BANG CAN DOI KE TOAN GIU'A NIEN DO - hdbank.com.vn CAO TAI... · BANG CAN DOI KE TOAN GIU'A NIEN DO...
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Mau s6:-B02a/TCTD:d6i voi BCTC 25 Bis NguyZn Thj Minh Khai Qu4n I TPHCM (Theo TT so 49/2014/TT-NHNN ngay 31/12/2014) BANG CAN DOI KE TOAN GIU'A NIEN DO Quy 04 nam 2017 Dan vi tinh: trieu VN STT Chi tieu Thuy tt minh A A . So cuoi quy S6 dau nam A TM san I Tidn m#1, yang bac, dd qui 1.511.580 1.600.939 II Tien giii tai NHNN 1.547.687 2.082.408 III Tan gin vit cho vay cdc TCTD khdc 22.317.134 19.002.925 1 Tien gin tai cac TCTD klific 19.126.573 15.294.192 2 Cho vay cac TCTD khitc 3.190.561 3.708.733 ' 3 Dtr phong rill ro (*) - - IV Chang khodn kink doanh V.01 4.690.398 396.937 1 Cluing khoan kinh doanh (1) 4.693.398 400.000 2 Dis phong rui ro chimg khofin kinh doanh (*) (3.000) (3.063) V Cdc tong ca tai chink phdi sink vet cdc TSTC khdc V.02 - 11.195 VI Cho yap khdch hang 94.193.371 73.536.606 1 Cho vay khach hang V.03 95.048.397 74.206.546 2 Dis phong rid ro cho vay khach hang (*) V.04 (855.026) (669.94Q) VII Hogt &Ong mua no' 3.875 5.489 1 Mua nq 7.749 8.690 2 D4r phong rili ro hoat dOng mua no . (3.874) (3.201) VIII Chung khan da u to V.05 45.802.141 34.261.091 1 Chirng khoan dau to san sang de ban (2) 37.417.732 24.267.353 2 Ching khoan dtm ttr girt . den ngay dao han 9.614.647 11.020.813 3 Dur phong rill ro chfrng khoan du to (*) (1.230.238) (1.027.07f ) IX Gop yin, dit' u tu• did km V.06 967.925 974.094 1 Wu to vao tong ty con 589.688 589.688 2 VOn Op lien doanh - - 3 Dtm ttr vao ding ty lien ket - - 4 DAti ttr dai han khac 490.087 495.945 5 Dis phong giam gia dttu ttr dai han (*) (111.850) (111.539) X Till san co djnh 1.499.442 1.327.918 1 Tai san c6 Binh ht1u hinh 506.494 507.329 a Nguyen gia TSCD 1.015.471 949.393 b Hao mon TSCD (*) (508.977) (442.064) - 2 Tai san c6 djnh thue tai chinh - a Nguyen gia TSCD - - b Hao mon TSCD (*) - - 3 Tai san c6 djnh vo hinh 992.948 820.589 a Nguyen gia TSCD 1.142.770 953.772 b Hao mon TSCD (*) (149.822) (133.183) XI Bit Bang san dim ttr - - a Nguyen gia BDSDT - - b Hao mon BDSDT (*) - - XII Titi Ain Co khdc 7.577.184 9.089.690 1 Cac khoan phi thu 3.404.776 5.157.656 2 Cac khoan lai, phi phai thu 3.252.336 2.989.988 3 Tai sin thue TNDN ban lai 21.238 17.311 4 Tai sari Co khac 959.715 960.193 - Trong dO: Lai the thtrang mai - - Ngfin hang TMCP Phat Trien TP.HCM
Transcript of BANG CAN DOI KE TOAN GIU'A NIEN DO - hdbank.com.vn CAO TAI... · BANG CAN DOI KE TOAN GIU'A NIEN DO...
Mau s6:-B02a/TCTD:d6i voi BCTC 25 Bis NguyZn Thj Minh Khai Qu4n I TPHCM (Theo TT so 49/2014/TT-NHNN ngay 31/12/2014)
BANG CAN DOI KE TOAN GIU'A NIEN DO Quy 04 nam 2017
Dan vi tinh: trieu VN
STT Chi tieu Thuy tt
minh A A . So cuoi quy S6 dau nam
A TM san I Tidn m#1, yang bac, dd qui 1.511.580 1.600.939 II Tien giii tai NHNN 1.547.687 2.082.408 III Tan gin vit cho vay cdc TCTD khdc 22.317.134 19.002.925
1 Tien gin tai cac TCTD klific 19.126.573 15.294.192 2 Cho vay cac TCTD khitc 3.190.561 3.708.733
' 3 Dtr phong rill ro (*) - - IV Chang khodn kink doanh V.01 4.690.398 396.937
1 Cluing khoan kinh doanh (1) 4.693.398 400.000 2 Dis phong rui ro chimg khofin kinh doanh (*) (3.000) (3.063) V Cdc tong ca tai chink phdi sink vet cdc TSTC khdc V.02 - 11.195
VI Cho yap khdch hang 94.193.371 73.536.606 1 Cho vay khach hang V.03 95.048.397 74.206.546 2 Dis phong rid ro cho vay khach hang (*) V.04 (855.026) (669.94Q)
VII Hogt &Ong mua no' 3.875 5.489 1 Mua nq 7.749 8.690 2 D4r phong rili ro hoat dOng mua no. (3.874) (3.201)
VIII Chung khan da u to V.05 45.802.141 34.261.091 1 Chirng khoan dau to san sang de ban (2) 37.417.732 24.267.353 2 Ching khoan dtm ttr girt. den ngay dao han 9.614.647 11.020.813 3 Dur phong rill ro chfrng khoan du to (*) (1.230.238) (1.027.07f )
IX Gop yin, dit' u tu• did km V.06 967.925 974.094 1 Wu to vao tong ty con 589.688 589.688 2 VOn Op lien doanh - - 3 Dtm ttr vao ding ty lien ket - - 4 DAti ttr dai han khac 490.087 495.945 5 Dis phong giam gia dttu ttr dai han (*) (111.850) (111.539) X Till san co djnh 1.499.442 1.327.918 1 Tai san c6 Binh ht1u hinh 506.494 507.329 a Nguyen gia TSCD 1.015.471 949.393 b Hao mon TSCD (*) (508.977) (442.064)
- 2 Tai san c6 djnh thue tai chinh - a Nguyen gia TSCD - - b Hao mon TSCD (*) - - 3 Tai san c6 djnh vo hinh 992.948 820.589 a Nguyen gia TSCD 1.142.770 953.772 b Hao mon TSCD (*) (149.822) (133.183)
XI Bit Bang san dim ttr - - a Nguyen gia BDSDT - - b Hao mon BDSDT (*) - -
XII Titi Ain Co khdc 7.577.184 9.089.690 1 Cac khoan phi thu 3.404.776 5.157.656 2 Cac khoan lai, phi phai thu 3.252.336 2.989.988 3 Tai sin thue TNDN ban lai 21.238 17.311 4 Tai sari Co khac 959.715 960.193
- Trong dO: Lai the thtrang mai - -
Ngfin hang TMCP Phat Trien TP.HCM
Ke toan
HO RANG HOANG QUYEN
Lap bang TP. lid Chi Minh, ngay 25 thong 01 nehn 2018
theolihap luat
O NGAN HOG TH04416 PH
PHAT TRIgti TI1ANH PHO
0 Ho CHI MINH ti
Tp. HO
DoC TAI CHNH Awn 'Yeit glge
5 Cac khan DPRR cho cac TS CO nOi bang khac (*) (60.881) (35.458) Tong tai san CO 180.110.737 142.289.292
B Ny phai tra va von chit sik hiku I Cdf khodn ny Chinh phd va NHNN V.07 156.253 177.635 II Tien Red va my cdc TCTD khdc V.08 35.211.056 18.833.298 1 Tien gfri cita cac TCTD khac 12.310.041 13.886.528 2 Vay cac TCTD khac 22.901.015 4.946.770
III Tien gdi cda khdch hang V.09 120.628.498 103.342.441 IV Cdc CCTC phdi sinh va cdc khodn nv tai chfith khdc V.02 46.568 - V Von tai try, ui thdc DT, cho vay TCTD chju nii ro 2.927.741 2.843.432 VI Phdt hdnh gay to cd gid V.10 4.465.000 5.400.014 VII Cdc khodn ng. khdc V.11 2.896.087 2.609.888
1 Cac khan lAi, phi phai tra 2.551.378 2.300.404 2 Thue TNDN han lai phai tra - - 3 Cac khan phai tra va tong nq khic 344.709 309.484 4 Dv phong riii ro khitc (dkr phong cho tong nq tiem An) - -
Tong my Aid tra 166.331.203 133.206.708 VIII Von chit so' haw V.13 13.779.534 9.082.584
1 VOn dia. TCTD 11.852.342 8.104.686 a VOn dieu l' 9.810.000 8.100.000 b VOn dku to XDCB, mua situ tai san c6 djnh 89 89 c ThAng du vim c6 phlin 2.042.255 4.599 d Co phieu qu9 (*) (2) (2) e CO phieu tru dai - - g V& khac - - 2 Qu9 dm TCTD 370.953 413.563 3 Chenh tech ti, gia h6i &di (3) - - 4 Chenh lech danh gia lai tai san - - 5 Lqi nhan chisa phan ph6i/ LO 1u9 ke(3) 1.556.239 564.335 6 Lqi ich dm c6 citing thieu s6 - -
Tong nq phai tra vi von chit so. him 180.110.737 142.289.292
C CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN STT Chi tieu So cuOi quy SO dAn nail
1 Bao lAnh vay von 9.052 9.862 2 Cam ket giao dich h6i doai 41.045.492 34.900.432
Cam kit mua ngogi te 3.880.370 2.942.536 Cam kit ban ngogi to 3.166.761 1.288.271 Cam ket giao dich hodn deli 33.998.361 30.669.625 Cam kit giao dich turmg lai - -
3 Cam ket cho vay ldiong Hy ngang - - 4 Cam ket tong nghiep vii LC 1.073.114 1.046.968 5 Bac) lAnh khac 3.392.157 2.592.745 6 Cac cam ket khac - -
L4p bang
99,e Ui 'at*
Ke town trtrifrnger----
H6 DNG HONG QUYEN
kVA MAI Co PHAN
PHOTR1641 THANH PH6 HO CHI MINH
than:nam ZU
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fAl CHiNH Aimt
• Ngan hang TMCP Phat Trien TP.HCM Mau s6:-B03a/TCTD:d6i vori BCTC 25 Bis Nguyen Thi Minh Khai Quart I TPHCM (Theo TT s6 49/2014/TT-NHNN ngay 31/12/2014)
BAO cAo KET QUA Haig DQNG KINII DOANH Gita MEN DQ Quy 04 nam 2017
CHI TIEU Thuyet
minh
CRP"( 4 LUY ICE Ti! DAU NAM DEN CUOI QUI?
NAY
NAM NAY NAM TRUbC NAM NAY NAM TRU'OC
1- Thu nhap lai va cac khoitn thu nhap Wang to VI.14 2.983.831 2.410.014 11.099.926 8.478.304
2- Chi phi lai va cac chi phi ttrcmg tkr VI.15 (1.930.831) (1.662.085) (7.498.795) (5.909.340)
I- THU NHAP LAI THUAN 1.053.000 747.929 3.601.131 2.568.964
3- Thu nhap tir hoot d'Ong dick vg 61.559 41.151 200.085 166.331
4- Chi phi hoot d'Ong dich vo (24.314) (17.242) (65.597) (48.793)
II- LAI/ LO THUAN TU. HOAT DQNG DICH VIJ 37.245 23.909 134.488 117.538
HI- LAI/LO THUAN Tif HOAT DQNG KINH DOANH NGOAI Hen 18.849 64.021 172.970 221.636
IV- LAI/LO THUAN Tif MUA BAN CHUNG ICEMAN KIND DOANH VI.16 (1.972) 45.120 5.708 82.503
V- LAI/L45 THUAN Tir MUA BAN CHIONG ICHOAN DAU Ti! VI.17 (18.323) 117.868 484.895 151.159
5- Thu nhap to hog dOng khac 98.022 106.381 194.247 153.925
6- Chi phi hoot dOng lchac (10.325) (41.582) (20.603) (77.270)
VI- LAI/LO THUAN Ti! HOAT DQNG KHAC 87.697 64.799 173.644 76.655
VII- THU NHAP Tir GOP VON, MUA CO PHAN VI.18 250 - 193.881 137.285
VIII- CHI PHI HOAT DQNG VI.19 (754.701) (593.566) (2.305.801) (1.914.439)
IX- LOI NHUAN THUAN TU. HOAT DQNG KINH DOANH TRUXIC CHI PHI DV PRONG RUI RO TIN DUNG 422.045 470.080 2.460.916 1.441.301
X- CHI PHI DV PHONG RITZ RO TIN DUNG (94.812) (88.761) (420.392) (608.161)
327.233 381.319 2.040.524 833.140 XI- TONG LOI NHUAN TRU'OC TRUE 7- Chi phi thu TNDN hien hanh (55.551) (71.624) (359.557) (135.037)
8- Chi phi thus TNDN hoan lai 3.927 (6.325) 3.927 (6.325) (51.624) (77.949) (355.630) (141.362) XII- CHI PHI TRUE TNDN
XIII- L(71 NHUAN SAU TRUE 275.609 303.370 1.684.894 691.778
XIV- LOI ICH CUA CO DONG =mu SC) XV- LAI CO BAN TREN CO PHIEU eedoe ,
Dan vi tinh: trieu VND
Ngan hang TMCP Phat Trien TPHCM 25 Bis Nguyen Thj Minh Khai, Quail 1, TPHCM
Mau sS: B04a/TCTD d& v&i BCTC Theo II' 49/2014/TT-NHNN ngay 31/12/2014
BAO CAO LUAU CHUYEN TIEN TE GHTA NIEN DO (Theo phturng phi') trtre tiep)
QuS74 nam 2017
Dvt: trieu cid
STT Chi tieu Thuyet
minh
Lily li.. tie dAti nam dtn eu6i quY nay
Nam nay Nam milk
Lieu chuyin tan de hogt Ong kinh doanh
01 Thu nhap 14i va cac khoan thu nhap Wong tit nhcln dux 11.172.438 7.309.570
02 Chi phi 14i vet cac chi phi twang ty• dti tra ( * ) (7.246.726) (5.284.150)
03 Thu nhap tit hogt Ong dich vg nhan chew 126.488 117.538
04 Chenh tech so tan thyc thu/thvc chi tie hogt Ong kinhh doanh (ngogi te, yang bgc, cluing khocin ) 634.498 208.737
05 Thu nhap khac 53.537 66.527
06 Tidn thu cac khoan ng da dttgc xit lf, x6a, bit dap bang ngudn rut ro 105.835 29.478
07 Tidn chi tra cho Man vien va hogt &Ong guar! 13i, cong vu (*) (2.211.483) 0.556.070)
08 Tidn thud thu nhap that nOp trong19) ( * ) (400.050) (121.584) Lieu chuyIn tan thuan dr hogt dying kinh doanh mac nhung thay dai vd tai san vu von lieu dOng 2. 234. 537 770.046
Nh&ng thay di vb ad san hoot Ong
09 (Tang)/Giam ale khoan tien, yang girl va cho vay cac to chzic tin dung kit& 14.000 1.740.950
10 (Tang)/Giam cac khoan vI kinh doanh chzing khoan (16.356.326) (12.792.547)
11 (Tang)/Giam cac cong cu tai chinh pheri sinh va cac tai san ten chinh khcic 57.763 35.232
12 (Tang)/Giam cac khothn cho vay khach hang (20.840.910) (21.752.202) 13 Giam ngudn cltr phOng di bit dap ton thdt cac khoan (19.316) 219.024 14 (Tang)/Gicim khcfc ve tai san hogt &Ong 1.790.547 1.189.3 6
Nheng thay di ve cong my hoot dung
15 Tang/(Giam) cac khoan no. Chinh pha va NH1VN (21.382) (2.310.686)
16 Tang/(Gicim) cac khaan tien gat tien vay cac TCTD 16.377.758 12.938.854
17 Tang/(Giam) tien girl caa khach hang (bao gdm CO Kho boc Nha woe) 17.286.057 28.759.048
18 Tang/(Giam) phut hanh gidy t& co gia (ngogi fret GTCG phut hanh duck tinh veto hogt Ong tai chinh) (935.014) 100.014
19 Tang/(Gicim) von tai try, ziy thcic cldu tie, cho vay ma TCTD chiu rut ro 84.309 20.8.9
20 Tang/(Giam) cac cong cy tai chinh phcii sinh vet cac khoan ng tai chinh khac
-
21 Tang/(Giam) khcic vd cong no. hogt &Ong 80.718 (10.640) 22 Chi hi cac guy, caa TCTD (*) (3.600) (534) I Lull chuyen tien than tir hoot Ong kinh doanh (250.859) 8.906.804
btu chuy In tan tit hogt (Virg dau he
01 Mua sum TSCD (*) (277.485) (658.610)
Ke tan trigenimk
Cat
HO BANG HOANG QUYEN
Lb bang
TP.1-to Chi Minh, ngay 25 thong 01 nant 2018
i dign theo i r ap 14t
02 Tie'n thu to thanh 13, nhuong ban TSCD 14.079 91.317
03 Tie'n chi tit thanh 13, nhtrong ban TSCD(*) - (63.413)
04 Mua s dm bcit ddng san ddu to (*) -
05 Tie'n thu tic ban, thanh 45 bcit Ong san ddu to -
06 TMn chi ra do ban, thanh If, bdt Ong san ddu to (*) -
07 Tien chi ddu tit, gop von vao cac don vi khac (Chi ddu to mua cong ty con, gap von lien doanh, lien kit, cac khoan ddu to dai han khac) (*)
- (51.121)
08 Tien thu ddu ttr, gop yarn vao cac don vi Mac (Thu bcin, thanh lji cong ty con, g6p von lien doanh, lien kit, cac khoan ddu to dai km khac)
5.858 22.963
09 Tien thu co tar va loi nhuan cluvc chia ter cac khoan dciu ttr, gop
• von dai han 193.881 137.285
II Luu chuyen tien than dr hoat d(ing du hr (63.667) (521.579)
Lieu chuyjn tien tie hogt ttg'ng tai chinh
01 Tang van co phdn ter gap von va/hodc phat hanh co phie'u 3.018.656
02 Tien thu ter phat hanh gitly" to co gia dai han co da dieu kien tinh vao von tie c6 va cac khoan von vay dal han khcic
-
03 Tien chi thanh town gidy to c6 gia dai han co du diju kien tinh
• • vao von ttr co va cac khoan von vay dai han khac (*) -
04 Co ttic tra cho co dong, 191 nhuan dli chia (V - (809.976)
05 Tit'n chi ra mua co phieu quy (*) -
06 TMn thu dux do ban co philu qup -
III Ltru chuyen tien than tir hoot dt)ng tai chinh 3.018.656 (809.976)
IV Ltru chuyen tien than trong kk 2.704.130 7.575.249
VI Tien va cac khoan twang dtrcrng tien tai th?ri diem du kk 21.586.272 14.011.023
VII Dieu chinh sinh hieing cua they doi ty gia -
VIII Tien va cac khan tuovg &rang tien tai thei diem cutii kk 24.290.402 21.586.272
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh PM HO Chf Minh 25Bis Nguyen Thi Minh Khai,4n 1, TP HCM
THUYET MINH BAO CA.0 TAI CHINH RIENG LE Tai ngiy 31 thing 12 tam 2017
(Mau B05a/7'CTD ban hanh theoT7' so 49/2014/TT-NHNN ngay 31/12/2014 )
I. 14c diem hoat d(ing cita TO Chtic Tin Dung
1. GiAy phep thinh 14p va hoat dOng, tip% han có gii tri
Ngan hang TMCP Phat Trie'n Thanh phO HO Chi Minh ("Ngan hang") la ngan hang thutmg mai c6 phan duoc thanh lap va ding ky tai mrac COng hoe Xa hOi Chit nghia Viet Nam.
Ngan hang dtroc thanh lap va hoat Ong theo Quy6t Binh so 47/QD-UB ngay 11 thing 02 nam
1989 caa Uy ban Nhan dan TPHCM va Gidy phep so 00019/NH-GP cua Ngan hang Nha ntrecc Viet Nam (NI-INN) cap ngay 06 thing 06 nam 1992
Ngan hang duct thanh lap nham thvc hien cac giao dich ngan hang bao gom huy Ong va nhan tin giri ngan han, trung hart va dai hart tir cac to eh& va ca nhan; cho vay ngan han, trung hart va dai han doi vai cac to chirc va Ca nhan tren co se( tinh chit va kha nang ngutm,von Ngan hang; thvc hien cac giao dich ngoai te; cac dich vu tai to. thucmg mai quoc te; chit khau thucmg phieu, trai phieu va cac giay ter có gia khac; cung cap dich vv thanh town va cac dich vv ngan hang khac &roc Ngan hang Nha mrecc cho phep.
2. Hinh fink so' him von
So von diL le dm Ngan hang vao ngay 31 thing 12 ram 20171a 9.810.000 trieu dOng (tai ngay 31 thing 12 nam 2016: 8.100.000 trieu dOng).
3. Thanh phOn Hoi dOng Quin Tri
Cac thanh vien HOi d'ong Quan tri cita Ngan hang trong kS/ va vao ngay lap bao cao nay nhu sau:
Ho va ten Ba Le Thi Bang Tam Ba Nguyen Thi Phtrong Thao Ong Ulu Dire Khanh Ong Nguy6n Thanh Do Ong Nguy6n Huu Dang Ong Chu Viet Cueing BA Nguygn Thi Tam Ong Lim Peng Khoon Ong Ly Vinh Quang
Chirc vlt Chit tich Pho Chit tich thuemg true Pho Chit tich PhO Chit tich Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien dOc
Ngay bo nhiem/ tdi bo nhiem Tai bt) nhiem ngay 21 thing 4 nam 2017 Tai bo nhiem ngay 21 thing 4 nam 2017
Tai bo nhiem ngay 21 thing 4 nam 2017
BO nhiem ngay 21 thing 4 nam 2017 Tai bo nhiem ngay 21 thing 4 nam 2017 Tai bo nhiem ngay 21 thing 4 nam 2017 Tai bo nhiem ngay 21 thing 4 nam 2017 Tai bO nhiem ngay 21 thing 4 nam 2017 BO nhiem ngay 21 thing 4 nam 2017
Thuyet minh bao cao tai chinh rieng le tai ngay 31.12.2017 -1-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trier! Thanh Ph6 HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
x x 4. Thanh phan Ban Tong Giam Dim, Giam Doc Tai Chinh va Ke Toan Truiiiig
Thanh vien Ban T6ng Giam d6c, Giam d6c Tai chinh va Ke toan Twang ciia Ngan hang trong IcS/ va vao ngay lap bao cao nay nhu sau:
Ho va ten Chtiv vu Ngay a nhiOn/Tir nhiem Ong Nguyen Hitu Dang Tong Giam doe 136 nhiem ngay 22 thang 10 nam 2010 Ba Nguyen Doan Duy Ai Pho T6ng Giam d6c B6 nhiem ngay 15 thang 08 nam 2007 Ong Pham Qu6c Thanh Pho T6ng Giam d6c 136 nhiem ngay 11 thang 03 nam 2013
Ong Nguyen Minh Dirc Pho T6ng Giam d6c B6 nhiem ngay 30 thang 12 nam 2013 Ong Le Thanh Tang Pho T6ng Giam d6c B6 nhiem ngay 16 thang 09 nam 2009
Ong Pham Thien Long Ph6 T6ng Gam d6c Tix nhiem ngay 10 thang 01 nam 2018 Ong Le Thanh Trung Ph6 -Ring Giam d6c B6 nhiem ngay 15 thang 02 nam 2012 Ong TrAn Hoai Nam Ph6 'Ring Giam d6c B6 nhiem ngay 27 thang 02 nam 2012 Ong TrAn Thai Floa Ph6 T6ng Giam d6c 136 nhiem ngay 27 thang 05 nam 2015
Ong Nguyen Thanh Phucmg PhO Ttmg Giam d6c B6 nhiem ngay 22 thang 01 nam 2018 Ong Pham Van Dau Giam d6c Tai ChInh 136 nhiem ngay 16 thang 09 nam 2009 Ba H6 Ddng Hoang Quyen K6 todn Truang 136 nhiem ngay 07 thang 07 nam 2011
5. TIT so. chinh, so chi nhanh
Ngan hang c6 tn..' so chinh dat tai Oa nha HD Tower, s6 25 Bis dutmg Nguyen Thi Minh Khai, Quan 1, Thanh ph6 HO Chi Minh. Vao ngay 31 thang 12 nam 2017, Ngan hang c6 mot (1) 118i sec chinh, mot (1) van phong dai dien khu we mien bac, nam rmrai bay (57) chi nhanh, mot tram tam muai mot (181) phong giao Bich tai de tinh va thanh ph6 tren ca nuac.
6. Cong ty con Tai ngay 31 thang 12 nam 2017, Ngan hang c6 hai (2) ding ty con nhu sau:
Ten cong ty Gay phe'p (tang 195
kinh doanh so Linh vyr hog a'ng
1)3 1 VAs'O' him am
NH Cong ty TNHH MOt thanh vien Quan V, Ng va Khai tilde Tai san - Ngan hang Thuang mai Co phAn Phat trien Thanh ph6 H6 Chi Minh
3602376446 ngay 13 thang 9 nam 2010 do SO. Ice hoach va Dau to tinh D'ong Nai cap, dugc dieu chinh Can thir sau (6) vao ngay 13 thang 1 nam 2015
Quan V, tai san
100%
Cong ty Tai chinh TNHH HD SAISON ("HD SAISON"), ten ggi tithe day la C8ng ty Tai chinh TNHH MOt thanh vien Ngan hang Thuang mai Co phAn Phat trien Thanh ph6 H6 Chi Minh
0304990133 do St's Ke hoach va Dau to Thanh pho I-16 Chi Minh cap ngay 13 thang 7 nam 2007, dugc dieu chinh Lan thir muoi (10) vao ngay 10 thang 4 nam 2015
Tai chinh/ Ngan hang
50%
7. Tang so can b(i, cong nhan vien
Tang s6 can be) cong nhan vien dm Ngan hang vao 31 thang 12 nam 2017 la 5.264 nguesi (tai ngay 31 thang 12 nam 2016: 4.430 ngued). Thuyet minh bac) cao tai chinh rieng le WI ngey 31.12.2017
- 2 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trion Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
lqr ke town, don vi tien q sir dung trong ke toan
1. Kjr ke town
KS/ ke toan quy cua Ngan hang dp dung cho viec lap bao cao tai chinh rieng bat dau vao ngay 01 thang 10 va kat thirc vao ngay 31 thang 12.
2 Don vi tien 4" sir dung trong ke toan
Don vi tien to sir dung trong cong tac lAp bao cao tai chinh cua Ngan hang la ding Viet Nam ("VND"). Cho lupe dich trinh bay bao cao tai chinh rieng tai ngay 31 than 12 ram 2017 nay, cac se lieu dugc lam troll den hang trieu va trinh bay theo don vi trieu ding Viet Nam ("trieu Bong"). Viec trinh bay nay khong anh huong den nhin nhAn cua ngtrOd d9c bao cat) tai chinh va tinh hinh tai chinh rieng, kat qua hoat ding kinh doanh rieng cimg nha tinh hinh ltru chuyen tien to rieng.
III. Chuin mtrc va the dO ke toan ip dung
1. Tuyen bo tuan thu
Ban Tang Giam dee Ngan hang khang dinh bao cao tai chinh rieng dinh kern dugc lap phir h9p vii cac Chan rrArc Ka toan Viet Nam va He thong ke toan cac to chirc tin dung Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh bay bao cao tai chinh rieng cho giai doan tai chinh tir ngay 01 thang 01 nam 2017 den ngay 31 thang 12 nam 2017.
2 Co. Pp bao cao tai chinh rieng
Bao cao tai chinh rieng cua Ngan hang dugc lap phir hop vii He thong ke toan cac to chile tin dung Viet Nam theo Quyet dinh se 479/2004/QD-NHNN ngay 29 than 4 nam 2004 va Thong ttr se 10/2014/TT-NHNN ngay 20 thang 3 nam 2014 116 sung, sira doi Quyet dinh se 479/2004/QD-NHNN; Quyet dinh se 16/2007/QD-NHNN ngay 18 thang 04 nam 2007, Th6ng to se 49/2014/TT-NHNN sira dai, be sung met se diau khoan cua Cha d6 bao cao tai chinh dei vii cac to chirc tin dung ban hanh kern theo Quyet dinh se 16/2007/QD-NHNN va He thong tai khoan ka toan cac TCTD ban hanh kern theo QD se 479/2004/QD-NHNN cua Thong dee Ngan hang Nha nuOc Viet Nam va He thong Chuan muy Ke toan Viet Nam do B6 Tai chinh ban hanh bao g6m:
► Quyet dinh se 149/2001/QD-BTC ngay 31 thang 12 nam 2001 va viec ban hanh va cong be 4 Chuan mgc Ka toan Viet Nam (dot 1);
► Quyet dinh se 165/2002/QD-BTC ngay 31 thang 12 nam 2002 va viec ban hanh va cong be 6 Chuan muc Ke toan Viet Nam (dot 2);
► Quyet dinh se 234/2003/QD-BTC ngay 30 thang 12 nam 2003 va viec ban hanh va cong be 6 Chuan mgc Ke toan Viet Nam (dot 3);
► Quyet dinh se 12/2005/QD-BTC ngay 15 thang 2 nam 2005 va viec ban hanh va cong be 6 ChuAn muc Ka toan Viet Nam (dot 4); va
► Quyet dinh se 100/2005/QD-BTC ngay 28 thang 12 nam 2005 va viec ban hanh va cong be 4 ChuAn mkrc Ke toan Viet Nam (d9t 5).
Bao cao tai chinh rieng kem theo dugc lAp ten co so tuan thin cac nguyen tac va thong le ke toan dugc chap nhAn tai Viet Nam. Theo do, bat) cao tai chinh rieng dugc trinh bay kern theo Thuyet minh bao cao tai chinh rieng le tai ngay 31.12.2017
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trion Thanh Pho HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
va viec sir clking bao cao nay kitting danh cho cac d6i tugng kh8ng dugc cung cap cac th6ng tin ve cac thit tuc va nguyen tic va thong le Ice toan tai Viet Nam va hon nira bao cao nay khong chit dinh trinh bay tinh hinh tai chinh, ket qua hog dOng kinh doanh va luu chuyen tien to rieng cita ngan hang theo cac nguyen tic va thong le ice toan dugc chap nhan rang rai a cac mr6c va l'anh th6 khac ngoai Viet Nam.
Cac khoan mix kh8ng dugc trinh bay tren bao cao tai chinh rieng nay theo Quyet dinh s6 16/2007/QD-NI-INN ngay 18 thing 4 nam 2007 va Th6ng to s6 49/2014/TT-NHNN ngay 31 thing 12 nam 2014 ve the do bao cao tai chinh d6i vii cac to chirc tin dung do N1-INN ban hanh ngay 31/12/2014 la cac khoan muc khong c6 se du.
3 Cie co' s& danh gia va cac u&c tinh ke toan ip dung
Viec trinh bay bao cao tai chinh rieng yeu cau Ban TOng Giant dOc phai thgc hien cac tx6c tinh va gia dinh anh htrong den s6 lieu bao cao cua tai san, ng phai tra ding nhu viec trinh bay cac cong ng tiem an. Cac ix& tinh va gia dinh nay ding anh huomg den thu nhap, chi phi va ket qua se lieu du phong. Cac trac tinh nay dugc lap dkra ten cac gia dinh ye mot so yeti to vii cac mirc d6 khac nhau ve chit quan va tinh khong chic chin. Do vay, cac ket qua thkrc to c6 the khac Arai cac trerc tinh can den viec dieu chinh cac khoan muc co lien quan sau nay.
IV. ChInh sfich ke toan Ap dung tail TO Chfi.c Tin Dung
1. Chuyen dOi tien tg
Theo he thong ke toan cua Ngan hang tat ca cac nghi'ep vu phat sinh cua Ngan hang duce hach toan theo nguyen te. Tai theri diem cu6i ky, tai san va cong ng co nguOn g6c ngoai to dugc quy d6i sang VND theo tSr gia quy dinh vao ngay lap bang can doi ice toan rieng. Cac khoan thu nhap va chi phi bang ngoai to cua Ngan hang dirge quy d6i ra VND theo tSr gia thirc to vao ngay phat sinh giao dich. Chenh Lech tSr gia do danh gia lai cac tai san va cong ng bang ngoai to sang VND trong kSr dugc ghi nhan va theo doi tren khoan muc "Chenh loch tSr gia h6i dodi" tren tai khoan "Von chit sa hiru" va dirge ket chuyen vao bao cao Wet qua hog d6ng kinh doanh rieng tai thai diem cuOi nam tai chinh.
2. COng cu tai chinh phai sinh va ke toan phong ngira riii ro
Ngan hang 14 ket cac hgp dOng ngoai hOi kSr han va hoan d6i nham tao dieu kien cho khach hang chuyen, dieu chinh hoac giam rui ro hei dodi hoac cac rui ro thi truemg khac, &Ong tiled phgc vu muc dich kinh doanh cua Ngan hang.
Cdc hop clang kj) han ngogi to
Cac hgp &mg kSr han la cac cam ket de thanh toan bang tien mat tai mot ngay trong Wang lai dga tren chenh Lech gicra cac tSr gia doge xac dinh tru6c dirge tinh tren s6 lien gec danh nghia. Cac hop d6ng kS, han dirge ghi nhan theo gia tri danh nghia tai ngay giao dich va dugc dinh kSr danh gia lai, chenh loch tir viec danh gia lai dugc ghi vao khoan muc "Chenh loch tf, gia hai cloai" tren "Van chit sr haw" va dugc ket chuyen vac) bao cao ket qua hog d6ng kinh doanh rieng vao cuOi nam tai chinh.
Cac hop clang hoan clai
Cac hgp dOng hoan d6i tien to la cac cam ket de thanh toan bang tien mat tai tn6t ngay trong tuong lai dira tren chenh loch gicra cac t5r gia dirge xac dinh trtrac, dugc tinh tren s6 tien g6c
Thuyet minh ban cao tai chinh rieng le tei ngay 31.12.2017 - 4 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Plitt Trien Thanh Ph6 He Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
danh nghia. S6 tin phy trOi hoac chit khau do chenh Lech ty gia giao ngay tai ngay hiau Luc ciia hop d6ng va ty gia kY han nay se duqc ghi than ngay tai ngay hiau luc cua hop dung nhu mgt khoan nivc tai san neu duang hoac khoan mvc no phai tra neu am tren bang can doi Ice toan rieng. Chenh Lech nay se duac phan b6 theo phucmg phap clueing than vao bao cao kat qua kinh doanh Hang trong su6t thai han dm hop dong hoan d61.
3. Kt toil) thu nh4p lai, chi phi lai va ngimg dkr thu lai
Thu nhap tir lai cho vay va chi phi tra lai vay &roc ghi nhan trong bao cao kat qua hoat clOng kinh doanh rieng teen co so du thu, du chi. Lai du thu phat sinh tix cac khoan cho vay phan loci tir nhom 2 den nhom 5 theo Thong tu 02 se khong dugc ghi nhan vao bao cao kat qua hog dOng kinh doanh rieng. Lai du thu cua cac khoan no nay &roc chuyan ra theo &Si a tai khoan ngoai bang va dtroc ghi 'than vao bao cao kat qua hog dOng kinh doanh rieng khi Ngan hang thuc than.
4. Ke toan cac khoin thu tir phi va hoa hling
Phi dich vu va hoa hang
Cac khoan phi dich vu va hoa h6ng &roc hach toan tren co sa du thu, du chi.
Thu nhap tit hoat clang ddu to
Doanh thu tir hog clOng dau tu chi:mg khoan &roc xac dinh dua ten mire chenh lach gia ban va gia von binh quan cua chimg khodn.
Co tire bang tin titian &roc tir hog clOng dAu tu duoc ghi nhan la thu nhap khi quyan titian c6 tirc cua Ngan hang clugc xac lap. Co tirc bang c6 phieu va cac c6 phiau thuang than &roc khong duac ghi nhan la thu nhap cua Ngan hang ma chi cap nhat s6 luong co phiau.
5. Kt toan dOi voi cho vay khach hang, hoot gong mua nc
5.1. Ke tan c#oi vc'ti cho vay khdch hang
Cac khoan cho vay khach hang dirge cong be va trinh bay theo s6 du rig g6c tai thai diem kat thilc kY ka Wan.
Cac khoan cho vay ngan Ilan la cac khoan cat thai han cho vay duai 1 nam tinh tir ngay giai ngan. Cac khoan cho vay trung han c6 died han cho vay tir 1 nam den 5 nam tinh tir ngay giai ngan. Cac khoan cho vay dai flan co thai han cho vay teen 5 nam tinh tix ngay giai ngan.
Vic phan loci no va lap du phong rui ro tin dung duoc thuc hien theo Thong tu 02/2013/TT-NHNN do NHNN ban hanh ngay 21 thang 1 nam 2013 quy dinh ve viac phan loaf cac tai san co, mirc trIch, phtrang phap trich lap du phimg rui ro va viac sir dung du phong de xir ly rui ro trong hog c/Ong cua cac to chic tin dung va chi nhanh ngan hang nuac ngoai ("Th8ng tu 02") va Thong to 09/2014/TT-NHNN do NI-INN ban hanh ngay 18 thang 3 nam 2014 va viac sira d6i va b6 sung mot s6 diau cua Th8ng tu 02 ("Thong tu 09")
Du phimg cu the tai ngay 31 thang 12 nam 2017 duoc xac dinh bang du no sau khi trir di gia tri tai san bao dam da &roc khAu trir nhan vai tY le du phong theo phan loci nhom no tai ngay 30 thang 11 nam 2017. Ty le du phong cu the de)i vai tong nhOm no cu the nhu sau:
Thuyet minh bao cao tai chinh rieng le t?i ngay 31.12.2017 - 5 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Tri6n Thanh Ph6 HO Chf Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
Nhom nu. Dien giii
TS, le du. phong cu the
TS, le du phong chung
1 Ng du tieu chuan
(a) Ng trong han va dugc darth gia la có kha Pang thu h6i day du Ca ng g6c va lai dung hart; hoac (b) Ng qua han duoi 10 ngay va dugc danh gia la co kha nang thu h6i day du ng g6c va I'm bi qua han va thu h6i day dU ng g6c va lai con lai dung thei han.
0% 0,75%
2 Ng can chit y
(a) Ng qua han tir 10 ngay den 90 ngay; hoac (b) Ng dieu chinh IcS, han tra ng Fan dau.
5% 0,75%
3 Ng duai tieu , chuan
(a) Ng qua han tir 91 ngay den 180 ngay; hoac (b) Ng gia han ng lan dau; hoac (c) Ng dugc mien hoac giam lai do khach hang kh6ng d il kha nang tra lai day du theo hgp d6ng tin dung; hoac (d) Ng thuOc mgt trong cac tnrong hgp sau day chua thu h6i dugc trong th&i gian duoi 30 ngay ice tir ngay ce, guy& dinh thu Woi: • Khoan ng vi pham quy dinh tai cac khoan 1, 3, 4, 5,
6 Dieu 126 Lust cac to chirc tin dung; hoac • Khoan ng vi pham quy dinh tai cac khoan 1, 2, 3, 4
Dieu 127 Lust cac to chirc tin dung; hoac • Khoan ng vi pham quy dinh tai cac khoan 1, 2, 5
Dieu 128 Lust cac to chirc tin dung. (e) Ng trong thei han thu h6i theo lc& luSn thanh tra.
20% 0,75%
4 Ng nghi nger
(a) Ng qua han tix 181 ngay den 360 ngay; hoac (b) Ng co eau lai thoi han tra ng Ian Au qua han &red 9C ngay theo thOi han tra ng dugc co eau lai ran dau; hoac (c) Ng co can lai theri hart tra ng ran tit* hai; hoac (d) Khoan ng quy dinh tai diem (d) dm ng Nhom 3 chua thu h6i dugc trong thoi gian tir 30 ngay den 60 ngay ice tii ngay có quyet dinh thu hoi; hoac (e) Ng phai thu h6i theo ket luan thanh tra nhtmg qua thOi han thu h6i theo ket luan thanh tra den 60 ngay ma van chua thu h6i dugc.
50% 0,75%
Thuyet minh bao cao tai chinh rieng le tai ngay 31.12.2017 - 6 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chf Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Nhom nur Dien . pa
—l
Ty I§ du. phong cu the
TS/ le du. phong chung
5 Nq c6 kha nang mat von
(a) Ng qua han tren 360 ngay; hoac (b) Ng ca cL lai thoi han tra ng lan dL qua han tir 9C
ngay tra len theo thoi han tra ng dugc ca cL lai ran ddu; hoac
(c) Ng ca cL lai thiyi han tra rig IL thir hai va qua han theo th6i han tra ng dugc ca cL lai ran thir hai; hoac (d) Ng ca cL lai tiled hart tra ng lan thir ba tra len, ke ca chua bi qua han hoac da qua hart; hoac (e) Khan ng quy dinh tai diem (d) dm ng NhOm 3 chua thu hOi dugc trong thari gian ten 60 ngay Ice tir ngay a guy& dinh thu hei; hoac (f) Ng phai thu hei theo ket Juan thanh tra nhung qua thiYi hart thu h6i theo ket luan thanh tra ten 60 ngay ma van chua thu hei dugc; hoac (g) Ng dm khach hang la to chirc tin dung dugc NHNN eking b6 dat vao tinh trang kiem soat dac biet, hoac chi nhanh ngan hang ntrac ngoai bi phong tem von va tai san,
100% 0%
Truong hap mot khach hang c6 nhieu han met khoan ng voi Ngan hang ma co bdt ky khoan ng nao bi chuyen sang nh6m ng rui ro cao han thi Ngan hang phan loai cac khoan ng con lai cua khach hang do vao nhom ng rui ro cao han twang img v6i mire d8 rui ro.
Twang hap ng cua khach hang dugc phan loai vao !them ng co mirc d8 rui ro thdp han nhOm ng theo danh sach do CIC cung cap, Ngan hang phai dieu chinh ket qua phan loai ng theo nh6m ng dugc CIC cung ch.
Ca sa xac dinh gia tri va gia tri khdu trir cua tirng loai tai san bao dam dugc quy dinh trong Thong tu 02.
Du phong chung tai ngay 31 thang 12 nam 2017 ding dugc lap v6ri mire bang 0,75% tong s6 du tai ngay 30 thang 11 nam 2017 dm cac khan ng trir cac khoan tien giri va cho vay cac to chirc tin dung khac va cac khan ng dugc phan loai vao nh6m ng c6 kha nang mat von.
Ban nq cho Cong ty Quan 135 tai san caa cac TCTD Viet Nam ("VAMC")
Ngan hang thuc hien ban ng cho VAMC theo gia tri ghi se theo Nghi dinh s6 53/2013/ND-CP c6 hieu luc tir ngay 9 thang 7 nam 2013 ve "Thanh lap, to chirc va hoat d8ng cua Cong ty Quan 15/ tai san cua cac TCTD Viet Nam", Thong tu s6 19/2013/TT-NI-INN "Quy dinh ve viec mua, ban va xir 1$, ng xdu cua Cong ty Quan 15, tai san cua cac TCTD Viet Nam", Th8ng tu s6 14/2015/TT-NHNN va Thong to s6 08/2016/TT-NHNN sira d6i, b6 sung ThOng tu s6 19/2013/TT-NHNN va C6ng van so 8499/NHNN-TCKT ye viec "Huang dan hach toan nghiep vu mua ban ng xdu cua VAMC ,va TCTD". Theo do, gia ban la so du ng gOc khach hang vay trir di so tin du phong cu the da trich lap nhung chua sir dung cua khoan ng xau do va nhan duoi clang trai phieu dac biet do VAMC phat hanh. Thuyet minh bao cao tai chinh rieng le tei ngay 31.12.2017
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Ch( Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Sau khi hoan thanh thu tpc ban ng x'au cho VAMC, Ngan hang lien hanh hach toan tat toan g6c va du pilot-1g cho vay khach hang va ghi nhan menh gia trai phieu dac biet do VAMC phat hanh bang gia tri ghi s6 trir di du phong cu the da trich cua khoan ng ban. Khi nhan lai khoan ng da ban cho VAMC, Ngan hang sir dung ngu6n dir phong rui ro cu the da trich hang nam cho trai phieu d4c biet de )(it 15, ng xdu, phdn chenh Lech gift dir phong rui ro da trich lap va gia tri khoan vay/trai phieu con lai chua thu h6i &rye se dugc ghi nhan vao bao cao kat qua kinh doanh rieng ten khoan mvc "Thu nhap ter hoot long khac".
5.2 ICA todn ho9t deing mua no'
Cac khoan ng mua ve dugc ghi nhan theo s6 tien da thanh toan de mua ng va duce phan loai vao nhOm có muc dO rui ro khong thdp han nhom ma khoan ng do da dugc phan loai truac khi mua. Neu thu dugc tien lai cua khoan ng bao g6m ca tien lai tir truac khi Ngan hang mua khoan ng do, Ngan hang phai phan 136 s6 tien lai theo nguyen tic: (i) ghi giam gia tri cua khoan mua ng s6 tien lai tnrac khi mua; (ii) ghi nhan la thu nhap s6 tien lai cua IcSr sau khi Ngan hang mua ng.
Ngan hang thvc hien phan loai ng va trich lap du phOng rui ro cac khoan mua ng theo quy dinh cua phap luat ve trich lap va sir dung du phong de xix ly rui ro
6. Ke toan cac nghi0 vu kinh doanh VI (tau tur chtimg khoan
6.1 Chan khodn kinh doanh
Phan loci va ghi nhan
Ching khoan kinh doanh bao g6m chimg khoan ng dugc mua mvc dich kinh doanh. Chirng khoan kinh doanh dugc ghi nhan ban dd.0 theo gia g6c.
Do lithng
Chung khoan kinh doanh dugc ghi nhan ban &du theo gia g6c. Sau do, chirng khoan kinh doanh dugc ghi nhan teen nguyen tac thdp han gitra gia tri tren s6 sach va gia tri thi tnrong. Lai hoac 16 tir viec ban chimg khoan kinh doanh dugc ghi nhan ten bao cao ket qua hoat dOng kinh
doanh rieng.
Tien lai va c6 tirc bang tien thu dugc trong theyi gian nam gitt chang khoan kinh doanh dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh rieng tren ca so• thvc thu.
Dinh Icy, chi:mg khoan kinh doanh se dugc xem xet ve kha nang giam gia. Ching khoan dugc lap dir phOng giam gia khi gia tri ghi so cao hon gia thi trtr&ng dugc xac dinh theo quy dinh tai Thong tu s6 228/2009/TT-BTC do BO Tai Chinh ban hanh ngay 7 thang 12 riam 2009. Trong truOrng hgp khong the xac dinh dugc gia tri thi truarng cua chimg khoan, cac chUng khoan se khong dugc trich lap dir phOng. Du phong giam gia dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh rieng teen khoan mvc "Lai/(16) thudn tit mua ban chUng khoan kinh doanh".
D6i trai phieu doanh nghiep chua niem yet teen thi twang chimg khoan hoac chua dang ky giao dich ten thi trueng giao dich cua cac cong ty dai chUng chua niem yet thi tien hanh trich lap (Iv phong rui ro theo ThOng tu 02 va Thong tu 09.
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trik Thanh Pho Ho Chf Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
6.2 Chfrng khoin at&u tir sin sang de ban
Phan logi va ghi nhan
Chimg khoan &du tu san sang de ban bao gam cac chung khoan no NIA chirng khoan van &roc Ngan hang nam gift vii mvc dich dAu tu va san sang de ban, khong thuac log chimg khoan mua vao ban ra thuOng xuyen nhung c6 the ban bAt cir luc ndo xet thAy c6 loi. Doi chUng khoan van, Ngan hang khong phai la ca &mg sang lap; hoc la doi tic chitin luoc; hoc c6 kha ndng chi phai nhAt dinh vdo qua trinh lap, quy& dinh cac chinh such tai chinh va hog dOng cua doanh nghiep nhan clAu tu thong qua van ban thoa thuan Cu nhan sir tham gia Hoi ding Quan tri/ Ban Tang Giam doc.
Ching khoan van dugc ghi nhan theo gia gac vdo ngdy giao dich va luon dugc phan anh theo gia goc trong thari gian nam gift tip theo.
ChUng khoan no &roc ghi nhan theo menh gia vdo ngdy giao dich. Lai du thu cua chimg khoan truOc khi mua (ai v6i chimg khoan no trd ldi sau) hodc ldi nhan truck char phan ba (dai voi chUng khoan ng trd rai truarc) dugc phan anh tren mgt tai khoan rieng. PhAn chit khdu/ phv tri Id chenh lech am/ duang giira gia gac vbi gia tri cua khoan tien gam menh gia Ong (+) lei don tich truac khi mua (ne'u co) hoc trir (-) tai nhan tnrOc char phan bo (lieu co), cung dugc phan anh tren mot tai khoan rieng.
Trong khoang theyi gian nam gift chimg khoan tip theo, cac chimg khoan nay dugc ghi nhan theo menh gia va chi& khAu/ phv Wei (neu co) cua chimg khoan san sang de ban dugc phan ba vdo bao cao ke't qua kinh doanh rieng theo phucmg phap duang thing trong suot thai gian con lei uac tinh cua chimg khoan. So tien tai nhan dugc trong thari gian nam gift chUng khoan dugc ghi nhan theo nguyen So tien ldi clan tich try& khi mua dugc ghi gidm gia tri cua tai khoan lei du thu, va so tien lei don tich sau thai diem mua dugc ghi nhan vdo thu nhap cua Ngan hang theo phuang phap Ong clan. So tien ldi nhan tnrOc dugc hach town phan bo vdo thu ldi dau tu chirng khoan theo pluming phap duarng thing cho khoang thari gian dAu tu chung khoan.
Do heemg
Dinh kST, chUng khoan san sang a ban se dugc xem xet v6' khd nang giam gia.
Chirng khoan van dugc lap dv phong giam gia khi gia tri ghi so cao hcrn gia thi truang dugc xac dinh theo quy dinh tai Thong tu 228/2009/TT-BTC. Trong trueng hop khong the xac dinh dugc gia tri thi truing cua chimg khoan, cac chimg khoan se khong dugc trich lap du phang.
Der phaing giam gia duct ghi nhan vac) bao cao k& qud hog dOng kinh doanh rieng teen khoan mvc "Lc7i/(16) thuan to mua ban chirng khoan dciu fir".
Chung khoan ng niem,y& dugc ghi nhan theo gia gac trir di duphong giam gia chimg khoan xac dinh dkra tren ty suit sinh loi dugc them yet tai So Giao dich Chimg khoan Ha NiE vdo ngdy ke't thiac ky ke town.
Doi vii trai phi'eu doanh nghi'ep chin niem ye't tren thi truong chfrng khoan hoc chua dang ky giao dich tren thi truarng giao dich cua cac ding ty dui chung chua niem yet thi Ngan hang tien hanh trich lap du phang rid ro theo Thong tu 02 va Th6ng tu 09
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trign Thanh Ph6 H6 Chi Minh 25Bis Nguygn Thi Minh Khai, Quan 1, TP HCM
6.3 Chang khodn dew he giir aten ngay eldo hgn
Trai phi& dac biet do VAMC phat hanh
Trai phieu dac biet do VAMC phat hanh la giay tar CO gia có thoi han do VAMC phat hanh de mua ng xau cua Ngan hang. Trai phieu dac biet dugc ghi nhan theo menh gia vao ngay giao dich va luon dugc phan anh theo menh gia trong thOi gian nam gift Menh gia cua trai phieu dac biet duct phat hanh tuang Ung vbi khoan ng xau duct ban va la s6 du ng g6c cua khach hang vay chua tra trir di s6 tien du phong cu the da trich lap nhung chtra sir dung cua khoan ng xau do.
Trong thoi gian nam giir trai phieu dac biet, dinh ky, Ngan hang tinh toan va trich lap du phong rui ro cu the hang kY theo htrealg dan tai Thong tu s6 19/2013/TT-NHNN quy dinh ve viec mua, ban va xir ly ng xau cua Cong ty Quan ly tai san cua cac TCTD Viet Nam, Thong tu so 14/2015/TT-NHNN ngay 28 thang 8 nam 2015 va Thong tu s6 08/2016/TT-NHNN ngay 16 thang 6 nam 2016 dm NHNN sCra ai, Ns sung mot s6 dieu dm Thong tu s6 19/2013/TT-NHNN.
Theo Thong to s6 14/2015/TT-NHNN va Thong tu s6 08/2016/TT-NHNN, hang nam, trong thei han 5 ngay lam viec lien Ice truck ngay tuang irng ngay dao han cua trai phieu dac biet, to chi:1.c tin citing ban ng phai trich lap day du s6 tien du phOng cu the t6i thieu cua nam trich lap d6i tirng trai phieu dac biet duce firth theo ding thirc sau:
Y X(m)= — x m — (Z„, + Xm_i)
n
Trong do:
X(m) la s6 den du phong cu the t6i thieu phai trich lap de')i vai trai phieu dac biet tai Pam
thir m;
Xm_i la s6 tien du ph6ng cu the da trich lap &Si vOi trai phieu dac biet lily ke den het nam thin m-1;
Y la menh gia trai phieu dac biet;
n la thai han cua trai phieu dac biet (tinh bang nam);
m la s6 nam ice tir thai diem phat hanh trai phieu dac biet an thai diem trich lap;
Zm la s6 tien thu hoi ng cua khoan ng xau lily ke den thei diem trich lap (nam thir m). T6 chirc tin dung ban ng phi hgp voi C6ng ty Quan 1ST tai san de xac dinh s6 tien thu 116i nay.
Tai ngay trai phieu dac biet duct tat toan, cac khoan lai phat sinh do tei chirc tin dyng thu h6i doge tir khoan ng doge hach toan vao "Thu nhap iai va cac khoan thu nhap twang tu".
Truang hgp (Zm + Xm_i) > (Y/n x m) thi s6 tien trich lap du phong cu the (X(m)) doge tinh la khong (0).
Du phong cu the cho trai phieu dac biet duct ghi nhan vao bao cao ket qua hoat Ong kinh doanh rieng cho giai doan tai chinh tir ngay 01 thang 01 /lam 2017 an ngay 31 thang 12 nam 2017 tren khoan mpc "Chi phi du phong rai ro tin dung". Trai phieu dac biet nay kh6ng phai trich lap du phong chung.
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh PhO Ho Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Chting khoan deb" tu girt din ngay dao hen khac
Chimg khoan girt den ngay dao han la cac chimg khoan Ng dugc Ngan hang mua han voi muc dich dau tu de huong lai suit va Ngan hang coy dinh va c6 kha nang girt cac chimg khoan nay den ngay dao han. Chirng khoan gift den ngay dao han c6 gia tri dugc xac dinh va c6 ngdy dao han cu the. Trong tnrOng hgp chimg khoan dugc ban han tnrOc tiled diSm dao han, cac chirng khoan nay se dugc phan loai lai sang chimg khoan kinh doanh hay chung khoan san sang d'S ban.
Ching khoan girt den ngay dao han dugc ghi nhan va do Luang tucmg to nhtr chimg khoan ng san sang d6 ban
7. Tien va cac khoan turcrng throng tien
Tien va cac khoan tuong &rang tien bao g6m tien mat, yang, tien giri tai Ngan hang Nha cac khoan tien giri thanh torn, tren giri tai va cho vay cac to chirc tin dung khac c6 thai han dao han khong qua ba thing ke tir ngay giri va ngay cho vay, cac khoan dau tu chung khoan c6 thoi han thu 1181 hoc dao han kh8ng qua ba thing ke tir ngay mua, c6 kha nang chuySn d6i dS ding thanh mot Kiang tien xac dinh va khong CO rui ro trong viec chuySn d6i thanh tien tai thai diem bao cao.
8. Dkr phong, cong ng tiem An va tai sin china xac dinh
Cam lcSt ngoai bang bao g6m cac khoan bao lank, chip nhan thanh torn va cac cam kSt cho vay khong huy ngang vo diSu kien va c6 th6i gian thuc hien cu thS.
Viec phan loai cac khoan cam kat ngoai bang dugc thuc hien chi nham mix dich quan ly, giam sat chit lugng boat dOng clap tin dung theo chinh sach phan loai dp dung doi vbi cac khoan ng
Theo Thong tu. 02, Ngan hang khong can phai trich lap du phong cho cac cam lcSt ngoai bang.
9. Nguyen tic va plurcrng phap ghi nhAn thud thu nhAp doanh nghiep va chi phi thud thu nhAp doanh nghiep.
Thud thu nhap doanh nghiep hien hanh
Tai san thud va thus phai n8p cho 1(51 hien hanh va cac ky trtrac dugc xac dinh bang gia tri du kin phai n8p cho (ho4c dugc thu h6i tir) ca quan thud, ap dung mire thud suit va cac luat thud c6 hieu Luc vao ngay lap bang can dloi kd torn rieng.
Thud thu nhap hien hanh dugc ghi nhan vao kSt qua hog d'Ong kinh doanh rieng trir truing h9p thus thu nhap phat sinh lien quan den mot khoan mix dugc ghi thing vao von chit so hint, trong truing hap nay, thud thu nhap hien hanh ding dugc ghi nhan true tip vao von chit saf hint.
Ngan hang chi dugc bit trir cac tai san thus thu nhap hien hanh va thud thu nhap hien hanh phai tra khi Ngan hang c6 quyen hgp phap dugc bit trir giita tai san thud thu nhap hien hanh vOi thud thu nhap hien hanh phai n8p va Ngan hang du dinh thanh torn thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren co sa thuan.
Cac bao cao thud cita Ngan hang se chiu sit kiSm tra cna co quan thud. Do viec dp dung luat va cac quy dinh vS thus d6i vori cac loai nghiep vu kit& nhau co thS dugc giai thich theo nhiSu each khac nhau, s6 thud dugc trinh bay tren bao cao tai chinh rieng cho giai down tai chinh tir
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ngay 01 thing 01 nam 2017 den ngay 31 thing 12 nam 2017 c6 the se bi thay dai theo quyat dinh cu6i ding cua ca quan thug.
ThuE thu nhap doanh nghi0 hotin lgi
Thug thu nhap hoan lai dugc xac dinh cho cac khoan chenh Lech tam thei tai ngay lap bang can d6i ke toan rieng gitra ca s6 tinh thud thu nhap cua cac tai san va ng phai tra va gia tri ghi so cua chimg dugc trinh bay teen bao cao tai chinh rieng.
Thus thu nhap hoan lai phai tra dugc ghi nhap cho tat ca nhitng chenh Lech tam th6i chiu thud, ngoai trir:
► Thue thu nhap hoan lai phai tra phat sinh tir ghi nhan ban dau cua mot tai san hay ng phai tra tir mot giao dich ma giao dich nay khong c6 anh hugng den lgi nhuan ke toan va lgi nhuan tinh thud thu nhap (hoac 18 tinh thud) tai th6i diem Oat sinh giao dich.
► Cac chenh Lech tam th&i chiu thud gin lien vgi cac khoan dau to vao cac cong ty con, cong ty lien kat va cac khoan von gop lien doanh khi Ngan hang c6 kha nang kiam soat tiled gian hoan nhap khoan chenh lenh tam thoi va chic chin khoan chenh loch tam tiled se khong dugc hoan nhap trong tuang lai co the du doan.
Tai san thus thu nhap hoan tai can dugc ghi nhan cho tat ca cac chenh loch tam theyi dugc khiu trir, gia tri dugc khiu trir chuyan sang cac nam sau cua cac khoan 18 tinh thud va cac khoan uu dai thud chua sir dung, khi chic chin trong twang lai se c6 lgi nhuan tinh thud de sir dung nhting chenh loch tam thoi dugc khiu trir, cac khoan to tinh thud va cac uu dai thug chua sir dung nay, ngoai trir:
► Tai san thus hoan lai phat sinh tir ghi nhan ban dau cua mot tai san hoac ng phai tra tir met giao dich ma giao dich nay khong co anh htrftg den lgi nhuan kg toan va lgi nhuan tinh thud thu nhap (hoac 18 tinh thud) tai thoi diem phat sinh giao dich.
► Doi cac chenh Lech tam tiled dugc lchiu trir phat sinh tir cac khoan dau to vao cac cong ty con, cong ty lien kat va cac khoan van gop lien doanh, tai san thud thu nhap hoan lai dugc ghi nhan khi chic chars la chenh lenh tam thoi se dugc hoan nhap trong tuang lai c6 the du doan dugc va c6 lgi nhuan chiu thus a sir dung dugc khoan chenh loch tam thoi do.
Gia tri ghi s6 cua tai san thud thu nhap hoan lai phai dugc xem xet lai vao ngay kat tittle giai clop tai chinh va phai giam gia tri ghi so cua tai san thus thu nhap hoan lai den mirc bao dam chic chin co du lgi nhuan tinh thug cho phep lgi ich cua mot phan hoac toan be tai san thud thu nhap hoan lai dugc sir dung. Cac tai san thud thu nhap hoan lai chua dugc ghi nhan trugc day dugc xem xet lai vao ngay kat thitc kS, ke toan nam va dugc ghi than khi chic chin CO du 10 nhuan tinh thug trong twang lai dg c6 the sir dung cac tai san thud thu nhap hoan lai chua ghi nhan nay.
Tai san thud thu nhap hoan lai va thus thu nhap hoan lai phai tra dugc xac dinh theo thud suit du tinh se dp dung cho nam tai chinh khi tai san dugc thu h6i hay ng phai tra dugc thanh toan, dua tr'en cac mirc thug suit va luat thud c6 hieu luc vao ngay kat thitc k5r kd toan nam.
Thu thu nhap hoan lai dugc ghi nhan vac) kat qua hoat Ong kinh rieng ngoai trir truorng hap thud thu nhap phat sinh lien quan den mot khoan 'nue dugc ghi thing vao von chit sa huu, trong truemg hap nay, thus thu nhap hoan lai cang dugc ghi nhan truc tiap vao van chit s6 hitu.
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10. Kt tofin cac khoin von vay, phat hanh chting khoan my, ding cu von
Cac khoan vay chiet khau, tai chi& khau giAy to c6 gia tai Ngan Hang Nha Nu& dugc ghi than va trinh bay theo gia tri g6c tai thati diSm cuSi kS/. Chi phi di vay dugc ghi nhan trong bao cao kSt qua hoot dOng kinh doanh ten ca sa (Iv chi theo qui dinh tai thong to s6 12/2006-TT-BTC ngay 21/02/2006.
Phat hanh giay to c6 gia dugc thS hiSn theo gia g6c. Nguyen gia cua giay toy c6 gia (la phat hanh bao gom so tien thu dugc tir viSc phat hanh trir di cac chi phi tivc tip co lien quan d'Sn viSc phat hanh
11. VOn chu sik hi u
Co phiju pha thong
Co phiSu ph6 thong dugc phan loci la von chu sa
Thong dit von co phcin
Ngan hang phan anh vao tai khoan thong du von c6 phan phan chenhlSch tang do phat hanh c6 phiSu cao hon rnSnh gia va chenhlSch tang, giam so veri gia mua lai khi tai phat hanh c6 phiSu guy. Cac chi phi tang them lien quan trirc tip den gia phat hanh c6 phiSu ph6 thong dugc ghi nhan la mot khoan giam trir thong du von c6 phan.
Co phiL guy
Cac cong cu von chu so hiru dugc Ngan hang mua lai (c6 phiSu quy) dugc ghi nhan theo nguyen gia va trix vao Win cha so huu. Ngan hang khong ghi nhan cac khoan lai/(18) khi mua, ban, phat hanh hoc huy cac cong cu von chit so hiru cua minh.
Cac guy) va du trr
Ngan hang thvc hiSn trich lap cac quy di; trir sau day theo Luat cac T6 chirc Tin dung s6 47/2010/QH12 va Nghi dinh s6 57/2012/ND-CP va theo DiSu 1S cua Ngan hang nhu sau:
7)) le phan tram cilia 191 nhuan sau thus
Mirc tai cla
Quy dv tri b6 sung von diSu IS 5% lgi nhuan sau thus 100% vein diSu 1S
Quy dg phong tai chinh 10% lgi nhuan sau thuS 25% von diSu IS
Cac quy khac thuOc ngu6n von chu so hitu dugc phan b6 tir lgi nhuan sau thuS. Vic phan b6 tir lgi nhuan sau thug va viSc sir dung cac quy khac phai dugc Dai Hoi dong Co dung phe duySt. Cac quy nay khong dugc quy dinh bai luat phap va dugc phep phan phi hit.
12. Cac diet, chinh so ligu kt than kSrtrulfrc: khong co
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V. Thong tin IA sung cho cac khofin muc trinh bay trong bang can dOi ice toan (Dan vi tinh: trieu dOng)
1. Chirng khoan kinh doanh
Ctiii` Dim kf) 1.1. Chting khoan N9. 4.693.398 400.000 - Chung khoan Chinh phu, chinh quyJn dia phwang 3.893.398 - Chicng khoan do cac TCTD khac trong nithc ph& hanh 400.000 - Chicng khoan do cac TCKT trong racerc phat hanh 400.000 400.000 - Chung khoan Na ntrac ngoai 1.2 Chtimg khofin VOn - Chimg khoan VOn do cac TCTD khac phat hanh - Chitng khoan VOn do cac TCKT trong nu& phat hanh - Chitng khoan Von nuyk ngobi 1.3. Chfrng khoin kinh doanh khac 1.4. Dkr phong riii ro chirng khoin kinh doanh (3.000) (3.063)
TOng 4.690.398 396.937
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2. Cac cong cu tai chinh phai sinh va cac tai san tai chinh khfic TOng gia tri
theo hvy ang (theo t5r gia
ngay MO the HD)
. A to Tong gia i tr gin so ke toan
(theo tSr gia ngay rap bao clo)
Tai san Ong nu.
Tai ngay cuOi kir
1 Cong cu tai chinh phai sinh tier' to 20.018.446 - 46.568
- Giao dich kY Ilan tien to 3.000.000 - 12.048 - Giao dich,hoan ai tien to 17.018.446 - 34.520 - Mua Quyen ch9n tien to + Mua quyen ch9n mua + Mua quyen ch9n ban - Ban Quyen ch9n tien to + Ban quyen ch9n mua + Ban quyen ch9n ban * Giao dich ttrcmg lai tien te
2 Ging cu tai chinh phai sinh khfic Tai ngay dAu ki'
1 COng cu tai chinh phai sinh tien to 18.522.052 13.942 2.747 - Giao dich ky han tien to 3.245.203 - 2.747 - Giao dich hoar' d6i tien to 15.276.849 13.942 - - Mua Quyen ch9n tien to + Mua quyen ch9n mua + Mua quyen ch9n ban - Ban Quyen ch9n tien to + Ban quyen ch9n mua + Ban quyen ch9n ban * Giao dich ttrong lai tien to
2 Cong cu tai chinh phai sinh khac
3. Cho vay khach hang Cuai kv Dau kP
Cho vay cac t6 chirc kinh te, ca nhan trong mrac 91.231.619 70.832.912 Cho vay chit khAu cong cu chuyen nhtroang va cac gia'y to co gia 1.491.581 3.059.047 Cho vay doi veri cac to chirc, ca 'than nu& ngoai 20.368 20.580 Cho vay thAti chi va the tin dung 2.298.174 294.007 Cac khoan tra thay khach hang 6.655
TOng 95.048.397 74.206.546
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- Phan tich chAt luvng nq cho vay:
ggij' Dju ki, Na du tieu chu'an 92.765.885 72.679.424 Ng can chu y 1.241.262 745.481 Ng duoi tieu chuAn 309.325 212.853 Ng nghi ng6 216.243 215.021
Ng co Icha nang mat von 515.682 353.767
Timg 95.048.397 74.206.546
- Phan tich dir nv theo thiYi gian: Cuoi ky
Ng ngan hp 51.769.030 30.289.546 Ng trung hp 19.091.754 25.233.007 Ng (Jai hp 24.187.613 18.683.993
Ttng 95.048.397 74.206.546
4. Doi vol sty thay dOi (tang/giam) cua dty phong rui ro tin dung: Du. phbng chunj' cu the
KS/ nay SO du d'au kSr 532.473 137.467 Du phong rui ro trich 14p trong IcST/(Hoan nh4p du phong tong kSr) 155.595 42.977
Sir dung du phong rui ro tin dung trong kSi (13.486)
SO du cuOi IcSr 688.068 166.958
KS, trtffrc SO du du lcSr 368.970 189.585 Du phong rui ro trich lap trong 14/(HoP nh4p du phong tong Icy) 163.503 166.905
Sir dung du phong rui ro tin dung trong lcSr (219.023)
SO du cuOi kS7 532.473 137.467
Thu* minh bao cao tai chitin rieng 10 tai ngay 31.12.2017 - 16 -
ctiot Dau kf,
37.063.571 23.902.918 36.285.513 23.412.661
1.132.219 854.692
(354.161) (364.435)
8.738.570 10.358.173
9.614.647 11.020.813
(876.077) (662.640)
45.802.141 34.261.091
Cuics Dliu 147
589.688 589.688
490.087 495.945
(111.850) (111.539)
967.925 974.094
Ten
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Phi Ho Chf Minh 25Bis Nguy8n Thi Minh Khai, Quan 1, TP HCM
5. ChIrng khoin (Ian fir
5.1. Chumg khoan dau ttr san sang de ban a. Chirng khoan Ng b. Chimg khoan V6n c. Du pheng rui ro chang khoan sari sang de ban 5.2. Chung khoan dau ttr gifir den ngay dio han a. Gia tri chimg khoan b. Dv phong rui ro chirng khoan dAu to gift den ngay dao han
Tang
6. GO van, dau ttr dai 114n - Phan tich gia tri clan ttr theo loaf hinh dau ttr
Dau to vao cong ty con (*) Cac khoan dAu to vao cong ty lien doanh Cac khoan dAu to vao cong ty lien ket Cac khoan dAu to dai han khac Du phong giam gia dau to dai hp
Tang
Danh sach cfic cong ty lien ket, lien doanh:
Gin gac
Gia trj hien tgi
(*)
Ty phan nOns girt
(%) Gia goc
KY fru&
Gia trj hien tyi
(19
Ty phan cram girr
(%)
KY nay
Dan tu• vao cac TCTD
u tit vao cricDN khtic
7. Cac khoan nq chinh pita va NHNN Cu& kJ) Dau kj)
1. Vay NI-INN 2. Tien giri ctia KBNN 3. Cac khoan no Ichac
Tang 156.253
177.635
156.253
177.635
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8. Tien giri va vay cfic TCTD khfic
8.1. Tien gfri cua cfic TCTD khac Cuoi kv DiLEC
a. Tien giri khong kS/ han 5.136.018 4.789.153 - Bang VND 5.090.695 4.788.792 - Rang ngoai h6i 45.323 361 b. Tien giri co kS7 han 7.174.023 9.097.375 - Bang VND 6.508.000 5.773.525 - Bang ngoai h6i 666.023 3.323.850
foing 12.310.041 13.886.528
8.2. Vay cac TCTD khac - BAng VND 21.376.115 3.889.786 Trong do: Vay chiet khAu, tai chiet khAu 20.290.115 2.597.786
Vay cam c6, the chAp 1.086.000 1.292.000 - Bang ngoai h6i 1.524.900 1.056.984 Trong do: Vay chi& khAu, tai chi& khau 0
Vay cam c6, the chAp 1.524.900 1.056.984
'Ling 22.901.015 4.946.770
Ttmg tien, yang giri va vay cfic TCTD khac 35.211.056 18.833.298
9. Tien giri cua khach hang - Thuyet minh theo loaf tien gfri:
kf,
Tien, yang girl khong ky h#n 14.588.376 9.842.401
- Tien giri khong kSfhan bang VND 13.225.515 9.262.963 - Tien giri khong kST han bang yang, ngoai to 1.362.861 579.438
Tien, yang giri có ky h#n 105.254.248 93.079.474
- Tien gfri có kST han bang VND 103.042.287 91.171.142 - Tien girl c6 kST han bang yang, ngo4i to 2.211.961 1.908.332 Tien ph von chuyen dung 537.286 229.096 Tien giri ky quy 248.588 191.470
TOng 120.628.498 103.342.441
Thuyet minh bac, Geo tai chinh rieng le tai ngay 31.12.2017 - 18 -
69.763
(151)
3.294
3.135
159
(1.125)
6.212 14.357
29.270
6.833
6.627
206
50.791
236
48.779
1.776
35.584
359.557
151
1.125
(47.252)
(236)
(45.287)
(1.729)
(27.439)
(400.050)
1.Thue CiTUT
2. Thud tieu thu ddc biet
3. Thud TNDN
4. Thud xudt nhap khdu
5. Thud sir dung von NSNN
6. Thud tai nguyen
7. Thud nha da't
8. Tien thud nha
9. Cac loai thud khac
Thu‘ mon bai
Thud TNCN
Thud nha thou 10. Cac khoan phi, 1e phi va
cac khoan phai nep khac
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10. Phat hanh giOy to' co gia thong thwirng (khong bao
Cluing chi den giri: Duoi 12 thang
Trai phieu:
Tir 12 thang ddn duOi 5 ndm Tir 5 nam trot len
Dim cong cu tai chinh phirc hop) Cuili kv Da It 10
535.000 70.014
535.000 70.014
3.930.000 930.000
3.000.000
5.330.000 2.330.000 3.000.000
Tong 5.400.014 4.465.000
11. Cac khoan nq khfic
Cac khoan phai tra not blo Cac khoan phai tra ben ngoai DI; phong rui ro khac - Du phOng doi vbi cac cam kdt dua ra - Du phong cho cac dich vu thanh toan - Du phong rui ro khac (du phong red ro hoat clang khong bao gom du phong khac d i vai tai san có not bang) Quy khen thtrang, phitc Iqi
TOng 11.079 8.994
2.896.087 2.609.888
12. Tinh hinh thkrc hign nghia vu voi NSNN va thud thu nh4p hoan 10. 12.1. Tinh hinh thkrc hqn nghia vu NSNN nAm 2017
Phat sinh trong ky
SO du cutd k5,
CIA ki) 15.730
2.869.278
Miti ky 43
2.600.851
79.269 Thuyet minh 136o cao tai chinh rieng le tai ngay 31.12.2017
- 19 -
(476.017) 50.460
A ci
PI Al
0
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thi Minh Khai, Quail 1, TP HCM
12.2 Thui thu nh(ip /loan Igi a. Tai san thud thu nhek hotin lai
.1)ZujliC
- Tai san thud TN hoan lai lien quan den khoan chenh Lech tam theri dugc Ichau trir 21.238 17.311 - Tai san thud TN hoan lai lien quan ddn khoan 18 tinh thud chua sir dung - Tai san thug TN hoan lai lien quan ddn khoan tru dai tinh thud chua sir dung - Khoan hoan nhap tai san thud TN hoan lai da dugc ghi nhan
tir cac IcY trugc
Tai san thue thu nh4p hodn lai 21.238 17.311
b. Thui thu nhtip holm lai phai tra: Cuoi
- Thud TN hoan lai phai tra phat sinh tir cac khoan chenh Lech tam thoi chin thud 0 0 - Khoan hoan nhap thus TN hodn lai phai tra da dugc ghi nhan tir cac Icy truac Thue thu nh4p hall lai phai tra
0
0
13. Von chti ser hint: 13.1. Bdo cac) tin!: hinh thay trji van cha so' him
Si) dir dAu 14 Tang trong 14 Gram trong 14 SO dtr cuei 14 A 1 2 3 4
V6n gop/v6n dieu le 8.100.000 1.710.000 - 9.810.000 Thang du von c6 phAn 4.599 2.158.200 (120.544) 2.042.255 V6n dau to xay dung cot ban 89 - - 89 Co phidu qu'y (2) - - (2) Chenh Lech clanh gia lai tai san _ - - _ Chenh loch ty gia h6i dodi _ _ _ _ Quy dau to phat tridn 70 - - 70 Qu'y du phOng tai chinh 238.118 68.660 - 306.778 Qtily du till b6 sung Von dieu le 147.064 34.330 (162.000) 19.394 Qay khac thu6c On CSH 28.311 20.000 (3.600) 44.711 Lgi nhuan sau thud chua phan ph6i/18 luy kd 564.335 1.684.894 (692.990) 1.556.239 Lgi ich dm c6 (long thidu s6 _ - - - Von cha s& him khac - - - - Tong tong 9.082.584 5.676.084 (979.134) 13.779.534
Thuyet minh bac) cao tai chinh rieng le t?i ngay 31.12.2017 - 20 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Then Thanh Ph6 HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
13.2. Thuyet minh ve cdc cong cu tai chinh phar hpp: Trai phieu chuyen d6i
Cuoi
- T6ng gia tri
- Gia tri cAu phAn Ng
- Gia tri cAu phAn V6n CSH
Co phi6u tru dai
OA hi,
Cunikf,
Dilu kP - T6ng gia tri
- Gia tri cAu phAn Ng
- Gia tri clan phAn Von CSH
13.3. Co phiA: DE u kf,
* S6 ltrgng c6 phieu clang 14 phat hanh 980.999.979 810.000.000
* So lugng c6 phieu da ban ra cong chting
* Co phieu ph6 thong 980.999.979 810.000.000
* Co phieu uu dai * So lugng Co phieu dugc mua lai
* Co phi6u ph6 thong (208) (208)
* Co phieu tru dai
* S6 lugng Co phieu dang km hanh
* Co phi6u ph6 thong 980.999.771 809.999.792
* Co phiL tru dai
* Menh gia CP dang km hanh (d6ng VN) 10.000 10.000
VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KET QUA HOiliT BONG KINH DOANH.
14. Thu nhap lai va cac khoin thu nh4p tuovg ter
Thu nhAp lai Ky nay Kti, trteac
194.940 155.706 Thu nhap tai cho vay khach hang 7.849.032 6.352.895 Thu tai tir kinh doanh, d'au to chung khoan Ng: 2.314.150 1.663.479 - Thu tai tir chirng khoan kinh doanh 77.161 10.075 -Thu lai tir chUng khoan dau to 2.236.989 1.653.404 Thu phi tir nghiep vu bao lanh 52.513 59.809 Thu nhap tai cho thue tai chinh Thu khac tir hog dOng tin dung 689.291 246.415
'Ding 11.099.926 8.478.304
Thuyet minh bac) cat) tai chinh rieng le tai ngay 31.12.2017 -21-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trier) Thanh Ph6 Ho Chi' Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
15. Chi phi lai va cac khofin chi phi twang to Ey'jliez jcp fru*
Tra lai tin giri 6.823.358 5.291.754
Tra lai tien vay 260.158 183.453 Tra lAi phat hanh giAy to c6 gia 403.921 434.133 Tra Idi tin thue tai chinh Chi phi hoat dOng tin dung khac 11.358
TOng 7.498.795 5.909.340
16 Lai/ to than tir hot dOng kinh doanh (mua ban) cluing khofin kinh doanh: IQ nay KV Ern*
Thu nhap tir mua ban chimg khoan kinh doanh 12.474 78.644 (Chi phi) ye mua ban chirng khoan kinh doanh (6.829) (Chi phi)/hoan nhap du phong riii ro chimg khoan kinh doanh 63 3.859 Lai/ (VI) thuAn tir hot d(ng kinh doanh (mua ban) chting khoin kinh doanh 5.708 82.503
17 Lai/18 than tir ho#t Ong kinh doanh (mua ban) chirn g khoan dAu ttr EL L41 10 mac
504.650 397.435 Thu nhap tir mua ban chtrng khoan dAu tu (Chi phi) v'' mua ban chimg khoan d'Au tu (31.528) (16.207) (Chi phi)/ hoan nhap du phong riii ro chimg khoan dau tu 11.773 (230.069) Lai/ 1O than tir hot dOng kinh doanh (mua ban) chirng khoin (ILI tir 484.895 151.159
18 Thu nh4p tir gop vim, mua co phAn
Co tire nhan dugc trong kY tir gop van, dAu tu mua c6 phAn: ELEia Kis, tnroc
* Tir chirng khoan von dAu tu( hach toan ten TK 15) 43.024 2.814 * Tir gOp von, dau tu dai han( hach town tren TK 34) 150.857 134.471 Phan chia 1ai/18 theo phuomg phap von CSH dm cac khoan dAu tu vao cac cong ty lien doanh, lien ket(deii vai BCTC h9p nhAt) Cac khoan thu nhAp khac
TOng 193.881 137.285
Thuyet minh bao cao tai chinh rieng le WI ngay 31.12.2017 - 22 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 Ho Chf Minh 25Bis Nguyen Thj Minh Khai, Quen 1, TP HCM
19 Chi phi hoat Ong: Ky 10 int&
1. Chi nOp thue va cac khoan phi, le phi 2.850 2.740 2. Chi phi cho nhan vien 1.036.273 806.371 Trong do: - Chi lucmg va phi cap 942.176 727.716 - Cac khoan chi dOng gop theo ltrang 60.992 52.431 - Chi try * 23.222 18.931 - Chi khac cho nhan vien 9.883 7.293 3. Chi va tai san 437.768 448.551 - Trong do khAu hao tai san co dinh 94.008 109.635 4. Chi cho ho4t Ong quan 1y ding vu 680.882 528.184 Trong do: -Cong tac phi 33.225 26.320
- Chi va cac hoat Ong doan the cua TCTD 1.790 16 5. Chi nOp phi bao hiem, bao toan flan giri cua khach hang 110.839 84.241 6. Chi phi du phong (khong tinh chi phi chi phong red ro tin dung not va ngoai bang, chi phi du phong red ro chieng khoan) 37.189
44.352
7. Chi phi hoqt Ong khac
Teng 2.305.801 1.914.439
WI. CAC THONG TIN KHAC
20. Cac hoat Ong ngo#i bang khac ma TCTD phai chin riii ro gang ke
21. Th8ng tin ve cac ben lien quan
Chi tit giao dich lon vai cac ben lien quan tai theri diem 31 thang 12 nam 2017:
Ben lien quan Cdc giao djch 5-6 lien
Co d8ng lan
Giri tien vao TK tien girl. thanh town Rut tien tir TK tien giri thanh town Giri tien vao TK tien giri co ky hp Rut lien tir TK lien giri c6 ky hp
16.771.464 16.810.956
4.809.872 4.372.926
, Cac tochinkinh to ma Ngan hang dAu ty, Op von mua co phan
Giri tien vao TK tien giri thanh town Rut tien tir TK tien gui thanh town
••n v • Giri tien TK tien giri co ky hp Rut tien tir TK tiangin c6 k' han Giri ten vao TK hen gut, ky qu'y va dam bao thanh town Rat tien vao TK tien giri,14quy va dam bao thanh town
48.736.378 48.683.990 13.682.320 11.237.341
126.933 126.521
Cong ty con
Giri tien vao TK tien giri thanh town Rut tien tir TK tien gin thanh town
Giri tien vao TK tien giri co ky hp Rut flan tir TK tien gui co ky hp
29.659.595 29.839.820
86.031 55.831
Thuyet minh bao cao lei chinh rieng le toi ngay 31.12.2017 - 23 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trign Thanh Pho HO Chf Minh 25Bis Nguygn Thi Minh Khai, Quan 1, TP HCM
Chi tiet cac khoan phai thu, phai tra v6i cac ben lien quan tai thad diem 31 thang 12 nam 2017
Ben lien quan Cric giao djch Ph& thu Plziii tra
Co long lam Tien giri thanh toan - 7.490 Tien gin co kS, han - 603.041 Tien giri 14 quy va dam bao thanh toan 46 Tien gin thanh toan - 199.809
Cac to chirc kinh to Tien giri c614 han - 3.206.754
ma Ngan hang d'au tu, g6p von mua co phan
Tien giri 14 quy va dam bao thanh toan
Tien gui yen chuyen dung
-
-
437
2 Tien vay 865.153 - Tien gui thanh toan - 83.907
Cong ty con Tien giri c6 14 han - 72.800 Tien vay 980.000 -
22. Miic d8 Cap trung theo khu vtyc dia ly ctia cac tai san, cong nq va cac khofin muc ngoai bang
Tting dtr nq cho vay
x), Tong tien giri
Ciic cam ket tin dung
CCTC phai sinh
Kink doanh x
va dau hr chti.ng khoan
Trong nuot Nuac ngoai
95.048.397 23.203.651 661.170
4.705.891 20.018.446 51.725.777
VIII. QUAN IS7 RUI RO TAI CHiNH
23. Chinh sach quan 1y rui ro lien quan den cac cong cu tai chinh
Rui ro luon luon tiem an trong hog Ong cua Ngan hang, nhung ducyc quan 1y thong qua cac quy trinh phat hien, danh gia va kiem soat thuang xuyen tuy thuec vao giai han rui ro va cac kiem soat khac. Quy trinh quail 1ST rui ro la then chet doi voi kha nang sinh loci cua Ngan hang va moi ca nhan trong Ngan hang co trach nhiem ngan chan cac rui ro lien quan den quyen han cong viec caah6. Ngan hang dei mat v6i cac log rui ro nhu: rui ro tin dung, rui ro thanh khoan, rui ro thi twang (ducfc phan log thanh rui ro kinh doanh va rui ro khong lien quan den kinh doanh). Ngoai ra, Ngan hang ding chili rui ro hog dOng.
Quy trinh kiem soat rui ro dec lap khong bao gem cac rui ro kinh doanh nhu nhang thay dei dm mei truOng, cong nghe va nganh nghe. Nhang rui ro nay ducfc kiem soat boi quy trinh xay dung ke hoach chitin lucc cua Ngan hang.
(1) Ca cciu quern lf) rui ro
Flei deng quail tri la nhUng nguoi chiu trach nhiem cho viec phat hien va kiem soat cac raj ro. Tuy nhien, timg thanh vien rieng biet se chili trach nhiem cho viec theo d'Oi va quan ly cac rui ro.
Thuyet minh bao cao tai chinh rieng le tai ngay 31.12.2017 -24-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Tri&n Thanh Pho Ho Chi Minh 25Bis Nguy6n Thi Minh Khai, Quki 1, TP HCM
(ii) Hoi (king Quern tri
1-161 d6ng Quan tri la nhang ngueri chiu trach nhiem giam sat quy trinh quan 15, rid ro tong quat trong Ngan hang.
(ii:) Uy ban Quan ly rid ro
Uy ban Quan 15T rui ro tham muu cho 1-1Oi d6ng Quan tri trong viec ban hanh cac quy trinh, chinh sach thuc tham quyen cua HOi d6ng Quan tri lien quan den quan ly rui ro trong hoat dOng Ngan hang.
Uy ban Quail 15/ rui ro phan tich, dua ra nhang canh bao ve mirc dO an toan diaNgan hang tithe nhang nguy ca, tiem an rui ro c6 the anh huong va bien phap phOng ngira d6i v6i cac rui ro nay trong ngan han cling nhu dai han.
Uy ban Quan ly rui ro xem xet, danh gia tinh phu hop va hieu qua dm cac quy trinh, chinh sach quan tri rui ro hien hanh cua Ngan hang de dua cac khuyen nghi, de xuat d6i vai HQi d6ng quan tri ve nhang yeu cau can thay d6i quy trinh, chinh sach hien hanh, chitin lugc hoat dOng.
(iv) Ban ki'jm soat
Ban Kiem soat chiu trach nhiem kiem soat quy trinh quail ly rui ro tong quat trong Ngan hang.
(v) Kiem wan n5i b0
Theo k" hoach kiem toan not bit) hang nam, cac quy trinh host do, ng cua Ngan hang se dugc kiem toan bO ph6n kiem toan not Ix) nham kiem tra tinh day du va tinh tuan thu cua cac thu tuc. Kiem toan not bO thao luan ket qua danh gia vai Ban T6ng Giam d6c va bao cao nhUng phat hien va a xuAt len Ban Kiem soat.
(vi) He thong bao cao va do luting red ro
Rini ro cua Ngan hang dugc do luemg bang cach sir dung phucmg phap phan anh Ca nhang ton that du (loan dugc gan nhu Oat sinh trong cac twang hop thong thu6ng va nhang ton that khong du doan dugc ma chi la nhang trac tinh nhfing ton that thuc to sau cling dua tren nhUng mo hinh th6ng ke.
Viec theo dOi va quan ly rui ro chu yeti dugc thuc hien dip ten nhang han mirc dugc thiet lap b6i Ngan hang va tuan tha cac quy dinh an toan cua NFINN. Nhiing han mire nay phan anh chitin lugc kinh doanh va mai tnreng thi twang cua Ngan hang ding nhu mirc dO rui ro ma Ngan hang san sang chap nhan.
Cac thong tin ket hop tir hoat dOng kinh doanh dugc kiem tra va xir 15, de nham phan tich, kiem scat va phat hien sem han cac rui ro. Thong tin nay dugc trinh bay va giai thich cho Hoi &mg Quan tri, Ban T6ng Giam d6c va cac truong phong ban. Bao cao bao g6m tong mirc rui ro tin dung, du bao he thOng lugng boa rui ro tin dung, cac ngoai le han mire, cac chi so thanh khoan va thay d6i 116 sa rui ro. Ban lanh dao se danh gia tinh thich hop cua viec lap du phong cho nhUng ton that tin dung hang quy. Ban la'nh dao se nhan dugc bao cao tong hop m8i ciu5, cung cap day du cac thong tin can thiet cho viec danh gia va dua ra ket luan ve rui ro cua Ngan hang.
DM vai tAt ca cac cap trong Ngan hang, cac bao cao rui ro cu the se dugc lap va phan ph6i nham dam bao rang tat ca cac phong ban kinh doanh deu cap nhat tAt ca cac thOng tin can thiet mot cach day du va kip thoi.
Thuyet minh ban cat) tai chinh rieng le tai ngay 31.12.2017 - 25 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Pho H8 Chf Minh 25Bis Nguy6n Thi Minh Khai, Quan 1, TP HCM
(vii) Gianz thieu rid ro
Ngan hang da chu dOng sir dung cac tai san the chip nham giam thieu rui ro tin dung.
(viii) Micc da tap trung rui ro
Ski tap trung rui ro phat sinh khi mOt so ltrgrIg lore cac khach hang ciia Ngan hang ding lien quan den mOt hog dOng kinh doanh, hoac cac hog dOng kinh doanh cung ten mOt khu vgc dia
hoac c6 ding cac dac diem kinh to la nhilIng ye'u to c6 the anh huong den nghia vu thanh toan hoac quyen lqi dugc thanh toan cua nhOm khach hang khi nghia vu den han do anh twang dm cac thay d6i ve kinh t6, chinh tri hoac cac yeti to khac.
Nhfing mirc dO tap trung ten phan anh cac mirc dO nhay cam dm hoat dOng Ngan hang dal vai su Oat trien cua mOt khu vgc dia 11 hoac nganh nghe nhit dinh nao do.
De c6 the giam thieu cac rui ro tap trung, Ngan hang da co cac chinh sach va thit tuc can thiet bao gom cac hu6ng din cu the nham da clang hOa cac danh muc hog dOng. Theo do mix dO tap trung rui ro tin dung se dugc kiem soat va quan ly. Ngan hang ding dp dung cac bien phap phong tranh rid ro co ch9n 19c doi vori cac nganh nghe va cac yeti to lien quan khac.
24. Riii ro thi trufong
24.1. Red ro lai suit
Rui ro lai suit phat sinh do c6 nhang thay d6i v'e lai suit co anh huerng den gia tri cua cac cong cu tai chinh. Ngan hang se c6 nguy ca chiu rui ro lai suit do sg khong twang 'ding hay chenh lech gifra ngay dao han hoac ngay xac dinh lai lai suit cua tai san va ng phai tra va cac cong cu ngoai bang trong mOt giai doan nhat dinh. Ngan hang quart ly riti ro nay thong qua viec can doi ngay xac dinh lai lai suit cilia cac tai san va ng phai tra.
Phan tich tai san va na phai tra theo Merl han dinh lgi lai suit thus to
Thai han dinh lai lai suit thgc to la tiled han con lai tinh tir thai diem lap bao cao tai chinh rieng cho kS7 dinh lai lai suit gin nhit hoac thai han dao han cita cac khoan muc tai san va ng phai tra, tity theo yeti t6 nao den sam hon.
Cac gia dinh va dieu kien sau dugc dp dung trong phan tich then han dinh lai lai suit thgc t6 cua cac tai san va ng phai tra cua Ngan hang:
► Tien mat, yang bac da q4; gOp von &au to dai han va cac tai san khac (bao gom tai san co dinh va tai san Co khac); cac khoan ng khac dugc xep loai vao khoan muc khong chiu
► Tien giri tai Ngan hang Nha nuac Viet Nam dugc xep loai tien giri thanh toan do do k5' han dinh lai lai suit thgc to dugc xep loai vao khoan muc den mOt thing;
► Thai han dinh lai lai suit thgc to cua chirng khoan Tau to va chirng khoan kinh doanh dugc tinh dga ten thai gian dao han thgc to tai thai diem lap bao cao tai chinh rieng cua tirng loai chirng khodn; va
► Thai han dinh lai lai suit thgc t6 cua cac khoan ng NHNN, cac khoan tien giri tai va cho vay cac TCTD khac; cac khoan cho vay khach hang; ngulin von tai trg uy thac dAu ttr, cho vay TCTD chiu rui ro; cac khoan tien giri va vay cac TCTD khac va khoan muc tien giri cua khach hang dugc xac dinh nhu sau: Thu* minh bao cao tai chinh Hang le tai ngay 31.12.2017
- 26 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh PhO HO Chf Minh 25Bis Nguyin Thj Minh Khai, Quan 1, TP HCM
- Cac khoan muc c6 lai suit co dinh trong su6t thad gian cua hgp ang: thad han dinh lai lai suit thvc to dira tren thai gian dao han thvc t6 tinh tir thai diem lap bao cao tai chinh rieng;
- Cac khoan mvc c6 lai suit tha n6i: than han dinh lai mi suit thvc to dui tren kSt dinh lai lai suit gin nhit tinh tir thOi diem lap bao cao tai chinh rieng.
► Thad han dinh 10 lai suit thvc to cua khoan mvc phat hanh giiy to c6 gia dtra teen thai gian dao han th‘rc to cua tong logi gidy to c6 gia.
Bang dtrai day trinh bay than han dinh tai lai suit cila cac tai san va ng phai tra cua Ngan hang tai ngay 31 thing 12 nam 2017.
Thuyet minh bao cao tai chinh rieng le tai ngay 31.12.2017 - 27 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trier) Thanh PhO HO Chi Minh 25Bis Nguyen Thi Minh Khai, QuOn 1, TP HCM
Tjng
TM san
Qua h9n Wrong chili
lai Du& 1 tilting Tir 1 din 3
dieing Tir tren 3
thang-6 thdng
Tir tren 6 lining -12
thdng Tir tren I nom
— 5 ',dm Tren 5 nom
I- Ti&I mat yang bac, da quY 1.511.580 1.511.580 II- Tien girl tai NHNN 1.547.687 1.547.687 III- Tien gfri tai va cho vay cac TCTD khac(*) 18.711.134 2.806.000 700.000 100.000 22.317.134 IV- Chang khoan kinh doanh(*) 4.693.398 4.693.398 V- Cho vay khach hang(*) 2.282.512 7.486.552 85.279.333 95.048.397 VI- Hoat dgng mua no 7.749 7.749 VII- Ching khoan dau tu(*) 300.000 2.971.073 1.033.211 1.857.348 2.800.000 5.704.921 27.603.705 4.762.121 47.032.379 VIII- Gop vim, dau tu dai han(*) 1.079.775 1.079.775 IX- TSCD va bet dgng san deu tu 1.499.442 1.499.442
X- Tai san CO khac(*) 90.468 7.501.836 32.600 8.461 4.600 100 7.638.065
Timg tai san 2.680.729 19.257.104 28.811.184 89.951.142 2.800.000 6.409.521 27.703.805 4.762.121 182.375.606 Ng phii tri I- Tien gill cia va vay tir NHNN va cac
TCTD khac 33.831.919 189.890 224.250 1.121.250 35.367.309 II- Tien gill dm khach hang 248.722 47.526.769 22.990.327 21.612.399 22.708.415 5.540.039 1.827 120.628.498 III- Cac CCTCPS va cac khoan no tai
chinh khac(*) 46.568 46.568 IV- win tai trg, uy thac du tu, cho vay
ma TCTD chju riXi ro 2.882 2.870.400 54.459 2.927.741
V- Phat hanh giay tor co gia 135.000 400.000 400.000 530.000 500.000 2.500.000 4.465.000 VI- Cac khoan ng khac 2.844.971 27.704 20.479 539 2.394 2.896.087
TOng ng phai tra 3.140.261 81.524.274 26.471.096 22.237.188 23.238.415 6.040.039 3.679.930 166.331.203 Mirc chenh nhay cam vol LS MN bang 2.680.729 16.116.843 (52.713.090) 63.480.046 (19.437.188) (16.828.894) 21.663.766 1.082.191 16.044.403 Cfic cam ket ngoai bang co tac dgng min di) nhay cam v6i LS cia cac Tai san NIA cong ng (rong) (4.705.891) (4.705.891) Mire chenh nhay cam voi LS ngi, ngoai bang 2.680.729 11.410.952 (52.713.090) 63.480.046 (19.437.188) (16.828.894) 21.663.766 1.082.191 11.338.512
(*) Khong bao gem chi phOng rui ro
Thuyet minh bao coo tai chinh rieng le tai ngay 31.12.2017 - 28 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 H6 Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
24.2. Riri ro tien tg
Rui ro tien to la rui ro ma gia tri cua cac cong cu tai chinh bi thay dOi xuAt phat tir nhimg thay dOi Nit tST gia.
Ngan hang dugc thanh lap va hot dOng tai Vitt Nam veri dong tien bao cao la VND, dOng tien giao dich chinh cua Ngan hang ding la VND. Cac tai san tai chinh va ng phai tra tai chinh cua Ngan hang chic ytu bang VND, mOt phan bang USD, EUR va yang. Ngan hang da dua ra mOt
thOng han mirc de quan ly trang thai cua cac dOng tien. Trang thai dOng tien dugc quan ly ten ca sa hang ngay va chitin lugc phong ngira rui ro dugc Ngan hang sir dung dt dam bao rang tr4ng thai cua cac ang Wen dugc duy tri trong han mirc da thitt lap.
Thuyet minh bao cal) tai chinh rieng le tai ngay 31.12.2017 - 29 -
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh PhO HO Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
Chi tieu
Thi san EUR duvc quy ai USD duvc quy doi
Gia tri yang wen to duvc
quy
Cac ngoai khic duvc quy
T6ng
I- Tien mat,vang bac, da quj, 111.392 407.158 22.730 66.905 608.185
II- Tien gfri tai NHNN 99.696 99.696 III- Ti6'n giri tai va cho vay cac TCTD khac (*) 6.468.402 1.617.662 - 34.288 8.120.352
IV- Ching khoan kinh doanh (*) -
V- Cong cu tai chinh phdi sinh va cac tai san tai chinh khac (*) 649.787 15.861 665.648
VI- Cho vay khach hang (*) 7.385.786 54.459 7.440.245
VII- Ching khoan Tau tu(*)
VIII- Gop vein, du tu dai han(*)
IX- Tai san c6 dinh va bAt dOng san dAu tu
X- Cac tai san co khdc (*) - 66.329 2 66.331
TiSng tai san 6.579.794 10.226.418 22.730 171.515 17.000.457
Ng phai tra va von chu so* htru: I- Tien giri cua va vay to NHNN va cac TCTD khac 2.236.246 - 2.236.246 II- Tien gni cua khach hang 37.432 3.793.397 - 98.881 3.929.710 III- Cac cong cu tai chinh,phai sinh va cac khoan ng tai chinh khac 6.034.500 - 13.119 6.047.619 IV- Von tai trg, us, thdc dau tu, cho vay ma TCTD chiu rid ro 2.871.591 54.459 2.926.050
V- Phat hanh giAy ter c6 gia VI-Cac khoan ng khac 11.858 48.846 231 1.489 62.424 VII-Von va cac quy
Tiing nq phai tra va von chu so• hfru 6.083.790 8.950.080 231 167.948 15.202.049 Trang thai tie') tg nOi bang 496.004 1.276.338 22.499 3.567 1.798.408 Trang thai tien to ngoai bang (486.000) 210.775 881 (274.344) Trang thai tie!) tg nOi, ngoai bang 10.004 1.487.113 22.499 4.448 1.524.064
(*) Khong bao gam du phong riri ro
Thuy6t minh bao cao tai chinh rieng 10 tai ngay 31.12.2017 -30-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Tnen Thanh Ph6 H6 Chi Minh 25Bis NguyAn Thi Minh Khai, Quan 1, TP HCM
24.3. Riti ro thanh khofin
Rai ro thanh khoan la rai ro Ngan hang gap kho khan trong viec thuc hien nhang nghia vu cho cong ng tai chinh. Rai ro thanh khoan phat sinh khi Ngan hang c6 the khong da kha nang thuc hien nghia vu tra ng khi nhimg khoan cong ng nay den hart ar nhimg thari diem binh thuaing hoac kh6 khan. D6' giarn thieu rai ro thanh khoan, Ngan hang phai huy dong to nhieu nguen da clang khac ngoai nguen von ca ban dm Ngan hang, ding thoi Ngan hang can c6 chinh sach quan ly tai san c6 tinh thanh khoan linh hog, theo dOi dong tien tuong lai va tinh thanh khoan hang ngay. Ngan hang ciing can danh gia dong tien du kien va kha nang san c6 caa tai san dam bao hien tai trong tnrarng hgp can huy dong them nguen yen.
Thad gian dao han caa cac tai san va cong ng the hien thad gian con lai caa tai san va cong ng tinh tir ngay lap bao cao tai chinh rieng den khi thanh town theo quy dinh trong hgp dong hoac trong di'eu khoan phat hanh.
Cac gia dinh va dieu kien sau dugc dp dyng trong phan tich thari gian den han caa cac tai san va ng phai tra eta Ngan hang:
► Tien giri tai Ngan hang Nha nubs Viet Nam dugc xep loai tien gni thanh toan, trong d6 bao gem tien giri du till bat buec;
► Thad gian dao han caa chang khoan dau tu dugc tinh dua tren ngay dao han caa timg loai chimg khoan; ngoai trir cac khoan dau tu vao trai phieu Chinh phis, trai phieu Ngan hang Phat trien Viet Nam dugc xac dinh co kha nang thanh khoan trong yang 1 thang do tinh thanh khoan cao cua cac khoan myc nay ten thi tnrong;
► ThOi gian den han cua cac khoan ng NHNN, cac khoan tien giri tai va cho vay cac TCTD khac va cac khoan cho vay khach hang dugc xac dinh dua vao ngay den han cita hgp dong quy dinh. Thai gian den han thuc to co the thay d6i do cac khe uerc cho vay dugc gia han;
► Th6i gian den han cua cac khoan dau tu g6p yen mua co phart dugc coi la han met nam do cac khoan dau tu nay khong c6 thari gian dao han xac dinh;
► Cac khoan tien giri, tien vay cua cac TCTD khac; cac cong cu tai chinh phai sinh, cac khoan ng tai chinh khac va cac khoan lien gai caa khach hang dugc xac dinh dua vao tinh chat cua cac khoan nay hoac thed gian dao han tren hqp dong. Tai khoan Vostro va tien giri thanh town dugc thuc hien giao dich theo you cau cua khach hang va do d6 dugc 'cep loai khong kST han. Thai gian dao han dei voi cac khoan vay va tien giri 1(5/ han dugc xac dinh dua tren ngay den han theo hqp dong. Trong thuc te, cac khoan nay c6 the dugc quay vong va do d6 duy tri trong thad gian dai han thari gian dao han ban dau;
► Thed gian den han cua tai san co dinh dugc xac dinh dua vao thari gian sir dung him ich con lai caa tai san.
Bang sau day trinh bay thad han dao han cua cac tai san va ng phai tra cua Ngan hang tai ngay 31 thang 12 nam 2017.
Thuyet minh bao cao tai chinh Hang le tai ngay 31.12.2017 -31-
Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Trien Thanh Ph6 HO Chi Minh 25Bis Nguygn Thi Minh Khai, Quan 1, TP HCM
Chi lieu
Tai san
Qua han Trong han
Tong Tren 3 listing Din 3 thong Din 1 fitting
Tir Erin 1 thting — 3
timing
Tir tren 3 thong — 12
thting
Tir tren 1 mint — 5
nom Tren 5 Mint
I- Ti&I mat yang bac, da qui 1.511.580 1.511.580 II- Ti& giri tai NI-INN 1.547.687 1.547.687 III- Ti6'n girl tai va cho vay cac TCTD khac(*) 18.711.134 2.806.000 700.000 100.000 22.317.134 IV- Chimg khoan kinh doanh(*) 400.000 4.138.626 154.772 4.693.398 V- Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac(*) VI- Cho vay khach hang(*) 1.041.250 1.241.262 7.486.552 11.380.325 34.104.758 17.454.347 22.339.903 95.048.397 VII- Hoat dOng mua nq 7.749 7.749 VIII- Chung khoan dau tu(*) 300.000 1.233.145 470.367 6.720.449 30.116.297 8.192.121 47.032.379 VIX- Gop von, dau tu dai han(*) 1.079.775 1.079.775
X- Tai san c6 dinh va bat dOng san dau tu 959.795 31.391 508.256 1.499.442 XI- Tai san Co khac(*) 90.468 7.534.436 8.461 4.600 100 7.638.065
Tang tai san 1.439.467 1.241.262 38.984.329 14.665.153 41.929.807 51.840.761 32.274.827 182375.606 Ng phai tra I- Ti'C'n giri va vay tir NHNN va cac TCTD khac 33.832.134 33.863 238.185 119.382 1.143.745 35.367.309 II- Ti& giri caa khach hang 47.775.491 22.990.327 44.320.814 5.540.039 1.827 120.628.498 III-- Cac ding cu tai chinh phai sinh va cac khoan nq tai chinh khac(*) 42.955 (43.912) 47.525 46.568 IV- V6n tai trq, uy tilde dau tu, cho vay ma TCTD chiu rui ro 1.000 691 2.926.050 2.927.741 V- Mt hanh giay toy c6 gia 135.000 400.000 930.000 500.000 2.500.000 4.465.000 VI- Cac khoan nor khac 2.872.671 49 555 133 22.679 2.896.087 Tong nq phai tri 84.658.251 23.380.327 45.538.079 6.160.245 6.594.301 166331.203 Mirc chenh thanh khoin rung 1.439.467 1.241.262 (45.673.922) (8.715.174) (3.608.272) 45.680.516 25.680.526 16.044.403
Thuyet minh beo coo tai chinh rieng le WI ngay 31.12.2017 -32-
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Ho Chi Minh City Development Joint Stock Commercial Bank Ngan Hang TMCP Phat Then Thanh PhO Ho Chi Minh 25Bis Nguyen Thi Minh Khai, Quan 1, TP HCM
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Thuyet minh bac) coo tai chinh neng le t?i ngay 31.12.2017
