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NGAN HANG THUONG MAl CO PHANPHUONG DONG .(Thanh l~p tai mroc Cong hoa Xa hoi Chit nghia Viet Nam)

BAo cAo TAl CHiNH TOM TATDA DUQC KIEM ToAN

Cho niim tili ehinh kit thue ngay 31 thdng 12niim 2013

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NGAN HANG THlfONG M~I CO PHAN PHlfONG DONG41va 45 Le Duan, Phuong B~nNghe, Quan 1Thanh ph6 H6 ChiMinh, CHXHCN Vi~tNam

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BAo cAo CUABAN TONG GrAM DOC

BAo cAo KIEM ToAN DOC LAp vs BAo cAo TAl CHiNH TOM TAT

BANG CANDOl KE ToAN

BAo cAo KET QuA HO~T DONG KINH DOANH

BAo cAo urn CHUYEN TIEN TB

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NGAN HANG THUONG M~I CO PHAN PHUONG DONG41va 45 Le Duan, Phuong Ben Nghe, Quan 1Thanh ph6 H6 Chi Minh, CHXHCN Vi~tNam

BAa cAa CVA BAN TONG GIAM DOC

Ban T6ng Giam d6c Ngan hang Thirong mai C6 ph~n Phuong Bong (goi t~t la "Ngan hang") chiu trach nhieml~pva trinh bay bao cao tai chinh cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2013 rna nr do bao cao taichinh t6m t~t dinh kern duoc l~p ra, tuan thu cac chuan mire k€ toan, ch€ dQk€ toan ap dung cho cac t6 chirctin dung tai Viet Nam va cac quy dinh phap ly c6 lien quan d€n viec lap va trinh bay bao cao tai chinh. Theo ykien cua Ban T6ng Giam d6c:

- Bao cao tai chinh t6m t~t trinh bay dinh kern diroc lap va trinh bay nhat quan, tren cac khia canh trong y€u,voi bao cao tai chinh rna tir d6 bao cao Utichinh t6m t~t nay dUQ'cl~pra.

- Bao cao tai chinh t6m t~t dUQ'cl~p chi bao g6m Bang can d6i k€ toan t~i ngay 31 tMng 12 nam 2013, Baocao k€t qua ho~t dQngkinh doanh, Bao cao lUllchuy~n ti@nt~ cho nam tai chinh k€t thuc cung ngay va khongbao g6m Thuy€t minh bao cao Utichinh.

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ciRACHIDE

.~VII/.1.-"-~

Deloitte.

s6: / VNIA-HC-BC

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BAo cAo KIEM ToAN D(>C L~P VE BAo cAo TAl CHiNH TOM TAT

Kinh gui: Cac c6 dong, HQidang Quan tr] va Ban TAngGiam dacNgan hang Thurmg mai cA ph§UPhurrng Dong

Bao cao tai chinh tom t~t kern theo, duoc I~p ngay 28 thang 3 nam 2014, tu trang 3 d~n trang 7, bao g6m Bangdin d6i k~ toan tai ngay 31 thang 12 nam 2013, Bao cao k~t qua heat dong kinh doanh, Bao cao luu chuyenti@nt~ cho nam tai chinh k~t thuc cung ngay duoc trich tir bao cao tai chinh (dAy du) cho nam tai chinh k~tthuc ngay 31 thang 12 nam 2013 cua Ngan hang Thuong mai C6 phan Phuong Dong (goi t~t la "Ngan hang")da: duoc kiem toano Chung toi da: dua ra y kien kiem toan chap nhan toan phAn d6i v&i bao cao tai chinh (dAydu) nay t(:liBao cao ki~m toan I~p ngay 27 thang 3 nam 2014. Bao cao tai chinh nay va hao cao tai chinh tomt~t khong phan anh anh huang cua cac s\!,ki~n pMt sinh sau ngay I~p Bao cao ki~m toan noi tren.

Bao cao tai chinh tom t~t khong bao g6m t~t ca cac thuy~t minh dn phai cong b6 thee cac chu~n m\!,c k~ toan,ch~ dQ k~ toan ap d\lng cho cac t6 chuc tin d\mg t(:liVi~t Nam va cac quy dinh phap Iy co lien quan d~n vi~cI~p va trinh bay bao cao tai ehinh. Do do, vi~e dQe bao cao tai chinh tom t&tkhOng th~ thay th~ cho vi~c dQcbao cao tai chinh (dAy du) cua Ngan hang.

Trach nhi~m cua Ban Tang Giam ([tic

Ban T6ng Giam d6c Ngan hang chiu trach nhi~m v@vi~c I~p va trinh bay bao cao tai chinh tom t~t thee cacchu~n m\!,c k~ toan, ch~ dQ k~ toan ap d\lng cho cac t6 chuc tin d\lng t(:liVi~t Nam, cac quy dinh phap Iy colien quan d~n vi~c I~p va trinh bay bao cao tai chinh va theo cac tieu thuc dUQ'cmo ta t(:liBao cao cua BanT6ng Giam d6c. .

Trach nhi~m cua Ki€m (oan vien

NHA'i~G1'ilbn.OIT.f HITP,,,,l

Trach nhi~m cua chung toi la dua ra y ki~n v@bao cao tai chinh tom t~t d\!,a tren cac thu t\lC rna chung toi da:th\!'c hi~n thee quy dinh va huang d~n eua Chu~n m\!,c ki~m toan Vi~t Nam s6 810 - "Dich V\l bao cao v@baocao tai chinh tom t~t".

Y kiin cua Ki€m (oan vien

""PI~~1'OgGiam dacChung nh~n dang ky hanh ngh@ki~m toans60488-2013-001-1Thay m(it va ([{Ii dien choCONG TY TNHH DELOITTE VI~T NAMNgay 28 thimg 3 nam 2014Thanhph6 H6 Chi Minh, CHXHCN Vi?tNam

Tr§n Thi Kim KMnhKi~m toan vienChung nh~n dang ky hanh ngh@ki~m toans60395-2013-001-1

Ten Deloitle dlJ'Q'cdung d~ chi mot ho~c nhi{!u thanh vien clla Deloitte ToucheTohmatsu Limited,mot c6ng ty TNHH co tn,isa tGiiAnh, va mGlngIlJ'(Yicac hang thimh vien - moi thanh vien la motto chlic doc I$p ve m$t phap IY. Vui long xem tGiiwebsite www.deloitte.com/aboutd~ biet themthong tin chi ti~t vI!JcO'cau phap Iy clla Deloitte ToucheTohmatsu Limited va cac hang thanh viano

2

41 va 45 Le Duan, Phuong Ben Nghe, Quan 1Thanh ph6 H6 Chi Minh, CHXHCN Vi~t Nam

NGANHANG THUONG M~I CO PHAN PHUONG DONGBao cao tai chinh tom t~t

Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013

BANG CAN DOl KE ToANT(li ngay 31 thdng 12 ndm 2013

MAU B 02ITCTDDon vi: VND

31112/2013 31112/2012

158.153.653.139 219.701.263.581399.960.587.002 625.088.735.922

3.750.126.663.479 1.406.279.854.930197.627.937.500 1.257.461.114.800200.000.000.000 1.267.789.360.000(2.372.062.500) (10.328.245.200)363.800.050.000 1.474.300.052.800363.800.050.000 1.474.300.052.800

19.973.507.106.830 16.927.392.721.45620.178.954.271.369 17.238.801.483.481(205.447.164.539) (311.408.762.025)5.499.945.770.860 3.035.459.615.5505.052.252.476.143 2.688.634.949.200

~477.480.092.467 375.000.000.000(29.786.797.750) (28.175.333.650) r\148.144.821.247 149.146.875.267182.892.040.450 182.892.040.450 .'uH~N(34.747.219.203) (33.745.165.183) fE271.673.382.625 229.393.102.432 ~, J406.448.206.372 355.653.258.332

~(134.774.823.747) (126.260.155.900)188.796.592.721 173.110.912.938213.588.520.571 189.301.902.300(24.791.927.850) (16.190.989.362)1.843.471.808.033 1.926.803.522.866703.064.619.566 1.140.249.080.127620.741.851.401 368.200.987.763519.665.337.066 418.353.454.976

32.795.208.373.436 27.424.137.772.542

Ti~n mat, vang bac, da quyTi~n gtri tai Ngiin hang Nha mrocTi~n giri tai cac t6 chirc tin dung khacCho vay cac t6 clnrc tin dung khacCho vay cae t6 chuc tin dung khacD-I! phong cho vay cae t6 chuc tin dung khacChung khoan kinh doanhChung khodn kinh doanhCho vay khach hangCho vay khdch hangDI!phong rid ro cho vay khdch hangChung khoan d~u tuChung khoan ddu tu san sang d€ banChung khoan ddu tu giu d€n ngay ddo hanDI!phong giam gid chung khoan ddu tuGop v5n, d~u tu dai h~nDdu tu dai hgn khticDI!phang giam gia ddu tu dai hgn khticrai san c5 djnh hfru hlnhNguyen giaHao manrai san c5 djnh vo hlnhNguyen giaHaomimrai san khac

Cae khoan phai thuCae khoan iiii, phi phai thuTai san co khac

Tang tai san

3

NGANHANG THUONG MAl CO PHA.NPHUONG DONG41 va 45 Le Duan, Phuong B~~Nghe, Quan 1Thanh ph6 H6 Chi Minh, CHXHCN Vi~t Nam

Bao cao tai chinh tom t~tCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2013

BANG CAN DOl KE ToAN (Ti~p theo)Tai ngay 31 (hang 12 niim 2013

NguBn van

MAu B 02ffCTDDan vi: VND

31112/2013 3111212012

933.294.072.7398.613.885.762.886 6.338.825.865.1757.227.309.762.886 1.391.225.865.1751.386.576.000.000 4.947.600. 000. 00019.115.649.025.223 15.271.370.800.028

3.552.136.580 65.680.000

784.145.896.782 658.649.207.868222.751.507 131.266.101.373

312.975.308.213 271.089.478.564220.358.363.128 132.213.438.93585.319.951.461 133.046.710.7477.296.993.624 5.829.328.882

3.964.777.492.245 3.819.576.566.7953.234. 000. 000. 000 3.234. 000. 000. 000

98.800. 000. 000 98.800. 000. 000

~

(90.250.000.000)219.759.424.167 188.138.400.633502.468.068.078 298.638.166.162

32.795.208.373.436 27.424.137.772.542

Cac khoan no Ngan hang Nha mrocTi6n giri va vay cac t6 chirc tin dung khactu« gUi cua cac tc5chuc tin dung khdcVay tit cac tc5chuc tin dung khdcTi6n giri cua khach hangCac cong CI,I tai chinh phai sinh va cac khoan nc taichinh khac

V6n tai tro, uy thac dftu nr, cho vay t6 chirc tindung khac chiu rui roPhMhanh gi~y to co giaCac khoan no khacCac khoan ldi, phi phai traPhai tra khacD1! phong rut ro khdcV6n va cac quyVc5neliJuI?Thijng du v6n cc5phdnCc5 phiiu quyCac quyL9'i nhugn chua phdn phl5iTAng nguBn van

cAc CHi TIEU NGoAI BANG CAN DOl KE ToANDan vi: VND

31112/2013 3111212012

Nghia VI} nQ'ti~m !inBao Hinh vay v6nThu tin dl,lng chua thanh toanBao Hinh khac

942.951.529.11355.000.000.000183.693.333.591704.258.195.522

792.370.980.202

438.427.759.121353.943.221.081

Ok cam k~t Qua raCam k~t khac

2.144.699.600.0002.144.699.600.000

83.377.680.00083.377.680.000

875.748.660.202

Tmo'ng NgQc ThanhPho phOng K~ toan

4

NGAN HANG THUONG ~I CO PHAN PHUONG DONG41 va 45 Le Duan, Phuong B€nNghe, Quan 1Thanh ph6 H6 Chi Minh, CHXHCN Vi~tNam

Bao cao tai chinh tom t~tCho nam tai chinh k€t thuc ngay 31 thang 12 nam 2013

BAo cAo KET QuA HO~ T DONG KINH DOANHCho niim tai ehinh kit thuc ngiJy31 thdng 12 nam 2013

MAu B 03ITCTDDon vi: VND

2013 2012

1. Thu nhap liii va cac khoan thu nhap wong W 2.733.163.662.828 3.042.005.586.9912. Chi phi liii va cac chi phi nrong W (1.475.674.874.406) (1.856.918.116.738)I. Thu nh~p liii thu§n 1.257.488.788.422 1.185.087.470.253

1. Thu nhap tir hoat dQng dich vu 39.431.158.374 28.557.547.6972. Chi phi boat dQng dich vu (13.572.183.396) (13.256.870.807)II. Lai thu§n til' boat dQng djch vI} 25.858.974.978 15.300.676.890

III. L6 thu§n til' hoat dQng kinh doanh ngoai hai (164.411.300.519) (132.746.004.243)

IV. Liii thu§n tir mua ban chung khoan kinh doanh 3.225.216.310 36.170.170.553

V. Llii/(L6) thu§n til' mua ban chung khoan d§u tu· 2.797.824.921 (28.003.630.129)

I. Thu illheat d(lng khac 107.081.821.764 7.256.648.0022. Chi phi hoat d(lng khac (7.483.529.593) (26.105.739.895) ~\ \'25(VI. Llii/(L6) thu§n til' hoat dQng khac 99.598.292.171 (18.849.091.893) ~

CHIN

VII. Thu nh~p til' gop van, mua c6 ph§n 4.881.268.593 9.482.513.982 CONI~,CHNHli

VIII. Chi phi hoat dQng (610.086.118.877) (510.533.795.356)DEleVIET;-...:_

IX. LVi nhujn thu§n tir hoat dQng kinh doanh truoc I·TP~

chi phi dl}' phong nii ro tin dl}ng 619.352.945.999 555.908.310.057

X. Chi phi dl}' phong rui ro tin dl}ng (298.355.770.221) (252.005.041.346)

XI. LQi nhu~n tru'o'c thu~ 320.997.175.778 303.903.268.711

XII. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh (79.584.450.406) (74.008.075.005)

XIII. LQi nhu~n sau thuS 241.412.725.372 229.895.193.706

IX. Lai cO'ban tren c6 phiSu 723

TrU'(mgNgQcThanhPM phOngK~ toan

Nguy~n Thj Thu DongK~ toan tm(mg

5

NGAN HANG THUONG M~I CO PHAN PHUONG DONG41 va 45 Le Duan, Phuong B~n Nghe, Quan 1Thanh ph6 H6 Chi Minh, CHXHCN Vi~t Nam

Bao cao tal chinh tom t~tCho nam Uti chinh k~t thuc ngay 31 thang 12 nam 2013

BAocAo urn CHUYEN TIEN Tl):Cho ndm tai chinh kit thuc ngay 31 thdng 12 niim 2013

(Theaphuang phdp tricetiep)

urn CHUYEN TIEN TU HO~ T DQNG KINH DOANHThu nh~p liiiva cac khoan thu nh~pnrong ttr nhan dirocChi phi liiiva cac chi phi nrong tu dii traThu nhap illheat d(>ngdich vu nhan duocChenh lech s6 ti~n thuc chi cho heat d(>ngkinh doanh (ngoai t~ vachirng khoan)LiSkhacTi~nthu cac khoan no dii diroc xu ly xoa, bu d~pbang nguon nii roTi~nchi tra cho nhan vien va hoat d(>ngquan ly, cong V1,lTi~nthue thu nhap thuc nop trong namurn CHUYEN TIEN THUAN TU HO~ T DQNG KINHDOANH TRUOC NHUNG THAY DOl VE TAl SAN VA VONUrnDQNGThay d6i tai san hOl;ltdQngGiamJ(Tang)ti~n gui va cho vay vai cac t6 chuc tin d1,lngkhacTang chung khoan kinh doanhTang cac khoan cho vay khach hangGiamngu6n d\f phong d~ bu d~p t6n that cac khoan (tin d1,lng,chungkhoan, d~utu dai hl;lll)Giamcac tai simkhacThay d6i cong nQ'hOl;ltdQngGiamcac khoan ng NgfuJhang Nha mracTang/(Giam)cac khoan ti~n gui, ti~n vay cac t6 chuc tin d1,lngkhacTang ti~n gui cua khach hangTang v6n titi trg, uy thac d~u tu, cho vay rna t6 chuc tin d1,lngkhacchiu fui roGiamphat hanh giay to co giaTang/(Giam) cac cong C1,ltai chinh phai sinh va cac khoan ng taichinh khac(Giam)/Tangng phai tra khacChi illcac quyLUll chuy~n ti~n thuAn til' hOl;ltdQng kinh doanh

LUll CHUYEN TIEN TU HO~ T DQNG DAu TUTi~nchi mua tai san c6 dinh va cac tai san dai hl;lllkhacTi~nthu ttr thanh ly, nhlI9'llgban tai san c6 dinhTi~nchi ttr thanh ly, nhlI9'llgban tai san c6 dinhTi~nchi d~u tlI, gop v6n VaGcae dan vi khacTi~nthu c6 tlrc va 19inhu~ dlIgc chia illcac khoan d~u tlI, gop v6ndai hf;lnLu'u chuy~n ti~n thuAn til' hOl;ltdQng dAu tu·

6

MAuB 04ffCTDDan vi: VND

______ -=2..:..;01:..:;_3 -=20..:..;1:..:::;_2

2.480.622.799.190 3.085.798.282.823(1.387.529.950.213) (2.023.949.452.498)

25.858.974.978 15.300.676.890

(155.774.741.168) (91.947.510.212)(5.738.048.743) (20.897.246.439)12.125.789.632 1.453.476.970

(562.458.408.065) (468.374.826.497)(51.363.463.827) (85.376.340.411)

355.742.951.784 412.007.060.626

1.217.789.360.000 (916.322.693.333)(1.355.597.616.610) (394.910.160.896)

~(2.949.923.976.434) (3.398.454.362.687)~'ANH

(393.078.514.419) (100,641.020.171) TV339.260.436.352 229.208.918.169 .IHUUH!

,TTE(933.294.072.739) (11.100.809.606)

~2.275.059.897.711 (352.520.780.063)~3.844.278.225.195 5.478.423.847.219

125.496.688.914 279.228.690.146(131.043.349.866) (3.311.027.838.897)

3.486.456.580 (724.640.000)(75.822.689.202) 34.632.993.197(5.961.799.922) (l4.522.577.994~

2.316.391.997.344 (2.066.723.374.290)

(23.125.148.569) (67.345.638.218)70.682.725 2.148.154.546

(797.750.906) (100.000.000)(173.060.680)

4.881.268.593 9.482.513.982(18.970.948.157) (55.988.030.370)

NGAN HANG THU'ONG M~I CO PHAN PHU'ONG BONG41 va 45 Le Duan, Phuong B@nNghe, Quan 1Thanh ph6 H6 Chi Minh, CHXHCN Vi~t Nam

Bao cao titi chinh tom t~tCho nam tai chinh k@t thuc ngay 31 thang 12 nam 2013

BAo cAo urn CHUYEN TIEN TE (Ti~p theo)Cho ruim tai chinh kit thuc ngay 31 thang 12 niim 2013

(Thea phuong phap true tiep)

uru CHUYEN TIEN THUAN TirHO~T DQNG TAl CHiNHC6 tire tra eho e6 dongTi~n chi ra mua e6 phieu quyLuu chuyen ti~n thu§n til' hoat di}ng tai chinhLuu chuyen ti~n va nrong duong ti~n thuan trong namTi~n va twang duong ti~n d§u namAnh huang cua chenh lech tY gia h6i doaiTi~n va nrong dU'o'ng ti~n cu6i nam

Truong Ngoc ThanhPhO phOng K~ toan

MAuB 04/TCTDDon vi: VND

2013 2012-----....;;;.;;.;~

( 150.000.000.000)(90.250.000.000) __ :-:-:-::-:-::--:-:-::-:-:-:-:-:-(90.250.000.000) (150.000.000.000)

2.207.171.049.187 (2.272.711.404.660)2.101.069.854.433 4.373.781.259.093

2.101.069.854.433

Nguy~nTh] Thu BongK~ toan trurrng

7

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