NGAN nANc rnrtor,{c u4r co rnAN
vrET NAM r4nn Wgnc
)
I
B6o c6o tai chinh hqp nh6t cho giai doan tir ngdy I
th6ng I ndm20l6 d6n ngdy 3l thr4ng 03 nFm20l6
Ngdn hdng TMCP ViQt Nam Thinh Vusng
THONG TIN cHUNG
TH6NG TIN vE NGAN HANG
N-gan.heng TMCP Viet
t"r
tlll.y-qnng. ( Ngan hdng,,hoqc,,VpBank,,) ta ngen hens thuonq
,ghi",Viei'ft;
c0 phan dLpoc thanh IAp va dang ky tai nudc Cgng
hda Xe h6i Cr,r,i
mal
V6n Di6u IQ
V6n diau 16 cia Ngan henq tai ngay 31 theng 3
nam 2016 re 9.181.000 higu ddng (t?i ngay 31 thang
12 nem 2015 ta 8.0s6.4661rieu d6;s).
Meng
lu6i ho?t
CIOng
4
frAn Hung Dao, phuong
ngdy
31 th6ng 3 ndm 2016,
.Tqi
h, mot trem seu muoi tdm (165)
S_6.22
HQtDoNG ouAN rRl
:ft1,lffiJJ:r
Hoi rtdng eudn tri crta Nsan hans trons ki,va
vao nsay tap bao ceo tdi chrnh hop
Ha vd En
Chric
Onq
Chri tich
Ph6 Chi tich
Ph6 Cho tlch
Thdnh vi6n dQc I6p
Thanh vien
Thanh vien
uno
0ni
Oni
0ni
ond
vU
BAN KIEM SOAT
ff;gllt
vi€n Ban Ki6m sodt c.a Ngdn heng trong ky va
vao ngav rap beo c50 tai chinh hop nhSt
Bd Nguydn Qu!'nh Anh
BA Nguy6n Thi Btch Th0v
BA Nguy6n Thi Mai Trinh
Trudng Ban Kidm so6t
Thenh vien chuy6n trdch
Thdnh vi6n
o
='
*
\
Ngdn hdng TMCP ViQt Nam Thinh VuEng
THONG TtN CHUNG (ti6p theo)
BAN TONG GdM
:ff,,lffiJilr
HQ vd
D6c
Ban
r6ns Gi6m n6c cia Nsan hans trons kj, vd vao nsey tap beo
ceo tei chinh hEp
En
TAi ngay 31 thdng 3
Ch(rc vu
nim 2016, Ngan hing c6 hai (02) cong ty con sA ht,u truc ti6p
nhu sau:
Ngenh hoAt
%sd
d)nS
C6ng ty TNHH Qudn tV
tai sen Ngan hang
TMCP ViCt Nam Thinh
VuEng (VPBank AMC)
C6ng ty Tdi chtnh TNHH
MTV Ngan hdng Vi€t
Nam Thinh Vuong fr'pB
Fc)
G-i6y Chung qhAn DAng kii
Knh doanh sO 0105837483
do Sd K6 ho?ch vi DAu tu
He NQi cdp ngay 15 thdng 4
nam 2013
G-i5y Chung nhan Dang ky
Krnn doanh s0 0102180545
do S& K6 hoach vA DAu tu
Hd NQi cdp ngay 1 theng 6
V6n dieu Ie
nE
thac
t!
d6ng
Qudn l1i
va khai
tAi sdn
Vi€t Nam
Hoat d6ng
dich vu tai
chfnh khec
Vi4t Nam
1
15
1.900
t!'d6n9
nuu
1OO%
1oO%
nam 2015
NGUOI DAI DIEN THEO PHAP LUAT
Ngudi dpi.diQn theo ph6p ruat cia.Ngan
fdng^kong ky k6 toen k6t thuc ngay 31 thang 3 ndm 2016
va veo nsay lap bao ceo tai chinh hE[ nrrAt
ri6nj frs5 Chi-Du;,j _
chri
tic"rr
h6i elns."o;drii;i.-,
Ong Nguy6n D*c Vinh - Tdng Gi6m d6c duqc png
Ngo Cht D0ng riy quy6n ky bao cao tai chtnh
hqp nh6t kem theo cho ky 16 t6an t6t tiruc nga11 er
tiarl"s s ;ir;)oro.
Vuqng
NgAn hin-g Th,uong m4i C6 phAn ViQt Nam Thlnh
Miu B02a/TCTD-HN
Bing cAn rl6i k6 to6n hqp
hanh-theo
Th6ng tusd 4g/2014/TT_NIIlvrv
6an
t4i ngiy 31 th6ng 3 nlrn
ngay 3I/12/2014 cA"iniirg a6" igir-iaii Nna
nh6t
2016
mfic
t
Vi€t Nam)
Ngay 31 theng 3
Ngey 31 theng 12
ndm 2016
Trieu d6ng
Tri€u dOng
1.568.129
1.632,425
1.934.361
2,261.499
18.894.289
12.622.989
8.272.031
(731)
14.599.675
8.729.745
5.870.661
(731)
1.229.316
1.229.316-
2.043.647
nuyet
minh
ndn 2015
TAI sAN
Tidn mit, vdng bqc, d6
quf
Tidn g&i t?i Ngan hang Nha nu6c ViCt Nam
Tidn grli vi_cho vay cdc t6 chftc tin dgng khiic
Titn g&i tqi cdc T( TD khdc
Cho vay cAc TCTD khec
Du phdng rii ro
Ghrlng kho6n kinh doanh
Chong kho6n kinh doanh
DU phdng r|ji ro chong khoan kinh doanh
Cho vay khech hang
(3.088)
Cho vay khdch hdng
DU phdng rii ro cho vay khdch hdng
Chriung
khoin ttiu tu
Ch|}ng khodn dAu tu s5n sdno dB ben
Chfng khoen irAu tu gio cf6n ngey dao han
DU phdng rii ro ch0ng khodn ttAu tu
G6p vi5n,
tliu tu
ddi hqn
113,449.525
115.062.473
7
115.196.172
8
(1.746.647)
118.804.247
(1 .741.774)
9
55.252.954
51.614.067
4.561.632
(923.045)
47.729.481
43.950.621
4.520.639
32{.961
322.434
(473)
322.5'tl
499.769
509.574
330.631
325.013
737.788
(407.157)
(379.666)
9.1
10
Ddu tu ddi han khec
Dr.r phdng gidm giA dAu tu ddi han
Tai san c5 arinh
Tdi sin c6 dinh h&u hinh
Nguyen gie tai sen c6 dinh
Khau hao tai san c6 dinh
Tei sen c6 dlnh v6 htnh
Nguycn gie tai san c6 dinh
Hao mdn tai sen c6 dinh
Bdt aQng
sin eiu tw
NguyCn gia.bdt dong sdn dAu tu
Hao mdn b6t dQng sdn dAu tu
Tii sin
2.046.735
C6 khAc
(741.775)
322.984
(473)
704.679
169.138
184.561
331 .133
(161.995)
339.057
(154.496)
27,491
27.900
ZY.YOC
zv.voc
(2.474)
(2.365)
,10.315.112
Cac khoan phai thu
Cec khoan lai, pht phdi thu
Tei san C6 khac
Trong d6: Lqi thd thuong mat
Dq phdng rrli ro cho cAc tAi sdn C6 nQi bdng
2.385.513
9.687.543
1.985.973
4.382.322
3.783.739
4.133.763
31 .211
37.453
khAc
(236.462)
(232.062)
203.492.607
193.876.428
TONG TAt sAN
Cec thuy't minh dtnh kdn
h
bO phAn
hW thenh beo c6o
tdi chtnh
3.799.869
hqp nhdt ndy
NgAn hing Th.uongm4i C6 phAn ViQt Nan Thinh
MAu B02aITCTD-HN
'(Ban
Bring cAn tl6i k6 todn hqp nhdt
hinh"theo Th6ng tE sii 4,/20\4/TT_NTINN
t4i ngdrv 31 thring 3 ndm 2016 (ti6p
ngay 3I/12/2014 cr" rndii ai" iia"'nar[ una
nudc ViAt Nam)
Vuqng
, theo)
t
Ngey 31 th6ng 3
nem 2016
Tri6u d6no
nuyet
minh
Ngey 31 thAng 12
nem 201 5
Tri€u d6ng
NE PHAI TRA
Cec khoan nq Chinh phri
nu6c
vi
Ngdn hang Nha
Tidn grli vir vay cac t6. ch&c tin dqng kh6c
gt^pi cua c6c t6 chl?c fln dqng kh6c
.t.ten
Vay cec t0 choc tin dqng kh6c
7.603
4.821.063
12
23.512.125
14.585.862
8.526.263
17.764.430
9.603.163
8.161.267
13
129.211.062
130.270.670
o
243.124
131.760
367.220
383.188
14
30.772.637
21.859.54'l
15
5.170.962
2.802.621
2.368.341
5.256,454
2.804.740
12.1
Tidn grli cria khach hang
Cic c6ng cg
'11
tii
chinh phei sinh va c{c khoin
nE tai chinh khdc
Viin tii tro, riy thiic ttiu tu, cho vay tii chtuc
tin dgng chiu rii ro
Phat hanh gidy td c6
git
Cac khoan nq phai tra khiic
Cec khoan tii, pht ph6i trd
Cac khoen phai tra va c6ng nE khac
roNG Nq pHAt rRA
185.284.733
VON cHU SO HI.PU
V6n diAu t€
Thfng du v6n c6 phAn
Cac quy dU,tro
Chenh t6ch ty gi6 h6i doei
Lgi nhufln chua phdn ph6i
TONG VON cHU
17
17
17
17
sO HIfU
roNG NE pHAt rRA vA v6N cHU sO HOu
CAc thuyqt minh dtnh kem
2.451.714
h
bO phAn
't80.487,506
9..181.000
8.056.466
1.288.863
1.324.775
1.288.863
1.267.242
(4e.e64)
2.520.733
2.718.818
14.207.874
13.388.922
203.492.607
193.876,428
hqp thenh beo c6o tdi chtnh h?p
nh
ney
Vuqng
C6 phdtr ViOr Nam Thinh
MAu B02alrcrD-HN
hqp nhdt
(Ban hinh-theo Th6ng tu s6 49/20\4/TT_NHNN
,
t4i ngiv 31 rhdng 3 nrm 2016 (ti5p
igdry sut ztz,ia
nna
"ioFi,i"i nadc Viet Nam)
Igto
liqll"ongm4i
Bing cdnrr6i k6 todn
rheo)
ii"
iii'n"i
cHl nEu NGoA BANG cAN DOt KE ToAN HEe runAr
Ngey 31 theng 3
ndn 2016
Ngey 31 thdng 12
ndn 2015
Tneu ddng
TriQu d6ng
1.293.474
47.586.421
1.506.875
1.507.133
44.572.413
5.714.581
C6c cam k6t khec
1.373.115
36.139.958
36.139.958
9.053.412
6.326.988
8.550.490
1.893.181
1.171.006
65.541.069
Nsuoil4p:Qy'l
Ngudi ki6m so6t:
53.561.557
t/a
cD'/
i{
\91
Bd Nguy6n Thi Thu Hdng
KC toAn
Trudng
Be Luu Thi Thao
Ph6 T6ng Gi6m d6c
Ki6m ciem d6c TAi chtnh
Cec thuydt minh dinh kdm H b6 phAn hqp thenh beo
ceo Hi chtnh
hW
nh/tr ney
ai C6 phAn Vigt Nam Thinh Vugng
ng kinh doanh ha,p
(Ban hdnh theo
NHNN ngay 3Ut2/2
hdng Nhd nu6c TiQt Nam)
Thuydt
minh
Thu nhap lei ve cac khodn thu nhap tuong tu
Chi pht lai va cec chi pht tuong u.r
Thu nhap
5.776.036
lii thuin
18
Thu nhAp tir hoat dOng dich vu
Chi phl ho?t dong dich vrJ
Lii thuin til
(2.457.301\
3,991.941
(1.922.888)
3.318.735
2.069,053
432.912
ho?t atQng dich v,l
271.913
(258.e01)
(122.3761
174.011
145.537
3.046
(137.7871
Lai/(t5) thuan t& ho?t atong kinh doanh
ngo?i hOi
(L6)/lei thuan tu mua b6n chf,ng khoen kinh
doanh
19
Lii
128.4231
16.818
20
37.845
127.957
thuAn t& mua b{n chr?ng khoin
ttiu tu
Thu nh6p ttr ho?t dong khac
Chi phf ho?t dong khec
136.458
Lail(t5) thuAn t& ho?t dQng kh6c
.584
(14.831)
133.783
22.753
(,t.282.8121
4.134
({.043.695}
2.356.185
1.208.770
(1.317.198)
(805.408)
Thu nhf p tr) g6p viin mua c6 phin
TONG cHI PHi HoAT DQNG
37
(2.67 5)
Lii
thuAn ttr hoqt dQng kinh doanh tru6c chi
phi dF phdng rii ro fin dung
Chi phl dp phdng rl]i ro tin dUng
roNG LEt NHUAN TRUOC THUE
1,038.987
403.362
Chi phl thud thu nhap doanh nghiep hign hanh
Chi phl thue thu nhAp ho6n tai
(170.073)
(8e.e12)
T6ng chi phi thu6 thu nhap doanh nghiCp
(170.0731
165
LEI NHUAN SAU THUE
Ka
//
Ngudi lAp: 'a$Z
Ngudi ki6m sodt:
2t
={
\a
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Nguy6n Thi Thu Hlng
K0 todn Trudng
Ki6m Giam d6c
Cec thuy6t ninh dtnh ken
Tii
chtnh
h b6 phAn hqp thenh
beo ceo Hi chtnh hEp nh/j- ney
$9.7471
r
fgan.ufns fnugnq,m?iC6 phdn ViQt Nam Thinh Vuqng
(Ban hdnh theo
luo.:uo-f"o-:lly6n ti6n t6 hqp nhAt
Quf I nnm 2016
NHM;I ngay 3 t/12/2
hdng Nhd nu6c ViQt Nam)
Thuydt
minh
!!-pu cHUyEN nEN Tt/ HOAT oONG K|NH DOANH
Inu nhap tai va c6c khoan thu nhap tuong tu
nhan dugc
Ndm nay
_
Ndm tnl0c
Tn€u d6ng
Tri€u d6ng
5.601.468
179.819
3.987.761
(1.786.230)
146.418
(101.470)
(118.515)
16.176
148.348
92.037
18.636
13.906
9.169
(1.444.431)
(1.100.474)
(273.552')
(78.629)
't.653.979
1.221.754
(2.434.704)
Tidn thu c6c khoan nE d_a duqc xir ly xoe, bU drp
bang ngu6n dH phdng nli ro
Thu nhap kh6c
TiCn chi tra cho nh6n vi6n vd hoqt dQng quin l!
cong vU
Ti6n thu6 thu nhap thHc nop trong
nam
16
Luu chuy6n tiOn thuAn t& hoat dQng kinh doanh
tru6c-nhtrng thay cf6i vAtai san rla-nE pnai tra
ho?t dQng
)
I
I
(8s7.768)
(6.846.027)
1
3.752.747
2.102.616
(6.612.502)
.553.95 5
(1.123.374\
(434.614)
(755.626)
(4.813.460)
(832.555)
5.747.695
(3.731.748)
(1.059.609)
3.336.454
8.912.696
1.857.864
(15.968)
25.189
111.364
azz,o6 t
(3.836)
239.896
3.011.456
74.725
(194.85s)
(40.845)
(525.524)
y!1&ng,t!1a! ddi yA nE phei ta ho?t irQns
I nay oot cac r(hoan no Chtnh phrl vA
Ngdn hdng Nhd
Thay d6i cec khoan ti6n g&i, tidn vay cec td
oung
chOc
n
Thay d6i cdc cong cu tai chtnh ph6i sinh vA cdc
khoen nq tai chtnh kh6c
Thay ddi kh6c vd cong no hoat dong
Luu chuydn tidn thuin tD ho?t irong kinh doanh
188.259
(70)
ccu
42.500
(6.046)
1.585
Luu chuy6n tidn t}/(sr} dqng vAo) hoqt ct6ng dAu
trP
CAc thuyat
ninh dtnh kdn td bO phan hqp thenh beo c6o
tdi chtnh hEp
nh*
ney
NgAn hdrng ThugmC.mei C6 phAn ViQr Nam Thinh Vuqrrg
B{o c6o fuu chuy6n tiAn rQ hgp
@an hdnh rheo
Quf I nim 2016 (ti6p theo)
NHNN ngay 3il12/2
nh6t
hdng Nhd na6c ViQt Nam)
t
nuyet
minh
fH,r"i?illr*
lf?i,:r.
''EN
Trieu d6ng
rt? HoaTDQNG
c6 phAn tu s6p v6n vd/hodc ph6t hanh
Luu chuy6n ti6n thuin tr) ho?t dQng tdi chinh
Luu chuy6n tiiin thuin trong ky
Tidn vi cric khoan tuong duong tidn ttiu k!
Tidn vi ciic khoan tuong duong ti6n cutii
k!
;A3r%1,?#""
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22
76.314
12.623,669
L292.025
15.629.081
9.368.339
PHTilEN rF rRQNG YEu
phi6u thudns tu qu! de
ko
b6 suns
oI
Tdng v6n tir lgi nhuan dA lai
Ng,rOi
3,005.410
.c5I
1.066.997
tap:Srl
Bd Nguy6n Thi Thu Hdng
KC to6n Trudng
Bd Luu Th! Thdo
Ph6 T6ng ciem d6c
Ki6m Gi6m d6c TAi chfnh
Cec thuydt minh dtnh kdm td bO phAn hqp thdnh beo ceo Ei chinh
hqp nh6t ndy
NgAn hAng Thuong m4i C6 phAn Vipt Nam Th
Thuydt minh brio c6o tiri chinh hqp nhdi
Quf I nim 2016
hdng Nhd nudc ViQt Nam)
1.
oAc D|EM HoAT DQNG cUA NGAN HANG
lls..a. _l_
TMCP Viet Nam.
!dts.
mai c6 phan
Thinh vuEns ("Ngan hang" hoac ',vpBank") ta ngan
hang
rap va de;s ky-t?i nuoc-cEnt iroa xa-iioi'in,l',riir.,i"
viet
duoc thanh
llruons
V6n di6u
tQ
V5n.di6u 16 cria Ns6n hilsjins-iy
?1 th6ng 3 nem 2016 td 9.18.1.000 triQu rrdng (tai ngay
31 theng 12 ndm 2015 Ia 0.056.4-66 trieu
d6n-g).
MAng
tlwi
hoAt A1ng
j
c6
rran
2
trem seu mudi
Ngan hang
Phudns
thens 3 nem
g
1
- Z, Tda nhA Thrl D6, 56 72 TrAn HLtng Dao,
kiar, inann
fr.lo Ha r.roi, viei r.r"i'r.'ii,'i.Jai er
uoi sa cnrnh, u6n mubi Jr'f+'o]'"r,ri'i'njirnlrrot
''
h hen ci nuOCvA nai (Z) COng ty
cdn. "'
11
C6ng ty con
]:ljin-t
31 theng 3
TAn cAng
ry
COng ty TNHH euan
ly tai san Ngan hang
TMCP ViCt Nam
Thinh Vuqng
(VPBank AMC)
nim 2016, Ngdn hdng c6 hai (02) cong ty con sd hi/u trqlc ti6p
nhu
Ngdnh
hoAt
Duoc thdnh lQp theo
G-i5y Chrlng nh6n
Ding
kyi
Krnh doanh s0 0105837483
do Sd K6 hoach vA DAu tu
Ha NOi cAp ngay 15 th6ng 4
d1ng
Q.udn lf nE
khai
va
th6c tai
V6n dieu
11b
t!
%sd
p
nuu
ddng
l}Oo/o
Viet Nam
sAn
nam 2013
chlnh
Ngdn
Thinh
VuEng (VPB FC)
cong ty TAi
TNHH IVITV
heng Viet Nam
Iy
s4s
ru
gay 15
ty
Hoat itong 1.900
dich vu
a6ng Vigt
chfnh kh6c Nam
tdi
loook
thang 2 ndm 2007
Nhen vi6n
T6ng s6 nhan vicn dang ,am viec-cho-Ngan heng tai ngay
31 theng 3 ndm 2016
nhen vien (tai ngay 31 t[eng 12 nem 201E fa fz.g'zz nnin'uienf '
.
E
14.528
L*eo,lal*.Th."qe
T.aic6 pnin Vigr Nam Thinh Vuqng
I buy€t minh b6o c:io tiri
chlnh hqp nh6t
@;n hAnh th"o
QujI nim 2016 (ti6p rheo)
NIIIilV ngay 3I/12/2
hdng Nhd nu6c Vi€t Nam)
2.
KY KE ToAN VA DoN VI TIEN TE
2.1
Ndm tdi chinh
su
DuNG TRoNG KE ToAN
Nam tei chfnh crla NgAn hang bdt OAu veo ngay 1 thdng
1 va k6t thuc veo ngdy 31 thdng 12.
Don v! ti6n tQ sri dltng trong k6 todn
3.
GHUAN Mrrpc
3.1
Tuyen b6 tuen
vA HF TH6NG KE ToAN Ac or,lNc
thi
dm d6c
cec
quy
c lap va
ch
din
Co s& Ep beo ceo
>
>
>
>
>
sp
l:
Ai chinh
auypt dinh s6 149/2001/QD-BTC ngay 31 th6ng 12 ndm 2001v6 vi6c
ban hdnh b6n
ChuAn muc k6 todn ViQt Nam (Dqt 1j; '
ouyft dinh s6 165/2002/QD-BTC ngdy 31 th6ng
nem 2002 va viQc ban henh sau
ChuAn mr,rc k6 toen Viet Nam (Dfl 2j; '
Quy6t dinh s6 234/2003/QD-BTC ngay 30 th6ng 12 nem
2oo3 v6 viQc ban hanh s6u
Chudn mr,rc kd todn Viet Nam (oqt 3j; '
auyft dinh s6 12I2005/QD-BTC ngay 15 th6ng 2 nim 2005 vd vi6c ban
hanh s6u
Chudn muc
p
k6 todn Vi€t Nam (Dqt 4'); vd
auyit
dinh s6 100i2005/QD-BTC ngay 28 thdng 12 nem 2oo5
va vi6c ban hdnh b6n
'
ChuAn mr.rc k6 todn ViQt Nam (Dqt Sj.
10
Lc*,ldy.Th."qg
m4i C6 phdn ViQt Nam Thinh Vuorrg
nhAt
lAin ianh *eo
'I huy6t minh
b6o c6o tiri chinh hqp
nim
2016
(ti5p
QufI
rheo)
NHNN ngdy 3)/12/2
hdng Nhd
3.
GHUAN MLPC VA HF THoNG KE ToAN AP DuNG
(ti6p theo)
3.2
Ce sd IAp beo c6o Gi chinh (ti6p theo)
ong duoc trtnh
runc
ViAt Nam)
bay
nem
s6
ngay 18 theng 4
vC ch6 d0 bao G6o tai
12 nem 2014 ta cec k
Cdc co
Ce sA
31
sd ddnh giti vd c6c u&c tinh k6 todn dp dgng
hW nhAt
Bao c6o tAi chtnh hqp nhdt bao gdm c6c bAo cao
tei chtnh --*
cria NgAn
hang me va cec cOng
'
ty con cho ky k6 to6n k6t thuc ngEy 31 tnang s nJm
i0i6.
cac cong ty con duqc hEp nh6t todn b0 k6 tr:.p ngay mua,
Ia ngay Ngan hdng ndm quy6n
kiCm soat c6ng ty
con.
Ngdn hing- me va cec cong ty con sir dr,rng d6 hep
nh6t duoc taD
r<6 ioan rioi"aiiirrii.d nndi] ""
_..'{1,_ei^9ltil',cria.
-t3-" cuns
cno
mot ky k6 toen ve duoc ep dqrng cdc chin-h iacn
56 du cec tai khoan tr€n b6no c?l q6i
cac c6n9 ty trong cung Tap doan, cec
lg toen gi0a
khoen thu nhap va chi ohf. c5c khodn iai
t,"1" ja rlOi Ui?,i"'tnqr" hien phdt sinh tir c6c
giao dich nay duEc loai iru hoan toen.
4,
T6M TAT cAc cHiNH sAcH Ke ToAN cHu YEU
4.1
Cdc thay ctdi trong
chinh sech k6 todn ve thuyfit minh
.T
ILPA
Ihh
,,,vrrs
C6
nQt s6
caa
I
ndm 2015 cda NHNN sria d6i, b6 suns
quy dlnh v6 vi€c mua, ben ve xi
ry
Ung Viet Nam ("Th,ng tu 14")
n;;d|
11
I
I
I
NgAn^hing.Thutrng mgi C6 phAn ViQt Nam Thinh Vrqng
Thuy6t minh brio crio tiri chinh hqp nh6t
(Bin hdnh theo
Quf I nim 2016 (ti6p rheo)
NHNN ngay 3t/12/2
hdng Nhd nudc ViQt Nam)
4.
4.1
TOM
rAT cAc cHiNH sAcH KE roAN cHU yEu (ti6p theo)
Cec thay
dai trong chinh sech k6 toen ve thuy,t minLr (ti6p theo)
ey 18 th6ng 6
?f:{ ?f;\fr\i
Theo quy itinh tai khoan.i dia-u 11 crla Th6ng tu 7s, k6
thu nhAp doanh nghiep E.22ok, ttr truOng h-qp quf
cec trudng hEp duEc dp dr,rns thu6 su6t u-u abi.
thudc dieridp'aung.th,E iJeiz);u"
ti,
Af
kdtJ'
ngey ufi1t2o14,thu6
suat thu6
--g"
'
iliii#j;iil;#
2oo/o.
tii ciaio xZ'tJaiil"tri
BTC 6p dqng cho beo ceo
>
hi
chtnh
,
"a
lfiJ8ff'al
Th6ng tu s6 200/2014/|T_BTC nodv 22
yogli- inay
nay
,u/,^^
"girflr\'rift;:
bet
en
2015.
Trlnh bdy bdo c6o k5t que hoat dong kinh doanh:
Thu nhQp kh6c va chi phr kheci Khi thanh ry, nhuqng ben tai san
c6 dinh, bat dono san dau
tu, chenh t€ch gioa khodn.phdi thu til ho?t dQng n5y
con-ifi irj
l.,ri.ri.l rli
duqc trinh bey theo s6 thuan.
"oi
"rri-brlj
tiail
4.2
Ti6n vd c{c khodn
4.3
Cho vay khech heng
ttnng Uuong tiin
c6c khoen cho vav kh6ch hang duqc c6ng b6 vd trinh bay theo s6 du nE g5c
tai thdi
t6t ttrrtc ty t<6 toan.
4.4
D1r
phdng
rti
cti6m
ro tin dltng
Vi€c phdn loai nq cho ca9 nrqa.1 ti6n grli vd cho vay c6c t6 choc
tin dr;ng khac, mua vd 0y
thec mua trei phi6u doanh nghiep chrla ni6m
v6t, ino va), tnacn nani ia ri),ini"
"ap'tr.
9!ns (sqi chung ra "cec khodn nq") dusc thuc'hi6n theo qly dinh t?i Diau rotriiJnorig
tu
02.
tai
nga
kh6u
phdng
c
pqo.9
i tg t9
itilng
xgc
d_u.
nh6
nq sau khi trtr di gie tri tai san
r:r,0rn ,""tiirdav zij
nhu sau:
Lfl
pnai nai
12
mgi Cii phAn ViQt Nam Thlnh Vuqng
Lg*,hdTg.Th."ong
Thuy6t
minh bdo crio tii chinh bqp
Quf I nim 2016 (ti6p theo)
nhdi
lniiiann
rnro
3j/j2/2
NIINN nsdy
hdng Nhd nu6c yiet Nam)
4,
rOM rAT cAc cHiNH sAcH KE ToAN cHU yEu (ti6p
theo)
4.4
Dtr phdng
1
Ns
rti
ro fin dung (ti6p theo)
oi
tieu
chuAn
(a)
Ig
thu
nol
(b)
Ng
KhA
cO
VA
thu
2
3
Ng cAn
chu y
(a) Nq que han tir 10 ngAy d6n 90 ngey;
(b) Nq diAu chinh ky han trd nq tAn nAu.
N9 dudi
(a) Nq qua han tU 91 ngey d6n 180 ngAy; hodc
(b) No gia han no lAn dAu; hoac
ti6u
chuAn
.
.
'
No
nghi ngd
hoAc
50h
20%
Khoan.no vi phqm quy dinh tai cac khodn 1. 3. 4
5, 6 DiCu 126 LuAt c6c t6
chrlc
n dr,rng;
hoic
Khoan nq vi pham quy dinh tqi cac khoan 1, 2, 3,
-' -'
4 Didu 127 Lufltcait6 chr?c tin dr,rng; hodc'
khodn 1, 2' 5
SiiX'lJ,"J,?:Xl,B?,flii,ji,",i;
(e) Nq trong thdi hqn thu h6i theo k6t tuen thanh tra.
(a) NE qua han tr:r 181 ngdy d6n 360 ngay; hoac
(b)
0%
co
f^q
50o/o
thdi han hd nE tAn dAu qud han dudi
vurgay rheo thdi hAn tra nq duEc co cdu lai lAn dAu;
cA.u tai
(c) Nq co cdu
lAi
thdi han trd nE tdn thrt hai; hoec
13
Ngdn_hing Thuolg m4i C6 phAn Vi6t Nam Thinh Vuonp
Thuy6t minh b6o c6o tiri chinh tqp
flilianl, tn"o
Quf I nnm 2016 (ti6p
NIINN ngay 3il12/2
theo)
nldi
hdng Nhd nadc yiCt Nam)
4.
r6M rAr cAc cHiNH sAcH
4.4
DV
phbng
rii
roAN cHU yEu
(ti6p theo)
ro tin dgtng (ti6p tneol
Nq c6
kha
n5f9
KE
.
mat v6n
(a) NE que han tren 360 ngay; hotc
(b) NE co c6u tai thdi han trd ng IAn dAu qu6 hqn tir 90
ngay.tro ten theo thdi hqn tra nq dugc co c6u lei lAn
dau: hoec
(c) Ng co cAu lai thdi h?n trd nq tAn thu hai va que han
the-o thdi hqn hd nE duqc co cAu lai ldn thrl irai;
hodc
(d) Nq co cAu lai thdi h?n tra ng
tAn thrt ba trd t6n, k6 cA
chua bi qua han hodc dd qua han; hoec
(e) Khodn ng quy dinh tai di6m (d) crla no Nh6m 3 chua
th.u hoi.duqc trong thdi gian tren 60 ngay k6 ti] ngay
c6 quyet dinh thu hdi: hoec
(f) Nq phdi thu hdi theo k6t iuAn thanh
tra nhung que
thdi han thu h6i theo k6t luAn thanh ha tr6n 6i0 nodv
me van chua thu hdi duoc; hoic
(S) Nq cia.khdch.hdng td t6 chr?c tin dunq ttLroc
NHNN
cong b6 dat veo tinh trang ki6m so6t dqc Oiet, noac
nsan hans nudc ngoAi bi phong t6a v6n vA
I
I
,cji*enh
I
Trudng hop mot khech hdno c6.nhiAu h_on mot khodn no vdi
Ngan hang mA c6 bAt ky
khodn nE ndo bi chuy6n san! nh6m nE rii ro cao rron
ttri fuga; hang phan roai c6c khoan
nE cdn l?i cia khdch hAng ddvdo nh6m ne rii io cao
hon juJn'g ,?ng vdi m0c dO rii ro.
[:il
i"i'$'
Ngan
?fffl
ffiiltt
911-"1^o-y"y
hgp
iHJSili?#
phai voi vai trd
fl'frff
ra
u m6i,
[Hi'.:x' l *:
sid tri va gie tri khAu hu cria ttrng io?i tai san ddm bdo.ruEc quy dinh trong
theng
3
crl
n
2016
khodn
ng duEc tfip vdi moc
nE tru cac ifroan tiAn
loaj vao nh6m no c6
14
)
Ngdn hing Thutrng m4i C6 phAn ViQt Nam Thinh
Vucrnp
Thuy6t minh b:to crio tii chfnh hqp
6i, iann rn"o
Quf I nim 2016 (ti6p
NHLTN neov 3I/12/2
theo)
nh6i
hdng Nhd
4.
T6M TAr cAc cHiNH sAcH KE ToAN cHo yEu (ti6p
theo)
4.5
Ch&ng khoen kinh doanh
nr6c
ViQt
Nam)
chfng khodn kinh doanh rd ch&ng, khct6n nq, chfng kho6n
v6n va c6c chfng kho6n kh6c
ve Ngan hdns c6 y di;h n6m girr'tions"uj.g ;Oi .a,
Trg
ih;ja,i;hril;;
ch6nh
gid.
d,u^e9
"hi,
l€ch
Chfng khoan kinh doanh duoc_ghi.nhan ban dAu theo gid g6c.
Sau d6, chfng khodn kinh
doanh duoc shi nh6n h6n nouvei tec tnAp hilgio;
sech va gid tri.thi trudng.
Lai ho{c t6 ti} viec bdn chuio'kho6n r
audJdiii'.i,ar| tren bao c6o k6t qua hoat
ddng kinh doanh hqp nhet.
;;i;ift;so
Ti6n lai vd.c6.tuc bdng ti6n thu duoc trong thoi gian
nim gi0 chr
shi nhan vao oa"
iei qi,i'noar d'ns kinh doanh hqp
dusc
tr.fis 5!?ili',?i.doanh
"a"
,f,!l'iL?3:,"",i,i1i-it"it
y:-,j":i!ii{l,fi i,::LLluli:fl3xiql;,l
l;"il ;lifliiix
rii-ro theo
nhat
1?l.l.rtll:lF?dypnong
I nuyet minh s0 4.4.
4.6
Ch(png khoen deu
u
rh6ns tu o"iua in"onJii oe nr,., nuoc rrinh bey tai
sdn sdng iI6 bdn
fi:3!.n'r-JSf?#J;$ffii,[3lfl
lmfiig:"
vao nsav siao drch va ruon nuoc phin dnh
Dinh ky, chfng khodn s5n sang d6 ban s6 duoc
xem x6t v6 khe neng giem gie.
15
NgAn.hdng Thtong m4i C6 phin Vigt Nam Thinh Vusnp
Thuy5t minh b6o c6; tii chinh rrqp
fs;n iarn,nno
Quf I nim 2016 (ti6p
NHNN ngdy 3 r/12/2
theo)
nrdi
hdng Nhd nadc Vi€t Nam)
4.
T6M TAT cAc cHiNH sAcH KE ToAN cH[, yEU (ti6p theo)
4.6
Ch(hg khoen
cIAu
tu siin seng dd b.in
P.6iP]
Ky grao
ep chua njem y6t tren thi trudng ch*ng khodn hoic chua ddnq
iao dich crla. cac doanh nghiep dqi ch0ig chua niOm y6i
thiti6;
[?nh,tl
Thuv4t
4.7
(tidp theo)
ro theo Th6ng
Chbng khodn ilAu tu gi& ddn ngey
Trdi phi6u d|c biQt do VAMC
tu
Oz
valrrdnt tu og inu auqc
iiiih'ily i;;
cteo hAn
phdt hdnh
va trlch lap du
NHNN ngay 28
s0 19/2013/TTsdn c0a cdc t6
nsd
s6
Theo ThO
trudc
T.,f"ii,il;li,3i,'#""![?:^irlfin-,,i1;:?i,.li.il 5i
cria nam'trcn rffi d6i-"oitGs t,eifi;& }i;';fi
dAy d0
duqc tlnh
n
xm-(Zn+Xn-t)
Trong d6:
-
rd s6 tiAn og phong cq th6 t6i thi6u phai trrch rap d6i vdi
trdi phi6u dec bi6t tai n5m
|r'r
thf m:
x*1 las6
tho m-1:
-
ti6n d.J phdng cu the de trich rap d6i vdi tr6i phi6u dec bict ruy k6
d6n h6t ndm
Y la mCnh gie tr6i phi6u dac biet;
n ld thdi han
m
cia tr6i phi6u dfc bipt (ttnh bing nem);
rd s6 nem ka
tu thdi di6m phet hdnh tr6i phi6u dac biet d6n thdi di6m trtch rao:
+riH:Hx'ftllff -lxaHits,txxf
Trudng^hEp
khong (0).
(Z'
+
[-8,xutliJ:,f il,E'i:]TJilg;!xtill
X.-r) > (y/n x m) thl s6 tian htch tap dq phong cu th6 (x(mt duqc flnh ta
DH phdng cU. th6_ cho trei phi6u crfc biQt duEc ghi nhan vao
bdo c6o k6t qud tro?t dong kinh
doanh ho. p nh?t tren khoan muc "Chi pht dsr p-hdng rdi ,o iii airg,,.
rrai bniO,r&ac iiiEt njv
khong phdi trtch lap d|,r phdng chung.
16
NgAn-[iag 1tryong mAi C6 phAn ViQt Nam Thinh Vuonp
.
Thuy6t minh bdo cd; tei chinh nqp
Quf I nnm 2016 (ti6p
theo)
on6i
Aio
k
n
rnn
NIINN ngay 3t/12/2
hdng Nhd nudc ViQt Nam)
4.
T6M TAT cAc cHiNH sAcH KE ToAN cHu YEU (ti6p theo)
4.7
Chong khoen ddu tu
giit
cj./6n
ngdy cldo hgn gi6p theo)
Ch(tng khoAn ddu tu gi? d6n ngdy deo han khec
Chfng khoen gi0 d6n ngAy dao han ta cac
Ngan hang mua hdn voi muc dlch dAu tu d6
ngAy d6o
;iilh';
ng d6 ben.
s.i9
9l^'}ls-!l-""1
lsay d6o ian duqc ghi nhan va d-o ludns tuong tu nhu chong
Knoan nq san sang {6-n.
dC ben duqc trinh bey Ei Thuy't minh s6 4.6.
Deu tu del h?n khec
cdc khodn dAu tu ddi han khec thd hien cec khoan dau tu g6p v6n vao cdc
don vi khdc ttr
11.%.quy6n
quy6t tr& xu6ng vd
xrroan oE, i"in"JiSp.song hEp tec kinh doanh.
.bi6u
'
CAc khoan deu tu nay duoc Ahi nhan"aC
theo gia g6c tai tnoi Ai6; bAu
tu;.
Dq
xac
deu tu khong
trnh bing_t6-ns
ch0 sd htlu thwc
gi?
giA
sie
kinh
t6.
v6
c
di6m bdo c6o, du ohdno
ffi;ffii6
cec
phdng
khong
n dAu tu
g pham v
kdodn dA
khi
ng neo
4.9
Cec khoen
4.9.1
Cec khoen nq phdi thu duqc phen bAi td
sau
ie tri
isie
phei thu
fti
sen c6
r
i rc
th dund
d
toai
Iap va s& dung du pho
le tai san c6
rii
ro tfn
ng thuc hien phan
4.9.2
id;"#EnX
a Ngan hang (theo mgnh
i nhan theo gj6 g6c.
lqp
dy phdrig rti
ro
fri ro Cfuqc trinn bav
CAc khoen phei thu khec
3:::lr":?lna'
thu kh6c kh6ns duqc phAn toqi la tai sen c6 r0i ro trn duns duoc ghi
nhQn
17
Ng6n hing Thuong mgi C6 phAn ViQt Nam Th
Thuy6t minh b6o crio tii chinh hqp nh6i
Quf I nlm 2016 (tiiip theo)
4.
4.9
roM TAr cAc cHiNH sAcH
KE
roAN cHU yEu (ti6p theo)
Cec khoen phei thu (ti6p theo)
4.9.2
Cdc khodn phAithu khdc (ti6p theo)
D6i vdi cac kho6n no ohdithu qud h4n thanh
to6n, muc trtch lap dH phdng duoc quy dinh
tqi Th6ng tu s6 zzateobgnr_erb nhu siu:
M*c trich du ohdno
Til tren seu th6ng d6n dudi mOt nim
TU mot nem d6n dudi hai nam
Tir hai nam ddn dudi ba ndm
Tu ba nem tr& len
4.10
Cht
phi
30%
50%
70%
100%
te tu'ec vd chi phi chd ph6n b6
Chi pht tra trudc bao o6T:i?,.hj pht tr6 trudc
ngdn h?n hoAc chi phf tra truoc ddi han tr€n
bans can crdj
toen
va gue,c-phen itiinj=r.noans thdi
f6
sian h6 truoc hoic trol
gian c6c lEi lch kinh t6 tuong fng duqc
t_ao ra tir cec;hi pht
.iT llil
4.11
nav.
Tei sen c6 dlnh
Tdi sdn c6 rtinh duqc th6 hien theo nguyen gid
t.:f di gie tri khdu hao hay hao mdn r'y k6,
Nguyen gie tdi sdn c6 dinhla toan b.o cac chi pht
ma Ngen heng phai b6 ra d6 c6 duoc tdi
san c6 dinh tinh cr6n thdi didm trua ul
oo.'ii" iiaig'il;i;a; ""iis
.,i;;;. '" '"'"
"a,
c6cchi pht muas5m nangcdpvdd6i mdi tai sin c6 dinh.duEc ghi-tdng
nguyen gia c|]a tai
juEJ'il;h
sdn c6 dinh; chi Dht bao trr,
Ker qua hoat dons kinh doanh
hqp nh6t khi phdi sinh.
"oa "rlu"
;#';""
duqcrdn-l"I-tl3!!,li,.lgyycn gie va gie tri hao mdn Jry k6
duEc x6a
eh6t sinh do thanh-l! t;i ian duqc hbch todn vao tdiirua rroaii6ng
;flililffrilffi"rrfll6
Khi tdi san c6 dinh
4.12
Khdu haove hao m6n
KhAu hao vA hao m6n c0a.tdi san c6 elnfr nrlu
hinh vd v6 hlnh duEc flnh theo phuong phep
ttudng thEng trong su6t thdi gian s,} dung
Nhe c&a, vdt ki6n hrjc
Phuong tign van tai
Mey m6c thi6t bi
PhAn mAm m6y
nh
Bdt oQng sdn ctdu
iinn
.,i"'tii
"an
c6 dinh nhu sau:
5-40nim
I ndm
3-10ndm
3-7ndm
vi
4.13
uoi
tu
Bat dong sdn dAu tu duqc,tha
lion *:eo nguyen gie bao gdm cd cdc chi phi giao dich rien
quan tru di gie tri hao m rn luy k6.
cec khoan chi pht rien quan d5n.bi! qsng sdn dAu tu ph6tsinh
sau ghi nhan ban dau duqc
hach todn vao sid ki cdn. tqi.ciabdt do;;
oa, i, iiiir,rga. il;s1; ffis;;,;"'il,iiia
;*
i:l%S'"t#%:i#g
sl;l
ffl
f
J!:ng
6ons 6i nniou n";'*" h6aitong"e,iq;i#'iia
BAt dong sdn trAu tu kh6!q cdl.qqqf
S-hi nhan va.rrinh b?{
irgng bins c6n e6i k6 toan irop
nh€t sau khi de bdn hofc sau khi,o6t 6Ong.tn
Jau iu ia tnong cdn dusc s& duns ve xet
thay kh6ns thu duec tqi rch kinh t6 trons t;ons l",tt
re-.lrilii'iy#i#.";#;:llr,J?;
l8
I'gin-hirng Thuolg m4i C6 phnn Vipt Nam Th
t huyet minh brio crio tAi chinh hqp nh6t
Quf I nflm 2016 (ti6p theo)
4.
TOM
4.13
Bdt dQng sen dria fir(ti6p theo)
TAr cAc cHiNH sAcH KE ToAN cHo yEu (ti6p
theo)
chenh rech gioa tian thu thuan
viec ben tdi sdn voi gie.tri c6n rai ci€ bet dong
s6n dau tu
duqc ghi nhin vdo k6t qua hoat!r:rd9ng ki.h ;;a.h
fi;h",
4.14
trong
k!
k6 todn.
Thue hoAt UQng
C6c khodn tiAn thue theo cac..hqp ddng thu6
hoat dong.dr.rqc phen bd theo phuong phap
rrudns thens vdo khodn
nziiliis
ihj;;'te.
#p.'g.ni
" ft"';;i;'r.i,i i,Jr.,iliiirr"n",iinr,
doanh hop nh6t trong su6t
thdi tran tnue iai ,5nl
ni
4.15
Ghi nhAn thu nhAp ve chi
' "-
phi
cec khoan phr dich vu vd hoa h6ng ttuEc hach todn
trcn co sd du thu, du chi.
theo-Quy6t dinh s6 59/2006/QD_NHNN crla
no cia cdc t6 ch0c ttn dqng. K6 ttr nqdv t
bdn nE tluoc ghi nhan ttre-o tnOno tr,s6
oat dQng mua, b6n nE cria cAc t6 jh*c ttn
Theo huong d5n tai Quy6tdrnh 59/2006/QD-NHNN
vd rhong tu 09/2015ffT-NHNN. ohAn
ch6nh tpch gioa sid mua, ben no va gie tri ghi
s6
>
;L ;;;;ic';,Uii;;Lr
D6i voi cec khodn ng (tang duoc hach toen noi
bang:
.
>
[i]o;, ,iqi,l'" be,
Trudng hEp gi6 ban nq cao hon gi6 tri ghi s6 khodn
no tht phAn chenh
v,'v",. l6ch
cao
hon duqc hach todn vao thu nh{p irong k"y t
'yv', vq
cOa Nga; iijil;
D6i v6i c6c khoan no
!he9 d6i ngoai bdng, khodn nq_ de xudt to6n ra kh6i
'"il bang
nu to6n, thr sb fSnq
tian-oan rnoan n"ci;.,*'tiiiii"a.'
;:lnlu'
ff,f"lraX
"a"in"
.r,ii r'nll
N#;
bdn ns tA s6 ti6n ben mua ns phdi thanh toan
cho b6n b6n nE rheo hEp ddng
19
NgAn,hing Thuong m3i C6 phAn Vigt Nam
Th
t huy€t minh b:io cio tii chinh hqp
nh6t
Quf I nnm 2016 (ti6p rheo)
4.
T6M TAT cAc cHiNH sAcH KE roAN cHo yEu
(ti6p theo)
4.16
4.17
C6rc
nghiep vgt bdng ngo1i tQ
Cec khoen phei
ta
ve chi phi trich
tnfrc
c6c khodn phai tra va clifll tllch trudc duEc ghi nhan
cho s6 tian phai tra trons tuonq tai
ticn quan d6n hans h6a va dich vu qe nhan
buec- rno;g
' - " ;hv ih;'# ;;il;:.i,ili.,il!,/,'; u.
nhAn duqc h6a don c0a nhA cung c6p nay
citua-.
4'18
4.19
gui c^a c6c t6 chrtt n dung kh6c, c,a kh6ch
heng va phet henh gi6y td c6 gi6
cac-khoan tian gli cia cdc,t6 chrtc ttn dung k.h?cr
90a khech heng va phet hanh siav td co
gi6duqcc6ngb5vdtrrnhbdytheos6dug5"tai
ttoi oid,tetti,udiy[6toi'eii'I'|v'|ur!v
Tidn
Thud thu nhap doanh nghiCp
Thu6 thu nhAp hien hdnh
Tei
(lia
v,q
cec
hien hanh vA cAc ndm truoc duEc x6c dinh
bano
nQp cho)
co quan thu6, ep dr;ng m,lc tnu6 iu6ivE
c q' t6 ti:an'
f iaffii'fft%r'HfHl jsn,ttgil';1
iiiifi ti!I*lf& jll'.ixffi hqp
lllllTlFtffi
nav, thu6 ihu nh;;
;;6;';i-* cuns duqc
;3i;l|;S,'XH'.5"iAJ'o'n
shi nhrn kuc
thu.nhap hien hdnh
thue thu nhap hi6n
toen thu6 thu nhap
quan
nhau.
tai
co
ec
o ceo
Thud thu nhep hoen
c 6p dung
gidi rici
hdt c6 th6
hi
Thu6 thu nhNp hoSn rai duec xec
dini cho cac.khoan ch6nh r€ch tam thdi tei ngay rap
bang
c6n d6i k6 toen hqo nh6t oi&a co sd tni tnuo
irr"
nnap ci"?",u, san va n9 phdi trd va
gid tri ghi sd cria chung dulc h)nh UaV
tren oao cjo
6i:;ffi:
*
m?i C6 pnAn Vi€t
).eAillTe.Th."qc
Thuy6t minh b6o crio
tiri chinh hqp
Quf I nIm 2016 (ti6p theo)
Nam Thinh Vuqng
@in hdnh theo
NHNN ngdy 3t/12/2
nhAt
hdng Nhd nu6c l/iet Nam)
4.
T6M TAT cAc cHiNH sAcH KE ToAN cHU yEU (ti6p theo)
4.20
Phen loei nE cho c6c cam k6t ngoqi bdng
4.21
Bn
tu
Tei san va nE phai ka tdi chrnh ituqc cdn trir vd th6 hicn gie
tri rdng tren bdng €n d6i k6 toen
hep nh6t chi khi Ngdn hdns
quydn n"o prllp adl-rr,ri-iiidn.viec cd"n trrr,
r,rdai,:iiarsj iiq onrl
-c6
thanh todn tai sdn va no phai
trd theo sid tri rdhs noui vicc tat toan tai ,an"aua is
bhei ira lat, ,."
ddng thdi.
4.22
Cdc c6ng
c! phei sinh
Ngan hang kv k6t cec hEp d6ng ngoSj h6i xy trqn va hoen d6i
nhdm tao didu kiQn cho khach
hdng chuy6n, diAu chinh hoac diailr,ii r.o r,5i aiii'noiilac
rii
ro tni'tiuJng riirZ.
Jinoi
phuc vV muc dlch kinh doanh cria Ngdn hdng.
ii
ho?t dong kinh doanh hEp nhAt vAo cu6i
4.23
Lgi ich cia nhen vien
4.23.1 Tro cdp nghi huu
lgll
l!r_r.r.9 duEc nhan trE cdp vd huu tr./ Beo hidm Xd hOi thuoc
binh Xe h6i. Ngen
hang s6 phai eOng bdo hi6m
i,Oi Jflo rnai
g co Dan hang thang c0a hQ. Ngoai ra, Ngan
heng kh6ng phai c6
"i
4.23.2
Trq cdp th6ivi€c
4.23.3
TrE c6p thAt nghiep
m4i c5 phAn Vi0t Nam Thlnh Vuqng
Lgaildie_T!"crng
Thuy6t minh
b6o crio rdri chinh hqp
QufI nim 2016 (ti6p
4.
theo)
nh6i
@iinarn th"o
NHNN ngay 31/12/2
hdng Nhd nu6c ViQt Nan)
rOM TAr cAc cHiNH sAcH KE ToAN cHU yEu (ti6p
theo)
4.24
Cec quy du trit, bdt buQc
Cdc quy dlr trij, cha Ngdn hdng:
!_0f1 lang thlrc hien trtch. tep cac qug du tril sau day theo
4,2010teH12 ve Nghi dinh s6 szrzor2nb_cp ui *,ei, iiidu Luat cac T6 chrlc Tln duno s6
N;#;
E
#;;;il:il:
;il
OW dH trir b6 sung v6n ttiAu
tf
5% lEi nhuan sau thu6
dq phong tai chtnh
Cdc qu! khdc dugc trich tep theo nghi quy6t
|"tii'',.ilrtrn#frii*#Hi"i1xf:"
Cec
100% v6n didu I0
10% lEi nhuan sau thu6
quv
cia Oai hoi ddng C6 oong.
dr tro ncu ffen
dlpa tr€n k6t qud hoat dons kinh
qu, dlt trF cia c6ng ty con:
Cec quY du try cIa Cdno
Nam Thlnh VuEng
tv TNHH
MOt thdnh
vi6n euen
g
Tdi sdn Ngen heng TMC| Viet
Theo Th6ng rr s6 27 t2oo2trr-BTc do BO Tdi chrnh
ban hanh ngdy 22 th6ng 03 ndm 2002,
cong t:, TNHH Mot thdnh vi6n eudn ry
san Ngan h;;;;h;org mai co phan vi€t Nam
Thinh VLr'qng ('VpB AMC,) trtch tAp c6c qu! duqJtt
v" niei., iuong tu nhu NgAn hdng.
rii
Theo Th6ng tu s6 zootzotqfTT_eTc, k6 tu nem tai
chfnh brt dd
r nam zoii
iiep tErc rrrcn euy dlp phdns tai
Vpii;il;lffi
91i1ii^\y:re
r nlnn vuang
"tta
c6ns
u
noa"
"n',1;:
nsav 1 thdns
rei chrnh rNHH Mot thdnh vi6n Nsen hens rMCp viQt Nam
Theo Nghi dinh s6 57/2012lND-cp do chrnh phu ban
hanh ngay 20 thang
th6 Nshi dinh 146/200s/N'-cp ngal, zs then6
to'o;,''cd';lv
quy tuong tu nhu Ngdn hdng.
ii
HW nhet kinh doanh
""u
vdt I .ei thd
;;;
7
nem2012, thav
il*;;id.
ilr-""niib'iii
thuulg m?i
22
NgAn,birng Thuang m3i C6 phdn Vipt Nam
Thinh Vugmg
Thuyet minh brio crio tAi chinh nq,p
fiiiiarn,nro
Quf I nIm 2016 (ti5p theo)
NHIIN ngdy 3t/12/2
'-
nr6i
hdng Nhd nr6c ViQt Nam)
5.
CHONG KHOAN KINH DOANH
Ngay 31 theng 3
_
ndm 2016
TriQu ddng
Ngey 31 theng 12
nAn 2015
_
TriQu ddng
1.229.316
2.046.735
506.899
1.324.317
722.417
529.214
722.418
1.229.316
2.046.735
529.214
Ch&ng kho6n viin
Chong khoAn v6n do cec TCTD trong nu6c
phet hanh
Ch0ng. khodn v6n do cec TCKT trong nudc
phat henh
!U
nh6nS
ooanh
rii
ro va giam gie ch&ng khoen kinh
(3.088)
1.229.316
o.
cAc
GONG cU TAI CHINH PHA SINH VA
2.043.647
cAc xnoAn NE TAI cHiNH KHAC
T6ng gi6 tri cda Tdng sie U ghi s6 kd to6n
hqp dAng (heo (theo t ' gie tai ngey Ep
ty gie ngdy hieu
--------=:-:--.- beo ceo)
Iw
hqp d6ng)
ddng
_TriQu
Tqi
ngiy
COng
ti
Gie
thuAn
Tri6u ddn
th{ng 3 niim 20't6
clt $i chinh phei sinh
31
tiCn tE
Giao dicrr kI han tiAn tC
ciao dich hoen d6i tian te
COng clt
khAc
tat san Nq phei te
Tri€u cldn
Tri€u ddn
itliliii'iz'iiffri1i,iii,i;zi',i#,,l#i
$i chinh phdi sinh
107.050 111.300 (107.050)
33.022.074 32.5q!.tq (?2326g7el
4,250
(2431241
Tqi ngiy 31 theng 12
COng cU tdi
ti6n te
nim 2OlS
chinh ph6i sinh
Giao dich ky han tian tC
ciao dich ho6n af6i tidn te
Cdng cU tei chinh phei sinh
khec
i\isfif, Ttriffi f,i{#liit ft#lF;
107.050
30.611.484
109.450
_?94!1qq
(107.050)
(30j119.79!I
2.400
_
l1q.7!91
a1e-1n_"*g m4i C6 phAn ViQr Nam Thinh Vuqng
|.e*,f
Thuy6t minh b:io crto
Quf I ndm 2016 (ti6p
thi chinh hqp
theo)
nhAi
@i, nann rn"o
NIINN ngay 3t/12/2
n
7.
CHOVAYKHACH HANG
Cho vay cac t6 chrtc kinh t6 vi
ca nhan trong nuoc
Cho vay chi6t kh6u c6ng cu
chuyen nhuEng va c6c giSy td
co gla
CAc khoan tra thay kh6ch heno
Cho vay blng v6n tdi tro, u,i th'6c
oau tu
Cho vay d6i vdi cAc t6 chuc, ca
nhan nudc ngoai
7.1
Phan fich chdt
Ngdy 31 theng 3
ndm 2016
Ngdy 31 thdng 12
Tri€u tl6ng
TriQu d6no
ndn 2015
114.501.136 99,40
105.407
116.
22.893
0,09
1.381
578.248
0,02
564.143
0,50
0,48
10.000
0,01
46.770
0,04
115.196.172
100
116.804.247
100
luqtg nE cho vay
Tri€u ddng
No d0 ti6u chuAn
Nq cAn chrl
Nq dudi ti6u chuAn
NE nghi ngd
101.881.796
f
10.019.102
1
{ch du nq theo thd gian
.673.319
712.014
NE c6 kha ndng mAt v6n
909.941
Ngdy 31 theng 12
ndm 2015
106.713.646
6.945.556
1.268.015
523.016
1.354.014
1't5.196,172
116.804.247
Ngdy 31 theng 3
nam 2016
ndn
Ngdy 31 th1ng 12
cho vay ban ilAu
zuj6
Trieu CI6no
N9 ng5n hqn
No hung hqn
No dei han
99,46
3.522
Ngey 31 th6ng 3
nem 2016
Phen
166.919
%
ndn 2015
Tritut r,Ana
30.535.569
32.497.945
55.406.452
29.254.151
56.545.821
27.760.481
115.196,172
116.804.247
24