Báo cáo tài chính hợp nhất quý 4 năm 2011 - Ngân hàng Thương mại Cổ phần Sài Gòn Thương Tín

NGAN HANG THUONG MAI cO PHAN SAI GON THUONG TiN
BAo cAo TAI cHiNH HgP NHAT
cHo oUY 4 NAM 2011 KET THOC TAI NGAY 31 THANG 12 NAM 2011


BIEU SO: B02a/TCTo
Ban henh rheo QD s6 16/2007/OD-NHNN
ngay 18lD4l2OOt ctarhbng d6. NHNN VN
IVa

chtng kh6an : STB

hi

BANG cAN oOI KE ToAN HEP NHAT
thei di6n cu6i ngey 31 th6ns 12 ndn 2011

sti cu,ii quY

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TAI SAN

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qut

11,457,271

2,807,3s0

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khic ve cho vay cAc TCTD khiic

9,621,309
a,642,132
980,542
(1'q65)
349,355
504,786

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1

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2,280,153

2,ryq40
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12,677,849
3,618,973

?,892

7,081

79,726,547

81,664,200

80,539,487
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24,1643O1
232,124

82,484,803
(82q,q99)

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(13,065)
650,584

665,510

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19,530,892

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3,O22,755
2,247,O40

1,675,245
9,376

901,767

910,135

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2,129,609
12,823.589
6,659,774
6,'163,015
75,0S2,251

4,713,679

2,102,704

17,616.708
14,311,3O2
1,294.206

28,57f,13A

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129,892
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8,U7,101
1,168,006

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14,018,319
10,930.983

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1,671S93

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Trang 3


NGAN HANG TMCP sA GoN T}tt.fONG TiN
Ma chung kh6an : STB

sAo cAo Luu

BIEU SO: Bo4afTCTo
(Ban hanh theo OD s0 16/2007/QD-NHNN
ngey 18lO4l2OO7 cti,a Th5ng d6c NHNN)

CHUYEN

rtN

rE HOP NHAT

{Theo Phuong phaP tru'c ti6p}

Oui lV nem

2011

(q)
Thu nh3p lei var cic khoin thu nhap tuong tu nhan duEc
02 chi phi lai va cac chr phi tuong lv de tri
09 Ih! nharp u hoat dong dlch vu nhan duoc
ChCnh lCch s6liCn thuclhu/thnc chitU ho?t dong kinh doanh (ngo?it0,
04
vang bac. chung khoanl
05 'I hu thap lhac
06 Tien thu clc khoan ng de dLrqc x&li x6a, bn d:p b6!9 ngu6! roiro
o7 Tidn chitra cho nnan vien va hoet dqE quan li c6ng vu
08 n6n ihud thu nhap ih(/c n(ip kong ki
01

Luu chuyan tiin thuAn tar ho?t dong kinh doanh tnt6"c nhong thay d6i
tiisAn va v'5n luu dong
Nh(rng thay d6i ve tai sen hpat dang

17,173,916

11.M4,188

(11,827,106)
1,056,149

(7,635,424)

145,357
18,238

(s64,117)
60.727

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2,492,121

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10

i1
12

'|,142,154

(1,883,135)
(646,034)
1,518,963

(8,269,040)

(Tdng)/ Gidm cdc \hdan vd t(inh doanh chung kh6an

{11,758,386)

(eng )l Giern cec cong q Ai chinh Ni sinh va cec tai san taj cnjnb lhac
fians)/ Giam c5c lhdan cho vay thach hang

Gidm ngu6n dq phong dB bir (tAp t6n thet cac khdan
'14 0!nsy Gl4m khac vd

lel sdn heat qons
14a Cr5lgy cialr rhae vB t4 9an dqth;;tV oons ry corl

4,230
(3,814,646

602,363
122,83O,717)

:

13

12,443

{714,U7)

8,494,618

Nh,ing 6ay d6i vA cdng nq hoat aring

Tqng/ (Giam) q49 kh69! nq Chinh pht ve NHNN
16 TAng/ (cialn) c{c !h6an rian g&i vd vay cec r-CTD
17 fengt lGied tibn gili cna b6ch beng {bao g6m Gi Kho bqc

1,205,64i'
12$53,733

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tr} GrcG dusc linh vao haal
dong Aichinh)
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1s lTans/

siay io co gia (nsaai

6,r99,660-

2,610,975
Tang/ {G'.im) c6c cong cu tai chinh phri srnh va cdc khdafl nq iaichinh
khac
21 Tang/ {Giam) knac vC cong nq hoai dong
21^ Teng/ (Giam) khecve c6ng nq do thanh li c6ng ty con
Ch' ti! c€c qut cia TCTD

it
01

6,129,037
(249,375

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uua s6m

2,433,U2

isco

11,574,2251
488,O9?

u2
03
04

06
07

127,467

Tian chiiu thanh li, nhuqng ban TSCO
Mua sern bel d6ng san dau lu
Tien thu ttr b6n thanh ly bel dang sdn d6u tu
'Ii6n chira do ban. thanh li b6ldong siin d:'u
ljeD chjdaul;. 96p t6n vao clc tlon vt kheclchrdALr tu mua cOng ty con.
g6p v6n liCn doanh, li6n kA, va cec kh6an dau u dei han kh6c)
Tian lhu dau tu, g6p v6n vao cac don vi khac Ohu ban thanh li c6ng ly
gdp v6n li€n doanh, lien ket, cric khoan deu tu dai h?n khac)

u

185,424

1'200,2991

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k6 tr) dlu nam d6n cu6i
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lh!

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itugo dfa tU cac

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01

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02

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ve c6c kh6an v6n vsy dai hen khec
C6 ttc tra cho c6 dong, lqi nhuan de chia
Ti6n chi re mue cd phi6u quv

Ti6n tru duqc do ben c6 phl6u quy

1,560,446

2,079.048

&

tli ho.t donE tal chlnh
Luu chuy6n tldn thuan uonE ki
nan va c{c khd.n trons duons dan trl thd (l|am itau ki
VI Dl6u chlnh anh hudng c|i|| ih.y d6l Wqla
vtl nan vl cac kh6.n hrong du('|q 0an tal thdl rtlaln cu6l ki

(1,376,885)

(1,450,557)

Lr.ru chuy6n tl6n thuan

ddng t/dn trong giai atean tb ngdy
0cl
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fi.266.99€)
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27.677230

2,O79,04E
4,057,501

23,619,729

a7,217

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3t/12/201L

27,677,230

OAn ngAy 31/12t2O10.

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Trang 5


BIEU SO: Bosa|ICTD

K'NSacornbank
\TJZ x-cb;In;;IiE6n;;EAE
Ma chong

kh6an : STB

THUYET M|NH BAo

choqui4

Ban hanh rheo QD s616/2007/QO-NHNN
ngay 18/04/2007 cia Th6n9 iloc NHNN VN

nam 2011 kat

cAo rAr cHiNH Hop NHAT

thic ngay3l thrins

12 nem

L
1

onc di6m hoet along ciat6chUE tin dqns
Ngan H,rng Thuons l\,lai Cd Phln Sai GOn Thudng

2
3

Thlnh phan Hoidong auan k!:

20tt

lin ("Ngan hang") do Ngan Hang Nha Nudc viet Nam cap siay phep
ho?t al0n9 lheo Giey Phep Ngan Hang sO 0006/NH GP ngAy 5 hang 12 nim 1991. Nq6n h,ng bat dau hoat dong lu ngay
21 ihens 12 ngm 1991. Thdi h?n ho?t ito.g crla Nsan hang b 50 nem ka tar ngay cia gi,y phep dau ticn.
Hinh tn!,c sd hou v6nr c6 phen.

Ch'i tich

Ong DAng Van Thanh
Ba

Hui.h Qu6 Ha

ong Nsuyan chau
Ong oing Hdig Anh
Ong Pham Oly Cuong
Ong Nguygn Nggc ThaiBinh

Ihanh vien C)
Ihanh vicn HooT doc Ep {')

(')duqcbau la thanh vi6n HoaI |heo nqhi quyel OHCO nim 2010
Thanh phan Ban Kiem soat

0n9 Nsuyen Ten Thanh
Ong Le Ven Tong

Ba

NguyCn

Thilhanh

Thanh vien C)

rMai

(') duEcbAu la thanh vicn Ban ki6m soattheo nghiq!y6tOHCO nim

2O1O

ons Tdn xuen Huy

Thanh ph?in BanT6ng Gi6m d6c

Ong Luo Hutnh

Ph6 T6ns Gidrn O6c

Ong Oao Nguy€n

(2')

v0

ons Nslyen Mjrh Tam

PhO T6ng Giam

Ba E)6 Tho Ngan

Pho T6ns Gidm d6c (1')

d6c

Ong Nguygn oeng Thanh
PhO T6ng

Ba Quach Thanh NgacThUy
Ong

Ph6 T6ng Girm rt6c

Ong Pham NhAt Vinh

(1) lu
{2')

tt

nhlem Em Pho T6ng Giam o6c
nhiCm Em Ph6 T6ng Giem

g6c

tu ngay

tt

ciam d6c

Li HoeiVan
14 thans 4 n6m 2011

ngay 01 hAng

1

1 n5m 201

1

T.u sd chlnh : 266-268 Nam Ki Khdi Nshia, Quan 3, TP. HA Chi Minh, viet Nam. Ngan hang c6 1 Tr\r sd chinh, 1 Sd giao
dich,72 chinh6nh (bao sam mot chinhanh biLaova mot t?iVuong Ou6c Campuchia) va 33 Phdnq qiao dch. 1 qut t6l
kiem lr].i deu khip ci nudc. Ngoai la, ngen nang c0 5 cong ly con; 01 cong ly @n cla c6ns V vanq bac da qui Nsan
hang Sai Gon Thuong Tin la c0n9 iy TNHH MTv TM c6n9 nghC Sai Gdn Thuons Tin (SBJ sd hftu 1 00%).

6

c6ns ly con vd cong ty li€n ker
- c0n9 ry TNHH

auan li va khaihecTai san Ngan hang sai

Gdn Thuons Tin (SBA)
- COng tyTNHH

MflThanh vien Cho lhuC Taichinh Ngan hang

SaiGOnThudnglin. (sBL)
- C6n9 ty Kicu h6iSei sdn Thuong Tin. (SBR)
- C6n9 tyTNHH

l

Thanh VienVang Bacoe auy SaiGOn

Thuong Tin (sBJ) {')
- c6ng ly TNHH MTV TM

c6ng Nghe sai Gdn Thuong Tin

- Ngan han! TMCP SeiGdn Thoong Tin Cambodia

cong ty Ie'r k6t:

GlAv oh6o hoat dono

'ri

E sd hiiu crla NH

4104000053

100%

O4lGP-NHNN

100%

gO/QO,NHNN

100yo

41044003812

100%

0309998954

100%

No: 27

100%

(*)

(') c6ng iy 6n crja c6nq tyVang b?c al6 qui Ngan hang SaiGOn Thuong Tin E cons ly Vans bac da qui SaiGdn Thudns
Tin Campuchia d6 duoc lhanh li t?i ngay 30/11/2011.
(") cbns ty lien k6t crla Nsan hans la c6ns ry ch!,ng kho6n NgAn hang Sai Gdn Thuong Tin da dugc thanh ti nsay
14t112411.


ll.
1.
2
tll.

Ki k6toan, tton vitian tesndqnstrcng k6to6n

Ki ka toAn nam (bai d,o tt ngay o1 thlng 01, k6t rhdc vao nsay 31 heng 12)
tC stdung trcng k6 toen:.t6n9 Viet Nam.

gdn vitidn

Chuan mu.c va ChC d0 k6 toan apduns
Beo cao tai chinh hop nhel nay cia Nsao hang duqc soan lap s& du.g ddn vi tido € E d6i9 Vi6t Nam, theo quy u'tc
nguyen gia ve phrl hqp vdicicchuan muc Kd toan Viet Nam ve €cquydinh hifu hanh ap dung cho nsan hdng va clc t6
cnuc ri. dung Mac ho?l dang tar luoc CHXHCN viet Nam Oo do crc bdo c3o tai cl'i.h hdp ln,t Lem lrleo rl^Ong n1,m

vao viec llinh bAy tnh hinh lai chinh, k& qua kinh doanh va luu chuyen lan te phir hqp vdi ctc lha chg khec ngoal nuOc
cHxHcN Viel Nam. c6cnsuycn t c va thons le k6 ban si dvng lai nudc cHXHcN viel Nam @ lhe khecvoicic nudc va
€c th6 cha khac
860 do iai chlnh hEp nhel nay duEc so?n lap cong nh:m muc alich quan li lheo Quyet tlinh s6 16/2007/OO-NHNN nqay
18/04/2007 cna Th6ng O6c N96n hans Nha nudc viel Nam va viec ban hanh ch6 dO bao clo €ichlnh d6ivti dtc t6 choc
rin dunq. Trong do, Quy6r.tinh s6 1612007/Qo'NHNN nay quidinh vec soan lap b6o c6o €i cfrinh hqp nh6i cJa Ngan hang
ve cec cong ry con (hay @n soila'Tap doan') sedu9cthuchien k6 it nam 2008lrd tri.
CacChuAn muc K€ loan viet Nam sau day dugc Ngen hangapdlngi
chuSn mqc 01: Ch0en mlrc chung
chuan mqc03: Tai sen c6dinh hiru hinh
Chuen muc 04:Taisan cd 6nh v6 hinh
Chuan muc05: Brl dons san dautu
Churn muc 06rThue €isan
Chuln mvc 07 Ke loan cac "hoan diu lu vao cong ry he4 r&.
Churn mqcOs:Th6ns lin Hichinh ve €ckhoan v6n g6p Ie. doanh
chu:n muc 1O:Anh hudns crla viec lhay d6iti sia h6ido6i
ChuAn

muc 1l:Hqp nh,l kinh doanh

Chuen muc 14: Doanh lhu va hu nhap kh6c
Chuan muc 17:ThuCthu nhap doanh nqhigp
ChuAn muc 18: Cac khoen dp phong. iei snn va
ChuAn muc

nEtdm tang

21:Tinh bev bao clo €ichlnh

Chuen muc22:Tnnh bay b6 sung bao c6o Bichrnh coa

Chu,n mvc 23rCdc su kien phatsinh sau nqAy k6tthUc

cicnsan heng

ki

v.a

t6

choclaichinh luons t!,

ke loan n6m

Chuin mqc24r Blio oio luu chuyAn lien le
chue. muc 25:860 €o |eichinh hop nhrr va k4 rolin crc kho6n deu tu veo cong ry con
ChuAn msc26:Th6ng tin ve c5c bcn licn quan
unuan muc 2/ bao @o6 @rnn qrua nFn oe
Chuen m\rc n: Beo @o bO phan
Chuln muc 29. Thay d6i trcng cninh sach # toan c6c J@ linh ka toan ve llc sar sor
ChuAn muc 30:Lait€n d phi6u
Viec ap dlnq c6c chuan rnvc kA !o6n Vier Nam hien hanh neu ten duqc rrinh bay lrons nhong chhh sech ka toSn

Baoclo taichinh icng cia Ngan hang th6

lv.
i.

hlCn hoat ttong c,la t6l ca

duti

cacchlnhanh va Sdsiao dich kpcthuOc Ngan hans.

chinh s6ch ke toan ap dpng qi |6 ch!6 tin dqng
ChuFn d6itian tg:
Theo Ouyel ati.h s6 479/2004/OINHNN do NgAn hang Nha ru6c ban hanh ngay 29ih6ng 04.6m 2004, QO 8072005/OD
NHNN nsay 01162005 ve QD 29/2006/QB NHNN ngiy 10n2006, cic nghiep vu ph6t sinh bing ngoaig iluqc quy d6ilheo
sia ap dung ldo ngay phal sinh nshiep vu TaisAn va conq nq bang an siic nsoai€ laithdidi6m ql6ihSngduqcquy
dii theo Li qia ap dpng veo ngay cubt theng. Chenh Ed1 do itaDh gja iai heng iheng aluqc ghi nhan vao tai khoan chenh
lech al6nh si6 lai nsoai G tmnq bang c€n ddi k6 toan. s6 du chenh Bch do denh gia lai duqc kat cnuy6. vao bao c5o k6t
qua ho?t tlOns ki.h doanh veobOiOem cu6inem.

t

Vang iluqc danh gia lai vao oJ6i m6i ih6ng va chCnh Ech do danh gia ei hang th6ng aluqc ahi nhan €o tai khoan chCnh
Bch danh gia vang lrong bang can at6ika ben- 56 du chenh bch dod6nh giA hiduqck6t chuy6n !.ao beo cao k6rqui hoar
dong kinh doanh vao

2.

rDidEm cud

NsuyCn t6c thu-c hien hqp

nam.

nh,tbao ceo Ai chinh

Cac c6ns ty con E nhong cong ry ma TAp doan/ Nh6m c6n! ty @ kha nbns quyat dinh cec chinh sach tai cnhh va chinh

sach hoat dong. 860 c5o taichinh crla ecc6ns ty @n duqc hqp nh6t
ngeyquyan klam so6tcl]a cic c3nq ly nay duac
trao cho Tap doan/Nhom cdng ty. Blo c9o Eichinh cr)d cac conq ry con sC khong duqc hqp nhft iu ngay Tap dotn khong

li

cdn quyen kiem soat cac

c6i9 ty iay.


6

TAp d@n hach to€n vicc hqp nhbr kinh doanh theo phuong phap mua. Gie phimua bao gAm gia t. hqp li iainqAydi6n
trao il6icia c6c leLisdr, c5c c6ng cu v6n do bcn mua ph6l hanh va €c khoan nd phaitre da phat snh hoac tl6 thda nhan
cang voi €c chi phi lien quan trlrc ugp d€n viec mla c6ng ty @n. Cac tai san da mua hoic €c khodn nq phai ta duoc
hqp nht Unh d@nh duqc xac djnh khd d?iu theo !i6 tn hqp li lai nsay mua, bil kA pha. rq ich c,la
thi? rh?n bns
c6 itOng ihieu s6 E bao nhiCu. PhSi vuEt troisioa gia phi mua va phan sO hi4i cia Tap doan tong gia li hep li thuan ola
crc Bi srn mua duqc qhi ihan la Loi $e lhuong m?i Thoigian s|], dung hou ich crla LEI thi! thuong mai dLtqc udc linh
dLlng tlin dr,ra trCn lhoi gian thu h6i lqi lch kinh d co he mang l?i cho TAp doan. Thdi gian st duns hou ,ch cla Lo, hd
thutng m?ir6ida khdns qu6 10 nrm ka & nsay duoc shinhen. Nau ga phimua lhap hon gi6lrihqp cia taisan lhuan
cia c6ng ty con duEcmua thiphan chenh Ech duqcshinhan vao bao dto ka qua hoatdong kinh doanh hqp nhjt

i|c

i

bO. siao dich v,r lqi nhuan chua lhuc hien ren liao dich nii bO gi0'a €c c6ng ty @n va TAp doan duqc loal
rru khi Ep bao €o tai chinh hqp nh6l L6 chua thuc hiqn cnng duqc loai lru, ngo?i tn tffdng hqp giao dich th6 hign cq thC

su siem qia cia €i s,n duqc;hut€n giao. Cac chlnh sech k6 toan cia c'6c @ng ty con cong ttuqc lhay d6i khi €n ltrl6t
nhlm n,m bao tnh nhitquan vdic6cchinh sdch k6 toan duqc Nqan hans ap dung

cac s6 du noi

{b)

Lgi lch cia cd d,6ns thl6u s6
Loilch crla c6 dons tiiau s6 la mot phln lqinhuan hoac 16va oia iritaisai ihu:in c,ia motc6ng ty con tlusc x6c dinh ludng
Onq cho cic phan lqi ich kh6ng phaido c6ng ly m9 sd hou mol crch lrycticp hoac aian lEp ihong qla cac cong ly con.
Cac o6n9 ty ll6n k&va cons ty li6n doanh
C6c c6ng ty li6n kat la €c @ng iy me TAp doan/ Nhdm cdng iy dt kh:i ning gey anh huolg dang k6, nhmg rhtDg
quyAn ki€m soet, th6ng lhuong Tap doan/ Nh6m cons
n6m giotit20% il6n 50% quygn bi6u quy6t

rim

t

conq iy li€n doanh B hEp dong lien doanh ircng do Tap doad Nh6m cong Vva
kinh t6t€n cd sdthi& Bp quydn kiem soat chung.

dc

al6ilac khac thuc hien cec ho?t along

TAp atoan/ Nh6m cOng iy 6pdung phuons phap v6n chi sd hou dA hach toan clc khoan dau tu vaoec c6ns ry h€n rA va
licn doanh trons bdo €o Li chrnh hsp nhCr cla r6p doan/ Nh6m cdnq Iy. Tap doan/ Nh6,n cong ty hubng rzi hhuen hoic
chiu phan 16 trong ctc c6ng ty li6n k& va lcn doanh sau ngay hqp nhdt ve ghi nhan rcn bao oto k6t qua hoal dong kinh
doanh h9p nh5r N6u phan sd hou cria Tap doan/ Nh6m cong ty trcng khoan 16 cia c3c cons ty lien k6t vd lien doanh ld.

hon hoac blns sia h ghi s6 cua khoan diiu tu vao orc cong ty licn k6l va fcn doanh. Tap doan/ Nhom @ns ly khons phai
ti6p tuc phan anh €c khoan 6 ph6t sinh sau tl6 ten b6o cao tai chinh hqp nhrt trt khiT6p al@n/ Nhdm cono ty @ nghia
w rhfc hien thanh t@n c€c khoan nq tt'ay cho clc cong ly lien kel ve lien doanh. Cac chlnh s6ch ke loan cia cac c6ng ty
rien k6t vd rien d@nh c0nq duqc thay d6i khi can ihi6t nham drim bdo irnh nhel quln voi cic chinh sadr k€ d3en dirqc
Ngen hang iLp dung.

crrtiichlnh ph6i sinh ve kato6n Dhdns ngua niiro
c6ns ca tai chinh ph6i sinh dugc h?ch to6n ten Bang €n drt le to6n lheo gre Ei hqp datnq vao ngey grao dich !€ sau d6
ituqc al6nh sia bilheo ti sia cu6im6ik,. Laiho,c 16 do viec ihuc hien c6c nghiep w pheisinh aluqcshinhan vao bao ceo
ket qun kinh doanh. Laihoac16 chua ihuchieh duqcghinhAn !€o khoan muc chcnh ech al6nh gi6laic6c c6ng oJ laicilinh
phaisinh trons bang c3n it6ik6ben va duqc chly6n ldo baoceok&qua hoatdong kinh doanh vao lhditliam cu6lnim.
COns

K6 toan thu nhap El, chi phi Eiva nsitns dVthu l,
Ngan hang gii nhan lei{an vay !d Eidan sii theo phuo.rg phap tich tn 1j€ &eo rhoxg t* sb 1zmo6/Tt-Brc do BO TAi
chinh ban henh ngay 21 0l6ng 2 nam 2006. Lai cia cac khoen cho €y que han kh6ng tluqc ghi dq lhu md aluqc ghi nhan
ten cosd lhuc rhu. Khimot khoan cho vay trd thanh qua han lhis6laitrich kudc aluqc xuat bo6n va duqrghinhan ngoai
bang. Thu nhap Eicia €c khoen cho vayqua han duEc ghinhan vao bao clo kelqua kinh doanh hqp nhai khilhu ilugc.

Ka to6n c5c khdin thu trt phi va hoa hOng
Phl va hoa h6ng bao s6m ph I nhan duqc til dich vu hanh lo6n, dich vu ngan qui phl lO c3c khoan b,o lsnh va cAc dich vu
kh6c. Phi ve hoa hans nhan dugc lir dich w thanh toen, dich vu ngan qui vi cec dich vv khec duqc ahi nhin khi ihvc
nhAn. Phlti? €c khoAn bao lanh duocghinhan theo phuons phdplich lnrdc.
K6 toan d6i
6.',|

vti cic khoin cho

vay & &h9

t utc

khach hAng va cam k& ngeai bang

Ke t6an doi vti cnc *hoan cho vay E thg trudc kh6cfi hang:
khoen du phdng. C6c khoan cho vay nqin han la
C6ckhoAn cho vay va fng truOc tluqc u|A hiqn theo si6 trida
c6c khorn vay co ki han duOil n6m. C3c khoen cho vay rung hanc6kih?ntt l namden5nem. Cac khoan cho vay dai
han c6 ki han l€n 5 n6m.

tl'dicic

b?i nq va lap dq phons ili ro tin dvng duqc thqc hen theo Quyet dinh 493V2001ao-NHNN ngay 22 $ans 4
A)yA 6bh 18!2007/OD-NHNN rgay 25 lhing 04 nrm 2007 v; viec si,a al6i, b6 sung mot s6 diau cia OO
4932005/asNFlNN. C6cOuyAt tti.h nayduqcap dung phiha'it6 vicac Quy6t dinh nay duqchl6u B clc huOng din nhim
ViCc phan

n*n

2005 va

honv6 niifolin duns cia mlnh.
Cackhoan cho vay khech heng duqcphan thanh nam nhom nO can cuvaotinh hinh tra nqve cec ydu t0 alinh rinh nhu sau
gi(rp Ngah hans quen ry16r

Nh6m 1: Nq

di

ti€u chuan

Cackhoin notrong h?n ma Ngln hang

al5nh sie H c6 atrl kha nang thu

hoidaydi

cA

g6cva Eidtng thdihan;


Cac khoan no quA h?n dudi 10 ngay va Nsan
day d0 96cva Eiallng lhdihan con lai.

hdig

al6nh sia

h

cd khe nAns thu h6i

2:No cln ch! V
c6ckhoan nq que h?n tir 1o nsay d6n 90 ngey;
Cac khonn nq diAu chinh ki h?n t€ nq l n dau ma NSan hans danh gia

dly di

96c va lai bi qub hrn, thu hoi

NhOm

cO khn

nans hu h6i dey dn

ci

g6c va lai dnns

ki

han Ouocdiau chinh Dn dAu.
Nhom

3:Ng dudiiieu chuin

Cackhoan nqqla han tu 91 tl.n la0 ngayi
Cac khoan nq duqc cd

cru l?i ki han ra nq lan dlLr, tr0

€c

khoan nq dieu chinh

c6c khoan nq.ruqcmicn ho,cgiam Eido khach hens khong drl kha feng lra Eiil6y

c6c khoan nqqua han

Cac khoAn
CrLc khoen

ki

han lrd nq

ili

6n

tl ! iluqc

phan bai

theo hqp il6ng tln dvng;

rrir 181 dan 360 ngey;

nqco Uu leithdihan tra nq Bn d:iu qua han dudi90 ngaytnh theo thdihan

tii nqduqc@eiu

hilan ilirul

nq aluqc co c3u laithdigian tia nE lln tho hai;

m

v6n

Nh6m 5: Nq c6 kha neng
Cec khoin nq qua han ten 360 ngay;
Cac khoan nq cd cAu lai thdi h?n tra nq lrn dau ma qua h?n

tif 90 ngay

to

Bn

ths thdi h?n ta

nq duEc co ceu bi lan

dAu:

Cackhoan nq duqc @ cau laithdiqian ld nq bn tho ba kO€n,
Cac khoan nqkhoanh, nq chd xt ltl
Cac rhoan no ituqc phan loar leo nhom 5 d)eo quydinh tarph). r'r bCF duo'
C) Ngoairalapdoan phaichuyEn khoan no vao nh6m c6aliro cao hon l.ons clc ttudng hqp sau:

Go cnng nOt nhdn nq. Dti v'i khach heng
du nq cda mot khdch hang taimol Iap doan phai arqqc phan
'lai baiheoquiali.h phia ten vao nhom c6 nli
haikhoan nq td En qimotTapaban ma cd b6t ctmolkhoAn nq biphan
ro cao hon €ckholn nqkh6c, Tap doin phaiphan bai hiec khoan nq cdn laicid kh6ch hdns veo nh6m nqc6 nll m cao
nhrr:
+ Toan bO

@&

+ D6i vdi khoAn vay hcp v6n, Tap doen la dau m6i phaitrqc hien ph6n loai nE q6ivdi khoan vay cho vay hqp v6n lheo
€c quidinh tr€n va phaithOng bao k6l quA phan lo?inq cho cicTap doan tham gia cho !€y hqp v6n. Trudng hqp khach
ha.s !€y hc'p v6n cd mot hoac mot s6 dc khoen ne khacqiTep doan tham gia cho vay hqp v6n da phan bqivao nh6m
rq rhdng qDg nh6m nq cia khoan vay hop v5n do T4p aloan lem dlu m6i phan bai, Tap doan tham gia cho vay hqp v6n
phan bai t@n bO du nq do ]ap doan dau m6i phan bai hoac do Tap doan lham gia cho vay hop v6n phan loai lrly lheo
nhom nq nAo c6 rii ro €o hdn
+ Tap itoan phai chrl donS phan bai clc khoen nq ttsqc phan lo?i vao cAc nh6m nq lheo qui dinh t?i nhom 1 vao c3c
nhbm no cO ruiro @o hdn lheodanh gE ciaTAp doan hhi(ay ra md s6 truOng hqpsau day.

,c6nhong

di6n bi6n b,tlqitacdong ti6u c\rc d6n moilrudng, Thh ejckinh doanh cia khach hans;
C5c khoan nq cia khech hens bi clc rap doan khac phan bai vao nh6m nq cd moc nli rc €o hon (n6u @ h6ns tin);
lC ne lren v6n vl ddns tCn) hoAc
Cac chi eu laichinh c,ia khach hans (vC kha nens enh rd,, kh: nans lhanh tobn.
kia nenq ka nq cra kh:tct h *tg bi suy sian ien Uc hoAc c:o bicn dOng ton theo ct1,bu hvOng suy siAn;
- Khech hang kh6ns clng crp aliy drl kip hoi va trung lhtrc cic lh6ns tin Ei chrnh the yeu clu cna Tap doan dA danh
gie khe nang |ra nqcia khach hAng.

-

,

t

K6 toan d6i vdi cac cam k6t tin dqng:
khoan bao Enh, cnrp nhan thanh rOan va €m k6t cho !€y kh6ns hiy ngang v6 alGu kiCn va cO thdidiCm c! lh6
(gai chung E cac khoAn cam k6l nsqai bang), Tap doan phei phan bai lao clc nhom nq iheo nhu qui dhh iliii vdi clc
khoan chovayve Ong tluoc khach hang (phan 6.1). Cvth6 nhusa!:

o6iv6icic

a. KhiTAp doan chua phdi thuc hi6n nsh_€ vu theo cam kel, Tap doen phAn

baiv,r lrich lap dv phong d6ivor c..c cam [6t

'

Phan b?ivao nhbm 1 vd trlch €p lap du phdng chung theoquidinh ldctr lap dp phdns chung ben duo, nau T,p doen
itanh gia kh6ch hanq cdkha nang thuc hien day d,l cicnghia vu rheo cam k6t i
- Phan b?i vao nhom 2 trd len tUy lheo d6nh gia crla Tap dorn va trich lap du phong cu tha va dv phOng chlng theo qui
dinh tr{ch rap du phdns b€n dudi neu Tap doan denh gn6 khacfi hans khong c6 khJ neng |/],tlE hien cec nghta rr t€o

en

k6r


b. Khi TAp doan phaith\rc hien nghia vu theo €m kgt, Tap doan phai phan baicric khoen tre lhay dliivdi khoan bdo l6nh,
€c lhanh t@n d6ivoichep nhan thanh ban vao ctrc nh6m nq vdisii ngly qua han duqc linh lu ngay Tap doan thqc hien
nghia v! cua minh nhucam kel nhu sau:
Phan b?i vao nhdm 3 neu qua h?n dudi 30 ngay;
Phen bai vao nhom 4 nCu qua han tl} 30 ngay den 90 ngayi
91 ngay td bn.
PhAn loaivaonhOm 5 n6u qla h?.

-

ti

Tap doan phaiphan baitheo nguyen ds clc khoan lr. lhay d6ivdi€ckhoen bao lanh, clckhoan thanh lo6n d6ivo cnap
nhan thanh loan vao nhom nq c6 nli ro tuonq duong hoic €o hon nh6m nq rna c3c khoan bao Enh, chip nhan thanh
ban da atuqc phan loal hrdr d6

pu ohOno nliro cam k6ltin duno
Viec(nh du phdng c! th6 duqc cAn ditlen

1-cam k6tdi

Nh6m

Nhom 2
Nhom 3

-Cam k

4-

Nh6m

5-cam

F,p

dung cho tuns nh6m cam kat tin dvng
Ti E dlP phdns

ihusau:

ti6u chu,n

canch!i

-Cam k6l dudiri€u

Nh6m

€ct

chuan

2A?.

nshingd

50%
100%
kCt@ khi n5ng metv6n
Du phdng c! ih6 duEc tlnh theo gia U ctc kho,n cam k6t iin d\rng lung khach h6no tai ngay 30 lhAng 11 hang nam irt di
gia ln aisan dem bao. Gia ticrla taisAn d:im bao duoc $c alinh theo cac quy dnh cia QD 493/2005/QO-NHNN va Ouy€t
Cam kat

alinh 18/2007/QO-NHNN.

Theo ouydt dinh 4g3,2ootoD-NHNN ngay 22 thSng 04 nam 2005. mot khoen dq phdng chung cong tluqc lap vd| m|]|c t6i
{1ieu brns 0,75% t6ns s6 du cla cic kholn beo ll'nh, caf, kdi cho @y va chip nhan hanh thn Ei tsay 30 hAns 11 h?/ls
nam, khOng bao sdm €c khdan beo Enh ve cam k6l tluEc phan bai vdo nhdm c€m k6t @ kh, nang m,l v6n. Mrc dq
phons chuns nay duqc ycu clu pheidat ituoc tong vdns 5 nam ketu nsayouy6ldinh c6 hieu Uc

Ka toan cec nghlopvrr kinh doanh va dau
7.1

tuchong khoan:

NshiCpvg kinh doanh chuns kho6n:
Chons khoan kinh doanh ra chtns khoen ban deu 6uqc mua ve nim gio cho nvc dich kinh doanh kong nqin h.n hoAc
n6u Ban T6n9 Giam d6c quyat dinh nhu vay. Chring khobn kinh doanh cdn bao gdm €c chons khoan ma Tap d@n nim
gio rheo cic hc'p allng mua lrikt vdi cackhech hans va sC duqcb6n laitailhdidiem theo cac diAu khoan rons hqp d6ng

ch0ns khoan chua nicm rdt .tuEc shi nhan ban ilau lheo 9i5 rhsc tit mua ch!,ng khoan (gia goc) . Sau d6, c3c chong
kh6an nayduq.shinhan theosie g6c tD du phdng giam gi6 chUpng khoAn. Du phdnS duqc laP cho clc ct)fng khoan kinh
doanh duqc lv do mua b6n t€n thilruonq va khic6 su suy siAm cUa clc ch0ng khOan kinh d@nh nay. Vioc h?ch ben dv
phdng it49€ rhfc hign rh,ng t! s6 22u2aosmaTc 40 E8 Tei chtnh tlan hath ngay o7 thans 12 nal'' 2oo9 quy tbh vb
'hudnq d5n ch6dO t ch rap vasldang cbc kh6an duphdns giem gi6 hans tdn kho, tdn lh5l cic khoen deutu taichinh, nq
pheiihu khdtldiVa beo hanh sen phim, hang hoa, cdnstrinh r,ay lepkidoanh nghi6p'.
oiiivdichl?ns khoan nqcO chi6t kheu hoac
Lai hoic

16

khoan duqc

phiJ iroi, s6tiAn chi6r

khiu hodc phv toittugc phan b6 deu h@ lhd, gian n5m

ru kinh doanh chong khoan duqc shi nhan trcng b5o @o ket qua kinh dcnh vao ngay liao dich khi chung
Iap doan siao dich Lai ho{c 16 it kinh doanh chons kho6n duc,c ahi nhan theo nguytn tic s6 thuan

Nghlep W dau tu ch0n9 kholLn:
Chons khoen san sns dB b6n E €cchons khoen Ouqc siE lrcng lhoigian kh6ng rn dinh tudq cb lhA duqc ban da dap
Ons nhu ciu lhanh khoen hoic dC tng ph6 vOitn ong hgp lhay ddi l6i suat, t siA, hoicgiati chltng khoan.

Chhg khoa. pjo dan ngey dAo han E cAc chttng khoen cO ki han cb dinh $ cAc khoan
rlc dinh truqc va Ban T6ng Giam dOc c6 y dinh va c6 kha nang giar dcn ngey dao h?n.

thanh

t6n ci dtih Wc

c6

ke

Ch0ng kho6n sit d6n ngay dao han vA chfng kh@n s:n sAng de ban duqc shinhan lheo gia thqc t6 mua chong khoan.
Phuong ph6p lich du phong si,m gia chong kho6n tluqc thvc hiCn 9i6n9 nhu phAn kinh doanh chonq kh6an phia lGn.

O6ivdichong khoan no
gio chtng kho6n.

cO

chi6t khiu hoac ph\r troi. sO tian ch6t kh6u hoic phu t!6iduec phan bd aldu theo rhdisian nrm

Thu nhap Ei tu chong khoan nq sau ngay mua duEc ahi nhin trcn bao c6o ket qui ho?r d9n9 knh doanh trCn co sd du
thu. Lgichong khoen tre hr,oc ducTc ahigiam

Nshiep v{ dau tu vao

dd

kir vao 9i6 v6n taithoidi6m mua

vikhac

oaiu tuvao cic alon vikhac la clckhoan dau u vd d D lhrp hon 20% phen v6n crla cac don vikh6ns niem y6t. Cac khoan
dau tu nay duqc lhe hien lheo gie thilrudnq laingay mua.


Dlr phOng (uoc lap cho cac khoan dau tu bigiam 9i6. Do day le cac kh6an dau lu g6p vdn ddi han cia Tap doen vao cac
chtc knh 16. Nen viec h?ch ioan du phong duqc lhuc hien dring quy.tinh vd 'huOng d6n chd dd trich ep va sir dung
cec khdan du phdng giam gia hans l6n kho, rdn ihir ec khoen dau tu iei chinh, nq phai lhu kh6 ddi va beo hanh sdn
ph,m, hanq h@, cong rrinh xay lip lai doanh nghi6p cia Th6ng tu s6 228l2o09rI-BTc do 86 Tai chinh ban hanh ngay
07 th6ng 12 nam 2009.
T6

c6

rLlrc

duqc gh nhan veo ketqla kinh doanh hqp nhil khiquyAn cia Tep doan nhAn

c6|tc duorcxeclap

K6toan TSCo hnu hinh va v0 hinhr

fei sen ci dinh htu hinh ve bi sen c6 dinh t6 hinh
Tai san @ dinh atuEc th6 hign theo nquycn gia fir.li khiu hao lly k6. Nguyen gi6 bao gdm toan b0 €c chi phi ma Ngan
hans phei bd € d; c6 doqc tai san 66 dnh nh dAn thdi dlbn dva ta' san 66 tdo hans thAi s:n sans sn duDg.

Tai sin c6 dinh duqc tinh khAu hao theo phuong phap dudng thrng de lru dln nguycn gia taisan qua su6l lhoLsian hiru
dqng udc tinh nhu sau

Tt la khau hao hang nem
2011
2%
12,504/o-33.3%

Phuois tien

2010
2v"
12,50v"-33,3y"

16.fv"

vAn chuy6n
1Aa/.

20%

20v"

si dvnq dil duEc khdu hao lheo phuong phap 6udng thlng tons khoang tu 45 d6n 50 nam pho hqp vdi Gi6y
chfng nhan quydn s&dqng dir. Ouyan si dlng d6lv6 thdih?h duqcahinhantheo giri 96cve khong linh kh:u hao.
Ouyan

L6iVa

16

do ihanh

ri, nhuEng b6n taisan c6dinh aluqcshinhan la thu nhap hoacchiphi. s6 ti6n do lhanh Itduqcghinhan
ticon hicia Bisan duqclhanh lt, nhuqng ban duqc ahinhan veo chiphlkhac lrons Mo €o

trcns u|u nhep khec va gia
k6t

qla

hoal dong kinh doanh

Ka toan c5c aiao dich thu6

tiisan:

viCchu€ qisan co djnh ma vd ihqc chit Ngan hang chi! ban bO dirc orns vdihudng lqiich iu quyan sd h0u taisin thi
iluqc hach ioan la thue lai c$rnh. Thuc Hi chtnh duqc shi nhan la Bi sen bi thdi di6m khdi diem viec lhue voi s6 an hach
ban E s6 lhap hon khisosanh giara si6 ttihqp li cla laisen thue vdi hien qie cia toan bO @c kho,n thanh lo6n t6ithieu
Kholn rhanh toan tan thue Bi chinh duEc t6ch 6 henh chi phl Bi chinh vi khoan phai |€ ne g6c d6 duy lri mOl t E Ei
surl dj ilinh rcn s6 du nqthuc taichinh. Khoen ph:itrA nqgoc kh6ns bao g6m chiphit,ichinh, ituqc hach loan ld nqdei
han. Chiphi€i chlnh ttuqc hacl to6n vao beo cio kdt qua hoat dons kinh doanh trong su6t thdi han cia hqp al6nq hue.
TaisAn c6 dinh ihu6 taichinh du?c khru hao dn c0 vaohoigian ngrn hon khi so siisa thdihan hou dqns cia taisen vdi
thdigian lho€ l

Li

chinh.

Thu6 hoat.ronq ra baihinh rhue |aisan c6 dinh ma phan ldn l|li rc va biich sin lidn vdiquyen sd haru crla taisen lhooc v6
ben cho thu€. Khoan ihanh loan dudi hinh thoc thue ho?r ding tluqc hach ban vao bao ceo hat que ho?l dong kinh doanh
theo phuonq phapdudng thrng d\E ll6n thoihan thue hoal ilong.
10,

vi c{c khoan tuonq dwng Uan
Cho mvcdich cna beo c30 luu chuy6. tian e, tien va cac khoan luong ltuong tian bao gdm tien, kim loaiqui, tan gi,ilai
NsaD hJrg Nha nutc. IJn phi;u ciiinb phn va ce GTCG ng:n ban lhbc iti djCu kien t6i chi6r khiu NHNN. Chtng khorLn @
thoi han lhu hdi hoac dao han khonq qua 3 thang k6 ro ngay mE, liin gii khong ki han va c6 kt h?n t?i €c ngan hang
khac c0lhdihan khong qua 3th,nq k6tu ngaygi,i
Tian

Ou phong, cons nqtiam an va laiian chua x6c dlnh
C6c khoan du phOng duqc ghi nhan khi: Ngan hang c6 mot nghia vq- phap li hoac lien doi- hien tai phal sinh & €c su
kiCn de qua; C6 thg tlua it6. su glAm sol nhtng lgiich kinh t6 can th6r de thanh loan nghra v! nqtGia fi cria nghla vu nq
d6 ilu9c uOc Unh mot c3ch deng lin ciy. Du phdns kh6ng duqc Shi nhan cho cic khoan 6 ho?t along t@ng tuorg lai.

q

Khi c6 nhidu nghirr vu nd luons rlr nhau riikhi nrng gidm slt lqi icn kinh t6 do viCc lhanh ,r]en ngttta
nq dusc xac dinh
th6ng qua vi6c xem xdt toan b0 nh6n nghra v! n6i chung. Dq phdng cong tluqc Shi nhan cho dr) kha ning giem s'lt lqi ich
kinh ld do vecthanh to6n ting nghla !a nq B rel nh6
DU phong duqc tinh d gi6 lri hien hi cla cac khodn chi phl dU tlnh al6 thanh ban nghia vV nq vdl suel chiet khau kuOc
thu6 va phjn 6nh nh0ng ilSnh si6 lhs thi kudng hien t?i ve hdi sirL cia li6n b va rui ro cu lhe crla khoen nq d6. Khoan
rang l€n trong du phong dolhorgrdn tr6r qJa duqc ahirhen b chipnr lan Er.


'12.

OV phdng

trg cip thOi viec

cUa Ngan hang ilqqc hudrq khoan tro ep thoi viec cdn cir veo s0 nem lam viec.
Khoan to c:p nay du@ tii mot lan khi nguoilao d6ng lh6i lam viec cho Ngan hang Dq phdns ko cdp thoiviCc duqc lrp
theo Th6ng tu o7/2oMm-BTc nlay t h6n9 2 nam 2004 varTh0n9lu 82l2003r-fI-BTc nlay 14 hang 8 n6m 2003 do Bo
Tai cninh ban hanh. Iheo d6, d\r phdng bq cip lhOi viCc fam 2011 du ki6n lrlch lap tn 1% - 3olo l6ng qui luong @ ban
trong n5m cia Ngan hang tinh al6n ngay bang can ddik6 todn Nim 2ololiletich la 3% l6ng qui ruons co ban

Iheo Luat Lao dong viet Nam nhan vien

Thu6 thu nhap doanh nghiCpl
Th!6 thu nhap doanh nghicp duqc ahi nhan |rcns bao c3o ket qua hoat dong kinh d@nh can
hanh va

hudlhu

dt

vao lhu6 th! nhap hien

nhap hoen lai.

Thu6 thu nhap hien hanh la s6 thu6lhu nhap doanh nshicp phain6p hoic lhu h6iduqclinh trcn thu nhap chiu hue va huc
suatlhucthu nhapdoanh nghiep cia ndm hien hanh.
Thu6 lhu nhap hoan lai ttuqc tinh day d0, sO dung phqong thtc oing nq, .ho s(| drenh Edl An thdi gi,a gA ttt thh thu'
cia tai snn va nq phai ta voisie fi sd sach ghi tren bao cAo iai chinh. Tuy nhien, ulu6 thu nhap hoan lai khong.lugc tinh
khi no phat sinh tu sq thinhan ban d,u cia mottaisln hay nq phdira cia mol giao d(h rhong ph,r le gao dich sAtnhap
doanh nghiep, ma giao dich dO khons cd d.h hudng den lq| nhuan/6 rA loan hoac lfl nhuln/j5 tinh $ue fil] nhAp bi lhdi

di6m giao dich. Thu6lhu nhAp ho6n lai Ouqc tinh lheo thu6 sult dq tinh dLrqc ap dung lrong nicn d0 mA t,i san duqc b6n
di hoic khoan ng phai td duqc thanh ioan dqa trcn thua suSl ite ban hanh hoac xem nhu c6 hieo lvc lai ngay cna beng

Taisan huit lhu nhep hoan l?iduqcahinhan idichung mlrc c6 the s|} dung duqc nhtng chenh lech hm thoid6linh vao
lqi nhuan chiu thu6 cd lhd cit duqc trons luong lai.
Kc toAn cac kho6n vrin vay, phat hanh chOng khoin nq, cdns cgvlin
chiphj qivayle iaiten vay v: clc chi phi khac ph:t sinh lien quan tnic t6p dan cickhoan vay cira Nsan hang Ch phidi
vaydugcahinhan vbo chiphi tra l,itrong ki khiphetsinh, nsoaitru truong hqp cni phi divay lien quan tnrc tep dan viec
dbu ru xay dunq horcdisirn db dang thi chi phidivay dugc tinh lryc tiap vao gia tli cia taisan d6 theo quy innh cira
chuan mqc k6lo,n V6t Nam.
15,

v6n chl sb l"iuu duqc phirn:nh trcng Bans can dbik6loin baogbm v6n didu E, thdng du v6n di phln,loi nhuan giulai,
qJy, roinhqen chua Fhan ph6i, chenh lech ti 9i: v: chenh lFch dAnh gia F'dis;n.

Ac

V6n ilidu B E v6n g6p cia @ tl6ng.
Thanq duv6n cd phen B chenh Fch gioa menh gid

d

phi6u

v6igiathuct6 ph{ hanh.

Lqinhuar qit laiB lqinhuan sauthu6 oi!' lqide lich loy b6 sungv6n.
6cqd nhu qd du liu bA suig v6n dieu D, qfy d.u phbng Eichinh, qfy diu lu phel tdaniqui khenthudng vi quy phlc
Lqinhuan chua phan ph6iE lqinhuan

saLr

thu6chua chia cho chi sd har! hoAc chua trich lip c6cqui

ti

gi6 bao g6m:
+ chenh rCch tisia phat sinhtong qu,

Ch€nh l€ch

+ chcnh Pch

ma sl} quns

tinh alu tu xey dqng
phetsinh
hans
khiNgan
hpp nhatbao c?ro dichlnh cla 6c hqat il6ng cia ngan hang o nuoc isoal
0 sia
vi dln lC k; tom khbc van ddn ri :A. F kb taah cla nsan hehg.

dr

chenh lgch.6nh gi6lailai s:n l; chenh |6ch giua 9i: ri shisb cira t-ais:n voi 96 ridAnh sG
cia Nha nuarc, ho:c khidua tlis:n tti s6p v6n li6n doanh, cb phan.

Fidisln khi6

quyel dinh

Cdc 6€n c6li€n qsan
Cec bcn len quan la cec doanh nshiep, c6c cl nhan, nrc li6p haygi6n ii6F qua mol hoic nhi6u trung q]an, c6quyan ki6m
eat NgAn hans va cac c6ns ly con ho{c chiu sq ki6m soat cia Ngan hans, hoacolns chung sq ki6m so6t vdiNgan hans.
Cac ben lcn k6r, c6c cl nhan nao irsct6p hoicaian li6p nim quy;n biAu quydt d]a Ngan hang na c6 anh hudng dens ka
d6ivOiNsan hang, nh0ns chfc trach quin licho ch5l nhugiAm d6c. vien chtc dla Ngan hang, nhong thanh vi6n lhan can
tong sia dinn cia c5c ci nhan hoac dc ben lien kal nay hoac nhong cOng ty li6n kat vOi €c cl nhan nay cang iruqc coi B
ben [€n quan. Irds viec xem xa m6iqlan he cna &rng ben en quan, ban +.et cia tu6i q@n he duvc chi) i ctltt kh'ng
phaichi E hinh tnocphep ry.

fi

C6 tfc €hi
€ho clc c6 dong cia Nsan hang aluqc shi nhan E mot khodn phai |ii trcng b6o
chinh k6todn khiviec chia c6ltccia Nsan hang duEc c6 dong cia Nsan hang chap |huAn

€o

Th6ng tln b6 suns cho c6c khoen mvc trlnh bay tong Bang can d6i kA toan
Cac hong tin bd suns cho cec khoan mlrc lrinh bay trons Beng €n al6i k6 toan duqc sLl dvns tton

tai chinh hong nAm tai

vi

ajn te ra

tieu dang

1.1

cu5i

Chfng khoan kinh doanh
Chtng ,fioen Nd
Chi'ng khodn chinh ph!

ki

. ch0ng kho6n do cac TCTD khac trcng nudc phat hanh
. Chtng khoen do cac TCKT trong nudc phdl harnh

nam

366.336
646,435
42,561

- Chltng khoan Nd nudc ngoai

504,786
215,822

1.2

- Chrog lbo6n Vdn do cac TCTD kh6c phat hanh
. Chung \hoal Von do BL TCh t ko.g nLtJc pl';l hanh
- Ch0n9 khodn V6n nudc ngoai

1.3

O:!

1,4.55,332

1,430,078
656,008

284,964

774,0T0

(155,431)

.205,257)

Chtng kho6n kinh doanh khac
DU phongslAm gi6 cnung

khoa. klnh d@nh

2 240.153
349,355
con
c6ns
sang
Ch|ng kh.rtn SAS n, aAns ry
Tqi ng,i l3/g2o/ l NgLtn hAng de cbuydD hihh thtk sd htu cdng
U IcD

ttj
cong
rcn
ly
ket sang
k& : ve lai ngey I l/1 /2ol 1 Ngen hang de chuydn hinh k& sd heu cbng ty Chttllg klbAn sBS
hinh lhLiE khdin deu U dai h?n. Do &i lrong sd dtl khd,n nuc chnng khdtn kioh doanh ta s'ei dLt dt/ phOng chtlDg khdtn
kinh doanh dia fep doen Qi ngny 3l/tz2o11 khOng btu gbn sd du cna cnng ly Chtihg khoen SAS. t?iDgay deu ki
otnl/2011 trons sd du chtihs khoen kinh doanh ci@ Tpp ddtn co 1 .921 .727 heu dong ve iot g eidu d! pht)ng gittn sE
ro]1s

,

chUru kho4n

cta rap ddtn at

cac c6ng

tnichrnh pheisinh ve cac Gl sdn tai chinh kh6c

c'J

129.435 heu dAng te sd dll

T6ns
dbhs

Tai noav cu6i

sl' ltl

ciaodich

lh€o

dAng

U Chttng khoen sas.

hdp T6ng

t dt 1qar

Q@

gre

fi

ghi sd kd toan (rh€o bi gia ngay ltp bao eio)

TaiSan

C0n9 Ng

5,569

2,71E

ld

C6ng cu |ai chlnh phdlstnh tiCn t6

-

aia

kihan

9,332,464

2,714

259,736

en re

- Giao dich hoAn d6i tibn

9,Q73,127

5,569

2,736,337

7,081

le

- Mua Quyen chon ticn 16
+ M1ra quyan chon mua
+ Mua quyen chgn ban
- Aan Quy6n cho, Ien te
+ Ban quyCn chon mua
+ Ban quyen chgn ban

li;n tC
iaichinh phai sinh khec

- Giao dich tddng lai
COns cu

Tai noav dau kV
Oa'Dg

cu lai ch,rh ph6j s,rh tian ta

,Giao dich ki hantibn le
- ciao dich hdin d6ilibn €
- Mua OuyEn

chd

tDn

225,951
2,510.3a6

3,563

E

+ Mua quyan chgn mua
+ Mua quyin chon ban
-

BdLn

Quyan chgnli6n re
+ Ban quyen chon mua
+ Ban quybn chon ban

- Giao dich tlJdng laiten ta
Cdng.V I€i chlih phdi sinh kh':c

6itc kit$

td, c6 nhan rong nddc
Cho vay chidt khiu thudng phidu va cltc aidy id cd gia
Cho vay cdc 16

ki

Oau nam

77,7aT,144

79,917.6-25

cu6i

Chl Tieu

548,706
558,126

Cac khoan tra thay kh6ch h?ing


Cho vay b:ng v6n tei

td,

Lly

th6c dbu

iu

492,895
f86,7A9

Cho vay d6ivdi cAct6choc, di nhan nddc ngoai
cho vay theo chi dinh cna Chinh ph!
Nd cho vay

dudr khoanh va nd chd xir

li

I4s
Tai

334,386
1,773,A61

ngay 13/6/20t I N96n hang dd chuyeh hinh thtt'c

1.605

80.539.487 _
42.484_803
sd httu cong ty ChLtng khetn sBs tn @Dg ty con sans cong ty lien

kA;tebingayl/11/201/NganhangdAchuyehhinhktcsdhnuc6ngtychuhgkbdinSBslic6ngtyl6nk6lsang
hinh thtltc khoeo deu u dai han. Do dd lrcng s6 dtr cho vay cta rdp doan t?i ngty 3 //2/2O I f khdng ttao 1dn sd dtj dia
cOng ty Chtihg khoen sRs. fai nsey dbu ki 0 012011 trong s'd.t cho vay cta rap doan ci 5.712.895 tt6u ddhg b sd
dd ctta c6ng b/ Chtng

khetn sas.

- Phan tlch ch6t lLrgng nochovay:

cudi

Cht Ti6u

ki

79.840,443

82,048,499

235,868
Nd nghingd
Nd co khe nang mdt v6n
l

als

'

Phan

fch

dL, nd lhso

29,899

101,981

31,44,4

193,285

60,776

167,910

314,175
82.4E4.803

80.539.487

lhdi gian:

cu6iki

Chl Tieu

O6i vdi slr rhay ddi (tansL/ giam) cia DV phdng di ro tin dung:
c.Ac lhons tin hinh bay rons phan nay : ki nAy bit d:ru tu o1to1l2a11

49,972,927

51.904,547

16,330,141

16,282,O72

14,236,419
80,539,487

82,484,803

14,298,183

d'n 31t12t2011.ki kudc bit dlu i0 01/01/2010 d6n

31t122014.

Killty
S6d'r d:u

ki

O\, pha'ng chung

D\, phdng cv thd

601,680

21A,923

Dd pidng nliro trich Ep lrong ki/ (Hoan nhap d{ phdng tong
21,132

kv)
Teng giem khei
Dd phong giam do xn ry cdc khoan no kh6lhu hbi bang ngubn

87,429

1,306

170,062)
(47,067)

1U,a23

624.11A
Tai

nsey | 3/6/201 1 Ngan heng da chuyeh hihh kttL sd hilu aing ty C\tihs khoin SAA tu c6ns ry con sang

ktc

M9

ty lien

htu c6ng 0 Athg khdtn SBS d @ng ty lEn kCl 6ang
t/112011
tn&io
n/@i
han
Oo
lrong
aro
uay c4a /'tp ddin Ql ryiy 3//2a0/ | *ba1C lao Sbn
hinh kUc
d;d
d.t
sidd.4/tthbng
1
dv
aing

SBS.
rai
ngdy
tliu
ki
0/01201
toDg s6 dt dn phdng cho vay cia Tep doen qj 70.013
sd
cta
ty Chtihg khoitn

kel;

va bi ngay

Ngen heng de chuye:n hinh

sd

heu dbng td sd d! cna c1ng ry Chrihg khoAn 5BS.

Ki tn dc
s6 du dbu kt
Dd phong ruirc

412.929

102,588

kv)

Od phong giern do xn Vcackhoen ndkh6thu hbi b:ng ngubn

188.751

119,254

56 d, cu6i kt

601.680

214,923

t

chlaptrcng ki/(Hoan nhap du pha'ng trcng

Q,91el

Chong khoan
Chi TiCu
6.1

ftu

chrhg kho6n d:u

ru
cu6i
1r/ sen

kY

sang dd b6n

chuns kho6n chinh phn
- Ch0ng khoSn nddocdcTCTD hhacllong nddc phal hanh
-

- Ch0ng kho6n Nddo cecTCKT lrong nudrc phA hanh

24,012,150
7,1A0,072
12,927,090

19,001,250
3,642.042

3.904,987

3,649,922

11,509,286


- ChUng khodn Nd nudc ngoai

, Ch(hg khoen v6n docacTCTD kh6ctrong nddc phril hanh
- Chong khoan vdn do c6c ICKTtronq n/@ ptuil hanh
- Ch0ng khoan v6n nddrc ngoai
c. Du phbng glem gie chong khoan s:n sang

d-d

ban

529,642

117,290

529,642
(13,oes)

128,248)

19,517,827

24,136,053

c0ns

5.2

152,151
34,860

dlu tu siii ddn nsey dao han
Chrhg khoan Chinh phi
ChOng khoan ngdocacTCTD khac llong nudc phal hanh

ChUhg khoAn

-

204,170
1,253,334

1so,;oo

- ctxJng kho6n Nd do cac Tcl-

550,000

52,124

chung khoan Nd nddc rgoai
siam gi6 chtng kho6n dbu lusi0ddn ngaydao

' odphdns

232.124
2,007,504
21,525,331
24,364,177
1 1 Ngan hens de chuydn hinh thtic sd ht7u cap U chtitlls khoan sBs t;t cons ty con sans cang ry lltn
Ching khqtn SBS & cAng Ien kA ens
kAt / vt tai ,gay |
l/201 NgAn hans dA chuyeh hinh ktc sd htu c.ng
hlnh lhtt: khodn da1 I/ dai han. Do d6 tong so- du khoen nuc chtihg khden deu u sen saog d6 dtn vb s6 dd d( ph@g
chtills ktein d;u nr sin sens de AtD cna rap doan tai nsey 3tt2'201 | khdng bao gdn sO ar aia cang Chtthg khdin
SAS. hingay dbu ki 0/01,2011 ttoDs sddud thg khoen dau td sdn sAng dd &tn aia Tap da,n di 412 352 fieu dhng va

cons

T6no cono
hi ngay | 3/q2o

lt

|

,

,

,

t ong

sdd!dt!ptfios gitn

sta chtns khoiin deu

retn

sang ddb,in

da

lap &aii di 3.063 heu dbng

/e

sddt'/ cta

cas

Y chnng khoen SBs.

6
6.r

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dlu rtdni han:

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cu6i kt

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o:u td vno c6ng ty con (')

u vao cong ty lien doanh
ltau
llr vao c6ng ty lien k€i
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Cac khoAn ttbu td dai han kh6c

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822,969
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656,579
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665,510

650,583
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2,129.645

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131,173

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a.1

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va'

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khong

vay c€c TCTO khac

gff

ki

hen

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' B:ns VND

c6

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gi cta&cf9rDlr],e

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' B:ns vang va nsoaitC
TOn9

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401,470

117,791

391,283

106,474

10,148

11,306

6,258,3U

12,496,660

4,289,000

11,520,813

1.969,304

975,847

6,659,774

12,614,441

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16,314

5,363,815

2,778,A71

6,163,815
12.423,549

15,409,625

2,795,185


nsay | 3/6/201 | Ngen hang dA chuyeo hinh thLtc sd htu cAng U Chtlns khoen €BS tit .6ns ty c@ sang cdns t/ tien

bi

kdt ; ve Qi nsey 1 1/ 1 1201 1 Ngzn hang dA chuydn hinh kltc sd hilu cong ty ChUtns khqin SBS tt:t c6ns ty tien ke1 sans
hinh thLitc khdin deu hr dei han. Do &i tnng sd dn vay cac TCTD khtic cta 6p ddn tai ngey 3ttz20/ l khting bao san

cta cong ty Ch'ng khoen sBS. hi nsay dau ki 01/01/ml
22.fi2 keu dbng lA s6 du cna c'ng ty Chtns khdin €aS.
sd

.1tr

1

tuns sa du

vay cac TCTD khec cna

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di

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sti

kh6n9

k'

han

- TiCn grri kh6ns

kt

han bgngVND

- Ti:n gi'i kh6ns

ki

han biins

TEn, vans
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gti
sff

gti

cd

sing, ngoai

c6 kY han

l!

b:ns VND

heD

c6 ki han bans vans
giri v6n cnuygn dlng

- Tibn

ILn

19

vi nsoaitc

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12,t96.878

12,311,910

10,342.900

10,827,390

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nim

1,853.976

1,484.520

61,970,394

65,210,823

55,376.914

56,296,435

6,593,480

8,914,388

27.34r
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742.368

70,316

15,092,251
78,335,417
fAi ngey 13/6/2011 NgAn hang dtt cht yAh hinh thtJc sd h'u cOog It Chthg kho!;n SAS D atng ty c@ sans 6,19 0 neD
Chtthg khdtn SBs u c6ng ty len kdt sang
kAt : ve tu ngay 1 /1 l/201 1 Ngan Mng dA chuyAn hinh ktc sd htu ci1g
hkh hrJc khoen d;u hj dA hM. tu & tnt1g sd dn tjaD gtil cia khach hAng cb TAp d@n t1i @ey 31/12'2011 khdng bao
gan s6 dLt cla c6ng ty Chtihs khdtn sBs. Tat Dsay dau ki oW1/201 I tbns sd dd tEn sitt cna khAch hang cna rap &En
c6731.24e eu dns B sd dn cta cAns U Chtrtg kh@tn sBS.

,

10

Pnfl henh giSy tir c6 9i6
Phar hanh

|

rheo thi,i gian

cTcG

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ngay 13/6/mt
kA : ve bi ngay 1
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1

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kt

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nim

15.296,482

24,542.875

2,320,226

4,A34,261

17,616,708

24,577,136

Ngen hans da chuyeh hinh ktitc sd htlu @Ds U Chtthg kho,tn SB€ U cAng U con sang cdng ty ien
t201 1 NgAn hang da cl,uy6n hinh thtlc sd hiu cAng ry Chtrtg kholtn SBS tu cong ty tien k6t ens

lf

itli trong s6 .rr ph. henh giei tu di gi6 cna rfu .loan t?i ngey 3/12/201 | khOng b@
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c6 3.631.000heu dbng b sddv cia cdng ty Chtlhs khdtn SAs.

u

hihh

kttc

khoen deu

gin

sd du

&a ca@ ty Chtng khoan

del han. Do

Phat henh GTCG lheo loalgi5t td cd si6

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ki

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17.616,708

2A,5TT,136

17,616,708

28,577,13A

cu6i

Chi6l khau
To-ng

Phdt henh GTCG theo roa ri6D
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Tdng

Chl Tiau
C6c khodn

ph'iit|ri

n6i bo

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ki

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10,069,419

4,043,994

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17,616,708

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69,457

14,014,726

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52,388

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bao

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14,611.301

8,447,101


fpi ngay 13/6/201 | N96n hang de chuyeh hinh thti'c sd hilu cohg ly chw kho,tn sas lt) cahg i/ con sang cong ty ren
ve bingay 1 1/ml1 Ngan heng da chuyeh hinh lhti'c sdhnu cang ly Chtjng khdtn 5BS tdt cdng ly ltEn k6t sang
htoh thtix khd:n diu n/ dai han. Do d6 t ong si dtl c.ic khdin nd khec cna Tap doen bi Dsey 3t/12/201 1 khong bao gbn
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3.159.317lrEuding le sd dd cna cang U Chtll''g khdtn ABS.

T€i ng,t), .3A/ /2ol 1 NgAo tltng di chuyqn hinh kic sct h17u cOhg , Veng bac dtt qLy SaJ Canpuchia ttr cAng U con sans

kdl;

deu r

oo dti t.ong sd dd cec khoen nt1 khttc cda Tep doan tai ngay 31/12/201 1 khong bao 96n
qui
SBJ Canpuchia. fai ngey deu k)i 01/01/201 | tong s6- dd cec khoen nd khztc cia rap
s6 d! cla cOng t Vans bac dd
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12

dAi han.

Tlnh hinh rh{c hiin nghia vu v6 NSNN v:r thu6 thu nhap hoen lai
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22,279
1,163

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1312,429

232,799

12.2 fln/€ thu dlep hoah lai:
a Taisanlhu6 rhu nhap ho6n lai:
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, Tai sah lhud TN hoan tai li6n quan d6n khoan 6 tinh thud chua s dung
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hdn

nh6p iai srn rhu6 TN hoan

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st

dung

t cc ki lnJ
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13

bi de dutc ahi nhan

cu6i

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-

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b

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21

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mot c5 phigu
rhuaD hodc
dd.irhidr cd bal rren c6 0hi6u
2,066,430
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922,149.772
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247.91i,061
247,887,713
247,aAf,713

156,044,651

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Cu6i

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13.5

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:

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+

ki

ph:n Nd:

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+

cu6i

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917,923,013

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Th6ngiin b6 sung cho c6c khoen mWtrinh bey lrcng Bao cao kEl qua hogt.long kinh doanh
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Q le ddhq viei Nam.
-

-

14

C6l kt nay:lars6li6u ph6t sinh lU ngay 01/01/2011 06n 31/1212011
coj kt wdc: ta s6liqu ph6r sinh tif ngay 01/012010d6n 31/1212010

Thu nh6p laiva cackhoanlhu nhAp tudng
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t

Thu nhap Eichovay khach hang
Thu lai tr, kinh d@nh, d:u ru ci0hg khodn Nd
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lei tu chtng kholin dbu

td

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15

chi phi 6i @ cic khodn dit phi tttdDg tt!:

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Ei

Chi phi hoat d6ng tid

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dng

763,421

13,625,019

9,445,629
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2.706.A29
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75.379

128,555

105,502

17,864,267

11,{tot,566

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Ki tddc

8,934,421

6,034,561

1,541,7X

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1,44A,125

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97,767
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85,170

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1,298,090

63,55€

lUhoatdQng kinh doanh {mua b6n) chong kho6n

Thu nhep trr mua ban chong khoin kinh doanh
Chi phi va mua b6n chfng kho6n kinh doanh
e,hi phi dt phbhg gia|, qle chfng khodn kinh doanh

(158,657)

(8,435)

1112.962)

(94,548)

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(186,449)

18,046


17

Lai/ 6 thuanti, hoct dong kihh doanh (mua b6n) chfng khoan

tnu t|':
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llr

18

Thu nhap td gOp v6n, mua c6 Phan
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22,454
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71,093

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d,u tuvao c€c cOns ty len doanh, ri€n kdi

(52,0O4)

27,70A

(34,348)

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(102.557)

123,245)
447,252

(242,028)

522,AOa

daut|r (hach to6n tenTK 15)

ki

ney
95,619
1,942,939
1,741.166

Chi phi hogt.long:

chi n6prhucva c6c khoan phi,li phi
Chiphi cho nh6nvien:
Trcng dd:

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phuc giao dich, ph\rdng ten b6o h6 lao d6ng

4

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46,861

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1
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(10,722)

c0ns

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chic0n9l6c xa hoi

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113,111

81,171

16,413

11,308

727.294

617,168
273,035

115,478
21.532

425,381

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319

80,084

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16,364

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2,177.7X4

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nhAp

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24,544

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21

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23

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24
25

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948

580,489

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9

20

14.544,993

1 t

Trang 21


MrJc dO tap trung theo khu vr-lc dia lli

cia c6c tai san, c6ng nd va cdc khodn muc ngoai beng

860 c6o phen tich tdng du ng cho vay, tdng tibn g0i, c6c cam k6t tin dung, CCTC phei sinh, kinh doanh va d'au tu chfng
khoan theo khu vr-/c dia li:
T6ng du nq cho vay

Nuoc ngoai

80,733,239
786,789

T6ng ti6n

gui

{*)

104,147,724

6,098,503

C6c cam ket tin dung

CCIC ph5i sinh

{-}

Kinh doanh ve dau

chfno khoan
2,614,126
5,649,112

1,666,820
7,666,043

tu

l"')

25,330,918
52,124

gii bao g6m : TiAn g|}i va tian vay tr-p kh6ch h2rng va c6c TCTD kh6c .
(.-) cac cam k6t tln dung bao gdm : tet ca c6c cam k6t bao lSnh cho khech hang.
(."') Kinh doanh va d3u tu ch0ng kho6n : trcng d6 bao gdm ce phen trlch dq phdng.
(a) T6ng tidn

Trana 22

iian mil vang bec, diqui
tienstit€iNHNN
T an vang si,r tar

va cho vay

2,807,289

cic TcTo khac (')

454

D

C6coniici !: chiih ph.islnh

51,715,012
2,509,485

2,452
1,U4,240

822,969

80,539,486
24,396,425
822,969

3,707,863
8,386,126

3,707,863
8,425,899

152,.t5.1

3,245,287

9,241,711

9,070,057

596,203
177,733

dong san

647,211

28,ai1j6d

v6n chi sd htu
ihri va NiNN

31,424,685

3S,828

945

56,032,654

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Trana 23


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