men - ocb.com.vn · ngan hang thuong mai cfi ph~n phuong dong bao cao cua ban tfing giam d8c ban...

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Bao cao tai chfnh hQ'Pnhat gitramendQ

cho ky sau thangkSt thuc

ngay 30 thang 6 nam 2018

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Ngfm hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phin Phuong DongThong tin vi Ngan hang

Giiy phep Thanh I~pvaHoat dQngNgan hang s8 0061INH-GP ngay 13 thang 4 nam 1996

GiAy phep Thanh I~p va Hoat dQng Ngan hangduoc cAp boi Nganh~ng Nha mroc Vi~t Nam va gia tri trong vong 99 nam kS tir ngaycap.

Giiy Chirng nh~n DangkyKinh doanhIDoanh nghi~p s8 0300852005 ngay 10 thang 5 nam 1996

GiAy Chung nhanDang ky Kinh doanh d1lduoc di8u chinh nhi8uI§.nva I§.ndi8u chinh g§.nnhAt Ia Giay Chung nhan Dang ky Doanhnghiep s6 0300852005 ngay 26 thang 12 nam 2017. Gifiy Chungnhan Dang ky Kinh doanh d§.u tien va di8u chinh dozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASa KS hoachva D§.u nr Thanh ph6 H6 Chi Minh cap.

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Ngan hang Thuong mai cfi ph~n Phuong DongBao cao cua Ban Tfing Giam d8c

Ban T6ng Giam d6c Ngan hang Thirong mai C6 phan Phuong Dong ("Ngan hang") trinh bay bao caonay va bao cao tai chfnh hop nh~t giUa nien dQdinh kern cua Nganhang va cong ty con (duoc goi chungla "Tap dean") cho ky sau thang kSt thiic ngay 30 thang 6 nam 2018.

Ban T6ng Giam d6c Ngan hang chiu trach nhiem I~p va trinh bay trung thuc va hop Iy bao cao tai chfnhhop nh~t gifra nien dQ theo cac ChuAn rmrc KS toan Vi~t Nam, ChSdQ KS toan Vi~t Narn ap dung chocac T6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAchirczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATin dung do Ngan hang Nha mroc Vi~t Nam ban hanh va cac quy dinh phapIy co lien quandSn vi~c I~p va trinh bay bao cao tai chinh gifra nien dQ. Theo ykiSn clla Ban T6ng Giarn d6c Nganhang:

(a) Bao cao tai chinh hgp nh~t gifra nien dQ duQ'Ctrinh baytiT trang 5 dSn trang 90 da phim anh trungthlJc va hgp Iy tinh hinh tai chinh hgp nh~t clla T~p doan t~i ngay 30 thang 6 narn 2018, kSt quaho~t dQng kinh doanh hgp nh~t valUll chuy€n tien t~ hgp nh~t clla T~p doan cho ky sau thang kStthtic clIng ngay theo cac ChuAn rnlJc KS toan Vi~t Nam, ChS dQ KS toan Vi~t Narn ap dVng cho cacT6 chuc Tin dVng do Ngan hang NhanuacVi~t Narn ban hanh va cac quy dinh phap ly c61ien quandSn vi~c I~p va trinh bay bao cao tai chinh gifra nien dQ; va

(b) Ban T6ng Giarn d6c xac nh~n dng T~p doan da tuan thll cac chuAn rnlJc va quy dinh neu tren trongvi~c I~p bao cao tai chinh hgp nh~t gifra nien dQ.

T~i ngay I~p bao cao nay, Ban T6ng Giarn d6c Ngan hang da phe duy~t phat hanh bao cao tai chinh hgpnh~t gifra nien dQ dinh kern.

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Thanh ph6 H6 Chi Minh, ngay 3 thang 8 narn 2018

2

KPMG Limited Branch

10th Floor, Sun Wah Tower

115 Nguyen Hue Street, Ben Nghe Ward

District 1, Ho Chi Minh City, Vietnam

+84 (28) 3821 9266 I kpmg.com.vnzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

BAa cso SOAT XET THONG TIN TAl CHINH GUlA NIEN DQ

Kinh g(ri caczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcedong, HQid6ng Quan tr] va Ban T6ng Giam dOcNgan hang ThlJ'O'ng m~icephin PhlJ'O'ngDong

ChUng toi da scat xet bao cao tai chinh hop nhat giQ>anien do dinh kern cua Ngan

hang Thuonq rnai Co phan Phuonq Bong ("Ngan hang") va cong ty con (dU'Q'cqoi

chung ta 'Tap dean"), bao gam bang can doi ke toan hop nhat tat nqay 30 thanq 6

narn 2018, bao cao ket qua heat dong kinh doanh hop nhat va bao cao luu chuyen

tien te hop nhat cho ky sau thanq ket thuc cling ngay va cac thuyet minh kern theo

duoc Ban Tong Giarn doc Ngan hang phe duyet phat hanh ngay 3 thanq 8 narn

2018, dU'Q'ctrlnh bay tLl' trang 5 den trang 90.

Trach nhi~mcua Ban T6ng Giam dOc

Ban Tong Giam doc Ngan hang chiu trach nhiem I~p va trlnh bay trung thl)'C va hQ'p

Iy bao cao tai chinh hQ'p nh~t giQ>anien do nay theo cac Chuan ml)'C Ke toan Viet

Nam, Che do Ke toan Viet Nam ap dl,mg cho cac To chuc Tin dl,mg do Ngan hang

Nha nU'ac Viet Nam ban hanh va cac quy dinh phap Iy c6 lien quan den viec I~p va

trlnh bay bao cao tai chinh giQ>anien do, va chiu trach nhiem v~ kiem soat noi bO

ma Ban Tong Giam doc xac dinh la c€ln thiet de dam bao viec I~p bao cao tai chinh

hQ'p nh~t giQ>anien do khong c6 sai s6t trong yeu do gian li\'lnhay nham Ian.

Trach nhi~mclla ki~m toan vien

Trach nhiem cua chUng toi la dU'a ra ket lu~n v~ bao cao tai chinh hQ'p nh~t giQ>a

nien dO nay dl)'a tren ket qua soat xet cua chung toi. Chung toi da thl)'c hien cong

viec soat xet theo Chuan ml)'C Viet Nam v~ hQ'p dong dich Vl,l soat xet so 2410 -zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASoat xet thOngtin tai chfnh gi[fa ni€JndO do kifJm toan vien doc I~p ctJadO'nvi thl,fchi~n.

Cong viec soat xat thong tin tai chinh giQ>anien dO bao gam viec thl)'c hien cac cuoc

phong v~n, chu yeu la phong v~n nhQ>ngngU'CYichiu trach nhi$m v~ cac V~1nd~ tai

chinh ke toan, va thl)'c hien thu tl,lCphan tfch va cac thu tl,lCsoat xet khac. Mot cuoc

soat xet v~ cO' ban c6 phc;lm vi hep hO'n mot cuoc kiem toan dU'Q'cthl)'c hien theo

cac Chuan ml)'C Kiem toan Viet Nam va do v~y khong cho phep chung toi dc;ltdU'Q'c

Sl)' dam bao rang chung toi sa nh~n biet dU'Q'Ct~t ca cac v~n d~ trong yeu c6 the

dU'Q'Cphat hi$n trong mot cuoc kiem toan. Theo d6, chung toi khong dU'a ra y kien

kiem toan.

KPMG Limited Branch in He Chi Minh City, a branch of KPMG Limited,

a Vietnamese one member limited liability company and a member firm of

the KPMG netlNOrk of independent member firms affiliated 'vYithKPMG

International Cooperative rKPMG Internationan,a Swiss entity.

3

K~t lu~n cua ki~mtoanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAvien

Can C(J'tren ket qua soat xet cua chunq toi, chunq toikhong thay c6 van d€!gl khien

chung toi cho rang bao cao tai chfnh hO'P nhat giCfa nien do dfnh kern da khong

phan anh trung thuc va hO'PIy, tren cac khia canh tronq yeu, tlnh hinh tai chfnh hO'P

nhat cua Ngan hang Thuonq rnai Co phan Phuonq Bong va conq ty con tai nqay

30 thanq 6 narn 2018, ket qua heat dong kinh doanh hO'Pnhat va luu chuyen ti€!n te

hO'P nhat cho ky sau thanq ket thuc cunq nqay, phu hO'Pvoi cac Chuan rnuc Ke

toan Viet Nam, Che do Ke toan Viet Nam ap dunq cho cac To chirc Tin dunq do

Ngan hang NhazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAnuocViet Nam ban hanh va cac quy djnh phap Iy c6 lien quan den

viec I$p va trinh bay bao cao tai chfnh giCfa nien do.

~:::::=:~~yen Thanh Nghj

Giay Ch(J'ng nh$n Bang ky Hanh ngh€!

Ki~m toan so 0304-2018-007-1PMzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBArongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAGiam aoe

rU'O'ngVinh Phuc

Giay Ch(J'ng nh$n Bang ky Hanh ngh€!

Ki~m toan so 1901-2018-007-1

Thanh pho Ho Chf Minh, ngay 3 thang 8 nam 2018

4

Ngan hang Thuong mai C6 phftn Phuxmg Bong Miu B02affCTD-HNS6 41 va 45 Le Duan, Phuong B~n Nghe, Qu~n 1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus649/2014/TT-NHNNThanh ph6 H6 Chi Minh, Vi~t Nam ngay31 thdng12 ndm 2014Bang can d6i k~ toan hQ1>nhattai ngay30 thang6 nam2018 cua Ngiin hang Nha nuac Vi¢tNam)

Thuyet 30/6/2018 31112/2017minh VND VNDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

A TAl SAN

I Ti~n m~t, vang bac, da quy 4 776.099.878.207 648.859.156.969

II Ti~n giii tai Ngan hang Nha nmrcVi~tNam 5 3.883.213.778.045 3.106.795.746.709zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

III Ti~n giii va cho vay cac t6 chirc tindung khac 6 11.866.458.556.070 10.381.315.621.138

1 TiSn gui tai e~e t6 chirc tin dung khac 10.488.054.556.070 9.466.146.121.1382 Cho yay cac t6 chirc tin dung khac 1.378.404.000.000 915.169.500.000

IV Chung khoan kinh doanh 7 446.409.080.000 3.288.593.200.0001 Chung khoan kinh doanh 446.409.080.000 3.288.593.200.000

V Cac cong cy tat chinh phai sinh va cactai san tai chinh khac 8 34.459.675.710

VI Cho vay khach hang 52.365.025.947.451 47.778.861.069.8091 Cho yay khach hang 9 52.900.843.908.661 48.182.976.683.8252 DIJ phong rui ro eho yay khach hang 10 (535.817.961.210) (404.115.614.016)

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VIII Chirng khoan diu to' 11 19.127.153.603.285 16.445.929.137.260 \l

1 Chung khoan dAu tu s~n sang dS ban 19.074.793.136.88816.093.181.871.3392 Chung khoan dAu tu gifr dSn ngay dao h~n 245.650.187.916 727.599.850.656 .'i

3 DIJ phong rui ro chung khoan dAutu (193.289.721.519) (374.852.584.735).."

IX Gop v6n, diu to' dai h,n 12 14.736.288.513 14.736.288.513~:~

4 BAu tu dai h~n khae 36.430.000.000 36.430.000.000 -_

DIJ phong giam gia dAUtu dai h~n,

5 (21.693.711.487) (21.693.711.487) ----..:

X Tai san c6 dinh 527.915.176.743 527.005.924.8161 Tai san e6 dinh hfru hlnh 13 271.930.019.924 259.503.842.193

a Nguyen gia 537.417.484.222zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA507.670.109.143b Gia tri hao man lfly ki (265.487.464.298) (248.166.266.950)3 Tai san e6 dinhYO hlnh 14 255.985.156.819 267.502.082.623

a Nguyen gia 349.175.557.442 349.695.313.390b Gia tri hao man lfty ki (93.190.400.623) (82.193.230.767)

XII Tai san Co khac 15 1.824.119.566.011 2.073.613.631.1241 Cae khoan phai thu 546.866.338.228 827.473.508.701

2 Cae khoan Hii, phi pMi thu 982.928.446.411 943.998.088.252

4 Tai sl'mC6 khae 299.124.781.372 306.942.034.171

5 Cae khoan dlJ phong rui ro eho cae tai sanC6 nQi bimg khac (4.800.000.000) (4.800.000.000)

TONG TAl SAN 90.831.131.874.325 84.300.169.452.048

Cae thuyit minh iJ{nhkem la b(Jph(in h9"Pthanh cila bao cao tai chlnh h9P nhdt giu-a nien iJ(Jnay5

Ngan hang Thunng mai C6 phin Phuong Dong M§u B02aJTCTD-HN

S6 41 va 45 Le Duan, Phufrng B~n Nghe, Qu~n 1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh theaThong tu s64912014ITT-NHNN

Thanh ph6 H6 Chi Minh, Vi~t Nam nga»31 thdng 12nom 2014

Bang can d6i k~toanhQ'Pnh§t t~i ngay 30thang6 nam 2018 cuazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANgiin hang Nhanuoc Vi¢tNam)

(ti~p theo)

Thuy~t 30/612018 31112/2017minh VND VNDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

B NQ PHAI TRA. vA VON CHU saHUU

NQPHAITRA.

I Cac khoan nC}'Ngan hang Nha mnrcVi~tNam 16 274.856.927.015 335.209.877.603

II Ti~n gUi va vay cac t8 clnrc tin dungkhac 17 13.686.347.434.276 16.303.630.227.401

1 Ti8n giri ~ua cac t6 chirctin dung khac 12.575.729.285.210 10.642.882.288.241

2 Yay cac to chirc tin dung khac 1.110.618.149.066 5.660.747.939.160

III Ti~n girl cua khach hang 18 56.973.077 .252.946 53.205.792.395.177

IV Cac congcy tai chinh phai sinh va cackhoan nC}'tai chinh khac 8 28.235.281.992

V VBn tai tro, uy thac diu nr, cho vay t8clurc tin dung chiu rui ro 19 2.512.275.754.898 2.645.465.792.367

VI Phat hanh gi~y to' co gia 20 8.475.528.225.933 4.361.689.265.933

VII Cac khoan nC}'khac 1.726.922.311.764 1.308.985.521.577

1 Cae khoi'm liii, phi phai tra 1.110.783.060.052 935.576.921.499 ~

3 Cae khoi'm phai tra va eong nQ'khae 21 616.139.251.712 373.408.600.078I-e,

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TONG NQ PHAI TRA. 83.677.243.188.824 78.160.773.080.058 ~~I.\ .\~~,\

VON CHU saHUU ,.---1,'.

VBn chu s6' hfru -=VIII 23 7.153.888.685.501 6.139.396.371.990

1 V6n 5.008.550.000.000 5.008.550.000.000

a V6n diJu I? 5.000.000.000.000 5.000.000.000.000c Thqng du v6n cdphdn 98.800.000.000 98.800.000.000d cd phdu quy (90.250.000.000) (90.250.000.000)2 Cae quy 424.136.387.806 424.136.387.806

3 Chenh l~eh ty gia h6i doai (19.543.219.531)

5 LQ'inhu~n chua phiin ph6i 1.740. 745.517.226 706.709.984.184

TONG VON CHU saHiJlJ 7.153.888.685.501 6.139.396.371.990

TONG NQ puAITRA. vA VON cuiJ sauuu 90.831.131.874.325 84.300.169.452.048

Cae thuyit rninh dfnh kern ia b{jphtj,n hQ'pthanh cita baa caa tai chfnh hQ'pnhdt giua nien d{j nay6

Ngan hang ThU'O'Dgmai Cll ph§n Phuong DongS&41 va 45 U DuAn, Phutrng B~n Nghe, Qu~n 1Thanh ph&H6 Chi Minh, Vi~t NamBang can (fBik~ toan hop nh§t t~i ngay 30 thingzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6 nam 2018(ti~p theo)

M§u B02a/TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh. thea ThOng tus6 49/2014/1T-NHNN

ngay 31 thdng 12nam 2014cua Ngiin hang Nhanuac Vi¢t Nam)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

r.Thuyetminh

30/6/2018VND

31112/2017VND

cAc CHi TIEU NGOAI BANG CAN DOl KE ToAN

12

Bao tanh yay v6nCam k~t giao dich h6i doaiTrong do:• Cam k~t mua ngoai t~• Cam k~t ban ngoai t~• Cam k~t giao dich hoan d6i ti~n t~Cam k~t trong nghiepV1,I LlCBao tanh khac

3737

102.147.028.21030.599.382.612.881

98.097.809.66736.650.739.459.250

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5

1.820.229.454.7251.820.196.534.756

26.958.956.623.4001.258.582.113.6555.802.709.608.290

451.352.600.000451.352.600.000

35.748.034.259.2501.294.315.761.1625.772.768.368.909

3737

Nguoi lap:

Nguyen Thi ThuHaTruong b(j phdn tong h9'P bdo cdo

Nguyen Dinh TungT6ng Gidm d6c

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Cdc thuyet minh dinkkern la b9 phdn hap thanli cua bao cdo taichfnh hop nhdt giiia nien a9 nay7

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong Dong Miu B03a/TCTD-HNS6 41 va 45Le Dulin, Phuong B~n Nghe, Qu~n 1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhanh thea ThOng tu sci 4912014fIT-NHNN

Thanh ph6 H6 Chi Minh, Vi~t Nam ngay 31 thong 12nam 2014

Bao cao k~t qua hoat dQngkinh doanh hQ'pnh§t cho ky cua Ngiin hang Nha nuac Vi~t Nam)

sau thing k~t thticngay30 thang 6 nam 2018

Ky sao thang k~t thucngayThuyet 30/6/2018 30/6/2017minhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAVND VND

1 Thu nhap liii va cac khoan thu nhap nrong tv 24 3.597.290.667.872 2.546.926.788.810

2 Chi phi liii va cac chi phi nrongur 24 (1.954.668.194.816) (1.509.117.552.169)

I Tho nh,p Hii thuin 24 1.642.622.473.056 1.037.809.236.641

3 Thu nhap tic hoat dongdich vu 25 157.758.358.073 104.781.970.429

4 Chi phi hoatdongdich vu 25 (20.937.326.622) (17.586.711.125)

I I Uti thuin tir hoat dqng djch vy 25 136.821.031.451 87.195.259.304

I I I Lai thusn tir hoat dqng kinh doanh ngo~ ihBi 48.349.769.034 17.115.472.999 t~26 O~I

Lai thuin tir mua ban chung khoan kinhII''''!

IV

"doanh 27 17.618.963.984 ,;1C.

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V Lai thuan tir mua ban clnmg khoan diu tu 28 637.456.605.432 34.184.109.510

5 Thu nhaptic hoat dongkhac 29 199.699.075.235 16.565.852.0096 Chi phi hOl;ltdongkhac 29 (105.612.284.098) (7.554.778.403)

VI Uii thuin tir ho~t dqng khac 29 94.086.791.137 9.011.073.606

VIII Chi phi ho~t dqng 30 (860.397.924.814) (589.832.182.330)

IX LQi nhu,n thuin tir hOlJt dqng kinh doanhtnrO'c chi phi dl}'phong riii ro tin dyng

1.716.557.709.280 595.482.969.730

X Chi phi dl}'phong riii ro tin dyng 31 (415.037.029.241)

XI TAng lQi nhu,n trU'O'cthu~1.301.520.680.039

(mang sang trang sau)

Cae thuyit rninh dinh kern Lah(JpMn h9P thanh cua bao cao tai chinh h9P nhdt giua nien d(Jnay8

Ngan hang Thuong mai C6 ph§n Phuong DongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASB 41 va 45Le DuAn, Phueng BSn Nghe, Qu~n 1Thanh phB H8 Chi Minh, Vi~t NamBao cao kSt qua hoat d{}ngkinh doanh hQ'PnhAt cho kysau thang k~t tlnic ngay 30 thang 6 nam 2018 (ti~p theo)

Miu B03a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea ThOngtus649/2014/TT-NHNN

nga»31 thdng12 nam 2014cua Ngdn hang Nha nuac Vi¢tNam)

Thuy~tminhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Ky sau thangk~t tlnic ngay30/6/2018 30/6/2017

VND VND

XI T6ng J«;rinhu,n trmre thu~(mang til' trang trmrc sang)

1.301.520.680.039 494.953.210.214

7 Chi phi thu@thu nhap doanh nghiep hien hanh8 Chi phi thue thu nhap doanh nghiep hoan lai

3232

(260.542.634.263 ) (99.259.451.040)

XII Chi phi thu~ thu nh,p doanh nghi~p 32 (260.542.634.263) (99.259.451.040)

XIII L«;rinhuan sau thu~ 1.040.978.045.776 395.693.759.174

XV Lai co' ban trenc6 phi~u (VND/cAphieu) 33 1.845 854

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Nguyen Thi ThuHaTruong b(Jphdn tong h9P bdo cdo

N guy~n Dinh TungT6ng Giam il6c

Cdc thuyet rninh ilfnh kern Lab(Jph4n h(lp thanh cila bao caotai chlnh h(lp nhdt gifra nien il(Jnay9

Ngan hang Thirong maicaphin Phuong DongS6 41 va 45Le Du§n, Phmmg B@nNghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamBao cao luu chuy~n ti~n t~ hl}-PnhAt cho ky sau thang k@tthiic ngay 30 thangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6 nam 2018 (Phuong phap tr,!c ti@p)

Miu B04affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea ThOngtus64912014flT-NHNN

ngay31 thdng12ndm 2014cua Ngiin hang Nha nuac Vi~tNam)

Ky sau thangk~ttlnic ngay30/6/2018 30/6/2017

VND VND

LUU CHUYEN TIEN TiT' HO~T DONG KINH DOANH

01 Thu nhap li'iiva cac khoan thu nhaptirong nrnhan duoc 3.558.360.309.713 2.523.962.965.711

02 Chi phi li'iiva cac chi phi nrong nr da tra (1.779.462.056.263) (1.484.209.413.305)03 Thu nhaptir hoat dQng dich vu nhan duoc 136.821.031.451 87.195.259.30404 Chenh lech s6 ti~n thuc thu tir hoat dQng kinh

doanh ngoai t~, vang va chimg khoan 708.432.091.839 56.942.599.66105 (Chi phf)/thu nh~p khac (16.559.150.851) 199.816.67206 Tien thu cac khoan no da duge xu ly xoa, btl dip

bfing ngu6n dl! phOng rui ro 22.595.538.471 2.028.469.71207 Ti~n chi tra eho nhiin vieo va ho~t dQng quan ly (829.689.137.236) (565.071.943.497)08 Ti~n thuS thu nMp doanh nghi~p thl!e nQP trongleY (170.043.472.444) (75.057.729.426) -

l)

LlfU chuy~n ti~n thu~n tir ho~t dQng kinh doanh ,~trtr6'c nhfrng thay d6i v~ tai san va cong nQ'ho~t 1.630.455.154.680 545.990.024.832

..;.\1dQng

.i\~Nhfrng thay d6i v~ tai san ho~t dQng

;p,

09 (Tang)/giarn cae khoan ti~n gui va eho vay cae t6 .:::::=II

ehuc tin d\lng khac (463.234.500.000) 1.990.810.000.00010 Giarnl(tang) eac khoan v~ kinh doanh chung khoan 342.522.517.191 (3.827.172.174.399)11 Giarnl(tang) cae e6ng e\l tai ehinh phai sinh va cae

tai san tai ehinh khae 34.459.675.710 (10.264.891.355)12 Tang cae khoan eho vay khaeh hang (4.717.867.224.836) (4.231.971.702.473)13 Giarn ngu6n dl! phong d~ btl dip t6n thftt cae khoan (469.904.298.652) (3.735.213.667)14 Giarn khae v~ tai san ho~t dQng 252.153.948.067 300.326.182.488

Nhfrng thay d6i v~ cong nQ'ho~t dQng I

f15 Giarn cae khoan ng Ngan hang Nhanuae Vi~t Narn (60.352.950.588) (43.816.462.878)16 (Giarn)/tang ti~n giri va vay cae t6 ehue tin d\lng

khae (2.617.282.793.125) 3.414.547.206.23117 Tang ti~n gui eua khaeh hang 3.767.284.857.769 4.619.899.600.65218 Tang phat hanh gifty to co gia 4.113.838.960.000 706.299.260.20119 Giarn v6n tai trg, iIy thae d~u tu, eho vay rna t6

ehue tin d\lng khae ehiu riIi ro (133.190.037.469) (276.556.174.049)20 Tang/(giarn) cae eong e\l tai ehinh phai sinh va cae

khoan ng tai ehinh khae 28.235.281.992 (8.343.449.670)21 Tang khae v€ cong ng ho~t dQng 146.473.263.705 15.276.255.01022 Chi tiT cae quy (843.700.000) (372.200.000)

I LUU CHUYEN TIEN THUAN TiT' HO~T DONG1.852.748.154.444 3.190.916.260.923KINHDOANHzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Cae thuyit rninh dfnh kern ia h<;5pMn h9P thiInh eua bao cao tai chfnh hr;p nhdt gifra nien d<;5nay10

Ngan hang Thuong mai C6 ph§n Phuong DongS541 va 45 Le Duan, Phuong B~n Nght\ Qu~n 1Thanh ph5 H6 Chi Minh, Vi~t NamBao caoiU'U chuyen ti~n t~ hop nhftt cho ky sau thang k~tthuc ngay 30 thang 6 nam 2018(Phuong phaptqrc ti~p - ti~p theo)

M§u B04affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh.thea ThOngtus64912014/T[-NHNN

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Ky saothang k~t thuc ngay30/6/2018 30/6/2017

VND VND

LUU CHUYEN TIEN TU HO~T DONG DAu TU

0102

Mua slim tai san c6 dinhTiSn thu tIT thanh ly, nhuong ban tai san

(12.941.801.472)107.320.403.517

(15.824.536.449)7.432.449.966

II LUU CHUYEN TIEN THUAN TUHO~T DONG DAu TU

94.378.602.045 (8.392.086.483)

LUU CHUYEN TIEN TU HO~T DONG TAl CHINH

04 C6 nrc tra cho c6 dong (2.016.349.452) (4.023.387.497)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

III LUU CHUYEN TIEN THuAN TU(2.016.349.452) (4.023.387.497)

HO~T DONG TAl CHINHzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA,~

IV LUU CHUYEN TIEN THUAN TRONG KY 1.945.110.407.037 3.178.500.786.943 . )"

1,

V TIEN VA cAc KHOA.N TUONG DUONG r\\~'TIEN T~I THOI DIEM DAu KY 13.221.801.024.816 5.884.420.537.687 .~\\~

DIEU CHiNH A.NHHUONG CVA THAY DOloJ.

VI /\;~

TYGIA (19.543.219.531) 4.688.319.439~

VII TIEN VA cAc KHOA.N TUONG DUONGTIEN TAl THOI DIEM CUOI KY 15.147.368.212.322 9.067.609.644.069(THUYET MINH 34)

Ngiroi l~p:

Nguyen Thj ThuHaTruong h(3phdn t6ng hop baa cao

en Thj ThUy MinhKi todn truong

Nguyen Dinh TungT6ng Gidmd6c

Cdc thuyet minli dinh. kern Lah(3phdn hop thanh. ella baa cdotai chfnh hr;rpnhdt gifra nien d(3nay11

Ngan hang Thuong maicaphin Phuong DongsA 41 va 45 Le Duin, Phuong B~n Nghe, Qu~n 1Thanh phAHB Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQllnhit gifra nien di}choky sau thang k~t thuc ngay 30 thang 6 nam 2018

Miu B05arrCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus6 49/2014/TT-NHNN

ngay31 thong12ruim2014zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcua Ngdn hang Nha marc VietNam)

Cac thuyet minh nay la b9 phan hop thanh va d.n duoc doc d6ng thoi voi bao cao tai ehinh hop nhatdinh kern,

1. DO'D vi bao cao

1.1 Thanh l~pva hoat dQng

Ngan hang Thuong maiC6 phan Phuong Dong ("Ngan hang")la mot nganhang thuong maie6 phdndiroc thanh I~p va dangky hoat d9ng tai Viet Nam.

Ngan hang duoc thanh I~p thea Gifty phep Thanh I~p va Ho~t d9ngNgan hang s6 0061INH-GP doNgan hang Nha nuO'e Vi~t Nam ("NHNNVN") cfrp ngay 13 thang4 nam 1996 va Gifty eh(mg nh~nDang ky Kinh doanh s6 0300852005 do SO'zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAK~ho~eh va D~u tu Thanh ph6 H6 Chi Minh cfrp ngay 10t~ang 5 nam 1996, Gifty phep Thanh I~p va Ho~t dQng ella Ngan hang co gia tri 99 nam k~ tir ngaycap.

Cae ho~t d9ng ehinh ella Ngan hang bao g6m ho~t d9ng huy d9ng v6n ng~n h~n, trung h~n va dai h~nella m9i t6 ehue thuge cae thanh ph~n kinh t~ va dan eu duO'i hinh thue ti~n gll'i co ky h~n, khOng kyh~n bing D6ng Vi~t Nam; ti~p nh~n v6n uy thae d~u tu va phat tri~n ella cae t6 ehue trong mrae; vayv6n ella Ngan hang Nha NuO'e va ella cae t6 ehue tin dl,mg khae;eho yay ng~n h~n, trung h~n va daih~n d6i vO'icae t6 ehue va ca nhan tuy thea tinh ehftt va khii niing ngu6n v6n; ehi~t khftu thuang phi~u,trai phi~u va gifty to' co gia; hun v6n, lien doanh va mua e6 ph~n thea phap lu~t hi~n hanh; lam dieh Vl,lthanh toan giii'a cae khaeh hang; tht,re hi~n kinh doanh ngo~i t~, yang b~e va thanh toan qu6e t~, huyd9ng cae lo~i v6n tir nuO'engoai va cae dieh Vl,lngan hang khae trong quan h~ vO'inuO'engoai khi du<?,eNgan hang Nha NuO'e eho phep; d~i Iy bao hi~m thea quy dinh ellaphap lu~t; kinh doanh trai phi~uthea quy dinh ella phap lu~t; cftp tin dl,lng duo-i hinh thue ehi~t khftu, cii ehi~t khftu eong el,!ehuy~nnhu<;mg,tai ehi~t khftu giftyta co gia; phat hanh the tin dl,!ng; bao Hinh ngan hang;rna tai khoan thanhtoan eho khaeh hang,rna tai khoan thanh toan t~i Ngan hang Nha nUDeVi~t Nam,rna tai khoan thanhtoan t~i t6 ehue tin dl,!ng, chi nhanh Ngan hang nUDe ngoai khae; t6 ehtJ'e thanh toan n9i bQ, tham giah~ th6ng thanh toan lien ngan himg qu6e gia; dieh vI,!quan Iy ti~n m~t, illvftn ngan hang, tai ehinh, caedieh vI,!quan Iy, bao quan tai san, eho thue tu, ket an toan;ill vftn tai ehinh doanh nghi~p,ill vftn muaban, hgp nhAt, sap nh~p doanh nghi~p vaillvAnd~u tu; tham gia dftu th~u mua ban tin phi~u Kho b~e,eong Cl,lehuy~n nhugng, trai phi~u Chinh phu, tin phi~u Nganhang Nha nuo'e va cae giAyta co gia trikhae tren thi truong ti~n t~; dieh vI,!moi giDi ti~n t~; phat hanh chung chi ti~n gui, ky phi~u, trai phi~u,tin phi~u dS huy d9ng v6n thea quy dinh eua Lu~t cae t6 ehtJ'e tin dl,!ng, Lu~t ehtmg khoan, quy dinheua Chinh phu va huo'ng din eua Ngan hang Nha nuo'e Vi~t Nam; gui, nh~n gui v6n eua t6 ehue tindl,!ng, chi nhanh ngan hang nUDengoai, t6 ehue tai ehinh trong nuo'e va nUDengoai thea quy dinh euaphap lu~t va huong din eua Ngan hang Nha nUDe Vi~t Nam; llY thae, d~i Iy trong Iinh VI,!'Clien quand~n ho~t d9ng ngan hang, kinh doanh bao hi~m, quan Iy tai san thea quy dinh eua phap lu~t va huongdin eua Ngan hang Nha nUDeVi~t Nam; mua ng; kinh doanh, mua banyang mi~ng.

1.2 Van di~u I~

T;;tingay 30 thang 6 nam 2018, v6n di€u I~ ella Ngan hang la 5.000 tY VND (31112/2017: 5,000 tYVND). Ngan hang da phM hanh 500.000.000 e6 phi~u ph6 thong(31112/2017: 500,000,000 e6 phi~uph6 thong), vO'im~nh gia m6i e6 phi~u la 10,000 VND,

12

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phurrng DongSa 41 va 4S Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh phazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAHi> Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hop nh§t gifra nien di}choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M§u BOSarrCTD-HN(Ban hanh thea Thong tus649/2014/IT-NHNN

ngay31 thdng12nam 2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuoc Vi?tNam)

1.3 Dja di~m va mgng IU'Olhoat d{)ng

Tru sa chinh cua Ngan hangduoc d~t tai s6 41 va 45 Le Duan,PhuongB~n Nghe,Quan 1, Thanh ph6H6 Chi Minh, Vi~t Nam. Tai ngay 30 thang 6 nam 2018, Ngan hang comOt (1) hOisa chinh, ba mumb6n (34) chi nhanh, tam mum sau (86) phong giao dich (31112/2017: mOt (1) hOisa chinh,ba muoib6n (34) chinhanh,tam muoi b6n (84)phong giao dich) tren toan quoc.

1.4 ciu true cua T~p doan

T~i ngay bao cao, Ngan hang co mOt cong ty con nhu sau:

Gifty phephO\lt d9ngTen cong ty

Linh v.,ckinh doanh

Ty I~sO'hihl vaquy~nbi~u quy~t

30/6/2018 31/12/2017

Cong ty TNHH MTV ChuySn ti~nQu6c t~ Ngan hang Thuang m~iPhuang Dong

S60314327542ngay 3 thang 4nam 2017

Djch Vl,lnh~nva chi, tni

ngo~i t~

100% 100%:~,

Cong ty con duQ'c thanh l~p t~i Vi~t Nam.

Bao cao tai chinh hQ"pnhih gifra nien dOchoIcy sau tMng k~t thUc ngay 30 tMng 6 nam 2018 bao g6mbao cao tai chfnh cua Ngan hang va cong ty con (duQ'c gOi chung la "T~p doan").

1.5 Tangs8nhan vien

T~i ngay 30 thang 6 nam 2018, T~p doan co 5.920 nhan vien (31112/2017: 4.848 nhan vien).

2. CO'sO' l~p bao caotili chinh

2.1 Tuyenb8v~tuan thu

Bao cao tai chfnh hQ"pnh~t gifra nien dO duQ'c l~p theo cac ChuAn ml,lc K~ toan Vi~t Nam, Ch~ dOK~

toan Vi~t Nam ap dl,lng cho cac T6 chuc Tin dl,lng do Ngan hang Nha nuac Vi~t Nam ban hanh va cacquy dinh pMp 19co lien quan d~n vi~c l~p va trinh bay bao cao taichfnh gifra nien dO. Cac chuAnml,lc

va quy dinh pMp 19co lien quan nay co thS khac bi~t tren mOt s6 khia qnh trong y~u so vai cac Chuanml,lc Bao cao Tai chfnh Qu6c t~ cling nhu cac nguyen t~c va chuAnml,lc k~ toan duQ'Cthira nMn rOngriii a cac qu6c gia khac. Do do, bao cao tai chfnh hQ"pnh~t gifra niendO dfnh kern khong nh~m ml,lcdfch phim anh tlnh hlnh tai chinh hQ"pnh~t, k~t qua ho~t dOng kinh doanh hQ"pnh~t va luu chuySn ti~nt~ hQ"pnh~t cua T~p doan theo cac nguyen t~c va thong l~ k~ toanduQ'Cthira nMn rOng riiia cac qu6cgia va cac quy~n tai phan khac ngoai ph~m vi Vi~t Nam. Han nfra,vi~c sir dl,lng bao cao tai chfnh hQ'Pnh~t nay khong nh~m danh cho nhfrng d6i tuqng sir dl,lng khongduQ'c bi~t v~ cac nguyen t~c, tM t\lCva thong l~ k~ toan cua Vi~t Nam ap dl,lng cho cac t6 chuc tin dl,lng.

13

Ngan hang Thuong mai C6 ph§n Phuong DongS6 41 va 45Le Duan, Phuong B~nNghe, Qu~n 1Thanh ph6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAHi> Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hep nhAt gifra niendQ choky sau thang k~t thucngay30 thang 6 nam 2018(ti~p theo)

Milu B05affCTD-HN(Ban hanh thea Thong tus6 49/2014/TT-NHNN

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2.2 CO'zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsO' do IU'Ong

Bao cao tai chfnh hop nhftt gnta nien dQ, ngoaitrir bao caohru chuyen tien t~ hop nhat, duoc l~p trenCO' sa d6n tfch thea nguyen t~c gia g6c. Bao caohru chuyen ti~n t~ hop nhftt diroc l~p thea phuongphap tnrc tiep.

2.3 Ky k~ toan nam

Ky k~ toan namcua T~pdoan latil ngay 1 thang 1 d~n ngay 31 thang 12. Bao cao tai chfnh hqp nhfttgifra nien dQ nay duQ'Cl~p chokY sau thang k~t thuc ngay 30 thang 6 nam 2018.

2.4 DO'flvi ti~n t~ k~ tmin va trinh bay bao cao

Don vi ti~n t~ k~ toan cua T~p doan la D6ng Vi~t Nam ("VND"), cling la don vi ti~n t~ duQ'c sir d\mgcho m\lc dfch l~p va trinh bay bao cao tai chinh.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

2.5 ffinh thuc sBk~ toan ap d1}ng

T~p doan sir d\lng hinh thuc phl1n m~mk~ toan d~ ghi s6 cac nghi~p v\l kinh t~ pMt sinh.

,_, )~

2.6 Thay dBi v~ chinh sach k~ toan

. !\~

.,,~\

:}"GAp d"mg Thongtu" sa22/2017/TT-NHNN

Ngay 29 thang 12 nam 2017, Ngan hang Nha nuac ban hanh ThOng tu s6 22/2017ITT-NHNN ("ThOngtu 22") sira d6i, b6 sung mQt s6 di~u cua H~ th6ng tai khoim k~ toan cac t6 chuc tin d\lng ban hanhkern thea Quy~t dinh s6 479/2004/QD-NHNN ngay 29 thang 4 nam 2004 va Ch~ dQ bao cao tai chinhd6i v&i cac t6 chuc tin d\mg ban hanh kern thea Quy~t dinh s6 16/2007/QD-NHNN ngay 18 thang 4nam 2007 cua Th6ng d6c Ngan hang Nha nuac. Thong tu 22 c6 hi~u l\fc thi hanh til ngay 1 thang 4nam 2018.

Nhfrng thay d6i trong chinh sach k~ toan cua T~p doan lien quand~n vi~c ap d\lng ThOng tu 22 va caci'mh huang d~n bao cao tai chinh hqp nhftt cua T~p doan (n~u c6)duQ'c trinh bay trong Thuy~t rninh3.2.

fP.-=

Ap d"mg Thongtu" sa16/2018/TT-BTC

Ngay 7 thang 2 nam 2018, BQ Tai chinh ban hanh ThOng tu s616/2018ITT-BTC huang dftn mQt s6di~u v~ ch~ dQ tai chfnh d6i vai t6 chuc tin d\lng, chi nMnh nganhang nuac ngoai ("Thong tu 16").ThOng tu 16 co hi~u l\fc thi hanhtil ngay 26 thang 3 nam 2018 va thay th~ ThOng tu s6 OS/2013/TT-BTC ngay 9 thang 1 nam 2013 cua BQ Tai chinh huang dftn ch~ dQtaichinh d6i vai t6 chuc tin d\lng,chi nMnh ngan hang nuac ngoai.

Nhfrng thay d6i trong chinh sach k~ toan cua T~p doan lien quand~n vi~c ap d\lng Thong ttl' 16 va cacfmh huang d~n bao cao tai chinh hqp nh&t cua T~p doan (n~u c6) dUQ'ctrinh bay trong Thuy~t rninh3.24.

14

Ngan hang ThU'O'Dgmai C6 phfln PhU'O'DgDongsa 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Dulin, Phuong B~n Nghe, Qu~n 1Thanh pha H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnh§t gifra niendQ choky sauthang k~t thric ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05a!fCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hannthea ThongtU's6 4912014fIT-NHNN

nga»31 thdng12ndm 2014cua Ngdn hang Nha nuac Vi?tNam)

3. Tom tit cac chinh sach k~ toan chii y~u

Sau day la cac chfnh sach k~ toan chu y~u duoc T~p doan ap dung trong viec l~pbao cao tai chinh hopnh~t giua nien d9 nay. Ngoai trir nhlrng thay d6i v~ chfnh sachk~ toandiroc trinh bay trong Thuyetminh 2.6, nhirng chfnh sach k~ toan duoc T~p doan ap dung trongviec l~p bao cao tai chfnh hqp nh~tgifra nien d9 nay nh~t quan v6i cac chfnh sach k~ toan ap dl,mgtrong vi~c l~p bao cao tai chfnh namgAnnh~t.

3.1 CO'sO- hqp nhat

3.1.1 Cong ty con

Cong ty con la don vi chiu Sl,fki~m soat cua T~p doan. Bao cao tai chfnh cua cong ty con duQ'cbaog6m trong bao cao tai chfnh hqp nh~t k~ tu ngay quy~nki~m soat b~t dAuc6 hi~u ll,fcd~n ngay quy~nki~m soat ch~m dfu.

Khi c6 Sl,fkMc bi~t gifra chfnh sach k~ toan cua cac cong ty conva Ngan hang thi cac di~u chinh cAnthi~t duQ'cthl,fchi~n nh~m dam bao tfnh nh~t quan cua cac chfnh sach k~ toan duQ'Cap dl,lngcho ml,lcdfch l~p bao cao tai chfnh hqp nh~t gifranien d9.

3.1.2 Cae giao dieh t/u(le to!,i trit khi h{J'Pnhtit

Cac giao dich va s6 du trong n9i b9 T~p doan va cac khoan thu nh~pva chi phf chua thl,fchi~n tu cacgiao dich n9i b9 duQ'clo~i tm khi l~p bao cao tai chfnh hqp nh~tgifranien d9.

3.2 Caegiao diehbing ngol;lit~

Truac ngay1 thang4nam 2018

T~t cit cac nghi~p Vl,lpMt sinh cua T~p doan duQ'ch~ch toan theo nguyen t~. Cac khoan ml,lcti~n t~c6 g6c ngo~i t~ duQ'cquy d6i sang VND theatY gia h6i doai do Ngan hang Nha nuac Vi~t Nam congb6 t~i ngay k~t thucIcy k~ toan, cac khoan ml,lcphi ti~n t~ c6 g6c ngo~i t~ duQ'cquy d6i sang VNDtheo ty gia t~i ngay pMt sinh nghi~p Vl,l.

Cac giao dich lien quan d~n thu nh~p va chi phf b~ng ngo~i t~ cuaT~p doan duQ'cquy d6i sang VNDthea ty gia h6i doai do Ngan hang Nha nuac Vi~t Nam cong b6 t~i ngay phat sinh giao dich. Chenhl~ch ty gia do danh gia l~i cac tai san va cong nQ'b~ngngo~i t~ sang VND t~i ngay bao cao hang thangduQ'cghi nMn vao tai khoan "Chenh l~ch ty gia h6i doai" tren bang can d6i k~ toan hqp nh~t va duQ'cghi nMn vao bao cao k~t qua ho~t d9ng kinh doanh hqp nh~t vao cu6i Icy k~ toan nam.

Tit ngay1 thang4 nam 2018

T~tcit cac nghi~p Vl,lphat sinh cua T~p doan duQ'ch~ch toan thea nguyen t~. Cac khoan ml,lcti~n t~ e6g6e ngo~i t~ duQ'cquy d6i sang VND thea ty gia binh quan mua va ban ehuy~n khoan giao ngay cuad6ng ngo~i t~ d6 ("ty gia giao ngay") t~i thai di~mcu6i ngay lam vi~e eu6i cling euaIcy k~ toan n~u tygia giao ngay nay ehenh l~eh nha hon 1% so vai ty gia binh quan gia quy~n mua va ban eua ngay lamvi~c eu6i cling ellaIcy k~ toan, truang hqptY gia giao ngay t~i thai di~meu6i ngay lam vi~eeU6iclingeuaIcy k~ toan ehenh l~eh 160hon ho~e b~g 1% so vai ty gia binh quan gia quySn mua va ban euangay lam vi~eeu6i clingIcy k€ toan thi T~p doan dling ty gia binh quan gia quy~n mua va ban eua ngaylam vi~e eu6i clingIcy k~ toan. Cae khoan ml,lephi ti~n t~ e6 g6c ngo~i t~ duQ'cquy d6i ra VND theoty gia t~i ngay phat sinh nghi~p Vl,l.

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,- -,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA.J

15

Ngan hang Thuong mai C6 phdn Phuong DongS6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'pnhftt gifra mendQ choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

Cac giao dich lien quan d~n thu nh~p va chi phi bang ngoai t~ cuaT~p doan diroc quy d6i sang VNDthea ty gia giao ngay binh quan cua t~tcit cac l~n thay d6itY gia tai ngay phat sinh giao dich. Chenhlech ty gia do danh gia lai cac tai san va cong no bang ngoai t~ sang VND tai ngay bao cao hang thangduoc ghi nhan vao tai khoan "Chenh I~ch ty gia h6i doai" tren bang din d6i k~ toan hQ'Pnh~t va duQ'Cghi nMn vao bao cao k~t qua ho~t d9ng kinh doanh hQ'Pnh~t vao cu6izyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAkY k~ toan nam.

M§u B05a/TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus649/2014flT-NHNN

ngay 31 thdng 12niim 2014cua NgdnzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi¢t Nam)

Xem chi ti~t ty gia h6i doai cua cac ngo~i t~ chinh duQ'c ap d\lng t~i ngay k~t thuckY k~ toan trongThuy~t rninh 40.3.2.

Vi~c thay d6i chinh sach k~ toan neu tren duQ'c ap d\lng phi h6it6 va khong c6 anh huang tr9ng y~ud~n IQ'inhu~n sau thu~ cua T~p doan chokY sau thang k~t thuc ngay 30 thang 6 nam 2018.

3.3 Ti~nva cac kho3n tuong duong ti~n

Ti~n va cac khoan tuang duang ti~n bao g6m ti~n m~t, vang b~c vada quy, ti~n gui t~i NHNNVN,chUng khoan c6 thai h~n thu h6i ho~c dao h~n khong qua ba thang k~ tu ngay mua, ti~n gui va cho vaycac t6 chuctin d\lng khac c6kY h~n g6c khong qua ba thang.

3.4 Ti~n gUiva cho vay cac tAchuc tin d\lng khac

Ti~n gui t~i cac t6 chuctin d\lng khac (tm ti~n gui thanh toan) la ti~n gui t~i cac t6 chuc tin d\lng khacc6 kY h~n g6c khong qua ba thang.

Cho vay cac t6 chuc tin d\lng khac la cac khoan cho vay c6kY h~n g6c khong qua 12 thang.

Ti~n gui t~i cac t6 chuc tin d\lng khac (tru ti~n gui thanh toan) va cho vay cac t6 chuc tin d\lng khacduQ'cphiln anh thea nguyen gia tru di d\l"phong rui ro tin d\lng C\lth~.

\

~

Vi~c phan lo~i rui ro tin d\mg d6i v&icac khoan ti~n gui va cho yay cac t6 chuc tin d\lng khac (tru ti~ngui thanh toan) va trich l~p d\l" phong tuang Ung duQ'c th\l"chi~n thea quy dinh t~i Thong tu s602/2013ITT-NHNN do NHNNVN ban hanh ngay 21 thang 1 nam 2013 quy dinh v~ philn lo~i tai sc'mc6, muc trich, phuong phap trich I~p d\l"phOng rui ro va vi~c su d\lng d\l"phong d~ xu Iy rui ro trongho~t d9ng clla TCTD, chi nhanh ngan hang nu&c ngoai ("Thong tu02") va Thong tu s609/20141TT-NHNN do NHNNVN ban hanh ngay 18 thang 3 nam 2014 v~ vi~c sua d6i va b6 sung m9t s6 di~u cuaThong tu 02 ("Thong tu 09"). Theo d6, T~p doan trich I~p d\l"phong C\lth~ cho cac khoim tiSn gui vacho vay cac t6 chuc tin d\lng khac thea chinh sach k~ toan duQ'Ctrinh bay t~i Thuy~t rninh 3.7.

Theo Thong tu 02, T~p doan khong phai trich l~p d\l"phong rui ro tin d\lng chung d6i v&i cac khoantiSn gui va cho vay cac t6 chuc tin d\lng khac.

16

Ngan hang Thuong maicaph§n Phuong Dongsa 41 va 45 Le Du~n, Phuong B~n Nghe, Qu~n 1Thanh pha H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'Pnh~t gifra mendQ choky sauthang k~tthtic ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh. thea Thong tus64912014fIT-NHNN

ngay 31 thong 12ndm 2014cua Ngiin hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANha nuac Vi¢t Nam)

3.5 Cac cong C\ltai chinh phai sinh

Cdc h(J]J dangky han tiin t?va cdc h(J]J danghodn d8i tiin t?

Cac hQ'Pd6ngIcY han ti~n t~ va cac hQ'Pd6ng hoan d6i ti~n t~ duoc ghi nhan thea gia tri thuan trongbao cao tai chfnh hQ'Pnh~t giua nien dQ dira tren gia tri hQ'Pd6ng. Chenh lech gitra s6 hrong ti~n t~cam kSt mua/ban thea ty gia ghi tren hQ'Pd6ng va s6 Iugng ti~n t~ cam kSt mua/ban dugc quy d6i theaty gia giao ngay tl;lingay hi~u Il,fccua cac hQ'Pd6ngIcY hl;lnti~n t~ va hQ'Pd6ng hoan d6i ti~n t~ dugcphan b6 vao bao cao kSt qua hOl;ltdQng kinh doanh hQ'Pnh~t thea phuong phap duemg th~ng trong thaigian hi~u Il,fccua cac hQ'Pd6ng nay.

S6 du cua hQ'Pd6ngIcY hl;lnti~n t~ dugc danh gia Il;litheazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtY gia giao ngay vao cU6i m6i ngay. Uii/I6chua thl,fc hi~n dugc ghi nMn vao tai khoan "Chenh I~ch ty gia h6i doai" thuQc v6n chusa hfru vadugc kSt chuySn vao bao cao kSt qua hOl;ltdQng kinh doanh hQ'Pnh~t vao cu6iIcY kS toan nam.

3.6 Cho vay khach hang

Cho yay khach hang dugc trinh bay thea s6 du ng g6c tn1 di dl,fphong rui ro tfn d"mg. DI,fphong ruiro tin d"mg bao g6m dl,fphong rui ro tin d"mg C\l thS va dl,fphong rui ro tin d\lng chung.

Cho yay ng~n hl;lnIa cac khoan cho yay c6IcY hl;lndSn mQt nam kS tu ngay giai ngan; cho yay trunghl;lnc6 IcY hl;lntren mQt nam dSn nam nam kStil ngay giai ngan va cho yay dai hl;lnc6IcY hl;lntren namnam kS tu ngay giai ngan.

Cac khoan yay dugc dirng ghi nMn khi quy~n Igi thea hQ'Pd6ng cua T~p doan d6i vai cac dong ti~nphat sinh tu cac khoan yay nay ch~m dm, hay khi T~p doan chuySn giao cac khoan yay nay b~ng mQtgiao dich rna ph~n Ian rui ro vaIgi fch g~n Ii~n vai khoan yay dugc chuySn giao cho ben khac.

Rieng d6i vai cac khoim yay dugc ban cho Cong ty TNHH M9t thanh vien Quan Iy tai sim cua cac T6chuc tm d"mg Vi~t Nam ("V AMC") , T~p doan tiSn Mnh xu~t toan cackhoan yay nay ra khoi bang cand6i kS toan hQ'Pnh~t thea cac huang d~n trong Cong van s6 8499INHNN-TCKT do NHNNVN banhanh ngay 14 thang 11 nam 2013 ("Cong van 8499") va Cong van s6 925INHNN-TCKT do NHNNVNban hanh ngay 19 thang 2 nam 2014 ("Cong van 925").

Vi~c phan IOl;ling va trich I~p dl,fphong rui ro tin d"mg cho cac khoan cho yay khach hang dugc thl,fchi~n thea Thong tu 02 va Thong tu 09 nhu dugc trinh bay tl;liThuyst rninh 3.7.

3.7 Phan lo~i nC}'va muc trich, phU'ongphap trich l~p d" phong rui ro tin d\lng

3.7.1 Phiin IOf}i ntJ

Vi~c phan IOl;ling cho cac khoan ti~n gui va cho yay cac t6 chuctin d"mg khac (tru ti~n giri thanh toan),trai phiSu doanh nghi~p chua niem ySt, cho yay khach hang (g9ichung Ia "cac khoan ng"), cac khoanng da:ban nhung chua thu dugc ti~n dugc thl,fchi~n theo phuong phap dl,fatren ySu t6 dinh Iugng dugcquy dinh tl;lif)i~u 10 cua Thong tu 02.

17

Ngan hang Thurmg maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli ph§n Phuong DongS641 va 45 Le Du§n, Phuong BSn Nghe, Qu~n 1Thanh ph6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAHB Chi Minh, Vi~t NamThuySt minh bao cao tai chinh hop nhilt gifra mendQ choky sau thang kSt thiic ngay 30 thang 6 nam 2018(tiSp theo)

Milu B05a/TCTD-HN(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhanh theoThong tus6 49/2014fIT-NHNN

ngay 31 thdng 12ndm 2014cua Ngiin hangNha nuac Vi¢t Nam)

3.7.2 Dvphongrid ro tin dung C{l thi

Theo quy dinh cua Thong ur 02 va Thong nr 09, du phong rui ro tin dung cu th~ tai cuoi mlii quy duocxac dinh dua tren ty l~ du phong tuong imgV01 kSt qua phan loai no va s6dir no g6c tai ngay lam vieccudi cung cua mlii quy (rieng d6i voi Quy 4, du phong rui ro tin dl,lng Cl,lth~ dugc tinh dva tren ty l~dV phong tuang (mg v6i kSt qua phan lo~i ng va s6 du ng g6c t~i ngay lam vi~c cu6i cung cua thang11) trir di gia tri khftu trir cua tai san bao dam. T~i ngay 30 thang 6 nam 2018, T~p doan tinhdv phongrui ro tin dl,lng Cl,lth~ dl,l'atren kSt qua phan lo~i ng va s6du ng g6c t~i ngay 31 thang 3 nam 2018(31112/2017: dl,l'atren kSt qua pMn lo~i ng va s6 du ng g6c t~i ngay 30 thang 11 nam 2017).

Ty l~ dv phOng rui ro tin dl,lng Cl,lthS d6i v6i tUng nhom ng nhu sau:

Nhom TIoh hloh qua h~o Tyl~dlf phoog

1 Ng du (a) Ng trong h~n va dugc danh gia la co kha nang thu h6i d~y du ca 0%tieu ng g6c va Uiidung h~n; ho~cchuAn (b) Ng qua h~n du6i 10 ngay va dugc danh gia la co kha nang thu h6i

d~y du ng g6c va liii bi qua h~n va thu h6i d~y du ng g6c va liiicon l~i dung thai h~n.

2 Ngdn (a) Ng qua h~n tir 10 ngay dSn 90 ngay; ho~c 5%chu y (b) Ng diSu chinh Icy h~n tra ng l~n d~u.

3 Ng dum (a) Ng qua h~n tir 91 dSn 180 ngay; ho~c 20%tieu

(b) Ng gia h~n ng l~n d~u; ho~cchuAn

(c) Ng dugc miSn ho~c giam Uiido khach hang kh6ng du kha nang traliii d~y du thea hgp d6ng tin dl,lng; ho~c

(d) Ng thu9C m9t trong cac truemg hgp sau day chua thu h6i dugctrong thai gian 30 ngay kS tir ngay co quySt dinh thu h6i:

• Khoan ng vi ph~m quy dinh t~i cac khoan 1, 3, 4, 5, 6 DiSu126 Lu~t cac t6 chuc tin dl,lng; ho~c

• Khoan ng vi ph~m quy dinh t~i cac khoan 1,2,3,4 DiSu 127Lu~t cac t6 chuc tin dl,lng; ho~c

• Khoan ng vi ph~m quy dinh t~i cac khoan 1, 2, 5 DiSu 128Lu~t cac t6 chuc tin dl,lng.

(e) Ng dang thu h6i thea kSt lu~n thanh tra.

4 Ng (a) Ng qua h~n tir 181 ngay dSn 360 ngay; ho~c 50%nghinga

(b) Ng CO" du l~i thai h~n tra ng l~n d~u qua h~n dum 90 ngay theathai h~n tra ng dugc cO'du l~i l~n d~u; ho~c

(c) Ng cO'du l~i thai h~n tra ng l~n thu hai; ho~c

(d) Khoan ng quy dinh t~i di~m (d) cuaNg dum tieu chu~n chua thuh6i dugc trong thai gian tir 30 ngay dSn 60 ngay k~ tir ngay coquySt dinh thu h6i; ho~c

(e) Ng phai thu h6i thea kSt lu~n thanh tra nhung dii qua thai h~n thuh6i thea kSt lu~n thanh tra d~n 60 ngay rna v~n chua thu h6i dugc.

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18

Ngan hang Thuoug mai C6 phAn Phuong DongS6 41 va 45 Le Duiin, Phuirng B~n Nghe, Quin 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hop nh§t gifra niendQ choky sau thang k~t thtic ngay 30 thang 6 nam 2018(ti~p theo)

Mau B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli thea ThOng tus649/2014/IT-NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thdng 12ndm 2014cua Ngiin hang Nha nuac Vi?t Nam)

Nh6m Tinh hinh qua han Tyl~dlfl!hong_

5zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANo co (a) No qua han tren 360 ngay;hoac 100%kha (b) No C(Jdu lai thoi han tra no Ifindfiuqua han nr 90 ngay tro lennang thea thoi han tra no duocC(J du lai Ifindfiu;hoacrnfttv6n

(c) No C(J du lai thoi han tra noIfin thir hai quahan theathoi han trano duocC(J cftulai Ifinthu hai; ho~c

(d) Ng C(J du I~ithOih~n tra ng Ifinthu ba troIen, kSca chua bi quah~n ho~c da qua h~n;ho~c

(e) Khoan ng quy dinh t~i diSm (d) CllaNg dum tieu chu~n chua thuh?i dugc trong thOigian tren 60 ngay kStu ngay co quy~t dinh thuhOi;ho~c

(t) N,gphai t~u h6i thea k~t Iu~nthanh tra nhun~ da qua thO\h~n thuhOithea ket Iu~nthanh tra tren 60 ngay rna van chua thu hOidugc;ho~c

(g) Ng Cllakhach hang Ia t6 chuctin d1,lngdugc NHNNVN c6ng b6d~t van tinh tr~ng kiem soat d~c bi~t, chi nhanh ngan hangnuacngoai bi phong toa v6n va tai san.

D6i vai cac khoan tra thay cam k~t ngo~i bang, T~p doan philn Io~ing d\fa tren s6 ngay qua h~n tinhtu ngay T~p doan th\fc hi~n nghla V1,lthea cam k~t:

• Nhom 3 - Ng duai tieu chuAn:n~u qua h~n dum 30 ngay;• Nhom 4 - Ng nghinga:n~u qua h~ tu 30 ngay d~nduai 90 ngay;• Nhom 5 - Ng co kha nang mfttv6n: n~u qua h~n 90 ngay trolen.

Truang hqp mQtkhach hang co nhiSu han rnQtkhoan ng vm T~p doanrna co bfttky khoan ng nao bichuyen sang nhom ng rlli ro cao han thl T~p doan bUQcphai phan Io~icac khoan ng con I~iCllakhachhang do van nhom ng rlli ro cao han tuang (rugvmmuc dQrlli roo

Khi T~p doan tham gia cho yay hqp v6n kh6ng phiii vai vai tro Ia ngan hang dfium6i, T~p doan th\fchi~n phan Io~icac khoan ng (bao g6mca khoan yay hqp v6n) clla khach hang do van nhom rui ro caohan gifra danh gia Cllangan hang dfium6i, cac ngan hang tharngia cho yay hqp v6n va danh gia CllaT~p doan.

',llu

~i:I~~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

·UO~.'

T~p doan cling thu tMp k~t qua philn Io~i ng d6i vm khach hang doTrung tam Thong tintin d1,lngthuQcNHNNVN ("CIC") cung dp t~i thOidiem phan Io~ing dS diSuchinh k~t qua1\f phan Io~i ng.Truang hqp ng va cam k~t ngo~i bang clla khach hang dugc phan Io~ivan nhOmng comuc dQrlli rothftp han nhorn ng thea danh sach do CIC cung dp, T~p doan di6u chinh k~t qua philn Io~i ng, camk~t ngo~i bang theo nhom ng dugc CIC cung cftp.

Theo Cong van s6 5482INHNN-TTGSNH ngay 30 tMng7 narn 2014 do NHNNVN ban hanh huangd~n th\fc hi~n Thong tu 02 va ThOngtu 09, T~p doan khong phiii su d1,lngk~t qua phan Io~ing do CICcung dp d6i vm cac khoan ng da dugc co' du I~i thai h~n tra ng va gifr nguyen nhom ng thea quydinh t~i ThOngtu 02 con trong h~n thea thai h~n da dugcC(J duo

19

Ngan hang Thuong maicaph§n Phuong DongS6 41 va 45 Le DuAn, Phuong B~n Nghe, Quin 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chfnh hop nhAt gifta men d{}choky sau thing k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

Miu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann theo Thong tus64912014fIT-NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thdng 12nam 2014cua Ngfin hang Nhanuac Vi?t Nam)

Gia tri khan tnr cua tai san bao dam diroc xac dinh thea cac quy dinh cua Thong tu 02,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACI.J th~ nhir sau:

• Tai san bao dam co gia tritir 50 tY VND tro' len d6i voi khoan no cua khach hang la ben co lienquan cua T~p doan va cac d6i nrong khac thea quy dinh tai Di~u 127 cua Luat cac t6 chirctin dungva tai san bao dam co gia tritir 200 tY VND phai duqc dinh gia bffi t6 chuc co chuc nang thAmdinh gia; va

• D6i vai cac truOng hgp khac cac truOng hgp neu tren, tai san bao dam duqc dinh gia thea quy dinhva quy trinh nQi bQ cua T~p doan.

Ty l~ khftu tru t6i da d6i vm cac tai san bao dam duqc xac dinh nhusau:

Lo,i tai san bao dam Ty I~ khiu trir t6i da

(a) Ti~n gui cua khach hang bing D6ng Vi~t Nam 100%

(b) Yang rni~ng, tru vang rni~ng quy dinh t~i di~m (i); ti~n gui cua khachhang bing ngo~i t~ 95%

(c) Tnii phi~u Chinh phu, congCI.J chuy~n nhu9'llg, giftyto' co gia do Nganh~ng phat Mnh; the ti~t ki~m, chung chi ti~n gui,kY phi~u, tin phi~u doto chuc tin dl.Jng,chi nMnh ngan hang nuac ngoill khac phat hanh:

• Co thai h~n con l~i dum 1 nam 95%

• Co thai h~n con l~i tu 1 nam d~n 5 nam 85%

• Co thai h~n con l~i tren 5 nam 80%

(d) ChUng khoan do cac t6 chuctin dl.Jngkhac phat hanh duqc niem y~t trenSC)' giao dich chUng khoan 70%

(e) ChUng khoan do doanh nghi~p khac pMt hanh duqc niem y~t trenSo'giao dich chung khoan 65%

(f) ChUng khoan chua duqc niem y~t trenSo' giao dich chUng khoan, giftyto' co gia, tru cac khoan quy dinh t~i di~m (c), do t6 chuctin dl.Jngcodangky niem y~t chUng khoan trenSo' giao dich chUng khoan phat hanh; 50%

Chung khoan chua duqc niem y~t trenSo' giao dich chung khoan, giftyto' co gia, tm cac khoan quy dinh t~i di~m (c), do t6 chuctin dl.Jngkhongco dangky niem y~t chung khoan trenSo' giao dich chUng khoan phathanh 30%

(g) Chung khoan chua duqc niem y~t trenSo' giao dich chung khoan, giftyto' co gia do doanh nghi~p co dangkY niem y~t chUng khoan trenSo'giao dich chung khoan phat hanh; 30%

ChUng khoan chua duqc niem y~t trenSo' giao dich chUng khoan, giftyto' co gia do doanh nghi~p khong co dangky niem y~t chUng khoan trenSo' giao dich chUng khoan pMt hanh 10%

(h) Bftt dQng san 50%

(i) Yang rni~ng khong co gia niem y~t, yang khac va cac lo~i till san baodam khac 30%

Tai san bao dam nao khong dap Ung dAydu cac di~u ki~n quy dinh t~i Khoan 3, Di~u 12 cua ThOng tu02 thi gia tri khftu tru cua tai san bao dam d6 phai xem nhu bing khong.

20

Ngan hang Thuong m\lizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli ph§n Phuong DongS8 41 va 45Le Du§n, Phuirng Btln Nghe, Qu~n 1Thanh ph8 H6 Chi Minh, Vi~t NamThuytlt minh bao cao tai chinh hQ1>nh§t gifra mendQ choky sau thang ktlt tlnic ngay 30 thang 6 nam 2018(titlp theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea Thong tus64912014nT-NHNN

ngay 31 thdng 12 ruim 2014cua Ngiin hang Nhanuac Vi¢t Nam)

3.7.3 DI!'phbng rid ro tin dung chung

Theo Thong ur 02, mot khoan du phong rui ro tin dung cling duoc trich l~p voi rmrc bang 0,75%dmgs6 du no g6c tai ngay lam viec cU6icung cua m6i quy (rieng Quy 4, du phong chungdiroc l~p voi mirebang 0,75% t6ng s6 dir no g6c tai ngay lam viec cu6i cung cua thang 11) cua cac khoan no tnr cackhoan ti~n gui va cho yay cac t6 chuc tin d\mg khac va cac khoan ng dugc pMn lo~i van Nh6m ng c6kha nang mAt v6n. T~i ngay 30 thang 6 nam 2018, T~p doan tinh dl,fphOng rui ro tin d\mg C\l th~ dl,l'atren cac s6 du neu tren t~i ngay 31 thang 3 nam 2018(31112/2017: dl,fatren cac s6 du neu tren t~i ngay30 thang 11 nam 2017).

3.7.4 XiI'lj n{J' xau

Theo Thong tu 02 va Thong tu 09 cac khoim ng se dugc xu 19 b~ng ngu6n dl,fphong Iili ro sau khidugc pMn 10~i van Nhom 5 ho~c khi khach hang vay bi pha san ho~c giai th~ (d6i v6i tcuOng hgpkhach hang yay la t6 chuc, doanh nghi~p), ho~c khi khach hang yay chSt ho~c mAttfch (d6i v6i tcuOnghgp khach hang yay la ca nMn).

Cac khoanng da dugc xu ly Iili ro b~ng ngu6n dl,l'phong dugc ghi nh~n van tai khoan ngo~i bang phuhgp d~ thea d6i va thu ng. S6 ti~n thu h6i dugc tir ng dli xu ly ruiro, k~ ca s6 ti~n thu h6i dugctu vi~cxu ly tai san bao dam, dugc ghi nMn van bao cao kSt qua ho~t dQng kinh doanh hgp nhAtkhi thu dugc.

3.7.5 DI!'phong d6i vOicac camkit ngolJibang

Theo ThOng tu 02 va Thong tu 09, vi~c phan lo~i ng cac khoan cam kSt tin d\lng ngo~i bang dugc thl,fchi~n chi nhim m\lc dfch quan 19, giam sat chAtlugng ho~t dQng cAp tin d\lng. Khong dn trich l~p dl,fphong cho cac khoan cam kSt tin d\lng ngo~i bang, tm khi T~p doan dugc yeu du phai thl,fchi~n nghiaV\ltra thay thea hgp d6ng bao lanh, trong tcuOng hgp d6, khoantra thay dugc phan lo~i va trich l~p dl,fphong theo chinh sach kS toan dugc trlnh bay t~i ThuySt rninh 3.7.1 va Thuyst rninh 3.7.2.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

3.8 ChUng kho3n kinh doanh

/~~, ,/ -.

tI~

-?I~

:~\1..:'1;:',

'~

Phan logi

Chung khoan kinh doanh la nhOng chung khoan ng ho~c chUng khoan v6n dugc mua chu ySu cho m\lcdich ban l~i trong thm gian khong qua mQt nam nh~m thu 19i ng~n h~n.

Chi nh4n

T~p doan ghi nMn chUng khoan kinh doanh van ngay T~p doantra thanh mQtben d6i tac cua hgp d6ngmua cac chung khoan nay (kS toan thea ngay giao dich).

Do luang

Chung khoan kinh doanh la trai phiSu doanh nghi~p chua niem ySt dugc ghi nh~n theo giag?C tm didl,fphong Iili ro tin d\lng. Vi~c phan lo~i ng va trich l~p dl,l'phOng rui ro tin d\lng cua trai phieu doanhnghi~p chua niem ySt dugc thl,l'chi~n thea quy dinh cua Thongtu 02 va Thong tu 09 nhu dugc trlnhbay trong ThuySt rninh 3.7.

Cac chUng khoan kinh doanh khac dugc ghi nh~n thea gia g6c tm didl,fphong giam gia. Dl,l'phonggiam gia dugc trich l~p khi gia thi tcuOng thAp hon gia dang ghitren s6 sach kS toano

21

Ngan hang Thuong mai C6 ph§n Phuong Dongs6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'PnhAt giii'a nien dQchoky sau thang k~t thtic ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban Minh thea ThOngtus6 49/2014fIT-NHNN

ngay 31 thdng 12ndm 2014cua Ngdn hang Nha nuoc Vi¢tNam)

D6i voi cac loai chimg khoan v6n kinh doanh dil niern ySt, gia thi tnrong la gia d6ng cira taizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASo' Giaodich Chung khoan Thanh ph6 H6 Chi Minh hoacSo' Giao dich Chung khoan Ha NQi tai ngay kch thiiczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIcy kS toan,

D6i voi cac loai chimg khoan v6n kinh doanh chua niem y~t nhtrng dil dangky giao dich tren thi tnronggiao dich chirng khoan cua cac cong ty dai cluing chua niern y~t ("san UPCOM"), gia thj truemg la giad6ng cua cua san UPCOM t~i ngay k~t thucIcy kS toan.

D6i v6i cac lo~i chung khoan v6n kinh doanh chua niem y~t va chua dang ky giao djch tren sanUPCOM nhung duQ'c tl! do mua ban tren thj truemg OTC, gia thj truemg la gia blnh quan cua cac giagiao djch t~i ngay kSt thucIcy kS toan duQ'Ccung cAp bai ba cong ty chUng khoan c6 v6n dieu l~ tren300 tY d6ng.

D6i v6i cac lo~i chUng khoan nQ'kinh doanh dil niem y~t, gia thj truemg duQ'c xac djnh dl!a tren ty suAtsinh lqi duQ'cniem y~t trenSo' Giao djch ChUng khoan Ha NQi t~i ngay k~t thucIcy k~ toan.

Trong trm'mg hQ'Pkhong thS xac dinh duQ'cgia thj truemg cua chUng khoan, cac chung khoan nay duQ'ch~ch toan thea gia g6c.

Thu nh~p tu lili cua chung khoan nQ'kinh doanh sau ngay mua duQ'c ghi nh~n vao bao cao k~t qua ho~tdQng kinh doanh hQ'PnhAtkhi nh~n duQ'c(CO' So'thl!c thu). Khoan tien lili d6n tfeh tru6c khi T~p doanmua chung khoan nQ'kinh doanh se duQ'c ghi giam gia g6c khi nh~n duQ'c.

DI! phong rui ro tin dt,mg cua chung khoan kinh doanh la trai phiSu doanh nghi~p chua niem YStva dl!phong giam gia chung khoan kinh doanh khac duQ'Cde c~pa tren se duQ'choan nh~p khi gia tri c6 thSthu h6i cua chUng khoan tangtra l~i sau khi khoan dl! phong duQ'c ghi nh~n. Khoan dl,l'phong chiduQ'c hoan nMp trong ph~m vi sao cho gia trj ghi s6 cua cac khoanchUng khoan kinh doanh kh6ngvuqt qua gia trj ghi s6 cua cac khoan chUng khoan nay khi gia djnh kh6ng c6 khoan dl! phong naoduQ'c ghi nh~n.

ChdmdUt ghi nh4n

ChUng khoan kinh doanh duQ'c dirng ghi nh~n khi cac quyen nMn cac lu6ng tien tu cac chUng khoannay dil chAm dill ho~c T~p doan dil chuySn ph~nIan rui ro va lqi feh cua vi~cSo'hfru cac chUng khoannay.

I"I~

'i~'{

-.l\tJ ;zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

3.9 ChUng kho3D diu to'

Chung khoan d~utu bao g6m chUng khoan d~utu s~n sang dS ban va chung khoan d~utu gifr d€nngay dao h~n. T~p doan phan lo~i chUng khoan d~u tu t~i thi'ri di~m mua la chUng khoan d~utu s~nsang d~ ban ho(lc chung khoan d~u tu n~m gifr dSn ngay dao h~n. Theo C6ng van s626011NHNN-TCKT do NHNNVN ban hanh ngay 14 tMng 4 nam 2009, d6i v6i khoan ml)c chUng khoan d~utu,T~p doan duQ'cphep pharr lo~i l~i t6i da mQt l~n sau khi phan lo~i l~n dh t~i thi'ri diSm mua.

3.9.1 ChUng khoan ilau ttf sa.nsimg iii ban

Phiin lO(,1i

ChUng khoan dl1utu s~n sang dS ban la chUng khoan nQ'ho~c chung khoan v6n duQ'cmua va n~m gifrtrong thi'ri h~n kh6ng Andjnh tru6c va c6 thS duQ'c ban ra vao b&tcu thOi di~m nao.

22

Ngan hang Thuong mai Cc3ph~n Phuong DongS6 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Dn§n, Phuong B~n Nghe, Qn~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'pnh§t gifra meneli} choky san thang k~t thtic ngay 30 thang 6 nam 2018(ti~p theo)

Man B05aJTCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Banhanh.thea Thong tus649/2014/TT-NHNN

nga» 31 thdng 12ndm 2014cua Ngiin hangNha nuac Vi?t Nam)

Chi nhdn

T~p doan ghi nhan chirng khoan dAutu s~n sang d~ ban vao ngay T~p doantro thanh mot ben dbi taccua cac di~ukhoan hop d6ng dbi voi cac clnrng khoan nay (k~ toan thea ngay giao dich),

Do luang

Chung khoan no dAunr s~n sang d~ban la trai phieu doanh nghiepchua niem y~t duoc ghi nhan theagia gbc tnr di dir phong nii ro tin dung. Vi~c phan loai ng va trich l~p dlJphong rui ro tin dVngcua tniiphi~u doanh nghi~p chua niem y~t dugc thlJchi~n theo quy dinhcua ThOngtu 02 va ThOngtu 09 nhudugc tdnh bay trong Thuy~t rninh 3.7.

Chung khoan dAutu s~n sang d~ ban khac dugc ghi nh~n thea gia gbc bao g6m gia mua cQngcac chiphi lien quan trlJcti~p nhu chi phi moi giai, giao dich, cung dp thOngtin, phi ngan hang (n~uco). Saudo, cac chung khoan nay dugc ghi nMn thea gia tri thfrphon gifra gia dang ghi nh~n tren s6 sach vagia thi truemg vai sb 16giam gia dugc ghi nMn vao bao cao k~t quaho~t dQngkinh doanh hgp nhfrt.

Gia thi truemg cua chUng khoan vbn s~n sang d~ ban da niem y~t lagia dong cua t~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASo' Giao dichChUngkhoan Thanh phb H6 Chi Minh vaSo' Giao dich ChUngkhoan Ha NQit~i ngay k~t thucIcY k~toan.

Gia thi truemg cua chUngkhoan vbn s~n sang d~ ban chua niem y~tnhung dugc dang ky giao dichtren thi truemg giao dich chung khoan cua cac cong ty d~i chungchua niem y~t ("san UPCOM") lagia dong cua cua san UPCOM t~i ngay k~t thUcIcY k~ toan.

Ubi vOicac lo~i chUngkhoan vbn sftnsang d~ ban chua niem y~t va chua dang ky giao dich tren sanUPCOM nhung dugc tlJ do mua ban tren thi truemg OTC, gia thi truemg la gia blnh quan cua cac giagiao dich t~i ngay k~t thucIcY k~ toan dugc cung dp bai ba cong ty chUngkhoan co vbn di~u l~ tren300 ty d6ng.

Trong truemghgp khong th~ xac dinh dugc gia thi truemgcua chUngkhoan, cac chUngkhoan nay dugch~ch toan thea gia gbc.

Gia tri phVtrQiva gia tri chi~t khfruphat sinhtil vi~c mua cac chUngkhoan ng dAutu s~n sang d~ bandugc pMn b6 vao bao cao k~t qua ho~t dQngkinh doanh hgp nhfrtthea phuong phap duemgth~ng tinhtil ngay mua chUng khoan d~n ngay dao h~n cua cac chung khoan do, truemg hgp chung khoan dodugc ban truac ngay dao h~n thl gia tri phv trQiva gia tri chi~tkhfruchua pMn b6 dugc ghi nMn toanbQvao bao cao k~t qua ho~t dQngkinh doanh hgp nhfrtt~i ngay ban.

Thu nh~p Hiisau khi mua cua chUngkhoan ng s~n sang d~ ban dugc ghi nh~n trong bao cao k~t quaho~t dQngkinh doanh hgp nhfrttren coSo'd6n tich. Khoan ti~n lai d6n tich truac khi T~p doan mua sedugc ghi giam giagbc khi nh~n dugc.

DlJ phong rui ro tin d"mg cua chung khoan dAutu s~n sang d~ ban la trai phi~u doanh nghi~p chuaniem y~t va dlJ phong giam gia chung khoan dAutu s~n sang d~ bankhac dugc d~ c~pa tren se dugchoan nh~p khi gia tri co th~ thu h6i cua chUngkhoan tang len saukhi l~p dV'phong. Khoan dlJphOngchi dugc hoan nh~p d~n muc tbi da b~ng gia tri ghi s6 cua cac chUngkhoan nay khi gia dinh kh6ng cokhoan dlJ phong nao da dugc ghi nMn.

ChdmdUt ghi nhgn

Chung khoan dAutu s~n sang d~ ban dugc chfrmdlrt ghi nMn khi cac quy~n lqi nh~ncac lu6ng ti~ntilcac chUngkhoan nay da chfrmdlrt ho~cT~p doan da chuy~nphAn160rui ro va lqi ich gin li~n vai vi~cSo'hfrucac chUngkhoan nay.

23

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong DongS6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnhilt giframend{ichoky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus64912014/TT-NHNN

ngay 31 thong 12niim 2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuoc Vi¢t Nam)

3.9.2 Trdiphiiu i19cbift do Cting ty TNHH Mpt thilnh vien QuanIy Tai sancua cdc Ta chsectin

dung Vift Nam ("VAMC") ph at hanh.

T~p doan k~ toan nghiep vu mua ban no bang trai phieu d~c biet theo cac hirong d~n trong Cong van8499 va Cong van 925.

Phdn loai

Trai phieu d~c biet do VAMC phat hanh la giftyta c6 gia c6 thai han do VAMC phat hanh d@mua ngxftu cua T~p doan va dugc phan lo~i la ch(mg khoan ng do cac t6 ch(rc kinh t~ phat hanh dugc giG'd~nngay dao h~n.

Ghi nhcJn

Trai phi~u d~c bi~t dugc ghi nMn theo m~nh gia vao ngay giao dich va sau d6 dugc phan anh theom~nh gia tru dlJ phong rui roo

Do luang

Cho m6i khoan ng xftu dugc ban cho VAMC T~p doan nh~n dugctuang (rng mQt trai phi~u d~c bi~tdo VAMC phat hanh. M~nh gia trai phi~u d~c bi~t tuang (rng v6i.gia tri ghi s6 du ng g6c cua khoanng xftu sau khi khftu tru s6 ti~n dlJ phong c\l th@dii trich l~pchua su d\lng cho khoan ng xftu d6.

Khi hoan thanh thu t\lC mua ban ng xftu, T~p doan ghi giam gia tri ghi s6 cua khoan ng xftu, su d\lngdlJ phOng C\l th@dii trfch l~p chua su d\lng va tftt toan tai khoan ngo~i bang theo d6i liii chua thu dugccua khoan ng xfru d6. D6ng thai, T~p doan ghi nMn trai phi~u d~cbi~t do VAMC phat hanh vao taikhoan ch(mg khoan ng do cac t6 ch(rc kinh t~ trongnuac phat hanh dugc giG'd~n ngay dao h~n.

D6i v6i. cac trai phi~u d~c bi~t do VAMC phat hanh, dlJ phong C\lth~ dugc tfnh va trfch l~p theo hu6ngd~n cua Thongtu s6 19/2013fIT-NHNN do NHNNVN ban hanh ngay 6 thang 9 nam 2013 quy dinhv~ vi~c mua, ban va xu ly ng xftu cua VAMC ("Thongtu 19") va Thong tu s6 14120151TT-NHNN doNHNNVN ban hanh ngay 28 thang 8 nam 2014, ThOngtu s6 08/2016ITT-NHNN do NHNNVN banhanh ngay 16 thang 6 nam 2016 va Thongtu s6 09/2017fIT-NHNN do NHNNVN ban hanh ngay 14thang 8 nam 20 17 v~ vi~c sua d6i, b6 sung mQt s6 di~u cua Thongtu 19. Theo d6, dlJ phOng C\lth@t6ithi@uphai trich l~p m6i nam trongkY h~n cua trai phi~u d~c bi~t la khoan chenh l~ch duang giG'a20%m~nh gia cua tnii phi~u d~c bi~t tru s6 ti~n thu h6i ng cua khoanng xfru c6 lien quan trongkYo Hangnam, trong thai h~n 5 ngay lam vi~c li~n k~ tmac ngaytuang (rng vai ngay trai phi~u d~c bi~t d~n h~n,T~p doan trich l~p mQt IAns6 dlJ phong C\l th@n6i tren.DIJ phong rui ro cho trai phi~u d~c bi~t dugcghi nh~n vao bao cao k~t qua ho~t dQng kinh doanh hgp nhk

T~p doan khong phai thlJc hi~n trich l~p dlJ phong chung d6i v6i. cac trai phi~u d~c bi~t nay.

3.10 HQPdang mua l~i va ban l~i chUngkhoan

Nhfrng ch(mg khoan dugc ban d6ng thai dugc cam k~t se mua l~i vao mQt thai di@mnhftt dinh trongtuang lai v~n dugc ghi nh~n tren bimg can d6i k~ toan hgp nhk Khoan ti~n nh~n dugc theo thoa thu~nay dugc ghi nMn nhu mQt khoan ng phai tra tren bang can d6i kS toan hgp nhAt va phAn chenh l~chgiG'a gia ban va gia cam kSt se mua l~i dugc phan b6 theo phuong phap duang th~ng vao bao cao kStqua ho~t dQng kinh doanh hgp nhfrt trong su6t thai gian hi~u IlJc cua hgp d6ng.

24

Ngan hang Thuong mai Cil phAn Phuong DongS8 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Phuong B~n Nghe, Quan 1Thanh ph8 H8 Chi Minh, Vi~t Nam .Thuyet minh bao caotai chinh hQ"Pnhilt giii"anienilQ choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05a!fCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhanh thea ThOngt!lsi 4912014fTT-NHNN

ngay 31 thdng12ndm 2014cua Ngan hang Nha nuac viet Nam)

Nhimg chirng khoan duoc mua d6ng thaidiroc cam kSt se ban lai vao mQtthai di~m nhAtdinh trongnrong lai khongdiroc ghi nhan tren bang can d6i kS toan hop nhAt. Khoan tien thanh toan thea thoathuan nayducc ghi nhan nhu mQtkhoan cho vay tren bang can d6i kS toan hop nhAtva phan chenhlech giira gia mua va gia cam kSt se ban lai duoc phan b6 theaphirong phap duemgthing vao bao caokSt qua ho~t dQngkinh doanh hgp nhAttrong su6t thai gian hi~uh,rcclla hgp d6ng.

3.11 Diu to' dai h~n khac

DAutu dill h~ khac la cac khmin gop v6n dillh~ vao cac cong ty khac rnaT~p doan khong n~mquySnkiSm soat ho~c co imhhu6ng dang k~. Cac khoan dAutu dill h~ naydugc ghi nh~nban dAutheo giag6c t~i thai di~m dAutu. Sau ghi nMn ban dAu,cac khoan dAutu nay dugc xac dinh theo gia g6c trirdi dlJphong giam gia khoan dAutu.

DIJphong giam gia dAutu dai h~n dugc l~p trong truemghgp don vi nMn dAutu phat sinh16, ngo~itrir truemghgp16 dugc dlJbaotruac trong kSho~ch kinh doanh Cllacac don vitruac khi dAutu. TheoThong tu s6 228/2009/TT-BTC do BQTai chinh ban hanh ngay 7 thang 12nam 2009 ("Thong tu 228")va Thong tu s6 89/2013/TT-BTCdo BQTai chinh ban hanh ngay 28 thang 6 nam 2013, dl,fphong giamgia dugc tinh b~ng t6ng v6n gop thlJctS clla cac ben t~i don vi dugc dAutu trir (-) v6n chllsa huu thlJcco nhan (x) v&ity l~sa hfruthlJCtSclla T~p doan t~i don vi do. DIJphong dugc hoan nh~pkhi cac giatri co th~ thu h6i clla cac khoan d~u tu do tang tra l~i sau khi l~pdlJphong. Khoan dlJphong chi dugchoan nh~p trong ph~m vi sao cho gia tri ghi s6 clla cac khoan d~utu kh6ng vugt qua gia tri ghi s6 Cllacac khoan d~u tu nay khi gia dinh khong co khoan dl,fphong nao da dugc ghi nMn.

3.12 Tai sanCo khac

3.12.1 Chi phixay dlplg CO' him dil dang

Chi phi xay dlJOgCO" banda dang phan anh cac khoan chi phi xay dlJOgva nang cApph~n mSmmay vitfnh chua dugc hoan thanh. Khong tinh khAuhao cho chi phi xay dlJOgCO" banda dang trong qua trlnhxay dlJOgva nang cAp.

3.12.2 Tili san gan n(J'

Tai san gan ng da chuy~n quySnsa huu dang cha xu1.9 la nhfrng tai san gan ng da chuy~n quySnsahfrucho T~p doan.

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3.12.3 Caetai san Cokhdc

Cac tai san Co khac, ngoai cac khoan phai thutir hoat dQng tin dung, duoc phan anh thea gia g6c tnrdi du phong rui ro cho cac tai san Co nQi bang.

Cac tai san Co khac duoc xem xet trich l~p du phong rui ro cho cactai san Co nQi bang thea tu6i noqua han cua khoan no hoac thea du kien t6n th~t co th@xay ra trong tnrong h9'P khoan no chua dSnh~n thanh toan nhung t6 chuc kinh tS lam vao tlnh tr~ng pM san ho~c dang lam tM tl,lCgiai th@;nguenn9' m~t tich, bO tr6n, dang bi cacca quan phap lu~t truy t6, xet xir ho~c dang thi hanh an ho~c da chSt.Chi phi dlJ phong phat sinh du9'c h~ch toan vao chi phi ho~t dQng trong kYo

D6i v6i. cac tai san Co qua h~n thanh toan, T~p doan ap dl,lng muc trich l~p d\I phOng theo then gianqua h~n thea hu6ng d~n cua Thong tu 228, Cl,lth@nhu sau:

TInb tr~ng qua b~n

Tir 6 tMng dSn duai 1 namTu 1 nam dSn duai 2 namTir 2 nam dSn duai 3 namTir 3 nam tnJ len

Tyl~d" pbongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

30%

50%

70%

100%

D\I phong rui ro cho cac tai sim Co khac du9'c trich l~p eho eac t6n th~t co th~ xayra cho cae khoan n9'chua dSn h~n thanh toan du9'C xac dinh bOi T~p doan sau khi xem xet dSn kha nang thu h6i cua cackhoan n9' nay.

3.13 Taisancadjnbhiiu hloh

3.13.1 Nguyen gia

Tai san c6 dinh hfru hlnh du9'c th~ hi~n thea nguyen gia tm di gia tri hao mon luy kS. Nguyen gia taisim c6 dinh huu hlnh bao g6m gia mua, thuS nh~p kh&u, cae lo~i thuS mua hang kh6ng hoan l~i va chiphi lien quan trlJc tiSp d@dua tai san dSn vi tri va tr~ng thai ho~t dQng cho ml,lc dich su dl,lng da d\IkiSn. Cac chi phi ph<it sinh sau khi tai san c6 dinh hfru hlnh dadua vao ho~t dQng nhu chi phi suachua, bao duang va d;;titu du9'c ghi nh~n vao bao cao kSt qua ho~t dQng kinh doanh hqp nh~t trong kyrna chi phi pMt sinh. Trong cac truemg hqp co th@chUng rninh mQt cach r6 rang dmg cac khoan chiphi nay lam tang 19'i ich kinh tS trong tuong lai dlJ tinh thu du9'c tir vi~c su dl,lng tai san c6 dinh hfruhlnh vugt tren muc ho;;ttdQng tieu chu&n thea nhu danh gia bandiu, thl cac chi phi nay du9'c v6n hoanhu mQt khoan nguyen gia tang them cua tai san c6 dinh hfru hlnh.

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3.13.2 Khau hao

Kh~u hao du9'c tinh theo phuong phap duemg th~ng dlJa tren then gian hfru dl,lllguac tinh cua tai sanc6 dinh hfru hlnh. Then gian hfru dl,lnguac tinh nhu sau:

• Nha cua, v~t kiSn truc 5 - 35 nam

• May moc thiSt bi 3 - 10 nam

• Phuong ti~n v~n tai 3 - 10 nam

• Tai san c6 dinh khac 3 - 8 nam

26

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phAn Phuong DongS6 41 va 45r.sDu§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vift NamThuy~t minh bao cao tili chinh hCJPnhat giu'a men de}choky sau thang k~t thric ngay 30 thang 6 nam 2018(ti~p theo)

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3.14 Tal sanc8 djnh vi) hlnh

3.14.1 Quy€n sirdl;lngttatQuyen str dung dAt bao g6m quyen st'rdung dAtnhan chuyennhirong hop phap.

Quyen st'rdung dAt c6 thoi handuoc thS hien thea nguyen gia tnr di gia tri hao monIiiy kS. Nguyengia ban dAucua quyen Slrdung dAtc6 thoi han bao g6m gia mua va cac chi phi phat sinh lien quantoiviec c6 duoc quyen st'r dung dftt. KhAu hao duQ'c tinh thea phuong phap dUOng thllng trong vong tt'r12 dSn 50 nam.

Quy~n st'rdl,mg dAt va thCYih~n duQ'Cphiln anh theo nguyen gia va khang duQ'ckhAu hao. Nguyen giaban dAucua quy~n st'rdl,mg dAt va thCYih~n bao g6m gia thanh toan va cac chi phi phat sinh lien quant6i vi~c c6 duQ'cquy~n st'rdl,mg dck

3.14.2zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPhan m€m may vitfnh

Gia mua phAn m~m may vi tinh m6i, rna phAn m~m may vi tinh nay khang phili la m9t b9 pMn g~nkSt v6i phAnct'rng c6 lien quan thl duQ'c v6n h6a va duQ'c h~chtoan nhu m9t tai sim c6 dinh va hlnh.PhAn m~m may vi tinh duQ'cphiln b6 thea phuong phap dUOng thllng trong vong tt'r 3 dSn 10 nam.

3.15 D\I'phong

M9t khoim d\1phong duQ'cghi nh~n nSu, do kSt qua cua m9t S\1ki~n trong qua khu, T~p doan c6 nghTaV1,lphap 19 hi~n t~i ho~c lien d6i c6 thSuac tinh m9t cach dang tin c~y, va ch~c ch~n se lam giam sutcac lqi feh kinh tS trong tuong lai dS thanh toan cac khoan nQ'phili tra do nghTaV1,ld6. Khoan d\1phongduQ'cxac dinh b~ng cach chi~t khAu dong ti~n d\1ki~n phai tratrong tuang lai v6itY l~ chiSt khAu truacthuS phan anh danh gia cua thi trm:rng(y thai diSm hi~n t~i v~ gia tri thai gian cua ti~n va rui ro C1,lthScua khoan nQ'd6.

3.17 Ti~n gUicua khach hang

Ti~n gui cua khach hang duQ'cphan anh theo gia g6c.

3.16 Ti~n gUiva vay cac tfi chuc tin d1}ngkhac

Ti~n gt'ri va vay cac t6 chuc tin d1,lngkhac duQ'cphiln anh thea gia g6c.

3.18 Phat hanh giiytit co gia

GiAy to' c6 gia da phat haoh duQ'c ghi nh~n theo gia g6c. Gia g6c cua giAyto' c6 gia da ph<ithanh baog6m s6 ti~n thu duQ'c tir vi~c phat hanh trir di cac chi phi tr\1c tiSp c6 lien quan dSn vi~c phat hanh.

3.19 Phai tra khac

Cac khoan phai tra khac duQ'cphiln anh thea gia g6c.

27

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong Dongs6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H8 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'PnhAt gifra nientil} choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~ptheo)

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ngay 31 thdng 12niim 2014cua Ngtin hang Nha nuoc Vi¢t Nam)

3.20 n" phong trQ'dp thOi vi~c vabaohi~m thit nghiep

Theo BQ luat Lao dQng Vi~t Nam, khi nguoi lao d(>ng lam viec ehoT~p doan tir 12 thang tro len("nguai lao dQng du diSu kien") tv nguyen cham dirt hop d6ng lao dong cua minh thea dung quy dinhcua phap luat thi ben su dung lao d9ng phai thanhtoan tiSn tro cApthai viec eho nhan vien do tinh diratren s6 nam lam vi~e va mue luang t~i thai di~m thai vi~e eua nhful vien do. DV phong trQ'dp thaivi~e dUQ'el~p trenca sa s6 nam nhful vien lam vi~e eho T~p doan va mue luang blnh qufmeua hQtrong vong sau thang tmae ngay kSt thUeIcY kS toan. Cho mve dfch xae djnh s6 nam lam vi~e euanMn vien, thai gian nhan vien dii tham gia bao hi~m thAt nghi~ptheo quy djnh eua phap lu~t va thaigian lam vi~e dii dUQ'eT~p doan chi tra trQ'cApthai vi~e dUQ'elo~i tm.

Ngay 24 thang 10 nam 2012, BQTa.i Chfnh ban hanh ThOng tu s6180/2012/TT-BTC ("Thong tu 180")huang d~n xu19 tai ehinh vS chi trQ'dp mAt vi~e lam eho nguai lao d(>ngt~i doanh nghi~p. Thang tunay quy djnh ring khi l~p bao eao tai ehinh nam 2012, nSu ngu6n quy dV phong trQ'cAp mAt vi~e lameua doanh nghi~p con s6 du, doanh nghi~p phai h~eh tm1ntang thu nMp khae nam 2012 va khang dUQ'eehuy~n s6 du quy sang nam sauSlr dVng. Theo do, T~p doan dii hoan nMp s6 du dV phOng trQ'dpthai vi~e. Vi~e thay d6i ehinh saeh kS toan nay dUQ'eap dvng phi h6i t6 tu nam 2012.

Theo Lu~t Bao hi~m Xii hQi, k~ tu ngay 1 thang 1 nam 2009, T~p doan va cae nhful vien phai dong vaoquy bao hi~m thAt nghi~p do Bao hi~m Xii h9i Vi~t Nam quan19. Bao hi~m thAt nghi~p do T~p doandong eho thai gian lam vi~c cua nhan vien duQ'c ghi nMn vao chi phi trong bao cao kSt qua ho~t d(>ngkinh doanh hQ'pnhAt khi phat sinh.

3.21 Van

3.21.1 Vani/iJu IfC6 phiSu ph6 thong duQ'c ghi nh~n thea m~nh gia. Cac chi phi phat sinh lien quan trvc tiSp d6n vi~cphat hanh c6 phiSu ph6 thong dUQ'eghi nh~n nhu m(>tkhoan giamtru vao v6n ehusa hfiu.

3.21.2 Th~ngduvanc6phOn

Khi nMn duQ'c tiSn mua c6 phiSu tu cac c6 dong, chenh l~ch giua gia phat hanh va m~nh gia c6 phi6uduQ'c ghi nMn vao tai khoan thi;tngdu v6n c6 ph~n trong v6n cMSo' huu.

3.21.3 C6phi€u quy

Khi Ngan hang mua l~i e6 phiSu dii phat h~mh cua chinh Ngan hang("c6 phiSu quy"), t6ng s6 tiSnthanh toan, bao g6m cac chi phi lien quan tf\)'CtiSp dSn vi~c mua l~i c6 phiSu quy, se ghi giam vao v6nchu sa huu. Cac c6 phiSu nay duQ'c phan lo~i la c6 phiSu quy va duQ'c trinh bay la m9t khoan giamtru t6ng v6n chusa huu.

Khi cac c6 phiSu quy nay duQ'c tai phat hanh sau do, s6 tiSn nMn duQ'c se dUQ'eghi nMn la khoan tangv6n ehusa huu va chenh l~ch giua gia tai phat hanh va gia ghi s6 cua c6 phiSu quy duQ'c ghi nh~n vaotai khoan th~ng du v6n e6 phAn.

28

Ngan hang Thuong mai C8 phan Phuong DongSa 41 va 45Le DuAn, Phuong BSn Nghe, Qu~n 1Thanh pha H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'PnhAt gifra nien dt}choky sau thang kSt thUcngay30 thang 6 nam 2018(ti@ptheo)

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ngay 31 thdng 12niim 2014cua Ngtin hang Nha nutrc Vi¢t Nam)

3.22 Cacquy

3.22.1 Cae quj d,!, trii' biit bu{k

Theo Nghi dinh s693/2017 /ND-CP ngay 7 thang 8 nam 2017 do Chfnh phu ban hanh vS ch~ dQ taichinh ap dung d6i voi cac t6 chirc tin dung, chi nhanh ngan hangmroc ngoai, Ngan hang phai trfch l~pcac quy nhu sau tnroc khi phan phoi loi nhuan:

Phan b6 hang nam s6 du t6i da

Quy d\f trfr b6 sung v6n diSu l~Quy d\f phong tai chinh

5zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA% loi nhuan sau thue 100% v6n diSu l~10% IO'inhu~n sau thuS Khong h~n ch~

Quy d\f phong tai chinh dung dS bu dip phAn con l~i cua nhfrng t6n th&t, thi~t h~i vS tai san xay ratrong qua trlnh kinh doanh sau khi dii duO'c bu dip b~ng tiSn b6i thuOng cua cac t6 chuc, ca nhan gayra t6n th&t, cua t6 chuc bao hiSm va su dl,lng d\f phong trich l~p trong chi phi; su dl,lng cho cac ml,lcdich khac thea quy dinh cua phap lu~t. Cac quy d\f trfr bit bUQckhong duO'c phep phan ph6i va duO'cghi nh~n nhu la mQt phAn cua v6n chusa hfru.

Ngan hang chi trich l~p quy d\f trfr b6 sung v6n diSu l~ va quy d\f phong tai chfnh van cu6ileY kS toannam.

3.22.2 Quj khen thU"Ungva phue 1(1i

Quy khen thuang va phUc lQi khong do phap lu~t quy dinh va duO'cphep phan ph6i hSt, chu ySu duO'cdung dS chi trii cho can bQ, cong nhan vien cua T~p doan. Quy khen thuang va phuc lQi duO'c trich l~ptu IO'inhu~n sau thuS thea quySt dinh cua D~i hQi d6ng C6 dong va duO'c ghi nMn trong nO'phiii tracua T~p doan. Ty l~ trich l~p do D~i hQi d6ng C6 dong quySt dinh.

3.22.3 Cae quj khae

Cac quy khac duO'c trich l~ptu lQi nhu~n sau thuS cua Ngan hang thea quySt dinh cua D~i hQi d6ng C6dong. Cac quy nay khong do phap lu~t quy djnh, duO'c phep phan ph6i hSt va duO'c ghi nMn nhu lamQt phAn cua v6n chusahfru.

3.23 Cae ehitieu ngo~ibang

3.23.1 Caecamkit va n(J'ti;m an

T~i tung thai diSm, T~p doan co cac cam k~t clip tin dl,lng chuath\fc hi~n. Cac cam k~t naya dumd~ng cac khoan cho vay va th&uchi dii duO'cphe duy~t. T~p doancGng cung clip cac bao lanh tai chinhva thu tin dl,lng dS bao liinh vi~c th\fc hi~n hgp d6ng cua khach hang d6i vm ben thu ba. Cam kSt vacac khoan nO'tiSm tang co thS dao h~n tmac khi giai ngan mQt phAn ho:rtctoan bQ cac khoan dii camkSt. Do do cac khoan nay khong thS hi~n mQt cam kSt vS dong tiSn chic chin trong tuang lai.

3.23.2 Tai saniiy thae quan If giii' h9

Cac tai san gifr cho ml,lcdfch uy thac quan ly gifr hQ khong duO'c xem la tai san cua T~p doan va vi th~khong duO'c bao g6m trong bang can d6i kS toan hgp nh&tcua T~p doan.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

29

Ngan hang Thuong mai C6 ph§n Phuong DongS6 41 va 45 Le Duan, Phuong B~n Nght\ Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'PnhAt giu'a mendQchoky sau thang k~t tluic ngay 30 thangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6 nam 2018(ti~p theo)

M§u B05a!fCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hiinh thea Thong tus649!2014fIT-NHNN

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3.24 Thu oh,p Iai

Trutrc nga» 26 thdng 3 ndm 2018

T~p doan ghi nhan thu nhap lai tren co sa d6n tich, ngoai tnr ti~n liii tir cac khoan nodiroc phan loaitir Nh6m 2 d~n Nh6m 5 (nhir duoc trinh bay tai Thuyet rninh 3.7)duoc ghi nhan khi T~p doan thirc slJthu duoc. Khi mot khoan no duoc phan loaitir Nh6m 2 d~n Nh6m 5 (nhu duoc trinh bay tai Thuy~trninh 3.7) thi s6liii du thu cua khoannq nay duqc xu~t toan va duqc ghi nh~n ngo~i bang. Thu nMpliii cua cac khoan nq nay duqc ghi nh~n vao bao cao k~t qua ho~t dong kinh doanh hqp nh~t khi thuduqc.

Tic ngay 26 thang 3 nam 2018

Thu nh~p liii duqc ghi nh~n trong bao cao k~t qua ho~t dong kinhdoanh hqp nh~t tren cO'sa dan tfch,ngo~i trir ti~n liii tir cac khoan nq duqc phan lo~i tir Nh6m 2 d~n Nh6m 5 (nhu duqc trinh bay t~iThuy~t rninh 3.7) va cac khoannq duqc giCi'nguyen Nh6m 1(nq du tieu chuAn) do thlJc hi~n chinhsach d~c bi~t cua Nha nuac duqc ghi nh~n khi T~p doan thlJc slJ thu duqc. Khi mQt khoan nq duqcphan lo~i tir Nh6m 2 d~n Nh6m 5 (nhu duqc trinh bay t~i Thuy~t rninh 3.7) thi s6liii dlJ thu cua khoannq nay duQ'c xu~t toan va duqc ghi nMn ngo~i bang. Khi mot khoan nQ'duQ'c giG'nguyen nh6m nQ'dutieu chuAn do thlJc hi~n chinh sach d~c bi~t cua Nha nuac thi s6liii phai thu phat sinh trongIcy kh6ngduqc h~ch toan la thu nh~p va T~p doan thlJc hi~n theo d6i ngo~ibang. Thu nMp liii cua cac khoiinnq nay duqc ghi nh~n vao bao cao k~t qua ho~t dong kinh doanh hqpnh~t khi thu duqc.

Vi~c thay d6i chinh sach k~ toan neu tren duqc ap d\mg phi h6i t6va kh6ng c6 anh huang d~n lqinhu~n sau thu~ cua T~p doan choIcy sau thang k~t thuc ngay 30 thang 6 nam 2018.

3.25 Chi phi liii

Chi phi liii duqc ghi nh~n trong bao cao k~t qua ho~t dong kinh doanh hqp nh~t tren cO'sa d6n tich.

3.26 Thu oh,p til'ho~t di)ogdich vy:

Thu nh~p tir ho~t dong dichV\l bao g6m phi nMn duqc tir dichV1,l thanh toan, dichV1,l bao liinh, dichV1,l ngan quy va cac dichV1,l khac. Thu nMp tir ho~t dong dichV1,l duqc ghi nh~n trong bao cao k~t quaho~t dong kinh doanh hqp nh~t khi phat sinh.

3.27 Chi phi ho~t di)ogdich vy:

Chi phi ho~t dong dichV\l duqc ghi nh~n trong bao cao k~t qua ho~t dong kinh doanh hqp nh~t khiph<itsinh.

3.28 Thu oh,p c8 t«c

C6 tuc duqc ghi nh~n vao bao cao k~t qua ho~t dong kinh doanh hqpnh~t khi quy~n nMn c6 tuc cuaT~p doan duqc xac l~p.

C6 tuc b~ng c6 phi~u va cac c6 phi~u thuang nh~n duqc kh6ng duqcghi nh~n la thu nh~p va T~p doanchi c~p nMt va theo d6i s6 luqng c6 phi~u tang them. C6 tuc nh~n duQ'c lien quan d~n giai do~n truackhi mua khoan dAutu duqc ghi giam vao gia tri ghi s6 cua khoan dAu tu.

30

Ngan hang Thurrng mai C6 ph§n Phuong Dongs6 41 va 45 Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet Minh bao cao tai chinh hop nh§t gifra niendQchoky sauthang k~t thucngay30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli thea Thong tus649/2014fIT-NHNN

ngay 31 thong 12niim 2014cua Ngiin hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANha nutrc Vi?t Nam)

3.29 Cac khoanthanh toanti~n thue hoatd{}ng

Cac khoan thanh toan ti~n thue hoat dQng duoc ghi nh~n tren baocao k~t qua hoat dQng kinh doanhhQ'Pnhftt thea phuong phap duong thang dua van thai han cua hQ'Pd6ng thue, Cac khoan hoa h6ng dithue dii nhan duoc ghi nhan tren bao cao k~t qua hoat dQng kinh doanh hQ'Pnhftt nhu mot bQph~n hQ'Pthanh cua t6ng chi phi thue.

3.30 Thu~

Thu~ thu nh~p doanh nghi~p tfnh tren lqi nhu~n ho~c 16 cua kY k~tOlln bao g6m thu~ thu nh~p hi~nhanh va thu~ thu nh~p hoiin I~i. Thu~ thu nh~p doanh nghi~p duQ'cghi nh~n trong bao cao k~t qua ho~tdQng kinh doanh hQ'Pnhftt ngo~i tru truemg hQ'Pco cac khoan thu~ thu nh~p lien quan den cac khoanmvc duQ'c ghi nMn th~ng van v6n chusa hfru, thi khi do cac khoan thu~ thu nh~p nay cling duQ'c ghinh~n th~ng van v6n chusa hfru.

Thu@thu nh~p hi~n hanh la khoan thu~ phai nQPdl,fatren thu nh~p chiu thu@trong ky k@toan, su dl,mgcac muc thu@suftt co hi~u Il,fct~i ngay k@tthuc kY k@toan, vacac khoan di~u chinh thu@phai nQP lienquan den nhfrng kY truac.

Thu@thu nh~p hoiin l~i duQ'c tinh thea phuang phap bang can d6i k@toan cho cac chenh I~ch t~m thffigifra gia tri ghi s6 cho mvc dfeh bao cao tai chfnh va gia tri su dVng cho mvc dich tinh thu@cua cackhoan mvc tai san va nQ'phai tra. Gia tri cua thu@thu nh~p hom l~i duQ'cghi nh~n dl,fatren cach thucdl,fki@nthu h6i ho~c thanh toan gia tri ghi s6 cua cac khoan mvc tai san va nQ'phai tra su dVng cacmuc thu@suftt co hi~u h,reho~eCO" ban co hi~u ll,fct~i ngay k@tthuc kY k@toano

Tai san thu@thu nh~p hoiin I~i chi duQ'c ghi nh~n trong ph~m vichftc ehftn co du lqi nhu~n tmh thu@trong tuang lai d~ tai san thu@thu nh~p nay co th~ su dvng duQ'c. Tai san thu@thu nh~p hoiin I~i duQ'cghi giam trong ph~m vi khong con chftc chftn la cac lqi feh v~ thu@lien quan nay se su dvng duQ'c.

3.31 Cae ben lien quanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA'~

",G )

Cae ben duQ'c coi la ben lien quan cua T~p doan n@umQt ben co khanang, trl,fc ti@pho~c gian ti@p, )rl\~ki~m soat ben kia ho~c gay anh huang dang k~ tm ben kia trong vi~e ra cac quy@tdinh tai chinh va ~~l\(ho~t dQng, ho~c khi T~p.doan va ben kia cung chiu Sl,fki~m soat ,chung ho~c anh huang dang k~ chung. ~Cac ben lien quan co the la cac cong ty ho~c cae ca nhiin, bao gomcacae thanh vien gia dinh than e~n ~cua cae ca nhan duQ'c eoi la lien quan.

3.32 Lai tren e6phi~u

T~p doan trinh bay liiiCO" ban va liii suy giam (EPS) tren c6 phi~u cho cac c6 phi@uph6 thong. Liii CO"

ban tren c6 phi@uduQ'c tinh b~ng cach lfty Uiiho~c 16thuQc v~c6 dong ph6 thOng cua Ngan hang, saukhi tru di ph~n quy khen thuang, phuc lqi duQ'c trfeh I~p trongkY, chia cho s6 IUQ'llgc6 phi@uph6thong binh quan gia quy~n luu hanh trong kYo Liii suy giam trene6 phi~u duQ'c xae dinh b~ng cachdi~u chinh liii ho~c 16thuQc v~ c6 dong ph6 thong va s6 IUQ'llgc6 phi@uph6 thong binh quan dang luuhanh co tinh den cae anh huang eua c6 phi@uph6 thong ti~m nang.

31

? ,

Ngan hang Thuong m~i Co phSn Phuong DongS6 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAuDu§n, PhuOng B@nNghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuy@t minh bao caoi3i chinh hQ1lnhdt gifra men dQ choky sau thangk@tthuc ngay30 thang 6 nam 2018(tiSp theo)

Mau B05affCTD·HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

(Ban hanh thea ThOng ttl's6 49!2014!IT·NHNNngay 31 thang 12nam 2014

cua Ngan hang Nha ntl'ac Vi?t Nam)

3.33 Bao cao bQph,n

MQt bQ phan la mQt hop phan co th~ xac dinh hop nhfit biet cua T~pdoan tham gia vao viec cung capcac san pham hoac dich vu lien quan (bQ ph~n chia thea linh VlJCkinh doanh), hoac cung cap ca: sanph Am hoac dich vu trong mot moi tnrong kinh te cu th~ (bQ phan chia the~ khu VlJCdia ly), moi bQphan nay chiu rui ro va thu duoc Ioi Ich khac biet vai cac bQ ph~nkhac. Mau bao cao bQ ph~n chfnhyeu clla T~p doan la dlJa theo bQ ph~n chia thea khu VlJCdia ly.M~u bao cao bQ pMn thu yeu clla T~pdoan la dl,Tathea bQ ph~n ehia thea lInh VlJCkinh doanh.

3.34 Cae eong e\ltiti ehinh

Nh&m rnvc dfch duy ~hfit la cung cap cac thOng tin thuyet minh v~ tim quan tn;mg clla cac cDng c\l taichfnh d6i v6i tinh hinh tai chfnh va ket qua ho~t dQng kinh doanh cua T~p doan va tfnh chfit va muedo rlii ro phat sinh tu cac eDng cv tai chfnh, T~p doan philn lo~i cac cDng C\l tai chlnh nhu sau:

3.34.1 Tai san tai chinh

Tai scm tai chlnh aU(Jcxac ajnh theo gia trj h(Jp If thOng qua bao cao kdt qua hot;lta(jng kinh doanh

Tai san tai chlnh dugc xae dinh thea gia tri hgp ly thong qua baocao k€t qua ho~t dQng kinh doanh lamot tai san tai chfnh thoa man mot trong cac di~u ki~n sau:

• Tai san tai ehfnh dugc T~p doan phan lo~i vao nhom n~m gift d~ kinh doanh. Tai san tai chfnhduge phan lo~i vao nhom n~rn gift d~ kinh doanh, n€u:

- tai san dugc mua ehll yeu cho mvc dfch ban l~i trong thai gian ng~n;

- co b&ng chung v~ vi~c kinh doanh cDng C\ldo nh&m mvc dfch thu 19i ng~n h~n; ho~e

- la eong C\l tai chlnh phai sinh (ngo~i tru cae eong C\l tai ehfnh pMi sinh duge xae dinh la mQthqp d6ng bao lanh tai ehfnh ho~e mot eong e\l phong ngua rui ro hi~u qua).

• T~i thCridi~m ghi nMn ban diu, T~p doan x€p tai san tai ehfnh vao nhom duge xac dinh thea giatri hqp ly thong qua bao eao k€t qua ho~t dQng kinh doanh.

Cac khoan adutunt'im giu adn ngay aao ht;ln

Cae khoitn dAu tu n~rn giG'den ngay dao h~n la cac tai san tai ehfnh phi pMi sinh vai cac khoan thanhtoan c6 dinh ho~c co th~ xae dinh va coIcy dao h~ e6 dinh rna T~p doan co y dinh va co kha nang giG'den ngay dao h~n, ngo~i tru:

• cae tai san tai ehfnh rna t~i thai di~m ghi nh~n ban diu da dugcxep vao nhom duge xae dinh theagia tri hqp ly thong qua bao eao ket qua ho~t dong kinh doanh;

• cae tai san tai ehfnh da duge xSp vao nhom s~n sang d~ ban; va

• cae tai san tai ehfnh thoa man dinh nghia v~ cae khoan eho yay va phai thu.

Cac khoan cho vay va phai thu

Cae khoan eho yay va phai thu la cae tai san tai ehlnh phi phru sinh vai cae khoan thanh toan e6 dinhho~eco the xae dinh va kh6ng duge niem yet teen thi tmung, ngo<;1iteu:

• cae khoan rna T~p doan coy dinh ban ngay ho~c se ban trong tuang lai gAn dugc philn lo~i lataisan n~m giG'vi ml,lCdfeh kinh doanh va cac khoan rna t~i thCridi~m ghi nh~n ban dAu dugc T~pdoan x€p vao nh6m dugc xac dinh thea gia tri hqply thong qua bao cao k€t qua ho~t dong kinhdoanh;

• cac khoan dugc T~p doan x€p vao nh6m s~n sang d~ ban t~i thCridi~m ghi nh~n ban dAu; ho~c

32

Ngan hang ThU'ongm~icaph§n Phlfong DongS6 41zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAva 45uDnan, PhuOng Bin Nghe,Qu~n 1Thanh ph6 H6 ChiMinh, Vi~t NamThuy~t minh bao cao tai chinh bqpnh§t gifra men dQ choky sao thangk~t thtic ngay30 thang 6 nam 2018(ti~ptheo)

• cac khoan rna T~p doan co th8 kh6ng thu h6i diroc phan 16'0giatri diu nr ban diu, kh6ng phai dosuy giam chit luong tin dung, va duoc phan 10~ivao nhom s~n sang d8 ban.

M§u B05affCTD·HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

(Ban hlmh thea ThOng tu s6 4912014!IT·NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thang 12 nam 2014euaNgfm himg Nha nuaeVi?t Nam)

Tai scmtai chinh san sang ai ban

Tai san tai chinh sfulsang d8 ban la cac tai san tai chfnh phi phai sinh duoc xac dinh la s~n sang d8 banhoac kh6ng duoc phan loai la:

• cac khoan cho yay va phai thu;

• cac khoan diu tu n~m gift dSn ngay dao h~n; ho~c

• cac tai san tai chfnh duqc xac dinh thea gia tri hqp 19th6ng qua bao cao kSt qua ho~t dQngkinhdoanh.

3.34.2 Nfl ph iii trii tiIi chinh

N9'phai tra tai chinh au9'c xac ajnh theo gia trj h(!ply thOngqua bao cao kit qua hoqt a(jng kinhdoanh

Nq phai tra tai chfnh duqc xac dinh thea gia tri hqp 19thOngqua bao cao kStqua ho~t dQngkinh doanhla mQtkhoan nq phai tra tai chinh thoa man mQttrong cac di~uki~n sau:

• Nq phai tra tai chfnh duqc T~p doan philn lo~i vao nhom n~m gift d8kinh doanh.Nq phai tra taichfnh duqc phan lo~i vao nhom n~m gifr d8 kinh doanh, nSu:

- khoan nq d6 duqc t~o ra chu ySucho m\lCdfch mua I~itrong thOigian ng~n;

- c6 b~ng chUngv~ vi~ckinh doanh cong C\ld6 nh~m m\lCdfch thulqi ng~n h~n; ho~c

- la c6ng C\ltai chfnh phai sinh (ngo~i tril cac cong C\ltai chfnh phai sinh duqc xac dinh la mQthqp d6ng bao lanh till chfnh ho~c mQtcong C\lphong ngila rui ro hi~u qua).

• T~i thOidi8rnghi nh~n ban diu, T~p doan xSpnq phai tra tai chfnh vao nh6rn nq phai tra tai chfnhduqc xac dinh thea gia tri hqp 19thOngqua bao cao kStqua ho~t dQngkinh doanh.

..::;:;:=.?i:i.:- . _-

,

:~Il)i~J

;,,,tJ ~~~,:\~",

N9'phiti tra tai chinh au9'cxac ajnh theo gia trj phanb6

Cac khoan nq phai tra tai chfnh khong duqc philn 10l;livao nh6rn nq phai tra tai chfnh duqc xac dinhthea gia tri hqp 19thong qua bao cao k~t qua ho~t dQngkinh doanh se duqc phan 10~ivao nh6m cackhoannqphai tra tai chfnh duqc xac dinh thea gia tri philn b6.

Vi~c phan 10~icac cong C\ltai chfnh k8 tren chi nh~rn rn\lCdfch trlnh bay va thuySt minh va khongnh~rnrn\lc dfch rn6 ta phuong phap xac dinh gia tri cua cac c6ng C\ltai chfnh. Cac chfnh sach kS toanv~ xac dinh gia tri cua cac cong C\ltai chfnh duqc trlnh bay trong cac thuy~t minh lien quan khac.

3.35 s6 dU'b~ng khong

Cac khoan m\lChay s6 du duqc quy dinh trong Thong tu s6 49/2014m-NHNN do NHNNVN banhanh ngay 31 tMng 12 narn 2014 rna kh6ng duqc th8 hi~n trong baocao tai chfnh hqp nhit gifraniendo nay th'i duQ'chi~u la c6 s8du bing khong.

33

Ngan hang Thuong mai C6 phAn Phuong DongS6 41 va 45 U Du§n, Phuong B@nNghe, Qu~n 1

Thanh ph6 H8 Chi Minh, Vi~t Nam

Thuyet minh bao caoUti chlnh hQlJnhatzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAgHi'a nien dQchoky sau thang k@ttlnic ngay 30 thang 6 nam 2018(ti@ptheo)

MAu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA49/2014m-NHNN

nga»31 thdng12nam2014

cua Ngan helnSNha nucc Vift Nam)

4. Ti~n m~t, yang bac,daquy

30/6/2018VND

31112/2017VND

TiSn mi;itbang VNDTiSn mi;itbang ngoai t~Yang

646.437.485.560128.141.592.147

1.520.800.500

526.308.990.293119.956.234.676

2.593.932.000

776.099.878.207 648.859.156.969

5. Ti~n gmtai Ngan hang Nha nU'CYcVi~t Nam

TiSn gfri tai NHNNVN bao g6m tien giri cho muc dich thanh toan va du tm bit buoc.

Theo quydinh cua NHNNVN vSdir tnt bit buoc, cac ngan hangdiroc phep duy tri mot s6dir linh hoattren tai khoan tiSn giri thanh toan tai Ngan hang Nha nu&c Trung uong va dia phuong sao cho t6ng s6du blnh quan thang cua t~tcacac tai khmin nay khong th~p hon muc dlJ tm bit bUQcduqc yeu cftu chothang do. Muc dlJ trfr bit bUQcyeu cftu duqc tfnh b~ng s6 du tiSn gill phtii dlJ trfr bit bUQcblnh quancua thang tm&c nhan (x) vm ty l~ dlJ trfr bit bUQctuong ung cho tung lo~i tiSn va nhomk:Y h~n, cv thSnhu sau:

Ti~n giii tl;liNgan hang TyI~d" trfr b~t bUQc30/6/2018 31/12/2017

S6 du tiSn gui blnh quan tMng tm&c cua:."""~.1.,

:~\1

,t'8% 8% ·.U~6% 6%

.~

" I3% 3% :;_~

1% 1%

Khdch hang:• TiSn gui b~ng ngo~i t~ khongk:Y h~n va coky h~n

dum 12 tMng

• TiSn gui b~ng ngo~i t~ cok:Y h~n tu 12 thang tr& len• TiSn gui b~ng VND khong k:Y h~n va cok:Y h~n dum

12 thang

• TiSn gui b~ng VND co k:Y h~n tlr 12 thang tr& len

T6 chuc tin d1:lngir nu6'c ngoai:• TiSn gui b~ng ngo~i t~ 1% 1%

30/6/2018VND

31112/2017VND

n.i kJ;loan ti~ngm thanh tmin vaguyd11trfr bit bUQc• Bang VND• B~ng USD

3.744.498.289.464 2.864.950.248.529138.715.488.581 241.845.498.180

3.883.213.778.045 3.106.795.746.709

34

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli ph§n Phuong Bongsli 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh phli H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnh§t giu'a nien dl) choky sau thang k~t thiic ngay 30 thang 6 nam 2018(ti~p theo)

6. Ti~n gUi va cho vay cac tA chirc tin dung khac

Ti~n giii t~i cac t6 clurc tin dung khacTiSn gui kh6ngky han• B~ngVND• Bang ngoait~

TiSn giri c6 kY han• B~ngVND• Bang ngoait~

Cho v,ay cac t6 chirc tin dung khac

• Bang VND• Bang ngoai t~

Miu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli thea Thong tus649/2014fIT-NHNN

nga»31 thdng12nam 2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi?tNam)

30/6/2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND31112/2017

VND

48.730.829.040 41.952.582.755220.203.727.030 576.052.288.383

5.672.050.000.000 6.703.190.000.0004.547.070.000.000 2.144.951.250.000

10.488.054.556.070 9.466.146.121.138

919.104.000.000459.300.000.000

915.169.500.000

1.378.404.000.000 915.169.500.000

11.866.458.556.070 10.381.315.621.138

Phan tich ch~throng du no cho vay va ti~n giri c6 IcY han tai cact6 chuc tin d\mg khac:

Nh6m 1 - Ng dil tieu chuAn

7. ChUng khmin kinh doanh

ChUng khoan nQ'Trai phiSu Chinh phil - da niem YSt

30/6/2018 31/12/2017 ~

VND VND '111.597.524.000.000 9.763.310.750.000 ~.·I

."I~~

~. "'~

~

30/6/2018 31112/2017VND VND

446.409.080.000 3.288.593.200.000

35

Miu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann theo Thong ttls6 49/2014flT-NHNN

ngay 31 thong 12niim 2014cua Ngcm hangNha nuoc vt« Nam)

Ngan hang Thuong mai C8 ph§n Phuong BongSa 41zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAva 45 U Du§n, Phuong Bin Nghe, Qu~n 1Thanh pha H6 Chi Minh, Vi~t NamThuyet minh bao cao tili chinh hgp nh§t gifra niendQchoky sau thang kit thiic ngay 30 thang 6 nam 2018(tiip theo)

8. Cac congCl} Uti chinh phaisinh vacactai san/khoannQ'tai chinh khac

T,i ngay 30 thang 6 nam 2018

Cong CI} tai chinh phai sinh ti~n t~• Giao dichky han ti~n t~• Giao dich hoan d6i ti6n t~

T,i ngay 31 thang 12 nim 2017

Cong cy tai chinh phai sinh ti~n t~• Giao dich leY h~n ti~n t~• Giao dich hoan d6i ti6n t~

T6ng gia tr] cuahQP dang (theotYgia ngay hi~u l,!c

hQP dang)

VND

3.053.134.901.49813.444.909.340.000

T6ng gia tr] ghi s6 k~ toan(theo tY gia t,i ngay bao cao)

Tai san Cong nQ'VND VND

16.962.365.39211.272.916.600

16.498.044.241.498 28.235.281.992

T6ng gia tri cnahQP dang (theotYgia ngay hi~u l,!c

hQP dAng)

VND

T6ng gia trj ghi s6 k~ toan(theo tY gia t,i ngay bao cao)

Tai san Cong nQ'VND VND

60.896.651.81417.982.409.340.000 34.688.399.250

228.723.540

18.043.305.991.814 34.688.399.250 228.723.540

36

Ngan hang Thuong mai Cll phftn Phuong BongS6 41 va 45 Le Duan, Phuong BSn Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ"Pnhat gifra men d(l choky sau thang kSt thuc ngay 30·thang 6 nam 2018(tiSp theo)

9. Chovay khachhang

Cho yay cac t6 chuc kinh te va ca nhan trong mrocCho yay bang v6n tai tro, uy thac dAunrCho yay chiet khau cong cu chuyen nhuong va cacgifry tcr co giaCac khoan tra thay khach hangCho yay cac t6 chirc kinh te, ca nhan mroc ngoaiNQ'cho yay duoc khoanh va no choxu ly

Phan tich chat IUQ'ngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdir no cho yay khach hang nhu sau:

Nhorn 1 - NQ'du tieu chuAnNhom 2 - NQ'dn chuyNhom 3 - NQ'du&i tieu chuAnNhom 4 - NQ'nghi ngcrNhom 5 - NQ'co kha nang mfrt v6n

M~u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh. thea Thong tus6 49!20141TT-NHNN

nga» 31 thong 12nam 2014cua Ngiin hang Nhanuoc Vi?t Nam)

30/6/2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAVND

31112/2017VND

52.637.082.276.639 47.893.069.902.809220.108.847.036 208.286.573.976

37.149.492.5462.080.000.0001.250.142.4403.173.150.000

71.467.914.375

6.979.142.6653.173.150.000

52.900.843.908.661 48.182.976.683.825

30/6/2018VND

50.752.036.549.9571.060.114.607.504

263.494.084.562285.018.698.643540.179.967.995

31112/2017VND

46.732.067.287.400586.335.354.898162.410.019.608130.311.394.024571.852.627.895

52.900.843.908.661 48.182.976.683.825

Phan tfch du nQ'cho yay khach hang thea thCrih~n cho yay nhu sau:

NQ'ng~n h~nNQ'trung h~nNQ'dai h~n

30/6/2018VND

15.934.126.632.95417.233.336.362.97819.733.380.912.729

31112/2017VND

15.392.983.584.20915.009.729.045.39217.780.264.054.224

52.900.843.908.661 48.182.976.683.825

37

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus6 4912014fIT-NHNN

ngay 31 thdng 12niim 2014

cua Ngiin hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANha nutrc Vi?t Nam)

Ngan hang Thuong mai C8 ph§n Phuong DongSa 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Phuong B~n Nghe, Qu~n 1Thanh pha H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hep nhfttgiu-a men d{}choky sau thang k~t tlnic ngay 30 thang 6 nam 2018(ti~p theo)

Phan tich dir no cho vay khach hang thea nganh nghS kinh doanh nhir sau:

Ban buon va ban le; sua chua mota, oto, xe may va xec6 dQngco khacxa, dungCong nghiep ch@bien, ch@taoHoat dQng djch vu khacHoatdQng kinh doanh bAt dQng sanV~n tai kho baiDich vu liru tni va an uongHoat dong lam thue cac cong viec trong cac hQ giadinh, san xuAt san phAm v~t chAt va dichV\l t\}' tieudung cua hQ gia dinhSan xuAt va phan ph6i di~n, khf d6t vanuacn6ng, hainuac va diSu bOa khong khfNong nghi~p, lam nghi~p va thuy sanHo~t dQng tai chfnh, ngan hang va bao hi~mHo~t dQng hanh chinh va dichV\l h6 trQ'Cac nganh khac

30/6/2018VND

9.929.174.768.7768.243.730.348.9987.121.044.420.4926.014.666.627.1974.366.774.967.5844.364.492.557.0262.555.704.842.359

3.803.652.956.315

1.892.210.156.9681.561.757.342.950

848.663.142.314842.707.430.506

1.356.264.347.176

31112/2017VND

9.023.110.531.1378.581.262.527.2316.266.890.246.9315.482.430.088.3294.423.443.894.5534.020.617.311.9622.779.178.042.400

2.149.160.880.875

1.681.796.022.4901.454.348.605.296

808.168.962.926573.053.250.190939.516.319.505

52.900.843.908.661 48.182.976.683.825 ._---:;/00;

-. - ....

Phan tfch du nQ'cho vay khach hang thea d6i tuqng khach hang valo~i hlnh doanh nghi~p nhu sau:

Cong ty trach nhi~m hfru h~n nha nuacCong ty trach nhi~m hfru h~n tu nhanCong ty c6 ph&nc6 v6n c6 ph&n cua nha nuacCong ty c6 ph&nkhacDoanh nghi~p tu nhanDoanh nghi~p nha nuacDoanh nghi~p c6 v6n d&utu nuac ngoaiHqp tac xa va lien hi~p hqp tac xa

Don vi hanh chfnh Sl! nghi~p, dang, doan th~ va hi~p hQiCa nhan va hQ ca th~


27.750.105.81712.190.598.710.713

192.598.633.75218.537.168.675.076

192.693.748.870813.016.738.941334.990.521.036115.139.050.68924.583.515.000

20.472.304.208.767

31112/2017VND

t\ ,\~~

J\~~\d

.\~'l\\)I

111.327.901.65710.191.257.728.918

187.479.066.15218.110.457.123.700

209.577.184.725560.382.137.837329.611.280.161114.564.863.588

-.---rp.,.:._--==..-;::::::

18.368.319.397.087

52.900.843.908.661 48.182.976.683.825

38

Ngan hang Tbuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phAn Phuong Dongsa 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh pha Hil Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'Pnh§t gifra mendQ choky sauthang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

10. Dl}'phong rui ro cho vay khach hang

Du phong rui ro cho yay khach hang bao g6m:

Du phong chung (i)Du phong cuth€ (ii)

M§u B05a/TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hank thea ThOngtus6 4912014ffJ-NHNN

nga»31 thdng12niim 2014cua Ngiin hang Nha nuoc Vi¢tNam)

30/6/2018VND

31/12/2017VND

389.138.915.544146.679.045.666

341.622.612.10062.493.001.916

535.817.961.210 404.115.614.016

(i) Bi~n dl)ng du phong chung cua du phong rui ro cho yay khach hang trong Icy nhu sau:

S6 dudAu IcyTrich l~p du phong trongIcy (Thuyet rninh 31)

S6 dir cuoi Icy

Ky saothang k~t tluic ngay30/6/2018 30/6/2017

VND VND

341.622.612.10047.516.303.444

276.191.790.43575.323.462.172

389.138.915.544 351.515.252.607

(ii) Bi~n dl)ng du phong cu th~ cua du phong nii ro cho yay khachhang trongky nhu sau:

S6 du dAuIcyTrich l~p d\f phong trongIcy (Thuy~t rninh 31)St'r dl,lng dlJ phong trongIcyTang dlJ phOng do nMn l~i ng dii ban cho VAMC

S6 du cu6iIcy

Ky sao thang k~t thuc ngay30/6/2018 30/6/2017

VND VND

62.493.001.916208.450.791.471

(124.734.343.083)469.595.362

55.487.577 .69230.065.432.852(3.735.213.667)

146.679.045.666 81.817.796.877

39

Ngan hang Thirong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph~n Phuong DongS6 41 va 45Le Duin, Phuong B~n Nghe, Qu~n 1Thanh ph6 HB Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hep nhit giO'aniendQ choky sau thang k~t tlnic ngay 30 thang6 nam 2018(ti~p theo)

M§u B05atrCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh. thea ThOng tus6 4912014nT-NHNN

nga» 31 thdng 12nam 2014cua Ngdn hang Nhanuac Vi¢t Nam)

11. Chung khoandAu to'

30/6/2018VND

31112/2017VND

Chirng khoan diu tu sin sang d~ banChung khodn no• Trai phieu Chfnh phu 15.514.186.747.931 14.557.651.929.491• Chung khoan no do cac t6 chirc tin dung khac trong

mroc phat hanh 1.941.149.799.198 1.108.710.838.204• Chung khoan no do cac t6 chirc kinh t~ trong mroc

phat hanh 1.553.900.530.612 361.263.044.497zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Chung khodnv6n• Chung khoan v6n do cac t6 chirctin dung khac trong

nuoc phat hanh

• Chung khoan v6n do cac t6 chirc kinh t~ trong nuacphat h~mh

14.236.945.147 14.236.945.147

51.319.114.000 51.319.114.000

19.074.793.136.888 16.093.181.871.339

DlJ phbng rui ro chung khoan dfru tu s£n sang dS ban

• DlJ phbng giiim gia (i)• DlJ phbng rui ro tin dl,mg chung (ii)

(50.016.137.747)(12.993.046.666)

(50.016.137.747)(7.986.293.277)

(63.009.184.413) (58.002.431.024)

19.011.783.952.475 16.035.179.440.315

ChUngkhoan diuto' gift d~n ngay dao han• M~nh gia trai phi~u d~c bi~t do VAMC ·phat h~mh• DlJ phbng trai phi~u d~c bi~t do VAMC phat h~mh(iii)

245.650.187.916 727.599.850.656

)(130.280.537.106) (316.850.153.711)

115.369.650.810 410.749.696.945

19.127.153.603.28516.445.929.137.260

40

Ngan hang ThU'O'Dgma]caph§n Phuong Dongs6 41 va 45Le Dulin, Phuong B~n Nghe, Quin 1Thanh ph6 HB Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'PnhAt gifra niendQ choky sauthang k~t thric ngay 30 thang 6 nam 2018(ti~p theo)

(i) BiSn dong du phong giam gia cua clurng khoan d5.utu s~n sang dS ban trong ky nhtr sau:

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea Thong tus649/2014nT-NHNN

ngay31 thdng12nam 2014cua Nglin hang Nha nutrc Vi¢tNam)

Ky sau thang k~t tlnie ngay30/6/2018 30/6/2017

VND VND

S6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdir dftu ky

Trich l~p du phong trongleY (Thuyet minh 28)

50.016.137.747 12.225.144.14727.280.800

S6 dir cu6i ky 50.016.137.747 12.252.424.947

(ii) BiSn dong du phong rui ro tin dung chung cua clnrng khoan dAunr s~n sang dS ban trong ky nhu sau:

Ky sau thang k~t thuc ngay30/6/2018 30/6/2017

VND VND

S6 dir dAukyTrich l~p d\l' phong trongleY (ThuySt minh 28)

7.986.293.2775.006.753.389

37.500.0005.615.736.352

S6 du cu6i leY 12.993.046.666 5.653.236.352

(iii) BiSn dong dl,fphong tr<iiphiSu d~c bi~t do VAMC phat hanh trong leY nhu sau:


VND VND

S6 du dAuleYTrich l~p d\l' phong trongleY (ThuySt minh 31)Roan nh~p d\l' phOng trong ky (ThuySt minh 31)SU d\lng d\l' phong trongleY

316.850.153.711 238.317.906.624159.069.934.326

(4.859.135.508), .~-

.. 7.~

(345.639.550.931)

S6 du cU6ileY 130.280.537.106 233.458.771.116

41

Ngan bang Thuong mai caphfln Phurmg DongS6 41 va 45 Le Duan, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'PnhAt gifra menzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAo{i choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

Mftu B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea ThOngtus64912014ff[-NHNN

nga»31 thang12nam2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi¢tNam)

12. Gopvan, diu tir dai han


31112/2017VND

D~u tu dai han khac (i)D\I phonggiam gia d~utu dai han (ii)

36.430.000.000(21.693.711.487)

36.430.000.000(21.693.711.487)

14.736.288.513 14.736.288.513

(i) Chi ti~t cac khoan d~u nr dai han khac nhu sau:

30/6/2018 31112/2017Tyl~ Tyl~

Ghi gBc sO'hfru Ghi gBc sO'hfru

VND (%) VND (%)

Cong tycephdn Bao hiem Vi~n Dong 11.890.000.000 0.40 11.890.000.000 0,40Cong tycephan Quan19D~u tuThanh Vi~t 9.350.000.000 10.00 9.350.000.000 10,00Cong tycsph~n D~u tu Anh SangChung 8.690.000.000 4.35 8.690.000.000 4,35Cong tycsph~n KbachSl;lll Sai GonTourane 3.000.000.000 10.00 3.000.000.000 10,00Cong tycll ph~n D~u tu Phat tri~n Hl;lt~ng Quang Nam 2.000.000.000 4.00 2.000.000.000 4,00Cong tycll ph~n Bit dQngsan B~nThanh - Duc Khai 1.500.000.000 8.40 1.500.000.000 8,40

36.430.000.000 36.430.000.000

~'~ '1.-'.

(ii) Bi~n dQngd\I phong giam gia cac khoan d~u tu dai hl;lntrong IcY nhu sau:


VND VND

S<3du d~uIcYTrich l~pd\I phong trongIcY (Thuy~t rninh 30)

21.693.711.487 22.145.463.0961.798.626.132

S<3du cu<3iIcY 21.693.711.487 23.944.089.228

42

Ngan hang Thuong maicsph§n Phuong Dong M§u B05aJTCTD-HN

sA 41 va 45 LCDu§n, Phuong B~n Nghe, Qu~n 1, Thanh phA H6 Chi Minh, Vi~t NamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea Thong tusa49!2014fIT-NHNNThuyet minh bao cao tai chinh hQ'pnh§t giu'a nien dQcho ky sauthang k~t thtic ngay 30 thang 6 nam 2018 (ti~p theo) nga»31 thdng12 ndm20zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAJ 4

cua Ngiin hang Nha nuac Vi¢tNam)

13. Tai sanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcB djnh htru hlnh

Ky sao thangk~t thtic Nha cira, May moe Phurrng ti~n Tai san

ngay 30 thang 6 nam2018 v~t ki~n true thi~t b] v~n chuyen eB djnh khac TAng

VND VND VND VND VND

Nguyen giaS6 dud~u ky 227.378.410.654 172.289.098.645 106.577.4 72.457 1.425.127.387 507.670.109.143

Tang trongky 81.048.126 10.899.377 .748 137.907.000 11.118.332.874

Chuyen til' chi phi xay dung CO' ban do dang 765.450.811 3.519.145.940 59.103.000 4.343.699.751

Thanh ly (88.657.500) (626.000.046) (714.657.546)

Chuyen til' tai san khac 15.000.000.000 15.000.000.000

Phan loai lai 3.590.489.830 (3.590.489.830)

S6 du cu6i leY 243.136.252.091 190.298.112.163 102.557.992.581 1.425.127.387 537.417.484.222

Gia tri hao mon loy k~

S6 dud~u leY 67.286.878.434 104.508.983.671 74.979.193.328 1.391.211.517 248.166.266.950

Kh~u hao trong ky 4.518.459.565 9.892.861.533 3.596.808.410 27.725.386 18.035.854.894

Thanh ly (88.657.500) (626.000.046) (714.657.546)

Phan lo~i l~i 3.590.489.830 (3.590.489.830)

S6 ducu6i leY 71.716.680.499 117.992.335.034 74.359.511.862 1.418.936.903 265.487.464.298

Gia tri con l~i

S6 dud~u leY 160.091.532.220 67.780.114.974 31.598.279.129 33.915.870 259.503.842.193

S6 ducu6i leY 171.419.571.592 72.305.777.129 28.198.480.719 6.190.484 271.930.019.924

43

.' .. .JJ

Ngan hang Thuong mai C8 ph§n Phuong DongS6 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Dulin, Phmmg Bin Nghe, Qu~n 1, Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hop nhilt giuoanien dQcho ky sauthang kit thuc ngay 30 thang 6 nam 2018 (tiip theo)

Miu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Banhanh.theo Thong tu5649/2014/TF-NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thong12 ndm 2014cua Ngiin hang Nha nuoc Vi?t Nam)

13. Tai san cBdjnh htru hinh (ti~p theo)

Ky sau thang k~t tluic Nha cira, May moe Phuong ti~n Tai sanngay 30 thang 6Dam 2017 v~t ki~n true thi~t b] v~n chuyen eBdjnh khac TAng

VND VND VND VND VNDNguyen giaS6 dtr d~u ky 183.332.708.574 134.412.432.563 104.567.941.028 1.425.127.387 423.738.209.552

Tang trongky 769.622.760 12.701.772.089 1.284.921.600 14.756.316.449

Chuyen til' chi phi xay dung co ban do dang 529.149.280 14.918.202.621 15.447.351.901

Thanhly (269.416.000) (796.581.990) (6.303.399.573) (7.369.397.563)

PMn loai lai (3.590.489.830) 3.590.489.830

S6 dir cuoi ky 184.362.064.614 157.645.335.453 103.139.952.885 1.425.127.387 446.572.480.339

Gia tr] hao mon Juy k~

S6 duod~u ky 60.747.256.538 90.079.060.725 74.266.996.580 1.299.693.661 226.393.007.504

Kh~u hao trongky 3.950.281.621 7.158.987.536 3.102.428.733 45.758.928 14.257.456.818

Thanhly (269.416.000) (796.581.990) (5.908.264.479) (6.974.262.469)

Phan loai lai (3.590.489.830) 3.590.489.830

S6 duocu6i ky 64.428.122.159 92.850.976.441 75.051.650.664 1.345.452.589 233.676.201.853

Gia tr] con J,i

S6 du d~uleY 122.585.452.036 44.333.371.838 30.300.944.448 125.433.726 197.345.202.048

S6 du cU6ileY 119.933.942.455 64.794.359.012 28.088.302.221 79.674.798 212.896.278.486

T~i ngay 30 thiing 6 nam 2018, bao g6m trong tai sim c6 dtnh hfiuhlnh la cac tai san c6 nguyen gia 121.548.573.593 VND di'i duQ'c kh~u hao h~t nhung vftn dangdm;ycSlJ' d\lng (31112/2017: 118.485.356.771 VND).

44

~"'J' _, .. '//~

M§u B05a!fCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhanh thea ThOng tus6 4912014fff-NHNN

ngay 31 thdng 12ndm 2014cua Ngiin hang Nha nuoc Vi¢t Nam)

Ngan hang Thuong mai C6 ph§n Phirong BongS6 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Phuong BSn Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Yi~t NamThuyst minh bao cao tili chinh hQ1>nhAt gifra nien dQchoky sau thang kSt thuc ngay 30 thang 6 nam 2018(tiSp theo)

14. Tal san cBdjnh YO hinh

Ky sau thangk~t thucngay 30 thang 6 nam 2018

Nguyen gia

S6 du dAu IcyTang trong IcyChuyen til' chi phi xay dung co bando dangThanh ly

S6 dir cuci Icy

Gia tr] hao mon loy k~

S6 dir dAu IcyKhAu hao trong ky

S6 dir cu6i Icy

Gia tr] con I,i

S6 dtr dAu IcyS6 du cudi Icy

Quy~nsir dung dit

VND

Phinm~mmayvi tinhVND

TangVND

182.465.727.563 167.229.585.827 349.695.313.3901.823.468.598 1.823.468.598

16.926.775.454 16.926.775.454(19.270.000.000) (19.270.000.000)

163.195.727.563 185.979.829.879 349.175.557.442

1.769.202.68581.876.642

80.424.028.08210.915.293.214

82.193.230.76710.997.169.856

1.851.079.327 91.339.321.296 93.190.400.623

180.696.524.878161.344.648.236

86.805.557.74594.640.508.583

267.502.082.623255.985.156.819

45

Ngan hang Thurmg maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phin Phuong Dongse 41 va 45Le Duan, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnhat giu-amen dl?choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

Mftu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hank theo ThOng tus6 4912014fIT-NHNN

ngay 31 thdng 12nam 2014cua Ngiin hang Nha nuoc Vi?t Nam)

14. TaisaocB djnh vo hlnh (ti~ptheo)

Ky sau thang k~t tluicngay 30 thang 6 nam2017

Quy~ns.r dungait

VND

Phinm~mmayvi tinhVND

TAngVND

Nguyen gia

S6 dir dAukYTang trong ky

Chuyen tir chi phi xay dung co bando dangThanh ly

S6 dir cu6i ky

139.853.706.592 136.028.408.244 275.882.114.836

1.068.220.000 1.068.220.000

30.580.000.000 5.110.350.000 35.690.350.000

(196.379.060) (832.743.817) (1.029.122.877)

170.237.327.532 141.374.234.427 311.611.561.959

Gia tr] hao mon liiy k~

S6 du ctAuky

Khfru hao trong kYThanh ly

1.605.449.40181.876.642

63.674.343.6807.940.118.894(774.595.227)

65.279.793.0818.021.995.536(774.595.227)

S6 dir cuoi kY 1.687.326.043 70.839.867.347 72.527.193.390

Gia tr] con I~i

S6 dudAu kyS6 dir cuoi kY

138.248.257.191168.550.001.489

72.354.064.56470.534.367.080

210.602.321. 755239.084.368.569

T;;tingay 30 thing 6 niim 2018, bao g6m trong tai san c6 dinh vohlnh la cac tai san co nguyen gia9.058.717.328 VND da duQ'ckhfru hao h~t nhung v~n dang duQ'cSlr dl,mgzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(31112/2017: 4.413.731.072

VND).

46

Ngan hang Thurrng mai C6 ph§n Phuong Dong86 41 va 45 Le DuAn, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tBi chinh hQ'p nh§t giull men dQ choky sau thangk~t thuc ngay30 thang 6 nam 2018(ti~p theo)

15. Tili SaD C6 khac

Cac khoan phai thu• Chi phi xfty dung co ban do dang (i)• Tai san gan no chua chuyen quyenzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsa hiru• D~t CQC thue nha va ky quy heat dQng khac• Cac khoan phai thu khac

Cac khoanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAUii,phi phai thu

nli sanCo khac• Chi phi cho phan b6• V~t lieu, cong cu lao dQng• Tai san thay th~ cho viec thirc hien nghia vu cua ben

bao dam da chuyen quyensa hfru cho TCTD chaxu ly (ii)

DIJ phong rui ro cho cac tai san C6 nQi bang khac

M§u B05affCTD-HN(Ban hiinh thea Thong tus64912014fIT-NHNN

ngiiy 31 thdng12ndm 2014cua Ngiin hang Nhanutrc Vi¢tNam)


31112/2017VND

89.764.332.740 454.069.885.115

112.757.931.293 203.357.565.38626.892.125.283 26.093.717.915

317.451.948.912 143.952.340.285

546.866.338.228 827.473.508.701

982.928.446.411 943.998.088.252

97.115.341.585 87.443.385.9717.366.855.009 6.223.170.079

194.642.584.778 213.275.478.121

299.124.781.372 306.942.034.171

(4.800.000.000) (4.800.000.000)

1.824.119.566.011 2.073.613.631.124",:Ill

\',GzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAY\

"\ \)~~

(i) Bi~n dQng cua chi phi xay dlJng co banda dang trongIcy nhu sau:

86 du d~uIcyTang trongIcyChuy6n sang tai san c6 dinh huu hlnhChuy6n sang tai san c6 dinh vo hinhChuy€n sang tai san khacThanh ly hQ'Pd6ng

86 du cU6iIcy

Ky sau thang k~t thue ngay30/6/2018 30/6/2017

VND VND

454.069.885.11517.074.879.270(4.343.699.751)

(16.926.775.454)(109.956.440)

(360.000.000.000)

410.115.191.73742.560.527.839

(15.447.351.901)(35.690.350.000)

(5.301.098.445)

89.764.332.740 396.236.919.230

47

Ngan hang Thuong mai csph§n Phuong DongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 41 va 45 Le Du§n, Phuong B@nNghe, Qu~n 1Thanh phA H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hep nhilt giu'llmendQchoky sau thang kit thuc ngay 30 thang6 nam 2018(ti@ptheo)

Cac cong trmh xay dung co ban do dang Ian nhu sau:

Tru so, van phong lam viecPhan mem may vi tinhThi~t bi va chi phi nang cfrp tai san thue

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea Thong tus64912014nT-NHNN

ngay 31 thdng 12ndm 2014cua Ngiin hangNha nuac Vi?t Nam)

30/6/2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND

55.531.268.00011.644.401.20522.588.663.535

31/12/2017VND

415.514.738.00017.140.104.94521.415.042.170

89.764.332.740 454.069.885.115

(ii) Chi ti~t tai san thay th~ cho viec thirc hien nghia vu cua ben bao dam da chuyen quyen sO'hfru choTCTD cho xu ly nhir sau:

Bfrt dQng san

30/6/2018VND

194.642.584.778

31112/2017VND

213.275.478.121

(iii) Phan tfch chfrt lUQ11gtai san C6 khac duoc phan loai la tai san c6 rui ro tin dung:

Nh6m 1 - Ng du tieu chuAnNh6m 5 - Ng c6 kha nang mfrt v6n

30/6/2018VND

1.322.472.520.6064.800.000.000

31112/2017VND

1.109.244.146.4524.800.000.000

1.327.272.520.606 1.114.044.146.452

Cae khoan nC}'Ngan hang Nha nU'O'eVi~t Nam

30/6/2018VND

16.

Yay NHNNVN thea h6 sa tin d\lng 274.856.927.015

31112/2017VND

335.209.877.603

48

Ngan bang Thuong maicaph§n Phuong DongS8 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph8 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai ehinh hQ'pnhfit gifra men dQchoky sau thangk~t tlnic ngay 30 thang 6nam2018(ti~p theo)

17. Ti~ngUi va vay cac t8 chirc tin dung khac

Ti~n gUi khong ky han• B~ngVND• Bang ngoai t~

Ti~n gUi co ky han• B~ngVND .• Bang ngoai t~

Ti~n yay• B~ngVND

Trong do:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAVay chiit khdu, tdi chiet khtiu (Thuyit minh 36.2)

• Bang ngoai t~

-------------------- -_. --

Miu B05affCTD-HN(Ban hanli theaThOngtu s6 49!2014fff-NHNN

nga»31 thong12niim 2014cua Ngiin hang Nhanuac Vi?t Nam)

30/6/2018VND

31/12/2017VND

14.698.098.3791.186.831

3.177.379.3171.158.924

8.427.330.000.000 8.627.060.000.0004.133.700.000.000 2.012.643.750.000

12.575.729.285.210 10.642.882.288.241

649.935.575.000 5.659.397.875.000

4.873.880.200.000460.682.574.066 1.350.064.160

1.110.618.149.066 5.660.747.939.160

13.686.347.434.276 16.303.630.227.401

~\)l

.."'\}:~1"~3~

,,;:-.,.~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

49

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong DongS6 41 va 45 Le Du§n, Phueng Bin Nght\ Qu~n 1Thanh ph686Chi Minh, Vi~t NamThuyit minh bao cao tai chinh hop nh§t gifra mendQ choky sau thang kit tlnic ngay 30 thang 6 nam 2018(tiip theo)

18. Ti~n gUi cua khach hang

Ti~n ~Uikhong ky han• BiingVND• Bang ngoai t~

Ti~n ~Uico ky han• BiingVND• Bang ngoai t~

Ti~n ~Uiti~t ki~m khong ky han• BiingVND• B~ng ngoai t~

Ti~n ~Uiti~t ki~m co ky han• Bang VND• Bang ngoait~

Ti~n ~UivBnchuyen dung• Bang VND• Bang ngoai t~

Ti~n ~Uiky quy• Bang VND• Bang ngoai t~

Milu B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus649/2014flT-NHNN

nga»31 thdng12ndm 2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi?tNam)


4.441.272.907.273281.550.575.037

19.227.848.965.49616.381.607.604

11.983.528.4398.182.463.029

31.724.668.574.2261.079.824.262.447

156.422.951731.200.951

178.264.571.3652.212.174.128

31112/2017VND

4.406.445.506.012533.855.177.330

17.035.459.252.674172.971.409.777

17.325.864.2588.653.844.053

29.379.171.215.1971.460.041.037.657

10.005.991.572703.893.996

-=J.'

178.765.969.6492.393.233.002

56.973.077 .252.946 53.205.792.395.177

TiSn gui eua kMeh h~mgthea d6i tuqng kMeh hang va lOl;lihinh doanh nghi~p nhu sau:

Ca nhiln

Doanh nghi~p ngoai qu6e doanh va cae d6i tuqng kMeDanh nghi~p qu6e doanhDoanh nghi~p co v6n d&utu nuo-e ngoaiCae d6i tu<;mgkhae

30/6/2018VND

36.145.461.920.61714.766.390.421.1683.854.004.688.845

629.590.461.7331.577.629.760.583

31/12/2017VND

33.871.371.955.52613.414.204.644.8713.389.733.387.371

783.478.670.3611.747.003.737.048

56.973.077.252.946 53.205.792.395.177

50

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong DongS6 41 va 45 Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao titi chinh hop nh§t giu'a mendQ choky sau thang k~t tlnic ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh.thea Thong tus649/2014fIT-NHNN

ngay 31 thang 12ndm 2014cua Ngiin hang Nha nuac Vi?tNam)

19. Van tai trQ',uy thac d§uto', cho yaytA clurc tin dung chju rui ro

B~ngVNDBang ngoait~

20. Phat hanh giiytir co gia

Ky phi~u ghi danh• Ky han dum 12 thang• Ky han tir 12 thang d8n diroi 5 nam

Trai phi~u ghi danh• Ky han nr 12 thangden dum 5 nam• Ky han nr 5 nam tro len

Cac giAy to-c6 gia duoc phat hanh thea menh gia.


215.775.754.8982.296.500.000.000

31/12/2017VND

290.840.792.3672.354.625.000.000

2.512.275.754.898 2.645.465.792.367

30/6/2018VND

40.000.000.000805.528.225.933

7.570.000.000.00060.000.000.000

31/1212017VND

731.689.265.933

3.570.000.000.00060.000.000.000

8.475.528.225.933 4.361.689.265.933

51

Ngan hang Thuong m~i C6 phAn Phuong Dongs6 41 va 45 Le Du§n, Phuong B~n Nght\ Qu~n 1Thanh ph6 Hi) Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'P nh§t gifra nien d{l choky sao thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

21. Cackhoanng khac

Cac khoan phai tra nQibQ• Cac khoan phaitnt nhan vien• Ti~n thuong eho nhan vien

Cac khoan phai traben ngoai• Ti~n giG'hQ doi thanh toan• Cac khoan thue phai nop (Thuyet minh 22)• ce nrc phai tnt• Phai tnt khaczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Quy khen thirong va phric IQi(i)

(i) BiSn dQng cua quy khen thuong va phuc loi trongIcy nhir sau:

S6 dud~u IcyTrieh l~p trong Icy (ThuySt minh 23)SU dVng trong Icy

S6 du eu6iIcy

M§o B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea ThOng tus6 4912014fIT-NHNN

ngay 31 thdng 12ndm 2014cua Ngiin hang Nha nutrc Vi?t Nam)


3.275.247.90814.556.221.012

43.452.660.044147.715.032.36121.012.994.361

377 .257 .040. 733

8.870.055.293

31/1212017VND

1.599.485.080112.647.187.194

4.727.884.77155.545.902.05123.029.343.813

173.087.554.610

2.771.242.559

373.408.600.078616.139.25l.712

Ky sau thang k~t thue ngay30/6/2018 30/6/2017

VND VND

2.771.242.5596.942.512.734(843.700.000)

588.959.8163.288.782.743(372.200.000)

8.870.055.293 3.505.542.559

52

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcfi ph§n Phuong BongS6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnhllt giu'a mendQchoky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05atrCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus64912014fIT-NHNN

ngay 31 thong 12ndm 2014cua Ngiin hang Nha marc Vi?t Nam)

22. Tinh hmh thuc hi~n nghia vy.dAiVOl Ngan sach Nha mnrc

Ky sau thang k~t thiic S6du Phat sinh trong ky S6dirngay 30 thang 6 nam 2018 diuky S6phai nqp S6dfl nqp diukyzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND VND VND VND

ThuS thu nhap doanh nghiep 45.956.188.027 260.542.634.263(170.043.472.444) 136.455.349.846

ThuS gia tri gia tang 2.899.664.324 11.730.663.350(10.981.413.094) 3.648.914.580

ThuS nha thAu 228.463.655 2.191.763.991 (1.840.959.321) 579.268.325ThuS nha dftt 237.315.471 (237.315.471)Cac loai thuS khac 127.000.000 (127.000.000)Cac khoan phai n9P khac 6.461.586.045 33.670.115.499 (33.100.201.934) 7.031.499.610

55.545.902.051 308.499.492.574 (216.330.362.264 ) 147.715.032.361

Ky sau thang k~t tlnic S6du Phat sinh trong ky S6drrngay 30 thang 6 nam 2017 diuky S6phai nqp S6dfl nqp diuky

VND VND VND VND

ThuS thu nMp doanh nghi~p 26.092.820.524 99.259.451.040 (75.057.729.426) 50.294.542.138ThuS gia tri gia tang 1.738.164.675 5.077.032.576 (4.775.028.603) 2.040.168.648ThuS nha thAu 46.853.642 802.972.059 (714.880.125) 134.945.576ThuS nha dftt 22.097.451 (22.097.451 )Cae lo;;tithuS khae 119.000.000 (119.000.000) ~

\~

Cae khoan phai n9P khae 2.079.572.185 15.080.658.844 (13.361.554.113) 3.798.676.916,

:,~29.957.411.026 120.361.211.970 (94.050.289.718) 56.268.333.278 \~

~1

~f"'"~

53

Ngan hang Thurrng mai C6 ph§n Phuong Dong Miu B05aJTCTD-HN

Sa 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Duan, Phuong B~n Nghe, Qu~n 1, Thanh pha HB Chi Minh, Vi~t NamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hank thea ThongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtie s649/2014/TT-NHNNThuyet minh bao cao tai chinh http nh§t gifra men dQcbo ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo) ngay31 thdng12ndm 2014

cua Ngiui hang Nha nuac Vi?f Nam)

,23. Von chu sir hiru

23.1 Bao caothay dAi van chu slrhiiu

Th~ng dir Chenh I~ch LQi nhuanvAn di~u I~ vAn cB ph§n CB phi~u quy Cacquy ty gia hAi doai chua phan phAi TBng

VND VND VND VND VND VND VND

sA dir t~i ngay 1 thang 15.000.000.000.000 98.800.000.000 (90.250.000.000) 424.136.387.806 706.709.984.184 6.139.396.371.990

nam 2018

LQ'inhuan thuan trong ky 1.040.978.045.776 1.040.978.045.776

Trfch I~p guy khen thirong vaphuc 1Q'i (6.942.512.734) (6.942.512.734)

Chenh lech ty gia h6i doai (19.543.219.531) (19.543.219.531)

se du t~i ngay 30 thang 65.000.000.000.000 98.800.000.000 (90.250.000.000) 424.136.387.806 (19.543.219.531) 1.740.745.517.226 7.153.888.685.501

nam 2018

Th~ng du Chenh I~ch LQi nhuanvAn di~u I~ vAn cB ph§n CB phi~u quy Cae quy ty gia hAi tloai chua philn phAi TBng

VND VND VND VND VND VND VND

sA du t~i ngay 1 thang 14.000.000.000.000 98.800.000.000 (90.250.000.000) 302.019.790.303 405.108.160.471 4.715.677.950.774

nam 2017

LQ'inhu~n thuftn trong ky 395.693.759.174 395.693.759.174

Trfch I~p guy khen thl16ng vaphtic lQ'i (3.288.782.743) (3.288.782.743)

Chenh I~ch ty gia h6i doai 4.688.319.439 4.688.319.439

C6 tuc (194.879.500.000) (194.879.500.000)

sA du t~i ngay 30 thang 6 4.000.000.000.000 98.800.000.000 (90.250.000.000) 302.019.790.303 4.688.319.439 602.633.636.902 4.917.891.746.644nam 2017

54

((~l I;")')'.":1zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA/"" ,

Ngan hang Thuong mai C6 ph§n Phurmg DongS6 41 va 45r.sDu§n, Phirong B@nNghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnhilt giu'a nien d{ichoky sau thang k@tthtic ngay 30 thang 6 nam 2018(ti@ptheo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban Minh thea Thong tus6 4912014fIT-NHNN

ngay 31 thdng 12niim 2014cua Ngtin hang Nhanuoc Vi¢t Nam)

23.2 Van diiu l~

30/6/2018 31/12/2017

sa cB phi~u M~nh gia sa cB phi~u M~nh giazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAVND VND

van di~u l~ dUQ'cduy~tzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASOO.OOO.OOO S.000.000.000.000 SOO.OOO.OOO S.OOO.OOO.OOO.OOO

van cB phin daphat hanhC6 phieu ph6 thong SOO.OOO.OOO S.000.000.000.000 SOO.OOO.OOO S.OOO.OOO.OOO.OOO

CB phi~u quyC6 phieu ph6 thong (10.241.000) 102.410.000.000 (10.241.000) (102.410.000.000)

sa cB phi~u hi~n danghru hanhC6 phieu ph6 thong 489.7S9.000 4.897.S90.000.000 489.7S9.0OO 4.897.S90.000.000

Menh gia cua m6i c6 phieu ph6 thong cua Ngan hang la 10.000 VND.M6i c6 phieu ph6 thong nrongirng voi met quyen bieu quyet tai cac cuoc hOp c6 dong cua Ngan hang. Ok c6 dong co quy~n nh~nc6 tuc rna Ngan hang cong b6 vao timg thai di~m. TAtca c6 phi~u ph6 thong d~u co thu tl,l'uu tien nhunhau d6i v6i tai san con l;;ticua Ngan hang. Cac quy~n lQi cua cac c6 phi~u dl'lduQ'c Ngan hang mual;;tid~u bi t;;tmngimg cho t6i khi chung duQ'cphat hanh l;;ti.

Theo Nghj quy~t D{li hQi d6ng c6 dong thuang nien s601/2018INQ-DHDCD ngay 31 thang 3 nam2018, cac c6 dong dl'l thong qua phuong an chao ban100.400.S9S c6 phi~u cho c6 dong hi~n hfru v6igia 10.000VND/c6 phi~u v6i tyl~ thl,l'chi~n quy~n la 1.000:20S (c6 dong s6 hfiu 1.000 c6 phi~u seduQ'c quy~n mua20S c6 phi~u m6i). Xem Thuy~t minh 46 -zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASI,l' ki~n sau ngay k~t thuckY k~ toan.

Quy d ....trfr bBsung van di~u I~

VND

Quy d., phongtai cmnh

VND

Quy khacthu(k van

chu sO'hfruVND

TBngVND

23.3 Cac quy

sa du t~i ngay1thang 1nam 2018 va ngay 30thang 6 nam 2018 90.180.029.235 333.582.301.683 374.056.888 424.136.387.806

SS

Ngan hang Thuong mai CBphan Phuong DongS6 41 va 45 Le DuAn, Phuong B~n Nghe, Quan 1Thanh ph6 H8 Chi Minh, Vi~t Nam .Thuy~t minh bao cao tai chinh hQ'Pnh5t gifra nien d(l choky sau thangk~t thuc ngay30 thang6 nam2018(ti~p theo)

M~u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhanh theo Thong tus649/2014flT-NHNN

nga» 31 thdng 12ndm 2014cua Ngiin hangNha nutic Vi¢t Nam)

Quy khacQuy dV trfr bA Quy d....phong thuQC van

sung vAn di~u I~ tai chinh chuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASO' huu TAngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND VND VND VNDs6 du t~i ngay 1 thang 1nam 2017 va ngay 30thang 6 nam 2017 49.474.496.734 252.171.236.681 374.056.888 302.019.790.303

23.4 cfi tuc

Theo Nghi quyet Dai hQi d6ng c6 dong thuong nien s60112018INQ-DHDCD ngay 31 thang 3 nam2018, cac c6 dong da thong qua phuong an phat hanh c6 phieu dS tnt c6 nrc nam 2017 voi s6 IUQ11g69.545.778 c6 phiSu, ty l~ th\fc hi~n la 1.000:142 (c6 dongsa hihI 1.000 c6 phiSu duqc nh~n 142 c6phiSu mm). Xem ThuySt minh 46 - S\f k:i~nsau ngay kSt thucIcy kS toan.

24. Thu nh~pliii thuin

Thu nh~p Uii va cac khmin thu nh~p trrong tv tir• TiSn gui t:;ticac t6 chuctin d\lng khac• Cho yay khach hang va cho yay cac t6 chuc

tin d\lng khac• ChUng khoan nq dliu tu s~n sang dS ban• Nghi~p V\lbao lanh• Ho:;ttd9ng tin d\lng khac

Chi phi liii va cac khoan chi phi trrong t ....cho• TiSn gui cua khach hang va cua cac t6 chuc

tin d\lng khac• TiSn yay cac t6 chuctin d\lng khac va v6n taitrq,

uy thac dliu tu• Phat hanh gi~y to co gia• Ho:;ttd9ng tin d\lng khac

Thu nh~p liii thuin


VND VND

72.594.788.999 79.933.723.060

56

2.878.528.272.641545.579.593.334

38.162.009.46762.426.003.431

1.881.463.128.089551.125.595.411

34.361.551.20842.791.042

3.597.290.667.872 2.546.926.788.810

(1.658.726.805.908) (1.364.007.295.158)

(42.848.015.774)(184.193.556.157)

(68.899.816.977)

(85.688.469.223)(43.577.300.548)(15.844.487.240)

(1.954.668.194.816) (1.509.117.552.169)

1.642.622.473.056 1.037.809.236.641

Ngan hang Thuong mai C6 ph§n Phuong DongsA 41 va 45 Le Du§n, Phuong BSn Nghe, Qu~n 1Thanh phA H5 Chi Minh, Vi~t NamThuySt minh bao cao tlii chinh hep nhAt gifra men dl) choky sau thang kSt tlnic ngay 30 thang 6 nam 2018(tiSp theo)

25. Lai thudn tir hoat dQng djchzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAVI}.

Thu nh,p tir hoat dqng djch vy• Dich vu thanh toan• Dich vu ngan quy• Dich vu tu v~n• Dich vu dai 19bao hi~m va phi lien k~t bao hi~m• Dich vu bao quan tai san• Dich vu khac

Chi phi hoat dQngdjch vy• Dich vu thanh toan• Djch vu ngan quy• Dich V\l tu v~n• Chi phi buu di~n va m:;tngvi@nthong• Chi phi hoa h6ng moi gi6'i• Uy thac va d:;ti19• Cac dich V\l khac

Lai thuinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtil ho~t dqng dich vy

M§u B05a!fCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh. thea Thong tus6 4912014fIT-NHNN

ngay 31 thong 12ndm 2014cua Ngiin hang Nha nutrc Vi?t Nam)


VND VND

22.447.009.399 15.855.707.689927.038.327 2.887.698.880618.636.363 1.195.686.362

109.738.860.017 17.295.166.05111.292.727 51.537.138

24.015.521.240 67.496.174.309

157.758.358.073 104.781.970.429

(7.916.543.066) (5.069.549.892)(194.183.926) (186.342.376)

(4.000.000)(150.976.051) (1.115.559.472)

(1.824.132.598) (6.775.854.968)(291.818.182) (66.680.780)

(10.559.672.799) (4.368.723.637)

~~(20.937.326.622) (17.586.711.125) ~~

136.821.031.451 87.195.259.304 ,~",I~~'

;~\\~.._

;t

~ ......

57

Ngan hang Thirong mai C6 phin Phuong BongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASa 41 va 45 Le Dulin,PhuongB~n Nght\ Quan 1Thanh ph6HB Chi Minh, Vi~t Nam .Thuyet minh bao cao tai ehinh hgp nh§t giu'a men dQehoky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~ptheo)

26. Lai thu§n til' hoat dQngkinh doanh ngoai hBi

Thu nh~pzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtil' hoat dQngkinh doanh ngoai h6i• Lai nr kinh doanh ngoai t~ giao ngay• Lai tir cac cong cu tai chinh phai sinh ti~n t~• Lai tir kinh doanh yang

Chi phi hoat dQng kinh doanh ngoai h6i• L6 tir kinh doanh ngoai t~ giao ngay• L6 tir cac cong cu tai chinh phai sinh ti~n t~• L6 ttl'kinh doanh yang

Uii thuin til' hoat dQng kinh doanh ngoai h6i

M§u B05a!fCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea Thong tus64912014/T[-NHNN

ngay31 thong 12niim 2014cua Ngiin hangNha nuoc Vi?t Nam)

Ky sau thang k~t tlnic ngay30/6/2018 30/6/2017

VND VND

39.254.446.427 40.661.195.99151.373.171.118 40.487.112.808

6.544.997 23.447.056

90.634.162.542 81.171.755.855

(232.180.837) (209.826.125)(42.051.832.911) (63.796.4 72.516)

(379.760) (49.984.215)

(42.284.393.508) (64.056.282.856)

48.349.769.034 17.115.472.999

27. Lai thu§n tir mua ban chUng khoan kinh doanh

Uii tu ban ch(mg khoan kinh doanh

28. Liii thu§n tir mua ban chUng khoan d§u to'

Uii tu mua ban ch(mg khoan d§.utuTrich l~p dl,fphong giam gia ch(mg khoan d§.utu s£n sangd~ ban (Thuy~t minh II(i))Trich l~p dl,fphong rui ro tin d\lng chung cua chung khoand§.utu s£n sang d~ ban (Thuy~tminh11(ii))

Ky sau thang k~t thtic ngay30/6/2018 30/6/2017

VND VND;,'\()

.\\.~<

:-n~.IliJ

17.618.963.984

Ky sau thang k~t thtic ngay30/6/2018 30/6/2017

VND VND

642.463.358.821 39.827.126.662

(27.280.800)

(5.006.753.389) (5.615.736.352)

637.456.605.432 34.184.109.510

58

Ngan hang Thuong mai Ca phAn Phuong Dongs6 41zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAva 45 Le Dulin, Phuong B@nNghe, Quan 1Thanh ph6 H6 Chi Minh, Vi~t Nam .Thuy@tminh bao cao tai chinh hQ'Pnh§t gifra nien di}choky sauthang k@ttlnic ngay 30 thang 6 nam 2018(ti@ptheo)

M§u B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh.theaThOng tus649/2014fIT-NHNN

nga» 31 thdng 12ruim 2014cua Ngiin hang Nha nude Vi¢tNam)

29. Lai thuan til' hoat dQng khac

Thu nh~pzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtil hoat dQng khac• Thu tir thanh 19, nhuong ban tai san• Thu tir thanh toan trai phieu d~e bi~t• Thu tir cac khoan no dii duocxu 19• Thu tir hoat d9ng kinh doanh khac

• Thu nhap khac


VND VND

107.320.403.5176.204.835.623

22.595.538.4711.155.658.120

62.422.639.504

7.432.449.9665.121.586.7832.028.469.7121.024.287.735

959.057.813

199.699.075.235 16.565.852.009

Chi phi hoat dQng khac• Gia tri ghi s6ella tai san thanh 19, nhuong ban• Chi vS hoat dong kinh doanh khac• Chi phi khac

(102.742.314.254)(1.807.221.431)(1.062.748.413)

(5.952.462.711)(61.427.500)

(1.540.888.192)

(105.612.284.098) (7.554.778.403)

Lai thuin til hoat dQng khac 9.011.073.60694.086.791.137

30. Chiphiho~tdQng

1. Chi phi eho nhan vien:Trang do:• Chi luang va ph1:lcdp• Chi dong gop thea luang

• Chi trQ'cdp• Chi khdc cha nhiin vien2. Chi vS tai simTrong do:• Chi ph{ khdu haa taiscmc6 dtnh

• Chi phi tai scmkhdc3. Chi eho ho;;ttdOng quan 19eongV\l

4. Chi nOp phi bao hi~m, bao hi~m tiSn gui ella khaeh hang5. Chi nOp thuS va cae khoan phi, 1~phi6. Chi phi dlJ phong (ThuySt minh 12(ii))

182.197.643.354


VND VND

860.397.924.814

133.666.620.34827.161.647.125

597.134.08620.772.241.795

115.136.828.964

22.279.452.35492.857.376.610

268.940.552.86520.177 .379.651

1.581.151.3641.798.626.132

272.273.267.508

200.989.311.35352.994.279.433

1.053.078.84217.236.597.880

137.116.471.967

29.033.024.750108.083.447.217424.642.650.372

24.405.059.7261.960.475.241

589.832.182.330

59

Ngan hang Thutmg maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phin Phuong Dongsi} 41 va 45Le Duan, Phmmg B~n Nghe, Qu~n 1Thanh phi}H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hop nh§t gifra men d(i choky sau thang k~tthUcngay30 thang6 nam2018(ti~p theo)

31. Chi phi d.,phong rui ro tin dung

Trich I~p du phong chung cho vaykhach hang

(Thuyet minh lO(i»Trich I~p du phong cu th~ cho vay khach hang(Thuyet minh 10(ii»Trich I~p/(hoan nhap) dtr phong trai phieu d~c biet(Thuyet minh l lfiii)

32. Thu~thu nh~p doanh nghiep

Miu B05a/TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hank thea ThOng tus64912014flT-NHNN

nga» 31 thdng 12niim 2014cua Ngiin hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANha nutrc Vi?t Nam)

Ky sau thang kit tlnic ngay30/6/2018 30/6/2017zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND VND

47.516.303.444 75.323.462.172

208.450.791.471 30.065.432.852

159.069.934.326 (4.859.135.508)

415.037.029.241 100.529.759.516

32.1 Ghi nh~n trong bao cao k~t qua hoat d{)ngkinh doanh hQPnhit

Ky sau thang kit thuc ngay30/6/2018 30/6/2017

VND VNDChi phi thu~ thu nh~p doanh nghiep hi~n hanhKy hi~n hanh

Chi phi thu~ thu nh~p doanh nghi~p h03n I~i

Chi phi thu~ thu nh~p doanh nghi~p

32.2 Dai chi~uthu~suit th1!Ct~

Lgi nhu~n truac thuS

ThuS tfnh theo thuS su~t ap d\lng cho Ngan hang va

cong ty conDi~u ehinh eho imh huang thui eua:• Chi phi khong dugc kh~u trir thu~• Thu nh~p chiu thu~ khac

Chi phi thu~ thu nh~p doanh nghi~p

260.542.634.263 99.259.451.040

260.542.634.263 99.259.451.040

Ky sau thang kit thuc ngay30/6/2018 30/6/2017

VND VND

1.301.520.680.039 494.953.210.214

260.304.136.008 98.990.642.043

238.498.255 187.408.19681.400.801

260.542.634.263 99.259.451.040

)

60

Ngan hang Thuong rnaizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph AnPhU'O'OgDongS6 41 va 4S U Duan, Phuong B~n Nghe, Qu~n 1Thanh ph6Ha Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hep nh§t gifra mendQ choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M~u BOSaffCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea Thong ttls6 49/2014fJT-NHNN

nga» 31 thdng 12ndm 2014cua Ngiinhang Nha nuoc Vi¢tNam)

32.3 Thu~suit ap dung

Mire thuS su&tthuS thu nhap doanh nghiep ap dung cho Ngan hangva cong ty con la 20%.

33. Lai trencB phieu

33.1 Liii cobantren c6phi~u

Viec tinh toan liii co ban tren c6 phieu choIcy san thang kSt thiic ngay 30 thang 6 nam 2018 diroc diratren s61<;Yinhuan thuan thuoc v€ c6 dong ph6 thong la 1.032.104.828.229 VND (Icy san thang kSt thucngay 30 thang 6 nam 2017: 392.329.435.998 VND) va s6 IUQ'llgc6 phiSu ph6 thong binh quan giaquy€n la 559.304.778 c6 phiSu(Icy sau thang kSt thUc ngay 30 thang 6 nam 2017: 459.304.778 c6phiSu), chi tiSt nhu sau:

33.1.1 L(1inhuijn thuiin thu{Jcvi c6 oong ph6 thong


VND VND

LQ'inhu~n thucin trongIcyS6 phan b6 van quy khen thuemg va phuc IQ'i(*)

1.040.978.045.776(8.873.217.547)

395.693.759.174(3.364.323.176)

LQ'inhu~n thucin thuQc v€ c6 dong ph6 thong 1.032.104.828.229 392.329.435.998

(*) S6 phan b6 van quy khen thuemg va phUc IQ'iduQ'cuac tinh b~ng 1% cua IQ'inhu~ sau thuS trongIcysau khi trich l~p cac quy dv tm b~t buQc. Ty l~ phan b6uac tinh nay nh&tquan vai ty l~ phan b6 thvctS trong cac nam truac.

33.1.2 Sac6 phiiu ph6 thong blnh qulin gia quyin

Ky sau thang k~t thuc ngay

cA phi~u

30/6/2017(di~u chinh l~i)

cA phi~u

30/6/2017(theo bao cao

trmyc day)cA phi~u

30/6/2018

C6 phiSu ph6 thOng dii pMt hanh nam truacmang sangAnh huemg cua s6 c6 phiSu phat hanh d~ tntc6 tuc nam 2017Anh huemg cua s6 c6 phiSu chao ban cho c6dong hi~n hfru (**)

489.759.000 389.759.000 389.759.000

69.545.778 69.545.778

S6 lUQ'ngbinh quan gia quy€n cua c6 phiSuph6 thong

559.304.778 459.304.778 389.759.000

61

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phin Phurrng BongS6 41 va 45 Le DnAn, Phuong B@nNghe, Qn~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnh§t gifra men dQchoky san thang k@ttlnic ngay 30 thang 6 nam 2018(ti@ptheo)

M§n B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban himh thea Thong tus649/2014/IT-NHNN

ngay 31 thong 12zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAndm 2014cua Ngtin hang Nha nutrc Vi?t Nam)

(**) Tai ngay phat hanh bao cao tai chinh hop nh~t nay, Ngan hang chuauoc tfnh duoc anh huang cua s6c6 phieu chao ban cho c6 dong hien hfru do thi~u thong tin v~ giathi tnrong cua c6 phieu Ngan hang.

33.1.3 Iiii CO' ban trenc6phiiu

Ky san thang k~t tlnic ngay30/6/2018 30/6/2017 30/6/2017zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND

Lai CO" ban tren c6 phieu

(di~uchinh lai)VND

(theo bao caotrurrc day)

VND

1.845 854 1.007

33.2 Lal suygiam trenc6phi~u

Tai ngay bao cao, Ngan hang khong c6 b~tkY lo~i d phi~u ti~m nang nao c6 tinh suy giiim. Do v~y,yeu du trlnh bay Hiisuy giiim tren c6 phi~u khong ap dVng.

34. Ti~D va cackho3D tU'ong dU'ongti~D

Ti€n m~t, yang b~c, da quyTi~n gui t;;.tiNgan hang NhanuacVi~t NamTi~n gui va cho yay cac t6 chuc tin dVng khac c6kYh,;mg6c khong qua ba tMng

30/6/2018VND

31112/2017VND

776.099.878.2073.883.213.778.045

648.859.156.9693.106.795.746.709

'I I\~l

, ~~\t

;~WJ'10.488.054.556.070 9.466.146.121.138

15.147.368.212.322 13.221.801.024.816 .~

- rr.l'"'=

62

Ngan hangThunng m~iCo phan Phlfong DongS641 va 45 Le Du§n, Phuimg B~nNghe,Qu~n 1Thanh ph6 H6 Chi Minh, Vi~tNamThuy~t minh bao cao tai chinh hep nh§t giframenzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIll} choky san thang k~t thtic ngay 30 thang 6 nam 2018(ti~ptheo)

Mau BOSalTCTD·HN(Ban hann thea ThOngtil's649/2014fIT-NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thong 12ndm 2014cua Ngiin hang Nha nuoc Vi¢tNam)

35. Tinh hinh tho nh~pciia canbQ,cong nhan vien

T6ng s5nhan vien binh quan trong IcYThu nh~p cua nhan vien1. Luang2. Thu6ng

3. T6ng thu nhap (3=1+2)

TiSn luang binh quan hang thang/nhan vienThu nh~p binh quan hang thang/nhan vien

Ky sau thang k~t tlnic ngay30/6/2018 30/6/2017zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND VND

5.497 4.102

423.879.477.758147.413.895.927

262.305.390.49925.870.957.869

571.293.373.685 288.176.348.368

12.851.84317.321.368

10.657.62211.708.774

36. Taisan, gi~y tir cogia th~ ch~p, cim c3 va chi~t kh~u, tai chi~t kh~o

36.1 Tal san, gi§y to'co gia nh~n th~ chip, cAmc8 va chi~tkh§u, tai chi~tkh§u

Tai san, gi~ytir co gia nh,n th~ ch~p, cim cBva chi~tkh~u clla khach hangB~t dQng sanDQng sanGi~y to' eogiaTai sankMe

30/6/2018VND

31112/2017VND

63.928.906.377 .67814.672.542.531.01121.603.577.652.01012.645.848.852.193

57.203.136.420.67714.968.868.051.17120.774.227.408.97411.381.309.404.492

112.850.875.412.892 104.327.541.285.314

36.2 Tai san, gi§y to'co gia dua di th~ chip, dm c8 va chi~tkh§u, mi chi~tkh§u

Chung khoan d&utu sin sang d~ ban(Thuy~t rninh 17)

30/6/2018VND

31112/2017VND

4.214.798.746.016

63zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

~. )

\

.~~;."

Ngan hang Thuongmai C6 ph§n Phuong Dongs6 41 va 45Le Duan, Phuong B€n Nghe, Qu~n 1, Thanh ph6 H6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAChi Minh, Vi~t NamThuyetminh bao cao titi chinh hQ]l nhAt giu'a nien dQcho kysauthang k€t thucngay30 thang 6 nam 2018 (ti€p theo)

Milu B05a/TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh.thea Thong tus64912014fIT-NHNN

ngay31 thdng12 nam 2014cua Ngiinhang Nha nuac Vi¢t Nam)

37. Nghia Vl} ngti~m in va cac cam k~t dua ra

30/6/2018 31/12/2017Gia tr] theo hQP Gia tr] theo hQP Gia tr] theo hQP Gia tr] theo hQP

d).zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAA Ti~n gUi ky quy, ).

d6ng-g(lp Ti~n gUi ky quy o6ng-thuAnong- gQP oong- thuanVND VND VND VND VND VND

Bao lanh yay v6n 102.415.283.000 268.254.790 102.147.028.210 98.415.283.000 317.473.333 98.097.809.667Cam k€t giao dich h6i doai 30.599.382.612.881 30.599.382.612.881 36.650.739.459.250 36.650.739.459.250Trong do:• Cam k~t mua ngoai t~ 1.820.229.454.725 1.820.229.454.725 451.352.600.000 451.352.600.000• Cam ketban ngoai t~ 1.820.196.534.756 1.820.196.534.756 451.352.600.000 451.352.600.000• Cam k€t giao dich hoan d6i tien t~ 26.958.956.623.400 26.958.956.623.400 35.748.034.259.250 35.748.034.259.250Cam k€t trong nghiepVl,I UC 1.298.033.128.768 39.451.015.113 1.258.582.113.655 1.335.028.735.462 40.712.974.300 1.294.315.761.162

Bao lanh khac 5.941.114.742.106 138.405.133.816 5.802.709.608.290 5.907.135.112.932 134.366.744.023 5.772.768.368.909

37.940.945.766.755 178.124.403.719 37.762.821.363.036 43.991.318.590.644 175.397.191.656 43.815.921.398.988

64

Ngan hang Tbuong mai C6 ph~n Phuong DongS6 41 va 45 Le DuAn, Phuong BSn Nghe, Qu~n 1Thanh ph6 H8 Chi Minh, Vi~t NamThuyet Minh bao cao tai chinh hQ'P nh§t gifra nientIQ choky sau thang kSt thuc ngay 30 thang 6 nam 2018(tiSp theo)

Mllu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann theo Thong tus64912014IIT-NHNN

ngay31 thong12nam 2014ella Ngtin hang Nha nuac Vi¢tNam)

38. Giao djch chii y~uVOl cac ben lien quanS6 dir va cac giao dich chu ySuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAV01 cac ben lien quan tai thoi di~m eu6ikY va trong ky nhir sau:

S6du cu6i ky 30/6/2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

VND31112/2017

VNDPhii thul(Phii tra)

Cac ben lien quan khac(*)Tang CongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAty Bin Thanh - TNHH MTVTi~n giriLai phai tnt

(628.935.945.305)(1.937.564.491)

(604.315.504.416)(1.787.423.609)

Giao djch ph at sinh trongky Ky sau thang k~t tluic ngay30/6/2018 30/6/2017

VND VND

Cac ben lien quan khac(*)Tang Congty Bin Thanh - TNHH MTVNhan ti~n gjriRut ti~n gtri

1.306.088.857.2961.281.468.416.407

578.486.848.960617.527.590.904

H{jidang Quantri; Ban KiJm sodt va Ban Tang Gidmd6cThu lao tra eho cac Thanh vien Hoi d6ng Quan triThU lao tra eho Ban Ki~m soatTi~n luong, thuang va ph1,ldip tra ehoBan T6ng Giam d6e

3.898.762.5001.263.600.000

2.262.540.000938.340.000

13.086.535.433 6.449.407.510

:~Gt-\\

-.r:}~~':?~~~

(*) Cae ben lien quan khae bao g6m nhfrng nhan S\Iquan ly ehu eh6t la thanh vien Hoi d6ng Quan tri, thanhvien Ban T6ng Giam d6e, thanh vien Ban Ki~m soat, nhfrng thanhvien than e~n trong gia dlnh eua caeea nhiin nay va nhfrng doanh nghi~p do cae ea nhiin nay n~m tr\Ie tiSp ho~e gian tiSp ph~n quan tn;mgquy~n bi~u quySt ho~e thong qua vi~e nay nguai do co th~ co anh huang dang k~ t6i T~p doan.

65

Ngan hang ThurmgmaizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli ph§n Phuong Dongs6 41 va 45Le DuAn,Phuong B~n Nght\ Qu~n 1, Thanh ph6 He}Chi Minh, Vi~tNamThuy~t minh bao cao tai chinh hop nhftt gifra niendQchoky sauthang k~t thuc ngay 30 thang6 nam 2018 (ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhanh thea Thong tus649/2014fIT-NHNN

ngay31 thdng12nom 2014cua Ngdnhang Nha nuac Vi¢t Nam)

39. Mire dQt~p trung cua tai san, nQ'phai tra va cac cam k~t ngoai bang theo khuVl}'C dja lyTai ngay 30 thang 6 nam 2018

Cong Cl}tai chinhChung khoan kinh phai sinh (Tang gia

Tiin giHva cho vay Cho vay khach doanh va clnrng Ti@ngili va vay tir Ti@ngili cua khach PMt hanh gHlytir Cac cam k~t tin tr] giao djch theoTCTD kMc - gqp hilng- gqp khoan dfiu ttr - gqp TCTD kbac hang co gia dl}ng hQll d6ng)

VND VND VND VND VND VND VND VND

Trangnuac 11.716.853.816.787 52.899.593.766.22119.766.852.404.804 13.686.347.434.276 56.775.996.697.368 8.475.528.225.933 7.341.563.153.874 16.498.044.241.498

Nuac ngoai 149.604.739.283 1.250.142.440 197.080.555.578

11.866.458.556.070 52.900.843.908.661 19.766.852.404.804 13.686.347.434.276 56.973.077.252.946 8.475.528.225.933 7.341.563.153.874 16.498.044.241.498

T~i ngay 31 tbang 12 nam 2017Cong Cl}tai chinh

pbai sinh (Tang giliTi@ngiHva cho vay Cho vay kbach Chtl'ng khoan dfiu Ti@ngili va vay tir Ti@ngili cila kbach Pbat hanh gi§y tir Cac cam k~t tin trj giao dtch theoTCTD kbac - gqp hang - gqp to'- gqp TCTDkhac hang co gia dl}ng hQll dong)


Trangnuac 9.991.372.918.756 48.175.997.541.160 20.109.374.921.99516.303.630.227.401 52.971.024.759.418 4.361.689.265.933 7.340.579.131.394 18.043.305.991.814

Nuac ngoai 389.942.702.382 6.979.142.665 234.767.635.759

10.381.315.621.138 48.182.976.683.825 20.109.374.921.995 16.303.630.227.40153.205.792.395.177 4.361.689.265.933 7.340.579.131.394 18.043.305.991.814zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

66

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli phAn Phuong Dongse 41 va 45 Le Du§n, Phuong B~n Nghe, Qu,n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'Pnh§t gifra nien d{lchoky sau thing k~t tlnic ngay 30 thing 6 nam 2018(ti~p theo)

Miu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh.thea Thong tus64912014fIT-NHNN

nga»31 thdng12nam 2014cua Ngtin hang Nha nuac Vi¢t Nam)

40. Quan Iy rui ro tai chinh

40.1 QuanIy rui ro tai chinh

40.1.1 Tang quan

Rui ro luon luon tiem Antrong hoat dQng cua Tap doan va duoc quan Iy thong qua cac quy trinh nhandien, phan tich va danh gia, xu Iy rui ro, giam sat va bao cao thirong xuyen. Quy trinh quan Iy rui ro lathen chot d6i voi kha nang sinh loi cua T~p doan va m6i ea nhan trong T~p doan e6 traeh nhi~m phbngngua va ngan eh(m cae rui ro lien quan. T~p doan d6i mi;itvai cae lo~i rui ro nhu: rui ro tin dl,mg, ruiro thanh khoan, rui ro thi tmang va rui ro ho~t dQng.

40.1.2 Cd cau quiin Ij rui rozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

H(Ji d6ng Quem trj

HQi d6ng Quan tri la nhfrng ngum ehiu traeh nhi~m eu6i eilng vSh~ th6ng quan Iy rlii ro trong T~pdoan thong quaSl,l' giam sat bfu cae Uy ban rui ro: Uy ban Quan Iy rlii ro, Uy ban QuanIy Tai san Nq- C6, Uy ban Xu Iy nq, Uy ban Tin d\lng.

Uy ban Quem lj riti ro

Uy ban Quan Iy rui ro tham muu eho HQi d6ng Quan tri vS Khung quantri rui ro bao g6m: tham mO'llHQi d6ng Quan tri ban hanh ehiSn luqe quan Iy rlii ro, tuyen ngon khAu vi rui ro; quy ehS quan Iy ruiro ho~t dQng, quy ehS quan Iy rui ro tin d\lng;cO' du t6 ehue, ehue nang nhi~mV\) eua bQ may quan trirui roo

Uy ban Quan Iy rui ro xem xet, danh gia tinh phil hqp va hi~u qua eua cae quy ehS, quy dinh, eong e\lva phuong phap quan tri rui ro hi~n hanh eua T~p doan d€ dua ra cae khuySn nghi, dS xufrt d6i vai HQid6ng Quan tri vS nhfrng yeu du dn thay d6i.

Uy ban QUlin ly rui ro phan tfeh, khuySn nghi Hoi d6ng Quan tri vS cae rui ro mm, dua ra nhfrng citnhbao vS mue dQ an toan eua Ngan hang va eong ty contmae nhfrng nguy CO', tiSm Anrui ro e6 th€ anhhuang va khuySn nghi bi~n phap phbng ngua d6i vm cae rui ro nay trong ngiin h~n cling nhu dai h~n.

H¢ th6ng bao cao va do Luong rui ro

Vi~e thea d6i va quan Iy rui ro duqe thlJe hi~n dlJa tren nhfrngh~n mue duqe thiSt l~p bfu Ngan hangNha nuae va ni?i bi? T~p doan. Nhfrng h~n mue nay phan anh ehiSnluqe kinh doanh va moi tmang thitmang eua T~p doan cling nhu mue dO rui ro rna T~p doan s~n sang eh~p nh~n.

Cae thong tin kSt hqptiT ho~t di?ng kinh doanh duqe ki€m tra va xu Iy d€ nhim phan tieh, ki€m soat vaphat hi~n sam cae rui roo Bao eao bao g6m kSt qua thlJe hi~n va tuan thu cae h~n mue quy dinh bfuNgan h~mgNhamrac va nQi bQ T~p doan; tinh hinh quan tri rui ro thi truOng, rui ro thanh khoan, rui ro

ho~t di?ng, rui ro tin d\lng. DinhIcy Ban T6ng Giam d6e (hang thang), Hoi d6ng Quan tri va Uy banQuan Iy Rui ro (hang quy) se nh~n duqe bao eao t6ng hqp eung dp dAydu cae thong tin dn thiSt ehovi~e danh gia va dua ra kSt lu~n va giam sat vS rui ro eua T~p doan.

D6i vai tfrt cii. cae dp trong T~p doan, cae bao eao rui ro e\l thS se duqe I~p va phan ph6i nhim dambao ring tlit cit cae phbng ban kinh doanh d~u c~p nh~t tlit citcae thong tin dn thiSt mot each d~y duva kip thm.

67

Ngan bang Thuoug mai Cll phfin PhU'O'DgBongS6 41 va 45 Le Dulin, Phmmg B~n Nghe, Qu,n 1Thanh ph6 H6 Chi Minh, Vift NamThuyet minh bao cao tai chinh hQ1>nhAt gifra men de) choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

Miu B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus64912014nT-NHNN

ngay31 thdng12niim 2014cua Ngiin hang Nha nuac Vi¢tNam)

40.2 Rul ro tin dung

Rui ro tin dung xufrt phattir cac hoat dong tin dung khi khach hang vi pham cac di~u kien cua hop d6ngtin dung hoac do tac dQng cua cac ySu t6 khach quan lam anh huangdSn nang hrc tai chinh, nguon trano cua khach hang, lam giam hoac mfrt gia tri tai san bao dam.

QulinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIj rili ro tin dung

BS dam bao quan ly t6t v~ rui ro tin dung, Tap doan dii thanh l~p Phong Quan ly rui ro tin dl,1ngtr\fcthuQc Kh6i Quan Ly Rui Ro, bao g6m 4 bQ ph~n:

BQ ph~n Chinh sach tin dl,1ng,BQ ph~n Giam sat tin dl,1ng:th\fc hi~n cong tac giam sat tr\fc tiSp,giam sattiT xa va giam sat hang hoa; vaBQ pMn Bao cao va BQ pMn Quan ly congzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACI,1: th\fc hi~n vi~c thea d6i chfrt luqng tin dl,1ngclingnhu nghien cUu cac chinh sach anh huang dSn cong tac tin dl,1ngcua T~p doan.

Ngoai ra con cac phong ban khac cling th\fc hi~n vi~c quan ly rui ro tin dl,1ngla Trung tam xu lynq(bao g6m Phong Thu h6inq, Phong Xu lynq som va BQ ph~n H6trq), Phong Quan ly tai san bao dam,Phong KiSm soat giai ngan tin dl,1ngtr\fc thuQc Kh6i V~n Hanh, Phong Phcip chS tuan tM tr\fc thuQcBan T6ng Giam d6c, cac Phong Quan ly kinh doanh thuQc cac Kh6i kinh doanh, Phong KiSm toan nQibQ trvc thuQc HQi B6ng Quan Tri.

Cac bi~n phcip quan ly rui ro tin dl,1nghi~n duqc T~p doan th\fc hi~n:

• T~p doan xay dl!ngca eftu t6 chuc dl,1'atrenM th6ng kiSm soat va can b~ng. Cac dan vi kinh doanhduqc tach rieng hoan toan v&i cac dan vi quan ly rui ro, dinh giatai san bao dam va phe duy~t tindl,1ng. B6i v&icac h;:tnmuc nM, dan vi kinh doanh duqc thl!c hi~n dinh gia tai san bao dam va pheduy~t cho vay. B6i v&i cac h;:tnmuc Ian han, thl!c hi~n dinh gia tai san bao dam va phe duy~t t~ptrung t~i hQi sa. T~p doan dinh huang se th\fc hi~n dinh gia taisan bao dam va phe duy~t t~p trungtoan bQ t~i hQisa;

• Binh huang da d~ng hoa ho~t dQng; dam bao t6c dQ tang truang tin dl,1ngva ty l~ cho vay phi sanxufrt luon thfrp han muc gi&i h~n cua Ngan hang Nha nu&c quy dinh;

• Xay dl!ng va ban Mnh cac san ph&m, chuang trinh d~c thu danh rieng eho cae nganh kinh tS, d6ituqng khach hang phu hqp dinh huang, chiSn luqe phcit triSn eua T~p doan, nh~m gia tang lqi thSe;:tnhtranh tren thi truOng, nang cao hi~u qua triSn khai sanph~m;

• Xay dlJIlg quy dinh, quy trinh eho vay cMt eM, trong do quy dinh CI,1 thS eong vi~e, nhan Sl! phl,1trach, mfru biSu ap dl,1ngtiT giai do~n kheri dAueho dSn giai do~n quan ly, thu h6inq vay, nh~m dambao tinh d6ng bQ va kiSm soat xuyen su6t trong qua trinh eftp tin dl,1ng;

• T6 ehue bQ may giam sattiT xa va kiSm tra thuOng xuyen d6i veri eac khach hang vay, nh~m dambao qul'm ly t6t ngu6n thu nh~p, tai san bao dam va danh gia kip thOi kha niing tranq cua khachhang;

• Ra soM cae quy dinh, quy trinh, m~u biSu thuOng xuyen va so sanh v&i Hnh hinh thl,fc t~ de di~uehinh eho phu hqp va dap Ung duqc ml,1ctieu h;:tnchS rui ro;

)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

68

Ngan hang Thuong mai C6 ph§n Phuong DongS6 41 va 45Le Duan, Phuong BSnNghe,Qu~n 1Thanh ph6 H8 Chi Minh, Vi~t NamThuySt minh bao caotai chinh hQ'pnhAt gifra mendQ choky sau thang kSt thuc ngay 30 thang 6 nam 2018(tiSp theo)

Mau B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli theo ThOng tus64912014IIT-NHNN

nga» 31 thdng 12ndm 2014cuaNgiui hang Nha nuoc Vi¢tNam)

• Cac van ban dinh ch~ truce khi ban hanh trien khai thirc hien d~u phai duocPhong Phap ch~ tuanthu thAm dinh, kiem soat nham dam bao tfnh phap 1:9,kiem soat rui ro cho T~p doan. Cac quy dinhsan pham sau khi ban hanh d~u diroc danh gia dinhkY nh~m danh gia hieu qua tri~n khai san ph Amva ra soat lai ne)i dung quy dinh nham dam bao tuan thu quy dinh chinh sach tin d\lng chung cuaT~p doan va quy dinh phap lu~t;

• T~p doan da thl,fc hi~n Dl,fan qUlin tri rui ro, dua ra tuyen b6 khAu vi rui ro, ap d\lngzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAM th6ng x~ph~ng tin d\lng ne)ibe)vao vi~c thAm dinh phe duy~t cho vay, xay dl!I1gchinh sach tin dl,mgdanh chokhach hang thea k~t qua x~p h~ngtin d\lng ne)i be), ap d\lng h~ th6ng dnh bao nO'sam vao vi~cdanh gia khach hang sau cho vay;

• Cac don vi quan 1:9rui ro dinhkY gih bao cao d~n Ban T6ng Giam d6c, Uy Ban Quan 1:9Rui ro,He)i d6ng Quan td, bao g6m cac bao cao v~ tang truang tin d\lng,chAt IUQ'llgtin d\lng, trfch l~p dVphong rui ro, cac muc giai h~n thea quy dinh Ngan hang Nhanuac va khAu vi rui ro;

• Ki~m toan ne)i be) thlJc hi~n ki~m toan va ki~m tra thuemg xuyen dam baoSIJ tuan thu va tinh hi~uIlJc cua cac chinh sach va quy trinh nghi~p V\l; va

• Diu tu thl,fchi~n va da cong b6 hoan thanh Dl,fan Basel II.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Tai san bao dam

D6i vai cac h~n muc nho, dan vi kinh doanh duO'c thlJc hi~n dinhgia tai san bao dam. D6i vai cac h~nmuc 160 hon, thlJc hi~n dinh gia tai san bao dam t~p trung t~i hQi sa bai be)ph~n de)cl~p. Vi~c dinh giaduO'c thlJc hi~n trenCO" sa gia tri thi truemg t~i thOi di~m dinh gia va duO'c c~p nh~t dinh kY thm'mgxuyen bao dam nguyen t~c quan19 rui ro va tuan thu cac quy dinh cua Ngan hang Nhanuac.

Cae cam kit va bao liinh

D~ dap Ung nhu Giu tai chinh cua khach hang, T~p doan phat hanh cac cam k~t khong huy ngang vacac nO'ti~m Ankhac nhau. Cac cam k~t va hilo lanh cling duO'c x~p h~ng va phan lo~i rui ro tin d\lng.

~IU~'

')~~

.~'n~\

Rui ro tin d(lng t{iptrung

Muc de) rili ro tin d\lng t~p trung cua T~p doan duO'c quan19 thea khach hang, thea be) pMn dia 1:9vangfmh ngh~.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

69

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli ph§n Phuong DongS8 41 va 45 Le DuAn, Phuong Bin Nghe, Qu~n 1Thanh ph8 HB Chi Minh, Vi~t NamThuyst minh bao cao tai chinh hQ'Pnh§t giu'a men dQchoky sau thang kit tlnic ngay 30 thang 6 nam 2018(tiip theo)

M§u B05aJTCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong tus64912014fIT-NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thdng 12ndm 2014cua Ngan hang Nh« nutrc Vi?t Nam)

Mire d9 rui ro tin dung t6i da cua T~p doan tai ngay bao cao, khong tfnh d~n tai san bao dam, bao g6m:

Cac khoan eho vay va phai thuTi~n giri tai Ngan hang Nha mrocViet NarnTiSn giri va cho vay cac t6 chirc tfn dung khac - gOpCho vay khach hang - gOpCac khoan phai thu - g9PCac khoan lai, phf phai thu

Chung khoan kinh doanh va diutil - gQPChung khoan kinh doanhChirng khoan no diu nr sin sang d~ banChung khoan diu tu gift d~n ngay dao h~n

Cae earn k~t tin d\mg - gQPBao lanh vay v6nCam k€t trong nghi~p V\lLlCBao lanh khac

30/6/2018 31/12/2017VND VND

3.883.213.778.045 3.106.795.746.70911.866.458.556.070 10.381.315.621.13852.900.843.908.661 48.182.976.683.825

344.344.074.195 170.046.058.200982.928.446.411 943.998.088.252

69.977.788.763.382 62.785.132.198.124

446.409.080.000 3.288.593.200.00019.009.237.077 .741 16.027.625.812.192

245.650.187.916 727.599.850.656

19.701.296.345.657 20.043.818.862.848

102.415.283.000 98.415.283.0001.298.033.128.768 1.335.028.735.4625.941.114.742.106 5.907.135.112.932

7.341.563.153.874 7.340.579.131.394

97.020.648.262.913 90.169.530.192.366

-"'"!){i

40.3 Riii ro thj trU'Ong

Rui ro thi truOng la rui ro rna gia tri hQ'PIy hoi;iegia tri cua dong tiSn trong tU011glai eua cae eong e\ltai ehinh se bi~n d9ng do sl,l'bi~n d9ng gia tren thi truOng. Rui ro thi truOng phtit sinh tu tr~ng thai rnaeua lai suftt, eac san phArn tiSn t~ va eong C\l v6n, tfttca cae san phArn nay d~u chiu tae d9ng tir bi~nd9ng tren thi truOng n6i chung va tUng lo~i thi truOng n6i rieng va Sl,l'thay d6i cua muc do bi~n d9ngeua gia thi truOng nhu: lai suftt, ty gia h6i doai va gia e6 phi~u.

__.11'.,--

70

Ngan hang Thuong maicaphAn Phuong DongS8 41 va 45Le Duan, Phuong B@nNghe, Qu~n 1Thanh ph8zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAHi> Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'pnhiit gifra niendQ choky sau thang k@tthiic ngay 30 thang 6 nam 2018(ti@ptheo)

M§u B05a!fCTD-HN(Ban hann thea Thong tus649/2014fIT-NHNN

nga»31 thdng12niim 2014cua Ngiin hangNha nuac Vi¢tNam)

40.3.1 Ruiro liii suOt

Rui ro Uiisuftt la rui ro rna gia tri hQP ly hoac caczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdong tiSn cua cong cu tai chfnh bien dong do thay d6ilai suftt thi tnrong. T~p doan se c6 nguy co chin rui ro liii suftt do su khong nrong xirng hay chenh lechgitta ngay dao han hoac ngay xac dinh lai liii suftt cua tai sanva no phai tra va cac cong C\lngo~i bangtrong m(>tgiai do~n nhftt dinh. T~p do~m quan ly rui ro nay thong qua vi~c can d6i ngay xac dinh l~iliii suftt cua cac tai san vanq phai tra.

DC;nhc;rya6i vm [iii sudt

Vi~c philn tfch d(>nh~y rui ro liii suftt duqc T~p doan th\fc hi~n dinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAkY hang thang va bao cao len Uyban Quan ly Tai sanNq va C6.

D(>nh~y rui ro liii suftt vai thu nh~prang tITliii phan anh nhUng anh huemg cua bi~n d(>ngliii suftt d6ivai thu nh~p liii rang trong 1 nam ti~p theo, tren cO'sa dong tiSn tai dinh liii suftt cua tai san c6 va taisannq nh~y liii, vai gia dinh liii suftt thay d6i 1% d6i vai tftt ca cac tai san vaa tftt ca cackY h~n.

Ngoai ra, T~p doan cling tham gia vao nhiSu giao dich phang ngila rui ro lien quan d~n cac cong C\lphai sinh nhu hoan d6i Uii suftt cho m\lc dfch quan ly rui ro liii suk

Phtin tich tai scm va n(Yphiti tra thea kY ajnh 19i liii sudt thl,l'cd

Ky h~n dinh l~i liii suftt th\fc t~ la kY h~n can l~i tinhtil ngay k~t thuckY k~ toan cho taikY dinh l~i liiisuftt gAn nhftt ho~c thai h~n dao h~n cua cac khoan m\lc tai sanva nq pMi tra nh~y cam liii suftt, tuythea y~u t6 nao d~nsamhon.

Cac gia dinh va diSu ki~n sau duqc ap dVng trong phan tichkY h~n dinh l~i liii suftt thl!c t~ cua cac taisan va congnq cua T~p doan:

• TiSn m~t, vang b~c da quy; g6p v6n dAutu dai h~n va cac tai san c6 khac (bao g6m tai san c6 dinh,bftt d(>ngsan dAutu va tai san c6 khac) duqc x~p lo~i khoan mvc khong chiu liii;

• TiSn gui t~i Ngfm hang Nhanuac Vi~t Nam duqc x~p lo~i tiSn gi'ri thanh toan do d6 ky h~n dinhl~i liii suftt th\fc t~ duqc x~p lo~i d~n m(>tth<ing;

• Ky h~n dinh l~i liii suftt th\fc t~ cua chung khoannq dAutu duqc xac dinh nhu sau:

Cac khoan mvc c6 liii suftt c6 dinh trong su6t thai gian n~m giG":Ky h~n dinh l~i liii suftt d\fatren thai gian can l~i cua hQP d6ng tinhtil ngay k~t thUckY k~ toan;Cac khoan mvc c6 liii suftt tM n6i: Ky h~n dinh l~i liii suftt thv·c t~ d\fa trenkY dinh l~i liii sufttgAnnhftt tinh til ngay k~t thUckY k~ toan;

• Ky h~n dinh l~i liii suftt th\fc t~ cua cac khoan tiSn gui va cho vay cac t6 chuc tin dVng; cac khoancho vay khach hang; cac khoiinnq Ngiln hang NhanuacVi~t Nam; cac khoan tiSn gui va vay cact6 chuc tin dVng va khoan mvc tiSn gui cua khach hang duqc xac dinh nhu sau:

Ole khoan mve eo liii suii! e6 djnh trong su6t thCrigian eua hQP d6ng: Ky h~n djnh l~i liii su~tth\fc t~ d\fa tren thai gian can l~i cua hQP d6ng tinhtil ngay k~t thuckY k~ toan;Cac khoan mvc c6 liii suftt tha nbi: Ky h~n dinh l~i liii suftt th\fc t~ dl!a trenkY dinh l~i liii sufttgAnnhftt tinh til ngay k~t thUckY kS toan;

71

Ngan hang Thirong mai C6 phAnPhuong DongS6 41 va 45 Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao titi chinh hep nh§t gifra men Ill}choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

MAu B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli thea ThOng tus6 4912014fIT-NHNN

nga» 31 thdng 12ndm 2014cua Ngdnhang Nha nutrc Vi?t Nam)

• Ky han dinh gia lai cua khoan muc phat hanh gi~yta c6 gia dira tren thai gian dao han thuc t~ cuatirng loai gi~y to c6 gia;

Cac khoan muc c6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAliii su~t c6 dinh: Ky han dinh Iai liii su~t thirc t~ dua tren thai gian dao hanthuc t~ tinh nr ngay k~t thricky k~ toan;Cac khoan muc c6 liii su~t tM n6i:Ky h;;tndinh l~i liii su~t thlJc t~ dlJa trenkY dinh l;;tiliii su~tgAnnh~t tinh tu ngay k~t thUckY k~ toan;

• Ky h;;tndinh gia l~i clla khoim m\lC ngu6n v6n tai trO'uy tMc dAutu, cho yay rna t6 chuc tin d\lngchiu rui ro duO'cxac dinh nhu sau:

Cac khoan m\lc ngu6n v6n T~p doan nMn dS tai trO', llY thac dAutu, cho yay chi huoog phiduO'c x~p vao khoan m\lc kh6ng nh;;tycam liii su~t;Cac khoan m\lc ngu6n v6n T~p doan nh~n theaccy So' liii su~t tha n6i va tlJ quy~t dinh liii su~tdAu ra, kY dinh l;;tiliii su~t thlJc t~ dlJa trenkY dinh l;;tiliii su~t gAnnh~t tmh tu ngay k~t thUckYk~ toan;

• Ky h;;tndinh l;;tiliii su~t clla khoan m\lc cac khoan nO'khac duO'c x~p lo;;tivao khoan m\lC kh6ngchiu 1m.

Bang sau trlnh bay tai san va nO'phai tra clla T~p doan duO'cphan lo;;titheo thai h;;tnnglln han gifrakYdinh gia l;;tiliii su~t ho~c ngay dao h;;tnhQ'Pd6ng t;;tingay k~t th6c kY k~ toano

72

Ngan hang Thurrng maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcb phAn Phuong Dong M§u B05ffCTD

s6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1, Thanh ph8 H6 Chi Minh, Vi~t NamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea Thong tus649/2014fIT-NHNNThuyet minh bao cao tai chinh hQ'Pnhftt gin'a nien di) cho ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo) ngay 31 thdng12ndm 2014

cua Ngiin hangNha nutrc Vii?tNam)

Tai ngay 30 thang 6 nam KhOng DuOi Tit II1@n Tit tren 3 lI@n Tit tren 6 lI@n Tit tren 1 den

2018 Qua han chju liii 1 thang 3thang 6thang 12 thang Snam Tren S nam TOng

VND VND VND VND VND VND VND VND VND

Tai sanTien mat, vang bac, da guy 776.099.878.207 776.099.878.207

Tien gjri tai NHNNVN 3.883.213.778.045 3.883.213.778.045

Tien glri va cho yay cac t6 chirctin dung khac - gop 6.941.819.556.070 4.303.164.000.000 621.475.000.000 11.866.458.556.070

Chung khoan kinh doanh - gOp 435.033.080.000 11.376.000.000 446.409.080.000

Cho yay khach ~ang - gop(*) 2.148.807.358.704 11.323.663.399.279 18.200.876.820.768 14.936.251.428.213 3.722.457.059.048 2.568.787.842.649 52.900.843.908.661

Chung khoan dau nr - gop 732.126.524.804 100.000.000.000 654.120.000.000 1.745.000.000.000 1.023.000.000.000 9.301.530.200.000 5.764.666.600.000 19.320.443.324.804

Gop von, dduur dai h<;ID- gop 36.430.000.000 36.430.000.000

Hi san c6 dinh 527.915.176.743 527.915.176.743

Hi san co khac - gop 4.800.000.000 1.824.119.566.011 1.828.919.566.011

TAng tai san (1) 2.153.607.358.704 3.896.691.145.765 22.248.696.733.394 23.158.160.820.768 17.302.726.428.213 4.745.457.059.048 12.305.351.122.649 5.776.042.600.000 91.586.733.268.541

NQ' phai traCac khoan nq NHNNVN 129.464.693.485 38.661.078.172 2.694.651.671 104.036.503 .687 274.856.927.015

Tien gui va yay cac t6 chuctin d\lng khac 9.530.584.285.210 3.388.295.000.000 570.150.000.000 195.771.575.000 1.546.574.066 13.686.347.434.276

Tien gtri cua khach himg 23.357.889.225.138 9.991.537.935.094 11.764.380.809.545 9.135.383.913.264 2.723.207.920.405 677.449.500 56.973.077.252.946

Cac cong e\l tai chinh phaisinh va cae eongnq mi ehinhkhae 28.235.281.992 28.235.281.992

V6n tiii trq, uy thae ddutu,eho yay TCTD ehiu rui ro 115.571.625.000 1.033.662.500.000 2.765.420.000 1.308.153.399.766 52.122.810.132 2.512.275.754.898

Phat hanh gidy to co gia 1.735.000.000 116.289.176.748 921.200.069.614 669.680.804.168 6.766.623.175.403 8.475.528.225.933

Ok khoan nq khae 1.726.922.311.764 1.726.922.311.764

TAng nQ' phiii tra (2) 1.755.157.593.756 33.019.673.203.833 13.650.354.815.014 14.292.088.030.830 9.911.866.641.119 10.993.756.070.574 54.346.833.698 83.677.243.188.824

Mt!c chenh nhl,lY dim vOi lsisuit nQi bang [(3)=(1)-(2)] 2.153.607.358.704 2.141.533.552.009 (10.770.976.470.439) 9.507.806.005.754 3.010.638.397.383 (5.166.409.582.071 ) 1.311.595.052.075 5.721.695.766.302 7.909.490.079.717

Mt!c chenh nhllY cam vOi lsisuit ngol,li bang (4)

Mt!c chenh nhllY cam vOi lsisuit nQi, ngol,li bang[(5)=(3)+(4)] 2.153.607.358.704 2.141.533.552.009 (10.770.976.470.439) 9.507.806.005.754 3.010.638.397.383 (5.166.409.582.071 ) 1.311.595.052.075 5.721.695.766.302 7.909.490.079.717

73

Ngan bang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phAnPhuongDongsA 41 va 45Le Duiin, Phuong B@nNghe, Qu~n 1, Thanh ph6HB Chi Minh, Vi~t NamThuyet minh bao cao tai ehinh hQ'PnhAt giu'a nien dQeho ky sauthang k@tthuc ngay 30 thang 6 nam 2018 (ti@ptheo)

M§u B05ffCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hiinh thea Thong tus649!2014nT-NHNN

ngiiy 31 thdng12 ndm 2014ciia Ngtin hang Nha nutrc Vi¢t Nam)

Tai ngay 31 thang 12 nam KhOng Dtr6i Til'l d@n Til' tren 3 d@n Til' tren 6 d@n Til' tren 1 d@n

2017 Qua han chjuliii 1 thang 3 thang 6th3ng 12 thang 5nam Tren S nam Tang

VND VND VND VND VND VND VND VND VND

Tai sanTien mat, vang bac, da quy 648.859.156.969 648.859.156.969

Tien gui tai NHNNVN 3.106.795.746.709 3.106.795.746.709

Tien gui vii.cho vay cac t6 chirctin dung khac - gop 6.567.616.121.138 3.813.699.500.000 10.381.315.621.138

Chung khoan kinh doanh - gop 531.580.500.000 2.757.012.700.000 3.288.593.200.000

Cac cong CI,I tai ehinh phai sinhva cac tai san tai chinh khac 34.459.675.710 34.459.675.710

Cho vay khach hang - gop(*) 1.450.909.396.425 9.239.737.745.256 18.449.641.878.917 14.253.158.457.755 3.036.571.960.048 1.752.957.245.424 48.182.976.683.825

ChUng, kho~ d:1u tu - gOp 970.194.921.995 170.000.000.000 31.390.000.000 110.000.000.000 1.170.000.000.000 7.854.530.200.000 6.514.666.600.000 16.820.781.721.995

G6p von, dau tu dai h~ - gop 36.430.000.000 36.430.000.000

Hi san c6 dinh 527.005.924.816 527.005.924.816

Hi sim co khac - gOp 4.800.000.000 2.073.613.631.124 2.078.413.631.124

T6ng wi san (1) 1.455.709.396.425 4.290.563.310.614 19.084.149.613.103 22.294.731.378.917 14.363.158.457.755 4.206.571.960.048 10.139.067.945.424 9.271.679.300.000 85.105.631.362.286

NQ'phai traCac khoim nqNHNNVN 6.190.499.448 18.255.045.975 79.590.958.264 231.173.373.916 335.209.877 .603

Tien gfri va vay cac t6 chuctfn dl,lng khae 12.965.794.488.241 3.150.968.000.000 185.353.675.000 1.514.064.160 16.303.630.227.401

Tien giri eua khiteh himg 24.137.409.136.441 9.178.873.189.909 9.799.643.408.451 7.175.307.553.343 2.913.772.157.533 786.949.500 53.205.792.395.177

vbn tai trq, iiy thae d:1u tu,eho vay TCTD ehiu riii ro 356.644.750.000 762.541.875.000 179.864.080.000 3.355.075.000 1.287.248.122.849 55.811.889.518 2.645.465.792.367

Ph at hanh gi<1yto co gia 400.000.000.000 1.014.510.246.362 2.947.179.019.571 4.361.689.265.933

Cae khoim nq khae 1.308.985.521.577 1.308.985.521.577

Tang nQ'phili tra (2) 1.308.985.521.577 37.466.038.874.130 13.110.638.110.884 10.459.098.446.715 8.424.346.248.621 7.333.552.974.953 58.112.903.178 78.160.773.080.058

M IfC chenh nhl.lYcam v6i 1iiisu~t n(li bang [(3)=(1)-(2)] 1.455.709.396.425 2.981.577.789.037 (18.381.889.261.027) 9.184.093.268.033 3.904.060.011.040 (4.217.774.288.573) 2.805.514.970.471 9.213.566.396.822 6.944.858.282.228

M IfC chenh nhl.lY cam v6i liiisu~t ng0l.li biing (4)

M IfC chenh nhl.lY cam v6i liiisu it n(li, ng0l.li bang[(5)=(3)+(4)] 1.455.709.396.425 2.981.577.789.037 (18.381.889.261.027) 9.184.093.268.033 3.904.060.011.040 (4.217.774.288.573) 2.805.514.970.471 9.213.566.396.822 6.944.858.282.228

(*) Cae s6 du nay duqe tfnh toan dl,Ia tren co sa tirng khoim vaythay VI tren co sa khaeh hang.

74

Ngfin bang Thuong mai C6 phAn Phuong DongS6 41 va 45 Le Dulln, Phuong B~n Nghe, Qu~n 1, Thanh ph6H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ"Pnhilt giu"anien d{icho ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo)

M§u B05ITCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea ThOngtus649/2014fIT-NHNN

ngay31 thang12ndm 2014cua Ngiinhang Nha nuac Vi¢tNam)

Bang duoi day th~ hien Hiisuat thuc t~ blnh quan cua nhtrng cong cu tai chinh chiu liii voi thai han va dan vi ti~n t~ khac nhau:

T~i ngay 30 thang 6 nam 2018 Khfmg ky Dmri 1 Tir l d~n Til"tren 3 d~n Til"tren 6 d~n Tutren 1Qua han h~n thang 3thang 6thang 12thang d~n 5 nam Tren 5 nam

Tai sanTi~n gui tai NHNNVN 0,40%zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

• VND 0,00%• Ngoai t~Ti~n gtri va cho vay cac t6 chuc tin d\lng khac 1,73% 2,46% 2,58%• VND 2,21% 2,40% 2,55%• Ngo~i t~Chu"ngkhoan kinh doanh 6,24% 6,90%

• VNDCho vay khach hang 26,00% 9,80% 9,98% 10,96% 12,74% 42,13%

• VND 3,25% 4,07% 3,68% 4,79% 3,50%• Ngo~i t~Chung khocindAutu 10,70% 8,85% 8,80% 9,28% 6,38% 6,32%

• VND

NQ"phai traCac khoan nq NHNNVN 3,50% 3,50% 3,50% 3,50%• VNDTi~n gui va vay cac t6 chuc tin d\lng khac 1,48% 2,45% 2,40% 6,07% 6,07%

• VND 2,12% 2,35% 2,50% 0,76%

• Ngo~i t~Ti~n gui cua khach hang 4,63% 6,45% 7,19% 7,43% 7,67% 0,00%

• VND 0,00% 0,00% 0,00% 0,00% 0,00%

• Ngo~i t~Vbn tai trq, uy thac dAutu, cho vay TCTD chiu rui ro 5,04% 5,04% 5,04% 5,15% 5,04%

• VND 3,24% 2,80% 4,96%

• Ngo~i t~Phat hanh gi~yto' co gia 7,38% 7,52% 4,55% 8,07% 6,98%• VND

75

Ngan hang Thunng maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong BongS8 41 va 45Le Duan, PhuongB@nNghe, Qu~n 1, Thanh ph8H6 Chi Minh, Vi~t NamThuyet minh bao cao taichinh hop nh§t gifra nien di) cho ky sau thangk@tthiic ngay 30 thang 6 nam2018 (ti@p theo)

T~i ngay31 thang 12 nam2017 Khongkyh~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Tir l d@n3thling

DU'm 1thang

Tai sanTi@ngiri tai NHNNVN

• VND• Ngoai t~

Ti@ngui va cho yay cac t6 chirc tin dung khac

• VND• Ngoai t~

Chung khoan kinh doanh

• VNDCho yay khach hang

• VND• Ngoai t~

Chung khoan d~u nr

• VND

0,49%0,00%

2,86%1,85%

4,54%2,00%

9,67%3,48%

9,63%3,15%

24,27%4,84%

10,68% 9,20% 7,97% 6,84% 6,78%zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

Nq' phai traCac khoanno NHNNVN

• VNDTi@ngui va yay cac t6 chuc tin d\mg khac

• VND• Ngo:;li t~Ti@ngui cua khach hang

• VND• Ngo:;li t~V6n tai trg, uy thac dAu tu, cho yay TCTD chiu fui ro

• VND• Ngoc;tit~Phat hanh gi~y to co gia

• VND

3,50% 3,50%

2,07% 4,50%1,82% 2,00%

0,93% 5,55% 6,40%0,00% 0,00% 0,00%

3,00% 4,92%1,68% 1,84%

Tit· tren 3 d@n6 thang

10,59%4,11%

10,53%

3,50%

7,10%0,00%

4,92%1,99%

8,20%

M§u B05ffCTD(Ban hanh.theo Thong tus649/2014/1T-NHNN

nga»31 thdng12 niim 2014cua Ngfin hang Nhanuac Vi¢tNam)

Tit· tren6 d@n12 thang

Ti'rtren 1d@n5nam Tren 5nam

8,48% 6,65%

11,80%3,04%

37,76%3,50%

3,50%

5,93% 5,93%0,75%

7,33% 7,58% 6,97%0,00% 0,00%

4,92% 5,01% 4,99%4,17%

6,35% 7,20%

Phan tich di) nh~y voi liii su§t

T~p doan chua th\fc hi~n phiin tich d(>nh:;ly d6i vai liii su~t tc;tingay 30 thang 6 nam 2018 va ngay 31 thang 12 nam 2017 do chua du cac di@uki~n v@h~ th6ngco so dfr li~u va thong tin dAu

vao.

76

Ngan hang Thuong mai C6 phAn Phuong DongS8 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Phuong B~n Nghe, Qu~n 1Thanh ph8 H6 Chi Minh, Vi~t NamThuy~t minh bao cao tili chinh hop nhftt gifra mendQ choky sau thing k~t thuc ngay 30 thing 6 nam 2018(ti~p theo)

M§u B05a1TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea ThOng tus64912014!IT-NHNN

ngay 31 thang 12ndm 2014cuaNgiui hang Nha nutrc Vi?tNam)

40.3.2 RuizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATO tiin tfRui ro ti8n t~ la rui ro phat sinh tu nhtrng thay d6i v8 ty gia h6idoai d6i voi d6ng VND, d6ng ti8n hachtoan kS toan cua T~p doan, gay anh huong dSn gia tri cua cac congcu tai chinh hoac co th~ gay ranhtmg bien dQng d6i voi thu nhap cua T~p doan. T~p doan quan 1:9nii ro ti8n t~ b~ng cach xay dl!llgcac hl;lnrnuc rui ro v8 trl;lngthai ti8n t~. Nhfrng hl;lnrnuc nay bao g6rn hl;lnrnuc trl;lllgthai gim hl;lnrna,trl;lngthai rna theo tUng 10l;liti8n t~.

D6ng ti8n giao dich chfnh cua T~p doan la VND. Cac tai san tai chfnh va ng phai tra tai chfnh khoancua T~p doan chu ySu b~ng VND, rnQt phfrn b~ng USD, EUR va yang.T~p doan da dua ra rnQtMth6ng hl;lnrnuc d~ quan 1:9trl;lng thai cua tung 10l;liti8nt~. Trl;lng thai ti8n t~ dugc quan 1:9hang ngayd~ dam bao r~ng trl;lngthai cua cac d6ng ti8n dugc duy trl trong hl;lnrnuc da thiSt I~p.

Sau day la nhfrng ty gia h6i doai cua cac ngol;li t~ chfnh dugc T~p doan ap d\lng tl;lingay bao cao nhusau:

Ty gia h8i doai t:;aingay30/6/2018 31112/2017

USDNNDEURlVNDXAUNND (chi)

22.96526.857

3.669.000

22.42526.629

3.656.000

77

Ngan hang Thuong mai C6 phAn Phuong Dong M§u B05a/TCTD-HN

S6 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Phuong B~n Nghe, Qu~n 1, Thanh ph6 H6 Chi Minh, Vi~t NamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea Thong ttls6491201411T-NHNNThuyet minh bao cao tai chinh hQ'Pnhit giu'a nien dQcho ky sauthang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo) ngay31 thdng12ndm 2014

cua Ngiin hang Nha nuacvt« Nam)

Tai ngay 30 thang 6 nam 2018 VND USD Yang EUR Ti@nt~khac T6ngVND VND VND VND VND VND

Tai sanTi~n mat, vang bac, da quy 646.437.485.560 93.847.597.785 1.520.800.500 32.501.455.119 1.792.539.243 776.099.878.207Ti~n gjri tai NHNNVN 3.744.498.289.464 138.715.488.581 3.883.213.778.045Ti~n gui va eho yay cac t6 chirc tfn dung khac - g(jp 6.639.884.829.040 5.212.535.041.610 3.878.011.648 10.160.673.772 11.866.458.556.070Chung khoan kinh doanh - g(jp 446.409.080.000 446.409.080.000Cho yay khach hang - gOp 48.629.334.266.467 4.271.509.642.194 52.900.843.908.661Chung khoan d§u tu - gOp 19.320.443.324.804 19.320.443.324.804Gop v6n, d§u tu dai han - gOp 36.430.000.000 36.430.000.000Hi san e6 dinh 527.915.176.743 527.915.176.743Hi san co khac - gOp 1.777.123.688.095 45.682.228.318 6.113.649.598 1.828.919.566.011

Tang tai san (1) 81.768.476.140.173 9.762.289.998.488 1.520.800.500 42.493.116.365 11.953.213.015 91.586.733.268.541

NQ'phai tra va v6n chi) so' huuCac khoan no NHNNVN 274.856.927.015 274.856.927.015Ti~n giri va yay cac t6 ehfrc tin d\lng khac 9.091.963.673.379 4.594.383.760.897 13.686.347.434.276Ti~n gui ella khach himg 55.584.194.969.750 1.383.883.981.094 4.718.310.811 279.991.291 56.973.077.252.946Cac eong C\ltai chfnh phai sinh va cae khoan nQ'tai ehinhkhae (1.668.987.901.498) 1.686.480.383.490 10.742.800.000 28.235.281.992V6n tai trQ',uy thac d§utu, cho yay TCTD chiu riJiro 215.775.754.898 2.296.500.000.000 2.512.275.754.898Phat hanh gifiyta co gia 8.475.528.225.933 8.475.528.225.933Cac khoan nQ'khac 1.645.072.748.008 54.403.644.318 4.859.224 26.285.251.028 1.155.809.186 1.726.922.311.764V6n ehusa hfru 7.153.888.685.501 7.153.888.685.501

Tang nQ'phai tra va v6n chu so'hUll (2) 80.772.293.082.986 10.015.651.769.799 4.859.224 41.746.361.839 1.435.800.477 90.831.131.874.325

Trlolngthai ti@nt~ nQibiing [(3)=(1)-(2)] 996.183.057.187 (253.361.771.311) 1.515.941.276 746.754.526 10.517.412.538 755.601.394.216

Trlolngthai ti@nt~ ngololibang (4) (298.498.400.000) 301.331.094.969 (2.799.775.000) 32.919.969

Trlolngthai ti@nt~ nQi,ngololibang [(5)=(3)+(4)] 697.684.657.187 47.969.323.658 1.515.941.276 746.754.526 7.717.637.538 755.634.314.185

78

,'; 'I;t;;'ij

- -zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA- -

Ngan hang Thurrng mai C6 ph§n Phuong Dong M§u B05affCTD-HN

8641 va 45Le DuAn, Phuong B@nNghe, Qu~n 1, Thanh ph6 H6 Chi Minh, Vi~t NamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea Thong tus649/2014/TT-NHNNThuy@t minh bao cao tai chinh hQ"pnhilt giu'a men dQ cho ky sauthang k@tthuc ngay 30 thang 6 nam 2018 (ti@ptheo) ngay31 thdng12ndm.2014

ella Ngdn hang Nha nuac Vi¢t Nam)

T~i ngay 31 thang 12 nam 2017 VND USD Vimg EUR Ti~n t~ khac T6ng

VND VND VND VND VND VND

Tai sanTien mat, vang bac, da quy 526.308.990.293 104.089.920.675 2.593.932.000 14.532.563.718 1.333.750.283 648.859.156.969

Tien giri tai NHNNVN 2.864.950.248.529 241.845.498.180 3.106.795.746.709

Tien gui va cho vay cac t6 chirc tin dung khac - gQP 7.660.312.082.755 2.642.698.773.393 17.748.315.522 60.556.449.468 1O.38l.315.621.138

Chung khoan kinh doanh - gQP 3.288.593.200.000 3.288.593.200.000

Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac 890.987.379.818 (845.719.554.108) ( 13.314.500.000) 2.506.350.000 34.459.675.710

Cho vay khach hang - gQP 43.836.845.612.124 4.346. 13 l.071.70 1 48.182.976.683.825

Chung khoan dfiu nr - gQP 16.820.781.721.995 16.820.78l.721.995

Gop v6n, dfiu nr dai han - gQP 36.430.000.000 36.430.000.000

Tai san c6 dinh 527.005.924.816 527.005.924.816

Tai san co khac - gQP 2.053.680.622.096 24.359.924.755 373.084.273 2.078.413.63l.124

T6ng tai san (1) 78.505.895.782.426 6.513.405.634.596 2.593.932.000 19.339.463.513 64.396.549.751 85.105.63l.362.286

NQ'phai tra va v6n chu s6"hunCac khoan nQ"NHNNVN 335.209.877.603 335.209.877.603

Tien gui va vay cac t6 chuc tin d\lng khac 14.289.635.254.317 2.013.994.973.084 16.303.630.227.401

Tien gui cua khach himg 51.027.173.799.362 2.116.472.263.349 13.467.213.853 48.679.118.613 53.205.792.395.177

V6n tai tfQ",uy thac d§u tu, cho vay TCTD chiu fuifO 290.840.792.367 2.354.625.000.000 2.645.465.792.367

Phat hanh gi.1y ta co gia 4.361.689.265.933 4.361.689.265.933

Cac khoan nQ"khac 1.280.60l.977 .269 20.602.735.530 4.842.006 371.599.174 7.404.367.598 l.308.985.521.577

V6n chu sa hfru 6.139.396.371.990 6.139.396.371.990

T6ng nf}"phai tra va v6n cM so' hun (2) 77.724.547.338.841 6.505.694.971.963 4.842.006 13.838.813.027 56.083.486.211 84.300.169.452.048

Tr~ng thai ti~n t~ nQi bang [(3)=(1)-(2)] 781.348.443.585 7.710.662.633 2.589.089.994 5.500.650.486 8.313.063.540 805.46l.910.238

Tr~ng thai ti~n t~ ngo~i bang (4)

Tr~ng thai ti~n t~ nQi, ngo~i bang [(5)=(3)+(4)] 781.348.443.585 7.710.662.633 2.589.089.994 5.500.650.486 8.313.063.540 805.46l.910.238

79

<..'".'. :/

Ngan hang ThU'O'Dgmai C6 phin PhU'O'DgDongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 41 va 45 Le Du§n, Phuong B~n Nghe, Quan 1Thanh ph6 H6 Chi Minh, Viet Nam .Thuy~t minh bao cao tai chiIili hQ'Pnhit giu'a men d{}choky sau thang k~t tlnic ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanh thea Thong ttls64912014ffI-NHNNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

ngay 31 thdng 12nam 2014etta Ngiin hang Nha nutrc Vi¢tNam)

Diroi day la bang phan tich tac dong co thS xay ra d6i voi IQ'inhuan thuan cua T~p doan sau khi xemxet mire hien tai cua ty gia h6i doai va su bien dong trong qua khir cling nhu IcY vong cua thi tnrong taingay bao cao.

A.nhhuong d~nIQinhu~n sau thu~

VND

Ting/(giim)

Ngay 30 thang 6 nam 2018USD (manh len 2%)EUR (manh len 1%)XAU (manh len 0,01 %)

752.459.9795.914.8871.211.541

Ngay 31 thang 12 nam 2017USD (manh len 1%)EUR (manh len 15%)XAU (y~u di 0,1 %)

61.074.556573.980.920

(2.069.203)

40.3.3 Rui ro v; gia th] truimg

Rui ro vS gia chUng khoan la rui ro rna gia tri thi truOng cua chUng khoan giam do vi~c thay d6i gia tricua cac chung khoan rieng Ie. Rui ro vS gia chUng khoan phat sinh tiT chUng khoan v6n d~u tu s~n sangdS ban cua T~p doan.

Chung khoan v6n d~u tu s~n sang d~ ban cua T~p doan chiu anh huang bOi rui ro gia thi truOng phatsinh tiT S\fkhong chAc chAn vS nhfrng bi~n dong cua gia thi truOng tuang Iai cua cac chUng khoan nay.T~p doan quanIy rui ro gia chUng khoan b~ng vi~c da d~ng hoa danh m\lc d~u tu va th~n tn;mg trongvi~c Iva chQn cac chung khoan dS d~u tu trong h~n muc duQ'c quy dinh.

T~i ngay 30 thang 6 nam 2018 va ngay 31 thang 12 nam 2017, anh huang rui ro vS gia chUng khoancua T~p doan la khong dang kS do T~p doan nAm gifr danh m\lc chung khoan v6n d~u tu s~n sang dSban khong dang k~ t~i ngay bao cao.

40.4 Riii ro thanh kho3n

Rui ro thanh khoan la rui ro (i) T~p doan khong co khit nang thvchi~n cac nghIa V\l tai chinh khi d~nh~n; ho~c (ii) T~p doan co kha nang thvc hi~n nghIa V\ltai chfnh khi d~n h~n nhung phiti chiu t6n thAtIOn dS th\fc hi~n nghIaV\l do.

Quem tri rui ro thanh khoim

M\lc tieu cua T~p doan trong vi~c quan tri rui ro thanh khoim lad~ dam bao t6i da r~ng T~p doan co dukha nang thanh khoan d~ th\fc hi~n nghIa V\lkhi d~n h~n, trongdiSu ki~n blnh thUOng va diSu ki~n cangthing, rna khong d~ phat sinh 16khong dang co ho~c anh hucmg tmdanh ti~ng cua T~p doan.

80

Ngan hang Thuong mai C6 ph§n Phuong Bongsa 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe Du§n, Pbuong B~n Nghe, Quan 1Thanh phaH6 Chi Minh, Viet Nam .Thuyet minh bao cao tai chiIili hQ'Pnh§t gifra niendQchoky sau thang k~t thtic ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanb thea Thong tus649/2014/1T-NHNN

nga» 31 thang 12ndm 2014cua Ngdn hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANha nuoc Vi¢t Nam)

f)~ giam thieu rui ro thanh khoan, T~p doan duy tri co du tai san no va tai san co phil hop, d6ng thoitang cuong kha nang huy dongtir nhieu nguon khac nhau. T~p doan quan19 tai san co tinh thanh khoancao, linh hoar, thea d6i dong tiSn nrong lai va tfnh thanh khoan hang ngay. T~p doan cling danh giadon~ tiS'!du ki~n va kha nang s~n co cua tai san dam bao hien tai trong tnronghop dn huy dQng themnguon von.

Ngoai ra, T~p doan duy tn mN khoan tiSn giri t~i Ngan hang Nha nuac Vi~t Nam theo quy dinh hi~nhanh vS dV trfr bit bUQc,d6ng thai luon dam bao duy tn cac ty l~ kha nang chi tn1, ty l~ ngu6n v6n nginh~n cho vay trung dill h~n va cac gi6i h~n vStY l~ dam bao an toan ho~t dQng thea quy dinh cua Nganhang Nha nuac Vi~t Nam.

Phtin tich tai scm tai chinh va n9' tai chinh dl,l'atren thai gian dao hqn con [qi

Thai gian dao h~n cua tai san va nQ'phai tra th~ hi~n thm gian can l~i cua tai san va nQ'phai tra tfnhtiTngay k~t thuckY k~ toan d~n khi thanh toan thea quy dinh trong hqp d6ng hoiiictrong diSu khoan phat

hanh.

Cac gia dinh va diSu ki~n sau duQ'c ap d\lng trong phan tfch thmgian dao h~n cua cac tai san va nQ'

phai tra cua T~p doan:

• TiSn giri Ngan himg Nhci nuac duQ'c x~p lo~i tiSn giri thanh toan, trong do bao g6m tiSn giri dV trfrbit buQc. s6 du cua tiSn giri dl,l'trfr bit bUQcph\l thuQc vaothanh phfrn vakY h~n cua cac khoantiSn giri khach hang t~i T~p doan.

• Thai gian dao h~n cua chUng khoan dfru tu duQ'c xac dinh dl,l'atren ngay dao h~n cua tUng lo~ichung khoan.

• Thai gian d~n h~n cua cac khoan tiSn giri va cho vay cac t6 chuctin d\lng va cac khoan cho vaykhach hang duQ'c xac dinh dva vao ngay d~n h~n cua hqp d6ng quy dinh. Thm gian d~n h~n thl,l'ct~ co th~ thay d6i trong tru<'mghQ'Phqp d6ng duQ'c gia h~n.

• Thai gian d~n h~n cua cac khoan dfru tu gop v6n, dfru tu dai h~nduQ'c phan lo~i la tren nam (05)nam do cac khoan dfru tu nay kh6ng co thai gian dao h~n xac dinh va T~p doan coy dinh nim gift

lau dai.

• Thm gian d~n h~n cua tai san c6 dinh duQ'cphan lo~i la tren nam(05) nam do T~p doan co9 dinhnim gifr lau dai.

• Cac khoan tiSn giri va tiSn vay tu cac t6 chuc tin d\lng khac vacac khoan tiSn giri cua khach hangduQ'cxac dinh dva vao tinh ch~t cua cac khoan m\lc nay ho~c thmgian dao h~n tren hqp d6ng. Taikhoan vostro va tiSn giri thanh toan duQ'Cthl,l'chi~n giao dich thea nhu du clla khach hang va dodo duQ'c x~p lo~i khongkY h~n. Thm gian dao h~n d6i vai cac khoim vay va tiSn giri cokY h~nduQ'c xac dinh dva tren ngay d~n h~n theo hqp d6ng. Trong thl,l'ct~, cac khoan nay co th~ duQ'cquay vong, va do do, duy tn t6ng thm gian dai han thm gian dao h~nban dfru hoiiiccac khoan tiSngiri co kY h~n co th~ rut truac h~n (khong thl,l'chi~n dung d~n ngay dao h~n ghi tren hqp d6ng).

Du6i day la bang phan tich tai san va nQ'pMi tra clla T~p doan thea nhom dl,l'atren thm gian can l:;titinh tir ngay k~t thucIcY k~ toan d~n ngay dao h~n. Tren th1Jc t~, thai gian dao h~n clla tai san va nQ'phai tra co th~ khac voi cam k~t, tily thuQc vao cac ph\l l\lc hQ'Pd6ng duQ'Ck9-

.,~(,tJ

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f~·i;;:~

81

Ngan hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAThurmg mai C6 ph§n Phuong DongsA 41 va 4S Le Du§n, Phuong B~n Nghe, Qu~n 1, Thanh phA H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hop nhllt giu'a men d{;cho ky sauthang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo)

Mau BOSa/TCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(BanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhann thea Thong tus649/2014/TT-NHNN

ngay 31 thdng12 nam 2014cua Ngiin hang Nha nuac Vi¢t Nam)

T,i ngay 30 thang6 nlim 2018 Qua han Trong hanQua hantren Quah,nd~n Tir tren 1 d~n Til' tren 3 d~n Tir tren 1 d~n

3tMng 3 thang D~n 1 thang 3tMng 12tMng 5nlim Tren S nlim TangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAVND VND VND VND VND VND VND VND

Tai sanTii:n mat, yang bac, da quy 776.099.878.207 776.099.878.207Ti€n giri tai NHNNVN 3.883.213.778.045 3.883.213.778.045Tii:n giri va cho yay cac t6chirc tin dung khac - g()p 6.941.819.556.070 4.303.164.000.000 621.475.000.000 11.866.458.556.070Chung khoan kinh doanh - gOp 435.033.080.000 11.376.000.000 446.409.080.000Cho yay khach hang - g()p(*) 1.088.692.751.2001.060.114.607.504 2.515.397.238.027 4.509.497.650.322 9.867.835.842.089 16.939.676.801.212 16.919.629.018.307 52.900.843.908.661Chung khoan d~u ur - g()p 100.020.229.768 110.059.013.916 1.613.461.973.967 11.095.929.454.536 6.400.972.652.617 19.320.443.324.804Gop v6n, d~uilldai han - g()p 36.430.000.000 36.430.000.000Tai san c6 dinh 527.915.176.743 527.915.176.743Tai san co khac - g()p 4.800.000.000 147.370.548.141 119.163.908.863 405.897.357.401 1.000.343.001.691 151.344.749.915 1.828.919.566.011

Tang tai san (1) 1.093.492.751.2001.060.114.607.504 14.363.921.228.258 9.041.884.573.101 12.508.670.173.457 29.470.982.337.43924.047.667.597.582 91.586.733.268.541

NV pbai traOk khoan nq NHNNVN 129.465.000.000 38.661.078.172 106.730.848.843 274.856.927.015Tien gtii va yay cae t6 chuctin d\lng khac 9.530.584.285.210 3.388.295.000.000 570.150.000.000 195.771.575.000 1.546.574.066 13.686.347.434.276Ti€n giIi cua khach himg 24.745.235.572.634 8.449.271.153.131 20.944.884.734.5632.833.008.343.118 677.449.500 56.973.077.252.946Cac cang C\ltai chfnh phaisinh va cac cang nq tai chfnhkhac 4.057.946.600 17.221.110.000 6.956.225.392 28.235.281.992V6n tai trq, uy thae d~u tll,cho yay TCTO chju rui ro 115.571.625.000 1.036.427.920.000 1.308.153.399.766 52.122.810.132 2.512.275.754.898Phat hilnh gi§y to co gia 1.735.000.000 116.289.176.748 470.880.873.782 7.886.623.175.403 8.475.528.225.933Cac khoan nq khac 176.590.872.040 207.409.710.181 1.085.868.949.711 256.968.137.414 84.642.418 1.726.922.311.764

Tang ng phai tra (2) 34.587.668.676.484 12.332.718.853.232 24.221.899.552.291 12.480.524.630.701 54.431.476.116 83.677.243.188.824

Mu'c chenh thanh khoan rong 1 093492751 2001.060.114.607.504 (20.223.747.448.226)(3.290.834.280.131)(11.713.229.378.834) 16.990.457.706.738 23.993.236.121.466 7.909.490.079.717[(3)=(1)-(2)] . . . .

82

Ngan hang Thuong mai C6 ph§n Phurrng Dongs6 41 va 45Le Du§n, Phuong B~n Nghe, Qu~n 1, Thanh ph6 HAChi Minh, Vi~t NamThuyet minh bao cao tai chinh hop nhiit gifra nien dQcho ky sauthang k~t thtic ngay 30 thang 6 nam 2018 (ti~p theo)

Miu B05aJTCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanb thea ThOngtus649/2014/TT-NHNN

ngay31 thdng12 niim 2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi?tNam)

T~i ngay 31 thang 12 nam 2017 Qua han Trong hanQua han tren Qua han d~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATil" tren 1 d~n Til"tren 3 d~n Til"tren 1 d~n

3th:ing 3th:ing D~n 1 thang 3thang 12th3ng 5nam Tren S nam TAng


Tai sanTi~n mat, yang bac, daquy 648.859.156.969 648.859.156.969

Ti~n giri tai NHNNVN 3.106.795.746.709 3.106.795.746.709

Ti~n giri va cho yay cac t6chirc tin dung khac - gi)p 6.567.616.121.138 3.813.699.500.000 10.381.315.621.138

Chung khoan kinh doanh - g(lp 531.580.500.000 2.757.012.700.000 3.288.593.200.000

Cac cong cu tai ehinh phai sinhva cac tai san tai ehinh khac (8.625.407.382) 29.643.050.165 13.442.032.927 34.459.675.710

Cho yay khach hang - gi)p(*) 586.335.354.898 864.574.041.527 2.819.391.146.680 3.854.109.251.824 9.893.659.332.780 14.545.995.218.761 15.618.912.337.355 48.182.976.683.825

ChUngkhoan dilu tu - gi)p 70.039.451.357 20.231.517.297 878.414.540.553 8.915.000.101.814 6.937.096.110.974 16.820.781.721.995

G6p v6n, dilu tu dai hi;ln- g(lp 36.430.000.000 36.430.000.000

Hi san e6 dinh 527.005.924.816 527.005.924.816

Hi san c6 khae - g(lp 4.800.000.000 155.613.771.411 193.680.004.700 342.515.398.758 856.610.689.700 525.193.766.555 2.078.413.631.124

Tang tai san (1) 591.135.354.898 864.574.041.527 13.359.689.986.882 7.911.363.323.986 11.128.031.305.018 24.849.186.510.275 26.401.650.839.700 85.105.631.362.286

NVphili traCae khoannqNHNNVN 6.190.499.448 18.255.045.975 310.764.332.180 335.209.877.603

Ti~n gui va yay cae t6 ehuetin dl,lngkhac 13.414.374.488.241 2.702.388.000.000 185.353.675.000 1.514.064.16016.303.630.227.401

Ti~n gi:riella khaeh hang 24.861.133.129.616 8.532.063.531.725 16.932.580.514.672 2.879.228.269.664 786.949.500 53.205.792.395.177

V 6n tai trq, uy thac dilu tu,eho yay TCTD ehiu ruiro 468.769.750.000 650.416.875.000 183.219.155.000 1.287.248.122.849 55.811.889.518 2.645.465.792.367

Phat hanh gidy to'c6 gia 294.510.246.362 4.067.179.019.571 4.361.689.265.933

Cae khoannqkhae 191.463.076.781 211.242.269.077 754.589.586.171 151.595.800.776 94.788.772 1.308.985.521.577

TAngnv phili tra (2) 38.941.930.944.086 12.114.365.721.777 18.475.663.834.385 8.570.604.887.860 58.207.691.950 78.160.773.080.058

Mu'c chenh thanh khoan rong591.135.354.898 864.574.041.527(25.582.240.957.204) (4.203.002.397.791) (7.347.632.529.367) 16.278.581.622.41526.343.443.147.750 6.944.858.282.228[(3)=(1)-(2)]

(*) Caes6du nay dUQ'etinh toan dl,fatrencasa timg kholm vay thay vi trenca sakhaeh hang.

83

Ngan hang ThU'O'DgmaicaphAn PhU'O'DgBongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 41 va 45 Le Du§n, Phuong BSn Nghe, Qu~n 1,Thanh ph6 H6 Chi Minh, Vi~t NamThuySt minh bao cao tai chinh hQ'Pnhftt gifra mendQcho ky sau thang kSt thiic ngay 30 thang 6 nam 2018(tiSp theo)

Min B05ITCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli thea Thong tus64912014/IT-NHNN

ngay 31 thdng 12ndm 2014cua Ngiui hang Nhanuac Vi?t Nam)

40.5 So sanhgia tr] hep ly va ghi tr] ghi sA

Thong nr s6210/2009!IT-BTCdo BQ Uti chfnh ban hanh ngay 6 thang 11 nam 2009 yeu du thuyet minhv~ phirong phap xac dinh gia tri hQ'P19 va cac thong tin v~ gia tri hQ'P19 cua tai san va no phai tra taichinh d~ co th~ so sanh gia tri hQ'P19 va gia tri ghi s6 cuachung,

T~p doan chua xac dinh duoc gia tri hQ'P19 cua cac cong C\l tai chinh nay d~ thuy~t minh trong bao caotai chinh hQ'PnhAt gifra nien dQ vi cac ChuAn m1!c K~ toan Vi~tNam, Ch~ dQ K~ toan Vi~t Nam ap d\lngcho cac T6 chuc Tin d\lng do Ngan hang Nha nuac Vi~t Nam ban hanhva cac quy dinh phap19 co lienquan chua co huang d~n v~ cach xac dinh gia tri hQ'P19 SIT d\lng cac Icy thu~t dinh gia. Gia tri hQ'P19 cuacac cong C\l tai chinh nay co th~ khacv6'i gia tri ghi s6 cua chUng.

~

~~

.'<l~'

't.,",'1--;~

;\1-

84

Ngan bang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA ph§n Phuong DongS8 41 va 45Le Duftn, Phuong B~n Nghe, Qu~n 1, Thanh ph8H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hQ'Pnh§t giii'a mendQ cho ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo)

Miiu B05ffCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hank thea ThOngtus649/2014/TT-NHNN

ngay31 thdng12 niim 2014cua Ngdn hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANha nuoc Vi?tNam)

41. Bao cao bQphin

(a) Bao cao bQph,n chinh y~u

Thong tinbao cao b(>phan chinh ySu theo khuVIJC dia ly cua Tap doandiroc trinh bay nhu sau:

Ki sau thang k~t thuc ngil!30/6/2018Khu v'!c Khu v'!c Khu v'!cMi~nBic Mi~n Trung Mi~nNam Loai trir T~ng

VND VND VND VND VND

I. Doanh thu1. Doanh thu lai 734.396.649.959 649.295.449.193 6.165.855.675.235 (3.952.257.106.515) 3.597.290.667.872

Doanh thu [iii tir khdch hang ben ngoai 476.797.777.342 469.948.630.320 2.650.544.260.210 3.597.290.667.872

Doanh thu [iii n(Ji b(J 257.598.872.617 179.346.818.873 3.515.311.415.025 (3.952.257.106.515)

2. Doanh thu tu hoar d(>ngdjch vu 5.643.022.589 4.549.498.492 150.536.247.700 (2.970.410.708) 157.758.358.073

3. Doanh thu tu hoat d(>ngkinh doanh khac 4.764.916.945 5.750.062.733 968.654.042.167 (24.916.800.598) 954.252.221.247

II. Chi phi1.Chi phi liii (575.248.103.430) (499.996.559.565) (4.831.680.638.336) 3.952.257.106.515 (1.954.668.194.816)

Chi phi [iii cho khdch hang ben ngoai (212.758.845.110) (146.154.544.117) (1.595.754.805.589) (1.954.668.194.816)

Chi phi [iii n(Jib(J (362.489.258.320) (353.842.015.448) (3.235.925.832.747) 3.952.257.106.515

2. Chi phi khAuhao tai sim,c6~inh (773.544.437) (1.785.00 1.428) (26.474.478.885) (29.033.024.750)

3. Chi phi lien quan trv'c tiep den hOl;ltd(>ngkinhdoanh (76.659.982.442) (73.606.390.334) (884.030.175.148) 25.254.229.578 (1.009.042.318.346)

K~t qua ho~t dQng kinh doanh tnr6'c chi phi d,!phong riii ro 92.122.959.184 84.207.059.091 1.542.860.672.733 (2.632.981.728) 1.716.557.709.280

Chi phi d,! phong riii ro (34.019.665.015) (11.706.338.497) (369.311.025.729) (415.037.029.241)

K~t qua kinh doanh bQph,n trmrc thu~ TNDN 58.103.294.169 72.500.720.594 1.173.549.647.004 (2.632.981.728) 1.301.520.680.039

85

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcA phfin Phuong Dongs6 41 va 45Le Du§n, PhuongB~n Nghe, Qu~n 1, Thanh ph686Chi Minh, Vi~t NamThuyet minh bao do tai chinh hop nhit giu'a nien dQcho ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo)

Miu B05ffCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hank thea Thong tus649/2014/TT-NHNN

ngay31 thdng12 ndm 2014cua NgiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi?t Nam)

T:,ti ngil! 30/6/2018Khu VU'C Khu v1fc Khu vY'cMi~nB'ic Mi~n Trung Mi~nNam Lo~i trir TAng

VND VND VND VND VND

Tili san 9.973.917.911.318 9.731.005.270.676 71.273.536.840.155 (147.328.147.824) 90.831.131.874.325

Ti~n mat, vang 139.452,521,030 106,647,878.465 529,999.478,712 776,099,878,207

Tai sanc6 dinh 4,670,837,766 66,003.405,356 457,240,933,621 527,915,176,743

Tai san khac 9,829,794,552,522 9,558,353,986,855 70,286,296.427,822 (147,328,147,824) 89,527.116,819,375

Nc;rphai tra (9.915.816.739.879) (9.658.503.064.115) (64.225.251.532.654) 122.328.147.824 (83.677.243.188.824)

No phai tra khachhang ben ngoai (9,915,816,739,879) (9.658.502.782,115) (64.198.550.290.441) 122.328.147.824 (83.650.541.664.611)

No phai tra ne;>ibe;> (282.000) (17.831.186.920) (17,831.468,920)

No phai tra khac (8.870.055.293) (8,870.055,293)

86

. "' ": .... '., , .

Ngan hang Thuong mai C6 phan Phuong Dongsa 41 va 45zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALe DuAn, Phuong B~n Nghe, Qu~n 1, Thanh pha H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chfnh hop nh§t giu·anien dQcho ky sau thang k~t thiic ngay 30 thang 6 nam 2018 (ti~p theo)

M§u B05ffCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea ThOngtus649120141IT-NHNN

ngay31 thdng12 ndm 2014cua Ngiin hang Nha nude Vi?t Nam)

Kr sau thang k~t thiic nga~ 30/6/2017Khu v1}'c Khu v1}'c Khu v1}'cMi~nBic Mi~n Trung Mi~nNam Loai trw TAng

VND VND VND VND VNDI. Doanh thu1. Doanh thu lai 530.460.269.819 555.168.927.805 4.393.361.697.785(2.932.064.106.599) 2.546.926.788.810

Doanh thu liii tir khdch hang ben ngoai 346.188.884.743 402.762.427.572 1.797.975.476.495 2.546.926.788.810Doanh thu ldi ndi hrJ 184.271.385.076 152.406.500.233 2.595.386.221.290 (2.932.064.106.599)

2. Doanh thu tir hoat dong dich vu 9.830.472.049 12.190.093.479 83.216.933.446 (455.528.545) 104.781.970.4293. Doanh thutir hoat d<)ngkinh doanh khac 3.750.554.404 1.912.872.170 172.536.305.969 (5.416.135.112) 172.783.597.431

II. Chi phi1. Chi phi lai (395.487.126.011) (419.232.251.973) (3.626.462.280.784) 2.932.064.106.599 (1.509.117.552.169)

Chi phi ldi cho khdch hang ben ngoai (139.796.700.407) (124.756.027.528) (1.244.564.824.234) (1.509.117.552.169)Chi phi fiii nrJihrJ (255.690.425.604) (294.476.224.445) (2.381.897.456.550) 2.932.064.106.599

2. Chi phi kh~uhao tai sanc6 dinh (772.390.472) (1.636.104.225) (19.870.957.657) (22.279.452.354)3. Chi phi lien quantrue ti~p d~n hoat d<)ngkinh doanh (60.092.568.042) (57.051.951.264) (586.339.526.768) 5.871.663.657 (697.612.382.417)

K~t qua hoat c1Qngkinh doanhtruoc chi phi d"phong rui ro 87.689.211.747 91.351.585.992 416.442.171.991 595.482.969.730Chi phi d" phong rui ro (8.275.896.378) (8.467.422.549) (83.786.440.589) (100.529.759.516)K~t qua kinh doanh bQph~n tnrcYcthu~ TNDN 79.413.315.369 82.884.163.443 332.655.731.402 494.953.210.214

87

Ngan hang Thuong maizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcli phAn Phuong DongS6 41 va 4SLe Duan, Phuong B~n Nghe, Qu~n 1, Thanh ph6 H6 Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'Pnhit giii'a men d(l cho ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo)

MAu BOSrrCTDzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hann thea Thong tus649/2014/TT-NHNN

ngay31 thdng12 ndm 2014cua Ngiin hang Nha nutrc Vi¢tNam)

T\li ngaI 31/12/2017Khu vl!c Khu vl!c Khu vl!cMi~nBic Mi~n Trung Mi~nNam Loai trir TAng

VND VND VND VND VND

Tai san 9.192.240.656.244 9.038.415.582.048 66.182.923.443.857 (113.410.230.101) 84.300.169.452.048

TiSn mat, vang 75.974.853.656 75.932.276.930 496.952.026.383 648.859.156.969

Tai sanc6 dinh 5.478.316.415 86.356.385.378 435.171.223.023 527.005.924.816

Tai san khac 9.110.787.486.173 8.876.126.919.740 65.250.800.194.451(113.410.230.101) 83.124.304.370.263

NV phai tra (9.030.685.853.332) (8.867.511.094.792) (60.350.986.362.035) 88.410.230.101 (78.160.773.080.058)

No phai tra khach hang ben ngoai (9.030.685.853.332) (8.867.511.094.792) (60.233.968.447.202) 88.410.230.101 (78.043.755.165.225)

No phai tra n9i b9 (114.246.672.274) (114.246.672.274)

No phai tra khac (2.771.242.559) (2.771.242.559)

(b) Baocao bQph~n thir yiu

T~p doan chu y~u hoat dong kinh doanh trong mot linhVI,I'C ngan hang thuong mai.

88

Ngan hang Thuong mai C6 phAn Phuong DongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAs6 41 va 4? L~ Du§n, Phuong B~n Nghe, Qu~n 1Thanh phO H6 Chi Minh, Vi~t NamThuy~t minh bao cao tai chinh hop nhiit giu'a nieno(i choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanb thea ThOng tus649120141lT-NHNN

ngay 31 thdng 12nam 2014cua Ngiin hang Nha ruarc Vi?t Nam)

42. Cam k~t thue

Tai ngay bao cao, cac khoan ti~n thue t6i thiSu phai tnt cho cachop d6ng thue hoat d<)ngkhong duoc huyngang nhu sau:

30/6/2018VND

31/12/2017VND

D~n m<)tnamTren m<)td~n nam namTren namnam

71.032.488.788116.188.127.864

15.607.487.751

70.709.390.480102.586.865.511

5.489.318.150

202.828.104.403 178.785.574.141

43. Cac khoan muc mang tinh thoi v\I ho~e ehukyBao cao tai chfnh hop nh&tgitra nien d<)cua T~p doan kh6ng chiu fmh huemg bai cac y~u t6 thOi Vl,lhaychu kY ngo~i tru nhfrng khofm ml,lc sau:

43.1 Ti~n thU'imgcho nhan vien

T~p doan dang t~m thOi trfch trnac chi phi thuemg cho nhan viencho kY sau thang k~t thUc ngay 30 thang6 nam 2018 d1,l'atren k~ ho~ch tai chinh nam 2018 va khoan ti~nthuemg nay se co thS thay d6i vao cu6iky k~ toan nam phl,l thu<)cvao lqi nhu~n trnac thu~ th1,l'ct~cua T~p doan cho nam k~t thuc ngay 31 tMng12 nam 2018.

43.2 Thu~ thu nh~p doanh nghi~p

Theo cac quy dinh hi~n hanh v~ thu~, thu~ thu nMp doanh nghi~p duQ'cdnh va quy~t toan vao cu6ikY k~toan nam. ThuS thu nh~p doanh nghi~p gifra nien d<)duQ'Ctinhb~ng cach ap dl,lng muc thu~ sUllt20% d6iv6i lqi nhu~n trnac thuS gifra nien d<).

43.3 Chenh l~chtY gia h6i doai

Nhu duQ'c trinh bay trong Thuyst rninh 3.2 va ThuySt rninh 3.5, khoan chenh l~ch ty gia h6i doai chuath1,l'chi~n duQ'c ghi nMn trong tai khoan "Chenh l~ch ty gia h6i doai" thu<)c v6n chu sa hfru. S6 du taikhoan "Chenh l~ch ty gia h6i doai" se duQ'ckSt chuySn toan b<)vao bao cao kSt qua hOl;ltd<)ngkinh doanhhgp nh&tvao cu6ikY kS toan nam.

\jzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

).~;;

43.4 Cae quy d"tru bit bUQc

T~p doan duQ'c yeu du trfch l~p quy d1,l'trfr b6 sung v6n di~u l~ va quy d1,l'phong tai chinh hang nam nenT~p doan chi trfch l~p cac quy d1,l'trfr b~t bUQcnay vao cu6ikY kS toan nam.

89

Ngan hang ThU'O'Dgmai C6 ph§n PhU'O'DgDongSa 41 va 45 Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh pha HB Chi Minh, Vi~t NamThuyet minh bao cao tai chinh hQ'P nhAt gifra nien dQ choky sau thang k~t thuc ngay 30 thang 6 nam 2018(ti~p theo)

M§u B05affCTD-HNzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(Ban hanli thea ThOngtus64912014flT-NHNN

ngay31 thdng12ndm 2014cua NgiuizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhang Nha nuac Vi?t Nam)

44. Cac thaydAi trongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAU'(YC tinh k~ toan

Khi l~p bao cao tai chinh hQ'Pnhftt gitra nien dQ, Ban T6ng Giam df,c thirc hien mQt sf,iroc tmh kS toan.KSt qua thuc tS c6 th~ khac voi cac iroc tinh kS toan nay. Khong c6 thay d6i trong ySu trong uoc tinh kStoan trong baocao tai chinhhQ'Pnhftt gitranien dQ nay so voicac iroc tinhkS toan thuchi~n trong baocao tai chfnh nam gAnnhftt.

45. Cac kho3nfil}.C bit thU'Ong

Khong c6 cac khoan m\lc bftt thubng tr9ng ySu nao pMt sinh trong kY sau tMng kSt thUc ngay 30 thang6 nam 2018.

46. S" ki~n sao Dgay k~t thuc ky k~ toaD

Theo Nghi quySt Dl;lihQi d6ng c6 dong thubng nien sf,01120181NQ-DHDCD ngay 31 tMng 3 nam 2018,cac c6 dong da thong qua (i) phuong an pMt hanh c6 phiSu d~ tra c6tuc nam 2017 v&isf, lUQ11g69.545.778c6 phiSu, ty l~ th\Ic hi~n la 1.000: 142 (c6 dongSo'hfru 1.000 c6 phiSu duQ'cnMn 142 c6 phiSu m&i) va (ii)phuong an chao ban 100.400.595 c6 phiSu cho c6 dong hi~n hfru vm gia 10.000VND/c6 phiSu vmtY l~th\Ic hi~n quy~n la 1.000:205 (c6 dongSo'hfru 1.000 c6 phiSu se duQ'c quy~n mua 205 c6 phiSu mm).

Vao ngay 5 thang 7 nam 2018, Ngan hang da nh~n duQ'c Gifty chUngnh~n dang ky chao ban c6 phiSu sf,34/GCN-UBCK cua Uy ban Chung khoan Nha nu&c. Theo d6, Ngan hang da ra Thong bao phiit hanh c6phiSu ra cong chUng sf, 47/2018/CV-HDQT ngay 5 tMng 7 nam 2018v~ vi~c thong bao phat hanh69.545.778 c6 phiSu choc6dong hi~n huu d~ tra c6 tuc nam 2017 va chao ban 100.400.595c6 phiSu mmcho c6 dong hi~n hfru v&i gia10.000VND/c6 phiSu. Thai hl;lnnh~n dangky mua c6 phieu la tu ngay 18tMng 7 nam 2018 dSn ngay 8 thang 8 nam 2018.

NguySn mnh TungT6ng Giam tJ6c

NguOi l~p:

NguySn Thi Thu HaTruangb(J pMn t6ngh(Jp bao cao

90

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