ÀÃÓÓËÃÀ

ÓÄÈÐÄËÀÃÛÍ ÒÀÉËÀÍ

1. ÒÓÇ-èéí ìýíä÷èëãýý

2. ÿéöýòãýõ çàõèðëûí ìýíä÷èëãýý

3. Óäèðäëàãûí áàã

4. Òºðèéí áàíêíû á¿òýö, çîõèîí áàéãóóëàëò

¯ÉË ÀÆÈËËÀÃÀÀÍÛ ÒÀÉËÀÍ

5. Ñàíõ¿¿ãèéí ¿ð ä¿í

6. 2011 îíû îíöëîõ ¿éë ÿâäëààñ

7. Á¿òýýãäýõ¿¿í, ¿éë÷èëãýý

8. Òºðèéí áàíêààð äýìæèí õýðýãæèæ áóé òºñºë,

õºòºëáºð¿¿ä

9. Ýðñäýëèéí óäèðäëàãà

10. Êàðòûí ¿éë àæèëëàãàà

11. Ìýäýýëýë òåõíîëîãè

12. Ñàëáàðûí óäèðäëàãà

/Íýãæ¿¿äèéí õàÿã, áàéðøèë/

13. Õ¿íèé íººöèéí óäèðäëàãà

14. Ãàäààä âàëþò, ¿íýò öààñíû àðèëæàà

15. Ãàäààä õàðèëöàà

16. Äîòîîä ¿éë àæèëëàãàà

ÀÓÄÈÒÛÍ ÒÀÉËÀÍ

1. Áàíêíû ìýäýýëýë

2. Ñàíõ¿¿ãèéí òàéëàíãèéí òàëààðõ ìýäýãäýë

3. Õàðààò áóñ Àóäèòîðûí ä¿ãíýëò

4. 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äóóñãàâàð

áîëñîí æèëèéí ñàíõ¿¿ãèéí òàéëàí

5. Îðëîãî, ¿ð ä¿íãèéí òàéëàí

6. ªì÷èéí ººð÷ëºëòèéí òàéëàí

7. ̺íãºí ã¿éëãýýíèé òàéëàí

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Óäèðäëàãûí òàéëàí

Ҫ˪ªËªÍ ÓÄÈÐÄÀÕǪÂ˪ËÈÉÍ ÄÀÐÃÛÍ

ÌÝÍÄ×ÈËÃÝÝÝðõýì õàðèëöàã÷, áèçíåñèéí ò¿íø¿¿ä, áàíêíû

àæèëòíóóä, õóâü íèéë¿¿ëýã÷äýý.

Òà á¿õýíäýý Òºðèéí áàíêíû 2011 îíû ¿éë àæèëëàãààíû îëîëò, àìæèëò, àæëûí ¿ð ä¿íã òàéëàãíàí ìýíä÷èëæ áàéãààäàà áàÿðòàé áàéíà.

Áàíê, ñàíõ¿¿ãèéí çàõ çýýëèéí òîãòâîðòîé áàéäëûã õàíãàõ, õàäãàëàìæ ýçýìøèã÷èéí ýðõ àøãèéã õàìãààëàõ çîðèëãîîð Ìîíãîë Óëñûí Çàñãèéí ãàçðûí øèéäâýðýýð Òºðèéí áàíê 2009 îíû 11 ñàðä ¿¿ñãýí áàéãóóëàãäàí ¿éë àæèëëàãàà ÿâóóëæ ýõýëñýíýýñ õîéø äàðóé õî¸ð æèëèéí õóãàöàà àðä õîöîðñîí áàéíà.

ªíãºðñºí õóãàöààíä áèä Åâðîïûí Ñýðãýýí Áîñãîëò Õºãæëèéí áàíêíû äýìæëýãòýéãýýð Òºðèéí áàíêû ÿéöýòãýõ óäèðäëàãàä îëîí óëñûí òóðøëàãà á¿õèé ìåíåæìåíòèéí áàãèéã òîäîðõîé õóãàöààíä àæèëëóóëàí, á¿òýö çîõèîí áàéãóóëàëò, õÿíàëòûí òîãòîëöîîã îíîâ÷òîé áîëãîæ, áàíêíû ïðîãðàì õàíãàìæèéã øèíý÷ëýí, õàðèëöàã÷äûí ýðýëò õýðýãöýýíä íèéöñýí á¿òýýãäýõ¿¿í ¿éë÷èëãýýã çàõ çýýëä íýâòð¿¿ëýí àæèëëàâ.

Òºðèéí áàíê íü áàíê, ñàíõ¿¿ãèéí çàõ çýýëä òîäîðõîé áàéð ñóóðèéã ýçýëæ 2010 îíä 1,6 òýðáóì òºãðºãèéí àøèãòàé àæèëëàæ áàéñàí áîë 2011 îíä áàíêíû àêòèâûí õýìæýý ºìíºõ îíîîñ 29 õóâèàð ºñ÷, 4,4 òýðáóì òºãðºãèéí öýâýð àøèãòàé àæèëëàñàí áàéíà.

Áàíêíû ýíýõ¿¿ àìæèëò íü õóâü íèéë¿¿ëýã÷, õàðèëöàã÷, õàäãàëàìæ ýçýìøèã÷, áèçíåñèéí ò¿íø¿¿ä, áàíêíû íèéò àæèëëàãñàäûí õàìòûí àæèëëàãààíû ¿ð ä¿í þì. Öààøèä áèäíèé õàìòûí àæèëëàãàà óëàì ºðãºæèí òýëæ, Ìîíãîë óëñûí áàíê, ñàíõ¿¿ãèéí çàõ çýýëèéí òîãòâîðòîé áàéäàë, õºãæèë äýâøèëä õóâü íýìðýý îðóóëíà ãýäýãò èòãýëòýé áàéíà.

Áèäíèé èðýýä¿é çºâõºí õàðèëöàí àøèãòàé õàìòûí àæèëëàãààãààð òîäîðõîéëîãäîõã¿é áºãººä áàíê íèéãìèéí ºìíº õ¿ëýýõ õàðèóöëàãàà óõàìñàðëàí Ìîíãîë Óëñûí Çàñãèéí Ãàçðààñ áàðèìòàëæ áàéãàà áîäëîãî, çîðèëòûã ò¿ìýí îëîíä õ¿ðãýæ àæèëëàõ ã¿¿ð áàíê áàéæ àæèëëàõ áîëíî. Ýíý àãóóëãûí õ¿ðýýíä Çàñãèéí Ãàçðààñ õýðýãæ¿¿ëæ ýõëýýä áóé “Çóóí ìÿíãàí àéë” îðîí ñóóöíû ñàíõ¿¿æèëòûí õºòºëáºðèéã Òºðèéí áàíê àìæèëòòàé õýðýãæ¿¿ëæ ýõëýýä áàéíà.

Ýíýõ¿¿ îëîí òàëò õàìòûí àæèëëàãààíä òàëàðõàæ áàéãààãàà èëýðõèéëýõèéí ÿëäàìä òà á¿õíèé öààøäûí àæèë, áèçíåñèéí ¿éë àæèëëàãàà òàíü äýãæèí äýâøèõèéí ºëçèéòýé åðººëèéã ºðãºí äýâø¿¿ëüå.

Õ¿íäýòãýñýí,

Ò.Î×ÈÐÕ¯¯Òºëººëºí óäèðäàõ çºâëºëèéí äàðãà

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Óäèðäëàãûí òàéëàí

ÌÝÍÄ×ÈËÃÝÝïÉÖÝÒÃÝÕ ÇÀÕÈÐËÛÍ

Òºðèéí áàíêíû íèéò àêòèâ 2011 îíû æèëèéí ýöýñò 231,6 òýðáóì òºãðºãò õ¿ð÷, ºìíºõ îíòîé õàðüöóóëàõàä 29 õóâèàð, òàòàí òºâëºð¿¿ëñýí õºðºí㺠198,9 òýðáóì òºãðºã áóþó 31 õóâèàð õóâèàð, íèéò çýýëèéí áàãö 102,1 òýðáóì òºãðºãò õ¿ð÷ 62,7 õóâèàð òóñ òóñ ºñ÷, 4,4 òýðáóì òºãðºãèéí àøèãòàé àæèëëàëàà.

Õ¿íäýòãýñýí,

Æ.ÎÒÃÎÍÁÈËÝà ÿéöýòãýõ çàõèðàë

Ýðõýì õàðèëöàã÷èä, áèçíåñèéí ò¿íø¿¿ä òà á¿õýíä Òºðèéí áàíêíû 2011 îíû áèçíåñèéí ¿éë àæèëëàãààíûõàà ¿ð ä¿íã òàéëàãíàæ áóéäàà áàÿðòàé áàéíà.

Òºðèéí áàíê íü ¿¿ñýí áàéãóóëàãäñàíààñ õîéø Áàíêíû ñàëáàðûí ãîë ¿ç¿¿ëýëò áîëîõ Òºâ áàíêíààñ òîãòîîñîí çîõèñòîé õàðüöààíû øàëãóóð ¿ç¿¿ëýëò¿¿äèéã òîãòìîë õàíãàí àæèëëàæ áàéãàà áºãººä ýðñäýëèéí óäèðäëàãûí áîäëîãûã ñàéæðóóëàí àæèëëàñíû ¿ð ä¿íä 2011 îíû ýöýñò íèéò àêòèâò ýçëýõ ÷àíàðã¿é çýýëèéí õýìæýýã 0,6 õóâüä õ¿ðãýæ Ìîíãîëûí àðèëæààíû áàíêóóäààñ õàìãèéí ýðñäýë áàãàòàé áàíê áîëæ ÷àäñàí þì.

Òàéëàíò îíä Òºðèéí áàíêíû íèéò àêòèâ 231,6 òýðáóì òºãðºãò õ¿ð÷, ºìíºõ îíòîé õàðüöóóëàõàä 29 õóâèàð, òàòàí òºâëºð¿¿ëñýí õºðºí㺠198,9 òýðáóì òºãðºã áóþó 31 õóâèàð, íèéò çýýëèéí áàãö 102,1 òýðáóì òºãðºãò õ¿ð÷ 62,7 õóâèàð òóñ òóñ ºñ÷, 4.5 òýðáóì òºãðºãèéí àøèãòàé àæèëëàëàà.

Áàíê íü òàéëàíò îíä ýíýõ¿¿ àøèã îðëîãûí ºñºëòººñ ãàäíà ¿éë àæèëëàãààíû îëîí ÷èãëýëýýð ºñ÷ áóé áàéð ñóóðèà õàäãàëæ èðñýí áà õàðèëöàã÷äàä õ¿ðãýõ ¿éë÷èëãýýíèéõýý áîëîìæèéã ñàéæðóóëàõ, ¿éë àæèëëàãààãàà èë¿¿ ¿ð ä¿íòýé áîëãîõîä ÷èãëýæ àæèëëàëàà.

2011 îíû ýöñèéí áàéäëààð Òºðèéí áàíê íü 330 àæèëëàãñàä, 34 ñàëáàð, íýãæýýð äàìæóóëàí 100 000 ãàðóé õàðèëöàã÷äàä áàíêíû á¿õ òºðëèéí á¿òýýãäýõ¿¿í, ¿éë÷èëãýýã ýðñäýëã¿é, ò¿ðãýí øóóðõàé õ¿ðãýæ áàéíà. Áàíêíû ñàíàë áîëãîæ áóé á¿òýýãäýõ¿¿í ¿éë÷èëãýý íü èðãýä áîëîí áèçíåñ ýðõëýã÷ òóñ á¿ðèéí õýðýãöýý, øààðäëàãàä íèéöñýí, îëîí óëñûí æèøèãò õ¿ðýõ¿éö áºãººä îð÷èí ¿åèéí òåõíèê òåõíîëîãèä ñóóðèëñàí õàäãàëàìæ, çýýëèéí á¿òýýãäýõ¿¿í ¿éë÷èëãýý, äîòîîäûí áîëîí ãàäààäûí ìºíãºí ãóéâóóëãûí ¿éë÷èëãýý çýðýã áàíêíû ¿íäñýí á¿òýýãäýõ¿¿íýýñ ãàäíà ìåññåæ áàíê, èíòåðíýò áàíê, ìîáàéë áàíê, óõààëàã êàðò çýðýã øèíý á¿òýýãäýõ¿¿í ¿éë÷èëãýýã çàõ çýýëä íýâòð¿¿ëëýý.

ªíãºðñºí õóãàöààíä Ãðýéï Ñèòè Ìîíãîë êîìïàíèòàé õàìòðàí îëîí óëñûí æèøèãò íèéöñýí îð÷èí ¿åèéí áàíêíû ïðîãðàì áîëîõ Grape bank ñèñòåìä àìæèëòòàé øèëæñýí áºãººä íóóöëàë àþóëã¿é áàéäëûã õàíãàõ çîðèëãîîð SSL, VASCO ñåðòèôèêàòûã íýâòð¿¿ëýí àæèëëàëàà. ̺í áàíê õîîðîíäûí òºëáºð òîîöîîíû øóóðõàé áàéäëûã õàíãàõ ¿¿äíýýñ áàãà ä¿íòýé ã¿éëãýýíèé ISO 8583 ñòàíäàðòûã íýâòð¿¿ëñýí Ìîíãîë Óëñûí àíõíû áàíê áîëñîí áèëýý.

Ýäèéí çàñãèéí ºñºëòèéã äàãààä áèçíåñèéí øèíý áîëîìæóóä áèé áîëîõûí õèðýýð ñàíõ¿¿ãèéí øèíý á¿òýýãäýõ¿¿í ¿éë÷èëãýýã íýâòð¿¿ëýõ õýðýãöýý ãàð÷ áàéíà. Ýíýõ¿¿ ýðýëò õýðýãöýýã õàíãàí àæèëëàõ, õàðèëöàã÷äàä á¿òýýãäýõ¿¿í ¿éë÷èëãýýã òàñðàëòã¿é õ¿ðãýõ çîðèëãîîð Òºðèéí áàíê íü èðýõ îíä îð÷èí ¿åèéí òåõíèê òåõíîëîãè, ïðîãðàì õàíãàìæèéí øèíý÷ëýëèéã á¿ðýí õèéæ äóóñãàõààð çîðèí àæèëëàæ áàéãààã äóóëãàõàä òààòàé áàéíà.

Ìîíãîëûí àðèëæààíû áàíêóóäûí áîëîí õàðèëöàã÷äûí äóíä õàìãèéí ýðñäýëã¿é, íàéäâàðòàé áàíê ãýñýí áàòòàé áàéð ñóóðü, èòãýëöëèéí ¿ð ä¿íä áèé áîëñîí õàðèëöààíäàà ¿íäýñëýí Òºðèéí áàíê íü ñàíõ¿¿ãèéí á¿õ òºðëèéí ¿éë÷èëãýýã ýðñäýëã¿é õ¿ðãýí àæèëëàõààñ ãàäíà æèæèã, äóíä áèçíåñ ýðõëýã÷èä, õóâèéí õýâøëèéíõýíä ÷èãëýñýí òºñºë õºòºëáºð¿¿ä áîëîí Ìîíãîë Óëñûí Çàñãèéí Ãàçðààñ õýðýãæ¿¿ëæ áóé “100 000 àéëûí îðîí ñóóöíû çýýëèéí õºòºëáºð”-èéã õýðýãæ¿¿ëýí àæèëëàõààð òºëºâ뺺ä áàéíà.

Áèäíèé àìæèëòûí ãîë õ¿÷èí ç¿éë íü ýíý õóãàöààíä áèäýíä èòãýë íàéäâàð õ¿ëýýëãýæ, õàìòðàí àæèëëàæ áàéãàà õàðèëöàã÷èä áºãººä òà á¿õýíä Òºðèéí áàíêíû íèéò õàìò îëíû ºìíººñ ã¿í òàëàðõàë èëýðõèéëüå. Áèä õàðèëöàã÷ òà á¿õíèéõýý äýìæëýãòýéãýýð Ìîíãîë Óëñûí ýäèéí çàñãèéí õºãæèëä áîäèòîé õóâü íýìýð îðóóëíà ãýäýãòýý èòãýë ä¿¿ðýí áàéíà.

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Á.ÃàíáîëäÒýðã¿¿í äýä çàõèðàë

Óäèðäëàãûí òàéëàí

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Í.ÀÐÈÓÍÀÀÒàìãûí õýëòýñ

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Á.ÁÀßÐ×ÈÌÝÃÕÿíàëò øàëãàëòûí õýëòýñ

Çàõèðàë

À. ÃàíáààòàðÁèçíåñ õºãæëèéí õýëòýñ

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Ø.Àëòàí÷èìýãÑàëáàðûí óäèðäëàãûí õýëòýñ

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Ä.Ýðäýíý÷èìýã Ìýäýýëýë òåõíîëîãèéí õýëòýñ

Çàõèðàë

Æ.ÃàâààÕºðºí㺠çîõèöóóëàëòûí õýëòýñ

Àõëàõ àæèëòàí

À.Öýöýãñ¿ðýíÁ¿ðòãýëèéí õýëòýñ

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Ö.ÖýðýíäîëãîðÒàéëàí øèíæèëãýýíèé õýëòýñ

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Î.ÑîäáèëýãÁàéãóóëëàãûí áàíêíû õýëòýñ

Çàõèðàë

Ë.ÌÿãìàðæàâÀæ aõóé, ìàòåðèàë õàíãàìæèéí

õýëòýñ Çàõèðàë

Ð.ÃàíòºìºðÒºëáºð òîîöîî áîëîí SWIFT õýëòýñ

Çàõèðàë

Ý.ÝðäýíýáàòÊàðòûí ¿éë àæèëëàãààíû õýëòýñ

Çàõèðàë

Ö.È÷èíõîðëîîÇýýëèéí õýðýã ýðõëýõ áîëîí õóäàëäààíû

ñàíõ¿¿æèëòèéí õýëòýñ

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Ø.Ñîëîíãî Çàñãèéí ãàçðûí Õýðýã ýðõëýõ ãàçðûí Òýðã¿¿í äýä äàðãà

Ë.Çîðèã ¯íäýñíèé õºãæèë, øèíýòãýëèéí õîðîîíû äýä äàðãà Ã.Áàÿñãàëàí ÕÇÄÕß-íû Òºðèéí íàðèéí áè÷ãèéí äàðãà

Á.Áàòáàÿð Ñàíãèéí ÿàìíû Ñàíõ¿¿, ýäèéí çàñãèéí áîäëîãûí ãàçðûí äàðãà Á.Ãàíáàò Ñàíãèéí ÿàìíû Õóóëü ýðõ ç¿éí ãàçðûí äàðãà

Á.Ãýðýëìàà Ñàíãèéí ÿàìíû Äîòîîä àóäèò õÿíàëò, øèíæèëãýý, ¿íýëãýýíèé ãàçàð

Ë.Ãàíáàò Òºðèéí ºì÷èéí õîðîîíû Òàìãûí ãàçðûí äàðãà

ÒÓÇ-ÈÉÍ ÃÈد¯Ä

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Óäèðäëàãûí òàéëàí

Хувь нийлүүлэгчдийн хурал

Һ뺺ëºí óäèðäàõ çºâëºë

Гүйцэтгэх захирал

Òýðã¿¿í äýä çàõèðàë

Äýä çàõèðàë

Õÿíàí øàëãàõ çºâëºë

Äîòîîä àóäèòûí ãàçàð

Ýðñäëèéí óäèðäëàãûí ãàçàð

Òàìãûí õýëòýñ

Õÿíàëò øàëãàëòûí õýëòýñ

Áèçíåñ õºãæëèéí õýëòýñ

Ëàâëàõ òºâ

Õºðºí㺠çîõèöóóëàëòûí õýëòýñ

Áàéãóóëëàãûí áàíêíû õýëòýñ

Ñàëáàðûí óäèðäëàãûí õýëòýñ

Ñàëáàð,òîîöîîíû òºâ¿¿ä

Ìýäýýëýë òåõíîëîãèéí õýëòýñ

Á¿ðòãýëèéí õýëòýñ

Òàéëàí øèíæèëãýýíèé õýëòýñ

Òºëáºð òîîöîî áîëîíSWIFT õýëòýñ

Êàðòûí ¿éë àæèëëàãààíûõýëòýñ

Àæ àõóé,ìàòåðèàë õàíãàìæèéíõýëòýñ

Çýýëèéí õýðýã ýðõëýõáîëîí õóäàëäààíû

ñàíõ¿¿æèëòèéí õýëòýñ

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¯éë àæèëëàãààíû òàéëàí

Àøèãò àæèëëàãààíû ò¿âøèí

Àêòèâûí ºñºëò Çýýëèéí ºñºëò

Õàðèëöàõ, õàäãàëàìæ Õ¿¿ãèéí îðëîãî, çàðëàãà

Öýâýð àøèã

Àêòèâûí ºãººæ ªºðèéí õºðºíãèéí ºãººæ

ªºðèéí õºðºíãº

ÑÀÍÕ¯¯ÃÈÉÍ ¯Ð Ä¯Í (Õóãàöààíû ýöýñò)

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¯éë àæèëëàãààíû òàéëàí

2011 ÎÍÛ ÎÍÖËÎÕ ¯ÉË ßÂÄËÀÀÑ

“Òºðèéí áàíêíû õàðèëöàã÷ á¿ð “Ëîíäîí-2012” îëèìïèéí ìåäàëüòíûã äýìæèã÷” àðãà õýìæýýã ýõë¿¿ëëýý. Ýíýõ¿¿ àðãà õýìæýý íü õàðèëöàã÷äààñ àâ÷ áóé øèìòãýëèéí îðëîãîîñ 2012 îíû Ëîíäîíãèéí îëèìïèä ýõ îðíîî òºëººëºí îðîëöîõ òàìèð÷äàä äýìæëýã ¿ç¿¿ëýõ çîðèëãîòîé áºãººä 2011 îíû 11 ä¿ãýýð ñàðûí 25-íû ºäºð ÎÓÕÌ Ã.Ìàíäàõíàðàí, Ý.̺íõçàÿà, Ö.̺íõçóë, Æ.Ãàíòºãñ, Ìîíãîë Óëñûí ãàâüÿàò òàìèð÷èí Ì.Áóíäìàà íàðò ýõíèé äýìæëýãèéã ãàðäóóëëàà.Òºðèéí áàíêíû 2 æèëèéí îéã óãòñàí “Óðàìøóóëëûí 1 ñàðûí àÿí”-û õ¿ðýýíä õàðèëöàã÷äàä óðàìøóóëàëòàé ¿éë÷èëãýýã ¿ç¿¿ëëýý.Òºðèéí ¿éë÷èëãýýã èðãýäýä ò¿ðãýí øóóðàé õ¿ðãýõ çîðèëãîîð Áàÿí-ªëãèé, Õºâñãºë àéìãóóäàä “Íýã öîíõíû ¿éë÷èëãýý”-ã äýìæèæ øèíýýð íýãæ íýýëýý.Àðõàíãàé àéìàãò çîõèîí áàéãóóëàãäñàí “Áîëîð öîì-2011” ÿðóó íàéðãèéí íààäìûã õàìòðàí çîõèîí áàéãóóëàâ.Æèæèã, äóíä ¿éëäâýðëýã÷ íàðò áýëýí ìºíãºíèé óäèðäëàãà, õ¿íèé íººö áîëîí íÿãòëàí áîäîõ á¿ðòãýëèéí ñýäâýýð ñóðãàëò ñåìèíàðûã çîõèîí áàéãóóëëàà.Îþóòàí ñóðàã÷äàä çîðèóëñàí “Óõààëàã êàðò” øèíý á¿òýýãäýõ¿¿íèéã çàõ çýýëä òàíèëöóóëàâ.Øèíýýð “Óðò áîëîí áîãèíî õóãàöààò õàäãàëàìæ”-èéí á¿òýýãäýõ¿¿íèéã çàõ çýýëä íýâòð¿¿ëýâ.“Õ¿íèé íººöèéí óëñûí îëèìïèàä”-ûã 3 äàõü æèëäýý çîõèîí áàéãóóëëàà. Òºðèéí áàíêíû íèéò 115 àæèëòíûã õàìðóóëñàí Outdoor training ñóðãàëòûã “Í¿õò” öîãöîëáîðò àìæèëòòàé çîõèîí áàéãóóëëàà.“ªñâºðèéí øàòàð÷äûí Óëñûí àâàðãà áîëîí Óëààíáààòàð õîòûí àâàðãà øàëãàðóóëàõ òýìöýýí”-èéã Ìîíãîëûí Øàòðûí Õîëáîîòîé õàìòðàí Óëààíáààòàð õîòíîî àìæèëòòàé çîõèîí áàéãóóëëàà. Áàíê, ñàíõ¿¿ãèéí áàéãóóëëàãóóäûí äóíä æèë á¿ð óëàìæëàë áîëãîí çîõèîãääîã “Áàíê õîîðîíäûí ãàð áºìáºãèéí àâàðãà øàëãàðóóëàõ òýìöýýí”-ä ýìýãòýé áàã òàìèð÷èä òýðã¿¿ëæ, “Àëòàí ìåäàëü”-èéí ýçýä áîëëîî. Áàíêíû ¿éë àæèëëàãààíû ºñºëò, àøèãò àæèëëàãààíä õóâü íýìðýý îðóóëæ, õàìò îëíîî ìàíëàéëæ, áóñäûãàà õîøóó÷èëñàí øèëäýã 8 àæèëòàí Õîíêîíã-Ìàêàî óëñààð àÿëàâ.

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Á¯ÒÝÝÃÄÝÕ¯¯Í, ¯ÉË×ÈËÃÝÝ

ÈÐÃýÄýÄ ¯Ç¯¯ËýÕ ¯ÉË×ÈËÃýý

Õàðèëöàõ • Ýíãèéí õàðèëöàõ äàíñ• Óðüä÷èëñàí õ¿¿ò õàðèëöàõ äàíñ• Òóñãàé ãýðýýò õàðèëöàõ äàíñ

Õàäãàëàìæ• Õàäãàëàìæèéí ñåðòèôèêàò• Õóãàöààã¿é õàäãàëàìæ• Ýíãèéí õóãàöààòàé õàäãàëàìæ• Óðò õóãàöààò õàäãàëàìæ• Óðüä÷èëñàí õ¿¿ò õàäãàëàìæ• Áîãèíî õóãàöààò õàäãàëàìæ• Õ¿¿õäèéí õàäãàëàìæ• Òóñãàé ãýðýýò õàäãàëàìæ

Èðãýäèéí çýýëèéí ¿éë÷èëãýý • Îðîí ñóóöíû çýýë• Öàëèíãèéí çýýë• Òýòãýâðèéí çýýë• ¯ë õºäëºõ õºðºí㺠áàðüöààëñàí çýýë• Õàäãàëàìæ áàðüöààëñàí çýýë• Áèçíåñèéí çýýëèéí øóãàì• Ñàíõ¿¿ãèéí ò¿ðýýñèéí çýýë• Æèæèã äóíä áèçíåñèéã äýìæèõ çýýë• ¯ë õºäëºõ õºðºí㺠õóäàëäàí àâàõ çýýë• Òàéâàíû “EXIM” áàíêíû Èìïîðòûã äýìæèõ

õóäàëäààíû ñàíõ¿¿æèëòèéí çýýë• JICA-èéí ñàíõ¿¿æèëòòýé “Æèæèã, äóíä

¿éëäâýðëýëèéã õºãæ¿¿ëýõ, áàéãàëü îð÷íûã õàìãààëàõ õî¸ð ¿å øàòòàé òºñºë”-èéí íºõöºë

• ÕÕÀÀÕ¯ß-íû ñàíõ¿¿æèëòòýé Æèæèã, äóíä ¿éëäâýðèéã õºãæ¿¿ëýõ òºñëèéí çýýë

• Áè÷èë ñàíõ¿¿ãèéí õºãæëèéí ñàíãèéí òºñëèéí çýýë

̺íãºí ãóéâóóëãà• Äîòîîä ìºíãºí ãóéâóóëãà• Ãàäààä ãóéâóóëãà - Îëîí óëñûí áàíê õîîðîíäûí SWIFT ñvëæýý

Êàðòûí ¿éë÷èëãýý • Äîòîîäûí ìàñòåðêàðò• Îëîí óëñûí ìàñòåðêàðò

Áóñàä ¿éë÷èëãýý • “Premium” õàðèëöàã÷äàä ¿ç¿¿ëýõ áàãö

á¿òýýãäýõ¿¿í, ¿éë÷èëãýý• Çàìûí ÷åêèéí ¿éë÷èëãýý• Íýðèéí ÷åêèéí ¿éë÷èëãýý• Èòãýëöëèéí äàíñ• Áàòàëãàà áàòëàí äààëò ãàðãàõ ¿éë÷èëãýý• Àëòíû àðèëæàà• Áýëýí âàëþò• Õàäãàëàìæèéí õàéðöàã• Ëàâëàõ óòàñ 1899

ÁÀÉÃÓÓËËÀÃÀÄ ¯Ç¯¯ËýÕ ¯ÉË×ÈËÃýý

Õàðèëöàõ • Ýíãèéí õàðèëöàõ äàíñ• Óðüä÷èëñàí õ¿¿ò õàðèëöàõ äàíñ• Òóñãàé ãýðýýò õàðèëöàõ äàíñ

Õàäãàëàìæ• Õàäãàëàìæèéí ñåðòèôèêàò• Õóãàöààã¿é õàäãàëàìæ• Õàäãàëàìæèéí äàíñ íýýëãýõ• Ýíãèéí õóãàöààòàé õàäãàëàìæ• Óðò õóãàöààò õàäãàëàìæ• Òóñãàé ãýðýýãýýð õ¿¿ã òîãòîîõ õàäãàëàìæ• Áîãèíî õóãàöààò õàäãàëàìæ• Óðüä÷èëñàí õ¿¿ò õàäãàëàìæ

Áàéãóóëëàãóóäàä çîðèóëñàí çýýëèéí ¿éë÷èëãýý• Õàäãàëàìæ áàðüöààëñàí çýýë• Òîì àæ àõóéí íýãæ, áàéãóóëëàãûí çýýë• ¯ë õºäëºõ õºðºí㺠õóäàëäàí àâàõ çýýë• Ñàíõ¿¿ãèéí ò¿ðýýñèéí çýýë• ¯ë õºäëºõ õºðºí㺠áàðüöààëñàí çýýë• Æèæèã äóíä áèçíåñèéã äýìæèõ çýýë• Áèçíåñèéí çýýëèéí øóãàì• JICA-èéí ñàíõ¿¿æèëòòýé “Æèæèã, äóíä

¿éëäâýðëýëèéã õºãæ¿¿ëýõ, áàéãàëü îð÷íûã õàìãààëàõ õî¸ð ¿å øàòòàé òºñºë”-èéí çýýë

• ÕÕÀÀÕ¯ß-íû ñàíõ¿¿æèëòòýé Æèæèã, äóíä ¿éëäâýðèéã õºãæ¿¿ëýõ òºñëèéí çýýë

• Òàéâàíû “EXIM” áàíêíû Èìïîðòûã äýìæèõ õóäàëäààíû ñàíõ¿¿æèëòèéí çýýë

• Áè÷èë ñàíõ¿¿ãèéí õºãæëèéí ñàíãèéí òºñëèéí çýýë

̺íãºí ãóéâóóëãà• Äîòîîä ìºíãºí ãóéâóóëãà• Ãàäààä ãóéâóóëãà - Îëîí óëñûí áàíê õîîðîíäûí SWIFT ñvëæýý

Êàðòûí ¿éë÷èëãýý • Äîòîîäûí ìàñòåðêàðò• Îëîí óëñûí ìàñòåðêàðò

Áóñàä ¿éë÷èëãýý • “Premium” õàðèëöàã÷èä ¿ç¿¿ëýõ áàãö

á¿òýýãäýõ¿¿í, ¿éë÷èëãýý• Çàìûí ÷åêèéí ¿éë÷èëãýý• Íýðèéí ÷åêèéí ¿éë÷èëãýý• Áýëýí âàëþò• Áàòàëãàà, áàòëàí äààëò ãàðãàõ ¿éë÷èëãýý• Ö¿íõýýð ìºí㺠õóðààõ ¿éë÷èëãýý• Èòãýöëèéí äàíñíû ¿éë÷èëãýý• Õàäãàëàìæèéí õàéðöàã• Ëàâëàõ óòàñ 1899

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ÒªÐÈÉÍ ÁÀÍÊÀÀÐ ÄÀÌÆÈÍ ÕÝÐÝÃÆÈÆ ÁÓÉ ÒªÑªË, ÕªÒªËÁªÐ¯¯Ä

Òºðèéí áàíê íü Ìîíãîë Óëñûí ýäèéí çàñãèéí õºãæëèéã õàíãàõ, èðãýäèéíõýý àìüæèðãààíû ò¿âøèíã äýýøë¿¿ëýõ, ò¿¿íèé äîòîð ýäèéí çàñãèéí òóëãóóð áîëñîí æèæèã, äóíä ¿éëäâýðëýëèéã õºãæ¿¿ëýõ, àæëûí áàéðûã íýìýãä¿¿ëýõ çîðèëãîîð Ìîíãîë Óëñûí Çàñãèéí Ãàçàð áîëîí Îëîí óëñûí áàéãóóëëàãóóäòàé õàìòðàí äàðààõ òºñºë, õºòºëáºð¿¿äèéã àìæèëòòàé õýðýãæ¿¿ëæ áàéíà. ¯¿íä Äýëõèéí áàíêòàé õàìòàðñàí “Õóâèéí õýâøëèéã õºãæ¿¿ëýõ òºñºë 1 áîëîí 2”, ßïîíû Îëîí óëñûí õàìòûí àæèëëàãààíû áàíêòàé õàìòàðñàí “Æèæèã, äóíä ¿éëäâýðëýëèéã õºãæ¿¿ëýõ, áàéãàëü îð÷íûã õàìãààëàõ 2 ¿å øàòòàé çýýëèéí òºñºë”, Õ¿íñ õºäºº àæ àõóé, õºíãºí ¿éëäâýðèéí ÿàìíû “Æèæèã, äóíä ¿éëäâýðèéã õºãæ¿¿ëýõ ñàí”-òàé õàìòàðñàí æèæèã, äóíä ¿éëäâýðëýã÷äýä çîðèóëàí Óëñûí òºñ⺺ñ îëãîæ áóé “Æèæèã, äóíä ¿éëäâýðèéã õºãæ¿¿ëýõ õºíãºëºëòòýé çýýëèéí òºñºë”, Äýëõèéí áàíêòàé õàìòàðñàí “Áè÷èë ñàíõ¿¿ã õºãæ¿¿ëýõ ñàíãèéí çýýëèéí òºñºë”, Õ¿íñ õºäºº àæ àõóé, õºíãºí ¿éëäâýðèéí ÿàì áîëîí Ñàíãèéí ßàìòàé õàìòàðñàí “Õ¿¿ãèéí õºíãºëºëòòýé õºòºëáºð” áîëîí Òàéâàíû Ýêñïîðò Èìïîðò áàíêòàé õàìòàðñàí “Èìïîðòûã äýìæèõ õóäàëäààíû ñàíõ¿¿æèëòèéí çýýëèéí òºñºë” çýðýã áîëíî.

Òºðèéí áàíê íü “Õóâèéí õýâøëèéã õºãæ¿¿ëýõ òºñºë 1 áîëîí 2”, “Æèæèã, äóíä ¿éëäâýðëýëèéã õºãæ¿¿ëýõ, áàéãàëü îð÷íûã õàìãààëàõ 2 ¿å øàòòàé çýýëèéí òºñºë” áîëîí “Æèæèã, äóíä ¿éëäâýðèéã õºãæ¿¿ëýõ ñàí”-òàé õàìòàðñàí æèæèã, äóíä ¿éëäâýðëýã÷äýä çîðèóëàí Óëñûí òºñ⺺ñ îëãîæ áóé “Æèæèã, äóíä ¿éëäâýðèéã õºãæ¿¿ëýõ õºíãºëºëòòýé çýýëèéí òºñºë”-èéí õ¿ðýýíä Ìîíãîë Óëñûí á¿õ àéìàã, îðîí íóòàã, Íèéñëýëèéí íóòàã äýâñãýð äýýð ¿éë àæèëëàãàà ÿâóóëæ áóé èðãýä, àæ àõóéí íýãæ¿¿äèéã õàìðàí, õºðºí㺠îðóóëàëòûí áîëîí ýðãýëòèéí õºðºíãèéí çýýëèéí ñàíõ¿¿æèëòèéã îëãîæ áàéãàà áºãººä íèéò 2,629 àæëûí áàéðûã áèé áîëãîîä áàéíà.

Òóñ áàíê íü öààøèä Ìîíãîë Óëñûí ýäèéí çàñãèéí õºãæèëä äýìæëýã ¿ç¿¿ëýõ, èðãýíèé áîëîâñðîë áîëîí ýìýãòýé÷¿¿äèéã äýìæèõ, õ¿í àìûí àìüæèðãààíû ò¿âøèíã äýýøë¿¿ëýõ, ýð¿¿ë àõóéí îð÷íûã ñàéæðóóëàõ, ýð¿¿ë õ¿íñèéã äýìæèõ, õîò áîëîí îðîí íóòàãò ýäèéí çàñãèéã äýìæèõ, èìïîðòûã îðëîõ ¿éëäâýðëýëèéã äýìæèõ ÷èãëýëèéí òºñë¿¿äòýé õàìòðàí àæèëëàõààð òºëºâëºæ áàéíà.

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ÝÐÑÄÝËÈÉÍ ÓÄÈÐÄËÀÃÀ

Òºðèéí áàíêíû “Ýðñäýëèéí óäèðäëàãûí ãàçðûí ¿éë àæèëëàãààíû æóðàì”-ä òîäîðõîéëñíîîð Ýðñäýëèéí óäèðäëàãûí ãàçàð íü áàíêèíä ó÷èð÷ áîëîõ ¿íäñýí ýðñäýë¿¿ä, òýäãýýðèéã óäèðäàõ, óðüä÷èëàí ñýðãèéëýõ, õ¿ëýýõ àëäàãäëûí õýìæýýã òîäîðõîéëîõ ¿å øàòóóä, àðãà àðãà÷ëàëóóä, ýðñäýëèéí óäèðäëàãûí òîãòîëöîîã õýðýãæ¿¿ëýõýä áóñàä ãàçàð, õýëòýñ, àëáà íýãæ¿¿äòýé õàìòðàí àæèëëàäàã.

Ýðñäýëèéã ÷èãëýë òóñ á¿ðýýð îíîâ÷òîé óäèðäàõ çîðèëãîîð ¿éë àæèëëàãààíä ìºðäºõ æóðìóóäûã òóõàé á¿ð ñàéæðóóëæ, çàõ çýýëèéí ººð÷ëºëòºä ìýäðýìæòýé áàéæ, áàíêíû àøèãò àæèëëàãààã íýìýãä¿¿ëýõýä àíõààð÷ àæèëëàæ áàéíà.

Çýýëèéí áàãöûã ÒÓÇ-ººñ òîãòîîñîí õÿçãààðûí ¿ç¿¿ëýëò á¿ðýýð õàíãàõàä òîãòìîë õÿíàëò òàâüæ àæèëëàñíààð òàéëàíò îíû ýöýñò ÷àíàðã¿é çýýëèéí ýçëýõ õóâü íèéò áàãöàä 0,4% áàéëàà.

Çýýëèéí øèíý á¿òýýãäõ¿¿íèé ¿éë àæèëëàãààã çîõèöóóëàõ æóðàì, çààâðûã ºðñºëäºõ¿éö ¿ç¿¿ëýëòòýéãýýð áîëîâñðóóëàí çàõ çýýëä íýâòð¿¿ëñíýýð çýýëèéí áàãö ÷àíàðòàé ò¿âøèíä òîãòìîë íýìýãäýæ áàéíà.

Çàõ çýýë, õºðâºõ ÷àäâàðûí ýðñäýëèéã õýìæèõ øèíý àðãà, àðãà÷ëàëóóäûã ñóäëàí ¿éë àæèëëàãààíäàà íýâòð¿¿ëæ, øèíæèëãýý, ñóäàëãààíû àæëóóäûí õ¿ðýýã íýìýãä¿¿ëæ óäèðäëàãàä òîãòìîë òàíèëöóóëæ áàéíà.

Ìýäýýëëèéí òåõíîëîãèéí àþóëã¿é áàéäëûí ÷èãëýëä ñèñòåìèéí ýðñäýëèéí ¿íýëãýýíèé àæèë õèéãäýæ ýõýëñíýýð ìýäýýëëèéí òåõíîëîãè, áàíêíû ñèñòåìä ó÷èð÷ áîëîõ àþóë, òýäãýýðèéí ¿ð äàãàâàð, ó÷ðóóëæ áîëîõ ýðñäýëèéí òàëààð áàíêíû á¿õ àæèëòíóóäûã õàìðóóëæ àõèñàí ò¿âøíèé ñóðãàëòûã çîõèîí áàéãóóëæ ÷àäàâõèà áýõæ¿¿ëëýý .

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ÊÀÐÒÛÍ ¯ÉË ÀÆÈËËÀÃÀÀ

Òºðèéí áàíê íü 2010 îíîîñ ÌàñòåðÊàðò ÂîðëäÂàéä áàéãóóëëàãûí ãèø¿¿í áîëæ, çàõ çýýëä ººðèéí íýðèéí êàðòóóäûã ãàðãàí õàðèëöàã÷äàä áýëýí áóñ òºëáºð òîîöîîíû õýëáýð áîëîõ òºëáºðèéí êàðòûí ¿éë÷èëãýýã ò¿ðãýí øóóðõàé, ýðñäýëã¿é õ¿ðãýæ àæèëëàæ áàéíà.

Òºðèéí áàíê íü Îëîí óëñàä áîëîí äîòîîäîä õýðýãëýãäýõ Àëòàí, Íýðèéí, Ýíãèéí, Óõààëàã, Öàëèíãèéí çýðýã êàðòóóäûã õàðèëöàã÷äàä ñàíàë áîëãîí çàõ çýýëä íýâòð¿¿ëýýä áàéãàà áºãººä êàðò ýçýìøèã÷èä íü Ìîíãîë óëñûí íóòàã äýâñãýðò áàéðëàõ 9 áàíêíû 634 øèðõýã ÀÒÌ, 2500 îð÷èì êàðòààð ¿éë÷ëýã÷ áàéãóóëëàãûí 5624 øèðõýã ÏÎÑ òåðìèíàë, áàíêíû ñàëáàðóóäàä áàéðëàñàí 2354 øèðõýã ÏÎÁ òåðìèíàëààð äàìæóóëàí áýëýí áîëîí áýëýí áóñ òºëáºð òîîöîîã ã¿éöýòãýæ áàéíà.

Òºâ áàíê (Ìîíãîëáàíê)-íû òóõàé õóóëèéí 28 äóãààð ç¿éëèéí 1.2, Áàíêíû òóõàé õóóëèéí 6.1.3, 6.1.12, Ìîíãîëáàíêíû Åðºíõèéëºã÷èéí 2009 îíû 440 ä¿ãýýð òóøààëààð áàòëàãäñàí “Òºëáºðèéí êàðòûí æóðàì”-ûí 8.6 äàõü çààëòóóäûã ¿íäýñëýí Òºðèéí áàíêèíä ÌàñòåðÊàðò /MASTERCARD/-ûã ººðèéí áàíêíû îíîîñîí íýðýýð ãàðãàõ çºâøººðëèéã Ìîíãîëáàíêíû Åðºíõèéëºã÷èéí 2011 îíû 04 ä¿ãýýð ñàðûí 14-íèé ºäðèéí 224 ä¿ãýýð òóøààëààð õ¿ëýýí àâëàà.

Òàéëàíò õóãàöààíä êàðò ýçýìøèã÷äèéí òîîã 3 äàõèí íýìýãä¿¿ëñýí áºãººä ÀÒÌ-ð õèéãäñýí áýëýí ìºíãºíèé ã¿éëãýý ºíãºðñºí îíòîé õàðüöóóëàõàä 2.4 äàõèí íýìýãäñýí áàéíà. Ãýðýýò êàðòààð ¿éë÷ëýã÷ áàéãóóëëàãûí òîîã íýìýãä¿¿ëñíýýð õèéãäñýí ã¿éëãýý ºìíºõ îíîîñ 2.2 äàõèí, êàðòûí ã¿éëãýýíýýñ îëñîí îðëîãî 5 äàõèí íýìýãäñýí ¿ç¿¿ëýëòòýé áàéíà.

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Ìýäýýëëèéí òåõíîëîãè íü áàíêíû áèçíåñèéí ¿éë àæèëëàãààíû ñàëøã¿é õýñýã áºãººä áèçíåñèéí ¿éë àæèëëàãààã äýìæèõ, õàðèëöàã÷äûí ºñºí íýìýãäýæ áàéãàà õýðýãöýýã áàéíãà õàíãàí àæèëëàõ, äýâøèëòýò òåõíèê òåõíîëîãèéã íýâòð¿¿ëýõ çîðèëãîîð ìýäýýëëèéí òåõíîëîãèéí õºãæèëä øààðäëàãàòàé õºðºí㺠îðóóëàëòûã õèéæ èðëýý. 2011 îíä áèä áàíêíû ¿íäñýí ñèñòåìýý øèíý áîëîìæóóäààð áàÿæóóëàí ñàéæðóóëàõ òàëààð àíõààðàí àæèëëàëàà. Áàíê õîîðîíäûí áàãà ä¿íòýé ã¿éëãýýã Áàíêíû íýãäñýí ïðîãðàì õàíãàìæààñ øóóä äàìæóóëäàã áîëñíîîð ñàíõ¿¿ãèéí ìýäýýëýë ñîëèëöîõ ISO8583 ñòàíäàðòûã íýâòð¿¿ëýí õàðèëöàã÷äûí òºëáºð òîîöîîã áîäèò öàãò îíëàéí ã¿éöýòãýõ áîëîìæèéã áèé áîëãîëîî.

Ìýäýýëëèéí ñèñòåìèéí íóóöëàë àþóëã¿é áàéäàë, òàñðàëòã¿é íàéäâàðòàé àæèëëàãààã õàíãàõ çîðèëãîîð ñåðâåð, ñ¿ëæýýíèé òîíîã òºõººðºìæ¿¿äýý øèíý÷ëýí ñàéæðóóëëàà.

Áàíêíû õýìæýýíä õÿíàëòûí êàìåðûí ñèñòåìèéã ñàéæðóóëàí òºâëºðñºí óäèðäëàãàòàé áîëãîæ Aimetys Symphony Standard ïðîãðàìûã àìæèëòòàé íýâòð¿¿ëñýíýýð õàðèëöàã÷äûí àþóëã¿é áàéäëûã á¿ðýí õàíãàõ áîëîìæòîé áîëëîî.

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Òºðèéí áàíê íü áàéãóóëàãäñàí öàãààñàà ýõëýí ¿éë àæèëëàãààãàà ºðãºæ¿¿ëæ, ñàëáàð íýãæèéí òîîã òîãòìîë íýìýãä¿¿ëñýýð áàéíà. Áàíêíû ¿éë àæèëëàãààã ºðãºòãºõ, àøèãò àæèëëàãààã íýìýãä¿¿ëýõ, ¿éë àæèëëàãààíûõàà ÷èãëýëèéã òºðºëæ¿¿ëýõ, õàðèëöàã÷äàä áàíêíû ¿éë÷èëãýýã óëàì îéðòóóëàõ, ò¿ðãýí øóóðõàé õ¿ðãýõ çîðèëãîîð 2011 îíä 5 íýãæ øèíýýð áàéãóóëñàí áºãººä Óëààíáààòàð, îðîí íóòàãò 18 ñàëáàð, 10 òîîöîîíû òºâ, 6 òîîöîîíû êàññ, íèéò 34 íýãæòýéãýýð ¿éë àæèëëàãààãàà ÿâóóëæ áàéíà.

Íýãæ¿¿äèéí õàÿã, áàéðøèë

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1. 100 äóãààð ñàëáàð

2. 101 äóãààð ñàëáàð

3. 102 äóãààð ñàëáàð

4. 103 äóãààð ñàëáàð

5. 104 ä¿ãýýð ñàëáàð

6. 105 äóãààð ñàëáàð

7. 106 äóãààð ñàëáàð

8. 107 äóãààð ñàëáàð

9. 108 äóãààð ñàëáàð

10. 109 ä¿ãýýð ñàëáàð

11. 110 äóãààð ñàëáàð

12. 111 ä¿ãýýð ñàëáàð

13. 112 äóãààð ñàëáàð

14. 114 ä¿ãýýð ñàëáàð

15. 116 äóãààð ñàëáàð

16. 118 äóãààð ñàëáàð

17. 119 ä¿ãýýð ñàëáàð

18. 121 ä¿ãýýð ñàëáàð

19. 201 ä¿ãýýð òîîöîîíû òºâ

20. 202 äóãààð òîîöîîíû òºâ

21. 203 äóãààð òîîöîîíû òºâ

22. 204 ä¿ãýýð òîîöîîíû òºâ

23. 205 äóãààð òîîöîîíû òºâ

24. 206 äóãààð òîîöîîíû òºâ

25. 207 äóãààð òîîöîîíû òºâ

26. 208 äóãààð òîîöîîíû òºâ

27. 210 äóãààð òîîöîîíû òºâ

28. 212 äóãààð òîîöîîíû òºâ

×èíãýëòýé ä¿¿ðýã, 1-ð õîðîî Áàãà òîéðóó 7/1, Òºðèéí áàíêíû òºâ áàéð

×èíãýëòýé ä¿¿ðýã, 8-ð Òóñãààð òîãòíîëûí áàéð

Äàðõàí-Óóë ñóì, 12-ð áàã, Ãààëèéí ãàçðûí áàéð

Óëààíãîì ñóì, 11-ð áàã, Ìîíãîë áàíêíû áàéð

Ñ¿õáààòàð ñóì, 2-ð áàã, Àðä÷èëñàí íàìûí áàéð

Áàÿí-ºíäºð ñóì, Õ¿ðýíáóëàã áàã, Ìîíãîëáàíêíû áàéð

Áàÿíç¿ðõ ä¿¿ðýã, 6-ð õîðîî, Íýãäýë÷èí çî÷èä áóóä ë

Ñ¿õáààòàð ä¿¿ðýã, 5-ð õîðîî, Ãîëîìò õîòõîíû áàéð

Àðâàéõýýð ñóì, 5-ð áàã, Àðâàé õàðàà ÕÕÊ-èéí áàéð

Ñ¿õáààòàð ä¿¿ðýã, 1-ð õîðîî, Grand office-èéí áàéð

Ýðäýíýáóëãàí ñóì, 1-ð áàã, Òºðèéí áàíêíû áàéð

̺ðºí ñóì, 8-ð áàã, ĺë çî÷èä áóóäëûí áàðóóí òàëä, Unitel-èéí 2 äàâõàðò,

Ñ¿õáààòàð ä¿¿ðýã, 6-ð õîðîî, Ìåòðîìîëë õóäàëäààíû òºâ

Æàðãàëàíò ñóì, Ìàãñàðæàâ áàã, Òºðèéí áàíêíû áàéð

Äàëàíçàäãàä ñóì, 3-ð áàã, Ãàíäèðñ õóäàëäààíû òºâèéí áàéð

Õàí-Óóë ä¿¿ðýã, 1-ð õîðîî, Íàðõàí õîòõîí 21.Á áàéð

Õýðëýí ñóì, 9-ð áàã, Õàí õýðëýí õóäàëäààíû òºâèéí áàéð

ªëãèé ñóì, 5-ð áàã, Òºâ òàëáàé,

Áàÿíãîë ä¿¿ðýã, 4-ð õîðîî Àðä äààòãàëûí áàéð

Áàÿíç¿ðõ ä¿¿ðýã, 26-ð õîðîî, Áàÿíìîíãîë õîðîîëëûí 413 áàéð

×èíãýëòýé ä¿¿ðýã, 1-ð õîðîî, ̺íãºí çàâüÿàãèéí õàæóóä 1.40 ìÿíãàòûí 3-ð áàéð,

Ñ¿õáààòàð ä¿¿ðýã, 8-ð õîðîî Çàëóó÷óóäûí ºðãºí ÷ºëºº, ÌÓÁÈÑ-èéí À áàéð

Ñîíãèíîõàéðõàí ä¿¿ðýã, 16-ð õîðîî, 1-ð õîðîîëîë, Öàìáàãàðàâ õóäàëäààíû òºâ

Áàÿíãîë ä¿¿ðýã, 19-ð õîðîî, Ýíýáèøèéí ãóäàìæ-78, Òºðèéí áàíêíû áàéð

Ñ¿õáààòàð ä¿¿ðýã, 6-ð õîðîî áàãà òîéðóó, Áàãø íàðûí ãóäàìæ, Òºðèéí áàíêíû áàéð

Ìàíäàë ñóì, Ç¿¿íõàðàà, 3-ð áàã, ÇÄÒÃàçðûí áàéð

Òàâàíòîëãîé òîñãîíä

Çàìûí-¯¿ä ñóì, 1-ð áàã, Çîîñáàíêíû ºì÷ëºëèéí áàéð

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Òºðèéí áàíê 2011 îíä õ¿íèé íººöèéí áîäëîãûí õ¿ðýýíä àæèëòíóóäûí óð ÷àäâàðûã õºãæ¿¿ëýõ, àæëûí òóðøëàãûã ñàéæðóóëàõ, á¿òýýë÷ áàéäëûã õàíãàæ àæèëëàõàä ÷èãëýñýí ñóðãàëòûí áîäëîãî, õºòºëáºð¿¿äèéã õýðýãæ¿¿ëýí àæèëëàëàà.

Ýíýõ¿¿ çîðèëãûã õàíãàõûí òóëä 2011 îíä Îëîí óëñûí õýì õýìæýýíä íèéöñýí àæëûí áàéðíû ¿íýëãýý, òîäîðõîéëîëòûã øèíý÷ëýí àæèëëàãñäûí ã¿éöýòãýëèéí ¿íýëãýýã àâòîìàòæóóëàí, íèéò ñàëáàð, íýãæèéí àæèëëàãñäûí ¿ð ä¿íã ä¿ãíýõ øèíýëýã àðãà áîëîõ òýíöâýðæ¿¿ëñýí ¿íýëãýýíèé ñèñòåìèéã íýâòð¿¿ëýâ.

Òºðèéí áàíêíû çîõèñòîé óäèðäëàãà, ñòðàòåãè áîëîí äîòîîä ¿éë àæèëëàãààã ñàéæðóóëæ, áýõæ¿¿ëýõ çîðèëãîîð á¿òýö, çîõèîí áàéãóóëàëòûí ººð÷ëºëò õèéñýí áºãººä àëáàí òóøààë òóñ á¿ðèéí îíöëîã, õýðýãöýý, øààðäëàãàä íèéöñýí óð ÷àäâàðòàé àæèëòíûã ñîíãîõ, òóøààë äýâø¿¿ëýõ áóþó ñýëãýí àæèëëóóëàõ, àæèëòíóóäûí ñîíãîí øàëãàðóóëàëòûí ¿éë àæèëëàãààíä èë òîä áàéäàë, òýãø ýðõ, õàðààò áóñ áàéõ çýðýã øóäàðãà ºðñºë人íèé çàð÷ìûã áàðèìòëàí àæèëëàëàà.

Òàéëàíò îíä Òºðèéí áàíêíû íèéò àæèëòíû òîî 330 áîëñîí áºãººä ýìýãòýé àæèëòàí 60 õóâü, ýðýãòýé àæèëòàí 40 õóâèéã òóñ òóñ ýçýëæ áàéíà. Íèéò àæèëòíû 81 õóâü áóþó 221 àæèëòàí áàíê, ñàíõ¿¿ãèéí ìýðãýæèëòýé, 57 õóâü áóþó 155 àæèëòàí 30 õ¿ðòýëõ íàñíû çàëóó÷óóä áàéãàà íü õ¿íèé íººöèéã ìýðãýæèëòýé çàëóó áîëîâñîí õ¿÷íýýð á¿ðä¿¿ëñíèéã õàðóóëæ áàéíà.

Àæèëòíû ¿¿ðýã õàðèóöëàãà, ãîë óð ÷àäâàð, çîðèëãûí õýðýãæèëòèéã õàìðóóëàí ã¿éöýòãýëèéí ¿íýëãýýã õàãàñ á¿òýí æèëýýð 2 óäàà õèéæ, äàâõàðäñàí òîîãîîð 432 àæèëòíûã ¿íýëýí áàòàëãààæóóëàâ. Èíãýñíýýð 2011 îíûõîî àæëûã ä¿ãíýæ, áàíêíû íèéò ¿ð ä¿í òºäèéã¿é òóõàéí íýãæèéí àæëûí ¿ð ä¿í, àæèëòíû àæëûí ã¿éöýòãýëòýé óÿëäóóëàí öàëèíã íýìýãä¿¿ëæ, óðàìøóóëàë îëãîõ áîäëîãûã áàðèìòëàí àæèëëàëàà.

Àæèëòíóóäûã èäýâõæ¿¿ëýõ àðãà õýìæýýã îíîâ÷òîé çîõèîí áàéãóóëæ, íèéãìèéí àñóóäëûã øèéäâýðëýõýä äýìæëýã ¿ç¿¿ëýõ áîäëîãûã ¿å øàòòàéãààð õýðýãæ¿¿ëñíýýð òýäíèé ñýòãýë õàíàìæèéí ò¿âøèíã íýìýãä¿¿ëëýý.

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ÃÀÄÀÀÄ ÂÀËÞÒ, ¯ÍÝÒ ÖÀÀÑÍÛ ÀÐÈËÆÀÀ

Ìîíãîëáàíêíààñ òîãòîîñîí ãàäààä âàëþòûí ýðñäýëèéí õóâü õýìæýýã áàðüæ àæèëëàõààñ ãàäíà áàíêíààñ òîãòîîñîí õÿçãààðëàëòûí õ¿ðýýíä ãàäààä âàëþòûí ïîçèöèéã çîõèöóóëàí àæèëëàæ áàéíà.

Òàéëàíò õóãàöààíä áàíêíû õàðèëöàã÷ èðãýä, áàéãóóëëàãóóäòàé ãàäààä âàëþòûí àðèëæààã èäýâõèòýé õèéæ, ãàäààä âàëþò àðèëæààíû áîëîí õàíøèéí òýãøèòãýëýýð àøèãòàé àæèëëàëàà.

̺í Ìîíãîëáàíêíààñ ãàäààä âàëþòûí äåðèâàòèâ àðèëæààíû ýðõ àâ÷, ãàäààä âàëþòûí ñâîï, ôîðâàðä àðèëæààíû òàëààð õàðèëöàã÷äàä ñóðãàëò çîõèîí áàéãóóëàí, ñàíõ¿¿ãèéí ¿¿ñìýë õýðýãñëèéí çàõûã õºãæ¿¿ëýõýä àíõààðàí àæèëëàæ áàéíà.

Òºâ áàíêíû ¿íýò öààñíû àíõäàã÷ áîëîí õî¸ðäîã÷ çàõûí àðèëæààíä èäýâõèòýé îðîëöîæ áàéñíààñ ãàäíà 2011 îíû 7 äóãààð ñàðààñ ýõëýí Çàñãèéí Ãàçðûí áîíäûí àðèëæààíä èäýâõèòýé îðîëöîæ áàéíà.

Ñèñòåìèéí õýìæýýíèé òºãðºã, âàëþòûí çààâàë áàéëãàõ íººöèéã õàíãàõ òàëààð Ìîíãîëáàíêíààñ òîãòîîñîí Çààâàë áàéëãàõ íººöèéí øààðäëàãûã õàíãàæ àæèëëàñàí áºãººä ò¿¿íèéã õýðõýí õàíãàõ òàëààð íàðèéâ÷èëñàí æóðàì áîëîâñðóóëæ, àëäàãäñàí áîëîìæèéí çàðäëûã òîîöîæ, ò¿¿íèéã õàìãèéí áàãà ò¿âøèíä áàéëãàõààð çîðèí àæèëëàæ èðëýý.

Òàéëàíò îíû ýöñèéí áàéäëààð òºëáºðèéí ÷àäâàðûí ¿ç¿¿ëýëòèéã òºãðºãèéí õóâüä 45,0%-èàð, àì.äîëëàðûí õóâüä 74,0%-èàð, íèéò ä¿íãýýð 49,3%-èàð òóñ òóñ õàíãàæ àæèëëàñàí áàéíà.

¯éë àæèëëàãààíû òàéëàí

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ÃÀÄÀÀÄ ÕÀÐÈËÖÀÀ

Òºðèéí áàíêòàé õàðèëöàã÷ êîððåñïîíäåíò áàíêóóä.

Îëîí óëñûí áàíê õîîðîíäûí S.W.I.F.T ñ¿ëæýýã àøèãëàí äàðààõ õàðèëöàã÷ áàíêóóäààð äàìæóóëàí äýëõèéí àëü ÷ óëñ îðîí óðóó õàðèëöàã÷äûí òºëáºð òîîöîîã õóðäàí øóóðõàé, íàéäâàðòàé ã¿éöýòãýí àæèëëàæ áàéíà. ¯¿íä:

Bank of America /NY, USA/

¯éë àæèëëàãààíû òàéëàí

ING Bank /Brussels, Belgium/

Sberbank /Irkutsk, Russia/

Agricultural Bank of China /Huh Hot, Republic of China/

Sumitomo Mitsui Banking Corporation /Japan and USA/

Korea Exchange Bank /Seoul, Korea/

VneshTorgBank /Moscow, Russia/

Mizuho Corporate Bank /Tokyo, Japan/

Bank of Tokyo Mitsubishi /Tokyo, Japan/

Export and Import bank /Republic of China/

Bank of China /Beijing, China/

Raiffeisen Zentralbank Oesterreich AG /Vienna, Austria/

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Æèæèã äóíä áèçíåñ ýðõëýã÷ õàðèëöàã÷äàä áýëýí ìºíãºíèé óäèðäëàãà, õ¿íèé íººö áîëîí íÿãòëàí áîäîõ á¿ðòãýëèéí ñýäâ¿¿äèéã õàìàðñàí ñóðãàëò ñåìèíàðûã çîõèîí áàéãóóëëàà.

Áàíêíû ñàëáàð íýãæèéí àæèëòíóóäûí àæèëëàõ èäýâõèéã íýìýãä¿¿ëýõ, ñàíõ¿¿ãèéí òºëºâëºãººíä õ¿ð÷ àæèëëàõ çîðèëãîîð íèéò 14 500 000 òºãðºãèéí øàãíàëûí ñàíòàé “ÑÀÍÕ¯¯ÃÈÉÍ ÁÎËÇÎËÒ ÓÐÀËÄÀÀÍ”-ûã àìæèëòòàé çîõèîí áàéãóóëëàà.

Õ¿íèé íººöèéí îíîâ÷òîé óëäèðäëàãà, îð÷èí ¿åèéí àðãà òóðøëàãûã íýâòð¿¿ëýõ, îþóòàí çàëóó÷óóäàä òàíèóëàí ñóðòàë÷ëàõ çîðèëãîîð æèë á¿ð óëàìæëàë áîëãîí çîõèîí áàéãóóëæ áóé Òºðèéí áàíêíû íýðýìæèò “Õ¯ÍÈÉ ÍªªÖÈÉÍ ÓËÑÛÍ ÎËÈÌÏÈÀÄ”-ûã àìæèëòòàé çîõèîí áàéãóóëæ, àâàðãóóäûã òîäðóóëëàà.

“Îëîí óëñûí õ¿¿õäèéí ýðõèéã õàìãààëàõ ºäºð”-ººð áàíêíû àæèëòíóóäûí õ¿¿õä¿¿äèéí äóíä “ÁÀßÐÛÍ ªÄªÐ˪Ô-èéã çîõèîí áàéãóóëæ, àçòàíóóäûã Õîíãêîíã óëñàä àÿëóóëëàà.

Àæèëòíóóäûí àæèëëàõ èäýâõèéã íýìýãä¿¿ëýõ, õàìò îëíûã íÿãòðóóëàõ çîðèëãîîð “OUTDOOR TRAINING” Ñóðãàëòûã ͯÕÒ öîãöîëáîðò çîõèîí áàéãóóëëàà.

Æèë á¿ð óëàìæëàë áîëãîí çîõèîí áàéãóóëäàã “ÄÓÃÀÍ ÕÀÄ-2011” àÿëàëûã çîõèîí áàéãóóëëàà.

Òºðèéí áàíêíû ¿éë àæèëëàãààã õàðèëöàã÷äàä òàíèóëæ, ñóðòàë÷ëàõ, áàíêíû á¿òýýãäýõ¿¿í ¿éë÷èëãýýã îëîí íèéòýä ñóðòàë÷ëàõ, õàðèëöàã÷äàà óðàìøóóëàõ çîðèëãîîð íýã ñàðûí õóãàöààíä “ÓÐÀÌØÓÓËËÛÍ ÀßÍ”-ã çîõèîí áàéãóóëëàà.

Òºðèéí áàíêààð äàìæóóëàí ãàäààä ãóéâóóëãà õèéæ áóé õàðèëöàã÷äàä çîðèóëàí 4 óäàà ãóéâóóëãà õèéâýë 1 óäàà ¿íýã¿é ã¿éâóóëãà õèéõ ýðõòýé “ÓÐÀÌØÓÓËËÛÍ ÊÀÐÒ”-ûã ãàðãàëàà.

Áàíêíû àæèëòíóóäûí ñàíàë ñàíàà÷èëãûã äýìæèõ, ãàðãàñàí ñàíàëûã õýðýãæ¿¿ëýõ çîðèëãîîð “ÀÆÈËÒÍÓÓÄÛÍ ØÈÍÝ ÑÀÍÀÀà ¯ÍÝËÝÕ, ÕÝÐÝÃƯ¯ËÝÕ” æóðìûã øèíýýð ãàðãàæ, àæèëòíóóäûí ãàðãàñàí øèëäýã, øèíýëýã ñàíàë ñàíàà÷èëãûã øàëãàðóóëàí óðàìøóóëæ áàéíà.

Àðèëæààíû áàíêóóä, Ìîíãîëáàíê, Ñàíãèéí ÿàì, Ñàíõ¿¿ãèéí çîõèöóóëàõ õîðîî çýðýã áàíê ñàíõ¿¿ãèéí áàéãóóëëàãóóäûí äóíä æèë á¿ð óëàìæëàë áîëãîí çîõèîãääîã “Áàíê õîîðîíäûí ãàð áºìáºãèéí àâàðãà øàëãàðóóëàõ òýìöýýí”-íä ýìýãòýé áàã òàìèð÷èä 2010 îíä ̺íãºí ìåäàëü, 2011 îíä òýðã¿¿ëæ, “ÀËÒÀÍ ÌÅÄÀËÜ”-èéí ýçýä áîëëîî.

Áàíêíû àøèãò àæèëëàãààíä ººðñäèéí áîäèòîé õóâü íýìýð îðóóëæ, õàìò îëíîî ìàíëàéëæ àæëûí ¿ð ä¿íãýýðýý áóñäûãàà õîøóó÷èëñàí øèëäýã 8 àæèëòíûã Õîíêîíã-ä àÿëóóëàâ.

Òºðèéí áàíêíû õàìò îëîí “100 ÁÀÍÊÈÐ-100 ÄÎÍÎД óðèàí äîð õ¿íëýã, ýíýðýíã¿é ¿éëñèéí õàìãèéí òîì èëýðõèéëýë áîëñîí öóñ õàíäèâëàõ ºäºðëºãèéã çîõèîí áàéãóóëæ, áóñäàä àìüäðàë áýëýãëýõ àðèóí ¿éëñýä íýãäýõèéã óðèàëàí àæèëëàà.

ÄÎÒÎÎÄ ¯ÉË ÀÆÈËËÀÃÀÀ

¯éë àæèëëàãààíû òàéëàí

ÀÓÄÈÒÛÍ ÒÀÉËÀÍ

“ÒªÐÈÉÍ ÁÀÍÊ” ÕÕÊ

2011 ÎÍÛ 12 ÄÓÃÀÀÐ ÑÀÐÛÍ 31-ÍÈÉ ªÄЪªÐ ÄÓÓÑÃÀÂÀÐ ÁÎËÑÎÍ ÆÈËÈÉÍ ÑÀÍÕ¯¯ÃÈÉÍ ÒÀÉËÀÍ

ÓËÀÀÍÁÀÀÒÀÐ ÕÎÒ2012 îí

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ÑÀÍÕ¯¯ÃÈÉÍ ÒÀÉËÀÍÃÈÉÍ ÒÀËÀÀÐÕ ÌÝÄÝÃÄÝË 24

ÕÀÐÀÀÒ ÁÓÑ ÀÓÄÈÒÎÐÛÍ Ä¯ÃÍÝËÒ 25

2011 ÎÍÛ 12 ÄÓÃÀÀÐ ÑÀÐÛÍ 31-ÍÈÉ ªÄЪªÐ ÄÓÓÑÃÀÂÀÐ ÁÎËÑÎÍ ÆÈËÈÉÍ ÑÀÍÕ¯¯ÃÈÉÍ ÒÀÉËÀÍ

27

Îðëîãî, ¿ð ä¿íãèéí òàéëàí 28

ªì÷èéí ººð÷ëºëòèéí òàéëàí 29

̺íãºí ã¿éëãýýíèé òàéëàí 30

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Àóäèòûí òàéëàí

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“ÒªÐÈÉÍ ÁÀÍÊ” ÕßÇÃÀÀÐËÀÃÄÌÀË ÕÀÐÈÓÖËÀÃÀÒÀÉ ÊÎÌÏÀÍÈ

ÁÀÍÊÍÛ ÌÝÄÝÝËÝË

¯¿ñãýí áàéãóóëàã÷: Ìîíãîë Óëñûí Ñàíãèéí ÿàì

Һ뺺ëºí Óäèðäàõ Ǻâëºë: Äàðãà Ò. Î÷èðõ¿¿

Ãèø¿¿ä Ø. Ñîëîíãî Ã. Áàÿñãàëàí Ë. Çîðèã Á. Áàòáàÿð Á. Ãýðýëìàà Á. Ãàíáàò Ë. Ãàíáàò

ÒÓÇ-èéí íàðèéí áè÷ãèéí äàðãà Ñ. Ýíõáààòàð

ÿéöýòãýõ çàõèðàë Æ. Îòãîíáèëýã

Õàÿã: Ìîíãîë Óëñ, Óëààíáààòàð õîò ×èíãýëòýé ä¿¿ðýã, 1-ð õîðîî, Áàãà òîéðóó 7/1 Óòàñ: +976-1899 Ôàêñ: +976-11-330595 Ý. Øóóäàí: contact@statebank.mn Âýá õóóäàñ: www.statebank.mn

ÀÓÄÈÒÛÍ ÊÎÌÏÀÍÈ Íÿãòëàí áîäîõ á¿ðòãýë õÿíàëòûí èòãýìæëýãäñýíáàéãóóëëàãà “ÍÈÌÌ ÀÓÄÈÒ” ÕÕÊ

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ÑÀÍÕ¯¯ÃÈÉÍ ÒÀÉËÀÍÃÈÉÍ ÒÀËÀÀÐÕ ÌÝÄÝÃÄÝË

“Òºðèéí áàíê” ÕÕÊ-èéí ÿéöýòãýõ çàõèðàë Æ.Îòãîíáèëýã, Äýä çàõèðàë ª.Ãàíòºð, Òàéëàí øèíæèëãýýíèé õýëòñèéí çàõèðàë Ö.Öýðýíäîëãîð áèä ìàíàé áàíêíû ýíä õàâñàðãàñàí ñàíõ¿¿ãèéí òàéëàí íü áàíêíû 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººðõ ñàíõ¿¿ãèéí áàéäàë, ýíý ºäðººð äóóñãàâàð áîëñîí òàéëàíò æèëèéí ¿éë àæèëëàãààíû ¿ð ä¿í, ºì÷èéí ººð÷ëºëò áîëîí ìºíãºí ã¿éëãýýã Ñàíõ¿¿ãèéí òàéëàãíàëûí îëîí óëñûí ñòàíäàðò áîëîí Ìîíãîëáàíêíààñ áàòàëñàí çààâàð, æóðìûí äàãóó ¿íýí çºâ, áîäèòîé èëýðõèéëñýí áîëîõûã áàòëàìæèëæ áàéíà.

ÿéöýòãýõ çàõèðàë Äýä çàõèðàë Òàéëàí øèíæèëãýýíèé õýëòñèéí çàõèðàë

Æ.Îòãîíáèëýã ª.Ãàíòºð Ö.Öýðýíäîëãîð

Ìîíãîë óëñÓëààíáààòàð õîò

2012 îíû 3 äóãààð ñàðûí 2-íû ºäºð

Àóäèòûí òàéëàí

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Òºñâèéí áàéãóóëëàãûí óäèðäëàãà ñàíõ¿¿æèëòèéí òóõàé õóóëèéí 38.3, 62.1, Òºðèéí àóäèòûí òóõàé õóóëèéí 15.1.2, 18.5 äàõü çààëòûã ¿íäýñëýí “Òºðèéí áàíê” ÕÕÊ-èéí 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äóóñãàâàð áîëñîí æèëèéí ñàíõ¿¿ãèéí áàéäëûí òàéëàí, äýëãýðýíã¿é îðëîãûí òàéëàí, ìºíãºí ã¿éëãýý, ºì÷èéí ººð÷ëºëòèéí òàéëàíãóóä áîëîí õîëáîãäîõ áóñàä èë÷ëýë òîäðóóëãà (öààøèä “ñàíõ¿¿ãèéí òàéëàí” ãýíý)-ä àóäèò õèéëýý.

¯¿ðýã õàðèóöëàãûí òàëààðõ ìýäýãäýë

“Òºðèéí áàíê” ÕÕÊ-èéí óäèðäëàãà íü ñàíõ¿¿ãèéí òàéëàíãóóäûã Ìîíãîë Óëñûí Íÿãòëàí áîäîõ á¿ðòãýëèéí òóõàé õóóëü, Ñàíõ¿¿ãèéí òàéëàãíàëûí îëîí óëñûí ñòàíäàðò (ÑÒÎÓÑ), òýäãýýðò íèéö¿¿ëýí Ìîíãîëáàíêíààñ ãàðãàñàí íÿãòëàí áîäîõ á¿ðòãýëèéí çààâàð, æóðìûí äàãóó áýëòãýõ ¿¿ðýãòýé.

Ñàíõ¿¿ãèéí òàéëàíãóóä Ìîíãîë Óëñûí Íÿãòëàí áîäîõ á¿ðòãýëèéí òóõàé õóóëü, ÑÒÎÓÑ, òýäãýýðò íèéö¿¿ëæ Ìîíãîëáàíêíààñ ãàðãàñàí çààâàð, æóðàì, çààâðûí äàãóó ¿íýí çºâ, áîäèòîé èëýðõèéëýãäñýí ýñýõýä ä¿ãíýëò ºãºõ íü òºðèéí àóäèòûí áàéãóóëëàãûí ¿¿ðýã þì.

“ÒªÐÈÉÍ ÁÀÍÊ” ÕÕÊ-ÈÉÍ

Ҫ˪ªËªÍ ÓÄÈÐÄÀÕ ÇªÂ˪ËÄ

ÀÓÄÈÒÛÍ ÃÝÐ×ÈËÃÝÝ

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Ñàíàë ä¿ãíýëòèéí ¿íäýñëýë

Áèä àóäèòàà Íÿãòëàí áîäîã÷äûí îëîí óëñûí õîëáîîíîîñ áàòàëñàí Àóäèòûí îëîí óëñûí ñòàíäàðò, ò¿¿íä íèéö¿¿ëæ Ìîíãîë Óëñûí ¯íäýñíèé Àóäèòûí ãàçðààñ ãàðãàñàí Ñàíõ¿¿ãèéí àóäèòûí ãàðûí àâëàãûí äàãóó ã¿éöýòãýñýí. Ýäãýýð ñòàíäàðò, ãàðûí àâëàãà íü ñàíõ¿¿ãèéí òàéëàí ìàòåðèàëëàã áóðóó èëýðõèéëëýýñ àíãèä ýñýõ òàëààð ¿íäýñëýëòýé íîòîëãîî îëæ àâàõ çîðèëãîîð òºëºâëºæ, ã¿éöýòãýõèéã áèäíýýñ øààðääàã. Àóäèòààð ñàíõ¿¿ãèéí òàéëàí äàõü ä¿í õýìæýý áîëîí èë÷ëýë òîäðóóëãûã äýìæèõ íîòëîõ ç¿éëñèéã ñîðèëûí ¿íäñýí äýýð øàëãàäàã. Ò¿¿í÷ëýí àóäèòààð óäèðäëàãûí àøèãëàñàí íÿãòëàí áîäîõ á¿ðòãýëèéí çàð÷èì, õèéñýí ÷óõàë òîîöîîëëûã ¿íýëæ öýãíýí, ñàíõ¿¿ãèéí òàéëàíãèéí åðºíõèé òîëèëóóëãûã ¿íýëäýã.

Áèäíèé õèéñýí àóäèò, îëæ àâñàí íîòîëãîî íü “Òºðèéí áàíê” ÕÕÊ-èéí ñàíõ¿¿ãèéí òàéëàíä ñàíàë ä¿ãíýëò ºãºõ õàíãàëòòàé ¿íäýñëýë áîëíî ãýäýãò èòãýëòýé áàéíà.

Ǻð÷èëã¿é ñàíàë ä¿ãíýëò

Áèäíèé ä¿ãíýëòýýð, àóäèòëàñàí ñàíõ¿¿ãèéí òàéëàí íü “Òºðèéí áàíê” ÕÕÊ-èéí 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººðõ ñàíõ¿¿ãèéí áàéäàë, ¿éë àæèëëàãààíû ¿ð ä¿í, ºì÷èéí ººð÷ëºëò áîëîí ìºíãºí ã¿éëãýýã á¿õ ìàòåðèàëëàã ç¿éëñèéí õóâüä ÑÒÎÓÑ, òýäãýýðò íèéö¿¿ëæ Ìîíãîëáàíêíààñ ãàðãàñàí íÿãòëàí áîäîõ á¿ðòãýëèéí æóðàì, àðãà÷ëàëûí äàãóó ¿íýí, çºâ áîäèòîé èëýðõèéëñýí áàéíà.

¯ÍÄÝÑÍÈÉ ÀÓÄÈÒÛÍ ÃÀÇÐÛÍ ÑÀÍÕ¯¯ÃÈÉÍ ÀÓÄÈÒÛÍ ÃÀÇÐÛÍ ÇÀÕÈÐÀË

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Òîäðóóëãà 2011.12.31 2010.12.31

Õºpºíãº

Áýëýí ìºíãº, òºâ áàíê äàõü õàðèëöàõ 5 28,649,261 12,327,163

Áóñàä áàíêèíä áàéðøóóëñàí ìºí㺠6 16,657,577 9,315,191

Àðèëæààíû ¿íýò öààñ 7 56,157,941 81,686,658

Çýýë áà ópüä÷èëãàà-öýâýp 8 102,212,356 61,751,744

¯íäñýí õºðºíãº-öýâýp 9 11,308,941 11,591,946

Áèåò áóñ õºðºíãº-öýâýð 10 969,500 1,035,309

Óðò õóãàöààò õºðºí㺠îðóóëàëò 11 14,913,128 235,328

Áóñàä àêòèâ 12 761,145 2,253,707

Íèéò õºpºí㺠231,629,849 180,197,046

“ÒªÐÈÉÍ ÁÀÍÊ” ÕÕÊ2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äóóñãàâàð áîëñîí æèëèéí

Ñàíõ¿¿ãèéí áàéäëûí òàéëàí

(Ìÿíãàí òºãðºãººð)

ªp òºëáºp

Õàpèëöàõ äàíñ 13 71,952,424 54,115,821

Õàäãàëàìæ 14 88,435,119 75,278,887

Áóñàä áàíêíààñ òàòñàí ýõ ¿¿ñâýð 15 9,976,926 5,068,874

Áóñàä ýõ ¿¿ñâýð 16 22,868,704 12,101,538

Áóñàä ïàññèâ 17 5,718,485 5,077,871

ªp òºëáºpèéí ä¿í 198,951,658 151,642,992

ªºpèéí õºpºíãº

Õóâüöààò êàïèòàë 18 28,000,000 28,000,000

Íèéãìèéí õºãæëèéí ñàí 217,041 -

Õópèìòëàãäñàí àøèã 4,461,150 554,054

ªºpèéí õºpºíãèéí ä¿í 32,678,191 28,554,054

Íèéò ºp òºëáºp áà ººpèéí õºpºí㺠231,629,849 180,197,046

Àóäèòûí òàéëàí

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“ÒªÐÈÉÍ ÁÀÍÊ” ÕÕÊ2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äóóñãàâàð áîëñîí æèëèéíÄýëãýðýíã¿é îðëîãûí òàéëàí

Òîäðóóëãà 2011.12.31 2010.12.31

Õ¿¿ãèéí îpëîãî 19 22,505,776 15,176,662

Õ¿¿ãèéí çàpäàë 20 (14,148,389) (10,983,303)

Öýâýp õ¿¿ãèéí îpëîãî 8,357,387 4,193,358

Àðèëæààíû öýâýð îëç (ãàðç) 21 693,821 1,133,496

Õàíø, ¿íýëãýýíèé òýãøèòãýëèéí öýâýð îëç 22 288,077 502,579

¯éë÷èëãýýíèé øèìòãýë, õópààìæ 23 910,541 612,688

Õ¿¿ãèéí áóñ îpëîãûí ä¿í 1,892,439 2,248,763

¯éë àæèëëàãààíû öýâýð îpëîãî 10,249,826 6,442,122

¯éë àæèëëàãààíû çàpäàë 24 (6,420,436) (5,564,540)

Ýðñäýëèéí íººö áàéãóóëàõûí ºìíºõ àøèã (àëäàãäàë)

3,829,390 877,582

Áîëçîøã¿é ýðñäëèéí çàðäàë 25 (263,241) (620,487)

¯éë àæèëëàãààíû àøèã (àëäàãäàë) 3,566,149 257,094

¯éë àæèëëàãààíû áóñ îðëîãî 26 1,114,470 1,090,281

¯éë àæèëëàãààíû áóñ çàðäàë 27 (39,452) (180,186)

Îpëîãûí òàòâàpûí ºìíºõ àøèã (àëäàãäàë)

4,641,167 1,167,190

Îpëîãûí òàòâàpûí çàpäàë 28 (208,836) -

Öýâýp àøèã (àëäàãäàë) 4,432,331 1,167,190

(Ìÿíãàí òºãðºãººð)

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 20

11 ÆÈ

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ÉËÀÍ

29

“ÒªÐÈÉÍ ÁÀÍÊ” ÕÕÊ2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äóóñãàâàð áîëñîí æèëèéí

ªì÷èéí ººð÷ëºëòèéí òàéëàí

(Ìÿíãàí òºãðºãººð)

¯ç¿¿ëýëòÕóâüöààò êàïèòàë

Íèéãìèéí õºãæëèéí ñàí

Õóðèìòëàãäñàí àøèã (àëäàãäàë)

ªì÷èéí ä¿í

2009 îíû 12-ð ñàðûí 31-íèé ¿ëäýãäýë 28,000,000 - (582,840) 27,417,160

ªìíºõ ¿åèéí çàëðóóëãà - - (30,296) (30,296)

Çàëðóóëñàí ¿ëäýãäýë 28,000,000 - (613,136) 27,386,864

Íýìæ ãàðãàñàí õóâüöàà - - - -

Òàéëàíò ¿åèéí öýâýð àøèã (àëäàãäàë) - - 1,167,190 1,167,190

2010 îíû 12-ð ñàðûí 31-íèé ¿ëäýãäýë 28,000,000 - 554,054 28,554,054

Íýìæ ãàðãàñàí õóâüöàà - - - -

Àøãèéí õóâààðèëàëò: - - - -

Õóâààðèëñàí óðàìøóóëàë - - (58,360) (58,360)

Íèéãìèéí õºãæëèéí ñàíä õóâààðèëñàí

- 466,876 (466,876) -

Íèéãìèéí õºãæëèéí ñàíãèéí çàðöóóëàëò

- (249,835) - (249,835)

Òàéëàíò ¿åèéí öýâýð àøèã - - 4,432,331 4,432,331

2011 îíû 12-ð ñàðûí 31-íèé ¿ëäýãäýë 28,000,000 217,041 4,461,150 32,678,191

Àóäèòûí òàéëàí

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“ÒªÐÈÉÍ ÁÀÍÊ” ÕÕÊ2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äóóñãàâàð áîëñîí æèëèéí̺íãºí ã¿éëãýýíèé òàéëàí

(Ìÿíãàí òºãðºãººð)

2011.12.31 2010.12.31

¯íäñýí ¿éë àæèëëàãààíû ìºíãºí ã¿éëãýý

Òàòâàpûí ºìíºõ àøèã 4,641,167 1,167,190

Òîõèpóóëãà:

Ýëýãäýë, õîðîãäëûí çàðäàë 962,592 883,202

Áîëçîøã¿é ýðñäëèéí çàðäàë (íºõºëò) (839,102) 1,286,460

Õ¿¿ãèéí îpëîãî (22,505,776) (13,957,698)

Õ¿¿ãèéí çàðäàë 14,148,389 10,983,298

Àøãèéí çàëðóóëãûí íºëººëºë - 460,532

¯íäñýí õºpºí㺠õóäàëäñíû îëç (ãàðç) 1,777 -

Àæëûí êàïèòàëûí ººp÷ëºëòèéí ºìíºõ ¿íäñýí ¿éë àæèëëàãààíû àøèã (àëäàãäàë)

(3,590,953) 822,984

¯éë àæèëëàãààíû àêòèâûí (ºñºëò), áóópàëò:

Áîãèíî õóãàöààò õºðºí㺠îðóóëàëò 25,528,717 (7,808,384)

Çýýë, ópüä÷èëãàà (39,345,963) (81,686,658)

Áóñàä àêòèâ (25,094) 57,204,584

¯éë àæèëëàãààíû ïàññèâûí ºñºëò, (áóópàëò)

Õàpèëöàõ, õàäãàëàìæ 30,133,534 45,255,052

Áóñàä áàíêíààñ òàòñàí ýõ ¿¿ñâýð 4,908,052 (2,559,485)

Áóñàä ýõ ¿¿ñâýð 10,767,165 (2,764,689)

Áóñàä ïàññèâ 623,124 2,032,042

¯íäñýí ¿éë àæèëëàãààíû ìºíãºí ã¿éëãýý 28,998,583 10,495,446

Àâñàí õ¿¿ 23,747,886 12,318,833

Òºëñºí õ¿¿ (13,287,190) (11,326,554)

Îpëîãûí òàòâàpûí òºëºëò (193,245) -

¯íýëãýýíèé õàñàãäóóëãûí çàðäëûí íºõºëò - (1,821,025)

¯íäñýí ¿éë àæèëëàãààíû öýâýp ìºíãºí ã¿éëãýý 39,266,034 9,666,700

Õºpºí㺠îpóóëàëòûí ìºíãºí ã¿éëãýý

Õóäàëäàæ àâñàí ¿íäñýí õºpºí㺠(615,555) (981,624)

Õóäàëäàí àâñàí óðò õóãàöààò õºðºí㺠îðóóëàëò (14,677,800) -

Õóäàëäñàí ¿íäñýí õºpºí㺠- -

Õóäàëäñàí óðò õóãöààò õºðºí㺠îðóóëàëò - -

Õºpºí㺠îpóóëàëòûí öýâýp ìºíãºí ã¿éëãýý (15,293,355) (981,624)

Ñàíõ¿¿ãèéí ¿éë àæèëëàãààíû ìºíãºí ã¿éëãýý

Íýìæ ãàðãàñàí õóâüöàà - -

Íèéãìèéí õºãæëèéí ñàíãèéí çàðöóóëàëò (249,835) -

Õóâààðèëñàí óðàìøóóëàë (58,360) -

Ñàíõ¿¿ãèéí ¿éë àæèëëàãààíû öýâýp ìºíãºí ã¿éëãýý (308,195) -

Á¿õ öýâýp ìºíãºí ã¿éëãýý 23,664,485 8,685,076

̺íãº, ò¿¿íòýé àäèëòãàõ õºpºíãèéí ýõíèé ¿ëäýãäýë 21,642,353 12,957,277

̺íãº, ò¿¿íòýé àäèëòãàõ õºpºíãèéí ýöñèéí ¿ëäýãäýë 45,306,838 21,642,353

Àóäèòûí òàéëàí

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31

Ìîíãîë Óëñûí Çàñãèéí ãàçðûí 2009 îíû 11 ä¿ãýýð ñàðûí 19-íèé ºäðèéí 348 äóãààð òîãòîîëîîð Áàíê, ñàíõ¿¿ãèéí çàõ çýýëèéí òîãòâîðòîé áàéäëûã õàíãàæ, õàäãàëàìæ ýçýìøèã÷äèéí ýðõ àøãèéã õàìãààëàõ çîðèëãîîð áàéãóóëàãäñàí. Óã òîãòîîëîîð áàíêíû ¿¿ñãýí áàéãóóëàã÷ààð Ñàíãèéí ÿàìûã òîìèëæ, øèíýýð ¿¿ñãýí áàéãóóëàõ òºðèéí ºì÷èò áàíêíû ä¿ðìèéã áàòëàõ, Ìîíãîëáàíêòàé çºâøèëöºæ áàíêíû ä¿ðìèéí ñàíã á¿ðä¿¿ëýõ, áàíê áàéãóóëàõ õ¿ñýëòèéã Ìîíãîëáàíêèíä ãàðãàæ, çºâøººðºë àâàõ, áàíêíû ã¿éöýòãýõ óäèðäëàãûã òîìèëæ, îðîí òîî, òºñâèéã áàòëàí, ¿éë àæèëëàãààã ýõë¿¿ëýõèéã Ñàíãèéí Ñàéäàä äààëãàñàí.

Óã òîãòîîëûí äàãóó Ñàíãèéí ñàéäûí 2009 îíû 11 ä¿ãýýð ñàðûí 23-íû ºäðèéí 259 òîîò òóøààëààð Òºðèéí ºì÷èò “Òºðèéí áàíê” áàéãóóëàõààð øèéäâýðëýæ, áàíêíû ä¿ðìèéã áàòàëñàí.

Ìîíãîë Óëñûí Áàíêíû òóõàé õóóëü áîëîí ¿¿ñãýí áàéãóóëàã÷èéí ãàðãàñàí

ºðãºäëèéí äàãóó Ìîíãîëáàíêíû Åðºíõèéëºã÷èéí 2009 îíû 11 ä¿ãýýð ñàðûí 23-íû ºäðèéí 652 äóãààð òóøààëààð áàíê áàéãóóëàõ çºâøººðëèéí ¿¿ñãýí áàéãóóëàã÷èä, ìºí ºäðèéí 653 òîîò òóøààëààð áàíêíû ¿éë àæèëëàãàà ýðõëýõ çºâøººðëèéã “Òºðèéí áàíê”-ä òóñ òóñ îëãîñîí.

Äýýðõ øèéäâýð áîëîí Ìîíãîëáàíêíààñ îëãîñîí 26 òîîò Áàíêíû çºâøººðëèéí ãýð÷èëãýýíèé äàãóó áàíê íü ìºíãºí õàäãàëàìæ, çýýë, òºëáºð òîîöîî, ãàäààä âàëþò õóäàëäàí àâàõ, õóäàëäàõ, õàäãàëàõ, õàäãàëóóëàõ, ººðèéí íýðèéí ºìíººñ ãóðàâäàã÷ ýòãýýäýä áàòàëãàà, áàòëàí äààëò ãàðãàõ, ¿íýò ìåòàëë, ýðäýíèéí ÷óëóó õóäàëäàí àâàõ, õóäàëäàõ, õàäãàëàõ, õàäãàëóóëàõ, ¿íýò ç¿éë õàäãàëàõ, ãàäààä òºëáºð òîîöîî õèéõ, ¿íýò öààñ ãàðãàõ, õóäàëäàõ, õóäàëäàí àâàõ, õºðºí㺠îðóóëàëò, ñàíõ¿¿ãèéí ÷èãëýëýýð çºâëºìæ, ìýäýýëýë ºãºõ ¿éë àæèëëàãàà ýðõëýõ áîëñîí.

̺í òóñ áàíêèíä Ìîíãîëáàíêíû Åðºíõèéëºã÷èéí 2011 îíû 3 äóãààð ñàðûí 17-íû ºäðèéí 115 äóãààð òóøààëààð ãàäààä òºëáºð òîîöîîíû íýìýëò çºâøººðëèéã íýìæ îëãîñîí.

Ñàíãèéí ñàéäûí 2010 îíû 12 äóãààð ñàðûí 03-íû ºäðèéí 260 òîîò òóøààëààð áàíêíû ä¿ðìèéã øèíý÷ëýí áàòàëñàí.

Áàíê íü Ìîíãîë Óëñûí Áàíêíû òóõàé õóóëü, Êîìïàíèéí òóõàé õóóëü Ìîíãîëáàíêíààñ îëãîñîí òóñãàé çºâøººðºë áîëîí áàíêíû ä¿ðìèéí äàãóó ºì÷ëºëèéí õóâüä òºðèéí ºì÷èò, áàíêíû íèéòëýã ¿éë àæèëëàãàà ÿâóóëäàã, àøãèéí òºëºº õÿçãààðëàãäìàë õàðèóöëàãàòàé êîìïàíèéí õýëáýðýýð çîõèîí áàéãóóëàãäñàí Ìîíãîë Óëñûí õóóëèéí ýòãýýä þì.

Òºðèéí áàíê íü Óëààíáààòàð õîòîä 7 ñàëáàð, 7 òîîöîîíû òºâ, 3 êàññ áîëîí

õºäºº îðîí íóòàãò 11 ñàëáàð, 3 òîîöîîíû òºâ, 3 êàññòàéãààð ¿éë àæèëëàãàà ÿâóóëæ áàéíà.

1. ÁÀÍÊÍÛ ÒÀËÀÀÐÕÈ ÌýÄýýËýË ÁÀ ¯ÉË ÀÆÈËËÀÃÀÀ

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à) Ñàíõ¿¿ãèéí òàéëàí áýëòãýõ ¿íäñýí çàð÷èì Áàíê íü ñàíõ¿¿ãèéí òàéëàíãàà Ñàíõ¿¿ãèéí Òàéëàãíàëûí Îëîí Óëñûí Ñòàíäàðò

(ÑÒÎÓÑ), ò¿¿íä íèéö¿¿ëýí ãàðãàñàí Ìîíãîë Óëñàä ìºðäºãäºæ áóé íÿãòëàí áîäîõ á¿ðòãýëèéí çàð÷èì áîëîí Ìîíãîëáàíêíààñ áàòëàí ãàðãàñàí Áàíêíû íÿãòëàí áîäîõ á¿ðòãýëèéí çààâðûí äàãóó áýëòãýäýã.

á) ¯íýëãýý

Ñàíõ¿¿ãèéí òàéëàíã ò¿¿õýí ºðòãèéí çàð÷ìààð áýëòãýñýí.

â) ¯éë àæèëëàãààíû áîëîí ñàíõ¿¿ãèéí òàéëàí ãàðãàñàí âàëþò

Áàíêíû ¿éë àæèëëàãààíû âàëþò íü Ìîíãîë Óëñûí ¿íäýñíèé âàëþò òºãðºã þì. Õàâñàðãàñàí ñàíõ¿¿ãèéí òàéëàíã íýãæèéí îðîíã ìÿíãà÷èëñàí òºãðºãººð áýëòãýñýí.

ã) Òàéëàãíàëûí ñóóðü

Áàíê íü íÿãòëàí áîäîõ á¿ðòãýëèéí àêêðóýë ñóóðüä ¿íäýñëýí ñàíõ¿¿ãèéí òàéëàíãàà áýëòãýäýã.

ä) Ñàíõ¿¿ãèéí òàéëàí áýëòãýõ òºñººëºë

Áàíê íü îäîî áîëîí àëñ èðýýä¿éä ¿éë àæèëëàãààãàà òàñðàëòã¿é ¿ðãýëæë¿¿ëíý ãýñýí òºñººëºëä ¿íäýñëýí ñàíõ¿¿ãèéí òàéëàíãàà áýëòãýäýã.

2. ÑÀÍÕ¯¯ÃÈÉÍ ÒÀÉËÀÍ ÁýËÒÃýÕ ¯ÍÄýÑËýË

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à) Õºðºíãèéã õ¿ëýýí çºâøººðºõ

Áàíêíû ºíãºðñºí ¿éë àæèëëàãàà áîëîí ¿éëäëèéí ¿ð ä¿íä áèé áîëñîí áàíêíû ìýäýëä áàéãàà èðýýä¿éä ýäèéí çàñãèéí ¿ð àøèã àâ÷ èðýõ áºãººä áîäèòîîð õýìæèãäýõ¿éö ýäèéí çàñãèéí íººö áóþó ÷àäàâõèéã áàëàíñàíä õºðºí㺺ð õ¿ëýýí çºâøººð÷ á¿ðòãýäýã.

á) ªð òºëáºðèéã õ¿ëýýí çºâøººðºõ

Áàíêíû ºíãºðñºí ¿éë ÿâäëûí ¿ð ä¿íä áèé áîëñîí, ºð òºëáºðèéã áàðàãäóóëñíààð áàíêíû ýäèéí çàñãèéí ¿ð àøãèéã àãóóëæ áóé íººöèéã áàãàñãàõ áºãººä õýìæèæ áîëîõóéö áàíêíû áóñäûí ºìíº õ¿ëýýõ ¿¿ðãèéã áàëàíñàíä ºð òºëáºðººð õ¿ëýýí çºâøººð÷, á¿ðòãýäýã.

â) Îðëîãûã õ¿ëýýí çºâøººðºõ, õýìæèõ çàð÷èì

Áàíêíû åðäèéí ¿éë àæèëëàãààíû ÿâöàä òàéëàíò õóãàöààíä áèé áîëñîí áºãººä ºì÷ ýçýìøèã÷äýýñ îðóóëñàí õºðºí㺺ñ áóñàä øàëòãààíààð ºì÷èéí ºñºëò õýëáýðýýð èëýðñýí, ýäèéí çàñãèéí ºãººæèéí äîòîãø óðñãàëûã îðëîãîîð õ¿ëýýí çºâøººð÷ á¿ðòãýäýã.

Îðëîãûã õ¿ëýýí àâñàí áóþó õ¿ëýýí àâàõààð õ¿ëýýãäýæ áóé ìºí㺠ò¿¿íòýé àäèëòãàõ õºðºíãèéí íýðëýñýí ¿íýýð õýìæèæ, òàéëàãíàäàã.

ã) Çàðäëûã õ¿ëýýí çºâøººðºõ, õýìæèõ çàð÷èì

Áàíêíû åðäèéí ¿éë àæèëëàãààíû ÿâöàä òàéëàíò õóãàöààíä áèé áîëñîí ºì÷ ýçýìøèã÷èä îëãîñîí õóâààðèëàëòòàé õîëáîãäîõ öýâýð ºì÷èéí áóóðàëòààñ áóñàä øàëòãààíààð õºðºíãèéã áàãàñãàõ, ºð òºëáºðèéã íýìýãä¿¿ëýõ õýëáýðýýð ãàðñàí ýäèéí çàñãèéí ¿ð àøãèéí áóóðàëòûã çàðäëààð õ¿ëýýí çºâøººð÷ á¿ðòãýäýã.

Çàðäëûã òºëñºí, ýñâýë òºëºõººð õ¿ëýýãäýæ áàéãàà ìºí㺠áà ò¿¿íòýé àäèëòãàõ õºðºíãèéã íýðëýñýí ¿íýýð õýìæèæ, á¿ðòãýäýã.

ä) Ãàäààä âàëþòûí ã¿éëãýý

Ãàäààä âàëþòààð õèéãäñýí ìºíãºí ç¿éëñèéí àæèë ã¿éëãýýã òóõàéí ºäðèéí àëáàí õàíøààð òºãðºãò õºðâ¿¿ëæ, òºãðºã âàëþòààð äàâõàð á¿ðòãýäýã.

Ò¿¿õýí ºðò㺺ð òîäîðõîéëîãäñîí ãàäààä âàëþòààðõ ìºíãºí áóñ ç¿éëñèéã àæèë ã¿éëãýý ãàðñàí ºäðèéí àëáàí õàíøààð òºãðºãò õºðâ¿¿ëæ á¿ðòãýäýã.

Ìîíãîëáàíêíààñ çàðëàñàí àëáàí õàíø ººð÷ëºãäºõ òóõàé á¿ð ãàäààä

âàëþòààð èëýðõèéëýãäñýí ìºíãºí ç¿éëñèéí ¿ëäýãäýëä õàíøèéí òýãøèòãýë õèéæ, õàíøèéí ººð÷ëºëòèéí óëìààñ ãàðñàí çºð¿¿ã õàíøèéí òýãøèòãýëèéí îëç, ãàðçààð õ¿ëýýí çºâøººðäºã. Ýíý íü õàíøèéí çºð¿¿ãèéí áîäèò áóñ îëç áà ãàðç þì.

3. ÍßÃÒËÀÍ ÁÎÄÎÕ Á¯ÐÒÃýËÈÉÍ ¯ÍÄÑýÍ ÁÎÄËÎÃÓÓÄ

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Âàëþòûí ñîëèëöîî, àðèëæààíû ÿâöàä ¿¿ññýí õàíøèéí çºð¿¿ã âàëþòûí àðèëæààíû îëç, ãàðçààð õ¿ëýýí çºâøººðäºã. Ýíý íü õàíøèéí çºð¿¿ãèéí áîäèò îëç áà ãàðç áîëíî.

å) Ñàíõ¿¿ãèéí õýðýãë¿¿ð

Ñàíõ¿¿ãèéí õýðýãë¿¿ð ãýäýã íü íýã áàéãóóëëàãûí ñàíõ¿¿ãèéí õºðºíãº, íºãºº áàéãóóëëàãûí ñàíõ¿¿ãèéí ºð òºëáºð áóþó ºì÷èéã çýðýã ºñãºäºã àëèâàà ãýðýý þì.

̺í㺠áóþó áóñàä ñàíõ¿¿ãèéí õºðºíãèéã ººð áàéãóóëëàãààñ àâàõ ãýðýýíèé ýðõ, ýñâýë ñàíõ¿¿ãèéí õýðýãë¿¿ðèéã ººð áîëîìæèò òààëàìæòàé íºõö뺺ð áóñàä áàéãóóëëàãàòàé ñîëèëöîõ ýðõèéã ñàíõ¿¿ãèéí õºðºí㺺ð á¿ðòãýäýã.

̺í㺠áóþó áóñàä ñàíõ¿¿ãèéí õºðºíãèéã áóñäàä ºãºõ, ýñâýë ñàíõ¿¿ãèéí õýðýãë¿¿ðèéã áîëîìæèò òààëàìæã¿é íºõö뺺ð áóñàäòàé ñîëèëöîõ, ãýðýýíèé ¿¿ðýã õàðèóöëàãà á¿õèé àëèâàà ºð òºëáºðèéã ñàíõ¿¿ãèéí ºð òºëáºðººð á¿ðòãýäýã.

Ñàíõ¿¿ãèéí õýðýãë¿¿ðò áîãèíî õóãàöààíä àðèëæààëàõààð, òºëáºðèéí ÷àäâàðûí óäèðäëàãûí çîðèëãîîð ýçýìøèæ áàéãàà ñàíõ¿¿ãèéí äåðèâàòèâóóä, çýýë áà àâëàãà, òºëºãäºõ õóãàöàà õ¿ðòýë ýçýìøèæ áàéãàà áóñàä ñàíõ¿¿ãèéí õýðýãë¿¿ð õàìààðíà.

Áàíê ñàíõ¿¿ãèéí õýðýãë¿¿ðèéã õóäàëäàæ àâàõ, ýñâýë ãàðãàõ ¿åä ºðò㺺ð íü ýõýëæ á¿ðòãýäýã. ªðòºã íü ñàíõ¿¿ãèéí õýðýãë¿¿ðèéí áîäèò ¿íý öýíý áàéíà.

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Òóñ áàíê íü ñàíõ¿¿ãèéí òàéëàíãèéí ç¿éë á¿ðèéí õóâüä äàðààõ á¿ðòãýëèéí áîäëîãûã áàðèìòàëäàã.

à) Õ¿¿ãèéí îðëîãî, çàðäàë

Õ¿¿ãèéí îðëîãî, çàðäëûã íÿãòëàí áîäîõ á¿ðòãýëèéí àêêðóýë ñóóðèàð õ¿ëýýí çºâøººð÷ á¿ðòãýäýã.

á) Øèìòãýë, õóðààìæ

¯éë÷èëãýýíèé õóðààìæ, øèìòãýëèéã îðëîãî îðñîí ¿åä íü àêêðóýë ñóóðèàð á¿ðòãýäýã.

â) ̺íãº

̺í㺠íü áàíêíû êàññ äàõü áýëýí ìºí㺠áà ÿìàð íýã õÿçãààðëàëò õèéãäýýã¿é òºëáºð ã¿éöýòãýõýä áýëýí ãàäààä, äîòîîäûí áóñàä áàíê äàõü õàðèëöàõ äàíñàíä áàéðøóóëñàí ìºíãºíººñ á¿ðäýíý.

̺í㺠áà ò¿¿íòýé àäèëòãàõ ç¿éëñèéã íýðëýñýí ¿íýýð íü á¿ðòãýäýã. Ãàäààä âàëþòààð èëýðõèéëýãäñýí ìºíãèéã òóõàéí ¿åèéí Ìîíãîëáàíêíààñ çàðëàñàí àëáàí õàíøààð òºãðºãò øèëæ¿¿ëæ á¿ðòãýäýã.

ã) Õºðºí㺠îðóóëàëò

Õ¿¿, íîãäîë àøèã çýðãýýð äàìæóóëàí áàÿëãèéã îëæ àâàõ, õºðºíãèéí ¿íý öýíèéã ºñãºõ, õºðºí㺠îðóóëàëòûí àðèëæààãààð àøèã îëîõ çîðèëãîîð áàíêíû ýçýìøèæ áàéãàà ñàíõ¿¿ãèéí õºðºíãèéã õºðºí㺠îðóóëàëò áóþó ¿íýò öààñàíä á¿ðòãýäýã. Õºðºí㺠îðóóëàëò íü óðò áîëîí áîãèíî õóãàöààòàé áàéíà.

Áîãèíî õóãàöààò õºðºí㺠îðóóëàëò íü õ¿¿, àðèëæààíû àøèã õýëáýðýýð îðëîãî îëîõ çîðèëãîîð ñàíõ¿¿ãèéí íººöèéã íýã æèë õ¿ðòýë õóãàöààãààð çàõ çýýëä áàéðøóóëñíààð áàíêíû ýçýìøèæ áàéãàà õºðºí㺠þì. Ýíý õºðºí㺠îðóóëàëòàíä Ìîíãîëáàíêíû ¿íýò öààñ, Çàñãèéí ãàçðûí ¿íýò öààñ õàìààðíà.

Áîãèíî õóãàöààò õºðºí㺠îðóóëàëòààñ áóñàä á¿õ õºðºí㺠îðóóëàëò íü óðò õóãàöààò õºðºí㺠îðóóëàëò áºãººä íýã æèëýýñ äýýø õóãàöààãààð ýçýìøèæ áàéãàà áîíä, õóâüöàà, ºì÷ëºëèéí õóâü îðîëöîî ¿¿íä õàìààðíà.

Õºðºí㺠îðóóëàëòûã àíõ ºðò㺺ð íü ¿íýëæ á¿ðòãýäýã. Õóäàëäàí áîðëóóëàõààð õàäãàëæ áàéãàà ¿íýò öààñûã òóõàéí ¿åèéí öýâýð ¿íý öýíýýð íü á¿ðòãýäýã. Õºðºí㺠îðóóëàëòûí çîðèëãîîð õàäãàëæ áàéãàà ¿íýò öààñûã ºðòºã áà çàõ çýýëèéí ¿íèéí àëü áàãààð íü á¿ðòãýäýã.

ä) Çýýë

Çýýëèéã àæ àõóéí íýãæ, èðãýäýä îëãîñîí çýýëèéí ä¿íãýýñ çýýë òºëºãäºõºä ó÷èð÷ áîëçîøã¿é àëäàãäëûí íººöèéã õàññàí öýâýð ä¿íãýýð ñàíõ¿¿ãèéí òàéëàíä èëýðõèéëäýã.

4. ÍßÃÒËÀÍ ÁÎÄÎÕ Á¯ÐÒÃýËÈÉÍ ÇÀÐÈÌ ÒÓÑÃÀÉ ÁÎÄËÎÃO

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Çýýë òºëºãäºõºä ó÷èð÷ áîëçîøã¿é àëäàãäëûí íººöèéã Ìîíãîëáàíêíû Åðºíõèéëºã÷, Ñàíãèéí Ñàéäûí õàìòàðñàí òóøààëààð áàòàëñàí “Àêòèâûã àíãèëàõ, àêòèâûí ýðñäëèéí ñàí áàéãóóëàõ, çàðöóóëàõ æóðàì”-ûí äàãóó áàéãóóëäàã.

å) ¯íäñýí õºðºíãº

¯íäñýí õºðºíãèéã ñàíõ¿¿ãèéí òàéëàíä àíõíû ºðò㺺ñ õóðèìòëàãäñàí ýëýãäëèéã õàññàí öýâýð ä¿íãýýð òàéëàãíàäàã.

Àíõíû ºðòºã íü õºðºíãèéã õóäàëäàí àâñàí ¿íý äýýð ò¿¿íèéã îëæ áýëòãýõýä ãàðñàí çàðäàë, èõ çàñâàðûí çàðäëûã íýìñýí ä¿íãýýñ á¿ðäýíý.

¯íäñýí õºðºíãèéí ýëýãäëèéã õºðºíãèéí àøèãëàãäàõ æèëèéã ¿íäýñëýí øóëóóí øóãàìûí àðãààð áàéãóóëäàã.

Ýíý çàð÷èì íü Ìîíãîë Óëñûí “Àæ àõóéí íýãæèéí îðëîãûí àëáàí òàòâàðûí òóõàé” õóóëüä çààñàí ýëýãäýë áàéãóóëàõ çàð÷èìòàé àäèë áàéíà.

¯íäñýí õºðºíãèéí ýëýãäëèéã òîîöîõ õóãàöàà äàðààõ áàéäàëòàé áàéíà.

Õºðºíãèéí àíãèëàëÝëýãäýë òîîöîõ õóãàöàà

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Òàâèëãà, ýä õîãøèë 10

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¯íäñýí õºðºíãèéã äàíñíààñ õàñàõ, õóäàëäàí áîðëóóëàõ ¿åä õºðºíãèéí ¿ëäýãäýë ºðòºã, õóäàëäñàí ¿íèéí çºð¿¿ãýýð õºðºí㺠äàíñíààñ õàññàí áîëîí õóäàëäàí áîðëóóëñíû îëç, ãàðçûã õ¿ëýýí çºâøººðäºã.

æ) Áèåò áóñ õºðºíãº

Àæèë ¿éë÷èëãýýíèé íèéë¿¿ëýëòýä áîëîí óäèðäëàãûí çîðèóëàëòààð àøèãëàõààð ýçýìøèæ áàéãàà áèåò øèíæ ÷àíàðã¿é, õàðüöàíãóé óäààí õóãàöààãààð àøèãëàãäàõ õºðºíãèéã áèåò áóñ õºðºí㺺ð õ¿ëýýí çºâøººð÷, á¿ðòãýäýã.

Áàíê íü ïðîãðàìì õàíãàìæèéã áèåò áóñ õºðºíãºíä õàìààðóóëàí á¿ðòãýäýã.

Áèåò áóñ õºðºíãèéã ò¿¿íä òîîöñîí õîðîãäóóëãûã õàññàí öýâýð ä¿íãýýð ñàíõ¿¿ãèéí òàéëàíä èëýðõèéëäýã.

Áèåò áóñ õºðºíãèéí õîðîãäóóëãûã õºðºíãèéí àøèãëàãäàõ æèëèéã ¿íäýñëýí øóëóóí øóãàìûí àðãààð òîîöäîã.

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Áèåò áóñ õºðºíãèéí õîðîãäóóëãà òîîöîõ õóãàöàà äàðààõ áàéäàëòàé áàéíà.

Õºðºíãèéí àíãèëàëÕîðîãäóóëàëò òîîöîõ õóãàöàà

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Àøèãëàãäàõ õóãàöàà íü òîäîðõîé áèåò áóñ õºðºí㺠Àøèãëàãäàõ õóãàöààãààð

Àøèãëàãäàõ õóãàöàà íü òîäîðõîéã¿é áèåò áóñ õºðºí㺠10

è) Áóñàä àêòèâ

Áóñàä àêòèâ äàíñàíä õóðèìòëóóëæ òîîöñîí çýýë, ¿íýò öààñ áîëîí áóñàä õ¿¿íèé àâëàãà, óðüä÷èëæ òºëñºí çàðäàë, äàðàà òàéëàíãèéí àâëàãà, ìàòåðèàë, õàíãàìæèéí ç¿éë çýðãèéã õàìðóóëàí á¿ðòãýäýã.

ë) Õàðèëöàõ, õàäãàëàìæ

Òºëáºð òîîöîî ã¿éöýòãýõýýð áàéãóóëëàãà, èðãýäýýñ ìºí㺠ò¿¿íòýé àäèëòãàõ õºðºíãèéã áàíêèíä áàéðøóóëñíààñ áèé áîëñîí ñàíõ¿¿ãèéí ºð òºëáºðèéã õàðèëöàõ äàíñ ãýæ òàéëàãíàäàã.

Áàéãóóëëàãà, èðãýäýýñ õ¿¿ãýýð îðëîãî îëîõ çîðèëãîîð ìºí㺠ò¿¿íòýé àäèëòãàõ õºðºíãèéã òîäîðõîé íºõöºëòýéãýýð áàíêèíä áàéðøóóëñíààñ áèé áîëãîñîí ñàíõ¿¿ãèéí ºð òºëáºðèéã õàäãàëàìæ ãýíý.

Õàðèëöàõ áà õàäãàëàìæèéã ìºíãº, ò¿¿íòýé àäèëòãàõ õºðºíãèéí íýðëýñýí ¿íýýð ¿íýëæ, á¿ðòãýäýã. Ãàäààä âàëþòààð áàéðøóóëñàí õàðèëöàõ, õàäãàëàìæèéã òóõàéí ¿åä Ìîíãîëáàíêíààñ çàðëàñàí àëáàí õàíøààð òºãðºãò õºðâ¿¿ëæ á¿ðòãýäýã.

ì) Ýçýìøèã÷äèéí ºì÷

Ýçýìøèã÷äèéí ºì÷ íü ýíãèéí õóâüöàà, òóñãàé ñàíãóóä áîëîí õóðèìòëàãäñàí àøãààñ á¿ðäýæ áàéíà. Ýíãèéí õóâüöààã íýðëýñýí ¿íýýð íü á¿ðòãýäýã.

í) Áîëçîøã¿é ýðñäëèéí íººö

Áàíê ºìíºõ ¿åèéí ¿éë ÿâäëûí ¿ð ä¿íä õóóëü ¸ñíû áóþó áîäèò õàðèóöëàãà õ¿ëýýæ áóé áîëîí ýäèéí çàñãèéí ºãººæèéí ãàðàõ óðñãàëä ¿¿ðãýý áèåë¿¿ëýõ øààðäëàãàòàé áàéõ ¿åä áàëàíñàä áîëçîøã¿é ýðñäëèéí íººöèéã õ¿ëýýí çºâøººðäºã.

î) Îðëîãûí àëáàí òàòâàð

Áàíê íü òàéëàíò õóãàöààíû òàòâàð íîãäîõ îðëîãî, òàòâàðûí çàðäëûã Ìîíãîë Óëñûí “Àæ àõóéí íýãæèéí îðëîãûí àëáàí òàòâàðûí òóõàé” õóóëèéí äàãóó òîäîðõîéëæ, òàéëàãíàäàã.

Ýíý õóóëèàð 3.0 òýðáóì òºãðºã õ¿ðòýëõ òàòâàð íîîãäóóëàõ æèëèéí îðëîãîä 10 õóâèàð, 3.0 òýðáóì òºãðºãººñ äýýø òàòâàð íîãäóóëàõ æèëèéí îðëîãî îëñîí áîë 300.0 ñàÿ òºãðºã äýýð 3.0 òýðáóìààñ äýýø äàâñàí îðëîãûí ä¿íãèéí 25 õóâèàð íýìæ, îðëîãûí àëáàí òàòâàð íîãäóóëæ òºëäºã.

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

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011

ÆÈ

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ËÀÍ38

Àíãèëàë 2011.12.31 2010.12.31

À. Êàññ äàõü áýëýí ìºíãº

Òºãðºã 2,727,952 2,302,901

Ãàäààä âàëþò 2,119,842 1,264,204

4,847,794 3,567,105

Á. Çàìä ÿâàà ìºíãº

Òºãðºã 626,684 511,315

626,684 511,315

Â. Ìîíãîë áàíêèíä áàéðøóóëñàí ìºíãº

Òºãðºãèéí õàðèëöàõ äàíñ 14,330,502 7,168,065

Ãàäààä âàëþòûí õàðèëöàõ äàíñ 8,844,281 1,080,678

23,174,783 8,248,743

Ä¿í 28,649,261 12,327,163

Àíãèëàë 2011.12.31 2010.12.31

À. Àðèëæààíû áàíêèíä áàéðøóóëñàí ìºíãº

Òºãðºãèéí õàðèëöàõ äàíñ 71 132,538

Ãàäààä âàëþòûí õàðèëöàõ äàíñ 198,000 2,842,954

Òºãðºãèéí õàäãàëàìæ 6,050,000 2,570,000

Ãàäààä âàëþòûí õàäãàëàìæ 8,378,220 1,571,476

14,626,291 7,116,968

Á. Ãàäààäûí áàíêèíä áàéðøóóëñàí ìºíãº

Ãàäààä âàëþòûí õàðèëöàõ äàíñ 2,031,286 2,198,223

2,031,286 2,198,223

Ä¿í 16,657,577 9,315,191

Àíãèëàë 2011.12.31 2010.12.31

Çàñãèéí ãàçðûí ¿íýò öààñ - 20,000,000

Ìîíãîëáàíêíû ¿íýò öààñ 53,000,000 62,000,000

Ðåïî íºõö뺺ð àâñàí ¿íýò öààñ 4,994,589 -

Õÿìäðóóëàëò (1,836,648) (313,342)

Ä¿í 56,157,941 81,686,658

5. ÁýËýÍ ÌªÍê, Ҫ ÁÀÍÊ ÄÀÕÜ ÕÀÐÈËÖÀÕ

6. ÁÓÑÀÄ ÁÀÍÊÈÍÄ ÁÀÉÐØÓÓËÑÀÍ ÌªÍê

Àóäèòûí òàéëàí

7. ÀÐÈËÆÀÀÍÛ ¯ÍýÒ ÖÀÀÑ

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39

Áàíêíààñ îëãîñîí çýýëèéí áàãöûí ¿ëäýãäëèéã çýýëäýã÷èéí òºð뺺ð õàðóóëáàë äàðààõ áàéäàëòàé áàéíà.

Çýýëèéí òºðºë 2011.12.31 2010.12.31

Òºñºâò áîëîí òºðèéí ºì÷èò áàéãóóëëàãûí çýýë 3,441,229 1,400,000

Õóâüöààò êîìïàíèä îëãîñîí çýýë 2,085,776 2,295,738

ÕÕÊ-ä îëãîñîí çýýë 39,490,700 26,878,951

ͺõºðëºë, õîðøîîíä îëãîñîí çýýë 98,535 119,150

Ñàíõ¿¿ãèéí áàéãóóëëàãàä îëãîñîí çýýë 16,119 -

Èðãýäýä îëãîñîí çýýë 56,908,908 31,991,204

Áóñàä 47,789 58,050

Õóðèìòëóóëæ á¿ðòãýñýí õ¿¿ãèéí àâëàãà 722,716 444,362

Çýýëèéí íèéò ä¿í 102,811,772 63,187,455

Çýýëèéí ýðñäëèéí ñàí (599,416) (1,435,711)

Çýýëèéí öýâýð ä¿í 102,212,356 61,751,744

¯¿íýýñ: ×àíàðã¿é çýýëèéí ä¿í 1,370,971 1,595,183

Íèéò çýýëä ýçëýõ ÷àíàðã¿é çýýëèéí õóâü 1.34% 2.52%

Çýýëèéí àíãèëàë 2011.12.31 2010.12.31

Õýâèéí çýýë 100,627,913 60,347,827

Õóãàöàà õýòýðñýí çýýë 90,172 800,083

×àíàðã¿é çýýë. ¯¿íýýñ: 1,370,971 1,595,183

a) Õýâèéí áóñ çýýë 1,014,354 50,134

á) Ýðãýëçýýòýé çýýë 30,594 323,751

â) Ìóó çýýë 326,023 1,221,298

Çýýëèéí ýðñäëèéí ñàí (599,416) (1,435,711)

Õóðèìòëóóëæ á¿ðòãýñýí õ¿¿ãèéí àâëàãà 722,716 444,362

Ä¿í 102,212,356 61,751,744

¯ç¿¿ëýëò 2011 2010

01 ä¿ãýýð ñàðûí 01-íèé ¿ëäýãäýë 1,435,711 1,914,774

Ýðñäëèéí çàðäëààð íýìæ áàéãóóëñàí 262,954 616,088

Ýðñäëèéí çàðäëûí íºõºëòººð áóóðóóëñàí (1,102,304) (1,010,446)

Ýðñäëèéí ñàíãààñ õààñàí çýýë -

Õàíøèéí çºð¿¿ 3,055 (84,705)

12 äóãààð ñàðûí 31-íèé ¿ëäýãäýë 599,416 1,435,711

Àóäèòûí òàéëàí

8. ÇýýË

8 à. ÇýýËÈÉÍ ÀÍÃÈËÀË

8 á. ÇýýËÈÉÍ ýÐÑÄËÈÉÍ ÑÀÍÃÈÉÍ ÕªÄªËêªÍ

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¯ç¿

¿ëýë

òÃà

çàð

Áàð

èëã

àÊîì

ïüþ

òåð

Ýä õ

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ðèéí

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ãñýë

¯íä

ñýí

õºðº

íãèéí

ñàíõ

¿¿æ

èëò

Ä¿í

Àíõ

íû º

ðòºã

2009.12.

31-í

èé ¿

ëäýã

äýë

13,2

40

10,4

90,6

80

1,447,

943

2,23

1,79

776

1,898

26,166

14,9

71,7

24

Íýì

ýãäñý

í-

266,4

1316

1,12

917

2,833

316,9

80

-917

,355

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àãäñà

í(1

3,24

0)

(266,4

13)

(94,8

48)

(177

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(316

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(26,166)

(895,

307)

2010

.12.

31-í

èé ¿

ëäýã

äýë

-10

,490,6

80

1,51

4,2

242,

226,9

7076

1,898

-14

,993,

772

Íýì

ýãäñý

í-

18,113

824

,662

221,650

324,9

71-

1,38

9,3

95

Õàñ

àãäñà

í-

(13)

(364,3

52)

(332

,263)

(324

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)-

(1,0

21,5

98)

2011

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31-í

èé ¿

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äýë

-10

,508,7

80

1,974

,533

2,11

6,3

5776

1,898

-15

,361,56

9

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èì

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2009.12.

31-í

èé ¿

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äýë

-650

,348

1,023

,689

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60

208,9

09

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593,

206

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í-

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977

340,7

7737

5,461

212,

069

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1,28

4

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àãäñà

í-

(43,

893)

(79,5

71)

(173

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(135

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-(4

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64)

2010

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31-í

èé ¿

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äýë

-919

,432

1,28

4,8

95

912

,112

285,

387

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410

,812

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9,9

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)-

(609,141)

2011

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1,50

4,150

1,005,

245

361,55

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52,6

28

¯ëä

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ºðò

ºã

2011

.12.

31-í

èé ¿

ëäýã

äýë

-9,3

27,106

470

,384

1,11

1,11

2400,3

40

-11

,308,9

41

2010

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31-í

èé ¿

ëäýã

äýë

-9,5

71,2

48

229,3

291,31

4,8

58476

,511

-11

,591,946

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 20

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ÉËÀÍ

41

¯ç¿¿ëýëò 2010.12.31 Íýìýãäñýí Õàñàãäñàí 2011.12.31

Àíõíû ºðòºã 1,035,309 364,289 193,708 1,205,890

Õîðîãäóóëàëò

- (236,390)

-

(236,390)

¯ëäýãäýë ºðòºã 1,035,309 127,899 193,708 969,500

Àíãèëàë 2011.12.31 2010.12.31

Çàñãèéí ãàçðûí ¿íýò öààñ 14,671,000 -

Õààëòòàé êîìïàíèéí õóâüöàà 242,128 235,328

¯íýëãýýíèé õàñàãäóóëãà - -

Ä¿í 14,913,128 235,328

Àíãèëàë 2011.12.31 2010.12.31

Çàñãèéí ãàçðààñ àâàõ õ¿¿íèé àâëàãà 259,067 1,938,889

Äîòîîäûí áàíêíààñ àâàõ õàäãàëàìæèéí õ¿¿íèé àâëàãà 175,410 16,052

Àâëàãà 5,751 19,145

Àâëàãûí ýðñäëèéí ñàí (1,418) (4,226)

Óðüä÷èëæ òºëñºí òîîöîî 118,459* 132,967

Áàðàà ìàòåðèàë 143,327 97,116

Áóñàä 60,549 53,764

Ä¿í 761,145 2,253,707

*Óðüä÷èëæ òºëñºí òîîöîî äàíñíû 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººðõè ¿ëäýãäýë íü äàðààõü óðüä÷èëãàà, òîîöîîíîîñ á¿ðäýæ áàéíà.

Àíãèëàë 2011.12.31

Ìàñòåð êàðòíû óðüä÷èëãàà 55,157

Óðüä÷èëæ òºëñºí äààòãàë 21,141

Óðüä÷èëæ òºëñºí àóäèòûí ¿éë÷èëãýýíèé çàðäàë 16,280

Áóñàä óðüä÷èëãàà 25,881

Ä¿í 118,459

Àóäèòûí òàéëàí

10. ÁÈÅÒ ÁÓÑ ÕªÐªÍê

11. ÓÐÒ ÕÓÃÀÖÀÀÒ ÕªÐªÍê ÎÐÓÓËÀËÒ

12. ÁÓÑÀÄ ÀÊÒÈÂ

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ÉÍ Á

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Àíãèëàë 2011.12.31 2010.12.31

Òºðèéí ºì÷èéí îðîëöîîòîé áàéãóóëëàãà 6,260,405 6,652,518

Õóâèéí õýâøëèéí áàéãóóëëàãà 44,466,246 28,127,838

Ãàäààäûí îðøèí ñóóã÷ áà îðøèí ñóóã÷ áóñ 505,342 70,228

Ñàíõ¿¿ãèéí áàéãóóëëàãà 4,413,603 2,809,567

Èðãýä 4,370,972 3,676,054

Òºðèéí ñàíãèéí áîëîí îðîí íóòãèéí òºñºâò áàéãóóëëàãà 4,309,913 2,864,879

Áóñàä áàéãóóëëàãà 7,625,943 9,914,737

Ä¿í 71,952,424 54,115,821

Àíãèëàë 2011.12.31 2010.12.31

Õóãàöààã¿é õàäãàëàìæ

Óëñûí áàéãóóëëàãà 55,702 396,048

Õóâèéí ñåêòîð 1,272,402 1,308,885

Ãàäààäûí îðøèí ñóóã÷, îðøèí ñóóã÷ áóñ 219 204

Ñàíõ¿¿ãèéí áàéãóóëëàãà 459,128 378,322

Èðãýä 23,694,417 19,728,809

Áóñàä áàéãóóëëàãà 92,123 202,498

Áóñàä òºðëèéí õàäãàëàìæ 24,595 23,938

Õóãàöààòàé õàäãàëàìæ

Óëñûí áàéãóóëëàãà 90,000 177,057

Õóâèéí ñåêòîð 9,400,510 10,508,788

Ñàíõ¿¿ãèéí áàéãóóëëàãà 3,125,694 4,340,000

Èðãýä 46,678,328 35,231,410

Óëñûí òºñâèéí òóñãàé äàíñ 631,224 988,190

Áóñàä áàéãóóëëàãà 506,545 449,807

Õóðèìòëóóëæ òîîöñîí õ¿¿ãèéí ºãëºã 2,404,232 1,544,931

Ä¿í 88,435,119 75,278,887

Àóäèòûí òàéëàí

13. ÕÀÐÈËÖÀÕ ÄÀÍÑ

14. ÕÀÄÃÀËÀÌÆ

ÒªÐÈ

ÉÍ Á

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ËÈ

ÉÍ ÒÀ

ÉËÀÍ

43

Àíãèëàë 2011.12.31 2010.12.31

Õàðèëöàõ 3,814,062 129,389

Äîòîîäûí áàíêíû õàäãàëàìæ 5,520,000 4,167,410

Ãàäààäûí áàíêíààñ àâñàí çýýë 640,519 768,896

Ãàäààäûí áàíêíààñ àâñàí çýýëèéí õ¿¿ãèéí ºãëºã 2,345 3,179

Ä¿í 9,976,926 5,068,874

Àíãèëàë 2011.12.31 2010.12.31

Çàðèì ýõ ¿¿ñâýðÁàòàëãàà áàòëàí äààëòûí áàðüöàà 3,434,733 943,854Áýëýí áóñ òîîöîîíû òóñãàé äàíñä 4,997 3,278Çàðèì ýõ ¿¿ñâýð 100 -

Òºñëèéí çýýëèéí ýõ ¿¿ñâýð

Òºñëèéí çýýëèéí ýõ ¿¿ñâýð 19,428,874 11,154,406

Ä¿í 22,868,704 12,101,538

Òºñëèéí çýýëèéí ýõ ¿¿ñâýð

Òºñëèéí çýýëèéí ýõ ¿¿ñâýðèéí 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººðõè ¿ëäýãäýë äàðààõ ýõ ¿¿ñâýð¿¿äýýñ á¿ðäýæ áàéíà.

Àíãèëàë 2011.12.31 2010.12.31

Çàñãèéí ãàçðûí ñàíõ¿¿æèëòòýé /òºãðºã/

ßïîíû ÎÓ-ûí õàìòûí àæèëëàãààíû áàíêíû òºñºë 3,361,043 3,998,759

ÆįÄÑ Æèæèã, äóíä ¿éëäâýðëýëèéã äýìæèõ òºñºë 11,330,102 3,171,043

ÄÁ-íû Õóâèéí õýâøëèéã õºãæ¿¿ëýõ òºñºë 357,726 632,832

ÄÁ-íû Áè÷èë ñàíõ¿¿ãèéí õºãæëèéí òºñºë 1,800,000 150,000

16,848,871 7,952,634

Çàñãèéí ãàçðûí ñàíõ¿¿æèëòòýé /ãàäààä âàëþò/

ÄÁ-íû Õóâèéí õýâøëèéã õºãæ¿¿ëýõ òºñºë 615,108 357,552

ÄÁ-íû Ñàíõ¿¿ãèéí ÷àäàâõèéã õºãæ¿¿ëýõ òºñºë 364,398 357,895

979,506 715,447

Ãàäààäûí ñàíõ¿¿æèëòòýé

ÀÕÁ Îðîí ñóóöíû ñàíõ¿¿æèëòèéí òºñºë 1,049,379 1,327,658

1,049,379 1,327,658

Õºðºí㺠îðóóëàëò, õºãæëèéí ñàíãèéí òºñëèéí õ¿¿ãèéí õºíãºëºëòèéí ýõ ¿¿ñâýð

551,118 1,158,667

Ä¿í 19,428,874 11,154,406

Àóäèòûí òàéëàí

15. ÁÓÑÀÄ ÁÀÍÊÍÀÀÑ ÒÀÒÑÀÍ ýÕ ¯¯ÑÂýÐ

16. ÁÓÑÀÄ ýÕ ¯¯ÑÂýÐ

ÒªÐÈ

ÉÍ Á

ÀÍÊ 2

011

ÆÈ

ËÈ

ÉÍ Ò

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Àíãèëàë 2011.12.31 2010.12.31

Äîòîîäûí áàíêíû õàäãàëàìæèéí õ¿¿ãèéí ºãëºã 22,080 38,169

Òºñëèéí çýýëèéí ýõ ¿¿ñâýðèéí õ¿¿ãèéí ºãëºã 17,988 -

Ñàíãèéí ÿàìàíä ºãºõ ºãëºã 4,905,743 4,905,743

Ãóéâóóëãûí ºãëºã 854 24,182

ÅÑÁÕÁàíêèíä ºãºõ ºãëºã 142,625 -

Òàòâàðûí ºãëºã 15,591 -

Áàíê õîîðîíäûí òîîöîîíû ºãëºã 488,085 1,806

Áóñàä ºãëºã 125,519 107,971

Ä¿í 5,718,485 5,077,871

¯ç¿¿ëýëò 2011 2010

01 ä¿ãýýð ñàðûí 01-íèé ¿ëäýãäýë 28,000,000 28,000,000

Íýìæ ãàðãàñàí õóâüöàà - -

12 äóãààð ñàðûí 31-íèé ¿ëäýãäýë 28,000,000 28,000,000

Õóâüöààò êàïèòàëûí 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººðõè ¿ëäýãäýë 28,000,000 òºãðºãèéí õºðºí㺠íü 100 õóâü Òºðèéí ºì÷ëºëä áàéíà.

Õ¿¿íèé îðëîãûí àíãèëàë 2011.12.31 2010.12.31

Çýýë áà óðüä÷èëãàà 12,440,528 7,613,164

¯íýò öààñíû õ¿¿ 9,179,143 7,485,013

Áóñàä 886,105 78,485

Ä¿í 22,505,776 15,176,662

Õ¿¿íèé çàðäëûí àíãèëàë 2011.12.31 2010.12.31

Õàðèëöàõ äàíñíû õ¿¿ 3,450,739 2,265,708

Õàäãàëàìæèéí õ¿¿ 10,062,174 7,380,744

Áóñàä áàíê, ñàíõ¿¿ãèéí áàéãóóëëàãûí çýýë 6,553 356,576

Áóñàä 193,755 36,695

¯íýò öààñ 435,168 943,580

Ä¿í 14,148,389 10,983,303

17. ÁÓÑÀÄ ÏÀÑÑÈÂ

18. ÕÓÂÜÖÀÀÒ ÊÀÏÈÒÀË

19. Õ¯¯ÃÈÉÍ ÎÐËÎÃÎ

20. Õ¯¯ÃÈÉÍ ÇÀÐÄÀË

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 20

11 ÆÈ

ËÈ

ÉÍ ÒÀ

ÉËÀÍ

45

¯ç¿¿ëýëò 2011.12.31 2010.12.31

Ãàäààä âàëþòûí àðèëæààíû îðëîãî 997,117 1,319,505

¯íýò öààñíû àðèëæààíû îðëîãî - 1,613,853

Àðèëæààíû çàðäàë (303,296) (1,799,862)

Ä¿í 693,821 1,133,496

¯ç¿¿ëýëò 2011.12.31 2010.12.31

Ãàäààä âàëþòûí õàíøèéí òýãøèòãýëèéí îðëîãî 52,002,132 9,989,581

Ãàäààä âàëþòûí õàíøèéí òýãøèòãýëèéí çàðäàë (51,694,536) (9,487,002)

Õýëöëèéí ¿íýëãýýíèé òýãøèòãýëèéí ãàðç (19,519) -

Ä¿í 288,077 502,579

Îðëîãûí àíãèëàë 2011.12.31 2010.12.31

Çýýëèéí ¿éë÷èëãýýíèé øèìòãýë 467,283 297,252

Äàíñ õºòºëñíèé øèìòãýë 92,017 83,337

Øèëæ¿¿ëãèéí øèìòãýëèéí îðëîãî 92,374 72,400

Êàðòûí ¿éë÷èëãýýíèé øèìòãýë 57,256 4,957

Áóñàä òºðëèéí øèìòãýëèéí îðëîãî 201,611 154,742

Ä¿í 910,541 612,688

Çàðäëûí àíãèëàë 2011.12.31 2010.12.31

Öàëèíãèéí çàðäàë 2,781,576 2,153,897

Ýð¿¿ë ìýíä íèéãìèéí äààòãàë 371,975 290,379

Àæèëëàãñäûí ñóðãàëò 74,978 46,326

Àëáàí òîìèëîëò 50,375 29,633

Áîëîâñîí õ¿÷íèé áóñàä - 1,798

Çýýë, àâëàãà áàðàãäóóëàõ çàðäàë 14,407 68,136

Áàíêíû ¿éë÷èëãýýíèé øèìòãýë 41,418 55,082

Ñàíõ¿¿ãèéí õóðààìæ 1,800 4,400

Õºíäëºíãèéí õÿíàëò, ãèø¿¿íèé òàòâàð 91,560 68,178

Äààòãàëûí çàðäàë 26,478 4596

Çàð ñóðòàë÷èëãàà 155,007 194,023

21. ÀÐÈËÆÀÀÍÛ ÖýÂýÐ ÎËÇ

22. ÕÀÍØ ÁÎËÎÍ ¯ÍýËÃýýÍÈÉ ÒýÃØÈÒÃýËÈÉÍ ÖýÂýÐ ÎËÇ

23. ¯ÉË×ÈËÃýýÍÈÉ ØÈÌÒÃýË, ÕÓÐÀÀÌÆ

24. ¯ÉË ÀÆÈËËÀÃÀÀÍÛ ÇÀÐÄÀË

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 2

011

ÆÈ

ËÈ

ÉÍ Ò

ÀÉ

ËÀÍ46

Ýëýãäýë, õîðîãäëûí çàðäàë 962,592 899,922

Ò¿ðýýñèéí çàðäàë 415,811 384,527

¯íäñýí õºðºíãèéí óðñãàë çàñâàð 137,729 67,127

Àøèãëàëòûí çàðäàë 137,951 161,207

Áè÷èã õýðãèéí çàðäàë 121,510 159,940

Õàðóóë àþóëã¿é áàéäëûí çàðäàë 161,383 151,345

Õàðèëöàà õîëáîîíû çàðäàë 121,464 126,396

Àâòîìàòæóóëàëòûí çàðäàë 295,251 264,808

Øàòàõóóí, òýýâðèéí õýðýãñëèéí 131,561 122,390

Àðèóí öýâðèéí çàðäàë 16,724 16,142

Õºäºëìºð õàìãààëëûí çàðäàë 183,883 201,139

Ãàçðûí òºëáºð 2,697 591

¯ë õºäëºõ õºðºíãèéí òàòâàð 64,152 62,638

Õóóëèéí çºâëºãºº àâàõ, ºì㺺ëëèéí ¿éë÷èëãýý - 16,775

̺í㺠õóðààëòûí çàðäàë 6,466 5,847

Áóñàä çàðäàë 51,688 7,298

Ä¿í 6,420,436 5,564,540

Çàðäëûí àíãèëàë 2011.12.31 2010.12.31

Çýýëèéí áîëçîøã¿é ýðñäëèéí çàðäàë 262,954 616,088

Àâëàãûí áîëçîøã¿é ýðñäëèéí çàðäàë 287 4,399

Ä¿í 263,241 620,487

Îðëîãûí àíãèëàë 2011.12.31 2010.12.31

¯íäñýí õºðºíãèéí ò¿ðýýñèéí îðëîãî - 7,250

Òîðãóóëèéí îðëîãî 1,623 12,591

Òýíöëèéí ãàäóóðõè òîîöîîíû òºëºëò 10,543 77

Çýýëèéí ýðñäëèéí çàðäëûí íºõºëò 1,102,304 1,010,446

Àâëàãûí ýðñäëèéí çàðäëûí íºõºëò - 59,917

Ä¿í 1,114,470 1,090,281

25. ÁÎËÇÎØÃ¯É ýÐÑÄËÈÉÍ ÇÀÐÄÀË

26. ¯ÉË ÀÆÈËËÀÃÀÀÍÛ ÁÓÑ ÎÐËÎÃÎ

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 20

11 ÆÈ

ËÈ

ÉÍ ÒÀ

ÉËÀÍ

47

Çàðäëûí àíãèëàë 2011.12.31 2010.12.31

Õºðºí㺠äàíñíààñ õàññàíû ãàðç 1,777

-

Çî÷èí òºëººëºã÷ 26,092 10,332

Áàÿð ¸ñëîë 11,583 31,851

Òºëñºí òîðãóóëèéí çàðäàë - 138,003

Ä¿í 39,452 180,186

Áàíêíû ñàíõ¿¿ãèéí òàéëàíãààð òîäîðõîéëîãäñîí îðëîãûí òàòâàðûí çàðäëûã òàòâàðûí ºìíºõ àøãààñ õóóëü, òîãòîîìæèéí äàãóó òîîöîõ òàòâàðûí çàðäàë áîëãîõ òîõèðóóëãà äàðààõ áàéäàëòàé áàéíà.

¯ç¿¿ëýëò 2011.12.31

Òàòâàðûí ºìíºõ àøèã 4,641,167

10 õóâèàð òîîöñîí òàòâàð 464,117

ÒÍÎ-ñ õàñàãäàõã¿é çàðäàëä íîãäîõ òàòâàð 18,526

Òàòâàð íîãäîõã¿é îðëîãîä íîãäîõ òàòâàð (64,971)

Õîéøëóóëæ òîîöñîí ºìíºõ ¿åèéí àëäàãäàëä íîãäîõ òàòâàð (208,836)

Íèéòëýã õóâü õýìæýýãýýð íîãäóóëñàí òàòâàð 208,836

Òóñãàéëñàí õóâü õýìæýýãýýð íîãäóóëñàí òàòâàð -

Òàéëàíò æèëèéí òàòâàðûí çàðäàë 208,836

Áàíêíû ¿éë àæèëëàãààíû çîõèñòîé õàðüöààíû øàëãóóð ¿ç¿¿ëýëò¿¿ä 2011 îíû 12 äóãààð ñàðûí 31-íèé ºäðººð äàðààõ áàéäàëòàé áàéíà.

¯ç¿¿ëýëòÇîõèñòîé õàðüöàà

2011.12.31 Ǻð¿¿

À. ªºðèéí õºðºíãº, àêòèâûí õàðüöàà:

I çýðýãëýëèéí ªÕ áà ÝÆ-í àêòèâûí õàðüöàà > 6 % 27.35 -

Íèéò ªÕ áà ÝÆ-í àêòèâûí õàðüöàà > 12 % 27.53 -

I çýðýãëýëèéí ªÕ áà íèéò àêòèâûí õàðüöàà > 6 % 14.01 -

Á. Çýýëèéí òºâëºðëèéí ýðñäëèéí ¿ç¿¿ëýëò¿¿ä:

Íýã çýýëäýã÷èä îëãîñîí çýýë, áàòàëãàà <ªÕ 20 % 15.48 -

Õîëáîãäîõ íýã ýòãýýäýä îëãîñîí çýýë, áàòàëãàà < ªÕ 5 % 1.96 -

Õîëáîãäîõ ýòãýýäýä îëãîñîí íèéò çýýë, áàòàëãàà <ªÕ 20 % 10.33 -

Â. Çýýë òºëºãäºõºä ó÷èð÷ áîëçîøã¿é àëäàãäëààñ õàìãààëàõ ñàí (ìÿíãàí òºãðºãººð)

- 599,416 -

27. ¯ÉË ÀÆÈËËÀÃÀÀÍÛ ÁÓÑ ÇÀÐÄÀË

28. ÎÐËÎÃÛÍ ÀËÁÀÍ ÒÀÒÂÀÐ

29. ØÀËÃÓÓÐ ¯Ç¯¯ËýËÒ¯¯Ä

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 2

011

ÆÈ

ËÈ

ÉÍ Ò

ÀÉ

ËÀÍ48

Ã. ¯íäñýí õºðºíãèéí õàðüöàà < 8 % 4.9 -

Ä. Ãàäààä âàëþòûí ýðñäýë

Íýãæ âàëþòûí õóâüä +/- 15 % 5.9 -

Íèéò âàëþòûí õóâüä +/- 40 % 8.7 -

Áàíêíààñ òàéëàíò îíä õîëáîîòîé òàëóóäòàé äàðààõ àæèë ã¿éëãýý õèéñýí áàéíà.

Çýýëäýã÷èéí õàìààðàë 2011 îí 2010 îí

Áàíêíû óäèðäëàãàä îëãîñîí çýýëèéí ¿ëäýãäýë 20,000 407,822

Áàíêíû àæèëòàíä îëãîñîí çýýëèéí ¿ëäýãäýë 1,928,314 777,118

Áàíêíû àæèëòàí òýäãýýðèéí õîëáîãäîõ ýòãýýäýä îëãîñîí çýýëèéí ¿ëäýãäýë

1,426,522 -

Îëãîñîí çýýëèéí ¿ëäýãäýë /12-ð ñàðûí 31-íýýð/ 3,374,836 3,374,836

Çàñãèéí ãàçðûí áîíä 14,671,000 20,000,000

Çàñãèéí áîíäûí ¿ëäýãäýë /12-ð ñàðûí 31-íýýð/ 14,671,000 20,000,000

Çàñãèéí ãàçðûí áîíäûí õ¿¿ãèéí îðëîãî 342,117 5,913,333

Ñàíãèéí ÿàìíààñ àâñàí õàäãàëàìæèéí õ¿¿ãèéí îðëîãî 100,000 -

Õ¿¿ãèéí îðëîãûí ä¿í 442,117 5,913,333

(à) Îðøèë

Áàíêíû ¿éë àæèëëàãààíû ÿâöàä ¿¿ññýí ñàíõ¿¿ãèéí õýðýãë¿¿ðèéí õóâüä äàðààõ ýðñäë¿¿ä áàéäàã.¯¿íä:

• Çýýëèéí ýðñäýë• Õºðâºõ ÷àäâàðûí ýðñäýë• Çàõ çýýëèéí ýðñäýë

ýðñäýëèéí óäèðäëàãûí åðºíõèé òîéì

Һ뺺ëºí Óäèðäàõ Ǻâëºë íü áàíêíû ýðñäëèéí óäèðäëàãûí åðºíõèé á¿òöèéã òîäîðõîéëîí ãàðãàõ ¿¿ðýãòýé. Һ뺺ëºí Óäèðäàõ çºâëºëººñ ººðèéí àæëûí ÷èã õ¿ðýýíä áàíêíû ýðñäëèéí óäèðäëàãûí áîäëîãûã áîëîâñðóóëæ, õÿíàõ ¿¿ðýã á¿õèé Ýðñäëèéí óäèðäëàãûí ãàçàðûã áàéãóóëñàí. Òóñ ãàçàð íü áàíêèíä òóëãàðñàí ýðñäýëä ä¿í øèíæèëãýý õèéõ, õÿíàëòûã áèé áîëãîõ, ýðñäëèéã çîõèõ ò¿âøèíä áàéëãàõ çîðèëãîîð ýðñäëèéí óäèðäëàãûí áîäëîãûã òîäîðõîéëîõ ¿¿ðýãòýé.

Ýðñäëèéí óäèðäëàãûí áîäëîãî áîëîí òîãòîëöîîã òîãòìîë õÿíàí õýëýëöýæ, çàõ çýýëèéí íºõöºë áàéäàëä ãàðñàí ººð÷ëºëò, ñàíàë áîëãîæ áóé á¿òýýãäýõ¿¿í, ¿éë÷èëãýýíä òîõèðóóëæ áàéäàã.

30. ÕÎËÁÎÎÒÎÉ ÒÀËÓÓÄÒÀÉ ÕÈÉÑýÍ ÀÆÈË, ïÉËÃýý

31. ÑÀÍÕ¯¯ÃÈÉÍ ýÐÑÄýËÈÉÍ ÓÄÈÐÄËÀÃÀ

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 20

11 ÆÈ

ËÈ

ÉÍ ÒÀ

ÉËÀÍ

49

Áàíê ýðñäëèéí óäèðäëàãûã çîõèöóóëàõ òàëààð ã¿éöýòãýõ çàõèðëûí áàòàëñàí æóðàì, àðãà÷ëàëûã ìºðäºæ àæèëëàäàã.

(á) Çýýëèéí ýðñäýë

Çýýëèéí ýðñäýë ãýäýã íü çýýëäýã÷, ýñâýë ñàíõ¿¿ãèéí õýðýãë¿¿ðèéí õîëáîãäîõ òàë ãýðýýíèé ¿¿ðãýý áèåë¿¿ëæ ÷àäààã¿éí óëìààñ áàíêíû çýýë, óðüä÷èëãàà áîëîí õºðºí㺠îðóóëàëòûí ¿íýò öààñíààñ ¿¿ñýõ ýðñäýë þì.

Çýýëèéí ýðñäëèéí ìåíåæìåíò

Һ뺺ëºí Óäèðäàõ çºâëºë çýýëèéí ýðñäëèéí óäèðäëàãûí òàëààðõ ººðèéí ¿¿ðãèéã Çýýëèéí õîðîîíä òºëººë¿¿ëñýí áàéíà. Çýýëèéí õîðîî íü áàíêíû çýýëèéí áàãöûí ÷àíàð, çýýëèéí ¿éë àæèëëàãààíû ýðñäëèéã òîîöîõ, õÿíàõ ¿¿ðýãòýé.

Áàíêíû íýãæ á¿ð áàíêíû çýýëèéí áîäëîãî, æóðìûã õýðýãæ¿¿ëýõ ¿¿ðýãòýé áºãººä Çýýëèéí õîðîîíû æóðìûí øèéäâýðèéã ¿íäýñëýí çýýëèéã îëãîäîã. Äîòîîä àóäèòûí ãàçàð, Õÿíàëò øàëãàëòûí õýëòñýýñ çýýëèéí ¿éë àæèëëàãààíä òîãòìîë øàëãàëò õèéäýã.

Òàéëàíãèéí òàñàëáàð áîëîõ ºäðººð çýýëèéí öýâýð ¿íý öýíý áà ò¿¿íä òîîöñîí ýðñäëèéí ñàíã õàðóóëáàë äàðààõ áàéäàëòàé áàéíà.

¯ç¿¿ëýëòÇýýë áà óðüä÷èëãàà Õºðºí㺠îðóóëàëò

2011 îí 2010 îí 2011 îí 2010 îí

Íèéò äàíñíû ¿íý /öýâýð/ 101,489,639 61,307,382 71,071,069 81,921,986

¯íýëãýý áóóðààã¿é:

Õýâèéí çýýë 100,627,913 60,347,827 72,907,717 82,235,328

¯íýëãýý áóóðñàí:

Õóãàöàà õýòýðñýí çýýë 1,065,172 800,083 - -

Õýâèéí áóñ çýýë 39,354 50,134 - -

Ýðãýëçýýòýé çýýë 30,594 323,751 - -

Ìóó çýýë 326,022 1,221,298 - -

Íèéò ä¿í 102,089,055 62,743,093 72,907,717 82,235,328

Ýðñäëèéí ñàí áà ¿íýëãýýíèé õàñàëäóóëãà

(599,416) (1,435,711) (1,836,648)(313,342)

¯íýëãýý áóóðñàí çýýë, ¯Ö-íû öýâýð ä¿í

1,461,142 2,395,266 - -

Íèéò äàíñíû ¿íý /öýâýð/ 101,489,639 61,307,382 71,071,069 81,921,986

¯íýëãýý áóóðñàí çýýë ãýäýã íü áàíêíû ç¿ãýýñ ¿íäñýí çýýë áîëîí õ¿¿ãèéí òºëáºðèéã çýýëèéí ãýðýýíèé äàãóó ãðàôèêò õóãàöààíäàà ýðã¿¿ëýí àâàõ áîëîìæã¿é ýðñäýë á¿õèé çýýëèéã õýëíý. Áàíê íü îëãîñîí çýýëä òîäîðõîé õºðºí㺠áàðüöààëäàã. 2011 îíû 12 äóãààð ñàðûí 31-íèé áàéäëààð áàíêíû ýçýìøèæ áóé áàðüöàà õºðºíãèéí çàõ çýýëèéí ¿íèéã òîîöîîëîõ áîëîìæã¿é.

Íýã çýýëäýã÷, õîëáîãäîõ ýòãýýäýä îëãîõ çýýëèéí äýýä õýìæýýã Áàíêíû òóõàé õóóëü áîëîí Ìîíãîëáàíêíààñ áàòàëñàí øàëãóóð ¿ç¿¿ëýëòýýð òîãòîîñîí áºãººä áàíê 2011 îíû 12 äóãààð ñàðûí 31-íýýð çýýëèéí òºâëºðëèéí øàëãóóðûã õàíãàæ àæèëëàñàí áàéíà.

Àóäèòûí òàéëàí

ÒªÐÈ

ÉÍ Á

ÀÍÊ 2

011

ÆÈ

ËÈ

ÉÍ Ò

ÀÉ

ËÀÍ50

Çýýëèéí òºâëºðëèéã òàéëàíò ¿åèéí ýöýñò ýäèéí çàñãèéí ñåêòîðîîð àíãèëæ õàðóóëáàë äàðààõ áàéäàëòàé áàéíà. ¯¿íä:

¯ç¿¿ëýëò 2011 îí 2010 îí

Òºâëºðëèéã ñåêòîðîîð íü:

Áîëîâñðóóëàõ ¿éëäâýðëýë 12,311,492 5,965,072

Óóë óóðõàé 5,998,550 3,456,396

Áàðèëãà 18,936,830 12,016,456

պ人 àæ àõóé 3,012,117 2,541,929

Äýä á¿òýö 1,601,740 4,637,384

Õóäàëäàà ¿éë÷èëãýý 16,736,467 9,464,005

Áóñàä ¿éëäâýðëýëèéí ñåêòîð 3,944,989 1,203,737

Íèéò ¿éëäâýðëýëèéí ñàëáàðò îëãîñîí 62,542,188 39,284,979

Õýðýãëýýíèé çýýë 39,546,868 23,458,114

¯íýýñ: Îðîí ñóóöíû çýýë 34,627,759 20,165,169

Íèéò äàíñíû ¿íý /öýâýð/ 102,089,056 62,743,093

(â) Õºðâºõ ÷àäâàðûí ýðñäýë

Áàíê íü ñàíõ¿¿ãèéí ºð òºëáºðººð õ¿ëýýñýí ¿¿ðãýý áèåë¿¿ëýõýä áýðõøýýë ó÷ðàõ ýðñäëèéã õºðâºõ ÷àäâàðûí ýðñäýë ãýíý.

Õºðâºõ ÷àäâàðûã óäèðäàõ áàíêíû óäèðäëàãûí ¿¿ðýã íü áèçíåñèéí õýâèéí áîëîí õ¿íäðýëòýé íºõöºëä áàíêèéã àëäàãäàë õ¿ëýýõýýñ ñýðãèéëýõ, ºð òºëáºðèéã õóãàöààíä íü áàðàãäóóëàõ, áàíêíû íýð õ¿íäèéã õàäãàëàõàä õàíãàëòòàé õýìæýýíèé õºðâºõ ÷àäâàðòàé áàéõ ÿâäàë þì. Õºðâºõ ÷àäâàð íü ìºí㺠ò¿¿íòýé àäèëòãàõ õºðºí㺠áóþó ò¿ðãýí áîðëîãäîõ àêòèâ áîëîí áóñäààñ òàòàí òºâëºð¿¿ëñýí õºðºíãèéí õàðüöàà þì.

Ò¿ðãýí áîðëîãäîõ õºðºíãºä áýëýí ìºíãº, Ìîíãîëáàíê, áóñàä áàíêèíä áàéðøóóëñàí ìºí㺠áîëîí Ìîíãîëáàíêíû ¿íýò öààñûã îðóóëàõààñ ãàäíà êëèðèíãèéí ñààòëûã õàñ÷ òîîöíî.

Òàòàí òºâëºð¿¿ëñýí õºðºíãºíä áàéãóóëëàãà, èðãýäèéí õàðèëöàõ, õàäãàëàìæ, Ìîíãîëáàíê, áóñàä áàíêíààñ òàòñàí ýõ ¿¿ñâýð, áóñàä ýõ ¿¿ñâýð îðíî.

Òàéëàíãèéí òàñàëáàð áîëîõ ºäðººð áàíêíû õºðâºõ ÷àäâàðûí õàðüöàà äàðààõ áàéäàëòàé áàéíà. ¯¿íä:

¯ç¿¿ëýëò 2011.12.31

Áýëýí ìºíãº, òºâ áàíê äàõü õàðèëöàõ 28,649,261

Áóñàä áàíêèíä áàéðøóóëñàí ìºí㺠16,657,577

45,306,838

Ìîíãîëáàíêíû ¿íýò öààñ 53,000,000

Ðåïî ¿íýò öààñ 4,994,589

Çàñãèéí ãàçðûí ¿íýò öààñ 14,671,000

Àóäèòûí òàéëàí

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72,665,589

Áàíê õîîðîíäûí ñààòàë (488,086)

Ò¿ðãýí õºðâºõ õºðºíãèéí ä¿í 117,484,342

Õàðèëöàõ, õàäãàëàìæ 157,983,311

Áàíê, ñàíõ¿¿ãèéí áàéãóóëëàãààñ òàòñàí ýõ ¿¿ñâýð 9,974,581

Áóñàä ýõ ¿¿ñâýð 22,868,704

Áóñàä ºð òºëáºð 8,125,062

Áàíê õîîðîíäûí ñààòàë (488,086)

Áóñäààñ òàòàí òºâëºð¿¿ëñýí õºðºíãèéí ä¿í 198,463,572

Òºëáºð ò¿ðãýí ã¿éöýòãýõ ÷àäâàðûí õàðüöàà 59.2 %

(ã) Çàõ çýýëèéí ýðñäýë

Çàõ çýýëèéí ýðñäýë ãýäýã íü õ¿¿ãèéí ò¿âøèí, ãàäààä âàëþòûí õàíøèéí ººð÷ëºëò çýðýã çàõ çýýëèéí ¿íèéí ººð÷ëºëòèéí íºëººë뺺ð áàíêíû îðëîãî, çàðäàë áîëîí ýçýìøèæ áóé ñàíõ¿¿ãèéí õýðýãë¿¿ðèéí ºðòºãò íºëººëºõ ýðñäýë þì.

Çàõ çýýëèéí ýðñäëèéí óäèðäëàãûí çîðèëãî õ¿ëýýí çºâøººðºãäºõ ¿ç¿¿ëýëò¿¿äýýð çàõ çýýëèéí ýðñäëèéã õÿíàæ, óäèðäàõ, ýðñäëèéí íºëººëëèéã áîëîìæèò ò¿âøèíä áàéëãàõ ÿâäàë þì.

Çîíõèëîõ ãàäààä âàëþòûí õàíøèéí õýëáýëçëèéí çºð¿¿ãèéí íºëººë뺺ð áàíêíû ñàíõ¿¿ãèéí áàéäàë, ìºíãºí ã¿éëãýýíä íºëººëºõ ýðñäëèéã áàíê õ¿ëýýäýã. Õàíøèéí õýëáýëçëýýñ õ¿ëýýõ àëäàãäàë íü ñàíõ¿¿ãèéí áàéäàë, òºëáºðèéí ÷àäâàðò ñºð㺺ð íºëººëºõ ýñýõèéã ãàäààä âàëþòûí ýðñäëèéí çîõèñòîé õàðüöààíû øàëãóóð ¿ç¿¿ëýëòýýð òîîöäîã.

Áàíêíû óäèðäëàãààñ ãàäààä âàëþòûí ýðñäýëä ºðòºõ ä¿íãèéí õÿçãààðûã òîãòîîäîã. Ýäãýýð õÿçãààð íü ìºí Ìîíãîëáàíêíààñ òîãòîîñîí øàëãóóð ¿ç¿¿ëýëòòýé íèéöäýã.

Áàíêíû ñàíõ¿¿ãèéí õºðºíãº, ºð òºëáºðººñ õ¿ëýýõ íýã ¿íäñýí ýðñäýë íü çàõ çýýëèéí õ¿¿ãèéí ò¿âøèíä ãàðñàí ººð÷ëºëòººñ øàëòãààëæ ñàíõ¿¿ãèéí õýðýãë¿¿ðèéí èðýýä¿éí ìºíãºí ã¿éëãýý, ýñâýë çàõ çýýëèéí ¿íèéí õýëáýëçëýýñ àëäàãäàë õ¿ëýýõ ýðñäýë áàéäàã.

Õ¿¿ãèéí ýðñäýë íü öýâýð îðëîãîä íºëººëºõ çàõ çýýëèéí õ¿¿ãèéí ò¿âøèí äýõ ººð÷ëºëòèéí öàð õ¿ðýýãýýð õýìæèãääýã.

Õ¿¿ãèéí öýâýð îðëîãî õ¿¿ á¿õèé õºðºíãº, ºð òºëáºðèéí õàðüöàà áîëîí çàõ çýýëèéí õ¿¿ãèéí ò¿âøíèé ººð÷ëºëòººñ õàìààð÷ íýìýãäýõ áóþó áóóð÷ áîëíî.

Õ¿¿ãèéí ýðñäëèéã áàíêíû óäèðäëàãà òîäîðõîé õÿçãààðûí äîòîð õ¿¿ãèéí ò¿âøíèéã íýìýãä¿¿ëýõ áóþó ýñâýë áóóðóóëàõ çàìààð çîõèöóóëæ áîëíî.

Àóäèòûí òàéëàí

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(ä) Êàïèòàëûí ìåíåæìåíò

Áàíêíû ººðèéí õºðºí㺠áîëîí íèéò õºðºíãèéí çîõèñòîé õàðüöààã Ìîíãîëáàíêíààñ òîãòîîæ õÿíàäàã.Ìîíãîëáàíê íü àðèëæààíû áàíêóóäûí ýðñäëýýð æèãíýñýí íèéò õºðºí㺠áîëîí ººðèéí õºðºíãºä ñóóðèëàí òîîöñîí ººðèéí õºðºíãèéí õ¿ðýëöýýíèé õàðüöààã 12 õóâèàñ áàãàã¿é áàéëãàõûã øààðääàã áºãººä 1-ð çýðýãëýëèéí ººðèéí õºðºíãº, ýðñäëýýð æèãíýñýí àêòèâûí õàðüöààã 6 õóâèàñ áàãàã¿é áàéõûã øààðääàã.

Áàíê õºðºí㺠îðóóëàã÷, õàðèëöàã÷äûí èòãýëèéã õàäãàëàí ¿ëäýõ, áèçíåñýý ºðãºæ¿¿ëýõèéí òóëä ººðèéí õºðºíãèéã õ¿ðýëöýýã íýìýãä¿¿ëýõ áîäëîãî áàðèìòàëäàã.

Áàíê íü òàéëàíò îíä Ìîíãîëáàíêààñ òîãòîîñîí äýýðõ øàëãóóð ¿ç¿¿ëýëòèéã õàíãàæ àæèëëàñàí.

¯ç¿¿ëýëò 2011.12.31 2010.12.31

Òåíäåðèéí áàòàëãàà, áàòëàí äààëò 134,650 18,001

ÿéöýòãýëèéí áàòàëãàà, áàòëàí äààëò 3,300,082 958,268

Çýýëèéí øóãàì 502,277 381,391

Ä¿í 3,937,009 1,357,660

¯ç¿¿ëýëò 2011.12.31 2010.12.31

¯íý á¿õèé ç¿éëñ /Çýýëèéí áàðüöàà õºðºíãº/ 214,169,435 140

Àâëàãûí ýðñäëèéí ñàíãààñ õààñàí àâëàãà 94 94

Õóðèìòëóóëæ òîîöîõûã çîãñîîñîí õ¿¿ 100,252 168,440

Áóñàä òîîöîî 9,098,558 10,250,720

Ä¿í 223,368,339 10,419,394

32. Õ¯ËýýÆ ÁÎËÇÎØÃ¯É ¯¯ÐýÃ

33. ÒýÍÖËÈÉÍ ÃÀÄÓÓÐÕ Ç¯ÉËÑ

Àóäèòûí òàéëàí

CONTENTS

MANAGEMENT REPORT

1. Message from the Chairman of the Board of Representatives

2. Message from the Chief Executive Officer

3. Management Team

4. Organizational Structure

OPERATIONAL REVIEW

5. Financial Results

6. Highlights of the Year 2011

7. Products and Services

8. Projects and Programs the Bank is Involved in

9. Risk Management

10. Card Services

11. Information Technology

12. Branch Administration

/Location and Address of Branches/

13. Human Resource Management

14. Foreign Exchange and Security Trading

15. Foreign Relations

16. Internal Activities

AUDITOR’S REPORT

1. Bank Information

2. Statement by Director and Executive

3. Audit Certificate

4. Financial Statements for the Year Ended 31 December 2011

5. Statement of the Comprehensive Income

6. Statement of Changes in Equity

7. Statement of Cash Flows

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Dear customers, business partners, staff members and shareholders.

I am pleased to present the State Bank’s main achieve-ments, successes and financial results for 2011.

The State Bank was established just over two years ago in November 2009, following a decision by the Mongolian Govern-ment. The rationale regarding the foundation of the Bank was to secure the stability of the banking and financial market, as well as to protect the interests of the Bank’s deposit holders.

In the past, with a support of the European Bank for Re-construction and Development, a well-experienced foreign manage-ment team worked with the bank to assist in a number of areas. Their main tasks were to strengthen the executive management of the bank, rationalize the organizational structure, establish a moni-toring framework, update the core banking system, and introduce products and services that meet the needs of our customers.

In 2010, the State Bank successfully positioned itself in the banking and financial market generating a foundation year profit of MNT 1.6 billion from its normal operations. Now in 2011, the Bank has reported a net profit of MNT 4.5 billion and compared to the previous year has shown asset growth of 29 percent.

The Bank’s success is a result of the cooperation and joint efforts of the shareholders, customers, business partners, and staff members. We hope our well established cooperation will expand further, and continue to contribute to the stability and development of the banking and financial market of Mongolia.

Our future will be defined by mutually beneficial partner-ships. So, by recognizing its social responsibility towards society the Bank will function as a bridge bank that delivers policies and objec-tives set by the Government of Mongolia. In line with these prin-ciples, the Bank has started to successfully implement the “Hundred Thousand Family Housing Program” approved by the Government.

I would like to thank you and express my sincere gratitude for your multilateral cooperation and wish you prosperity and suc-cess in your business.

Respectfully,

T.OCHIRKHUUChairman of Board of Representative

MESSAGE FROM THE CHAIRMAN OF THE BOARD

OF REPRESENTATIVES

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MESSAGE FROM THE CHIEF EXECUTIVE OFFICER

In the year under review, the State Bank’s assets increased by 29% compared to the previous year, reaching MNT 231.6 billion, deposits increased by 31% to MNT 198.9 billion, the loan portfolio in-creased by 62.7% to MNT 102.1 billion and made a profit of MNT 4.5 billion.

Sincerely,

J. OTGONBILEG Chief Executive Officer

I am glad to report to our honored customers and business partners the State Bank annual results.

Since its establishment following a resolution by the Gov-ernment of Mongolia, the Bank has been fully in compliance with key indicators of the banking sector such as the prudential ratio set by the Bank of Mongolia. Amongst the commercial banks in Mongolia the Bank now has the minimum risk exposure with its non-performing loan percentage to total assets amounting to 0.6 percent. This is a result of the improvement in risk management policy.

In the year under review, the State Bank’s assets increased by 29% compared to the previous year, reaching MNT 231.6 billion, deposits increased by 31% to MNT 198.9 billion, the loan portfolio increased by 62.7% to MNT 102.1 billion and made a profit of MNT 4.5 billion.

Apart from having a profit growth from a financial per-spective during the reporting period, the Bank has been able to maintain its growing position in different sectors of the market. In addition, the Bank’s efforts have been geared towards improving its product potentials whilst continuing to run an effective operation.

By the end of 2011, the Bank was providing a full range of financial services to more than 100,000 customers in a timely manner through twenty five conveniently located branches and the services of 330 professional employees. Using up-to-date software applications and services, the Bank has launched new products and services such as message banking, internet banking, mobile bank-ing and a smart card besides providing standard banking products; including savings, loans, and domestic and foreign transfers and other products.. It is a pleasure to note that the products and services offered by the Bank are tailored to satisfy the needs of both individuals and corporate customers to international standards.

As part of its progress, in cooperation with Grape City Mongolia, the Bank successfully migrated to an up-to-date Grapebank system that meets international standards and SSL and VASCO certificates were introduced to ensure the confidentiality and security of the information technology. Furthermore, the Bank became the first Mongolian bank to implement the ISO 8583 standard for the bulk transfer of low value local transfers.

There is a need to introduce new financial products and services as a response to the expanding business opportunities gener-ated by the current economic growth and to take into account the rapidly changing environment. One of the Bank’s goals in the coming year is to complete the update of its technology and software to meet the growing demands of the market.

Another aim; apart from delivering risk free financial services to its customers, is to implement projects for small and medium entrepreneurs and the private sector as well as the “Hundred Thousand Housing Program” ratified by the Government of Mongolia. The bank can accomplish this by using its reputation as trustworthy, its established relationships, its position within the commercial banking sector and the public’s knowledge of its policy of being a minimum risk bank.

Our customers are the main reason we have achieved so much and we are grateful for the trust they put in us. As such, I would like to express my sincere appreciation to all our esteemed customers. With their strong support we are committed to making a substantial contribution to the economic development of Mongolia.

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MANAGEMENT TEAM

J. OtgonbilegChief Executive Officer

O. GanturDeputy CEO

B. GanboldFirst Deputy CEO

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B. ErenchuluunDirector of Internal Audit

Department

L. Enkh-AmgalanDirector of Risk Management

Department

N. AriunaaDirector of Administration

Division

B. BayarchimegDirector of Monitoring and Sur-

veillance Division

À. GanbaatarDirector of Business Development

Division

Sh. AltanchimegDirector of Branch Administration

Division

D. ErdenechimegDirector of Information

Technology Division

J. GavaaSenior Officer of Treasury

Division

À.TsetsegsurenDirector of Accounting

Division

Ts. TserendolgorDirector of Reporting and

Analysis Division

Î.SodbilegDirector of Corporate Banking

Division

L. MyagmarjavDirector of Facility Management

Division

R. GantumurDirector of Settlement and SWIFT

Division

E. ErdenebatDirector of Card Processing

Division

Ts. IchinkhorlooDirector of Credit Administration and

Trade Financing Division

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MEMBER OF THE BOARD OF REPRESENTATIVES

Sh.Solongo Deputy Director, Administration Department of Government

L. Zorig Deputy Director, National Development and Renovation Committee

G. Bayasgalan State secretariat, Ministry of Internal Affair and Justice

B. Batbayar Director, Financial and Economic Department of Ministry of Finance

B. Ganbat Director, Legal Department of Ministry of Finance

B. Gerelmaa Director, Internal Auditing, Monitoring and Evaluation department of Ministry of Finance L. Ganbat Director, Administration Department of State Property Committee

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Shareholders meeting

Representative Board

Chief Executive Officer

First Deputy Director

Deputy Director

Audit Committee

Internal Audit Department

Risk Management Department

Administration Division

Monitoring & SurveillanceDivision

Business Development Division

Call Center

Treasury Division

Corporate Banking Division

Branch Administration Division

Branches & Bank shops

Information Technology Division

Accounting Division

Reporting & Analysis Division

Settlement & SWIFT Division

Card Processing Division

Facility Management Division

Credit Administration & TradeFinancing Division

ORGANIZATIONAL STRUCTURE

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Profitability

Àsset growth Loan growth

Current and deposit account Interest income and expense

Net profit

Return on asset Return on capital

Capital

FINANCIAL RESULTS

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HIGHLIGHTS OF THE YEAR 2011

The Bank initiated the campaign “Every Customer of the State Bank is a Sup-porter of the London-2012 Olympic Games”. The campaign goal was to sup-port Mongolian athletes, who will compete in the Olympic Games, by using a designated portion of the customers’ commission fees. On the 25th November 2011, the finance raised was handed over to G. Mandakhnaran, International Rank Master of Sports, E. Monkhzaya, International Rank Master of Sports, Ts. Monkhzul, International Rank Master of Sports, J. Gantogs, International Rank Master of Sports, and State Honored Athlete M. Bundmaa.

Another activity was the “One Month Promotional Campaign” for its custom-ers. This was to celebrate of the Bank’s second anniversary.

A poetry competition, “Bolor Tsom-2011” was jointly organized with the local Governor’s office in Arkhangai aimag.

A seminar comprising topics on cash management, human resource and ac-counting for SME customers was organized by the Bank.

In collaboration with “Practical Insurance LLC”, the Bank ensured the prob-ability that loan risk is being insured at the lowest possible commission fee.

The Bank introduced a “Smart Card” dedicated to students.

Newly developed “Long and Short Term Deposit” deposit products were launched.

The Bank successfully organized the 3rd National H.R. Olympiad.

In order to deliver the Bank’s services in a prompt manner, the Bank opened new branches in Bayan-Ulgii and Hovsgol to support the “One Window Ser-vice”.

“Outdoor training” attended by total of 115 employees was successfully orga-nized at the NUKHT complex.

The Bank and the Mongolian Chess Association jointly organized the “National Junior Chess Championship and Junior Chess Championship of Ulaanbaatar city”.

The Bank’s women’s volleyball team won a gold medal” in the “Annual Inter-bank Volleyball Competition” organized amongst financial institutions.

Eight employees, recognized as outstanding employees by their outstanding performance and significant contributions to the profitability of the bank trav-eled to Hong Kong and Macao as an award.

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PRODUCTS AND SERVICES

RETAIL BANKING

Current accounts• Regular current account• Current account with prepaid interest• Current account under special agreement

Deposit accounts• Savings certificated• Demand deposit• Regular savings• Long term savings• Saving with prepaid interest• Short term savings• Children’s savings• Savings under special agreement

Loans• Mortgage• Salary loan• Pension loan• Real estate collateralized loan• Deposit collateralized loan• Business credit line• Financial leasing• Loan for small and medium business • Loan to purchase real estate• Trade Finance loan to support Import of the

Export and Import Bank of Taiwan • Project loan under “ SME development and Envi-

ronment Protection two step project” funded by Japan Bank for International Cooperation.

• “SME development loan” funded by Ministry of Food, Agriculture and Light Industry

• Project loan funded by Micro Finance Develop-ment fund

Money Transfer• Domestic transfer• Foreign transfer - SWIFT network

Card Services• Domestic MasterCard• International MasterCard

Other Services• Product Package for “Premium” customers• Traveler’s cheques• Personal cheques• Escrow account• Bank guarantees• Gold trading• Safe deposit box• Call center 1899

CORPORATE BANKING

Current accounts• Regular current account• Current account with prepaid interest• Current account under special agreement

Deposit accounts• Savings certificates• Demand deposits• Regular savings• Long term savings• Short term savings• Savings under prepaid interest• Savings with special agreement

Loans• Deposit collateralized loans• Corporate loans• Loan for small and medium business • Real estate collateralized loans• Loan to purchase real estate• Business credit line • Financial leasing• Project Loan, under “SME Development and En-

vironment Protection two step project” funded by Japan Bank for International Cooperation.

• SME Development Loan, funded by the Ministry of Food, Agriculture and Light Industry

• Trade Finance Loan, to support imports funded by the project loan of Export and Import Bank of Taiwan

• Project Loan, funded by Micro Finance Devel-opment Fund

Money Transfer• Domestic transfer• Foreign transfer - SWIFT network

Card Services• Domestic MasterCard• International MasterCard

Other Services• Product Package for “Premium” customers• Traveler’s cheques• Personal cheques• Bank guarantees• Cash collection service• Escrow account• Safe deposit box• Call center 1899

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PROJECTS AND PROGRAMS THE BANK ISINVOLVED IN

The State Bank is implementing several projects jointly with the Government of Mongolia and International Organizations. These are aimed at contributing to the development of Mongolia, improving the livelihoods of its citizens and particularly to develop SMEs that will leverage the economy, and increase employment. The main projects and donors are as follows:

• “Phase I and II of the Private Sector Development Project” - World Bank, • “2 Step Project Loan on SME Development and Environment Protection” -

Japan Bank for International Cooperation, • “Preferential Interest Rate Program” for SME - Ministry of Food, Agriculture

and Light Industry and the Ministry of Finance, • “Soft Loan Program” - SME Development Fund Ministry of Food, Agriculture

and Light Industry funded by the State Budget, • “Microfinance Development Fund” - World Bank • “Trade Finance Loan to Support Imports” - Export and Import Bank of Tai-

wan.

Under the scope of “Private Sector Development Project I and II”, “2 Step Project Loan for SME Development and Environment Protection” and the “Soft Loan Program” for SME funded by the State Budget, the Bank has been granting investment and working capital loans to individuals and companies engaged in business activities in Ulaanbaatar city and rural areas. This has created a total of 2,629 new jobs.

In the near future, the Bank is planning to cooperate in a number of projects that have a variety of aims such as; improving education and health, addressing gen-der issues, generating jobs and income, supporting production at a local level and facilitating Mongolia’s economic growth.

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RISK MANAGEMENT

As defined by the “Procedure on Function of Risk Management Department”, and in compliance with this, the Risk Management Department collaborates with other de-partments, divisions and units to manage and prevent significant risks, identify stages and approaches to measure causes and effects of potential risks, and implement a risk management framework.

The Bank has been reviewing and improving its procedures with the objective of appropriately managing risk in each of its areas of operation. This is being done in a timely manner while focusing on a realistic profitability increase by being sensitive to changes in the market.

The Bank’s loan portfolio has been growing steadily without a reduction in quality as a result of the effort to develop and introduce competitive procedures and guidelines that regulate new loan products. Meanwhile, regular monitoring was carried out to main-tain the loan portfolio within limits approved by the Board of Representatives, which has resulted in the reduction of non-performing loans to 0.4 percent.

With regard to market and liquidity risks, new methodologies were reviewed and applied to measure these risks and the scope of analysis and study was expanded. Results were regularly reported to senior management.

Moreover, the Bank has started a project to evaluate the systems risks associated with IT security aspects. In relation to that, an advanced training course on IT related threats, risks and their potential harm to the operation of the Bank’s systems was orga-nized for all employees working at different levels in order to strengthen their capacity.

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CARD SERVICES

Based on Provision 1.2 of Article 28 of the Central Banks’ Law, Provision 6.1.3 and 6.1.12 Provisions of the Banking Law and 8.6 of “Procedures on Cards” approved in 2009 by Order No.440 of the Governor of the Bank of Mongolia, the Bank received permission as a form of Order No.224 of the Governor of the Bank of Mongolia dated 14th April 2011 to issue MasterCards in the name of the State Bank.

Since becoming a member of MasterCard Worldwide, the State Bank has is-sued its own cards as a method of non-cash settlement for its customers. The Bank is pleased to confirm it is delivering its card related services promptly and safely.

To date the Bank has launched; domestic and international cards including a gold card, a State Bank card, a regular card, a salary card and a smart card. To make cash and non-cash settlements, the Bank’s card holders can get services from around 5600 POS (Point of Sales) at approximately 2500 organizations, 650 ATMs, and the 2350 POB terminals of nine banks.

During the reporting year, the number of cardholders increased threefold, cash transactions processed through the ATM network increased 2.2 times compared to the previous year and income generated by card transactions increased 5 times.

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INFORMATION TECHNOLOGY

Information technology is an essential part of a banking business. Therefore, the Bank has been investing to improve its information technology to support its busi-ness activities, to meet the increasing needs of customers and to introduce up-to-date technology. In 2011, it focused on expanding and improving the core banking system to give new and increased potential. The ISO8583 standard relating to the exchange of financial data was introduced. This meant bulk transactions of low value local transfers were uploaded directly from the core banking system and this enabled the Bank to have real time settlement online.

As part of the IT improvements the Bank has updated its servers and network devices to ensure the confidentiality and continuity of the information system.

The security aspects relating to customers are fully safeguarded by the estab-lishment of of a surveillance camera system with centralized monitoring. Also Aimetis Symphony Standard software was successfully installed and implemented.

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BRANCH ADMINISTRATION

Since its establishment, the Bank has been expanding thenumber of branches to cover its broader business scope and to accommodate economic growth. In 2011, the Bank opened five new branches to develop its banking business, increase profit-ability, create specialized areas, and make its banking services more convenient for customers. Currently, the Bank is operating a total of thirty units of which nineteen are branches, ten are settlement centers, and six are cash offices. These are located throughout the country.

Location and address of branches

,

1. Branch

2. 101

3. 102

4. 103

5. 104

6. 105

7. 106

8. 107

9. 108

10. 109

11. 110

12. 111

13. 112

14. 114

15. 116

16. 118

17. 119

18. 121

19. 201

20. 202

21. 203

22. 204

23. 205

24. 206

25. 207

26. 208

27. 210

28. 212

100

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Branch

Settlement center

Settlement center

Settlement center

Settlement center

Settlement center

Settlement center

Settlement center

Settlement center

Settlement center

Settlement center

Chingeltei district, 1rst khoroo, Baga Toiruu 7/1, Head office of State bank

Chingeltei district, 8 khoroo, Independence palace

Darkhan Uul sum, 12 bag, Building of Customs' office

Ulaangom sum, 11 bag, building of Bank of Mongolia

Sukhbaatar sum, 2th bag, Building of Democratic part

Bayan-undur sum, Khurenbulag bag, Building of Bank of Mongolia

Bayanzurkh district, 6 khoroo, next to Negdelchin Hotel

Sukhbaatar district, 5 khoroo, Golomt microdistrict /West intersection, Next to Uguuj LC/

Arvaikheer sum, 5 bag, Building of Arvai kharaa LLC

Sukhbaatar district, 1th khoroo, Building of Grand office

Erdenebulgan sum, 1th bag, Building of State bank

Murun sum, 8 bag, 2 floor of building of Unitel located on the right of Dul hotel,

Sukhbaatar district, 6 khoroo, Metromall shopping center

Jargalan sum, Ìagsarjav bag,Buidling of State bank

Dalanzadgad sun, 3th bag, Gandurs shopping center

Khan-Uul district, 1 khoroo, Íàðõàí õîòõîí apartment 21.Á of Narhan town

Kherlen sum, 9 bag, Khan Kherlen shopping center

Ulgii sum, 5 bag, Central square,

Bayangol duureg, 4 khoroo, Building of Ard insurance

Bayanzurkh district, 26 khoroo, apartment 413 of Bayanmongol microdistrict

Chingeltei district, 1th khoroo, apartment 3, first Dochin Myangat next to Mongon Zavya,

Sukhbaatar district, 8 khoroo, Avenue of Zaluuchuud, Section À building of MNUE

Songinokhairhan district, 16 khoroo, 1 Microdistric, Tsambagarav shopping center

Bayangol district, 19 khoroo, Enebish street-78, Building of State bank

Sukhbaatar district, 6 khoroo Baga Toiruu, Teacher's street, Building of State bank

Mandal sum, Zuunkharaa, 3 bag, building of administration department of governor

Òavan Tolgoi village

Zamiin Uud sum, 1 bag, Building of Zoosbank

th

th

th

th

th

th

th nd

th

st

th

th

th

th

th

th st

th

th

rd

st

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HUMAN RESOURCE MANAGEMENT

In 2011, within the scope of the human resource policy, the Bank focused on the implementation of a training policy and programs aimed at developing the com-petency, experience and creativity of employees.

In order to ensure positive outcomes and to meet these purposes, in line with international best practices, the Bank updated job descriptions, and developed a new performance appraisal procedure and practice. In addition, a balanced scoring scheme was introduced which is an up to date method of evaluating the financial as well as operational results of the branch network.

As part of its on-going development of systems and people the Bank carried out an organizational restructuring to improve and strengthen its governance, strategy and internal operations.

The performance appraisal exercise was conducted on a semi-quarterly basis during the year and involved the assessment of the fulfillment of main responsibilities, and measured both competency and the degree of implementation of targets. The performances of 432 employees were appraised and verified during this exercise. In this way, activities accomplished in 2011 were evaluated and a policy to increase sala-ries and give incentives was applied in line with individual performances.

In the selection and recruitment of employees for specific job positions the prin-ciples of transparency, equality and impartiality were adhered to. These ensured fair competition between candidates for both the hiring of new staff and the promotion of staff.

In the year under review, the number of employees of the Bank reached 330 of which 60 percent are female and 40 percent are male. Out of the total employees, 81 percent or 221 employees have majored or have a degree in banking and the financial field and 57 percent or 155 employees are under the age of 30. As a result of this the Bank is staffed by young and enthusiastic professionals.

The level of staff satisfaction, a crucial aspect of the human resource policy, was upgraded. This resulted in the Bank providing additional social benefits to its em-ployees including medical check ups and preferential mortgage rates.

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FOREIGN EXCHANGE AND SECURITY TRADING

The Bank has been operating within the foreign currency risk exposure set by the Bank of Mongolia whilst managing its foreign currency position within set limits.

During the reporting period, the Bank actively engaged in foreign currency deals with customers and had profitable operations in both these deals and rate revalua-tions.

In order to utilize a variety of instruments in currency trading, the Bank secured permission from the Bank of Mongolia to use FX derivatives at a dealing desk. As a player in the financial market, the Bank has been endeavoring to contribute to the development of the financial derivatives market, and as such, organized training on swap and forward deals for customers.

The Bank has not only actively participated in the primary and secondary mar-kets of the Bank of Mongolia‘s securities, it regularly participated in the auction of Government Bonds starting in July 2011.

The Tugrug and foreign currency liquidity of the bank has been managed at prudent levels, meeting the required reserve set by the Bank of Mongolia. To maintain this position, the Bank developed a regulation that defines the detailed procedure to ensure liquidity of the Bank, and focuses on retaining lost opportunity costs at a mini-mum level. At the end of reporting year, the liquidity requirement was met by 45.0 percent in tugrugs, 74.0 percent in U.S dollars, 49.3 percent in total.

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FOREIGN RELATIONS

Foreign correspondent banks

Using the S.W.I.F.T network, the State Bank has operated its international trans-actions to the satisfaction of its clients in a prompt and a reliable manner with the following banks:

Bank of America /NY, USA/

ING Bank /Brussels, Belgium/

Sberbank /Irkutsk, Russia/

Agricultural Bank of China /Huh Hot, Republic of China/

Sumitomo Mitsui Banking Corporation /Japan and USA/

Korea Exchange Bank /Seoul, Korea/

VneshTorgBank /Moscow, Russia/

Mizuho Corporate bank /Tokyo, Japan/

Bank of Tokyo Mitsubishi /Tokyo, Japan/

Export and Import bank /Republic of China/

Bank of China /Beijing, China/

Raiffeisen Zentralbank Oesterreich AG /Vienna, Austria/

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INTERNAL ACTIVITIES

• A seminar comprising topics relating to cash manage-ment, human resource and accounting for SME cus-tomers was organized.

• With the purpose of motivating staff members to reach financial targets, a “Financial Contest” with a bonus fund of MNT 14 500 000 was successfully or-ganized among employees of the Bank.

• An annual “National Human Resource Olympiad” was organized by the Bank to introduce and promote op-timum and modern human resource management to students (the young generation).

• A “Celebration of Children’s Day” was organized on International Children’s Day for the children of em-ployees. And the winners of a lottery, organized on that day among the children, traveled to Hong Kong.

• An “Outdoor training” was organized at the NUKHT complex to motivate employees and promote coopera-tion.

• The Annual hiking trip “Dugan Khad-2011” was orga-nized.

• A “Promotional campaign” was carried out for a month to promote and advertise bank products and services as well as to familiarize the public about the operation of the Bank.

• The Bank issued a “Bonus Card” which enables its cus-tomers to use the foreign remittance service free of charge one time after using the service four times.

• The Procedure on “Evaluating and Implementing New Ideas of Employees” was developed and approved. Furthermore, employees who came up with the best implementable ideas that contribute to the overall business results and improved operation of the bank were awarded.

• The Bank’s women’s volleyball team won a “silver med-al in 2010 and a gold medal in 2011 at the “Annual Interbank Volleyball competition” organized among financial institutions including the commercial banks, the Bank of Mongolia, the Ministry of Finance and the Financial Regulatory Committee.

• Eight employees, who had been recognized as out-standing employees following their exceptional perfor-mances and significant contributions to the profitabil-ity of the bank, traveled to Hong Kong and Macao as an award.

• Under the motto “100 BANKERS-100 DONORS”, em-ployees of the Bank organized a blood donation event at the bank. The public were encouraged to attend the unit and become donors. This demonstrated the employees’ and the Bank’s commitment to making a life-giving difference and helping society.

Operational review

“STATE BANK” LLC

FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2011

ULAANBAATAR2012

AUDIT REPORT

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Pages

BANK INFORMATION 75

STATEMENT BY DIRECTOR AND EXECUTIVE 76

AUDIT CERTIFICATE 77

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2011 79

Statement of Comprehensive Income 80

Statement of Changes in Equity 81

Statement of Cash Flows 82

CONTENT

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“STATE BANK” LIMITED LIABILITY COMPANY

BANK INFORMATION

Founder: Ministry of Finance

Board of Directors:

Chairman T. Ochirkhuu Members Sh. Solongo G. Bayasgalan L. Zorig B. Batbayar B. Gerelmaa B. Ganbat L. Ganbat

Secretary S. Enkhbaatar

Chief Executive Officer J. Otgonbileg

Address: Chingeltei District, Khoroo #1, Baga Toiruu 7/1, Ulaanbaatar, Mongolia

Tel: +976-1899 Fax: +976-11-330595 E-mail: contact@statebank.mn Website: www.statebank.mn

AUDIT COMPANY: NIMM Audit Co., LTD Certified Public Accountants

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Chief Executive Chief Operations Head of Financial Reporting Officer Officer and Analysis Department

J.Otgonbileg U.Gantur Ts.Tserendolgor

UlaanbaatarMongolia

2 of March 2012

STATEMENT BY DIRECTOR AND EXECUTIVE

We, J. Otgonbileg, being the Chief Executive Officer of “State Bank” LLC (“the Bank”), U.Gantur, Chief Operations Officer and Ts.Tserendolgor, Head of Financial Reporting and Analysis Department primarily responsible for the financial management of the Bank, do hereby state that, in our opinion, the accompanying financial statements are drawn up in accordance with International Financial Reporting Standards as modified by Bank of Mongolia guidelines so as to give a true and fair view of the financial position and operational results of the Bank as of 31 December 2011 and for the year then ended.

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We have audited the accompanying financial statements of Chinggis Khaan Bank LLC (“the Bank”), which comprise the statement of financial position as of 31 December 2011 and the statement of comprehensive income, statement of cash flows and statement of changes in equity (“the financial statements”) for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory information in accordance with Article 38.3, 62.1 of the “Law on management and financing of budgetary organization” and Article 15.1.2, 18.5 of the “Law on State Audit”.

Statement of responsibilities

Management of the “State Bank” LLC is responsible for the preparation of those financial statements in accordance with Accounting Law of Mongolia, International Financial Reporting standards, and modified accounting guidelines with IFRS issued by Bank of Mongolia.

National audit office’s responsibility is to express an opinion on these financial statements whether financial statement is give a true and fair view or not in accordance with Accounting Law of Mongolia, International Financial Reporting standards, and modified accounting guidelines with IFRS issued by Bank of Mongolia.

THE BOARD OF DIRECTORS OF

“STATE BANK” LLC

AUDIT CERTIFICATE

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Basis of opinion

We conducted our audit in accordance with International Standards on Auditing and Financial Audit Manual issued by National Audit Office of Mongolia. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statement of “State Bank” LLC.

Unqualified opinion

In our opinion, the financial statements, audited by us, present fairly and truly, in all material respects the financial position of State Bank LLC as of 31 December 2011 and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards as modified by Bank of Mongolia guidelines.

HEAD OF FINANCIAL AUDIT DEPARTMENT,NATIONAL AUDIT OFFICE OF MONGOLIA

TS.BATBAYAR

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Liabilities

Current accounts 13 71,952,424 54,115,821

Deposits 14 88,435,119 75,278,887

Deposits and placements of other banks 15 9,976,926 5,068,874

Other deposits 16 22,868,704 12,101,538

Other liabilities 17 5,718,485 5,077,871

Total liabilities 198,951,658 151,642,992

(MNT’000)

Equity

Share capital/staturory fund 18 28,000,000 28,000,000

Social development fund 217,041 -

Retained earnings 4,461,150 554,054

Total equity 32,678,191 28,554,054

Total liabilities and equity 231,629,849 180,197,046

“STATE BANK “ LLCAs of 31 December 2011 Statement of Financial Position

Note 31 Dec 2011 31 Dec 2010

Assets

Cash and balances with central bank 5 28,649,261 12,327,163

Deposits and placements with other banks 6 16,657,577 9,315,191

Marketable securities 7 56,157,941 81,686,658

Loans and advances-net 8 102,212,356 61,751,744

Property, plant and equipment-net 9 11,308,941 11,591,946

Intangible assets-net 10 969,500 1,035,309

Long term investment 11 14,913,128 235,328

Other assets 12 761,145 2,253,707

Total Assets 231,629,849 180,197,046

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(MNT’000)

Notes 31 Dec 2011 31 Dec 2010

Interest income 19 22,505,776 15,176,662

Interest expense 20 (14,148,389) (10,983,303)

Net interest income 8,357,387 4,193,358

Net gain on foreign currency trading 21 693,821 1,133,496

Net gain on foreign currency translation 22 288,077 502,579

Service charges 23 910,541 612,688

Total non-interest income 1,892,439 2,248,763

Net operating income 10,249,826 6,442,122

Operating expenses 24 (6,420,436) (5,564,540)

Profit /loss/ before allowances for impairment losses 3,829,390 877,582

Allowances for impairment losses 25 (263,241) (620,487)

Operating profit /loss/ 3,566,149 257,094

Non-operating income 26 1,114,470 1,090,281

Non-operating expenses 27 (39,452) (180,186)

Profit (loss) before tax 4,641,167 1,167,190

Corporate income tax 28 (208,836) -

Net profit (loss) for the year 4,432,331 1,167,190

“STATE BANK” LLCFor the year ended 31 December 2011 Statement of Comprehensive Income

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(MNT’000)

Description Share capitalSocial

development fund

Retained earnings/losses/

Total equity

Balance at 31 December 2009 28,000,000 - (582,840) 27,417,160

Adjustments for previous year - - (30,296) (30,296)

Adjusted balance 28,000,000 - (613,136) 27,386,864

Issued shares - - - -

Net profit for the year - - 1,167,190 1,167,190

Balance at 31 December 2010 28,000,000 - 554,054 28,554,054

Issued shares - - - -

Profit allocation: - - - -

Incentive allocated - - (58,360) (58,360)

Social Development Fund - 466,876 (466,876) -

Disbursements of social development fund

- (249,835) - (249,835)

Net profit for the year - - 4,432,331 4,432,331

Balance at 31 December 2011 28,000,000 217,041 4,461,150 32,678,191

“STATE BANK” LLCFor the year ended 31 December 2011 Statement of Changes in Equity

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(MNT’000)

31 Dec 2011 31 Dec 2010

Cash flows from operating activities

Profit before income tax 4,641,167 1,167,190

Adjustment for:

Depreciation and amortization 962,592 883,202

Allowance for impairment losses (recovery) (839,102) 1,286,460

Interest income (22,505,776) (13,957,698)

Interest expense 14,148,389 10,983,298

Effect of profit adjustment - 460,532

Gain on disposal of property, plant and equipment 1,777 -

Operating profit /loss/ before changes in working capital (3,590,953) 822,984

Decrease (Increase) in operating assets:

Short term investments 25,528,717 (7,808,384)

Loans and advances (39,345,963) (81,686,658)

Other assets (25,094) 57,204,584

Increase (decrease) in operating liabilities:

Current accounts and deposits 30,133,534 45,255,052

Deposits and placements from other banks 4,908,052 (2,559,485)

Other deposits 10,767,165 (2,764,689)

Other liabilities 623,124 2,032,042

Cash flows generated from operating activities 28,998,583 10,495,446

Interest received 23,747,886 12,318,833

Interest paid (13,287,190) (11,326,554)

Corporate income tax paid (193,245) -

Allowance for impairment losses (recovery) - (1,821,025)

Net cash flows generated from operating activities 39,266,034 9,666,700

Cash flows from investing activities

Purchase of property, plant and equipment (615,555) (981,624)

Purchase of long term investments (14,677,800) -

Proceeds from disposal of property, plant and equipment - -

Proceeds from disposal of long term investment - -

Net cashflows used investing activities (15,293,355) (981,624)

Cash flows from financing activities

Issuance of share capital - -

Disbursements of social development fund (249,835) -

Incentive allocated (58,360) -

Net cashflows used in financing activities (308,195) -

Net cash flows 23,664,485 8,685,076

Cash and cash equivalents at the beginning of the year 21,642,353 12,957,277

Cash and cash equivalents at the end of the year 45,306,838 21,642,353

“STATE BANK” LLCFor the year ended 31 December 2011 Statement of Cash Flows

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Resolution was made from the Government of Mongolia by Resolution No 348 dated on 19 November 2009 to establish the State-owned Bank by some state owned asset of Zoos Bank in order to maintain the stability of the Mongolian banking sector and safeguard the continued access and viability of customer deposits.

As stated in above mentioned resolution, Ministry of Finance was appointed as an establisher of the Bank and finance minister was assigned to actuate the operation for adopting the statute of re-established state-owned bank, composing the statutory fund of Bank in a way of discussing with Bank of Mongolia, applying a bank establishment application to Bank of Mongolia and obtain a permission, assigning the management of bank and confirming the bank structure, job position and budget.

According to the Resolution, state-owned “State Bank” was established by the Decree No 259 of Finance Minister dated on 23 November 2009 and bank statute was adopted.

Permission for incorporating the bank was issued for the establisher by Decree No 652 and permission for conducting banking activities was issued for “State Bank” by Decree No 653 of President of Bank of Mongolia in accordance with the “Banking Law of Mongolia” and application of establisher dated on 23 November 2009 respectively.

According to the above Decree and Bank permission certificate No 26 issued by the Bank of Mongolia, the Bank was given license for conducting banking activities such as handling and settlement of cash transfers, lending, foreign currency transactions, saving precious items, consulting and providing information on investment and finance, granting guarantees to third parties on its own behalf, trading of precious metals and stones, issuance and trading of securities based on the negotiation with Bank of Mongolia.

Consequently, the Bank was given additional licenses to conduct banking activities on foreign transaction pursuant to Decree No. 115 issued by the President of the Bank of Mongolia dated on 17 March 2011.

Statute of Bank was renewed by the Decree No 260 issued by the Finance Minister dated on 03 December 2010.

The Bank is a legal entity of Mongolia, incorporated as a state owned and profit making Limited Liability Company, conducts banking activities pursuant to Banking Law of Mongolia, special permission issued by the Bank of Mongolia and Bank Statute.

The Bank renders services to customers through its 7 branches, 7 settlement centers and 3 cash centers in Ulaanbaatar capital city and 11 branches, 3 settlement centers and 3 cash centers rural area.

1. BANK INFORMATION AND PRINCIPAL ACTIVITIES

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2. BASIS OF PREPARATION

a) Basis of reporting The financial statements have been prepared in accordance with International

Financial Reporting Standards (IFRS), Mongolian accounting principles which are consistent with the IFRS as well as accounting guidelines issued by the Bank of Mongolia.

b) Basis of measurement

The financial statements are prepared on the historical cost basis.

c) Functional and presentation currency

Functional currency of the Bank’s financial reporting is Mongolian national currency togrogs (MNT). Accompanying financial statements are presented in Mongolian National Togrogs, rounded to the nearest thousand.

d) Basis of accounting

The Bank has prepared its financial statements based on accrual basis of accounting.

e) Assumptions for preparation of the financial statements

The financial statements have been prepared on a going concern assumption that it considers its operation shall be continued for the foreseeable future.

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a) Recognition of assets

The Bank recognises assets in the statement of financial position when resources controlled by the Bank as a result of past events and expected to use for future economic benefits of the Bank if their cost or value can be measured reliably.

b) Recognition of liabilities

The Bank recognises liability in the statement of financial position when it is probable that an outflow of resources embodying economic benefits will be disbursed as a result the settlement of a current obligation and the amounts at which the settlement will take place can be measured reliably.

c) Recognition and measurement of income

The Bank recognises income in the statement of comprehensive income when an increase in future economic benefits related to an increase in an asset or a decrease of a liability has arisen other than increase in equity if their value can be measured reliably.

Income is carried at the nominal value of cash or cash equivalents to be received or received already.

d) Recognition and measurement of expenses

The Bank recognises expenses in the statement of comprehensive income when decrease in future economic benefits related to a decrease in an asset or an increase of a liability has arisen other than decrease in equity under distribution to investors if their value can be measured reliably.

Expenses are carried at the nominal value of cash or cash equivalents to be paid or paid already.

e) Foreign currency transactions

Transactions in foreign currencies are recorded at that currency, and at the same time, translated into MNT using the exchange rates stated by the Bank of Mongolia on the date of transactions.

Non-monetary items, which are carried in terms of historical cost convention in a foreign currency, are translated into MNT using the exchange rates stated by the Bank of Mongolia at the date of transaction.

Monetary items in foreign currencies are restated and retranslated when the Bank of Mongolia’s official exchange rate is changed and related gains or losses are recognized accordingly as an unrealised foreign exchange “gain” or “loss”.

3. SIGNIFICANT ACCOUNTING POLICIES

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Gain or losses arisen from the transactions in foreign currency such as sell or buy currencies are reported as foreign currency trading gain or losses. These gain or losses are recognized as a realized foreign exchange “gain” or “loss”.

f) Financial instruments

Financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

Financial asset is any asset that is cash, an equity instrument of another entity, and a contractual right to receive cash or another financial asset from another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity.

Financial liability is any liability that is a contractual obligation to deliver cash or another financial asset to another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity.

The financial instruments shall include financial derivatives held for purpose of trading in short term and liquidity management as well as loan, receivables, and other financial instruments held to maturity.

When the Bank purchases or issues the financial instruments, it reports them at cost, which fair value of the financial instruments at that date.

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The Bank uses the following special accounting policies for the preparation of the financial statements.

a) Interest income and expenses

Interest income and expenses are recognised on the accrual basis of accounting.

b) Commissions and service charges

Commissions and service charges are recognised on the accrual basis of accounting when the related revenues are recognised.

c) Cash and cash equivalents

Cash and cash equivalents consists of cash on hand and cash in bank accounts, savings which not restricted to use for any payments.

Cash and cash equivalents are recorded at their nominal values. Cash and cash equivalents denominated in foreign currencies are retranslated into togrogs using the official exchange rate issued by Bank of Mongolia.

d) Investment

Financial assets, which held to earning profit through distribution of interest and dividends, increasing the values, as well as gains on trading, are reported as investment and securities by the Bank. The investments have two classifications such as short term and long-term investments.

Short-term investment is assets which to held less than one year period for the purpose of generating a profit from interests and trading. This investment consists of the Bank of Mongolia’s bills and Government securities.

Investment other than the short-term investment is referred long-term investments and it held for the period more than one year. It consists of investments such as bonds, shares, and equity interests.

Investments are reported at historical cost. Securities for sale purpose are reported at net current realizable values. Securities for investment purpose are reported at lower of cost or market value.

e) Loans

Loans are reported in the financial statements at their net amounts, subtracting the allowances for loan losses from the loans issued to business entities and individuals.

The allowances for loan losses are estimated according to the “Regulations on Asset Reclassification and Provisioning” jointly approved by the President of the Bank of Mongolia. However, some loans and allowances were assessed according to the

4. SPECIAL ACCOUNTING POLICIES

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Bank’s own policy. f) Property, plant and equipment

Property, plant and equipment are reported in the financial statements at the net amount, which is the cost less accumulated depreciation.

Cost of asset is recorded at the sum of purchase price, other incidental expenses incurred for the acquisition of asset and expenditures for capital improvement of the property, plant and equipment.

Property, plant and equipment are depreciated under the straight-line method based on useful lives of the assets.

This method is same with the related provisions for the estimation of depreciation principles stated in the Corporate Income Tax Law of Mongolia.

f) Property, plant and equipment (continued)

The estimated useful lives of property, plant and equipment are as follows:

Classification of assets Estimated useful lives /yearly/

Buildings 40

Furniture and fixtures 10

Computers 3

Vehicles 10

Other assets 10

When disposing the PPE and intangible asset, gain or loss on disposal of PPE was recognized based on the difference of residual value, carrying amount and sale price.

g) Intangible assets

The assets, which not physically exists but purchased and used for rendering services and administrative purposes more than a year, are recognized and recorded as intangibles.

The intangible assets consist of software.

The intangible assets are presented in the statement of financial position at the net amount, subtracting the accumulated amortizations from its cost.

Intangible assets are amortized under the straight-line method based on useful

lives of assets.

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The estimated useful lives of intangible assets are as follows:

Classification of assets Estimated useful lives /yearly/

Softwares 3

Other intangible assets 10 years or /legal useful lives/

h) Other assets

Accrued interest receivables of loans and securities, prepaid expenses, advances to employees, prepayments, materials and supplies are recognized and presented as “Other assets”.

i) Current accounts and deposits

Current accounts are future financial duties as result of receiving cash and cash equivalents from the entities and individuals for the purpose to make payments on behalf of them.

Current deposits are future financial duties as result of receiving cash and cash equivalents from the entities and individuals for the purpose of earning future income under the certain conditions agreed with customers.

Current accounts and deposits are stated at their nominal values. Current accounts and deposits in foreign currencies are presented and converted into togrogs at the rate of that date stated by Bank of Mongolia.

j) Equity

Equity consists of share capital and retained earnings (losses). Equity is reported on the historical cost basis.

k) Allowances for probable losses

Allowances for probable losses are recognized in the statement of financial position when the Bank has a legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefit will be required to the settle obligation.

l) Income tax

The Bank determines and reports taxable income and income tax expense for the financial year according to the Corporate Income Tax law of Mongolia.

According to the Corporate Income Tax Law of Mongolia, taxable income up to 3.0 billion togrogs are taxable at 10 percent, while any taxable amount more than 3.0 billion togrogs will be taxable at 25 percent.

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5. CASH AND BALANCES WITH CENTRAL BANK

6. DEPOSITS AND PLACEMENTS WITH OTHER BANKS

Categories 31 Dec 2011 31 Dec 2010

A. Cash on hand

In MNT 2,727,952 2,302,901

In foreign currencies 2,119,842 1,264,204

4,847,794 3,567,105

B. Cash in transit

In MNT 626,684 511,315

626,684 511,315

C. Balances with Bank of Mongolia

In MNT 14,330,502 7,168,065

In foreign currencies 8,844,281 1,080,678

23,174,783 8,248,743

Total 28,649,261 12,327,163

Categories 31 Dec 2011 31 Dec 2010

A. Current accounts deposits with commercial banks

Current accounts in MNT 71 132,538

Current accounts in foreign currencies 198,000 2,842,954

Deposits in MNT 6,050,000 2,570,000

Deposits in foreign currencies 8,378,220 1,571,476

14,626,291 7,116,968

B Current accounts and deposits with foreign banks

Current accounts in foreign currencies 2,031,286 2,198,223

2,031,286 2,198,223

Total 16,657,577 9,315,191

Description 31 Dec 2011 31 Dec 2010

Government securities - 20,000,000

Bills of the Bank of Mongolia 53,000,000 62,000,000

Purchased securities under repo term 4,994,589 -

Discount of Bills (1,836,648) (313,342)

Total 56,157,941 81,686,658

7. MARKETABLE SECURITIES

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Balances of loan portfolios shown by the classification of customers as of 31 Dec 2010 and 2011 were as follows.

Categories 31 Dec 2011 31 Dec 2010

Loans given to budget and state-owned enterprises 3,441,229 1,400,000

Loans given to joint stock company 2,085,776 2,295,738

Loans given to limited liability company 39,490,700 26,878,951

Loans given to committee 98,535 119,150

Loans given to financial organizations 16,119 -

Loans given to individuals 56,908,908 31,991,204

Others 47,789 58,050

Accrued loan interest receivables 722,716 444,362

Total loans and advances 102,811,772 63,187,455

Allowances for loan losses (599,416) (1,435,711)

Net loans and advances 102,212,356 61,751,744

From this: Non-qualitative loans 1,370,971 1,595,183

Percentage of non-qualitative loans to total loans 1.34% 2.52%

Classification of loans 31 Dec 2011 31 Dec 2010

Standard 100,627,913 60,347,827

In arrears 90,172 800,083

Non-qualitative loans: 1,370,971 1,595,183

a) Substandard 1,014,354 50,134

b) Doubtful 30,594 323,751

c) Loss 326,023 1,221,298

Allowances for loan losses (599,416) (1,435,711)

Accrued loan interest receivables 722,716 444,362

Total 102,212,356 61,751,744

Description 2011 2010

Balance at 01 January 1,435,711 1,914,774

Allowance for loan losses 262,954 616,088

Written back/ recoveries (1,102,304) (1,010,446)

Written off -

Foreign exchange difference 3,055 (84,705)

Balance at 31 December 599,416 1,435,711

8. LOAN

8 b. CHANGES IN ALLOWANCES FOR LOAN LOSSES

8 à. CLASSIFICATION OF LOANS

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9. PROPERTY, PLANT AND EQUIPMENT

Des

crip

tion

Land

Bui

ldin

gCom

pute

rFu

rnitur

e &

fixt

ure

Veh

icle

Fina

ncin

g fo

r PP

ETo

tal

Cost

Bal

ance

as

at 3

1 Dec

2009

13,2

40

10,4

90,6

80

1,447,

943

2,23

1,79

776

1,898

26,166

14,9

71,7

24

Add

itio

ns-

266,4

1316

1,12

917

2,833

316,9

80

-917

,355

Dispo

sals

(13,

240)

(266,4

13)

(94,8

48)

(177

,660)

(316

,980)

(26,166)

(895,

307)

Bal

ance

as

at 3

1 Dec

2010

-10

,490,6

80

1,51

4,2

242,

226,9

7076

1,898

-14

,993,

772

Add

itio

ns-

18,113

824

,662

221,650

324,9

71-

1,38

9,3

95

Dispo

sals

-(1

3)(3

64,3

52)

(332

,263)

(324

,971

)-

(1,0

21,5

98)

Bal

ance

as

at 3

1 Dec

2011

-10

,508,7

80

1,974

,533

2,11

6,3

5776

1,898

-15

,361,56

9

Acc

umul

ated

dep

reciat

ion

Bal

ance

as

at 3

1 Dec

2009

-650

,348

1,023

,689

710,2

60

208,9

09

-2,

593,

206

Add

itio

ns-

312,

977

340,7

7737

5,461

212,

069

-1,24

1,28

4

Dispo

sals

-(4

3,893)

(79,5

71)

(173

,609)

(135

,591)

-(4

32,6

64)

Bal

ance

as

at 3

1 Dec

2010

-919

,432

1,28

4,8

95

912

,112

285,

387

-3,

401,826

Add

itio

ns-

262,

715

410

,812

356,2

2323

0,193

-1,25

9,9

43

Dispo

sals

-(4

73)

(191,55

7)(2

63,

090)

(154

,021

)-

(609,141)

Bal

ance

as

at 3

1 Dec

2011

-1,18

1,674

1,50

4,150

1,005,

245

361,55

9-

4,0

52,6

28

Car

ryin

g am

ount

Bal

ance

as

at 3

1 Dec

2011

-9,3

27,106

470

,384

1,11

1,11

2400,3

40

-11

,308,9

41

Bal

ance

as

at 3

1 Dec

2010

-9,5

71,2

48

229,3

291,31

4,8

58476

,511

-11

,591,946

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Description 31 Dec 2010 Additions Disposals 31 Dec 2011

Cost 1,035,309 364,289 193,708 1,205,890

Amortization - (236,390) - (236,390)

Residual value 1,035,309 127,899 193,708 969,500

Description 31 Dec 2011 31 Dec 2010

Government securities 14,671,000 -

Shares of closed holding company 242,128 235,328

Allowance - -

Total 14,913,128 235,328

Description 31 Dec 2011 31 Dec 2010

Interest receivable from Government 259,067 1,938,889

Interest receivable on deposits from local banks 175,410 16,052

Receivables 5,751 19,145

Allowance for receivables (1,418) (4,226)

Prepayments 118,459* 132,967

Inventory 143,327 97,116

Others 60,549 53,764

Total 761,145 2,253,707

* The balances of prepayments comprise of the following as of 31 December 2011.

Description 31 Dec 2011

Advance of master card 55,157

Prepaid insurance 21,141

Prepaid audit service fee 16,280

Others 25,881

Total 118,459

10. INTANGIBLE ASSETS

11. LONG TERM INVESTMENT

12. OTHER ASSETS

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Categories of current account 31 Dec 2011 31 Dec 2010

State-owned enterprises 6,260,405 6,652,518

Private sector entities 44,466,246 28,127,838

Foreign resident or non-resident 505,342 70,228

Financial Institutions 4,413,603 2,809,567

Individuals 4,370,972 3,676,054

Government fund and budget entities 4,309,913 2,864,879

Other organization 7,625,943 9,914,737

Total 71,952,424 54,115,821

Categories of deposits 31 Dec 2011 31 Dec 2010

Demand deposit

State-owned enterprises 55,702 396,048

Private sector entities 1,272,402 1,308,885

Foreign resident or non-resident 219 204

Financial Institutions 459,128 378,322

Individuals 23,694,417 19,728,809

Other organization 92,123 202,498

Other deposit 24,595 23,938

Time deposit

State-owned enterprises 90,000 177,057

Private sector entities 9,400,510 10,508,788

Financial Institutions 3,125,694 4,340,000

Individuals 46,678,328 35,231,410

Special account for State Budget 631,224 988,190

Other organization 506,545 449,807

Accrued loan interest payables 2,404,232 1,544,931

Total 88,435,119 75,278,887

13. CURRENT ACCOUNTS

14. DEPOSITS

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Categories of deposits and placements of other banks 31 Dec 2011 31 Dec 2010

Current accounts 3,814,062 129,389

Deposits of domestic bank 5,520,000 4,167,410

Loans from foreign banks 640,519 768,896

Loans interest payables from foreign banks 2,345 3,179

Total 9,976,926 5,068,874

Categories of other deposits 31 Dec 2011 31 Dec 2010

Other deposits

Deposits received as collateral 3,434,733 943,854

Other special demand accounts 4,997 3,278

Others 100 -

Deposits received as project fund

Deposits received as project fund 19,428,874 11,154,406

Total 22,868,704 12,101,538

Deposits received as project fund

The balance of the deposits received as project fund consists from the followings as at 31 December 2011.

Categories 31 Dec 2011 31 Dec 2010

Government financing /MNT/

Project from International Cooperation Bank of Japan 3,361,043 3,998,759

“Small & Medium Scale Industry Development” Project 11,330,102 3,171,043

Private sector development project of World Bank 357,726 632,832

Micro-finance development project of World Bank 1,800,000 150,000

16,848,871 7,952,634

Government financing /foreign currencies/

Private sector development project of World Bank 615,108 357,552

World Bank, Development of financial ability project 364,398 357,895

979,506 715,447

Foreign financing

ADB “Mortgage loan project” 1,049,379 1,327,658

1,049,379 1,327,658Interest discount deposit on Investment and Development Fund Project

551,118 1,158,667

Total 19,428,874 11,154,406

15. DEPOSITS AND PLACEMENTS OF OTHER BANKS

16. OTHER DEPOSITS

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Categories of other liabilities 31 Dec 2011 31 Dec 2010

Interest payable of deposits/domestic bank/ 22,080 38,169

Interest payable of project loan deposit 17,988 -

Payable to Ministry of Finance 4,905,743 4,905,743

Money Gram 854 24,182

Payable to EBRD Bank 142,625 -

Income tax payable 15,591 -

Payable on bank transactions 488,085 1,806

Other payables 125,519 107,971

Total 5,718,485 5,077,871

Description 2011 2010

As at 01 January 28,000,000 28,000,000

Issued during the year - -

As at 31 December 28,000,000 28,000,000

The balance of share capital amounting to 28,000,000 MNT as of 31 December 2011 is 100 per cent state-owned.

Categories of interest income 31 Dec 2011 31 Dec 2010

Loans and advances 12,440,528 7,613,164

On securities 9,179,143 7,485,013

Others 886,105 78,485

Total 22,505,776 15,176,662

Categories of interest expenses 31 Dec 2011 31 Dec 2010

For current accounts 3,450,739 2,265,708

For deposits 10,062,174 7,380,744

Paid to other bank loans 6,553 356,576

Other 193,755 36,695

For securities 435,168 943,580

Total 14,148,389 10,983,303

17. OTHER LIABILITIES

18. SHARE CAPITAL

19. INTEREST INCOME

20. INTEREST EXPENSE

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Description 31 Dec 2011 31 Dec 2010

Gain on trading of foreign currencies 997,117 1,319,505

Gain on trading of securities - 1,613,853

Trading expense (303,296) (1,799,862)

Total 693,821 1,133,496

Description 31 Dec 2011 31 Dec 2010

Gain on foreign currency differences 52,002,132 9,989,581

Loss on foreign currency differences (51,694,536) (9,487,002)

Loss on contract valuation (19,519) -

Total 288,077 502,579

Categories of income 31 Dec 2011 31 Dec 2010

Charge on loan service 467,283 297,252

Charge on account preparation 92,017 83,337

Charge on remittance 92,374 72,400

Commission on card service 57,256 4,957

Commission premium of other service 201,611 154,742

Total 910,541 612,688

Categories of operating expenses 31 Dec 2011 31 Dec 2010

Salary expense 2,781,576 2,153,897

Social insurance expense 371,975 290,379

Training expense 74,978 46,326

Business trip expense 50,375 29,633

Staff expense - 1,798

Loan and receivable settlement expense 14,407 68,136

Banking service expense 41,418 55,082

Financial charge 1,800 4,400

Monitoring end membership fee 91,560 68,178

Insurance expense 26,478 4596

21. NET GAIN ON FOREIGN CURRENCY TRADING

22. NET GAIN ON FOREIGN CURRENCY TRANSLATION

23. COMMISSION AND SERVICE CHARGE INCOME

24. OPERATING EXPENSE

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Advertisement expense 155,007 194,023

Depreciation 962,592 899,922

Lease expense 415,811 384,527

Property routine maintenance 137,729 67,127

Maintenance cost 137,951 161,207

Stationary expense 121,510 159,940

Safe and security expense 161,383 151,345

Telecommunication expense 121,464 126,396

Automation expense 295,251 264,808

Fuel and vehicle expense 131,561 122,390

Sanitary expense 16,724 16,142

Labor safety expense 183,883 201,139

Land fee 2,697 591

Real estate taxation 64,152 62,638

Legal consulting - 16,775

Cash collecting expense 6,466 5,847

Other expense 51,688 7,298

Total 6,420,436 5,564,540

Categories of expenses 31 Dec 2011 31 Dec 2010

Allowances for loan losses 262,954 616,088

Allowances for receivables 287 4,399

Total 263,241 620,487

Categories of income 31 Dec 2011 31 Dec 2010

Rent of PPE - 7,250

Penalty income 1,623 12,591

Repayment of off balance transaction 10,543 77

Recovery of allowances for loan 1,102,304 1,010,446

Recovery of allowances for receivable - 59,917

Total 1,114,470 1,090,281

Categories of expenses 31 Dec 2011 31 Dec 2010

Loss on disposal of PPE 1,777 -

25. ALLOWANCES FOR IMPAIRMENT LOSSES

26. NON OPERATING INCOME

27. NON OPERATING EXPENSES

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Representative 26,092 10,332

Hospitality 11,583 31,851

Fine and penalty - 138,003

Total 39,452 180,186

Adjustment for reconciling the income tax expense determined by the financial statements of the Bank with the income tax (payable) determined by the tax law shall be as follows:

Description 31 Dec 2011

Profit (loss) before tax 4,641,167

Corporate income tax at 10 % 464,117

Tax effect of non-deductible expense 18,526

Tax effect of non-taxable income (64,971)

Tax transferred from previous year tax loss (208,836)

Tax imposed on taxable income at common rate 208,836

Tax imposed on taxable income at special rate -

Corporate income tax 208,836

The criteria of required ratios of banking activities are shown below as at 31 December 2011.

Indicators Required ratio 31 Dec 2011 Ǻð¿¿

À. Own fund and asset ratio:

Tier I own fund and risk weighted asset ratio > 6 % 27.35 -

Total own fund and risk weighted asset ratio > 12 % 27.53 -

Tier I own fund and total asset ratio > 6 % 14.01 -

B. Loan concentration risk:

Loan and guarantee issued to one Borrower < OE 20 % 17.47 -

Loan and guarantee issued to one related party < OE 5 % 1.96 -

Total loan and guarantee issued to related party < OE 20 % 10.33 -

C. Provision for probable loan losses (in MNT’000) - 599,416 -

D. Property, plant and equipment ratio < 8 % 4.9 -

E. Foreign currency risk

For per currency +/- 15 % 5.9 -

For total currency +/- 40 % 8.7 -

28. CORPORATE INCOME TAX

29. CRITERIA

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The Bank has following transactions made with related party.

Description 2011 year 2010 year

Loans and advances to key management personnel 20,000 407,822

Loans and advances to bank staff 1,928,314 777,118

Loans and advances to related parties with employees 1,426,522 -

Balance of loan as at 31 Dec 2011 3,374,836 3,374,836

Government bond 14,671,000 20,000,000

Balance of government bond as at 31 Dec 2011 14,671,000 20,000,000

Interest income on Government bond 342,117 5,913,333

Interest income on deposit received from Ministry of Finance

100,000 -

Total interest income 442,117 5,913,333

(a) Introduction and overview

The Bank has exposure to the following risks from its use of financial instruments:

• Credit risk • Liquidity risk • Market risks

This note presents information about the Bank’s exposure to each of the above risks, the Bank’s objectives, policies and processes for measuring and managing risk, and the Bank’s management of capital.

Risk management framework

The Board of Directors has overall responsibility for the establishment and oversight of the Bank’s risk management framework. The Board has established the Asset and Liability Committee (“ALCO”) and Credit Committee, which are responsible for developing and monitoring the Bank’s risk management policies in their specified areas. The Bank’s risk management policies are established to identify and analyse the risks faced by the Bank, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions, products and services offered. The Bank, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment, in which all employees understand their roles and obligations. The Bank’s Representative Governing Board (“RGB”) is responsible for monitoring compliance with the Bank’s risk management policies and procedures, and for reviewing the adequacy of the risk management framework in relation to the risks faced by the Bank. The RGB is assisted in these functions by Internal Audit. Internal Audit undertakes both regular and ad-hoc reviews of risk management controls and procedures, the results of which are reported to the RGB.

30. TRANSACTIONS WITH RELATED PARTIES

31. FINANCIAL RISK MANAGEMENT

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(b) Credit risk

Credit risk is the risk of financial loss to the Bank if a customer or counterparty

to a financial instrument fails to meet its contractual obligations, and arises principally from the Bank’s loans and advances and investment securities.

Management of credit risk

The Board of Directors has delegated responsibility for the management of credit risk to its Credit Committee. Each branch is required to implement the Bank’s credit policies and procedures, with credit approval authorities delegated from the Bank’s Credit Committee. Each branch is responsible for the quality and performance of its credit portfolio and for monitoring and controlling all credit risks in its portfolios, including those subject to central approval. Regular audits of branches and credit processes are undertaken by Internal Audit. An analysis of the net amounts of loan and the allowances for loan loss at the reporting date was shown below.

DescriptionLoans and advances Investment

2011 2010 2011 2010

Carrying amount /net/ 101,489,639 61,307,382 71,071,069 81,921,986Neither past due nor impaired:

Normal 100,627,913 60,347,827 72,907,717 82,235,328Individually impaired:

In arrears 1,065,172 800,083 - -Substandard 39,354 50,134 - -Doubtful 30,594 323,751 - -Loss 326,022 1,221,298 - -

Gross amount 102,089,055 62,743,093 72,907,717 82,235,328

Allowance for loan loss (599,416) (1,435,711) (1,836,648) (313,342)

Non-qualitative loans 1,461,142 2,395,266 - -Net carrying amount 101,489,639 61,307,382 71,071,069 81,921,986

Impaired loans and securities are loans and securities for which the Bank determines that it is probable that it will be unable to collect all principal and interest due according to the contractual terms of the loan / securities agreement(s). The Bank holds collateral against loans and advances to customers in the form of mortgage interests over property, other registered securities over assets, and guarantees. Collateral generally is not held over loans and advances to banks and investment securities.

It is impracticable to estimate the fair value of the collateral held by the Bank at 31 December 2011 and 2010.

The maximum value of loans, loan equivalent assets and guarantees provided to a shareholder, the chairman, a member of the Representative Governing Board, an executive director or a bank officer or any related person is determined under criterion issued by Bank of Mongolia

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The Bank monitors concentrations of credit risk by sector. An analysis of concentrations of credit risk at the reporting date is shown below:

Description 2011 2010

Concentration sector:

Production industry 12,311,492 5,965,072

Mining and quarrying 5,998,550 3,456,396

Construction 18,936,830 12,016,456

Agriculture 3,012,117 2,541,929

Infrastructure 1,601,740 4,637,384

Trading and services 16,736,467 9,464,005

Other industries 3,944,989 1,203,737

Total loan for manufacturing 62,542,188 39,284,979

Consumption loan 39,546,868 23,458,114

thereof: apartment loan 34,627,759 20,165,169

Net carrying value 102,089,056 62,743,093

(c) Liquidity risk

Liquidity risk is the risk that the Bank will encounter difficulty in meeting obligations from its financial liabilities.

The Bank’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Bank’s reputation. The key measure used by the Bank for managing liquidity risk is the ratio of net liquid assets to deposits from customers/banks.

For this purpose net liquid assets are considered as including cash and cash equivalents, central bank bills, current accounts and deposits placed with Bank of Mongolia and other domestic and foreign banks less clearing delay.

Deposits and placements include currents accounts with entities and individuals, deposits and deposits and placements with Bank of Mongolia, other bank and other deposits.

Details of the reported Bank ratio of net liquid assets to deposits from customers/banks at the reporting date were as follows:

Description 31 Dec 2011

Cash, current accounts in Bank of Mongolia 28,649,261

Deposits and placements with banks 16,657,577

45,306,838

Securities of BOM 53,000,000

Repo securities 4,994,589

Government securities 14,671,000

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72,665,589

Clearing (488,086)

Financial assets 117,484,342

Current accounts and deposits 157,983,311

Deposits and placements with other banks 9,974,581

Other deposits 22,868,704

Other liabilities 8,125,062

Clearing (488,086)

Financial liabilities 198,463,572

Liquidity ratio 59.2 %

(d) Market risks

Market risk is the risk that changes in market prices, such as interest rate and foreign exchange rates will affect the Bank’s income or the value of its holdings of financial instruments.

The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk.

The Bank is exposed to the effects of fluctuations in the prevailing levels of market interest rates on its financial position and cash flows. Interest rate risk is measured by the extent to which changes in market interest rates impact margins and net income. To the extent the term structure of interest bearing assets differs from that of liabilities, net of interest income will increase or decrease as a result of movements in interest rates.

Interest rate risk is managed by increasing or decreasing positions within limits specified by the Bank’s management. These limits restrict the potential effect of movements in interest rates on interest margin and on the value of interest sensitive assets and liabilities.

The principal risk to which the Bank’s financial assets and liabilities are exposed is the risk of loss from fluctuations in the future cash flows or fair values of financial instrument because of a change in market interest rates.

Interest rate risk is managed principally through monitoring interest rate gaps and by having pre-approved limits for reprising bands.

(e) Capital management

The Bank’s regulator, Bank of Mongolia sets and monitors capital requirements for the Bank as a whole.

The Bank of Mongolia requires the Bank to maintain a minimum capital adequacy ratio of 12%, complied on the basis of total capital and total assets as adjusted for their risk (“CAR”) and a minimum of 6% complied on the basis of total tier 1 capital and total assets as adjusted for their risk (“TCAR”).

Auditor’s report

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The Bank’s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business.

The Bank has complied with all externally imposed capital requirements throughout the period. There have been no material changes in the Bank’s management of capital during the year.

Description 31 Dec 2011 31 Dec 2010

Tender guarantee with collateral 134,650 18,001

Performance guarantee with collateral 3,300,082 958,268

Loan line 502,277 381,391

Total 3,937,009 1,357,660

Description 31 Dec 2011 31 Dec 2010

Collateral 214,169,435 140

Receivable written off from allowance for receivable loss 94 94

Stopped accrued interest fee 100,252 168,440

Others 9,098,558 10,250,720

Total 223,368,339 10,419,394

32. COMMITMENTS AND CONTINGENT LIABILITIES

33. OFF BALANCE ITEMS

Auditor’s report