•jg tmcp xuat nhap khau w$t nam 49/2014/tt-nhnn · 13 (tingy giim ngu&n d^ piling debudtiptdn...
TRANSCRIPT
4.290.705
4.208.168
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1.029.0685237.236(153.266'
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(889.034)1.891.998
1.002.964
5.431.074(161.577)
2.031.64562.769
1.932.837(488.730'
17.124.740
5.450.23622.086.246
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Thuyetminh
Nguyen gia TSCB~ai s^n co dinh vo hinhlao rnbn TSCB (*)Jguyen gia TSCB^ai san co dinh cho thue tii chinh
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O CAO Lift) CHUY^N Tl^^N T$ H0P NHAT(Dang day du)
Mlu si^ - BOdafTCTD: 3li v&i BCTC(Ban hank theo TT s6 49/2014/TT-NHNN
ngdy 31/12/2014 cfat Thing die NHNN)
THUYET MINH BAO CAO TAI CHtNH CHQN LQC (H<^P NHAT)Quy m nSni 2015
I. BACBl^^MHOATBQNG
1. Giay phep thanh % vi boat d^ng, thiri h^n co giii trjNgan hang Thuong m^i Co phan XuSt Nhap khiu Vi^l Nam (sau day g9i tat [& "Ng&t
h^tlg") I^ mot ngan hang thuong mgi c5 ph^n Vt^t Nam thanh lap t^ ^i nu^e C^ng hoa Xahoi Chii nghla Viet Nam vdi thdi gian hotit dong la 50 nam theo gi^y phep hoat dong s60011/NH-GP do Ngan hangNha nude Vi t Nam (NHNN) c^p ngay 6 thdng 4 nam 1992.V^n dien 1^ ban du ciia Ngan hang la 50 t* dong Viet Nam. VSn di^u I^ t^i ng^y 30thang 09 nam 2015 la 12.355.229 tri|u dong Viet Nam.
I. Hinh thure sd hftu v^ ^n: Co phan.
3.Th^ ^nh phan Hiji dong Quan trjC^c thanh vign H9i ddng Quan trj t^i ng^y 30 th^ng 09 n3m 2015 g&m:
6ng Le Hung DungChu tichOng Ha Thanh HOngPho Chu tich thudng tr^cOng Naoki NishizawaPhd Chil rich6ng Dang Phudc DttaPhd Chu t|chOng Pham Hftu PhilPhd Chi tichOng Nguyen Quang ThdngPhd Chii tichOng Hoang Tu^n KhaiPhd Chi tichOng Dng Anh MaiTh^nh vienOng Lawrence Justin WolfeThanh vien HDQT doc lap
4.Ban Idem soat
C^c thanh vin Ban kiem soat t^i ng^y 30 thing 09 n^m 2015 gdm:6ng Dang Hftu TienTnrdng Ban ki^m soat6ng Nguyen Hdn^ LongPhd Trudng Ban ki^m soit
. 6ng Tran Le QuyetPhd Trudng Ban kiem soat
Ba Nguyen Thi PhungThinh vj^n
5.Thanh phan Ban TongGiimdoc
Cic th^nh vien Ban T6ng Giim doc taingay 30 thing 09 nSm 2015 gom:
Ong Ph^t Hftu PhuTong Giam ddc6ng Trin Tin L^cPhd Tdng Giam ddc thudng trvcOng Nguyen Qudc HuongPhd Tdng Giam docOng Dao Hong ChauPho Tong Giam d6cBit Dinh Thi Thu ThaoPhd Tong Giam ddc
^rren* rt v bctceo Thong tit 3649/2014/TT-NHNN
31/12/2014 ciia Thing doc NHNN)
Thuy jt minh bio cio tai chlnh hop nhat guy ITI/2015
g gDon vj ti^n le su d^ng trong cong tic ki toin cia Ngin hang vi eong ty con li d^n^
Viet Nam ("VND"). Tuy nhien, do quy mo hoat dong cua Ngan hang va cong ty con ratIon, cho myc dich I^p cac bio cao tii chinh hop nhit gifta niSn do nay, cic so li^u duoclim tron din hang tri?u vi trinh bay theo don vi trieu ding Vi^t Nam {'Trifu d^ng").Vi^c minh bay niy khong inh huimg din s^ nhin nhan cua ngubi doc bao cio tii chinhve tinh hinh tai chinh hop nh^t giCra nien do, ket qui hoat dong kinh doanh hop nhat giOani^n dfi cfing nhu tinh hlnh lim chuy^n ti^n t^ h^p nhit giaa ni^n do ciia Ngan hing vi
t n
ngOl d^n ngiy 31 thing 12.Nien do ke toin ciraNgin hang bit dau tit ngiy 01 l
2. Don vjtient|su dung trongketoan
Don vj ti^n le s
Ngan hang co try sd chinh dat tai so 72 L0 Thanh Ton, Quan 1, Thinh pho H6 ChiMinh. Vio ngiy 30 thing 09 nam 2015, Ngan hang cd myt (1) Hyi so chinh, bin muoibin (44) Chi nhinh tai cac tinh vi thinh pho tren ci nude vi 1 Cong ty con.
7.CSngtycon
Tyi ngiy 30 thing 09 nim 2015, Ngan hang sdhttu 100% von cua myt c6ng ty con laCong ty TNHH myt thinh vien quan ly ny vi khai thic tai sin - Ngin hang Thircmg myiCi ph^n Xuat Nhap BQiau Vi^t Nam vdi v5n di^u 1^ li 1.700.000 triyu d^ng theo Giiyding ky kinh doanh si 0310280974 do So K^ hoych dau hi Thanh Phi Ho Chi Minh cipngiy 24 thing 09 nim 2012. Vin thirc gop ciia cong ty con nay din ngiy 30 thing 09nim 2015 la 955.000 triyu ding.
8.Tong si can by. cong nhan Gen
Ting so can bo, cong nhan vien ciia Ngan hing vi cong ty con vio ngiy 30 thing 09
itim 2015 la 6.148 ngudi (tyi ngiy 31 thing 12 n^m 2014: 5.728 ngudi).II. K^ K TOAN, BON V^ TIItN T^ SU^ ByNG TRONG K TOAN
Pho T6ng Giim docPho T6ng Giam 35cPho T6ng Giim diePho T5ng Giim diePho Ting Giam docPh6 Tong Giim d6cPho Tong Giim docPhb Ting Giim docPho Tong Giim die
Pho Tong Giim docKi Toin tnidng.
Ba Van Thai Bio NhiOng L^ Anh TuBa Biii Bo Bich VinOng Nguyen Ho Hoang Vfl6ng Lg Hii LimOng Nguyen Quang TriitOng Cao Xuan Lanh
Ong Nguyin VSn HaoOng Nguyen Thiic VinhOng Masashi MochiaukiOng Nguyln Ngoc Hi
6. Trys^chfnhvaChinhanll
Thuy^i minh bio cao tai chinh hyp nliSt quj 111/2015
2. Chuan mire vk he thong ke toiu ip dung
Cac bao cio lii chinh rieng cua Ng^n hang dupe lap ph^ hpp voi H? th6ng Ke toanc^c t^ chiie Tin dung Vi$t Nam theo Qvyk djnh s6 479/2 004/QD-NHNN ngay 29 thang4 nam 2004 do Ngan hang Nha nttdc Vi^t Nam ban hanh cd hieu Itic tit ng^y 1 thang 1nam 2005 va cac Quy^t dinh, Th6ng tu siia d6i b6 sung; Quyet dinh s6 16/2007/QD-NHNN ngay 18 thang 4 n3m 2007 ciia Th6ng d6c Ngan hang Nhi nu^e Viet Nam vb chedo bao cao tai chinh dSi voi cac T5 chiic tin dung; Thong tit s^ 210/2009/TT-BTC huongd^n 4p dyng Chuan muc B^o cao Tai chinh QuOc te ve ttinh bay b^o cao tai ehinh vathuy^t minh thong tin d6i vdi c6ng cu tai chinh Vi t Nam ed hieu l c tit ngay 01 thang 01n^m 2011 va cac Chuan muc Ke toan Vi^t Nam khac do B^ Tai chinh ban h^nh bao
gom:Quyt djnh s6 149/2001/QD-BTC i^^y 31 thing 12 nSm 2001 ve vi^c ban hinh va
cong bo 4 chuin m^c ke toan Viet Nam {dpt 1);
^Quy^t dinh s3 165/2002/QD-BTC ngay 31 thing 12 nSm 2002 vl vi?c ban hinhvi cong b6 6 chuan muc ke toan Vi$t Nam (dot 2);•- Quyet djnh so 234/2003/QD-BTC ngay 30 thing 12 nim 2003 v4 vice ban hinhvi cong b6 6 chu^n muc k^ toan Vi^t Nam (dot 3);
- Quyet djnh s5 12/2005/QD-BTC ngay 15 thing 2 n5m 2005 v4 viec ban hanh vac^ng bo 6 chuan muc ke toan Vi^t Nam (dot 4); vi^Quy^t dinh s5 100/2005/QD-BTC ngiy 28 thing 12 nim 2005 vl vi^c ban hanhva cong b5 4 chu^n muc ke toan Vi^t Nam (dpt 5).
Ngin hang va cong ty con trinh bay cic bio cao tai chinh h^p nhal giita ni^n do theodang day dii qui dinh tai Di&i 26 Vin bin hop nhit s6 02/VBHN-NHNN ngay 21 thing01 nam 2015 cia Th^ng dSc Ngan hang Nha nu6c Vi^t Nam ve vi^c ban hanh che dobao cio tai chinh doi v6i cic To ehitc Tin dung.
Cac bao cio tii chinh hpp nh^t gtita nien d^ kirn theo dit^c Igp tren co sd tuin thucic nguyen tac va thOng le ke toan dupe chap nhan tai Vi^t Nam. Do do, bing can doi ketoan hop nhat gitia ni^n d^, bao cao kel qua hoat dong kinh doanh hop nhat giua nien d^,bao cao luu chuyen tien t? hpp nhat giua nien do va cic thuy^t minh di kem cung nhuvi^c sir dung cac bao cao niy khong danh cho nhung ai kh6ng thong hi^u cic thong 1?,
thii ttic va nguyen tic ke toan Viet Nam vi hern nun, nhilng bao cio niy khong chii djnhtrinh bay tint) hinh tai chinh hop nhit giua nien d^, kit qua ho^l dong kinh doanh hopnhit gifta nien do va luu chuven tien t^ hpp nhat gitia ni^n do cua Ngan hang va cong tycon theo nhtog nguyen tic vi thong I? k6 toin duoc chap nhin r^ng rai o cic quoc gia vi
th^chlbenngoiiVi^tNam.
Thuy^t minh bio cio tii chinh hpp nhAt quj 01/2015
III. CHUAN MVC Vk CHE B0 Kt TOAN AP D0NG1. Tuan thu theo cac Chuan mpc Ke toan Vi|t Nam va H| thong Ke toin cac To
chfrc tin dung ("TCTB") Vi^t NamBan TSng Giam dfic Ngan hing khang dinh cic bio cio tai chinh hpp nh t dinh kern
3.Hinh thic ke todn dp dyngNgan hang dang dp dung hinh thirc ki todn bdng mdy vi tinh thyc hipn theo Quyet
dinh s6 32/2006/QD-NHNN ngay 19 thang 7 ndm 2006 ciia Thong doc NHNN Viet Namban hdnh Quy djnh ve kl toan tr^n mdy vi tinh doi vdi Ngan hang Nhd nude, cac T6 chirc
Tin dyng.
4.Cac cor s^ danh gia va cac uwc tinh ke toan dp dyng
Vipc trinh bdy cac bao cao tai chinh hpp nhdt gitia nien dp yeu cdu Ban T6ng Gidmdoc phdi thpc hipn ede udc tinh vd gid dinh dnh huimg den so lieu bao cdo ciia tai sdn, npphdi trd cung nhu vide trtnh bay cac cong np tiem an. Cac uoc tinh vd gid dinh ndy cungdnh hudng den thu nhap, chi ^hi yd kk qud s6 li^u dp phbng. Cdc uoc tinh nay dupe dyatren cdc gid dinh vi mot s6 yiu t6 v6\ cac mire d^ khdc nhau ve chit quan va tinh khongchic chdn. Do v^y, cdc kit qud thyc ti c6 the cd thay ddi dan din vipc diiu chinh cdckhodn myc cd li^n quan sau nay.
Hogt ^p^^ lien tycBan Tong Gidm doc Ngan hdng da thyc hipn ddnh gid khd ndng flip tyc hoat dpng
cua Ngan hdng vd cdng ty con vd nhan thay Ngan hang vd cong ty con cd did cac nguonlye dl duy tri hoat dpng kinh doanh trong mpt tutmg lai xac dinh. Ngoai ra, Ban TongGiam doc khong nhan thay cd sir khong chdc chin trQng yeu ndo cd the anh hirdng den
khd nang hoyt d^ng liSn tye cda Ngan hdng va cdng ty con. Do v^y, cdc bdo cdo tai chinh
hpp nhat gifia nien dp nay dupe lap tren co sd gid djnli hoyt d^ng lien tyc.
5.Ctr so dieu chinh cac sai sot
NhChig sat sdt ciia ky hipn tai dupe phdt hipn trone ky dd dupe sila chua trudc khi bdocao tdi chinh dupe phep cong bo. N^u sai sdt trpng yeu dupe phdt hipn d ky sau thi sai sdtnay dupe dieu chinh vdo so li^u so sdnh dupe trinh bay trong bdo cdo tdi chinh cua kyphdt hi^i rasa, sdt, cyth^ Id:
(a)Dieu chinh lai so lipu so sdnh n^u sai sd: thupc ky lay so lipu so sdnh; ho^c
(b)Di^u chinh so du dau ky cua tai sdn, np phdi trd vd cdc khodn myc thupc v6n chflsd huu cha ky Idy sd lieu so sdnh, nu sat sdt thupc ky trudc ky ldy sd Liu so sdnh.
IV. CHlNH SACH KE TOAN AP DVNG
1.Cac nghifpvy bdng ogo^it^Theo h? thdt^ ki todn ciia Ngan hang, tit cd cdc nghipp vy phdt sinh ciia Ngan hdng
dupe hach loan theo nguyen tp. Tai thdi diem lap bdo cdo, tdi sdn va cong np cd nguong^c ngo^i tp dupe quy doi sang VND theo t^ gid quy dinh vdo ngay Idp bdo cdo. Cdckhoan thu nhap vd chi phi bdng ngoai te cda Ngan hdng dupe quy doi ra VND theo ty gidvdo ngdy phdt sinh giao dich. Cheuh I^ch tj gid do ddnh gia lai cdc tdi sdn vd cong nphiing ngoai tp sang Viet Nam ddng dupe ghi nhan vdo bao cdo kit qud ho^t dpng kinhdoanh hpp nhdt vdo cuot nam tdi chinh.
2.Hpp nhat cdc bdo cao tdi chinh giua nien dp
Cdc bdo cao tdi chinh hpp nhdt giQa nien d bao gom cac bdo cao tdi chfnh giita niendp ciia Ngan hdng vd cua cSng ty con tai ngdy 30 thdng 09. Bao cao tai chinh giiia niendp ciia c6ng ty con eo cung nien dp lap bdo cdo vd sfl dyng cac chinh sdeh ke toan mpt
each nhdt qudn vdi Ngan hang.
ThuyettninlibaocaotdicMnhhppnh^t quy HI/2015
Til c4 cac so dir vft cac giao djch npi by, ke eft cac khoftn lfti ehua thyc hien phftl sinhth ckc giao dich npi bp dft du^e loai trit hoan loan.
Bio cio tfti chinh gifta nien d^ ciia c3ng ty con du^e hpp nhiit vfto bio cfto tfti chinhgiQa nien d^ ciia Ngan hang theo phirong ^hap hop nhil toftn phan bit diu tir ngfty Nganhang co quyen kiem soat. Sy kiem soat Ion tai khi Ngan hang cd quy^ ^n, true tiep haygian ti ^ ^p, chi phdi cac chinh sftch Ifti chinh va hoat dpng ciia don vi nham thu dupe lpiich tit cac hoat dong cua don vi. K.et qua ho^t dng kinh doanh ciia cong ty con mdi dupemua hope mdi dupe thanh ly trong ky dupe hach toin vao bfto cao ket qua hoat dpng kinhdoanh hop nhat gifta nien d^ m^t cich hop ly tinh tir ngiy mua hoiic tinh din ngay thanh
^-
3.Cic hpp dong phii sinh tien t^3.1.Cic hpp dong ky h?n vi hoin ah\ ngoai tf
BSi vdi cac hpp dong k^ han va hoan dSi, ehenh lech gifta gia trj VND ciia s6 lupngngoai t^ cam ket mna/ban tinh theo ty gia ky h^n va ty gia giao ngay tai ng^y hicu lucciia hop dong dupe ghi nh$n ngay tai ngav hipu Ipc ciia hpp dong nhu mdt khoan muc taisan - khoftn myc "Cong cp phai sinh tidn tp va cac tai san lit chinh khac" niu duong
ho^c kho^n muc cong no - kho^ ^n mpc "Cong cu pMi sinh tien te va cac tai s^n tai chinhkhic" n^u am. Chenh l?ch n^^y sau do dupe phan b6 tuyen tinh vao khodn mpc "Lai/lo
thuan tit ho^t dpng kinh doanh ngoai h6i" trong suot ky han ciia hpp dong. Tai ng^y ldp
bao cao. cam ket theo cac hpp ddng kj han dupe danh gift I^i theo tv gift c5ng bo eiiaNgan hang. Lai hope 16 do danh gift Ipi dupe hach loan vao bang can doi ke toan hpp nh^t
va se dupe ket chuy^n vao bao cao ket quft hoat dpng kinh doanh hpp nhftt vfto cuoi nam
tai chinh.
3.2.Cac hpp dong quyen chpn
Cac hpp dong quy6n chpn ngoai t? dupe theo d5i o ngopi bang. Chenh lpch gifta gifttri thi trubng va gift du kien ciia hpp dong dupe ghi nhftn tai moi thdi di^m danh gift l^inhu mpt khoan mpc tfti san - khoftn mpc ^Laiphdi thu tit ^icio djch quyen chpn" hoijic
khoan muc cong np - khoftn muc "Lai phdi trd tit giao dich quyen chqn"..
4.Ghi nh^n thu nhap va chi phiThu nh|p lfti va chi phi lai dupe ghi nhan trong bio cfto ket qua ho^t d^ng kinh doanh
hpp nhat gifta nien dp tr^n cp sit dy thu, dy chi. L3i du thu phal sinh tu cac khoftn chovay phan loai tu nhom 2 den nhom 5 theo Thong tu 02/2013/TT-NHNN va Thong tu s6
09/2014/TT-NHNN se khong dupe ghi nhan vao bao cao ket qua hopt dpng kinh doanhrieng gifta nien dp trong ky. I.3i dy thu cua cftc khoftn np nay dupe chuyen ra theo d3i fttai khoan ngoai bftng vft dupe ghi nh^n vao bao cao k^t quft hoat dpng kinh doanh hppnhat gifta nien dp khi Ngan hftng thyc nhan.
Cftc khoan phi dich vu va hoa hong dupe hach toan tr^n co sft dy thu, dy chi,
Cfi tiic bang tien nhftn dupe tu hoat dftng d^u tu dupe ghi nhan la thu nhpp khi quyennhan co tire cfta Ngan hang dupe ttftc lap. Co tire bftng co phieu vft cac co phieu thuftngnhan dupe khftng dupe ghi nhpn 1 ft thu nh^p ciia Ngftn hftng ma chi cftp nhftt so iupng eftphi^ ^u.
5.Cftc khoan cho vay khftch hftng
5.1. Cftc khoftn cho vay vft irng truuc khftch hftng
Thuy^ minh bio cfto t^i chinh hpp nhat q
-N^ quahantCt 10 n
-N^ di^u chlnh ky han tra n^ Ian dau;
-N^ dtt^c phin lo^i vio nhom my co rui to thip hon hoic cao
hon khi dip irng cac dieu ki^n theo quy dinh.
-N^ qui han tit 91 ngiy den 180 ngiy;-Niy gia han no Ian diu;
-Nty dtroc mien ho^c giim 13i do khach hang kh6ng d0 khining tri I3i d^iy dil theo hop dong tin dung;
-N<? vi pham Luat cic To chic Tin dyng chira thu h6i du^cttong thai gian duoi 30 ngiy ke tit ngiy c6 quyet djnh thu hoi;
-No dang thu hoi theo kt luan thanh tra;
-N^ dtroe phan loai vao nhbm n^ c6 rui to thap htm hoic caohem khi dap irng cac dieu ki^n theo quy dinh;
-Ny phan lo^i cin c^ theo kit qua thanh tra, giim sit ciia Ngan
hingNhimrac.
-N^ trong h^n vi dutyc dinh gii la co khi ning thu h6i dy dilci n^ g6c vi I3i dung han;
-N^ qui him du^i 10 ngay va duoc dinh gii li c6 khi ning thuhoi day du n^ g6c vi lii bj qui h^n vi thu hoi diy du n^ g6c vilai cbn l^i d^ng thoi h^n;
-N^ du^e phan loai vao nhom my c6 rui to th^p htm khi dipt!mg cic dieu ki^n theo quy dinh.
Cic khoin cho vay va irng truoc khich hang dttyc cbng b& vi trinh bay theo so du nygoc tyi tiicfi diem l|p b^o cio.
S.2.DVPh6ngruirondjnB
Ngan hang thuc hien phan loyi ny, trich l|p vi sir dyng dy phdng dc xi ly rui ro tindyng trong hoyt dfing ngan hang theo cac quy dinh ciia Luyt cic To chirc Tin dung so47/2010/QH12 cb hieu lye thi hinh ti: ngiy 1 thing 1 nam 2011, Quy^t djnh s61627/2001/QD-NHNNngay 31 thing 12 nim 2001 ciia Ngan hang Nhi ntrbc Vi^t Namvl \'4c ban hinh quy che cho vay ciia T6 chiic Tin dyng d6i vbi khach hang, Quy^t djnhs6 127/2005/QD-NHNN ngiy 3 thing 2 nim 2005 v viec sita doi, b6 sung m^t so dieuctia Quy che cho vay cba To chirc Tin dgng dbi vbi khich hing ban hinh theo Quyetdinh S6 1627/2001/QD-NHNN, Thong ttr so 02/2013m"-NHNN ngay 21 thing 1 nim2013 va ThSng tu s6 09/2014/TT-NHNN ngay 18 thing 3 nim 2014 ctiaNgan hing Nhantt^c Vi$t Nam.
Cic khoan cho vay ciia Ngan hang dnoc dinh gii, phan loai d^a tren yeu to dinhlu^ng vi cic y^u t^^ khic, cy the nhir sau:
Thuylt minli bio cio tii diinh hyp nhlt qu^ IH/2015
Nqnghingd-Nqquihyntb 181 ngiy den 360 ngiy;
-Nq co cau lai thai han tri nq Ian dau qua han dudi 90 ngiytheo thai han tra nq duqc ca ciu lai Ian dau;
-Nq co ciu lai thdi han tra nq Ian thd hai;
-Nq vi pham Luyt cac To chic Tin dyng chua thu hoi duqctrong thdi gian tit 30 ngiy din 60 ngay ke tit ngiy cd quyit dinh
thu h6i;-Nq phii thu hii theo kit luan thanh tra nhung qua thdi han thuhii theo kit luan thanh tra din 60 ngiy ma vSn chua thu hoi
-Nq duqc phan loai vio nhom nq cd rdi ro thip han ho^c caohem khi dap irng cac diiu kin theo quy dinh;
-No phan loai c4n cd theo kit qua thanh tra, giim sat cda Ngan
Mng Nhi nude
No cd khi ning mit - No qua han trin 360 ngiy;
V™- No co ciu lax thdi han tri nq lin diu qua han tir 90 ngiy trdI^n theo thdi han tri no duoc co du lai lin dau;
:- No ca ciu lai thdi han tra no Ian thd Mi qui han theo thdi hantri nq duqc ca cau lai lin thu" hat;
-Nq co du lai thdi han tri no lin thd ba trd len, ki ci chua bi
qui han hoic di qui han;-No vi pham Lut cac To chiic Tin dyng chua thu hii duqctrong thdi gian trin 60 ngiy mi van chua thu hii duqc;
-No cua khach Mng 14 T^ chdc Tin dung duoc Ngin Mng NMnude cong bd dt vao tinh trang kiim soit die biyt, chi nhinhngin hang nude ngoii bi phong Ida vin vi tai sin;
-No duoc phan loai vio nhom nq cd mi ro cao han khi dip ting
cic dieu ki$n theo quy dinh;
-No phin loai c3n cu theo kit qui thanh tra, giim sit cda Nginhing Nhi nude.
Nq duqc phin loai vio nhom nq cd rui ro thip han trong cic truing hqp sau day:
-Khich hang tra da^ du phin no goc vi lai bj qui han (ke ca lai ap dyng doi vdi nqg^c qua hyn) vi nq gdc vi lit cda cac ky hyn tri nq tiep theo trong thdi gian toi thieuba thing d^i vdi khoan nq trung vi dii han, mot thing d^i vdi cac khoan nq ngin han,
ki tu ngiy bit diu tri day du nq g5c vi 14i bi qui hyn;
-C6 tii liyu, ho sa chdng minh viec khich hing d4 tri nq;-Cd du ca so thong tin, tii liqu dinh gii khich Mng cd khi nSng tri day du nq g6c
vi lit cdn lai dung thdi hyn.
Thuyet minh bio cio tii chlnh hgp nhat guy 111/2015
Np dupe phan loyi vao nhdm np cd rili ro cao hon trong cdc trucmg hpp sau diiy:
-X&y ra cdc bien dilng b^t lpi trong moi trubng, linh vyc kinh doanh tac dng ti^ueye true tiep den kh i nSng tra n^ cua khach hang;
-Che ehi tieu ve kha nang sinh lpi, kha nang thanh khoan, t le no tren v6n, ddngti n, kha nang tra np ciia khach hang suy giam lidn tpc hoSc co biSn ddng Ion theo
chieu hudng suy gi^m qua 3 Ian ddnh gia, phan loai np lien tyc;
-Khach hang khong cung cap day du, kip thai va trung thuc cac thdng tin tai chinhtheo yeu cau cua 16 chiic tin dung, chi nMnh ngan hang ntroc ngo^i de danh gia kh^
nSng tr^ np cita kh^eh hang;
-Khoan np da dupe phan loai vao nhdm 2, nh6m 3, nhom 4 theo cac tmbng hpptren tir mpt nam trp ln nhung khong dCi di u kipn phan loai vio nhdm np cd rui rothiphon;
-Np ma hanh vi cap tin dyng bi xir phat vi phfim hdnh chinh theo quy dinh cuaphap luat.
Toan bp du np cCia ntQt khach hai^ pMi dupe phan loai vao cdng mot nhdm np. D6ivdi khach hang cd ttr hai kho^n np trd len ma cd bit cd mot khdan np n^o bi phan loaivao nhdm co mtrc dd rCti ro cao hon cac khodn khac thi ngan hang ph^i phan loai l i c^ckhodn np con lai ciia khach hdng vao nhdm np cd mdc dd rdi ro cao nhit.
Cac khoan np dupe phan loai la Np dudi tiSu chuan, Np i^hi ngd va Np cd kha nangmat vdn dupe coi la np xau.
Theo Bidu 8 va Bi^u 9 cua Thong tu s6 02/2013/TT-NI1NN, it nhit moi quy mpt lin,trong 15 (much 1^m) ngay diu tidn ciia thang diu tien cda moi quy, ngan hdng phai tythpc hi^n phan loai np, cam ket ngoai bang ddn thdi diem cuoi ngay Idm vice cudi cungciia quy trudc, can cu v^o kha n^ng tri np cda khach h^ng theo quy dinh tyi Bieu 10Thong lu 02 va gui ket qua ty ph^n loai np, cam kdt ngoai bang cho C1C, Trong thdi h^n3 (ba) ngay kd tir ngay nhitn dupe kit qu^ tu phan loyi np, cam ket ngoyi bang ciia tdchuc tin dyng, chi nhanh ngan hdng nude ngoai, CIC ting hpp danh sach khach hangtheo nhdm np cd miic dp rui ro cao nhat ma e^e to chuc tin dyng, chi nhanh ngan hangnude ngoai da tu phSn loai va cung cap theo yeu cau ciia td chuc tin dung, chi nhanh
ngan hang nude ngoai. Trong thdi gian toi da 5 (n5m) ngay ke tir ngay CIC tong hppdanh sach khach hang, ng^n hang phai de nghj CIC cui^ cap danh sach khach hdng neutr6n, sir dung k^t qua phfin loai nhdm np d^i vdi khach hang do CIC cung dp tyi thdidiem ph^n loyi de dieu clunh kit qud tu phan loyi np, cam ket ngoai biing. Trudng hpp np
vi cam ket ngoai bang ciia khach hang dupe phfin loai vao nhdm np co mire dp nil roiMp hon nhdm np theo danh s^ch do CIC cung cap, ngdn hang phii di^u chmh ket qudphan loyi np, cam ket ngoai b^ng theo nhdm np dupe CIC cung cap.
Du nhdng chung: Theo Thoi^ tu so 02/2013/TT-NHNN, du phong chung dupe trichlap de du phdng cho nhung t6n that chua xac dinh dupe trong qu^ trinh phan loai np vitrich lap dp phdng cu the va trong cac trudng hpp khd khan v^ tai chinh ciia cac to chdc
tin dyng khi chat lupng cac khoin np suv giam. Theo dd, Ngan hang phai thuc hipn trtch
lap v^ duy tri dy phdng chung bang 0,75% tong gid trj cac khoan np dupe phan loyi tirnhdm 1 den nhdm 4, trir cac khoan sau diy:
Thuyet minh bdo cdo tAJ chlnh hpp nhilt qu^ III/20I5
(i) Tien giii (Pit tien giii thanh toan) tai to chiic tin dung trong nude, chi nhanh Nganh^ng nude ngoai tpi Vi^t Nam theo quy djnh cua ph^p Iu^t vk tiln gCri tai tl chlic tindpng nu^e ngoai; va
(ii) Khoan cho vay, mua co ky han giay tit cd gii doi vdi to chiic tin dpng, chi nMnhNgan httng nude ngoai khiic tai Vipt Nam.
Pit phdng cu the: Rili ro tin dung thuan ciia c^c khoan cho vay khach hang dupe tinhbing gia tri con lai cua cac khoan cho vay trir gia tri cua tai sail bao dam da dupe chilt
kMu theo c^c ty lp dupe quy djnh trong Thong tu s6 02/2013/TT-NHNN.
Dp phong cu the dupe trich lap Pen nii ro tin dung thuan ciia cac khoan cho vay theocSc ^ 1 tuong tmg vdi timg nh6m tip nhu sau:
NhdmLogiTy l^ du phong e^ Ihi
1Np du ti^u chuin0%2Np can chii y5%3Np duui tieu chu^n20%4Np nghi ngo50%5Np co kha nang mat von! 00%
Cac khoan np dupe phan loai la Ncr dtedi lieu chudn, N^ nghi ngd vk N^ cd khd ndngmat von dupe coi la np xau.
Dp phong dupe ghi nh^n nhu mpt kho^n chi phi tren bao cao ket qua ho^it dpng kinhdoanh ricng giua nien dp va dupe sit dung de xit ly cac kho^m np x5u. Theo Thflng tu so02/2013/TT-NHNN, Ngan hang thanh lp H^i dSng Xit 1^ Rui ro di xii ly cac khoan npxiu n^u nhu chung dupe ph^n lo^i v&o nhdm 5, hoSc neu khach hang vay la phap nMngi^i thi pha san, ho^e la ca nhan bi diet hoac m^t tich.
6. Ke to^n ^ie nghiepvuaautu chiing khoan
6.1. Chung khoin giu1 d^n ng^y 6ko han
(I) Trdiphiiu tide bi^t do VAMCphdt hdnh
Trai phieu dac biet do VAMC phat hanh la gi^y tti cd gi^ cd thM han do VAMC phalhanh dl mua np xiu ciia NgSn hang. Trai phieu diic biet dupe ghi nh^n theo m^nh giav&o ngay giao dich va luon dupe phan anh theo mpnh gi^ trong thoi gian n^m giu. Menhgia ciia Wai phieu dac biet dupe phat hanh tuong iriig voi khoan np xau dupe ban va 1^ s^
du np g3c ciia khiich hang va^ chua tra trir di so tien dp phdng cp thl d3 Pich lap nhungchua sir dung ciia khoan np xau dd.
Trong thdi gian n^m gitt trai phieu diic bipt, dinh ky, Ngan hiu^ tinh to^n v& Pich l^pdp phdng nli ro cp the hang nSm khong Mp hon 20% mnh gi^ trai phieu dac biet. Dpphdng cu the cho trai phieu d^c bipt dupe ghi nh^n vao bio cao ket qua boat dpng kinhdoanh hpp nh^t Pen kho^n muc "Chi phi die phdng rui ro tin dyng". Trai phieu dac bipt
nay khdng phai thuc hien Pich lap dp phdr^ chung.(ii) Chung khoan giii din ng^y 3do han khdc
Chimg kho^n gift din ngay dao han !a cac chiing khoan np dupe Ngan hang va congty con mua h^n vdi mpc dich d^u tu dl hudng ISi suat va Ngan hang va cong ly con cd ydjnh vk cd kbk nang gift cac chung khoan nay din ng^y iko han. Chung khoan gift dinngay dao han cd gia Pj dupe xkc djnh vk cd ngay dao hgn cy thl. Trong Pudng hpp
Thuylt minh bao cao tal chinh hpp nhat guy 1II/2Q15
cluing khoan dugc bdn bin trudc thdi diem dao han, cac chiing khodn ndy s6 dir^e phanlogi l?i sang chiing khoan sin sang de ban.
Chiing khoan no dirge ghi nhdn iheo mgnh gia vao ngay giao djch. L5i d\j thu ciiachiing khodn trudc khi mua (doi vdi chiing khoan no trd 1^i sau) ho^c 15i nhan tnrdc chdphan bo (doi ydi chiing khodn no Ira JSi trudc) duoc phan anh tren mgt tdi khodn ri^ng.Phin chitk khdu/phy tr^i I^ chenh lech am/duong giua gia goc v^i gia tri cua khoan tieng^m m^nh gid cong (+) lai dfin tich tnrdc khi mua (nlu c6) hojc tni (-) lai nhan tnrdc chdphan bo (neu co), cung duoc phan anh tr^n mgt tdi khodn rieng.
Trong khodng thdi gian nlm giu chiing khoan tiep theo, ede chting khoan nay dugcghi nhan theo menh gia va chit khdu/phy Irgi (neu cd) ciia chiing khoan giO d^n ngaydao han duoc phan bo vito bao cdo k^t qua ho^t dgng kinh doanh hop nhat theo phuongphap dudng thdng trong suot thai gian con lai uoc tilth ciia chimg khoan. So tien lai trasau dugc ghi nhan theo nguyen tic: So tien lai ddn lich trudc khi mua duoc ghi gidm gidtri cua chinh chimg khodn d6, doi Ing vdi tai khoan lai du thu; va s6 tien I^i don tich sauthdi diem mua dugc ghi nhan vao thu nhap cua Ngan hang va cdng ty con theo phuongphdp cgng don. So tien lai nhan trudc duoc h^ch todn phdn bo vdo thu nhap lai dau tuchung khoan ^ieo phuong phdp dudng thing cho khoang thdi gian dlu tu chdng khoan.
Bjnh ky, chimg khodn giu den ngay dao han se duoc xem xet ve kha nang giam gid.Chih^ khoan duoc lap du phdng gidm gid khi gid tri ghi so cao han gid tri d>t truimg xdcdinh theo quy dinh t^i ThSng tu so 228/2009^T-BTC ngay 7 thdng 12 ndm 2009 vaThong tu so 89/2013/TT-BTC ngdy 28 thdng 06 ndm 2013 ciia Bg Tdi chinh. Trot^trudng hop khong thl xdc djnh duoc gia tri thi trudng ciia chiing khodn, cac chiing khoansS khdng duoc trich lap du phong. Dg phdng gidm gid duoc ghi nh^n vao bao cdo ket qudhoat dgng kinh doanh hgp nhdt tr^n khodn muc "Ldi/(IS) thuan n^ mua ban chung khodn
Boi vdi trai philu doanh nghi^p chua ni^m yet tren thi trudng chiing khodn hodc chuadang ky giao djch tr^n thi trudng giao dich ciia ede cdng ty dat chiing chua niem yet thitien hanh utch lap dg phdng nii ro tin dyng theo Thong tu sd 02/2013/TT-NHNN nhudugc trinhbay tgi thuylt minh 5.2
6.2. Chiing khoan sin sing de ban
Chiing khoan dlu tu sin sang de ban bao gom cac chiing khodn ng va chiing khoanvon dugc Ngdn hdng vd/hode cong ty con nam giQ vdi muc dich dau tu va sin sdng ikban, khdi^ thugc logi chiing khodn mua vao ban ra thudng xuydn nhung cd the ban bit
cii liic nao xel thly cd igi. Dli vdi chung khoan vdn, Ngan hang va cong ty con khong
phdi fa co dong sang lap, hoac khong Id doi tac chien luge, ho^c khong co kha nang chi
phoi nhlt dinh vao qua trinh idp, quyet dinh cac chinh Each tdi chinh va hoat dgng ciiadoanh nghi^p nhan dau tu thong qua vdn bdn thda thuan cii nhan sg tham gia Hoi dongQuan tri/Ban Bilu hanh.
Chiing khodn v6n dugc ghi nhan theo gia gdc vdo ngdy giao djch va ludn dugc phananh theo gia goc trong thdi gian nlm giu tiep theo.
Chung khoan ng dugc hgch todn giong nhu chiing khodn giO den ngay dao hgn khdc(Thuyet minh 6.1).
Binh ky, chiing khoan sin sdng de ban se dugc xem xdl vd kha ndng giam gid. Chiing
khodn dugc lap du phong giam gid khi gia tri ghi so cao hon gid thi trudng xac dinh theo
10
Thuy^ minh bao cao tai chinh hgp nhlt guy HI/2015
quy dinh tyi Thong tu sd 228/2009/TT-BTC ngily 7 thing 12 ndm 2009. Trong tnrdnghop khdng the xac dinh dupe gta tri thj trudng cOa chung khoan, cac chung khoin skhong du^e trich lip d^ phdng. D^ phdng giam gia dupe ghi nhan vao bao cao k^t quihoyt d|ng icinh doanh hop nhit tren khoan myc "Lai/fld) thudn lie mua ban chung khodn
7.Tien va cac khoan tirong dinmg tien
Tiln va cac khoan W^ng duong bao gom tien mdt, vang, da quy^ tien gtri tyi Nginhing Nhd nude, tin phieu chinh phu va cac giiy to co gia ngju hyn khdc du dilu kienchiet khiu vdi NHNN, cae khoan tiin giri thanh toan va tien giri, cho vay tai c^c t6 chde
tin dqng khdc c6 th^i h^n dao han khong qua ba thang ke ttt ng^y gdi v^. e^e khoan mucchiing khodn cd thai han thu h^i hoac dao h^n kh&ng qud ba thing ke tir ngay mua.
8.Dn phong eho cae cam k^t nEo?i bfing
Theo Thong tu s^ 02/2013/TT-NHNN va Thot^ tu so 09/2014/TT-NHNN cuaNgan hang Nha nude, to chiic tin dyng phai th^c hi^n phan loai va trich lap d^ phong nliro doi vdi cac khoan bao 13nh, chap nhan thanh toan va cam k^t cho vay khong huyngang vd dieu kien va cd thoi diem th^c hipn cy thl (gqi chung la cac khoan cam ketngoai bang) vao cac nhom quy dinh tyi Dieu 10 cua Thong tu s6 02/2013/TT-NHNN.Theo do, cac khoim cam kit ngoyi bing dupe phan loai theo cac nuic d^ rui ro nhu sau:No dil tigu chuin, Np ciin chii y, Np dudi tieu chu^n, No nghi ngd va Np co khi n6ngmat von dua vao tinh trang qua hyn \b cic y^u to dinh tinh khac.
Theo Thong tu 02/2013/TT-NHNN, Ngan hiing chi thyc hipn phan loai np d6i vdicic cam kit ngoai bang de quan ly, giam sat chdt lupng tin dung khong thuc hi^n trichlap du phdng rui ro
9.Nguyen t^c va phtitmg ph^p ghi nh^n thue thu nh^p doanh nghi p vii chi phithue thu nh^p doanh nghi^p
9.1. Thue thu uh^phi^nh^nhT^i san thul v^ thul phai npp cho nam hi?n h^nh v^ cic nim tnrdc dupe xac dinh
bang gia tri du kien phai npp cho (hoac dupe thu hoi tit) co quan thue, dp dyng mde thuesuit va cac luat thul cd hipu lye vao ngay kit thuc ky kl toan giQa ni^n dp.
Tbul thu nhap doanh nghiep hien hdnh dupe ghi nhan vao kit qud hoyt d|ng kinhdoanh hop nhit gitta nien d^ ngoai tru tntong hop thue thu nhdp doanh nghiep phat sinhlien quan din mpt khodn muc dupe ghi thang vdo von chil sd hftu, trong trudng hpp nay,thue thu nhap doanh nghi^p hien hdnh cung dupe ghi nhan true tiep vdo vln chu sd huu.
Ngan hang va cdng ty con chi dupe bit tru cac tai sdn thul thu nhap doanh nghiep
hi|n hdnh va thul thu nhap doanh nghi^p hi|n hdnh phai tra khi Ngan hang va cdng tycon cd quyen hpp phap dupe bit trir gida tar san thue thu nhap doanh nghipp hien hdnhvdi thue thu nhyp doanh nghi^p hien hdnh phai npp va Ngan hdng va cdng ty con dp dinhthanh toan thuc thu nhap doanh nghiep ht^n hdnh phai tia va tai san thul thu nhap doanh
nghiep hien hdnh tr^n co sd thuin.
Cac bao cao thul ciiaNgSn hang vdcongty con sS chju sukiem tra ciia co quan thue.Do vi^c dp dyng ludt va cac quy djnh v^ thul dii vdi cac loai nghi^p vy khac nhau cd thedupe giai thich theo nhilu each khac nhau, sd thue dupe trinh bay tren ede bao cao taichinh hpp nhit nien dp co thl s^ bi thay doi theo quylt dinh cuii cdng ciia co quan thul.
Thuyet minli bdo cdo t^i chfnh hpp nhit q
Kh6ng quy dinh
25%v6ndiiul|
100%Vindieul^
MactoiSa
Theo quyet dinh cua Dyi hpico dong hai^ nSm
10%lpinht4nsauthue
5% Ipi nhuan sau thue
Muc trich !gp
Cac quy kh^c
Quy dp ph6i^ tMchinh
Quy dp trB b^ sungvon diiu 1?
9.2. Thue thu nhap doaah nghi^p hofin lyi
Thue thu nhap doanh n^hiep hoan l i dupe xic djnh cho c^c kho^n chenh Ipch tarnthoi tjri ngay lap bang can doi ke totin hpp nhit gitta nien d^ gifta co so tinh thue thu nhapdoanh nghi^p cua cite t^ti s^n v^ np phai tr^ va gi^ tri ghi so cua chung du^e ttinh b^ytrgn bo cao tai chinh hop nhat giBa nien dp.
Thu thu nhyp doanh nghipp ho3n Itii phai tra dupe ghi nhn cho tit c^ nhQng ch^nhl^ch t^m thai chin thue.
Tai san thue thu nh^p doanh nghi^p ho^n ltii dupe ghi nhan cho tat ca uhBng ch^ithlpch t^m thcti dupe khiu trir, gia tri dupe khau tru chuyen sang cac n^m sau ciia cac
khodn IS tinh thue va cac khoan uu dai thue chua sit dpng, khi chic chin trong tuang Lai
se cd Ipi nhuan tinh thui de sir dung nhOng c^nh l^ch dupe khau tru, cac khoan lo tinhthue va e^e uu ddi thui chua sir dpng nay,
Tai san thue thu nhap doanh nghiep hoan i^i va thue thu nh^p doanh nghiep hoan l^iphai tr^ dupe x^c djnh theo thue suit du tinh se ap dpi^ cho ky k& todn khi thi shn dupethu hoi hay cong no dupe thanh toan, dpa tren e^e mite thui suit va luat thue co hi u lpc
vilo ngay kit thue ky ki toiu giBa ni@n dp.
Thui thu nhip doanh nghipp hoan ltii dupe ghi nh^n v^o b^o cao kit qua hoat dpi^kinh doanh hop nhat giiia nien do ngo^ii trir tnr^tng hpp thue thu nhap phat sinh li^n quandin mot khoan myc dupe ghi thing vao v5n chu so huu, trong truimg hpp n^y, thue thu
nhap doanh nghiep ho^n lyi cung dupe ghi nhan true tiep vao von chit sit hBu.
10.Ki tohn cic khoan von vay
NgSn h^ng ghi nh^n von vay theo s^ tiin g6c ghi tr^n ede hpp dong vay. Chi phi 13ivay dupe haeh toan tren co sit dp chi.
11.Von chu so huu
ll.lCiphiiuquJ)
Din thin diem ngay 30 thang 09 nam 2015, NgSn h^ng nim gift 6.090.000 co phiiuqu^ vdi long gia tri la 78.273 tri u d6ng til ng^y 02 thang 01 nam 2014 din ng^y 16
thang 01 ndm2014.
11.2 Trich lyp vh sa dyng cic quy tir Ipi nhuyn sau thueTheo Nghj djnh si 57/2012/ND-CP co hi?u lye tit ng^y 20 thang 7 n^m 2012 va theo
Dieu le ciia Ngan hang, Ng^n himg trich ISp quj theo ty 1^ phin tr^m ciia Ipi nhuan sauthui nhu sau:
Thuyet minh b^o c^o tai chinh hpp nhit qu^ HI/2015
-Ngan hang chi trich lap cac quy ncu txen tu l^i nhuan sau thus vao cudi n&m Uii
chink
-CSng ty TNHH m^t ihimh vi^n Qu^n 1^ ng v4 khai Me tai s&n - Ngan hang TMCPXuat Nh|p Khiu Vi?t Nam trich tit 1( nhu^n sau thu d^ lip cic qup d\r trO theo cicty I^ ma Ngan hang dang ap dung.
Thuy^l minh bio c4o tai chlnh hop nhll guy HI/2015
(*jT6rtggia tritheo hop ddrtgdtttyc tinh theo ty gidngdy bat ddu hi^u I tfe cuahop ddng^14
2. Cac cong cu tai chinh phai sinh va cac tii sin tii chinh khic
1-
1-
_ 1_ _
T? ng y I T ng y0 04 201 112 2014
h
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hanh
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iii
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h doanh khac
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ki
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11 \
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khoan
phd
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chm^Ch
Chimfe
V. Thong tin bo sung cho cac khoan mijc trinh biy trong Bing can tfoi ke loan
> i5 lieu ngay 31 thdng 12 ndm 2014 Suac trinh bay theo sd lieu da du^e kiim loan
I. ChCrngkhodnkinhdoanh
I vt: trifu VND)
Thuyet minh bio cao tai chinh hop nhat guy 111/2015
dy phongtheo.
hyp nhatrui ro tin
duyc ghi
Si vdi sir thay doi (tlng/giam) ciia dy phong rui ro tin dyng
Theo Dieu 8 Thong Mi 02/2013/TT-NHNN, Ngan hang tinh va Mich t^p 1rui ro tin dung hang quy Mong vong 15 ngiiy l^m viyc dau tien ciia quy tiep
Vi v^y, sS du dy phong rui ro tin dung Minh bay Men bang can d^i ke to^rgiiia ni ^ ^n dd tai ngdy 30 thing 09 nam 2015 phan anh s6 dy dy phongdung euoi quy II nim 2015. So dy dy phong cu6i quy III nint 2015 senh^n trong bio cio tit chinh hyp nh^t quy IVnim 2015 cuaNgan hang
~~87146 443
Ti ugay
84 IS'' 659 '
gian
iJ,n-
Chid
it ny theo tho
Ny dii han
~2^*im\sTi 154
689 820 535 671
E3 045 717 1 84 466 501
T>ii.giy | Taingiy30.00.2015 ! 31.12.2014
No duOi l ieu chu^n
No nghi ng*
No c^ chu y
N du lieu chuan
Chi tieo
Phan tich chat lir^ng iuf cho vay
611 174
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85 137 659
I"
1
cd^^ "^f
' 30T04 2^S
namnjvh to
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Ny cho vai dime khoanh i a no chii \u
Cho v4i doi vm cac t) ^huc c^nhan m
Cho ^a> chict kh^i Ihu^n^ phi^u va <-^.
Chi time taidimh
Chi HSu
3. Cho vay khach hang
Thuyet minh bao cao tai chinh hyp nhat quy 111/2015
1 932 837 1 940 102
Tai ngiy | Tymgiy
e
h^n hlitc
Chi tip
Dyphdn^ gi3m gi^
DSutyvaocong^^
C3t khoandautuiJ
(+1 Theo cac qu^ dinh hten h^nh: H3ng nam, trong thdi han 05 ngay lam viec lienke trudc ngay ttrcng img vdi ngdy trai phieu dac biet do VAMC phat hanh den han,to chtrc tin dyng Mn no pMi trich lap sd ti^n dy phdng cy the loi thieu d^i vdi timgtrai phieu dac biet. Vdi thdi hyn tr4i phieu dac biet la 05 nam thi h^ng nSm Nganhang phai trich l^p dy phong cu the la 20% tren tn^nh gia cda trai phieu dac bi^t. Sody phdng trai phieu dac biet tren day phdn dnh so tien Ngan hang da trich d^n thcridiem 30/09/2015. Dy kiln, s6 dy phong trai phi^u diic bi^t Ngan hang phai trichthem trong Quy IV/2015 la 572.200 triu dong theo quy djnh cua Ngan h^ng Nhilnude.
6. Gdp von, dau tw dii han
Ptan rich gib tri dau tir theo lo^i h'inh dau rir
22.036.246
*!*•*.
(38 423) i (44 624)
10.711J84 i 11.689.270
5.450.336 | 3.633.649.
Tyt ngiy j T,i nEiy30.09.2015 31.12.2014
d h
t hyn khflriE
tin
MCphiug
6 nngi
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5. Chimg khoan dau tv67.975
. .....61,829.
75.122
606.689
.=?.
Dy phong
Ti ngiv 30.06.2015
Dy phong giain do xu ly cac klio^n nykho thu hoi bhng nguon dy ph^ne
Dy phOng rui ro trlch lap trong ky/
Tai ngiy 30.09.2015
DyphOnggiamdo xu iy cdc khoanny
Dy ph^ng nil ro trlch I^p trong ky/(lloan nhapdy phong trong kyj
Kyniy
Thuy^t minh b^o cao tai cltinh hyp nhat guy 111/2015
936 116
13 914
11 68. 049
77 ^7 406
88 957 455
_9W31^
Tgi ngiy
11 414 380
8*6 530
V 303 p3
•"An 1 253
S7I1637S
__ 9^30^W
T^i ngiy !|_ 30 09 201SI
Tib giri ky |US
Tib giri yn chuyGn dung
Tien gin co ky h^n bang ngo?) t*
Ti^ gui u> ky han bang VND
TlbgincALyhgn
1 ict gm khong k\ han bang VND
Tien gui khong ky han bang ngoai t^
Tib girl khGng ky h^n
Chi Bin
Din ngay 30 ihdng 09 ndm 201S. Eximbank khong phot s
9. Tien gui cua kh^ch h^ng
41.043.340
^3^W
3.850.000
__1?-554.166_
5 879 500
23 570 000
29.449.500
13 991
90 775
104 766
T^i ngiy
7.256.850
2.357.250
4899,600
1 840900
2 950000
4.790.900
13 403
108,700
Tel ngiy30.09.2015
T6ng lib, vhng gui v* vay cua be TCTD khicTAng
- Bbg ngoai [$
> Bbg VND
S.I. Vay cic TCTD khtc
TbgiBang ngoai i^
- BSng VND
b. Tib giri cii ky hen
'Bang ngoaii|
-Bbg VND
a. Tib gui khong ky hen
Chi ti^
S.I. Tib gui cua cic TCTD kbit
8. Tien gui v^ vay be TCTD khic
6.613
.12.20143514)7 1
15,Tong3. CSe kho&n my kh^c2. Vay Bfl Til chlnh
Chi tib
Danh s^ch cac cong ty lien ket
Thuy^l minh bio ^o tii chfnh hyp nhit qa^ IU/2015
12.2. Thue thu nhapho^n lai
a. Tai san thue thu nh^p hoSn lai
23.S49"
9 546
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phai n^pt?i ngiv0 00 2018
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b Th eti ntu>en^ Tlue udun^tonN NN
Th eTNDN
Chi tiOu
1 tW gtct
12.Tinh hlnh thuc hifn nghia \\f vtfi NSNN \i thue thu nhap hoan lai
12.1. Tinh hinh th^c hi^n nghia vi) v^i ^SNN
2.114.731 1 1.59S.322
2106028 1589222
T^ingiy T^ingiy
T6ng
. D^ phhng nli ro khic
. D\r phong cho cdc djch vp ihanh toin
- D13 phbng dAi v^i cic cam kt dua ra
Ptrphemgruimkhic:
Cic khoan phai trd ngi b^
Cic khoan phai tra b^n ngoM
Chi tttu
11. Cdc khoan ni^khac
3.008.378
3 000 000
3.000.633
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Tgi ngay31.12.2014
Ting*y30.09.2O13
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nlm
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thing d^^i dtrdi 52 thing
imtrtilen
thing den dufti S
2 thing
hi tien gM
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10. Phat hanb giay tit co gia thong thuwng
i chinh hqp nhat guy 111/2015
t6138
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II
13. Von va cac quy cua To chijc tin dyng
13.1. Bsio c^o tinh hlnh thay doi von chu s^ hfin
T^ingiyT^itigiy
1in tit j
^nh |
dnqc ghi nh
chc khoin c
tri
Tha^ thu nhfp hoin i^i phii tri
- Khoin hoin nh|p thui TN hoin Igi <B
- Thus TN hoin Igi phhi tri phht sinh h]^ch tpm then chju thui
Chi tU
b. Thu^ thu nhjip hoin lai pha
TpingiyT$t ngiy
Tiisinthuclhunhiuhoilnlal
- Khoan hoin nhap tii sin ihu^ TN hoin l^i di dupe ghi
nhin til cac ky Irudc
- T4i sin thuS TN holin Igi MSn quan d^^ khoin IS tinhthuS chira s ii dung
Chitlcu
- Tiii "s^^TthucTN"hoin"W\\ia^"alii~kiralE" ch^riTI^ch Wm th6i du^e khdutrit
Thuyet mirth bao c^o thi diinh hgp nhat guy 111/2015
27.307
375 412
37,4,2
1 484.600
158 944
111/2014:
i Quy
28.312
368 896
368 896
1712 952
36 666
Quy 1I 2015
h ngSn hang
dlutu
kinh doanh
u nr chiing khoan Np:
tehhSng
Chi lieu
hiApvpbdolSn
u ohiing khodn
u chimg khoin
kiuh doanh, da
Si cho vay kh
aiti Angui
- Thu IBi
- Thu ISi
Thu tai til
Thu nhjp
Thu nhp
V. Thong tin bo sung cho cie khoin m^c trinh bay trong B^o cio ket qu^ host^ng kinh doanh.
14. Thu nh$p i^i vit cic khoin thu nhap tiromg t^
CA phiAu uu daiCo phi
Co tuc da tra/Cfl phan (dAng)
Co tide da trd/TAug sA cA phAn
3.4. Co tire
Ang/cB phiAu
.235.522.904
.235.522.904
(6.090.000)
^35.522.904
^35.522.904
T^i iigiy
i 10.000
: U29.432.9O41.229.432.904 f~
| (6.0~903IO0)~r
1.235,522.904 i
TT.235.522.904 *
1 Tgi ugiy i
• Mflnh gia eo phieu dang lira hdnh (VND)
+ Co phiAu uu dai
- SB lupng co phieu dang lira hdnh
+ Co phiAu pha thf lng
^-CophiCutnidai
-. So lupng cA phieu dupe mua I^i
+ CB phieu pho thong
+ CA phieu pho thong
- SA lupng cA phiAu dang ky phdt hdnh
- SA litpng cA phiAu da hSn ra c flng chBng
-
-
!-
-
T^i ngiiy | Tgi ngiy30.09.1015 [ 31.11.1014
- Gid tn in phAn VAn CSH
-GiilricAuphAnnp
- TBng gid tri
Co phiiu in, dai
- Gid Irj lilt phAn VAn CSH
-GidtricAuphannp
Trdiphiiu chuyen ddi
13.2. Thuyet minh ve cic cSng cy tai chinh phuc hffp
Thuyet rainh bao cao tai chinh hpp nhat quy 111/2015
5.118
^iL
Qu^ 111/2014
(63391
J^.Quy 111/2015
;^-
TK14)
toan trSn TK 3a khoin gdp'vo
h toin irdn TK
rnE
thac
amg
uiha
doanh (hachtointrdn
co phan
Cac khoin thu nhfip khac
- Tir gdp vdn, dia tu dai ha
dit han
-Tir chung khoin Von d^i
CO t^c nhin dtrpc trong k\
-fir chtog khoin Von kinh
Chi tie
18. (Lo)/L5i tir g6p von, mu
- 1 13.717)
- f" (3 717)
5: Qa^ni/2014Qny 111/20
mg khoin dau tp
hung khoin dau IP
ttt
utp
^t d^ng kinh doanh ch
ip dp phdng giim gii c
a ban chung khoin dau
ui bin chimg khoin d^Chi lieu
(Chi)/hoin nh
Chiphiv^mu
Thunhipttfn
17. Lo thuan tir ho^t d^ng kinh doanh (mna/ban) chirng khoin dau
flzzr^5 | Qu^ 111/2014
—L
i Qu^ 111/20
bin cluing khoin kinhkhoin kinh doanh
) thuan tir hoat dOng mua(LVChi phi du phdng giim gia chun^
Chiti
16. L3i/(Lo) thu^n ttk host dong kinh doanh (mna/biin) chtrag khoin kinh doanh
1 .327.429
1996
1.161.641
6 306
94 518
52.026
94 524
14.761
1 147050 i 1 178 889Qlljt 111/2014Quy 111/2015
T*ngChi phi hoat d^ng tin dpng khic
Tri lii tin thud tii chinh
Tri lii phit hinh giay tir cd gii
Tril&li^ivayTri lii tin giri
Chi ticu
15. Chi phi lii vi c^c kho^n chi phi ttromg ty
Thu nhjip ISi cho thuS tii chinh
Thu khic tO hoat dpng tin dung
J
Thuya minh ^o cio t^i chinh hgp nhat guy 111/2015
18.155
Cie khean phai thu cie hen lien quan
CSc khoto phii tri cic ben lien quan
Lti dittrieho cae ben hen quan | 13.721
66.474
810.856
1.397.916249.222
Tai ngiiy30.09.2015
^autueineongft lien k^
ho Cong ft Ii6nkena^
ten gin lai c4t hen hen quan khic
i^n gm eua c6ng ft lienk^i
Chi tMu
VII. CiSc thong tin kh^c20.Cic ho^t a<tag ngoi b^ng khic ma TCTD phai chju rui ro iJ^ng hi (tr^ng
yln)Ngo^i trit c^c kho^n mtic ngoai b^ng ^a trinh bay tren bin^ cn d6i k^ loan gi&a nicn
do, Ngan hang va coi^ ty con khong c6 ho^t d^ng ngo^i b^^g nao khac phai chju rui rodSngk^
21.Giao djch vdi cac ben lien quan
Tai thdi diem ngay 30 th^ng 09 nam 2015, s^ du c^a Ng^n h^ng vk cong ty con vdi c^cbS Uh
^m533.884
._ ,e™ju..4U70 47018
iS904r „,„7 719 127!
Q in/2014Q ^ ni/2014
dung not \angogi bang chi phi dy pbong giam gia chimg
7 Chiphihogtdfngkh^c
Chi ee lie ho^ dfng doin th^ cna TCTD
5 Chi nfp phi bio hiem, bao lohn t ien gtri cha kh^eh
4 Chi cho hurt df ng quan \f edng vy:
Trong ^^ Cong tae phi
Trong do khau hao til sin c& dinh
_-Chnrpcip_
Cac kboan ehi 36ng g6p theo luong
Trong 36 - Chi IuTOg e k phq ep
1. Chi nfp (hue vi ciic khoUn phi, If phi
2 Chiphichonhhnvi^n
Chi tiJu
19. Chi phi boat^ng
ThuyEl minh Mo co lii chinh h^p nh^l qu^ ni/2015
(•); H^i so chinh thuoc khu n;c mien Nam th(tc hi^n m^t so chi phi boat d^ng cho to^nhe thong nhung khong phSn b^ t^i cac dim vi trang Ngan hang.
(27.448)
.1533. IW4}.
442.944
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10.858
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41-074 i 141,340.
i 2W9
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5.220(70 652)
(72 455)
(73 208)
31.23.1
(103 493)
540 5.098
5 098 1 75 872
(1)
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-12.487 i (5.479)
-^^j~lf5
! 1 DiiuthinhM^T^g. Mi^NamJ ^h^ . Ting^ng
Tri6u VNDD<m vj tinh:
SUI
M.479
-^
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Chi phi lhu TNDNLoinhuansauthuc
Thu nhap Ihue TNDN hoSn I^i
Chi phi hiul dung
l^^ nhu?n thuan tu hoat d9ng
phSngruiratindpng
Chi phi du ph^ng nil ro tin dVngTong lot nhu^n Iru^c thu^
Chi phi thu^ TNDN hi?n hanh
Lotirgdpton tnuacoph&n
LSi thuan tu ho^t d^ng khic
Chiphi tuhojtd^n^khjc
1 hu uhap iu hoal dpng khd.
LothuintumuaMncb^iig
khodn diutu
LSiKLoi thuan tu ni bin chungkhodn kmh doanh
LSi thuan tuhoat d^ng kinh
LSi thuan tu ho^! dpng d|tb >p
Thu nhgp thuan tulSi
Thu nh^p iu hii |ii ^in^ di.h vp
Thu nhlp lhi va ci. khoin thu nh^p
Chi phi Iti 13.a..hi phi tuongut
chine.
22. Biio cio b? ph^n
22.1. Bio cao b^ ph^n rieng theo khu vVc dja li
Thuy& minh bao cao tai cliinh h^p nhat guy 111/2015
-^^^]^SS^--,,s^8S 137 659 7 560 848 1 22 574 976
, i Tang Hen gui vi i s4 thu^n cua chtrng khoin kinh
cac n.n.1 vacannan , , (j^j^ bllo K^m <i^phing)
Tri^u dong j Triu done' Tri^u d^ ^ng
Trongnu^c
c tii sin, cong m^ vi eic hhoan22. Mire d$ tap tmng theo khu vuc dia lymuc ngoai bang
TM sin tai ngiy 30 thing 09 nim 2015
Dem vj tinh: Triu VND
22.2. Bio cio b phan rieng theo )mh vifc kinh dos
Thuy^ minh bio cio tii chinh hop nht guy TII/2015
VIII. Quin ly rui ro tii chinh23. Chinh sich quin 1} nil ro Men quan din cic cong cq tai chinh
23.1. Rni ro cong cu tai chinh
Muc lieu ciia Ngan hang la quan ly nii ro m^t each Ihich ding trong gioi han chophep. Do vgy, vice sir d^ng cic c3ng cy tii chinh bao gom nhan tien giri cua khach hing
cin thiit di trii thanh ho^l d^ng mang linh then choi cua Ngan hang. Xet lit khia c^nhquin 1^ nli ro, dicu nay doi hoi Ngan hang kit h^p mot cich can d6i gi^a cac khoan chovay cac ca nhan va t6 chirc thuc cic mire d^ tin c^y khac nhau, bing ding npi li cung
nhu ngoai t^, ciing nhir cic cam kit ngoai bang nhu bio lanh vi thu tin dyng. Ben eanh
do, Ngan hang cung dau tu mot phin v6n Itru dyng cho cac ngan hang khac vay. Nh&nghii ro lien quan den trao d3i ngo^i to vi thay doi lii suit duoc quan ly thong qua ip dyngh^n mire tryng thai nhim han che sir tap trung qua mire d6ng thiii tham gia vao cac hootdong co tic dyng cin bing l^n nhau de giam thieu rui ro. Thoug qua vi^c nim gift nhieu
tai sin la cac cong cu tai chinh co chit luong cao, co cau bing can doi ke loan ri^ng ciiaNgin hing c6 dii khi ning phong ngira riii ro tryr^ yiu trong qui trinh hoyt dong kinhdoanh va dim bio khi nang thanh khoin.
25
19.084.018
1.509.161
27.574.857
hii slnhfri$u (t&ng
Ci^cSngc^tiithlnh
j
jI
Ting c^^ng
NinSc ngoii
Trong runic
Cac cong cq tai chinh phii sinh t$i ngiy 30 thing 09 nim 2015
8.131.587
3.309
8.129.278
Tri?u d^ng
Can kit bio linb
ring^ng
Nir^c ngoai ;
Trong ninic i
]j
Cam kit bio linh t^i ngiy 30 thing 09 nam 2015
7.156.850 100.037.546
1.414.350 1303 938
5 542 500 1 98 733 608
y cic TCTD khic Ting tikn gH ci* khich hing
1
i TiSn gui vi v
rfngcQng
Ngoai nuite
Trong nuic
Cong o<f tai ngiy 3D thing 09 nim 2015
ThuySt minh bio cio lii cMnh hop nh^t qv^ 111/2015
Trong qua trinh quAn ty nil ro tin dyng, Ngan hang da sir dung c6 hi^u qua quy trinhtin dyng trong do ghi chi tiet cac chinh sach va thu tyc cho vay cung nhu cac hudng danthyc hi^n de chuan hda cac hoat dyng tin dung ciia Ngan hang, Rui ro thanh khoan dugchyn che chu yeu thong qua viec nam gift mot so lugng Ion tai san dirdi dang cac cong cytai chinh chat lugng cao, cac tai san tien va tu<mg dtrong tidn dudi dyng tAi khoan Nostro,cac khoan tien giti tai Ngan hang Nha nude Vi^t Nam va cac to chile tin dyng khac. Cacty le an toan co tinh den yeu to nii ro cung duyc sir dung de quAn ly riii ro thanh khoAn.Ngan hang thudng tiSn hanh danh gia chenh lech lai suit, so sanh vdi cac thj trudng
trong nude va quoc te de cd nhftng dieu chinh kip thai. Them vao do, vi^c Ap dung cacquy trinh quan ly nii ro noi by cung trd nen hieu qua hon. Viec do cho phep Ngan hanggiam sat hieu qua han cac bien ddi ve von va giam cac sai sot cd the xay ra cung nhunhftng thil tyc phdc tap khSng c^n thit.
23.2. Ruiro tin dung
Rui ro tin dyng la kha n^ng xAy ra ton that trong hoat dong ngan hang cua to chdc tindung do khach hang khong thyc hi^n hoac khong cd kha nang thuc hi^n nghia vy cuaminh theo cam k^t.
Ngan hang kiem soat va quan ly nii ro tin dung ban^ each thiet lap h^n mire tin dyngtucmg img vdi mire do nii ro md NgAn Mng cd th^ chip nh^n dirge d6i vdi moi khachhilng vA ddi vdi mdi lTnh vyc dja ^^, ngAnh ngh^ vA bang each giAm sAt cAc riii ro theonhimg han muc do.
Ngan hang da thiet lap quy trinh soAt xet chat Eugng tin dyng cho phAp dy bao sdmnhftng thay doi ve mile do tin cay ciia khach hang, bao gom ca viec ra soat tai san dAmbao thudng xuyen. Han mile tin dyng ddi vdi moi khach hang duyc thiet lip thong quavi^c sft dyng h^ th^ng x^p hang tin dung, trong dd moi khach hang duyc xep lo^i d m$tmile do riii ro. Mile do riii ro nay cd the dugc sira ddi, c^p nh^t thudr^ xuydn.
24. Riii ro thj tnrimg
24.1 Rui ro IAi suat
Thai hyn dinh i^u lAi si^it thyc t^ IA thai han cdn lai tinh tu thai diem lap bao cao chotdi ky djnh lai IAi suat gan nhat cua cac khoan muc tai san va ngudn von.
CAc giA djnh vA diu ki^n sau dirge ap dung trong phan tich thai han djnh I^i lAi suitthyc te ciia cac tai san va cong no cua Ngan hang vA cdng ty con:
fc Ti^n m^it, vAng bye, dA quy, gdp von dau ty dai han va cac tai sAn cd khac (baog6m tAi sAn c6 djnh vA tai sAn cd khAc) dugc phan loai la nhftng khoan myc khdngchiu lai;
^ Tidn giri tyi Ngin hAng NhA nude Vit Nam dugc xep loai tien gui thanh toan dodd thai han dinh lai lai suat thyc te dugc xp loai din mgt thAng;
• Thoi hyn djnh lai lai suAt thyc tk ciia chiing khoan dau tu va cluing khoan kinhdoanh dugc tinh dya trSn thdi gian dAo hyn thyc te tai thai diem lap bAo cAo ciiatftng loyi chiing khoan;
>. Thdi han dinh lai lai suit thyc ti cua cac khoAn tiin giri vA cho vay cAc TCTD; cAckhoAn cho vay khAch hAng; cAc khoAn ng chinh phu va Ngan hAng NhA nude Vi t
26
Thuyit minh bio cAo tai chinh hyp nhat guy 111/2015
- C^c Uio^n myc co 13i suit tha noi; Thai han dinh lai lai suit thuc tc dya tren kydjnh I31 lai suit gin nhit tinh tir thai diem lip bio cio.
^Th^ h^n djnh l^i lii su^ thyc ti ciia khoan myc phit h^nh giay to c6 gii dya trenth^i gian dio han con lai cua timg loai giay to co gia;
* Th^i h^n djnh i^i lai suit thyc te ciia khoan myc nguon von tai try uy thac diu tir,cho vay ma to chire tin dtu^ chju nii ro diryc xac djnh dya tr^n th^i gian c6n l^iciia hyp ding tii try tinh tit thin diim lip bio cio;
?Thai han djnh lai lai suit ciia cac khoan ny khAc duyc xAc dinh dya trin thM gianthanh toAn ude tinh tuy vAo tinh chat ciia timg khoAn cong no.
Nam; cac khoan lien giii va vay cAc To chiic tin dyng va khoan roue tiin giti ciiaktach hang duyc xac dinh nhu sau:
- Cc khoan myc c6 ISi suit c6 djnh trong suit thdi ^ian ciia h^p ding; Thbi h^ndjnh l^i lAi suit th^c te d^a tren thoi gian c6n lai ciia h^p doi^ tinh tit thoi diem l^p bao
Thuy^t minh b^o cAo tAi chinh hyp nhAt quj^ IIiy2015
24.2 Rui ro 3n t?
Riii ro ti^i t^ 1^ nii ro mk gii trj ciia cdc cong cy tM chinh bj thay d^i xuit phdt t nhOngthay d^i ve ty gil
Ngan hang vil c^^ng ty con throe th^nh lap vh boat dfing tai Vit Nam vdi d6ng ti^i baocao 1^ VND, d^ng ti^^ giao dich chinh cua Ngan hang va cong ty con cung la VND, m^tphan la vang, Do la My, Dong Euro va cac ngo^i t^ khac. Ngan hang va cong ty con d^ dtrara mOt h^ th6ng h^n mite di quto 1^ trang Ih^i ciia c^c d6ng ti^n. Trang thai d^ng tign duocquan 1^ trSn co s^ h^ng ng4y v^ chien luac ph6ng ngita nii ro din^c Ngan hang va cong tycon sii dyng d^ dam bho r^ng trang th^i ciia c^c d^ng tien dugc duy tri trong h^n miic 65Mh l|p.
Phan loai t^i s^n vk c6ng n^ theo lo?i ti^n t^ dS duoc quy d^i sang VND tyi ngiiy 30
th^ng 09 nim 2015 nhu sau;
Thuyet minh bao cdo tai chinh hop nh^^ guff 111/2015
ill Im^!
filliiMilllii^^
?^-P
hiwy
• =i • I^! 9?: siaII5S!5:1 Sis
Thuyll minh bAo c io tAi chinh hqp nh^l guy 111/2015
24.3 Rui ro thanh khoin
Riii ro Ihanh khoAn 1^ nil ro Ngan hAng vA c6ng ty con gAp khd khan trong vi?cthirc hi^n nhftng nghTa vu cho cAc c6ng no tai chinh. Rui ro Ihanh khoan phat sinh khiNg^n h4ng va cdng ty con cd thl khong dd kha nAng thirc hi^n nghla vq Ira nq khinhiing khoan cong nq nay din han d nhung thai dilm binh thudng ho?c khd khSn. Blgiant thieu rui ro thanh khoan, Ngan hang va cong ty con huy dong tir nhilu ngudn dadang kh^c ngoAi ngudn vdn ca bin cila Ng&n hang vA cong ty con, dong thai Ngan hangva cdng ty con cd chinh sach quan ly tai san c6 tinh thanh khoan linh ho^t, theo doi dongtiSn tuang lai va tinh thanh khoAn hang ngay. Ngan hang va cong ty con ciing danh giad6ng ti^n dit kien va kh4 n^ng s^n co ciia t4i sAn dam bao hi?n t^i trong trucmg hop cinhuy dSng them nguon v6n.
Thai gian dAo han ctia cAc iAi sAn va cdng nq th^ hi^n th^i gian con I^i cua tai sAnvA cdng nq tinh lir ngay lflp bAo cAo d^n ngay thanh toan theo quy djnh trong hop ddng
ho^c trong dieu khoan phat hanh.
CAc gia dinh vA di^u kien sau duqc Ap dqng trong phan tich thdi gian d^n h^n c^a
cAc tAi sAn vA cdng nq cha Ngan hAng va cong ty con;
?Ti6n giri t^i NgAn hAng NhA nude Vi^t Nam duqc xep loai vao ti^n giri thanhtoAn, trong do bao gom tien gAi do trtt bat bu6c;
Thai gian dao h^n cua chtmg khoAn d^u tit duqc tinh dua tren ngay dao han cua
tirng loai chung khoan;
?Thai gian din han cua cAc khoAn tiln gAi vA cho vay cAc TCTD va cac khoan chovay khach hang duqc xAc dinh dua vAo ngay den han cua hqp dong quy dinh. ThUigian din han thqc ll c6 ihl thay dhi do cAc khe uUc cho vay duqc gia han;
?• ThUi gian din han cua cac khoan dAu to g6p von mua co phan duqc coi 1A hanmt nAm do cac khoan diiu tu nAy khAng cd thai gian dAo han xac djnh;
CAc khoan tiln gui, tiln vay cua cac t^ chUc tin dung va cac khoan ti^n gUi cuakhAch hAng duqc xac djnh dqa vao tinh chat ciia cAc khoAn nay ho^c thdi gian dAohan trcn hqp dong. Tai khoan Vostro vA lien gui thanh toan duqc thqc hi^n giaodjch theo yeu cAu cua khAch hAng vA do do duqc xlp loai khong ky han. Thdi giandao han doi vdi cAc khoAn vay vA tien gUi ky hqn duqc xac dinh dqa tr^n ngAy denhan theo hqp d6ng. Trong thuc tl, cAc khoAn nay co the duqc quay vdng vA do ddduy tri trong thdi gian dAi han thdi gian dAo han ban dau;
^thdi gian din hgn cua tAi sAn cd dinh duqc xAc djnh dqa vao thdi gian sU dqnghitu ich con lai cua tai sAn;
40.362.491
32.773.062
2.112.30634.885.368
600.111
3.214.967
1.662.045
Tyi ngiy31.12.2014
10.587.990
1.599.900
2.506.0054.105.9051.119.601
2.894.785
2.467.699
Tyi ngiy30.09.2015
T^dRc}nE
2. Tien giri co ky hgn vd cho vay ede TCTD dudi 3
ihdng
1. Tien gin khong hy lian
IV. Tiin gdi tai vi cho vay cic TCTD khicIII. Chdng khoin cd ky hyn dudi 3 thingII. Tin gdi tai Ngin hing Nhi nude
I.Tinm^ttyiquy
Chi ti^u
tyi thai diemdaiky vi culc^ tr<
"tri "cho nhin vi n vi" hoyt
Tbuyet minh tien va cac khoin tuong duong ti<bio cio Itmchuyen h^nt gittanien
io eio ket qui hoat dong kinh doanh hyp nhat cna Ngan hing
K. So li^u so sinh
Thyc hiyn theo Thong tit s6 49/2014/TT-NHNN ngiy 31 thing 12 nSm 2014 ciiaTh^ng d6c Ngin hang NM mrdc vi vi|c aila doi, bo sung mot so dieu kboan ciia Che dpbio eio tai chinh doi vdi cic To chic tin dpng ban hanh kdm theo Quy^t djnh s^16/2007/QD-NHNN ngiy 18/04/2007;
C^n ctr Quy dinh tai myc 31, Chuan mire ke toan s3 21- Trinh biy bio cio tali chinh:"khi thay doi each trinh bay hoc each pMn lo^i cic khoin myc trong bao eio tai chinh,thi phii phin lo^i l^i cic s6 li^u so sinh nhim dim bao khi n&ng so sinh voi ky hi?n tyi,va phii trinh bAy tinh chat, so lieu va ly do viec phan loai lai".
Eximbank da trinh bay s6 U^u Quy HI/2014 trSn bio eio tii chinh hyp nhat Quyim2015. Nyi dung chi tilt tnrdc vi sau khi duyc di^u chtnh/phan loai lai nhu sau:
Thuy^t minh bio cio ^i cMnh hyp nhit qu? in/2015
Phing The Hi^p
Tp. HCM,ng^y 12 Ih^ng 11 nam2015
293,05%
TSngSgHm^
247.580
TanK/(ei^m)
84.483Tri&idSngQuy 111/2014
332.063Tri^u d6ngQuJ-III/2015
Chi phi d^ phdng nli ro tin dung
Chi tiSu
U^ nhuan trace thu^ Quy 111/2015 giiim 172.181 tri^u d6ng (60,83%) so voi cimg kyn5m2014chOy^udo:
Thuya minh bAa co fii chinh hop nhlt guy 111/2013