Báo cáo tài chính hợp nhất quý 2 năm 2015 (đã soát xét) - Ngân hàng Thương mại Cổ phần Á Châu
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (4.38 MB, 99 trang )
NGAN HANG THI,ONG MAI CO PHiIT A CHAU
sAo cAo rAr cuiuu sqp usAr cnIA NrEN D0
cHo GrAr DoAN sAu rsANc xrr ru0c
Ncev ro ruanc o NALra zots
/-",/*n
{iir*'
\\on
/,
//
[['t,'
\
Ngan hiDg Thudlrg Eni C6
phir
A Chau
BAo cAo rAr cHiNH Egp NEriT GrUA NIEN D0
CHO GIAI DOAN SAU TH,{NC KTT TEI|JC NGAY 30 TE4NG 6 NAM 2oI5
NOI DI]NG
TRANG
t-2
Th6ng tin va Ngan heng
86o c6o cua Baa Tiing Girim tti5c
3
860 c6o k6t que c6ng t6c soat xdt beo cro tei chinh hqp nhit gita nien
Bang can d6i k6 toan hqp nlat (Mau BO2a,ITCTD-HN)
Bro cao k6l que hoet dong kinh doanh hqp
86o crio luu chuy6n
tiin
Thr.ry6r minh bao cdo
tii
nlir
4
dO
{MAu BOIa,TTCTD-HN)
5
-7
8-9
te hqp nhAt (Mau B04a,/TCTD-HN)
l0-
cbinh hsp nhil gi&a nien
12-97
dO
(Mau BO5a,/TCTD-HN)
r1
Ngin htrg Thuorg Esi C6 phiD A Chiu
Thotrg tiE va Ntan hirg
ci6y ph6p
vi
ThaLnh l6p
Hogt tlQng s6
OO32NH-GP
ngdy 24 th6ng 4 ndm 1993
Giiy ph6p ThAnh lip vi Hoat ilQog dugc Ngan heng Nhd nudc Viet Nam
cip vd c6 thoi h4n lA 50 nam kd n-r ngdl cip.
Gi6y Cbrimg nhin
Datrg ki Kitrh dosdh s6 0301452948
n8iy
19 thang 5 ndm 1993
Ci6y Chring nh{n DAng ky Kinh doanh da d'rgc diau chinh nhidu lAn, En
diiu cbinh gin nhir ld vio ngdy .l lhen8 q na.rn 2014. Ciiy Ch'lng nhin
Deng k:i Kini doanh do Sd K6 hoech va Deu tu fhinh ph6 H6 Chi Minh
caP.
Hfi
ddng
Ben T6ng
Quin trl
Giim it5c
6ng Trnn Hirng Huy
Ong Nguy€n Thdnh Long
Ong Andrew Colin Vallis
Ong Julian Fong Loong Choon
OnB Alain Xavier Caiy
ChU tich
Ph6 Chn lch
Ph6 Cht tich
Thiah vi6n
Thdnh viCn
(diin ngny 22 thAng 4 nAm 2Ol5)
Ba DAng Thu Thny
Tharh vi€n
Ong Tran Mong Hirng
Ong Dam Ven Tuen
Ong Tran Trang Kien
Ba Dinh Tli Hoa
Ong Dominic Timothy Charles Scriven
Thad
6ng D6 MinI Toen
Ong Nguy€n Thanh Toai
6ng Dim Vdn Tuin
Ong Bni Tan Tei
Ong Nguy6n Dric Th6i HAn
Ba NguyCn Thi Hai
Ong
86 Diing
T6ng Cirim d6c
Ph6 T6ng Ciirn doc
Pho Tone Cidm d6c
lj
6ng Tn Ti6n Ph6t
Be Nguyan Thi Tuy6t Van
viCn
Thenh vien
Thri,nh vi€n
Thanh vi6n doc hp
Thanh vi6n
(hr ngay 22 thAng4 ntrm 2015)
Pho T6n; Ci6m d&
Pho I6n; Giem doc
Ph6 T6n; cidm d6c
Ph6 T6ng Gi6m tli;c
(d€n ngey I lhdng.t nem 20t5)
Ph6 T6ng Ci6m doc
(hr ngey 26 thring I nern 2015)
Ph6 Tiing Ci6m d6c
(hr ngdy 26 th6ng I nam 2015)
A
I
Ngen htog Thuotrg Dsi C6 phin A Chau
Th6ng tin Ya Ngen htng (ti6p theo)
Ben Ki6m so:it
Ong Huinh NShia HiCp
Bn Hodng Ngan
,
Bd Phnng Thi T6t
Be NguyCn Thi Mini Lan
Truong ban
Thanh vien
Thinh vi6n
Themh vi6n
Ho+t ilong chirh
CAc ho?t dong chinh cua Ngan hang ThuonS mai C6 phAn A Ch6u ('Ngan hdng") vi cric c6ng ty con
(gai chung lA 'Iap doan") bao g6m huy dQng v6n ngin h4n, trung han vi dai han duoi c6c hinh thric
ri6n gui co kj,han. ki6ng hi hanl ti6p nhdn von uy thec dau tu va ph6t tri6n cua c6c t6 chic Eong
nu6c: va) v5n cua cdc t6 chic tin dung kiac: cho vay ngia han. trung han vi ddi han: chidt kiiu
thuong phi6u, tnii phiCu vd giay td c6 gi6; him v6n vd lien doanh theo luat dinh; lim dich w thanlr
to5n gita cec khech heng; thgc hien kinh doanh ngoai tC, vdng bac ve thanh to6n qu6c t6; huy dQng
c6c loei v6n tir nu6c ngodi vi c6c dich vU ngan hdng kh6c trong quan hQ v6i nuoc ngoii khi dugc
Ngen hang Nhe nuoc Viet Narn cho ph€p; hoat dong bao thani loeni mua ban trdi phi6u; ho?t itong iy
th6c vd nhan iy thec; d4i lf bdo hi6m; cung cip dich. vu cho thu6 tAi chinh; kinh doanh chung khoAn;
m6i gioi va tu vin dAu tu chung kho6n; luu ry, tu v6n Gi chinh.doanh nghi€p vri bio l6nlr ph6t hAnh;
c6c dich vU va quin li quy dau tu vA kiai thic Lii sdn, vd cung c6p c6c dich !,u ngan hAng khrc.
Trg
s& dnog
ki
442 NguyCn ThiMinh Khai
Phuong 5, Quan 3, Thenh ph6 H6 Chi Minn
ViCt Nam
C6ng fy ki6m todr
C6ng ty TNHH KPMG
ViCtNam
I
i
Ngin hing Thuorg mgi C5 ptrAn A Chiu
Bdo cdo cria Ban T6ng Gidm il6c
TRACH NHIEM ctA BAN ToNG
NHAT GIfIA NttN DQ
GriM D6c Ddr vdr BAo cAo rAr cHiN'H Hgp
Ban T6ng Gi6m d6c Ngan hdng chiu tn{ch nhiem lap ve trinh bey b6o ceo tei chinh hqp nh gina ni€n
d0 cta Ngan hanB Thuong mai C6phan A Chau ("NE6n hang") vd cec c6ng ty con (gqi chung Ia "TAp
doen"),cho giai dop siu rh6ng k6t thuc ngey 30 thanq 6 n6m 2015 theo Chuan muc Ke ro6n Viit
Nam s6 27 - Bdo cdo tai chinh gino nien d6, Ch€ d0 KC to6n Vier Nam 6p dung cho cic T6 chfc tin
dung do Ngen hang Nhe nusc ViCt Nam ban hdnh ve crc quy dinh phdp ti c6 IiCn quan d6n vifc lip
vd trinh biy bdo cro di chinh giua niCn d0. Khi l6p c6c brio cao tdi chinh hqp nhat gita nien d0 niy,
Ban T6ng Gi6m d6c phai:
.
.
.
.
Iua chQn cec chinh sich k6 to6n phi hqp vd ep dung cec chinh s6ch nay mot cach nhit quan;
thvc hien cec denh gi6 va uoc tinh mot cach hqp Ii vi than trang;
n€u r0 cdc chuan mgc vd ch€ dQ k€ to6n phr) hqp c6 duo.c tuen thi hay kh6ng, tr)nh bdy ve gilii
thich cic kh6c biet rgng y€u trong cec bao cdo tdi chinh hqp nhel gita ni€n d0; va
lap cec biio c6o tar chinh hqp nhat gr[a nien d0 theo gia dinh hoet d6n8 li6n tuc
Tep doan sC tiCp lUc hoat d6n8 kinh doanh kh6ng cdn phi hqp.
trt
khi gili dinh
Ban T6ng Ci6m d6c Ng6n. hring cing chiu trdch nhiim beo ddm liec c6c s6 sdch kd todn thich hqp
duqc thiCt lep vd hru gin d€ phin dnh linh hinh tii chinh hqp nhar cua Tip dodn voi mfc d0 chinh x6c
hqp Ii tai bat k) thoi.diEm nAo ra dem bio ring cdc sd sich kC to6n luin rhi cec Chuin muc Kd rodn
ViCt Nam, ChC d0 Ke toen ViCt Nam ap dung cho cec T6 chrc rin dung do Ngan heng Nhe nuoc ViCt
Nam ban hdnh vd cric quy dinh phap li c6 liCn quan diin vifc lip vd trinh biy b6o crlo tAichinh. Ban
T6ng Gi6m d6c Ngan hdng cing c6 tnich nhiem qudn li ta' sdn cta Tap doan ve do d6 phai thuc hien
cdc bi6n phep thich hqp nhAm ngen ngta vA phet hitn nhnng gian lan vd nhiing vi pham khec.
Ban T6ng Gr6m d5c Ng6n hdng cam k€t de ruAn
chinh hgp nhar giia niCn d0 nay.
rhi nhing ydu ciu tr6n rrong viac
pHt DUyEr B;.o cAo rAr cEiNH Hop NH,IT crtlA NrtN
lAp bao c6o tei
DO
Theo day, t6i, D6 Minh ToAn, T6ng Grem d6c va thay m6t cho Ban T6ng Gidm d5c NSan hang, ph€
duyer bdo c6o Gi chinh hgp nhdr giEa nrCn dO dinh kim cia Tap doan tqithdi diim vaiho giaiaogn
seu thenS ki:t rhic ngay l0 rheng 6 nem 2015. Bro,cao Gi chi;h hqp nhdt gifa ni6n dO nii da phen
6nh trung thuc !a hqp lj linh hinh lai chinh hqp nhit cua TAp doen ki n8ay l0 rheng 6 nam 20 t5 rd
kit que ho?t dong kinh doanh hqp nhat \e luu chuyin tiin tf hqp nhit cia fap doan cho giai doan s6u
thdng k€t thlc cing ngdy, duoc lap phir hoD \,oi Chuen muc K6 roan vidr Nam s6 27 - Bdo coo tdi
chinh giia niAn d6, Ch6 d6 16 to6n Vi6t Nam 6p dqng cho c6c T6 chrc rin dung do Ngan hang NhA
nuoc ViCr Nam ban hanh va c,c quy dtnh phdp Ii c6 tiCn quan d6n vi€c t{p vi trinh bdy brio c7o tii
chinh gina nien d6.
i: ii^" ',luo,
rr^"
l1
Ban T6ng Cirim d6c
t'..,io^'o YA'
..ti ott4*
cg,r
\\q
':{,\. i
-:
Gidn
diic'
Thanh ph5 HA ChiMinh, nSiy I I thing
t
nem 2015
(
I
I
lffiild
KPGLTd'r.dBEnch
IO F@r. Sun Wah Towe,
Terephone +a413) 3321 9266
+4,1 13) 3821 9267
nrern€r
kpmg com vn
Far
M
D sr'cr r, Ho ch' M.h C ty
The S€ arsr Replb Lc ol Vernam
rtr
BAo cAo
euA CONG T,{c soAT xET sAo cAo
GITIA NItN DO
rfu cnixs
HqP NHAr
Kinh sfi cdc C6 it6ne
Ngin hing Thuong mgi C6 phin A ctriu
Chtng t6i da thuc hien c6ng t6c soet x6t b6o cdo tai chinh hqp ndt Siira niCn dQ dinh kCm cta Ngan
heng Thuong mai C6 phan A Chau.("Ngan hd,ng") ve cec c6ng ty con (8ai chung la "Tap doen"), bao
gom bdng cAn d6i ki toan hsp nhit tei ngey lO lheng 6 nam 2015. bdo cdo kdt que hoer dong kinh
doanh hgp nh6t. bao cao luu chuydn lien le hqp nhel cho giai doan sau lhdng kCt fiuc cirn8 nga) va
cac thuydr minh kem theo dugc Ban long Gi6m d6c Ngan hing phe duyet Phet hdnh ngdy I I thdng 6
nam 2015, duqc trinh biy tt trang 5 den trang 97. Vi€c l6pva trinh biy brio cdo tai chinh hqp nhat
giia ni6n dO ney h trech nhiem cua Ban T6ng Girim d5c Ngan heng. Trech nhiom cua ching t6i la
dua ra bdo c6o so6t xdt v6 b6o c6o 6i chinh hqp nhat gita niCn d0 nay ren co so c6ng lic soit xdt cua
chring t6i.
Chring t6i da thuc hien c6ng tiic soet xdt theo Chuin muc Ki,3m torin Vi€tNam s6 9lO - C6ng tdc sotit
bdo cao hi chinh- Chuan mvc niy y6u c6u ching t6i phAi lap k6 hoach vd thuc hien c6ng tac so6t
xdt da c6 duqc su dam beo via phei ring beo cdo di chinh hqp nhit gita ni€n dO kh6ng chfa du-ng
nhiing sai s6r trgng y6u. C6ng t6c so6t x6t bao g6m chu y6u li vi$c trao d6i vdi nhen su cua TAp doan
vd ep dung c6c thri tuc phan 6ch trcn nh&ng th6n8 tin tai chinh. Cong L6c ndy cung cap mot mfc ilo
drim brio thAp hon c6ng tec ki6m torin. Chung t6i kh6ng thgc hiin cong \,iec kidm to5n n6n ciing
kh6n8 dua ra ki6n ki6m toen.
xit
i
Tren co 50 cong tdc sodr x6t cta chtng loi. chung toi kh6ng th6y c6 sg ki(n nio di chring t6i cho ring.
blio c6o rii chinh hqp nhat giia ni6n d0 dinh kdm kh6ng phan 6nh trung thlc va hqp li, tren cec khia
canh trQng y€u, linh hinh tai chinh hqp nhet cria Ngan hdng Thusng mai C0 phan A Chau vac6c cdng
ry con t4i ngdy 30 th6ng 6 nem 2015, k€t qua hoat dong kinh doanh hqp nhat ve luu chuyen tien tC
hgp nhat cta Ngen hang va c6c c6ng ty con cho giai doen sriu theng k6t th'rc ctng ngay, pht hqp v6i
Chu6n mgc K6 ro6n Viet Nam sti 2? - Bdo cdo hi chinh Eita Nen dA, Chi dO Ki roAn Viet Nam 6p
dung cho crc TO chtc tin dung do NBan heng Nhe nuoc viet Nam ban hdnh vd cec quy dinh ph6p ly
c6 li6n quan 6p dung cho b6o ceo taichinh gita niCn d0.
Chi nhdnh COng ty TfIHH KPMG tai Thnnh ph5 Hd Chi Minh
viCt Nam
nhan dang kli hoat dong chi nh6nh s6: 4l I4000230
xet s6: l4-01.2t7l5
CHINHANH
6-':i{
COIG TY
TiAn Dinh vinh
Ciay chtI€ nh6n Dang
hi
Henh nghe KiCm toin s6 0339-2013-007-1
Thdnh phii H6 ChiMinh, ngAy I I thiing 8 nem 20
15
Ngrn htng Thrsng msi c6 ptrin A ctrlu
442 NsuyEn Thi Minh Khai, Phulng 5' Quon 3
Thlnh ph6 Hd chr Minh, vier N'm
Bitrs c6tr d6i k6 to{n hqp nh6r
t4i ngny 30 th{ng 6 nrm 2015
Mdu B02a/TCTD-HN
tBan hanh h?o Thnng tu sn
na
19/20lITT-NHNN nsAt 3t th,ins l2
Thuy6t
20l1)
7Ul2n0t1
30/06n015
Trieu VNI)
Triou \rND
2.631.97t
2.496.281
4
2.279.345
3.357.730
5
5.r09.659
4.559.007
1.882.060
miDh
TAI sAN
I
II
Tian mit, vlne b9c, dA
III
1
Tiitr gni vi cho vry crc.r6 ch{,c tltr d$og kt6c
Iren gu tal car lo chLrc lln oung xrac
2
3
Cho vay cac t6 chtc tin dung kh{c
Dg phdng rui ro
w
ChfTg kho6n kirh doatrb
Ti.tr gai t4i Ng6r
qui
hAtrg NhA
trufc Viet Nsm
5.211.585
Chimg kho6n kinh doanh
Dg phdng rui ro chlmg kho6n kinh doanh
1
2
Cic cbtrg
tii
cU
lii
chltrh pbii sinh vA cic
lti
(101.916)
1.380.m0
(703.953)
991.850
994.606
1.r05.122
1. t08.232
l0)
(2.146\
(3. I
r5.045
14.403
125.61J.508
114,145.251
6.324.055
sitr
chitrh kidc
YI
Cho vay kh6ch
1
2
Cho vay khach hang
DU phdng rui ro cho vay klech hang
8
9
r28.353.35r
(1.539.743)
l'Itr
Chftrg kho6D diu trr-
l0
39.683.173
39.616.A52
1
Chfng klodn dau tu sin sang de ban
19.444.89
t
23.683.26t
2
2t.074.62t
16.386.318
3
Ch'lmg k}Ioen dau tu git den ngay d6o h?n
Dg phdng rui ro ch'img khoen deu tu
D(
Gl6p v6D, dAu
2
5
V6n g6p li6n doanh
Deu u vao c6ng ty lien kCt
Dau tu dai han klec .
DU phdng giam gie d.au tu dai han
x
Tii sin c6 ititrh
1
Tai san c6 dinh hitu hinh
3
4
hing
ll
tudli h{tr
t2
NguyAn gid
lio
b
Gi6 ni hoo nnn
3
lat sarcoolnn vo nrnn
Ngt An girj
Gid ni hao ndn l y ke
b
XI
Bdt dong
kA
sir diu tu
GiA
fi
xII
Tiri
sAtr C6
I
Cec khoan phai thu
C6c kioan lei, phi phai thu
Tai san thue thu nhap doanh nghiep hoan lai
Tai san C6 khric
Cec kioin dg phdng rui ro cho ca( tai serl C6 noi
bang khac
3
4
5
khic
thryit ninh dinh kim ld
739,460
tt6.568
1.2t8
\.21t
329
147.930
329
948.030
(r0.077)
(63.069)
2.550.047
2.|4 412
3.218.011
2.E04.555
2.384.923
3.115 033
4.030 110)
419.632
556.089
(136.457)
435.635
589 306
Q53 671)
t4
4.414
9 015
hao ndn lfiy ke
15
rONG rAr s.iN
Cac
(392.727\
0.103.602)
b
2
(836.039)
l3
NguyCn Eid
20
8.654
9.015
611.)
o6,
4.672.416
9.955.342
6.614.625
1.999.079
6.682.063
3.254.051
4.891
4.t91
516.723
557.408
(s42.902)
(s43.07r)
r89.495.375
bO
(r.578.804)
119.609-111
phdn hqp thanh cia b()o c(io tbi chinh hqp nhd gino ni€n
dQ
nay
Nsttr httrs Thuotrg mriC6 plAn A clau
ThiMirh Khsi, Phutng s, Quio 3
Thitrh ph6 Hd chrMinh. vier N!m
MAu
B0&/TCTDHN
rBon honh rheo lhdng M sd
19/20l4,lrf-NHNN ngoy 31 hdng l2 ndn 20t4)
442 Nsuyao
Btns cio d5i k6 roitr hqD rh6r
lgi ngiy J0 th6og 6 oIm 2015 (liap theo)
B
Thuy6t
minh
30/o6not5
3uonou
Trieu
Trieu VND
VND
Nq PEAI TRA VA V6N CIIO Sd EI]U
Nq PEAI TR,i
II
I
2
Tidn giri vi vay cdc t6 cbi'c titr dgtrg khic
Tiin gui cia c5c t6 chuc tin dung kh6c
Vay cec t6 chi'c tin dunS khec
16
Tiin grfi
l1
cria khr6ch hAng
7.8ss.906
5.t7t.'707
1.977.199
162.408375
V6tr tii trq, ny thic ifiu tu, cho vay t6 chnic
titr dgtrg chiu nii ro
t'II
I
3
3.013.000
Crc khoin ng khic
CAc kho6,r Ei, phi phei trd
CAc khoar phdi tre ve c6n8 ng khec
l9
3.7r1.04r 3.rE7.4E7
1.923.610 t.736.746
1.1t1.43t t.450.14t
5
b
2l
E
qu,
chenl lech ry 8ie h6i doai
Lqi niuAn chua phen ph6i
Lci nh*in ndn nay
Lqi nhu6n l y ka hdil trudc
Cac
t11.153.921
161.2t2.468
12.342.454
E.711.240
9.376.965
(665.725)
2.207.666
12.539
12i97 303
8.71 t.E4l
t.411.009
1.4',t1.196
7E2.937
Prlir rRi vA vdx cnt sd uUu
Cdc thtryit ninh dinh
kin
li
bO
phdn hqp thanh
9.376.965
(665.t21)
2.201.666
570 605
810 401
T6NG v6N CITU sO HI,TU
rONG Nq
3.07t.000
I{0!
Vdn chi s& hiiu
V6n cria rd chri'c tin dpng
V6n diAu
3
It8.155
It
Lo phteu quy
2
r5,i.6r3.5tE
Phdt hAnh gidy tirc6 gid
vdN cEtr so
I
2.90t.095
165.599
TONG Ng PILII TR,,i
!1[
6.r45.23t
3.244.t43
cio
bdo cdo
it
694.859
12342.454
12.39?.303
1E9.496315
119.609.711
chinh hqp nhd gino nftn
dQ
nay
Ngan hens Thuong mri Cii ptrin A Ctau
4.t2 Ncuy6n Thi Minh Khii, Phulng s, Qu{n 3
Thanh ph6 Hd Chr Minh, viet Nam
Bing c6n d6i k6 to6n hqp nh6r
lei ngly 30 thrng 6 n{m
M6u B02a/TCTILHN
,
Bah hdhh thco Thine tu sd
49/2014/TT-NHNN ngor
3l thdng l2 ndm20ll)
201S (li6p lheo)
Thuy6t
minh
l0/0620r5
31fiz/2011
Triou VND
Triiu vND
41.955
r4.856 565
10.060.014
c.,ic cHi TIau NGoAI BANG cAN Dor KE ToAN
I
2
3t
3l
Bdo l6nh vay v5n
Cam ket giao dich h6idori
Tronp d6:
Cam kAt mua goei tC
Can ke! bdn ngoqi tC
Can kat giao dich hodn ddi
Cam ket trong nShiep vu L/C
Bao lanh khec
.
.
.
4
5
2 636.E91
2.987.187
2.108.072
2.26J 423
5.390.5
5.t50.057
5.610.824
3t
4.659.317
3.E98.141
7
'--
ooltfntr to,ln
.1^,,.:
__/ ong \J tam aoc
Ngroi dq dien theo phdp ludt
t
oro''::-'"a.\
NGAN
N4ll(].
Hing Huy
Chi tich
Ngay I I th6ng 8 nem 2015
Cdc thuyit ninh dinh
kin h
bA
t9
3I
l,-
lu,lro
Nguy6n Vnn Hoa
39.275
phdn hqp thdnh ctia bdo cdo
hi
chinh hqp nhiit giira nien dA ndy
Ngan hlns Thln,trs m€i c6 phan A Ch6u
442 NguyCn Tti Mitrh Khai. Phrrttrs s. Ou6tr J
Thttrh pbd H6 chi Ntitrh, vier Nam
860 cdo kil qui ho?r doog kinh dosnh hqp nhit cho
gisi itoen sru th6ng k6t thtc ngly 30 thrtrg 6 oam 2015
M6u Bo3TTCTITHN
tBon hnnh heo Thnng tu sd
49/20|4/TT-NHNN nsay 3l thtins 12 ndn 20tl)
Thuy5t
minh
Giai ilo+n
s{u th6Eg k6t rhfc ngiy
30/06n0l5
TriQu
I
2
I
3
4
tr
m
IV
v
5
6
VI
V[
\rltr
D(
x
XI
Thu nh6p lai vd c6c khoam thu nhap tuong tg
Chi phi Ei vn c6c chi phi tuong t.u
22
23
Thu nlap tu ho?t dong dich vu
Chi phi hoat dong dich nr
Lei thuin tir hoet dong dich v'r
Lii thuin ti
alodg
kinh doanh trgo+i h5i
mua b6n chfmg khodn
(tni),lni thuin
li
30t06t2014
Trieu VND
Ohan loqi l+i)
6.828.t25
(4.01t.t76)
7.000.350
(4.517.s2t)
2.756.949
Thu trhap Ei thuin
Lai thuan tir ho4t
VllD
24
kirh doanh
mua bin chdrg k[o6tr
25
diu tu
26
2.422.A29
464.896
(t21.992)
(119.710)
336.904
319.759
47.126
93.921
5.852
(3E.369)
439.469
103.404
E.604
Thu nhap hr hoet dong klec
Chi phi hoat doDg khic
84.462
(2.820)
25.E49
Lei thuin tir ho4t ilong l(h6c
4L642
20.179
4.833
15.676
Thu nhfp tir g6p v6n, rnua c5 phin
21
Chi phi hogt irong
2E
Lgi nhuAn thuin tir hogt itotrg kinh doaDh
tnntc chi phi dgphdng rii ro tin dgDg
Chi phi dg phdng
rii
ro tin drtng
5, 9, 10
T6ng lqi rhuin trrnic thu6
(mang sang tratrg sau)
Cdc thuyit ninh dinh
kin
lit bA
phin hqp rhdnh cia
b(io c(io
fii
(1.973.0ss)
(5.670)
(1.712.881)
1.221.882
1.211.485
(491.004)
(480.946)
730.87t
730.539
chinh hqp nluit gitio nian dA nay
Ngin hing Thuung mtiC6 phAn A Chiu
442 Ne',y6n ThiMinh Khai, Phurns 5, QuAn 3
Thinh ph6 Hd chr Minh, vifl Nam
Mlu B03a/TCTD-HN
(Ban hAnh heo Thting tvs<;
19/201 TT-NHNN naay 31 thnng I2 ndn 2011)
Bdo c6o k6t que hoet dOnC kinh dosnh hqp oh6l cho
2015
giri dogn s{u thrng k6r thnc rgny l0 thlng 6 ndm
(ri6p thro)
Thuy6t
Giai aloen
min h
sdu thdng k6t t'hric ngdy
30/06/201s
Trieu
Vf{D
30t06t2014
Trifu MYD
(phen lo9i
XI
T6ng lqi nhuin trrntc thu6
(mong sang tir trang trudc)
lti)
730.878
730.539
o60.213-)
E
Chi phi thuii thu nhAp doanh nghiOp hren hdnh
Chi phi thu6 lhu nhap doanh nghiep hoan lai
(167. r 50)
9.887
XII
Chi phi thu6 thu nh6p doanh nghiep
(160.273)
(1s7.263)
XIII
Lqi nhuan sau thu6
570.605
573,216
XV
Lii
,7
cd bdn lr6n c6 phi6u (VND/c5 phi5u)
29
625
t*U
Nguy6n Vdn Hda
KA rcdn
Hr)ng Huy
lrrong
Ngdri dqi dien theo pfuip
luit
Ngdyllth6ngEnem20l5
C.ic
thryit
minh dinh
kin
td
bA
phin hqp thdnh cuo
bdo ctio tdi chinh hqp nhi;t gina nien dA ndy
Ngtn hetrg Thugtrs m?i C,6 phlo A Cheu
442 NguyED ThiMitrh Khsi, Phuftrg 5, Qu{r 3
Mau B04a,|TCTD.HN
(Bdn hdnh theo Th,jng tu s6
Thanh ph6 Hd chlMinh, viet Nsm
B{o cdo luu chuy6n tiAn ti hqp trhdl cho giai doto
19/20tam-NHNN nsoy 3l hahs
12
ndd 2014)
thlng k6r thtc trgey 30 rh6trg 6 nIm 2015
(PhudnE phip rrvt tiCp)
sdu
Giri doeo
siu thiDg k6t dic ngiy
30/06/2015
30/06/2014
Trieu \rND
Triou
vl\D
LIIU CIIUYiN TIIN IIJ HoAT DSNG XINE DoANE
01
02
03
04
05
06
0'7
08
Thu nh6p lai ve cec khoan thu nhap nrong hr
nhan duqc
Chi phi lai vi cdc chi phi tuong tu da tri
Thu nh6p ru ho?t dong dich vu nian duq c
Ch€nh lech s6 ti€n thuc thL/thuc chr O hoat dong
kinh doanh ngo?i te, vdng bac, chfmg klorn
(Chi phiythu ni6p khrc
TiCn thu cec khodn ng de dugc xt
Ti6n chi trd cho nhan viCn va ho?t dong quan ly
TiAn thu6 thu nhap doanh nghiQp thgc nQp trong tcy
t.0E3.097
(3.EE4.312)
336.904
7.74E.4t4
(4.26E.8s7)
3t9.7 59
264.900
(17.818)
li
24.6t',l
l6.E2E
49.134
Lrm chuy5n tidn thuln tir ho{t ilone kitrh doetrt
tru&c rhiing tbay d6i va tAi sitr vd oq ho+t itotrg
3.351
(2.003.273)
(115.318)
(r.681.134)
2.113.294
2.154.165
(E.813)
NhftDg thay d6i va tni sin ho4t dong
l0
l1
t2
13
I4
Gi6rn cric khodLn tiAn gui vd cho vay cac t6 chtc tin
du. ng kl6c
Girrn/(tang) cdc kloan vC kinh doanh chrmg kho6n
Teng c6c c6ng cu tai chinh phAi sinh va c6c tdi sen
tai chinh ki6c
Tang cec kloan cho vay khach hang
Gidm ngu6n dv phdrg dii bi dip c6c khoan t6n that
Gi6r (dng) khac vC rii sen ho?t d0n8
Nhtng thay d6i
l5
l6
l7
]E
l9
2t
22
2 07 5.730
341.t42
2.561.663
(9.059.90r)
(t.642)
(e.363)
(t2.029 .296)
(l .017.91s)
(3.561.73E)
vA no ho+t ilong
Gidm c6c khoda nq Ng6n lang Nhd nudc
TaIIg cec kloan tiCn gui, ti6n vay cec t6 chtc
tin dung fti6c
Tang tiAn gh cua ki6ch hang
Gidm ph6t hanh gi6y ro c6 gie
Ciim v6n di trq. n1 thdc iiiu ru. cho vay m6 td
(r.583.r46)
1.710.668
3.581.E70
1.794.7t7
(65.000)
9 062.40t
chtc tin dUng chiu ruiro
(22.ss6)
TAng/(giam) kfi6c ve nq hoat dong
Chi r'i c6c quy cUa Tep doan
416.360
LLTU
(3s.623)
(662.653)
190.69t
CHITYtN TItN TtTUiN
TTJ
(6.260)
HoAT
4320.464
DQNG KINII DOANE
Aic thuy1t ninh dinh kin ld b6 phdn hqp thanh dia
bAo cdo
di
chinh hqp nMt gino rien a6
(200.000)
(19.061)
(56.896)
(13.89r )
(s6.694\
rry
10
Mlu B04a/TCTD-H N
Ngtn hAng Thusns mei Cti ptrio A cteu
142 Nguyan Thi Minh Khai, Phurng 5, QuAn 3
Thanh ph6 Hd chr Mirh, vicr Nam
Beo cto luu chuy6n ri6n ri hap nhAr cho siai doen
sdu thdns k6r thdc ngny 30 th6ng6 nam 2015
(Phuung phdp
ti6p - li6p theo)
tBan hanh theo Thdn4tu r.;
49/2014/TT-NHNN hgdy 3l thdns 12 ndn 2014)
tflr
Giai tlosn
siu thdng k6t thfc
30/06/2015
Trieu
Vf{D
ngAy
30/06n014
Trieu VND
LUU CHUYIN TItN TU HOAT DONG DAU TTI
Mua sim tdi san cii dinh ve di san diri han khAc
Tian thu tir thanh li, nhusng ben uii san c6 dinh
Ti6n thu dAu tu, g6p vtln vao cec don vi khric
T,€n thu c6 tic va lqi nhuan duqc chia d cec
kho6n diu tu, g6p v6n ddi h4n
01
02
08
09
(10r.3E8)
57.127
4.833
LUIJ CHUYf,N TITN TTTUAN TIJ
HO4.T DONG DAU TIJ
LUU CHUYEN TIEN TI,I HOAT DONG
TiI
LI,fu CHUYEN TIiN T}TUiN TT,
HO4.T DoNG T.ir CHINH
IV
56.127
274.621
(91.908)
(627.392)
(636.847)
(60r)
(r96.775)
(621.993'
(r33.622)
CHiNH
Cii rfc ke cho c6 d6ng
Ti6n chi mua c6 phi€u qui
04
05
( r4E.6 r2)
3t4.049
LTfu CHUYEN TItN THU,AN TRoNG KV
3.967.092
TIIN VA CAC KIOAN TTIONG DIJCNG
TIIN T4.I THdI DItM DiU Ki
9.641.355
9.162.451
r2.539
44.4t9
r3.520.986
8.824.116
(9t2.224\
DI.U CHiNH ,iN'H HUONG cUA THAY
DOr
VII
ri
cr/i
TIiN VA CAC KHOAN TTIOI'{G DUONG
TItN TAI THoI DI.M CUdI Ki
(THTIYET MINH 30)
(ti"1;
.-9roJ'ltlr,\
(*"'1,.
\;
L
Nguyan Vdn Hda
KA lodn
Minh Toen
T6ng Gidm di;c
Ngvoi dai dien heo phdp tudt
tnfimg
Ngdy I
Ctic
thtyit
thinh dinh
kin h
bO
115;g.4*7'ro"rr,y
Chi rich
I lhan88nam20l5
phan hqp thdnh cia brio ctio
rdi
chinh hop ntkit giim nan dA hay
tl
p
Mlu B05,/TCTITHN
nACtau
NgAn hAng Thurng m?i C6
442 NsuyEtr Thi Minh Khri. Phulng s, QuAn J
Thanh ph6 Hd chl Minh. viit Nam
Thuydr ditrh bto cro tAi chlDh hqp nhl( giihr niCr d0 cho
giri dofo sdu thtng k6r thnc ngA] 30lh6og 6 nim 2015
tBan hanh th?o Thnhg tu sd
49/2014/TT-NHNN ngay 3l thttng 12 ndn 2014)
C6c thuy.lt minh nay ld bO phan hqp rha-nh vd can duqc do-c ddng thoi v6i b5o cao tai chinh hqp
gina ni€n d0 dinh kdm.
1.
niat
Don vi b5o c6o
Ngan hang Thuong mai c6 phin A Chau ("Ngen hdng") le mot ngar hdurg thuong m4i c6 phAn duqc
thanh l6p tai nu6c Cong hda Xa hoi Chu nghia ViCt Nam. Hoat d6ng chinh cia Ngan hAng li cung
crip c6c dlch vu nga, hing theo Ci6), phep TldLni I6p rd Hoal dOng s6 0012,4.{H-GP do NBan hang
NhA nudcvietNam ("NHNNM\,I') cap ngay 24 theng 4 nem 1993 vdi thoi han hoat dong 50 nem k€
tu ngAy c6p giiy phip. C6 phi6u cua NgAn hang dusc ni6m y6t qi So Giao dich Chtmg kloin Hir
N0i.
Tai ngiy l0 rhdng 6 nam 2015. t6n diiu le cua Ngan hang la c.176.c65 060.000 Vl',{D Ngdn henB
da phet heri 917.696.506 c6 phi6u ph6 th6ng voi menh gia cua mot c6 phieu h 10.000 \4\1D.
cia Ngen hang dit tei 442 Nguyan Thi Minh Khai, Phuong 5, Quan 3, Thanh phi5 Hd
Chi MinI, Viet Nam. Tei ngey30$ant6nAm2015,Nganhangc6moth6isochini,batrlmMn
muoi lam (345) chi nhAnh vi phdng giao dich ts6n toaa qu5c (31/1212014: m6l hoi so chinh, 345 chi
HOi so chinh
nhrnh vA phdng giao dich).
T4i ngiy
l0
th6ng 6
nim 2015 va ngey 3l theng
12 nam 2014, Ngan
hing c6 cAc c6n8 ty con nhu
sau'
hogt
dQog
Giiy ph6p
TAn c6rg ty
vi6n
("ACBS")
COng ty TNHH Quan li nq vd K]rai
C6ng ty TNHH MOt thenh
Chnng k]ronn ACB
th6c TAi sdn Ngan hang
C'ACBA)
A
Cheu
06/CP/HDKD
khodn 100%
1s/GPDC-UBCK
Chung
0303519425
Qunn
06/GP-NHNN
Cho thue
tai chinh
C6ng ty TNHH Mot thanh vi€n Cho
thuC Tii chinh Ngan hang A Cheu
("ACBL)
Litrh vgc Tj lf v6n c6 phAn vi
kitrh dornh quydo bi6u quy6t
30t06t201s 3lt2t20t4
lj nq
thhh vi6n Quan 4lruBcK-cp
liQuy AcB ('ACBC) ()
o5/GPDC-UBCK euan ti
C6ng ty TNHH Mot
(*)
qui
100%
tOO%
tOO%
t00%
t00%
tOO%
too%
Dey li r!,1€ so hiiu gian ri6p th6ng qua mor c6ng ry con. ACBC ld c6ng ry con duqc so hnu
100%
boiACBS.
Tar ca cAc cOnS ry con dugc
thinl
Bp tai ViCt Nam.
*,."n
lq lhit gin-a,nidn dQ cho giai
P::
"9" lll
bao gom
bao cao Er chinh c,ia Ng6n
doen s6u th6n8 ket thric ngdy 30 th6ng 6 nEm 2015
hang vA cac c6ng ty con (duqc goi ctrrngia.f6p aoan1.
Tai ngiy 30 rh6ng 6 nam 2015, Tip doin c6 9.76,t nh6n viln (3 t/t212014:
9.296 nhnn vi6n).
t2
Ngan hing Thuung m{i c6 phin A chau
MAu B05a/TCTD-HN
t Ban hdnh theo fhdng n s,j
442 Nsuy6o Thi Minh Khsi Phutns s, QuAn 3
Thitrh ph6 Hd chl MiDh. viat Nrm
'19/2014/TT-NHNN ngay 3l thtthg l2 ndh 2011)
Thuy6t minh bio c{o rAi chinh hqp nhCl giit nien dO cho
giai iro{n s{u thdng k6t thtc ngAy 30 .hrng 6 nIrl 2015
(ti6p theo)
2.
Cas&l{p b6o c6o tii chinh
(a)
Tuy6tr b6 va tuetr
thi
Blio cao di chinl hqp nhit Fi[a nren dO iluqc lap theo Chu6n mgc K6 toAn Vier Nam s6 27 - B.io crio
tdi chinh gifra nien dA. Che d0 K6 to6n Viet Nam 6p dung cho cAc T6 chtc tin dung do NHNNVN
bar henh va c6c quy dinh phrip lj c6li€n quan il6n vifc lip vd trinh bdy b6o cdo tai chinh gita.ni€n
d0. Cec chuen muc vi nguy€n ltrc kC ban ne/ c6 the kh6c biet tr€n m6t sd khia ceni treng yCu so
v6i c6c Chuin muc Brio c6o Tdr chinh Qu5c t6 cing nhu cric nguyCn tic ve_chuan muc k6 toin dugc
thira nian rong rai o cdc qu6c gia kh6c. Do d6, beo cao tai chinh hqp nhit gita niCn dO diDh kCm
kh6ng nhim muc dich phen 6ni tinh hini tdi chinh hqp nh6t, kiit quA hoat dOoF kinl doanh hqp nhit
ve c6c lu6ng luu chuy€n tiCn tC hqp nhat theo c6c nguyen tic vd th6ng lC kC to6n duqc liira nhen
rong rai o crc nuoc vA cdc quyCn di phin kldc ngoai pham vi Viel Na-rn. Hon nria- viec su dung cac
bdo cdo ne) $ong nhim dinh cho nhnng d6i ruqng srJ dung khdng dLrgc bi€t ri cdc nguy€n tEc. thu
tuc vd lhong le k6 rodn cua Viet Nam.
860 ceo tai chinl hqp nh6t giiia niCn dO nay can dugc dec d,ang thoi vdi bao cto tai chinh hqp nhit
cho n6m k6t thic rgAy J I theng l2 nem 2014.
(b)
Co sfr alo ludme
Bdo cdo tiri chini hqp nh;t gina nidn dg. ngoai tru b6o cdo lLru chuydn tiin te hqp niri1, duqc lAp mn
co so d6n tich theo nguyen tic gi6 g6c. 860 ceo luu chuyCn ti6n te hqp nhel dugc lAp theo phuong
ph6p truc ti€p.
(c) Ki k6 todD trim
Ki
kd to6n n6m cia Tap doin
IA
tt
nga) I rhdng I d€n n8a) I I lh6ng
12.
860 cao lai chinh hqp nh6r gina nien d6 niry dugc hp cho giai doen s5u th6ng kait thtc ngey 30 theng
6 n,m 2015.
(d)
i
Dotr vi dan
Don vi tiSn
,1.,
9q 1ry
ti
Hinh thric
k6 todtr
vi trinh biy
bdo
cio
k€ to6n cua T{p doan ld D6ng Vi€t Nam C,\T{D). 860 c6o tAi chinh hgp nhit gina
trinh bey beng Ddng ViCt Nam (,.VlrD.), ituqc ldm rdn tari hen; tn6u d:;;
:^*g^1*_o:
tC
gan nnat ("tri6u
(e)
l
MvD").
s6 k6 todtr 6p
dgog
Tdp itoan sri dung phin mdm k6 toan d6 gtr; s6 c6c nghiep vu kinh t6 phet
sinh.
l3
Ngrn hAng Thrdng m?i c6 phin A chiu
442 Nguy6o Tti Minh Khai, PhutDg s, Qutr 3
Thi,'h ph6 Hd chr Minh, vier Nrm
tBan
Thuydr mitrh blo cdo tti chlnh hqp nhdl git! ni6tr {rO cho
giai do{n s6u thlrg k6t thic ogAy 30 lhdng 6 nnm 2015
(ti6p theo)
(0
Ap dgng Hutug dan Cba dO b{o cio
(r)
Ngin hing
tii
Mlu B05a/TCTD-HN
hhh theo Thdag tu si
a9/2014/TT-NHNN ngdy 31 thting l2 ndn 2014)
chitrh Drdi bar hitrh
Tir ngi} 15 rhing 2 nam 2015. NgAn hilng dp dung cdc qu) dinl cua Th6ng ru sO +s'ZOt,+,'fTNHNN ngdy 3l thtug 12 nem 2014 cria Th6ng doc.NHNNVN l'Thdng tu 49") v€ sua d6i, b6 sung
mot s6 di€u khodn cua Ch6 d0 b5o ceo tai chini doi v6i cac t6 chuc lin dung ("TCTD") ban hanh
kdm theo QuyCt dinh s6 16/2007/QD-NHNN ngay lt th6ng 4 nlm 2007 vd He thSng tai knoiLn kd
toiin c6c TCTD ban harh kdm theo Quyet dinh s6 a79/2004/QD-NHNN ngiy 29 th6ng 4 nem 2004
cia Th6ng d6c NHNNVII. Do vay, c6c s6 liCu so $inl cua ki trusc de duoc trinh bay lei cho phir
hqp v6i
ki
hien t?i (Thuy6t minh
ltl.
(ii) Cic cdng ly con
Ngdy 22 th6ng 12 nim 2014, BO tai chinh dA ban hdnh ThonS tu s6 200/2014/rI-BTC huong dan
Ch€ d0 ke to6n ViCt Nam cho cac Doanl nghiap ("Th6ng ru 200"). Thong tu 200 fiay th€ hu6ng
dan rru6c day va Ch6 dO kia toAn doanl nghiep bar hdnh.theo Quydr dinh s6 t5/2006/eD-BTC ngey
20 th6ng 3 n6m 2006 ("QuyCt dinh 15) ve Th6ng tu s6 24412009ffI-BTC ngAy 3l.th6ng 12 Ddm
2009 Th6ng tu 200 c6 hieu lyc tt ngdy 15 thring 2 nam 2015 vd 6p dung cho kj,k6 toin nem bir
dau tir hoac sau nSdy I thAng I n6m 2015.
Ban Cirim d5c C6ng ty con ti6p gc 6p dung Qu)at dinh t5 d6 lap bio cao rii chinh gita DiCn d6 cho
giai doAn eiu theLng ket th[c ngey 30 th6ng 6 nem 2015. va Thong ru 200 sE duqc ep dung cho nam
tei chinh kCt thic ngey 3l thing 12 ndm 2015 theo huong den cua Th6ng tu s6 75l2015fft-BTC
ngdy It thdng 5 nam 2015 do B0 Tdichinh bajl hinh.
(ii,
Hgp ah;it
NgAy 22 tidng l2 nam 2014. B0 Tei chini da ban hanh Tl6ng ru s5 202/2014/TT-BTC huong d;n
phuong phrp lAp-vi trinh bdy b6o cao.tai chinh hqp nhdt_("Th6ng ru 202"). Thdng ru 202 thay rh6
cho c6c husng dan truoc day trong phin XIII Th6ng u s6 t6t/2OO7fm-BfC ngaylt theng t2 nam
2007 cta B0 Tai chini. Th6ng tu 202 c6 hieu luc tit ngiy 15 th6ng 2 nAm 2Ol5 vA 6p dung cho ki
k6 roer nam b6t diu tu ho6c sau ngdy t rh6ng I nam 2015. Ngdn hang rip dqng phi tOt rO if,Ong ti,
202. Vifc 6p dung Th6ng ru 202llr6ng c6 dn} huong lrang )Cu dan b6o cdo tii chinh hgp nh;r
Siia
nian d0 cho giaidoan sau rhdng kdr rhnc ngay l0 rhdng 6 nam 20 I5 cria TAp doan.
3.
T6m
tit cic chinh
s6ch k6 to6tr
Sau day hnhnng chinisdch kii to6n
hqp nhat gina n'6n d6 nAy.
(a)
NguyGr
(i)
CAng ty con
tic thgc
hieD hqp trhir
chi y6u
chi yiiu duqc Tap doir
bio
c6o
6p dung tsong viCc
hp b6o cro tai chinh
tii chirh
cdc congr) con ra cdc cdnp rv chiu slr ri6m so6r ctu Tapdodn.
sg kiim sodr nd) t6n t4i rli rrip
doin c6 quy6n chi ph6i cdc chinh rdch tni chinh vd hoat de;;;"
;oani;;,gp niam thu dusc
lqi ich kinl t6 u c6c hoet dQng cua doarh nqhiip d6. Ca.ia" .a"
,i-i.f,i"fr."u"
cdc conB ry con
dusc bao g6m rrong bdo cdo di chinh hqp nhi gira nien
da i; J re"y
s.at Uii ai,
hi€u lgc d6n ngdl quyin ki6m soat chim
"a
il,
jtrr. '
;;€; ti;.
t4
Mlu B05anCTD-HN
Ngin hAtrg Thustrg m?i c6 phAD i cheu
tRon hbnh *eo thdnE tu sd
442 Nguy6n Thi Minh Iftai, Phulng 5, Qu{n 3
19/20 I 4/TT-N HNN ngay 3 1 thAlg I 2 ndn 20 I 4)
Thanh ph6 H6 chl Mitrh. vier Nam
Thuy6r minh blo cAo rti chlnh hqp oh6t gioa tri6n d0 cho
gili doetr s6u rh{ng k6t thtc ogty J0lhing 6 trdm 2015
(riap thco)
Kni c6 sg khdc biel giiia chinh sach kd ro6n cia cac c6ng q con ra Ngan hang thi cic diiu chinh cin
thr6r dugc thuc hiin DI6m ddm bao linh nhit quin cua cac chinh sach ke rodn cho muc dich bdo cdo
Gichinh hqp nh^t gina ni6n dO.
(i,
Cing ty fiAn kdt vd c6ng ty UAn doanh (cric iton
phrong phnp in chi sd hiht)
q
fi
nhQn
du u
lien k€l ld nhnng cong ty md Tap doin c6 dnh huong ddng
chinh s6ch iii chinh vd hoat dong cria c6ng ty.
C6nB
ifiryc hgch todn theo
ki. nlun8 kh6n8 kiim
sodt. c6c
Cac c6ng ty li€n doanh la nhiing c6ng ty md T{p doan c6 quy€n d6ng kidm so6l duqc thi6r Ep bing
thoa thu{n hqp ddng vi ddi h6i su nh6t tri cria c6c b€n liCn doanh d6i voi c6c quy6t d!n}r chi6n luqc
va di chinh vd hoat dong.
C6ng ty li€n k6t vi cdng ty li€n doanl (ggi chunB la "c6c dclrl vi nhan diu tu") duqc hach toen theo
phuong ph6p v5n chri sq hiir. Bao c6o lai chinh hqp nhit gina nidn dQ bao gdm phin md Tip dodur
dugc hudng tronS thu nhAp vA chi phi cria c6c don vi nh6n diu tu duqc hach to6n theo phuong ph6p
r6n chu so hitu tu ngiy bar dAu cho td nSay chim dft su ani huong dring k6 ho6c qu1€n d6ng kiim
soat d6i voi cec don vi ndy. Kni phir 15 cria don vi nhin tliu u m6 Tap doan phei chia s6 l6n hon
gi6 tr! ghi s6 cua khonn diu tu dugc hach lodn theo phusnB phdp v6n chri sd hnu. gid trl ghi so ci'a
klrodn diu tu sE dr.rgc ghi giim toi bing kh6ng ve drmg vi6c ghi nhan cdc khoan 16 ph5t sinh trong
tuong lai tni c6c khoan 16 fiuoc pham vi me TAp doen c6 nghia vu phai tre hodc da tre thay cho don
vl nh{n diu tu
Khi c6 srr kh6c biet gita chinh sdch k6 todn cua c6c cdng ty li6n kdt vi cric cdnS ty li€n doanh vA
NSan hdng thi cac diau chinh cin thi6t duqc thgc hiQn nhim dem bao tini nhlt qudn cria cec chinh
s6ch k€ todn cho muc dich bdo c6o lAi chinh hqp nhir giria ni6n d9.
(a
Cic giao dich
dr{c logi fin hhi hW nhdt
Cdc s6 du trong noi b6 Tap dodn, vd cAc kloin thu nhAp ve chi phi chua thuc hien tu c6c giao dich
noi bo duqc loei tru khi Ep b6o cao di chinh hqp nhit gina nidn da.
Khoin lii vd t6 chua thuc hiQn phiit sinh hr cic giao dich voi cec don vi nian dAu h, duqc hach toiD
theo phuong ph6p v6n chU sd htu dusc tru vdo kioan diu tu tronS pham vi lqi ich cria Tap doan rai
don vi nhen diu tu.
(b)
Cdc giao dich trgoei te
kioan muc lai san vi n9 phdi rrd c6 g
dodi rai nSay ker
Cdc giao dich bi-ng cdc don vi riin r( klac VNO trong
8in
fa
dugc qu) ddi sang VIID rheo r) gie h6ido6i rai ngey giao dich.
Cdc.
t* !
,9*
[j
do.dan Cid. lai hang rhang duqc Bhi nian vio ch6nh lech Fi gid h6i dodi Een
benS cAn
$il||k" ]ech
r9T:99, mdr thang rd duoc ket chuyin \,eo b6o cdo k6r qud
-!.
19]
di€m cuoi
ki
k6 toen nrm
hoar dong kinh doanl vdo rhoi
t5
Miu B050/TCTDHN
Ng6n hlng ThEng m€iC6 phitr A Cheu
tRnn hanh theo fhdne tu s6
442 NguyEn Thi Minh Khai. Phuons s. Qu6tr J
49/201a/TT-NHNN ngay 31 thAhg I2 nnd 2014)
Thtoh ph6 Hd chi Minh, viat Nam
Thuy€r minh bto cio di chltrh hqp nhtl giira oien d0 cho
giri iro?o s{u lhlng k6t lhrtc trgAy 30 thtng 6 nIm 2015
(ti6p theo)
(c)
Thu nh$p Ei
vi
chi phi lei
Tdp doin ghi olan thu nhap lai vd chi phi lai tren co sd ddn tich, Dgoai tri, thu ni6p lii cria chring
kho6n kinh doanh dugc ghi nhen trong b6o cao kdt qua hoat dong kinh doanl hgp nh:t trin co so
thuc thu. Kii mot khoan nq bi qua han ho& kl6ng dus. c phan loai ld Nq dt deu chu;n thi sil lai du
thu duorc xu6t to6n ve duqc ghi nian- ngoei beng. . Thu nlap lai cua cec khoa,.n nq ndy duq c ghi nhan
veo bao c6o k6t quA hoet dong kini doanh hqp nhit khi thu duqc.
(d)
Thu nhap tn ho{t.lotrg dich vg
(i)
Thu nhQp phi vd hoa hdng
Thu nhap ru phi vi hoa h6ng bao g6m phi nhln dugc n dich vu thanl lodn, dich vu nSan qui va cdc
dich vu khdc. Phi hoa h6ng nhAn duqc tir dich vu thai-h todn, dich vU ngan qui va crc dich ur ki6c
duqc gbinh6n khi thEc thu.
(ii)
Doanh thu hogt ilQng n6i giriri chtng khodn
Doanh thu tri hoat ilong m6i gioi chrmg khoan duqc ghi nhan rrong bao cao kat qua hoet dong kinh
doanh hgp nhAt lfii giao dich chrmg khorin cria khech hang dugc thgc hiQn.
(e)
Thu uhip c6 tric
C6 t'ic d'rqc ghi nn6n viro b6o c6o
TAp dodn duqc xAc
kit qui
ho4t dong kinh doanh hqp nhAt khi quydn nhin cd ruc cua
hp.
Cri tuc bing c6 phi6u vA c6c c6 phi6u thuong nhan duoc ki6ng ghi Dhan lA thu nnap. Tap doAn chi
cap nhAt vd theo doi sii lugng c6 phidu tnng them.
C6 tuc nhdn dugc li6n quan d6n giai doqn truoc khi diu tu
klodn deu hr.
(f)
Cic khoir cho vay kh{ch hirng
(i)
Do
ldng
vd
duo.
c ghi giim vdo gi6 tri ghi sd
cri,a
ghi nhQn cdc hhodn cho vay *hdth hdng
C6c khodn cho vay ngin han ld c6c kioen cho vay c6 lcj h4n d6n mQt nnm k6 tu ngiy gidi ngAn; c6c
kloan cho vay trung hen c6 kj, han trdn mdr nam d6n nam nam kC tu nBay giai ngan vd
kioaLn
cho ra) dai han c6 ki hen rrCn nam nam ki tu ngdy giii ng6n.
ct
CAc
khoin cho vay khich hAng dugc ghi nhan theo
si5
du no g6c trir du phdng rui ro tin dung.
l6
Mlu B05I/TCTD.HN
Ngan htng Thung mei C6 phAn A Cheu
,142 Ngoyan ThiMiDh Xlai, Phdng s, Quan 3
tRon hanh *eo Thing tu i!)
,19/2014|TLNHNN neoy 31 hnng 12 ndn 20ll)
Thioh ph6 Hd cht Mitrh, viet Nan
gita
Thuy6r minh b6o cio tli cbioh hqp nh6r
ni6n dO cho
giai do{n siu thing k6t thric ngty 30 th{og 6 nIn 2015
(ti6p theo)
0D
PhAn bFi cdc khoafi cho voy Lhdch hdng
Viec phen loai nq vi Ep du phdng rui ro tiD dung duqc th\.rc hign theo Th6ng tu s6 02/2011,'mNHNN nSay 2l thaLng I nnm 20ll cia NHNI.IVN quy dinh ve _phan loai di san c6, muc trich,
phuong phep rich lap dg phdng rui ro vd viec su dung du phdng dC xu li rui ro trong hoat ilong cua
TCTD, chi nhAEh rigan he,ng nudc ngoAi ("Th6ng tu 02") vA Th6ng tu s6 09/2014,4m-NHNN ngay
lE thang 3 nam 2014 cua NHNN\tl sua d6i va bii sung mot s5 diau crla Th6ng tu 02 ("Th6ng tu
09") c6 hieu luc thi hnnh ngiry I th6ng 6 n5m 2014. Tap dodn dugc NHNNVN ph€ duyet thgc. hi€n
ph6n loai cac khoan cho vay khech hiLng dua tr6n phuonS ph6p dinh tini dugc quy dinh t?i DiCu I I
cia Tt6ng tu 02 tsong C6ng van s6 6524NHNN-TTGSNH ngny 27 th6ng t nem 2010.
ll,
Theo Diiu
Khotur 6 cua Th6n8 ru 02, Tap doen phei d6ng thoi thuc hiin phan loei nq theo
phuong ph6p dinh luqng quy dinh qi Diiu 10 cia Th6ng tu 02. Truong hqp kdt qu6 phdn loqi d6i
voi mot khoin ng theo quy dinh 6i Diiu l0 vd Diiu 1 I cr)a Th6nS tu 02 khic nhau thi khoan nq phei
ilugc phen loei vio ni6m c6 mic d0 nii ro cao hon. Thoi gian t6i thiCu phdi thuc hien phen loei nq
iliing thditheo DiAu to vd Diau I I Th6ng tu ndy it nh6t ld nnm ndm kii tir ngAy dugc NHNN\r}J chip
thu{n cho T$p doh phdn loqi ng theo phuong ph6p dinh tinn.
Theo Diiu 10, Khodn 3a cua Thong tu 02 da duqc s'ia d6i b6 sung boi Th6ng tu 09, cec kioan ng
ilugc co c6u lai thoi haa hz nq vd iii nguy€n nh6m ng nhu da dugc phan loai truoc khi co cdu hi
thoi hen tra nq kli d6p r-rng dn cec di6u kien sau:
.
.
.
.
.
Khoen nq vd viec c6p tin dung kl6ng vi pham c6c quy dinh cua phep luat;
viOc co cAu lai thsi han trd ng la phu hqp voi muc dich cua du dn vay v6n trong hgp ddng tin
dung;
KhAch heng su dung v5n dring mpc tlich;
Khech hang c6 phuong en tre nq moi kha thi, phn hqp v6i diAu kiQn
vu; vir
sam
xdt,
kinh doanl, dich
Ngan hAmg vd c6ng ty con dap un8 duoc quy dinh cua NHNNVN vi cac gioi han, ry le bdo dam
an toen rong hoat dong ng6n hAng, bao g6m ce ry le t6i da cta ngu6n v6n ngln hen dugc st
dqng d6 cho vay trung h?n, dai han fong trudng hqp co ciu lai khoin nq ngin han dA thdni
khodn nq trung, dii h?n.
Chi khi cac diau kign tr€n duqc dap rm8, Tap do6n th[c hiin cs c;u lai thoi hen Ee nq cta c6c kho6n
cho vay dua tr€n ket qua x€p heng tin dung noi b0 vi gio nguy€n nh6m ng cua c6c klrodn cho vay
nhu de duqc phAn loai fudc khi co ceu lei thoi hen tr, nq. Di6u 10, Kloen 3a cua Th6ng ru 02 c6
hi€u luc thi hinh rrr ngdy 20 th6n8 3 nem 2Ol4 va hdt hreu luc thi hanh u ngi, I th6ng 4 nam 2015.
Cdc khoen ng dugc co c6u lei thdi hen tri ng sau ngdy I thang 4 ndm 2ol5 ki6ng duqc gin nguy€n
nl6m nq vd duqc phen loai vdo nh6m ng tumB frg theo quy dinh t?i Di6u 10 vA Di6u l1 cua th6n8
tu nay.
CAc khoan cho vay kh6ch hdng cen cu tr€n hC thiing x6p hgng tin dung tuqng rrng duqc ph6n thanh 5
nh6m ng nhu sau:
PbAtr lo$i oq theo he tb6ug chArr iti6m
tin d+trg troi b0 cne Tap irontr
Xdp hEng tin
Xep hflne tin
xdp h+ng tin
XCp hqnS tin
Xep hang tin
dpng
dung
dung
dung
dung
AAA, AA, A
BBB, BB, B
CCC, CC
C
D
Ph6n loei Dg thm Tb6og au 02
Nh6m I - Ng
Nh6m 2 - Nq
Nh6m 3 - Nq
Nh6m 4 - Nq
Nh6m 5 - Nq
dt
tiCu chuan
chi i
duoi ti€u chuen
nghi ngd
can
c6 kha ndng mat v6n
t1
Ngao bios Thumg mri C6 pbAn A ChSu
MAu B05a./TCTDHN
(Ban hdnh theo Thtjng n, sd
{42 Nguy6n ThiMinh IGri, Phutbs 5, QuAn 3
Thnoh ph6 HdCht Minh, viCr Nam
19/201m-NHNN nsoy 31 thtns l2 ndn 2011)
Thuy6t mioh bdo cto tii chioh hqp trh6r gitr! trien d0 cho
giai do?n s6u th6re I6t thn( trsdy 30 thdnq 6 nim 20t5
(ti6p theo)
Tu ngAy I thing I nem 2015, Tap doen dusc y6u ciu sri dung krit qud phin loai rui ro tin dung do
Tmng t6m Thdng tin Tin dgng ("CIC") cung cip dd phnn Ioqi c6c kloan ng cua Tap doen vio nh6m
no c6 rui .o cao hon giila ni6m nq dugc dAnI gi, boi Tap doen vA nh6m ng do CIC cung cip.
Truong hqp mot klach hdng co niiiu hon mQt khodn no voi Tep doan mA c6 bit ki khodtr ng ndo bi
chuyen sang nh6m nq rui ro cao hon thi TAp doan buoc phai phar loei cec khoan ng cdn lgi cua
kh6ch hang d6 vdo nh6m ng rui ro cao hon tuong ling voi mtc dO rui ro.
Kii
Tap doan tharn gia cho ray hgp vrin kh6ng phai voi vai trd Id ngan hang dAu miii, Tap doan thuc
hifn phdn loqi cdc kioin nq (bao g6m c6 khodn ra1 hqprontcriali6chhdngdovaonlomrui ro cao
hcm gina dinh gia cua nSan hAng deu mdi va danh gie cria I|p doin.
(iii)
D1t
phbng
Vi&
rii
ro tin dgng
tinh dU phdng cu thd dugc can cu n6n cac ry
lC
6p dung cho hrng nh6m ng nhu sau:
Ti
Nh6m I - Nq
Nh6m 2 - Nq
Nh6m 3 - No
M6m 4 - No
Nh6m 5 - Ng
lC du
dri ti€u chuin
cAn
ch[
phdng
0%
5%
j
duqi ti6u chuin
nghi ngd
c6 khd nang mit v6n
200/,
s0%
100%
Dtr phdng cp tha dugc tinh th€o sii du cec kiodn cho vay timg ki6ch hdng t?i ngrry cuoi qui (ri€n8
d6i voi qui 4, dg phdng cg th6 dugc tinh theo.s5 du cec kloan cho vay trmg kh6ch hdng tai ngiy hm
vi6c cu6i cr)ng cia thing I l) tni di gie ri kh6u tru cria tai san bdo dam. ci6 tri kl6u tru cria tei sen
bio dim dugc x6c dinh theo cdc quy dinh cia Th6ng tu 02.
Tii
san bio ilim Ie dong sin, bit dong san va c6c tdi san bio d,im kh6ng phdi ld vdng mi6ng, chrmg
kloan Chinh phu duqc niem yet fCn So giao dich chrhg kioin, chrmg kiodn do doanh nghiep hoac
t6 chtc tin dung kh6c ph6t hinh c6 gid rritu 50 ri V],,lD tro l€n d6i voi kioen nq cua kfidch heng h
ngudi c6 lien quan cia Tap doar va cac d6i hrqng kiec theo quy dinh lai DiAu 127 Luat cec t6 ch['c
tin dung vd tdi sdn b6o ilim c6 gia tri tiJ 200 ti VNID phai duoc dinn gid boi t6 chuc c6 chic n6ng
thAm dinh gi6. D5i v6i cec trudng hqp klec, tai s..in bdo dam duqc djnh gie theo quy dini var quy
trinh noi b0 cua Tap dodn.
I
)
Ti
lO
kh6u trn t6i da d6i voi cec
I,o+i
tii sin bao ddm
tii
satr
dugc x6c aiinh nhu sau:
bio ddm
(a) Tian srri cia kiech hans bine Ddns V iCt Nam
(b) Vang miing, tru vdng miiing quy ilinh tei dirim (i); tido 8ui cua ki6ch
Ii
rc khSu
trn t5i dr
t000/0
95%
hdns bdns nsoai te
(c) Trdi phi6u Chinh phn. cdng cu chuydn nhuqng, giAy ro co gid do Tip
dodn phat hanh: the ti6t kiCm, chrmg chi tiAn gni, k! phi6u, tin phiCu do t6
chfc tin dUng, chi nhenh ngen harg nuqc ngoei khAc phat hd,nh:
.
.
.
C6 thsi han cdn lai duoi 1 nem
C6 thoi han cdn hi tir I ndm d6n 5 nim
C6 thoi han cdn lei tren 5 n6m
95%
E5%
E0%
It
Nsttr hAns Thuuns m{i Ci6 phio A Chiu
4{2 Nsuyatr Thi Mitrh Khai, PhutDs s, Qu{tr 3
Thaoh ph6 H6 chi Minh, viar Nam
49/2014TT-NHNN
Thuy6t mioh b6o cio tAichinh hqp ohAt gitr nitu iro cbo
Siri iroan Mu th:lng k6t thdc ngly 30 thang 6 trIn 2015
Miu B05dTCTD.HN
lBan hanh heo Thdng tusd
nEay 3l thti,g 12 ndn 2014)
(ti6p lheo)
LoSi
tii
sdn
Ii
bio ilim
(d) Chtng khoan do c6c t6 chtc tin dung kh6c phat hdnh duqc ni€m y6t tr6n
le
kbiu trn t5i
ira
70%
Ss giao dich chung khoan
(e) Chrmg khorin do doani nghiep
phat hdnh duqc ni€m ydt tr6n So giao dich
65%
Chung klo6n chua iluqc ni6m yet r€n So giao dich chring khoria, giiy to
c6 gi4 tn),c6c l(}loan quy dinh tai diem (c), do t6 chfc tin dtmg c6 ding
ky ni6m yet ch'ing ktoAn trCn Ss giao dich chung kioen ph6t hani;
50%
Ching klodn chua dugc nidm yer tren So giao dich ch'hg kiodn, gii) td
c6 gia! trir cec khoa,r quy dinh tai di€m (c), do t6 cht'c tin dung kh6ng c6
dang ry niCm yCt chung khorin tr6n So giao dich ch[,ne klo6n Dhrt hdnh
G) Chftrg kho:in chua dugc ni6m ydt tren So giao dich chung kho6n, giiy td
c6 gie do doani nghiep c6 deng ki ni€m yet chung kho6n t.6n So giao
30%
chung khorn
(0
300/.
dich chung khoan ph6t hanh;
Chtng kiodn chua dugc niem yit trdn Sd giao dlch chLmg thoh. giiy ro
c6 gia do doani nghidp kh6ng c6 danS ky niem yit chi.ng kloen tftn So
siao dich chinq kioen Dhet hanh
(h)
(t)
BAt dong
sin
t0%
50%
Vang mieng klong co gia niem yet. ring khdc va cdc loai
di
san bao
30%
ddm kh6c
Tdi sen beo dam nio kl6ng drip tmg dAy dri c6c diau kiQn quy dinh tai Diau 12, Khoan 3 cia Th6ng
tu 02 thi gi6 tri cua Lii sar b6o dam d6 phai xem nhu bdng kh6ng.
Theo Th6ng tu 02, m6t klodn du phdng chung cinS dusc lap voi mric bing 0,75% tong s6 du qi
ngdy cu6i quy (ri€ng il6i voi qui 4, du phdng chung dugc hp voi mric Mng 0,75% t6ng s6 d'r qi
ngiy lim viec cu6i cr)ng cua thrng I l) cUa cic kiodn cho vay kh6ch hdng, kh6ng bao gdm cdc khodn
cho vay kiach heng dugc phan loei veo nh6m ng co k}d nang mit v6n.
(iu)
Xit l! nq xdu
C6c khodn ng xAu dugc xt li nii ro tin dung theo quy6t d6]r cua H6i ding Xn lf Rui ro cria Ngan
hang sau l(hi ara xem xit thiy mgi n6 lyc crin thidt dd rhu hoi kiodn ng. bao g6m cd cdc hdnh d9nS
phdp lti d€u kh6ng co kdr qui.
C6c khoan cho vay khech hing s6 duqc xr] li bing ngu6n dq phdng kli duqc phan loai vdo Nh6m 5
ho[c khi kh6ch hdng vay bi phA sin holc giei thd (ddi voi truong hqp k]r6ch hing vay ld t6 chuc,
doanh nghiep), hoic khi ktr6ch hdng vay chdt hoac mir tich (d6i vd'i truong hqp khech hdng vay le ce
nh6n).
lj
dA ilusc xu
rui ro beng ngudn dg phdng
hr viec xt ly tii san bao dam, duqc ghi nh6n vao b6o cio k€t qu,i kinh doanh hqp nh6r khi rhu duqc.
Cic khodn nq
l9
Ngtn htog Thu@g mti Cii ptAn A Ctau
442 Nsuy6n
ThiMinh Khri, Phutns
5,
Quin 3
ThAnh ph6 Hd Chi Minh, YiCt Nam
Thuy6t nitrh b6o c6o tii chlnh hqp nh6t gifa niCn dO cho
giri doen sdu thdtrg k6t thric ngly 30 tfiing 5 n5n 2015
(ti6p theo)
(")
MAu Bos./TCTDHN
tBan honh theo Thin{ u s6
a0 2014 ry-NHNI\ naoy Jl thnng 12 ndn 2011)
Btu n{ cho COng ty TNHII MOt thilnh vian QuAn $' titi sin cio cric Ti
Nan ("VAMC")
chthc
tin dqng
WCt
Ngen hang thuc hiCn b6n nq cho VAMC theo Nghi dinh s5 53/20I3ND-CP do Chinh phu ban hdni
thang 5 nem 2013 ("Nshi dinh 5l). Nghi dinh s614/201s,ND-CP do Chinh phi ban hini
ngdy 3l thang 3 nem 2015 sua d6i vA b6 sung mot s6 diau cna Nghi dinh 5l ("Nghi dinh la"), Th6ng
tu s6 I9/2013/TT-NHNN ngiy 6 theng 9 nem 2013 do NHNNM\,I ban hinh ("Th6ng tu l9'') vd cac
khodn ng bdn cho VAMC duo,,c xu6t toAn kl6i bang can d6i k6 toan theo crc hu6ng dan trong C6ng
van si5 8499 tttN-TCKT do NHNNVN ban hdnh nSdy 14 tlling
nam 2013 vd Cdng van so
925NHNN-TCKT do NHNN\4\I ban hanh ngiy 19 th6ng 2 nem 2014.
ngay
lt
II
Trdi phi6u dac biet phdr hanh bi VAMC tuong rmg voi khodn no #r do Ng6n hang brin duqc ghi
li chtrng khorin nq gin ddn ngay d6o han nrn bdng cen di5i k6 toh hqp nhiit lThuyiit min}
3(hXiv)).
nhin
Khi hoin thadr thu tuc mua b6n ng xdu, Ngen heng si dung dV phdng cU thd da trich lAp chua su
dung da hach toen giem gii
ghi s6 cna khod,n nq #u vd rit toen tai kloen ngoai banS theo d6i lai
chua thu aluoc cua kho,n no xau d6.
ti
G)
C6c
khoin cam k6t titr dBng
Cam k6t tin dung bao giim c5c khodn bio ldntr. ch:p nhan thanl toan vir cac cam k6t cho vay kh6ng
huy ngang v6 diCu kien
vi
c6 thoi gian thuc hien cu thC.
Viec phan loai cdc.kloen cam ket tin dgng dugc $yc hiin chi nhim muc dich qr-rin Ij, gi6m s6r chit
luqng hoat dong cdp tin dung theo chinh sich 6p dung d6i v6i khodn cho vay kh6ch ha,Jlg nhu dugc
d6 cip tai IhuyCt minh l(ryii).
Cec kloan cam k6t lin dung dus. c ph6n lhdnh 5 nh6m nhu sau:
Nh6E
I
Cam k6t
di ti6u chuan
.
Y trchia
cec cam kdt mi Tap doam denh gie h khech hing c6 khd
ndng thuc hien day du cec nghia vu theo cam k6t khi den
hen.
i
.
2
Cam k6t can chu
1
Cam k6t du6i ti€u chuin
.
4
Cam k6t nghi ngd
.
Cric cam k6t mA Tip doalrl danh gie h khech hingc6 khi
nang rhgc hien nghia v! theo cam ket nhung c6 dau hi€u
suy giam kIA neng thuc hiQn cam ki5t.
cac cam k6t ma Tap dodn d:inl gi6 h klech hdng ki6ng
co kha nenS thuc hien di1 dri nghia r u theo cam kdt.
Cec carn kat ma Tap doen d6,nh Fi6 ld kird nang kh6ch
hirg
5
cam ki5t c6 khe ndng m6t v6n
.
kh6ng thgc hi$n cam k€t
li
r.at
cao.
cec cam k6r mi TAp
20
Ngetr hetrg Thustrg m{i C6 ptAo A Ctau
412 Nsuy6n Thi Minh rrnai, Phuhs 5, Quln J
Thitrh ph6 Hd Cht Minh, viar Nrm
49/2At
Thu)61 minh b6o cAo tti chlnh hqp nhir 8i{ls oi6n dO cho
Biri iloeo s6u th{trg k6t thric ngly J0 thtng 6 tran 2015
Miu B05a/TCTD-HN
41T
tBon hnhh theo lh6,1g tu s6
r-NHNN nqdy 3 l thdng t2 ndd 201 4)
(ti6p lheo,
Du phdne ruiro cam kdt tin dung
Vifc phdn Iogi cdcl.Ioan cam kdt tin dunS dusc rhgc hifn chi nhim muc dich qu.in ly. giam s.it chi!
lugng hoal don8 cap lin dunB. Kh6ng c6 Lhodn dU phong neo dugc l6p cho cic tiod-n cam kit tin
dung, tru khi Tap dodn dugc y€u cdu phii thgc hion nghia vu tri thay theo hqp ddng bdo lanh, nong
truong hqp d6, khoan trd thay dugc phen loai vd trich lAp du phdng rheo chinh sdch k6 rodn t4i
Thuy€t minh 3(D.
(h)
Chf,ng khodu ttdu tu
Chfng kioan diu tu tlugc phan toei rhenh b6n togi
l-heo C6ng vdn
s6 260INHNN-TCKT do
NHNNTVN ban hanh ngay l4 thAng 4 nem 2009.
.
.
.
.
Chftg kho6n kinl doanh;
diu hr sin seng d6 ban,
Ching kiodn diu ru giii dEn ngay dao han: \a
Diu tu dai h4n kh6c.
Chung kioAn
TAp doen thUc
(i)
hiin phen loai ching klodn
rai rhoi di6m mua.
Chthng khodn kinh doanh
Chring khorin kinh doanh la.nhing chimg klodn dugc mua chri yeu cho mgc drch bin lar rrong thoi
gian k}6ng qud mar nem nhlm lhu lqi ngnn hen.
Ghi
nW
TAp doa,r ghi nhan chrmg kio6n kinh doanh vio ngdy Tip tloan ko tha, mot ben d6i
di€u khoan hqp d6ng iliii v6i cec chung kloen ney G6 to6n theo ngay giao dich).
tic
cua cdc
Do luong
Chung kho6n krnh doanh duqc ghi nhan theo gi6 g6c tru di du phdng giam gin. Du phdng giam gie
duqc lrich l6p kli gid lh! truong thip hon gid dang ghi tr€n sd vich ka toen.
D5i v6i c6c lo?i chtmg kio6n v5n kinh doanh de ni6m ydt, gin thi huong ti gii d6ng cria tai So Giao
dich ChLmg khorin Thdnh,ph6 Hd Chi Minh hoEc gi6 binh quan tai Ss ciao dich Chung khoin Hd
Nai tai ngey kdt rh']c ki k€ roen.
D5i vcri c6c lopi chrimg klrorin v5n kinh doari chue ni6m yiit nhung da deng ky Siao dich tren thi
truong giao dich cia c6c c6ng ty dqi chring chua niam yit ('thi trudng UPCom r, gin thi trudng ld
8ie bini quan cta thi truong UPCom tei ngiy k€t thic ki ke to6n.
ki giao dich tr€n thi
truqng UPCom nhrmg dugc tu do mua b6n trCn thi trudng, gi6 thi truong h gi6 binh quan cna cac gi6
giao dich lei ngd) kal lhic ki k; lo6n duqc cung c6p boi ba cong g chrhg khoAn.
D6i v(,.j c6c loqi chtng kloen viin kinh doanh chua ni€m y6t vd chua ding
D6i voi c6c loai chtng kho6n nq kinl doanh th niim y6L gi6 rhi truong duqc xec dini.dua tr€n
suit sinlr lgi dugc ni€m y6t t'€n so ciao dich chung kloan Hi NOi t?i ngny kiit rhnc k, k5 to6n.
ti
2t
NBtn hitrg Thurng
mtiCii ptrin A Cmu
KhrL phurns 5, eu6n J
ThAnh pb6 HdCht Minh. vier Nam
19/2014m-NHNN
Thuy€r mirh b{o c{o rAi chttrb hqp nhAt gi[,, oi6tr dO cho
giai iloen s5u thrrg ker rhric ngly .]0 thrns 6 nrm 2015
4a2 Nsuydn Tr|i Minh
Miu B05I/TCTITHI\
tBon hdnh theo Th,jng M sd
ngt y 3t thdng I2 hdn 20t4)
(ti6p rhco)
Cdc chhg kfioan fti6ng dugc phep mua b6n ru do nen lhi rruong hoic kh6ng thd
xdc dinh duoc gid
tri lhi Euong rhi ldonS dugc tap dU phong ma duqc phnn anh rheJ gid g6c.
Thu,1h{p tu l6i thu duqc trong thoi gian #m gin chr?ng khorin kinh doanh duqc ghi nhan rong
b6o
ceo kdt que ho?t d0n8 k inh doanh hqp nhit EEn co so rhgc thu.
DU phdng giam gid chrmg k}orin kinh doa-nh duqc di cip o tren sE d,rqc hodn nh6p khi gi5 tri c6 th6
lhuh6i cia chung kiodn rang rrs lai sau khi lApdgphdng. Khoan du ph6ngchi duqc hoin nhap
trong phem vi sao cho gid trj ghi sd cua cdc l,}odn diu ru khong vugr qua gia rri- gtri s6 cua cac Uroin
ddu hi niry khi gie dinh khong c6 khoen du phdng n6o da duoJ ghi nla;.
Chin dh ghi n6n
kini doanh ituqc chrirn dut ghi nh{n_khi cic quyAn lqi nh6n c6c ludng tidn rir cdc chung
niy tld chlm drrt hoac Tap dodn da chuyEn plin ion rui ro vi lgi ich cria viQc so hiiu cric
Chung kloen
kho6n
chri.ng kho6n ndy.
(ii)
Chtne khodn diu
usin
sdng d0 bdn
Phdn loqi
Chring khorin sin semg d6 brn ld nhim8 chung khodn ng hoAc chung khoan v6n dugc mua
git trong thoi han l,hdn8 in dinl rruoc vd c6 the dugc ban ra vio bir iri rhoi diim nno.
vi nim
Gh nhdn
Tap doan ghi nhin ching khodn sin seng d€ bdn \iro nga) Tap doin tro rhinh mQt ben d6i tec cia
c6c di€u khodLn hqp d6ng d6i voi cec chfmg khoan ney (k6 to6n theo nSey giao dich).
Do
lutng
Tnii phiiiu doanh nghi(p chua ni6m y6t sin sang d6 b6n d'rgc ghi nhan theo Bid g6c tru di du phong
rui ro tin dtrng. Viec phan loei nq ve lAp du phong rui ro lin dung cua trai phidu doanh nghiQp chua
ni€m y6t duqc thuc hi€n theo chinh s6ch 6p dung diir vdi kiodLn cho vay khach hing nhu duqc da cap
trong Thuy€t minh 3(0.
C6c chung khorin sin sarg da b6n khec duqc ghi nhan theo gi6 gilc tru di du phdng gidm gd. Du
phdng gi6m gi6 duqc trich l6p khi gi6 thi Euong thip hon gid rr! ilang ghi nhan irCn sO sich k6 toin.
tni tn-rong la gi6 d6ng cua tai so
Giao dich Chhg khoen Thenn ph6 Hd Chi Minn hoic gi6 binn quan tai So Giao dich Chrmg khoAn
Hd NOi tai ngay ki:r thric hj, kii toan.
D6i voi cic loqi ching khodn v5n sin sang
dA ban de ni€m y6t, gia
D5i vsi cac loai chrmg khorin viin sin sing il6 b6n chua ni6m y6t nhtmg da dang ki giao dich Etu thi
truong UPCon, gie thi rruong li gia binh quan cua tht ruong UPCom tai ngny ki5t thric ky k6 to6n.
D5i v6i chtng kto6n v5n sin sdng d6 brin chua ni6m y6t vd chua d5n8 ky giao dich tren thi truong
UPCom nhmg,duqc tu do mua b6n tr€n thi truirng, 8i6 thi tsusng la gi6 binh quin cua cdc gi6 giao
dich tai ngay ket thric h.i ke to6n dugc cung c6p boi ba c6n8 ty chtmg khoen-
D6i v6i clic lo+i chrmg khoan nq sin sdng d6 ban da ni€m y6q gi6 thi trusng dugc xdc dtnh dua tren
ry suir sinh lqi duqc nidm y6t nen So Ciao dich Chrmg kloan Hn Noi tai ngay k6t thuc ki k6 roiLn.
22
i
Ns6tr hlog Thuutrg m?i C6 phin
Cheu
Miu B05dTCTD- HI\'
442 Nguy6n Thi Mioh Khai, phurtrq s, Ouitr J
tRah hanh fieo t h6ap tu
ThAtrh ph6 H6 Chi Mitrh, viet Nrm
40/2014tl-r-NHtrN nsny 3t thone t2 nd;20ta)
ThuyCr minh bio c6o Gi chtnh hqp trhdr gita ri6o dO cho
gid iloetr sAu rhrtrg k€r thic ngAy J0 lh,inq 6 nim 20ts
(Ii6p theo)
i
liodn ki6ng dugc phip mua bin t(r do tren rhi truong hoac khdnS rh6 \dc dinh duqc
Biri
rri lhi truqng, ngoai trir tr6i phi6u doanh nghifp chua niem y€r diqc phrin loqi vd rrich lip du
ohone
r.,d".dyr-8
:iThuy€r
lk9.:!inh sdch dp dung d6i v&i klrodn cho vay thdch hang nhu duqc i! "ip'u""i
minh l{0, thi k}6ng duqc IAp du phdng md dugc phdn dnh rheo gid
!lc.
C6c chm8
kiiu phdt sinh ru vifc mua cdc chrhg klodn sin sring a6 bi, dtro,,c
phin bo vio bdo cdo t 6t qua hoar dong tinh doani trqp niir rheo phL;ong phap a*;; lhjrS rin}r ru
ngiy mua ching kho6n iliin ngdy d6o han cria cec chtn; knoai d6,irucmjt qp
thoan aA aoq"
"t -gghi nhAn toin b6
ben tru6c ng^iy dao han thi gi6 tri phu tr6i vd gie rri chi6t khiu chua phen b6 duoc
Gid triphu Eoi vd giri tri chi6t
vdo b6o c6o k6t qua hoat ilong kinh doanh hqp nhet tai ngny b6n.
Ihu nhap lei sau khi mua cua chhg Llodn srn sang d6 ban duqc ghi nhan Eong beo cdo
dQng kinh doanh hqp nnet Een co so don lich.
k;t que hoqt
Du phdng Rii ro rin dung cia trdi phi6u doanh nghiQp chua ni€m ydt va du phdng giam gi6 chtmg
kiorin sin sd,ng da b6n knec dugc ile cdp o trdn si dugc hoin niAp kli Siri lri c6 thi ftu haii cua
chLrng klodn teng rd lai sau khi llp dV phdng. Khoen dy phdng chi ituqc hoan nhap rrong phem vi
sao cho gid tri ghi s6 cria c6c klroin diu tu kl6ng l,ljqt qui gi6 fi ghi sd cia c6c khodn dlu tu ndLy
khi gia dinh kh6ng c6 kloin d[ phdng neo da duqc ghi n]an.
Chin dth ghi
nh,Ah
kho6n san slng de bdn duqc cb;m d'h 8hi nhin_khi cdc qulin lqi nhan cec ludng tiin ru cic
ching khoen niy da chirn dur hofc T6p dodn tld chuy6n phin lon rui ro vd lqi ich cua viec so hiiu
c6c ching klo6n nay.
Chhg
(iii)
Chine khonn
iiu
tE
git.tin
ngdy Aio hgn
Lnung r
nSdy d.eo han.
Ghi nhdn
TAp doan ghi nhan chrmg tJro6n gin ddn ngdy d6o hen veo ngny TAp doan tro thanh mot ben d6i tric
cria c6c iliiu kioriLn hgp ddng d6i voi cac chimg khodn niry 1k6 to6n theo ngay giao dich).
Do ludng
Tnii phi6u doanh nghiep chua ni€m y6t git d6n ngey d6o han dugc ghi nhan theo giri g5c trn di du
phdng rui ro tin dung. ViCc phen loai nq ve lip du phong nii .o tin dung cua trdi phi6u doanh nghifp
chua ni€m y6t dugc thgc hien theo chinl sech 6p dung doi voi kloilLn cho vay kh6ch hdng nhu dtrgc
d€ cAp tronS Thuyet minh 3(0.
C6c chtrng khoin gin d6n ngdy d6o h4n k}dc dusc ghi nhAn theo gid g5c tru di dg phdng giam gi6.
Du ph6nE gi6m gii d'rqc tri;h gp khi c6 d6u hi€u sui gi6m gi6 tri theo ddnh g16 cna Ban T6ng Gi6m
doc.
Gia ui phu nOi va gi6 tri chi6l kh6u phet sinh tu viec mua cdc chtng kho6n giii diin ngay dao han
duqc phan M vdo bdo c,io k€t quA hoat dOnS kinh doanh hgp nhat theo phuong phip dudng theng
tinh tu ngiry mua chung kho6n d€n ngdy d6o hgn crla cec chung khoAn il6.
