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NGAN HANG THU'O'NG MJ:'I CO PHAN OAU TU'vA PHAT TRIEN VI~T NAM

(Thanh I~p tsi nu'(fc CQng hoe Xa hQi ChU nghTa Vi~t Nam)

BAO CAO TAl CHINH RIENGf)A f)UQ'C KIEM TOAN

Cho narn tai chinh ket thuc ngay 31 thang 12 nam 2017

euoc I~p theo cac Chuan rnuc ke toan, che d9 ke toan ap dunq chocac to chirc tin dl,lng t9i Vi~t Nam va cac quy dinh phap Iy c6 lienquan den vi~c I~p va trinh bay bao cao tai chinh hop nhat

NGAN HANG THl1O'NG M~I CO PHAN OAU Tl1 vA PHAT TRIEN VI~T NAMThap BIDV, 35 Hanq Vai, Hoan KiemHi! N9i, CHXHCN Vi~t Nam

MVC LVC

NOI DUNG TRANG

1 - 2

3r

4 - 6 J

7 ·1..;

8-9

10 - 56

BAo cAo CLlA BAN DIEU HANH

BAo cAo KIEM ToAN DOC LApBANG CAN DOl KE ToAN

BAo cAo KET QuA HO~T DONG KINH DOANH

BAo cAo LLJUCHUYEN TIEN T~

THUYET MINH BAo cAo TAl CHiNH RIENG

NGAN HANG THl1O'NG M~I CO PHAN £)AU Tl1 vA PHAT TRIEN VI~T NAMTnap BIDV, 35 Hanq Voi, Hoan KiemHa NQi, CHXHCN Vi~t Nam

BAo cAo CUA BAN £>IEU HANH

Ban Dieu hanh Ngan hang Thlidng rnai Co phan Dau tu va Phat trien Vi~t Nam (gQi tih la "Nqanhang") d~ trlnh bao ceo nay cunq voi Bao cao tal chinh rieng cua Ngan hang cho narn tai chinh ket

thuc ngay 31 thanq 12 narn 2017.

Hoi dong Quim tri

Cac thanh vien cua HQi dong Quan tr] trong narn tai chfnh va den ngay I~p bao cao nay gom:

Ong Tran Anh Tuan

Ong Phan Duc Tu

Ong Nguyen Huy TI/a

Ong Ta NgQc Hling

Ong Tran Thanh Van

Ba Le Thi Kim Khuyen

Ba Phan Thi Chinh

Ong Nga Van Dung

Ong D~ng Xuan Sinh

Ong Nguyen Van LQc

Ong Bui Quang Tien

Ong Le Vi~t Cliang

Ban Kiem soat

Uy vi en phu trach dieu hanh heat dQng cua HQi dong Quan tr]

Uy vien -I'

Uy vien (Nghi huu theo che dQ tu' ngay 01 thanq 11 narn 2017)

Uy vien dQc I~p (Thai giCi'chirc vu tu' ngay 22 thanq 4 nam 2017)

Uy vien

Uy vien

Uy vien

Uy vien (Thai giCi'chuc Vl,l ngay 01 thang 5 nam 2017)

Uy vien (Nh~n nhi~m vl,l tu ngay 22 thang 4 nam 2017)

Uy vien dQc I~p (Nh~n nhi~m Vl,l tu ngay 22 thang 4 nam 2017)

Thanh vien chuyen trach

Cac thanh vien cua Ban Kiem soat trong nam tai chfnh va den ngay I~p bao cao nay gom:

Ba Va Bich Ha Trliong Ban Kiem soat

Ong Cao CI/ Trf

Ba Nguyen Thi Tam Thanh vien chuyen trach

Ban £)ieu himh va Ke toan tnrong

Cac thanh vien cua Ban Dieu hanh va Ke toan trliong trong nam tai chfnh va den ngay I~p bao cao

nay gom:

Ong Phan Duc Tu

Ong Quach Hung Hi~p

Ong Tran Ll,lc Lang

Ong Le Trung Thanh

Ong Tran Xuan Hoang

Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

Ph6 Tong Giam doc

1

NGAN HANG THu'O'NG M~I eo PHAN f)AU Tu'vA PHAT TRIEN VI~T NAMThap BIDV, 35 Hang VOi, Hoan KiemHa N9i, CHXHCN Vi~t Nam

BAO CAO ClIA BAN £)IEU HANH (Tiep theo)

Ban f)ieu hfmh va Ke toan tru'dng (Tiep theo)

Ong Nguyen Thien Hoang

Ong Tran Phu'dng

Ong Doan Anh Sang

Ong Le Kim Hoa

Ong Le Nqoc Lam

Ba T9 Thi Hanh

Ph6 Tong Giam doc

Ph6 Tong Giarn doc

Ph6 Tong Giarn doc

Ph6 Tong Giarn doc

Ph6 Tong Giarn doc

Ke toan trucnq

TRAeH NHI~M ellA BAN f)IEU HANH

Ban Dieu hanh Ngan hang c6 trach nhiem I~p Bao cao tal chfnh rieng phan anh m9t each trung thucva hop IV tinh hinh tal chfnh cua Ngan hang tal ngay 31 thanq 12 narn 2017cCing nhu' ket qua hoatd9n9 kinh doanh va tinh hinh luu chuven tien t~ cua Ngan hang cho narn tai chfnh ket thuc cungnqav, phu hop voi chuan rrurc ke toan, che d9 ke tcan ap dunq cho cac to chuc tin dunq tal Vi~tNam va cac quy dinh phap IV c6 lien quan den vi~c I~p va trinh bay bao cao tai chfnh. Trong vi~c I~pBao cao tai chfnh rieng nay, Ban Dieu hanh du'Q'cyeu cau phai:

• Ll/a chQn cac chfnh sach ke toan thfch hQ'pva ap dl,lng cac chfnh sach d6 m9t cach nhat quan;

• Du'a ra cac xet doan va u'oc tfnh m9t cach hc;fpIV va th~n trQng;

• Neu r5 cac nguyen tik ke toan thfch hc;fpc6 du'c;fctuan thu hay khong, c6 nhCi'ng ap dl,lng sai I~ch

trQng yeu can du'c;fccong bo va giai thfch trong Bao cao tai chfnh rieng hay khong;

• L~p Bao cao tai chfnh rieng tren cd 50' h09t d9n9 lien tl,lC tnI tru'ang hc;fp khong the cho rang

Ngan hang se tiep tl,lC h09t d9ng kinh doanh; va

• Thiet ke va thl/c hi~n h~ thong kiem soat n9i b9 m9t cach hCi'uhi~u cho ml,lC dfch I~p va trinh

bay Bao cao tai chfnh rieng hc;fpIv nham h9n che rui ro va gian I~n.

Ban Dieu hanh Ngan hang chiu trach nhi~m dam bao rang 56 ke toan du'c;fcghi chep mQt cach phuhc;fpde phan anh trung thl/c va hQ'p IV tinh hinh tai chfnh cua Ngan hang 0' bat ky thai diem nao vadam bao rang Bao cao tai chfnh rieng tuan thu chuan ml/c ke toan, che d9 ke toan ap dl,lng cho cact6 chuc tfn dl,lng t9i Vi~t Nam va cac quy dinh phap IV c6 lien quan den vi~c I~p va trinh bay bao caotai chfnh. Ban Dieu hanh cCing chiu trach nhi~m dam bao an toan cho tai san cua Ngan hang va thl/chi~n cac bi~n phap thfch hQ'pde ngan ch~n va phat hi~n cac hanh vi gian I~n va sai ph9m khac.

Ban Dieu hanh xac nh~n rang Ngan hang d§ tuan thu cac yeu cau neu tren trong vi~c I~p Bao caotai chfnh rieng.

Ha N9i, ngay 30 tMng 3 nam 2018

2

BAo cAo KIEM ToAN aQc L~P

Cong ty TNHH Oeloitte Vi~t NamTang 15, Toa nha Vinaconex,34 Lang Ha, P. Lang Ha,Q. Dong Da, Ha NQi,Vi~t NamDi~n tho;;li:+84 24 6288 3568Fax: +84 24 6288 5678Website: www.deloltte.corn/vn

Deloitte.56: m jVN1A-HN-BC

Kinh qui: Cae CodongHQidong Quim tr] va Ban ai'eu hanhNgan hang Thu'dng mal Co phan aau tu' va Phat trien Vi~t Nam

Chung tOi d§ kiem toan Bao cao tai chinh rieng kern theo cua Ngan hang Thu'dng mal Co phan Dautu va Phat trien Vi~t Nam (gQi tat la "Ngan hang"), du'<;1CI~p ngay 30 thang 3 narn 2018, tU' trang 04den trang 56, bao gam Bimg can doi ke toan tal ngay 31 thang 12 narn 2017, Bao cao ket qua heatdQng kinh doanh, Bao cao luu chuven tlen t~ cho narn tai chinh ket thuc cung ngay va Ban thuvetminh Bao cao tai chinh rieng.

Traeh nhi~m cua Ban ai'eu hanh

Ban Dieu hanh Ngan hang chiu trach nhi~m ve vi~c I~p va trlnh bay trung thl/c va h<;1pIV Bao cao taichinh rieng cua Ngan hang theo chuan ml/c ke toan, che dQ ke toan ap dl:Jng cho cac to chuc tindl:Jng t~i Vi~t Nam va cac quy dinh phap IV c6 lien quan den vi~c I~p va trlnh bay bao cao tai chinhva chiu trach nhiem ve kiem soat noi bo ma Ban Dieu hanh xac dinh la can thiet de dam bao chovi~c I~p va trlnh b'ay Bao cao tai chinh ri~ng khong c6 sai s6t trQng yeu do gian I~n ho~c nham Ian.

Traeh nhi~m eua Kiem toan vi en

Trach nhi~m cua chung toi la du'a ra V kien ve Bao cao tai chinh rieng 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 dinh ve d~o duc nghe nghi~p, I~p keho~ch va thl/c hi~n cUQc kiem toan de d~t du'<;1C51/ dam bao h<;1pIv ve vi~c li~u Bao cao tai chinhrieng cua Ngan hang c6 con sai s6t trQng 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' Ii~u va thuyet minh tren Bao cao tai chinh rieng. Cac thu tl,lC kiem toan du'<;1CII/a chQn dl/a trenxet doan cua Kiem toan vien, bao gam danh gia rui ro c6 sai s6t trQng yeu trong Bao cao tai chinhrieng do gian I~n ho~c nham Ian. Khi thl/C hi~n danh gia cac rui ro nay, Kiem toan vien d§ xem xetkiem soat nQi bQ cLla Ngan hang lien quan den vi~c I~p va trlnh bay Bao cao tai chinh rieng trungthl/C, h<;1pIV nham thiet ke cac thu tl,lC kiem toan phu h<;1pvoi tlnh hlnh thl/c te, tuy nhien khongnham ml,lc dich du'a ra V kien ve hi~u qua cua kiem soat nQi bQ cLla Ngan hang. Cong vi~c kiem toanding bao gam danh gia tinh thich h<;1pcua cac chinh sach ke toan du'<;1Cap dl,lng va tinh h<;1pIv cua 1cac u'oc tinh ke toan cua Ban Dieu hanh ding nhu' danh gia vi~c trlnh bay tong the Bao cao tai chinh •rieng.

Chung toi tin tu'ong rang cac bang chung kiem toan ma chung toi d§ thu th~p du'<;1cla day du vathich h<;1plam cd so cho V kien kiem toan cua chung toi.

Y kien eua Kiem toan vi en

.Ph6 Tong Giam docGiay chung nh~n dang kV hanh nghekiem toan sO'0036-2018-001-1

CONGTV TNHH DELOITTE VI~T NAMNgiW 30 thfmg 3 nam 2018Ha NQi, CHXHCN Vi~t Nam

Ten Deloitte dUQcdung de chi mot ho~c nhieu th;Otnhvien cua Deloitte ToucheTohmatsu Ltd. mot cong ty TNHHco tru so tai Anhva m<;lngIuoi cac hang thanh vien . m6i thanh vien 113 mot to chuc doc I~p ve m~t phap IY. Deloitte ToucheTohmatsu·Ltd.· ,(h,ay"Deloitte Toan dIU") khong cung cap djch Vl,l cho cac khach hang. Vui long xem t~i website www.deloitte.com/aboutde biet them thong tin chi tiet ve cd diu phap Iy cua Deloitte ToucheTohmatsu Ltd. va cac hang thanh vien.

3

NGAN HANG THl1O'NG M~I CO PHAN f>AU Tl1 VA PH.AT TRIEN VI~T NAM MAU B02/TCTD

Thap BIDV, 35 HEmgVoi, HOEmKiem Ban hanh theo Thong tu 56 49/2014/TT-NHNN

Ha N9i, CHXHCNViet Nam nqav 31 thanq 12 narn 2014 cua Ngan hang Nha rnroc

BANG CAN f)OI KE ToAN

T<;Iingiw 31 thfing 12nam 2017Ddn vi: Trieu VND

Thuyet So diu nam

STT CHi TIEU minh So cuoi narn (Trinh bay lal)

A TAl sAN

I. Tien m~t,vimg bac,da quy 5 7.657.329 6.953.737

II. Tien gLti tii;'i Ngan hang Nha nu'oc ("NHNN") 6 26.689.038 34.967.412

III. Tien gU'i tii;'i cacTCTD khacva cho vay cac 7 126.900.005 67.473.403

TCTD khac1. Tien gU'ital TCTD khac 85.538.175 44.293.700

2. Cho vay cac TCTDkhac 41.421.170 23.286.783 '::::

3. Dl/ phonq rul ro tien gU'itai cac TCTDkhac va cho 8 (59.340) (107.080);>

'"vay cacTCTD khac '.l

IV. Chung khoan kinh doanh 9 8.289.797 9.476.852\\

1. Chung khoan kinh doanh 8.289.797 9.476.852 TI

V. Cac cong CI:I tid chinh phai sinh va cactai,~

10 150.122 ./

san tai chinh khac \'1;;:::.

VI. Cho vay khach hang 823.985.711 700.673.416

1. Cho vay khach hang 11 834.435.199 710.084.584

2. Dl/ phonq rui ro cho vay khach hang 12 (10.449.488 ) (9.411.168)

VII. Chung khoan diu tu' 13 145.022.963 143.690.843

1. Chung khoan dau tu s3n sang de ban 117.580.043 113.297.919

2. Chung khoan dau tu' giG'den ngay dao han 37.417.911 36.430.028

3. Dl/ phonq rui ro chung khoan dau tu' (9.974.991) (6.037.104)

VIII. Gop von, diu tu'dai hii;'n 14 7.934.793 8.239.191

1. Dau tu'vao cong ty con 14.1 5.759.534 4.465.068

2. Von gop lien doanh 14.2 1.970.143 3.277.091 13. Dau tu' vao cong ty lien ket 14.3 244.207 424.813

4. Gop von, dau tu' dai h9n khac 193.471 345.724 ,A~5. Dl/ phong giam gia dau tu' dai h9n 14.4 (232.562) (273.505) 0

IX. Tai san co dinh 15 9.414.973 9.582.207

1. Tai san co dinh hG'uhlnh 15.1 4.971.030 5.022.696

a. Nguyen gia tai san c6rJjnh 9.448.077 8.930.455

b. Hao man tai san c6rJjnh (4.477.047) (3.907.759)

2. Tai san co dinh thue tai chinh 15.2 210.697 254.821

a. Nguyen gia tai san c6rJjnh 399.013 412.026

b. Hao man tai san c6rJjnh (188.316) (157.205)

3. Tai san co dinh vo hlnh 15.3 4.233.246 4.304.690

a. Nguyen gia tai san c6rJjnh 5.282.570 5.179.645

b. Hao man tai san c6rJjnh (1.049.324) (874.955)

x. Tisi sim Co khac 16 16.758.859 15.640.979

1. Cac khoan phai thu 6.575.364 5.205.439

2. Cac khoan lai, phi phai thu 8.427.867 8.722.470

3. Tai san co khac 2.127.866 2.085.447

4. Dl/ phong rUi ro cho cac tai san Co n9i bang khac (372.238) (372.377)

TONG TAl sAN 1.172.803.590 996.698.040

Ck thuyet minh kem theo ta mQt bQ ph?Jnhc;fpthanh eva Baa caa tai chfnh rieng nay

4

NGAN HANG THUO'NG MAl CO PHAN f>AU TU vA PHAT TRIEN VI~T NAM MAU B02jTCTDThap BIDV, 35 Hang VOi, Hoan Kiem Ban hanh theo Thong tu 5649/2014/TT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oe

SANG CAN DOl KE TOAN (Tiep theo)

Tei ngElY31 thang 12nsm 2017

Dan vi: Trieu VND

Thuyet So dau nam

STT CHi TIEU minh So cuoi narn (Trinh bay lai)

B. NO' PHAI TRA vA VON CHU saHO'U

I. Cac khoan nc;1Chinh phu va NHNN 17 76.479.771 43.391.932

II. Tien gU'iva vay cacTCTD khac 18 86.710.585 90.463.065

1. Ti'en gUi cua cacTCTD khac 25.876.838 31.259.527

2. Vay cac TCTD khac 60.833.747 59.203.538

III. Tien gU'i cua khach hang 19 844.831.147 723.673.797

IV. Von tai trc;1,uy thac dau tu', cho vay TCTD 20 11.722.727 11.361.960

chju rui ro

V. Phat hanh giay to co gia 21 83.738.429 66.642.041

VI. Cac cong cI:J tal chinh phal sinh va cac khoan 10 103.320

nc;1tai chinh khac

VII. cackhoan nc;1khac 22 24.936.898 19.234.672

1. Cackhoan lai, phi phai tra 16.846.000 13.368.636

2. Cac khoan phai tra va eeng n9' khac 8.090.898 5.866.036

TONG NO' PHAI TRP. 1.128.419.557 954.870.787

VIII. Von va cacquy --Q'1. Von cua Ngan hang 24 34.217.459 34.217.459

VO'ndieu I? 34.187.153 34.187.1536t

Th?ng du vO'neoph'fmNh

30.306 30.306 :l2. Quy cua Ngan hang 24 4.275.315 3.335.125

~l3. L9'i nhuan chua phan phoi 24 5.891.259 4.274.669 ..._

~TONG VON CHU sa HO'U 44.384.033 41.827.253

TONG NO' PHAI TRP.vA VON CHU sa HO'U 1.172.803.590 996.698.040

c:k thuyet minh kem theo la m9t b9 ph?n hc;fPthanh eva Bao eao tai ehfnh rieng nay

5

NGAN HANG THUO'NG M~I CO PHAN OAU TU vA PHAT TRIEN VI~T NAM MAu B02/TCTDThap BIDV, 35 Himg VOi, Hoan Kiem Ban hanh thea Thong tu' 55 49/20 14/TT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oe

BANG CAN eOI KE ToAN (Tiep theo)

T<;1ingi:w 31 tMng 12nam 2017

£)dn vi: tneo VND

cAc CHi TIEU NGoAI BANG CAN 001 KE ToAN

STT cat TIEU

1. Baa lanh vay von

2. Cam ket giao dich hoi deal

a. Cam kef mua ngo<;1it~

b. Cam ke't ban nqoet t?

3. Cam ket trong nqhlep vu LIC

4. Bao lanh khac

5. Cam ket khac

Thuyetminh

So dau namSo cuoi nam (Trinh bay I.,i)

1.620.144 1.004.168

4.032.826 1.613.485

1.036.883 1.415.531

2.995.943 197.954

62.631.790 58.954.823 ~.\

129.481.259 111.475.092

)~9.571.519 11.642.916~~

38

38

38

38

Ngu'ai I~p Ngu'ai phe duy~t

(

Tran Xuan HoangPh6 Tong Giam doc(Thea Thu' Uy quven 558629/Q£)-BIDV ngay 26 thanq10 narn 2016 cua Tong Giarnd5e)

Vu'dng Th] Thanh HoaTru'dng phongBan Ketoan

Tc;t Thi HanhKe toan Tru'dng

NgiW 30 thenq 3 nam 2018

Cec thuyet minh kem theo fa mot b9 ph~n h9P thent: cue BfJO dJO tai ehfnh rieng nEW

6

NGAN HANG THU'ONG M~I CO PHAN t>AU TU'VA PHAT TRIEN VI~T NAM MAu B03/TCTDThap BIDV, 35 Hanq Voi, H021nKiem Ban hanh theo Thong tu' 56 49/20 14/TI-NHNNHa N9i, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 eua Ngan hang Nha nu'oe

BAo cAo KET QuA HO~T f)QNG KINH DOANH

Cho nam tai ehfnh ket thuc ngay 31 thimg 12nam 2017

Ddn vi: Trieu VND

Nam nayNam tn/oc

(Trinh bay I~i)

76.014.568 61.544.141

(46.395.374) (38.975.934)

29.619.194 22.568.207

3.950.336 3.091.582

(1.510.903) (988.595)2.439.433 2.102.987

611.332 532.631

369.176 388.751

325.162 422.961

694.338 811.712

4.504.210 3.675.049

(1.305.613) (1.878.943)

3.198.597 1.796.106

1.084.376 1.250.778

37.647.270 29.062.421

(7.903.003) (7.035.453)

(837.150) (819.385)

(5.096.044) (4.869.851)

(13.836.197) (12.724.689)

23.811.073 16.337.732

(15.646.545) (8.883.616)

8.164.528 7.454.116

(1.571.363) (1.420.500)(1.571.363) (1.420.500)

6.593.165 6.033.616

STT CHi TlEUThuyetminh

1. Thu nhap lai va cac khoan thu nhap tu'dng tu 25

2. Chi phi lai va cacchi phi tu'dng tu 26

I Thu nh~p lai thu'an

3. Thu nhap tir hoat oQng dich vu

4. Chi phi heat oQng djch vI,!

II Ui thuan tLt hoat dQng djch VI,! 27

III Lai thuan tLt hoat dQng kinh doanh vang va 28ngo~i hoi

IV Lai thuan tLt mua ban chung khoan kinh 29.1doanh

V Ui thuan tLt mua ban chung khoan dau tu' 29.2

Lai thuan tLt mua ban chung khoan

5. Thu nhap tLr heat oQng khac

6. Chi phi tu' hoat oQng khac

VI Ui thuan tLt hoat dQng khac

VII Thu nh~p tLt gop von, mua co ph'an

Tong thu nh~p hoat dQng

7. Chi phi nhan vien

8. Chi phi khau hac va khau trLr

9. Chi phi hO<;ltoQng khae

VIII Tong chi phi ho~t dQng

30

31

32

IX Lc;1inhu~n thuan tLt ho~t dQng kinh doanhtru'oc chi phi d.....phong rui ro tin dl,!ng

X Chi phi d.....phong rui ro tin dl,!ng 8, 12,13.6

XI Tonglc;1inhu~ntru'octhue

10. Chi phi thue TNDN hi~n hanh

XII Chi phi thue TNDN

XIII Lc;1inhu~n sau thue

33

/(

Ngu'oi I~p

Vu'dng Thi Thanh HoaTru'ong phongBan Ketolm

1:.ii!!!.U!~II;\~lfJUa ng~~r&!~fii",~iam doc

(Theo~Thu' Uy quyen 568629/QD-BIDV ngay 26 thang 10nam 2016 eua Tong Giam ooe)Ngay 30 thiIng 3 nam 2018

Ck thuye't minh kem theo fa m¢t b¢ phfm hc;fpthanh eva Bao eao tai ehfnh rieng nay

7

NGAN HANG THUO'NG MAl CO PHAN f>AU TU vA PHAT TRIEN VIET NAM MAu B04/TCTDThap BIDV, 35 Hang VOi, Hoan Kiem Ban hanh theo Thong tu so 49/2014/TT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 cua Ngan hang Nha nu'ac

sAo cAo uru CHUYEN TIEN T~

Cho nam tai chfnh ket thuc ngay 31 thenq12nam 2017

Ddn vi: Tri~u VND

ThuyetNam nay

Nam tn/acminh (Trinh bay lal)

uru CHUYEN TIEN Tlt HO~T £)QNG KINH DOANH

Thu nhap liii va cac khoan thu nhap tu'dng tu nhan cM;lc 76.309.171 62.005.386

Chi phi liii va cac chi phi tu'dng tu dii tra (42.918.010) (35.080.157)

Thu nhap tir hoat d9n9 dich vl,l nhan du'c;lc 2.439.433 2.102.987

Chenh lech so tien thuc thu tir heat d9ng kinh doanh nqcai1.317.441 1.445.246

t~, yang bac, chirnq khcan

Chi heat d9ng khac (299.157) (782.655)

Tien thu cac khoan nc;ldii duoc xu Iy x6a, bu dap bang3.516.472 2.577.041

nguon du' phonq rui ro

Tien chi tra cho nhan vien va heat d9ng quan Iy cong vu (12.714.618) (11.698.429)

Tien thue thu nhap doanh nqhiep thuc n9P trong nam 33 (1.412.263) (1.539.122)

Lu'u chuyen tfen thuan tu ho~t dQng kinh doanh tru'ac26.238.469 19.030.297

nhung thay doi ve tai sfm va von Iu'u dQng

Nhilng thay do; ve ta; san ho~td9n9

(Tang) cac khoan tien, yang gui va cho yay cac TCTD khac (20.106.145) (3.493.958)

(Tang) cac khoan ve kinh doanh chung khoan (2.382.952) (28.038.535)

(Tang)/Giam cac cong CI,I tai chfnh phai sinh va cac tai(253.442) 205.202

san/cong nc;ltai chfnh khac

(Tang) cac khoan cho yay khach hang (124.350.615) (113.940.901)~,.

(Giam) nguon dl/ phong de bu dap ton that cac khoan nc;l 8, 12,'-:

(10.729.849) (2.895.054)Y

xau, trai phieu doanh nghi~p va trai phieu d~c bi~t 13.6 ) HI

(Giam) nguon dl/ phong de tat toan so du' nc;ldii ban cho12 (141.194)

-eVAMC V1y(Tang) khac ve tai san hO<;ltd9n9 (841.992) (397.251) ~....

~

Nhilng thay do; ve cong mj ho~td9n9

Tang/(Giam) cac khoan nc;lChfnh phu va NHNN 3.506.754 (23.992.602)

(Giam)/Tang cac khoan tien gui, tien yay cac TCTD khac (3.752.480) 11.482.426

Tang tien gU'icua khach hang (bao gom ca KBNN) 150.738.435 179.183.532

Tang phat hanh giay to' c6 gia (ngo<;litru giay to' c6 gia phat17.096.388 1.090.140

hanh du'c;lctfnh vao hO<;ltd9n9 tai chfnh)

Tang/(Giam) cac nguon von tai trc;l, uy thac dau tu', cho yay360.767 (23.933.288)

ma TCTD ch!u rUi ro

Tang/(Giam) khac ve cong nc;lhO<;ltd9ng 84.648 (634.211)

Chi tU' quy eua to ehuc tin dl,lng 24 (588) (440)

Lu'u chuyen tien thuan tU ho~t dQng kinh doanh 35.607.398 13.524.163

Ck thuye't minh kem theo fa mqt bq ph~n h<;fpthanh cua Bao cao tai chfnh rieng nay

8

NGAN HANG THu'ONG M~I CO PHAN DAU Tu'VA PHAT TRIEN VI~T NAM MAu B04/TCTDThap BIDV, 35 Hang VOi, Hoan Kiem Ban hanh theo Thong tu' so 49/2014/TI-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 ella Ngan hang Nha nu'oe

BAo cAo uru CHUYEN TIEN Te (Tiep thea)

Cho nam tst chfnh ke't ttusc ngay 31 thimg 12nam 2017

Thuyetminh

LU'U CHUYEN TIEN TU' HO~T f>QNG f>AU TU'

Mua sam tai san co djnh

Tien thu tu' thanh Iy, nhu'9'ngban TSCf)

Tien chi tU' thanh Iy, nhu'9'ngban TSCf)

Tien thu dau tu', g6p von vao cac don vj khac

Tien chi dau tu, gop von vao cac den vj khac

Tien thu co nrc va 19'inhuan du'qc chia tu cac khoan dau tu, 31gop von dai han

Luu ehuyen Hen thuan tU' hoat dQng dau tu

LU'U CHUYEN TIEN Til HO~T f>QNG TAl CHiNH

Co nrc tra cho co dong, 19'inhuan da chia 24

t.uu ehuyen tien thuan tU' hoat dQng tai ehinh

Lliu chuyen tien thuan trong narn

Tien va cac khoan tlidng dlidng tien dau narn

Tien va cac khoan tlidng dlidng tien euoi nam 34

Ngu'ai I~p Ngu'ai phe duy~t

T~ Thi H~nhKe totm Tru'ong

Vu'ong Thi Thanh HoaTru'ong phongBan Ke tot'"

Ngay 30 thang 3 nam 2018

Don vi: Trieu VND

Nam trlioeNam nay (Trinh bay lal)

(1.248.061) (1.912.470)

7.491 10.172

(6.196) (3.981)

1.325.491 955.611

(223.907)

328.820 356.064

183.638 (594.604)

(2.393.101) (2.905.908)

(2.393.101) (2.905.908)

33.397.935 10.023.651

65.472.849 55.449.198

98.870.784 65.472.849

9

C3C thuye't minh kem theo fa m9t b9 ph?n hc;fptMnh cua BiJOcao tai chfnh rieng nay

NGAN HANG THU'O'NG MAl CO PHAN f)AU TU' vA PHAT TRIEN VIET NAM MAU BOS/TCTDThap BIDV, 35 Himg Voi, Hoan Kiem Ban hanh theo Thong tu' so 49/2014/TT-NHNNHa NQi, CHXHCN Vi~t Nam ngay 31 thang 12 nam 2014 eua Ng21nhang Nha nu'oe

THUYET MINH BAo cAo TAl cHINH RIENGCec thuyet minh nay fa mot b9 ph~n hap thent: va can duoc doc oang thai voi beo ceo tst chlnhrienq kern thea

1. THONG TIN KHAI QuAT VE NGAN HANG

Thanh I~p va hoat dQng

Ngan hang Thu'dng mal Co phIIn Dau tu va Phat trien Vi~t Nam (sau day qoi tat la "BIDV"noac "Ngan hang") duoc thanh I~p theo Giay phep Thanh I~p va HOC;ltdQng so 84/GP-NHNNngay 23 thanq 4 narn 2012 do Ngan hang Nha rnroc Vi~t Nam dip (da duoc suadoi theoQuyet d!nh so 2021/QD-NHNN ngay 13 thanq 10 narn 2015 va Quyet dinh so 173/QD-NHNNngay 18 thanq 02 narn 2016) va Giay chimq nhan Dang ky Doanh nqhiep so 0100150619,dang ky thay doi Ian thu' 23 do So Ke hoach va Dau tu' Thanh pho Ha NQi cap vao ngay 24

thang 10 nam 2016.

Ngan hang duoc thanh I~p nharn thl/C hi~n cac hOC;ltdQng ngan hang theo Dieu 4, Giay phepThanh I~p va HOC;ltdQng so 84/GP-NHNN (da du'<;1CsU'a doi theo Quyet d!nh so 2021/QD-NHNN ngay 13 thang 10 nam 2015 va Quyet d!nh so 173/QD-NHNN ngay 18 thang 02 nam2016) va Giay chung nh~n Dang ky Doanh nghi~p thay doi Ian thu 23 do So Ke hOC;lchvaDau tu'Thanh pho Ha NQi cap ngay 24 thang 10 nam 2016 bao gom nh~n tien gU'i khong kyhC;ln,tien gU'i c6 ky hC;ln,tien gU'i tiet ki~m va cae IOC;litien gU'i khac; phat hanh chung chi tiengU'i, ky phieu, tin phieu, trai phieu de huy dQng von trong nu'oc va nu'oc ngoai; cap tin dl,lng;mo tai khoim thanh toan cho khach hang; cung lr'ng cae phu'ong ti~n thanh toan; cung lr'ngcae d!eh Vl,l thanh toan; vay von eua Ngan hang Nha nu'oc du'oi hlnh thlr'c tai cap von; vayvon cua to chlr'e tin dl,mg, to chlr'c tai ehinh trong nu'oc va nu'oe ngoai; mo tai khoim; to chlr'Cva tham gia h~ thong thanh toan; g6p von, mua co ph'an cua doanh nghi~p va to chlr'c tindl,lng khac; tham gia dau thau tin phieu Kho bC;lC,mua, ban eong cl,l chuyen nhu'<;1ng,traiphieu Chinh phu, tin phieu Kho bC;lC,tin phieu Ngan hang Nha nu'oc va cac giay to c6 gia khactren th! tru'ong tien t~; kinh doanh, cung lr'ng d!eh Vl,l ngoC;lihoi va san pham phai sinh ve tygia, lai suat, ngoC;lihoi, tien t~ va tai san tai chinh khac; uy thae, nh~n uy thac, dC;liIy trongITnh vl/c lien quan den hOC;ltdQng ngan hang, kinh doanh bao hiem, quan Iy tai san; hOC;ltdQng mua n<;1;cac hOC;ltdQng kinh doanh khac eua ngan hang thu'ong mC;liva cac hOC;ltdQngkinh doanh khac du'<;1cNgan hang Nha nu'oc Vi~t Nam (du'<;1CgQi la "NHNN") chap thu~n theo

quy d!nh eua phap lu~t.

/

1\

Von dieu I~

TC;lingay 31 thang 12 nam 2017, so von dieu I~ cua Ngan hang la 34.187.153 tri~u dong,trong d6 phan von Nha nu'oe la 32.573.242 tri~u dong va von cua nha dau tu' ben ngoaithong qua phat hanh co phieu la 1.613.911 tri~u dong.

M~ngluoiho~tdQng

Ngan hang c6 trl,l so ehinh d~t tC;liThap BIDV, 35 Hang VOi, Qu~n Hoan Kiem, Thanh pho HaNQi, Vi~t Nam. Ngan hang da phat trien mC;lngIu'oi truyen thong va hi~n dC;lirQng khap, phukin 63 tinh thanh pho trong ca nu'oc va la mQt trong ba (03) ngan hang thu'dng mC;lic6 mC;lngIu'oi rQng nhat Vi~t Nam. Tong so diem mC;lngIu'oi cua Ngan hang den ngay 31 thang 12 nam2017 la mQt tram chin mu'di (190) chi nhanh trong nu'oc, mQt (01) chi nhanh nu'oc ngoai vatam tram nam mu'oi tu' (854) phong giao d!ch.

Nhim vien

Tong so can bQ cong nhan vien eua Ngan hang tC;lingay 31 thang 12 nam 2017 la 22.968ngu'oi (tC;lingay 31 thang 12 nam 2016 la 23.604 ngu'oi).

10

NGAN HANG THUO'NG MAl CO PHAN OAU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu s6BOSjTCTD

Cong ty con

Tai nqav 31 thanq 12 narn 2017, Ngan hang co rnuoi (11) eong ty con nhu sau:

Quyet dinh thanh I~pjLinh vue Ty I~ so

SIT Ten eong ty hoat huu cuaGiay phep hoat dQng so

dQng Ngan himg

1 Cong ty TNHH Quan Iy 0101196750 ngay 12 thang 01 Tai ehfnh/ 100,00%

NQ' va Khai thac Tai nam 2011 cua So Ke hoach va Ngan

san BIDV ("BAMC") Dau tu' thanh pho Ha N9i hang

2 Cong ty Co phan l11/GP-UBCK nqav 31 thanq 12 Th] tru'ong 88,12%

Chung khoan BIDV nam 2010 cua Uy ban Chung von

("BSC") khoan Nha nuoc

3 Tong Cong ty Co phen 11/GPDC16/KDBH ngay 06 Bao hiem 51,00%

Bao hiem BIDV ("BIC") thane 01 narn 2016 cua B9 Taichinh

4 Cong ty TNHH BIDV 39283570-000-04-08-8 cap Ian Tal chinh 100,00%

Quoe te ("BIDVI") dau ngay 17 thanq 4 narn 2008ti;li Hong Kong va Giay chung

nh~n Dau tu' so 111/BKH-DTRNN ngay 20 thanq 3 narn2008 eua B9 Ke hOi;leh va Dautu, Giay phep kinh doanh daduoc gia han den ngay 17 thanq4 narn 2020

5 Cong ty Lien doanh 077-08/DT ngay 19 thanq 6 Bao hiem 33,15%

Bao hiem Lao Vi~t narn 2008 do B9 Ke hoach Dau("LVI") (*) tu' eua nu'oe C9n9 hoa dan ehu

nhan dan Lao cap va GiayChung nh~n dau tu' ra nuocnqoai so 146/BKH/DTRNN ngay19 thang 6 nam 2008 do B9 KehOi;lehva Dau tu' cap

6 Cong ty Co phan 45/UBCK-GPHDKD ngay 28 Th! tru'ong 60,00%

Chung khoan MHB thang 12 nam 2006 eua Uy ban von

("MHBS") Chung khoan Nha nu'oe

7 Cong ty TNHH Dau tu' 0105094855 ngay 31 thang 12 Tai ehfnh 100,00%

Phat trien Quoe te nam 2010 eua So Ke hOi;lehva("lIDC") Dau tu'Thanh pho Ha N9i

8 Cong ty TNHH Dau tu' 5948/09E ngay 02 thang 7 nam Tai ehfnh 100,00%

va Phat trien 2009 eua B9 Thu'dng mi;li

Campuehia ("IDCC") (*) Campuehia

9 Ngan hang Dau tu' va B7.09.148 ngay 14 thang 8 Ngan 98,50%

Phat trien Campuehia nam 2009 eua Ngan hang Quoe hang

("BIDC") (*) gia Campuehia

10 Ngan hang Lien doanh Giay phep dau tu' nu'oe ngoai so Ngan hang 65,00%

Lao Vi~t ("LVB") 985-326 ngay 10 thang 6 nam1999 va ban sua doi gan nhat so004-15/KH/DT4 ngay 24 thang8 nam 2015 do B9 ke hOi;lehDi3utu' eua CHDCND UIO cap

11 Cong ty Cho thue Tai 0100777569, dang ky thay doi Cho thue 50,00%

ehfnh TNHH BIDV - Ian thu 13 ngay 19 thang 5 nam Tai ehfnh

SuMi TRUST ("BSL") 2017 eua So Ke hOi;leh va Dau(**) tu'thanh pho Ho Chf Minh

11

NGAN HANG THu'O'NG MAl CO PHAN DAU Tu'vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHiNH RIENG (Tiep theo) . MAU 56 BOSjTCTD

(*) So hiiu qian tiep qua cong ty con.

(**) B5L duoc thanh I~p tren co so chuven doi hlnh thuc phap Iy cua Cong ty Cho thueTai chinh TNHH M9t thanh vien Ngan h2lng TMCP Dau tu va Phat trien Vi~t Nam va Nganhang van nam quven kiern soat theo chuan rnuc ke toan va cac quy dinh hien hanh cua

Ngan hang Nha nuoc Vi~t Nam.

Cong ty lien ket

Tai ngay 31 thanq 12 narn 2017, Ngan hang co mot (01) cong ty lien ket nhu' sau:

STT Ten eong ty Quyet dinh thanh I~p Linh vue Ty I~ Ofohoat so hii'udQng cua Ngan

hang

1 Cong ty Co phan Cho 0102384108 nqav 03 thanq 11 narn Mua va 18,52%

thue may bay Vi~t 2016 cua So Ke hoach va Dau tu' cho thue

INam ("VALC") Thanh pho Ha N9i may bay

Cong ty lien doanh

Ta: ngay 31 thanq 12 nam 2017, Ngan hang co narn (03) cong ty lien doanh nhu sau:

Quyet djnh thanh I~pj GiayLinh vl/e Ty I~ so

STT Ten eong ty ho~t hii'u euaphep ho~t dQng dQng Ngan hang

1 Ngan hang Uen doanh 0102100878 ngay 05 thang 8 Tai chinh/ 50,00%Vi~t Nga ("VRB") nam 2013 cua So Ke ho~ch va Ngan hang

Dau tLf Thanh pho Ha N9i

2 Cong ty Uen doanh 2523/GP ngay 02 thang 11 nam Xay dl/ng, 55,00%

Thap BIDV ("BIDV 2005 cua B9 Ke ho~ch va Dau tLf v~n hanhTower") va quan Iy

khoi vanphong lamviec

3 Cong ty TNHH Bao 72/GP-KDBH ngay 21 thang 7 Bao hiem 35,00%hiem Nhan th9 BIDV nam 2014 cua B9 Tai chinhMetlife

2. cO' soL~P BAo cAo TAl CHiNH RIENG vA NAM TAl CHiNH

Cd so I~p bao eao tai ehinh rieng

Bao cao tai chinh rieng kem theo dLfqctrinh bay bang Dong Vi~t Nam (VND), theo nguyen tacgia goc, phu h<;lpvoi chuan ml/c ke toan, che d9 ke toan ap dl,Jngcho cac to chuc tin dl,lngt~i Vi~t Nam va cac quy d\nh phap Iy co lien quan den vi~c I~p va trinh bay bao cao taichinh. Tuy nhien, do quy mo ho~t d9ng cua Ngan hang rat lon, cho ml,lc dich I~p cac bao caotai chinh rieng nay, cac so li~u dLfqc lam tron den hang tri~u va trinh bay theo don v\ tri~uVND. Vi~c trinh bay nay khong anh hLfong tr9ng yeu den bao cao tai chinh rieng ve tlnh hlnhtai chinh, ket qua ho~t d9ng kinh doanh ding nhLf tlnh hlnh ILfu chuyen tien t~ cua Nganhang. Rieng doi voi chi tieu ve so ILf<;lngco phieu, Ngan hang thl/C hi~n trinh bay so li~u den

h~mgdon v\ nhu' trong Thuyet minh so 24.

Bao cao tai chinh rieng kem theo khong nham phan anh tlnh hlnh tai chinh, ket qua ho~td9ng kinh doanh va tlnh hlnh ILfu chuyen tien t~ theo cac nguyen tac va thong I~ ke toan

dLf<;lCchap nh~n chung t~i cac nLfoc khac ngoai Vi~t Nam.

Nam tai ehinh

Nam tai chinh cua Ngan hang bat dau tU' ngay 01 thang 01 va ket thuc vao ngay 31 thang12.

12

NGAN HANG THu'O'NG MAl CO PHAN OAU Tu'vA PHAT TRIE'N VIET NAMTHUVET MINH BAo cAo TAl cHINH RIENG (Tiep theo) . MAu s6 BOS/TCTD

3. THONG Tu' OA BAN HANH NHu'NG CHu'A CO HI~U LVC

Ngay 29 thanq 12 narn 2017, Ngan hang Nha ruroc Viet Nam da ban hanh Thong tu so22/2017/TT-NHNN sua dOi, bo sung mot so dieu cua h~ thong tai khoan ke toan cac to chirctin dunq ban hanh kern theo Quyet djnh so 479/2004/QD-NHNN ngay 29 thang 4 narn 2004va che do bao cao tai ehinh doi vel cac to chirc tin dunq ban hanh kern theo Quyet djnh so16/2007/QD-NHNN ngay 18 thanq 4 narn 2007 cua Thong doc Ngan hang Nha nuoc. Thong turnci co hieu luc thi hanh nr nqav 01 thanq 4 nam 2018. Ban dieu hanh Nqan hang dang xemxet anh hu'ang cua viec ap dunq thong tu mol den bao cao tai chinh rieng trong tuonq lai.

4. TOM TAT cAc CHINH sAcH KE ToAN CHU VEU

Sau day la cac chinh sach ke toan chu yeu duoc Ngan hang ap dunq trong viec I~p bao eao taiehinh rieng:

u'oe tinh ke toan

Vi~e I~p bao eao tai ehinh rieng tuan thu theo ehuan ml/e ke toan, ehe do ke toan ap dl:lngcho cae to ehue tin dl,Jngti;li Vi~t Nam va cae quy dinh phap Iy co lien quan den vi~e I~p vatrlnh bay bao cao tai ehinh yeu eau Ban Dieu hanh phai co nhO'ng u'oe tinh va gia dinh anhhu'ang den so li~u bao eao ve cae khoan eong n<;j,tai san va vi~e trlnh bay cae khoan eongn<;jva tai san tiem tang ti;li ngay I~p Bao eao tai ehinh rieng cLing nhu' cae so li~u bao eao vedoanh thu va chi phi trong suot nam tai ehinh. M~e du cae u'oe tinh ke toan du'<;jeI~p bangtat ea sl/ hieu biet eua Ban Dieu hanh, so thl/e te phat sinh co the khae voi cae u'oe tfnh, gia

dinh d~t ra.

Ngo~i t~

Theo h~ thong ke toan eua Ngan hang, tat ea cae nghi~p Vl,l phat sinh eua Ngan hang du'<;jehi;leh toan theo nguyen t~. Ti;li thai diem I~p bao eao, tai san va n<;jphai tra co nguon goengoi;li t~ du'<;jequy dOi sang VND theo tv gia trung tam do la My do NHNN eong bo va tv giamua ehuyen khoan eua Ngan hang doi voi cae ngoi;li t~ khae ti;li ngay I~p bang can doi ketoano Cae khoan thu nh~p va chi phi bang ngoi;li t~ eua Ngan hang du'<;jequy doi ra VND theotv gia vao ngay phat sinh giao dich. Ti;li thai diem euoi nam, chenh I~eh tv gia do danh giali;li cae tai san va n<;jphai tra bang ngoi;li t~ sang VND du'<;jeghi nh~n vao khoan ml,le "Lai/(Io)thuan tu hOi;lt dong kinh doanh vang va ngoi;li hoi" tren bao eao ket qua hOi;lt dong kinhdoanh.

Cae h<1pdong phai sinh tien t~

Cae ht;Jp dong ky h€ln va hoan do; tien t~

Doi voi cae h<;jpdong kV hi;ln va hoan doi tien t~, ehenh I~eh giO'a gia tri VND cua so Iu'<;jngngoi;li t~ cam ket mua/ban tinh theo tv gia ky hi;ln va tv gia giao ngay ti;li ngay hi~u Il/e euah<;jpdong du'<;jeghi nh~n ngay ti;li ngay hi~u Il/e eua h<;jpdong ti;li khoan ml,le "Cac khoan lai,phi phai thu" ho~e "Cae khoan lai, phi phai tra" tren bang can doi ke toano Chenh I~eh naysau do du'<;jephan bo tuyen tinh vao khoan ml,le "Lai/(Lo) thuan tu hOi;lt dong kinh doanhvang va ngoi;li hoi" trong suot ky hi;ln eua h<;jpdong. Ti;li thai diem I~p bao eao tai chinhrieng, cam ket theo cae hQ'pdong ky hi;ln du'<;jedanh gia li;li theo tv gia trung tam do la Mydo NHNN eeng bo va tv gia mua ehuyen khoan eua Ngan hang voi cae ngoi;li t~ khae. Ti;li thaidiem euoi nam, ehenh I~eh tv gia do danh gia li;li so du' ngoi;li t~ eua cae hQ'pdong ky hi;lndu'<;jehi;leh toan vao khoan ml,le "Lai/(L6) thuan tu hOi;lt dong kinh doanh vang va ngoi;li hoi"tren bao eao ket qua hOi;ltdong kinh doanh.

13

NGAN HANG THUO'NG MAl CO PHAN OAU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu 56 BOS/TCTO

Gia tr] cam ket trong cac hop dong hoan doi lai suat mot dong tien khong duoc ghi nhantren banq can doi ke toano Doi voi cac hop dong hoan doi lai suat hai dong tien co hoan doigoc dau ky, gia tr] cac cam ket duoc ghi nhan tren banq can doi ke toano Cac khoan thunhap va chi phi phat sinh tu' cac anh huang lai suat duc;Jcghi nhan theo nguyen tik du thu,du' chi. Doi voi cac hop dong hoan doi lai suat hai dong tien khong hoan doi goc dau ky, giatr] cac cam ket chi duoc ghi nhan tren bang can doi ke toan tal ngay hoan doi goc. Cackhoan thu nhap/ch] phi phat sinh tu' cac anh huang lai suat duc;Jcghi nh~n theo nguyen tik

dl/ thu, dl/ chi.

Ooanh thu va chi phi

Thu nh~p va chi phi lai

Doanh thu W lai cho yay va chi phi tra Iai yay duc;Jcghi nh~n trong bao cao ket qua ho<;!tdQng kinh doanh tren cd so dl/ thu, dl/ chi. Theo Thong tu so 02/2013/TT-NHNN ngay 21thang 01 nam 2013 ("Thong tu 02") cua Ngan hang Nha nuoc quy dinh ve phan lo<;!itai sanCo, muc trfch, phudng phap trfch I~p dl/ phong rui ro va vi~c su dl,Jng dl/ phong de xu Iy ruiro trong ho<;!t dQng cua to chuc tin dl,Jng, chi nhanh Ngan himg nuoc ngoai do Thong docNgan hang Nha nuoc Vi~t Nam ban hanh va Thong tu so 09/2014/TT-NHNN ngay 18 thang 3nam 2014 cua Ngan hang Nha nuoc ("Thong tu 09") ve vi~c sua doi, bo sung mQt so dieucua Thong tu 02, lai dl/ thu phat sinh tu- cac khoan cho yay phan lo<;!itu- nhom 2 den nhom 5se khong duc;Jcghi nh~n vao bao cao ket qua ho<;!t dQng kinh doanh. Lai dl/ thu cua cackhoan nc;Jnay duc;Jcchuyen ra theo d6i a tai khoan ngo<;!ibang va duc;JCghi nh~n vao bao caoket qua ho<;!tdQng kinh doanh khi Ngan hang thl/c nh~n.

Doanh thu lai va chi phi lai cua cac khoan chung khoan dau tu duc;Jch<;!chtoan theo nguyentik dl/ thu, dl/ chi. Doi vOi cac khoan lai dl/ thu phat sinh tu- cac khoan chung khoan dau tubi qua h<;!nse khong duc;Jch<;!chtoan vao bao cao ket qua ho<;!tdQng kinh doanh trong namva cac khoan dl/ thu nay dU9C chuyen ra theo d6i a tai khoan ngo<;!ibang va duc;JCghi nh~nvao bao cao ket qua ho<;!tdQng kinh doanh khi Ngan hang thl/c nh~n.

Thu nh~p tit phi djch vv va hoa hong

Ghi nh~n cotU'c va Igi nhu~n du'gc chia

Cac khoan thu nh~p tu- phi dich Vl,l va hoa hong duc;Jch<;!chtoan tren Cd so dl/ thu.

Co Wc nh~n duc;Jcbang tien va lc;Jinhu~n duc;Jcchia W ho<;!tdQng dau tu va gop von duc;Jcghinh~n vao bao cao ket qua ho<;!tdQng kinh doanh khi quyen nh~n co tuc va 19i nhu~n duc;Jcchia cua Ngan hang dU9C xac dinh. Co tuc nh~n duoi d<;!ngco phieu la cac khoan duc;Jcchiabang co phieu W 19i nhu~n cua cac cong ty co phan khong duc;Jcghi nh~n trong bao cao taichinh rieng theo quy dinh t<;!iThong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014

cua BQTai chinh.

Cac khoan cho vay khach hang

Cac khoan cho yay khach hang duc;Jccong bo va trlnh bay theo so du n9 goc t<;!i ngay ketthuc nam tai chinh.

01,1'phong rui ro tin dl,lng

Phan IOijli ncj va trfch I?p dt/ phOng rui ro tin dl,mg

Theo Thong tu 02 va Thong tu 09, to chuc tin dl,lng phai thl/c hi~n phan lo<;!inc;J,trfch I~p dl/

phong rui ro tin dl,lng.

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NGAN HANG THUO'NG MAl CO PHAN DAU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU s6 B05jTCTD

Vi~c phan leal no va trich I~p du phonq rui ro tin dunq theo quy dinh cua Thong tu 02 vaThong tu 09 dLfQcap dunq voi cac tal san Co (qoi tat la "no") bao gom:

Cho vay;

Chiet khau, tai chiet khau cong cl,l chuyen nhucnc va giay to co gia khac:

Bao thanh toan:

Cac khoan cap tin dl,tng duoi hlnh thtrc phat hanh the tin dunq:

Cac khoan tra thay theo cam ket nqoai bang;

So tien mua va uv thac mua trai phieu doanh nghi~p chua niern yet tren th] tnronq

chung khoan hoac chua dang ky giao dich tren th] trLfong giao dich cua cac cong ty dai

chunq chua nlern yet (Upcom) (sau day qoi tat la trai phieu chua niern yet), khong bao

gom mua trai phieu chua niern yet bang nguon von uy thac ma ben uy thac ch!u rui ro;

Uy thac cap tin dl,lng;

Tien gui (tru tien gui thanh toan) t<;lito chuc tin dl,lng trong nLfoc, chi nhanh ngan hang

nLfoc ngoai t<;liVi~t Nam theo quy d!nh cua phap lu~t va tien gUi t<;li to chuc tin dl,lng

nLfoc ngoai.

Theo do, nhom nQ cua khach hang la nhom nQ co rui ro cao hdn khi thl/c hi~n phan IO<;linQdong thai theo Dieu 10, Dieu 11 cua Thong tLf 02 va nhom nQ cua khach hang do Trung tamThong tin tin dl,lng ("CIC") cua Ngan hang Nha nLfoc cung cap t<;lithai diem phan IO<;linQ.

Cac khoan nQ dLfQCphan IO<;litheo cac muc d9 rui ro nhLf sau: NQdu tieu chuan, NQcan chuy, NQ dLfoi tieu chuan, NQ nghi ngo va NQ co kha nang mat von. NQ xau la cac khoan nQdLfQcphan IO<;lila NQ dLfoi tieu chuan, NQ nghi ngo va NQ co kha nang mat von. Cac khoannQ dLfQCphan IO<;liva trich I~p dl/ phong rui ro tin dl,lng vao thai diem cuoi m6i quy cho baquy dau nam va vao ngay 30 thang 11 cho quy bon trong nam tai chinh.

Rui ro tin dl,lng thuan cua cac khoan nQ dLfQctinh bang gia tr! con l<;Iicua khoan nQtru gia tr!cua tai san bao dam da dLfQckhau tnl' theo cac ty I~ dLfQcquy d!nh trong Thong tLf 02. Dl/phong Cl,lthe dLfQCtrich I~p dl/a tren rui ro tin dl,lng thuan cua cac khoan nQ theo cac ty I~

tLfdng ung voi tung nhom nhLf sau:

Nh6m LO«:.li Ty I~ dlf phong CI,I the

1 NQdu tieu chuan 0%

2 NQcan chu y 5%

3 NQdLfoi tieu chuan 20%

4 NQnghi ngo 50%

5 NQco kha nang mat von 100%

Theo Thong tLf 02, dl/ phong chung dLfQctrich I~p de dl/ phong cho nhU'ng ton that chLfadLfQcxac d!nh trong qua trlnh phan IO<;linQ va trich I~p dl/ phong Cl,lthe va trong cac trLfonghQp cac to chuc tin dl,lng g~p kho khan ve tai chinh khi chat ILfQngcac khoan nQ suy giam.Theo do, Ngan hang phai thl/c hi~n trich I~p va duy trl dl/ phong chung bang 0,75% tong giatri cac khoim nd dLfdCphan IO<;littl nhom 1 den nhom 4 tnI ti'en gui va khoim cho vay, muaban co ky h<;lngiay to co gia doi voi to chuc tin dl,lng, chi nhanh ngan hang nLfoc ngoai t<;li

Vi~t Nam va tien gUi t<;lito chuc tin dl,tng nu'oc ngoai.

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NGAN HANG THlIO'NG MAl co PHAN DAU TlI vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU 56 BOS/TCTD

Xii/oj rui ro tin d'"mg

Dl/ phonq diroc ghi nhan nht1 mQt khoan chi phi tren bao cao ket qua heat dQng kinh doanhrieng va duoc sir dunq de xtr Iv cac khoan no xau. Theo Thong tu 02, Ngan hang thanh I~pHQi dong XU' IV Rui ro de xir Iv cac khoan no xau neu nhu chunq duoc phan loai VaG nh6m 5,hoac neu khach hang vay la phap nhan giai the, pha san, ho~c la ca nhan b] chet ho~c mattich.

Philn loal nq eho cac cam ket ngo~i bang

Ngan hang thuc hi~n phan loai doi voi cac khoan bao lanh, chap nhan thanh toan va cam ketcho vay khong huv ngang vo dieu kien va c6 thai diem thuc hien cu the (gQi chung la cackhoan cam ket ngo<;li bang) VaG cac nh6m quy dinh t<;liDieu 9, Dieu 10 ho~c Dieu 11 cuaThong tt1 02. Theo d6, cac khoan cam ket ngo<;li bang dt1Q'cphan IO<;litheo cac muc dQ rui ronht1 sau: NQ'du tieu chuan, NQ'can chu V, NQ'dt1ai tieu chuan, NQ'nghi nga va NQ'c6 khanang mat von.

Cae khoan nq phai thu

Cac khoan nQ'phai thu khac ngoai cac khoan phai thu tu hO<;ltdQng tin dl,lng trong hO<;ltdQngngan hang dt1Q'cghi nh~n ban dau theo gia goc va luon dt1Q'cphan anh theo gia goc trongthai gian tiep theo. Cac khoan nQ'phai thu khac dt1Q'cxem xet trfch I~p dl/ phong rui ro theotuoi nQ' qua h<;lncua khoan nQ' ho~c theo dl/ kien ton that c6 the xay ra trong trt1ang hQ'pkhoan nQ'cht1a den h<;lnthanh toan nht1ng to chuc kinh te lam VaG tlnh tr<;lng pha san ho~cdang lam thu tl,lC giai the; ngt1ai nQ'mat tlch, be tron, dang bi cac cd quan phap lu~t truy to,xet xU' ho~c dang thi hanh an ho~c da chet. Chi phi dl/ phong phat sinh dt1Q'ch<;lchtoan VaG"Chi phi hO<;ltdQng" trong nam.

Doi vai cac khoan nQ' phai thu qua h<;lnthanh toan thl muc trfch I~p dl/ phong theo ht1angdan cua Thong tt1 so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 do BQ Tai chlnh banhanh, Cl,lthe nht1 sau:

Thai gian quah,;tn MLlc trfch dt/ phOng

30%

50%

70%

100%

Tu tren sau (06) thang den dt1ai mQt (01) nam

Tu mQt (01) nam den dt1ai hai (02) nam

Tu hai (02) nam den dt1ai ba (03) nam

Tu ba (03) nam tra len

Cae khoan dau tu'

Chung khoan kinh doanh

Chung khoan kinh doanh la nhG'ng chung khoan nQ', chung khoan von, chung khoan khacdt1Q'cNgan hang mua han va dl/ dinh ban ra trong thai gian ngan nham ml,lc dfch thu lQ'i tLtvi~c ht1ang chenh I~ch gia. Chung khoan kinh doanh dt1Q'cghi nh~n theo gia goc VaG ngaygiao dich va luon dt1Q'cphan anh theo gia goc trong thai gian nam giG' tiep theo. Tien lai vaco Wc bang tien thu dt1Q'ctrong thai gian nam giG' chung khoan kinh doanh dt1Q'cghi nh~nVaG bao cao ket qua hO<;ltdQng kinh doanh rieng tren cd so thl/c thu.

Cac chung khoan nay dt1Q'cxem xet kha nang giam gia t<;li thai diem I~p Bao cao tai chlnhrieng. Chung khoan dt1Q'c phan IO<;lila tai san C6 dt1Q'c I~p dl/ phong theo Thong tt1 02.Chung khoan khong dt1Q'cphan IO<;lila tai san Co dt1Q'cI~p dl/ phong giam gia khi gia tri ghiso cao hdn gia tri thi trt1ang xac dinh theo quy dinh t<;liThong tt1 so 228/2009/TT-BTC do BQTai chlnh ban hanh ngay 07 thang 12 nam 2009. Trong trt1ang hQ'p khong the xac dinh dt1Q'cgia tri thi tnlang cua chung khoan, cac chung khoan se khong dt1Q'ctrfch I~p dl/ phong. Dl/phong rui ro dt1Q'cghi nh~n VaG bao cao ket qua hO<;ltdQng kinh doanh tren tai khoan"Lai/(16) thuan tu mua ban chung khoan kinh doanh".

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NGAN HANG THU'O'NG MAl CO PHAN f>AU TU' vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu s6BOSjTCTD

Chung khoan dau tu'

Chung khosn cJau tus~n sang cJe ban

Chung khoan dau tu' s~n sang de ban bao gom cac chirnq khoan no va chung khoan von rnaNgan hang narn giCi'du'oi 20% quven bieu quvet voi rnuc dich dau tu va s~n sang de ban,khong thuoc loai chirnq khoan mua vao ban ra thuonq xuven nhu'ng c6 the ban bat cu lucnao xet thay c6 l<;1iva dong thai Ngan hang khonq phai la co dong sang I~p; hoac khong ladoi tac chien luoc: hcac khong c6 kha nang chi phoi nhat dinh vao qua trlnh I~p, quvet dlnhcac chinh sach tai chinh va heat dQng cua doanh nghi~p nhan dau tu thonq qua van ban thoa

thuan cu' nhan su' tham gia HQi dong Quan trj/Ban Dieu hanh.

Chung khoan von duoc ghi nh~n theo gia goc vao ngay giao dich va luon du'<;1Cphan anh theogia goc trong thai gian nam giCi'tiep theo. Chung khoan n<;1du'<;1Cghi nh~n theo m~nh gia vaongay giao dich. Lai dl/ thu cua chung khoan tru'oc khi mua (doi voi chung khoan n<;1tra laisau) ho~c lai nh~n tru'oc cha phan bo (doi voi chung khoan n<;1tra lai tru'oc) du'<;1Cphan anhtren mQt tai khoan rieng. Phan chiet khau/phl,l trQi la chenh I~ch am/du'ong giCi'a gia goc voigia tri cua khoan tien gom m~nh gia cQng (+) lai don tich tru'oc khi mua (neu c6) ho~c tnI (-)lai nh~n tru'oc cha phan bo (neu co), ding du'<;1Cphan anh tren mQt tai khoan rieng.

Trong khoang thai gian nam giCi'chung khoan tiep theo, cac chung khoan nay du'<;1cghi nh~ntheo m~nh gia va chiet khau/phl,l trQi (neu co) cua chung khoan s~n sang de ban du'<;1Cphanbo vao bao cao ket qua hO<;ltdQng kinh doanh theo phu'ong phap du'ang thang trong suotthai gian con l<;liu'oc tinh cua chung khoan. So tien Iai tra sau du'<;1cghi nh~n theo nguyentac: So tien lai don tich tru'oc khi mua du'<;1Cghi giam gia tri cua chinh chung khoan do, doiung voi tai khoan lai dl/ thu; va so hen lai don tich sau thai diem mua du'<;1Cghi nh~n vao thunh~p cua Ngan hang theo phu'ong phap cQng don. So tien lai nh~n tru'oc du'<;1Ch<;lchtoanphan bo vao thu nh~p lai dau tu' chung khoan theo phu'ong phap du'ang thang cho quang thai

gian dau tu' chung khoan.

Dinh ky, chung khoan s~n sang de ban se du'<;1Cxem xet ve kha nang giam gia. Chung khoandu'<;1Cphan IO<;lila tai san Co du'<;1CI~p dl/ phong theo Thong tu' 02. Chung khoan khong du'<;1Cphan IO<;lila tai san Co du'<;1CI~p dl/ phong giam gia khi gia tri ghi so cao han gia tri thi tru'angxac dinh theo quy dinh t<;liThong tu' so 228/2009/TI-BTC ngay 07 thang 12 nam 2009 do BQTai chinh ban hanh. Trong tru'ang h<;1pkhong the xac dinh du'<;1Cgia tri thi tru'ang cua chung

khoan, cac chung khoan se khong du'<;1Ctrich I~p dl/ phong. Dl/ phong rui ro du'<;1Cghi nh~n l·~vao bao cao ket qua hO<;ltdQng kinh doanh tren khoan ml,lc "Lai/(16) thuan tu mua ban

chung khoan dau tu'''.

Chung khoan cJau tl.i giD'den ngay dao hqn

Chung khoan dau tu' giCi'den ngay dao h<;lnla cac chung khoan n<;1du'<;1cNgan hang mua hanvoi ml,lc dich dau tu' de hu'ong lai suat, va Ngan hang c6 y dinh va c6 kha nang giCi' cacchung khoan nay den ngay dao h<;ln.Chung khoan giCi'den ngay dao h<;lnco gia tri du'<;1Cxacdinh va co ngay dao h<;lnCl,l the. Trong tru'ang h<;1pchung khoan du'<;1Cban han tru'oc thaidiem dao h<;ln,cac chung khoan nay se du'<;1Cphan IO<;lil<;lisang chung khoan kinh doanh haychung khoan s~n sang de ban. Chung khoan dau tu' giCi'den ngay dao h<;lndu'<;1cghi nh~n

tu'ong tl/ nhu' chung khoan n<;1s~n sang de ban.

Dinh ky, chung khoan dau tu' giCi'den ngay dao h<;lnse du'<;1cxem xet ve kha nang giam gia.Chung khoan du'<;1Cphan IO<;lila tai san Co du'<;1Ctrich I~p dl/ phong theo Thong tu' 02. Chungkhoan khong du'<;1cphan IO<;lila tai san Co du'<;1Ctrich I~p dl/ phong giam gia khi gia tri ghi socao hon gia tri thi tru'ang xac dinh theo quy dinh t<;liThong tu' so 228/2009/TI -BTC ngay 07thang 12 nam 2009 do BQ Tai chinh ban hanh. Trong tru'ang h<;1pkhong the xac dinh du'<;1cgia tri thi tru'ang cua chung khoan, cac chung khoan se khong du'<;1ctrich I~p dl/ phong. Dl/phong rui ro du'<;1Cghi nh~n vao bao cao ket qua hO<;ltdQng kinh doanh tren khoan ml,lC

"Lai/(L6) thuan tu mua ban chung khoan dau tu'''.

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NGAN HANG THU'O'NG MAl CO PHAN f>AU TU'vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU 56 BOSjTCTD

Doi voi tra: phieu phat sinh tu' nghi~p vu mua ban no voi Cong ty TNHH M('>tthanh vien QuanIy tai san cua cac to chirc tin dunq Vi~t Nam ("VAMC"), Ngan hang trich I~p du' phonq theohu'ong dan cua Ngan hang Nha ruroc tai Thong tu so 14/2015/TT-NHNN ngay 28 thanq 8narn 2015 va theo cac van ban khac co lien quan cua cd quan Nha ruroc co tham quven. Du'phonq rui ro duocghi nhan vao bao cao ket qua heat d('>ng kinh doanh tren khoan rnuc "Chi

ph! du phonq rui ro tin dunq".

Phfm teet tei

Theo Cong van so 2601/NHNN-TCKT nqav 14 thanq 4 nam 2009 cua Ngan hang Nha ruroc,viec phan loai l<;Iisau khi mua chi duoc thuc hien toi da mot (01) Ian doi vOi mOi khoan rnucchung khoan da dau tu'. Trong nhG'ng tru'ang hQp d~e bi~t ho~e khi co so 1u'c;1ngIon chungkhoan phai phan IO<;lil<;Ii(Ion hdn ho~e bang 50% gia tri khoan ml,le), Ngan hang se thl/ehi~n thuyet minh tren bao eao tai ehfnh ve sl/ tae d('>ng eua vi~e phan IO<;lil<;Iitrong tong taisan, eong nc;1,nguon von eOng nhu' thu nh~p va chi phf eua Ngan hang.

Dau hI veto ciing ty con

Cae khoan dau tu' vao cae eong ty con ma trong do Ngan hang nam quyen kiem soat du'Qetrlnh bay theo gia goe trong Bao eao tai ehfnh rieng. Cae khoan phan phoi lc;1inhu~n Nganhang nh~n du'c;1etLt so lc;1inhu~n lOy ke eua cae eong ty con sau ngay Ngan hang nam quyenkiem soat du'c;1eghi vao bao eao ket qua hO<;ltdQng kinh doanh trong nam eua Ngan hang.Cae khoan phan phoi khae nh~n du'c;1edu'c;1exem nhu' phan thu hoi eua cae khoan dau tu' vadu'Qeghi giam gia tri eua khoan dau tu'.

Dau tu'VetO cong ty lien doanh

Cae khoan gop von lien doanh la thea thu~n tren cd so ky ket hc;1pdong ma theo do Nganhang va cae ben tham gia thl/e hi~n hO<;ltd('>ng kinh te tren cd so dong kiem soat. Cd sodong kiem soat du'c;1ehieu la vi~e du'a ra cae quyet dinh mang tfnh chien 1u'c;1elien quan dencae ehfnh saeh hO<;ltd('>ngva tai ehfnh eua ddn vi lien doanh phai co sl/ dong thu~n eua caeben dong kiem soat.

Phan von gop eua Ngan hang trong cae ddn vi lien doanh du'c;1eh<;lehtoan theo gia goe trongBao eao tai ehfnh rieng. Theo do, phan von gop eua Ngan hang trong lien doanh du'c;1eghinh~n ban dau theo nguyen gia. Cae khoan phan phoi IQi nhu~n tLt so lc;1inhu~n thuan lOy keeua cae ddn vi lien doanh sau ngay Ngan hang tham gia lien doanh du'c;1eh<;lehtoan vao baoeao ket qua hO<;ltd('>ng kinh doanh trong nam eua Ngan hang. Cae khoan phan phoi khaenh~n du'Qe du'c;1exem nhu' phan thu hoi cae khoan dau tu' va du'c;1eghi giam vao gia tri euakhoan dau tu'.

Dau tu' veto cong ty lien ke't

Khoan dau tu' vao eong ty lien ket la khoan dau tu' vao eong ty (khong phai eong ty con ho~eeong ty lien doanh) ma trong do Ngan himg co anh hu'ang dang ke du'Qe trlnh bay theo giagoe trong Bao eao tai ehfnh rieng. Anh hu'ang dang ke the hi~n a quyen tham gia vao vi~edu'a ra cae quyet dinh ve ehfnh saeh tai ehfnh va hO<;ltd('>ng eua ben nh~n dau tu' nhu'ngkhong co anh hu'ang ve m~t kiem soat ho~e dong kiem soat nhU'ng ehfnh saeh nay.

Cae khoan phan phoi IQi nhu~n tLt so IQi nhu~n thuan lOy ke eua cae eong ty lien ket saungay dau tu'du'Qe h<;lehtoan vao bao eao ket qua hO<;ltd('>ngkinh doanh trong nam eua Nganhimg. Cae khoan phan phoi khae nh~n du'Qe du'c;1exem nhu' phan thu hoi eua khoan dau tu'va du'c;1eghi giam gia tri eua khoan dau tu'.

Dau tu' det; h~n khac

Cae khoan dau tu' dai h<;lnkhae the hi~n cae khoan dau tu' von vao cae ddn vi khae ma Nganhang nam giU' du'oi 20% quyen bieu quyet va dong thai Ngan hang la co dong sang I~p; ho~ela doi tae chien 1u'c;1e;ho~e co kha nang chi phoi nhat dinh vao qua trlnh I~p, quyet dinh caeehfnh saeh tai ehfnh va hO<;ltd('>ngeua doanh nghi~p nh~n dau tu' thong qua van ban theathu~n eli' nhan sl/ tham gia H('>idong Quan tri/Ban Dieu hanh. Cae khoan dau tu' nay du'c;1eghi nh~n ban dau theo gia goe vao ngay giao dieh va luon du'Qe phan anh theo gia goe trong

thai gian nam giG' tiep theo.18

NGAN HANG THU'O'NG MAl CO PHAN DAU TU' vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU so BOS/TCTD

DI/ phong gi;im gia doi vai ceckhoan dau tu

Ou' phonq giam gia doi voi cac khoan dau tu' vao cong ty con, cong ty lien doanh, cong ty lienket va cac khoan dau tu dai han khac duoc I~p neu doanh nghi~p rna Ngan hang dang dau tu'b] 10 (tnr tnronq hop 10 theo ke hoach da ducc xac dinh trong phuonq an kinh doanh ban dau)theo quy dinh tai Thong tu' so 228/2009/TT-BTC ngay 07 thanq 12 narn 2009 va Thong tu'so89/2013/TT -BTC ngay 28 thanq 6nam 2013 ve sira dOi, bo sung Thong tu so 228/2009/TT-BTC do BQ Tal chinh ban hanh, Theo do, rmrc trich I~p du' phonq la chenh I~ch giCi'atong vondau tu thuc te cua cac ben tal doanh nghi~p va von chu so hfru thuc co nhan (x) voi ty I~ vondau tu cua Ngan hang so voi tong von dau tu' thl/c te cua cac ben ti;li doanh nghi~p du'Qc xacdinh tren Bang can doi ke toan cua doanh nghi~p ti;li thai diem trfch I~p dl/ phong.

Dl/ phong giam gia dau tu' dai hi;ln du'Qc ghi nh~n nhu' mQt khoan chi phi hOi;lt dQng tren baocao ket qua hOi;lt dQng kinh doanh rieng. Doi voi khoan dau tu' vao co phieu niem yet ho~cgia tri hQp IV khoan dau tu' du'Qc xac dinh mQt cach dang tin c~y, vi~c I~p dl/ phong du'Qcthl/c hi~n dl/a tren gia tri thi tru'ang cua co phieu (tu'dng tl/ nhu' dl/ phong giam gia chungkhoan kinh doanh).

Ghinh~n

Ngan hang ghi nh~n chung khoan dau tu' va cac khoan dau tu' khac ti;li ngay Ngan hang kvket va thl/c hi~n theo dieu khoan hQp dong co hi~u Il/C (ke toan theo ngay giao dich). Chungkhoan dau tu' va cac khoan dau tu' khac du'Qc ghi nh~n ban dau theo gia goc. Sau khi ghinh~n ban dau, chung khoan dau tu' va cac khoan dau tu' khac du'Qc ghi nh~n theo cac chlnhsach ke toan tr]nh bay a phan tren.

Dung ghi nh~n

Cac khoan dau tu' chung khoan bi dU'ng ghi nh~n khi quyen nh~n du'Qc cac luong tien tu cackhoan dau tu' bi cham dUt ho~c khi Ngan hang da chuyen giao phan Ion rui ro va IQi Ich ganlien voi quyen so hCi'ucua cac khoan dau tu'.

Cae h(jp dong mua I~i va ban I~i

NhCi'ng chung khoan du'Qc ban dong thai du'Qc cam ket se mua li;li vao mQt thai diem nhatdinh trong tu'dng lai van du'Qc ghi nh~n tren bao cao tai chlnh rieng. Khoan tien nh~n du'Qctheo thea thu~n nay du'Qc ghi nh~n nhu' mQt khoan nQ phai tra tren bang can doi ke toan vaphan chenh I~ch giCi'a gia ban va gia cam ket se mua li;li du'Qc phan bo theo phu'dng phapdu'ang thang theo lai suat tren hQp dong vao bao cao ket qua hOi;lt dQng kinh doanh trongsuot thai gian hi~u Il/c cua hQp dong.

1

JNhCi'ng chung khoan du'Qc mua dong thai du'Qc cam ket se ban li;li vao mQt thai diem nhatdinh trong tu'dng lai khong du'Qc ghi nh~n tren cac bao cao tai chlnh rieng. Khoan tien thanhtoan theo thea thu~n nay du'Qc ghi nh~n nhu' mQt khoan ml,lc "Cho vay khach hang" trenbang can doi ke toan va phan chenh I~ch giCi'agia mua va gia cam ket se ban li;li du'Qc phanbo theo phu'dng phap du'ang thang theo lai suat tren hQp dong vao bao cao ket qua hOi;ltdQng kinh doanh trong suot thai gian hi~u Il/c cua hQp dong.

Tai sim eo dinh huu hinh

Tai san co dinh hCi'u h]nh du'QCthe hi~n theo nguyen gia tru di gia tri khau hao lay ke.Nguyen gia tai san co dinh hCi'uh]nh la toan bQ cac chi phi ma Ngan hang phai be ra de codl1qc tai san co d!nh hO'u h]nh tfnh den thai diem du'a tai san do vao trc;mg thai sgn sang sudl,lng.

Cac chi phi mua sam, nang cap va doi moi tai san co d!nh du'QCghi tang nguyen gia cua taisan co d!nh; chi phi bao trl, sU'a chCi'adu'qc hi;lCh toan vao bao cao ket qua hOi;lt dQng kinhdoanh khi phat sinh. Khi tai san dl1Qc ban hay thanh lV, nguyen gia va gia tr! hao mon lay kedl1QCxoa so va cac khoan !ai/lo phat sinh do thanh IV tai san du'Qc hi;lCh toan vao bao cao ketqua hOi;lt dQng kinh doanh.

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NGAN HANG THl1O'NG MAl CO PHAN DAU Tl1 VA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHINH RIENG (Tiep theo) . MAu SO BOS/TCTD

Tai san co dinh vo hinh

Tal san co dinh vo hlnh du'Qc ghi nhan theo nguyen gia tnr di gia tri khau hao lOy ke. Nguyengia tai san co dinh vo hinh 121toan bC)cac chi phi rna Ngan hang phai bo ra de c6 duoc taisan co dlnh vo hlnh tinh den thai diem dua tai san do vao su' dunq theo dir tinh.

Cac chi phi nang cap va doi rnoi tai san co djnh vo hlnh duoc ghi tang nguyen gia cua tai sanva cac chi phi khac duochach toan vao bao cao ket qua heat dC)ng kinh doanh khi phat sinh.Khi tai san co dinh vo hlnh duoc ban hay thanh IV, nguyen gia va gia tri hao man luy kedu'QCx6a so va cac khoan lai/16 phat sinh do thanh IV tai san ducc hach toan vao bao cao

ket qua heat dC)ng kinh doanh.

Thue tai san

MC)tkhoan thue du'Qc xem la thue tai chinh khi phan Ion cac quyen IQi va rui ro ve quyen sohQ'u tai san du'Qc chuyen sang cho ngu'ai di thue. Tat ca cac khoan thue khac du'Qc xem 121

thue hO<;ltdC)ng.

T<;Iithai diem nh~n tai san thue, Ngan hang ghi nh~n tai san thue tai chinh la tai san co dinhthue tai chinh va nQ phai tra ve thue tai chinh tren bang can doi ke toan voi cLIng mC)tgia tribang voi gia tri hQp IV cua tai san thue. Neu gia tri hQp IV cua tai san thue cao hdn gia trihi~n t<;li cua khoan thanh toan tien thue toi thh~u cho vi~c thue tai san thl ghi theo gia trihi~n t<;licua khoan thanh toan tien thue toi thieu. Khoan thanh toan tien thue tai san thue taichinh du'Qc chia thanh chi phi tai chinh (so tien lai thue tai chin h) va khoan phai tra nQ goctung ky sao cho so tien thanh toan m6i ky bang nhau.

Ngan hang tinh, trich khau hao tai san co dinh thue tai chinh vao chi phi khau hao tren cd soap dl,lng chinh sach khau hao nhat quan voi chinh sach khau hao cua tai san cLIng IO<;lithuC)cso hQ'u cua Ngan hang. Neu khong chik chan 121Ngan hang se c6 quyen so hQ'u tai san khihet h<;lnhQp dong thue thl tai san thue se du'Qc khau hao theo thai gian ngan hdn giQ'a thai

h<;lnthue ho~c thai gian su dl,lng hQ'u ich cua n6.

Kha'u hao tai san co dinh

Gia tri tai san thue hO<;ltdC)ng khong du'Qc ghi nh~n tren bang can doi ke toano Tien thuephai tra du'Qc h<;lchtoan theo phu'dng phap du'ang thang vao khoan ml,lc chi phi hO<;ltdC)ngkhac trong suot thai h<;lnthue tai san.

Khau hao cua tai san co dinh hQ'u hlnh va vo hlnh du'Qc tinh theo phu'dng phap du'ang thangtrong suot thai gian su dl,lng u'oc tinh cua tai san co dinh.

Loai tai san ThCJigian hU'u dung lioc tinh(so nam)

Nha cua, v~t kien truc

May m6c, thiet bi

Phu'dng ti~n v~n tai

Thiet bi, dl,lng Cl,lquan IV

Tai sim co dinh hQ'u hlnh khac

phan mem may tinh

Tai san co dinh vo hlnh khac

7 - 50

5 - 12

6 - 15

5

4

3-8

2 - 20

Quyen su dl,lng dat cua Ngan hang du'Qc Nha nu'oc giao khong thai h<;ln khong phai trichkhau hao. Quyen su dl,lng dat c6 thai h<;lndu'Q'Ckhau hao theo thai h<;lndu'QCcap quyen su

dl,lng dat.

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NGAN HANG THU'O'NG MAl CO PHAN f>AU TU' vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu s6BOS/TCTD

Cac khoan chi phi tra tru'oc

Chi phi tra truce bao gam khoan tra truce tien thue van phonq va cac khoan chi phi tra trucedai han khac,

Tien thue van phonq the hien so tien thue van phonq da dlf~C tra truce. Tien thue vanphonq tra truce duoc phan bo vao bao caoket qua heat dQng kinh doanh theo phironq phap

dlfang thang tuono Ling voi thai gian thue.

Cac khoan chi phi tra truoc dal han khac bao gam chi phi sua chua, bao dlfong tai san, giatr] cong cu, dunq cu da xuat dung va duoccoi la co kha nang dem 19i I~i ich kinh te trongtuonq lai cho Ngan hang. Cac chi phi nay dlf~C von hoa dlfoi hlnh thtrc cac khoan tra tnrocva duoc phan bo vao bao cao ket qua h09t dQng kinh doanh, sLi dl,lng phlfdng phap dlfangthang voi thai h9n tLt mQt nam tro len va khong qua ba nam theo cac quy dinh ke toan hi~nhanh.

Tien va cac khoan tu'dng du'dng tien

Tien va cac khoan tlfdng dlfdng tien bao gam tien m~t, yang b9c, da quy, kim I09i quy, tiengLii thanh toan t9i Ngan hang Nha nlfoc, tin phieu Chinh phu va cac giay to co gia ngan h9nkhac du dieu ki~n chiet khau voi Ngan hang Nha nlfoc, cac khoan tien gLii thanh toan va tiengLii co thai h9n dao h9n khong qua ba thang ke tLt ngay gLii va cac khoan dau tlf chLingkhoan co thai h9n thu hai ho~c dao h9n khong qua ba thang ke tLt ngay mua.

Cac khoan dl/ phong khac

Cac khoan dl/ phong khac dlf~c ghi nh~n khi Ngan hang co nghia Vl,l n~ hi~n t9i do ket quatLt mQt sl/ ki~n da xay ra, va Ngan hang co kha nang phai thanh toan nghia vl,l nay. Cackhoan dl/ phong khac dlf~C xac dinh tren cd so lfoc tinh cua Ban Dieu hanh ve cac khoan chiphi can thiet de thanh toan nghia vl,l n~ nay t9i ngay ket thuc nam tai chinh.

Lc;tiich cua nhan vien

Trc;i cap nghi hliu

Nhan vien Ngan hang khi nghi hlfu se dlf~c nh~n tr~ cap ve hlfu tLt Bao hiem Xa hQi thuQcBQLao dQng - Thlfdng binh va Xa hQi. Ngan hang phai dong bao hiem xa hQi cho moi nhanvien bang 18% Ilfdng dong bao hiem hang thang cho thai gian lam vi~c t9i Ngan hang cuanglfai lao dQng. Ngoai ra, Ngan hang con sLi dl,lng QUy phuc I~i de chi tra tr~ cap nghi hlfumQt Ian cho nhan vien theo quy dinh rieng cua Ngan hang.

Trc;i dip thOi vit?c

Theo Dieu 48 BQ lu~t lao dQng ngay 18 thang 6 nam 2012, Ngan hang co trach nhi~m chitr~ cap thoi vi~c cho nglfai lao dQng da lam vi~c thlfang xuyen tLt du 12 thang tro len, moinam lam vi~c dlf~C tr~ cap mQt nLia thang tien Ilfang. Thai gian lam vi~c de tinh tr~ cap thoivi~c khong gam thai gian nglfai lao dQng da tham gia bao hiem that nghi~p va thai gian lam

vi~c da dlf~C nglfai sLidl,lng lao dQng tra tr~ cap thei vi~c.

Trc;i cap mat vit§c

Theo Dieu 49 BQ lu~t lao dQng, Ngan hang co trach nhi~m tra tr~ cap mat vi~c lam chonglfai lao dQng da lam vi~c thlfang xuyen cho minh tLt 12 thang tro len ma bi mat vi~c lamdo thay dOi cd cau, ceng ngh~, vi Iy do kinh te, sap nh~p, h~p nhat, chia tach doanh nghi~p.MOinam lam vi~c dlf~c tra 01 thang Ilfang nhlfng it nhat phai bang 02 thang tien Ilfdng. Thaigian lam vi~c de tinh tr~ cap mat vi~c lam kheng gem thai gian nglfai lao dQng da tham giabao hiem that nghi~p va thai gian lam vi~c da dlf~C nglfai sLi dl,lng lao dQng tra tr~ cap matvi~c lam.

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NGAN HANG THUO'NG MAl CO PHAN f>AU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu 56 B05/TCTD

Bao hiem thfit nghi~p

Theo l.uat Viec lam 55 38/2013/QH13ngay 16 thimg 11 narn 2013,Ngan hang co nghia vud6ng bao hiem that nqhlep bang 1% quy tien luonq thanq cua nhG'ng nguai lao dQng dang

tham gia bao hiem that nqhiep,

Thue

Thue thu nhap doanh nghi~p the hien tong gia tr] cua 55 thue phai tra hi~n tal va 55 thue

hoan lai,

So thue phal tra hi~n tai diroc tfnh dua tren thu nhap chiu thue trong nam. Thu nhap chiuthue khac voi IQi nhuan truce thue duoc trlnh bay tren bao cao ket qua heat dQng kinhdoanh rieng vi thu nhap chiu thue khong bao gem cac khoan thu nhap hay chi phi tinh thuehoac duoc khau tnr trong cac narn khac (bao gem ca 16 mang sang, neu co) va nqoai rakhong bao gem cac chi tieu khong chiu thue ho~c khong dUQckhau tru.

Thue thu nh~p hoan I~i dUQctfnh tren cac khoan chenh I~ch t~m thai giG'a gia tri ghi so vacd so tfnh thue thu nh~p cua cac khoan ml,lC tai san ho~c cong nQ tren bao cao tai chfnhrieng. Thue thu nh~p hoan I~i phai tra phai dUQcghi nh~n cho tat ca cac khoan chenh I~cht~m thai chiu thue, tru khi nQ thue thu nh~p hoan I~i phai tra phat sinh tU ghi nh~n ban daucua mQt tai san ho~c nQ phai tra cua mQt giao dich ma giao dich nay khong co anh huangden IQi nhu~n ke toan ho~c IQi nhu~n tfnh thue thu nh~p (ho~c 16 tfnh thue) t~i thai diemphat sinh giao dich. Tai san thue thu nh~p hoan I~i chi dUQcghi nh~n khi chac chan c6 du IQinhu~n tfnh thue trong tudng lai de khau tru cac khoan chenh I~ch t~m thai.

Thue thu nh~p hoan I~i dUQcxac dinh theo thue suat dl/ tfnh se ap dl,lng cho ky tai san dUQcthu hei hay nQ phai tra dUQcthanh toano Thue thu nh~p hoan I~i dUQcghi nh~n vao bao caoket qua ho~t dQng kinh doanh rieng va chi ghi vao v5n chu so hG'ukhi khoan thue do co lienquan den cac khoan ml,lCdUQcghi thang vao von chu so hG'u.

Tai san thue thu nh~p hoan I~i va nQ thue thu nh~p hoan I~i phai tra dUQc bu tru khi Ngan ~hang co quyen hQp phap de bu tru giG'a tai san thue thu nh~p hi~n hanh voi thue thu nh~p ~hi~n hanh phai nQp va khi cac tai san thue thu nh~p hoan I~i va n<;1thue thu nh~p hoan I~i ~Iphai tra lien quan toi thue thu nh~p doanh nghi~p dUQcquan Iy boi cung mQt cd quan thue Iva Ngan hang co dl/ dinh thanh toan thue thu nh~p hi~n hanh tren cd so thuan.

Vi~c xac dinh thue thu nh~p cua Ngan hang can ClI vao cac quy dinh hi~n hanh ve thue. Tuynhien, nhG'ngquy dinh nay thay doi theo tUng thai ky va vi~c xac dinh sau cung ve thue thunh~p doanh nghi~p tuy thuQc vao ket qua kiem tra cua cd quan thue c6 tham quyen.

Cac lo~i thue khac dUQcap dl,lng theo cac lu~t thue hi~n hanh t~i Vi~t Nam.

Von va cacquy

Co phieu pho thong

Co phieu pho thong dUQcphan lo~i la v5n chu so hG'u.

Th~ng dU'von cophan

Khi nh~n v5n tu co dong, chenh I~ch giG'agia phat hanh va m~nh gia cua co phieu dUQcghinh~n vao th~ng du von co phan trong von chu so hG'u. Cac chi phf phat sinh trl/c tiep lienquan den vi~c phat hanh co phieu pho thong dU<;1cghi nh~n la mQt khoim giam tru vaoth~ng du von co phan.

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NGAN HANG THl1O'NG MAl CO PHAN DAU Tl1 vA PHAT TRlEN VIET NAMTHUYET MINH BAo cAo TAl cHINH RlENG (Tiep theo) . MAU so BOS/TCTD

Co phieu quy

Khi mua 19ico phieu da phat hanh, tong so tien thanh toan, bao gom cac chi phi lien quantrue tiep cho viec mua 19ico phieu, sau khi tnr cac I09i thue, du'Q'cghi nhan la co phieu quyva duoctrinh bay la mQt khoan qiarn tnr trong von chu sa hiru.

Cae quy dtl trii'

Cac quy du' trG' du'Q'csu' dunq cho cac rnuc dich Cl,lthe va dircc trich tLt lQ'inhuan sau thuecua Ngan hang dua tren cac ty I~ quy dinh theo trinh tu sau:

Quy du' trir' bo sung von dieu I~: 5% lQ'inhuan sau thue, toi da khong vuot qua von dieu I~

cua Ngan hang;

Quy du' phonq tai chinh: 10% lQ'inhuan sau thue:

Cac quy khac (neu co) se do dai hQi dong co dong quyet djnh.

Uy thac va nguon von uy thac

Cac khoan uy thac du'Q'cghi nh~n khi hQ'pdong uy thac da du'Q'ccac ben kV ket va von uythac da du'Q'cthl/c hi~n. Cac quyen lQ'iva nghTaVl,l cua ben uy thac va ben nh~n uy thac doivoi lQ'inhu~n va phan chia lQ'inhu~n, phi uy thac va cac quyen lQ'iva nghTa Vl,l khac du'Q'cthl/c hi~n theo dieu khoan ghi trong hQ'pdong uy thac da kV keto Cac tai san giG' cho ml,lcdich uy thac quan Iv giG'hQ kheng du'Q'cxem la tai san cua Ngan hang va vi the khong du'Q'cbao gom trong bao cao tai chinh rieng cua Ngan hang.

Cac ben lien quan

Cac ben du'Q'ccoi la lien quan neu mQt ben co kha nang kiem soat ho~c co anh hu'ang dang kedoi voi ben kia trong vi~c ra quyet dinh doi voi cac chinh sach tai chinh va h09t dQng. MQt bendu'Q'ccoi la ben co lien quan vOi Ngan hang neu:

(a) Trl/c tiep ho~c gian tiep qua mQt hay nhieu ben trung gian, ben nay:

Kiem soM ho~c bi kiem soat ho~c chiu sl/ kiem soat chung bai Ngan hang (bao gomcac ceng ty m~, ceng ty con);

Co gop von vao Ngan hang va do do co anh hu'ang dang ke toi Ngan hang;

Co quyen dong kiem soat Ngan hang;

(b) Ben lien quan la ceng ty lien doanh, lien ket ma Ngan hang la mQt ben lien doanh, lienket;

(c) Ben lien quan co thanh vien la nhan sl/ chinh trong HQi dong Quan tri, Ban kiem soat vaBan Dieu hanh cua Ngan hang;

(d) Ben lien quan la thanh vien m~t thiet trong gia dinh cua bat ky ca nhan nao da neu trongdiem (a) ho~c (c); ho~c

(e) Bien lien quan la mQt to chuc trl/c tiep ho~c gian tiep chiu sl/ kiem soat, dong kiem soatho~c chiu anh hu'ang dang ke, ho~c co quyen bieu quyet bai bat ky ca nhan nao du'Q'cdec~p den trong diem (c) ho~c (d).

Can trLt

Tai san va ceng nQ'tai chinh du'Q'ccan trLt va the hi~n gia tri rang tren bang can doi ke toanrieng chi khi Ngan hang co quyen hQ'pphap de thl/c hi~n vi~c can trLt va Ngan hang dl/ dinhthanh toan tai san va ceng nQ'theo gia tri rang, ho~c vi~c tat toan tai san va ceng nQ'xay radong thai.

23

NGANNHANGTH~O'NG, M~I,CO P!iAN e~uruvA PHAT TRIE'N VI~T NAM ~ N

THUYET MINH BAO CAO TAl CHINH RIENG (Tiep theo) MAU SO B05jTCTD

5. TfEN M~T, VANG B~C, eA QUY

So euoi narn So aau nam

Tri~u VND

5,802.794

1.854.535

Tri~u VND

5.716.044

1.233.929

3.764

Tien m~t bang VND

Tien m~t bang nqoai t~

Vang tlen t~

7.657.329 6.953.737

6. TIEN GU'I T~I NGAN HANG NHA Nlfoc ("NHNN")

Tien gui tai NHNN Viet Nam

- Bang VND

- Bang nqoei t~

Tien gui tai Ngan hang Trung u'ang Myanmar

- Bang nqoei t~

Tri~u VND

25.792.038

22.854.056

2.937.982

897.000

897.000

So aau namSo euoi namTri~u VND

34.081.052

31.246.596

2.834.456

886.360

886.360

26.689.038 34.967.412

Tien gui tai cac ngan hang Nha ruroc nharn muc dich thanh toan, thuc hien du' trU' bih bUQCva ky quy tal Ngan hang Nha ruroc Vi~t Nam va Ngan hang Trung u'ang Myanmar theo quydlnh.

7. TfEN GU'I T~I cAc TCTD KHAc vA CHO VAY cAc TCTD KHAc

So euoi nam So dau narn

~Tri~u VND Tri~u VND

Ti'en gui t~i cac TCTD khac 85.538.175 44.293.700 Y

Tien gui kh6ng ky han 16.864.892 11.631.444ru HAl(E

- Bang VND 3.992.903 2.579.154M

- Bang nqoet t~ 12.871.989 9.052.290.;.. ....

Tien gui co ky han 68.673.283 32.662.256

- Bang VND 49.925.983 16.955.957

- Bang nqoei t~ 18.747.300 15.706.299

Cho vay cac TCTD khac 41.421.170 23.286.783

Cho vay cac TCTD khac bang VND 38.807.257 22.791.038

Trong cJ6: chit§'t khau, tai chiet khau 29.602.380 4.210.114

Cho vay cac TCTD khac bang ngoi;li t~ 2.613.913 495.745

D....phong rui ro ti'en gui t~i cae TCTD (59.340) (107.080)khae va eho vay cae TCTD khae

126.900.005 67.473.403

24

NGAN HANG THlIO'NG MAl c6 PHAN OAU TlI vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu s6 B05/TCTD

Phan tich chat Iu'<;ingdu' no tien gui tal cacTCTD khac (khong bao gam tien gui thanh toantal TCTD trong mrcc, chi nhanh ngan hanq rnroc nqoai tai Vi~t Nam theo Thong tu 02) vacho vay cac TCTD khac:

So cuoi nam So aau nam

N<;idu tieu chuan

N<;ican chu 'IN<;idu'oi tieu chuan

No nghi ngo

N<;ic6 khil nang mat von

Tri~u VND

116.507.323

Tri~u VND

60.284.937

1.298.326

993 982

116.508.316 61.584.245

8. Dl! PHONG RUI RO TIEN GUI T~I cAc TCTD KHAc vA CHO YAY cAc TCTD KHAc

DI! phong DI! phong Tong cQng

~

CI,I the chung

Tri~u VND Tri~u VND Tri~u VND

So du' t~i ngay 01/01/2016 73.966 73.966

(H02ln nhapj/Trich I~p du phonq (24.001) 57.115 33.114trong narn 2016

So du' t~i ngay 01/01/2017 49.965 57.115 107.080

Trich I~p du' phonq trong narn 1.166.662 1.232 1.167.894

Xu 1'1rui ro trong narn (1.215.634) (1.215.634)

So du' t~i ngay 31/12/2017 993 58.347 59.340

9. CHUNG KHOAN KINH DOANH

So cuoi nam So dau namTri~u VND Tri~u VND

Chung khoan Ng

Chung khoan Chinh phu 8.289.797 9.476.852

8.289.797 9.476.852

Thuyet minh ve tlnh tranq niern yet cua cck chung khoan kinh doanh nhu' sau:

Tri~u VNDSo dau namSo cuoi nam

Tri~u VND

Chung khoan Ng

Da niem yet 8.289.797 9.476.852

8.289.797 9.476.852

25

NGAN HANG THUONG MAl CO PHAN £>AU TU vA PHAT TRIEN VIET NAMTHUYET 1\1INHBAo cAo TAl CHINH RIENG (Tiep thea) . MAU 56 B05/TCTD

10. CAlC CONG CU TAl CHINH PHAI SINH vA cAc TAl SAN/(CONG NQ') TAl cHINHKl-lAc .

Chi tiet gia tri CC3c e6ng cu tai ehfnh phai sinh tai ngay 31 thanq 12 narn 2017nhu' sau:

Tong ghfl tr] ghi so ke toan

(thea ty gia t~i ngay I~p baa cao tal chinh)

Tai san Cong nc;t Gia tr] thuan

Tri~u VND Tri~u VND Tri~u VND

CClngCI,I tai chinh phai sinh tien30.453.313 (30.303.871) 149.442

t~

Giao dich ky han tien t~ 4.660.621 (4.623.051) 37.570

Giao dich hoan doi tien t~ 25.792.692 (25.680.820) 111.872

COlngcu tai chinh phal sinh khac 50.998 (50.318) 680

Hoan doi IEiisuat 50.998 (50.318) 680

30.504.311 (30.354.189) 150.122

Chi tiet gia tr] cac e6ng el,Jtal chinh phai sinh tai nqav 31 thanq 12 narn 2016nhu' sau:

Tong gia tr] ghi so ke toan

(thea ty gia t~i ngay I~p baa cao tai chinh)

Tai san Cong nc;t Gia tr] thuan

Tri~u VND Tri~u VND Tri~u VND

Cong CI,I tai chinh phai sinh tien14.519.542 (14.600.304) (80.762)

t~

Giato dieh ky h;:ln tien t~ 3.106.017 (2.986.443) 119.574

Giao dieh hoan doi tien t~ 11.413.525 (11.613.861) (200.336)

Cong CI,I tai chinh phai sinh khac 934.825 (957.383) (22.558)

~HOi3ndoi IEiisuat 934.825 (957.383) (22.558)

~

15.454.367 (15.557.687) (103.320) "? 1»•"

11. CHO VAY KHAcH HANG~

So cuoi nam So aau namTri~u VND Tri~u VND

Cho yay cae to ehue kinh te, ea nhan trong nu'oe 823.031.062 699.003.527

Cho yay ehiet khau e6ng el,Jehuyen nhu'Q'ngva cae 5.200gia\( to co gia

Cho yay doi voi cae to ehue, ea nhan nu'oe ngoai 11.345.672 11.017.275

Cho yay theo chi dinh eua Chfnh phu 12.981 28.147

Cae khoan tra thay khaeh hang 45.484 30.435

834.435.199 710.084.584

26

NGAN HANG THu'O'NG MAl CO PHAN DAU rir vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU 56 BOS/TCTD

Phan tich chat Iu'Qng nQ cho yay

So cuoi narn So aau narn

Tri~u VND 0/0 Tri~u VND 0/0

NQ'au tieu chuan 793.838.363 95,13 670.663.641 94,45

NQ'can chu y 28.409.879 3,40 26.113.330 3,68

NQ'dL10itieu chuan 2.699.959 0,32 5.840.302 0,82

NQ'nghi ngo 4.807.457 0,58 995.484 0,14

NQ'co kha nang mat von 4.679.541 0,57 6.471.827 0,91

834.435.199 100 710.084.584 100

Phan tich du' nQ theo thai gian goc cua khoan yay

Tri~u VNDSo aau namSo cuoi narn

Tri~u VND

NQ'ngan han (DL1ai 1 narn)

N<;1trung han (TU' 1 toi 5 narn)

N<;1dai han (Tren 5 narn)

485.089.006

76.106.990

273.239.203

388.919.268

85.119.389

236.045.927

834.435.199 710.084.584

Phan tich du' nQ cho yay theo doi tu'Qng khach hang va theo loal hinh doanh nghi~p

So cuoi narn So dau namTri~u VND 0/0 Tri~u VND 0/0

Ceng ty Nha ruroc 36.692.087 4,40 44.630.117 6,29

Ceng ty TNHH tren mot thanh vien voi 2.692.770 0,32 2.465.890 0,35

von Nha nucc tren 50%

Ceng ty TNHH khac 205.113.922 24,58 161.120.219 22,69

Ceng ty co phan von Nha ruroc tren 50% 52.702.679 6,32 50.002.253 7,04 ~

Ceng ty co phan khac "273.926.486 32,83 238.801.026 33,63 /

Ceng ty hop danh 9.316 3.934 0,00 ~ADoanh nghi~p co von aau tu nuoc 15.495.677 1,86 14.918.990 2,10 I)

nqoai ~

HQ'ptac xa va lien hi~p hop tac xa 1.435.668 0,17 1.467.298 0,21~+1

HQkinh doanh, ca nhiln 195.668.978 27,56::::::

244.819.596 29,34

Ddn vi hanh chinh 51/ nghi~p, Dang, 1.506.672 0,18 952.945 0,13

aoan the va hi~p hQi

Khac 40.326 52.934

834.435.199 100 710.084.584 100

27

NGAN HANG THtlONG MAl CO PHAN OAU Ttl vA PHAT TRIE'N VIET NAMTHUYET MINH sAo cAo TAl cHINH RIENG (Tiep theo) . MAU 56 S05/TCTD

Phan tich du' nQ'cho yay theo ngimh

Socuoi nam Sodiiu namTri~uVND 0/0 Tri~uVND 0/0

Nong nqhiep, lam nghi~p va thuv san 36.890.672 4,42 41.963.608 5,91

Khai khoang 14.873.805 1,78 14.051.843 1,98

Cong nghi~p che bien, che t90 141.584.949 16,97 119.212.921 16,79

San xuat va phan phoi di~n, khi dot 43.313.613 5,19 44.772.454 6,31va nuccXay dl/ng 92.087.149 11,04 84.130.614 11,85

Ban buon va ban le: sua chua 0 to, mo to, xe 215.425.446 25,82 167.744.695 23,62may va xe c6 dQngco khac

V~n tai kho bai 45.798.935 5,49 46.854.963 6,60

Dich vu 37.161.958 4,45 47.190.931 6,65

H09t dQngkinh doanh bat dQngsan 74.412.341 8,92 36.905.836 5,20

Nganh khac 132.886.331 15,92 107.256.719 15,09

834.435.199 100 710.084.584 100

12. Dl! PHONG RUI RO CHO VAY KHAcH HANG

Bien dQng du phone rui ro cho vay khach hang trong narn tai chinh ket thuc ngay 31 thanq12 narn 2017 nhu' sau:

D....phong D....phongc~th' chung

----:,-_.::..Tri~u VND Tri~u VND

Tong cQng

Tri~u VND

So du' dau nam (Trinh bay lai)

s6 trich I~p du' phonq trong narn

56 du' phonq da su' dunq de xu Iy ruiro ("XLRR") trong narn

4.292.475

8.595.077

5.118.693

935.721

9.411.168

9.530.798

(8.492.478) (8.492.478)

So du' cuoi nam 4.395.074 6.054.414 10.449.488

Bien dQng du' phong rui ro cho vay khach hang trong nam tai chfnh ket thuc ngay 31 thang

12 nam 2016 nhu' sau:

D....phong c~ D....phongTong cQng

th' chungTri~u VND Tri~u VND Tri~u VND

2.894.559 4.227.225 7.121.784So du' aau nam

56 trfch I~p dl/ phong trong nam(Trinh bay 19i)

56 dl/ phong da sU'dl,mg de xU' Iy ruiro ("XLRR") trong nam

Dl/ phong giam de tat toan 56 du' n<;1da ban cho VAMC

3.752.997 891.468 4.644.465

(2.213.887) (2.213.887)

(141.194) (141.194)

So du' cuoi nam 4.292.475 5.118.693 9.411.168

28

NGAN HANG THU'O'NGMAl CO PHAN OAU TU'VA PHAT TRIE"N VIET NAMTHUYET MINH BAa cAo TAl CHINH RIENG (Tiep theo) . MAU s6B05jTCTO

13. CHUNG KHoAN OAU TU'

13.1 Chung khoan dau tu' s~n sang de ban

Chung khoan Nq

Chung khoan Chinh phu

Chung khcan NQ'do cac TCTD khac trong nuoc phat hanh

Chung khoan NQ'do cac TCKT trong rnroc phat hanh

Chung khoan Von

Chung khoan Von do cac TCTD khac trong mroc phat hanh

Chung khoan Von do cac TCKT trong nuoc phat hanh

01/ phong rul ro chung khoan s~n sang de ban

Dl/ phonq qiarn gia

Du' phonq chung

So cuoi narn So dau namTri~u VNO Tri~u VNO

117.564.098 113.182.600

92.349.719 86.385.146

12.138.717 12.469.514

13.075.662 14.327.940

15.945 115.319

14.600 113.974

1.345 1.345

(191.765) (223.542)

(13.760) (59.967)

(178.005) (163.575)

117.388.278 113.074.377

13.2 Chung khoan dau tu' giU' den ngay dao han (khong bao gam Trai phleu d~c bi~t doVAMC phat hanh)

So cuoi narn So d"au narnTri~u VNO Tri~u VNO

Chung khoan Nq 18.070.523 15.298.554

Chung khoan Chinh phu 1.572.684 1.572.684

Chung khoan NQ'do cac TCKT trong rurcc phat hanh 16.497.839 13.725.870

01/ phong rui ro chung khoan d"autu' giU'den (202.354) (158.806)

ngay dao han

Du' phonq chung (116.826) (128.158)

Dl/ phonq cu the (85.528) (30.648) 1117.868.169 15.139.748 -

)1

13.3 Trai phieu d~c bi~t do VAMC phat hanh NI

lSo cuoi nam So d"aunam "_

Tri~u VNO Tri~u VNO -M~nh gia trai phieu a~c bi~t 19.347.388 21.131.474 '~

~

Dl/ phong trai phieu a~c bi~t (9.580.872) (5.654.756)

9.766.516 15.476.718

13.4 Phan tich chat Iu'qng chung khoan du'qc phan lo~i la tai san co rui ro tin dl,.lng theom~nh gia (khong bao gam trai phieu d~c bi~t)

So cuoi nam So dau nam

Tri~u VNO 0/0 Tri~u VNO 0/0

NQ'au tieu chuan 39.081.758 97,61 38.508.758 97,32

NQ'can chu y 700.000 1,75 800.000 2,02

NQ'du'oi tieu chuan 260.000 0,66

NQ'nghi ngo

NQ'co khil nang mat von 257.000 0,64

40.038.758 100 39.568.758 100

29

NGAN HANG THu'O'NG MAl CO PHAN f)AU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu soB05/TCTD

13.5 Bien dQng dl,l'phong rul ro chung khoan dau tu' (khong bao gam tral phieu d~c bi~t)

So du' dau nam

Trfch I~p/(Hoan nh~p)(xem Thuyet minh so29.2)

Xu' Iy rui ro trong narn

Chung khoan dau tu' Chung khoan dau tu's~n sang de ban giLi'den nga~dao h~n

DI,I'phong DI,I'phong DI,I'phong DI,I'phong DI,I'phonggiam gia chung cu the chung cu the Tong cong

Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND

59.967 163.575 128.158 30.648 382.348

(46.207) 14.430 (11.332) 54.880 11.771

116.826 85.528 394.119So du' cuoi nam 13.760 178.005

13.6 Bien dQng dl,l'phong trai phieu d~c bi~t

Nam nay Nam tru'ocTri~u VND Tri~u VND

So du' aau nam 5.654.756 1.999.886

Trfch trong narn 4.947.853 4.206.037

Su' dunq du' phonq tat toan tral phieu trong narn (1.021.737) (551.167)

So du' cuoi narn 9.580.872 5.654.756

13.7 Chung khoan dau tu'da ban co k'y han

So cuoi narn So dau narnTri~u VND Tri~u VND

Chung khoan aau tu da ban co ky han 314.706

Chung khoan dau tu' s~n sang de ban 314.706

14. GOP VON, f)AU Tu' DAI H~N

So cuoi namSo aau nam

(Trinh bay l;;ti)

Tri~u VND Tri~u VND

Cae khoiln dau tlf vao cae eeng ty con theo gia goe 5.759.534 4.465.068

Cae khoan dau tlf vao eeng ty lien doanh theo gia goe 1.970.143 3.277.091

£)au tlf vao eeng ty lien ket theo gia goe 244.207 424.813

Cae khoan dau tlf dai hi;1nkhae 193.471 345.724

Dl/ phong giam gia dau tlf vao eeng ty con (108.927) (102.000)

Dl/ phong giam gia dau tlf vao eeng ty lien doanh (62.018) (81.549)

Dl/ phong giam gia dau tlf dai hi;ln khae (61.617) (89.956)

7.934.793 8.239.191

--I.

=

30

INGAN HANG THU'O'NG MAl CO PHAN eAU ruVA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu soBOS/TCTD

14.1 eau tu' vao eong ty con

sO'eu5i namTy I~sa

Gia g5e hU'uellaBIDV

Trieu VND 0/0

Ceng ty TNHHDau tu Phat trien 2.578.175 100QUocte

Ngan himg Lien doanh Lao - Vi~t (*) 1.294.466 65

Ceng ty Cho thue Tal chfnh TNHH BIDV - 447.813 50SuMiTRUST

Ceng ty TNHH Quen Iy NQ'va Khai tnac 30.000 100rai san BIDV

Ceng ty Co phan Chung khoan BIDV 762.254 88,12

Tong Ceng ty Co phan Bao hiem BIDV 544.826 51

Ceng ty TNHH BIDV Quoc te 100

Ceng ty Co phan Chung khoan MHB 102.000 60

S.759.534Dl/ phono qiarn gia dau tu vao ceng ty

(108.927)con

5.650.607

sO'dau narn

Ty I~ saGia g5e hU'u ella

BIDVTrieu VND %

2.578.175 100

447.813 100

30.000 100

762.254 88,12

544.826 51

100

J

102.000 60

4.465.068

(102.000)

4.363.068

(*) Ghi nhan dau tu vao LVB 121cong tv con do Ngan hang co quven kiem soat theo thoathuan gop von giCi'acac co dong.

14.2 Von gop lien doanh

So euoi nam So dau nam::::5j

Ty I~ sa TV I~ sa ....

Gia goe hii'u ella Gia g5e hii'u ellaNgan himg Ngan hang H

Trieu VND 0/0 Trieu VND 0/0 TOau tu' vao cacTCTD It

Ngan hang Lien doanh Lao Vi~t 1.294.466 65 -'i'Ngan hang Lien doanh Vi~t Nga 1.505.054 50 1.505.054 50 -::

Oau tu' vao TCKT

(ong tv Lien doanh Thap BIDV 115.089 55 115.089 55

Ceng tv Lien doanh Quan Iy Dau 12.482 50

tu' BIDV - Vietnam Partners

(eng tv TNHH BilO hiem Nhan 350.000 35 350.000 35

thQ BIDV Metlife

1.970.143 3.277.091

Dl/ phong giam gia dau tu' vao (62.018) (81.549)ceng ty lien doanh

1.908.125 3.195.542

31

INGAN HANGTHl1O'NGMAl CO PHANDAU Tl1 vA PHATTRIE'NVIET NAMTHUYETMINH BAo cAo TAl CHINH RIENG (Tiep thea) . MAU 56 B05/TCTD

14.3 Dau tu' vao caceong ty lien ket

Cong ty Co phan Cho thuemay bay Vi~t Nam

14.4 Dlf phong giam gia dau tu' dai han

50 du' t~i ngay 01/01/2016

(Hoan nhap) du phonq trongnarn 2016

So du' ti[ti ngay 31/12/2016(Trinh bay lai)

Trich I~p/(Hoan nhap) du' phonqtrong narn 2017 (xem Thuye'tminh so32)

So du' ti[ti ngay 31/12/2017

So cuol narn Soaau narn

Ty I~ so hLi'uGia goe cua Ngan

hang

Ty I~ so hLi'uGia goe cua Ngan

hang ----% Tri~u VND 0/0Tri~u VND

244.207 18,52 424.813 32,21

244.207 424.813

Cong ty Cong ty Dau tu' daiTong

eon lien doanh han khac

Tri~u VND Tri~u VND Tri~u VND Tri~u VND

102.000 106.599 142.826 351.425

(25.050) (52.870) (77.920)

102.000 81.549 89.956 273.505

....

6.927 (19.531) (28.339) (40.943)

108.927 62.018 61.617 232.562

~

~VHA~;oe

~

~

32

--NGANA.HANGTHU:0NG, M~I, CO P!",AN O~U Tli V~ PHAT TRIE'N VI~T NAM

MAu 56 B05/TCTDTHUYET MINH BAO CAO TAl CHINH RIENG (Tiep theo)

15. TAl sAN c6 OINH

15.1 Tai san co dinh hCi'uhinh

Nha cua, May moe, Phu'dng ti~n Thiet b] d",ngTSCO khac Tong eQng

v~t kien true thiet bi v~n tai cu quan IyTri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~uVND

Nguyen gia TSCO hCi'uhinh

56 du' dau narn (Trinh bay 19i) 4.634.673 3.183.985 918.359 114.856 78.582 8.930.455

Mua trong narn 6.285 139.973 12.080 3.092 13.187 174.617

Dau tu XDCB hoan thanh 177.397 99.504 28.930 16.587 1.853 324.271

Mua 19iTSCD thue tal chinh 2.214 13.550 15.764

Thanh Iy, nhuonq ban (12.322) (32.835) (31.635) (3.811) (2.460) (83.063)

Tang/(Giam) khac 64.122 19.099 2.023 80 709 86.033

56 du' cuol narn 4.870.155 3.411.940 943.307 130.804 91.871 9.448.077

Gia tr] hao rnon luy ke

56 dir dau narn (Trinh bay 19i) 1.075.776 2.176.482 544.637 69.331 41.533 3.907.759

Khau hao trong narn 220.772 290.590 72.688 20.664 17.267 621.981

Mua 19iTSCD thue tai chinh 2.171 9.738 11.909

Thanh Iy, nhu'Qng ban (7.256) (32.414) (31.635) (3.465) (2.164) (76.934)

Tang/(Giam) khac 2.317 7.100 1.827 730 358 12.332

56 du' cuoi narn 1.291.609 2.443.929 597.255 87.260 56.994 4.477.047

Gia tr] con l«;Ii cua TSCO hCi'uhinh

So du' dau nam (Trinh bay lal) 3.558.897 1.007.503 373.722 45.525 37.049 5.022.696

So du' euoi nam 3.578.546 968.011 346.052 43.544 34.877 4.971.030

33

INGAN HANG THUO'NG M~I CO PHAN DAU TU vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl cHINH RIENG (Tiep theo) . MAu 56 B05/TCTD

Cac thong tin khac ve tai san e6 dinh hiru hlnh:

So cuoi narn So dau namTril$u VND Tril$u VND

Cam ket mua T5CD co gia tri Ion trong tuonq lai 72.810 122.168

Nguyen gia T5CD hfru hlnh da khau hao het nhu'ng vSn 1.831.148 1.615.605con su' dunq

Gia tr] con 19icua T5CD hiiu hinh dang cho' thanh Iy 80 208

Gia tr] con 19icua T5CD hfiu hlnh tarn thai khonq ducc 4.107 4.108su' dunq vao san xuat kinh doanh

15.2 Tai san co d!nh thue tai chinh

May moe, Phu'dng ti~n Tong cQngthiet b] y~n tai

Trieu VND Tril$u VND Tril$u VND

Nguyen gia TSCD thue tai chinh

56 du' dau narn 238.532 173.494 412.026

Mua 19iT5CD thue tal chinh (2.214) (13.550) (15.764)

Tang khac 2.624 127 2.751

56 du' eu6i narn 238.942 160.071 399.013

Gia tr] hao rnon liiy ke

56 du' dau narn 85.660 71.545 157.205

Khau hao trong narn 26.523 16.497 43.020

Mua 19iT5CD thue tai chinh (2.171) (9.738) (11.909)

56 du' cu6i narn 110.012 78.304 188.316

Gia tr] con l<;Ii cua TSCD thue tai chinh

So du' aau nam 152.872 101.949 254.821

So du' cuoi nam 128.930 81.767 210.697

15.3 Tai sim co d!nh YO hinh ~

Quyen sU' Phan memII

Tong cQng

~dl,lng dat may tinh

Tril$u VND Tril$u VND Tril$u VND

Nguyen gia TSCD YO hinh

56 du' e!au nam (Trinh bay 19i) 3.966.843 1.212.802 5.179.645

Mua trong nam 50.532 45.206 95.738

Tang khac 6.075 4.388 10.463

Thanh Iy, nhu'c;lngban (3.100) (176) (3.276)

55 du' cu5i nam 4.020.350 1.262.220 5.282.570

Gia tr! hao mon liiy ke

55 du' dau nam 230.784 644.171 874.955

Khau hao trong nam 27.892 144.257 172.149

Tang khc3c 1.937 467 2.404

Thanh Iy, nhu'c;lngban (8) (176) (184)

55 du' cu5i nam 260.605 788.719 1.049.324

Gia tr! con li1lieua TSCD YO hinh

So du' dau nam 3.736.059 568.631 4.304.690

So du' euoi nam 3.759.745 473.501 4.233.246

34

NGAN HANG THlfO'NG MAl c6 PHAN f)AU ruvA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep thea) . MAu s6 B05/TCTD

Cac thong tin khac ve tai san co djnh vo hinh:

Tsm vo hlnh, chiern ty tronq Ion trongtong tai san

Nguyen gia cua Tsm vo hlnh khau haohet nhu'ng van con su' dunq

Gia tri con 19icua Tsm vo hinh dangthanh Iy

16. TAl sAN c6 KHAc

Cac khoan phal thu

Chi phi xay dtjng co ben do dang

C:k khoen phiJi thu knee

Cac khoan lai va phi phal thu

Tai san C6 khac

Cec hap aong uy thee aau tu

Chi phi cnophan boTai san gan no ettaxu IyTai san C6 khec

Nguyen gia/Gia h<1pIv khi

ghi nhan ban dauTri~uVND

4.737.535

312.275

Du' phonq rui ro eho cac tai san C6 nQi bang khac

16.1 Chi phi xay d....ng cd bim dO'dang

Chi phi xay dl/ng cd ban do dang

Trong d6: NhD'ngeong trlnh Ion:

- Cae eong trinh khu vtje mi'en Bae

- Cae eong trinh khu vtje mi'en Trung

- Ck eong trinh khu vtje mi'en Nam

16.2 Bien dQng qui( d....phong rui ra tai sim co khac

So aau nam

Dl/ phong trieh trong nam (xem Thuyet minh so 32)

xU' Iy rui ro trong nam

So cuoi nam

35

Gia tr]khau hao lfiy ke

Trieu VND

831.298

Gia tri con laiTrieu VND

3.906.237

312.275

143 143

So dau narnSo cuoi narn (Trinh bay lal)

Tri~u VND Tri~u VND

6.575.364 5.205.439

2.734.415 2.080.980

3.840.949 3.124.459

8.427.867 8.722.470

2.127.866 2.085.447

82.960 82.960

1.449.510 1.386.156

474.535 471.784

120.861 144.547

(372.238) (372.377)

16.758.859 15.640.979

So cuoi namSo aau nam

(Trinh bay I~i)

Tri~u VND Tri~u VND

2.734.415 2.080.980

826.392 621.271

217.692 185.705

539.931 271.640

So cuoi nam So aau namTri~u VND

370.067

2.310

Tri~u VND372.377

2.707(2.846)

372.377372.238

NGAN HANG THtlO'NG MAl CO PHAN OAU Ttl vA PHAT TRIE'N VIET NAMTHUYET MINH BAO CAO TAl CHINH RIENG (Tiep theo) . MAu 56 B05/TCTD

16.3 Cae khoan phai thu khac

So aau narnSO' eu6i narn (Trinh bay lal)

Tri~u VND Tri~u VND

519.118 658.224

3.321.831 2.466.235

123.220 169.105

499.418 381.688

3.840.949 3.124.459

Cae khoan phai thu nQi bQ

cackhoan phal thu ben ngoai

Trong do:

- Phai thu tlr' cac eong ty con, lien doanh lien ke't veco phan hoa

- Phai thu tir Ngan h~lng Nha ruroc lien quan den ehoyay h6 tro lai suat

16.4 Tai san gan nQ da ehuyen quyen so hU'ueho TCTD, dang eha xu Iy

SO' eu6i narn sO' ailu narn

Tri~u VND Tri~u VND

Bat dQng san474.535 471.784

474.535 471.784

17. CAC KHoAN NO'CHINH PHU vA NHNN

SO' cuoi nam SO' dau narnTri~u VND Tri~u VND

1. Yay tU NHNN 12.786.849 9.519.969Nh~n von tlr' NHNN de tarn ung eho Ban Xu Iy no eho 149.500 149.500yay d~e biet Ngan hang TMCP Nam Do ....Vay thuc hien DIj an Hien dai h6a Ngan hang va H~ 154.345 172.849 \...thong Thanh toan cua Ngan hang bang nqoai t~ (

Vay tir Quy Quay yang DIj an tai tro cac doanh nghi~p 1 395,(

vua va nho J

Cac khoan no NHNN khae bang VND 12.483.003 9.197.225 J....

2. Tien gui eua BQTai ehinh'G

5.264.808 5.024.934 ~

Tien gui eua BQTai ehinh bang VND 3.373.681 2.949.944Tien gui eua BQTai ehinh bang ngo9i t~ 1.891.127 2.074.990

3. Tien gui thanh toan eua Kho b~e Nha nu'ac 58.428.114 28.847.029

Tien gUi eua Kho bge Nha nuoe bang VND 58.427.895 28.846.937Tien gui eua Kho bge Nha mloe bang ngo9i t~ 219 92

76.479.771 43.391.932

36

. - - - - - - - - -- -----------

NGAN HANG THUO'NG MAl CO PHAN f>AU TU vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu s6B05jTCTD

18. nEN GU'I vA YAY cAc TCTD KHAc

SO' eu6i narn SO' aau namTri~u VND Tri~u VND

Tien gU'i khong ky han cua cac TCTD khac 11.254.269 4.117.160

- Bang VND 8.031.470 3.309.598

- Bang nqoai t~ 3.222.799 807.562

Tien gU'i co ky han cua cacTCTD khac 14.622.569 27.142.367

- Bang VND 10.070.294 22.306.584

- Bang nqoai t~ 4.552.275 4.835.783

Vay cac TCTD khac 60.833.747 59.203.538

- Bang VND 7.110.545 7.587.224

Trong do: - Vay chiet khfiu, tai chiet khau 302.211

- Bang nqoai t~ 53.723.202 51.616.314

Trong do: - Vay cam cti, the chap

86.710.585 90.463.065

19. nEN GU'I ClIA KHAcH HANG

Thuyet minh theo loal tien gU'i

SO' eu6i narn SO' aau narnTri~u VND Tri~u VND

Tien, vimg gU'i khong ky han 155.948.650 124.402.379

Tien gUi khonq ky han bang VND 143.533.158 111.587.690

Tien gUi khong ky han bang vanq, nqoai t~ 12.415.492 12.814.689 -Tien, vang gU'i co ky han .' '683.190.214 594.350.430

Tien gUi co ky han bang VND 661.403.483 569.507.482 )~

Tien gui co ky han bang vanq va nqoai t~NH

21.786.731 24.842.948li

Tien gU'iv6n ehuyen dl:lng 5.692.283 4.920.988 ~l

Tien gui von chuven dunq bang VND 4.516.633 3.361.941 )!1:!;

Tien gui von chuyen dl,Jng bang ngo<;lit~ 1.175.650 1.559.047

844.831.147 723.673.797

37

NGAN HANG THU'O'NG MAl CO PHAN DAU TU'vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl cHINH RIENG (Tiep theo) . MAu SO B05/TCTD

Thuyet minh theo doi tu'gng khach himg va loal hinh doanh nghi~p

sO' cu6i nam SO' aau narnTri~uVND % Tri~uVND %

(eng tv nha rnroc 37.682.054 4,46 27.013.161 3,73

(eng tv TNHH MlV do Nha nu'oc so hiiu 100% 55.584.022 6,58 61.089.380 8,44

von dieu I~

(eng tv TNHH 02 thanh vien tra len c6 phanvon g6p cua Nha nu'oc tren 50% von dieu I~ 148.835 0,02 122.099 0,02ho~c Nha ruroc giG'quven chi phoi

(6ng tv TNHH khac 33.900.532 4,01 27.698.324 3,83

(eng tv (P c6 von co phan cua Nha nuocchiem tren 50% von dieu I~ hoac tong so cophan c6 quven phan bieu quvet ho~c Nhil 40.866.945 4,84 32.252.293 4,46nu'oc giG'quyen chi phoi doi voi ceng tv trongDieu I~ cua ceng tv

(eng tv co phan khac 62.352.116 7,38 56.161.868 7,76

(eng tv hop danh 26.712 32.407

Doanh nghi~p tu' nhan 928.403 0,11 1.118.306 0,15

Doanh nqhiep c6 von dau tu' nL10cnqoai 27.054.057 3,20 21.104.697 2,92

HQ'ptac xa va lien hi~p hop tac xa 644.585 0,08 656.751 0,09

HQkinh doanh, ca nhan 462.736.444 54,77 391.041.281 54,04

Don vi hanh chfnh 51! nqhiep, dang, doan the 20.676.385 2,45 16.448.200 2,27

va hiep hQi

Tien gui cua cae dOi tu'Q'ngkhac 102.230.057 12,10 88.935.030 12,29

844.831.147 100 723.673.797 100

20. VON TAl TRQ', UY THAc DAU Tli, CHO VAY TCTD CHJU RUI RO

Von nh~n tai tr<;1,uy th,3c oau tu', cho yay bang VND

Von nh~n tai tr<;1,uy thac oau tu', cho yay bang vimgva ngoc;li te

So cuoi namTri~u VND

10.563.763

1.158.964

So cfau namTri~u VND

10.046.635

1.315.325

11.722.727 11.361.960

38

NGAN HANG THtlO'NG MAl CO PHAN DAU Ttl vA PHAT TRIEN VIET NAMTHUVET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu 56 B05/TCTD

21. PHAT HANH GIAV T(J c6 GIA

So cuol narn So cfilu namTri~u VND Tri~u VND

Chung chi tren gui 62.237.385 47.141.004

Du'oi 12 thanq 30.580.233 16.293.349

Tu' 12thanq den du'oi 5 narn 30.654.888 29.845.417

Tu' 05 narn tro len 1.002.264 1.002.238

Ky phleu 612 608

Du'oi 12thanq 292 290

Tu' 12thanq den duol 05 narn 320 318

Trai phieu 2.000.370 367

Tu' 12thanq den du'oi 05 nam 61 61

Tu' 05 narn tro len 2.000.309 306

Trai phleu tang von BIDV 19.500.062 19.500.062

83.738.429 66.642.041

22. cAc KHOAN NQ' KHAc

So cuoi narnSo cfilu narn

~Trinh ba~ I"QTri~u VND Tri~u VND

Cae khoan phal tra n{>ib{> 2.612.228 2.425.420

Cae khoan phai tra ben ngoai 20.440.859 15.341.021

Trong do:

- Cac khoan lai va phi phai tra 16.846.000 13.368.636

~- Thue va cac khoan phai tra khac cho ngan sach NhaNu'oc

500.621 326.972

~Quy khen thu'ong, phuc IQi 1.883.811 1.468.231

24.936.898 19.234.672

23. TINH HINH THl!C HI~N NGHIA Vl) vtn. NGAN sAcH NHA Ntlac

So du' dau Phat sinh trong nam

narn (TrinhSo phal n{>p So da n{>p

So du' euoibay I~i) narn

Tri~u VND Tri~u VND Tri~u VND Tri~u VND

Thue GTGT 33.080 288.255 (286.040) 35.295

Thue TNDN 66.336 1.572.266 (1.412.263) 226.339

Cac IO<;lithue khac 48.231 634.439 (623.007) 59.663

Cac khoan phai n9P khac va 179.325 15.292 (15.293) 179.324cac khoan phi, I~ phi

326.972 2.510.252 (2.336.603) 500.621

39

NGAN HANG THu'O'NG MAl CO PHAN DAU ruvA PHAT TRIEN VIET NAMTHUYET MINH BAo eAo TAl eHINH RIENG (Tiep theo) . MAu soBOS/TeTD

24. VON vA cAe QUY

24.1 Bao cao tinh hinh thay doi von chu so hii'u

Thillng duQuy dl! Quy dl! trU' LQinhu~n

Von dieu I~von co phan

phong tai bo sung von chua phan phoichinh dieu I~ (Trinh bay I~i)

Tri~u VND Tri~u VND Trieu VND Trieu VND Tri~u VND

So du' c.fau nam 34.187.153 30.306 2.222.694 1.112.431 4.274.669

Tarn trich cac quy trong narn 5S0.000 290.000 (S70.000)

Trich bo sung cac quy theo quyet toan narn 47.1S5 23.593 (6S.564)2016

L9'i nhuan sau thue trong narn 6.593.165

xU' Iy ton that lien quan den heat di;>ng (5SS)the

Tarn trich quy khen thu'ong, phuc 19'i (1.644.000)

Tra co nrc cho co dong (2.393.101)

Thue phai ni;>pbo sung theo quvet toan (903)

Cac khoan qiam khac trong nam (7)

So du' cuoi narn 34.187.153 30.306 2.849.291 1.426.024 5.891.259

40

Tong cQng

Trieu VND

41.827.253

2.214

6.593.165

(5SS)

(1.644.000)

(2.393.101)

(903)

(7)

44.384.033

NGANNHANGTHU:O'NG,M~I, CO P!iAN D~U TU'vA PHATTRIEN VI~T NAM : NTHUYET MINH BAO CAOTAl CHINH RIENG (Tiep theo) MAU SO B05/TCTD

24.2 Chi tiet von dau tu' ella Ngan himg

Socuoi nam Sodau nam

Von co phanthu'ong

--..,....---Tri~u VND

32.573.242

1.613.911

30.306

Vonco phan Vonco phanthu'ong uu diii

-----.,.-:--__-Tri~u VND Tri~u VND

32.573.242

1.613.911

30.306

Von g6p cua Nha nuocVon g6p (co dong, thanh vien...)

Th~ng dir von co phan

34.217.45934.217.459 _

24.3 Chi tiet eo phieu ella Ngan himg

So Iu'Qngeo phieu dang ky phat hanh

So Iu'Qngeo phieu da ban ra eong eh(mg

- Co phieu pho thong

- Co phieu uu dai

So Iu'Qngeo phieu dang luu hanh

- Co phieu pho thong

- Co phieu u'u dai

M~nh gia eo phleu dang luu hanh (VND)

24.4 Co tue

So euoi narn So diiu nam

3.418.715.334 3.418.715.334

161.391.173 419.208.643

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

Trong narn tai chinh ket thuc ngay 31 thanq 12 narn 2017, Ngan hang da tien hanh chia cotire cho cac co dong bang tien m~t voi so tien la 2.393.101 trieu dong, tu'dng ung ty I~ co

tire 7%, theo Nghl quyet so 249/2017/NQ-DHDCD nqav 22 thanq 4 narn 2017 cua D<;li hQi ~

dong c6 dong. .~

THU NH~P LAI vA cAc KHOAN THU NH~P niO'NG TV j25.

Thu nh~p lai tien gui

Thu nh~p lai cho yay khach hang

Thu lai W kinh doanh, dau tu' chung khoan NQ'

- Thu IJi tU chung khoim kinh doanh

- Thu tai tU chung khoim dau tLi

Thu tu nghi~p Vl,I bao lanh

Thu khac tu hO<;ltdQng tin dl,lng

41

Nam nayNam tru'oe

(Trinh bay liili)

Tri~u VND Tri~u VND

2.059.262 1.454.310

62.610.572 50.099.941

9.614.101 8.448.758

316.310 182.650

9.297.791 8.266.108

1.469.725 1.335.385

260.908 205.747

76.014.568 61.544.141

NGANNHANGTH~O'NG,M~I, CO P!iAN f)~U ru vA PHAT TRIE'N VI~T NAM ~ A'

THUYET MINH BAO CAOTAl CHINH RIENG (Tiep theo) MAU SO BOS/TCTD

NGAN HANG THu'O'NG MAl CO PHAN f)AU ruvA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU soB05/TCTD

29. LAI THUAN TU' MUA BAN CHUNG KHOAN

29.1 Uii thuan tu mua ban chung khoan kinh doanh

Nam nay Nam tru'oc

Tri~u VND Tri~u VND

Thu nhap nr mua ban chunq khoan kinh doanh 541.598 623.026

Chi phi ve mua ban chunq khoan kinh doanh (172.422) (234.275)

369.176 388.751

29.2 Uii thuan tu mua ban chung khoan dau tu'

Nam na~ Nam tru'ocTri~u VND Tri~u VND

Thu nhap tU' mua ban chunq khoan s~n sang de ban 337.386 525.524

Chi phi ve mua ban chung khoan s~n sang de ban (453) (1.659)

(Trfch I~p) du' phonq rui ro chimq khoan dau tu'khonq bao gam trai phieu d~c biet (xem Thuye't (11.771) (100.904)minh 50'13.5)

325.162 422.961

30. LAI THUAN TU' HO~T f)QNG KHAc

Nam nayNam tru'oc

(Trinh bay I~i)Tri~u VND Tri~u VND

Thu nh.tip tu hoat dQng khac 4.504.210 3.675.049

Thu nh~p tLl no xau da du'Q'cxu IV 3.516.472 2.577.041

Thu nhap ve cac cong cu tai chinh phai sinh khac 767.660 857.319~

Thu tu' nghi~p vu mua ban no 8.982 1.355 ~

Thu khac 211.096 239.334

Chi phi hoat dQng khac ( 1.305.613) (1.878.943)

Chi ve cac cong cu tai chinh phai sinh khac (662.665) (761.022)

Chi ho trQ' cong tac xa h9i (284.871) (388.401)

Chi ve hO<;ltd9ng kinh doanh khac (358.077) (729.520)

Uii thuan tu ho~t dQng khac 3.198.597 1.796.106

31. THU NH~P TU' GOP VON, MUA CO PHAN

Nam na~ Nam tru'ocTri~u VND Tri~u VND

Co Wc nh~n du'Q'c; lai du'Q'cchia trong nam tU' g6p 328.820 356.064von, mua co phan:

TLIchung khofm v6'n (fau tv 9.152

TLIgop vO'n, (fau tV dai hqn 328.820 346.912

Lai tLl thoai von tLl cong ty lien doanh, lien ket 135.629 890.243

Lai thu tLl ban co phan BSL 619.927

Cac khoan thu nh~p khac 4.4711.084.376 1.250.778

43

NGAN HANG THU'O'NGMAl CO PHAN OAU TU'vA PHAT TRIEN VIET NAMTHUYET MINH sAo cAo TAl CHINH RIENG (Tiep theo) . MAU 56 S05/TCTD

32. CHI PHI HO~T OQNG

Nam nayNam tru'ac

(Trinh bay lai)

Tri~u VND Tri~u VND

39.950 48.9867.903.003 7.035.453

6.763.912 6.046.010

342.846 312.874

478.824 361.177

2.662.858 2.555.061

837.150 819.385

2.620.200 2.629.628

131.726 187.763

19.376 19.236648.422 531.171

1. Chi n9P thue va cac khoan phi, I~ phi

2. Chi phi cho nhan vien:

Trong do: - Chi ILldng va ptiu cap

- C3C khoim chi cIong gop theo ILldng

- Chi tro cap

3. Chi ve tal san:

Trang do: khau hao tai sen cocIjnh

4. Chi cho heat d9n9 quan Iy cong vu:

Trong do: - Cong teephi

- Chi host cIQngdoen the cue TCTD

5. Chi n9P phi bao hiem, bao toan tien gUi cuakhach hang

6. (Hoan nhap) du phong (khong bao gam chi phidu' phonq rui ro tin dunq n9i va nqoai bang; chi phidu' phonq nri ro chirnq khoan) (xem Thuye-t minh5014.4 va 16.2)

(38.236) (75.610)

13.836.197 12.724.689

33. CHI PHI THUE THU NH~P DOANH NGHI~P (TNDN) HI~N HANH

Nam nayNam tru'ac

~(Trinh bay lai)

Tri~u VND Tri~u VND I

~Thu nh~p tit hoat dQng kinh doanh tru'ac thue' 8.164.528 7.454.116

TnY:

Thu nhap tu' co nrc khong chiu thue (328.820) (356.064)

CQng:

Chi phi khac khong du'<;ICkhau tnr thue 21.108 4.447

Thu nh~p chju thue TNDN 7.856.816 7.102.499

Thue suat thue TNDN 20% 20%

Chi phi thue TNDN theo thue suat 1.571.363 1.420.500

Thue TNDN trong nam 1.571.363 1.420.500

Thue TNDN phai tra aau nam 66.336 202.825

Dieu chinh thue TNDN cac nam tru'oc 903 (17.867)

Thue TNDN da tra trong nam (1.412.263) (1.539.122)

Thue TNDN phai tra thuan cuoi nam 226.339 66.336

44

NGAN HANG THUO'NG MAl c6 PHAN DAU TU VA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU so B05/TCTD

34. TIEN VA cAc KHoAN TUO'NGDUO'NGTIEN

Tlen mat, vanq bac, oa quv

Tien gui tal NHNN

Tien gUi tal cac TCTD khac

- KhOng ky hen

- c6 ky ben khOng qua 3 thiIng

Chung khoan co thai han thu hoi hoac dao hankhonq qua 3 thanq ke tu' ngay mua

So cuoi namTri~u VND

So dau namTri~u VND

7.657.329

26.689.038

62.824.417

16.864.892

45.959.525

1.700.000

6.953.737

34.967.412

23.551.700

11.631.444

11.920.256

98.870.784 65.472.849

35. TINH HINH THU NH~P CllA cAN BQ CONG NHAN VIEN

I. Tong so can b9, ceng nhan vien blnh quan trongnarn (nquoi)

II. Thu nhap cua can bo, ceng nhan vien (trieuoong)

1. Tong thu nh~p

2. Thu nhap blnh quan thanq

36. TAl sAN THE CHAP

Nam nay Nam tru'oc

23.482 23.122

6.763.912 6.045.776

24,00 21,79

36.1 Tai san, giay to co gia nh~n the chap, cam co va chiet khau, tai chiet khau

Bat o9ng san

D9n9 san

Chung tLi'co gia

Trang a6, M~nh gia GTCG mua c6 ky hen voi TCTD

Tai san khac

So cuol narn So dau narnTri~u VND Tri~u VND

677.061.828 551.309.895

141.984.647 127.000.132

203.181.254 150.183.215

28.726.000 4.243.000

125.092.392 117.684.877

1.147.320.121 946.178.119

I

"

36.2 Tai san,giay to co gia dem di the chap, cam co va chiet khau, tai chiet khau

Chung khoan kinh doanh

Chung khoan oau tu'

Trang a6, M~nh gia GTCG ban c6 ky h?n voi TCTD

45

So cuoi nam So dau namTri~u VNDTri~u VND

7.082.413 2.923.000

300.000

7.082.413 2.923.000

NGAN HANG THu'O'NG MAl CO PHAN f)AU ruvA PHAT TRIE'N VIET NAMTHUVET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu 56 BOS/TCTD

37. HO~T f)QNG NH~N UV THAc vA f)~1 LV Ttl CHUC TIN Dl,JNG

sO'eu5i narn SO'c:filu narnTri~u VND Tri~u VND

Cho vay tu' nguon nhan uy thac khonq chlu rui ro 417.114 524.356Nghi~p vu ngan hang dai Iy 47.695.292 49.250.135

48.112.406 49.774.491

38. cAc CAM KET NGO~I BANG

SO'eu5i narn S5dau narnTri~u VND Tri~u VND

1. Cac khoan bao lanh 131.101.403 112.479.260

- Baa tanh vay vO'n 1.620.144 1.004.168

- Baa tanh knee 129.481.259 111.475.092

2. Cam ket thanh toan LC 62.631.790 58.954.823

- Thu tln dunq trs ngay 14.442.529 20.189.255

- Ttnr tin dunq tra chem 47.955.912 38.765.568

- Cam ket thanh toen trucehen be?ctumq tv theaLlC ne?ia;a 233.349

3. Cac cam ket dira ra 9.571.519 11.642.916

203.304.712 183.076.999

39. NGHI~P Vl,JvA 56 ouvor cAc BEN LIEN QUAN

Chi tiet bien d9n9 Ion voi cacben lien quan trong narn 2017 nhu' sau:

Ben lien quan Cae giao dieh Trieu VND ~Co quan quan Iy Nha - (Clam) tien gui cua BIDV tal co quan quan Iy (8.289.014)ruroc - Tang tlen gui cua cd quan quan Iy t<;liBIDV 29.820.959

- Tang khoan vay cua BIDV nr cd quan quan Iy 3.266.880

Cac cong ty con - Tang tlen gui t<;liBIDV cua cac cong ty con 871.587

- (Giam) tien vay tU' BIDV cua cac cong ty con (1.210.326)

- Tang tien gui cua BIDV t<;licac cong ty con 4.721.504

- (Giam) tien vay cua BIDV t<;licac cong ty con (72.806)

Cac cong ty lien - (Giam) tien gui t<;liBIDV cua cac cong ty lien(617.719)doanh doanh

- (Giam) tien gui cua BIDV t<;licac cong ty lien(4.749.226)

doanh- (Giam) tien vay tU' BIDV cua cac cong ty lien

(37.418)doanh

Cac cong ty lien ket - Tang tien gui t<;liBIDV cua cac cong ty lien ket 338.339- (Giam) tien vay tLt BIDV cua cac cong ty lien ket (137)

46

NGAN HANG THtlO'NG MAl CO PHAN f)AU Ttl vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu 56 BOS/TCTD

Chi tiet so du' Ion voi cac ben lien quan ta: ngay 31 thano 12 narn 2017 nhu sau:

Ben lien quan Sodu' Phai thu (Phai tra)

Tri~u VND Tri~u VND

co quan quan Iv Nha - TiE~ngui tal co quan quan IV 25.792.038nuec - Tien glti ella co quan quan IV (63.692.922)

- Cac khoan yay tu co quan quan Iv (12.786.849)

Caceong ty con - Tien gui tal BIDV ella cac eong ty con (3.652.949)

- Tien yay nr BIDV ella cac eong ty con

- Tien glti ella BIDV tal cac eong ty con 10.618.145

- Tien BIDV yay ella cac eong ty con (112.207)

- Phai thu cac eong ty con 272.000

Caceong ty lien - Tien gui ella cac eong ty lien doanh (775.152)doanh - Tien gui ella BIDV tai cac eong ty lien doanh 1.960.660

- Tien yay tu' BIDV ella cac eong ty lien doanh 174.231

Caceong ty lien ket - Tien gui tai BIDV cua cac eong ty lien ket (1.531.235)

- Tien yay tu BIDV cua cac eong ty lien ket 1.012.972

40. MUC,f>Q T~P TRUNG ,!HEO KHU vyc f)~A I:Y ClIA C~C TAl sAN, CONG NQ'vA cAcKHOAN Ml)C NGO~I BANG T~I NGAY 31 THANG 12 NAM 2017

CCTC pnaiKinh doanh

sinhva dau tu'

Tong du' nQTong tien gui

Cae eam ket (Tong giaehung khoan

eho vay tin dl:lng tri giao(Chenh I~eh

dieh theobciD dODal

DN-DC)

Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND

Trong nu'oe 875.830.006 933.126.403 193.711.117 150.122 163.287.751

Nu'oengoai 26.363 1.274.504 22.076

41. CHINH sAcH QuAN LY RlII RO LIEN QUAN f)EN cAc CONG Cl) TAl cHINH

Ngan hang oa ban hanh Nghi quyet oanh gia thl/e tri?ng va thong qua IQ trinh trien khaiKhung Quan Iy rui ra C'QLRR") tong the eua BIDV vaa thang 12 nam 2013, thea 06 Nganhang thong nhat oanh gia hi~n tri?ng QLRR, yeu eau trien khai theo thong I~ quoe teo Tren cd

so 06, Ngan hang oa xay dl/ng Quy oinh Khau vi rui ra va ban hanh Tuyen bo Khau vi rui rahang nam tu 2015 oen nay. Cd eau to ehue; h~ thong van ban, ehfnh saeh, quy trinh quyoinh va eong el,l nh~n di~n, 00 luang rui ro oa OU<;1ethiet ke xay dl/ng tren cd so tuan thuquy oinh eua phap lu~t va cae yeu eau quan tri nQi bQ eua Ngan hang oong thai cLing tiepthu cae phudng phap va ehuan ml/e quoe te nham oam baa tfnh phu h<;1pvOi ban chat va o~eoiem eua tung 10i?irui ro e6 kha nang phat sinh trong hO<;ltoQng eua Ngan hang. Ben ei?nh06, thang 12 nam 2015, Ngan hang oa ban hanh va hi~n oang trong qua trinh to ehue thl/ehi~n LQ trinh trien khai Basel t<;li BIDV, trong 06 xc3c0inh ma hinh hO<;ltoQng ml,le tieu cLingnhu cae dl/ an can trien khai huong tOi tuan thu eac tieu chuan cua Hi~p uoc Basel va oapung yeu cau trien khai cua NHNN trong cong tac quan Iy rui roo Vaa thang 6 nam 2017,BIDV oa ban hanh De an giai phap trien khai Basel t<;li BIDV giai oO<;ln2017-2019, trang 06oieu chinh LQ trinh trien khai Basel t<;li BIDV nham c~p nh~t, bo sung cac yeu cau trien khaimOi cua NHNN.

47

NGAN HANG THU'O'NG MAl c6 PHAN OAU TU'VA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU 56 BOS/TCTD

Cong tac quan Iv rui ro thi truonq tai Ngan hang d§ co nhCi'ng buoc phat trien nharn hu'ongtol tuan thu thong I~ qudc teo Chtrc nang quan Iv rui ro th] truonq d§ du'<;1Ctach bach r6 rang,dQc I~p voi don vi kinh doanh. H~ thong van ban che dQ d§ ducc ban hanh nr chinh sach,quy dinh toi cac cam nang hu'ong d§n. H~ thong bao cao ni;>ibQ ve quan IV ru] ro th] tru'ongdu'<;1Cthiet I~p va bao cao theo dinh ky ho~c dQt xuat toi cac cap I§nh dao. Cac danh rnucphat sinh rui ro th] truonq duoc dinh gia hang ngay theo gia th] tru'ong hcac dinh gia theomo hinh. Ngan hang d§ xav dunq cac cong Cl,l do Iu'ong rui ro thi tru'ong bao gom: tr<;lngthai, Iai 16 thl/c te va dl/ kien, cac chi so di;> nh<;ly (BPV, duration ... ), VaR, backtest,stresstest. H~ thong h<;ln muc (bao gom h<;ln muc tr9ng thai, h<;ln muc dung 16, h<;ln mucBPV, h<;lnmuc VaR) d§ du'<;1Cthiet I~p cho cac danh ml,lc phat sinh rui ro thi tru'ong. Von yeucau toi thieu cho rui ro thi tru'ong du'<;1Cxac dinh theo phu'dng phap chuan hoa cua Basel II.Ngan hang d§ trien khai cac chu'dng trinh ung dl,lng nham tl/ di;>ng hoa cong tac do Iu'ong,giam sat rui ro thi tru'ong.

De quan Iv rui ro tin dl,lng, Ngan hang d§ ban hanh va thl/C hi~n cac chinh sach, quy trinhtin dl,lng ni;>ibi;>. Ngan hang quan IV rui ro thanh khoan tren nguyen Uk dam bao tuan thucac quy dinh cua NHNN trong hO<;ltdQng cua cac to chuc tin dl,lng, duy tri quy me, chat1u'<;1ngtai san co tinh thanh khoan cao phu h<;1pnham dam bao an toan thanh toan t<;li m<;>ithai diem. Hi~n t<;li, Ngan hang d§ xay dl/ng mi;>t h~ thong cac quy dinh va quy trinh ni;>ibi;>ve quan IV rui ro thanh khoan va hu'ong toi trang bi giai phap cong ngh~ thong tin, xay dl/ngcac me hlnh quan IV hi~n d<;linham dap ung cac khuyen nghi thong I~ quoc te trong tu'dnglai. Ngan hang d§ trien khai H~ thong Quan IV Von t~p trung, theo do, toan bi;>cac giao dichvon cua Ngan hang deu thong qua Hi;>iso chinh, qua do, t~p trung quan IV rui ro thanhkhoan va rui ro I§i suat ve HQi so chinh.

42. RUI RO n'EN T~

Rui ro tien t~ la rui ro ma tai san cua Ngan hang ho~c gia tri cua khoan dau tu' bi anh hu'ongdo nhCi'ng thay doi ve ty gia. Tai san cua Ngan hang chu yeu bang VND, mi;>t phan bangngo9i t~ khac. Ngan hang d§ trien khai h~ thong h<;lnmuc tu'dng ung voi chi tieu do Iu'ongrui ro theo tung dong tien. Cac h<;lnmuc du'<;1Cquan IV tren cd so hang ngay va chien 1u'<;1cphong ngua rui ro du'Q'cNgan hang su dl,lng de dam bao cac chi tieu quan Iv rui ro du'Q'cduytri trong h<;lnmuc d§ thiet I~p.

48

NGAN HANG THlJ'O'NGMAl CO PHAN f)AU TlJ'vA PHAT TRIE'N VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAu 56 B05/TCTD

Gia tr] ghi s6 cua cac tal san bang tien va conq no bang tien co goe nqoai t~ tai ngay 31 thanq 12 narn 2017nhu' sau:

Gia tr] vimg tit~nU5D quy doi

t~ quy doicacngoi;li t~ Tongkhae quy doi

Tri~u VND ---T=r-ri""'~-u"""V""'N-:-:D~

EUR quy doi

Tri~u VND Tn~u VND Tn~u VND

Taisan

Tien mat, vanq bac,da quy

Tien gUi tal NHNN

Tien gUi tal cacTCTO khac va eho vay cac TCTO khac(*)

Cho vay khach hang (*)

Tai san co dlnh

Cac tai san Co khac (*)

Tong tai san

Nq phai tra

Tien gUi va vay nr NHNN va cac TCTO khac

Tien gui cua khach hang

Von tai tro, uy thac dau tu, eho vay TCTO chiu rui ro

Phat hanh giay to co gia

Cac eeng cu tai chinh phai sinh va cac khoan no taiehfnh khae

1.854.535

3.834.982

465.994 274.8131.113.728

3.834.982

34.233.20228.742.404 979.5124.511.286

69.137.986

17.752

3.783.853

229.835 68.654.417

17.752

3.758.723

253.734

4.25020.880

112.862.3105.227.995 106.122.006 1.512.309

63.543.967

35.377.873

1.158.964

2.662

8.708.579

2.479.403 60.800.604

2.253.626 32.700.423

321.192 837.772

2.662

(23.139) 8.379.849

28.866 2.684.285

5.059.948 105.405.595

168.047 716.411

(174.658) (1.584.149)

(6.611) (867.738)

263.960

423.824

351.869

Cae khoan n<;lkhae

Tong nq phai tra

Tr9ng thai tien t~ nQi bang

Tr9ng thai tien t~ ngo9i bang

Tri;lng thai tien t~ nQi, ngoi;li bang

2.788.97375.822

111.581.018

1.281.292

(2.073.323)

1.115.475

396.834

(314.516)

(792.031)82.318

(*) Kheng bao gem dlj phong rui roo

49~.

~-~

NGAN HANG THUO'NG MAl CO PHAN f)AU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) . MAU soBOSjTCTD

43. RlJI RO LAI SUAT

Rui ro lai suet la rui ro rna Ngan hang phai qanh chiu khi c6 su' bien dQng ve lai suat lamthay doi thu nhap va gia tr] kinh te von cua Ngan hang. Cac gia dinh va dieu kien sau du'c;1cap dl,Jng trong phan tich ky han dinh gia lai lai suat cua cac tai san va cong n<;1cua Ngan

hang:

Ii> Tien m~t, vanq bac, da quv: g6p von dau tu dai han: tal san co dinh; cac conq cu taichfnh phai sinh va cac tai san tal chfnh khac: tai san c6 khac va cac khoan no khac duccxep loai khoan rnuc khong nhav cam Iai suat:

;. Tien gli'i tal Ngan hang Nha rurcc Vi~t Nam du'<;1Cxep IO<;liden mQt thang;

... Ky h<;ln dinh l<;Iilai suat thl/c te cua chli'ng khoan kinh doanh du'<;1Cxac dinh dl/a trenthong tin ve ky h<;lnnam giG' con l<;Iitheo quy dinh va ky dinh gia l<;Iigan nhat cua chli'ngkhoan:

Chli'ng khoan c6 lai suat co dinh: Ky h<;lndinh gia l<;Iidl/a tren thai gian dao h<;lnthl/cte ho~c thai gian nam giG' con l<;Iidu'<;1cphep tfnh tli' thai diem I~p bao cao tai chfnh,tuy theo thai diem nao den tru'ac;

Chli'ng khoan c6 lai suat tha nOi: Ky h<;lndinh gia dl/a tren ky dinh l<;Iilai suat gannhatj ky dao h<;lnho~c thai gian nam giG' con l<;Iidu'<;1cphep tfnh W thai diem I~p baocao tai chfnh tuy theo thai diem ni'lO den tru'ac.

'" Ky h<;lndinh l<;Iilai suat thl/c te cua chung khoan dau tu' du'<;1Cxac dinh nhu' sau:

Cac khoan ml,lc c6 lai suat co dinh trong suot thai gian nam giG': Ky h<;lndinh gia dl/atren thai gian dao h<;lnthl/c te con l<;Iitfnh tli' thai diem I~p bao cao tai chfnh;

Cac khoan ml,lc c6 lai suat tha noi: Ky h<;lndinh gia l<;Iidl/a tren ky dinh l<;Iilai suatgan nhat con l<;Iitfnh W thai diem I~p bao cao tai chfnh.

Ii>- Ky h<;lndinh gia cua cac khoan tien gli'i va cho vay cac TCTD; cac khoan cho vay khachhang; cac khoan cho vay uy thac dau tu'; cac khoan n<;1Chfnh phu va Ngan hang Nhanu'ac Vi~t Nam; cac khoan tien gli'i va vay cac TCTD khac va khoan ml,lC tien gli'i cuakhach hang du'<;1Cxac dinh nhu' sau:

- Cac khoan ml,lC c6 Iai suat co dinh trong suot thai gian cua h<;1pdong: Ky h<;lndinh gial<;Iidl/a tren thai gian dao h<;lnthl/c te con l<;Iitfnh tli' thai diem I~p bao cao tai chfnh;

- Cac khoan ml,lC c6 lai suat tha nOi: Ky h<;lndinh gia l<;Iidl/a tren ky dinh l<;Iilai suatgan nhat con l<;Iitfnh tli' thai diem I~p bao cao tai chfnh;

Ii>- Ky h<;lndinh gia l<;Iicua khoan ml,lc phat hanh giay to' c6 gia du'<;1Cxac dinh nhu' sau:

Cac khoan ml,lC c6 lai suat co dinh: Ky h<;lndinh gia l<;Iidl/a tren thai gian dao h<;lnthl/c te con l<;Iitfnh tli'thai diem I~p bao cao tai chfnh;

Cac khoan ml,lC c6 Iai suat tha nOi: Ky h<;lndinh gia l<;Iidl/a tren ky dinh l<;Iilai suatgan nhat con l<;Iitfnh tli' thai diem I~p bao cao tai chfnh.

~ Ky h<;lndinh gia l<;Iicua khoan ml,lc nguon von tai tr<;1uy thac dau tu', cho vay ma Ngan

hang chiu rui ro du'<;1Cxac dinh nhu' sau:

- Cac khoan ml,lc nguon von Ngan hang nh~n de tai tr<;1,uy thac dau tu', cho vay maNgan hang du'<;1Chu'ang mQt muc thu nh~p W Iai khong chiu anh hu'ang bai Iai suat thitru'ang du'<;1Cxep VaG khoan ml,lc khong nh<;lycam lai suat;

- Cac khoan ml,lc nguon von Ngan hang nh~n theo cd sa lai suat tha nOi va tl/ quyetdlnh Iai suat dau ra: ky dinh l<;IiIai suat dl/a tren ky dlnh l<;Iilai suat gan nhat con l<;Iitfnh W thai diem I~p bao cao tai chfnh.

Ngan hang cCing tham gia VaG nhieu giao dich phong ngva rUi ro lien quan den cac cong Cl,lphai sinh nhu' hoan doi tien t~ va hoan doi lai suat cho ml,lc dfch quan Iy rui ro Iai suat, ty

gia.

50

NGAN HANG THU'O'NG MAl CO PHAN f)AU TU' vA PHAT TRIE'N VIET NAMTHUYET MINH sAo cAo TAl CHINH RIENG (Tiep theo) MAu 56 SOS/TCTD

Bang sau trlnh bay rui ro lai suat cua ngan hang tal ngay 31 thang 12 narn 2017:Ky thay doi liii suat

Khong chlu rui roliii suat do djnh gia

Qua him lai Den 1 thang Tit 1-3 thang Tit 3-6 thang Tit 6 -12 thang Tit 1-5 nam Tren 5 nam Tong

Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND Tri~u VND

fiii san

Tien m~t, vilng bac, da quy 7.657.329 7.657.329

Tien gUi tai NHNN 26.689.038 26.689.038

Tien gU1t~i cac TCTD khac va eho vay96.296.346 14.071.336 9.294.415 1.439.913 5.305.129 552.206 126.959.345

cac TCTD khac (*)

Chung khoan kinh doanh 547.073 1.208.999 6.533.725 8.289.797

Cac e6ng cu tai ehinh phai sinh va cac150.122 150.122

tai san tai ehinh khacCho vay khach himg (*) 15.851.752 264.207.621 233.970.361 208.308.703 73.818.308 18.587.498 19.690.956 834.435.199

Chung khoan dau tu' (*) 257.000 6.749.077 6.127.000 2.498.000 10.727.733 13.135.079 55.602.615 59.901.450 154.997.954

Gop von, dau tu' dai han (*) 8.167.355 8.167.355

rai san co d!nh 9.414.973 9.414.973

Tai san Co khae (*) 372.238 16.758.859 17.131.097

Tong tai san 16.480.990 48.897.715 393.320.005 251.086.770 229.539.850 94.927.025 79.495.242 80.144.612 1.193.892.209

Nq phal traTien gU1va vay tli NHNNva cac TCTD

149.500 101.275.649 28.018.716 27.506.953 5.748.475 75.183 415.880 163.190.356khaeTien gUi cua khach hang 312.508.974 169.315.018 153.092.289 174.235.567 35.677.326 1.973 844.831.147

Von tai trc;1,uy thae dau tu', eho vay70.458 78.644 85.911 383.384 2.974.639 8.129.691 11.722.727

TCTDehiu rui roPhat hanh giay til co gia 12.579.895 6.436.460 9.416.960 29.682.647 6.122.405 19.500.062 83.738.429

Cae khoim nc;1khae 24.936.898 24.936.898

Tong nqphai tra 25.086.398 426.434.976 203.848.838 190.102.113 210.050.073 44.849.55328.047.606 1.128.419.557

Mltc chenh nhilY cam voi liii suat16.480.990 23.811.317 (33.114.971) 47.237.932 39.437.737 (115.123.048) 34.645.689 52.097.006 65.472.652

noi bangCaecam ket ngoai bang co tae d9ngtOi mue 69 nh~y cam voi liii suat euacae tai san va e6nq no (ronq)Mltc chenh nhilY cam voi liii suat

16.480.990 23.811.317 (33.114.971) 47.237.932 39.437.737 (115.123.048) 34.645.689 52.097.006 65.472.652noi, ngoili bang

(*) Khong bao gam dl/ phong rui roo

51

., .........., <: - ~ .-.. ,,.~ \\

NGAN HANG THUO'NG MAl CO PHAN f>AU TU vA PHAT TRIE'N VI~T NAMTHUYET MINH BAo cAo TAl CHiNH RIENG (Tiep theo) MAu soB05/TCTD

44. RUI RO TiN DI,ING

Rui ro tin dunq la kha nang xay ra ton that trong heat d9ng ngan hang cua to entre tin dunqdo khach hang khong thuc hi~n hoac khonq co kha nang thuc hien nghia vu cua mlnh theocam ket, Ngan hang kiern scat va quan Iy rui ro tin dunq bang each thiet I~p gioi han tindl,lng tu'o'ng ung voi rmrc d9 rui ro rna Ngan hang co the chap nhan diroc doi vel m6i khachhang, doi voi m6i linh vue nqanh nghe cling nhu thiet I~p gioi han tin dunq trung, dai han

phu hop voi co' cau huy d9n9 von.

Ngan hang da thiet I~p quy trinh scat xet chat Iu'qng tin dune cho phep du' bao sorn nhG'ngthay doi ve tlnh hinh tal chinh, kha nang tra no cua cac ben doi tac dl/a tren cac yeu to dlnhtinh, dlnh Iu'qng. H.;lnmuc tin dl:mg doi voi m6i khach hang du'qc thiet I~p thong qua vi~c sudl,mg h~ thong xep h.;lng tin dl,lng, trong do m6i khach hang du'qc xep IO.;li0 m9t muc d9 ruiroo Muc d9 rui ro nay co the du'qc sua doi, c~p nh~t thu'ang xuyen. Ngan hang kiem soat vaquan Iy rui ro tin dl,lng thong qua xay dl/ng muc tham quyen phan quyet cua tung chi nhanhtren co' so hi~u qua, chat Iu'qng tin dl,lng thl/C te cua tung chi nhanh va danh gia nang Il/cquan Iy cua tUng chi nhanh, danh gia tiem nang cua tUng vung.

Ngan hang xay dl/ng chinh sach khach hang de sang IQc, Il/a chQn khach hang, co chinhsach ung xu phu hqp, thong nhat doi vOi tUng khach hang. Ngan hang xay dl/ng danh ml,lcsan pham da d.;lng nham dap ung nhu cau cua khach hang, dong thai xay dl/ng quy trinhtham dlnh, xet duy~t tin dl,mg t.;li chi nhanh va H9i so chinh nham thl/c hi~n nhat quan trentoan h~ thong, h.;ln che cac rui ro tac nghi~p. Dong thai, de tang cu'ang cac bi~n phap baodam tien vay, h.;lnche rui ro tac nghi~p, Ngan hang da ban hanh cac quy dlnh hu'ong d§n chitiet ve vi~c thl/c hi~n bao dam tien vay.

Cac tai san tai chinh da qua h~n nhu'ng khong bl giam gia

Cac tai san tai chinh da qua h.;ln nhu'ng khong bl giam gia cua Ngan hang bao gom cackhoan cho vay bl qua h.;ln nhu'ng so du' dl/ phong Cl,lthe can trich I~p theo cac chuan ml/c ketoan, che d9 ke toan ap dl,lng cho cac to chuc tin dl,lng t.;li Vi~t Nam va cac quy dlnh phap Iyco lien quan den vi~c I~p va trinh bay bao cao tai chinh la bang khong.

Tuoi nq cua tai san tai chinh da qua h.;ln t.;li ngay 31 thang 12 nam 2017 nhu'ng khong bl ~giam gia du'qc trinh bay du'Oiday: ~

Qua h~n

Du'oi 90 Tu 91 toi Tu 181 toi Tren 360ngay 180 ngay 360 ngay ngay

Tri(!u VND Tri(!u VND Tri(!u VND Tri(!u VND

636.031 704.731 1.617.226 1.000.296Cho vay khach hang

45. RUI RO THANH KHoAN

Rui ro thanh khoan la rui ro do: (i) Ngan hang khong co kha nang thl/c hi~n cac nghia vl,l t.;lithai diem phat sinh nghia Vl,l tai chinh; ho~c (ii) Ngan hang co kha nang thl/c hi~n nghia Vl,lkhi den h.;ln nhu'ng phai chlu ton that Ion de thl/c hi~n nghia vl,l do. De giam thieu rui rothanh khoan, Ngan hang duy tri co' cau tai san Nq va tai san Co phu hqp, dong thai tangcu'ang kha nang huy d9ng tU nhieu nguon khac nhau. Ngan hang co chfnh sach quan Iy taisan co tinh thanh khoan cao, linh hO.;lt, theo d5i dong tien tu'o'ng lai va tfnh thanh khoanhang ngay. Ngan hang cOng danh gia dong tien dl/ kien va kha nang s~n co cua tai san dambao hi~n t.;li trong tru'ang hqp can huy d9n9 them nguon von.

Thai gian dao h.;ln cua cac tai san va cong nq the hi~n thai gian con l.;li cua tai san va congnq tinh tU ngay I~p bao cao tai chinh rieng den khi thanh toan theo quy dlnh trong hQ'pdongho~c trong dieu khoan phat hanh.

52

NGAN HANG THUO'NG MAl CO PHAN DAU TU vA PHAT TRIEN VIET NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) - MAU 56 B05/TCTD

Cac gia dlnh va dieu kien sau duoc ap dl,mg trong phan tich thai gian den han cua cac tai

san va conq no cua Ngan hang:

... Tien gLti tal Ngan hang Nha nuoc Vi~t Nam duoc xep loai tien gLti thanh toan, trong do

bao gom tien gLti du trO' bat bucc:

... Thai gian dao han cua ehLtng khoan kinh doanh dua tren thai gian dao han thuc te hose

thai gian narn giO'con I~i duoc phep tuv theo thai diem nao den tnroc:

... Thai gian dao han cua ehLtng khoan no dau tu duoc tinh dua tren ngay dao han cua tUng

loai chirnq khoan no:

... Thai gian den han cua cac khoan tien gLti va eho vay cac TCTD khac va cac khoan eho

vay khach hang du'<;Iexae dlnh dlja vao ngay den h~n eua h<;lpdong quy dlnh. Thai gian

den h~n thlje te co the thay doi do cae khe u'oeeho vay du'<;Iegia h~n;

... Thai gian den h~n eua cae khoan dau tu' gop von mua co phan du'<;Ieeoi la hdn nam (05)

nam do cae khoan dau tu' nay khong co thai gian dao h~n xae dlnh;

... Cae khoan tien gLti, tien vay eua cae to ehue tin dl,mg va cae khoan tien gLti eua khaeh

hang du'<;Iexae dlnh dlja vao tinh chat eua cae khoan nay ho~e thai gian dao h~n tren

h<;lpdong. Tai khoan Vostro va tien gLti thanh toan du'<;Iethlje hi~n giao dleh theo yeu

eau eua khaeh hang va do do du'<;Iexep lo~i khong ky h~n. Thai gian dao h~n doi voi cae

khoan vay va tien gLti ky h~n du'<;Iexae dlnh dlja tren ngay den h~n theo h<;lpdong.

Trong thlje te, cae khoan nay co the du'<;Iequay vong va do do duy trl trong thai gian dai

hdn thai gian dao h~n ban dau ho~e cae khoan tien gLti co ky h~n co the rut tru'oe h~n

(khong thlje hi~n dung den ngay dao h~n ghi tren h<;lpdong);

... Thai gian den h~n eua cae tai san co dlnh du'<;Iephan bo vao dai ky h~n tu 05 nam tro

len.

-1

53

NGAN HANG THl1O'NG MAl CO PHAN OAU Tl1 vA PHAT TRIE'N VI~T NAMTHUYET MINH BAo cAo TAl CHiNH RIENG (Tiep theo) MAu soBOS/TCTD

Bang sau trlnh bay rui ro thanh khoan cua Ngan h~mgtal ngay 31 thanq 12 narn 2017:

Qua han Trong hanTong

Tren 3 thang Den 3 thang Den 1 thang Tit 1 - 3 thang Tit 3 -12 thang Tit 1- 5 nam Tren 5 namTri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND Tri~uVND

TiJi san

Tien m~t,vimg bac, da quy 7,657.329 7,657.329

Tien gUi t~i NHNN 26,689,038 26,689,038

Tien gUi t~i cac TCTO khac va 81.263,695 28,975,835 10,699,919 5,503.949 515,947 126,959.345eho vay cacTCTD khac (*)

Chung khoan kinh doanh 547,073 7.742.724 8,289.797

Cae eeng e~ tai ehinh phai sinh150.122 150.122

va cac ti!i san tai chinh khac

Cho vay khaeh hang (*) 11.523.481 4.328,271 59,679,900 145,878,087 273.881.004 112,202,944 226,941.512 834.435,199

Chung khoan dau tu (*) 257,000 1.934,000 1.450,000 12,645.166 70.445,615 68,266,173 154,997,954

Gop von, dau tu dai han (*) 8.167.355 8,167.355

rai san co dinh 9.414,973 9.414,973

rai san Co khac (*) 372,238 2.339.405 3,871.147 7,870,894 2,677.413 17.131.097

Tong ti!i san 12.152.719 4.328.271 179.713.489 180.722.142 312.839.707 190.829.921 313.305.960 1.193.892.209

Nq phai traTien gUi va vay t~ NHNN va cac

91.744.763 10.452,210 31.555.486 28,920,775 517.122 163,190.356TCTO khacTien gUi cua khaeh hang 312,508,974 170,054,541 332,298,739 29,859,063 109,830 844,831.147

Von tai tro, uy thac dau tu, eho27.794 78,644 455,052 3,034.340 8.126,897 11.722.727

vay TCTO ehiu rui roPhat hanh giay to co gia 12,580,264 6.436.460 40,570.178 4,651.466 19,500,061 83.738.429

Cae kho1m nQ khae 2,869.425 5,578,721 13.500,655 2.766,835 221.262 24,936,898

Tong nq phai tra 419.731.220 192.600.576 418.380.110 69.232.479 28.475.172 1.128.419.557

MU'cchenh thanh khoan rang 12.152.719 4.328.271 (240.017.731) (11.878.434 ) (105.540.403 ) 121.597.442 284.830.788 65.472.652

(*) Khong bao gem dl/ phong rui ro,

54

.\ -- \. ;;;:- • .:,:._ _", I - II

NGAN HANG THu'O'NG MAl CO PHAN DAU ruvA PHAT TRIE'N VI~T NAMTHUYET MINH BAo cAo TAl CHINH RIENG (Tiep theo) MAU soB05/TCTD

46. TV GIA MOT SO LO~I NGO~I T~ vAo THCn:DIEM CUOI NAM TAl CHINH

Loai tien t~ 31/12/2017 31/12/2016

U5D 22.425 22.159

EUR 27.098 23.866

GBP 30.513 27.799

CHF 23.187 22.212

JPY 200,37 192,93

5GD 16.881 15.633

CAD 17.949 16.767

AUD 17.625 16.325

47. SO LI~U SO SANH

56 Ii~u so sanh la 56 Ii~u cua bao cao tai ehinh rieng cua Ngan hang da duoc kiern toan eho

)narn tai chinhket thuc ngay 31 thanq 12narn 2016.Theo ket luan kierntra cua Kiem toanNha ruroc, Ngan hang trinh bay I~i 56 lieu so sanh nam truoc nhir sau:

So da trinh bayKhoan muc tnJ'oc day Dieu chinh So trinh bay lai

Tri~u VND Tri~u VND Tri~u VND

BANG CAN DOl KE ToAN~

Cho vay khach hang 700.674.108 (692) 700.673.416 rDI,I'phonq rui ro eho vay khach hang (9.410.476) (692) (9.411.168) NGAr

i110NG ~Gop von, dau tu' dai han 8.241.139 (1.948) 8.239.191 :iU TllVA

DI,I'phonq qiarn gia dau tu dai han (271.557) (1.948) (273.505) VIElTai san co djnh 9.524.652 57.555 9.582.207 .~Tai san e6 dinh hfru hlnh 4.966.010 56.686 5.022.696

Nguyen gia tai san codlnh 8.878.330 52.125 8.930.455

Hao man tai san co dint: (3.912.320) 4.561 (3.907.759)

Tal san e6 djnh vo hinh 4.303.821 869 4.304.690

Nguyen gia tei san ciidinh 5.178.633 1.012 5.179.645

Hao man tai san cO'dinh (874.812) (143) (874.955)

Tai san Co khac 15.730.450 (89.471) 15.640.979

Cae khoan phai thu 5.261.464 (56.025) 5.205.439

Cae khoan lai, phi phai thu 8.755.439 (32.969) 8.722.470

Tai san eo khae 2.085.924 (477) 2.085.447

TONG TAl SAN 996.732.596 (34.556) 996.698.040

Cac khoan nQ'khac 19.234.167 505 19.234.672

Cae khoan lai, phi phai tra 13.368.695 (59) 13.368.636

Cae khoan phai tra va cong n<;1khac 5.865.472 564 5.866.036

TONG NO'PH.b TRA 954.870.282 505 954.870.787

L<;1inhu~n sau thue chua phan ph6i 4.309.730 (35.061) 4.274.669

TONG NO'PHAI TRA vA VON CHU 996.732.596 (34.556) 996.698.040saHUU

55

NGAN HANG THliO'NG M~I CO PHAN £)AU ruvA PHAT TRIE'N VieT NAM _ A'

THUYET MINH BAO cAo TAl cHiNH RIENG (Tiep theo) MAu SO B05/TCTD

So dii trinh bay

Khoan muc trlioc day £)ieu chinh So trinh bay I~i

Tri~u VND Tri~u VND Tri~u VND

BAO cAo KET QuA HO~t OONG KINH DOANH

Thu nhap lai va cac khoan thu nhap 61.585.182 (41.041) 61.544.141tu'o'ng tv

Chi phi lai va cacchi phi tu'o'ng tv (38.975.992) 58 (38.975.934)

Thu nh~p liii thuan 22.609.190 (40.983) 22.568.207

Thu nhap ttl heat d9ng dich vu 3.091.732 (150) 3.091.582

Liii thuan tU hoat dQng djch vI,! 2.103.137 (150) 2.102.987

Thu nhap ttl heat d9ng khac 3.675.042 7 3.675.049

Chi phi ttl hoat d9n9 khac (1.878.642) (301) (1.878.943)

Liii thuan tLi hoat dQng khac 1.796.400 (294) 1.796.106

Chi phi nhan vien (7.035.457) 4 (7.035.453)

Chi phi khau hao va khau tnr (817.779) (1.606) (819.385)

Chi phi hoat d9ng khac (4.866.016) (3.835) (4.869.851)

Tong chi phi hoat dQng (12.719.252) (5.437) ( 12.724.689)

LQ'inhu~n thuan tU hoat dQng 16.384.596 (46.864) 16.337.732kinh doanh trlioc chi phi dl,J'phong rul ro tin dl,!ng

Chi phi dl,J'phong rul ro tin dl,!ng (8.882.924) (692)

TonglQ'i nhu~ntrliocthue 7.501.672 (47.556)

Chi phi thue' TNDN hien hanh (1.429.818) 9.318

Chi phi thue TNDN (1.429.818) 9.318

LQ'inhu~n sau thue 6.071.854 (38.238) 6.033.616

('

Nglioi I~p Nglioi phe duy~t

Vlidng Th] Thanh HoaPh6 Trliong phongBan Ketoan

T~ Thi HanhKe toan Trliong Pho O"g Giam doc

(Theo Thu' Uy quyen so8629/Qf)-BIDVngay 26 thang10nam 2016cua Tong Giamdoc)

NgiW30 tMng 3nam 2017

***

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