Ngan hang Thmrng mai cA phin Phurrng Dong

Bao cao tai chinh hop nhat tom t~t cho nam k~t thuc

ngay 31 thang 12 nam 2017

KPMG Limited Branch10th Floor, SunWah Tower115 Nguyen Hue Street, Ben NgheWardDistrict 1, Ho Chi Minh City, Vietnam+84 (28) 3821 9266 I kpmg.com.vn

B~O C~O KI!:M ToAN DQC L~P VE BAo cAo TAl CHiNH HQ'P NHATTOM TAT

Kinh gLPicac C6 dong, HQi d6ng Quan tr] va Ban T6ng Giam dOcNgan hang ThU'O'ng mal C6 phan PhU'O'ng Dong

Bao cao tai chfnh hop nhat t6m tat dfnh kern, bao gbm bang can doi ke toan hopnhat tai nqay 31 thang 12 narn 2017, bao cao ket qua hoat dong kinh doanh hopnhat va bao cao luu chuyen tien t$ hop nhat cho narn ket thuc cunq nqay, duoc trlchtCPbao cao tai chfnh hop nhat (day du) cho narnket thuc ngay 31 thanq 12 narn2017cua Ngan hang Thuonq rnai Co phan Phuonq Dong ("Ngan hang") va cong ty con(dU'Q'cqoi chung la "Tap dean") da duoc kiem toano Chung toi da dU'ara 9 kien chapnhan toan phan doi voi bao cao tai chfnh hop nhat (day du) trong Bao cao kiem toanphat hanh ngay 15 thang 3 nam 2018. Bao cao tai chfnh hQ'pnhat (day du) va baocao tai chfnh hQ'pnhat tom tat khong phan anh anh hU'cyngcua cac SI,J' ki$n phat sinhsau ngay phat hanh bao cao kiem toan noi tren.

Bao cao tai chfnh hQ'pnhat tom tat khong bao gbm tat ca cac thuyet minh can phaicong bo theo cac Chu~mml,J'Cke toan Vi$t Nam, Che do Ke toan Vi$t Nam ap dl,mgcho cac To chlic Tfn dl,Jngdo Ngan hang Nha nU'&cVi$t Nam ban hanh va cac quydinh phap 19 co lien quan den vi$c I~p va trinh bay bao cao tai chfnh. Do d6, vi$cdoc bao cao tai chfnh hQ'pnhat tom tat khong the thay the cho vi$c doc bao cao taichfnh hQ'pnhat (day du) cua T~p doan.

Trach nhi~mcLia Ban T6ng Giam dOc

Ban Tong Giam dElcNgan hang chiu trach nhi$m v~ vi$c I~p va trlnh bay bao caotai chfnh hQ'pnhat tom tat theo cac nguyen tac v~ vi$c I~p va trinh bay bao cao taichfnh tom tat dU'Q'Cchap nh~n chung t<;liVi$t Nam.

Trach nhi~mcLia ki~mtoan viim

Trach nhi$m cua chung toi la dU'ara 9 kien v~ bao cao tai chfnh hQ'pnhat t6m tatdl,J'atren cac thu tl,JCma chung toi da thl,J'chi$n theo quy dinh va hU'&ngdan cuaChuan ml,J'CKiem toan Vi$t Nam so 810 - "Dich VI,I Mo cao v~Mo cao tai chinh t6mtat".

KPMG Limited Branch in Ho Chi Minh City, a branch of KPMG Limited,a Vietnamese one member limited liability company and a member firm ofthe KPMG net'MJrk of independent member firms affiliated with KPMGInternational Cooperative ("KPMG Internationai"). a Swiss entity.

y ki~ncuaki~mtoanvien

Theo y kiem cua chung toi, bao CaDtai chlnh hoopnhat t6m tilt duoc trich tli bao baotai chlnh hoopnhat (d~y du) cho narn ket thuc nqay 31 thanq 12 nam 2017 cua Nqanhang Thucnq mal Co phan PhU'O'ngDong va conq ty con da duoc kiem toan daphan anh nhat quan, tren cac khla canh tronq yeu, voi bao CaDtai chlnh hoopnhat(d~y du) da duo'c kiem toan, phu hoopvoi cac nguyen tilc ve viec I$p va trlnh baybao CaDtal chlnh t6m tilt dU'oocchap nhan chung tai Vi$t Nam.

_.--:;::;=enFh:l~'nh Cong ty TNHH KPMG tal Thanh phi. H6 Chi Minh

toan 56: 17-01-328/2(A)

n Thanh NghiGiay Chung nhan Dang ky Harth ngheKiem toan 56 0304-2018-007-1Ph6 Tang Giam aoeThanh ph6 He Chi Minh, ngay 15 thang 3 nam 2018

Truonq Vinh PhucGiay Chung nhan Dang ky Hanh ngheKiem toan 56 1901-2018-007-1

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2

Ngan hang Thunng mai cA ph~n Phuong Dong M~u B02/TCTD-HNsA 41 va 45 Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh phAHBChi Minh, Vi~t NamBang can dAik~ toan hQ'pnhit t~i ngay 31 thang 12 nam 2017

31112/2017 31112/2016VND VND

A TAl SAN

I Ti~n mij.t, vang bac, da quy 648.859.156.969 463.412.241.843

II Ti~n gifi tai Ngan hang Nha mnrcVi~tNam 3.106.795.746.709 1.199.607.187.123

III Ti~n gfri va eho vay cac tA chirc tin d ...ng khac 10.381.315.621.138 6.462.211.108.7211 TiSn giri tai cac t6 chirc tin dung khac 9.466.l46.12l.138 4.22l.40 l.1 08.7212 Cho yay cac t6 chirc tin dung khac 915.169.500.000 2.240.810.000.000

IV Chung khoan kinh doanh 3.288.593.200.0001 Chung khoan kinh doanh 3.288.593.200.000

V Cac cong e... tai ehinh phai sinh va cac tai santai ehinh khac 34.459.675.710

VI Cho vay khach hang 47.778.861.069.809 38.175.043.759.1281 Cho yay khach hang 48.182.976.683.825 38.506.723.127.2552 Du phong rui ro eho yay khach hang (404.115.614.016) (331.679.368.127)

VIII Chung khoan d~u nr 16.445.929.137.260 14.619.496.216.8211 Chung khoan d~u nr s~n sang dS ban 16.093.181.871.339 14.099.861.350.4212 Chung khoan d~u to' gill' d@nngay dao han 727.599.850.656 770.215.417.1713 Du phong rui ro chung khoan d~u ill (374.852.584.735) (250.580.550.771 ) ..~:s

,/

IX Gop v6n, d~u to' dai h~n 14.736.288.513 57.701.836.904 :H4 D~u tu dai h~n khae 36.430.000.000 79.847.300.0005 Dl,l'phong giam gia d~u tu dai h~n (21.693.711.487) (22.145.463.096)

)N

~X Tai san e6 djnh 527.005.924.816 407.947.523.803 '-

1 Tai san e6 dinh hii'u hinh 259.503.842.193 197.345.202.048.......... :;~~

a Nguyen giG 507.670.109.143 423.738.209.552 /, C

b GiG tri hao man luy ki (248.166.266.950) (226.393.007.504) "~~3 Tai san e6 dinh YO hinh 267.502.082.623 210.602.32l. 755a Nguyen giG 349.695.313.390 275.882.114.836

,~b GiG tri hao man li1yki (82.193.230.767) (65.279.793.081) _pXII Tai san Co khae 2.073.613.631.124 2.429.667.855.2901 Cae khoan phai thu 827.473.508.701 1.411.644.024.7772 Cae khol!mIffi,phi phai thu 943.998.088.252 799.033.167.9084 Tai san Co khae 306.942.034.171 224.490.032.6055 Cae khofm dl,l'phong rui ro eho cae tili san C6 n(>i

bang kMe (4.800.000.000) (5.499.370.000)

TONG TAl SAN 84.300.169.452.048 63.815.087.729.633

3

Ngan bang Thueng mai cA phin Phuong DongS8 41 va 45 Le DuAn,Phuo-ng B~n Nghe, Qu~n 1Thanh ph8 H6 Chi Minh, Viet NamBang can d8i k~ toan hop nh~t t~i ngay 31 thang 12 nam 2017 (ti~p theo)

M~u B02/TCTD-HN

31112/2017 3111212016VND VND

B NQ pHAI TRA VA VON CHiT Sa mrn

NQPHAITRA

I Cac khoan nQ'Ngan hang Nha nurrcVi~tNam 335.209.877 .603 424.781.685.200

II Ti~n gfri va vay e~e ta chirc tin dung khac 16.303.630.227.401 11.541.720.766.3311 Tien giri cua cac to chirc tin dung khac 10.642.882.288.241 5.860.141.842.6182 Vay cac t6 chirc tin dung khac 5.660.747.939.160 5.681.578.923.713

/jIII Ti~n gifi ella khach hang 53.205.792.395.177 43.063.985.057.813 "(~,!IV Cac ding e\l tai chinh phai sinh va cac khoan

nQ'tai chinh khac 8.343.449.670 ,\

\~\ (~V VBn tai trQ', uy thac d§u to', eho vay ta chirc tin

dung chju rui ro 2.645.465.792.367 2.131.150.305.448

VI PMt hanh gi~y to' co gia 4.361.689.265.933 996.838.495.146

VII Cac khoan nQ'khac 1.308.985.521.577 932.590.019.2511 Cac khoan lai, phi phai tra 935.576.921.499 669.764.476.1603 Cac khoan phai tra va eong nQ'khae 373.408.600.078 262.825.543.091 -.~c.-

TONG NQ pHAI TRA 78.160.773.080.058 59.099.409.778.859 t'-~::>

VON CHiT sa Hitu t-I

VIII VBn ehu sO'hfru 6.139.396.371.990 4.715.677.950.774 )

1 V6n 5.008.550.000.000 4.008.550.000.000._

a V6n aiJu I? 5. 000. 000. 000. 000 4. 000. 000. 000. 000c Th(mgdu v6n c6 phdn 98.800. 000. 000 98.800. 000. 000d C6phiiu quy (90.250. 000. 000) (90.250. 000. 000)2 Cae quy 424.136.387.806 302.019.790.3035 LQ'inhu~n chua phan ph6i 706.709.984.184 405.108.160.471

TONG VON CHiT Sa HUu 6.139.396.371.990 4.715.677.950.774

TONG NQ PHAI TRA VA VON CHiT sa HUu 84.300.169.452.048 63.815.087.729.633

4

Ngan hang Thuong mai cA phin Phuong DongS8 41 va 45 Le Du§n, Phuong B~n Nghe, Quan 1Thanh ph6 H6 Chi Minh, Vi~t Nam .Bang can a8i k~ toan hQ11nhit t~i ngay 31 thang 12 nam 2017 (ti~p theo)

31112/2017VND

cAc CHi TlEU NGOAI BANGCANDOl KEToAN

I NGHiA \TV NQ TIEM AN

12

Baa lanh yay vonCam k6t giao dich h6i doaiTrang do:• Cam kit mua ngoai t¢• Cam kdt ban ngoai t¢• Cam kdt giaa dich hoan a6i ti~n t¢Cam k6t trong nghiep vu LlCBaa lanh khac

451.352.600.000451.352.600.000

35.748.034.259.2501.294.315.76l.l625.772.768.368.909

98.097.809.66736.650.739.459.250

45

Miu B02/TCTD-HN

31112/2016VND

103.816.775.8127.250.311.996.985

146.881.790.000144.519.143.185

6.958.911.063.80094l.206.359.319

3.654.011.258.486

Ngay 15 thang 3 narn 2018

Nguoi I~p:

Nguyen Thj Thu HaTruong b(Jphdn t6ng hop baa cao

NguySn Dinh TungT6ng Giam a6c 2

5

Ngan hang Thuoug mai ca phAn Phuong Dong Miu B03/TCTD-HNSa 41 va 4? Le Du§n, Phuong B~n Nghe, Qu~n 1Thanh phOH8 Chi Minh, Vi~t NamBao cao hru chuy~n ti~n t~ hop nhit cho nam k~t thucngay 31 thang 12 nam 2017 (Phuong phap true ti~p)

2017 2016VND VND

1 Thu nhap liii va cac khoan thu nhap nrong tu 5.612.708.027.276 4.040.605.954.1792 Chi phi liii va cac chi phi tuong nr (3.211.564.137.216) (2.379.925.934.113)

I Thu nh~p Hii thu~n 2.401.143.890.060 1.660.680.020.066

3 Thu nhap tir hoat dong dich VI) 237.514.566.746 132.311.076.1834 Chi phi hoat dong dich VI) (41.894.604.573) (34.799.945.437)

II Lai thu~n tir hoat d"ng djch VI} 195.619.962.173 97.511.130.746

III L~iI(16) thu~n tir hoat d"ng kinh doanh ngoaihoi 46.999.721. 794 (3.005.136.267) -=a..-

IV Lai thuan tir mua ban chrmg khoan kinh doanh 14.777.345.406 ~~

V Liiil(16) thuan tir mua ban chimg khoan d~u nr 48.694.519.051 (261.534.284) GM

iOt5 Thu nhap nr hoat dong khac 116.450.623.733 167.943.215.1776 Chi phi heat oQng khac (99.910.316.707) (90.629.537.916) '"...~VI Lai thu~n tir hoat d"ng khac 16.540.307.026 77.313.677.261

VII Thu nh~p tir gop vBn, mua c6 ph~n 39.000.000 27.446.209.900

VIII Chi phi ho~t d"ng (1.445.956.693.911 ) (1.046.526.378.638) :::::J~

LQi nhu~n thu~n tir ho~t d"ng kinh doanh.....

IX813.157.988.784

trmYc chi phi dl}' phOng riii ro tin dl}ng1.277.858.051.599 \~,

TI'

(256.023.763.150) (329.285.922.452),..,

X Chi phi d" phOng riii ro tin dl}ng '.J./

XI T6nglginhu~ntrlf&cthu~.,

1.021.834.288.449 483.872.066.332(mang sang trang sau)

6

Ngan hang Thuong mai C8 phAn Phuong DongSB 41 va 45 U Duin, Phuong Bin Nghe, Qu~n 1Thanh phBH8 Chi Minh, Vi~t NamBao cao kit qua hoat d{lngkinh doanh hop nhit chonam kit thuc ngay 31 thang 12 nam 2017 (ti~p theo)

M§u B03/TCTD-HN

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

2017 2016VND VND

1.021.834.288.449 483.872.066.332

(205.068.084.490) (96.956.449.526)

(205.068.084.490) (96.956.449.526)

816.766.203.959 386.915.616.806

XI Tang Iqi nhuan trmrc thu~(mang tir trang trurrc sang)

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

XIII Lqi nhu~n sau thu~

XV Uti CO' ban tren ca phieu (VND/ca phieu) 1.972 947-~'(J

Nguoi I~p:

;;0~------;:;;::;.

Nguyen Thi TIm HaTruong b(Jphdn tong h9'Pbaa cao

Nguyen Dlnh TungTong Giam tide

/.~

./

7

LUU CHUYEN TIEN TUHO~T DQNG KIND DOANH

Thu nhap liii va cac khoan thu nh~p tuong tvnhan duocChi phi liii va cac chi phi tuong tu dii traThu nhap tir hoat dong dich vu nhan duocChenh lech s6 tiSn thuc thu ttl' hoat dong kinhdoanh ngoai t~, vang va clurng khoan(Chi phi)/thu nhap khacTiSn thu cac khoan no dii duoc XlI'Iy xoa, bu dipbang nguon du phong rui roTiSn chi tra cho nhan vien va hoat dong quan IyTiSn thuS thu nhap doanh nghiep thuc nop trong nam

N~an hang Thuong mai cA ph§n Phuong DongSo 41 va 45 Le Du~n, Phuong B~n Nghe, Qu~n 1Thanh phBHAChi Minh, Vi~t NamBan cao luu chuyen ti~n t~hop nhit cho nam k~t thucngay 31 thang 12 nam 2017 (Phuong phap true ti~p)

01

020304

0506

0708

Llfu chuy~n ti~n thuAn tir ho~t dQng kinh doanhtrmyc nhfrng thay dBi v~ tai san va cong nC}'ho~tdQng

09

Nhfrng thay dBi v~ tai san ho~t dQng

Giarn/(tang) cae khofm ti€n gui va eho yay cae t6ehtl'e tin d\lng khaeTang cae khoim vS kinh doanh ehtrng khoanTang cae eong el,ltai ehinh phai sinh va cae mi simtai ehinh khaeTang cae khoan eho yay khaeh hangGiam ngu6n dl,l'phong dS bu dip t6n th~t cae khoanGiarn/(tang) kMe vS tai san hO<;ltdong

Nhfrng thay dBi v~ cong nC}'ho~t dQng

Giam cae khoan nQ'Ngan hang Nha nu6'e Vi~t NamTang/(giam) tiSn glri va yay cae t6 ehtl'e tin d\lngkhaeTang tiSn gll'i eua khaeh hangTang phM hanh gi~y to' co giaTang v6n tai trQ',uy thae dAu tu, eho yay rna t6ehue tin dl,lng khae ehiu rui roGiam cae eong e\l tai ehinh phai sinh va cae khoanno' tai ehinh khaeTang khae vS eong no' hO<;ltdong(Chi)/thu tir cae guy

1011

121314

1516

171819

20

2122

I LUU CHUYEN TIEN THUAN TU HO~ T DQNGKINHDOANH

M§u B04/TCTD-HN

2017VND

2016VND

5.467.743.106.932 3.964.326.980.485(2.945.75l.69l.877) (2.078.347.347.523)

195.619.962.173 97.511.130.746

154.603.214.237(76.128.003.134)

(10.459.170.551)22.808.175.343

6.267.388.988 48.926.813.921(1.296.894.894.808) (1.006.620.200.892)(185.204.716.987) (110.503.309.091)

1.320.254.365.524 927.643.072.438

1.325.640.500.000 (2.050.810.000.000)(5.195.880.854.403) (3.002.431.365.505)

(34.459.675.710)(9.676.253.556.570) (11.200.762.569.032)(106.054.370.174) 156.363.213.479392.448.530.237 (107.652.009.436)

(89.571.807.597) (315.461.063.582)

4.761.909.461.070 (1.716.958.276.816)10.141.807.337.364 13.557.690.347.6073.364.850.770.787 996.838.495.146

514.315.486.919 984.642.244.573

(8.343.449.670)22.305.576.101(1.106.500.000)

(44.022.970.330)63.442.346.37655.562.442.521

6.731.861.813.878 (1.695.916.092.561)

8

Ngan hang Thirong mai CB phin Phuong DongS8 41 va 45 U Du~n, Phuong B€n Nghe, Quan 1Thanh ph8 H6 Chi Minh, Vi~t Nam .Bao cao hru chuy~n ti~n t~ hop nhit cho nam k€t thucngay 31 thang 12 nam 2017(PhU'O'Dgphap tn!c ti~p - ti~p theo)

Miu B04/TCTD-HN

2017VND

2016VND

01020309

LUlJ CHUYEN TIEN TU HO~T DONG DAu TU

Mua s~m tai san c6 dinhTiSn thu tir thanh ly, nhuong ban tai sanTiSn chi ttl' thanh Iy, nhuong ban tai sanTiSn thu c6 tire va loi nhuan duoc chia

(60.287.103.910)88.556.038.173

39.000.000

(32.340.815.053)94.075.907.592(82.653.680.224)27.446.209.900

II LUlJ CHUYEN TIEN THUAN TUHO~T DONG DAu TU 28.307.934.263 6.527.622.215

LUlJ CHUYEN TIEN TU HO~ T DONG TAI CHINH01 Tang v6n c6 phftn tir phat hanh c6 phieu 805.120.500.000 280.615.480.00004 ce tire tra cho c6 dong (227.909.761.012) (168.702.532.714)

III LUlJ CHUYEN TIEN THuAN TU577.210.738.988 111.912.947.286HO~ T DONG TAl CHINH

IV LUU CHUYEN TIEN THUAN TRONG NA.M 7.337.380.487.129 (1.577.475.523.060)

V TIEN VA cAc KIlOAN' TUONG DUONGTIEN T~I THOI DIEM DAu NA.M 5.884.420.537.687 7.461.896.060.747

VII TIEN VA cAc KIIOA.N TUONG DUONGTIEN T~I THOI DIEM CUOI NA.M 13.221.801.024.816 5.884.420.537.687

')'.~._1'/

Nguoi lap:

Nguyen Thi Thu HaTruong h(Jphdn t6ng hop baa cao

Nguyen Binh TungT6ng Giam d6c

9