Báo cáo tài chính hợp nhất năm 2010 (đã kiểm toán) - Ngân hàng Thương mại cổ phần Đông Á

NgAnhdngThuongmqiG6 phin D6ngA
Cecb6oceotaichinhhEpnhett6mtettheo
c6cChudnmucK6toanVietNamvd HEth6noK6todn
c6cT6 chr?ciin dvngVi€titamde cuqt kiBnitoan
chonemtaichfnhk6tthucngay31theng12nam2010


L
F

rE
r
r
E

NgOnhangThuong mAiC6 phAnD6ngA vd c6c c6ngty con

#

t*

MUCLUC

=

L

E
E
r=
t-r=

tsl2!t

E

E
F
bEI

E
E
E
E
E
E
a

pr-

-EI

A
!!-

lELH

E
g

t>.
E-

E
--f

tE-EiI

E
E

l:
l:
l:
l:
r-al
tj
I:
r-la4
4

T

cAc BAocAo rAt cHiNHHgp NHATTOMTAT
Beoceoki6mtoendoclap
Bdngcdnd6i 16 toanhop nhdtt6m t5t
Beocaok6t qua hoAtdongkinhdoanhhqp nh5tt6m t5t

I


L

rJi

f

""'flEnrusraYouNc
H
i-J lllllllllllllllllllllllllrrrrrrtrt

rr
rtr
rr
rr
E
EJ.]

Ernst & YoungVietnamlimited
SaiqonRiverside
0llice Ceniel
3rhFloof,2A-4ATonDu. ThangSt
D strict1 HoChrMrnhCit.l,S.R.of Viein6m
kl. +44 A 3824 5252
Fax:+84 I 38245250

56 thamchi6u:60752831/i4366803

BAocAo KIEMToANDoc.LAp
Kinhgrli:

Hoi d6ng Quentr!
Ngin hirngThuong mai C6 phtn OOngA

kidm.todn
cac bdocaotai chinhhqp nhatc0a Nganhing Thuongmaic6 phano6ng
th.9.lsl6i.d6
("Nganhang")va caccongty convaongay31 thengE namzoio va cironim tai chi;h k5tthric
A
9!n-sls-aytheocdc chuAnmuc Ki6mtoenvigt NamvAeu6c t6 ctuEcchapthuantaiviet Namma
tu d6 bdngcandoi ke toenhqp nhatt6mtetva baocaok6tquehoatdongkinhdoanhhop nhatt6m
tet kemtheo(sa!.daygai chung_la
"c6cbaoceotai chinhhop nhatt6mtlt'1 tu trangz ci6ntrangs
lap
ra
Beocao ki€mto6ncta.chtng t6i duEc tapvao ngay22 thand2 nemi}ll da dua ra
guqg
y9?Krenracac bao cao rarchinh hEpnhatma tu d6 cdc bao cao tai chinh hop nhatt6m t5t duoc tap
da phdn€nh trungthlrcva hEpty,tren cec khiacanh
lrpngyeu,tinhhtnhiii cninnc,ja Ng6nhing
va ceccongty convao ngay31 thengp nem2010,k6t
qua hoatdongkinhdoanhvi tinrihinhtuu
chlyen.ticn
lg clolim tai cninhk6tthucciingngaytheoc6c chudnmuc K6 toenviet Namve Hc
thongKetoancecTo chocTin dungviet Namva tuanth0 phtlhEpvdi c6cquydinhcriaNg6nhing
NhanudcVietNam.

{

E
*

f

t4

E
E
E
g

| *i6n Kdm to6n

E'

Theof ki6ncia ch0ngt6i,cac beocaotai chinhhEpnhAtt6m tit kemtheodd phnhqp.nhAtqu6n
vei c6cbeocaotai chinhhEpnhatma tu do cacb6ocaotai chinhhqp nh5ttomtdt naviluoc
' taora
va chungtoida dua ra y kienchapnhantoanbo d6ivdi c6cbaoceotaichinhhop nirStoo.

E

E
E
E
E
E
E

Dd c6 th6hi6usaus6chonva tinhhlnhtaichinhcrlaNgenhangve c6ngty conva k6tquahoat
dongkinhdoantr
trongniend0cungnhuvAphamvi cia c-ong
vicCttoin,'c6cbaocaotaichinn

hqpnhatt6mtit phdiduEcxemx6tcungvoi cecbaocdotaiihinh hqpnhetnammatrf d6cacbao
ceotaichinhhqpnhatt6mtdt naydadubctgpra cungvoi bio caokiamto6nch6pnnln toin pnan

{

el)

',lV

a
g

L_
{

E

t(!

?(

TY
IllIIJ

.+
*

AM

Vrt:t*-A

ViCtNam

{

La

E
f
L_
f
rr-

L-

it

L'

bt

LL:
L:
L'

Thdnhph6Hd Chi Minh,Vi6tNam
ffgay22 theng2 nem2011

L'

L-

t-

irml

l9

r!(.rcc

bl Lii:


Ng6nhdngThuongmaiC6 phAnD6ngA vd c6ccOngty con
BANGcAN DOIKEToAN HqP NHATToM TAT
ngay31theng12ndm2010
DVT:tri€uVND

E
E
E
E

r
tr
E
r
E
E_I

L-E--l

t:
tt:
E
= t -

F-

Z:.
EJ

E
E
E
f
L>d

z-

F-r-

{

E
EJ

l{

E
I

td

{

tz

'=

TAI SAN
Ti6n mit, ving b?c, araquy
TiBngrli tqi Ngin hing Nhe nu6c ViCtNam
IEl,_lllS s&i t?i va cho vay c6c t6 ch0c tin dsng
("TcTD")khac
Tien,vanggt}itai cacTCTDkh6c
Chovayc6c TCTDkhec
Dqrphdngrrii ro chovay cac TCTDkhac
Ch0ngkhoenkinh doanh
Ch0ngkhoenkinhdoanh
Du phdnggi6mgi6chungkhoenkinhdoanh
Ciecc6ngcr,rtii chinh phdisinh vi c6c tai san
tiri chinhkhic
Chovay khiichhing
Chovaykh6chhdng
Du phdngrrli ro cho vay khachheng
Ch&ngkhoendau tu
ChongkhoandAutu s5nsangd6 ban
Chungkho6nddutu giir d5n ngaydao han
Du phdnggiamgii chrtngkhodndAutu
Gripv6n,ttiu tu dii hqn
Vong6pliCndoanh

Dau tu vao c6ngty lienk6t
Dautu deihankhac
DrrphdnggidmgiddAutu daihan
Tei sanc6 dinh
Tdi sanc6 clinhhtru hinh
gi6teisanc6 dinh
Nguy6n
Haomdntai san c6 atinh
Tai senc6 dinhthu€ tdichinn
Nguycngjataisanc6 dinh
Haomdntaisanc6 dinh
Tei senc6 dlnhvOhinh
gietdisin c6 dinh
Nguyen
Haomdnteisenc6 dinh
Bit d6ngsin rtiu tu
gi6.b5tdongsdndAutu
NguyCn
Haomdnb6t tl6ngsdn dAutu
Tii sin c6 khiic
C6ckhoanphaithu
Cackhoanlei,phi phaithu
Taisanthuethunhapdoanhnghiephoanhi
Tdisdnc6 kh6c
Trongd6: LEith6 thuong mai
Dlr phdngnli ro choc6ctaisenc6 n6ibangkhac
TONGTAI sAN

31h2/2010

31hA2009'

6.673.308
1.354.420

2.615.111
1.230.380

3.349.120
3.234.755
115.229
(864)
1.305.870
1.323.363
(17.4s3)

939.034
607.097
331.937
386.730
428.504
(41.774)

37.87+:2; 34.010.81;
38.320.847 34.355.544
(446.522)
(344.733)
1.827.535
359.201
1.839.910

350.868
(12.375)
603.198
614.144
(10.946)
940.622
676.363
1.078.839
(402.476)

711.110_
740.493
(29.383)
793.784
574.915
868.155
(293.240)

.4

"/;2
co
f/o/

f/-/nim

t(:le

\Ye\v

^^.^.^

zol.zcY

295.187
(30.e28)

1.944.686
503.003
430.732
1.668
1.009.283

55.873.084

218.869
237.089
(18.220)-

1.474.241
582.982
172.133
719j26

42.520.402

\\


NgdnhdngThuongmaiC6 phAnD6ngA vd c6ccOngty con

BANGcAN Dot KEToAN HOp NHATroM TAT(ti6ptheo)
ngey31theng12ndm2010
DVT: fieu VND
31/12/2009
31h2/2010 (rinh bdylqi)

rugnnArrnA

rr

t:'
E
r Jl

L.

rL.
E:

u
E

r.J

E
D!'

E
E:t

L-

u
E

e:t

f
LE
L'
>J

>t
rJ
g

E

CackhoannE Chinhphi ve NganhangNhanu(ic
ViCtNam
Tidng&i va vay ti c6c TCTDkh6c
TiCng(}ic0acec TCTDkhac
Vaycec TCTDkhac
tidn giri crla khtch heng
Ciicc6ngcu tii chinh phai sinh vi ciic c6ng no
tii chinh kh5c
Vtin tii trE, u! thic ttiu tu, cho vay ma Nganhang
chiu rii ro
PhathanhgiSytd c6 gii
Gic khoin ng khic

C6ckhodnlai,phi phditrd
Thuethunhapdoanhnghiephoentaiphaitra
C6ckhodnphditrdvd c6ngno kh6c
Du phdngchocOngng tidmAnvd camk5t
ngoaibang
TONGNE PHAITRA

700.000
19
4.173.835
4.767.739
3.510.681 4.545.991
663.154
221.748
31.417.279 27.973.540

310.288
291.047
1',t.154.737 3.682.086
2.696.662
1.629.582
447.812
337.304
_
19.131
2.223.018 1.273.147
25.832
50.452.801 38.344.013

voNcH0sO HOU

Vlin vi c5c qu!
Vi5ncia TCTD
vonoteute
V6ndAutu xdvdunoco ban
Thdnqdu v6nc6 ohEn
^r.-':
uo pnreuquy
COphieuuu dai
VOnkhec
QUYcia TCTD
ChenhlCchty gia h6i ito6i
Chenhl6chdanhgi6 lai tai san
Lqi nhuflnchua phin phtii

TONG
vONcHOsO HOU

4.500.583
4.500.000

3.400.553
3.400.000

liM

&Y
583

267.204-

553
175.004_

652.496

600.832

5.420.283

4.176.389

E

E
L'
Lt:
t:
E

LT

a-t

r-t

L:
L:
rJ
t-t

t:
Ef

TONG
NEPHAI
TRAVAVON
cHOsO HOU

55.873.084 42.520.402

iN,
ll(


E
E
B
h
E

E
E
E
tr
E

tr
tr
tr
tr

tr
r
tr
tr

E
E
rE
E

r
F

NgdnhdngThuong mai C6 phAnD6ngA vdrc6c c6ngty con
BANG
cANDOrft roAruHqp NHAT
ToMTAT(ri6ptheo)
ngay31thang
12nem2010.
cAc cHlTrEuNeoAreANccAND6txEroAH
DVT:trieuVND
31n2J2010 31h2J2009

y,rnqtidmln
!ghi:
baotannvayvon

3.444.330

3.226.858

CamkCttrongnghiepvq thu tin dung
Baolanhkhec

2.261.O03
1.183.327

2 . 2 75 . 9 1 1
950.947

3.444.330
(353.682)

3.226.858
(402.678)

3.090.648

2.824.180

CAccam ktit ttua ra
Camk6ttaitrEchokh6chhdng
CamkCtkh6c

, fl.r.0engur Kyquy

Ngudilap:

6l^
?lrl

NGAilHAt'IG

x\
,p\

THUONGMAI

v\
BaDangBoiQuynh
KCtoenTOnghEp

Ba V0 Thi KimAnh
Ke IOanI ruong

Thdnhph6H6chi Minh,viet Nam
Ngay22theng2 nem2011

I

PhuongBinh

r\

'\,t
\

Jru

Ut'

M1
:+)

"z


NgAnhdngThucrngmaiCOphAnD6ngA
gAo cAo KEToUA HoATDoNGKINHDoANHHOPNHATToM TAT
chonemtaichinhketthucngay31theng12nim 2010
DVT:tri6uVND
Thunhqplatva ceckhoanthu nhaptuongtu
Chiphil5ivd cacchi phituongtu
Thu nhfp lii thuin

Nem2010

Nem2009

4.508.605
(s.134.577)
,t.374.028

(2.218.224)

Thunhaptu hoatdongdichvu
ChiphihoAtdongdichvq
Lii thuin t& holt d6ng dlch vq
Lii thuin tir hoqtdQngkinh doanhngoqih6i
(L6ylaithuant& mua ben chrlng khoiinkinh doanh

F
F
h
tr
gI

f

tr
tr
=

E-l

LaithuAnt& mua biin chriung
khoin diu tu
Thunhaptu ho?tdOngkhec
Chiphihoatdongkhac
LaithuantD ho?td6ng khac
Thunhaptu g6p v6n,muac6 phin

405.432
(66.062)

272.570
(52.858)

339.370

219.712

11.438

262.492

(17.003)

4.916

58.687

64.690

154.503
(4.656)

4.013
(226)

149.847

3.787

13.306

1152

1.929.673

1.663.581

Chiphitidnluong
Chiphikhiu haova khautru
ChiphihoatdOngkhdc

(353.344)
(124.549)
(454.282)

(280.770)
(110.703)
(337.504)

TONGCHIPHiHOATDONG
Loi nhuQnthuin t* hoqtrtQngkinh doanhtru{ic chi phl
dw phdngrii ro tin dqng

(e32.175)

(728.977)

Chi phi dr,rphdngrii ro tin dqng

{139.984)

997.498

TONGLEI NHUANTRUOGTHUE

934.604\

(146.s4si{\

^;;dll,

857.514 - - , . " - - t

ChiphithuCthunhapdoanhnghiCp
hiCnhenh
(Chiphi)/lEiichthudthunhapdoanhnghiepho6ntai

(218.e85)
20.799

(29.720)

T6ngchi phi thuiSthu nhip doanhnghiQp

(198.186)

(200.108)

659.328

587.648

659.328

587.648

LgI NHUANTHUANTRONGNAM
Phenb0 cho:
- Lqi nhuAnthu\c vd cd d1ng.cia Ngenheng
- LEilch cia c0 dOngthi6usO
Lai co bantr6n c6 phii5uffND)

Nguoilap:

Ngudipheduyet:

\WV

i-)/

=

I

1.106.832

TONGTHUNHAPHoAToONG

l-.

tr
E
tr

J.JZC.UCO

BaDangBoiQu!'nh
K€ todnT6nghop

Ba VOThi KimAnh
Ke IOanI ruong

Thdnhph6H6 Chi Minh,VierNam
Ngey22 theng2 nem2011

ffiN

THUdNGMAI

c6 pHAru-

rf/