Ngan hang ThU'O'ng mal CO phan Bao Vi~t

Bao cao tai chinh

Ngay 31 thanq 12 narn 2016

Ngan hang Thuonq mal Co phan Bao Viet

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Ngan hang Thuonq rnai Co phan Bao Viet

THONG TIN CHUNG

NGAN HANG

Nqan hang Thuong mal Co phan Sao Vi$t ("Ngan hang") la cong ty lien ket cua Tap doan Sao Vi$tva do Tap doan Sao Viet sa hCfu49,52% von. Tap dean Sao Viet la mot doanh nghi$p Nha nuoc dadU'Q'cco phan hoa (ten truoc khi co phan hoa la Tong Cong ty Sao hiem Viet Nam) va chuyen doithanh cong ty co phan VaGnqay 15 thEmg10 narn 2007.

Ngan hang diroc thanh lap ngay 11 thang 12 narn 2008 theo Giay phep s6 328/GP-NHNN cua Nganhang Nha rnroc Vi$t Nam ("NHNN") va theo Giay chCPngnhan dang ky kinh doanh thay doi Ian thu' 8VaGnqay 22 thang 10 narn 2014.

Ngan hang duoc thanh I$p nharn thvc hien cac giao dich ngan hang bao gom huy dOngva nhan tifmgCPingcln han, trung han va dai han tli cac to chCPcva ca nhan; cho vay ngcln h<;ln,trung h<;lnva daih<;lnd6i v&i cac to chCPcva ca nhan tren cO'sa tinh chat va kha nang nguon v6n cua Ngan hang; thl,l'chi$n cac giao dich ngo<;lit$, cac dich Vl,Jtai trQ'thU'O'ngm<;liqu6c te, chiet khau thU'O'ngphieu, trai phieuva cac giay ta co gia khac, va cac dich Vl,Jngan hang khac dU'Q'cNHNN cho phep.

Ngan hang co trl,Jsa chinh d~t t<;liTang 1 va Tang 5, Tea nha Corner Stone, s6 16 Phan Chu Trinh,phU'angPhan Chu Trinh, qu$n Hoan Kiem, Ha NOi.Vao thai diem 31 thang 12 nam 2016, Ngan hangco mot (1) HOisa chinh, mot (1) Van pheng d<;lidi$n t<;liThanh ph6 Ho Chi Minh va mU'aib6n (14) chinhanh chinh t<;licac tTnhva thanh ph6 tren ca nU'&c.

HQI DONG QuAN TR!

Cac thanh vien Hoi dong Quan tri trong nam 2016 va VaGngay I$p bao cao tai chinh nhU'sau:

H9 va tenOng LU'uQuyet Th~ngOng Nguyen Hong TuanOng Sui Qu6c VU'O'ngSa Ngo Thi Thu Trang

Ong Ton Qu6c Sinh

Sa Kim Thi Thanh HaOng D$u Minh Lam

BAN KIEM SOAT

ChVc v~Chu tichPh6 Chu tichPh6 Chu tichThanh vien

Thanh vien

Thanh vienThanh vien

>Ngaybo nhi~mSo nhi$m VaGngay 27 thang 05 nam 2014So nhi$m VaGngay 27 thang 05 nam 2014So nhi$m VaGngay 27 thang 05 nam 2014So nhi$m VaGngay 26 thang 12 nam 2008Tai bo nhi$m VaGngay 26 thang 05 nam 2014So nhi$m VaGngay 26 thang 12 nam 2008Tai bo nhi$m VaGngay 26 thang 05 nam 2014So nhi$m VaGngay 26 tMng 05 nam 2014So nhi$m VaGngay 26 thang 05 nam 2014

Cac thanh vien San Kiemsoat trong nam 2016 va VaGngay I$p bao cao tai chinh nhU'sau:

H9 va ten0ng Nguyen Duy KhanhSa Le Anh PhU'O'ng

Sa Nguyen Thi Van Anh

ChVc v~TrU'ang SanThanh vien

Thanh vien

Ngay bo nhi~m

So nhi$m VaGngay 26 thang 05 nam 2014So nhi$m VaGngay 26 thang 12 nam 2008Tai bo nhi$m VaGngay 26 tMng 05 nam 2014So nhi$m vaGngay 26 tMng 05 nam 2014

1

Nqan hang ThU'ong rnai Co phan Bao Viet

THONG TIN CHUNG (tiep theo)

BAN DI~U HANH vA K~ ToAN TRU'CYNG

Cac thanh vien Ban Di~u hanh va K~ toan Truong trong narn 2016 va vao ngay tap bao cao tal chfnhnhu sau:

H9 va tenOng Nguyen Hong TuanOng Ton Ouoc Binh

Ong Bui V<;InPhucOng VO Trung Thanh

Ong Mai Dlnh ThU'ong

Ong Cao Nam Giang

Ba Nguyen Thi LuyOng Bui Ti~n DQ

Ba Nguyen Quynh Anh

Ch(PC v41Tong Giarn docPh6 Tong Giarn doc

Ph6 Tong Giarn docGiarn doc Khoi Ouan Iyrui roGiarn doc Khoi Kirih doanhtien t$Giarn doc Khoi Ngan hangdoanh nqhiepGiam doc Khoi hO<;ltdongPh6 Giam doc, Phl,JtrachKhoi Ngan hang ban IeQuyen K~ toan TrU'ong

NGU'CYI£)~I OleN THEO PHAp LU~T

Ngay be,nhi~mBo nhiern vao nqay 29 thanq 06 narn 2012Bo nhiern vao ngay 12 thang 1 narn 2009Tai bo nhiern chuc danh Ph6 Tong Giarndoc nqay 16 thang 09 narn 2014Bo nhiern vao nqay 31 thanq 8 nam 2015Bo nhiem vao ngay 15 thang 09 narn 2013

Bo nhiern vao ngay 16 thanq 09 narn 2016

Bo nhiern ngay 07 thanq 10 nam 2014

Bo nhi$m ngay 18 thang 10 nam 2016Bo nhi$m ngay 18 thang 10 nam 2016

Bo nhi$m vao ngay 08 thang 12 nam 2014

NgU'CYid<;lidi$n theo phap IUc;ltcua Ngan hang trong nam tai chinh k~t thuc ngay 31 thang 12 nam2016 va vao ngay I$p bao cao nay la ong Nguyen Hong Tuan - Chlic danh: Tong Giam doc.

KI~M ToAN VIEN

Cong ty TNHH Ernst & Young Vi$t Nam la cong ty kiem toan cho Ngan hang.

2

Ngan hang ThuO'ng rnai Co phan Bao Vi$t

BAo cAo COA HOI DONG QUAN TR!

HOi d6ng ouan tri Ngan hang ThU'O'ng rna: Co phan Bao Viet ("Ngan hang") trlnh bay bao cao nay vabao cao tai chfnh cua Ngan hang tai nqay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cunqnqay.

TRAcH NHleM COA BAN £lIEU HANH DOl VOl BAo cAo TAl CHiNH

Ban Dieu hanh Ngan hang chiu trach nhiern dam bao bao cao tai chfnh phan anh trung thuc va hopIy tlnh hinh tai chfnh, ket qua heat dong kinh doanh va tinh hinh uru chuyen tien t$ cua Ngan hangtrong narn tai chfnh. Trong qua trinh lap bao cao tai chfnh nay, Ban Dieu hanh can phai;

II> hra chon cac chfnh sach ke toan thfch hop va ap dunq cac chfnh sach nay mot each nhat quan:

II> thuc hi$n cac danh gia va uoc tfnh mot each hqp Iy va th$n trong;

II> neu ro cac chuan ml.,l'Cke toan ap dl,mg cho Ngan hang c6 dU'qc tuan thu hay kh6ng va tat canhCl'ngsai I$ch trong yeu so vai nhCl'ngchuan ml.,l'Cnay da dU'qc trinh bay va giai thfch trong baocao tai chfnh; va

II> I$p bao cao tai chfnh tren cO'sa nguyen t~c hO<;ltdong lien tl,lCtn) trU'ang hqp kh6ng the cho r~ngNgan hang se tiep tl,lChO<;ltdong.

Ban Dieu hanh chju trach nhi$m dam bao vi$c cac so sach ke toan thfch hqp dU'qc lU'u giCfde phananh tinh hinh tai chfnh cua Ngan hang, vai muc do chfnh xac hqp Iy, t<;libat ky thai diem nao va dambao r~ng cac so sach ke toan tuan thu vai che do ke toan dU'qc ap dl,lng. Ban Dieu hanh cOng chjutrach nhi$m ve vi$c quan Iy cac tai san cua Ngan hang va do d6 phai thl.,l'chi$n cac bien phap thfchhqp de ngan ch$n va phat hi$n cac hanh vi gian I$n va nhCfng vi ph<;lmkMc.

Ban Dieu hanh cam ket vai HOi d6ng Quan trj r~ng Ngan hang da tuan thu nhCfng yeu cau neu trentrong vi$c I$p bao cao tai chfnh kem theo.

CONG BO COA HOI DONG QUAN TR!

Theo y kien cua Hoi d6ng Quan trio bao cao tai chfnh kem theo phan anh trung thl.,l'Cva hqp Iy tinhhinh tai chfnh cua Ngan hang vao ngay 31 tMng 12 nam 2016, ket qua hO<;ltdong kinh doanh va tinhhinh lU'u chuyen tien t$ cho nam tai chfnh ket thuc cung ngay phu hqp vai cac Chuan ml.,l'Cke toanViet Nam, H$ thong ke toan cac to chuc tfn dl,lng Viet Nam, cac quy djnh cua Ngan hang Nha nU'acViet Nam va cac quy djnh pMp Iy c6 lien quan den vi$c I$p va trinh bay bao cao tai chfnh.

Chu tjch

Ha NOi, Viet Nam

Ngay 31 thang 03 nam 2017

3

EY Ernst & Young Vietnam Limited Tel: + 844383151008th Floor, CornerStone Building Fax: + 84 4 3831 509016Phan Chu Trinh Street ey.comHoan Kiem DistrictHanoi, S.R. of Vietnam

Building a betterworking world

se tham chieu: 60780870/18715113

BAo cAo KIEMToAN DQC L~P ER

cac e6 dongNgan hang ThLPO'ngmal C6 phan BaoVi~t

Chung toi da kiern toan bao cao tai chfnh kern theo cua Ngan hang ThU'O'n~mal Co phan BaoViet ("Nganhang") duoc lap ngay 31 thang 3 nam 2017 va duoc trinh bay tCPtrang 6 den trang 69, bao gam bang candoi ke toan tai nqay 31 thanq 12 narn 2016, bao cao ket qua heat dong kinh doanh va bao cao luu chuyentien t$ cho narn tai chfnh ket thuc cunq nqay va cac thuyet minh bao cao tai chfnh di kern.

Kinh gwi:

Treen nhiem cue Ban f)ifW hanh

BanDieu hanh Ngan hang chiu trach nhiern ve viec lap va trinh bay trung thuc va hoopIy bao cao tai chfnhcua Ngan hang theo cac Chuan rnuc ke toan Viet Nam, H$ thong ke toan cac to chuc tin dl,mgViet Nam,cac quy dinh cua Ngan hang Nha nU'&cViet Nam va cac quy dinh phap Iy co lien quan den vi$c I~p vatrinh bay bao cao tai chinh va chiu trach nhi$m ve kiem soat noi bo ma Ban Dieu hanh Ngan hang xacdinh la can thiet de dam bao cho vi$c I~pva trlnh bay bao cao tai chinh khong co sai sot trong yeu do gianI~n ho~c nham Ian.

Trach nhi~m cua Kiem toan vien

Trach nhi$m cua chung toi la dU'a ra y kien ve bao cao tai chinh dV'a tren ket qua cua cuoc kiem toano 'i..1(;Chung toi da tien hanh kiem toan theo cac Chuan mV'ckiem toan Viet Nam. Cac chuan mV'cnay yeu cau ~chung toi tuan thu chuan mV'cva cac quy dinh ve d<;loduc nghe nghi$p, I~p ke hO<;lchva thV'c hi$n cuockiem toan de d<;ltdU'OOcSV'dam bao hoopIy ve vi$c li$u bao cao tai chfnh cua Ngan hang co con sai sottrong yeu hay khong.

Cong vi$c kiem toan bao gam thV'c hi$n cac thu tl,lCnh~m thu th$p cac bt3ngchung kiem toan ve cac soli$u va thuyet minh tren bao cao tai chinh. Cac thu tl,lCkiem toan dU'ooclV'achon dV'a tren xet doan cuakiem toan vien, bao gam danh gia rui ro co sai sot trong yeu trong bao cao tai chinh do gian I~n ho~cnham Ian. Khi thV'c hi$n danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat noi bo cua Nganhang lien quan den vi$c I~p va trlnh bay bao cao tai chinh trung thV'c, hoopIy nht3mthiet ke cac thu tl,lCkiem toan phu hoopv&i tlnh hlnh thV'c te, tuy nhien khong nht3mml,lCdfch dU'ara y kien ve hi$u qua cuakiem soat noi bo cua Ngan hang. Cong vi$c kiem toan cOng bao gem danh gia tinh thich hoopcua cacchfnh sach ke toan dU'oocap dl,lngva tinh hoopIy cua cac U'&ctinh ke toan cua BanDieu hc'mhNgan hangcOngnhU'danh gia vi$c trinh bay tong the bao cao tai chfnh.

Chung toi tin tU'angrang cac b~ng chung kiem toan ma chung toi da thu th~p dU'oocla day du va thfch hoopde lam cO'sa cho y kien kiem toan cua chung toi.

A member firm of Ernst & Young Global Limited

EYBuilding a betterworking world

Y kien ca« Kiem tosn vien

Theo y kielncua chunq t6i, bao cao tal chfnh da phan anh trung thuc va hoopIy, tren cac khia canh trongyE§u,tinh hinh tai chinh cua Ngan hang t~i ngay 31 thang 12 narn 2016, cOng nhu ket qua heat dongkinh doanh va tlnh hinh luu chuyen tien te cho nam tai chinh kE§tthuc cunq ngay, phu hoopvoi cacChuan muc kE§toan Viet Nam, He thong kE§toan cac to chuc tin dunq Viet Nam, cac quy dinh cua Nganhang Nha nuoc Viet Nam va cac quy dinh phap Iy c6 lien quan dE§nvlec lap va trinh bay bao cao taichinh.

Hli'u han Ernst & Young Vi~t Nam

Tran Thi Thu HienKiem to~n vienSo Gi~y CNDKHN Kiem toan: 2487-2013-004-1

Ha Noi, Viet Nam

Ngay 31 thang 03 nam 2017If\.,~

A member firm of Ernst & Young Global Limited

Ngan hang Thuonq rnaiCo phan Sao Viet B02-TCTD

BANG CAN £)01 K~ ToANtal nqay 31 thanq 12 nam 2016

Ngay 31 thang 12 Ngay 31 thang 12Thuyet nsm 2016 nem 2015minh VND VND

TAl SAN

Ti~n m~t, yang bac, da quy 5 139.301.813.553 138.852.040.479 ~

]Tilln gu.i tal Ngan hang Nha nU'ac Vi~t Nam("NHNN") 6 1.012.000.399.800 417.312.663.086

Tilln, yang gu.i tal va cho yay cac TCTD khac 7 3.219.721.584.874 6.713.294.395.533Tien, yang glii tai cac TCTD khac 7.1 3.216.086.184.874 6.709.658.995.533 ""'?'

Cho yay cac TCTD khac 7.2 3.635.400.000 3.635.400.000 '.~

Ch(J'ng khoan kinh doanh 8 2.088.436.800.000 630.778.660.000Chling khoan kinh doanh 2.091.466.800.000 630.778.660.000Dl,I'ph6ng giam gia chunq khoan kinh doanh (3.030.000.000)

Cho yay khach hang 15.056.855.822.121 12.779.538.498.439Cho yay khach hang 9 15.204.978.409.768 12.892.929.608.228Dl,I'ph6ng rui ro cho yay khach hang 10 (148.122.587.647) (113.391.109.789)

Mua ng 11 192.582.527.528 ~Mua no b~mgdong Viet Nam 194.037.811.111 jDl,I'ph6ng rui ro heat dong mua no (1.455.283.583) N

Ch(J'ng khoan dau tU' 12 11.544.474.933.906 8.977 .399.342.278Chling khoan dau tu san sang de ban 8.608.227.792.702 7.169.816.331.807Chling khoan dau tU' giCrdElnngay dao han 3.213.220.521.101 1.909.140.370.703

(..Dl,I'ph6ng giam gia chling khoan dau tU' (276.973.379.897) (101.557.360.232) ~

Tal san cO dlnh 37.263.318.305 43.646.478.243

Tei san co ainn h[J'uhinh 13.1 28.199.810.404 31.847.761.477Nguyen gia tai san co dinh 104.447.934.695 98.453.101.577Khau hao tai san co dinh (76.248.124.291 ) (66.605.340.100)

Tai san co c1inhva hinh 13.2 9.063.507.901 11.798.716.766Nguyen gia tai san co dinh 70.444.846.886 70.403.546.886Hao m6n tai san co dinh (61.381.338.985) (58.604.830.120)

Tai san Co khac 14 1.000.634.857.648 998.083.640.737Cae khoan phai thu 14.1 50.012.160.434 28.216.190.352Cae khoan lai, phi phai thu 752.936.667.880 843.288.516.591Tai san C6 khac 14.2 197.686.029.334 126.578.933.794

TONG TAl sAN 34.291.272.057.735 30.698.905.718.795

6

Ngan hang Thuonq rnai Co phan Sao Viet B02-TCTD

BANG CAN 801 K~ ToAN (tiep theo)tai ngay 31 thang 12 narn 2016

Ngay 31 thang 12 Ngay 31 thang 12Thuy~t nem 2016 nem 2015minh VNO VNO

NO' PHAI TRAcac khoan nQ'Chinh phu va Ngan hang Nha

~

nLPcYeVi~t Nam 15 366.475.912.799 1.200.758.830.510

Ti~n, vang gu>iva vay cac TCTD khac 16 7.393.423.085.758 8.553.713.041.783Tien, vang gLfi cua cac TCTD khac 16.1 5.405.098.278.737 7.349.677.545.620Vay cac TCTD khac 16.2 1.988.324.807.021 1.204.035.496.163 <Ti~n gu>icua khach hang 17 20.599.971.094.387 15.124.855.663.992

Phat hanh giay ta e6 gia 18 2.050.000.000.000 2.050.000.000.000

Cae khoan no khac 19 495.563.642.985 408.672.203.817cac khoan lai, phi phai tra 412.041.652.895 335.936.680.456cac khoan phai tra va conq no khac 83.521.990.090 72.735.523.361

TONG NO' PHAI TRA 30.905.433.735.929 27.337.999.740.102

VON CHO so HlrU

Vbn va cac quyVon 3.150.000.000.000 3.150.000.000.000

V6n dieu 1$ 3.150.000.000.000 3.150.000.000.000

Cae quy dl,P trir 117.828.901.996 103.832.800.529

L9'; nhu~ncturephan pho; 118.009.419.810 107.073.178.164

TONG VON CHO so HlrU vA QUY COA TCTD 21 3.385.838.321.806 3.360.905.978.693

TONG NO' PHAI TRA, VON CHO so HlrU 34.291.272.057.735 30.698.905.718.795

7

Ngan hang Thuonq rnai Co phan Sao Viet

BANG CAN £)01 K~ ToAN (tiep theo)tal nqay 31 thanq 12 narn 2016

cAc CHITIEUNGOAIBANGCAN£)01K~ ToAN

Cam ket bao lanh vay vonCam ket trong nghi~p vu LlCaao lanh khac

NgU'Cl'ilap:

Ba VU'O'ngThi Ngoc LanPh6 ph6ng Ke toan tai chfnh

Ha NOi, Vi~t Nam

Nqay 31 thanq 03 narn 2017

Thuyetminh

35

NgU'Cl'iphe duyet:

Ba Nguyen Ouynh AnhQuy€m Ke toan TrU'Q>ng

8

B02-TCTD

Ngay 31 {hang 12 Ngay 31 {hang 12nem 2016 nsm 2015

VND VND--------=-43.000.000.000 43.000.000.000

240.713.134.527 272.701.081.408387.041.431.709 317.849.555.802 ER

670.754.566.236 633.550.637.210

Ngan hang Thuonq rnai C6 phan Sao Viet

BAo cAo K~T QuA HOAT £)ONG KINH DOANHcho narn tal chinh ket thuc ngay 31 thang 12 narn 2016

B03-TCTD

Thuy~t Nsm 2016 Nem 2015minh VND VND

Thu nhap lai va cac khoan thu nhap tU'O'ngtl,J' 24 2.002.548.710.966 1.802.754.787.254Chi phi lai va cac chi phi tU'O'ngtl,J' 25 (1.387.879.797.249) (1.328.978.974.419) .'-..--

''0'

Thu nh~p lai thuan 614.668.913.717 473.775.812.835;_.-c

Thu nhap tLi'hoat dong dlch Vl,J 24.266.348.171 16.778.069.136 "ISChi phi heat dong dich Vl,J (9.391.897.661) (6.362.766.444) VI

Lai thuan tLPhoat dQng djch v.... 26 14.874.450.510 10.415.302.692 ~Hf

Lai thuan tLPhoat dQng kinh doanh ngo~i hOi 27 13.553.133.539 5.023.465.356<,/k,

Lai thuan tLPmua ban chLPng khoan kinhdoanh 28 12.125.526.138 76.879.977 .372

Thu nhap tLi'heat dong khac 71.538.630.399 587.591.638Chi phi heat dong khac (101.056.466) (102.583.811 )

Lai thuan tLPhoat dQng khac 29 71.437.573.933 485.007.827

TONG THU NH~P HO~T DQNG 726.659.597.837 566.579.566.082

Chi phi cho nhan vien (150.978.074.046) (123.723.694.740)Chi phi khau hao tai san co dinh (12.651.836.378) (14.936.018.627)Chi phi hoat dong khac (231.722.818.249) (201.182.457.717)

TONG CHI PHi HO~T DQNG 30 (395.352.728.673) (339.842.171.084)

LQ'i nhuan thuan tLPhoat dQng kinh doanhtruoc chi phi dlf ph6ng rui ro tin d....ng 331.306.869.164 226.737.394.998

Chi phi dl,J'pMng rui ro tin dl,Jng 31 (214.632.781.106) (115.786.571.549)

TONG LO'I NHU~N TRU'OC THU!: 116.674.088.058 110.950.823.449

Chi phi thue TNDN hien hanh 20 (23.366.744.945) (24.441.788.121)

TOng chi phi thull TNON (23.366.744.945) (24.441.788.121)

LO'I NHU~N SAU THU!: 93.307.343.113 86.509.035.328

Lai co ban tren cO phillu 22 279 257

NgU'CriI~p: NgU'Criphe dUY$t:

Ba Nguyen Quynh AnhQuyen Ke toan TrU'cYng

Ba VU'O'ngThi Ngoc LanPh6 phong Ke toan tai chinh

Ha NQi, Vi$t Nam

Ngay 31 thang 03 nam 2017

9

Ngan hang Thuonq rnai Co phan Bao Viet B04-TCTD

BAo cAo LU'U CHUY~N TI~N TI;cho narn tai chlnh k~t thuc nqay 31 thanq 12 nam 2016

Thuyet Nem 2016 Nem 2015minh VND VND

LU'U CHUY~N TI~N Tty HO~T DQNG KINHDOANHThu nhap lai va cac khoan thu nhap tU'O'ngtil nhan ,eedU'O'c 2.092.900.559.677 1.374.660.120.601 ,NGChi phi lai va cac chi phi tuonq til da tra (1.311.774.824.810) (1.216.239.911.618) fNf

Thu nhap tll' heat dong dich VI,! nhan dU'O'c 14.874.450.510 10.415.302.692 .&

chenh I$ch s6 tien thuc thu/thvc chi tll' hoat dong T

kinh doanh chung khoan, vang bac, nqoai t$ 25.678.659.677 81.903.442.728 Nf

Thu nhap khac 529.813.178 485.007.827 A ~Tien thu cac khoan no da dU'O'cxU>Iy xoa, bu dttp OMb~ng nguon dll pMng rui ro 70.907.760.755 ...~Tien chi tra cho nhan vien va heat dong quan Iy,cong VI,J (387.622.619.762) (319.111.439.366)Tien thue thu nhap thuc nop trong nam 20 (21.042.503.091 ) (14.007.182.314)

LU'u chuyen tilm thuan tLP/(SLPdl,mg vao) hoatdQng klnh doanh trU'cYcnhO>ngthay d6i v6 taisan va von liru dQng 484.451.296.134 (81.894.659.450)

NhCmg thay d6; ve til; sim hO{lt d{)ngGiam cac khoan tien, vang gu>iva cho vay cac

~TCTD khac 427.982.500.000Giam cac khoan ve kinh doanh chung khoan (4.203.179.751.293) (4.017.213.167.924) ~Tang cac khoan chovaykhach hang (2.312.048.801.540) (3.101.273.343.669)

*Giam nguon dll pMng de bu dttp ton that cac

~khoan tin dl,!ng, chung khoan, dau tU'dai h<;ln 2.250.000.000Tang khac ve tai san hO<;ltdong (286.940.876.733) (36.500.327.617)

NhCmg thay d6; ve cong n9' hO{lt d{)ngTang/(Giam) cac khoan nO'Chlnh phu va NHNN (834.282.917.711) 1.200.758.830.510Tang/(Giam) cac khoan tien gu>i,tien vay cacTCTD (1.160.289.956.025) 408.139.596.826Giam tien gu>icua khach hang (bao gom ca KBNN) 5.475.115.430.395 2.714.148.033.121Tang khac ve cong nO'hO<;ltdong 8.046.931.725 3.376.124.555

LU'u chuy~n ti6n thuan SLPdl:lng vao ho~t dQngkinh doanh (2.829.128.645.048) (2.480.226.413.648)

LU'U CHUY~N TI~N Tty HO~T DQNG £)AU TU'Mua sttm tai san c6 dinh (6.306.655.823) (12.563.859.914)

L~u chuy~n ti6n thuan SLPdl:lng vao ho~t dQng(6.306.655.823)dautU' (12.563.859.914)

10

Ngan hang Thuonq mal Co phan Sao VietBAo cAo LU'U CHUY~N TI~N TI; (tiep theo)cho narn tal chfnh ket thuc ngay 31 thanq 12 narn 2016

Thuy~tminh

LU'U CHUYEN TIEN Tlr HOAT DONG TAlCHiNH . .

Tien thu tCrphat hanh giay t6' co gia dai han co dudieu ki$n tfnh VaG von tl,l' co va cac khoan von vaydai han khacCo tuc tra cho co dong, loi nhuan da chia

LU'u chuyen tilln thuan (SlJ' dl;mg vao)/tlJ' hoatdQng tal chinh

LU'u chuyen tilln thuan trong narn

Ti~n va,cac khoan tU'O'ng dU'O'ng tilln tal theYidh~m dau narn 32

Tilln va cac khoan tU'O'ng dU'O'ng tilln tilli thMdi~m cuOi nam 32

B04-TCTD

Nem 2016 Nem 2015VND VND

-"Joe.....n

2.050.000.000.000 '1"0(63.000.000.000) (63.000.000.000) A

H

(63.000.000.000) 1.987.000.000.000 ) I

--.1(2.898.435.300.871 ) (505.790.273.562) -7.265.823.699.098 7.771.613.972.660

4.367.388.398.227 7.265.823.699.098

NgU'6'i lap:

~

NgU'cYiphs duyet:

Ba Nguyen Ouynh AnhOuyen Ke toan Tmong

Ba VU'O'ngTb] Ngoc LanPh6 ph6ng Ke toan tai chfnh

Ha NOi, Viet Nam

Ngay 31 thang 03 nam 2017

11

~t;:ZfI:!:t:::IIItCll yen Hong TuanTong Giam doc

Ngan hang Thuonq mai Co phan Sao Vi$t

THUY~T MINH BAo cAo TAl CHiNHtal nqay 31 thanq 12 narn 2016 va cho narn tal chfnh ket thuc cling nqay

B05-TCTD

1. D~C DIEM HO~T DQNG COA NGAN HANG

Thanh I~p va Ho~t dgng

NgEln hang Thuonq rnai Co phan Bao Viet (sau day gQi tM la "Nqan hang") la nqan hangthU'O'ng rnai co phan duoc thanh lap va dang ky tai nuoc Cong hoa Xa hoi Chu nghia VietNam theo Giay phep so 328/GP-NHNN cua Ngan hang Nha nuoc Viet Nam ("NHNN") nqay11 thanq 12 narn 2008 va theo Giay chunq nhan dang ky kinh doanh thay doi Ian thli 8 vaongay 22 thang 10 narn 2014.

Nqan hang duoc thanh lap nharn thuc hien cac giao dich nqan hang bao gam huy dong vanhan tien gui ng~n han, trung han va dai han tli cac to chuc va ca nhan; cho vay ng~n han,trung han va dai han doi voi cac to chlic va ca nhan tren cO'sa tfnh chat va kha nang nguonvon cua Ngan hang; thl)'c hien cac giao dich ngo~i te, cac dich vl,l tai trQ' thU'O'ngm~i quoc te,chiet khau thU'O'ngphieu, trai phieu va cac giay to' co gia khac, va cac dich Vl,lngan hang khacdU'Q'cNHNN cho phep.

Von dieu Ie ban dau cua Ngan hang do cac co dong gop la 1.500 ty dong. So von dieu Ie cuaNgan hang t~i thai diem ngay 31 thang 12 nam 2016 la 3.150 ty dong (t~i ngay 31 thang 12nam 2015 la 3.150 ty dong).

Tr", sOt va m~ng lU'(yiho~t dgng

Ngan hang co trl,l sa chfnh d~t t~i Tang 1 va Tang 5, Toa nha Corner Stone, so 16 Phan ChuTrinh, phU'ang Phan Chu Trinh, qu$n Hoan Kiem, Ha NOi. Vao thai diem 31 thang 12 nam2016, Ngan han~ co mot (1) HOi sa chfnh, mot (1) Van phong d?i dien t~i Thanh pho Ho ChfMinh va mU'ai bon (14) chi nhanh chfnh t~i cac tTnhva thanh pho tren ca nU'oc.

Nhan vi{m

Tong so can bo, nhan vien cua Ngan hang t~i ngay 31 thang 12 nam 2016 la 880 ngU'ai (t~ingay 31 thang 12 nam 2015: 785 ngU'ai).

2. KY KE ToAN vA DO'N V! TIEN Te sO' DI,JNGTRONG KE ToAN

2.1 Ky ke toan nam

Ky ke toan nam cua Ngan hang b~t dau vao ngay 01 thang 01 va ket thuc vao ngay 31 thang12.

2.2 f)cYnvi tilm t~ SLPd",ng trong ke toan

DO'n vi tien te su dl,lng trong cong tac I$p bao cao tai chfnh cua Ngan hang la dong Viet Nam("VND").

12

Ngan hang Thuonq rnai Co phan Sao Viet

THUY~T MINH BAa cAo TAl CHiNH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tal chinh ket thuc cunq nqay

B05-TCTD

3. co so' TRiNH BAy

3.1 Chufm mtpC va che (/9 ke toen ap dt,mg

Bao cao tai chinh cua Ngan hang duoc lap theo H$ thong Ke toan cac To chec tin dl,mg VietNam theo Quyet dinh so 479/2004/Q8-NHNN ngay 29 thanq 04 narn 2004 do Thong docNqan hang NM nuoc Viet Nam ban hanh c6 hieu luc tli ngay 01 thang 01 narn 2005, Thongtu so 10/2014/TT-NHNN va cac quyet dinh, thong tu bo sung, sCfa doi Quyet dinh so479/2004/Q8-NHNN, Quyet dinh so 16/2007/Q8-NHNN ngay 18 thanq 04 narn 2007, Thongtu so 49/2014/TT-NHNN sva doi, bo sung mot so dieu khoan cua Che dO bao cao tat chinhdoi voi cac to chuc tin dl,mg ban hanh kern theo Ouyet dinh so 16/2007/Q8-NHNN va H$thong Chuan muc Ke toan Viet Nam do Bo Tai chinh ban hanh bao gam:

If. Quyet dinh so 149/2001/Q8-BTC ngay 31 thang 12 nam 2001 ve vi$c ban hanh bonChu!m ml,l'Cke toan Viet Nam (89't 1);

II> Quyet dinh so 165/2002/Q8-BTC ngay 31 thang 12 nam 2002 ve vi$c ban Mnh sauChuan ml,l'Cke toan Viet Nam (89't 2);

Quyet dinh so 234/2003/Q8-BTC ngay 30 thang 12 nam 2003 ve vi$c ban Mnh sauChuan ml,l'Cke toan Viet Nam (89't 3);

II> Quyet dinh so 12/2005/Q8-BTC ngay 15 thang 02 nam 2005 ve vi$c ban hanh sau Chuanml,l'Cke toan Viet Nam (89't 4); va

~ Quyet dinh so 100/2005/Q8-BTC ngay 28 thang 12 nam 2005 ve vi$c ban Mnh bonChuan ml,l'Cke toan Viet Nam (89't 5).

Bao cao tai chinh kem theo dU'9'c I~p tren cO' s6' tuan thu cac nguyen tck va thong 1$ke toandU'9'Cchap nh~n tc;liViet Nam. Do do, bang can doi ke toan, bao cao ket qua hOc;ltdong kinhdoanh, bao cao IU'uchuyen tien t$ va thuyet minh di kem cOng nhU' vi$c sCfdl,mg bao cao naykhong danh cho nhCmg ai khong thong hieu cac thong Ie, thu tl,lCva nguyen t~c ke toan VietNam va hO'n nCra,bao cao nay khOng chu dinh trinh bay tinh hlnh tai chinh, ket qua hOc;ltdongkinh doanh va IU'uchuyen tien t$ cua Ngan hang theo nhCrng nguyen t~c va thong 1$ke toandU'9'Cchap nh~n rong rai 6' cac quoc gia va the che ben ngoai Viet Nam.

Cac khoan ml,lC khong dU'9'c trinh bay tren bao cao tai chinh nay theo Quyet dinh so16/2007/Q8-NHNN ngay 18 thang 4 nam 2007 va Thong tU' so 49/2014/TT-NHNN ngay 31thang 12 nam 2014 ve che dO bao cao tai chinh doi vcYicac to chlic tin dl,lng la cac khoanml,lCkhong co so dU'.

3.2 Cac cO' s& (/anh gia va cac U'&c tinh ke toan ap d",ng

Viec trinh bay bao cao tai chinh yeu d:lu Ban 8ieu hanh phai thl,l'c hi$n cac U'cYctinh va giadinh anh hU'6'ng den so li$u bao cao cua tai san, n9' phai tra cOng nhU' viec trinh bay cac congn9' tiem an. Cac U'cYctinh va gia dinh nay cOng anh hU'6'ng den thu nh~p, chi phi va ket quaso li$u dl,l' ph6ng. Cac U'cYctinh nay dU'9'c I~p dl,l'a tren cac gia dinh ve mot so yeu t6 vcYicacmlic dO khac nhau ve chu quan va tinh khong ch~c ch~n. Do v~y, cac ket qua thl,l'Cte c6 thekhac vcYicac U'cYctinh dan den vi$c dieu chTnh cac khoan ml,lCco lien quan sau nay.

13

Ngan hang Thuonq mal Co phan Bao VietTHUY~T MINH BAo cAo TAl CHINH (tiep theo)tal ngay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq ngay

B05-TCTD

4. TOM TAT cAc CHiNH SACH KI:: ToAN CHU YI::U

4.1 Cac thay doi trong chinh sach ke toen va thuyet minh

Cac chinh sach ke toan Ngan hang sli dl,mg de lap bao cao tai chinh duoc ap dl,m~ nhat quanvoi cac chinh sach da duoc sli dl,lng de lap bao cao tai chinh cho nam tat chinh ket thuc ngay31 thang 12 nam 2015.

4.2 cae chinh seen ke tosn da ban himh nhU'ngcnu« co hi~u Il,I'c

N9ay 20 thanq 11 narn 2015, Quoc h¢i da thonq qua Luat Ke toan so 88/2015/QH13 ("Lu$tKe toan rnoi"). t.uat Ke toan mot bo sung them quy dinh ve chunq tli dien tli, dong thai dU'ara quy dinh ve viec ap dl,lng nguyen t~c gia tri hO'pIy doi vai m¢t so 10<;1itai san va nO'phai trama gia tri cua chung bien d¢ng thU'ang xuyen theo gia thi trU'ang va c6 the xac dinh m¢t cachdang tin c$y. Lu$t Ke toan mai c6 hieu h,l'ctli ngay 1 thang 1 nam 2017.

4.3 Tilm va cac khoim tU'O'ngdU'O'ngtilm

Tien va cac khoan tU'O'ngdU'O'ngtieln bao gom tien m~t t<;1iquy, tien glii t<;1iNHNN, tin phieuChinh phu va cac giay ta c6 gia ng~n h<;1nkhac du dieu kien tai chiet khau vai NHNN, tienglii t<;1icac to chlic tin dl,lng khac khOng ki h<;1nva dao h<;1nkhOng qua 3 thang ke tli ngay gliiva chling khoan c6 thai h<;1nthu hoi ho~c dao h<;1nkhOng qua 3 thang ke tli ngay mua, c6 khanang chuyen doi de dang thanh m¢t IU'O'ngtien xac dinh va khOng c6 rui ro trong viec chuyendoi thanh tien t<;1ithai diem bao cao.

4.4 Cackhoan cho vay va {mg trU'&ckhach hang

Cac khoan cho vay va ling trU'ac khach hang dU'O'ccOng bo va trinh bay theo so dU' nO'goct<;1ithai diem ket thuc nam tai chinh.

4.5 DI,I'ph6ng rui ro tin d'lng

Viec phan 10<;1inO'cho cac khoan tien glii va cho vay cac to chlic tin dl,lng khac, mua va uythac mua trai phieu doanh nghiep chU'a niem yet, cho vay khach hang va uy thac cap tin dl,lng(gOi chung la "cac khoan nO''')dU'O'cthl,l'c hien theo phU'O'ngphap dinh IU'O'ngdU'O'cquy dinht<;1iDieu 10 cua ThOng tU' so 02/2013ITT-NHNN ("ThOng tU' 02").

Dl,I'phOng Cl,lthe t<;1ingay 31 thang 12 dU'O'cxac dinh bang dU' nO'sau khi trli di gia tri tai sandam bao da dU'O'ckhau trli nhan vai ty Ie dl,l' phong theo phan 10<;1inh6m nO't<;1ingay 30 thang11. TY Ie dl,l' phong Cl,lthe doi vai tling nh6m nO'Cl,lthe nhU' sau:

Nhom nQ' Tinh trillng qua hilln Tyl~dlf ph6ng

1 NO'du (a) NO' trong h<;1nva dU'O'cdanh gia la c6 kha nang thu 0%tieu chufm hoi day du ca nO'goc va lai dung hc;m;ho~c

(b) NO'qua h<;1ndU'ai 10 ngay va dU'O'cdanh gia la c6 khanang thu hoi day du nO'goc va lai bi qua h<;1nva thuhoi day du nO'goc va lai con l<;1idung thai h<;1n.

2 NO'dm (a) NO'qua h<;1ntli 10 ngay den 90 ngay; ho~c 5%chu Y (b) NO'dieu chTnhky h<;1ntra nO'Ian dau.

14

Ngan hang Thuonq mai ce phan Bao Viet

THUY~T MINH sAo cAo TAl CHfNH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cung ngay

S05-TCTD

4. TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

4.5 DI,I'ph6ng nsi ro tin dl:lng (tiep theo)

Nh6m nQ' Tinh tr~ng qua han Tyl~d....ph6ng

3 NO'dU'ai (a) NO'qua han tli' 91 nqay den 180 nqay; hoac 20%tieu (b) NO'gia han no Ian dau; hoacchu~n (c) NO'duoc mien hoac giam lai do khach hang khonq du kha

nang tra lai day du theo hO'Pdong tin dl,lng; hoac(d) NO'thuoc mot trong cac tnronq hO'Psau day chua thu hoi

dU'O'ctrong thai gian dU'ai 30 ngay ke tli' nqay c6 quyetdinh thu hoi:

• Khoan no vi pharn quy dinh tat cac khoan 1, 3, 4, 5,6 Dieu 126 l.uat cac to chirc tin dunq: hoac

• Khoan no vi pharn quy dinh tal cac khoan 1, 2, 3, 4Dieu 127 t.uat cac to chuc tin dunq; hoac

• Khoan no vi pharn quy dinh t<;licac khoan 1,2,5 Dieu128 Lu~t cac to chlic tin dl,lng.

(e) NO'trong thai h<;lnthu hoi theo ket lu~n thanh tra.

4 NO' (a) NO'qua h<;lntli' 181 ngay den 360 ngay; ho$c 50%nghi nga (b) NO' cO' cau l<;Iithai h<;lntra nO' Ian dau qua h<;lndU'ai 90

ngay theo thai h<;lntra nO'dU'O'ccO'cau l<;IiIan dau; ho~c(c) NO'cO'cau l<;Iithai h<;lntra nO' Ian thli hai; ho~c(d) Khoan nO'quy dinh t<;lidiem (d) cua nO'Nh6m 3 chU'a thu

hoi dU'O'ctrong thai gian tli' 30 ngay den 60 ngay ke tli'ngay c6 quyet dinh thu hoi; hOc;lC

(e) NO' phai thu hoi theo ket lu~n thanh tra nhU'ng qua thaih<;lnthu hoi theo ket lu~n thanh tra den 60 ngay ma vanchU'a thu hoi dU'O'c.

5 NO'c6 (a) NO'qua h<;lntren 360 ngay; ho$c 100%kha (b) NO'cO'cau I<;Iithai h<;lntra nO' Ian dau qua h<;lntli' 90 ngaynang tra len theo thai h<;lntra nO'dU'O'ccO'cau l<;IiIan dau; ho$cmat von (c) NO'cO'cau l<;Iithai h<;lntra nO' Ian thli hai va qua h<;lntheo

thai h<;lntra nO'dU'O'ccO'cau l<;IiIan thli hai; hOc;lC

(d) NO' cO' cau l<;Iithai h<;lntra nO' Ian thli ba tra len, ke cachU'a bi qua h<;lnhOc;lCda qua h<;ln;hOc;lC

(e) Khoan nO'quy dinh t<;lidiem (d) cua nO'Nh6m 3 chU'a thuhoi dU'O'ctrong thai gian tren 60 ngay ke tli' ngay c6 quyetdinh thu hoi; ho$c

(f) NO' phai thu hoi theo ket lu~n thanh tra nhU'ng qua thaih<;lnthu ho~theo ket lu~n thanh tra tren 60 ngay ma vanchU'a thu hoi dU'O'c;hOc;lC

(g) NO'cua khach hang la to chlic tin dl,lng dU'O'cNHNN congbo d$t vao tinh tr<;lngkiem soat dc;lCbi$t, ho~c chi nhanhngan hang nU'ac ngoai bi phong tea von va tai san.

TrU'ang hO'Pmot khach hang c6 nhieu hO'nmot khoan nO'vai Ngan hang ma c6 bat ky khoannO' nao bi chuyen sang nh6m nO' rui ro cao hO'n thi Ngan hang phan IO<;licac khoan nO'conl<;Iicua khach hang d6 vao nh6m nO' rui ro cao hO'n tU'O'ng ling vai mlic dO rui roo

15

Ngan hang Thuonq mal Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq ngay

B05-TCTD

4. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)

4.5 Df:Pph6ng ru; ro tin dl,mg (tiep theo)

Khi Ngan hang tham gia cho vay hO'Pvon khOng phai voi vai tro 1<3 nqan hang dau mol, Nganhang thuc hien phan loai cac khoan no (bao gam ca khoan vay hO'Pvon) cua khach hang dovao nhorn rui ro cao hon giCPadanh gia cua nqan hang dau mOi va danh gia cua Nqan hang.

CO' sa xac dinh gia tr] va qia tri khau tnr cua tung loai tai san dam bao dU'O'cquy dinh trongThonq tU' 02 va ThOng tu so 09/2014/TT-NHNN ("ThOng tu 09") slia doi, bo sung mot so dieucua ThOng tu 02.

Theo ThOng tu 02, mot khoan dl,l' phonq chung t~i ngay 31 thanq 12 narn 2016 cOng dU'O'cI$p v6'i mlic b~ng 0,75% tong so dU' t~i ngay 30 thang 11 nam 2016 cua cac khoan nO' trucac khoan tien glii va cho vay cac to chlic tin dl,mg khac va cac khoan nO' dU'O'cpMn lo~ivao nhom nO'co kha nang mat von.

4.6 Ch(Pngkhoan kinh doanh

Chling khoan kinh doanh la chling khoan nO',chling khoan von va cac chling khoan khac dU'O'cmua va Ngan hang co y dinh n~m giCPtrong vong mot nam nh~m thu 100inhu$n do chenh I$chgia.

Chling khoan kinh doanh dU'O'cghi nh$n ban dau theo gia goc. Sau do, chling khoan kinhdoanh dU'O'cghi nh$n tren nguyen t~c thap hO'ngiCPagia tri tren so sach va gia tri thi trU'6'ng. Uiiho~c 10tu vi$c ban chling khoan kinh doanh dU'O'cghi nh$n tren bao cao ket qua ho~t dongkinh doanh.

Tien lai va co tlic b~ng tien thu dU'O'ctrong th6'i gian nam giCPchling khoan kinh doanh dU'O'cghi nh$n vao bao cao ket qua ho~t dong kinh doanh tren cO'sa thl,l'Cthu.

Chling khoan dU'O'cI$p dl,l' phOng giam gia khi gia tri ghi so cao hO'n gia thi trU'6'ng dU'O'cxacdinh theo quy dinh t~i ThOng tU' so 228/2009/TT-BTC do BOTai Chinh ban hanh ngay 7 thang12 nam 2009. Trong trU'6'ng hO'PkhOng the xac dinh dU'O'cgia tri thi trU'6'ng cua chling khoan,cac chling khoan se khOng dU'O'ctrrch I$p dl,l' phong. DI,l' phong giam gia dU'O'cghi nh$n vaobao cao ket qua ho~t dong kinh doanh tren khoan ml,lC "U1i/(/o) thu~n tu chung khoan kinhdoanh".

DOi v6'i trai phieu doanh nghi$p chU'a niem yet tren thi tru6'ng chling khoan ho$c chU'a dangky giao dich tren thi trU'6'ng giao dich cua cac cOng ty d~i chung chU'a niem yet thi tien hanhtrich I$p dl,l' phong rui ro theo ThOng tU' 02 va ThOng tU' 09 nhU' dU'O'c trinh bay t~i Thuy~tminh s6 4.5.

4.7 Ch(Pngkhoan dllU tU'san sang de ban

Chling khoan dau tU' san sang de ban bao gam cac chling khoan nO' va chling khoan vondU'O'cNgan hang nam giCPv6'i ml,lCdich dau tU' va san sang de ban, khOng thuoc lo~i chlingkhoan mua vao ban ra thU'6'ng xuyen nhU'ng co the ban bat cli luc nao xet thay co 10'i.DOi v6'ichling khoan von, Ngan hang khOng phai la co dOng sang I$p; ho~c la doi tac chien IU'O'c;ho~c co kha nang chi ph6i nhat dinh vao qua trinh I$p, quyet dinh cac chinh sach tai chinh vaho~t dong cua doanh nghi$p nh$n dau tU' thOng qua van ban thea thu$n cli nhan Sl,l'tham giaHoi dang Quan trj/ Ban Dieu hanh.

Chling khoan von dU'O'cghi nh$n theo gia goc vao ngay giao dich va luOn dU'O'cphan anhtheo gia goc trong th6'i gian n~m giCPtiep theo.

16

Ngan hang Thuonq rnai Co phan Baa Viet

THUY~T MINH BAo cAo TAl CHfNH (tiep theo)ta: ngay 31 thanq 12 narn 2016 va cho narn tai chfnh kM thuc cunq ngay

B05-TCTD

4. TOM TAT cAc CHiNH SACH Kt: ToAN CHU Yt:U (ti~p theo)

4.7 ChLmg khofm cIau tv san sang cIll ben (tiep theo)

ChLfng khoan no aU'Q'c.ghi nhan theo rnenh gia vao ngay giao dich. U3i dl,/' thu cua chLfn~khoan truce khi mua (aoi voi chLfng khoan no tra lai sau) hoac lai nhan truoc cho phan bo(aoi voi chLfng khoan no tra lai truoc) aU'Q'c phan ann tren mot tai khoan rienq. Phan chietkhau/phu troi la chenh lech am/dU'O'ng giCPagia goc voi gia tr] cua khoan tien gam rnenh giacong (+) lai don tlch truoc khi mua (neu c6) hoac tni (-) lai nhan truce cha phan bo (neu c6),cOng aU'Q'cphan anh tren mot tai khoan rieng.

Trong khoang thai gian n~m giCPchLfng khoan tiep theo, cac chLfng khoan nay aU'Q'cghi nh$ntheo menh gia va chiet khau/phl,J troi (neu c6) cLla chLfng khoan s~n sang ae ban aU'Q'cphanbo vao bao cao ket qua kinh doanh theo phU'O'ngphap aU'ang th~ng trong suot thai gian conl<;IiU'&c Unh cLla chLfng khoan. So tien lai nMn aU'Q'ctrong thai gian n~m giCPchLfng khoanaU'Q'cghi nh$n theo nguyen t~c: So tien lai don Uch tru>&c khi mua aU'Q'cghi giam gia trj cLlatai khoan lai dl,/' thu, va so tien lai don Uch sau thai aiem mua aU'Q'cghi nh$n vao thu nh$pcLla Ngan hang theo phU'O'ngphap cong don. So tien lai nh$n tru>&caU'Q'ch<;lchtoan phan bovao thu lai aau tU' chLfng khoan theo phU'O'ngphap aU'ang th~ng cho khoang thai gian aau tU'chLfng khoan.

N~v:C~

Djnh ky, chLfng khoan s~n sang ae ban se aU'Q'cxem xet ve kha nang giam gia.

ChLfng khoan aU'Q'cI$p dl,/' phong giam gia khi gia trj ghi so cao hO'n gia thj trU'ang aU'Q'cxacajnh theo quy ajnh t<;liThong tU' so 228/2009/TT-BTC do BOTai Chfnh ban hanh ngay 7 thang12 nam 2009. Trong trU'ang hOOpkhong the xac ajnh aU'Q'cgia trj thj tru>ang cLla chLfng khoan,cac chLfng khoan se khong aU'Q'ctrfch I$p dl,/' phOng. Dl,/' ph6ng giam gia aU'Q'cghi nh$n vaobao cao ket qua hO<;ltaong kinh doanh tren khoan ml,JC"Uiil(lo) thuan tif chung khoan oauttl'.

DOi v&i trai phi~u doanh nghiep chU'a niem yet tren thj tru>ang chLfng khoan ho~c chU'a aangky giao djch tren thj tru>ang giao djch cLla cac doanh nghiep a<;lichung chU'a niem yet thl ti~nhanh trfch I$p dl,/' phong rLli ro theo Thong tU' 02 va ThOng tU' 09 nhU' aU'Q'ctrlnh bay t<;liThuy~tminh s6 4.5.

4.8 Ch(Pngkhoan cItw tvgil]>cIlm ngay cIaoh"n

ChLfng khoan giCPaen ngay aao h<;lnla cac chLfng khoan nO'aU'Q'cNgan hang mua h~n v&iml,Jcafch aau tU' ae hU'ang lai suat va Ngan hang c6 y ajnh va c6 kha nang giCPcac chLfngkhoan nay aen ngay aao h<;ln.ChLfng khoan giCPa~n ngay aao h<;lnc6 gia trj aU'Q'cxac ajnhva c6 ngay aao h<;lnCI,J the. Trong trU'ang hoopchLfng khoan aU'Q'cban h~n trU'&c thai aiemaao h<;ln,cac chLfng khoan nay se aU'Q'c phan IO<;lil<;Iisang chLfng khoan kinh doanh haychLfng khoan s~n sang ae ban.

ChLfng khoan nay aU'Q'cghi nh$n theo menh gia vao ngay giao djch. Lai dl,/' thu cLla chLfn~khoan trU'&c khi mua (aoi v&i chLfng khoan nO'tra lai sau) ho~c lai nh$n tru>&ccha phan bo(aoi v&i chLfng khoan nO' tra lai tru>&c) aU'Q'cphan anh tren mot tai khoan rieng. Phan chietkhau/phl,J troi la chenh lech am/dU'O'ng giCPagia goc v&i gia trj cLla khoan tien gam menh giacong (+) lai don Uch trU'&c khi mua (neu c6) ho~c tni (-) lai nh$n trU'&c cha phan bo (neu c6),cOng aU'Q'cphan anh tren mot tai khoan rieng.

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Ngan hang ThU'ong mal c6 phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chfnh ket thuc cung nqay

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4. TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

4.8 Ch(Pngkhoen aau togi[Paen ngilY aao hfln (tiep theo)

Trong khoanq thai gian narn giCPch(fng khoan tiep theo, cac chunq khoan nay duoc ghi nhantheo rnenh gia va chiet khau/phu troi (neu c6) cua chunq khoan giCPoen nqay oao han duocphan bo vao bao cao ket qua kinh doanh theo phU'O'ngphap oU'angth~ng trong su6t thai giancon lai uoc tlnh cua ch(fng khoan. se tie!nlai tra sau duoc ghi nhan theo nguyen tac: se tie!nlai don tlch truoc khi mua duoc ghi giam gia tr] cua chfnh ch(fng khoan 06, 06i (fng v&i taikhoan lai dl,J'thu; va 56 tien lai don tlch sau thai oi~m mua oU'O'cghi nh~n vao thu nh~p cuaNgan hang theo phU'O'ngphap cong don. s6 tien lai nh~n tm&c oU'O'ch<;lchtoan phan bo vaothu nh~p lai oau tU'ch(fng khoan theo phU'O'ngphap oU'ang th~ng cho khoang thai gian oautU'ch(fng khoan.

Dinh ky, ch(fng khoan giCPoen ngay oao h<;ln58 oU'O'Cxem xet ve kha nang giam gia. Ch(fngkhoan oU'O'cI~p dl,J'phong giam gia khi gia tri ghi so cao hO'ngia tri thi trU'ang xac oinh theoquy oinh t<;liThong tU'56 228/2009/TT-BTC va Thong tU'89/2013/TT-BTC. Trong tmang hOOpkhong th~ xac oinh oU'O'cgia tri thi trU'angcua ch(fng khoan, cac ch(fng khoan 58 khong oU'O'ctrfch I~p dl,J'phong. DI,J'phong giam gia oU'O'cghi nh~n vao bao cao ket qua hO<;ltoong kinhdoanh tren khoan ml,lC"Uiillo thuan mua ban ch(fng khoan GautLi".

Ngoai ra, theo Thon~ tU' 02 va Thong tU' 09, cac ch(fng khoan oau tU' la trai phieu doanhnghiep chU'a niem yet cOng phai oU'O'cphan IO<;linO'va trfch I~p dl,J'phong rui ro tin dl,lngtU'O'ngtl,J'cac khoan cho vay khach hang oU'O'ctrinh bay t<;liThuyet minh s6 4.5.

Traiphieu G~Cbi~t do VAMCphat hanh

Trai phieu o$c biet do VAMC pMt hanh la gi~y to' c6 gia c6 thai h<;lndo VAMC phat hanh o~mua nO'x~u cua Ngan hang. Trai phieu o~c biet oU'O'cghi nh~n theo menh gia vao ngay giaodich va luon oU'O'cphan anh theo menh gia trong thai gian n~m giCP.Menh gia cua trai phieuo$c biet oU'O'cphat hanh tU'O'ng(fng v&i khoan nO'x~u oU'Q'cban va la 56 dU' nO'g6c cuakhach hang vay chU'atra trLi'oi 56 tien dl,J'phong Cl,lthe oa trfch I~p nhU'ngchU'aSl1dl,lngcuakhoan nO'x~u 06.

\1\0

JNGTNI­r&;TlNf­A ~~M

Trong thai gian n~m giCPtrai phieu o$c biet, oinh ky, Ngan hang tlnh toan va trfch I~p dl,J'phong rui ro Cl,lth~ hang nam theo hU'&ngd~1nt<;liThOng tU'56 14/2015/TT-NHNN ngay 28thang 8 nam 2015 cua NHNN sl1a doi, bo sung mot 56 oieu cua Thong tU'56 19/2013/TT­NHNN quy oinh ve viec mua, ban va xl1ly nO'x~u cua Cong ty Quan Iy tai san cua cac toch(fc tin dl,lngViet Nam.

DI,J'phong Cl,lth~ cho trai phieu d$c biet oU'O'cghi nh~n vao bao cao ket qua hO<;ltdong kinhdoanh tren khoan ml,lc "Chiphi dl,fphOngrvi ro tin dl.,mg".Trai phieu o~c biet nay khong phaitrfch I~p dl,J'phong chung.

T<;Iingay trai phieu d$c biet dU'O'ct~t toan, cac khoan lai phat sinh do to ch(fc tin dl,lngthu hoioU'O'ctLi'khoan nO'dU'O'ch<;lchtoan vao "Thu nh~p t(f ho~t GOngkhac".

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Ngan hang Thvonq rnai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHfNH (tiep theo)t~i nqay 31 thanq 12 nam 2016 va cho narn tai chlnh ket thuc cunq ngay

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4. rOM TAT cAc cHiNH SACH KE roAN CHU YEU (tiep theo)

4.9 Cackhoan phai thu

4.9. 1 cec knoen no pMi thu GLfQ'Cphan lo~i la tei san c6 rui ro tin dl,mg

Cac khoan phai thu dU'O'cphan toal la tai san c6 rui ro tin dunq dU'O'cghi nhan theo gia goc.NO'phai thu kh6 doi duoc Ngan hang thuc hien phan loai no va trlch lap dl,J'phonq rui ro theoquy dinh cua phap luat ve trlch tap va sii dunq dl,J'phong de xii Iy rui ro dU'O'ctrinh bay taiThuytJtminh s6 4.5.

Cac khoan phai thu khac khonq duoc phan loai la tai san c6 rui ro tin dl,mg dU'O'cghi nh~ntheo gia goc.

4.9.2 Cec knoen pMi thu kMc

Cac khoan nO'phai thu khac dU'O'cxem xet trich I~p dl,J'phong rui ro theo tuoi nO'qua h~n cuakhoan nO'ho~c theo dl,J'kien ton that c6 the xay ra trong tmcmg hO'Pkhoan nO'chU'a den h~nthanh toan nhU'ng to chLrc kinh te lam VaGtinh tr~ng pha san ho~c dang lam thu tl,lCgiai the;ngU'ai nO'mat tich, be tron, dang bi cac cO'quan phap lu~t truy to, xet xii ho~c dang thi hanhan ho~c da chet. Chi phi dl,J'phOng dU'O'cghi nh~n VaGkhoan ml,lC "Chi phi ho~t GongkMc"tren bao cao ket qua ho~t dong kinh doanh.

£)oi v&i cac khoan nO'phai thu qua h~n thanh toan, mLrc trich I~p dl,J'phong dU'O'cquy dinh t~iThong tU' so 228/2009/TT-BrC nhU' sau:

-1;

TLi' tren sau thang den dU'&i mot namTLi' mot nam den dU'&i hai namTLi' ha'i nam den dU'&i ba namTLi' ba nam tra len

30%50%70%

100%

Thai gian qua hf;m M{fc trich dl,fph6ng

4.10 Chi phi tra trll'iYc va chi phi chCYphan boChi phi tra tm&c bao gam cac chi phi tra tm&c ng~n h~n ho~c chi phi tra trU'&c dai h~n trenbang can doi ke toan va dU'O'cphan bo trong khoang thai gian tra tm&c ho~c thai gian cac100iich kinh te tU'O'ngLrng dU'O'ct~o ra tLi' cac chi phi nay.

4.11 Tai san co dfnh

Tai san co dinh dU'O'cthe hi$n theo nguyen gia trLi' di gia tri khau hao hay hao mono

Nguyen gia tai san co dinh la toan bo cac chi phi ma Ngan hang phai be ra de c6 dU'O'ctaisan co dinh tinh den thai diem dU'a tai san d6 VaGtr~ng thai s~n sang sii dl,lng.

Cac chi phi mua s~m, nang cap va doi m&i tai san co dinh dU'O'cghi tang nguyen gia cua taisan co dinh; chi phi bao tri, siia chCPadU'O'ch~ch toan VaGket qua ho~t dong kinh doanh khiphat sinh.

Khi tai san co dinh dU'O'cban hay thanh Iy, nguyen gia va gia tri hao mon lOy ke dU'O'cx6a sova cac khoan lai/li) phat sinh do thanh Iy tai san dU'O'ch~ch toan VaG ket qua ho~t dong kinhdoanh.

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Ngan hang Thuonq rnai C6 phan Bao VietTHUY~T MINH BAo cAo TAl CHINH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chlnh k~t thuc cunq ngay

B05-TCTD

4. TOM TAr cAc cHiNH SACH KE ToAN CHU YEU (ti~p theo)

4.12 Khau hao va hao mon

Khau hao va hao man cua tal san co dinh hCruhlnh va vo hlnh duoc tlnh theo phtronq phapdU'cYngth~ng trong suet thcYigian SLl' dunq uoc tinh cua tat san co dinh nhU' sau:

May m6c thi~t b]Phuonq tlen van taiThi~t bi dunq cu quan IyTai san co dinh hCruhlnh khacPhan rnern may tinhTai san co dinh vo hlnh khac

4 - 8 narn6 - 8 narn4 - 6 narn

4 nam5 narn3 narn

NC

4.13 Ghi nh~n thu nh~p va chi phi

Thu nhap lai va chi phi lai dU'O'cghi nhan trong bao cao k~t qua heat dong kinh doanh trenco 56> dl,l' thu, dl,l' chi. Lai dl,l' thu pMt sinh tu cac khoan cho vay pMn lo~i tu nh6m 2 d~nnh6m 5 theo Thong tU' 02 va Thong tU' 09 se khong dU'O'cghi nh~n vao bao cao k~t qua ho~tdong kinh doanh. Lai dl,l' thu cua cac khoan nO'nay dU'O'cchuyen ra theo doi 6> tai khoan ngo~ibang va dU'O'cghi nh~n vao bao cao ket qua ho~t dong kinh doanh khi Ngan hang thl,l'c nh~n.

Cac khoan phi dich Vl,lva hoa hong dU'O'ch~ch toan tren cO' 56> dl,l' thu, dl,l' chi.

Doanh thu va chi phi ban nO' dU'O'c ghi nh~n theo Quyet dinh so 59/2006/QD-NHNN cuaNHNN ve vi$c ban hanh Quy che mua, ban nO'cua cac to ChLfCtin dl,lng. Ke tu ngay 1 thang9 nam 2015, doanh thu va chi phi ban nO'dU'O'cghi nh~n theo Thong tU' so 09/2015/TT-NHNNcua NHNN quy dinh ve ho~t dong mua, ban nO' cua cac to ChLfCtin dl,lng, chi nhanh nganhang nU'ac ngoai.

Theo hU'ang dan t~i Quyet dinh 59/2006/QD-NHNN va ThOng tU' 09/2015/TT-NHNN, phancMnh I$ch giCra gia mua, ban nO'va gia tri ghi so khoan nO'cua ben ban nO'dU'O'cxLI' Iy nhU'sau:

~ Doi vai cac khoan nO'dang dU'O'ch~ch toan noi bang:

• TrU'cYnghO'Pgia ban nO'cao han gia tri ghi so khoan nO'thl phan chenh I$ch cao handU'O'ch~ch toan vao thu nh~p trong nam tai chinh cua Ngan hang;

• TrU'cYnghO'Pgia mua, ban nO'thap han gia tri khoan nO'thl ph~1nchenh I$ch thap handU'O'cbu d~p tu tien boi thU'cYngcua ca nhan, t~p the (trong trU'cYnghO'Pton that dadU'O'cxac dinh do ca nhan, t~p the gay ra va phai boi thU'cYngtheo quy dinh), tien baohiem cua to ChLfCbao hiem va quy dl,l' phang rui ro da dU'O'ctrich I~p trong chi phi,phan con thieu dU'O'ch~ch toan vao chi phi kinh doanh cua Ngan hang trong nam.

... Doi v&i cac khoan nO'dang theo doi ngo~i bang, khoan nO'da xuat toan ra kh6i bang candoi ke toan, thl so tien ban khoan nO'dU'O'ch~ch toan vao thu nh~p khac cua Ngan hang.

Gia tri ghi so khoan nO'dU'O'cmua, ban gam gia tri ghi so so dU' nO'goc, dU' nO' lai cua khoannO'va cac nghia Vl,l tai chinh khac lien quan den khoan nO' (neu c6) den thcYidiem mua, bannO' doi vai cac khoan nO' dang dU'O'ch~ch toan noi bang, ngo~i bang; ho~c gia tri theo doitren so sach t~i thcYidiem xuat toan ngo~i bang ho$c t~i thcYidiem mua, ban nO'doi vai khoannO'da xuat toan ra kh6i bang can doi ke toano

Gia mua, ban nO' la so tien ben mua nO'phai thanh toan cho ben ban nO'theo hO'Pdong mua,ban nO'.

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Ngan hang ThU'O'ng mal Co phan Bao Vi~t

THUY~T MINH BAa cAo TAl CHINH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chlnh ket thuc cung nqay

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4. TOM TAT cAc CHiNH SACH KE ToAN CHU YEU (tiep theo)

4.14 Cac nghi¢p V(I bang ngo~i t¢

Theo h$ thong ke toan cua Ngan hang, tat ca cac nghi$p vu phat sinh cua N~an hang dlJ'O'chach toan theo nguyen t$. Tai thai diem cuoi narn, tai san va cong no c6 nguon goc nqoai t$dlJ'O'cquy doi sang VND theo ty gia quy dinh VaGnqay lap bang can doi ke toan (Thuyet minhs6 44). Cac khoan thu nhap va chi phi b~ng nqoai t$ cua Ngan hang duoc quy doi raVND theoty gia VaGnqay phat sinh giao dich. Chenh tech ty gia do danh gia I~i cac tal san va cong nob~ng ngo~i t$ sang VND trong narn dlJ'O'cghi nhan va theo d6i tren khoan ml,lC"CMnh /~ehtygia h6i aoai" tren tai khoan "V6n eM sa h[fu" va dlJ'O'cket chuyen VaGbao cao ket qua ho~tdong kinh doanh t~i thai diem cuoi nam tai chinh.

4.15 Cac khoim phai tra va chi phi trich trU'6'c

Cac khoan phai tra va chi phi trich trll'&c dlJ'O'cghi nh~n cho so tiemphai tra trong tlJ'O'nglailien quan den hang h6a va dich Vl,lda nh~n dlJ'O'ckhong phl,l thuoc VaGvi$c Ngan hang danh~n dlJ'O'ch6a dO'ncua nM cung cap hay chlJ'a.

4.16 Tilm giPi cua cac to ch(PCtin d(lng khac, cua khach hang va phat hanh giay t(Yco gia

Cac khoan ti~n gLi'icua cac to chuc tin dl,ln~ khac, cua khach hang va phat hanh giay ta c6gia dlJ'O'ccong bo va trinh bay theo so dlJ'goc t~i thai diem ket thuc nam tai chinh.

4.17 Thue thu nh~p doanh nghi¢p

Thue thu nh~p hi~n Mnh

Tai san thue va thue phai nop cho nam hi$n hanh va cac nam trlJ'&cdlJ'O'cxac dinh bang giatri dl,J'kien dlJ'O'Cthu hoi tll' (ho$c phai nop cho) cO'quan thue, ap dl,lngmuc thue suat va caclu~t thue c6 hi$u Il,J'CVaGngay ket thuc nam tai chinh.

Thue thu nh~p hi$n hanh dlJ'O'cghi nMn VaGket qua ho~t dong kinh doanh ngo~i trll' trll'anghO'pthue thu nh~p phat sinh lien quan den mot khoan ml,lCdlJ'O'cghi th~ng VaGvon chu sohCYu,trong trll'ang hO'pnay, thue thu nh~p hi$n hanh cOngdlJ'O'cghi nh~n trl,J'ctiep VaGvonchu so hCYu.

Ngan hang chi dlJ'O'cbu trll' cac tai san thue thu nh~p hi$n hanh va thue thu nh~p hi$n hanhphai tra khi Ngan hang c6 quy~n hO'ppMp dlJ'O'cbu trll' giCYatai san thue thu nh~p hi$n hanhv&i thue thu nh~p hien hanh phai nop va Ngan hang dl,J'dinh thanh toan thue thu nh~p hi$nhanh phai tra va tai san thue thu nh~p hi$n hanh tren cO'so thuan.

Cac Mo cao thue cua Ngan hang S8chiu Sl,J'kiem tra cua cO'quan thue. Do vi$c ap dl,lng lu~tva cac quy dinh v~ thue doi v&i cac lo~i nghi$p Vl,lkhac nhau c6 the dlJ'O'Cgiai thich theonhi~u cach kMc nhau, so thue dlJ'O'ctrjnh bay tren bao cao tai chinh c6 the S8 bi thay doitheo quyet dinh cuoi cung cua cO'quan thue.

Thue thu nh~p hoan /f;li

Thue thu nh~p hoan I~i dlJ'O'cxac dinh cho cac khoan cMnh I$ch t~m thai t~i ngay I~p bangcan doi ke toan giCYacO'so tlnh thue thu nh~p cua cac tai san va nO'phai tra va gia tri ghi socua chung dlJ'O'ctrjnh bay tren Mo cao tai chinh.

Thue thu nh~phoan I~i phai tra dlJ'O'cghi nh~ncho tat ca nhCYngchenh I$cht~m thai chiu thue.

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Ngan hang Thuonq rnai C6 phan Bao Viet

THUY~T MINH sAo cAo TAl CHINH (tiep theo)tai ngay 31 tMng 12 narn 2016 va cho narn tai chfnh ket thuc cLIng ngay

S05-TCTD

4. TOM TAT cAc cHiNH SACH KI: ToAN CHU YI:U (tiep theo)

4.17 Thue thu nh~p doanh nghi~p (tiep theo)

Thue thu nh{)p hoan l<;Ji(tiep theo)

Tai san thue thu nhap hoan I~i dLfO'Cghi nhan cho tat ca nhCl'ng chenh lech tarn thai dLfO'Ckhau tnr, gia tr] dLfO'Ckhau tni' chuyen sang cac nam sau cua cac khoan 10tfnh thue va cackhoan LfUdai thue chua SLr dunq, khi chac chan trong tLfO'ng lai se c6 100inhuan tfnh thue deSLr dl,mg nhCl'ng chenh lech dLfO'Ckhau tru, cac khoan 10tfnh thue va cac LfUdai thue chuaSLr dl,mg nay. Tal san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dLfO'Cxac dinhtheo thue suat dl,l' tfnh se ap dl,mg cho nam tai chfnh khi tai san dLfO'Cthu hoi hay cong nO'dLfO'Cthanh toan, dl,l'a tren cac mLPcthue suat va lu~t thue c6 hi$u Il,I'cVaGngay ket thuc namtai chfnh.

I.~, c\::2

)~\

4.18 Tai san uy thac quan /'y giCPhC)

Cac tai san giCPcho ml,JCdfch uy thac quan Iy giCPhO khong dLfO'Cxem la tai san cua Nganhang va vi the'khOng dLfO'Cbao gom trong bao cao tai chfnh cua Ngan hang.

4.19 Phan IOfJin9' cho cae cam ket ngofJi bang

Theo ThOng tLf 02 cua Ngan hang Nha nLf<Yc,to chLPCtfn dl,Jng thl,l'c hi$n phan lo~i doi v<Yicac khoan bao lanh, chap nh~n thanh toan va cam ket cho vay khong huy ngang vo dieu ki$nva c6 thai diem thl,l'Chi$n Cl,Jthe (goi chung la cac khoan cam ket ngo~i bang) VaGcac nh6mquy dinh t~i 8ieu 10 cua ThOng tLf 02 de quan Iy, giam sat chat ILfO'ngtfn dl,Jng.Theo d6, cackhoan cam ket ngo<;libang dLfO'Cphan lo~i theo cac mLPcdo rui ro nhLf sau: N9'au tieu chu~n,N9' e~n cht1y, N9' du<Yitieu ehu~n, N9' nghi ng& va N9' e6 kha nang mtlt von dl,l'a VaG tinhtr~ng qua h~n va cac yeu to dinh tfnh khac.

4.20 Bil triP

Tai san va nO'phai tra tai chfnh dLfO'Ccan tni' va the hi$n gia tri rang tren bang can doi ke toan chikhi Ngan hang c6 quyen hoopphap de thl,l'Chi$n vi$c can tni' va Ngan hang dl,l' dinh thanh toantai san va nO'phai tra theo gia tri rang hoi;ic vi$c tat toan tai san va nO'phai tra xay ra dong thai.

4.21 Cae cong c~ phai sinh

Ngan hang ky ket cac hoopdong ngo~i hoi ky h~n va hoan doi nh~m t~o dieu ki$n cho kMchhang chuyen, dieu chinh hoc;icgiam rui ro hoi doai hoc;iccac rui ro thi trLfang khac, dong thaiphl,JCVl,Jml,JCdfch kinh doanh cua Ngan hang.

Cac hoopdong ky h<;lnla cac cam ket de mua hoc;icban mot lo~i tien t$ nhat dinh t~i mot ngayCl,Jthe dLfO'Cxac dinh trong tLfO'ng lai theo mot ty gia xac dinh trLf<Ycva se dLfO'Cthanh toanb~ng tien. Cac hoopdong ky h~n dLfO'Cghi nh~n theo gia tri danh nghia t~i ngay giao dich vadLfO'Cdinh ky danh gia l<;Ii,chenh I$ch tLPvi$c danh gia I~i dLfO'Cghi VaG khoan ml,JC"ChenhI~eh ty gia hoi aoai" tren "Von eM sa h[fu" va dLfO'Cket chuyen VaG bao cao ket qua hO<;ltdong kinh doanh VaGcuoi nam tai chfnh.

Cac hOOpdong hoan doi la cac cam ket de thanh toan b~ng tien mi;lt t~i mot ngay trong tLfO'nglai dl,l'a tren chenh I$ch giCPacac ty gia dLfO'Cxac dinh tm<Yc, dLfO'Ctfnh tren so tien goc danhnghia. Cac hOOpdong hoan doi dLfO'Cdinh ky danh gia I~i, chenh I$ch tLPvi$c danh gia I~i dLfO'Cghi VaG khoan ml,JC"CMnh I~eh ty gia hoi aoai" tren "Von ehu sa h[fu" va dLfO'Cket chuyenVaGbao caD ket qua ho~t dong kinh doanh VaGcuoi nam tai chfnh.

22

Ngan hang Thuonq rnai Co phan Sao VietTHUY~T MINH sAo cAo TAl CHiNH (tiep theo)t;;linqay 31 thanq 12 narn 2016 va cho narn tal chinh ket thuc cling ngay

S05-TCTD

4. T6M TAT cAc cHiNH SACH KI: ToAN CHU YI:U (tiep theo)

4.22 L9'i ich ctia nhen vien

4.22.1 Tro cet: nghl huu

Nhan vien Ngan hang khi nghThuu se duoc nhan tro cap ve huu t(J>sao hiern Xa hoi thuocSo Lao dong va ThU'O'ngbinh Xa hoi. Ngan hang se phai dong bao hiem xa hOicho moi nhanvien b~ng 18% IU'O'ngco ban hang thanq cua ho. Ngoai ra, Ngan hang khang phai co motnghia VI,J nao khac.

4.22.2 Tro cep thoi viec

Theo 8ieu 48 So t.uat Lao dong so 10/2012/QH13 co hieu lu'c nqay 1 thanq 5 narn 2013,Nqan hang co nghia VI,J chi tra tro cap thai vlec b~ng mot mJa thanq IU'O'ngcho moi narn lamviec tinh den nqay 31 thanq 12 narn 2008 cong voi cac tro cap khac (neu co) cho nhCmgnhanvien tl,J'nguy$n thai vi$c. T(J>ngay 1 thang 1 nam 2009, muc IU'O'ngblnh quan thang dU'qctinh de thanh toan trq cap thai vi$c se can cu theo muc IU'O'ngblnh quan cua sau thang g~mnhat tinh den th6'i diem ngU'6'ilao dong thai viec.

4.22.3 TrQ'dp th~t nghi~p

Theo Thong tU'so 32/2010/TT-SL8TSXH hU'&ngdan Nghi dinh so 127/2008/N8-CP ve baohiem that nghiep, t(J>ngay 1 thang 1 nam 2009, Ngan hang co nghia VI,J dong bao hiem thatnghiep v&i muc b~ng 1% quy tien IU'O'ng,tien cang dong bao hiem that nghi$p cua nhCl'ngngU'6'itham gia bao hiem that nghiep va trich 1% tien IU'O'ng,tien cang thang dong bao hiemthat nghiep cua t(J>ngngU'6'ilao dong de dong cling luc vao Quy Sao hiem That nghi$p.

,}

~

4.23 Cac quy dt,PtrCPbat bU9C

Ngan hang thl,J'chien trich I$p cac quy dl,J'trCl'sau day theo Lu$t cac To chuc Tin dl,Jngso47/2010/QH12 va Nghi dinh so 57/2012/N8-CP va theo 8ieu Ie cua Ngan hang nhU'sau:

r,,

Trich I~p hang nam s6 dU' t6i c1a

Quy dl,J'trCl'bo sung von dieu 1$ 5% Iqi nhu$n sau thue 100% von dieu Ie

Quy dl,J'phong tai chinh 10% Iqi nhu$n sau thue 25% von dieu Ie

Cac quy khac dU'qc trich I$p theo nghi quyet cua 8;;li Hoi dong Co dong.

Ngan hang se thl,J'chi$n trich I$p cac quy dl,J'trCl'neu tren dl,J'atren ket qua hO;;ltdong kinhdoanh vao cuoi nam tai chinh.

23

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

Ngan hang Thuonq rnai Co phan Sao Viet

THUY~T MINH BAo cAo TAl CHINH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cunq ngay

5. TIEN M~T, VANG B~C, DA QUY

Ngay 31 thang 12nsm 2016

VND

Tien m~t b~ngVNDTien mat b~ng nqoai te

101.756.432.39137.545.381.162

139.301.813.553

6. TIEN GO'IT~I NGAN HANG NHA NU'OC VieT NAM

Ngay 31 thang 12nem 2016

VND

Tien gl)i tal NHNNBiing VNDBiing nqoei t~, yang

1.012.000.399.800987.778.708.24224.221.691.558

1.012.000.399.800

B05-TCTD

Ngay 31 thang 12nem 2015

VND

103.263.573.36735.588.467.112

138.852.040.479

Ngay 31 thang 12nem 2015

VND

417.312.663.086391.510.188.96025.802.474.126

417.312.663.086

Tien gl)i t<;liNgan hang Nha nuoc Viet Nam (NHNN) bao gom tien gl)i thanh toan va dl,l'trob~t buoc tal NHNN. Trong nam 2016, cac khoan tien gl)i dl,l'trCfb~t buoc b~ng VND ve cackhoan tien gl)i thanh toan ngoai (vuot) han rrurc dl,l'trCfb~t buoc b~ng nqoal te ducc hU'cYnglai suat tuonq ling la 1,20%/nam va 0,05%/nam (narn 2015: 1,20%/nam va 0,05%/nam).

Theo quy oinh cua NHNN, Ngan hang phai duy trl mQtkhoan dl,l'trCfnhat oinh t<;liNHNNdU'cYid<;lngdl,l'trCfb~t bUQc,oU'Q'ctfnh b~ng 3,00% va 8,00% (2015: 3,00% va 8,00%) tU'O'nglingooi vcYitien gl)i cua khach hang b~ng VND va ngo~i t$ c6 ky h<;lndU'cYi12 thtmg; 1,00% va6,00% (2015: 1,00% va 6,00%) tLl' 12 thang oen 24 thang. Theo 06, mlic dl,l' trCfb~t bUQcb~ng VND va ngo<;lite trung blnh trong thang 12 nam 2016 tU'O'ngling la 398.266 tri$u oongva 928.000 USD oU'Q'cduy trl t<;liNHNN.

7. TIEN, vANG GO'IT~I vA CHO VAY cAc TCTD KHAc

7.1 TitJn, yang g(J'i t{Jicae TCTD khac

Ngay31 thang 12nam 2016

VND

Tien, vang gl)i kh6ng ky h<;lnBiing VNDBiing ngo<;1it~, yang

Tien, vang gl)i c6 ky h<;lnBang VNDBang ngo<;1it~, yang

499.609.184.874407.843.065.18991.766.119.685

2.716.477.000.0002.650.000.000.000

66.477.000.000

Ngay 31 thang 12nam 2015

VND

253.508.995.533161.796.747.22291.712.248.311

6.456.150.000.0005.690.000.000.000766.150.000.000

3.216.086.184.874 6.709.658.995.533

24

Ngan hang Thuonq mai C6 phan Bao Viet

THUY~T MINH BAa cAo TAl CHINH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cung ngay

B05-TCTD

7. TIf:N, VANG Glfl T~I vA CHO VAY cAc TCTD KHAc (tiep theo)

7.1 ru« vimg giPi tC)icac TCTD khac (tiep theo)

Lai suat narn cua cac khoan tien gLYital cac TCTD khac tai thai diem cuoi narn nhu' sau: -II;6T.r~.:1,1/\7l

Ngay 31 tMng 12 Ngay 31 tMng 12nem 2016 nam 2015

%/nam %/nam

Tien gLYikh6ng ky han b~ng VND 0,00% - 1,00% 0,05% - 0,15%Tien gLYikh6ng ky han b~ng nqoai te, vang 0,00 % - 0,10% 0,01% - 0,15%Tien gLYic6 ky han b~ng VND 5,00% - 5,35% 1,10% - 5,50%Tien gLYic6 ky han b~ng ngo~i te, vanq 1,80% 0,30% - 1,25%

7.2 Cho vay cac TCTD khac

Ngay 31 tMng 12 Ngay 31 tMng 12nam 2016 nsm 2015

VND VND

B~ngVND 3.635.400.000 3.635.400.000

Lai suat narn cua cac khoan cho vay cac TCTD khac t~i thai diem cuoi nam nhU'sau:

Ngay 31 tMng 12 Ngay 31 tMng 12nam 2016 nam 2015-------

B~ngVND 16,50% 16,50%

7.3 Chat lU'ClngdU' n9' tilm giPi va cho vay cae TCTD khac

Phan tich chat IU'O'ngdU'nO'tien gLYi(kh6ng bao gam tien gLYikh6ng ky h~n) va cho vay cacTCTD khac nhU'sau:

Nh6m nQ'

Ngay 31 thang 12nam 2016

VND

Ngay 31 thang 12nam 2015

VND

NO'du tieu chulmNO'c6 kha nang mat von(*)

2.716.477.000.0003.635.400.000

6.456.150.000.0003.635.400.000

2.720.112.400.000 6.459.785.400.000

(*) Ngan hang kh6ng tinh dl,l'ph6ng Cl,l the do gia trj khau trLPcua tai san dam bao Ian hO'ndU'nO'.

25

Ngan hang Thuonq rnai Co phan Sao Vi~tTHUY~T MINH sAo cAo TAl CHfNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chfnh ket thuc Cling ngay

S05-TCTD

8. CHLrNG KHOAN KINH DOANH

£)~iUtu vao chunq khoan kinh doanh tai ngay 31 thanq 12 narn 2016 bao gbm:

Ngay 31 thang 12 Ngay 31 thang 12 :::nem 2016 nsm 2015 ,0;

VND VND -G

Trai phieu Chfnh phu 1.285.046.800.000 581.278.660.000iH:,

Trai phieu do cac TCTD khac trong nuoc 1\phat hanh 49.500.000.000 HTrai phieu do cac to chuc kinh te khac trong NI

nuoc phat hanh 806.420.000.000 -.1'-

2.091.466.800.000 630.778.660.000

Dl,J'phonq rui ro chung khoan kinh doanh (3.030.000.000)

2.088.436.800.000 630.778.660.000

Thuyet minh ve tinh tranq niern yet cua cac chung khoan kinh doanh nhu sau:

Ngay 31 thang 12 Ngay 31 thang 12nem 2016 n{1m2015

VND VND-----....:....:....:-=--1.285.046.800.000 630.778.660.000806.420.000.000 -------

2.091.466.800.000 630.778.660.000

£)a niern yetChua niern yet

Thay coi dl,J'phonq rui ro va giam gia chung khoan kinh doanh trong narn nhu sau:

2016 2015VND VND

So du' dau narnTrfch lap dl,J'phonq trong narn 3.030.000.000

56 dU' cu6i nam 3.030.000.000

9. CHO VAY KHAcH HANG

Ngay 31 thang 12 Ngay 31 thang 12n{1m2016 n{1m2015

VND VND

Cho vay cac to chuc kinh te, ca nhan 15.198.948.675.888 12.886.899.874.348Cac khoan tra thay khach hang 6.029.733.880 6.029.733.880

15.204.978.409.768 12.892.929.608.228

Muc lai suat cho vay khach hang t<;:lithai diem cuoi nam nhU'sau:

Ngay 31 thang 12 Ngay 31 thang 12n{1m2016 n{1m2015

%m{1m %m{1m-------

Cho vay bang VNDCho vay bctlngngo<;:lit$

1,00% - 17,25%2,90% - 5,77%

5,00% - 20,00%3,20% - 6,18%

26

Ngan hang Thuonq rnai c6 phan Bao Vi~t

THUY~T MINH BAo cAo TAl CHINH (tiep theo)t<;linqay 31 thang 12 nam 2016 va cho narn tai chfnh ket thuc cunq ngay

B05-TCTD

9. CHO VAY KHAcH HANG (tiep theo)

9.1 Phan tich chat lU'(Yngnc;>'cho vay

Ngay 31 tMng 12 Ngay 31 tMng 12 ..nsm 2016 nam 2015 -0.

VND VND <,y

NO'du tieu chuan 13.931.259.179.191 12.280.852.622.145 0NO'can chu y 991.527.886.515 439.960.980.715 \~NO'dU'&i tieu chuan 72.123.622.393 31.396.120.930 NNO'nghi ng6' 62.027.702.237 22.349.262.730NO'c6 kha nang mat von 148.040.019.432 118.370.621.708 ./

\.

15.204.978.409.768 12.892.929.608.228

9.2 Phan tich dU'nc;>'theo thiYi gian cho vay goc

Ngay 31 tMng 12 Ngay 31 tMng 12nem 2016 nam 2015

VND VND

NO'ng~n han 6.126.302.020.787 4.054.061.058.220NO'trung han 3.784.358.902.797 4.360.080.428.344NO'dai han 5.294.317.486.184 4.478.788.121.664

15.204.978.409.768 12.892.929.608.228

9.3 Phan tich dU'nc;>'cho vay theo aOi tU'(Yngkhach hang va theo lo~i hlnh doanh nghi~p

Ngay 31 thang 12 Ngay 31 thang 12nsm 2016 nsm 2015

VND % VND %

Cho yay cac TCKT 9.015.766.587.399 59,29 9.575.139.867.466 74,27Doanh nghi$p Nha nuoctrung U'O'ng 209.313.803.929 1,38 360.290.451.057 2,79Cong ty TNHH NM nuoc 320.853.434.216 2,11 38.116.968.359 0,31Cong ty TNHH tu nhan 2.741.805.638.632 18,03 3.014.606.976.311 23,38Cong ty co phan Nha nuoc 468.682.325.689 3,08 449.414.257.768 3,49Cong ty co phan khac 4.941.129.385.821 32,50 5.458.163.276.485 42,33Cong ty hoopdanh 0,00 28.275.000 0,00Doanh nghi$p tu nhan 228.787.015.635 1,50 138.129.542.343 1,07Doanh nghi$p c6 von dau tU' nU'&cngoai 105.194.983.477 0,69 106.722.091.520 0,83Kinh te t$p tht§ 0,00 9.668.028.623 0,07

Cho yay ea nhan 6.176.019.007.869 40,62 3.315.779.270.762 25,72

Cho yay khile 13.192.814.500 0,09 2.010.470.000 0,01

15.204.978.409.768 100,00 12.892.929.608.228 100,00

27

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

Ngan hang Thu'onq rnai Co phan Sao Vi$t

THUY~T MINH BAa cAo TAl CHiNH (tiep theo)t<;lingay 31 thang 12 nam 2016 va cho narn tal chfnh k~t thuc cunq nqay

B05-TCTD

9. CHO VAY KHAcH HANG (tiep theo)

9.4 Phan tich dU'nC)'cho vay theo ngimh kinh te

Ngay31 thang 12 Ngay 31 thang 12nem 2016 nem 2015 ~

VND % VND % /'(

'\Nong nghi$p va lam nghi$p 47.616.163.112 0,31 41.704.217.387 0,32 N(Cong nqhiep khai thac rno 460.035.030.200 3,03 1.120.918.489.000 8,69Cong nqhiep che bien 772.887.488.258 5,08 520.044.186.351 4,03San xuat va phan phoi di$n /khl dot va nuoc 191.250.050.890 1,26 252.191.053.292 1,96 0'

Xay dl,mg 3.061.011.463.848 20,13 3.340.879.830.994 25,91::.

Thuonq rnai, dich Vl,J,khach 3.016.278.858.773 19,84 12,04san va nha hang 1.552.356.268.519Giao thong 644.699.350.758 4,24 579.034.878.630 4,49Nqanh khac 7.011.200.003.929 46,11 5.485.800.684.055 42,56

15.204.978.409.768 100,00 12.892.929.608.228 100,00

10. Dl,I'PHONG RUI RO CHO VAY KHAcH HANG

Thay doi dl)' ph6ng rui ro cho vay khach hang trong narn 2016 nhu sau:

DI,f phOng CI,I th{J DI,f phOng chung T6ng congVND VND VND

56 duo d~u narn 19.101.766.794 94.289.342.995 113.391.109.789Trlch lap dl)' ph6ng trong narn 20.113.901.854 14.617.576.004 34.731.477.858

56 duo cu6i narn 39.215.668.648 108.906.918.999 148.122.587.647

Thay doi dl)' ph6ng rui ro cho vay khach hang trong narn 2015 nhu sau:

DI,f phOng CI,I th(J DI,f phOng chung T6ng congVND VND VND

56 duo d~u nam 13.601.133.667 66.947.252.094 80.548.385.761Trfch I$p trong nam 7.750.633.127 27.342.090.901 35.092.724.028So dl)' ph6ng da sli dl,JngdeXLRR trong nam (2.250.000.000) (2.250.000.000)

56 duo cu6i nam 19.101.766.794 94.289.342.995 113.391.109.789

Chi ti~t phan IO<;linO' t<;lithai diem 30 thang 11 nam 2016 va dl)' ph6ng rui ro cac khoan chovay khach hang tU'O'ng ling can phai trfch I$p theo Thong tU' 02/2013ITT-NHNN va Thong tU'09/2014ITT-NHNN nhU' sau:

DU' nQ' cho vay DI,J'phOng CI,J tM DI,J'phOng chung Tong s6 dl,J'phOngPhan /Of;li VND VND VND VND

NO'du lieuchulm 13.364.579.915.702 - 100.234.349.368 100.234.349.368NO'can chu y 1.039.723.866.004 16.491.092.540 7.797.928.995 24.289.021.535NO'dU'&itieuchuan 52.930.412.221 2.048.083.295 396.978.092 2.445.061.387NO'nghi ng& 63.688.339.192 3.082.150.399 477.662.544 3.559.812.943NO'co khanang mal von 143.800.951.261 17.594.342.414 17.594.342.414

14.664.723.484.380 39.215.668.648 108.906.918.999 148.122.587.647

28

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

Ngan hang Thuonq rnai Co phan Bao Viet B05-TCTD

THUY~T MINH BAo cAo TAl CHINH (tiep theo)tai ngay 31 thanq 12 narn 2016 va eho narn tai ehfnh ket thuc cunq nqay

11. HO~T DONG MUA NO'

Ngay 31 tMng 12 Ngay 31 tMng 12nem 2016 nem 2015

VND VND

Mua no b~ng VND 194.037.811.111'~

Dl,I'ph6ng rui ro (1.455.283.583) '_/>

192.582.527.528 JGia tri no goe, li3icua khoan no di3mua nhu sau: '0,>;

~Ngay 31 tMng 12 Ngay 31 tMng 12

nem 2016 nam 2015VND VND

NO'goe di3mua 178.370.000.000Li3icua khoan no di3mua 15.667.811.111

194.037.811.111

Thay dOidl,l'ph6ng cua heat dong mua no nhu sau:

Nem 2016 Nem 2015

56 duodau narnTrlch I~pdl,l'ph6ng trong narn(ThuytJtminh 56 31) 1.455.283.583

56 duocu6i narn 1.455.283.583

29

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

Ngan hang ThU'O'ngrnai C6 phan Bao Viet B05-TCTD

THUY~T MINH BAo cAo TAl CHINH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho nam tal chinh ket thuc cunq ngay

12. CHlrNG KHOAN DAu TU'

Ch(l'ng khoan dfiu tU'tal thai dillm cuoi narn bao g6m:

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nsm 2015

VND VND

~

Ch(fng khoan dau tu s~n sang d~ ban 8.608.227.792.702 7.169.816.331.807Chunq khoan no 8.608.227.792.702 7.169.816.331.807

Ch(fng khoan dau tU' giCPd~n ngay dao han 3.213.220.521.101 1.909.140.370.703Trai phieu d~c bi$t 1.300.818.049.003 915.346.049.003Ch(l'ng khoan no khac 1.912.402.472.098 993.794.321.700

0 ....phong ch(fng khoan dau tU' (276.973.379.897) (101.557.360.232)

11.544.474.933.906 8.977.399.342.278

12.1 Ch(Pngkhoan dtw tU'san sang de ban

Ngay 31 thang 12 Ngay 31 thtlng 12nem 2016 nam 2015

VND VND

Ch(Pngkhoan N9'Ch(l'ng khoan Chinh phu 3.793.120.160.980 5.386.708.537.710Ch(l'ng khoan NO'cua cac TCTD khac trong 1.715.625.379.090 1.312.867.081.881nuocChunq khoan NO'cua cac TCKT trong nuoc 3.099.482.252.632 470.240.712.216

8.608.227.792.702 7.169.816.331.807Dl,J'phonq rui ro chunq khoan dfiu tU'san sangde ban (13.021.181.602) (2.250.000.000)

8.595.206.611.100 7.167.566.331.807

30

Ngan hang Thuonq mai Co phan Bao Viet

THUY~T MINH BAa cAo TAl CHiNH (tiep theo)tc;lingay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq ngay

B05-TCTD

12. CHlrNG KHOAN vAu TU' (tiep theo)

12.1 Ch(Pngkhoan d;JU tv san sang de ban (tiep theo)

Chi tiet cac khoan clurnq khoan no san sang de ban cua Nqan hang tai nqay 31 thanq 12 narn 2016 va ngay 31 thanq 12 narn 2015 nhu sau:

Ngay 31 thang 12 nsm 2016 Ngay 31 thang 12 nsm 2015

Mitnh gia Gia tii ghi s6 Lai suat Mitnh gia Gie tri ghi s6 Lai suatVND VND (%/nam) (*) Kyhc;m VND VND ('Yoinam) (*) Kyh;;Jn

ChiFng kho{m Nc, 8.488.335.400.000 8.608.227.792.702 6.964.335.400.000 7.169.816.331.807TtY 5,00% TtY 3 dem TtY 5,00% TtY 3 dem

Chunq khoan Chinh phu 3.739.333.300.000 3.793.120.160.980 dem 11,50% 15 narn 5.275.333.300.000 5.386.708.537.710 d€!n 15,00% 15 narnChtYng khoan NO'do cac

TtY 2 d€!n TtY2 d€!nTCTD khac trong nuoc TtY 7,975% TtY 7,00%phat hanh 1.700.002.100.000 1.715.625.379.090 den 15,00% 10 narn 1.220.002.100.000 1.312.867.081.881 d€!n 15,00% 10 narnChung khoan NO'do cac

TtY 2 d€!n TtY 5 d€!nTCKT trong nuoc phat TtY 7,00% TtY 9,20%hanh 3.049.000.000.000 3.099.482.252.632 d€!n 10,90% 10 narn 469.000.000.000 470.240.712.216 d€!n 9,24% 10 narnDI,I'phOng rui ro ch(mg

(13.021.181.602) (2.250.000.000)khoan

8.488.335.400.000 8.595.206.611.100 6.964.335.400.000 7.167.566.331.807

(*) Uii tra hang nam

31

Ngan hang Thuonq rnai Co phan Bao Viet

THUY~T MINH sAo cAo TAl CHfNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chfnh ket thuc cunq nqay

S05-TCTD

12. CHlrNG KHOAN DAu TU' (tiep theo)

12.2 Ch(Fngkho{m dlw to gi[l' dIm ngay dao nen (kh6ng bao gam Trel phieu d~c bi~t doVAMC phat hanh)

Ngay31 thang 12 Ngay 31 thang 12 :::-cP

nem 2016 nam 2015 /'VND VND

Rl'iv

Trai phieu cua TCKT trong nuoc 1.912.402.472.098 993.794.321.700 cDl,J'ph6ng rui ro trai phieu cua TCKT trong nuoc "-phat hanh (19.595.248.519) (2.625.000.000) tV,

1.892.807.223.579 991.169.321.700

12.3 Trsi phieu d~c bi~t do VAMC phat nsnh

Ngay 31 thang 12 Ngay 31 thang 12nem 2016 nem 2015

VND VND

M$nh gia Trai phieu d~c biet 1.300.818.049.003 915.346.049.003Dl,J'ph6ng Trai phieu d~c bi$t (244.356.949.776) (96.682.360.232)

1.056.461.099.227 818.663.688.771

12.4 Phan tich chat /1J'(;mgchCmgkhoan dUVCphan /o~i /a tai san co ns! ro tin dt,mg

Phan tlch chat IU'O'ngcherng khoan (kh6ng bao gam trai phieu d~c bi$t do VAMC phat hanh)dU'O'cphan lo~i la tai san c6 rui ro Un dl,mg t~i thai diem cuoi ky nhU' sau:

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nam 2015

______ V_N_D ....:...V.:....:N-=-D

NO'du lieu chuan 6.727.510.103.820 2.776.902.115.797

12.5 Dt,J'ph6ng ch(Fngkhoan dtw tU'

Ngay 31 thang 12nam 2016

VND ------_

Ngay 31 thang 12nam 2015

VND

Dl,J'ph6ng chung trai phieu doanh nghi$p chU'aniem yet (*)

Ch(mg khoan s~n sang de banCht1'ng khoan dau tif giCfden ngay dao h9n

Dl,J'ph6ng trai phieu d~c bi$t VAMC (**)

32.616.430.12113.021.181.60219.595.248.519

244.356.949.776

276.973.379.897

4.875.000.0002.250.000.0002.625.000.000

96.682.360.232

101.557.360.232

32

Ngfm hang Thuonq rnai Co phan Sao Viet

THUY~T MINH BAa cAo TAl CHiNH (tiep theo)tai ngay 31 thang 12 narn 2016 va cho narn tai chlnh ket thuc cling nqay

12. CHlfNG KHOAN nAu TU' (tiep theo)

B05-TCTD

12.5 DI,I'ph6ng ch{Png kho{m atw tU'(tiep theo)

(*) Tinh hinh bien dong dl,J'ph6ng chung cho trai phieu doanh nqhiep chua niern yet trongnarn tai chlnh ket tnuc nqay 31 thanq 12 narn 2016 nhtr sau:

56 dU'd~u narnChi phi dl,J'phOngtrong narn(Thuy~t minh 31)Hoan nhap dl,J'ph6ng trong narn(Thuy~t minh 31)So dl,J'ph6ng da sli dl,lng

56 dU' cu6i nam

"\"\I

;6~DI,f phOng DI,f phOng

chung Cl/ tM T6ng cOngVND VND VND

----------- -----------4.875.000.000 4.875.000.000

n

-'Eli42.124.764.294 42.124.764.294

(14.383.334.173) - (14.383.334.173)

32.616.430.121 - 32.616.430.121====

Tinh hlnh bien dong dl,J'ph6ng rui ro tin dunq cho trai phieu doanh nqhiep chua niem yettrong nam tal chlnh ket thuc ngay 31 thanq 12 nam 2015 nhu sau:

So dU'dau narnChi phi dl,J'ph6ng trong nam(Thuy~t minh 31)Hoan nh~p dl,J'ph6ng trong nam(Thuy~t minh 31)So dl,J'ph6ng da sli dl,lng

56 dU' cu6i nam

DI,f phOng DI,f phOngchung CI/ th~ T6ng cOngVND VND VND---------- --------~~

2.850.000.000 2.850.000.000

2.625.000.000 2.625.000.000

(600.000.000) (600.000.000)

(**) Tinh hinh bien dong dl,J'ph6ng trai phieu VAMC nhU'sau:

4.875.000.000==~=

4.875.000.000

So dU'dau namTrich I~p dl,J'ph6ng trong nam(Thuy~t minh 31)

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nam 2015

VND VND------------

96.682.360.232

147.674.589.544

244.356.949.776

18.013.512.711

78.668.847.521

96.682.360.232

33

Ngan hang Thuonq mai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)t<;linqay 31 thanq 12 narn 2016 va eho narn tai ehinh ket thuc cunq ngay

B05- fCTD

13. TAl SAN co D!NH

13.1 Ta; san co djnh hiPuhinh

Bien dong cua tal san co dinh hCYuhinh trong narn hien hanh nhu sau:

Maym6c PhU'O'ngtien Thj~t bi dl,mgCt,Jthj~t b! v~n taj quanly TSCf) khac T6ng congVND VND VND VND VND

Nguyen gillSo dll' dtlu narn 34.431.997.023 34.376.214.905 29.541.228.399 103.661.250 98.453.101.577Mua trong narn 1.622.298.900 2.203.000.000 1.796.635.363 643.421.560 6.265.355.823Thanh Iy, nhll'Q'ng ban (270.522.705) (270.522.705)

So du' cuoi narn 36.054.295.923 36.579.214.905 31.067.341.057 747.082.810 104.447.934.695

Gill tr] khju hao luy k6So du dtlu nam (27.068.452.687) (22.080.783.668) (17.455.964.415) (139.330) (66.605.340.100)Khau hao trong narn (1.963.594.077) (4.211.367.664) (3.515.329.750) (185.036.022) (9.875.327.513)Thanh Iy, nhuonq ban 232.543.322 232.543.322

So du cuoi narn (29.032.046.764) (26.292.151.332) (20.738.750.843) (185.175.352) (76.248.124.291 )

Gill tr] eon I~i ella TSCD

T<;lingay 31 thanq 12 narn 2015 7.363.544.336 12.295.431.237 12.085.263.984 103.521.920 31.847.761.477

T<;linqay 31 thanq 12 narn 2016 7.022.249.159 10.287.063.573 10.328.590.214 561.907.458 28.199.810.404

34

Ngful hang Thuonq rnai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep thea)tai ngay 31 thanq 12 narn 2016 va eha nam tai ehfnh ket thuc cunq ngay

13. TAl SAN co £)!NH (tiep thea)

13.1 Til; san co d/nh h[l'u hinh (tiep thea)

Bien dong ella tai san co dinh hQ>uhlnh trang narn 2015 nhu sau:

Maym6c Phuong tien Thief bi dl,mg CI,Ithiet bi ven fai quanly

VND VND VND

Nguyen giaSo du dau nam 32.904.649.409 29.668.314.905 24.257.314.016Mua trang narn 1.570.735.614 4.707.900.000 5.429.208.050Thanh I.y,nhuonq ban (43.388.000) (145.293.667)

So du cuoi narn 34.431.997.023 34.376.214.905 29.541.228.399

Gia tr] khAu hao luy k~So du dau narn (24.026.017.858) (17.407.530.318) (14.910.285.820)Kh~1Uhaa trang narn (3.085.822.829) (4.673.253.350) (2.690.972.262)Thanh Iy, nhuonq ban 43.388.000 145.293.667

So dtr cuoi narn (27.068.452.687) (22.080.783.668) (17.455.964.415)

Gia tr] con I~i ella TSC£)

T<;lingay 31 thanq 12 narn 2014 8.878.631.551 12.260.784.587 9.347.028.196

T<;lingay 31 thanq 12 narn 2015 7.363.544.336 12.295.431.237 12.085.263.984

Cac thong tin khac ve tai san co dinh hQ>uhinh:

Ngay 31 thang 12nem 2016

VND

Nguyen qia TSCf) hQ>uhinh da khau haa het nhLl'ng van con sii dl,mg 51.258.777.406

35

TSCf) khacVND

103.661.250

103.661.250

(139.330)

(139.330)

103.521.920

Ngay 31 thang 12nem 2015

VND

33.474.735.385

,--0.\ ;f:5'/1

B05-TCTD

T6ng congVND

86.830.278.33011.811.504.914(188.681.667)

98.453.101.577

(56.343.833.996)(10.450.187.771)

188.681.667

(66.605.340.100)

30.486.444.334

31.847.761.477

Nqan hang Thuonq rnai ell phan Bao Vi$t B05-TCTD

THUY~T MINH BAa cAo TAl CHINH (ti~p theo)tai nqay 31 thanq 12 narn 2016 va eho narn tai ehfnh k~t thuc cunq nqay

13. TAl SAN co D!NH (ti~p theo)

13.2 Tai san co djnh vo hinh

Bien dong cua tai san e6 dinh vo hlnh trong narn hien hanh nhu sau:

PhEwmem TSCD ~may tinh vo hinh khac Tong c¢ng 1.VND VND VND

Nguyen gia TSCD vo hinhse dtr d~1Unarn 69.969.006.086 434.540.800 70.403.546.886 <';'

Mua trong narn 41.300.000 41.300.000 >~se du cuoi narn 69.969.006.086 475.840.800 70.444.846.886

Gia tr] hao mon luy k~se du d~1Unarn (58.514.935.186) (89.894.934) (58.604.830.120)Hao man trong narn (2.653.837.186) (122.671.679) (2.776.508.865)

se du' eu6i nam (61.168.772.372) (212.566.613) (61.381.338.985)

Gia tr] con I~i

T9i nqay 31 thang 12 narn 2015 11.454.070.900 344.645.866 11.798.716.766

T9i ngay 31 thang 12 narn 2016 8.800.233.714 263.274.187 9.063.507.901

Bi~n dong cua tal san e6 dinh vo hlnh trong narn 2015 nhu sau:

Ph~n mem TSCDmay tinh vo hinh khac Tong c¢ng

VND VND VND

Nguyen gia TSCD vo hinhse du dau narn 69.584.555.086 66.636.800 69.651.191.886Mua trong narn 384.451.000 367.904.000 752.355.000

se dU'eu6i nam 69.969.006.086 434.540.800 70.403.546.886

Gia tri hao mon luy k~s6 dU'dau nam (54.052.362.464) (66.636.800) (54.118.999.264)Hao mon trong nam (4.462.572.722) (23.258.134) (4.485.830.856)

s6 dU'eu6i nam (58.514.935.186) (89.894.934) (58.604.830.120)

Gia tri con I~i

T9i ngay 31 thang 12 nam 2014 15.532.192.622 15.532.192.622

T9i ngay 31 thang 12 nam 2015 11.454.070.900 344.645.866 11.798.716.766

Cae thong tin khac ve tai san e6 dinh vo hlnh:

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nam 2015

VND VND

Nguyen gia TSC£)vo hlnh da hao mon h~t nhU'ng55.335.692.657 54.673.612.657van con SLP dl,lng

36

-_ - -- -------------

Ngan hang Thuonq mal Co phan Bao VietTHUY~T MINH BAo cAo TAl CHfNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chlnh kM thuc cung nqay

B05-TCTD

14. TAI SAN co KHAcNgay 31 tMng 12 Ngay31 thang 12

nem 2016 nem 2015VND VND

Cac khoan lai, phi phai thu 752.936.667.880 843.288.516.591

~

- PhBi thu !Elitien gui 5.178.992.145 30. 138.053.756- PhBi thu !EliGau tu trei phi{Ju 255.948. 144.649 254.512.227.988- PhBi thu !Elicho vay 484. 163.675.669 558.638.234.847- PhBi thu !Elittr beet Gong mua no 7.645.855.417Cac khoan phai thu (Thuy{Jt minh 14.1) 50.012.160.434 28.216.190.352Tal san co khac (Thuy{Jt minh 14.2) 197.686.029.334 126.578.933.794

1.000.634.857.648 998.083.640.737

14.1 Cae khoan phai thu

Ngay 31 tMng 12 Ngay 31 thang 12nem 2016 nsm 2015

VND VND

Chi phi cong trinh 16.507.712.206 5.748.066.000Cac khoan phai thu noi bo 1.602.257.041 2.406.876.388cac khoan phai thu ben nqoai (*) 31.661.621.253 18.556.273.404Mua sam tai san co dinh 119.999.999 119.999.999Thu~ GTGT dau vao dU'O'ckhtlu tnr(Thuy{Jt minh 86 20) 120.569.935 1.384.974.561

50.012.160.434 28.216.190.352

(*) Bao gam cac khoan d~t coc cho thue nha tal Hoi sa chlnh, cac chi nhanh va ph6ng giaodicb.

14.2 Tili san eo khae

Ngay 31 tMng 12nam 2016

VND

Chi phi ch6' phtm bo (*)Cong Cl,J,dl,JngCl,Jdang dungV~t li$uTai san gan nO' (**)

54.802.685.758497.320.908

2.310.922.668140.075.100.000

197.686.029.334

Ngay 31 thang 12nam 2015

VND

59.853.437.229729.178.507

2.142.818.05863.853.500.000

126.578.933.794

(*) Bao gam tra trll'O'Cchi phi thue van ph6ng, chi phi bao tri phan mem core banking va datawarehouse.

(**) Tai san xi~t nO' t<;lichi nhanh Da N~ng. Hi$n t<;li,cac tai san nay da dU'O'cchuyem giaoquyen sa hCPucho Ngan hang.

37

Ngan hang Thucnq rnai Co ph~n Bao Viet

THUY~T MINH BAo cAo TAl CHfNH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cling nqay

B05-TCTD

15. cAc KHOAN NO'CHiNH PHOvA NHNN

Ngay 31 thang 12nem 2016

VND -------

Ngay 31 thang 12nem 2015

VND

Yay cam co cac giay to co gia 366.475.912.799 1.200.758.830.510

Khoan vay cam co cac giay to c6 gia ta! ngay 31 thanq 12 narn 2016 c6 lai suat 5%.

16. TI~N, VANG GO'I vA VAY cAc TCTD

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nsm 2015

VND VND

Tien, vang gll'i cac TCTD khac 5.405.098.278.737 7.349.677.545.620Yay cac TCTD khac 1.988.324.807.021 1.204.035.496.163

7.393.423.085.758 8.553.713.041.783

16.1 tu« yang g(Pi cue esc TCTD khac

Ngay 31 thang 12 Ngay 31 thang 12nsm 2016 nem 2015

VND VND

Tien, vanq gll'i kh6ng ky han 13.282.278.737 1.002.545.620B~ng VND 13.282.278.737 1.002.544.744B~ng vang va ngo<;lit~ 876

Tien, yang gll'i c6 ky han 5.391.816.000.000 7.348.675.000.000- Bang VND 4.860.000.000.000 6.090.000.000.000

B~ng vang va ngo<;lit~ 531.816.000.000 1.258.675.000.000

5.405.098.278.737 7.349.677.545.620

16.2 Vay esc TCTD khac

Ngay 31 thang 12 Ngay 31 thang 12nem 2016 nam 2015

VND VND

B~ngVND 1.988.324.807.021 1.204.035.496.163

38

Ngan hang Thuonq rnai Co phan BaD Vi$t B05-TCTD

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq nqay

17. TII~NGlYICOA KHAcH HANG

17.1 Thuyetminh theo lo~i hinh tilm g(Pi

Ti~n, yang gwi khong ky hanTie!n gui kh6ng ky han bc!ingVNDTiEmgui tiet kiern kh6ng ky han bc!ingVNDTien gui kh6ng ky han bc!ingyang, nqoai teTien gui tiet kiern kh6ng ky han bc!ingyang, nqoai te

Ti~n, yang gwi co ky hanTien gui c6 ky han bc!ingVNDTien gui tiet kiern c6 ky han bc!ingVNDTien gui c6 ky han bc!ingyang, nqoai teTien gui tiet kiern c6 ky han bc!ingyang, ngo<;lite

Ti~n ky quyTien gui ky quy bc!ingVNDTien gui ky quy bc!ingyang, ngo<;lite

Ngay 31 thang 12nsm 2016 Ngay 31 thang 12 nsm 2015

VND La; suat (%/nam) VND La;suat (%/nam)

2.897.492.666.319 1.240.475.128.0602.873.671.233.147 0,00% - 1,00% 1.204.806.342.471 0,80% - 1,20%

2.832.563 1,00% 1.633.066 1,00%23.763.511.341 0,00% - 0,10% 35.633.111.603 0,00% - 0,25%

55.089.268 0,00% 34.040.920 0,00% - 0,25%

17.631.149.235.768 13.794.007.773.6808.152.867.933.196 1,00% - 8,50% 6.695.235.045.985 4,80% - 8,00%9.174.409.693.665 1,00% - 10,00% 6.774.914.101.150 1,00% - 8,00%

960.773.467 0,00% 7.226.997.510 0,00%302.910.835.440 0,00% - 1,50% 316.631.629.035 0,00% - 1,00%

71.329.192.300 90.372.762.25249.170.192.300 0,00% - 6,80% 58.825.396.098 0,00% - 5,50%22.159.000.000 0,00% 31.547.366.154 0,00% - 0,50%

20.599.971.094.387 15.124.855.663.992

f)oi vai tien gui tiet kiem c6 ky h<;ln,trong tmcmg hQ'p khach hang rut tmac h<;ln,lai su~t nh~n dU'Q'cse ap dl,mg theo lai su~t kh6ng ky h<;ln.

39

Ngan hang Thuonq mal Co phan Sao Viet

THUY~T MINH BAa cAo TAl CHINH (tiep theo)tal ngay 31 thanq 12 narn 2016 va cho narn tai chlnh ket thuc cling ngay

B05-TCTD

17. TI!:N GO'ICOA KHAcH HANG (tiep theo)

17.2 Thuyetminh theo do; tuvng khachhimg, lo~;hinh doanhngh;~p

Ngay 31 thang 12 Ngay 31 thang 12 z:nem 2016 nem 2015 \ 1;

VND VND -,6~Ti~n gl'Picua TCKT 10.584.780.499.301 7.031.213.374.448

TIT

Doanh nghiep quoc doanh 4,530.713.043.198 5.228.018.778.834 ¢,Doanh nqhiep ngoai quoc doanh va cac doi I rtU'O'ngkhac 5.971.926.152.441 1.725.283.113.319 tA

Doanh nghiep co von dau tU'nuoc nqoai 82.141.303.662 77.911.482.295 !{

Ti~n gl'Picua ca nhan 10.008.358.188.471 7.373.152.096.753

Ti~n gl'Picua cac d6i tU'Q'ngkhac 6.832.406.615 720.490.192.791

20.599.971.094.387 15.124.855.663.992

18. PHAT HANH GlAy TO c6 GIA

Ngay 31 thang 12 Ngay 31 thang 12nem 2016 nem 2015

VND VND

Tu' 5 narn treYlen 2.050.000.000.000 2.050.000.000.000

2.050.000.000.000 2.050.000.000.000

Giay to c6 gia bao gam trai phieu kern chLi'ngquyen, c6 lai suat co dinh 8,5%/nam.

19. cAc KHOAN NO'KHAc

Ngay 31 thang 12Ngay 31 thang 12 nem 2015

nam 2016 (phan toei iei)VND VND-------

412.041.652.895 335.936.680.456390.133.940.143 292.401.956.408

8.008.209.006 31.624.962.30613.899.503.746 11.909.761.74283.521.990.090 72.735.523.361

cac khoan lai va phi phai tra- Lai phai tra cJoiv&i tien gifi khach hang- Lai phai tra cJoiv&i tien gifi cua TCTD khac- Lai phai tra khacCae khoan phai tra va eong nO'khae

495.563.642.985 408.672.203.817

40

Ngfm hang Thuonq rnai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHfNH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chlnh kE§tthuc cung ngay

B05-TCTD

19. cAc KHOAN NO' KHAc (tiep theo)

Chi tiE§tcac khoan phai tra va conq no khac nhu sau:

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nsm 2015

VNO VNO-------26.356.826.369 31.425.145.21922.970.602.234 27.892.329.7013.275.485.518 3.532.815.518110.738.617

57.165.163.72143.148.027.623

360.162.230

HfdNHiN(

cac khoan phal tra nQi bQCac khoan phai tra nhan vienQuy khen thU'ong phuc 100iPhai tra ve kinh phi cong doan

Cac khoan phal tra ben ngoaiCac khoan cho thanh toanUii cho phan b6 doi voi cac chunq khoan tralai tnrocCac khoan phai tra, phai nop NSNN

41.310.378.14230.103.075.206

-1·

13.656.973.868

83.521.990.090

11.207.302.936

72.735.523.361

20. TiNH HiNH THV'C Hn~N NGHiA vu val NGAN SACH NHA NU'acDon vi: VNO

s6 dLf Phat sinh trong nsm s6 diroau nem S6 pMi n¢p S6 oa n¢p cu6i nam

Thue GTGT (1.384.974.561) 2.004.649.337 (740.244.711) (120.569.935)- Thu{J GTGT djch

Vl,l (*) (1.384.974.561) 2.004.649.337 (740.244.711) (120.569.935)- Thu{J GTGT kinhdoanh ngo~i t~

Thue TNDN 10.939.701.803 23.366.744.945 (21.042.503.091 ) 13.263.943.657Cac lo~i thuekMc 267.601.133 6.248.449.475 (6.123.020.397) 393.030.211- Thu{J nha thau 411.417.795 (411.417.795)- Thu{J TNCN 267.601.133 5.837.031.680 (5.711.602.602) 393.030.211

9.822.328.375 31.619.843.757 (27.905.768.199) 13.536.403.933

(*) Chi bao g6m s6 dLf thu{J gia trj gia tang oau vao con OLf9'Ckh(Ju trif t~i thai oiem 31 thang12 nam 2016.

41

Ngan hang Thu'onq rnai Co phan Sao Viet

THUY~T MINH BAo cAo TAl CHfNH (tiE§ptheo)t<;lingay 31 thang 12 narn 2016 va cho narn tai chinh ket thuc cunq ngay

B05-TCTD

20. TiNH HiNH THl)'C HII;:NNGHiA VVVal NGAN SACH NHA NU'OC (tiE§ptheo)

Thue thu nhap doanh nghiep hien hanh phal tra dU'Q'cxac djnh dua tren thu nhap chiu thuecua nam hien tal Thu nhap chiu thue khac v6'i thu nhap dU'Q'cbao cao trong bao cao kE§tquaheat dong kinh doanh vi thu nhap chiu thue kh6ng bao gam cac khoan rnuc thu nhap dU'Q'ctinh thue hay chi phi dtroc khau tni trong cac nam khac do c6 Sl,I' khac biet giCi'aviec ghi nhantheo chinh sach kE§toan cua Ngan hang va cac quy dinh thue hien hanh, va cOngkh6ng baogam cac khoan muc kh6ng phai chiu thue hay kh6ng duoc khau tnr cho rnuc dich tinh thue.Thue thu nh$p doanh nghiep hien hanh phai tra cua Ngan hang dU'Q'ctinh theo thue suat daban hanh dE§nngay kE§tthuc nien dOkE§toano

Cac bao cao thuE§cua ngan hang se chiu Sl,l' kiem tra cua cO'quan thuE§.Do viec ap dl,lng lu$tva cac quy dinh ve thue doi v6'i cac 10<;linghiep Vl,lkhac nhau c6 the dU'Q'Cgiai thich theonhieu cach kMc nhau, so thue dU'Q'ctrinh bay tren bao cao tai chinh c6 the se bi thay doitheo quyet dinh cuoi cung cua cO'quan thue.

mrM

Chi phi thue TNDN hien hanh trong nam dU'Q'cU'6'ctinh nhU'sau:

Thu nh~p tl» ho~t dQng kinh doanh trU'ac thu6Cac khoan dieu chTnh:

Chi phi kh6ng dU'Q'ckhau tni:

Thu nh~p chiu thu6 TNDNChi phi thue TNDN theo thuE§suat 20%(nam 2015: 22%)Thu6 TNDN trong nam tili chinhThu6 TNDN pMi tra dau namThue TNDN da tra trong nam

Thu6 TNDN phai tra cu6i nam

42

Nam 2016 Nam 2015VND VND

116.674.088.058 110.950.823.449

159.636.666 148.213.463

116.833.724.724 111.099.036.912

23.366.744.945 24.441.788.121

23.366.744.945 24.441.788.121

10.939.701.803 505.095.996(21.042.503.091) (14.007.182.314)

13.263.943.657 10.939.701.803

Ouy d(J' trir bo Loi nhu~n sauOuy d(J'phOng tai sung von thu~ cnue

Von rJifJuI~ chinh c1ifJuI~ phan phoi Tong soVND VND VND VND VND------- -----_ ------- -------

3.150.000.000.000 68.895.821.965 34.936.978.564 107.073.178.164 3.360.905.978.693

93.307.343.113 93.307.343.113(13.996.101.467)(63.000.000.000) (63.000.000.000)(5.000.000.000) (5.000.000.000)(375.000.000) (_,_3_75_.0_0_0_.0_00_..!...)

118.009.419.810 3.385.838.321.806

Ouy d(J' trir bo LQ'innuen sauOuy d(J'phOng tei sung von thu~ cture

Von rJifJuI~ chinh c1ifJuI~ phan phoi Tong so____ --V-N-D ....:._V.:....:N-=-D V_N_D VN_D V_N_D

3.150.000.000.000 60.244.918.432 30.611.526.798 101.952.498.135 3.342.808.943.36586.509.035.328 86.509.035.328

(12.976.355.299)(63.000.000.000) (63.000.000.000)(5.000.000.000) (5.000.000.000)(412.000.000) __ ----'-(4_12_.0_0_0_.0_0-"-0)

107.073.178.164 3.360.905.978.693

Ngan hang ThU'O'ngrnai Co phan Bao Viet

THUY~T MINH BAa cAo TAl CHINH (tiep theo)tai nqay 31 thanq 12 narn 2016 va eho narn tai ehinh ket thuc cunq ngay

21. VON vA QUY COA TO CHlfC TiN Dl,.ING

Tlnh hlnh thay doi von cua Nqan hang trong narn 2016 nhu sau:

Chi tieu56 dAu nam

LQ'i nhuan tang trong namTam trich I~p cac quy dl)' trQ>trong narnChia c6 tLYCnarn truceKhen thU'ang, phuc lQ'irno lao HDQT

9.330.734.311 4.665.367.156

56 cu6i nam 3.150.000.000.000 78.226.556.276 39.602.345.720

Tlnh hlnh thay doi von cua Ngan hang trong narn 2015 nhu sau:

Chi tieu56 dAu namLQ'inhuan tang trong narnTarn trich I~p cac quy dl)' trQ>trong namChia c6 tLYCnam trU'acKhen thU'ang, phuc lQ'iThu lao HDQT

8.650.903.533 4.325.451.766

56 cu6i nam 3.150.000.000.000 68.895.821.965 34.936.978.564

43

B05-TCTD

Ngan hang Thuonq mai Co phan Bao VietTHUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chfnh kE§tthuc cunq ngay

B05-TCTD

21. VON vA QUY CUA TO CHl1C TiN DVNG (tiE§ptheo)

Chi tiet phan von dau tu cua NgEtn hang tal 'lgay 31 thanq 12 nam 2016 nhu sau:

3111212016T6ng s6 V6n GP thU'ong V6n GP U'udlii

v6n dau tu cua Nha nuocV6n g6p (co dong, thanh vien ... )

T~p aoen Bao vi«Gong ty GP sua Vi(!tNamGong ty GP T~paoen Gongngh(! GMGGong ty GP T~p aoen HIPTGong ty TNHH Thep Ky DongG6 dong khec

3.150.000.000.000 3.150.000.000.0001.560. 000. 000. 000 1.560. 000. 000. 000442. 000. 000. 000 442. 000. 000. 000

324.468.200. 00072.000. 000. 00060.000. 000. 000

691.531.800.000

324.468.200. 00072.000. 000. 00060. 000. 000. 000

691.531.800.000 -----3.150.000.000.000 3.150.000.000.000

=-===

Chi tiet co phieu cua Ngan hang nhu sau:

Ngay 31 th8ng 12 Ngay 31 thtmg 12nem 2016 nem 2015

aonvi convi----------'-

se 1U'Q'ngco phieu dang ky phat hanh

se 1U'Q'ngco phieu da ban ra cong chunqCo phieu pho thongCo phieu U'Udai

s6 1U'Q'ngco phieu dU'Q'cmua laiCo phieu pho thongCo phieu U'Udai

se 1U'Q'ngco phieu dang luu hanhCo phieu pho thongCo phieu U'Udai

Menh gia co phiE§udang lU'u hanh

315.000.000

315.000.000315.000.000

315.000.000

315.000.000315.000.000

315.000.000315.000.000

315.000.000315.000.000

10.000 10.000

44

Ngan hang Thuonq mai Co phan Bao VietTHUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq ngay

BOS-TCTD

22. LAI co BAN TREN co PHI~U

U3i co ban tren co phieu dU'qc tinh bcllng s6 loi nhuan thuan phan bo cho cac co dong cuaNgan hang chia cho s6 lU'qng blnh quan gia quyen cua s6 co phieu pho thong dang luu hanhtrong narn. Chi tiet lai co ban tren co phieu cua Ngan hang nhu sau:

Nam 2016 Nsm 2015 f(s6 trinh My tei) o;

VND VND ;E

*Lqi nhuan sau thue phan bo cho co dong sa

I. ~

hCPuco phieu pho thong 93.307.343.113 86.S09.035.328 \

f)i~u chinh phlln trich quy khen thU'eJngptuu:100i,tnu lao Hf)QT (5.375.000.000) (5.412.000.000)

Lqi nhuan thuan sau thue phan bo cho co dongsa hCPuco phieu pho thOng dung de tinh lai trenco phieu 87.932.343.113 81.097.035.328Blnh quan gia quyen cua s6 co phieu phothong dang lU'u hanh (trieu co phieu) 315.000.000 315.000.000

Lai cO' ban trim m6i e6 phi6u (VND/e6 phi6u) 279 257

23. cO nyC

Nam 2016 Nam 2015VND VND

c6 tCPeda eong b6 va da tra trong nam ellanam trU'oe 63.000.000.000 63.000.000.000Co tuc tren co phieu pho thOng 63.000.000.000 63.000.000.000

24. THU NH~P LAI vA cAc KHOAN THU NH~P TU'O'NG TV'

Nam 2016 Nam 2015VND VND----_....:...:.......::..._

130.744.778.426 263.130.975.4641.166.630.105.297 1.138.107.800.539

7.645.855.4173.630.120.062 5.780.480.724

693.760.406.175 395.729.666.460137.445.589 ~5:..:...8-=-64.:..:...0:....:6_7

Thu nh$p lai tien gCriThu nh~p lai cho yay khach hangThu nh$p lai tl1 nghiep Vl,l mua nqThu tl1 nghiep Vl,l bao lanhThu lai tl1 chung khoan NqThu khac tl1 hO<;ltdong tin dl,lng

2.002.548.710.966 1.802.754.787.254

25. CHI PHi LAI vA cAc KHOAN CHI PHi TU'O'NG TV'

Nam 2016 Nam 2015VND VND-------

Tra lai tien gCriTra lai tien yayChi phi hO<;ltdong tin dl,lng khac

1.118.689.823.377 1.095.967.482.307260.286.472.218 47.642.488.917

8.903.501.654 185.369.003.195

1.387.879.797.249 1.328.978.974.419

45

Ngan hang ThU'O'ng rnai C6 phan Sao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 thanq 12 nam 2016 va cho narn tai chinh ket thuc cunq ngay

B05-TCTD

26. LAI THUAN TLr HO~T DONG D!CH vuNem 2016 Nem 2015

VND VND

Thu nh~p tlP hoat dQng djch vv 24.266.348.171 16.778.069.136 f.Thu tCYdich Vl,J thanh toan 12.323.305.873 7.590.327.006 .,,;,<::;

Thu tCYdich Vl,J uy thac va d<;liIy 355.107.352 312.820.840 %Thu tCYdich Vl,J tu van 1.363.636Thu khac 11.587.934.946 8.873.557.654 \Chi phi hoat dQng djch vv (9.391.897.661) (6.362.766.444) "q,Chi ve dich Vl,J thanh toan (5.858.312.781) (3.106.285.110) -,

Chi khac (3.533.584.880) (3.256.481.334)

Lai thuan tlP hoat dQng djch vv 14.874.450.510 10.415.302.692

27. LAI THUAN TLr HO~T DONG KINH DOANH NGO~I HOI

Nam 2016 Nam 2015VND VND------

49.522.352.829 80.989.046.41035.463.972.829 53.325.291.41014.058.380.000 27.663.755.000

(35.969.219.290) (75.965.581.054)(30.064.905.469) (57.446.241.054)(5.904.313.821) (18.519.340.000)

13.553.133.539 5.023.465.356

Thu nh~p tlP hoat dQng kinh doanh ngo~i h6iThu tCYkinh doanh nqoai te giao ngayThu tCYcac cong Cl,J tai chlnh phai sinh tien teChi phi hoat dQng kinh doanh ngo~i h6iChi ve kinh doanh nqoai te giao ngayChi ve cac conq Cl,J tai chinh phai sinh tien te

Lai thuAn tlP hoat dQng kinh doanh ngo~i h6i

28. LAI THUAN TLr HO~T DONG MUA BAN CHlrNG KHOAN KINH DOANH

Nam 2016 Nem 2015VND VND------

132.168.199.146 80.290.424.726(120.042.673.008) (3.410.447.354)

Thu nhap tCYmua ban chunq khoan kinh doanhChi phi ve mua ban chling khoan kinh doanh

Lai thuAn tlP ho~t dQng mua ban ch(Png khoankinh doanh 12.125.526.138 76.879.977.372

46

Ngan hang Thuonq mal Co phan Bao Viet B05-TCTD

THUY~T MINH BAo cAo TAl CHINH (tiep theo)tai ngay 31 thang 12 narn 2016 va cho nam tai chinh ket thuc cunq nqay

29. LAI THUAN TlY HO~T DONG KHAc

Nem 2016 Nem 2015VND VND

Thu tli no goc da xli Iy rui ro 70.907.760.755 -;::::.lot

Thu nhap khac 630.869.644 587.591.638 ~

71.538.630.399 587.591.638 .N~Chi phi heat dong kinh doanh khac (101.056.466) (102.583.811) v

71.437.573.933 485.007.827C~

<,'VA~

30. CHI PHi HO~T DONG

Nem 2016 Nem 2015VND VND

Chi nop thue va cac khoan phi, 1$phi 687.340.924 521.253.504Chi phi cho nhan vien 150.978.074.046 123.723.694.740

Chi IU'O'ngva phu c~p 130.664.496.020 108.387.318.766Cec khoan chi Clanggap thea IU'O'ng 10.842.887.664 8.830.688.018Chi tro dp 4.000.000 38.096.700Chi an ca 7.012.109.462 6.019.187.045Chi trang pnuc giao diet: va beo hO lao Clong 2.454.580.900 448.404.211

Chi khau hao tal san co dinh 12.651.836.378 14.936.018.627Chi thue tai san 71.167.762.690 52.840.702.836Chi nop phi bao hiern, bao toan tien glii cuakhach hang 12.709.884.346 9.558.045.883Chi hoi nghi, Ie tan, khanh tiet 16.814.630.310 17.073.676.133Cong tac phi 8.741.025.586 6.071.824.220Chi dao tao huan luyen nghi$p Vl,J 5.477.941.232 5.508.176.636Chi buu phi va dien thoai 3.058.878.536 2.730.805.619Chi cU'cYCphi buu dien va rnanq vien thong 6.669.470.765 5.605.624.564Chi xuat ban tai lieu, tuyen truyen, quanq cao,tiep thi, khuyen m<;li 27.930.149.960 31.632.946.865Bi$n, nU'cYc,v$ sinh cO'quan 6.210.877.178 5.235.920.279Bao dU'ongva slia chua tai san 32.295.856.029 25.870.055.495Mua s~m cong Cl,Jlao dong 6.479.851.731 5.026.656.524Chi phi thue VAT khong dU'O'ckh~u trli 8.105.051.617 4.391.663.110Chi phi hO<;ltdong kMc 25.374.097.345 29.115.106.049

395.352.728.673 339.842.171.084

47

------------~~- -~.~

Ngan hang ThU'O'ngmal Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHfNH (tiep theo)tal nqay 31 thanq 12 narn 2016 va cho narn tal chfnh ket thuc cunq nqay

B05-TCTD

31. CHI PHi Dl)' PHONG RUI RO TiN DVNG

Thuyt§t Nem 2016 Nem 2015minh VND VND

Trlch lap dl,J'phOngchung trai phieu -\ 18

doanh nghi$p chua niem yet 8,12 30.771.430.121 2.025.000.000 ONTrlch lap dl,J'ph6ng chung cho vay TNkhach hang 10 14.617.576.004 27.342.090.901 r sTrlch lap dl,J'ph6ng Cl,J the cho vay ~Tkhach hang 10 20.113.901.854 7.750.633.127 Ni

Trlch lap dl,J'ph6ng rui ro cho heat A

dong mua no 11 1.455.283.583 EfVTrfch lap dl,J'ph6ng trai phieu di;lc

._bi$t VAMC 12 147.674.589.544 78.668.847.521

214.632.781.106 115.786.571.549

32. TIEN vA cAc KHOAN TU'O'NGDU'O'NGTIEN

Tien va cac khoan tuonq dU'O'ngtien thuan the hien tren bao cao luu chuyen tien t$ bao gamcac khoan tren bang can doi ke toan sau day:

Ngay 31 thang 12nem 2016

VND

Ngay 31 thang 12nsm 2015

VND

Tien va cac khoan tU'O'ngdU'O'ngtien tal quyTien gui t~i Ngan hang Nha nU'cYcTien gui thanh toan t~i cac TCTD khacTien gui t~i cac TCTD khac c6 ky h~n dU'cYi3 thang

139.301.813.5531.012.000.399.800499.609.184.874

2.716.477.000.000

138.852.040.479417.312.663.086253.508.995.533

6.456.150.000.000

~IJ

4.367.388.398.227 7.265.823.699.098

33. TiNH HiNH THU NH~P CUA CAN BQ, NHAN VIEN

Nam 2016 Nam 2015

I. TOng sO can bQ, nhan vien binh quan(ngll'ai) 815 715

II. Th,u nh~p cua can bQ,nhan vien(dong)1. Tong quy IU'O'ng 130.664.496.020 108.387.318.7662. Thu nh~p khac 7.012.109.462 6.019.187.045

3. Tong thu nh~p (1+2) 137.676.605.482 114.406.505.811

4. Tien IU'O'ngblnh quan 13.360.378 12.632.555

5. Thu nh~p blnh quan 14.077.363 13.334.092

48

Ngan hang Thuonq mai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chfnh ket thuc cunq nqay

34. LOJ;\IHiNH vA GIA TR! TAl SAN THE CHAp CUA KHAcH HANG

B05-TCTD

Ngay 31 thang 12 Ngay31 thang 12nem 2016 nem 2015

VND VND.::::

Bat dong san 10.504.497.906.764 11.362.034.640.144 '2-1---Dong san 10.145.540.555.609 1.619.737.373.790 T'

ChLi'ng hi c6 gia 1.466.985.421.205 1.357.875.435.623 iHYC

Tai san khac 17.700.941.289.932 23.302.901.242.012 ;A

39.817.965.173.510 37.642.548.691.569 A~91--.i--.,~

35. NGHiA Vl,JNO'TI~M AN vA cAc CAM KET DU'A RA

Trong qua trlnh hoat dong kinh doanh, Ngan hang thuc hien cac cOng cu tai chfnh lien quanden cac khoan rnuc ngoai bang can doi ke toan. Cac cOng cu tai chfnh nay chu yeu bao gOmcac cam ket bao tanh va thu tfn dunq. Cac cOng cu nay cOng t<;30ra nhCrng rui ro tin dunq choNgan hang ngoai cac rui ro tin dunq da duoc ghi nhan trong noi bang,

Rui ro tfn dl,mg cua cac cOng cu tai chfnh nqoai bang dlJ'O'cdinh nghia la kha nang mang denrui ro tfn dl,mg cho Ngan hang khi mot trong cac ben lien quan den cong Cl,ltai chfnh d6 khongthl,J'chi$n cac dieu khoan cua hO'PdOng.

Bao lanh tai chfnh la cac cam ket c6 dieu ki$n ma Ngan hang cap cho khach hang de giaodich v&i mot ben thLi' ba trong cac hO<;3tdong ve bao lanh vay von, bao lanh thanh toan, baolanh thl,J'chi$n hO'PdOng va bao lanh dl,J'thau, Rui ro tfn dl,mg lien quan den vi$c cap bao lanhve cO' ban giong rui ro cho vay khach hang.

Giao dich thlJ' tin dl,mg thlJ'O'ngm<;3itra ngay la 10<;3igiao dich trong d6 Ngan hang cung cap taichfnh cho khach hang cua minh, thOng thlJ'CrngnglJ'Crimua/nha nh$p khau hang hoa va benthl,l hlJ'ang la nglJ'Criban/nha xuat khau. Rui ro tin dl,mg trong thlJ' tfn dl,mg tra ngay thlJ'Crngthap do hang hoa nh$p khau dlJ'O'cdung de the chap cho 10<;3igiao dich nay,

Giao dich thlJ' tin dl,mg tra ch$m se phat sinh rui ro khi hO'PdOng da dlJ'O'cthl,J'chi$n ma khachhang khong thanh toan cho ben thl,l hlJ'ang. Cac thlJ' tin dl,lng tra ch$m khOng dlJ'O'ckhachhang thanh toan dlJ'O'cNgan hang ghi nh$n la khoan cho vay bat buoc va cOng nO'tlJ'O'ngLi'ngthe hi$n nghia Vl,l tai chfnh cua Ngan hang phai thanh toan cho ben thl,l hlJ'ang va thl,J'Chi$nnghia Vl,lcua Ngan hang trong vi$c bao lanh cho khach hang.

Ngan hang thlJ'Crngyeu cau khach hang ky quy de dam bao cho cac cong Cl,ltai chfnh c6 lienquan den tin dl,lng khi can thiet. Gia tri ky quy dao dong tLl' 0% den 100% gia tri cam ket dlJ'O'ccap, tuy thuoc vao mLi'c dO tin c$y cua khach hang do Ngan hang danh gia.

Chi tiet cac khoan cong nO'tiem an va cam ket nhlJ' sau:

Ngay 31 thang 12nam 2016

VND

Cam ket bao lanh vay vonCam ket trong nghi$p Vl,l LlCBao lanh khac- BaD ianh dl,f th[!u- BaD ianh thanh toan- BaD ianh thl,fChi~n hQ'paong- Cam ket MD ianh khac

43.000.000.000240.713.134.527387.041.431.709

3.644.186,000293.542.223.34227.745.727.92962.109.294,438

670.754.566.236

49

Ngay 31 thang 12nam 2015

VND

43.000.000.000272.701.081.408317.849.555,802

9.610.000.000114,114.850.57854.102.922.435140.021.782,789

633.550.637.210

- ----.---------------------------------------------------

Ngan hang ThU'O'ng mal Co phan Bao VietTHUY~T MINH BAo cAo TAl CHINH (tiep theo)tal ngay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cunq nqay

B05-TCTD

36. GIAO D!CH val cAc BEN LIEN QUAN

Giao dichvoi cac ben lien quan la cac giao dich dU'Q'cthuc hien voi cac ben c6 lien quan voiNgan hang. Cac ben duoc coi ia lien quan neu mot ben c6 kha nang kiem scat hoac c6 anhhU'cYngdang ke doi v&i ben kia trong viec ra quyet dinh cac chfnh sach tai chfnh va heat dong.Mot ben duoc coi la ben c6 lien quan voi Ngan hang neu:

(a) True tiep noac qian tiep qua mot hay nhieu ben trung gian, ben nay:

... kiem scat hoac b] kiem scat hoac chiu Sl,J'kiem scat chung bcYiNgan hang (bao gamcac conq ty me, conq ty con);

... c6 von g6p vao Ngan Mng va do do c6 anh hU'cYngdang ke t&i Ngan hang;

II>- c6 quyen dong kiem scat Ngan hang;

(b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mot ben lien doanh, lien ket;

(c) Ben lien quan c6 thanh vien la nhan Sl,J'chfnh trong Ban Quan Iy cLlaNgan hang hoc;flccong ty me cLlaNgan hang;

(d) Ben lien quan la tMnh vien m$t thiet trong gia dlnh cLlabat ky ca nhan nao da neu trongdiem (a) hoc;flc(c);

(e) Ben lien quan la mot dan vi trl,J'Ctiep hoc;flcgian tiep chiu Sl,l'kiem soat, dong kiem soathoc;flcchiu anh hU'cYngdang ke, hoc;flcc6 quyen bieu quyet bcYibat ky ca nhan nao dU'Q'Cde C$pden trong diem (c) hoc;flc(d);

50

Ngan hang Thuonq rnai C6 phan Sao Vi$t S05-TCTD

THUYET MINH sAo cAo TAl CHiNH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq nqay

36. GIAO D!CH val cAc BEN LIEN QUAN (tiep theo)

Chi tiet giao dich Ian voi cac ben lien quan trong narn 2016 nhu sau:

Don vi: VND

Ben lien quan Quan h~ Thu nh~p lai Thu nh~p kMc Chi phi lai Chi phi kMc

Conq ty ce phan sua Vi$t Nam ce dong sang I~p 265.200 2.551

T~p dean SaoVi$t ce dong sang lap 54.019.807 25.045.399.386 75.622.579.578

T6ng Conq ty Sao hiern Sao Vi$t Thanh vien cua Tap dean Sao Viet 327.817.030 932.174.725 16.078.727.581 1.366.554.734

T6ng Conq ty Sao Vi$t Nhan ThQ Thanh vien cua Tap doan Sao Viet 94.222.494 57.895.556.675 35.093.669.961

Cong ty TNHH Ouan IyQuy Sao Vi$t Thanh vien cua Tap dean Sao Viet 22.696.271.823 18.234.601 97.550.181.463 73.299.046.560

Conq ty CP Chung khoan Sao Vi$t Thanh vien cua Tap dean SaoVi$t 3.278.000.000 72.757.974 15.195.050.863 7.833.179.004

Cong ty CP £)~utu Sao Viet Thanh vien cua Tap dean Sao Viet 600.000 35.312.446 3.354.449.481 7.367.812.313

Conq ty TNHH Sao Viet - Au l.ac Thanh vien cua Tap doan Bao Vi$t 99.690.437 100.831

T6ng thu nh~p cLlacac thanh vien HOidong Quan tri. Ban kiem soat va Ban £)ieu hanh trong giai dO<;lntl) 01 thang 01 nam 2016 den ngay 31 thang12 nam 20161a 8.722.805.781 dong, bao gam thue thu nh~p ca nhan va cac khoan bao hiem befitbuoc (2015: 7.137.742.273 dong).

51

Ngan hang Thuonq rnaiCo phan Bao Viet

THUY~T MINH BAa cAo TAl CHiNH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chinh k~t thuc cunq ngay

36. GIAO D!CH Val cAc BEN LIEN QUAN (tiep theo)

Chi ti~t cac khoan phai thu va phai tra voi cac ben lien quan tai thai diem 31 thang 12 narn 2016 nhu sau:

_B~en~lie~'n~q~u~a_n Q_u_a_n_h~~ C_a_c=gl_a_o_d~~_h _

Conq ty Co phan sera Viet Nam Co dong sang Ic;'Ip Tien gui, li3i dl,J'chiTien gui, trai phieu, li3i dl,J'chi,tien d~t coc thue nhaTien gui, li3i dl,J'chi, phi hoahong mol gioiTien gui, trai phieu, li3i dl,J'chi,tien dat coc thue nhaTien gui, lai dl,J'chiTien gui, li3i dl,J'thuTien gui, li3i dl,J'chiTien gui, li3i dl,J'chiTien gui, li3i dl,J'chi, tien vay,li3i dl,J'thu

Tc;'Ipdoan Bao Viet

Tong Conq ty Bao hiem Bao Viet

Tong cong ty Bao Viet Nhan ThoCong ty TNHH Quan Iy Quy Bao VietCong ty CP Ch(J'ng khoan Bao VietCong ty TNHH Bao Viet Au L<;lCCong ty Co phan £>autU' Bao VietCong ty co phan khach S<;lnvadu Ijch Bao Viet

Co dong sang Ic;'Ip

Thanh vien cua Tap doan Bao Viet

Thanh vien cua Tap dean Bao VietThanh vien cua Tap doan Bao VietThanh vien eua Tc;'Ipdoan Bao VietThanh vien cua Tc;'Ipdoan Bao VietThanh vien cua Tc;'Ipdoan Bao VietCong ty lien k~t cua Tc;'IpdoanBao Viet

37. MlrC DQ T~P TRUNG THEO KHU VI,J'CD!A LY

DLP nQ' TifJn gifi va tifJn vay---------------'-

Cam ket tin dl,mg

670.754.566.236Trong nU'ocNU'oc ngoai

15.204.978.409.768 27.993.394.180.145

670.754.566.23615.204.978.409.768 27.993.394.180.145

52

B05-TCTD

Dan vi: VND

Phai trePhai thu ------------283.503

979.696.380 1.374.786.253.856

11.937.333 573.972.516.630

75.718.1032.001.883.909.067- 3.327.586.463.487

58.927.974 350.538.733.8981.362.920.266 7.465.558

77.479.714.198

42.541.898.605

Cong Cl,lphai sinh

Dan vi: VND

Kinh doanh va Qautif chung khoan

- 13.912.915.113.803

- 13.912.915.113.803======

Ngan hang Thvonq mai Co phan Bao Viet

THUY~T MINH BAa cAo TAl CHiNH (tiep theo)t~i nqay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cunq ngay

B05-TCTD

38. CHiNH SACH QUAN LV RUI RO LIEN QUAN DEN cAc CONG CV TAl CHiNH

Dinh hU'&ng cua Ngan hang la tro thanh mot djnh che tai chfnh da nang. Do v~y, viec su dl,mgcac cong cu tal chfnh, bao gam nhan tien gui cua khach hang va dau tu vao cac tai san taichfnh c6 chat 1U'Q'ngcao da tra thanh hoat dong mang tlnh then chot giup Ngan hang datdU'Q'crrurc chenh lech lai suat can thiet. Xet tCPkhfa canh quan Iy rui ro, dieu nay dol hoi Nganhang ket hop mot each can doi giCl'acac cam ket nqoai bang (nhu bao tanh va thu tin dunq)voi cac khoan cho vay (bang dong noi t$ cOng nhu ngo~i t$) doi v6'i cac ca nhan va to chucthuoc cac muc do tin c$y khac nhau. Ben c<;lnhd6, Ngan hang cOng dau tU' mot phan von lU'udong vao cac chung khoan dau tU' hay cho cac ngan hang khac vay. NhCl'ng rui ro lien quanden trao doi ngo~i t$ va thay doi lai suat dU'Q'cquan Iy thong qua ap dl,lng h~n muc tr<;lngthainham h<;lnche Sl,l't$p trung qua muc dong thai tham gia vao cac ho~t dong c6 tac dl,lng canbang Ian nhau de giam thieu rui rooThong qua vi$c n~m giCl'nhieu tai san la cac cong Cl,ltaichfnh c6 chat 1U'Q'ngcao, cO'cau bang can doi ke toan cua Ngan hang c6 du kha nang ph6ngngCParui ro trQng yeu trong qua trinh ho~t dong kinh doanh va dam bao kha nang thanh khoan.Them vao d6, Ngan hang cOng tham gia vao nhieu giao dich ph6ng ngCParui ro lien quan dencac cong Cl,ltai chfnh nhU' cac cam ket hoan doi ngo~i t$ cho ml,lCdfch quan Iy rui ro lai suM

\)"

Trong qua trinh quan Iy rui ro tin dl,lng, Ngan hang da SLrdl,lng c6 hi$u qua cac hU'6'ng danve quy trinh tin dl,lng, trong d6 ghi chi tiet cac chfnh sach va thu tl,lCcho vay cOng nhU' cachU'6'ng dan thl,l'c hi$n de chuan h6a cac ho~t dong tin dl,lng cua Ngan hang. Rui ro thanhkhoan dU'Q'ch~n che thong qua vi$c n~m giCl'mot so 1U'Q'ngl6'n tien m$t va cac khoan tU'O'ngdU'O'ng tien dU'6'i d<;lng tai khoan Nostro, cac khoan tien gui c6 ky h~n t~i Ngan hang NhanU'&c va cac to chuc tin dl,lng kMc va cac giay ta c6 gia. Cac ty 1$an toan c6 tlnh den yeu torui ro cOng dU'Q'csu dl,lng de quan Iy rui ro thanh khoan. Ngan hang thU'ang tien hanh danhgia chenh I$ch lai suat, so sanh v&i cac thi tfU'ang trong nU'6'c va quoc te de c6 nhCl'ngdieuchinh kip thai. Them vao d6, vi$c ap dl,lng cac quy trinh quan Iy rui ro noi bo cOng tra nenhi$u qua han nha vi$c trien khai H$ thong Quan Iy Von T$p trung va H$ thong Thanh toanT$p trung, theo d6 toan bO cac giao dich von va thanh toan cua Ngan hang deu do Hoi sachfnh thl,l'c hi$n. Vi$c d6 cho phep Ngan hang giam sat hi$u qua han cac bien doi ve von vagiam cac sai s6t c6 the xay ra cOng nhU' nhCl'ngthu tl,lCphuc t~p khong can thiet.

Chfnh sach quan tri rui ro dU'Q'CHoi dong Quan tri pM dUY$t, chfnh sach nay phai phu hQ'pv&i chien 1U'Q'ckinh doanh, nang Il,I'cve von, kinh nghi$m quan Iy va tlnh san sang doi m$tv6'i rui rooNgan hang cOng xay dl,mg phU'O'ngthuc do lU'ang rui ro thfch hQ'p, chuan qui trinh,thu tl,lC, khung bao cao quan tri rui roo

Ngan hang ap dl,lng Chfnh sach quan Iy rui ro theo mo hinh t$p trung. 86 la mo hinh quan Iyrui ro c6 Sl,l'tach bi$t mot cach doc I$p giCl'aba chuc nang: Quan Iy rui ro, kinh doanh va tacnghi$p. Sl,I' tach bi$t giCl'aba chuc nang nham ml,lCtieu hang dau la giam thieu rui ro xuongmuc thap nhat, dong thai pMt huy dU'Q'ctOi da ky nang chuyen man cua tCPngvi trf can bongan hang. V6'i mo hinh nay, Ngan hang da trien khai H$ thong Quan Iy Rui ro thong qua motCo' cau to chuc dam bao Sl,l'doc I$p giCl'achuc nang t~o lQ'i nhu$n va chuc nang quan Iy ruiroo Theo d6, Ngan hang da thanh I$p Khoi Quan Iy rui ro doc I~p, tach bi$t khoi chuc nangkinh doanh, c6 nhi$m Vl,l giam sat, danh gia, xay dl,l'ng cac ke ho~ch dl,l' phOng va quan Iytren cac mang rui ro chfnh bao gam: Tfn dl,lng, thanh khoan, thi trU'ang va ho~t dong (tacnghi$p).

Cac chfnh sach ve: Co'che phan cap, uy quyen, tham quyen phe duy$t dU'Q'cquan Iy t$p trungt~i Hoi sa chfnh va dU'Q'Ccac cap c6 tham quyen phe duy$t de dam bao trien khai mot cachthong nhat trong toan h$ thong. H$ thong h~n muc theo cac quy dinh cua NHNN va quy dinhnoi bO cua Ngan hang cOng da dU'Q'cxay dl,l'ng dl,l'a tren cac cong Cl,ldo lU'ang va kiem soat.

53

Ngan hang ThU'O'ng rnai Co phan Bao VietTHUY~T MINH BAo cAo TAl CHINH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cunq nqay

B05-TCTD

38. CHiNH SACH QUAN LY RUI RO LIEN QUAN DEN cAc CONG Cl) TAl CHiNH (tiep theo)

Chfnh sach quan Iy rui ro duoc the hi$n b~ng he thong cac van ban thong qua cac quy che,quy dinh va quy trlnh nghi$p Vl,J.H$ thong van ban duoc xay dl,mg dU'&i Sl,J'dinh hU'&ng chidao cua Hoi dong ouan tr], Ban Dieu hanh voi Sl,J'tham gia cua cac Ph6ng/Ban nqhiep Vl,J,trong d6 nhat thiet phai c6 Sl,J'tham gia phan bien, danh gia cua Ban Phap che va Khoi QLRR;dong thoi c6 Sl,J'he tro tlch Cl,J'Ccua Trung tam Cong ngh$ thOng tin de xay dl,J'ngcac chucnang kiem scat tl,J'dong tren cac chuonq trinh ung dunq.

Cac chfnh sach QLRR trong conq tac kiem tra, giam sat cOng dU'O'cquan tam sat sao. cacdon vi thl,J'Chi$n chuc nan~ kiem tra, giam sat (Ph6ng Kiem toan noi bO, Ph6ng Giam sat vaQuan Iy rui ro, cac doan kiem tra thanh I$p theo chi d<;locua Tong Giam doc ho$c Giam doccac Khoi) thU'cyngxuyen c6 ke hO<;lchkiem tra dinh ky ho$C bat thU'cyngde n~m b~t tinh hinhthl,J'Cte cOng nhU' phat hi$n sam cac dau hi$u rui ro trong qua trinh hO<;ltdong t<;licac dO'n vinh~m xay dl,J'ngcac ke hO<;lchdl,J'ph6ng cho cac rui ro d6.

NSVICH~

........I(

39. RUI RO TiN Dl)NG

Rui ro tin dl,Jng trong hO<;ltdong ngan hang la kha nang xay ra ton that trong hO<;ltdong nganhang cua to chuc tin dl,Jngdo khach hang ho$c doi tac khOng thl,J'chi$n ho$c khong c6 khanang thl,J'chi$n nghia Vl,Jcua minh theo cam ket.

Quan Iy rui ro tin dl,Jng la qua trinh xay dl,J'ngva thl,J'Cthi cac chien IU'O'c,cac chfnh sach quanIy va kinh doanh tfn dl,Jngnh~m d<;ltdU'O'cml,JCtieu an toan, phat trien ben vCmg, tang cU'cyngcac bi$n phap ph6ng ngCl'a, h<;lnche va giam thieu nO'xau, nO'qua h<;lntrong kinh doanh tindl,Jng, tCl'd6 tang doanh thu, giam chi phf va nang cao chat IU'O'ngva hi$u qua hO<;ltdong kinhdoanh trong ng~n h<;lnva dai h<;lncua Ngan hang.

Ngan hang da trien khai mo hinh to chuc, hO<;ltdong kinh doanh theo dinh hU'&ng tach bi$tgiCra chuc nang kinh doanh, chuc nang he trO' va chuc nang quan Iy rui ro, the hi$n a vi$chinh thanh cac Khoi Ngan hang doanh nghi$p, Khoi Ngfm hang ban 1E3 (front office), Khoi Tacnghi$p (back office) va Khoi Quan Iy rui ro (middle office).

V&i d$c thu mo hinh quan Iy rui ro la t$p trung, chfnh sach quan Iy rui ro tin dl,Jngt$p trung t<;liHOi sa chfnh nh~m t<;lOSl,J'nhat quan giCra dinh hU'&ng phat trien kinh doanh/khach hang v&idinh hU'&ng/chfnh sach ve quan Iy rui roo

Cac chfnh sach ve quan Iy rui ro tin dl,Jng bao gom: Chfnh sach da d<;lngh6a tin dl,Jng (cacgi&i h<;lntin dl,Jng theo nganh hang, khu Vl,J'C,10<;litien, ky h<;ln,san pham tin dl,Jng, ty 1$antoan ... ); Tham quyen phe duy$t; Quy trinh, thu tl,JCcap tin dl,Jng; H$ thong xep h<;lngtin dl,Jng;Chfnh sach ve tai san bao dam; Phan 10<;liva kiem soat nO'xau; Kiem tra va giam sat khoanvay.

Ngan hang da ban hanh cac quy dinh ve tham dinh va phe duy$t tin dl,Jng bao gom day ducac van ban, quy dinh, quy trinh, hU'&ng dan ve hO<;ltdong tin dl,Jng tCl'khau phat trien/thamdinh khach hang, phan tich phU'O'ngan kinh doanh den phe duy$t va quan Iy khoan tin dl,Jngsau phe duy$t. D$c bi$t, Ngan hang da ap dl,Jng thf diem h$ thong xep h<;lngtin dl,Jngnoi bOdoi v&i Khach hang Doanh nghi$p, Khach hang Ca nhan va Ho Kinh doanh, Khach hang lacac To chuc tin dl,Jng (FI). Vi$c ap dl,Jng h$ thong xep h<;lngtin dl,Jng noi bO la mot cO' sa deNgan hang danh gia muc do tin nhi$m cua khach hang, dong thCYila mot cong Cl,Jgiup Nganhang phan 10<;likhach hang de c6 chfnh sach phu hO'Pv&i tCl'ng nh6m khach hang. TCI'd6,Ngan hang kiem soat va quan Iy rui ro tin dl,Jngb~ng cach thiet I$p h<;lnmuc tin dl,JngtU'O'ngung v&i muc dO rui ro ma Ngan hang c6 the chap nh$n dU'O'cdoi v&i mei khach hang va doiv&i mei linh Vl,J'Cdia Iy, nganh nghe. Muc do rui ro nay c6 the dU'O'csLPadoi, c$p nh$t thU'cyngxuyen.

54

Ngan hang Thuonq mal Co phan Baa Vi$t

THUY~T MINH sAo cAo TAl CHiNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chfnh ket thuc cunq nqay

S05-TCTD

39. RUI RO TiN DI,JNG (tiep theo)

Viec tharn djnh tai san dam bao cOng dang dan hoan thien theo co che tap trung, theo d6 Hoisa chfnh dU'a ra phU'O'ngphap va co sa dinh qia th6ng nhat trong toan he th6ng va thuc hienco che qiarn sat, quan Iy d6i v&i cong tac dinh gia tai san dam bao cua cac don vi kinh doanh.

Cong tac qiarn sat tin dunq cOng dU'O'ctrien khai hang ngay voi cong Cl,ltheo doi va qiarn satnharn cung cap mot each kip thai, chfnh xac ve tinh hinh heat dong tin dl,lng va danh gia rmrcdo tap trung rui ro tin dunq cOng nhu dua ra cac canh bao sam d6i v&i bat Clf phat sinh batthU'ang trong hO<;ltdong tin dl,lng.

Cae gi{Yih{1nva eong e~ quan Iy rtii ro tin d~ng:,.,_ TY 1$Cho vay trung dai h<;lntren Tong dU' nO' tin dl,lng;

~ Tong DU' nO'cho vay tu Tong nguon v6n huy dong;

II> Gi&i h<;lntin dl,lng cho mot nganh, san pham, 10<;litieln te ho~c theo khu Vl,l'C;

II> Gi&i h<;lntin dl,lng d6i mot Khach hang va mot nh6m Khach hang;

... Cac ty 1$NO'qua h<;ln,NO'xau tren Tong dU' nO', tren DU' nO'theo nganh hang, san pham,nh6m khach hang".;

~ Tuan thu cac gi&i h<;lntin dl,lng theo quy dinh cua Phap lu$t va cua chfnh Ngan hang d6ivoi cac nhu cau v6n khong dU'O'ccap tin dl,lng; nhO'ng trU'ang hOOpkhong dU'O'ccap tindl,lng va nhO'ng tmang hooph<;lnche cap tin dl,lng;

... Tham quyem phe duy$t tin dl,lng cua tung ca nhan va t$p the (Hoi dong tin dl,lng, Oy bantin dl,lng va £)~IUtU');

... Cac tieu chf d6i v&i yeu cau tham dinh cap tin dl,lng cua Ngan hang;

~ Cac cong Cl,ldo lU'ang, mo hinh danh gia rui ro va mlfc do ton that c6 the xay ra ma NgElnhang c6 the chap nh$n dU'O'c... ;

~ Cac gioi h<;lnva yeu cau khac ve quan Iy rui ro tin dl,lng do Ngan hang Nha nU'oc (NHNN)quy dinh ho~c theo yeu cau cua HOi dong Quan trio

,ecNG-N~&TINH,N

.~

55

Ngan hang Thuonq rnai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHfNH (tiep theo)tai nqay 31 thanq 12 nam 2016 va cho narn tal chfnh ket thuc cunq nqay

B05-TCTD

39. RUI RO TiN DVNG (tiep theo)

MLPCns! ro tin dl,mg toi da cture tinh den tai san the chap ho~c cae bi~n phap giam thitwnsi to tin dl,mg

3.635.400.000

3.219.721.584.8743.216.086.184.874

3.635.400.0002.091.466.800.000

15.204.978.409.768194.037.811.111

11.821.448.313.803

.:::::::'-0(-.....;TYIorAI\'~NI)1_./

\~

Mlic rui ro tfn dl,mgtoi da doi voi moi nhorn tai san b~ng v&i qia tr] ghi so gop cua nhorn taisan do tren bang can doi ke toan duoc trinh bay nhu sau:

£>8qua hen vaChU'8qua hen crure bi giam gia £>8 giam gia T6ng cong

_____ V_ND_ VND _:V_:_:N:=_D ___:V.:_:N.=_D

Tiemglri tal va cho vay cacTCTD khac- Tifin gifi t9i TCTD kMc- Cho vay cac TCTD kMcChLl'ngkhoan kinh doanhCho vay khach hangMua noChling khoan dau tLY- ChCmgkhoen cr~uur san

sang cr6 ban- ChCmgkhoan cr~utlf giCf

crfJnngay craoh?nrai san C6 kMc

3.216.086.184.874 3.635.400.0003.216.086.184.874

2.091.466.800.00013.931.259.179.191 226.042.781.988 1.047.676.448.589

194.037.811.11110.520.630.264.800 - 1.300.818.049.003

8.608.227.792. 702 8.608.227.792.702

1.912.402.472.0981.000.514.287.713 _

- 1.300.818.049.003 3.213.220.521.1011.000.514.287.713

TOng cQng 30.759.956.716.578 229.678.181.988 2.542.532.308.703 33.532.167.207.269

Cac tai San tai chfnh chU'aqua hc;lnhay chU'a bj giam gia trj cua Ngan hang bao gom cackhoan NO'nhom 1 theo quy djnh ThOngtU'so 02/2013ITT -NHNN va ThOngtU'so 09/20141TT­NHNN; cac chling khoan, cac khoan pMi thu va cac tai san tai chfnh khac khOngqua h<;lnvakhOngphai trfch I$p dl,l' phong theo ThOng tU'so 228/20091TT-BTC va thOngtU'slia doi bosung so 89/2013/TT-BTC.

Ngan hang danh gia r~ng Ngan hang hoan toan co kha nang thu hoi day du va dung h<;lncactai san tai chfnh nay trong tU'O'nglai.

Ngan hang hi$n dang nc)mgiCPcac tai san dam bao la bat dong san, dong san, cac giay ta cogia va cac IO<;litai san dam bao khac cho cac tai san tai chfnh nay. Ngan hang chU'axac djnhdU'O'cday du gia trj hO'PIy cua cac tai san dam bao nay do chU'aco cac hU'&ngdan Cl,JthecOngnhU'chU'aco cac thOngtin thj trLl'angcan thiet.

40. RUI RO TH! TRU'O'NG

40.1 Rui fO fa; suat

Rui ro l:3isuat la rui ro xay ra do Sl,l'thay doi cua lai suat lam anh hU'ang t&i 100inhu$n va giatrj tai san cua Ngan hang.

Rui ro lai suat cua Ngan hang chu yeu xuat phat tli cac hO<;ltdong dau tU', hO<;ltdong huydong von va sli dl,Jngvon.

Thai h<;lndjnh l<;Iil:3isuat thl,l'cte la thai h<;lncon l<;Iitfnh tli thai diem I$p bao cao tai chfnh chot&i ky djnh I<;Iil:3isuat gan nhat cua cac khoan ml,JCtai san va nguon von.

Ngan hang thOngqua bo may va cOngCl,Jquan Iy de nh$n di$n, do lU'angva kiem soat, giamsat, bao cao rui ro l:3isuat; tli do tac dong t&i quy mO,cO'cau tai san trong va ngoai bang candoi cOngnhU'co chfnh sach diEWhanh lai suat linh hO<;ltde bao dam ngan nglia, h<;lnche mlicdo rui ro ma Ngan hang phai doi m~t khOnggay nen nhCPngbat 100iqua I&n doi v&i tinh hinhtai chfnh cua Ngan hang.

56

Ngan hang Thuonc rnai C6 phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 tMng 12 narn 2016 va cho narn tai chlnh ket thuc cung ngay

B05-TCTD

40. RUI RO TH! TRU'O'NG (tiep theo)

40.1 Rui ro /ai suat (tiep theo)

Nqan hang c6 cac chlnh sach ve huy dong/su dl,mg von nharn giam thieu rui ro lai suat nhudam bao co cau hop Iy ve ky han va giCPatal san c6 va tai san no: co che dieu hanh lai suatlinh hoat; ban hanh chlnh sach lai suat nhat quan tCPHOi sa chlnh t6'i tat ca cac chi nhanhtrong he thong, thuc hien quan Iy von va quan Iy rui ro lai suat tap trung tai Hoi sa chlnh thongqua cong Cl,ldieu chuyen von noi bO (FTP).

Ngan hang thvc hien xay dl,mg cac kich ban, tinh huang gia dinh ve tinh hinh bien dong laisuat tren thi trU'cmg (bao gam ca trong dieu ki$n bat thU'6'ng, xay ra khung hoang); cOng nhU'cac kich ban, tinh huang ve tinh hinh bien dong gia tri danh ml,lC tai san c6 - tai san nO' dexac dinh muc do ton that IO'inhu~n/gia tri tai san cua Ngan hang theo cac kich ban, tinh huangd6.

.~

/~

'\NG

Chinh sach qulm fy, d;tw himh fa; suat cua Ngan hang

£)6i v6'i h09t c1¢nghuy c1¢ng/cho vay tren thi twang lien ngan hang (ngtm h9n): chu yeu la cacgiao dich v6'i ky h<;inngan dU'6'i 3 thang. Lai suat huy dong/cho vay dU'O'cxac dinh tuy thuocVaGtinh hinh lai suat tren thi trU'6'ng. Ngan hang thl,J'chi$n giao dich tren cO'sa dieu hanh cO'cau hO'p Iy ve ky h<;ingiCPahO<;itdong huy dong va cho vay.

£)6i v&i h09t c1¢ngc1autU'/kinh doanh gitJy to c6 gia: Ngan hang thl,J'chi$n d~u tU'/kinh doanhgiay t6' c6 gia tren cO' sa muc lai suat tOi thieu va h<;inmuc da dU'O'cUy ban Quan Iy tai sanNO'- C6 (Uy ban ALCO) phe duy$t tCPngth6'i ky can cu VaGmuc von chu sa hCPu,lai suat thitrU'6'ng, muc IO'ituc ky vong, ... ; cac khoan d~u tU' v6'i ky h<;inchu yeu tCP1 nam den 5 nam;trong d6 lai suat cac khoan d~u tU' vao trai phieu doanh nghi$p deu dU'O'ctha noi, dieu chTnhdinh ky hang nam.

£)6i v&i h09t c1¢nghuy c1¢ngv6n tCfta ch(fc kinh t6 va ca nMn: Cac khoan huy dong v6'i ky h<;inngiim chu yeu dU'6'i 1 nam, lai suat huy dong dU'O'cban hanh thong nhat trong h$ thong can cutinh hinh lai suat tren thi trU'6'ng, chfnh sach cua Ngan hang va d~c bi$t la thl,J'chi$n tuan thu theoquy dinh cua Ngan hang Nha nU'6'ctCPngth6'i kyo

£)6i v&i h09t c1¢ngcho vay ta chuc kinh t6 va ca nhan: Ngan hang thl,J'chi$n cho vay v6'i kyh<;intCPngan h<;inden trung, dai h<;in.Trong d6, cac khoan cho vay trung dai h<;indeu dU'O'ctha noi lai suat, c6 lich dieu chTnh li3i suat hO'p Iy dinh ky 3 tMng/6 thang. Muc li3i suat chovay dU'O'cxac dinh tren nguyen tac dam bao bu dap chi phi von, cac chi phi quan Iy, yeu torui ro, gia tri tai san bao dam, lai suat thi trU'6'ng, dam bao kha nang c<;inhtr<;inhva hi$u quakinh doanh cua Ngan hang. Hoi sa chlnh quy dinh muc li3i suat cho vay tOi thieu trong tCPngth6'i ky doi v6'i tCPngdoi tU'O'ngkhach hang va tCPngsan pham.

Cong C!J do fll'iYng, qulm fy rui ro fa; suat

Ngan hang do 1U'6'ng,quan Iy rui ro li3i suat thong qua do 1U'6'ngmuc dO mat can doi cau tructai san (khe ha nh<;iycam v6'i lai suat). Khe ha lai suat la Sl,J'chenh I$ch giCPatai san c6 nh<;iycam v6'i li3i suat va tai san nO' nh<;iycam v6'i li3i suat theo ky dinh gia l<;iilai suat (repricinggaps) va dU'O'cxem xet tren hai g6c do la th6'i h<;inva muc do.

Mat can doi cau truc tai san phat sinh khi Ngan hang thl,J'c hi$n cac hO<;itdong d~u tU'/kinhdoanh nhU': hO<;itdong cap Un dl,lng, huy dong tien gui, kinh doanh ngo<;iihoi, tien t$ va cachO<;itdong khac. Quy mo va ph<;imvi hO<;itdong cang l6'n, kha nang va muc do mat can doicang nhieu.

Th6'i h<;indinh gia l<;iili3i suat thl,J'cte la th6'i h<;incon l<;iiUnh tCPth6'i diem I~p bao cao tai chfnhcho t6'i ky dinh l<;iili3i suat g~n nhat cua cac khoan ml,lCtai san va nguan von.

57

Ngan hang Thuonq mal C6 phan Bao VietTHUY~T MINH BAo cAo TAl CHINH (tiep theo)tai nqay 31 thanq 12 narn 2016 va cho narn tal chfnh ket thuc cunq ngay

B05-TCTD

40. RUI RO TH! TRU'O'NG (tiep theo)

40.1 RiJ;ro /a; suat (tiep theo)

C6ngell cIo/wng, qulm /y rut ro /a; suat (tiep theo)

Cac gia dinh va dieu kien sau dU'O'cap dl,mg trong viec phan tlch khe ha nhay cam voi laisuat theo thai han tai dinh gia cua cac tai san co va tal san no cua Ngan hang:

II>- Tien mat, vang bac da quy: gop von dtlu tu dai han va cac tai san co khac, tai san nokhac (bao g6m tai san co dinh, bat dong san dtlu tu va tai san co khac) dU'O'cxep loaivao khoan rnuc kh6ng chiu lai suat:

.... Tien gLri t<;liNgan hang Nha nU'cYcViet Nam bao g6m tien gLri thanh toan va tien gLri dl,J'trCPb~t buoc theo quy dinh dU'O'cxep IO<;livao khoan ml,.lCkh6ng chiu lai suat;

.... Thai h<;lndinh l<;Iilai suat thl,J'c te cua chll'ng khoan dtlu tU' va chll'ng khoan kinh doanhdU'O'ctfnh la khoang thai gian tu thai diem I$p bao cao tai chfnh den thai diem dieu chTnhl<;Iilai suat gtln nhat can Cll' theo dieu kien phat hanh doi vcYitung chll'ng khoan dau tU'/kinhdoanh;

.... Thai h<;lndinh l<;Iilai suat thl,J'c te cua cac khoan huy dong va tien gLri t<;li/cho vay cacTCTD; cac khoan nO' chfnh phu va Ngan hang Nha nU'cYc;cac khoan huy dong va chovay to chll'c kinh te va ca nhan dU'O'cxac dinh nhU' sau:

Cac khoan ml,.lCco lai suat co dinh trong suot thai gian cua hO'Pd6ng: Thai h<;lndinhl<;Iilai suat la khoang cach tu thai diem I$p bao cao tai chinh den ngay dao h<;lndU'O'cquy dinh trong hO'Pd6ng;

6 Cac khoan ml,.lCco lai suat tha noi: Thai h<;lndinh l<;Iilai suat la khoang cach tu thaidiem I$p bao cao tai chinh den ngay dieu chTnh lai suat gtln nhat dU'O'cquy dinh theohO'Pd6ng;

~ Thai h<;lndinh l<;Iilai suat thl,J'Cte cua khoan ml,.lCphat hanh giay to' co gia dU'O'cxac dinhla khoang thai gian tu thai diem I$p bao cao tai chfnh den thai diem dieu chTnh l<;Iilai suatgan nhat doi vcYitung IO<;ligiay to' co gia trong tmang hO'Ptha noi lai suat va den thaidiem dao h<;lncua tung IO<;ligiay to' co gia doi vcYitrU'ang hO'Pco dinh lai suat;

.... Lai suat thl,J'cte cho cac khoan tien gLri t<;liNgan hang Nha nU'cYcViet Nam; tien, vang gLrit<;liva cho vay cac TCTD khac; cho vay khach Mng; chll'ng khoan dtlu tU'; tien gLri khachhang va phat hanh giay to' co gia theo IO<;litien te dU'O'ctrinh bay Ian IU'O'tt<;liThuyet minhso 6, Thuyet minh so 7, Thuyet minh so 9, Thuyet minh so 12, Thuyet minh so 17 vaThuyet minh so 18.

58

Ngan hang Thuonq rnaiCo pi1an Bao Viet S05-TCTD

THUYET MINH sAo cAo TAl CHiNH (tiep thea)tai ngay 31 thanq 12 narn 2016 va cha narn tai chinh k~t thuc cunq ngay

40. RUI RO TH! TRU'O'NG(tiep thea)

40.1 Rui '0 fai suat (tiep thea)

Cong c~ do foong, quan fy ,ui '0 fai suat (ti~p thea)Dan vi: VND

Qua han KhOng chiu tai D_~_n_1_th_a_n-,,-g T,_if_1_-_3_:t_hac_n-"..g T,_:_if_3_-_6_t_:_ha",n=g__ T__:Lfc.._·.:...6 _- _12_tc_h_an=g T.:::.if_:1_-_:5_n_:_~_m T_:re_n_:5_:_n_:_~.:.c_m T6_c_n=g

Llji suM auoc (/inh gia fai trong khotmg tMi gian

TaisanTi~n m~t vang bac, l1aquy 139.301.813.553 139.301.813.553Ti~n glfi tai NHNN 1.012.000.399.800 1.012.000.399.800Ti~n glfi t<;liva cho vaycac TCTD khac (0) 3.635.400.000 499.609.184.874 216.477.000.000 2.500.000.000.000 3.219.721.584.874Ch(fng khoan kinh doanh(0) 406.420.000.000 400.000.000.000 1.285.046.800.000 2.091.466.800.000Cho vay khacn hang (0) 1.273.719.230.577 1.428.754.690.096 1.387.971.120.815 2.213.326.170.842 1.621.112.361.369 2.333.316.132.213 4.946.778.703.856 15.204.978.409.768Mua no (0) 75.667.811.111 118.370.000.000 194.037.811.111Ch(fng knoan l1autll' (0) 301.042.974.958 567.657.123.568 6.220.712.736.423 4.472.807.505.949 259.227.972.905 11.821.448.313.803TSCf) va bat 110ngsanl1autll' 37.263.318.305 37.263.318.305

rai san C6 khac (0) 1.000.634.857.648 1.000.634.857.648

TOng tai san 1.277.354.630.577 2.688.809.574.180 2.021.942.476.165 3.887.971.120.815 3.187.403.294.410 8.360.195.097.792 6.806.123.638.162 6.491.053.476.761 34.720.853.308.862

NQ'phai traTi~n glfi ella va vay tllNHNN 366.475.912.799 366.475.912.799Ti~n glfi ella va vay tllcac TCTD khac 13.282.278.737 3.330.799.500.000 4.040.453.550.007 8.887.757.014 7.393.423.085.758Ti~n glfi ella khach hang 7.167.719.823.774 4.693.780.392.183 4.998.435.001.076 3.143.012.879.380 596.987.997.974 35.000.000 20.599.971.094.387Phat nann giay to e6 gia 2.050.000.000.000 2.050.000.000.000

Cae khoan nO'khae(O) 495.563.642.985 495.563.642.985

TOng nQ'phai tra 508.845.921.722 10.864.995.236.573 8.734.233.942.190 4.998.435.001.076 3.151.900.636.394 596.987.997.974 2.050.035.000.000 30.905.433.735.929

M(rc chenh I~ch thoi1.277.354.630.577 2.179.963.652.458 (8.843.052.760.408) (4.846.262.821.375) (1.811.031.706.666) 5.208.294.461.398 6.209.135.640.188 4.441.018.476.761 3.815.419.572.933

h~n "inh I~i Uii suit

(*): kh6ng baa gam dl! ph6ng rvi ro

59

Ngan hang Thvonq maiCo phan Sao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiEflpthea)tal nqay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cung nqay

B05-TCTD

40. RUI RO TH! TRU'O'NG (tiep thea)

40.1 Rui ro lai suat (tiep thea)

Cong c~ (fo lU'&ng,qulin Ii fui ro lai suat (tiep thea)

£)0 nh~y aOi voi lai suet

Ngan hang chua thuc hien phan tlch do nhay doi voi lai suat cho narn tai chinh ket thuc nqay31 thanp 12 narn 2016 do chua du cac dieu ki$n ve he thong co so dCPli$u va thong tin dauvao. CHI

40.2 Rui ro tilm t~

Rui ro tien t$ 113rui ro xay ra do Sl,J'thay doi cua ty gia lam anh hLf6>ngt&i 100inhuan va gia tr]tai san cua Ngan hang.

Rui ro tien te cua Ngan hang chu yeu xuat phat tli cac hO<;ltdong kinh doanh ngo<;lit$, hO<;ltdong huy dong von va SLrdl,mg von.

Ngan hang thOng qua bo may va cong Cl,Jquan Iy de nh~n di$n, do ILf6'ng va kiem soat, giamsat, baa cao rui ro tien t$, tli d6 tac dong t&i quy mo, cO'cau tai san trong va ngoai bang candoi cOng nhLf c6 chinh sach dieu hanh linh hO<;ltde bao dam ngan nglia, h<;lnche muc do ruiro ma Ngan hang phai doi mc;ltkhong gay nen nhCPngbat 100iqua I&n doi v&i tlnh hlnh tai chinhcua Ngan hang.

Ngan hang thl,J'chi$n xay dl,J'ngcac kich ban, tlnh huong gia dinh ve tlnh hlnh bien dong tygia tren thi trLf6'ng (baa gam ca trong dieu ki$n bat thLf6'ng, xay ra khung hoang); cOng nhLfcac kich ban, tlnh huong ve tlnh hlnh bien dong gia tri danh ml,JCtai san c6 - tai san nO'dexac dinh muc do ton that 100inhu~n/gia tri tai san cua Ngan hang thea cac kich ban, tlnh huongd6.

Ngan hang dLfO'Cthanh I~p va hO<;ltdong t<;liViet Nam v&i dong tien baa cao 113VND. Trenthl,J'cte, tai san cua Ngan hang c6 goc VND chiem 97,54% tong cO'cau tai san, tai san c6 gocUSD chiem 2,40% tong cO'cau tai san va tai san c6 goc cac ngo<;lit$ khac chi chiem 0,60%tong cO'cau tai san. Do d6, rui ro tien t$ cua Ngan hang chu yeu t~p trung 6>nhCPngtai san c6goc USD.

;..~J(

IrJ,,

Trong nam 2016, ty gia USDNND dien bien tLfO'ngdoi on dinh. TY gia giao dich tren thi tm6'nglien ngan hang trong nam qua thLf6'ng xuyen dLfO'Cduy trl thap hO'nmuc tran niem yet. Benc<;lnhd6, tam Iy thi trLf6'ng kha on dinh.

Be kiem soat rui ro do bien dong ty gia, Ngan hang da thiet I~p mot so 10<;lih<;lnmuc de quanIy nhLf h~n muc tr~ng thai ngo~i t$ va h~n muc 10 toi da doi v&i ho~t dong kinh doanh ngo~it$. Cac h~n muc nay do Uy ban ALCO phe duy$t tling th6'i ky phu hO'Pv&i dien bien ty giatren thi tm6'ng va khau vi rui ro cua Ngan hang.

60

Ngan hang ThU'U'ng rnai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CH!NH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chinh ket thuc cunq ngay

40. RUI RO TH! TRU'O'NG (tiep theo)

40.2 Rui (0 tilm t~ (tiep theo)

B05-TCTD

Phan loai tai san va conq no theo loai tien t$ da du'o'c quy doi sang VND vao nqay 31 thanq 12 narn 2016:

531.816.000.000 531.816.000.00014.721.643.491 335.127.566.025 349.849.209.516

69.393.793 169.251.812 35.870.067 274.515.672

14.791.037.284 867.112.817.837 35.870.067 881.939.725.188

(7.795.876.265) (1.325.016.357) 356.730.502 (8.764.162.120)

EUR aU'Q'cquya6i

TaisanTien mat vanq bac, da quyTien gui tai NHNNTien gui tai va cho vay cac TCTD khac (*)Cho vay khach hang (*)Tai san C6 khac (*)

Tang tal san

NQ'phal tra va vim chu 5<7 hfruTien gui ella va vay tu NHNN va cac TCTD khacTien gui ella khach hangCac khoan no khac

Tang nQ'phai tra va vbn chu 5<7 hfru

Tr~ng thai ti6n t~

(*): khOngbaa g6m dl! ph6ng rui ro

3.443.300.610

3.210.985.620

340.874.789

6.995.161.019

61

Dan vi: VNDUSD duoc

quya6iCaC ngoC)i t~ khac

diroc quy a6i r6ng

34.102.080.55224.221.691.558

154.639.533.496650.150.276.443

2.674.219.431

37.545.381.16224.221.691.558

158.243.119.685650.150.276.443

3.015.094.220

392.600.569

865.787.801.480 392.600.569 873.175.563.068

Ngan hang Thvonq maiCo phan Bao Vi~t

THUY~T MINH BAo cAo TAl CHINH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tal chinh ket thuc cunq ngay

B05-TCTD

40. RUI RO TH! TRU'O'NG (tiep theo)

40.3 Rui ro thanh kholm

Rui ro thanh khoan la rui ro khi Nqan hang khong du kha nang d~ thuc hien dung nhCPngcamket tai chinh hang ngay hoac d~ dap ling nhu cau rut tiE§ntruoc han cua khach hang, danden t6n that cho Ngan hang do tang chi phi kinh doanh, mat uy tin hoac mat kha nang thanhtoanoOuan Iy rui ro thanh khoan la viec Ngan hang xay dl,fngva ap dunq cac bien phap, each thucph6ng nglia va ling ph6 vai cac truonq hop rui ro thanh khoan; duy trl mot rnuc thanh khoanhop Iy, d~ bao dam co th~ thuc hien dU'Q'cday du cac cam ket tai chinh cua Ngan hang trongdieu kien kinh doanh blnh thU'ang.

De dam bao kha nang thanh khoan, Ngan hang chu tru'O'ngda d,;mgnguan von huy dong,kiem soat ty Ie huy dong tli nh6m kMch Mng c6 tiE§ngLYiIan tren t6ng so dU'huy dong; duytrl mot IU'Q'ngtai san C6 c6 kha nang thanh khoan cao de c6 the dap ling mQinghia Vl,lthanhtoan t~i bat cli thai diem nao. Ngoai von kha dl,lngbao gam toan bOtien m~t, tien gLYithanhtoan, Ngan hang c6n duy trl mot phan nhat djnh tai san C6 la cac giay ta c6 gia c6 tinh thanhkhoan cao lam nguan dl,f ph6ng thanh khoan nhU'trai phieu chinh phu, trai phieu do cac t6chlic tin dl,lng Ian phat Mnh.

OU...MNHI/',~

Ngan hang thl,fc hien do lU'ang,ki~m soat rui ro thanh khoan thong qua do lU'ang, kiem soattr~ng thai mat can doi ve ky h~n cua d6ng tien ra va d6ng tien vao (chenh lech thanh khoan);do lU'ang, kiem soat cac ty Ie thanh khoan bao gam cac ty Ie theo quy djnh noi bo va cac tyIe ve kha nang chi tra, cac ty Ie bao dam an toan trong ho~t dong cua t6 chlic Undl,lngtheoquy djnh cua Ngan hang Nha nU'ac.Vi$c do lU'ang, kiem soat, giam sat va bao cao rui rothanh khoan dU'Q'cthl,fc hien hang ngay.

Tr~ng thai mat can doi thanh khoan dU'Q'cxac djnh dl,fa tren thai gian dao h~n cua cac tai sanC6 va tai san NO'tinh tli ngay I$p bao cao tai chinh den ngay thanh toan theo quy djnh tronghoopdong ho~c trong dieu khoan phat hanh.

Cac gia djnh va dieu kien sau dU'Q'cap dl,lng trong phan tich thai gian dao h~n cua cac taisan va cong nO'cua Ngan hang:

III- Tien m~t, vang b~c da quy; tien gLYit~i Ngan hang Nha nU'acViet Nam bao gam tien gLYidl,f trCPbM buoc; huy dong khong ky h~n tli khach hang; tien gLYithanh toan t~i cac TCTDkhac dU'Q'cxep lo~i dao h~n trong v6ng 1 thang;

III- Thai gian dao h~n cua chling khoan dau tU'dU'Q'ctinh dl,fa tren ngay dao h~n cua tlinglo~i chling khoan;

III- Thai gian dao h~n cua chling khoan kinh doanh dU'Q'cxep lo~i dao h~n trong v6ng 1thang;

III- Thai gian dao h~n cua cac khoan tien gLYiva cho vay c6 ky h~n cac TCTD; cac khoanhuy dong c6 ky h~n, cho vay t6 chlic kinh te va ca nhan; cac khoan vay Ngan hang NMnU'acViet Nam; phat hanh giay ta c6 gia dU'Q'cxac djnh dl,fa vao ngay den h~n theo hoopdong ho~c trong dieu khoan phat hanh. Tren thl,fc te, doi vai cac khoan cho vay, thai gianden h~n thl,fCte c6 the thay d6i do khach hang tra nO'trU'ac h~n ho~c gia h~n khoan vay.DOivai cac khoan huy dong, thai gian den h~n thl,fCte c6 the thay d6i do khach hang ruttien trU'ac h~n ho~c quay v6ng tien gLYi;

III- Thai gian den h~n cua cac khoan dau tU'g6p von mua c6 phan; khoan ml,lCtai san codjnh dU'Q'cxem la khoan dau tU'dai h~n dU'Q'cxep lo~i vao thai gian dao h~n tren 5 nam;

III- Thai gian den h~n cua Tai san C6 khac va Tai san NO'khac dU'ave ky dao h~n tU'O'ngling vai thai gian dao h~n thl,fc te cua cac khoan phai thu va cac khoan phai tra.

(,ID.'j~

62

Ngan hang Thuonq mal Co phan Bao Vi~t S05-TCTD

THUY~T MINH sAo cAo TAl CHiNH (tiep thea)tai ngay 31 thanq 12 nam 2016 va cha narn tai chfnh ket thuc cunq ngay

40. RUI RO TH! TRU'O'NG(tiep thea)

40.3 Rtii ro thanh khoan (tiep thea)f)an vi: VND

Qua hen Trong tisn

Tren 3 thang EJen 3 thang EJ_tm_1 t_h,--an..:!_g TU':_'_1_-3_t_ha_n-,,-g__ T_U'_3_-_1_2_th_a_n.::._g T_U'_1_-_5_n_a_m T_re_n_5_n_a_m T6_n.::._g

laisanTi~n mat vang bac, da qui 139.301.813_553 139.301_813_553

Ti~n glri tai NHNN 1_012_000_399_800 1_012_000_399800

Ti~n glri tal va eho vay cac TCTD khac (0) 3_635.400.000 716_086_184_874 2_500.000.000_000 3.219_721_584.874Chung khoan kinh doanh (0) 2091.466_800_000 2091.466.800_000Cho vay khaeh hang (0) 282.191_344_062 991_527_886_515 1.428.754_690.096 1_387.971_120_815 3_834.438_532_211 2_333.316.132_213 4.946.778.703856 15.204_978.409.768Hoat ~ong mua no (0) 75_667_811_111 118.370_000_000 194.037.811_111Chung khoan ~au tll' (0) 1.174.913.412.549 9_687_306_928_349 959.227_972_905 11_821.448.313_803

Tai san e6 ~inh va bat ~ong san ~au tu 37_263_318.305 37_263.318_305

Tai san C6 khac (0) 983_174_970_558 17.459 887 090 1_000_634_857_648

TOng tai san 285.826.744,062 991,527.886.515 6.446.452.669.992 3.887.971.120.815 5.127.721.944.760 12.020.623.060.562 5.960.729.882.156 34.720.853.308.862

NQ'pha] traTi~n glri cua va vay tu> NHNN 366.475_912_799 366.475_912_799

Ti~n glri cua va vay cac TCTD khac 3_344_081_778.737 4_040.453_550007 8.887_757_014 7_393423085_758Ti~n 9lri cua khach hang 7.162_703_151.953 4_698_797_064_004 8_141447880456 596_987_997_974 35_000_000 20_599_971_094387Phat nann giay to- e6 gia 2_050_000_000000 2_050.000_000_000

Cac khoan no khac (0) 495_563_642_985 495_563_642_985

TOng nQ'phai tra 11.368.824.486.474 8.739.250.614.011 8.150.335.637.470 596.987.997.974 2.050.035.000.000 30.905.433.735.929

MlI'c chenh thanh knoan rong 285.826.744.062 991.527.886.515 (4.922.371.816.482) (4.851.279.493.196) (3.022.613.692.710) 11.423.635.062.588 3.910.694.882.156 3.815.419.572.933

(*): khOng baa gam dl,l'phOng rui ro

Cac chung khaan kinh daanh dU'qc phi'm la<;liden 1 thang da Ngan hang co dl,J'dinh ban ra trong thai gian ngan h<;lnnham ml,lCdfch thu Iqi tu viec hU'&ngchenh lech gia m~c du cac chung khaan nay co thai h<;lntu 1 den 15 nam.

63

Ngan hang Thuonq mal Co phan Sao VietTHUY~T MINH BAa cAo TAl CHiNH (tiep theo)tal ngay 31 thanq 12 narn 2016 va cho narn tai chlnh ket thuc cunq ngay

B05-TCTD

41. CAM K~T VON vA THUE HO~T DONG

Ngay 31 thang 12 Ngay 31 thang 12nem 2016 nem 2015

VND VND-------

3.185.346.460 2.836.424.270246.089.856.671 230.850.666.127

40.225.669.378

Cac cam ket von xay dl)'ng van ph6ng lam viecva mua sam thiet biCac cam ket g6p von dau tu mua co phanCac cam ket thue hoat dong khong the huy ngangTrang a6:- arm hen trang 1nam

atm hen tir 2 aen 5 nem- aen ben sau 5 nsm

249.275.203.131 273.912.759.775

42. TRiNH BAy BO SUNG cAc THONG TIN VE TAl SAN TAl cHiNH vA NO' PHAI TRA TAlCHiNH THEO THONG TU' so 210/2009/TT-BTC .

Ngay 06 thanq 11 narn 2009, Be Tai chlnh da ban hanh Thong tu so 210/20091TT-BTC hU'6'ngdan ap dunq Chuan muc Bao cao Tal chlnh ouoc te ve trinh bay bao cao tal chlnh va thuyetminh thong tin doi voi cong cu tai chlnh ("Thong tU' 210") c6 hieu Il)'c cho cac nam tai chinhb~t dau tCrhoi;lc sau ngay 01 thang 01 nam 2012. Thong tU' 210 da dU'a ra cac dinh nghia vecong Cl,ltai chinh, bao gom tai san tai chinh va nO' phai tra tai chinh, cong Cl,ltai chinh phaisinh va cong Cl,lvon chu sa hCPucOng nhU' quy dinh cach thlic phan 10<;li,trinh bay va thuyetminh cac 10<;licong Cl,lnay.

Do Thong tU' 210 chi quy dinh vi$c trlnh bay bao cao tai chinh va thuyet minh thOng tin doi v6'icong Cl,l tai chinh, cac khai ni$m dU'6'i day theo Thong tU' 210 chi ap dl,lng doi v6'i vi$c I~pThuyet minh nay. Cac khoan ml,lC tai san va nO'cua Ngan hang van dU'O'cghi nh~n va h<;lchtoan theo cac quy dinh hi$n hanh cua cac Chuan ml)'C Ke toan Vi$t Nam va H$ thong ke toancac to chlic tin dl,lng Vi$t Nam va cac quy dinh c6 lien quan.

Tai sim tai chinh

Cac tai san tai chinh cua Ngan hang theo ph<;lmvi cua Thong tU' so 210/2009/TT-BTC baogom tien mi;lt, vang b<;lc,da quy, cac khoan tien, vang glfi t<;liNgan hang Nha nU'6'c Vi$t Namva cac to chlic tin dl,lng khac, cac khoan cho vay khach hang va cac to chlic tin dl,lng khac,cac khoan chling khoan kinh doanh, chling khoan dau tU', cac phai thu va cac tai san nganh<;lnkhac.

Theo Thong tU' so 210/2009ITT-BTC, tai san tai chinh dU'O'cphan 10<;limot cach phu hO'P,choml,lCdich thuyet minh trong cac bao cao tai chinh, thanh mot trong cac 10<;lisau:

• Tai san tai chinh dLP9'cghi nh~n theo gia trj h9'P Iy thong qua Bao cao ket qua ho~td¢ng kinh doanh:La mot tai san tai chinh thea man mot trong cac dieu ki$n sau:a) Tai san tai chinh dU'O'cphan 10<;livao nh6m n~m giCPde kinh doanh. Tai san tai chinh

dU'O'cphan 10<;livao nh6m chling khoan n~m giCPde kinh doanh, neu:v' £)U'O'cmua hoi;lc t<;lOra chu yeu cho ml,lCdich ban l<;lilmua l<;litrong theri gian ngan;v' C6 b~ng chling ve vi$c kinh doanh cong Cl,ld6 nh~m ml,lCdich thu 100ing~n h<;ln;

ho~cv' Cong Cl,ltai chinh phai sinh (ngo<;li trCr cac cong Cl,l tai chinh pMi sinh dU'O'cxac

dinh la mot hO'Pdong bao lanh tai chinh ho~c mot cong Cl,lphOng ngCra rui ~o hi$uqua).

b) T<;litheri diem ghi nh~n ban dau, dO'n vi xep tai san tai chinh vao nh6m phan anh theogia tri hO'PIy thOng qua Bao cao ket qua hO<;ltdong kinh doanh.

64

Ngan hang Thuonq rnai C6 phan Bao Vi$tTHUY~T MINH sAo cAo TAl CHfNH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chfnh ket thuc cling ngay

42.

S05-TCTD

TRiNH BAy B6 SUNG cAc THONG TIN v~ TAl SAN TAl cHiNH vA NO' PHAI TRA TAlcHiNH THEO THONG TU' so 210/2009ITT-BTC (tiep theo) .

Tal san tal chinh (tiep theo)

• Cae khoan eho vay va pha; thu:La cac tai san tai chfnh phi phai sinh voi cac khoan thanh toan co dinh hoac c6 the xacdjnh va khong duoc niern yet tren thi trLl'ang,nqoai tru:a) Cac khoan rna Nqan hang c6 'I dinh ban ngay hoac se ban trong tuonq lai g~n duoc

phan loai la tai san nam giCfvi rnuc dlch kinh doanh, va cOngnhu cac loal rna tai thaidiem ghi nhan ban d~u duoc don vi xep vao nh6m ghi nhan theo gia tr] hop 1'1thongqua Sao cao ket qua heat dong kinh doanh;

b) cac khoan dLl'Q'cdon vi xep vao nh6m san sang de ban tai thai diem ghi nhan band~u; ho~c

c) Cac khoan ma ngLl'ainam giCfc6 the khOngthu hoi dLl'Q'cph~n Ian gia tri d~u tLl'band~u, khong phai do suy giam chat ILI'Q'ngUndl,Jng,va dLl'Q'Cphan IO<;livao nh6m sansang de ban.

• Ta; san san sang de ban:La cac tai san tai chfnh phi phai sinh dLl'Q'cxac dinh la san sang de ban ho~c khong dLl'Q'cphan IO<;lila:a) Cac khoan cho vay va cac khoan phai thu;

b) Cac khoan d~u tLl'giCfden ngay dao h<;ln;

c) Cac tai san tai chfnh ghi nh~n theo gia tri hQ'p1'1thong qua Sao cao ket qua hO<;ltdongkinh doanh.

• Cae khoan drw tU'nam gil1' dIm ngay dao hiJn:La cac tai san tai chfnh phi phai sinh vai cac khoan thanh toan co dinh ho~c c6 the xacdinh va c6 ky dao h<;lnco dinh ma dO'nvi c6 'I dinh va c6 kha nang giCfden ngay dao h<;ln,ngo<;litrCl':a) Cac tai san tai chfnh ma t<;lithai diem ghi nh<;inban d~u da dLl'Q'cxep vao nh6m ghi

nh~n theo gia tri hQ'p1'1thong qua Sao cao ket qua hO<;ltdong kinh doanh;

b) Cac tai san tai chinh da dLl'Q'cxep vao nh6m san sang de ban;

c) Cac tai san tai chfnh thea man dinh nghia ve cac khoan cho vay va phai thu.

:-ISVICH

t.......'I ~

65

Ngan hang ThU'O'ng rnai ce phan Bao Vi$tTHUY~T MINH sAo cAo TAl CHfNH (tiep theo)tai ngay 31 thanq 12 nam 2016 va cho narn tai chinh ket thuc cunq nqay

S05-TCTD

42. TRiNH BAy BO SUNG cAc THONG TIN v~ TAl SAN TAl cHiNH vA NO'PHAI TRA TAlCHiNH THEO THONG TU' so 210/2009/TT-BTC (tiep theo) .

NO'pMi tra tai chinh

NO'pha] tra tal chinh cua Ngtln hang theo pharn vi cua Thong tU'56 210/2009/TI-STC baogam cac khoan no Chinh phu va Ngtln hang Nha nuoc, tien glii va yay cac to chuc tin dl,mgkhac, tien glii cua khach hang, va cac khoan phai tra.

Theo ThOngtu 56 210/2009ITT-STC, no phai tra tai chinh, cho rnuc dich thuyet minh trongcac bao cao tal chinh, duoc phan loai mot each phu hop thanh:

• Cac nophai tra tai chinh dU'CJ'Cghi nh~n thong qua bao cao ket qua ho~t d(mg kinhdoanh

La mot khoan no pMi tra tai chinh thea man mot trong cac dieu ki$n sau:

a) NO'phai tra tai chfnh dU'O'cphan lo~i vao nh6m n~m giQ>de kinh doanh. NO'phai tratai chinh dU'O'cphan lo~i vao nMm chLrngkhoan n~m giQ>de kinh doanh, neu:

../ f)U'O'cmua ho~c t~o ra chu yeu cho ml,Jcdich ban I~i/mua I~i trong thai gian ng~n;

../ C6 bc'3ngchLrngve vi$c kinh doanh cong Cl,Jd6 nh~m ml,JCdich thu IO'ing~n h~n;ho~c

../ Cong Cl,Jtai chfnh phai sinh (ngo~i tru cac cong Cl,Jtai chinh phai sinh dU'O'cxacdinh la mot hO'pdang bao lanh tai chinh ho~c mot cong Cl,Jph6ng ngua rui ro hi$uqua).

b) T~i thai diem ghi nhi;lnban dau, dO'nvi xep nO'phai tra tai chfnh vao nh6m phan anhtheo gia tri hO'pIy thong qua Sao cao ket qua ho~t dong kinh doanh.

Cac khoan n9' phai tra tai chinh dll'9'c xac djnh theo gia trj phan bo

Cac khoan nO'phai tra tai chinh khong dU'O'cphan lo~i vao nh6m dU'O'cghi nhi;ln thongqua bao cao ket qua ho~t dong kinh doanh se dU'O'cphan lo~i vao nh6m cac khoan nO'phai tra tai chinh dU'O'cxac dinh theo gia tri phan bo.

\80;

NGfNH&.:nNHA NR;i

66

Ngan himg Thuonq rnai Co phan Bao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai ngay 31 thanq 12 narn 2016 va cho narn tai chinh k~t thuc cunq nqay

B05-TCTD

42. TAl SAN TAl CHiNH vA NO'PHAI TRA TAl CHiNH (tiep theo)

42.1 Giil tri ghi so va giil tri hC)'pIi cu« tai san va nC)'phai tra tai chinh

Bang sau trinh bay gia tr] ghi so va gia tri hop Iy cua cac tai san cua Ngan hang tai ngay 31 thanq 12 narn 2016:

Dan vi: VNDGia tri ghi s6

Tieln mat, vanq bac, da quy (')Ti~n gvi tai NHNN (')Ti~n, vanq gvi tai cac TCTD khacva cho vay cac TCTD khacChung khoan kinh doanhCho vay kMch himgHOi;ltdong mua nO'Chung khoan s~n sang d~ banChung khoan giCi>d{ln ngay daohi;lnTai san tai chinh khac

2.091.466.800.000

Tai san va no khtlcGi[f aim ngay Cho vay va S~n sang hiilCh teen theo r6ng cOng Gia tti

Kinh doanh d_B_o_hiil;__n __!p::..:_h=a/_::th.:.::.u di_~_M_n gia tn phan b6 __ __..g._ia_t~.:cig,,_h_is_6 h_.:..:qp~/y

139.301.813.553 139.301.813.553 139.301.813.5531.012.000.399.800 1.012.000.399.800 1.012.000.399.800

(")

(")(")(")(")

(")

(")

3.219.721.584.874

8.608.227.792.702

3.219.721.584.8742.091.466.800.000

- 15.204.978.409.768194.037.811.111

8.608.227.792.702

- 15.204.978.409.768194.037.811.111

3.213.220.521.1011.000.514.287.713 1.000.514.287.713

2.091.466.800.000 3.213.220.521.101 20.770.554.306.819 8.608.227.792.702 - 34.683.469.420.622=-===~

3.213.220.521.101

(")

(*) Gia trl hO'p19cua cac tai san tai chinh nay xfJp xi gia trl ghi s6 do cac cong Cl) tai chinh nay co thai h,;m ngan.

(**) Gia trl hO'p19cua cac tai san tai chinh va nO'pMi tra tai chinh nay khOng th{Jxac alnh aU'O'cdo hi~n nay chU'a co cac hU'ang d~n va quy alnh CI,Jthe cua Ngan hang Nha nU'ac Vi~t Nam va cac cO'quan ch(fc nang ve xac alnh gia trl hO'p19cua cac cong CI) tai chinh.

67

Ngan hang Thuonq rnai Co phan Bao Viet

THUY~T MINH sAo cAo TAl CHiNH (tiep theo)tal nqay 31 thanq 12 narn 2016 va eho narn tai ehinh k~t thuc cunq ngay

S05-TCTD

42. TAl SAN TAl CHiNH vA NQ' PHAI TRA TAl CHiNH (tiep theo)

42.1 Gia tri ghi so va gia tri h{1pIi cue tai sen va n{1phai tra tai chinh (tiep theo)

Sang sau trlnh bay qia tri ghi so va gia tri hO'PIy cua cac khoan no phai tra tai ehinh cua Nqan hang tal nqay 31 thanq 12 narn 2016:

Dan vi tinh: VNOGia tti ghi s8

Tei san va no khflcKinh Gii» (ffm ngay Cho vay va San sang beet: toen theo gia T8ng cong Gia tti

doanh (fao h<;Jn phili thu (f~ ban tri phan b8 gia tri ghi s8 hop Iy--__::__::_:::_:.:..:_ ------''------ ----- ---:::..._____:__::::....___------'-'--'--

Cac khoan no Chinh phu va NHNNTi€!n gLPiva vay cae TCTD kMeTi€!n gLPieua kMeh hangPMt hanh giay to co giaCae khoan nO'tai ehinh khae

366.475.912.7997.393.423.085.758

- 20.599.971.094.3872.050.000.000.000481.906.669.117

366.475.912.7997.393.423.085.758

20.599.971.094.3872.050.000.000.000481.906.669.117

(**)(**)(**)(**)(**)

- 30.891.776.762.061 30.891.776.762.061-====

(**) Gia trj hO'p19 cila cac tai san tai chinh va nO'pMi tra tai chinh nay khOng the xac c1;nhc1U'O'Cdo hi~n nay chU'a co cac hU'(Jngd~n va quy c1;nhCllthe cila Ngfm hang Nha nU'(JcVi~t Nam va cac cO' quan ch&c nang ve xac c1jnhgia tr; hO'p19 cila cac cong Cll tai chinh.

68

Ngan hang Thuong mai Co phan Sao Viet

THUY~T MINH BAo cAo TAl CHiNH (tiep theo)tai nqay 31 thang 12 narn 2016 va cho narn tai chinh ket thuc cung nqay

B05-TCTD

42. TAl SAN TAl cHiNH vA NO' PHAI TRA TAl CHiNH (tiep theo)

42.2 Tai sen tai chinh da cam co, the chap ho~c da chuyen nhl1'9'ngnhung kh6ng du diauki~n dimg ghi

Chi tiet cac tai san tai chinh cua Ngan hang duoc cam co, the chap de dam bao cho cackhoan vay voi NHNN va cac to chuc tin dunq khac nhu sau:

Ngay 31 thang 12 nam 2016 Ngay 31 lhang 12 nam 2015Nghia VII Nghia VII

GitJIf; ghi s6 c6 lien quan GitJIf; ghi s6 c6 lien quan_____ V_N=-D VND ~V.:_:_ND=- ___:_V.:_:_N=-D

Tin phi~u Kho bacNha nuocTrai phieu Chinh phuTrai phieu do cac t6chuc tin dl,mgtrongnuoc phat hanhTrai phieu do cac t6chtrc kinh t~ trong nuocphat hanh

5.078.166.960.980 3.620.941.355.728 5.967.987.197.710 2.880.772.433.383

1.715.625.379.090 - 1.362.367.081.881

7.119.122.773.733 - 2379.381.082.919 _

13.912.915.113.803 3.620.941.355.728 9.709.735.362.510 2.880.772.433.383

43. cAc su KI~N SAU NGAv L~P BANG CAN DOl Kt: ToAN

Khong c6 su' kien quan trong nao xay ra ke tli ngay I~p bang can doi ke toan yeu cau phai c6cac dieu chTnhho~c thuyet minh trong bao cao tai chinh ngoai cac thong tin da dU'Q'cthuyetminh trong bao cao tai chinh dinh kem.

44. TV GIA MQT sO LO~I NGO~I T~ vAo THO'IDIt:M CUOI NAM

USDEURGBPJPYSGD

Ngay 31 thang 12 Ngay 31 thang 12nam 2016 nam 2015

VND VND-------22.159 21.89024.006 24.58327.968 33.362

194 18715.725 15.904

NgU'ai I~p:

~

NgU'aiphe duy$t:

Ba Nguyen Quynh AnhQuyen Ke toan TrU'ong

Hong TuanTong Giam doc

Ba VU'O'ngThi Ngoc LanPh6 phOngKe toan tai chinh

Ha NOi,Vi$t Nam

Ngay 31 thang 03 nam 2017

69