Ngan hang TMCP VIeT A Mftu s5: - B2ITCTD: d6iwYi BCTC(Ban lzimh theo thOng ttr sa 4912014nT-NHNN ngay 3111212014

BANG CANDOl KE ToAN RIENG LEQuy 3niim 2016

STT Chi tieu ThuyetS6 duo30/09/2016 . S6 duo3111212015minh

A Tiii sanI tu« m(it, vang bac, ad qui V.Ol 324,303 334,550II Ti€n gifi t(li NHNN V.02 132,501 506,561III tu« vang gfti t(li cdc TCTD khdc vii cho vay cdc TCTD V.03 5,973,418 4,579,6021 Ti6n, yan~ giri tai cac TCTD khac 5,688,081 4,295,0322 Cho yay cac TCTD khac 285,337 284,5703 Dir phong rui ro cho yay cac TCTD khac (*) - -IV Cluengkhodn kinh doanh V.04 36,158 104,2361 Ch(m~ khoan kinh doanh (1) 39,450 107,5282 Du phong giam gia clnrng khoan kinh doanh (*) (3,292) (3,292)V Cdc ctmg c{l tiii chlnh p/uii sinh va cdc tai san tai chinh kluu: V.05 - -VI Cho vay kluich liang V.06 26,224,570 20,039,7011 Cho yay khach hang 26,538,631 20,267,7122 Dtr phong rui ro cho yay khach hang (*) V06.2 (314,060) (228,011)VII HO(lt a{ing_mila n(1 V.07 59,329 38,9921 Mua no 59,329 38,9922 Dir phong rui ro hoat d9ng mua no (*) - -

VIII Clumg khodn aliu tlr V.08 13,489,640 11,056,4641 Chung khoan d~u tir sfu1sang d~ ban (2) 11,487,409 8,652,0372 Chirng khoan d~u nr gilt d~n ngay dao h\ln 2,437,452 2,699,9503 Dg phOng giam gia chUng khmln d~u tu (*) (435,221) (295,522)IX Gop" van, aliu tlr dai "'111 V.09 761,751 815,6531 f)~u tu yao cong ~ con 500,000 500,0002 V5n g6p li6n doanh - --3 f)~u tu yao cong ty lien ket - -4 f)~u tu dai h\ln khac 261,751 315,6535 Dg Ehong giam gia d~u tu dai h?n (*) - -X Tiii san ca din" 236,004 278,5421 Hi san c5 dinh hUu hinh V.10 117,382 134,527a Ngu~6n gia TSCf) 283,752 283,592b Hao mon TSCf) (*) (166,369) (149,065)2 Hi san c6 dinh thue tai chinh V.11 - -a Nguyen gia TSCf) - -b Hao mon TSCD (*) - -3 Hi san c6 dinh YO hinh V.12 118,622 144,015_a Nguyen gia TSCf) 202,885 223,542b Hao mon TSCD (*) (84,263) (79,528)XI Bat d{ing san aliu fir V.13 - ---a Nguyen gia BDSf)T - -b Hao mon BDSDT (*) - -

XII Tili san Co kltdc V.U 5,558,556 4,117,489I Cac khoan Ehai thu V.14.2 1,594,071 810,214

2-Cac khoan Hl.i,Ehi phai thu -- 3,574,972 2,933,3723 Hi san thu€ TNDN hoan I?i V22.1 - -

~ Hi san C6 khac V.14 389,513 373,902- Trong do: Lgi the thuO'ng m\li

-V.15 - -

5 Cac khoan dg phong rui ro cho cac tai san Co nQi bang khac (*) V.14.3 - -Tang tili san C6 ·52,796;232

.41,871,790

Dvt: trieu dang

B NO'nhat tra va van chii scYhnuI Cdckhoan nf/ Chinh phu va NHNN V.16 - -II tu« gUi va yay cae TCTD khdc V.17 17,633,000 12,865,3611 Ti~n gui ella cac TCTD khac 8,098,363 5,010,9202 Yay cac TCTD khac 9,534,637 7,854,440III Ti€ngUi cua kluich hanl! V.18 30,351,566 24,466,296IV Caecong c{ltai chinh phdi sinh va cdc khoiin nf/ tai chinh V.05 - -V VOntai tTf/,uj thdc dliu tu, cho vay TCTD chiu TuiTO V.19 42,567 26,135VI Pluu hanh gidy td co gitI V.20 - 8,477VII Cackhoa« n(J'khdc V.22 774,734 596,2181 Cac khoan Uii,phi phai tra 613,571 508,8882 Thu6 TNDN hoan lai phai tra V22.2 - -3 Cac khoan phai tra va cong no khac V.21 161,163 87,3304 Du phong nii TO khac (Du phong eho cong no tiem An va earn V.21 - -

k6t ngoai bang)Tang no' phai tra 48,801,866 37,962,487

VIII V6n va cdc quy V.23 3,994,365 3,909,3031 V6n ella TCTD 3,500,102 3,500,102a V6ndi~u l~ 3,499,990 3,499,990b V6n ddu tu XDCB 10 10c Thang du v6n c6 phdn 99 99d c6 phi6u quy (*) - -e C6 phi6u uu d1ii - -g V6nkhae 3 32 Quy ella TCTD 138,206 138,2063 Chenh l~ch tY gia h6i doai (3) (10,913) -4 Chenh 1~chdanh gia l~i tai san - -5 Lc;rinhu?n chua phan ph6i1 L6 luy k6(3) 366,969 270,994IX LVi ieh eua e6 donI!tlliiu s6 - -

IJ\,·{.' tAnstn(y'Dliiilra'v~'"aii'Cllii sCihii"U• ••••••••. ...

......' .... . 52,796,232 ,·:}\,;41,S'7J,790..

cAc cHi TIEU NGOAI BANG CAN DOl KEToANThuyet

sa duo30/09/2016 s6 duo31112/2015STT Chi tieu minh

I Bao lanh vay v6n - -II Cam kit I!iaodich h6i doai 1,097,450 470,6351 Cam k6t mua ngo~i t~ 877,960 470,6352 Cam k6t ban ngo~i t~ 219,490 -3 Cam ket giao dich hoan d6i - -4 Cam ket giao dich tuong lai - -III Cdc cam kit clIO vay khong huy ngang VIII.3 - -IV Cam kit trong nl!hifp V{lLC 46,444 23,096V Bao Lan"k"de 610,505 55,546VI Camkitkhdc - -

Le Thi Thao

K~ tOlill tnrO'llg

QUY3r.trv KE TU DAu NAM DEN

CHiTIEU CUOJ KY BAO cAo

NAMNAY NAMTRUOC NAMNAY NAMTRUOC

1-TIm nhap Uiiva cac khoan thu nhap nrona ur 785,925 595,201 2,365,613 1,705,129

2- Chi Ehi llii va cac chi Ehi tuang tu (573,109) (443,973) (1,666,888) (1,302,345)

1-THU Ni4P LAI THUAN 212,816 151,228 698,725 402,784

3- Thu nhap tir hoat d9ng dich vu 2,493 2,273 7,035 6,990

4- Chi phi hoat d9ng dich vu (5,177) (4,983) (13,719) (11,448)

II- LAI! LO THUAN TIT HO~ T DQNG DJCH Vl) (2,684) {2,710} (6,685) (4,458)

III- LAIILO THUAN TIT HO~T DQNG KINH DOANH NGO~I HOI (6,863) (5,949} (47,804) (7,514)

IV- LAIILO THUAN TIT MUA BAN CHUNG KHoAN KINH DOANH 629 2,176 26,149 5,361

V- LAIILO THUAN TITMUA BAN cHUNG KHoAN DAu TU (4,539) 1,025 (36,094) 35,525

5- Thu nh?P tir hoat d9ng khac 2,587 32,721 36,108 32,796

6- Chi phi hoat d9ng khac (487) (8,207) (21,801} (8,921)

VI- LAIILO THUAN TIT HO~T DONG KHAc 2,100 24,513 14,308 23,875

VII- THU Ni4P TIT GOP VON MUA CO PHA.N 8,415 2,920 9,405 4,451

VIII- cm PHi HO~T DQNG (130,057) (103,927) (355,384) (299,342)IX- LQl NHU~ THUAN TU HDKD TRtrOC cm PHI Dl) PHONGmnRO TiN Dl)NG 79,816 69,276 302,619 160,681

X- CHI PHi DV"PHONG Rill RO TiN Dl)NG {71,436} (39,035) (203,254) (89,178)

XI- TONG i.or NHU!N TRUOC THUE 8,380 30,241 99,365 71,503

7- Chi phi thu~ TNDN hi~n hanh (2,054' (5,529' (2,054 (5,529'

8- Chi phi thu~ TNDN holin lai - - - -XII- cm PHi THUE TNDN (2,054) (5,529) (2,054) (5,529)

XIII- LQI NHU!N SAU THUE 6,326 24,712 97,311 65,974

XIV- L(1I ICH CUA CO DONG THIEU soXV- LAI CO BAN TREN co PHIEU

Cl2ua~""Qy 10 thang 10 nom 2016

NGUOILAP KETOANTRUONG ..~)3 G GUM DOC

~ ~

..;. .~:;; NG&N H~NG . '. \

I :;i lH~OMGu" li~~.'* ,,'o VIET A ~.Le Thi Thao Ui Quang Trung ')- • ?"

"I/S' .- ~~//,j-4 rRlfNG-"\'

..} J _g 12

NGAN HANG TMCP VIST A MAD B03/TCTD

BAo cAo KETQuAHO~T DQNGKINHDOANHRIENG LitQuy 3 Nam 2016

£M- trieu d8ng

Ngan hang TMCP Vi~t A B04rrCTD(Ban hanh thea TT 49/2014rrT-NHNNNgay 31112/2014 cua Thong d5eNHNN)

BAo cAo LUlJ CHUYENTIENT~ RIENG LE(Theo phirong phap tnrc ti€p)

Quy 3Ndm 2016vt: trieu ong

ST Chi tieu Thuyet Nam nay Nam truceT Minh(1) (2) (3) (4\

Lu'U chuy~n ti~n tir hoat dQng kinh doanh1 Thu nh~p lai va cac khoan thu nhap nrong tu nhan duoc 1,724,014 2,041,6382 Chi phi lai va cac chi phi nrong nr da tra (*) _(1,562,185) _(1,617,930)3 Thu nh~p tir heat d{lng dich V1,l nhan duoc _(6,685)_ (19,133)

Chenh I~ch sa ti€n thuc thu/thuc chi nr heat d9ng kinh doanh (ngoai4 t~,vang bac, chirng khoan) (57,750) (13,141)5 Thu nh~p khac (102,897) (88,827)6 Ti€n thu cac khoan no da duoc xu Iy xoa, bu diE b~ng nguen rui ro - -7 Ti€n chi tra cho nhan vien va heat d{lng quan ly, cong V1,l (*) (332,674) _(410,581)8 Ti€n thu€ thu nh~p thuc n{lp_trong kY (*) _(2,054) (9,379)Luu chuy~n ti~n thu§n tir ho~t dQng kinh doanh truo'c nhfrng thay

,

dBi v~ tai san va van hru dQng "(340,232) (117,352)

Nhfrng thay d6i v€ tai sim ho~t d{lng9 (Tang)! Giam cac khoan ti€n, vang gui va cho vay cac TCTO khac _(_500,767) (284,570)10 (Tang)! Giam cac khoan vS kinh doanh chUng khoan (2,365,099) 140,062

(Tang)! Giam cac cong Cl,ltai chinh phai sinh va cac tai san titi chinh11 khac - -12 (Tang)! Giam cac khoan cho vay khach ha~g (6,291,256) (4,484,733)13 Giam ngu6n d\!'EMng d€ bu diE t6n thfit cac khoan - (88,684)14 (Tang)! Giam khac vS tai san ho:;tt d{lng (904,841) 649,943Nhfrng tliay dBi v~ ding nQ'ho~t dQng ',' --15 Tan~ (Giam) cac khoan n9' chinh Ehu va NHNN - (109,437)16 Tang! (Giam) cac khoan ti€n gui, tiSn yay cac t6 chuc tin dl,lng 4,767,639 1,228,860

Tang! (Giam) ti€n gui cua khach hang (bao g6m ca Kho b:;tcNha17 nu&c) 5,885,269 4,668,827

Tang! (Giam) pMt hanh gifiy tcyco gia (ngo:;ti trll' gifiy tcyco gia pMt18 hanh dugc tinh vaGho:;ttd9ng tai chinh) (8,477) 8,477

Tang! (Giam) van tai tr9', uy thac dftu to', cho vay rna TCTO chiu rui19 ro 16,432 13,703

Tang! (Giam) cac cong Cl,ltai chinh phai sinh va cac khoan n9' tfli20 chinh khac - 13,55221 Tan~ (Giam) khac v€ cong n9' ho:;tt d{lng 178,516 (8,393)22 Chi ttl cac quy cua TCTO (*) - -I LU'u chuy~n ti~n thu§n tiI' ho~t dQng kinh doanh 437,185 1,630,253

Luu ChUY~Dti~D tir ho~t dQng diu to' ,

1 Mua sk tai san ca dinh (*) 20,498 (72,860)2 TiSn thu tir thanh Iy, nhuqng ban TSCf) - 133,5193 TiSn chi tll' thanh Jy, nhuqng ban TSCf) (*) - -

•

4 Mua sim b~t dQng san d~u nr (*) - -5 TiSn thu tl:r ban, thanh ly b~t dQng san d~u nr - -6 TiSn chi ra do ban, thanh ly b~t dQng san d~u nr (*) - -

ty con, gop van lien doanh, lien k8t, va cac khoan diu nr did han7 khac) (*) 53,902 (55,275)

Ti8n thu d§.uhr, gop van VaG cac dan vi khac (Thu ban, thanh ly8 cong ty con, gop van lien doanh, lien k8t, cac khoan d~u nr did han - 81,089

TiSn thu c6 UrCva IQ'inhuan duoc chia tir cac khoan diu nr, gop v6n9 daih~ 9,405 62,606

U··· LU'u chuy~n ti~nthu.§ntir hoat clQng cl§u tU' 83,806 149,079

L1rtJ.cbuy~n ti~ntir ho~f clQng tai ehinh

1 Tang van c6 ph§.n tl:r gop van vaJho~c phat hanh c6 phi8u - 231,300

TiSn thu tir phat hanh gi!y to' c6 gia dai han co du diSu kien tinh VaG

2 van tu co va cac khoan van vay dai han khac - -TiSn chi thanh toan gi!y to' co gia dai han co du diSu kien tinh VaG

3 van t1,t co va cac khoan van vay dai h~ khac ( *) - -4 C6 Urc tra cho c6 dong, IQ'inhu~ da chia (*) (1,336) (69)

5 TiSn chi ra mua c6 phiSu ngan quy (*) - -6 TiSn thu duQ'cdo ban c6 phiSu ngan quy - -III LU'u ehuy~n ti~n thu§n tir ho~t clQng tai ehinh (1,336) 231,231

IV LU'Uehuy~n ti~n thu§n trong ky 519,655 2,010,563

V Ti~n va de khoan tU'O'DgclU'O'Dgti~n ~i thOi cli~m clAuky 5,136,143 3,125,580

VI BiSu ehinh 3nh hmmg eiia thay cl6i tY ghi (10,913) -VII Ti~n va de kho3n tU'O'DgclU'O'Dgti~n t~i thOi cli~m eu8i ky 5,644,885 5,136,143

K~ toan trtrong

UThi Thao La Quang Trung

NGAN HANG TMCP VI~T A M§uso: BOS/TDTD:dffivaiBCTC(Ban hanh.thea thong tu sa 4912014nT-NHNN ngily 3111212014)

THUYET MINH BAo cAo TAl CHiNH CHQN LQCQuy 3 Nam 2016

I. D~eDIEMHO~T DQNGellA TO entre TiN Dl)NG

1. Gi§y phep thanh l~p va boat dQng, thM han co ghi trioNgan hang thirong mai c6 phAn Vi~t A duoc thanh l~p thea Gi~y phep heat dQng s6 12/NH-GPngay 09 thang S nam 2003 do Ngan hang Nha mroc Vi~t Narn c~p trong thai han 99 nam k~ til'ngay 09 thang OSnam 2003.Gi~y chung nh~n dang ky kinh doanh IAndAu rna s6 410300 166S ngay 19 thang 6 nam 2003 doSa K€ hoach va DAu nr TP. H6 Chi Minh dp, dang ky thay d6i IAnthir 22 ngay 12 thang 11nam 2014 c6 rna s6 0302963695 do Sa K€ hoach va DAu nr TP. Ha NQi c~p.

2. Hinh thtrc SO' hfru van: C6 phAn

3. Thanh ph§n HQi dang Quan tr] (Ten, clnrc danh tung nguiri)

Ong Phuong Htru Vi~tOng Phan Van ToiOng ts Dic coOng Ngo T~n DUngBa Phuong Thanh Nhung

Chu tichPh6 CM tichUy vienUy vienPh6 CM tich

4. Thanh pbAn Ban Tang Ghim aBc (Ten, cbuc danh tung nguM)Gng Le Xuan VU Quy~n T6ng giam d6c'(b6 nhi~rn ngay OS/09/2016)Gng Nguy~n Van HaaGng Ph~rn LinhBa Nguy~n Thi Thu H~nh

Ph6 T6ng Ghirn d6cPh6 T6ng Giarn d6cPh6 T6ng Giarn d6c (rni~n nhi~rn ngay 08/03/2016)

5. Tr\l SO' cbinh: 34A-34B Ph6 Han Thuyen, Phucrng Ph~m £>lnhH6, Qu~n Hai Ba Trung,Thanh ph6 Ha NQi.

Cac Cbi nbanb:Chi nhanh TP.H6 Chi Minh 119-121 Nguy€n Cong Tr(r, Q.I, TP. HCMChi nhanh Da N~ng 33 Hung Vuang, Q. Hili Chau, TP. Da N~ngChi nhanh HQi An 567A Hai Ba Tnrng, CAm Ph6, TP HQi AnChi nhanh Quang Ngai 27 Phan £>lnh Phung, P.TrAn Hung D~o, TP. Quang NgaiChi nMnh Quy Nhan 273 TrAn Hung D~a, P.TrAn Hung D~o, TP Quy NhanChi nhanh D6ng Nai 12/3 D6ng Khai, P. Tan Hi~p, TP. Bien Hoa, D6ng NaiChi nMnh Blnh Duang 73A Hoang Hoa Tham, P.Hi~p Thanh, TX Thu DAu MQtChi nhanh ChQ' Lan 30SA - 307 H6ng Bang, P.11, Q.S, TP. HCMChi nhanh L~c Long Quan 343K L~c Long Quan, P.S, Q.l1, TP. HCMChi nMnh Tan Binh 31 Ly Thuo'ng Ki~t, P.7, Q. Tan Blnh, TP. HCMChi nMnh Sai Gon 229 Nguy~n £>lnh Chi€u, P.S, Q.3, TP. HCM

1

Chi nhanh ce ChiChi nhanh Ha NQiChi nhanh Cin ThoChi nhanh An GiangChi nhanh B~c LieuChi nhanh Buon Ma ThuQt

E>3,Ap Biu Tre 2, xii n.n An HQi, Huyen co Chi34 Han Thuyen, P. Pham Dlnh H6, Q. Hai Ba Tnrng, Ha NQi04 Phan Van Tri, P.An PM, Q.Ninh Kieu, TP.CAn Tho3111 TrAnHung Dao, P .MYLong, TP .Long Xuyen, An Giang134F/4 Duong 2318 Kh6m 2, P.7, TX B~c Lieu, Tinh B~c Lieu35 Quang Trung, P.Th6ng NhAt, TP.Buon Ma ThuQt, E>aklak

6. Cdng ty con: Cong ty TNHH mot thanh vien Quan ly no & khai thac tai san - NH Vi~t A ,thanh l~p thea gi~y phep hoat dQng sf>2764/QE>-NHNN va gi~y phep kinh doanh sf>0310540710 do So' K~ hoach va DAu tir TP. H6 Chf Minh dp ngay 27/12/2()10.

7 T ;I. r., b"" h" ." 1 554 ' .. ong so can Q, cong n an viem r. ngiror

II. KY ICE TOA.N, DON VI TIEN T:E:sit DVNG TRONG ICE TOA.N

1.Ky k~ toan

Nam tai chinh cua Ngan hang bit dAu illngay 01 thang 01 va k~t thuc ngay 31 thang 12 hangnam.2. Don vi ti~o t~ sir dung trong k~ toan

Dan vi ti€n t~ sir d\mg l~p Bao cao tili chfnh la d6ng Vi~t Nam (VND)

a. cHuAN Ml/c vA CHEDQ ICE ToAN AI> Dl)NG- Bao cao tuao thii cac chuAn m1}.'ck~ toao Vi~t Nam - VAS:

i. Quy~t dinh sf> 149/2001/QE>-BTC ngay 31/12/2001 v€ Ban Mnh va ap d\lng b6n chu~nmvc k~ toan Vi~t Nam (E>Qt1)ii. Quy~t dinh s6 165/2002/QE>-BTC ngay 31112/2002 v€ Ban hanh va ap d\lng sau chu~nmvc k~ toan Vi~t Nam (DQt 2)iii. Quy~t dinh s6 234/2003/QE>-BTC 30112/2003 v€ Ban Mnh va ap d\lng sau chu~ mvc k~tOM Vi~t Nam (Dqt 3)iv. Quy~t dinh s6 12/2005/QE>-BTC ngay 15/0212005 v€ Ban hanh va ap d\lng sau chu~n mvck~ toan Vi~t Nam (Dqt 4)v. Quy~t dinh sf> 100/2005/QE>-BTC ngay 28/12/2005 v€ Ban hanh va ap d\lng b6n chuAnmvc k~ toan Vi~t Nam (Dqt 5)

- Bao cao tuao thii ChuAn m1}.'ck~ toao quBc t~ s6 32 - Trinh bay cong C\l tai chfnh (lAS 32)va ChuAn mvc bao cao tili chfnh qu6c t~ sf>07 - Thuy~t minh cong C\ltai chfnh (IFRS 07)

Ch~ dQ va hinh thuc k~ toao ap d1}.ng:Ngan hfmg t6 ch(rc bQmay k~ to{m thea hlnh th(rc vira t~p trung vira pMn tan. Cong tac k~ toanthvc hi~n rieng bi~t cho HQi so', cac chi nMnh va phong giao dich, sau d6 t6ng hqp l~i toan nganhang.

Ngan hang ap d\lng Ch~ dQ k~ to8.n thf>ng nh~t ban hanh thea Quy~t dinh s6 479/2007/QD­NHNN ngay 29/04/2004, Quy~t dinh s6 80712005/QD-NHNN ngay 01/06/2005, Quy~t dinh sf>29/2006/QE>-NHNN,

IV. CHiNn SACH ICE ToAN Ap DVNG T~ NGAN HANG

2

-------- -------- ---------

Sau day la cac chinh sach k€ toan chu y€u duoc Ngan hang ap dung trong viec I~p bao cao taichinh:

1. U6'e tinh k~ toan

Viec I~p bao cao tai chinh tuan thu thea cac chuan mire k€ toan Viet Nam, h~ thong k€ toan VistNam va cac quy dinh hien hanh c6 lien quan ap dung cho cac t6 chtrc tin dung tai Vi~t Nam yeudu Ban T6ng Giam d6c phai co nhirng uoc tinh va gia dinh anh huang d8n s6 li~u bao cao v6cong no, tai san va viec trinh bay cac khoan cong no va tai san ti6m tang tai ngay k€t thuc niend¢ k€ toan cling nhir cac s6 li~u bao cao v6 doanh thu va chi phi trong su6t nam tai chinh. S6li~u pMt sinh thl,l'ctS c6 th€ khac vai d.c uac tinh, gia djnh d~t ra.

2. Ti~n va cae khoan tuO'ng duO'ng ti~n

Tren bao cao luu chuy€n ti6n t~, ti6n va cac khoan tuong duong ti6n bao g6m ti6n, ti6n girithanh to{m t~i Ngan hang Nha nuac, ti6n gU'ikhong ky h~n va c6 kY h~n t~i cac ngan hang khacc6 thai gian dao h~n khong qua 90 ngay k€ tu ngay gui.

Yang dugc danh gia l~i t~i ngay kSt thuc nien d¢ k€ toan va chenh l~ch do danh gia I~i dugc ghinh~n VaGbao cao k€t qua ho~t d¢ng kinh doanh.

3. Chung khoan kinh doanh

Chung khOlin kinh doanh la chung khoan ban dAu dugc mua va nfun gift cho m\lC dich kinhdoanh trong ng~n h~n thea quy€t djnh cua Ban T6ng Giam d6c.

_)/

Chung khOlin kinh doanh dugc ghi nh~n b~t dAu tu ngay mua khoan dAu tu chUng khoan vadugc xac djnh gia trj ban dAu thea gia mua va cac chi phi lien quan d€n giao dich mua. T~i cacky k€ toan tiSp theo, cac khoan dAu tu chung khoan dugc xac djnh thea nguyen gia tru cackhoan giam gia dau tu chung khoan.

DI,I'phOng giam gia dau tu chfrng khoan dugc I~p cho cac khoan dAu tu chUng khoan tl,l'do traod6i c6 gia tri ghi s6 cao han gia thj truang t~i ngay kSt thUc nien d¢ kS toano

Lai ho~c 16tu kinh doanh chung khoan dugc ghi nh~n VaGkSt qua ho~t d¢ng kinh doanh thea s6thuAn.

4. Chung khoan s~n sang d~ ban

Chung khoan s~n sang d€ ban la cac chung khoan dugc gift trong thai gian khong §n dinh truac,c6 th€ dugc ban d€ dap (rng nhu cAu thanh khoan ho~c d€ ung ph6 vai truang hgp thay d6i laisu§t, tY gia, ho~c gia tri chung khoan.Chu'ng khoan s~n sang d€ ban dtrgc ghi nh~n thea gia v6n. Sau d6, cac chung khoan nay dugcghi nh~n thea gia g6c trlr dl,l'phong giam gia ch(rng khoan. DI,I'phOng dugc I~p cho cac chungkhoan slin sang d€ ban dugc tl,l'do mua ban tren thj truo'ng va khi c6 Sl,l'suy giam gia trj cua cacchfrng khoan s~n sang d€ ban nay.

Lai ho~c 16tu chung khoan s~n sang d~ ban dugc ghi nh~n tren bao cao kSt qua ho~t d9ng kinhdoanh hgp nh§t thea s6 thuAn. Gia v6n cua chfrng khoan s~n sang d€ ban da ban trong nam dugcxac djnh thea phuO'ng phap binh quan gia quy6n.

5. Chung khoan gift d~n ngay dao h~n3

Chung khoan no gift dSn ngay dao han la cac chirng khoan co ky han c6 dinh va cac khoanthanh toan c6 dinh ho~c c6 thS xac dinh dU9'Cva Ban T6ng Giam d6c co y dinh va c6 kha nanggift dSnngay dao han.

Chirng khoan gift dSn ngay dao han ban dAudiroc ghi nhan thea gia thuc tS mua chirng khoan(gia g6c), Sau d6, cac clnrng khoan nay dircc ghi nh~n thea gia g6c trir dir phong giam giachirng khoan. Du phong duoc l~p khi co b~ng chirng cua su suy giam gia tri trong thai gian daicua cac chirng khoan nay ho~c trong tnrong h9'PNgan hang khong thS thu h6i diroc cac khoandAuillnay,

Thu nh~p liii ill chirng khoan gifr d€n ngay dao h?n dU9'Cghi nh~n tren bao cao kSt qua ho~tdQngkinh doanh tren C(f sa dll thu, Lai duQ'Chucmg truo-c khi Ngan hfmg n~m gifr dU9'Cghigiam trir VaGgia v6n t?i thai diSmmua.

6. Ole khoan eho vay khach hangCac khmin cho yay dUQ'cghi nh~n thea s6 nQ'g6c trir cac khoim nq da x6a va dl,!phong cackhoimphai thu kh6 doL

7. DAn tll vao eong ty eon

BAutu VaGcong ty con dU9'Ctrinh bay thea gia g6c, bao g6m cac chi phi lien quan d€n vi~c dAutu nay. T~i cac ngay bao cao ti€p theo, cac khoan dftutu VaGcong ty con duQ'cxac djnh thea giag6c tm cac khoan giam gia khoan dftutu.DI,!phong giam gia cac khoan dftu tu VaGcong ty conduQ'cI~p thea phftn 16 Ngan hang dl,!tfnh phai chju tu ho~t d¢ng cua cong ty con t?i ngay k€ttMc nien dQkStoano

8. Thn nh~p Uiiva ehi phi Iii

Ngan hang ghi nh~n thu nMp va chi phi lai yay thea co so' d6n tich, Thu ill lai duQ'cghi nh~ndl,!atren phuoog phap dl,!thu tru truang hQ'pkhoan yay d6 dUQ'cxem la kh6 doi. Nhung khoanyay dUQ'cxem la kho doi khi khong c6 Sl,!dam bao hQ'pIy v~ vi~c thu h6i mQtphftnv6n g6c hayHliclla khoan yay d6, Lai dl,!thu chua dU9'Ckhach hang thanh toan trong vong 10 ngay thi duqcxem nhu khoan yay kho doi trir khi Ban T6ng Giam d6c xac djnh ch~c ch~n thu h6i duQ'cnqg6c va lai yay, Khi mQtkhoan yay dU9'Cxem la kho doi, bat Cllkhoan ti6n lai nao illkhoan yaynay da duQ'ch?ch toan truo-cdo nhung chua thu dU9'CdUQ'ch?ch toan VaGchi phi.

9. Thn nh~p phi va hoa hAng

Phi va hoa h6ng bao g6m phi nh~n dU9'Ctir djch v\l thanh toan, djch v\l ngan quy, phi tir cackhoan bao lanh va cac djch V\lkhac, Phi tu cac khoan bao lanh dU9'Cghi nh~n theo phuo'ng phaptrich truac, Phi hoa h6ng nMn dU9'Ctu djch V\lthanh toan, djch V\lngan quy va cac djch V\lkhacdUQ'cghi nh~n khi th\l'cnh~n,

10. D1}'phong eae khoan phiii thn kh6 doiDIl phOngcac khoan phai thu kh6 doi cho cac khoan cho yay kho co kha nang thu h6i phu h9'Pvo-ica.cquy djnh clla QuySt djnh s6 493/2005/QD-NHNN ngay 22 thang 4 nam 2005 va thOngtu02 ngay 21/01/2013 do Ngan hang Nha nuo-cVi~t Nam ban hanh, Cac khoan dl,!phOngC\lth~dUQ'cghi nh~n cho tung khoan cho yay thea mQt tY I~ nhat djnh phu h9'P vO'iQuy€t djnh s6493/2005/QD-NHNN. DI,!phong chung cho cac khoan phai thu kh6 doi duQ'cNgan hang trichI~pthea tY l~ 0,75% tren gia trj thuftn cua cac khoan d6. Gia tri thuftn bao g6m gia trj cac khoancho yay (sau khi tru di cac khoan cho yay da dU9'CI~pdl,!phOng 100%) t~i ngay k€t thuc nien dQk€ toano

4

DI,I'phong cho cac khoan phai thu kh6 doi diroc hach to an VaGk€t qua heat d9ng kinh doanh, baog6m cac khoan no da x6a trong nam, thu tir cac khoan no kh6 doi da x6a trong cac nam tnroc vachi phi du phong nam nay.

11. Ta] san c3 ojnh hiru hinh va khdu hao

TeE san c5 dinh hiru hinh diroc trinh bay thea nguyen gia trir gia tri hao men liiy k8. Nguyen giatai san c6 dinh hfru hinh bao g6m gia mua va toan b9 cac chi phi khac lien quan tnrc tiSp dSnviec dua tai san VaGtrang thai s~n sang sli dung. Tai san c6 dinh httu hinh duoc khAu hao theaphirong phap dirong thang dua tren thai gian htru dung iroc tinh nhir sau:

Nha cira, v~t kien tnicMay moe thiSt b]Phuong tien v~n taiTai sim khac

20-503-254-103 -10

12. Tai sim c3 ojnh vo hinh va kh§u hao

Tai san c6 djnh vo hlnh th€ hi~n quy€n sir dl,mg dAt va phAn m€m may tinh va cac tai san vo hlnhkhac, duQ'c ghi nh~n thea nguyen gia trtr gia tri hao mon liiy k€.Quy~n sir d\mg d~t c6 thai h~n duQ'Ckh~u hao thea phuong phap duemg th~g phU hqp v6i gi~ychung nh~n quy~n sli d\mg dk Quy~n sir d\mg d~t vo thai h~n duQ'Cghi nh~n thea gia g5c vakhong tinh kh~u hao thea cac quy dinh hi~n hanh.

PhAn m€m may tinh duqc khAu hao thea phuong phap duong th~ng trong thai gian tir nam d8nbay nam. Tai san vo hinh khac duQ'c kh~u hao thea phuong pbap duemg th~ng trong thai giannam nam.

13. Chi phi xay dgng cO' ban dO'dang

~~ \-\1~G\,\~\'

\Tl~'1e'>--"1 IRLf~

Cac tai san dang trong qua trinh xay dl,Tngph\lc V\l m\lC dich san xuAt, cho thue, quan tri ho~ccho b~t ky m\lc dfch nao khac dUQ'cghi nh~n thea gia g5c. Chi phi nay bao g6m chi phi dich V\lva cac chi phi khac c6 lien quan phu hQ'pvai chinh sach kS toan cua Ngan hang. Vi~c tinh khAuhao cua cac tai san nay duQ'c ap d\lng gi5ng nhu v6i cac tai san khac, b~t dAu tir khi tai san a VaGtr~ng thai s~n sang sir d\lng.

14. BAu hr vao cong ty con

BAu tu VaGcong ty con duQ'c trinh bay thea gia g5c, bao g6m cac chi phi lien quan trt,rc tiSp d8ncac khoan dAu tu. T~i ngay bao cao tiSp theo, cae khoan d~u tu VaGcong ty con dll'Q'ctrinh baythea gia g5c tru di cac khoan giam gia d~u tu.

15. Oic cam k~t tai chinh ngoai bang can oBi k~ toan

Trong qua trinh ho~t d9ng kinh doanh, Ngan hang dli thvc hi~n cac nghi~p V\l cam kSt tai chinhngoai bang can d6i kS toan d€ gia h~n cac khoim ti€n glii, cam kSt dll'o'i hlnh thuc tin d\lng thuthuong m~i, cam kSt giao djch h5i doai, cac khoan bao lanh xuftt nh~p khAu. Cac giao djch nayduQ'c ghi nh~n VaGbao cao tlli chfnh khi duqc thl,Tchi~n hay cac khoim phi lien quan phat sinhho~c thu duQ'c.

16. Ngol,li t~.5

Cac nghiep vu phat sinh b~ng cac loai ngoai t~ diroc chuyen d6i thea tY gia tai ngay phat sinhnghiep vu. se dir cac tai san b~ng ti6n va cong no phai thu. phai tra co g6c ngoai t~ tai ngay k~tthuc nien dQk~ toan diroc chuyen d6i thea tY gia tai ngay nay, Tai thoi di6m cuoi narn, Nganhang dung tY gia do NHNN Vi~t Nam cong b6 d6 danh gia lai s6 dir cac tai san b~ng ti6n va congno phai thu, phai tra c6 g6c ngoai t~. Chenh lech tY gia phat sinh diroc hach toan VaGk~t quaheat dQngkinh doanh. Lai chenh lech tY gia chua thuc hien tai ngay k~t thuc nien dQk~ toankhong duQ'cdung d8 chia cho cac c6 dong.

17. Thue ho,t dQn~ " , " _Cac khoan thue rna ve ban cMt tat ca cac quyen 19'iva rui ro ve quyen se)'huu cac tai san vanthuQcvS ben cho thue duQ'ch~ch toan la thue ho~t dQng,Chi phi thue ho~t dQngdu9'c ghi nh~nvao k~t qua ho~t dQngkinh doanh khi pMt sinh trong su6t thc)'igian thue.

18. Cae khoan du phOngCac khoan dl,fphOngdugc ghi nMn khi Ngan hang co nghla V\ln9' hi~n t~i do k~t qua tir mQtSl,fki~n da xay ra, va Ngan hang co kha nang phai thanh toan nghla V\lnay. Cac khoan dl,fphongduQ'cxac dinh tren co sa uo'Ctinh cua Ban T6ng Giam d6c vS cac khoan chi phi can thi~t d~thanh toan nghla V\lnQ'nay t~i ngay k~t thuc nien dQk~ toano

19. Thu~Thu~thu nh~p doanh nghi~p th8 hi~nt6ng gia tri cua s6 thu~ phai tra hi~n t~i va s6 thu~ hoan l~i.s6 thu~ phai tra hi~n t~i dUQ'ctinh dl,fatren thu nMp chiu thu~ trong nam, Thu nMp chiu thu~khac v&ilQ'inhu~ thuAnduQ'ctrinh bay tren baa cao k~t qua ho~t dQngkinh doanh vi thu nh~pchiu thu€ khong baa g6m cac khoan thu nh~p hay chi phi tinh thu~ ho~c dUQ'ckhAutrir trong d.cnam khae (bao g6m ea 16mang sang, n~u co) va ngoai ra kh6ng baa g6m cae chi tieu kh6ng chiuthu~ho~e kh6ng duQ'ckhAutrir.

Thu~thu nh~p hoan l~i du9'c tinh tren d.c khoan chenh I~chgiua gia tri ghi s6 va co sa tinh thu~thu nh~p cua cac khoan m\lCtfli san ho~c cong n9' tren bao cao tai chinh va duQ'cghi nMn theaphuang pMp bang can d6i k~ tOlin.Thu~ thu nMp hoan I~ipMi tra phai duQ'cghi nh~n cho tfrtcitcac khoan chenh l~ch ~m thai con tai san thu~ thu nMp hoan I~i chi du9'c ghi nh~n khi ch~cch~nco du lQ'inhu~n tinh thu~ trong tuong lai d6 khAutrir cac khoan chenh l~ch t~m thoi

Thu~thu nh~p hoan l~i du9'c xac dinh thea thu~ sufrtdl,ftinh se ap d\lng cho nam tai san duQ'cthuh6i hay nQ'phai tra dUQ'cthanh toanoThu~ thu nh~p hoan l~i duQ'cghi nh~n VaGbao cao k~t quaho~t dQng kinh doanh va chi ghi VaGv6n chu sc)'huu khi khoan thu~ do c6 lien quan d~n cackhoan m\lc duQ'cghi th~ng vao v6n chu sO'huu.

Tai san thu~ thu nh~p hoan l~i va nQ'thu~ thu nMp hoan l~i phai tra du9'c bUtrir khi Ngan hangc6 quYSnhqp phap d6 bUtrir giua tai san thu~ thu nh~p hi~n hanh vO'ithu~ thu nh~p hi~n hanhphai nQPva khi eac tai san thu~ thu nMp hoan l~i va nQ'thu~ thu nh~p hoan I~iphai tra lien quant&ithu~ thu nMp doanh nghi~p dUQ'cquan ly bO'icung mQt C(J quan thu~ va Ngan hang c6 dl,fdinh thanh toan thu~ thu nMp hi~n hanh tren co sa thufin.

Vi~c xac dinh thu~ thu nh~p cua Ngan hang can ClrVaGcac quy dinh hi~n hanh vS thu~. Tuynhien, nhung quy dinh nay thay d6i thea tirng thc)'iky va vi~c xac dinh sau cung vS thu~ thu nh~pdoanh nghi~p tuy thuQcvao k~t qua kiSm tra cua co'quan thu~ co thAmquySn.

Cac 10~ithu~ khac dugc ap d\lng thea cac lu~tthu~ hi~nMnh ~i Vi~t Nam.

I. Thong tin b8 sung eho cae khoan mue trinh bay trong Bang Can d6i k~ tmin

6

1. Ti~n m~t, vang bac, oi quy:C l..kY Diu kyUOI

Ti~nm~t b&ngVND 193,281 182,457Ti~nm~t bang ngoai t~ 131,022 152,094

324,303 334,550

2. Ti~n giri tl}iNHNNC l..kY DAukyUOI

Ti~n gui thanh toan tai NHNN 132,501 506,561- B&ngVND 45,710 431,586- Bang ngoai t~ 86,791 74,975Ti~n giri khac

132,501 506,561

3. Ti~n giri tal TCTD khac va cho vay cac TCTD khacTi~n gfri t~i TCTD khac

Cu6i kY Diu kyTi~n gfri khOng ky han:-B&ngVND 1,820,614 416,008- Bang ngoai h6i 67,467 79,024

Ti~n giHco ky han: ,~

,?\-BingVND 3,800,000 3,800,000- Bing ngoai h6i ?\\~'~

5,688,081 4,295,032 ,

2Cho vay TCTD khac~- Bing VND c,·~

- Bing ngoai h6i 285,337 284,570 -r-

285,337 284,570

5,973,418 4,579,602

4. Chimg khoan kinh doanhC l..kY Diu kyUOI

Chung khoan nQ'- Chung khoan Chinh Phil, chinh quyen diaphuong- Ck do cac TCTD khac trong mroc phat hanh- CK do cac TCKT trong mroc phat hanh- Chung khoan NQ'nuoc ngoaiChung khoan vAn- CK V6n do cac TCTD khac phat hanh- CK V6n do cac TCKT trong nuoc phat banh 39,450 107,528- Chung khoan V6n nuac ngoai

7

Chung khoan kinh doanh khacD\l' phong giiim ghi CK kinh doanh (3,292) (3,292)

Trong do: - Du phong giam gia (3,292) (3,292)

- Du phong chung

- Dir phong cu th~

36,158 104,236

5. Cho yay khach hangCu8i ky DAu ky

Cho yay cac t6 chtrc kinh t8, ca nhan trongmroc 26,511,983 20,227,299Cho yay chiet khau thirong phieu va GTCG 7,046 18,987Cho thue tai chinhCac khoan tra thay khach hangCho yay b&ngv6n tai tro, uy thac d~u t11' 19,601 21,425Cho yay d6i voi cac t6 chirc, ca nhan mrocngoaiCho yay thea chi dinh cua Chinh phuNo cho yay d11'Q'ckhoanh va nc cho xir 19

26,538,631 20,267,712

Phan tich chAt hrQ'llg ng cho yay:Cu8i kY DAu kY

NQ'du tieu chuan 26,189,926 19,078,104NQ'c~n chu 9 36,122 730,827NQ'd11'aitieu chuan 3,957 9,736NQ'nghi ngo 14,682 71,960NQ'co kha nang mdt v6n 293,944 377,085

26,538,631 20,267,712

Phan tlch dtr ng theo thm gianCu8i kY DAu ky

NQ'ng~n han 5,966,220 5,235,773NQ'trung han 5,773,120 5,030,448NQ'dai han 14,799,290 10,001,491

26,538,631 20,267.712

Phan tlch du nQ'theo lo:;tihinh doanh nghi~pCu6i ky DAu ky

Doanh nghi~p nha nu6c 434Cong ty trach nhi~m hilu h~n 3,894,817 3,403,315Cong ty c6 ph§n 19,433,679 13,723,247Ca nhan va khach hang khac 3,210,135 3,140,716

8

26,538,631 20,267,712

Phan tfch theo nganh ngh~ nQ'yayCu6i ky DAu ky

Nang nghiep va lam nghiep 655,228 678,540Thirong mai, san xuat va ch€ bi€n 3,489,962 3,463,664Xay dung 6,149,871 5,310,061Kho bai, v~ tai va thong tin lien lac 972,852 974,977Ca nhan va cac nganh nghe khac 15,270,718 9,840,470

26,5382631 20,267,712

6, DBi YOi sl! thay d&i (t::ing/giiim) cua D1,l phOng rui ro tin dl].ng dBi YOi du nQ'cho yaykhach hang:

Ky nayS6 dir d~u kyDu phong rui ro trich l~p trong ky/(Hoim nh~p dirphong trong ky)Du phong giam do xu ly cac khoan no kh6 thuh6i bang nguon du phong

140,711 128,137

D1,l phong chung D1,lphong cl].th~

44,565 648

S6 dir cu6i ky 185,276 128,784

Ky trurrcS6 dir dAu kyDir phong rui ro trich l~p trong ky/(Hofm nMp duphong trong ky)Dir phong giam do xu ly cac khoan n9' kh6 thuh6i b~ng ngu6n d\l' phOng

'\105,282 83,505 .~

.5/:-; ';'

20,444 -55,383

S6 du cu6i ky 125,726 28,122

7. Ho~t oQngmua nQ'

Mua nqb~ngVNDMua nqb~ng ng<;>ait~Dll phong fLli fO

~u6i ky20,23239,097 38,992

59,329 38,992

8. ChUng khoan dAu tU'

8.1. ChUng khoan dAu til s~n sang d~ banChung khoan N(J'- CK chfnh phu, chfnh quyen dja phuong

C I.. In'rUOl ...,

1,628,470 1,008,166

9

8.2. Chirng khoan dAn ttr gift d~n ngay dao han (khfmg bao gAm TPDB VAMC):- CK chfnh phil, chinh quyen dja phuong- CK No do cac TCTD khac trong mroc phat

hanh- CK Nc do cac TCKT trong mroc phat hanh- CK No nuoc ngoaiD" phong Tili TO chung khodn giiCdin ngaytlao h{lnTrong d6: - Du phong giam gia

- Du phong chung- Du phong cu th6

- CK No do cac TCTD khac trong mroc phathanh

- CK No do cac TCKT trong mroc phat hanh- CK No' nmrc ngoai

Chung khodn Van- CK V6n do cac TCTD khac trong nuoc phat

hanh- CK V6n do cac TCKT trong mroc phat hanh- CK V6n mroc ngoaiD" phbng Tili TO chimg khodn san sang tli bdnTrong do: - Du phong giam gia

- Du phong chung- Dtr phong cu th6

8.3 Trai phi~n d~c bi~t do VAMC phat hanh:- Menh gia trai phieu d~c bi~t- Dg phong trai phi~u d~c bi~t

9. Gop vAn, diu ttr dai h~n

E>~uillvao cong ty conOic khofm d~u illvao cong ty lien doanhCac khoan dau tu vao cong ty lien k~tCac khoan dau illdai h~n khacDg phOng giam gia dau illdai h~n

9,727,817 7,512,748

131,122 131,122

41,832 41,832

11,445,577 8,610,205

o o

o o

o o

2,437,452 2,699,950393,389 253,691

2,044,063 2,446,259

13,489,640 11,056,464

Cn6i kY DAnky500,000 500,000

261,751 315,653

761,751 815,653

10

10. Tal san cBdjnh hiru hinh

Nha eU'a,v~t, May moe Phuong tienTSCD

ki~n true thi~t bi v~n tai, truy~nkhae Tang eQng

dftn

S8 duodh ky 134,527

_:_~_l!x..~E_g_~J_§_~f!.__ ________j_?-<~!1_ ________ll?-<l~_Q_____________1_?_~_§~ 7,254 28}_29~----------- Hao men TSCD (19,903) (90,040) (35,221_l 13,902) (149,066)

sa duoeuai ky 117,382

f--:~~_l!Xen_gia T~_g~__ _________83_,2~?.__ 135,919 57,247 6,794 283,7~~1--------------------- --------------- ,.-----i - Hao men TSCD (22,221) (100,366) (40,165) (3,618) 1166,3691

11. Tili san eB djnh vB hinh

Quy~n suodung Phh m~m may vi TSCDvo hinh Tang eQngdit tinh khae

sa duotJ§u ky 144,015

_ - Nguyen gia TSCD 123,326 94,525 5,691 223,542- Hao mon TSCD r-________Qj,46_?2 _(5,066} ~_?lli_

sa duocuai ky 118,622

r-:Jiguye~a TSCD ___I--'

102,668 94,525 5,691 202,885- Hao men TSCD (79,009) (5,254) 184,263)

12. Tai san co khacCuBi kY DAukY

1,012 11,7335,168,031 3,731,854

389,513 373,902

5,558,556 4,117,489

CuBi kY DAu kY

1. Chi phi xay dung CO' ban do dang2. Cac khoan phai thu3. DIJ phong rui ro eho tai san e6 khac4. Tai san e6 khac

13. Cac khoan nQ'chinh phf va NHNN

- VayNHNN- Ti~n gtri cua kho bac nha nuoc- Cac khoan no khac

14. Ti~n girl va vay cac TCTD khae

Ti~n giri ciia cac TCTD khacCuBi kY

11

Ti~n giri khong ky han- B~ngVND- B~ng ngoai h6i

1,810,363 320,920

Ti~n giri co kY han- B~ngVND- Bang ngoai h6i

6,288,000 4,690,000

8,098,363 5,010,920

Yay cac TCTD khac- B~ngVND 9,249,160 7,372,721- B~ngngoai h6i 285,477 481,719

9,534,637 7,854,440

17,633,000 12,865,361

15. Ti~n giii etia khach hangThuy~t minh theo l0=iliti~n giii:

CuBi ky DAu kyTi~n, yang giii khong ky han- Ti~n giri khong ky han b~ng VND 1,411,184 896,538- Ti~n giri khong kY han bang yang, ngoai t~ 48,615 27,916

Ti~n, yang giii co ky han- Ti~n giri co ky han bang VND 27,603,856 22,358,436- Ti~n gtri co ky han bang yang, ngoai t~ 948,809 930,116

Ti~n giii vBn chuyen dung 5 5

Ti~n giii Icy quy 339,096 253,284

30,351,566 24,466,296

16.V8n tii tro, tiy thac dAu tu, eho yay TCTD chju rtii ro

- V6n nh~n tai tro, uy thac dfiutu, cho yayb~ngVND

- V6n nh~n tai tro, uy thac dfiutu, cho yayb~ng yang, ngo~i t~

CuBi ky DAuky

42,567 26,135

42,567 26,135

17. Cae khoan nQ'khae

Cae khoan phai tra n¢i b¢CuBi ky32,510

DAUky19,191

12

Cac khoan phai tra ben ngoaiDI! phong rui ro khac- DI! phong d6i voi cac cam k€t dira ra- Du phong cho cac djch VI,! thanh toan- Dir phong rui ro khac (dir phong rui ro heatdQng, ... khong bao gam du phong khac dOivcitai san e6 nQi bang)

742,225 577,027

774,734 596,218

18. Tlnh hlnh thuc hj~n nghia V\l v6·jNSNN

SOdir dfrukYPMt sinh trong ky

SOdir euOikYChi tieu

s6 pha! nQp SOda nQQ_

1. Thu~GTGT (667) (4,873) (747) (4,793)2. Thu~TNDN 11,766 2,054 13,820 °3. Thu~ TNCN thuong xuyen 861 6,012 6,191 6824. Thu~ nha thfru 3 180 181 15. Thu~ khac 7 110 5 1136. Cac khoan phi, 1~ phi vacac khoan phai nQP khac ° 630 630 °Tang cQng 11,970 4,113 20,080 (3,997)

'GAiONG

VI:.0-­"1 "'n~

13

19. Van chi'! so' hfruBao cao tinh hinh thay d6i van chi'! so' htru

A sa dir dAu ky Tang trona ky Giam trona ky s6 dir cu6i ky

V5n g6pl V5n dieu 1~ 1 3,499,990 3,499,990r-' -------. -- ..._----_._- ..__ ....__ ._...-=-V5n dAutu XDCB 2 10 - 10r-.-------.-- r-.- ._._..- ---------------------- -------------------------

rI~~EB..9!Iv5!! ca~~ ..____ . 3 99 f-.----__:_ .._..._._---=--e-.-----.--.-99_ce phiSu guy \-.4 - .:- 1----------.:..._----_._--Chenh l~ch_dan..E..&!al~i TS__ 5 - -__:_ - ------------_--- ------------------Chenh l~ch ttg~_10i d~ai .._ .._._ 6 - ___ _1_55~135 _ _.__ ._..},5§7,047 __.__ (!.9~J}J._._---_.-Quy dAutu phat tri~n 7 0 - - 0.....--=-

,_Q.uydv phong tili chfnh 8 134,926 ------:.. 1----------- 134,926f-. --------Quy dV tru ba sung v5n diau 1~ 9 3,280 - - _____ ~1~Q_----------

_~ khac thuoc v5n chu sa hiiu 10 --_. f-.------ 1-.__ .__ ._- 1-----.--.-- ..-LQ'inhuan sau thuS chua phanph5i Hii/16lUy kS 11 270,994 98,116 2,142 366,969-------- ._.-LQ'iIch cua ca dong thiSu s5 12 - - - --V5n chu sa hiiu khac 13 3 - - 3_. -----_._-- --_._-------

Tang cQng 14 3,909,303 3,654,251 3,569,189 3,994,365

Thuy~t minh v~ cac cong cl} tai chinh plnrc hopCuBi Icy

349,999,047349,999,047

Diu Icy349,999,047349,999,047

- SB IU'Q'ngc8 phi~u dang IU1lhanh+C6 phieu ph6 thong+C6 phieu tru dai

* M~nh ghi c8 phi~u dang hru hanh 10.000 10.000

II. ThOng tin b8 sung cho cac khoan muc trinh bay trong Bao cao k~t qua hoat dong kinhdoanh20. Thu nh~p Iii va cac khoan thu nh~p tlfO'Ugtt}'

Thu nh~p lai ti~n giriThu nh~p lai cho yayThu Iai tir kinh doanh, dAutu chung khOlln n9':- Thu lai tir chung khOlln kinh doanh.- Thu lai tir chUng khoan d~u tuThu tir nghi~p V\l bao lanhThu khac tir ho~t d9ng tin d\mgThu nh~p lai tir nghi~p V\l mua ban n9'

Kynay80,958

1,612,044429,658

Ky tnrac10,659

1,049,126635,549

429,6585,556

237,397

635,5492,0127,783

2,365,613 1,705,129

14

21. Chi phi !iii va cac khoan chi phi nrong tl}'

Tn\ Hiiti6n giriTra Uiiti6n yayTra Uiiphat hanh gi~y to' c6 giaTra Hliti6n thue tai chinhChi phi heat dQng tin dung khac

Kynay Kytnrcrc1,388,004 997,915269,225 297,579

95 29

9,563 6,822

1,666,888 1,302,345

Thu nh~p illmua ban chtrng khoan kinh doanhChi phi v6 mua ban chirng khoan kinh doanhChi phi du phong rui ro chirng khoan kinh doanhHoan nMp du phong clurng khoan kinh doanh

22. Lai/iB thusn til hoat dQng mua ban chung khoan kinh doanhKy nay26,429

280

Ky truce2,647

37(2,751)

26,149 5,361

Thu nhap illmua ban chirng khoan dftu tuChi phi v6 mua ban chirng khoan dftu nrChi phi dir phong rui ro chirng khoan dftu tirHoan nhap du phong rui ro chtrng khoan dftu tu

23. Lai/iB thuftn til hoat dQng kinh doanh mua ban clnrng khoan dAu ttrKy nay

2,18038,275

, H~

A I ciKy truec

32,60984

(3,000)

-,.r---ING:---

(36,094) 35,525

24. Lail(L6) thu§n til" hOl;lt oQng kinh doanh khac

Thu tir ho~t dong kMcChi tu ho~t dong kMc

Kynay36,10821,801

Ky tnro'c32,7968,921

o14,308 23,875

25. Thu nh~p til gop v6n, mua cB phftn

CB tu-c nh~n dU'Q'ctrong ky til gop v6n, dAu tU'mua• ;l.

co phan- Tu chung khoan V6n kinh doanh (h!;tchtoan TK 14)- TiT chung khoan V6n dftu tu (h!;tchtoan tren TK 15)- TiT g6p v6n, d~u tu dai h?n (h?ch toan tren TK 34)Cac khofm thu nh~p khac

Kynay Ky trU'crc

9,405 4,451

9,405 4,451

26. Chi phi ho~t dQng

15

72,15322,71079,2064,566

1921,820

Ky trurrc504

169,075150,23714,1631,558

o58,73320,29454,9102,48332.85116,120

1. Chi n(lp thu~ va cac khoan phi, l~ phi2. Chi phi cho nhan vien

Trong do: - Chi luang va phu dp- Cac khoan chi dong gop thea luong- Chi trc cAp- Chi cong tac xa hQi

3. Chi vBtai sanTrong d6 khdu hao tai san c6 djnh4. Chi cho hoat dQngquan ly c6ng vu

Trong d6: - C6ng tac phi- Chi vBcac heat dQngdean th~ cua TCTD

5. Chi n(lp phi bao hiem, bao toan tiBngui khach hang6. Chi phi du phong (kh6ng tinh chi phi dir phong rui rotin dung n(li va ngoai bang; chi phi du phong giam giachirng khoan)7. Chi phi hoat dQngkhac

Kynay735

181,470160,93515,5221,139

o

oo

355,384 299,342

II. QuAN LY RiJI RO TAl CHiNH27. RiIi ro llii suAt

16

NGAN HANG TMCP VIeT A M~uso:B05/TDTD:dffivoiBCTC(Ban hanh theo thong tu s6 4912014ffT-NHNN ngay 3111212014)

Qui han KhOn_~chiu DEn1 thing Tir 1 dEn Tir 3 dEn Tir 6 din Til' 1 dEn " Tr!n 5 I' TAngcqng IT~i ngay 30 thang 09 Dam2016 . lal 3 thing 6 thing 12thing . ~.niirl!__ _~~ _j

==-----==:=:::-~~=: .. :~~=---~==VND--= -:=~~=yN~--'-----VND~=_~-':::::-~~~~---------------- ---~-!>--c----V!'D f~-+ VND :

~~t, Vim:_~Ad'_....2_ ~==-==---=--'~=~=----== ==== = --I __:==i - __ +=i-_"4,303 i-~~:~~~?~2'~==-==~==:~:;_;~~;~~~~~~_I __-:~ :~--;~I .-----.--..-.--:- ..- -.--..-.}.2.,.~_Q.-..t----------------------- ..-----.---- - -.- --- - _ -- -- - ..-· ..·- ..--· ·······-T···--·----·--..---·--r--·----~---------~~

1

'--c~~-ajng-~~-taTchfnhPh~rsi;;-h-v~cactai sin t~f-~hfnh"khic- _ _ _ I _I' - - I - I - - I - I~: ~~.~==---==-===--~~~-===--=!=~1;~~~;~:=hl4;:;9~=;,l_~~f__l:;;;:! __ ±~~~:l~~~;~=~~~~==t=_-=0-=:l=1-~_;~=2~T-~~:~;:1----~~':::::::I

1

~:: ::: ~;~~: ~~ __~~~_~Qn~~~~da~ j_ ---~ ~~_~oo;------------~+-----------.----~--.------------~- ---------·------~-f-·-------~t-----~-I-----5,:;:.~~:I,-----------------------..-------------------------- ..- ..~-.--.------ ..----.-~l~Jll~-~-------------, ---------..----..-....--......-----------.--·....--·--··..·--..-·..·-·..T···..----·-----l----- ..-----T - 1Ii·

Tang tili SilO I 348,704 9,488,639 11,464,257 9,857,248 10,219,415 2,130,638I 10,039,903I - I 53,548,805

NCf phai tra:

-----_- -------,_ --..-------~- ----------,--- - - - I..---- -- ...--------..-...-..-.-..---.-. .~---------+----------+------1---- ..---+-------

Cac khoan ng Ngan hang Nha nuac Vi~t NamI----r----------~-Tien gtli va vay ttl cac to chtlc tin dung khac

-run gtli cua khach hang

-Cac cong cu tai chinh phai sinh va cac khoan ng wi chlnh

khac

~6n wi_trg, uy thac dAutu t6 chuc tin dVng chiu rui ro

7~---~48~6~4~3~41---.-2~8~5~3~37~----~1~>7~35~---------r~1~7~63~3~~,0~O~0

4_.I__~5=,6=09~7,5=3~7+_-~6~,.4~2~8~21~2~---~1,~96~2~,5~83~----~5~O~3+_-=30~,,3~5=1~56~6

~ -----~-~--~--~---~--~-----~-----''-- .L- .__j_ ....:. _j__ - - - 42,567 42567 I

17

r-----------~-~-E --F--- --.-

: I

~----lPhat hanh giay to co gia _ _ _ - - ----------Cac khoan nq khac _ 774734 - - - -1---

~ 774,7341,- i--------

! Tang neyphai tra - 774,734 18,224,225 14,986,001 6,095,971 6,713,549 1,964,317 43,069 48,801,866II Mrrc chenh nh\lY cam vOi Iii suftt nQi bang 348,704 8.713 904 (6759,968) (5,128,753) 4123,445 (4582911) 8,075,585 (43069) 4746,938!! Loy k@chenh I~ch nh,y cam vOi Iii suAt 348704 9062609 2,302641 (2826112) 1,297,333 (3285,578) 4790,007 4.746938 -I

28. Riii ro tieD t~.

T,i ngay 30 thing 09 nam 2016 Dang Vi~t Nam Do laMy Euro Yang Ngotli t~khae TAng cQng

VND VND VND VND VND VND

18

Tang Ncrphai tra va v6n chu sir hfru 51,515,382 I 1,291,577 I 83 I I (10,810) I 52,796,232

29. Riii ro thanh khoan.

I Qua han dU'O'iTai ngay 30 thang 09 nlim 2015 3 (hangh:=..:UY====-. --VND-'-"-"

I Ti€n gui ~ Ngan hang NhAnuocVi~tNam------~.-------+-----------

Ti€n gui va cho vay cac t6 chirc tin dung khac _ChUng khoan kinh doanh -.-----.-.---1----- --- __ICac c6ng Cl,1 tili chinh phai sinh va cac tal santai chinh khac

Qua han tren I D~ 1 tha TirI dEn 3 T1r3 dEn 12 TO J nam din ~ T· 5 • T8ngcQngii ren nam3 thang en ng thang thang nm-.-._-----.- 1----_._-----------_._ .....--.- f--.----.-----

._ VND __ ~D_f-----.--.--.VND VND VND VND VND

--~------- -- -- -------_. -------~------ 3242Q}._ j----._--___:- - 3.~_ ..-

- 132501 - - - - 132,501-_.- 4188081 1000,000 78~,~~1___. - - 5)~Z1ill_

- 39,450 - - - 1---- - 39,450

- - - I-- - - - ----_.__._.. __.._~Q~,625...1_----_2.l,2.lJ2 1-___ ._~1?&______}_,_?J_~._9.1!LI_---l,93~,O14r--.H,274 669 26,538,§lL

- - :L___5_9,_329 - 59329---_.__ ....- ._------ ICho vay khach hang 4Q'Q7~_11----·---------_·_---_··_-_··_··_·__·_------Hoat d{ingmua no

19

--~---~----~T---------------~·~----------~- ----40 ~07-'----1,472,524.1 - 1~~~;-r--r--- f____ !},924,8~LChung khoan diu tu 131,122

Diu tu dai han -I - - --=- - - 761751 7611~_Lf---- -

Hi san c6 dinh va bat d¢ng san diu ur - - - 236,004 236004- =------_:_ r-

Hi san co khac - - 5558556 - - - - 5,558556

Tang tili san 40,079 308625 10264881 1044,783 6,213,840 20,273,050 15,403,547 53548,805

Nq pbai tra ,----.-- c--- I! Cac khoan no Ngan hang Nha mroc Vi~t Nam I . ---- - - - I - - !f- I - ----- ··1lTi~n giri va vay tlr cae t6 chue tin d\mg khac 1 - .__._..:.._f- M~0,76?_- _ _M3_1.721r _77l.TcL h'Z?.i.. _ - 17,633,0001

I Tien giri cua khaeh hang [_ _ 9803458 6547274 12037749 1962,583 503 __l.Q,_~51,566iI Ca~ .con,gcu t~i chinh phai sinh va cac khoan ------ -------- --=:l-:=_;:_f-- ' -'_ ---= ' ...2----- _ _ I! ng tal chinh khac - - - - ---.:--- --------------:-- ----------- ---------:--.-----------------+-----.------------\i-~E~:r~g, ilytliIc-d§Utu-{5- ci;ii;-iiil-d;j;i- - - .--------- ~- ----- --------- ~---------------~- --------- ---- _ -- _ -1 g_567 _ 42,567 I

[:::t:,:::::~~_===F_--~=-~~F~dI Tl b'·' I Ii ong no p ai tra _ _ 18998959 14,986,001 12809,519 1,964,317i 43,069 48,801,866

I Mu-c chenh tbanh khoan rong I 40,079 I 308,625 (8,734,078) (13,941,218) (6,595680) 18,308,7321 15,360,478 4,746,938

Le Thj Thao La Quang Trung

Ha N(Ji,ngay 10 thdng 10 nam 2016

Tang GhlIDD6cL~p bang

20