uii"n .a r-zznosrbs-NHi'ru ngav 3 th3ns 2 nam.2oo5 vd viqc srla d6i'
id-Jrr" ,h "a'oi6-, "U"
Ouv ch6 cho vay c6a t5 inoc tin du.ng d6i voi khach lang ban
;;#H";6ftioinr,-i6 rolzrzoollog-r\iHNN, Quy6t olnrr s6 qggr2oosrqo-NHNN nsay
22 theno 4 n5m 2005 vi Quy6t dinh s6 18/2006/QD-NHNN ngay 25 thang 4 nam 2007 ciaNgAn hlng Nhi nudc vA vi€c Phan loai nq, trich lap va sO du,ng.du ql'olg-u-t]J.l{J:.'^'?,lidq-ng tron! hoat dong ngan hang ctia t6 chfc tin dung, c6c t6 chuc tin dung phar tnuc nren
inai r.ii-.q r'itritfiraiO,r phd-ng-rrii ro tin dung..Theo t6, cac Khoan cho vay khach hang.
trrroc ohan loai theo cec m,i[ dOi'iiio nnu ti,iA'r.q aa €u chuAn' Nq cdn chl y' Nq dtryi
iiii cirdn, Nq nghi ngd ve Nq c6 khe ndng m1t vdn dua vao tjnh trang qua han va cac yeu
t6 dinh tinh kh6c cia khoSn cho vaY.
Cac khoan ng dugc phin loai E Nq duoi tieu chuin, Nq nghi ngdve Ng c6 khe neng met
v6n dugc cpi li nq x5u.
Tu nam 2008, Ngan heng da deng ky va dugc sr'r chAp thuQn cria NgAn hang Nha nuoc
vLt r.tam theo C6nq van!6 AZSA^HNN-CNH ngdy 25 thang 9 nem 200_8 cho ph6p Ngen
ia','" J" ai,i',. rte in]anq x6p hang tin dung nQi b0 d6 ph6n loai c6c khoin cho vay-khach
ffi; ti[;6;8,; ; ;,i; 6ry& oinriasendo6ros-NHNN' rhe.o he. tfry,nalt :3"-!1"::."1:vayioa Ngan hang sC duqc denh 9i6 va phan loai dua tren c5 hai yeu to la olnn lrnn va
dinh luqng.
Theo d6, c6c khoan cho vay dugc phan loai theo m[]c d0 roi ro nhu sau:
1 Nhom 1 di tieu
2 Nh6m 1 Nq di ti6u ch
3 Nhom 1 Nq di ti6u
4 BBB Nh6m 2 Ng cAn ch[
5 BB Nhom 2 Ng cAn ch0
6 B Nhom 3 Ng ducri tieu
7 UUU Nh6m 3 Nq dudi Ieu chuan
8 Nhom 4 Nq nghi
9 C Nh6m 4 No
10 D Nh6m 5 c6 kha nanq met von
l
IHNCpH
I
s77 x6p hans Nh6m nq M0.te
Ngay 23 thang 4 nem 2012, Ngan hang Nha nuoc da ban hanh Quy6t dinn s6 zeolQO-NHNN v6 viec Phan lo?i nq d6i vdi ng duqc didu chinh ky h?n tre nq, gia han ng. Theo d6.Ngan hang dl ti6n hirnh di6u chinh ki' han nq va gia han nq o6i voi mQt s6 kho6n vay cl]acet khech hAng dugc Ngan hang denh gia la ho?t dong sin xu6t kinh doanh c6 chi6uhudng tich cucla c6 khJning tr5 nq t6t iau khi dieu chinh k!'han nq vd gia hqn ns ctdng
thdi giff nguyen cac nh6m ng cho cac khoAn vay nay nhu da dugc phan loai theo quy dinhtrudc khi di6u chinh k! h3n ng va gia han ng.
Dq phdng cu th,
Rrli ro tin dqng thuAn cia cac khoan cho vay khach hang duqc tinh bang gia ki con lai ciakhoin cho vay tru gia tri cia tai sdn bdo ddm da duqc chi6t kh5u theo cac ty le duqc quydinh trong Ouy6t dinh 493/2005/OD-NHNN va Quyet dinh 18/2007/Qo-NHNN. Du phdng cutfre OuqC trlch lap du,a tren rii ro tin dr,rng thuAn crla c5c khoin cho vay theo cec tile tuong ung voi tung nh6m nhu sau:
D! phdng chung
Theo Quy6t dinh s6 493/2005/Qo-NHNN,du phdng chung dugc trich lap dA du phdng chonhong t6n thet chua dugc xec dinh dugc trong qua trinh phen lo?i-nq va trich lap du phong
cu thE vi trong cec tru&ng hqp kho khan vd-tai cninn crla c6c t6 chtlc tin dung khi chAtluEng c6c khoan nq suy gidm. Theo d6, Ngan hang phai thuc hien trich lap va duy tri duphOnq chung bing 0,75% t6ng gid tri cdc khodn ng alugc phan loai tu nh6m 1 den nh6m 4.
X0ly rrti ro tln dung
Du phdng duqc ghi nhan nhu mot khoan chi phi tren b6o c6o k6t qui ho?t dong kinh doanhrienb va Euqi srli oung tl6 xu ly cac khoin ng xdu. Theo Quy6t dinn 493/2005/QD-NHNN.Ngah hang thanh lap HOi (r6ng xl} l)' Rni ro d6 xl} ly cac khodn ng xAu ne-u nhu ching dugcpian togi iao-nnom S, noac #u kh5ch hang vay li ph6p nhan bi giii th6, pha san, hoac la
ca nhan bi chCt hoac mat tich.
Theo Quy6t dinh s6 493/2005/QO-NHNN ngay 22 theng 4 nem 2005 cria Ngin hang Nhanuoc ViQi Nam, du phdng chung vA du phdngcu the cii rugan hdng cho nam tai chinh ket
thuc ngay 31 thang 12 hing nim duqc trich lap drra tr6n du no tAi ngay 30 thang 11 cianim d6.
Ch,ng khodn kinh doanh
Chung khoan kinh doanh le nhong chung kho5n nq, chung khodn v6n, chfng khoan khScouEc-Ng3n hang mua h5n vd du dinh bdn ra trong thdi gian ngEn nhim muc dich thu lqi tuviec hudng chenh lech gi6.
1 Nq di ti€u chu5n 0v"
2 Nq cin ch0 1i5%
3 Nq dudi ticu chuan 20%
4 Nq nghi ngd 50%
5 Ng c6 kha ndng m6t v6n 100%
A;i
)
Chung khoan kinh doanh duoc ghi nhan theo gia gocph6n inh theo gia g6c trong thoi gian nem gio tiCp theo.
vao ngay giao dich va lu6n duqc
Nhbn Loai Ti, E dq phong cq thd
CAc chung khoAn nay duqc xem xet kha nSng giam gia tai thdi di6m lap bao cao Ei chinhri€ng. Chr?ng khodn kinh doanh duEc lap dr,r phdng giim gia khi gie tri ghi s6 cao hon gi5 tri
thi tiudng xac dinh theo quy dinh tqi Th6ng tu s6 228I2009/TT-BTC ngay 07 theng 12 nam
2009. Trong truong hEp khong th6 xdc dinh duqc gia tri thi trudng cia chung kho6n, cacchung khoan s6 kh6ng dugc trich lap du phong. DlP phdng giem gi6 dLPqc ghi nhan vaobao &o k6t qud hoqt-dqng kinh doanh ri6ng tr€n khoen muc'Lii thuAn tu chung khoen
kinh doanh va chung khoan deu tu'.
10 Ch(mg khoAn dAu tu
10.1 Chung khodn ddu tu gi? d6n ngey deo han
Chung kho6n gitr tl6n ngiy dao han la cec chung khoan nq dugc Ngan hdng mua hin voimr,rc dich diu tu d6 hudng lli suSt va Ngan hdng co ! Cinh va c6 khA ning gii] cec chfngkho6n nay den ngdy dao h?n. Ch&ng khoan gio den ngay dao h?n c6 gie tri duqc xac dinhvt c6 ng5y dao h?n cu th6. Trong trudng hqp chfng kho6n dugc ban h5n truOc thoi diemdao han, c6c ch*ng khoan nay sE dugc phAn lqi lai sang chfng khoan kinh doanh hay
chung khoan s5n sdng d6 bin.
Chrrng khoan nay dugc ghi nhan theo menh gid vdo ngiy giao dich, lai d!, thu clla chtrngfnoan-tru0c kni rirua iO6ivOi chung khoan nq tra tai sau)'froAc lai nhan truoc chd phan b6
(d6i vdi chung khoin ng tra lai truoc) duqc phan 6nh trCn m6t tdi khodn rieng. Phan chi6titrSulphu trOiia chcnh lich dm/duong gioa gia g6c voi gia tri cia khodn ti6n SqT lgl! slacong (+) lai ddn tich truoc khi mua (neu c6) hoac tn'r (-) lai nhan trudc chd phan b0 (neu
c6), cong duqc phdn anh tren mot tai khoan rieng.
Trong khoing thdi gian n5m gio chung khoan ti6p theo, c6c chLtng khoan nay dr'rEc ghi
nhan-theo mEnh gia, chi6t khSu/phu trQi (n6u c6) cia chung khoan gi0 d6n ngdy dao h4n
duEc phan b6 viro b6o c6o k6t qud hoat dong kinh doanh riCng theo phuong phap duongthanq tronq su6t tnOi qian cdn l?i udc tinh cia chung khoan. 56 ti6n lai tra sau dugc ghi
nhan'theo'nguyen Uc: s6 tidn lai ddn tich trudc khi mua. ttugc ghi giam gia tri cia chinh
chrlng thoan db, d6i ung vdi tai khoan l6i du thu; va s6 ti6n l5i d6n tich sau thoi di6m mua
auqc-Shi nh0n v'do $ru nitrqp ctia Ngdn hang theo phuong phep cong d6n 56 tien lei nhan
truoc dugc h?ch toan phan b6 vao thu lai dau tu chung khoan theo phuong phep duongthlng cho khoang thoi gian dAu tu chrlng khodn.
Dlnh ky, chung khoan gio d6n ngAy dao h?n se dt}gc xem x6t vA kha ndng giam gia.
Chung khoan duEc lap d17 phdng gidm giA khi bi suy giim gia tri theo quy dinh tai Th6ng tus6 ZZelZOOgfTl-eTC ngay 7 tneng 12 nem 2009. Trong truong hqp khong th6 xdc dinh
duqc gia tri thi trLrdng cl]a chrlng khoan, c6c chfng khoan se khong tluqc trich lap du'
pnOng. Ou phdng gidm gie duqc ghi nhan vao bao ceo k6t qua hoat dong. kinh doanh rieng
iren rlnoan huc;(ctri ph-i)/Hoen niap dtr phdng giSm gi6 chong khoan dAu tu vir g6p v6n'
dAu tu ddi han'.
10.2 Ch1ng kho^n dAu tu sdn sitng cl6 bdn
Chrlng khoin dAu tu s5n sang ar6 ban bao g6m cdc chung khoan ng va chung khoin v6nduqc-Ngan hdng n5m gio vdi muc dich dAu tu vi s5n sing d6 b6n, kh6ng thuoc loai chungkhoan mua vao ban ra thuong xuygn nhung c6 th6 ban b5t cu ltc nao x6t th3y co lEi va
Ngan hang kh6ng phai ld c6 tlOng sang lAp; hoac la d6i tac chi6n luEc; hoac c6 kha neng
ch-i ph6i nh6t ttinh vio. qu6 kinh lAp, quy6t dlntr cac chinh sach tai chinh va hoat dong-ciadoanh nghiep ntan dAu tu thong qua van bin th6a thuan c& nhan s{ tham gia H9i dong
Quin tri/Ban DiBu hinh.
Chung kho6rn v6n duEc ghi nhan theo gia g6c vao ngay giao dich va lu6n dugc phan anhtheo qia g6c trong thoi gian nam giu tiep theo.
Chung khoan ng duqc ghi nhan theo menh gia-vao ngay giao dich, lai d[P thu cl]a chungkhodritruoc khi mua (d6'i voi chung khoan nq tra lai sau) hoac l5i nhan truoc cho phan b6(d6i voi chung khoan nq tra lei truoc) dugc phdn enh tren mot titi khodn rieng. Phan chi6tinAulptru troi ia chenh lech am/duong groa gia g6c voi gie tri cia khodn ti€n g6m menh gia
cong (+) lai ddn tich truoc khi mua (neu c6) hoac trr., (-) l5i nhan truoc cho phan b0 (neu
c6), c0ng duqc phan anh tren mot tai khoan rieng.6
J.
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AI
11
Trong khodng thdi gian nlm gio chring khoan ti6p theo, cac chung-khoan na-y duqc ghi
nhan theo menh gia, chi6t khau/phu troi (neu c6) cia chung khoan san sang dC ban duqcpnAn U6 vao uao-cao k6t qud hoat dong kinh doanh rieng theo phuong phap duong thSng
irong su6t thdi gian cdn lai udc tinh cia chung kho6n. 56 ti6n lai tri sau duEc ghi nhantheo nguy€n f6c: s6 ti6n l6i ddn tlch trudc khi mua dugc ghi gidm gi5 tri cia chinh chungkho6n d4 d6i fng voi tii khodn lai du thu; va s6 tidn Ei d6n tich sau thdi di6m mua ttuqcghi nhan vao thu
-nhap c-ia NgAn hang.theo phuong ph6p cQng d6n. 56 tiAn lei nhan truoc
iuqc nacn toan phan b6 vao tnu lai dlu tu chtrng khoen theo phuong phap duong thingcho khoang thdi gian dAu tu chfng khoan.
Dinh ky, chfng kho6n s5n sang dA ban s6 duEc xem x6t vd khd ning gi6m gi6. ChringkhoSn buqc l0p drr phdng gi6m gia khi bi suy giam gia tri theo quy dinh tai ThOng tu s622812009fTT-BfC ngay 7 thang 12 ndm 2009. Trong truong hqp khong the xac dinh duqcgia tri thi trudng cia chrlng khoan, cec chung kho6n s6 kh6ng duEc trich l?p du phdng. Dqph6ng giam gie duqc ghi nhan vao b6o c5o ket que hoat dong. kinh doanh rieng tren khoanmuc;(Chi ptrillHoan nhap du phdng giam gia chung khoSn dAu tu va g6p v6n, d5u tu diihan".
Cec hW ddng mua lpi vd bdn @
Nhrng chung khoan dugc b5n d6ng thdi dugc cam k6t sE mua lai vdo mOt thoi di6m nhatdinh tiong tuong lai v5n dugc ghi nhan tren bao ceo tai chinh rieng. Khodn tidn nhan duEctheo th6tthuan nay duqc ghi nhan nhu mot khoan cong ng ken bang can d6i ke to6n riengvi phAn ch€nh lech giffa gi6 b6n vA gia mua dugc phan b6 theo phuong phap dudngthSng theo lai suAt tren hqp d6ng vao beo c6o k6t qud hoqt dong kinh doanh ricng trongsu6t thdi gian hieu lLpc crla hgp d6ng.
Nhfng chung khoen duqc mua tl6ng thdi duqc cam k6t s6 ban l?i vao mot thoi didm nhAtdinh trong tubng lai kh6ng duqc ghi nhQn tren bao cao tai chinh rieng. -Khoan ti6n thanhtoan theo thda thuan nay duqc ahi nhan nhu mot tai san-tren bdng c6n doi kC toan riCng- vaphAn chenh lech gioa g1a nan va gia mua dugc phan b6 theo phuong phap ttudng.thingiheo lai suSt tren nqp abng vao bao ceo k6t qua ho?t dong kinh doanh ricng trong su6t tnoigian hieu luc crla hgp d6ng.
Diu tu vito cdng ty con
Cac khoan dAu tu vdo cac c6ng ty con ma trong d6 Ngin hdng nim quydn ki6m sodt dugctrlnh bay theo gid g6c. Cec khoan phan ph6i lqi nhuNn ma Ngen.hang nhan dugc tu s6 loinhuan luy k6 crla c5c c6ng ty con sau ngay Ngan heng nlm quyen ki6m soat duqc Ahi vaobao cao k6t qua hoat dong kinh doanh rieng cria Ngin hang. Cac khoan phan ph6i khacnhan dugc 6ugc xem nhu phdn thu hdi cia cec khoan d5u tu vd duqc ghi giam gia tri ciakhodn dAu tu.
DLp ph6ng gidm gi6 cac khoen diu tu vao cec cong ty con duqc lQp n6u c6ng ty con bi 16
(tru trudng hqp 16 theo k6 hoach da dugc xac dlnh trong phuong en kinh doanh truoc khicrau tu) theo huong d5n cia Th6ng tv s6 22812009fir-BTC do BO Tai chinh ban hinh ngiy7 theng 12 nim 2009. Theo d6, muc trich lap du phdng la chenh lech gi0a v6n gop thr,rc tB
cria Ng6n hang tai cong ty con vd v6n chi sd hou thqpc c6 crla c6ng ty con nhan (x) voi ti lQ
v6n d5u tu cii Ngan hang so vdi t6ng v6n g6p thr,rc t6 cia cdc b6n tai c6ng ty con.
DAu tu vdo cang ry ficn k6t
Theo Luat cec t6 chr-pc tin dung nim 2010 va c6 hieu lvc thi hanh tu ngay 01 theng 01 nam2011, c6ng ty lien k6t crla t6 chuc tin dung la c6ng ty trong d6 t6 chuc tin dqng hoac t6chrlc tin dung va nguoi c6 liCn quan crla t6 chuc tin dung sd hiru lr€n 11o/o v6n di6u 16 hoicten f% v6n c6 phin c6 quy6n bi6u quy6t, nhung kh6ng phai la cong ty con cria t6 chuctln dung d0.
Cac khoan dAu tu vdo cec c6ng ty liCn k6t duEc trinh bay theo phuong phap gia g6c. Cickhoan phan ph6i lqi nhuan tu s6 tqi nnuan thuan lrly k6 cria c6ng ty li6n ket sau ngay d5u tL?
dugc hach toan vao bao c6o k6t qui hoat dong kinh doanh rieng cia Ngan hang. cackhoan phan ph6i khac duqc xem nhu phin thu h6i cac khoan deu tu va duqc trl? vao gia tridau tu.
12
c1li\,o\
13 \
I
)
15
Du phong giam gi6 cac kh.oin dAu tLr vao c6ng ty lien k6t duqc lf p n6u c6ng ty lien kct bi 16
(tru trudng hEp l0 theo kC hoach de duEc xac dinh trong phuong en kinh doanh truOc khidAu tu) theo huong d5n cia Th6ng tu s6 228l2OOgfff-BTC do BO Tai chinh ban hanh ngay7 theng 12 nim 2009. Theo d6, m0c trich lap du phdng la chenh lech gioa v6n g6p thuc tecua Ngan hang tai c6ng ty lien k6t vd v6n chrl sA hfru thqc c6 cia c6ng ty lien k6t nhen (x)vdi ti lQ v6n dlu tu crla Ngan hang so voi t6ng v6n g6p thuc t6 cia cec ben tai cong ty lienkct.
Deu tu dei hAn khec
Cac khoan dAu tu g6p v6n ddi han khac th6 hiCn cac khoan d5u tu v6n vao cac don vi khacma Ngan hang c6 drroi l1% quyAn bi6u quy6t vi d6ng thoi Ngan hang la c6 dong sang lap;hoac la d6i t6c chiEn luEc; hoac c6 kha n5ng chi ph6i nhet dinh vao qua trlnh lqp, quyctdinh cec chinh sach tai chinh va hoat dong cr]a doanh nghiep nhan dAu tu nhung kh6ng c6Anh hudng dang k6 tl6n cec chinh s6ch tai chinh va hoat dong cia cec c6ng ry nay thongqua van ban th6a thiifin cir nhdn sr,r tham gia HQi ddng Qu6n tri/Ban Oi6u hinh.
C6c khodn diu tu dii han khac duEc ghi nhan theo gi5 g6c vAo ngiy giao dich va sau tt6dr.rEc phan anh theo gia g6c tri? du phong gidm gid n6u c6.
Cac khoan dAu tu g6p v6n dai han kh6c sE ttugc xem xet ve khe nSng giam gia. Du phdnggidm gi6 duEc ghi nhan vao bao cao k6t qua hoat arong kinh doanh rieng khi gia thi truongthap hon gia tri ghi s6 O6i voi c5c khodn dAu tu chung khoan va khi c6 b6ng chung khechquan ve vagc giam gie lau dei d6i vdi cac khodn ddu tu g6p v6n ban dAu.
D6i vdi cec khodn dlu tu g6p v6n ban dAu vio cac don vi khac, du phong gidm giir dAu tudai han duqc l6p ndu t6 chuc kinh t6 mA NgAn hang dang dAu tu bi 16 (tru truong hEp 16
theo k6 ho?ch da dLrEc xac dinh trong phuong 6n kinh doanh ban dAu) theo quy dinh taiTh6ng tu s6 228l2O09rTr-BTC do B0 Tdi chinh ban henh ngay 7 thang 12 nem 2009. Theod6, m-uc trich lap du phdng la chenh lech gioa v6n g6p thr,rc t6 cria cdc ban tai t6 ch&c kinht6 vA v6n chi sd hfu thuc c6 nhAn (x) vdi ty t4 v6n dAu tu cia doanh nghiQp so voi t6ngv6n g6p thgc t6 cia cac ben tai t6 chuc kinh t6.
Tii san c6 dinh h&u hinh
Tai san c6 arinh h&u hinh duqc ghi nhan theo nguycn gia tru di khSu hao I0y k6.
Nguyen gie tii sdn c6 dinh la toan bO cec chi phi ma Ngan hang phai b6 ra d6 c6 dugc taisan t6 ainn hou hinh tinh 66n thdi di6m dua tai san d6 viro trqng thai sen sang si dqng.
Cac chi phi mua s5m, ndng c6p va d6i mdi tdi sin c6 dinh du J ghi tang nguyen gia cia taisdn c6 dinh; chi phi bao tri, sl}a ch0a duqc hach toen vao k6t qud hoqt dong kinh doanhrieng khi ph6t sinh.
Khi tai san dugc ban hay thanh ly, nguyen gia va gie t( hao mdn loy k6 dLPqc x6a s6 vd c6ckhoan lei/(16) phet sinh do thanh ly tai san duEc hach toan vao kCt qua hoat dong kinhdoanh riCng.
Tei sen c6 cflnh vo hinh
Tai san c6 dinh v6 hinh duEc ghi nhan theo nguyen gia tri di gia tri khau hao l0y k6.
Nguyen gia tdi sdn c6 dinh vO hinh la toan bO cec chi phi ma Ngan hdng phdi b6 ra tte c6drEc tai aan c6 dinn vo hinh tinh d6n thdi di6m dua tdi sin d6 vdo sr) dung theo dq tinh.
Cac chi phi nAng c5p va d6i mdi tdi sdn c6 dinh vO hinh duqc ghi tang nguyen gia cia taisin vd c6c chi phi kh6c duoc hach toen vao k6t qua hoat dOng kinh doanh ricng khi phetsinh.
Khi tai san c6 dinh vo hinh dugc ben hay thanh ly, nguycn gie va gia tri khSu hao luy keduqc x6a s6 vd c6c khodn lai 16 phet sinh do thanh li tai san duEc hach toan vao ket quahoat dong kinh doanh rieng.
16
(,!
1
\,
)
8. G6p v6n,6iu tu dai hen
Chi ti6t cec khoin dAu tu gdp v6n dai han tai thdi di6m 30 theng 09 nam 2014 va 31 theng12 nam 2013 nhu sau:
31h2r2U3oong
30/092014oong
Oau tu vao c6ng ty conDeu tu vao c6ng ty lien k6t
DAu tu dii han khac
Dy ph6ng g6p v6n dAu tu dei hpn
2.218.318.450.000258.591.150.000849.418.7 59.7 55
2.018.318.450.000258.591.150 000860.078.578.955
3.326.328.359.755
(96.401 .985.480)
3.229.926.37 4.27 5
3.136.988.178.95s
(82.401.985.480)
3.054.586.'193.475
8.1 Oeu u veo cang ty con
Chi ti6t cac khodn 6Au tu vao c6c cong ty con tai thdi di6m 30 thang 09 nam 2014 va 31
thAng 12 n5m 2013 nhu sau:
30/09D.014 31/124013
c6ng ty Quan ly Nq vaKhai thac Tai sanc6ng ty c6 phan ch0ngkhoan Theng LongC6n9 ty C6 phAn Qudn lfQUY Oau tu MB
2.218.31 8.4s0.000
8.2 DAu tu vdo cang ty fien k6t
Chi ti6t c6c khoan dau tu vao cac c6ng ty con t?i thdithang 12 nrm 2013 nhu sau:
30/092.014
2.018.318.450.000
di6m 30 thing 09 nam 2014 va 31
31/122013% sd htru
Gi6 gdc % sO hiru cua Gie gdc cia Ngenadng Ngen heng dng hdng
258.591 .'150.000 49,76010 258.591.150.000 49,76Yo
258.591.150.000 258.591 .150.000
83 Oeu w dei h?n khec
Chi ti6t c6c kho6n dAu tu g6p v6n dai han khac tai thdi di6m 30 thang 09 nem 2014 va 3lthang 12 nam 2013 nhu sau:
Cong ty C6 phAn Bdonrem Lluan oQt
DAu tu vio cdc t6 chrrc kinh t6oeu tu vao cac tA chuc tai chinhOlu tu vio c6c qu! dAu tu
635.181.215.55588.000.000.000
126.237.544.200
635.240.034.7 5588.000.000.o00
136.838.544.200
.(
iG
HI
a'i
30/09/2014ddng
31n2/2013oong
849.4'18.759.755 860.078.578.955
Gi6 g6c %sdhtucia Gie g6c o/o sdh&u ciadns Nsan hens d6ng Ngen heng
1.082.689.080.000
971.'109.370.000
164.520.000.000
100,00%
79,520/o
82,260/o
882.689.080.000
971.'t 09.370.000
164.520.000.000
100,00%
79,52o/o
82,26%
19
8.4 DV phdng giam giA chhng khodn diu tu vi g6p v6n, dAu tu dii hY khic
30/09/2014dong
Du phong giam gia chung khoan deu tuDq, phdng giim gi5 g6p v6n, dAu hr dii han khec
8.4.1 Dy phdng gidn gi, ch(rng khodn dAu tv
Chfng khoan dAu tu s5n sdng dd binChr?ng khodn dAu tu giir d6n ngAy d5o hqn
8.4.2 DV ph'ng gi6n gie g'p v6n ve cleu tu dei han
OAu tu vdo c6ng ty conDiu tu g6p v6n ddi han kh6c
31/12n 3dong
211.593.838.330 152.725.867.63396.401.985.480 82.401.985.480
307.995.823.810 23s.',|27.853.'113
30/092014dong
31n22013dong
47.975.86i.634163.617.970.696
47.225.867 .634105.499.999.999
211 .593.838.330 152.725.867 .633
30/092014ddng
31/12/2013dong
96.401.985.480 82.401.985.480
96.401.985.480 82.401.985.480
Jl
!'trJC
loU,
20
q Tai san c6 dlnh hupu hinh
Bi6n tt6ng cia tai san c6 alnn hfru hinh kiSt th0c ngay 30 thang 09 nam 20'14 nhu sau:
Nha cira,vAt ki6n truc Mey m6c thi6t biddng ddng
PhLnng en vAn.teidbng
TSCD htru htnh khdc
-
ddngTdng cEng
d1ng
Nguy6n gi6:
:'0 0u oau Ky
Ting trong kiGiam trong ky
s6 du cu6i rY
Gi6 tr! hao mdn l0y kii:
56 du deu ki,
Teng trong ky
Gi6m trong k!
s6 ou cu6i tY
Gia tri cdn l3i cia TSCD:
Tai ngdy dAu k!,
rar ngay cuorKy
268.881.153.26866.781.004.523
527 .772.141 .988 368.284.187 .237 65.107.405.885 1 .230.044.888.378
42.135.182.823 30.952.973.447 21.699.602.533 161.568.763.326(133.294.s38) (59.384.520) (509.959.136) (702 638.194)
335.662.157.791 569.774.030.273 399.177.776.164 86.297 .049.282 1 .390.91 1.013.510
26.234.647.855 350.153,236.158 171.001.161.135 37.607.405.870 584.996.451.018
9'453.617.65381.287.586.50358.086.561.39213.333.969.922162.161.735,470- (78.5e0.910) (33.757.500) (505.303.644) (617.652.054)
35.688.265.508 431.362.231.751 229.053.965.027 50 .436 .072 .1 48 7 46 .540 .534 .434
242.646.505.413 177.618.905.830 197.283.026.102 27.500.000.015 645.048.437.360
299.973.892.283 138.411.798.522 170.123.811.137 35.860.977.134 644.370.479.O76
21
flYr L e. 2; )o,
Bi6n tt6ng cia tai san c6 dlnh hou hinh k6t thlc ngay 31 th6ng '12 ni'm2013 nhu sau:
Nhe coa,vAt ki6n tfic Mey m6c thi6t bi Phttong ti,n vln fii TSCD hou hinh khec Tdng cQng
crdng a6ng ddng odng
-
ddng
Nguy6n gi5:
56 du ttAu nemTang trong nam
Gidm trong ndm
s6 du cu6i nam
Gi6 tr! hao mdn lOy k6:
56 du dau nemTdng trong n6m
Giam trong nem
56 du cu6i nem
Gie tri con lqi cia TSCD:
Tai ngAy dAu ndm
T?i ngay cu6i nem
268.881 .153.268 527 .772.141.988 368.284.187 .237 65.107.405.885 1 .230.044.888.378
26.234.647.855 350.153.236.158 171.001.'.161.135 37.607.405.870 584.996.451.018
242.646.505.413 177.618.905.830 197.283.026j02 27.500.000.0',l5 645.048437.360
124.305.288.275 483.970.679.507 257.549.575.588 63.561.570.830 929.387.114.200145.178.927.749 169.640.821.169 126.225.460.113 14.784.135.760 455.829.344.791
(603.062.756) (125.839.358.688) (15.490.848.464) (13.238.300.70s) (155.171.570.613)
18.480.656.787 335.903.793.139 124.742.584.361 34.208.691.129 513.335.725.4',16
8.166.617.931 103.169.473.1s0 58.858.421.386 11.612.052.019 181.806.564.486
(412.626.863)(88.920.030.131)(12.599.844.612)(8.213.337.278)(110.145.838.884)
105.824.631.488 ,148.066.886.368 132.806.991.227 29.352.879.7 01 416.051.388.784
l\'.\ a E'.I L' /oa
22
10. Tii srin ci5 dintr vO hinn
Biiin dQng crla tai san c6 dlnh v6 hinh k5t thtic ngay 30 thang 09 n5m 2014 nhu sau:
Quy€n sir dung dAtcb thoi hqn
oong
871.452.867 .22043.071.257.000_
Phan mdmm1y vi tlnh
dOng
t ong cQngd6ng
Nguy6n gi5 TSCO v6 hinh:
s6 du dau kY
Mua sim mdiThanh lY trong ki'
s6 ou cu6i t<9,
Gie tri hao mdn liiY kii:
56 du dau kY
KhSu hao trong k!Giam trong k!'
S6 Ou cuoi rY
Gia tri cdn hi:rar ngay oau Ky
Tai ngay cu6i ki,
Nguy6n gii TSCD v6 hinh:
56 du dAu namMua s5m mdiThanh lY trong nam
36 du cu6i nim
Gie tr! hao mdn loy kii:
56 du tt5u nemKhAu hao trong nimGiam trong nem
56 du cu6i nem
Gii tri cdn lei:
I ar ngay Oau nam
Tai ngay cu6i nim
244.117.844.9462.401.118.077
1.115.570.712.16e45.472.37 5.077
-
914.524.124.220 246.518.963.023 1.161.043.087.243
52.722.114.218
12.911.945.987
200.300.969.536 253.023.083.754
'19.792.355.430 32.704.301417
65.634.060.205 220.093.324.966 285.727.3A5171
818.730.753.002 43.816.875.410 862.547.628.412
848.890.064.015 26.425.638.057 875.315.702072
Biiin ttgng cia tai sin ci5 dlnh v6 hinh kiit thric ngiy 31 theng 12 nim 2013 nhu sau:
Quydn s* dung crdtc6 thdi han
oong
753.901.227 .312117.551.639.908
PhAn mdmmey vi tinh
dOng
T6ng c0. ngd1ng
205.47 5.574.885 959.376.802.19738.719.770.061 156.271.409.969
(77.500.000) (77.500 000)
244.117.844.946 1.1 15.57 0.7 12.166871.452.867 .220
36.161.011.48316.561.'102.735
156.356.569.418 192.517.580.90144.018.525.192 60.575.627.927
.r.
5:
?
(7 4 .125 .07 4) (74.125.074)
52.722.114.218 200.300.969.536 253.023083.754
717.740.215.829 49.119.005.467 766.859.221.296
818.730.753.002 43.816.875.4',l0 862.547.628.412
IG
14
{
23
11. Cic khoin phii thu
Cac khoan phai thu noi bO
Cac khoan phai thu ben ngoei
Chi ti6t cac khoan phai thu ben ngoai nhu sau:
5.798.241.957.600 3.917.5'14.328.937
30/09r2u 4ddng
31h 2/2013Crdng
66.86s.516.1335.731 .376.441.467
39.638.112.5963.878.006 216.341
30/09nu 4ddng
31n22013oong
-C6c hqp ddng repo trai phi6u-Oit cqc hqp d6ng cho d?i lf bio hi6m-T4m ung vd dit cqc hqp 66ng xiy dr,rng- Ky quy bao lanh tai cec NH nuoc ngoii- Cdrc khodn phii thu kh6c
1.674.922.530.000739.433.750.000
1 .053.561.988.529504.399.650.s24
1.759.058.522.414
1 .459.653.1 50.432170.000.000.000898.624.802.114205.890.659.315
'l .143.837.604.480
5.731.376.441.467 3.878.006.216.341
12. Tiri siin c6 khic
Chi pht chd phan b6
Tai san C6 khec
13. Df, phdng nii ro cho cac tai san c6 ngi bing khic
56 du dau kYChi phi drr phOng trich lap them trong ky
Hoan du phOng trong kY
sri au cu6i tY
14. Cac khoen ng chinh phti vi NHNN
Vay NHNN- Vay cAm c6 cdc gi6y td c6 gii
258.945.736.211 204.774.767.048
30/092014d6ng
31/12r2U 3d6ng
241.636 622.32617.309.113 885
190.165.097.64414.609.669.404
30/09/2014d6ng
31h 22013oong
202.945.809.613'.141.547.157.843- 68.362.777.770
(98.862.777.777) (6.964.126.000)
104.083.031.836 202.945.809.613
30/09r2u 4ddng
31n2/2013dong
24
)\
/.t
15. Tiirn ving grli vir vay cic TCTD khic
Ti6n grli cia TCKTTi6n grli cria c5 nhin
3.922.293.913.161 21.423.002.517.537
30/09/2014oong
31/12/2013oon9
TiEn gti thanh toan cia cac TCTD khac- Bdng VND- Bdng veng vd ngoaiG
Tidn grli c6 ki hqn cria c6c TCTD khSc- BdngVND- Bdng vdng ve ngoaitC
Tidn vay cdc TCTD kh5c- Bdng VND- Btng veng ve ngoai tC
15. Tiin grli cria khach hang
- Thuy*t minh theo loei tiAn g(ti:
Ti€n, vdng gl}i khong ki, han
- Ti6n g?i kh,ng k'han beng VND- Ti6n ghi kh6ng kY han beng ngo?i$
Ti6n, vdng g(}i c0 ki' han- TiSn gui c6 ki hqn beng VND- Tien gd c6 k! han bdng ngoei te
Ti6n grli v6n chuyen darng
I ren Ky quy- Ti6n giri ki,qul bdng VND- TiAn ghi ki,quY'beng ngoAitC
28.267.587.9545.447.438.939
22.820.149.015
926 .41 1 .025 .207518.019.025.207408.392.000.000
2.967.615.300.0002.283.494.100.000
684.121.240.000
6.505.962.739.8055.97 4. 591 . 1 1 9. 803
531.371 .620.002
3.660.533.777 .7322.453.050.731 .7321.207.483 046.000
1 1 .256.506.000.0009.500.000.000.0001 .756.506.044.400
30/09nu4dong
31h22.013d6ng
31.903.727.094.60123.951.755.057.895
7.951.972.036.706
99.410.919.474.84894.123.271.710.9655.287.U7 .763.883
1 .166.394.335.279
28.555.171.074.s9217 .901.551.944.10410.653.619.130.288
39.617.014.431.95029 074.262.802.51710.542.7 51 .629.433
73.340.378.565.53268.380.824.828.7724.959.553.736.760
1 .159.892.860.842
22.536.7 96.873.36111 .729.422.817.20610.807.374.056.155
161.036.211.979.120 136.6s4.082.73'.|.685
- Thuy6t minh theo d6i tu?ng khech heng, logi hinh doanh nghiap:4,iI
\
\:l/
30/09/2014d6ng
31/12nU3dong
106.664.837.1 33.55454 .37 1 .37 4 .845 .566
86.622.7 45.089.93750.031 .337.64'1.748
'161.036.211.979.120 136.654.082.731.685
25
17. Cac c6ng cg tai chinh phei sinh va cac c6ng nqtei chinh kh6c
T6ng gie fi ghi s6 Gheo t, gie Qi ngay Qp beo cao)Tei sen
oong
T?i ngiy 30 thang 09 nAm 2014
COng cU TC phei sinh tiAn GGiao dich ki, han tidn teGiao dich hoan d6i tian te
T?i ngay 31 theng 12 nem 2013
C6ng qt TC phei sinh tiAn teGiao dich ky han tiCn tCGiao dich hoan d6i ticn te
18. Viin tii trg riy thec diu tu, cho vay TCTD ch!u rii ro
Gi6 ti rongoong
COng nod6ng
3.367.502.148
3.367.502.148
(8.004.227.871)(8.004.227.871\
(17.615.182.5s8)(10.470 037.817)
(7.145.144.741)
(4.636.72s.723)(8 .004 .227 .87 1)
3.367.502.'148
(17.615.182.s58)t 1i a7n o17 R17\(7.145.144.741)
30/092014ddng
31/122013oong
Ngudn v6n tir NgAn hirng DAu tu va Phet tri6n Viet Nam th6 hien khoan v6n cia Ngin hingTh6 gidi (th6ng qua Hiep hoi PhSt trl6n Qu6c t61 n6 trq cho Dr,r an Tai chinh Nong thon ll vaDg 5n Tii chinh Nong th6n lll theo Hiep dinh Tin dung ngay 09 thang 09 nam 2002 gioaNgan hang ThC gioi vi BO Tai chlnh. Ngan hang tra lai suat LIBOR 6 thang cong mot khoancienn tec[. Lai JuAt nay sc duqc di6u ihinn 6 tnang mQt lAn trong su6t thoi han trd no ct]akhoAn vay. Lai su6t ap aung cho 6 thang sau nam 2014 tr:r 6,48o/o dAn 6,72%.
V6n nhin crla t6 chuc kh6c ld v6n nhNn tu ngu6n v6n vi4n tre ODA Nhat Ban vdi Nganhang hgp tec qu6c te Nhat Ban (JBIC) bang VND thong qua Ngen hdng Nhit nuoc VietNam trong khu6n kh6 Dr.r 6n tii trg Doanh nghiep vt a vi nhd. Th6a thuan khung duEc kyket vio ngAy 17 theng 3 nam 2010. Cac kho6n vay c6 thoi han la trung va dai han va.co laisuSt ta o,5o%lnam theo k! trd nq dau tien, sau d6 ctuoc di6u chinh hdng quy kong su6t tnoihan trd ng crla khoan vay. Lai suAt ap dung cho quy 3 nem 2014|a 5,16%.
19. Ph6t hanh giSy td c6 giA
NgAn hdng Ddu tu vd PhSt tri6n Vigt NamV6n nhan c0a t6 chuc khac
Tr6i phi6u pn6 tnOng phat henh nim 2010
GiSy td c6 gia khec
- 47.537.500.000133.883.460.240 130.268.637.540
133.883.460.240 177.806.137.540
30/092014d6ng
31h2/2013oong
.(
/t
2.000.000.000.00058.393.288
2.000.000.000.00058.393.288
2.000.058.393.288 2.000.058.393.288
Trai phr6u pn6 tnOng cia Ngan hang phat hanh trong nem 2010, ndm 2014 lai suAt12,00o/o (ndm 2013: lai suat tu 12o/o ddn 12,45o/o),
26
20. Cec khoen ng khec:
Cac khoan phdi tra nOi bO
C6c khoan phai tra ben ngoai
Trong c!6: Thu6 phAi trt (huy6t ninh 1V.11)
543.595.291 .9121 .425.139.558.930
169.851.108.818
30/092014d6ng
31/12.2,013dong
316.691.118.5151.559.519.062.1 15
140.619.725.823
1.968.734.850.842'1.876.210.180.630
21. Dt, phOng cho cac cam kiit ngqi bring
Thay d6i du phdng cho cac cam k6t ngoai bang trong nem tai chinh k6t thoc ngay 30 thang
09 ndm 2014 nhu sau:
Du phdngchung T6ng cQng
a6nig d6,g
56 du ngdy 01 thang 01 nam 2014
Chi phi trich lap trong kY
220.089.369.312 220.089.369.312
Dv phongcu th6d6ng
56 du ngiy 1 thang 1 nem 2013
Chi phi trich lap trong nem
Sii du ngiy 31 thang12nim2013
-22. V6n vi qu! cria T6 chti'c tin dPng
22.1. Beo ceo finh htnh thay cl6i v6n chir sd ht?u:
(220.089.369.312) (220.089 369 312)
Tdng c1.ngd6nq
207.389.253.60112.700.115.711
220.089.369.312 220.089.369.312
36 du ngay 30 thang 09 nim 2014 ----'
Thay d6i dU phOng cho cAc cam k6t ngoai bing trong nem tai chinh ket thuc ngay 31 thang
12 n6m 2013 nhu sau:
DV phdngchungddng
DV phdngcu thd
___@:207.389.253.601
12.700.115.711
O6n 30 thAng 09 nam 2014 s6 luong c6 phi6u ph6t hanh cia Ngan hang la- 1-'159'39J'750
iii're"n ia"r ObOO VHo. oo Co ,bn'Oier'ie ",i"
Ngan hang la 11.593.937.500'000 VNO.
11.593.937.500.
1.080.648.515.1
192.0u.747111.127.000.
858.395.515.
VOn Oilu l0Thdng du v6n c6 Phlnoui du Ph0n9 tai chinnQui du tro b6 sung vondiau leOUY khac
27
\o,,.ic,'l{l(
a^t)\
Chi ti6t phen v6n dAu tu crla TCTD nhu sau:
30/092014Don v!: d6ng
31/12/2013
ffiffit ong so thudng wdei thLtung & 6eiI Onq so
v6n g6p cia c6 -dongThanq du v6n c6phin
11.593.937.500.000 11.593.937.500.000
338.420.864.820 338.420.864.820
1 1 .256.2s0.000.000 1 1 .256.250.000.000
338.420.864.820 338.420.854.820
11.932.358.364.820 11.932.358.364.820 11.594.670.864.820 11.594.570.864.820
Uc quY dg tro cia Ng6n hdng
Theo Luat c6c T6 chuc Tin dr,rng
2011, cec ngan hang thuong m?inhuan sau thu6 nhu sau:
s6 47l2O1OlQH12 cO hieu lr.pc tu ngay 01 thang 01 namc6 phSn ph6i trich lap quy theo ti le phan tram cia lqi
T'i le phAn ffim cia Di nhu|n sau thu6 MLrc t6i da
Qu! b6 sung v6n di6u l€ 5% loi nhuan sau thu6 100% muc v6n di6uE
Quy du, phdng tai chinh Theo Nghi quy6t gai hoi d6ng C6 dong KhOng quy dinh
Viec trich Ep c6c quy con lai do tA chlic tln dung tu quy6t dinh.
Leiten m6t ca Phi6u 3o/os/2014
ddng
Lgi nhuan sau thu6Binh quan gia quydn cria s6 c6 phi6u ph5th6ng dangluu hanh (c6 phi6u)
Lii co bin tren m6i c6 pni6u(atdng/c6phiiiu)
22.4. C6 phi6u:
56 luqng c6 phi6u ding kY phat hanh
56 luqng c6 phi6u dd bdn ra c6ng ch0ng
1.762.468.153.667
1.701.038.247
30/09/2013ddng
1.964.889.693.056
1.050.137.363
1.036 1 .87'l
30/09nu 4d6ng
?013ddng
- C6phi6u pn6tnang56 tuqng c6 phi6u duqc mua lai
- c6 phi6u phd thong
- L;O pnteu tru dal
56 luqng c6 phi6u dang luu hanh
- c6 phi6u phd thong
- uo pnteu uu oat
'Mgnh gia c6 phi6u dang luu hAnh: 10.000 VND
1.159.393.750
1 .159.393.750
1.159.393.750
1.159.393.750
1.125.625.000
1.125.625.000
1.125.625 000
1.125.625.000
28
)7
\Nrd
o;A
E
lV- Th6ng tin b6 sung cho cic khoin mgc trinh biry trong Bao cao k6t quri ho4t dgng kinhdoanh
1. Thu nhap lai vi cac khoan thu nhap tuong tP
I nu nnap lar uen gulThu nhap l3i cho vayThu l5i tu dAu tu chung kho6nThu l5i kh6c
2. Chi phi lai va cac khoan chi phi tuong t!r:
Ttt01/01/2014 Tir01/01/2013d6n 30/092014 d6n 30/092013
ddng dOng
3s3.555.486.0086.508.082.443.8913.272.233.680.649
36.796.419.502
58.967.699.1685.815.436.336.2403.819.790.984.407
49.174.342.341
9.743.369.362.156 10.170.668.030.050
Tit 01/012014cl6n 30/092014
dong
Tit 01/01/2013d6n 30/09/2013
oong
I ra lar 0en gulI ra lal llen vayTra Ei Phat hanh giay td c6 gia
Chi phi lai khac
3. Lai t6 thuin tD ho?t dong dlch vg:
4.345.887.914.366320.471.901 .081180.003.01 5.50666.755.854.714
4.767 .560.320.760632.957.4s8.290234.603.901.528
40.698.479.024
4.913.118.685.667 5.675.820.159.602
Thu nhap tD ho?t along dich vUBao lanhDich vu thanh toan va tien matCac dich vq khac
Chi phi ho?t dong dlch vUDich vu thanh toan va tien metC5c dich vu khdc
Lai thuan ti} ho?t ctgng dlch vq
Tt:t 01/01/2013ddn 3O/09nU3
d0ng
364.761.066.983 337 .076.887 .237193.428.368.965 176.466.019.10061.779.061.323 49.665.574.495
619.968.497.271 563.208.480.832
Ttr 01/012014d6n 30/092014
dong
(60.056.308.759)(9 647.940 060)
(69.704.248.819)
550.264.248.452
(58.480.1 17.089)(6 188.072.537)
(64.568.189.626)
498.540.291.206
33
H,.lG
'IlN
29
4. Lai 16 thuin t& ho?t dOng kinh doanh ngo?i h6i
Tir 01/01/2014 Ttt 01/01/2013d6n 30/092014 ddn 30/09/2013
d6ng
Thu nhap tD ho?t atong kinh doanh ngo3i hi5i
Thu tr:, kinh doanh ngo?i te giao ngay
Thu tu cac cong cu tai chinh phei sinh tien te
Chi phi hoat dQng kinh doanh ngoqi h5iChi ve kinh doanh ngoai tC giao ngay
Chi vd c6c c6ng cu tdi chinh phei sinh ti6n te
Lai/(16) thuin tU ho3t dQng kinh doanh ngolih6i
5. Lai/ 16 thuan tir chrlng khoin kinh doanh, chong khoin ctiu tu vi g6p v6n, dau tu dai han
Tu 01/012014 Tt:t 01/01/2013ddn 30/09/2014 d6n 30/09/201s
ddng d6ng
dong
Lai/(lo) tU chong khoan kinh doanh, ch&ngkhoin'ttAu tu vig6p v6n, dau tu dai h?nThu nhap ti chung khoAn kinh doanh, ch0ngkhoan dAu tu va g6p v6n, diu tu diri han
Chi phi tu chung khoan kinh doanh' chung kho6n
diu iu vi g6p v6n, dAu tu dai han
Hoin nhip/ (Chi phi) dLP phdng giam giich#ng khoan kini doanh, chl?ng khoen dautu vir g6p v6n, dau tu dai hanHodn nhip/(Chi phi) dU phong giam gie chungkhoen dau tuHoan nhap/(Chi phi) du phong giam gia dau tuddi han kh6c
Lai/(L6) thuen ttp chriung khoin kinh doanh,cn*ng khoin ttiu tu vi g6p viin, ttiu tu diri hqn
Lai/ 16 thuen tiP ho?t itgng khec
110.628.105.272 144.922.815.628243.620.425.793 224.252.155.752
354.248.53'1.065 369.174.971.380
(8.845.023.43s) (15.517.004.659)(260.563. 363.584) (236.7 84.292.324)
(269.408.387.019) (252.301.296.983)
a4.a40.144.046 116.873.674.397
105.550.909.147 84.359.042.248
(35.677.163.829) (51.826.631.228)
69.873.745.318 32.532.411.020
5.U2.736.749 109.379.305.975
(14.000.000.000)
(8.157.263.2s1)
16.358.854.128
125.738.160.'103
61.716.482.067 158.270.571.123
Tit 01/01/2014 Tu 01/01/2013d6n 30/092014 ilen 30/09/2013
ddng dOng
426 .447 399 .3475.178.677.107
99.312.700.239
,2,
\N16
ixo(
1P
Thu tu cac khoan nq da xl} l!Thu ti] hoat dong iy thdcThu nhap/(Chi phi) khac
152.342.551.59334.569.802.70858.416.661.358
245.329.015.659 530.938.776.693
i0
C6 tuc nem hign hanh chuyen vE tr cac cong ty con
C6 tuc cec nem tudc chuy6n v6 tu cdc cOng ty con
C6 tuc cac nam ruoc cnuy6n vd O cong ty liCn k6t
C6 tuc nnan duoa trong nam ti g6p v6n, mua c0phAn
8. Chi phi ho?t alQng:
7. Thu nhap t& g6p vi5n, mua c6 Phin
Chi phi luong vi Phu c5P
Chi trg cip, cong t5c x5 hoi, chi theo luong
Chi phi kh5u hao vi khAu tru
Chi Phi hoat dong khac
Chi nQp thu6 ve cec khoen Pfi' E PhlChi cho hoat d1ng quen lY c'ng vu
Chi ve hi sen va c\ng cu, dqng cuChi nOP Pht bdo hdm, bao ben fi6n gitikhech hengChi Phl hoat d1ng khec
9. Tinh hinh thu nhfp c6n bQ c6ng nhin vi6n
TCr01/UnU4 Tu01/01/2013d6n 30/0912014 d6n 30/092013
d6ng ddng
8 320 o3o 6s; 31.460.ooo.ooo
24.804.585.578 21.089.483.659
33.124.616.263 52.549.483.659
Tit 01/01/2014 T':! 01/012013d6n 30/09D014 d6n 30/09/2013
d6ng d6ng
961.579.901 .740
86.579.172.447
194.866.036.887
843.624.218.870
93.959.588.50539.272.045.923
271.296.374.445
56.099.083.028382.997.126.969
854.864.758.894
46.452.964.941
178.953.912.686
826.146.564.170
68.458.175.73326.936.562.33265.557.203.186
45.206.747.779619.987.875.140
56 lugng c6n b9, c6ng nhan vicn binh qudn trong
kY (ngudi)tnu nh?p cia can b0, cong nhan viCn
1 . Ludng2. Thu6ng3. Thu nhflp khdc
T6ng thu nhfP
Tidn luong binh quan th6ng
Thu nhap blnh quen thang
2.086.649.329.9,14 1.906.418.200.691
5.860
546.379.289.036255.600.037.952159.600 574.752
961 .579.901 .740
10.359.865
18.232.459
Giai ctoan tb OllO'll2O'14 diln 30/09/2014VND
.-cr\.t
I,
I
3l
10. Chi phi/(hoan nhap) dr.p phong roi ro
(Hoen nhap)/Chi phi drr phdng rii ro tin dung chovay TCTD
Chi phi du phong rl]i ro cho vay khech hang
(Hoan nhap)/Chi phi dr phdng rii ro cho cac camk6t ngoai bang
(Hodn nhNp)/Chi phl du phdng gidm gi6 khdc
11. Tinh hinh thgc hiCn nghia vU v0i NSNN
56 dLt
Tu 01/012.014 Tir 01/Un013d6n 30/092014 den 30/092013
d6ng d6ng
10.651 .395.000
1 .776.303.844.960
(220.089.369.312)
(98.862.777 .777)
1.468.003.092.871
(1s.223.369.1 88)
1.222.356.727 .725
72.066.514.164
62.553.540.662
1.343.753.413.363
ThU6 GTGTThU6 TNDNCac loai thuCkhac
clj,u ki s6 phdi nOp s6 de n1p cu6i xi4.112.721.104 21.525.229.547 (22.306.636.679) 3.331.313.972
82.7 62.0 1 3.460 488.404.606.494 (424. 831. 886. 082) 1 46.334.7 33.87 2
PhAt sinh trong kY
Don v!: ddng
Sd ou
20.185.060.974
169.851.108.818
30/092013dong
53.7 44.991.259 1 01.485.078.323
140.6',t9.725.823 611.414.914.364
Thu. nhap tir ho?t along kinh doanh tru6cth uaTru:- Thu nhNp khong chiu tnu6 loao g6m c6 tucl- Lqi nhuan cia chi nh6nh nuoc ngoai
- Cac khoen chi phi khong dugc kh5u tru kh6c
Thu nhap chlu thu6 tNoN cria Ngin hirngtheo he th6ng NHNN Viet NamChi phi thue TNDN hign hdnh trong nAm theothuc suSt 22% (i) (nem 2013: 25%)
Chi phi thu6 TNDN crla chi nh6nh nudc ngoai (ii)
chi phi thuiS TNDN phit sinh (i) + (ii)
Cec khoan phdi nQp do ndm trLrdc do hachtoan ngugc
Chi phi thuii TNDN phat sinh trong ky
488.404.606.494 636.959.360.416
488.404.606.494 636.959.360.416
(135.045.008.608)
(s82.199 511r99I
12. Thuii thu nhap doanh nghiep hien hanh
Ngan hang cO nghia vU nOp thu6 thu nhap doanh nghiep 22% $em 2013:25o/ol tren t6nglEi nhuAn chiu thu6:
30/092014oong
2.250.872.7 60.161
(33.124.616.263)(22.s02.s88.4U)
251.992.173
2.601.849.053.472
(s2.549.483.659)(24 220.700 506\
703.328.510
2.195.497 .547 .637
483.009.460.4805.395.146.014
2.525.782.197.817
631 .445.549.4545.51 3.810.962
\i(
t't
13. Tiiin vir ciic khoin tuong duong tiin
Ti€n vi c6c khoan tuong duong ti€n thuAn th5 hien tren bao ceo luu chuydn tidn t0 ri6ngbao g6m cac khoan tren bing can d6i k6 to6n rieng sau day:
30/09/2014dong
30/092013oong
Ti6n vi cAc khoan tuong duong ti6n tqi qu!Tidn grli tai Ngan hang Nhd nuocTi6n goi vd cho vay c6c TCTD khec c6 kj, hankhong qua ba thengChrrng khoan c6 thoi han thu h6i hoac deohan kh6ng qua 3 theng k6 tir ngdy mua
943.306.302.3493.367.335.s39.603
2.516.714.334.857
1 1.381 .525.253.307
923.905.731.7701.274.175.106.899
10.168.834.554.698
644.917.702.973
18.208.881.430.116'i3.011.833.096.340
V- Cac th6ng tin khac
1. Cic hogt ttQng ngoqi bing kh6c ma TCTD phai chiu rrii roctSng k6
Nghla vu ng tiBm in vir ciic cam k6t dua ra
Trong qua trinh hoat dong kinh doanh,Ngan hang thLrc-hien cdc c6ng cu tai chinh li6n quan
O6n dac ffrodn mqc ngoAi bang can d5i k6 toan rieng 16. Cac c6ng cu tai chinh nay cti yeu
bao g6m cec cam ket bdo lanh va thu tin dung. Cac cong cu nay c0ng tAo- ra nhong rii ro tin
dr,rngfcho Ngan hang ngoei cac rr]i ro tin dung cfa duqc ghi nhan trong,noi ban-g. _
R0iio tin aung cna;5c cong cu tai chinh ngo?i bdng duqc dinh.nghia la kha nang manq den
rrii ro tin dung-cho Ngan hang khi m.Qt trong cac ben liCn quan d6n c6ng cU tai chinh d6 khdng
thuc hion caCoidu rno6n crla hgp d6ng.
Bao lenh tai chinh ta cac cam k6t c6 dieu kien ma Ngan hdng cap cho khach hang dA giao dlch
voi mot ben thu ba trong cec hoat tlQng vB b6o lSnh vay v6n, b6o lSnh thanh toan, bao lanhgn c nien nqp o6ng vi b5o lSnh drr theu: Rii ro tln dung iien quan at6n viQc cap bdo lSnh vB cobin gi6ng nii ro cho vay khach hang.
Giao dlch thu tin dung thuong mai tri ngay li loai giao dich trong do Ngan hang cung cep tar
chlnh iho kh6ch hingicia miitr, -thOng
tnu&ng nguoi mua/nhd nhNp khA,u hang hoa va bcn thrr
huang la nguoi ban/nha xuSt khdu. Rii ro.tin dung trong thu tin dung tra ngay thuong thap do
hdng -hod
niap tn5u duEc dr:rng ad tnc cn6p cho loqi giao dich nAy.
Giao dich thu tin dung trd cham se phat sinh rii ro khi hqp cl6ng da duqc thLPc hiCn me khech
hang khong thanh to6n cho ben thu huang. Cac thLr tin dung tra cham khong duqc khach hang
than-tr toan-ctuqc Ngan hang ghi nhan la khoan cho vay b5t buQc vd c6ng ng tuong ung thehien nghia vu tai chinh cia Ng6n hing phdi thanh toan cho ben thu hudng vd thuc hien nghiavu cl]a NgAn hang trong viec bao lanh cho khech hang.
Ngan hang thuong yeu cAu kh5ch hang ky quy d6 dam bao cho.cac c6ng cu tai chinh.c6 lienqrian oen iin oundthi cin thi6t. Gia tri ky qu! irao dong tu 0% d6n loOok gia tri cam ket duocc6p, tiy thuoc vao muc d0 tin €y cia khach hang do Ngan hang 6anh gia.
52.1 10.009.836.509
317.266.420.
33.027.545.575.
18.765.197.840.71
67 .267 .357
247.494.300.
41.s60.856.427.
25.659.007.081 .51
Nghia vU ng tiiim in+ cam kat beo Enh vay v6n
+ Cam kdt trong nghiep vu uc+ Beo Enh khdc
JJ
Chiti6u30/09/2014
cldng31/12/2013
clonc
Chi tiet cac khoin c6ng ng ti6m 5n vd cam k6t vdo ngdy 30 th6ng 09 nhu sau:
30n92014oong
Bao lanh thuc hien hqp d6ngBdo ISnh vay v6nBdo linh drr thAuBao Enh thanh toanBdo ISnh kh6cCam kat thu tin dungCam k6t tai trq cho khec hang
31/12,/2013oong
7.021.993.761.193247.494.300.000
1 .550.343.308.5733.025.652.712.333
14.061.017 .299.41741.360.856.427.062
5.216.507.547.1 38317.266.420.000
1 .639.091.390.5392.164.395.398.7 529.7 45.203.504.284
33.027 .545.575.796
67.267.357.808.578 52.1't0.009.836.s09
Giao dich vdi c6c b6n liCn quan
Giao dich voi cac ben lien quan la c6c giao dich dugc thtPc hien vdi cac bCn c6 lien quanvoi NgAn hang. MOt ben dugc coi ta ben c6 lien quan vdi Ngan hang neu:
(a) trr.rc ti6p hoac gian ti6p qua m$t hay nhi6u ben trung gian, ben nay:
> ki6m so6t hoic bi ki6m soSt hoAc chiu sq ki6m so6t chung boi Ngan hang (baogdm cac cong ty me, c6ng ty con);
> c6 v6n g6p vao Ngan hang va do d6 c6 anh huang dang kA toi Ngan hang;
> c6 quydn d6ng ki6m soet Ngan hang;
(b) Ben lien quan la cong ty lien doanh ma Ngan hang la mot ben lien doanh (Xem Chu5n' ' muc K6 toan VieJ lrai i6a-fnongtintai chinh v6 nhfng khodn v6n g6p lien doanh)i
(c) Ben lien quan c6 thanh vien la nhan sLr chinh trong bO phAn qudn l! cria Ngin hdng
hoac c6ng ty me cia n6;
(d) Ben lien quan la thanh vicn trong gia dinh cria bet ky ce nhan nao da neu trong diem (a)
hoac (c);
(e) BCn lien quan la mot Ngan hang tryc ti6p hoac gran tipP chiu.su ki6m soet, "dng
kiam' 'iodt hoic'chiu inh hudng oanj kB, ho{b c6 quy6n bi6u quy€t b6i bat ky ca nhan nao
duqc dB €p d6n trong di6m (c) hoac (d);
Chi ti6t cac giao dich lon voi cac ben lien quan ti, ngay 1 theng 1 nam 2014 den ngay 30
theng 09 nem 2014 nhu sau:
Ben fien quan Quan he
COng ty C6 phdn Chrlng COng tY conkhoen Theng Long
C6ng ty C6 ph6n Qudn C6ng tY contf Qu! DAu tu MB
C6ng ty Quen ly Nq ve COng ty conKhai thSc tii s6n
Mua tr6l phi6uHoat dong diu tu gidn ti6p qua c6ng tyconHoat dong tien g&iHoat dong khac
Ho?t dong riy th6c dAu tuHoat dOng tidn grli
CAp b6 sung v6n di6u leHoat dQng tidn grliHoat dOng 0y thic dAu tuHoat dong cho vayHoat dong thu h6i nq va quan ly tai san
Cec giao dlch /.
J()\a\
34
Chi tiet nq va cho vay c6c bCn lien quan tai thdi diBm ngay 30 thang 09 nam 2014 nhL? sau:
Phdi thu (Phei tu)BCn liCn quan Quan he
Cong ty Cd phln Cong tyChfng khoen MB con
Cong ty C6 phAn
Quen li QUY Oau tuMB
c6ng ty Quen ly Nqva Khai thac tai san
COng ty c6 phinBio hi6m Qu6ndot
Cong ty C6 phanQuan li QUY Oau tuMB
Cong ty c6 phAn c6ng. tv
Bdo hi6m euan lien kct
d0i
vir c6 ki han
Uy th6c dlu tu
COns ty V6n dicu l0con Tien g&i kh6ng kY han
va c6 ki hanUy th6c dau tuCho vaY
cong ty V6n g6plien k6t Hqp tl6ng tam ung
hio hi6m
phat hanh dai han
0y th5c diu tu
cong ty V6n tridu lecon TiCn g&i kh6ng ki han
vd c6 ki hanUy th6c dAu tu
c6ng ty V6n tridu l0con Tian gfti khdng kY han
vd co ki hanUy th6c dAu tuCho vay
V6n g6pHqp d6ng tam ungbio hi6m
- (10.932.883.560)
400.000.000.000
'1.082.689.080.000
- (180.323.375.205)410.o14.278.637
235.398.468.000
258.591.150.000
739.433.750.000
15.225.OOO.OOO (3.OOO.OOO.OOO;
164.520.000.000
- (941.885.063)
400.000.000.000
882.689.080.000
- (87.155.343.023)472.682.090.24',1
303.438.134.667
248.831.250.000
170.000.000.000
Cecoiaodich aorg d6ng
V6n diCu li 971.109.370.000Ti6n giri - (150 010.858 431)Trai phieu chuyCn d6iphat henh dai han
0y th6c dAu tu 15.225.000.000 (3.000.000 000)
V5n iti6u l0 164.520.000 000C6ng tycon Ti6n grli kh6ng kl han
Chi tiCt nq va cho vay c5c ben liCn quan t4ithdi di6m ngay 31 thang 12 nam 2013 nhu sau:
Phei thu Phai h)Ban licn guan Quan he cec giao dich adng oong
COng ty C6 phSn C6ng ty V6n di€u l0 971 109'370 000
ct',ir"no'xt ojn rde crn Ti0n gii - (230 210 369 065)' Trai Phi6u chuy6n d6i
C6ng ty Quan lY Nqva Khai th5c Gi san
j,/NiTI
C
,D
35
3. Beo cAo bQ phQn riCng theo khu vpc dla lf
3.1 Mric dQ tAp trung theo khu vrpc dia lf cia cec tai san, c6ng nq va cac khoin mgc
ngo?i bang
T6ng du nE cho vay,t6ng ti6n g&i,cec cam k6t tin dung. cgTC phai sinh, kinh doanh va dau
tr., "[,ing
khoan theo tnI vuc Eia ty duqc trinh bdy dudi bdng t6ng hqp sau:
Jl
tAIU
c(,U
67.013.607.617.316
36
3.2 Bro cio bO phAn rieng theo khu vPc dia ly
30 theng 09 n:lm 2014 Mi6n BdcVND
Mi6n TrungVND
MiCn NamVND
NuOc ngoeiVND
Tdng cQngVND
Tdi sdnNq phaitraTAi s5n c6 dinh
Doanh thuChi phiLoi nhudn truoc thue
147.209.374.453.930130.837.499.209.810
2.333.928.629.933
6.594.047.947.3874.625.469.731.0171.968.578.216.370
8.412.865.074.1258.424.147 .397.154
56 .590 .476 .226
1.037.111.159.677973.5'18.806.96263.592.352.715
29.572.501.681.14529.465.541 788.425
146.842.520.082
3.051.299.588.4812.855.099.985.839
'196.199.602.642
2.259.438.132.9362.214.095.781.282
14.592 474.512
116.808.515.80194.305.927.36722.502.588.434
187 .454.179.342.136170.941.284.176.671
2.551 .954.100.753
10.799.267 .211.3468.548.394.451.1852.250.872.760.161
Mien BdcVND
Mi6n TrungVND
Midn NamVND
Ntrtc ngoeiVND
Tdng cQngVND31 thang 12 nlm 2013
Tai sen
Nq phai tre
Tai san c6 dinh
Doanh thuChi phl
Lqi nhuan trudc thu6
143.534.250.059.',l21128.921 .484.736.990
2142.U4.064.904
9.397.311.117.6186.927 .998.771 .7682.469.312.345.850
7 .244.324.902.2907.180.839.494.174
55.551.214.798
1.172.816.939.8271 .085.971 .596.352
86.845.343.475
25.693.189.429.50025.420.165.360.359
134.319.532.144
4.292.255.272.4943.932.718.777 .198
359.536.495.296
2.313.222.630.3442.286.946.903.789
13.400.788 698
129 .244 .1 1 1 .690105.228.047.18924.016.064.501
178.784.987 .021.255163.809.436.495.312
2.345.615.600.544
14.991 .627 .441.62912.051 .917 .192.5072.939.710.249j22
37
ll>/ *'e"9z L:,,
3.3 Beo c6o bQ phin theo llnh vPc ho?t dong
Kh^ch heng ce nhenve doanh nghiep
VNDDAu tu
VND
Hoat d1ng fien ngenhengVND
HoAt d1ng chungkhong phen bd
VNDt ongVND30 theng 09 niim 2014
lar san
!q Pheitra-lar san co otnn
Doanh thuChi phiLqi nhuan truoc thuC
96.104.083.780.343140.562.669.847.949
7.561.813.304.3066.731.262.486.4il
830.550.817.852
50.539.420.244.3648.532.704.014.648
2.698.480.585.476739.858.935.814
1.958.621 .649.662
22.110.143.847 .86716.822.282.330.558
413.906.973.669313.677.372.628100.229.601.041
18.700.531 .469.5625.023.627.983.5162.551 .954.100.753
125.066.347.895763.595.656.289
(638.s29.308.394)
187 .454.179.342.136170.941 .284.176.671
2.551 .954.1 00.753
10.799.267 .211 .3468.548.394.451 .1852.250.872.760.161
Khech hang ce nhenve doanh nghieq
VNDDdu tu
VND
Hoat d1ng fien ngenhengVND
Hoat d1ng chungkhong phen bd
VNDt ongVND31 thang 12n m 2013
Tai sanN9 phdi trATai san c6 dinh
Doanh thuChi phlLqi nhuan trudc thue
89.320.121 .778.863137.594.886.389.575
10.035.428.588.5998.829.034.685.4091.206.393.903. 190
52.531.525.273.4692.428.686.07 4.860
3.584.422.397 .7691.031.168.696.8122.553.253.700.957
30.472.895.494.61521.689.684.962.814
1 .225.51 5.867.0831.073.797 .406.002
151.718.461.081
6.460.444.47 4.3082.096.179.068.0632.345.615.600.544
146.260.588.1781 .117 .916.404.284(971 .655.816.106)
178,784.987 .021 .255'163.809.436.495.312
2.345.615.600.544
14.991.627 .441.62912.051.917 .192.5072.939.710 249.122
tl .\ ; t, o F. ,i;"
l8
Thuy6t minh va biiin arEng lqi nhuin:
Lgi nhuan trudc thu6 cria MB qu! 3 nem 2014 so voi quy 3 nam truoc 2013 giem198.805.261.473 d6ng tuong driong muc 23,46% do cac nguyen nhan sau:
Anh hudngLqi nhufn trutrc thu6 Lqi nhuan sau thuai
ttiing t!6ng
Khoin mgc c6 biiin ttgng ldn
Ting/(Gi6m) lEi nhuan do thu nhap lii thuAngidmTang/(Giam) loi nhuan do lai thuan tu hoatdong dich vuTang/(Giam) lqi nhuan do lai thuan tu hoatdong kinh doanh ngoai hoiTang/(Giam) lEi nhuan do lii, 16 thuAn tirch&ng khoan kinh doanh, chfng khoan dau tuvA g6p v6n, dAu tu ddi hanTengi(Giam) lqi nhuan do lai thuan tu hoatdong khacTeng/(Giam) lsi nhuan do thu nhip t(f g6p v6nmua c6 phAnT;ng/(Giam) lqi nhu6n do t5ng chi phi ho?td0ngTeng/(Giam) lqi nhuan do hoan chi phi duphdng rii ro tin dungT6ng tiing/(giim) a;h hudng ctiin x6t quikinh doanh
158.458.674.179
13.870.134.844
(22.373.244.923)
(2s.566.443.858)
(273.555.624.872)
(977.785.420)
(29.83s.399.803)
(18.825.571.620)
(198.80s.261.473)
123.597.765.860
'10.81 8.705.178
(17.451.131.040)
(19.941 .826.209)
(213.373.387.400)
(977.785.420\
(23.271 .611 .846\
(14.683.94s.864)
1155.283.216.7 411
cHiNH SACH OUAN LY ROI RO LIEN OUAN DEN CAC CONG CU TA CHiNH
Dinh hudng cl]a Ngdn hang la trd thanh mot tap doan tai chinh da n5ng P9 vay, viec s&_ dungc5c cong cu tai cfrinn, bao g6m huy atong v6n trlr kh5ch hang (bang sdn ptram ti6n grli vd phathanh 9i5y td c6 gia) vd dAu tu vao cac tai san tai chinh c6 ch6t luqng cao.de tA thanh hoatoong ;a;g tinh i-heir ch6t gi0p Ngan hang dat dugc muc chenh lech lai suat can thi6t. x6t tukhia canh quan ly rii ro, Ngan hing phdi duy tri co cAu danh muc tii s6n, cong ng va nguonv6n (bao g6m ca'c khodn riuc nOi bang va ngoai bang) vi muc tieu an toan, giam thi6u rrli rotrong hoqidOng ngan hAng. BCn canh d6, Ngan hang thuc hien ddu tu vio-cic chung khoAnhay lap tin oung cho cac ngan hang khac. Nhfrng rrii ro lien quan den trao d6i ngoai te va thayo6i lai lu6t duqi qudn l! thong qui dp dung han muc trang th6i nhim han ch6 gu tap trungqua mrlc ddng thdi tham gia v5o c6c hoat d6ng c6 tdc dung can bdng l5n, nhau tl6 gidm thieurrii ro. Th6ng qua viec n5m gio nhi6u tei san la cac cong cu tai chinh c6 chAt luong cao, co caubang can O5i ie toan ri6ng 16 cia Ngan hang c6 dtl kha neng phong ngila rii ro trqng y6u kongqua trinh hoat d0ng kinh doanh vd dim bdo khd n5ng thanh khoan. Th6m vio d6, Ngdn hingcrlng tham gia vio nhi6u giao dich ph6ng ngua r0i ro liCn quan den cac cong cu tai chinh nhucac-cam k6inoan o6i ngoai te cho muc dich quan ly rii ro lai su6t.
Trong qua trinh qudn lf rrii ro tin dung, Ngan hang di s0 dvng c6 hieu qud Cam nang Tin dlrngtrong d6 ghi chi ti6t cac chinh sdch va thi tuc cho vay c[ng nhu cac huong dan thrrc hien af6
chuAn h6a.c6c hoat dor]g tin dung c0a NgAn hirng. Rii ro thanh khoin dugc han che thongqua vi6c nim gio mQt s6 luqng ti6n mat va cec khoan tuong duong ti6n duoi dang tdi kho6nNostro d muc dO hqp ly, cec khoan ti6n grli c6 k!' han tai Ngen heng.Nha nuoc vd cdc t6 chuctin dung khac vd cErc giSy td c6 gi5. Cec ti le an toen c6.tinh den yeu t6 rii ro crlng dLrc/c slrdung d6 qudn ly rii ro thanh khoen, Ngen hang thuctng ti6n hinh d6nh gia chenh lech lai suet,so s6nh voi c5c thi trudng trong nuoc vd qu6c t6 tt6 c6 nhong di€u chinh kip thcri. Th6m vaoaro, viec ap dung cac quy trinh quan ly rtli ro noi b9 crlng trd nCn hieu qua hon nho vi6c tri€nkhai He th6ng Qudn lf V6n Tap trung va Hp th6n9 Thanh toan Tap trung, theo do toan b0 cdcgjao dich v6n vi thanh toan cia Ngan hang d6u do Hoi sd chinh thrrc hien. Viec dO cho phepNgan heng gi6m sat hiQu qud hon cac bien d6i ve v6n va giam cec sai sot co th6 xiy ra congnhu nh*ng thi tuc phuc tap kh6ng cAn thiet.
{N(
MT
N
0r-/,?.4
39
5.1 RUI RO TIN DUNG
Rii ro tln dung la roi ro v6n c6 trong hoat dong kinh doanh crla cec ngan hang. Rrli ro tin dungli khi ning xiy ra t6n thet do khech hang kh6ng thuc hien hoAc kh6ng c6 kha neng thr.rc hiennghia vq c0a minh theo cam k6t.Ngan nang d5 duy tri m6J chinh s6ch quan lf rr)i ro tin dr,rng ddm bao nhong nguyCn tec co bansau:
> Thi6t lap mot moi truong quan ly nli ro tin dung phir hqp;
> Hoat dQng theo mOt quy trinh c5p tin dvng linh manh;
> Duy tri mot quy trinh quin l!. do luong va giam sat tin dung phi hEp; va
> Ddm bdo ki6m soAt d5y di d6i voi rii ro tin dung.
NgAn hAng ti6n hinh x6t duygt tln dung qua nhi6u c5p dA dam bao mot khoen tin dqng duqcxem xet m-Ot cach doc lap; afdng thoi, viec phe duygt cac khoen vay duEc thuc hi9n tr6n co sdhan muc tin dung duqc giao cho tr.rng c5p c6 th5m quyan. B6n-canh t 6, m0 hlnh phC duyet tindqng cia Ngin lrdng c61g tham giJcua HOi d6ng tin dung d6 dam bao hoat dong phe duyettin dung dugc tap trung voi chat luqng cao nhat.
Ngan hang dang srl dqng hQ th6ng x6p hang tin dung noi b0 duqc NgAn hang Nha nuoc ch5p
tnuan nnu mQt l6ng cu qudn U dE quin triirii ro tin dung, theo-d6 m6i khech hang dugc x6ploai d mot muc dO;rli ro. Mt?c'ato rrii ro nAy c6 the duqc sl}a d6i, cap nhat thudng xu-yen' DO
ligu va k6t qui x5p hang crla kh6ch hang tren toin hQ th6ng dugc. ki6m so6t vir qudn U t4p
trung tai HOi's& chinh. O-ay la co s& cho vigc c|p tin dUng va cung c3p dich vU cho khach hang
cung nhu vigc trich lap dU phong rii ro tin dung theo quy dinh.
5.1.1 Cec Ei sen Ei chlnh kh1ng que han hay kh1ng bi giem gie
C6c tdi sdn tai chinh khong que han hay kh6ng bi gidm gia tri c0a Ngan hang bao g6m cac
khoan ng nh6m 1 theo quy Olnn crla Ouyet Olnn s6 493/2005/OD-NHNN vir Quyet dinh s6
1B/2007/qO-NHNN; c6c chfng khoan, cac khoin phdi thu va c6c tai san tai chinh khec
kh6ns quA hqn vi kh6ng phdi trich lap drr phdng theo Th6ng tv.228l2109fff -BTC Ngan
hdng-danh gi6 rang Ngan irang hoin toan c6 kha nang thu hdi day drl va dgng han c6c tai
san tai chinh nay trong tuong lai.
\.q;\I
/.&,./
40
5.1.2 Cec bi sen Hi chinh de que han nhvng kh1ng b! giem gi6
Tu6i n9 cria cac tdi sin tai chinh da que han nhung kh6ng bi gidm gia duqc trinh bdy duoiday:
nQaYd6ng
80 ngdyd6ng
TA SAN
TiEn g&i t?i cec TCTDkhic va cho vay cacTCTD khic- Tian,vang gl}i tai
- Cho vay c6cTCTD khac
ChU'ng khoan kinhdoanh
C6c c6ng cu Gi chinhph6i sinh va cac taisan tai chinh khac
Cho vay kh5ch hang
chu'ng khoen deu tu- Chung khoan deu
tu s5n sdng ct6
ben- chong kho6n ddu
tu gru oen ngayd6o han
Tai san c6 kh6cC6c khoin Phii
- thuCec khoan l6i, Phi
- phdithu- Tai san C6 khec
Tring cQng
3.535.337.654.993 325.020.234.081 1.390.163.04',!.493
246.500.000.000
.t.110.519.318.865
200.000.000.000 80.000.000.000
195.999.999.98;
3.535.337.654.993 325.020.234.0A1 't.590.'163.04',1.493 1.633.019.318.851
!,(
)jov
41
s.2 Rtlr Ro rHl rRuoNG
5.2.1 Rlri ro Ei suet
Thdi han dinh lai t6i suSt thqrc t6 ta thdi han con tai tinh tu thoi di6m lsp cac bao c6o tai chinh
rieng le cho toi ky dinh lai lai suAt gan nhet cia cac khoan muc tai sdn vd ngu6n v6n
Cac gia dinh vA di€u kien sau dugc ep dung trong phAn tich thdi h?n dinh lai lai suet thuc t6
cia cac tai san va c6ng nE cia Ngan hang:
> Ti6n mat, vang bac da quy; gop v6n, tlAu tu dai han va cac tai san c6 khac (bao gdm,tai
.an .'O oint -ri
tal .in to mail'0,-iE6 x6p ioai vio vdo khodn muc khong bi dinh gia lai lai suat;
> Ti6n gli tai Ngan hdng Nhir nuoc vifi Nam dugc x6p loai ti6n gii thanh toan do d6 ki,
han dinh l;i lai suSitnrrc t6 ouqc xep loai d6n mot thang;
> Thoi han dinh lai tai suat thuc t6 crla chung khoan dau tu dugc tinh dua tren thoi gian
65o 63n 16pc t6iai thoi di6m lap beo ceo tai chinh rieng 16 cia tung loqi chung khoan;
> Thdi han dinh lai lai su6t thuc t6 cia cac khoan ticn grli tai va cho vay cac TCTD khac;
oac rnoan ir,o vay khach hangi cac khodn n9 chinh phri va Ngan hang Nha nuoc vict Nam;
;; il;; tien g,ii ,a vay crii c6c TCTD khac vd khoin mqc tidn grli cia khach hang duqc
x5c dinh nhu sau:
- CAc kho6n muc c6 lai su5t c6 Oinh trong su6t thdi gian cria hgp ddng: Thoi han.dintr lailai
suAitfrrfc te d\ra iren thoi gian dao h?n thlrc te tinh trr thoi tli6m lfp beo cao tar cninn rreng le
_ cec khoan muc c6 lai suat tha n6i: Thdi han dinh lai lai-suet thlrc t6 dua trcn ki' dlnh lai lai
suAigin nnat tinn tu thoi di6m lap bao cao tai chinh riBng 16
> Thoi han dinh lai lai su6t thuc t6 cia khoan muc phat hanh giSy to c6 gia dua tren thdi
gian deo han thrlc t6 cia tung lo?i giAy td c6 giei
> Thoi han dinh lai lai su6t th(rc t6 crla khoin mr;c ngu6n v6n tai trg ui th6c 'Iau
tu' cho vay
,a ta ln*" ii" OUng-chiu rrii ro digc x6p loai vdo khodn muc khong bi dinh gia lai lai suAt;
>Thoihandinhlailaisuetciacackhoenngkhacdr''gcx6ploaiviokhoanmuckhongbidinh gia lai lai suet.
LIt
42
Phan loai tai sen va cong ng vao ngay 30 thang 09 nam 2014 nhu sau:
QUA henKhOng bi dlnh gi6lai
th etA
Don vi: ddng
O/,n l fiCna ful'3//leng Ti,3-6thAnO Tit6' 12th6ng T'€n l2thdng TirO
6.361 .040.24S.432280 000.000.000
1S5.999.999.386
2.000.000.000.0002.950 361 846 5712.211.113 375.160
29 928.206 788.941
943.306 302 349943.306.302.349
3.367.335.539.603
12.085.662.284.8576.688.799.453.355
s2.24e.729.27 5.9e660.324.808.163.961
3.326.328.359.7551.5't9.586.181.1489.646.026.056.283
3.367.335.539.603
8.020. 1 54.084.857 1 .1 53.268.200.000- 557.715.s00 000
21.756.04{.048.410 38.137.320.964.2733.485.070.081.709 13.U7.A72.452.933
912.240.000.000589 1187(b.784 2591.605.400.000
16.323.003.034.387 7.458.187.604.3044.945.189.205.5SS 8.338.669.634.779
3.326.328.359.7551.519.686.181.148I 450.026.056.297
36.628.623.75/r.579 53.195.9?7.1',|7.206 22.759.548.946.770 18.389.462.639.083 37.089.682.010.672 190.14a.6a1617.277
Tel rinTian mAl, vang bac, d6 qui
TiAn oriiteiNHNNTiAn, vano gl}i lei va cho vay c6cTCTD khacChrrng khoSn kinh doanh (')cho vay kh6ch hang (')Chunq kho6n 6au tu (')G6p v6n, dAu udaih?n (')Tai66n c6 dinh
Tai ren C6 khec (')
TOng tlllanNqpheltr,TiAn giiva vay c6c TCTD khac
TiAn gr.ri .!e kha.fi hang
CAc c6ng cu taichlnh ph6isinhva cec cong nq Bichlnh kh6cv6n tai bq, iy thec dAu tu, chovay TCTO chiu rUl roPh6t hanh giay Oc6 gb
Cec khoan nq khec {')
T6ng nq phal lra
0r chonh nhQY camv6l ltl.uat not bang
6.837.0,10.249.418 '15.239.346.899.549
910.897.495.995 649067.317.16855.725 8'f9.971.9,14 1X.421 .330.371 287
4 .638 .725-723
1 .667. OO0.OOO 2.073.730.200.000 3.s22.29s.s I 3.1 61
23.973.657.7A4- 4 I1 185.233.666.00',1 161.030.211.97S.120
1A.40A627 74058 393 288
4.550.875.000
286.931.900.0002A.7N.970.205.744
810.000.000 6 896 435 500
3 844 10S.705.13;
- 4.636.725.723
103.417.522.000 133.883.460.2402.000.000.000.000 2.000.058.ss3.288
- 3.844.199.705.139
44.07a.948.563.453 27.017.512.105.744 21.9a2.421.199.6U 15.362.381.388.001 170.941,284.176.5713.844.'t 99.705. t 39 56.659.821 .214.690
6.837.0,r0.249.418 11.395.',t47.194.410 120.031.197.460.111) 9.121.028.ss3.753 (4.247.963.158.974) (5.s93.958 560 56t) 21.727.300.622.671 19.207.397.,140.606
0: Cec khoen muc nAy khong bao gdm dv phdng rii ro.
//oo,, iq.\.
43
5.2 RUI RO TH! TRUONG (ti6p theo)
5.2.2 Riti ro ti6n tQ
Rrli ro ti6n tg ta rii ro ma gia tri crla cac cong cU tai chinh bi thay d6i xuAt phat tir nhong thay d6i vB ty gia.
Ngan hang dugc thanh tap va hoat dong rai viet Nam vdi trdngtidn bao ceo la VND. o6ng ti6ngiao dich chlnh 9,f? ryqa! hans ?gl'9 llYIo:,J,9!9
n5m vua o'ua. tv oie oioa Vuo va ao ta litv co dlo dons trong b-ien dO hep. cec khodn cho vay va rrng truoc cho khech hang cia Ng0n heng ch, yeu
bing VND va oaig oto ra My. Cac tai sdn kh5c co g6c ngoai t0 cia Ngan hang chO y6u ld bing d6ng dO la M.l'.I9J phfl llbang dong Euro va cac
ddno ti6n khdc, Nqan hanq oa ouaia ,Ot ne tn6n6 hqn-muc o6 quan tii trang tnai iria cac ddng ti6n. Trang thai ir6ng ti6n duqc quAn l! tr6n co sd
na"g ;gjv ,J ;hiCli f"il ;nOng ngua rii ro &uqc ilgan hing sr) dung d6 dam beo rrng trang thei cia cac d6ng ti6n duqc duy tri trong han muc da
thi6t lap.phan i6aitai san ve c6ng nq theo loai ti6n tg de duqc quy d6i sang VNO vao ngay 30 thang 09 nam 2014 nhu sau:
CAc ngoai e kh6c dlrvcus) dwc quy dii EUR dupc quv ddi - quv adi T6ng
111.036.289.2991.564.883.055.5134.203.274.320.307
17.508.625.867.509
586.339.'120.664
41 .655.462.840
407_903.153.905
16.224.567.986.036
70a147.200
1.591.569.39;
17 .378.250.06230 .076.121 .427
144.583.656.853
'132.419.323.117
.
1 223 96/..26A.613
Don vi: ddng
170.O70.OO2.2011 .594.959.176.9404.75s.761.131.065
33.865.613.'176.662
"roa.',0'r.roo
1.81 1 .894.958.670
Tli sAnTi6n mat, vang bac, da quY
Tidn giri tai NHNNTi6n, vdng goi tai vd cho vay cac TCTD khecChung kho6n kinh doanhCho vay kh6ch hangchung khoen dau tuG6p v6n, deu tu dai h?nTai san c6 dinhCac tai san C6 kh6c
T6ng tAl sln
Nq phai traTien g}i va vay cia cec TCTO khecTidn grli cia khach hengCac c6ng cu tai chinh phei sinh va cAc cong nqGi chinh kh6cV6n tdi trq, riy th6c ttdu tu, cho vay TCTD chiu
rrli roPhet henh gi6y td c6 gi6c6c khoan ng kh6c
T6ng nq phai tra
Trang theiti6n te noi bangTrang thaitAn tC ngoai bang
Treng thei$dn tC noi, ngoai beng
23-974-158.653.292 16.676.424.319.374 1.s4A.421.620.O72 42.1 99.004.592.738
1.115.283.564.30023.280.071 .786.351
2U.974.476.286
9A.222.',159.271
18.862.'.!545A7 .O81.194.527
30.922.56126.085.949.999
20.542.800.000
214.727.$;
1.1 15.333.349.01523.893.238.930.877
285.517.276.286
99.303.640.27;866.753.961
24.758.551.986.208 587.966.810.642 46.874.399.598 25.393.393.196.448
(784.393.332.916)972.7s6.005.439
16.088.457.508.732 1 .501 .547 .220.474- 16.805.611 .396.290972.7s6.005.439
17.778.367.401.729
// A' ./ l', :i z\'..-r
188.362.672.523 1 6.088.457.508.732 1.50'1.547 .220.474
44
5.2 Rol RO THI TRUdNG (ti6p theo)
5.2.3 R,i ro thanh khoen
Thoi gian ddo han crla cac tai san va cong no th6 hien thol han con lai cia tai san va cong nq tinhtu ng-ay l4p c6c bao ceo tai chinh rieng 16 a6n lAn thanh toen cu6i ciing theo quy dinh trong hgp
d6ng hofc trong di6u khodn phet hanh.
Cac gia dlnh vi di6u kien sau dugc ap dung trong phan tich thdi gian tt6n han crla cac tdri sdn vA
cong ng cria NgAn hdng:
> Tidn goi t?i Ngen hang Nha nuoc ViCt Nam ttugc xlp loai ti6n g&i thanh to5n, trong d6 baogdm ti6n g*i-dU trp bEt buqc.-S6 du crla ti6n grli dq trg bit buqc phq thuqc vao thanh phan ve ky
han cia cac khoan tiAn grli kh6ch hing cta Ngan hang.
> Thoi gian d6o han c|]a chung khoin dAu tu dugc tinh dua trCn ngay dao hAn cia tung loai
chung khoan.
> Thoi gian dao han ctla c6c khodn ti6n grli tqi vi cho vay cec TCTD khSc ve cec khoan cho
vay kh6ch heig ctuqc xjc dinh dUa vao ngay d:6o han crla hqp tl6ng. Thdi gian d6n han thrrc t6 co
th6 thay d6i do cac kh5 udc cho vay dugc gia han.
> Thdi gian deo han cia cac khodn dau tu g6p v6n mua c6 phAn t uqc coi la hon nem nam
do cac khodn dAu tu nay khong c6 thdi gian dao han xac d!nh.
> c6c khoen tien goi va vay cria cac TCTD kh6c va cec khodn tien gii ci-a khech hang duqc
ia. Otnn O,f, vao tinh chlSt crla cdc khoAn nay hoac thdi gian dao han trcn hqp.d6ng Tai khoen ti6n
qr],i thanh t,odn duqc thr,pc hien giao dich theo yeu cAu ctia khach hang vd ld ti6n g&i khong -ki'
han.
itoi oian dao han d6i voi c6c khodn vay va ti6n grli klt han duoc xac dinh dua tren ngay den han
tt"o iqp A6ng. frong thrrc tC, c6c khodn niry cO tn6 Auqc quay vOng va do d6 duy tri trong thoi
gian dai hon thdi gian dao han ban dau.
> Thoi gian dao han crla tdi s3n c6 dlnh dugc x5c dinh dga vio thdi gian sl} dung hriu lch
cdn lai crja tdi sin.
\(
ai{UciU,
E
45
Phan lo?i tai san va c6ng nq vao ngay 30 thang 09 nam 2014 nhu sau:
Que hqn
:6.361.040.249.432
280.000.000.000
195.999.999.986
943.306.302.3493.367.335.539.603
8.020.154.084.857
9.344.746.633.8783.485.070.081.709
8.530.936.136.818
1. 153.268.200.000557.715.500.000
25.061.880.421.46613.197.672.452.933
.
912.240.000.0003.180.722.106.7 84
26.102.225.16l.42412.622.223.7 40.378
919.089.919.479
2.247.518.166.57;18.935.009.847.80127.897.755.933.837
1.519.686.18't.148
2.000.000.000.000702.843.680.000
6.r141 .826.96'l .5652.842.085.955.1M3.326.328.359.755
Don vi ddng
long
943.306.302.3493.367.335.539.603
12.085.662.2U.8576.688.799.453.355
92.246.729.275.60.324.808.163.961
3.326.328.359.7551.519.686.18't.'t489.646.026.056.283
6.837.040.249.418 33.691.548.779.214 39.970.536.574.399 43.736.500.928.465 50.599.970.t29.357'.|5.313.084.956.424 190.148.681.617.277
TAi sen c6 dinh
Tal sanTiAn mit, vang b?c, da quY
TiAn griitai NHNNTian gl}itaiva cho vay c6cTCTD Kh'CChong khoan kinh doanh (*)Cho vay khach hang (')Chung khoen dau tu (')G6p v6n, dgu tu dei han (')TAisin c6 ilinh
Tai san C6 khrc (')
T6ng tti san
Nq phei traTiAn goi va vay cia cacTCTD khecTiAn grii cia khech hangCong cu taichlnh phai sinhV6n taitrq. iy thac dau tu,cho vay TCTD chiu rii roPhet hanh giAy td c6 gia
Cec khoen nq khec (')
Tdno nq phel tra
MOc ch6nh thanh khoanrdng
649.067.317.166 288.598.900.00040.434.485.796.039 47.119.614.479.590
4.550.875.000 7.506.435.500
- r .559.543.844.038
73.730.200.000 2.000.000.000.0009.782.602.581.051 7.973.689.150.497
103.417.522.0O0- 2.000.000.000,000
3.922.293.913.161161.036.211.979.'120
4.636.725.723
133.883.460.2402.000.058.393.2883.844.199.705.'139
910.897.495.99555.725.819.971.943
4.636.725 .723
18.408.627.74058.393.288
2.284.655.861.101
58.9i14.477.075.790 41.088.',|03.988.205 48.975.263.659.128 9.959.750.303.051 11.973.689.150.497',170.941.244.176.671
5.837.040.249.418 125.252.928.296.576) (1.117.567.413.806) (5.238.762.730.653) 40.640.219.826.306 3.339.395.80s.927 19.207.397.440.606
("): CAc khoen mw ney kh,ng ttnh ddn dq phdng rii ro.
46
Trinh bay b6 sung cic th6ng tin va tai srin tii chinh vi nq phrii tra theo th6ng tu210/2009rrT-BTC
Ngay 6 thang 11 nem 2009, Ba Tai chinh de ban hanh Thong tu s6 210/2009r[-BTCfruOng O5n 5p dung ChuAn mgc BAo cao Tai chinh Qu6c t6 vd trinh bey bao cao tai chinhva thuy6t minh thong tin d6i vdi cong cu tai chinh ('Th6ng tu 210") c6 hieu luc cho cac nem
tai chinh b5t dau tu hoac sau ngay 1 thang 1 nem 201 1.
NgAn hdng afa ap dung Th6ng tu 210 vd b6 sung thcm cec thuy5t minh moi d6 ph0 hqp voicic y6u cAu cria th6ng tu nay trong cec b6o ceo tai chinh ri6ng giira nien d0.
Do Th6ng tu 210 chi quy irinh vigc trinh bay bao ceo tai chinh va thuy6t minh thong tin d6i
voi c6ng cu tdi chinh, clc kh6i ni€m vO tai san tai chinh, nE ph6i trd tai chinh va cec khai
niem lie; quan nhu duqc trinh bay tai Thuy6t minh s6 6 tren cac b6o cao tai chinh rieng
giia ni6n <i9 cni ap dung d6i vdi viec lap cac,thuyet minh ndy. Cec khoan muc tAi s6n, ns
[nai tra va v6n chr] s& hitu.i'a Ngan hing v5n duqc thi nhan va hach toan theo cac quy
binn nien hanh cia cdc ChuAn muc K6 toen vi HQ th6ng Ke toan Viet Nam dp dung cho
cdc t6 chrlc tin dung va cac quy dinh lien quan cia NgAn hang Nha nuoc.
Tiri siin tii chinh
cac tai san tai chinh cia Ngan hang theo phqm vi cria Th6ng tu 210/2009[T-BTC bao 96{rti6n mNt, vdng bac, tl6 qu!, c5c khoan tien, vdng grli tai Ngan hang Nha nuoc Viet Nam va
c6c t6 chuc tin dUng kh6c, cec khoan cho vay khech hdng vi c6c t6 chLPc tin dung khac,
c6c khodn.cfrung khlan kinh doanh, chung khoAn dAu tu, c6c phai thu va cec tai san theo
c6c hgp d6ng phai sinh tiCn te.
Theo Th6ng tu 210/2OO9iTT-BTC, tai san tai chinh dugc phan loai mot cach phi: hqp, cho
,u" Oi"n tfruy6t minn trong c6c bao cao tai chtnh rieng gi*a niCn aro, thanh mot trong cac
loai sau:
. Tei sen Ai chinh itttrrc ghi nhan theo gie tr! hW li th1ng qua Beo ceo kdt que ho?tddng kinh doanh:
La mot tal sdn tdi chinh th6a man mot trong cac diCu kiCn sau:
a) Tai san tai chinh dugc phan loai vao nhom nem gio-de kinh doanh .Tai san tai
chinh dugc phan loai vdo nh6m chring kho6n nim gl0 d6 kinh doanh, nCu:
/DL}'ECmuahoactaorachiy6uchomqcdichbanlai/mualaitrongthoigianngan;
/ c6 beng chung v6 viec kinh doanh cong cu 66 nhim muc dich thu tqi ngdn han;
hoic
Tai thdi didm ghi nhan ban atAu, don vi x6p tdi s6n tdi chinh vao nh6m phan anh theo gia fihqp ly th6ng qua Bao ceo k6t que hoat dong kinh doanh.
. cdc khoan dAu tu nCn gio ddn ngey deo hani
Li c6c tdi san tai chinh phi phai sinh vdi cec khoan thanh toen c6 dinh hoac c6 th6 xac
Onn ra "o
ry Oao nan d6 dlnh md don vi cO y dinh va cO kha neng gio d6n ngay dao
han,ngoai tru:
a) Cic tdi sdn tai chinh ma tai thdi tli6m ghi nhan ban d5u tta tfugc x€p vao nh6m ghi
nhan theo gia tri hsp ly th6ng qua Bao cao ket qua ho?t tlong kinh doanh;
b) C6c tdi sin tai chinh da duqc x6p viro nh6m sin sang dA ban;
c) Cac tai san tai chinh th6a man dinh nghTa ve cec khoan cho vay va phai thu'
/ Cong cq tai chinh phai sinh (ngoai tru cec cong cu tai chinh phAi sinh dugc xac
dinh-la mot hqp dbng bdo lSnh tii chinh hoac mot c6ng cu phdng ng[ra rii ro
hieu qua).
tIY(,tI
{l
-
41
, CAc khoen cho vay va phei thul
La c6c tai san tai chinh phi ph6i sinh vdi cac khodn thanh toen c6 dinh hoac c6 th6 xicdinh va khong dugc niem y6t tren tni trudng, ngoai tru:
a) Cac khoan ma don vi c6 y dinh ben ngay hoac se ban trong tuong lai gan dugcphan loai li tdi sdn n5m giir vi muc dich kinh doanh, va cong nhu cac loai ma t?i
inOi Oi6m ghi nhan ban d5u dugc don vi x5p vao nh6m ghi nhan theo gi6 tri hqp ly
th6ng qua 86o cao k6t qui ho?t dOng kinh doanh;
b) CAc khoan duqc tton vi x6p vao nh6m sin sing da ben tai thoi di6m ghi nhan ban
dAu; hoic
c) Cdc khoan ma ngudi n5m giir c6 th6 khong thu h6i ougc phan lon gie tri dAu tu ban
d5u, khong phdi do suy gidm ch6t luqng tin d(rng, vi tlugc phan loai vao nh6m sdn
sang dA ban.
. IiiisCnsdnsdng d6 bAn:
La cac tai san Ei chinh phi phai sinh dugc xac dinh ld s5n seng da ban hoac khong
duo. c phan lo?i le:
a) cic khoin cho vay v) c6c khoan phai thu;
b) cac khoan dAu tu gio d6n ngay deo hani
c) c6c tei san tai chinh ghi nhan theo gi6 tridong kinh doanh.
Nd Dhai tra tai chinh
hqp ly th6ng qua Bao cao k6t qua hoat
No ohdi kd tdi chinh cia NqSn hang theo pham vi cr)a Th6ng tu 210/2009rrT.-BTC bao
o6m c6c khoin no chinh phi va Ngan hang Nha nudc, ti6n grli vd vay cac t6 chuc tin
iuno khac. ticn qii cia kh6ch hing, v6n tAi trg, iy thSc dAu tu, cho vay ma Ngan hang
;hilr,li -'.a. k-hodn giSv to c6 gia phat hdnh, cdc khodn phii tri vi c6c khoin ns phdi'
Theo Th6ng tu 210/2009/TT-BTC, nq phii tra tai chinh, cho muc atich thuy6t minh trong c6c
b5o cao tdichinh rieng gioa nien dO, duqc phan loai mot cach phi hqp thanh:
. Cec n? phei te tei chinh A,'?c ghi nhAn thdng qua bdo ceo k& que hoat dQng kinh
doanh
La mot khoan no phai tra tai chinh th6a man mot trong c6c diSu ki€n sau:
a) Nq phii trd tai chinh duqc phan loai vao nh6m n5m gif-d6-kinh doanh Nq phai tra'
tai ininn duEc phan loai vdo nh6m chung khoan ndm gio d6 kinh doanh, neu:
/ Dvgc mua hoac tao ra chl] yeu cho mqc ttich b5n lai/ mua lai trong thoi gian
ngSn;
/ Co beng chung vE viec kinh doanh cong cq do nham muc dich thu lqi ngen han,
hoac
r' C6ng cu tai chinh ph6i sinh (ngoai ku cec cong cu tai chinh phei sinh dugc-xacdinh-la m6t hEp tt6ng b6o lSnh tai chlnh hoac mot cong cu phdng ng[]a rii ro
hiCu que).
b) Tai thOi tli6m ghi nhan ban ttiu, don v| 1ep no phai tra tai chinh vao nh6m ph6n 5nh
theo gia tri trep tli tnong qua 86o c6o ket qui hoat dong kinh doanh'
. Cec khoan nq phai te tei chinh c[..tgc xAc dlnh theo gie fi phan b6
Cao khoan nq phai tra tai chinh khong dLtgc phan loAi vao nhom dL?qc ghi nhan th6ngqua bao cao k€t qu6 hoqt dong kinh doanh sC duqc phan loai vao nh6m c6c khoin nophdi trd tii chinh duqc xac dinh theo gie tri phan bo.
3i
A
ti\)(
?
48
6.1 Gi6 tr! ghi s6 va gie q hW ry, cita tdi sdn ve n? phei tre tai chtnh
Bing sau trlnh bay gia tri ghi s6 vi gi6 tri hqp ly cia cac tai san tai chinh cia Ngan hang tai ngay 30 th6ng 09 nem 2014:
Don vi: ddng
s5n sangad oan
Ghi nhan gi, ti hWli th\ng qua k6t
que hoat d$ngkinh doanh
Gi? ddn ngdy d6ohan Cho vay ve phei thu
Tei sen vA nq khAchach to4n theogie fi phen bd
Tdns cQng Gie figie fi ghis, hqp li
Tidn mAt, veng bac,d6 quy
Tidn 9&i t?i NHNNTien g*i tai va chovay cac TCTD khAcChung kho6n kinhdoanhCho vay kh6chhangChung kho,n sAnsang dA banCh0ng kho6n 9i0d6n ngay d6o hanTai sdn taichlnhkhSc
943.306.302.349
6.688.799.453.355
- 3.367.335.539.603
- 12.085.662.284.857
- 92.246.729.275.966
943.306.302.349
3.367.335.539.603
12.O85.662.284.457
6.688.799.453.355
92.246.729.275.966
60.324.808.163.961
3.326.328.359.755
7.s39.585.41 1.036
943.306.302.349
3.367.335.s39.603
*
t
'li
:.
'*
f)r)
- 5.374.133.415.703 - 54.950.674.748.258
- 3.326.328.359.755
- 7.539.585.41 'l .036
7.632.105.755.704 5.374.133.415.703 1',15.239.312.5',11.462 58.277.003'108.013 1a6.522.554.790.842
(.): NgAn hang chua xac dinh gia tri hqp ly cia cec khoan mqc nay do chua c6 hudng d5n vd x6c tlinh gi6 hi hqp ly theo He th6ng ChuAn muc K6
toAn vA HQ th6ng K6 toan Viet Nam cong nhu chua c6 di th6ng tin.
\\r-\\
49
Gi6 tri ghi sd va sie fi hw tj cia tei sen vd ng phdl trd tdi chlntr (ti6p theo)
Bang sau trinh bay gia tri ghi s6 vd gi5 tri h9p l! cia cdc khodn nq phii tr6 tdi chlnh crla Ngan hdng tqi ngdy 30 thang 09 nim 20'14:
Tien giri vA vay cac TCTD khdcTiAn grli cia kh6ch hangCec c6ng cU tai chinh phei sinhve cac cong nq Gi chinh kh6cV6n tai trq, 0y thSc dAu tu, chovay TCTD chiu rii roPhet hanh giay to co gieCAc khoan ng Ei chinh khec
Don v!: 66ng
hqp li th nA qua GiT d6n Sdn C1ng nq ve nq khec .k& que hoat ngey d6o idng hach todn theo gi6 tti. Tang clng. Gi6 tri
d\ng kin:h doanh han oi vay vd phei bl aC run pnAn o6 gie tui ghi s6 hqp ly
3.922.293.9'13.161 3.922.293.913.16',1'161.036.211.979.120 161.036.2',l 1.979.120
4.636.725.723
133.883.460.240 133.883.460.2402.000.058.393.288 2.000.058.393,2882.33'1.093.094.828 2.331.093.094.828
(')(')
f)c)f)f)rl4.636.725.723 't69.423.540.840.637 169.428.177.566.360
(-) : Ngan hang chua xac dinh gie tri hqp ly c0a cac khoen muc nay do chua c6 huong d5n vA xdc dinh gie tri hqp l! theo HQ th6ng ChuAn mUc K6
toen va He th6ng K6 toen Viet Nam cung nhu chua c6 d0 thong tin.
50
7. TY GIA NGoAI TE TAt THOI DIEM LAP BAO CAO
30/09/2014oong
USD
EUR
GBP
JPY
HKD
CHF
AUD
CAD
SGD
KHR
THB
SEK
CNY
NZD
TWD
DKK
NOK
KRW
ZAR
LAK
21.246,00
26.748,00
34.217 ,00
192,00
2.703,00
22.114,00
18.289,00
18.850,00
16.534,00
5,22
650,00
2.874,00
3.414,00
15.587,00
684,00
3.605,00
3.291,00
19,00
1.888,00
2,60
31n 2/2013o6ng
21.036,00
28.976,00
34.591,00
199,00
2.692,00
23.591,00
18.659,00
19.655,00
16.546,00
5,21
629,00
3.218,00
3.450,00
16.433,00
695,00
3.887,00
3.467,00
19,00
2.030,00
2,63
tlgudi tipfl
Ba Le Khanh. HangPT. Phong kC toen
12 thAng 11 nem 2014
Ba Le Thi LqiGlSm d6c Tai chinh
TIIUONC
5l
)