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Kj, k6 torin nIm cria Ng6n hang b6t aIAu vdo
ngdy I
Don v! tiln

tC

sft d4ng trcng kd tudh

Don v! ti6n

tQ

st dqng trong

cdng t6c ktl to6n cria

MI/c VA HE TH6NG Kf TOAN

kct thfc vdo {gdy

N

J.

CHUAN

3.1

g!:!,!! f,r" ki totin vipt Nan, Hp
:1:,":!:,rt
qu!
alnh c"d""
a NHNN Vift Nam vd cdc quy itinh p.

Ili lll

Co sdt IQp btio ctio tdi chinh

3

I thring

12,

ld ddng ViQt
Jltam C,VND).

AP D

lj' cti

Ban Tdng Girim ddc Ngen hdng khing
ttlnh brio cri tai
y.ny,i'.']rc kd todn Vi6r Nam vd H6 rh6ng EI
c6c quy dlnh cria NgAn hing Nhd
nu,6c Vi$t Nam vd

J.t

tfd duo. c chuyrin sane

Vusng (VPB FC) (3.i13 nhe;
VPBFC

todn cd.c TCiliD Vift Nam, cdc
quan
th dinh kdrn

phir hoo
'Jugc I6p
cric TCTD Vl€t Nam, iudn thrl

tinh ph6p lli cp li6n quan.


I
I

hi1g Thtong m3i C6 phAn Vigt Nam
|.een
I huy€t
minh b6o crlo tAi chinh

riBnrg

ndm 2015

ni,,m 2007,

Th6ng

euf

3

l

tqli.t_ilmtN srila
bao cao lai chinh d6i vdi cr4c t6
chri,c tin
ru. s6

+9/20

16/2007te|
tdi khorin k6 r
s
N cta Thting
th6ng Chu6n
m do 86 TAi
t 9:rf' dlnh si5 r4el2001/QD_BrC ngdy 31
quydt dinh

c

\_nuan Inuc ke todn

r
r

Luyi,

vict Nam (Dgt l);

ban

g

]hrinh bao g6rn i

li

n6rn 2001 vd vi6c ban hdnh b6n

dinh s6 t6s/2002leD_ltTC ngriy 3r
-

LhuAn InUc k6 to6n Vidr Nam (Eqr

2)

9,rr:, dir)h s6 2i4l2003/eD_BTC ngdy 30
Lnuan InUc k€ to6n Vigr Narn (Dqt 3);
Quydtdinh s6 tZlZOOSfqrr_nTC ngdy t5
nigc kd to6n Vipt Nam (Dot 4); vri

Qlydt dlnh s6 t OOIZOOSI(ID_BTC ngAy 28
unuan mUc ke todn Vi6t Narn (Dqr 5).
Cho lkj, Kel
k6 troan chin thring
thangi Ket
k6t thfc
30 th6ng !
/30i
nQt bb6 t6mr luo-c
c bAo
beo c6o tai cchinh
oiil ni6n
g: gila
ni€
kem ftheo dLugc IAp
lAp trdn ctr sdt

sd tuen tihi c6c
ac
ic) nguyen
nguydn ti
ng
vi6t INarn. IDo d6,
16, bAng cd
c6n
In d(
d6i k6 to6n ri
'i6ne sifi
ri6n1
ri6ns
siI a
doanhh ri6ngg giii'a
a ni6n dQ,
dQ, b6o crio Iuu ch
cnryS'itii
)nuy(
try5'itien
kdm ccfing nriru'vi6c
vi6c sri
si dur
dqng
ng biro c,6o ndy
dy
)yI kh
khdng d
khdng
,r

thdngg 16, thri
thiri tpc) va
vd nguyer
nguy6nn tdr
/i6t Nam
tic kii toan viet
Viet
V
Nam I
trinh Lbdy rinnh hinh
inh tdi chfr
chfnh
nhrri6ns gifi'a. nni6n
ri6n dQ, k
ni6n d
oe va luu
lt
rhuy6n ti6nrtpr
chuy6n
tp ri6n-e; gitalL lni6n
ni6r dQ
dQ ci
thdnglreKetto6n ducrc.
chin nl;" r0n
ou. c chaD
tg
r6i
i
d6c6
d

i c6c
c6o ou6c
qui
"a-,
I

r

3,3

Cdc co sd

tlinlt giti

vd cdc

lfl

+.

r6M rAr cAc cHiNH sAcH Kti roAN cHU

4.1

Ctic thay

tong chinh

nhiing ai
hon

quri

il6ng kinl'1 doanh ii6ng gii:,a
hdng
g theo rrutrmg
uts
nguygn tdc
t6c vd
vri
.Luso lfng nguydn
chd bdn ng,irdi ViQt Nam.

t6c tinh k6 udn

dp dyng
Vipc trinh bdy brio c6o tdi chfnh ri6ng gifi.a
ni6n d6
yg".,l"l vd. gi,i dinh 6nh hrri# *,.'",r i';
:1"
nhu vi6c trinh bdy c6c c6ne no
thu nh{p, chi phi vd kdt qu7 s6
tlinh v6 m6t s6 ytiu ti5 vdi ciic m
Do vQy,.c6c k6t qud thu,c tr5 c6 drii khec
v6i c6c u6c
muc c6 li6n quan sau ndy.

cti4i.

va
ren

sdch k6

b6o

va

Ban T6ng Ci6rn diic phrii thsc
cta tdi sAuj no phrii tr6 cUng
dinh
lnlr nay
ndy ctilrg dnh hu,6-ng d6n
ndy cluoc Idp dua tr6n crii eiri
vd tinh kh6n+ chic chin.
ddn vi6c diCrf chinh c6c khoriLn

ndn vit thuvit

k6 rorin Ngen hring sir dsng d6
trfp
c6o t
_a:",:lln,.fn
-d
ap
dUng nhat qu6n voi cric chinh s6ch
tfd uryrc'si
rg oe
ndm,rdi.chinh kt5t rhrtc ngdy 3l thrinj
brio
tgan-chin^drdng k6t rhric ngdy 30 thrins

9
chinh siicir k6 torin Ii6n qrll a6n
;Ehiep

l;r;;;;i;;

:l]:"l{.li

lha,: \1oj:y ,!*
ta

sO

"J"

"r'r?ri

quy dinh tqi ?:h6ns tu s6 02/201
09/2014/TT_NHNN ('Th6ng ta-09,,)

("Th6ng ttl 02") vd Ih6ng

lt


Throng m4i C6 phin Viir Nam
|g6n,hi1s
Thuy6t minh brlo cdo tdi chinh ri6ng
euj 3
ndm

MAu BOSa/TCTD
hdnh theo 4l6ng hr stj 49/2014/T,T_
ngdy 31/! 2/2014 cda Thdns d(jc
Ngin hiiTtg Nhd nu,oc ViQt Nam)

2015

tt

Bet eoau tu ngdy
ngd'y 0l thA
th ng (0l ndm
nd 2015,
2015,
), IOCchric
phAii sri du
dung
Lg k6t
kt5t quii p
phdnr lo4i
r
im n9
ng
lg ooti v6i
1i nh6m
phAnr loai
d rd6l oreu
di()u chinh
inh k6ttqual

hdng nu6c ngodi
c6p tai thdi di6rn
g no.p ng va cam

.

Li tu phdnLloai ng, c
ktlt nngoai1i bdng cia khr
kh6ch hdng
ng duoc p
phdn loai
nh6m
n no.; theo danh srir
s6cir cdo CIC
CI cungi cap, rA^
ngoiil
ii phAi
rAi didur chinh
rh Ik6t rquai phAn
p
'l
loai
?i no-'. cam k6t n
J

1

nii ro thAp

r

culrg\ lcap,

D:ng^t]t_"1 Ktrorin 3a Ei6u l0 cua
Th6ng tu 02
nEm 2015.. Theo rt6, Ngdn hring kh6ng
Eugc tl
nguy€n nh6m nq theo quy atinh
6i I(loan :a. Oidu

rldnF tr! sq 49/20t4/r"T-NHNN _ Stra diji,
b6 t
tat chinh doi rdi cdc t6 ch ,c nln duns ban hdnh
ngdy 18 thdng 4 ndm 200
kim theo quyi* dinh sii 4
NIINN ("7h6ng tu 49")

hon

)9. chr. nh4nh.ngdn hdng nu6c
Dang rneo ntt6tn ng dugc CIC

hdt hi6u lub til ngdy I th6ns 4
criu I4i thoi han trd no vd
[iu.
m6t
theo
KE

I'

did,u khodn
.qda Chii dO bdo cdo
zy€t dinh s6 I6/2007/]D-NILNN

ctici t6 chtrc
chitc tin
tih dqtng
.hko ban
A.- hdnh
t";-L
4 ndm 20,04 cua Thijng diSc

n6m 2014, rh6ng d6c
vier
hifu
rsr: tir ngdy 15 th6ng2
1?1.?9]oft-ryq|
di6u
khodn cLira chri d6 ta;.a" iar if,iir,'lAi'"li

*ei.3.l_ltry_lz

16

c6

torzoozlqo-NrntN

Nnxn.

rr,"l
T116T"d5.c
ddi chri yilu nhu sau:

>

Bi5 sung.c6c mhu bi6u. bang c6n
d6i kti rorin,

ii?,ii;,]';;,"n"6n

>

ti6n t6 theo c6c srla d6i

86 sung m6t s6 thuyt5t minh biio c6o rdi
chi
cnrnh, bao g6.m bdng c6n d6i k6 torln,
b6o crio
Juu chuyiin iiAn t6.

Tiin

ngiry 29 thdng

io,';,a,iire, u"?Jr1j

vd cttc khodn ruong ifirong

ia
r cAo
sung
phir
I quA

4

ndm 2004 cita

NgAn hdn5l s6 c6 m6t s6 thay
qud hoat dQng kinh doanh vd

Th6ng tu 02, Th6ng tu, 09 vd

v6i vi6c srfa d6i b6o ceo tdi
d6ng kinh doanh vd biio ciio

tiin

ftro{n grlorrq du,ong tidn bao g6m ti6n
g-I,_,:i'lh.:",i"."4 ti6n gii r4i cric ui chriJtin dsng
uang. ke tr.r ngdy g|ii, chring khor{n
co thdi gian th-u

Il:l:_.:u:

hdng Nhd nudc, cric kho6n ti6n
hdi gian drio han kh6ns qud ba

d6o han khdn! qu6 ba th6ng k6

tD ngdy mua.

Cho vny khdch hdLng

t"*1,ff11 ?:i""#
4.4

Dr1

phbng

rii

khrich hdng du c c6ng b6 vd
'

bav

ro tin dpng

Vigc phdn lo4i no.cho c6c khodn tidn gLi,i
vd cho vav
trrli phi6u.doanh nghiQp ch;;
vi,,7
1l]1" T-rq
(eo. r chung Id ,,c6c khodn
nq') auo. c"ie,
tf,uc i,i6n

{UnS
dinh t4i Di6u I 0 cria Thong tu 02

vay

t2


NgAn hAng Thuong m4i C6 phAn ViQr
Nam
I nuyet minh bdo c6o tAi chinh
riBrrg euf 3

Vogr rg

MAu B05a/TCTD
B0Sa/TC

(8, an

hdnh theo lh6ng tlr sd 49/20t4/TT49/2014/
.HNN nCdy 3I /,12/2014 cia
ia Thling
Thiins,

nim 2015

diic

Ngdn hdng Nhd nadc

1c ViQt Nanl
Nc

li

nl,i"e3u thd t4i ngdy 30 rhdng 9 du.trc xric d h binl j du'no- sau
khi tral di gi6 rri tdi s6n
oam Dao dd duoc kh6u rri,rrh6n v6i q|
lQ dU,pl rng th 39 phan loqi nh6m
ng hi ngdy 3l
thdng 8. Tj, l€ ds phdng cp thij d6i vo.i
tu.ns nh6m rg c! li ne nlu sau:

Nh6m no.
1

Nq

d,l

chuAn

(a)

hong hpn vd dugc drinh
5i6 ld c 6 khA ning thu h6i
d6y dt cri no gt5c vd Idi drinl h4n; h oAc
N.o-

(b) Nsrqu6 h4n

ndng thu hdi

h6i tlAy

alatb

ctri n

qud h4n vd thr

lai dfrl g thdi han.

cAn

(a) Nq qu6

ch

1i

(b) Nq di6u chinh

h4n

ru l0ngdyd6nt 0 ngdl noac
k5)

h4n

tri no

5%

ee

(a) No- qud h4n tri 9t ngAy d6n I l0
ngd' ; hoac
(b) Nq gia han nq lAn dAu; hodc

(c) No

du a.c mi6n hodc

eiam l6i Jo khri
lai ddy drl theo l gp 0ol
(d) Ng thuQc mdt trong c6c trud rg
ho.p
h6i dugc trong thoi gian dur i30n1
quyct dinh rhu h6i:
khd ndng

.

'
'

kriL

Khoiin no vi pham quv d nh t4i
5, 6 DiAu

ne fuilt

Khorin no

vi pham quy

4

Diiu

0%

dugc a I6ni gi6.ld c6 k ha

Ng
11

te

dir phdng

Ileu

2

ri

Tinh tr4ng r ud h4r

caL tA

chrlc

cl nh

20%

:h hdng kh6ng

g tin dung; hor
sau d6y chua

t

dy kd tir ngdy
,6c khoAn

t n dpng;

l,

3,

ho{c

tai itc khoin
r

127 Ludt c6i t6 cI ric tin rung; hoac

l,

2,

Khodn no vi pham ouv d nh tai
khoin 1,2,
Diriu 128 Ludt c6c td ch* tin dq '6c
e) No trong thdi han thu hOi theo
k6t lui n tha-nh h.a.

l3


NgAnn_hhng Thu'ong mgi C6 phiin Vipr Nam
Thuy6
'et minh.bdo crio (ii chinh ri6ng
euj 3
ndm 2015
2\
(ti6p theo)

Nhrlm nq

o

v

Miu B05a/TCTD
B05a/T(

hdnh theo trh'ng tu,sd 49/20I4/TT49/2014,
{N ngdy 3 },/} 2/20 j 4 ctn
ia Th6ng
Th6ns ddc
NSdn hkns Nhd nu:6c
}c Vipt
Vi€t Nam)
tv

ry

Tinh trSn I qu6

(a) Ng qu6 han ttr I 81 ngdy ri
nghi
ngo
I
(b) No co cdu lai thdi han trA ;
ngdy theo thdi han ha no a
(c) Ng co'cAu lai thdi hpn trA r

lNo

(d)

l-"

n 360

o

IC

dq phdng
50%

l,An r

Jgc co

olAnt

rai di6r L (d) cr
gian tD 30 ngd
thu h6i ho5.c

u

(e) No phlii thu hdi theo k6t

lur n than
h4n thu hdi theo k6t lu{n th urh ha
chua tha h6i duo. c.

Nq

ct

kha ndng
mat vdn

(a) No quli hqn trOn 360 ngdy;
(b) No co r:6u lai thdi han trA n
trd 16n theo thdi h4n trd no
(c) Ng co oAu I4i thdi h4n rri nr
thdi hpn trA ng duoc co cAu
(d) Nq co cAu lai thdi han trA ur
chua bi qu6 lian ho[c d6 qul
(e) Khoal rq quy dinh tpi di6m
hdi duac trong thdi gian tr6r
quy€t dlnh thu h6i; hoic
i.f No. phrii thu hdi theo kilt ludr
han thu h6i theo k6t lufln tha
chua thu h6i dugc; hoiic
g) Nq cria.k:h6ch hdng Id t6 chLi
cdng b6 d4t vdo tinh trarrs ki
nh6nh ngdn hdng nu6c ngodi

lo?c
r

lAn dr

uqc c(

'Dn tb
ar ta.n
ran tn
han; b

(d) crlz
60 ng
thanh

Ihfiat
r

tin dr

im so6

bl pho

san.

In;'crng hqp m6t I li 4ch,hdng c6 nhidu
hcrn m6t kho r n(:y v
bi chuy6n sar 1'lhom ng rii ro cao hon
thi Np r hdnl
kh6
ro cao hon tuong ri
ndLo
ndo

;v6ir

(hi N1
Khi
Ngdn hdng th at n gia cho vay hop v6n kh6ng

I ii vdi
hdng
tang thgc
ti hign phr in lo4i ciic kho6n nq
gdm cl
lbao

nh6m
rh6m rrii ro cao ht )n giiia d6nh gi6
cria ngdn hdng

hodn

d,

lneo
lheo tDi6u 10, Kh rd n 3a cria Thdng tu
09, cric khoi
gJry€n^nh6m nq n nr .r da .fugc phAn
nsuvCn
loai tru6c khi c
Ai-eu
reu f.;t
Klgn sau:

>'
>

Khodn no- vd v
Khr

o cAp

mol

.

ng dr
cflu la

tin dpng kh6ng vi ph4m c quy (
tra n0 ldL phtr hop v6i n c dicl

vi6
Vi6c co cAu la rt hdi han
tin dqng;

Kh6ch hdng sri d gng v6n dring mpc dich;
Khdch hdng c6 p [uong 6n trii no- m6i khri
thi, ph

ho.

p

di€u ki6n kiph doanh;

I4

hnlg.Thuong mgi C6 phdn ViQt Nam
f,e6n
t nuyet minh.b6o crlo tdi chinh ricng ()uf
3
nim 2015 (ti6p rheo)

>

MAu B05a/TCTD
hdnh theo Th6ng ta stj 49/2014/I f_
rrN ngiry 3|/12/2014 c a Thijns
dtjc
Ngdn hdng Nhd nu6c ViQt-Nam)

NgAn hdng d6p ring dugc quy
dinh cria
vd cric gi6i hAn, ry IQ bao drim an todn
trong ho4t rlQng cria N5;dn hdng, bao gdm
)r da cua ngu6n von ngdn han du.oc su.
clro uiy r.unj rr,, Jii nru i,.ong rudrrg
jryrg
ho,p co cdu l4i khodn"ng,lgdn
j6

I

ff

lra,,

Ihar)h t(ttodn ng trung, ddi han.

kl,i
rr6n duoc rlip ri,ng, Ng6n
:i" diAu ki6n
cua
_, _ c-ic
-:_ khodn.cho_vay
val Kraen
khrich nang
hdng va
vd grU
gr:t

!l'

rru

),."",,v,,u

dd duo. c^ phan_loai hi6n tqi.

nlgul
ngu:

n6i vOi

rnOt

ki

va gr0 nguydn nh6m no. chi du.or:
thu.c hiQn 0l
c6 lri6u luc rhi hdnh ti.ngAy 20 thring
narn 2d
ndrn 201 5.

j

ff ilffiil"t
Theo.

gi6 tri vd gi6 tri kJrau trr)

Thdngtu

o,7s

banc
l.lcr va cno
gu
nang m6t v6n.

vay

4.5

dim b5o cluqc quy djnh trong

dg phdng chung tr ngay . I th6ng9 ndm

2015 ciing d ugc l4p vor
qi ngay:i rhring-a -z'm 20 J cua
cac khoiin ng tri,cdc khodn ti€n
r dung kh6c vd idc
7 tlugc phdn lgpi vdo nh6m no c6 khi

r

Chbng khotin kinh doanh

Chfng khorin kinh doanh ld chrlng
kho6n no- cl
j dfnh n6m git. t oog uOng

niua vd Ngdn hdng c6

Chring.kiorfur kinh doanh dugc ghi
ni6n ban ddu
0u'qc-gtlr nhan lren.nguy6n r6c
ftrdp hon gi0,a giri
tilvipc b6n chring knorin kinh doanl
d"Q." gh:
rreng.

eo giri
trdnr st

luj
ruc bdrg ri6n thu du,oc rrong rrro.i
Il:l

nnan vao"1."U
trdo ciio k6t qud hoat d6ng
kinh

nam
trdn

d-oarrir

doanh nghipp chrLa ni6m yt5rrri
thi tr
_9:1",",i1'l'fni9y
h.tone giao dich crla cric l.tgdn
.s"',i?
l]_:n,oal
lhi
trich lfp dg phdng rrii ro tleo Th6ng
tu 02
vdr

s6 4.4.

4.6

Ch 'ng khodn dfru tar sin sdng
,Chung

khorin. ddu

d0 bdn

tu s5n sdng d6 brin

b.ao e6rn c6c

r\gan nang ndm gir) v6.i muc dich
tlAu

mua vrio bdn
kho6n v6n,

:lle:iiii'd
N

tu,id sin

s

cg th6 ben b

iffi;rut

doanh nghipp nhen dau tu,th6ng qua
van b.in rhda
tril Ban T6ng Gi6rn d6c.

Clrring khorin vt5n du.gc ghi nhdn theo
eid s6c vAo
'""
gi6 g6c trong thoi giarr n6-rn gi0.ri6p

theE.-

dich vd lu6rj duo-c phrin anh theo

chi nh{n theo menh gid vdo r
9"u" nro.fyoc
(d6i v6i chrirrg khorin no rrA-lai sau)
Tr"
:ll,:Tl
cnu ng Khoan no tra

dich. Ldi du thu cua chrl,ng kho6n
nhan hu.6c.dhd phen bO (-Orii vOi

-"-

S.li1g

ldi fru,6c) dupc phrirr rinh rrdn ml

n ri6ng, PhAn chitlt

ki6u/ phu tr6i
15


NgAn,hAng Thu'crng m4i C6 phiin Vi6t
Nam
Thuyet ninh.b:io c6o tii chinh ri6ng
euf 3

nim 2015 (tiilp theo)

MAu B05a/TCTD
hitnh theo fh6ng tu sd 49/2014/TT_
ngdy 31,/12/2014 ct)n Thdng diic
Ngdn hdng Nhd na6c ViQt Nam)

VN

Id clrdnh lgcJr dm/ duoLrg giiia gi6 g6c
vd.i gi6 tri

tich truoc khi mua (n6u c6) hobc tri,
6r1h

tren m6t tei khodn ri6ng.

Jrone fh.orile rhdi gian n6rn

giD,

1_) ler:

..r

uen gorn nlenh giri c6ng (-r) Idi ddn
phdn b6 1n6u c6), cing du,trp phdn

nhir

chung kho6n

rheo,mQnh. giri.vd chitit ktr6u/ p-hs
trOl

(ieu cOj

vdo brio ciio k6t quri kinh doanh ri6ns
iheo ol
lai u6c tinh cria chr?ng khorin. 56 ridn'lai

nhen
-tiJt

c: 56 ti6n tai a6"
u
ddn tich sau thdi di6m m
d6n, S5 tidn l6i nhdn tru
cnqlg khoan theo phuong phrip tlLrdng thing
cho

Dinh kj,, chring kho6n sin sdlg d6 b6n

sg dugc

khA ndng gidin giri.

dusc Iflp dp phdng gidm gi6 khi g
Llffilli"
ofnn rheo quy dinh r4i Th6ng tu. s6 ZZtnOOStTi

t.

duqc.giri hi_l.hi trudng cria ciling khoiin,
cdc cl
gid
duoc
ghi
eiur
nhfln
..
vdo
bdo
crio
YIj,:olg
- : ti chilmg
'*''.:' thudn
Ldt/(tci)
khotin diiu nr,,

que

so cao holl gta thi trudng du.oc xdc
ong
trutmg Uqp kh6ne
kh6ng thd x6c dinh
'ng trudng
s6.khdng dugc trich ldp dp,phdng,
t dQng kinh doanh tr6n khodn muc

D6i v6-i,trrii^phi6u doanh nghiOp chua ni6m y6t
tr
thi truong giao dlch crja cric joanh
hich lflp dq phdng riri ro iheo ih6ng tu 02
vd
grao dlch lren

sd 4.4.

4.7

Trdi phiilu dfic bipt do VAMC phdt hdnh

glan

Ngin
hrii

4,8 Eiu tu vdo c6ng q, con
.. !a3 _tnoan dAu tu vdo c6c c6ng ry con duoc ghi
ri6ng gita.nidn dQ crja Ngan f,rang.
C-6 i
i1l
lt]rh
cdng
ty con duo. c ghi nnan Ii thu nhflp tr6n i6o
c6o

(Iugc
.

qud

phuong phrip giri g6c tr6n b6o cdc,
tu' lqi nhf{n sau thu6 cria cric
ctQng kinh doanh ri6ng.

ougc
thAr

16


mgi C6 ph6n Vift Nam
|,Sen^hilS.Thuong
rnuyer minh.bio crio tiri chinh riiing ()u1i
J
nlm 2015 (tii5p theo)

4.9 Dlu u'rtiii

Vu'.dng

MAu B05a/TCTD

(!)an hdnh theo Th6ng tu s6
4g/2014/TT_

hgn khric

Cric khodn d6u tu.khric drd hifn cric
khodn
quyen breu quy6r vdL ciic kht,riur
diu tu,theo hop

tu

v6n

vdLo ciic don
$6p
; hgp tac kinh doadh.
i

n vl kh6c du'6i
nhdn vdo b6o

gly4t
dQn61

iim gi6l6Lu ddi

E6i voi cdc khorin ddu ru.g6p vtin vdo
don vi

c6ng ty chua dang kj giao i
Ilt9ri ":" c0a^cric
.f"ung
niCrn ydr.lUeborn) vd cUne'ch-ua
91qu

du
dlq: I{p n6u t6 chfic kinh re;d hrgan
9f
il9l?
k6 hoach d? d*;; -r;;i"h;;;;;
j;"fi1

ilil

Th6ie^]!_r.6 22Btz\\glTT_BTCdo
Bo Tdi chinh
tu,s6.89/20t3|TT-.BTC c[a Et6 Tr.ii
chinh ban
r\noaD z urdu 5 Thdng 1u. s6 22g/2009/TT_)
gl:l v6n g6p thu,c"t6 cia ca" ben tqi r,j ct
l*h
vor ry rC Vcin ddu tu cia Ng6n hdng
so v6i rrine

4.10
4,

1

Cdc khodn phrii

0.I

Cdrc khodn no

l1l

cua crlc c6ng ty daT
giao th!
jlich ph6 bi6n r6n rhi n.u.dng, du; pidue
ng dqng dau tu bi.l6 (hir trudng h p
16 rhe6
.

loanh.trudc khi diu ru)

*"o fr,iolrf aa,,'",ia
1^!8!t, r tlang t2 nirn 2009,vd Th6ng
2U thang 6 niin 2013 sl,a dtii b6
sung
muc tricl) l6p du, phdng ld ch€nh
,r.neo'co,.
Klnh
,111t te Vd vcin.
von chri
chrl :so
:jo htu fh
hh;- ,/_\
rhscc co
^A nhdn (x)
"" re cda cdc b6nh0,u
gop ::
thuc
tai 16 chrj,c kinh rrj.

tha

phdi thu d"rqc ph6n loqi Id tai sdn

tin dung

cn
du

oy1c.{u,o'9
vd trich lQp dr
:ri ly nii ro

doi drrQc Ngdn hang rhlLc hien phdn
Iurir vA nich l6p va su dung du

jjil:l."fl.o

mtnh sA 4.4.
4.

10.2

Cac khodn

i:#:"

. NQ,

#i,

phdi thu khtic
phdi thu kh6c kh6ng duoc ph6n
ro4i ld

Cdc.ldroan no phai lhu khric du,oc
xem xet tl.ich
n"i" theo du ki6n t6n th6t c6 th6 xriy
thanh torin nhung t6 chri.c kinh
,

f:lT,ly

,e f"r-"a" ,frl,
rich. b6 tr6n, dang bi c6c co.quan
liyr,,:n
,11,
hoflc
dd ch61. chi phi dy.pt
a;""
bdo crio k€r quri hoat dQng

du'p
trong
luat

chi"t*',id"

",,c
kinidoanh

i6ng giiiu nit

Di5i v6i c6c khoin ng phai rhu qud
h4n thanh rorin,
Th6ng tu s6 228l2009/T-f_BTC
nhu,sau:

l{p dg phc)ng duo. c quy dinh tai
M!:c trich dV phdng

Ti

t nam

lu
Ttr
Tar ba n4m

du'o.. c ghi nhdn rheo gi6
kinh doanh ri6ng khi c6

t.10/: quy€u bi6u quy6t Id cac chung
:tren
^dui.i. lruong giao dich

9d:kl"{l*i9phdi fhu du,sc ph6n loq,rd frii sdn c6 r

li-1]

vi khric dudi ll%

trd l6n

30%
50%
70%
100%

I7


NgAn,hing Thu'ong nrgi C6 phAn vi€t Nam
I huyet minh-b6o crio tdi chinh rii)ng ()uy
3

nim 2015 (tiiip theo)

4.11

Chi phi trd

rrntc

vd chi ph{ chd

ph

n b6

Clri phj rrd,trudc bao gdm cric chi phi rra

Dang caD doi kd ro6n ri6ng giua ni6n
d6 vi
thoi gian c6c lo-i fch kinh lt5'iu,ong fLng
duoc tao
Titi sdn ed tllnh

Tdi sin c6 dinh duac thij hiCn rheo nguyen gi6

Nplyln gia rdi sdn c6 dinh

td toan b0 c6c chi
c6 dinh tinh d6n tirdi ditim tlu,a tdi sdn
d6 vAo r

chi phi rnua sfm, n6ng c6p vd dOi rnryi tdi
c0.drnlr; chi phi bao tri, sri,a ch0,a duo.c
hach t
ni6n d6 khi phrit sinh.
Cric

I(lti.tAi srin c6 dinh duoc bdn hay thanh ly,
rr1
klrodn lail16 phrit sinh do rhanh I! rdi san
ri6ng gita ni€n d6.
c6-c

4.13

Khdu hao

vri hao

mbn

9.r, h3g vd hao rndn cria trii sdn c6 dinh huu
0uong thtutg trong su6t thd.i gian sri dgng
u,oc tir
Nhri cria, vflt kii5n trric
Phuong ti6n vfln tii
M6y m6c thii5t bi
PhAn mem m6y vi tinh

4.14

5-40
8

3-10
'1

1

Thut hoqt ilQng
Cric khoan.ri6n" thu6 theo cdc lo,p tldng
thu6 hoal
klro6n mqc ,.Chi

TanC

ylo

phi hoqtt dong khdc,,

ri6ng giiia ni6n dQ tr.ong su6fthdi han
thue tei san.

4.15

Ghi nhQn thu nhgp vti chi

phi

T.t"

ldi vd chi phi ldi tfuqc ghi nhAn trong l
"ll?p
n10ij0
tren cd s6 du rhu. du chi. Ldi dp tf,u
C$a

nh6m.5 theo rhdng ru 02 vri Th6ng tu,
ll:lno?t?.dfl
dong kinh doanh ri6n11 gida ni€n d6.

-qua

11"""

dq:6 ,:j

L--d i c
ngoqi bans vd duqc ghi nhan
khi Ngen ha;g thpc nhirr.

hlql

rieng gifia ni6n dQ

Cric khoin phi dich vq vd hoa hdng
dugc hach to6n

4,16

Cdc nghipp v4 bdng

ngogit!

Theo hf rh6ng kt5 to6n cLtra Ng6n hdng.
r6t c6 cdc
toan theo.ng.uy6n rd. 'l-ai th&i ditim cu6i

e6i sang \.ND tr'eo

qriia

n

hj, tdi sriLn

ilil;;ileru;

l8


I

l

|,uu",lAl*.Tl"ong
rnuyel minh.beo

msi C6 phin ViQr Nam

cdo tAi chinh riiing
ndrn 2015 (ti6p theo)

euf

J

kh3ar
ngdy

fiu nh{p vd chi phi bing ngo4i t6 cria N
p}rir
sinh giao dlch. ChCni; I6ch qi, gir{

do c
duqc ghi nhdn vri *eo aoi t
jl] ,fl]r-l, Vto...hri-sd huu,' vri du,oc k6t chuy6n

tai thd,i di6m cutli nAn tdi chinh.
i3."F,

4.17

vlE_llg"e k!

Cdc khodn phrti

bd vd chi phi tr[ch rrwlc
l

Cric kho6n phdi hri vA chi phi
hich hu6c du,oc
h6a. vd dich vqr d6 nh6n du,oc
farg
ougc hoa don
cua nhdL cung r:dp hay chLra.

l.li: ffi
4.18

TiAn

'ng plrU thuQc vdo vi6c Ng6n hdng

116

nhgn

gfti crtn cdc t6 chftc tin dgng
khdc, crta

ff;"-l,:ilJf
4.19

nhfln lcho. s5.tiiln phdi hA hong
tu,ong tai li6n

lf $tr1,?:,*.*1J';fJ,:ifi11

Thud thu nhpp doanh nghipp

l

Thud thu nhQp hi6n hdnh

vd

rhuri phrii n6p cho nam hi6n
hdnh
ll16
rhu l6i ru (hodc ph6i nOp
.r,ol
lT.f'^T,qi:q:
thu6
c6 lri6u ru'"
"o-i
rh;;ifi!

Iii,:i"

"a",eaikZi

trubc tfugc- x6c.dinh bdng giri tri
oung mic thud suat vd cric luft

il'i

]lffl.hi1q chl itusc bir tnr cri*di sAn rhuij thu nh
:i:.ll].Ng1l hdng.c6 quydn hop phrip ctu,oc br) (rr.

hipn
ia tdi

llT''#"ii:16iffi ilffi ';Sl;;"Tii;"'#-,,,li$;ll

Thui! rhu nhQp hodn

tqi

ll,r,:llrtygn.,.ic"ng
.rlaf hodn l4i du,. c x6c dinh cho cric khod
gi0a

ni6n d6 gifi.a co sd tfnh thu6
lL,-K9
gi6
tri ghi sil cria cifng duort iiin oay
t cn b,io

"eo
thucre thu nlapp hotu
Thu6
,ar lpi
phai
ii trd dur
@i
ougc
:hrotft<
:ho
Tdi sdn
s
thu6 tthu nhQp hoEn
1
'I'licho
in lpilou'ol
du
Cl
ti
tri', gi6
gi61ri
g
t durloc khdu tl r) chuydn
cl en sa
m
ml
lsau{
a
dai thu6
oat

thu6 chrraa str dun
dung
g kh.
khi
:hi chio
140 Cl
t
tu
tu'ong
sC
nhtnl
nhtng
ng chdnh
cl
lI6ch
h duq
duqc
c kh6
kh6u
h6u trir,
l6) tinh
16
vd
Tdi sdn
sl tthu6 thu
tl nhA-p
nh6n hodn
noan
n tlI?i vri
vd tt

lap
lai
1

lech t?m
lQch
p cin
cri c6
cil

ch6rnh l€r
ch6nh
ng ch6nl
ngc

in

:hoAn 15
:hoilL;

6 lqi
6lq
ii

nh

)ac uu
)irc
I d,
ri tria dur

our

Ly lOp
lfpp bdng c6n
ldy
angp
no phdi
phdi tr6
trr vd

rhiu thu6.
chiu
tlhu6.

thdi
hdi duoc
dluqc khdu
k
rir. cric
cdc Ikhoin
muu
uu
ru6
16 oti
otii sri dr,rng
dung
d1
rastd
L s{i dung
dpng nniiv.

niv.
r dreo
theo thu-ii
thu6 s,,1t
ssuet
r

19


l
l

NgAn.hing Thu'ong mai C6 phin Vi6r
Nam
thuyet minh.brio crio riri chinh ri6ng
J
eqf
nim 2015 (titlp theo)
dU tirrh sd dp dung cho kj,.l.:d toriir
sdu tlrdng k
toan. dua trdn cdc mric thu6 sudr
vd lu6t rhuic6

4.20

dusc thu Il0' hay c6ng no- du,gc rhanh
lar :an
Qu tuc vao ngay k6t thric kj, kA rorin,

Phhn logi nq cho cdc cam kilt ngogi
bdng
Theo Th6ng tu

r bong

tu 09
09 cia NgAn
N
oiin b6oo l6nh, cnap
ch
n
c6 thd'i dllem tnuc
rc hi6n
ry tlinh taii Eidu 10
0 cria '

0l2

ph6n lo4i d6i
phAn
d6 v6i
nganl v6 dii
ngang
diduu ki6r
bdng) vtio
vdo c6
c6c: nh6r
dung, kh6ng tl:
:hpc I

phAn loai theot citc t

kh

trich lfp ddn phdngg rrli
: 'ul ro.
rr
oo rul ro tnhu sau:rNqd,
7 trq di
khd ndngt miit vtin dqa v

Nq nghi ngd vdM
v
kh6c.

4.21 Bi trir
Tdi sAn vd ng phAi trd tdi chinh duo,c
c6n trtr vd I
ni€n dQ chi khi Ng6n rrdng c6 quyAn
i\:l,c.ci11
nl']g
a, Uint'r thanh roan rdi sd"n va no- plrdi rrd
plral tra xay ra d6ng thdi.

4,22

Cdc c6ng cq phrii sinh

hang.
chuyil

mq

NgAn
hAng
phuc vp

licJon

hdi hi
.o hOi

va hofn d6i nhdrn tao diAu ki6n cho
khach
hodclcric rui ro thi truong kJrric. ddng rhoi

hang.

ao.ns kj,.han td cdc cam k6r
d6 mua ho{c

ajlt

t1o1g ru,ong

tai rheo mdt ri si
:X.-":9:1ac aa.e
,l:i
ld.-he"
;;b;;ffi
il"in'J"i

93.. I'n.p

ti

gid l4i, ch6ntr rQch
vi6c drinh
1ii'lli.du:ll
grd
h6i dor1i" t en ,;V6n .fr" .t,'fri",;'"i
ooann rretrg vdo cudi ndm tdi chinh.

il;

gii
i:fi

Cric hop d6ng ho6n d6i la cAc cam
k6t dti thanh to
dga tr€n ch6nh. lQch girt:a ciLc Iy
Sia duAc xac Ainh

ngdy trong tuo-ng lai
ti6n g6c danh nghia.
giri l4i dugc ghi vdo
k6t chuydn vdo b6o

d'oi.a,q. ii;h rt d6"h
siti;l;
tgch ry gi6 h6i doai,,trEn ,,V,
c6o k6t qu6 hoat d$ne kinh d;;;

ricng vdo cu6i

Klroll
muc ..Chdnh
".f:.1o1-u::g1:un

4.23

Lg'i fch crta nhdn viAn

4,23.1 Tro ctip nghi htn
NJr^6n.vi6n Ng4n hdng.

khi nghi Jru,u sO du,oc nhdn
j hucrng binh Xa h6i.
Ngdn hdng s6
,.l
,^.f-"^.::.C,:,
ruong
bdn hang thring crla ho. Ngodi

c

:?:1.ii?

cdp

1

nao Khac-

4.23.2 Tro cdp th6i vi€c
Theo Di€u48 Bd Lu6r Lao d6ng s5
l0/20 t2lOH13

;:l

-";:J':l

iili

;'

i

il

Jf fi [ J':;, I;T,:T,'.

T:J

higu


NgAnr.hing
I
]'huong mai C6 rrhAn Vii )t Nam
Thuyi5t
'6tminh.bdo crio tii chinh riiing eu
i3

ndm 2015
20
(ti6p rheo)

Igrygn th6i vigc. Tii,ngdy I thring I

n

vu( rn8
NHlfilI

n 2009,

?

ngay
Ngin

Th6n6 diic
Thdng

I

Vi€t Nam)

lq ong binh qurin thring

loan tro cdp th6i vi€c sd c6u cri
tht ro mfc luong
drem ngudi lao tf6ng th6i vi€c.

4 )1

MAu B05a/TCTD
BOSa/Tr

Ban hdnh theo Th6ng tu sd 49/2014/TT49/2014

qr riin

du,orc

tinh dd thanh
r

cia sdu thring grin nhdt rinh d6nr thdi

Trq c(ip thtit nshi\p

DTBXH

hu,6,

g d5n

1ndn2009

NgAn
rcrng, ti6n c6t g oonl

4.24

Ctic qu!

d4'trt bh

trich l%

rid:

luonl

J6ng cirng

hl

vdLo O

bupc

Ngr4n hdng thgc hi6n rrich l6p
cac quy dU tr0
47/2010/eYt2 vd Nghi dinh s6 s./:
Ol2AID-CP

cdc T6 chLi.c Tin dsng

\JAn

hang nhu sau:

Trich lhp hi 1g ndrl

J

vuy uu rru oo sung vOn di6u 16

5% loi nhu6 r sau ti ue

Qu! drl phdng tdi chinh

I )0% v5n didu

l0% lgi nhu m sau nue

2 ;% di6u t6

.........-.__--

Cdc

Ngl

qu! kh6c duoc rrich l{p theo nghi quy6t

:tj:#",i#,,Iu;rii"rl

vdLo

4.25

ri6u 16"Lr?,
theo llr,.".
cna

rrich rdp c6c qu! du

cria

trr

I ! HQi

n€

l trCn (

g

i du tdt da
tQ

c6 dot

trdn k6t r lu{ hoat tlQng kinh

Cdc
Tric khodn mqtc kh6ng cri
s6 du
C

I
tl
h

r
L

ciio
Th6n

)l vor

dy

;5

r0l

i

tit:

.n

drdng

21

NgAn hdng Thu'ong m4i C6 philn Vi6f Nam
Thuydt minh.brlo c6o rAi chinh ri6ng
euf
ndm 2015 (tiilp theo)

f

5.

Chring kho6n kinh doanh

Chting kho6n ng'
. Trdi phi6u chinh phri
. Tnii phi6u do c6c t6 chrlc tin dpng trong nu6c ph6t
Trdi phidu duqc chinh phi bdo ldni
T?!e.d!,
r rar plleu do cdc 16 chric kinh
16 trong nu6c phrit

Du phdng rLii

6.

r.o

chting kho6n kinh doanh _ dfi phdng

Cho vay kh6ch hirng

Cho,vay clc t6 chrlc kinh td vd cri nhdn trong

nu6c
Chi6t kliAu tin phl6u
Cdc khoan ka thay khrich hane
Cho vay bing v6n tdi1ro., iy th6c ddu tu,
cno vay d6i v6i cdc t6 chfc, cd nhiin nudc ngodi

Phdn tfch du no cho vay theo chAt lugng
nhu sau:

s0/09/2015

Tri$u \T'{D
Nh6rr I - Ng di ti6u chuAn
Nh6m 2 - No cdn chri
Nh6m 3 - Ng du6i ti6u chuAn
Nh6m 4 - Ng nghi ngd
Nhdm 5 - Nq c6 khA ndng mdr v6n

j

85.530.290
2.6',t3.611

526.360
432.615
1.543.807

90,706.683
PhAn tich du no. cho vay theo thdr gian
at6o han nhu sau:

30/09/2015
TriQu \t',lD

Ngin han
Trung h4n
Ddi han

28.089.62.0

39.199.782
23.4r7 .281
90.706.683

/


NgAn hAng Thuong m4i Cd phdn Vigt Nam
Thuy6r minh-b6o cdo tdi chinh ri6ng
euf 3
nim 2015 (ti6p theo)

7.

Dg phdng rrii ro cho vay klh6ch hirns

Du' phdng chung
Du phdng cp th6

657 ,143

441.4,31

1,

r.098.5|4,t

574.697
549.60s

r.r24.302

Bi6n d6ng du phdng chung cho vay kh6ch hdng
trong kj,

Giai tlo4n tit
ngiry l/ll20l4
tl6n ngAy
30/09/2014
TriQu
56 du dAu

k'

Du phdng trich ldp trong kj,
56 du cu6i kj'

VNp

Tripu \4\D

s14.697

386.2s4

82.4+6

125.584

6s7.143

Bi6n d6ng dg phdng cu rh6 cho vay kh6ch hdng
rrong kj,

Giai tlogn tir
ngdy

l/l/2014

tl6n ngiy
30/09/2014
S6 du dAu

TriQu VND

k'

Du phdng trich ldp trone ki,
Su dgng dU phdng trong

sti au cu6i

t
kt

s49.60s
1.239.3
(1.347 .s

441.431

TriQu

\t,lD

218.453
544.317
(3 16.080)


Leallale.Tt'"ong
r nuyer mlnh.bAo

crio

n5m 2015 (tii5p theo)

8.

m4i c6 phAn ViQr Nam

chinh ri6ng euf J

tii

Chri.ng kho6n tIAu

tu

t2.640.2s9

rrai phi6u do cic t6 chrlc kinh te i,"e

;;,i.';l*

nd"n

1

9.49L70.1
L568.73!?

47.764.773
Du phdng rrii ro chri'ng kho6n dAu trr
sin sang tf6 bdn

Clri'ng kho:in dAu ru giri d6n ngdy drto h4n
rar ptrreu dAc bier do VAMC ph6t
hdnh
.r
rru phong trAi phi6u dic bipt

(88.3 67)

(a)

Diu tu vio c6ng fy con

5,134.400

3.956.091

(623.Zt})

ri

s6h

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11. Ti6n grii vi vay c6c t6 chri.c tin dlgng kh6c
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14.926,

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