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![Page 1: Deloitte. - Vietstockstatic2.vietstock.vn/data/HOSE/2016/BCTC/VN/NAM/BID_Baocaotaichinh_2016_Kiemtoan...NGAN HANG THUONG MAl copHAN BAu TlfVA pIlAT TRIEN VIET NAM Thap BIDV, 35 Hang](https://reader033.vdocuments.net/reader033/viewer/2022041622/5e3fc9892825e93b2c338899/html5/thumbnails/1.jpg)
IIII
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Deloitte.
NGAN HANG THlIO'NG M~I CO PHAN f)AU ruvA PHAT TRIEN VIeT NAM
(Thanh I~p tei nuacCQng hoe Xa HQi ChU nghia'Vi~t Nam)
BAo cAo TAl CHiNH HOOPNHATf)A f)UOOCKIEM ToANCho nam tai chinh ket thucngay 31 thang 12narn 2016
Du'Q'cI~p theo CC3c Chuan rnuc ke tcan, che 09 ke toan ap dunqcho cac to chirc tin dunq tal Vi~t Nam va cac quy dlnh phap 1'1co lien quan oen viec I~p va trlnh bay bao cao tai chinh
![Page 2: Deloitte. - Vietstockstatic2.vietstock.vn/data/HOSE/2016/BCTC/VN/NAM/BID_Baocaotaichinh_2016_Kiemtoan...NGAN HANG THUONG MAl copHAN BAu TlfVA pIlAT TRIEN VIET NAM Thap BIDV, 35 Hang](https://reader033.vdocuments.net/reader033/viewer/2022041622/5e3fc9892825e93b2c338899/html5/thumbnails/2.jpg)
II
NGAN HANG 1'IIUONG MM copHAN BAu TlI"vA pIlAT TRIEN YIlT NAMThap BillV, 35Hang vet, HoanKi~mHa N{)i,CHXHCN Vi~tNam
IIII MVCLVC
INQIDUNG TRANG
II
BAo cAo eOA BAN DIEU HANH 1-2
3-4
-;::
5-7 /
'F
8 I
~"~
9 - 10"
~\)GY
11- 60 IGflaW:\\11
~0-41~
BAo cAo KIEM ToAN DOC L&»
IBANG cAN 001 ICEToAN HOP NHAT
BAo cAo ICETQuA HO~T DONG KINH DOANH HOP NHAT
II
BAo cAo LVU CHUYEN TIEN n;: HOP NHAT
THUYET MINH BAo cAo TAl CHINH HOP NHAT
IIIIIIII
_I
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NGAN HANG THUONG MAl copHAN BAu TlfVA pIlAT TRIEN VIET NAMThap BIDV, 35 Hangvei, Hofut Kiem .Ha NQi, CHXHCN Vi~t Nam
BAo eAo eVA BAN DrEU IIANH
Ban Di~u hanh Ngan hang Thirong mai cA ph§n Dc1utu va PMt trien Vi~t Nam (goi tAt la "Ngan hang") d~trinhbao cao nay cung voi Bao cao tai chinh hQP obit cua Ngan hang cho namtai chinh kSt thuc ngay 31 thang 12 nam2016.
Hoi dAngQuan tri
Cac thanh vien cua HQi dAng Quantri trong nam tai chinh va dSn ngay I~p bao cao nay g6m:
I Ong Trc1nBic Ha
Ong Trc1nAnh Tuin
IOngPhan DircTil
Ong Nguysn Huy Tua
Ong To Ngoc Hung
Ong Trc1nThanh Van
Ong Le Dao Nguyen
Ba Le Th! Kim Khuyen
Ba Phan Thi Chinh
Ba Nguy~n Th! Kim Thanh
Dng Ngo Vlin Diing
Dng HuYnh Nam Dung
Ong Nguy~n PhuO'c Hoa
Dng D~ng Xuan Sinh
Ong Nguy~n Van LQc
Ban KiSm soatI
CM tich (Thoi gift clnrc V\I tir ngay 01 thang 9 nam 2016)
Dy vien phu trach di~u hanh hoat dQng cua HQi d6ng Quantri
(Nhan nhiemV\I tir ngay 01 thang 9 nam 2016)
Uy vien
Uy vien
Dy vien dQC I~p
Dyvien
Dy vien (Thoi gift chirc V\I tir ngay 01 thang 5 nam 2016)
Dy vien
Dyvien
Dy vien (Thoi gift chirc V\I tir ngay 01 thang 4 nam 2016)
Dyvien
Dy vien (Thoi gift chirc V\I tir ngay 29 thang 01 nam 2016)
Dy vien (Thoi gift chirc V\I tir ngay 29 thang 01 nam 2016)
Dy vien
Dyvien
~.~
COlACH HIOE~VIE'
.~
""]
,I
"
TruOng Ban Ki~m soat
Thanh vien chuyen Wch
Thanh vien chuyen Wch
Cac thaob vien cua Ban Ki~m soat trong nam tai chinh va dSn ngay I~p bao cao nay g6m:
Ba VO Bich Ha
Ong Cao Cll Tn
Ba Nguy~n Thi Tam
Ban Bi~u banb va K~ toan tnnhlg
Cac thanh vien cua Ban Di~u hanh va K€ toan truOng trong nam tai chinh va dSn ngay I~p bao cao nay g6m:
II
Ong Phan Dirc Til
Dng Quach Himg Hi~p
Ong Ph~ Quang Timg
Ong Trc1nL\lc Lang
Ong Le Trung Thanh
I
TAng Giam d6c
Pho TAng Giam d6c
Pho TAng Giam d6c (Thoi gift chircV\I tir ngay 08 thang 6 nam 2016)
Pho TAng Giam d6c
PhO TAng Giam d6c
![Page 4: Deloitte. - Vietstockstatic2.vietstock.vn/data/HOSE/2016/BCTC/VN/NAM/BID_Baocaotaichinh_2016_Kiemtoan...NGAN HANG THUONG MAl copHAN BAu TlfVA pIlAT TRIEN VIET NAM Thap BIDV, 35 Hang](https://reader033.vdocuments.net/reader033/viewer/2022041622/5e3fc9892825e93b2c338899/html5/thumbnails/4.jpg)
NGAN HANG TWONG ~ CO pHANDAu TU vA pIlAT TRIEN VI¥T NAMThap BillV, 35 Hang vet, Hoan KiemHa NQi, CHXHCN Vi~t Nam
BAo eAo eVA BANtutu IIANH (Ti~ptheo)
Ban Dieu banb vaKe toan tnrOng(Ti@ptboo)
Ong Trio Xuan Hoang
OngNguy~n Thien Hoang
OngTrio Phuong
Ong Doan AM Sang
OngLe Kim Hoa
Ong Le Ngoc Lam
BaT~ThiH~
PM T6ng Giam d6c
PM T6ng Giam d6c (B6 nhiem ngay 01 thang 6 nam 2016)
Pho T6ng Giam d6c
Pho T6ng Giam d6c
PM T6ng Giam d6c
PM T6ng Giam d6c
K~ toan tnrong (B6 nhiem lai ngay 01 thang 6 nam 2016)
TKACH Nlll~M CVA BAN DiEU uANu
Ban Di~u hanh Ngan hang co trach nhiem l~p Bao cao tai chinh hop nhdt phananh mQt each trung thuc va hop ly
tinh hinh tai chinh hop nhAt cua Ngan hang tai ngay 31 thang 12 nam 2016 ciingnlnr k~t qua hoat dQng kinh
doanh hop nhAtva tinh hinh hru chuyen ti~n t~ hop nhAt cua Ngan hang cho nam tai chinh k~t thuc cimg ngay phil
hgp vOi chuftn mgc k~ toan, ch~ dQ k~ toan ap d\lDg cho cac t6 chirc tin d\lDg ~i Vi~t Nam va cac quy dinh pbap
ly co lien quan d~n vi~c l~p vatrinh bay bao cao tai chinh hgp nhAt. Trong vi~c l~p Bao cao tai chinh hgp nhAt
nay, Ban Di~u hanh dUQcyeudu pbai:
• Lga chQn cac chinh sIkh k~ toan thich hgp va ap d\lDg cac chinh sach do mQt cach nhAt quan;
• Duara cac xet doan va U<1Ctinh mQt cach hgp ly va th~ trQng;
• Neu ro cac nguyen tic k~ toan thich hgp co dUQctuan thll hay khong, co nhihlg ap d\lDg sai l~ch trQng y~u
cAndUQccong b6 va giai thich trong Bao cao tai chinh hgp nhdt hay khong;
• L~p Bao cao tai chinh hgp nhAt tren co su ho~t dQng lien t\lc trir truimg hgp khong th~ cho ring Ngiinbang se
ti~p t\lc ho~t dQng kinh doanh; va
• Thi~t k~ va thgc hi~n h~ th6ng ki~m soat nQi bQ mQt cach hfru hi~u cho m\lc dich I~p va trinh bay Bao cao tai
chinh hgp nhAt hgp Iy nh~m h~n ch~ ruiTO va gian l~n.
\12
.,.
Ban Di~u hanh Ngiin hang chiu trach nhi~m dam bao ring s6 ke toan dugc ghi cbep mQt cach phil hgp d€ phan
anh trung thgc va hgp Iy tinh hinh tai chinh hgp nhAt cua Ngan hang u bAtIcy thm di€m nao va dam bao ~ng Bao
cao tai chinh hgp DhAttuan thu chuAn mgc ke toan, che dQk~toan ap d\lDg cho cac t6 chuc tin d\lng ~i Vi~t Nam
va cac quy dinh pMp Iy co lien quan d~n vi~c I~p va trinh bay bao cao tai chinh. Ban Di~u hanh cling chiu trach
nhi~m dam bao an toan cho tai san Clla Ngan bang va th1!c hi~n cac bi~n phap thfch hgp d€ ngan ch~n va pMt hi~n
cac hanh vi gian I~ va sai ph~m khac.
Ban Di~u hanh xac nh~n r~ng Ngiin bang da tuan thll cac yeu du neu tren trong vi~c I~p Bao cao tai chinhhgp
nhAt.
~qll:Jfi;ft]n HoangPM TAng Giam d6c(Theo Thu Uy quy~n s68629/QD-BIDV ngay 26 thang 10nam 2016 clla T6ng Giam d6c)
Hll N(Ji, ngily24 thimg 3 niim2017
2
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Deloitte. Cong ty TNHH Deloitte Vi~t NamTang 12A, Toa nha Vinaconex,34 Lang H9, P. Lang H9,Q. Dong Da, Ha NQi, Vi~t NamDi~n thoai: +844 6288 3568Fax:+844 6288 5678www.deloitte.com/vn
56':.:{Of /VNIA-HN-8C
BAO CAO KIEM TOAN f)OC L~P
Kinh qui: Cae Co dongHQi dong Quim tr] va Ban Oi"eu hanhNgan hang Thu'dng mal Co phan Oau tu' va Phat trien ViE;t Nam
Chung toi da kiem tcan Bao cao tai chfnh hop nhat kern theo cua Ngan hang Thu'dng mal Co phanDau tu va Phat trien Vi~t Nam (99i tat 121"Nqan hang"), du'Q'c I@pngay 24 thanq 3narn 2017, tu'trang 05 den trang 60, bao gam Bang can doi ke toan hop nhat tal nqav 31 thang 12 nam 2016,Bao cao ket qua heat dQng kinh doanh hop nhat, Bao cao luu chuyen tien t~ hop nhat cho narn taichinh ket thuc cung ngay va Ban thuyet minh Bao cao tai chfnh hop nhat.
Trach nhiE;m cua Ban Oi"eu hanh
Ban Dieu hanh Ngan hang ch!u trach nhi~m ve vi~c I@pva trlnh bay trung thl/c va hQ'p 1'1Bao cao taichfnh hQ'pnhat cua Ngan hang theo chuan ml/c ke toan, che dQ ke toan ap dl,mg cho cac to chuc tfndl,lng t<;liVi~t Nam va cac quy d!nh phap 1'1co lien quan den vi~c I@pva trlnh bay bao cao tai chfnhhQ'p nhat va ch!u trach nhi~m ve kiem soat nQi bQ ma Ban Dieu hanh xac d!nh 1.3can thiet de dambao cho vi~c I@pva trlnh bay Bao cao tai chfnh hQ'pnhat khong co sai sot tr9ng yeu do gian I@nho~cnham I~n.
Traeh nhiE;m eua Kh~mtoan vien
Trach nhi~m cua chung toi 103du'a ra 'I kien ve Bao cao tai chfnh hQ'p nhat dl/a tren ket qua cua cUQckiem toano Chung tOi d§ tien hanh kiem toan theo cac chuan ml/c kiem toan Vi~t Nam. Cac chuanml/c nay yeu cau chung toi tuan thu chuan ml/c va cac quy d!nh ve d<;loduc nghe nghi~p, I@pkehO<;lchva thl/c hi~n cUQc kiem toan de d<;ltdu'Q'csl/ dam bao hQ'p1'1ve vi~c li~u Bao cao tai chfnh hQ'pnhat cua Ngan hang co con sai sot tr9ng yeu hay khong.
Cong vi~c kiem toan bao gam thl/c hi~n cac thu tl,lC nham thu th@p cac bang chung kiem toan ve cacso li~u va thuyet minh tren Bao cao tai chfnh hQ'p nhat. Cac thu tl,lC kiem toan du'Q'c II/a ch9n dl/atren xet doan cua Kiem toan vien, bao gam danh gia rui ro co sai sot tr9ng yeu trong Bao cao taichfnh hQ'p nhat do gian I@nho~c nham I~n. Khi thl/c hi~n danh gia cac rui ro nay, Kiem toan vien d§xem xet kiem soat nQi bQ cua Ngan hang lien quan den vi~c I@pva trlnh bay Bao cao tai chfnh hQ'pnhat trung thl/c, hQ'p 1'1nham thiet ke cac thu tl,lC kiem toan phu hQ'pvoi tlnh hlnh thl/c te, tuy nhienkhong nham ml,lc dfch du'a ra 'I kien ve hi~u qua cua kiem soat nQi bQ cua Ngan hang. Cong vi~ckiem toan ding bao gam danh gia tfnh thfch hQ'p cua cac chfnh sach ke toan du'Q'cap dl,lng va tfnhhQ'p 1'1cua cac u'oc tfnh ke toan cua Ban Dieu hanh ding nhu' danh gia vi~c trlnh bay tong the Saocao tai chfnh hQ'p nhat.
Chung toi tin tu'O'ng rang cac bang chung kiem toan ma chung tOi da thu th@p du'Q'c 103day du vathfch hQ'p lam cd sa cho y kien kiem toan cua chung t6i.
Ten Deloitte du'qc dung de chi m(lt ho?c nhieu th~lnh vien cua Deloitte Touche Tohmatsu Limited, m(lt cong ty TNHH co tn,! so tili Anh,va m"mg Iliai cac hang thanh vien - m6i thanh vien 103 mi;\t to chU'cdi;\c l;lp vElmi;lt phap IY. Deloitte Touche Tohmatsu Limited
(hay "Deloitte TO~1ndiu") khong cung cap dich Vl,l cho cac kMch h2lng. Vui long xem tili website www.deloitte.com/abo~tde bie't them thong tin chi tiel ve cd cau phap Iy cua Deloitte Touche Tohmatsu Limited va cac hang thanh vien.
3
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Deloitte.
BAo cAo KIEM ToAN aQc L~P (Tiep theo)
Y kh!'n cua Kiem toan vien
Giolm doc kiem toanGiay chimq nhan dang ky hanh nghekiem toan so 1291-2013-001-1
£)0 Hong Du'dngKiem toan vienGiay chung nhan dang ky hanh nghekiem toan so 2393-2015-001-1
~ .. ~
~~.~;jThay m~t va d~i di~n choCONG TV TNHH DELOITTE VI~T NAM
NgiW 24 thcing 3 nem 2017HiJ Ni)i, CHXHCN Vi~t Nam
4
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NGAN HANG THUONG MAl CO PHAN DAu TIf vA PIlAT TRIEN VIET NAM MAu soB02ffCTD-HNThap BIDV, 35 Hangvet,H~anKiem Ban h~ theo Thongnr s6 49/2014rfT-NHNNHa N(li, CHXHCN Vi~tNam ngay 31 thang 12nam 2014cuaNgan hangNha nucJc
BANG CAN »61 KE ToAN HQPNHATTf!i ngay 31thang 12niim 2016
STT CHiTIiU
A TMSAN
L Ti~n m,t, vang bae, da quy
II. Ti~n giii tl}iNgan hang Nha ntr6'c ("NHNN")
ill. TiSn giii tl}icac TCTD khac va cho vay cacTCTD khac
1. Ti~n giri tai TCTD khac
Thuyitminh
Dan vi: Trieu VND
sa cuai nim sa diu nim---...;;.,;.....;;;.;;..;;;...;;=~
713.633.464
723.697.408
(10.063.944)
144.412.972
113.657.155
36.823.521
(6.067.704)
4.329.801
3.297.900
696.220
457.466
(121.785)
9.721.9445.373.497
9.605.942
(4.232.445)
4.348.447
5.283.678
(935.231)
18.607.365
5.784.931
9.229.160
7.4673.739.195 5.489.966
(153.388) (149.767)-------
1.006.404.150 850.506.940--------
6
7
8
7.106.546
36.710.770
61.865.173
6.588.849
21.718.717
67.097.936
47.523.973
19.574.966
(1.003)
8.872.709
8.903.682
(30.973)
101.882
590.917.428 "~~~.598.434.475 ~(7.517.047) :
121.564.774
87.421.277
36.848.571
(2.705.074)
5.250.679
4.302.995
568.171
539.162
(159.649)
8.535.3104.554.885
8.129.132
(3.574.247)
3.980.425
4.681.424
(700.999)
19.858.656
5.132.165
9.386.292
\
2. Cho vaycac TCTD khac
3. DVphong nii ro ti~n giri tai cacTCTD khac vacho yay cac TCTDkhac
IV. ChUng khoan kinh doanh
1. Chimgkhoan kinh doanh
2. DVphong rui ro chimg khoankinh doanh
V. Cac cling cy tai chinh phai sinh va cac taisan tai chinh khac
VI. Cho vay khach hang
1. Cho yaykhach hang
2. DVphong rui rocho yaykhach hang
VII. Chung khoandiu to'
1.
2.
3.
Chimgkhoan dAunr sin sang d~ ban
Chimgkhoan dAunr gift d~nngay dao han
DVphong rui ro chimgkhoan dAunr
9
39.849.011
22.076.457
(60.295)
Vlll. Gop v6n, diu hr dai hl}n
1. V6n gop lien doanh
2. DAutu yao congty lien k~t
3. Gop Y6n,dAutu dai hi;lnkhac
4. DVphong giiimgia dAutu dai hi;ln
IX. Tai san c6 djnhI. Hi siinc6 dinh hfruhinh
a. Nguyen gia taiscmcci dinh
Haa man taiscm cci dinh
Hi siinc6 dinh YOhinh
Nguyen gia taiscmcci dinh
Haa man taiscm cci dinh
10 10.016.115
10.086.026
(69.911)
h.
2.
a.
h.
x. Tai san Co khac
1. Cac khoan phiii thu
2.
3.
4.
5.
Cac khoiin Hli,phi phiii thu
Hi san thuSthu nh~p doanh nghi~p hoful li;li
Tai siinco khacDVphong rui ro cho cac tai siinCo nQibang khac
TONG TAl sAN
11
12
13
14
15.1
15.2
1616.1
16.2
17
Cac thuyit minh kem thea la m(jtb9phc7n h9P thanh czia Baa caa tai chinh h9P nhtit nay
5
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NGAN oANG TIIlfONG MAl CO puAN DAu 'rtr vA PIlAT TRIEN VIET NAM MAu soB02rrCTD-HNTMpBIDV, 35 Hang V6i, H~an KiI§m Ban h~ theo Thongtir sfl 49/20 14nT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nAm2014 euaNgan hangNha nu6e
BANG CAN DOl KE TOAN' HQP NHAT (Ti~p theo)
T(li ngay 31 thang 12ndm 2016
Dan vi: Trieu VND
Thuy~tSTT coiTIEU minh S6 cu6i nim S6 aiu nim
B. NC} poAI TIL\. vA VON coil' SO OUu
I. Olc khoBn nC}'Chinh phu va NHNN 18 43.392.135 45.401.599
II. Ti~n go; va vay cac TCTD khac 19 92.499.222 79.758.318
1. Ti~n girl cua cac TCTD khac 33.146.730 21.546.428
2. Yay cac TCTD khac 59.352.492 58.211.890
ID. Ti~n go; cua khach hang 20 726.021.696 564.692.853
IV. V6n tili trC}',uy thac aiu nr, cho vay TCTD 21 11.361.960 35.295.248
chju rui ro
V. Ph at haBh giiy tir co gia 22 66.642.041 65.542.240
VI. Cac cong cy tai chinh phai sinh va cac khoBn 11 103.320
nC}'tai chinh khac
VII. Cac khoBn nC}'khac 23 22.239.527 17.481.222 ?1. Cac khoan liii, phi phai tra 13.397.161 9.434.349 ~
!2. Cac khoan phai tra va cong no khac 8.793.168 8.041.398
3. ThuS TNON hoan lai phai tra 49.198 5.475 \TONG NC} PIlAI TIL\. 962.259.901 808.171.480 ~
.~
VIII. vAn va eac quy
1. V6n cua Ngan hang 25 34.304.553 34.271.776
a. V6n di€u l¢ 34.187./53 34./87./53
h. Thqng du v6n c6 phdn 30.306 30.306
c. V6n khac 87.094 54.317
2. Quy ella Ngan himg 25 3.376.582 2.464.088
3. Chenh I~ehtY gia h6i doai 25 (111.569) (42.645)
4. LQ"inhu~n chua pMn ph6i 25 4.970.931 4.256.503
5. LQ"ifch c6 dong khong ki~m soat 25 1.603.752 1.385.738
TONG VON cui] SO HUu 44.144.249 42.335.460
TONG NC} PH AI TRA vA VON coil' SO Hiru 1.006.404.150 850.506.940
6
Cac thuyit minh kem theaIiI m6t h6 phtjn hr;rpthimh cUa Baa cao tiii chinh hr;rpnhdt nay
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NGAN HANG THlfONG ~ CO pHANDAu 'rtr vA PIlAT TRIEN VI:E:TNAM MAu SO B02ffCTD-HNIMp BIDV, 35 Hang vei, Hoan Kiem Ban hanh theo Thongills6 49/2014nT-NHNNHa NQi, CHXHCN Vi~tNam ngay 31 thang 12 nam 2014 cuaNgm hangNha nuoc
BANG CAN DOl KE TOAN H<}P NHAT (Ti~ptheo)
Tt;lingay 31 thong 12nom 2016
Dan vi: Trieu VND
cAc CHiTIEU NGOAI BANG CAN 001 KE ToAN HQP NHAT
Thuy~tminh
39
STT CHiTIEU
1. Bao llinh yay v6n
2. Cam ket giaodich hBi doai
a. Cam kit mua ngoai tf
b. Cam kit banngoai tf
3. Cam ket trong nghiep vu LlC
4. Bao llinh khac
5. Cam ketkhac
39
39
39
Sa cuainim sa aiunim
1.004.168 821.624
1.613.485 584.034
1.415.531 365.191
197.954 218.843
59.046.088 45.091.001
111.567.973 88.658.341
11.642.916 18.225.670
Nguiri lip Nguiri phi duy~t Nguiri phi duy~t
-~-VlfO"llg Thi Thanh HoaPM Trmrng phongBao K~ toan
T=JThi HanhK~toan Truong
Ngay 24 thang 3 nom 2017
Cae thuyit minh kem theofa m9t b9phdn h{J]JthanhcUa Bdo caotai chinhh{J]Jnhdt nay
7
I
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NGAN HANG TmJONG MAl coPHAN DAu TU vA PIlAT TRIEN VIET NAM MAu soB03ffCTD-HNTbapBillV, 35Hangvet, H~anKiem Ban h~ theo Thongtu s649/2014nT-NHNNHa NQi,CHXHCN Vi~t Nam ngay 31 thcing12nam 2014 cua Ngan hangNhA nuac
BAo cAo KET QuAHO~T DQNG KIND DOANH HQP NllAT
Cho niim tai ehinh kit thtu:ngay31thang12niim 2016
Dan vi: Trieu VND
ThuyitNim nay Nimtrwc
STT CmTlEU minh
1. Thu nh~p liiiva cac khoanthu nhap wang t\f 26 62.600.277 49.005.228
2. Chi phi lili va cacchi phi wang t\f 27 (39.165.682) (29.690.259)
I Thu nh,p Iii thuin 23.434.595 19.314.969
3. Thu nh~ptir hoatd(>ngdjch vu 4.490.151 3.962.354
4. Chi phi hoat d(>ngdich vu (1.981.011) (1.625.823)
II Lii thuin til' ho~t d\)ng djch vy. 28 2.509.140 2.336.531
m Lii thuin til' ho~t d\)ng kinh doanh vang va 29 534.468 293.971
ngo~i h6i
IV Liil(L~) thuin til' mua ban chUng khoan 30.1 455.425 (62.986)
kinh doanh
V Lii thuin til' mua ban chUn2khoandiu til' 30.2 402.957 11.294
Liil(La) thuin til' mua ban chUng khoan 858.382 (51.692)
5. Thu nhap tir hoar d(>ngkhac 3.785.164 3.537.553
6. Chi phi tir hoar d(>ngkhac (1.902.181) (1.168.160)
VI Lii thuin til' ho~t d\)ng khae 31 1.882.983 2.369.393 -I'.VII Thu nh,p til' gop v6n, mua ca phAn 32 1.214.488 448.992
)~Tang thu nh,p ho~t d\)ng 30.434.056 24.712.164 NHI
7. Chi phi nhiinvien (7.428.666) (6.255.652) U8. Chi phi khau haova khau trir (852.536) (611.532) or9. Chi phi hOl;ltd(>ngkhac (5.245.419) (4.219.992)
Tang cbi phi bo~t d\)ng -VIII 33 (13.526.621) (11.087.176) ~
lX LQi nbu,n tbuAntit ho~t dQng kinh doanbo_
16.907.435 13.624.988
trll'o'c chi phi dlf pbong riB ro tin dy.ng
X Chi phi dlf phOng rui ro tin dy.ng 9,13,14.6 (9.198.824) (5.676.332)
XI Tang IQinhu,n tnro'c thu~ 7.708.611 7.948.656
10. Chi phi thu~TNDN hi~n hanh 34.1 (1.496.525) (1.566.497)
11. Thu nh~p/(Chi phi) thu~TNDN hoiin Il;li 34.2 16.770 (5.403)
XII Chi phi thu~ TNDN (1.479.755) (1.571.900)
xm LQi nhu,n sau thu~ 6.228.856 6.376.756
Phan ba (Iii) cho ca dong khOng ki~m soat (91.305) (78.675)
LQinhu,n thuAn cUa ca dong cua Ngan hang 6.137.551 6.298.081
XIV L6 loy k~ nh,n til' MHD khi sap nh,p (475.818)
LQl NHU~ THuAN CVA CO DONG 5.822.263
Liii cO"ban treo m6i ca phi~u (d6nglca phi~u) 35 1.427
ran Xuan HoangPb6 TAng Giam d6c(Theo Thu Uy quy~ns68629/QD-BIDV ngay 26 thcing 10
Ngay 24 thang 3 niim 2017 nam 2016 cua TAngGiam d6c)
Cae thuyit minh kem theo ia m9tb9 pMn h(1fJthilnh czio Bao eao tai ehinh h(1fJnhdt nay
T~ Thj H~nbK~ toan Trmmg
NgtrOi lip
Vmmg Tbj Thanh HoaPM Trmmg phOngBan Ki toan
8
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NGAN HANG THU(JNG MAl CO pnAN DAu TUV A PIlAT TRIEN VIET NAM MAu soB04ffCTD-HNTMp BIDV, 35 Hang vei, H~an Kiem Ban hfum thea Thongtils6 49/20 14nT-NHNNHa NQi, CHXHCN Vi~tNam ngay 31 thang 12 nlim 2014 euaNgan hang Nha mroc
nAo cAo LUU CHUYENnEN Tt: H<}PNllATCho niim tai ehinh kit thUe ngay31thdng 12niim 2016
D077 vi: Trieu VND
Tbuy@tminh Niimnay Niim tmc
LOO CHUYEN TIEN TiJ' HO~ T DQNG KIND DOANH
Thu nh~p liii va cac khoan thu nh~p tuongtg nh~ duoc 62.945.978 48.226.900
Chi phi liii va cac chi phi tuangtg dii tni (35.306.195) (27.936.388)
Thu nh~ptil heat dQngdich vu nh~ dugc 2.509.140 2.336.531
IChenh I~ch s6 ti~n thuc thutil hoat dQngkinh doanh ngoai ~, yang 1.268.537 139.093bac, chung khoan
Ti~n (chi)/thu hoat dQngkhac (808.661) 165.068
Ti~n thu cac khoan ng dii dugc xu Iy xoa, bu d~p b~ng ngu6n du 2.689.902 2.184.281phong ruiro
Ti~n chi tra cho nhan vien va boat dQngquan ly cong vu {I2.386.934) (9.964.510)
Ti~n thu€ thu nh~p doanh nghiep thuc nQPtrongnam 34.1 (I.604.553) (I.732.575)
Ltru chuySn tiSn thuln tir ho,t ctOngkinh doanh tnrac nhii'ng 19.307.214 13.418.400 2thay ctAivS tai sin va v6n Itru ctOng
Nhii"ng thay ilAi vi tdi san hopt t/{ing(
Giiunl(Tang) cac khoan ti~n, yang gill va cho yay cac TCTD khac:1
211.948 (8.638.139) 11(Tang) cac khoan v~ kinh doanh chung khom (27.338.431 ) (27.842.627) ,Giiunl(Tang) cac cong C\ltai ehinh phai sinh va cac tai san/cong 205.202 (176.642)ng tai chinh khac
(Tang) cac khoan cho yay khach hang (113.968.232) (123.334.456)
(Giam) ngu6ndg phong de bi! d~p t6n thAtcac khoan ng xAu 13,14.5,14.6 (3.228.372) (3.906.999)
(Giam) ngu6ndg phong de tAttoan s6 du ng dii ban choVAMC 13 (141.194) (1.029.827)
Giam khac v~ tai san ho~t dQng 1.654.625 5.570.172
Nhii"ng thay d6i vi cong n(f ho(lt dvng
(Giam)/Tang cae khoan ng Chinh phil va NHNN (23.992.602) 31.409.689
Tang/(Giam) cae khoan ti~n giTi,ti~n yay cac TCTD khac 4.551.489 (13.490.098)
Hmg ti~n gill cua khach hang (bao g6m caKBNN) 178.611.747 90.622.936
Tang phlit hanh giAyto co gia (ngo~itril giAyto co gia pMt hfmh 1.099.801 45.465.209dugc tinh vao ho~t dQngtai chinh)
(Giam) cac ngu6n v6n taitrg, uy thac dAutu, cho yay rna TCTD (23.933.288) (150.019)
chiu rui ro
(Giam) khac v~ cong ng ho~t dQng (2.384.998) (1.201.681)
Chi til quy cua ta chuc tin d\lng 25 (440) (514)
Ltru chuySn tiSn thuln tir ho,t ctOngkinh doanh 10.654.469 6.715.404
Cae thuy~t minh kem theaIa m(jt b(j phrjn h(1JJthanh roa Baa eaa tai ehinh h(1JJnhtit nay
9
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NGAN BANG TIIlfONG MAl CO pBAN DAu TIT VA PIlAT TRIEN VIET NAM MAu soB04ffCTD-HNTbapBIDV, 35 Hang VOi, H~an Kiem Ban hfum theo Thong nrs649!2014nT-NHNNHa NQi, CHXHCN Vi~tNam ngay 31 thang 12 nam 2014 cuaNgan hang Nha mroc
BAo cAo LUU CHUYEN TIEN 11HQP NHAT-(Ti@p theo)
Cho niim tai chinh kit thue ngay3J thang J2 niim 20J 6
Dan vi: Trieu VND
Tbuy@tminb-------Nim nay -------Nim tnrac
urn CHUYEN TIEN TU HO~ T DONG DAu nr
Luu cbuy@n ti@ntbuin tir bOft dqng diu tu
urn CHUYEN TIEN ruHO~T DONG TAl CHiNH
Tang v6n c6 ph§ntil gop v6n vatho~e phat hanh e6 phi~u
C6 ITretra eho e6 dong, 19inhu~ da ehia
Luu cbuy@n ti@ntbuin tir bOft dqng tlti cbinb
Luu cbuy@n ti@ntbuin trong nim
Ti@nva cac kbosn tlr01lg dlr01lg ti@ntfi clAunim
Ti@nva eac kbosn tlr01lg dlr01lg ti@ntir vi~c nb.n sap nh,pMHD
Ti@nva cac kbosn tlr01lg dlrlYDgti@nnh,n tirlIDC va cac congty con kbi hQ'p nhit
Ti@nva cac kbosn tlr01lg dlr01lg ti@ncuai Dim
(2.298.616) (1.079.974)
10.192 22.387
(3.981) (2.343)
955.650 286.323
(393.721)
32 334.302 277.913
(1.002.453) (889.415)
I
Mua s~mtai san e6 dinh
Tien thu til thanh Iy, nhuong ban TSCI>
Tien chi til thanh Iy, nhuong ban TSCI>
Tien thu ddutil, gop v6n vao cac don vi khac
Tien chi ddutil, gop vAnvao cac don vi khac
Tien thu e6 tire va 19inhuan dllge ehiatil cac khoan dAutil, gopv6ndaih~
1.187.248
(2.940.383) (2.883.908)
(2.940.383) (1.696.660)
6.711.633 4.129.329
55.806.145 50.199.476
1.477.340
3.004.011
65.521.789 55.806.145
25
36
Ngtriri lip Ngtriri pbe duy~t
Trin Xu in HoangPb6 TAngGiam d6c(Theo Thu Uy quyen s58629!QD-BIDV ngay 26 thang 10nam 2016Clla T6ng Gilim d5c)
Ta ThiHanhK~ to:\n Trmmg
VU'O'DgThj Tbanh HoaPM Trmmg phongBan K@toan
Ngay 24 thang 3 niim 2017
Oie thuyit minh kem theo Iii m(jt b(j phtjn h(1JJthiinhcUa Bao eao tiii chinh h(1JJnhtit nay
10
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NGAN HANG THUONG M~ CO pllAN DAu 'rtrvA pIlAT TRIEN ~T NAM MAu SO BOSrrCTD-HNThap BillV, 35 Hang Voi, Hoan Kiem Ban hanh theo Thongtus6 49/2014fff-NHNNHa NQi, CHXHCN Viet Nam ngay 31 thang 12 nam 2014 cua Ngan hang Nha nu6'c
THUYET MINH BAo cAo TAl cHiNH HQP NHATCac thuy€t minh nay ia m(jt b(jphdn hap thanh va can duac o(JCo6ng thai va; bdo cdo tai chinh hap nJuit kem theo
1. THONG TIN KIIAI QUAT vi: NGAN HANG
Nganhang ThU(JDgmai cephAn Dau nr va Phattrien Vi~t Nam (sau daygoi tit Ia "BillV" hoac "Nganhang") dugc thanh I~p theo GiayphepThanh I~p vaHoat dQng s6 84/GP-NHNN ngay23 thang4 nam2012 doNganhang Nha mrccViet Nam cap(etaduoc sirad6i theo Quyetdinh s6 20211QD-NHNN ngay13 thang 10 nam 2015 va Quy€tdinh s6 173/QD-NHNN ngay 18 thang 02 nam 2016) va Giay chimg
nh~ Dang Icy Doanh nghiep s6 0100150619, dangIcy thay d6i IAn thu 23 do S6' K€ hoach va DautuThanh phd Ha NQi cap vao ngay 24 thang 10 nam 2016.
Nganhang dugc thanh I~pnhamth1,lChi~n cac ho~t dQng ngan hang theo Di~u 4, Giay pbep Thanh I@ va
Ho~ dQng Sd 84/GP-NHNN (eta dugc sua d6i theo Quy€t djnh sd 20211QD-NHNN ngay 13 thang 10
nam 2015 va Quy€t djnh sd 173/QD-NHNN ngay 18 thang 02 nam 2016) va Giay ch(mg nh~ DangIcyDoanh nghiep thay d6ilao thu 23 do So K€ ho~ch va Dautu Thanh phd Ha NQi cap ngay 24 thang 10
nam 2016 bao gllm nh~ ti~ngUi khong Icy h~, ti~n gUi c6.Icy h~, ti~n gUi ti€t kiem va cac Io~i ti~ngUikhac; phat hanh ch(mg chi ti~ngUi, Icy phi€u, tin phi€u, tnii phi€u de huy dQng vdn trong nu6'c va nu6'c
ngoai; cAp tin d\lDg;rna tai khoan thanh toan cho khach hang; cung (mg cac phu(JDg tien thanh toan; cung
(mg cac djchV\l thanh toan; vay vdn cua Ngan hang Nha nu6'c dum hinh thuc tai cAp v6n; vay v6n cUa t6
chllc tin d\lDg, t6 chuc tai chinh trong nu6'c va nu6'c ngoai;rna tai khoan; t6 chllc va tham gia h~ th6ng
thanh toan; g6p vdn, mua c6 phAn cua doanh nghi~p va t6 chuc tin d\lDg khac; tham gia dau thau tin
phi€u Kho b~c, mua, ban cong cv chuyen nhugng, tnii phi€u Chinh phil, tin phi€u Kho b~c, tin phi€u
Ngan hang Nha nu6'c va cac giayta c6 gia khac tren thi tTuang ti~n t~; kinh doanh, cung (mg djchV\l
ngo~i hdi va san phAm pMi sinh v~tY gill, Illi suAt, ngo~ hdi, ti~n t~ va tai san tai chinh khac; uy thac,
nh~ uy thac, d~i Iy trong linhVl,lC lien quan d€n ho~t dQng ngan hang, kinh doanh bao hiem, qUlin Iy tai
san va cac ho~t dQng kinh doanh khac dugc Ngan hang Nha nu6'c Vi~t Nam (dugc gQi la''NHNN'') cho
pbep; ho~t dQng mua ng va cac ho~t dQng kinh doanh khac cUa ngan hang thuang m~i.
Van di~u I~
T;;tingay 31 thang 12 nam 2016, s6 v6n di~u I~ cua Ngan hang la 34.187.153 tri~u dllng, trong d6 phan
vdn Nha nu6'c la 32.573.242 tri~u dllng va v6n cua nha d~utu ben ngoai thOng qua pMt hanh c6 phi€u la
1.613.911 tri~u dllng.
Ngan hang c6tT\l sochinh d~t t;;tiThap BlDV, 35 Hang Voi, Qu~ Hoan Ki€m, Thanh ph6 Ha NQi, Vi~t
Nam. Ngan bang dii phat trien m;;tng Ium truy~n th6ng va hi~n d;;tirQng kh~p, phil kin 63 tinh thanh phd
trong cclnu6'c va la mQt trong ba (03) ngan hang thuang m;;tic6 m~g lum rQng nhAt Vi~t Nam. T6ng s6
diem m~g Ium cua Ngan hang den ngay 31 thang 12 nam 2016 la mQt tram chin mum{I90) chi nhanh
trong nu6'c, mQt (01) chi nhanh nu6'c ngoai va tam tram mum lam (815) phOng giao dich.
11
Nhan vien
T6ng s6 can bQ cong nhan vien cua Ngan hang va cae congty con t~i ngay 31 thang 12 nam 2016 la
25.088 ngum(~i ngay 31 thang 12 nam 2015 la 23.854 ngum).
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NGAN HANG TmJONG MAl COpnAN BAu TIT vA PnAT TRIEN VIET NAMTHUYET MINHBAocAo TAl cHiNH H{}P NHAT (Tiep theo)· MAu so BOSffCTD-HN
Congty con
Tai ngay 31thang 12 nam 2016, Ngan hang c6 mum (l0)cong ty con nhu sau:
STT Ten cong ty Quyet dinh thanh lip/Giiy phep hoat Linh vvc Ty If % sadOng s6 hogt dOng hihl cua
chinh NeAn hane1 Cong ty Cho thue Tai 0100777569 ngay 11 thang 10 nam Cho thue 100%
chinh TNIDI M{}tthanh 2012 cua So K~ hoach va DAutu thanh Tai chinhvien BIDV ("BLC") ph6 H6 Chi Minh
2 Cong ty TNIDI Quan Iy 0101196750 ngay 12 thang 01 nam Tai chinhl 100%No va Khai thac Tai san 2011 cua So K~ hoach va DAutu thanh Ngan hangBIDV ("BAMC") ph6HaN{}i
3 Cong ty c6 phan Chung III1GP-UBCK ngay 31 thang 12 nam Thj tnrong 88,12%khoan BIDV ("BSC") 2010 cua Uy ban Chung khoan Nha v6n
mroc4 T6ng Cong ty c6 pMn Il1GPDC16IKDBH ngay 06 thang 01 Bao hiem 51,00%
Bao hi€m BIDV ("BIC") nam 2016 cua B{}Tai chinh
5 Cong ty TNIDI BIDV 39283570-000-04-08-8 dipIan dau Tai chinh 100%Qu6c t~ ("BIDVI") ngay 17 thang 4 nam 2008 ~i H6ng
Kong va GiAy chimg oh~ DAu tu s6
IIIIBKH-DTRNN ngay 20 thang 3
nam 2008 cua B{}K~ ho~ch va DAutu.GiAy pbep kinh doanh dadugc gia h~
d~n ngay 17 thang 4 nam 2017
6 Cong ty Lien doanh Bao 077-08IDTngay 19 thang 6 nam 2008 Bao hiem 33,15%hi€m Lao Vi~t ("LVI") do B{}K~ ho~ch DAutu Clla nu6c C{}ng
bOa dan chuohan dan Lao cAp va GiAy
ChUng oh~ dAutu ra nu6c ngmii s6
146/BKHIDTRNN ngay 19 thang 6
nam 2008 do B{}K~ ho~ch va DAutu
cap
7 Cong ty Co phAn ChUng 45IUBCK-GPHDKD ngay 28 thang 12 Thj tru<mg 60,00%
khoan MHB ("MHBS") nam 2006 cua Uy ban ChUng khoan v6n
Nhanu6c
8 Cong ty TNHH Dau tu 0105094855 ngay 31 thang 12 nam Tai chinh 100%Phat tri€n Qu6c t€ 20 10 cuaSa K~ ho~ch va DAu tu Thanh
("TIDC") ph6 HaN{}i
9 Cong ty TNHH Dau tu 5948/09Engay 02 thang 7 nam 2009 Tai chinh 100%
va Phat tri€n Campuchia cua B{}Thuong m~i Campuchia
("IDCC")
10 Ngan hang DAu tu va B7.09.148 ngay 14 tMng 8 nam 2009 Ngan hang 98,5%
Phat tri€n Campuchia cua Ngan hang Qu6c gia Campuchia
("BIDC")
12
v
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NGAN HANG TmJONG MAl CO pHANDAu TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAocAo TAl cHiNB HC}P NHAT (Ti@ptheo)· MAUs6BOSffCTD-HN
Cong ty lien kit
Tai ngay 31 thang 12 nam 2016, Ngan hang co ba (03) cong ty lien ket nhu sau:
STT Ten cong ty Quy@tdinh thanh lip/Gi§y phep Linh VI}'C hoat Tyl~%sahO\ltdOng s6 dOng hihI cua
Ngan hang
1 Cong ty C6 phAoCho 0102384108 ngay 25 thang 02 Mua va eho thue 32,21%thue may bay Vi~tNam nam 2014 ella Sa Ke hoach va may bay("VALC") DAutu Thanh ph6 Ha NQi
2 Cong ty TNHH Luang Inv.081OMl2010 ngay 21 thang 4 Kinh doanh luang ! 33,00%I thuc Campuehia - Vi~t nam 2010, edp boi BQThirong I thirc va san phfun
Nam ("Cavifood") mai tai Phnom Penh, Campuehia.i nong nghiepI
3 Cong ty TNHH PMt Co.0873E/2011 ngay II thang 4 Nong nghiep 35,00%tri~nNong thon Cam nam 2011, cApbei BQThtrongVi~t ("CRDC") mai tai Phnom Penh, Campuehia.
Cong ty lien doanh
Tai ngay 31 thang 12 nam 2016, Ngan hang co nam (05) cong ty lien doanh nhu sau:
STT Ten cong ty Quy@tdinh thanh lip/Gi§y phep Linh VI}'C hoat Tyl~%sahO\ltdOng s6 dOng hihI cua
Ngan hang\
I Ngan hang Lien doanh GiAyphep dAutu nuae ngoai s6 Hiehinhl 6500% 4', • j:IILao Vi~t ("LVB") 985-326 ngay 10 thang 6 nam Nganhang I~
1999 va ban sua d6i gAonhdt s6' ;
'*004-151KH1DT4ngay 24 thang 8 ,~
nam 2015 do BQKe ho~eh va DAui
tu eua CHDCND Lao cAp.
2 Ngiinhang Lien doanh 0102100878 ngay 05 thang 8 namHi ehinhl 50,00%Vi~tNga ("VRB") 2013 eua Sa Ke ho~eh va DAutu Ngan Mng
tMnh ph6 Ha NQi
3 Cong ty Lien doanh 2523/GP ngay 02 thang II nam Xiiy d\lIlg, v~n 55,00%Thap BIDV ("BIDV 2005 eua BQKe ho~eh va DAutu hanh va quanIyTower") kh6i van phong
lam vi~c
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- OIlGP-QLDT ngay 06 thang 01nam 2006 eua BQHi chinh
5 Cong ty TNHH Bao 72/GP-KDBH ngay 21 thang 7 Baohi~m 37,55%hi~mNhan thQBIDV nam 2014 eua BQHi ehinhMetlife
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NGAN lIANG TmfONG MAl co pnAN DAu TU vA pIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQPNHAT (Ti@ptheo)' MAU soB OSffCTD-HN
2. CO SO L~ BAo cAo TAl cHiNH HQPNHAT vA NAM TAl cHiNH
CO"sO- I,p bao caotai chioh h9"Pohit
Bao cao tai chinh hop obAtkern theo duoc trinh bay bang D6ng Vi~t Nam(VND), theo nguyen tic gia g6c,phil hop vei chuftn muc ke toan, ch€ dQ ke toan ap dung cho cacill chirc tin dung tai Vi~t Nam va cacquy dinh phap ly c6 lien quan den vi~c l~p va trinh bay bao caotai chinh hop obit. Tuy nhien, do quy moboat dQng cua Ngan bang Tit Ian, cho muc dich l~p bao caotai chinh hop obit nay, cac s6 li~u duoc lamtrim den bang tri~u va trinh bay theo don vi tri~uVND. Vi~c trinh bay naykhong anh huang trong y€uden bao caotai chinh hop ob.1t v~tinh hinh tai chinh hop obit, k€t qua boat dQng kinh doanh hop obitciing nhu tinh hinh hru chuyen ti~n t~ hop ob.1t Clla Ngan hang va cac congty con. Rieng d6i vm chi tieuv~ s6lugng c6 phi€u va lili co ban tren c6 phi€u, Ngan hang thgc hi~ntrinh bay s6li~u den hang don vi.
Bao cao tili chinh hqp obit kern theo khong obfun phan anhtinh hinh tai chinh hqp ob.1t, k€t qua ho~tdQng kinh doanh hqp ob.1t va tinh hinh lUll chuy~n ti~n t~ hqp ob.1t theo cac nguyen tic va thong l~ k€toan dugc chip ob~ chung 4li cac nuac khac ngoai Vi~t Nam.
Nim tai chioh
Nam tili chinh cua Ngan hang bit d~utir ngay 01 thang 01 va k€t thuc vao ngay 31 thang 12.
3. AP DVNG HlfONG DAN Mffi
Ngay 30 thang 12 nam 2014, BQ Tai chinhdiI ban himh Thong tu s6210/2014fIT-BTC huang din ch€dQ k€ toan ap dlJ1lgd6i vm congty chUng khoan ("Thong tu 210"). Thong tu nay thay the Thong tu s695/200SfIT-BTC ngay 24 thang 10 nam 200S Clla BQ Tai chinh huangdin ke toan ap dlJ1lgd6i vm congty chUng khoan va Thong tu s6 16212010fIT-BTC ngay 20 thang 10 nam 2010 v~ huang dan sUa d6i,b6sung Thong tu s695/200S/TT-BTCngay 24 thang 10 nam 200S Clla BQ Tai chinh. Ngay 27 thang 12nam 2016, BQ Tai chinh ban himh Thong tu s6334/2016fIT-BTC sua d6i, b6 sung va thay the Phvlvc02 va 04 cua Thong tu s6210/2014fIT-BTC ngay 30 thang 12 nam 2014 ("Thong tu 334"). Thong tu210 va Thong tu 334 dugc ap dlJ1lgcho nam tili chinh bit d~utir ho~c sau ngay 01 thang 01 nam 2016.Thong tu nay duara cac quy djoh lien quan tm chUngtir k€ toan, h~ th6ngtai khoan ke toan ciing nhuphuong phap l~p va trinh bay bao cao tili chinh cua congty chUng khoan. Ngan hang dil ap dlJ1lgThongtu 210 va Thong tu 334 trong vi~c l~p va trinh bay bao cao tai chinh hqp ob.1t cho nam tili chinh ket thucngay 31 thang 12 nam 2016. Theo d6, d~ dam biio tinh so sanh cua thong tin, Ngan hang dil trinh bay l~is6 li~u tuong (eng cuaIcy wac d6i vm mQt s6 chi tieu bi anh huang trQng ySu do vi~c ap dlJ1lgThong tu210 va Thong tu 334.
4. TOM TAT cAc CHiN" SAC" KE TOAN CHU YEU
Sau day la cac chinh sach kS toan cM ySu dugc Ngan hang ap dlJ1lgtrong vi~c I~p bao cao tai chinh hqpnh.1t:
H6"ctinh k@ toao
Vi~c l~p Bao cao tai chinh hgp nh.1t tuan thu tbeo cbuftn mgc kS toan, chS dQ kS toan ap dvng cbo cac t6cb(Cctin dlJ1lg t~i Vi~t Nam va cac quy dinh phap Iy c6 lien quan dSn vi~c I~p va trinh bay bao cao taichinh yeu cdU Ban Di~u banh pMi co nhfrng uac tinh va gia dinh anh huang dSn s6 li~u bao cao v~ cackhmin cong ng, tai san va vi~ctrinh bay cac khoan congng va tai san ti~m tang 4li ngay I~p Bao cao taichinh hgp nhit ciing nhu cac s6 li~u bao cao v~ doanh thu va chi phi trong sU6t nam tili chinh. M~c dilcac uac tinh kS toan dugc l~p bfutg t.1tcaS\l hi~u biSt cua Ban Di~u hanh, s6 thgc te pMt sinh co thB khacvm cac uac tinh, gia dinh d~t ra.
Ngo~it~
Theo h~ th6ng kS toan cua Ngan hang, t.1t ca cac nghj~p V\lpMt sinh cua Ngan bang dugc h~ch toan tbeonguyen t~. T~i thm di~m I~p bao cao tai san vang pMi tra co ngu6n g6c ngo~i t~ dugc quy d6i sangVND tbeo 1)' gia trung tam do Ngan hang Nha nuac("NHNN") cong b6 d6i vm Do la My va1)' gia muachuyBn khoan cua Ngan hang d6i vm cac ngo~i t~ khac ti;lingay I~p bang can d6i kS toan hgp nh.1t. Cackboan thu nh~p va chi phi b~ng ngo~i t~ cua Ngan hang dugc quy d6i raVND theo 1)' gia vao ngay pMtsinh giao dich. T~i thm di~m cu6i nliIn, cbenh I~ch1)' gia do dimh gia li;licac tai san va ng pMitra bfutgngo~i t~ sang VND dugc ghi ob~n vao khoan m\lC "Lili/(I6) th~ tir bo~t dQng kinh doanh vang va ngo~ih6i" tren bao cao kSt qua hOi;ltdQng kinh doanh bgp nhAt.
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NGAN HANG THUONG MAl copHANBAu TU vA PHAT TRIEN VIET NAMTHUYET MINH BAocAn TAl cHiNH HQP NHAT (Ti@ptheo)· MAUsoBOSffCTD-HN
DAng tiSn bao cao cua Cavifood, CRDC, VALC, IDCC va BIDC la Do laMy. DAng tien bao cao cuaLVB va LVI la Kip Lao ("LAK"). D€ phuc vu cho muc dich hop nhAt theo phuong phap v6n chu s6' hilud6i voi khoan dAu nr vao cac cong ty lien doanh, lien k~t trong bao caoillchinh hop nhat cua Ngan hangva cac cong ty con, tai san va congng dugc chuyen d6i sang DAng Vi~t Nam theotY gia tai ngay I~pbang can d6i k~ toan hop nhat,tai khoan v6n dircc quy d6i sang DAng Vi~t Nam theotY gia cua ngayphat sinh giao dich, va bao cao k~t qua hoar dQng kinh doanh hop nhAt duoc chuyen d6i theotY gia binhquan cua nam tai chinh. Chenh I~chtY gia phat sinh do chuyen d6i bao cao sang DAng Vi~t Nam dugcghi nh~ vao khoan m\lC "Chenh I~chtY gia h6i doai" tren bang can d6i k~ toan hgp nhat.
CO'sO-hc;rpnhit bao cao tai chinh
Bao cao tai chinh hgp nhAt bao gAm bao cao tai chinh Clla Ngan hang va bao caoillchinh Clla cac congty do Ngan hang ki~m sOlit (cac cong ty con). Vi~c ki€m soat nay d;;ttdugckhi Ngan hang c6 kha nlingki~m smlt cac chinh sach tai chinh va ho;;tt dQng Clla cac cong ty nh~ dAutu nha.m thu dugc 1Q'iichtilho;;ttdQng Clla cac cong ty nay. K~t qua ho;;tt dQng kinh doanh Clla cac cong ty con dugc mua l;;tiho~cbandi trong nam dugc trinh bay trong bao cao k~t qua ho;;tt dQng kinh doanh hgp nhAttil ngay mua cho d~nngay ban khoan dAutu 6' cong ty con d6. Trong truOng hgp can thi~t, bao cao tai chinh Clla cac cong tycon dugc dieu chinh d~ cac chinh sach k~ toan dugc ap d\lDg 4li Ngan hang va cae cong ty con la gi6ngnhau. TAt ca cac nghi~pV\l va s6 du gifra Ngan hang vOi cac cong ty con va gifra cac cong ty con dugclo;;tib6 khi hgp nhAt bao cao tai chinh.
Hc;rpnhit kinh doanh
Tai san, congng va cong ng tiSm tang Clla cong ty con dugc xac djnh theo giatrj hgp Iy 4li ngay muacong ty con. BAtIcy khoan ph\l trQi nao gifra gia mua va t6ng giatrj hgp Iy Clla tai san dugc mua dugc ghinh~ la 1Q'ith~ thuang m;;ti. BAtIcy khoan thi~u h\lt nao gifra·gia mua va t6ng giatrj hgp Iy Clla tai sandugc mua dugc ghi nh~ vao k~t qua ho;;tt dQng kinh doanh hgp nhAt CllaIcy k~ toan pMt sinh ho;;tt dQngmua cong ty con. LQ'i ich Clla c6 dong khong ki~m soat 4li ngay hgp nhAt kinh doanh ban dAu dugc xacdjnh tren co s6'tY I~ Clla c6 dong khong ki~m soat trong t6ng giatrj hgp Iy Clla tai san, cong ng va congng tiem tang dugc ghi nh~n.
Cac hc;rpdAng ph8i sinh ti@ntt
D6i vo; cac hgp dAngicy h;;tnva hoan d6i tien t~, chenh I~ch gifra giatrj VND clla s6 IUQ'Dgngo;;ti t~ camk~t mua/ban tinh theotY gia icy h;;tn va tY gia giao ngay 4li ngay hi~u I\TCClla hgp dAng dugc ghi nh~nngay t;;tingay hi~u l\TcClla hgp dAng 4li khmin mvc "Cac khoan Iili, phi phiii thu" ho~c "Cac khofmlii\phi pbai tra" tren bang din d6i k~ toan hgp nhAt. Chenh I~ch nay sau d6 dugc pMn b6 tuy~n tinh vaokhoan mvc "Liii/(L6) thuftn til ho;;tt dQng kinh doanh vang va ngo;;ti h6i" trong su6ticy h;;tnclla hgp dAng.T;;titho; di~m I~p bao cao tai chinh hgp nhAt, cam k~t theo cac hgp dAngicy h;;tndugc danh gia l;;titheotYgia trung tam do NHNN cong b6 d6i vo; do laMy va tY gia mua chuy~n khoan cua Ngan bang vo; cacngo;;ti t~ kbac. T;;titho; di€m cu6i nam, chenh I~chtY gia do danh gia l;;tis6 du ngo;;ti t~ cua cac hgp dAngicy h;;tndugc h;;tch toan vao khoan mvc "Uiil(L6) thuAntiI ho;;tt dQng kinh doanh vang va ngo;;ti h6i" trenbao cao k~t qua ho;;ttdQng kinh doanh hgp nhAt.
Cae h{1J1dang hoan dDi liii suit
Gia trj carn k~t trong cac hgp dAng hoan d6i Hii suat mQt dAng tien khong dugcghinh~n tren bang can
d6i k~ toan hgp nhAt. D6i vo; cac hgp dAng hoan d6i llii suAthai dAng tien c6 hoan d6i g6c dAuicy, gia trj
cac cam k~t dugc ghi nh~n tren bang can d6i k~ toan hgp nhAt. Cac khoan thu nh~p va chi phi pMt sinh
til cac anh hu6'ng llii suAt dugc ghi nh~n theo nguyen tAc d\Tthu, d\Tchi. D6i vo; cac hgp dAng hoan d6i
llii suAthai dAng tien khong hoan d6i g6c dAuicy, gia trj cac cam k~t chi dugc ghi nh~ tren bang din d6i
k~ toan hgp nhAt t;;tingay hoan d6i g6c. Cac khoan thu nh~p va chi phi pMt sinhtil cac anh hu6'ng llii
suat dugc ghi nh~n theo nguyen tAc d\Tthu, d\Tchi.
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NGAN HANG THUONG MAl CO puAN DAu Tlf vA PnAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HC}P NHA.T (TiSp theo)· MAu SOB OSrrCTD-HN
Doanh thu va chi phi
Thu nhljp va chi phi liii
Doanh thu tit 1mcho vay va chi phitra llii vay dugc ghi nh~ trong bao cao kSt quitboat dQngkinh doanhhop nhAttren co sa du thu, du chi. Theo Thong nr s6 02/2013nT-NHNN ngay 21 thang 01 nam 2013("Thong nr 02") cua Ngan hang NM mroc v€ viec quy dinh v€ phan loaitai san Co, mire trich,phirongphap trich l~p du phong rui ro va vi~c sir dung du phongrui ro trong boat dQngcua t6 clnrc tin dung, chinhanh Ngan hang mroc ngoai do Th6ng d6c Ngan hang NM mroc Vi~t Nam ban hanh va Thong nr s609/2014nT-NHNN ngay 18 thang 3 nam 2014 cua Ngan hang Nha mroc ("Thong nr 09") v€ vi~c sicad6i Thong nr 02, 1mdu thu phat sinh tit cac khoan cho vay phan loai tit nhom 2 dSn nhom 5 se khongdugc ghi nh~ vao bao cao kSt quit ho~t dQngkinh doanh hgp nhAt.Lm d\I thu clla cac khoan ng naydugc theo d5ia tili khoan ngo~i bang va dugc ghi nh~ vao bao cao kSt quit ho~t dQngkinh doanh hgpnhAtkhi Ngao hang thgc nh~.
Doanh thu llii va chi phi llii clla cac khoan chUngkhoan dAutu dugc h~ch toan theo nguyen tic dg thu.dg chi. D6i vm cac khoan llii d\I thu Phat sinh tit cac khoan chUng khoan dAutu bi qua h~ se khongdugc h~ch toan vao bao cao kSt quit ho~t dQngkinh doanh hgp nhAttrong nam. Cac khoan dg thu naydugc theo d5ia tili khoan ngo~i bang va dugc ghi nh~ vao bao cao kSt quit ho~t dQngkinh doanh hgpnhAtkhi Ngao hang thgc nh~.
Doanh thu va chi phi hO{lt d{Jngbtio hibn
Doanh thu phi bao hi€m g6c dugc ghi nh~ theo quy dinh ~i Thongtu s6 125/2012nTIBTC do BQTaichinh ban Mnh ngay 30 thang 7 nam 2012 ("Thongtu 125") va Thongtu s6 194/2014fIT-BTC do BQHi chinh ban hanh ngay 17 thang 12 nam 2014 ("Thongtu 194"). Theo do, doanh thu phi bao hi€m g6cdugc ghi nh~ khi dap Ungdugc nhUngdi€u ki~n sau: (1) hgp dAngdli dugc giao kSt gifradoanh nghi~pkinh doanh bao hi€m va ben mua bao hi€m dli dong du phi bao hi€m; (2) co bfutg chUng v€ vi~c hgpdAngbao hi€mdli dugc giao kSt va ben mua bao hi€m dli dong du phi bao hi€m va (3) hgp dAngbaohi€m dugc giao kSt va doanh nghi~p kinh doanh bao hi€m co thoa thu~n cho ben mua bao hi€m ng phibao hi€m thi doanh nghi~p kinh doanh bao hi€m vdn phili h~ch toan vao thu nh~p khoan ti€n cho benmua bao hi€m ng m~c du ben mua bao hi€m chua dong phi bao hi€m. Tho; h~ thanh toan phi bao hi€mkhong qua 30 ngay k€ tit ngay hgp dAngbao hi€m co hi~u l\Ic.
TruOnghgp dong phi bao hi€m theokY, doanh nghi~p kinh doanh bao hi€m h~ch tOllndoanh thu khoanphi bao hi€m cuakY dong phi bao hi€m dAutien khi hgp dAngbao hiSm co hi~u h,rcva chi h~ch toandoanh thu cua phi bao hi€m cua cackY dong phi bao hi€m tiSp theo khi ben mua bao hi€m dli dong duphi bao hi€m theo thOathu~n ~i hgp dAngbao hiSm. TruOnghgp ben mua bao hiSm khong dong du phibao hi€m theo thm h~n thanh toan phi bao hiSm, hgp dAngbao hi€m se t\I ch~m dfrt hi~u l\Ic khi hSt thmh~ thanh toan phi bao hiSm. Phi bao hiSm nh~ntruackhi chua dSn h~n t~i ngay cu6i nien dQkS tOllndugc ghi nh~naphAn"Cac khoan phili tra va cong ng khac" tren bang ciin d6i kStoan hgp nh~t.
Chi phi bAithuOngho~t dQngkinh doanh bao hiSm dugc ghi nh~ khi hAso bAithuOng hoan ~t va dugcngum co thAmquy€n phe duy~t. TruOnghgp chua co kSt lu~ s6 ti€n bAithUOngcu6i cung nhung da xacdinh dugc ch~c ch~n t6n th~t thuQctrach nhi~m bao hiSm va thanh toan mQtphAns6 ti€n bAithuOngchokhach hang theo d€ nghi cua khach hang thi s6 ti€n bili thU<mgdli thanh toan ciing dugc ghi nh~ vao chiphi bili thuOng.NhUngV\l bili thu<mgchua dugc phe duy~t ~i thm diSm cu6i nam dugc coi la chua giaiquyStva dugc th6ng ke dStrich I~pd\I phOngbAithuOng.
Chi phi hoa hilng bao hi€m g6c va nh~ tai bao hiSm dugc ghi nh~n tren co sa th\Ic thu dugc cua doanhthu bao hiSm g6c theo quy dinh cua BQHi chinh vm cac khoan doanh thu pMt sinh dugc khai tMc quad~i Iy bao hiSm va phi nh~n tai pMt sinh trong nam. Trong nam, toan bQchi phi hoa hilng g&cva nh~n taibao hi€m dugc philn anh vao khoan mvc "Chi phi ho~t dQng dichV\l". Cu6i nien dQ k€ toan, doanhnghi~pkinh doanh bao hi€m xac dinh chi phi hoa hilng g6c va nh~n tai bao hiSm chua dUQ"ctinh vao chiphi nam nay tuang Ungvm khoan phi bao hiSm g6c va nh~n tai bao hiSm chua dugc hUUngnam nay dSchuy€n sang pMn b6 vao cac nien dQk€ toan sau theo ti I~ tuang Ung vm15' I~ghi nh~n doanh thu baohiSm.
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NGAN lIANG TmJONG MAl CO plIAN sAu Tit vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@p theo)· MAU SOB OSffCTD-HN
Doanh thu va chi phi djch V(l khtic
Doanh thu va chi phi dich vu khac dugcghi nh~ thea nguyen tic du thu, du chi.
Ghi nhln c8t.rc va l(li nhuln dU{1cchia
c6 nrc nh~ duoc bbg ti€n va Igi nhuan duoc chiatir hoat dQng dftuill va gop vAn dugcghi nh~ vaobao cao kat qua boat dQng kinh doanh hop nheltkhi quy€n nh~ c6 nrc va loi nh~ diroc chia cua Nganhang duoc xac dinh,cenrc nh~ dum dang c6 phieu Ia cac khoan duec chia bbg c6 phieutir lei nh$cua cac cong ty c6 phfut khong duocghi nh~ trong bao cao tai chinh hop nhelt thea quydjnh tai Thongill sA200/2014fIT-BTC ngay 22 thang 12 nrun 2014 Clla BQ Tai chinh.
OIC kboan cho yay kbach hang
Cac khoan cho vay khach hang dugc cong bA vatrinh bay thea sA du ng gAc t\li ngay kat thuc nrun taichinh.
D'1 pbOng riii ro tin dyng
Phfin IoIJi n{1va trfch IIp d(rphong nli ro tin d(lng tlJi thj trrri'hrg Vift Nam
Theo Thongill 02 va Thongill 09, t6 cMc tin d\lllg pbai th\lc hi~n phan IO\ling, trich I~p d\l phOng ruiTO
tin d\lllg. Vi~c phan IO\li ng va trich I~p d\l phOng rui ro tin d\IDg thea quy djnh Clla Thongill 02 va
Thong ill 09 dugc ap d\l11gvm cac tai san Co (gQi tit Ia "ng") bao gAm:
Cho vay;
Cho thuetai chinh;
Chi€t khelu, tlii chi€t khelu cong C\lchuy~n nhugng va giely to co gia khac;
Bao thanh toan;
Cac khoan celptin d\IDg dum hinh tMc pMt himh the tin d\lllg;
Cac khoantra thay thea cam kat ngo\li bang;
sA ti€n mua va uy tMc mua trai phi€u doanh nghi~p chua niem y€t tren thj trucrng ch(mg khoim hotic
chua dangkY giao djch tren thi trucrng giao djch cua cac cong ty d~i chUng chua niem y€t (Upcom)
(sau day gQi tit Ia tnli phi€u chua niem y~t), khong bao gAm mua tnli phi€u chua niem y~t bbg
nguAn vAn uy thac rna ben uy tbac chiu ruiTO;
Oy thac celp tin d\lng;
Ti€n gUi (trir ti€n gUi thanh toim) t~i t6 ch(rc tin d\lng trong nuo-c, chi nMnh ngan hang nuo-c ngoai
t\li Vi~t Nam thea quy djnh cua phap lu~t va ti€n gUi t\li t6 chuc tin d\lng nuo-c ngoai.
Theo do, nh6m ng cua khach hang la nhom ng c6 ruiTO cao hem khith\lC hi~n phan lo~ing dAng tho;
thea Di€u 10, Di€u II cua Thongill 02 va nh6mng cua khach hang do Trung tam Thong tin tin d\lng
("CIC") cua Ngarr hang Nba nuo-c cung celp t~i tho; di~m pharr lo~ing.
Cac khoanng dugc pharr lo~i thea cac muc dQ ruiTO nhu sau:Ng du tieu chudn,Ng cAn cM '1, Ng dumtieu chufut,Ng nghi ngo vaNg co kha nang melt vAn.Ng xelu la cac khoanng dugc phan lo~i laNg dumtieu chufut,Ng nghi ngo vaNg co kha nang melt vAn. Cac khoanng dugc phan lo~i va trich I~p d\l phOngrui ro tin d\lllg vao tho; di~m cuAi m6i quy cho ba quy dftu nam va vao ngay 30 thimg 11 cho quy bAntrong nam tai chinh.
Rui ro tin d\lng thufut cua cac khoan ng dugc tinh bbg giatrj con I~i cua khoanng trir gia trj cua tai sanbao dam dil dugc khelu trir thea cactY I~ dugc quy djnh trong Thongill 02. D\l phOng C\l th~dugc trichI~p'd\la tren rui ro tin d\lng thuAn cua cac khoanng thea cactY I~ tuemg (mg vm tUng nhom nhu sau:
NbOm Lm,ti Ty I~ d'1 pbOng cy th@
1 Ng du tieu chufut 0%
2 NgcAn chuy 5%
3 Ng dum tieu chudn 20%
4 Ngnghi ngo 50%
Ng c6 kba nang melt vAnI
5 100%
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NGAN HANG TIIlfONG MAl CO PHAN BAu TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Tiip theo)· MAu so B OSffCTD-HN
Theo Thong nr 02, du phong chung dugc trich l~p de du phong cho nhii'ng t6n thAt chua diroc xac dinhtrong qua trinh phan loai no va trich l~p du phong cu the va trong cac tnrong hop cac t6 chirctin dungg~p kh6 khan v€ tai chinh khi chAt hrong cac khoan nc suy giam, Theo d6, Ngan hang phai thuc hientrich I~p va duy tri du phong chung bang 0,75% t6ng giatri cac khoan no duoc phan loaitil nh6m 1 dennh6m 4 trir ti€n girl va khoan cho yay, mua ban c6Icy han giAy tu c6 gia d6i vei t6 chirctin dung, chinhanh ngiin hang mroc ngoai tai Vi~t Nam va ti€n girl tai cac t6 clnrc tin dung nuoc ngoai.
Phlin lof!) n{1va trfch Ipp d" phong nii TO tin dv.ng t{li thj tTlrilng Campuchia
Theo Chi thi Prakas B7-09-074 ngay 25 thang 02 nam 2009 dugc ban banh bOi Ngiin hang Qu6c giaCampuchia v€ vi~c pbiin 10\ling va trich l~p d\l phOng, Ngiin hang pbaidanh gia danh m\lC tin d\lDg ~Campuchia de th\lC hi~n trich l~p d\l phOng theo nam (05) nh6m ng, bao g6m: Ng dli tieu chufut, Ng cancM y, Ng dum tieu chuAn, Ng nghi ngo va Ng c6 kha nang mAt v6n.
Theo d6, d\l phOng chung va dg phong C\lthe se dugc trich l~p tren t6ng du ng cho yay theo nh6m ng vmcac cy I~ tuong Ung vm tirng nh6m ng nhu sau:
NhOm Lo\li S6 ngay qua h\ln Ty If dv phOng Ty If dv phOngchung cy the
1 Ng du tieu chufut Dum 30ngay 1% 0%
2 Ng can cM y Til 30 ngay den dum 90 ngay 0% 3%
3 Ng dum tieu chuftn Til 90 ngay den dum 180 ngay 0% 20%
4 Ng nghi ngu Til 180 ngay den dum 360 0% 50%ngay
5 Ng c6 kha nang mat Til 360 ngay tr6"len 0% 100%v6n
::::::lSi-
Xii' Iy riii ro tin dyng
D\l phOng dugc ghi nh~ nhu mQt khoan chi phi tren bao cao ket qua hO\lt dQng kinh doanh hgp nhAt vadugc su d\lDg dexU Iy cac khoan ng xAu. Theo Thong tu 02, Ngiin bang tbanh I~p HQi d6ng Xu Iy Rui rode xu Iy cac khoan ng xAu neu nhu chUng dugc phiin 10\livao nh6m 5, ho~c neu khach hang yay hi phcipnhiin giai the, phci san, ho~c la ca nbiln bi chet ho~c mAt tich.
GMf:11N)-it
Phin IO\linlf cho cac cam kit ngo\li bang
Theo Thong tu 02 cua Ngao hang Nhanuac,t6 chuc tin dVng phcli thgc hi~n philn 10\li d6i vm cac khoclnbao lanh, chAp nh~n thanh toan va cam kSt cho vay khong bUy ngang vo di~u ki~n va c6 thm diem th\lchi~n C\lthe (gQi chung la cac khocln cam ket ngo\li bang) vao cac nbom quy djnh tl;liDi~u 9, Di~u 10 ho~cDi~u 11 cua Thong tu 02. Theo d6, cac khocln cam ket ngol;li bang dugc philn 10l;litheo cacmuc d(j rlii ronhu sau: N(1au tieu chudn, N(1 cdn chuy, N(1 du&i lieu chudn, N(1 nghi nga va N(1 co khil nangmatv6nd\la vao tinh trl;lng qua hl;lnva cac yeu t6 djnh tinh khac.
Cac khoan nlf phai thu
Cac khocln ng pbai thu khac ngoai cac khocln pbai thutil hOl;ltdQng tin d\lng trong hOl;ltdQng ngao bang
dugc ghi nh~ ban dftu theo gia g6c va luon dugc phan anh theo gia g6c trong thm gian tiep theo. Cac
khocln ng phai thu khac dugc xem xet trich I~p dg phOng rlii ro theo tu6ing qua hl;lDcua khoan ng ho~c
theo dg kiSn t6n thAt c6 the xay ra trong wang hgp khoan ng chua dSn hl;lDthanh toan nbung t6 chuc
kinh tS liim vao tinh trl;lngphci san ho~c dang lam tM tl,lc gicli the; ngumng mAttich, b6 tr6n, dang bi cac
co quan phcip lu~t truy t6, xet xu ho~c dang thi hanh an ho~c da chet. Chi phi d\l phOng pMt sinh dugc
hl;lChtoan vao "Chi phi hOl;ltd(jng" trong nam.
D6i vm cac khoclnng pMi thu qua hl;lnthanh toan thimuc trich I~p dg phong theo huang dfrn cua Thong
tu s6228/2009/TT-BTCngay 07 thang 12 nam 2009 do BQTill chinh ban hanh, C\lthe nhu sau:
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NGAN HANG TmJONG MAl CO puAN DAu nI" vA PHAT TRIEN V1~T NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptheo) MAu so B OSffCTD-HN
Thoi gian qua hanMire trich d\I phong
Til tren sau (06) thang d~n durn mQt (01) nam
Til mQt (01) namd~n durn hai (02)nam
Til hai (02) nam d~n durn ba (03)nam
Til ba (03)namtro len
30%
50%
70%
100%
Caekholin diu nr
ChUng khoan kinh doanh
Chung khoan kinh doanh la nhiing chimg khoan no, chirng khoan v6n, chimg khoan khac dugc Nganhang mua hful va du dinh ban ra trong thm gian ngiin nhfun muc dich thu leitil vi~c huong chenh I~chgia, Chimg khoan kinh doanh duocghi nhan theo gia g6c vao ngay giao dich va luon dugc phananh theogia g6c trong thoi gian nitro gift ti~p theo. Tien Hli va c6 urc bkg tien thu duoc trong thoi gian nitro giftchirng khoan kinh doanh duocghi nh~ vao bao cao k~t qua hoat dQng kinh doanh hgp nhAt tren C(Jso
thgc thu.
Cac chUng khoan nay dugc xem xet kha nang giim gia tI;lithm di~m I~p cac Bao cao tai chinh hgp nhAt.ChUng khoan dugc phiin IOl;liIa tai san C6 dugc I~p dg phOng theo Thong tu 02. ChUng khoan khongdugc phiin IOl;lila tai san C6 dugc I~p dg phOng giim giakhi gia tri ghi s6 cao hcrn gia trithi tru<mg xacdjnh theo quy djnhtI;li Thong tu s6 22812009fIT-BTC do BQ Tai chinh ban hanh ngay 07 thang 12 nam2009. Trong tru<mg hgp khong th~ xac djnh dugc gia tri tm tru<mg Clla chUng khoan, cac chUng khoan sekhong dugc trich I~p dg phOng. Dg phOngnli ro dugc ghi nh~ vao bao cao k~t qua hOl;ltdQng kinhdoanh hgp nhAt tren khoan m\lc "Ulil(L6) thufuItil mua ban chUng khoan kinh doanh".
ChUng khoan (/(;u tlr
ChUngkhoanadu Izr san sangaJ ban
ChUng khoan dftu tu sfut sang d~ ban bao gam cac chUng khoan ng va chUng khoan v6n rna Ngiin hangvaJho~c cac cong ty con nitro gift durn 20% quyen bi~u quy~t vrn m\lc dich d~u tu va s~n sang d~ ban,khong thuQc IOl;lichUng khoan mua vao ban ra thu<mg xuyen nhung c6 th~ ban bAt cir hlc nao xet thAy colQi va dang thm Ngiin hang vaJho~c cac cong ty con khong phili la c6 dong sang I~p; ho~c khong la d6i tacchi~n lugc; ho~c khong co kha nang chi ph6i nhAt dinh vao qua trinh I~p, quy~t djnh cac chinh sach taichinh va hOl;ltdQng cua doanh nghi~p nh~n d~u tu thong qua van ban thOa thu~n crr nhan sg tham gia HQidang Quito trilBan Dieu hanh. ChUng khoan v6n dugc ghi nh~n theo gia g6c vao ngay giao dich va luondugc phitn anh theo gia g6c trong thm gian n~m gill ti~p theo.
ChUng khoan ng dugc ghi nh~n theo m~nh gia vao ngay giao dich. Uii dg thu cua chUng khoan truoc khimua (d6i vrn chUng khoan ng tra Hiisau) ho~c Jiii nMn truoc cho phan b6 (d6i vrn chUng khoan ng tra Hiitruoc) dugc philn anh tren mQt tai khoan rieng. Ph~n chi~t khAuJphv trQi Ia chenh I~ch amlducrng gilla giag6c vrn gia tri Clla khoitn tien gam m~nh gia cQng(+) lai dan tich truoc khi mua (n~u co) ho~c trir (-) Iainh~n truoc chO phiin b6 (n~u c6), cilng dugc phananh tren mQt tai khoitn rieng.
Trong khofmg thm gian n~m gill chUng khoan ti~p theo, cac chUng khoan nay dugc ghi nh~n theo m~nh
gia va chi~t khAuJph\l trQi (n~u co) cua chUng khoan s~n sang d~ ban dugc phan b6 vao bao cao k~t qua
hOl;ltdQng kinh doanh hgp nhAt theo phucrng pbap dU<mgthiing trong suM thm gian con Il;liuoc tinh cua
chUng khoan. S6 tien lai tra sau dugc ghi nh~n theo nguyen tk S6 tien lai dan tich truoc khi mua dugc
ghi giam gia tri cua chinh chUng kboan d6, d6i Ung vrn tai khoan lai d\I thu; va s6 tien lai dan ticb sau
thm di~m mua dugcghi nh~ vao thu nh~p cua Ngan bang tbeo phucrng pbap cQng dan. S6 tien lai nh~n
truoc dugc hl;lChtoan pban b6 vao thu nh~p lai d~u tu chUng khoan theo phucrng pbap dU<mgth~ng trong
thm gian d~u tu chUng khoan.
Dinh IcY, chUng khoan s~n sang d~ ban se dugc xem xet ve kha nang giim gia. ChUng khoan dugc phan
IOl;lila tai san Co dugc tricb I~p d\I pbOng theo Thongill02. ChUng khoan khong dugc philn IOl;lila tai san
Co dugc trich I~p dg phOng giam gia khi gia tri ghi s6 cao hcrn gia tri thi truOng xac djnh theo quy dinh
tI;liThong tu s6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 do BQ Tai chinh ban hanh. Trong truOng
hgp khong th~ xac dinh dugc gia tri thi tru<mg Clla chUng khoan, cac chUng khoan se khong dugc tricb
l~p dg phOng. Dg phOng rui ro dugcghi nh~n vao bao cao k~t quit hOl;ltdQng kinh doanh hgp nhAt tren
khoan m\lc "Ulil(16) thu~ til mua ban chUng khoan d~u tu".
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NGAN HANG TIIlfONG MAl co pHAN DAu TUV A PHA.T TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptbeo)' MAu SOB OSffCTD-HN
Chung khoan dduItt giii din ngiIydao han
ChUn& khoan. dftu nr gift d~n ngay dao han la cac clnmg khoanng duoc Ngan hang mua han voi mucdich diu nr de huong lai suat, va Ngan hang c6 y dinh va co kha nang gift cac chimg khoan nay d~n ngaydao han. Chung khoan gift d~n ngay dao han c6 giatri duoc xac dinh va c6 ngay dao han cu th8. Trongtnrong hop clnrng khoan duec ban han tnrocthoi di8m dao han, cac chimg khoan nay se diroc phan loaiI~ sang chirng khoan kinh doanh hay chirng khoan sAn sang d8 ban. Chung khoan dftu nr gift d~n ngaydao han duocghi nh~ nrong tv' nhu chirng khoan no sAn sang de ban.
Djnh Icy, chUng khoan dAu tu gift d~n ngay dao hl}ll se dugc xem xet v~ kha nang giam gia. ChUng khoan
dugc phan lo~i la tai san Co dugc trich I~p d\TphOng thea Thong tu 02. ChUng khoan khong dugc phan
lo~ la tai san Co dugc trich I~p d\TphOng giam giakhi gia tri ghi s6 cao hon giatri thi truOng xac djnh
thea quy djnh ~i Thong tu s6228/2009nT-BTC ngay 07 thang 12 nam 2009 doBI) Hi chinh ban
hanh.Trong truOng hgp khong th8 xac djnh dugc giatri thj truOng Clla chUng khoan, cac chUng khoan se
khong dugc trich I~p d\T phOng. D\T phOngnii ro dugc ghi nh~ vao bao cao k~t qua ho~t dl)ng kinh
doanh hgp nhdt tren khoan m\lc "Uii/(L6) thuAntil mua ban chimg khoan dftutu".
D6i vOi Wi phi~u pMt sinh til nghi~p VI,l mua banng vOi Cong ty TNHH Ml)t thanh vien Qulin Iy tai san
clla cac t6 chilc tin dl,lDgVi~t Nam ("V AMC"), Ngan hang trich I~p d\TphOng thea huang ddn CllaNgan
hang Nbanuac~i Thong tu s614/2015nT-NHNN ngay 28 thang 8 nam 2015 va thea cac van ban khac
c6 lien quan Cllaco quan Nhanuacc6 thAm quy~n. D\TphOng rtli ro dugc ghi nh~ vao bao cao k~t qua
ho~t dl)ng kinh doanh hgp nhdt tren khoan m\lC "Chi phi d\TphOngrUi ro tin dl,lDg".
Phiin /o(li /(li
Theo Cong van s6 26011NHNN-TCKT ngay 14 thang 4 nam 2009 clla Ngan hang Nhanuac,vi~c phan
lo~ I~i sau khi mua chi dugc th\TChi~n t6i da ml)t (01) IAnd6i vOi m6i khoan m\lc chUng khoan dii dAu
tu. Trong nhfrng truOng hgp d~c bi~t ho~c khi c6 s6 lugng Ian chUng khoan pbai phan lo~ I~ (Ian hon
ho~c bang 50% giatri khoan m\lc), Ngan hang se th\Tc hi~n thuy~t minh tren bao cao tai chinh hgp nhAt
v~ S\Tmc dl)ng clla vi~c phan lo~i l~i trong t6ng tai san, cong ng, ngu6n v6n cling nhu thu nh~p va chi phi
clla Ngan hang.
Cae bQll dAng mua Il}iva ban Il}i
Nhiing chUng khoan dugc ban d6ng thai dugc cam k~t se mua I~i vao ml)t thai diem nhAt dinh trong
tuong lai vfrn duge ghi nh~n tren bao cao tai chinh hgp nhAt. Khoan ti@nnh~n dugc thea tMa thu~n nay
dugc ghi nMn nhu ml)t khoanng pbai tra tren bang can d6i k~ toan hgp nhAt va phAn cbenh l~ch gifta gia
ban va gia cam k~t se mua I~i dUQ"cpMn b6 thea phuong philp dUOng th~ng thea liii suAt tren hQ'Pd6ng
vao bao cao k~t qua hO<;ltdl)ng kinh doanh hQ'PnhAt trong su6t thm gian hi~u h!c clla hQ'Pd6ng.
Nhfrng chUng khoan dUQ"cmua d6ng thm dugc cam k~t se ban l<;livao ml)t thm diem nhAt dinh trong
tuong lai khong dUQ"eghi nMn tren cac bao cao tai chinh hQ'P nhAt. Khoan ti~n thanh toan thea tMa
thu~n nay dugc ghi nh~n nhu ml)t khoan m\lc "Cho vay khaeh hang" tren bang can d6i k€ toan hQ'PnhAt
va phftn ehenh I~ch gifta gia mua va gia cam k€t se ban l<;lidUQ"cphan b6 thea phuong philp dUOng th~ng
thea liii sUdt tren hQ'Pd6ng vao bao cao k~t qua hO<;ltdl)ng kinh doanh hQ'PnhAt trong suM thm gian hi~u
lI!c clla hQ'Pd6ng.
DOu Itt dai hf!n khtic
Cac khoan dftu tu dai h<;lnkMc thS hi~n cac khoan dftu tu v6n vao cae don vi khac rna Ngan hang va/ho~c
cac cong ty con ntun gift duOi 20% quy~n biSu quy€t va d6ng thm Ngan hang va/ho~c cong ty con la c6
dong sang I~p; ho~c la d6i mc chi€n IUQ"c;ho~c co kha nang chi ph6i nhAt dinh vao qua trinh I~p, quy€tdinhcac chinh seich tai chinh va ho~t dl)ng clla doanh nghi@ nh~ dftu tu thOng qua van ban tMa th~n cli nhan
Sl! tham gia Hl)i d6ngQulin trj/Ban Di~u hanh. Cae khoan dAu tu nay dUQ"cghi nh~ ban dAuthea giei g6c
vao ngay giao djch va luon dUQ"Cphananh thea gieig& trong thm gian ntun gift ti~p theo.
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NGAN HANG THlfONG ~ CO pnAN DAu 'rtr vA PuAT TRIEN VIET NAMTHlIYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@p theo)' MAU 86 B OSffCTD-HN
Duphong giam giadAunr dai han duoctrich I~p n~u doanhnghiep rna Ngan hang va cac congty con dang
dAutu bi 16 (trir tnrong hop 16 thea k~ hoachd!dugc xac dinh trong phuong ankinh doanh ban dAu) thea
quy dinh tai Thong nr s6 228/2009nT-BTCngay 07 thang 12 nam 2009 va Thong nr s6 89/2013nT-BTCngay 28 thang 6 nam 2013 stra d6i, b6 sung Thongnr s6 228/2009nT-BTC do BQ Tai chinh ban hanh,
Theo do,mire trich I~pdu phongla chenhI~ch giiia t6ng v6n dAunr thuc t~ cua cacben tai doanhnghiep va
v6n chu sahiiu thuc co nhan (x) vei tY I~ v6n dAunr cua Nganhang va cac congty con so vo; t6ng v6n dAu
nr thuc t~ cua cacben t?i doanh nghi~p dugcxac djnh Wn Bang can d6i k~ toan cua doanh nghi~p t?i thffi
diem trich I@ d\l phOng. D\l phOng giam gia dAu tu dai hl;llldugc ghi nh~ nhu mQt khoan chi phi ho~t
dQng tren bao cao k~t qua ho~t dQngkinh doanh hgp nhAt. D6i vo; khoan dAu tu vao c6 phi~u niem y~t
ho~c gia trj hgp Iy khoan dAu tu dugc xac djnh mQt cach dang tin c~y, vi~c I~p d\l phOng dugc th\lC hi~n
d\la tren giatrj thj truang Clla c6 phi~u (tuangt\l nhu d\l phOng giam gia chUng khoankinh doanh).
Ngan hang ghi nh~ chUng khoan dAu tu va cac khoan dAu tu khac t?i ngay Ngan hangk.Y k~t va th\lC
hi~n thea di€u khoan hgp dAng co hi~u l\lc(k~ toan thea ngay giao djcb). ChUng khoan dAu tu va cac
khoan dAu tu khac dugc ghi nh~ ban dAu thea gia g6c. Saukhi ghi nh~ ban dAu, chUng khoan dAu tu va
cac khoan dAutu khac dugc ghi nh~n thea cac chinh sacb k~ toantrinh bay aphAn tren.
Dimg ghi nhQ,n
Cac khoan dAutu chUng khoan bj dimg ghi nh~ khi quy€n nh~ dugc clk luAng ti€ntiT cac khoan dAu tu
bj chAm dfrt ho~c khi Ngan hang valho~c cac congty con d! chuyen giao phAnIOn nii ro va 19i feh giinli€n VO; quy€n sahiiu Clla cac khoan dAutu.
Diu tlr vilo cong ty lien k@t
Cong ty lien ,k~t la mQt cong ty rna Ngan hang valho~c cac cong ty con co3nh huang dang ke nhung
khong phai la cong ty con hay cong ty lien doanh cua Ngan hang.AM huang dang ke the hi~na quy€n
tham gia vao vi~c duara cae quy~t djnh v€ ehinh saeh mi ehinh va ho~t dQng cua ben nh~ dAu tu nhung
khong co 3nh huang v€ m~t ki€m soat ho~e dAng ki€m soat nhiing ehinh saeh nay. K~t qua ho~t dQng
kinh doanh, mi san va eongng eua cae eongty lien k~t duge hgp nhM trong bao eao mi ehinh hgp nhelt
thea phuang phap v6n ehu s6 hUu. Cae khoan gop v6n lien k~t duge trinh bay trong bang can d6i k~ toan
hgp nhelt thea gia g6e duge di€u ehinh thea nhiing thay d6i trong phAn v6n gop eua Ngan hang vao phAn
tai san thuAn eua eong ty lien k~t sau ngay mua khoan ddu tu. Cae khoan 16eua eong ty lien k~t vugt qua
khoan gop v6n eua Ngan hang t?i eong ty lien k~t do (bao gAm belt k€ cae khoan gop v6n dai hl;lllrna v€
th\le ehelt t~o thanh ddu tu thudn eua Ngan hang t~i eongty lien k~t do) duge ghi nh~n khi Ngan hang co
nghia V\l vOi khmln 16 nay. Trong truang hgp mQt eong ty thanh vien eua Ngan hang th\le hi~n giao djeh
vo; m(>teong ty lien k~tVO; Ngan hang, Illill6 chua th\le hi~n tuang (eng vo; phdn gop v6n eua Cong ty
vao eongty lien k~t, duge lo~i trir khoi bao eao mi ehinh hgp nhc1t.
Gop van lien doanh
Cae khoan gop v6n lien doanh la thOa thu~ trenCCI s6 k.Y k~t bgp dAng rna thea do Ngan hang va cae ben
tham gia th\le hi~n ho~t d(>ngkinh t~ tren co s6 dAng ki~m soat. Co s6 d6ng ki~m soat duge hi~u la vi~e dua racae quy~t dinh mang tinh ehi~n luge lien quan d~n cae ehinh saeh ho~t d(>ngva tai ehinh eua dan vi lien doanh
phai co S\l d6ng thu~ eua cae ben d6ng ki~m soat. Cae thoa thu~ gop v6n lien doanh lien quan d~n vi~e
thanh I~p mQt co s6 kinh doanh dQe l~p trong do co cae ben tham gia gop v6n lien doanh duge gQi laCCI
sa kinh doanh dAng ki€m soat. Ngan hang I~p bao eao v€ cae khoan 19i ieh trong cae cosa kinh doanh
dAng ki€m soat thea phuang pbap v6n eMsa hiiu. Theo phuang phap v6n eM s6 hiiu, cae khoan gop
v6n lien doanh duge ghi nh~n ban ddu thea gia g6e. Sau do, giatrj ghi s6 eua khoan ddutu duge dieu
ehinh thea nhiing thay d6i eua phdn s6 hiiu eua Ngan bang trong tai san thudn eua eong ty lien doanh.
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NGAN HANG TmJONG MAl CO pHAN DAu TIf vA PIlAT TRIEN VIET NAMTHUYET MINH BAocAo TAl cHiNHHQP NHAT (Ti@ptbeo)· MAUsoBoSrrCTD-HN
Tai sin c6 6jnbvo binb
Hi san c6 dinh vo hinh duocghi nh~ thea nguyen gia trir di giatri khdu hao hiy kB. Nguyen giatai san
c6 dinh vo hinhhi toan bQ cac chi phi rna Ngan hang va cac cong ty con phai b6 ra de co dugc tai san c6
dinh vo hinh tinh denthoi diem duatai san do VaGsu dung thea dutinh, Cac chi phi nang cdp va d6i moi
tai san c6dinh vo hinh duoc ghi tang nguyen gia cuatai san va cac chi phi khac duoc bach toan VaGbao
cao kBt qua boat dQng kinh doanh hop nhdtkhi phat sinh.Khi tai san c6 dinh vo hinh dugc ban hay thanh
1:5',nguyen gia va gia tri hao men lily k€ duoc xoa s6 va cac khoan liii/16 phat sinh do thanh 1:5'tID san
duoc hach toan VaGbao cao k€t qua hOl;ltdQng kinh doanh hgp nhdt.
Tai sin c6 6jnb bihl binb
Hi san c6 djoh hthl hinh dugc the hi~n thea nguyen gia trir di giatrj khdu hao lily kB. Nguyen gia tii san
c6 djoh hthl hinh la toan bQ cac chi phi rna Ngan hang va cac cong ty con pbai b6 ra de co dugc tii san
c6 djoh hthl hinh tinh dBn thm diem dua tii san do VaGtrl;lOgthai sful sang su d\lllg. Cac chi phi mua sfun,
nang cAp va d6i mm tii san c6 djnh dugcghi tAng nguyen gia cua tii san c6 djoh. Chi phi baotri, sua
chUa dugc hl;lChtoan VaGbao cao k€t qua hOl;ltdQng kinh doanh hgp nhdt khi pMt sinh.Khi tii san dugc
ban hay thanh 1:5',nguyen gia va giatrj hao mon lfiy k€ dugc xoa s6 va cac khoan liiill6 pMt sinh do
thanh 1:5'tID san dugc hl;lChtoan VaGbao cao k€t qua hOl;ltdQng kinh doanh hgpnhAt.
KhAu bao titi sin c6 6jnb
Khdu hao ctia tii san c6 dinh hthl hinh va vo hinh dugc tinh thea phuong pMp dUOng th~g trong sU6tthm gian su d\lllg ucrc tinh ctia tii san cA djnh.
TbOi a:ian bihl dyna:U'6"c tinbLoai titi sin (s6 nim)
Nha cua, v~t ki€n truc 7 - 50f
~
May moc, thi€t bi 3 - 12
Phuong ti~n v~n mi 6 - 15
Hi san c6 djoh khac 3-7 ~o'
Thiet bi, dt,mg C\lquan19 5.~
PhAn m~m maytinh 2 - 20
Quy~n su d\lng ddt cua Ngan hang dugc Nha nucrc giao kh6ng thm hl;ln kh6ng phai trich khftu hao.
Quy~n su dt,mg ddt co thm hl;lndugc khAu hao thea thai h~n dugc cApquy~n su d\lng dAt.
Tbue tai sin
MQt khoan thue dugc xemhi thue tii chinh khi phAn 16'0cac quy~n 19i vanii ro v~ quy~n sa hUu tii san
dugc chuyen sang cho ngum di thue. TAt ca cac khoan thue khac dugc xem la thue hOl;ltdQng.
Ngan hang la ben cho thue
Ngan hangghi nMn gia trj tii san cho thue Utichinh la khoan phai thu tren bang can d6i k€ toan hgp nhAt
bang giatrj dAu tu thuAn trong hgp d6ng cho thue tii chinh. Cac khoan pbai thu v~ cho thue tii chinh
dugc ghi nh~ hi khoan pbai thu gAc va doanh thu tii chinh tir khoan dAutu va djch V\I cua ben cho tbue.
Ngan bang philn b6 doanh thu tai chinh trong suM thm gian cho thue d\la tren liii suAt thue c6 dinh tren
sA du dAutu thuAn cho thue tii chinh.
Ngan hang la ben di thue
Gia trj tii san thue hOl;ltdQng khong dugc ghi nh~n tren bang can d6i ke toan hgp nhAt. Ti9n thue phai tra
dugc hl;lChtoan thea phuong pMp dUOng th~g VaGkhoan m\lC chi phi hOl;ltdQng khac trong su6t thm
hl;lOthue tai san.
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NGAN lIANG TmfONG MAl co plIAN BAu 'rtrv A PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQPNHA.T(Ti~p theo)· MAusoB OSffCTD-HN
Cae khoao chi phi tra trwe
Chi phi tra tnroc bao gAm khoantra tnroc ti~n thue van phong va cac khoan chi phitra tnroc dai h1;IDkhac. Ti~n thue van phong the hi~n s6 ti~n thue van phong da duoctra tnroc. Ti~n thue van phongtratnroc dugc phiin b6 vao bao cao k~t qua boat dQng kinh doanh hop nhit thea phuong phapdirongthangnrong img vei thoi gian thue. Cac khoan chi phitra tnroc dai h1;IDkhac bao gAm chi phi sua chira, baoduong tai san, giatri cong C1,l, dung cu da xuit dung va duoc coi la c6 kha nang dem lai 19i ich kinh t~trong nrong lai cho Ngiin hang. Cac chi phi nay duoc v6n h6a dum hinh thtrc cac khoantra tnroc vadugc phiin b6 vao bao cao k~t qua ho~t dQng kinh doanh hgp nhit, sir d\IDg phucrng pbap dUOng thangvm thm h1;IDtir mQt nam tro len va khong qua ba nam thea cac quydinh k~ toan hi~n Mnh.
Ti~n va cac khoan tucrng ducrng ti~n bao gAm ti~n m~t, vang b~e, da quy,kim lo~i quy, ti~n gici thanhtoan ~ Ngiin hang Nha nuac, tin phi~u Chinh phU va cac giiy to c6 gili ngan h1;IDkhac du di~u ki~n chi~tkbclu vm Ngiin hang Nha nuac, cac khoan ti~ngiri thanh toan va ti~n gici c6 thm h1;IDdao h1;IDkhong quaba thang ketir ngay gici va cac khoan dftu tu chUng khoan c6 thm h1;IDthu hAi ho~c dao h1;IDkhong qua bathang ketir ngay mua.
Cae khoao dy-pbOog khae
Cac khoan d\l phOng khac dugc ghi nh~ khi Ngiin hang c6 nghiaV\l ng hi~n ~i do k~t quatir mQt S\lki~n da xity ra, va Ngan hang c6 kha nang pbai thanh toan nghiaV\l nay. Cac khoan d\l phOng khac dugcxac djoh tren coso uactiob clla Ban Di~u Mnh v~ cac khoan chi phi cAn thi~t de thanh toan nghiaV\l ngnay ~i ngay k~t thuc nam mi chinh.
Lqi ieh eiia ohio vieD
Trr;rcap nghi hrru
Nhiin vien Ngiin hang va cac cong ty conkhi nghi hUll se dugc ob~ntrg cip v~ hUll tir Bao hiem Xli hQi
thuQc BQ Lao dQng - Thucrng binh va Xli hQi. Ngiin hang va cac cong ty con phai d6ng bao hiem xli hQi
cho m6i nhiin vien bang 18% luung d6ng bao hiem hang thang cho thm gian lam vi~c ~i Ngiin hang va
eac cong ty con eua ngum lao dQng. Ngoai ra, Ngiin hang con sir d\IDg Quy phUe 19i de chi tni khoantrg
cAp nghi hUll mQt lfrn eho nhan vien thea quy djoh rieng eua Ngan hang ho~c cae cong ty con.
Trr;rcap thOi vi¢c
Theo Di~u 48 BQ lu~t lao dQng ngay 18 thang 6 nam 2012, Ngan hang c6 trach nhi~m chitrg cAp thOivi~c cho ngum lao dQng dli lam vi~e thuOng xuyentir du 12 thangtro len, m6i nam lam vi~c dugctrg cApmQt nu-a thang ti~n luung. Thm gian lam vi~c de tinhtrg cAp thoi vi~e khong gAm thm gian ngum laodQng dli tham gia bao hiem thit nghi~p va thm gian lam vi~c dli dugc ngum sir dl,mg lao dQng tratrg cApthOi vi~c.
Trr;rcap mat vi¢c
Theo Di~u 49 BQ lu~t lao dQng, Ngan Mng c6 tnich nhi~m tratrg cAp mAt vi~c lam cho ngum lao dQng
dli lam vi~c thuOng xuyen cho minhtir 12 thang tro len rna bi mit vi~e him do thay d6ico cAll, cong
ngh~, vi ly do kinh t~, sap nh~p, hgp nhAt, chia tach doanh nghi~p. M6i nam lam vi~c dugc tni 01 thang
luang nhung it nhit phiti bfutg 02 thang ti~n lucrng. Thm gian lam vi~c de tinhtrg cAp mAt vi~c lam
khong gAm thm gian ngum lao dQng dli tham gia bao hiem thAt nghi~p va thm gian lam vi~c dli dugc
ngum sir d\IDg lao dQng tnitrg cAp mAt vi~c lam.
Baahiim thdt nghi¢p
Theo Lu~t Vi~c lam s6 38/2013/QHI3 ngay 16 tMng 11 nam 2013, Ngan hang c6 nghiaV\l d6ng bao
hiem thit nghi~p b&ng 1% quy ti~n luang thang cua nhUng ngum lao dQng dang tham gia bao hiem thAt
nghi~p.
Thu@
Thu~ thu nh~p doanh nghi~p the hi~n tAng giatrj clla s6 thu~ phaitrit hi~n ~i va s6 thu~ hOi l~i.
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NGAN HANG TIWONG MAl CO puANBAu TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHiNH HQP NHAT (Ti@p theo)· MAU soB OSffCTD-HN
s6 thu€ phaitra hien tai dugc tinh dua tren thu nh~p chiu thu€ trongnam, Thu nh~p chiu thu€ khac vei
19i nhuan wac thu€ duoc trinh bay tren bao cao k€t qua hoat dQngkinh doanh hop nhAtvi thu nh~p chiu
thuS khong bao gAm cac khoan thu nh~p hay chi phi tinh thuS ho~e duoc khAu trir trong cac nam khac
(bao gAm ca 16 mang sang, n€u co) va ngoai ra khong bao gAm cac chi tieu khong chiu thuS boac khong
duoc khAu trir.
ThuS thu nh~p hoan lai dmrc tinh tren cac khoan chenh l~eh tam thoi gitra giatri ghi s6 va co so tinh thuS
thu nh~p cua cac khoan muc tai san boac cong no tren bao eao titi ehinh hgp nhAt. ThuS thu nh~p hoan I~i
phili tra pbai duge ghi nh~ eho tAt ea cae khoan cbenh I~eh ~ thm ehiu thuS, trir khi ng thu€ thu nh~p
hoan I~ phili tra phat sinh tir ghi nh~ ban dAu cUa mQt titi san ho~ ng phaitra eUa mQt giao dieh rna
giao dieh nay khong c6 itnh huang dSn 19i nhu~ k€ toan ho~e 19i nh$ tinh thuS thu nh~p (ho~e 16tinh
thuS) ~i thm diBm phat sinh giao dich. Hi san thuS thu nh~p hoan I~i chi dugc ghi nh~ khi chic chin e6
du 19inh$ tinh thuS trong tuO'llg lai dB khAu trir eac khoan cbenh I~eh t~ thm.
Thu€ thu nh~p hoan l~i duge xae djoh theo thuS suM d1,lHnh se ap d\lDg eho nam titi san duge thu hAi hay
ng phili tra duge thanh toano Thu€ thu nh~p hoan I~i duge ghi nh~ vao bao eao k€t quit ho~t dQngkinh
doanh hgp nhM va chi ghi vao v6n eM so hfru khi khoan thuS d6 e6 lien quan dSn cae khoan m\le dugc
ghi thing vao v6n cM so hfru.
Hi san thuS thu nh~p hoan I~i va ng thuS thu nh~i>hoan I~i phititrit duge bit trir khi Ngan hang va cae
cong ty con c6 quyen hgp phap dBbit trir gifra titi san thuS thu nh~p hi~n hitnh vm thuS thu nh~p hi~n
hitnh phiti nQP va khi cae titi san thuS thu nh~p hoan I~i vang thuS thu nh~p hoan I~i phititra lien quan tm
thuS thu nh~p doanh nghi~p duge quitn ly bOi cimg mQt cO'quan thu€, dAng thm, Ngan hang va cac cong
ty con e6d1,l djoh thanh toan thuS thu nh~p hi~n banh tren cO'so thuftn.
Cac lo~i thuS khac duge ap d\lDg theo cac lu~t thuS hi~n hanh t~i Vi~t Nam.
Vi~e xae djnh thuS thu nh~p eua Ngiin hang citn cu vao cae quy djnh hi~n banh ve thu€. Tuy nhien,
nhUng quy djoh nay thay d6i theo tirog thmkY va vi~e xae dinh sau cimg ve thuS thu nh~p doanh nghi~p
my thuQc vao kSt quit ki€m tra eua cO'quan thuS c6 thAm quyen.
Van va cacquy
C6philu ph6 thong
c6 phiSu ph6 thOng duge philn lo~i hi v6n chusohuu.
ThQ_ngduovtin c6 phlin
Khi nh~n v6n tir c6 dong, chenh I~ch giua gia phat hanh va m~nh gia cua c6 phiSu duge ghi nh~n vao
th~g du v6n c6 phAn trong v6n eM so hUu. Cae chi phi phat sinh trv'e tiSp lien quan dSn vi~e phat banh
c6 phiSu ph6 thOng duge ghi nh~ la mQt khoan giam trir vao th~ng du v6n c6 phAn.
Uy thacva nguAn vAnuy thac
Cae khoan uy thac duge ghi nh~n khi hgp dAng uy thac dlI dugc cac benkY kSt va v6n uy thae dlI dugc
th1,lchi~n. Cae quyen 19i va nghIaV\l eua ben uy thac va ben nh~ uy thae d6i vm 19i nhu~ va philn chia
19i nh~, phi uy thac va cae quyen 19i va nghiaV\l khac dugc th1,lehi~n theo dieu khoan ghi trong hgp
dAng uy thae dlIkY kSt. Cae titi san giu cho m\le dich uy thac quan Iy giuhQ khong duge xem la titi san
cua Ngan bang vaJho~c cae cong ty con va vi thS khong dugc bao gAm trong bao cao titi chinh hgp nhit
cua Ngiin hang vaJho~c cac cong ty con.
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NGAN HANG TmfONG MAl CO plIAN DAu TtI"vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptheo)· MAD soBoSrrCTD-HN
I
Cae ben lien quan
Cac ben duoc coi la lien quan n€u mQt ben co kha nang kiSm soat hoi.\c coanh huang dang kS d6i voi benkia trong vi~cra quy€t dinh d6ivei cacchinh sachtai chinh vaboat dQng. MQt ben dugc coi la ben co lienquan vei Ngan hang n@u:
(a) Tnrc ti@phoac gian ti€p qua mQt hay nhi€u ben trung gian, ben nay:
KiSm soar hoi.\Cbi kiem soat hoac chiusukiSm soat chung boi Ngan hang (bao g6m cac cong ty
me, congty con);
Co gop v6nvao Nganhang va do do coanh huong dang kStci Ngan hang;
Co quyen d6ng kiSmsoat Nganhang;
Ben lien quan lacong ty lien doanh, lien k@tma Nganhang la mQt ben lien doanh, lien k@t;(b)
(c) Ben lien quan co thanhvien la nhan sg chinh trong HQi d6ngQulin tri, Ban Di€u hanh va Ban
KiSm soat cua Nganhang;
(d) Ben lien quanla thanh vien m~ thi@ttrong giadinh Clla bfit Icy eli nhan naoeta neu trong diSm (a)
hoi.\C(c); hoi.\C
(e) Ben lien quan la mQt t6 ch(rc trgc ti@phoi.\Cgian ti€p chiu sg kiSm soat, d6ng kiSm soat hoi.icchiu
anb huemg dang kS, ho~c co quy€n biSu quy€t bffi bfitIcy ca nhfui noo dugc d€ c@ den trong diSm
(c) hoi.\C(d).
Cae quy dV phOng nghi~pVI} bao hi@m
Cac quy d\{ phOng nghi~pV\l bao hiSm bao g6m (i) dg phOng phi chua dugc huemg, (ii) dg phOng b6ithui'mg va (iii) dg phOng dao dQng lem. Vi~c trich I~p quy dg phOng nghi~pV\l bao hiSm dugc thgc hi~nthea cac phuung phap dugc quy djnh 4li Thongtil s6 125/2012ffT-BTC ngay 30 thang 7 nam 2012 cuaBQ Hi chinh. C\l thS phuung phap trich I~p dg phOng nhu sau:
J~i)
Ii) D1,lphimgphi chua al.f(1chzrimg
Dl,l phOng phi chua dugc huang dugc tinh thea phUOllg phap timg ngay cho tAt ca cac loc;tihlnh bao hiSmthea cong thuc sau:
Dl,lphOng phicbua dugc buang
Phi baa hiSm gift Ic;ti* s6 ngay bao hiSm con Ic;ticua hgp d6ng bao hiSm
T6ng s6 ngay bao hiSm thea hgp d6ng bao hiSm
ii) D1,lphimg b6i thzrimg
Dl,l phOng b6i thui'mg bao g6m dl,l phong b6i thui'mg cho cac t6n that dll khi€u nc;tinhung den cu6i namchua giai quy€t va dl,l phOng b6i thui'mg cbo cac tAn that dll phat sinh Wch nhi~m bao hiSm chua khi€unc;tl.
Dg phOng b6i thui'mg cho cac t6n that dll thOng bao bo~c yeu celu doi b6i thui'mg nhung den cu6i namchua giai quy€t dugc tricb I~p dl,la trenC(J sO-uac tinh cua timg V\l b6i tbui'mg thuQc Wch nhi~m baohiSm dll dugc thOng bao cho cong ty bao hiSm hoi.\c kbacb hang dll yeu celu doi b6i thui'mg tuy nhienchua giai quyBt 4li thO; diSm cu6i nam, sau khi trir di phcln thu h6i tir nhugng tai bao hiSm; va
I- Dl,l phOng b6i thui'mg cho cac t6n that dll phat sinh Wch nhi~m bao hiSm chua khiBu nc;ti(lBNR)
dugc trich I~p thea quy djnh 4li Thongtil s6 125/2012ffT-BTC ngay 30 thang 7 nam 2012 cua BQHi chinh.
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NGAN HANG TWONG MAl CO puAN BAu 'rtr vA PuAT TRIEN VIET NAMTHlIYET MINH BAo cAo TAl cHiNH H<}PNHAT (Ti~ptheo)· MAu SOB 05ffCTD-HN
iii) DV phong dao a(jng Ian
Du phong dao d(>ng IOn duoc trich I~p thea yeu cAu cua Thongtu s6 125/20I2!IT-BTC ngay 30 thang 7
nam 2012 cua B(>Hi chinh.Du phong dao d(>ng IOnduec trich I~p m6i Icy cho denkhi dtr phong dat
duoc rmrc 100% nnrc phi gift lai trong nam tai chinh va duoc trich I~p tren co sa phi bao hiem gift lai.
Mire trich I~p t6i da hang nam dugc ap dung theatY I~ til 1% den 3% phi bao hi~m gift lai thea tirng
nghiep vu bao hiem. BIC dang trich I~p du phong dao d(>ng IOn b~g 1% tAng phi bao hi~m gift lai thea
tirng nghiep vu bao hi~m.
cAn trir
Hi san va cong no tai chinh duoc cantnr va th~ hien giatri rong tren bang can d6i k€ toan hop nhfit chi
khi Ngan hang va cac congty con c6 quyen hgp phap d~ th\lc hi~n vi~c can trir va Ngan hang va cac
cong ty con d\l dinh thanh toan tlli san va cong ng thea giatri Tong, ho~c vi~c !fit toan tlli san va cong ng
xay ra d6ng thm. Ngan hang khong dugc btl trir cac khoan d\l phOng cho ho;;tt d(>ngkinh doanh bao hi~m
g6c va nh~ tlii bao hi~m v6i d\l phOng cho ho;;tt d(>ng nhugng tlii bao hi~m. Cac khoan d\l phOng nay
phai dugc trinh bay rieng bi~t tren cac chi tieuClla Bang can d6i k€ toan hgp nhfit, trong d6 cac khoan d\l
phOng phi chua dugc huang va d\l phOng b6i thuimg clla ho;;tt d(>ngkinh doanh bao hi~m g6c va nh~ tlii
bao hi~m, d\l phOng dao d(>ng IOn dugc phananh Ia ng pMi tra va dugc phananh t;;tikhoan m\lc "Cac
khoan phaitra va cong ng khac" tren bang can d6i k€ toan hgp nhfit;D\l phOng phi nhugng tlii bao hi~m
chua dugc huang va d\l phOng b6i thuimg nhugng tlii bao hi~m dugc phananh Ia tlli san tlii bao hi~m va
dugc phananh t;;tikhoan m\lc "TIli san C6 khac" tren bang can d6i k€ toan hgp nhAt.
5. THONG TIN BAo cAo 80PH!N
Ngan hangtrinh bay bao cao b(>ph~ chinh y€u thea IinhV\fC kinh doanh va bao cao b(>ph~ thll y€uthea khuV\fC dja IY.
,
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NGAN nANG TOtrONG MAl co PnAN DAU 'rtr VA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptheo)· MAu SO B OSffCTD-HN
6. TIEN ~T, VANG B~C, f)A QuY
S6 cu6i Dim S6 aiu DimTri~u VND Tri~u VND
Ti~nm~t bang VND 5.749.995 5.319.580
Ti~n m~t bang ngoai t~ 1.344.461 1.258.463Chungtil c6 giatri ngoait~ 8.326Yang, kim loai, daquy 3.764 10.806
7.106.546 6.588.849
7. TIEN GUI T~ NGAN HANG NHA NtrOC ("NHNN")
S6 cu6i nim S6 aiu DimTri~u VND
34.297.77731.408.8072.888.970
886.360886.360
1.526.6331.526.633
Tri~u VND
2l.718.71718.137.0673.581.650
Ti~ngUitai Ngan hangNha mroc Vi~tNam-Bang VND
- Bang ngoai t¢
Ti~n gUi tai Ngan hang Trung uong Myanmar- Bang ngoai t¢
Ti~ngiri tai Ngan hang Qu6c gia Campuchia- Bang ngoai t¢
36.710.710 21.718.717
Ti~n gUi tai Ngan hang Nha mroc nham mue dich thanh toan, thuc ~~n dutrU b~t buoc vak:Y quy ~~NHNN Vi~tNam, Ngan hang Trung uong Myanmar va Ngan hang Quoc gia Campuchia theo quy dinb.;
:t:..TIEN GUi T~I cAc TCTD KHAc vA CHO VAY cAc TCTD KHAc .'
S6 cu6i nam S6 aiu namTrifu VND Trifu VND
39.849.011 47.523.973
9.468.532 17.687.509
1.452.304 2.065.859
8.016.228 15.621.650
30.380.479 29.836.464
17.563.406 15.816.648
12.817.073 14.019.816
22.076.457 19.574.966
21.815.863 18.054.223
4.210.114 5.368.445
260.594 1.520.743
(60.295) (1.003)
61.865.173 67.097.936
8.
Ti~n gUi t~i cac TCTDkhac
Ti~n gtri khongkY han
-Bang VND
- Bang ngof,li t¢
Ti~n gt'ric6kY hl;lD
- Bang VND
- Bang ngof,li t¢
Cho yay cac TCTD khac
Cho vay cae TCTD khac bang VND
Trong do: chitt khdu, tai chitt khdu
Cho vay cae TCTD khac bang ngol;lit~
D" phong rui ro ti~n gUi~i cac TCTD khac va choyay cac TCTD khac
29
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INGAN RANG TRUONG MAl CO pHANnAu TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti~p theo)· MAU s6 B 05rrCTD-HN
Phan tich chc1throng dirng ti~n girl tai cac TCTD khac (khong bao gAm ti~ngirl thanh tom tai TCTDtrong mroc, chi nhanh ngan hang mroc ngoai tai Vi~t Nam theo Thong nr 02) va cho vay cac TCTD khac:
S6 cu6iDim S6diunam
I
Nc du tieu chuan
Ng c§ncMy
No duoi tieu chuan
No nghi ngo
No cokha nang mcit v6n
Tri~uVND
58.277.163
88.000
Tri~uVND
60.744.062
982 1.003
58.366.145 60.745.065
I
9. DV PHONG RUI RO TIEN Gill T~I cAc TCTD KHAc vA.CHO VAY cAc TCTD KHAc
n.,phOngCl} the n.,phOngchung T6ngcqng
Tri~u VND Tri~uVND Tri~uVND
Sa du t,i ngay01/0112015 74 57.223 57.297
Trich I~p/(Hoan ~p) du phong trong nam 929 (57.223) (56.294)
sa dlJ"t,i ngay31112/2015 1.003 1.003
(Hoan~p )/Trich I~p du phong trong nam (1.571) 57.115 55.544
Tang khac 3.748 3.748
sa dlJ"t,i ngay31/12/2016 3.180 57.115 60.295
10. CmJNG KHoAN KINH DOANH
S6 cu6i Dim S6 aiu Dim
Tri~uVND Tri~uVND
ChUng khmin nq- 9.775.928 8.589.409
Chung khoanChinh phu 9.775.928 8.178.398
Chung khoando cac TCKT trong mroc phathanh 411.011
ChUng khoan v6n 310.098 314.273 .~
Clnrng khoanv6n do cac TCTD trong nucJc phlit hanh 7.894 41.392Q
!(ChUng khom v6n do cac TCKT trong nucJc phlithimh 302.204 272.881
D., phOngriii ro chUng khOlinkinh doanh (69.911) (30.973)
~10.016.115 8.872.709
II
I
II
Thuy~t minh v~tinh ~g niem y~tClla cac chUng khom kinh doanh nhu sau:
ChUng khoan Nq-
Daniemy~tChua niem y~t
ChUng khoan VAn
Da niemy~t
Chua niem y~t
sA cu6i Dim S6 aiu Dim
Tri~uVND Tri~uVND
9.775.928 8.589.409
9.775.928 8.178.398411.011
310.098 314.273
251.973 314.273
58.125
10.086.026 8.903.682
30 V
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NGAN HANG THUONG ~I CO puAN DAuTU VA PuAT TlUEN vrsr NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Tiep theo) MAu SOB 05rrCTD-HN
11. cAc CONG CV TAl cHiNH pHAI SINH VA cAc KHoAN TAl SAN/(CONG NQ) TAl cHiNHKHAc
Chi tiet cac congC1,l tai chinh phai sinh tai ngay 31°tMng 12nam 2016 nhu sau:
TAng gia tr] ghi sA ki toan
(theo tY gia tti ngay lip bao cao tii chinh hvp obit)
____ T;::..:a=i'-=sa=·n:.. Cong nf Gia tri thuin
Tri~u VND Tri~u VND Tri~u VND
Cong cy tii chinh phai sinh tiSn t~
Giao dich Icy han ti~n t~
Giao dich hoand6i ti~n t~
14.519.542 (14.600.304) (80.762)
3.106.017 (2.986.443) 119.574
11.413.525 (11.613.861) (200.336)
934.825 (957.383) (22.558)
934.825 (957.383) (22.558)
15.454.367 (15.557.687) (103.320)
Cong cy tii chinh ph8i sinh khac
Hoan d6i liii suAt
Chi tiet cac congC1,l tai chinh phai sinh tai ngay 31 thang 12 nam 2015 nhu sau:
____ T.;;.a;;;;;i;.,;;sa=·n;;;.. Cong nf GUi tri thuin
Trifu VND Trifu VND Trifu VND
TAng gia tr] ghi sA ke toan
(tbeo ty gia ifi ngay lip bao cao tii chinh hyp nhit)
Cong cy tii chinh phai sinh ti@ntf 9.462.600 (9.349.358) 113.242
Giao dich Icy han ti~n t~ 3.272.145 (3.237.279) 34.866
Giao dich hoan d6i ti~n t~ 6.190.455 (6.112.079) 78.376
Cong cy tili chinh ph8i sinh khac 2.080.255 (2.091.615) (11.360)
Hoan d6i liii suftt 2.080.255 (2.091.615) (11.360)
11.542.855 (11.440.973) 101.882
12. CHO VA Y KHAcH HANG
sa cuai nam sa diu nam
Trifu VND Tri~u VND
711.467.031 588.368.916
5.591 20.000
1.148.928 1.264.563
30.435 25.515
28.147 51.732
11.017.276 8.703.749
723.697.408 598.434.475
"/1
~I
Cho yay cac t6 chac kinh te, ca nhan trong nu6c
Cho yay chiet khAu congC1,l chuy~n nhugng va cac gifty
taco gia
Cac khoim phai thu tir cho thue tai chinh
Cac khoan phai tra thay khach hang
Cho yay theo chi dinhClla Chinh PM
Cho yay d6i vo; cac t6 chac, ca nhiln nu6c ngoai
31
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NGAN HANG THlfONG MAl CO pH.AN DAu mv A pHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH H<}PNHAT (Tiep tbeo)· MAu so B05ffCTD-HN
Pbao tieh cbit hrQllgdc}" cbo yay
sacuai Dam Sa cliuDam
Tri~uVND % Trifu VND 0/0
Ng dil tieu ehuftn 682.185.112 94,26 570.845.421 95,39NgcanehUy 27.083.337 3,75 17.535.374 2,93
No dum tieu chuan 6.481.930 0,90 3.975.637 0,66
Nonghingo 1.035.811 0,14 887.764 0,15
No co kha nangmdt vBn 6.911.218 0,95 5.190.279 0,87
723.697.408 100 598.434.475 100
Phao ttch dll'dc}" tbeo thOi giao gac cuakhOBO yay
sa cu6iDim S6 cliu Dim
Tri~u VND Trifu VND
No nglin han (Dum 1 nam) 396.853.660 340.814.923
No trung han(Til 1 tm 5 nam) 86.399.622 81.672.967
No dai han (Tren 5 nam) 240.444.126 175.946.585
723.697.408 598.434.475
Phso tichdu dc}" cho yay theo cl6itll'C}"Dgkhach hang va theo lo~i hioh doaoh oghi~p
S6 cu6iDam S6 cliu Dam --Tri~u VND % Tri~u VND % ()~
Cong ty NM ruroc 44.786.105 6,19 52.418.384 8,76 01Cong ty TNHH tren mQt thanh vien vci v6n 2.770.143 0,38 2.038.987 0,34 ~f
Nha mroc tren 50% :1Cong ty TNHH khac 162.023.768 22,39 139.334.050 23,28 ~iCong ty e6 phAn v6n Nha mroc tren 50% 50.199.012 6,94 43.431.765 7,26
........9,01
Cong ty c6 phAn khac 246.725.078 34,09 197.217.378 32,96
Cong ty hgp danh 3.934 .800 ~Doanh nghi~p tu nhan 10.940.733 1,51 8.571.518 1,43
.)1".-1
Doanh nghi~p co v6ndAu tu nuo-c ngoai 14.920.966 2,06 15.206.595 2,54 NHgp me xii va lien hi~p hgp me xii 1.468.233 0,20 1.178.079 0,20 ',~I
\~HQ kinh doanh ea nhan 188.713.786 26,08 137.950.169 23,05 ~Dan vi Mnh ehinh SI! nghi~p, Dimg, doan th~ 952.945 0,]3 892.097 0,15 :)
va hi~p hQi
KMc 192.705 0,03 194.653 0,03
723.697.408 100 598.434.475 100
32
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NGAN HANG THUONG MAlcopnAN DAu TU vA PnAT TRIEN VIET NAMTHUYET MINH BAo cxo TAl cHiNH HQP NHAT (Ti@p theo)· MAUso B05rrCTD-HN
I
Phan tich du nv cho vay theo nganh nghi kinh t@
S6cu6inarn S6 diu narn
Tri~uVND 0/0 T~uVND 0/0
Nong, Himngbi~p vattlliy san 43.329.676 5,99 35.931.248 6,00
Khai khoang 14.150.004 1,96 13.960.436 2,33
Cong ngbi~p eh~ bien, e~ tao 120.179.183 16,61 107.340.325 17,94
San xuAtva phan pMi di~n,khi d6t va mroc 45.125.635 6,24 38.148.323 6,37
Xiiy dung 85.373.299 11,80 65.920.386 11,03
Ban buOnva ban le; sica chua 0 to, xe may va xe e6 170.131.013 23,51 139.316.140 23,28dQngco khac
v~ tai kho bai 47.807.986 6,61 38.067.928 6,36
Dich vu 50.891.800 7,03 43.759.987 7,31
Hoat dQngkinh doanh bAtdQng san 37.479.705 5,18 41.112.334 6,87
, Nganhkhac 109.229.107 15,07 74.877.368 12,51
723.697.408 100 598.434.475 100
13. nu PHONG mnRO CHO VA Y KHACH HANG
S6 cU6i narn S6diunarn
Dir prong rui ro eho vay khachbang tai Vi~t Nam
Duphongrui ro eho vay khachbang tai Campuchia
Tri~uVND
9.827.215
236.729
Tri~uVND
7.517.047
10.063.944 7.517.047
2S
Bi~n dQng du phong trong nam tai ehinh k~t thuc ngay 31 thang 12 nam 2016nhir sau:
DV ~hO~ cy thi DV ~hOng chung T6~C9Dg
Tri~uVND Tri~u VND Tri~uVND
S6 dudiu narn 3.276.160 4.240.887 7.517.047
Trieh I~p du phong rill ro trong nam 4.041.181 896.062 4.937.243
Sic duag d~ tAttoan no dli ban eho VAMC (141.194) (141.194)
Xtr Iy nli ro trong nam (2.547.205) (2.547.205)
Tang khae trong nam 209.164 88.889 298.053
S6 dO'cU6i narn 4.838.106 5.225.838 10.063.944
G~MJI
~
GjN
11
VBi~n dQng d\l phong trong nam tfti ehinh k~t thue ngay 31 thang 12 nam 2015 nhu sau:
D\I' phOng C\ltb@ D\I' phOng chung T6ngcQDg
Tri~uVND Tri~uVND T~uVNDJ. •
3.483.859 3.139.114 6.622.973So dO'diu narn
Di€u ehinh thea ~tquaKi~m toan Nha nuae 36.636 (133) 36.503
Trieh I~p trongnam 4.115.882 891.226 5.007.108
Xic Iy nli ro trongnam (3.906.999) (3.906.999)
Sic d\IIlgd~ tAt toanng dli ban eho VAMC (1.029.827) (1.029.827)
KBt ehuy~nillvi~e ~ sap ~p MHB 576.609 210.680 787.289
S6 dO'cu6i narn 3.276.160 4.240.887 7.517.047
33
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NGAN HANG TmfONG MAl CO pHANDAu TII"vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptheo)· MAU so B 05ffCTD-HN
14. CHUNG KHoAN BAu rtr
14.1 ChUng khoan dAuttrsln sang dS ban
ChUng khoanNV
Chung khoan Chinh phu
Chung khoan No do cac TCTD khac trong nacre phat hanh
Chung khoan NV do cac TCKT trong nacre phat hanh
ChUng khoan Van
Chirng khoan V6n do cac TCTD khac trong nacre phat hanh
Chung khoan V6n do cac TCKT trong nacre phat hanh
DV phung nii ro chUng khoan sin sang clSban
D\I phong giam gia
D\Iphong chung
DI! phong cuth~
sa cuainim sa clAunimTri,u VND Tri~u VND
113.493.762 86.887.868
86.661.272 66.504.161
12.469.514 10.371.019
14.362.976 10.012.688
163.393 533.409
124.086 124.086
39.307 409.323
(252.792) (607.331)
(88.954) (356.191)
(163.838) (121.140)
(130.000)
113.404.363 86.813.946
14.2 ChUng khoan diu til' gift d@nngay dao hgn (kh6ng bao gAm Trai phi@ud,c bift do VAMC phathanh)
sa cU6iDam S6diu nam ~-.Tri~u VND Tri~u VND :7
ChUng khoanNV 15.692.047 16.012.482IAI
Chung khoan Chinh phu 1.573.014 1.579.829 11Chung khoan No do cac TCTD khac trong mroc phat hanh 30.242 81.298 NJChung khoan No do cac TCKT trong ruroc phat hanh 14.088.791 14.351.355
I'i
DV phong riii ro chUng khoan DIfdiu til' gift d@Dngay dao h,n..-1
(160.156) (97.857)
DlJ phOng chung (129.508) (97.857) --I
DlJ pbOng e\l th€ (30.648) Y:1
15.531.891 15.914.625 ~GI
14.3 Trai phi@ud,c bift doVAMC pMt banh :~S6 cU6iDam S6 diu Dam ]Tri~u VND Tri~u VND
M~nh gia trai phi~u di;}ebi~t 2l.l31.474 20.836.089
DlJ phOng Wi phi~u d~e bi~t (5.654.756) (1.999.886)
15.476.718 18.836.203
34
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NGAN HANG TmJONG MAl CO PHAN BAu T1f vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (TiSp theo)· MAu SO B 05rrCTD-HN
14.4 Phan tich chit hrvng chUng khoan dU'C}'cphin 10\lila titi san co riii ro tin dung theo mfnh gift(khong bao gAmtrai phiSu dJc bift)
S6 cU6inam sA diu nam
Trifu VND % Trifu VND %
No dil tieu chufuI 38.823.758 97,34 33.869.758 99,62
NgC§n chuy 800.000 2,01
No dum tieu chufuI 260.000 0,65
Nonghingo
No c6 khanang mAtvdn 130.000 0,38
39.883.758 100 33.999.758 100
14.5 BiSn dOng dVphong riii ro chUng khoan diu til"(khong bao gAm trai phi@u dJc bift)
Ch.mg khean du tlr Ch.mg khoan cliu tlr- 1 giii' clSnngay clao h,nsin sang cle ban
D" pbimg D" pbong D" pbOng D\I' phong D\I'pbong
giiim gia chung Cl} thi chung Cl} tbi Tang cOng
Tri~u VND TrifuVND Trieu VND Trieu VND Tri~u VND TrifuVND
sa dlrdu nim 356.191 121.140 130.000 97.857 705.188
(Hoan nh~p)rrrieh I~p (5.351) 42.698 31.276 30.648 99.271
(xem Thuyit minh sa 30.2)
Pheinloai lai (*) (261.886) (261.886)
Xu ISrui ro trongnam (130.000) (130.000)
Tang kbac trong nam 375 375
sa dlf cuai nam 88.954 163.838 129.508 30.648 412.948 TlUi
1\1
(*) Trong nam tli chinh kSt thuc ngay 31 thaog 12 nam 2016, BSC da phan 10l;liIl;licac khoan dAu tu vao
chUng khoan V6n do cae t6 chuc kinh tS trong nuac pMt hanh tir khoan mvc chUng khoan dAutu slin sang
d~ ban sang ch(rng khoao kinh doanh, vm 'giatJi d~u tu va dlJ phOng giam gia tuoog (rng tl;lingay phan IOl;li
Il;lil§.nlug! la 360.320 tri~u d6ng va 261.886 tri~u d6ng. Vi~c phan IOl;liIl;linay kh6ng anh huang trQng ySu
tm Bao cao kStquahOl;ltdQng kinh doanh hgp nhAt.
14.6 BiSn dOng d\l' phc'mg riii ro trai phiSu d~c bift
Nim nay Nim trmrc
Trifu VND Trifu VND
S6 dll"diu nim 1.999.886 1.064.004
DlJ phOng VAMC tir nh~ sap nh~p MHB 210.361
Trich I~p trong nam 4.206.037 725.521
Sir d\Ulg dlJ phOng tAt toan !rai phiSu trong nam (551.167)
S6 dll"cu6i nim 5.654.756 1.999.886
14.7 ChUng khoan cliu til"di ban co ky h\ln
S6 cu6i nim S6diu nam
Trifu VND Trifu VND
ChUng khoan diu til"dil ban co ky b\ln 314.706 24.912.746
ChUng khoao d~u tu slin sang d~ ban 314.706 24.912.746
35
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NGAN nANG TRUONG MAl CO pnAN DAu TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAocAo TAl cHiNH R<}P NHA.T (Tiep tbeo)' MAUSO BOSffCTD-HN
15. GOPVON, DAu roDAI~
15.1 GOp van lien doanb
S6 cu6i nim
Gia g6cGia tr] hifn
taiTY phAn
S6 dAunim
Trieu VND Trifu VND
Gia tr] Ty phinGia g6c
nim gift hiin lfi nim gift% Trieu VND Trifu VND %
Diu til' vito cae TCTD
Ngan hang Lien doanh VID Public 476.235 874.107 50,00
Ngan hang Lien doanh Lao Vi~t 1.294.466 1.411.316 65,00 1.294.4661.505.809 65,00
Ngan hang Lien doanh Vi~tNga 1.505.054 1.421.754 50,00 1.505.054 1.397.510 50,00
Diu tll'vito TCKT
Congty Lien doanh Thap BIDV 115.089 165.593 55,00 115.089 156.353 55,00
Congty Lien doanh Quanly BAunr 12.482 24.688 50,00 12.482 27.199 50,00BIDV - Vietnam Partners
Congty TNHH Boo hiem Nhan tho 400.000 274.549 37,55 400.000 342.017 37,55BIDV Metlife
3.327.091 3.297.900 3.803.326 4.302.995
15.2 Diu !lr V80 ding ty lien ket
S6 cu6i nim• 1
So dau nimGia tr] Ty ph in Giatrj Ty phan
Gia g6c hien ffi nim gift Gia g6c hifn t,i nim gift
TrieuVND TrifuVND % TrifuVND TrifuVND %
Congty C6 phan Cho 424.813 696.220 32,21 364.013 568.171 27,24thue may bay Vi~t NamCongty TNHH Luang 33,00thuc Campuchia - Vi~tCongty TNHH Phat 35,00tri€n Nong then Cam
424.813 696.220 364.013 568.171
p
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NGAN !lANG THUC!NG ~~ ~6 P~ DAu TU V1-PHA! TRIEN VI~T NAMTHUYET MINH BAO CAO TAl CHINH HC}PNHAT (Tiep theo) MAu so B 05rrCTD-HN
Cac thongtin khac v€ tai san e6 dinh hiruhinh:
S6 cu6inam S6dAunamTri~uVND Tri~u VND
122.168 292.869
1.664.156 1.392.239
208 196
4.108 136
Camk8t mua TSCD hiiu hinh co giatri 16n trongwonglai
Nguyengia TSCD hiiu hinhda kMu haoMt nhung van consir d\)llg
Gia tri con lai em TSCD hiiuhinh dang chothanhIy
Gia tri con lai em TSCD hiiu hinh tamfum khong sir dungvao sanxuAt kinh doanh
16.2 TaiSaD c6 djoh vo hioh
Bi~n dQng ella tai san e6 dinh vo hinh eho nam tai ehinh k~t thuc ngay31thang 12nam 2016nhir sau:
Quy@osir " .Phlio memd\1D2dit 1Dli~ tinh T61l2c21l2
Tri~uVND Tri~uVND Tri~uVND
Nguyeo gia TSCD vohiob
se dudAunam 3.710.212 97l.212 4.681.424
Mua trongnam 261.312 159.890 421.202
Tangkhac 4.l51 184.175 188.326
Thanhly, nbuong ban (3.344) (3.930) (7.274)
se dir eu6i nam 3.972.331 1.311.347 5.283.678
Gia trj hao moo liiyk~
se dudAunam 190.246 510.753 700.999
KMu hao trong nam 41.310 150.651 191.961
Tang khac 47.116 47.116
Thanhly, nlnroog ban (915) (3.930) (4.845)
s6 dir eu6i nam 230.641 704.590 935.231
Gia trj coo I,i cUaTSCD vohiob
S6du dAunam 3.519.966 460.459 3.980.425
S6du cu6i nam 3.741.690 606.757 4.348.447':::
I~
Cae thongtin khae v€ titi san e6 djnb vo hinh:I
j'!
Nguyen giilG iahcTP IY Gia tli Wu bao r
khi ghi nhfn ban diu liiykiGia tli conIfi :\
TrifuVND Trifu VND Trifu VND_.,
".:::=
TSCD vo hinh, chiemtY trQng Iantrong tang tai san 4.666.989 695.024 3.971.965
NguyengiacUaTSCDvo hinh khAubao het nhung 314.066 314.066
vful con sir d\)ng
Giatrj con Ii,l.icUaTSCDvo hinh dangthanh Iy 244 244
38 v/
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NGANUANGTHUONG MUUcopuANBAu TuvApuATTIDENYffiTNAMTIIUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptheo)· MAu so B05rrCTD-HN
17. TAl sAN CO KHAc
S6 eu6i nam S6diu namTri~u VND Tri~u VND
Cac khoan phai thu 5.784.931 5.132.165
- Chi phi xdy d7,!TIgca ban dO-dang 2.451.307 1.927.546
- Ok khodnphai thu 3.333.624 3.204.619
Cac khoan Illi,phi phai thu 9.229.160 9.386.292
Tai san thu€ thu nh~p doanh nghiep hom lai 7.467
Tai san C6 khac 3.739.195 5.489.966
- Cae h(TJJiJ6ngUy thdc iJdu tlI 103.791 2.661.134
- Chi phi chophdn b6 1.999.772 1.222.402
- Tai san gannocha xu If 484.418 455.600
- Tai san Co khac 1.151.214 1.150.830
18.760.753 20.008.423
Du phong ruiTO cho cac tai san C6 nQibang khac (153.388) (149.767)
18.607.365 19.858.656
17.1 Chi phixay dyng CO' ban da dang
S6 eu6i nam S6 diunam
Chi phi xay dung co ban dcrdang
Trong d6: Nhiing cong trinh Ian:
- Cae congtrinh khu Vile miin Biie
- Cae congtrinh khu V!le mi€n Trung
- Cae congtrinh khu Vile mi€n Nam
Tri~u VND
2.451.307
Tri~u VND
1.927.546
621.271
185.705
271.640
350.112
80.995
195.892~DSVI
'1,6'".
381.688 305.529rl
R
17.2 Cac khoan phaithu
Cac khoan phaithu nQibQCac khoan phaithu ben ngoaiTrongd6:- Pbai thu tir Ngan hang Nha nucrclien quan d€n cho yay h6
trQ'liii suAt- Phai thu khach hang trong ho~t dQngbao hi~m clla BIC- Phai thu trong ho~t dQnggiao dich chUngkhoan CllaBSC
S6 eu6inam S6 diu nam-------Tri~u YND Tri~u YND
676.129 629.9742.657.495 2.574.645
319.03525.400
322.08634.056
3.333.624 3.204.619
17.3 Tai san gan09·da ehuy~n qUY~Dsa hihI eho TCTD, dang chc'rxu Iy
S6 cu6i DAm S6 diu nim
BAtdQngsan
Khac
471.784
12.634
Trifu VND
441.284
14.316
Tri~u VND
484.418 455.600
39
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NGAN HANG TIIlfONG MAl CO puAN DAu TV" vA puAT TRIEN VIET NAMTllUYET MINH BAo cAo TAl cHiNH H(1P NHAT (Tiip theo)· MAU soB 05rrCTD-HN
18. KHoAN NQ cHiNH pHiJ vA NHNN
sA cuAioam sA clAuoam
Trifu VND Trifu VND
1. Yay tir NHNN 9.519.969 33.961.954
Yay theohi>satin dung 9.369.175 5.314.876Yay ehi€t khftu,tai ehi€t khftucac giftyt(1eo gia 28.496.587
Yay h6 trc ~e biet 149.500 149.500
Vay khac 1.294 991
2. TiSo gUiciia BOTid chioh 5.024.934 4.575.551
Tien gui ella BQHi ehinh bang VND 2.949.944 2.176.643
Tien gui ella BQHi ehinh bang ngoait~ 2.074.990 2.398.908
3. Ti@ogUi thaoh toao ciia Kho bacNbs owc 28.847.232 6.864.094
Tien gUi ella Kho bac Nha mrocbang VND 28.846.937 6.864.003
Tien gUi ella Kho bac Nha mroc bang ngoait~ 295 91
;J3.39l.135 ;J5.;JOI.599
19. TIEN GUI vA VAY cAc TCTD KHAc
sA cuAioam sA clAuoam
TrifuVND TrifuVND
Ti@ogui khoogkY han ciia cac TCTD khac 4.242.242 3.741.843
-B~gVND 3.677.696 2.015.880
- Bang ngoai t~ 564.546 1.725.963
Ti@ogUi co kY h\lo ciia cac TCTD khac 28.904.488 17.804.585:::
-BangVND 22.356.584 15.385.000 Q-- Bang ngoait~ 6.547.904 2.419.585 0
Yay eae TCTD khac 59.352.492 58.211.890 h- BingVND 7.736.178 13.972.200 LTrang do: Vay ehiil khau, tai ehiil khdu
.302.211 2.981.499 .
~- B~ngngo~it~ 51.616.314 44.239.690 -!ATrang do: Vay edmc6,1M ehdp 1.751.200
92.499.222 79.758.318
20. TlEN Gi(I CVA KHACH HANG
sA cuAinam ' ...so clau nam
Trifu VND Trifu VND
Tiio gin khong kY h\ln 124.926.847 104.317.083
Tien gui khongkY h~Dbing VNO 111.640.036 93.976.316
TieDglri khongkY h~n b~ngngo~it~ 13.286.811 10.340.767
Tiin gin co kY h\ln 596.173.612 456.657.948
Tien glrieo kY h~ bing VNO 568.868.683 422.112.575
Tien glrieo kY h~ bing ngo~it~ 27.304.929 34.545.373
Tiin gin vAnchuyen dl}ng 4.921.237 3.717.822
Tien gui v6n chuyen dl,lngbingVNO 3.361.940 2.400.312
Ti~n gui v6n chuyen dl,lngbing ngo~it~ 1.559.297 1.317.510
726.021.696 564.692.853
40
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NGAN HANG TmfONG MAl CO puAN DAu 'rtr vA PuA.T TRIEN VIET NAMTHlIYET MINH BAo cAo TAl cHiNH HQP NHA.T(Ti~p theo)' MAu so B 05rrCTD-HN
Thuyit minh theo d6i tm}'ngkhaeh bang, 100~ihinh doanh nghifp:
s6cu6i nim s6dAu DamTrifu VND 0/0 Trifu VND %
Cong ty nha mroc 27.013.648 3,72 23.856.562 4,22
Doanh nghiepco v6n dAutumroc ngoai 21.157.102 2,91 13.925.047 2,47
Cong ty c6 pMn, cong ty TNHH. doanh nghieptu 177.037.388 24,38 151.559.827 26,84
HQkinh doanh ca nhan 394.647.471 54,36 310.233.970 54,94
Ti€n gUi cua cac d6i nrongkhac 106.166.087 14,63 65.117.447 11,53
726.021.696 100 564.692.853 100
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NGAN BANG TIllfUNG M~ coPBAN oAu 'nrvA PBAT TRIEN vrsrNAMTllUYET MINH BAo cAo TAl CHiNH HQP NHAT (Ti~p theo) MAu so B 05rrCTD-HN
24. TiNH HiNH THT/C HI¥N NGHiA VV VOl NGAN SACB NHA NUOc
sAdll' diu Phit sinh trong nim sA dll' cuAinim saphii nOp sidi nOp nim
Trifu VND Trifu VND TrifuVND Trifu VND
Thu~GTGT 44.301 358.084 (353.196) 49.189
Thu~TNDN 210.427 1.491.270 (1.604.553) 97.144
Cac loai thu~khac 42.399 553.564 (536.982) 58.981
Cac khoan phai nQPkhacva 179.267 47.187 (45.634) 180.820cac khoan phi, l~phi
476.394 2.450.105 (2.540.365) 386.134
42
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~a..;.N- ...;~on-r-.:Q
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NGAN lIANG TIIlfONG MAl co plIANDAu TITvA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH H(}P NHAT (Tiep theo)' MAU so B 05ffCTD-HN
Chi tiet phin v6n cua Ngin hang bao gAm nhiing khOlin sau:
sA cuAi nim sA din nim
V6n gop cua Nba nuoc
V6n gop (c6 dong, thanh vien ... )
Thang du v6n c6 phfut
V6n c8 phin VAn c8 phin___ .::th:.:U'O'Il:.:'=g U'Udii
Trieu VND Trieu VND
32.573.242
1.613.911
30.306
vAn c8 phin vAn c8 phinth..rong __ --=U'U:..=....;d::;:i:.:.i
Trieu VND Trieu VND
32.573.242
1.613.911
30.306
34.217.459 34.217.459
Cbi tiet c8 phieu cua Ngin hangnh...sau:
S6 hrqng c8 phiiu ding Icy pbat banb
S6 ltrq1lg c8 phiiu di ban ra cong cbung
- C6 phieu ph6 thong
- C6 phieu uu diii
sA ltrq1lg c8 phiiu dang IU'Ubanb
- C6 phieu ph6 thong
- C6 phieu uu diii
Menh gia c8 pbiiu dang IU'Ubanb (VND)
sA cu6i nim sA diu nim .
3.418.715.334 3.418.715.334
161.391.173 161.391.173
161.391.173 161.391.173
3.418.715.334 3.418.715.334
3.418.715.334 3.418.715.334
10.000 10.000
Cll tUc
Trong namtai chinh k~tthuc ngay31 thang 12 nam2016, Nganbang dii tra 2.905.908 trieu dAng c6 tirc
cho cac c6 dong b~ng ti~n m~t, tU<JIlg(mgtY I~ c6 tire 8,5%, theo Nghi quy~t sf, 2883/NQ-BIDV ngay 21
thang 10 nam 2016. BIC dii tra 34.475 tri~u dAng c6 tire b~ng ti~n m~t cho c6 dong kh6ng ki8m smit,
tU<JIlg(mg vo; tY I~ e6 tire 6%, theo Quy~t dinh sf, 033/QD-HDQT ngay 28 tMng 4 nam 2016 cua HQi
dAng Quantrj BIC. Theo Quy~t djnh sf, 29/2016/BlDC ngay 05 tbang 12 nam 2016, BIDC quy~t dinh tra
c6 tirc cho e6 dong ca nhiin cua BIDC t<;liCampuchia sf, ti~n nguyen t~ la 291.561,46 do laMy (quy d6i
theo tY gia trung tam t<;lingay I~p bao cao tili chinh hqp nhftt la 6.461 tri~u dAng).
26. THU ~ LAI vA cAc KHoAN THU ~P TUONG TV
Nimnay Nimtnr6'c
Tri~u VND Tri~u VND
Thu nh~p Hiiti~n glri 1.412.658 1.346.217
Thu nh~p liii cho vay khach hang 5l.l20.479 39.135.703
Thu liii til kinh doanh, dAutuch(mg khoan NQ" 8.493.985 7.022.124
- Thu liii tir chUng khoim kinh doanh 185.180 451.432
- Thu liii tir chUng khoim ddu tu 8.308.805 6.570.692
Thu til nghi~p VI) bao liinh 1.346.098 1.283.264
Thu nh~p liii cho thue tai chinh 20.412 104.755
Thu khac tu hO<;ltdQng tin dvng 206.645 113.165
62.600.277 49.005.228
44
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NGAN HANG THlfONG MAl CO PHAN DAu TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAocxo TAI cHiNH DQP NHAT (Ti~p theo)· MAu SOB05ffCTD-HN
27. cm pHi LAI vA cAc em pHi TlfONG TV
Namnay Nam tnnYC
Trifu VND Trifu VND
Tra liii ti~n girl 32.213.548 23.844.797
Tra liii ti~n yay 3.277.762 3.611.037
Tra 1iiiphat hanh giay to co gia 3.439.697 2.207.769
Chi phi hoat dQngtin dung khac 234.675 26.656
39.165.682 29.690.259
28. LAI THUAN TU DO~T DQNG DICD VV
Nam nay Nam tnnYc
Trifu VND Trifu VND
Thu nhip tit ho~ltdOngdichVI} 4.490.151 3.962.354
Hoat dQngthanh tOM 1.760.830 1.462.284
Hoat dQngngan quy 51.668 37.212
Dich vu di;li1y 125.048 151.898
Hoat dQngbao hiem 1.181.251 978.461
Dich V\I khac 1.371.354 1.332.499
Chi phi hoat dOngdjchVI} (1.981.011) (1.625.823)
Hoat dQngthanh tOM (166.367) (141.630)
Hoat dQngngan quy (148.734) (120.312)
BUll di~n, vi~n thong (117.744)(91(~Dich V\I dai 1y (3.949)
Hoat dQngbao hiem (944.326) (797.791.1:
Dich V\I khac (599.891) (473.546!
!
Lai tbuin tit hoat dQng dicbVI} 2.509.140 2.336.531
29. LAI THUAN TU HO~ T DQNG KINH DOANH VANG vA NGO~I HOI
Nam naol: Nam trwcTrifu VND Tri~u VND
fTbu nbip tit hoat dQngkinb doanb vang va ngo~i b6i 1.193.026 1.218.939 '"Thu illkinh doanh ngoai t~ giao ngay 693.080 789.532
::i
*Thu tiI kinh doanh yang 1.313 1.725
~Thu til cac congC\l mi chinh phai sinh ti~nt~ 498.633 427.682
Chi pbi ho~t dOng kinh doanh vang va ngo~i h6i (658.558) (924.968)
Chi v€ kinh doanh ngoi;lit~giao ngay (217.098) (516.855)
Chi v€ kinh doanh yang (498) (1.270)
Chi v€ cac congC\l mi chinh phai sinh ti~nt~ (440.962) (406.843)
Lai tbuin tit ho~t dQng kinh doanb vang va ngo~i h6i 534.468 293.971
45
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NGAN nANG TWONG MAl copuAN »Au TU VA PnAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HC}PNHAT (Ti@ptheo)· MAU soB OSffCTD-HN
30. LAII(LO) TUUA.N TU MUA BAN CHUNG KOoAN KINH DOANH VA CHUNG KOoAN DAUro
30.1 Liiil(M) thuin tir mua ban chUng khoan kinh doanh
Nim nay Nim trU'O'c
Trifu VND
333.256
(404.439)
8.197
Tbu nh~ptil mua ban chtrngkhoankinh doanb
Chi phi v~ mua ban clnrngkhoankinh doanb
Roan nh~p du phong clnmg khoankinh doanb
Trifu VND
725.315
(493.484)
223.594
455.425 (62.986)
30.2 Liii thuin tir mua ban chUng khoan diu til"
Nimnay Nim trtnYc
Trifu VND Trifu VND
Tbu nh~ptil mua ban chung khoan s~ sang d~ban 506.525 106.114
Chi phi v~ mua ban chung khoan s~ sang d~ban (4.297) (189.834)
(Trich l~p)lHoan nh~p du phong rui ro chirng khoan (99.271) 95.014
dllunr khong bao gAmtrai phieu ~c bi~t (xemThuyJt minh sa 14.5 )
402.957 11.294
31. LAI THUAN TU HO~T DQNG KHAc
Nam nay Nam tr.roc
Trifu VND Trifu VND
Thu ohip tir ho~t dQng khac 3.785.164 3.537.5S3
Thu nhaptir no x~u dii dircc xuIy 2.689.902 2.629.481
Thu nh~pve cac cong cutai ehinh phai sinh khac 857.319 781.302
Thu tir nghiepVl,I mua ban no 1.355 3.968
Thu khac 236.588 122.802
Chi phi tir hoat dQog khac (1.902.181) (1.168.160)
Chi ve cae eong el,ltiti chinh phai sinh kMc (761.022) (520.639)
Chi h6 trg eong me xii hQi (388.401) (307.985)
Chi ve ho~t dQngkinh doanh kMe (752.758) (339.536)
Liii thuio tir ho~t dQog khac 1.882.983 2.369.393
46
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NGAN lIANG THUONG MAl CO puAN»Au TU vA PIlAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptheo)· MAu soB 05ffCTD-HN
32. THU ~ Tir GOP VON, MUA COpuAN
Nim nal:Trifu VND
c6 tuc nh~ diroc; liii duoc chia trong nam tir gop 33.990, l'
von, mua co phan:
- Tirchung khoan v6n kinh doanh 14.761
- Tir chung khodn v6n ddufir 9.472
- Tirgop v6n, ddutu dai han 9.757
Phanchia liii theo phuong phapvan chuso hiiu cua 352.370cac khoan dftuttl vao cac congty lien doanh, lien k~t
- Trang do: Lai nhudn duoc chia bang tidn 300.312
Lai tir thoai van Ngan hang Lien doanh VID Public 826.838
Thu nh~pkhac 1.290
1.214.488
33. CHI pHi HO~T DQNG
Nim nay
Trifu VND
80.303
7.428.6666.411.640
326.875
361.696
2.674.260
852.536
2.836.590
233.683
20.265
532.943
1. Chi nQP thu~va eackhoan phi, l~ phi
2. Chi phi cho nhan vien:
Trang do: - Chi luang va phu cdp
- Cdc khoan chi dong gop thea luang
- Chi tra cap
3. Chi v€ tai san:
Trang do: Khdu hao tai san c6 dinh
4. Chi cho hOl;ltdQng qm1n Iy congV\l:
Trang do: - C6ng tac phi
- Chi har;ttd(jngdaan thi cua TCTD
5. Chi nQP phi bito hi~m, bito to<lnti€n glri cua kMch
hang
6. (Hoim nh~p )/Trich I~p d" phOng (khong bao g6mchi phi d\f phOng ruiTO tin d\ffig nQi va ngol;libang;
chi phi d\f phOng ruiTO chUng khoan)
(26.141)
13.526.621
47
Nim tnr6'cTrifu VND
38.294
12.872
17.093
8.329
410.698
239.619
448.992
Nim trwc
TrifuVND
47.886
6.255.6525.479.725
~257.776 ~)\237.972
~2.047.750 ;ACH i
611.532 DE2.310.577 VIE
172.960 ~17.520 ~-...;;::::
394.990
30.321
~
11.087.176 ~
HI
A1
~~
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NGAN lIANG TRUONG ~I CO pllAN B.AU TU VA PilAT TRIEN VI:E;TNAMTIJUYET MINH BAocAo TAl cHiNHH<}P NHAT (Ti@ptheo) MAu so B05rrCTD-HN
34. cmPHI TIIUE THU ~ OOANH NG~P (TNDN)
34.1 Thu@ thu ohip d030h oghi~p hi~ohanh
Nlirn D3! Nlirn tnr6'c
Tri~uVND Tri~uVND
TAng Ic;rinhuio k@toan tnr6'c thu@ 7.708.611 7.948.656
- Lei nh~ truce th~ cua cac congty con (338.769) (444.442)
- Cac khmin di€u chinhhop ohftt 131.832 138.868
Lc;ri nhuio tnr6'c thu@cUa rieng Ngao bang 7.501.674 7.643.082
-Thu~pruc6ruckhongcmuth~ (356.064) (324.725)
- Khoan 16 cua MHB dircc trir kbi tinh thue (368.987)
- Cac chi phi khong dUQ"ckhAutrir 3.481 38.825
Thu nhiP cbju thU@wc tiob cUa Ngao bang 7.149.091 6.988.195
- Chi phi th~ TNDN hienhanhucc tinh cua Ngiinbang 1.429.818 1.537.403
- Chi phi th~ TNDN hienbanhcua cac congty con 66.707 29.094
Chi phi thU@TNDN trong narn cUatoan h~ thAng 1.496.525 1.566.497
Thu@TNDN pbiii tra dAu nlirn 210.427 370.751
Di€u chinh theokBt qua kiem tra cua cac eo quan (5.255) 5.754
quan lyNba mroc
Th~ TNDN thgc nQPtrong nam (1.604.553) (1.732.575)
ThU@TNDN pbiii tra thuio cu6i nlirn 97.144 210.427
34.2 Thu@ thu ohip d030h oghi~p hoao I,i
___ __:_N:=li=rn:_:D3=:J_!N_li_rn_tnr6'__ c
Tri~u VND Tri~u VND
Chi phi thU@TNDN hoao I\)i
- PMt sinh ru cac khoan chenh l~ch ~ thai pbai cmu th~
- PMt sinh ru vi~c hoan ~p mi san th~ thu ~p hoiin 1~
Thu nhiP thu@TNDN hoao I\)i
- PMt sinh ru cac khoan ehenh l~ch ~ thm dUQ"ckhAutrir
- PMt sinh ru vi~c hoan ~p th~ thu ~p hoan l,i pbaitni
(1.165)
(184)(981)
17.935
4.72713.208
(5.403)
(5.403)
16.770 __'(.;;_5._40_3.L..)
48
VI
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NGAN HANG TmfONG ~ co plIANDAu .nrvA PIlAT TRlEN VI~T NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@ptbeo) MAu SO B 05ffCTD-HN
35. LAI CO BAN TREN CO PHrEU
Nam trwcNam nay --------Loi nhl$l tlmanphan b6 cho cac c6 dong cua Ngan
bang (trieu dAng)L6 nh~ ill sap nh~pMHB (tri~u dAng)
Trich I~p cac quy khac (khong bao gAm quy du phong
b6 sung v5n dieu I~, quy du phongtai chinh vaquykhac thUQCV5n chu so hiiu) (trieu dAng)
4ri nbuin dung d@tinb Iii tren c6 pbi@u (tri~u
d6ng) .Blnh quan gia quyen cua s5 c6 phieu ph6 thong dang
hru hanh (trieu c6 phieu)
Lii CO' ban tren m6i c6 pbi@u (d6nglc6 pbi@u)
6.137.551 6.298.081
(475.818)
(1.509.227) (1.367.060)
4.628.324 4.455.203
3.418 3.122
_____ ..;:1:.::.3:,:5:..:..4 _;1;;,;..4.;,;;2;,;..7
Dieu chinh 19i nhuan dung d~ tinh liii tren c6 phieu va liii co ban tren c6 phieu thea k~t qua quyet tOMtaichinh nam 2015:
Nim tnrucsa cIAtrinb bay sa sao
trll'uc cIay Di@ucbinb cIi@uchinb
Lei nh$ thufuJphan b6 cho cac c6 dong CllaNgan 6.298.081 6.298.081
hang (tri~u dAng)
L6 nh~ til sap nh~p MHB (tri~u dAng) (475.818) (475.818)
Trir: trich l~p cae quy khac (kMng bao gAm quy d\l' (1.346.630) (20.430) (1.367.060) 2
phong b6 sung vemdi~ul~, quy d\l'phong tai chinh va~
quy khac thuQc V5n chu s6 hilu) (tri~u dAng)'(
LQi nhu,n dung cI@Hnb Iii tren c6 pbi@u(tri~u 4.475.633 (20.430) 4.455.203E
Binh quan gia quy~n cua s5 c6 phi~u ph6 thong dang 3.122 3.122)
lUll hanh (tri~u e6 phi~u)
Lii cO"ban tren mai c6 phi@u(cI8ng/c6 pbi@u) 1.434 1.427 ~
36. TIEN vA cAc KHOAN' TU'ONG DUONG TlEN
S6 cU6i nam;. .
So diu Dam
Tri~u VND Tri~u VND
Tien m~t, vang b~c, da quy
:::7.106.546 6.588.849 c-
Tien glri t~i NHNN 36.710.770 21.718.717 ,ITien glri t~i cac TCTD khac 21.704.473 27.498.579 'G
- Khong IcY h(ln 9.468.532 17.687.509 rl
- Co IcY h(ln khong qua 3 thang 12.235.941 9.811.070 ~...
65.521.789 55.806.145 (II~
49
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_____ N:.....;_im:::::....;n_a.:.::...y___.:.N..:...:i..:...:m::.....:;;tnnr~·....:..c
NGAN HANG THUONG ~ CO PHAN DAU TU VA PIlAT TRIEN VItT NAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@p theo) MAu SO B OSffCTD-HN
37. TINH HiNH THU ~ CUA cAN BQ CONG NIlAN VIEN
I.Tfmg sB can bQ, cong nhan vien binh quan trong nam
(nguoi)
II. Thu nh~p cua can bQ, cong nhan vien (trieu dAng)
1.T6ng thu nh~p
2. Thu nh~p binh quanthang
38. TAl sAN THE cHAP
24.304 23.854
6.411.640 5.613.341
21,98 19,61
38.1 Tai san, giiy tir c6 gift nhin th@chAp, dm c6 va chi@tkhAu, tBi chi@tkhAu
Bdt dQng san
DQng san
Chirng til co gill
Trang do: Menh gia GreG mua coIcY hanva; TCTD
Tlti sankhac
sA cuAi nim sA diu nim
Tri~u VND Tri~u VND
554.900.910 454.930.216
128.379.356 111.934.550
150.441.643 132.115.687
4.243.000 5.350.000
120.984.761 109.354.653
954.706.670 808.335.106
38.2 Tai san, giAy to' c6 gift dem di thi chAp, dim c6 va chiit khAu, tBi chi@tkhAu
Chung khoankinh doanh
Chimg khoandAunrTrang do: Menh gia GTeG chung khodn kinh doanhva chung khoan ddu tu ban coIcY han vai TeTD
39. NGHiA Vl) TIEM AN vA cAc CAM KET DUA RA
I . Ok khoim bao lanh
- BllOtanh vay v6n- Baa tanh khac
2. Cam k~t thanh toan LC
- Thu tin dl,mgtra ngay- Thu tin d¥ng tra cht,im
3. Cac cam k~t dua ra
S6 cu6i nim S6diu nim
Trifu VND Trifu VND
156.754 5.650.000
2.923.000 28.196.000
351.930 2.350.000
3.079.754 33.S4li.00O
S6 cu6i nim S6 d§u nam
Trifu VND Trifu VND
112.572.141 89.479.965
1.004.168 821.624
111.567.973 88.658.341
59.046.088 45.091.001
20.280.519 19.365.670
38.765.569 25.725.331
11.642.916 18.225.670
tS3.tli1.145 152.79li.li3li
-1~-.-
-J
40. HO~ T DQNG iJy THAc, NH~ iJy TH.A.CvA D~J LY TO CHirC TiN DVNG
Cho vay til nguAn nh~ uy thac khong chiu rili ro
Nghi~p V\l ngan hang dl;liIy
50
S6 cu6i nam S6 diu nim
Tri~u VND
608.281
46.804.677
Trifu VND
524.356
49.250.135
49.774.491 47.412.958
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NGAN HANG THUONG MAl CO PRAN DAu TU vA pDAT TRlEN VIET NAMTHUYET MINH BAo cAo TAl CHiNH H<}P NHAT (Ti~p theo)· MAu so BOSrrCTD-HN
41. NGIII¥PVl) vA so DU vor cAc BENLIENQUAN
Chi tiSt biSn dQng 16n vci cac ben lien quan nhu sau:
Niim 2016
Ben lien quan _:C::::a:.:c:..Jg:z:ia::;o::....::.d!a:·c:::h _
Co quan quan ly Nha mroc - Tang ti~ngirl cua BIDV tai co quan quan ly
_ Tang ti€n giri cua co quan quan ly tai BIDV
_ (Giam) khoan yaytil co quan quan ly
Trieu VND
13.845.439
22.432.521
(24.441.985)
Cac congty lien doanh _ Tang ti€n giri tai BIDV cua cac congty lien doanh
_ Tang ti€n giri cua BIDV tai cac congty lien doanh
_ Tang ti€n yaytil BIDV cua cac cengty lien doanh
316.363
4.616.359
64.609
_ Tang ti€n gtri tai BIDV cua cac congty lien kSt
_ Tang ti€n yaytil BIDV cua cac congty lien kSt
551.928
103.884
Chi tiSt sA du 16n vm cac ben lien quan tai ngay 31 thang 12 nam 2016 nhu sau:
Ben lien quan S6du Phii thu (Phai tra)
Trifu VND Trifu VND
Ti€n girl cua BIDV tai co quan quan Iy 36.710.770
Ti€n girl cua co quan quan ly tai BIDV (33.872.166)
Cac khoan yaytil co quan quan Iy (9.519.969)
Ti€n girl Cllacac congty lien doanh (1.392.871)
Ti€n girl clla BIDV 4li cac congty lien doanh 6.709.886
Ti€n yay til BIDV Cllacac congty lien doanh 211.649
Ti~n gui tl;liBIDV clla cac cong ty lien kSt (1.192.896)
Ti€n yay tir BIDV Cllacac congty lien kSt 1.013.109
Co quan quan ly Nha
_mroc
Cac congty lien doanh
42. Mirc DO T~ TRUNG THEO KHU Vl/C DIA LV CilA cAc TAI sAN, CONG NQ VA cAcKHoAN M1)CNGO~ BANGT~I NGAY31 THANG 12NAM2016
,.....
CCTC phai Kinh doanh
sinh (TAng va diu til"
gia trj giao chUng khoan
TAng dll"nC}' TAng ti~n Cac cam k~t djch theo (Chenh l~ch
cho yay gUi tin d\lng hC}'Pd6ng) DN-DC)
Trifu VND Tri~u VND Trifu VND Tri~u VND Trifu VND
Trong nuac 737.518.474 788.048.625 171.577.728 103.320 160.564.232
Nuac ngoai 8.255.391 4.991.967 40.501 2.470
43. CHiNn SACHQuANLV Rill RO LIEN QUANDEN CONG Cl) TAI CHiNH
Ngan hang dll ban banh Nghi quySt danh gia thl,TCtrl;lDgva thOng qua IQtrinh tri~n khai Khung Quan Iy
rtii ro ("QLRR") t6ng th~ Clla BIDV, thea do Ngan hang th6ng nhilt danh gia hi~n trl;lng QLRR, yeu du
tri~n khai thea thong I~ quAc tS tren cac phU01lg di~n nhu co c~u t6 chuc; chiSn IUQ"CQLRR; h~ thAng
van ban, chinh sach, quy trinh quy dinh v€ QLRR; khdu vi rtiiTO; cong C\l va phu01lg phap do IUOngrtii
TO; h~ th6ng dfr li~u, giili phap cong ngh~, h~ th6ng bao cao, ki~m tra, giam sat, ki~m toanl nQi bQ.
51
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NGAN HANG THU<1NG ~ CO poAN DAu TU vA PnAT TRIEN VI"E:TNAMTHUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti@p theo) MAu so B OSrrCTD-HN
DB phil hop vci mire tang tnrong cua boat dQngkinh doanh, cong tac quan Iy nii TOthi tnrong tai Ngan
bang da co nhtmg buoc phat triBn nhamlnrong toi tuanthu thong I~ qu{,c teo Clnrc nangquan Iy rui TOthitnrong dadUQ"ctach bach TOrang, dQc I~p voi don vi kinh doanh. H~ th{,ng van ban che dQda duoc ban
hanh til chinh sach, quy dinhtci cac cAm nang huongdftn. H~ th{,ng bao cao nQi bQ v~ quan Iy nriTO thitnrong duoc thiet I~p va bao cao theo dinhIcy ho~c dQt xudttei cac cAp lanhdao,H~ th{,ng han mire (bao
gAm han rmrc trang thai, han mire dung Ie;,han mire BPV, han rmrc VaR) da dUQ"cthiet I~ cho cac danh
m\lc pMt sinh nii TOthi tru(mg. V{,n yeu cAu t{,i thiBu cho nii TO thi tru(mg dUQ"cxac dinh theo phuong
pMp chuAn bOa Clla Basel II. Ngan hangda triBn khai h~ th{,ng KondoT nhfunxU Iy tg dQng, xuyen su{,t
vadAngbQ.
De quan Iy nii TOtin d\lDg, Ngan hangda ban hanh va thl!c hi~n cac chinh sach, quy trinh tin d\lDg nQi
bQ. Ngan hang quan Iynii TO thanh khoan tren nguyen ticdam hilo tu3n thil cac quy dinh Clla NHNN
trong ho~t dQng Clla cac tA chuc tin d\lDg, duytri Iugng tai san co tinh thanh khOlin cao nhfun dam bao an
toan thanh tom ~ mQi thm diBm, dAng thm tang chAt Iugng tai san. Hi~n ~i, Ngan bang da xay d\l"Dg
mQt h~ th{,ng cac quy dinh va quy trinh nQi bQ dAy dil v~ quan Iy nii TOthanh khoan va hucrng tm xay
d\l"Dgcac mo hlnh quan Iy hi~n ~i nhfun dap frng cac quy dinh Clla thOng I~ qu{,c te trong wong lai.
Ngan bang thu(mg xuyend3nh gia cbenh I~ch lai suAt, so sanh vm cac thi tru(mg trong nuoc va qu{,c te
dB co nhUng di~u chinh kip thm. Ngan hangda triBn khai H~ th{,ng Quan Iy V{,n ~p trung, theo d6, toan
bQ cae giao dich v{,n CllaNgan hang d~u thong qua HQisa chinh, qua do, ~p trung quan Iy niiTO thanh
khoan va nii TOliii suAtv~ HQisachinh.
44. Rill RO TrEN T"E:
Rili TO ti€n t~ la nii TO rna tai san cua Ngan bang ho~c giatri cila khOan dAu w bi anh hUOng do nhUng
thay dAi v€ tY gia. Hi san Clla Ngan hang chu yeu bfutg VND, mQt phAn bfutg ngo~i t~ khac. Ngan hang
da trien khai h~ th{,ng h~n muc wong frng vm chi tieu do IU(mg nii TOtheo tirog dAng ti~n. Cac h~ muc
dUQ"cquan Iy tren cosabang ngay va chien IUQ"CphOng ngira niiTO dUQ"cNgan hang su d\lDg de dam bao
cac chi tieu quan Iy niiTO dUQ"cduy tri trong h~ muc da thiet I~p.
52
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NGAN HANG THlfONG ~ CO puAN BAu 'nr vA PnAT TRIEN VI~T NAMTHUYET MINH BAo cAo TAl CHiNH HC}PNHAT (Ti@p theo) MAu SOB 05ffCTD-HN
45. RID RO LAI SUAT
Rui TO lili suAtla rui TO rna Ngan hang phai ganh chiukhi c6 S\Ibi~n dQngv€ liii suAtlam thay d6i thunh~p va giatri kinh t~ vAncua Ngan bang. Ky han dinh gia lai lakY han con laitinh til thoi di€m l~pbaocao tAichinh hop nheltd~nkY dinh l~i lili suAtg§n nheltcua cac khoan muc tai san va cong nQ'nhay camlili suAt.Cac gia dinh va dieu ki~n sau duoc ap dung trong phan tichkY han dinh gia lai lili suAtcua cactai san va cong nQ'cua Ngan hang va cac congty con:
~ Tien m~t, vang bac da quy; gop vAndAutu dai h~; tAisan cAdjnh;tai san c6 khac va cac khoan nQ'k.hac dUQ'cx~p lo~ khoan m\lCkhong nh~ycam1m suelt;
~ Tiengiri ~ Ngan hang Nha nuac Vi~tNam duQ'cx~p lo~i vao khoan m\lCd~n mQttMng;
~ Ky h~ djnh l~i liii suAtth\ICt~ CllachUngkhoan dAutu va chUngkhoan kinh doanh duQ'cxacdjnh
nhusau:Cac khoan m\lc co liii sUeltcAdjnh trong suAtthm gian nlim giiI:Ky h~ djnh gia d\fa tren thmgian dao h~ th\ICt~ tinhtil thm di€m l~pbao cao tAichinh hqp nhelt;
Cac khoan m\lCco liii suAttba n6i:Ky h~ djnh gia l~i d\fa trenkY djnh l~i lili suAtg§n nhelttinhtil thm di~m l~pbao cao tAichinh hqp nhelt.
~ Ky h~ djnh gia Cllacac khoan tiengiri va cho vay cac TCTD; cac khoan cho vay khach hang; cackhoan OQ'Chinh phUva Ngan hang Nha ouac Vi~t Nam; cac khoan ti€o giri va vay cac TCTD khacva khoan m\lc ti€ogiri Cllakhach hang duQ'cxac djoh ohu sau:
Cac khoan m\lc c6 lili suAtcAdjnh trong suA!thm gian Cllahqp d6og:Ky h~ djnh gia l~i d\Iatreo thm gian dao h~ th\ICt~ tinhtil thm di€m l~pbao cao tAichinh hqp nhelt;
Cac khoan m\lc c6 UtisuAttM o6i:Ky h~ djnh gia l~ d\Ia treokY djnh l~i lili suAtg§n nhelttinhtil thm di€m l~pbao cao tAichinh hqp ohelt;
Khoan cho vay tAitrQ'uy thac rna Ngan haog chi hu6ng phi duQ'cx~p vao khoog cbju ruiTO liii ~suclt. . '\
~ Ky h~ djnh l~i liii suAtth\ICt~ cua khoao m\lc pMt Moh gielyto c6 gia duQ'Cxac djnh nhu sau: ~
Cac khoan m\lc c6 liii sUeltcAdjnh:Ky h~o djnh gia l~i d\Ia treo thm giao dao h~o th\Ic t~ tiohtilthm di€m l~p bao cao tAichinh hqp ohM;
Cac khoao m\lc c6 liii sUelttha obi:Ky h~o djoh gia l~i d\Ia treokY djoh l~i liii sUeltgAonhelttinhtil thm di~m l~pbao cao tAichinh hqp nhclt.
~ Ky h~o dinh gia l~i cua khoao m\lCogu60 van tai trg uy thac dAutu, cho vay rna Ngao haog chiu ruiTO dugc xac djoh nhu sau:
_ Cac khoan m\lc ogu60 van Ngao hang nh~ d€ tai trg, uy thac dAutu, cho vay rna Ngao haogdugc hmmg mQtmuc thu nh~ptil liii khoog bi anh hu6'ng bOi liii sUeltthj truo-ngdugc x~p vaokhoao m\lCkhoog nh~y cam liii suelt;
_ Cac khoan m\lCogu60 vAnNgan hang nh~ thea co so liii sUelttM o6i vat\I quy~t djoh liii sUeltdAura kY djnh l~i liii suAtth\Ic t~ d\Ia treokY djoh l~i liii sUeltgAonhelttinhtil thm di€m l~p baocao tAichinh hqp nhelt.
Ngao bang ciing tham gia vao nhi€u giao djch phOogogira ruiTO lien quaDd~o cac coog C\lphai sioh nhucac cam k~t hoan d6i tieo t~, hoan d6i liii sUeltcho m\lc dich quan ly ruiTO lili sUelt,cy gia.
54
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NGAN HANG TmJONG ~ CO PnAN DAUTU VA PIlAT TlUEN V1~T NAMTHUYET MINH BAo cAo TAl cuiNH HQP NHAT (Ti@p tbeo) MAu so BOSffCTD-HN
46. Rill ROTINDVNG
RUiTO tin dung la kha nang xay ra t6n thAttrong hoat dQngngan hang cua t6 clnrc tin dung do khachhang khong thuc hi~n hoac khong c6 kha nang thuc hi~n nghia vu cuaminh thea cam kk Ngan hangkiem soar va quan lyrui TO tin dung bang each thi~t l~p giei han tin dung nrong irng vOimire dQruiTO maNgan hang c6 the chApnh~ duoc d6i vOim6i khach hang, d6i vOim6i linh V\l'Cnganh ngh~ ciing nhu
thi~t l~pgioi han tin dung trung, dai han phil hop vOico cAuhuy dQngv6n.
Ngan hangd! thi~t l~p quy trinh soat xet chAthrong tin dung cho phep d\l'bao som nhiing thay d6i v~tinh hlnh tai chinh, kha nangtra ng Cllacac ben d6i tIlc d\l'atren cae y~u t6 dlnh tinh, dlnh lugng. Hl;lDmuc tin d\IDgdAivOim6i khach bang dugc thi~t l~p thOngqua vi~c sir d\lIlgh~ thAngx~p hl;lDgtin d\lIlg,trong d6 m6i khach hang dugc x~p lOl:lia mQtmuc dQruiTO. Muc dQruiTO nay c6 the dugc sUad6i, c~pnh~t thu<mgxuyen. Ngan hang kiem soat va quanl)' ruiTO tin d\lIlgthong qua xay d\l'Dgmuc thAmquy~npMn quy~t Cllatimg chi nhanh tren cO"sa hi~u qua, chAtlugng tin d\lIlg th\l'c t~ Cllatimg chinhanh va
danh gia nang l\l'cquanl)' Cllatimg chi nhanh,danh gia ti~m nang Cllatimg vilng.
Ngan hang xay d\l'Dgchinh sach khach hang de sang lQc,l\l'achQnkhach hang, c6 chinh sach (rngxiI phuhgp, thAngnhAtdAivOi tirog khaeh hang. Ngan hang xay d\l'Dgdanh m\lc san phAmda ~g nh~m dap(rngnhu cAuCllakhach hang, d6ng thOixay d\l'Dgquy trinh thAmdlnh, xet duy~t tin d\lIlgtl;lichi nhanh vaHQisa chinh nh~ th\l'Chi~n nhAtqulin tren toan h~ thAng,hl;lDch~ cae ruiTO tIlcnghi~p. D6ng thOi,detang cutmg cac bi~n phap baodam ti~n yay, hl;lDch~ ruiTO tIlc nghi~p, Ngan hangd!ban hanb cac quy
dlnh huangdftn chi ti~t v~ vi~cth\l'Chi~nbao dam ti~n vay.
OICtili san titi cbinb 4i qua b,n nbllDg kbonghi giam gia
Cac tai san tai chinh da qua hl;lDnhung khong bi giam gia cua Ngan hang bao g6m cac khoan cho yay biqua hl;lDnhung sAdu d\l'phOngC\lthe cAntrich l~p thea cac chuAnm\l'ck~ tolin, ch~ dQk~ tolin ap d\lDgcho cae t6 chuc tin d\lDgtl;liVi~t Nam va cac quy dlnh pMp 1)'co lien quan d~n vi~c l~p va trinh bay baocao tai chinh hgp nhAtla bfutgkhong. Tu6ing cua tai san tai chinhd!qua hl;lDtl;lingay 31 tMng 12 nam2016 nhung khong bi giam gia dugc trinh bay duOiday:
Qua han
Cho vay khach hang
Do-c);90 ngay
Tri~u VND
2.088.793
Til'91 t61180 Til'181t61 Tren 360 ngay______ ~n~g~ay~. ~3~6~0~n~g~a~y _
Tri~u VND Tri~u VND Tri~u VND
101.710 240.776 429.447
47. RIDROTHANHKHoAN
Rui TO thanh khoan la niiTO do: (i) Ngan hi'mgkhOngco kha nang th\l'Chi~n cac nghiaV\l tl;lithOi diempMt sinh nghiaV\l tai chinh; ho~c (ii) Ngan hang co kha nang th\l'chi~n nghiaV\l khi d~n h~n nhung pMichiu tbn thAtIan de th\l'Chi~n nghiaV\l do. De giam thieu ruiTO thanh khoan, Ngan hang duytri cO"dutlli san ng va tai san co phil hgp, d6ng thOi tang cU<mgkha nang huy dQngtil nhi~u ngu6n khac nhau.Ngan hang co chinh sach quan I)' tai san co tinh thanh khoan cao, linh ho~t, thea doi dong ti~n tuang laiva tinh thanh khoan bang ngay. Ngan hang ciing danh gia dong ti~n d\l'ki~n va kha nang sfut co cua tai
san dam bao hi~n tl;litrong trutmg hgp eftnhuy dQngthem ngu6n vbn.
ThOi gian dao h~n cua eae tai san va cong ng the hi~n thOi gian con I~i eua tai san va eong ng tinhtilngay I~p bao eao tai chinh hgp nh~t dBnkhi thanh toan thea quy dinh trong hgp d6ng ho~c trong di~ukhoan pMt hanh. Cac gia dlnh va di€u ki~n sau dugc ap d\lDgtrong phan tich thm gian dSn hf;lncua eae
tai san va cong ng eua Ngan bang va cac eongty eon:
... Ti~n glri ~i Ngan hang NM nmJCVi~tNam dugc xBplo~i ti~n glri thanh toan, trong do bao g6m ti~n
glri d\l' trU bilt bUQc;
56
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NGAN HANG TmJONG ~ COpHANDAu 'rtr vA PIlAT TRIEN VI¥T NAMTHUYET MINH BAo cAo TAl CHiNH H<}P NHAT (Ti@ptheo) MAu so B OSffCTD-HN
... Thoi gian dao hancua chung khoan ng dAu tulkinh doanh duoc tinh dua tren ngay dao han cua tung
loai clurng khoanno;
... Thei gian d~n han cua cac khoan ti~n giri va cho yay cac TCTn khac va cac khoan cho yay khach
hang duoc xac dinh dua vaongay d~n han cua hQP dang quy dinh,'Ihoi gian d~n han thuc t~ co th~
thay d6i do cac kh~tree cho yay dugc gia han;
... Thoi gian d~n han cua cac khoan dAutIT gop vAn mua c6 phAn duoc coi la han nam (05) nam do cac
khoan dAutIT nay khong co thoi gian dao han xac dinh;
... Cac khoan ti~n giri, ti~n yay cua cac t6 chirctin dung va cac khol'm ti~n giriClla khach bang dugc xac
djnh dga vao tinh chAtClla cac khoan nay ho~c thbi gian dao h~ tren hQP dang. Hi khoan Vostro va
ti~n giri thanh toan dugc thgc hi~n giao dich theo yeu cAuClla khach bang va do do dugc x~p lo~i
khong ley h~. Thbi gian dao h~ dAi vm cac khol'm yay va ti~n giriley h~ dugc xac dinh dga tren
ngay d~n h~ theo hQP dang. Trong thgc t~, cac khoan nay co th~ dugc quay vong va do do duytritrong thbi gian dai han thbi gian dao h~ bandAu ho~c cac khoan ti~n giri coley h~ co th~ ruttruach~ (khong thgc hi~n d(mg d~n ngay dao h1;Ulgbi tren hQP dang);
... Thbi gian d~n h~ cua cac tai san cAdinh dugc phan b6 vao dailey h~ tit 05 nam tro- len.
'G....
Tl~
57
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NGAN HANG TIIlfONG ~ CO puAN DAu TUV A puAT TRIEN VIl:T NAMTHUYET MINH BAD CAD TAl cHiNH HQP NHAT (Ti~ptbeo) MAu SO B 05ffCTD-HN
48. Sl/KI¥N pHAT SINH SAU NGAy KHOA SO
Ngay 21 thang 02 nam 2017, Ngan bang Nha mrocVi~t Nam da c6 Congvans6 946INHNN-TIGSNH veviec chAp thl$l nguyenme chuyen d6ihinh thuc phap ly cua Congty Cho thue tai chinh ~ ¥TVNgan hang TMCP Dfiu nr va Phat triBn Vi~ Nam (BLC),til cong ty do BIDV sa hiiu 100% von dieu l~thanh Cong ty Cho thue tai chinh TNHH BIDV - SuMi TRUST (BSL) voi s\l tham giasa hiiu 49% v6nweu l~00i Nganhang Tinthac Sumitomo Mitsui (Sumitomo Mitsui Trust Bank).
49. IT GIA.M(H SO LO~ NGO~ T~ VAD THOI DIEM CUOI NAM TAl CHiNH
Lo,i tiin t~ 31/1212016 31/1212015
USD 22.159 21.890
EUR 23.886 24.446
GBP 27.799 33.173
CHF 22.212 22.630
JPY 192,93 185,70
SGD 15.633 15.821
CAD 16.767 16.139
AUD 16.325 16.326
50. SOL~U SOsAND
S6 li~u sosanh las6 li~u cua bao caotai chinh hop nhM cua Nganbang da duec kiem toancho namtaichinh k~t thuc ngay 31 thang 12 nam 2015. DB dam bao tinh so sanh cua thong tin, tai ngay 31 thang 12nam 2016, Ngan hang thuc hientrinh bay lai s6 dAu nam/namtruce cua mQt s6 khoan muc tren bao caotai chinh hgp nhAt d\la theo nhiinganh huang trQng y~util vi~c dieu chinh l;,tis6 dfiu nam/nam wacCllacong ty con la congty chUng khoankhi ap d\IDg Thong tu 210 va Thongtu 334 cua BQHichinh, clingnhu vi~c phiin chia cac bQ ph~ kinh doanh theo khuV\lC dia lY.C\l thB nhu sau:
Khoan ml}c
BANG CAN DOl KE ToAN HO"PNHAT
Ti~n glri t;,tiTCTD khac
TONG TAl SAN
Ti~n glri cua khaeh hang
Cae khmin phai tra va eongng khae
TONG NO"PHAI TRA.TONG NO"PHAI TRA.vA VON CHiJ soHiJu
BAo cAo BQ P~N THEO KHU VV"CDIA LY
Mi@nBicK~t quakinh doanh bQph~
TAngtiti san t;,tieu6i nam
NtrO-cngoaiK~t quakinh doanh bQph~T6ng tai san t;,ticu6i nam
T6ngcqngT6ng titi san t;,tieu6i nam
59
sa diu nimlNlim trtnYCSo di trinh bay
trtnYc day Di@uchinh--=-",."--...,.,,..,=-
Tri~u VND Tri~u VND
sa trinh bay I,i
Tri~uVND
47.686.682 (162.709) 47.523.973
850.669.649 (162.709) 850.506.940
564.583.061 109.792 564.692.853
8.313.899 (272.501) 8.041.398
808.334.189 (162.709) 808.171.480
850.669.649 (162.709) 850.506.940
3.149.646 (107.427) 3.042.219
506.037.426 (103.384) 505.934.042
(76.286) 107.427 31.141
839.074 (59.325) 779.749
850.669.649 (162.709) 850.506.940
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NGAN HANG THUONG MAl CO pH.AN BAu TU VA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHiNH H<}P NHAT (Ti@p theo)· MAU soB 05rrCTD-UN
Nimtnr6"c
sa di trinh bay
Khoan mue tme di~ f)i~u ehinh sa trinh ba~ I,i
Tri~uVND Tri~uVND Tri~uVND
BAo cAo urnCHUYEN TIEN Tl: H<}P NHAT
Tang ti~ngfri cua khach hang (bao g6mCll KBNN) 90.644.160 (21.224) 90.622.936
(Giam) khac v~ congng hoat dQng (1.063.428) (138.253) (1.201.681 )
LUll ehuy@nti~n thuin til'hogt d(ing kinh doanh 6.874.881 (159.477) 6.715.404
LUll ehuy@nti~n thuin trong nim 4.288.806 (159.477) 4.129.329
Ti~n va cae khoan tU"01lgdU"01lgti~n diu Dim 50.202.708 (3.232) 50.199.476
NguUi lip NguUi phi duy~t NguUi phi duy~t
~I:iii~ifin HoangPM T6ng Giam d6e(Theo ThuUy quyen s68629/Ql)-BIDV ngay 26 thang 10nam 2016 cua TAng Giam d6e)
Vueng Thi Thanh HoaPh6 Trmrng phOngBan K@toan
T, ThiH,nhK@toan Trmmg
Ngay 24 thdng 3 niim 2017
***
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