CONG TY CO PHAN CHUNG KHOAN NGA' N HANG CONG TH1U'ONG VIET NAM

BAO cio rk Le AN TOAN TAI CHINH tgi Wei dijm 31 thong 12 tram 2014 dei chew kidm loan

(

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIXONG VlitT NAM SO 306 Ba TriCsu — quan Hai Ba Trtrng — thanh 06 Ha NOi

MUC LUC Trang

Bao cao cunt Ban TOng Giant dOc 2 — 3

Bsio cao kiem toan dac lap 4

Kinh gun Uy ban Chtimg khoan Nha ntrifrc 5

Bao cao tir 1 an toin tai chinh da dirtyc kiem tan 6 —14

Bang tinh von kha dung 6 — 9

Bang tinh gia tri rui ro 10 — 13

Bang tong hop cac chi tiou rui ro va von kha dung 14

TAI

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVONG VItT NAM S6 306 Ba Trieu — quan Hai BA Trung — thanh ph6 HA NOi

BAO CAO CUA BAN TONG GIAM D6C Ban T6ng Giam d6c Cong ty Co phan Chimg khoin Ngan hang C8ng thuang Viet Nam (sau day pi tat IA "Cong ty") trinh bay Bao cao nay ding vai Bao cao tjr le an toan tai chinh tai thai diem 31 thang 12 nam 2014 TA' duct kiem toan bbi cac kiem toan vien d6c lap.

KHAI QUAT CONG TY

COng ty Co phan Chiing khoan Ngan hang C8ng thuang Viet Nam IA Doanh nghiep Nha mr6c c6 plan h6a (tnnk day la C8ng ty TNHH Chimg khoan Ngan hang Cong thtrcmg Viet Nam) dtrqc thanh lap va hoat deng theo Giay phep hoat deo'ng kinh doanh Chimg khoan s6 107/UBCK-GP ngay 01 thang 7 nam 2009 dm Uy ban Chimg khoan Nhi mere cap.

Win dieu le cua Cong ty theo Giay chirng nhan Bang kj, kinh doanh IA 789.934.000.000 ding.

Hoat Ong chinh cua C6ng ty cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2014 bao

- Moi giOi chung khodn; - T r doanh chting khoan; - Bao lanh phat hanh chimg khofin; - Ttr van tai chinh, ttr van du to chting khoan; - Luu kSr chang khoan.

Tim sr& chinh ctia Cong ty dat tai s6 306 BA Trieu, quan Hai BA Trung, thanh ph6 HA N6i.

TINH HiNII TY Lt AN TOAN TAI CHINH

Tinh hinh le an town tai chinh tai tkri diem 31 thang 12 nam 2014 dm C8ng ty dirqc trinh bay trong Bio cao t le an toan tai chinh dinh kern bao cao nay (tir trang 06 den trang 14).

HQI BONG QUAN TRI

Cac thanh vien cua H6i d6ng quan trj den thai diem lap bao cao nay gem:

Ong Vii Hang San Chu tjch B6 nhiem ngay 16/6/2014

Ba Do Thj Thay Chir tjch Mien nhiem ngay 16/6/2014

CH 3N( 7.H` CHI

KI

NA

Ong D6 Linh Phuang I:1y vien

Ong Bach Nguyen Vii Uy vien c

Ong Nguyen Tran Mph Trung Uy vien B6 nhiem ngay 16/6/2014 .-.

BA Nguyen Thuy HA Uy vien B6 nhiem ngay 16/6/2014 ',I

Ong va Trung Thanh Uy vien Mien nhiem ngay 16/6/2014

BA Pham Thj Thanh Hoai Uy vien Mien nhiem ngay 16/6/2014

2

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THIfONG VI) I' NAM So 306 BA Trieu — guan Hai BA Trtrng — thanh phO Ha Ni8 Bao cio cilia Ban TOng Giam dfic (tie') theo)

BAN TONG GIAM DOC VA ICE TOAN TRYONG

Cac thanh vien cCia Ban Tang Gam dec va Ke toan tnrang den thoi diem lap boo do nay gam:

Ong Dt3 Linh Phuang

Ong Nguyen Minh Giang

Ong Bach Nguyen VO

BA Nguyen Thj Minh Hang

Ong Nguyen Tho Phung

BA Phan Hai Sam

Tang Gidm dec

Ph6 Tang Gam dec

Pho Tang Giam (lac

Pho Tang Gam dew 136 nhiem ngay 09/10/2014

Pho Tang Gam (lac Mien nhiem ngay 19/6/2014

Ke toan twang

KIEM TOAN VIEN

Chi nhdnh Cong ty TNHH Djch vu Tu van Tai chinh Ke toan va Kiem town Nam Viet (AASCN) da ki6m toan Bac do ty' le an toan tai chinh tai thari diem 31 thang 12 ram 2014.

CONG BO TRACH NHI€M CUA BAN TONG GIAM DOC DOI VOI BAO CAO TY Lt AN TOAN TAI CHINH

Ban Tong Giam clOc C6ng ty chju trach nhiem ye viec lap BA° cdo ty le an toan tai chinh phan dnh trung thuc, hop ly cac chi tieu an toan tai chinh cua Cong ty tai thai diem 31 thdng 12 nam 2014.

Ban Tang Giam (lac C8ng ty dam boo rang, Bdo cao ty le an toan tai chinh ductc lap pha hap veri Thong to s6 226/TT-BTC ngay 31 thdng 12 nam 2010 dm 138 Tai chinh va Thong to se 165/2012/TT-BTC ngay 09 thang 10 nam 2012 sira dal, be sung mOt so dieu cua Th6ng to se 226/2010/TT-BTC ngay 31 that-1g 12 nam 2010 a.m. 138 Tai chinh ve viec quy dinh cdc chi tieu an toan tai chinh va bien phdp xir ly dai vai to char kinh doanh chimg khodn khong dap img chi tieu an toan tai chinh.

Ha NOi, ngay 23 thcing 01 nam 2015 TM. Ban TOng Giam clot

1O 7 - c • 1* g Giant dOc

CONG TY ' 0 • co.PHNN

* CHONG KHOA

O NGAN HANG S CONG THLION

VlgT NAM :2*

7.RUNG inh Phircrng

)34i

NHA TY'

.y TI

MT)

A VII Y 1

Kiem town vien

g9c Vtrang Bui Ngyc Ha So Giay C N kiem toan: 0941-2013-152-1 S6 Gidy CN DKHN kiem town: 0662-2013-152-1

CONG TY TNHH NCH Al TU VAN TAI CHINH KE TOAN VA KIEM TOAN NAM VIET NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD

AASCN

SO: Q4 /2015/BCKT-AASCN

BAO CAO KIEM TOAN DQC LAP

Kinh giri: HQI DONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THU'ONG VIVI' NAM

Chang toi da thuc hien kiem toan bdo cao ty le an toan tai chinh Lai thai diem 31 thang 12 nam 2014 kern theo cua Cong ty Co phan chung khodn Ngan hang Cong thucmg Viet Nam dtrac lap ngdy 23 thdng 01 nam 2015, tir trang 04 den trang 14.

Track nittent cua Ban Tong Gidm rac

Ban TOng Gam d6c Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hap IY bdo cao ty le an toan tai chinh cua Cong ty theo quy djnh tai Thong to s6 226/2010/TT-BTC ngay 31 thang 12 nam 2010 cua BO Tai chinh va Thong tu so 165/2012/17-BTC ngay 09 thang 10 nam 2012 sua d6i, 1)6 sung mOt so dieu cua Th6ng ttr s6 226/2010/TT-BTC ngdy 31 thang 12 nam 2010 cua BO Tai chinh ve viec quy djnh cac chi tieu an toan tai chinh va bien phdp xir ly d6i vai to chik kinh doanh chimg khoan kitting dap Ung chi tieu an toan tai chinh, cac quy djnh phdp lY co lien quan den viec lap va trinh bay bdo cao ty le an tai chinh va chju trdch nhiem ve kiem soot nOi Ni ma Ban T'Ong Giam dOc xdc djnh la can thiet de dam bao cho viec lap va trinh bay bao cao ty re tai chinh khong c6 sai sat tr9ng yeu do gian lan hoac nham Ian.

Track nhiem cua Kiim loan vien

Trach nhiem cua chung toi la dua ray kien ve bdo cao ty le an toan tai chinh dua ten ket qua dm cuOc kiem town. Chang toi da tin hanh kiem toan theo cac chuan muc kiem town Viet Nam. Cdc chuan muc nay yeu cat] chting toi tuan thu chuan mvc va cac quy djnh ve dao &lc nghe nghiep, lap Ice hoach va thuc hien cuOc kiem toan a dat duac su dam bao hyp IY ve viec lieu bao cao ty le an toan tai chinh cua Cong ty c6 con sal sot tr9ng yeu hay khong.

Cong viec kiem toan bao gOm thuc hien cac thu tvc nham thu thap cac bang chimg kiem toan ve cac s6 lieu va trinh bay tren bao cao ty le an toan tai chinh. Cdc tiler tuc kiem town &lac lua ch9n dua ten xet dodn cua kiem town vien, bao gom viec kiem tra theo phucmg phap ch9n mau, cac bang chOng xdc minh cac thong tin trong Bdo cao ty le an toan tai chinh.

Chung toi tin Wang rang cac bang chimg kiem toan ma chung toi dA thu thAp dtrov la day dit va thich hap ldm ca sa cho y kien kiem town cua chUng

kien cua kiEnt Win vien

Theo y kien cua chung toi, bdo cao ty le an toan tai chinh cua C6ng ty Co phan Chung khodn Ngan hang Cong thong Viet Nam tai thai diem 31 thang 12 nam 2014 da &lac lap va trinh bay phi] hap vai quy djnh dm Thong tu 226/2010/1T-BTC ngay 31 thang 12 nam 2010 va Thong tu s6 165/2012/TT-BTC ngdy 09 thang 10 nam 2012 sfra doi, bo sung mi5t so dieu cud Thong to s6 226/2010/TT-BTC ngay 31 thdng 12 nam 2010 dm BO Tai chinh ve viec quy djnh cac chi tieu an toan tai chinh va bien phap xir ly doi vai to chac kinh doanh chirng khodn khong dap ang chi tieu an toan tai chinh.

Ha Npi, ngay 23 thcing 01 nam 2015 Chi nhanh Cong ty TNHH Dich vu Ttr van Tai chinh n va Kiem town Nam Vrt

.11.PN NHI VAS TO /AN

7

Headquarters 4 Branch in Hanoi

29 Hoang Sa Str., Dist. 1, Hochiminh City

No15, Alley 640, Lang Road, Dong Da Dist., Hanoi Tel: (84-08) 3910 4881 *Fax: (84-08) 3910 4880

Tel: (84-04) 3793 1428 *Fax: (84-04) 3793 1429

Email: infohcm@aascn.com.vn Web: www.aascn.com.vn

Email: admin@namviethn.vn

Phan Hai Sam

CONG TY CO PHAN CHONG KHOAN CONG HOA XA HQI CHU NGHIA VICT NAM

NGAN HANG CONG THUONG VICT NAM D6c lap - Tv do - Hanh ph6c

V/v: bao cao chi tieu an town tai chinh Ha NOi, ngay 23 thing 01 neim 2015

Kfnh gui: ty ban Chtimg khoan Nba Nu&

BAO CAO Ti? LC AN TOAN TA! CHINH

Tai th6i diem: 31 thang 12 nam 2014

Chung COI cam doan rang:

(1) Bao cao dtrov xay dt,mg tren ca s6 s6 lieu duqc cap nhat tai ngay lap bao cao theo dung quy djnh tai

Th6ng to s6 226/2010/TT-BTC ngay 31/12/2010 ciia BO Tai chinh quy djnh chi tieu an toan tai chinh va

bien phap xir ly d6i vai cac to chirc kinh doanh chimg khoan khong dap (mg cac chi tieu an toan tai chinh

NIA Thong to s6 165/2012/TT-BTC ngay 09/10/2012 sira doi, bo sung tni)t s6 dieu ctia Thong to s6

226/2010/TT-BIC ngay 31/12/2010 oh BO Tai chinh quy djnh ve chi tieu an town tai chinh va bien pita!)

xir ly d6i v6i cac t6 chirc kinh doanh chimg khoan kh6ng dap (mg cac chi tieu an town tai chinh;

(2) DOi Nit% nhang van de c6 the anti Wang den tinh hlnh tai chinh ctia Cong ty phat sinh sau ngay lap bao

cao nay, chting toi se cap nhat trong ky bao cao tiep theo;

(3) Ch6ng toi xin hoan town chju trach nhiem truoc Phap luat ve tinh chinh xac va trung thvc cua nOi dung

bao cao.

Kt twin truing Tryon 130 ph(in Kiem snit n(ii bs)

.

Clam DOc - A 07 c CONG TY •0

O Co.PHKN * CHCING KHOVe

O HAN ▪ CONG TWO

VlatT NAM

h Phuteng u

5

— III* MS OM NIB as MS as INN as — NM MO MI — — OM as INN MI CONG TY CO PHAN CHITNG KHOAN NGAN HANG CONG THICONG VWT NAM SO 306 BA Trieu — club Hai BA Thing — thanh phO HA NOi

BAO CAO TY LE AN TOAN TAI CHINH Ti Hari diem 31 than 12 nam 2014

Dan vi tinh: VND I. BANG TINH VON KHA DUNG

STT NQI DUNG Viin kha dyng

VICD IChoin giam

trir Khan tang

them

A NGUON VON CHU SO HOU (1) (2) (3)

1.

2

3. 4. 5. 6. 7.

8.

9. 10. 11. 12.

13.

VOn du to ctia chit sa hall khong bao Om co phIn uu ddi hoan lai (neu co) Thdng du von co phAn, win Ichac khong bao Om co phan uu ddi hoan1ai

(neu co) CO phieu quy Quy du trir bO sung von dieu l'e (neu c(5) Quy dAu to phat trien Quy du phong tai chinh Quy khac thuec von chi) ser him Lqi nhudn lay ke va lqi nhudn chua phdn phOi truck khi trich ldp cac khoan du phong theo quy dinh dm phap tut Chenh lech danh gia Iai tai san (50% tang them hodc 100% giam di) Chenh Lech ty gia hOi doai Lqi ich d m cocO long thieu so

Cac khoan nq c6 the chuyen M i ToAn b() phan giam di hodc tang them dm cac chting khoan tai chi tieu A. dau to tai chinh

789.934.000.000

(255.742.104) 14.178.547.272

- 14.178.547.272

-

109.249.574.288

- -

- -

6.273.512.734 -

-

- -

- -

-

-

- - - -

7.561.278.814

-

-

- -

- -

-

-

- - - -

6.997.597.452

1A TONG 933.558.439.462 7.561.278.814 6.997.597.452

11111 ON Nil 11111 NM NS 111111 IIII SS i NM NIB MN INII SO EN 11111 MIN MI IN ME

CONG TY CO PHAN CHITNG KHOAN NGAN HANG CONG THUUNG VICT NAM SO 306 BA Trieu — wan Hai BA Tnmg — thanh phO Ha NOi Bao clic) tj, k an toan tai chinh (tier) theo)

I. BANG TiNH VON KHA DUNG (tiep theo) Don vi tinh: VND

STT NQI DUNG VOn kha dyng

VKD Khoin giam trir

Khofin tang them

B TAI SAN NGAN HAN (1) (2) (3) I Tien va cac khoan tuong throng lien - - II Cfic khoin du tir tai chinh ngin han - _

1. Dau tongin hail - - Chang khoan tie'm an rtii ro thi truang theo quy djnh tai khoan 2 Dieu 8 - - Cluing khoan bj giam trio khai van kha dung theo quy dinh khoan 5 Dieu5 - -

2. Dv phang giamgia du to ngin han - - III Cie khoan phai thu ngin hn, ke al phai thu tir hotit dOng iiy thic 3.338.907.323 -

1. Phai thu cua khach hang - - Phai thu ctia khcich hang c6 thai km thanh toan con lai tic 90 ngay tra xuang - - Phai thu ctia khcich hang c6 thai km thanh toan con lai tren 90 ngay - -

2. Tra truerc cho nglkri ban 1.540.585.252

3. Phai thu MN bO ngin han - - Phai thu nOi b0 ca than han thanh toan con lai tto 90 ngay tar xuting - - Phai thu nOi b0 ca thiii han thanh toan con lai t en 90 ngay - -

4. Phai thu hoat clang giao dich chimg khoan - - Phai thu hoat clang giao djch cluing khoan co thai han thanh loan con lai tic 90 ngay fro. xuang

_ _

Phai thu hoat clang giao djch cluing khocin c6 thai han thanh toan can lai tren _ _ 90 ngay

5. Cac khoan phAi thu khac 1.798.322.071 -

Phai thu khcic co thai han thanh toan con lai tic 90 ngay tre, xuang - - Phai thu khac co thai han thanh loan can lai tren 90 ngay 1.798.322.071 -

6. Dir phong phai thu ngan han kho dai

r — NM VIII Ili MB all MIMI MI SIMI I--INS NIB OM--OM VIII MI LONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THRONG VItT NAM SO 306 BA Trieu — quan Hai BA Tnmg — thanh pile HA N6i BA° cao tj, L an town tai chinh theo) I. BANG TINH VON KHA DUNG (tiep theo)

floe vj tinh: VND

STT NO1 DUNG VOn kha dung

VKD IChoin giam

trir Ithodn tang

them

IV Hang din kho 60.490.056 -

V Tli san ngin hen khic 542.429.229 -

1. Chi phi tra truov ngan hart 531.229.229 -

2. Thue GTGT duot khAu trix - - 3. Thu va cdc khoAn phAi thu Nha nuac - - 4. TAi san ng&n han khdc 11.200.000 -

4.1 Tam zing - - Tam zing c6 theft han holm zing con lai tit 90 ngay tref xuang - - Tam zing co thai han hoan zing con lai tren 90 ngay - -

4.2 TAi san ngin hart khdc 11.200.000

1B TONG 3.941.826.608 -

C TAI SAN DAI HAN (1) (2) (3)

I Cfic khofin phai thu dai hen, ke ca phai thu tir hot Ong ily thac - - 1. PhAi thu dai han cita khach hang - _

PhOi thu deli han ctia khcich hang c6 thol km thanh roan con lai tit 90 ngery troxuang - - Phcii thu dai hgn czia khach hang co the)" km thanh m - in con Iqi tren 90 ngay -

2. Vim kinh doanh et don vi tWc thu'Oc - - 3. PhAi thu dai han not be - -

Phcii thu dai han nal ba co then km thanh town con Igi tit 90 ngery tref xuang - - Phai thu dai han nOi ba co then hgn thanh toan con lai tren 90 ngay - -

4. Phai thu dai han khdc - _

Phdi thu dal km khac c6 thai kin thanh loan con lai tit 90 ngay trer xuang - - Phil thu dai hgn khac co theft hgn thanh town con lai tren 90 ngery - _

1.5 Du phong phai thu dai han kho doi - -

8

C) I 4-

Ole NIB WO UM MI IIIIII SIM OM SIMI MO SIMI MB OM MID IIIIII IIIIIIII MS SIN MINI VIII

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVONG V1$T NAM SO 306 BA Tri0 — qu4n Hai BA Tnmg — thanh phO HA NOi Bao cio ty le an tohn tai chinh (tiep theo)

I. BANG TINH VON KHA DUNG (tiep theo) Don vi tinh: VND

STT NOI DUNG Vim khi dyng

VICD Khoin giam

trir Khoin tang

them

II Tai san c6 dlnh 43.420.289.225 -

III Wit dOng san du ter - -

IV Cic khoin au to tai chinh dii hyn -

1. DAu tu vao cong ty con - -

2. DAu tu vao cong ty lien ket, lien doanh _

-

3. DAu tu chirrig khoan dal han _ -

Chung khoan ti'm an rui ro thj truemg theo quy clink tai khodn 2 Diu 8 -

Chting khoan bi gidm trio khdi von khd dung theo quy clinh tai khoan 5 Dii'u 5 - -

4. DAu tu dai han khac_ -

5. Dv phong giam gia du tu Lai chinh dai han - -

V Thi san dill hyn khic 18.769.491.558

C4c chi tieu tai san bi coi la khocin ngogi trir tai bcio cao tai chinh nam &I cluoc kiem town ma kheing bi tinh giam fret theo quy ctinh tai Dieu 5

_ _

1C TONG - 62.189.780.783 VON KHA DUNG = 1A -1B - 1C 866.863.150.709

9

CIP g 2_\

INN EN NMI INS MN ION MI 11111 INII 11111 — NM MN MIN EN INS NS

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVCING VICT NAM SO 306 BA Trieu — quin Hai BA Tnmg — thAnh ph6 HA Nei Bao cio ty le an town tai chinh (tiep theo)

II. BANG TINH GIA TRI RUI RO Don vi tinh: VND

A. Rill RO THI TRIXONG

Cac hung myc dliu tir He s6 rui ro

Quy mo rui ro

Gia tri riii ro

(1) (2) (3)= (1)x(2)

I. Tien vu cac khoan twang duang tien, ding cu thj trirerng tien Ve 282.423.006.381 -

1. Tien (VND) 0% 205.255.464.714 -

2. Cac khoan tuong throng tien, tien giri c6 14 han 0% 77.167.541.667 -

3. Giiy ta c6 gia, ding cy chuyen nhtnyng tren thj tnrang tien te, chirng chi tien gfri 0% - -

II. Trai phieu Chinh phi! 4.001.960.002 120.058.800

4. Trai phieu Chinh ph6 kh6ng tra lai - - 5. Trai phieu Chinh ph6 tra lai suit cu6ng phieu 4.001.960.002 120.058.800

5.1 Trai phieu Chinh ph6, Trai phieu Chinh phil cac nuac thu6c khai OECD hoac dirge bao lanh beri Chinh ph6 hoac Ngan hang Trung uang cila cac nuerc thu6c khOi nay, Trai phieu dirge phat hanh bi:n— cac to chac qu'Oc to IBRD, ADB, IADB, AfDB, EIB va EBRD

3% 4.001.960.002 120.058.800

5 2 •

Trai phieu cong trinh dugc Chinh ph6, Be Tii chinh bao lanh c6 thai gian dao han con lai dueri 1 nam;

_ -

Trai phieu ding trinh dirgc Chinh ph6, Be Tai chinh bao lAnh c6 theri gian dao han con lai tir 1 . ten 5 nam; - -

Trai phieu ding trinh dirge Chinh ph6, Be Tii chinh bao lAnh co then gian dao han con lai tir 5 nam tra len; -

-

III. Trai phieu doanh nghiep 450.394.583.335 135.118.375.001

6.

Trai phieu niem yet co thai gian dao han con lai dui 1 nam, ke ca trai phieu chuyen gi Trai phieu niem yet co thai gian dao han tir 1 ted 5 nam, ke ca trai phieu chuyen diii

Trai phieu niem yet co thai gian dao han tir 5 nam tra len, ke ca trai phieu chuyen dOi

7.

Trai phieu khong niem yet c6 th&i gian dao han dm lai du6i 1 nam, ke ca trai phieu chuyen di 25% - -

Trai phieu !thong niem yet co then gian dao han tir 1 tai 5 nam, ke ca trai phieu chuyen d6i 30% 450.394.583.335 135.118.375.001

Trai phieu khong niem yet co then gian dao han tir 5 nam tra len, ke ca trai phieu chuyen d6i 40% - -

10

•rio G> '4' z I f. \

SIN NS 11111 a— GM INN 11111 11111111 111111 OM NMI EN MN UN MI On NM

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THVONG VItT NAM SO 306 Ba Trieu — quail Hai Ba Tnmg — thinh phO Ha N6i BAD cfio ty Ig an Wan tai chinh (tiep theo) II. BANG TiNH GIA TRJ RUI RO (tiep theo)

Don vi tinh: VND

Cfic hyng myc din fir Hg se nil ro Quy mo riii ro Gifi tri riii ro

(1) (2) (3)= (1)x(2)

IV.

8.

9.

11.

12.

V.

13.

14. VI. 15.

16.

VII. 17. 18.

VIII.

10. 20%

CO phieu

Ca phieu phO thong, c6 phieu uu dAi du cdc to chirc niem yet tai SO Giao djch Chang khodn Ho Chi Minh; chung chi quy mo

CO phieu phO thong, co phieu uu dai caa cac to char niem yet tai So Giao djch Chang khodn Ha N6i

CO phieu phO thong, co phieu uu dAi cdc cong ty dai chung chua niem yet, clang 14 giao djch qua he thong UpCorn. CO phieu pho thong, co phieu uu dai caa cdc cong ty dai chung da ding kj, ltm14, nhung chug niem A30% yet hoar dang kj, giao djch; co phieu dang trong dcrt phat hanh lan du °PO)

CO phieu dm cdc ding ty dai chung khac

Chang chi quy du tir chirng khoin

Quy dai chung, bao Om ca Cong ty du ttr Quy thank vien, Cong ty dau to chimg khodn Chirng khoan bj hyn the giao djch Chang khoan bj tam ngimg giao djch

Chang khodn bj hay niem yet, hay giao djch

Chirng kholn khic CO phAn, phAn vOn gOp va cdc loai chung khoan khdc Cdc tai san dAu to khdc Rai ro tang them (neu cO) (dirge xac djnh teen co so. vOn chit s& hail dA trich lip dity du die khoin dy phong)

10%

15%

50%

10%

50%

174.312.931.426

5.479.333.800

6.901.845.100

1.155.332.300

153.887.104.000

6.889.316.226

8.331.750.000

8.331.750.000

- 5.213.324

-

5.213.324

120.015.666.667

51.425.065.918

547.933.380

1.035.276.765

231.066.460

46.166.131.200

3.444.658.113

833.175.000

833.175.000

- 2.606.662

-

2.606.662

24.003.133.333

Ma chirng khoan Mire tang them Q.mo rid ro Gia trj rid ro

1. Trai phieu SHR_BOND2013 20% 60.015.666.667 12.003.133.333 2. Till phiEu BANA 20% 60.000.000.000 12.000.000.000

A. TONG GIA TR! Rill RO TH1 TRIXONG (A= I + II + III + IV + V + VI + VII + VIII) 211.502.414.714

11

Oa MS SIN MI Ell MO IIIIII OM MN NB NS IN IIIIII 111111

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THISONG VItT NAM SO 306 Ba Trieu — guar' Hai BA Tnmg — thanh phi HA Nei Bao cao ty 1 an town tai chinh (tiep theo)

II. BANG TINH GIA TRI RUI RO theo) Don vi tinh: VND

B. RiJI RO THANH TOAN

Loni hinh giao dich Gil tri riii ro Wong gia tri rail ro

(1) (2) (3) (4) (5) (6)

I. Riii ro truttc thoYi km thanh than

1.

2

3.

4.

5.

6

.1 Tien girl 14 hp va cac khoan nen cho vay1chong co tai san bao dam va cac khoan phai thu tir hog dung giao dich va nghiep vv kinh doanh chirng khoan Cho vay chOng khoan/cac thea than kinh to co cimg ban chat Val chirng khodn/cac thea thuan kinh t6 c6 cimg ban chat Hcrp ding mua chirng khodn c6 cam ket ban Iai/cac thea thuan kinh to c6 cimg ban chat Hep ding ban chang khodn c6 cam ket mua lai/cac thea thuan kinh to c6 cimg ban chat Hep (long cho vay mua 14, quy (cho khacb hang vay mua chirng khoan)/Cac thea thuan kinh to c6 cling ban chat

4.630.052.500 4.630.052.500

II. Riii ro qua thoi h9n thanh tosin

Thoi gian qua h#n He so rill ro Quy mo riii ro Gin tri rili ro

1

2

3

4.

0 — 15 ngay sau thtri han thanh wan, chuyen giao chting khoan 16 — 30 ngay sau th6i hp thanh town, chuyen giao cling khoan 31 — 60 ngay sau th6i han thanh todn, chuyen giao chang khoin

Tir 60 ngay tre di

16%

32%

48%

100%

-

-

-

-

-

-

-

-

12

' •-• •=s n Z —/."11

me me sum ■e um me me NM MINI MIN INN MI OM WIN OM MI ON SIMI Eli CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THLrCING VIFT NAM SO 306 BA Triti — quAn Hai BA Tnmg — thAnh ph6 Ha NOi Bao coo ty ro an town tai chinh (tiep theo)

II. BANG TINH GIA TRI RUI RO (ti'ep theo) Dan vi tinh: V7VD

III. Rai ro tang them (au c6)

Chi tiet tai tang khoan vay, tai tirng dOi tae Mire tang them Quy mo rid ro Gia tri rid ro

1

B. TONG GIA TRI RUI RO THANH TOAN (B=I + II + III) 4.630.052.500

C. Rill RO HOAT BONG (TINH TRONG VONG 12 THANG)

I. TOng chi phi hoot ding ph& sinh trong yang 12 thing 94.327.972.104

IL Clic khan giam trir khoi ding chi phi -

1. Chi phi khAu hao 4.215.807.188

2. Dkr pheng giam gia du to chUng khoan nghn han 930.600.891

3. Du phong Ohm gia du to chUng khoan clai Ilan 6.533.267.903

4. Dv phong phai thu kh6 doi -

III. TOng chi phi sau khi giam trir (III = I — II) 82.648.296.122

IV. 25% Ttmg chi phi sau khi giam trir (IV = 25% III) 20.662.074.031

V. 20% VOn phip djnh cua to chirc kinh doanh cluing khoin 60.000.000.000

C. TONG GIA TRI RUI RO HOAT BONG (C=Max {IV, V}) 60.000.000.000

D. TONG GIA TRI RI:JI RO (A+B+C) 276.132.467.214

CONG TY CO PHAN CHUNG KHOAN NGAN HANG CONG THUONG VIT NAM 306 BA Tri'eu — qu4n Hai BA Trtmg — thanh phO HA NOi Ma cio ty le an toan tai chinh (tiep theo)

I

III. BANG TONG KW CAC CHI TIEU RUI RO VA VON ICHA DUNG Don vi tinh: VND

STT Clic chi tieu Gift tri riii ro/vOn

kha dyng Ghi chti (neu c6)

1. Tting gia hi rill ro thi truing 211.502.414.714

2. T8ng gia trj rill ro thanh town 4.630.052.500

3. TOng gid trj riii ro hoot dOng 60.000.000.000

4. TOng gia trj rill ro (4=1+2+3) 276.132.467.214

5. VOn kha dung 866.863.150.709

6. TS, 1 VOn kha citing (6=5/4) 314%

Ha Neii, ngay 23 thong 01 nom 2015

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14

Trtrerng b# ph#n TOng Giant diic kiem suit nOi13# Ngtrei 10p bieu Ke toin trtrerng

e • .. CI' CONG TY

CitYPH-RN

CHUNG KHOAN

NOAH HANG 1. GONG THLION 1/

49 VItT NAM

-(4? RUN

Nguyen Thi Kim Anh Phan Hai Sam Vil An Hai inh Phtrang

I I I I I I I I I ) I I I