2.2 BAO CAO KIEM TOAN DOC LAP NIEN DO TAI CHINH NAM 2015 CUA ERNST AND YOUNG

Ernst 3 Youno Vietham

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28lh rbor, alex.o rlnaociatTorer tar:
2 UalTrie! Slreel, D'siri.t
Ho Chi Mlnh Cily, S.R.

+a4a3a2a 5252

+04I3624 5250

olVictnah

Buildinq a better
working world

S6 tham

chilu: 607526911 7910738-HN

BAo cAo KIEM ToAN ooc LAP
Kinh gU'i: C5c c6 d6ng
NgAn hang Thuong m?l C6 phAn

phlt tri6n Thanh ph6

H6 Cht Mtnh

Ch0n9 i6i.da ki6m toan b6o cao tai chinh hqp nhAr cUa Ngan hang Thuong mai C6 phrn ph6t
triAn
Thanh ph6 Hd Cht Minh (.Ngan hang.) va cal c6ng ty con- quqc tip ,Siv
nem 2016 va
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xe toan cac lo chuc fln dvng viet Nam, c6c quy dinh c0a Ngan hang Nha nudc viet Nam
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otnh phAp ry- c0-tien.q_uan len vec lap va vlnh bAy bao ceo tar chtnh hgp

nhlt va chiu k6cn nhiem v[
k€m soet noi b0 ma Ban T6ng Glem d6c Ngan hang xac dinh E cjn thidt d6 dam beo cho vi6c IaD va

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de i6n hanh ki6m loen theo cac ChuAn muc kgm toan Vjet Nam Cai cnujn mtrc
nay yeu cau
i6i trranlhd chuen mlrc vA cdc quy dinh vg dao d0c ngha nghigp. tAp k6 ho?ch va
-chunp
tnuc hren cuoc
kEm to6n de dat dugc su dam bao hqp ty va viec tieu bao cao iai chlnh hqp nh6t ct)a
Ngan h3ng va cac c6ng ty con c6 cdn sal s6t trong y6u tay XnOng
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Cbng vrec ki6m toan bao gdm thpc hien c6c thi tuc nham thu thAp c6c bing chung kiAm
toan vA cec
sd.lre'r,ve lhuyet mhh tren bao c6otai chtnh hqp-nh,l. Cec thi tuc kiem to6; duqc-tlre chon
dua tr6n
xel doan cua kiem lo6n vi6n._bao g6m d6nh gi6 nli ro c6 sais6t rong y6u konq b6o c6o taichJnh hoD
nnar c,o gran tan hoac nham En. Khtthuc hign danh gie cac dr ro ney, ki6m toan vien
da rem x6t kilm
soal nor b0 cia Ngan hang va clc cOng ty con tlen-quan d6n viec rbp ,a rrinf, Olv Uao cao
ta, cfrtnt
ngp nhat trung rhvc, hqp. ti n-ham lhiel ke c6c lhi tvc ki6m roSn phir hqp vri
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c0ng nhu
denh gre vrec trlnh bay t6ng thd bao c6o tai chhh hqp nh6t.

tin tudng rAng c6c bAng chrrng kdm to6n ma chUng t6i de thu thap duqc E dAy d0 ve thtch
hqp d6 lam co sd cho ), ki6n ki6m ro6n cia chung t6r.
Chun_q tdr


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Bulldlnq a better
worklng world

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cia

xtdm todn vt6n

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Theo ki6n cia ch0ng l6i, beo c6o tai chtnh hqp nh& da phen 6nh trung thuc va hqp ti, tren c6c khta
canh trong y6u, tlnh htnh Er chlnh hqp nhAt cia Ngan hang va cac c6ng t; con rai ngdi 3i rheng 12 narn
2015, cong nhu kdt qud ho?t dong kinh doanh hqp nhAt va flnh hinh tuu chuygn tidn te hqp nh6r cho
nam tai chlnh ket rhuc cUng ngay phr.i hqp voi c6c ChuAn muc k6 toan Viet Nam, H6 th6ng kd ioan dc td
chfc lln dvng Viet Nam, c6c quy dinh cia Ngan hang Nhe_nudc Viet Nam, va c6c qLry dinh ph6p t], c6
lien quan den vi6c Qp vA lrlnh bay b6o clo tai chlnh hqp nhet.

ty Tr6ch nhlCm HOU han Ernst & Young Viqt Nam

oai
Giam d6c
N OKHN ki€m to6n: 0452-2013-004-1

56 Gi y CN OKHN ki6m toin: 2105,2013-Oo4-l
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Thanh ph6 H0 cht Minh, Met Nam
Ngey 29 thang 4 nam 2016

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.


NgAn hdng TMCP Ph6t tri6nThAnh ph6 H6 Chl Minh
BANG CAN OOI KE TOAN HOP NHAT

EO2/TCTD-HN

Ei ngay 31 thAng 12 nem 2015

Thuyqt

rA

l\ghy 31 th6ng 12 Ngey 31 th4hg t2
ndm 2015
nAn 201 4

TnAu d'ng
hi6u d6os

SAN

Tlln m{t vl vang btc
Tlan 0H tfl Ngln hang Nhl nuoc VIlt Nrm
Tlln griltfl va cho v.y clc t6 chtic tln dVng
("TCID") khrc

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Chong kho6n klnh doanh
DU phdng rilrc qhong khoankinh doanh

tll.an tll

ph6l.tnh

1.172.10

818.918

f

2.712.38s

2,108.522

fl.994.220
6.779.815

5.318.025

18.834.e82
0.922.400
6.910.583

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(7.00r )

916.0!4

936.t76

922.956
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s36.975

8.1
8.2
8.1
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TiAn gui tgl c6c TCTD kh6c
Cho vay c5c TCTO kh6c
Ou phong rllro tgn gt i va cho vay
cdc TCTO th6q

Cac c6ng cV Ol chlnh

6

v.

chlnh khac

l0

39-044

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Cho v.y kh6ch hlng
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11

55.853.240
56.558.835
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11.375,s22
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5.489
8.690
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1,15.373

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14.1

14.2
14,4

c6p v6n, dlu tudal hfn
15.1

.ln c6 dlnh
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16.1

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16.2

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17

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228.538

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805.214
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286.386
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24.172.021
3.307.347
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249.632
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310.928
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7.651.409
1.916.536
23.636
1.423.639

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8.669.527
1.892 784

1.208.122

45.110

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106.485-935

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09.52,1.600


NgAn hdng TMCP Phdt tri6nThAnh ph6 Hd Chi Minh
EANG cAN oOr Ke ToAN Hqp NHAT (i6p theo)
lai ngAy 31 h6ng 12 nem 2015

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74.842.715

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2.822-663

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7.847.000

3.580.000

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Ng6n hAng TMCP Phet tri6n ThAnh ph6 Hd Chl Minh
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lai ngay 31 theng 12 nam 2015

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hing TMCP Phdt tri6n ThAnh ph6 Hd Chl Minh

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bi chhh k6t thic ngAy 31 thAng l2 nem 2015

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cho nAm

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25.761

42.13S

32
33

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80.461

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78.663
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19.571

17,024

600.039

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4,132.637

2.898.822

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t'en c6 phl6u (d6ng,c6 phldul

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7.922.4?8
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3.211.710

hoAt dong dich vV

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Nem 201 5
TdOu ddng

Trurng

Thanh ph6 Hd cht Minh, vier Nam
Ngay 29 thdng 4 nem 2016

Ong Pham Van Oeu
Girm ddc Taichinh