NGAN HANG THlTONG MAI CO PHAN BAG Astatic2.vietstock.vn/data/UPCOM/2013/BCTC/VN/NAM/... · Nam tai chinh ket thuc ngay 31 thdng 12 nam 2013 3. ... Chi nhanh Cong ty TNHH Kiem toan

NGAN HANG THlTONG MAI CO PHAN BAG A

B A O cAo T A I C H I N H H O P N H A T Cho nam tai chinh kit thuc ngay 31/12/2013

Dd dwffc kiem todn

MUC LUC oOo

Trang

1. B A O C A O C U A B A N T O N G G I A M D O C 0 1 - 0 3

2. B A O C A O K I E M T O A N D O C L A P 04

3. B A N G C A N D6I K E T O A N H O P N H A T 0 5 - 0 8

4. B A O C A O K E T Q U A H O A T D O N G K I N H D O A N H H O P N H A T 09

5. B A O C A O LUtJ C H U Y E N T I E N T E H O P N H A T 1 0 - 1 2

6. T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T - 1 3 - 4 4

N G A N H A N G THlTOTVG M A I C O P H A N B A G A

BAO CAO CUA BAN TONG GIAM DOC Nam tai chinh kit thuc ngay 31 thdng 12 nam 2013

Ban Tong Gidm doc Ngan hang Thucmg mgi Co phan Bac A trinh bay bdo cdo nay, kem theo Bdo cdo tdi chinh

hap nhdt da duac kiem todn cho nam tdi chinh ket thuc tgi ngay 31/12/2013.

1. Thong tin chung ve Ngan hang

Thanh lap:

Ngan hang Thuong mai C o phan Bac A duoc thanh lap theo Giay phep so 0052 /NH-GP ngay 01/9/1994

do Ngan hang Nha nuoc Vie t Nam cap. Giay chiing nhan dang Icy doanh nghiep cong ty c6 phan so

2900325526 ngay 10/10/1995 va thay d6i \kn thix 23 ckp ngay 20/12/2013 do S a Ke hoach va Dau tu tinh

Nghe A n cap. •

Thoi gian boat dong ciia Ngan hang la 99 nam ke tir ngay cap giay phep dau tien.

Tinh den ngay 31/12/2013, v6n dieu le ciia Ngan hang la: 3.000.000.000.000 Dong.

Hoat dong chinh cua Ngan Hang bao gom:

- Hoat dong trung gian tien te kliac, chi tiet: K i n h doanh tien te;

- Djch vu luu trij ngan ngay, chi tiet: K i n h doanh kliach san;

- Hoat dong djch vu h6 trg kinh doanh khac con lai chua duoc phan vao dau, chi tik: Cho thue van

phong;

- Hoat dong cua dai ly va moi giod bao hiem, chi tiet: Da i ]y bao hiem;

- Hoat dong tu van quan ly, chi tiet: T u van dau tu (kliong bao gom tu" van thue, kiem toan, ke toan va tu'

van phap luat);

- M o i gioi hop dong hang hoa va chiing khoan, chi tiet: Mua , ban trai phieu Chinh phu, trai phieu doanh

nghiep.

Tru SO" chinh ciia Ngan hang: So 117, duong Quang Trung, phuong Quang Trung, thanh ph6 V i n h , tinh

Nghe A n , Viet Nam.

Cho den thai diem lap bao cao nay, Ngan hang c6 mot (01) H o i sa chinh va mua i tam (18) chi nhanh tai

cac tinh va thanh pho tren ca nuac. Ngan hang c6 mot (01) Cong ty con do Ngan hang sa hiru 100% v6n

la Cong ty T N H H Mot thanh vien Quan ly N g va K l i a i thac Tai san, hoat dong trong ITnh virc quan ly ng

va khai thac tai san bao dam ng vay theo Quyet dinh thanh lap s6 9 3 9 / Q D - H D Q T ciia H o i d6ng quan trj

Bac A ngay 12/12/2009 va Quyet dinh so 3 3 0 / Q D - N H N N cua Thong doc Ngan hang N h a nuac ngay

11/02/2010. • •

2. Tinh hinh tai chinh hccp nhat va ket qua hoat dong kinh doanh hop nhat

Tinh hinh tai chinh hop nhat va ket qua hoat dong kinh doanh hop nhat trong nam ciia Ngan hang dugc

trinh bay trong Bao cao tai chinh hop nhk dinh kem.

3. Thanh phan Hoi dong quan trj, Ban kiem soat, Ban Tong Giam doc va Ke toan tru-frng

Thanh phan Ho i dong quan tri. Ban K i e m soat, Ban Tong Giam doc va K e toan truang trong nam tai

chinh 2013 va tai ngay lap bao cao nay gom c6:

NGAN HANG THlTONG MAI CO PHAN BAC A

BAO CAO CUA BAN TONG GIAM DOC Nam tai chinh ket thuc ngay 31 thdng 12 nam 2013

3. Thanh phan Hoi dong quan trj, Ban Idem soat, Ban Tong Giam doc va Ke toan trirffng (tiep theo)

Hoi dong quan trj

Chii tjch

PhoChutich

Uy vien Uy vien Uy vien

Ba Tran Thi Thoang

Ba Thai Huang

6ng Vo Van Quang

6ng Le Thanh Nghj

6ng Dang Thai Nguyen

Ban Kiem soat

6ng Pham Hong Cong

Ong Thai Dinh Long

Ba Truong Thj Kim Thu

Ba Pham Thj Thuy Huong

Ban Tong Giam doc va Ke toan truwng

Ba Thai Huong

Ong Chu Nguyen Binli

Ong Traong VTnh Lg i

Ong Vo Van Quang

Ong Nguyen Trong Trung

Ba Nguyen Hong Yen

4. Kiem toan vien

Truang ban

Thanh vien

Thanh vien

Thanh vien

Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

Pho Tong Giam doc

Ke toan truang

Nguai dai dien theo phap luat

Chi nhanh Cong ty T N H H Kiem toan va Djch vu tin hoc Tp. H C M (AISC) duoc chi djnh la k i lm toan vien cho nam tai chinh ket thiic ngay 31/12/2013.

5. Cam ket cua Ban Tong Giam doc

Ban Tong Giam doc chiu trach nhiem lap cac bao cao tai chinh hop nhat the hien trung thurc va hgp ly tinh hinh tai chinh hop nhat ciia Ngan hang tai ngay 31/12/2013, ket qua hoat dong kinh doanh hgp nhat va cac luong luu chuyen tien te hgp nhat ciia nam tai chinh ket thiic cung ngay. Trong viec soan lap cac bao cao tai chinh hgp nhat nay. Ban Tong Giam doc da xem xet va tuan thii cac van de sau day:

- Lira chgn cac chinh sach ke toan thich hgp va ap dung cac chinh sach nay mot each nhat quan;

- Thirc hien cac xet doan va cac uac tinh mot each hgp ly va than trgng;

- Cac bao cao tai chinh hgp nhat dugc lap tren ca sa hoat dong lien tuc, tru truang hgp khong the gia djnh rang Ngan hang se tiep tuc hoat dong lien tuc.

Ban T6ng Giam d6c chju trach nhiem dam bao ring cac so sach ke toan thich hgp da dugc thidt lap va duy tri de the hien tinh hinh tai chinh hgp nhat ciia Ngan hang vai do chinh xac hgp ly tai mgi thai diem va lam ca sa de soan lap cac bao cao tai chfnh hgp nliat phu hgp vai che do ke toan dugc neu a Thuyet minh Bao cao tai chinh hgp nhat. Ban Tong Giam doc cijng chju trach nhiem doi vai viec bao ve cac tai san ciia Ngan hang va thuc hien cac bien phap hgp ly de phong ngira va phat hien cac hanh vi gian Ian va cac vi pham khac.

N G A N H A N G T H l T O N G M A I C6 P H A N B A G A BAO CAO CUA BAN TONG GIAM DOC Nam tai chinh ket thiic ngay 31 thdng 12 nam 2013

6. Xac nhan

Theo y kien ciia Ban Tong Giam doc, chiing toi xac nhan rang cac Bao cao tai chinh hop nhat bao gom Bang can doi ke toan hop nhat tai ngay 31/12/2013, Bao cao ket qua hoat dong kinh doanh hop nhat, Bao cao luu chuyen tien te hop nhat va cac Thuyet minh bao cao tai chinh hop nhat dinh kem dugc soan thao da the hien quan diem trung thuc, hop ly ve tinh hinh tai chinh hgp nhat cQng nhu ket qua hoat dong kinh doanh hgp nhat va cac luong luu chuyen tien te hgp nhat ciia Ngan hang cho nam tai chinh ket thiic ngay 31/12/2013.

Bao cao tai chinh hop nhat ciia Ngan hang dugc lap phu hop vai chuan muc va he thong ke toan Viet Nam.

Tp. Vinh, ngay 29 thdng 3 nam 2014

Thay mat Ban Tong Giam doc

Tong Giam doc

So: B1154HN/BCKT-AISHN

CONG TY TNHH KIEM TOAN & DjCH VU TIN HOC TP.HCM Auditing S. Informatic Services Company Limited Office: 142 N g u y S n Thi Minh Khai, Q u g n 3,Thanh Pho Ho Chi Minh Tel: (84.8) 3930 5163 (10 Lines) Fax: (84.8) 3930 4281 Email: [email protected] Website: www.a i sc .com.vn

B A O C A O K I E M T O A N D O C L A P

Kinh sui: H Q I D O N G Q U A N T R I V A BAN T O N G G I A M D O C

NGAN HANG THirONG M A I C O PHAN BAG A

I M P A C T A S I A P A C I F I C

1 ^

Chung toi da kiem toan cac Bao cao tai chinh hop nhat gom Bang can doi ke toan hop nhat tai ngay 31/12/2013, Bao cao kdt qua hoat dpng kinh doanh hop nh4t, Bao cao luu chuyen tien te hop nhat va Thuyet minh bao cao tai chinh hop nhat cho nam tai chinh ket thiic ngay 31/12/2013, dugc lap ngay 03/3/2014 cua Ngan hang Thuong mai Co phan Bac A ("Ngan hang") tu trang 05 den trang 44 kem theo.

Viec lap va trinh bay cac bao cao tai chinh hop nhit nay thuoc vh trach nhi^m Tong Giam doc Ngan hang. Trach nhiem cua Chiing toi la can cu vao viec kiem toan de hinh thanh mot y kien doc lap ve cac Bao cao tai chinh hgp nhat nay.

Caf s&y kien

Chiing toi da thuc hien viec kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan mirc nay yeu cau cong viec kiem toan lap ke hoach va thuc hien de c6 sir dam bao hop ly rang cac Bao cao tai chinh hop nhat khong con chua dung cac sai sot trpng yeu. Chiing toi da thuc hien viec kiem tra theo phuang phap chpn mau va ap dung cac thu nghiem can thiet, cac bang chiing xac minh nhirng thong tin trong cac Bao cao tai chinh hop nhat; danh gia viec tuan thii cac chuan muc va che dp ke toan hien hanh (hoac dugc chap nhan), cac nguyen tic va phuoTig phap ke toan dugc ap dung, cac uoc tinh va xet doan quan trgng ciia Tong Giam doc Ngan hang cung nhu each trinh bay tong quat cac Bao cao tai chinh hgp nhat. Chiing toi cho rang cong viec kiem toan da dua ra nhung ca so hgp ly de lam can cii cho y kien ciia Chiing toi.

Y kien cua Kiem toan vim

Theo quan dilm ciia chiing toi cac Bao cao tai chinh hop nhat da phan anh trung thuc, hgp ly xet tren cac khia canh trpng yeu tinh hinh tai chinh hgp nh4t cua Ngan hang Thuong mai Co phan Bac A tai ngay 31/12/2013, cung nhu ket qua hoat dgng kinh doanh hgp nhat va cac luong luu chuyen tien te hop nhat cua Ngan hang cho nam tai chinh ket thiic cung ngay, phu hgp vai chuan muc ke toan Viet Nam, che do ke toan ciia Ngan hang nha nuoc Viet Nam hien hanh va cac quy djnh phap ly c6 lien quan.

HaNoi, ngay 29 thdng 3 nam 2014

CHI NHANH CONG TY TNHH KIEM TOAN ^ I C H V U TIN HOC TP. HO CHI MINH

Kiem toan vi£n

Vu Khac Chuyen S6 C N D K H N K T : 0160-2013-05-1 Bo Tai chinh Viet Nam cap

fen Dat S6 C N D K H N K T : 0078-2013-05-1 Bo Tai chinh Viet Nam cap

Branch in Ha Noi : 0 2 Room, 24 Floor - E9 Lot, V IMECO Building, Phiann Hung St, C a u G i a y Dist, Ha Noi 4

N G A N H A N G T H l T O N G M A I C 6 P H A N B A G A

B A N G C A N D O I K E T O A N H O P N H A T

Tai ngay 31 tlidng 12 nam 2013

M a u so: B 0 2 / T C T D - H N

Dffn vi tilth: Dong

C H I T I E U

A . T A I S A N

T h u y e t

m i n h 31/12/2013 31/12/2012

I. Tien mat, vang bac, d a quy V . O l 444.280.566.025 682.336.002.397

II. Tien gui tai Ngan hang N h a niro'c V . 0 2 286.981.172.011 1.579.126.035.741

III . T i e n , vang giiri tai cac T C T D khac va cho vay

cac T C T D khac

1. Tien, vang guri tai cac T C T D kliac 2. Cho vay cac T C T D khac 3. Dir phong riii ro cho vay cac T C T D khac

V . 0 3 1.863.550.690.502 1.967.724.758.884

533.884.290.502 1.329.666.400.000

0

252.215.958.884 1.715.508.800.000

0

I V . C h i r n g khoan kinh doanh

1. Chung khoan kinh doanh 2. D u phong giam gia chung kJioan kinh doanh

V . 0 4 596.204.609.240 618.051.908.056

(21.847.298.816)

87.236.904.540 111.931.118.056

(24.694.213.516)

V . C a c cong cu tai chinh phai sinh va cac tai san

tai chinh khac

V I . C h o vay khach hang

1. Clio vay kliach hang 2. D u phong rui ro cho vay khach hang

29.244.712.961.067 22.056.145.023.926 V . 0 6 29.513.081.050.180 22.323.079.870.652 V . 0 7 (268.368.089.113) (266.934.846.726)

V I I . Chirng khoan dau tir

1. Chung khoan dau tu san sang de ban 2. Chung khoan dau tu giu' den ngay dao han 3. D u phong giam gia chung klioan dau tu

V . 0 8 12.772.611.677.738 12.666.022.176.690

106.589.501.048 0

1.978.788.789.144 1.978.788.789.144

0 0

V I I I . G o p von, dau tir dai han

2. V o n gop lien doanh 3. Dau tu vao cong ty lien ket 4. Dau tu dai han khac 5. D u phong giam gia dau tu dai han

V . 0 9 734.417.228.796 0

0 764.699.228.796

(30.282.000.000)

722.867.284.841 0

0 722.867.284.841

0


BANG CAN DOI KE TO AN HOP NHAT

Tai ngdy 31 thdng 12 nam 2013

Mau so: B02/TCTD-HN

Ban vi tinh: Dong

CHI TIEU

IX. Tai san c6 dinh

1. Tai san c6 dinh hiiu hinh a. Nguyen gid tai san c6 dinh hitu hinh b. Hao mon tai san c6 dinh him hinh

2. Tai san c6 dinh thue tai chinh a. Nguyen gid tai san c6 dinh thue tai chinh b. Hao mon tai san c6 dinh thue tai chinh

3. Tai san c6 djnh v6 hinh a. Nguyen gid tai san c6 dinh vo hinh b. Hao mon tai san c6 dinh v6 hinh

Thuyet minh

V.IO

V.12

31/12/2013

259.695.067.718

133.048.710.214 233.799.234.812

(100.750.524.598)

0 0 0

126.646.357.504 149.425.595.632 (22.779.238.128)

31/12/2012

188.292.341.425

124.405.089.702 199.502.879.964 (75.097.790.262)

0 0 0

63.887.251.723 74.529.259.301

(10.642.007.578)

X. Bat dong san dau tu-a. Nguyen gia bat dong san dau tu b. Hao mon bat dong san dau tu

30.207.164.825 30.207.164.825

0

7.000.000.000 7.000.000.000

0

XI. Tai san c6 khac 1. Cac khoan phai thu 2. Cac khoan lai, phi phai thu 3. Tai san thue TNDN hoan lai 4. Tai san Co kliac - Trong do: Lgi thS thuong mai

5. Cac klioan dy phong riii ro cho cac tai san Co noi bang khac

4.075.073.679.014

V.14 248.592.181.537 3.793.349.461.200

0 V.14 33.132.036.277

0

0

4.468.765.842.511 512.424.708.112

3.743.426.095.274 0

212.915.039.125 0

0

TONG TAI SAN CO 50.307.734.816.936 33.738.282.983.409

NGAN HANG THlTONG MAI C6 PHAN BAG A

BANG CAN DDI K E TO AN HOP NHAT

Tai ngay 31 thdng 12 nam 2013

Mau so: B02/TCTD-HN

Dan vi tinh: Dong

CHI TIEU

B. NO PHAI TRA VA VON CHU SO HUtJ

Thuyet minh

31/12/2013 31/12/2012

I. Cac khoan no Chinh phu va Ngan hang Nha niroc V.15 305.286.101.929 354.903.481.369

II. Tien giiri va vay cac TCTD khac 1. Tien gui ciia cac TCTD kliac 2. Vay cac TCTD khac

V.16 3.497.249.994.616 918.973.519.670 4.526.403.301 6.212.451.670

3.492.723.591.315 912.761.068.000

III. Tien gm ciia khach hang V.17 42.407.603.315.719 29.028.750.346.933

IV. Cac cong cu tai chinh phai sinh va cac khoan no tai chinh khac

V. Von tai trff, Uy thac dau tir, cho vay TCTD chju rui ro V.18 8.507.000.000 15.821.000.000

VI. Phat hanh giay to' c6 gia 157.422.655 194.577.855

VII. Cac khoan no" khac 1. Cac khoan lai, phi phai tra 2. Thul T N D N hoan lai phai tra 3. Cac khoan phai tra va cong ng khac 4. Dir phong riii ro khac (DP cho cong ng tiem

an va cam ket ngoai bang)

V.20

777.034.536.837 635.977.332.340

0

141.057.204.497

0

272.652.420.199 245.516.158.011

0

27.136.262.188

0

TONG NO PHAI TRA 46.995.838.371.756 30.591.295.346.026


BANG CAN DOI K E TOAN HOP NHAT

Tai ngay 31 thdng 12 nam 2013

Mau so: B02/TCTD-HN

Dffn vi tinh: Dong

CHI TIEU

VIII. Von va cac quy

Thuyet minh

V.22

1. Von ciia TCTD a. Von dieu le b. VSn ddu tuXDCB c. Thgng du von c6 phdn d. Co phieu quy e. Co phieu uu ddi g. Von khdc 2. Quy ciia To chuc tin dung 3. Chenh lech ty gia h6i doai 4. Chenh lech danh gia lai tai san 5. Loi nhuan chua phan phoi

TONG NO PHAI TRA VA VON CHU SO HUtJ

31/12/2013 31/12/2012

3.311.896.445.180 3.146.987.637.383

3.007.398.000.000 3.000.000.000.000

0 7.398.000.000

a 0 0

140.439.436.780 0 0

164.059.008.400

3.007.398.000.000 3.000000.000000

0 7.398.000.000

0 0 0

111.510.663.002 0 0

28.078.974.381

50.307.734.816.936 33.738.282.983.409

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

CHI TIEU

I. Nghia vu ncc tiem an

1. Bao lanh vay von

2. Cam ket trong nghiep vu L/C

3. Bao lanh khac

II. Cac cam ket dira ra

1. Cam ket tai trg cho khach hang

2. Cam ket khac

Thuyet minh

31/12/2013

56.240.780.965

10.025.806.780

0

46.214.974.185

649.286.057.244

85.291.932.844

563.994.124.400

31/12/2012

40.166.363.014

19.166.810

0

40.147.196.204

1.241.467.789.345

46.952.770.865

1.194.515.018.480

Ke toan trirong

Nguyen Hong Yen


jam doc

ai Hu-ffng

N G A N H A N G T H l T O N G M A I C O P H A N B A G A

BAO C A O K E T Q U A K E V H D O A N H HQfP N H A T

Niim tai chink kit thuc ngay 31 thdng 12 nam 2013

Mau s6: B03/TCTD-HN

Born vi tinh: Bong

C H I T I E U Thuyet minh

Nam 2013 Nam 2012

1. Tim nhap lai va cac khoan thu nhap tuong tir VI.23 4.994.014.486.547 4.801.656.506.427

2. Chi phi lai va cac chi phi tuoTig tu VI.24 3.764.374.720.556 4.115.566.389.309

I. Thu nhap lai thuan 1.229.639.765.991 686.090.117.118

3. Thu nhap tir hoat dong djch vu 21.355.404.711 76.204.487.609

4. Chi phi hoat dong djch vu 24.756.303.691 35.572.692.414

II. Lai/ lo thuan tix hoat dong djch vu VI.25 (3.400.898.980) 40.631.795.195

III. Lai/ lo thuSn tir hoat dong kinh doanh ngoai hoi VI.26 14.322.949.448 (1.851.084.125)

IV. Lai/ lo thuSn tir mua ban chiing khoan kinh doanh VI.27 2.846.914.700 (2.115.607.594)

V. Lai/16 thuan tii- mua ban chirng khoan dau tir VI.28 9.016.483.976 15.171.216.383

5. Thu nhap tu hoat dong kliac 44.243.427.826 13.123.801.661

6. Chi phi hoat dong kliac 3.958.759.737 767.552.523

VI. Lai/16 thuan tir boat dong kbac VI.30 40.284.668.089 12.356.249.138

Vn. Thu nhap tii' gop v6n, mua c6 phan VI.29 9.961.704.244 11.524.554.300

VIII. Chi phi hoat dong VI.31 681.485.533.243 595.694.831.205

IX. Loi nhuan thuSn tir boat dong kinb doanh tru-6-c chi phi dy phong riii ro tin dung

621.186.054.225 166.112.409.210

X . Chi phi dy phong riii ro tin dung 367.942.309.236 120.468.495.385

XI. T6ng Iffi nhuan truffc thue 253.243.744.989 45.643.913.825

7. Chi phi thus T N D N hien hanh 60.946.898.924 11.062.798.522

8. Chi phi thug T N D N hoan lai 0 0

XIL Chi phi thue Thu nhap doanh nghiep VI.32 60.946.898.924 11.062.798.522

XIII. Lo-i nhuan sau thue Thu nhap doanh nghiep 192.296.846.065 34.581.115.303

X W . Loi ich ciia c6 d6ng tbieu so

XV. Lai CO- ban tren c6 phieu VI.22.2 640,99 115,27

Ke toan tru-o'ng


iiam doc

Nguyen Hong Yen


BAO CAO LirU CHUYEN TIEN TE HOP NHAT

(Theo phircrng phap tryc tiep)

Nam tcii chinit ket tliuc ngay 31 tlidng 12 nam 2013

Mau so: B04/TCTD-HN

Dffn vi tinh: Dong

C H I T I E U

L U t J C H U Y E N T I E N TlT H O A T D O N G K I N H D O A N H

Thuyet minh

Nam 2013 Nam 2012

01. Thu nhap lai va cac klioan thu nhap tuang tir nhan durgc

02. Chi phi lai va cac khoan chi phi tuong tir da tra

03. Thu nhap tii' hoat dong dich vu nhan dugc

04. Chenh lech so ti^n thuc thu/ thyc chi tir hoat dong kinh doanh (ngoai te, vang bac, chung khoan)

05. Thu nhap khac

06. Tien thu cac khoan ng da dugc xu ly hoa, bii dap bang nguon riii ro

07. Tien chi tra cho nhan vien va hoat dong quan ly, cong vu

08. Tien thue thu nhap thyc nop trong ky

Lira chuyen tien thuan tit hoat dong kinh doanh trie&c nhimg tliay doi ve tcii sdn va von lieu dong

Nhitng tliay doi ve tdi sdn hoat dong

09. (Tang)/Giani cac khoan tien, vang guri va cho vay cac TCTD khac

10. (Tang)/Giam cac klioan vh kinh doanh chung klioan

11. (Tang)/Giam cac cong cu tai chinh phai sinh va cac tai san tai chinh khac

12. (Tang)/Giam cac khoan cho vay kliach hang

13. Giam nguon dir phong de bu dip ton that cac khoan (tin dung, chung khoan, dau tu dai han)

14. (Tang)/Giam khac v6 tai san hoat dong

4.944.091.120.621 3.618.505.436.240

(3.373.913.546.227) (4.123.117.479.039)

(3.400.898.980)

23.339.433.424

40.284.668.089

0

(616.295.700.984)

(23.183.442.497)

40.631.795.195

13.320.132.258

12.356.249.138

(566.491.398.590) VVc

(19.951.967.057)

990.921.633.446 (1.024.747.231.855)

1.055.000.000.000 (548.915.558.000)

(11.299.943.678.594) (282.281.502.299) •

0 0

(7.190.001.179.528) (5.458.835.583.322)

(337.148.690.140)

443.615.529.423 244.409.380.736

NGAN HANG THlTOTVC MAI CO PHAN BAG A Mau so: B04/TCTD-HN

BAO CAO LUtJ CHUYEN TIEN TE HOP NHAT

(Theo phucrng phap true tiep)

Nam tai chin/t ket t/tiic ngay 31 tbdng 12 nam 2013 Dffii vi tinh: Dong

CHI TIEU

Nhivng thay ctoi ve cong no' hoat dgng

15. Tang/(Giam) cac khoan ng chinh phii va N H N N

16. Tang/(Giam) cac klioan tien gui, tien vay cac TCTD

17. Tang/(Giam) tien giii cua khach hang (bao gom ca Kho bac Nha nuoc)

18. Tang/(Giam) phat hanh giay ta c6 gia (ngoai trij GTCG dugc tinh vao hoat dong tai chfnh)

19. Tang/(Giam) v6n tai trg, uy thac dau tu, cho vay ma TCTD chiu riii ro

20. Tang/(Giam) cac cong cu tai chinh phai sinh va cac khoan ng tai chinh khac

21. Tang/(Giam) kliac ve cong ng hoat dong

22. Chi tu cac quy cua to chijc tin dung

I. Luu chuyen tien thuan tu" hoat dong kinh doanh

LUU CHUYEN TIEN TlT HOAT DONG DAU TU*

01. Mua sSmTSCD

02. Tien thu tu thanh ly, nhugng ban TSCD

03. Tien chi tu thanh ly, nhugng ban TSCD

04. Mua sam bat dong san dau tu

05. Tien thu tii' ban, thanh ly bat dong san dau tu

06. TiSn chi ra do ban, thanh ly bat dong san dau tu

07. Tien chi dau tu, gop von vao cac dan vj kliac

08. Tien thu dau tu, gop von vao cac don vj kliac

09. Tien thu c6 tuc va Igi nhuan dugc chia tu cac khoan dau tu, gop von dai han

Thuyet minh

Nam 2013 Nam 2012

(49.617.379.440) (2.971.798.703.569)

2.578.276.474.946 (8.037.922.076.595)

13.378.852.968.786 19.685.694.921.127

(37.155.200)

(7.314.000.000)

0

76.058.008.967

(585.573.007)

(100.157.815.755)

(876.000.000)

(469.369.014.121) '["". ' ""Oct

(41.641.251.145)

(361.923.040.341) 993.559.565.202

(137.813.465.248)

0

(5.568.593.316)

(23.207.164.825)

0

0

(75.080.000.000)

33.248.056.045

9.961.704.244

(28.481.012.834)

0

0

0

0

0

(6.970.000.000)

26.136.352.539

11.524.554.300

II. Liru chuyen tien thuan tu- hoat dong dau tu- (198.459.463.100) 2.209.894.005

Cac thuyet minh Bao cdo tai chinh hap nhdt la phdn khong the tdch rai cua bdo cdo hap nhdt nay 11

NGAN HANG THirONG MAI CO PHAN BAG A

BAO CAO LlTU CHUYEN TIEN TE HOP NHAT

(Theo phuong phap true tiep)

Nam tai chinh kit thuc ngay 31 thdng 12 nam 2013

Mau so: B04/TCTD-HN

Dm vi tinh: Bong

CHI TIEU

LirU CHUYEN TIEN TlT HOAT DONG TAI CHINH

Thuyet minh

01. Tang von c6 phSn ta gop von va/hoac phat hanh c6 phieu

02. Tien thu tu phat hanh giay ta c6 gia dai han dii dieu kien tinh vao von tvr c6 va cac khoan von vay dai han kliac

03. Ti6n chi thanh toan giky ta c6 gia dai ban du dieu kien tinh vao von tir c6 va cac khoan von vay dai ban kbac

04. Co tiic tra cho c6 dong, Igi nhuan da chia

05. Tien chi ra mua c6 phieu quy

06. Tien thu dugc do ban c6 phieu quy

HI. Lu'u chuyen tien thuan tir hoat dong tai chinh

IV. Luu chuyen tien thuan trong ky

V. Tien va cac khoan tuong ducng tien dau ky

VI. Dieu chinh cua anh huong thay doi ty gia

Nam 2013

0

0

0

(18.991.865.043)

0

0

(18.991.865.043)

Nam 2012

0

0

0

(90.291.912.123)

0

0

(90.291.912.123) >

(579.374.368.484) 905.477.547.084

3.059.686.797.022 2.154.209.249.938

VII. Tien va cac khoan tuong duong tien cuoi ky VII.34 2.480.312.428.538 3.059.686.797.022

Ke toan truong

Nguyen Hong Yen


Tone Giam doc

u-ffng

Cdc thuyet minh Bdo cdo tdi chinh hap nhdt Id phdn khong the tdch rai cua bdo cdo hap nhdt nay 12

N G A N H A N G THlTOTVG M A I C O P H A N B A G A

T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T

Nam tai chinh ket thiic ngay 31/12/2013

Mau s6 B 0 5 / T C T D - H N

I- DAC DIEM HOAT DONG CUA NGAN HANG

1- Giay phep thanh lap va hoat dong, thoi han c6 gia trj

Ngan hang Thuo'ng mai C6 phin Bac A dugc thanh lap theo Giay phep so 0052/NH-GP ngay 01/9/1994 do Ngan hang Nha nuoc Viet Nam cap. Giay chung nhan dang ky doanh nghiep cong ty c6 phan so 2900325526 ngay 10/10/1995 va thay doi ihn thii 23 cip ngay 20/12/2013 do So K6 hoach va Dau tu tinh Nghe An cap.

Thai gian hoat dong cua Ngan hang la 99 nam ke tu ngay cap giay phep ddu tien.

Tinh den ngay 31/12/2013, von di6u le ciia Ngan hang la: 3.000.000.000.000 Dong.

2- Hinh thiic s6' hiru von: Co phan.

3- Hoat dong ciia Ngan hang

- Hoat dong trung gian tien te kliac, chi tiet: Kinh doanh tien te;

- Dich VLi luu tru ngan ngay, chi tiet: Kinh doanh kliach san;

- Hoat dong djch vu ho tro' kinh doanh kliac con lai chua dugc phan vao dau, chi tiet: Cho thue van phong;

- Hoat dong cua dai ly va moi giai bao hiem, chi tiet: Dai ly bao hiem;

- Hoat dong tu v§n quan ly, chi tiet: Tu vSn dSu tu (khong bao gom tu van thue, kiem toan, ke toan va tu van phap luat);

- Moi giai hop dong hang hoa va chu'ng khoan, chi tiet: Mua, ban trai phieu Chi'nli phu, trai phieu doanh nghiep.

4- Tru SO' chinh

Tru sa chinh ciia Ngan hang: So 117, duang Quang Trung, phuong Quang Trung, thanh pho Vinh, tinh Nghe An, Viet Nam.

Cho d§n thai diem lap bao cao nay, Ngan hang c6 mot (01) Hoi sa chinh va muoi tam (18) chi nhanh tai cac tinh va thanh pho tren ca nuoc.

Bao cao tai chinh hop nliat dugc lap tren ca sa cong hop so lieu tuong ung tren Bao cao tai chinh cua Ngan hang va Cong ty T N H H Mot thanh vien Quan ly N g va Khai thac Tai san (khong bao gom s6 lieu ciia Khach san Xanh).

5- Cong ty con

Cong ty TNHH Mot thanh vien Quan ly N g va Khai thac Tai san la Cong ty con ciia Ngan hang T M C P Bac A voi ty le sa huu 100% von dieu le, hoat dong trong ITnh vuc quan ly ng va kliai thac tai san bao dam ng vay theo QuySt dinh thanh lap so 939/QD-HDQT ciia Hoi dong quan tri Bkc A ngay 12/12/2009 va Quyet djnh s6 330/QD-NHNN cua Th6ng doc Ngan hang Nha nuac ngay 11/02/2010.

6. T6ng so nhan vien den ngay 31/12/2013: 1.273 nguai. (Tong so nhan vien den ngay 31/12/2012: 1.323 nguai).

II- M E N DO KE TOAN, DON VI TIEN TE Sf DUNG TRONG K E TOAN

1- Nien do ke toan

Nien do ke toan nam bat dau tu ngay 01 thang 01 va ket thiic vao ngay 31 thang 12 hang nam.

2- Don vj tien te sii' dung trong ke toan

Dan vi tien te su dung de ghi so ke toan va lap Bao cao tai chinh la Dong Viet Nam (Dong).

Thiiyet minh nay la bo phan hap thanh cac Bao cao tai chmh hap nhdt 13

N G A N H A N G T H l / O N G M A I C O P H A N B A G A MSu s6 B05/TCTD-HN

T H U Y E T MINH B A O C A O TAI C H I N H HOP N H A T (tiip theo)


m- CHUAN MU^CVA CHE DO K E TOAN AP DUNG TAI NGAN HANG

Bao cao ve tuan thO cac chuan myc ke toan Viet Nam (VAS) hoac cac quy djnh hien hanh:

Cac bao cao tai chinli liop nliat cua Ngan liang icem theo duoc lap theo quy uoc gia goc va phu hgp cac Chuan mirc ke toan Viet Nam, He thong ke toan Viet Nam va cac quy dinh phap ly c6 lien quan ap dung cho cac ngan hang va cac t6 chuc tin dung khac hoat dong tai Viet Nam. Do do cac bao cao tai chinh hop nhat dinh kem khong nhim muc dich phan anh tinh hinh tai chinh, ket qua boat dgng kinh doanh va luu chuyen tien te theo cac nguyen tac va thong le ke toan dugc thira nhan chung a cac nuac ngoai pham vi Viet Nam. Cac nguyen tSc va thirc hanh ke toan su dung tai Viet Nam c6 the kliac vai thong le tai cac nuofc kliac.

Che do va hinh thuc ke toan ap dung:

Ngan hang ap dung he thong che do. ke toan Ngan hang Viet Nam ban hanh theo Quyet djnh so 479/2004/QD-NHNN ngay 29/4/2004, Quyet djnh 807/2005/QD-NHNN ngay 01/6/2005, Quyk djnh 29/2006/QD-NHNN ngay 10/7/2006, va ch6 do bao cao tai chinh doi vai cac to chirc tin dung theo quySt djnh so 16/2007/QD-NHNN, ngay 18/4/2007 ciia Thong doc Ngan hang Nha nuac Viet Nam va cac chuan mirc ke toan c6 lien quan.

IV- CHINH SACK K E TOAN CHU YEU AP DUNG TAI NGAN HANG

1- Chuyen doi tien te

Nghiep vu phat sinh trong ky bang tien te khac v6i Dong Viet Nam dugc quy doi sang Dong Viet Nam theo ty gia thuc te tai ngay phat sinh.

S6 du cu6i ky ciia cac klioan muc ti6n te c6 goc ngoai te phai dugc danh gia lai theo ty gia giao dich binh quan tren thj truong ngoai te lien ngan hang do Ngan hang Nha nuac Viet Nam cong bo tai thai diem lap bao cao tai chinh hop nhat.

Chenh lech ty gia ciia cac nghiep vu phat sinh trong ky va danh gia lai so du cac khoan muc tien te c6 goc ngoai te cu6i ky dugc dua vao Bao cao ket qua hoat dgng kinh doanh hgp nhat trong ky.

Ty gia quy d6i tai ngay 31/12/2013:

21.036 VND/USD 28.935 V N D / E U R 199,5 VND/JPY 18.450 V N D / A U D

34.370 VND/GBP 23.591 VND/CHF 16.515 V N D / S G D

2- Nguyen tac thuc hien hop nhat bao cao tai chinh

2.1. Cong ty con la nhu'ng cong ty ma Ngan hang c6 quyen quyet djnh cac chinh sach tai chinh va cliinh sach hoat dong. Bao cao tai chinh ciia cac cong ty con dugc hgp nhk vao bao cao Ngan hang ke tir ngay Ngan hang nam quyen kiem soat cac cong ty con va se kliong dugc hgp nhat tir ngay Ngan hang kliong con kiem soat cac cong ty con nay.

Ngan hang hach toan viec hgp nhat kinh doanh theo phuang phap mua. Gia phi mua bao gom gia trj hgp ly tai ngay dien ra trao doi ciia cac tai san, cac cong cu von do ben mua phat hanh va cac khoan ng phai tra da phat sinh hoac da thira nhan cong vai cac chi phi lien quan tryc tiep den viec mua cong ty con.

Cac so du noi bo, giao djch va Igi nhuan chua thuc hien tren giao djch noi bo giira cac cong ty con va Ngan hang dugc loai tru khi lap bao cao tai chinh hgp nhat. L6 chua thuc hien cung dugc loai triJ, ngoai tnr truang hop giao djch the hien cu the sir giam gia ciia tai san dugc chuyen giao. Cac chinh sach ke toan ciia cac cong ty con ciing dugc thay doi khi can thiet nham dam bao tinh nhat quan vai cac chinh sach ke toan dugc Ngan hang ap dung.

Thiiyit minh nay la bo phgn hap thanh cac Bao cao tai chinh hap nhat 14

NGAN H A N G T H l T O N G M A I C6 PHAN B A G A Mau so B05/TCTD-HN

T H U Y E T MINH B A O C A O T A I CHINH HOP N H A T (tiep theo)

Nam tai chinh ket thuc ngay 31/12/2013

2- Nguyen tac thuc hien hop nhat bao cao tai chinh (tiep theo)

2.2. Lgi ich c6 dong thieu so la mot phan loi nhuan hoac 16 va gia trj tai san thuan ciia mot c6ng ty con dugc xac djnh tuang ung cho cac phan lgi ich kli6ng phai do c6ng ty me SCT hiru mgt each true tiep hoac gian tiep th6ng qua cac cong ty con.

2.3. Cong ty lien ket la cac cong ty ma Ngan hang c6 anh huo'ng dang ke nhung kliong nam quyen kiem soat, thong thuo-ng Ngan hang nkm g\u tCr 20% den 50% quyen bieu quyet.

Cong ty lien doanh la hgp d6ng lien doanh trong do Ngan hang va cac d6i tac khac thuc hien cac boat dong kinh te tren ca sa thiet lap quyen kiem soat chung.

Khoan dau tu vao c6ng ty lien ket va lien doanh trhih bay trong bao cao tai chinh hgp nhat theo phuang phap v6n chu so huu. Theo phuong phap nay, cac klioan von ban dau dugc ghi nhan theo gia g6c, sau do dugc dieu chinh theo nhung thay d6i ciia phan so huu ciia ben gop v6n trong tai san thuan cua c6ng ty lien ket va lien doanh.

3- Cong cu tai chinh phai sinh va ki toan phong ngiia riJii ro

Cac cong cu tai chinh phai sinh dugc ghi nhan tren bang can doi ke toan hgp nhat theo gia trj hop d6ng vao ngay giao dich, va sau do dugc danh gia lai theo ty gia vao ngay cu6i thang. L g i nhuan hoac 16 klii cac cong cu tai chinh phai sinh da thuc hien dugc ghi nhan trong bao cao ket qua boat dong kinh doanh hgp nhat. Lgi nhuan hoac 16 chua thuc hien dugc ghi nhan vao klioan muc chenh lech ty gia h6i doai tren bang can d6i ke toan hgp nhat vao cu6i m6i thang va dugc ket chuyen vao bao cao ket qua boat dong kinh doanh hop nhat vao thai diem cu6i nam.

4- Ke toan thu nhap lai, chi phi lai va ngiing dy thu lai

Ngan hang ghi nhan thu nhap lai va chi phi lai theo phuang phap trich truo'c. Lai ciia cac klioan cho vay qua han kh6ng dugc ghi du thu ma dugc ghi nhan tren ca sa thuc thu. Khi mot khoan cho vay tra thanh qua han thi s6 lai trich truac dugc xuat toan va dugc ghi nhan ngoai bang. Thu nhap lai ciia cac klioan cho vay qua ban dugc ghi nhan vao Bao cao ket qua kinh doanh hgp nhk klii thu dugc.

5- Ke toan cac khoan thu tii' phi va hoa hong

Thu nhap tii' phi va hoa h6ng bao g6m phi nhan dugc tir dich vu thanli toan, djcb vu ngan quy, phi tu cac khoan bao lanh, phi tu cung ckp dich vu m6i gioi chung klioan va cac djch vu kliac. Thu nhap phi tu cac khoan bao lanh va cung cap djch vu moi gioi chung khoan dugc ghi nhan theo phuang pliap trich truac. Thu nhap phi hoa h6ng nhan dugc tii' dich vu thanh toan, dich vu ngan quy va cac djch vu kliac dugc ghi nhan khi thuc nhan.

6- Ke toan doi voi cho vay khach hang

Cac khoan cho vay kliach hang dugc trinh bay theo so du ng g6c tru di dir phong riii ro cho vay kliach hang.

Cac khoan vay ngan ban c6 ky ban den 01 nam. Cac klioan vay trung ban c6 ky ban tu tren 01 nam den 05 nam va cac khoan vay dai ban c6 ky han tren 05_nani.

Cac nguyen tac phan loai ng va danh gia rui ro tin dung dugc Ngan hang thuc hien theo Quyet dinh 493/2005/QD-NHNN ngay 22/4/2005 va Quyet djnh 18/2007/QD-NHNN ngay 25/4/2007, Quy6t dinh 780/QD-NHNN ngay 23/4/2012.

Thiiyet minh nay la bo phan hap thanh cac Bao cao tai chinh hap nhat 15

N G A N H A N G THlTOTVG M A I C6 P H A N B A G A M § u so B 0 5 / T C T D - H N

T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T (tiep theo)


6- K e toan 361 v6 i cho vay khach hang (tiep theo)

Doi vai cac klioan no' qua han, Ngan hang plian loai vao nhom ng c6 riii ro thap hon kl i i Ngan hang danh

gia la CO dii kha nang thu h6i day du ca g6c va lai; va kliach hang c6 tai lieu, ho sa chung minh cac nguyen

nhan lam khoan ng qua han nay dugc xu ly, khac phuc. Viec phan loai cac nhom ng cho vay, trich dir

phong rui ro tin dung va ghi nhan lai dix thu dang dugc thirc hien tren ca sa cac danh gia cua Ngan hang ve

rui ro tin dung va klia nang thu hoi day dii cac khoan ng goc va lai trong tuang la i . Ngan hang phai chii

dong phan loai lai cac khoan ng vao nhom ng riii ro cao han tuong ijng va i miic do riii ro k l i i xay ra mgt

trong cac truang hop sau day: Jj22;

~ - ' ' . . ' SI

• K i i i CO nhung dien bien bat Igi tiJ tac dgng tieu circ den moi truang kinh doanh va ITnh vuc kinh doanh; ro,

• Cac chi tieu tai chinh ciia khach hang hoac kha nang tra na cua khach hang bi suy giam; vu xi

• Kiiach hang khong cung cap cho Ngan hang cac thong tin tai chinh kjp thai, day du va chinh xac de

Ngan hang danh gia klia nang tra ng cua kliach hang. • ~

Theo Quyk djnh 7 8 0 / Q D - N H N N do Ngan hang Nha nuoc Viet Nam ban hanh ngay 23/4/2012, cac khoan ng

duoc dieu chinh ky han tra ng, gia han ng do Ngan hang danh gia boat dong san xuat kinh doanli ciia kliach

hang CO chieu hudng tich cue va c6 klm nang tra ng t6t sau klii dieu chinh k y han tra ng, gia han ng dugc giir

nguyen nhom ng nhu da dugc phan loai theo quy dinh truac khi dieu chinh ky han tra ng, gia han ng.

D u phong cu the dugc tinh theo cac s6 du cac klioan cho vay tung kliach hang va cac cam ket ngoai bang

tai thai diem cuoi quy dira tren viec phan loai nhom ng cho vay theo thai han ng. Dir phong cu the cac

khoan cho vay va cac cam ket ngoai bang tai ngay ket thiic nien do ke toan dugc xac dinh dya tren viec su

dung cac ty le du phong sau day doi vai cac so du ng goc tai ngay 30 thang 11 hang nam sau khi trur di gia

tri ciia tai san dam bao da dugc kliau trir theo cac ty le quy djnh trong Quyet dinh 18/2007/QD-NHNN.

Nhom Phan loai nff Ty le du phong cu the

Nhom 1 N g du tieu chuan 0%

*• Nhom 2 N g can chii y 5%

Nhom 3 N g duai tieu chuan 20%

Nhom 4 N g nghi ngd 50%

Nhom 5 N g CO klia nang mat von 100%

D u phong chung dugc tinh bang 0,75% tong so du ciia cac klioan cho vay khach hang tir nhom 1 den nhom

4 va cac cam ket ngoai bang.

Viec xoa so cac khoan ng vay kliong c6 kha nang thu h6i can cu vao Quyet djnh 493 /2005 /QD-NHNN

ngay 22/4/2005 va Quyet djnh 18 /2007/QD-NHNN ngay 25/4/2007.

7- Ke toan cac nghiep vu kinh doanh va dau tu chu-ng khoan

7.1- Nghiep vu kinh doanh chung khoan:

Ciiung klioan kinh doanh la chung klioan ban dau dugc mua va nam giiJ cho muc dich kinh doanh trong

ngSn han hoac neu Ban T6ng Giam doc quyet djnli nhu vay.

Thiiyet minh nay la bo phan hap thanh cac Bdo ado tai chinh hap nhdt 16

NGAN H A N G THlTONG M A I C O PHAN B A G A Mau s6 B05/TCTD-HN

T H U Y E T M I N H B A O C A O T A I CHINH HOP N H A T (tilp theo)

Nam tai chinh k§t thiic ngay 31/12/2013

7- Ke toan cac nghiep vu kinh doanh va dau tu- chirng khoan (tiep theo)

Nguyen tac ghi nhan gia tri chung khoan kinh doanh: Chiing klioan kinh doanh ban dau dugc ghi nhan theo gia thuc te mua chung khoan (gia goc), bao gom gia mua cong (+) cac chi phi mua (neu c6). Sau do, cac chung khoan nay dugc ghi nhan theo gia goc trir du phong giam gia chirng klioan.

Du phong giam gia chung khoan kinh doanh dugc lap khi gia trj thuan c6 the thuc hien dugc (gia thj truang) ciia chung khoan kinh doanh giam xuong thap han gia goc.

Lai hoac 16 tii' kinh doanh chung klioan duac ghi nlian tren bao cao ket qua hoat dgng kinh doanh theo so tliuan.

7.2- Nghiep vu dau tu' chiing khoan ' . ^^

Chung khoan dau tu gom cac chung khoan san sang de ban va cac chung khoan giiJ den ngay dao han. •v^')

Chii-ng khoan giu' den ngay dao han: la cac chung klioan c6 ky han c6 dinh va cac klioan thanh toan c6 dinh hoac c6 the xac djnh dugc va Ban Tong Giam doc c6 y dinh va c6 klia nang giir den ngay dao han. V"

Chii'ng khoan san sang de ban: la cac chung klioan ng hoac chung khoan von dugc giC' trong thai gian khong in dinh truoc, c6 the dugc ban bat cu liic nao.

Nguyen the ghi nhan chung klioan dau tu: dugc ghi nhan theo gia thuc te mua. Sau do cac chung khoan nay dugc hach toan theo gia goc tru du phong giam gia chung klioan trong cac k>' ke toan tiep theo.

Thu nhap lai tu chung klioan ng giu d&i ngay dao han dugc ghi nhan tren Bao cao ket qua hoat dong kinh doanh hop nhat tren ca sa du thu. Lai dugc huong truac khi Ngan hang nam giU dugc ghi giam trir vao gia von tai thai diem mua.

Dir phong giam gia chung klioan dau tu dugc lap klii gia tri thuan c6 the thuc hien dugc (gia thi truang) ciia chiing klioan dau tu giam xuong thap han gia goc.

7.3. Nghiep vu dau tu- dai han khac

Dau tu dai han kliac la cac klioan 6au tu vai ty le thap han hoac bang 11% phan von ciia cac t6 chiic kinh te ma Ngan hang la c6 dong sang lap, hoac la doi tac chien luge, hoac c6 klia nang chi phoi nhat dinh vao qua trinh thanh lap, quyet dinh cac chi'nli sach tai chinh va hoat dong ciia doanJi nghiep do thong qua van ban thoa thuan cu nhan sir tham gia vao Hoi dong quan tri hoac Ban Dieu hanh. Cac khoan dau tu dai han ghi nhan ban dau theo gia goc.

Dir phong ton that cac khoan dau tu tai chinh dai han kliac dugc lap khi Ngan hang xac dinh dugc cac to chiic kinh te ma Ngan hang dau tu bj 16 (trir truang hop bi 16 theo ke hoach da dugc xac dinh trong phuang an kinh doanh truac khi dau tu).

8- Cam ket mua va ban

Nhung chung khoan dugc ban d6ng thai cam ket se mua lai ("Repo") kliong phai ghi giam tai san tren bang can d6i ke toan hop nhat. Khoan tien nhan dugc khi ban chiing klioan theo thoa thuan nay dugc ghi nhan nhu mot khoan cong ng tren bang can d6i ke toan hgp nhat. Phan chenh lech giila gia ban va gia mua lai dugc ghi nhan nhu chi phi lai cha phan bo va dugc phan bo vao ket qua hoat dong kinh doanh hgp nhat trong su6t thai gian hieu lire ciia hgp dong theo phuang phap duang thang.

Nhung tai san dugc mua dong thai cam ket se ban lai ("Reverse repo") dugc ghi nhan nhu mot khoan cho vay va ling truoc cho cac t6 chiic tin dung hoac kliach hang. Phan chenh lech giira gia mua va gia ban lai dugc ghi nhan nhu thu nliap lai cha phan b6 va dugc phan bo vao ket qua kinh doanh hgp nhat trong suot thai gian hieu lire ciia hgp dong theo phuang phap duang thang.

TIniyet minh nay la bo phan hap thanh cac Bao cao tai chinh hap nhat 17

NGAN H A N G THlTONG M A I C O P H A N B A G A

T H U Y E T MINH BAO C A O T A I CHINH HOP N H A T (tiep theo)

Nam tai chinh ket tliiic ngay 31/12/2013

M l u s6 B05/TCTD-HN

9- Nguyen tac ghi nhan TSCD hu'u hinh

Tai san c6 djnh huu hinh dugc ghi nhan theo nguyen gia triJ di (-) gia trj hao mon IQy ke. Nguyen gia la toan bo cac chi phi ma Ngan hang phai bo ra de c6 dugc tai san c6 djnh tinh den thai diem dua tai san do vao trang thai sEn sang su dung theo dg tinh. Cac chi phi phat sinh sau ghi nh^n ban dau chi dugc ghi tang nguyen gia tai san c6 djnh neu cac chi phi nay chac chan lam tang Igi ich kinh te trong tuong lai do su dung tai san do. Cac chi phi khong thoa man dieu kien tren dugc ghi nhan la chi phi trong ky.

Khi tai san c6 dinh dugc ban hoac thanh ly, nguyen gia va kliau hao luy ke dugc xoa so va bat ky khoan lai 16 nao phat sinh tu viec thanh ly dSu dugc tinh vao thu nhap hay chi phi trong ky.

Xac djnh nguyen gia trong tirng truong hgp

Tai san cd dinh huu hinh mua sam

Nguyen gia tai san c6 dinh bao g6m gia mua (trir (-) cac klioan dugc chiet kliau thuang mai hoac giam gia), cac klioan thue (kliong bao gom cac klioan thue dugc hoan lai) va cac chi phi lien quan true tiep den viec dua tai san vao trang thai sin sang su dung, nhu chi phi iSp dat, chay thu, chuyen gia va cac chi phi lien quan true tiep kliac.

Tai san c6 dinh liinh tlianh do d4u tu xay dung theo phuong thue giao than, nguyen gia la gia quySt toan cong trinh d4u tu xay dung, cac chi phi lien quan true tiSp khae va le phi truae ba (neu c6).

Tai san c6 dinh la nha cua, vat kien true gan lien v6i quyen sir dung dat thi gia trj quyen sii dung dat dugc xac dinh rieng biet va ghi nhan la tai san c6 dinli v6 hinh.

Tai san c6 dinh hini hinh tie xay dimg hoac tu che

Nguyen gia tai san c6 dinh hii-u hinh tu xay dung hoac tu che la gia thanh thirc te cua tai san e6 dinh tu xay dung hoac tu che, cpng (+) chi phi lap dat, chay thu. Trucmg hgp Ngan hang dung san pham do minh san xu4t ra d l chuyin thanh tai san c6 dinh thi nguyen gia la chi phi san xuat san pham do cgng (+) cac chi phi true tiep lien quan den viec dua tai san do vao trang thai san sang su dung. Trong cae truong hgp tren, mgi klioan lai ngi bp khong dugc tinh vao nguyen gia eiia tai san do.

Tai san c6 dinh hini hinh nma du&i hinh thue trao doi

Nguyen gia tai san eo djnh hiru hinh mua dual hinh thue trao doi vai mot tai san c6 djnh huu hinh kliong tuong ty hoac tai san khae dugc xac djnh theo gia trj hgp ly ciia tai san c6 djnh bun hinli nhan v§, hoac gia trj hgp ly cua tai san dem trao doi, sau klii dieu chinh cac klioan tien hoac tuong duong i\hr\a them hoac thu ve.

Nguyen gia tai san c6 dinh hiJu hinh mua duoi hinh thue trao doi vai mot tai san eo djnh hiru hinh tuang tu, hoac CO the hinh thanh do dugc ban de doi lay quyen so hiru mot tai san tuong tu. Trong ca liai truong hgp khong CO bat ky khoan lai hay 16 nao dugc ghi nhan trong qua trinh trao d6i.

Tai san c6 dinh huu hinh tang tir cac ngudn khae

Nguyen gia tai san eo djnh hiJu hinh dugc tai trg, bieu tang dugc ghi nhan ban dau theo gia trj hgp ly ban diu. Truong hgp ldi6ng ghi nhan theo gia trj hpp ly ban dau thi Cong ty ghi nhan theo gia trj danh ngliTa cong (+) cac chi phi lien quan true ti6p &kn viec dua tai san vao trang thai sin sang su dung.

Thuyet minh nay la bo phgn hap thanh cac Bao cdo tai chinh hap nhdt 18

N G A N H A N G T H l / O T V G M A I C6 P H A N B A C A M a u so B 0 5 / T C T D - H N


Nam tai chinh kit thiic ngay 31/12/2013

10- Nguyen tac ghi nhan T S C D v6 hinh

Tai san c6 djnh v6 hinh duoc ghi nhan theo nguyen gia tm di (-) gia tri hao mon lijy ke. Nguyen gia tai san CO dinh v6 hinh la toan bo cac chi phi ma Ngan hang phai bo ra de c6 dugc tai san c6 djnh v6 hinh tinh den thai diem dua tai san do vao su dung theo du kien.

Xac dinh nguyen gia trong timg truang hcrp

Mua tai san c6 dinh vd hinh rieng biet

Nguyen gia TSCD v6 hinh mua rieng biet bao gom gia mua (trir (-) cac khoan dugc chiet kliau thuong mai hoac giam gia), cac kiioan thue (khong bao gom cac klioan thue dugc hoan iai) va cac chi phi lien quan true tiep den viec dua tai san vao trang thai san sang sir dung. Kli i quyen sir dung dat dugc mua cung vai nha cua, vat kien true tren dat thi gia trj quyen su dung dat dugc xac dinh rieng biet va ghi nhan la TSCD v6 hinh.

Tai san c6 dinh v6 hinh hinh thanh tir viec trao doi thanh toan bang chung tu lien quan den quyen so huu v6n cua don vi, nguyen gia tai san c6 djnh v6 hinh la gia trj hgp ly cua cac chung tir dugc phat hanh lien quan den quyen so hiiu von.

Mua tai san c6 dinh v6 hinh tu viec sap nhgp doanh nghiep

Nguyen gia tai san c6 djnh v6 hinh hinh thanh trong qua trinh sap nhap doanh nghiep c6 tinh chat mua lai la gia tri hop ly cua tai san do vao ngay mua.

Tai san cd dinh vd hinh la quyen sic dung dat

Nguyen gia tai san c6 dinh v6 hinh la quyen su dung dat la so tien tra klii nhan chuyen nhugng quyen su dung dat hgp phap tu nguoi kliac hoac gia tri quyen su dung dat nhan gop von lien doanh.

Phan mem may vi tinh

Ph4n mSm may tinh la toan bo cac chi phi ma Ngan hang da chi ra tinh din thai diem dua phSn m6m vao su dung.

Tai san c6 dinh v6 hinh tang tu cac nguon khdc

Nguyen gia tai san c6 dinh v6 hinh dugc tai trg, bieu tang dugc ghi nhan ban dau theo gia tri hgp ly ban d4u. Truang hgp khong ghi nhan theo gia tri hgp ly ban dau thi Ngan hang ghi nhan theo gia trj danh nghia cong (+) cac chi phi lien quan true tiep den viec dua tai san vao trang thai san sang su dung.

Tai san cd dinh vd hinh mua duai hinh thuc trao doi

Nguyen gia tai san c6 djnh v6 hinh mua duai hinh thuc trao doi vai mot tai san c6 djnh v6 hinh kliong tuong tu hoac tai san kliac dugc xac dinh theo gia tri hgp ly ciia tai san c6 dinh v6 hinh nhan ve, hoac gia trj hgp ly cua tai san dem trao doi, sau klii dieu chinh cac klioan tien hoac tuong duong tien tra them hoac thu ve.

Nguyen gia tai san c6 djnh v6 hinh mua duai hinh thuc trao doi vai mot tai san c6 djnh v6 hinh tuang tu', hoac CO the hinh thanh do dugc ban de doi lay quyen sa hiJu mot tai san tuang tu. Trong ca hai truang hop khong CO bat ky klioan lai hay 16 nao dugc ghi nhan trong qua trinh trao doi.

Tai san c6 dinh v6 hinh duoc too ra tir noi bo Ngan hang

Nguyen gia tai san c6 djnh v6 hinh dugc tao ra tir ngi bg Ngan hang bao gom toan bg chi phi phat sinh tir thai diSm ma tai san v6 hinh dap ung dugc djnh ngliTa va tieu chuan ghi nhan tai san c6 djnh v6 hinh d&i khi tai san dugc dua vao su dung.

Thuyit minh nay Id bp phan hap thanh cac Bao cdo tai chinh hap nhdt 19

NGAN H A N G T H l / O N G M A I C O P H A N B A C A Mau so B05/TCTD-HN

T H U Y E T MINH B A O C A O TAI C H I N H HOP N H A T (tiSp theo)


11- Phuong phap khau hao TSCD:

Tai san c6 djnh dugc kliau hao theo phuang phap dirong thang dua tren thai gian sii dung uac tinh cua tai san. Thai gian su dung uoc tinh la thai gian ma tai san phat huy dugc tac dung cho san xuat kinh doanh. c *

Thai gian huu dung w&c tinh cua cdc TSCD nhir saw ''•^'^

Nha cua, vat kien true 25 nam

May moc, thiSt hi 03 - 05 nam ^

Phuang tien van tai, truyin d§n 06 - 10 nam

Thiet bj, dung cu quan iy 03 - 05 nam

Phan mem may tinh 03 - 08 nam

Quyen sir dung ddt c6 thai hgn dirac khdu hao phu hap vai thai hgn tren gidy chi'mg nhdn quyen sir dung ddt.

Quyen sir dung ddt v6 thai hgn dirac ghi nhdn theo gid goc vd khong tinh khdu hao.

13- Ke toan cac giao djch thue tai san

Thue boat dong: la loai hinh thue tai san c6 dinh ma phan Ion riii ro va Igi ich gan lien vai quyen sa huu cua tai san thuoc ve ben cho thue. KJioan thanh toan dual hinh thue thue hoat dong dugc hach toan vao Bao cao k§t qua kinh doanh hgp nhit theo phuang phap duong thang dua tren thai han thue hoat dong.

Thue tai chinb: la viec thue tai san c6 dinh ma v l thue chat Ngan hang chju toan bo rui ro cung vai huang Igi ich tir quyen sa huu tai san. Thue tai chinh dugc ghi nhan la tai san va ng phai tra tai thai dilm bSt dau viec thue vai s6 ti6n hach toan la so thap han khi so sanh giua gia trj hgp ly ciia tai san thue vai hien gia ciia toan bo cac klioan thanh toan t6i thi6u. Khoan thanh toan tien thue tai chinh dugc tach ra thanh chi phi tai chinh va khoan phai tra ng goc de duy tri mot ty le lai suat c6 dinh tren ca so so du ng thue tai chinh. Khoan phai tra ng goc khong bao gom chi phi tai chinh, dugc hach toan la cac khoan ng cac TCTD. Chi phi tai chinh dugc hach toan vao Bao cao ket qua kinh doanh hgp nhat trong suot thai gian ciia hgp dong thue. TSCD thue tai chinh duoc khau hao can cu vao thai gian ngan han khi so giiJa thai han hiru dung cua tai san v6i thai gian thue tai chinh.

14- Bat dong san dau tu-

Nguyen tic ghi nhan Bat dong san dau tu-: dugc ghi nhan theo nguyen gia trii di (-) gia trj hao mon IQy k l .

Nguyen gia cua bat dong san dau tu: La toan bo cac chi phi bang tien hoac tuong duang tien ma doanh nghiep phai bo ra hoac gia tri hgp ly ciia cac khoan dua ra de trao doi nham c6 dugc bat dong san d4u tu tinh den thai dilm mua hoac xay dung hoan thanh bat dong san dau tu do.

Nguyen gia ciia bat dong san dau tu dugc mua bao gom gia mua va cac chi phi lien quan true tiep nhu: phi djch vu tu van ve phap luat lien quan, thue truoc ba, cac chi phi lien quan kliac.

Nguyen gia ciia bat dong san dau tu ty xay dung la gia thanh tiiyc te va cac chi phi lien quan true ti6p cua bit dong san diu tu tinh d§n ngay hoan thanh CQng viec.

Chi phi lien quan den bat dong san dau tu phat sinh sau ghi nhan ban dau dugc ghi nhan la chi phi kinh doanh trong ky, trir klii chi phi nay c6 klia nang chac chan lam cho bat dong san dau tu tao ra Igi ich kinh t8 trong tuong lai nhieu hon miic hoat dong dugc danh gia ban dau thi dugc ghi tang nguyen gia bat dong san dau tu.

Thiiyet minh nay Id ho phdn hap thanh cdc Bdo cao tai chinh hap nhdt 20

NGAN H A N G THlTONG M A I C6 P H A N B A G A

T H U Y E T MINH B A O C A O TAI C H I N H HOP N H A T (tiep theo)


Mau s6 B05/TCTD-HN

14- Bat dong san dau tir (tiep theo)

Kli i bat dong san dau tu dugc ban, nguyen gia va khau hao luy ke dugc xoa so va bat ky klioan lai 16 nao phat sinh deu dugc hach toan vao thu nhap hay chi phi trong ky.

Phircng phap khau hao Bat dong san dau tu": khau hao dugc ghi nhan theo phuang phap duang thang dira tren thai gian hOu dung uac tinh ciia bat dgng san dau tu do.

Thdigian huu clung iv&c tinh cua cac bat dong san dau tu nhusau:

Nha xuang, vat kien true 5 - 50 nam

Qiryin sit dung ddt c6 thai hgn duoc khau hao phii hap v&i thai hgn tren gidy chimg nhan quyen sir dung ddt.

Quyen sic dung ddt v6 thai hgn duac ghi nhdn theo gid goc vd khong tinh khau hao.

15- Tien va cac khoan tuong duong tien

Tren bao cao luu chuyen tiSn te hop nhat, tien va cac khoan tuong ducmg tien bao gom tien, kim loai quy va da quy, ti&i gui thanh toan tai Ngan hang Nha nuac Viet nam, tiSn giii kliong ky han va c6 ky han tai TCTD khac c6 thai han kli6ng qua 90 ngay kS tu ngay gui, trai phieu chinh phii va cac giay tor c6 gia ngan han kliac dii dieu kien tai chiSt khau vai Ngan hang Nha nuac, chiing klioan c6 tho'i han thu h6i hoac dao han kli6ng qua 3 thang ke tu ngay mua.

16- Cac khoan dy phong:

Cac khoan du phong dugc ghi nhan klii: Ngan hang c6 mot nghia vu hien tai phat sinh tu cac sir kien da qua; Co the dua den sir giam siit nhung Igi ich kinh te can thiet de thanh toan nghia vu ng; G ia tri cua nghia vu ng do dugc u6c tinh mot each dang tin cay. Du phong kli6ng dugc ghi nhan cho cac klioan 16 hoat dgng trong tuang lai.

Khi CO nhieu nghia vu ng tuang tu nhau thi klia nang giam siit Igi ich kinh te do viec thanh toan ngliTa vu ng dugc xac djnh thong qua viec xem xet toan bg nhom nghia vu noi chung. Du phong ciing dugc ghi nhan cho du kha nang giam siit Igi ich kinh t§ do viec thanh toan tirng nghia vu ng la rat nho.

Du phong dugc tinh a gia tri hien tai ciia cac khoan chi phi du tinh de thanh toan nghia vu ng vai suat chiet kh4u truoc thu^ va phan anh nhirng danh gia theo thi truoiig hien tai ve thai gia cua tien te va rui ro cu the cua khoan ng do. Khoan tang len trong du phong do thai gian troi qua dugc ghi nhan la chi phi tien lai.

Du- phong trg cap thoi viec: Theo Luat lao dgng Viet Nam, nhan vien ciia Ngan hang dugc huong klioan trg c§p th6i viec can cir vao s6 nam lam viec tinh tu ngay bat dau lam viec den ngay 31/12/2008. Khoan trg cSp nay dugc tra mot Ian khi nguai lao dgng th6i lam viec cho Ngan hang. Ngan hang dang trich lap dir phong trg cap thoi viec can cu vao Thong tu 180/2012/TT-BTC ngay 24/10/2012 ciia Bg Tai chinh.

17- Nguyen tic va phuong phap ghi nhan chi phi thue TNDN hien hanh, chi phi thue TNDN hoan lai

Chi phi thue thu nhap doanh nghiep dugc xac dinh g6m tong chi phi thue thu nhap doanh nghiep hien hanh va chi phi thu6 thu nhap doanh nghiep hoan lai klii xac djnh igi nhuan hoac 16 ciia mot ky ke toan

Chi phi thue thu nhap doanh nghiep hien hanh: la so thue thu nhap doanh nghiep phai nop (hoac thu h6i dugc) tinh tren thu nhap chju thue va thue suat thue thu nhap doanh nghiep ciia nam hien hanh theo Luat thue TNDN hien hanh dugc ghi nhan.

Thuyet minh nay la bo phdn hap thanh cdc Bao cdo tai chinh hap nhdt 21

NGAN HANG THtTONG MAI CO PHAN BAG A

THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)

Nam tai chinh ket thue ngay 31/12/2013

Mau s6 B05/TCTD-HN

17- Nguyen t5c va phuong phap ghi nhan chi phi thue TNDN hien hanh, chi phi thue TNDN hoan lai (tiep theo)

Chi phi thue thu nhap doanli nghiep hoan lai dugc xac djnh cho cac Ichoan chenh lech tam tha i tai ngay lap

bang can doi toan giQa co' so tinh thue thu nhap cua cac tai san, ng phai tra va gia trj ghi so ciia chung

cho muc dich bao cao tai chinh va gia trj sir dung cho muc dich thue. Thue thu nhap hoan lai phai tra dugc

ghi nhan ciio tat ca cac khoan chenh lech tam thoi, con tai san thue thu nhap hoan lai chi dugc ghi nhan klii

ch i c chin CO dii Igi nhuan tinh thue trong tuong lai de khau tru cac khoan chenh lech tam tha i .

G ia trj ghi s6 cua tai san thue thu nhap doanh nghiep hoan lai phai dugc xem xet lai vao ngay ket thiic nien

do ke toan va phai giam gia trj ghi so cua tai san thue thu nhap hoan lai den m u c bao dam chac chan c6 du

Igi nhuan tinh thue cho phep Igi ich ciia mot phan hoSc toan bg tai san thue thu nhap hoan lai dugc su dung.

Cac tai san thue thu nhap doanh nghiep hoan lai chua ghi nhan truac day dugc xem xet lai vao ngay ket

thue nien do k^ toan va dugc ghi nhan khi chac chan c6 du Igi nhuan tinh thue de c6 the su dung cac tai san

thue thu nhap hoan iai chua ghi nhan nay.

Thue thu nhap hoan lai dugc ghi nhan vao bao cao ket qua boat dgng kinh doanh ngoai trir t ruang hgp thue

thu nhap phat sinh lien quan den mot khoan muc dugc ghi thang vao von chu s a huu, trong truang hgp nay,

thue thu nhap hoan lai cung dugc ghi nhan true tiep vao von chii so huu.

Ngan hang chi bu trir cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra k l i i Ngan hang c6

quyen hgp phap dugc bu trir giua tai san thue thu nhap hien hanh voi thue thu nhap hien hanh phai nop va

cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra lien quan tdi thue thu nhap doanh

nghiep dugc quan ly boi cung mot ca quan thue doi voi ciing mot dan vi chju thue va doanh nghiep du dinh

thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren c a sa thuaii.

Cac khoan thue phai nop ngan sach nha nuoc se dugc quyet toan cu the va i c a quan thue. Chenh lech giira

so thue phai nop theo so sach va so lieu kiem tra quyet toan se dugc dieu chinh kl i i c6 quyet toan chinh thue

voi CO quan thue.

18- Ke toan cac khoan von vay, phat hanh chiing khoan no, cong cu von

Chi phi di vay la lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac klioan vay cua Ngan

hang. Chi phi di vay dugc ghi nhan vao chi phi tra lai trong ky klri phat sinh l ien quan true tiep den viec dau

tu xay dung hoac tai san do dang thi chi phi di vay dugc tinh true tiep vao g ia trj cua tai san do theo quy

djnh cua chuin muc ke toan Vie t Nam.

19- Von chii so huu

V o n chu so hiru cua Ngan hang dugc trinh bay tren bang can doi ke toan hgp nhat bao g6m: V o n dieu le,

thang du von c6 phan, c6 phieu quy va von khac.

Nguon von kinh doanh dugc hinh thanh tir so tien ma cac c6 dong da gop von mua c6 phan, c6 phieu,

hoac dugc bo sung tu Igi nhuan sau thue theo Nghj quyet ciia Dai hgi dong c6 dong hoac theo quy djnh

trong di§u le boat dgng ciia Ngan hang. Nguon von kinh doanh dugc ghi nhan theo so von thue te da gop

bang tien hoac hkng tai san tinh theo menh gia ciia c6 phi6u da phat hanh khi m a i thanh lap, hoac huy dgng

them de m a rgng quy mo boat dgng cua Ngan hang.

Thiiyet minh nay la bo phan hap thanh cac Bao cao tai chinh hap nhdt 22

N G A N H A N G T H l T O N G MAI C6 P H A N B A G A

T H U Y E T MINH B A O C A O TAI C H I N H HOP N H A T (tiep theo)


Mau so B05/TCTD-HN

19- Von chu SO'huu (tiep theo)

Thang dir von c6 phan: Phan anh klioan chenh lech tang giiJa so tien thu'c te thu dugc so VCTI menh gia khi phat hanh Ian dau hoac phat hanh b6 sung c6 phieu va chenh lech tang, giam giija so tien thirc te thu dugc so voi gia mua lai khi tai phat hanh c6 phieu quy. Truong hgp mua lai c6 phieu de hiiy bo ngay tai ngay mua thi gia trj CO phieu dugc ghi giam nguon von kinh doanh tai ngay mua la gia thuc te mua lai va cung phai ghi giam nguon von kinh doanh chi tiet theo menh gia va phan thang du von c6 phan cua c6 phieu mua lai.

Co phieu quy la c6 phieu ciia Ngan hang da phat hanh va dugc Ngan hang mua lai. Klioan tien da tra de mua CO phieu, bao gom cac chi phi c6 lien quan true tiep, dugc giam trir vao von chu so hiJu den khi cac c6 phieu quy dugc hiiy bo hoac tai phat hanh. So tien thu do tai phat hanh hoac ban c6 phieu quy triJ di cac chi phi lien quan true ti8p den viec tai phat hanh hoac ban c6 phieu quy dugc tinh vao phan von chu so huu.

Von khac: Phan anh so von kinh doanh dugc hinh thanh do bo sung tir kit qua hoat dong kinh doanh hoac dugc tang, bieu, tai trg, danh gia lai tai san.

Lcri nhuan chua phan phoi

Nguyen tic ghi nhan Igi nhuan chua phan phoi: dugc ghi nhan la so Igi nhuan (hoac 16) tir ket qua hoat dong kinh doanh hgp nhat ciia Ngan hang sau klii tru (-) chi phi thue thu nhap doanh nghiep cua ky hien hanh va cac khoan diku chinh do ap dung hoi to thay d6i chi'nh sach k^ toan va dieu chinh h6i t6 sai sot trong yeu ciia cac nam truac.

Viec phan phoi Igi nhuan va tri'ch lap cac quy dugc can cu vao dieu le ciia Ngan hang va to trinh Hoi dong quan trj duo'c thong qua Dai hoi d6ng c6 dong hang nam.

20- Cac ben lien quan

Cac ben lien quan la cac doanh nghiep, cac ca nhan, true tiep hay gian tiep qua mot hay nliieu trung gian, c6 quy&i ki6m soat Ngan hang hoac chiu sir ki lm soat ciia Ngan hang. Cac ben lien ket, cac ca nhan nao true tiep hoac gian tiep nam giu quyen bieu quyet ciia Ngan hang ma c6 anh huong dang ke doi vai Ngan hang, nhiJng chiic trach quan ly chii chot nhu Ban Tong Giam doc, Hoi dong quan tri, nhung thanh vien than can trong gia dinh ciia nhung ca nhan hoac cac ben lien ket hoac nhOng cong ty lien ket vai ca nhan nay cung dugc coi la cac ben lien quan. Trong viec xem xet tirng moi quan he giiia cac ben lien quan, ban chat ciia iri6i quan he dugc chu y chu kliong phai la hinh thuc phap ly.

V- THONG TIN B O SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI K E TOAN HOP NHAT

1- Tien mat, vang bac, da quy

31/12/2013 31/12/2012

D6ng D6ng Tien mat bang dong Viet Nain 331.010.724.360 602.502.737.637

Tien mat bSng ngoai te 113.269.841.665 79.833.264.760

T6ng 444.280.566.025 682.336.002.397

Tien gui tai Ngan hang Nha nu"6"c • 31/12/2013 31/12/2012

Dong D6ng Tien giri thanh toan tai Ngan hang Nha nuac 286.981.172.011 1.579.126.035.741

T6ng 286.981.172.011 1.579.126.035.741

Thuyet minh nay la bo phan hap thanh cac Bdo cdo tai chinh hap nhdt 23

NGAN HANG THl/ONG MAI CO PHAN BAG A

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tigp theo)


Mau so B05/TCTD-HN

Tien, vang gii tai cac TCTD khac va cho vay cac TCTD khac

31/12/2013 31/12/2012 Dong Dong

a. Tien, vang giii tai cac to chiic tin dung khac Tien, viing giri klidng ky han 425.519.490.502 140.059.958.884 - Bang dong Viet Nam 21.259.634.868 34.016.457.713 - Bang ngoai te, vang 404.259.855.634 106.043.501.171 Tien, vang gih c6 ky han 108.364.800.000 112.156.000.000 - Bang VND 70.500.000.000 70.500.000.000 - Bang ngoai te, vang 37.864.800.000 41.656.000.000 T6ng 533.884.290.502 252.215.958.884

b. Cho vay cac to chiic tin dung khac - Bang dong Viet Nam 1.174.000.000.000 1.099.000.000.000 - Bang ngoai te, vang 155.666.400.000 616.508.800.000

- Du phong rui ro cho vay cac to chuc tin dung Idiac 0 0

T6ng 1.329.666.400.000 1.715.508.800.000

T6ng cong tien, vang gifi tai cac TCTD khac va cho vay cac TCTD khac

1.863.550.690.502 1.967.724.758.884

Chung khoan kinh doanh

31/12/2013 31/12/2012 Dong Dong

Chiing khoan Ng* 500.000.000.000 0 - Chung khoan Ng do cac to chuc tin dung kliac trong nirac phat hanh

500.000.000.000 0

Chiing klioan Von 118.051.908.056 111.931.118.056 - Chung khoan Von do cac to chuc tin dung khac trong nuoc phat hanli

96.163.408.056 90.042.618.056

- Cliiing khoan Von do cac to chuc kinh te trong nuac phat hanh

21.888.500.000 21.888.500.000

Chiing khoan kinh doanh idiac 0 0

Du phong giam gia chiing khoan kinh doanh (21.847.298.816) (24.694.213.516)

TSng 596.204.609.240 87.236.904.540

Thuyet minh v§ tinh trang niem yet cua cac chirng khoan kinh doanh

31/12/2013 31/12/2012 Dong Dong

Chiing khoan No": - Da niem yet 500.000.000.000 0 - Chua niem yet 0 0

Chung khoan Von: - Da niem yet 86.512.308.056 80.391.518.056 - Chua niem yet 31.539.600.000 31.539.600.000

Tong 618.051.908.056 111.931.118.056

Thuyet minh nay la bo phgn hap thanh cdc Bdo cdo tai chinh hap nhdt 24


THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)

Nam tai chinh kk thiic ngay 31/12/2013

Mau so B05/TCTD-HN

6- Cho vay khach hang

7-

31/12/2013 31/12/2012 Dong Dong

Cho vay cac to chiic kinh te, ca nhan trong nuac 29.503.802.132.230 22.317.879.608.550 Cho vay chiet khau thuong phieu va cac giay to c6 414.231.519 30.678.912 gia ^ ^ Cho vay bang von tai trg, liy thac dau tu 500.490.000 955.000.000 Cho vay khac 8.364.196.431 4.214.583.190 T6ng 29.513.081.050.180 22.323.079.870.652

Phan tich chat luong nff cho vay:

31/12/2013 31/12/2012 Don^ Tyle Dong Ty le

Ng dii tieu chuan 28.780.992.130.777 97,52% 21.003.544.775.994 94,09% No ckn chu y 48.022.770.000 0,16% 55.767.399.998 0,25% Ng duai tieu chuin 224.534.500.579 0,76% 341.932.287.676 1,53% Ngngiiinga 46.611.124.496 0,16% 117.744.054.833 0,53% Ng CO kha nang mat von 412.920.524.328 1,40% 804.091.352.151 3,60% T6ng 29.513.081.050.180 100,00% 22.323.079.870.652 100,00%

Phan tich du no theo thoi gian

31/12/2013 31/12/2012 D6ng Dong

Ng ngan han 22.427.208.558.516 17.042.939.313.010 Ng trung han 4.748.400.969.225 3.083.672.769.248 No dai han 2.337.471.522.439 2.196.467.788.394 T6ng 29.513.081.050.180 22.323.079.870.652

Du" phong rui ro cho vay khach hang

Du phong chung Du phong cu the Dong Dong

Nam 2013 So du' dau nam 177.135.096.514 89.799.750.212 Dir phong riii ro trich lap trong nam/ (Hoan nhap du 32.658.605.062 305.923.327.465 phong trong nam) Du phong giam do xu ly cac klioan ng kho thu hoi 0 (337.148.690.140) bang nguon du phong

(337.148.690.140)

Dieu chinh tang/ (giam) khac 0 0 So du cuoi nam 209.793.701.576 58.574.387.537

Nam 2012 So dudau nam 138.071.178.326 8.395.173.015 Du phong rui ro trich lap trong nSm/ (Hoan nliap du 39.063.918.188 81.404.577.197 phong trong nam) So du cuoi nam 177.135.096.514 89.799.750.212

Thiiyh minh nay la bo phan hap thanh cac Bao cao tai chinh hap nhdt 25




MSu s6 B05/TCTD-HN

8- Chiing khoan dau tu-

Chung khoan dau tir san sang de ban

31/12/2013 31/12/2012 Dong Dong

a. Chieiig khodn Ng- 12.666.022.176.690 1.978.788.789.144 - Clurng khoan Chinh phu 5.178.369.422.009 1.560.788.789.144 - Chung khoan N g do cac to chuc tin dung khac

trong nu'oc phat hanh 6.339.993.157.265 0

- Chimg klioan N g do cac to chuc kinh te trong nuoc piiat lianh

1.147.659.597.416 • 418.000.000.000

c. Dir plidng gidm gid chitng khodn sdn sang cte ban

0 0

T6ng 12.666.022.176.690 1.978.788.789.144

Chiing khoan dau tir giu' den ngay dao han

31/12/2013 31/12/2012 D6ng Dong

- Chung khoan N g do cac to chuc kinh te trong nuac phat hanJT

106.589.501.048 0

- Dir phong giam gia chung khoan dau tu giir den 0 0

ngay dao han 0 0

T6ng 106.589.501.048 0

Gop von, dau tu dai han

Phan tich gia tri dau tu theo loai hinh dau tu

31/12/2013 31/12/2012 Dong D6ng

Dau tu vao cong ty con 0 0 Cac khoan d4u tu dai lian kJiac 764.699.228.796 722.867.284.841 D u phong giam gia dau tu dai han (30.282.000.000) 0 T6ng 734.417.228.796 722.867.284.841

Thiiyet minh nay la bp phdn hap thanh cac Bao cdo tai chinh hap nhdt 26

NGAN HANG THirONG MAI C O PHAN B A C A Mau so B05/TCTD-HN

T H U Y E T MINH B A O C A O TAI CHINH HOP N H A T (tiep theo)


9- Gop von, dau tu- dai han (tiep theo)

Chi tiet cac khoan dau tu' dai han khac cua Ngan hang

Dcm vi tinh: Dong

31/12/2013 31/12/2012 Dan vi dau tu'

Gia goo Ty phan nam giir

Gia goc Ty phan nam giir

Cong ty Co phan Za HuTig 33.976.000.000 10,96% 29.576.000.000 9,54% Quy dau tu chung khoan con ho Viet Nam 25.000.000.000 5,00% 55.000.000.000 11,00% H T X Dam sen 4.570.000.000 10,88% 4.570.000.000 10,88% Cong ty Co phan Chung khoan Viet 4.000.000.000 10,67% 4.000.000.000 10,67% Cong ty Co phin Thuy dien Thai A n 45.000.000.000 10,00% 45.000.000.000 10,00% Cong ty CP D T X D & T M Ha No! 80.000.000.000 10,00% 80.000.000.000 10,00% Cong ty Co phan Lam nghiep thang 5 30.000.000.000 10,00% 30.000.000.000 10,00% Cong ty Co phan dau tu giao due T H 5.800.000.000 10,01% 2.000.000.000 3,45% Cong ty Co phan HCru nghj 1.500.000.000 5,73% 1.500.000.000 5,73% Cong ty Co phan Dau tu' tai chinh va Vang Bac A

12.600.000.000 7,00% 12.600.000.000 7,00%

Quy thanh vien VietcomBankl 5.000.000.000 3,33% 5.000.000.000 3,33% Quy dau tu chirng klioan H a N o i (Hanoifund) 11.165.000.000 5,58% 11.165.000.000 5,58% Quy dau tu chung klioan Sal Gon A 2 14.260.000.000 2,85% 15.400.000.000 3,08% Cong t}' Co phan Thuy dien Hua N a 115.500.000.000 5,75% 115.500.000.000 5,75% Cong ty CO phan dich vu the SmartLink. 1.970.000.000 3,94% 1.970.000.000 3,94% Quy Dau tu Doanh Nghiep Hang Dau Viet Nam (VF4)

30.883.190.000 3,83% 30.883.190.000 3,83%

Quy dau tu tSng truong Viet Nam (VF2) 21.663.191.416 2,25% 23.771.247.461 2,47% Quy diu tu chung klioan Viet Nam ( V F l ) 1.931.847.380 0,19% 1.931.847.380 0,19% Cong ty Co phan thuc pham sua T H 253.000.000.000 6,66% 253.000.000.000 6,66% Quy dau tu trai phieu M B Capital Viet Nam 5.500.000.000 10,13% 0 0,00% Quy M B Land 900.000.000 0,14% 0 0,00% Cong ty CP Quan ly Quy Dau tu M B (MB Capital)

19.780.000.000 9,89% 0 0,00%

Cong ty T N H H Du lich Dich vu Tarn Dao 40.700.000.000 10.00% 0 0.00%

T6ng 764.699.228.796 722.867.284.841

TJmyet minh nay la bo phdn hap thanh cdc Bdo cdo tdi chinh hap nhdt 27

) ) 1 1 ) ) 1 ) 1 1 1 » > » » » * N G A N H A N G T H U ' O N G M A I C O P H A N B A G A M a u so B 0 5 / T C T D - H N

T H U Y E T M I N H B A O C A O T A I C H I N H H Q P N H A T (tiep theo)


10- Tai san c6 djnh huu hinh

Tang, giam tai san c6 djnh huu hinh nam 2012:

Dov vi tinh: Dong

Khoan muc Nha cira, vat kien triic May nioc, thiet bj Phuoiig tien van tai,

truyen dan Thiet b| van phong Cong

Nguyen gia So du dau nam So tang trong nam

- Mna trong nam So giam trong nam

- Giam khac

74.019.653.506 7.785.954.292 7.785.954.292

196.127.951 196.127.951

43.453.260.963 5.696.732.621 5.696.732.621

466.623.287 466.623.287

25.649.590.294 2.851.996.313 2.851.996.313

543.282.813 543.282.813

30.656.207.838 12.146.329.608 12.146.329.608

1.550.811.420 1.550.811.420

173.778.712.601 28.481.012.834 28.481.012.834 2.756.845.471 2.756.845.471

So du cuoi nam 81.609.479.847 48.683.370.297 27.958.303.794 41.251.726.026 199.502.879.964 Gia trj hao mon luy ke So du dau nam S6 tang trong nam

- Khdu hao trong nam So giam trong nam - Giam khdc

20.130.280.317 4.722.350.042 4.722.350.042

0 0

18.776.497.890 5.225.666.913 5.225.666.913

0 0

15.741.894.061 3.010.150.825 3.010.150.825

0 0

4.599.785.368 4.262.980.750 4.262.980.750 1.371.815.904 1.371.815.904

59.248.457.636 17.221.148.530 17.221.148.530 1.371.815.904 1.3 7J.815.904

So du cuoi nam 24.852.630.359 24.002.164.803 18.752.044.886 7.490.950.214 75.097.790.262 Gia trj con lai Tai ngay dau nam 53.889.373.189 24.676.763.073 9.907.696.233 26.056.422.470 114.530.254.965 Tai ngay cuoi nam 56.756.849.488 24.681.205.494 9.206.258.908 33.760.775.812 124.405.089.702

Thuyet minh nay Id bo phdn hap thdnh cdc Bdo cdo tai chinh hgp nhat 28

1 1 1 1 1 1 1 1 1 1 ^ 1 1 1 1 1 1 N G A N H A N G T H U O N G M A I C6 P H A N B A G A M S u so B 0 5 / T C T I ) - H N

T H U Y E T M I N H B A O C A O T A I C H I N H H Q P N H A T (ticp theo)

N a m tai chinh ket thuc ngay 31/12/2013

10- Tai san c6 djnh huu hinh (tiep theo)

Tang, giam tai san c6 djnh huu hinh nam 2013:

Dcni vi tinh: Dong

Khoan muc Nha ciJa, vat ki6n true May nioc, thiet hj Phuong tien van tai, truyen dan

Thiet bj van phong COng

Nguyen gia So du dau nam 81.609.479.847 48.683.370.297 27.958.303.794 41.251.726.026 199.502.879.964 So tang trong nam 6.531.797.381 39.291.110.388 6.610.554.113 10.463.667.035 62.897.128.917

- Mua trong nam 6.531.797.381 39.291.110.388 6.610.554.113 10.463.667.035 62.897.128.917 So giam trong nam 2.720.683.533 11.663.476.982 2.924.137.275 11.292.476.279 28.600.774.069

- Giam kliac 2.720.683.533 11.663.476 982 2.924.137.275 7 7,292.- 76.279 28.600.774.069 So dir cuoi nam 85.420.593.695 76.311.003.703 31.644.720.632 40.422.916.782 233.799.234.812 Gia trj hao mon luy ke So diT dau nam 24.852.630.359 24.002.164.803 18.752.044.886 7.490.950.214 75.097.790.262 So tang trong nam 9.169.530.261 9.404.664.458 4.846.116.573 7.781.016.360 31.201.327.652

- Khdu hao trong nam 9.169.530.261 9.404.664.458 4.846.116.573 7.781.016.360 31.201.327.652 So giam trong nam 1.866.093.062 1.941.741.538 706.884.652 1.033.874.064 5.548.593.316 - Giam khac 1.866.093.062 1.941.741.538 706.884.652 1.033.874.064 5.548.593.316 So du cuoi nam 32.156.067.558 31.465.087.723 22.891.276.807 14.238.092.510 100.750.524.598 Gia trj con lai Tai ngay dau nam 56.756.849.488 24.681.205.494 9.206.258.908 33.760.775.812 124.405.089.702 Tai ngay cuoi nam 53.264.526.137 44.845.915.980 8.753.443.825 26.184.824.272 133.048.710.214

Thuyet minh nay la bo phdn h()p thanh cac Bdo cdo tai chinh hap nhdt 29

N G A N H A N G T H l T O N G M A I C 6 P H A N B A C A

T H U Y E T M I N H B A O C A O T A I C H I N H H Q P N H A T (tiep theo)


M a u so B 0 5 / T C T D - H N

12- Ta i san c6 djnh v6 hinh

Tang, giam tai san c6 d jnh v6 h i n h nam 2012:

Dom vi tinh: Dong

Khoan muc Quyen sir dung dat Phan mem ke toan Cong

Nguyen gia So du' dau nam 32.837.198.770 41.692.060.531 74.529.259.301 So tang trong nam 0 0 0 So giam trong nSm 0 0 0 S6 du CLioi nam 32.837.198.770 41.692.060.531 74.529.259.301 Gia tr i hao mon luy ke So du dau nam 0 4.839.578.260 4.839.578.260 So tang trong nam 0 5.802.429.318 5.802.429.318 - Khdu hao trong nam 0 5.802.429.318 5.802.429.318 So giam trong nam 0 0 0 So du cuoi nam 0 10.642.007.578 10.642.007.578 Gia trj con lai Tai ngay dau nSm 32.837.198.770 36.852.482.271 69.689.681.041 Tai ngay cuoi n3m 32.837.198.770 31.050.052.953 63.887.251.723

Tang, giam tai san c6 djnh v6 h i n h nam 2013:

£)o77 V/ tinh: Dong

Khoan muc Q u y i n sii' dung dat Phan mem ke toan Cong

Nguyen gia So du dau nam 32.837.198.770 41.692.060.531 74.529.259.301 So tang trong nam 57.285.000.000 17.631.336.331 74.916.336.331 - Mua trong nam 57.285.000.000 17.631.33 6.331 74.916.336.331 So giam trong nam 0 20.000.000 20.000.000 - Giam khdc 0 20.000.000 20.000.000 So du cuoi nam 90.122.198.770 59.303.396.862 149.425.595.632 Gia trj hao mon luy ke So du dau nam 0 10.642.007.578 10.642.007.578 So tang trong nam 0 12.157.230.550 12.157.230.550 - Khdu hao trong nam 0 12.157.230.550 12.157.230.550 So giam trong nam 0 20.000.000 20.000.000 - Giam khdc 0 20.000.000 20.000.000 So du cuoi nam 0 22.779.238.128 22.779.238.128 Gia trj con lai Tai ngay dau nam 32.837.198.770 31.050.052.953 63.887.251.723 Tai ngay cuoi nam 90.122.198.770 36.524.158.734 126.646.357.504

T a i san C o khac

31/12/2013 31/12/2012 Dong Dong

Cac Idioan phai thu (*) 248.592.181.537 512.424.708.112 Du phong rui ro cho cac tai san Co kliac 0 0 Tai san Co kliac (**) 33.132.036.277 212.915.039.125 T6ng 281.724.217.814 725.339.747.237

Thuyit minh nay Id bo phdn hap thanh cdc Bdo cdo tai chinh hap nhdt 30

NGAN HANG THirONG MAI C6 PHAN BAG A



Mau so B05/TCTD-HN

14- Tai san Co khac (tiep theo)

(*) Chi tiet cac khoan phai thu

31/12/2013 31/12/2012 Dong Dong

Chi phi xay dirng ca ban do dang 17.223.255.134 55.216.785.497 Ky quy, the chap, cam c6 7.410.666.177 8.225.669.917 Phai thu Ngan sach Nha nuoc 7.384.826.705 13.314.119.176 Chi phi xu \y Tai san dam bao N g 187.859.800 275.556.800 Tarn ung hoat dong nghiep vu 20.479.638.024 141.001.545.785 Tam ung tien luong, cong tac phi cho Can bo nhan 25.309.929.115, 24.965.554.434 vien U'ng truoc von trien Ichai dir an Cong ty sQa T H 0 162.236.897.891

Cac khoan khac 170.596.006.582 107.188.578.612 248.592.181.537 512.424.708.112

(**) Chi tiet Tai san Co Ichac

31/12/2013 31/12/2012 D6ng Dong

Chi phi cho phan bo 31.535.823.537 211.465.543.380 Cac klioan khac 1.596.212.740 1.449.495.745

33.132.036.277 212.915.039.125

Cac klioan no' Chinh phu va Ngan hang nha nuo'c

31/12/2013 31/12/2012 Dong Dong

1. Vay Ngan hang Nha nuoc bSng dong Viet Nam 305.286.101.929 354.903.481.369 - Vay theo ho so tin dung 5.096.611.000 5.565.674.000 - Vay cam c6 cac giay to c6 gia 300.189.490.929 349.337.807.369 2. Vay Ngan hang Nha nuoc b3ng ngoai te 0 0 3. Tien s i i ciia Kho Bac Nha nu'oc 0 0 T6ng 305.286.101.929 354.903.481.369

Tien, vang gui va vay cac T C T D khac

31/12/2013 31/12/2012 D6ng D6ng

a. Tien, vang giii cua cac to chiic tin dung khac Tiin, vang gui khong ky han 55.010 61.463.470 - Bang dong Viet Nam 55.010 42.315.040 - Bang vang va ngoai te 0 19.148.430 Tiin, vang gui c6 ky lian 4.526.348.291 6.150.988.200 - Bang dong Viet Nam 4.526.348.291 6.150.988.200 - Bang vang va ngoai te 0 0

T6ng 4.526.403.301 6.212.451.670

b. Vay cac to chiic tin dung khac 0 0 - Bang dong Viet Nam 3.491.802.200.000 912.761.068.000 - Bang vang va ngoai te 921.391.315 0

T6ng 3.492.723.591.315 912.761.068.000

Tong CQng 3.497.249.994.616 918.973.519.670

Thuyit minh nay la ho phgn hap thanh cdc Bdo cdo tdi chinh hap nhdt 31




Mau s6 B05/TCTD-HN

17- Tien gui cua khach hang

Thuyet minh theo loai tien gui

31/12/2013 31/12/2012 Dong Dong

Tien, vang giii khong ky han 805.143.684.237 322.878.516.489 - Tien gui khong Icy han bang dong Viet Nam 798.704.679.121 311.366.053.019 - Tihn gui ichong ky ban bSng vang, ngoai te 6.439.005.116 11.512.463.470 Tien, vang giii c6 ky han 41.584.523.204.011 28.677.526.321.728 - Tien gui c6 ky ban bSng dong Viet Nam 40.502.287.703.507 27.306.897.742.062 - Tien giii c6 ky ban bang vang, ngoai te 1.082.235.500.504 1.370.628.579.666 Tien giii v6n chuyen dung 51.449 0 Tien girl ky quy 17.936.376.022 28.345.508.716

T6ng 42.407.603.315.719 29.028.750.346.933

Von tai tro, iiy thac dau tu, cho vay T C T D chju riii ro

31/12/2013 31/12/2012 D6ng Dong

Von niian tai trg, liy thac dau tu, cho vay bang dong 8.507.000.000 15.821.000.000 Viet Nam T6ng 8.507.000.000 15.821.000.000

Cac khoan no khac

31/12/2013 31/12/2012 Dong Dong

Cac klioan phai tra noi bo 79.481.173.473 14.970.005.789 Cac kiioan pbai tra ben ngoai (*) 61.576.031.024 12.166.256.399 Du phong rui ro kliac 0 0

T6ng 141.057.204.497 27.136.262.188

(*) Chi tiet cac khoan phai tra ben ngoai

31/12/2013 31/12/2012 Dong Dong

- Thue va cac khoan phai nop Nha nuac 40.900.547.190 3.701.958.804 - Cac khoan cba thanh toan 20.632.333.693 8.428.384.154 - Cac khoan phai tra khac 43.150.141 35.913.441 Tons 61.576.031.024 12.166.256.399

TIniyet minh nay la bo phgn hap thanh cac Bdo cdo tai chinh hop nhdt 32

) ) 1 ) 1 1 1 1 1 1 1 1 1 ' ' ' '

N G A N H A N G THU'ONG MAI C O PHAN B A C A Mau so B05/TCTD-IIN

T H U Y E T MINH BAO C A O TAI CHINH HOP N H A T (tigp theo)


22- Von quy ciia to chirc tin dung

22.1- Bao cao tinh hinh thay doi von chu so hfiru

Dm vi liuh: Dong

Von gop/

V o n dieu le

Thang du-von CO phan

Quy Dau tu' phat trien

Quy Du phong

tai chinh

Quy Du tiu-bo Quy khac thuQC

sung von dieu le von chu sff hiiu

L o i nhuan sau

thug/ L6 luy ke Cong

So du dau nam 3.000.000.000.000 7.398.000.000 564.288.197 77.396.890.379 33.512.762.155 36.722.271 28.078.974.381 3.146.987.637.383

Tang trong nam 0 0 0 19.280.240.102 9.640.120.051 593.986.632 202.987.403.714 232.501.750.499

Lgi nhuan tang trong nam 0 0 0 0 0 0 192.296.846.065 192.296.846.065

Trich bo sung quy tir L N nSm truac 0 0 0 0 0 593.986.632 0 593.986.632

Tarn trich lap cac quy nSm nay 0 0 0 19.280.240.102 9.640.120.051 0 0 28.920.360.153

Tang Ichac 0 0 0 0 0 0 10.690.557.649 10.690.557.649

G i a m trong nam 0 0 0 0 0 (585.573.007) (67.007.369.695) (67.592.942.702)

Sii dung trong nam 0 0 0 0 0 (585.573.007) 0 (585.573.007)

Trich b6 sung quy tir L N nam trirac (i) 0 0 0 0 0 0 (18.991.865.044) (18.991.865.044)

Tarn trich lap cac quy nam nay (ii) 0 0 0 0 0 0 (28.920.360.153) (28.920.360.153)

Chia c6 tiJrc tir Igri nhuan nam truac (i) 0 0 0 0 0 0 (18.991.865.043) (18.991.865.043)

Giam ]<hac 0 0 0 0 0 0 (103.279.455) (103.279.455)

So du' cudi nam 3.000.000.000.000 7.398.000.000 564.288.197 96.677.130.481 43.152.882.206 45.135.896 164.059.008.400 3.311.896.445.180

(i) : Lgi nhuan sau thue nam 2012 dugc phan phoi vao cac quy va chia c6 tire cho c6 dong can cur theo Nghi djnh s6 57/2012/ND-CP ngay 20/7/2012 ciia Chinh phu; Nghj quyk so 02/2013/NQ/DHDCD-BacABank ngay 24/4/2013 ciia Dai Hoi dong c6 dong thong qua Phuong an Phan ph6i lgi nhuan nam 2012 theo lb trinh so 131/TT-BacABank ngay 10/4/2013 cua Chii tjch Hgi dSng quan trj.

(ii) : Tarn trich 5% Quy dir tru b6 sung von diSu le va va 10% Quy du phong tai chinh theo Nghi dinh s6 57/2012/ND-CP ngay 20/7/2012 cua Chinh phu.

Thuyet minh nay la bo phan hgp thanh cac Bao cao tai chinh hop nhdt 33

N G A N H A N G T H l T O l V G M A I C O P H A N B A C A



22- Von quy cua to chu'c tin dung (tiep theo)

22.2- Thu nhap tren mot c6 phieu

M a u so B 0 5 / T C T D - H N

- Lgfi nhuan ke toan sau thue thu nhap doanh nghiep - Cac khoan dieu chinh tang hoac giam Igi nhuan ke toan de xac dinh Igi nhuan hoac 16 phan bo cho c6 dong so hiju c6 phieu pho thong - Lgi nhuan hoac 16 phan bo cho c6 dong sa hiiu c6 phiSu pho thong - C6 phigu ph6 th6ng dang luu hanh binli quan trong

ky

- Lai ca ban tren c6 phieu

22.4- Chi tiet von dau tu- ciia T C T D

Nam 2013 Nam 2012 Dong Dong

192.296.846.065 34.581.115.303

0 0

192.296.846.065 34.581.1 15.303

300.000.000 300.000.000

640,99 115,27

Dan vi tinh: Trieu dong

Chi tieu

Nam 2013 Nam 2012

Chi tieu Tong so

Von CO phan thuong

V6n CO phan vra dai

Tong so V6n

CO phan thu-tmg

V6n CO phan mi dai

Von gop ciia cac doi tugng khac 3.000.000 3.000.000 0 3.000.000 3.000.000 0 Thang du v6n c6 phan 7.398 7.398 0 7.398 7.398 0 T6ng 3.007.398 3.007.398 0 3.007.398 3.007.398 0

22.5- Co tuc

Co tifc da cong bo sau ngay ket thuc ky ke toan + C6 tuc da c6ng bo tren c6 phieu ph6 th6ng + Co tuc da cong bo tren c6 phieu vni dai

C6 tiTC ciia c6 phieu u-u dai luy ke chu-a du-ffc ghi nhan

Nam 2013 Bong

Nam 2012 Bong

0 Chua cong b6

18.991.865.043 18.991.865.043

22.6- Co phieu

So iugng CO phieu dang ky phat hanh So lugng CO phieu da ban ra cong chung - Co phieu pho thong - Co phieu iru dai So iugng CO phieu dugc mua lai So lugng CO phieu dang luu hanh - Co phieu pho thong - Co phieu mi dai

31/12/2013 Co phieu

31/12/2012 C6 phieu

300.000.000 300.000.000 300.000.000

0 0

300.000.000 300.000.000

0

300.000.000 300.000.000 300.000.000

0 0

300.000.000 300.000.000

0

Menh gia c6 phiSu dang luu hanh: 10.000 Dong / Co phieu.

Thuyit minh nay la bo phan hap thanh cdc Bdo cdo tai chinh hap nhdt 34

NGAN HANG THlTONG MAI C6 PHAN BAG A Mau so B05/TCTD-HN



VI- T H O N G TIN B O SUNG C H O C A C K H O A N M U C T R I N H B A Y T R O N G B A O C A O K E T Q U A

H O A T D O N G K I N H D O A N H H O P N H A T

23- Thu nhap lai va cac khoan thu nhap tirccng ty

Nam 2013 Nam 2012 D6ng Dong

Thu nhap lai tien giii 4.992.290.586.530 3.940.321.999.150

Thu nhap lai tien gtri va cho vay khach hang 4.229.232.175.995 3.832.056.700.653

Thu lai tij kinh doanh, dau tu chiing khoan Ng 763.058.410.535 108.265.298.497

Thu kliac tu' hoat dOng tin dung 1.723.900.017 861.334.507.277

T6ng 4.994.014.486.547 4.801.656.506.427

Chi phi lai va cac khoan chi phi tuong tu


Tra lai tien gui 3.601.284.339.501 3.065.550.388.283

Tra lai tien vay 1.025.090.784 145.327.852.832

Tra lai phat hanh giay ta c6 gia 0 6.693.750.000

Chi phi hoat dong tin dung khac 162.065.290.271 897.994.398.194

T6ng 3.764.374.720.556 4.115.566.389.309

Lai/16 thuan tit hoat dong dich vu


Thu phi djch vu 21.355.404.711 76.204.487.609 - Hoat dong thanh toan 6.492.473.213 5.033.720.296

- Hoat dong bao lanh 6.971.328.439 4.605.637.079 - Hoat dong ngan quy 116.195.235 110.442.101 - Djch vii dai ly 3.611.590.790 10.521.724.452

- Thu phi djch vu kliac 4.163.817.034 55.932.963.681 Chi phi djch vu hen quan 24.756.303.691 35.572.692.414 - Hoat dong thanh toan 6.937.198.789 5.670.932.947 - Hoat dong ngan quy 1.139.780.367 2.081.828.405 - Chi phi dich vu khac 16.679.324.535 27.819.931.062

Lai/ io thuan tii' hoat dong djch vu (3.400.898.980) 40.631.795.195

Lai/ Io thuan tu' hoat dong kinh doanh ngoai hoi

Nam 2013 Nam 2012 Dong D6ng

Thu nhap tii' hoat dong kinh doanh ngoai hoi 49.061.266.574 70.416.742.032

- Thu tiJ- kinh doanh ngoai te giao ngay 49.061.266.574 69.328.042.032

- Thu tic cac cong cu tai chinh phai sinh tien te 0 1.088.700.000

Chi phi hoat dong kinh doanh ngoai hoi 34.738.317.126 72.267.826.157

- Chi ve kinh doanh ngoai te giao ngay 34.738.317.126 72.267.826.157

- Chi ve cac cong cu tai chinh phai sinh tien te 0 0

Lai/16 thuSn tit hoat d^ng kinh doanh ngoai hoi 14.322.949.448 (1.851.084.125)

Thuyit minh nay la bo phdn hap thanh cac Bdo cdo tai chinh hop nhdt 35

NGAN HANG THlTONG MAI C6 PHAN BAG A Mau so B05/TCTD-HN



27- Lai/16 thuan tie hoat dong kinh doanh (mua ban) cbii-ng kboan kinh doanh

Nam 2013 Dong

Nam 2012 Dong

Chi phi dir phong giam gia chung khoan kinh doanh Hoan nhap dir phong giam gia chung khoan kinh doanh

0

2.846.914.700

(2.115.607.594)

0

Lai/ lo thuan tit boat dong mua ban chtrng kboan kinh doanh

2.846.914.700 (2.115.607.594)

Lai/ lo thuan tir boat dong kinh doanh (mua ban) chiing kboan dau tu-

mm 2013 Dong

Nam 2012 Dong

Thu nhap tij mua ban chung khoan dau tu

Chi phi ve mua ban chung khoan dau tu

Dir phong giam gia chung klioan dau tu

54.707.072.085

(45.690.588.109)

0

15.171.216.383

0 0

Lai/16 thuan tii- boat dong mua ban chirng khoan dau tu

9.016.483.976 15.171.216.383

Thu nhap tir gop von, mua c6 phan

Nam 2013 Dong

Nam 2012 Dong

C6 tuc nhan dugc trong ky tu gop v6n, mua c6 phan

- Tir chimg khoan Von kinh doanh - Tir gop von, dau tu ddi hgn

9.961.704.244

6.560.936.573 3.400.767.67J

11.524.554.300

9.185.400.000 2.339.154.300

T6ng 9.961.704.244 11.524.554.300

Lai/16 thuan tir cac boat dong kinh doanh khac

Nam 2013 D6ng

Nam 2012 Dong

Thu nhap tir boat dpng khac - Thu tu hoat dong kinh doanh khac Chi phi lien quan den boat dong khac - Ciii phi lien quan den hoat dong kinh doanh khac

44.243.427.826 44.243.427.826 3.958.759.737 3.958.759.737

13.123.801.661 13.123.801.661

767.552.523 767.552.523

Lai/ lo thuan tir cac boat dQng kinh doanb khac 40.284.668.089 12.356.249.138

Thuyit minh nay la bp phdn hap thdnh cdc Bdo cdo tai chinh hap nhdt 36



Nam tai chinh kit thuc ngay 31/12/2013

Mlu so B05/TCTD-HN

31- Chi phi hoat dong

Nam 2013 Nam 2012 Dong D6ng

Chi nop thue va cac klioan phi, le phi 4.784.854.717 13.376.244.028

Chi phi cho nhan vien 230.917.289.382 201.785.744.658

Trong do: - Chi hrcmg va phu cap J 79.003.385.651 174.999.303.261 - Cac khoan chi dong gop theo luaiig 23.070.906.263 13.479.224.289

- Chi trg cap 991.683.188 2.010.668.478

- Chi cong tdc xa hoi 14.501.724.500 • 15.000.000

Chi \t tai san 150.385.442.230 100.088.710.536

Trong do: Khdu hao tai san c6 dinh 43.468.057.601 23.023.577.848

Chi cho hoat dong quan !y cong vu 221.513.153.795 260.238.954.183

Trong do: - Cong tdc phi 4.227.963.606 4.558.084.642

- Chi ve cdc hoat dong dodn the cua ngdn hang 4.056.481.434 7.389.117.352

Chi nop phi bao h i lm, bao dam tien gtri cua khach 43.602.793.119 20.205.177.800

Chi phi du phong (khong tinh chi phi dy phong rui ro tin dung noi va ngoai bang: du phong gidm gid 30.282.000.000 0

chi'ms khodn) Chi phi hoat dong kliac 0 0

T6ng 681.485.533.243 595.694.831.205

Chi phi thue thu nhap doanh nghiep


1. Lgi niiuan truac tliue thu nliap doanh nghiep 253.243.744.989 45.643.913.825

Cdc khodn muc dieu chinh: Trie:

- Thu nhap dugc mien thue thu nliap doanli 9.961.704.244 11.524.554.300 nghiep Conz'

- Lb phat sinh tir hop nhk theo PP v6n chu so 505.554.950 10.131.834.560

2. Thu nhap chju thuS 243.787.595.695 44.251.194.085

3. Chi phi thug T N D N tinh tren thu nhap chju thug ky hien hanh (= Thu nliap chiu thue x Thue suat thue 60.946.898.924 11.062.798.522

TNDN)

4. Tong chi phi tliue thu nliap doanh nghiep hien 60.946.898.924 11.062.798.522 hanh

- Thug T N D N con phai nop dau ky (8.869.082.807) 603.079.530

- Thug T N D N da dugc hoan lai trong ky 8.877.819.002 0

- Thue T N D N da nop trong ky 23.183.442.497 19.951.967.057

- Digu chinh chgnh lech thug thu nhap doanli nghiep 99.476.915 (582.993.802)

cua cac nam truac (theo kgt qua thanh tra thue) (582.993.802)

5. Thug thu nhap doanh nghiep con phai ngp cuoi ky 37.871.669.537 (8.869.082.807)

Thiiyet minh nay Id bo phdn hap thanh cdc Bdo cdo tai chinh hap nhdt 37




Mau s6 B05/TCTD-HN

vn- T H O N G TIN B O SUNG M O T SO K H O A N M U C T R I N H B A Y T R E N B A O C A O LlTU C H U Y E N

TIEN T E H O P N H A T

34- Tiin va cac khoan tirong duong tien

31/12/2013 31/12/2012 Dong Dong

TiSn mat va cac klioan tirong duang tien tai quy 444.280.566.025 682.336.002.397

Tien gui tai Ngan liang Nl ia niroc 286.981.172.011 1.579.126.035.74]

Tien, vang gui tai cac to cliuc tin dung Icliac (gom khong kj' hgn va c6 kj> hgn khong qua 03 thdng)

463.384.290.502 181.715.958.884

Tien clio vay cac to cliirc tin dung Icliac 1.285.666.400.000 616.508.800.000

T6ng 2.480.312.428.538 3.059.686.797.022

VIII- C A C T H O N G TIN K H A C

35- Tinh hinh thu nhap ciia can bo, cong nhan vien

Chi tieu Nam 2013 Nam 2012

I. Tong so can bo, cong nhan vien (Nguoi) 1.273 1.323 II. Thu nhap ciia can bo (Dong) 1. Tong quy luang 179.003.385.651 174.999.303.261 2. Tien tiiucrng 0 0 3. Thu nhap Idiac 9.402.852.500 7.783.185.000 4. T6ng thu nhap (1+2+3) 188.406.238.151 182.782.488.261 5. Tien lucng binli quan hang thang 11.717.949 11.022.884 6. Thu nhap binh quan bans thang 12.333.480 11.513.132

36- Tinh hinh thuc hien nghia vu voi Ngan sach Nha niro'c

Dan vi tinh: Dong

C\\i tieu So du dau nam Phat sinh trong nam

So du'cuoi nam C\\i tieu So du dau nam So phai nop So da nop

So du'cuoi nam

1. Thue gia trj gia tang 588.808.422 3.428.044.626 3.268.873.254 747.979.794

2. Thue thu nhap doanh nghiep (8.869.082.807) 69.924.194.841 23.183.442.497 37.871.669.537

3. Cac loai thue Ichac 3.048.095.875 21.723.960.483 22.547.476.811 2.224.579.547

4. Cac Ichoan phi, klioan phai nop Idiac 56.318.312 4.049.406.728 4.049.406.728 56.318.312

T6ng (5.175.860.198) 99.125.606.678 53.049.199.290 40.900.547.190

44- Quan ly riii ro tai chinh

Cac rui ro tai chinh ma Ngan liang phai chiu bao gom riii ro tin dung, riii ro thj truang va riii ro heat dong.

44.1- Riii ro tin dung

Rui ro tin dung la riii ro Idii cac kliach hang va cac ben doi tac ciia Ngan hang khong thirc hien cac nghia vu

ciia minh, dan den ton that ve tai chinh. Ri i i ro tin dung phat sinh tir lioat dong cho vay va bao lanh duoi

nhieu hinh thii'c.

Thuyet minh nay la bo phdn hap thdnh cdc Bdo cdo tdi chinh hap nhdt 38

N G A N H A N G THlTONG M A I C6 P H A N B A G A Mau so B 0 5 / T C T D - H N



44.1- Rui ro tin dung (tiep theo)

Ngan hang cung chiu cac nii ro tin dung kliac phat sinlT tir cac khoan dau tu vao chung klioan ng va cac rui ro kliac trong hoat dong giao dich ciia Ngan hang ('rui ro giao djch'), bao gom cac tai san tren danh muc giao djch khong thupc von chii so huu, cac cong cu phai sinli va so du thanh toan voi cac doi tac.

Riii ro tin dung la rui ro Ion nhat cho hoat dong kinh doanh ciia Ngan hang; do do Ban lanh dao quan ly nii ro tin dung cho Ngan hang mot each rat can trong. Viec quan ly va kiem soat riii ro tin dung dugc tap trung vao mot bo phan quan ly nii ro tin dung chju trach nliiem bao cao tliuong xuyen cho Ban Tong giam doc va nguoi dung dau nioi don vj kinh doanh.

44.1.1 Do Imng rui ro tin dung xac djnh ton that va lap du phong

(a) Cho vay va bao lanh

Viec do luong riii ro tin dung dugc thuc hien truoc va trong thai gian cho vay.

Ngan hang da xay dung cac mo hinh ho trg viec djnh lugng nii ro tin dung. Cac mo hinh xep hang va cham diem nay dugc su dung cho moi danh muc tin dung trong yen va hinh thanh ca sa cho viec do luong cac riii ro vi pham thanh toan truoc va trong klii cho vay.

Dira tren viec do luong tren, Ngan hang phan loai cac khoan vay va trich lap dir phong theo Quyet dinh 493/2005/QD-NHNN ngay 22/4/2005 va QuySt dinh 18/2007/QD-NHNN ngay 25/4/2007 ciia Ngan hang Nha nuoc de do luong va phan loai cac klioan cho vay va bao lanh.

(b) Chiing khoan no

Cac khoan dau tu ciia Ngan hang vao chiing klioan ng la cac cong cu ng do Chinh phii va cac to chuc tin dung va kinh te c6 uy tin phat hanh. Riii ro tin dung dugc uoc tinh theo timg khoan ng cu the khi Ngan hang danh gia c6 su thay doi ve riii ro tin dung ciia ben doi tac. Cac khoan dau tu vao cac chiing khoan nay dugc xem la each dk dam bao hoach dinh chat lugng tin dung tot hon va dong thai duy tri nguon tin dung sin sang de dap ling yeu cau cap von.

44.1.2 Cac chinh sach Idem soat va giam thieu rui ro tin dung

Ngan hang kiem soat riii ro tin dung bang viec ap dung cac han miic doi voi cac riii ro (cho ca riii ro ngi bang va riii ro ngoai bang) lien quan den timg khach hang vay von, hoac nhom kliach hang vay von theo diing cac quy dinh ciia Ngan hang Nha nuoc Viet Nam. Them vao do, riii ro tin dung cung dugc kiem soat thong qua viec ra soat djnh ky cac nhom tai san the chap va phan tich klia nang tra ng lai va von ciia cac khach hang vay von va cac khach liang tiem nang.

Ngan hang c6 mot so cac chinh sach va each thuc thuc hanh de giam thieu rui ro tin dung. Cach thuc truyen thong nhat la nSm giu' cac tai san dam bao cho cac klioan tarn ling von, mgt each thuc pho bien. Cac loai tai san dam bao cho cac khoan cho vay va ling truoc gom c6:

- The chap doi voi cac bat dong san la nha d;

- Quyin d6i voi cac tai san lioat dong nliu tru so, may moc thiet bi , hang ton kho, cac khoan phai thu;

- Quyen doi voi cac cong cu tai chinh nhu chiing khoan ng va chung khoan von.

D6i voi cac klioan cho vay c6 dam bao, tai saa the chap dugc dinh gia mot each doc lap boi Ngan hang voi viec ap dung cac ty le chi§t kliSu cu the de xac djnh gia tri c6 the cho vay toi da. Ty le chiet kliau cho moi loai tai san th6 chap dugc huong din trong Quyet djnh 493/2005/QD-NHNN ngay 22/4/2005 va QuySt djnh 18/2007/QD-NHNN ngay 25/4/2007 cua Ngan hang Nlia nuoc va dugc Ngan hang dieu chinh cho timg truong

Thiiyet minh nay la bo phan hop thanh cac Bao cao tai chinh hap nhat 39

N G A N H A N G THlTOlVG M A I C O P H A N B A G A

T H U Y E T M I N E B A O C A O TAI C H I N H HOP N H A T (tiep theo)


Mau so B05/TCTD-HN

44.1.2 Cac chinh sach kiem soat va giam thieu rQi ro tin dung (tiep theo)

hop cu the. K h i gia trj hpp ly cua cac tai san the chap bj giam, Ngan hang se yeu cau kliach hang vay von phai the chip them tai san de duy tri mire dp an toan doi v6i rii i ro cua khoan cho vay.

Rui ro tin dung d6i v6i cac cam kSt chu yeu bao gom thu tin dung va cac hop dong bao lanh tai chinh c6 tinh chat tuang tir nhu rui ro tin dung doi vai cac khoan cho vay. Thu tin dung kem chiing tu va thu tin dung thuong mai - la cac cam ket bang van ban cua Ngan hang thay mat cho khach hang thanh toan cho ben thu ba len den so tien quy djnh theo cac dieu khoan va dieu kien cu the - dugc dam bao bang chinh hang hoa lien quan va do do riii ro thap han so vai cac khoan cho vay trirc tiep. V i e c phat hanh thu tin dung va cac hop dong bao lanh tai chinh dugfc thirc hien theo cac quy trinh danh gia va phe duyet tin dung nhu d6i vol cac khoan cho vay va tarn ung cho kliach hang trir khi kliach hang ky quy 100% cho cac cam ket c6 lien quan.

44.2- Riii ro thj trirong

Riii ro thi truong la rui ro ma gia trj hop ly ciia cac lu6ng tien trong tuong lai ciia mot cong cu tai chinh se bien dong theo nhu'ng thay doi ciia gia thj truong. R i i i ro thi truong phat sinh tir trang thai m o ciia lai suat, cac san pham tien te va cong cu von, tat ca cac san pham nay deu chiu tac dong tu bien dong tren thj truong noi chung va tirng loai thi truong noi rieng va su thay doi ciia muc do bien dong ciia gia thj truong nhu: rii i ro lai suat, rui ro tien te va riii ro ve gia khac.

44.2.1- Rui ro lai suat

Riii ro lai su4t la riii ro ma dong tikn trong tuong lai ciia mot cong cu tai chinh bi bien dong do tac dong ciia cac thay doi ve lai suat ciia thj truong. Ngan hang quan ly r i l i ro lai suat thong qua viec kiem soat muc chenh lech lai suat theo ky han hang thang.

Thuyet minh nay la bo phdn hap thanh cac Bao cdo tai chinh hap nhdt 40

N G A N H A N G T H U O N G M A I C 6 P H A N B A G A



44.2.1- Rui ro lai suat (tiep tiieo)

Bang duai day torn t i t riii ro lai suat cua Ngan hang tai ngay 31/12/2013:

Don vi tinh: Trieu dong

Qua han Khong ky han

Den 01 thang

Til-01 -03 thang

Tu 03 - 06 thang

Tu06- 12 thang

Tu 01 -05 nam

Tren 05 nam

T6ng

TAISAN 01. Tien mat vang bac, da quy 0 444.281 0 0 0 0 0 0 444.281 02. Tien gCri tai Ngan hang Nha nuac 0 286.981 0 0 0 0 0 0 286.981

Tikn guri va cho vay cac t6 chiic tin dung l<hac (*)

0 0 1.118.131 745.420 0 0 0 0 1.863.551

04. Chiing Ichoan kinh doanh (*) 0 0 0 0 0 618.052 0 0 618.052 06. Cho vay kliach hang (*) 732.089 0 3.588.353 4.485.442 7.625.251 5.996.074 4.748.401 2.337.471 29.513.081 07. Chung khoan d4u tu (*) 0 0 0 0 0 5.109.045 7.663.567 0 12.772.612 08. Gop von, dau tu dai han (*) 0 0 0 0 0 0 764.699 0 764.699 09. Tai san c6 dinh va bat dpng san dau tu 0 289.902 0 0 0 0 0 0 289.902 10. Tai san Co khac (*) 0 407.508 1.222.522 1.181.771 1.263.273 0 0 0 4.075.074 Tong tai san 732.089 1.428.672 5.929.006 6.412.633 8.888.524 11.723.171 13.176.667 2.337.471 50.628.233 Ngf PHAI TRA Q J Tien gui ciia va vay tir Ngan hang Nha nuoc

va cac t6 chiic tin dung khac 0 0 380.254 760.507 1.140.761 1.521.014 0 0 3.802.536

02. Ti6n gui cua khach hang 0 0 5.428.173 4.664.836 7.294.108 9.753.749 12.722.281 2.544.456 42.407.603 Von tai trg, uy thac dau tu, cho vay ma to chuc tin dung chju rui ro

0 0 0 0 0 0 8.507 0 8.507

05. Phat hanh giay to c6 gia 0 0 0 0 0 157 0 0 157 06. Cac khoan no khac 0 0 77.704 699.331 0 0 0 0 777.035 Tong no" phal tra 0 0 5.886.131 6.124.674 8.434.869 11.274.920 12.730.788 2.544.456 46.995.838 Muc chenh nhay cam vol 131 su§t ngi bang 732.089 1.428.672 42.875 287.959 453.655 448.251 445.879 (206.985) 3.632.395 Muc chenh nhay cam voi lai suat npi, ngoai bang 732.089 1.428.672 42.875 287.959 453.655 448.251 445.879 (206.985) 3.632.395

(*) Khong bao gom dir phong riii ro.

1 1 1 I 1 ) I 1 »

Mau s6 BOSrrCTD-HN

Thuyet minh nay la bo phdn hop thanh cdc Bdo cdo tai chmh hap nhdt 41

NGAN H A N G THlTONG M A I C6 P H A N BAG A

T H U Y E T MINH B A O C A O TAI C H I N H HOP N H A T (tigp theo)


Mau so B05/TCTD-HN

44.2.2- Rui ro tien te

Rui ro tien te la rui ro ma gia trj ciia cac cong cu tai chinh bi bien dong xuat phat tir bien dong ty gia. Ngan hang dirge thanh lap va hoat dong tai Vie t Nam voi dong tien si i dung la Dong Viet Nam. Dong tien giao djch chinh cua Ngan hang cung la Dong Viet Nam. Cac klioan cho vay va mig truac cho kliach hang cua Ngan hang chii yeu bang Dong Vie t N a m va Do la M y . Tuy nhien, mot so tai san khac ciia Ngan hang bang ngoai te khac Dong Viet Nam va Do la M y . Ban Tong Giam doc ciia Ngan hang da thiet lap han muc trang thai cho tung ioai tien te. Trang thai dong tien dugc giam sat hang ngay va chien luge phong ngira riii ro dugc Ngan hang su dung de dam bao trang thai dong tien dugc duy tri trong han miic da thiet lap.

Bang duoi day trinh bay cac tai san va cong ng ciia Ngan hang tlieo Ioai tien te dugc quy doi sang D6ng Vie tNam tai ngay 31/12/2013:

Don vj tinh: Trieu dong

Chi tieu EUR duoc

quy doi USD dugc

quy doi

Cac ngoai te kh^c duoc

quy doi T6ng

Tai san 01. Ti6n mat vang bac, da quy 2.099 111.171 0 113.270 02. Tien giii tai Ngan hang Nha nuac 0 30.053 0 30.053

Tien giri va cho vay cac to chirc tin dung khac(*)

3.822 584.057 9.917 597.796

06. Cho vay kliach hang (*) 0 237.857 0 237.857 10. Tai san Co khac (*) 0 424.084 0 424.084

Tong tai san 5.921 1.387.222 9.917 1.403.060 No' phai tra va von chii so huu Q J Tien giri ciia va vay tir Ngan hang Nha

nuoc va cac to chiic tin dung khac 0 921 0 921

02. Tiln giii ciia khach hang 6.150 1.083.628 5 1.089.783 V6n tai trg, liy thac &ku tu, cho vay ma t6 chuc tin dung chiu rui ro 0 395.543 0 395.543

05. Phat hanh giay to c6 gia 0 149 0 149 06. Cac khoan ng khac 40 60.661 0 60.701 Tong no- phai tra va v6n chu sff huu 6.190 1.540.902 5 1.547.097 Trang thai tien te noi bang (269) (153.680) 9.912 (144.037) Trang thai tien te ngoai bang Trang thai tien tf npi ngoai bang (269) (153.680) 9.912 (144.037)

(*) Khoan miic nay khong bao gom so du dy phong rui ro.

44.2.3- Rui ro thanh khoan

Rii i ro thanh khoan la riii ro ma Ngan hang khong the thuc hien dugc ngliTa vu chi tra lien quan den cong ng tai chinh khi den han va kliong c6 ngu6n von thay the khi khach hang rut von. Hau qua c6 th6 d i n den viec Ngan hang khong con kha nang thanh toan doi v6i nguai gui tien va kliong thuc hien dugc cac cam k^t cho vay. Ngan hang quan ly riii ro thong qua:

- K iem soat hoat dong huy dong von va cho vay hang ngay

- Duy tri danh muc dau tu bao gom cac chiing klioan dl dang chuyen doi thanh tien mat

- Kiem soat cac chi so thanh khoan dira tren bao cao tinh hinh tai chinh dam bao tuan thii theo cac quy dinh ciia Ngan hang N h a nuoc Viet Nam.

Thiiyet minh nay la bo phgn hap thanh cac Bao cdo tai chinh hop nhdt 42

) 1 ) 1 1 1 1 ^ ) 1 ' »

N G A N H A N G T H l / O N G M A I C O P H A N B A C A

T H U Y E T M I N H B A O C A O T A I C H I N H HOfP N H A T (tiep theo)


44.2.3- Rui ro thanh klioati (tiep theo)

B a n g d i ro i day torn t4t cac khoan tai san v a n g cua N g a n hang theo n h o m k y han t inh tir ngay ket thi ic ky ke toan 31/12/2013 den ngay dao han:

D a n v i t inh: T r i eu dong

Chi tieu Qua han Trong han

TSng Chi tieu Tren 03 thang

D6n 03 thang

Den 01 thang

Tu 01 -03 thang

Tir 03- 12 thang

Til 01 -05 nam

Tren 05 nam

TSng

TAI SAN

01. Tien mat vang bac, da quy 0 0 444.281 0 0 0 0 444.281

02. Tien gui tai Ngan hang N h a nuac 0 0 43.047 100.443 114.793 28.698 0 286.981

03. Tien gui va cho vay cac T C T D Idiac (*) 0 0 372.710 559.065 745.421 186.355 0 1.863.551

04. Chung khoan kinh doanh (*) 0 0 618.052 0 0 0 0 618.052

06. C h a vay khach hang (*) 73.209 941.149 5.606.802 7.849.523 7.956.525 4.748.401 2.337.472 29.513.081 07. Chung khoan dku tu (*) 0 0 0 0 0 12.772.612 0 12.772.612

08. Gop von, dau tu dai han (*) 0 0 0 0 0 764.699 0 764.699

09. Ta i san c6 dinh va bat dong san dau tu 0 0 0 0 0 289.902 0 289.902

10. Tai san C o khac (*) 0 0 407.508 3.667.566 0 0 0 4.075.074

Tong tai san 73.209 941.149 7.492.400 12.176.597 8.816.739 18.790.667 2.337.472 50.628.233

N Q P H A I T R A Tien giri ciia va vay tir Ngan hang N h a nuoc va cac to chuc tin dung khac

0 0 836.558 1.444.964 1.521.014 0 0 3.802.536

02. Tien giri ciia khach hang 0 0 6.361.140 9.753.749 6.615.586 17.132.672 2.544.456 42.407.603 V6n tai trg, liy thac dau tu, cho vay ma t6 chuc tin dung chju rui ro

0 0 0 0 0 8.507 0 8.507

05. Phat hanh giay to CO gia 0 0 0 0 157 0 0 157

06. Cac khoan ng khac 0 0 77.704 699.331 0 0 0 777.035

Tong ng phai tra 0 0 7.275.402 11.898.044 8.136.757 17.141.179 2.544.456 46.995.838

Muc chenh l^ch thanh khoan rong 73.209 941.149 216.998 278.553 679.982 1.649.488 (206.984) 3.632.395

(*) Khong bao gom du phong rii i ro

MSu s6 B05/TCTD-HN

Thuyet minh nay la bo phdii hap thanh cac Bdo cdo tai chinh hop nhdt 43

NGAN H A N G T H l / O N G M A I C O P H A N B A G A Mau so B05/TCTD-HN

T H U Y E T MINH B A G C A O T A I C H I N H HOP N H A T (tiep theo)


44.3- Gia trj hop ly cua cac tai san tai chinh va cong no' tai chinh

Cac tai san tai chinh va cong ng tai chinh ciia Ngan hang dang dirge ghi nhan theo nguyen t4e gia g6c trix di cac khoan dir phong giam gia tai san. Do vay, gia tri ghi so ciia eac tai san tai chinh va cong ng tai chinh ciia Ngan hang c6 the c6 cac khac biet doi vai gia trj hgp ly ciia chiing.

Hien tai, Ngan hang chua thirc hien xac dinh gia trj hgp ly ciia tat ca cac tai san tai chinh va cong ng tai chinh ciia mhih. Ngan hang se thirc hien viec trinh bay gia trj hgp ly ciia tai san tai chinh va cong ng tai chinh khi c6 cac huong dan chi tiet ciia cac ca quan quan ly.

45- Bao cao bo phan

LTnh vyc kinh doanh ciia Ngan hang chii yeu la cac boat dong djch vy ve tai chinh, tien te va ngan hang nen Ngan hang kliong lap bao cao bo phan ve llnh virc kinh doanh.

Hoat dgng kinh doanh chinh ciia Ngan hang chii yeu dien ra tren lanh tho Viet Nam.

46- Nhung sy kien phat sinh sau ngay ket thiic ky ke toan

Khong CO sir kien trong yeu nao xay ra sau ngay kk thiic ky ke toan doi hoi phai dugc dieu chinh hay cong bo tren Bao cao tai chinh hop nhat nay.

47- Qiao djch voi cac ben c6 Hen quan

Giao djch voi cac ben lien quan kliac nhu sau:

Nam 2013 Bong

Nam 2012 V Bong

Thii lao ciia thanh vien Hoi dong quan trj Thu lao cua thanh vien Ban kiem soat

48- So lieu so sanh

320.000.000 192.000.000 192.000.000

S6 lieu so sanh la so lieu tren Bao cao tai chinh hgp nhat cho nam tai chinh kk thiic ngay 31/12/2012 da dugc kiem toan boi Cong ty TOHH Djch vu Tu van tai chinh ke toan va Kiem toan (AASC).

Ke toan truong


Giam doc

V Nguyen Hong Yen

Thiiyet minh nay la bo phan hap thanh cac Bao cao tai chinh h(?p nhat 44

Documents

NGAN HANG THlTONG MAI CO PHAN BAG Astatic2.vietstock.vn/data/UPCOM/2013/BCTC/VN/NAM/... · Nam tai chinh ket thuc ngay 31 thdng 12 nam 2013 3. ... Chi nhanh Cong ty TNHH Kiem toan