Deloitte

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVONG VItT NAM (Thanh kip tai nithc Cc-mg hcia Xa Hi Chu nghTa Viet Nam)

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BAO CAO TY LE AN TOAN TAI CHINH DA BOX SOAT VET Tai ngay 30 thing 6 nam 2016

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG V1CT NAM SS 306 BA Tri0u, quAn Hai BA Tnmg Ha N0i, CHXHCN Vi0t Nam

MVC LVC

N01 DUNG TRANG

BAO CAO TY a AN TOAN TAI CHI/NTH 1 BAO CAO SOAT XET BAO CAO TY Le AN TOAN TAI CHINH 2 - 3

BANG TONG HOP CAC CHI T1EU RUI RO VA VON KHA DUNG 4

THUYET MINH BAO CAO TY Le AN TOAN TAI CHINH 5 - 19

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Cong ty C6 phitn Chirng khoin CQNG HOA XA HOI CHU NGHIA VICT NAM Ngan hang Cong thuong Vi'Et Nam D6c 1(ip — Ty. do — Hanh phfic V/v: Bao coo TS, le an town Tai chinh

Kinh gilt ty ban Chung khoin Nha miter

BAO CAO TV LC AN TOAN TAI CHINH

Tai ngay 30 thong 6 nom 2016

Chung tea cam doan ring:

• Bap coo ducrc xay dung tren co sO so lieu ducrc cap nhat tai ngay lap bao coo va ducrc lap theo dung quy dinh tai Thong to so 226/2010/TT-BTC ngay 31 thong 12 nom 2010 va Th8ng to s6 165/2012/TT-BTC ngay 09 thing 10 Mtn 2012 cita BO Tai chinh sin d6i bt. sung Thong to so 226/2010/TT-BTC quy djnh ye chi tieu an town tai chinh va bien phap xir ly dOi vii cac t6 chic kinh doanh chiing khoan khong dap ling cac chi tieu an town tai chinh;

• D8i vii nhirmg van de co the anh inning den firth hlnh tai chinh cita Cling ty phat sinh sau ngay lap bap coo nay, chting toi se cap nhat trong ky bao coo tiep theo;

• Chung toi xin hoan town chiu trach nhiem truac phap luat ye tinh chinh xac va trung thkrc cita nOi dung bao coo.

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V6 n Hai Truing phbng Ke than

LE Thi Thu Dung Pilo Oiling Phang KiEm stoat n6i b0

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Ha N (fi, ngay 15 dieing 8 Min 2016

1

Deloitte

56: /VN1A-HN-BC

C6ng ty TNHH Deloitte Viet Nam TAng 12A, Tea nha Vinaconex 34 Lang H. Quan Deng Da, Ha Nei, Viet Nam Dien thoai: +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn

BAO CAO SOAT XET BAO CAO TY Lt AN TOAN TAI CHINH

Kinh gui: HOi Clang Quart tri Va Ban Tang Giant (lac ang ty Co phan Chung khoan Ngan hang Cong thtrang Viet Nam

Chang ted da thuc hien soft xet Bdo cao t9 le an toan tai chinh Lai ngay 30 thang 6 nom 2016 (g9i tat la "Bao cao t9 le an toan tai chinh") curt Cong ty Co phan Ching khoin Ngan hang Cong thuang Viet Nam (g9i tat la "C8ng ty") ducc lap ngay 15 thang 8 nam 2016, ter trang 04 den trang 19. Bdo cao t9 le an toan tai chinh kern theo dui:7c lap theo quy djnh tai 'Th8ng to so 226/2010/17-BTC ngay 31 thdng 12 nom 2010 va Thong to se 165/2012/TT-BTC ngay 09 thang 10 nom 2012 sera dai ba sung Th8ng to se 226/2010/TT-BTC cua BO Tai chinh quy djnh ve chi tieu an toan tai chinh va bien phap xir 19 dal vai cac to chirc kinh doanh thing khan kh8ng Clap img cac chi tieu an toan tai chinh.

Trdch nhiem cria Ban Tring Gicirtt doe

Ban Tang Giant doc c6 trach nhiem lap va With bay bdo cao t9 le an toan tai chinh phit h9p vai quy djnh tai Thong to se 226/2010/TT-BTC va Thong tu se 165/2012/TT-BTC dm BO Tai chinh sera dai, ba sung Thong tu se 226/2010/TT-BTC quy dinh ve chi tieu an toan tai chinh va bien phap xer ly dai vOi cac to chin kinh doanh chting khoin Wing dap ang cac chi tieu an toan tai chinh, va chit' trach nhiem ye kiem soot nOi 1:10 ma Ban Tang Giam dOc Vic djnh la can thiet de dam bao cho viec lap va trinh bay bao cao t9 le an toan tai chinh Bong cd sae s6t trong yeu do gian lan hoac nham

Trdch nhiem ctia KiIm todn vien

Trach nhiem cua chung toi ia dua ra ket Juan ve bao cao t9 le an toan tai chinh dua tren ket qua soot xet caa chung tor. Chung toi da thuc hien ding viec soot xet theo Chan mut Viet Nam ve h9p clang djch vu soot xet so 2410 - Soat xet thong tin tai chinh gifta nien dO do kiem toan vien dOc lap dm dun vj thuc hien.

Cong viec soot )(et bao cao ty le an toan tai chinh tai ngay 30 thang 6 nom 2016 bao gem viec thuc hien cac cuOc phong van, chit yeu la ph6ng van nhang ngtrai chju trach nhiem ve cac se lieu va thuyet minh tren bdo cao t9 le an toan tai chinh, va thuc hien th6 tuc phan tech va cac the' tuc soot xet khic. MOt cuOc soot xet ve ca bin c6 phan vi hdp han mOt cuOc kiem toan ducrc thuc hien theo cac chuan muc kiem toan Viet Nam va do vay kitting cho phdp thing ted dot dtrqc su dam bao rang chung toi se nhan biet dirge tat ca cac van de frog yeu c6 the &rot ph& hien trong mOt cuOc kiem toan. Theo da, chung t8i khong dua ra y kien kiem toan.

Kit &On cart Ki twin Wen

Can cer tren ket qua soot xet cua chting toi, chung t6i kh6ng thay c6 van de gi khien chung toi cho rang bao cao t9 le an toan tai chinh ken theo khong phan anh trung that NIA hqp 19, tren cac khfa canh tr9ng yeti, t9 le an toan tai chinh cua COng ty tai ngay 30 thing 6 ram 2015 pita h9p vol cac quy djnh ve lap va trinh bay bdo cao t9 le an loan tai chinh tai Th6ng tu se 226/2010/TT-BTC va Th8ng tu sa 165/2012/TT-BTC cua BO Tai chinh sera dal, 1)6 sung Thong tu se 226/2010/TT-BTC quy djnh ye chi tieu an toan tai chinh va bien phdp xu 19 dai vai cat to charc kinh doanh chimg khoan khOng dap Ong cac chi tieu an toan tai chinh.

Ten Deloitte duvc dOng a chi met hoc nhieu thanh vien cea Deloitte Touche Tohmatsu Limited, met tong ty TNHH co try so. tai Anh, va mang kyeri cac hang thanh vien - mai thanh vien la met to oink dOc lap ye mat phap lY. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan cPu") khong cung cap dich vy cho cac khach hang. Vui long xem tai website www.deloitte.com/about de biet them thong tin chi tiet ye ca cOu phap ly cua Deloitte Touche Tohmatsu Limited va cac hang thanh vier).

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Deloitte

BAO CAO SOAT XET BAO CAO TY 14 AN TOAN TA! CHINII (Tiep theo)

Chinh sdch lap bdo cdo va gidl lion ve d4i !wing nIgin va sti• dyng bdo cdo soot xet

Bao coo tj., le an toan tai chinh mo to chinh sach 14p boo coo tj, le an toan tai chinh chu ye'u. Bao coo tj, Ie an toan tai chinh nay duot l4p de giUp Cong ty dap img cac yeu cau dm ca quan guar' ly Nha mac co5 thAm quyen theo quy dinh tai Thong to s6 226/2010/TT-BTC va Thong to s6 I65/2012/TT-BTC dm BO Tai chinh quy dinh ve chi tieu an toan tai chinh va bien phap xir ly doi vai cac to chirc kinh doanh chUng khoan khong dap Ling cac chi tieu an toan tai chinh. Vi the, boo coo t5' le an toan tai chinh nay cO the khOng phit hop de sir dung cho muc dich khac.

Nguyen nh Giant doc Kiem toan gidy chimg nhean dang kS, hanh nghe kiem toan so 1291-2013-001-1

Thay mat va dpi din cho CONG TY TNHH DELOITTE VIET NAM

Ngay 15 tiding 8 nom 2016 Ha Nai, CHXHCN Vie! Nam

3

GONG TY CoPHNN

CHLJNG KHOAN GAN H NG

CONG H -7/ VIET N M

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIXONG VICT NAM SO 306 BA Trieu, quer] Hai BA Thing Ban coo tjf' le an town tai chinh Ha Nei, CHXHCN Viet Nam Tai ngay 30 thang 6 nam 2016

BANG TONG HOP CAC CHI TAU RUI RO VA VON KHA DUNG

Tai ngay 30 thang 6 nam 2016

srr cac chi tieu Thuyet minh

Dan VND

30/6/2016

1 Ping gia tri rui ro thi tin:mg 4 195.252.636.650

2 'Fling gia tri rai ro thanh toitt 5 8.411.515.243

3 Tling gia tri rui ro boat dOng 6 60.000.000.000

4 TOng gii tri rut ro (4=1+2+3) 263.664.151.893

5 VOn kha dyng 7 954.305.793.766

6 TS, 1? an tom VOn kha dyng (6=5/4) 362%

VO Hai Triremg phbng Ke than

Ha N¢i, ngity 15 thong 8 nam 2016

Le Thj Thu Dung Ph6 phonF PhOng Kiem soot n6i b6

Kh ng Phan Dtic T6ng Guam dOc

Ccic thuyit minh tie trang 5 din trang 191a mOt b(5 pkin hop thanh biro coo tS)1i an loan tai chinh nay

4

CONG TY CO PHAN CHONG ICHOAN NGAN HANG CONG THIYONG VICT NAM S6 306 Ba Trieu, quit' Hai BA Tnrng Ha NQi, CHXHCN Viet Nam

THUYET MINH BAO CAO Ti' 14 AN TOAN TAI CHINH Cac thuyit minh nay a mot bi) phcin hop themh va can ducfc doe clang theri vat bcio coo ty le an town 1di chinh ken theo

1. THONG TIN KHAI QUAT

Hinh thirc so. hgru yen

Cong ty Co phin Ching khoan Ngan hang CEng thucmg Viet Nam (goi tat la ty") la c6ng ty co phan do Ngan hang TMCP Cong Thtrang Viet Nam ding veri cac co d8ng khac thanh lap tai Viet Nam theo Giay phep hoot dOng kinh doanh chimg khoan se 107/UBCK-GP ngay 01 thang 7 nim 2009 do iJy ban Chimg khoan Nha nu& cap v6i se yen dieu le ban dau la 789.934.000.000 VND. Ngay 30 than 10 nom 2015, Uy ban Chung khoan Nha nu6c da cap Gay phep dieu chinh s6 50/GPDC-UBCK tang von dieu le cua Cong ty len 837.303.380.000 VND.

Ngay 01 thang 7 nom 2009, CO phieu can Cong ty di ducrc chinh thtk giao dich ten Trung tam Giao dich Chung khoan Ha NOi (nay la Sa Giao dich Chung khoin HA N0i).

C8ng ty me cue C8ng ty la Ngfin hang TMCP C8ng thucmg Viet Nam.

Tong s6 nhan vien cue Cong ty tai ngay 30 thang 6 nom 2016 la 132 ngu6i (tai ngay 31 thang 12 nom 2015: 136 ngutri).

Nganh ngh6 kinh doanh va boat ding chinh

Cong ty hoat dOng trong rinh virc chimg khoan.

Hoot dung chinh cue Cong ty la moi gioi chimg khoan; to van tai chinh, hr van dau to chimg khoan; tu doanh chUng khoin; bio lash phat hanh chirng khoan; hru kj, chimg khoin va thuc hie'n cac nghiep va khac phi' hop vai quy dish cue phep luat dei veri ding ty clang khoan.

HQi d6ng Quin tri vi Ban T6ng Ulm d6c

Cac thanh vien cue HOi ding Quin va Ban Tong Giam dee Cong ty dd dieu hanh Cling ty trong ky va den ngay lap bio coo nay gem:

Rao ego tj, le an town tai chinh Tai ngay 30 than 6 neat 2016

ding Quin tr.'

Ong Ho Quang Vu Ong Kheng Phan Dirc BA Nguyen Thi Minh Fling Ong VO Anh Dirc Ong Nguyen 'Fran Mph Trung

Ban Tone Ghia! doc

Ong ICheng Phan Dirc BA Nguyen Thi Minh Hang Ong Nguyen Minh Giang Ba Phan Hai Sam

Chu tich Uy vien Uy vien Uy vien Uy vien

Tong Giam d6c Pho Tong Giam dee Pho Tong Giam d6c Ph6 Tong Giam d6c

5

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VICT NAM se 306 Ba Trieu, quail Hai BA Tnrng Ha Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO TY Le AN TOAN TAI CHINH (Tiep theo) Ccic thuyet minh nay la mot b¢ ph4n hop thanh va can drew d9c clang that vai bcio cao 13) le an wan tai chinh kern theo

2. CO SO LAP BAO CAO TY 14 AN TOAN TAI CH1NH VA MVC BICH sir DUNG

Ca se lap bao cao ts, 1? an Wan tai chinh va myc inch se citing

Bao cao ty' le an Man tai chinh kern theo ducir va trinh bay pht hop vai huang clan tai Thong tu so 226/2010/TT-BTC ("Thong to 226") ngay 31 thang 12 nam 2010 cita Be Tai chinh va Th6ng to s6 165/2012/TT-BTC ("Th8ng tu 165") ngay 09 thang 10 nam 2012 sea del be sung Thong tu se 226/2010/TT-BTC cOa BO Tai chinh ye quy dinh chi tieu an town tai chink, bien phip xi' ly dei vai cac to ch0c kinh doanh chi:mg khoan kh8ng dap Ong chi tieu an town tai chinh va cac quy dinh hien hanh c6 lien quan tai Viet Nam. Bao cao nay chi dtryc sir dyng de nOp cho cac ccr quan quan ly Nha nuac ce thim

A quyen.

Nam tai chink

Nam tai chinh cria Cong ty bit dau tir ngay 01 thang 01 va ktt thuc vao ngay 31 thang 12.

3. TOM TAT CAC CHiNH SACH LAP BAO CAO TY Lf AN TOAN TAI CHiNH CHU YEU

Sau day li nhung chinh sach chO yt'u duqc Cong ty ap dyng trong viec lap Bao cao ty' le an town tai chinh nay:

Tjr le vIrti kha citing

TS, IO von kha dyng cOa Cling ty ducir xic dinh theo quy dinh cfia Thong tu 226 nhu sau:

Ty an loan

Vhn khd dyng x 100% an khd dyng

Ting gid tri nii ro

Trong de, tong gia tri nii ro la tong cac gia tri nii ro thi trusting, rid ro thanh town va gia to riri ro hoat di:Mg.

V6n kha dyng

Von kha dyng la von chir se hau ce the chuyen del thanh tien trong yang chin mucri (90) ngay. Von kha dyng &Km dieu chinh tang them hoac giam trir theo htrang dln tai Dieu 5, 6 cOa Thong to 226.

Gia tri rid ro thi truing

Gia to nii ro thi trtrang la gia tri ttrcmg Ong viii mirc dO ton that c6 tht xay ra khi gia thi trtrang cOa tai san dang s6 heti bien dOng theo chieu huang bat Iqi. Gia tri thi lru&ng &Kir xic dinh theo quy dinh cOa Thong to 226 nhu sau:

Gid trj nil ro thi trudng = 11 thi rong x GM MI sun x He a rdi ro thi truing

Trong de vi the rang del vai met chimg khoan tai met thei ditm la so lacing chfing khoan ma Cong ty dang nam giOr, sau khi dieu chinh giam bet so cheng khoan cho vay va tang them str chimg khoin di vay phu hop vai quy dinh cOa phap luat.

Ban cao tj I? an Wan tai chinh Tai ngay 30 thang 6 nam 2016

6

1

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VICT NAM S6 306 BA Trieu, qua!' Hai Ba Trung Ha NOi, CHXHCN Viet Nam

THUYET MINH BAO CAO Ti' Le AN TOAN TAI CHINH (Tiep theo) Gsic thuyet minh nay la mOt 6'0 ph in hop thanh va cdn &or doc ctang thai vai bao ccio ty le an toan tai chInh kem theo

3. TOM TAT CAC CHINH SACH LAP BAO CAO TY LC AN TOAN TAI CH1NH CHU YEU Tip theo)

Gil tri rill ro thj tru*ng (Ti6p theo)

Cong ty khong xac dinh gia tri rui ro thi tru?mg cho cac chUng khoan, tai san sau:

• CO phieu quy;

• Chimg khoan phat hanh ben cac to chirc c6 quan he voi Cling ty;

• Chung khoan c6 thtri gian bi han the chuyen nhtrong con loi ten 90 ngay ke tir ngay lAp bao cao;

• Trai phieu, cac tong co no, giay tb c6 gia ten thi truOng tien to da dio han.

GM tai siin

Gia tai san &roc xac (firth theo nguyen tic dinh gia dtroc quy dinh tai Thong to 226 nhu sau:

STT Logi thi sin Nguyen tic dinh gill giao dich tren thj trutrog

Tibn va clic khoin fining dircrng tien, cong cg thj trierng Hen t?

I. Tien (VND) SO du tai khoan tai ngay tinh town

2. Ngoai to Gia tri quy dOi ra VND theo ty gia tai cac to chirc tin ding duce phep kinh doanh ngoai hoi tinh tai ngay firth torn

3. Tien girl ky han Gia tri tien girl cOng lAi chua ducfic that'll torn tai ngay firth town

4.

Tin phieu kho bac, h6i phieu ngan hang, thucmg phieu, chimg chi tien giri c6 the chuyen nhucmg, trai phieu va cac ding co thi tru&ng tien to chi& khau

Gia mua cOng v6i lAi ley ke tinh den ngay tinh town

Trii phi&

5. Trai phieu niem yet

- Gia yet binh quart ten he thong giao dich tai Sr Giao dich Chung khoan tai ngay giao dich gin 'that cOng lAi lily ke;

- Tnemg hop kh8ng ce giao dich nhieu ham hai (02) tuAn tinh den ngay tinh town, la gia tri Ion nhAt trong cac gia tri sau:

+ Gia mua cling !Ai lily ke;

+ Meth gia cOng 11i Illy ke;

+ Gia xac dinh theo phucmg phap nOi bO cua to chirc kinh doanh chting khoan, bao gOm ca lai lily ke.

Tire la: Max (Gia mua cOng lei Illy ke; Menh gia cOng lAi lily ke; Gia xac dinh theo phtrang phap nOi 130, bao gOm a lAi lay ke).

Bio csio ty l? an tohn thi chinh Tai ngay 30 thang 6 nam 2016

7

1

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIrCING VICT NAM SO 306 BA Trieu, titian Hai BA Thing Hi N6i, CHXHCN Viet Nam

THUYET MINH BAO CAO Ti' LC AN TOAN TAI CHINH (Tiep theo) Cac thuye't minh nay a mat ha phan h9p thanh va can duvec d9c dang theti vvi bao ccio tY le an loan lai chinh ken theo

3. TOM TAT CAC CHINH SACHI4P BAO CAO AN TOAN TAI CHINH CHU YEU (Tiep theo)

Gii trj rui ro thi truirng (Tiep theo)

Gid tai san (Tiip theo)

STT Logi thi sin

Trii phiL (Titp theo)

Nguyen tic djnh gii giao djch tren thj truirng

6. Trii phieu khong niem yet

La gii tri 16n nhat trong cac gii tri sau:

+ Gia yet (neu c6) tren cac N thong bao gii do t6 chin kinh doanh chang khoan Ira chan, cang lai lay ke;

+ Gii mua cling Ili lay ke;

+ Menh gii ceng Ili lay ke;

+ Gia theo quy djnh nei be caa to chin kinh doanh cluing khoan, bao gem ca lAi lay ke.

Tic 1k

Max (Gia yet (neu c6); Gia mua ceng lai lay ke; Menh gii Ong lai lily ke; Gia xac dinh theo phuang phip nei be, bao gem ca lai lay ke).

C$ phiiu

7. phieu niem yet tren S6 Giao dich Chang khoAn He Chi Minh

- Gia dung caa tai ngay giao dich gan nhat ngAy tinh town;

- Truing hqp khong c6 giao dich nhieu han hai (02) tan tinh den ngay tinh town, IA gia trj 16n nhat trong cac gia tri sau:

se Bich; + Gift tr i ' '

+ Gii mua;

+ Gii theo phuang phip nei be cua to char kinh doanh chang khoin.

Tic 1k

Max (Gii tri so sach; Gii mua; Gia xac Binh theo phuang phip nei b6).

8. Co phieu niem yet tren S6 Giao dich Chang khoAn HA Nei

- Gii giao dich birth pan caa ngay giao djch gin Mit ngAy tinh town;

- Tnrang hap khong c6 giao djch nhieu han hai (02) tan tinh den ngiy tinh toin, IA gii trj 16n nhat trong cac gii tri sau:

+ Gitt tri se sick;

+ Gii mua;

+ Gii theo phuang phip nei 136 cita to chile kinh doanh chang khoAn.

Tic IA:

Max (Gia tri se sich; Gii mua; Gii xac dinh theo phuang phip nei b6).

Bio cio ty it• an torn tai chinh Tai ngiy 30 than 6 nArn 2016

4

1

CONG TY CO PHAN CM:1'NC KHOAN NGAN HANG CONG THUONG VICT NAM So 306 BA Trieu, quAn Hai Ba Tnmg Ha Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO TY LC AN TOAN TAI CHINH (Tiep theo) Cac thztyk minh nay la mat by phan hap thanh va can attar dac clang that voi boo c6o tj le an tam tai chink kern theo

3. TOM TAT CAC CHINH SACH LAP BAO CAO Lt AN TORN TAI CHINH CHU YEU (Tiep theo)

Gid Iii riii ro thi truong (Tiep theo)

Gia tai san (Tap theo)

STT Logi di sin Nguyen tic dinh gig giao dich tren thi truong

a phieu (Tiep theo)

9. Co phieu cia C8ng ty dai chting dAng 14 giao dich bin he thongUpCom

- Gia giao dich binh quan caa ngay giao djch gAn nhat ngay tinh toan;

- Truing hop Meng co giao djch nhieu han hai (02) tuAn tinh den ngay tinh toan, la gig tri Ian nhAt trong cac gig tri sau:

+ Gia 1r1 s6 sach;

+ Gid mua;

+ Gia theo phucmg phap nei be cua to chic kinh doanh cluing khoan.

Tire la:

Max (Gid trj se sach; Gig mua; Gia xac dinh theo plurung phdp nei be).

10. Co phieu di ding ky' km tm ky nhe — china niem yet, china ding ky giao dich

- Gia tri trung birth clua tren bao gig caa trii thieu ba (03) ding ty clang khoan khonPP phai la ngutri c6 lien quart tai ngdy giao djch gin nhit trate thei diem tinh Wan.

- Tnrang hop khOng cO di bdo gig cia tei thieu ba (03) cong ty chang khoan, la gig tri IOn !that trong cac gig Ili sau:

+ Gia to cac bdo gig;

+ Gid cult ky bdo cao gAn nhit;

+ Gid Ili se sach;

+ Gia mua;

+ Gig theo quy dinh nei be cua to chic kinh doanh chimg khoan.

Tile la:

Max (Gig tir cac bdo gig; Gia caa ky bao cao gAn nhit; Gia tri so sach; Gig mua; Gia theo quy dinh nei b0 cua to chic kinh doanh chimg khoan).

11. CO phieu bi dinh chi giao dich, hoar hay niem yet hoc hay Clang ky giao dich

La gig tri lan nhit trong cac gilt tri sau:

+ Gia tri so sach;

+ Menh gilt;

+ Gia theo phircmg phdp nei be dm to chic kinh doanh chang khoan.

Tuc la:

Max (Gia trj so sach; Menh gilt; Gia xac dinh theo phucmg phip nei bO).

cao ts, lo an Win tai chink Tai ngay 30 thing 6 ram 2016

a

9

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VICT NAM s6 306 Ba Trieu, quan Hai Ba Tnrng Ha Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO TY L$ AN TOAN TAI CHINH (Tiep theo) Cac thuye't minh nay la mat ba phan hap thanh vet can dupe doc clang then vol bao cao tf, le an toan tai chinh kern theo

3. TOM TAT CAC CHINH SACH LAP BAO CAO TY Le AN TOAN TAI CHINH CHU YEU (Tiep theo)

Gil tri rrii ro thi truang (Tie!) theo)

Gid tdi sdn dip theo)

STT Lola tai san Nguyen tic djnh gil giao dich tren thj truang

C6 phieu (Tiep theo)

12. Co phieu cua ta chirc trong firth trang gili the, phi san

80% Gil tri thanhy, cal ca phieu d6 tai ngay lap bang can doi ke toan gan nhat, hoar gia theo quy duth net be cita to chtic kinh doanh chUng khoan.

13. Co phan, phAn von geop khac

La gia tri Ian nhit trong cac gia tri sau:

+ Gia trj s6 sach;

+ Gil mua/gia tri van gap;

+ Gil theo quy dinh nal be cita t6 chirc kinh doanh cluing khoan.

Tim la:

Max (Gil hi so slch; Gil mua/gil tri von g6p; Gil theo quy djnh nei be caa to chirc kinh doanh chtmg khoan).

Quy/C6 phieu dm COng ty du ttr chirng kholn

14. Quy deng dai thong

- Gil dang ctira oh ngay giao dich gAn rill& ngay tinh toan;

- Tnrang hop khong c6 giao dich nhieu hcm hai (02) tun tinh den ngay tinh toln la: NAV/1CCQ tai kj, bao cao gan nhat truck ngay tinh toin.

15. Quy thanh vien/Quy ma/Co phieu cart Cling ty dAu hr chang khoan phat hanh rieng le

Gil tri tai san rang NAV tren met don vi phAn von g6p/dcm vi chimg chi quy/c6 phieu tai icji bao cao gAn nhit trirac ngay firth Wan.

16. Cac trang hop khac Theo quy dinh Wei be caa to chac kinh doanh chting khoan.

Tai sin c6 dinh

17. Quyen sir dung dAt... Gil tri duor xlc djnh bai t6 chit djnh gia dec lAp do to chCrc kinh doanh chUng khoan lea chon.

18. Nha caa/vAt kien tnic bao gam ca cac hang muc xay dtmg ca ban da dang

Gil tri dtrqc xlc dinh bai to chirc djnh gia dec 1Ap do t6 chirc kinh doanh cluing khoan lua chon/chi phi xly dung co ban der dang luy ke.

19. Cac trang thiet bi, may m6c, phuang ti4m..

. . Gil tri can lat cua' tat san.

20. Cac tai san c6 dinh khac Gil tri duqc xlc dinh bai t6 chirc djnh gia dec 1$p do to chtic kinh doanh chting kholn lua chon.

Blo cfo ty le an toan tai chinh Tai ngay 30 thang 6 nam 2016

10

0.4

CONG TY CO PHAN CHITNG KHOAN NGAN HANG CONG THOING VICT NAM S8 306 Ba Trieu, quan Hai BA Tnmg Ha Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO TY Lt. AN TOAN TAI CHINH (Tiep theo) Cac thrryk mirth nay la mat by phdn hqp thanh va can dupy dQc dong then vai bao cao tY le an toan tai chinh kern theo

3. TOM TAT CAC CHINH SACH LAP BAO CAO TY LC AN TOAN TAI CH1NH CHU YEU (Tiep theo)

Gil tri rui ro thi tru*ng (Tiep theo)

He so nii ro thj truyYng

Hg so raj ro thj trtrartg dtroc xac dinh cho timg khoan muc tai san theo quy dinh cua Thong to 226 &rot trinh bay a Thuyet minh so 4.

GM 14 nil ro thi truckng tong them

Gin tri rid ro thi tnrtmg oh mai tai san xac dinh theo quy dinh tren day se phai dieu chinh tang them trong trirtmg hop t8 chile kinh doanh chirng khoan dAu to qua nhieu vio tai sin do, ngoai trir chimg khoin dang trong than gian bao lanh phat hanh theo hinh th(rc cam ket chic chin, trai phi& Chinh phu, trai phieu duqc Chinh phfi bio lank. Gin tri riri ro ducat dieu chinh tang theo nguyen tic sau:

• Tang them 10% trong truang hop gin tri cua khoan dAu to nay chiem ter 10% ten 15% V& chn so halt cua t6 chin kinh doanh chang khoan;

• Tang them 20% trong tratmg hqp gin tri cua khoan tau to nay chiem tir 15% tai 25% Von chu sa hitu cua to chtic kinh doanh chang khoin;

• Tang them 30% trong trtrang hop gin trj cua khoan dau to nay chiem tir 25% to len Wm chu str hitu cua chac kinh doanh chung khoan.

Cac khoan tirc, trai t(rc, gin trj quyen tru dal cua chting khoin (neu ce) hoac cO lai cho vay cua tien giri va cac khoin Wang &rang tier', cong cu chuyen nhuong, giAy t& co gin duqc diet' chinh tang them vio gin trj tai san khi xac djnh rAi ro thi truang.

Gil tri rid ro thanh toln

Gia trj nil ro thanh toan la gin trj tucmg ang vai mac de t6n thAt ce the xay ra khi doi tac kh8ng the thanh town dung hart hoac chuyen giao tai san &mg han theo cam ket. Gia tri rui ro thanh toan duac xac dinh khi ket tit& ngay giao dich cua cac hop thing, giao dich nhu sau:

Gil tri riri ro thanh toan trutc thtri han nhan chuyen giao chang khoan, tien va thanh ljf hop dOng, &roc xac djnh nhir sau:

Cia tri nil ro thank wan trust = He se; rid ro thank loan theo x Gia trj tai san tie'm tin nit ro thai hqn thanh tocin dal Mc thank loan

Nguyen tic xac djnh rAi ro thanh toan trust thin han tren day duor ap dung cho cac hop dong sau day:

- Tien giri co kj, han tai cac t6 chi= tin dung, cac khoan cho vay d8i vai cac t6 chic, ca nhan khac;

- Hop dong vay, maim chimg khoan phii hqp vai quy dinh cua phi!) Wilt;

- Hop dOng ban co cam ket mua lai chting khoan phi' hop vai quy dinh cua phlp lust;

- Hop dOng mua cd cam ket ban lai cluing khoan phu hop yen quy dinh cua phap lust;

- Hqp d8ng cho vay muakje quy chi:mg khoan phu hop vai quy djnh cua phip lust;

- Cac khoin phai thu, cac khoan phai thu khac va cac tai san khac co titm An rui ro thanh toan.

136i yeti cac khoan phai thu qua han, chang khoan chtra nhan chuyen giao citing han, ke ca chang khoin, tien chtra nhan duqc ter cac hop (king not tren, gia tri rh ro thanh toan qua alai han &roc xac dinh theo nguyen tAc sau:

Cid tri rrii ro thanh town qua = He so red ro thank, loan theo x Gia tri red san film an rrii ro that h¢n thanh toan thc'ri gian thank Nan

Sao clo tj io an toan tai chinh Tai ngay 30 thang 6 nam 2016

11

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIXONG VICT NAM SO 306 BA Trieu, quart Hai BA Tnrng HA NQi, CHXHCN Viet Nam

THUYET MINH BAO CAO TY Le AN TOAN TAI CHINH (Tiep theo) Cac thuyet minh nay la mot ba phan hop thanh va can dupe doe ding then vai bao coo tY le an toan tai chinh kern theo

3. TOM TAT CAC CH1NH SACH 1.4P BAO CAO TY LC AN TOAN TAI CHINH CHU YEU (Tiep theo)

Gil trj rui ro thaoh twin (Tiep theo)

He so rui ro thanh loan

He so raj ro thank Man theo doi tic ductt quy dinh tai Thong to 226 nhu sau:

STT D6i tac thanh tole cho te chin kinh doanh chirng kholn IM A nil ro thanh tofin

1. Chinh phi, cat t6 chiic phat hanh dutrc Chinh pha bio lank BO Tai chinh bio lanh, Ngan hang Nha nu ac, Chinh phti va Ngin hang Tnmg trong cat mrac thuOc khrSi OECD; Uy ban Nhan din tinh, thanh phi trirc thuOc Trung uang

0%

2. S6 Giao dich ChCmg khoin, Trung tam Ltru 14 Chang khoan 0,8%

3. T6 chat tin ding, to chac tai chinh, to chin kinh doanh chang khoan thanh lap a cat ntrac thuOc kh6i OECD va cr5 he so tin nhiem dap img cat diet' kien khac theo quy dinh nOi b() ciia to chin kinh doanh chang khoan

3,2%

4. TO chic tin dtmg, to chat tai chinh, to chat kinh doanh chimg khoan thanh lap ngoii cat mat OECD; hoac thanh lap tai cat nuot thuOc kh6i OECD va khong dap img cat dieu kien khac theo quy djnh nOi No curt to chat kinh doanh chang khoan

4,8%

5. TO chat tin chmg„ to chat tai chink to chic kinh doanh chang khoan thanh lap va hoot dOng tai Viet Nam

6%

6. Cat to chat, a nhan khac 8%

He se ran ro thanh town theo then gian duot quy djnh toi Thong to 226 nhu sau:

STT Thiri gian qul bun thanh toin, chuyin giao chirng kholn Hg se riii ro

1. 0 - 15 ngay sau thin han thanh Man, chuy6n giao chting khoan 16%

2. 16 - 30 ngay sau thin han thanh Man, chuyen giao chang khoan 32%

3. 31 - 60 ngay sau Mai han thanh town, chuyen giao chting khoan 48%

4. Tir 60 ngay tra di 100%

Thai han thanh toan/nhan chuyen giao chang khoan la T+3 (dOi vai co phieu niem yet), T+1 (di veri trai phieu niem yet); hoac T+n (d6i vai cac giao dich thha thuan ngoii he thong giao dich, trong d6 n theo thaa thuan caa hai ben).

Blo cao ty 1e an toil] tai chinh Tai ngay 30 thong 6 nAm 2016

12

1

CONG TY CO PHAN CHirNG KHOAN NGAN HANG CONG THUONG VICT NAM So 306 BA Tri'eu, quill Hai BA Tnrng HA Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO TY Le AN TOAN TAI CHINH (Tiep theo) Cac thwyet minh nay la mat b'a phan hop thanh vet can dupe doe clang then vii bao cao tY le an town tai chinh kern theo

3. TOM TAT CAC CHINH SACH LAP BAO CAO TY L>r AN TOAN TAI CHINH CHU YEU (Tiep theo)

Gia tri rui ro thanh twin (Tiep theo)

Giti tri tai san tam am nil ro thanh loan

Gici trj tai san tam an nil ro thanh town trong hag dOng vay, cho vay cluing khocin, giao clich kj, guy, giao djch mua ban 10

STT Lodi hinh giao dich Gii tri tai sin tiem in nil ro thanh Win

L Tien geri cif) ky hail, khoin tien cho vay khong co Mi sun bit° dam

Toan b0 gia tri khoan cho vay

2. Cho vay chimg khoin Max {Gia tri thi tru?mg can hqp ding - Gin tri tai san darn bao (neu c6),0}

3. Vay chUng khoin Max (Gia tri tai san dim bio - Gii tri thi trutrng can hqp ding,0)

4. Hqp diNng mua chfrng khotm c6 cam ket bin

. 101

Max {Gia tri Nip ding tinh theo gii mua - Gia tri thi tru2mg dm hqp ding x (1 - he so rid ro thi trtremg),0}

5. Hqp ding ban chting khoin ci cam ket mua 1141

. Max {Gin tri thi tnemg can hop ding x (1 - hO s6 rid ro thi throng) - Gia WI hqp ding tinh theo gii ban,0}

6. Hqp ding cho vay mua kjf quy (cho khach hang vay mua chting khoin)/Ck th6a thub kinh to ci cling bin chit

Max (S6 du nq - Gii tri tai san dam bao (neu c6),0)

SO du nq bao gom gia tri khoin vay, lai vay NIA cac loci phi.

Tnrimg hqp tai san bao dim can khach hang khong c6 gia tham khao theo thi truing, thi dtrqc xic dinh theo quy dinh nOi bq cua to chi= kinh doanh chang khoin.

BA° cio ty It' an toan tai chinh Tai ngay 30 thing 6 nam 2016

13

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VICT NAM SO 306 Ba Tri'eu, quart Hai BA Tnrng Ha NOi, CHXHCN Viet Nam

THUYET MINH BAO CAO Ti' Le AN TOAN TAI CHINH (Tiep theo) Ccic thuyb minh nay a mot ba phan hop thank va can clout doc cleing theri vii bcio cao ty le an loan tai chinh kern theo

3. TOM TAT CAC CHINH SACH LAP BAO cAo Ti' Le AN TOAN TAI CHINH CHU YEU (Tiep theo)

Gia tri rtii ro thanh than (Tiep theo)

GM tri Mt san dm an rui ro thanh loan (Thip theo)

Gia tri tai san tiem an rui ro trong hoot clOng giao dich chring khoan

STT Thin gian Gil tri tai san tiem an rui ro

A - 0 i vOl cac giao filch ban chtimg khoan (ben ban la t6 chat kink doanh chirng kholn ho#c khach hang dm t6 chirc kinh doanh chirng khoan trong hoat dung mai gitri)

1. Tnrac thai han ratan thanh town 0

2. Sau thtri han nhan thanh town Gia tn thj trtrang ctia Hqp ding (trong trtrang hop Gia thi twang thap han Gia giao dich)

0 (trong truang hqp Gia thi trong cao han Gia giao dich)

B - DOI vii cac giao dich mua cluing khoan (ben mua la a chirc kinh doanh chirng kholn hoac khach hang cfia di chat kinh doanh cluing khoan)

1. Tnrdrc thlii han nhan chuyen giao chUng khoin

0

2. Sau thtri han nhan chuyen giao chang khoan

Gia tri thi truing caa Hqp ding (trong truang hqp Gia thj trutmg cao han Gia giao dich)

0 (tong trutmg Nip Gia thj inking cao han Gia giao dich)

Thtri han thanh toan/nhan chuyen giao chimg khoan la T+3 (d6i vii c6 phieu niem yet), T+1 (dui vii trai phieu niem yet); hoac T+n (d6i vai cac giao dich them thuan ngoai he thong giao dich, trong d6 n theo thoa thuan caa hai ben).

Gib tri tai san tiem an nii ro thanh man cleii vii cac khoan phcii thu, trai phi& da ciao hon, cac cong crc ng rid ciao hgn: M giti tri khoan phcii thu tinh theo menh giq cong them cac khocin !di chwa dupv thanh man, chi phi co lien quan va frit cli khoan thanh Man dd thur nhdn truck do (neu co).

Gidm trir gib tri MI son dm tin rrii ro thanh login

Cong ty duqc dieu chinh giam trir phan gia tri tai san bao dam caa dui tac, khich hang khi xac djnh gia tri tai san tiem An nil ro thanh town quy dinh tai khoan 1 Dieu 9 caa Thong to 226 trong trutmg hqp cac hqp ding, giao dich nay dap ling day da cac dieu kien sau:

a) D6i tac, khach hang c6 tai san bao dam thuc hi'e'n nglikt vg caa mirth va tai san bao dam la nen, cat khoan ttrcmg ducmg tien, giAy ttr c6 gia, cong cy chuyen nhuqng tren thi tnrtmg nen te, clang khoin film yet, clang ky giao dich tren SO Giao dich Cht'mg khoan, trai phieu Chlnh pha, trai phieu duqc I36 Tai chinh bao lanh phat hanh;

1

Bao cao ty le an tan tai chinh Tai ngay 30 thing 6 nam 2016

14

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIAING VItT NAM So 306 BA Trieu, quan Hai BA Tnrng Ha Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO Le AN TOAN TAI CHINH (Tiep theo) Ccic Maya: minh nay la mat ba phan hop thanh va can chew (Arc clang Choi vbi boo cao le an toan tar chinh kern theo

3. TOM TAT CAC CHINH SACH LAP BAO CAO TY Lt AN TOAN TAI CHINH CHU YEU (Tiip theo)

Gil trj rai ro thanh toil) (Tiep theo)

Warm frit gill trj tai san tiem an rai ro thanh toan (Trip theo)

b) TO chirc kinh doanh chimg khoan c6 quyen djnh doat, quail ly, sir dung, chuyen nhiging tai san bio dam trong trtdmg hop doi tac khang thuc hien nghia vu thanh toan day da va dung thtri han dA thea thuan tai cac hop d6ng.

Gil tri tai san bao dam duoc giam trir duoc xlc dinh Way sau:

Gia trj tai san bcio dam = Khai hrom tai san x Gici Lai san x (1- He so rui ro thj trueing)

Gib tai san duoc xcic djnh theo nguyen irk quy djnh cria Thong tu 226 duoc trinh bay et Thuyet minh so 3.

He se; riii ro thj truriwg duoc xac djnh theo quy djnh cria Thong to 226 duoc trinh bay er TInlyEt minh se; 4.

Glans trit gia trj rui ro thanh loan

Gil to rui ro thanh town phai duoc dieu chinh tang them trong cac trutmg hop sau:

a) Tang them 10% trong truang hop gia trj khoan cho vay doi vai met to ch6c, ca nhan va nh6m t6 ca nhan lien quan (neu co), chiem tit 10% ten 15% V6n cha sa hiru;

b) Tang them 20% trong truang hop gia to khoin cho vay d6i vai met t6 chirc, ca nhan va nhom to chat, ca nhan lien quan (neu c6), chiem tir 15% tai 25% VtOn chit sa heru;

c) Tang them 30% trong tuang hop gia tri khoan cho vay d6i vai met to chac, ca nhan va nham t6 chat, ca nhan lien quan (neu c6), hoac met ca nhan va cac ben lien quan tei ca nhan do (neu ce), chiem tir 25% VOn chit sa hau tra len.

Gil trj riii ro hoat dung

Gici 1,1 rui ro hoot dOng: la gia tri tucmg ting vai mac de ton that c6 the xay ra do 16i k$ thuat, 16i he thong va quy trinh nghiep vii, 16i con ngtrai trong qua trinh tic nghiep, hoUc do thieu von kinh doanh phat sinh ter cac khoan chi phi, to tir hoat deing dau tu, hoac do cac nguyen nhan kWh quan khac.

Rai ro hog dOng caa tO chirc kinh doanh chimg khoan duqc xic dinh bang 25% chi phi duy tri hog Ong caa tO chirc kinh doanh chimg khoan trong yang mtrai hai (12) thang lien Ice Wilt tai thing gAn nhat, hoUc 20% Vim phip dinh theo quy dinh caa phap lust, toy thuetc vao gia trj nap 16n han.

Chi phi duy tri hoat dOng caa to chat kinh doanh chimg khoin duoc xlc djnh bang tong chi phi phat sinh trong ky, trir di:

a) Chi phi khiu hao;

b) Dir phong giant gia dau tu ngin han;

c) Du phang giam gia dau to (Lai han;

d) Du phang phai thu kh6

Bao ego q le an town tai chinh Tai ngay 30 thang 6 nam 2016

tiCH

DE

VII

15

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIeT NAM S6 306 Ba Trieu, quart Hai Ba Tnmg Ha Nei, CHXHCN Viet Nam

THUYET MINH BAO CAO Ti' Le AN TOAN TAI CHiNH (Tiep theo) Cac thuyi't minh nay la mat ba phdn hop ihanh va can claw doc dang that vat bcio ccio i le an town tai chinh kern theo

4. GIA TRI RUI RO THi TRU(1NG

Don vi: VND

He so Cic hang muc diu tw tai ngay 30 thing 6 nim 2016 rai ro Quy mo rut ro Gil tri nil ro

(1) (2) (3)=(1)x(2) I. Tien vi cic khoin tinrog throng tien, cong cy thj

tru&ng tien to

1. Tien 0% 61.920.154.055

2. Cac khoan ttrcmg ducmg tien, tien girl c6 han 0% 5.000.138.889

3. Gil), to c6 gii, cong cg chuyen nhucmg tren thi 0% 102.913.333.334 trueng tien tg

H. Trii phieu Chinh ph&

1.1 Trai phieu Chinh phi, Trai phieu Chinh phi ac nu& 3% 4.001.960.002 120.058.800 thuec khei OECD hoc duet bac) linh bat Chinh phi hoc Ngin hang Trung ucmg cua cac nuerc tin* khei nay, Trai phieu duet phit hanh bed cac to chic quec to IBRD, ADB, IADB, AfDB, EIB va EBRD

III. Trii phieu doanh nghitp

1. Trii phieu khong niem yet c6 thtri gian di° han con 25% 200.000.000.000 50.000.000.000 lai dueri 1 nim, ke ca trai phieu chuyen del

2. Trai phieu khong niem yet c6 thal gian dao han tir 1

30% 208.338.888.888 62.501.666.666 tai 5 nam, ke ca trai phieu chuyen dei

IV. Co phieu

1. Co phieu phe thong, co phieu tru dai cia cac to chic

10% 1.766.470.900 176.647.090 niem yet tai S6 Giao dich Ching khoan Thant' pile Ho Chi Minh; thing chi quj, ma

2. Co phieu phi) thong, co phieu uu dii cia tic to chic 15% 1.153.265.300 172.989.795 niem yet tai Ser Giao dich Ching khoan Ha Nei

3. Co phieu phi thOng, co phieu tru dii cia cac cong ty 20% 85.858.143.000 17.171.628.600 dai thing chua niem yet, ding 4 giao dich qua he thong UpCom

4. Co phieu phe thong, co phieu tru dal cia cat cong ty 30% 84.306.302.040 25.291.890.612 dai thing di ding kj, km ky, nhung chua niem yet hoc ding 4 giao dich; co phieu dang trong dcrt phat hanh Ian du (IPO)

5. Co phieu cia cac cong ty dai thing khac 50% 34.631.670.254 17.315.835.127

V. Chtimg khoin bj han the giao dich

1. Ching khoan bi hay niem Ot, hiy giao dich 50% 3.173.253 1.586.627 VI. Rai ro Ling them

Ma thing khoan

1. Trai phieu Phi Gia 20% 62.501.666.666 12.500.333.333

2. Till phieu BANA 20% 50.000.000.000 10.000.000.000

A. TONG GILA TR! RUI RO TH1 TRUONG (A= 1+114411+1V+V+VI) 195.252.636.650

Bio cao ts, If an tan tai chinh Tai ngay 30 thing 6 ram 2016

k7

N

16

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIIONG VICT NAM s6 306 Ba Trieu, quill Hai BA Trung HA NOi, CHXHCN Viet Nam

THUYET MINH BAO CAO TY Le AN TOAN TAI CHINH (Tiep theo) Cac awe: mink nay la mOt by phan Op thank va can duvc dpc (king then voi bcio cao tY re an loan tai chinh kern theo

5. GIA TRI RUI RO THANH TOAN Dan v: VND

Gil trj rid ro Lovi hinh giao djch (5) (6) Tang gil trj rid ro

I. Rai ro truirc th?ri hvn thanh Loin

1. Tien giri c6 kY han, cac khoin Wen cho vay khong c6 tai sin bio dim va cic khoin phai thu tir hog d6ng giao djch va nghiep vii kinh doanh chling khoin

7.139.863.126 246.277.117 7.386.140.243

II. Rai ro qui thiri hvn than!) loin

Thiri gian qui kin H so rui ro Quy mO rii ro Gil trj rai ro 1. Tir 60 ngay tra di 100% 407.895.000 407.895.000

HI. Rid ro ting them

Chi tit theo tirng dal tic Mut Ong them Quy mo rai ro Gil trj rai ro

1. Chting chi tien girl Ng& hang TMCP Viet 10% 102.913.333.334 617.480.000 Nam Thinh Vtrung

B. TONG GIA TRI RUI RO THANH TOAN (B =1+11+111) 8.411515.243

(5) Gil tri rai ro thanh toln dal yen Ti chirc tin dvng, to chirc tai chinh, t6 chirc kinh doanh cluing kholn thanh lip va hog dOng tai Viet Nam;

(6) Gil tri nil ro thanh toln dui %Teri cic to chtic, cl nhan khlc.

6. GIA TRI Ri11 RO HOAT DQNG 5i

Gil trj i

VND 11

I. Tang chi phi host Ong phit sinh trong yang 12 thing 149.208.073.288

II. Cic khoin giim trir khoi tang chi phi 22.504.275.466

1. Chi phi khan hao 2.914.034.351

2. Dv phong giim gii tu chirng kholn ngin han 20.855.872.914

3. Dv phong giim gii dau tu thing khoin (Jai hp (1.265.631.799)

HI. Tang chi phi sau khi giim Irk (III = I — II) 126.703.797.822

IV. 25% Tang chi phi sau khi giim trir (IV = 25% III) 31.675.949.456

V. 20% Van phip djnh caa to chic kinh doanh chirng khoin 60.000.000.000

C. TONG GIA TRI RUl RO HOAT DQNG (C=Max (IV, V}) 60.000.000.000

Blo cio ty Ie an town tai chinh Tai ngay 30 thing 6 nAm 2016

17

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THISONG VICT NAM SO 306 BA Tri6u, quAn Hai BA. Thing Ha N6i, CHXHCN Vi6t Nam

THUYET MINH BAO CAO TY LC AN TOAN TAI CHINH (Tiep theo) Ccic Maya: minh nay la mat ba phan hop thanh va can dupe doc clang theri voi bcio coo tY le an town tai chinh kern theo

7. VON KHA DUNG Don VND

STT Nii dung Van khi dyng

Van khi dyng Khoin giim trir Khoin tang them

Bio cio ty It' an tohn tai chinh Tai ngay 30 than 6 nom 2016

A. Nguan van chi s8 bun

1. V6n chit s6 htru khong bao gom c6 phAn tru dii hoin I i (neu co)

2. ThAng dtr von c6 phlin

3. Co phi6u quy

4. Quy dtr tril b6 sung von dieu 16

5. Quy dtr phong tai chinh

6. Lqi nhuan lay ice va Igi nhuAn chua phin phoi trunk khi trich lAp cac khoan dtr pheng theo quy djnh cita phip luat (i)

7. Toin phAn giam di hoc tang them caa cac chang khofin tai chi tieu dan to tai chinh

1A. Tong

B. Thi sin ngin hgn

1. Cdc khoon phdi thu ngin hgn

1. Tri truoc cho nguod ban

2. Cac khoin phai thu khdc

II. Hang ton kho

III. Tai son ngtin hpn khdc

1 Chi phi tra truac ngin han

2. Tii sin ngin hitn khdc

1B. Tang

837.303.380.000

6.223.512.734

(255.742.104)

21.344.586.736

21.344.586.736

157.413.960.331

- 27.486.865.610

18.784.263.317

1.043.374.284.433 27.486.865.610 18.784.263.317

11.867.112.391

7.903.527.611

- 3.963.584.780

74.691.957

550.587.609

550.587.609 -Y

- 12.492.391.957

C. Thi sin dhi hyn

I. Teti son co tlinh 47.281.455.819

II. NU son dai hgn khdc 20.592.040.598

1C. Tang 67.873.496.417

VON KHA DUNG = IA-1B-1C 954.305.793.766

18

157.413.960.331

:107 -C • T C.' CONG TY •0 „. •

• Co.PHAN * CHIJNG H

NGAN • CONG T Lid "7/ V10- 'A

n Hai • g phong Kt twin

Thi Thu Dung Ph6 phonf Phong Kiem soat npi b(I

Khong Phan Dire T6ng Giam d6c

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THU'ONG 'VICT NAM SO 306 BA Tri'0, quAn Hai Ba Tnrng Ha NOi, CHXHCN Vi'e't Nam

THUYET MINH BAO CAO TY Lt AN TOAN TAI CHINH (Tiep theo) Cric thuyk mink nay la mat ba phan hqp thanh va can chew cloc clang then von boo coo ty., le an town tai chinh kern theo

7. VON KHA DUNG (Tiep theo)

(i)

Lqi nhuAn chua phan ph6i truck khi trichlAp cac khoan dkr phong theo quy dinh cua phap lutit

30/6/2016 VND

Lqi nhuin Ifiy ke va lyi nhu4n sau thue china phan phi

COng so dir cric Moan dy phong

Dv phong &In gia dAu to ngin han va dai han

129.927.094.721

27.486.865.610

27.486.865.610

Ha Arai, ngay 15 thcing 8 nam 2016

Brio clic, tS, rg an tan tai chInh Tai ngay 30 than 6 nom 2016

19

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