""-m& - Hnx.vn
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""-m& NgdnhingBduViQt s5 ,LI1lzonn-cr.uogr 2020 rn6xc rAo puAr nAun c0 pmtu na cdNc cntxc lGiciy chring nhQn chdo bdn cd phiiu sd 306/GCN-IJBCK do Chi tich Ui ban Ch ,ng khoan Nhd ntoc cdp ngiy t 7/ t 2/2020) I . TCn t6 chic ph6t hitrb: NGAN HANG TMCP BAN VIET 2. Dia chl Eu sd chinh: 412 NguyanThiMinh Khai, Phudng 5, QuAn 3, ThnLnh ph6 Hd ChI Minh 3. 56 dionthosi: (84-8) 62 679 6?9 s6 Fax: (84-8) 6263 8668 4. T6n, dia chi t6 chrrc tu vAD ph6t hnoh: - T6n c6ng ty: CONG TY CO PHAN CHTING KHOAN BAN VIPT - Diachl: Thlp Tai chinh Bitexco, Liu 15, 2 HAi Triaq Quin l, TP. HCM - DiOn thosi: (84-8) 28 3914 3588 56 Fax:(84-8) 28 3914 3209 5. C6 phi6u chAo b{n: - T6n c6 phi€u: Cd phi6u Ngan haog TMCP Bin viet - Loai cd phi6u: Cd phi6u Ph6 th6ng - MCnh siAr lo.00o rtdng/c6 Phi6u - 56 tuqns dang ki chAo b6n: 35.233.333 c6 phi6u cheo b6n 35.231.333 c6 Dhi€u cho c6 d6ns hiin htu theo ry le 9: I @6i c6 d6ng tai thdi di&n ch& danh sdch c6 ai"* ,i- g't oc J phA, st auqc hudne 0iqui6n mua, mdi quvan mua auqc muaol cd Phlh phet hanh lhcm) - Phuong rhtc xt Ii c6 phi€u chua phin ph6r h6t: Cd phi€u chio bdn cho c6 d6ng hien b0u trong trudng hqp kh6ng auqc r;ua h6r rhi s6 c6 phin ch'ra phan;h6i h& Diy dusc hiy vA HDQT ra quvCt dinh k& lhic dqt chio b6n. 6. Kh6i luqng v6n cAn huydong (tlnh theo menh gil): 15.2.313.130.000ddng 7. Mqc dlch huy dong v6n: Toin bO s6 dan thu dugc tt dqt chao ban du k6n s€ rtuqc ding d€ bd sung ngudn v6n kinh doanh vi nang cao ntrng luc cgnh nanh cta Ngan hang 8. Gie ban ta c6ng chtug: lo.o0o ddng/d phiau 9. s6lusng dlng k, mua t6i thi6u: Kh6ng c6 lO. Thdi hen nh6n dnng ki mua: Th6ng tin chi tirir vC ngiy ch6t danh sdch, rhdi gian dang ki mua va nop tian lh€o th6ng b6o ch6t danh s6ch c6 dong thgc hifn qufn. I I . Dia diarn nhin deng ki mua c6 phi6u phAt henh thern: - D6i vdi c6 d6ng da luu lci: Cd d6ng rhuc hien thn tuc ding ki mua vA nop tian mua rhOng qua rhanh vien lrru k, chrimg kho6n (C6ng ty chhg khodn) noi c6 d6ng md tal khoan luu ki - D6i vdi cd d6ng chua luu ki: C6 d6ng thvc hien thn tlc dnng ki mus vn n{p tidn mua t4i Ngin hing TMCP Ban ViOt - Dia chi: 412 Nguy€n Thi Minh Khai, Phudng 5, QuAn 3, TPHCM - Diin tho?i lien he: (E4-8) 62 67t 679€xr: 880 holc s67. 12. Ban cro b$ch duqc dtug Ai 6i: - Websirc Ngan hing TMCP Ben ViCr **,\r,.vietcapitalbank.com.vn - Wobsite C6ng ty CP ChfnS Khoen BAn ViCt: !4ury9s!.s9!04 13. Ngan hing nd i.ii khoan phong toa nhAn dln mua c6 phi6u: - Ten tli kho6n : Ngan hnos TMCP Bnn Vi(r - s6 di khoan : 0o? t00 I I t77ol - TAi : Ngan hAng TMCP Ngoai Thuong Viet Nan CNTP.HCM ANH TAI o ,i t ltllj0llG I'Ul A ll Trin tranS th6ng beo./ Q trotine t eOO SSS S96 wt nvriekapitrlbankcom.vn TP. Hi Chi Minh, ns,;y&\tnang\lran
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""-m&NgdnhingBduViQt
s5 ,LI1lzonn-cr.uogr 2020
rn6xc rAo puAr nAun c0 pmtu na cdNc cntxclGiciy chring nhQn chdo bdn cd phiiu sd 306/GCN-IJBCK do
Chi tich Ui ban Ch ,ng khoan Nhd ntoc cdp ngiy t 7/ t 2/2020)
I . TCn t6 chic ph6t hitrb: NGAN HANG TMCP BAN VIET
2. Dia chl Eu sd chinh: 412 NguyanThiMinh Khai, Phudng 5, QuAn 3, ThnLnh ph6 Hd ChI Minh
3. 56 dionthosi: (84-8) 62 679 6?9 s6 Fax: (84-8) 6263 8668
4. T6n, dia chi t6 chrrc tu vAD ph6t hnoh:
- T6n c6ng ty: CONG TY CO PHAN CHTING KHOAN BAN VIPT
- Diachl: Thlp Tai chinh Bitexco, Liu 15, 2 HAi Triaq Quin l, TP. HCM
- DiOn thosi: (84-8) 28 3914 3588 56 Fax:(84-8) 28 3914 3209
5. C6 phi6u chAo b{n:
- T6n c6 phi€u: Cd phi6u Ngan haog TMCP Bin viet
- Loai cd phi6u: Cd phi6u Ph6 th6ng
- MCnh siAr lo.00o rtdng/c6 Phi6u
- 56 tuqns dang ki chAo b6n: 35.233.333 c6 phi6u
cheo b6n 35.231.333 c6 Dhi€u cho c6 d6ns hiin htu theo ry le 9: I @6i c6 d6ng tai thdi di&n ch& danh sdch c6
ai"* ,i- g't oc J phA, st auqc hudne 0iqui6n mua, mdi quvan mua auqc muaol cd Phlh phet hanh lhcm)
- Phuong rhtc xt Ii c6 phi€u chua phin ph6r h6t: Cd phi€u chio bdn cho c6 d6ng hien b0u trong trudng hqp kh6ng
auqc r;ua h6r rhi s6 c6 phin ch'ra phan;h6i h& Diy dusc hiy vA HDQT ra quvCt dinh k& lhic dqt chio b6n.
6. Kh6i luqng v6n cAn huydong (tlnh theo menh gil): 15.2.313.130.000ddng
7. Mqc dlch huy dong v6n: Toin bO s6 dan thu dugc tt dqt chao ban du k6n s€ rtuqc ding d€ bd sung ngudn v6n kinh
doanh vi nang cao ntrng luc cgnh nanh cta Ngan hang
8. Gie ban ta c6ng chtug: lo.o0o ddng/d phiau
9. s6lusng dlng k, mua t6i thi6u: Kh6ng c6
lO. Thdi hen nh6n dnng ki mua: Th6ng tin chi tirir vC ngiy ch6t danh sdch, rhdi gian dang ki mua va nop tian lh€o th6ngb6o ch6t danh s6ch c6 dong thgc hifn qufn.
I I . Dia diarn nhin deng ki mua c6 phi6u phAt henh thern:
- D6i vdi c6 d6ng da luu lci: Cd d6ng rhuc hien thn tuc ding ki mua vA nop tian mua rhOng qua rhanh vien lrru k, chrimgkho6n (C6ng ty chhg khodn) noi c6 d6ng md tal khoan luu ki
- D6i vdi cd d6ng chua luu ki: C6 d6ng thvc hien thn tlc dnng ki mus vn n{p tidn mua t4i Ngin hing TMCP Ban ViOt -Dia chi: 412 Nguy€n Thi Minh Khai, Phudng 5, QuAn 3, TPHCM - Diin tho?i lien he: (E4-8) 62 67t 679€xr: 880 holcs67.
12. Ban cro b$ch duqc dtug Ai 6i:- Websirc Ngan hing TMCP Ben ViCr **,\r,.vietcapitalbank.com.vn
- Wobsite C6ng ty CP ChfnS Khoen BAn ViCt: !4ury9s!.s9!0413. Ngan hing nd i.ii khoan phong toa nhAn dln mua c6 phi6u:
- Ten tli kho6n : Ngan hnos TMCP Bnn Vi(r- s6 di khoan : 0o? t00 I I t77ol- TAi : Ngan hAng TMCP Ngoai Thuong Viet Nan CNTP.HCM
ANH TAI
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TP. Hi Chi Minh, ns,;y&\tnang\lran
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NGAN HANGI /ONG MAI C6 PH,{N BAN vI+TDia chl:4l2NguyEn ThiMinh Khai, Phudng 5, Quan 3, Thanh ph5 Hd ChiMinh
EiCn thoqi: (84-8) 62 679 679 Fax: (E4-8) 6263 8668
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DiCn thopi: (84-8) 3914 3588 Fax: (84-8) 3914 4531
Phy tdch cang b6 rh6ng tin:
H9 vA t€n: Pham Anh Tt - Chfc vu: Ph6 T6ng Gi6m d6c
56 dien thoai: 0937895568
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B.AN cAO BACHNGAN HANo ri-ruoNc MAr cO PHAN BAN vrEr
NGAN IIANG TI{,oNc MAI CO PHAN BAN v4T(Gi$r chtng-nh,i.n ddng hi ki h doanh sd 0301378892 doSA Ki hoqchvd.Ddu * thdnh pti HiCh! Minh c6p lAn dAu kgdy 16 thing l0 nan D92, ddng kj, tlidu chlnh gdn nhdt ngay 25 thdng
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MCoh gii:
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T6ng s6 tuqng chto bin:
T6!g gi6 tri chaLo bin:
C6 phi6u Ng6n hAng TMCP Ben ViCt
10.000 tldng/ cii phin
10.000 ddng/ cii phAn
35.233.333 c6 phln
352.333.330.000 ddng (heo n(nh gid)
MINIIDiaH6 Chl Minh
chl: Tda nhi Sun Wah, du 10, I 15 Nguy6n HuQ, Qu6n l, Thanh ph6
Dicn tho?i: (84-8) 3821 9266 F8.,<: (84-8) 38219267
c6NG TY c6 PHAN CITTNG ICIOAN B,{N VTOT
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DiCn thoei: (84-8) 3914 3588 Fax: (t4-8)39144531
cI NEANH c6NG TY TNEH KPMG TAI THANH PH6 H6 cI
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BAN cAo BACHNGAN HANG TiIJONG MAI cO PHAN BAN VIET
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Mqc LUCL cAc NHAN T0 Rt r Ro..........
6, Rti ro luat ph6p
?. Riiro crla dot chAo bdn, crla dg dn su dgng v6n tt dqt chAo b6n..............
8. Rti ro pha lodng..
9. Rti ro kh6c.............
II, NHIING NGUdI CHIU TRACH NHIEM CHINH VE NOI DT,NG BAN CAO BACH ...
L T6 chrtc ph6t henh
2. T6 chfc tu v5n......
IT. CAC K}IAI NIEM...,,,,
L Cdc khdi ni{m.......
2. Crc tt holc nh6m tt viiit tit ....................
rv. TiNH HiNH vA DAc DrEM ct A TO cmrc puAr sANnl. Gidithieu va Ngan hAng ...........................
2. C6c linh wc hoat dong cta BVB............
3. T6m tir quA trinh hinh thAnh vA ph6t tri6n
4, So dd co cdu t6 chfc cdng ty ....,.............
5. Co ceu b9 m6y quan li cla cong ty ........
Danh s6ch ci5 d6ng....
Danh s6ch cic c6ng ty li€n quan .....................
Ci6i thiCu vA qu6 trinh tiing v6n cta Cdng ty .
Hoat dong kinh doanh
C6c du 6n ph6t trien hoet dong kinh doanh dang thgc hien ,......,......
860 cdo k6t quA hoat dQng sAn xudt kinh doanh trong 2 ntrm gAn nhAt va luy 16 a6n quy
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15. Tlnh hlnh tei chlnh.
16. HOi ddng QuAn tri, Ban T6ng Gi{m d6c, Ban Ki6m sort, K6 to6n trudng 56
17. TAi sdn ................. .-.-.............----.-........,-.......73
18. K6 hogch loi nhufin vi d trtc ndm ti6p theo .....................,.............74
I9. Drinh gi6 cria t6 chirc tu v{n vd k6 hogch lgi nhugn vd c6 trtc..........................,.................75
20. Th6ng tin vi nhfing cam k6t nhung chua thgc hiQn cta t6 chrtc ph6t hlnh,.......................76
21. C6c th6ng tin, oAc tranh ohdp kiQn ttrng lien quan tdi c6ng ty mA cd th6 Anh hudng d6n gi6
3. Tdng s6 cd phi6u dv ki6n chdo bdn..................
4. Gi5chdob6ndgki6n........................................
5. Phuong phrip tlnh gi6 ..........................
6. Th&i gian phin ph6i c6 ptri6u...........................
7. Dhngkjmuadphi6u......................................
8, Phuong thuc thgc hiQn quyiin..................
9. Cioi han va ty le nim gio d6i vdingudi nudc ngoAi ........................
10. C6c hon ch6lien quan d6n vi6c chuydn nhusng ..........-..-...............
ll. C6c loqithuiS c6 lien quan .......,...............
12, Ngan hlng mdtAi khoen phong (6a nhan lidn mua c6 phi6u ....,.....,.
VI. MUC DICH CHAO BAN
VIt. K-6 HoAcH sl} DI,,NG s6 TBN THU DIJqC TU DOT CHAO BAN
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NOI DUNG BAN CAO BACH
I cAC NHAN T6 RUI Ro
1. Rii ro vA Ei su6r
Rti ro lii su6t bao gdm rti ro l6i sudt 56 ng6n heng ve rii ro Hi sudt 56 kinh doanh. Rii fo lqi suAt56 ng6n hAng li khe ndng xAy ra t6n lh6r d6i vdi thu nhep rdng tri lei vt gi{ tri kinh t6 v5n ctaNgAn hang Thuong mqi C6 phAn Ben Viet (B\ts) do sU biiin dong bdt lqi arla lai sudl Trong khid6, rui ro leisuet 56 kinh doanh lA khA n6ns xiy ra t6n th6td6ivdi danh muc kinh doanh cUa BVBdo sF bi6n d6ng b6t lqi cia I6i sutit, Anh hu:dng d6n gi6 tri danh muc.
. D5i vdi rti ro lai sudt 56 ngdn hdng: tdn thdt co th6 xAy ra do sy chCnh lech va gi, rri giih AisAn c6 nhay cAm lei sudt vA tai sAn ng nhey cim lai-suAt theo tlrng ky h8n vedo s!, chenh lCchgi&a thdi luqng binh qu6n cria t6ng tli sen c6 ve t6ng Lii sen nq. Kli lai su6t thi wdng bi6ndong, tiy thuoc vdo trBng thei khe hs tei san nhgy cem lei su6t vi khe hd thoi luqng, thu nhaprdng tir lai vA gia tri kinh tC v6n cta BVB c6 thC se bi anh huong.
. D6i vdi rui ro lei sudt Sd kinh doanh: t6n thdt co th6 xey ra do sy ch€nh lech.gina gi6 (ri rhitrudng vA gi6 tri mua.vio cia danh muc kinh doanh. Khi Ei suet thi trudng bien dong bet lqi,tr)y thuoc veo tinh cha cia danh mlc, chCnh lech niy co thC sC bien dong ve gAy t6n thet choBVB.
o Rrli ro ldi sudt dugc BvB dlnh gi6, do luong va gi6m sAt dFa ffin ttnh hinh hoqt dong kinhdoanh cia BVB, c6c nh|in dinh ve diSn bi6n, bi6n dQng lf,i sudt trCn thi tru&ng lu6n dem beoturin tht gidi hqn rti ro cta BvB vi c6c quyet dinh, dlnh huong.cna Uy ban ALCO lien quand€n quin If rui ro lii su6t ciing nhu viQc dua ra c6c muc lii suAt pht hgp vdi hoqt dQng c[aNg6n heng.
2. Rrli ro vd tfn dgng
Rti ro tin dung lA rui ro cd bAn d6ivdi-hAu h6t cAc ngen hAng thuong mqi (NHTlv0 n6i chung vABVB n6i riCng do hoat dong cho vay ven lA hoqt dong chinb tgi cic ngan hAng. R[i ro nAy xey raklri kh6ch hAng duqc cAp tin dqng, b6n c6 nghia v9 ho{c il6i tAc k}r6ng thuc hien hoAc khdng c6kha nang liuc hien mot phAn ho4i rodn b$ nghia vu theo cam k6t de k:i lrong hqp d6ng. Rii ro tindung ph6t sinh tt c6c nguy€n nh6n chinh nhu:
. Tt ben than cAc ng6n heng: Do chlnh s6ch vA quy trlnh tin dung chua ch+t che, c6ng t6c quentri rii.o chua hitu hieu, viQc x{c dinh nhu cdu, thdi hgn c6p tin dungcta ki6ch hangchua phr)hqp, trlnh dO chuyen mon nghigp vu cia mot s6 c6n bg tin dgng con chua d6p fmg yCu ceu...
o Tt khAch hAng: Do nang luc quen ki dilu hAnh crla b0 m6y ldnh d?o don vi cdn h?n ch6, c6ngnghf sAn xu[t cta kh6ch hAng l6ilhoi vi kh6ng dtl(llA ntrng tao ra sen phAm c6 t{nh canh tranhcao, khdch htng kh6ng c6 dt ri€rn lgc vC v6n d€ thgc hiQn phuong 6n kinh doanh theo kehoech, kt6ch hang c6 tinh hla deo...
. T! phla m6itrusng kinh doanh: Do nguy€n nh6n b6t khA kh6og (thiCn tai, dich haa...), thayd6i t& chinh s6ch kinh t6 vi mo vA m6i trudng phdp ly, suy gidm d6i vdi nginh md ti6ch hAnghopt d$ng hoflc cta nAn kinh t6 n6i chung, nguyeri nhAn do th6ng tin ldr6ng o6n xring.
Trong dilu kien kinh doanh c6 nhi6u thay diiri nhu hien nay vA c6c ch'i thd kinh t6 c! m6i quan hequa lgi ltrn nhau, viQc qu6n li r[i ro lin dung trd nen phfc tap, ngodi ra hoqt don8 tin dung ddng
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BAN CAo BACHNa,AN HANG Ti{uoNG M.tr cO pHiN BAN vrET
*.s&NgAD hdlg Bdnviet
g6p ngudn thu quan trgng trong hoet dong cta BVB, t'l thuc t6 d6 yCu ciu Ngan mng UrOng ngrlngtEng oudng khe nErg quan tri nti ro, d{c biet la rui ro tln dung.
3. Rii ro vd ngogi h6i
Rrli ro ngoai h6i lA khA ndng xdy ra t6n th6r d6i vdi tqng th6i ngo4i re cta BVB do su bi6n ttongb6t lqi cna ty gi6.
Rti ro n8oai h6i cts BYB hien n8y ph6t sinh tt c6c host dQng kinh doanh, phuc w khech hing vahoat dong d6u tu cia 56 ngen heng. Treng th6i ngoqi e duqc quen Iy tAp trungtgi TrU sd chInh.
4. Rti ro vb thanh toirRrli ro thanh khoin ci thd t6t ngudn ti vifo BVB kh6ng rhd lulng trudc vi drr phdng diy d'lnhiing giim. srit vd ngudn v6n, tt d6 c6 ft6 d6n tdi nhtng Anh hudng b6t lqi den khd nang ddp tnBc[a BVB d5i v6ic6c nghia vy thanh todn d6n hgn.
Thoi Bian qu4 ben ccnh viec ti6p tvc tqo dgng uy (n diji v6i cric klr6ch hing ti6n gii ldm/ truy6nth6ng, BVB da tich ctlc chri trQng gia ting huy dQng v6n tu c6c kh6ch hing m6i, theo dd, s6 duhuy dong v6n tdng truong ddu qua cdc ndm. D6ng thoi BVB ti6p tuc duy tri kh6i luqng Gi san c6tinh l6ng cao nhtrmdem beo khe n6ng chi LrA trong c6c di6u kien blnh thudng, bat thudng, tuentht ding c6c ty lC vC ddm beo an toin thanh khoen theo quy dini cia NHNN.
Ben cenh il6, BVB da xfly du-ng hQ th6ng cAnh b6o rui ro thanh khoAn pht hqp v6i th6ng 16, x6ydung ven bAn quy dinh vC hoet dong quen Ii thanh khoAn, trone d6 x6c dinh.rd cdc c6ng cp quinli thanh khoan, E6ch nhiem oia ting don vi thFc hien, bien phdp xi li, khec phuc trong trudnghgp nli ro thanh khodn xey ra.
BvB lu6n dAm bAo duy trltian gti tsiNgan hangNhi nuoc Viet Nsm theo quy tlinh hiQn hAnh vddg trfi' bdt buoc, d6ng thdi dem beo tuan thi cic ti le khA nAng chi tfli. ty le dU m thanh ktoin,ngudn v6n ngdn hgn d6 cho vay trung hgn vd ddi hen, ti lC du nq cho vay so vdi t6ng ti6n gti vA
cAc gi6i hgn vd tj li dAm bAo an toin hoat dong kh6c the. quy dinh cuaNgan hAng NhA nu6c VietNam.
5. Rti ro tt c6c hoet iloog ngoei btngHoet dong ngogi bdng cta hg6n hang le c6c nghiep vu kinh doanh duo,,c phdn {nh tr€n mpo "C6cchi ti€u ngodi bAng can ddi keto6n"ctanganh rg nhu b6o lanh, thu tln dung.,, Rii ro o0a ho?tdQng nay phet sinh khi khAch hAng mat kiA neng thanh todn cho nguoi thu hudng, khi dd n86nhAng sg phAi thay kh6ch hlng thgc hiQn c{c nghia vy dd cam k6t vi c6c nghia r1 ndy s€ dugc hqchtodn nhu c6c khoAn tln dung noi beog.
DA phdng ngiia vd hq_n ch6 c6c rtii ro niy, BVB dd ban hanh quy dlnh cu thd d6i vdi o6c nghiep v!nhu beo lenh, cam ket bao lenh, thu tin dung.,., l.rong d6:
. D6i vdi nghiep vu beo lenh: BvB da ban hAni Quy ch€ bao lanh d6i vfi khAch hAng,trong d6:
Quy dinh rd cdc di6u kifn c6p bio lZnh, quin li, thAm dinh, xdt duyet cAp bdo lenh, thAm quyenkj hqp tl6ng cdp bdo le!h, cam k& bAo lanh, biQn ph6p bAo dAm; D6ng thdi, quy dinh v6 trlnhtF, thrl tvc va rhAm quyiiin ph€ duyet c6p bio Iinh dugc thuc hi€n ch{t che nhu mot khoen vay(6p duog quy trinh nhuphe duyQt cho vay).
. D6i vdi nchiep vu ph6t hinh thu tin dung: Quy trlnh. thi lvc, lhim quyAn oip tin dqng c0rgduoc thuc hi€n tuo,lg t.r, nhu d6i vdi khoan vay. Tuy nhien, ngoAi c6c nfli dung yEu cdu thAm
Cung cip boi VCSC Trung 6
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BAN cAo BACHNGAN HiNo ri-rUoNG MAr cO pHiN BAN \,Ier
**s&lfgA! h&!gBarviot
d'tnh, d6nh gi6 bit buoc.lrong quy trinh cdp tln dung, d6i vdi nghiep yU md L/C, BO phan quanhC ldr6ch han8 se chuy6n h6 so md UC cho B0 phin Thanh to{n qu6c t6 xem xCt d6nh gi6 supht hgj/khong pht ha,p vd m{t th6ng lp qu6c t6. Tr€n co sd j ki6n crla BO phan Than6 ro6nqu6c G, B0 ph$n Quan hC khAch heng IAp de xuet dAm beo ngu6n v6n thanh torn md UC. TUytrudng hqp cU the, b6o cao de xu6t cua B0 ph6n Qusn he kt6ch hAng sE ri6p tuc ttuqc chuy6ncho b0 ph6n qutn ly rii ro de tien hanh d6c l6p phen flch rA soAl, denh giA lgi toan b0 c6c r0iro lien quan, x6c dinh mtc d0 nii rc tln dUng vd dB xudt c6c bipn phnp giirn thieu rui ro.
NgoAi ra, mQt phAn hoec toin bQ c6c khoAn mpc ngoqi bing nAy dAu c6 Gi s6n cfun c6, rh6 chdp(b6t dqng snn, mdy m6c thiet bi, hnng h6a...) ho?c dem bAo blng gi6 tri Id quy vdit, le dy thuQcvAo ktt qui dinh hAng tln dung ve chinh s6ch cap tln dung d6i vdi kh6ch hAng nhlrh giAm thieuc{c t6n that do nli ro gay ra.
5. Rti ro lu$t phdp
BVB li doanh nghiQp hoet dong trong linh Wc kinh doanh c6 di6u kiQn (ngen hlng - tii chlnhli6n lC). do vay, ben.ctnh viec phAi tuan lht cdc quy dinh ph6p lult chung tsi LuAt Doanh Nghiep,BVB cdn chiu sg di€u chlnh chal chC cia ph6p luAt chuyCn ngAnh ngan hlhg nhu LuAt C6ct6 chtctin dpng, Luat l\ig6n hang nhd nudc... Hiin nay, Viet Nam di vA d-ang hQiihgp s6o r6ng v6i nAnkinh t€ toAn cau, d{c biet lA hong linh wc lii chlnh - ti6n te, do vay hC th6ng ph6p luat cta ViCtNam dang kh6ng ngrlng duqc xdl dqng nhim noi lu6t h6a c.ic cam'k6t cria Viei N;m tqi cric diauudc qu6c tE nhdm hu6ng rdi muc tiCu hoAn thien mot kiung ph6p ly rndi ch4l che hor cho cac tochtc iin dung C'TCTD"! tai ViQr Nam, trong ai
"o ilc ngan iran-g tiluong m?i c6 phAn nhu BvB.
Tir ndm 2015 cho d6n nay, Qu5c hoi Viet Nam da th6ng qua mQt s6 dqo lu6t quan trQng nhimhoan thien klung ph6p ly cho m6i trudnB kinh doarh va hogt dong cria cdc t6 chi,c tln dung tqiViCl Nam, gom: Lu€t s6 4612015/QH I2 v€ Ng6n hAng NhA nudc ViQt Nam; Luot sd 47l2015/QH 12ve C6c t6 chtc lln dung (da c6 hieu lt.rc fi) ngAy.0l thdng0l n6m 2011; LuAt s6 682014/QH l3 vEDoanh nghiep ve LuAt s6 67l2014/QHl3 ve Deu tu thay th€ c6c luet cn (de c6 hiCu luc tt ngayvl DOt5).
Tren lhu-c t6, rnqc.dri Chlnh pht. NgAn Hang Nhe Nu6c ViCt Nam da ban hanh nhiAu van btnhudng dan IuAt nhdrn chi tiCt ir6a c6c lu{t li€n quan tdi cdc t6 chic tin dqng, tt d6, g6p ph}n hoanthiQn hdnh lang ph6p lj ve gitp coquan c.6 tham quyCn quen li chlt chc hoqt dong cta c6c t6 chtctin dung vA thitrudng tAichlnh, nhung cho den nay, nhieu ven bAn hudngddn luat, d{c biet lA LuAtCAc 16 chuc tln dun8 vtn cdn cAn ti6p tyc dugc hoAn thiQn hoic chd ban henh. ViCc co quan, nhenr-roc c6 thAm quyAn chua ban hinh a6c chlnh s6ch, vln ben, quy dlnh hudng dtn luat c6 th6 ditra cec thdch thtc k}6ng nhd cho.c6c t6 chtc tin dung (trong d6 c6 BVB) vi viec chua duqc hudngd6n 6p dpng d6y dt. kip thdi, d6ng bS c6c vdn bAn phAp luAt dieu chlnh c6 thC den d€n nli ro vemdt ph6p ly ddi vdi hoqt dong ngAn hing.
7. Ril ro cia ttgt chio b{n, cie dE {n sfi dutrg v5r tt ilgt chio binHuy dQng v6n ti dqt plAt hlnh nhim md rQng m?ng ludi hoet dong cia Ng6n.hAng; ph6ttrian sdnph6m djch vq; phAt tri6n nghi€p vy ddu tr-r, tin dung vi tdi trg xuat nhap ktau,.gidm 6p lW huydong v6n tt cdc ngudn khdc vi gia t[ng kh6i luqng, gi, lri c6 phiCu cho c6c c6 d6n8. Phen v6ncht s& htru b6 sung vlo ngudn v6n kinh doanh cta NgAn hAnB: Ngen hing thuc hien rrlch dt,phdng rii ro fteo dtng qui tlinh cira Ngin hing nhe nu6c nen rui ro cho vay nem trong lem ki€mso6t cta Ngen hing.
Cung cAp bdi VCSC TnnET
tr
*eENgADhdlgBdavletBAN cAo BACH
NGAN HANG TiIUONG MAI CO PHAN BAN VIEJ
Rrti ro kh6ng thu dt liAn cta dfl cheo biin: mqi dqt phdt hanh dAu c6 rti ro nhCt dinh do kt6-ng thudt ti€n cn8 dgt phft hanh, tuy nhiCn dqt phAt hinh lin niy crla BVB le phdr hAnh cho c6c cri d6nghipn hilu vrii gi6 bihg 82,57% gi{ tri s6 s6oh cua ng6n heng tei thdi didm 30/09/2020 vl vay k}entrng thdnh c6ng cta dqt ph6t htrnh ld rdt cao.
8. Rii ro pha lo6ng
Ci6 giao dich cta c6 phi6u BVB s€ bl pha lo6ng vi duqq diBu chinh BiAm theo ty lC phdt hanh vegi6 ph6t hAnh tai th&i diCm ch6t danh s6ch thEc hifn quydn mua c6 phi6u phel hlnh them.
Thu nhep co bAn r€n m6i c6 phan @pS) tqi ttr i:i diEm 301912020:
L i nhu nthu n crong nintS L ngc ph tdang I ! h\nh blnh qubt trong kl
109.719.000.000EPs = - ii7.i;t;o =346 d ag/c phi u
Gi6 tris6 slch I d phAn (mQnh gi6 10.000 ddne/c6 phAn) tai thdi di6m 30i09/2020
Ngu nv nch s h u,ngu n kinh phl vb, c\c qlt kh,cGiitr s sAchTc ph n=
ci^E s sach7" pr, n=1!^{l$S9- =12.170d ns- 317.100.000
Tuy nhien. ruiro tri vi€c c6 phi6u bipha lonng sE duo. c hen ch6 n6u nhtrBVB su dung t6i uu ngudnv6n huy dohg vA duy trt t6t hoqt dong sau dgt ph6t hAnh.
Tei rhoi di6m ch5t danh sAch th\rc hien quy6n mua d phi6u ph6t hanh them, gi6 th! trulng ciaNgan hAng BAn Viet duqc di€u chlnh theo c6ng thuc nhu sau:
Gi^th tr ns(di uct nrr)=l&ff;IIl
S c ph ndottg I u hdnh
Ngula: Website UBCKNN
Trong d6:
. PRrr 1 ld gi6 giao dich cia Ngan hang ngAy tru6c ngiy ch5t danh s6ch thtrc hiQn quydn
o PR le gi6 d phi6u se bdn cho 06 d6ng hien hiiu trong dgt phit hAnh them.
. I lA r)i le v6n tanC.
Vi du:
. Gi6 giao dich ngdy trudc ngAy ch6t danh s6ch: 12.000 ddng/c6 phi6u.
. Gi6 c6 phi6u ph6t hAnh thcm: 10.000 ding/c6 phi6u.
. Ti le v6n sng: ll,ll%o.
Cuns cip boi vCsC TranrS
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BAN cAo BACENGAN HANG rin oNG MAl cd PHAN BAN vrE-r
Gisth n ns (di u crr nrr; =11991911IJ998= 11.801t1 ns/c phi u
Nhu vfy, gi6 didu chlnh tai ngAy ch6t danh srich thrrc hiQn quydn lA I1.800 ddng/c6 phitiu
9, Rtiro kh[cNgoai cdc r0i ro trinh bey d ren, BVB cdn c6 th6 phai chiu c{c rui ro b6t knA khringthien tai, beo lqtlhOa hogn, chiCn trenh, dich bQnh, khtng b6... nCu xiy ra se It nhieuti€p hoac gi6n liCp den hoat d6ng kinh doarh cUa B\rB.
*-drENgan hdry BdDViqt
nhu d0ng ddt,t6c dong t4rc
. NFtINc NGUdI CHIU TRACII NIIITM cITiNH W NOI DUNG BAN cAo BACH
l T6 chtc phit hinhr 6ng L6 Anh Tdi Chfc vU: Cht tich HOi ddng quAn trir 6ng Ng6 Quang Trung Chricvg: T6ng gi6m d6c
. 6ng LI C6ng Nha Chttc w: Ki! toAn trudng
. BA Phan Thi H6ng Lan ChtolT: Trudng bar kidm soit
Ching toi dAm beo ring cec th6ng tin va s5 lieu kong Ben cdo bach ney Ie chinh ric, trung thucvA cam ket chiu tnich nhiem ve tinh rung thvc. chlnh x6c cta nhilng th6ng tin ve s6 lieu nay.
2. T6 chftc tuvdn
Dei dien theo ph6p lu6t: 6ng T6 HAi Chr?o v1r: T6ng Gi6m di5c
Bdn cao bqch nAy IA mQr phAn cta hd.so dang k, chio h6n do C6ng ty Chrmg kho6n Brin viettham Bia lap trCn co sd hqp d6ng tu van v6iNgan heng BAn viet Chtng t6i dem beo reng viecph6n tlch, dAnh gi6 vA lua chen ng6n tt trong BAn oio bech nAy de dugc thuc hien mot c6ch, hgpli vA c.6n trgng dr.ra reh co sd c6c th6n8 tin vA s6 liQu do NgAn hdng TMCP Ben ViCt cung cgp.
IIr. cAc KH,fu NIDM
l. C6c kh{i triem
. "NcEn hAne": lA NgAn hing Thuong mgi C6 phAn Ban Viet
. 'Nq qu6 hcn": lA kioen nq ma mot phAn hoic toan bQ nq g5c vdr'ho4c lai da qu6 hon.
. "Ng nh6m l": hay cdn gai le Nq dt tieu chuAn. bao gdm cAc kho{n ng trong hqn hoic cAckhoan nqqu6 han dudi l0 ngey ma t6 chtc tin dqngd6nh gi6lA c6 dn ktA ndng thu h6iday dtca gdc vA lai dtng han.
. "Nq nhdm 2": hay cdn ggi ld N9 cAn chf !, bao g6m:
o Cdc khoan ng quf hqn tir l0 ngiy diin 90 ngAy.
o C{c khoan ng didu chlnh k} hqn tri nq lAn dAu.
. "Ng nh6m 3": hay cdn gqi le Nq du6i tieu chu6r, bao gdm:
o C6c khoin no qu6 h?n tt 9l ngiy d6n l80ngdy.
o Cdc khoen nq diau chinh ki hqn trA nq lAn dAu, tni cac khoAn nq diau chlnh k, hqn trAlan deu ph6n veo nh6m 2.
ri
Cuns gip bdi VCSC hahq 9
BAN cAo BACHNGAN HANG TiIT,ONG MAI cO PHAN BAN VIET
*.esENgAD Lilg BAnVi{t
o Cgc khoan nq duqc mien ho{c giAm lei do khAch hAng dU ktd n6ng trd lei ddy di theohgp d6ng lln dpng.
'T.{g nh6m 4-: hay cdn ggi ld Nq nghi ngd, bao gdm:
o C6c khodn nq qu{ hqn tlr l8l d6n 360 ngAy.
o C{c lCroAn ng co cdg lqi.thdi hgn trd nq lar dau qud han du6i 90 ngdy theo thdi hen t.Anq dugc co cAu lei len d6u.
o Cdc khoAn nq cs cCu l4i thdi hgn trn nq lAn 2.
'Nq nl6m 5": hay adn ggi lA Nq co Lhd nEng mdt v6n, bao gdm:
o CAc khoAn ng qu6 hqn kCn 360 ngdy;
q Cdc litodn nq Ltoanh chd xri f;o C6c khoin ng da co 96u lqi.thoi h?n t.n nq lAn dAu qud hqn ti 90 ngiy trd lCn theo thdi
hgn tni nq duqc cs ciu lai lAn dAu;
o C6c khodn nq co c6u l+i thdi han tr6 ng lan hai qu6 hen theo thdi hgn trd nq lin thf hai.
o C6c khoan nq co cdu l0i thdi hqn trA nq lin tht ba trd l€n, kE cA chua bi qu6 hgn ho{c ddqud hqn.
C6c tt hoic nh6m ta Yi6t tiit
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UBCKNN
SKHDT
NGAN HANG, BvBDHDCD
}IDQT
BGD
BKS
CBCNV
IJDKD
DiAu I0
T6 chtrc ph{t hdnh
T6 chrtc ru vdn, VcscNHNN
NHTMCP
TCTD
HETD
TKTS
CNTT
Ui ban Chtng khodn Nhe nudc
Sdk6 ho?ch DAu tu TP.HCM
Ngen hAng TMCP Ban Viet
Dqi hQi ddng c6 d6ng
HOi ddng Quen tri
Ban gi6m d6c
Ban Ki6m so{r
Can bQ c6ng nhan vi€n
Hogt dong kinh doanh
Didu lQ crla NgAn hAng TMCP Ban ViCt
NgAn hAng TMCP Ban Viet
COng ty Cii phin Ch,img kho6n Bdn VlCt
Ngen hAng NhA nudc
Ng6n hAng rhuong mqi c5 phdn.
T6 chtc tln dgng
HOi ddng tin dung
T6ng k6t Gi sAn.
C6ng nghe thong tin.
cung cAp bdi vCsC Trung 10
B,{N CAO BACHNGAN HANG TiflJoNG MAr cO PHAN BAN vrDr
*sENgao trdng Bdrv&t
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. PGD
.cN
.HS
. TSN
. TSC
IV. TiNE HiNE VA DAc DIIM ct,A TO cHIIc PHAT HANH
l. Girtt thieu va Ngan hingr T€n dAy dn:
. Ten ti6ng Anh:
. T€n vi6t trit ti6ng Anh;
. T€n vi6t tit:
. Bidu nrgng cta C6ng ty:
Dsn vi tlnh
Phdng giao dlch
Chinh6nh.
Hoi sd
TAi srn ng
TAi san c6
NGAN HANG THIJONG MAI C6 PHAN BAN vETVIET CAPITAL COMMERCIAL JOINT STOCK BANK
VIET CAPTTAL BANK
NGAN HANG BAN VIET
*'s8XganhdryBdnViCt
412 Nguy6n Thi Minh Khai, Phuong 5, Quan 3, TP. HCM
(84-8) 62 679 679
(E4-8) 6263 1668
www.vietcapitalbank.com.vn
BVB247(avietcspltalbank.com.vn
030137E892 thay d6i ldn thtr 27 ryty 2510412019
3.171.000.000.000 (Ba nghin mot tram bey m'ioi m6t li'
0301378892
119989 tqi Ss Giao Dich NgAn hAng NhA Nu6c viet Nam
. TrU sd:
. DiCn thocii
. Fax:
. Website:
o Email:
. Gi6y CNDKKD:
. V6n didu IE:
adng chini. Me s6 thu6:
. I At Knoan uen gu:
2. C6c lIDh vW hott ilong cta BVB. Huy dong v6n ngin han, trung lqn. dAi h9n dudi cdc hinh thrlc tiAn gfi c6 ky han, kh6ng k,
hgn, qhing ohl tien gui;
o Ti6p nhfn v6n dAu tu vtr ph6t tridn, vay v5n c6c t6 chtc tin dung khec;
o Cho vay ngin hqn, trung vi dii h8n; hoqt dong bao thanh toan; beo lanh ng6n hlng;
e Chi6t khdu thuong phi6u, tr6i phi6u vi giiy td c6 gi6:
ut
Currgcip trci VCSC
:
BAN cAo BAcnNGAN HANG Ti{u'oNc MAI cO PHAN BAN vrET
*"el&NgaE hilag Bdlvlot
. L.tT dich vU thanh toqr gioa cic kh6ch hang; kinh doaDh ngoei te, vtuig bac, thanh tor6n qu6ct€, huy dong cdc loqi v6n tt nudc ngodi va c6c dich vu ng6n hang kh6c trong quan hC vdi n-udcngoti khi duqc NHNN cho phdp;
. Dich vu clm d6;
. PhAt hinh thd tln dung, the ngan hlng;
. Mua, btu trdi phi6u Chlnh phi; mua b6n rr6i phi6u doanh nghiQp vdi muc dtch thu lqi tU viechudng chCnh lech va mlc dlch deu tu theo quy dlnh oia ph{p lufl co li€n quan vi huri'ng d6ncta NHNN;
. Uy th6c, nhan ty thdc cho vay;
o Dsi lf bao hidm;
. Tu vdn tei chinh doanh nghiQp, tu vdn mua, b6n hgp nh5t, s6p nhgp doanh nghiQp vi tu vCndau tu theo quy dinh cta phep luat c.6 lien quan;
. Cung c6p dich vu quin ly tiAD mgt, tu vdn ng6n hang, tli chlnh; cic dich vg quAn li, bio quAnAi san, cho thuC tU, k€t an todo;
o Dich vs m6igi6itiAn tQ;
. G6p v6n, mua c6 phan cta t6 chuc tin dung kh6c vA cia doanh nghiepr
. Hoqt dong mua ng;
. Cdp tln dung du6i hinh thric bao thanh to{n trong nu6c;
. Mdtdi khoAn thanh to6n cho kh6ch hAng;
. Cung rmg dich \,lr thanh to6n trong nudc:
/ Cung tng phuong tien thanh to6n;
/ ThFc hien dich vq thanh to6n sdc, lenh chi, ty nhiem chi, nh& thu, ty nhiem thu, thu tin dung,thd ngAn hlng, dlch 4 thu h0 ve chi h0.
. Md teil$oen:/ Md tAikhoAn tai Ngen heng nhi nu6c.
/ Md tai khoAn tgi t6 chuc tln dung, chinh6nh ngAn hAng nudc ngoii.
. T6 chric thanh to6n noi bO, tham giahe thiSn8 thanh to6n li€n ngen hang qu6c gia;
. Tham gia ddu thiu, mua. b6n tin phi6u Kho b4c, c6ng cg chuyEn nhuqng, tr6i phi6u Chinh pht,tin phiCu Ngen han8 Nhd nuoc vi cdc gi6y td c6 gie khdc tr€n thi truqng tien 4;
. Phdt hAnh chi-ng chi tiAn gui, ki phi6u, tin phi6u, tr6i phi6u di huy dQng v6n theo quy dinhcta LuOt c6c t6 chuc tin dung, Ludt Chrmg kio6n, quy dinh cta Chinh pht ve huong den ciaNgen hangNhA nu6c Viet Nam;
o Vay v6n cta NgAn hAng Nhe nudc duoi hinh thric trii cip v6n theo quy dinh cUa Luat Ngehhang Nhe nudc Viet Nam vA huorg d6n cia Ngen hing NhA nuoc viCr Naml
. Uy th6!. nhan try th6c. d+i li trong linh "qc li6n quan d6n hogt iOnB ngen heng. kinh doanhbAo hi6m, qudn li di san theo cuy dinh cira ph6p luit vi hudng d6n cta NgEn hdng Nhi nu6c:
Cong c.ip bdi vcrjc
:
BAN CAO BACENGAN HANG Ti{UONG MAI cO PHAN BAN VIPT
*-ENg8.! hdtrg Bdtrvter
. Kinh doanh, cung fng dich vu ngoBi h6i trCn thi tlusng trong nudc vd E€n thi trudng qu5c t6trong phem vi do Ngen hAng NhA nudc quy dinh.
3. T6m tiit qu{ trltrh htrh thinh vi phit tri6tr
Ngen hAng Thuong mai C6 ptln Bdn Viet (dudi diy duo-c ggi lA NgAn htng Bdn ViCD, tidn th6t!lA Ng6n hnng thuong mqi c.6 ph6n Gia Dinh, dugc thAnh lfp vA ho?t dong.theo gi6y phdp s60025/NH-GP ngny 22108/1992 do Th6ng ddc Ngan hang Nha nudc cdp va giey phdp s6 576/GP-UB ngey 08/10/1992 do Uy Ban Nhen Dan TP HCM cdp.
o NIn 1994 - 2005: Giri ttogn vEgt qua kh6 khln, ctng c5
r' BVB tlrng bEdc wgt qua Lh6 khIn, ddn dn dinh vi ph6t t dn kong giai do4n tir 1994-2005.
/ Ning luc ui chlnh ngAy c.ing dugo n6ng cao v6i muc v6n diQu lQ trng lcn 80 ti ddng.
/ M?ng ludi: 05 didm giao dich (01 Tr9 sdch{nh,02 Chinh6nh,02 Phdng giao dich).
. NIm 2006: Bit diu phit tri6n
r' Tens v6n diau IC lcn 210 ti ildng.
r' Mqng ludi: 06 di6m giao dich (01 Tru sd chinh, 02 Chi nhdnh, 03 Phdng giao dich),
/ KhAni thanh tru sd chlnh t4i 135 Phsn DSng Luu, Q. Phri Nhuan, TP.HCM.
/ Duqc x6p h4ng 19/29 Ngan hang rhuong m4i tr€n ci nudc vd mfc dO sin sAng cho phattri6n vA rlng dqng c6ng nghe th6ng tin do HOi Tin hqc Vlet Nam bau chqn.
r Nlm 2007: Ti6p tgc phdt tri6n c6.linh hudng.
/ Tens Y5n diAu lC I€ n M4,623 tt ddnr.
r' Mqng lu6i: II didmgiaodich(01 Tru sd chlnh, 05 Chi nh6nh, 05 Phdng giao dich).
r' Ki k6t Thda thuan dAu tu vA hqp tic chi6n lugc voi NgAn hing Ngoai thuon8 Viel Nam(Vietcombank), the. d6 Vietcombank ludn duy trl ty lQ sd h[u v6n c6 phdn 307.0 vA trdthenh c6 d6ng chiCn lugc duy nhat cta Ng6h hang Ben ViCt, cing nhiing cam ket h0 lrgtoin dien nh6m dua Ngan heng BAn ViCt trd thenh ngan hangthuong mei c6 khandng cenhtranh cao tti vietNam.
r' Md rOng meng lu6i ho?t d0ng tei e6c thAnh ph6 lsn cta c6c khu vuc MiAn Bic, Midn Nam,MiCn Tey vA Tey Nguyen.
/ Duqc HiCp hoi Doanh nghiQp nhd vA Wa ViCt Nam, LiCn minh c6c HTX viet Nam, HoiKhoa h9c'D6ng Nam A ptr6i hqp vdi m6t tran t6 qu6c ViQt Nam trao t6ng "Ctp vangrhuong hieu va nhan hieu'' len 2 nem 2007.
/ Euqc Hiep hoi Ngan hang Viet Nam t4ng gi6y khen n[m 2007.
/ Dugc Vi€n qudn lj tri thfc vA c6ng nghe, Trung tam nghiOn cfu Cheu A Thdi Blnh Duqng,Tda sogn th6ng tin QCA Thuong mgi chrimg nhAn danh hieu doanh nghiep Viet Nam uytln, chet luqng 2007.
Cuns cAp bdiVCSC TrunE 13
I
i
YY -..rx8
NgdD hdDg BdDVigtBAN C.{o BACHNGAN H,\Nc TiJU6NG MAI Co PHAN BAN VIET
Ntm 2008 -2009: Duy ti t{ng lru&Dg 6D dlrhr' NSiy 1412/2008, Ngen heng de utng v5n irieu le.t'] 444,623.ti ddng len 500 ty ddng fieo
Gi6y chung nh$n ddng lci kinh doanh thay d6i 6n tht I I s6 059036 ngey UD.20O8 ci,sst k6 troeit va giu tu rtrant pl6 u6 ctri uinh, Gi6y chung nh{n chiip thugn_cua 0y banchtng kho6n Nhi nudc s6 2l8ruBCK-GCN ngdy 20/ I l/2007 va COng vEn.chdp thuAn crlaNgan harg Nht nudc ViCt Nam - Chi nh6nh ThAnh phd H6 Chl Minh sd l20l/NHNN-HCM02 nsAy 9/82007.
/ t\tgiy tSlt2/2OOt, Ngar heng dn t6ng v6n didu.le tn 500 ti ddng len l.OO0 ty ddng theoGi6v ch(mp nh6n ddns ki kinh doa.nh thav d6i ldn thrl t5 sd 059036 nslv 30/122008 ctasd ft6 hos;h vd Diu t; rr,ant pt 6 Hd ctr-i vinh, Gi6y chung nhfn ctrfp itru6n.cta Uy tunch&ng kho6n NhA nu6o sA 352ArBCK-GCN ngAy 07/l l/2008 ve C6ng van.chep thuan ctaNgOn hAng Nh[ nudc ViCt Nam - Chi nh6nh Thanh ph6 H6 Chi Minh s6 |774NHNN-HCM02 ngAy 06/102008.
r' Mang ludi hoqt d0ng ngay cdng md r0ng tri 05 didm giaodlch nem 2005 (01 Trqsd,02Chi nh6nh, 02 Phdng giao dich) len 28 di6m giao dich nem 2009 (01 Tru sd. 07 Chi nh6nh,20 Phdng giao dioh).
r' Cdc c6 ddng l6n cia BVB lA cdc ngdn hAng thuong mqi c6 uy tin. NgAy l8/09/2007 BVBkj k6t th6a-thuin hqp tdc v6i Ngan hAng TMCP Ngo4i thuong ViQt Nim, d{nh ddu bu6cngoic mdi cho sE ph{t triCn c6 dinh hu6ng cta BVB. Ngan hang TMCP Ngoei ThuongViCr Nam trd thinh c6 d6ng chi6n lugc di h6 trq tich cuc ve mqi mAt lrong ho4t dong ciaBVB: ntrng luc tAi chinh, quAn tri ili€u hAnh. c6ng nghe th6ng tin....
NIm 2010: 0n dinh nhOn sUvl phit huy c{c th6 mqnh
r' Thuc hien Nghi qly€t cr:a Dsi h6i.d6ng c6 d6ng vi quy dinh cta Chinh phn, BVB dd hodntha;h mfc v6n di6; le 2.000 ty ddne veo than[ I ld0io ,6i sg tham gia g6p v6n crla c6cc6 d6ng mdi.
r' Ddnc th&i, trong n6m 2010 HOi ddng quAn tri BVB da b6 nhiem T6ng Girim d6o dd 6ndinh hoqt dOnB, ve bau b6 sung 02 thlnh vi6n HDQT tiCp tuc duy tri, unB culng nAng IqcquAn tr! ngen hang tron8 tinh hinh phet ri€n m6i. Tr€n co sd d6, BvB c0ng da rhay d6iit uo duntichu tict uoQt a6 *rpc hi6n uuoc chuyan minh trong thdi gian tdi.
/ Nhim tnng cudng nang lw cenh tranh vdi cdc t6 chuc Gi chinh khec th6ng qua vigc phettri6n cfc sAn phim ti6t kiQm, cho vay, BVB ctng kh6ng nglrng thay d6i difn mqo tqi c6cdiCm giao dich tr€n totrn qu6c. BVB de chuy€n ddi lhinh c6ng Tru sd chlnh vC Trung tam
Q.l, ti6n hAnh mua b6t dong sAn tqi Trung tam TP BuOn Ma Thuot de chuyCn dia di6m trusd Chi nh6nh Bu6n Ma Thu0t, chuy6n dia di€m try sdchi nh,nh Bqch DEng, chinhdnh SeiGdn. Ddng thdi sta chta va dua vdo ho?t dong cho cec Phdng giao dich cd vi trl thuan lgi.KCt que lhu duqc ld cic don vi kh6ng ngtng gia tang hoat dong vi hodn thenh t6t c6o chitieu dugc giao.
Nim 2011: Hoin thtnh c6c bu&c phft tri6n cd bAD, n6ng cao ntrng luc cenh tranh
/ Hoan rdt kd hocch tdng v6n diAu le ti 2.000 ti ddng lcn 3.000 ri d6ng trong Quy.3, ve se
ti6p tqc tingv6n l6n theo quy dinh cta NHNN. Chi lreng c6ng t6c dau tu, ph6t tri6n mengludi, phAn ddu tnng th€m 25-30 di6m giao dich m6i qi cdc thi truorg tiCm nang trong cdnu&, neng t6ng sd diern giao dich lCn 60 diem.
Cu,rg cep bdiVCSC TnnE l4
:
BAN cAo BACHNGAN HANG TiruoNc MAr c0 PHAN BAN vrET
r' Bcn c4nh d6, tlmg bu6c chuAn h6a cdc quy trinh nghiep W. ch$ trQng d6n c6ng tec phdngngira vA qud,n ly rii ro. PhAt triCn da deng h6a cdc sAn ph6m tln d!ng, ld16ng ngimg ntngcao chir luqng dich vu, d6p img ngty mot t6t hon cdc nhu cau vi lgi lch cta kh6ch heng,phdn d{u trd thAnh 'NgAn hang ti;c4y cho k6 hoqch tii chlnh cta khdch hang", vA lA mQtii6m dAu tu h6p dan c6o qui cl d6n;; d6i !ac. xay drmg mor doi ngt lenh dp-o ngtu hnngvdi dAy dt phdm chAt dgo dtc vA tri lue, d6 chudn bi cdc bu6c ph6t triCn mdi hong tuonglai.
/ NenB cao cdng t c phdt tri6n ngudn nh6n luc, dAo tqo lqi ve dAo tao chuyen sau cho tolnthe aBNV, d{i
'imd ycu clu pfat tri6n meng iu6i hong ndm t6i n6i riEng vA y€u olu phdt
tridn vA hoi nhap stu vAo kinh.t6 the eidi. X6c dinh rd msc li€u chi€n luqc trong nem 201 l,x6y du-ng cdc gidi ph6p, chuAn bl cdc budc di an toeD. viing ch6c. thu-qng hieu BVB sE
rfuqc;dg ten-mQfd; cao m.oi, bAo vC vc gia.tang lqi.ichiho qui c6 dang, a6i t6c vakh6ch heng. D6ng thdi g6p ph6n cho su phdt lri6n kinh te cria dat nu6c.
Nnm 2012 - 2013
r' Ciai doen budc ngoqt cta NBan heng v6i viec drii tcn g9i ti Ngan hang Thuqng m$i Cdphen Gla Dinh thiDh NgAn heng Thuong mei C6 ph6h BAn viet - Viet Capital Bank.
z V6n diAu l0 3.000 ti ddng.
r' Meng lu6i hoat dOng ti6p tuc ph6t tri6n mqnh vdi 39 di6m giao dich giim: 01 Tru sd chinh,17 Chi nh6nh,20 Phdng glao alcl va Ol Quy tiiit kiCm.
/ T6ng s6 nh6n vi6n h 923 nhan sg.
r' 2Ol3 IA nlm d6nh d6u nhitng buoc ph6t tri6n mflnh-me cta BVB. Di6n hinh nhu sy v{nhenh thenh c6nB cta hQ th6ng Core Banking mang d€n nhieu tinh neng uu viet cho he diCuhdnh qu[n tri vA tdng cudng neng lpc c4nh tranh tlong th&i dai c6ng nghe, ngan hAng trqctuy€n md rgng vdi du 6n Mobile Banking; sg gia nhAp liCn minh Thd qu6c te Visa,Mastercard,...
/ Tieu bi6u: Top 500 Doanh nghifp lon nhdt viet Nam vA Top 200 Doahh nghiep tu nhftlldn nhat ViCtNam do C6ng ty C6 phen B60 ceo DAnh gi6ViCt Nam (Vietnam Report) ph6ihqp ctng B{o VietNarnNet blnh chen.
Ntm 2014 - 2015
*.4r&Ngau hdlg Bd.trVl€t
r' Mang luoi ho?t dQng ti6p qc duo1c moChi nh6nh. Phdng giao dich di doi vd chthay d6i ten gqi.
rQng vA lap trung nang cap loan hg th6ng v6i 09uen h6a ki6n truc,02 Chi nh6nh. Phdng giao dich
r' T6ng s6 nhan vi6n nang len 1.221 nhen su tinh d6n thdi didm cu6i nam 2015
r' Ngan heng tAp trung day manh c6c hoat dQng vA quan tri hf th6ng, t6 chtc dQi ngtsU mdi. Song song d6, Nganteng cung dau lu s6u veo C6ng ngh9 Th6ng tin vA dAyc6ng t6c quAn tri rui ro ve kiem so6t luan tht.
. Ra mit ring dung Viet Capital Mobile Banking.
nh6nmgnh
Ky thoithuan hgp t6c phdt ri6n giaiph6p Phdng chiing ruatidn cr)ng Cdng ty C6 phinKomtek ve Fircosoft.
Cure ctrp bti VCSC Truha 15
BAN CAO BACHNGAN HANG TiTUONG MAI C6 PHAN BAN VTET
*.sENgAn bnngBtuVtOt
2016 - 2018
Trifu knai chi6tr luqc hoet aloDg gici itofn 2016 -2020,tr0thinh Ngen hing bfn 16 tta ning,hlfn dqi hutrtrg al6n l(hlch hlog CA rh6b vh kh{ch hAng Doonh nghiep vils v} nh6
. V6n didu lQ: 3.000 ti ddne
. Hgp Lec vdi t6 chtc tha tln dung qu6c t6 visa, ra rn8t the visa Ben viet c6ng nghe 3D
. HoD tdc cing KPMG th\rc hien hQ th6ng Phe duyet vi Khdi tao tln dqng (LOS)
. Li m0t trong lo ngen hdng diu ti€n dgt chung chl qutic t6 vi bao mrir the PCI- Dss(Payment Card Industry Dala Security Standad)
. X6y dung m6iNg6n heng s6: Mobile Banking va Intemet Banking KHCN vA KHDN, Tichhqp Smart OTP, md tei khoin online
. Md r6ng he sinh th{i vdi c6c diii t6c Fintech: Zalo Pay, AirPay, GmbPay by Mocs, ,.,
. Hgp tic bio hi6m phi nhan the cr)ng BAo hi6m 86o Long vri bAo hi6m nh6n thq ctng AIAViet Nam
. Ph6t tri6n nhanh hQ th6ng mgng ludi: 70 di6m giao dich bao gdm I tru sd chinh, 25 chinhdnh,44 phdng giao dich (Tinh ddn cu6i nam 2018)
2019 - 2020: Ti6n nhanh trGn lO trlnh s6 h6a
o V6n irilu lQ: 3.171 t! ddng
. Hqp tic vdi t6 chtc ph{t hAnh the qu6c t6 JCB ra mit bO 3 the tin dung JCB Ben viet ve ti6ptuc ra mit thd tin dung visa Corporate Ban viet danh cho kh6ch hnng doanh nghiQp
. Ti6p tuc md rong hqp t6c voi c6c d6i tac Fintech: Momo, zaloPay, Moca, QR Pay, AirPay, thuhO Payoo
. Ll ngen hing ti6n phong trong viec tri6n khai m& tii khoin thanh to6n bing thi6t bi didQng eKYC
. Trd thinh d6i t6o chi6n luqc cung c6p nAn tang cho ngan hAng s6 Timo PIus
. Ngen henc thi 12 dugc triAn khai s6m ti lQ an todn v6n Basel [l
. Chtnh th*c I6n sin chfng kho6n UPCoM (ma chfng kho6n: BvB) vio th{ng 09/202020
. Chinh thlic stch oq adu qi VAMC
. He th6ng mfng tuti: 8? di6rn giao dich bao gdm I try sd chinh, 30 chi nh6nh, 56 phdng giaodich.
lrl
Cuns cdp bniVCSC I'rdne t6
( ( (,( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( < ( ( ( ( ( ( ( ( ( ( (,{ (,( ( ( ( ( ( ( ( ( ( ( a (
*qENgAr ha'!g BdrviltB,{N CAO BACH
NGAN TIANG THIJONG MAI CO PHAN BAN VIET
4. spspSo a6 c7c6u 16 chfc c6ng ty
o4r Hor oOrE cO oorlc
HOI DONG XHAC
cAc CONG TY TRW THUOC
Nsain: Nsdn hdry Rtk YEt
Cus iip boi VCSC T,ary 17
:
:
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-ENgan hdrg Bdn VlClBAN cAo BACH
NGAN HANG TiIUONG MAI cO PHAN BAN VIPT
5. Co cCu bS lr6y quen ly cta ctDg ty
5.1. D+i hoi irAog c6 d6Dg
c6m l6t cA c6c c6 il6ng,.ld co quan quy6t dinh cao nhdt cia BVB. Dqi hQi ddng c6 d6ng hap dinhki m6i nem 0l len, quyet dinh cac van d6 thuQc thdm quy6n theo quy dinh cta ph6p lu$t va DiCule BvB-
5.2. IIQi itdng quin triLe ca quan qudn tri hoet dong cUa BVB. C{c thanh viCn HDQT do Dqi hoi ddng c6 d6ng bAu vdmi6n nhifm. ThAnh vi€n HDQT c6 nlifm k! 05 ndm. Dr?ng ddu HDQT le ChU tich HDQT. Chfcndng. nhifm vg, quydn-h4n,1r6ch nhiem cia_Cht tich ve cac thAnh viCn HDQT thuc hien theo quydinh cia ph6p lu6t, DiCu li BVB vA Quy ch6 t6 chuc vA hoet dong cUa HDQT trong tlrng thoi ki.Hien tqi HDQT cta BVB c.6 05 thinh vi€n, trong d6 c6 0l thanh vien HDQT doc lep.
5.3. Vdn phdng HDQT
Ln bO ph6n gifp viec cho HDQT, tluqc HDQT quy6t dinh thanh l6p. Van phdng HDQT c6 niiQmtu v6n, tharn muu, giirp viec cho HDQT rhuc hien ho4t dQnB quen hi B\/B, lA ceu n6itruyen teilh6ng tin giifa HDQT vi Ban di6u hAnh: giira HDQT vA c6 d6nB vA ngugc lai, Chric neng, nhiemvq cq th6 crh Vln phdng HDQT duqc HDQT quy dinh trong quy chd hogt dQng.
5.4. Ban I(i6m soltLd co quan kiAm so6t mai hoet dong cta BVB. Cec thAnh vi€n Ban Ki6m so6r do D4i hQi ddng cdd6ng biu vA mi6n nhiQm. Thenh viCn BKS c6 nhiem ky 05 nam. Dung dlu Ban ki6m so6t ldTrudng Ban ki6m so6t. Chfc nang, nhiem vq, quydn hqn vA trdch nhiem ci4 Trudog Ban ki6mso6t vA c6c thenh vien Ban kiCm soet thuc hien theo quy dinh phrip luat, DiCu le vd Quy che 16
chtc vA ho?t dong cta Ban ki6m so6t BVB tro,ic tt g ilitl ki. HiCn tqi, titis cua rjw co ol *anlvi€n, trong d6 c6 02 thAnh vien chuyen hich.
5.5. Phdng ki6m tofr nQi bQ
Duqc thanh lAp theo quy6t dinh cna HDQT truc thuoc Ban ki6m sodt, thu,c hien c6c chtc n6rg,nhi(m vu theo Quy chC hoet dong KiCm to6n noi b0 BVB.
5.6. ily bon ALCO, UJ ban Nhtn sg, Uy bsn QuAn ly rii ro vl c{c ty brn vn HQi ddng khricDo IIDQT thAnh l6p. duqc t6 chuc va hoar dong theo Quy ch6 do HDQT ban haih.
5.?. Ban DiCu hlnh
T6ng Gi6m d6c ld ngudi dirng diu Ban diAu hdnh, diAu hAnh mqi hoet dQns kinh doanh crla BVB;gi[p viec choT6ng Giam d6c c6 c.6c Ph6 TOng Gi6m d6c. c6c Gi6m d6! Kh6i va KC lo6n trudng.TOng Gi6m d6c chiu tr6ch nhiem tnroc ph6p lu6t, DHDCD ve HEQT v6 thgc hiQa c6ngviQc duqcgiao. Chuc nEng, quyCn hqn, tr{ch nhiQm cta T6ng Ciem d6c tuan thi theo DiCu lQ vi quy dinhcia BVB.
5.E. Cdc Ph6 T6ng ci6m d6c, K6 toih tru'orrg vlAoEc c6c thinh vien lrtic do HDQT quy dinhC6 tn6ch nhiem di€u hAnh. t6 chric rhyc hiQn c6c citc n6ng nhiem vU cta Don vi nghiep vu duo,,cphAn c6ng phg lr{ch vA chiu tr6ch nhi6m rrudc T6ng Girim d6c vi HDQT vd moi m}t hoal dQngcta Don vi nghiep W (Kh6i) duoc T6ng ci6m d6c ph6n c6ng phg rrrich. Hien hi,BanTdng Gi6;ddc cria BVB g6m c6 04 thenh viCn.
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CunB cAp bdi VCSC Ttohg 18
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Bi.N CAo BACHNGAN HANG Ti'{UONC MAI C6 PHAN BAN VIET
-El{gaa hdry Bdtr Vlat
5,9, C6c Don Yi nghiepYg BVB
C6c Don vi nghiQp vu duqc t6 chrrc, b6 trl theo.trhg Kh6i do Ph6.T6ng Gi6m d6c ho{c Gi6m d6cKh6i phu tr6ch. M6t s6 Don vi nghigp Br c6 thC do Tdng Gi6m d6c Euc tiep phu tr6ch. Eung deuDon vi nghiep w thuoc Kh6i le Gi6m d6c.
5.9.1. Cocdu td chic tgi Tt(sdchtth
a. Kh6i IG6ch hdng Doanh nghiep ve Dinh ch6
b. Kh6i Kh6ch hans C6nhan
c. Kh6i Qudn ly Rui ro
d. Kh6i ThAm dinh TIn dung
e. l(hot tat chlnn
f. Kh6iCOng nghe Th6ng tin
g. Kh5i vAn hanh
h. Kh6i H6 rrq
i. Trung t5m Kinh doanh
Cp th6:
. Kh6i Kh6ch heng doanh nghiQp vA dinh ch6
/ Phdng Quan hQ kh6ch hang Ir' Phdnc Kh6ch hang Dinh chd tAichfnh
r' Phdng Ph6t tri6n kinh doanh.
. Kh6i Kinh doanh v6n
/ Phdng Ngu6n v6n
/ Phdng Kinh doanh ngoai to
/ Phdng Kinh doanh gi6y td c6 gi6
. Kh6i Kh6ch hang c6 nhan
r' Phdng PhAt tri6n sAn phAm.
/ Trung t6m dich vu kh{ch hdng
r' Trung t6m the
r' Phdng Ben heng
. Kh6i euAn ti ruiro/ Phdng QuAn lj rii ror' Phdhg Ph6p ch6 vd Tu6n rhir' Phdng Xrt Iy nq
I
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CL,ns crip boi VCSC Trung 19
*.q5&Ng6E hdng BdnviatBiN cAo BACH
NGAN HANG TiJUONo MAI cO PHAN BAN VIET
. Kh6i Tei chinh
r' Phdng K6 to6x
r' Phdng TAi chlnh
. Kh5i ThAm dinhtin dunc
r' Phdng Thdm dinh tln drrng I/ Phdng ThAm ttinh tln dung 2
. Kh6i C6ng nghe rh6ng tinr' Phdng H4 ting/ Phdng PhAt tri6n fng dung ve b6o c6o
/ Phdng Quen lj du {n vA beo mAt c6ng nghe thong tin
/ Phdng H6 trq
. Khiii van hnnh
/ Phdng QuAn li tin dung
r' Phdng T6c nghiep kinh doanh v6n
/ Phdhg Thanh toan
/ Phdng NgAn quy
. Kh6i H5 rrq
r' Phdng NhAn su
/ Phdng Muahang
r' Trung t6m dAo tao
/ Phdng Hanh chinh quAntri
/ Phdng Thuong hieu vd Quan h$ cdng chtng
c Dcm vi thu6c T6ng gi6m diic
5,9.2. Ydn phbng hhu ttrc
5.9.3. Chi nhdnh
a. Phdng Quan hQ Kh6ch hing C6 nh6n.
b. Phdng Quan hC Kh6oh heng Doanh nghiCp.
c. Phdng Quan he Kh6ch hang Doanh nghiep vua vA nho
d. Phdng Dich vu Kh6ch hAng.
e. Phdlg Hinh chinh Ng6n qu!.
f. Phdng Giao dlch tl[c rhri.
Crns cap bdi VCSC Trans 20
th\
BAN cio BACHNGAN HANG Ti{uoNc MAr cO PHAN BAN vrEr
*%&Ngan hdrg Edr ViCt
t
Ji
sTr Ddn vi Dh chl D$n thogi
t4 PGD HAU Giarg 6? I Hdng BAng, Phudng 6, QuAn 6,Tp,HCM (084-028) 626t 6042
l5 PGD Phri My Hune 396A Nguy€n fti Thgp, Phudng Tan Quy,Quan 7, Tp.HCM (084-028)37713212
Thn a6 Hn Noi
16 Chi nh6nh Hn Nfi 109 Xe Dnn, Phudtug Phu0trg Li€n,Quln D6ngDa, Tp.Hn NOI
(08,t02,r) 3t83 9696
t7 PGD D6ng Da20 Vo vIn D[ng, Phudng 0 Chq Dta,Qutn D6ng D4 Tp.HdNOi
(084-024') 351J t204
l8 PGD Hai BA Tnmg 382-3E4 TrAn KhAt Chen, Phulng ThanhNhAn, QuAn Hai Be Trung Tp.Hn NQi
(084-024) 3623 0716
19 PCD HoAn Kiiim69 Ph6 Trdn XuAn Soaq Phudng NgO ThiNhAm, Quan Hai Be Tnmg, Tp.Hd Noi
(084-024) 3936 't59s
20 PGD Ba Dinh 16 Giang Vdn Minh, Phulng Kim Ma,
Quan Ba Dlnll Tp.HdNoi(084-024) 3ss4 3869
21 Chi rhArh Thirg Long37$.377 HoItrg Qu6c vi0t, PhulngNghia Tnn, Qu6n CAu gi6y, Tp.Hd Nfi (084-024) 37s3 7788
22 PcD CAu GiAys6 t l,6 28 Khu d6 thiTrung Yen, PhudngY€n Hda, QuAn CAu Gi6y, Tp.HA NOi(139Trung Hda, QuAn CAu Giey, Tp.Ha Noi)
(084-024\ 3754 9828
23 PCD MY Dlnh QuAn Cdu Giiiy, Tp.HANOi (Ds ki6n khaitruong theng 1202 I )
24 Chi nhrnh Tht D623G-23H Hai BA Trutrs, Phutng TrAngTiAn, Qufn Holn Ki6m, Tp.Hir NOi (Dskitn khai tnrsng th{ng 112020)
Thatrh ph6 cA;fto25 Chi trh{nh C}n Thd 135H-135Y TrAn HlmgDBo, Phuhg An
phri, Qu$n Ninh Ki6u, Tp.Cln Tho(0M4292) 3733 740
PGD Ninh Kilu 3OTNguyen Van Cu, Phudng An Hd4Quan Ninh KiAq Tp.Cln Tho
(084-0292) 3621 299
2'1 PGD Th6i lai Ap Thdi Thuan A, Thi.trAnTh6i Lai,Huyen Th6i Lai, Tp.Can Tho
(084-0292) 3s12 s37
28 PGD Cd D6Ap Thdi Thuel Thi tr6n Cd Dd, Huyen CdD6, Tp.CAn Tho '084-0292] 3777 666
ThAtrh ph6IrA NEng
29 Chi nhAnh Da NEng26?-269 Nguy6n Vtrn Linh, Phudng-VlnhTIuIg, QuAtr Thatrh Khg Tp,Dn Ning
(08+0236) 35t4 603
30 PGD Hai Chau425 Tnmg Nt Vusflg, QuAn Hdi Chau,Tp.DANing
(084-0236) 3659 076
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3l PGD Chi Inng t9 Nguy€n Thi Minh Khai, Phudng HaiCheu I, QuOnHAiChela Tp.DdNing
(084-0236) 3654 589
32 PGD Thanh IG€ 137 Dien Bi€n PhU, Phudng Chlnh ci6n,Qu6n Thanh Khq Tp.DA Ning
(084-0236) 366E 871
finh Atr Ciang
33 Chi trhatrh An Girng l2l9 Trln Hung Dgo, Pbutrg lvfy ni-f',Tp.Lotrg Xuyan, finh AD Girrg (ou-o296r 3727 3s1
34 PGD Phri T6n248 T6n Dtc Thing Ap Trung l, Thi h6nPhU Mr, Huyen Pht Tan, Tlnh An Giang
(084-0296) 3588 699
35 PGD Thoei Ssn350 Nguy€n HuQ, Ap Bic Sor! Thi trAnNii SAp, Huyen Thoei Ssn, Tinh An Giang
(084-0296) 3879 222
36 PGD Ch6u D5c06 Phan Vnn Veng, Phudng ChAu Pht A,Tp.ChAu D6c, Tinh An ciang (Du kiiinkhai truong th6ng I I 2020)
Titrh Bi Rir - VtngTiu
37 Chi nh{rh V0ng Teu 20c2 Ngoy6n Thdi Eac, Phu'ry 7,
Tp.VtDg Ttru, finh BA Ria-Vong Tdu(0E4-0254) 3616 555
38 PGD Ch6uDtc324 Ii H6ng Phong Thit#nNgaiciao,HuyQn ChAu Drtc, TInl BA Ria-V[ng Tdu
(084-02s4) 3882 456
39 PGD Ba Ria03 NguyEn Thanh Ding Phudng PhutuHiep, Tp.BA Ri4 Tlnh BA Ria-vongTdu
(084-O2s4) 3627 999
40 PGD Tan ThnnhThi tr6n TAn Thenll Huyen Phir Mr, TInhBA Ria - VtnB TAu (Du ki6n khai truongth6ns 112020)
Tlnh Bhh DusDg
4t Chi nhdnh Blnh Dudng316 Dei L0 Binh Dudng, Phudtrg Ph{Hda, Tp.Tht DAu MOt, Tinh BlnhDuutrg
(0t+0274) 3ts6 341
42 PGD Sd Sao1491 Khu ph6 4, PhuUne Hi(p Arr Thi xATht Deu Mot, Tlnh Binh Dusng
(084-0274) 3556 056
43 PGD Dl An86 Nguy6n AnNinh, Khu ph6 NhiD6ng 2,Phudng DI An, Thi xe DI An, Tlnh BinhDuong
(084-027 4) 3739 1 12
Dudng DT 7478, Khu 7, Phudng44 PCD TAn UyCn Uy€n Hl.mg, Thi xa TAn UyCn, TInh Btnh (084-0274) 3877 119
Tlnh Blnh Th
45 252 TAD D'trThiing, Phuilg Phn Thny.Tp.Phan Thi€|, Tinh Blnh Thu0n
(0t4-02s2) 3939 139
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46 PGD Phan Thi6t 487 TrAn Htmg Deo, Phudng Lac Dao,Tp.Phan Thi6t, Ttnh Btnh Thu6n
(084-0252) 3636 068
Thh CA Mru
47 Chi trh6nh Cl MlE 65A Trir Hrmg Dgq PhulDe i Tp.CAMru, fiBb Ci Mru (0t4-0290) 3737 373
48 PGD DArh Doi I 05 Du&ng I 9/5, Kh6In 4, ftj t#n DimDsi, Huyen DAm Doi, TInh Ca Mau
(084{290) 3983 9t6
TItrh D6kLrk
49 chi nh6nh DikLik 4t Phan Boi Cheu, Phutng ThIngl,qi,Tp.Bu6n Ma Thuot, Tlnh DikLtrk
(0t4-0262) 6252 888
50 PGD Bu6n Hd4E7 Hiln€ Vuong-Phudng An l4c-Thi. xaBu6n H6-Tp.Bu6n Ma Thuot, Tinh DrkLdk
(084-0262\ 6272 345
5l PGD Kr6ng Pic 370 Gidi Ph6ng, Thi ti6n Phuoc An, HuyCnKr6ng Pic, Tinh DIk L{k
(0t4-0262) lt36 E39
52 PGD LiK 2 I 2 NsuyEn Tfi ThanE Thi rrin Lien son,Huytn Lik, Tinh Dik Lik (084{262) 3843 333
Tinh DdugNai
53 Chi nh{nh Ddng Nai 393G37 Dbne Khdi, Phuttrg Tsm Hda,Tp.Bien Hdx, Tinh Ddng Nri
(084-025\ 62A 666
54 PGD Treng Bom252t Qu6c lO lA, Ap Thanh H6a, xa H6Nai 3, Huyen TrangBom, Tinh DdnB Nai
(084-0251) 3E69 797
55 PGD Bi6nHda378 (56 m6i 1503)Nsuy€n Ai Qu6c, Khuph5 5, Phu&ng Tan Ti6[ Tp.Bicn Hd4TlnhDdnsNai
(084-0251) 2814 r96
56 PGD Long Kh6o-tr471A, Td I , Knu ph6 4, Phutmg xuanThantr Tp,Long Kh6nh, TInh D6ng Nai
(084-025t) zEt4 247
Tinh Irng Atr
57 Chi trh{nh Lotrg Atr16 Trn Quy Binh, Pbudng 2, Tp.Tan An,Tlnh I.otrg An
(084-0272) 352s Sl2
58 PGD Ki6n Tudngo I Trin Htmg Dgo, Klu ph6 l, Phudng l,Thi xa Ki6n Tudng Tinh tong An
(084-0272) 3951 ll r
59 PGD BAn Ltc I Ot NguyEn Hitu Tho, Khu ph6 3, Thi trAnBdn Lirc, Huyen B6n Ltc, Tinh Long An
(0E4-0272) 3635 868
60 PGD Euc Hdal36TInh L0 I0, Xa Drrc Hda Ha, HuyenDuc Hda, Tinh tangAn (Du ki6n khaitrusng th6ng I l/2020)
Tinh Khdllh Hor
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326-328 TO Hieu, PhudngHdNam, QuAnL.€ Ch6n, Tp.Hei Phdng
(084-0225) 3662 266
STT DoD vi Dir chl Dien thogi
6l Chi rhdnh Nba Trsng 14 Ng6 Gia TE, Phutng Phutrc Ti6n,Tp.Nb. Trang, Tlnh K[dtrh Hds
(084-0258) 3t16 t68
62 PCD V-rnh Hei423 Dudng 02104, Phudng Vinh Hdi,Tp.Nha Trang Tlnh Kh6nh Hds
(084-0258) 3544 779
63 PGD Blnh TAn27f24 Dutmg 7B, Phutng Phudc LongTp.Nha Tra-ng Tinh KhAnh HdE (Dtr ki6nkhai truonc cu6i thrng I 0,2020)
64 PCD Cam Ranh409 Dudng I Th6ng 4, Phudng Cam LinllTp.Cam Ranh, Tlnh Kh6nh Hda (Du kidnkhai truong theng 11/2020)
Tinh TAy Ninh
65 Chi rh6trh Tiy Ninh392-39,1 Dutng 30/4, KPl, Phulng 3,Tp.TAy Ninh, Tinh Tly Ninh
(084-r)276) 3818 6E3
66 PGD Tan Bien95 Nguy6n ven Linh, Khu ph6 3, ThitrAnTan Bi€n, Huyen Ten Bi€rL Tlnh Tey Ninh
(0E4-0276) 3816 818
61 PCD Tdng Bdngt6-17 Qudc l0 22, Khu ph6 Loc An,Phudng Tren8 Bang Thi xa Trang Bang,Tinh Tey Ninh
(084-0276) 38E8 388
68 PGD Hds ThAnhI 42 Htng Vuong, Thi trdn Hda Thinh,Huyen Hda ThenlL TInh Tey Ninh
(084-0276) 3'175 777
Tinh TiAn Giang
69
70
Chi nhdnh Tiln Gtaug143 Nam K, Khdi Nghis, Phudng 4,Tp.Mt Tho, Tinh TISD Giaog
(0E4-0273) 3979 333
PGD Gd C6ngl9 Nguy6n HuQ, Kiu ph6 l, Phudng 1, Thixa uo Long r lnn l ren urang
(084-0273) 3s12 979
7l PGD Cai LAyl3 Dudns tlnh 868, Khu phii I, TtixeCai1,6y, TInh Ti6n Giang
(084-0273) 3919 587
Tlnh Kien Giong
12 Chi trh6nh Kien GiangI 69 TrAn Ph[, Phudng v"rnl Thanh,Tp.Rgch Gi6, Tinh Ki€n Giang
(084-0297) 6269 666
'73 PGD Ph[ Qu5c
285 Nguyan lrung T.vE, Th!t#n DuongD6ng, Huy(n Pht Qu6c, Tinh Ki6n Giang(Dv kien khaitruong lhAnB I 12020)
74 PGD Ha TiCn
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BAN cAo BACHNGAN HANG Ti{uoNc MAr cO PHAN BAN vrgT
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76 PGD Hdng Bing I 69 Bsch D6ng PhWnB Thuqng Ly, QuanH6ng Bdng, Tp.HaiPhbns
(0E4-022s) 3525 995
't'1 PGD Ng6 QuyAnQu{a Ng6 QuyAn, Tp.Hei Phdns (Du ki6nkhai trsong thdng 12021)
78 PGD HAi An QuAn HAi An, Tp.Hdi Phdng (Du ki6n khaitnlong th6ng l/2021)
Tlnh Quing Ninh
79 Chi nhanh Quang Ninh 20 Trin Hmg Dao, Phuong Trdn HungDgo, Tp.He Irng, Tinh QudnB Ninh
(084-0203) 3656 569
r.rnh nfc Nint
80 Chi nh6nh BicNinh lONguyen DEng Eao, Phudng Tidn Ar!Tp.Bic Ninh, Tinh BicNinh
(084-0222\ 3893 338
Tinh Gia Lai
81 Chi nhdnh Gia Lai694-71A-71 Dinh TiCn Hoeng, Ph'rtngDien H6ng, Tp.Pleiku, Tlnh Gia hi (0E4-0269) 3858 88E
Tinh S6c TrtrDg
82 Chi nh6rh S6c Trdng3OA, TrAn Htmg DBo, Kh6m I, Phulng 2,Tp.Soc Trang, Tlnh S6c TrIng
(084,0299) 3El8 819
Tinh NghCAn
83 Chinh6nh Ngho Ancan h0liCn kd s6 14,Tdanhasd02,Dudng TrAn Phri, Phuong H6ng Son,Tp.Vinh, Tinh NshC An
(084-0238) 3529 999
Tinh Thenh H6a
84 Chi nh6nh Thanh H6a27-29 Le Lgi, Phu&ng km Son, Tp.ThanhH64 Tinh Thanh H6a
(084-0237) 3966 66t
Chi rhdnh Ddry ThAp
85 Chinhenh Ddng Th6p228-230-232 Nsuy6n HuC, Phutng 2,Tp.Cao l-anh, Tinh Ddns ThAp (Dv ki6nkhai truong cu5i thdng 102020)
Chi nh{nh L6m D6trg
86 Chi nh6nh LAm DdngKhu ph6 2. ThitrAn Lian.Nghi4 HDrrc TrenB. TInh Lam D6ng (Du ktruong th6ne I 2020)
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Chi trhdnh BinhDinh
E7 Chi nh6nh Blnh Dinh02 Trudng Chioh, Tp. QuiNhsn, TInhBinh Dinh (Du ki6n khai tRrong lhdngt212020\
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BAN cAo BACHNGiN HAN0 TiIJdNG MAI cO PHAN BAN VIET
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- Phdp nhdn l6 63.426.0t6 634.260.160.000 20,00
- Dodn thd I 163 ?.630.000 0,00
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T6ngcQng 3.564 317.100.000 3.1?1.000.000.000 100
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I O CnUC l7 63.426.779 634.261.190.000 20,00
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7.2. Danh sicb c6trg ty con cia t6 chrlc ph6t hinh
C6ng Ty TNHH MTV Quen Li Nq & Khai Th6c Tti SAn -Ngdn hing TMCP Ban viCt
7.3. Donh s{ch nhitng c6ng ty mi td chfrc phlt hlnh ilang nim gifr quyAn ki6m sodt hoic
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BAN CAo BACITNGAN HANG Ti{uo\c MAt cd PHAN BAN vrtT
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Ph6t hdnh cd phincho c6 tl6ng trongnudc c6 ngu6n viinh9 ph6p
Ngan hang Nhi nudc theo
Quy6r itinh s6 885NHNN-HCM02 ngey 06/0712006 vaSd KC hoech va Dau tu theo
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444.623 500.000
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Chi tich Uy Ban ChungKho6n NhANudc theo Quy5tdinh s6 218/UBCK-GCNngAy 20/l 12007 vn Sd K6hoach Dau lu lheo Quyetdinh s6 059036 ngey25t121200'7
Ngan heng Nha nudc theo
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9. HoBt doug kirh dornh
9.1. Nginh ngha kiEh doaDh
Huy d6ng v6n ngin ha.n, trung h?n. dei hqn du6i cdc htnh thuc tiBn gti c6 ki hen, k}6ng ki hen,chtng chl ti6n g&i; Ti6p nh{n v6n ddu tu vd phet trien, vay v6n cec 16.chic dn dyng khAc; Chovay ngdn han,lrung vA dai h?n: Bao thanh todn; Chi6t khAu thuong phi6u, tr6i phieu vA chrhg tric6 gie; Hin v6n vi lien doanh theo ph6p luat hien henh, Iam dich vu thanh toAn giila c6c khdchhAng; Kinh doanh ngoei tC, vehg bac, thanh ro6n qu6c tC, huy dong c6c loaj v6n tu nudc ngoAi vac6cdlch vU ngdn hAng kh6c trong quan hQvdinudc ngoAi kti duqc Ngan hingNhinu6c cho phdp.
9.2. Sin phim vi dich v11
9.2.1. Sdn phdm ttdn gtlo Tiin grlithanh ro6n cd nh5n vri doanh nghiep: lA looi tai khoan rian grri kh6ng kj, hqn duqc st
dllng de thyc hien c6c giao dlch thanh to6n qua Ngan hing. bao g6m cdc loqi hinh ti6n gtibdng VI\ID, USD, EUR.
. Ti6t kiem c6 ky han: Ii lo3i tii khodn tiAn gui dugc su dgng v6i muc dich chrl yeu le hudng laican ct vio ki hqn gti, gdm c6c loai hinh ti6t kiim bing V1',1D, USD, EUR, Vang va VND b6odAIrI theo gi6 tri vAng.
o Ti6t kiQm kh6ng kj, hgn: ld lo4i tAi klrodn dugc str dgng vdi myc difi la.8ui ho4c Rit tiAn mitbat ky lfc nAo, d6ng thdi nh{n ti6n chuydn khoan tt noi k}r6c chuy6n ddn, g6m cec IoBi hinhtiet kiem bene VI,,ID, USD, EUR.
o Ti6t kiQm c6 k) hqn du thudng: Ii loBi,hinh huy dong tian gti ti6t ki€m c6 ki han vta hudnglai, vl}a c6 cs hoi tring thudng may mdn.
. I ren gur, rlet KrEm urong tnuong.
c Tidn gfi linh hoat thdi cian.r TiEn grli, ti6t kiQm bAc thang linh hogt.
. llet Klgm tal sual pht ma.
. Tian grli bac thang lhdi gian - lei mo hdng thang.
e Tii khoAn ven lqi.. Klphi6u ngin han.
r Chrtng chi titn grii kihan13, l5, 18, 24, 36 thdng...
. Chuong trinh qud ting then rhi6r.
. TiAn gff thanh toan kh6ng ki h?n, c6 ki hgn, chLing chi tiAn grii,...
( unscdpb vCsC Troug 31
\
//BAN C;.o BACHNCAN HANG TiJUoNG MAIc6 PHAN BAN VIET
*.tl&Ngan hdrg Bdnvtot
. Huy dong v6n bing VND, USD,....v6i nhiiuklhqnkh6cnhaunhul,2,3tuanvAl,2,3,6,9, 12, 13 , 18,24 vt 36 th6^9,...
9,2.2. Sdn phdm cho voy
Cr.rng.cip tin dqng cho cric kfidch heng lA cd nhen ho4c doanh nghidp nhim phuc vU cho qic nhuc6u ve sen xuet, kinh doanh, dich vq vi ildi s6ng:
. Cho vay sin xuCt, thuqng m?i vA dich vu (ng;n hgn, hung dAi han).
. Cho vay mua nln nha, mua nhe.
r Cho vay mua ctrn hg cta cdc D\r An bdt dQng sdn.
o Cho vay srla chita, xdy dgng nhi.. Cho vay mua xe 6t6 ftinh doanh, di lqi..).
r Cho vay tin ch6p d6i v6i c{in bO c6ng nhen viCn.
. Cho vay cim c5 giCy rd c6 gi6 (s6 li6t kiem, trai phi6u. chfng chi tidn g'ii,...).
. Cho vay dAu nr dU rin.
. Cho vay b6 sung v6n luu dQng - SAn ph6m tdi trg trgn g6i dinh cho KH SMES.
. Cip tin dung c6ng trinh c6 v6n diu ttr c6ng.
. Bao thanh toen...
9.2.3. Cdc sdn phdm dlch vg khric
. Dich vu bAo lenh, thu d6i ngoei tC m{t, chuy6n tiAn Westem Union, thanh to6n qu6c t6 ...
r Dich vp NgAn hdng dien tri: Intemet Banking, Mobile Banking ...
. Kinh doanh ngoei t9, mua bALn nhA quaNg6n haLng ...
. Dich vu chi hO luong, thanh toAn thu6 hAi qnan24l1 ...
. Dich vu the tin dung
9.3. Huy dQng v6n
Co c6u huy dQng v6n ngAy cang hqp ly hon, BvB kh6ng ngtng tang cuong huy d6ng v6n tu thitrudng | (huy dong vdn lt c6c TO chtc va d6n cu). d6ng thdi huy dong vdn tir thi tnrong Il o mtchqp li.
Bing 5: Ngudn v6n huy dong 2018 - 2019 vd 3OlO9l2O2O
Donv;: Tri€u dozg
KholD muc3 t2D0r8 30109D020
s6 du T, trQng s6 ar T, trgng s6 dr TY trqtrg
41.322.308 100%
PhAn theo kJ h+tr
lrl 33-495.36s t00vo
31tr2tt019
r00yo x7.611.294
Cung crip bdi VCSC Trang 32
BAN C.{o BACHNGAN HANC ri{UoNG MAr cO PHAN BAN vET
*-rsENgan hdlg BdtrVtot
Don i: bieu di"s
Nguin: BC'|C hqp nhiit liin toan nnn 2018,2019va BCrc 3A9/2020 cna BvB
Trong nhtrng n6m gin d6y, do 6nh hudng bi6n dQng kinh t6 th6 gioi, tlnh hinh kinh t6 gqp nhi6ukh6 khdn. C6ng tAc huy d$ng v6n rqi c6c TCTD bi Anh huqng nha! dinh,lrudc tinh hinh niy, BVBdd dua ra nhi€u chinh s6ch cho phi hqp voi tung lhdi ki nhem khuyen khich tang ttudng huydong, trong d6 tap trung chf treng t[ng truong huy dong tt c6c Doanh nghiep vd d6n cu, d6ngthdi theo hudng phan t6n kh6ch hdng rQng hon.
Huy dQng v5n cria BVB cht yEu lA huy dOns tri TCKT vi d6n cu, chi6m gin 80% t6ng v6n huydQng. Diy lA ngu6n vi5n 6n tlinh, lang trudng qua c6c ndm, di d€ ddp ing v6n si dUng cho Engtruong tln dpng vi d6m beo thanh khoAn. BVB dd tri6n khai nhi€u chuong trinh khuyan mai. phAl
tri6n thCm nhi6u sAn phdm. dich vq nham thu htt ngu6n tien grli ti dan cu.
9.4. Hoqt ilong (ln dung
Trong nhilng ndm gin d6y, thuong hiQu vi hinh inh cria BVB dang dAn dugc nhiiu nguoi bi6tden, v6i viQc md r6ng thi ph6n cho vay th6ng qua cdc meng lu6i hogt dong lrdi dei lu Bac vaoNam, cAc didm giao d-ich d4t rqi cdc dii ban riqng y6u. tin dung cdc th6 m+nh va lai su6t vA rhdigian hoin tdt h6 so vay cho kh6ch heng d6 ttrng doanh thu vA md rong thi phan. BCn canh d6, BVBiEng thulng xuyen d soAr, quan tAm vi chdm s6c cac kh6ch heng a6 uy tin dd duy tri m5i quanhC t6t voi c6c khech heng vl qua d6 dat dugc mric lSng trudng vC du ng tln dlng tr€n co sd ddm
..Khodn mUc
3 12t20t8 3Ut2n0l9 3U09n020
s5 au TY tr0Dg s6 du Ty tr9Dg s,6 au TY trqng
- Ngin han 2t.527.519 64% 22.270.94t 59% 24.900.125 60o/o
- Tnrng dai h?n I t.967 .t44 36% r5.400.353 4t% 16.422.183 40%
TT2 8.104,2r0 100% 9.435.310 1000 8.190.294 1000/.
- NgEn ttan 8.704.210 100% 9.435.310 t00% 8.190.294 100%
- Trun& dei h?n 0 0% 0 0% 0 0%
PhAn theo cd c{u
- Ngoei nu6c
- Trong nudc 42 t99.573 100% 47.106.604 t00% 49.5t2.602 t00%
+ TiCn vav NHNN 0 0 0 0 0 0
+ TCTD 8.704.210 2lYo 9.435.309 20% Lt90.294 t't%
+ Ktdch hang 33.495.363 79% 37.611.294 80% 4t322.308 83%
Cung cjp bti vCsC Tra s 33
"fI
BAN cAo BACHNCAN HANG Ti{IJONG MAI CO PHAN BAN VIET
bAo an toan ch{t lugng cta khoen vay. C6ng tdc kiam ra noi bO duqc ri6n henh thu}ns xuven n6nda kip thdi b6 sung, chin chtnh cdc riri6u s6-t va hoal dong itn dung trone toAn he th6r;g.
9,4.1. Theo dii tuqng cho tay
Hoet d6ng tin dung crla BVB hu6ng tdi c6o d6ituong kh6ch hing ldc6c doanh nghiQp nh6 vA vtavi c6 nhdn.
Bnng 6: T6c itQ tlng truong dll nq tln d{ng
Do, vi: ttiiu iling
tu@fitNgaD hAng BdlViCt
i/Ii
\,a
Khoin muc3lJt2a0t8 3UDaOS 3U09nO20
s6 au o/o ttag s6 du Yo llng s6 du oh tdag
T6ng du nqtln dgng 30,4s0,468 18V" 34,474,690 130/" 38,552,429 tzv"
Trong (16, du ng cho vay 29,690,468 t9% 33,994,690 14vo 38,072,429 t2vo
Ngu6n: Rcrc hqp nhat kiin todn ndn 2018, 2019 va Bcrc 3a9/2020 oia BvB
T6ng du ng tfir dqng cta BvB dqt muc ttrng trudng qua tung n[m, teng trudng nlm 2018 lt 18%ve 2019 lA 14% ve 9 thAng2020lit l2o/o
o Tinh d6n rhdi di6m 3 I rhAng 12 ndm 2019, du ng cho vay thi trudng 1 cta BvB le 34,4'74,690trieu d6ng. Trong d6:
/ Ng nhdm l: 33.186.684 trieu ddng chi6m ti lQ 96,3% trcn t6ng du ng.
/ Nq nh6m 2: 435.260 trieu ddng, chi6m B le I,3 % trcn tdng du nq.
r' Nq nh6m 3: 139.351trieuddng,chi6mtj16 0,4 % tr€n t6ng dE nq.
r' Ng nh6m 41 154.649 trieu ddng, chiiim ty lc 0,4 % t.cn dng du nq.
/ Ngnh6m 5: 558.745 triQu ddng, chi6mti le 1,6 % tr€n t6ng du ng.
o Thh d6n thdi didm 30 th6ng 09 n5m 2020, du ng cho vay thi trudng I cta BVB 38,552,429triQu ditng. Trong d6:
r' Ng nh6m l: 36.888.277 trieu dbng. chi6m t! lp 95,7 % tr6n t6ng du ng.
r' Nq nh6m 2: 528.244triQu ddng. chi6m tj lQ 1,4 % tr€n ti5ng du nq.
/ Nq nh6m 3: 148.505 trieu ddng. chi6mtjlQ 0,4 % tr6n tdng du nq
/ Ng nh6m 4: 276.115t.ieuddng.chi6mtjlQ 0,7 % tren t6ng du ng
/ Ng nh6m 5: ? I I .287 uiau ddng. chi6m ti le 0.8 o/o lren t6ng du nq.
9.1.2. Theo logi hinh cho ya!
BinB 7: Cic khoin cho vay ngin, trung vA dii hen
\
I
I.,
I
cuns ci, bdi \'(lSC Tit t 34
*"*8NgAtr hdtrg Bd[VlotBAN cAo BACH
NGAN HANG Ti{UONG MAI cO PHAN BAN VIDT
Don i: ttitu ddzs
Klodn mrc 3u12t2018 3!t2n019 30t09D020
Cho vay ngin hgn r3.410.020 16.902.936 21.029.630
Cho vay trung vA dii hen 16.280.448 17.091.750 t7.042.799
TSng cQng 29.690.468 33.994.6t6 38.0't2.429
Du phdng mi rc tln dung ngey cu5i ki (340.532) (452.296) (544.519)
Danh mgc cho vay thuin ngAy cu6i k, 29.349.936 33.542.390 37,527.910
N{uin: BCrc hW nhtit kiin todz ndn 2018, 2019 vd BCrc 30/9/2020 dia BrR
9.4.3. Cho vs! theo lopi tiln lC
CL,n-s cip bdi VCSC Tt ckE 35
BAN CAO BACHNGAN HANC TiruoNC MAr cO PHAN BAN vrET
*.E8Ngatr hnrg BdnViCt
:-
,l!r (
Bing 8: Khodn vay birg VND
Kholn mBc 3!12t201A 3U12D019 3U09n020
Cho vay b5ng VND 29.045.936
644.532
11.O73.938 37.178.000
Cho vay bing ngositQ quy d6i vND 920.'74E a94.429
r ong cQng 29.690.468 33.994.686 38.072.429
Ngulz: BCTC hqp hhdt k in tottk ndd 2018, 2Ug la BCTC 30/9/2020 cna RW
9.4.4. nnh hinh hoqt d1ng n dgnE
Trong giai doqn vira qua, BVB t6-p trung mo r6ng mqng ltrdi ho4t dQng. triCn khai c6ng t6c ti6p thiva quang be lh6n8 quac6c phuong tien truycn th6ng d?iching, chti llo..ng den chat luqng phqc vu,thdigian xt lf h6 so cho vay tldm bAo nhanh ch6ng n6n dd g6p phdn tl6y nhanh du nqcho vay cirang6n hAng. Du no cho vay tar 29.690 ti d6ng vAo cu6i ntrm 2018 len 33.994 ti n6m 2019. Nem2019. du no cho vay cia BvB 0ing l3% % so vdi n6m 2018. Tinh den 30/09/2020 du nq cho vaycria BVB le 38,072 ti ddng
Bing 9r Du nq cho vay qua cAc nlm
Don vi ttiau d;nt
Khoitr m{c
Tdhg du rlE cho vey
Nim 2018 Nnm 2019
33.994.690
30t09D020
29.690.46E 3E.072,429
Ti lC nq qua h?n
Ti le an toan v5n (CAR)
3,30/" 3,8% 4,4%
10,8 % 8,5% 8,1%
T! lQ ngudn v5n ngin hgn sir dgng dd cho vaytrung dei han
37,4% 28,60/o 23,3%
Nguin: BCrc hqp nhiit kiin todk "dn
2018, 2019 vd BCTC 30/9/2020 da BvE
9.5. Ho+t alQng l(inh doanh ngo?i te vi thanh to{n qu6c t6
BVB dang tri6n khai thtrc hien c6c dich w thanh lo6n trong nudc va thanh toAn qu6c t6 nhrmg don8uycn nhan khdch quan d6n d6n hogt d<.'ng thanh toan tin dung thu xuAt nhfp khdu va c6nt tecchuy6n ti6n cdn chi6m ti'trqng nhd trong co cau hoat dong cia BvB. Ctrng v6i su phet triCn vequy m6. mang luui hogt dQng, hg tAng c6ng nghQ vi chal luqng nhan sg...d6n nay. B\B da vadang cung cdp dAy di vi da deng c6c sdn phlrrr cho kh6cl, hang cd rhan vA doanh nghiQP nhLIthanh toerr qu6c tt, chuy6n d6i ngoqit€.
Cune cip bdi VCSC 1 .rhq 36
i.
YBAN cAo B-A.CHNGAN HANG Ti{UONG MAI C6 PHAN BAN VIBT
*.c88NE6tr hdry EdDVtCt ,J
;1
AI
!l,|i
i
Nguin: Nsan hdns B,in Yiet
M6i quar hC vdi kh6ch hdng truytn thiing dugc BVB duy tri va quan tem phdt tridn, b6n cgnh viQcttm kiEm kluich hing th6ng qua cac phuong tien thdng tin d?i chrinB nhu quAng ceo, bang r6n, toroi, internet... ve lien hg gioi thigu dich 4r cho k}l6ch heng. Cec diCm giao dich cing kh6ng ngingtang cudng khai lhAc tiCm ntrng, md rong lhi ph6n thanh to6n cia ng6n hAng. BVB da t6 chfc bdnce;loei ngoai te cho hoqt dong thartr toAn cta Ng6n hAng. Ngodi m,.BVB cnng dE rii chric k}aith6c ngu6n v6n t€n thi trudng lien ngen heng d€ h6 trg, b6 sung ngu6n v6n hoqt dong cta Nganhang.
9.6. HoBt tiong nghn hAng.Iqi lY
Hien tei. BvB da thi6t lap m6i. quan hQ Lhanh to6n qu6c t6 vdi c|ic Ngen heng dai li tei mot s6qu6c gia nhu: Mi. Dric. Anh, Uc, HongKong, HAn Qu6c. NhAt BAn, Singapore, Th6i Lan. TrulgQu6c..... Nhlm tao di6u kien thuao lqi cho c6n8 tAc pher ri€n quan he qu6c t€ n6i chung vA d6ymanl hoat d6n8 thanh todn qu6c til n6i ri€ng, BVB thudng xuyen pha{ dAu d6i moi, ti6p t!,c tangcu&ng quan hC vdi crc ngen hAng d rong vi ngoai nudc dap fng nhu ceu hoi nhAp ctaNgan heng.
9.7. Ho?t iiong ngen quy vI thanh toir trong nuoc
C6ng t6c chuyAn tiAn trong toAn hQ th6ng nhanh, chlnh x6c, hoqt dOng ng6n qu, an toAn, thu ding.chi dri. dap rJng kip thdi nhu cau tiCn mAt cho kh6ch hang da lqo duo. c uy tin vA g6p phen neng caohlnh enh BVB. Ctng vdi viec nang cao ch6t luq4g phuc !,u, chet luqng chuyen m6n, BVB clngdd md rQng quy m6. meng ludi ho?t dong. nang cip hq t6ng cong nghi. NgoAi ra, do li thirnh vi€ncta hQ th6ng Lhanh to6n dlen tt liCn ngen hengi,ia-llffXN nen GOng qua BVB, khAch hang c6 thachuy€n ti6n, thanh torn den c{c dia phuong ce nudc trong thdi gian ngtrn nhCt.
9.8. IIo4t tlQng triu tu tli chinh
De da dang cq ciu Gi sen c6. ddnB thoi tEng ngu6n thu vd tinh thanh khoen cho ngen heng. BVtsde st dung m6t phan v6n tg co tEng l6n trong nam lqm thoi chua st dqng h€t de dau lu trei phi6uChinh Phi, Trai phi6u cta TCTD ...v4 cec loBi chung kJroan, gi6y to c6 gi6 khAc.
BAng l1: Cdc khoAn tliu tu tAi chiDh
Ddt vi: T.ii! dins
Bing 10: Hogt along kinh doatrh ngo8i te vi thsnh to6tr ntrm 2018 - 2019 yt30I09DO2O
Ddn vi: USD
Ktuh dornh trgoti tE NIm 2018 Nnm 2019 30i09.n020
Mua 12,390,894,671.99 16.573.665.013.62 1 ,423,572,043.84
B6n 12,367 ,650,25r.33 16,546,577,012.t9 'I ,432,330,872.16
Diu tu tAi chinh
Tnii phiilu chinh pht
Tr6i phieuNgan hAng Phir tridn ViCt^-am
Nnm 2018
3.050.000
Ndm 2019
2.450.000
200.000 400.000 700.00c
3U9n020
2.800.000
Cuog i;p bdi VCSC li, 1t 37
BAN cAo BACHNGAN HANG Ti{TIoNG MAI Co PHAN BAN VIET
*-H&Ngar hdEg BdtrVigt
:
:
Ngu : Ng6n heng DAn viet
9.9. Quin lj riiro vi bio toin v6n
Hoat dong QuAn tri ruiro vd bdo toAn v6n li mQt trong c6c vdn dA dr l5i du. c BVB dic biel quan
tam, mang tlnh trQng ydu vi xuy€n su6t trqng mqi hoqt dQng cta Ngdn hanB. HC thqng quAn li ruiro duoc B\rB chi treng xAy dFng, phAt tri6n hudng dCn cdc chudn muc qu6c 16. Nhem h9n che t6irhi6u cdc rii ro vA bAo toin ngu6n v6n kinh doanh, Ban diAu hAnh Ngin hing ctng vdi HDQT x6ydung hQ th6ng quin ly, phan dinh r0 cdc loqi rui ro nhdm theo d6i, qudn li theo hudng chuycnmdn h6a tung logi rui rc tpng yeu nhu rui ro tin dung, rii ro hoat dong, rui ro thi trudng vlthanhkhoen de ndm bdt kip rhdi hhtng rti ro c6 khe neng ph6t sinh, c6 bien ph6p xt li kip thdi vn phnhgp. Bdng viec t6ng hqp, phan tich, d6nh gi6 cic dt liQu bAo c6o qu6l'fiu tu nhtng hlm trutc,Ban Dieu hAnh Ngen hdng cirng c6c Phdng ban li€n quan dE chri dQng tlugc trong cdc tinh hudngrti ro vi han chd nh0ng rti ro phdt sinh.
Mdt sii c6c giei ph6p 6p dpng d6 tdng cudng phdng ngua vA giAm thidu rui ro crla BVB dd tri6nkhai nhu sau:
. CO CAU LAI M6 HINH T6 CHUC THEo HT-,6NG HIEN DAI DE BAo DAM KI6MsoAT VA QUAN LV R0t RO; Thonh lflp c6c Phdng QuAn lj Rii ro chuy€n biQt bao gtimPhdng QuAn lj rui ro Tin dqng, Phdng Quen lti mi ro Van hinh & Th! trudng, chen lga c6n bQc6 di ntrng lgi trinh d0, phdm chCr dEo tluc ci6 Lhgc hiQn cdc hoqt dQng ngiiQp vq, c6 co ch6phdn quy6n, quy dinh tr6ch nhiem d6i v6i c6n b0 phu tr6ch vd tec nghiQp, phir hgp vdi ndng
Diu tu dli chlnh NIm 2018 NEm 2019 3U9n020
Tr6i phi6u Ng6n heng TMCP Ngoei thuong ViCt Nam 500.000 70.000 0
CDCAng Ty TAi Chlnh Cii mdn rm Vi6t 0 130.000 r30.000
CCTG - C6ng ty TNHH Mry Tdi chlnh PPP M{ 200.000 0 0
CCTG - C6ng ty TC TNHH MTv NH VII Thioh Vu.ong 0 0 300.000
Tr6i phi6u COng ty CP Hoeng Anh cia Lai 180.000 120.000 120.000
60.000 60.000Tnii phi€u T6ng C6ng ty ET&PI C6ng nBhiep -'INHHMTV
2E0.000
300.000 300.000Tnii phi6u C6ng ty CP Bdt dQng sen Ti6n Phu6c 300.000
100.000 100.000Tnei phi€u C6ng ty TNHH }\{IV Quan li di sen ctu cecTCTD ViCtNam
500.000
't .7 74 7.174 1.774CKv-C6ng ry CP Gi5y Sei cdn
3.525 3.525 3.s25CKV-C6ng ty C6 phAn Thiy SAn CA Mau
5.221.299 3.641.299 4.521.299T6ng cQng
Cuns.Ap bdi VCSC T rohg 38
:
BAN cAo BACHNGAN HANG TTflJONG MAI CO PHAN BAN VTET
*"88Ngau hdng BdlVlQt
lvc vA kinh nghi€m c0a d6i ngii cdn bO da dugc deo tqo thri thlch vA co sd vat chdt hien c6,neng oao n6ng luc trlnh d0 ohuyen m6n m6t cdch tuong xrhg cho doi ngfi c6n b0
. Re so6t, chlnh sta vA hoan t]lien cdc quy trinh, quy ch6 nQi bQ phn hqp vdi quy dinh ctq ph6pluat c6 lien quan. PhEn tich cric rui ro c6 th€ xAy ra trong tlng quy trlnh nghiep vu de triiin k.haingay c6c bien ph6p phdng ngira, ngln chin nli ro;
. Tdng cu&ng c6ng tAc kidm m, ki6m sodt nQi bQ. Trong b6t k! hodn cAnh vA m6i trudng c6ngt6c nio c[ng kh6ng bu6ng l6ng c6ng tdc ki€m tra, kiem so6t-viec chep hdnh quy ch6, quy trlnhnghiep w vi fng dung c6ng nghe m6i rrong c6ng tric nAy d6 kip thdi phet hien, ngln ngta saipham, rui ro;
. DAg tu. thlch d6ng vi dAo tqo ngliep vq kinh doanh pht hqp vdi chuAn mqc ve kinh n8hiemqu6c t6; rrang thiCt bi tin hec vien th6ng hien dgi nh5m d6m beo an toan, beo mat va c.6 tlnhmd; chl m c6c linh vuc kinh doanh moi OiCn tC tin dung, ngo?i h6i, thanh to6n chuyen tien...)khic6 kle nEng ph6n tlch vd ki6m soit dugc ruiro: Ngen hdng c6 chlnh s6ch, co ch€, quy trinhtuyCn dgng, b6 tri, b6 nhiem, deo teo cin b0phr) hqp vditirng chtc ndng congvifc. ViQc kh6ngngimg bdi duong. gido dqc nhim ning cao dgo dti,c nghd nghifp cta crin bQ ngdn hAng phAiduoc qudn triet vA quatl tam thda d6n8 o mai cep quan li;
. TRIEN KHAI, AP DI.TNG CAC CHUAN MUC VA C6NG CU M6t TRONG QUAN LVRUI RO
r Thuc hiQn vi€c phin loei ng th6ng qua hC th6ng tu dQng h6a, lrich lAp dU ghdng vn xt ly rniro theo dtng quy dinh hifrr haah cta Ngin.hAng NhA nudc; nang cep h€ th6ng, dim bio vi€cthuc hien duqc chlnh x6c vi kip thdi, cdi ti6n hC th6ng th6ng tin beo c6o ve quAn tri mi ro;
r Ban didu hlnh BVB lu6n ktuy€n khlch c6n bO ngan hAng cht COng beo c6o c6c tinh h!6ngph6t sinh rdi ro hoic ti6m dn rti ro crla NgAn hing; sdn sAng d6i ph6 voi nh[ng van dd niyiinh; kiam soet nh0ng thua 16; c6 gine ctng d he th6ng khi c6 rui ro xdy r-a. Thudng xuyEnt6 chtc c6c cuoc h9p dinh ki gita B6n diAu hinh vi lanh d?o cec don vi de rA so6t c6ng t6cquen lY rti ro cta NgAn hang,
NIm 2018, BVB tiSp tuc ddy mqnh ni6n khai quen li rui ro theo tieu chuAn Basel tt nhim tengcuong nang llrc quAn tiriiro:r N6rg cao quan Ij rui ro tin dvng th6ng qua viec lap trung h6a c6ng l6c lhdrn dinh lin dung,
quan t1i ttn dgng nhim gia tang [idrn soai ch4t chc b khdglai ngAn v6n tin dr,rng, thim dinhgi6 tAi sen d6 teng culng quAn li chat luqng tii sen bAo dem, triCn khai nang cap he th6ng xephang tln dung theo d6i tuqng kilch hang muc rieu;
. xey dtrng qanh muc ngenh ngha dinh huqng hoat dong tln dung trong ndm, quan li rti ro theocdy sin phAm d6 ndng cao chdt lugng tin dqng.
. Thi6r l6p co ch6 gi{m s6t nq lt xa th6ng qua he lhi5ng cAnh beo sdm nham theo ddi dam baovi& quen l:i no duqc t6l hon, hgn che ph6t sinh nq xau;
. X6c lap cAc h?n mfc rii rochoc6csdnphimtindpng(tilQnqquAhqn.tjlQnqxdu....),x6ydgng c6c hgn mtc phan quyCn ph€ duyet cho hoqt dong kinh doanh;
. TRIEN KHAI MO HiNH GIAM SAT, xIJ LV Nq BAN LE DE DAp (Nc xlp UTOI yiuCATI KINH DoANH;
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. D6i vdi hoet dong rui ro van hlnh, rhi trudng vd thanh khoAn, dugc cht trgng nhiAu bor_th6ngqua thiCt l8p co ch6 cAnh b6o rUi ro thi trudng, xay dgng cdc kich ben tlnh hu6ng dE kidm trasric chiu dgng vE thanh khodn, xey du-ng he th6ng & quy trlnh tu denh gi6 rui ro ch6t ki€mso6t (RCSA).
V6n cia BVB dugc phan bd hieu quA cho c6c-hoet d6ng kinh doanh, lu6n d6p tng t, lP v6n antoAn theo quy dinh ctaNgAn hAng Nhi nr.n5a, d6 t6i uu he s6 an toAn v6n hon ntia, BVB ciing ilangthlrc hien:
o Cdu trtc lei danh mqc tii sen di t u nhim dinh hu6ng kinh doanh vlo c6c linh vuc, tAisen c6fre s6 n:i rir tfrdp.
. Xey dgng c6c chinh sdch l6i suit cho vay dga trCn rti ro d6i tuqng khAch hing nhim dAm bAohiQu quA kinh doanh dt bir dtrp cho mtc v6n dugc phAn b6 luong Ong;
. Ph4ttriCn s6n ph6m theo g6i nhim da dqng h6a dich vu, tEng thu tt phl dich w, bt dip rui romivan cqnh tranh dugc v6i thi truong
9.10. Thi truUng ho8t ilong
9.10.1, Mgng lEAl chi nhd h. M$c ludi hoat dong cta BVB hipn nay b6o Baim: 0l HOi sd, 25 chi nhenh, 44 phdng giao dich
tgi 22 tlnh thanh ph6 trong ce nu6c. BVB dang ltng buoc ctng c6 mqng ludi hogt dong hienc6, phdt tri€n them c6c di6m gioo dich moi d6 md rQng mqng ludi phuc vu. Hoi sd chinh dachuy6n den dia di6m mdi (412 Nguyen Thi Minh Khai, QuAn 3. TP.HCM).
. NhErn tang cudnB khA nang cqlh tranh tl€n thi truong noi dis, d{p img nhu cau hoi nhap trenrhitrudng qu6c r€, BVB lu6n dA ra mpc ti€u vd chi6n lugcphdn dAu nhem duy lrl vd phdt tri6nthi phan kh{ch heng. ViCc mo Sng quy mo,.meng lu6i hoqt dong cia BvB nhdm ung k:hA
ndng ti6p cAn cdc sen phdm cta ngan hAng den dt cec d6i tuqng kh6ch hAng tr.n dia ban vdkhdp ndi tren cA nudc.
9.10,2, Mglg ltdi khdch hing vi cdc logi dlch ,1, cho hhtich hdng
. Dia bAn hoet dole chlnh cta BVB hien t9i 6p trung cdc hung tem tei chinh tai c{c tinh, theohph6 ki'n c6 nhu clu v€ cec dich vu cia Ngen hanB. C6c khich hang chinh cria BVB le c6c ki6ch'hAng
c6 nhan, khech hAng doantLnghiQpl cht y6u lir c6c doanh nghigp vrla vi nh6, c6c t6 chirctin dgng.
. sau hon 25 nem hoat dong. BVB da lrmg budc t{ch liy lqi nhuan. n6ng dAn chdt lugngcJa c6csen phdm dich vu ngen herng, tim kiCm vA phAt triCn s6 lugng ktach hinB cta Ngen hAnB. Tud6ituqng kh6ch hdng chinh cia Ngen heng lA c6c c6 nhen, ti6u thu_ong, cdc doanh nghiep vlavA nhd, BVB cdn quan tern vd md rong c6c hoet dong tl6n c6c ddi tugng khAch hant lA cAc
cOng ty.lien doanh, doanh nghifp nudc ngoAi hoql dong Eong cdc khu c6ng nBhiep. hO trq s\rphAt- tri€n c6c ngAnh ngh6 n6ng, l6m, ngu nghiep, ti6u thn c6ng nghiep vd c6c ngdnh nghEtruyCn th6ng tBi c6c dia phuong trong ce nrdc,
. BVB k6 ho?ch rii:n khai th6m nhiBu loqi hlnh sin phim vA dich vq moi, cAi ri6n c6c sAn phdmdich vu hiQn c6, dem den nhieu sU lua chen cho kiech hing, d6ng thdi nang cao chdt luqngphuc vu khAch hang, c6 chinh sdch uudii c6c khach hing giao dich thulng xuy€n, kh6chtAnglruyen th6n8, kh6ch heng c6 s6 du li6n gni ldn. md rQng mqng ludi hoqt dong lrCn khep ce
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9.10.1. ThiphAn ed khd ndng cgnh trunh
. He th6ug Ngir bnog Viet Nam
r' Tlnh d6n cu6i nem2017. hp th5ng ng6n hing ViCt Nam c6 nh6m chinh bao gdm 5 nganhang thuong mqi Nhe nudc (NlnMI.rN), khdng k€ NgAn hAng Ch(nh sdch xa hoi ViCtNam; 37 ngdn hAng thuong mei c6 ph6n (NHTMCP); 4E chi nh6nh ngan hAng nuoc n8oAi;5 ng6r hdj|g lien doanh; 5 ngtn hAng c6 100% v6n nudc ngoAi; l7 c6ng ty tei chinh; 13
c6ng ty cho thue Gi chinh; 48 Ven phdng dgi di€n Ngdn hAng nuqc ngoii tqi ViCt nam ve915 quy tln dung tqi Let ca cdc tlnh thinh tren cA nudc.
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r' sau mot thdi.gian chirh thfic hd thdnh thAnh viCn wTo he ft6ng Ngan hAng ciing ngaycang ph6t rri€n ca ve quy m6, ch6t lugng hoat dong, tam tnng dQ sau tAi chinh, sw c4nhtranh trong hq th6ng Ngan hang vd lhi trudng lai chinh ngey cdng da dqng. Mip dQ tEngtrudng kinh te cao cong vdi ldn s6ng d6u tu nudc ngoai ldn teo ra co hoi phat rien ctangenh Ngen hAng.
r' H€ th6ng NgAn lrdng viet Nam da c6 nhiau dot ph6t va ph6t tri6n dich vp: Ngdn hdng b5nle, Ngen hAng de-u tu, dich vU thanh to6n, Ngen hdngnhd, quAh ly tai sen,...de ktdidau motgiai do4n thay tl6i v€ chet cta hoql dong Ngan hdLng.CAc ng6n hdng da Ap dlng c6ng ngheveo c{c. sen phern, dich vg mot cAch hieu qui. MenB dich vq cta NHTM Viet Nam tungbu6c ti€D cen vdili€u chu6n cta dich vu NH ou6c t6. Sic cEnh tranh cria Npan hinp duocquy6t a;'nt o s6 lugng vri ch6t luong d;ctr q,'ra vi ttr6 "t te ady ld buoc ri6n n,ii U[t nt?rcta ngdnh Ng6n hang.
Hlnh l: So aI6 t6 chfr cia IIg th6ng Ngin hlog Vilr Nam
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r' Tuy nhiCn hoat dong NgAn harg con mot s6 han ch6. T dc hi;t ld [hung ph6p lj vI{ trongtlnh t4ng kh6 ludng tru6c. Di6u niy khi6n viQc 6p dgng clic chudn mqc qu6c td v€ quAntri doanh nghiQp vA qudn tri rui ro rat kh6 kltu. Hqn che niy cong vdi c6ng n8he lgc h6unh6n luc cdn gidi hen It nhilng thlch thuc chrl yCu cta nge,tlh Ng6n hdng ViCt Nam trongtrung h$.
NgEn htng TMCP Bin Viet/ BVB vIn dang trong ti6n trinh ctng d t6 chtc hoqt dong vsi nhiau co hoi vd thdoh thtc
tt thi rudng vA c6c quy.dinh li NHNN (ve phan loei nq. trlch lap dg phdng...) nhung v6idinh hudng bdm sdt chi€n luqc phdtrri6n, md rong va da d?ng h6a co sd khdch hAng, gidrflle thuoc vAo kh6ch hAng l6n, chuyCn dich hC kt6ch hAng theo hudng qp trung vAo c6ckh{ch hAng nh6 16, c6 margin cao hon vi no lgc ki6m so6t chi phl. k6tthtc nlm tAi chlnh2017 ho?t dQng cia BVB d6 dgt duqc nhi6u k€t qun ddng klich.lf, th6 hi6-n qua viQc c$cchl tieu hogt dong chlnh deu dqt mtc rdng lrudng cao va hdu hel c6c chl tieu d{t ra deuhoAn thenh vA \rgt ke ho?ch DHDCD giao ph6:
r' T6ngGi sdn: ttrng lrudng r6t cA vi quy m6 vi chit luqng, cu6i nam 20 17 6ng23vo so v'inem 2016, hoAn thdnh 105% k6 hoqch. D6n Qty lll2018 d?t 4l.l8l ti. tdnB 3% so v6i20t7.
/ Hoet d0nc huy d0ng v6n: BVB lu6n duy tri t6c dO tang trudng ngu6n v6n 6n dinh, tingbu6c co chr ngudn v6n theo huri'ng tang ddn li lrgng huy dong trung dii hqn nhtrm bAodim rlnh 6n iinh, an toin thanh-khoi'n, phJ hqp
-vdi -danh -muc iho vay. Tlnh d6n
3l/12l2017, t6ng ngudn v6n huy dQng d4t 35.910 ti.ddng, |5nE 260/0 so voi nem 2016;trong d6, huy dong TTI dat muc t6ng truong l0%. Dtu cu6i Qriy ll/2018. t6ng huy dongv6n da teng 3yo so vdi nam 2017. dqt m[,c ]7.156 ti d6ng.
r' Hoat dong t{n dung: t{p trung veo cac nge,nh trqng yiiu mi nhi nudc k}ruy€n.khich, huclngden c6c kh6ch hAng ti6m nang nhu SME. Tdng truong tio dung trcn co sd kiem so6t t6t ruiro, tang din ti trgng tln dung ben ft. D.4n 3lllY2ol1. du ng c6p tin dung cia BvB det25.872tid6ng,Engl9%sontrm20l6;trongd6,dunqchovaythitrudngldqt25.032tytl6ng. D6n quj IU20l6, du ng cho vay TTI de dqt25.551ti,ting2% so vdi n5m 2017.
r' BvB lrlch ltp dAy dt c6c ktoan dF phdng rui rc trong hoet dong theo quy dinh. Tinh d6ncu6i nem zoiz, r.tiu trdi 93 ti nq VAMC, As phong tmi phi6u vevc lA 24 ti, ti le nq xduduqc ki€m so6t nq d mtc 1,8%, duoi mfic quy dinh NHNN.
r' Lgi nhu6n tru6o thu6 n5m 2017: 3? t! (s6 hqrp nhdt); trong d6, lgi nhu{n trudc dg phdngrui ro tln dung lA 126 ty. Thu nhap lai: 2.507 t9,tdnE26yo so vii 2016.
/ 't'rong cAc giai doan hoqt dong, BVB lu6n tuen tht nghicm tic c6c quy djnh cta NHNN,c4c chl s6 an toAn hoqr dong c1a BVB lu6n tldm bdo iuSn rht c6c qu, dinh,he s6 sn todnv6n (CAR) lu6n xoay quanli muc l0% - I loZ, cao hsn so vdi mric y€u ciu t5i rhi6u o%.
/ Trong giai doqn sip t6i, BVB ri6p tvc phdt triiin hogt dQng kinh doanh tr€r co sd tlhgtrudng ben v[n8, tdng cudng hoqt dong quen tri rii ro, kiQn toAn b0 m6y hoAt dong, hoenthien co c6u 16 chuc. gia tdng r-rng dung c6ng nghe th6nB tin lrong hoqt dong cta ng6nhAng, mo rQng th6rn mqng Iudi chi nh6nh, phdng giao dich tren roen qu6c. nh6rn nang caokhA heng cenh tranh vA thi phan cria Ngan htrng,
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10.1. MilDg kh{ch hAng c{ nh6tr
10.1,1. Thd tln d{ng
Trung t6m thd dang thuc hien du 6n tri6o khai hC th6ng thd vdi c6c sAn phdm th6 thanh to6n mdi,phdt tri6n thCm ket n6i v6i c6c t6 chrlc thd qu6c t6 Mastercard va JCB, md rong hq! t6c vdi cdcc6ng ty cung cip dich qr d6 tang cudng cdc tiQn ioh st dung k6t hqp vdi th€ nhim mang lai chokh6ch hanC trAi nghiem khAc bi€t va san phdm the.
10,1,2. Sdn phlm, dlch t V khdc ddnh cho Khdch hdng cd hArl
Muc tiCu chinh tron8 nem_ 2018 cta KhiiiKHCN lA $ng trusng Huy dong vA Tin dung theo chi6nluq,c bdn l€ huong vio tl6i tuqng khri,ch hing chlnh lA nh6m H0 Kinh Doanh, nh6m cho vay tinch6p ve nh6m khech hAng mua nhA d. D€ lim duqc di6u tlfn, Kh6i KHCN dd vd dang tiep tucnghien cuu ve ph6t uien sAn ph6rn, dich v! ket hqp vdicec c6ng c!, phuongthuc b6n heng chuyennghiQp, di€n hinh nhu sau:
. Ve thi tludng vA d6i tuqng khech hing: thuc hien ph{t tri6n nhanh co sd kh6ch hang hu6ngvao d6i tuqng kh6ch.hAng ti6n gti kh6hg vA c6 ky hqn; kh6ch heng vay nhd 16, ti6u ding, h0kinh doanh vA tln chAp ddi vdi c6c don vi henh chlnh su nghiep.
. VA sAn phdm: phdt tri6n theo hu6'irg da dqng ho6, dip ring linh hoqt nhu cAu, dich vu theo tingph6n nh6m kh6ch hAng vA d{c thi dia phuong.
. VA tenlplan pl5i: don giin hoa qu6 trinh ti6p cfn vi su dgng sAn phdm, dAy mqnh ciic k€nhph4n phdi tryc tuyCn nhem n6ng cao su tien lgi vA tien ich cho klh6ch heng khi st dung senphdm dlch r1r,
10.2. Ming kh6ch hAng doanh nghiep
. Kh6i KHDN thuc hiQn chi6n luqc ph{t tri6n kh6ch hAng ph6n khic doanh nghiep vtra vi nhd(SME). Phan khtc nAy phi, hqp vdi n5ng luc phuc vu cta BVB d6ng thdi cing ld phen khlcmang lai su ph6t trien ben ving cho Ngan hlng.
. cht dong lghien ciru, xey dung cac sen phdm chuong trinh cho vay v6i lai suet hqp li k6t hqpvdi viec ddi mdi quy trinh cho vay theo hudng don gidn h6a lhi tuc vay v6n nhung van dembao an [oa,n v6n vay pht hgp vdi quy dinh cta phAp lual. neng cao kle neng$Am dinh de rutngin thdi gian giAi quyet cho vay, tqo dieu kien cho doanh nghiep li6p cf,n v6n tin dgng.
. VA thi trudng vA d5i tuqng kh6ch hang: thgc hien phet trian nhanh cs sd khech hdng d{c biettrt trqng veo phen kh[c khach hang SME.
r V€ sAn phdm: thgc hien chi6n lugc phAt tri6n sAn phAm theo huring ddp ring linh hoqt nhu cAuv6 v6n sAn xuAr kinh doanh cta kh6ch hing SME, tl6ng thoi da dqng ho, vd dich vtr dqc bretla dich vU thanh toAn vA bAo l6nh nhim cung cdp trgn g6isan phAm, dich vU cho ldrach hAng.
. vC kenh phan ph6i: rinh gien hoe thi tuc, hd so khAch hing giao dich ben cqnh ph6t tridn nqdnhing s6 (lntemet Banking, Mobile Banking-..) vi h5 trg ring dgng C6ng nghe th6ng tin nhimning cao ch6t lugng dich vu. trAi nghiem vd sV hAi ldng cho khech hang.
+ DF 6n Mobile Banking, Intemet Banking KHDN;
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Il. 860 cdo k6t qut hoft itong sitr xudt kinh doanh trong 2 nlm gAn nt6t vl Ioy t6 a6n quygdn ohlt
11.1. T6m iit mot s6 chi tiou ya hoat along iln ruSt kinh doruh cts c6ng ty trong 2 Dim giD
nh6t vt luy k6 d6n quj gin nh6t
Bing 12: Chf ti€u vA thu nhAp
Don ei: Tniud;ke
Nsu,jn: NEdn hAtiE Bnn YGt
Bing 13: CAc chf ti6u va chi phi
Don vi: Tiieu di E
20191201aChl tieu NIm 2018 Ndm 20tq 30/092020
Lusng va chi phi co lien quan 315,435 403,891 290,341 28%
Chi phl l.h6u hao
Chi phl hoat dong khAc
46,212 51,408 45,151 24%
337,155 391,924 273,675
T6ng cong chi phi 698,862 859,223 609,167
t8%
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Nsuir Nsan hdry Bn, Yiet
Bing 14: Cdc chi tiau vd lo. i nhu5n
Chi ti6u 30/09D020
Lgi nhuAn tru6c thue I 16,488 t 58,t02 137,561
Thu6 thu nhap doanh nghiCp (22,t56) (32,046) (2'1,862)
Lqi nhrex sou !hu6 94,332 126,056 109,719
Nsuon: NsAh hnks BAn Yi1t
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Cbl tier Nnm 20lt Nnm 2019 3U09n020 2019DOta
Thu nhflp thuAn tt tin dung 799,E88 932,316 792,360 t7%
Thu nhflp thuAn phi tin dgng 142,428 195,170 205,649 37%
TSng thu nh$p 942,316 1,127,746 998,009 20yo
NIrn 20lE Nim 20I9
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11.2. MQt s6 cbi tiGu va k6t qui hoqt along kinh dosnh
Betrg 15: MOt s6 chl ai6u vA hott dong kitrh doatrh:
Don vi: rriCu diins
Nsuln: Nsdn hdng Rnn Yi€t
,r f ki6n ctr ki6m b6n vE 860 cdo tli chlnh cria BvB qua cic nim:
- Ndm 2018: 860 c6o tdi chlnh ho.p nhCl da phan 6nh trung thgc vA hqp li . tl€n cic kiiaccnh trang y6u . tlnh hinh tAi chinh hqp nhAt cia NgAn hang TMCP BAn Vigt vi c6ng tycor-1 t4i ngAy 3l /lz20l8, k€t qua hoqt dong kinh doanh hgp nhet vA luu chuyen tien t9 hgpnhat cho ntrm ket thric ctmg ngAy, pht hqp vdi cdc chuAn muc k€ todn, che d0 K€ todn VietNam 6p dunB cho cdc T6 chfc tln dung do Ngen hang NhA nudc Viet Nam ban henh c6cquy dinh ph6p lj c6 lien quan dCn viec lap vA trinh biy b6o c6o lai chinh
Theo b6o c6o ki6m to6n c6 nhdn mqnh d6n ngudi dgc tqi lhuy6t minh 4(hxv)-vA thuy6tminh I I (iii) li€n quan t6i viCc trich lAp b6 sung dg phdng rui ro d6i vdi Trei phicu dic bietdo CAng ty TNHH Motthdnh viCn Quen li te|isan ctrac6c T6 chtc tin dgng ViQt Nam phrithAnh. C6ng ty kidm to6n khdng dua ra j ki6n ngoqi tri vd vdn dd nAy.
- N6m 2019: 860 c6o tei chinh ho.p nhdt dn phan 6nh trung thgc vA hqp li . trCn c6c khlacpnh trong y6u , tinh hinh tii chinh hqp nh6t cia Ngan hang TMCP Bdn VlCt ve c6ng ty
Chi tieu NIm 2018 NIn 2019oh tl[ggt Diso vdi ndm20r8
30t9/2020
rong gra 14 &lr sotr 46,551,614 5r,808,678 tlvo 54,561,393
T6ng huy dflng 42,199573 47,106,604 tzvo 49512,602
Thi trudne I 33,495,363 37,67 t,294 t2% 41,322,308
Thi trudng 2 8,704,2t0 9,435,310 8% 8,190,294
T6ng dunqchovay 36,369,0E8 43,176,922 t90h 45,109910
Thi tnldng I 29,690,468 33,994,686 t4% 38,072,429
Thi ruintg 2 6,678,620 9,182,236 370/o 7,037,541
T619 thu nh$p kinh doanh 942,316 1,121,746 200/0 998,009
TAng chi pht (82s,828) (969,644) t7"h (860,428)
Thu6 vd c{c khoin phai nop Q2,ts6) (32,046) 4syo Q7,862',)
Lqi nhrAtr ku6e thu6 ll6,48r 15E,102 360/. 13?,581
fql nhuaD ssu thu6 94,332 126,056 34v. 109,719
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BAN cAo BACHNOAN HiNG Ti]UONG MAI Cd PHAN BAN VIET
oon t9i ngey 3ll12l2019, kdt qud hogt dQng kinh doanl! hqp nh6! vA luu cbuyen r€n tQ hqpnhet cho nEm ket thic ci-ng ngey, phr) hqp vdi c{c chu6n mEc ke todn, che d0 K€ to6n VietNom 6p dgng cho c6c T6 chrrc tin dUng do NgEn hlng Nhi nudc Viet Nam ban hinh c6oquy dinh ph6p ly c6 lien quan den viQc lSp vi trlnh bAy beo c6o uil chlnhs
11,3. NhOtrg nhen t5 irh hu0ng tt6u hogt tlQng sln ru{t kitrh doanh ct! NgSn h}trg trongnim b{o c{oTrong 6 th6ng dlu nlm 2O2O tlnh hlnh kinh t6 vi m6 c6 phAn di6n bi6n phfc tgp do dnhhtrdng criadich covid vA nh[ng chinh s6ch cta NHNN c0ng nhu nhiing y€u t6 canh Fanh dat6c dong d6n hC th6ng nhan hAng n6i chung vA BVB n6i ri6ng.
. Dau neln 2020, NHNN Ia cht thi 0l thuc hien c.ic nhigm vp trgng tem cta nganh ngAn heng
o Quy6t liQt tri6n k{raidd 6n t6ico c6u lqi gin vdixrilingx6u giai tloqo20l6-2020
o Ph6t trian thanh to6n kh6ng dtng tiAn m4t; dAm bdo an ninh, an toen hoat dongc6ng nghe th6ng lin, thanh to6n dien tt, thanh todn the
o NHNN ra chi thl 02 cAc giAi ph6p cdp b6ch cta ngiLoh ngdn hAng nhim tang oudng phdng,ch6ng vi kh6c phlrc kh6 khen do tdc dong cta dlch benh Covid-|9
. NHNN ra th6ng tu 0l Quy dinh vd vi€c t6 chic tin dung, chi nh6nh ng6n hing nuoc ngoAics cdu lai thdi hen rd nd, miEn, cinm ldi, phi, git nguy€n nh6m ng nhim h5 rq khdchhing chiu dnh hu&ng do dich Covid - l9
. NHNN ra thong tu 08 gia hgn thqi gian d6p ung gi6i hgn, t, le beo d6m an toAn trong ho9tdong cta ng6o hdng, chi nh6nh ng6n hAng nu6c ngoii
MAc d'i phAi d6i m{t vdi nh0ng kh6 khan va y6u t6 cgnh tranh, ch{nh s{ch vi m6 vd bi6n dQng thitrudng nhrme BVB ludn tuen Gn dringquy dinh ctaNHNN vA duy rtt6c dO phat ri6n hlng ndm.D€ d6p irng duo. c nhu ciu kinh do_anh trong thoi gian t6'i thl BVB v6n dang.trong ti6n hlnh ctngc6 t6 chtc hoqt tlQng, dau tu hg th6ng c6ng nghQ th6ng tin vA nang cao he th6ng dio qo nhdm d6ptrng duqc y€u cdu thitrudng vA hoqt dQng kinh doanh trong thdi giar tdi.
12, V!th6 cia Ngiu hdng so vdi cdc aon vi kh4c trotrg cing nginh
12.1. Vith6 cna NgAn hing TMCP Bin viet
TrAi qua nhi6u thlng trim rong qu6 trinh hinh thanh vd phdt rri6n, BVB d6n nay cing di tlgt duo.9nhong thAnh tuu d6ng ghi nhan nhu ve toc dolAng trudng vC du ng tln dpng, v6n huy dQng, chl s6lqi nhu6n...ben canh d6 BVB cfing c6 mgt s6 lqi th€ nh6t dinh so v6i c6c Ngan hang kh6c trongci,ng aria bAn.
. V6 co cdu c6 d6ng: c6 c6 d6ng lA cric d d6ng phip nh6n vi th6 nhan, trong d6 cec cd d6ngphep nhan h cdc t6 chtc tin dung kh6c cing nIm git v6n di6u lf cta BVB tir cdch day nhi€un6m. Trong giai doqn lJr6 kten, BVB da nhan dugc nhi6u su h6 trq tich cyc tii c6c c6_d6ngph6p nh6n niy, cung chinh vi th€ mi BVB de vuqt qua khd kidn. cring c6 vi ph6t lri€n dctduqc nhthg ket qud nhdt dinh nhu hien nsy.
. Ngudn nhdn lvc: CAc thdnh viCn HOi DAne QuAn Tri, Ban Diau Hinh cta BVB lA nhtng cAnbQ cd ndng luc vi chuyen m6n ngen hAng gi6i, c6 nhieu kinh n8hiem hong linh vuc tii chinh,
*1=ENg&! hdDg BdrVlCt
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BAN CAO BACHNGAN HANo ri{uoNc MAr cO PHAN BAN vrET
-.r&Ngdn haDg BdD Viet
n86n hdng. Ben c$nh d6, doi ngn CB-CNV cnaBVB tre, ndngn6, nhiettlnh,4n tem, ham hechdi, hAu h6t duqc dao tqo chinh quy vd c6c chuy€n rh6n vA nghiep v!.
r HQ th6ng c6ng nghe thOng.tin: bit diu thvc hign tir nEm 2015 vA trgng nem 2016. BVB_ti6ptuc d6u tu tri€n ktai hC th6ng cdng nghe ng6n heng hien dci, qo nen tAng vtng chac h6 trqc6ng t6c quin tri.ngan hAnE vd ph6t trien cac sen phem dich v! nBAn hing hiQn tlgi. Trong thdigian tdi, BVB tiCp tlc tEng cudng ndng lyc tii chlnh, quAn tri dieu henh, cong nghe th6ng tin,md 6ng cic dich vq ngAn hang dien tt, hi€n dgi h6a ngAn hing ti6n tdi hoi nh6p khu vuc veth6 ei6i.
. H6 th6ng kiiilm tra noi bg: BVB dd xey-dFng duqc bO phon ki6m tra noi bO chuycn trdch ctaNgAn htng. HC th6ng ki6m tra nQi bQ g6m c6c c6n b0 c6 tham nien trong ngAnh,,kiCm tra viecthgc hiSn quy trlnh cta Ngen hAng mot cAch doc lap, khdch quan nhEm hen che nhfng rti rove reng hieu quA ho?t dong ota Ngan hAng.
. Ngudn kh6ch hAng: voi quy ch6 quAn lj quy trinh cdp tin dqng th6ng thorng vA an toAn, dembAo hoAn tCt hd so rong thoi gian nhaah nh5t. BVB de h6p d6n duo3 m$t luqng l6n c6c khdchhing cA nhen vA ti6u thuong d6n voi Ngdn heng, do v6y ty lC lqi nhu6n !u lei vay cta BVBcao, nhd vay dlm beo duqc mtc thu nhap vir ning cao kh6 nlng canh tranh cta BVB d6i voicdc ngen hd,ng kh6c.
12.2. Tri6n vgrg ngtuh
r Tri6n veng kinh t6 th6 gi6,i vn viCt Nam giai ltotn 2015-2020
/ Kinh t6thd siqi ciaido?n 2016-2020 duoc dubdo.sec6 xu huong tidptqc hdiphuc. Theo
Quy tiCn te qu6c tC (tMF),tIng tddng CDPtoen cau binh qu6n dV ki6n dBt trn 4olo/nam
tioie giai bosn z0 t i-zoib (c-op utn[- quan giai dosn 20 I l-i015 li 3,67lnim), cht y6u linhd sg h6i phqc m4nh mc cia c6c nu6c ph6t tri6n. L4m ph6t-ben c6u, theo IMF. d mricblnh quen 3,?% tronB giai doen 2016-2020, (htp hon d6ng k€ so v6i mirc 4,2Vo cia giaidoan 201I -2015. Gi6 ca crla hAu hCl cdc mat heng deu c6 xu hv6ng giArn.
/ Kinh t6 viet Nam cidi do4n 2016-2020 duqc dg b6o se c6 ui6n vgng tich csc. Cs thd:
. Tdng trudng kinh t6 dAn phuc hdi: Chinh pht ddt muc ticu GDP binh qu6n giai doan2016-2020 ting tt 6,s-1o/otfin
. Lcm ph{t duqc ki6m so6t hqp li & mtic mpc ti€u dudi 5%
. Ho?t dong dau tu s6i dong trd lai
. Nhiine k6t quA budc dlu cta tdi co cdu ndn kinh t6 da tBo m nh[ng chuydn bi6n mriia6i v,il ndn tlintr t6: NAn kinh t6 chuy6n din ti m6 hinh pi6t tri6n thio chiCu rQng sangm6 hlnh ph6t tridn theo chiAu s6u, co cAu kinh t6 ti6p qc chuydn dich theo hurhg t6ngty trgng d6ng g6p cta khu vUc c6ng nghiQp vA dich vrJ.
o Tri6n vgng ph6t tri6n ngirnh ng6n hlng giii dou 2016-2020
r' Tridn vgng ph6t tri6n nganh ng6n hAng Viet Nam duqc d6nh gi6 ld tlch cuc.
, Chinh tri ti6p tuc 6n dinh
' Thitrudng tieu thu noi dia rong l6n
' Nan tAng kinh t6 vi m6 trong nh0ng n[m tr5,i nhidu kha ndng ti6p tgc 6n dlnh
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NGAN HING'ri{UoNG MAr cO PHAN BiN uEr
. Dlnh hudng ye chlnh s6oh phdt rri6n ngAnh cia NHNN d0ng din, phi hqp vA dAp ungdu.oc ki vgng thi trudng
. M6i trudng kinh doahh ng6n han&duqc cdi thien hon nhd nhEng giei ph6p h5 trq hoetdQng sAn xu6t kinh doanh, thio day Gng trudng kinh te c0ng nhu cAc giAi ph6p xt linq xdu cria Chlnh pht ve NHNN d6n ph{t huy hitu qu6...
/ Trcn co sd t i6n veng t{ch cvc, c6 thd x6c dinh mot s6 ndt chinh trong xu hudng ph6t tri6nngAnh giai doen t6i nhu sau:
. Chlnh sdlh tien (e theo hudng linh ho4l, h6 rq tang trudng ve 6n dinh kinh te vi m6:CSTT ti6p qc duqc didu hAnh-theo hudng lintr troqt nhilln 6n oinh ei6 tri ddng tidn. g6pphan giti vfng 6n dlnh kinh te vT m6, ki6m so6t lqm phdt, tso di6u kien ning cao hiQuqui huy tlQng vA phan b6 ngu6n v6n trong n6n kinh t6, thic d6y tlng trudng kinh tC
b€n vong. MQt s6 chi ti€u l6n c6 $6 dy b6o nhu sau: (i) Tdng trudng tin dvng: I l-l3olo/nnm; (ii) Tdng trudng cung ti6n: l5- l7%/nem; (iii) Ti IC ng xeu: <3%.
. He th6nc ncan hang sE hogt dgng 6n dinh va lAnh m?nh hon: theo d6 oic ngan hdng sE
tiep tuc phdt hi€n theo hudng da n5ng, hien d?i, ho?t dong an toh. hieu.quA v'j'i oau
tryc hqp li hqn, c6 trl]lA neng canh tranh trong qud kinh hoi nh6p qu6c G vd dqa t€nn6n tAng c6ng nghe, quAn tri ngan hAng tiCn tien phir hqp voi th6ng lC, chuen muc quoct6, dAp ftng t6t hon nhu cdu cia ndn kinh tC. BCn c+nh d6, hoat dolg tdi cAu truc he
th6ngoic NHTM th6ng qua M&A se girip sing lqc cec ng4n hAng yeu kim, chl git lqinhtng ngan heng d?t quy m6, trinh d0 nhat dinh. Qua d6 s6 lugng cic ngen hing tronghQ th6ng giim bdr, hoqt dong hC th6.ng sE 6n tlinh. ben vihg hon vA dic biet la hinhthinh nhilng ng6n hang cht ch6t c6 tdm v6c khu vgc. NgoAi ra, NHNN dang tri6n klaiap dung oac quy dinh ve an loin ho?t dong d6i vdi c{c NHTM ngAy cdng chAt chc,hud,ng theo chudn muc th6ng le qu6c te hon, Nhd d6 hoat dong ctra cac ngen hAng se
ngAy clng ch4t che, chu6n mgc vi hu6ng theo th6ng lC hon.
. Teng trudng theo xu hudng *n vitng hon v6i dong luc ti m6ng thi truong b6n le,
. SME5vedichvus6: v6ikivon8tdng trudng GDP ti6ptucduqc ciilhien. ng xdu,laisudq ty gi6dugc kiem soet t6t,tang trutng ngAnh ngen hdng dugc dg b6o sg trrng bu6cl6y lei de tich cuc va theo xu hudng b€n vtng hon. Dong luc cho ung trudng lA mdngthi trudng b6n le dang dugc c6c ngen heng chi rQng khaithAcvi ben cqnh d6 Ie mength.! trudngphgc vq doanh nghi€p nh6 vd vria. Ngodi ra, c6c ng6o hAng cinqse cht lrqngtldu tu tl6 md rQng cung c6p. cac s[n. phem ngan han8 dien tt nhem d6n dauxu hu6ng ngenh ngnn hAng th€ gi6i, De khai th6! t6t c6c mdng. thi truong niy, c{cngen hAng ciing se chi trgng trong deu lu neng cep co sd hq teng c6ng hghe. ph6ttri6n ngudn nh6n lgc, ti6p tuc dilu chlnh hoAn thiCn m6 hlnh t6 chic vA d4c biet ld nengcao nEng luc quen kirui ro.
. Canh tEnh sc ngdy cAng gia lang hsn vdi 6p lgc den tt ce tlong nuda ve ngoai nudc.:trudc hCt d6ivdi trong nudc, xu hu6ng t,aicqc6u he th6ng ngenleng mot mit girip s6luqng ngan hAng giim bdt, loai bd bm cdc ng6n hlng yeu k€m, tdng,cudngquy m6 vl ndng lyc hoot dong cec ngen hlng, nhlJng m+l khec cin8 qua d6 kiien mircdQ'cqnh tranh fila cdc ngin hAng trong nurc v6n da gay git lqi cAng gay git vA t4rctiCp hon. Kh6ng chi c?nh tranh gita.cdc NHTM voi nhau, hifn nay cac cong ty thanhtoeh quAc te trvc tuy6n dang phet kiCn cing vdi xu hudng ph6l lri6n lhuong m?i dien
Cung cip btr VCSC Tt 1r1g 49
*"4e&NgAtr hdrg BaD VlgtBAN CAO BACH
NGAN HANC TiIJONG MAI CO PHAN BAN VIET
trJ, cdc c6ng ty chtn8 kho6n c6 mQt s6 nghiQp 4r ng6n hang ttiu tu, trong thoi giantoi nhitng c6ng ty nAy c6 thC trd $anh ddi th0 ce'|h tranh cria cdc NHTM trong m6ngdich vq rhanh to6n, ngen hAng d6u tu... D6i vdi c9nh tranh tt nudc ngoAi, trong xu th6hQi nhfp vd hqp tdc kinh tG stu rQng gifa oic nuoc vA ciic khu vuc, Vl-l Nam dmgtich cvc ddm ph6n, cai c6ch the che chuan bi cho viCc hoi nhAp seu rong veo cdc nCnkinh G the girii. Hifn nay, viet Nam dang tiCn hAnh dem phdn I HiCp dinh thuon8mqi qr do (FIA) gdm TPP, ViCt Nam - EU (EWTA), viet Nam - LiCn minh HeiquanNga, Belarusr Kszakhstan (VCUFTA) vA cung vdi kh6i ASqAN lhgc hien l0 trinh hinhthi,nh c$ng d6ng kinh te AEC. Theo rien dO hien tei thl nhieu kte nlng cAc Hiep dinhsE tluqc chlnh thtc lcj k€t vdo ndm 2015. Nhu vAy, trong fiJqng lai gen, nCn kinh teViCt nam se hoatdong trong phgm vi tg do h6a d ml?c d0 rong nhdr. Trong linh v$cngen he!g, c6c diCu kien ti6p cfn thi tnr.dng sC ddn dugc x6a b6, tqo ra m6i trudng c+nhhanh blnh ddng ve het stc kh6c liet d6i vdi c6c NHTM noi dia. Sg hi€n dien cha cdcngen harig vA chi nh6nh cia ngan hang nu6'c ngoAi hm ttrng tlnh c4nh tranh.. DEc biet6ng die; kien hiQn nay, nQi luc ciaidc_nge;hAng viet Nam cdn hQn ch6, slr thamnhap cia c6c ngan heng nudc.ngoAi voi thd m?nh v6 tiAm Illc. tdi chlnh, kla nEng quen
tri chuyCn nghiep. da deng ve sAn pham se ho slrc dp l6n d6i voi kh6i ngdn hdng nQi
dia, din d6n nguy co mit th!phan nQi dia teng cao
13. Chinh sich d5i vdi rgudi lao tlQng
Tinh d6n thsi diAm 3l/12l20t9, t6ng s6 CBNV cia Ngan hing IA l?80 ngu&i vA d6n 30/09/2020le 1732 ngudi. Co cau lao dong cta Ngan hAng phen theo gi6i tinh, trlnh d0 chuyCn m6n vA th&ihan hgp d6ng lao dong dugc thC hien trong bang saur
Beng 16: s5luvng lao itong ttnh d6n thdi rti6m cuSi nnm 20t8,2019 vn 30/09/2020
PhAn lo?i NIm 2018 Nim 2019 30t09D020
Ph6n theo gi6i altrh
'Nam 900 922 894
-Ntr 804 858 E3E
PhAn theotrinh d0 chuyen m6n
- T€n dei hAc 65 74 71
- DaihQc 1294 t349 t323
- Cao ding Tmng cip 186 204 l9l- So cdp vd khdc 159 153 t47
PhAn theothdi hfn hqp d6ng bo dong
- L'h6ng xec dinh lhli hgn 98r 754 E06
- C6 xAc dinh thoi hgn ( I - 3 n6m) '103 949 858
Cung cap b&iVCSC Ttung 50
B,iN CAO BA.CHNGAN HANG Ti{JoNG MAr cO PHAN BAN vrEr
-qs8Ng6.! bnDg Barviit
Phatr bd NIm 2018 NIm 2019 30t09t2020
- Drdi I nam 8 5
- KhAc (Hqp ddng hgc viCc, Thti viec) t2 64 63
Ngu,in: Ngan hang Btih Yiet
13.1. Chlnh sich ddo tgo
. vdi m$c tic! nang cao chSt lugng ngudn nhen lu-c th6ng quahott d0ng tu vdn, gi6o duc & dtotqo, g6p ph6n ph6l tri6n 16 chuc, hoen thien c.ong t6c quen tri, kinh doanh, vB v6n h6a nganheflg, Ndm 2010, BvB de thinh lop Trung t6m DAo tgo voi b0 mAy nhan stl vA co sd vAt ch6tdAy drl ddrn beo hoat dong dAo tco cho toen he th6ng. Tri ltc thAnh lap den nay. Trung GmDeo qo xdc dinh 16 chiCn thuAt ho?t dong dlIa trCn ndm t4r cot: ngen s6ch, quy trlnh, conngudi. c6ng nghe. vi vun h6a gi6o dgc.
. Hinc nem, dFa t€n nhu cAu vA k6 ho?ch ddo tao, ngan hing phan b6 ngin sdch dAo tqo tuongfne d6 hoet done dio qo dugc cho dong trong chi tiCu vA ki6m so6t chi phi hiQu qud.
. Trung tam dAo tqo dinh ky re so6t vA xey dgng cAc vdn bin l$p quy li6n quan. bao gdm quydinh, quy t nh. hud'ng dan vi s6 tay phqc vu, x6c dinh day drl co che vA tht tuc cho ho?t dongdAo t?o cta hC thdng.
. Nam 2018, Trung t6m dAo tqo cing dd ti6n hAnh cing c6 doi ngo Bieng vien noi bO cna NganhAng. D6n nay, doi ngn gidng vi€n phin ldn ddqua chuong trlnh huAn luyen ky nang su phqm,lhi6i kd tai li$u, dan giAng. d6ng vaitrd ndng c6t nong viQc giAng dgy chuy6n m6n nghiQp qr.
. TroDg nem 20 17, TTDT de ti6n hAnh deo teo 149 kh6a dio tqo cho gan 4.594 sii lugt hqc vicntham d\r. NQi dung dtro tqo t{p trung vao nang cao nghigp vp, cirng c6 k! n6ng cho c6n b0nh6n vi6n
.6th6ngdAunem20lE,TTDTdet6i.chtcl2Tkh6adAot?ochogAn2.95llu$hgcvicn.Trongd6 c{tkh6a hac lAp trung chtng c6, ndng cao chdt tuqng dich vr1. cdc kh6a t6p huAn vA cAc
nghiep v! li€n quan dCn the, ho?t dong b6n le. cr)ngcdc nghiep vu bdo lanh, thanh-to6n. Ngoiira Ngan hAng ciing cirng e5 ki ndng IEnh dqo. quAn tri cho c6p qudn lj trung cdp . Theo kdhoqch Nem 2018, Trung tam DAo tqo ti6p tuc duy trl ho?tdong ddo lqo truydn th6ng, cing v6iviCo md r6ng deo tao Eleaming todn nBen hang v6i dy ki6n khoin 200 kh6a dao tgo.
. Ngoei 14 Trung tam dAo ta.o dang ttng budc thlrc hien dao qo thco chuorg trinh khung chfrcdanh, hoan thien gi6o trinh dAo tqo cho tlng nh6m chfc danh theo l0 trinh thdng [i6n. Trongnum 2018, Trong nem 2018. TTDT da thuc hiQn dAo tgo theo ktung chtc dahh cho nh6m nhenvien chiu ch6t tai cdc don vi kinh doanh. Ngoai ra.Trun& Em dAo l4o tiCp luc phdt lri6n n8enhAng tl6 thi cho cdc nghigp vr,r vA k! neng ph-qc qr cho kitm tra nEng tuc iinir [i, tidm tralrudAo teo.
13.2. Chtnh sich Luong - Thufing
B\rB da 6p dung ch6 dQ tiln luong, thuong ldm ddn bCy thu htt nher tai, khuy6n khich CBNVph6n deu hoin lhdnh l6t c6c nhiQm vq duoS giao. Cu thd:
r BVB chi trA thu nh6p theo nguyCndc ddm bAo sy khdch quan, c6ng bing, tuong xfng v6ipham vi rech nhiCm. nang luc vA ket qud lhvc hipn cdng viQc cria CBNV.
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CAc chlnh sdch chi thudng kinh do_anh, lhudng nung sudt lao dong dugc BvB chi tri dinh kyhArlg th6ng/quy cho CBNV theo k€t quA hotu thAnh c6ng viQc, hiQu quA kiDh doanh cta ttmgCBiW. Ben canh d6, cdc chinh s6oh khen thudng theo c6c hinh thtc thi dua lhudng xuyCn,chuyen d6, dot xuat ddi vdi nh0ng c{ nhen 4p the dat thAnh tlch cao, c6 sang ki€n mang lqihieu quA cho Ngen heng duoc BVB 6p dung dtng ngudi, dtng vipc, cht trqng tinh kip orditrong c6ng tAc kten thudng.
ViCo rA so6t nEng luo ldm viec dii diAu chlnh thu nhQp cho CBNV dugc thuo hien thudngxuyCn, kip th&i, d6p llng mqc riCu t?o dong l!rc cho CBNV lim viQc.
Cung cdp bdiVCSC 'hans 52
*518Ngaa htug EdDVlotBAN cAo BACH
NGAN HANG Ti{UoNG MAI cO PHAN BAN vIgT
Bltrg 17: Thu nhap blnh quen ct! CBI\rV qua cic nim 20U-2019
Nsuin: Nsan hdrs B,ih wet
133. CblDh stch dni Dgo
. vdi muo tieu nang cao-chfu lugng ngudn nhan llrc thong qua hoqt tlQng tu vdn, gi6o dqc & dAol+o, g6p phAr ph6t t Cn t6 chr?c, hoa.n tiiQn c6ng tac quAn d, kinh doanh, vl van h6a ng6nhhg. Ndm 2010, BVB de thAnh l6p Trung tem Deo tgo vd'i b0 mry nhan sg vA co sd v4l chetddy dt dein bAo hoflt dong dao tgo cho toan he 66n9. Tt I'ic lhAnh l6p den nay, Trung ttmDAo t?o x6c dinh 16 chi6n thuat hoet dong dga tr€n ntrm tru cot: ngan sech, quy trinh, conngudi, c6ng nghe, ve v6n h6a gi6o duc.
. Hins nern, dr,ra tren nhu cAu vi k6 ho4ch dAo tao, ngen hang phan b6 ngan s6ch ddo tao nrongung dC hoat dong dio t?o duqc chi dong trong chi ti6u vd kiem soat chi phi hifu qun.
. Trung tarn dAo tgo dinh ki re soAt ve x6y du-ng cdc ver.bAn lfp quy li€n quan, bao gdm quydinh, quy trlnh, hudng d6n vi s6 tay phpc qr, x6c dinh dAy di co che vA tht tuc cho hoqt dongddo tgo crla ht th6ng.
. Trung tiim ddo ho cilg da ti6n hAnh c ng c6 nEng.luc girhg dey cta dQi ng giAng vien nQib0 cta NgAn hAng. Den nay. doi ngo giAng viCn phen I6n da qua chuqng trlnh huen luyCn k,ndng su phnm, thi6t k6 tei liQu. dgn gidng, d6ng vai rrd ndng c6t trong viQc girng dqy chuyCnmdn nghipp v9. Ngoii ra, Trung tem dAo t?o dang lung bu6c thgc hien c6c chuong trinh diotgo gdn li€n vdi vdng dli ph6t tri€n cta nhen vi€n phgc vg nhu cAu tlugc hec tap vA ph6t trienliCn tuc cta toen b0 nhen su Ben ViCt, d{c bier chi trenB phAt Ei6n ndng luc cho nh6m nh6nvicn cht ch6t tel c6c don vikinh doanh.
. Theo chri truo g mdi phAt tri6n ngudn nhen lgc phAi gin liAn vdi chi6n luqc kinh doanh, cu6in6m 2019, BVB chuyCn d6i m6 hinh quin ly hoct dong deo qo vao chung trong chric nengnhiem }1r cta Phdng Nhtn sF.
. Tn th{ng I d6n th6ng 9 n6m 2020, BO phAn DAo tao - Phdng Nhin sy d8 t6chtc 93 kh6a dAot4o cho hon 8.800 luqt hQc vifu. Trong-d6 phAn ldn ld c6c khla hQc trgc tuy6n nhdm trian khaikip thli cic chinh sach, sAn phim mdicho-oic DVKD vA CBNV toen h0 th6ng. Ddng thoi, b0phan Dio Tao ciing Eng cudng triCn khai dao t0o c6c chuong trinh tgo nen tAng cto CBNVtan tuy€n tqi c6c alon vi md mqi theo ding qi6n dO PTML, dem beo nh6n sE t6n tuyCn nem bAtduqc cec ki6n thic nghiep vu vA kl ndng d6 v{n hdnh khi don vi chlnh thtc di vAo hoqt dong.
13.4. Chlrh s{ch trq dpNgin hAng thlrc hiQnchinh sAch d6i vdi CBNV rheo quy dinh cia LuAt Lao dong, ki k6t hqp ddnglao d6ng cho toen thd cBNv. cBNv cna Ngen hdngdLrqc huqng dAy ari cao quy}-n tqi auirc quidinh tong thda ud'c lao d6ng tAp rh6 duoc co quan chric ndng thta nhgn.
Thu trh$p ct{ CBCI{V 2017 201E 2019
't.,tgtttu nh!,p Oghh iring/ntu') 251,769,855 271,121,867 323,609,855
Thu nhsp binh quan fra, in dong/ ng.di/ thd g) 14,800 15,000 1s,500
Cun8 cdp bsi vcsc 7i okt 53
BAN cAo BACHNGAN HANG TiIJONG MAI c6 PHAN BAN vIfT
. Chlnh sdch h6 trs c.ng,viec ve ch6 dO phtc lqi: bao gdm o6c l:hodn chi ddng phpc, h6 trg xe,c6ng tdc phi, thai sin, 6m ttau, du lich nghi m6t, hoi thao-.luSc SVB 6p dpng pht hqp v6dhieu quA kinh doanh cta NgAn hAng nhung v6n dAm bdo quy6n lgi cho CBNV.
. Ch[m soc sfc khoe cho CBNV: BVB t6 ch0c ktAm suc khde dinh ki hlrag 6 thdng/nlm choCBNV; nghiem tuc thgc hien viec trich d6ng bAo hidm xi hQi,.bAo hi6m y 16, uo tridm tl6tnghiep theo lufit dinh, d6ng thdi dp dgng chinh s6ch mua b6o hi6m srlc kh6e, bAo hi6m tai ngn24D4
^h6,,J. neng cao c6ng tdc chlm s6c stc kh6e cho CBNV vl cun8 chia sd, giam thieu
nhone thiet hai khi rni ro xAy ra d6i v6i CBNV vA gia dlnh.
13.5. Cdc ch6 dO chinh s{ch kh{c itSi vdi ngu}i lao dong
NgoAi viec thuc hiCn cac ch6 dO bdo dArh xa hoi cho nguoi lao dong theo LuAt Lao don8, va thdaudc lao dong tip th6, thong qua hogt dong cta C6nB doan, NgAn hAng cong lu6n quan t6m d€nkhuy6n khich CBCNV tg ren luyen chuyCn m6n cing nhu chdm lo ddi sdng vat ch6r vd tinh thancta CBCNV, cu thC:
. VAn d6ng thanh nien tu rCn luyen, h9c tAp nang cao trinh d0 chuyCn m6n, ky neng nghi€P ul,ngogi ngtr, vi tlnh d€ ddp ung ddi hdi cta c6ng viec.
o T6 chric cic cu6c thi n6ng coo tay nghd cia kidm ngAn vi6n, c6n bQ tln drrng gi6i, c6n bQ tinhac gidi... dA ddy m?nh phong treo lao dong gidi, lao dong s6ng tqo trong CBCNV
14. Chlnh sich c6 tftc. C6ng ly se chi rA cd trtc cho c6c cd d6ng khi kinh doanh c6 ldi vA da hoan thlnh c6c nghia 4I
d6ivoi NhA nu6c theo qui dinh cia phdp lual.
. cd dong se duqc chia ci tic tuong ring vdi phAn v6n g6p vA tty theo d6c di6m tinh hinh kinhdoanh theo quy6t dinh cta DHDCE.
. Ti le c6 htc se duo. c DHDCD quy6t dinh drIa tr€n co sd dd xu6t cta HDQT, v6i cdn ct h k6tquA hoetdong kinh doanh cta nem ho?t dong vA phuong 6n ho?t tlong kinh doanh cia cdc nlmt6i.
BnDg l8r T, le trn c6 filc qua c{c ntrm
DVTtYo
**ed8gtu ha'ng Bhvil,t
Chi ti€u Ndm 2018 NtrItr 2019 N5m 2020
Ti lC c6 tuc (7o)
Pht otlg thtic thanh todlt
0 0 llChia ci, hk bing
CP thudng
Nsuin: Ngdn hbry Eda Ytil
AI
15. Ttnh hinh tli chinh
15.1. Tirh hinh tti chinh
Cung clp bdi VCSC T:eag 54
B.AN CAo BACHNGAN HANG TiTUoNG MAI cO PHAN BAN VIET
*.e&Ngtr bdrg Bdnviet
Blng 19r'nnh hinh tii chlnh
Don Tr
Nguin: RCIC hqp nh& kiim todn nA,h 20t 6, 2017 rd BCrc 30/6/20t I dta ByB
15.2. K6t qut ho?t aong sln xudt kinh doanh
Btng 20: K6t qui hogt aloDg kihh doanh
iChl tieu Nim 2018 Nnn 2019 30t09D020
l V6n tg c6 3.4t1.518 3.986.731 4.016,466
- viin diAu l0 3.000.000 3.171.000 3.171.000
- Ty lC an toin v5n I0 8% 8,50/o 7%8,
2. Chdt luqug tiri sen
2,9E%- lylengxau 2,06% 2,51o/o
- (S5 du c6c khoin cho vay vA im+ cdc khoAn cho vav cAckl6c/T6ng tdi sen
tru6c kh{ch hAngchfc tln dungt6 64,80/o 68,8% 75,ao/o
91,2% 9t,00/o 91,2%- Tdi sdn c6 sinh lqi/T6ng tAi sAn c6 nQi bdng
3. K6t qut hoBt dong kinh doanh
4,840/0- Lqi nhuan tru6c thu6/v6n chri sd htiu binh quen 3,44% 4,41%
7,3% 6,9% 3%7,- Thu nhgp dlch vVT6ng thu nhAp
24,2% 29 8%- Thu nh6p rong tt hoat dong dich vu/Lgi nhudn
trudc thue28,8%
4. Khi nlng thanh khoAn
- KhA ndng thanh to6n ngay (T, lC khd nlng chi trA\4{D trong 30 ngey) 58.48% 72.51o/o 78.84%
- Tj lQ ngudn v6n ngin hgn duqc srr dung cho vaytrung vA dAi hgn
31.430/. 2E,55% 23.290/"
Cuns sdp bsi VCSC Trory 55
-'e&Ngan hdry BdtrViCrB,i.N cAo BACH
NCiAN HANG Ti{U'dNG MAI cO PHAN BAN VIET
Chl tieu Nirtr 2018 Nnm 2019vo
TIng/gi6m 30/09t2020
I Ong tar s6n 46,5s1,614 51,80t,678 1t% 54,s61,393
Huy d6ng tiAn grti 33,495,363 37,67 t,294 t2% 4t,322,308
Du nq cho vay 29,690,468 33,994,686 t4% 38,072,429
Doanh thu 942,3t6 1,127,746 20% 998,009
I nue va csc knoan pnar nQp Q2,t56) (32,046) 45Vo <21,862)
Lqi nhuan tnr6c thu6 I16,4E8 I s8,102 36% 137,581
Lgi nhuin sau thu6 94,332 t26,056 34% to9,7 t9
Da vi: Tri€l &ing
Nguin: NgAn hang Bd, Viet
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16.1. EQi tldng Quin tri16J.r. Chn qch HOi itirrg qudh triHg vi t6n:
Gi6ittnh:
NgAy thring ndm sinh:
Qu6c tich:
DAn toc:
Dia chl thudng tru:
56 CMND:
Ngiy c6p:
Noicip:56 dien rhoei:
Trlnh tl6 chuyen m6n
Qud trlnh cdng t6c:
. t99l -04t1995
T ilm Ban Ki6m soit
LT ANH TAINam
2stiat912ViCt Nam
Kinh
1374 (st ct 2681) Lac Long Qu6n, Phuong 10, QuanTAn Binh, TP.HCM
079072014628
1011212019
Cvc CAnh Sdt
028 62679679
Cf nhan kinh t6 Dai hac Kinh t6 TP.HCM
Sinh vien Trudng Dei hoc Kinh t6 TP.HCM
TntE t6u,ng.Ip bdiVCSC
BAN cAo BACHNGAN HANG TiIJONG MAI CO PHAN BAN VIET
*%8NgAr hi[g Bdnviot1
:.041199s-101t996. t t996 - 03D001
04t200t - 06Do02
07t2002 -05D003
0612003 - 0212007
03t2007 -ul2oto
05/2010 - l0D0l I
. 05t20t2 -08t2012
. OBnOl2 - nay
C6c chtc }'lr c6ng t6c hien nay:
+ Chuc W tgi t6 chuc phAt henh
+ Chuc vu t$i t6 cht c kh6c:
I Ong so co pnar n{un gru:
+ Sd hifu c6 nhah
+ Dai di€n phAn v6n cta t6 chrickhAc:
C6c cam k6t niirn giB (n6u c6) :
Ca nhin c6 li6n quan nim git tglTCPH:
Nhiing kho6n nq d6i vdi NgenhAng
Lgi lch lien quan d6i vdi NgenhAng:
Nhan vien k6 to6n, k6 to{n trudng C6ng ty L6 Nhnn
Chuy€n vi€n tin dung. t6 trudng t6 ti6p rhi kiem Tdtrudng t6 dinh si, tii sen Ng6n hAng TMCP Ten ViCt
Chuycn.viCn Phdng KSNB Hoi sd chlnh NgAn hAngTMCP A Cheu
Chuy€n vi6n Phdng tln dpng doanh nghiep Ngen hAngDau Tu vi Ph6r tri6n ViCt Nam - CN TP.HCM
Trudng phdng K6.ho?ch va DAu tu HQi sd, Ci6m ddcCN Ten Blnh, Ben Thinh vA TAn Elnh Ngen hengTMCP Nam A
Ci6m d6c Kh6i kinh doanh, Ph6 t6ng Ci6m d6c, ThAnhvi€n HDQT kiem T6ng GiriLrn d6c NgAn hang TMCPVietNam Tln Nghia (Thli Blnh Duong)
Ph6 Ban Tdi co c6u Ban Tii co cCu Ngen hang TMCPViet Hoa
Ph6 T6ng Gidm diic Ngan hdng TMCP Ki€n Long
Ph6 T6ng Gi6m di5c, Chn {ch HOi ddns quan ki Ng6nhdng TMCP Ben ViCt
Chn dch HDQTNg6n hangTMCP Ban Viet
Kh6ng co
10.265.928 cd phln chi6m 7,231% rdng si5 c6 phi6u
dang luu henh
10.265.928 c{i ph}a chi6m 1,237% tine s6 cd phi6u
tlang ltru hAnh
Kh6ng c6
Kh6ng c6
KI6ng c6 ngudi lien quan sd hftr cd phin
Kh6ng c6
Khdhg c6
,ii
Cnns cip bdi VCSC Ttazg J7
:
I B,iN cAo BACHN6AN TIANG THI/ONG MAI CO PHAN BAN VIET
*".!!rENgtu hdlg Baruit
QuyBn lqi miu thuSn v6i Ngen Kh6ng c6hAng
16.1.2, Thdnh vien thrt tg tW HDQT
HQVitCN: NGUYTN THANII PHUqNGGifi tlnh: NitNgty thAng n{m sinh: 2010311980
Qu6c tlch: ViQtNam
Dan toc: Kinh
Dla chl thudng tru: 91 Nguy6n Dlnh Chi6u, Phu&ng 6, Quan 3, TP.HCM
s6 CMND: o9l r 8ooooro4
NgAyc6p: 1810612020
Noi cdp: Cuc Cenh S6t
Sd dien thoqi: 028 62679679
Trinh tlQ chuyen m6n: Thac si Qutrn tri kinh doanh Dai hec IntemationalUni-versity in Geneva, Ct nhen kinh d Dai h9c kinh t6
Qu6c dan Ha Noi
Qu6 tuinh c6ng tdc:
c l0ll997 -7l2OOl.lo2o0l-12D003.4l2OO4-5D006. 612006 - 8D007
. l0l2OO7 - nay
. ll/2007-nay
. 5DOO7 - nny
. zl2|lz-nny
Cric chric vp c6ng t6c hiQn nay:
+ Chfc vu qi t6 chfc phet hAnh: Thanh vien HDQT NBan hAng TMCP BAn Viet
+ Chtc vu tai t6 chirc kh6c Chn tlch HDQT CdnB Ty CP Chfng Kho6n Ben Viet
Cht tlch HDQT Cdng Ty CP Quan Ly Qui & Diu ruChftng kio6n Bin ViPt
Sinh vi€n DaihQc kinh te Qu6c den HeNOi
Sinh vien D?i hec lntemational University in Geneva
Ph6 Gidm d6c tei chlnh COng ty Holcim Vietnam Ltd
Gi6m d6c dau tu Vietnam Holding Asset Management
Chri tich HDQT C6ng ty Quan ly quy Eau tu chlingkno6n Bnn Viet
Cht tich HDQT COng ty CP Chfng khotu BAr ViCt
ThAnh vien HDQT C6ng ty CP BAt dong sen Bdn ViCt
Thnnh vi€n HDQT Ngan hing TMCP Bdn Viet
Cuns cAp bdi vcSC 'tiang 58
BAN cAo BACHNGAN HANG Ti{doNc MAr cd PHAN BAN vDT
**{5&Ngd! hdtrg Banviet
Y
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T5ng s6 c6 phin nim gie:
+ Sd hitu c6 nhan:
+ Dai diQn phin v6n cria t6 chrlck'h6o:
C6c cam kCt nrm gir (n6u c6) :
Ca nhfu c6 liOn quan n5m gif t4iTCPH:
Mtng khoAn nq d6ivoiNgAn hing
Lgi ioh liCn quan d6i v6i NgAn hAng:
Quydn lqi,mdu thu5nvoiNg6n hlng:
16.1.3. Thdrrh vian EDQT
o. 6ng Ngb Quong Trung
Ho vi t€n:
Gidi tinh:
Ngey theng ntrm sinh:
Qu6c tich:
Dan toc:
Dia chl thudng trur
s6 CMND:
Ngdy cdp:
Noic6p:
s6 di0n thori:
Trinh dQ chuy6n mOn:
Qud t lnh c6ng t6c:
o 1995 - 2000
. 2000 - 2003
Thenh viCn HDQT COng Ty CP B6tDOng SAn Ben ViCt
14.700.000 d phin chi6m 4,636,Yo t6ry s6 c6 phi6ud8ng luu hinh
14.?00.000 c6 phan chi6m 4,636,0/0 t6ng s5 c6 phi6u
dang luu hAnh
Kh6ng co
Kh6ng c6
Khdng c6 nguoi li6n quan sd hnu cri phla
Kh6ng c6
Kh6ng c6
Kh6ng c6
Cen b0 Ngan hang TMCP Ngo4i Thuong Viet Nam
Ph6 phdng Ngin hdng TMCP Ngoqi Thuong ViQl Nam
NG6 QUANG TRUNG
Nam
t0n2J 1913
Vi€t Nam
Kinh
6l .Ph6 Hai Ba Trung. Phulng Cta Nam, Qu6n HoanKi6m. HeNoi
00t073000650
2710912013
HANOi
028 62679679
Thgc sy thuong mai. chuyen nganh Quen Ii Quy Dqi hacNew Soulh Wales, Sydney Uc, Ct nhan ngen heng Dqihac kinh te Qu6c den Ha N9i
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:
:
2004 - 2007
200't - 2009
2007 - 20to
2009 -2012
2013 - 2014
20t4 - 0312015
4D015 - nay
C6o chfc vu c6ng tr{c hiCn nay:
+ Chfc vq tai t6 chfc ph6t henh
+ Chric vu tai t6 chirc khAc:
rong so co pnan nam glu:
+ Ss htu ce nhan:
+ Dai di6n phln v6n cia t6 chric kh6c:
C6c cam k6t nirn gi0'(n6u c6) :
Ca nhan c6lienquan n6m giltgiTCPH
Nhtng khoan no d6i v6i NgAn hang
Lgi ioh lien quan d6i vdi Ng6n hAng:
Quydn lgi ,m6u thudn vdi Ngan hang:
b. dng Veong COng Dthc
He vA tCn:
Gidi tinh:
Trudng phdDg Ng6n hang TMCP Ngo?i Thuong VietNam
Ph6 Gi6m tt6c Sd Giao dich Ngan hdng TMCP Ngo?iThuong ViCt Narn
Uy vi€n HDQT. cht tich HDQT. dqi dien phdn vlin ctaNgan heng TMCP Ngoqi thuong ViCt Nam tci Nganheng TMCP Gia Dinh (nay ld Ngan hAng TMCP BenvicD
Gi6m it6c C6ng ty TNHH chung khoAn Ngen hangTMCP Ngo?i thuqng Viet Nam
Tu vAn cao cdp vB tii ch{nh - ngan hang c6ng ty TNHHLuat B6ch Khoa
Phu tftich klru v\ic Cong ty Quen ly rui ro doanh nghiepBlacklce (Canada)
Ph6 Tdng Giem di5c, TSng Gi6m d6c ki€m Thnnh vi€nHDQT Ngen hing TMCP Ban ViCt
Ti5ng Gi6m d6c ki€m Thinh vi€n HDQT Ngan hangTMCP Ban Viet
Khdng c6
11.200.000 c6 phln chi6m 3,532o/o tdng s6 cd phi6u
dang luu h,nh
I1.200.000 c6 phln chi6m 3,532Vo dng s6 cd phi6u
dang luu hanh
Kh6ng c6
Kh6ng c6
Khdng co nguoi li0n quan s& hiiu c6 phdn
Kh6ng c6
Kh6ng c6
Kh6ng c6
VUOI.IG CONG DI'CNam
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t,"11EI\1\BAN cAo BACH
Ncfur sAxc ri-n-roNc uAr cO PHAN BAN vrEr
Ngey ft6nB nEm sinh
Qu6c tich:
Den toc:
Dia chl thudng tri:
s6cttano:NgAy cdp:
Noi cCp:
sii dien thoei:
Trinh d0 chuy€n m6n:
Qu6 trlnh c6ng tac
. 1990 - 1993
1998 - 2005
2005 - 2007
2007 - 2009
2009 - 2010
. 82005 - nay
.4DOl5-nay
C6c ch{rc vu c6ng t6c hien nay:
+ Chfc vU tei t6 chric phdt hAnh
+ Chtc vU hi td ch{rc khrc:
T6ng s6 cd phAn nEm gi[:r- Sd h0u c{ nhen:
t0/tu t97tViet Nam
Kinh
Ap Ch6nh, Xd Gia Binh, HuyQn Tnang BAng, Tlnh TayNinh
072071000881
tsl09D0t6
Tey Ninh
028 626't9679
Ct nhan luat Trusng Dei hqc Qu6c Gia LuAt Tashkent,Cong hda Uzbekistan, LiCn X6. Cu nhan thuong m?iTruqng D?i hgc Luat TP. HCM
Sinh vien Truong Dai hqc Qu& Gia LuAt Tashkent,Cong hda Uzbekistan, LiCn X6
Sinh vi6n Truong Dqi hqc LuAt TP. HCM
Trg li Giam d6c COng ty TNHH San Xudt ChuyenDusng, TP. HCM
Gi6m d6o C6ng ty TNHH Tu v6n ddu tu Th{i BinhDuong, TP. HCM
Gi6tn it6c C6ng ty TNHH Tu vdn dAu tu vA Quan ly du6n ANLACSON, TP. HCM
Giam d6c Kh6i HAnh chlnh - PheD I'i Nhdn su. Thdnhvi€n HDQT Cty C6 phAn Dau ti& Pher ridn Nguy6nKim, TP. HCM
T6ng Ci6m di5c Cty C6 phin Dau tu & Phet tri6n DenSinh, TP. HCM
Giam d6c cty TNHH Tu v6n Efc va Partners.
Thanh vien HDQT-Ng6n heng TMCP Ben Viet.
Thanh vi6n HDQT-Ngen hing TMCP BAn viet
Ci6m d6c Cty TNHH Tu vdn Dirc vi Partners
Kh6ng c6
Kh6ng c6
. 1993 - t996
. 1995 - 1997
I
Cuns cap bdi VCSC Tra & 6l
*.*&Ngar hAry BADVigtBAN cAo BACH
NGAN HANG TiUONG MAI cd PHAN BAN VIET
+ Dgi diQn phAn v6n orla t6 chrickh6c:
CAc cam kiit nim giE (n6u c6) :
Ca nh6n cri li6n quan nim giii qiTCPH:
M{tng khoen nq d6i vdi Ng6n hnng
Lgi lch lien quan d6i v6i Ngan hang:
quyBn lgi ,meu thuin v6i NgAn hang:
c dag Nguyda Nhdt Nam
H9 vd ten:
Gi6i rinh:
NgAy thdng nem sinh:
Qu6c tich:
DAn toc:
Dia chl thudng tnl:
s6 ct\,fl{D:
Ngiy c6p:
Noi c6p:
s6 dien thoai:
Trinh d0 chuyCn m6n
Qu6 trinh c6ng t6c:
. 0911999-0912011
09/2001 -092005
Kh6ng c6
Kh6ng c6
Kh6ng c6 ngudi li€n quan sd htu c6 phln
Kh6ng c6
Kh6ng c6
Kh6ng c6
NGUYEN NIL{T NAM
Nam
26t09n981
Viet Nam
Kinh
8l Dudng s6 2, cux6 Binh Th6i, Phudng 8, QuAn 11,TPHCM
025198105
2108t2009
TPHCM
028 62679679
Ct nhen c6ng nghe th6ng tin, Cf nhen kinh t6
Sinh vi€n Trudng Dqi hqcKhoa Hqc TvNhiCn TPHCM,chuyen ngAnh Cdng nghe th6ng tin
sinh vicn TrudnB D?i Hqc Kinh T6 TPHCM, chuycnngenh Quan tri kinh doanh ( Thuong mci)
NhAn vi€n Cty Bia Ru(,u NGK Sai Gdn- CN Cd Mau
Nh6n viCn tin dung Ngen hdng TMCP ViCt Nam TtnNghia
T6 trudng tin dpng Ngen hdng TMCP Viet Nam TinNghia
QuAn lj ditu hAnh Qu!ti6t kiem Lt Gia-CN Th6ne NhAt
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. 0912005-1212006
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CAc chtc Br c6ng t6c hien nay:
+ chfc v! tqi t6 chto ph6t henh
+ Chtc vu tai t6 chfic kh6c:
I Ong so co pnan nam glu:
+ Sd hfiu c6 nhan
t Daidicn phAn v6n cta td chfc kh6c:
cac cam k6t nirn giu' (n6u c6) :
Ca nhen c6 li€n quan nim gi[' t4iTCPH:
Nhtng ktoen nq d6ivdiNg6n heng:
Loi ich lien quan d6i v6i NgAn hdng:
QuyAn lqi ,mAu thudn vdiNgAn heng
16.1,1, Thdnh vlin HDQT dAc 4pHg vd ten:
Gidi tlnh:
Ngey th6ng n[m sinh:
Qu6c tlch:
Dan toc:
Dia chi thuong tru:
56 CMND:
Ngdy c6p:
Ph6 phdng phu tnich ttn dung-Ngen hAagTMCP GiaDinh
ci6m d6c Quan lj didu hanh Trung tAm kinh doanhNgAn hADg TMCP BAn ViCt
Ci6rn d6c Kh6i phAt tri6n kinh doanh NgAn hingTMCP BAn Vigt
ci6m d6o Khdi thAm dinh tin dungNgan hang TMCPBdn Viet
Thenh vi€n HDQT NgAn hang TMCP BAn ViQt
ThAnh vi€n HDQT Ngeh hdng TMCP Ben viet
Kh6ng c6
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Kh6ng c6
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Kh6ng c6
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Nam
20105/t985
VietNam
Kinh
l79C Hai Bi Trung, Phuong 6, Quan 3, TPHCM
00108s028?82
04t03t20t9
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Cec chtc vu c6ng t6c hien nay:
+ Ch&c vu t?i t6 chtc ph6t hAnh
'| Chric vu tai t6 chto kh6c:
T6ng s6 c6 phAn nim gir:+ Sd htu c6 nhan:
+ DAi dien phin v5n cta t6 chtckhdc:
Cec cam k6t nirn gi .(n6u c6) :
Ca nhAn c6 liCn quan niim gift taiTCPH:
Cuc CAnh S6t
028 62679679
Th4c sy Quan tri kinh doanh tei trudng Dai hAcBedfordshire (UK)
Sinh viCn Tru&ng B6ch Khoa Singapore
Chuyen vi6n ky thu6t Cty Trans Infotech VietNam
Chuyen vien ky thuot Cty CP Dich Vu Thd Smartlink
Chuy€n viCn Phdng kinh doanh Cty CP Dich Vu TheSmartlink
ChuyCn vien Ven phdng dai dien Cty CP Dich Vu TheSmartlink
Ph6 tru&ng Ven phdng Dei dien TPHCM Cty CP DichVq Thd Smartlink
Ph6 ttu&ng VEn phdng Dd dien TPHCM Cly CPChuy6n mqch Tii chinh Qu6c Gia ViCt Nam(Cty CPDich Vv The Smartlink s[p nhap vAo)
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Ph6 rrudng VIn phdng D?i dien TPHCM- C6ng Ty C6Phen Thanh Todn Qu6c Cia Viet Nam
Thanh vi€n HDQT d6c l6p- Ngen hang TMCP BAn ViCt
Ph6 rruong Vdn phdnB Dai dien TPHCM- C6ng 1'y C6Phdn Thanh ToAn Qu6c Gia Vi6t Nam
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L,gi ich lien quan d5i v6i Ng6n hAng:
Quydn lgi ,mdu thuin vdiNgtu hingr
KhAng c6
Kh6ng c6
15.2. Ban T6ng Gi6m d6c
16.2.1. Tdng Gidn tl6c
H9 vA tCn: NGO QUAITIG TRUNG
Xem phin 16.1.3
16.2.2. Ph6 Tdng Gidn ddc thudng tr4rc
H9 VA tCN: NGIIYEN THI THU HiGiditinh: Nil
Ngdy th6ng nlm sinh: 0110511968
Qu6c tich: vietNam
Den toc: Kinh
Diachi thuorg tru: 135/21 Nguyen Hfu Canh, Phuong 22, Quan BinhThsnh, TP. HCM
s6 CMND: 083168000335
Ngiy c6p: l7l0321llNoi o6p: TP. HCM
s6 dien rho?i: 028 62679619
Trinh dQ chuy6n m6n: Cu nh6n D4i hgc NgAn hing tei TP. tlCM
Qua trinh c6ng tAc:
. 1986 - 1988 Hac sinh THPT lqi Biln Tre
. 1988 - 1992 Sinh vien Dei hac Ngen hdng TP. HCM
o 1992 -2003 Thanh tra vien Ngen hing Nha nudc CN TP. HCM
o 2003 -2007 Ph6 chdnh thanh traNgAn hangNha nudc CN TP. HCM
o 2008 - d6n nay Ph6 Tdng Gi6m d6c Ngen hing TMCP Ban Vigt
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C6c ohuo vU c6ng t6c hien nay:
+ Chtc vu tei tii chrrc ph6t hlnh
+ Chtc vU tei t6 chrtc khec:
T6ng s6 cd phAn nim giu:
+ Sd htlu cd nhen:
+ D4i dign phdn v5n crta t6 chrickhdc:
Ctc cam k6t Diim gft (n6u c6) :
C6 nh6n c6 li€n quan nim git tqiTCPH:
Nhiing khoin nq d6i vdi NgAn hdng:
Lqi ich liCn quan d6i v6i Ngan hAng:
QuyAn lqi ,rn6u thudn voi Ngen heng
16.2.3. Ph,i T64 Gidn il6c
a. dng Phgm Anh TiHg vd t6n:
Gi6i tinh:
Ngiy thdng nim sinh:
Quiic tich:
Dan too
Dia chi thudng tru:
56 CN{ND:
NgAy o6p:
Noi cdp:
36 dien rhoai:
Trinh d0 chuyCn m6n
Qu6 trlnh c6ng tec
. 1997-2000
Ph6 T6ng Ci6m tliic Ng6, hnnc TMCP Ber viet
Kh6ng c6
3.3E3.333 c6 phAn chi6m ty lC 1.067% s6 luqne c6 phi6udang luu hAnh
3.383.333 c6 phAn chi6m ri le 1,067% s6 I'rqng c6 phi6udang luu hinh
Khong c6
I(h6ng c6
Kh0.g c6 ngusi liCn quan sd htu c6 phAr
Kh6ng c6
Kiong c6
Kh6ng c6
PHAM ANH TfNam
1410711974
ViCt Nam
Kinh
B3-104, An Hda 7 - T6 3 KPl - TAn Thu6n D6ng,Quan 7, TP.HCM
022946108
29n2D009
Tp Hd chi Minh
028 62679679
Ct nhan Kinh t€ chuy€n ngimh. Tiri chinh Cdngnghiep trudng Dqi hec Tai Chlnh KC ToAn Tp. H6 ChlMinh. HiCn Ong lethdnh vi6n hiQp hoi kC to6n Aust alia(CPA Australia)
iK6 to6n trudng Cty Toshiba
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. 2000-2002
. 2002-2005
. 2005-2006
. 2007-2012
.2012-^ay
CAc ch0c vu c6ng t6c hien nay:
+ Chr:rc w tqi t6 chuc phet hanh:
+ Chuc vq qi t6 chfic kt6c:
I ong so co pnsn nam 8ru:
+ S& hiiu c6 nhan:
+ Dai diCn phAn v6n cta t6 chrlckh6c:
C6c cam k6t nim gi0' (n6u c6) :
Ca nhan c6 li€n quan nim gitl tqiTCPH:
Nhiing khoen ng d6i vdi Ngen hAng:
Lqi ich lien quan d6ivdiNgen hAng:
Quydn lqi ,mdu thuin v6i Ng6n hAng
Girim d6c ki6m so6t tdi chlDh tei cTY Novartis
Gi6m D6c tAi chlnh tBi VPDD Ikea (ViCt nam)
Ci6m d6c QHKH NgBn hang HSBC CN HCM
Gi6rn D6cAichlnh cty cP QLQ DTCK BAn ViCt
Ph6 T6ng gi6m d6o Ngen hAng TMCP Bln Viet
Ph6 T6ng gi6m dlicNgan heng TMCP BAn Viet
Kh6ng c6
1.289.998 c6 phdn chi6m tj l( 1.038% s6luqngc6 phidudang luu henh
3.289.998 cii phAn chi6m ti lC !,038% s6 luqng c6 phi6udang luu hanh
Khdng cd
Kh6ng c6 ngu&i li6n quan sd htu c6 phdn
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b, dngLe VdnBi Mt diH9 vi ten:
Gi6itinh:
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qu& tlctr:
D6n toc
Dla ohl thudng tru:
Si' CIVtr'ID:
Ngdy c6p:
Noi oip:
s6 diCn thoai:
Trlnh d0 chuyen m6n:
Que trinh c6ng tac:
. 09/2006 - t0D0t2
.lll20l2-l0D0l3
.ll2it3-0412017
. 05/2017 - D6n nay
C6c chfc vU c6ng tic hien nay:
+ Chuc vU tei t6 chrtc phet hAnh
+ Chtc vu tai td chfc khec:
long so co pnan nam gru:
+ Sd htu c6 nhan:
+ Dei dien phAn v6n cta t6 chrickhAc:
Cdc cam k6r ntm git (n6u c6) :
Ca nhen c6 li6n quan nim giE.taiTCPH:
LE vAN B[ MTTOI
Nam
t0t03a912
ViCt Nom
Kinh
135 A7 Dinh C6ng Tr6ng, P. Blnh Kh6nh, Long XuyCn,An Giang
352054078
01t04t2007
CA An Giang
028 62679679
Thgc s! Qudn tri kr'nh doanh D?i hQc Qu6c gia Tp. H6Chi Minh. Cf ni6n Kinh tC chuy€n nglnh Tdi chinhtrudng Dai hac Cln Tho.
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Gi6m d& CN Ngan h&rg TMCP Ky thuong - CN An Giang
Gi6m d& khu v.uc Tay Nam BO Ngan hang TMCP Ban Vift
Ph6 T6ng Gi6m dilcNg6n hAng TMCP BAn Viet
Ph6 Tdng Gi6m d5c Ng6n hlng TMCP Ban Viet
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3.266,666 c6 phin chi6m tj If 1.03% s6 luqng cd phi6utlang luu hdnh
3.266.666 cd phin chi6m ti lO l,O3% s6 luqng c6 phi6r'dang luu hAnh
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16.3. Botr Ki6m so{t
16.3.1. Truhng Bon kidm sodl
He vA tCn:
Giri,i tlnh:
Ngiy th{ng nim sinh:
Qu6c tich:
Dan toc
Dia ohl thudng trt:
56 CMND:
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Noi cdp:
Sii dign rhoei
Trinh d0 chuyCn m6n:
Qu6 trlnh c6ng t6c:
. 1986 - 1990
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. 1995 - 1997
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. 2007 - 3D013
. 20lt - 3D013
. 20lO - 3t2013
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C6c chric vU c6ng t{c hien nay:
+ Chric vu tai t6 chfc ph6t henh
+ Chtc vu tAi t6 chfc ktec:
T6ng s5 c6 phin n*m gifi':
+ Sd htru cd nhan:
Kh6ng c6
Kh6ng c6
PHAN TIII HdNG LAN
Niio7ltrlt967
ViCt Nam
Kinh
50/3915 Dinh TiCn Hotne, Phudng 1, QuAn Binh Th?nh,TP. HCM
02224t860
t6103Dotz
TP. HCM
028 62679619
Ct nhen kinh rii Tru&ng Dei hac Kinh tti TP. HCM
Sinh vi6n Truong Dqi hec Kinh t6
K6 to6n t6ng hqp Trung 6rn k, thuat ch6t d6o
K6 to6n c6ng ng Cdng ty Sta Dutoh Lady
K6 to6n t6ng hqp cty LD American Home
K6 toln trudng Cty CP QLQ DTCK Ban ViCt
Ki: ro6n trudng Cty CP Pi Capital
K6 toen trudng Cty TNHH GiAo duc Ban viCt
Trudng Ban Ki6m so6tNgan hAng TMCP BAn ViOt
Trudng Ban Kidm so6tNgan hing TMCP Ban Vigt
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Ca nh6n co lien quafl nfm git t4iTCPH:
Nhttng khoAn ng d6i v6i Ng6n hing:
tqi lch licn quan d6i vdi Ngen hADg:
Quyln lgi ,m6u thu6n vdi Ngan hang
16.3.2. Thdnh viAn Bon ki&a sodt
HQ vA tCn:
Gidi dnh:
Ngey th6ng ntrm sinh:
Qu6c tich:
Dan 6c:Dia chi thudng tru:
56 CMND:
NgAy cdp:
Noicdp:
s6 dicn tho?i:
Trinh d0 chuyCn mdn:
Qu6 trinh c6ng t{c. 1992 - 1995
411996 - 612009
7DOO9 -7DOt2
8DOL2 - OtDOt3
0ll20r3 - 3t2014
. 04/2014 - d6n nay
C6c chtc vu c6ng tec hien nay
Kh6ng c-o
Kh6ng c6 ngudi li€n quan sd htru c6 phin
Kh6ng c6
Kh6ng c.6
Khdng c6
Lt HoANG NAM
Nam
0711011974
ViCtNam
Kinh
132l2H 6ng ich Khi€m, Phudng 5, QuAn 11, TP. HCM
02276t665
27 tOtnlttTP. HCM
028 62679679
Ct nhen Trung t6m dio lqo nghien cfu kioa hqc nganheng. Ct nhen kinh tC Trudng Dqihgc Kinh t€TP. IICM
Sinh vien Trung tem deo tAo nghiCn ctu khoa h9c ngAnhA"e
Chuyen vi€n NgAn hAng nhd nuri'c Vi6t Nam chi nh6nhTP. HCM
Ki6m toam noi bO Cty tai chinh diu khi ViQt Nam - CNTP. HCM
Chuyen viCn Phdng kiAm tm ki6m so6t noi bO - NganhAng TIVICP BAn ViCt
Ph6 phu tr6ch kiAm to6n nQi bQ Ngin hAng TIvtCP BinviCr
Thanh vi€n Ban ki6m so6t Ngan hing TMCP BAn Viqtn
Cvnt cip b,ri VCSC na"s7()
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NGAN HiNo riJUoNG M4r cO pnAx BAN vr[T
+ Chrtc vU tei t6 chrtc phdt henh:
+ Chrlc vu tai tri chr?c kh6c:
T6ng s6 ci phAn nim git:+ Sd httu cd nhen:
+ Dai dign phln v6n cta 16 chfckhic:
cdc cam k6t nrm giu' (n6u c6) :
Ca nhen c6 li€n quan nim gi0 t4iTCPH:
Nhiing ktoen nq d6i v6i Ngan hing:
Lqi ich liCn quan d6i v6i Ngan hAng:
Quyin lgi ,m6u thuln v6i Ngen hang
16,3,3. ThAnh eiAn Ban kidm sodt
Hq vi ten:
Giditinh:
Ngiy thdng nim sinh:
Qu6c tich:
Dan toc
Dia chi thudng trt:56 CMTND:
Ngdy cfp:
Noic6p:
sd dien thosi
Trinh d0 chuyCn m6h:
Qud trlnh c6ng t6c:
. l0lt992-t211996
. lAl996-07D004
. 07|2OO4-07D006
0'l 12006-03/2012
ThAnh vi€n Ban ki6m so6t NgAn heng TMCP BAn viet
Kh6ng c6
Kh6ng co
Kh6ng c6
Kh6ng c6
Kh6ng c-o
Kh6ng c6 nguli liCn quan sd htu c6 phin
Kh6nB c6
Kh6ng c6
Kh6ng co
NGUYEN TIII THANH TII(TY
NT
3!01/1973
ViCt Nam
Kinh
87/171 Dinh TiCn Hoeng, P.3, Q. Btnh Thanh, TPHCM
023196545
2110912014
TP. HCM
028 62679679
ct nhan Kinh t6 Trudng Daihac Kinh t6 TPHCM
Sinh vi€n Trudng Dpi h9c Kinh t6 TPHCM
Ke toAn NgAn heng TMCP Gia Dinh
Phu tnich Kd b6n Ph6 CN Da Kao -Ngan hAng TMCPGia Dinh
Ph6 gi6m d6c CN HAng Xanh -Ngan hang TMCP GiaDinh
o O312012-1212013 Ph6 gi6m d6c CN Heng Xanh-Ngan hAng TMCP Ben ViCt
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Cdc chic vg c6ng tdc hi$n nay:
+ Chtc vrJ tei t6 chto ph{t hAnh:
+ Chuc vu tgi td chfc kh6c:
tong so co pnan nam glu:
+ Sd htlu cd nhan:
+ t Ql olgn pnan von cua to cnuckh6c:
C6c cam ket nSrn gifi' (ndu c6) :
Ca nhAn c6 li€n quan nim git tpiTCPH:
Nhirng khoen nq d6i vdiNgen hing:
Lqi ich licn quan d5i v6i Ngin hAng:
Quydn lgi ,miu thuin vdi Ngen hAng
16,4. K6 to6n truong
HQ vi tCn:
Giditlnh:
Ngtry thdng nam sinh:
Qu6c tioh:
DAn toc
Dia chl thulng tru:
s6 CMND:
Ngny c5p:
NoicCp:
s6 dien thoei
Trinh dQ chuy€n m6n:
. l2t2Ol3-lODOl4 Trudng phdng kd todh C6ng tyAMC NgAn hang TMCP BAn Viet
. lO/2014-10/2015 Ph6 gi6m d6c phu trAch C6ng tyAMC NgAn heng TMCP Ben Viet
. lol2ol5- o8l2o2o Ci6m d5c Cong ty AMc Nganhang TMCP Ben ViCt
Thtnh vien BKS Ngen hAng TMCP BAn Viet
ThAnh vi€n BKS NgAn hine TMCP Ben ViCt
KI6ng c6
I(h6ng c6
Kh6ng c6
Kh6ng c6
Kh6ng c6
Kh6ng c6 ngudi lien quan sd htru c6 phAn
Kh6ng c6
Kh6ng c6
Kh6hg c6
Lf CONG NHA
Nam
01lt]/1967
Viet Nam
Kinh
P.308 CC Beu Cer 2, P. 10, Tan Binh, Tp Hd ChiMinh
025412735
|2JOU20t I
CA HCM
028 62679619
Ct nhrin Kinh t6 chuy€n ngturh '1Ai ch{nh tirr dunglrudng Eai hoc NSan heng Tp, Hd Chi Minh
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NGAN H}NG Ti{TJONG MAI cd PHAN BAN VIET
QUA trlnl c6ng tdc:
.0411994-07D006
0E2006 - 08/2009
. 0912009 - 03l20to
. 0312010 - o3aotl
. o4l20tt - 0312017
. O3t2Ol7 -DlJr. nay
Cdc chfc vu c6ng t6c hien nay:
+ Chfu vu tei td chuc phdt henh
+ Chfc vU tai t6 chfc k}6c:
T6ng s5 o5 phln n6m git:+ Sd htru cd nhen:
+ Dgi diQn phAn v6n oria t6 chrickh6c:
C6c cam k6t nim git (n6u c6) :
Ca nhen c6 li€n quan nim gifl tgiTCPH:
Nhttng khodn ng d6i v6i Ng6n hdng:
Lgi lch Ii€n quan d6i vdi Ngen hing:
Quyln lqi ,mtu thuan vdi Ng6.n hAng
Trudng Phdng K6 todn Ai chlnh Ngan heng TMCPNgosi thuong vier Nam - CN CA Mau
Trudng Phdng KA toin Gi chinh Ngen hang TMCPNgogi thuong ViCt Nam CN Phri Thg
Trudng Phdng Ki5 to6n Ngan hAng TMCP Gia Dinh
Trudng Ban Ki6m soAt Ng6n htng TMCP Gia Dinh
Ph6 GD CN Ngan hAng BD Lien Viet- CN Chq Ldn
K6 toin trudng Ngan hAng TMCP BAn viQt
K6 toAn trudng Ngan heng TMCP Ben ViCt
Cht tich COng ty TNHH MTV Quen Li Nq vd KhaiThdc Tdi sen Ng6n hing TMCP BAn ViCt
3.033.333 c6 phln chi6m ry le 0,957% s6 luqng c6 phi6utlang luu hdnh
3.033.333 c6 phin chi6m ti lC 0,957% sS lusng c6phiiiudang luu hinh
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17. Tti sinGi6tritei s€n c6 dinh theo b6o cdo rai chinh cna BVB tqi thdi diem 30/09/2020 nhu sau
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BAng 21r Gi{ tri TSCD tti thdi di6m 30/09/2020
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Bing 22: Chi phl xAy dgng co bAn tlang thFc hi$n d5n 30/09/2020
Dnvi: Tntu dinE
STT KhoAtr huc Nguyen gid Ci6 td cdtr lSi '/. Cdn I{UNeuy6D ei6
Til s6tr c6 dinh htu hlnh 527,137 362,98O 64,&c/"
1 Nha cl]l.4 vit ki€n tnic t74,058 159,910 91,870/o
2 MAy m6c fri6t bi 1t2,395 t02,956 56,45%
3 Phuong tien vAn chuyan 75,959 s7,t30/"13r,353
4 2,55r t,223 4't,94voThi6t bi dung cu quar lY
5 36,?80 22,932 62,35./"Tdi sdn c6 dinh htlu htnh ki6c
8s,440/.B Tei siD c6 d!trh vA hinh 969,529 828,369
722,024 '100,352 97,00%I Quydn st dung ddt
2 247,505 t28,017 51,12%PhAm nCm m6y tlnn
1,496,666 1,191,349 79,6DVoTdng cQng
16,109I C6ng tdnh CN CAn Ths vA PGD trlrc thuoc7 Cdng trtnh CN TAy Sdi Gdn vA PGD tryc thuoc 1,30r
C6ns trinh CN De NEns vd PGD truc lhuoc 943
4 13,566
5
Cong trtnh CN An Ciang vd PGD trqc thuoc
C6ne trtnh CN Tey Ninh vA PGD truc thu6c
6
885
t,2987
C6ng trlnh CN Queng NinhC6ng trlni CN Thnh H6a 755
8 C6ns tdnh CN Eons Thep 2,251
9 239C6ng tdnh CN Tht D6l0 C6ng trlnh xey dgng co ben khAc t,196lt T6ne cOne 38,54]
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Ngu6n: Ng,in hdng Bdn ViQt
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lE. K6 holch lqi nhu8n vi cd trh Dtrm ti6p theo
Cen cf veo nhttng dE b6o va tiem nEng ph6t tri6n cta nen kinh t6 vigr Nam trong tldi gian tdi n6ichu[g ve cfu ngAni ngen hang viet Nam n6i riCng, c5n ct veo dinh hudng chien lugc pt6t triCncta nginh ngtu hing ViCt Nam ctng vdi viec d6nh gid nhtlng co hoi, rhdch thuc vA vi the hiCn tAicrlamlnh,BVBdaduarak6hoachloinhuanvAcdttccho3nemtdi(2016-2018)nhusau:
Bitrg 21: K5 ho{ch lqi Dhuan vl c6 t'li,c cria Ng6n hnDg gi.i.to{n 2019-2021
Dh vi: ri dine
Nguin: Ns,An hnn? B,jn YiCt
Dq b6o k6 hoqch lei chlnh cia BVB ttnay d6n 2020 dugc xdy dgng trong diAu kien BVB buocsang giai doen phdt tri6n moi. md diu bdngs!, thAnh cdng trong trien klai h0 rhdng Corebanking,Nhing th6ng s6 tr6n c6 the c6 nhtng sai s6 nh6t dinh, tuy nhien cing da_dugc tlnh toen dga tr€nnhrnjchi s5 t6c d6 tung trudng ngAih ngan hdng Vict },tim cong nh-u y6u t6 then ch5r nhdt, dictht cts BVB.
Cds& aI6 d+t atuqc k6 holch tqi trhuAn vi c6 tfc n6i trOn. Md rQng qui m6 vd meng Iudi hoat dong tai c6c thanh ph6 tren ca nuoc.. TEne v6n didu l€ l€h 4.000 ty d6ng
o DAu tu ph6t tri6n hg th6ng sdn phCm dich vg mQt c6ch diy dri vi da d-ang rr6n nAn ting c6ngnghQ th6ng tin hiQn d4i, phir hqp v6i nhu cAu cia kh6ch hang vA yeu cAu 65i ,tr6p.
19. D6nh gid cta t6 chrirc tuvdn vl k6 hogch t9i nhu6r vi c6 rfc. Dvdi g6c dO cta nhA tu vdn chuy€n nghiQp, C6ng ty Cii phAn Chring kto6n BAn ViCt da ti6n
hAnh thu th6p th6ng tin, nghien;rru, plaa tictr vi iua ra ntrtng d6;h gie vi dv b6o va hoatdong kinh doanh cia Ngan Heng TMap Ben Vi6t.
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I T6ng thu ohfp hogt dQng I,334 t8% r,685 26% 28%
tqi nhu6n tnnia th# 160 t% 350 tt9% 550 57Vo
3 Lqi nhu{n sau thu6 r28 20/o 280 tt9% 440 57%
4 v5n didu IQ 3,673 160/0 4,077 tt% 4,577 t2%
5 V5n chrt sd htu 4,280 t5% 4,411 40/o 170/o
6TY le lqi nhutr ssu thuU T6ng thunh6p hogt donE
9.59% -14% 16.60/0 73% 20.4Yo 23%
1 Ti Ie lqi nhu4n sau lhuii,^/6n CSH 2.99% -tl% 6.260/0 t09% 8.380/" 34%
8 TY lC c6 tric du kign GNST,.VDL) 3.48% -t2% 6.87% 97% 9.61% 40%
Cuns cAp boi YCSC liaB75
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NGAN HANG THUONC MAI Cd PH.\N BAN UfI
. N6u kh6ng c6 nh}n8 bii5n dong bAt thudng 6nh huong toi hod dqng c[a NgAn hing thl k6hogch lqi nhuan IrlA Ngan heng de dc ra ld khA thi, K€ hoqch chi tre c6 ttc heng nam NBenhing tl6 ra nhim dem bAo duqc mtc lqi tuc cho cdc c6 d6ng cong nhu muc tieu t6i dAu tu ph{ltri6n oia Ngen hang.
. Ching t6i xin luu i ring, mgij ki€n drinh gi6 tr€n dey dugc dua ra dudi g6c d.O tu veo, tren cosd nghien cti.u vC Chtng khoen vA Thi trudng chirng khoen, triCn vQng cia n6n kinh t€, ngdnhvt C6ng ty. Nhilng d6nh gi6 tr€n day cia t6 chtc tu vin vd k6 hoqch lgi nhu6n va c6 t[,c ciaNgen hAng chl c6 y nghia thsm khlo cho c6c nhA dAu tu.
20. Th6ng tin va nhttrg cam k6t nhurg chua thgc hien cia t6 chrtc phrt hinhKh6ng c6
21, Cic th6ngtin, cic tranh ch6p kiCn tgng li6n quan tfi c6ng ty mn c6 (h6 ADh hu&ng d6ngi{ c6 phi6u chAo b5n
Kh6ng c6
. c6 PEITU cHAo BAN
1 Loqi c6 phi6u
C6 phi6u ph6 th6ng
2. Monh gi{
I 0.000 .ldng/ co phAn (Muli nehtn d6ng/ c6 phAh)
3. T6o9 s6 c6 phi6u dq ki6n chiro b{nChAo b6n cho cd ddng hifn ^htu;
35,233.333 cd phirt fta nwi ldn ftieu hai trdm ba nvoi banghin ba trdm bo muoi ba d phdn) theo tj lQ thqc hien quyen 9: I
4. Gi{ chio bin dg ki6n
Chdo b6n cho c6 d6ng hiQn htru: 10.000 d6ng/ c6 phAn
5. Phuong phip tinh gid
Chio ben cho c6 d6ng hien h[.u:. GiA tri d s{ch cia Ngan hdng truoc ve sau khi phat hinh can cf Beo cao tai chinh cr:n Ngan
hdng d6n thoi didm 30/09/2020 nhu sau:
Bing 22r Phudng phip tinh gi6
ChI aieu Dvt 30t09D020T+n titrh
sau ph6t hdnh
v6n cht sd httu ddng 3,840,310,000,000 4,362,310,000,000
56luqng c6 phAn luu hdnh CP 3 r7,t00,000
Cung c6p bsi VCSC TrunE 76
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Du-a tr€n so s6nh vdri gi6 trichio btu cho c6 d6ng hien
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SOrcgnO2O,tvoneduqng lO.0O0 ddng/d phi6u nhim urg kheoang Ganh c6ng cia dO ph6thanh, khuy6n khlch c6 d6ng gfn b6 vA d6ng g6p cho sg ph6t triBn crlaNgEn hdng.
o C6 phin phat hAnh cho c6 dong hiCn htu se dugc ph6n ph6ilheo phuong thric thr,rc hien quyAn
mui voi 6, tE ttryc tri6n quyan 9:1 (M6i c6 dong tgi thdidi6m ch6t danh s6ch c6 d6ng nim gif09 c6 phAn sE dugc huOng 0l quyAn mua, m5i quyln mua iluo-c mua 01 c6 phAn ph6t hinhthem).
. D6i v6i c6 ddnc da luu ki chfng kro6n: c6 phi6u s€ dugc ph6n ph6i thdng qua cac thanh vicnluu ki noi d d6ng md tii khoin vA luu kj cd phiiSu.
. Dili vdi c6 donc chua luu ki chfng kho6n: C6 phi6u sc duqc phan ph6i tai tru sd chinh Nganhing TMCP BeD Viet.
. C6 d6ng sd ht u quyln mua cii phi6u kh0ng dugc phdp chuydn nhuqng quydn mua cta minhcho nhl dlu tu kh6c.
6. Thdi gian phen ph6i c6 phi6u
. Thoi gian thgc hien phet henh dg ki€n trong ndm 2020 vd Qu! l/2021.C6c ci5 d6ng hien hiTu
thuc hiQn g6p v6n theo thdng b6o g6p v6n ciaNgAn hlng sau khi dugc UBCKNN ch6p lhuAnviejc chto bA\ €iii da trong vdng 90 ngay E tt ngqy Giiiy Ch'i.ng tlhdn chdo bdn ai hi€u lvc) .
. C6 d6ng kh6ns thvc hien g6p v6n theo thdi gian th6ng beo cta HOi ddng qutn ti xem nhu ttb6 quyln mua c6 phi6u. 56 c6 phi6u c6 ddng tt b6 quydn mua sd do HQi ddng quAn tri quy6tdinh phen ph6i.
r Thdi gian ca thd s€ duqc nCu chiti6t trCn Th6ng bAo phel hinh ch{rng kto6n ktri duqcUBCKNN chdp thuin.
Chl tlgu Dvt 3U09n020 T8m 6nhssu Dbdt titrh
Gi6 tri s6 s6ch t€n cd phdn <t6ng l2,ll0 tt,877
T, le pha beng % 1.92
CDng cdp bci vCsC Trang 77
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NGAN HANG dffoNG MAr cO PHAN BAN vrEr
STT Noi dung c6hg viec ThM girn dV ki6n thu,c hien
I Nhin gi6y chrmg nhdn chdo bdn c6 phi6u rac6ng chtng cua UBCKNN
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2 COng hi thdng tin theo quy dinh D+5
3 Th6ng b6o ch6t danh s6ch cd d6ng duorc thuchiQn quydn mua o6 phi6u ph6t hanh them
D+ldenD+7
4 NgAy ch5t danh sdch cd d6ng dugc nhgn quyAnmua co pnah
D+20
5 D[ng lcf vi ngp tiEn mua c5 phAn D+23d.jnD+43
6 Thuc hi€n briLn ve xt lj d6i voi sd c6 phi€u micd d6ng hi€n hitu khong mua h6t
D+43d6nD+50
7 Bao c6o k6t qua ph6t hanh cho UBCKNN D+50d6nD+60
Thdi gian tan chi td du tinh, thdi gian th@ ti ph1! thuAc tao qud trinh thy li, ti xit dny(t hiso cia cdc co quan ch*c xdng.
D ld ngay nhQn dtqc giii ching nhQn phdr hdnh cd phiiu ra c6ng ching cia IIBCKNN.
7. DIng kj mua c6 phi6u
Thdi hp dang lc! mua c6 phi6u: Oreo quy dinh t6i thi6u la 20 nBay. Ngen hdng sc c6ng b6chlnh thrlc thdi hcn ddng k, mua khiNgAn hang dugc UBCKNN cdp Gidy Chung nhan dlhgk, chao bAn ra cong ching.
56 luqng d phi6u dang kj mua: li s6 lugng c6 phi6u duqc quydn mua lheo ti le ho1c./vA s6
c6 phi6u d6i ra do lAm hdn hoNc/ vA s6 c6 phi6u cdn du do cd d6ng kh6ng dang kj mua h6tduqc HDQT phAn ph6i d6p.
Phuong thric thanh to6n: C6 d6ng hien httu thqc hiQn quyan mua: C6c c6 d6ng md tAi khoAnvir luu kj c6 phi6u d thinh vi€n lLru kj nAo sC dlng ki thvc hign quydn mua c6 phi6uvi nQp
tiAn hi thinh vi€n luu k, d6. C6 d6ng chua thtlc hien luu ky se dSng kj thr,rc hifn quyin muaci5 phi6u tqi trg sd NgAn hang TMCP BAn ViCt 412 Neuygn Thi Minh Khai, Phuong 5, Quan3, TP HCM, vd n6p tidn vio tAi khoAn phong tda nh$n ti}n mua c6 phi6u theo dring quy dinhcia ph6p luAt.
QuyAn lgi ngudi mua c6 phi6u: c6 phin ph6t hanh cho c6 d6ng hiOn hilu vA cac d6i tugng duqcphan ph6ic6 phAn le, c6 phin kh6ng iluqc dang ky mua se kh6ng bi h4n ch6 chuy€n nhugng.
Phuong An xrl lj c6 phln le ph6t sinh vA c6 phAn kh6ng dugc ph6n ph5i h6t:
cnns c6p bdi VCSC 7toDs 78
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r' D5i v6i s6 c6 phAn phAt hAnh cho c6 ddng hiCn htu, s6 Ie ph6t sinh se duqc la,rn trdn xu5nghtng don vi, phAn thop ph6n (n6u c.6) se duqc lAm trdn xu6ng thanh 0 c3 phan;
r' s6 ci phin d6i ra do lAm trdn vi s6 c6 phan con du do ci d6ng khdng ddn8 ld mua h6r thlHDQT ph6n ph6i cho c6c diii tuqng khdc (kd ce cdc cd d6ng cria Ngdn hAng c6 nhu cAu
tllng sd hfu d phin) vd,i nguy€n lic gi6 b{n khong thCp hon gi6 phet henh cho c6 d6nghign htu vt dAm bAo tuAn tht dfng cAo quy dinh cta phdp luflr; 56 c6 phi6u n€u tr6n bihanchii chuyan nhuqng trong vdng ol num ke fi ngey hoAn thlnh dgt chdo b6n.
r' Trong trudng hqp h6t han phen phiii c6 phan theo quy tlinh cta phrp lu6t (bao gdm ce thdigian dugc gia hen n6u c6), n6u vEn cdn c6 phin chua.ph6n ph6i h6t thl s6 c6 phAn chuaphen ph6i h6t nAy duqc hty vi HEQT m quy€t dinh k6l thtc dqt chAo bdn.
8. Phuong th[! thgc hiQn quydn
C6 ddng sau khi nhan dugc th6ng beo va viCc sd htu quydn mua c6 phi6u, thgc hiQn quydn mtra
ldeng ky mua c6 phi6u) theo hudng dan qi muc V.6, V.7 vA V.8 cta BAn c6o bach nay.
9. cidi h?n vA g IQ niin giE it6i vdi nguli nufc ngoiri
Nghidinh 01/20I4ND-CP quy dinh ti lC sd hru c6 phAn t?i mQt ngen hang thuqng mai Viet Namkh6ng qu6:
. 5%o v6n diAu lC voi mot c6 nhan nudc ngoei
o l5% vtln didu lQ v6i mor6 chtc nuoc ngoei
o 20% v5n didu lQ d6i vdi mqt nha dAu tu nu6c ngoii vd nhtirg nguoi c6 li€n quan cta nhd dAu
tu d6
r T5ng muc so htu c6 phin cta c6c nhi diu tu nudc ngoii kh6ng vuqt que 30%
HiQn tqi, g lf c6 phin sd htu cria nhi diu tu nudc ngoAi tei Ngan hang le 0,16%.
C6c hqn ch6 li6n quan d6n viQc chuy6n nhuqng
. C6 phin phdt hAnh cho c6 d6nghien hitu vd c6c d5i tugng dugc phan ph6i c6 phAh le, cii phAn
kh6nB duqc deng ky mua duqc tq do chuydn nhugng.
. QuyAn mua c6 phi6u cta c6 d6ng hiQn hru kh6ng duqc ph€p chr-rydn nhugng.
10. Cdc logithu6 c6 li6n quan
" D6i v6i T6 chfc phdt hinh
"/ Thue thu nhap doanh nghiep: Theo Th6ng ltr s6 zSlZOtan-T-gtC HuoDg dan thihinh nghidinh s6 2IE|2013,NE-CP vA hudng dan rhi hinh Luft thu6 thu nh6p doanh nghiep ngeyl8/6/2014, m0c thu6 rhu nhfp doanh nghiQp Ngen hang vi c6ng ty con phdi chlu ld 20%trCn thu nhAp chiu thu6.
. Ddi vdi nhd dAu tn ca nhen
/frong nu6c: thu nhgp tirchuydn nhuqng chring khoAn 6p dqng thuii sudt 20% tr€n thu nh5ptinh thu6 cta cA ndm ho{c 6p dpng thu6 suit 0,1% tr€n giri chuy,in nhugng chtmg ido6n
CuDs.6p ba,iVCSC T tons /9
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BAN cAo BACENGAN HANG ri{LroNc MAr cO PHAN BAN vrE-r
timg lAn, viec 6p dlmg thu6 sudt 20% tt€n thu nhap thh thuii ca n6m phAi d6p rmg diBu kiQnquy dinh t4i ti6t a di6m 2.?.2 muc II.phAn B Thong tu 84/2014/TT-BTC \eny 3OlO9l2Ol4cia BO Tii chlnh hudng dln vA thuti TNCN ve c6 nhan chuyen nhugng van phAi tgm nQp
thu6 theo thu6 sudt 0,1% tren Bia chuyen nhuqng tirng lan, cu6i ndm c6 nhan thgc hienquy6t toen thu6.
r' Nudc ngodi: thu nhflp ti chuydn nhuqng chfmg kho6n Ap dung thu6 su6t TNCN O,tozo t.Cn
t6ng s6 tidn nhgn tluoc tt viQc chuy6n nhugng.
. D6i vdinhA dAu tu tii chtcy' Trong nudc: Theo quy dinh tai Th6ng tu 130/20l4ITT-BTC thl thu nh$p tt chuyen nhuqng
v5n, itruy6n ntruqng ihrlng kho6n |tthu nhap ktAc 6p dpng thu6 sudt thu6INDN le 25%.
/ Nudc ngoai: t6 chuo nu6c ngoii san xudt kinh doanh tqiVietNam kh6ng theo LuOt Doanh
nghiep,-Luat DAu tu tht thu nhfp tt chuy6n nhugng chtng kho6n se nop thu6 TNDN theo
ti lc 0,1% tr€n doanh thu tinh thu6 theo huong dan qi 'th6ng tu s6 134/20I4iTI-BTC ngey
3ll12/2014.
11. NgAn hlng md tti khoin phong tda nh|n tidn rnua c5 phi5u
r T€n NgAn hing: Ngan hang TMCP Ngoai Thuong ViCt Nam - CN TP.HCM
. Dia chi: Tda nhe vBB, s6 05 - C6ng trudng MC Linh, Quan l, TP.HCM
. s6 ai khoan: 007 100 I I 17?01
. Cht tei kloin: Ng6n hang TMCP Ben viet
VI. MUC DiCII CHAO BAN
cen ct vao Nshi ouv€t s6 05/2oNO-DHDCD crla Dai hoi ddng c6 d6ng ngAy 2!/082020 crla
Nean hnneTN4ti BAn viet va viec th6ng qua Phuong 6n ph6t hdnh c6 phi6! tdng v6n di6u l( Dqtph-6t htnh c6 phi6u nay cta Ngan hAng nhim mqc dich b6 sung ngu6n v6n kinh doanh va nang
cao nang lgc ognh tranh ciaNg6n htrng.
vII. Kt HoACH sr] DVNG sO TItN THU Dlrqc rtIDqr cHAo BAN
Tdng s6 tiAn thu dugc t?m tinh sau khi ph{t hAnh cd phin cho c6 d6ng hien htu Id352.133.330.000adni. roan uo s5 riln ttru duqc tt dqr'phfu henh sc'duqc st dung dE bd sung v5n kinh doanh ctaBVE. HEQT chiu rr{ch nhie; can d6i vA phan b6 s6 ti}n niy vi6 cric host d-Ong ddu tu TSCE. btisung ngu6n vdn lrung, dii hAn mor cdch hgp lj, dring muc dlch gidi ngan theo tidn d0 thgc hienthuc t6 vd ddm bAo hieu quA theo tinh hinh thi tru&ng vA ngu6n lgc cta BVB.
STT MUC DiCH SIJ DUNG V6N s6 TITN
I 86 sung v6n hoet d$ng kinh doanh Ngin hturg, tlngquy md host dong c6c chi nhArh
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+ 86 sung v6n kinh doanh, nAng cao ning lgc cqnh tmnh cria ngAn heng, dAnr bao viQcluan tht, dep ung chi ti6u dem beo an todn hoqt d0n8 theo tieu chuan Basel II de du(tcNgAn hihg Nhe nlrdc chrirng nh[n;
+ 86 sung ngudn v6n dlu tu hQ th6ng hq tAng, xay dung tru sd, hC th6ng c6ng nghQ th6ngtin phyc 4r hoSt dQng kinh doanh,
o5i vdi vi6c dAu tu md rong tru sd chi nh6nh, trang thi6L bi hogt dQng. Sii tian thu dugc tidqt phAl hanh niy chl la mQt phan trong k€ hogch tri6n khai md rQng chi nh6nh. HiCn t?ing6n hAng ilang ii6n hAnh c6a thi luc li€n quan d6n thvc hifn xin phCp c6c co quan nhenudc c6 thAm quyln. Ngdn hdng dv kidn sEirien khai diu tu trong n6m 2021 sau kii huyilQng v6n thinh c6ng vd duoc su chdp thuin cria cdc co quan c6 thdm quy6n.
Nhim dem beo viC. st d!ng v6nleng lhEm cia c6 d6ng mor cech hiCu qud nh6q.HQiddngquAn tri dA phdn b6 s6 tidn dy ki6n rhu dugc til dqt tang v6n lin nAy theo tj' lQ t6i rru, vua
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3 Dau hr md rQng tl\r sd chi nh6nh, trang thi6t bi hoatd0nc
62.000.000.000
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NGAN HANG TEI,ONG MAI CO PIIAN BAN VITT
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Lt ANH TAI NG6 QUANG TRUNG
TRUdNG BAN KIDM SOAT Kf ToAN TRUdNG
PIIAN T4 HONG LAN LV c6NG NHA
c6NG TY cO PHAN CITTIG KHOAN BAN VIDT
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N{UC I,UC
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Diiu 15.
t)riu l6
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t)it\r l$.
t)iiu le.
CO PH N. CO PI]II-]U IITAI PI.II[I
( o plralL. ,,........ .. ..
Cheo brin ci phin.........
( 'xrr han s(t huu co pha
t hulin rhuqng c; phir
Nlua lqicri phi,r.
t)riu :0. I hu hni c6 phan. . . .
l)idu I L rhna [i c6 phin
Did(r 12 Chrhg nhirr cd phidu "rl ( hinrg chi chrmg lholi', khac
Iriiu li. I,hir hinh rrai phiin
I)riu :.1 thinh roin !i, |lhin. rr r phti,, . ..
clltlONG 6. COc/itr TOcHU('.(.)tr \ rRl vA Ktt;\t soil \(i.iN It^NG
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22
26
Y
Diau 25
DiSu If Ngdn hr\ng Bdn ViQt
CHLONC 7
t)itu 26.
Ditu 27.
Diiu:8.
t)iAu 2,).
Ditu l0.
I)iiu ll L
{)iiu ll.Diiu ll.l)iiu ll.Diio i5.
Dr6u 16.
Didu 17.
Di6rr 38.
Ditu 39.
Diau J0
Co ciu t6 chirc. qu6n trl. lidnr s(,iri Ngan hiing . ....... ... .. ......... .- .28
cO ooNC vA DAI Or DON(i c0 DONC ... ... ..... 28
Ci d6n-q . .. .. .. .. ..... . . .. ................ ...... 28
Sn (lrn8 kj cir d6n8..... . ................ 2E
qryinciract\d6ng..... ... .. . . .... .... ..... ?9
Nghia Iu cta cd d6n8... .... . ....... .. .. ....... 32
l)qi h6i d6ng c6 d6ng.... .... ... ... . .. ........................... liI hrinr qu1-in triiu tip D4i hOi d6ng c6 do'rg... .... ........ ........ llQryin h-rn vi nhifu: vp cnn t)iri lrQi dirrrg c6 d6r'g.. .... ...... ... .. ....... .... ..... .......l4
Quytn d!, hep Dar hgi ddrrg ,:i, d6ng. . ,.... . . 17
l hal d6icic quyin . . . .... . .. ..... . .. . 19
lh,inS beo rnor lrqp. .hu.',rS rrnl, \a n,i, Jun! hop I)ar hnr .l,ire t,i.t,irrg.... ...... .. louirc cli6u kifn ri6n hanh hop Dnr hqr dt')ng c6 ddng. ........... . ... ... . . . . . . . . . . . . . . . . . . . . . .{ l
'l hirng qua quyrltdinh ctia Dri h$id6n8c6d6ng. ............ .........11
lhtrhricliinhanhhop\abiiuqr'\iuaiDaihdidring,jodon8...........................4i
:l,G hdn hqp Dai hoi dcins cd d6ng. ............ .. . ... .. . . . ..... 45
lh:im qurin ti thd rhrl. lir ' Liin cri ,lnng birrg rin hin dt rh,i,U q,ra q,rrir Jinh cua
lhi hoid6Dg cd d6n8 .... .... .. ....16
YCu ciu hny bo quy€r dinh cta Dai h$id6ngct)di,r'g............ ... ..18
NIIINC QUY DJNII c]tUNC DOI VOI TII NIT VIEN IIOI DdNG QIIAN TRI.
I]AN KI[ii\I SOA'I, 1O\C CIA\{ DOC VA NHIJNC NCT,I'OI DIEU HANTI
KHAC...... ... ................ ......... ... re
Nhi;m vu chung. ......... ...... ...........-.:19
l iiu chuin. ditu t iin drli uri \gui'i qurin Ij. \guoi diiu hinh \a ,ri,r .ri .hie aanl
kh6c cia Ngan heng....-. ......-........... .............,19
Nhlns tnrong hsp khanrg duqc di nhiCm chnc v\r ......................... ............ . ..... .. 52
NhrngtrronShqpLh(ingcingda nhrenrchr'tc\rr...-....-.... ... .. ... .........5.1
Ca)nS khai c6c lqi ich liin quan ........................... ... .. ........j5\-qhia !U cin Nguili quan l{ r ri Nguiri ditu l nh kh5c.... ..........--.. . ............. . 51
lrachnhigm\irhrqrhai \ib6i rhuo)g.............. . . . . . . - . . . . . . . . . . . j ?
lldp J,irE. grao rlrrh lh:ri tltr{c lr.ri hor il(nr5.(i diIF. lli' dnns iurn Ifl ihit'lhuan.. .............. ... .. .... . ...-..- 58
Du,,rrE Ihiin ndl lr ui(hthtnrr \iL.r ll,irtl,.ll8Lturnrrt. lllln liErr n,:il \i I,lnf Gi:ir)r
dire... ........ ..... .................................... 60
Bir nhrirn. mrin Ihiirn rhanh \ie1 I lQr donB quan rri. llilr kiirn s,,iil \ii tonB Urunr
d,;c................-... .. . ..... .-.... ........61
I)itu {l
CHI'ONG 8
1
(I
I
l)iiu all)iau 4l
Di6n 41
t)iiu a5
l)iiu 46
l)iiu 4lDiiu 48
Diir 49
I)iiu 50
lJ*
Di6u 5l
'l-mng l,'l0l
Dil'iu il. l)inh chi, re'n di'rh chi chric dt'nh lla,i (16rrB (luii'r ri. .lii"s (;iitn d6c. llfl'r ki€,r soir62
Di6u 16 NgAn heng Ben Viet
CHUONG IO
Diau 61.
Dieu 6.1.
Didu 65.
Driu 66.
DiEu 67.
Didu 68.
DiAu 6s.
Di6u ?0.
Ditu 71.
IIQI l)oNG QUA\ t'Rl .. ........... .... .. ...
I henh phin va 'rhiltm
kj tira ll('i tlL',ng qLran rrr .............. .
Qu)in hon !i nhi+nr \ u cDr llOi dn,)r quirr l| r .............(hrilichHdidin8quanrri. ...................... ..........
Qurdn han va nhiinr r rr ('rr th.irh \ ii'r tla,i di'ns \lua,) Iri'lhutro\e IAr ichcualhinh\rallllurdin!quirnlri. ..
( ic cuec hap cu:r l{di dnng qudn rri....... .......
'rha rhi,c tir j ki6n HOi ding qurir rri hing ren han... .. ..
( ricrivban Biirn liecritii ha ur lloi ,trng qrrarrrn
\ ir phnns l lni ddn! (tuJr Ir | ....Str dung dich \ u lrr \ iD chu\tn
"Shrtt.B^N KIEM sO4,I.,,,,,,,,,,,,,
Ran ki€m sorihi co ciu ltin kii'rn s,,:ir ...
Qu\Cn han r a 'rhiem
\ u rull Ba kiinl soir
Quyin h4n rri nhrfm \.1 cia I nr(,n8 llar tiinr so:il.. .. .
Quytn hqn vi nhifnr rl cua thith vitn tsaD lia,n soir... ...
l lrt lro \ a cic chi phr khdc cu^ lhanh \ i6I B n kiim soir( uoc hopciaBan liiinrsodr ....... .. ....Ihring qua qulir dinh cua llan Lielll soiil .. ...
I|,ttr hin hap cta Rfln kti.'r *'irt.hrtn drrsc cung cip rlxirg ri'r (Lra t)in kianr ,,r.r. .... ..
I ONG CIAM DO(',,, ,
I nng Cinrlr drlt
(,nip\i;cLhoTinS(;iinrd,ic.. .......... ... ....
,,62
..62
,, 63
..6i
.61
..68
..68
.71,IJ
.75
_?5
..76
..16
..16
78
.79
,,80
80
8l
8l
8l
lt5
( rruoNc 9
I)i6u 51.
Diiu s{.
Diiu 55.
Diiu 56.
Diiu 57.
Oiau 58.
Dii'r 59.
Didu 60.
Diiu 61.
CHUONC
Diiu 71.
Eidu 75.
CHU()NC
Diir 76.
o;ir 11.
Diiu 7s.
Ditu 7q.
Diirr 80.
CHUONC I I
Dieu 72.
Driu 7.1
N
r2 s0 sAcH vi Hd s(, NaAN HANC....... . ........ . .................... .. rsQu)aD tit'p cin, kitnr lr:r \Ll sich !n h6 s(r N8r'in hiin8.................. ... ..........-............ ..85
Ch;d(jluugittAili+ucucNgiirlhing.............. .. ...... ...........{i6
rt. \44)l et A\ HE (;ti A NCi\[ N(j v^(A( tx)\vl 't AN vI:\ ........... H6
Cic(tmvirructh 0c.(i\ gl\c,Ir.C(ingl\ li&rk('rcriaN8iohitlg.... . .lt6
Quanh+sirraNgenh,i,rB\,lui. l)(n,virr\r(rlru()c. ....... ..............................86
Qunn I! phin v6n grip cua \s,n hinS rrong lirc Cilrts r! ca) lian qrnn . . . . It7
( hi Fhi,i. liCn kir, h,i rru c,ic (\]nr t\ c6 litn qur, . ... ........ . 8t
llu|tn !I nghia vu ctlr Nsin hring dni rrii ( tlng tv con li (i\ng rt lrich nhie|r hin'
h+r r0r rhi'rlr \ ran . ........ . 88
I.dIg t/10]
:
Diiu l€ Ng6n hnng Bdn ViQr
Diiu 81. Quy-in vn nghia v!' c a Ngin h.ing d6i vdi C6rr! rt con lii C(lng ly trich nh'ern tihfli lhinh vi€n tro I6n. C6"g r)'cl, phan. .. . ..... ............ .. 89
Di6u82. QuaDhigrtrNaAnhang\1ii(ir!(6oglt1iirkir...............................................89
cHtrUNC H. N(itj0t t-Ao D()NC VA (r)N(i DOA\ .
Didu Sl. \tsrri'i lao d6ng vi c6ng <lmn .
( |dNC ri. r,lliN Pt.tot l.(I \Hr A\..Dii'r 81. PhiD lhilt lqi nhuin sau rhrri.. . .. ...... ... ..
tJ,.tr Xi ltn !o ltrc
( HL (lNC r6. l ' IltoNC Kli l(),\\.\i\l T.\l r lll\llN()r RQ. Q(JY I)l' rRi..................... ....
KII-II II)AN \()I I}Q. KII,M SOAT
1
ll
T
ii
89
89
90
90
90
DiEu 36.
Di€u 87.
l),t'u E8.
l)ieiu 89
l)iiu 90
Diiu 9t.
niiu 92.
Diiu 92a.
(:HUONC I7
t)itu 93.
Ditu 94.
( Hr.JoNC r8
r)ia 9i.
C I.IUONC I9
lle rh6ng li r,,rnrr.. . . .. . .. .. ..
Nirn tii rhinh
K rint roritl 'r0i
bi..........
Il( rhSns Lii'nr rorir tr hi .
t)u\(in han \ii nhiem !u l r Liinl r,)a rloi h,i . ..
I rich nhifm cta kidrn roin rii ha................. .
I rich ldp q'rj........... .....
xri li t6n rhir rii sin .. .
lt^o c^o vA ( o\u B() i oNC HN. .
Ilao cio tai ( hinh hins Itfl. iau lh.inE tA LirF qui
( 6n8 b6 rh6Dg tin vi th6 g hao ra c6rrg chunB
KIEM TOAN DOC I^Pl..rEm loin doc lep. . .
KIEM SO ] DAC tl[;-I. Plt SAN. CIAI
\CAN I IANU ,,,, ,,,,,,,,,
Ki6Dt s.'dr dlc hier.. ... .
I'ta {:in NB:in her'!.('i.D Ihi \tirr h;in!: .... ...
(,i.r h:rn h,,.I dDng. .... . ...
( o\ Di(r..Con diu...........
CI I QI]Y[T IRANIICIl^P NQI 80,,,..( 'i:ll qu) it rranh cfirn r(ii h('
t)ll.l l\lloAN l l ll^N ... ..
7
0l
\l,t
91
9l
9t
92
9l
9l
95
95
95
96
q6
91
91
91
9q
.99
99
.99
I00
Didu 96.
Diiu 97.
Diiu e8.
Diau 9e.
CHI]ONC ]O
Diau I00.
CHI](]NC:I
t)iau I0l.
CI.IUONC:]
I
'.'
Ai'fr6ng 5Il{) I
I I IT.:. GIA IIAN TIOA] IX)NC CLA
9ll
98
',,,',,.,,,,,,,,,',,',,,, . - 98
,-. ,..' - ,',' ..9I1
' , .',,,..,,.' 99
Didu )€ Ng6n hdng Bin Vigt
Didu 102
DiEu 103
bo suna !a sua dor ureu l{
Diiu khodn chung..... ......
100
100
htTrang 6/l0l
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Nglin hing rhu(rnts rnQi c6 phdn lliin ViCl (sau dht- Bei lril Li "Ngin hing') lii ngrin hmg
(hut,ng rnai ,:i phin. hoqt dgng rhc,, Ciir phcp so 00:5 \ll- (il) ngu\ :l 8'ltr9l \:i Qu]l'rdinh chip lhuin vifc sua d6i (iid1 phcp so l(r(r5 QI)-\li\N rrgil li ll,)0ll cua Ngdn
hing Nhd nuoc. T6 chuc rir hnat dting . uJ \gin hing dur'e thrrc hien lhco Diiu l€ ne) \ir quy
drnh phAn luit hign hdnh c6 li6n quan.
l)iiu lq ncr duuc lh6ng qua hup ltr t i cur',e hop Dai hirr Jr'rng tri tling Ngill hing \iro nEar
26 theng 06 ndm 2020.
cHrJoNc l
Giii thich tt rgn
DIIU KHoAN CHUNc
Ll 'liong t)iiu lQ nir1. nhtns lhurit nsr'r du(ii tlA\ duuc hiLru nhu sirt,:
(c ) "LuQr Doonh nghilp" ((i ,Ighia la l.ul'ar l)t,unh nrh iitr s,i r,li/lo l4 /Qll I 3 dttqc
Qu5c hQi nu6c Cirng lkia Xtr tltii Chri Nghia Viqt Ndrn lh(')ng qua ngav
264 v70t 4.
(h) "LuAt Cdc 16 chi. titt r/zag" co nglrir Ii lLril (.lc li' (hrie riD duns s6
47/201o/QHl2 duqc Qudc hoi nrrrtc C<!ng tlaa XI IIQi Cht Nghia Vi€r Nam
lh6ng qua ngd-v 161612010. sta dni. bd sung brii Lu{t sua rhii. bti sLrng mQt s6
,liiu cta Lr-r{t Cic t6 chuc trn,lung sri I7'20I7,QH I{ ngar 30 1l.2017:
(c) "Phip tuAt" co nglia Iri tril cri lulit, phrip linh. nglri Llinh. quyir dirh. rh6ng tu
\ir ciic vtrn ban quy ph l11 phiip lu6t kl c dugc ciic ,jo quall Nhi nuirc Vigl
Narn ban hdnh theo lung thiri kj lii'rr quan Jdn ciic hoat J{ng cua Ngin hang
hao gdm ca cac r'trn han sun di'r. bri sun-1, ho;ic th:rr thi cirr qLrr Jinh nlil
(d) "Diu bin kihh doanh" li\ phan! vi diir l\ ,lur.c ,.:hr trcn! gior phcp rlL, Ng6n hhng
\hi uuric cip cho \girr Lin. rn.i liri J.i \!An hing d!r\x thtit l.rp ciic di6rn
ho+t dong lheo qu! dlnh clltt plriip luar.
ie) "Vln liiu li" ln si von do t:il ci uJe eir tkirg Ltong gop \d du,,( dhi t3i t)icu
Is na)'.
(f) "n*Rdf hnhht1p"lingayNgdDhinIdrr,re Ngiin hirnS \hu rrutrc uip t;ii1 phtp
hoqr dQng lin dau.
(C) "l/in phrip dinh"lirtin trii tlricurhu,'1iu,:iu(Lrirlhrplui,rdirlranhlripNgiin
hirrg.
I h I ".\:gtrti di.lr hdtrh tttn .\'gin h ing" l,t I i,rr! ( ;r:i[r .1n,.. Phr; I r',rlg ( ;rrinr rt,ic.
'Imng 7i l0l
cq
ti
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DiAu L€ Ngin Hang 'IMCP Brin ViCt
Ke lodn lruong, Gidnr d6c Chi nhiinh !o clic chirc danh tu(mg duong.
":\gtbi qudn t! ctio Ngfi,t rrdrt" tu ( hu lrch. lhr lr \iin llgi Lliing quin rri:
Iiing Girirn dric ti cie.hirc Jlnh quur Ii Lhuc rniu r.r'r.
"l.gt di.'6liOn quon" lii ri chric. ed nhiin ,J6 quan h+ trvc tiip holc gi6n tir{p
uii lo chfc. cd nhdn lhiiu lhuoc mol lron8 ui. rrrrtn! hryp sau ,Ji\.
(i) COng ly-n19 \oi C6ng l) con vi ngrr(rc I+i: NSin hing \-di Cong t! con
cta Ngan h;in8 vii ngr(rc lei;clc C(ing t.v con cta ctnS m(lt c6ng t]'mc
hoac cia cung mdt NgAn hang Yor nh u: Ng[roi quaD l!. rhiinh viCn Ban
kiam so:it cta cinE t] rng hoa( cua Ng:in htint. cii nhdn h.'ic ri) cht( co
lham quyin b6 nhieln nh&ng ngrrari nii)'v6i ( 6ng ty con \ii nguoc lai:
(ii) C6ng ly lxrnc Ngin hing rtri n8rriri (luiin li. thi h ri6n l]:rn kiem sodr
cta c6ng tr htr{c \gin hring dr, h,'iit t,ii c6ntr tr. tir chtic c6 lham qu)tn
bd nhi{rn nhing nguiri d6 vi nguoc lai.
( iii) Cdng ly lx'irc Ngin hring \,oi to chuc. ca nh,in si, htu lt i0, (nam phirl
tr6m) vdD diau le lKi laD lai NgAn hing d(i lir ngrrr,rc l4i;
(iv) Cd nhdn vrii v(r. ch6ng, cha. m9, con. arrh, chi. drn cta ngvdi ne):
(v) C6ng lr- hoic \gdn hing voi ca nhiil thco qu] Jinh tai diem (i\) cui
khodn ne) cua Nguqi qudn lj. thinh liin tlan kiinr soit. thdnh r icn g6p
v6n hoic ci' d6nts so hEu lir 54o lnirn phin lrinr) r dn diiu 111 trc lin cta
cOng t) ho{c Ngan hdng d6 r'i ngur;c lai:
(ri) Cd nhAn duqc ty qr.ryin drli difn cho tri chuc. cd rlhArl quy dinh tai cric
Jia'm (i). (ii,. (iir). riv) r:1t\') Lhdin ni\ \r;i rtr (hft(. (ii nhin u1 qulirr:
ci'lc cii nhSl) Jlrqic u) qu)'in d i Jidn lhiin ron gop crra cuug ngt tti chtt
\,oi nhau.
(i)
(j)
(vii) Phip nhen. car nhirn khric cir mrli quan hi liinr rin rui ro cho ho4t dqlng
cua Ngan han8 du(,c xiic dinh thco qul dinh nQi b0 clii Ngin hing hoic
thco y€u cnrr hirrg ran brin cri Ng:nr lrttng Nhi rrtro," lh6ng quo hoat
do|lg tha h lra. giirrl sit rl0i \,rii ttnrg truong h(tp c! thi.
"Thit hU, hoet d|Ig" Li lhiri hi'n holl d(lng cirir Ngin hang &ft7c quy dinh
tai Diiu li niy ti thoi gian gia hitn (niu c(ir dLr(,c l)ai hit dr',ntr ci' Jing ctra
uI
(kj
Tra'rg 8/l0l
Ei6u LE Ng6n Hdng TMCP Bau Vitt
1:
0)
('n)
Ngan hang th6D g qu bang \i ghi qu)et li d((r. co quan nhi nudc co lh6 qu) inchip thuin ntu phip luilt c(i )-iu criu
"Cj p/rrirr " li r'6n.tiiu lf drrlre chiu thturlr c;iu phin hing nhau.
"Cd dA g" li\ ti cl'ftc hoAc cd nhan sd hiu rrot ho?tc m6t s6 crl phin cira Ngrin
hdng \a dang Lti lCl lron! Sn rlang kj c(i di'rg cua Ngiin hiing r6i tu ciieh lri
m6t nguoi nim git (cnc) cii phiin.
"Ci do g la,f' c\a l,ltdn hang li cti dring so lrtu rr$c tiip hoic Eidn riip rir r" "{ im phin lramt \irn c6 phin c6 qulin bicu qu)et lr., tin cuc NEdn hin!
"Ci phiir" lir chittg chi hoac btl to6n ghi s(l cir Ngao hl)ng phil hiinh. \tic
nhal qu] an so hnu rnJt hoic nrit so c(i phan (rra \g.irr hring. t'tr phii'rr cua Ngrin
heng co lh6 ld cd phidu ghi t6n honc cd phieu vir clanh theo quy dirrh cta l)idu le
ndy.
"Cd phiiu quj" ln cii phi6u cua chinh Ngin hrinS dzi pher hinh li dugc N8ar1
htng mua lqi bing ngunn von hop phdp theo qu] dirh lrr l)iiu li nr) !r plrtin
luar.
''Cd r,i." la khoa,n duoc rri cho n16i c6 phAn bing tidn mnr hoac bing rdi san
khiic tt ngudn lgr nhuirr cdn lai cta Ngin hirng sau khi da thgc hi.in (cac) nghia
vu vi tdichinh.
"CArrg r!'cort cia NgAr, /lrirg" ld ci)ug l) nrii tro[g d(i:
(i) Ngdn hiing hoic NgAn hen8 la nguoi c6 li€n quan cia Ngin hing so hiu
tra'n 50q/o {harn r:ruoi phin trinrr r6n diiu li ho{c rr€n i0o'o rnanr muoi
phin tranr t riu eti phdn co qulirr hriu qu.it.
(ir) \gin hdnp co qulcin uur: ri€t) h,ric gian ritp N, nhi;m dc sr', hoac tit ce
lhenh\iinllai d6nf quan tri. H,.,i d,lng rhanh \ ii'n hoAc liin8 (;iiim d6c
(Girim d6c) cira (ilng t1 con:
riii) Ngdu hing co qurcn sirl,J6i. l'6 sung d:iu I,i (ri:r Cirn8 l\ con:
li!l Ngin hing ri nguni ci,liin qu:rn ru.r \!in hins I'rrc litp ho.ic gr:'ur tiip
k,dm qn:r \ ii'c rha'rrr qu.r nEhi qLr\ir. .lu)'tt drnh cuu Dqi hei Jiing t,r
d6ng. I lQi ddng qufln rr;. tlgi ddng thinh vi€n cua C6ng ty co[
"CAhg 4' liOtt kdt cfia Ngfrn rrrag" lii Canrts t) 1ro)g do NSan hing hoic
I(n)
(o)
(p)
(q)
(r)
w( s.)
I'rtng ql l0l
DiEu L6 Ng6n Hing 1'MCP Ban Vi€t
NgAn hAng vri nllrrt ic6 lien qu^n cLiA Ngen h.ing s(,,rtu lren Il'7o (rnuari mqir
phin tram; r0n rtiirr Ii hojrc Irin tl.o (llru,,i nr,it lrhrirr lriinrl rr'rrr cir phiin co
quyin bidLr quy6r, nhmg kh6ng phrii Carng tv con cria NBen hing.
(t) "Ddt ri htlc lhuQc" li cric d<rn vi hach lodll phtr thuOc Ngin hing. bao Ba)m Chi
nhdnh. Vdn phdng dai dien. d(m vi su nghiep.
(u) "Dat t thitth vit t"lacdc Dtnr vi truc thu6c \ A Cirlg t_,- con cua Ngiirr hd,ng.
(v) 'Ngttdi dlti diin theo n1'quyin cio Ngdn hing" ld nSrroi duoc Ng6n hdng u)
quydn bing vdn ban lhuc hiCn ciic quyCn cua ntinh lqi cd( Cirng tr'.on, adn*
ty- lien ket thco quy dinh tai Ditu le nir),\,A Dhdp luiir.
(w) "tpr tnzfz" ld tdng L,ri lhuil hoat dOng krnh doanh vA lgi nhuin ho+l dQng khic.
I-rong d6. lgi nhudr hoat d6ng kiuh doanh bao gt'rm: ehi'nh l.ich giiu rt)nts doanh
thu nr vi6c cung cdp drr:h vu v(ri ttrng chr phi dirh \ u trong ki \u chilh lqcb giia
t6ng dohlh lhu lu ho?t d6ng diu tu lai chDrh \ iri t6ng chi phi hoat rlQng ddu tLr trii
chirir phdt sinh rrong k!. l.tri nhuirr hoqr dQnE. kh6c li chfhh lcch Bi[a thu nhap
tt hoat dQng kh6c vd chi phi hoql dQng khnc phdt sinh rrong kj'.
(* ) "Ngdn hdug Nhi nutc" li NBen hang Nhd nuoc V i€t Nam.
Trong Diiu le niy, cac tham chidu tdi rrOr hoac lrrQl s5 qul dinh ho,c \in biin khic
sl lrito E,irn cr nhBng rtrn bar \ua d,]i hoic ran han thay thi chirng.
Cic lu hoac thuet ngtida duoc dinh nEhia trong Luir Doanh nghiEp r:i Luit Cric td chuc
tin dung (nau ki6n8 miu thuin r<ii chu thti hoic ngt cdnh ) s(r co nlhia tuung tv lrong
Didtr 19 nriy.
( J( I iiu Ji Juoc dUa \ io chi rli lrir lhc,r Ji'i lir kh,'rrt lnh hLrt,rrE rlirl cirr tnrc cua Diiu
lc nr)).
1.2
l4
CHUONG 2, TiN GQI, TRU SO, MUC TIEU VA PHAM VI HOAT DONG
Didu 2. TGD, hinh thfc, Tr! sii chinh, alai dien thco Phfrp luat, nl8ng ludri ho?l
dorg vi th&i han hogt along ctll Ng6n hing
l €n NEen heng
Ten ridnB viqr
ltn viir tit biiug tidng Viqr
Ntsin hrtrlg, thu(m!i nrqi ca) Phiirr Itiin Viel
Ngin hr'rnf llri'r Viat
N
2.1
lran8 l0;l0l
:
:.1
Di€u LE Ngdn H,mg TMCP Ban Vigl
'I6n ti6ug Anh i Viel Capital Comnrercial Join Slock Bank
T6n vi6t tit bing tiiing Anh Viet Capital Dank
Ngan hiuB I'i ng6n hiug thuong nr4i cd phin co ru cdch phip nhin pht h9p roi phrip
luir hi0o hinh cua viet Nam.
-liu s(i dtrng ki cta Ngan hAng lai
Dia chi ; 56 412 Nguy€n 'lhi tv{inh Khai. Phui,DB i. ()uar l. l hrnh ph,i lla
chi l\.1inh
Di€n tholri : (08) 61679 679
I'ax : (08) 62 618 668
Websitc r w\\.L\'.\'ielcapitalbank.coln.vn
'l'6ng (iiiirr diic li nguni dai difn lhco phCp lu{t cua Ngdn hing.
NSAD hing duqc mo Chi nhbnh, vAn phdng dQi di€n. dtn:c tlrinh IAp don vi sV nghigp.
C6ng Ly con. C6ng ty lidn kdt theo quy', dinh cia Ngan hin8. Nhe ludc !i'r ciic quy dinh
clia phatp lu4t hien heuh c6 Ir6n quan.
Tru Ihi chim drfl hoar d6ng Infttr rhoi han thco I)i6rr o7 r';r l)iiui)N cric l)iiu ld
nay hoic khdng duqc gia h?n hoat dOnS theo t)riLr 'r'J (ux DitLr I('nif. thai hdn ho4l
dQng cta Ngin hdng lA 99 (chin n)uoi chlh nam) ritDr ke lt n8ir) dur'rc cip gi51 ph6p
hoar d6ng. Thoi gian hoat dong.ua Ngen hdng c6 lhe du$ gia hqn theo quy6t dinh cua
Dlri h\ii ddng c6 d6rg vA duoc su chip thudn cta co quan nhi nuoc cri thrim qurin
. -I6n chi, llnh vgc kinh doa[h vi m{c ti6u hoet dong cia Ngin hing
1.1
2.5
Lli
ll
16
Di6u 3
3.1
,ir:
:).1
'l6n chr cua Ng6n hirng la lro lhanh mor 16p dodn l'ei chinh - NBin hing decunts
cip rli,:h r u cla dang cri chit Iu,,ng r:r hiiu qur.
l.inh rtc kinh tloanh cua Ngrin lring blo gr\m hoirt t[ing kr)h dornh qu\ dinh riti l)i[u
li niil.
\luc tr,!u hoqt dQDtr cu.r,\-85fl harrg Ij t6i Ja hria Ioi rrlrurin cho ci, tlorrg. tich lny dirr rtr
cho nhil triin bi \ tng. 96p phiin rhqt hiin cii( mu! ria'u phit lriin kir)h li. xa hoi cta dril
rti)
l.i
'rrars I l1l0l
1
I
Di€u Lq Ngdn lling 1'MCP Bdn Viqt
Di6u 4. Phlm vi kinh doanh Yir hogl tlQng
4. I N gin hing dugc quyin thuc hi6n lil cd ciic hoat dring kirrh doanh thco (iii) phip th'nh
I6p vi ho4l dQng do Ngdn hiing Nhil nuirc cdp. Gi6y chr.rng nhan ding ki doanh
nBnrqp Ia Dreu rg nay. phu hgp \(ii quy dinh hiQn hrinh cia phip lu4l !i lhvc hien c'c
bien phep thich hqp da da1 duuc c6c muc tieu cua Ngen hing.
4.2 Ng:in hdng cd tha tr6n hdntl hoat rlQrrg kinh rloarrh rlong ciic linh YUc khric theo 9uldinh cux phip luit \a dugc Dar hdi d('tnt ci' Ji,ng hodc ll6i dring quan tri phC chrlrin
theo qu1 dinh cta phdp luiir \i l)iau ld ni).
1.3 Dia bar hoal dong lren lenh thi lu(ic ( a g hoa Xl h6i Chti nglria Vifr Nam. NBori ra-
NBin hAng c6 lh6 hoat dQng tai cric qutic gia. ving ldnh rh6 khic n6u duoc-fh6ng da'u
Ngnn hiug Nhri nudc va nu(rc s(i Lxi cho phdp.
CHTIONG 3. CAC HOAT DONC CH|NH
Ngan hang thgc hi€n cdc hoat dong chinh snu day theo q y dinh phip lual:
Di6u 5. HoSt.long ngan hAng
5.1
5.2
5.,i
54
5.5
NhAn tian gui kh6ng kj.hen. tian gui c6 kj h4l. riin gui riit kifm ri ciic loai ri6rrgui kh6c.
Phrt hAnh ching chi tidn gui, ki phitu, tin phi6u. rrrii phiiu di huy dQng r'6n trong nrrcTc
vi nu(rc ngoiri.
Cip rin dung dudi cic hinh lhur sru de]:
(a) Cho vay;
(b) Chi6t khiu, t6i chi6t khdu c6ng cr,r chu10n nhlr.rrrg vi gidt tt1 c6 g16 khdc:
(c) Bao lanh ngen henS:
(d) Phat hinh thc lin dung:
(e) lJao rhinh to,ur lr,,r! ru(tc. hco lhxnh l()an qu;'! tt:
(O Cric hinh thuc cip tin dung khdc sau thi Ju,'( \EArr hirng Nhl nu(i. eh;f thuln.
Md ldi khoiin lhanh toiin ch(\ khiich hir!
Cr.tng ulrg cric plruoug tiCn lhul1h toiir).
Cung ur8 uic dich \ u lhunh toiin sau di):
l.rane I2ll0ll)
5.6
Y
1.2
Di€u LE Ngdn Hturg TMCI' Ban Viqt
T€n ti6ng r\nh : Vret Capital Comrncrcial Join Stock llank
-l-En viir rir bang ri6ng Anh : Vict Capital llanl
Ngan hing lA ngAn hirng thro g nrai cii phirr ri, rLr r6ch phip nhin phu h('p \rri phep
luat hiar) h2inh cua viet Nanr.
lry so dnng k! cua NBin hang li:
Di{chi ; 56 412 NgrrvEn Ihi iuinh Khai. Phudng j.Quan3, Ihnnh ph6 116
Chi Mirlh
Di.^D thoai : (08) 6l (r79 679
I:ax : (08) 62 638 668
Wrbsitc : u'urv.vietcapili{brk.com=u1
l.:r
1.4 1'6ng Cidur d6c lti nguni dai difn rheo phrip luit cua Ngin hdng.
2.j NgaD hiing duoc rno Chr nhenh, Van phdng dqi dien. drrc,c thrinh )ip don vl sF ngliQp.
Ci)n! Lt con. C6ng ty liin k& lhco quy dirh cUa Ngdn haDB NhA ntrtrc rir ciic quy dinh
cua phirip luet hien hinh c6 lien quan.
1.6 lrt Lhi chdm drn ho4t dfng tnn'rc thirr lr4n thtrr l)itu q? r'ir DitiLri)ll cue Diirr liniy ho:tc kh6ng duqc gra han hoirt rlqing thco Ditu 'r() uur Diiu Ic uar. lhdi han hoal
LlOnB cu3 Ngan hajl8 li 1,9 (chin n)trdi chin nem) niirn ki li nga! du0c cip giri;., phcp
lroatd(rng Thdi gian ho l,lgng (ur NgAn hene c(, tht duq! eia han lhro qut6t dinh cta
Dar hir ddng c6 dong va drrue su rhip thu{n cta c(! quan nhir nuoc cr'r thinr quyin.
Diiu 3. T6n chi, lirrh vuc kinh (lo{nh vi mIc ti6u hoet dong cria Ngi:r hing
3.1
1.2
I-6n chi cua Ngda hang le t(i lhinh Dlat lAp doitl 'l'rii chinh - NgArr hring de curg
cip .tich r u da dang cri chdl l.r,rr! \ ir hiiu qur.
Linh \rr( k rh dr'.rnh cuu \g:in lr.rrrg h.r,, Sonr ln\I Ji,nc kinh Jr,Jnh qu\ dinh l.ri l)iiu
IQ nir.
\luc tiiu hoot d(ng cua \gin h.rng [i toi ,!a hu.r trri Dhuan cho c(i di'ng. lich li1 dirr trr
clro phdt tritn hin vimg. gop phan thLrc hi(n cir( nruu tiiu phal rritr) kinh ri. xe hQicua dril
W
t.l
Trants ll/l0l
I
,
Di6u LE Ng6n I lAng TMCP Bdn Vi6t
Di6u 4. Ph?m vi kinh doaDh vi ho?a dQng
4. I Ngiirr hing dugc quydn lhvc hi6u ril cri ciric hoat dong ki h doanh rhco (;id) phip thiDh
lap vri ho{l dQng do NgAn hang NhA nu(tc cip. Ciril' chung rha-n ding ki doanh
nghiqp \,;i t)iau l€ ney, pht hqp vdi quy rlinh hiQn hinh cna phip luel Yi lhuc hien cAc
bi+n plrdp thich lrqp de dal dv(rc cric nruc ti6u cua Ngdn hing.
1.2 Ngan hing co tht ti6n hinh hoal dgllB kinh doanh trong circ linh vu(j khiic rheo quy
dir)h cia ph6p Iual vA duoc Dai hdi ding c0 d6[g hoac IIai ddng quan rrj phi churin
lhc.' qu) Jinh ct! phap luil \,ii l)rau la.na\.
1.1 l)ia bli hoat dong lrCn ltrnh lh6 D$oc C9ng hdn Xit h6i C hir ntshia Vitr Narn. Ngoiii ru.
\grirr hangc6 thc hoal dQnf trr uiic quri( grl. rirng llnh thir I hr'rc rrcrr Juoc fhl,ntr dric
N(in hinq Nha nudc vi nrdc si! tni cho phcp.
CHIJONG 3. CAC HOAT DONG CHiNH
Ngdn hang thuc hien cAc hoat d0ng chinh sau dA], lheo qrry dinh phAp lu6r:
Didu 5. Ho{t dQng trgan hing
5.I
).)
l-i
i.4
Nhin riin giri kh6ng ki hqn. tian 8tr.o kj han. riin gui ril'r ki(m ri ciic loqr ridn
grii khdc.
Phrir hirnh chfng chi tiin gui. kj phidu. tin phi6u, triii phi6u dd lruy tl6ng v6n rrong ntr6c
vi nrrric ngoiri.
('ap lir dung du&i cic hinh lhric sru di!"
(a) Cho vayl
(h) Chi6r khdrr. tdi chiir Iheu cring cu chu\Lrn nhu<mg tn gi6v t,r co gid khicr
(c) Bno lanh ngen hingr
(d) Ph6t hanh tha tin d\Irgr
(c I Bao th.rnh toiin trrrn! rrsric. bao thenh t,,iir qrri,r ti:
(t') Ciic hinh thtc cip lin dqng khdc sau khr rJu,'r \gdn hang Nhi nuuu .hip thuin.
iUo tiri khoiir lhnnh toin clto khich hiru!.
Cung ung cric phuonglien lhanh toil
('ung Lnrts ciic dich \ u lhitnh loin \au Jii) .
lr ns l2ll0lu-/4'
56
Di€u LE Ng6n Hing I'NICP Udn Viet
(a) I-hUc hicn dich vu thanh toin lrong nuirc bao g6m sic, lenh chi. iy nhiefi chi,
ntir thu. uy uhicrn thu. thlr Iin dung. Ihc ngi hang. dich vU thu h0 yi chi h0:
(h) lhuc hirin drch vtr thanh nriill qu6c rd Yr ujc dilh vu lhunh toirr khric sau khi
duoc Ngin hirng Nhii nu<ic chip thu[n.
5.1 Mo tiri khorin tiin gui thalh toin lqi 16 chtc tin dung khiic: lllo tai khoan liin gti. tili
lhoin thanlr torin o nutie ngoii tltco qtrl dinh cua phip lu6r ri ngopi hii.
5.8 Va1 r6n cia Ngin hdng Nhi Drroc Lh(ii hinh lhtc tii cip virrr thco quy dinh ctn L.uAt
NgAfl hing Nh,r nuarc Viar Nanr.
5.9 Vay v6n cua li; chfc tin dung. (O chirc tii chinh lrong nrr(tc \,ii n(.rc gorii lhco qu).
dinh cria phip ludt.
i.l0 l 6 chtc ht' rhong thanh toen nor b(i \i lhan gia he lh6n8 lhanh tr'dn liCn ntsin hanE qu6c
Sia. lham Eia c6c hC lhonts thanh ro:in quiic rE sau khi duvc Ngin hing Nha nutit ch6p
lhuan.
Diiu 6. Holt tlQng g6p v6n, nrua c6 phin
6.:
6t
6.1
Ngdn hing chi duqrc dtng v5n diiu le va qu, dv tri d6 g6p v6n, mua cd phin theo
qu;- rllnh tiri cdc DiEu 6.2. Diiu o.l. Diiu 0.4 vri vri Diiu 6.6 cua Diiu l(' niy.
Ngan hirng phii thenh lap ho4c nrua lai C6ng tr con. C(ing t)' litn kir di' rhvc hign
hoar d6ng kinh doanh sau da) |
(a) Brio liuh phit hArrh chtng kho6n. nr6i gicii chung klodLnr quan l!. phan ph6i
chting chr qu! diu tu chring lihoiin: quin li dxnh nluc diu lu chftrt Lhodn \e
rnuir. hdn c6 phi6u:
(h) Cho lhu€ liii chiuh:
(c) Bdo hidm.
NgAn hring dugc thinh l;ip. rnua lqri Cdng t1 c0n. ( org t! liCn kCl hort di)n! lrong linh vuc
qurn Ij rr(r rn khai thru tai s.Ir. liiu hii. kinh doanh ngori h6i. r,ing. hao rhanh lorin. phil
hii,rh lht lir dung. lin dun8 ricu dun8. dich \ u truns Bi n thanh lo6n. rhdng tin lin dgng.
Ng6n hang dugc g6p r6n. mua cr) phin eLra doanh nghiip ho4t dOnS lrorg cic linh
vuc sau d6y:
(a) llao hidm. chirng klrorin. kicu h6i. kinh do:rnh ngoli hni. ring- hro rhanh roan.
tu
6.4
'lrang l3/ I 0l
:
Di6u L€ Ngdn Hdng TMCP Brin Vi6t
phdt hdnh (hi ri d}n8. tin dlng tiAu dtrng. dich v\r ltung gran thanh to6n, thdng
tin rin dung.
(b) Linh ruc lhlc kh6ng quy dinh tai diim u kho:ur njr.
6.5 ViQc thanh lzip. mua lai C6ng ly ron. C6nE l\ Ii(1r) kit rh.r' .1ur ,linh rai Diiu 6,1 vi6.3 cua Diiu lf nny vA vilc g6p v6n. mua co ph6n cua Nldn hlDg thco qu1 dinh toi l)iiu6.4(b) cuo Diiu I€ ndy duoj thqc hi€n khi cir srr chip thuin hing vin bin cua Ngdn
hdng Nhd rru(rc.
ViGc rhirrh lip C6ng tI coD. COn-! r\ liin kit crrrr ),lgin hrrrg thlrc hiin theo cdc didu
kie . thu urc \i trinh ru theo qu\ dinh cria phiip luir cr! irEn qrrun.
6.6 NBin hdng. Catng t). con cua Ngen hing dudc mnl. rliim Bili c6 phi6u cia t6 chtc tin
d\mg khnc roi diau kiell vd trorrA gioi han quy dinh cua Ngiu hliug Nhii nunc.
Diiu 7. Tham gia thi trudng tiin ti; kinh doanh, cung ring cdc dlch vg ngo4i
h6i vi sin ph6m phdi sirhi nghiep vq d-r- thric ri dai lj7.t
7.2
'l ham gra thi lrudng tiin le:
NgAn hdng dugc tham gia diu thiu tin phiiu Kho btc. mua, bdn cdng ca chulin
nhuq,ng. triii phi6u Chinh phu. tin phiiu Kho h,rc. tirr phi[u \gin hiiing i\hii ntruu ricic Eiif ro c6 giii khec lrtn thr rrrri,nts rien lc.
Kinh duunh. cung ung dich rU ntsor.ri h6i li cic sdn phiinr ph.ii sinh:
(a) Sdu khi duqc Ngan hAng Nhd nuoc chip thuin ba.ng rin h n. Ntsan hang duoc
kinh doanh, crung irng dich r,\r cho khich hring o trorrg nrrric r';i nLr<ic ngoii ciic
sin phdm sau diy:
(i) Nsoaih6i:
(ii) Phdi sinh ra lj giri. tir suir. ngorih6i. riEn rt \r rarr srn lii Lhinh khdc
(b) ViQc cung ung dich vu ngoai hdi cuu Ngrin hdng cho khich hring (hrrc hicn theo
qu1 dinh cua phup luit ri rrr,,ai hoi.
Nghiep \u uy thiic vn dai lj:
Ngin hang duqc quyin i,v thiic. Iirlirr u) lltic. dili l! Irorrs linh \trc litn qud-n dan hoqt d('rg
ngin hang. kinh <t<xurlr bao hiinr. qtrorr l! trii sin thco qtrl dinh c I Ngin hiing Nhi nudc
W
7.3
'l-rang l1/ 101
Di0u Le Ngan I lang TMCP tsdn Vi€t
DiAu E. Cric hogt dong kinh doanh khdc
8.1 Dich r qr quan l! ti€n mlt, tu vdn ogAn hartL. t.ii chirh: circ dieh !u q an li, biio quiin kii
san, cho rhue lt. kit an toirn.
8.1 Tu rin liti chinh doanh nghiilp. ru \in nrur. hd'r. h,',n nhir. snp nhip doanh nghiep vA lu
vin diLr ru.
E.j Ilui. hin trii phiAu Chinh phu. rrnr phi6u d"anh n!.hiip.
8.4 Dich !u nrdi gioi 1i6n r€.
8.5 Lrru k! chimg khoen, kinh doanh Y.lng !a ciic hoqt dong kinh doanh khAc liin qucn Jin
ho(rt dong rgan hir8 sau khi dugc Ngan haog Nhi r)rro( chrip thu4n bing van ban
8.6 C:ic hoar d6ng kh6c theo qu,v dinh cut! phrp l ir.
Diiu 9. Kinh doanh bit dQng sdn
Ng6n hing lh6ng duqrc kinh doanh bAt dQng sAn, lru cac truimg hgp sau d6y'
(r. I Vu.r. .lirr tu. su hiru bAt d(ng san Ji' su .lung liurr tru so kinlt doanh. dia diirn tarn r iic
holc co so kho Gng phpc vu nlrc tiip cho tdc hogt dc.rng nghi€p vu cia Ng6n hing.
9.2 Cho thu6 mol phan tr! so kinh docnh chua st dung h6t. thugc sti hiiu cua Ngin hing.
9.1 Nim giir blit dong sAn do ti6c xir li no ra)'. Trong thoi hen 0i (ba) rldm. kE trr nei)'
qtry6t rliuh xu lf tii sdn bao ddm Li bdt dQng sdn. Ngin hing phiri b6n. chuyin nhuqng
hohe mua lai bit rJQng siin ni1 <ld ha.' danr t' lt driu tu \io l;i siin uir dinh vi nruc dich
su dpng t i siin cir dinh thco qu! dinh phip luir
Didu 10. Hott dong coa NgAn hing .tien td
l0. l Ngarr harng d(qc lhlrc hien cdc ho l d(-)ng kinh docnh qui \ i!:c stl d\rr8 cdc phudng lian
ditn ttr rhco huong din cta Ng:in hiing \hi nrd( \ i quin Ii rii ro I i qur dilh cta ph:ip
luit vi giao dich di0n tu.
10.2 Ngin hring phai bio dim an toin \at bio m:lt lronts hout dQng rl8in h.ing di.:n tt thlo
htrimg din cu:r rigin hiing \hir nu,it
.l
t-
)
lttfrrrg l5/l0i
Di€u L€ Ng6n HAng TMCP Ban Vi6t
Didu t l. Ty le dim b6o an toin
I L I NBen hing phni diim bdo cdc $' lf darn biio an toiur sau theo quy dillh cta ph6p lual vioting thoi didrr:
(a) ]'y lC khd ndng chi udl
(h) I ] ic an tuir) \ all lol llllcu:
(c) 'lli le ldi da crla ngudn ron ngan hill (lu.'u su dlrng rlt cho vuv trung han vii
dii hani
{d) frangtlrir ngoai t€. r'inBr6i daso\oi \'rir) trcri:
( !') lj li du ng cho vcy so \ oi longtiingui:
(0 T;i lf mua. driu tu trrii phi6u Chinh phi. trdi phiju duoc Chinh phLi blo lanh.
I t.: NBen hang thtun tia hi th6ng rhanh lorin lidn ngin hirrg qu6c gia ph:ii nim gii sd luqnrg
l6i thi;u giA] lo co giri duoc phip cim c6 rhco qul Jinh cua Ngin hing Nhi nu6r, trong
timB thui kj..
I 1.3 'l-6ng sd vdn cta Ngen ha,ng diu lu r'eo td chuc tin rlurrg khic. COnE lr corr cuo NgeD hdng
tluoi hinh rluc g6p v6n. mua ci phir lir cdc khorin J:iu trr rlurii hinh thuc gop r on. mua
cir phin lhim nim qr.rydn ki6rr sodt ctic doanh nghiip hoal dQn! lrong linh lqc ngAn hing.
bdo hitm. chung khorin phri trt khdi v6n tri c(r khi tinh c:ic rj ld an roiin.
Di6u 12. Dg phdng rti ro
12-l Ngrin hing phii du phdng rui ro trong hoat dQng cta minh. Khorin dV pharng nii ro nl)dugc hach roiin vdo chi phi ho(lt dollg.
12.2 Viec pltin loiti tdi srLu c6, mtc trich. plrvmg phin tdch lip du pLronS rui ro vir liir su
dung khor\n dg phd[g di xi I! rur ro trong hoa( dQnB d(] Ngiin han! Nhi nuoc quy dirh.
I2.3 trongtruinrghlrpNganhinfthuh('"drrucrcintliruljhSngLhoandgphdngrui ro. siliSn thu ha)i nil duqc coi lA doanh thu cua NgAn hilng.
tt-l rang I6'l0l
Diiu l-6 Ngdn Hdng TMCP Bdn Vi€t
CHU,ONG iI. VON DIIU LE
Didu 13. vi5n di6u l€
I i.l V6n didLr Id cua Ngin lralg Id vrin dLroc ghi tdi Diiu l0 Ngdn hing \ A dLrqc \dc nh6n 13i
Ciir ehtng nhirr ddng k( doanh nghiip do c,r qurn nhi.r nucrc co thinr qul in cip.
13.2 V6n t-tiiu l! cna Ngan hing tai thrri dr;rr th6ng qua l)iiu 16 nay ld
3. I 7l .000.000.000 vND ( lld n8h in tnal rranl bar mutri m6t rr d6ngt. long v6n diiu lq
cia Ngin haDg duqc chia lhdnh I l7.lllu.00l) t,i |hirr tbc trdnr nut r bit\ lrigumotlrADr
ngirn c6 phirr) v(ii mtnh 8ii Ili l{r.i)1,(l \'\l) ci, 11h.rn lllrtrir ngltir) .t,',rr! trtn Inlil cd
phdn).
13.3 Ngan hnng c(r thi thal'ddi r'6n diirr li tul tirng rlrti di€m rico qurit tliuh cna Dqi hoi
ddngc6 <t6ng vd DiCu t3.lciratlrtuleni,! si,lrllr! hiindudcsvadrii ngal khi viec
thay rli'i riin diiu le duoc Dai hpi Lldng co Jirrg tln,n!r qua vir Ju,.\' str chiiF tlnrirr euu
Ng6n hilog Nhi nudc cing nhu cac cu quan rhi rtrruc ctr thint qrryin cua Vi6t N{ur phrl
hgp r rii ciic qur di cna phtp lu5r toi lhoi drt'nr rhoy d6i.
Ditu 14. Thay d6i v6n diAu Ie
14.l Viec thay d6i v6n didu li cna Ngiu hang (l.irrg hoi-c Eiam) phii drrgc rhve hi€n rren co
sn qur it tlinh cua Dqi hQi ding cri d6ng vri nh:ii rlrrrre Ngirr harg \hii rruor chip thuan
bing van ban Euoc khi thal diri thco dring qrrr dinh cua phhp luit.
l4.l Cac hinh lhuc tAng vOn diiu lQ Ngin hang:
(a r I'hil hdnh thOrn ca phin cli huv tlQrg rhinr \ ('rn. ki cr truinrg hgp to ciiu lai nd
thco hinh thuc chufin nq thinh vi)n gi\F !i) phir) th('o thou lhuAD cua NSatl hilng
Y(ii cric cht n(r,
(b) ('hLry6n d6i tftii phitu chure,r ilii di'r ph,ir hanh thtirrh ci' phin ph61h6ng:
tc ) I huc hien lra cri tuc bing ci' phriu orrii cLra \girr hing:
(d) Qu! dq tril b6 sun! \6n diiu l.i: t1r5'rhdug dLtrin cir phiu: loi nJrur',n..1.i lur ricic qu!- khiic lheo qu] dinh cua phiip Iuiitr
(.') ( dc hinh thrrc khic do t)qi h9i ddng cil dnng qulir dinh. pht hop rtii qrrr dinh
crio phip lual li0n quan.
l-1.,1 ( irc hinh thtc giam r'0n diiu lf cria llgrin hrir:g:
.:
ii
)
u;lmng l7ll0l
;
;
t)idu LQ Ng6n Hdng TMCP Brin V,qt
I1.,1
(a) Ng6n hi,ng mua lqi sau do hri) bo nrot s6 lugn! ,r(i phiiu qut'co menh gi6 tuong
nug voi s6 v6n.lu kr6n rlrrtrc diiu chinh girim thco phtrong in duec Dqi h$i dting
eir rldng bidu quy6r rh6ng qur hoac huj ho si' tu,rrrt ei' phiirr qu\' huoc phai hu] r
(b) Ngin hdng thu hdr. sau d6 huy bo mot so uri phiirr cua cac c6 d6ng loi t6ng
nrEnh gii tuoflg imt \ui s,1 \anr diiu li gi.irn.
(c) Ginm v6n di6u li khi NBin hang kinh doanh rhu 16 Ol (ba) nim li€n ri€p vi eri
s6 t5 lU k6 bing 509t, (nam DUoi phiir lrir! r'i n curr cric c6 d6ng tro li nhmrg
rhun mil kha DtrnE th.rnh toen (iic khoiin r,, dirr hirn:
(d) Cic hinh thuc khdc do Dar hoi dAng en nng qu1i.r tlinh. phn hgp roi quy clinlr
cta phiip luit li€n quan.
Viic giam ron diiu 16 cira Ngiiu hirng phai d:nn hro khirng duoc thip hrrn rrin phrip
dinh cua tir chuc tin dung theo qu)'dirh cua phirD lualr
'l'rinh tu, thti tuc. hti sn xin chdp thrrdn thul LIii rr"n tlii'u 1.. rlrr,rc hii.n thco quyrlinh
ctia NAinr hAng Nhi nuoc vA phip luat kh6c c(, liin quan.
Sarr khi Ji thay d(ii v6n diiu li thc,r \An hin chiin thuen cua Nlan hing Nhd nuoc.
Ngan hdng phii dang kj voi cr.r quon nhri nu(iu cli thinr quyi.n vi v6n dii'u li m6i va
gui vin bin cta co quan nha ntoc c(i lhinr qulen xdc rrhin s6 r'6n diiu ld ili duqrc
dang ki cho Ngin hang NhA nuttc. ding thoi phii drng bio trung utrng. dia phu<rng
theo quy dinh cua phep luir v6 sn vnn diiu l( moi.
I IQi dirng quan tri Ngan heng phii chiu rr;ch nhi6m lruoc ph6p luir vu lii.u thim dinh
116 so. lhi tuc, didu kiQn di chrip rhuqrn eho cri rlong g6p \orr rhco riit riu tiu <qur
Jlnh cia Ngdn hing Nhi nucc \'.r t)i&r li'ni\
I4.5
1,1.6
I t.7
uf
CHI.IONG 5. CO PHAN, CO PHItU, TRAi PHIEI.J
Di6u 15. C6 phin
l5.l M6i c6 phin cua Ngin hiurg c(i rnCnh gii li 10.000 v\l) (Nluoi nBhin d6n8). 56
tlrgrrg c6 phin cta Ngin hirt: hing \i di6u li'chia eh,r rnlnh gi:i nl()t e(i nhin.
l5.l I oin b9 c6 phin cua Ng6n hring r.u' ngi! rhi\ng qur Dii'u li r)i] li(i, phijn ph6lhOng.
l5.i Ngan hing c6 the phit hinlr ci( [':ri (ar phiin uu dai. ngurrr st' htrr ri, plrin uu dir ggi
lii c6 ddng uu dai. ( 6 phiin (u dii Arirn cilj toli sru
'Irang lE'l0l
Y
DiSu LQ Ngnn l-lang 1'MCI' Ban Vigt
(a) Cii ptrin rm dii hi6u quyit:
(b) Cri phin uu diri cir tm:
(c) Cir phAn rru dai khiic do l)a-i hQi ddng cd d6ng qu)'al dlnh phu hqp voi quy dinh
cua ph6p luAt lien quan.
15.,{ Nguiri so hiu cri phin ctng rrrot lo.ri rliu e,i cac qtrltrr. nghiu ru vi llri ichngangnhau.
(iie qulin rir ughia !u linr lhc,r trnru hai cO phan drr(rc (lu! dinh Ei Di6u 2t yd l)i€u
29 Didu lQ ni1.
Didu 16. Chio bin c6 phin
l6.l
t6.2
Ittri di>ng qurin rri quydr dinh thoi di6m. phuong thirc vi gri chdo bln c6 phan lrong
s6 c6 phin dugc qu1'dn chrio brin. Gi, chao h6n cir phin khirng Juoc rhip hon giri tlri
rnron8 lui lhi,i diem chao hdn h,,ac Bii lri d'rgc lhi lrong si, sich cux cd phin liithqi diem gin nhil, lru nhimg rrudng hqp sau dAyr
(a) Cd phin chao b6n cho rir cd c6 d6ng theo rI lC c(i lhiin hi(rn co cuc he tai
NgAn hing:
(b) C<i phin chdo bdn cho nguti lao dQng, rgrliri quin li. nguoi ditu hinh cua NgAn
hang holc ddi tuqn-g khiic thco nghi qulit cua l)ai hOi J6rrg cr'r tl6nE:
(c) Cii phin chio bin cho lgtrtri mdi Bioi hoic ngrriri boo litnh lrong lnr(rrg hqp
nil . s6 chi6r khiu horc t' li ehiit Lhiu . u rlrtt phai ,trr,,c s1r chjp thuin uua sr', c,i
ddng dai dien trdn 75" o ( ba] muoi lirn phin lrirn ) tdng s,i e,i phiirr c,i quyin biirr
qu!'er'
Truong hqp Ngan hang phtl hinh lhinr u6 phjn phi' rha'rE \l chi, han s6 cir phirr
d6 cho tit ca c6 d6ng phd thring theo tr li ct' plrin hii'rr t,; cru ho l+i Nlin hin8 thi
phei lhgc hien rheo quy dinh sau de\:
(a) r-gen hang phei rhdng brio hing rirr hirn Jirr c:ic t,i.long therl phrr(mg lhuc bao
danr dtn dutrc dia chi thrri'ns lrir (hoic dia chr drlng l-,-'vr'ri :.-gdn hang) cua h9
lhins hiio phri dur.'u drirrs h:r,r trt'n! ha.,i hin litl) trr)ns th(i hrn ll, lrlru(ril
ngirl kirt r i(c. ki tir ng.i] rlrang hii()i
(b) 'lh(i'rg bio phai c(i ho. rin. dia chr rhrhrrs tru. qu,'e tiuh. 'ri giir chtrng rninh
nhrh rldn. h(r chiiu h<)ic ch!'Iuts thrrr: e.r nhiin h,.,n phrt) lhic uur.ri dring lir c6
nhrin: ten. dia chi lhs(ing tnl. qu,ic tich. si'.tulit Jirlh Ihinh l.tn h q! s6 dlng
t,
I
::
v Jrans l9i l0l
Ii
{
lilf
Dieu LC Ngen Hdng TMCP BAn ViQt
kj kilh doanh cua cd ddng Ii lo chirc; sr.i c6 nlrln ri t1 l.i c,i phiu hiQn co cira
cd d6ug drroc qr,1i'rr mue: t6ng s.i cd phin (lu Lidn phdr hhrrh ri s6 c6 phin eri
d6ng <luqrc quyin nrua; gid cldo bin c5 phi,); Ihoi hirn JinE kt mua; hg, tCn, chA
k! cta nguui d?i dien lhco phep luat cna \Ein han8. l hiri han xiic dinh trong
rh6ng bdo phdi hqrp l]' dri dt e6 dirng d5ng li rrur riut'c' c[r phitt. Kern theo th6ng
b6o phdi c6 miu phi6u ddng [.j nua c6 phirr ,lu \gin hang phit hirnh:
(c) (i6 ddng c6 quyir chul€rr qulin uu tiin rnrrrr c,i plriin cua nrinh chr) nguoi khricl
(d) N6u phi6u d6ng ki rnua c6 phin khdng dLroc grii va NgAn hang dtne han nhr da
lh6ng bio thi c6 d6ng cr! lren quan r:rri nhrr khi)ng nhar qu)an uu ti6n nrua.
I ruinrg h\rp si luong co phin riu r,linh nhirr hrnh kht''nts dugc co dong ri nguiri
nhin quyen uu tiCn mua ding kt m(rlr hit thi 'O eri ptrin dtr ki6n phl'tr helh cdrr
lai se J(' H6i diing quan tr! quin lj. lldr Ji,nL,quan rr' co rhE phin phoi s,i ci,
phin d6 cho c6 cl6ng cria Ngrin hir:g ho{c nguoi khric theo cdch thuc hsp Ii \(titliiu kiin khdng rhuin lur lrrm so r,ir nhirrg ilitu ki+n da chdo bdn cho c:re ci,
ddng. tri truong h(,p Dai hoi ddng cti d(rrrg cti ch6p thuan khic hotrl- c('t phill
duqc bin qua So eiao dich chung thoin thcrl phuong lhuc d6u gii.
16.3 C6 phin duoc coi le da bdn khi duo,,c thanh toin di vd hing th6ng tin vi [8uui n]u
qu) dinh lai Ditu 16 ni1 duoc ghr dting. ghi du \lo 56 dine k)'co d(')ng: ke tu thiri didnr
do. ngtri,i rnua ei phin tr(I thiinh eri ching cue NEin hcng.
16..1 Sau khi cri phin duoc bdn. \gin hrng phdi phir hanh \ i rrao uo phii'u cho nguoi rnua.
Ngd, hirlg co thebdn c6 phin rnir khirng trao co phitu. lrong rrutmg hq1i niy. cic th6ng
tin vi cri d6ng quy dinh t+i Drtu lt nar dtlo( Sh' \ i,) 56 danE kj c,i d6ng Li dn d! chung
nrinh quytn so htu c6 phin cua cri dirrrg dit trong Ngan hAng.
16.5 l rudng hr.rp grii chio briu ci: phin cao hon mQnh gi;i thi pher duqc t)ai ht)i (iing co d6nE
lhong qtu. Phiin chenh lfch duot h.rclt toin r.i(' qu)' du t1;r [r,i 5ung r,irr Liiu li.
Di6u 17. Gi6i h4n s& hilu cd phAn
l7.l Mor ci) d6ng cd nhin duqc so hrru r6i da 59; (nan phan trarlr) \,iln ditu lQ cna \gan hing.
17.2 MOt cd d6ng ld t6 chtc dlroc sd huu ci phin rdi da 15% (rnrdi I.l ) plrin trem) v6n
diitr li cta N g6n hing trir trLrirrrg hclp khiic thco qu1 dinh c!u phip luir.
IrI Ij l+ gi(ii han so hi(r cd phin cu nhir Jiiu lu r)urir nloir Jrii rrii ci, phiirr eua \gin
I rang 20/l0l
It.t
18.2
t8.3
t8.4
It.5
I Di6u LQ Ngin Hdng TMCP Bdn Vi6t
hAng dugc xdc dinh theo quy dinh cua phap IuAt.
17..1 Cii d6ng ve nhimg nguii co tidn qurn cua cr'r d6ng do dur,rc so hitu t6i dl 20% (hai
mrroi phin rrdnl) \6|r diiu lg cua Ngrin hing. rrt rruinrg hqp khiic theo qu1 dlrh cua phAp
lurit. ( 6 ddng lon cta Ngin hring vi nguoi cri litn quar cua c6 ddng d(r khdug dqrc so
hnLr c6 phin ri 5% tro I6n r,6n ditu lf cri.r nrQt ta) chtc liu durE khiic.
17.5 I j 16 so hiiu quy dinh tai cic Diiu I7.l. Diiu I7.1 ral)iiu I7.J cua t)iiu l€ niry bro
grim cri phin lon t1 th6c c11,, t(', clru(. .r nhirr Lhre rrrul e,i ph6n.
l?.6 I ruung hqp cdc rri chuc. ci nhi[ ranr giir tr:ii phi.iu chulcn d,ii. satr lhi churErr rtoi trai
phi6u rh:inh c6 phi6u phri rurln thtr gitii h.rn *,' hinr eri phin rri l)ii'rr nir.
Didu lE. Chuy6n nhuqng c6 phAn
-l-it ci cb phen dou duoc tu do chuvdn nhuorg trir tr((ing hqp DiCu li nay li phrip
hdt cir qu)- dinh khac. C6 phit'u ui6nr lit trin S<i giao clich chimg khoirn dlroc chuyen
nhuqrngtheo cdc quy dinh cua phdp luilt ri chtng khoin \i thi truong chtng khoan.
('ti phin chrru duqrc thanh loiin d;! rlu Lhi'nlL rltnrc chultn rrhugng rii huong cdc t1u1in
Ioi lian quan ntru quyin nhin ci, tir(. qu\in nhirr ci, phii'u phtil hr:inh Ji'ling \'ar c(i
ph6n tir nguirrt viru chri s,i hiru. qu.in rnuir cri f,hiiLr rlrir chio h.in
Cec trudng hqp chut'Cn nhuqlrg c6 phin sau de! phii duuc I hdn8 (h]c Ngdn hirng Nhi
nuoc chrip thuin bbng vin hin trudc khi chL) in nhulmg.
(s) Chuydn nhugng cd phin cua cd d6ng ldn:
{b) ( huraD hu(rng eo phrin din di'n ci, d6ng lon lrd lhrinh c(') J('rng rhrr(rnF \ingugc Igi.
Vi€c chuyGn nhuqng c6 phin cria c6 dring ca nh.in. c,'r dilng rir clrLie rri rrgu,ri &i tli6n lA
lhimh\ii ll6i d6ng quan tri. thinh ritrr Bankii'Ir irrrit. tdnr: ( iiirrn Llirr. tron8 lhti Sirndim nhiCm chtc \u duoc lhuc hien th(o qu\ dinh ctra phrip luirt hi.:n hrinh
-frong thrri gian dang xu li cic hiu quo lh('o rEhr qu\Lll cu.r l)ar hoi dong rri d6ng
hohc theo qu1'6t dinh cta Ngin h:in8 Nhii nudc (l(, lrich nhigD cA nh6n, ciic rhiuh
!i€n Hdi dting quan Iri. thanh viin Ban liinr s,)il. lonB (iijnr d6( khdng dlroc
chuyin r:huong c6 phin. trir n16l lrong ciic lruirng hrry srLr tliir:
(a) Li dai dien thco u1 qul,in cLil cd dtrng Li r,i chric br srip nh!p. hgp nhirr. chia
I
1
l,JI ra'rg : l1l0l
Didu L6 Ngin Hing TMCP Bdn VrCt
lich. giai th6. ph5 sdn rheo qu)'dinh cta phap hrA(:
(h) [!i buQc chu;-En nhuong ro phrin theo qu\'it Lfillh uua 'Iir iDr
(c) Chuydn nhuqng cd phin cho ciic nhh ddu u.r khdc nhitr thuc hien phunng 6n c<r
ciu la-i dd dusc c6n co th;m qulin plri dulet.
18.6 Vi€c chuydn nhuqmg cd phin cua Ngiin h:ing khi tro rhdnh Ngen hing niCm yel duqc
thuc ,1ian lhco cilc quy dlnh criu phip luit vi chtrrg khodrr !i thi rruiug chLing khoin
Didu 19. Mua lqic6 phin
l9.l Mua lai c6 phin theo y€u ciu cua Ngin hdng:
Ngdrr hing c6 quyin nlua lti khi,ng Ltuii J0t',, (ba rnu.ri nhirr lriirn) trirrg sd cd phin ph6
lh6n! dA bin ra, nrdt phin hoic loiir hi, cri p11in ,r, dari co luc JA hii[ lhco qu-r.dinh
sau da\.:
(a) HQi ddng qudn Lri NSAn hanE c6 qurin quyEt Lllnh mua liri I'i6ng quri l0%
lmutri phin lranr) l6ng s6 cr\ phin rua ttrng loiri dd drruc chi(' ban trong m6i
ll (muqi hai) lhiDg.'trong lruont! h\,p khdc. riic nrua l1i c6 phin do Dai hgi
d6ng c6 d6ng quy€t dinh:
(b) FI(ii ddng quan tri quy6t dinh gid mua lai c6 phin. D6i vor cri phin phd rh6ng.
giii mua l4i kh6ng cao hrm giri thi lruong tai thor didnr nrua lqi. lri. truong hqp
qu) di,rh lai Didr' l9 ltcreLil Diiu li na). l)(ii \,;i ci' phLirr l,rai Lhric. ntrr Ngin
hing vir cd d6ng c6 li6n qudn kha)ng c(i rh(iir rhudn niro khi. (hi gii nrua lni
kh6ng dugc thdp hon gid th! lrudn8r
(c) Ngin hdng c6 thd rnua lai c6 phin cira ttng cd dirrrg tucrng ung vdi r! l9 co phin
cuit hQ tronS Ngan hing. Trong lrudrrg hop nn1'. qu16t dlnh rnua l4i cri phiin
cua Ng6n hing phar dugc lh6n! hio bing phurrng thirc hio ddnr ddn durlc tdt
cd cdc cd d6ng trong thoi h?rr l0 (ba nluoi) ngiy. lC rrr ngiy qu)-61 dinh d6 duoc
th6ng qua. Th6ng brio phai cri t€n. dia chi frlr s<! chinh cirir Ngin hdng. tdng ''icri phin vd loai c6 phin ahl(.Yc nruir lr-i. Eiii ,nLrir liti hoJc ngulin lar dinh gi5 nrua
liri. tht tuc vA th(ii hun lhi'rrh t(riirr. lhu lut \il lhiYi hrrn d'r ':n drlng chdro bdn c6
phin cta hg cho Ngrin hirng
Cd ddng ddng j bln lqi cir phril phiri gui chio biin ci) pltin cira urinh tring phv<rng
thuc bao dam d6n dt(rc NEan hiing trong thoi he'r l0 (ba nlv('i) ngir)- k6 rt ngdl'
la t',Y Tra[rr ]2lll)l
Didu LQ Ngdn Hang TMCP B6n Viet
thdng hro. tJdn chrio brin phdi g[i rd ho. r6n. dra chi lhrronS tri. s6 l hd ciin cuoc c6ng
dAr. giiy ehung minh nhdn din. h6 chrt'u hoic chrng thuc cl nhan h(ip pl p khic
cta c6 d6ng li ce nhan: tcn. nri s6 doa,rh nghiQp hofc s6 qu1'dt dinh rhcnh lap. dia chi
trp sd chinh cia c6 d6nB la 16 chricl s6 c6 phdn stt htu ri si c6 phin chrio b :
phuong thirc thanh roiin: chil ki cur (ri dr'r,rg lNir nfuiri (lai diin lhco phip luot
cua cir d6ng. Ng^an hing chi n)uir lJi tr'r phin Jtrrre thu brin lrunts lhari hao n6i lren.
19.2 Mua lai r:0 phin theo ) iu ciu cuJ co dong.
(a) C6 ddng bi€u qul6t phin J6i nghr quyel v0 vio! t6 chuc lai NgAn hing hodc thay
,Jtli qu1in. ngjria vu cua.ri di'n! rlur ttinh tri l)iiu li \Fin Illrng ct qurin 1iuciu Ngrin hdng mua liri ci) phin cira rnrnh. Yirr ciu phri lip thirnh van hin.
troDS d6 n€u rti tdn, diii chr L,Lu c6 d6ng. srl luonts c(i phirn tirng loai. girl dy
dinh biin. l) do ]eu ciu \rin hang mu. loi. Yiu c:iu phii llu.rc gui dirr Ngin
hang lrong thdi haD l0 (mrrui) nga1. ki rir ng:rr Dai hiri don! c;' al6ng lhOng
quLrquritdlrrhrieii. rin rli quv Jinh t:ri Lhoin nrir:
{b) Ngen h,rng phdi mua IAi i,i phin thc,' };u ciiu cua co dong qu} dinh rai Diirr
I9.2(a)cira Diau lE nn\'\'di gi6 thi truim8 hoAc -sid lh(ia thuiin trong thdi hon
90 (chin muoi) ngiy. k6 tu ngril' nhin duoc viu ciu. Iruimg hqp kl6nB thoa
thu6-n dugc vi gi6 lhi c6 di'r)g (o lhe bin r:i Jrhin cho nguui khic hoic c6c bCn
cLi rlri y€u ciu mQt t6 chtrc dinh gi6 chuy0n lghiqp dinh giri, Ngdn hdng gidi
rhiqu it nhit 0l (ba) 16 ch0c dinh gi, chr'] en ng"hiip dC ci ddng lga chan vih.ra chgn d6 li quy6t dinh cu,ii cirng.
19..1 Diiu kiin rhrnh todn v,i xrr h'cdc ci, phin JLrq,r rnua l.ri:
(ir, \Sin hans chi duqr qurir rh nh loiin ,:o phin duut ntuu l:1i cho cit ddng quv
dinhtarDitu lg.lvirDie:u I').2 uuu Diiu l.'niil niungal suulhi tllanh to{n
hdt s6 c6 phin duqc rnua lai. \gan hing lin biio dam thanh torin rlrl c6c kho:in
nq va c5c nghia Yu tei sin kh6c. bao dirm cic t) le arr loin trong hoal dong
ngril hi,ng. vi)n dit'u lq khting durrc th:ip hun rnLic rrin phrip dinh vrl cic diiu
kicn liCn quan khac do Ng.in hang Nhi nuoc qu) dinh. Viec Ngan hang rrrua
l1i co phin cua chinh rnrnh phai du<rc \gin hiing \he nrrric ch:ip lhuen- bing
\,an ben truirc khr rhuc hiQn n6u din d6n ritc gidnr rtin rliiu lq cua -{g5n hdng:
lh) li'rfhinduuc nrur lai thc{'qu}dinhlrrt)iiulc)l\.1 Diiul.r.:cuul)iaul('ner}
siil
t,
it
s
Il
UjI rdng:1ll0l
Diiu L€ Ngrdn IJdng lMCp 13
duqc coi ld cd phdn chua b;i
dn Vier
crlc c6 phiu du(rc Ng6n
phei lim thri luc didu chinh Siriln vdn clidu t0 ruong ing r'(,i r6h! 8iii rrimerh giilhenh viCc lhanh torl] mu
hirrg tnua l?i tronS thdi h?n Io ngey. td tu ngay hoirrco qu),diDh khiic
a I4i cti phin. trt rnnhg hqp phdp luar va chtug khorn
n lheo qu).drnh |i cd
l(i
Phin chua b6n. Nge, hnng
(d)
Didu 20. Thu hdi cr4 phiu20. I I ruong hqp ngutii
lidn pldi tr:i mua c6
dtrqc qu;-in nrua cri phdn kh6
lhanh lorin s6 ri6n
phen. I.l6i ddDg qudn tri lhdrr
nB lhanh roiin dii-y di vd d[ng htn sc'cdn laj ctng rrti Lii surit cri rl
bdo r':i cri quyin 16r-r cirr c6 d6ng <l
(ii:lidu x:ic nhrih qu)tn:,(r hriu c0 Dr
.l'"l:o phi, r,.,g ,".,,,;;: ;;:i': dij (ru('c nrui lr-i dusc riiu hu\ ns,l
rrr ri ring cidnr ,... ,,,,.,;;",,;:::,.1"1n .'" ,,, ( hu rich Hoi aoni q,,n,
.::,::1.":., "h4''' i" ;',.,; ;;, l;' l:,: :];il:;lli:: hq; a" -k
tri'ncsall xhi thanh toArr hir sri ,.rj phin mua la.. r.c roan cia Ng6n hnn/] ridn, h* ,,,
i rritrtrin8dd trr rriisdn dLrqc ahi lr(rngthons bdo cho ,i,
"a .r,,
", ;,;, ,,^: ":':""'onlirr lram) rhi Nsan haig prrainsd),rhanh u,an r,i, .o pr,i, ,r,,)',j:.",
,*,, h*rn rs1111,;; ra.nr ng;1.-1;. r;
(c)
nh&rrg chi phi phdt trin d<i f i20.2 'l h6ng brio rhanh todn neu lai Diiu 20.I cda Di
)' di gd,r ra cllo NSan h:ing.nrdi nhrmg khdn I il hoh 07 thal ) rrgri],ti rt n
iu 19 nir', phii ghi r0 lhoi haD lhdrir oiinr.;i rhdng b:io phdi ghi 16 tnrong hcrp kh<.n g thanh torin <Jtng yiu ciu. s6 c6 phin (hr.rzlthanh todn hrit se bi rhu hili
8a-y gti tl)(ing bio, dja tli6m thahh loAr,
srnh do viec kha)ng thanh roiin ;iduoc lii.y kd tren khodn
201
., Y,* n* "r. .rU,
"iu rrong rhour I .r('iiD dii] (i,r rir cd ciic
"::* il:::':,.:::.rrc,
k-h6n! rrft.)c rh\rc hisn. rrudc khi rh,n rrqtr.r) rri c,, q,r'in rhu rJ, -. J ;;;;;:i, ;Lrilhiin lAi I i !.ic (1,i phi ri.n qu,u. , r,ri ddr'rcic co ph:in bi rhu h6, *",, ,"r'rr,,,lr, , l"]
d{n! quun rrr ({i rhc Lhip nhin r ir:c grao nlp,-_.'.,r,.,*.*,n*_ ; ;;] il::"r,|,];l l_,,,,,,
\i Dii,, r{, 6 cur Dii,
j;.,fl f#"ffi '-rrf*
**:ffiirffi ;
f0..1
I rang 24/t0 t
Di6u L€ Ngin Hdng TMCP Bdn Vi€t
rh6ng hiio. tsrin chio biirr phai ghi r(i ha. rin. dia chi lhrdng trir. s6 -l'hi cln cuarc c(ir8
d6n, giir-v chtng minh nhin din. h(i chii.u hoi. chtng thuc cri nhin h,1p phrip kh5c
cta c6 dirng lA ci nhAn: r€n. rni s6 doarrh nghi,,'p ho4c so quldt dinh lh,rnh lap. dia chi
tru s(i chinh cua cti dOnB Io td chu!; s6 c(l phin r(t hihr rii sri cti phirr chio b6n:
phuong thfc thlnh toin: chii kj cuir co dirng h(,.1( Dgnoi Jar diin lh,io ph.ip lual
cta cd cl6ng. Ngin hing chi nlua l4i cir phin rJurrc rhlo bLin trl)ng lhi,i hen n6i tren.
19..2 Mua lli ,id phAn theo )iu ceu cuJ c6 ddnE:
(a) Crl ddng bi6u quyit plrdn d6i nghi qu1'[t le viec 16 chuc lai NBin hrng hoAc thay
,.li.i qtrli.n.ng}ia\ucir.r(ocldngqu\dinhterl)ii'ul(\ginhinpc6qulinriucir-L Ngdn hing mua liri cd phin cua mrnlr. Ytu criu phci lip lhinh vin b,rn.
lrong d6 n6u rir r6n. dla chr rra c(i d6ng, s.i lu,rng .,i phin rimg loai. gid dlr
tlinh hrin. 11 do r€u uirr \g:in hcngmrra lai. \'!rr criu phdi drroc grrr din Ng"in
hinlL trcrg tlrot hqn I0 (muoi) n!,a).li iir n!a) t)ir hqi d(ing c6 d6ng th6ng
qun qu\it Jinh li cu. r'in ,Ji qu1'dinh tli kh,ran nirr.
(b) NSar hinS phdi mua Iar c,i phin rhco 1.ru ciu eu..r cn J6'rg qu) dinh tai l)iirr
19.2(a) cta Diiu I0 nay |ui gi6 rh! lrudng hoirc gid rhoa thuiin trong thoi hqn
90 (chiD muoi) ngiy. kd tir ngiy nhin ducrc 1iu cirr. l nrfints h\rp kh6ng thda
thu.in dugc vi giri thi c6 ddng c6 tlrd bdn cti phirn cho ngudi l}liic hoic c6c b€n
c(r rht y€u ciu mQt t6 chrlic d;nh gi5 chuyin nghi€p dinh Biii. NgnD hnng ei6i
thieu it nh;t 03 (ba) td chtc dinh tsi6 chuten n8hi$p d€ ci) d6ng lua chon vii
l\Ia chon do Ii quyit (linh cu,ii ctng.
I9.:l l)iiLr kidn lhunh toan ta \Lr l\' cic (i' phin rlLr,rc rnurr l,rr:
rl, \girr lrdng ehr dv,'c quri'rr llunh l,)ll c,l phin durre nturr lnr cho ru daDE quy
clinh tai Diiu 19. I vd Diiu I 9.2 cu.r Ditu li nir nitr ng.r1 sau lhi thanh toan
h6t s6 c6 phin dLrqrc rnua liri. Ngin hiing vin bio dlur thanh lo{in dt cec khoan
no vI cIc nghia vu lai srn khdc. bao ddnr cric ti' l.: an loirn trong hoqt dong
ngiin hing. v6n diiu Ii kharr! drnj thrip h(,n mirc trin phip dinh vi cdc dii'u
kiin li6n quan khdc do Ngan heng Nha ntroc qu) dinh. Vi!'c r.\gan hiing nlud
Ili ci phin cua chinh minh phar drldc \gin hang Nhi nutrc chiP lhuAn b&ng
\,ln bdn lnroc ktri rhtrc hi6rr n6u din d6n riec giinr \'6n diiu l9 cna Ngan hang;
(b) ( ri phin tlu(,c rnua lai tho,, qul' clinh tai t)iiu lg.l r ri Dit\r l9 : ctia l)i6u lq rr.r)
\t I rang I l.'l0l
Di6u I-6 Ng6n t IAng TMCP Ben Vier
dtrc.'c coi la c6 phin chua bin thco qu1'dinh ri c6 phin chult bdn. Nger hing
phai liirn tht luc diiu chrnh gijnr rrin di6u ti turmr: img riri tring gii tri menh giti
ric c6 phin duqc ),lgin hang nrua lai rron! lhi'i hnr) I0 l8i]. Li tt ngiy hoirr
thinh \ iec lhanh loan mua l i c(i phin. rrtr ltu(m8 hqp f'hdp luat \ i chfnB khoin
co quy dinh khic:
(.(-) phieu x6r nh:in quydn s,y htu cd phin di duqc nru l+i Juq,c tieu hu\. nglr
sarr khi c6 phin turm! tng Llrrqc lhanh toln Ji] du. (hu tich IlQi ddng quirr
rrr ri T0ng Ci6m doc phrr lrin rltii chru tlich nhignr \t thiet h4r do klong
liiu hri) hoic ehim liiu Iru\ ei phitu g:ir rir Llor !ui NFillt h.rnE:
Sau khi thanh todn h€t s6 eri phin rnua lui. niu long gie lri l.ri sin duqc ghi rrong
so ka to6n cua NBen hang giur:r hcm lUoo (orui,i phi0 rtii t) lhi Ng6u hring phai
tllong biio cho let cd chu n(r hiit lrotlr rltiri hau l5 {rruiri limt rrgi1. lrt tLr
ngay thanh ro6n h6t c6 phin rnua lai.
Thu hdi c6 phin
(.)
(d)
Dilu 20.
W
20.I 'Irudng hqrp nguiri durpc quydn mr-ra c6 phin khdng lharh roin diiy du r ir dung h4n s6
liin phiii trii rrrua c6 phan. ll6i d(in8 qudn tri th6ng brio vir cri quytn 1€u crirr .ri ,l6ng do
thonlr lo:in s.i riin ctin tai (tns r,ii lii suir ti' thi durlc [iy kci trin khoan tiin dr.i rrnhii-ng chi phi phit sinh do viQc khirng thanh toin di5 du gi1 rr cho Ngiin hing.
20.2 'l-h6ng bao thanh to6n neu tai Diiu 20.1 cna l)ii'u l€ nd1 phdi ghi 16 rhoi h+n lhanh lotul
nroi nhrmg klrring ir hon 07 (ha-,-t ngiv kri tir nBi! gri lhanB bio. dia di€m lhanh to6n
\ii !h6ne hrio phai ghi rd truong hqrp khong lhanh rodn dtng 1iu ciu- sri ci' phin chuu
thanh todn h;t se bi thu h6i.
20.i 'l ruong hqp cdc y6u ciu trong thong bito neu tren kh6rg du(.rc lh\rc hierl. tnroc khi thanh
todn dil tli trit cri cdc khoin ptdi nQp. cric khodn lii 1a ciic chi phi lidn quan. H6i rt6ng
qtrtln lrr ci qu\iI thu h5; 51i r.,i phnn d.i. llqri riinr quan tri co tlrt ehAp nhin r itrc grao nqp
r:ic cd phin hi thu h6i the,' qur Jrrrlr tai riic l)ri\r lo-r. l)riu llr.5 ri l)iiu ltt 6 cua Diiu
lQ niiy r i tron8 cic tnrong h(n khdc qu) rlnh tai Diiu lt ni1.
20.4 Cii phln bi thu ht)i hoac du\rc giao nQp si rrd rhanh rii snn cuo Ngin hring. fl$i ,lung
quarr tr! cri (he lrgc ti6p hotrc uy qu\in hun. lirr pharr phL'i lroie giar qurir cho ngudi dl
sd hnu c0 phin bi thu hdi holc cdc (l(ii rrr(rD8 khec rheo nhimg diiu kiin \,i cAch thuc
md I I6i rking quin tri rhi\ li phn h('p.
l rang 24il0l
Di6u LQ Ng6n lling TMCP Ban Vidt
20.5 C6 d6lrg niur giiI cic c6 phin bi thu hii hoSc giao nop sd phdi tt bd ru ciich c6 ddng
d6i \di rlhtng cd phin dri, nhuDg riin plrar lh.rnh Loiin cho NBan hing let t.it ciic
kholin ticlu c6 li€n quan cQng vdi tiir lii thco tr:in lii su.it cho ra1 ngin hart do Ngdn
hrnE \hi,ru6c quj., dinh rio thoi di€nr thanh toan llai ddn8 quen tri c(i loirn qu)En
qu)Ol dinh \i(c ru,lng chi' thanh toir (,rir bq pia tri c,i phriu vio rhoi diim lhu h6i
ho{c giro nrip ho{c co thd nri6n girim ttranh toln rnirt phin hodc loAn b8 s.i lidn d6.
20.6 Thing heo thu hiii se duoc grrr tlin ngrroi rtirn git c., phin br thu hdi rrrrac rh.'i ,Ji6m
lhu h6i. \'i€c rhu hdi van e,i hiiu lrrc lc cu llong tnri,ng hqp c6 sai r,,t hoac bdt c6n
trong Yigc gti th6ng bao.
Didu 21. 'Ihra kC c6 phin
ll.l visc thna ki c6 phin thuc hi6n Lheo qu) dillh eua l)iiLr lt nir. ph:ip luir vi rhta ki r;i
cic qu1, dinh cua phrip luit khdc co licn quan.
21.2 Sau khi \udl trinh dA-v du cdc giil'ro chtmg rninh quyin rhia ki hqp ph6p. nguoi
thria kd lhrrc hifn dang kj c6c lo4r ci nhin au(c thtn l,i tai si, ding kj c6 d6ng vi trir
thinh cri r.l6ng cua NgAn hin8, duqc hu(mg ntgi quyin lgi \:i n8hia \ u cte c6 darn! n,a
ho tluu k6 pht hqp \'oiqu) Jinh ui I)iiu lf rrir \i fh:ip luil ri, liin quarr.
21.3 Ngutti rhta k6 c6 phin cta c.ic thanh vi€n ll(ri d6ng quan rri, Ban kidm sodr vi Nguoi
quan li kh{c duqc so hiru c6 phirn nhung kh6ng dugc duong nhi€n rhra k6 quyin ldm
thnnh viin tlQi ddrrg cluArr ui, rhinh lien Ban kiinr sodt \ii ciic chtc danh qudn ljtLrong iruS.
Diiu 22. Chring nh$n c6 phi6u vir Chrimg chi chrtng khoin khic
22.1 C6 d0ng cira Ngen hAng dugc cip chrarg nh6rr cir phi6u rurmg Lrng voi s6 cti phin liloqi cti phin sti hnu.
2l-2 Chung nhar c6 phi6u cua Ngin hing phai cii ctlc ndi durg cbu rdu sau d6r.
(a) Ion. dia chi Tru so chillh cua Ngin h.ing:
(b) 56 vn ngdy clp gi61. chung nhil ding kj kinh doanh,, Giil chuug nhin tlang kjdoanh nchiqp:
(c) Sir ltrong cd phrin vA loai cii phin;
(d) :!4Enh Bid m6ic6 phiD r.i ldng nr.:nh gi.i si) c{i phiin ghi rron cri phi6u.
u 'lran8 l5l l0l
w
Di€u L€ Ng6n Hirng TMCP B6n Vi€t
(e) I la. t€n. dia chi thudng trr.i. qr.r6c tich. sir giAy chrtrrg 'ninh
nhin ddn, h0 chiiu
hoic chrng thgc cri nhan h{p phAp khrc cuir c,i d,ing ld cd nhinl ten, dia chi
thuarng tru, qu6c tich. s6 qul i'r dinh rlronh llip holir sri rlang kj kinh doanh cua
cri d,ing lir rri chLrc d6i vrli cu phi6u c,r ghi tGn:
Il) ftim tit rt thu tuc churirr rrlrLr,mg eir phirt:
(g) ('hir kj miu cua nguoi dai tliin thm phrip luit \l duu cux Ngiin hinS:
(l1) S0 dang ki'tai s6 deflg k): ca, ddng cua NBen hing \,i ngiy phar hirnh c6 phidu:
(i) (dc ndi dunt kh6c thc.' qur dirrh cu:r l.u.lr l),runh nghii.p dii roi cfi phiEu
cua c6 phin rru dAi.
..ll.J v lec chu) cn quven s(r hi?u co phiin dugc thuc hien rhco qu) dinh cua phip lu6r r i Ngin
ht"e.
22.4 TrusnB h(rp chung nh co phiGu bi hdrg ho+c bi l.i) \o:i hodc bi ddnh mir. nrir ciphotrc bi lieu hui,, nguoi so h0u cti phidu d<i c6 tht yeLr criu duoc cdp chutg rrhiir cir phriu
rn6i \'(ri didu kien phdi dua ra bing chirng ve vi.c scr hinr c6 phin vi thanh roin nloichi
phi lion quan cho Ngan hirg.
?2.5 Trui'nu h\rp c6 sai s6t tron8 noi dung va hinh lhuc c6 phieu do Ngin hang ph:it hinh rhi
qrryin vir loi ich cua nguoi st,l hru no kh6ng bi inh hron8. Cht trch tlQi ttring quAn tri
vi 'l6ng Gidm d6c Ngan hin8 phir litn dsi chiu rrii(h nhicrr \i rhit'l hai do nhtng sai
sot d6 gd1- ra dtri \oi Ngan hirng.
22.6 Chung nh{n cd phi6u cta Ngdn hang khdng dugc su dyng dt cinr cir tai Ng"rn hang.
22.7 Chrmg chi tr6i phi6u ho6c c6c chung chi chung khoiin kh6c cia Ng6n hang (tru cac lhu
chio hdn. ciic chung chi t4nr thirr \ ii ciic liii lieu tuon! lrr) du(Jc nhit hdnh co d6tr vi chri
k! miu cia dai diQn lheo plrtp ludL cua Ngrin hang
Eitu 23. Phit hinh trdi phi6u
Ngodi vi9c ruan thir rheo quy dinh cua l,trarl Doarrh nghigp. vii'e phrit hirnh rrdi phi€u trrii
phiitr chuvin rldi vA c6c loai lrdi phidu khr'rc ciu Ngin lt.rng phai d:rrn biio cac qu! dinh sau:
ll.l Tuen lhu qu.v dinh clra Luil Cd. 16 chtrc tirl dung !A huirng din rqi c6c rin bAn phiqr
luAt c6 li6n quan.
21.2 D6i \di rrdi phi6u chu!'in doi:
frang 26/l0l
Di6u Ld Ng:in Hang 'I-MCP Bin Vi61
(b)
(a)
{c)
'frrii phiilu chu;-dn d6i ln loai rai phiiu c6 the chulin d6i rhdnh c6 phi6u
phi) lh6ng cu Ntsen hing Fhdr hinh lhc(! eic diiu ki.i di ,luoc riic dinh rrong
phuonE.in phar hanh:
Vi6c NBin heng phiil harh trii phii'rr ehLrtin rliri phai duoc Diri hfri rJing
c6 d6nts lhong qua vl dLrqrc 'lh6ng ilir( NBin hantl Nha nuoc chip rhuin bing
ven bin:
Ngin hiurg quy dinh cy thi vi plrtrtrng thirc phtil hinh. lhiri didnr pl r hadh. rhoi
hrn chu\il d,1i trLii 1:lriiu. ti li (hu\il .li'i rr.ri phri.rr. hiin J,', brtn dang {iri
ei' I'hriu. rnuc dich .Lr Jun! nFU,',n Ihr lrr nhill lriillh lrdr nhjdu chuven (li,i.
cic qu}'en vd nghia \u cux ngui''i su hiru trir phiilr chulin ddi rhco qur dinh
cua phip luir. Nhihrts lh6ng tin n.r\ phiii drrt'c trin8 khai \ao lhai diCnr phdl
nann lrar phreu chulcrr d(n:
I hu luc. h6 ss \in phiil henh rrai phitu chri\ a.n dii .lrrrte rhgt hitn rheo qu1.. dinh
cia Ngin heng Nhi nudc va cdc quy drnh cua phirp lu6l hi€n hdnh khac c6 li0n
quani
llQi rJtrng quriLn rri co qurin qultt dinh loqi rrdi phidu. t6ng gid lri lr6i phiiu lithti didrn ph6t hanh. nhung phar h:rL, ciio Dai hqi d(ints c6 diing rai cuqc hQp gin
Dhir trt rruohg h(I) phir hinh trii phi6rr churin ,lor hu qr') di0h r?i I)itu l'1.:
'ft"nl, toeo "6
pf,in, trrii phi5u
\
.l//
(d)
(c)
Di6u 24.
C(l phdn. uei phiGu cua Ngan hiing dugc nrua hnnA tiCD Vi€l Na$ ve ph:ii thanh to6n du mot len
trir lrlronE h(.lp nhiit hinh rrrii phiiu ra th! truinrg q'-roc ti'.
ui) Irans l7i l0l
Dieu I-e NBan Iling TMCP Birn Viqt
CHUO]\*G 6. CO CAU T6 CHUC, QUAN TRI VA KIEM SOAT NGAN HANG
Didu 25. Co cAu t6 chfc, qudn tri, ki6nr soit Ngen hing
('o ciu t6 chuc quarr tri. didu hdnh vn ki6m sort ota Ng6n hing bao gdm
25.1 Dai h'5i ddng cd d6ng:
25.2 II6i d6ng qutin trir
15 , tJrn krcnr srl^t:
25.4 T6ng Cirim d6c.
CHUONG 7. CO D6NG VA DAI HOI DONC CO DONG
Didu 26. C6 ddng
26.1 ('ir d6llg li nhnng nguni clrt so hrlu Ngiin hAng. c6 cic quyer va nghia vu lrr(nrg ung
theo sri c6 phiu vi loai c6 phhn nri hq scr htLr.
26.1 Cti d6ng duoc c6ng uhArr chinh thuc khi .l6nE di ritn rnrru cir plrin vir Jrroc ghi ttn vAo
s6 dlng tr-r'c6 d6ng cta Ng5D hirng.
26.3 Ngin hdng c6 16i thidu 100 (mal rriirrretr d(ing ri kh0ng h4n chi s(i lu(,n8 roi da. rrir
trutmg hqp Ngen hAng duoc kiim so:it dtlc bi6t dang rhuc hifn phuorrg iin chul En gico
bit hu6c theo qu1 dinh cua Lu4r ( a( 16 chrrc tin dung. )'lBroi so htu c6 phin ph6 rhirng
ggi ki cir ddng phd rhring.
26.4 Viee ct nguoi dpi difn theo ty quyi'n cua co rli,rrr t,ri \dn h.in! lhuc hiitr thco qrr)
dinh cua phdp luit c6 lian quan.
Di6u 27. Sd dlng ki cO d6rg
21.t S.l ding kj c6 ding dtrlrc Lip \ri luu giar drrdi d.rng \:rn bin. rip dir lidu dien tir hoi-rc
cii lrai loai ne! lir khi Ngen hing drrtrc cip giir ehtng lhin ding k! kilh doanh. Sa)
ddng ki ei Jirng phii c6 cic noi drrng chu \iu si r dii):
( ) '10n. dia chr 'Inr ss chinh ctn NgAn hlng:
lh) lringstci phin drrr:t qLrriu chjobirr. lo-i .,'' phrin Jrruc qurinchdohinrrsrjcd phin durrc quydn chi'ro hin LrmB lo i:
lL l lring sL'' c6 phin di hrin L :r ttm! to i vi fiti tri ron (6 nhrirr Jri poD:
ll'll rrng 18/ l0 I
Didu L€ Ngdn tlirng 1-MCP t3in Vi6t
(d) Ib. ten. dra chr thuong rrt. qu(ic rich. sd rhc cin cuoc ca)ng d6n. sti giSy
chrng minh rrhiln diirt. hqi LhiiLr h(,ar ullrmg lhqc (d nhrin huP phip lhic dni
\ui cd d6ng li cd nhan: ltD. rni sd doanh Dtshidp horic sri quldt dinh rhnrrh
Iin,diachi rruso(hinh J6i \1ii c(i d6ng li li, chuc:
(e) S6 luong cO phtu ttrng loar cua nriri cir d6ng. ngrll- ddrg ki cri phin
27.2 Sir ddng ki c6 d6ng duoc luu giir tri I ru s(, chinlr cua \g.in h.ing hoic Trunll rdm
ddn8 ki. luu ki. bt trrr Yd thanh to6l1 chimg klroiin thco quy dirrh cia phep lud-t hoic
lhco quy6t dinh cta H6i ddng quan Lrr. ( tr dtrng co r.lurin ki6m lru, lrr clru hoqc trich
luc. sao chdp nQi dung so din! kt ca) dring trorrg gi(i lim \-iac cua Ngen hinrg hoac
TrunS 16rn dang kt, Iuu ki. bir lrt ti rhanh toen chrnlg khoen-
Di6u 28. Quy6n cta c6 d6ng
28.1 C6 ddng ph6 th{ing co ciic qu;-tn sau di1:
(a) 'fham dv Yil phdt bieu lrong cic cuo. hup l)4i hi,i dirng crl dong va thtrc hi+lquy6n biiu qu;-6t truc tiip ho{c thring qLra J.ri diEn,lroc ri\ clu1in tai rrr,)c hgp
hoac th6ng qua hgp tryc tuyen. bo phiiLr tt ra. bo phitiu diin tu hoi-c hrrh fitcdign tu khtia: Dr6i ci' phirr plrri thong co rnqit phitu hii'u qrrydt:
(b) Duqc nhin cd ruc \oi rnte th,ro qu1.it dinh cuu Dai hei dirng c6 d{lng:
(c) Dugc uu tidn mua c6 phin mrii chio hin trr(-nE ur8 \ or l\ li co phin phri rh6ng
cta trmg c6 d6ng lrong Ngdn hirng;
(d) Xenl xdt. trJ cuu \d lri(h luc cdr thd g li lron8 Danh s;ich cir d6ng ctr quy-in
bidu quy6t vd y€u ciu sua dOi ciic thdng tin kh6ng chinh xiic:
(c) Xem )idt, lra c[tu. trich luc hoic sirr],jhup Diitr l! Ngin hing. si: hiin bdrr hqp
Dai h(ri ddng c6 ddng !i cric nghi quy-6t cta l)+i h(,li d6ng cd d6n8;
(l) Khi Nlin hdng giii rhri hoic phil \iln. rlrrrrc nhiin rnirt phin tii s.rr! ci)n liri trrorg
ring rfi so cd phin g<ip v6n T'ao Ng;'rn hing satr khi \ger hing dil lhanh todn
cho chu ng vi cdc cri dirrrg nim git loai cO ph6n kh:ic c(ra Ngir lriog theo qu1
dil)h cua phip luatr
(ts) I)r(Ic chlry€n nhu(]ng cir phin cho cn t!,ing khrrc ttrrr r''J-!iin hiirrS. chLr lo ch&c'
cii nhiin kh,ic hoic bin la-i cd phiirr clro \gdn hring thco tlur- tlinh cna Di6u Ii
nil \i phiip luAt ci) litn qunn:
W'Iiang l9rl0l
)
I
LU
Di6u I-9 NgSn I {dng TMCP Bdn ViOt
(h) Dutrc ty quyin bing van ban cho ngucri kh6c lhtrc hien cdc quvtn !'d nghia
r1r cta nrinhl nguor duoc rl\ qu\ir) duvc ul quyt'n lui bing vln bdn cho
nguoi khdc n6udugc c6 d6ng di,ng i: ngurri <lugc ur quyin lhi)ng duqc ung
ct roi lu cach cta chir,h nrinh.
:E.l C6 ddng ho+c nhom ca d6ng s(, htu rri Ioon (nruor phan lrill)) tortg si) r,-r phin phi,
th6ng trong thdi han liCn l$c it nhit t)6 (siiu) lhing. 16lhem cic qurill sau:
(a) Dt cu ngudi vno H9i d6ng quin lri \ e Bun ki€m sodt (neu uu). fty lhu6c vao
sd luqmg thdnh \iCn Itir dtrng quan tr! \ir llal liim soet. sd luong rrrrg ct ri6n
rnir rr6i c0 Jdl!. rh(i,n ri' di,ng e,i q ur irr .li cr phu lhuoc lt le sc tri.ru c,\ nhen
cua mor nhom thc,r qu1 tai Di6u 3l{ i I)ieu li na1.
(b) Xem x6t vi lrich lu. sd biEn bao ri cic nghi qLrlir cia tl.ri drln! quirl tri, bzio
cao tai chinh gita n6nr rii hirrg nim theo miiu cua h9 tlrdng kd toiln Viet Nan
\tl cdc bao cdo c0l lJirn kiim toat.
(r) Yiu cau lri+u tap h(!F I)ai hii Ll6ng eri rling tronB trLron! hgp s.ru.
(i) Hgi ddng quan trl \i pham nghiem trgng qulin cua cri d6ng. nghia rq
cuq ngroi qudn li hoAc ra qulit dinh tuot qud thdnr qultn duqc giao;
(ii) Nhi(n L1 cua llqi ddngquan tr!di ru1.t qud 06 isiu) th6ng m:i Ilaidonr
quh rri mii chuir tluqc hiu thar tlr.i:
(iii) Cdc lrudng h(rp Lhlc lheo qu1 Jinh cua l)iirr li'Ngdu hiug.
Y€u cau trifu tap hqp Dai h(i ddng c6 d6lg phai drroc lip bing rin bdn r r'i phai
c6 hO, len, dia chi thutms tri. s6 Thi can crr(ic c,'!ng dln. si, Gri)' chirng ninh
rrhrirr ddn. H0 chi€u hoa( clrmr8 lhrrc ci nhill h,.1, phip Lhtic dor \(ir co d(ing lice nhen; t€n. mA s6 doanh nghiip ho6c s., qultt dlnh thirnh lip. dla chi trl so
chinh d6i voi cd ddnS li r,i chtr: s,l c6 phin r a rhci diem rling ky c6 phin cri.r
lrnllL c6 d0ng. ldng so ei, Frh:iu cta cr nhom c(i dirg {u tv l('su htu trun8 runt'
s6 c6 phin cria Ng6n hin8. cin ru vii l! do liu c:iu tritu l6p hop Dai h6i iltrrrg
cd d<ing. Rdm theo ycu (:'lu nhJi (o cic lii li+u. (hr?ns c[r ri cdc vi phanr cua
lldi d6ng qudn tri, mrc d('i vi phanr hoic vi qur it dinh r rrtn quri thim qultn
(d) Kiirn trx va nhan ban sao hoac b:in rrich d6n danh sich ciic eo d('ng co qu)tu
rhum dtr r',i ho phi6u tar Ihr hor (li nl: cd (liut:
l-rang 30/l() I
Ei€u L0 Ngin Hring I'MCP Ban Vi6t
(c) Yiu cnu Ilan kiiur sodr kitnr tra ttntg t6n di cu rh6 IiCn quan d6n ,lurin Ij. diriu
hinh horl dpnts cu.r NEin lrrrr! lhi \,rr lhd\ ein rhitt. Y€rr ciLr phir bing r.,in han:
phii c6 ho. l6n. di.r chl Lhuin! (ri. Llr.r(',t ti(h. s(' Cri] ehrnrg nriuh r lrin drin. LId
chrdu hoilc chrn:g thuc ci nhin lnn l\hiP khuc cliri roi cd dung li c, nhan: len.
dia chi thrrrmg tru. qu0c tich. sd (lry6t dinh th.inh l:lp hoic s6 ding k! kinh doalh
d6i v6i c6 d6n8 lt 16 chnc; s6 lrqng c6 phin vt thiri didm dlng ki ci phin cua
ttnrg cri ddrrg. t6ng s6 cri phin cu.r uri nh,inr cri Jdng Ii rr lt,s,r hiiu rrong r6ng sf'
ei' plrin cua Ngin hang: vin di'cin Litrn rrir. tDu( dich kiiu) lrl:
(l) Cdc qu1't'n khdc rhco qu\ dinh (u.r t,lr.if lLur \:, l)riu l.; ri\.
28.3 Sri luqng trng ct ri€n rnii cic nhrinr c(i il(ing cu qultn di.cu r ao lkii di,ne quen tri vd
Ban ki6m soiit cu thd nhtr sau:
(u) Cd d6ng. nh6m cJ dirnc so hiu tu 11,". Jin (luor l0'" tong s(' u,i phin e.i quvin
bidu qu;-ir duoc di cu l6i da 0l (nr6r) irng ci \ iarr:
(h) Cd d6ng. nhorn cir dirrur so huu tt :0q' din drRir ]0"'o t,i !. \,, (i' thin ((i qu)in
bi6u qu1€t dtr<rc d6 ct li)i da 0l (hai) tng cr liin:
(!) Cri Jring, nhont c0 dirng s(, h'iu lt J(lo" rlin dv,'i JOo " ra,nF s(i c,i phin cr; qu1in
bi6u qu16t duqc di cu r6i da 0l (ba) ung ct lia'ni
(d) C0 dong. nh6m c6 d6np sa hiu lu {0q. din duoi 50o" ting sri cr', phin cti quli'n
biiLr quyit rtugc di cu l6i da 04 {h6n) rmts crr vien:
{c, ( 6 d6ng. nhom c6 ddng so hr-nr rt 5U'6 din tltrrii 6{1"" ttrrg sri ti' phrirr e,i qurin
bi6u quy6t duqc dt ct t6i da 05 (ntrm) un8 ct \ ien;
(l) ('(i(l6nA.nhLirncod6ngsuhnutu{'0o"<i6ndurrr70o,,ti,ngsi,r'i,fhint,iqtrlin
bi€u quyit duqc dd cu 16i da 06 (sdu) rms ct \ itn:
{t) ( i'r dnrtB. rthrinr ci, rllng s,',lrtulir'(l",dirr,lrlil l{00,, t(ir)!\ircir Dlrin t,'qurin
hieLr quldt rlugc di cu tdi dx 07 (bei-) m1g ct viini
(h) ( (i..l6nd. nhom c,i ddrrg sr' htru rrr S0"" den Jui'i gnoo l(ing:,i' ca' nh;1 laqrrlin
biiu quytt duqc di cir l6i da 08 (d|n l ing ctr \ i€n.
28.,r ('ird6ng tru tlii biduqul6rc,iqLrlinbriuqurir.t cae rindi thutic thim quvin curr l)ai
hfli diing cir rl6ng voi s6 phiiu hriu qulir nhiiu h(m s(r loi c6 phiin phd rh(lng vii cric
qu)in khiic nhu cd ddng ph(l th6rrg. lrir \ r(r( ( hu1'er nhuqmg cri phin '!'i cho nguoi khiic'
!
i.,
t
tll, i-t Irang 3lrl0l
U
Di6u L€ NgAn tlAng TMCP Ben Viet
28 5 Cd d6ng Lru ddi cd ttc co cdc quyrln sau di1'':
(a) NhAn c6 tfc rhco mrjc uu dei theoqu]a'tdinhcuat)irrhtiidringcdd6ngkhiphrlt
hrlnh c6 phin rm dii:
{b) Du(r( nh|n l-oi mpr phin tai sin con t4i tucmg rnrg rti sd cd phin gop ldn ldo
Ngiin hrinB. sau khi \gin hing da th3nh toin hrit cac khoirn rt(r. eo phin w dii
ho:in lai khi Ngdn hing giri thi hoi-( phi s.in:
(c) Cic quyirr khdc nhu cd d6n! ph6 lhants. rru quvin hrr=rr qu1it. du hgp Dai h6i
dirng cri d6ng, dC ci nguoi vio Hgi d6ng quan trr la }lnn kii'rtt sorit
Diiu 29. Nghia vU crla cd d6ng
29.l C6 d6ng cua r-gin hring pl1ai thuc hi(-n ciic nghia W soLr:
(a) 1-hanh todn du s6 c6 phiin canr k6t rnua lrong lhdi han do i\''gen hing qu1 djnh;
chiu trlch hiem vi cric khoin nqr vir nghia rru tii srln khic cua Ngin hiDg
trong pham vi s6 v6n rlI g6p Yio Ngdn hdng:
(b) Khdng tlugc rri( r6n c6 phin di g6p ra khoi Ngdn hiLng dt6i rnoi hinh th{tc dAn
dEn riQc giirm r6n ditu li cua Ngdn hdng. tru rruonS hqp durlc Ngin hdng
hoic ngudi khic mrr liri eir phin theo qul dinh rai l)itu li ni1:
(c) Chiu tdch nhiem lrudc phrip luit ri'rinh hr:p phbp ctr ngu6n von rnuu. oh6rr
chu!'dn nhugnS cir phin \giin hirng: khring su dunE nEuin r6n rlo Ngin hdng
cap u'n dung d€ ua. nhon chuyOn nhvQrg.,l phin cta Ng6n hing; l,h6ng duqrc
g6p v6n. mua cd phin cria Nulin hing duoi l€D cta c6 nhAn, phrip nhAn khric durti
mai hinh tbuc. lrir trrrong hop t)' thdc thco qu1, dinh cua ph6p lr-ritl
(d) l-udn tht DiAu l€ rd Qu1 cho qunrr tf n6i hir Ng5n tring:
{c) ( htip hinh qu1€r r!inh eu:r I).ri hgi Jong cri d;ng. ll(,i dong quan lri.
(l) Thgc hign cdc nghia r u khic lhci, qu\ dirh I)iiu li rriv ti Qu! chi quan lj niib6 cta Ngan harg:
(A) ('hiu irdch nhiem cd nhtu th' nhLi'r dunh \grin hang (lu(ii Droi hrnh thuc dC rhuc
hie,r nr6t trong cic hirnh rrsau d;ir. \ iph.rrn fhrip luiir. lirin hdnh krnh doanh
vi cric giao dich khric dt 1u l(l hodc phuc \ u lqri ich cia 16 chuc. ci nhAn khact'lhunh roan cac khoan ntr chur Ji.n hu rrutic ngu.r co tiii rhlnh co lhe ria) ra
'l"ranE 32/l0l
Di€u L€ Ng6n Hdng TMCP Bdn ViCt
ddi voi NSdn hbgi
(h) Cung cAp th6ng tin var dia chi chinh xric khi ddng k-i mua c6 phin.
29.2 C6 d6ng nh6n ty thric diu tu cho td chic. c1' nhin khdc phii crLng cdp th6ng tin vt cht
sir hEu thuc sg cua s6 c6 phin mi nrinh nhin u] lhi( diu lu: rriu Ltrong eung cdp th6ng
lin cho NgAn htng. lrong trudng hop Ngdn hing phirt hid ra chir sir hiru tlruc su. llqri
Jring qudn tri cua \gin hirng cd qu\tn dinh chr ciic qutin crl dong Iii.n quln d6n s6
c6 phiu kh6ng c6ng khai chu so hriu thlrc s1r.
29.1 Udo vO u-v lin, tai san, lqi ich vi gii bi mrir ri cie hoqr ,JQng cua Ngin hing.
l().4 ( ic nBhia \1l khic lhco (tu) dinh tci Diiu li nj-,- \ii \tu\ dnrh ria lhiif Iui,l
Didu 30. Dgi hQi rt6ng c5 tr6ng
t)ai h6i ddng c6 da)ng g6n t6t cii ciic c6 dong co qurin bi6u qu1,6t. lri co quan quydt
dinh cao nhdt cria NgAn hing.
Di6u Jl. Thim quydn triQu tap Dfi hQi d6ng c6 d6ng
i L I Ilgi d6ng qunn tri triQu lap hap Dai h6i dbng cfr dirng bir thudng trong ciic lruong hqrp
iilt
)
Ei,
\I/
sau
(a)
(b)
tl6i ddng quAn tri xdl rhdl' criin thiSr |i lqi ich cira Ngrin hdng:
Ilang cin d6i k6 toin hiug nam. ciic bAo cao qui hoic l/'2 (mot nia) ndm ho4c
bdo ceo kiem toin cua ninr tiri chinh phan irth v,'rn driu lE di bi rrrit m(it nua so
vr,l so oau K)':
Khi s6 rhinn r iEn cu.r I liri .lung quin lri ir h(,rr .r' tlrrrnh r rin nri lui-t phip qu]
dirh hodc it hol1 211 (hai pluin bal t6ng s6 thaDh Yiarr cua rhiC k! ho(ic khorlg
,.lu sri thinh r iEn tor thiiu thu,, qur rJinh tai l)itrr Ii nrir:
( 6 d6ng ho4c nh6n1 cd d6nts so hiiu lr€n 109i, l nruoi phirn rrarn) t6ng s6 c6 phin
phri th6ng trong th<ri han li0n tuc il nhdl 06 (s6u) rh6ug;.,itr ciu lriQu l6p Diri
h<li cli)ng c6 d6ng bing mQt vlin han kidn ngh1. Virn br'rn ki€rr ughi lriQu rnp phii
nirr ri Ii do \a muc.li,ih eulii hr.'p. co rhir li (tix cru ct \l'ln! lien qurrr (\in
brin kiln ngh! cJ lht li]ip lhirnl) rrhriu briLn J€ cir ,lu thrlr ki cta 16l ca (iic ci'i dinr!
c(i Iitn quan):
Ihco vtu ciu crlu Unu kitnr soiit niLr llan kiarr soit c(i ll do lin luong rints ciic
(c)
(d)
q(e )
'liAtrg ll.'l() I
Di€u LQ Ngdn Hdng TMCI'] Brin Vi6t
thinh vien I{gi ddng quin rr! hoic Nguati quin li cip cao cua Ngdn hdng (Cht
tich, thanh vi€n HOi ddng qunn Lri r d Tirng Girinr d6c cna Ngan hiing) vi phqm
nghienl trgng cdc ntrhia yu iua hq lhe('.ltrv tlinh cta t)iiu l( Ngin hing vir quy
dinh cua phAp luat hoic Hii ddnts quiin tri hiinh dQng hoAc c6 i dirrh hirnh dQng
ngoii pham vi quyin tran cua minh:
(l) I'heo ycu ciu cua Ngin hdng Nhi nuoc:
tF) ( iic truimghqft khnc thc,r qu1 rlinh cua phap lrri'rr rir t)iiu lt nirl'.
.i1.2 lldi ddngquan tr! phai trieutaphopDai hoi rlong e,i Jrirrg trong tlrtri hani0(bamuoi)
ngay, kt tir ngri) s6 rhdnh viCI tldi d6ng qudn rrl cdn lai nhrl qu] dirh tqi l)iau -11 .I (c)
cira l)idu l0 ndy hoAc nhin dutrc v0u ciu quy dinh tqi l)i6u.ll.1(b), I)iiu 3t.l1d),
l)idu i l. l(c) r'i Diiu 3 l. I (l) cu.r l)ii'u li na) .
31.3 'l ru(ing hop llQi d6ng qurin tri khi,ng rri('u r1p hop l)ar hqr Jnng ci, d6ng nhu quy dlrh
ti:i Diiu I L l vi Diiu 31.-2 uua I)ic\r lg nirl rhr rronB thdi lrirn 30 (ba mu,-ri) ngd) li6p
(hco. Itx kitrn so:il pl)ii thay lh.l ll6i d6ng (luan rri lriiu tip lk,n Dii hqi d6ng eri
d6ng theo quy dlnh cna Diau li nay rd qu)- dinh cua phip luiit.
:i1.4 'frnong hop Bdn kiem soit kh6ru lriiu lip hop Da-i lrrii tlting cti rl,ing rher') quv di h ui
I)iciu i l.l cun Dieu li nd\ thi ,ra',linrg lx,ae rrlrunr cir.lunE,luc.re di cipt,ri t)iiu ll.l(Jlcua l)ii'ulinulcoqulinL.l4idr(nNgrinhingtrir,:utiiphppl)aih,ii d(in! c6 di,ng lheo
qu] dinh cta Didu li ney va quy dinh cua phdp luAt.
1l .5 'I5t ca chi ph( cin rhi6t rJd tri6u tAp vir ti6n hr\nh hop Dai h6i dting c6 d,5ng theo qu.,- rlinh
tai ciic Diiu I L2. Didu 3 t .l ti Diiu -\ 1 .4 l)iiu )i nril sCrlo NEin han!,lhanh toril. Chi
ph; Di) I(hi)r)E bro cdm nhtnr chi phi Jo cn J(ins chi liiu khi lham Jlr Dai hqi ddng
cti d6ng, kd ci chi phi nn d vd di lai.
:11.6 ]'ruitng hop llt)i d6ng quiin lri. Ban Lie'r \i)dl [ha'Dg rh\rc hi!:n Ju{,c nhi€nr vp qur
dinh tai l)iirr I 1.2 vi l)idu i l.l l)iju li nriy thi Chu rich Ilrii tlt\ng tlrrin tri, cic lhAnh
vi6n l{0i ctring quin tri, llan kienr soiil phai chiLr lriiclt nhiarrl lrrrdc phiip luit vr'l phai
bdr thu<rng thiQr hai phrt sinh,t6i \(ri Ngin hing.
Di6u 32. Quytn h1n vir nhignr vu cria Dti hQi ddng c6 atdng
D$i hoi d(jng c(i d6ng rhurng niCn duqc rd chuc nrdi nirn mol lain do II6i tl6Ig qtran trii2.l
w 'I' nng 34ll0l
Di6u L6 Ng6n Hdng TMCP Ban Vidr
rrieu vip rrong rhdi han 04 (bdn) rhring k6 tt ngd-v let lhuc ni'm liii chillh. Dai hei ddng cd
.t(ing thrrimE niin kha'ng dtrr*-, tti clrue riuui hirrh tlrt. lil ) k;iu barg lar b n
:12 2 Ihi h6i ddnp cd d6ng c6 clc qul in r,il nhidm vp sau cliy-:
(a) Th6ng qua dinh huonp phiit triin cta Ngin hiing:
(b) Quvel dinh srra d6i. b(i sung Didrr 16 Ngan hir)tr:
tc, Phi chuin qrrl dinh li't6 rlrrr. rd hoar rldng crra lk'ri dr'rng tluu rri. Bur ki€rn so6t;
(dl Qrrl[r dinh s6 lugrg rhdnh rrin Hdi tirirrg quril tri. danh \.jen l]a,Il kien) soiir rimg
nhifrrr kj': bdLq mr6n nhi€nr. brii nhiCnr. bdu b6 sung, thay thO rhinh \ rcn HQi djngquanbi.lhanh\.iCnBnnkienrsodrphuhqrp\.(iiciicdidrrkidnviriCuchuin(lu]dinh
(ai DiAu Ie nAy vicdc quv dinh ctx phiip hrir c(i li&) qu,rn;
( e) Quyit dinh t<ing muc tht lao, rhuorrg r i cdc loi ich kh6c heng ,raln dor r oi rhanh
vidn HOi diing qunn trj. thrinh \,ien llun ki6m soiit vi ng6n siich hoat d6ng ctaH6i ddng qudn rri. Bou kidnt soili
(0 Xcnt \it vir xu Ij !i phaD cira H6i tt6ng qudn tri. llan kiam soiil gay thier hai
cho Ng6n heng va c6 d6ng cta Ngdn hiinq:
(g) Quy6t dinh c(, cdu t6 chuc. b6 mi-y quan li, di6u hrinh cria Ngdn hing;
(h) 'l hcirrg quu plruong rin rha.,- drii nrriic virn diiu le; thOng qua phu(rn8 dn chio biln
cri phin. bao g6rn loai cir phirr r ri tirng sd c6 phin cua ttng loiri tlucre qul i.rr ehrio
bint
(i) -l-h6ng qua viec mua lai hon I09/o (muoi phin rritnt) ca) phrin tii hrin rlreo qu1,
dinh i&i Diau IC niy.
(j) l hdng qua phucmg in phrit hrinh trrii phiiu chul En rJiri:
't-h6ng qua muc cd lirc thanh torin hing n6m cho Inii lo4i cri phin phn hr,rp rtti
I uit Doanh nghiEp ri cic qurin gin liin rui loai rri phin do. Vuc c6 tuc ndy
[h0ng cao htm muc ma llqii d6rrg rtuiin r.i tli rrShi sL,u khi dI lham khio i ki6n
cic c6 dOnS tai DaihOid6ng c6 d6ng:
I h(ing qua bdo (6rl tii thrrlt hiurr nirrr di.hr!( liinr k,iin: nh(I,'ng iin Fhin fhi'i[.rr tthuan sau khi Ngln hring rli h,,nn lhanh r8hia \u thtr; \ii .i( nEhir \u liri
chinh khac cta Ngan hiin!:
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Di€u L$ Ng6rr l tang 'f MCP Bdn Viet
(m) LUir chen c6ng ty ki6nr todr.
(n) l'ha)ng qua bio crio cta llgi LlSng quan tri. Ban kiirtr soit ri viic thyc hi6n
nhien) vu, quy6n h4n:
(o) t trdng qua cic hqrp Llirng, giao dich cria n-gin lrring cri gid trj lon h(ln 209i, (hai
Iruoi phin trirll) r'irn didu l(i cua Ngi hdntr ghi trong bdo crio tii chinh didtrgc ki€m toin gin nh6r giiia
^*pan hing v(ii rhenh vien ll6i d6ng quan tri.
thrinh vien Ban kidm soit. -long (iidm tl6c. co dirng kin vii nguoi ci) lien qual
cta he: C6ng ty con. C6nE, ly lidn kCl cua Ngin heng. l-rong truong hop ndy.
c:ic ci dring ci, lrCn qucn llr6ng c,i qurtn bi6u qul it:
( p) [ h6rrg qua phuong rirr g6p r,3n. muu c6 phin cua cloanh ngJriip. tir clrtc tin dung
khdc cd gie lri tir 20% (hai rnuoi fhdn trtrnl) tr(y lin so \ui vnn diiu l{ cua NEen
hang ghi lrong bito cio liir lhinh di duflu kiinr l,'in Ein nhiil:
(q) Quydt dinh vi6c diru tu. nrLra. bdn liii s6n cira NgAn hillB c6 Eiri tri tir 20% (hai
mLroi plrin lram) lry lCn so riri v6n diirr lc1 rr.r,r Ngiin hing ghi trong biio ciio
tiri chinb di dugc liim ttxin gin nhit:
(r) Qu)tt dinh lhnnh I6p C6ns ty coD:
(s) Quy6r dinh viec chia. lich. hqrp nhir. srip nhrip. chtrytn diri hirh th0c phdp lj.gidi th6 hoac y€u ciu'Ia)a 6n m(i tht ruc phi san Ngerl hing:
(t) Quy6t dinh gidi phrip khic phuc hidn dpng lor \ i lai chinh cua NlAn hdng;
(u) Cic qtrydn vri nhierr vg khic theo qur dlnh 1li t)ii.u 19 ni) vi phip luel c6liOn
quan.
:12.i l)ai ltrii cirrrg e6 dirng thrrrrrtg rriin thii,r luin vr lh,,nB quu toi thidu crc rin,Jiqrrldinh lfli t)iiu j2.l{l) vll Diin ll.l(n) uta l)iiLr li nrir ri c:ic vjn di kh6c lhuoc lhimquyin theo qu-r'dinh tai Diiu lE niry- ri phip luor c6 lien (luan.
i2.4 Cd d6ng kh(')nA dugc tlam gi. h,; phriu trong tut rrui,n8 h(.'I, $u dd!:
{a) t hnng qrra cnc h,lp J6ng qu1 Jirh rar l)iirr il.2 eua Diiu li nif khr c6 d6nf d('r
ho.ic nguiri co lra.n quan r,''i tr\ d6n8 ,I' lii urir hi.n rua hrlp d6ng:
(b) \'igc mur lai c6 phin cu;r cir tli'ns do hoEc cu. rrgrroi co li€n quan l(ri c6 di'ru
do trtr truirng hqp Yi(c mua lai co phin duoc lhllc hiCr! thc(r l] l€ Jo hi cta lircl ciic c6 ddng hoac r iec mua lai duoc lhrrc hi0n rh6ng qua kh6p l6nh ho4c chdo
'rft'ngl6ll0l
Di6u L6 Ngin HAng 'I MCP ltan Vi6t
muo c6ng khai Uen So giao dich chung khoiin.
12.5 Tir cu cac nghl tlLrlit lir cdu rirn d6 dd duqrc dua vao chvong lrinh hgp phrii dugc duo
ra thao luri-n vir bilu quyCr l4i D4i h$i dong c6 ddng.
Didu 33. Quy6n d1t hqp D?i hQi adng c6 <l6ng
i
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1t
I
tl. t
:1i 2
11.3
l1 -l
i3.5
C6c c(i d(ing c, nhin hoiic r)guiri dai dien thco irr- quyen c(l ddn8 ld tO chuc c6 qulin
lru( liif lharrr du l)ai h6r dring cri d0ng hotrc u\ qultin rlro nguoi khirc thanr du eurlc
hof \Srrir du0c rir qrrrin lh,ing nhit lhril li ci, J,'nS.ur NFan hinp. \'iaL u\
qurin rlurr. thuc hii'n thco rlur dinlr cu.r Di.'u It ni\ \i lhiin luiir c,i li6n qurn
truunE h(rp cd d6ng la nhip 'rhin nxii ri' chuc I r hr)i( lhira li qulin ra nghia rg cri
d6hg lhi c6 da)n8 niy gui cho I l6i ddnS quan rIi ciic r lrn ban c6 hi€u lsc ph6p l! vi vr(c
tir chiru hi lrr)ic lhur ka.li IIni dc,lg quan rri qurt't ,.Jinh ri c,l dr.,ng. co phiiu. 16
phin vi nguoi duoc du hop theo quy dinh cua ph;ip lurit.
'Iruong hgp c6 plrAn duqc chuyen nhugn8 rrong thoi gidn tt ngay lap xong danh sich
c6 d,lng din ngirl L}iri nr4c hr1p 11u; 1,U, aOng cti JOng rhi nsuui lhen chuy(in
nhugng cd quyin dv hgp Dqi hr,ii ddng cd drlng thal rh5 cho nguiri chuyen nhugng
d6i vii sr'r cti phin dd chuyen nhudnB.
( iic cLi dir)F ci, qLr)in thanr dLr l)ui hoi tlrrng cir di{B lhu,! Iuit phof c6 lhi trrlu ti€p
lham dg lrodc iry quf in cho d1i di6n cta minh thirnr du. lruirng hr,r1r cri nhiiu hon
m6l nguoi dri diin lhco ti) qurin ,lusc ct lhi ph;r xiic,linh clr thi so c6 phin ti sd
phi6u biu cua rn6i nguoi doi di€n trl chuc [i c6 UOng c0ng t1 cti phir c6 so hiiu il nhil
I0% (muoi phin trim) tdng si' c,i phin ph(i rh,lng (ri qultn rrr qulin loi dr 0i (ba)
nguoi tham d\r hop Dai hdi dtrng ei) rtdng
Cd d6n8 la rLl chric co qulin cu or,it hoac mirt s6 ngutri tlai di€n thco t] quvin thyc hiQn
cdc quydn ci> d6ng cta minh thco quv dinh cuu phdp lrrirt: trrrtmg hqp (o nhi6u hun nlot
Iguiri dar diEn thco ul qu)-r:n hoac lha] d6i ntrtoi Jci Jilrn lh(o u\ qtr\en ph:ii Ju(rc tha)ng
biio hing r irr hiin cho NBir hiirg lr,,n! qu\eD du\'L ctr llri Phirr \iic Jir r utr lht' so c(i Phin
\ii sonhr,.jL,biulirnrii d,,idiir) Vric c(r. chrim Jrn hoJc thal rl.ii n8uni dai dien lhco uf
qufin phei duqc th6ng brio bing rtur bri,n uho Ngrin hirng trorrg thur han strrn nh5l. Th6ng
hil(l nhxt co crlj not oun-! ant) \au iilt)
(a) I in. dia chi thrrorrg tnr. qutic r!clr. s6 r A llgdl qtry6r dinh thanh Idp hoAc dInS k!
kinh doinh cia c6 d6rgi
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Di€u LQ Ngin Heng TMCP Bdn ViOt
(b) Sir luong c6 phin, loli cri phin va ngr'ry ding k)' cii d6ng titi tl'gin ha!$g:
(c) I l(r. ti',r. dia chr lhudng tru- qu,it tich. si' riiir chLnrg minh nhrin drin. hQ chi.irr h('lc
chiulg lhuc cd nhar hqp plrip khi,: cua rrguiri rlaidi$n lhco ri) quyin;
(d) 56 cir phin duo. c uy quy6n dqr rliQnr
(c) lloi hqn dqidi(n theo t1 qrryt'rr:
(0 lh l6n. chn ki cria nguoi drli diin tht'o ri1 qu\io vir ntsuti d4i diin theo phrip
luil cia c6 d6ng.
3'i.o C(i don,! la cii nhiin co qulin cu nlrri,r J:ri Jiin theo ur qulin thuc hiin cdc quydn ct)
d6ng cirir nrinh theo quy rljnh cuu phrip lurirr. !iec.u. chirn dtn h()ic lh:t) doi ntsuoidui
diEn lhco ('rt quyin phai (tuqc thong hr,r hi-tnE rin ban eho i\gin hing lrong lha, han
s,im nhiit. lhong bdo phal co cdc n(')l (luntl (llu )iI sillr.
(a) lin. dia chirhutng trri. quou tich. s,i giril chrfig nrinh nhiin diin. hp chii'u ho{c
ehung thlrc ci nhin hop phrip uuu,:6 .l6ng:
th) Sd lurrng c6 phin. l.iai ci) phil) \ a r)Bi) dang k1 e0 Jirng t4i NgLin hang:
(c I I 19. tin. dia chr thurnrg trri. quric ttch. r,i giiy chinrg minh nhir,Jin. ho chiiu hoic
ch&ng thyc ce nhen hqp phdp khiie ctra nguLri d4i diin theo ul qulinr
(d) Sd cri phin dugc Liy qultn dai diinr
rL, t hr'i hrn dai dii'n thco u1 qurin:
it) I Io tin. chri k], cua nguoi u] qu\trr r u rrr:uiri d.ri tlitn rheo uv rlur-t'n.
33.7 Nguiri <luoc ur quf6r 6r hrp Dai hor riing co dirne phai nip \in hin ri] qu)in lruoc
khi vdo phong hop.
i:l.lt I'hidu bi€u qu)'el cta nguti drro( u) qutin du hon trong nham ri duec ut rlutin rinc6 hi€u lrrc khi c6 mot trong cec truong hqp sau di)':
(a) Nguti u;- qulin rti chtir. hi hrln chi n5nts lvc hinh ti ,lin sv hr'5r: hi mit nrng
luc hanh Yi dan str
{h) Ngudiul quyin rJi hu\ b,i \iic !hr Jinh ri} qu\'an:
lc) \grroiul quliu rJ.] hu\ 1.,' rhiinr qu\in (uI ngrrrvi thur hiiu riir rr1 qu16rr.
Di6u Hroan niv sE kh6ng ip dgng trong truimg hgp Ngin hdng nhdn dugc thdng bio
li8n8 3tl/l0l
Di6u L€ NgAn Hang TMCP Bdn Vi€t
vd rnQt trong cdc srr kien lrdn lru(Yc ngiy khai n4c cuoc hqp Dai hoi dting c6 rlt'ng
hoec r r(ic khi cuoc hep dugc trieu uip lai.
Di6u 34. Thay tt6i ctc quyin
l4. t viec th ! d6i hoac hut bd cdc quyin ciric bitt gin li&r r o nrdr loai c6 phin tru dni c6 hifu
luc khi rluoc cd dring ninr git it nlr:'it 65% (stiu mu(,r larn phlin lrSm) cii phrirr ph6 rhirng
thirnl J\r hon lhdng qua dong lhrri duqc cri d6ng ninr giu it nhit 75" i, { hi! rnuui l;rn phin
traml quyen bi6u qu16r cira loai c6 nhin mr dii noi trin biiu qurit th6ng qua.
Vi6c 16 chuc cu6c hop cio ciic c6 ddng ninr liir 'ri'r L'lli c6 phin mr rtni di rh6ng qua
vioc thry ddi qtrya neu lren chi c6 Bi.l lri khi L(, l;i rhiiu IrIr (Ult(i) dting thofc dQi
di(n duqrc u1 qultn cua hqr) r'a ninr giir t,ir tlritu nrut phin b,r I I :) gid lri rnfnh gi6 eua
cdc c6 phin loai 116 dd phit hinh. I-ruon-! h(,p khong co Ju sti J:ti bidu nhu niu ren thi
cuoc hop duqs 16 chrc lqi holrg vdng hn nnroi (30) ngiy sau d{i vri nhtng ngusi rimgitc6 phAn thuQc lo4i d(r (kh6ng phu thuqi( rio sti lrmg lguoi ri s6 co phin.l cr5 mat
InrL liin hi'ilc lh6nlL qua dri diin JLr,,t rrr .lLrr lrr Jdu dtror c,'r li du sti luung dEi hi6r-r
liuciu. firr cec (uOc h$p cuu ci' Ji'ng ninr grir r," plrin Lru Jii rriutrirr. ltliing nluor
nim git c6 phin thu6c loei d6 c6 mAl lrvc ri6p hoac qua nguoi dai diin c6 the yeu cau
h0 phidu kin. M6i c6 phin cr)ng loqi clr quytn bidu quyir ngang bing nhau lai c6c cu6c
h9p n6u tren.
'l ht tpc trin hinh cdc cuoc hop riints bi+l rhu \ a) duqc lhuc hign tuonts tu voi c6c qu)
rtinh tai Diiu 36 vri Ditu 37 Diiu l€ n,r1.
'I'nr khi cric diiu khoan plLit hrinh c(i ph;n qlr!'dirrh khric. eac qtrlin dic biet gin lian
vrii c.lc loai c6 ph6n c6 qu)-an uu dai d(')i \rti mdl s6 hoic tdl cli c6c vin da licn quan dan
Yi€c Dhiin ph5i loi nhudn hoic trii srin cua NUin hints khon8 hi rha! di)r khi Ngin hing
phal hiinh rhern cic cd phin cirng ln4i.
Didu 35. Th6ng bio mdi hgP, throng trinh !i nQi dung hqP Dqi hQi dbng c6
tt6n g
:r5.1 Nguiri rli.ru rlp hep Dqi hlii llirng crl dirng rai Diirr .i I l)rirr li nril ph:ii ld-p danh sich c')
rldng c<i qurin rlu ht,p vi hrGu qu1'dt: chuin bi chLlong trinh, nQi clufl! lai li{u cu(lc hap
rir du thar-r qu,'-it rllnh d6r vrti tirng vrirr di tn'ng chucmg trinh hqrp
j5.2 Darh s6ch cir d6ng c6 quyin dv hop ,lwc liP khdng som hor 05 (tlirll) ngi) lrudc ngd)
gui giliy nrii hqp Dar h6i cliing cO a,ing. I)nnh sich cd r!6ng c6 qulin clu hQp D'li hOi
I rang -i9/ ]01
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i-
3,r.2
:14.3
i4.4
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Di6u LE NgAn t{Ang TMCP l3an Vi6t
d6ng cd d6ng phni c6 he. Gn. di chi rhuimg trir. qu6u tlch. sri thi cin cuirc c6n8 den. sd
gidy chtnrg mil)h nhan din, h6 chi6u hox-c chung thqc c[ nhtin hqp phdp khdc ddi \ ari cid6ng li ci nhan: ltn. ma s6 doanh nghi6p ho6 c
",', quy.ir ainl tllurtr t|p. dia chr lru
so chinh cua cd dOIg lir rd chirc: s6 lu<nrg cir ph:irr rinrg to4i. sr'r vri rgay d6ne kj ca d6Df
clra ltng c6 d6n-q.
15.1 I h6ng bao hop Dqi hqi d6ng ci' ddng rlugc gii chrr tiit ca cue c6 d6ng ddng lhoi cdns
b6 t€n phuong lien thdng tin cua So giao dich chting khoiin (lruong hqr Ngin hiDg
duoc nitnr rdt trdn thi tnrtmg chUng kl)oin). trirl trxrl-! thirrg lin di.;n lu cua NgAn hdng
Ntsriii Iri+u lJp h(,p Dai hir .li,[g ci' Ji,ng grri tlri,rr;: t'.r, trr.ru tiip trop ch,r rit cir ire .i'd6ng cd qu1'dn dg hop chem nhil I i ( muoi linr) gii! lrrr;u n-!:)y khai mtc Dqi hr,.i drirrg
c6 d6n8 (tinh tu n8e) nrir th6ng b6o dulrc gui lro{c clrulen di nul ciich hqp lq. duoc lrlt
cr.roc phi ho4c dugc bo vilo hi)m lhu). Th6nA bdo nroi hop phni c6 tin. dia chi Trq so
chinh. s6 vi ngtiy cip giiy chung nhiin ddnts k)'kinh doanh. noi ddhg k, kiDh doanh
cua Ngan hin8l t€n, dix chr thtlirng trt cua c(] da)ng l)oic ngutri dai di(n theo u1 qultn
cua cd d6ng thti gian vi dia diem hap. Chuong trir)h hap. cilc tai liiu thdo luin lirn
co so th6ng qua quydt dinh vA d;r rhao quyit dlnh d6i rtfi ttrrg rrln di lronB chuong
trinh hop, mau chi dinh dai diqn thco u) qu1in Ju hop phai dulrc grri ltm thco thdng
bio mili hep hoic duqc dang lron trang thirng lio di.irl l!i cix Ngin hing. 'froug truirug
hop tii li6u kh6ng durlc gui ktm rh(ing h.i(- hr,p l)ri hi'i tJtrnt 16 d6nt. lh6ng biio nrili
hgp phdi nEu rt1 tlia chi lrang thamg tirr dien tt dd cic cd d6ng c6 th€ ri6p cd-n.
15.5
Dla diSnr hop Dai hii d6ng c6 ct6ng Li rrtn ISnh lh6 Vict Nanr.
( d d6ng hoac nhom c6 <l6ng durtc di cdn o Dr.\r I L ltd t Didu li' nirl co qur 6n .li ruit
cric v6n di dua !'do chuong rrinh hop t)ar h.i ddng c6 ddDg. Da \uit ph:ii duoc ltrn1
hing vin b;in Yd phii duoc gti cho Nlirr hiing it [hit 0i (ba) nEi\ tem viec lruoc
ngey khai moc Dei hQi dting cri d6ng. Di xuit phdi bao grim hLl vi ttn ci d6ng. sri ltrL:ng
ti loai cir phin cd d6ng ho{c nh6rlr co Ja,nB rrirn git ri nrli dung Ll€ rrgh! dua vio
chuonq trinh hop.
Ngui,i trieu tip hap Dai hi,r d6ng rri d6nq rr; qu\in trr chor nhtng rJi tudt litn quarr d6n
DiAu 35.5 Diiu lf niry trong c6c tru(ing hqp sau:
(a) Di xuit dugc gui d6n kh0ng dung thrri han hoi-c kh0ng rlu. khirrrg dirng nQi dung:
(b) Vrb thoi di6ur d0 xu6r. c6 ddrrg hodc nha)m ca) d6ng kh6 8 c5 drl ir nhir tr€rr
3 i.4
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I5.6
'Irang 40/l0l
DiAu L6 Ngin I ldng TMCP Bdn Vi.rr
l096 (rnlrt i phin lram) tro l0n cO phan ph6 tharng rrong thoi gian liin rpc it nhir()6 (s6u) lhdng:
{c) \'indidtxuitkhirngthui,cpharn\rrh-nrLlrrlinruaDli hlritk'rng c6 d6ng hrin
bac vir lh6ng qua:
(d) Cdc truong hgp khdc.
35.7 r.'Buoi triCu 1ap hop Dai hQi dong c,i ,ftirru phirr rhip rrhin vi dLra ki6n nghi quy dlnh
tai Diau 15.5 Didu li nil vio du kiin chu,rng ronh \i n6i dun8 cui'r hop. trir rutmg
hqp qu1 ,linh t+i Diiu ij.h l)itu ld niir: kiin nlhi duu! chrnh lhtc b6 sung \ao
chuong trinh rx n6i duos cu6c llop n6u clrrQc I)ai hiri diirrg c6 dir g chip thuin
i5.t H6i d6rrg quirr rri phrii chuin b! rlu rhdo nghi quy6r cho r(mg rdn di rrongchuone
trinh l)op.
Diiu 36. Cic diiu kifn tiin hnnh hgp Dei hQi ddng (6 d6ng
.]6.1 Dai hQi diing c6 ddng (,uqc ti6n hinh khi cir s6 c6 driug drr hrlp dai diGn cho it nhit
5l7o (ntrrn mrr<ri m6l ph;n lrim) tron! tdng sri ro phin c6 qur 6n bidu quyit.
36.1 'l rwrrg hgp cuQc hop lin rhf nhit kh6ng rtLi diiu kiCo ti6n h.inh thco quy dinh t4i
Diiu 16.l Diiu lf ndy trong rr)ng jl) rbi muoi) phur kli ru thui diim rlrr dinh hop rhi
duqc tri€u tep hop lan lhu hai tron! thoi h4n lU (ba rruor, ntsd) ka lr.r n8ay dg dinh 16
chuc D4i h6i ddng c6 d6ng lin thrr nh6t. l)4r h,,)i JJr)g eir d6ng rriCu tap lin thu hai chi
duqc ti6n hinh khi c6 tha l \i6I rhJm du l,i rie e,i thing rri nhiin8 d0i dien duqc ir!.
quydn du h9p dqi didn cho ( nhdr 33o.'" (ba rnuoi bLr phAn trdm) tdng sir cir phin cti
qutan biOu quydt.
36.3 'l-rumrg hr.rp diri h6i lin tht hai LhdnS dtoc ri€n hinh do kh6ng co dti sa) dqi bi6tr ciu
thiit thco quv cinh tai Ditu 16.l l)iiu Ii nay trong \i'nts l0 (ha nluiti) phul ki luth(ii diim dv clinh hep thi l)lri h(ii riL\ng cti tlirng liin thv ha cri tha duqc rrieu rrip
trong vdng 20 (hai muoi) nBir)' k.l tt ntsit du dtnh ricn hirnh J0i hi,i lirr h i vri lrong
tru(nrB h,rp ni)'dqi hii ,lut,c tiin hinh kh'inE lhu lhu+e va,' sri luerns c,' Jong htlr
dai di6n uy qufin tham dv \i du!,t coi la hrp li \i co qulirr quldt Jinh t6t cri circ
r'5n de nrr Dai hiri doug ci, rlong lirr thu nhiit (o lhi nhi chudn
DiCu 37. Th6ng qua quy6t dinh cda Dei hQi d6ng c6 .t6ng
Dai hQi d6ng c6 d6ng th0ng qua cdc quyit dinh lhtrQc fiarn tltry6n bing hinh thuc
Iiil
Tia
ri!
llt17. I
lrans.l l'l0l
I
I
Di6u Ld Ng6n LIAng TMCP Bdn Vi6t
biiLr qu;'[t L4i cuQc h9p hoic ldy :i kiin bing virr brin
37.2 Cic quytt dinh dugc th6ng qua tai cu(c hgp l)li htii ddrrg c6 d6ng voi s6 ctl d6n9
lrvc ti6p va uy quyan rham dll dai disr I00% (mdl traN phin tram; t6ng s<1 c6 phin co
quyin bidu qu;-6t li hqp phnp yd c6 hieu lqc nSay ca khi trinh trr vir lhi tuc triQu riP'
n6i dung chuong trinh hap va tht lhtc liin henlr hop khong,luuc thgc hi+n dtng nhu
qul dirh.
l7.i Quyir dinh cua Dai hQi diing cir rtring phai duqrc lhi)ng bio lrdn lrang lh6ng til dier
IticiaNganhinBtrongthoih+nI5(munrl5m)n8ir\.laIirnE;\'qu)(ildinhduc.rclhatDg
qua.
l7.l Qu\ir (tinh cuu Dai hlii <ting et' di'rrg r i crie vin tl6 qul rlinh tar cic t)iitr .ll.l(rr t. l)iiu32.2(d). Didu 12.2(D vA Diiu l2:(s) cuu Dieu lc rii! phui Ju(tc rh(int !l$a bing hinh
thuc hiau quylt tryc ridp trti cuer hrrf Du-r hOi J.ing c.', Jang.
37.5 Quydt diuh cua Dqi hQi d6ng cir d6ng dtr(rc th6ng qua t4i cuOc hap khi bdo ddm ciddidu kiQn sau driy:
(a) Dugc s<i c6 ddng rlai diEr rren 5l% lnlnr murrim6t phii lrdm) tdnr s(i phiiLl
bidu qu16t cua cic cd ddn8 Ju hap co qultn biEtr qu1€t co nral truc liaft hotrc
th6ng qua dai dien dunc ty quytn cd rnal tai di! lrQi chip thuitr trir lnrong \rpqu1 dinh tti di6m c khoun nir:
(hl \ i6c bi6u quydt bdu rhinh r i8n I l6i dtlngqudnlri \rilhinh vii'n Birn kiirn sorit
thuc hicn thco phuong thric biiu d6n phiiiu, rhco do nr6i c6 d6ru co l6ng so
phi6u bi6u qultr trrrmt tng \rii t6ng s6 c(i phin su hnu nhirr voi sr-, thanh
ri6n dugc biu cua Hdi ding qudn tri vi Ban kr6m sodt tit c,i rJring c,, qutin
d6 hit r6nE s6 phiiu heu cua rninh cho m,ir holc nlot s,i irn8 ru \ierr:
(c) Duq,c s6 c,.i d6ng dai Ji(n uin 651. t siir.r nlrr(,i lilnr phil lrant, lrin8 s(i phiin
bi6u qu1.it eua tit eo ci Ji'nc du hop cl)iip lhuiin drii toi rngt s6 tdn di',lrrgc niu
lsi ciic Diau ll.2{b). DiiLr i2.l(h,. Di,.iu 33 Jtql. l)iiu'i:.:(sr vi l)itu il.t ruu
tlrcu lg na).
j?.6 Thiirrr,lt,lin ra rhi rhrl( li] j kiin cri <lrinE hing rrin h:'rn rji thong qua qulir Jinh
cta l)ai h(ri dong cd d6ng th[c hicn thco quy dinh cria I- iir Doanh ndriep. Truong hol
thring qua qu1€t dinh d(oi hinh rhrrc lif i kiin hing \in han rhi qu\at dinh cua Dai
h$i ddng c6 d6ng du(rc rh6ng qua niu du(rc s6 cri dring dui Llitn it nhiit 75% (ba)
t t!'rng 4lll0l
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:t 8.2
18.3
184
Di€u Ld Ngdn Hing 1'MCI' tlAn Vi€t
muoi l6nr phiin lrinr) L0n-q sri phiiLr bi€u qu-ret cua c,c ca) d6ng co qLrl,in bitlrr quvir chip
thuirr va c(i gia tri nhu qu)dr dinh duqc th6ng qua tai cudc hep Diti hQi ddng ci, tl6ng.
DiAu 38. Thd thric ti6tr hinh h9p vi ti6u quv6t rai Dei hQi ddng c6 a6ng
'l
tl
lt
II
l'nrdc ngiry khai lT?c cu\ic hop, phai ti6n henh ding kt vicc du hQp Dqi hQi diing c,i
d6ng cho cl6n khi bdo diinr viac ddng kj dir dri c5c t,..r rlirng co qulin,lv hqp. N-gudi
ddnS ki du hop se dugc ciip thc bieu quytl lu(nrg ung rrii si r in Ji' ein hiiu quyit rrong
chuong trinh hop.
Khi riin hinh dang k! cd drirrg. Ngin hang st cAp cho runr: c,i d,inc lrrrirt thi tiien dutrc
tr1' qrryin cti quyin brGu cluyet nrqir Lhc hiau qu\ct hottc ctic l)hiiu hiiu quvit, trdn dri
co ghr so Jlng hi. ho r a tin cuu (i, d6n8. hq) r i r6n <lci rliin rluLyc ul qur in vc sir phi6u
bi6u quydt cira cd d6ng di). Khi riin hrinh hiirr 11uy6t bing thc tiri l)rri hOi rJting ci' d6ng.
s6 thc trin thilh ngh! qulit duqrc thu tru,ic. s,i lhe phJrr Jor ughi qulit rluq'c thu sau.
curii einp thtr r6ug s6 phiirr lihl llrrrh ha\ phun d6i .li quli'r djnh. firrg sri phiiu tinthrinh. phr)n d6i. hd phr€u tring hoic khting hlrp Ie tLnrg rin di st r.lrrrc ('hu toa th6ng
bdo ngay slu khi riin hanh biiu qu16r vrin,Ji do. Khi hiiu qrr;-i.t hing ciic phi6u biiu
quytt co the hao gdm nhiiu rin di cin li\ bra.u qu\it. K€r qua kiinr phiiu hi€u quyir
sd duoc \ic I4p thani bi6n ban riing. Da-i hii ,l6ng c6 d6ng se lq chen lrong s6 dai biAu
nhirngnltrari chiu trech nhiQm ki6nr phi6u hole girirn srit ki6nr phii'u vr) ntiu dli hQi kh6ng
chQr thi CIrt lqa sE chgn nhftng nguoi d6. Sii thinh vi6n cuo ban kiim nhiiu dtr Diri hQi
d6ng cri rlirrrg quydt dlnh cdn et Llt nghr cur ( hti lrtt nhLmg khdng vu.n quii s6 n[trui
theo qut dinh cira phap lu61 hiQn hi rh.
C6 rl6ng rlin du D?i hii ddng c6 d,ing nrui.n co ttulin ding k( nga) ru s:ud6c6
quyan rh^lll gia rr\ brEr-r qu1'€t ngal t4i D4i h(.'i Ll6ng eo.tring. Chu t()u kh,ln! ((i Lr6ch
ohiirn dimg dai hQi d€ cho c6 d6ng d6n rnupn dAnS k! ri hi€u luc cira cic dqrt briu
quydl de tian hinh Inroc khi c6 d6ng d6n nru0n thanr dg se ki6ng bi nnh htrong.
Chu(,lrg lrinh \e noi dung hqp phai du(,c lhi hr')i ,Jrlng cLi dting rhing quir rlgu! rrong
phien khai nuc. Chu(}Irg rrirh phai xiic dinh n-r rii chi ti€t lh(ii gian d6i .rii rrmg vin di
llong noi dung chuong lrinh hap.
Chtl tich llQi drinU quan tri lim chu lQ:t ci( utr,'lc h,rn Cl Iltii d6ng quan lr! rriqu lif'truong hop Chu tich tloi .l.\ng qu.rn tr; \anB rrral hrrirc rant lhdi miil Lhir nirng liim
\ iec thi cilc thinh vi6n I lrji ,lirrrg cluan rri c,jrl I4i hiilr nr,,rl rrgtrdi trong sti h<) l;irn Chtr
q
^!
18.5
Irsflg {l1l0l
Di6u L€ Ngdn Hdng TMCP Bdn Viet
tpa cuQc hgp theo Dguydn tic da s6. lisong hqp khrlng biiu duqrc ngudi lAm chu l9a
thi Tnrtmg Ban ki€m sorir di6u khidn dd Dai hoi ddng cir d6ng hiu ra Cht lea cu(ic hep
ra ngrroi c6 phi6u biu cao nhit ldm ( hu !!'ir cuoc hop. Chu lia khorrg nhir rhi6r phrii la
thanh vien Hai d;rg quaD lri.
Cht tga Dqi hQi dr\ng c6 d6n8 cti nr6r nguin hoic I t) rhu kj lirn lhu kj lap hie n brin hqp
Dai hQi dtrng cd d6ng.
D4i h6i d6ng c6 d6ng b;iu brn kii'rn phiitr khring qur r).'i (bil) ngtrdi thc" di nghicua
Chir lga cuoc hqp.
Trong cic lrudng hqp khlc. ngrroi ky ttn trii,u rip hgp D4i h6i drirrg 16 dring diiu khiin
Dai hQiddng c6 d6ng biu chir toa cu6c hpp vd nguoi c<i phriu biu cao nhit dugc cu ldm
chi toa cu6c hop.
Cht roq |i nguM c6 qu1,tn qu16t dinh r.i trinh tu. rlrt tuc vircarc su kier phdr sinh neo i
churmg trinh cua Dai h9i odng cd d6ng
Chu roa dai hoi c6 the hotu d?i hai khi co su nhir rri holc 1tu c.'iu cira DIi hi,ri d<]ng eri
d6ng di c6 Ju s{i Iuqng dai hriu du hqp cin thiir.
Chu toa uta dar hoi hoic Thu kj tlai hgi co rh6 tidn hinh cac hoat d,ing nri hq thlr
cin rhidr d6 dits khi6n D-ai hqli ddDg c6 dong m(it crich hr.vp li' \i c6 trir lu: hoic de
ilqi hQi phin dnh dugc mong muon cta da so tham du.
NBrrdi trieu tAp D?i hQi dting cd d6ng c6 rhi 1iu ciu cric !o d(in8 hoilc dqi diCn dvqc
tuy t1u1in tham du Dai hQi ding c6 d6ng chiu su krt'm rra h,,Ac c:ic hidn phdp rn
ninh mi ngudi rriQu t6p Dai h6i da,og cd ddng cho li thich h(,p. I ru,rng hqrp c6 c6 d6ng
hodc dai ditn duqc ty quydn ki6ng chlu tuan lht nhirr8 qu! diDh r i litnr tra ho{c cric
bitn phip dn ninh ndirren, nguoi trieu tip l).ri h(rr rling un Lhing sau khi xcm xdl m6r
cich ciiu trong cri thi trj ch6i hoas lruu \uil sri Jirrrg hojc thi diin nor trin rir Lhoi cu(i(
hop I)ai h(ii ding cd d6ng.
Ngtroi rn+u lip Dqi hdi ddng ci, Jring. sau khr di \cnr \cl nrit cich cirr trqng. c6 thi li6n
hAnh ciic biin phip sau:
{a) l)i tri ch6 ngoi t4r dia dienr hgp l)ar hir .l,ing ei' dong.
(b) lldo Jam an toan cho moi n8riri c(i n)ir trrr rliu rli6m Jti:
(c) 'l-ao Jiiu kiQn cho c6 dau8 lham drr (huri! lii'p ruc ticrn du) D+i hei ding cd dang.
3 n.6
3t.7
18.8
i8.9
-18. t 0
38.1 r
38, r2
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:
Di6u l.Q Ngdn Hdng TMCP Ban Vi€t
Ntsuoi trifu t6p Dai hoi dan! ca ddng cd toAn quldn thal.cl6i nhnng bien phdp ll€u rr6n
\ri dp d(rng t:ir ci cric biin phrip niu rh.i1 r:.in rhiir. ( it hrirr ph;ip rip dung e,' rhi l.i
cip gia) \,iro cta holic su dung nhing hinh thuc luir chon khac-
-18.14 l rong truong hqp tqi Dai hQr dt\ne co ddng co ap dun8 rdc biqln phip noi trcn. lloiddng qurin tri khi xiic dinh rlic diirn d+i h6i cri thi:
(a) Ihdng b6o ring d4i hdi si dr4ru ti6rr hdnh t.li dir diin) Ehi tr(,ng th6ng bho
va Chu tga dqi hai sE c6 nr:ir r i (lo f l)ia diim chinh cia dti hoi ):
(b) U6 tri. t6 chuc dd nhimg cri,Jtng holc dqi Jren du(rc ur qult'n kh6ng dg hpp
duoc theo ditu khoxn rriy horic nhitng ngtrcri rnu6n lhrrr gi.r rr dia cliirn
khec \{ri Dia diern chinh ciir diri hor Lo rhi' ding rhiri thurndrrJ iha'i-
I hring bdo rt ri€c t6 chtc dai h(.,i khring c6n niu chi tiit nhirrg hi(n phiip ri (huc lheo
38.15 l'rong DiCu l0 niy (trt khi hoiin cinh y6u cdu khric). nqi c6 d6ng sE duqc coi ld tham
gia dai hOi o Dia diam chinh cta dai h6r.
Diiu 39. Bi6n bdn h9p D?i hoi ddng cd d6ng
39.1 CuOc hap D4i hQi ddng c6 ddng phai duoc ghi bito bdn cua Ng6n hang va co th6 eliim hoic ghi vd lLru gift duoi hinh thut dien (t khdc. BiCn ban phrii c6 ciic n(ii dung cht
y6u sau div:
(a) tin. dia chi Tru s,i chrnlr. rni ,i6 J lnh nphrin:
tb) 'Ihot Bian \i diu Jiim hrrp Dai hQi Liing t'ti 116119:
(c) Chrrdng lrinh yd ndi dung cuQc hqp.
(d) Hq. lan ( hu tua rir lhu ki:
(e) 'liirn tit diEn bitn cuQc hqp vtr cilc i kiin phrit bi€u tqi D4i hqii ddng c6 dirng rittng vin rlE trong ntii dun8 chumg lrinh hQp:
(D Sd c6 d6ng vi t.ing sri nhiitr biau qultt.ua cic cd d6ng d\r h('p. phq luc danh
srich ddng kj cir <ltirrg dai di(trr c'] ,l(ir)t (iLr h.'P r''ir vi eo phtnr rl sir phriu biu
Irr(rng ungl
(e) lirrrg si phiiu bi€u quvir di,i \oi ttmg Yin di bitu qu16r' trong do thi r(-! tons
sti phi6u trin tharfi. kh(lnE t.itr thttnh \c khdns ci) ! ki6ni ti le lron8 trng trdn
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Di6u LQ Ng6n Hang TMCP Ban ViCt
t0rtg s5 phi6u bii-iu qtryt't cin c6 ddrrg tly hq,p:
(h) Cric vin da da dugc th6ng qua va ti l('phidu biSu qu15t th6ng qtra tuong ing:
(i) ( h['k)r cta chu to? vir lhu kj'.
19.2 Bi6n ban hqp Dgi hlii d6ng co d6ng phai lirn xons \ i thing qua tnrdc khi bi m1c
cuQc hop-
39.i Chu to? \.e thu k:i cu0c hep phai lii'n doi chiu triclr nhi.:m \ i lirh lrunB thvc. chinh xac
cta n6i dung bi6n bdn
3q.4 Bian ban hgp DaihQiddng co,Jing phaidu,)! con! b,; tri'n \\ebsile cua Ngiro hirng trong
thoi han ll (hai nruui #rr) giir ri gui din tit ua e,i Ll.ing rrons rhoi han l5 onub lam)
ngi1. 16 rt ngal b6 mac cui( hol. Iliin bun l)iri lrQi rlting co <iing dugc coi ld bing
chrnrg xric thuc r5 nhtng crlrng vis:c di dur-rc liil hanll ll l).1r hrji dting ci d6rrg trir khi
cd ! ki6n phdn d6i vd nQi dung bi6n bin dugc dua I lhco duog tht tuc quy dinh lrong
vdng l0 (mroi ngd)) k€ 1tr khi giri bidn ban.
39.5 Bi6n brin phrii co chir ki xric nhan cta C'hu taa dri h6i vi 'l hr ki v.i du(rc lap lheo quy
dinh cta Luil Doanh rrghiiP ra Diiu ld n:ir. Cdt hau ghi chep. hien bun. sti chri kj cua
cec cO ddng du hqp vd vIn bAn u! qufin thunr dp phar rluoc lrtu tsiir tii Tr\r so chinh
cua Ngan hd,ng.
Jrr.(1 lronp vdng I5 lmuoi lEnrt ntsey ki ru ngriy bd rnar: ,:ugc hgp. tit ca ciic qu)'6t dinh
du(rc Dai hQi d6ng c6 dring rh6hg qua phai dug'c gui .l.in Ngin hing Nhd nuoc Chi
nhdnh linh, rhanh phd noi Ngdn hdng d{t 'frq so chi$.
Diiu 40. Thim quydn rir thd thrtc |iy j ki6n cd oong tiing rin brin d6 lh6ng
qua quy6t dinh cria D4i hQi ddng c6 rt6ng
.l hinr quyin vri rhi thuc liy y' kiin cir ddug bing viin bin da lh0ng quo quvit dllrh cua Dai h6i
ddng cd d6ng dtrgc thuc hi6n theo c1u1, dinh sau d61':
.{0.1 llgi dringqurntri ci,qulinliir1kiinc6d,inghir)S\irrhiud[rllirgquaquv6rdinhcua fhi hQr di,ng ct, adng bir cu [rc niio n6u r[t rhi1, crin thi6t ri kyi ich cria Ngin
hAng.
-10.: HOi d6ng quirn lri phai chuLin bi phiiu lif i' kiin. drr rha.' qurit Jinl cua Dti hQi d6ng
cd d6ng Ye c5c rii lifu giii trinh d\r rhdo qulir dinh. I,hi.\r li1 y krin ktrn theodU
lh.rrl qu\ir dinh \d riii lrir !iirl lrirrh plrri rlu C rlri hirrg phu,rrrg rhtc hiro danr den
Trarrg.l6ll0l
Di6u L6 Ngdn I'ldng TMCP Bdn Vi6t
dugc dia chi dang ki cua timg cd ddng. t tQi dirng qrral] rri phdi drim bao gui, c6ng b6 riiliQu cho eiic cd d6ng lrong mit rhoi gian hop l! tl6 xcrl xdr biiu qu1,6r vir phir grii itnhit l5 (n1ut)i ldm) ngdy tnr(rc ngdy h6t han rrh{n phidu liy ! kiin.
10.3 l'lriirr liy j ki6n phai ui mu ngi dung uhu ldu \au di\
{at Tirr. dia chr lru so chiIIr. mj s6 Joanlr rruhiil:
(b) \Iuc dich ri c6c rin clt e;in lil i ki6n d€ rhtir)S qui nghi quler:
r(, ll.'. ta'tr. diu (hr lhutr)g tri. ltuoc lrrh. s,i rlte eirrr cu,ic cirng din. sri giirchinrg minh nhiD din. ha ehicLr hr.tc chrintr rhuc ti nhtjn hqrp phrip klrric cla
c6 d6ng ld ci nhin: tt' . ma 5i, dorDh nEhiip hoJc s,i qu)€r dinh rhdnh l6p. <!1a
chi rru s(r chinh (ua cri d,ing I.r rd chric hod( h.,. rill. dla chi rhuimg ut. qudc
tich. s6 the cdn cuoc ct)ng LLirr. Uie) ehmrg nrrrrJr nhin din, hp chiiu hoac chirng
thuc ci nhen hsf fhip khriu cu.r dai ,liin thco u\ Lluli.r) (ua ci, don8 lJ lo chtc:
s6 lugng cO phin cua lulf looi rri sri phitrr biiu qulit cua c0 dring:
(d) Phuong iin biiu qu)dr bao gdm tan rhunh. lh6flt: lir thtnh rI klxing co j kii'rr
d(ii \ri !r.mB \,in di ti\ i kiir1.
rc, lhor hal phar Eur ri N!in hiD! phiiLr lt'i\ ] kitll da dLrrc rri lti:
(l) l19. t6n, chtr kt cr'ra Chir tiuh ll(ri driug qrrirr tri \ i nEuiri Jai di(,r lheo phep luat
cUa Ngan hang.
40.{ I'hiiu lly y kidn da rlugc tr:i lor phai co cht lj cua cr'r Jrirrg lu ce nhiin. cria nguoi
rlui rlin theo u1 qu1€n hotre ngucri ttiti ,-lien lheo |hi'rn luil iuir c6 diing la ln chtc.
-10.5 Phi6u l6v j li6n gtri va Ngan hanU phii duqrc dqg rrong phong bi drin kin \d kh6ng
ai dugc quy6n mo truoc khi kidnr phiiu. (ric phiiiu liv t liirr grri ri rr.-gdn hingsau
lhdi hqn di xdc dinh t?i noi dunB ph,du li) ) Liin hoir Ji bi ,n(i diu khong hqp lQ.
{rl (. Ilii J,\rrE qLran tri kiinr phii'rr \r ti-rl hiin h.rrr kit:rrr phiiu tluai srr chrhrg krin cua
Ilan kiCnr sonl hoic cta ci, di)nE lhon! ninr !rir lllirr \u (ltr.rrr l] \ldn hang lliCn
hiin li€nr phriu phji cri ciic nr.ir Jung chu 1iu sau rJtir
(r) I in. ,.lir ehr lru str chitrh. nri sri rloanh rrghi.:;'.
{h) \lvc dich vi cric vin rlc ,:iin lir'! tlil dd rhdng qua rrghi quy6t:
(c) Sn c6 tl6ng voi tong s6 phi6tr bi6u qr-ry5r cle thrnr gia hi6u qtrydt trong d6 phdn
Irl
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Diiu t-6 Ngrin lldng TMCP Elan ViCt
bi€r s5 phi6u bi€u.1u1it hop li vi sri phiiu biiu t1u1i!r kh6ng hqp le. ktrn
lhco 1rhu lUc dunh si,ih r,l rJi'rrg thrrrr -.-ia I'iiu,lrrrdt:
(d) T6ng s6 phi6u trin thArnl. kh6n8 t6n thrinh vii kh6ng c6 ! ki6l d6i vdi rrmu vin di;
(e) Cric v6n di da dLroc rh6ng qua:
(l) Ho. ten. chf ki cta Chir lich IItri ddng qudn tri. nguiri dai dien thco phdp luat
,ju:r NgAn hang \ i cua nguti kiinr phii'rr.
(dc lhtnh ri€n HQi dnug quan rri. ngui,i kiinr phitu \'.r ntsui,i grim sut ki6nr phiiu
phai liSn d(ii chiu trach nhiim \'i tinh tnrng rhlrc. chhlh xic criit biln bin Lidrrr phiiu.
lien ddi chiu triich nhitrn vi ciic thii't hLri phril siDh rtl e.rc qu\it dirh du(,c thanrg (lua
do kiirn phi6u kh6n! rrung rh{c. kh6ng chinh xdc.
40 ? Bien hin k[t qua kidm phi6u phdi duoc cdng b6 rer trang chu (lvebsite) cira Ngan hing
trong rhoi han 24 (hai muoi b6n) gin vi gui din cie co dortg trong lhdi h0 l5 (mudr
lim r nga\'. lelirngd) k€r thnc kiinr phiiu
40.8 I'hidu l6y yr ki6n da dugc tri lt i. biin b n kii'm phiiu. roan yrin qu)'6t dinh di dugc
th6ng qua vA tai lifu co liin quan gtri kt theo phi6u liv ;- ki6n ddu phdi dugc ltnr 8Li
tqi -Iru
so chinh cua Ngan hing.
40 9 Quy6r dinh duoc thdng qua thco lrinh rhric liy 1' kidn cd d6ng bing lin ban c6 gil rri
uhu qrrri't ,-hrrh .lur,rr th6ng qrrir tai cuic hgp IJor h0i ,lnng cd ddrrE.
+().1(, tro|le (hi,i hrnl5(muui Llnrrrrgil.littupur hi ur..rc iut-rr: h,.,p lxrir lungal ktt lhir(
ki€rn phiCtr d6i voi trudng hgp lAy ! ki6n biug vdn ban. tit cii eric nghi qur'€t. qulit
dinh duq,c Dni hQi ddng cd d6nts thdng qua phAi du<7c lh6ng bao tr6!r trang lh6ng
lindiert(rct Nginhen8\agui dan Ngrin h;rng \hi nuric.
Di6u 41. Y6rr ciu hriy bri qu16t dinh cta Dai h$i ddng c6 tl6ng
'Irong lhoi har 90 (cl n muoi) ngi\'. ka rt ngay nhin duo. c biin bdn hrlp Diri hr)i d6ng c6
d6ng hoec bi€n ban k6r qua ki6nr phii-u liy j kiin Dai hOid6nu tn di,n8. c6 dirnB. h()rc nh(in1
c6 d6ng q uy dilh tai Diiu 28.2 Diiu le naf' c,i quvtn viu ciu 'l r\a in hoac frong tii xcm \ii.hily bo Dghi quyir hotc m6r phin nt'ri rJung, nght (lLr\Llr cuu l)1r hi'r Lling cii d,jng lrong ciic
truarng hqp sau Jii).:
'lt l l'rinlr lu \lr thir ruc trifu tAp hr,p ri ra qurtt rtrnh crrl Dar lrrii dring co ddng khdng
thvc hien dtn8 theo qu1 dinh cria l)i.iu Iq nu\ \i qLr) Llrrrh cur fhip Iuil: holc
T.nng.l8/l0l
Y
DiAu LQ NgAn tting '|MCP Ban Vi6t
11.2 \rii dung nghi quyel vi phqnr ph6p hrit hoi:ic Di6u 16 nav.
'I ruanrg hop quylr dinh cta Dai hQi di\ng eii dong bi hu! b(' lheo quyir dinh cuu Toi rn hodc
I renU lrii. ngrldr trieu tap cuQc han I)Ai lXii tl,lng cir dong hi huj h' (o thi' x(n1 \ct tir chtc l+i
Dqr h6iddng cci ddng lrong \ong 30 (bn nllr(ri) nuiiv !hco rrir)h lV. lhu llc qu) dinh lei Diiu le
n:iy vA ph{D llla r.
CHU,ONC 8, NHINC QUY DINH CHUNG DOI VOI THANH VIEN HQI
DdNG QUAN TR!, BAN KIEM SoA'T, ToNC GIAM EOcVA NHt,'NG NGU,o'I DIEU HANH KHTiC
Didu 42. Nhiem vU chung
42.I HQi d6ng quan lrt lii co quan quan tri Ngan hang, c6 loin quyin nhin dalh Ng6n hiing
dd quy€t dinh cic vin dB li6u .1uau ,l.in rn,,rc ,lich. quvin t,.'i cua Ngin hing. trt nhing
r irr dti thuirc thim qulin cril I)ur lr.ir <long c,i Lli,ng
12.1 Ilan kiinr so:it lir co quun kiCrr tril hoal dQng tr'ri chirrh cLia Ngirr hdng. liern set \iec
chdp hnnh ch6 dO h4ch toin. ho4r don! cua hi thting. \idrn rru \i kii'rn toiln ntii bQ ct'ra
Ngan hirng.
{1.3 f6ng Ginrn ddc lir nSuoi chiutrS(h Ilritrn lnr,tr: H6i d,''nts qurn lri. tr u,'rc ph?ip lu6l ridiiu hnrh hoqt dong ldng ngi\)- cua Ngiirl hin!.
.+2.4 Chu tich va c6c thinh viCn khiic trong I lrlr ddng quiin tri. frudng ban r ir c6c thinh vi€n
khec trong Ban ki6m so{it. 16ng Girim dtrc cr'ra Ngin hing <lroc birr. b6 nhifrn. mi€n
nhiem. bei nhiem phdi duqc Th6ng d{ic \girr h:ing Nlrri nuoe chip rhuirr.
Didu 43. f iGu chu6n, tfiiu kiir it6i voi Ngu'di quin li, Ngrr'di altau hirnh vir mQl
sO chrtc denh khric ctr Ngin hirng
I hAnh \ ii'n t klr ddng qtran rri fhii Jip un8 dt c:'rc litrr ,:htr.irt r i ,li.iLr krin sau:
{:r) KI),''nB thu6c da,i lr(yn6 qur rlinh t.ri Diiull.lcir.rI)iitrlirrav:
(h) ( o dao duc nght rrghitp:
(c) ( ri bing Dci hqc trti l€nr
(d) tliiu bidt vd hoqt dQng ngin hing:
(i) ('t) it nhair 03 ntnr lit r Ngviri quan lj'. )'igrriri diotr h?inh cira lf) chirc tin
0
Iu
Irl
r{
iI,li)
.:_
0
i,i
.ll.l
't\
I
Itl,l Iinng {9,/l 0l
w
Di6u L€ Ng6n HAng TMCP Ban Vi6t
dungl hoac
(ii) C6 it nh;t 05 (nim) ntrm lirn -r-guoi qtrrnr l!. Nguoi diiu hinh doanh
nghia'p ho?l deng troDg ntsenh tiii chirrh. ngin hiing. ki toin. kiirn rt dn
horc doanl nghiip khic co v6n cht sri hinr r6i thidu bing muc r6n pnep
dinh cta ngin hing thu.mg m?icri pham: hoac
(iii) C6 it nhdr 05 (nam) nim lrnr \i+c lrLrc tiJ.p rai cic b6 phiD nghiip vrr
lrong linh vuc ngen hang. tiii chinh. kitrr tor'rn ho{c kE toiin-
(e) I udr tht c,c quy dillh hitn harh cria phhp ludt cir liin qrran.
-l.i.l Ihdnh \iin lloi Jdnp qu;rn tri (ti'( I5p [i rhirnh \ien d:itr img c.ic diiu Liin thecr ljiiu43.1 Diiu lf ndy vd cric ydu cir.r sau:
(a) Ln lhinh viCn Il1)i ddng quiin tri Lhdng diiu h.rnh vi kh6ng pha, lA nguoi ci)
liSn quan r'6i Torrg Giinr rlic, Pho -l6ng Ciim (l(ic. Ki toin truong vd nhilng
cin h(r qudn Ij lhiic drruc I l.ii dring quan tr i ho rrhiinr.
(b) Kh6ng phii li ngroi dang liirn viec cho Ngir hiing hodc COng ly con cta Ngilin
hnng hoilc da tiN \ iec cho NgAn Ling hoic Cong t)' con cua Ngan hdng hir
Ii.! thoi BiannAolronB0:l (harnauD liin ki lrrric,lJ:
(c) Kh0ng phrii la ngui'i da g huong lu(rng. lht lao thuirng rur'on cua NgArr hring
ngoii nhtng khoeD duq( huirng lhco tiCu chuio thanh vien llQi ddng qudn tn:
(d I Khdng phai la nguoi c6 r rr. ch6ng. cha. cha nui,i. m$, nre nu6i. con. con nuii.
.rnh. chi, em ruot la c6 d6ng l6n .ua Ngan hrlng. la Ngrrtri quir It hoac lhanh
viin Ban ki6m soiit cua Ngin hing hoic Ctrlg t;-, corr cta NgAn hing:
(c) Khong rnrc riip h,,ire rlar Jiin srr hutr lu I"^ rlnir phin rrilnrJ Yirn diiu t€tr,'
l6n cua Ngen heng:
(0 Khi)ns ctng Nguor co liin quan rhco qu) Jitlh l.ri l)iiu li. nil so htru li5'o rnam phii lrinrtr,in diiu li tlu lirr rtlr Ng:i hans:
(g) Khd[g phiri lii Nguiri quan lt. rhinh \ ian l]rn kiinr soiu cta NB,n) lrinB tar bit
k:i lhoi di€m nio tft,rrB l): (niirn) nii[) licn k(i lnk,c d(i:
(lt) Kh(-jn8 phii lar d6i Iiic hoi( D!ui,i titn (lucn cur Jtii t:ic ei, giii trj giao dich hdnS
niirn \,(ti Ngiin hang chiirn rn i(l'0 (hr nr(r'i nh.ill lrirn ) tro lio lrlng de0nh rhu
hoic r6ng giri rrl hirn8 hoi. dich y\r mur \ao cur Ngiin hang rron! 02 (hai)nInr
trrng 50i l0l
Y
Di€u LQ NgAn ltang TMCP Bnn ViCt
gin nhdr:
(i) Khirrrg Iarn viic tili cic kl chuc cung cip dieh r u ru I in Ph:ip Iuir. kiilr roan cho
\Biin haDg lr n! (,: th.ritninr gin nhir.
U) 'lirin rhu cdc quy.dinh hiQn hAnh cua ph6p luiir c6 liin quarr.
,li.i Thinh vi6n tlan kidm sodL phii d:ip rhrg dii5 Ju cric riiu chur.u: ri didu kii'n sau:
r) Khi\[g lhuoc d6i ru,mg rhco qu\ rlinh r.ri Dii'Lr -l-1.] tuir I)iiu 16 nri]:
b) Co deo duc nfha nglriCp:
c) Cd hing dai hoc lr.i lon vi mol lrr'nu eii( nliinh kinh ri. quirn tr! krnh doanh. luiit.
k6 to6n, kiam roen: ci) ir nhir Ol (ha, nirn lirn viec lnrc riin lronU linh vEc Dgen
hiirrS. trii Jhir)h. ki t(ldn hoii( Liinr r,'ijn:
d) Khting phdi lzi nguiri cri Iitn quirn cua Ngriji quiin lv Ngin hdnEi
e) I-hinh vien Barr kidm soiit chu-ven rr6ch phai ctl rri lri Vitr Nam troog rhdi gian
duong nhiern:
0 Kh6'tg phAi Ii rrguoi trong bo phir k6 roiin. riir chinh eta Ngin hang vi kh6ng
phAi ti thanh vien ha)'nhan viin rua c6n8 t\ kiim lr)in doc lap dang lhgc hien
ki6m toen cic biio ciio tii chinh cirfl Ngin hing:
g) I'uan lhu cec quy dinh hien hinh cia phrp lual co lien quan.
4'1.{ l6ng Citln do( NBAn himB fhri drin tmg du c6c ti.\r chrrin ra tliiu kiin suu:
(u, t lrong thuic d6i rur1rrg quv rJinlr tri DiErr .l.l I cua Dii'u li nr'rr:
(b) C6 d4o dtc nghi: nghi€p;
(c) ('o bing rlai hec tr(, ltn \i rn(il tr(,ng c.rc ngiirrh lirrh tt. qudn tri krnh doonh.
luilt:
(d) C(i lrinh d0 chu),€n n16n \ii kinh nlhiemr
(i) (ii il nhilt 05 (llann) nim liinl Nguoi dia'tr h.ir1h clri to chtr lrrl dungl hoqc
(ii) ( (r it nhdt 05 (ntrm) nam liim 1'6ng Girirn d6c ((iidm d6c). l'hrj 'l-6ng
(iiirrn dLic (Phri giril ddc) doanh nghi.sp c6 r-6n cht sd hfu !6i lhiEu
bing nrric viin ph5p cllnh cLlr ngin hAn! thu(rng mai r:0 phiu ri cir it
nhit 05 (Irim) lrim riqc trgc tiip lrong linh \vc trii chinh ngen hang kt
d
rl
rl
t
W .ltang 5l 'l0l
Di€u L€ NgAn [{dng TMCI' Bdn Viqt
loiin. kiCm toiin: hoic
(iii) C6 it nhit l0 (muoi) nanr l:irr \iir rrvc tiip trong linh \.uc rei chinh.
ng6l hing, k6 torin hoilc kiclrn toinr
(e) Cu tnl t?i Viet Nam trong rhiri gian du<,lrg nhiern:
(l) Tuin thi cdc quy,dinh lriQn harrh cta plriip lue-t c(i lien quan.
.11.5 I'h6 ltng Ciitun d6c. K6 toin truam8. (iiinr d6c ( hi rrhrirrh. (iirinr cldc cic C(ing t)' con
t'i i:huc drnh luong drrmE Ngirr hiir)g phiri chf tng du cie tiirr chrr:in rir diiu krfrr
(a)
(b)
(c)
Kh6ng thuoc d,5i tuqng qrrl' dinh t4i Dieu 4.1.I cua t)ietr lE luiy: l'h6 l'6ng CiArr
d6c kh6n!. thuoc dti Irr(mF qu) drnh rar l)it'u {r.2 cuo f)iiu l( na1:
C6 dao duc nghd nghifpl
C6 trinh d0 chu,'dn ff6n vi kinh nEhiem:
{i) Co bing Dili hec lro lin \c n),it lrong ciic nginh linh la'. quan !i kinh
doanh. luit hoi-c linh vu! chu\en rnt)n rnii nrinh sC drim nhiem: hoAc
tii) C6 bing Dqi hoc lr,i lin ngoiri (Jc lgunh. linh ttrc ndu lrln \6 co il nhil
03 (ba) nlm lam liEc tryc tiap lrong nginh tii chiIlh, ngirr hing holc
linh vgc chuy6n m6n rni minh s€ diim nhi0ml
(iii) Cu lru lei Viol Nam trong thiri gian dudrg nhienr.
luin thu cdc quy dirrh hien hanh cua phip luat co lrin quan.
Nhfing truing hqp kh6ng tluqc ddm rhicm chrtc vu
(d )
Diiu 44.
44.I tr-llllng uguoi sau ddy khirng duqrc li Kt' toan tru,mg. (iirirn <lnc Chi nhrinh. Girirn d6c
C6ng tv con cta Ngfu hdng:
(a) Ngutii chLra thinh nicn: nguiri hr h1u (hi nint luc hiinh \r diD slr hoic bi
nrdt rring luc hdnh ri diin su:
(b) Nguni dang bi rrur crn, rrich rhii'r hillh sv: .lJn! (hip hanh bJn rn. qulit drrrh
vt' hinh sg ota lor iin:
(c) Ntsuoi da bi kdr rin vi rrii \rinr nhlnr s(r hiru nrir chua (iuoc \('n arn (ich: n.uuiri
di bi kel dn \c ldi rtr li'i pham nghiin lr(.'ng trry lin.
t^l -liang 5l/l0l
Diiu L€ Ngdn Hing 'I'MCP Ben ViCt
11.2
(d) Ciiu [16. cdng chtc theo qlrv dinh cua phip luir \6 carn bQ. cdng chuc va phap
lLrirr ri phtrng. ch<irrg tham nhiu)g; Nguui qurn l\ lrr cjf, phrln! tru lin lrong
(ie doanh nShi(.p mi \hi nuu. na0l tu 5llqo (ninl nructi phiin rrinrl ri,n diiule tr(, l€n, lru nhimg ng[iri duoc cu lenr dor di€n thco ty quvin d6 qurin lyi
phin r,6n g6p nhri nudc toi \Airn hangi
{e.) Si quJn. ha si quan. quiir nh6n chuyin nghiip. c6ng nhin qu6c phbng trong
circ co quan, don r,i thuQc Quin d6i nhen din Viil Nam. si quan, ha si quan
chLrl €n nghiep trorrg c6c crr qrran. don Yr thLrQc C6ng an nhin din ViQl Nam,
trt nhirng nguoi droc cu lim (lai dit quan Ij phin r on grip cua Nhd nrroc rai
^-giin henB:
(l) Cha. me. r'o, ch6ng. con lii anh. chi. ern uuir lh.rnh \itn I lii Jongquirn n'r.'la)ng
Ciim d6c vd tcr. ch6ng cira nhtng ngrroi nuy kh6ng Ju5rc li Ki'loin lruung
hoic ld ngudi phu trlch lei chinh ci.r Ngdn hAng;
Gr ( r'rc rruonghqp kh6c rheo qu! dinh rxi I)iau lt ir-.
N-hring n8(oi sau da) kh6ng dvoc Ii thanh \icn lldi ding quin tri. rhdnh \i€n Ban
kii'rrr sodt. Ling Ci6m dou. I'ho l i,n$ (iiam d(ic (ia Ngin hing
(a) Thuoc d6i tugnB quy.- dlnh tai Diiru {+. t Diau ld na) (tru lruorg h{rp quy dinh tai
Dii,u 44.1(f)):
(b) NgLrcri thucic d6i tu<nrg khring drnrc tharr gir qurD lj. dr6u hfurh thco (luJ dinh cria
phirf luel vA ciin b'. c-nS (htc \u phi| luir \i phi'ng. chdng tham nhtng.
(c) ^\grtdi da rtmg ld chu doanh nghiep lu nhen. thirnh vian hqp danh cta cdng
tllx,pilJnh.fong(iirirrJi.((iirlnlJdct.(hulrch\iicaull'lxnh\iirrlloi dr',ng
quin tri- llQi d6ng lhrinh \ iCn. []an ki€rn soit ctra doilnh n8.hrep, Ch[ nhiem vi
.iic lhanh \iCn Ban quxn lri h('n liic )ii riri thi)i ,liirrr doanh n!hi('n. h('p tic \ibi ruyin b6 phd sao. trt lruimg hop do nh nghrip. hqrp tdc xi bi tu1'6n b6 phi
sdn !i lY do bdl kha khingi
(d) Ngutii r14i difn rhco nhiiP luAl etra ,Jtrunh rrghifp rq! rhti Jiim doanh nghiQp
bi di'}h chi hoal don8. bi bu$c giui rhi do vi pharl phip luirr nghiam rrong' lrrr
trtrr\ng hrrp ln diri dir:n thco <li nghi cua c(, quan nha ntr(ic co thiim qr'r5tn
nhim clrrin chinh. ctng ca) doanh nghiep dt)l
(e) Nguoi de rr.rngbi dinhchrchur:dxnhChutichll6idingqirirlrri rhenh\io'rIJoi
,i{
,l
1
I
w Trang 5jr'l0l
I
Didu L€ Ngdn Fldng 'I MCP Ban ViCt
(1)
(g)
(h)
Di6u 45.
ddng quirn tri, Chu tich lloi ddng thinh \iin. thinh riin H6i dirng thinlr
\i6n. l ruimE Ban \iirn soiil. rhinh \ia'n llan lianl soel. lnngGirimddccta t6
chtc lin dpng theo qu1 dinh cu:t l.u5t Cic r(i clric tin d\rnE \i cdc \An brn
huons din rhi hinh hoic bi co quan qurin li nha lluirc. co qr.ran phip luit xicJiuh nguoi dd co sai phrurr din din viic tri chr'rc lir dun8 hi rhu hii Uii\ phcp
thinh lap \e hoar ddng;
Nguoi c6 li6n quan cria thanh viin Hrii drlng qrrur tri. lriug Cirirn tJoe thfrng
duqc lA thinh vi€n Bar) kicrn soiit c(ra ^-gin
hdng:
Ngutii c6 liGn quan cira Chu tich I Idr d6ng qucn tri trh6ng dugc li 'l6ng Crdnr
d6c cta r-gAn hang:
Ngu<ri phAi chiu rrich uhiem theo kdt lu{n rhanh tm din d6n viic Ngan hang b! rnphar Ii phflm hanh chinh tron! linh \rc riin l+ \a |B:ln ha.ng (, khun8 phul titn cio
nhlt d6i voi hinh vi vi phqm quy dinh 'C
gi.iy phep- quan rri. didu hanh. c6 phin,
cd phitu. gop r,t',n. rnuir cri phin. ciip tin.lLrng. rnun Lriri phieu doinh nEhiap.lj I.i
bao dAm an toan theo qul dir).h cuu phup lu?l \t' riir Ij r i phqm h2rIrh chinh trong linh
i\rc darr g vA ngan hang
Nhirng trudng hqp kh6ng ctng ddm nhiQm chtic vg
11 ,l
4i. I -t hrinh vien l lQi d6ng quin tri cua NSan hanS:
(a) Kh6ng dugc ddng thci li thanh vidn Ban kiEnr sodt cu:t Ngin hing:
(b) Kh6ng duqrc diing thoi la Nguoi quan l! cur t6 chirc tin dUng khdc, trt lruon8
hgp td chuc dd li C6ng t)- con cua Ngan hing hoic la thinh \ ian Ban kiirn :odt
cria t6 chuc tir dung doi
(c) Kh6ng duoc dting thdi l.i lhanh vidn llQi dtrnE qutin rri cua lri'n 05 (ndnr) cinrg
t)'khdc. trt truong hop la thanh vitn ll6i Lhirg quan trt cru cic COng l-'- con.
( 6ng lf' lien k€l cLra Ngiin hAnS hoac la ngutri dai di.^n cu.r cdDg lv quan lj'qui.
c,inE n ,liu tu chtnr! Lh,'irr.
(d) ('hn rich I I6i d6ng qudn rri uu3 NSen hung klrnrrg dulrc .k"ng rhoi li ng'roi diiu
hinh cifl NEan han8 \e cuit ti chtrc rir) dunc khdL:
(e) (:hn tich tlaiddogqudn trjctr.r Ngin h:ing kh,ingtluoc rlting thdr Iir ( hn tich Il(ri
da)ng qtdD tri. lhdnh viin I li,i J,ing qrran rr i, ( hu ttch tli)i ding thLrnlr viCn. thenh
-l rang 5l/l0l
:
'1
Di6u L6 Ng6n Hang 't MCP l].in vidr
vr€n HOi dong thinh vi0n. ( hu iich ca)ng r),. tong Gi6m da)c (Gidm d6c). ph6
ling Giirn d6c (l,lrri (iiinr ilic) hoitc eiic elrr.rc rJnnh rrnrnu ducrng cta doanh
nghi€p khdc.
,15,2 'l-hanh vi6n Barr ki€m sodr:
{a) Kh6ng duoc d6ng lhoi le rhnnh {i€n Hr',i d6ng qu n rri. \guoi diiu hinh, nhdn
Yidn cta Ngirr hAng hoic rhiinh vien 6i d6ng qll;in ui. rhdnh vi€n l16i ddng
lhinh vian. ngLr<ii diiLr hinh. nhiin \-iin cira C6ng lJ con cua Ngan hang hoic
ruhAn (ien cua doanh nghiqp nri lhdflh Iitn ll(ri d6ng qurin rri. Tdng Gidm doc
cria Ngan hiihg ki lh.inh vi0n ll6i ddng quiin rri. nguoi didu h?inh hoAc l cri ddng
l(,n cua doanh nShisp di)l
(hl Khirnu rluoc drinE lhni Li rhinh \,iin llii J(ir)! qu;ill rri. rhinh vitn IIqrr dr\ng
thdnh r i6n. nguiri diiu h.\rh cua doalh nghi.:p ma thiirh \.ien Ban kidm sotir cua
doanh nghi{p dri dang lir lhanh \ ii'rr ll(!i Jdn! qu6n r ri. Nguti diau hdnh toi Ngen
hirng.
(c) Trutrng Ban ki€m sodt khiing dugu ddng lhoi li lhinh Uii'r Ban kiam sodt, Nguoi
quan li cta 16 chuc rin dullg khdc.
l5.i Tirng Giinr drlc. Ph6 lilng (iirirrr .l6c td c.ic uhtc dunh tlrflne duung khi,rrg duqr: dt\ng
hoi l.i thanh tiin Hdi d60g quan rn. lhanh liln HOi d0r)g thar r \iin. thturh rien Ban ki€m
so6t cta t6 chlrc lin dung khic, tru rruimg hqp t6 chirc d6 ld Cring ty con ctia Ng6n hing
Tdng Cirirn d6c kh6ng dntlc di:ng rhiri ll ChLr tich llor dong quln tn. thinh vien llQi
ddng quiin tri. C hu tich I lgi dijnB rhirnh \ idn. lhdnh \ iin tlgi diing rhenh vi'3n, Chn tich
cdnB ty, tdng Ciim doc (Cidn doc), Ph6 liing Cirirr d6c (Phi) Giem d(')c) hoic ciic
chric danh tumB dv{rng cua doanh nghiQp khtlc.
Phri'liing Gidnr d6c vi cric chtrc tlirnh lrnnrg duong khring rtu,.'c 6int lhdi ln l6n8
Girim drir: (Gr:im d6c). l'h(i I 6ng (;itim dr:)c ( l'hi, Cianr Lhic) horc ciic chuc danh lutmg
duong cia doanh nghi(p kh6c.
Di6u 46. C6ng khai cic lqi ich li6n quan
'l-hinh viin tlQi ddng quan tri- thlirrh vien llln ki€nr sorit. I-ting (iirim dirc. Ph6 Ii'ng
Gi6rn dirc tir cic chtc drnh luon! (lu(rng ctrl \gAn hnng phni krl khai c:ic lqi ich lii'n
(luan crir ho r(ii Nger) hong. hao ginr:
il
,/
itt
w
46.1
I ran8 5i l(ll
I
Did u L€ Ngdn Hing TMCP Bdn \rift
(a) 'l-in, dia chi 'l'ru so chinh, nginh, nghi kinlr cloanh. s6 vi n8ir] cip Ciii)' chtr'rg
nh{n ddng k;,' kinh duanhi Cii) chtng nhin,ling Ij doanh nghiOp. n(ri dan8
k;i kinh doalh cta doanh nghiep- t6 chuc kinh 16 rnii minh rii ngtrrli co li€n
qr,ran trrrc ti6p dmg lin so htu phin ron g6p. cd phin ho{c [ry quyin. tY
th.ic cho nguoi. ri chtc klriic rJtng tin quan li ru 57o (nam phin rrtrnr) v6n di€tt
lC cia doanh nghi{p. lir chtc d6: li le vi rhci ditm so hitu phin v6n g6p ho4c
cO phin d6,
(b) T6n. dia chi Trtr su chinh. ntsAnh, nSha kinh d,,anh, so ri ngiiy cdp (ii6y chtntB
nhen dang kj kirrh rlounh' Ciil chtn-rr nhrin ding kj Joanh nghiip. n<li d,ng
ky- kinh doanh cua doanh rrghifp, t6 chirc kinh ti mri rninh li nguoi co licln
quan darg li thinh ria,r Il(''i d6ng quan rri. lhiirh \ia Ban kiinr souit. (ii;illr
rl6c hoic l'dng Gidm dr''.
'16 2 V iec ke rt'roi quy dinh tai Diau .t6.1 Diiu l4 nal phar duoc rh\rc hi6n tr <'g ta<ti ltan o7
( b;il,) ngn:- l:irn 1r€c. ke lir ngii],phdt sinh loi ich liin quan; vi€c sua di, b<i sung ph:li<tttc/c khai brio voi Ngdn hang trong lhol han 07 (btiy) ngir! larnt /c'kd tr ngay c6s{ra drii. b6 sung ruong tnE.
46 1au r WiC"kekrri qu),dinht.i Di6u.16.t vi Diiu-16.2 Didu lf nir ph?uqc lh6ng 6.io ctroDai h6i ddng c6 d6 g rai cuoc hoplhuorg niEn gin drft hc lh6Dg biio dinh k>,hd-g nan, cho c6 ddng cta Ngan hiug vd drgc niem yir. lSrt tai T4 sri <--lrinhctrrr NgAn hing.
+6.+ ,ruocNs:6n hn[g phJi thong hlu banE \,ar han cno \tsrn ni]nt ' cii( lhdn! lirl cr.'ydit-rh tiri Diiu46,1 rrong rhoi h+n 07 (ha)) otii). ldnl
' ia" ' "8d)' NEdn h;ing ntr +E rr
d Lr(=>c tharrg 1ir c6ng khar thco quy dldr tqi Diiu 46'2 l)ii ll
-J6 -5 'l-Ir&nh 'iin ll6i d6ng quin rri. t;necidm dirc nh,ilnh nhan fio{c nllandae r-,
tr{3r-r-31 kh6c dd thuc hign c6ng vi.jc du(1 mQi hinh th, troolnr vi cdDS viic liD a2
dc'l tr-th cua Ngin hirng dt'u plroi gr.lr trinh ban chit n':i duro c6nt! li(rc {'d Ir 'ci-I lqli d6ngqoanrri. llan kiir) soiil r.r chr Llu,rc tlrlrc lrrin lhi,la s{'r thanh vi6nci,,liti <- r,n t toi aonS quin tri chap thu:in: niu thw hien mi kh6nhdo hoic ki6ng duc
srr c*-rdp thu6n cia Hii d6ng qudtr tri lhi lit cr't thu nhlp cor roal dong do thuo
t'6 F.it gan ning.
Tran8 56/t0l
Y
Y
-t
Di6u L9 Ngdn IIdng 1'MCP t}in Vi6t
vi6n H6i ddng thanh vi6n. Cht lich c6ng ry. I6ng Girim d6c (Gi6m d5c), ph6
'lring 6irim d6c (Ph6 Gi6m ddc) hoi-c cric chuc danh trlong duong cda doanh
nghifp khric.
45.2 Thinh vi€n Ban kiam soet:
G) Kh6ng duqc ddng thoi lA thinh li€n HQi ddng quin tri. Ngvdi diiu hAnh, nhan
vien cta Ngin hdrlg hoAc thanh vi6n H6i d6ng cludn rri. thdnh vi€n H6i ddng
thdnh vien. nguoi diau han}. nh6n li€n cua C6n-e t).con cta NBan hang ho{c
nhan vien cta doalh oghigp me thinh vi6n H6i ddng qudn trf, T6ng Girirn d6c
da Ngar hang li tbanh vien HOi ddng quen tri, nguoi diAu hinh hoac la cd d6ng
ldn cta doanh nghiip d6;
(b) Kh6ng dusc ddng rhti le thdnh vien HOi d6ng qurin tri. thenh viCn Hqi ddne
thanh vien, ngudi diau hinh cria doanh nghiQp md rhahh viCn Ban kidm sodt crla
doanh nghiQp ilo dang li thdnh vi€n HQi.dt ng qudn ti, NeudidiBuhanhrai NgAn
hAng;
(c) Trudng Ban kidm soit kh6ng duqc dddg thoi le thanh vien Ban kiam sqiL Nguoi
quen li cua t6 chuc tin dgng khdc.
45,3 TBng Ginm d6c, Ph6 Tdng Giim d6c va cic cht?c dqnh turmg dudng kh6ng duqc ddng
ihei E rhdnh vien HOi tl6ng qunn tri. thrnh vien HQi ddng rhdurh vi€n, thdnh vi€n Ban kiim
so6t cia ti chuc tin dung kh,ic, ut rruong hqp t6 cht'e d6 Ia cang ty con cna NgEn hang.
Tdng Gi{m d6c kh6qg duor ddng thoi la Chi tich H6i ddng qu6,n trl. $tuh vicn HOi
ddng quan mi, Chn tich HQi ttdng thinh vi6n, thturh vi6n H$i ddng lhanh vido, ChU tich
cdng ty, T6ng Girim d6c (Girim d6c), Ph6 Tdng Grim d5c Oh6 Girim d6c) ho+c c6c
chtc danh tuong duong cua doanh nghifp khic.
Ph6 T6ng GiAm d6c vd cdc chuc dunh tuong duong khring duqc ddng thqi Ia T6ng
Girim d6c (Gi6m diic), Ph6 T6ng CiAm d6c (Ph6 Gidm di5c) ho{c cec chuc dan} tuong
duong cua doonh nghiep khdc.
Diau 46, C6og khai cdc lqi ich liGn quan
46.1 Thtuh vien HOi dAry qu6rl tii thdnh vien Ban ki€m soit. T6ng Gitm d6c. Ph6 Tong
Gi6m d6c vrt cic chuc danh tuong dudng cia Ngan hang phii k€ khai c.nc lqi ich li6n
quar ctia ha vdi Ngan hdng. bao gdm:
),;
s
ql 'liaDg 55/l0l
Diiu LE Ngdn Hdng TMCP Bdn Vi6t
(d) Ten, dia chi Tru sochinh. ngrinh, nghi kinh )anh, s6 va ngay ciip Giil chung
nhAn ddng ky kin-h doanV Giiy chtrn8 nhan ding kj doonh nghi+p, noi dan8
kj kinh doanh cta doanh nghiQp, t6 chLrc kinh t6 ma mlnh va nguoi c6 lien
quan truu ti6p drhg lCn su h&u phin v6n g6p. c6 phin ho{c ny quydn, tyth6c cho ngu6i, d chuc khic dtng ren qudD li tt 5% (nam phln Eam) v6n diiu
lC cua doanh nghiep. t6 chrlc d6; t| lf vA thdi didm so hiiu phAn v5n g6p hoic
cd phin ao;
(b) TCn, dia chi Tru so chinh. oganh, nBha kinh doanh. s6 vi ngiy cip GiAy chung
nhan d6ng K' kinlr doanh/ Cid,v chrimg nhfn dang kf doan} nghiep, noi dlng
k! kinh doanh cua doanh nghiQp, t6 chrlc kinh t6 mi minh vi nguoi c6 li€n
quan dang li thrini vi6n H$i ddng quin td. thanh \.iCn Ban kidm so6r, Ci{m
d6c hofu T6ng Giim diic.
46.2 Viec ke khai quy dioh tqi Eidu 46.1 DiAu lC ndy phii duqc rhu-c hien rong rh&i hqn 07
(bAy) ngny lnin vigc, ke tt hgay phdt sinh lqi ich lien quan; viec sua ddi, bA sung phei
dugc khai Mo rdi Ngin hang trong thdi h4n O? (bdy) ngi.y liu viQc, kA tt ngay c6
srra d6i, b6 sung tuong ung.
46.3 Vifc k€ khai quy dinh t?i Diau 46.1 va DiAu 46.2 DiAu lC niv phii duoe th6ng Mo cho
Dai hQi ddng c6 tl6ng tei cuQc hep thuong ni€n gin nhft ho{c thdng Mo djnh kihing nnm cho cd d6ng cua Ng,in hang vd dugc ni€m yit, luu git lei Tru sq chinh
cua Ng6rt han&
46.4 Ng6n tling phii th6og b,io bing ren ben cho Ngen hang Nhi nu6c cic th6ng rin quy
dinh tei DiAu 46. t tloog thoi ha, 07 (bi)) ngey lam Yi€c, ta dr ngiy Ngdn hiug nh{n
dugc th6ng tin cdng khai rheo quy dinl tAi DrEu46.2 Diiu l€ nA;-.
46.5 ThAnI vi€o HQi ddng quan rri, T6ng Gi6m d6c nhdn danh cd nhdn ho{c nh6n danh
ngubi khdc dd thgc hi$n c6ng viQc dudi moi hlnh thuc uodg phtm vi c6ng vifc kinh
doanh cta Ng6n hang ddu phdi girii trtnh ban chAt, n6i dung cta c6n8 viec d6 trurc
Hgi ttdng quan tri, Ban kidrn soit rC chi dugc rhFc hi€n l,li duo. c da s6 thinh vi€n cdn
lai ciia tl6i ddng qurin 0'! chlp thuin; n6u thw hiQn mi kh6ng khai b6o hoac kh6ng duqc
sU chAp $uan cua HQi daing qu6n rri rhi l{l cd rhu nhap c6 duqc dr ho4r dODg d6 fiuoc
"i Ngar hdng-
-
tlry Tmng 56/ I0l
Di€u Ld Ng6n lldng'IMCP Ban Vift
N
I3v
W
Diiu 47. Nghla vg cda Ngudi qudn li vi Ngudi ditu hinh khdc
47.1 I'htrc hi6n cfc quytn vi nhiom vrr drroc giao rheo dirrrg qut dinh cLlr phap lual, DiOu
lC ni\'. qulit dinh cia llai h,ii .t,'.n! t6 J6n! cur \Ben hiDS
17.: lhuchitncicqurtnrinhrenrrrr Jrrrrcgiaonr,jrcrichrrLrnglhLrc-uanlrong.t6lnhiit\i
lqri ich cuo Ngin hAng va ctrr,,o ri\og.
.17.3 lrung thirrlr voi lqi ich cua \8in hang: khong su dunS lhdDg !in, bi quyet. co hqii
kinh doanlr cua Ng6n hdng, lam dung din vi. ch[rc \ u v:i tai sdn cua Ngrin hing dd rhu
loi cri nhin holc dd ph\rc vu loi ich cua li) chtc. ci nhdn Lh:ic h,)ic larn ldn hQi roi loi
ich cta \gin hiing !d cua cd d6ng
47.4 fhdng b6o kip thdi. diy dt, chinh xic cho Ng6n hAng vi qrrydn loi c6 th€ gAy xung d6t
mA he c6 duqc o cdc td chtc kinh ti. (ec giao drch hoic ci nhin kliic \ il chi dugc su
dUng nhtrng co hQi d6 khi I llii d6ng quan rri dA xcm xi( vii chdp thuan.
17.5 Kh0ng dugc canh tranh b6t h(.ip ph.tp r,ir NBin hirrg hoac teo diiu kifn cho bdn thu ba
-qi]'t6n hai lqi ich cia Ng,nr hi,ng.
47.6 Khdng du(lc t?o di€u kicrr ali c.i nhtn nrinh hoac ngrrtii c6 Ii6n quau cua ririnh qu)'dinh
Dia!' LI(i) l)idu lf ni}..' ra1 \6n. su dung ciic dich Yu khiic clia NgAn heng r(ii nhirng
diau kien uu dai, thuan lqi h(hr so \,oi qu) dinh chung c(ia phiip luat vd cia Ngdn hAng.
.17.7 Khdng duoc rInE lusng. rhir lao, rri rhumg khi Ngrin hAng b! ki.
47.8 BAo dim luu trt hd so cua Ngin hing drr cung cip durrc cic sti liq'u phpc vu cho hoal
dQng quin lj. rli6u hAnh. kitnr soiit rnei hoal dong cir r.lgrn hi g. hoat dong thanh lra.
giam s6t, kidm lm cta Ng6n hdng Nhi nur'rc.
{7.9 Am hi6u c6c loai rui ro trong hoill dOng ciu Ngdn hing.
{7.10 Cic nghia \u khic llreo qu)'clinh |han luir.
Diiu 48- Trdch nhienl va thi6l h{iri b6i thuqng
.t8.t Thrinh \ien HQi dinSquan lri. thanhlien l]:rn ki€m sorit l-6ng Gidm d6u vir clic &:inh
Yien khdc cua Ilan diau hdnh kh(ing lhue hiqrr nghir vrr caa minh ntol cdch tnmg
thuc, voi su cen treng, mAn cdD \i nlng luc chulen nr6rr rnd vi pham ludt phrip gnv
ra lhie{ hai cho Ngr'in hiing rhi phrri chiu triich nhien! cri nhin do h'Lnh ti vi phqnr ctra
minh g5;- ra.
-l-rang 57l l0l
utj
Di€u LE Ngdn l"Iang TMCP Bdn Vi6t
48 2 Ngin hing sa b6i lhutmg cho nhtrrg nguoi di. dang r:\ c6 n8u) co tro llrinh mot ben
l,tn quan trong c:ic rq khiiu nar. llrr6u Lr!n. kh('i t(i.l:r. dang hoic co ttri sd.ivoc tiin
hdnh cho dt dey li yu viec ddn sg. hinh chinh (ni khirng phdi ld vitc kiCn tunB do
Ngin hirng thuc hien ha) thu(r qu)an Lhoi xrrong cuir Ngin hAngt ndu nguoi do
da vridang thuc hiQnnhi€m vu cria Ngirl hang \oi lr cdch li thdnh vidn Hgi d6ng
quan tri. thioh \idn Bdr) krinr s(\at. l(in! (iianr rtLc. cric thanh ri6n Urn ditu hirh.
ciin b0 nh6n vitn hodc li dai dieD d'Jqc NSAn hiing (ha! Cring t) con cia ^'gin
hing
hAngl r-ry quyEn r6i diiu kiin ngrriri d6 dn hrinh r.lirng trrrng th1tc. cin trr.'rr!.. rnin cin r i
loi ich ho{c kh6ng ch6ng lai loi ieh cru nhit ctu \g:in lring. trin cc' r,, luen lhu luir
phrip rir lh6ng co bing chur)ts xiic nhirt ring n3uin dri Ltri r i phqnr nhring trich nhicnr
cta rninh. Khi thlrc hiilr chrlrc nhng- nhifnr r \r ho.1c thuc thi cac cdng liQc lhetr uy quf incun Ngdn h,rng, lhinh vicn lloi drl,r8 qur'rn rri. thir)h \ iill l]an kri'nr sorit. crin bQ quan
lj, nhen via'n hoic li dqi di.:n theo u1 qul in rua )'lEin hiing ,luoc NEen hing biii lhumg
khi tr(i thinh rnQt ben li€n quan trong cdc ''tr
khi6u nAi. ki(in. khoi 16 (rrir ciic vu kien do
Ngan hang li nguiri khdi kien) lrong cdc lrrirng hop siru:
(a) Dd hiinh dQng trung rhuc. ciin trgng. min ciin r i Ioi ich ri kh6ng miu thuin
rtii lui ich cua Ngin hing:
(b) fuan thu lu6l phap ri kh6rg co bing chimg rur nhirn da lhong rhlrc hr6n trarch
nhi€m cta minh.
48.3 Nhilng chr phi duoc biii thrrong bao g6nr: cric chi phi phrir sinh (ki ci phi rhue lu(it su).
chi phi thco phdn quy6t cta co quan giai qu\tl. (ac Lh,,.nr tri.n phal. cic khodn phairhanh
loen phel sinh rrong lhuc 16 h('lc duoc coi li rnr'rc hqp Ij khi sitli quydt nhilrrg r u lric ni1
kong khu6n khii phip lu6t cho phep. r,;i diiu kifn ll rrgrroi Llo di hinh dQng trung tl)Uc.
cin tnrng. min crin la voi ntrng luc chu\en nrdn vi l(ri ich hoic kh6ng ch6ng l4i lqi ich
cia Ngin hin8. tr6n co so luer) rht phdp luril \ a kh6ng ca) srr ph:il hian ha) \Ac nhan nio
ring nguii d6 dn vi ph$m nhiing trech ihiem cia minh.
48.4 Ngin hing co quyin mua bao hrinl cho nhr-rnt nCua'i tiri di rrinh hilng lnich nhiem
bdi thuirng nOu rrtn.
Didu 49. Hgp ddng, giao dich phiiduq'c Dai hQi ddng c6 d6ng, HQi ddng qudn
tri chip thudn
Ll9.l Itop ddng. giao (l!ch gina Ngin h,rng r(ii ciic dOi lr(rng sa diy phdi dLroc Dai hQi
Trarg 58/l0l
Eidu L€ Ngin Hdng IMCP Bdn Vi€t
ddng ci) dinrg hoAc tlOi dilng quan tri chip thu.in:
(a) (i] done. n8vui dxi diEn ur quvin cta r-o d6ng sri hiiu tir 5% tnlm phin lrltmt
tring s6 cri phan ph6 thdng cr.ra Ngin hanB l(r lan rri nhtng nguoi c6 Iitn quan
cira hol
(b) l hrinh vi€n I IQi d6ng quau rIi, thamh \ icn llan kiem soir, T6ng Ci6rn .llc;
(c) Doanh nghiQp qq dinh tai l)iiu-16.1(rt\o l)iiu{6 t(h) t)iiu lt niy vanguai
ci, tien quan cta thdnh vitn tkii d6n8 quu[ lri. lhinh \ ia'n Ban kr(iDr so6t ho4c
lOng Ci6m dirc.
.l(r: C:ic hqf d(')n!. Eiao ,.lich r,rr c.ir, tl,li ruung r'iLr t ' l)reu {r) I l)iiu Ii nar co gii tril<rn hon 209'o (hai nluoi phin trdrn) r6n ditu lc etiu Ngin hring ghi trong bdo cdo liichinh di Jrroc kiinr roin grin nhdt phai duoc Dar h<ii AOng e<i ddng chdp rhuan. 'l-rong
lruonS hop ni1. c6 d6ng c,'r li€n quarr khing ci'r qulin briu qu1it. l.lQi dirng qu;i.n rrr
trinhdythio hop ddng hoic giai rrnh ri ni,i duns chu )iu ct.r liao di(h 1 icu()c hap
Dai hdi dang c6 d6ng ho{c [i1 j liirr hints \iin hln. ll!'p d,ing hoic giao dich duqc
chip lhuin thco lj lQ biEu qurit qu' Llinh Di€u 17.c eria l)icu li nay.
49.1 Cac hgp diing giao dich voi cdc diri trrmg udu loi Drau J9.l Dicu l+ nay c6 giri tri
bing holc nhd hon 20% (hai murri phin tramt !.',n diAu li (ua \gin hang ghi trong
bio ciio lAi chinh de duoc Lrim to;n gin nhit phii durrc I loi dAng qudn u i chip thudn.'I'dng Gi6m diic Ngdn hdng gr'ri d6n cdc rhenh vien IlQi diing quan lri !i niim )tttqi Tru ss chinh, Chi nh6nh Ng.in hdnB dg lhao hqp d6ng hoAc thi'ng b6o nQi dung chri
y'-iu cta giao dich. HOi d6ng qunn tri qu1'6t dinh viic chip thuin hop ddng hofc giao
dich trong lhoi hcn l5 (muoi lirn) ngi). kt tir ngir nidrn',it: thiinlt riErr cir lui ich
liin quun lihtirrg cir qu.in hiiLr qurir.
-19.,1 l ruong hqrp hqp ddng. giao dich du('L grao Lit hoilc lhtlc hii,r mi chua durlc Dqi
hQi d6ng c5 d6n! ho& Il()i dirng qudn tri chip lhu4r thco qu!' dinh lti Diiu 4r': \a
Diiu 49.1 Didu li nd1' thi hryp di;ng do bi 16 hidu \ii xu l! lheo quy dinh ctn phrip
Iual. (l(i ddng. thinh vi€n lltiidring quan rri ldng(iiimda)c. lhinh vittr llan kicm soit
c6 lrO rluan phAi ba)i thuon8 llriel hai phtil srnh, hoan trri cho Ng6rt hing ciic khoan
llyi thu dugc trr riec rhlrc hiin hqp ddng. gi.ro dich,lo
\
1
N I rang 5r/'l0l
Ditu 50.
Di€u Lf NgAn Hnng -|MCP Bdn Vi0t
Du(/ng nhi6n m5t trt cdch thinh vi€n HQi ddng qunn tri, Ban ki6m
sorlt vi T6ng Gi6m d6c
50.1 Ciic rnrong hr.rp rjuong nhi€n mal tu .iich thiinh riin llQi d(ing qudn tri. Ilan kidm soit
va I ong (rlaln ooc:
(a) Mit ning luc henh \ i din su hoi-rc (htl:
(h) \ii pharu qu1'drnh nlrtng tntrrug hrlp lh6ng dLrdc darr nhiem chric lu theo qu)
dinh rai cira l)itu l-1 Diiu li nir:
(c) Li nguoi tloi di6n phin r6n gop cru tu.r rrrqil l('! chric li ui di,nts (ul Ngin hing
khi t6 chirc d6 bi chdrn drfl lu cich phip nhen:
{d) 1-u crich lim ngutri dni diQn thco ri1 qr-ryitr cu.r cd ddng li td chti( chirn dtit;
(c) Bi truc \uit khoi linh lh6 Du6c ( qlig I lda Xi I L,ii ('ht Nghia Vi(t Nanr:
(t) Ngdn hdng bl tlnr h6i Giril' phdp thnnh lip vir hoqt tt(rng;
(B) l lir niifr k j rni thinh r iin I llii Jingquii rri. lhnkiim soit khrlngduqu hitr
liti:
lh) l lrn rldng thu€ l,irr(iiarrrrl,ichithiiulur.
'lrong thoi hqn 05 (ntrnl) ng,i] liiln !iC!. ki tt ngar x c (ti h dugc (cdc) lhiinh vieu
I{Qi ddrrg qurin tri. Ban kiim soir. 1-,ing Cirirn d6c bi duong nhi6n m6t tv crich thco quy
dinh tai cric Didu 50.I cua l)iau le niy, I loi ddng quin rr! ph.ii c6 \'dn bdD bao c6o kem
lii liiu chring minh cu the grii Ngiin hdng Nhii nrrirc vi ph:ii chiu tr6ch nhifm ri tirrh
uhillh xec. trung th\rc cta biio ciio niy lrui. phip Iuit. onglhoi rhuc hiqn (ic thu tuc
dd biu, b6 nhi6m chric dalh hj khur'il lheo cdc quy dinh cia ph.lp lual
Cht tich vd thrinh viCn IIOi dirng quan tri. T6nE Biiirrl Ji,c. lhurh riin Ban kia'rn soiit
cua Nliid hang sau kli bi xric clinh duong lhi€n m6t tu c:ich vin phrii chlu triich nhiiDr
cii nhiin da)i vrii cdc quvdt di h rrili uii qur riinh cLrir plrip luirl \,a Diiu li' nny hoirc
cric quy,"it dihh cti y ld[r sd cira riinh lrcng th(]i gicn drftnu ohi6rr.
Chuo danh dl dtrqc 't-h6ng d6c Ngnn hang Nha nuoc chllin \ tllrdc diy ria nhtng rtsuor
hi nrit tu crich rluong nhi€n lheo qu! dinh t+i Di6u 5(t I rul Diriu li ni1 duorrg nhiEn
h6r hidu ILrc.
50.2
50.3
Iu
50.4
l rang 60ll0l
Di6u l.e Ngen Hnng TMCP Brin Vi€t
Didu sl BIi nhiim, miSn nhifnr thinh riGn HOi d6ng qudn tri, Bar kiim sodt
Ia I ong uram doc
5l.l (hu lich. thdnh vien HOi d6ng qurin tri: lirrorg ban. thirrh vien Ban kiam sodl: l-dng
Cirim d6c cua Ng6n harg bi xem xat bai nhifm. mi3n nhi€m trrrng cdc trudng hgp sau:
ln) Ntuig luc hinh vi din srr hi han cht:
(b) C6 don xin tt chuc gui tli,i d6ng qurin tri. llan kiim soir lrrong dd neu rd 1i do
Iu chtc):
(ct KhirrE r.lanr hao r€Lr cirr \i tjrh dQ( Ijlr Jnr rrli llrurrl) \iin Ildi d6|tg qua0 rJi
d(lc lap:
(d) Kh6n-E lham gra cdc ho4t ding uua Ili'i Jirrrg quln rri. lhn krenr sodl trong 06
r siiul lhdng lien tvc rrtr tr rri'nu hgn hit lha kh:rnE:
(c) Ili co quan quan li nha nuoc xiic djnh lii vi phqnr nghidm trqrng uic quy dinh t4i
I)idu 46 va Diiu 47 cni l)iiu 16 niv:
Iil1E
\
I
(l) Khdng bao darrl ti€u chuen, didu kien thco qu], dinlr qri l)ieu 43 cia Dieu I
(S) ( ic uuong hgp khac theo qrrl ,linh cua l)i6tr li ii) \i phdn I'rAr.
51.2 Cht tich. thanh vi€n Il6i ddng qurin tri: l ruong bar. lhinh vierl lltur kiCm soiit,
Girim d6c cua Ngin hdng sau khi bi mi6n nhierD. bni nhi(m vin phai chiu trach t9m
ci rhin dtiri v6i c6c quy€t dinh trii vdi quy rlinh cua phrp luitt vi I)iEu lC nay, holc
cac qulil dinh c6 j ldm sai cua minh lrong th(vr Siln drong nhi6m.
5l.l Chtc danh dn dugc 'l h0ng d6c \6rin hing Nhi nrrtc clrrriin 1 truric diir rlurmg nhit'n hit
hieu luc khi bi miEn nhi(m. hai nhiinr lh(o qtr)il rlirrh utrir cu quan c.i thin qt:ytn c,ru
Ngiin hing.
51.4 l-rong thoi hqn l0 (n1uoi) n!i)' l:inr vrgc. kC trr nBri!' th(')nr qua qu)6t rltnh miin nhiirn.
bai nhiqm d(ii \'oi (cic) lhi'lh \iin Il,ir d(ingquin ln.lhirnh \,ifir Ban kidtrr soiil \i Iont
Gi[m d6c theo qu.v dinh Diitr ni1. I l1ii ding quan tri Ngrin hArg phxi c(i van bdn th6ng
bdo ktnr l.ri lieu chmrg minh c$ thi Eii NgAn hring Nhd Dtroc vd phii chiu lr.ich nhietn
vC tinh ehirh xtc. trung lhuc ctla biio cio ori\ Lru(ic phill) lu+t
51.5 'l rong rhiri hlrr tdi dx 30 (br nrt( i) ogii) ki tilrgri)' thdrrg hk). Hiri clitng qurn tr1 tiin
hanh cric thi ryc rtd bd nhien lrortc lhu€'li-)rlg Girirn d6c rn<ri'
(
s
f
UJ.lning 6l/l0l
Diri:u Lf NgAn Hing TMCP Ban Viet
Didu 52 Dinh chi, tAm dioh chi chri,c dnnh HOi t!6ng quin tri, Tiing Giinr d6c,
Ban ki6m soit
Ngan haurts Nha nuoc c6 qur in dinh chi. tiurr dinh chi vigc thuc thr quy€n. nghia \ U cua
Chu tich. cac thdnh vitn tl6i ddng quan tri. 'lnrmq han. cic thAnh li€n Ban kianl so:il.
Ngucri riiiu hdrh r.lBrin h.irg \ i plum qut dlnh trti Diiu .15 cira l)it'u ld ni1 . quy dinh
khdc cua ph6p lu{rt c6 li6n quLur uong quc rrinh rhuc hicn qu}in. nghia r 1r duoc grao;
y6rr ciu c<r quart c6 tlrinr quyin uriin nhiCrrr. biu. b6 nhiirn ngu.ri rha! thi hoic chi dinh
nguqi lhay th6 nau x6r thiy cin thi6t.
52.1
52.1
52.2 []an kiiDr soiit dic bier do Ngin hrirg Nh:i nuoc thirh lip khi Ng;iD hAnts bi krom so
dilc bift c6 quy-dn dilh chi. litrn dinh chr \i€c lhuu lhr qurin. rrghia \U cua Chi tich-
thlnh vi6n HQi d6ng qudn rri: 'l.Lrong ban. thdnh vi6n llan kidrn sodl: Nguoi diau hinh
cta NEaIl han8 bid4l \iio rinh tranS litm sorir <he bidr rriu scr rhiy crin rhi.ir.
NEVoi bi dinh chr. larn dinh ehr r it'c thut thr quvtin. nthia \u lhco qu) dinh rai Diirr
il I ta l)iiu 5l.l cuu l)iiu li rrr) |lr.'ri c,, trich nhiinr rhunr !iI \u l! cA( lon lDi \i \ r
pham co licn quan d6n tri(h nhiinr cri nhin khi co ) 6u cau ciu NBin hirnt! Nhi luoe.
HQi dting quin tri. Barr kri'm soit cua Ngin helg hoAc llan Lidm soril d{c bi(i.
I
CHUONG 9. HOI DdNG QUAN TR!
Di6u 53. Thinh phin vi nhi(m ki c(a HQi ddng qudu tri
-53.1 Hdi d6ng quln tri Li co quan (ludn rri Ngin hing, co roin c1ulin nhin darfi Ngdn hiing
dd quyer dinh. lh\rc hien cdc quvin rr nghia Ip cua Ngin hring tru nhlng vin dA
lhu6c thinr qr)an cua Uai hrii Jring cri clfrng.
51.2 S(i l(rn! rhrinh lieu H6i cl6ng qLr.rn rrr it 'rhjl la ttj (n.ult nluti ra uhiiu nhrit la ll(muui rndt) r)Buoi. Nhierr k! cri.r tl(ri d6n! quan lri lri 0i {ninu llnr Nhiem kj'cira
thd'nh vi6n II6i ddng qudn ui khitrg qui 05 (nlm) niln: rhilnh vien H(-)i d6ng qudn tri
c6 thd duoc hiu lai voi s6 nhiim li kh(lnE han chi. Nhianl Ly cira lhanh \ien Hai ding
quin lri drrdc h0 sung hqlc thr\ lhE Li lhi,i Ir n cirrr lai r:uu nhr[.m kj llQi Jing quan
lri. I-lOi d6nts qunD lri cua r)hignr Lj \t.' kil lhrtc liill lulj tro t d(int (ho diln kIi tloidtrng qurin tricua nhien] ki nliri trip quaD (i,ng yiiu Hoi .lirng quun rrl cd r6i rhiau li2
(Inol f'hi ) hui) ldng srr lhilh \iin llrii da)IS qudn rri klrrins phiri lir Nguoi diiu hrinh
Ngdn hing ro rhrlnh vi€n dqlc lrtp. rnnrS.lo co rr''i rhitu OI un(1, lhinh ri€n dfc l6p
.trang 6?/ l0l
Di€u LQ Ngdn tlAlg TMCP Bin Vi6t
5l.l C6 nhan vd nSuoi co li6n quan cua cd rrhin d6 hoic nhimg nguoi d4i dien rr\n gop
cia rnot c6 Llirng li tci chirc !i nguoi c6 lien qurn cira nhrlng ngudi ndy rtuqc quycrr
tham gia H(li ddng qurin rri. Ihrmg khdng duoc \((Ir quii It3 (nr6r phin ba1 rong sri
rlrduh vidn Hdi ddng quan rri cua Ngin hing. rr t truang hop l,r nSuiri <1ai <Ji€n phin r.6n
g6p ctr Nhi nu6c.
53.4 1'rudng hqrp s6 luqrrg ciic ung r,i€n llQi ddng qr:an rri rhi,ng qua cli ct vri r"nrg cri vinki(ing dt s6 luLmg cin rhi6r. Iloi dong qu;in rri dKrng nhiem c6 rhd di cri rh6m rmg
cri \iin ln'trc rrl rhuc Lti eu llrr., n)it (,, !hi rl,, \!.1n hing qur Ltinh. ( o chi rli crr
hav crich thuc ljr'ii d6ng quAn lri drong nhiCnr (la c[r i.rrs crr \ iin I l(ii tlirng tluan trr phrii
dvr.rr: con5 b6 rir rang rar phar (lrr,'c Ihi hai .latlr! cri Jiing lhing (luir lruuc khi ridn hinh
di ct.
-i1.5 Viec biu cric thinh vi6n ll6i clirrrg quan lri phdi duqc lhanrs hio theo cec q y dinh cua
ph6p lu6t.
53.6 Nhitng nguoi dugc bAu lim lhdnh \iin I tiri da,r! quxn ln phai thufrc Janh sich d6 duqc
Ngin hang Nha nuoc chip thuin.
51.7 N6u tl6i d6ng quan ui kh6ng du l,i (hri ph:in ha) rorB so rhinh riEn cta nhigm kj,
hoic kh6ug dri sd thirnh vr€n t6r thri.rr. Ng.in hrirrg phrr h,i sunr du sri luqng trong th(ir
hqn 60 (siiu Duoi) ngay.
Di6u 54. Quyin hqn vA nhiem rU cria HQi tt6ng qudn tri
/
54. r
54.2
54.3
54.4
Chiu trAch nhiem truoc phip luAl. truoc Dai hqii d6 g c0 d6ng trong vioc thuc hien
nhiQrrr rr. qufin han dugc giao.
Quydt dinh chi6n luqrc. k6 hoach phrir triin trung hcn r i kt hoach kinh doirnh lring nim
cia Ngin hing.
Qulit dinh co cdu td chuc cta l-r!r sa, chirh. b0 Fhr,in kiinr l(ran nei hO. ('hi nhrinh. COng
t) con. VEr phing dai di€n. d(m \i su n8hiip.
-frinh Dai h(ri d6nS cti d6n8 quyir d!nh. thOng qua ciic tirr tl6 rhuqic thrim rltrl An cua Dtti
hOi ,larng cd ding qu\ dinh l)iiu i:.1 cuu I)ieu li nA).
Quv6r dinh viQc mir ( hi nhrinh. vtrn fhong dqi dian. don vi sg n8lrieD.
tlri nhi.:ur. rrriin nhi(rn. k\ luril. dinh chr r l qul it dinh utc Iurms. Ifl i(h khic d6i \(ii
ciic chtc darrh Tdng (iiiln d(ic. I'har lilng Gitirrt d6c, Kd to:'rn truirng.'l-hrr k! tl6i ddng
,:
w
5.1.5
51.6
-tran8 63/l0l
Di6u L€ Ng6n Hang TMCP Ban ViQt
qurin tri. cic chuc danh rhuac ('hr nhdnh. Carn-! t]' con. don Yi su nghi6p, Truong VIn
phing d4r dien vii cdc chuc danh khic lhu(ic thiinr qu-,-tn cua il6i dtlng quan tri trEn
co so qu! dinh n$i bi do I lt)i dting qurirr tri ban hirnh.
Kj hi'p ding. ch6rn dLn hgp dong dor r,ii liing Erinr drlc.
'l16ng qxa phuong en g6p r,6n. mua cti phdr cu doJnh rghi(.-p. ti chtc lin ,ltrng khdc
co gia lri duoi l0o/o (hai mtr,'i plrin trirrrr rr',r,liiu lq(.uir \$in hing ghi lrunU bdo cao
(ii chinh da duqc kiiim todl gin nlrit
Cu nguoi rlai di6n v6n Bop (dgi di!:n lhco i]' qur in t cua NBin hang ta.i doanh nghiep. ta'
chvc lin dfrng khric.
Quy6t ,linh diu tu. giao dich mua. bdn liii san cua NEdn hing rir l0% (muoi phin ram)
trri I0n so vtii v6n diiu 16 cira \jgin hing ghi urrrrg bru cr'ro tdi chrnh de drr.rc kiinr 1oii,1
gdn nhit. trir cdc kho6n d6u tv, giao dich mrn. biin rii siir cirr Ngen hing qu) dinh lai
Diau 12.2(q) Diau I9 niy.
Quy6r dlrrh ciic khodn cip tin dung theo rtu)' dtnh r4i L.ual ( dc ta) chuc tin dung. tnJ cic
Erao dich rhuQc thim qurin qulir rJlnh utu I).ri hqi d6ng c6 d6n8 qu!'dinh rqi Didu
1I2.2(o) crira Diiu IQ niy.
'th6ng qua cric hgp d6ng giao dich cto Ngerr hAng voi C6ng r1 con, C6ng ty li€n kit cua
Ngan h,ng vdi thiulh vi6n HQi ddng quil tri. rhdnh vi6n llan kiEnr sont, l dng Gidm d6c, c6
dong l(rn ri nguoi cr5 liin quun eua hg cri gid tri bing hoac nho hcm 20ol. (hai muoi frhin
trirn) \ (:,n JiEu ld cria Ngiu hirng ghi tronF hdo cxo ti.ri chlnh di drqru kicim uran gin ntrir.
l rontl l rinl! hqp nd\. thanh \ rin c,i liin quJl1 khi'ng eri quri'n biiu qulir.
Chiu trrich nhiim vi cdc r iin Lll li6n quan d€n b(r phin ki6rn torin noi ba, he lhong kiim
lra. krerrr soit noi bQ rheo qu)'dinh cua Ngiin hiing Nhi nu(ic
Krdrrr trJ. gidrn sdl, chi dqo I,)rrg Ciitm doc lrong viqc lh\rc hien nhiem vp duoc ph6n
ctrng: druh giu hing nim \ i hiLiu qua lir r !,ic .r.lx l i,llA (iirm d(')c.
Ban hinh cdc quy dinh nqii bQ li€n quan din tri chic. quan lri vi hoet dgDg cua Ngatr
hlLng phn hqp !(;i cic qu) dinh crii phtip luiir tir Dicu lr} nri). rri nh&ns vin di rhudc
thdm quyin cua Ban ki6nr soa! hotrc cta Dai hQi <tdng cti d6ng.
Quyel dirh chirh sdch quiir) l! rui ro \'ii gidrn sdr viec thuc thi c6c bicn phdp phdng ngta
rui ro cua Ngdn hdng.
54.7
5.r.8
51.9
54 t0
54.
54.t2
54.t3
5.1.1,t
5,1.15
54.i6
NI
Tranu &l:l0l
Di6u L€ Ngdn Hang TMCP Ban Viot
51.I7 Xen) xdt, ph€ duyot vA cOlrg b6 biio cAo lhuong nidn \,.i b6o cdo rr)ichinh cta Ngin ha[g
theo qu;- dioh cria phrip lurir.
54.18 t,ya chon 16 cLuc dinh gii chulen nghiop tlt clinh giri l)i si'r kh6Dg ph.ii la liin Vier
Nam. ngo:ri ti tu do chul-in diri, rang theo qut drnh cira phrip lu6r.
54.19 l)i nghi l'hdng d6c Ng6n hing ..'h:i n u,ie ehitrhur'irrcircrirr.lEthcoqrrl Jinhc aphdp
luit.
54.20 Qrrydr dinh chdo bdn cd phin m(ri trong pham vi sil c6 phin dusc qu10n chAo hrirr.
5{.1t Quldt,linh girichiohrin c,i phirr r:i trii fhiirr thrrrun Liri .riu\girh.urg.
51.22 Quyit dinh mua lqi cd phin cua Ngrirr hinr rh(o quv drnh cuir l)riu l.i ni1 vd phdp luar.
54.23 Kidrr nghi phurmg rin phSrr phrii loi nhrrin, miru cir r(rc.luoc lri: qutil rlinh th(ii hanva
thu tuc tri c6 tirc ho?ic xn It 16 phrr sinh rroDs quii rrinh kinh doar$-
54.24 ChLuin bi nqri ,Jung. tiii lifu li6nquundt trinh Diri hiri dring r.ri.l6ng qrrrir dinhcit lindd rhu6c rhim qufin cria Dr)i h6i dring u6 dring. lrir rhiir! niii dunE thudc chtc nang
nhiim vu cuA Ban kiem so.it.
5.1.25 Duy€t chuong trinh, nQi dung, ldi ti11u phuc tp hop l)ai hti d6ng c6 dring: trifu ti-p hgp
Dqi h6i ddng c6 d6ng ho{c liy j kiin e,i dting hing vin t'an di th6ng qLr:r qu.vrlt dinh.
54.26 T6 chLrc tritrrr khai. kiim tla. gitinr sat \ iic lhuc lr(-rn ciic nghi (luv;I. qu)tt dinh ctu Eei
h9r Ll6n-L ui' Jing hoir (ur llli .lin8 .turirr lri.
54.27 lhdng brlo kip rhdi cho Ngrin hing Nh1i nuarc t hdng l in auh hrrimg ti6u c\rc din ru cach
lhdnh \ iirr llji ddng .luan tri. BaD kiirn soal. I(ing (iiirnr Jic.
5{.18 Kiinnghi riic tochric l.r. U.iiri thi hl,ii( )iLrciu plr.i srirr \gan hang
5{.19 frinh bao cio qulit toan tai ehinh hin6 nanr li'n l)ur hoidong cir ddng
5.{.30 C:ic quycin vri nghir \u kh6c thcoqu}'dinh tqi Diiu li nnl'vriqur dinh cua phitp luat.
Di6u 55. Ch0 tich HQi iliing qunn tri
55 I HQi dtirrg quin tri hirr ra nr')t chrr (ich \rl (ctic) I'h(r chu tich trdrs s(i c:i' rhirnl \ien
llQi rl6ng quin lri theo nguJ-Cn tic rJrr so quJ ban I lru lich lliri d.''n8 qudn lri phdi
thuong lrt o Yiir Narn lronB su6t nlri€nr ki cta minh.
55.2 QLrlcn rri nghin \\r crra ( hLrlichllli dorrFqtrlntri:
I)'?t
,Iii'".
dl
,
UI 'l rar8 6tll0l
i
i
Di€u l-€ Ng6n Hdng TMCP Bdn Vi€t
'liiriu tlap \e Cht roa ciic cuQc hop Dqi hiri ddDg ca) d6ng:
l-ip chuong trinh. kd hoach hnat dgng ruir I hli ckirrg quan tri:
t huin hi nlii dung. tii lrir.r. chuong tnnh nhuc \ u cu(-t! hgp llQi Ll6ng quin tri
hoSc tl6 liiy i kiin cuir cdc thdnh \iin Il(ri ddng qurin tri: lrii'u tap \ir ( hu t\)n
cuoc hqp flOi ddnS qun'r tri:
Iha) mit H9r dring quan tri kj c:ic DEhi qufir. quvit dlnh cna ll(ri ding qunn
tri: 16 chuc thuc hiin vd grdm sdl hoic lo chrrc giim vil \iec thuc hiEn ciic quuEt
dinh d6.
l)irr bao viec Hqi d(ing qndn rri gui llii(r ciio Lni cirinh hing nim. bio ciio ho4l
J6ng cria Ngin hir|g. hio cdo kra'm ro6n v,i hr\r cao kiiul tra cua floi ddnB
quan ln (ho cic co il6ng tiri D1i hgi rtring cri Jung:
I)im bdo ring rdc rhirnh \iCr Hr''i d0rrg qrr.rrr tri ntr:-rn Jugc th6ng tin di1 du.
khiich quan. chinh xic. yi di hieu Iian quarr clcn cric vin di nra l{6i d6ng
quiin tri phdi xem xdt:
Chunn bi k6 hoach lAm viec va phan c6ng flhi+nr Yu cho cdc thinh vi€n Lai
ddng quin tri. N6i dung phil c6ng nhi€rn vu cu thi cia ttmg lhanh ti€n Hai
ddng qu{n rrl phdj duqc thd hiEr duoi d4ng viin barl ya c6 ch& ki cia Chn tich
tlQi dilng quan trl:
Ciim sAt cdc thinh vion Ilai d6ng qurin tri trolrg vigc tl)[c hiQI c6c c6ng vifc
duclc phin c6ng vi cdc nhi€nr ru quyin han cria ho:
Oiinn siil (iluii lrinh tO ch[rc thuc hiil circ nghi quy61, quy6t dinh cna tl|i ding
qudn tri:
Drinh gid hi{u qua lanl viec cua ttng lhiinh vi€n I loi ddng quin tri. cdc tll}' ban
cta Hqi ddng quan tri t6i thiiiu mdi nim nrQl lin vi brio crio Dai hei ddng cir
dirng li kdt qud ddnh gi6 nar;
I)arl bdo ring nguoi lao dgnE co tha dlrqc bio ciir) rt' nlrtng b6t binh lhtlong
lr€n quan d6n tinh hinh ldi chinh. hoal dr)ng lir cic vin dt chung. k€ cA cdc
u phqm vd quy tic dao d(rc cta Ngen hing. r(ti Chd rich llpi ddng quin rri
h(,:'rc thinh lidn di'c lip khLit crrir I li,i Ji,nB qu.ur tri:
I i, (htc \ i+c lhons qu.r qul it dlnh trru I l,ir Jrirrg rluarr tri:
(d)
(a)
(b)
(c.)
(e)
(t)
G)
(h)
(i)
0)
(k)
tatY
(l)
'I.raIll 66/l0l
Diiu L6 Ng6n Hing 1'MCP Br.in Vi€r
(rn) Clc quydu vrl nghia v1r khec thce quy dinh rqi Drdu 16 nay \a quy dlnh criia ph6p
luil
,i5 i Clhu tich uy rlu-,-du bing vin linrr cho nral Ph6 chu liclr hor.rc nlOt rhdnh ritrr Hrri Jring
quiln rri thuc hi€n cic qulin vu nghia ru ctc ntinh rrong lhiri gian Chu rich ringmat vi thdng biio cho cdc thinh vian cdn lai cira Il6i dirng qudn tri \a T6ng Ciam
d6c Ngdu h:rog bi6t vt viec uv qufin n:iy. Niu (ll)u rich ving nliil rlrd klrdng u1 tluyinl)oac mil kha neng lhrrc hien rlhiCm \u cua minh rhi ciic thiinh \i€n cdn lai biu mQt
Ph6 chi tich tajn thoi gi& chrrL Chu rich. I nrirn g hol) ('hu lich u) Ph6 cht ttch dau
ving mill hotrc kh6ng lht linr vitc duoc lhi c.]ic th;inh \,iin cdn lnr cira l16r rJdng quiin
tri bir.r m6t nguiri khdc trong sri h. di tenr thor girl (hu( L hu lich Hoi d6DB qnan lri lhco
nguydn ric da sti quri bin.
Dilu 56. Quy6n h1n vi nhi(nr vu cda thinh 1i6n HQi ddng qunn tri
'i
t,
jr\",,rl\rt
t,r
_56.1
56.2
56.1
56.1
56.5
56.6
Cau thinh vi6n tkli d6ng quiu tr i c6 nhtng cluyin h4n vd nhi0nr vu sau:
CinB \oi cric lhanh vi€n khdc cua llirr rtring quirn !n ttutin rri Ngirn hing theo qu)
dinh cua l)idu 19 niy vi phhp Iuir.
'l-huc hii' cac nhienr vu \i qu1-in h4n tul mQr lhinh \ri'n Hor ddng qudn rri thco
dirng quy ch6 nii bq cta Itor d6ng qudn trj ve s\r phAn cdng cta Chu rlch HQi ddng
qrdn tri mor c6ch trung lhtr( vi I(r' irh cuc Ngin h nB vc c,i (h-)n!.
Xcm xdr hdo ceo tii chinh do lianr roin \ia'n J6c l.'rp chuin bi. c6 1 kidD hoac )Cu c;u
nguai qurur rr!.,lit'u hinh Ngin h.irg. kiirn toin riin drc l.ip !a liJ'rn roin riSn nr.ri
bO giai lri h c6c vAn dd c6 liin quan d€n biio c6o.
Biu. rni6n nhiim v;i bai nhian Chir lich Iliri ding qurin rri.
\'!u ciu Chir tich IIQi dong qunl) rri triau liil) cu()c lrop lltli .[ing quan tri bil lhuong
thc,, qu\ dr)h l.r I)iiu Ii rrul r r, phrrp Irrir
YGu ciu trifu tAp hgp Dai htli dong cir ddng b5r rhuirng rlrco qrry dlnh tiri })iiu I( nAy vi
phdp luit.
l-ha r drM'rc cuQc hgp HQi tltxg qurin rri. rhdo ltrfn r':i biilrr q,'fit "i trlt c,i cec 'in di
thudc nhidm *u, qu]'in htn cue Hdi (I\ng qtrrrr trr lhco qur dlnh rai l)riu Ii D')" trir
truong hgp khirng dur.rc bii.r quy6t 'i vin rlt xung dQt lgi ich Chiu lrdch nhi+nl (.,i
nhan truoc ph6p lu6t. tru(rc l)4i hlli <Jing ca) d6ng \ar trrl(;e tldi d(ing quan tri !i
tq
56.7
Irang 6?/101
q
Di6u Li Ng6n Hdng TMCP Ban Vi6t
nhing quy€t dinh cia minh.
56.8 lritn khai rhuc hr€n cric nghi qultt. qurJr d;nlr cua Dai h(li dang ca) d6ng vd lloiddng quirrr tri.
56.9 C6 (ritch nhiem Biai irinh trnrc Dai hQi dirng cci cl6rrg, HQi rldng qudn tn vi vri.c lhgc
hi'in nhiim \1r drrgc giso khi Ju(c \ gu criu
56.10 ( tc quli'rr ri ntuqnr !u klir rhcr) qul dinh erra l)riu lq nal ra phdp lrrir.
Ditu 57. Thi lao vA lqi ich cda thinh viCn HQi d6ng quin tri
57.1 Chu licl) tA ciic lhinh viin }llii d6ng qudn tri khirng huong luong md hrrrnrg thu lao c6ng
vi& Chu tich rii ciic rhinh \i6n lli)i Ll6ng qurn tr1 du(rc ntriu thu lao cdng viQc vd
liiD lhuong dtra lren kat qua \,'i hiCu qua krnh donnh cua Ngiin hang.
57.2 Thrinh vr6n tlQi ctdng qu:in tri doqc nhA-n thu lao cho c6ng viOc cta minh duoi 1u c6ch
le lhanh vien FIQi ddng qurin lri. TiinlL mric lhu lao cho ll6i ddng quan rri do Dqi hQi
d6ng c6 aang quyit dinh. Khoin tht lao ndy du(,c chia cho cdc thirnh viin Hgi ddng
qudn lri lheo thoi thu5n trong I li.ri dt'ng quan tri hoie ehiu d€u lrong rruun8 hqp khOng
thoi thu{n dtt7c.
57.) l dng sd riin rni cho limg thanh viin Hai d6ng quin rri bao gim (hir lco. chi plri. hoa h6Dg.
qulin mua .O phin ra c;ic lgi ich lhric riugc huorg lt Nger ha[g. C6ng ty con, C('inB ty
litn kil cua NBan hang va ciic ca)lrE l\ lhdu )u lhillh \ii'n llQi donts quar tri lir dai di(n
phdn v6n gop phii duoc ci:ug b6 chi tiit trong hio cCo thuim! [itn cuc NSnD harg.
i7..1 llrrl,nh li€n IIQi diing qudrr rri nim gii chuc \ u di6u hinh holc tMnh ri6n Hqi Jing quim
lri lanr \ iec rai cac i) ban lbao Eim cic u\ ban. riiu hrn. hfri d6ng.., cua HQi drlng quan lri
ho{c thuc hifn nhtrng cdng \,iCc khir rrir theo lkii Jolg r]rnn l,i li nin ngor\i phant linhiem \u lhi)nB thuung cue nror thinh r itn llqi cking quan trj. c6 the duoc tm thdm tian tlru
liro du(ridans mot kh('iur liin c(in8 rren $r)i thur trrng lin. lurrng. hoa hans. phdn rrdm lgi
nhuan honc duoi hirfi thtc khric theo qu1.it d!nh (ua Hai d6rU quen (ri.
57.5 I hAnh viin I l(ii diing quen trj c6 qu),an du1rc {hanh toiirr tdt cri ciic chi phi di lar. tu1. {i vii ciic
kho{il chi phi hqp li khdc nrii ho d;r phxr chi lra khi llrrru hrin rriich niiern lhin} vien I lQi
ddng qud{ tri cua minh. bao giirn ca clc chi phi t)hiil sinh trcng liqc toi lham du cac cuec
hQp DaihaidO ts ci) d6ng. I l,ii d,}lg quirn lri hor'lc cic uv bilr cua Il6i ding qunm tri.
Ditu 5E, Cic cuoc hgp cris HOi al6ng qudn (ri
'l ranr 68/ l0l
Ei6u LQ Ngdn Hdng TMCP Bin Vi6t
5t.1 lruqnts hdp H6r ddng qullr rli biu Chu rich rhi cLr0e llop diu tien cua nhi€m k) Iloi da)ng
quan lri di bir-r ( hLr rich \i ra ci( qu)i'l dinh Lhdc lhui,c thenl qu!6n phiii dvo! riin
hanh trrnrF lhai har 07 rbiltng:ir lam vii.. ki li nri\ til thte birr cu Hiri Jirng
qucn tri nli6m k\ Jri. Cui\c h,rp na\ tlrr rhirrlr \ril .(i "ir phiiu hirr cao nhit tri(u
tip. lru;rghapcri rrhitu hrrrr 0l trnrit) thinh riin.'.' sii phiiu hiu eao nhiir \irngrng
nhau thi ciic rhinh vi€n dn biLr thr:u nguta'rt rir Jl sLr nrirr nEuiyi tronS s6 ha trieu tiphqp Hdi diing qurn tri.
58.2 Hrii d6ng quin rri (6 lhe hen drnh kj h,rlr bit rrrrrirns. ll,\i dring quin tri cri rhi hcp tur
l ru so rhinh cuu Nuiin hang hoiic (' n(ri lhric (1,, ( hLr tich Il,ii ,Jing qu n trr qurit rlin]r.'Iiuotg htrp hop lir diiu cua rrhii'm li :i,i,, nur,r lriiu lil qu\'at dtnh
58.3 ( uQc hgp Jinh k1,cua HQi rl6ng quan (ri Jo ( hu tich tri1tru tip bit ctt lric niro nau \cl
thil cin thi6r. nhung ir nhir la nr6i qur phai hap l)l lrnou Iin.
j8,.1 Chu tich ll$i dting qurin tr! phiii lridu riip hop Il,ir (l(ing quiin tri. lhun-! duoc lri hoen
neu khdng co tj do chinh dan8. lhi mqt trorrg sr..r cjc d6i rurrng dutii rtiil Ji'nghi hing
yin ban rrinh bdy muc dich cuoc hep va ciic vin dt ciin bdn,
(a) Ban kiam sodl ho6c thiinh vi6n d6c l6p:
(b) I6ng Gidm dic hotrc it nhit 05 trriirn) cin ho qtran l\:
(c) it nhil 02 (hai) thinh \iin lloi d6ng quan tr!:
(d) Ciic lrudng h(rp khdc thc(t qu) tlinh cta t)rt'rr le nav \r phdp lu:il kh6c co lien
quan.
58.5 Chu tich ll6idingqudn tri hoi! nsuir trititr t.ip ht,P IliriJ\in!.(ludn lri Phii gtiilh6n8
b6o nuri http cltiur nhit 0,i (na n) Dgii! lrilll \ieu tt1l(rc nglY hQp, cric lhtinll vien lloi
ddng c6 rht tu chdi lh6nB heo rndi hop birrrg vdn biln t,ii \r€c lt ch6i na) co thi cri hi(u
luc hi)i lo. Th6ng bao mti hqp Phrii xic dinh cu lho rhiri gian !i dia di.nr hqp, chuong
trinh. chc Yin di thdo h-rin r.r qulet <linh. Kim theo thanlg biio n1i,i hqP phii c6 tii lifu
su dunp lii cu(rs haF \ i phiiu hiiu qtrf ir tnu rhinh r rirr.
'rh6ng b6o mt i hQP duqc gui bing buu drQn. fax' thu difn tt hoarc phra18 tierr khilr'
nhtmg Phei bao ddnr ddrl dur,vc dia chr cul tim-q lhanh \ ii'r ll(ri dnnts quan lti duoc dlng
ki-1?i Ngin hdng.
5t.6 Cht tich ll(ii dting quin tri hoilc n,uvi'i lri!:u rirp phai giri th(lng biio nli'i hQP vi cic tiri
-Uq.x
Giitt
A
t\.l
'I ran8 69'l0llt:,iY
l
5 8.7
5 8.8
58.9
5 8.10
Di€tr LQ Ngin HdnB TMCP Bdn Vidt
li€u ktnr theo d6n cric rhdnh viin Ban Ki6nr soiit vi tOnB Gidnl d6c nhu d6i \,oi
thdrh vi0n HOi d6ng qudn tri.
Truortg Han Li6m soit. I'ting Crinr ,.lrrt lhong ph.ri li lhirllr \ rin H9i d6ng quan lri. c6
qultn du ric cuQc hgp cua Hoi rl(',r8 quan tlr: c,i qufin thro luin nhung kh6ng duqe
bi€u qu-vdr.
Cht tich hoac rhdnh \icn Hai dirrrg quin rri duLlc (hu tleh ir; qr-ryrin phii triiu tfp
trop I tqii ddng qudn tri lrollg lhiri hrtn 0? (bi]l ng.ii). k€ lu ngriy rh6n duqc m6t tron8
cric de nghi thco quy dinh r4i l)iiu lQ nriy Irudrrg hqp (hri rich hoic ngudi dugc i]quyrh khinB rri9u tep hqlp Hoi di,r$ quan tri thco dC nghi thi phdi chiu uech nhiem
vd nhrirrg thi€t hgi xii' rir d6i v(ir Ngdn hdng, trir truorg hcrp kh6ng rrifu ld-p hep duqc
vi ly do bdt khri kh6ng lrong truirng hqf, niry. nguiri di ngh! hgp ll6i dirng quan tri
c6 quyen triau ta-p hep llQi ddng quan rri. cic lhilh \ien ll{i ddnB, quJn lrl dq hqp
bo phi6u biu Cht rga cuQc hgp.
Ng6.n hang quy dinh tron8 quy dinh D6i bO cua llvi dring quin tri cAc lru(,n8 hqp hep
khin c6p. rhoi hanth6n8bio\'ihi h thrtc lhdnE bio rniri hopll('rd6ngqucntr1 trong
trudng hop cin hop khin cirp.
CuSc hop HQi ddng quin tri dugc riiin hirnh Lhi cr; ru -'i + (br phin ru1 t,'rng sd thinh
vien tro len dV hqp.-truorrg hep quQ. h9p tlQi il6ng quan tri lin mfl kh(ing du thanh
phin tham du rrong vons (,0 (seu rnu(ri) phtt ki rt rhni diim du dinh hap lhi cu6c
hqp HQi tliing qudn tri liin hai cltrgc trifu tap EonE vbng I 5 (muoi lanl ntsa) ) ke lu
ngil hgp lin mot \a du('! lri hirnh khr hon I : irnin nui) s6 lhenh rien lloi d6n8
qudn tri.
Bi6u quy6t:
(a) 'tri qu] dinh tni Dieiu 58 I0(b) l)iiu lc1 ni)'. rrdi thiiDh vicn lloi ddnS clurin tri
hoac ngu(ii dugc ri!' qu) ir) lrrrc tiip c,, rnil \ r;r ltr r.ich ei rhin ldi cui)e hQp I {9i
diing quin tri c6 0l (rnot) phi€u bitu qul€t:
lb) Ihanh riin H6i ding qual rn khi,ng Jr(rc hidu qulit ti cric lrq'p ddng. chc giao
dich hoac dt xu6l orri thnnh vi6n d(i lroic r8udi litn quan li'i lhinh vi€n do c6
k i ich \d loi ich d(i miiu thuin hoic ct'r the nriu lhuiir vayi loi ich cta Ngen hdng.
lhanh liin lldr drin! Llu:rn tri lh,ing Jrruc trnh rrio s,', luon8 tia-i bieu li'i thidu
crin rhiir co mtrl dC c(i lhi lri chir( culc hgp ll(rr J,int q,nn rri vi nhtng qu1.ir
IM TranS ?0/ l0l
Di6u Lf NgAn IIAng TMCP Bnn V'iCr
dirrh mi thinh vitn dri khdng co quvdD biiuquyerl
(c) I'hco quv dillh rai l)ia! -iti.I{)(b) Ditu h! nar'. khi cri |ln di phir sinh trorrS mot
cuQc hqp cuu Ilgi rlling quun lri lial quan Jin lor ich cua thinh r rEn Hgr dong
qurin tri hoSc li€n quan d6n qu16n hii\r qu\cr nlQr thiinh liin rni nhring vin did6 kh6ng duqc gidi qL!16t bing vi6c tr,r uguy0n tt bd qu].6n bieu qulir cia thinh
r itn HQi diing quin rrj co Irir quan. nhiirg \ in tJi phur sinh 116 dugc chuyin trri
cho cht toa culic hop qurit Jinh. Phrin qu16r rua chLr tnn Iiirr qLran d6n vdn Lli
ni1 c<; gid trj li qu1€t dinh cutir ctn-! lru rrui)IE h(rp rinh chrir hoic pham vi loi
ich cia thinh r iin t t6i Ll6ng quin r.i Iii'n quHn (huJ d(,.r! (,,rrg hri di1 du:
(d) lhilnh\ienlloid6n[q rnlnhuLmtloirirnrirlll,prli'rrgdLrrrctluldirhraiDitu,19.? cta Didu 16 nirl drlvc tr,i li e6 l,ri rLlr ding k€ tr,:ng h-trp d,ing d6.
i8.ll 'l'hafiviCD HQi ddngqu6n tri trtrc tii'p hodc gitin titip dLrqrc hrnhg Lri tirm6thqpddng
hodc giao dich da duqc kf k6r ho{c ,Jang du kiin k} l6t loi NSin hing va bi6t bdrl thAn
li nguoi cri lgi ich lront! d6 c6 trich nhiim c(''ng khai bun chit. n(i Jung cria qulin l(ri
d(r trong cugc hqp mri I lqi ddng qunn rrt lin Jriu tit'n \cnr \il \ 5n r1i kj kdt hqp d6ng
hoac giao dich ne]. Truong h(rp mal rhi,nh \ itn I lQi .l6ng quin lri khdnB biat hdn thdn
vi nguoi li6n quar co lqi ich vao rhoi di6m hqp ddng. giao dich dtroc ki voi Ngan hADg,
thdnlr vi6n HQi ddng qudn tri oiry phii c6ng khdi cdc lqi ich li6 quan t;u cu6c hgp diu
lien cta ll6i ddng qudn tri dutrc tri chtc sar.r khr rhdnh \,itn nirl bi6t rinr rlinh co lqi ich
hoiic st'cri lrri ich troug giao.lich lroic h.rp Jring lii'n qrran.
58.12 -truorrg hqp kh6ng trvc ti,:p dtl h,)p. thirnh lidn llQi dring qurin tri c6 quydn iy.' quytn
biiu qurit cho mol lhinh ritn llgi ddng quan rri kh:ic hoac pri ( Iiill bi€u qulrit
hingran b6n. lruong hgp hiirr qulir bing rin bin. phiitr hiiu quyit phii dtmE
trong phong bi kin vd phiii dulJc chu! in ddn Chrr t,".a cu(rc hop HQi ddng qurirn tri ch{rn
nhil 0t (n$1) gio trutic gio khai rn4c. l'hiiu hiiu quli't ehi duqc nlo trrroc suchtrnB
kiin ct:r liil cd nhainB lhrinh \ iin I uc lilp Ju hep.
58.13 I hinh vren HQi ddng quin trt du(.,c u1'qulin cho ngtrirr khic kh6ng Phai lAthinh
vien H\iidOng qudn lridtl hap niu duqc das6 rhinh !ieD lllii d6ng qurin lr1 chip rhu{n'
l rong trutng hqp niy. nguoi dmrc iry- quyin rJlr lrty kh6ng duqc briu qu.'-Ot
)8.1{ QLr\al r.hnh cur Hoi di,nF qu.rn lri duoc lhont! qrra nitr JLIcc dir s(i pltirirr tdn thiirrh'
bao gdm ca phi6u bi6u quyit bing vln han vn hiOu qu;-6r thco u1.' qu]'n: trvim-[ hgP so
iiJI
\"]rl
T
/,
LV l.ang 7lll0l
Di6u L€ NgAn Hdng TMCP Ban ViCt
phi6u ngang rrhau thi qut.dt dlnh cu6i cirDg lhua)c vO [hir co ! ki6n cta ngooi C]haI Laa
cuoc hqp.
58.15 Cuic hop cta ll6i t'ting qudn tri co rhi rri chtc theo hinh rhric nghi su giira cic thirnh
r iin cria I l6i dong qucn tri khi lit (ir hoac nrrit :i thinh \ idn dang o nhtng di diinr
khic nhau Yoi driu kian li mdi rh.inh \ren thanr gia hgp dtu c6 th€:
_i8. t6
i8. l7
58,18
58.19
58.20
(a) Nghc limg the,nh vien l-loi ddrrg quan lri klrdc cung tharn Bia phAl bidu troD8 cudc
hap:
(b) Phrit biiu roi t'it ca cic thilnh \ i.'n rh ,n du khii( mir cich J6rtB lhoi.
Vi€c trao ddr gira cic thinh \ ier) c6 lhi tlrvc hiltn rxir rrir:h trgc rii'p quu Ji(n thoiri hoic
bing phuung ti€n liEn lac th0ng tirr \hdc hoilc la kit hrp rit cn nhlng phuung lhtc na].
lhinh viCn llQi ddng quan lri tham gil cu0c hop nhu .iiv duoc coi ld "co mtri lai cu6c
hqp d6. Dia di6m cuQc hop duqc tri chirc thu{) quv dinh ni) [r dia didnr md nhom lhanh
vi€n H6i dring qurir tri d6ng nhrir rip hup lri. hoiic ncu k|onts co rnat nh(jrn nhrr vi-y. lir
dia ditrn mi Chu to4 cudc hQp hian diin.
Cec quy6t dinh duqc th6ng qua lrong m(it cuSc hop qua rtiin thoSi dugc ld chrrc va litn
hinh nr6t cich hop thfc co hi9u lgc ngay khi k6t thtc cutic hqrp nhung phdi dutTc khing
dlnh bing c6c cht ki trong bien bdn cur tat (i thturh r iin lllii dting qrrrin lri lham du
cuoc hqp ni) .
Nghi qu1,6t theo hinh thuc ldy j ki6n bing rtu ben duqc rh6n8 qua lr€n crr so i kiin rdn
thAnh cira da s6 $dnh vi6n tl$i ttiing qudn tri c6 quyin bidu quyit. r"-ghi qu-v6t niy co
hi€u luc ri gia rri nhunghi qu!at drroc edc thrinh ri6n Ilq,i diingquantri lh6ntsqua tai
cuoc hop drr('c triau tap vi 16 chfc lhco th6n8 iq.
Chir tich llqii d6ng quiin lri c(i lriich nhiiur ehrrlin hri'n birn hrrp Hqi dOng quan tri cho
cic lhdnh viEn v^ bi6n ban dti li bing chLrng xric thyc vt r:6ng vi|c dA duoc titn harnh
lrong cac cuoc hop d6 lru khi ci) i ki6n phin dii \'a na)i dung hien biin ronS thoi hall l0
(mut i) ngd) ke trr khi chuyen di
Hqi ddng quin tri cr'r thi rhnnh lip vr\ tr qulcirr eho erie tiiu b:r trvc rhu6c -fhanh viincta ri6r-r ban c6 thi gdm mqir holc nhi,iLr thdflh viCr) cua II(li ddng quiin lri !A mqll hoic
nhiiu rhanh r iin bcn ngoai th() qulit dinh cuu Hrii dri g quun tri. 1 r('ng qud lrirh th\rc
hiin qur in han Jugc u) lh;e. eiic liiu bun ph.ri tur'rn lhLr cric qu) Jinh rnri llt,i dting quan
tri da rfl ( ilc quy Llinh nil cri thi dii'rr chrnh h,ric cho plrrp lit nap lhtrn nhiing rrguiri
IU Iiang 7:110 |
Di6u L6 Ngdn Iling 1'MCP Ban \ti€t
khdng phai ld thinh viEn llQi ddng qurin tri riro ciic tiau lran ndu lren vd cho phip nguoi
do drrqc qulen bidu qu\ar \(yi lrr ciich thanh vi6r) cic riilu ban nhmg phai dinr bao s6
luqmg thinh vidn htn nloiii il hrrn rrr6l nuc r6n!. si, thinh r i6n cria ti6u bun I d ngh! qul6t
r:ur ciic titu barr uhi co hiiu lue khi co da s6 rhii l) \'ian thcm Ju vi bidu quydr ufi phi6r
hap cttr tiiu ban lir lhanh vi6n Ilgi ddng qudn tri.
58.21 Vi6c lhuc rhi quy6t dinh cta HQi cking qudn tri. hod-c cra tiiu hal trgc rhuQc IlQi d6ng
quin rri. hoac cUa Dguoi c6 ru ciich rhrnh ! rin liiu h.rn I li'i di)ng quin Irt dugc coi Ii cd
gi6 lri phlip I1t kd ca rrong trong tlrrrrng hop r iie hiiu. chr dinh rhrinh r itn cua tiiu ban
hoJc Il6i Jirng quin rri ((\ lhi ci' { r, ror
Di6u 59, Th6 thfc liy i ki6n HQi d6ng qudn tri birg vin ban
59.I Cht tich I loi ddng qulln rri quylt dinh Yitc liiv ! kidn t hinh r i6n l.l,ii ddng quin rri hing
v6n bdn.
59.2 Thu ki |lQi ddng quan tri chuin h! phi6u Li* kitn. cdc tiri li6u r:rin lhiit c6 lien quan
d6n nrii dung rin j ki6n. Phiiu l6y ! kidn ti riri li6u kirn thco phdi duoc gti bing phrrrng
thuc bdo ddm d6n dia ehi Iiir la-c cuu timg thanh vi(rn H6i dring quan lri.
Sq.i Phiitr li1' 1 kiin phii cd crie r+i dun8 chu \iu sau dii):
(a) Ter. dia chi l'ru srj chinh. sri ra ngir cip (iii1'ph(tp thenh lap va hoal d6ng.
Gidl'chirng nhin ddng kj dounh nghiip cta Ngdn hang:
(b) Myc dich lAy f ki6n:
{c) llg.tinridiuchrliinlcJ.juirthirnhYri'n ll9i dinEqu:inlri:
lo) van oe can la\' ! klen:
(e, l'hutmg in bi€u qu1it. bao gi'nr: tiin ttr.inh. khi'ng uin thanh r a kh6ng co ) kiin:
( n I hdi han gni phi6u liy i kiirr .li du(r rrd lti vi Nsin hAnB:
tg) ll,,\'arin.chtkj cuir( hnlich ttoidinrqu.urlri.
59.4 l'hi6u liy j ki6n da du(rc lra loi plr i e,i thir k! cua lhirlr \ iin llqti Ji''ng qu;in tri vri grri
vt Ngin hang theo qu!'dinh cua NBAn hin8.
j9.5 I'hu k.,r I IQi ddng qudn tri kiin phi6u ri lip bi6rr brn: kiiLn phiiu du<ii su giam srt cua
r(ii thia\r rner rhinh vien I l$i d6rrg qu:in rr i d(rr lil. Iliin b:rn krirr phiiu phai t,i edt nnr
dung chrr r iu sau dA1_:
n
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Di€u Ld Ng6n I lirng 'I'MCP Ban ViEt
(a) T€n. dia chi lrU sri chinh. s() \r\ ngii)'cip (iii! phcn thanh ldp \:r hoat done.
(iiiy chtmg nhrin ddng k! doanh nghiip cira Ngin hirng:
(b) Vuc dich ra c:ic vdn rlt cinr lil v kiin:
(c) Tring sti phr€u biEu quy€l gui di. t6ng sO phi€u bieu quyel lhu ve, sO phiou biou
qu5'dr hqp lf, s6 phi6u bi6tr quli-t khong hqp lQ. tlii.n btin phrli co ptru iuc darh
sdch thinh ri€n HQi JiDE quiin lrl Ja rhunr gir biJtr qurit:
(dl lSng s6 phi6u riin th;nh. klxing ttin thinh \i khnng co j kitn d6i roi tung rindd duqc xin j ki6n:
i.) IlA. ti'n. cht kj cria nguni phu trich kitm phiirr. rruuoi r:i:inr siit.
5q.6 lhrl I'j ltlu cldng quan tri rhirnr -liir ri,r riic lir i Lrin rh:lnh viin llni dnng qLrun tr!
bing \:in birD \a [Euoi girirn:.rt kitnr phit'rr phiii li6n d(ri chru lrirch nlriom va tinh trung
!hvc. chinh riic cua biCn ban krern phidrr: lit'n dor chiu trdch nhitnr va'cic thret haj phiit
sini lir circ quy6l dinh drrqc th6nE quu Ju t iirn phiiu khi)n8 rrung rhrrc. kholrg chinh
xac.
59.7 Bi6n ban kdr qud kidm phidu kinr nglrl t1u1ct. qu16t tlirrh cur I lii ding quAn tri thdng
qua dgu trin kdt qud ki6nr phiiu phai drrpe gin d€n cdc rhrinh r ion llr.ri dt'ng qurin rri
trong lhiri hqn l5 (muoi lim) nE}\. ki tu ngil kir Ihuc kiinr fhiiu.
59.8 Phi6u la1' ! ki6n dd duqc trd liri. bit n hin kiinr phi6u. t.'nn r irn nghi quytt dd duqc th6ng
quc va tai lieu c6 lien quan grri kirn lheo ptridu lil j ki6n diu phrii duoc luu giri ta-i Try
so chinh cua Ngan hdng.
i9.q Qu)cr dinh duqr rh6nE qua rhco hrDh rhriu li1 1 kiin tlrinh rr6n ll('i rl6n! quan lri hi[!vdn be c6 gi.i tri nhrr quy6t dinh thrqrt thirng qua tqi cui.c h,'P ll('i ,long qudn tri.
Dilu 60. ('dc riy han gifp liec \i ti6u ban cria HQi tl6ng quin trj
60.1 H6i d6ngquau lri cia Ngin hirnS phai thanh liprtclu-'-lri ciic tl)., barr sau:
(a) [ y' ban qudn l! rui ro: r:t
(b) [r) ban nhan sir.
Nhicm vu v:i quyln hnn ctl lhLr. s6 lrrtlng v:i ti€rr chuiilr cua ciic lhirnh Yien c{a circ r.iy
ban nriy do IlQi ddng quan lri qu]'ir dinh phu hop voi qul dinh cua ph6p luel.
60.2 Ngoii cric iry han giiip viic qu! di'rh tqri l)iiu 60.1 cira Diiu lt nrrr'. HQi ddng qudn tr!
frang r'.1 l0l
Di6u LQ NgAn Hang TMCP Birn Viel
cd tha thimh l{p crc uy barr Brtp vi!:c kliic (n6u cin thrdtl.
60 i I lQi ddng qudn lri thanh lqp c6c ti6u ban d0 h6 trq hoat d$ng cua flQi d6ng qudn tri tt1
ttng lhtri diim. bao gom ciic tiiu ban sau:
tnl friu ban chinh sdch phit triin:
(h, Iidrr han hKmS lhl(rlg. \:r
(c) Cdc tiiu ban dAc biQl khic lhco qulit dinh cira l)qi hQi dang c6 d(lng.
TiCu ban lu(rng rhuong phdi cri it nhit 0l (mQt) lh;Dh \ien lioi da)rB quriD lri doc lAp
liD) rrudng b n.
Tntong hgp Ngin hlng kh0ng lhrinh lap r:ic ticu brn thr llr.li J6nE qu3rr trt ctr thdrfi
vian lJQi ddng quin tri doc lap phu lrich riing ri ttng rin dt'nhu ltrrmg thutmg.
DiAu 6r. Vin phdng HQi diing quin tri
6l t HQi ddng qurin tri thinh lip Vin ph6ng H()i d6ng quan tri NgAr hiirrg linr viric thuong
xuy6n qri Ngirn hing. llQi cling quun trr lua chor. biii rlhit[r cdc cin tro lirm viic tai Van
phdng I IQi d6ng quin tr! pht hqp r'6i phdp luAt hien hinh.
61.2 Vai trd va nhi+m tu ci.r Vin phi)ns I lqi d6ngquintri g,irn:
(a) I'ro Bitirp t6 chrrc cac crrOc ht,p cua ltii ,l6ng q,ran lri \n Dai har ddng crj diug
lhco linh cia Chi lirtr llai ddns quan tri:
(b) Ghi chep ve lap bi6n biin ciic cu6c hop:
(c) 'l-u vin v6 trinh tu. tlrri tuc cta cAc cu6c hqp:
(d) Thu thap tii li6u. cung cip thirng tin lii chhrh. ban sro hiin ban h,)p H(ii diin8
quirn lri \ i cic lhAn{ lin khic chr, thunh \ rin cui I lii dirru quin lri: \ i(c) ( rc nhii'm ly khic thco phjn ci,ng ruu Hii ddng quan tri.
61..1 Sd lrrcnrg ean bti lam lr(.c rilt Vin phnng ll6i dong qufln tn. chi phi l)url dOnE. titn lutllrg
vii tiin thu('nu cuc c:in b6 lrnr \ ielj l.ri vi phi,'rs I lii di'lls qur tri Jo I loi J.int qua lriquvtt drnh. C.ic chi phi nay hi'ch krnn vrio chi phi kinh (lorLnh eua NEarl hinE.
Di6u 62. St dUng dich vU tu vin chuyCn nghifp
II6i dting quan rrr rir cjc u1 han cu.r lhii Llan! qurn ll cri qulin thui nhiin vitrn ru tu rin dr,rc
Ifp. cic ktl t,rin dirc l:ip. Iuir srr. \i cJc lu ten bin ngoiii Lhiic dc rhrr( hii cic cdn8 \rllc
tr
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Di€u LQ Ng6n I Iing TMCP Bnn Vi6t
lien quan pht hqp vsr Diiu lC vi quv dinh cua phiip hriil. nCu cin thidr tl6 thuc hi6n quyin
han rii nhi6m \ u cua h9 bing ehi phi crra Ngin hi p mJ khrlnE crin phai lhnnr khio tru(rc b.il
ki mot Ngudi quzin ly nio cta Ngarr hanli.
CHU.ONC IO. BAN KIEX,I SOAT
Dilu 63. Ban ki6m soit vA c<r c6u Ban ki6m soit
63.1 Ban kiem soiit Id co quan gi:im set hoit dQng Ngiin hiing, lhuc hiqn kiem rodn nQi bO,
kidnr soit. drinh gi6 r,i€c chrip h;trrh qur'dinh cua phiil) lrlit. quy dinh n6i b6- Didu IO vi
nghi quyit. qrry6t dinh ctr l)iri hqr tli,rrg r:,'' dring r.i lti'r ddng quln trr cua Ngan
hing.
63.2 56 luonq thiuh T'ien Ban krirn sodt phai c(i tu 0l (ba)(lcn05 (nrlm) thinh vien Bitn
lianr soit pl)ii ,rd it nhil (l Ir r)r6u thinh ritrr lh ki t,,rin vitn holc ki6rn todn riin.S0 thd[h \ia l]nn ki€nr s,,irt rlrrr\'!rn triich Lhirng it hrrrr l.) 1nr(r thi hai) r6nE si'
thanh \.i€n, khting d6ng thiri dirn rrlriirr chtc ru. r:6rrg ritrc khdc tqi tri cht'ic tin dLrng
hodc doanh nghiep khac. Barr kiim so6t biu mqt lhenh Yiir lAm l ruung ban. Truong
Ban kidm sorit phdi li k6 todn viCn hoac kiirn toin \,ien chu\d nghifp va phdi lim riicchuyan rrdch tai Ngen hang.
()l.i (':ic lhirnh !ian (ur Ban kiam sr,iir Llo Diu h1'ri ,li'rrg tf' r.liug biirr. nhifrn kj cua Ban Liim
sodt khong qud 05 (ndrn) n5 : nllilam k'f clla lhrnh lien Ban kiem so6t thco rlhienr kt'cua
Ban lienr soet lhalh \,idn Ban ki6nr sodt ct'r thi cltrqc b,lu lai rrii s6 nhifnr ki kh6ng ha-n
chii. Nhi6m k.n cna rhinh vierl B{n kii'rn soal r.lrrr.rc hr.i suug hoqc rha} rhi ki rhoi ha cdn
lai cur rrhignr l i' llan kitnr soiit etlrr rrhidnr ki \ ti' lit lhtc liif trrc h,rqt ding cho d6n khi
Bon kri'm soit cuu nhr.:rn ki rn'ri liip quiln c,',rr! \'i.rc.
63.4 1'rudng hgp s6 thinh vien Birn ki€nr soil kh6ng dt 2/3 (hai phrin ba) t6ng s6 lh:inh vi6n
cara hhiem ky hoic kh6ng du sti thirnh viGn t6i thiirr theo qrr;- dlnh cna Di'i:tr lf ndl thi
trong thoi h?n 60 (siiu rruoi) ngiv. ka lt ngii! kh6ng dLr sti lrrqng lhanh YiCn NBan
hilng nhir hi) sung,lu s,'r trrt'ng tlt:rnlr r iin llun ki.rnr s''iil'
61.5 Bar kienr so6t c6 b0 phAr Ernp !rac. bO phiin kicim toan ni,li b0 dtrgc su dunS ctic
ngu6n llrc cua Ngin h:ing, tlurTc thui chuleD girr \i ld ch'c berl ngoai di lhuc hiin
nlriem vu cirir mlnh.
latY
Di6u 64. Quy6n h{n vi flhienr vu c[n Ran kiGrn so:it
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Di6u L6 Ngin udng TMCP Bdn Viet
6J. I Thdo ludn r d nhring vin da kh6 khin vi ri'n lai phdl h i.^n rt cic k6r qua kiam toan tsiriir
kj honc cu(li k! c[lg nl:rr moi r iu di nra liinr rorin r i0n dirc liip mu6n biur bac.
(r.1.: \cn rct tlru i I'ii.n cua liir)r lo.r,r !ril dqir lirp r:r i krirr ph.rn hni crra Illlrr ttiirr hanh
Ngin hirng.
6{.3 Xem xcl b.ro cao cuc Npin hrinp ri clu hi th6ng Iir:rn sr,:ir nQi brr rrrrric khi t.lqri J6ug
quli lri ch;p thuen-
6.1.4 Xcrn xil nhiing k6t qua diriu trll nor bo ri i ki6n phi hii cuo Ban di6u ha!1h.
64.5 Giiim sit viec luen rhu ciic quv dinh cia philp lurit vi Diiu l.r ntiy trcng qudn rri. rliirr
hinh Ngin hingl chiu trich nhi$n) trrntc plr:ip luil. rrLr6c l)ai lroi Jdng ci d6n! lronE
viec thvc hi6n nhi€m vu, qu1-dn han dur:c giao.
64.6 Ilan hirrh qul,djnh u6i hi crll ll.rn krilr :,o.lr. I)irrh kr hirrg nr-rnr. rent rdr lai qu1'
dirrh noi bQ cta IJan lienr s('rl. r:i( cl)rnh siich qu.rrr trr.,ng rc ki ttrin rLr h,ro ciir). Ili)
nhilrm. nrrin nhii'rn. Ly luit. drrrh uhr rir quri't rlqnh rntr hr,rng. loi ich khec dr'ri rrn ..ir
chuc danh thuQc bO phin kiim torin nQi bQ.
6.1.7 Ihyu hiin r. hirc ntrng Liint t,,rirr nai b,r ( triu lrirh nhi+rn ti cit viirr .li liirr qr.ran
den b$ phdn ki€rn toin nir bO. hT thdng kiinr tra. kicm sorl rroi bi theo qu),dinh cua
Ngen hing Nhe nuoc ('6 qulin srr,lurrg tu rin d6c tip va qurirr duoc ti6p e6n. rung
c6p <iiy dn, chinh xdc, kip lhiri cic lh6 ts ltn. tiii lidu liin quin din hoat dong qudn
l!, diAu hnnh Ngdn hnng dd thvc hi|n nhrem vu du(,c giao
64.8 'lhdrn dinh b6o ceo tai chinh 06 (\iiu) thiin! driu ninr ri hang nam cua Ngan han8.
hao g6rn ca bro ceo Gi chinh da dui.,c kienr toin hoi t6 rhuc ki6rn totin doc lap lhuc
hiin. Brio crio Doi hQi ddng cri Ji,ug ri kit qr,r.r thunr dinh fio r::io rur chinh hing
ntrm. dinh gid linh hqp li. hop |hi'rp. lrunB lhvc \a rnirr dql can lqnE trong c6ng lic
kt lorin. rhring kE ra llp b.io r.i,r l.r (lrinh tlan liirrr s,,il (,i lhi lhitrn I'hiio ) kiin cui
t I()i ddn!: quan lri rru6c khi trinh bho ciio rii ki6n nghi lcn l)qi h6i da)ng ci) d6ng
64.9 Xcm x€t s6 kc toin, cdc tli ti+u khi( \ii c6tt! \'i('c quxn I\'. dritr hanh hogl dong cta
Ngin hing khi thdy cin fiiet hoAc rhc() qulit dlnh cira Dai hrli di,rrg c6 ddng hoilc
rhco )iu cii(.r cua cii dung hu:tu lrlnjrrr i'; d6nB lhco qu\ .lirrlr lii IJiiu lx'2 cua l)rdrr
le nir). llan kidm soril lriCn khri thue hicu kicm un lrorg thsi lqn 07 (biiy) ngil lnnt
\icc. ke lti nSri) nhan duqc )iu r:iitr ruu ci' rl,lng lrtrae nhir)t r:i J"ng niu lrin li'ong
thari hxn li (muoi ldru) rrgril. ki rtr ngcl kir thirc kit r lrx- Ran kiim so6l phiii beo
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Di6u L€ NgAn I-Ii,ng'IMCP Ban Vift
c6o. giailrirh vd nhinrg vdn dd ,lrrtlc 1iu ciiu ki6m tra d6n IIQi ddng quin rrl ra cid6ng ho{c nh6r'n ci rJdng cti y6u cr'ru. Vi(c kicinr trr ctu llan kitirrr soit qu-v dinh t4i
khodn niry kh6ng duqc can !rd. g6y gian do?n ho4t d(lng binh lhuong trong viec quan
l!. ditu hnnh hoat dgnB kinh doanh cua Ngdn hing.
6{.10 'l nrirng hrTp Ban ki€nr sodt phrir hidn nhirng hiinh \i ri ph.rn phip hr6t hoac vi phqm
Diiu li Ng:in hing cria ciic rhi'rnh r iirr H,ii rl6ng tluirr tri. lirlg (iiLinr dric vi cic cin b6
quan li [hdc. Ban kiCnr sodt phai thring hio binB lirr ban vr'ri Iltri d0ng quan rri. \eu
ciu nguiri c6 henh vi vi pharn chin) drfl \i phrm ra eo -!iui phip khic Fhuc hau quil.
Tru&ng hm ngLriri cd hauh vi vi ph nr khcirru chirn dirt vi plrrm vi giai phrip khic phuc
hitr eluir. tlan ki€nr soiit ci lrich rrhiin) hdr) uuo rruc liip \iri ( (r quxn Dlri nuoc c6 thAm
qu:{cn.
6{. I I L{p danh srich c6 d6ng lm. cd d6ne s.rng lap vii nhing nguoi c6 lien quar cia thirnh viCn
IlQi d6ng quan rri, thanh tien BdI kiin soil. 16ng Giarn J6c ui c,j d6rrg stiLrirE lap. (6 dtnE
l(,l cua Ngan hang, hhr girl rd cfp nh6t drmh s6ch ndy.
6J.12 Dirrghi tl6i ddng qurin tri hop bhr lhrring hoic dti nghi ll(ri Jdngqudnlri lriqu tepDqi
h6i ddng c6 d6ng hgp bit thLrirng thur qr.r dtnh r?i Dia'u lC ni) \n phip luit.
6,1.13 Trifut{phopDai h6i dirng cd d6ng hit thurtnts trr,ng trurmts htl. p tl{i dingquarl lri co
quyCt dinh vi pham nghiem trong qur dinh tir Diiu li nril hoi'rc co qu16r dlnh rrxrt qu/r
thdrrr r.luy in drrgc giao ve tru(irg hop khdc thco (luv dinh cua ph,ip luft.
6.1.14 Cdc quyin vi nhi€m vp khic thco quy dinh cta ph6p luirt.
Didu 65. Quydn hgn vir ohiem \U cia Trudng Ban kiinr sodt
6i
'Iruirng llan kiilnr sorir co qu-r'tn vii nhiirr1 vu sru:
T6 chtc rri€n khai viqc thlrc hiin nhiinr !u. quvin hrn (uir Ban Li6m sodt lhco quy
diDh tei l)iau 1+ nA).
Chue hi ,jhu(nlg trinh hop cun llan kiinr soit trdn co sci ! kidn dt ru:it cta thinh
ricrnBankidmsoiitli6nquundt'rrnhiinr,u.qLrrinhlnruilllirnkia'rnsoal.lri6utip\,
Chu tqra cutic lrqrp llau kiSnr solrt
I ha) rnil IJxn LiLim sr)it k! .:ic \ln han rhu(''c rhim qrrlin cua llan kia'm \oiil.
Iha) hill llan ki6m soit triiu tip l)di hni dorF cu dnrt h.rp hjr rhunn8 h,'ir di' nghi
HQi d6ng qudn tri hgp bdt tlrudng thco qu1'dinh tai DiciLr li niy.
65.2
lt'!
65.l
65.4
Trang 7 tlr l0l
Diiu L6 NgAn I'tring TMCP Bdn Vi6t
65j -[hamducuOchoplliri d6ngquanui.phitbi;!_iki;r)nhur]gkhd gduocquy€nhitu
qu-tir.
6i.6 Yau cau Bhi liri j kiirr cirLr nriuh trong bi6n hiin cu6c hap ll6i d6D8 quin tri n€u y kien
cua minh khric vrii nghi quy6t. qu\er alinh cuJ tl(ir danE quan tri ri hio cio truoc Dai
hQi ddng eti Lking
657 Chuin bi ki hoach lim viec ri pher cdng rrhiqm ru cho cdc thinh ritrr Ban ki6m
sodt thco Quy dinh ndi bd cua r.'gall hing.
65.11 Dlrh bdo cic thanh vir:n IJan kioor soAr nh,n duoc lhdng lin dly di. khrich quan. chinh
\ei \il du thi'i *[rn lhJ,' Iuirt ric r.irr r.lt rrri l]Jll krinr \(ut plllri )icn) rrl.
6i 9 Giiim slt, chi dao c.ic Lldnh vi6r B r kiim \()at rr,)n8 \ i.ic lhlrc hi+n c,rc c,ing \ i6c dugc
phen c(ilE \i nhi(nr \U. Lluti'n han ctlr llirn krcnr s,rrl.
65.10 U; quliin cho nrot lhiDh \iin khiic cua Bxn kitnr soal thuc hi6n nhifnr vU cta Drinh
lrong th(ri qian \'6ng llrir
65.1 I Cac qurin \'i nhidnr \u lhic lhco qur dinh phin lurit.
Diiu 66. Quytn hqn vi nhiem vg cda lhinh li6n BaD ki6nr so6t
Thdnh vi€n Ban kidrn so6t co ciic qut',tn 1ii rrhiern \1r salr:
66.I Tuin thu qu1' di$ cta phip lu|l. Ditu ti cua Nsin hiing r':i quy Jinh nli b9 cua Ban
kia'rn s()iit mqt cich lrung rhuc. lir rrur)u ri loi ich cu:r n] chirc tin dung vil ctiil ca ditn8.
thirnh vi6n 96p r'5n, chu sd hiiu.
66.2 t|au nrol lhdnh vi6n Barr kiinr soiir larn'frucmg llrn kiim soril
66.1 Yiu (iiu'l'fu{,ng Iiall krirr s,,Jl lricu tip Brn kicm \'.rl hop btil lhuimg.
66.4 Ki6m soil hoAt dQng kinh doanh, !'iim soat so sich li loiin. tiri stin, biio ciio llii chinh \ii
ki6n nghi bicn ph6p khic phlrc.
66.5 Duqc qulin -'-0rr ciu c{n b0. rrhiin r iin ctu Ngen hing crtng cip sri li(u ri} gidi trinh cdc
hoat <tQug krntr doanh c1d thuc hiqrr nhidnt r u dtrqc phdrr eting.
66.6 BAo crio'ltudng lJan kie sorit rt hoat dong tbl chinh bar lhudng vi chiu rrdch nhrenr
\'6 dinh Bii \ ir kit luin cua nriDlr
667 tha,ndUcuQc ho-p cUr B&1 krirn 5.'rl. tluo lLr.'tn \i triitr qulit ri rrirrdirlrrrQc nhienr vu'
quriD lran cua Ban kienr soal. trtr nhirns \in di ci> rtrnlr dtit l<ri ieh v(ti lhirtll ti6n d('t'
7,
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Di€u LQ Ngin Hing TMCP Ban Viqt
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66.8 Cic nhiem vu. quy€n hqn Lh.ic lheo qul dinh lat Di6u lq niy vd ph6p lu6t,
Diiu 6?. 'Iht Iao vi cric chi phi kh6c cda thinh viCn Ban ki6m soit
67.1 'lharh riSn Ban kien soit duqc tra tht I0o llrco c6ng \igc vA duoc huong ciic lgi
ich khdc theoquyit rljnh cua t)ar hr-ri d6ngcd dting. Duihlri <16r:gcr', rl6ng quy6rdinh
r6ng nrirc rhr) lao \,i ng6n sich tx,.rl donE hing nlm cix llan ki6m soat can cu vio s,,
ngiy la,n viec du tinh. s6 Iu(,nrg r tr rinh chit cua cong riic td muc lhir lao binh quin
hing DBi).cna lhinh vian.
67.2 'l'hanh vien llan ki6m solrt dugc lhanh loan chi phi an. d. di l4i. chi phi su dung dicll
Yu tu tdn d6c l6p \'oi muc heTr l!. I ong rrric thir hu rn chr phi rril kh6ng \Tot qui
l6ng n8in sach hoat donp hing nrrn cta Ban kiem soir d Lr(:rc l)qi hoi ,ldn8 cd J0nE
chlp thu:in. trir tru<rng h,1p llai hQi ttt'ng t3 d6ng r:ir qulit dinh kh:ic.
67.i l'ht lao !i chi phi ho4t d!)DB cri^ Uall kiCnr soiil drrqc linh viro clti phi kinh doanh
cila Ngar hang theo qul rllnh cua phap IuAt vi lhu6 lhu nhip doanh nghiQp. ph6p luir
crl li€n qu:rn vi phai duoc lirp thinh muc rieng rrong biio cio kii chinh hing ndrr eua
Ngan hing.
Di6u 68. CuQc hgp c0a Bal ki6nr soit
68.1 Cu6c htlp Ban krim soat diu tiCn phai dugc tir chtc rrong vdng 07 (bdy) ngdy sau
briu cu Ban kidrn sodt d6. CuOc hrrp nrlv rlo thinh riin co s6 phi6u hiu cao nhit trifu
tip. Truong hgp c6 nhiiu hrvn rrdt thdurh li6n cri sri phiiu b6u cao nh6l r d ngang nhau
thi c6c th&rh \,ion rld biu theo rrgul'en tic da sii mot n8uoi trong s6 he de rrieu $p hQP
Ban kiem sodt.
68.2 llan ki6m soit hop dinh ki' r:i b6t druong Cdc cudc hc.rp dirrh k\ cia Ban ki6n1 sodt 16
chuc ir nh;l nrdi nam hai Iiin r.!o I rutrng llln kiim soit hoac ruuui larr thoi gii chuc
lrron! BaIl ki6m soilt lrieu rAl].
68.3 CLrQc hgp brir thuong cta lliln ki6m sodt duqc tiin hinh th"'o dd nghi cua:
{n) Chu lich Hoi d6ng qLrxn lril
{b) itnhirl/l{hai nhin hr , s('' rhinh \ ;i'u I I('i dilngquantrr:
(c) 'fruslg BaIl ki6m soiit:
ld) ir nhdr 2.'31hai phin hn)si thinh \iar lian kirinr soitr
'frflng 80/l0l
Di6u L€ NgAn Hdng1'MCP Ban Vi61
:
I1l
i0
.:liii11{ 'II
(c) firng Ciiirn d6c:
(0 Ciic truirng h(rp khAc llreo qu) dinh cur phiip luir
68.{ Tro g thiri han t5 (muoi lam) ngdy. ki ru nqa} nha duoc \'in brin di nAhi hap Ilan
krEm sodt bit thutmg cua nl6l lrong c6c d6i rrrr-rng n6u tai ciic Didu 68.i(a). Diau 6E.l(b),
Diiu 68.1(d) va Diau 68.i(e) cta Di6u le nA). 't ru.,[ts []irn ki(im so6r nhai rrieu tap Iiti€n hinh cu6c hep llan liiarn soit hit thuong. 'lrrrirng hqp. sau hai lin ,!i nghi k6 ri6p
ma lruong B3n kiam sodr lhung tfl.iu liip cuic hon Brn ki6m soiir. HQi ,16ng quiin trl
ld cic thanlr vi€n llnn kr6nr sorir phai cir ngay \irn biin bir<: c5o Chi nhdnh NBin hADg
Nhd nuoc linh, thrirrh ph6 rnrc thuoc lrung r(ntg noi Ncrin hang dIr 'l-rt sd chinh vii
tiin hinh lr,rp Bun kiiur ir'.,I di \ rr lj r.,ng \ iic. J,]n! rhni qu) dr dinh ri6c nriin nhiinr.
hii nhiEnr ehtc dxnlr Tru,nr-! llan kri.nr so6t. hiu nri)t llrinh riin lt:ur liinr s,rdt drim
bdo cric diirr ki(n git chuc danh Inrong Brn kiinl sorl. lheo drxr8 quy dinh hien
hirnh hoir: qulEr dinh rd !htc l)a-i hOi ding cr': riing hit lhrqn8 dC \t li nhirn8 r6n
lli. rtirnc rnic chua thi gi:ii qrrlir rniu c,ir.
68.5 C/ic cuoc hap Ban kidm soit se duoc tiin hiLnh ri ,Jiil chi t4r srv Jr'i dAnS ki cria Ngin hdurg.
6t1.6 'l hdng b5o mol hgp llan kiom so6t phdi dudc grii clro c6c tl nh liiin Ban kidrn soAl tiithiiu 05 (ntun) nga), trudc nBir.' hQp. Thon8 beo vi cuoc hop Ban kia'nr sodt dutTc lim
binl vin han tidng Vigr. lron! dir nau rir \i. ( hu,,r)E rrilh hep. thqi gian. dia Llii'rrr rir
phiiduq( ktm thco nhtng tirr licu c.in thrit ri rrhirng rrinLti'sE dvqc hiirr buc vil bifu
quydt tai cudc hep llan kiin solt va (a rn! phii'u hiiu quli'r cho nhamg thiinh viCn
Ban ki€m soiit. NhDng lhiinh viOr) Bau krinr soiil kh6ng fi6 dll hop se grri phidu bi€u
quy6r cho Ban kidm soril truoc khi hap.
Ditu 69. Th6ng qua qu\'6t dlnh (da Ban ki6nr sodt
69.I MAi thinh lren Ban kitnr soiir tham dg cu6c hqp llan kiirll soit sa co rn(n phidu bieu
quy'dt tai cuQc hQp Ban kitm soit. \ir-r lh.inh \1en Birn ki€m soiit khbn! thd lhutn dV
cu6c hop lhi co thi ti1' quyin bi6 u tN16t crra minh bing r irrr hin cho nrQ I thanh IrCn
Ban t ii'm s,)ill lh6c r tir .liii tll,,ni .lu,'( f'hcf lhJIn Si.t hiirr qtrr ir r rhlrc hign hicu qu1'€t
lh.l,v.
69.1 -fhanhvien Ban Li6m soilt crl clrr]in loi litrqrrirlrcldnrrirrdad(ricduar.l].rrrkiarrrso.ll
qu5'6r tlinh sI kh6ng du(.rr pl)ip lhxm gia bre.r qr.rytt tl6r rtii vin di tt6. dirrrg thiri cirng
kh,ing Jutrc nhin ty qultn (u.r rhi'rh liirr ti.rrr kiirn {':'rl kht'r( Ji lham lra biEu qu}il
W IranB 8l ll)l
q
Dir-lu L€ Ng6n Hdng TMCP Brin ViQr
v;-rn d6 dd.
69.3 Niu c6 rghi ngo niio na) sinh tai rr)\1r ru(\c hop lrin Llurn din quvin lc,'i cia thAnh yiin
Ilan kiem soil hodc litn quan din quren dtrnc hrirr rlurit eua thinh \i€n uan kiirn \oJl
rri nhiing nghi ngir d6 kh6ng rJu,It lhanh viCn Ilarr kiinr soir d6 tg ngultn gidi qulit
bing ctch chrip nhirr tu bo quli'n briu qLrlit. lhi rp.hi nF(, do se duqc chtrlErr trti Chrl
lea cua cuoc hap. I'ha.n qu) dl cta C hu tec sC c(r Bii lri ct',li cung \ ir c,i lirth chil qultl
rlirrh r:u6i ctng trt truinrg hgp tinh chit ra nruc do qurin llri cta rhinh \ rcn ltrn ki€n)
soiit co liin quan do chu.r duoc bii't r.;.
69.4 BilLjthinh\i€nllankit'rnsoiilriocol,trquandirrrrrr\rhoprJ6ngJurr, niulqi Di6rr
,19. ! cua DiiLr l€ nil sC duoc \em lu c(, rlu\in lqi \itrhilJ(ii loi hcrp d6ng d6.
69.5 Qu;-6t dinh cr)a Ban lii€rn soit dugc thong qur khi dulrc da s6 thdnh vi€n llan kiCm sodt
cd qrrytn tharr gia bi6u quy6t dg hqp chip lhurin I r rl(irg htp s6 phiiu ngang nhau thi
qulrit.liuh cLr6i cirng thuQc ti 1 Liirr cLrir ( hrr t!'a ru(rc hvp.
69 b liuong hop tlan ki€m sodr l.iy j kiin hing rin h,rn ,li thi,ng qua qu;6t,Jinh vE mgr vdn
d,! thi quy6r d1nh duqc coi lir c6 gie lri lu(nrg dtrtng roi rnet r;uy6t dinh duoc th6ng qua
kri cec thanh vi€n Ban ki6m so6l tqi m(il cuQc hop duoc rrigu rrp vi 16 chirc tlr6ng
thu<ng. neu duoc su nhrit rri bi[g van brin ciur da sri cric thAnh vi€n Ban ki6m sodt c6
qu]'en rl)Jnr gia biau qulit tli'i lui rin di dur ra \in j kiiu
Diiu 70. BiCn bin hgp cta Ban ki6m soit
70. r NQi dung cutic hgp Ban ki6m soit phai durrc Bhi diy dir Yio hi6n bdn. BiCn bdn h9p Ban
krern sor( Juo! lqp bing tiin! \'ril \; phri du.r( tiil cd cd( thiinh vi€n Ban liinl soiit
thanr rip cuq)c hep kj tdn rrl phrii liir dtii ,:hru traeh rthiGrn vi linlr chinh xtic '"ir tlung
lhuc cud hian bin.
70.2 Chu tga cu6c hqp c6 rrach rhi(rrr bri tri l6p \ir gui bia barr cuoc hop llan kiarlr soiil cho
cric thanlr \,iin Ban ki€nr so;it r:i hirin ball d.r Jrr,.,c rcnr li nhring hing chung mang tinh
kdt luAn v6 cting vitc tiin hiuh ra-i ciie cuq\c hep d6. trlr truimg h(rp c6 nhtng khiiLr nrli
li€n qr-ran ddn nor dung cua hicn b.rn do trong lhor h(ln l0 (nuiri) ngiiy kE tu ngirl gui
bi6n bdn.
Di6u 7t. Quyin rtuqc cung c6p thdng tin ctia Ban ki6m soil
7l.l l h(lng bio moi hop. phiiu Lir r'krirr thlnh riirr lli'r Jirng qrran rri vA cic tai lieu krrnl
'lra'rg 82/ l0l
EiiLr t-6 Ngdn Hdng'IMCP Bdn Vi€t
lheo phai duoc gui d€n rhanh vrin [Jan kiem so,r! (tug thrli di;m vi theo phrrnB
thuc nhu d6i v(ri rhinh vien LI6i ddng qurin rri
Biio crio cua 'f6ng Giim d6c trinh I ltii d6ng qurin tri hoilc rii li€u khac Jo \Airl hdng
phrit hdnh dugc gLri d6n lhinh viin Ban kianr soil cu g lhoi diCm ri theo phuurg thuc
nhu d6i \'6i lhinh vidn ll6i dring quan rr.
lhanh \ien Ilah kiem soiit ci qu\Lrn litp cAn cAc h(r str. tii liiu ctiu Nglii hing lflL trir
tar Tru so chinh, Chi nhdnh vi cric dia dii'nr khiic. eo .1rr1i'n dln cic tlia dit'rn noi Nguoi
quan li r a rrhin r i€n Ngin hinE: llrn \ ii(
llQi d6ng qurin tri, thanh vian t{iri rt6ng quin tri. I6ngGirirnd6c va NgLroi qu6nlj
\hric phii cung cip diy di. chinh xdc vri kip rhoi cric thdng tin. lrii lieu vi c6ng ldc
qudn lr. diau hinh \ir hoat d0ng kinh doanh cua \gin hiing theo lEu ciu cua Ban
kiCm sodl. phiii hiio danr ranE lil ci han sao chvp ciic rh(lng tin trii clrinh \ii cdc Lh6ng
lin kiiic duoc cung cip cho c6c rhirnh viGn Hdi d6ng qurin tri cing nhu c{ic hien ban hap
llqrid6ng qu:in trj st phii dupc cung cip cho thanh \i6n llan kiam si)iit viro ctng thor
di€m chung drrgc cung rip cho thinh r iin ll6iJinE quan lri.
tl{r0
P
\rN
Is7 t.2
1t .3
1t.1
CHUONG II. T6NG GIIN{ DdC
Diiu 72. T6ng Ciim d6c
72.1 Tirng Girim d6c Li ngudi diiu hantr cao nhdt cna Ngdn hang, diiu hdnh hoat dong hang
ngiy cia Ngin hang. Th6ng tin ti muc lvong, trg cip. qulin lqi cua l6ng Gidm d6c
diiu hirnh phdi dtrqc biio ciio lai t)ni h$i ,ltlng r,i di'rl3 lhrrLrng niin \i du{c neu trong
Bdo c6o rhucnrg nien crla r\-gan hAng.
72.2 l6ng Gidm d6c do HQr ding quin tr! lhua hoac b6 nhietrr, chiu su gi6nr siit cur H6i d6nts
clr.riin tri \ii chiu triich nhiim rrutic Il(ri ding qtrin rri ri l).ri hQi rtdng cti di'ng vi ri€c
thuchiennhic vu vdqufin hlrr citrqc gi:xr rr'r phiii bio c:io cdc c(t quirn na! khi dugc
72.i Nhiqrn Lr iJrr li',r)g (;ilrr J6( lJ l)5 {rrirtrl lrt lrtl(rrls htrp Hgi 'lring qtrrn tri c6 qu16t
dinh kh6c. I6ng Giiinr d6c c6 thi dutrc bir nhiirrr lai r tir so nhifnr ki khirng h4n chi
71.J I l<ii Jdng qtrrirr tri c(i lhe hii nhri'rl lling Giirrr dirc lhi tlastlthirnhri6n llrii'lnngquan
tri dy hgp cri quy6n bi€u qtrlit rirn lhnnh \i b6 nhifm nrdt'l.6ng (iiiirn d'ic didu hnnh
moi tha]-' tha.
{rl TraDg 8i.'l0l
Di6u LE Ngin Hang'IMCP Ban Vi€t
'72.5 Quydn
(.r)
(b)
(c)
(d)
(e)
(r)
ti nhiem vu cta I6ng (irAur d(ici
Quy6t dinh cric viu di thutic thim quy6n li6n quan drin ho4t dQng kinh doanh
h:ins ngi]'ma kh,lng ciin phiri ct, qultt dinh cur I lai Ltong qudn tri;
'16 chtrc rhuc hiin nghi qurir. quler rlinh cua l)ai her ddng c6 d,ing. HQi ddng
quiin trii
'16 chuc thuc hiin ki hoach kinh doanh \u phuLyng:in deu lu cua Ngan hinE:
kj k6t hqp ddng nhcrr rlanh Ng6n hdng thco qur Jinh r"na Diiu l(' niry ti qu]
dinh nQi b6 cua Ngdn hdng:
Kr6n nghi. dE ru,ir phLrung,in e,, ,:iu tri chL?c. qur rht qudn l! n6i I'i) Ngen hring
rrrrh I lqi donp quiur ln h,,ic I)ar h,ii J(ing url J(ir! quyil di h lhcr) thirn qulin:
thi€t Lip. dul tri hrr tlring kiirn soit nei bO hoilt dong c6 hiqu qua;
tii nhigm, mi6n nhiQrrr. bai nhiem. cilch chtc cac chuc danh quan li lrong Ngan
hoig. rrt cic chti. danh thu(.',c thim qulOn cur Dai hi2i d6ng c6 dirng. Hqi ding
quAn tri;
Quy6t dinh iuong. thuong vi phq clp dcii viri tit cd cdn b6. nhan li€n vA nguoi
lao dong trong Ngin hing thco thim quyEn:
Tuydn dqng lao dQng:
Kiin nghi phuong rin su dung lqri nhuiln. xu li 16 trorrg kinlr doanh:
I-ip vir ldnh H0i d6ng qu:in lri lh6ng qua cric biio c,ro tiii cl)inh. Chtu trech nhiqm
ri tinh chinh x6c. lnrn8 lh\r( cua cic biio cio tir chrnh. bio cio tlrrln! kC. s6
li€r-r quy€t rodn vir cic th6ng (in tdi chinh khiicl
Ilan hAnh theo rhdm cprvin quv chd. qu1 dinh n(ji be. qu)' trinh, tht luc t6c 'rghiep
rlt rin hrinh h€ rh6ng rlit'u hanh kinh Joanh. ha'rhong thiDtr lin bAo cin:
llio crio rdi lllir d6n* Uu.rn tri. Ban ki6m sorl. l)iu hci d6ng c6 dring ti cri,:
cuquun nha nuac c,i thdrn qulin ri hoct (ti,nB. hieu qua rir kir qui kinh
do,lnh crra Ngen henE rhcn qu) dirh cua nh:lp hr+t !ii Diiu le 'ri]:Qulir dlnh 6p dung (rrc hrin |hilp \u(,1 lhiin qu)in r:ua nrinh trong truong hgp
Lhin eip rthiEn tui..tich ho.r. lr,'.r ho.rn. suc6. r \i rhiu lriich nhiirn \d nhitn!.
qurit tlinh d6. srrr d,' phx' hi r (.rl) rt.r\ Iler Jrinp qrurn rr! ,li gi.ri qu)el ti6Pr
(s)
(h)
(i)
(.i)
(k)
hl
(l)
'frang 8,1/ l0l
a
Di0u L6 Ngdn I'tdng 'I'MCI' Ban Vif t
(m) Ki6n nghi. dt xuir *iec rrl ch(rc. quan lri ya hoar ddng Ngen hing nhim ndng
cao ch5t ltrong. hitu qua hoat d$ng cua Ngdn hang trinh llQi d6ng qudn tri
hr-rac Dai hiri ddng cri ddnr.lurir dinh thco rh,im .1rr1in:
I)i nghi triiu rdf h,)l' llni (li'nr rtunn ln I'it thtrirng lhco qu) Llinh lli Diiu lC
na)':
(':ic qu!i:n \i nhiim \u khic lhco qu) dinh cr'ra Diiu I6 na1 rri phrip luat c6
li6n quao.
Gitp viQc cho T6ng Giinr tl6c
llI
.T'4.
)'s1
(r1)
(o)
Didu 73.
73.1 Cirip viec cho T6ng (iirinr dr'rc Ii cr( Phri long (iiiinr doc. Ki lo.rn lnrrng. fnrrmg ciic
I'hdn8. Ilan chuc neng vi ciic chirc danh khiic thco qu)'dinh cua Nglin hing.
71.2 l'h6 I 6ng G itun d6c tr(:, girip l 6ng Ciiinr d6c trons tiec q uirn l] . ,Jiiu hinh mot hoac
nr(,I si) lirth !1rc hoql d6ng (u] Ngr'rn hing thco phrin crirrg ctu 16ng Ci;irn d6c: b6o
ciro rr\ chju lrilch nhien) lrrr('r! l,in! (ii.rnr $ir r lru(i! ph.il hril \i nhi+nr vu du(rc
'l irng Giiin ddc phin c6lg.
?l.l 56 lumg fh6 Tdng Gidnr .ltic do Hqi ding quin tr! qu)6r .linh tr6n c,, so d€ xuit cua
I ODE ('ram o()c.
71..1 Ki rotil lruim! eiil t,'rug (ii.irrr rlic chr dar\ lhvL Iriirr ci'ng tJc li'toin. th6ng td cia
Ngrin halg, cri cric quyin vi nhi0m vu theo qLry dinh cua phip lufit vi noi bQ Ngan hnng.
CHUONG 12. SO SACH VA HO SO NGAN HANG
Diiu 74. Qrrydn ti6p cin, ki6m tra s6 sich vA h6 so NgAn hAng
74.1 C6 da)llg cua Ngiin hirng cL! qufirr xeur xul. trir rlrtr !i trich luc cii! lha)ng 1in lrong
danh sdch c6 al6ng; xc x'jt, lrir cLitr \d triuh l\rc h,)tt sLr",:hu| t)it'tr li Ng6n hhrtg' Sir
biEn bnn hqp Dqi hai ding cir clirng \.i cdc nghi qu)'61 ciu D4i hQi diing c6 d6ng.
74.2 Ngoii quytn tiip crin thco qul .linh t4i Diiu 71.1 cru I)iiu l€ nA). c6 da)n8 hoac nh6m
cri ttting qu1 dinh tiri Ditrr llt 2 t)iiu li nrir cr; qtrlin riip cin hd so vri s(i s6ch N8:in
hAng (hco quy djnh tai l)itrr li nr'r,'-.
7+.: thir h\rinl-l9i dringqtrarltrr.thunh\rdnlhlrliEnrsoatcoqtrfinki€rntrcs6dintsky
c6 d6ng cta Ngdn hing. clanh srich uri d6ng rii nhrir:g sd sach ht\ so t;ii lieu khic cta
Ng5n hang dE phqc r u cho trhiSrr tu cua nrinh lai )'j8rin henS \i chiu triich nhiem bio
l,j IranS 85/l0l
Di€u L0 NgAn rldng'|MCP Ban Vict
hr
mal cec thinE lin tii litu du,re tung c:ip
Di6u 75. Ch6 dO luu git ti'i lifu cta Ngin h:\ng
75.1 NgAn hdng phdi luu git ctic lii ligu sau dA), toi I ru so chinh cta Ngan hang:
(a) Ditu le Ngiin hang: srio ddi. bd su s t)iiu li Ng.in hing: quy chi q(lon ly lr6i bO
cua Ntdr) hang: 56 dang kf c6 ddnB:
(b) G iiy chimg nhfn dirrg ki Linh doanh: ciic Biil phttp r ii giriy c hung nh4n khdc:
t!t lii liill gril ra xic nhiin (lrr\an s(i hiiu tir.?n cra \gin hingr
(d) Uitn bin hop D+i h6r dtingcir dring. IIi.i dr\ngqrnnrri;cricquldtdjnhcLiaNg6n
heng;
(e) Bdn crlo bach de phrit hiirh chung khoiin:
(1) Biio c6o cua Ban ki6m soiit. ki't lu6n cira ctr cluan thanh tra. kit lu{n cira to chirc
kiim toin d$c lipr
(8) Sd k6 loin. chtnts tu kd toan. bd(r cAo rii chinh h:ing nan:: ri(h) (,rc di lieu khic theo quy dinh cua phep Iuir.
75.2 Thdi h:rn luu gii ctc tii lieu n€u l i l)iiu 7-5 I cu,r l)ii.\r 16 nel,thgr: hiin thco qLr"
dinh ciu phip luet
71.3 T6ng Giam d6c Ngin hing chiu trich nhifm ti, chtr \,i,,ic Iuu girl ra bao mir h,3 s,r. riiheu NSAn heng thco quy cllnh cria Ditu l$ ndy vri ph.ip luAt.
75.4 Didu l('cua Ngan hAng phai dugc c6rg h(') lrtr) lrang thi,D-r lin di+n tu cLra Ngin hing.
cHUONc 13. M6t QLIAN HE G|UA NGAN IjANC VA CAC DON vrTHANH vION
Diiu 76. CAc tluu vl trgc thuQc, C6ng ty con, C6rg t] liar k6t cta Ngen htng
?6 1 Ngdn lrirng c(r cric Dtrn !i lr\rc thuQc- eiic C(irg l] eon- Cinrg ly li6n kel.
76.2 Ngan hrlng cdr thd (harh |ip (ric D(nr \r tnre thuQc (i lrong nuoc ,+,r nu(i. ngoii lhco
quy dinh ph.1p luAt.
Di6u 77. Qran he gii-a Ngffn hing vir cic Don vi i rr.r( thuoc
(ltic t)on vi truc lhuoc hqch todn phu rhuoc Ngin hring. thlrc hiqn boqt dong kinh doanh.
liat's 86/ l0l
Di6u Lf Ngin I{ing'I'MCP Bdn \/iet
h ch loin. t6 chirc. nhiin su vA cic hoal d6rg kh;ic theo ch6 d6 phiirl c6p. ri] qu).,On cta r.Ngdn
hang Yi duqc cq llle hoa liri quv ch0 tir r:hric ra ho l don{ clro c-ic don ri nir}. (Ju} chi ho?r
dling do l6ng Giiirrr d6c xi1' drmg ri trillh H6i dting qLr:in tri phd duyCr. Ngi'in hlngchru
triiclr n}ir;m vi cric |ehia ru rdi chinh phil sinh doi tc,i (irc cenr kil hqp phip cua c:ic Dcrn \ilrvc thuoc.
Diiu 78. Qunn lj phin v6n g6p ciia Ngin hlrng trong cic C6ng ty cri li6n quau
78.1 n-gin hdng giao qultn cho nguiri ddi dien theo u)'qu1in cta Ngdn hang rrgc riep
tha!' $at Ngin hdn8 qudn Ij cric khoan diu lu cta N!,in hin8 t?i cic C6ng t!' c6 lien
quan (C6n! 1)' con. ( 6ng l), liCn kdt) trong pham vi l)ieu Ii cria cic (-6ng r), e6 liEn
quau niy- cho phdp.
78.3 Ngrin hing qLrrit dinh muc rlnu t|f viro ciic Crin8 l\ r(i liin quan th.uh IiF r]r(,i. Jitrt
chinh mirc dau tu d6i voi ciic Cdng t) cd IiCn quan diu)g hoqt <I6ng phu h,rp roi chrtu
Iuoc va k6 hoach kinh doanh cua Ngdn hdng
78.3 Qu1,dn vi hghiil vtr c0a nguoi dai diin thco u1 qulan cuir Ngan hilng Iai c6c C6ng
tl cti li€n quan dugc xiic dlrh rhco qu1 chi'do llQr dang qudrr rri hirn hdnh va lqi
Itnlg lhoi ditm cu nAuoi dAi diin cu lhd
Di6u 79. Chi ph6i, li6n k6t, h5 trq clc C6ng ty c6 li6n quan
79 1 Khi Ngin hing uim qu,vtn chi phiii diji v6i mot C6ng ty c6 lr€n quan. qLrytn chi ph6i,
hd trq sE iluoc quy dinh tronp Ditu If vi qu' chd tiu chinh cta ('irng t1 uir li€n <1uan. c6
th€ bao gr5rr cric linh T uc sau:
(a) Bidu quldr vi ph6 duyit t)iiu lQ ho4t dQng:
th) Riir q'rltt vi('c lht drrv.:l f\hur.ng huun! ehiitt lrr,'c kinh rloanh:
(c) tliiu qrrl ir r icc phi drrt it ki holch hoat tlttng h;\n-r nirn:
(d) tlidu qu1't-t .igc ph€ dulct ciic phutmg il kitlh dolnh ciu Cr:rng l) c6 liEn quan
cho viec dAu tu ra nAoii cira Cdng ty c6 litn quun:
(e) Nhan \'.r th6ng qua cac hiio cdo qu.in li v:i tdc bti(, clio tii chinh di dtr('c liillrrcatl hanB nim cua C6ng l) c6 lidn quanl
(l) 'lham giu riio hoat dc.rug trong l(tan 6 NEi'tn hnrrg. lien kil \(ir cilc (6ng t)'
,1', litn qLrun khdc hlr$c r,,r rhinh \!in hirr8 dc lhu( hi.ln c:ic Lltr Irn cirn uti sr,r
\ir
/.s
I
rry I rarlg E?i l0l
Di€u LE NgAn Hang TMCP Bdn ViQt
ph6i hop cia nhi6u do^Ilh nghi€p:
(C) Ihu lqi nhu{n ve chi phi hoin trri \.a chiu flii ro diii vti phin v5n cua Ngen hang
diu tu vdo cdc CO[g ty c6 Ii6n quan,
th) Ciic linh vuc khdc thco l)ir\r li cua cric ( tin! l] co lic qun vd quy dinh phrp
lu4r.
79.2 Ngdn hing sC h5 kq cho cdc Don vi lhinh vien bin8 crich xiic diuh vir <tua ra dtnh
lrudnts ph61 lridn churg tren co sa nhir hu) ,luou lhe r)1xnh cux uic Don r r thrinh vi6n vitrenh su canh tranh noi bO kh6ng Lrnh nunh ri ph6n tiin nuurin luc Eiira cic t)on \,i
thiinh vien. Hoat dOng hlrp t:ic. hii L(r thrr,rn! rrrui, r.liiu tu ltitr cd( rhAnh vien duoc
xric dinh trCn co so diau kiqn lhr(nr! rnqr \ i lur ich rrit nhit r i phu h,rp r oi quv djnh phrip
luat.
79.3 Ngen hing se l 6ng rru. c ti6p quy6r ,.linh horie truc tiep tharn giir qu n li d,)i vrri cic C6ng
l!,co litn quan. Qul dinh n.rr khing ltrli tnr qulin cuit ngtlui diti di€n thco t1 qulin cua
Ngin hang thuc hidn ciic \oi lfti qur,r li. di[u hinh lxi c.ic ( irn8 t\ rd liCn quan
Didu 80. Quydn vir nghia v$ ct, Ngln hing d6i vdi C6nB t) cor li C6ng ty
trich nhifm hiiu h?n mot thinh vion
to.l NB6n hing quydt dinh co c6u td chtc cua C6nB L\-trich nhiEnr htu han nla)t thdnh
ri0n phu hgp \'('yi cac quy' djnh cua l-uat Do.nh nghidp \i quy dinh ph?ip luat khac c6
li€n quan.
80.2 Ng.in hing quy6r dinh brl nhicrn. nriEn nhiarn. b5! nhie m. khcn lhtl(mg \ri ki luil thdnh
vi6n Hqi d6ng rhanh YiCn rrong trrrong hgp ('dng ty lrich nhi€m htu han mot lhAnh vien
dtrqrc t6 chuc theo m6 hinh co lloi dting thinh vi6n hoic Chu tich C6nB tt- d5i v6i co
cdLr t6 chuc quin tri tlreo m6 hinlr Chu tich ( irng t1-
80.3 Ngin hang phin cip cho Hdi d6ng rhrinh r itrr cua ( 6ng ll triich nhiinr hfu hirn m6t
thinh \.ien (d6i vtri co criu ta) chuc .lrun lri lhco nr(-' ttinh lli,i dirrrg lhirnh Yierr) ho4c
Clru rrch (',rlg l\ trdch rrhr6rr lriru hun rn(.'t rhilnh \rirl {J;' !(ii (,' cirlt lo !hti( qui.rlr
tri thcr: mri l)i'rh Chu rich ( irrrg trt qrryi:r Llinh $' nh,+nr. rniin nhiiur. bai nhiem,
khen lhudn8 vA ki lual d(ii vdi:
(a) Gitnr d6c hon.c Iirng (ii.rnr riir sru khr ro clrifr thurirn bring van h,rn ctn HQi
dting quirrr tri Ngin hang:
ry 'I rang 88/ l0l
:
Didu LG Ngdn I IAng TMCP Bdn Vi€t
(b) I'h6 Girinr d6c hoAc lrhri I 6ng (iiiirn dde. Ki todn lr(runE rhc,' dt' nghi cua Cidrn
d6c ho{c T6ng Giim d6c
80.,1 \gin hing thgc hrr;n c6c quvan \ir nghia !u khric ctd cht s(i hiu theo qu;- dinh rai
Diiu lQ niy. Didu lf cta Ctrng rl t.dch lhienr hthr hiru nri)l lhdnh vien vi qu." dirh cta
phdp luit.
Ditu 81. Quyln vir ngbia r g cir Ng6n hirng ddi Idi C6Dg ty con li C6ng
ty trdch nhiem tu hai thlnh vien rrd lcn, C6ng g c6 phin
8 I .I Ngln hang thr,rc hi€n qul in chi phor cua cd dtxg. b€n gop rrin ch i ph6i th6ng quc nguoi
dai di6n cua rninh li thdnh vien trong lloi (lonE quan 1fl. HQi (lor8 rhirh vidn hoiic Dai
hoi da,n8 cd d6ng.
812 l\rnchuan8clcqu;-inrirricnglirrvukhii!lhcorlu),linhlri l)i6ul+nir).Diiulicuaclc C6ng ly con ruong ung \ ri qu) diuh cilr phip luil.
Diiu 82. Quan hi gii'a Ngin hing voi c6c C6rg ty liCn k6t
t2.l Ngdn hing co quyin vd nghia ru cua c6 d6rrg d6i voi cric C6ng ty IiEn k6t theo Diiu lg
cua uic ( irng ty liin ket d6 varholtc h1ry d6ng g6p \,6n vi thco quy dinh cua phep luar.
82.2 l-rong lhoi hA 90 (chin muoi) nga1, ki tt ngar kit thirc nitrn tiri chinh, N-gan hAnB
phdi liip \a gui beo cio cho Nlin hang Nha nuoc bdo c5o tJrrg lrup ri grao dith
mua. bdn ri giao dich khic giira Ngrin hring roi C(ing t] con. CdDg l)' lien k€t.
CHU.ONG T4, NGUdI LAO DONG VA CONC DOAN
Di6u 83. Ngudi lao afongyn c6rg aloirr
81.I Tiing (iiim d6c diiu hinh pha, liip k6 hoqch d6 IIOi ddng qrrlrr tri th6ng qua cic vin dd
li€n quan <l6n \,iQc tu5'in dqng. cho ngutri lao dong lh6i vi!:c. lu(mg. bao hiim ra hoi.
phuc l(vi. khcn thuong YA ki lurlr (l6i Y(ri nguoi lao diing rn cin bQ quan l1'.
83.2 'l6ng Cirirr d6c diiu hnnh phrii liip kd hotch d6 llfi daing clrriin lri th6ng qtLu cic rin d.i
li€n quan ddn quan hq cria Nlin hatnB \6i ciic t6 chric carn! doAn theo ciic chuarr rrr\re
th6ng le li cllinh sirich qu'rn l! l(it rlhal nhtng lh'rng le \'1i chinh shuh qu)'Lllrrh lqr l)iiu
l;i nri1. cac qur chi cua Ng:irr h.\rr! !.i (lul dinh Pht\P luil hien h'i h'
,\
lr
rr't
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\
u Trang 89i l0l
Diiu LQ Ng6n Hang'IMCP Birn Vi€t
CHIIONG 15. PHAN PHOI LqI NHUAN
Didu t4. PhAn chia lqi nhuin srru thu6
Sau khi trich ldp cec quy. lqi nhtr{n gin l4i cira Ngrin hing drrqc sir dpng de lva cd tirc thr:o
quy6r dinh cna Dai hOi da,ng c6 d6nf.. phtr hllp \ ('ti qu\ dinh ctra phdp luat.
Didu 85. TrA c6 tric
85.1 C6 ttrc dugc chil thco clu)';l dinh cuil Dqi h(I dring c6 d6ng tr€n co so de nghl cua
HQi tldng quin tri. Ngan hang chi lra co tlrc cho (o d6ng satt khi da hoirn thanh nghia
v'u lhuc ve c:ic ntshia vv tAr chinh khric thco qu1' tliuh cia phep lu4t: trich lAp cic
qu)'Ngan hAng va bt dip di Id trurrc di, thc,. qu] tlinh cua l)itu If n:i) \.d phlp luoll
ngay sau khi trii h6l s6 cd tirc dA Jrrh. \8in hin8 ,.in hr,' darn th3nh loin du cic
lhoan rrr, rli nghia vu trir s n kh . Jirr h.rrt rrrirr eor.
85.1 C6 tuc tra cho uir phin uLr dii rluoc tlrrrL' hiirr thro r,ru diiLr Lrin ip JunE riaD8 (ho nri''i
lo4i c6 ph6n LrU ddi.
85.1 C6 tire tra cho c6 phin pho thirng Jurlc \6c dinh cin (rr \ ao ngnon lqri rhuan git l4i cria
Ngiirr hang do l)ai hdi dt'rng rr) d6ng qultr dinh
85.1 Cd tuc cLi tlri chi tra bing riin rn1r. hine c(i phiin cul Nlin hing hoic bing Gi sdn khic
do Hdi dting qudn tli tld nghi va D4i h6i ttdng c6 d6ug quy'6t dinh. Ndu chi tri bing riin
mit lhi du('rc th\rc hien be ! d6ng Viet Nanr ri e,i th6 duoc thcnh lodn bing chuti'n
khoin theo ytu cAu cua c6 dtirrg-
C6 tuc co th€ duoc thanh roin bing churin khoan qud ng.:rn han-s thi l*gen hing da
ci) dir chi tidt \i rgirl hirng cua ci, ,.li ng Lli' r,i thi (hu\ in nlrc riip duqc vdo ldi khorin
ngdn hiing cua c6 d6ng. \gdn hiin8 khong chiu lrii(h ntriirrt .t cdc thLlt hai phrit sinh
tt vi6c ehuyiu khoin d6 lrong trrrirng hop di chulen khoan lheo d[rng ciic th6ng lin
chi tiit \i nEdn hirn8 nhu lhing lriro uul eri Llt,ng. I'ron! lrrlong hgp c6 phi6u duqc
nia'm )et tiri Su giao dich ehrmg khL,dn. ri.:c th:rnh toin,ii' luc doi voi eric ctr phiin
niy cri t)rd dugc ti6n hinh th6ng qua cdng t) chimg khorin hoic Trung ram lrru kj chung
kho6n.
85.5 HOi ddng quriLn tri phdi liip danh sircb cri dirng durru nhiin cir ttc. \iic dinh nrtc c6 ttrc
duoc rrii dOi roi trng cd phin. thi'r lun ri hrnh thur tra chim nhit lO (bc muqi) ngay
rudc mdi l6n rri oii tuc. 'fh6ng blo rd rr:i c6 t(rc gui bdng phuong lhuc hrio dim din
frtY
frarr8.90.'l0l
Y
t)iiu l.€ Ngdn Hang-I'MCP Ildn Vidt
duqc dia chi dln8, k! tit ci c0 da)ng chiur nhiit l5 lnrrriri ldrl) ngAy tru6c khi lhvc hign
tri c0 tuc.
'l'h6ng b6o phii ghi rr-r tdn Ngin hiing: ho. ten. dia chi lhlrqng trir. qu6c tich. s,)
gia! chuD8. minh nhin Llin. h(r chiiu hoic chLing rh[c c.i nhan hqp phdp kh6c cua ca)
,ldng li ci nhAn: l6n. dir chr rhrlans tni. ,llrirc tieh. so qulit dinh thnnh trlp ho{c sri
dInB ki kinh donnh cta c(i d6ng li td chric. sd Iu,:ng cir Phin tilnts lo iljtir c6 d(lDg:
mtc co tuc ddi \oi rung co phin \i tarng sa) c6 ttc tna c6 dong d6 dugc nh6n, thoi
diim \.i phuong thuc n'x cri ltc. ho. ien. chi, li eirir ( hu rich II6i d6ng qr-rCn tr! r'Lr
I Ong Lrrrnr oo( cua Nla,l ndn!.
,\
(
8i (r
t5.7
l-ruong hup cir dirng chr)]'en nh(qng c(l plrin cuu r:rirrh lronB thdi gian grta thsi diin)
k€t thric lap danh s6ch c6 ding \d thoi .lrinr lr.'r (.i ruc rhi nquoi chu)in nhuqnS linguot nnqn co tuc tu Ngirn han!:.
H6i ddng qu.in rri c6 rhe quldr dinh dlanh r(,dlr 'ji ru(j tsrta li gu xdl lhi] \ iqc chi lra nriy
phn hqp voi khd nlng sinh loi cua Ngan hang Yi phir hqrp rrli qul,dinh cua phip luar.
'l ri truang hqp c6 phidu c6 cac quytn rli ktm hoarc caic diau khoiin phit sinh c6 phitu
c6 quy dinh kh6c. muc c6 ttrc cira nhiing cir phi6u chua dtroc thanh rorirr h6t duqrc tritheo t! lC tuong ung vdi crc khoirn tiarl de thanh toiin cho ! i(rc nrux cri phiiu cl6 tinh d6n
rhui ,Jii'nr chr lri c6 rirc. Nprin l.J,w thrinp chr lrr (.'' tric h6 sLrng thi ci(. c6 phiiu d(i
chua tlugc rhanh roiin htr.
\g5r hiing khong tli liii cho bit er! nrot lihoan cri ttc ha) kh,tan lien niro khdc me ca)
d6ng chra nhan duqc khi dtn han lrd ui' tt!.
85.8
CHU.ONC 16. HE TH6NG KI ToAN, NAM TAI CHiNH, KTtM TOAN NQI
BQ, KrtM soAr Nor BO, eut DU rR0'
Oi6u 86. H( rh6ng kd toin
86.1 Hc rh6ng kd torin Ngin hing si duDg la lle rh6ng kc k)rin thco quv- rllnh c'ra Il0 Tii
chinh- Ngin hang Nhi nu(ic r.i DhiI luit Lhilc c(i lia'lr q(rarl
86.-1 \lin hang sL, duns da'n-! \ iil \.urr ]irrr Jrar \ I riirr li .lirnE lr,,o$ ke ('arr.
86.3 Cdc s6 srch ki todr) cto Ngin hi g duqc lirp b:iDg riing Viit theo quv dinh cia phdP
luqt. NgAn h.ulg luu 8ii hil so k€ loin theo loiri hinh crih cric hoirt dong killh doanh ma
(t)'
tlit
t
Ei.9
h.l Trx'rg 9l I0l
utiY
Diiu L€ Ngdn Hing 1'MCP Bdn vi6L
Ngen hing tham Bia. Nhtig ht', su ndr phar chinh xic, can nh{t. c6 hQ th6ng vn phni dt
de chrn)g nlinh vd giai trinh ctic giao dich cua Ngiu lrr\ng.
Ditu 87. NIm tii chinh
Nam liri chinh cua N-qin hdng bit diu tt ngr)j- 0t (nlot) thArr8 0l (mot) duong lich hirng nam
vd k6t th0c vdo ngdy i I (ba nruoi m6t) tlrdng l2(lrrudi hai) cin! am.
Dilu 88. Ki6m toin nQi bQ
ll8.l Ngdn hing phir thanh Lip hE th6ng kiim toiin noi bO chuyon trich thuoc Ban kiem sodl
rhuc hier kicnr to6n n(ri b6.
88.J Ki€nr toin IQr bi rhlrc hrpn ri sorit. dinh grd tl(rc lip. khiich quon d6i voi hf thdng kiEm
soAl noi bO: drinh Bid ddc iep vi tinh rhich hop vi su luirn tht quy dirrh. chinh srch noi
b9. thLr luu. LIu) lrinh dtr Jrrr'c thiit kip lronu Ngin hing: drr.r rrr ki€n nghi nhrim nrirg
cao hi.iu qud cta ciic ht th6ng. quv lrinh q0) rlinh. E('p phin dam bio Ngdn hinS hoqt
dQng an toan. hiQu qua. dtng phdp lurit.
88.1 Kal qua kiCnr ro6n noi bq phxi rlu(n hio cio tip thiri cho ll!,i ddng quin tri. Uan kiam
sorit Ya grii -fdng Giem d6c cia Ng6n hirnp.
88.,r 'f6 chuc vi hoqt dong cia kiirn lodn nQi bQ dupc thuc hi6n theo quy <Jinh phlp luii-t rd
Ngin hing.
Diiu 69. H€ th6ug ki6m soit nQi b0
t9.1 H€ th6ng kiirn sort noi bii li dj hap cec ctr chC, chinh sich, quy trinh. quy dinh noi
bqi, co ciu t6 chuc cua \giin hdng (tr(.jc \i) dung pllu hqrp \'oi hudrng dan cua r.'gAn
hing Nhi nuirc va dugc td chitc thur: hiin nhim b.lr tlirn phr\ng ngtr. phirt hiQn. xri I!kip llrcvi rti ro vi dat duoc ]iu cilu da ra.
89-2 Ngrin hring rriy dpng h€ th6 g kidnr soiir n(ii hi) di lra(, diinr cdc lEu cdu sau rldy:
(a) Ilieu qu?r vi an roen tron8 hoar d6ngl hio 1'€. (tudn li. stdurgan toiio. hi6u qua
tiii sin vi cic ngurin luc:
(b) Hi lh6ng thong rin rai chinh va th6ng tin (lrrii li trung thgc. hqp l!, diy du vd
kip thoi;
(c) lr':illhtphipluit\icjequr chi:. qut trinh. quf dinhnQi b\'.
8')..1 I Ltirr J(ing (u.r h$ lhane Lr.trrr sr,,rr rrrri hr., . Lrir \lirr hang phirr durlc kiim l.,in noi h,i. la)
lraDg 9lll0l
:
:
:
Di€u L€ Ng6n ltAng TMCP Biin Vi6t
chrr. kitrn loin d6c lap dinh giri dinh ki-
Ditu 90. Quyin h9n vir nhiem vrt cria kiinr to:in nQi bQ
90.1 Kidnr lodn noi b0 c6 cic qu,vtn han sau:
(a) Duoc lrang bi dly du ngudn lgc (nhirr lue. lii chinh \i ciic phuong ri6 khdc)
crin thidt:
(b) Dugc chi dQng thgc hi6n nhrinr vu theo ki ho4cl! li|nr t('iin dii dugc pha du),el;
(c) Duoc cung cdp ddy dir. kin thdi tat c; cic thdng tin. trii liQu. hir so crin thidt cho
cdng tic ki6rn trrin noi h(,:
(d) [:)uoc tidp c6n. xcm ret r!il td cic rlul, rrinh nghiip vu. ldi srin khi lhuc hi\rn kri.rD
rodn nai b0:
{ ('r l)rrr1c lirip cir. phong r irr tit ci c.:rr hri. rrhirr r iirr ci.r Ngin h:ing r i. c:ie viil dili€rt quun dEn nriir.lunS kitnr to.in.
(l) Drqc nh$'n tdi li+u, \.rrl bu. bi6n han hop trr:r lli'idirng qudn rri. Bal Lidnr soril.
Ngrroi quin I!. Ntunr Jiau lranh eo Iiin quurr Jtn crln8 vitc ctir ki6rrr roin nrir
b0:
(B) Duoc tham dU ciic cu6c hep noi . lheo quy dlnh cua ph;ip lui-r. holic rhco qu)
dinh tai DiAu le. qu] dinh n6i b6 cta Ngdn hing:
(h) Dugc gi{m sdt, d6nh gia \fl lheo dd! cac hol ddn8 srm chlia. khic phuc. hoan
thien cta linh dao cac drm r i. b6 phrin doi r iri cric vin di rnri kii''n torn nQi bO
dl tshi nh6n \',r co khulio nghir
(i) I)ugc bio \Canloiinlrurrc hinhdinc bel lrqp lircctrJ(rn\'i durr( liem to n.
ti) Kiinr todn riin n6i bri Llu,,r' dio lro thulnrts \uvin ri nghirrl ru Lli'co dt rrinh
dQ. ntrng luc chuy€n nrir lhuc hi€n nhi6rn \ u duoc tsiaor
(k) (irir qrr;i€n han khic thco qrv drnh cira ph:ip luiil.
90.2 Kitrn todn n(rib{ c6 cdc nhiqrn vu sau:
(a) Xi)'dun8 quy llinh nghitp tu kiinr toirn n(,i I'ri tiri tii chtic tin tllrng trinh Ban
kitnr soAt xcrn xct. phi rlrrr it .ru lhi h:ro r:u(' I lq]i J;rtg quan lri:
(b) l.ip kd ho{rch kiSr (o6n noi bO hing ndnr hoic dot xuir va lhtlc hiqn hoirl dong
liim toAn nQi ho rhcrr Lc hoaeh h,'ic krirtr ln:in d(.'t \uil theu:t'u ceu cux Iloi
dr\ng qudn tr!. I!an ki€rn so6l; lhuc hien ciic chirlh sich. quy lrinh r i Ihu \rc liimloin noi bO de duqc pht dtr)'6t. ddrrl bao ch;t luqng vii hiqu quri.
(c) Kitnr tra. rii soel. Jiinh -r:ri nr6t ci;h rli't lap. kfiich quan drir \'ii rit ca c:i( d(nr
t,:
(
ll
rii
;,
fr,i Tmtr8 91/ l0l
Di€u LQ Ngdn Hdng TMCP Bdn Vift
(d)
(c)
(0
(c)
vi. bp ph6-n. hoql d(irg cta Ngin hAng dva tren mirc di rui ro vd mtrc d0 inh
hu('yng den hool d6ng cua Ngin heng. I)6i \oi r;l ci nhimg rin di co rhd anh
hurnrg xiu ddn hoqt dring cira \sin hin!. lrEnr t,,in nQi h0 c6h llrJn8 bio kip
thtri va ban chir vd inh hrnmg d6r voi hoat dQng cira Ngin hing vii dra ra nhllng
khult'n nghj thi6r rhyr nhin) ngir n!:ir.r. lhir plruc rrhihrg rin di na1:
Ki6n nghi cric bran nhdp sua chia. khi,: 1'huc sai sr'rt: kiirr nghi rt lj nhtng r i
phqrn: dd xuir bi6n philp nhirn hoan thi€n. nirrg cao higr'r lqc. hiqu quar cira hc
lhong k,em soal nol ho:
Dinh gid mric tl6 phrr hrp cul ctir hoat dirng rrt)im ngan ncill. khic fhuc nhtng
drtnr 16u di drrrrc hiii' ci'): c,ic hoal d,ints nhirD lx'nr thi('n hd thirng kiinr sodt
nili b(l: \ a rheo ddi cho de khr cdc \ rin dC nn1 du,re xrr lj thda Jdng:
L5p b6o crio ki€m roin: lh6ng blo \i Bui kip thti kt't qtu kii'm roin nQi bq thco
quy dinh ctia phrip luitt:
l'hrlt triin. uhlnh stl. b,i.ruuE. horin'hiin phLrrrnE f'hlp ki6nr tocn n6i hal \d
Ih+nr \ihoqt dring ru..r kriru todn rri,i hir di (,; lhi ciip rhat. lhco kif srr phal
tridn cta hoat ddng ngdn hiing:
'lluc hign quy trinh ddm bdo chir lrrrmg c6ng tic ki6m toAn rQi bl2l.l
hi6l ldp ha, so vd rrinh .10 nang lvc vd cdc ytu ciu cin thi6t diii \oi kidm loAr
tia noi h0 dC lirr uri su luti'n dun8. Jt hcl.luin chuydn ce br'i vi hari du&n8
chuy6n nrrin n8hiqp ru: liip ke hotrrh ru]On dung va h6 tri dir du nhirn su di(lam bio c(ing tiic giam s:il trj \a duo,,c li€n tuc: t6 chtic dio t4o liEn tgc nhim
uiing cao va ddnr bao nang lqc chu)['n nr6n cho liin) to6n \ iin n(t bO:
Duy tri liec lham vi,l. trJo dui thuirng xulin v(ii td chuc kianr loell d$c lip. ( o
quan l'hcnh tra. Eiirn siu \gin hurrg \hi ntrti.'nhim rlim hro hqp lic co hieu
qur: li drnr vi riiiu phrli.Ih;'i h(rp \(iic.ic .,, (1uln h€n ngodi rlLti r','i nhimg c6n!
r iic c,i li€n quan dir ctrir( rtiing. rhiqrn vu c(r.r kiim torin noi b,.r:
'lu vdn cho Nguiri diiu hiruh. I'kii d6ng quirr tricua Ngdn hiing ra cdc b6 ph{n
nghirrn ru thuc hiin cii(.irr iD \:it drmtr. liF Llunu nr,ii hat std Ll6i nh0ng qu\
(rinh 8higp v! qlul l,\'It: ,j(r (hi qu.in ln. .I.iu hinh: qur lrinh [hin .l4nE. Jn
lutmg. rl6nh gr.t rti ro. cluirn li r i ro, phuong phdp rlinh giri virn; hQ th6ng th6ng
lin. h ch to6n. lC loiin. thqc hi+n (it n$hi.:n vu. snn phiinr nr,ii rri r.li6u t i€n
khJDg dnh huorE loi tinh ddr lin cua kienr rorin niri \r:'fhuc hign c.ic nhienr vu khiic thco qu\ dinh cua phtip lual vi Ng6n hinB.
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Diiu 91. Trdch nhiem cta kidnr toln nQi bQ
9l.l Beo mir ldi ligu. rh6ng tin c('r dtr(rc lrong que lrinh lhuc hia'n nhienr vu theo quy dinh
cua phdp lulit \ir thc,i qur rlinh cua diiu 19 nar'.
ql.2 Chiu lrach nhienr truoc llgi (l6ngquinlri rii tJan litim s,riit \i kil quo cong \,iCc ki6m
roin noi b(i. kel qui d6nh Eii. kiir nghi va di \uiir de (lrril rir.
9l .l Thco ila)i kit qui rhtrc hit'n l:ic kitn DBhi sau khi rhuc hidn \ iiu kiinr s,rit va kiem loan.
Didu 92. 'Irich lap quy
92.1 ll0ng Dirrl. Nlin hing phii rrich rt lgi nhuin sau rhua di liip vi du) lri cdc qu! rhco t)-
le trich lirp do Dai h6i d6Dg c6 ddrrg qu!ar dinh pht hop roi quv dinh cua phrp luat nhu
lr) liiuh lcp lio qui dg lrir h.] sun! von.iii.u lj:
(b) -lrich lap vio qut du phtlng t,i chinhl
(c) Qui khcn thudng;
(d) Qui phi,c lqi;
(e) ( llc qui khAc lD6r c6).
q2.l NSin hing khdng duvc dtn-u (:ru .lrri qtr\ dinh rni l)idu 92.1 di lrl crl luc (ho cri dOnS
92.3 Chiu trhch nlri4nr truoc tIOi d6ng quun tri ta IJan krim soil l'a kir qui c6ng vi(c li6m
lorirr llii hir. ka'l qua ddrrh gti. ltirr rrglrl ru di )iuiit Ja Jua ra
92.4 'l heo doi k6r qud thqc hien cdc kiin nghi sau klri lhtic hien vigc kidm so6t \ d ki6m roin.
Ditu 92a. Xf li l6n th6t ra tai sitl
Khibi tdr) thir vi tdi sin, Ngdn hting phii xric dirrh nguy€n nhin. trhch rhicm vi xu l! nhu satt
92a.I 'l'ru(in8 hqpdongu!innhar)chtrqtrnr) thi nguoi Siiy ra l6n th6l phdi bbi thuunS lhim
qulin (lu\6t dinh muc biri rhrrong lhrrc hitn lheo quv Jinh rlo l-loi ddng qurin tri ban
hinh rrong rirng thoi ki;
9242 Vitc xu li lriich nhitm cu0 ngrri'i 8Ii! ra l6n thil thuc hi€n thco quy dinh pl pluati
'):.r..i I rrtr)g hup liii san Jir rntrir h.r,' hrirrl lhr \u l\ lheLt h{.T' Ji'rrg hiio hrtm:
92a.1 Sir rJung khoiin dg phdng du(JU Lrich IiP trong chi phi dd hir (lip thco qu''- dinh cua phip
U Trang 95r l0l
hI
DiAu L€ NgAn Hang '|MCP Ben Viet
luAtl
92a.5 Cii tri r6n lhir sau khi dri bir drip hing l i0D b6i Ih\ri'ngcuncinhAn,tipthd.tirchtcbao
hiinr ri sri ttung rlu phonS du(rc lriuh lip trong chi phi. rruong hgp thi6u dugc bt Jap
bing qu1' dr,r ph6ng tdi chinh ctia Ngir hirng. l-ruong h(,rp quy du phr)ng l?ri chinh kh6ng
dn bt dip lhi phill thi6u drrqc hqch roiin Ydr) chr phi khac rong ki.
CHU'ONG I?. BAO CAO VA C6NG BO THONG TIN
DiEu 93. Bio cio lii chinh hing nim, siu thing f ir hing quy
93.1 86o cdo tiri chinh hiing n.trr cira Ngan hiing hao girrn birng crin d5i ka (o6n. bao cao
lr-ru chu1,6n tiin tQ, b:io cho k6t qui hrrat dQng krnh dornh. thul€t minh biio c6o ldi
chrnlr. rhui \;r linh hinh rhrrc hian nshir \u dii \,,ir \hi nui,(.
NSoiii ciic brio cio neu trOD, Ngin hiing llp c6c biio c6o hirng ninr bao g,rrn: bio ci.,
tai chinh h(,rp nhil; bio cio larntl hqp kir qrrd kinh Jounh hin8 nam: bdo (do l6n! h,rP
c6ng tdc qurin I;'. ditu hinh
Si.2 Beo ciio trii chinh hing nim cuu Ngin luing phtii lfp mQt ciich lrung lh\rc lA klichquan. duqc kidm todn trucvc khi lrinh D+i hQi cli.ng cri ,.ling xem xir, th6ng qrta
Tdng Giim d6c Ngin hdng 16 chuc thuc hidrr viec lap c,c bdo cdo n6u t4i DiEu 9i.lcua Di6u lQ nriy.
93 J Ngdn hAng se 16p beo cAo tai chinh 06 (sdrr) thring. hang quli vA nQp cho c<r quan, t,i
chtc c6 thiim qufin phr) hqp vrir qul dinh cua phdp lual.
()i.{ HQi d(''nr quan tri rhco ddi. giim s6t vigc ldp hio cio ndu tai Di6u 93.I cta Diiu I€ nar :
lip cric bdo c6o Yi tinh hinh kirlh (luonh cu:r Ngin hing. lac hio cio \'a linh hinh lai
chinh cu NBAn hiiug ri gfi rlcin llarr liinr soiit Ji th.in: Jinh ch{nr nhir 30 (ba mrrrrit
ngiy trudc ngiy khai n4c cuQc hqp thutnrg niin cut D.ri hiri ddng c6 dtirrg.
91.5 Bdo cio va tAi liqu do Ilr i ddng quarr tri chuiin hl: bio ci(' lhiim djnh kiim so6t vri bio
c6o ki€m torin phAi c6 d Trq so chinh cta Ngrirr hring ehirn nhit 07 (hr) | ngi) I.inl viCc
trLrric n{:i\ kllai nrac crrrir hop thrrinrg niin curr ltai lrii Lltlng cii dting.
MOt bdn t6m rit nQi dung b:io cLir. tiri chinh har8 r;rnr dil du(yr kiirrr to6n. sau khi
duoc llan ki€m soet thdm dinh ii duqc niel|r 16r tai J ru su chirrh cuir Ngan hing \a
thdrrg bio d6n ti'it cd ciic cd ddng ch{rn nhit 0? (brij-) n8ri}- lim viec truoc ngiy khai
.trnng 96. l0l
:
:
:::
:
Didu L6 Ngin tidlg TMCP BAn viat
mqc cuoc hep thurjng nien cria Dni h6i dirng c6 dtiug ri <lucrc cdng b6 lren nhat bdo
cur dlu phLrrmg t:i urgt td h.iu kinh ti tnrnp rr, rnE lft,n! \,,nc ha s6 liin liep. ( dc bdo
cdo tdi chi[h duLrc kiiim h6n, b.io ciio qLri vti 06 (siu) thdng cua Ngan hang phei duqc
c6ng bd tldn rvebsite cria Ngiin hiing
'I'rong lha,i hirr 120 (lnot trilrr hir nru,ri) nurr. Ll ru nga) ke1 thirc nAm fii chinh,
Ngnn hirg phii c6ng khai crc hio c,ro tiii chinh rheo qu! dinh cira phap luit.
93,6 CAc biio crio tii chinh hhng nlim de dlrdc Dar hoi d6ng c6 d6ng th6ng qus Bui den uo
quan Nh,i nuoc c6 tham quyir) lhco quy dinh phip ludt.
Didu 94. COrg b6 th6ug tio vl th6ng bio ra cdrg ching
Ngin hing phti c6ng b6 ra c6trg clrtng cdc beo c6o tdi chinh hing n6m vd cec 1ii li4u ba rra
khic thco nhtng qr.r1 dilh cuc co quan nhi nu,rc cti thinr .lulin ri r6J, cho cri quan rhua hiru
quan vd co quan dang kj' kinh doanh theo cdc quy dirlh cta phep lu+t li€n quan.
CHUONG 18. KITM TOAN DOC LAP
Didu 95. Ki6nr toin tlQc I6-p
95.1 Tnroc khi k6r thtc narn rai chinh. Ngiu hang l,ra cho| C6ng ly kiirn toiD
duqc phep ho+l d$ng hqTJ phtp tiri Yiit \xnr. ra du diiu kian rheo quy dinh cru
Ng6n hirng Nhi nutic dC ti6n hanh trc hoilt dong Lrirn toin hio criro lii chinh cua Ngan
hang cho n5m tii chinh tiip thco pht hop voi qul dinh rqi Didu 19 nAy vn quy dinh c6
Iien quan cta ph6p luit.
Trons rhoi hqn i0 (ba nruoi) flli\. L,r tt ngir qrrtit Jrrrh (hor lr', chtu liim loin d9c
lip. \r:rin hans phri lhorr! l,J,' (h(, \!nn hing Nlrir rnroc ri ti' chirr I'itrn toin d'.rc
iep duuc lua chgn.
95.2 l\4iit bdn sao cta bdo c6o kidnr toilr dtroc dinh ki'Dl vati nr6i bin bio cio lti chirl[ han8
ntrm cua Nghn hing,
e5.i -r.-girt hung si (hLdn hr ti r-ur r':,' i:r,, trri chirrh h.rng nirn (hr'L.nnu t' krim t'rin di'c
lip saLr khi k6t thLic nam l6i chinh
95.4 Kicm tolu vi€u thuc hr6n viec ki€m toiio bio crio ldr chinh cua Ngen hdng phai
tham cllr moi cuic hQp D.i h6i clting cti 'li'ng tllrrt'c qur'6n nhln ciic th6[g biio
vd cie th6np tirlkhac li(rn qutn c16n Dai hQi ding c'i ddng mi ctrc c'l dong dtr(rc
IIt/\
-1
iii
,l
ill 'fraog 97/l0l
h4
Di6u LQ Ngin Heng TMCP Bar Vie t
qulin nhrin li duoc phdt bieu \ kicn lJi Dai hor ri ctc rdo di cri licn quan dilkiiinr rodn.
CHTIONG I9. KIEM SOAT DAC BIET, PHA SAN, GIAI THt, GIA HAN
HOAT DQNC CUA NCAN HANG
Ditu 96. Ki6m sodt.l{c biQa
96.1 Trong lruimg h(rp Ngan hin8 c(i ngul' co nrit kh:i ni"rng tlranh todn. ngu]'eu m6I khii
ndng chi tr.i cho kh6ch hiurg cria nrinh, Ngdn hang phdi brio ciio ngay \ qi NgAn hirng
Nha nLr(vc ri thuc trang tii chinh. nButan nhin \ri ciir! bi6n phrlp tll dp dqrng. d1r kidn rip
dung.la khac fhuc ri cic,lt xuit. krin nghi \\ii NFiir)hurgNhi nudc.
96.2 Ngdn hirng co rh6 bi NgiI hlng Nhir nutrc dil \io lir)h trlnts kiern soil dac bicl tron!
Dhtrr8 trutmg hqp sau:
(a) Mirt. c6 nguy co mit kha ning chi lra h(,ir( nr.it. c,i ntsu! c(y m;t kha nang thanh
lorirl theo quy dinh cia Ngen hing Nhi nu('rc.
(b) Khi s6 16 lny k6 cun Ntsan lring l,rn hor 50no (nem rnlr(,i phin tr6m) gii tri cia
vtrn di6u lf vd cdc qu)- dq lrir Bhi tronts biio crio l,li chinh da durrc kiem ('ingiin nhdr;
(c) I.{ai nam li€n tuc bi xdp h$ng y6u kCm lhco quy dinh cta NgSn hhng Nhii ntltc;
(d) Kh6ng du1- tri duqc t1 li nn loirn rdn quy {.linh lai Diiu I L I(hl cta Diiu I{ nril
lrong lhui gian ll lhing li,!n luc lt('i! t\ li r loin \dn thip holl Jo,o thrin phin
rrilm) trong thdi gia,r 06 (siu)thi g lii'I t\lc-
Didu 97. l'hi sln Nglu hing
q7.l Sau khi Ngdn hd,ng Nhi nrrLlc cd \'5n h.in ehi'inr dtn ki€m soir dic bi(it ho{c \'5n bAD
chirn d(n ip dung hoac v:ln bafl khdnts irp dung ciic bitn plrhP phuc h6i lha nin!,
lhunh roiin rne Ngan hing lirn liur rito lir$ tri)ng ph6 san. thi ^vgin
hen! d6 ph,ti linl
don yeu ciu'l'oa 6n nro tltu tuc tsiai qu)il yau cdu luyrrn har phi sin theo q(ry dinh
cua phap lua(.
97.2 Thu luc phe sdn Yd \ilc rhanh l! trii siitl e'rn \gin hin8 lr(nrg tru&rg hqp phi san Ng6n
hring dugc thuc I En theo 11u} ellrrh cua phip luiit
Didu 9E. Gini rhi NgAn hing
.1ra"898/l0l
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::
Di€u t-6 Ngdn I ldng TMCP Bdn Viir
98.1 Ng6n hihg giiir lhi tronS ciic truirng hgp sru diy:
(a) -lu ngul'e1n xin Siji thc riu i,'r khi nltrrg rhar:h lo;o har o \a duqc Ngan hang
Nhir nutic chip rhuin birrg rr'irr han:
(b) Khi hat rhoi haD hoal dalrg kh6ng xin gia han hoac \in gia hau nhung khdng
du(tc NBan hung ),lhi 'ru,i(
rhip lhuin bing \Al buu.
(c) Ili rhu h6i Giiy ph!p.
98 2 Tht tuc Eidi tha vi vi€c thanh llj tiii s r cria NSAn hirrg rrong rnron8 hop giai the Ngan
hang duoc thuc hi€n theo qu1 drnh cria phiip lrrir.
Di6u 99. cia hen hoet alQng
99 I ti6i d6ng qudn lri trifu tip hep Dai hrii dtrng ct-r tking ir nlfit 07 (bdy) thdng truoc khi
k6t thtc thdi han hoqt dong da c6 da)n8 cd tht' biiu qulir r i vi6c gia han hoar d6Dg cta
Ngdn hirng theo di nghi cu l loi dontl qUJn tn.
99.2 'Ihoi han hoar dQng duoc gia hirn khi cd it Dhiil 65n,. (siiu nruoi l:im phin rratn.y tong s6
phi6u biiu cua cric c6 d6ng ca) (tu)tn hiilr qu\it co nrijt lruc li(iF hoiic thi'nts qua dai dian
drr$c 11 Uu.'in.O .Ut tai Dar hi,i (l(in8 ci' ltorrg thring quu.
CHUONG 20. CON DAU
Diiu 100. Con ddu
100. I Dai h6i dring cd d6ng, H6i d6ng quan tri, I-6n8 cirm d6c vr! Ban kienr soiit su dung co
ddLr thco quy dinh cna phdp lu{t hi(n hinh. Vrfc qtran lf sti dr,rng vA luu gi0 con diu
rhuc lriqn luen lhco quy dirrh chi li6l ctio I 6ng giim diic lrong ltmg lh(ri ki.
Io0.l lldi d,'rng quLin tr! quytit tlinlrIh(i tqui cor d:iu (h,Dh thtc ulu N8iin hanll \.ir u,n) Jiu
duqc khic thco quy dlnh cu tuiil phlip.
CHU,ONC 2I. CIAI QUYTT TRANH CI.IAP NOI BO
Dilu l0l. Giii quy5t tranh chAp nQi bQ
l0l.I I ruoug hq'p phdt sinh lrnnh chirl hal khiCu nai cd Iien qlun (oi c6ng viec cta Ngen
hing hay l(ri qulii uta ciic cd ding lhdt sinh tir Diiu le nd)- ha! tir hit cir quyin
ho{c rrghia v9 do plrrip tui-t quv dinh- 8itr
/
tu
B
73.6
ritir
li ii1lr
Hl.'
h,t'ar8 99/l0l
Di€u L6 Ngdn Hdng TMCI' Brin Vift
(a) Mat c6 d6ng hay circ cd da)ng vdi NgA hinSl
(b) NlOt c6 d6ng hoic c.ic c6 da)ne v6i Ili,i d6nE qurn rri. lJarr ki6nr sorit. I fi g Gienl
d6c hay Nguoi quan lj cao c6p cia Ngiin hdng.
C6c b€n li6n quan se cci g6ng giii quy6t tranh chip d,i thdng quc thuon-ll Iugng va hda
Eidi. Trt lruong hqp trunh chip liin quan ldi tl6i ddng qudn lri ha]'Cht tich HOi
dr',ng quan tri. ('hn rich lloi di,n! quxn rrl st chu rri viC. giii qu)il lrirlh chiip \at si'
1Cu ciu m5i ben trinh bil' cric ylu t6 thuc ri€n Jiin quau din tranh chlp trong vr)ng l0
(muoi.)ngdy Lirn vi€c kd lir r)gay phdt sinh trarrh chip. Niu tranh chip lio,r quar ldi
Ilai dr:'ng quan lri ha] ( hu lich Il(ii .longrluan lr. l,il crhin nirrr cirng cri thi'rcu tirrchi dinh nr(n chu]€n gia drlc llip rl0 hdnh d6ng r<ti tv c:ich lui trQng tAi cho qud trinh
giai quydt tr anh chip.
Trong truirng hqp kh6ng dat duoc quyit dinh hou giai trong \6ng 116 (siu) tuin lir khi
bit diu qui trinh h6a gidi holc n6u qu;-dl dinh cta lnrng Bian hoa giAi khdng duqc cic
b€n chdp nh6n. bit cu bdn nio c[ng c(i lhi'Jur lr:urh chiip do ra cu quan trgng lrii
ho4c toi dn c6 thdm quyr.\n.
Cdc En se tu chiu chi phi cua mirh c6 litn qtran lui rhu ltrc thuong luqng rA hda giai. Cic
chi phi cua tda iin ha) lrQng liii se do c6c co quan niry- qul6l Llinh b6n nio phiii clrlu
10t.2
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CHUONG 22. DIIU KHOAN THI HANH
Didu 102. 85 sung vi sria d6i Diiu lf
102.1 Vi6c b6 sung. sua da,i Diau lq ni)' phrii duqc D4i hQi dirng cd d6ng xem xcl qLryrt dinh.
l0? 2 Trong trutmg hqp co nh[mg qut (linh cua ph6p luAt li(h quln <I6n hoirt <Jqing cira Ngiin
hring chua duoc di cip trong bi'rn l)iiu lrt na1 h(r.:r( lrong rruong hqrp cd nhitng quy
dinh moi cia phdp luar khic vrii nhirng diiu khoan lrong l)iiu I,,: ni1 thi rhing qu)
dinh cta phdp IuAt d6 duo[g nhien duqu aI rlrrnE ri Lti€u chrnh hout dqiug cda Ngin
hdnE.
Diiu f03. Ditu khoin chung
l0l.l Ng6n ngii chinh rhtc duoc su dUnB trong cric cuQc hqp t)+i h(ji ddng c6 d6ng. hqrp
H(ji dinf qurrn lri. haf' llan kiirn su6t la u.ing Vi.it. Irong trr.rorrg hrryein thidt Ngrin
hcng co th€ ljti t:u li(u heng li6ng Anh. neu c(, ru lhjc brir r,i n(,i rtung gita riing Anh
l-r:r)B I00r l0l
Diiu L0 Ngdn Hing TMCP Bdn Vi€t
vt ti6ng Vier thi riing Vigl c6 giri tri uu oi ip dung,
t01.2 t)ir!:u li ni1 giinr 2l (hdi uluoi hail churrng. 104 (rnit trin) Ic bun) diiu. Dai hQiddng
c6 d6rrg rh6ng nhzir lh6ng qua nga) 26 thdng 06 ninn 1020 \il cd gi6 rri hii'u llrc kri ttngiy duoc DrLi h6i ddng c6 d6ng thring qua !d kj h.Ii) hcnh.
lP. I ld Chi \.1inh. ngtry 26 thiin8 06 nrm 2020
Ncr.rol DAr DIEN THEO plrAp r-u^T T\r. DAr Hor EdNG C6 D6NGTdNG (;tAM DOc CI{U T CTI HQI DdNG QTIAN TRI
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PHOi{c DANG,I(v KINII EoANH,
CONG HdA XA ,IOT. DOc ISp - Tu
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Ten cong ty vi€r bing tieng viQt: No,{N HANG THUONG MN c0 PHAN BANVIET :
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riings6c6phdn:' jtz.tOQ,gQ9. : '
4. !{guti dgi dltn tbco ph6p lu6t ctn cong ty* Hg vd teD: Nco eUANG TRUNG Gidi tinh: Mcn
Chtc danh: Tdng gi{m tf6c
Sllh ngiy: 19/12/1973 Darrroc; ,(lz, t56c4ci ViQt Nantodi gi6y td chune thgc cCthSn:" ,ai,iiS akh nt a, aAn
Sii giCy ch{mg thsc cd nh6n: O0lO7J0006J0Ngdy c{p: 27/09/2013 Na chp'. Ct4c Cdnh sdtt DKQL ar Tni vd DLQG vi
D,in CuNoi rlEng,k! hg kh6u rhudng tru: Sd 6t Phi Hai Bd7'tung, phuong Gta Nam, eugnHodu Kian. Thdnh phd Hd Ndi, Viit Nam
GTAY CEIfl\G N.IIAN DAT\G I<f DOANE NGT{IEPcoNdtY cO PHAN
Mn 16 doluh nghifp: 0301378092
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Ddni W tlt? d,6i. ldn ttiit: 27 , ngdy 2 5 thbng 04 ndn 20 I 9
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coNG nOA )L4. II0I cflJ NGHIA vrpT NAMDQclflp - TU do - Hqnh phtc
TP. Hd Chi Minh, ngay 26 rhictg 08 ndn 2020
NGHI QUYTTDAI HOI DdNG C6 DONG BAT THITdNG NAM 2O2O
NGAN HANG TMiP BAN VIET
- Cdn cti Ludt cdc Ti ch,hc tin &1ng s6 47/2010/QH-12 fird. c Qudc Hfi w&c CQng hdo XdhAi Chn ryhia YEt Nan th6ng qui ngdy l6/6/2OtO, L"dt sw ddi, bti sung ndt sii dtiu Ludr
cAc rcTD 2017,- Cdn ct Diiu E NgAn hdng TMCP Edn Vi- Cin ct Bi€n iin'ui^ pnliu tiiu q"yir. bdu ct vd biin bin hpp Dqi hgi ddng cd d6ng b(it
thtdng ndn 2020 cia Ngdn hdng TMCP Bdn Vi6t i chirc nsd] 26/08/2020,
QI.rYfT NGIIINgny 26l0El2O2O, tai Hoi trutmg VIETSOVPf,TRO RX,SORT - Xi Phu6t
Tbuin, huyGn Xuy6n MOc, titrh Bi Ria:Viing TAu, Ngdn hdng TMCP Bdn Vi€t tfe tii5n
unl't6 ctuii oei tr6i ddng c6 d6ng b6t thutmg nnrn 2020 (tren co so v6n ttiiu lp 3.171 $ddng). Dsi hQi & rtLio luin vd th6ng nh'it bidu quyiit:
Th6ng qua Phusng 6n phSt hnnh c6 phiiiu ra c6ng chring (ph6t hinh cho c6 d6nghien hfiu) theo Td trinh sri 86i20/m-HDQT ngay 17108/2020 vd vifo th6ry quaphuorg AD plxit henh cti phin tnng v6n didu IQ crla Ng6n hdng TMCP Bnn ViQt vqiri lc 100/0.
Th6ng qua Phuong 6n phAt hAnh c6 phi6u theo chuong trlnh lga chgn cho nguoilao tlQng trong Ngan hilng (ESOP) theo Tt trinh. s6 E6/20/rT-[DQT ngdyn lOBnO2O vi viQc thdng qua phuong dn phrit hinh c6 phAn ting v6n di€u 16 cnaNgan hdng TMCP Bdn ViQt vdi tj lQ 100%.
Th6ng qua Phuong 6n ph6t hAnh cd phi6u d6 Ung viin cd phtn nr ngutin v5n chtsd htru theo Td tstnh sii 86/20/TT-HDQT ngdy l7l08l2)2} vA viQc th6ng quaphuong 6n phit hdnh c6 phAn tAng v5n <tidu lQ c0a Ng6n hing TMCP Bin Viit v<iri
t, lc 1002.
Di6u 4. Th6ng qua c6c nQi.dung kh6c theo rd trlnh s6 86/20/TT-IIDeT ngAy 17108/2020cia HDQT, bao gdm vi& u! quyAn cho HDQT rnQr s6 nQi dung ttt 6n khai c6cphuong dn tnng v6n di rlugc th6ng qua v6i ri lf 100%.
Di6u 1
Didu 2.
Di6u 3.
q.1
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**&NgnnhnngBdnViQtDiAu 5. Tb&g qua k6t qua biu cri b6 sung ThADb vi€n HOi
kiem soAt chuyCn ts6ch nhiem kj, 2020-2025 nhu sau
1 HOi ttdng quetr tri:
ai da"g;NI{NN, UBCKNN (iri bdo cdo);
TI/ EDoT, BKS;
Ld W HDoT.
tfdng qurirn ti <l0c l6p vA
TIoIIIIDQ'Iir_,
ANH TAI
Didu 6: Tr{ch nhiQrn tri6n khai thgc biQn Nghi quySt
Dai hQi ttdng c6 d6ng th6ng nhit giao HOi d6ng quim tri, Ban kidrn so6t vA BanDi€u hAnh Ngdn h,iurg TMCP Bdm ViQt c6 tr6ch nhiQm ph6 bi6n vn triiin khai thgchiQn cAc nQi dung <li alugc th6ng qua neu Eong Nghi quy6t niLy.
Didu 7. HiQu lqc thi htnh
Nghi quyilt nay c6 hi6u luc ke ft ngay 26108/2020.
IIQi ddng qudn fi c6 trech nhiCm bdo c6o ttnh hinh vA k6t que Oruc hiQn nQi dungNghi quy6t nAy trong phi6n hqp thudng ni6n k6 tifo./.
slT E9 t6n Chfrc drtrh tring cli K6t qui
I Ong Pham Quang KhdnhThAnh vi6n HDQT
9c Epv6i tj, lc 100%
2. Ban ki6m so6t:
STT EQ ten Chtc drDh tring ci l(et qua
I Bn Nguy6n lhi Thanh ThtiyThAn} vi6n BKS
chuy€n trAchvdi ti lc 100%
Noi'nhin: TM. DAI I D6NG cO D6NG
137
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tr)c56: 86/20m-HDQT
TOTRiNH(V/v rh6ng qua phtong in phit hdnh c6 phiia dng vdn diiu 14
c?io NgAn hting TMCP Bdh YiCt)
Kinh erri: el]'f cd DONG NGAN EANG TMcp B,iN VIET
- Cdn ai h,it Cdc tii chk rin dyng sd 47/2010/8H12 &oc Suic HAi th1ng qw nsdJ16/6/20) 0;
- Cdn cti Ludt Doanh Nghi1p sd 6A2U 4/QHt 3 ngdy 26 1/2014;
- Cdn c,b Luit chi R khodn sd 70/2006/8H11 ngay 29/06/2@6; Ludt sva dtii, bii sung nfi s6diiu c o Luit ch,bng khodn sij 62/2010/QHl2 ngiy 24/1 1/2010;
- Cdn cli Nghi itinh 58/2012/ND-CP nldy 20/07/20t2 Quy tinh chi tiA vi ht6ng dAn hi hinhnAt sii diil! cio L aJ chi g khodn wi Luit s ,a il6i, bij sungait *i diiu c,na Ltuit chhtg tuodn;
- Cdn ai Nghi rlinh 60/20|5ND-CP ngdy 26/06/2015 sta diii, bij suns n1t sii diu ais Nghidinh sd 58/20l2NDCP;
- Cdn ai Th6ng tu 162/20t ,m-BTC hvong din vi1c chdo bdn ching khodn ro.c6nq ching,chdo bdn ci phiau dA hodn dii, ptuit hinh fian cii phiriu, nw lqi cd phidu, bdn cii phidu qul wcluio mua c6ng khai cd phiiu;
- Cdh ai Ih6ng hr ti; 51/2UEm-NINN ngi 3l/12/2018 ryy dinh vi hi sd, trinh N, thi twchlp thu1n nAt sd n,i dung tho! ddi da ngAn hdng thuotg nqi, chi nhdnh hgAn hdng nudc,tgodi:
- Cdn ci. vno AZu lA aia Ngdn hdng MCP Bdn l/iCt,
A. BAO CAO \T \rIEC TIII,,C HIEN PHIIONG iN TiNc v6N DEDCD DATEONG QUA TAI CUQC EQP TIII,TdNG NIEN NiM 2O2O
I. Phuong 6n phit nintr c6 phiCu d6 ting v6u c6 phin tt ngudn v5n chri si hftuili ph6 duyit:
Yirc ngiry 2610612020, tai cu6c hgp Dai hQi ddng c6 d6ng thuong ni€n nim 2020,
Dai hQi ddng c6 d6ng tE th6ng qua phuqng 6n pbdt hinh cii phi6u di tang viin c6phAn tir ngudn v6n chri sd htu theo Td trinh sii +tlZOn'f-UOqt ngdy 12 th6ng 06nim 2020 nhu sau: '
- T€n c6 phi6u; Ng6n hdng TMCP Bdn Vi€t;
- Mn c6 phi6u: BVB;
- Loqi cd phiiiu: c6 phi6u ph6 th6ng;
- MQnh gi6: 10.000 ddne/c6 phi6u;
- Vtin didu lQ tnr6c khi ph6t hdnh: 3.171.000.000.000 d6ng;
ciiy ph6p thAnh lop $: 0025NH4P do NHNNc6lp nEAy 221o8t1992.Gdy DKXD sd: 0301378892 & Sd KH & DT TP.HCM cAp Bn dAu ngiy 16110/192.Dia chi: 412 NguyEn Thi Minh Khai, P.5, Q.3, TP HCM
TP. Hi Chi Minh, ng|y 17 thdhg 08 ndt 2020
fftnES / 77
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'**H8B{gdn hdng BdnViQt
- 56luqog c6 phi6u dang lrru hinh: 317.10O.000 cii phiiiu;
- Tiing s6 tugng c6 phi6u du ki6n ph6t himh: 38.052.000 c6 phi6u;
- D5i tuqng ph6t helh: Phdt hiLnh c6 phii5u dd teng v6n c6 pmn tir ngudn viin chts& h{iu cho cd at6ng hifn htru c6 tCn Eong danh s6ch c6 d6rg t4i ngAy chtit danh
s6ch c6 cl6ng thgc hi€n quyEn.
- Phuorg thtc phAt hdnh: thuc hifn quydn
Ty le thuc nien quydn: 100:12. T4i thdi di6m chiit datrh s6ch dE ttruc hi6n qufn,c6 d6ng sd hfiu IOO ( mot trin) c6 phdn se tluqc nh6n them 12 (mudi hai) c6 phAn
rndi.
T6ng gi4 tri ph6t hnnh theo mQnh gi6: 380.520.000.000 <ldng (Bing cht: Ba trtrm
t6m muoi ti ndm trim hai muoi triQu d6ng)
- C6c ngudn dtng dC ting v6n: Lqi nhu{n chua phdn phiii, quy du trit b6 sung viin
didu lQ vi c6c ngudn khec theo Bdo c6o tdi chinh ki6m to6n tai thdi di6m
3lll2/2019 hodc thiti di6m b6o c6o tAi chinh geo drit toi thoi di6n phrit hanh
- Xrf l! c6 phiilu 16: C6 phiiiu phdt hri ting v6n c,i phAn tir ngudn v5n chri sd
htiu cho c6 tl6ng hipn hfu sE tluqc lem trdn xu6ng tt6n hdng rfon vi, phdn th$p
ph6o se bi hriy b6.
- Vi dU: C6 ddng A s& hru 163 c6 phAn t4i ngey ch6t danh s6ch c6 d6ng. Vd'i ty lethuc hiQn quyan 100:12 c6 d6ng A s€ nhfln <tugc 19,5 c6 phln. T'heo nguy€n tictinh tori.n tr€n, sii luqng 0,5 c6 ptan te s€ hty b6. Nlu vfy cii d6ng A s€ nh{ntluqc 19 c6 phAn mdi.
II. Tinh hinh thqc hiQn:
Do ttnh hinh tlii trudng kinh t6 n6i chung ve thi trudng tAi chinh ngAn hing trongthdi gian qua c6 nhilng biiin dQng, vdi Anh hudng cria Dich Covid - 19, NgAn hdngTMCP Betr Viet @VB) de thyc hietr Dhieu bi€n ph6p theo tlung chl dao Chinh pht viNgen hAtrg Nhd nu6c dri ddng hAnh vi h6 ag kh6ch hAng d5i ph6 vdi Antr hudng ctadich b{nh. EiAu ndy tl6 dnh hudng kh6ng nh6 d6n chinh sich, chi6n tuqc ph6t tridn ddi
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Chi ti6u s6 du (vND) s6 airng a6 teng1IDL (VND)
Lqi nhuAn sit lai lty ki5 d6n nam 2018 264.406.669.89E 264.406.669.898
Lqi trhuan eit lai ndm 2009 101.E69.906.284 tot .869 .906.284
56 du Quy du E[, b6 sung viin didu lQ l[y k6d6n nnm 20 I 8 (cta ri6ne BVB)
46.4|.765.19',1 14.243 .423 .818
Quy du trii b6 sung VDL tr(ch ttr LN 20 I 9(cia ri6ne BVB)
6.25 t.419 .s4r
T6ng c6ng 4ta.$9.420.920 380.520.000.000
flanB6 / 17
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han qia Ngen hAng trong thdi gian tdi, tldi hdi BVB phii c6 nhidu biQn ph6p ctng ciining lgc tAi chinh tt6 phSt tri6u 6n dinh.
Do .16, nhu ceu ting viin diCu lC t4i th&i di6n hie! tei li i6t can thitit vi cip b6ch
cho vifc ning cao ning lgc cgnh tranh vd tidm lu.c tdi chinh cta BVB, phpc vp d[nhhu6ng ph6t tridn b6n vtrng cria BVB, phrl hqp vdi dinh hu0ng cia Ngdn hdng NhA
nu6c ddng thdi mang lai lqi ich dii han cho c6 d6rg.
Vt v{y, HQi <liing quAn tri BVB xiD b6o c6o <t6n Quj c6 dOng vi viQc HDQTchua thgc hiQn phuong {n n€u tr€n vd kinh hinh Quy c6 al6ng th6ng qua phuong An
ph6t hdnh c6 phdn dd tiine v5n diAu l0 dqt ndy nhu sau:
B. MUc DicH pHA:r nirs c6 rsiN Dt TiNG v6N Drtu LE
- 86 sung nguiin v5n kinh doanh, nSng cao n[ng lgccgnh tranh cria NgAn hdng.
- Ddm beo (nh tuan tht, ddp rirg t5t c6c chl tieu tl6m bio an toen hoat dorg trong
ngdn hang khd ning quin fi rui ro trong hoqt dQng ngan hdng theo ti€u chuAn
Basel2.
- 86 sung ngudn viin diu tu hC th6ng trq ting, xdy d'$g tru ss, hQ thting c6ng nghQ
th6ng tin phgc vU hoat dQng kinh doanh...
c. Kt HoAcH pHir Eixu cO pHAN Dt riNG vON DItu LE
I. M(rc v6n ditu ri:
L V6n diAu l0 hi€n t4i: 3.171,000.000.000 ildng @ing chii: Ba ngdn mft trdm bay
mttoi mit tj ding chin), tuong img vrfi s6 c6 phi6u dang luu hanh ld 317.000.000
c6 phi6u.
2. MPnn gi6 10.000 tl6ng/c6 phi6u;
3. T6ng v6n tfi6u l0 du kiiin ting th€m t5i da trorg ailm 2O2O vd q$ ll202l:.
906.399,990.000 ddng @ing cht: Chin trdm li sou tj bo trdn chin mrmi chin
triQu chln trdm chin uuoi ngdn tting chin), bao gdn 2 giai doqn:
3.1. Giai iloqn l:Tingv6n <lidu l0 tiii d" soz-lll:lo.oo0 dirlg @ing ch :Ndntrdm li hai tj, ba *dn ba muoi bo triiu ba trdn ba nrmi ngan ding) theo 02
phuong rin'nhu sau:
- T[ng viin ttiAu lQ theo hinh th(rc phrit hdnh cd phi6u ra c6ng chung (ph6t
hAnh cho c6 d6ng hien h(tu) theo t! lQ 9:l vdi r6ng gi6 hi phit hanh t6i da
theo mQnh gi6: 352333.330.000 ifdtg (Bing chft: Bo trdm ndm ntroi hai tjtba trdm ba muoi ba tiQu ba lrdm ba mtoi ngdn d,6ng);
- Tnng v6n di6u lQ theo chuong hinh lga chgn cho ngudi lao tlQrg trong ngen
hdng (ESOP) vdi t6ng gi6 hi ph6t hnnh t6i .la theo mQnh gi6:r 50.m0.000.000 ar6 tg @ing chii: MQt trdn ndn nuoi rj, ding chin) ;
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[.'t- V6tr dieu le t6i da dg ki6n sau khi hod,n tCt vipc teng viln diAu l0 giai ttoan l:
3.673.333,330.000 iirg @dng chft: Ba ngin sdu trdn bri mroi ba tj ba
trdm ba mrai ba triQu ba trdm ba mwi ngdtt ddng).
3.2. Giai tlo4n 2: Ph6t hAnh c6 phi6u d6 teng v6n c6 pbrin tir ngudn v6n chti so
hiru theo t'j lQ du ki6n I l% vdi t6ng giri fi phnt hnnh: 404.066.660.000 itdng(Bitg chii: B6n tdm ti bdn $ kh6ng trdn tAu mroi sdu tri|u sdu trdm siumuoi ngdn ding chin);
- Viin dieu le t6i da dy kiiin sau khi hoan tdt viQc tang v6n diiu l€ gidi rloan 2:' 4.077399.990.0O0 ddrLg @dng chn: Bdn ngan kh6ng tdm bdy nwi briy r!ba ndm chin muoi chin triQu chln trdm chin nroi ngdn ding chlfl.
II. C{c phuong {n ttrng viin ttiiu lQ cq th6:
1. Giai itoqn 1: T[ng v5n dicu lC t6i tla 502.333.330.000 ddng @ing chfr: Ndn
trdm ld hai $ ba tdn ba muoi bo triQu ba rrdn bo mtoi ngdn ding) troog giai
doan qui III vi qu! IV nim 2020 theo 2 phuong dn cg thii nhu sau;
l.l. Ting viin didu lQ theo hlnh thric phAt hdnh c6 phi6u ra c6ng ch[ng (ph6t hanh cho
c6 d6ng hien htu) theo ri lC 9:l vdi t6ng gi6 tri ph6t hanh t6i da theo menh gi6:
352333330.000 dlrrg @iing chfr: Ba tldrn ndm nuoi hoi ti bo trdm bo muoi ba
lfteu ba lram bo mu ngan dong,)i
- Mn ci5 phiiiu: BVB;
- Lo4i c6 ph6n: C6 phAn ph6 th6ng;
- MQnh gi6: 10.000 ddng/c6 phan;
- V6n diiu l€ trudc khi phdt hdnh: 3.1 7l .000.000.000 ddng
- 56 luqng cd phii:u dang luu hdnh: 3l 7.1 00.000 cti ph6n
- 56luqng ph6t hnnh; 35.233.J33 c6 phin
- T6ng mQnh gi{ ph6t hinh: 352.333.330.000 itdng
- HInh thric ph6t hdnh: chio b6n chtng kho6n ra c6ng chring (PhAt hinh c6 phAn
cho c6 d6ng hiQn httu theo fj lQ thuc hi6n quydn)
- D6i hrqtrg ph6t hanh: c6 d6ng hien hiru c6 ten tlorg danh s6ch tai rgiy chiit danh
s6ch c6 tldng dugc quy6n mua c6 phiilu phdt hdnh th6m (thoi tfidrn chrit danh sech
duqc DHDCD ty quydn cho HEQT quy6t dinh).
- Phuong thric ph6t hAnh:
o C6 phan ph6t henh cho c6 d6rg hiCn hitu € dus. c phen ph6i theo phuongthtic thyc hiQn quy€n mua;
o Ti lQ phdt hAnh: .9;t (M6i c6 ddng tai thdi.<lidm ch6t danh srich c6 d6ngnim git 09 c6 phdn s€ rtugc quydn mua 0t d phin ph6t hdnh th€m); -
ftanll l 17 i
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o QuyAn mua <tugc ph6p chuy€n nhuqng.
- Xti li c6 phAn le ph6t sinh ve c6 phin kh6ug ttuqc phan phiii hiat
b D6i voi 86 a6 phdn ph5t hdnh cho c6 dong hien htu, sii td ph6t sinh sE dusclirn trdn xu6ng-hAng tlon vi, phAn thfp phno (n6u co) sE tluoc ldm tronxu6ng thAnh 0 c6 phdn;
o S6 c6 phAn dOi ra do ldm trdn vri s6 c6 phin cdn du do c6 d6ng kh6ng dinghj mua hdt tht Eei h6i ddng cii dOng riy quy6n cho HDQT phdn phiii choc6c ttiii tugng khric (kd cd c6c.6 aOng
",fu fugan hang
"6 ntiu
"iu Ung sd
htu c6 phnn) v6i nguy€n tic giri briur kh6ng thip hon gi6 phrit hAoh cho c6tl6ng hiQn h0'u vn ddm b6o tu6n thi tltug c6c quy dinh cria ph6p luft;
o Trong lrudtrg hqp htit han phan pn6i.c6 ptrdn. ttreo quy dinh cta ph6p luat
@ao gdm c6 thdi gian duqc gia h4n n6u c6;, niSu vin cdn c6 phin chua phSn
ph6i h6t thi s6 cd phin chua ph6n phiii hiit ndy dugc hoy vd HDQT ra quyiitdinh k€t thric dgt chio b6n.
- Gi6 chdo b6n du ki6n: Uy quyEn cho HDQT xao dgnh, nhrmg ph6i ton hon ho{c
bdng 10.000 ddng/c6 phi6u
- T6ng s6 tidu dy ki6n thu tluqc sau khi ph61 hnnh: kh6ng th5p hon
352.333.330.000 ddng.
- C6 phea hiQn dang bi h4n chti chuy6u nhuqng (nCu c6) vin dugc qryEo -ua c6
ph6n ph6t hduh th€m. C6 phan ph6t hdnh th6m kh6ng bi han chd chuydn nhuqng.
- Hgn chii chuydn nhuqng: c6 phin ph6t hdrnh cho c6 d6ng hi6n hiiu s€ k:h6ng bi han
chti chuydn nhuqng. C6 phen le ve c6 ph6n kh6ng duqc tlang kj' mua, tlugc chdo
b4n cho nhd dAu hr kh6c s€ bl h4n ch6 chuy6o nhuqng 0l nem ki3 tir ngdy klt thtcttqt chdo b6n theo quy dinh tei msc 3 Klodn 7, EiAu l, Nghi dinh 60/20154{D-
cP.
- Mric ttQ pha loing c6 phi6u sau khi ph6t hanh: Dqt chAo btu c6 phiiiu c6 rhd tam
(i) Pha lonng gi6 c6 phi6u trong trudng hgp gi6 chdo brin thdp hon gi6 tl6ng cua c6
phi6u BVB t4i ngdy giao dich kh6ng hu0ng quyin mua c6 phi6u chio bdn cho c6
tl6ng hiQn hEu vd/tro& (ii) Pha loing thu Ap tren mot c6 phiiiu (EPS): Chl siiEPS c6 th6 gi6m (bl pha lodng) do t6ng sii luqng d phi6u luu hinh Eng l€n so
v6i hiQn t4i vtr viCc sri dgng v5n thu duqc ttr atqt chdo brin chua tqo ra doanh thuvd lqi nhu6n ngay.
- Thtri gian thuc hi6n du ki6n: Trong nim 2020 yi rrirn 2021, thoi di6m cu thi! doIDQT quy6t dinh sau khi tluqc sg ch6p thu6n crla ci{c co quan n}rd nu6c c6 th6mquydn.
- Mqc dich ph6t hioh, phuong rin sri dgng rien thu duqc tt dqt pbdt hdnh: 86 sungngudn v5n kinh doanh, ndng cao ning lgc canh tranh cta Ngan hdng
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Trangg /17
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,o***&t{gdn hdng BdnViQt
I1.2 Tdng viin diAu 16 theo chuotrg trinh lga chgn cho rgudi lao ttQng trong ng6n hang
(ESOP) vdi t6ng gi6 tri plxit hAnh t6i da theo minh gi6: 150.000.000.000 t ing@dng chii: MQt trdn ndn mroi $ d6ng chdnl :
Nnim gAn ttit tqi lch cta nguoi lao dgng vdi hi€u qua hoat tlQng cria Ng6n hdng,IDQT khh trinh EIIDCE phe duyet phdr hAnh c6 phir cho ngudi lao tlgng (ESOP)ni.m 2020 nhu sau:
- T€n c6 phin: c6 phin ph6 th6ng;
- MQnh gi6: 10.000 <fdng/c6 ph6n
- D6i tuqng chno b6n: Thdnh vi6n HQi ddng quAn tr[ (HDQT), Ban Tiing Gi6m diic,
Ban tliiu hdnh vri c6c nhSn sg chri ch5t cua Ngdn hing theo danh sdch cho HDQTph€ duyQt.
- 56 luqng c6 phAn drr ki6n ph6t hdnh: tiii da I 5 .000.000 c6 phih
- Gi6 chdo b6n: do HDQT ph€ duyQt nhung khOng thap hon 10.000 ddng/c6 phin
- T6ng gi6 tri ph6t hdnh theo mQnh giri: t5i da 150.000.000.000 diing
- Didu ki€n vt han ctrii chuyan nhugng: do HDQT quy6t dinh tai thdi di6m ph5t
hdDh trer co sd can d6i giua quyAn lqi gifta nguoi lao dQng vi tqi ich cria c6 ddng.
- Sau khi kil thric dqt ph6t hdnh, ndu datrh s6ch duqc HDQT phe duyQt kh6ng mua
h6t s5 luqng c6 phen chdo b6n thi toan b0 s6 luqng ci5 phi'n cdn lai sE <tuo. c HQi
ttdne Qu6n tri quy6t dinh phen phiSi cho diii tugng kh6c li crin bQ c6ng nh6n vi€u
cria Ngdn hAng vdi gi6 kh6ng th6p hon 10.000 tt6ng/c6 phen.
- Thli gian thuc hien: TroDg ndm 2020 vd rfim 2021, thdi di6m cu th6 do HDQT
quy6t dinh sau khi duo. c su chdp thugn cta c6c co quan nhi nudc c6 thAm quyin
- Mric tlQ pha lodng c6 phi6u sau khi ph6t hetrh: Dqt cheo b6n c6 phi6u c6 th6 hm(i) Pha toang gi6 c6 phi6u troog tru&ng hqp gi6 chio bdLn thip hon gi6 d6ng cfia c6
phi6u BVB tgi ngdy giao dich kh6ng huong quy€n mua c6 phi6u chdo bdn cho c6
tt6ng hi6n htru velhoAc (ii) Pha todng thu nhfp trCn mQt c6 phit5u @PS): Chi sii
EPS c6 thd ginm Ol pha lodug) do t6ng sti luqng cd phi6u luu hdnh ting l€n so
v&i hiQn t4i vd viQc stl duog v6n thu <lugc ttr <lgt chdo bdn chua t4o ra doanh thuvd lqi nhuan ngay.
2. Giai ilogn 2: Ph6t hinh cii phi6u tt€ tang vi5n c6 phin tn ngu6n v6n cht s& h utheo tj lQ du kiiin I l% vdi t6ng gi6 tri ph6t hnnh: 401.066.660.000 ddry @ingcht: Biin trdm li biin tj kh6ng trdn sau muoi sdu triQu sdu trdm satt mttoi ngdn
il6ng chEn)
- T€n c6 phiiiu: Ngnn hing TMCP Brin ViQt;
- Mn cii phiiiu: BVB;
,,
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IftnC7O I t7
,*ryIEtNganhdngBdnViQt
- Losi c6 phidu: cO phiiiu phd th6ng;
- MQnh gi6: 10.000 tfdng/c6 phi6u
/
- V6D di6u lC dU ki6n Eudc khi pb6t hirh (sau khi hoen rjt viec ting viin trong giai
tlogn l); 3.573.333.330.000 ddng @ing chti: Ba ngdn sdu rrdm bay ntoi ba tj, ba
trdn bo nuoi ba triQu ba ndm bo mttoi ngdn il6ng).
- 56 luqng c6 phiiiu tlang luu hlnh: 367.333.333 c6 phAn;
- 56 luqng c6 phiiiu du kii5n ph6t hdDh: 40.406.666 c6 phitiu;
- D6i tuqng ph6t hdnh: Ph6t hanh t[ng viin c6 phAn ti ogudn v5n chi sd htu cho c6
tl6ng hi€n hitu c6 tcn tlong danh sach c6 tt6ng t4i ngiy ch6t danh s6ch c6 .l6ng
thuc hi$n quydn (thdi tti6m chlit danh s6ch ttugc DHDCD ty quydn cho HDQTquy6t dph);
- Phuorg lhirc ph6t hAnh: thyc hipn quyin:
- TI l0 thu,c hien quyda du kidn: 100: I l. Tai thdi di6m cniit danh s6ch d6 thuc hien
quyEn, c6 dong so h[u 100 (mot trnm) c6 phin sc dugc nh4n them I I (muoi mot)
c6 phAn mdi. Ti le thsc hi€n quydn cu th6 ao uoQt quy6t dinh "an
cri k6t qud
thuc hi€n ph6t hdnh c6 phi6u Cing v6n giai tlopa I vd gi6 fi ngudn v6n dung tt6
tlng v6n kh6ng rugt qu6 sii tian EHDCD d5 th6ng qua.
- Xt l, sO c6 phan te: C6 phin ph6t hdnh tdng v6n c6 phAn ttr nguiin v5n ch0 sd
hitu cho c6 d6ng hiQn htu s€ dugc lim trdn xuiing ddn hing tlon vl, phan th{p
ph6n sC bi hty b6.
- Vi du: C6 d6ng A s0 htru 169 c6 phin t4i ngly chiit danh sich c6 d6ng. vdi ri lC
thgc hiQn quyEn l00;l I cd d6ng A sE nhin ttugc 18,5 c6 phAn. Theo nguy6n ticdDh to{in treD, s6 lugng 0,5 c6 phin 16 s€ hiy b6. Nhu viy c6 d6ng A sc nhAn
ttuqc 18 c6 phin mdi.
- C6c ngu6n dung <t6 ting v6n: Lqi nhuan chua phan phiii, Quy du tril b6 sung viin
didu le vd c6c ngudn kh6c theo Beo ceo tei chinh kidm toaLrr tai thoi diiim
3lll2/2019 honc thdr di6m b6o c6o tiLi chinh gln Dhlt qi thoi di6m ph6t hdnh
Chi ti6u s5 du OND)s6 aing a6 teng
VDL [VND)l,oi nhufn gifi hi lty k6 tt6n ndm 20 I E 2U.406.66.9.898 264.406.669.898
Lqi nhudn eifi lai ndm 2019 101.869.906.284 101.869.906.284
56 du Qui du tro, b6 sung v6n didu lQ
liiy k6 d6n nnm 2018 (cta ri6nc BVB)46.411.165.t97 37.790.083.8 t8
Qui du trr b6 sune VDL trich tU LN2019 (cta ri€ns BVB) 6.251 .479 .541
c0ns 4t8.939.E20.920 4M.066.660.000
rrangll I L7
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3. C6 ph6n hifn dang bj h4n ch6 chuydn nhuqng (n5u c6) vin ttuqc quyCn nhfln c6phAn ph6t hinh th€m. C6 ph6u ph6t hanh th6m kh6ng bl h4n chd chuydn
nhuqng theo quy tlinh tai muc 3 Kioan 7, Diiu l, Nghi ttinh 60/201s/ND-CP.
4. Thdi di6m thuc hiQn: Thli di6m cu th6 do HDQT quy6t dinh sau khi tluqc s1r
ch6p thu{n cta cdc co quar Dhd nudc c6 thAm quyen.
D. Kf HoAcH sTI DVNG v6N DIIU LE TANGTHIM:
- Oiu tu tii sin c6 dinh phpc vU cho viQc md rQng, phit tri6n m4ng lu6i hoet d6.ng,
hiQn ttai h6a c6ng nghQ ng6n hdng: s6 tidn du kii5n: 200.000.000.000 ddng @ingcht: hai trim t! ttiing chin)
- 85 sung ngutin v6n trung ddi h4n dii cho vay trung dii hen: 500.000.000.000 d6ng
(Bing chii: Ndm trim f ddng chin)
- Phdn cdn lai sc bd sung ngudn v6n tuu tlQng trong hoat ttQng crla ngdn hi,ng.
E.TEONG QUA vIEc TIIAY D6I DIB,U LP NGAN HANG, GI,{Y PHTPEOAT DONG, GIAY CIITING NIIAN EKKD CiN CT' TRITN XET QUATE(IC Tt PHAT HANH
KInh trinh_ DHDCD th6ng qua viec thay diii v5n di.u l0 trcn gi6y ding lcy kinhdoanh, giAy phep hoat dQng, Di€u 10. ctia. Ngdn hirng TMCP Bdn ViQt sau khiNgan hdrg hoan-t6t viQc ph6t na*r c6 phiin d6 t?ing v6n tlidu lQ cin cri k6t qud
ph6t hdnh thgc te theo tuug giai do4n.
F.vi uEc LIIU Ki vA Nrtlr vEr cd pu$u puAr niNH THSM
Toan bQ s6 luqng c6 phiiiu ph6t hinh th€m sE dugc ltru lci lai Truog lem Luu kiChung kho6n ViQt Nam vi tling kj' giao dich c6 phi6u tai Sdn giao dch UPCOM
theo quy tlinh ph6p ludt.
G.C6NG BO THONG TIN:
Ng6n hang TMCP Ban ViCt thuc hien c6ng bii thdng tirL blo crio vd k6 ho4ch
tEng v6n tlidu lQ vd viQc phdt hinh cri phdn theo tting quy dinh cria phdp luAt vd
hu6ng ddn cria Ngdn himg Nhi nuric, Uy ban chung kho6n NhdL nudc, Sd Giao
dich chfng kho6n Hi NQi . . .
H.DAI EQI DONG cO DONG i,Y QUYDN CEo HOI D6NG QUAN TRITRIIN KHAI TEU. c HIEN cic c6NG VIEC LTTN QUAN
Dai hQi ddng c6 d6ng riy quydn cho H6i ddng quan tri quydt dinh t6t ca vdn aili€n quan <liin viQc ph6t hdnh, cU th6;
- DiAu chinh phuong 6n st dung v6n thu duqc tU alqt ph6t hdnh tronB truong hqpcln thi6t a6 phri hqp vdi tinh hi rhuc t6, chi6n luo.c tldu tu vA ttinh huong ph6ttri6n cta NgAn tr.ing;
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- EiEu chinh tj lQ thuc hiQn quydn, gi6 tri vi5n diAu I0 ph6t hdnh crla timg phuong dn
c\r thC theo tirg giai tlo4n vdi didu kiQn gi6 tri v6n diEu lQ phdt hdDh kh6ng vu0tqu6 gi{ tri v6n ttiEu le ph6t henh tiii da mn Dai hoi dting c6 d6ng tla th6ng qua;
- Cht dQng xdy dmg vn gidi trinh hd so xin ph6p phdt hinh chring kho6n gui cho
Ng6n hring nhd nudc, Oy ban Chimg kho6n Nhi nuirc; cht tlQng <ti6u chinhphuong en ph6t hinh vi c6c hii so c6 li6n quan theo y€u cAu cria NgAn hdng Nhd
nudc, Uy ban Ch{rng kho6n Nhd nu6c vA c6c co quan ch{rc ning kh6c;
- Lga chgn thoi di&n thich hqp d6 ch6t ngdy thgc hiQn quyln vi thoi di6m tri6n
khai viQc thtrc hiQn ph6t hinh, bao gdm cA vifu bd sung, chinh srla, hoin chlnh,
lga chgn th&i tfi6m phan ph6i c6 phiiiu nhim tl6m Mo vig ph6t hrinh duo. c thu,c
hiQn hqp ph.6p.
- Quy6t dinh b6 sung, chinh srla todn bQ cic v6n d6,nQi dung c0a Phuong 6n tingv6n theo nQi dung cia Td trinh (bao g6m ciic nQi dung chua tlugc trinh bdy tongTd trinh Dey) dd honn thiQn hti so theo y6u ciu ctia cic co quau nhd nudc c6 thimquyen.
- Thuc hien c6c thrl tuc cah thitit dd tri6n khai Phuong 6n phAt hdoh c6 phdn dd teng
v5n di tluqc duyQt; xt lf c6 phiilu Id khi ph6t hdnh vi phAn phi5i.
- Thuc hi€n c6c tht tuc sta d6i, b6 sung Gi6y ph6p hogt dQng, Gi6y chtmg nh{n
dlng hj kinh doanh vd Eidu lQ cria NgAn hrAng TMCP Bdn ViQt theo muc v6n
Diiu lQ m6i sau khi hoin t6t viec ph6t hdnh c6 phin d6 t5ng v6n di6u lQ theo Tdtrinh ntry.
- ThUc hi€n tling hI luu lcf bi5 sung tai Trung tAm Lrru kf chrimg khodn ViCt Nam
OSD) ve ding hj giao dich b6 sung tr€n SAn giao dich Upcorn tai Sd Giao dchchrhg khorin Hi NQi (HNx) .l6i voi toen bQ sti luq!'g c6 phiiiu ph6t henh thu,c tii.
- Thyc hiQn cric c6ng vi6c khdc c6 li6n quan d6n vifophdt bdnh.
- Tty ttmg tnrdng hqp cu thii, HDQT duqc ty quyh cho T6ng Gi6m tltic d6 thrrc
hifn mQt hofu m6. t s6 cdc c6ng viQc cp thii n6u tren.
Kinh trinh./.
TM. II0TDONG QUAN TRI
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55: 23I20[Ir-VP.HDQTVlv ninh th6ng qua viec ffiin khoi hi hooch tdngv6n diiu lQ giai doqn t theo Phuvng dh dd itrqcDHDCD ph? duy1t tqi cugc hQ p biir rhudngngdy 26/0E/2020.
TP. tli Chi Minh, ngdf t I thdng 0g ndn 2020
rizi e'r,; EQI D6NG QUAN TRI NGAN HANG TMCP BAF{ VIET
r. pEtfcNc AN rANG vON DA Drrgc DAx HOr D6NG cd oonc rut nwprC[n c(I Nghi quy6t sii oslzonq-DHDcD cta D+i hoi ddng c6 d6Dg hi cuoc hqp bdt
thudng t6 chirc ngdy 26/08l2o20,Dqihii tl6ng c6 d6ng di phe duy$t kii ho4ch tnng vlin ttidu
lQ trong giai tlo4n nIm 2020 ttiin qu! l/2021 nhu sau:
I. V6n ttilu I0 hien tai: 3.17I.OOO.OO0.O0O d6ng lBing chir: Ba ngAn mot trim bey muoi
m6t ty adng chin;, tuong img vdi s6 cii phi6u dang luu hdnh ld 3l?.000.000 c6 phi6u.
2. MQrh gi6 10.000 d6ng/c6 phiiiu;
3. T6ng viin didu lg du ki6n ting thCm t6i da trong trEm 2O2O vil +i 1l212ll906.399.990.000 ddng @ing chii: Chin tr5m 16 s6u t!'ba trdm chin muoi chin triQu chin
trdm chin muoi ngi,n tl6ng chin), bao gdm 2 giai dopn:
3.1. Giai doan l: Ting v6n diau lC t5i da 502.333.330.000 itbr,g (Eing ch*: Ndn trdm
,{
G
il(
I.ild hai tj,
nhu sau:
Ting v6n didu le theo hinh thirc ph6t hdnh c6 phidu n c6ng chfng Ohet hanh
c6 d6ng hign hfru) theo g l€ 9:l vdi t6ng gi6 tri ph6t hAnh t6i da theo m0nh
ba trdu ba muoi ba ffieu ba trdm ba wrdi ngdn ding) theo 02 phuong 6n
+ ,,a1^,:!7A
1161€ iitltl'
352333.330.000 ding (Bing chi: Ba trdm ndm nuoi hai tj, bs trdm ba muqi
tneu ba trom ba mrot ngan dongl:
- Ting viin ttii:u lQ theo chuong trinh tya chgn cho ngudi lao dQng trorg ngan hing(ESOP) vdi t6ng gi6 ri phet hAnh t6i da theo m€nh giri; 150.000.000.000 trdng(Bing chii: M6t trdm ndn ntroi tj, ding chEfl ;
- Viin di6u lC t6i da du ki6n sau khi hoin tit vifo ting viln didu IQ giai do4n l:3.673333.330.000 ding (Bing chii: Ba ngdn sdu trdn bay nroi ba tj,bo trdm ba
mroi ba Dieu ba trdm ba mroi ngdn d6ng).
3.2. Giai do4n 2: Ph6t hdnh c6 phi6u dri ting v6n c6 phin tir ngurin viSn chri s& hitu theori l€ dtr kiin I l% vdi t6ng gi6 tri phet hdnh: 404.066.660.000 ddtg @ing chfr: Biintrdm li biin tjt kh6ng trdm sdu mwti sau triQu sdu trdm sdu muci ngdn ding ch30;
4. Viin tlidu lC t6i da du ki6n sau khi hodn t6t vifo tdng v6n di6u lQ giai <to4n 2:4.07?.399.990.000 dOng (Bing chli: B6n ngln kh6ng trdm btry muoi biy fj ba trim chinmusi chin tri€u chin trdm chin muoi ngdD ddng chin).
O hotllrrtmosss rc6 lrmvipt :hihlh,6L r^m ,n
*qENg6!hnryDdrViQt
u. of xuAr pm/oNc An rnrtx roar cg rrtNay nhim tri6n khai phuong dn ting v5n theo phusng 6n de (fuqc DHDCD phe duyet
nhu tren vA cin cf tlnh hinh thi trudng giao dich c6 phiiiu BVB cta Ngan heng TMCP BanViCt trong thdi gian qua, Vin phdng HDQT kinh hinh HQi ddng qudn tri th6ng qua mot s6
n$i dung cU thd nhAm tridn khai giai <togn I cria Phuong r6n ting v6n n6u fi€n nhu sau:
l. Phuong 5n ph6t hdnh c6 phi6u n c6ng chfng (phit hanh cho cd dtug hien hitu) fieo tilQ 9:l v6i t6ng gir6 tri phdt hAnh tiii da theo mQnh gi5: 352,333330.fi10 ddng @ring ciriBa trdm ndm muoi hai ti ba lrdm ba mtroi ba niCu ba trdm ba mroi ngin iling) :
l .l. Gi6 chAo beq: 10.000 d6ng/c6 phAn;
1.2. Ngdy chiit quyAn danh s6ch thgc hiQn quydn: do HEQT quy6t dinh sau khi c6 ph6 duyetc[a NHNN vd UBCKNN thco quy rlinh;
1.3. C6c nQi dung k16c: tri6n khai theo Phuong 6n dA dugc DIIDCD phe duyCt tei cuoc hqp
b{t thudng ngdy 26108/2020;
L4. HDQT giao Vdn phdng HDQT chri d0ng vi€c phiii hqp v6i c{c phdng ban li6n quan(n6u c6) d6 hodn thi6n h6 so vi thuc hiQn c6c tht tuc hinh NHNN vd LBCKNN phC
duy$t theo quy tfnh.
2. Phuong en ph6t hanh theo chuong trinh lga chgn cho ngu]i lao dQng trorg ngen hing(ESOP) vdi t6ng gi6 tri ph6t henh tiii da theo mgnh gi6: 150.000.000.000 d6ng @ingchtr: M6t ftem nim muoi tj ttdng ch5n):
2.1. 56 luqng c6 phdn phan ph6i dU ki6n: 15.000.000 c6 phAn, tuong tluong t6ng gid trlmQnh gi6: t 50.000.000.000 tfdng @6ng chtr: MOt trim n5m muoi t! tfdng chAn;;
2.2. D6i tugng chrio bin: Thimh vi€n Hgi elOng quen ti fiDQT), Ban T6ng Gi6m <16c, BandiAu hdnh vi nhdn sU cta Ng6n hdng theo tlanh s6ch do HDQT ph6 duyQt.
2.3. Gi6 chdo b6n: 10.000 ddng/c6 phAn
2.4. Thli gian phSt hdnh: Quf IV nlm 2020 vd quf I nirn 2021, sau khi c6 phe duyQt duyQt
cia NHNN vd UBCKNN theo quy dinh.
2.5. Nguy€n ttc ph6t hdnh; Dim bdo tinh kh{ch quan, c6ng khai, minh b4ch tr€n co sd tl6ngg6p theo chric danh, vi tri c6ng vi€c, thAm ni€n c6ng tlc vA xdp loai nhin vi6n.
2.6. Ti€u chutn: X6c dinh phan ph6i s6 luqng c6 phin theo cdc ti€u chi sau:
- Chric dad, vi tri c6ng viec tai thoi di6m ch5t da s6ch nhdn sg.
- Th6m ni€n c6ng tric li thli gian ldm viQc chinh thuc t4i BVB ve/hoac COng ty AMCBVB tinh toi ngiy ch6t danh s6ch nh6n sg.
- Xi5p 1o4i nhin vi6n nlm 2019.
2.7. Han ch6 chuy6n nhuqng: C6 phi6u phdt hinh sc b[ h+n ch6 chuyi!,n nhugng 03 Oa)
"*q&NganhirgBarViQt
th6ng kd tir ngdy ph6t hAnh.
- C6 phi6u ph6t hdnh cho cdc thdnh vi6n HDQT, Ban kiCm so6t, T6ng GiSm d6c theo
chuong trinh ndy v6n bi hqn chil chuydn nhuqng trong thdi gian ttdm nhiQm ch[rc vg
theo quy tllnh cria LuNt cdc t6 ch(Ic tin dUng hi€r hinh;
- C6 phi6u ph6r hinh cho c6c nh6m tliiri tuqng dang trong thdi gian cam kiit kh6ng
chuydn nhugng ttr ngdy B\rB luu tcj,/ni6m y6t c6 ptrAo (n6u c6) v6n bi han ch6
chuydn nhugng trong thoi gian carn k6t theo quy dinh vd ph6p luft chfnng kho6n
hiQn hinh.
2.8. Sau khi kilt thtc tlqt ph6t hinh, n6u danh sAch tluqc HDQT phe duyet khdng mua hiit sii
luong c6 phdn chdo b6n thi toin bQ sii luqng c6 phAn cdn lgi sE duqc HOi ddng Quan tdquy6t a6t pnan pn6i cho d5i tugng khSc ld cin bO c6ng nhan vi6n cia Ngdn hAng voigi6 kh6ng thSp hon 10.000 ddng/c6 phen.
2.9. C6c nQi dung khdc: tri6n khai theo Phuong tu de dugc DHDCD phC duyet qi cuQc hap
bfu thudng ngiy 26108/2020;
2.10. HDQT giao VEn phdng IIDQT sosn thdo Quy chii phit hinh cu th6 th6ng qua, ph6i hqp
voi Phdng NhAn sg l-dp danh s6ch trinh HDQT th6ng qua, hoAn thiQn c6c hti so vA thuc
hiQn cric thi tuc hinh NHNN vA UBCI(NN th6ng qua theo quy tlinh
TrAn trorrg./.
vAN PHdNG EDQT
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NGHI QUT'ETI/i i\c th6ng quo yi\c tidn khai lai hoqch tdng v6n iliiu t( giai doan I theo phuong dn dd
dusc DHECD ph| duyQt tai cu1c hop bh thwing ngdy 26/08/2020.
HQT DONG QUAN TR{ NGAN HANG TMCP BAN }-TET- Cdn ci Lrit cac Td chtc tin dung si; 47/2010/QH-12 Aec Quiic HOi nudc CQng hdo Xd
hfi Chi nghia ViQt Nan th6ng qua ngiy 16/6/2010;
- Cdn c* Diiu lp Ngin hiing TMCP BAn I/iCt;
- Cin ai Nghi Suydt DHDCD btit thwng 2020 s6 0|/20N0-DHDCD ng,iy 26/08/2020 viviQc th6ng qua ph*ong an t'ing v6n diiu lQ cia NgA hting TMCP Bdn YiCt:
- Xit Td trinh ",i
lltZ1mr-Vf.UOgT ngdy t l/09/2020 vi vi€c rrinh thing quo vi(c triinkhai lai hoqch tdng vdn iu l€ giai doqn 1 theo phumtg Ah dA A@c DHDCD phA duy,t tqi
cu6c hop biit tkdng ngay 26/08/2020;
Cdn cu Bidn bdn kiiin phidu j, tciiin HAi ding quin tri sii O3/09/20/BBKP ngdy 14/09/20
vi viQc th6ng qua Phidu tiiy i hiin sd 04/09/20/PLYK-HDQT ngay I l/08/2020,
20.oc
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CHUN. ,1
QUYf,T NGIIIDiAu 1. Ph€ duyQt phuong 6n tdng viin tliAu lQ giai do4n I theo nQi dung Td trinh s6
23/20/[r-W.]IDQT ngiy I I thAng 09 nnm 2020 cta Vin phdng HDQT nhu sau:
1. Phuong 6n ph6t hinh c6 phi6u ra c6ng chtng (phit hinh cho c6 AODg hien
hiru) theo tf lf 9:1:
T6ng mQnlr gi6 ph6t hinh: 352.333.330.000 dlllg @dng chfr: Ba trdm ndm
hai ti ba trdm ba mvoi ba *iQu ba trdm bo muoi ngdn il6ng;
T6ng # c6 phin ph6t hdoh: 35,233.333 c6 phdn
Gi6 chio b{n: lO.00O d6ng/c6 phi6u.
- Ngdy ch6t quyAn daDh sdch thuc hiQn quyAn: do HDQT quy6t dinh sau khi c6 ph€
duyet c0a NHNN vA UBCKNN theo quy dinh.
2. Phudng 6n ph6t hlnb theo chuong trinh lqr chgn cho ngndi lao tlQng trong
ng6n hirng (ESOP):
- T6ng mfnh giA ph6t hdnh: 150.000.000.000 iliing @dng chft: MQt tdn ndn nwri tyqong choD:
- T6ng s6 c6 phin ph6t hanh: 15.000.000 c6 phdn
- Gi6 chio brin: 10.000 d6ng/cd phi6u.
- Thdi gian ph6t hrinh: Qu! IV n6m 2020 vd Quf I nnm 2021 sau khi c6 phe duyQt ctaNHNN vn UBCI(NN theo quy dinh.
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Giao VEn phdng IIDQT soan thAo quy ch6 nsOf "a
pn6i hqp phdng NhSn sg finhHDQT th6ng qua danh s6ch CBNV tham gia ESOP.
Cic nQi dung khdc: tri6n khai theo td trinh s6 B/20/TIr-VP.HDQT ngiylli09l2020 tlioh kim.Nghi quft ndy c6 hiQu lyc k6 tir ngiy lcj. Giao Vnn phdng IIDQT cdn ct Didu INghi quyet ney thuc hien cric tht tpc theo quy dinh ph6p lu{t vi BVB vd b6o c6oHDQT k6t quA thuc hien.
Nghl quy61 ndy tluqc.6p dung tren toin hf thdng NgAn hAng TMCP Ban viet.OngBd T6ng Girim tlOc, Ba Di6u hAnh vri c6c don vj, c6 nhAn c6 lien quan ctaNgdn hdng TMCP Ban ViQt c6 tnich nhiem thuc hiQn Nghi quyet ndy.
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Ngdn hang Nhd nu6c (NllNN) chSp thuin tlng viin r du l€ giai tlo4n I nim2020 vit 2021tei van ban s6 tlloctzotcv-tGD rgity 2519t2020 vi hd so, tdi
liQu ktm theo, Thi5ng tliic NHNN c6 j ki6n nhu sau:
1. Ch6p ttru{n BVB tnng v5n ttidu lQ tt 3.171,000.000.000 rldn g (ba nghin
nOt trirn biy nroi ndt tj, d,ing)18n3.673.333.330.000 tliing (ba nghin sdu trdm
b,iy muoi ba tj, ba trdm ba mtmi bq fiieu ba trdm ba muoi nghin d6ng\ t},eo' Phuong rin ting viin tliiiu l0 tE duqc Dai hQi ddng c5 d6ng BVB th6ng qua t4i
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2. YEu cdu Hqi tl6ng qu.i.,n tri BVB2.1. Thgc hi6n vi6c ting v6n theo quy tlinh cta ph6p ludt vd cta NHNN.
2.2. Th6tg b6o bihg vdn ban cho c6c t6 chric, c6 nh6n mua ci5 phin ciaBVB thus hiQn tliy ttrl nghia vq cria c6 tt6ng theo ttrmg quy <linh tai DiEu 5a
Lu0t C6c t6 chirc tin dtrng nem 2010 (duo. c sta d6i, bii sung nEm 2017), Thdng
tu si5 SO/ZOtgfff-Nm.N ngity 3ltl2t2Ol8 vi c6c vdn ban quy pham ph6p luftkh6c c6 1i6n quan, trong d6 lrru i cia, d6ng c6c nQi dung sau:
a) Chiu tr6ch nhiQm tru6c ph6p luit vA tinh hqp ph6p clia ngudn vin g6p,
mu4 nhan chuy6n nhugng cO phan tei tiir chtic tin dung; khdng sri dpng ngudn
vi5n do t6 chirc tin dgng, chi nh6nh ngSn hang nu6c ngoi,i c6p tin dung at6 mua,,l ,t l
nhdn chuy6n nhuong c6 phin cta t6 chirc tin dung; kh6ng tluoc g6p v6n, mua cO
phAn cta t6 chric tin dpng duoi t€n cia cA nhan, ph6p nhAn kh6c duoi mqi hinlthric, tru truong hqp ty th6c theo quy ttinh cta ph6p tuit; Cri tl6ng nh4n ty ttlicdiu hr cho t6 chtc, c6 nh6n kh6c phii cung c6p cho td chtc tin dung th6ng tin
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b) Chju tr6ch nhigm tu6n tht quy dinh cia Luat Cric t6 chric tin du. ng ndm
2010 (iluoc sria adi, b6 sung nam 2Ol7) vit c c v5n ban ph6p ludt li6n quan vd
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Di6u 1. Th6ng qua hd so ph6t hdnh c6 phi5u ra c6ng ch{rng (phdt hdLnh cho c6 d6ng hiQn h{iu)
116 rtuqc Dei hoi ttiing c6 d6ng thdng qua rei Nghi quy6t s6 05/20NQ-DHDCD ngny 26
thdng 0E nlm 2020 va HOi ddng qudn tri th6ng qua theo Nghi quy6t sO gZ.c/20lNQ-
I-IEQT ngiy 141092020 cua HQi d6ng quin t!.
Diau 2. Quy6t dinh ndy c6 hi€u luc k6 tu ngdy kI.
Didu 3. Giao Cht tich HDQT NgAn hdng TMCP BAn viet c.En cu vrio Diau I cta Quy6t dinh
ndy tiiin hinh thrrc hiQn c6c th[ tuc cAn thi6t dd thuc hien vi€c phdt hdnh rlung quy tlinh.
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NGIII QUYf,TYi vi(c thOng quo phvong dn stt dptg vdn chi fiA thu ilryc ti itqt chdo bdn cii phiiu ra c6ng
ching cho cd d6ng hiin hiat
IIQI DONG QUAN TRI NGAN HANG TMCP BAN VIET- Cdn qt LuAt cdc Tii ch*c tin dvng iii 47/2011/QH-12 ituqc Quijc HAi n dc CAng hda Xd h6i
Chi nghid Viet Non th6ng qua ngdy I 6/6/20 I 0;
- Cdn ai Diiu l€ Ngdn hdng TMCP Bdn Yiet- Cdn c* Nghi Quyit DHDCD bA thfikg 2020 sii 05/20/NQ-DHDCD ngay 26/08/2020 vi viec
thing qua phvotg dh tdngrdn iliiu lQ cia Ngin hdng TMCP Bdn ViQt;
XAt Td t nhsd 28A/20/TIr-YP.HDQT ngay 25/lI/2020 vi t'i(c ttinh thbng quo viCc
thai ki hogch tdng viin tliiu tQ giai doqn I theo phuong dn dd dnsc DHDCD phicufc ho. p biit thudng ngdy 26/08/2020;
Cdn ai BiAn bdn kiiim phi6 i kidn HAi il6ng qtuin tri sd 04A./1 1/20/BBKP ngdy 25/1 Ivi viQc rh6ng qua Phiilu tiiy i tidn s6 Ol,ttl l/20/PLYK-HDQT ngdy 25/1 I/2020,
QUYf,T NGIIIDi6u 1. Th6ng qua Phusng 6n st dung v5n chi ti6t thu duqc tt vi€c chdo b6n c6 phi6u ra
chung cho c6 d6ng hien htu nhu sau:
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2 86 sung v6n cho vay trung - dai han 100.000.000.0003 DAu tu md rQng trq s& chi nh6nh, tlang thiCt bi hoet
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nh6nh Th6i Nguy6n, chi nh6nh Bic Giang, Chinh6nh Huii, Chi nhdnh Dik NOns, Chi nh6nh BinhPhudc, PGD Kinh Bic, PGD Ttr son, PGD Y€n
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4 Ddu tu c6ng nghQ 30.333.330.000MQt ph6n chi phl ddu tu du rim he ttrtng khdi t4o chovay (LOS)
7.000.000.000
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vr.tc!*s&NgdnhingBdnViQt
Didu 2. Trong trudng hqp sau khi 6p dung ciic phuong 6n ph6t hanh c6 phen theo phd duyQtcria D+i hoi diing c6 d6ng vd quy dinh ph4p tu6t md BVB vin kh6ng ph6t hdnh h6t s6c6 ph6n <luqc chAo briur thi BVB dp dpng cric phuong rin huy tl$ngtdiung nhim dembdo k6 hopch m& rQng hoat dQng kinh doanh vd <liu tu theo chi ti6t nhu sau:
STT MUc DicH sl} DUNG v6N PHTIONG AN HUY DONG BOSUNG
I 86 sung v6n ho4t ttQng kinhdoanh Ng6n hdng, t6ng quy m6ho4t dong cdc chi nhtuh
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2 86 sung v6n cho vay trung - ddihan
3 DAu tu md rQnglrg sd chinhtuh, trang thiet bi hoat dong
BVB t6i co c6u vA ph6n b6 v6n, giAmti trgng cdc khoin cho vay ttr ngu6nv6n cht sd hEu dr5 sri dung cho viQc dAulu tdi sen c0 dinh, dau tu c6ng nghe vab6 sung v6n d6u tu c6 mric sinh lqi caohon
4 DAu tu cdng nghQ
5 86 sung v6n diu tu sinh ldi kh6c
Di6u 3. Theo phuong en phAt hdnh, gi6 giao dich cta c6 phi6u BVB se !i phalo6ng, dugcdi€u chinh gi6m theo tj lC phdt hdnh vd gid ph6t hdnh tei thdi diem ch6t danh s6chthgc hiOn quyAn mua c6 phi6u phdt hanh th6m. T! lQ ph6t hanh ld I l,l1%.
Tai thdi di6m ch6t danh s6ch thvc hien quyEn mua c6 phi6u ph6t hdnh th€m, gi6 thitruong cia Ngan hang Ban ViCt duo3 diau chlnh theo cOng thtc nhu sau:
Gi|th tr ns(d'i,r.r, r,r,)=IIEljfII. P&,,r1lA gi6 giao dich ctaNg6n hAng nBAy trudc ngAy ch5t danh srich thvc hiQn quyAn
. PR ld giA c5 phi6u sc b6n cho c6 d6ng hien htu trong dqt ph6t hinh them.
. t ld ry le viin tlng.
D6ng rhdi, HDQT thdng qua vifc kh6ng quydinh sii tiEn t6i thidu cin thu dugc trongdgt cheo ben, dqt chio br{Ln thinh c6ng vdi bat ki' sO tien nao thu dugc.
Didu 4. Giao Van phdng HDQT can cu.Didu I crla Nghi quyiit ndy chuAn bi hd so, tht qrc xinphdp cdc cq quan co them quyCn theo quy diuh;
STT M(rc DicH sr} DVNG vdN s6 TITN
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5.000.000.000
C6c dU 6n kh6c 3.333.330.000TONG CONG 352.333.330.000
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Di6u 5. Giao Ban T6ng Gi6m <t6c ctrn c{r Didu I cta Nghi quy6t ndy vd ktit qu6 ph6t hdnh c6phin d6 chri dQng phdn bii ngudn v6n cp thd dem bao viec sri dung v5n hiQu quA vdtlfng quy <lioh.
Di6u 6. Nghi quydt niy c6 hieu tuc tir ngdy ky; thay th6 Nghi quyiit s6: tzolzoxQ-ttoQtn^gdy 25/1112020 vi dusc 6p duog trCn toen hQ th6ng Ngen hdng TMCP Ban ViQt.Ong/Ba T6ng Gi6m tlOc, Ban Di6u hAnh vd c6c don vi, c6 nh6n c6li6n quan cta Ngdnhang TMCP Bdn vigt c6 trdch nhiQm thuc hien Nghi quy6t nay.
Noi ,th|n:- HDQT, BKS @e biir:- NhtDii, 6 k i th(chi1n);- Ll YP EDQT.
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PHAN BAN VIETNGAN IIANG(Gidy cking nhQn ddng ki
thdnh phd H6 Chi Minh cdp lin378892 do Sd Ki hoqch rd DAU tukinh
ddu ngay 16 thdng 10 ndmngay 25 thang 04 ndm 202
1992, ddng hi, diiu chinhgAn nhAt 0)
CHAO BAN CO PHIfU RA CONG CHUNGrGidy t htrng nhqn ddng kj, chao ba.n si ttQCN-IJBCK ttoChirtch IJy ban Chimg khodn
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Bdn aio bqch ndt, vn rni EQu bd sung sd ifrto. c cung ciP li ngnf,. . , /. . . /2020 lqi:
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Dia chi: 412 NguyEn Thi Minh Khai. Phuong 5, Qudn- 3. Thann pnri HdChi Minh
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coNG Ty c6 pHiN cHoNc tcIoAN BAN VIET
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36 diCn thoai: 0937895568
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Tdng cidm iliiPh6 T6ng Gi6m d6cPh6 Tling Gidm d6cPh6 T6ng Gidm d6cKa todn truong
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Ong l,C Ven Bd MuoiOng Phem Anh TdOng LY C6ng Nha
Btr Phan Thi H6ng Lan6ng l,E Holng Nam6ng V6 Thanh HiLi
Bd Nguy6n Thi Thanh Thriy
Trg sA dtug ky TOa nhe HM TowIL 412 NguyEn Thi Minh Khai, Phuong 5
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Ngtu btng Throng mgi C6 phdn Bin Vi6r860 c6o c[8 B.n T6ng Gi6m d6c
Ban T6ng Gidm d6c Ngen hang Thuong mei C6 phAn Ben Viet C'Ngan hlng") trinh bly bdo cdo nhyvA 860 c6o tinh hinh su dung v6n d ngny 26 th6ng 4 nlm 2019 d6n ngAy 27 lhd,ng 6 nam 2Ot9 chongudn v6n thu dugc tir dqt ph6l hanh c6 phi6u cho c6 d6ng hien htu lir ngly 4 th6ng 12 ne{fl 2Ol8d€n ngiry 14 thdng 3 nlm 2019 dfnh klm ("Bdo cro linh hinh st dung v6n") cta Ntan hlng.
Chdng t6i chiu trSch nhiem lap va uinh bAy 860 cdo dnh hinh st dung v6n theo co so lip bdo cdo vicdc chinh s6ch k6 rod.n dugc trinh bay trong Thuy6t minh s6 2 cia B5o cdo tinh hinh st dung v6n.
Chrlng t6i cam iloan ring:
(a) 860 c6o tinh hinh str dr.rng v5n cta Ngan hlmg dugc Up theo co so hp b6o c6o vA cdc chinh sech
k6 lo6n ilu.oc tinh bey lrong Tlruy& minh s5 2 cta Bdo c6o linh hinh st dung v6n; vir
(b) chrtng t6i xin ho},l toar chiu trdch,nhiQm truoc phrp luet va linh trung thgc ve chfnh xdc cia noidung B60 ciio tinh hinh stdunt v6n.
Taingtry lAp bro c6o ntry, chtng t6i dephe duyet phdt henh 860 c6o tinh htnh st dung v6n dinh kam.
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BAo cAo KrtM ToAN Doc LAP
Kinh gl}i c6c C6 dang vi {Qi ddng Ouan triNgan hing Thnong m?i Co phan Ben Viot
Chunq t6i de ki6m loen Bdo c6o tinh hlnh si dung viin trj ngay 26 lhang 4 ndm2019 den ngey 27 thang 6 nam 2Ol9 cho ngu6n v6n thu duqc tu dqt phdt hlnhc6 phi6'r cho c6 d6ng hien hou tt ngay4theng'12nim2018denngay14lhAng3 nam 2019 cta N96n hang Thudng m?i c6 phen Ben vigt ("Ngan hang'), ci'ngvdi ban t6m til cdc chinh sach k€ loen cht y6u va cec lhuyet minh khdc, duqclrinh bly tu trang 5 il6n trang I (sau day goi t& lA "Bdo ceo tjnh hinh sri' dungv6n").
Trdch nhiem cia Ban Tdng Gftim ttiic
Ban Tdng Giam d6c Ngan heng chiu tr6ch nhigm va viec hp vl trlnh bey Beo c6otinh hinh sri dung v6n cta Ngan heng lh6o co st Ep b6o cao ve cdc chtnh sdchke toen duqc trlnh bay lrong Thuyet minh s6 2 coa Bdo cdo tinh hlnh si dungv6n, ve chiu trdch nhigm va ii6m so{il noi bO mA Ban T6ng Giem diic xdc dinh hcan thiAt dE dlm b,o cho viec Ep Beo ceo tlnh hlnh sri dung v6n kh6ng c6 sais6t teng y6u do gian Hn hoac nhAm 6n. Ban T6ng Gi6m d& Ngan hang congchiu lrdch nhiem vA v4c xec dinh r5ng co sd lap bdo ceo va cdc chinh siich k6toan h pht hqp.
Tr6ch nhiim ct8 kiAm lodn vien
Trdch nhiemcrla ching t6ile dua rai kion vA Beo cdotlnh hinh s, dung v6n naydua tr6n k& que kiAm iodn cia chUng t6i. ChUhg t6ida thuc hign c6ng viec ki6mto6n lheo c6c ChuAn mgc Ki6m toen Via Nam. Cec chuan muc nAy y€u cAuchong t6iluan lhU chu5n muc vA cec quy dinh vA deo tt0c nghe nghiep va Bp k6hoech vA thuc hien cuoc kiom todn d6 d?t dusc su dam bao hqp ly vA viec leuBdo crio tinh hinh sl} dung v6n c6 cdn sai s6l trgng y6u hay kh6ng.
Cdng viec kiam to6n bao gdm vigc thuc hien c5c lhi tuc nhem thu thap cec bingchung kiam lo6n G c6c s6 ligu vA c6c thuy& minh trgn Beo cao linh hinh slidunq vdn. Cdc thrl tuc kiem lo6n duqc ll,a chan dua tr€n x6l do6n cta ki6m todnvi€n, bao g0m d6nh giA nli rc c6 sai s6l leng #u lrong 8do cdo tlnh hinh sridvng v6n do gian Bn hoic nhAm lln. Khilhgc hien c6c denh gie rii ro nAy, ki6mto6n vien xem x6t k€m soet noi bO cta Ngan hing li6n quan tti viec lap va trinhbAy 860 ceo tinh hinh sl} dung v6n trung lhuc vd hgp ly nhem lhi6l kA cac thUtvc kiam ben phi hqp vdi tinh hlnh thw t6, rry nhi6n kl6ng nham muc dich duara y kign vA hieu qu, crla ki€m sodt noi b6 cta Ngen hang. C6ng viec ki6m todncong bao gom viec ddnh gid tinh lhich hgp cta cdc chfnh s6ch kA todn duqc apdvng vetinh hsp li cia cdc uoc tinh k6lo6n cta gah Tdng Gidm d6c Ngan hAng,c0ng nhu tt6nh gia viqc trinh bey t6ng th6 860 c5o tlnh hinh sD dung v6n.
Ching t6irin rang cec b5ng chrng kigmtodn rna ch(ng t6ithu duqc E dAy d'l vathlch hqp laln co sd cho i ki6n kiom lodn cl]a ch0ng l6i.
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Theo y kiiln cia chung t6i, Bao ceo tinh hinh sl} dung v6n tu ngay 26 thang 4 nem2019 dgn ngay 27 thang 6 ndm 2019 cho nguon v6n thu duqc tu dqt phat henh c6phi6u cho 06 d6ng hign hi,u tu ngAy 4 th6ng 12 nem 2018 d6n ngay 14 th6ng 3 nam2019 cia Ngan hang Thuong m?i C6 phAn Ban Vet d5 duqc lAp, tren c6c khla c?nhkeng y6u, pht hqp vdico sd l5p b5o ceo vd cac chlnh sach k6 to5n duqc trlnh baytrong Thuy6t minh s6 2 crla Bao cao tinh hinh sri dung v6n.
Co s& lip bio ceo ve gi6i htn sli dung
Ch[ng t6i kh6ng dua ra y ki6n ngo?i tru nhung luu i ngudidac dAn Thuy6t minh s,5
2 cia Beo ceo tinh hlnh sl} dvng v6n trong 66 c6 md td vA co sd lap b6o c6o vd c6cchinh s5ch ke toSn ttugc sl} dqng da lap B5o c6o tinh hlnh si dung v6n. 860c6o tlnhhlnh si dung v6n duqc Bp d6 Ngan hang tuan thU c5c quy dinh cia Th6ng lu s6155/2015ffT-BTC ngAy 6 thAng '10 n5m 2015 ("Th6ng tu 155') cia B0 Tai Chinh vChudng d5n c6ng b6 th6ng tin tren thi tn dng chung khoan li6n quan d6n c6ng ba5
lh6ng tin vC ho?t dong cheo b6n va b6o c6o sl} dung v6n. Oo d6, Bao c6o tinh hinhsi dung v6n c6lhd kh6ng thich hqp si dung cho mvc dlch kh6c. 860 cAo ki6m toencia chong toi chi nhem muc dlch de Ngan heng nop cho Uy Ban Chung kho5n Nhanu6c va cong b6 th6ng tin theo yeu cAu cta Th6ng tu 155 va kh6ng nh,m sl} dungcho bAt kY muc dlch nao kh6c.
chl nh6nh c6ng ty TNHH KPMG tal Thanh ph6 Hd chi lrilnhViE-t Nam
ki6m to6n s6: 2o-0'1-00853-20-01
Puaynhan O ki h ngha0864- 18-007-
Ph6 GiAn dc
Thanh phii Hd Chl Mrnh, ngay 25 th6ng 11 nem 2O2O
Nguy6n H6 Kh6nh TanGiSy Chung nhAn Odng ki' Hanh ngheKi6m to5n s6 3458-2020-007-1
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Ngin htng Thuorrg msi C6 phln Btu ViCt86o clo tloh hinh srl dgng v5n lt ngly 26 thing 4 nIm 2019 it6n ngly 27 lh.lng 6 nlm2019 cho ngudn v5n thu .tuw tt ilqt ph6t hlnh i6 phi6u cho c6 itdng hi€n htu tt ngly4 thfttg 12 nio 2OlE d6n ngly 14 thring 3 nim 201i
Cen cu rheo quy dinh lai Th6ng u s6 155/20l5nT-BTC ngay 6 rhdng lO nam 2015 cia Bi Tei chfnhhuong daa c6ng b6 rhOng tin tr€n thitruong chtng kho6n, Ngen hang Thuong maiC6 phin Ben Viet("Ngan hemg) lap b6o c6o tinh hrnh st dung v6n tu ngly 26 rh6ng 4 nam 2019 dCn ngay 27 thdng 6nnm 2019 cho ngu6n v6n thu duoc ti, dgr ph6t hlnh cd phi6u cho c6 d6ng hien huu lir ngay 4 lhdngl2 nlm 2018 <l6n ngiy 14 thdng 3 nrm 2019 nhu sau:
Th6rg tiD chuDg va dqr phit himh
l. Tcn giAy to c6 gi5 : Ci5 phiiiu ph6 th6ng2. Lo3i ddng tiin : Ddng viet Nam (vND)3. Gid ui c6 phi6u ghdt herh : 171 .00O.000.000 VND4. s6luqnt c6 phiau phdt henh : t?.100.000 c6 phi6u5. Menh gi6 : 10.000 VND/c6 phi6u
6. Gi6 phft hanh : 10.000 \4\,lD/c6 phitiu7. Ngiy bit dAu chtro bdn :29llll21188. Ngey holn thlnh dgt chlo b6, :14al2nl99. Phuong 4n su dung v6n : 86 sung ngudn v6n kinh doanh, cho vay va dlu tu
Can cu NBhi quJdr Dsi hQi ddng cd ilong s6 0lAJ20l8/NQ-DHDCD ngly 27 thdng 4 n6m 20t 8 ctaDd hoi d6ng c6 il6ne th6ng qua Phuong dn phdt hanh c6 phi6u cho c6 d6ng hien hilu c6 ten Eongdanh sdch cd d6ng rBi ngly ch6t danh sdch c6 d6ng. 86o c5o HQi ddng QuAn tri s6 93lt8/BC-HDQTngdy 5 thdng ? nim 20lt thi5ng nhfu phuong dn ph5r henh c6 phi6u ung v5n diau IC, duqc Ngan hangNhi nuoc Vier NEm chAp lhuin theo C6ng vEn s6 7479lMn IN-TTGSNH ngAy 3 thdng l0 nIm 2018,GiAy chung nh6o deng kj chlo b6n c6 phi6u ra c6ng chdng s6 69/CCN-UBCK do Uy ban Chrhgkhodn Nhi nuoc c6p ngAy 14 thdng t I nEm 2018, Ngan heng Thusng mei C6 phAn Bdn ViQt de dlngkj ph6t hanh 5o.ooo.ooo c6 phAn tuong tng 500 ri ddng cho cdc c6 il6ng hi6-n hiio. T6ng s6 tidn duki5n thu ifugc sau khi phet henh duqc sudung cho cdc muc dlch sau:
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c{c chi nhdnh2 86 sung v6n cho vay trung vi dAi hgn3 Diu ru md rOng tm so chi nhtuh, rrang thiCt bi hoFl dong4 DAu tu c6ng nghe5 86 sung dAu ru sinh loi kidc
150.000.0m.000s0.000.m0.000s0.000.000.00050.m0.000.m0
STT Mgc dfth si dgng v6n s6 tiAn!'lrD
B6 sung v6n hogt d$ng kinh doarh Ngan hiog, tEng quy m6 hoat ilong 200.000.000.000
T6ng c{rg 500.000.000.m0
Cen cu bdo c6o k6t qudr rnng v6n cta HQi ddng Qunn ri s6 |9I19/BC-HDQT nghy 15 rhdng 3 nam2019, C6nE vdn 2A42|UBCK ngey l8 theng 4 ntun 2Ol9 b6o c6o kdr qui chio b6n c6 phi6u ra C6ngch(ng do Uy Ban ChunS kho{n Nhl nuoE bar h}nh, Ngan h}.ng ile phdt hlnh th}nh c6ng 17.100.000c6 phi€u cho c6 d6ng hifn hilu.
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Tir ngtry 4 thdng 12 n6m2018 d6n ngary 14 rhdng 3nim 2019
Ngan heng Thuong mei C6 phin Ngoqithuong viet Nam - Chi nh6nh TP. H6 Ch(Minh
T6ng s5 tiin thu tlusc ti, dfl phrr hnnh c6 phi€u bing riin
Tinh hinh su dgng v6n huy dQng $gc t6 cia Ngen hant nhu sau
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Don vi b6o cr6o
Ntan hdng fiuong mei C6 phin Bnn ViCt ('Ngan hang") la mot ngan hang thuong mai c6 phan duqcthlnh Iap va deng ky hoat dong tai Viet Nam.
Ngan hang iluqc thlnh lAp theo GiAy phdp ThAnh l6p vi Hoar itong s5 0025/l\lH-GP do Ng6n hnngNhi nuoc vier Nam C NHNNVN') cip ngiry 22 thdng 8 nam 1992 vi CiAy chrrng nhan Dnng kyDoanh nghiep s6 0301378892 do sd K6 hoach va DAu tu The ph6 H6 Chl Minh.c6p ngay 16rhdng
lo.n&n 1992. Ndy 13 th{ng 12 nem 201 I , NHNI.M ban h}nh Quy€l dini s6 2665/QD-NHNNchAp thu$n vi€c sria d6i €n gei cta Ntan hlng rir Ngan harg Thuong mei C6 phaLn Cia Dinh thamh
Ntan heng Thuong mai C6 phin Bd,n viQt.
Hogt (long chfnh cta Ngan hang ta lhrrc hien cdE giao dich ngan htrng bao g6m hoqr dQng huy dQng
ve nhin tiin g'ni ngin han, Eun; hen ver dii hen tt cdc t6 chuc ve c6 nhrin khdc nhau: cho vay nginhan. trung hqn vi Jei hen d5i vdi c{c tti ch,nc v} cd nhaD khdc nhau t€n co so tfnh chAt vA khdr nlngngu6n v6n crla Ngin hlog: thuc hien cdc giao dich Dgoai te; c{c dich vu Ai Eq t}uorg m€i qu6c t6;chi6t khAu thuong phiiiu, trdi phi6u vI crc giay to c6 gid kh{c: cung rmg dich vu thaDh lorn va cdc
dich vu ngan hlng khdc iluo.,c NHNNVI\I cho phcp.
2. Co so lip b6o odo vir c6c chinh sAch kd tofn ch,i y6u
(a) Tuyen b5 va tu6n thtBdo cdo onh hlnh st dgng v6n tu ngAy 26 thdng 4 nem 2Ol9 d6n nghy 27 th6ng 6 nam 2ol9 chongudn v5n thu duqc ti dqt phdt herh c6 phi6u cho c6 dong hien htu lt nSly 4 thdn8 12 nam20lE tl3n ngiy 14 thdng 3 ndm 2Ol9 ("860 c6o dnh hlnh st dung v6n") bao gdm cdc rh6ng lintii chinh li€n qnan d6n viQc st dung v6n tu ngdy 26 thAn9 4 nam 2019 d6n gly 27 th6rg 6 nam
2Ol9 d6i voi s6 dAn thu dugc t|} dgt chlo b6n c6 phi6u cho c6 d6ng hign h[u tri ngiy 4 thdng 12
n5m 2018 it6n ngly 14 th6ng 3 n6m 20t9.
860 c6o ttnh hlnh st dvng v6n dugc IAp dua lrCn cdc nguy€n tic co ben sau:
. 860 cdo onh hlnh st dung v6n t ugc l{p dua trcn s6 sdch k6 todn v} chrrng tt ctaNgan heng.
. 860 cdo tinh hlnh sridung v6n chl uinh bly cdc khodn chitian tt ngay 26 thdng 4 nam 2019ddn ngay 27 th6nB 6 n5rn 2019 tt ngudn ti6n thu iluqc cta ildl chao bdn c6 phi6u cho cd d6nghien h&u tt ngey 4 thdng 12 nlm 2018 d6n ngey 14 thdng 3 nnm 2019.
. Beo c6o tinh hinh su d$ng v6n chi trtnh bly viQc su dpng viin lAn dlu vir kh6ng uinh beyviQc quay vongv5n, n6u c6.
Bdo cdo tinh hinh st dpng v5n dugc l6p da Ngan hang tuan thU cec quy ilinh cta Th6ng tu s6155/201s/TT-BTC ngay 6 thdnS t0 nem 2Ol5 ('Th6ng tu 155") cta BO Tei Chtnh vC huong danc6ng b6 th6ngtin tr€n rhi Eudng chtng khodn li€n quan d6n cdng b6 th6ng tin ve host dong chaobdn ve bdo c6o su dung v6n. Bro c6o tlnh htnh-str dqng v6n vA viic st dung bdo cdo oiry khongtluqc thiCt ke cho nhtrng nguoi kh6ng duqc bi6t ve c{c ntuy€n tac ve cdc quy dlni cta Th6ngtu 155. Do d6, B60 cdo tlnh hlnh st dung v6n c6lh6 kh6ng thfch hgp st dung cho muc dfch kh6c.
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. TiCn thu tt atgt ph{! hAnh c6 phi6u duqc ghi nh6n k,li Ngen heng nh{n dAn tir nguoi mua c6 phlnr
. ViQc sri dpng v6n duqc ghi nh6n khi viec thanh to6n ve gidi ngan duqc thuc hien.
(c) Don vi ti6n tQ k6 to6n vA trinh bly b6o oio sfr dqng v6n
B[o cdo tinh hinh su dung v6n duqc lfp vi Einh bly bing Ddng ViQt Nam ("VND")
Ngdy 25 thdng I I ndm 20207gAs
Ngin hing Thuong md C6 phln BAn ViEt.ftuy5t mhh b6o c6o tinh hinh srl dgng v6n til ngiy 26 th.ing 4 nlm 2.019 tt6n ngiry 27thdDg 6 nlm Z)19 cho ngudn v5n thu ttu.rc tir itqt ph{t hinh c6 phi6u cho c6 a6ng hlirhftu tt ngly 4 th6Dg 12 nlm 2018 it6n ngly 14 thdng 3 nlm 20f9 (ai6p theo)
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Bdns car d6i kC todn hqp nhdt (Mau Bo2/TcTD-HlO
Bdo cro k& qua hoat dong kinh doanh hqp nh6t (MAu Bo3/TCTD-HN)
86o c6o luu chuy€n ridn 4 hqp nhi (Mau BOa/rcTD.HN)
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LIIU CHITYIN TItN THU,iN TtI HOAT DONGDAU TU
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NgAn hang Thuong mti C6 phin Ben viet C'Ngan heng") h mot ngan hbg thuong nr6i cd phin duqcthbh IAp ve hoat dong t$i Viet Nam.
NgAn heng duqc thanh l6p rhco Giiy phrrp Thamh Ep vI Hoar dong sr5 (ms/NH.GP do Ngan hAng NhAnudc ViA Nam ("NHNNVN) cip ngny 22 th6ng t nlm 1992 va Gi5y Chtng nh6n DIng k, Doanhnghiep s6 80137tt92 do Ss K6 hoach vn Diu ru Thtnh ph6 Hd Chi Minh cdp. Ngey 13 rhrng 12
nlm 201 t, NHNNVN ban henh Quy& dinh s6 2(65/QD-NHNN ch6p GuAn viec stra rl6i Gn gqi ciaNtan ha[lg tri Ngan hdnt Thuong mai C6 phan Gia Dinh thanh Ngan hang Thuong m8i C6 phin Benvift.
Hoet dong chfnh cta Ngen heng tA thuc hien cdc giao.dich ngan ha,ng bao gdm hogt ttQng huy ilQng vAnhin tian Bh ngin hgn, trung h0n va den han tt cec d chfc vI c6 ntAn kldc nhau; cho vay ngin han,rrung hgn vl dli hen it6i vdi cdc t6 chtc vir c6 nhAn kh6c nhau u€D cs so tinh ch6t vi kh6 nnng ngu6nv6n cria Ng:an hlng; tht c hien c{c giao dich ngoai e; c6c dich vrr tiLi trg thuong md qu6c t6; cli6t khiutlruong phi6u, o-ei phi6u vl cdc gi6y t& c6 gi6 ki6cl cung mg dich W lhanh toen ve cdc dich vtr ngeDh}rlg knrc duoc NHNTWN cho phdp.
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Tai ngey 31 thdng l2 ndm 2olt vA ngey 3l thdng 12 nEm 2017, v6n di€u lC c'ia Nten heng l} 3.000 tiVND.
Dia ifdm vd m;ng lufi hofi it$ng
Tru so chlnh sia NSen heng d{ r+i Tda nhA HM Town, 412 NEuyfu Thi Minh Khai, Phudng 5, QuAn3, Thenh ph6 Hd Chf Minh, viet Nam. T4i ngey 3t rhdng 12 nlm 2018, NgaD hlng c6 I tnt sd chinh,25 chi nh{oh v} 43 phdng giao dich Een toan qu6E QlllA2\ni I rru sd chinh, 2l chi nh6nh ve 25phbng giao dich).
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Cdc hoat dong chinh cia c6ng ty con lA d6p nhan. qu ly cdc tAi sAn dirn bdo nq vay li€n qusn ddnc6c ktoAn ng itd xt li, lhu h6i nhanh nhit b6n cdc tei siD d6m beo nq vay thuoc quyBn dinh tlo$ cnaNgAn hent th€o gid $i (rlrong theo hlnh thrrc phi hqp vdi quy dinh cua Phdp luA! xt ly ai sh ilimbao ng vay b5ng bien ph6p th(ch hqp, ve thuc hien c6c hoat ilong quAn l, tAi sin bdo dAm khec duqcNHNNVN cho phdp-
HoSt dong chinh cia cOng ty lien k& lA hp vA quan Iy cdc quy dlu tu ch6mg kho6n, crc danh muc diutu riy ttr.ic vi tu van dAu tu chimg ktodn r4i Viet Nam.
Nga, hang & phan bSi klonn diu tu dni hSn vao C6ng ty C5 phln QuAn ly Qui Diu tu Chrtng ktD6nBen ViCl h kloan dAu tu vao c6ng ty liCn k6t do Ngen heng:
r c6 dBi dien trong HOi ddng Quin tri ho{c cip quan ly uong ilBong ctLa c6ng ty nAy;. c6 quyan lham gia vlo qu, tdnh ho?ch dinh chlnh sdch; vt. c6 nnh hudng t 6ng kC d6i v(ii c6c chhh sdch tAi chinh vn hogr ilong cta c6ng ry ,lay.
T?i ngly 30 lhrng 12 nrm 2Ol t, NEen tArS (ra tho6i v6n 4i c6ng ty li6n k& nAy.
T6ng s5 nhin vi6n
Tai ngly 3r fi6r8 12 n[m 201t, TAp Ao]n c6 1.698 nhaD viCn (3U1Y201?: 1.390 nhan vien)
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Eor vi tiEn re k6 to6n vi trtuh biy b6o c{o tti chltrh
Don vi dan te k6 todn cua T6p doln te Ddng vicj Nam ("vND"). B6oc6o tAi chfnh hqp nh6l niy duqcl6p vA utnh bey blng VI{D, iluqc lim trdn toi hene tri6o dtug ga$ n}at ('"Trieu VND").
Nhong thay d6i quan tsang rong chinh s6ch k6 todn cria Tip doen liCn quan d6n viQc Ap dgng Th6ngtu 22 va cdc Anh hudng d6n bdo cdo tei chinh hqp nhfi cna Tap doln duqc tstnh bey lsi Thuydl minh4(b).
Thay .t6i chlnh sich k6 to6n
Thong hr s5 22l2017m-NHNN
vao ngly 29 thdDs l2 nnm 2017. NHNI.IVN ban hanh Th6ng tu s6 2zml7ITT-NHNN ('Thong tu22".1 sta rt6i, t6 sung mot s6 dilu cia HC th6ng ai khoin kE lo{n crc 16 chrtu lfn dung ban herh k}mrheo Quy6r dinh s6 4-?9/ZmayQO-ITHNN ngay 29 dning 4 nnm 2OO4 va Ch6 dO uo cao tei cnfnt a6ivdi crc rd chic rfn dung ban haDh kem rhea Quy6! dinh s6 I6/2oo7QD-NHNN ngey l8 thdng 4 nEm
2fi)? cta Th6ng d6c NHNNVN. Th6ng tu 22 c6 hiCu luc thi hanh tt ngey I thdng 4 nlm 201t.
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(d)
3.
860 c6o ttri chfnh hqp nh6r duqc lFp theo cdc Chuin muc K6 to,6n Vier Nam, Chii dO K6 torn Vi€r Nam6p dpng cho c6c T6 chtc tln dung do NHNIWN ban hnnh vn cdc quy dinh phdp lj cd liEn quan d6nvi€c 4p vI utnh bly b6o c6o tei chfnh. Cfc chuAn muc va quy dinh ph{p ly c6lien quan ney c6 thakh{c biet u€n mot s6 kJlla cgnh trgng y6u so v&i cdc Chu6n muc Bdo c6o TIi chlnh Qu6c t6 ciing nhucdc nguy€n tric vA chuAn muc k6 to6n dugc thira nhSr r,gng rai d cdc qu& gia kh6c. Do d6, b6o c6o Uichinh hqp nhft dinh kbm kh6ng nhim mpc dich phan dnh rinh htnh tli chlnh hqp nhAq ket que hosrdQng kinh doanh hqp nhAr vi Im chuydn tiAD re hqp nh6t c'ia TAp doAn theo c6c nguy€n tic vl th6nglC k€ torn duqc lhiE nhan rong rii d cdc nudc vtr c6c quyen tli phSn kh6c ngoli phgm vi Viet Nam.Hon nii4 vits st dung c6c bdo c6o Dly kl6ng nhim dlnh cho nhtng d6i tuqng st dung l}6ng ifugcbi& v6 cdc nguy€n tic, tht t\rc ve th6ng lg k6 todn cta Viet Nam dp dlngcho crc t6 chrc tin dung.
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C6c b6o c6o tAi chlnh hqp nhAq ngoai trt b{o c6o luu chuy6n tian rc hqp nhAq duqc lap t€n co sd ddntich theo nguyen tic gid g&. B{o cAo luu chuydn tiAn t€ hqp nhfu duqc I6p lheo phuong ph6p trvcti6p.
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Nser hlra ThroEs Eft C6 phAn Btu Vif.Th. i EM To'r. al2 Ncoytr TIi Mirh KbiPhdlls 5, QolD 3, Thbt pb6Hd c'b,Mi,viar NrmThuy& rDiDh Mo c6o rti c}fni hqp nhAtcho DIm Lat thtrc Dsty 3l thirs 12 nIm 2.018 (dap lh.o)
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vlo ngly ? lhrng 2 nam 20tE, BO Tei chfnh baD hanh Th6ng nr s6 l6120l&Tr-BTC hudng dan mOr
sii diAu vA ch6 dO rai chJnh d6i vdi d chic tfn dung, chi nhdnh ngan hbg nudc ngoei ('Th6ng ru16"). Th6ng ru 16 c6 hieu luc rhi hlnh u ntly 26 rhdng 3 nlm 2olt va $ay rh6 Th6ng u s605/2013/TI-BTC do B0 Tai chfnh ban henh ntAy 9 th6ng I nem 20!3.
Nhirng thay ir6i quaD trang uong chinh sdch k6 toSn cria TAp doer len quan d6n vi€€ ep dung.Th6ngru 16 v) c6. lnh huong d6n b6o cdo l}l chinh hqp nhit cia Tap doan duqc trinh bAy tai fiuy6l minh4(x).
T6m tit nhrng chinh s6ch k6 todn chn y6u
Sau day le nhiing chfnh sSch k6 todn cht y6u dugE TAp doaLn 6p dung trong vie lip b6o ceo di chfnhhqp nhtu nly.
(a) Co s& hgp nhdt
(i)
4.
CArrg ly con
C6ng ty con h c6ng ty chiu su ki6m sodt cta TAp doan. Sg kiem sodt Day dn tai khi TAp doen c6q yan chi ph5i crc chlnh sSch ai chfnh vi hoet dong cta c6ng ty con nhim thu dugE lgi fch kinh d ttcrc hoat dong cria c6ng ty con nay. 860 cdo tAi chinh cta c6ng ty con dugc bao gdm rong b6o cdo teichfnh hqp nh6t ki tt ntAy quyAn kiSm sodt bit dA', cd hiCu lgc ddn ngay quyCn ki€n sodt ch;m dt't.
Khi c6 su kJldc biet gifa chlnh sdch k6 to5n cria c6ng ty con ve Ng6n heng thi c6c di6u chinh cin thiCtduqc thuc hien trhirn ddm bdo t(nh nhit qu5.n cria c6c chfnh sdch kd to6n duqc 6p durg cho muc dtchI6p bro cdo tAi chinh hqp nhir.
C6ng ty EOn kA
C6ng ry fien kdt le c6ng ty nA TAp doen c6 inh huong d6ng k6, nhung ktr6ng kiam sodt, c6c chlnhsdch Ai chhh ve ho$ dong cria c6ng ty li€n k6t nay. C6ng ty tiCn k6r ituqc hflch todn thco phusngphdp v5n chrt sd h u. Theo phuong phdp v5n chrj sd h{tu, c.ic kboAn iliu tu v}o c6ng ty t€n k6t dupghi nh6n ban diu theo gid g&. Sau dd, gi6 tri ghi s6cta khodn dAu tu duqc itiau chlnh theo nhtrng thayrdi cria phAn so htu cria TAp doen trong rai sen thuin ota c6ng ty li€n k6t.
860 cro ltri chtnh hqp ntrAt tao gdn ptrdn ma f6p doln duqc hudng trong thu ohflp vA chi ph( cda c6ngty litn kiir sau khi diEu chlnh theo chinh s&h kd to6n cia T$p ibar, tt ngiy bit dAu cho tdi ngly chAmdrit su dnh huong il{ng k6 ii6i voi don vi ney. Khi phln 16 cua c6ng ry liCn k& m} TAp doAn phii chiase vugt qu, tqi fch cua Tap doin Eong c6ng ty li6n k6r, gid trl ghi s6 cta khorin dAu tu st dugc ghigiem tdi bing k}6ng vI drmg vi€c ghi nhan cdc khodn 16 pbdt sinh trong ttrung lai Et cdc ttoen 16
thuoc pham vi mn T0p doln c6 nghia vU phdi trd hoic de Ei thay cho c6ng ty tiCn k6t.
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Nser hlDs Th'tftrs Dri C6 phin Bin VietTta nhi HM TowD,4l2 Nsuy3r Thi Minh xlaiPhulnE 5, Quon 3, Thtuh ph6 H6 ChI Minh, Vilt NamThuy6t rDirh b6o do Ai chlnh hsp nhltcho r5m I6t thfc nsly 3r thdDs 12 nlm mrE (ti6p tleo)
(ru) Cdc giao .lbh irv& loqi tr* bhi h?p nhdr
Cec giao dich ve s6 du Eong n6j bO Tap doao ve cAc khoen thu nhap var chi phi chua thuc hiCn ti cdcgiao dich noi bO duqc loai trt khi Up bdo cdo lei chlnh hqp nh;t. Khoin lai ver 16 chua lhuc hien pllitsinh tir cdc giao dich v6i c6ng ty li6n k6t duqc trt veo kloen dAu ff rong pham vi lqi ich cua TAp doADt?i c6ng ty fien k6t.
C6c giao dich bing ngogi tQ
Tnnic ngay I hAng 4 ndn2olq
Tfi ci c6c nghiEp vu ph6l sinh duqc hach to6n theo nguyCn tC, Cdc khonn muc tian tC c6 g& ngo4i tCdugc quy il6i sangVND rheo ri gi6 dp dung tai ngey ka thtc L, k6 to6n nem, c6c khoan muc phi dan!C c6 g6c ngoai t€ duqc quy d6i ra \".ND rheo ti gid rai ngAy phdr sinh nghiep vu.
C6c giao dich fien quan d6n thu nhfp/chi phi bing ngoai tQ du.oc quy d6i sang VND theo ti gid t4ingly phrt sinh giao dich. Chenh l€ch ti gi6 do d6nh gi, lAi c6c ttri san va c6ng ng bing ngo4i tQ sangVND t?i ngay b6o c6o heng rhrng dvqc ghi nhan vio r.ii khodn "Ch6nh lech ri gid hiSi dodi" fi€n bangcan d6i k6 to6n hqp nhA( va duqc ghi nh6n vao bdo cdo k6r qud hogr dQng kinh doanh hgp nhir viocu6i kj, k6 todn nam.
Tt ngat I utng 4 ndn20l8
Tfi cA cdc nghi€p vu phdt sinh cua Tap doen duqc lBch todn theo nguyCn t€. C& khortur muc dEn tEc6 g6c ngoei l€ duqc quy d6i sang VND theo ti gid giao ngay tfli thoi itiam cu5i ngey lam vie{ cu6icr)n8 cta ky k6 to6n nnm n6o $ gi6 nny chCnh l*h nh6 hon l% so v6i ri gif binh quin gia quy6n muav b6n cta ngay hm vi€c cu6i c ng crla kj'k6 to6n nnm, fiudng hqp t] ei, giao ngay tai thdi di6n cu6ingey lem vi6c cuiSi cung cria ky k6 roen nemchenh lCch ldn han holc bing I % so vdi tj gid btDh quengia quyAn mua vi bdn cta ngly llm viQc cu6i c ng cia ki k6 toen nlm th1 Tap doan dtng ty gid blnhquin gia quy6n mua vh bdn cU.a ngay lZrm vifr cu6i cr)ng cta lcy k6 lo6n nim. Cdc kloen muc phi tianlC c6 g6c ngoai te duqc quy il6i ra VND theo ti Bi6 rai ngey ph6l sinh nghiep vu.
Cdc Biao dich lien quan d6n thu nhfp/chi phi birg ngosi tC illrqc quy d6i sang VND theo ti gi6 binhqudn mua vi bdn chuy6n ktoin giao ngay tEi ngiry ph6t sinh giao dich. Chenh leh ry gid do d6nh gidlai cdc t san va c6ng nq &g ngoai tC sang VND fu nghy bdo c6o htrng thdng aluqc ghi nhin vao tnikloAn ChCnh l*h ti gi6 h6i dodi" ren bdng can d6i k6 todn hqp nhfu ve duqc ghi nhAn vlo b6o croket qua hoct dong kinh doanh hqp nhfi vio cu6i ki k6 ro6o nnm.
ViCc rhay it6i chinh sdch k6 todn neu tr€n ilugc 6p dung phi h6i 15 ve ktong c6 enh hudng trQng y6ud6n tqi nhuan hqp nh{t sau rhu5 ctu Tap doe,n cho nam t6t ttrUc ngy :t th6ng 12 nam 2olt.
(b)
Miu 805[CTD-HN( Don hdnh theo ni6ns tu si
49/20)4./TI-NHNN n&y 31 thdnS 12 ndn2011da NBan hdnS Nhn nvsc Viat Non)
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Ti6n vi cdc kholn tuong iluung tilnTidn vtr cdc khodn tuong ituong ti.n bao gdm dan nua, vtrng, kim loai qu, ve dd quy, tiCn grti ftanhlodn Bi NHNNVI{, tln ptri6u Ctrfnn ptri ve cac chrimg tri cO gia ng;n hcn k}dc dt diAu kien l6i chi6lkhiu vdi NHNNVN, chune khodn c6 thoi h?n thu hdi hoAc ddo hgn kh6ng qu6 ba 6rng kE ti trgaymua. tien gui va cho vay cdc t6 chic tin dung khdc voi h, hen }:h6ng qud ba thrng kA tt ngey gti.
(c)
t6
(d)
(e)
NgSr hllg TluoEs mpi C6 phAtr Ban vietTA'a nlt HM Tortr,412 NsuyEr Thi Mitrb lOEiPhut4 s, Qofr 3, Throh pt5 Hb LDi MiDh, viet N.rIhuy& minh b{o cio rti chlnh hqp 5tcho nlm k6t thdc tlgty 3r th6Dg 12 m 2018 (d6p rhco)
M,u BOs/T]CTD.HN( Da^ hnnh fico Thang d, sij
19/2014/TT-NHNN ^gd,31hn
g 12 tudm2014cia NgA^ hAig Nhd nutc ViCr Nan)
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fidn giri vl cho vay c6c t5 chrtu tin dgng kh{c
TiCn 8t'i tai cdc t6 chuc rln dr$g khdc bao gdm den gui thanh to6n va rian g'.'i c6 ky hen lei cec t6 chrictin dunt kiic c6 hy hen g6c k}6ng qud ba thrng.
Cho vay crc t6 chfc dn dung khdc h crc kho6n cho vay c-rc t6 chrrc tin dung Lhrc c6 k, htn g& kh6ngqud muli hai lh6ng.
Tidn gui thanh tMn r4i cdc 6 chuc rin dgng ktdc dugc phan 6nh tlEo s5 du g6c.
TiSn gui c6 k! hgn vi cho vay c6c t6 chric tfn dung khrc duqc phan ,nh theo s6 du g6€ tri, di du phbngrui ro tfn dgng.
ViCc phan loei rii ro rfn dlrng d6i v6i c6c kto6n den gui c6 lci han ve cho vay c6c ti5 chfc tin dungkhdc vA tich l6p du phbng tuong ung duqc thuc hien rheo quy dinh rsi Th6ng tu s6 OZ2O l3/IT-NHNTNdo NHN^M ban hanh ngly 2l thrng I nim 2Ol3 quy dinh ve phen logi tei srin c6, m'ic trfch. phuongphdp trfch 4p dv phtng rui ro vd vi& st dung du phbng dd xt l, nti ro trong hoqt dQng cria t6 chtrctin dung, chi oh6Dh ngar hang nu6c ngotri ('"Th6ng tu 02") vA Thdng tu s6 O9/2014/TT-NHNN doNHNtwN ban hlnl Dgly l8 rh6rg 3 nnm 2ol4 vi viQc srta il6i vd b6 sung rn0r s6 diAu cua Tt6ng tu02 ('Th6ng lu 09"). Theo d6, TAp doan thuc hien vi* phen lod nq vl lrich l6p du phbng cu the chocdc khoAn tian grti c6 hi h€n vA cho vay cac t6 chri,c tln dung kh{c theo phuong ph6p duqc trinh b}yr4i Thuy6t minh 4{0.
Theo Th6ng tu 02, TSp doen kt6ng phAi trlch lap dtr phbng chung d6i v6i cdc kJloan tiAn gui vh chovay c6c t6 chriE dn dung kh6c.
Cho vsy khdch htng
Cdc khoin cho vay ngin har t! cdc ktodD c6 thiri h$ cho vay ddn B$r nEm tfnh ru ngey gini ngen.C6c kho{n cho vay trunt hen c6 thdi hen cho vay tt trcn n$t nlm d6n n{m n5m tfnh tu ngAy giai rlgan.Cec khoan cho vay dei hSD c6 llldi h$n cho vay trtn nlm nlm .fnh tt ngey gidi ng6n.
Crc thoin cho vay kh6ch heng duqc phAn 5nh theo s5 du nq g& ri di dy phdng rui ro cho vay khdchhang.
Vioc ph6n losi no vl trlch Ep du phdng rui ro cho vay ktdch harg dugc thuE hion theo fi6ng tu 02va Th6ng tu 09 duqc Etnh t,}y t€i Thuy6t minh 4(0.
C6c *toin cho vay duqE dune ghi nhar kli quyln lqi the! hqp it6ng cua Tip doen d6i v6i cdc dbngtiCn phdt sinh tt cic kllodn vay nAy chim drrl, hay klri Tfp doln chuyCn dso cdc ktrotu cho vay naybing mot giao dich mA phAn l6n nli ro ve lqi fch gin liAn voi khoin cho vay iluqc chuydn giao cho benkhdc.
Rieng d6i vdi cdc klodn cho vay iluqc b&r cho C6ng ty TNHH MOr Ihlnh vie_n Qu{n Iy di stn cta cdcT6 chrilc tin dung ViA Nam C VAMC", duf h$h torn lhco chinh sach k€ torn du(rc uinh bay tgiThuy& minh 4(fxv).
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Nstu htrB lAucs trl0i C6 phln Ern ViftTbr nhi HM Tov& 412 NsuyEn Thi MiDb Xll,iPh'*ns s, QulD 3, Thrrh ph6 Hd CU MiDb, vicr N.mTauydr EiDh Mo do oi chlDh hqp ltclo DIE t6t 66c rsty 3I ihdns 12 nltr mr8 (6ap th.o)
MAu E0YTCTD-HN@a hnh th.o Thnns tu si
492014/Tr-NHNN ngdt 3l ,Mat 12 nnm2014cia NgAn hdry Nhh MtE ViA Nan)
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iv
(f) Phe.n b?i nq vi mllc trIch, phuong ph6p trlch lip drl phdng rtl ro tlo dgng
(i) PMn logi nq
viec phan lo8i nq cho cdc kloan tiCn gri c6 ki hqn vl cho vay c6c t6 chi'c tin dung khdc, trdi phi6udoanh nghiep chua niCm y6l, cho vay kh6.h hang vI c6c boin ng de bdn nhmg chua thu duqc tiAn
Goi chung.h'tdc knoin nd) duqc thuc hien theo phuong ph6p du'a tr€n y€u t6 dinh luqng dugc quydinh tai Diiu l0 cria Th6ng (u 02 nhu sau:
Nhdm Tlnh arrng quf h|nI Nq dt der
chuin(a) Nq trong han va duqc ddnh gid Ie c6 k}|A nnng thu hdi dly dri cd nq g6c
va lei dring hBn; hoic(b) Nq qud hgn dudi lO nSAy va duqc ddnh gi, li c6 U neDs dru h6i diy
di nq goc va le.i bi qud h?n vtr thu h6i diy dt nq g6c vi lai cdn lSi &insthdi hsn.
2 Nq clnchf Y
(a) Nsqud heD tt l0 ngiy d6n 90 ngAy; hoAc
O) Nq diau chinh L, hgn tri nq IAn dAu.
3 Ns du6'i deucbuin
(a) Nq que har ttr gl ngay d6n lEO ngAy; hoic(b) Nq eia h€n nq lin dh; ho{.(c) Ns ttuqc mi6n hotc giAm Ei do k}dch heng kt6ng d'i khi nnng uA hi
diy dt theo hqp d6ng dn dpig; hoic(d) Nq thuoE mot tront c6c trudng hgp sau day chua rhu h6i duqc rrone thoi
gian dudi 30 nSAy kB tt ngly c6 quy6t ilinh rhu h6i:. Kholn nq vi ph0n quy ilinh tai c{c tiroan l,3,4,5,6 DiAu 126 Luat
c6c t6 chrtc tjn dung; hoic. KhoAn ng vi phem quy dinh rai c6c khoeD l,2.3,4 DiEu 127 Luit c6c
t6 chrir tIn dullg; hoic. Khoin ng vi phsm quy itinh tei cdc kiodn l, 2, 5 DiAu 128 LuAl crc
t6 chic tin dung.(e) Nq tmng rhli h€n thu hai 6eo k& luon rha tra.
4 Nq nghi ngd (a) Nq qu, hgn tt I t t ngny ddD 360 ngey; hodc(b) Nq co cdu lgi thli hsD Ee ng li,l diu qud hsn dudi 90 ngly theo rldi hsn
trA nq duqc co ceu hi 6n d6u; ho{c(c) Nq co cAu hi thdi hEn trA nq lln thrt hai: ho{c(d) Knoen rq quy dinh t$i didm (d) cta Ng dudi tieu chuln chua lhu hdi
iluqc trong thdi gian tt 30 ngay d6n 60 ngAy k€ tt ngay cd quy6t dinhthu h6i;hotrc
(e) Nq phai rhu hdi rheo kdr lu6n thanh rra nhung qud llldi hBrl rhu hdi theok€t luAn thanh tra d€n 60 ngay mI vAn chu. rhu hdi duqc.
IE
Nsir hl4 ltu6e Dfi C5 phlr Ear viitTM i HM To'r,112 N$r& Thi Mirh xi.iPhutrs s, Qu{n 3, Thtoh ph6 H6 c.| Mirh, viEt NlmItuy6t Eiri bio c{o rni chlnh hqp d.cbo ltn rA tbdc ryly 3l thars 12 dln mrE (d69 lhco)
Mlu BoYTCTD-HN@at hn fi theo Thong h, sd
49DU4/TI-NHNN ngdy 3) thdns 12 irn20l4c,na NBAI hdng Nhd
^hic Viet Nam)
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D6i ,oi cdc khoin tre thay cam k6r ngo+i bAng, Tap doan phen loai ng dua Een d ngly qud hen t(nh
tt ngiy Tip doln thuc hiQn nghia vg theo cam k6t:
. Nh6m 3 - Nq duoi ti6u chuin: n6u qu6 hcn duoi 30 ngAy;
. Nh6m 4 - Ns nghi ngd: n6u qu6 hgn tt 30 ngay d6n d'di m ngey;
. Nh6m 5 - Ns c6 khA nlng mfu v6n: n6u qud hfln tt 90 ngay trd lcn.
Truong hqp n$t klrch hlng c6 nhiau hon mol ktoAn nq voi TAp doen mi c6 bit ki ktoaLn ng nao bichuy&r sang nh6m nq c6 nii ro cao hsn thl TOp doan phan lo?i c5,c Ercnn ng cbn lBi cta kh6ch hengd6 vdo nh6m nq c6 rui rc cao hdn luong i'ng voi mrrc d0 rui ro.
Kli TAp doan $am gia cho vay hqp v5n kl6ng phtri vdi vai trb la ngAn hang aiu ndi, r4p aoan fruchien phin lod c{c }lloi.,r nq (bao g6rn on khoin vay hqp v6n) cta kh&h h}ng d6 vlo nh6m r,ii ro cao
hon giiia tt6nh gi6 cta ngin hing ilAu mt5i, cdc ngen hang tham gia cho vay hqp v6n va ddnh gi6 ctaT6p doh.
T6p donn csng rhu thAp k& quir phin lo4i nq.d6i vdi kh6ch hlng do Trung lAm Th6ng tin tfn duntthuoc NHNI.{VN ("ClC") cung cep tai t}oi ili6m phan loai nq dC di€u chinh ker que tu ph6n loei ns.Tnrdng hqp ry vA cam k6t ngo?i Mng cta kh6ch hAllg iluqc phen loci vao nh6m nq c6 mriE d0 niri rothAp hon nhom ng theo danh s6ch do CIC cung cdp, TAp dotrn didu chinh k6t que phen loBi nq, camkat ngosi bADg lheo nh6m ng ilugc CIC cung cAp.
I
1
it
Nh6E Tlnh trlng qut han
5 Nq c6 ktnnlng mdt v6n
(a) Ns q'rd hfln Een 360 ngly; ho{c(b) Ng cs cdu lei thdi haD tri nq lar.diu qud hen ltl 90 ngey trd I€n theo thoi
hqn rA no iluqc co cau ld lan diu; hoAc
(c) Nq cd cdu hi thdi han EA ng dn thri hai qud hsn tleo thli h€n tri ngduqc cd c6u lei lln thf hai; ho&
(d) Nq co cdu lgi thoi hgn rA nq lln th'i ba tro len, k6 ce chua bi qu, h rhoac dd qu, hgn; holc
(e) Khoan nq quy ilinh tai di6m (d) cr.'a Nq duoi ti6u chuin chtra thu hdiduoc trong thsi gian t€n 60 ngAy kE tu ngly c6 quy6t dinh fiu hdi; hoac
(f) Nq phei rhu hdi theo k6r luan rhanh -u-a
nhung qu6 lhsi h?n tlu h6i rheok6t iufu rnanh tra ucn 60 ngay mi vin chua thu h6i duqc; hofc
G) Nq cna khrch hlog la 6 chw tin dung duqc NHNNVN cor'g b6 dE vlotinh trEng kidm soitu dic biet, ho& chi nh6nh ngaD hang nudc hgotri biphong toa v6n ve iai sar.
t9
(ii) Dpphi'ng rii ro tin dprg cg thd
Theo Th6ng tu 02 va Th6ng tu 09, du phbng cu th6 duqc x6c dinh dua tren k6t qui ph6n loqi nq vn siidu ng g6c ita cdc *lroAn nq t?i ngty larh viec c'r6i cing cria quy tru6'c. RiCnt d6i voi quycu5i cIng,du phdng clr th6 dlr.oc xrc dinh drra t€n k6t qua phen loei n9 ve s6 du ng g5c cria cdc khodn ng tgingay lem viec cu6i ctng cia (h6ng I l- Du phbng cu thd duqc x6c dinh dua trcn viec st 4mg c6c ti lC
du phdng sau day d5i vri'i s6 du nq g6c sau *rhi trt ili gid tri tit sen beo dim tfi duqc khiu trt. Tj l9dU phbng cu thC cho ttng nh6m nq dugc quy alinh nhusau:
'Ij lQ dg phbrg cg th6
NsAn hi,ls Thuulrr m{i C6 ph}n Btn VietToe nLlL HM Toso, Atz Nguy6n Thi Minh X.IaiPhutns s, QutD 3, Thloh ph6 H6 cl Mitrh, viet NmThuy6t minh b5o do tni chirh hsp nh6rcho nem k6t thfc llgay 3r ${ns 12 nlm 2118 (ti6p theo)
Nh6m I - Nq dri deu chuanNh6m 2 - Nq cAn ch'l yNh6m 3 - No du6i fieu chuanNh6m 4 - Ng oghi ngdNh6m 5 - No c6 kha nlng mft v6n
Mlu Bos/TCTD-HN@an hanh.heo Thanc tu stj
49o014/TT-NHNN nsny 31 hn s 12tu n20t4cia Ngan hAng NhA nv,jtc Viet Non)
O7o
5%20%50%
100%
I
i-
Gia 4 tei sAn bno dem duqc khiu ftt theo ti 1€ quy ilinh tai Khoan 6, Diau 12 cua Th6ng tu 02.
Ttri san beo dim la dong san, bit dQng sdlrr vd c6c Ai seo beo daLrn kh6ng phdi lh vtrng mi6ng, chrimgkiodn Chinh phri du.oc ni6m yCr tren Sd giao dich chrmg k}o6o, chrmg khodn do doanh nghiep hoict6 chfc tin dung khdc phft hanh c6 gid.tri tt 50 ri VND ut ICn d6i voi khoan ns cta kh6ch heng lenguoi li6n quan cria T5p doeLn va cdc d6i hrqng kl{c theo quy iliDh t?i Diau 12? Lu6t c6c td chtc tindung va tai srn bio dem c6 gi6 td tt 2OO ti VND trd len duqc dinh gi6 boi t6 chirc c6 chtu nlng thimdinh gid. D6i voi cric truong hqp ktdc. Ai sam beo dam duoc dinh gi, theo quy dinh va quy trinh noib9 cta Tep doar,.
Tfli ngay 3 I thdng I 2 nnm 201 t, TAp doiln Eich lap du phbng rui ro lin dung cu rha dua tr€n s6 du nqg6c, gid tri tei sdn bao dern ilrgc kheu tri vAr ket qu6 phan IoEi nq tAi ngdy 30 lhdng 11 n5m 201t(31/lZ2Ol?: dva trCn s6 au ns g6c, gia Ei tai snn bno dAm du.oc kh6u trn ve k6t qun phin losi nq taingay 30 th,6ng ll nIm 2017)-
(iii) Dy phing r ru tin dtorg chung
Theo Th6ng tu 02, mot khoin du phbng chung ciinB duo-c lap voi mi,c bing 0,75% 6ng s6 du cta cackhoar ng trt cdc khoen din gti vh cho vay cdc t6 chfc tfi dung khAc ve c6c khoan ng duqc phan IoBiv)o nh6m nq c6 khi neng mAr v6n tai agny lim viCc cu6i ctng cua quy truoc ho& tai ngny lilm vifocu6i cDng cta thrn8 I I il6i voi quy cudi cing cua lc, kC todn nim.
Tai ngay 3l th6ng 12 nlm 2018, Tep doiLn fiich d\r phong rui ro tin dung chung dlra tr6n cdc s6 du nCu
tren tai nghy 30 thrng I I ntut2'18 (3ll l2t2ol7: dva tren crc s6 du nAu tren qi ngey 30 thdng I I nIm2Ot7).
20
(v)
Nsir htDs TtusIg m{i c6 pbh Bir viCtTt'! Dhl HM Town,4l2 Nsuy& TliMi XhoiPhElns 5, Qufu 3, ThLh ph6 Hb chi Mtnh, Yiet Nrr|IrlorA DiDh 160 do Oi cttuh hqp Ehltcho EID tar t}6c Dray 31 6a|lt ,2 trIo rE (66p rhco)
(iv) XAg nqxdu
Ng x6u lA cdc khoin ng thuOc c6c Nh6m 3, 4 vA 5.
Cdc kloln nq xiu duqc xt ly nii ro tfn dung rheo quy& d6h cia H6i d6ng Xt ly Rti ro cta NBanhemg sau kli (H xem xdt ttr6y mgi nO tuc cin (hi6r d€ thu h6i ktonn nq. bao gdm cn c6c hlnh dong phdplj iliu klr6ng c6 k6t quri.
C5c khoin no xiu su du@ xt lj bing ngudn du phdng khi dusc pha, loqi vlo Nh6m 5 ho& kni khdchhtrng vay bi ph, sAn ho{c gini thd (d6i vdi. trut ng hqp k}r6ch hing vay IA t6 chrc. doanh nghiep), ho&kli ktdch harg vay ch6t holc E#t dch (d6i vsi trudng hqp khrch heng vay le c6 nhan).
Cdc khoAn ng x6u iti xri lj bing ngu6n du phdng duqc th€o d6i d tiLi kioAn ngoai beng. Cdc boAndan du dur tir cdc kloin nq x6u & xt lf. bao gdm ci tiin tu viQc bdn ttri sdn bao ddm cia cdc khornnq x6u it6. sE du. c ghi nhin trong b6o cdo k6t que hoat dong kinh doanh hqp nh6t kJri Ggc nhAn.
hin ng cho VAMC
TAp doln thu-c hiCn brn ng ll cec khoeo cho vay khech hang cho VAMC $eo Nghi dinh s653r2OI3IND{P do Chtun phi bar hnnh ngay lE th6ng 5 ndln 2Ol3 ('Nghi dinh 53"), Nghi dinh s{i34r2015/ND{P do Chinh pht ban hanh ng}ry 3l rh6ng 3 nlm 2015 sua d6i va b6 sung niit s6 aieucua Nghi dinl 53 ("Nghi dinh 34"), Thong tu s6 19/2013/m-NHNN do NHNI'IyN ban hlnh ngey 6thdng 9 nrm ml3 ("Th6ng tu 19"), Th6ng ru s6 \4I2015/TT-NHNN do NHNIWN ban hioh ntay 28th6rg I nlm 2015 ("Thong ru l4'), Thong tu sii Ot/2015/TI-NHNN do NHNIWN ban harir ngey 16thSng 6 nEm 2016 ("Thang tu 0t"), Th6ng ('r silo9/2ol7Tr-NHNN do NHNNT4{ ban hlnh ngAy 14th6ng t n6m 2OI? ("Th6ng tu 09") vi viQc sta d6i, b6 sung m6t s6 dilu cta Th6ng tu 19 vI xu6t todnkh6i bAng can d6i k6 rodn theo cdc hu6ng dan trong C6ng vrn s6 8499/NHNN-rcKT do NHNl.rvNban hbh ngly 14 rhrng I I ntrm 2013 ("COng vnn 8499") vA C6ng vin s6 925NHIIN-TCKT doNHNNVN ban hlnh ngly l9 thdng 2 nIm 2014 ("C6ng vln 925").
Chinh s6ch k6 to6n cho cr6c khoen Dg duqc b6n cho VAMC dugc Einh bly d Thuy6t minh 4(hxv).
Mlu B0YICm.HN@an hanh heo ?h6ng tu sti
49/20)4/TT-NHNN nSdy 3l tMng 12nd^2014cio Ngan hd,g NhA nutc ViQt Non)
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I
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2t
NsirN hAns Ttl,qltg r$t C6 phh Bttr vifrTbr i HM Tostr. 1r2 Npytr Tht Mhh KhriPhutDs s, Qofr 3' Tti ph6 Hd cht Mitrh, viet N.m'ttuytr Eirh Mo do oi chhh bop rh6rcbo rrD r& 6d. Dsly 31 t}lrr 12 rID z)r8 (rilip hco)
Mlu E0,TCID-HN(Da hbn heo Thbns tu sd
49/2014/TT-NHNN ndy 31 tMde 12 nbt 2014c,no N$a hd,B Nha
^',tc YiA NM)
Y
I
I
{v
:
I
(S) Crtc cem k6t ngog blng
Cdc carn k6t ngogi baDg bao g6m c6c khoAn bAo Enh, ch6p nh{n.thanh tMn vi cdc cam k6t cho vayki6ng hty ngang vO di6u kien ve c6 Oldi gian (huc hie-n cll th€.
Crc khoen cam k6t ngod bAng duqE phen lo$i nhu sau:
Nh6m DFh nghia
I Cam k6l dt tiCuchuin
Cdc cam ket mi Tap doan d5nh gi6 ltr khdch hlng c6 kta nlng thuc higndAy dt c6c nghTa vu theo cam k6t.
2 Cam k6t cAn ch'i y C6c cam k6t mA Tfp doin ddnh gi6 h k}6ch hlng kh6ng c6 kle nIng thvchiQn nghia vp theo cam kiir.
3 cam k6t du6itiEu chuAn vA cdcnh6m c6 nii rocao hdn
C6. cam ker thuoc n$t trong cdc tnrdng hqp sau:. Cdc cam kA vi pham quy dinh lBicric kloen 1.3,4,5.6 Diau 126 LuAl
cdc t6 chw dn dung; hoic. Cdc cam k6t vi phlm quy dinh lBi c6c kloin l, 2, 3,4 DiAu 127 LuAt
cdc td chuc tin dung; hoic. C6c cam k6t vi phem quy diDh tei cdc ktoin l,2,5DiAu 128 Lu6t cdc
t6 chria tin fung.
Tlrco Th6ng lu 02 vl Th6nt tu 09, vifc phar logi cdc khoin cam kA ngoBi b6ng d'JqE thuc hiin chinhim muc d(ch quin ly, d6m Mt chAt luqng hoer ilQng cip tin dpng. Kh6ng c6 du phdnt nlo dugEl6p cho cdc khod,n cam k6r ngogi bdng, tni khi Tip doan d'rqc yCu clu phii Guc hi6n ngh-ra w lrA thaylheo hqp it6ng bao lenh. trong trudnt hqp d6, klloir lli lhay ilusJ phSn loai vl trich lgp du phdng lhcochtnh 6{ch kd ro6n dugc rtnh t,ey l+i Thuya minh 4(0.
(i)
(h) Chrlng kho6a tliu tu
PhAD biChri,ng kho6n dlu tu bao gdm chring k{rodn dAu hI sin s}ng dii bdn v} chring kho{n itlu ru gio it6nn8ay dro h$n. TEp doln phan loei chring kiodn dAu t'r t?i rhoi di€m mua li chring khodn dAu tu siaseng d6 b6n ho& ch'rng klro6n diu ru gi0 d6n ngly ildo hen. Theo COng \Jrn s6 260INHI.IN-TCKTdo NHNNVN ban hAnh ngly 14 rh6Dg 4 nlrn 2009. diii vdi khoao muc chtng kho6n dAu ru, TAp dolnduqc phdp phan losi lti t5i ila mor lln sau khi phan loei lin dAu tgi $oi di6m mua.
Chrinp khodn dlu w sdn sdnp di Mn:
Chung khodn dAu ru sln slng ila bdn la chring ldodn ng ho& chtng kho6, v6n ilu$ gio rrong thdigian kh6ng En dinh uu6c v) c6 th6 tlugc Mn trong mai thoi di€m.
Chine khodn iliu ttt cifr dln npny ilio han:
kio6n itAu tu git d€n ngey ddo hsn la ch[mg khodn nq c6 ki h€n c6 diDh, va cdc khodD thanhdinh hodc c6 tha xec dinh duqc, ma T{p do}n c6 y dinh va c6 k}e nlng niim gitr d€n ng}y d6o
Chrtngo5n c5hqr.
22
(ii)
Nsir hlDs Thrurr D?i Cl phln Btn viQtTo! I HM Torq {12 Nsuyau ThiMinh KhaiPt'rnlE s, Qofo 3, Thtnh ph6 H6 ctl Mirh, vi€r N.mIhuy6r mioh hao c6o oi chhh hqp fiitcho nam k6t rbfc bgly 31 rhdng 12 nlm 2118 (ri6p theo)
Ghi nhAD
Tap doln ghi nhin chung khodn dAu tu tai ngAy kh@ lenh d6i v6i chtng khorn niCm y6t hoac tai ngayTap doln chlnh thrrc c6 quyan sd h0u theo quy itinh cua phrp luAt d6i voi chtng khorn chra ni6m yA.
MIu B0SnCTD-HN@ah hA thco ThAtg tv si
49/2O11/Tr-NHNN ^gdy
3l fin C12nhn2Ol4nia NgAn hn,.g NhA tui,c ViCt Nan)
,{/T
\h
(iii) Do lqtngChttg khadn vla
Chring }Jrodn v5n sir slng dd b,6n duqc ghi nhan ban diu 6eo gi6 g5c, bao gdm gi, mua cong cdc chiphi mua c6 liCn quan trvr ii6p nlu cli pht mOi gioi. giao dich, cung cip th6ng tin. phf ngen heng (niiu
c6). Sau ghi nh6n ban dAu, cdc chrhg klodn nly it'rqc ghi nhin theo gid tri thdp hon gilra gi6 dang thinhan ren s6 sdch va gi{ thi truong v6i s6 t5 giirn gi6 iluqc ehi nhin vlo b6o cdo k€t qud hoet dQng
kinh doanh hq? nhAt.
Gid thi truong cta chring klo6n v6n s;n slng dA brn de ni€m ydt la gi6 d6ng cta l+i Sd Ciao dichChring kho6D Thlnh ph6 g6 Ctri t*,tlnl \/a sd Ciao dich Chrmg khodD He NOi Bi ngly kii (htc lci k6todD nlm.
cir rhi trudng cia chung k}o6n v6n sin slng dC b6n chra nicm y6t nhung da du.oc dnng ki giao dichts€n thi truarng giao dich chlmg khodn cr]a c6c c6n8 ty dfi chring chua nicm y& thi trudng ('thi truongUpCom") ln gii d6ng cria cia thi tniong Upcorn taj ngAy k6t thfc lcj,ki todn ndm.
ci6 thitruong cta ching khoar v6n sin slng dd b6n chua Diem y€t nhurg de duqt dlrg ky giao dichEen lhi trudng phi 4p tn ng ("ti truUng Orc) h gid binh quar cia cec gi, Siao dich tgi ngay k€l thdc
kj' k€ tod.n nlm duqc cung c6p boi ba c6ng ty chimg khoSn c6 v6n diau le Etn 3OO ti VI{D.
Crc chtmg khodn sAr seng de b6n kh6ng duqc ph6p mua btu w do trcn thi tniotrg ho& kh6ng $a x5c
dinh duqc, gid thi truong th) k}6ng duqc l6p dEphong mI dugc phan 6nh theo gid g6c.
Chint klrodn nt
Chtng ktodn nq dn sAng d6 utr vI chrtng khorn ng git d6n ngAy ildo hsn duqc ehi nh0n ban dAu theogiri g6c, bao g6m gi6 mua vA cdc chi phi mua c6 lien quatr truc tiap nlu chi phi m6i gioi, giao dich.cung cdp th6ng tin. thu€. tg pfri va pru ngan.mng (n6u c6). Sau ghi nhan ban iliu, cdc.chung kho6nnhy duqc ghi nhen theo gid g& duqi phan b6 (chiu rdc ilQng cna vits phan b6 gid tri chi6t khAu va gi,tri phu EOi) trt di du phbng nii ro ch&ng Erodn dlu ru Oao gdm du phbng rui ro tft dung vA du phOnggidm gid chtng ltodtr). Gi, td.phu trSi vl gi6 Ei chia }lte! phdt sinh tt vits mua cdc chtng l$ornnq duqE phan b6.vlo b6o c6o kAt quA hoct dong kinh doa hqp nhit theo phusng phAp irutmg lhingtrong thdi gian nim gilt. Trong trudng hgp cA. chimg ktorn nay du$ b6n tsudc ngAy ifio h8n thl gi6tri phu troi ve gi6 tri chi€t khau chEa phen b6 du$ ghi nhin toln E vAo b6o c.do l& qun host itongkinh doanh hqp nlril tai ngAy b{n.
Clrung kho6n n9 sEn slnt da b6n dE niCm y6t duqE ghi nh6n lheo gid g6c lIt ili du phbng giem gi6bing crch than }]|6o gi6 d6ng cta cia Sd ciao dich Chung khodn Ha NOi lEi ngey k6t th,ric Id k6 todnnem.
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Chrmg kto6D ng sin s},lg dA b6n vA chfng k]lorn nq gis d6n ngay deo ha$ h tr6i phi6u doanh nghiepchra niem ya duqc ghi nh6n theo gid goc tnt di dlr phbng rui ro tfn dung fie! quy dinh cta Ti6ng tu02 vA Th6ng tu 09 duqc trtnh bay lai Thuy& minh 4(0. TAp doen chl lop dlr phOog rni ro chhg Llro6nnq git d6n ngey ddo hsn kh{c kni c6 d{u hiQu v} su giim gid chtng kh&n kc; dni holc c6 bing cht gch6c chia ring TSp doan kh6 c6 th6 thu hdi dAy dri khoAn dAu tu nAy.
Lai sau khi mua cu. chung khotu nq sin sAng dd btu vA chhg kiodn no giu ddn ngay d6o hqn duqcghi nhan vao bdo cdo k€t qun ho4 dong kinh doarh hqp nh6t tren co so ddn dch- IGoAn tian l6i d6n(fch truc kti Tip doiD mua sE dugc Bhi gid'm gid gri{ khi nhAn dugc.
Du phbng nii ro chtng ktlodn iliu tu iluqc d3 c6p d u€n sC iluqE holn nhap khi gid tri c6 tha thu h6icta chring kho6n ttrn-g tCn sau khi lap dU phbng. Khoin dlr phbng chi t ugc hoan nh$p trong pham visao cho gid tri ghi s6 c0a crc chtng I}lo6D nAy kh6ng vugt qu, gi6 tri ghi s6 cria ching kti gii dinhkt6ng c6 kho{n dU phbng nao ira dugc ghr nhan.
(iv) Dnag ghi rrhan
Chri,ng kto6n dAu tu du6 dimg ghi nh6n khr c6c quyen nhin cdc ludng 66n tt c6c cht g khorn nlyda chim dft ho& TAp doin iti chuy.n iti phAn lon;i ro vI lqi ich cttvi& sd htru c6c chung kiornndv.
Mi phidu dic bie. do VAMC phl hnnh
Trdi phiiu dfc biet do VAMC ph6t hanh h gi6y td c6 gid c6 thoi hon do VAMC phrt haDh de mua nqxAu cta Tip tloln.
T6p doen hach rcdn nghiQp vy mua bdn nq bing r{i phi6u drc biet theo c6c hu6E g dAn ront COng vlnE499 va C6ng vln s6 925.
Cho m6i khoAn nq x6u duqc b6n cho VAMC, Tip doan nhAn duqc tuong img InOr ndi phi6u d[c bi€tdo VAMC phrr hAnh. M€nh g16 rei phi6u d& bier tuong img vdi gid tri ghi s6 du ng g& cria kJroinnq xdu sau lhi kh6u tr& s6 tiin du phdnS cu thd <h trfch Ep chua sri dung cho khodm nq xdu d6.
Khi ho}r thinh. tht tttc mua b& nq xlu, Tip doAn g[i gilm gi6 tri ghi s6 cta thoin ng xlu, st dungdu phong cu th6 & E(ch lip chm st dung. D6ng thoi, Tip tloln ghi nhsn tr6i phi6u d& bier do VAMCphdt he,nh veo tAi kloen chri'ng kho6n ng giil d6n ngly ildo hp do cdc d chrrc kinh 16 tronS nu6c ph6thenh theo rnenh gid ve sau d6 duqr phen {nh tlleo gid git lrt dU phbng rui ro.
D6i v(jli cdc trdi phi6u d& bier do VAMC ph6( henh, duphdng cU thd duqc tlnh va trfch lop th€o.huongdEn cira Th6ng tu 19, Thong tu 14, Th6ng tu 0E vI Th6ng tu 09. Theo d6, du phbng cu $6 di thiiuphAi Eich IAp rgi ntm tong ki hao cta trdi phi6u d& bia h klloin chenh l€cb duong giils 20% rn€nngi{ cta ffii phi6u dic bifl d6i voi tsdi phi6u c6 k} hp 5 nlm tni s6 riAn thu hdi nq cria kiodn nq xAuc6 li6n quan. RienS it6i v(ii cdc trdi phi6u d& bi$ duqc gia han thdi hgr tt 5 nim ICD lO nrm th€o c&vln ben kt6c c6 lien quar cta co quan quln ly nhn nuoc c6 thAm quyin, Tap doln tst h l6p du phbngcho kJloin chCnh ltsh duong giila lO% menh gid cta trdi phi6u dtc biet ri) s6 tien thu h6i nqcia t}loinng xdu c6 litn quan. Hang nerrl trong rhdi h8n 5 ngly l}m viF liAn k€ tru6E ngdy tuong rimg v6i ngaytrdi phi6u ddc biet dan hen, TEp doen cAn tr(ch lap d'l s6 dy phdng cu thA n6i uen. Du phdng rui rocho Edi phi6u d& biet dugc ghi nh6n vlo Mo cro k& que ho8l d0n8 kinh doanh hgp nhit.
TAp doan kh6ng phii tdch lop dU phdng chung il6i ,oi cac trei pli6o O5c tig nay.
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C6c c6ng cg rli chlnh ph6i sinh
C,nc hgp iring kj haot dln t€ vd cdc h{p dng hodn dii tib. .e
Mlr B05flCTD.HN(Ban hanh theo Th6^g tu stj
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Cdc hqp d6ng ki han tiin tf vir cdc hsp d6ng hodn d6i ren 6 duqc ghi nh6n trong bdng can d6i k6 todnhqp nhfi rheo gi6 tri hqp d6Dg. ChCnh lQch gi[a s5 luqng tiin tg cam kA mua/bdn theo ri gi6 ghi o€nhqp il6ng va s6 luqng ti6n 4 duqc quy d6i l}le! ri gin blnh quan mua va brn chuy6n khoen giao ngaytai ngay hieu lvc cta crc hqp d6ng k! han ridn rf va hqp ddng ho5n d6i tiEn r€ dusc phtu b6 vno b6oc6o k6t que ho+r dong linh dosnh hqp nhit theo phuong ph6p dudng thing trong thdi giat hiCo luccta c6c hqp d6ng nly.
55 du cta hqp d6ng h, h€n lian lC duqc d6nh gi5 lgi theo ti gi{ b)nh quSo mua vir b6n chuyin khoturgiao ngay tai thsi diAm cu6i ng)'y hm vigc cu6i cing cta rn6i th6ng. ui/5 chua thuc hien iluqc ghinhan vlo chenh leh ry gi6 h5i do6i u€n beng can d6i ka toSD hqp nhA cu6i n6i th6Dg va duqc k6tchuy6n vio b6o c6o k6t qud hoat dong kinh doanh hgp nhit vao fioi di6m k6t l}ldc ki k€ todn nam.
Phin logi cric c6ng cg lii chinh
Nhim muc dich duy nhit Id cung cAp cac th6ng tin thuydt minn vA tAm quan treng cria c{c c6ng cu ttrichinh d6i voi tinh hinh lii chinh vl k6t que hoet dQng kinh doanh cria Tip doin va tinh ch6t ve mfcd0 rui ro pha sinh tt c5c c6ng cu ai chinh, Tap doan ph6n loai cdc c6ng cu tii chinh nha sau:
(i) Tdi sdn oii chlnh
Tni sdn tdi chtnh dlvc e dinh theo B d tti hop ti thing qua blo cdo kA qud hoat dAng kihh doanh
TaLi ein tii chlnh duqc rdc dinh lheo gi6 tri hqp l! t}6ng qua b6o c6o k& qud hoE dong kinh doa Bmot Gi sen tii chinh th6a m5n mOt trong cdc diAu ki€n sau:
. Ttri stu tAi chfnb duqc Bar T6ng Gidm d6c phan lod vlo nh6m nim gitr da kinh doanh. Tei srntli chfnh ituqc phan losi vno nh6m n;m git da kinh doanh, ndu:
- tei sen dugc mua cht y6u cho muc ilich bdn lgi trong thdi gian ngin;- c6 bing chrimg vi viec kinh doanh c6ng cu d6 nhim qrc dlch thu lqi ngin h$; ho&- Ii c6ng cu Ai chlnh ph{i sinh (ngo0i trt crc c6ng ctr t}i chfnh phdi sinh ilwrc xdc ilinh lA mot
hqp d6n8 bAo lanh Ai chlnh holc not c6ng cu phbng ngria rui ro hieu que).
. TBi thdi ifiAm ghi nhen ban diu, T6p donn *6p qi .i,n rai cfUr ueo nh6m Bi itu tii chlnh ituqcr6c dinh $eo gi5 Ei hgp li th6ng qua b6o c6o kCt qul ho$ dong kinh doanh.
C,ic hiodn diu tu ruin Efi ddn nsiry d'ao hql
Cdc kloin diu tu nim gi[ d6n ng]y il6o hen l] c{c Ai siLD t}i chlnh phi phdi sinh vdi cdc khoin thanhtodD c6 dinh ho& c6 fiA xrc dinh vtr c6 ki ddo han c5 aint ma t$p doan cO y ditrh va c6 kti nlng giiid6n ngAy d6o han, ngogi ut:. c6c tni sin tli chinh mi tsi rht'i di6m ghi nh6n ban diu de duoc TTp iloen i6p vlo nh6m l.ii sdn tii
ch(nh dugc xdc dinh the. gi6 tri hqp l, th6ng qus b6o c{o k6r qutr hofl dong kinh doanh;. crc Ai sdn t.ai chinh ih ilusc x6p vlo nh6m di stu di chlDh sfu shtrg dd b6n; vA. crc lii sen lAi chlnh th6a mAn itinh nghla v. crc ktoan cho vay va phAi thu.
25
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NraD htrr Thuurs m4i C6 phln Ban vtftTlr Dlt HM TowD,4l2 N$yln ThiMi XhdPf,ltl|g s, Qu|[ 3, Thtuh ph6 Hd cbl MiDh, vifr NirDThuy6t mirt bao c6o Oi chlllh hqp nhdtcho Dnm k& t!6c rsly 31 rh{ns 12 nlm mlt (dtp iheo)
Mlr BoVTCTD.IN( Bon hanh hco Thdng tu sti
4glzOlam-NHNN Uny 31 tM^g 12 ndn20l4cia NgA, hang Nhn ntrtc ViCt Non)
Cdc khoan cho wy vd phoi rhu
Cdc kloen cho vay vA phei thu ltr c6c tAi snn di chinh phi phdi sinh v6i crc ktoin lhanh todn c6 dinhho& c6 th6 x6c dinh vi kh6ng iluqE ni€m y6t t€n thi tIu&ng, ngoEi ri:. crc Eloin mA Tip doAn c6 y dinh bdn nSay ho{c sE b6n trong tuong lai gin duqc phtn loei la tei
san nim gi0 vi muc dfch kinh doanh, vI cdc lod mA 4i thoi diam ghi nhin ban dAu duqc Tap dolnx6p veo nh6m Ai sdn tli chfnh duqc xdc dinh theo gi6 tri hqP ly th6ng qua bdo cdo k6l qua hoatdong kinh doad;
. cdc kloill duoE Tap doen ritp vao nh6m tii sAn Ai chlnh siD sArg itd bdn rei thdi di6m ghi nh6nban dAu; hotc. c6c k{loin mI TAp doAn c6 tha kh6ng (hu h6i duqc phin ldn gi{ rri dAu ru ban diu, kt6ng phdi dosuy giem chfu lugng tfn dpng, vA duqc phdn logi vlo nh6m lai sin tai chfnh sin slng d6 brn.
Tdi stin ii chinh sAn sDlr.B dA Mn
Tei sin tai chinh san slnS d6 bdn le cdc rli san di chinh phi phri sinh dugc xdc dinh h sEn slng dA biinhoac kt6ng ituqc ph6n logi h:. c{c t}i sdn tei chinh dugc xdc dinh theo gi, tri hqp l, th6ng qua bdo c6o ka que hofll itong kinh
doanh;. cic k{rotu d}u tu nim gilr il6n ng}y it6o han; hoic. c6c kholn cho vay vi ph.ii thu.
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(ii) Nq phdi bd &i chiah
Nq ptuii .ni di cldnh dwc ,nr dinh theo Bi6 t hAp l! rhbng qua hia cdo kit qui hod dAne kinh
Nq phdi tri tii chlnh (tuqc x[c dinh rheo d6 rri hqp ly th6ng qua bdo c6o kdt quA ho8t dong kinh doanhle mot khoin nq phAi tre Ai chfnh rhda min mfi rrong c6c di€u ki€n sau:
. Nq phei td ttri chlnh ttuqrc Ban T6ng Gi{m tt6c ph6n lqi vAo nh6m nim gio, da kinh doanh. Nqphdi trn Ai ch(nh duqc phen loBi vao nh6m nim gig il6 kinh doanh, n6u:
- duqc qo ra chi ydu cho muc dfch mua lai tlong thdi gian ngiu- c6 bing chriog vE vifu kinh doanh c6nt cu d6 nhim muc rlfch thu lgi ngin han; hoic- le c6ng cU Ai chinh phdi sinh (ntosi tru cdc c6ng cu tli chtnh phdi sinh duqc x6c dinh h mot
hqp d6ng bdo l6nh Oi ch(nh holc nfl c6ng cu phbng n8tia nli ro hieu quA).
. T{i thiri di6m ghi nhin ban dAu, T$p tto}n x6p Dg phAi trd rAi chfnh v}o nh6m ng phii ri Ai chinhduqc xdc dinh theo gi6 tri hgp ly th6ng qua bdo c6o k& quA hoqt dong kinh doaDh.
Nq phii td hi chinh ilwc rAc dinh theo Bid t.i phAn biCdc ktodn nq phii td tli chfnh kt6ng duqc phaD lod le nq phAi trd tli chfnh duqc xdc .linh theo gidtri hqP ly t$6ng qua b6o cdo k6t guA hoqt ttQng kinh doanh sE dusc phan losi Ie ns phdi trd Ai chfnhduqc xdc ilinh (heo gi6 ri ph6n b6.
ViCc phan b+i c6c c6ng cu tAi ch(nh kt rrCn chl nhim myc dfch ttnh bey ve thuy6t minh vl kt6ngnhem muc il(ch rn6 tA phuong ph6p xdc itinh 8i6 tri cua c6c c6n8 cu rii chfnh. Cdc chfnh sdch kE tornve xdc dinh gi6 Ei cta cdc c6ng cu tli chtnh duqc tdnh bAy tront c6c thuy6t minh liCn quan khac.
26
(i)
NEir urr Thuuns ng Gi phh Btr v*tTbr I HM Town,4l2 Nsuyln ThiMinh (hiiPhutDs s, Qutr 3, Thttrh ph6 Hd cU Mtub vier NrnTturdr dnh blo Gro oi chfrh bqp [}ltcho Dnm k6r th'rc ngly 31 th{ng 12 nlm mr8 (ti6p 6eo)
Mfu BOvTCTD-EN@oa haeh th.o ThAnB hl si
49/2014/TT-NHNN hgdy 3l tMU 12 ^drn
2014cna NEA" h)n8 Nhd nfic VA Na.n)
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(k) Tlistn c6 dinh hEu hirh
(ii) xhdu hao
Kh6u hao <luqc tinh theo ph'rong ph6p dutmg thing dtra t€n thoi gian hifu dung udc tfnh cta lAi sinc6 dlnh ht" trinh. Thoi gian hiiu dung u6,c doh nhu sau:
r nhi cta, vfu ki6n mic. mey rh6c thiSt bi. phuong tiQn vgn chuy6n. thi6t bi, dung cu quen IY. ai san c6 dinh htu hinh khic
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NguyAn gliTli sio c6 dinh hEu hinh duqc th6 hifnrheo nguyen gi6 trt di gie tri hao rnbn lny kii. N4yen 4d bandAu cta tei sen c6 dinh hitu hinh bao g6m gi6 mua cta tei san, thu6 nhap khAu, c6c tosi thu6 dAu vnokh6ng duqc hotrn lai ve chi phl [en quan truc d6p d6n vi€c dua tii sAn v]o trang th{i v} vi tri host dorgcho muc dich sri dung du ki6n. C6c chi ph, phdt sinh sau khi tiri sAn cii dinh hilu hlnh da di vlo hoardong nhu chi phl sua chn4 beo duang va dfli tu duqc ghi nhh va.o bdo cdo k€t qua ho8l dong linhdoanh hqp nhdt uong nlm ml chi ph( phdr sinh. Truong hqp c6 thl chfnt minh mot c{ch 16 ang oicchi phf niy hm lanr lqi ich kinh i6 trong tuong lai duilnh Oru duqc tt vi€c st dun8 lai san c5 itinhhtu-hlnh vugl tr€n mric hoer dong ti6u chui-n da duqc danh gi6 ban diu, $i c6c chi phi nly duqc v6n
h6a nhu rft kioen ling nguyEn gid cria tti sin c6 dinh hifu hinh.
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(iii) Th4r.h ljt.ai vA 16 ph6r sinh do thanh li tni sin c6 dinh htu hlnh iluqc xdc dinh bing s6 chcnh l*h giaa # tiAn
rhuAn nh{n ttuqc do lhanh li vdi gid tri cbn lgi cta t se,D v} dugc ghi nhin la Gu nhop kt6c ho& chiphi khec trory b{o c6o k6t qud ho4t itQng Icinh doanh hqp nhfu.
Tti stn c6 dinh v6 ttnh
Qulla s*dt ng itfu
Q0y6n sr! dung dfi duqE th6 hi6n $eo nguyCn gi6 rrt di gi6 rd hao mOD iny ki:, NguyCn gi6 ban dauctra quyEn sri dyng dAt.bao gdm gi6 mua vA cdc chi phJ lien quar Iwc ti€p toi vi6 cO duqr quyAn stdgng dh. Ki6u hao d6i voi quyln sri dung idt c6 thoi htn dr.@ tfnh rheo phuong ph6p d'rrng thingrong vdng tr} 38 d6n 49 nam. Tap doan k}6ng tlnh k{t6u hao d6i v6i quyln st dung dit v6 thdi h0n.
Phia mln nny vi tlnh
Gid mua p}in mim m6y vi tfnh nroi, nO ptln m€rn n6y vi tinh nly kt6ng phai tl mot bO phln ginkat v6i phin crmg c6 lien quan dri duqc v6n h6a ve dusc hEch to6n nhu mot Ai sJiLr c6 dinh vO hinh.PhAn mem m6y vi tinh duaE khAu hao rheo phuong ph6p dudng thing tronS rhdi Sian ri 3 ilan t O nnm.
(ii)
21
NsaD hllt Ttrdrs l[d C6 phh BAtr viltTnr D}l HM To'D, al2 Nsryh Ttl MiDh IorriPhutrs 5, Qulr 3, Thrlh ph6 Hf ChI Mirh, viE. N.Dnturtt Eirh bao do oi .I,[h hqp rtltcho raE ldr th6c Ddy 31 66rs 12 Dam 2Or8 (66p rh.o)
(iii) Thanh rjlji ve 6 phft sinh do thanh ly ai snn c6 dinh v6 hlnh iluqrc xdc dinh bing s6 chcnh lQch Siila s6 rianthuin nh$n duqc do thanh ly vdi gi6 tri cbn lBi cria tii sin ve duqc ghr nhao la thu nhap ki6c hoic ch,phf khrc trong b6o c6o kdt quA hoqt dQng kinh doanh hqp nhit.
(m) Cdc tli sin C6 khdc
C6c Ai sen C6 kh{c, ngo}i cdc k}odn lai, phi ph6i thu tt hoat d6.ng tln dung, duqc phAn dDh theo gi6g& tni di dU phbng nli ro cho crc tli sdn C6 DOi b6ng.
Dtr phbng rui ro cho crc Bi snn C6 noi bang duqc lap dua tren du ki6n muc t6n th6r c6 tha xiy Ia hoict€n tlnh tr€ng qud hon cia c6c Ai sen C6 noi bdng voi ti lC trich I6p theo Th6nt tu 22t, cU tha nhusau:
nnh trlng qu{ h$n
Tl€n 6 $6ng itdn du6i I nImTt I nim ddn du6i 2 nlmTt 2 nrm den dufi 3 nlmTi 3 nnm rd len
Chi phf dU phdng phdt sinh dusc ghi nhin vlo chi phi hoar ilong trong bro c6o k6r qui ho$ dong kinhdoanh hqp nhll
Mlo E0SnICTD-HN@@ hnnh h.oTh6^s n si
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C6c khoin d1; phUng
Mfi khotur dU phdng ngod trt c6c ttoin du phdng du(rc trinh bay d ThuyA minh 4(d), 4{e), 4(f), 4(g), {hl va (m) duqc ghi nhin nCu, do k& qui cta rnot su kien trong qu6 }}lt, TOp.doAn c6 rDOt nthia vuphdp ly hien l4i ho& Iien d6i c6 tha uoc tlnh n$t cdch it6ng tin ciy, vn chic chin se tim giim sur cdcIgi ich kinh t€ rong tuong lai dE lhanh to6n c6c klotu nq phdLi tre do nghia vu d6. Khodn dg phbngduqc xdc dinh bing c6ch chi& kn6u dbng riin dy ki6n phii tri trong tuong lai v6l ty Ie chi6t kldu tnr&thu€ phtur 4nh &nh gid cua thi trudnt d thsi diam hifn l4i va gi, ti $oi gian cia tian va nhilng rui rocU the cria khodn nq d6.
Trq cfo th6i tip vd bdo hilrn thk Dchiep
Theo B0 luit Lao dong ViCt Nam, khi ngu&i lao dong liLrD vifo cho TAp doln tt 12 thdng ud len("ngudi lao ilong fi diau kien") tg nguyen chim dir hqp dong lao dQng cta rnnh theo ddng quy dinhcta phdp lu6t tti Hn st dung lao dong phed thanh to6n ti6n uq cap th6i viec cho nhen vieo d6 dnh dgaren s6 ndm llm viec vl mtrc tuong qi ttroi ai6m thoi viec cta ;han vicn d6. Du phdng trq cdp thoivi€c duqc l$p tr€n cq sd s6 nEm nhen vien Dm viec cho Tap doen ve m'ic luong btnh queD ctu he ltongvbng sdu lhdng tru6c ntey k6t thfic hi k6 rcrn nlm. Cho muc ilfch x6c dinh s6 nlm ltrm viec cUa nh6nvi€n, thli gian nhtn viin da tham gia blio hi6m th6t nghiop theo quy dinh cta phdp IuAt vi thdi gian
hm viec dE 6uqc T6p doln chi rrd rrg cep th6i viec il'rqc logi trt.
2t
(o)
(p)
(q)
(r)
Nsar hirg Thuorg 6{l CA phin Brn VietTiE !h.t HM TorD,412 Nsrytr Thi MiEh KhriPhutns s, Qu& 3, Thhb ph6 Hd cl Minh, vifr NemTlr r6t minh b{o cio tti chhh hqp [hltcho D.rD 161 66c ngi, 31 6rDg 12 nlm mr8 (6ap fto)
Vao nge,y 24 th6ng lO nln 2012, BO Tai chfnh ban hanh Th6ng tu s6 I tO/2OlzTT-Brc ('Th6ng tul8O") hudng diD xfr ly Ai chfnh vA up cAp m6t viQc llm cho nguoi lao dong cta doanh nghiep. Thongtu l8O chi ra ring, khi l6p b6o c6o tli chlnh cho n5m 2012, n6u du phbng trq cAp m6t vits ttrm criadoanh nghiep cbn s6 d'r, doanh nghiep phei hoAn nh6p s5 du veo thu nh6p kt6c cho nam 2Ol2 vith6ng dugc chuydn s6 du sang n6m sau. Ban T6ng Gi6m d& cna Ngin hlng tin ring Th6ng tu ltOc[ng dp dung chodu phdng Eq c6p th6i viec. Do d6, TAp do]n de hoan nh6p s6 du dg phbng uq ceprhoi vi* tai ngay 3l lh6'g 12 nijn 2012 vlo rhu nhip kn6c cho nEm kA dl'rc ngly 3t thrng 12 ndm2Ol2 va s€ kn6ng ri6p tuc rich lap du phdng rq c5p rh6i vi€c. Vi€c thay d6i chinh s6ch kd todn nAy
duqc {p dung phi h6i d tt nlm 2012.
Theo LuAt Blo hi6m Xi hQi, ki tri ngdy I th6ng I n5m 2009, TAp iloln va c{c nhen vicn phli d6ng vtroquy bAo hi€m thfi nghiep do Brio hi.m Xd h6i ViCr Nam quAn ly. Bro hidm rh6t nghiep do Tap doAn
d6ng cho thoi giaD llm vi& cta nhan viCn dugc ghi nhAn veo chi phf trong b6o c6o k€t qua hoat itongkinh doanh hqp nhat khi ph6t sinh.
Bno hi6m th6t nghi€p duqE ghi nhfu nhu mot phAn cria chi phi luong vd cdc chi phi fian quaD t€n b6oc6o k6t qud kinh doanh hqp nhit.
Ti6n gni vi vay oic t6 chrit tin dgng kh6c
Tiin gui vI vay cdc d cht'c tfn dung khdc dugc phAn 6nh theo gi6 g6c,
Tiln gni cna kh6ch hlng
Ti€n gui cta kh6ch hlng ilu(r phnn ,nh theo gi6 g&
Phrtt hrnh gi{y t} c:6 gi6
Phel hlnh gi6y td c6 gi6 dugc ptlin {nh rheo gid g6c
Crtc khoir phii ffi kh6c
C6c khoin phai lni khdc duqc pMn 6Dh theo gid g6c
Mlu B0YTCID-HN(Bat hit h rhco Thflne M sii
492014/TT-NHNN ngar 3 l tMng 12 ndn 2014cia Ngtu hnq NhA nutu ViCt Nan)
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C6c hgp ddng mua l$ vi bin I$Nhtng chring ktoSn dugc bdn <tdng thoi tlugc cam k& se nua Isi vlo m0r thdi di6m nhii ilinh ttonttuong lai v6n duqE ghi nha, Ecn bdng can d5i k6 torn hqp nhdt. Kholin tiAD nhin_dugr th€o thda thu6nney duqc ghi nhin nhu rnor kllodLn nq phei re Een bAng can d6i ke todn hqp nhit vl ph6n ch€nh lQchgiua gil bdn vA giA cam k6t sc mua ldduqc phan b6 $eo ph'Jong phdp itudng thing vdo bdo c6o k6tque hoet d0ng kinh doanh hgp nhit trong su6t Ordi gian hi€u luc cia hqp d6ng.
Nhiing chtng ktodn ituqc mua d6ng thoi ttuqc cam kdt sc brn lgi vao mot thdi diam nh6t dinl Eongtuong lai kh6ng duqc ghi nhfu u€n bAng cnn d6i k6 ro6n hqp nhAr. KholD daD thrnh to6n $eo th6athu{n ney duqc ghi nh6n nhu r6t khorin cho vay trCn brnLng cAD d6i k€ rotu hqp nhAt v} phin chenhl€ch giiia gi4 mui vA gi6 catn k& sa b6tr lsi duvc phan b6 theo phuung phdp dutng thing vlo b5o cdok€r quA hogt ilong kinh doanh hgp nhfu rong su6t rh&i tian hieu luc cta hqp d6ng.
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(ii)
(u) C6c quy dq trit
Qui dy trn Hi sung v5n diAu lQ
Qui ds phdng (ei chlnh
Mlu B|ls/TCflLHN@an hanh rhco Thbng tu sd
49/20141TT-NHNN ngar 31 tMzg )2 nAm2014aia NBa, hdag Nha nutu VW Nan)
s5 du a5i daTi le trich lip hlDg nth
5% lqi nhuan sxu thu6lO% lqi nhuAn sau thu6
NsiD brrs Tl'Idrs Dd C6 pbln Bin VigrTnr bh,t EM Towr,412 Nsuyh Tbi MiDL I(briPhutns 5, Qr4r 3, Ttnrh ph6 Hf Cl'i Mi"h, viet NrmTtry6t Einh b6o c5o oi chlllb hgp nh6tcho dEr k6t th'f,c trsty 3l th6ns 12 Dam m18 (!i6p 6.0)
V5n c5 phin
Ci phila phd thing
C6 phi6u ph6 th6ng dugc ghi nhan theo gie ph6t hlnh tri di cdc chi phi ph6t sinh trw ti6p lien quan
d6n viec phdr hinh c6 phi6u ph6 th6ng, tru di nnh hudng thu6. Cdc chi phi d6 iluw ghi nhAn nhu r4tklodLn giem ri vlo thlng du v6n c6 phin.
Thfing .tu v6r, cd phbt
Kli ph6r hhh c6 phi6u, ch€nh tfth gina gi6 phdt hanh ve menh gi6 c6 phiEu duqc ghi nhan v}o ti[khoin th{ng dr v6n c6 phin trong v6n chri sd hiiu.
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(i) NgAn hdng
Theo Nghi dinh s693/2OI?/ND-CP do Chinh pht ViCrNam ban henh ngay ? rhdng 8 n5m 2Ol?, NgaDhen8 phai trich lap c6c quy dU tril #l buoc nhu sau trudc kli phen ph6i lqi nhuAr:
v6n diAu ELh6ng quy tllnh
Quy ds phdng tai chlnh dUng dd bt d;p phAn cbn lsi cria.nhilng t6n thit, thiCr hEi v. ttri sAn xay ratrong qu6 trinh kinh doanh sau khi dA du.sc bit dEp bdng ti6n b6i tluong cta cdc t6 chtc, c6 nhan gayra dn thAt, cta td chri'c brio hiAm vi su dung dtr phbn, trich l6p rrong chi phf; st dtmg cho c6c mucdfch ttr6c theo quy dinh cta phrp luar.
Cec quy du trit iluqc su dung cho c5c mlrc dfch cu th6 vl d'r(t trfch rt loi nhufn sau thu6 cta NgSnhAng dua rren cdc ry le quy dinh lheo rinh rv sau:
. Qui du w b6 sung v6n diAu lQ;
. Quy du phdng rli ch(nh;. Qui khen thudng vA phrtc lqi ve cdc qui ktdc: trfch l6p tt lgi nhuan sau thu6 theo quy6t ilinh ciaDai hoi d6n8 C6 d6ng. Ti lC rrich lAp c6c quy ney do DEi hoi ddn8 C6 d6ng quyfi dinh. C6c qujnly kh6nt dusc quy dinh bdi luit phdp va duqc phdp phen ph6i h€l.
I'hi, Iqi nhu6n cbn l$i sau kti lru cdc kloen Eich lip c6c qui i lltn ve chia cd tfc cho c6 it6ng ituqcghi veo lqi nhuin chua ph6n ph5i cna Ng6n heng.
COt g E I:NEH M Thnnh vi6n Qu,itt lj Ng vd. Khoi th,ic Tdi sdn - Ngan hdng Thttolgmgi CA phAn Bdn Viet
Theo 'Irh6ng tu s6 2?/2OO2TI-BTC do BO Tli chfnh ban hanh ngay 22 theng 3 nlm 2002, viec tdchI6p cdc quy drr tr[ bit buoc duqE rhuE hien theo cdc quy dinh 6p dung cho NgtD hADg.
(ii)
30
(v)
(w)
(x)
(y)
Nsar h,ltrs Tbrsng lrl{i C6 phin 8ro ViltTAE nht HM Tos4 412 Nquyer Thi MiDh XJdPhutns 5, O[|E 3, Thfui pr6 nd ctr ui"t, vicr tt.-Thuy&mi b6o cto r}i chfnh hgp ntdtcho alm tlt th'tr Dsly 3r thalg 12 DIII mrE (ddp 6.0)
Qui kheo thr8ng vi phrtc lqi
Qly kien thudng vi phdc lqi kl6ng do ph5p lu6t quy ttinh duqc trfch hp tt tqi nhu6n sau thud vi duqcphCp phan ph6i h&, chU ydu duqc dnng dB chi un cho cdD bO, c6ng nhen vicn cia Te. p doln. Quy }Jlenthuong ve phfc lqi iluqc ghi nh$n trong phin ng phei tni cta TAp doen-
Lii tr6u c6 phi6u
T6p doan tllnh bey laj co bdn vI, kti phtr hgp, Ini suy giim rr€n c6 phidu IEPS) cho cdc c6 phi6u ph6
th6ng. [.ai cs bd,D trCn c6 phi6u duqc iinh bihg crch liy lei ho& 6 rhuoc vi c6 d6ng ph6 th6ng cria
Nger hang sau k1li ru di phAn qu! khen thudng ve phfc lqi duqc trich IAp rong nrm, chia cho s6
tuqng c6 lii6u ph6 thang Uintr quan 6a_quyin tuu henh uong-ntrm. Ini suy giim u€n c6 phi6r dugcx;c tlintr ui'ng cecl di6u itrinn tai no& t6 rtruoc ,a c6 d6ng ph6 th6n8 ve sil luqngc6 phiiiu ph6 thongbinh quAn da;g luu htrnh c6 tfnh din c6c anh huong cria c6 phi6u ph6 rh6ng tilm nEng, bao gdm rdrphi6u c6 thCchuyAn d6i vtr quyAn rnua c6 phi6u.
Thu nhip lEi
Thu nhAp Ei du.oc ghi nhin trong bdo c6o k& qui hopr ilong krnh doanh hqp nhit tr€n co so d6n dch.
T oc nqdy 26 hn tg 3 ndn20lE
Tap doen ghi nh6n thu nhip l6i tr€n co sd ddn rich, ngogi ttt dfn lai ti c{c khoin Dg d'rqc phan loaitir Nh6m 2 d6n Nh6m 5 duqc trinh bay tBi Thuy6t minh 4(f) lhi s6 lai du thu duqc xu6t lodn vi dugEghi nhin ngod bAng. Thu nhAp IEi cia cdc khodn nq nly duqc ghi nhan vAo b6o c6o kat qud host irongkinh doqnh hqp nhir khi rhu ifir(rc (cs so $gc rhu).
Tt ngary 26 rh,ing i tubn 2018
Thu nhip Ei ilMqc ghi nhin uong b5o c6o k6t qui hofl dong kinh doanh hqp nhit tr6n co sd d6n lichngoqi trt tidn lai ru c6c kttob nq iluqE phan l;gi ttr Nh6m 2 den Nh6m 5 duqc tstnh bey t8i Thuydtminh 4(f) vA c6c kt|orir nq iluqc git nguycn Nh6m I (Ng dri ti6u chuin) do thuc hien chfnh sdch ctaNhe nudc thl s6 Ei dg rhu ituqc xufu rc6n vA ilugc ghi nh0D ngoei bnng. fiu nhap tei ctu c6c khoinng nly aluqc ghi nh6n vtro bdo c6o kat que hoal ilong kinh doanh hqp nhil khi lhu duqc (cd sd lhucthu).
viec thay ddi chfnh srch k6 rcdn n6u E€n duqc 6p dung phi hdi d vn ki6ng Anh hudrt d6n TAp doerdo TAp doiD khong c6 c6c }fiorn nq duqc giif nguy€n Nh6rn I (Nq dn ticu chuAn) do lhuc hien chlnhMch Nhtr nudc.
Mio E0SnCTD.HN(Bon hnhh h.o Th6^s u sd
49/2014/TI-NHNN nBAy 3I tMnB 12^d.n2Ol4cia NBA^ hnns Nhn nah ViCt Nan)
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Thu Ehap tt hotr ilong dich vq
Thu nh6p tt hoaf dong dich vU bro gdm phf nl4n duqc tt dich vu thanh to6n. dich vu ngan quy, phf ltcdc klodn bdo ltuh vtr cdc dich vu kh&. Thu nh6p phl n) cdc khotu bdo E dugc ghi nh6n r€r cs sdddn t(ch. Thu nh6p nh6n duqc tir dich W thanh to&r, dich vu ng8n qu, ve cdc dich W khdc duqc ghinhan khi thu aluqE.
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C6 tfc nhgn duqc liCn quan d6n giai doen tru6c kli mua khorin dlu tu dugc ghi gidm vio gid trl ghi s6crla khoAn diu tu.
(aa) Chi phl EiChi phf lA.i du.oc ghi nhan tronB bdo c6o k6t que hoar ilong kinh doanh hgp nhdt tren co sd d6n tich
(bb) Chi phl hof. dQng dich vg
Chi phf ho$t itong dich vu iluqc 8hi nh6n rrong b{o c6o k6t quiL ho6 rlQng kinh doanh hqp nhir ktiph6t sinh.
(dd) Trru6
(cc) Cdc khoin thanh todn tiAn rhuG hogt dQng
C6c khoen rhanh lo6n liln thue hogt dSng duqc 8hi nh6n trCn bro c6o k& qud ho0t dong kinh doanhhqp nhAl theo phuong phdp duong rhi.ng dtIa vlo rhdi han cta hgp d6ng rhua. Cac kloAn hoa h6ng dithue da nh6n duqc ghi nhan rCn b6o cdo k6t qui hoat d6n8 kinh doanh hgp nhir nhu mot bO phiD hqpthdnh cta t6ng chi phi lhuC.
Nstu tAE Tho[lE ai cd phl[ BaD vttrTt'l I HM Torr,4l2 NFyE rftiMirh xtr ih'rtEs 5, Qofn 3, Thhh ph6 Hb CtI MiDh, vi€i N.D.ftuyaa I[i bro c{o tti c}itrh hop nhdrcho ntm llr tt6c rsiy 31 thlry 12 dm ml8 (riap 6eo)
Thu nh$p c6 hfrc
Thu nh6p rt c6 tnc birg dan duqc ghi nh6n tlong bdo cdo kiit qun ho0t dong kinh doanh hgp nhft khiquyin nhin c6 ruc cta TAp doln duqc xdc lap.
C6 trrc d'rgc nh{n dudi dang c6 phi6u, c6 phi6u Guong vl quy6n rnua c6 phi6u cho crc c6 d6ng hienrd, c6 phi6u duqc chia tt lqi nhuin ch'ra phan ph6i khOng iluqc ghi nhin lA 116r khoiLn lnng gi, rriklodn diu tu vI k-h6ng d'rgc ghi nh6n la thu nh+p tsong b{o c6o I6t qud hosl dang kinh doanh hqpnhAt. I(}|i nhAD duqc cd uic bing c6 phi€u, Tflp iloen chi tjrco d6i s6 lugng c6 phi6u titng th€m.
Thud thu nhap doanh nghicp tinh Een lqi nhuin c'ia ntua bao g6m thud $u nhip hien henh va thu6 thunhAp hoen bi. Thu6 l}tu nhap doanh nghiep dugc ghi nhan Eong b{o c{o k6r qu{ hoat doog tinh doanhhqp nhAt ngoai tru rrudng hqp c6 cdc khoim thu6 Uru nhap licn quan dCn c6c ltoin muc itugc.ghi nh6nth[ng vdo v6n cht sd hiiu. tht kti d6 c6Lc thu€ lhu nh$p n]y cnng iltrgc ghi nhan thing veo v6n cht sdhilu.
Thu€ dru nh6p hiCn hlnh la klonn thu€ phni nopmtc thud sudr c6 hifu Itc tgi ngiy k6t thtc lci k€quan d6n nhiing nrm Euuc.
Thu€ (hu nh6p hotu lai duqc rlnh thco phuung ptl,rp bing c6n d6i k6 todn cho c6c cheDh rcrh hm Gdigiila gi6 lri ghi s6 cho mlrc dlch b6o cdo Ai chinh va gi, tri sri dul|g cho muc dlch thh $u6 cta c&klodn mUc Ai sdn ve nq phAi trA. Gid ri cta thu€ rhu nhap hoan ld du(E ghi nh6n dua trCn cdch thricdu ki€n thu hdi hoac lhanh torn gi6 tri ghi s6 cta c6c khoin mUc Oi sen ve nq phdi Ei st dung c6cmfc thu€ suat cd hiCu luc hoic co bAn c6 hieu luc rci ogly k6t lhfc ki k6 to6D nnm.
MIE B0s/TCTDHN@on hb'h theo Thinc t . sl
49/2014n-NHNN ngd 31 thn g 12 tuAm2011cia NgAn hnag Nhn nabc ViA Nan)
dtr-a tren thu nh6p chiu lhu6 trong nAnL st d$ng cdcrc6n narL vA cdc khoin diAu chinh thu6 phi,i nQp li€n
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NsAr htrs Thulls Eri C6 phin Bio vi€tTlr t HM Towq 4r2 N8w& II'i Mi"h KhdPhutDs 5, Qu|[ 3, Themi ph6 Hd Cl MiDh, viel NrDftuy6t Ditrh b6o do rii chtrh hoD ltcho rnn k6r thnc rSly 31 0l{ng 12 nam m18 (ti6p rh€o)
TAi sin thu6 thu nhap hoen bi chi ifuqE ghi nhan trong ph4m vi chic chin cd dt lqi Dhu{n tfnh thudtrong tuong lai dB ch€nh Ifth tam thdi nly c6 thC st dvng dugc. Tli sin thu6 $u nhep hoen ld iluqcghi giem trong pham vi k]6ng cdn ch6c chin h c6c loi ich vA thu6 lien quaD nAy sC st dung duqc.
(ee) C6c Mn licn qurn
C{c Mn dwc coi h ben lien quan cta TAp doen n6u mol ben c6 k}e nen8, truc li6p ho& gi6n liap,ki€m soft ben kia hoi. gay dnh hudng ddng k6 loi ben kia trong viec ra cdc quy6t dinh tli chfnh vehoet dong, holc kii Tap dohn va b€n kia cDng chiu sy ki6m so& chung ho{c dnh huong iltug kd chung.Cdc b€n liCn quan c6 th6 hc6c c6ngly hoAc c6c c6 nhan, bao gim cA c6c thanh vicn gia dinh than cancia c{c c, nhrn du(rc coi l} lien quan.
Trong viec xem x{t m6i quan hC cria timg bcn liEn quan, Tap do}n chd y d6n bin chit cria m6i quan
he chu kh6ng chi htnh thfc phdp ly cna m6i quan hC d6.
(ff) C6c crm k6t vir nq titm 6n
Tai ttmg thd diam, Tap doan c6 c{c cam k6t cAp dn dung chra rhuc hien. C6c cafl k€t nay d duoid8ng cec khoin cho vay vA $Au chi da iluqc ph€ duyet. TAp doln cing (ung c6p cac bio ltuh rii chin!-r
vA thu lln dpng d6 bdo lanh vift thu-c hiQn hqp d6ng cria k{rdch hnng d6i voi ben thfr ba. Nhi6u klroAncam k6t vh ng ti6m 6n sc d6o han rni kt6ng phdt sinh bAt ky m6t phin tray toan bO rft ktodn tam ri,ng
oAo. Do it6 cdc khoen cam r6t va nq tEm ln nly kn6ng nh6t thi6r phdn 6nh ludng luu chuy6n tidn tQ
dy ki6n trong tuong lai.
Mlu B0SflCrI)-HN( Ban hhnh th.o ThA^g tu sd
49o014CT-NHNN nsdy i] hnne 12 nam20t4cno Ng6, hAng Nhn nroc vi€t Nom)
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Gs) c6 ttcC6 ntc chia cho cdc cd d6ng cta Ngan hlng d'rqc ghi nhon h rnot k.lloio phai ra troog b6o c6o dichlnh hsp nh6t t,li vi* chia c6 triE cta NgSn hlng duqc Dsi hQi d6ng cd d6ng cta Ngan hing chdp
thuAtr.
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MOt b,O phan cin b{o cro la mor hqp phin c6 thd x,ac dinh ri6ng bi€J cia TAp do}n lhajn gia vAo vieccungcap cdc si,n phlm hotc dich w li6n quan (b0 ph6n chia theo linh vuc kinh doanh), hoic cung capsAn phAm ho6c d;ch w trong n6t mai Eu&ng kinh 16 cu O16 (bO ph6n chia rheo }}|u qrc dia ly), mdi bQ
phin nay chiu nii ro va $u dugc lgi fch khdc biet voi cdc b9 phan k}6c. M6'r b6o c6o b0 phan chinhy€u ona Tlp doln l} dua the. bO ph6n chia theo khu vttc dia lj vl rhiu bdo c6o ba phAn $'i ygu criaTAp doen le dua $eo b0 phin chia thm l-lnh !\rc kinh doanh.
Sd du biing kh6ng
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rrcn qm co l(y DlnTiln gti c6hjha-n b gVNDTien gff c6 hi hen blng ngoai te
Cho vey bing VND
MIu B0YTCm.HN(Ban hdnh th.o Thang tu sii
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Cic c6ng cg tiri chinh ph6i sinh vi c6c tii sin tAi chfnh khdc
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neiy hieu lrc 12 Dim 2018)hqp d6nd Ttistu C6Dg nq
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nglY hiFu lg,c t2 nlm 20tDhgpit6ng) Tlistu C6ng nq
Triiu Vr{D 1H0u VIYD Tliiu VND
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Phen lfch du nq cho vay theo loei hinh cho vay nhu sau
Cho vay c6c tii chric kinh t6 vi cd nhSn trong nu6c
Phen tfch dr nq cho vay kh6ch heng th€o nh6m ngnhu sau
Nh6m I - Ng dt tiCu chuinNh6m 2 - Nq cin chf yNh6m 3 - Nq du6'i ti6u chlltnNh6m 4 - Nq nghi ngdNh6m 5 - Nq c6 k.Iri nang ,nAt v6n
Phan dch du ng cho vay kh6ch heng theo thdi han nhu sau
t'ts ngrn h€nNg trung hsnNq dei hsn
SUDtmBTtiQu VND
ifi2rm1Triou VND
ruttmfiTrieu VI\D
29 690.464
3UtTm|1Trieu VND
25.031.90t
28.722.678356.817
89.62E239.r892t2.156
24.322.132253.989139-506146.614169.600
29.690,464 25.03r.901
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lutamfiTrigu VIYD
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10.555.31t
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4.437.72t
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36
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3utv2otaTrifu VND
3U1?t2017Triiu YNI)
Cho vay c6 nhanC6ng ry c6 phin c6 v6n c6 phln cria Nhir nuoc chi6m tr€n50% v6n diiu li ho& ning s6 c6 phin c6 quyin biiu quy6r;hoac Nha nu& gin quy6n chi ph6i d6i vsi c6ne ly rong DieulC cta cOng tyC6ng ty c6 phin klrdcc6ng ty lr6ch nhiom hEu h+n mot thanh vien do Nhe nuot sohou 100% v6n dilu lQ
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Phe, fich du ng cho vay kidch hlng theo ngenh nght nhu sau
Mlu Bo5/TCTI}.HN(Ban tunh th.o I,hbng n, si
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"utc YiCt Nan)
tultmtSTriiu VND
t1 vmt1Trieu VND
7.036.1655.0t L1094.942.560
4.659.6143.t94.6355.444.410
3.289.168l_8r4.7892.O54.O2n
981.5464E5.135369.75'.7
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127.t5613.256'70.497
54.5252t't3M
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502.M65496252.64542.592
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dilu hba kh6ng kh(Thong tin va truyCn thdngNghC $uat, vui choi vI gidi tdHoSt doflg chuyen r6n, khoa hAc va c6ng ngheY te ve hoat d6ng trq giup xA hoiKhai khodnBCunt c6p nu&; hoet dOnE quAn ly va xt Iy rdc thei, nu6c lhdiGiro duc ve deo qoHoet dons hd,nh chfnh vI dich w h6 trqHoet itong cta Di.og cong sdn, d chrrc chinh tri - xe hoi, quinly nhe nu6c. an ninh qu6c phbng, bao daLm xa hoi Uit buocHoat dong dich vu kt6c
4.134.25't2.429.2742.375.M9
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10, Dq phbng rrii ro cho vay khfch hingDv phbng nii ro cho vay k}6ch henB bao gdm:
Ds phdng cu tha (i)Du phdng chung (ii)
s6 du dAu DdmTrlch tip du phdng rui ro lrong nam (Tluy& minh 3l)
s6 du cu6i nlm
MIu BO5/TCTI}HN@o hnnh thzo Thans n sd
49/20t4m-NHNN nsdy 3l hnas )2 ^nn2014clil NgAn hn g Nhd
"utc ViCt Nan)
lutymtETrieu VND
3UotmfiTtiQu VND
1 .3512l4.l8l
72.385114.613
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mfiTriiu VND
s6 au dAu namTrrch l6p dg phdng rui ro trong nErn (1+uy61 minh 3l)TEng du phbng rui ro cho khoin vay mua l?i tt VAMCSt dung du phbng tson8 n6m
s6 du cu6i n5m
(ii) Bi6n d$ng dtr phbng chung cia du phbDg rui ro cbo vay k}6ch heDg nhu sau
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u5( 100)
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150.93423.739
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Chrtng lho6n dAu tu sIn sing it6 bdn
Cl,ine klod, nq. Tr6i phi6u chinh pht ('). Tr6i phi6u do cdc t6 chtc tln dung kidc rmng nuoc
phdt hAnh (**). Tr6i phi6u do c5c t6 chuc kinh G uong nuoc phdt hADh t.*)
Chthg bodn *in. Chring kho6n v5n do cac t6 chtc kiDh t6 uong nu6c phdr hanh
DlI phing nni m chitrg }to6tr itiu tu Bin sArB dE Mn. Du phbng siem si6 (i). DU phbng chung (ri)
T6ng chring kJrodn dlu tu Gn seog Od Uan
Trdi phi6u.r{c biit do VAMC phCt hturh (***). MCnh dd rrdi phi6u d& biet. Du phdng tn6i phi6u d& biot (iii)
T6ng chrtng kho6n rlAu tu git d6n ngly ddo h4n
T6ng ch{rng khodn diu tu
Mlu 805/[CD-HN(Ban hnnh .o ThanB tu sd
49/2014,/TT. NHNN ngd i l tMrg 12^bn2ol4cno Ngat hn g NM ntrtc YiCt Nan)
SUptmtSTriiu YI{D
lut tNtTTrieu VND
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Nrir hbs ThurDs Dd C6 phln Err ViftT& [tl HM Towa {12 Ntuyb thi MiDh lGriPhrttrE 5, Q[fn 3, Tttrh ph6 H6 C'hl Mlrt, vi€r N.DTtryat mtuh hdo c{o Oi cLfrh hqD rhltcho dtrl tdl tbic DSty 3l thfi8 f2 nlt[ 2018 (ti6p rhco)
I t.299 I t.299
t-9M.086760.000
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4.754.750 4 869.O29
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1.369.8t0(82. r r0)
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(1') Bao gdm trong s6 du trdi phi6u chinh pht tgi ngAy 3l th6ng 12 nEm 2olt h c6c tr6i phi6u vdi dngmgnh gid:
100 ty vND (31/tz20t7: lm $ vND) dur lull k, rgi NHNNVN d€ dim beo cho crc giao dichtrCn thi truEng Ind; va
1.250 tj vND (31/lz20l?: t.250 ti vND) dang duqc cim c6 hi c{c t6 chric tln dpog kh6c dddim bdo cho c6c klroln vay cdc t6 cht'c rin dung khrc Clhuy6t minh l7 va Thuy6l minh 37(b)).
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Tai ngly 31 rh6ng 12 nim 2Ol8 vi ntay 3l th6ng t2 nem 201?, tir cd cdc trdi phi6u do cdc t6 chric tlndung khdc Eonq nu6c va cdc t6 chirc kinh !6 Eong nu6c phdl hAnh deu duqc phan loai vao Nh6m I -No d) tiau chuan.
Bao g6m trong s5 du tr{i phi6u do cdc t6 chic r(n dung kh6c trong nrdc phAt fanh t0i ngAy 3l thdntl2 nim 2Olt h c6c rr{i phi€u c6 tring mQnh gi6 l} 500 ri VI{D (31/l2Ol7: 5OO ri VND) dang duaEcim c6 tFi cdc t6 chriE tln dung khdc dC dam bio cho cdc ktloen vay crc t6 chrh rln dung khdc Clhuyarminh 17 va Tluy€l minh 37(b)).
Day h E i phi6u dic biCt do VAMC ph{t henh nhiim moa lti cdc khoin nq x6u cna Tip do}n v6i t6ng
sid tri nq g6c & duqc mua ltr L342.?68 trieu VND <3lt lu2,ll t LaOO.sls trieu vND). Tfnh d6n thoidi6m b6n nq cho VAMC, du phbng rui ro cu th. de duqc Tip doa, Eich l4p cho crc khoen ng nly tI25.510 tri€u VND (31/12!2017: !0.105 tnfu VND). Khodn dU phbng nay de duqc stdpngd6 ghigidm vAo gie ui nq t5c khi b6n nq cho VAMC.
Bi6n dong dv phdng gi6rn gie chdmg ktodn diu tu sEn seng dd ben trong nem nhu sau:
Mlu B0li/TCm'HN@o, hn h heo ThOry n sd
4912014/IT-NH NN ngny jl thlq 12 dn2014dia NBA, hn E NM nftc ViA Nam)
mrETrifu VND
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6.4451.521
s6 du cu5i nim 7966
(ii) Bi6n dong du phbng chung chimg knorn dAu tu sin sang da bdn tsong nlm nhu sau
16.123(9.678)
6.445
m1tTHiu VND
mfiTrieu l'ItlD
6.300(450)
5.56973t
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s6 du dAu ndm(Hoar nhapytrfch Bp dU phOng uong nem (Thuy& minh 2?)
s6 du cu6i nam
(iii) Bidn dona dv phdnt trdi phi€u ddc biet kong nam nhu sau
55 du itAu nemTr(ch lap du phdng rrong nlm CIhuyAt minh 3l)
5.E50 6.300
2018Trieu VND
2017Trieu VND
82.1l033.637
58.39923.711
E2.ll056 du cu6i nlm 115.74't
4l
Nstu ]n4 Tt'wrs E|i c6 phh Btu vierTtr D}} HM TorD, 4r2 NEDrh Thi Mirh lGriI,buurs 5, Qulo 3, Thlrh ph6 Hd cbl Mid, via N.oTtrrat riDh b{o cao ai .ffn} tqD Dhit.bo dE f& O6c [sty 3l rhi[g 12 dln zlr8 (ri6p rh€o)
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Cto ntrm k& thdc ngay 3l GSng 12 n6m 2018, thu nh$p wdr thu6 cta Ngan herg de vuqt qu6 thunhfp tfu& rhu6 du ki6n a,e bdo cdo NHNIWN rrong VIn bAn s6 766I2017CV-QLRR ngay I thdng 6nIm2Ol? xin gia hgn trei phi6u d&bietdoVAMCph.drhanhtu5 nlm ED lOnEIn. Veo ngtry E th6ng3 nam 2019, Ngen heng da grii C6ng ven s6 819/2019/CV-QLRRTD dA nghi Ngan hirg Nhe nuocViet Nam phe duyet cho vi€. diau chinh chenh lech rhu chi trvdc thu6 dU ki6n cia Nger hlng cho giaiiiogn lt ndm 2olt d€n nnm 202?. Tai ngly phdt hanh bro cdo r.ti chinh hqp nhSt nay, Ngan hang v6nchua nh6n duqc vdfl bAn phe duyer chinh thtE cta Ng6D heng NhA nusc Vi€t Nam cho dd nghi u€n.N6u Ng6n hAng phdi thrrc hien trich,l6p b6 sung ds phdng rui ro d5i voi Tr6i phii:u d& biet VAMCduqc gia h$n rrong trudng hqp dE )(uer diEu chinh chCnh l6ch thu chi trudc lhue dU kiCn cta Ngan hlngcho giai doao tri n5m 2Ol8 dtn nEm 2027 kh6ng duqc Ngan hAng Nhd nu6c Vigt Nam chAp thuar, duphbnq rui, ro chring kloAn diu ru. cdc khoan ph6i thu va lqi nhufln sau rhu6 chva phan ph6i tr€n bingcan d6i k€ todn hqp nh6l cta Ngan h)lrlg sa len luo teng 91.t63 trieu VND. tang 18.373 trieu VND vegiem ?3.490 triQu VND ve chi phi dtr phdng rui ro tfn dung, chi phf thue thu nhap doanh nghiep hiCn
henh ve lqi nhuin hgp nhft sau thu6 u€n b6o cro k6t quA hogt dong kinh doaDh hqp nhit cia Ng6nhlDg sc IAD luqr tEng 9l.863 tri6u vND. giam I t.373 trieu VND va gidm 73.490 triCu VND.
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DAu tu vlo c6ng ty lien ka (*)
DAu tu vlo c6ng ty li€n kilt
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c6ng ty c6 phi,l QueD lj Qu! DAu ru Chirngkllodn Ben viot ll
Bi6n ttQng cria ktodur dAu u vtro c6ng ty lien k6t trong ntrm nhu sau:
Nsen hlns ThErg md C6 phlD Bto vi€tTno Elt HM To'D,4r2 Npy& lt! Minh XlriPh'dns 5, Qu|I 3, Thloh pb6 Ha c Minh, vilt NomTtuy6! mid bao do lti chfrh hqD trhltctro Dim k& tbnc rgiy 3l lhrDg 12 rnD m1t (ri6p theo)
s6 du diu nemPhAn cbia lgi n}u$n trong nEm theo phuong phrp v6n chn ss hiluGtuya minh 29)Thodi v6n c6ng ty licn k6t
Mtu Bos/TCTD,HN(B@ h,iuth theo Thon| tu sii
$a014/TT-NHNN n$r 3I thdng )2 ndd20l4da NgAd hAns Nh) nniE Viet Narn)
3UDrn$Triiu vltD
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3 tvm1Tri6u VND
11.572
!1n2JXl1
urt gocTrieu VND
28.ffi
ctarIigbi6thm phuorgphrip v6n cti
s,, h&uTrieo VND
3t.512
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31.572
(31.5721
2017Trieu VND
29.654
1.9t 8 .\
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45
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1.83',7.168 ?l2.325.34E
55
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26. Lii thuin tir hogt tlQng kinh doanh ngogi h6i
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4.442112.665
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29. Thu nhip ti g6p v5n, mua c6 phin
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1.918(l l2)
(lt2') 1.91tP
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Giro di:h pb{t sinh trong nlm
C6ns ty ti6n k6t (')t reD gur ru cong ry fien rerTri g& vA lai ph& sinh ti, dan gui cta c6ng ty lien k6t
B€n litu quatr klt{cthi leo tri cho Hgi dirns Quin tri, Ban Ki€m so6tThu nll4p Fe,cho.Ban Tdng Gidm d5cutu pnl la, tren gtn
Mh BI)S/TCIIIHNGan hn h h.o TlfrzE tu si
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48.394 289.464
8,l
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56 du vtr crc giao dich chri y6u v6i cdc bcn lien quen tgi thoi diam cu6i n5m vi trong nam nhu sau:
s5 dr cu5i nlo alL|!m8 xuttmllTriioVND Trieu VNI)
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20ltTrieu VND
mfiTriiu vM
178.000r87.683
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13.163
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Tt ngiy 30 thdng 12 n5m 2olt, c6ng ty liCn k6t nly kh6ng cbn Ie ben lien quan cia TSp doln do TAp
doln da rhofi v6, tai c6ng ty nly.
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Nstu htrS Thuong [l{i C6 phlo Brn vi6.Tt{ A HM Tov& 412 Nsuylo Thl MiDh (hriPhutns 5, Quln 3, Thtub Dh6 Ha CbI Mi ,victNam1+Dy6r EiDh blo do rii cl(Dh hsp rh{rcho rrE r& tt6. Isiy 31 0/6rs 12 rID mr8 (ddp lb.0)
Qu6n lf rti ro rii chinhRrii ro lu6n lu6n tiAm An trong hoat dong cta TAp doln. nhung dugc quAn Iy th6ng qua cdc quy tdnhphrt hien, d6nh gid va kam sodt thuong xuyen tiy thuac veo gisi hen rui ro vI crc kiam sort kJl{c.
Quy tinh qu,m ly rii ro lar l}len ch& d6i voi khi nnDg sinh lqi cua TAp doln va m6i cd nhan lronF Tdpdoa,n c6 t ch nhiem ngan chln crc nri ro litn q an d6n qry€n hen can8 vi6. cta ho. Tap doln d6i metv6'i c6c losi flii ro nhE: nii ro tfn dung, rui ro thanh khoanl, rui ro thi tffong (duqc phan lod thloh ruiro kinh doanh va nii ro ki6ng lien quan d6n kinh doanh). Ngoli ra, T6p doan c0ng chiu nii ro hoatil6,ng.
Quy trinh kidm sodt nii ro dQc lfrp Lhong bao gdm cdc rti ro kinh doanh chi:ng han nhv nhtng thay d6icia m6i trudng, c6n8 nghe vl nglnh ngha. MiiDg r'ii rD nny duaE ki3m so& boi quy trinh x6y dUngk6 hosch chian lusc cta TAp doln. Theo d6, TAp doln de thnnh t6p va quy dlnh va t6 chtc v] hoatdong cta Kh6i QuAn ly R[i ro ("KQLRR') vA phan chia rrdch nhiem nhu sau:
- Tham muu cho HOi d6ng Quen Ei C'HDQT') trong viCc ban henh cdc quy trinh, chfnh srch thu6cth6m quy6n li6n quan d€n quAn ui rui ro trong hoar ilong ngan hengtheoquy dinh ctaph6p luat vadiCu le NgAD heDg.
- Phen tfch vi dua ra nhirng cdnh brio va mtc dO an toAD cua Tap doAn tru6c nhilng nguy co dam inrti ro c6 tha aflh hudng va cdc bien ph6p phbng ngta d6i voicdc rui ro nly trong ngin hgr ctngnhu trong dai hen.
- Xem xdt, ddnh gid dnh phn hgp ve hi6u que cira cdc quy lrinh chfnh sdch quin tri rii ro hien hedrc'ia TAp doan dC dua ra c6c k}uy6n nghi, dA xuft d6i vdi HDQT ,A nhmg y€u ciu cin thay d6iquy tdnh, chJnh sdch hifn hanh, chitin Iuqc ho$t dQng.
- Tham mu cho IIDQT trong vie quyA dinh phe duyer cdc khoin dAu u, cdc giao dich c6 li€nquan, chfnh s6ch qurn tri vA phuong an xt ly rui ro trong pham vi chirc nnng nhiem vU dugc giao.
KQLRR b6o c6o c6ng vie. cho HDQT va c6 th6 d chfc hgp dlnh k! hoflc ho.p bft thu]ng nhung r6ithiCu 6 thdng rnor lin.
Rti ro tln dgng
Rui ro tin dung la khi n{ng xdy ra tdn th6t Eong hoet dong cta Tip do}n do kh6ch h}ng kh6ng thuchien ho{c kh6ng c6 khe neng thuc hien nghia vu cta minh theo cam k6t.
Trong qud tdnh qudLn li rui ro tin dung, TAp doen de ban hlnh c6c chinh srch tfn dung ctng nhu huongdAD thuE hien ho& thong c6 khd n6ng rhuc hien da chuaD h6a crc hoBt itong r(n dung cia Tflp dotn.
TAp doAn kiam so6t va quAn Ij rui ro tin dung binS cdch thi6t l6p h?n mtu tin dqng tuong {rng voi mtcd0 rti ro r+ T6p doln c6 thd chAp nhnn duqc d6i uCi rn6 Uract nang
'a it6i v(ii n6i khu vuc dia,ly,
nganh nghe. HsJl mrtc rfn dunS d6i vdi m6i }ttrach heng duqc thi6r hp rh6ng qua vi€c sri dung h€ thringxep hflng ttn duLng, trong dd ndi b6ch heng duqc xdp loqi d rft mtc dQ rti ro. Mrtc ilo nAy c6 th6dugc sua tl6i vI c{p nhft lhudng xuyen.
Tap doln de rhi& hp quy trinh so6r xdt ch6r tugn8 tfn dunB cho ph€p dg beo s6m nhnng lhay iliii varinh hinb tei chfnh, kti rtrng tni ngciac6c ben d6i dc dlra tsCn cdc y6u d dinh rinh vtr dinh luqng.
Mlu Bos/TCTD-HN@aa hnnh rheo Thnng h. sd
49/2014ftT-NHNN ryay 3l hnas 12 n2014ctu Nsaa hahs NM hutc viA Non)
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Miu B0YTCnTHN(Ddn hanh heo Thong tu s6
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Gi6 tri va loai rii sdn beo dAm phu lhuoc veo viec ddnh gid rui ro dn duDg cria ben d5i t6c. Tap doanban hlnh c6c hudng d6n v€ viec ch6p nhan lo?i lai sa{l beo irem va d6nh gid Ai sAD bao dem. C6c loaiai ser bAo dnm chn y6u bao gdm bAr dQng sdn. mdy m6c thi6t bi, c6 phi6u ve gi{y td c6 gi6 v} c{c teisan kh6c- Ban lanh d0o theo d6i gi6 tri ciE ai sin brio ilAm vi y€u ciu b6 sun8 lii sd, bao dem khi clnthi6r, ddng thoi cnng kiem tra lai gi6 tri cia ai sdn hio ddm khi xem xCt tinh dAy di cta dtr phdng ruiro tin dung.
Cdc cat k& vd bna bah
D€ ddp img nhu cAu rei chinh cta kh6ch heng, T6p doAn kj krit c6c cam k6r khong hty ngang ktrcnhau v) nq phdi tni tiSm teng. Mic dn nhrng nghia w nay c6 the ki6ng dugc ghi nhan rong bdng cand6i kd lo6n hgp nhit nhung chfng c6 chria itpg rui ro ran dung va do d6 bao gdm trong rui ro chungcta TAp doan.
Mi'c ilo rui ro tin dtrng t6i da crla TAp doln lei ngly k6t $6c L, k6 ro6n ntrm nhu sau:
3Utz2JDlaTrieu VND
3ut2t20r7Trieu VI\D
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Chrmg khodn dAu tu git d6n ngly d6o hqn - gopCdc Ai siD tAi chinh kh6c - gop
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513.95t6.67t.620
29.690.4684.'.757.267
r.3t't.258|.252.026
672.U65.236.207
25.031.90r4.870.415l.369.810L000.551
44.2!B.597 3t.rE1.020
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Bdo lenh khdc - gop
150.046135.329
1.305.483
150.046215.616
r.079.816
1.590.t5E |.445.4'78
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c& bien ph6p Eidrh thiBu rui ro t(n dung nAo. Chi dA c6c di san bio dnin dang n5rn git l+i ngay 3lth6ng l 2 ntrm 20 l t vl ngey 3 l rh{ng 12 nEIn 20 1 7 d'rw t tnh bay uong Thuy€t minh 37.
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Chdl l,./ng ttn dWTli sfu tAi chfnh Doi bing c6 rui ro rln dung dugc rdnh bay rheo lo8i ttri sAn nhu sau
T$ n8iy 3l th{trg l2 rlm mr8
Chua qud htn vechua bi suy giAm gi6 triDi qud hpn nhrmg chua bi suy giAm gid triBi suy giim gi6 tri
lter gol llrNHNTWN
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Cho veykhdch hAngTrliu VND
CtritrgkMDnqillu tuTrlfu VND
C{c tti sin tllchiDh khdcTrieu vNDTriiu VND
513.95t
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r orgTrieu vltD
28.722.67t2t6.489751.301
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fi6n Eni $ chovrv dr 16 chfir
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Chua qud han v! chua bi suy ddm gi6 triDe qu6 han nhr.ng chua bi suy giem gi6 triBisuy giAm gid tri
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5.236.207
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2014cno Nsan hAns NhA nn'c viCt Nan)
Th6ng lin vl tu6i ng cta cdc Ai stu tAi chtnh qu6 han nhung chua bi suy giam gi{ tri nhu sau
Td ngty 3l thItrg 12 dll 2J18 Qud hp QuC hgtr Qu6 hqDd6n 90 ngiy ttglit6DImtrgly tt 181it6E 360 ngtyTriCuVM Trifu VI{D TriQu VttlD
QUC h|nffin 360 ngAyTrieu vl\lD
93 898
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Td n8ty 3l thtug 12 nID 2017
Cho vay ktdch hang - top
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9t.125 13.062 I E.404
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Qu{ hgnhan 360 ngtyTrieu vND
39.908
r otrgTri$u VI{D
151.6E669.606 4.816 31 .296
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Mau B05/TCTD-HN@@ ha h.o ThOng tv si
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3) tMng 12 nnm2014do Ngin l,n4 Nhd nutc ViA Nam)
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(i) Rii ro lii suh
Rr)i ro l6i suit phdt sinh do c6 nhihg thay d6i vA lai su6t c6 anh husng d6n gi6 tri c[a cdc c6ng cU riichlnh. Tap doen sc c6 nguy co chiu nli ro lai su6t do sy ki6ng tuong xrimg hay chcnh leh gil}a nglyir6o h0n hoec ngly xrc dioh lai lei suAt cua cdc tii sin va ns phai tri vl cdc c6ng cu ngoai bing trongmOr ki nhfudinh.
Tap doln thulnt d6r hlnh d6llh gi6 chenh lech lai suAr, so s6nh voi c5c thi trudng trong nudc vi quiicG dA c6 nhnng diAu chinh kip thoi. Th€m vlo il6, vits ep dung cec quy trinh qutu Ii nii ro noi bO ciingtro nen hieu quA hsfl nhd viec Eian knai HC th6ng QuAn lj V6n t$p trun8 vA HC th6ng Thanh lodn taptrung, tbeo d6 toln 6 cdc giao dich v6n va thanh to6n cia TAp doln dEu do Hoi sd chinh tht c hicrn.
ViCc d6 cho phCp TAp doen gi6D sdr hiCu qui llon c6c bi6n dii,i vd v6n ve giam crc sai s6l c6 the xayra cing nhunhitng tht tuc phrrc t4p ki6ng cAn thi6t.
DO nhU vdi tni sud.
Tap doer chua thuc hien phan dch dO nhay d6i voi lei suit l4i ngly 3l th6ng 12 nnm 2Ol8 va n8ly 3lthdng 12 nim 2Ol? do chua dn c6c di6u krQn vA hi th6ng co so d0 li€u vA th6ng tin dAu vio.
Phan ch ii sdn va nq ptuti ttd thao D dinh lqi lai sud rh{c 6Ki dinh l+i lai suir rhuc d le rhdi h4, cdn lsi ttnh rt thdi di6m k& lh'ic ki bro c6o cho l6i kj' dinh leiEi sufi gln nhft hoq. thdi giaJl deo han cia cdc klodn muc tli san va ng phei tr5, lty lheo yAu 16 nelo
diin sdrn hon.
Cdc gid dinh vi dilu kien sau d6 dusc {p dung trong phan tich ki dinh hi Hi suit thuc t6 cta cdc t}is6n va oq phii trt cria TAp doi,n:
. Tian nEt; c4c c6ng cu l}i chlnh ph6i sinh va c5c lei srn ai chfnh kldci g6p vi5n, dAu I'r dei hgnl c6c
tei sen ktdc (bao gdm tii seD c6 dinh vA Ui sAn cd khac) va cdc khoin ng phiLj rri khrc duqc xeplo0i vio knoin muc kh6ng chiu l6i.
. TiBn crri tsi NHNI.IVN iltrqc x6p toei vlo tiin Bui thanh lo6n do d6 k, han dinh lai lai sufi thuc dduqc x6p loti vtro k-hoin muc rl€n m6t thtrng.
. Ki dinh lei lei sufu thw t6 cua chrmg ktodn diu tu duqc tinh dtlu u€n thoi gian d6o han lhuc t6 Eithdi di6m k6t th'ic k, k6 torn ntrm cta dmg loai chrmg klo6n.
. Kj itinh lsi lai sufi thuE 16 cua c6c boAn tiin giri rgi vA cho vay cdc 6 chic tln dInS-khdc; cac
khoin cho vay khdch hing; c6c ljlo.nn tian gui va vay cdc t6 chri'c tln dung kh6c vd tiAn gti cua
kltdch hlng tluqc xdc dinh nhu sau:
- c6c khoAD muc c6lai suit c5 dinh uong suiit thoi gian cia hqp d6n8: hi dinh ld lai suit thuc
t6 dua tren ftdi gian cbn lsi cna hqp d6ng dnh ti tlioi di6m k6t thdc ki k6 to6n nam
- Cric ktoin mpc c6 lai sufu lhn n6i: hi dinh lfli hi suit lhuc € dlra trcn kj ilinh l4i Ei suAt gAn
nhdt (nh BI thi,i di6m k6t thtc ki kA to6n nirn.
' Ki ilinh lei tei suit thuc t6 cus khotn muc Ph6t henh 8i6y to c6 gid dua tren thdi gian il6o han con
lqi cta ttng loqi giiy td c6 gir.
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Miu B09TCTDIIN(Bat h,h th.o Th6^g tu sd
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TrGn 5 rIrDfti9u vND
T6agTrllu vND
506.749513,958
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Tt I ddn3 tf,Ang
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stnTian mEtTien 8ui tqi NHNIWNTidn gui vAcho l/ay crc 16 chrtcdn dung kh6c - gopC-dc c6ng cu Ai chlnh phdi sinhti cdc lii sin tli chlnh thdcCho vay kfiIch hlnS - gopCh'ing tho6n diu t'r - 8OpTli snr ci ditrhTti stu C6 khrc - sop
506;149
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2.754.611
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5.420.625 80?.995 450.000 6.678.620
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29.690.1686.OE5.EU
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8.704.21033.495.353
l0914.084
950-Ui7 11.003.U7 7.14.454 9.710.92 7.7A.M2 3.559J61 551 13.113.557
M&r ch€rh Ehty ciD rdl 16l
'd. tror btryMfr ch€ih lhry ctE vdl lil.ull nsoai bins - roD
1.04t302 4.429.91
(r.s90.65t)
939,520 6,470.517 (5.341.2691 (4J25.039) (276.m5J 1.0{2"149 3.987.366
(Lsmjst)
Mft chSnh trhry ctm vdl lils t roi, nsod bang
Ltxt.302 2t3u33 939.520 6.470.511 (s.t4t.269\ (4.325.039) ln6.20st 1.042.18 2J96J08
(( ((
72
1 (---.f ('t ( ( ( ( ( ( ( ( ( ( t-(:( I't ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (
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NgAr h|[g ThuonS DSi C6 pbln Ern VietTb. trht HM Tolv[' 412 Nsuy& Thl Mtrh Klai, ph' ln8 5, eulh 3, Thi. ph6 Hd chl Mbh. vie. N.-Thrytt ni Mo c6o tti dlnt hqp nhh cho n{D k& rh'nc trgly 3l tLiDs 12 dD 2018 (6ap theo)
MAu 805/TCm.HN(Ra hdl.h theo Thbn| M sd
49/2014/TT-NHNN ^sor
3) hnnS 12 ^dn
2014ctu NAA^ hdng NhA taic Yier Noz.)
Td ngAy 3l th{og l2 nnmz)l7 I(hdngchiu lii
Trifu VNDDlrfi f rhdrgTrifu VND
Tt r ddn3lh{rg
Trilu VND
Tt tr6n Iddn 5 nlmTrieu vND
Trfu 5 rtDTrieu VI\D
Tdn3Trieo VND
Tt tran 3d6r 6 ibaDgTrieu vND
T[ tr€n 6ddD U tiltryTrieu vND
Tti strTian mTiin gi'i Ei NHNIWNTi6n grh ve cho vay c6c t6 chfctfn drnS kh{c - sopCrc c6ng cu rli chlnh phri sinh vec6c tli san ai chlnh kh6cCho vay khdch hAns - sopChang khorn dAu lu - sopG6p v6n,!Au tu dlih|nTii sd,| cd dinhTli srr C6 ki6c - gop
all/[ tloTrifo VIID
709.169
't9_314
298.535
1.196
612.016
4.528-957
298.535612.076
fi7.250 100.000 5_236.2U
't.1
25.031.9016_251_5E4
1t.572685.340
z.ta.t32
8.837.618 9.8E6.207200.000
3.293.955400.000
1.845.941560.000
3r0.8212.791.361
147j90919.1141.381.109
3t-572685.340
2.027.8r8
7t9.0t3 4.43L170 14.03t.ds1 10.693.457 3.793.955 2.405.94t 3.101182 r.066704 q3/Lt4t
Ng phll triTian gti ve vay cdc t6 chric tlnd'tng th{cTi€n grli c'is lh6ch hAnS
Ph{r hloh gily rtc6 Bi,C6c khoin nq khrc
31.121
6259t6
6.454 I036.932.900
l0
r.778.5816.552.009
500.m05.899.81r
t75.mo4.t20.881 2.883.262
8.907.6U27.022524
l0626.96
532
660.10! EJr.or3 833{)'5m 6.399,81 4.4)5.6t3 2.E[3.262 512 16.557.194
Mtuch&rtr {y ctln vdi l6i.ult 4l brrgMft Gh€rt nhly ciD vdi liis!ft qoti btns - B{p
789.083 1,712.06t
(r.445.47E)
651.63E 236LUit (2.605.856) (2.489,942\ 2t&920 1.066.172 tjg,94/)
(1.445.47E)
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NCE btDs lhuurs r4i C6 phlr Btr vielTlr Dbn HM Towtr, 412 N8uy& Thl Mlnh Khri, PhutD8 5, Qu|Il 3, Thtbh ph6 H6 Ch( Minh, vi+. Nin'Itoyar mirh Mo do tli chtun bqp {t cho traD kdr Odc lsly 3l OInr 12trInmls (ri6p lh€o)
Bing dudi day tha hiin IIi surit thrrc d b)nh quAn cta nhiing c6ng cu Ai ch{nh chiu hi voi thdi han vA don vi tian te kh6c nhau
Mlu B0s/TCTD.HNOo, hI'/.h fi.o Thtng tu sti
49n014m-NHNN nSdt 3l hnaS 12 nd^2014dia Nsat tury Nhd nfic Vilt NM)
Tti rgty 3! oItrg 12 trlD z)lt
Tti lloTian $li tii NHNIWN. VND. NsoqiteTian grli rr cho vly c6c d chrtc tln dlng khrcr VND. Ngos' rC
cho vay kh{ch htnS. VND. Nsosi(chtnS kho6n dAu tu. VND
Nq phd urTian an vi vay ctc 16 chtc Un dung khrc. vND. N8o!r 4Tian Srli cta kh{ch h}n8. VIID. NsoEi 4Ph6t hAnh giAy tdc6 8i6. VND
Quth+n Duti I tLtus
N/A t,20%o,50%
1,00co2,54%
t2,t8%5,60%
t0,455,11%
Ti r dln3 ahIr8
TLlIctr3dtn 6 thtng
Tt606d6r 12 tltrng
Ttdtrldtn 5 ultrr
N/A 10,61% 1o,55% 9,26% 5,59%
N/AN/A
5,34%2,68%
s,93%N/A N/A
N/AN/A
N/A
9,96%5,69%
to,53%5,17
11,13%590%
1o,29%5,90%
8,53%N/A
Trtu 5 rlE
5,445a
3,15%2,72%
5,O5%2,65
5,2t%N/A
N/AN/A
5,430,m%
7,77%0,00%
7,95%o,oo%
8,23%1,t5%
8,64%0,@
6,Ot
N/AN/A
-1 *(- ( ( (
E,5% N/A
74
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(,( ( ( ( ( ( { ( ( ( ( ( ( ( ( ( ( ( (,( ( ( ( { ( ( ( ( ( ( ( < ('t- ( ( ( ( ( ( ( ( ( ( (
NBen hhs Th'rms m{i C6 phAn BAn viftTt. I HM Totvn,412 N8uyln Thi Mbi IGri, Pbuhs 5, Qulo 3, Thlnh pbd Hd Chl Minh, ViCt NemIhuy& mirh b{o do tti cffnh hqp ohlt cbo dm k& thtc trsty 3l th6rs 12 ulm z)1E (tidp Oreo)
Tir I it6nQu6 hgn Dufi 1th{ng 3 thtug
Tir tr6n 3 Tt tr6n 6d5n 6 thing itSn D $6ng
Mtu Dos/TCTD.HNlaa, htih lh.o thotl tu so
49/2014m-NHNN ^Bdy
il tMu 12 La^2014cna Nga^ hdng NhA nhic VGt Nan)
Tir tr€n Irt6n 5 nlm Tr€n 5 nlm
T+i ngty 3l thdng 12 ltn 2017
Tli stnTian gti tai NHNNVN. VND. Ngoei teTian gti ve cho vay crc t6 chtrc tfn dung khdc. vND. Ngo8i tC
Cho v6y kh6ch heng. VND. NCogi toChtng klo6n dAu tu. VND
Nq phtl hATiSn gti vd vay c5c t6 chtc tfn dqng ki6c. VND.
. Ngosi tC
TiCn gui cta ktdch hang. VND. Ngo0i tC
Ph6t hAnh gi{y td c6 gid. VND
1,20%o,50% N/A
N/A N/A
3,99% 5,48%N/A
N/AN/A
N/AN/A N/A
N/A t,80%0,13%
N/A
9,65 to,o4%4,64
to,48% t0,u%N/A
9,23
N/A|,10%
N/A9,63%4,89%
10,8% 5,8% 5,zqat0,71% tt,o%
N/AN/A
1,98%
0,I5%3,98%
N/A4,99 5,N% N/A
N/A N/A
4,67%
0,00%
1,29%
0,m%1,48qa
0,00%
7,77%
0,00%
8,2290
0,m%6,01*
N/A
N/A 8,5 N/A N/A N/A NiA
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75
Nsan hr[! ftuu4 qt C6 Ihh BrD Yit.Tda rhl HM TowD,412 NgEyln Thi Minh KbriPhutns 5, QuiD 3, Tbtoh phd Hi chl Minh, Yift Nem.Ihuy6a tDirh b5o c6o Oi
"ffDh hqp Dh6t
cho dE kat !h6c Dsly 3r Otus 12 rID z)r8 (66p $.o)
(ii) Rfi rc vl gin cing c4 t6n chrl sdhhtTip doln chiu rui ro vd gi{ d6i vdi c{c cong cu viio chi sd hiiu. Rti ro va. gr5 li6n quan d6n c& khoAn diu tuvao chli'ng klo6n v6n kinh doanh duqc quAn ly qua viec ph,an tfch cac bi6n dQng cria gid thi mrong vA quy6tdinh dAu tu phg thufo vtro m$c tiCu thu lgi nhu4n ngin han. DAu ru vao chimg kIo6n v6n sin slng d€ banphu thufo vao muc tiCu kinh doanh cta TAp doen c6 t(nh d6n muc ti€u ila dang h6a danh muc diu tu.
PhAn chdA nhay
Viec ddnh gi6 dO nhgy cna rii ro thi truong iri5i voi c6ng cp v5n cht sd hiiu se cin iluqc thtrc hiOD dua ren sU
biiin ilQng cta gi6 c6 phi6u, uong ktli cdc bi6n s't ki{c gitr nguyCn tt6ng.d6i. TAp doen sE thuc hien viCcpha, tIch ve uinh bly d0 nh8y cria nii ro thi truong kli c6 huong din cu $C ti, cd quan quAn ly.
qij) Rni ro .ih G
Rii ro tiAn $ l) losi rui ro ma gi6 tri cta cdc c6ng cu rtri chinh bi rhay d,ii xudt phet ti nhu'rg thay d6i va rygid h6i do5i.
Ngan hlng va c6ng ty con duqc thlnh Ep vI hoat dong t{i ViCt Nam voi d6ng tiin b{o cdo l} VND, ddng ri6ngiao dich chfnh cta TAp doen ciDg la VND. Cdc tei sdn tai chinh va nq phai rra tii chtnh cta Tap doan chty6u bing VND, mOI phln birg USD va EUR. Tuy nhien. mot s6 ttri sdn rtri chinh vi ns phAi tla tli chlnhkhrc cua Tap doen ld bing cdc d6ng d€n k:h{c ngoei VND IA USD v} EUR. Tap doen da dua ra mot he !h6nghqn mtc d6 quen ly tr0ng thdi cta c& ifting tiin. TrqDg $di ddng tiAn du.oE quen ly dua treD cs so heng ngatvi chi6n luqc phbng ngira nii ro dusc TAp doan st dung dd dam beo ring rrBng rhri cta cdc d6ng ti}; duqcduy td trong ha, mrrc da thi6r Bp.
TSi nSIy k6t thric tcj, k6 roSn nlm, cic ri gi6 h5i dodi chinh dugc TAp doen ep dung nhu sau:
Ti gi6 hdi dodi t+i ngly31n/ml8 3vlymtl
USD/VNDEI]R/VND
21.33526.39s
22.42526.159
Mfu BOs/TCTDHN(Bu hhah thco Thiag tu si
49/2OI4m-NHNN ngd, 31 thdng 12 ndn20I4da NgAn hdns Nhn nsiE ViA Nan)
I
I
I
'76
Nsrn hlrs ThurrhS 4i c6 phir Btn vi€rTlo trhl HM Tolitr,4LZ NrwaD lti MiDL XhriPhutDs 5, Quen 3, ThiEh ph6 Hd c]J MiDb, viar NomTttuy6t ni.h Mo c6o tii chfnh hsD rh6tcbo dn I& ri6c Dsi, 3l rhlr4 12 dD 2or8 (rifo dlco)
Tii sin
Ti3n grh rsi NHNNVNTiln gui v) cho vay cdc d chnic tindung kh6c - gopCrc c6ng cu tii chloh phdi sinh vac6c tai siin tii chinh kldcCho vay kldch hang g6pChtug kiorn dau tu - gopTli sin c6 ilinhTai sen C6 hh6c - gQp
4.E6t.609 r.787.389 6.455 23.167 6.678.620
MIu B05/TCTILHN(Bon h),'h theo Thong d, sd
49/2014/TT-NHNN ngay 3l thdry 12 ndm2014clia NBA, hnng NhA nttc Viet Nan)
t76.8r739.299
839 30.57r 506.7495t 3.95t
(Es.36t)644.532
\
IPhen lo$i ai $iLn vI nq phli tri theo ngoai re ifi dugc quy ddi sang VND tai ngey 3 t rhrng t2 nEm 2ot E vAngty 3l thdng 12 nlm 2017 nhu sau:
TSi ngty 3l Ulhg 12 nim 20lt VNDTriiu VND
USDTriQu M{D
EURTri6u VND
fi6a Q khdcTriiu YND
r ongTrieu VND
298.522414.659
I15.t7829.M5.9366.0t5.E24
'161.62E
2.796.5s1
22.59129.690.468
6.085.82476't.62t
2.835.185
(7.919)
38.634
44.W.fi7 2.601.303 (62s) 53.738 47,10r.023
Nq ph{i tri vi' v6D chn sn hnuTiin grii vA vay cdc t6 chtc tindung y.h{c
Tictr gti cua khech hengPhrt hlnh gi6y td c6 gidCec khoen nq kh6c
7.0t2.42313.055.647
10908.39r
- 8.1M2tO30.355 33.495.353
_ I05t7 914.084
1.69t.147409.061 290 4
'ftIt!:i*q
5 116
q.n6.411 2.10f-OA 290 30.872 43.U3-657
Trgng lhti tian te noi btng
Trgng th{i ti6n tf ngo4i bingTr+ng th{i tian 4 DOi, rtosibtng
495.n9
(2t5.610)
(9rs)
(r93s1)
tz.w 3.w.ffi. (rsgt.zb,
3.470.136
(1.ffi2fi)
2.tt3'Xt2 209.69 (n A 22,ffi 2.3p6.141
\
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Ngan hins Thrng msi Cri phin Bin vi€tTna nh! HM Towr,4r2 NsuyED Thi Mhh XJ|riPhulDs s, QuAtr 3, Thhh ph6 Hd cti Minh, viet Nrtrl'I'huy& mitrh b6o c{o rii chinh hqp trh6icho dE k& r} ic r8ny 3l th6n8 12 nID mt8 (ri6p $@)
Mlu B0gTCTD-HN@an hnah hco Thbns tu ri
49n0l4m-NHNN ngay 3l ,i,g 12 ndn2014cna NgAa hnng Nhn Nrtc Viet Nam)
VNDTrieu \T{D
USDTrieu VNI)
EURTrieu VND
Tiin $ khdcTrieu VND
T6ngTrieu Vf{D
191.23861t.634
98.51933.442
I
Tli s{nTiAn m6tTi6n gti tai NHNNTVNTiAn gui ve cho vay cdc d chuc tindung kt6c - gopCdc c6ng cu tii chinh phdi sinh vac6c tli sdn tai chinh kh6cCho vay kJ ch htrng - BopChrimg khodn iliu tu - g6. pG6p v6n, dAu hr dli hanTei sin c6 dinhTar snn C6 k}6c - g6p
Nq phii lri ra Y5D chi sA hrirTian gr.ii va vay crc t6 ch(rc tindung k1l6c
TiCn gti ctalh{ch hangPhSt henh giey to c6 gi6Cdc khoin ng khr{c
Tsi ngiy 31 th6ng 12 ndm 2017
Trpng thdi tiEn te nQi bnng
Tr4ng thr6i titn tQ ngogi bing
Tr$ng thdi tian 4 noi, ngoqibnng
r.330
4.617.Ut @6.t1'7 7.665 4.594 5.236.m1
7.79625.031.9016.251.5U
31.572685.340
2.107.132
5.448 298.5356',72.M6
( 19.048)24.063.3376.25t.5U
3t.572685.340
2.074.42E
42.t9996t.564
(16.055)
12.104
38.536.156 1.ru.005 (7.060) 10.04 q322.143
8.122.EO9.62a.423
l0623.'729
184.81s3t7.903 5.458
E.907.68427.022.524
l0626.916
740
823
35.374.971 1.173.601 740 1.aa 36.557.194
3.r61.18s
(138s560)
6W404
(76.8t0)
(7.800)
14.941
2.1@ 3.764.949
- (1.447.499)
1.775.625 53212/ 7.141 2.1 2i11.450
Tei ngay 3l thdng 12 nam 2018 ve ngay 3l t}lline 12 nem 20t 7, gie dinh dl cd c5c y6u t6 bi6n dong kndc. itacbiCl Ie IAi suet, kt6ng thay d6i, bi6n dong ry gid kt6ng c6eoh huorB &ing k6 d€n lqi nhu6n hqp nh6r sau thu6boi vi TAp doan kh6ng c6 trang th6i tian rC rrong y6u a6i vOi c,ac tien tg tl6c VND tar ngay b6o c6o.
78
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C6 pnAr nm Vi6tTba trht HM Toyq 1r2 NtUyeE Thi MiEh Kb.iPtutq 5, Qu|[ 3, TbiDh ph6 lti c'hi Mi , vier NrtEThuylt minh bdo c6o iii chfnh hqp nhfucho nam k6i lh6c osty 3l rhrrs 12 nID 2Ol8 (tia, 6.0)
MIo BOYTCTD.HN@on hanh theo Thbn9 rv slj
49I2O|4/TT-NHNN ngdr 3l tMag 12 adir2014cna NBdd hAng Nh) ntrtc viet Nan)
(iv) Rti ro thanh khoar,
Rti ro tharh kloin le rui ro TAp doan glp k]r6 klan trong viec thuc hien nhilng nghia vU cho cdc khodnnq phdi t n tli chinh. Rti ro thanh kloin ph6t sinh kllli Tap doAD c6 the kh6ng dri kle nnng tht c hienDghia vU tr6 nq khi nhtng ktodn ngphAi tre Oi chinh ney d6n han d nhilng thoi diam blnh thuong ho&Ir}16 klin.. DE giAm thiau nii m $anh k'hoin, Tap doln phei huy dQnt lt nhilu ngudn da d4ng klr6cngoei ngu6n v6n co ben ctu TAp doan, d6nt lhoi T6p doAn can c6 chtnh sdch quan Iy tli sAn c6 t(nhthanh khoen lioh ho0r, theo d6i dOng tian tuong lai ve tinh rhanh khoan heng ngly. Tlp iloln ctng cinddnh gi6 dOng dan dv ki6n v) ktri n6ng sin c6 ctu Ai snn beo dim hiCn r4i trong tnrdng hqp cA; huydQng th€m ngu6n v6n.
Rti ro thanh khoen cbn dugc hgn ch6 th6ng qua viCc nim giil ti6n mej va c{c khoan lusng duong tiBnduoi dpg Oi klroin ti€n gti dt nh todn tai crc rd chic tin dvng kh6c, c6c kloan tiCn Eui tei NHNNVNv) cdc t6 chuc tin dgng khdc vacac giey roc6 gi6. CdciilCanloanc6tlnhdenyCu16ruirocingduqcsrr dunS dA quAn ly rui ro thanh k-ho6n.
Thsi gian ddo ban cta c6c Gi sen ra ng phai ui $6 hiCn thdi h?n cdn lsi cria.tai sin vA nq phdi tli tinhtU ngly kil thnc hi k6 to6D nem d6n k ri rhaDh lo6n theo quy dinh trong hqp ddng holc rong di6u kionLnphat hAnh.
Cdc gid dinh vn dilu kien sau duqc 6p dung trong phan dch thsi gian ddo h€n cta ciac Ai stu vI nq phdi
ra cta Tap doln:
. Tiln gui 6i NHNNVN iluqc x6p vno loei tian gti thanh to6n, trong il6 bao gdm ti6n grii du trfi'hitbufu. s6 du cia tiin gui dy trl'bit buQc phq thuQc vno rhirnh phin va ki h$n cria c6c khoim tiangui cua [d6ch htrng lai Tap doan.
, Thiri gian ddn han cria c6c khoin tian gtri tgi ve cho vay cdc t6 chfc ttn durg khec, c6c c6ng cu l}ichfnh ph6i sinh va cdc Ai sAn tii ch(n[ khdc vA c6c khoen cho vay k]6ch h]ng duqc xdc dinh duav)o ngly d6n hu cria hqp ddng quy ilinh. Thtn gian d6n hen thw t6 c6 th6 thay d6i do cdc kh6 u6a
cho vay duoc gia hgn.
. Thoi gian t 60 hen cta chtmg k{lo6ll diu tu iluqc tfnh dw tGn ngAy d6o h$ crla timg loei chfmgkho6n.
. Thdi gian it6o h{n cta clc }Jtoin dAu tu g6p r5n mou c6 ph}n duqc coi le ren 5 n6m do c6c khoindAu tu nly k'hong c6 thoi gia,l d6o hgn xdc dinh vA Tip donn c6 j dinh nim gitr teu dei
. Thoi gian atdo h8n cia tni sdn c6 dinh duqc xic ttinh dua vlo thoi giaD st dwg hiru ,ch con lei ctattri sdn.
. Cdc khodn d.n grii ve vay cia c6c t5 chuc tin dung khdc vA cdc khoan iln gui cria kh6ch hlngdugc x6c dinh dlra vlo tinh ch6t cta c5c k{Din net hoic thdi gian d6o h€n tren hqP d6ng. T}'iklrotu dEn grii thanh to6n tt cric d chric tln dung khdc vi dan gtid thanh lo6n duqE druc hien Siaodich rheo yiu cAu cta khach hlng vA do d6 iluqc x6p bei h6ng ki hsn. Thdi gian Aiote, d6i voicdc khoAn vay vh tiAn gui c6 hi h0n duqc x6c dinh dra ECn ngny dro hen theo hqP d6ng. Trongthuc t6, c6c klloAn nly c6 thC duqc t6i tuc vedo il6 duy lri hong th&i gian dtri hon thoi gian ddo hsnban ildu.
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Ngtu hlns Th'rdrs trl{i C6 pbAo Bin viftTb. trht HM To$D, {t2 Nguytn Thi MiDh lGri, Phu}trs 5, Quen 3, Thtnh ph6 Hd C'ht Mi"h, vier N"-Thuy& millh Mo clo tli cblDb hqp ohit cho dm kar rh'tc rgly 3l ttrlng 12 nam m1E (ti6p th€o)
Mlu B0YTCTD-HN(Bs hd,th th.o Thn^B tu sd
492014m.NHNN n$dy 3l finng 12^nn2014cna Ngtu hAq NM nutc Vitt Nan)
TmrS htrTti lgty 3l th{Eg 12 olr zrlt Tt tr6n I d5
3 th6rgTrifu vND
Ttt e"3dfi12 rhtnS
Tri(u vND
Ttt€nIa6;5 nlm
Trieu vNDTr€n 5 namTrilo vND
T6agTrlfu vND
5c6;149513.958
TraD 3 rhdDgTri€{ vND
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BAo cAo KT ToAN DOc LAP
Kinh gtl cac c6 d6ngNgAn heng Thucng m?i C6 phan Bin Viel
Ching l6i da ki6m toiin b6o c6o lai chinh rieng dfnh kdm cia Ng6n hang Thuongmai C6 phin Ben Viet ("Ngen h,rno'), beo g6m brng can d6i ke todn dCng t?i ngay3'1 lhiing 12 n5m 2018, b6o ceo ket que ho?t dong kinh doanh rieng va beo cdo luuchuygn tiAn te riCng cho nam k6t thrc cing ngdy ve ciic thuyot minh kEm theo duqcBah T6ng Giem d6c NgAn hAng phC duyel phel henh ngAy 23 thring 4 nam 2019,duqc trlnh bAy tu lrang 5 ilgn rrang a6.
Tr6ch nhi6m cia Ban T6ng Gi6m tt&
Ban T6ng Gidm d6c Ngan lAng chiu trAch nhem hp va lrinh beylrung th\rc vA hqpl!, b6o cAo tai chinh rieng nay theo c6c Chuen muc K0 toar! Viel Nam, ch6 dO Kdtoan Viet Nam dp dung cho cdc T6chuclin dung do NgAn hang NhA nudc Viel Namban hanh va cAc quy dinh phap ry c6 [6n quan tl€n viec Ep va lr]nh bay Mo c6o Uichlnh, va chiu trach nhiem vA ki6m soet noi bO ma Ban T6ng Gidm t 6c x6c dinh lAdn lhi6i d6 dam blo viec Ep beo c6o tii chlnh ri6ng kh6ng c6 sai s6l trpng ygu dogian En hay nhAm En.
Trich nhiem cia kiam b6n vEn
Tr6ch nhigm cia chung t6i ld dua la y ki6n v0 beo c6o tei chlnh i6ng ney dua tr6nk& qua ki6m todn cia chUng t6i. Ching l6i d6 lhuc hien cdng viec kam ben lheocdc Chu,n muc Kigm to6n Viet Nam. Cdc chuAn muc nAy ygu cAu chUnq t6ituanthi chuen muc va cdc quy dinh vA dao duc nghg nghiQp va Hp k6 hoech vl th\rchen cuoc kiam bdn t E d?t (tusc sv dem bao hpp ly va vec fieu bco cCo Ei chinhd6ng c6 cbo sai s6t lrong ydu hay kh6ng.
COng viec kiom lotu bao gtm vigc thvc hien ciic lhi luc nhem thu thap cdc bAngching kiam lodn G ciic s6 lieu va cdc lhuygl minh trong bdo clio Di chlnh ri6ng.Cdc thi tuc du@ hrs chOn d(ra ffin x6t do6n cta kiAm todn vign, bao g6m denh gidrti ro c6 sai s6l treng Fu trong Mo cCo lai chlnh rigng do gian 4n hoAc nhAm En.Kh thuc hien c6c 6dnh gie di lo nAy, kiEm todn vi6n x6m x& ki6m soAt noibO crlaNgen hAng litn quan tdi vigc Ep ve trlnh bay bdo ceo tei chlnh rieng kung tnuc vahqp iy nham rhi& kA c6c thri ruc ki6m lodn pht hsp vdi rlnh hlnh thuc rA, tuy nhi6nkh6ng nh,m lnuc dlch dua ra y kEn vA hieu que cia ki6m sodt noi bO crl; Nganheng- Gng viec kiEm todn cong bao gem viec ddnh gie tlnh thich hqp cia c6c chJnhsech kg todn duqc dp dung ve tlnh hgp ly cta c6c udc ttnh kA to6n crla Ban T6n9GiAm d6c Ngen hang, cong nhu dAnh gii viec ldnh bay dng hA b6o cdo rai chinhritng.
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VAn tli cin nhln mgnh
Ch[ng t6i luu i ngudi t qc il6n cac Thuy6t minh 4(gxv) va Thuy6t minh 11(iii) ticnquan toi viec trich lap bo sung dU phdng nli ro d5i vd' Tr6i phi6u dac biet do COngty TNHH MOt thanh vien Quan ry tai s5n cta c6c Td chrrc tin dung Vi6t Nam ph6thenh. Chfng t6ikh6ng dua ra i kiCn ngoaitri/vgv5n d6 nay.
VAn da khec
Biio cao tai chlnh rieng cua Ngan hang cho nam k6t thuc ngay 31 lh6ng 12 nem2017 da duqc ki6m to6n bdi m6J c6ng ty ki6m toan khec va c6ng ty ki6m to6n nayda dua ra i ki6n chep nhan toAn phAn d6i voi beo c6o tei chlnh riCng d6 trong beoc6o kiCm to6n ngay 23 thang 4 n5m 20'18.
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Gidm c6c khodn nq Chinh pht vl Ngan hangNhi nll@ Viir Nom(Gitm)/ti,ng cdc kho;r tiAn gii vI vay tt cdc 16
chia tln dung kJrdcTnng dan Bti c[a khrch hingGiim cdc c6ng cu di chfnh ph6i sinh va cAcktodn nq Ai chfnh kh6cTdng(gi6!D) khrc vA cong nq hogr dongChi tir c6c qu, cia t6 chtc rin dunS
L(,U CHUYTN TItN THUiN TU HoATDONG XINH DOANH
( 107.000)165.?60
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1. Don vi b6o c6o
(a) Thinh l$p Yl hott iiong
Ngen hbrg Th'rorg Ingi C6 phAn Ben viel ("Ngan hlng") la mot ngan heng thuong mgi c6 phin duqcthenh lip vn hogt dong 4i ViC. t Nam.
Ngan hang duqc thanh lap thm Gi6y ph6p Thenh Bp vA Hoar dong s6 OO25/NH-GP do NgAn hlng Nhanudc Viet Nsm ('NHNNVN') c6p ngay 22 $6ng E nnm 1992 va Gi6y Chtmg nh6n DIng bi Doanhnghiep s6 0301378892 do Sd K6 horch va DAu tu Thanh ph6 H6 Chi Minh cAp. Ngdy lSth1nE12nIm 2011, NHNIWN ban henh Quy6r dinh s6 2665/QD-NHNN cbdp rhD6n vi* sta d6i €I! sai cuaNgen hlng tt Ngen heng Thuong mai C6 phAn Gia Dinh thAnh Ngan hang Thuong rrd Cd phAn BAnViCt.
Hoal dong chlnh ciE Ngan heng le thuc hien crc giao dich ngan hang bao gim hogt dong huy dong vinh$n tiin grii ngin han, trung h6n vI dii hpn tri cdc t6 chfc vA ce rhan kh6c nhau; cho vay ng'in hgn,trung htn va d.ei han d6i vdi cdc td chric vi c6 nhar kh6c nhau trCn cs sd tlnh chAt va kti ndng ngp6nv5n cta Ngin hAngl thgc hiQn cdc Eiao dich ngoei G; c6c dich vu rii trq thuone rn{i qu6,c d: chi6t k}Authusng pbi6u, lr4i phi€u ve otc giiy rd c6 gie kh6c; cung tng dich w thanh todn va crc dich v$ nganhart Hdc duqc NHNI{V}{ cho phCp.
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(c)
V5n itllu lfT9i ngay 3l th6nt 12 narn 2O1t vl ngiLy 3l thdng 12 n[m 2017, vtin di]u lQ cta Ngan hang le 3.000 t'iVI{D.
Dia di6E vl rDnDg Infi ho0t dong
Tru sd chlnh cia Ngen hing i{t tsi Toa nh) HM Town, 412 NguyEn fiiMinh Khai, Phudng 5, QuOn3, fiaIlh ph6 Hd chi Minh, Yiot Nam. Tsingly 3l th6nt 12 nIm20lt, Ngenhlngc6l tru sdchfnh,25 chi nh6ni ve 43 phdng giao dich t€n tob qu6c (31/12,2017: I ttu sd chinh, 2l chi nhdnh va 25
phdng giao dich).
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iNEen h}[s Thuons D{i C6 phln Btn viotTA'. Eht HM Toro,412 NluylD Thi Mid Xlairhutrrg s, Qo{r 3, Th}nh ph6 Hd Ctf Minh, vielThuydt |rttnh Mo clo &l chltrh €rg cho DirD Lllrtgiy 3l .h6ng 12 aIm mr8 (6€p $co)
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MIu 805/TCTI)@on hanh fi.o Thnn9 tu sd
49/20|4T|-NHNN ngay i I thdrg 12 nd,a2014cna NgAn hAng Nha autc Yiet Na,-)
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e)
(e)
COng ty con vl c6ng ty licn k6a
Tai ngAy,3l th6ng 12 n5m 2018 veL ngly 3I theng 12 nim 201?, NgaD hlng c6 c{c cong ty con vd congty li€n kCt nhusau:
TGr c6ng ty Gidy C:frnfng nhinDing kY
Doanh nghiQp
03 t l40l01l
4r 03005204
Llnh vqckinh dornh
Qutut lY&i sin
TY le % sin hfinvi quydr bi6u quydt
cia Ngin hlng3UnJmtE XUDlmfi
I
lC6nB ty coDC6ng ty TNHH Mot thenh vien
Quen lY Nq ve IGai $6c Tei sen
- Ntan hlng Th'rong mei C6phen B&r Viet
C6og ty lien k6aC6ng ty C6 phin Qurn lY QuYDeu tu Ch'ring kiodn Bb ViCt
t00% t@%
e) 11%Quan lY c6cquY il6u tuch[mg ktodn
C6ng ty con ve c6ng ty lien k& duqc thenh Ep va hoat dong tsi Viet Nam.
Cec hoat dong ch(nh cta c6ng ty con li ti€p nhdn, quen ly cdc tet srn item bao ng vay lien quan d6ncd,c khodn n9 d6 xri lf, thu hdi nhanh nhAt, b5n cdc tili sAn ilim bio ng vay thuQc quyen dinh itost cuaNgan heDg th€o gi, thi trudng theo htnh th6'c phi hqp vdi quy dinh cta Phdp lua! xt ly tai sin dimbio nq vay bnnt bieE ph6p thfch hqp, vn thuc hien c& hoat dong quin ly tli sin bao dim ktrc dugcNHNNVI{ cho ph6p-
Hoat dong chinh ctia conB ty l'€n kdt la lip va quin Ij cdc qui diu tu chfnB khoen, cec danh muc dautu ty th6c vI tu vAn <tiu tu chtng khor,t tei ViCl Nam.
Ngan fAng dI phan losi khoin dau tu ddi h?n vtro C6ng ry C6 phAn Quan l! Qui Diu tu Chtng klodnBin ViOt ld khoAn iliu tu vlo c6ng ty li6n k6t do Ngan harg:
. c6 dei dien Eong HOi ddng Quen tri hofc cip qurir ly ruonB duong cta c6ng ty nay;. c6 quy€n tham gia vAo qu6 trlnh hoach dinh chinh s6ch; va. c6 Amh hudng ddng td il6i voi cdc chlnh s&h Ai ch(nh vtr ho4 dong cta c6ng ry nly.
Tai ngey 30 thiDg 12 ndm 2olt. Ngen hang ifr tho{i v6n tsi c6ng ry li€o kCt ney.
T6ng s5 nhin vt6n
Tai ngay 3l thdng l2 nlm mlt, NgAn hlng c6 L694 nhen viCn (31/l2J2Ol7: L386 nhan yi6n)
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NsiE htrs ThluE lrai cd ph.r Brr viftT0! nhl HM Towq 412 Nsryh Ttl Mhh l$aiPhuttrs 5, QulD 3, Tlnd pt6 Ht Chf Mid, viclftuydr d[h b6o cio rli chhh ri€Ds cho nln k6!uty 3r rhars 12 Dtm ml8 (dtp thEo)
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Tuyen b6 vA tuAr ahn
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Cdc b6o c6o tai chfnh riCng, ngofli tfu bdo c6o luu chuydn tiin t€ ritng, itugc Bp tr€n co sd ddn tichlheo nguyen tic gid g6c. 86o c6o luu chuy.n tiln te ri€ng duqc Ep the! phuong ph6p trw di:p.
Ki k6 totu nimKi kA totu nlm cta Ngan hAng l} tt ngAy I thdng 1 d6n ngay 3 I lh6ng r2
Don vi ddn tf k5 to6tr vI tdnh biy Mo c6o tiri chlnh
Don vi lian G k6 to6n cria Ngin hAng ll D6ng viet Nam ("VND' ). Bdo cro tli chfnh riCng nly duqcl6p yn uinh bay bing vND, duqc hm trdn loi hlng triQu d6ng gin nhAr ("T.ieu vl{D").
(a)
(b)
(c)
(d)
Bdo c6o rii chlnh rieng dusc lip theo cdc Chu6n muc KE todn ViCt Nam, Ch6 dO K6 todn viet Nam dpdung cho cdc T6 chtc th dung do NHNNVN ban hAnh vl cdc quy dinh ph6p lj c6lien quan d€n vigclap ve tdnh bly bdo cdo ttri chinh. Cdc chuAn msc va quy dinh phdp ly c6 lien quan nly c6 th6 kt6cbift ren m6t s6 khfa cBnh tr9ng ydu so v6i c6c ChuAn myc B6o cdo Ttri ch(nh Qu6c t6 cilng nhu c{cnguy€n t6c vI chuin muc k5 to6n duf $ua nh6n rong rei o c6c qu& eia ktdc. Do dd, bio cdo Bichinh rieDg dinh kam kt6ng nhirn Inuc dlch phdn 6nh t)nh hlnh laf chlnh chua hqp nh6t, kA que hoetd6ng kinh doanh_chEa hqp nhfu vA luu chuydn dln tQ chua hgp nhfi cia Ngar henS $eo cdc nguyCnlic vi th6ng le k6 (otu duqc thia nhin Sng rei d crc nudc ve crc quyan tli phSn ttrc ngoei phBm viVipt Nam. Hon nta, vi& st dung cdc Mo c6o ney kl6ng nhim danh cho nhiirg t 6i ruqng st dungkl6ng duoc bi6t v€ c6E nguyen !ec, thri tuc vA th6ng lC k6 to6n cia ViCt Nam dp dung cho cdc t6 chricrfn dlng.
Ngdn hAng cnng l{p v} phfi hanh b6o cdo tai chinh hqp nh6t cta Nsan h}ns vi c6ng ty con (''IApdoer") theo cdc ChuAD muc K6 ro6n Viet Narn, Chd dO K6 rorn Vifl Nam dp dung cho cdc Td chri'clfn dung do NHNIWN ban hanh ve crc quy ilinh ph6p ly c6 li6n quar ddn vi+ IAp va ktnh bey b6ocdo tei chlnh. 860 c6o tii chhh riCng ney cin duqc dac cUng voi b6o ceo tAi chinh hqp nh6r cta Tipdoe,D cho nEJn k& th6c nSay 3l thdng t2 nlm 2Ol8 dd c6 tb6ng tin tdy dn
'a dnh hinlr tli chfnh hgpnhat, k€t qua host dong kinh doanh hgp nhft vI luu chuy6n dAn Q hqp nhAt cta Tip dobn.
3 Thay o6i chinh s6ch k5 todn
Th6ng ro s5 22lr017m.NHNN
vlo ogly 29 thrDs 12 nim 2017, NHNNVN ban be Thong tu s6 22I2017/Tf-NHNN ("Th6ng tu22' 1 sria rt6i, u6 sung mot s6 diAu cua He thiing tei khodn k6 to6n c6c td chriE tin dung ban h)rh klmo* Ov6t dlit Jl'zsrimatof}NHNti ngaizg ulne I nem zml ve ch6 dO Mo c6o tai chfnh d5iv6i c6c 16 chuc rin dung ban hlnh ktm ttreo Quy& dinh sii 16/20o7lQD-NttrIN ngiy 18 th6rg 4 nIm2Oo7 c[a Th6ns d& NHNIWN. Th6Dg tu 22 c6 hieu luc t]i h]nh tt ngay I thrDg 4 n[m 2018.
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NtiD }rns Tbuors D$ C6 phlD Bttr vierTbr nhA HM Towr,4!2 Ngryln Thl Miri l(hsilholDs 5. Qr4E 3, Tltbh ph6 Hd chf MiDh, vi€iTtEy& Dinh Mo clo tti chtnh ri6r8 cho rIm k6rngly 3l rh6rg 12 rnm 2ilE (tt6p Oco)
NiD$fc
Miu BOs,/TCTI)@u ha,"h thzo Thotg tu sii
49/2014/TT-NHNN agnr I I thdag 12 fin 2Ol4cnd N$, hn 8 Nhd ndc ViA Non)
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Nhiing thay d6i quan tnng trong chlnh sdch k6 torn cta Ngen heng li€n quaD d6n viec dp dung.Th6ng!u 22 vtr crc ALnh hudng it6rl b6o cdo lAi chlnh deng cria Ngen haog duqc rinh tiy tai Thuyet minh4(a).
Th6ng hr s6 l6l2018i/Tf.BTC
Vao ngly ? thdng 2 nnm ml8, BO Td ch(nh ban hlmh Th6ng ru s6 l6lml&TI-Brc hudng d6n r6ts6 diAu va ch6 dO ai chfnh d5i v6'i d chrrc rin duns, chi nh6nh ngan heng nu6E ngotri ("Th6ng tu 16").Thong tu 16 c6 hie', lu-c rhi hanh ti ngay 26 th6ng 3 niJn 2018 va thay th6 nr6ng tu stl O5aotvm.BTC do B0 Tai chlnh ban hanh ngly 9 (hrng I ntun 20 I 3.
Nhiing ftay d6i qua, trgng trong chiDh sech k6 lo6n cua Ngan hang lien quan d6n vi€c np dung Th6ngtu 16 vI c;c anh hudng tlSn bio cco tAi chinh ri€ng cta Ngan heng duoj uinh bAy tgi Thuy6t minh4(x).
T6m tit nhtng chinh s6ch k5 todn chi y6u
Sau day la nhtng chinh Mch kii todn chn y6u dugc Ngen hang 6p dunS tmng vi€c l6p bdo cdo ai chinhriCng nly.
C6c glao dich biing ngoli tQ
Tnaic ngdy I hAq 4 nnn 20lE
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Tfu ci c6c nghiep vu phSr sinh du(rc hach rodn theo nguyan .C. C6c ktodo muc tiSn tQ c6 g& ntod tC
duqc quy d6i sang VND rheo ti gi{ 6p dung tai ngiy i6t thric kj, k5 to6n ntrm. c6c khoen muc phi tiantQ c6 g6c ngo6i tQ iluqc quy d6i ra VI{D rheo ti gi6lai ngny ph6t sinh nghiep rt.
Cdc giao dich li6n quan d6n tnu nhfp/chi phf bing ngo1i tQ rtuqc quy d6i sang VND theo ti gie tflingey phdt sinh giao dich. Chenh IOch ri gi6 do d6nh gi6 l{ cdc tai sAn vi c6ng ns biDg ngo0i tC sangVND td ngey b6o cdo htrng rh6ng duqc ghi nh6n vlotAi khodn 'thenh l6ch ti gi6 h6i dodi" tl€n bdngcar d6i kC todn ri&g va duqc gbi nhAn vlo bdo c6o ket qui' host dong kitrh doanh ri6ng vAo cu6i ki k6torn ntrm.
Tt nedy t h6ng 4 ndm 20lE
Tfi cn c{c Dghiep w phdr siDh cta Nger hing iluqc h{ch !o6n fieo nguyCn tf. Cdc khoia muc ri&r t€c6 g6c ngoei G duqc quy it6i sant vND theo ti gid giao ngay tai rhdi di6m cu6i ngly ltrm viQc cu6ic ng cia ky kA rodn nnm n6u ry gi6 ney ch€nh l*h nI6 hon l% so v6i tj gi6 binh qu6n gia quyln rnuava bdn ctE ngly llm viec cu6i cung cia ki kC toAn neII\ Euim8 hqp ri gi{ giao ngay l+i thdi di6m cu6ingly hm vi* cu6i cing cria lci k6 rodn nEm ch€nh l€ch l6n hon ho& bing l% so vdi t, gid blnh quangia quy&r mua vh b6n cta ngiy lem vi€c cu6i cnng cta ki k6 ro6n n6rn thi Ng6n heng dnng d gid binhqu6n da quy6n mua ve bdn ;ia ngly tem viec cu6i cung cria k) k6 todn nlm. C6c khoin muc phi tiantO c6 goc ngoEi t6 iluqc quy il6i ra VND theo g gi6 tai ngny ph6l sinh nghiep W.
i.
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NliD hirs TtrorE lnd C6 61" rt vi6tTda Dha HM TonD, 412 Nsryh Thl MiDh KhaiPtutrs 5, Qi& 3, Thrlt pt6 nb cU ui"t, vl6rfiuy6r tIirh bao cio Oi chtoL riihr cho dtD latDSiy 3l rb{r8 12 nItD ml8 (dap O.o)
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4gnol4Tr-NHNN ngar 3l tM,g 12 nbi20l4cia NgA, hnry Nhd nt tc ViA Nan)
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;
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(b)
(c)
Cdc giao dicb li€n quan d6n thu nh$p/chi phI bing ngosi t€ dugc quy d6i sang VND theo ti gi6 b)nhquin mua v) bdn chuy€n kloAD giao ngay tai ngiy ph6l sinh giao dich. Ch€nh leh ry gid do dinh gi,l$i cdc Gi sen vA c6ng Dq bing ngoei tQ sang VND t4i ngtry bdo cdo hlng thdng dugc ghi nh{n vao teikfioan 'Cherh ltsh ti gi6 h6i dodi" trcn beng c6, d6i k6 ro6fl rieng ve duqc ghi nh6n vtro b6o clo k6tque hogt ilong }jnh doanh riCng vao cu6i k, ka toAn nnm.
vie. thay ddi chinh Mch k6 ro5D n6u otn du.c,c ep dung phi h6i tii ve kh6nt c6 enh hu&ng tsang y6uddn lqi nhuen chra hqp nhit sau thu€ cia Ng6n hlng cho n5m k6t thfc ngay 3l thtrng 12 nlrn 2018.
Titn vl cfc khoin tuoag duong tiEn
Tiin vI cdc khodn tuqng ituong titn bao g6m tiAn mai, ving, kim logi quy ve dd qui, ti&r gui rhanhto6n tei NHNIWN. lfn phi6u Chfnh pht vi c6c chfng tt c6 gie ngi, hen khdc dt di.u kipn tdi chi€tkleu vdi NHNI.M, chimg llo6n c6 lhsi han thu h6i ho& d6o h?n kh6ng qu, ba rhdng k€ tt nglymu4li6n gti vA cho vay cd. t6 chrrc tin dung khdc voi ki han kt6ng qu, ba th6ng k6 tt ngly gui.
Tian Efrl vl cho v.y c6c t6 chric tin dpng khdc
Tidn gti tei cdc t6 ch{rc tln dgng ktdc bao gdm ti}n gti rharh todn v} ddn gui c6 k} han tei c& 16 chuctin dunt khdc c6 k, ha$ g6c k{6ng q 6 ba tlrng.
Cho vay cdc td chfc t(n dung khrc lI cdc khoin cho vay Mc t6 chuc tin dung khdc c6 ky han g6c kl6ngqud mudi hai lhdng.
TiaD gui thanh toSn tai cdc t6 chria tln dung ktrdc iluqc phdn 6nh th€o s6 du g6c.
TiAn grli c6 hi han vI cho vay ctrc t6 chric tfn dgng t'hdc dupc phdn 6nh Oeo s6 du g6c ut di du phbngrui ro dn dUng.
viCc phen losi di ro tin dung il6i vdi cdc kloin tidn grli c6 ki h4n vn cho vaycdc d chtE dn durgkhdc va tdch l6p drr phbng tudng fng duqc rhuc hien rhco qDy dinh r4i Th6ng tu s6 OZZOT 3/ff-UHNNdo NHNI.IVI{ ban hinh ngny 2l thdng I nlm 2013 quy dinh v6 phSn loqi tii sin c6, mtE trfch, phuqngphdp tdch Ep dtl phbng niri ro vl viQc sr] dung du phbng ad xu ty rui ro trong ho dong cta t6 chli,ctfn dung, chi nh6Dh ngSn hing nu6c ngotri ("Th6.ng ru 02") ve Th6ng ru s6 09/20l4fm-NHNN doNHNNVN ban hanh ngly l8 thSng 3 nnm 2014 v6 vioc sua d6i vA bo sung mot s6 ili6u cria Th6ng ru02 ('Th6ne tu 0S"). Theo d6, Ngarl hang th\rc hi€D vi9c phan loei nq va trich l$p du phdng cu lll€ choc6c Hrotn tiin Rii c6 ki h$ va cho vay c{c td chriE dn dung kh6c $e! phuong phdp ilt (t tdnh b}yt8i Thuyer minh 4(e).
Theo Th6ng tu ()2. Ngan hlng kh6ng phdi tr{ch Up du phbng chung it6i voi c{c kiodn ti}n grii vl chovay cdc t6 chrtc tin d$ng kh{c.
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(d)
(e) Phen hFi nq vi mtu trich, phuong phdp trich lip dg ph6ng rti ro tin dgng
(i)
Cho vay khtich hing
Cdc khoin cho vay ngln han lA cdc ktodn c6 thoi han cho vay tl6n mOt nnm nh tt ngly gi6i nger.Cdc kho6, cho vay rung h€n c6 thdi han cho vay tt tren mot nam d6n nErh nrm tfnh lt ngey giai ngen.C6c khoin cho vay dhi hEn c6 thdi hen cho vay t€n nam nam dnh tt ngey giAi ngan.
Crc khoan cho vay khrch hlng duqc phai 6nh theo s6 du nq g6c trli di du phbng nii ro cbo vay kh6chhlng.
viec phen lo?i nq vh trfch lap dv phbng nii ro cho vay kh6ch hAng dugc thu. c hion theo Th6ng tu 02va Th6ng tu 09 duqc tdnh bly tsi Thuy6t minh 4(e).
Cdc kloen cho vay dugc drmg ghi nhAn khi quyin lqi l}leo hqp d6ng ctz Ngan hang d6i vdi cac dbng
ti ph6t sinh tt c6c khoin vay ney chim dtl, hay kli NBan hlng chuy6n giao c6r khoan cho vay nlybing mQt giao dich mir phin lon rui ro va lgi ich gin iiAn v6i kiodn cho vay dugc chuydn giao chobenkhdc.
Ricng d6i vdi cdc khoan cho vay duqc brn cho COng ty TNHH Mot thenh vien Qub ly di snn ctu cdc
T6 chta tfn dung viCl Narn ('VAMC-) duqc hach to6n theo chinh sdch kd todn duqc uinh bey BiThuy€t minh 4fexv).
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PMn logi nq
Viec phan loei nq cho cdc klodn liAn gui c6 lcj, fun vi cho vay c5c t6 chtc tfn dyng khdc, trdi phi6udoanh nghiep chua nicm y6t cho vay ktdch henc va c{c l(hoin ng da b5n nhung chua thu iluqc ti€n
Gai chung .tb 'trc khoen nd') duqc rhuc hien theo phuong phdp dua ts€n y5u t6 dintr tuqng duqc quydinh tgi Di6u l0 cua Th6ng tu 02 nhu sau:
I
i
Nh6m Tinh arrry qu6 hlnI Nq dr) ticu
chuAn(e) Ng trong h?n ve dugc ilrnl gi6 h c6 t1l6 nEng rhu hdi dAy iii ci nq g6c
vA I5i ifitng h{r; ho&(b) Nq qu, hetr dudi 10 ngly vt iruqc d6nh gi6li c6 khi nlng thu hdi dAy
dt Dq g(t va lei bi qud hqn va $u hdi diy Ari nq g& va lsi cdn lfli dUntthdi hsn.
2 Ng cinch'i y
(a) Nq qud htD ti, lO ngtry d6n 90 ngay: ho+c(b) Nq iliau chinh h, han trir ng lln dAu.
3 Nq dudi riCuchudn
(a) Nq qu6 hgD tt 9l ngey d6n I EO ngly; hoic(b) Nq gia hgD Dq Dn dAu; hotc(c) Nq duqc miEn ho& giim lai do ttrch hlng kl'6ng ili klfi ntrng El lfi
dAy rlt theo hqp dAng t(n dpng; holc(d) Nq thuOc rft trong c6c trudng hqp sau diiy ch'ra thu hdi du.oc Eong lhdi
gis, dudi 30 ngey kA tt ngey c6 quy& dinh rhu h6i:. Khoin no vi pham quy dinh qi crc L.Itoin l, 3, 4, 5, 6 Dieu 126 LuOt
c6c t6 chrb tln dung; holc. Khodn ng vi pham quy ilinh l8i c5c khotu 1,2,3,4 Diau 12? Lufr c6c
d chrrc tin dun8; hoFc. Khoen trq vi ph{m quy dinh tsi cdc ktoen 1, 2, 5 Diau 12t LuaJ c6c
t6 chriE dn dung.(e) Nq uong thoi hgn $u hdi theo k6t tu6D thanh tra.
t7
Ndn hr4 ThusEr Dg C6 ptAn Btu vi€rTl. I HM Torn, {t2 Nsuyh Tbi Mlhh X}.iPhuhr 5, Qogr 3, ThtDh ph6 Hd ChI Mitrh, vi0rThuyat drh Mo.]60 tX c}tuh rt6rg cho dD LatDsty 3t 6rns 12 dm mlt (ddp lh€o)
N.r|ih6c
Mlo EO5/ICm(Ean tA h.oTh6^g ttsii
49/20I4/T|-NHNN ngnr 3l thd^8 t2 nb 2014da NgAn hn g Ntu
"rrtc VEr Non)
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D6i v6i cdc khoin td thay cam k6t ngo6i b,ing. Ngan haLng phan loei nq dua tr€D s6 ngly qu,i h|n t nhtt ngay Ngan hAng thuc hien Dghia vU theo csm k6t:
. Nh6m 3 - Nq dudi ti€u chuln: #u qud hsn dudi 30 ngly;
. Nh6m 4 - Ns n8hi ngd: n6u gu6 h8n tt 30 ngay ddD d'rdi 90 ngey;
. Nh6m 5 - Ng c6 kli n5ng rDit v6n: n€u qu6 hSn ti 90 ngey ro len.
Truong hqp mot kldch hang c6 nhiau hon mot khoin nq vdi Ngen hlng rnA c6 bdt k, khoAn nq neo bichuy6n sang nh6m ng cd rrii ro cao hon thi Ntatr heng ph6n lo+i c{c khoin nq cdn lai cta kt#ch hengil6 vio nh6m ng c6 nii ro cao hon tuong ring voi rn'nc d0 rui rD.
Khi Ngea heng &am gia cho vay hqp v&r kh6Dg phei vdi vai trd h ngen heng dAu m6i, Nger htu'gthttc hi0n phanlosi cdc khodn ng Oao g6m ci khodD vay hgp v6n) cta kt6ch hlng tl6 vAo nh6m rui rocao bdll gi(ta itdnh gi6 cta ngin hang itlu m6i, cric ngan hlng tham gia cho vay hqp v6n vn (!6nh gid
cta Ngin hirng.
Ng6n hlng ciing thu thfp t& qud phAn loqi nq d6i v6i khrich tart do TrunS tam Th6ng titr tln dgrgthuoc NHNIWN ('C!C") cung c6p tgi thoi iti6m phen loqi nq d€ diCu chtnh k€t quA tu ph6n lod nq.Tn ong hqp nq vtr cam k& ngogi bang cua ktdch hang duqc phen loqi vlo nh6m nq c6 mi,c d0 rui rothdp hon nh6m nq theo &nh sdch do CIC cung cip, Ng6n hlng iliAr chinh ket quA phan losi nq. camk6t ngogi bing th€o nh6m nq 6rrqc CIC cung cip.
Nh6m finh tr.nc qu{ hoD
4 Ns nghi ngir (a) Nq qud h{n rt I t I ngey d&t 360 ngay; hoic(b) Nq co clu tgi thdi han tId no lAn diu qud hga duoi 90 ngly theo thdi hgn
trd nq duqc co ciu lai ldn deu; ho&(c) Nq co c6u bi thdi haD tri nq $n thi' hai; hoic(O Knoan nq quy dinh tei di6m (d) c'ia Nq dudi tieu chu6n chua thu h6i
duqc tong thoi gian tir 30 ngly d6n 60 ngly kE tn ngey c6 quy6t dinhthu h6i; hoac
(e) Ng phAi thu hdi lheo k6t luAn $anh tI" nhung qu6 lhdi hqn thu hdi theokA tu6n thanh tra it6n 60 ngey mA t'alt chua lhu h6i ilugc.
5 Nq c6 ktAnlng mdt v6n
(a) Nq qu5 htn trCn 360 ngay; ho&(b) Nq co ciu lsi thdi hen trA ng tln.diu qud hen tt 90 ngly trs len theo rhoi
han trd nq du .oc co cau I$i l6n iliu; hoi.(c) Nq co c{u bi thdi han EA nq IAn thi' hai qu6 hen theo thdi han ra no
dugc cs ciu lei lin thu hai; ho&(d) Nq co cdu lei thdi h€n tri nq lin tht' ba tro lcn, kd cd chua bi qu6 h?n
hofc & quA h?r; ho&(e) Khod, nq quy dinb tgi diam (d) cta Nq dudi tieu chuAn chu.a lhu haii
dugc Eont $oi giar trCn 60 trgly k€ tn ngay c6 quy6r alnt rtu ldi: no6c(D Ng phdi thu h6i theo k& tuan thanh tra nhlmg qud rhdi hfln rhu hAi lheo
k€l lutD tharh tra E€n 60 ngey rn) van chua thu h6i duqc; hodc(g) Nq cta khdch hAng Ih t6 chuc tjn dung du.oc NHNTM{ c6ng b6 d}t veo
0nh t gng kiCm sodr d& biet. hoic chi nh6nh ng6m hAng nu6c ngoN biphong tda v5n vi Oi sin.
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Ns6n htrs Thuoru md C6 phiD Btr vie.Tlo nti HM To-D, {12 Nsuy& Tbl Mirh RhiiIhutn:5, Qulo 3, Tbi* Dh6 riai Caf Mirh, Vi€rTfiuy6t mhh b6o c{o iti chlnh rien8 cbo n.lm k6rDgly 3l thary 12 llle 201E (d6p thct)
Nrrthrtc
Mlu B0S/TCm(E@ I'd,h th.o Tt6"g tu tti
49/2U4m-NHNN ngdy 3 ) thlnB 12 nnn 2Ol4cia NgAl hnaS Nhd nhtc via Non)
o%5%
20%50%
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(ii) Dtr phtng rfi tu ttn dpng c4 thlTheo Th6nt tu 02 ve Th6ng tu 09, du phbng cv th6 duqc x6c ilinh dtra trcn k6t qun phan losi nq va s6
du n9 Edc cta cdc khoiur nq tai ngay DJn viec cu6i c[ng c0a quy lnrdc. Rieng d6i v6i quy cu6i ctng.du phbng cu thA duqc x6c dinh dw t€n k5t qui phan loai ng vt s6 du nq g6c cta cdc khoan nq Bingly hm viec cu6i cing cr)a th6ng I l. Du phOng cu th6 duqc xdc dinh d|Ia tren viec st dunt cdc ti l€dg phdng sau il6y d6i vri,i s6 du ng g6c san lJri trt dr gi, tri tni san beo dAm de duqc kt|6u trtr. Ti le
du phdngctr $6 cho ttmg nh6m ng du.cc quy dinh nhu sau:
Ti lf dg phbng cU th6
,t
Nh6m 1 - Nq dt ti€u chuinNh6m 2 - Ng cir chf jNh6m 3 - Nq dudi ticu chuAn
Nh6m4 - Nq nghi ngdNh6m 5 - Nq c6 klrA nnng m6t v6n
Gi6 Ei tli sin beo dnm duqc kt6u ut theo ti l€ quy dlnh tsi Khoin 6, Dieu I 2 cta Th6ng tu 02.
Tei san bAo dem le dong sAn, bft dong sen va c6c Ai seJl bAo dem Ul6ng phei ltr vlng mi6ng, chhgkloSn Cbtnh phi du.c,E niCm y6t ren So giao dich chtng lJorn, chring kto6n do doanh nghiep hoic16 chia fi drlllg kh& pfi{t hlnh c6 gid rri r} 50 ri vM) td len d5i voi khotu nq cia },ldch harg Ie
ngudi lien quan cria Nlnn harB va crc d6i tuqnt kjl6c l}leo quy ilinh tgi DiAu 127 Luat cdc t6 chrrc ttnaung va aiian Uao aemc6 gittri tt 200 ti vl\rD ut l6n duqc ili gid Mi 16 chric c6 chrtu ndng thlmdinh gi{- D6i v6i cdc tsudng hqp kh6E, Ai sAn bno dlrn iluqc ilinh gid theo quy dinh ve quy trinh noib0 cia Ng€, hang.
Tgi ngey 3l thdng 12 nen 2018, NgAn hemg trich lap dg phbng rui ro tin dung cu rhd dua tr€n s6 du nqg6c, gi6 tri tei sdn bio dim iluqc khAu ur) vtr k6t qui ph6n loai nq tei ngiy 30 th6ng lt nIm 20lE(3tlt2017: dya tr6n d au nq g&, gia lri tii sin bdo itAm duqc kt6u trt vA k6t quA ph6n losi nq l+iDgey 30 thdng I I nlrn 2017).
(iii) DV phdng rti rc tin dgng chung
Thco Th6ng r'r 02, n$t klrcin du phdDg chung cing iluqc lip voi mta bing O,?5% r6ng s6 d', cua cackhoe, og tn:r cdc khoin den gui ve cho vay c6c 16 chuc lin dung kl6c ve c{c khodn nq dugc phan loaiveo nh6m ng c6 khe nhg mAt v6n rai rgey lam vifo cu6i cung cta quy tludc bo& lai ngly lam vifccu6i cuog cta $6n8 I I d6i vrii quy cu6i cung cua ki lii lo6n nem.
Tei ndy 3l thdng 12 nlm 2018, NBen heng tr,ch dU phdng rui ro rfr dunS chullg dga u€o cdc s6 duneu tren hi ngly 30 lhdnt I I n5m 2018 (31/l2ol?: dtl.a ren c6c s6 du DCu r€n l4i ngey 30 tb6ry I Irr[IJI 2Ol7).
t9
Nrir hhs Th@[g m{i C6 phln Ban viltTbs nit HM Town,112 Nsuytu Thi Minh Kh.iPtutq s, Qulr 3, Tbinh pb6 HA Cr'f Mioh, viClftuylt miDh bao cio oi chifi rieos clo tra![ }ltngly 3l thdn8 12 nlm 2018 (ti6p 6Go)
tliic
Ml[ EOs/TCTD(Bon'h,inh thco Thon! h! sd
49aO|4/TT-NHNN ngdy 31 fin g 12 abn20l4cna Ns6n hd,'s Ntu wtc viA Nah)
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I
I
(iv) Xt lj nq xdu
Nq xdu lA c{c khodn nq ftuoc crc Nh6rn 3, 4 vn 5.
Cdc khodo nq x6u duqE xt li nii ro tin dung theo quy6r dinh cria HOi ddng Xu ly Rti rc cta Ng6nhAng sau khi de xem xdr th6y mgi n6lsccAn rhi6t dd thu h6i khoao nq, bao g6m cJ cdc hlnh dQng ph6p
lY d6u lt6ng c6 k6l quA.
Cfc ktoin nq x6u se duqc xt U bing ngu6n du phdng khi d'rqc phan losi vao Nh6m 5 ho{c k{li k{rdchhlng vay bi ph6 s6I| holc giei d# (d6i v6i budng hqp k}6ch hing vay IA td chrrc, doanh nghiep), holckli khdch htrng vay ch6t hoic rn6t tich (tl6i v(ii rudnt hqp kh{ch heDg vay l} c6 nhan).
Cic khoin nq xAu dA xri lj bing ngudn dU phbng duqc theo ddi o tli ktoen ngod b6Dg. Cdc kJtoAD
tian thu du@ tri cic khoAn nq xiu dE xu lj, bao gdm cn ti6n r& vift bdn tAi sen bAo dam cta c& khoenng x6u d6, sC duqc ghi nhln trong b6o cdo k6t que hoet d6ng kinh doanh rieng kli thu-c nh6n.
(v) Bdr tq cho VAMC
Ngen hMg th\rc hien b6n nq h cdc kloin cho vay khdch htrng cho VAMC theo Nghi ilinh s65312013/t[DtP do Chinh ph'i bar hanh ngAy 18 thAng 5 nlm 2013 ("Ndj ilinh 53"), Nghi dinh s634l2015/NDtP do Chlnh pht ban hinh ngAy 3l th6ng 3 ntrm 2Ol5 sta d6i vA b6 sung mot s6 diiucua Nghi ttinh 53 ("Nghi diDh 34"), ThODt tu s6 lgnol3lrr-NEtlN do t{HNNvN ban lAnh Dgey 6rh6ng 9 nIrD 2Ol3 ('Th6ng tu 19"), Th6ng ru s6 142015/fT-N[tr IN do NHNIWN ban h]nh ngey 2tth6ng E n6m 2Ol5 ("Th6ng tu 14"), Th6ng tu s6 O8r/2ol5rrr-NlrNN do NHNNVN ban hlnh ngay 16$6ng 5 ndm 2016 ("ThOnB tu 08"), Thong lu s5 09/20I7TT-NHNN do NHNNVN ban hlnh ngly 14
thdng t nlm 2017 ('Th6ng m 09) vB vi& sira d6i, b6 sung n$t sri ailu cua Th6ng tu t9 vA xuAt todnkhdi be,g cen d6i kg rodn rheo cdc hudng d6n tung C6ng v5n s6 8499 .IHNN-TCKT do NHNTWNban hinh ngly 14 lh{ng ll ntun 2Ol3 ("COng vEn 8499") va C6ng vin s6 925NHIIN-TCKT doNHNTwN ban henh ngly 19 th.tug 2 nlrn 2014 ('t6ng vdn 95").
chlnh sdch kd totu cho cdc khoAn nq duqc ban cho vAMc iluqc utnh bly d Thuy€t minh 4(gxv).
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Nsarh r Ttldrg Dd C6 phia Ean vi€tTbr Dhi HM Tosq 412 Nsuyao Thl Miri IGriIhuttrs s, Qrlltr 3, Tlrtrh phd Hd CU Minh, vifr'tftuy6( lrtinh blo c{o .lt chftr} riEng c}o ntm ktlngty 3l lh{ng 12 dE mf E (ddp lbto)
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MIU BWTCTD@@ hn i heo Thing ,v sd
49IZOI4/TI-NHNN ngnr 3l hn B 12 nAn20l1cno NgAt hary NhA nudc Viet Na,l)
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(f)
(g) Chring khodn iliu tu
(i)
C{c cam k6t ngogi blng
Crc carn k6t ngoei b6ng bao g6m c6c klrodtr bdo Enh, chdp nhin thanh to5n ve crc cam k6t cho vaykll6ng hiy ngang vO di€u kien va c6 thdi sian thuc hien cu th6.
C6c khoin cam k6t ngo?i be|Ilg dugc phaD lo?i nhu sau:
Theo TI6ng ru 02 vi Th6ng tu 09. vi€r phan lofli cdc khoin cam k6t ngoai beng duqc thlrc hion chlnhim muc dfch quin ly, gi6m sfi chit l'rqng ho€l dQng cAp tin dpng. Kh6nB c6 du phbng ntro duqcIap cho c6c khoin cam k€t ngoai berg, tni k{li NgaD hnng duqc yeu ceu phni thtrE hien nghia vu trnGay theo hOp ddng bio lanh, trong truong hqp d6, ktoen trA thay iluqc ph6n loei vI tf{ch lAp dU phbng$m chinh sdch k€ to6n ilugc tslnh bey rai Thuy€r minh 4(e).
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PhAr. biChri,ng khodn diu tu bao gdm chring khodn dAu tu sEn slng dd b6n va chtug ktodn dAu t'r gi0 d6nnSay ddo h+n. Ngan hing phan logi ch'.rng klo6D dAu tu tsi thli diCm mua li chrlng khor{n dAu tu sinslng d€ b6n ho& chfnS khotu irAu ru gin d6n ngAy ddo her. Theo Cdng van s6 26oIAI[trIN-TCKTdo NHNI{VN bar tAtrh nEAy 14 l,ldng 4 nn D 200S, d6i vdi *iodD muc ching k,lo6n dAu tu, Ngen hlngtuqc phdp phaD lo{i Isi t6i da mor Bn sau khi ph6, tosi lin dAu lai $di diam mua.
Chtne kttodn iliu at s&t snnp ili Mn
Chfng fho6n diu tu sin slng itd btu h chfng khodn nq ho{c chring ktodn v6o ilugc gin EonS rhoigisn kl6ng en dinh Eudc ve c6 rhe duqc bdn trong mgi rhdi di6rn.
Chtnp *:hobt ddu t eib ilia ne}9 tldo hot:
Chring,khodn dlu u gi0 d6n ngAy rt6o han lI chfng kho{n nq c6 k} hgn c6 d6h v} cdc khoin thanhtodn c6 dinh ho{c c6 the r5c dinh duqc, nA Ngtu h}ng c6 y din} v} c6 khe nlng nim git d6n nglyddo han.
Nh6m DPh nghle
1 Cam k6t dt deuchudn
Cdc cam k6t ma Ngen hang ddnh gid h kldch hengc6 kI6 nrng thuc hiendiy ili c6c ngh-ra vp theo cam k6t.
2 Cam k& cin chri J cdc cam k& rne Ngan hang il6nh gi{ le kh&h hnng kt6ng c6 k{le nturgthuc hign nghia rT the-o cam k6t.
3 Cam k& duoideu chuin vA crc
6m c6 nii rocao hon
Cdc cam k6t thuoc mot trong cdc trudng hgp sau:. cdc cam k6l vi phrm quy dinh tai cdc khoan I.l,4,5,6 Diiu 126 Luat
c{c t6 chuc (n dung; hotrc. Crc carh t6l vi phgm quy dinh lai cdc kioeLn l, 2. 3,4 DiAu 127 Luat
cdc t6 chri( tln dung; hoAc. Cdc cam k& vi pham quy dinh tsi cdc klodn t, 2, 5 DiAu l2t Luat c6c
16 chric tin dung.
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Nrt. hi'ry Tt@rt Ed C6 phlD Brn viQtTna trhi HM Tosq {t2 Nt[y& Thi Mioh lo|riIhuins 5, Qi{n 3, Tbr phti Hf C.hi Milb vittltuy& Dirh bao.{o Ol.trtui rt.rE dlo blE [6rngly 3l rhlttrB 12 dm mrs (dap theo)
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49ao|4TT-NHNN ngAy 3l thn g )2nnm2Ol1dna NgAa hnng Nhd .t ViA NM)
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I
(ii)
(iii) Do hrdng
Chiag *hda vin
Ghi nhQn
Ngar heng ghi nhan chtmg *to6n dAu tu tai ngey kh6p rcnh d6i v6i chung l:ho6n niCm y6t ho& qingiy Ngan hlng chinh thtc c6 quyAn sd hihr theo quy dinh cta phdp luat d6i voi chtmg k rodn chrani€m ydt.
Chrhg klo6n v6n sin sang d6 Mn d'rqc 8hi oh6n ban ttiu theo gi6 g6c, bao gdm gid mua cong cdc chiphi mua c6 li€n quan EVc d€p nhu chi ph, ,r6i gidi, gi& dich, cung c6p th6ng rin, pht ng6n hlng (nduc6). Sau Bhi nh6n ban dau, cAc chtng khotrn-nay duCE Bhi nhan theo gi, tri rh6p hon gii"a gi, dang ghinhan trCn s6 s4ch va gid lhi Euong v6i s6 16 ginm gi6 duqc ghi nh{n vlo bdo c6o k6r qua hoet dongkinh doanh rieng.
Ci6 tli trudng cta cChring khodn Thanhto{n n&[
hrimg kho6n v6n sin shng d; bdn de ni6m ydr la Bi6 d6ng c'ia roi Sd ciao dichph6 Hd C1li Minh vA Sd ciao dich Chim8 ktodD HA NOi l4i ngey k6r rhrtc ki k6
Gi, thi Eudng cta ch6ng klo6n v6o sin siurg d6 Mn chua niem ydr nhung dA ilugc d5ng k, giao dichtrEn thi trudng giao dich chung khotu cria c5c c6ng ty dei chfng chtra niem y6t thi tn tmg ('thi EuotgUpcom') la gi6 d6ng cfta cta rhi truong Upcom t+i ngly k6t thtc kj, k6 todn n5m.
Gi6 thi tsudng cria chtng khodn viin sEn sAng itC b6n chua ni€m y6r nhrmg da duqc dtug ky giao dichren thi tsudng phi 6p tsung ("thi trutrng OTC") h gi6 btnh quen cUa c6c gi6 giao dich tqi nBy k€t thrjclcj' k6 lo6n ntm duqc cung cAp Mi ba c6ng ty chfng lJrodn c6 v6n di6u lC ECn 300 ri VI{D.
C6c chring kho6n sin sAng dd b6n kl6ng duqc phCp mua bdn qr do u€n thi trudng hoic kt6ng the x6cdinh ifuqc gid lhi trudnt thi kt6ng duqc lap du phdng ria duqc phln ,nh thm gid g6c.
Ching k'hodn nl
Chfmg kho6n nq sfu s&g da b6n ve chtug kho6D nq gio d6n ngny deo bgn duqc ghi nh6n ban diu th€ogrd g6c, bao EAm gi6 rma vd c6c chi phfmua c6 li€n quan uuc ti6p nhu chi phi m6i gidi. giao dich,cung cAp th6ng tin, thu6, tg pX ve prf ngan lang (n6u c6). Sau ghi nh{n ban dAu, cdcchrtng khodnnaytuq; ghi nhin theo gid gb au,qc ph6n b(i tchiu tdc dong cta vits ph6n b6 gid tri chi& kh6u va gi6
tri phu troi) En di du phbng mi ro chi'og khodn dAu tu (bao gdm du phdng rui ro tfn dung va du Phdnggiarn gid ch&ng }bo6n). Gi6 tri pbu troi vI gid tri chi6t tlrAu ph6t sinh trl vi& mua cdc chrrnt k[odnnq duqc phan b6 veo b6o cdo kat qui host dOflg kinh doanh rieng lheo Phuorg phdP dudng thlng Eongthdi giall triim git. Trong trudng hqp cdc chrtng kho6n ney ifuqc b6n truaEngay dro hen thl gi6 Ei Phutroi va gid tri chi6r k}Au ch'ra phen b6 duqc ghi nhln toar bO vio Mo cdo kCt que host dong kinh doanh
ri6ng tsi ngly btu.
Chring kho6n nq s5n slng dd bdn il.a niem y& duqc ghi nh6n th.o grd q& Et di du phbng Sinm 8i6uing c6ch than khao 65 i6ng cira cria Sd dao dich Chring khotu Hl N6i 4i ngay *dr o'tc ty f6 toen
nfun
22
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NrSr htrs Ttrotrs md C6 Dti! BaD vi€tToi trhi HM Tovn,4l2 Nsuyh Thi Miob KhriPhutns 5, QoF 3, Thlrh phd Hl c'bl MibL, vilrThuy6r minh b6o c{o Oi chloh ri6Ds c}o nrn k6tnsly 31 rhtus r2 dE 2018 (dt? !t o)
Nrmahfc
MIu Boii/TCm(EMtu h theo Thbng tu si
49l20r TT-NHNN a9ay 3I thlu )2 ,nn 2ol4cin NBA^ hn t Nhd zhic ViA Na^) :
Chung }hoan nq sEn slrg dd btu vlL chrmg khodn nq giii d6fl ngly il6o han h trfi phi6r d@nh nghiepchua niCm y6r duqc ghi nh0n theo gid g& rt di du phbng aii ro tin dung theo quy ilinh cta TI6ng lu02 va Th6ng tu 09 ituqc trinh bly t4i Tluy€t minh 4(e). Ngan hlDg chi l6p ds phbnt rui ro chingtlodn nq gitr d6n ngey d6o hcn khec khi c6 diu hitu vB sg grrim gi6 cbrimg kio6n kCo dld ho& c6 bingchrnng chic chin ring Ngr, hhng [116 c6 th6 thu h8i diy dt khoAn diu ru nly.
l-ii sau khi mua cia chirng L.ho6n ng sin slng d6 u6n vl ching khodn nq gitr d6n ngny dro h|n duqEghi nhan veo bro ceo ka qud hogt d6ng kinh doanh rieng u€n co sd ddo tich. Khodn dAn lai ddn tichtrusc k1li Ngan hAng mua se duqc Ehi giAm gid g& thi ntr6n Auqc.
DU phbng rui ro chtng ktoSn dAu tu duqc dA c6p d tl€n sE dugc hoan nhap khi gid tri c6 thd thu hdicta chri'ng khodn tdng En sau khi qp du phdng. Klodm du phbng chl drqc hoen nhAp trong phsln visao cho gi6 tr! ghi s&cta c6c chfng l$odn nly kh6ng v'.iqt qu6 gid tri thi s6 cua chrlng khi gid ilinhkh6ng c6 khoin dlr phdng nao ifti duqc ghi nh6n.
(iv) Dnng ghi nhon
Chfng kboan dA'r tu duqc dt'ng ghi nh6n khi c6c quy6n nh{n cdc hdng din tt c6c ching kho6n niyde chAm drtt ho{c Ngan heng ita chuyAn di phAn l6n rui ro v} lgi fcb cria vie. sd hih cdc chrmg kto6nnay.
rmi phidu itlc biQt tlo VAMC phdt hdnh
Trdi phi6u dic biei do VAMC ph6t henh h giAy td c6 gi6 c6 $di her do VAMC phdt hAnh d3 mua ngxiu cia Ngin hlng.
Ngen hlng hach iodn nghiQp vy mua bdn ng bing lrdi phi6u ilEc biet theo crc hudng dan trong C6ngvin 8499 ve C6ng vln sd 925.
cl'o ,5i khoan nq x6u dugE b6n cho VAMC, Ngan hlng nhin duCE tusne tmg r$t rai phi6u d{c bietdo VAMC ph6r he . Menh gi6 trdi phi6u d& bigt tuong fng vdi gid tri ghi s6 du nq g6c crla khodnng xAu sau khi kiliu trt # dln du phOng cu rhA ifi Uctr t5p ctrua s,l apng iho khoAn nq xAu if6.
Khi hoan rhaDh tht tUE n a b6n nq x6u, Ngan hang ghi gifm gid td ghi s6 cria ttoin ng xiu, st dungdu phbng cu tha da tdch lop chra st dung. Ddni rldi, Neell hint ghi nhin Mi phi6u dic bi€r doVAMC ph& heDh vlo tAi kloAn ch'rmg tlo6n no giii den ngly d6o hgn do c6c d chfc kinh t6 Eongnudc ph& hhnh theo mQnh gid ve sau d6 ilusc phh 6nh theo gi, g& ut dU phbng nii ro.
*i vdi ct trli pU6u O& bia do VAMC phdt ha , dU phdng cU lhE duqE (nh va trtch lip 6eo hu6ng&in cria Th6ng tu 19, Th6ng ru 14, Thdng tu 0E ve Th6ng ru 09. Thco d6, dU phdng cu the t6i thiauphdi tsich hp n6i nem tsong lci h€n cria tr6i phi6u dic bi6 le kloin chcnh ltsh duong giitE 20% menhgid cta ffii phi€u d{c bi6t d6i vdi o{i phi€u c6 hi hgn 5 n6m tn} s6 tiAn thu h6i nq cta khodn ng xAuc6 li€n quaD. RiArg il6i v6i cdc n{i phieu qc bi6t dufr Ei. han thdi h0n hi 5 n5m len lO nIm theo cdcvnn bin kt6c c6 fien quan cta co quan quen Iy nhi nu6c c6 thim quy]n, NSen heng trlch I6p dU pbdntcho ktoin chEnh l€ch duong d[a 1046 menh gi{ cta E{i phi& d{c big Et s6 der rhu hAi ,lq cua k}onnng xeu c6 Ii6n quan. .Hang n6lrr trong thdi hgn 5 ngey lem vie. lih ke rrJdc ngiy tuong ing v6i ngeytrdi phi&r d5c bifi d6n han. NgaD hiDg catr trtch l6p dt s6 du phbng ca d* n6i ren. Dy phdng mi rocho trri phi6u dIc biet iruw ghi nhon veo b6o c6o k6t quA hoar dong kjnh doanh rieng.
Ng6n hAng kh6ng phli tsich lip du phdng chuDg d6i "a ct tret pti6u a5c U6r aey.
(v)
i
23
I
I
I
(h) Gdp v6a, dlu tn rlti hp
(i) Ddt tuvdo c6ng ty con
(D
0)
Mlo B0S/ICID(Baa hdnh th.o Th6aC it sd
49D014/TI-NHNN ^gdJ
3I tMne 12nbt2Ol4cna NEAi hAnE Nhn a'/6c ViA No^)
Nsir brng ltcunr Dd C6 plta lln ViftTta al'n HM Tovr, 412 Nguyln Tti Minh xhoiPhutrr s, Qud[ 3, Tbirh ph6 Hd ChI Mirh, Vi€rTtuy& hinh Mo do rii ctfri ri6os cho Dtlr k6tnsly 3l rtans 12 DlD mr8 (ti6p th€o)
NrDth6c
f"I
Y\-
J
C6ng ty con h c6ng ty chiu su ki6m sodt cria Ng6r hnng. Sg ki6m sodt t6n tgi khi Ngdn hlng c6 quylndieu henh cdc chJnh Mch tii chfnh vl hogl dong cria don vi dugc rliu tu nhim $u dtr .c,c lqi ich kinh t6tt cdc ho€r dong cta don vi d6. Khi d6nh gi6 quyln kilm sodr c6 xdr drln quydn bi6u quy6t tilm ndngc6 th6 6ur hien duqc rsi thoi diCm hifn r4i. Cdc khoim dlu ttl vio c6ng ly con duqc phin ,nh rlreo gi6g6c tn) di duphdng giem gid dlu tu {xemThuyet minh 4(D).
(ii) Ddt trvto cing ty fiAn k&
C6ng ty len k6t IA c6nt ty rne Ngan hang c6 kld nang gay dnh hudng d6ng ke, nhung kh6ngso6!, c6c chfnh sdch lii chtnh vtr hoqr dong cta c6ng ly il6. Crc knoan diu ruvlo cdng ry li€n kCrphan 6nh theo gi, g5c tru di dtr phong gidm gid dAu tu lxemttruy6t mint l1iyy.
kidmduqc
Dg phd'ng gtim gi6 illu tn did hpn
Du phbng 6Am gi6 dAu tu dAi fun rlusc rrfch lap ndu t6 ch'tc kinh 16 mi Ng6n hAng dang diu tu bi t6(En trusDg hgp 16 lheo k6 hoe.h da iluqc xdc dinh trong phuorg 5n kinl doanh nutu tti diu nI) rheohudng den cia Th6ng tu s6 228I2009/TT-BTC do B0 Ttri ch(nh ban henh ngay 7 thrng 12 ntrm 2009('Th6ng ru 228) ver Th6ng lu s6 89/2OI3/ft-BTC do BO Ttri chinh ban hlnh ntey 28 rhdng 6 nlm2013 ('Th6ng tu 89') sta d6i, b6 sung Th6ng tu 228. Thm d6, mric rrich gp du phdng la chenh lCchgi 'a t6ng v6n g6p thgc rd cUa cdc ben tai itor vi nhin dAu tv vl v6n cht sd hitu thuc c6 nhan (x) v6itj lQ sd hitu cua Ngnn htrng tgi don vi d6. Du phbng giim gi6 dau ru dai han dusc holn nhap khi gi6ld c6 th6 thu hdi cta cdc kloin ilAu tu dbn hen Ong td lsi sau khi I6p du phbng. Khoen dU phbng chiduqE holn nh6p t ong phem vi sao cho gi6 ri ghi s6 cta c6c khoin dlu tu kh6ng vuqr qud gi6 tri ghis6 cta c{c khoin dAu tu niy kli gie dinh k}6ng c6 kboAn du phdng neo de dur ghi nhan.
Cric c6og cg tti chfnh phii sinh
c6c hqp ddng ki h$t tiAn tQ vtr cdc hgp it6ng ho6n ddi tian G duqc ghi nhan rcnt bing cen d6i kE to6nrieng theo gi{ rihgp ddng. Chenh ltsh gii}. sil lugng dAn !e cam k6t nua^dn lheo !i gi6 ghi t€n hsP
ddng vi s6 luqng tiln g iluqE quy il6i the. ti gid blnh quan mua vtr b5n chuyCD kho6n giao ngay l+ingiy hifu lgc cta cdc hqp ddng hi hgn ti€n t{ vA hqp d6ng horn d6i tGn le du(rc Phan 6 v}o bdo cdo
kAt qut hoor itong kinh doanh ricng theo phuong phdp ifudng thing trong thiri gian hi€u luc cna cdc
hqp ddng nly.
sii du cia hqp ddng lci h9n dan 4 du(,c dtuh gid t$ rl|eo $ gid binh quan mua ve bAn chuy;n klodngao ngay tai ttrdi diEi cud ngtry lam vi* cu5i ctng cta fl6i th6ng. Lai 6 chua $uc hien iluqc ghi
nh{n v}o chenh ltsh ry gi6 h6i dodi u€n bnnt ceD d6i k6 ro6n ;eng cu6i n6i thdng ra duqc k€t chuven
vao Mo c6o k€t quA host dong kinh doanh riCng vio thdi di6m kdt thfc ki k€ to6n nim.
24
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Nsio hlls ltuulr ai c6 phll Br" viftTb. trhl HM Towr,4t2 Nsuy6r Thi Miah KhriIhutDs 5, Qufn 3, ThrDh ph6 Hd ChI MiDh. vilrTtuyEt miDh Mo c{o tti chhh }iCrs cho nlm khrytl, 3l tf,{n8 12 dm 2018 (ti6p Or€o)
Mlo Bo'TCTI)(Ban hdnh theo Th6l.g tu sd
a9/2014/TT-NHNN ngdr 3l hn g 12 nnn2014cna NgAt hAry Nhn nu&c viA Nan)
!
(k) Phan bd c6c c6Eg c{ tli chlnh
Nhim muc dich duy nh5r la cung cAp crc O6ng tin thuy6t rninh vd tim quan trQEg cta cdc c6ng cu ttrichfnh it6i voi tlnh hinh tli chinh va k6t qua ho?r dong kinh doarh cta Ng6!l heng vI rinh ch& ra mli,cd0 flii ro ph6t sinh tt c6c c6ng cU ttri chfnh, Ngan hAng phen losi c6c c6ng cU tli chfnh nhu sau:
(i) TAi sAn A.i chlnh
Nrmrh6c
Tni sa di ct lnh dwc xnc dinh rheo Bid ti hap I! thbng qua bdo cdo kit qua hoor il6nc kinh doath
TAi sin tAi chinh dugc x6c dinh theo gi6 td hgp ly th6ng qua b6o c6o kdt quA ho[t dong kinh doanh Iemor tli sdn ai chtnh th6a mZn mQt trong c6c di.u kifn sau:
. Te[ sen lAi chinh ituqc Ban T6ng Giftn d& phin logi vdo nh6m nim gin de kinh doanh. Tai sAn
Bi chfnh iruqc phan lo{i veo nh6m nim gitr d6 kinh doanh, n6u:
- ttri sin drqE mua cht y6u cho mlc dich b6n lai tong rhoi gian ngin;- c6 bing chrtng vA vi€a kinh doanh c6ng cu d6 nhim muc dich thu lqi ngin han; ho&- ll c6og cu tAi chinh ph6i sinh (ngo8i (ru crc c6ng cu tli chinh phdi sinh duqc x5c irinh h mol
hqp ddng bAo lenh tei chfnh ho{c mot c6ng cu phdn8 ngua nli ro hieu qu6).
. Tei thdi iriam chi nhA'l baD dAu, Ngan heng x6p ai sAn r.iLi chinh vao nh6m tai sen tli chlnh dugcxac dinh $eo gid tri hgp ly th6ng qua bdo c6o k6r qul ho dong kinh doanh.
Cdc thoin diu t nlm sie din ngdy t do hqn
Cdc khoAn dAu ttr nim giii d6n ngAy d6o ha! le cdc tAi s,r ttri chfnh phi phdi sinh voi cdc khoan thanhtoan c6 dlnh bo5c cd ttrd xf. aint
"a cO l(y aao h{n c6 dinh mI Nt6n hnng c6 , dinh ve c6 khA nlng
gitr d€n ngay d6o hgll' ngod trri:
. crc tli sdn tAi chlnh m) lei thdi diam ghi nhan ban dlu de duqc Ngan hAng r6p veo nh6m tei simAi chf$ duqc x6c dinh theo gi, tri hqp Iy $6ng qua bdo ceo kAr qDi hogr dong kinh doanh;. c5c ttri sin Ai chfnh ih du(E r6p vAo nh6m Ai sin lAi chinh s5n sAng d€ b6n; vA. cdc tAi sin Bi chfnh th6a mtu dinh nghia v€ cdc khoin cho vay vA phdi thu.
Cdc khoon cho vat vd pluii thu
C6c kloAn.cho vay vA phdi rhu la crc rli sin Oi chfnh phi phri sinh vdi cdc kloAn danh torn c6 dinhholc c6 thC x6c dinh va kh6ng dugc niCln yat tr€n $iEudDg. ngofli trt:. cdc khodn mA Ngan hlng c6 y dinh bdn ngay holc sa bdn troDg ruong lai gin dugc phen loei la tli
$itr ntrm giE vi Inuc dfch kinh doanh, vA cdc lo8i InA lsi rhei di6m ghi nh{n ba, dlu duqc Nganhlng x6p vtro nh6m tii sin tAi chfnh duqc xdc dinh rheo gi6 Ei hqp'iy th6;g qua b6o cdo kiit qudhofll dong kinh doarhl. cdc kho6n dusc Ngen hlng xCp vlo nhdm tii sdn rtri chinh sin sing dd b6o rfli rhoi di6m ghi nh6,lban d6u; hoEc. cdc khodn nq Nt6n hirg c6 $E kt6nt rhu h6i duqc phAn I6n gi, tri dAu tu ban dAu, kt6ng phdido suy giem ch6r luqng rin dung, va duvc phaD loai vlo nh6m tli sim tAi chinh $r slng dA ban.
)
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25
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Nstu hrns IhEUls Ai C6 phir BrD Vif.Tbr nhl HM Town, 412 Nsuy& Itl MiDh KhaiPhutrs s, Quln 3, Tbitrh Dh6 H0 Chi Minh, vitrThryar Eirh b{o cao Oi cttr} riarg cho dm k6trSiy 3l th6rs 12 tll 2018 (tiap $eo)
N.!ltt6c
Mar E09TCm@ah hnnh heo Ttang tv si
49/2O14/TT-NHNN qny3I thd,8 12 m2014d@ NEa, hn^B Nhd
^ntc viA Na'a)
,/
I
P(ii) N( phti td tti,i ct lrrh
Nq ptuii ia fi1i cldnh dwc xic itinh theo gid tri hqp g rh6n6 qua hio aio kir qud ho4 dQn6 kirk
Nq phei r.i ttri chinh duoc xrc dinh $eo gi6 tri hqp ly th6ng qua b6o c,io kat qun ho4t dOnS kinh doanhh mot kl|oen nq phAi trA Lei chfnh thoa rnAn m6l rrong cdc didu kifn sau:
. Nq phii t e tei chfnh il[qc Ban T6ng Gi6m d& phnn logi vdo nh6m nirn sit d6 kinh doanh. NqphAi ua tei chinh duqc pbSn loei vlo nh6m nim giit dE kinh doanh, n6u:
- duqc tgo ra cht y6u cho rnuc itfch mua lei trong thoi gian ngin;- c6 bing chrhg vi vi& kinh doanh c6ng cg 66 nhim muc dfch thu lqi ngin hgn; hoac- lI c6ng cu tli chlnh phdi sinh (ngoai tri, cdc c6ng cu Ai chlnh ph6i sinh ilugc x6c ilinh le mot
hqp d6ng bdo lSnh di chfnh ho6c r]Ot c6ng cu phbn8 ngrlra rui ro hiQu qun).
. TEi thoi diam ghi nb6n ban dAu, Ng6n hlng x6p nq phai tre td chinh veo oh6m nq phai EA tei ch(nhituqc xdc dinh th€o Si6 l4 hgp ly th6ng qua bro cdo k6t qui hoar dong kinh doanh.
Nq phoi td di ctdnh dwc xtu ili^h theo Bid tri phin hiC6c khodn nq phiLi trA tii chinh kh6ng duqc phan logi ltr ns phai tle Di chinh dugc x6c dinh theo gi6tri hqp ly th6rg qua b6o c6o ket que hogt dong kinh doanh sc iluqc phan loci la nq phei rA Ui chfnhduqE xdc dinh theo gi, tri phen b6.
Vits phtu losi cdc c6ng cu tad chlnh kC t€n chi nhim mlc dich trinh bay va [huy& minh va kh6ngnhnm m$c dlch n6 tA phuolg phdp xec dinh gi6 tri crira cdc cdnS cU tli ch(nh. Cdc chtnh sdch kC lo6nvA x6c dinh gi6 t-l cria c6c c6ng cu tli chinh duqc trlnh bAy lrong crc thuyet minh len quan khdc.
Tni sdn tdi chlnh sdn sans de bdn
Tdi sdn rai chlnh sin san8 d€ b6n Ie crc tli san di ch(nh phi ph6i sinh .luqc xrc dinh la sEn slng ite b6nholc tt6ng iluqc phtn losi h:. c6c Gi sdn Bi chfnh duqc xdc ilinh theo gi6 tri hqp tti th6ng qua b6o cdo k6t qui ho?t dong kinh
doanh;. c6c khodn diu tu nim dtr ir6n ngay d6o hsn; hoic. c6c khoAn cho vay vA phii lhu.
26
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Y
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NBir hrrS Tlilotra Dei C6 ptla Bln vi6tTno Dbt HM To*n,412 Nsry& llii MiDb KhriPttutrs5, Qr4r3, Thlrh ph6 H6 CUMi, viftrltor& ninb Mo cao tli chiDh riCos lbo d[l I5tnsly 31 thtns 12 EIm 2018 (ddp th€o)
. nha cta, v6r ki6n tnic
. mry m6c thi& bir phuong tipn vln chuyCn. thiat bi, dunC cu qunn ly. Di sin c6 dinh htu hinh kt6c
N.rrlh6c
MIu E09TCII)@an hn hh.oTh6^s n sd
49/2014m-NHNN n8d! 3) tM^B 12 fin2014da N80n ht g Nhd aqrc Viet Nan)
E
0) Tti sir c6 itinh htu htnh
(ii) Ktdu hao
KhAu hao iluqc tfnh theo phrrsng ph6p dudng thing dlla t€n thoi gian hiiu dung uoc tinh cia tai sdrr
cii dinh hgu trinh. Thsi gian hilu dung udc rfnh nhu sau:
NguyAt gU
Tad sen c6 irinh htru hinh dus-c th6 hiCn theo nguyen gi6 tru di gi6 t.i hao mbn loy k6. Nguyen gid ban
diu cia lii sAn c6 dinh hii'u hinh bao gdm gi6 muarta tii sin, r.hud nh6p ktiu, c6c loqi thu6 diu vioklrong duqc hoen lai vechi phl liCn quar trw ti6p d6n viec dua tei sin vho rrang rhdi va vi tri ho?t dongcho mw illch st dlng du ki6n. C6c chi phf ph6r sinh sau khi rii sAn c5 dinh hEu hinh da di vlo hostdong nhu chi ph( slra chiiz, bdo dudng ve d€i tu duqc thi nh6n vAo b6o c6o ket quA hoat dong kinhdoanh rieng Eong nnrn IrA chi phi ph6t sinh. Trudng hgp c6 th6 chring minh mot c6ch rd rang cdc chiphi ney tlm tnng lqi ich kinh 16 trong tuon8 lai du t(nh thu duaE.tt vioc st dung tli sdn c6 dinh hitutrintr vuqt tren mric hogr d6ng tieu chuin d, duqc d6nh gi6 ban diu, thi c{c chi phi n}y duqc v6n hda
nhu mor khodLn l.ng nguyen gi, cna ai sin c6 dinh hitu hinh.
(i)
5-50nEm5-20nlm6-10nem3-l0nEm4-25n,nn
(iii) ThdrtryLiii vi 15 phdt sinh do rhanh li Ai snn cii dinh htu htnh duqc xdc dinh bdng s6 ch€nh lfth gita s6 ri6nthuAn nhAn duqc do thoDh ly vdi gi6 tri cbn lai cta tAi sen ve duqc ghi nhin h thu nhap ki6c hoEc chiphi khr. rong bdo cdo ICt qul host dong kinb doanh rieng.
(m) Tii stn c5 dFh vA litrt
O Quybt stdgng &quydn su dpog itlt du6 0# hien lheo nguyen gi6 rrt di gi5 tri hao mdn tiiy k6. Nguy€n gid ban dAucta quy€n sA dgng ddt bao gdm gid mua vA cdc chi phf fien quan truc ti6p toi vifo c6 dugc quyin stduog dh. IOrAu hao d6i voi quydn st dpg dfi c6 $si h{n duqc tfnh rheo phuong ph6p duong thinguong vbng tli 3t ilCn 49 nIm. Ngen hene kh6ng tfnh ki6u hao d6i v6i quydn st dung dft v6 rhoi hsn.
Phdll. rrdt nnf i dr,h
Ci6 mua phAn mAm m{y vi tlnh nrdi, mI phin mAm m6y vi rinh ney kh6ng phAi h nQt bO phan gint&.vdi phin crmg c6 li€n quan thi duqc v6n h6a vi iluqc h{ch ro6n nhu mor tAi sAtr c6 dinh v6 hinh.Ph6n nGm m6y vi lfnh duoc khCu hao theo phuong phrp duong rhing rrDnt rhoi gian rt 3 d6n tO nnm.
(ii)
27
i
)
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N3ln ht4 Ttuns m{i C6 phlD Brn vi6Th r}l HM To'r, al2 Nqoyh Tti Mtdr l(hdPhuirnB 5, Q[|r 3, ThaDh pb6 Ht C.llf Mbh, VierThuydr [ioh b{o do rtl cbhh fitns cho nrd karrCy 3r 6tus r2 dD z)lE (.i6p theo)
Nomth6c
MIo E0YTCTD(Bu hb'h th.o Thang tu sii
492OI4/Tr-NHNN ngAJ 3l thdlg 12 ndn2014cia NBA,! hAnE Nha nu& Viet N@)
Ti le dv phn'ns
30%50%10%
t@%
(iii) Thaah l!Liii vI 15 ph& sinh do thanh ly tni sin c6 dinh v6 hinh dusc x6c dinh bing s6 chCnh lQch gira s6 tiAnthuAn nhfn tluqc do Ganh ly v6i gi, tri cbn IBi cta tii sliD vtr duqc ghr nhAD la thu nhap kt{c holc chipht khec rong b6o c6o k6t qua hoat dong kinh doanh ricng.
(n) Cdc tiri sio C6 kh6c
Cdc Ai sen C6 kt6c, ngoei c6c ktoen lei, phf phAi thu tir ho0t don8 tin dung, iluqc phan 6nh theo gi6goc td, di du phdng nii ro cho cec Gd sin C6 noi bAng.
Du phbng rti ro cho c6c tni sdn C6 noi beng duqc lgp dua tr€n du ki6n mrtc ti5n thAt c6 thA xdy ra ho&tr€n linh trgng qu6 han cta crc 6d san C6 noi hiDB vri ri IC rrich lap rheo Th6ng tu 228, cq thC nhusau:
Tinh tr$hg qu6 hStr
Tr€n 6lhdng il6n duoi I nnmTt I nlm d6n du6i 2 ntmTt 2 nnm d6n duoi 3 nlmTi 3 nem Ed len
Chi phI ds phbng phrt sinb ituqc gfii nh6n vio chi phl ho4t dong trong bdo cro k6r qu, hoBt itong kinhdoanh riCng.
(o) C6c khotn dg' phi'ug
MOt khoen du ph0ng ngofli trt c6c khoAn du phdng duqc tdnh bay dThuy6t minh 4(c),4(d), (e),4(f),4(g). aG), 4{i) va (n) iluqc ghi nhan n6u, do kiit qul cta mOI su kien trong qud kt0. N$D h}ng c6mot nghia vu ph6p ly hien ki ho+c liCn doi c6 th€ u6c linh mot c6ch ddnt tin cay, vA chic chin sg limgiim sit cdc lqi lch kinh t6 trong tusng lai de $anh rcdn cdc ktoer nq phii tr6 do nghia vu d6. KhoinduphdngduqE c dinh ting &h ctri6r tuSu at'n8 den dv ki6n phei trn uong tuong lai v6d ry rc.chiiirkhiu tru6c thua phen 6nh d6!h gid cta rhi truong d $di diCm hien tai vi gi6 tri thdi gian cta ri6n vdnhlrng nii ro cp thA cua khoen ng il6.
Try clp thAi vifu yA bno hiAn hdt nshiQp
Th€o B0 luat l.ao dong Viet NanL kli ngudi tao dong le,rn viec cho Ngan hiflg tir 12 th6ng trd len
1'hguoi lao tlQog di dih ki€n") tu nguyen chAm dft hqp itdng lao dQng cua minh theo il6ng quy ilinhcta ph6p lu$t Otben * dung lao ilong phdi thanh torn dan uq cip th6i viec cho nhtu vi6n d6 flh dira
rren's6 ntrm lam vi6c ve rori lr-i 6l'ooi ei6m thdi viec cia nhan vi€n tl6. Dg phbng trq c6p th6ivits duqE l6p tlcn co sd s5 nlm nbtu vien lam vi+ cho Ngan hlng ve mth luoig blnh quen cUa harrong vbng seu ft6ng tru6c nSAy k6t thrfc hi k6 to6n ntrm. Cto muc dich xdc dinh s6 nIm lAm vits cuanh6n vien, thdi gian nh6n vieo da tham gia bdo hiam $At nghiep fieo quy dinh cia Ph6p luat vA thdigian hrn viec (ra duqc Ngin hlng chi trn rq c{p thoi vits iluqc logi lrt.
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2E
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NrElhric
(p) Tidn gtri vi vay c{c t6 chrtc rIn dgng khic
TiAn gui vn vay cdc t6 chi,c tin dung ktd. duqc phiLn 5nh theo gi6 gric
(q) Titn giri cta khdch himg
Tiin gui cna kh6ch hang duqc phin ,rh theo gi6 g6c
(r)
(6) Phtt hinh ddy td, c6 gi6
Phdt hlnh gi6y td c6 gi5 duqc phdn ,nh theo gi6 g6c.
C{c khoin phli trl kh6c
Cdc }]lonn phni trln lhdc ilugc phdn 6nh rneo gid g6E
NEir htns Ttusns [lii Cd ptin Err VietTa. nlt HM Torq 412 NE rED Tbi MiDh KliiItutry 5, Qufu 3, Thlrh ph6 Hd chi Mbh, vi6Thry& EiDh b5o cio .Ii chlDb riaos cho ltm I6io8i, 31 lhar8 12 nr'n Z)Is (ri6p rbco)
MID E0YTCTD(Ban hanh rheo Th6,tg,t si
49/2014/TT-NHNN ngdy 3l tMaE 12 ndm2014cia NgA, hnne NhA n'riE Viet Nan)
IVro nsly 24 $6ns lO nrm 2012, BO Tei chfnh ban hlnh Thdng tu s6 I8o/2olzTT-BTC ('"rh6ng t'rI E0') huong dan it Iy Ai chhh vd trq cip riit
"i6c llm cho nguoi tao dong cta doanh nghiep. Th6ng
ru 180 chi ra ring, k}i lap Mo ceo lAi chfnh cho n5m 2012, n6u du phdng trg cAp rnAt viec Bm cuadoanh nghiep cbn sii du, doanh nghiep phAi holn nhap s6 du veo thu nhap khrc cho nrm 2012 vekh6ng duqc ih'rydn s6 du sang nim sau. Ban T6ng Gi6m rt& cta Ngen hlng tin ring Th6DB u I tOcEng 6p dlDg cho drr phbng trs cAp th6i viec. Do d6, Ngan hang da holn nh6p s6 du dg phbng (rq cipth6i vie l4i ngly 3l_ $6ng 12 n5m 2ol2 vlo thu nhAp khdc cho n6m ket lhuc ngly 3l th6ng 12 n5fl2012 va se khdng fi6p ruclrich l6p du phbng trq c6p ihOi uie". ViCc thay d6i chtnh sdch k6 ro6n nlyduqc 6p dung phi hdi t6 ti, nem 2012.
Theo LuA Bao hiam Xe hoi, ka tt ngly I ltldng I nem 2009, Ngen hlng ve c6c nhan viCn Phii d6ngvlo qui bAo hiSm drfi nghiCp do Bao hi6m Xa hoi viet Nam quan ly. B5o hiEm thit nBhieP do Ngafl
hlng d6ng cho (hoi gian l}m vifu cia nhen vicn du .ac ghi nh6n vtro chi phi rong bdo cro k6l que ho€t
doog kinh doanh ri6ng klti phSt sinh.
Bdo hi6m thdt nghiCp dugc ghi nhan nhu mot phAn cia chi phi luong va cAc chi phi licn quan reo b6o
c6o k6t quA kinh doanh ri6ng.
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C6c hgp it6ng mua lgi vi b6n l1i
Nhitng chtng kllodD dwc b{n d6ng thdi tluqc cam k6t sc mra tsi v}o mot thoi di6m nhit dinh trongtuong lai vln dugc ghi nhin o€n biLng can diti k6 todn ri€ng. KhodD d6n nhAn dugc theo thoa thuannAy duw ghi nho,| nhu mot k{niD ng phAd tra rren beng can d6i k6 torn rieng v} ph}n chenh lQch giitagi6 bdn vh gid cam k6t sc mua ld duqc phan b6 theo phuong phrp dusng thing vio b6o cdo k6t quihoat dong kinh doanh riCng lrong su& thoi gian hiQu lgc crla hqp ddng.
Nbihg ching ktodn duqc mua ildng thoi dugc cam k6t sc bdn l8i vlo mot thoi di6m nhAt dinh troDgtuong lai kh6ng duqc ghi nhAn tren bdng cen d6i k6 todn riCng. Khoe, tian thanh to6n theo thda thuAnney duqc ghi ni6n nhu m6t kholn cho vay Een b6[g can d6i k6 to6, riCng v] phin ch6nh ICch giiia gi6mua ve gid cam kA se b6n l8i duqt ph6n bd theo phuorg ph6p irudng thing veo b6o c6o k& quA hogtd$ng kinh doanh riCng trong su6r fioi gian hieu luc cua hqp ding.
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29
Nsir hl4 Tbro4 ai Cd ptir Bar Vi6TdlI nhl HM Tot D, ar2 N8uyh Thi Minb XIlAiPhstDs 5, QutD 3, ThiDh phd Hb Ch, Mtuh, ViCtIrEyat rnDh b{o do tii CIIDL riar8 cho dD t6.nsiy 3l tiitrs 12 rrEl rt (dtp m.o)
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V5n c6 phln
Cd phiia phd th6ns
C6 phi6u ph6 th6ng du6 ghi nh6n lhe! gi6 phdl hanh tri di crc chi phf ph6t sinh truc ddp lien quand6n viec phft hanh c6 phi6u ph6 th6ng, tri di enh huong rhua. Cdc chi phi d6 du.oc ghi nhan nhu n$tkhoan giAm trt vtro thing du vtin c6 phin.
Thfrag dr vdn ci phinKhi phdt herrrh c6 phi6u, ch€ni lech gikhoin th{ng du v6n c6 phAn trong v6n
fi-a gi6 phdt hlnl va m€nh gi6 c6 phi6u ituqc ghi nhan veo tiLi
cht so hnu.
C6c quy drf trnTheo Nghi ilinh s6 93I2OI?ND-CP do Chinh pht ViCt Nam ban hlnh ngly ? $6ng E nrm 2Ol?. Ngenhlng phei rich lap cnc $y du En bir buoc nhu sau rru6c khi pher ph6i tqi nh'ran:
Ti le hich Ep hlng oim 56 dr t6i da
Quy dtr trt bd sung v6n diAu leQUY dV phdng Ai chfnh
v6n tli6u lQKhong quy dinh
Qry du phbng tAi chioh dnng dA bU dip ph cbn lai cua nhimg r6n rhfi, (hiet hai va lii sdn xey ratron8 qud trinh kinh doanh sau khi dE rtugc bir dip birng tiin bdi thudng cna c6c t6 chuc, c-6 nhen gayra dn thAt, cta t6 chric beo hi6m vI st dung dU phOng trich l6p trong chi phi; st dung cho c6c mucdich khdc theo quy dinh cia pbdp IuAt.
Cdc quy du tri! iluqc si dUnt cho c6c muc dich cU tha vtr duqc trrch tt lgi nhuan sau thud cta Ng6nhang dua trCn cdc ti IC quy dinh theo tdnh tU sau:
. Qri dU trtr b6 sung v5n diBu lQ;
. Qug du phbng tli chfnh;
. Qu9 khen thudng va phuc lqi vl c6c quy k}6c: trfch l0p li lsi nhuan sau thuri theo quy6t dinh cuaDsi hoi ddng C6 d6ng. Ti tC Eich E, cdc qu, nly do Dai hoi d6nE C6 d6rg quy6t dinh. cdc quiniy k}6ng duqc quy dinh boi luot ph6p vA d'rqc phdp phan ph6i hCl.
fhin tqi nhu6n cOn tei s3u k:lli trt c6c khoin lrfch I6p crc quy n6i tren va chia c6 tfc cho c6 itang duqcghi vao tqi nhuAn chua phan phiii ct. Ngan hlng.
(l*) Quf khen thufing vir phic lgi
Qu, tlen thudng ve phfc lqi tlong do ph6p lufi quy dinh duqc tdch l6p tir lgi nhuin sau thu€ vI tluqcpMp ph6n ph5i #r, cht yeu duqc dDng da chi tri cho c6n b,O, c6ng nhar vieh cila Ngan haDg Quyklen lhudng vI phfc lgi tluqc ghi nhon Eong phln nq phei tnn cria Ngan hlng.
30
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NsiD htrs Throns [ld C6 phlI Ban viltTno !h.l HM TorD,412 Nr[ylr Thi Mbh XhiiDh'dmr s, Quln 3, Thitrb ph6 H6 chf Minh, vio.Thry& Dirh blo do tii cblDh ria[r cho dD t6.nsly 3l lhlns 12 r.[m 2018 (titp thco)
ihric
MAu 805/TCII)Bo, hAnh h.o Th^at tu sd
1912014/TT-N NN ngat il *n g )2 nnn20l4cna Near, hau Ntu nuiE viA Non)
(x) Thu nhlp El
Thu nhap lai duqc ghi nhin trong b6o cdo k& qud hoat dong kinh doanh ri6ng u€n co so d6n tich.
Tnnic qAJ 26 ttuing 3 nah 201E
Ngen heng ghi nh6n thu nhap tei lrCn co so d6n tich, ngoai En liin lai ttl cdc k'hodn nq iluqc phan loqiIt Nh6m 2 d6n Nh6m 5 d'r.oc trtnh bby tai Thuydt minh 4(e) thi s6 lri dv rhu dugc xuAt to6D ve dugcghi nh6n ngoai brnng. Thu nhEp hi ciacdckloin nq nly duqc ghr nh6n veo b6o clo ket qui ho?t dong
kinh doanh deng kii lhu iluqc (co sd thuc thu).
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Tn ngdt 26 thnng 3 tud 2018
Thu nhip lai du.oc ghi nhan troDg bdo c{o k6t qui hogl dong kinh doaDh riEng trcn co so ddn tich,
ngod lrt tiAn lei t[ c6c khoin nq dugc phan loai tt Nh6m 2 ilCn Nh6m 5 duqc lrinh b]y tai ThuyCl
;nh 4{e) va c5c ktoa, Dg duqc giit nguycn Nh6m I (Ng dt deu chuan) do thlrc hiCn chlnh s6ch cna
Nha nuoE thi s6 lai dv thu alugc xuit todn ve dugc ghi nhan ngoai hiDt- Thu nhAp lai cta cdc khotur
nq nly duqc ghi nhin vAo b6o cdo k6t qui hoat dong kinh doanh rieng tni thu duqc (co so lhuc thu)
vi€c rhay d6i chinh srch k6 to5n neu tr6n dusc dp dung phi h6i d ve kn6ng riLnh huong d6n Ng5n hingdo Ngan hlng kttong c6 crc khoan ng duqc gii nguyCn Nh6m I (Nq dt tiCu chuen) do thu-c hien chiDh
s6ch NhI nudc.
(y) Thu nh$p tl} hoft dong dich vlThu nh+p at host dong dich vu bao gdm phi nhfu duqc tir dich \1t thanh torn, dich vu ngan quy, phi ttcrc tllonJl b,io IEnh va c6c dich \,lr khdc. TIu Dhap phi tt c6c kloen bAo laDh iluqc ghi nhan rcn co sod6n trch. Thu nt6p nhan duqc tt dich w thanh io6n, dich vu ngen qu, va cdc dich vu ktlac iluqc ghinhan khi lhu duqc.
Tlu trhtp c6 tfrThu_nhip rt c6 trtc bing dan duqc ghi nhgn trong b6o c6o kiit qu6 hoet itong kinh doanh ri6ng kliquy€n nh$n c6 tric oia Ngen hing duqc x& l6p.
C6 ttc duqc nhetr duoi dgng c6 phi6u, c6 phi6u thuong vi quy6n mua c6 phi6u cho c{c c6 d6ng hi6ntgi, c6 phi6u ir'rqc chia ti, lgi nhu6n chua phan ph6i kt6ng duqc thi nh6n h mOl khoan 6nB gi6 ui}Iloin dCu tu va k]6ng duqc ghi nhan te thu nhep trong bdo cdo k€t qud hoot dong kinh doanh riCng.Khi nhin iluqc c6 fic birg c6 pnidu, Xgaa Ung chi rlrco d6i s6 luw8 c6 phiau tlng lhem.
C6 tria nh$n duqc li€n quan d6n giai do$ tru6c khi mua khodn iiiu tu rluqc thi Siam veo gi6 rri ghi dc[a khodn dAu lu.
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Nser btrt Tt'rhg Dd C6 ptlo 8tn vitrTt nhl HM To*rl'al2 Ncuy&'Ihl MiDh KhriPbutDs 5, Q4tr 3, ThItrh ph6 Ht chr Mi"h, vierTrrryar dtrh ift.to oi ctrlah ri6ng cbo nrnr l{rngly 3l ahdn8 12 rIm z)r8 (d6p thco)
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Chi phf hog. dong dich w duo-c ghi nhAn trong b6o cdo k6r qut hoaj dong kinh doanh riang k'li phdtsinh.
(cc) Cic khoin thorh to6n tiln thuo hosa aong
Cdc khoa, thrnh lodn tian thuC hott tlong duqc ghi nhin tren Mo c6o k6t que hoet dong }inh doanhriCng lhe! phusng ph6p ducmg thing dua vao thdi h4n cria hqp d6ng fiu€. Cdc khoen hoe hdog ili thuede nhin duaE thi nh6n utn b6o c5o k6t quA hogt dong kinh doanh riCng nhu mol bO phir hgp thenhcta tdng chi phi thue.
(dd) Thu6
Thud thu nhap doani nthiep tinh t€n lqi nhuan- cria nern bao gdm thul rhu nhAp hiCn heLnh ve thud thunhap hoEn lai. Thud fiu nh6p doanh nghiep duqc ghi nh0n uoog b6o cro k6t q; hogt dOng kinh doanhrieng Dgoai tru tn dng hqp c6 crc klodLn thu6 thu ap li€n quan d6n c6c ktodn mUc duqc ghi nh6nthing veo v6n cht sd hiiu, thi khi d6 c6c thu6 $u nhgp nly cnng ilugc ghi nhin rnlng v:Lo v6n cht s6hii!.
Thud thu ntrip hion hlnh Ie }Jtonn thu6 phni n6p dtra u€n thu nhqp chiu thu6 trong nlrq sr! dgng cdcmuc thu6 suAt c6 hiQu lyc tai ngey k6t thfc hi k6 torn nlr[ vl c6c khoen di3u chirh thu6 phdi nQp li6nqua.n dCn nhiing oim ruoc.
Thu6 thu nhap hoar hi dugc tinh theo phuong phdp bAng can d6i k6 todn cho c6c chenh le{h tarn tht igiiia gi6 tri ghi s6 cho mpc itich bdo cr6o Ui ahtuh ve gid tsi sri dung cho muc ilich llnh thua ct.i6 c{ckhoan muc iui sen ve ng phai lrA. ci6 Ei cua thu6 rtru nhip hoan tai Ouqc ghi nhin dEA dn cdch lhncdg ki6n thu h6i hofc lhanh rodn gi6 tri ghi s6 c0a cic khoan muc rAi sdn va ng phdi tre $! dung cdcmric thu6 sudt c6 hiQu lrrc holc co bdr c6 hieu luc tgi ngly kitr thnc lci k6 todn nem.
Tai stu thu6 thu nh6p hoan lei chi du.clE Bhi nh$n rong ph6m vi cbic chin c6 irt lqi nhufn tinh rnuiitrong tuong tai dd chenh l&h tgrn thli nly c6 lh6 st dung ilugc. Tai sdn thu6 thu nh6p hoan lqi duqEghi giem trong phgm vi kh6ng cbn chic chin te cdc lqi fch vA thu€ tiCn quan ney sC sti dung duqc.
(ee) Cdc bGn li6n quan
Cdc bCn duqc coi Il bCn fien quan cua Ngan hAng n6u n$t b€n c6 khi ning, Euc ti€P ho& gi6n d6p,
ki6m soft *n ua ho{c g6y dni hudng d;ng ke tb t€n kia trong vits m c& quyCt rtinh rAi chlnh vA
ho?t dong, ho{c khi Ng6, hAllg ve bcn kia ctng chiu st, ki€rn sodt chung ho& Anh hudng d5ng ke
chuDg. CAc ber fiCn quaD c6 thi lA c{c c6nE ty hoic c& c.6 nhtn, bao tdm cA cdc thAnh vien gia Anhth6o can cta cdc cd nhan dup coi li litn quan.
Tmng viec xem xd( rh6i quan he cta timt ben lien quan, Ng6n hlng chtl y dan bAn chfi ct. rnSi quan
hC cht kh6ng chi hlnh thtc ph6p lj cua m6i quan hQd6.
32
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stu phirn horc diah vu trong mol n6i truonB kinh t6 cu ltl6 Go phan chia lheo klu vtrc dia Ut, m6r b6ph6n nly chiu rui ro ve thu d'rqc lqi ich kh6c biil vd,i c6c bO ph6n kldc. MEu b6o c6o bO phAn chinhy6u cia Ngen hang la dua theo S ph6n chia lheo klu vuc dia ly vi mau b6o cdo b0 phin thu y6u cr)a
Ngan hery h dtra theo S ph6n chia theo linh vuc kinh doanh.
C6c clm k6t vi ng ti6m lnTqi ttmg thdi diiiq Ngan hlng c6 c6c cam k6r cAp tin dung chua thrc hien. Cic cam k6t nly d drniidflng c6c khoen cho vay ve thiu chi dA dugc phC duyet. NgeD hang ciing cung cAp cdc beo lrnh tiichfni ve thu tIn dung ita b{o lanh viec thuc hiCn hqp ddng cta k}dch hbg d5i voi bCn thu ba. Nhiaukhoin cam k6t vi nq d6m in s€ ddo han rnA kh6ng phrr sinh b& k, IrSt phin hay roan bO n6J }:hointam rhg nlo. Do d6 cdc khoin cam k6t v) no tiAm An nAy kh6ng nh{t thi& phao 6-nh luang luu chuydntien te dtr ]i6n tronS luong lai.
(iD 55 du bing kh6ng
Cdc boin muc hay s6 dv duoc quy dinh Eong Quy6t dinh s6 I6/2007/QE-NI .IN ogay lt rhdng 4n,m 200? ("Quy6r dinh 16") cta Th6ng d6c NHNIWN va ch6 dO b6o c6o tei chfnh d6i v6'i crc T6chi.c ljn dung va fi6ng ru s6 49I2014/TT-NHNN ngay 3l rhdng I2 nem 2OI4 ("Th6ng ru 49") cuaTliing diic NHNIWN s,La d6i, td sung m6t s6 Aiiu kiorin cria hQ th6ng ttri khoin k6 to6o c6c t6 chrlrcrfn dUng ban hAnh kem theo Quy€r dinh s6 479I2004/QD-NHNN ngAy 29 th6Dg 4 nlm 2fi)4 ma kh6ngduoc liC hien bong b6o c6o tei chlnh rieng ney rhl ilsqc hi€u h c6 s6 du bnn8 k}6ng.
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Tidn gfi t4i Ngin hirng lrlhA nnfc ViQt Nam
Ti.tr gti tei NlOfNvN bao gdm quy du Et hir bu6c vl tli klloan tian gti thanh to6n
Mlu B05/TCTD(Rat h,A,i hco nt6^g M sd
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du rit b bu6c nhAn v6i binh quan s6 du ti6n gr,]'i cna rhdDg truoc lei Ngan h]ng nhu sau:
fiar gni qt Ngen haDg
56 du blnh quan lh6ng rru6c cta:
Kl1!1ch hong:ngoBi tC c6 k, han duoi I 2 th{ngngo8i te c6 ky han tn I 2 $6ng tro lCnVND c6 hi h0D dudi 12 thdngVND c6 kj, hen tt I 2 thdng fio l6n
TO cluh ttn dUE n ic nloAiTiin gni birg ngo{i tf
Tli t.Iloan ddn gui thanh torn vtr quy du W bit bu6c r8i NHNNVN. BEng VND. Bing ngopi tQ
r ren gur bangTi€n gui bingTiAn gui bingr rcn grD Daog
3ut2t:nlATrifu \'l{D
3UtvnvTdeu VND
474.65939.299
638.63433J42
513.95t 672.0'l6
14
7. Ti6ngtiv cho vay cdc t6 chrirc tin dgng kh6c
Nsir hfr8 Thuona E{i c6 phl[ Err vi€tTbr trht HM Totyq 412 N8uyEn Thi Minh l(}riEutll3 5, Qol[ 3, Tralh pb6 Hb cr Mi , vilrrtuy& l,linh bao c6o tti cbtnh riars cho dln katngly 3l th{rg 12 trIlll 2,018 (dtp thro)
gti l(h6Dg ki hsngrli kh6ng ki hgn bilg VNDgti kh6ng ki h?n blng ngoai re
TiAn sti c6 ki h$Tiin gui c6 hi han bihg vNDTitn Bui c6 ky ha. n bing ngoai tC
Cho vay bing YND
MIU BOs/TCTI)(Ran hd,th theo Thbng ht ni
49/2OI4m-NHNN ngb 3l ,iry 12nhr2014cno NBn hnzg Nhd nvdc Vi Nan)
SUt2tmtaTri€u VND
luDtmfiTrieu VND
l,6lt.54ll0r.t89
2.021 .n 1
58.51I
2.1t1.5981.715.122
N.nthfc
j
ll
JI
lrcnTi6n
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461.470 345.800
6.6',78.620 5.236.207
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Taingny3lth,rlg12nlm2Ol8vengly3ll}tdng12nem2OlT,dtcncrcklodLntiantuic6kihanvecho viycdc t6 chic tin dung k}6c dAu dugc phan loer veo Nh6m t - No dit riiu chuin.
Cdc c6ng cg tli chlnh phii sinh vir cdc tii s6n tii chinh kh6c
Ngny 3l thdtrg 12 dm m E .T6ns si6 tri cia hqp TdDg gi6 Iri ghi sd k5 106rd6ns (theo ti gid t+i (lh€o t, gi{ l+i ng}y 31 lhfDg
ngly hieu lgc 12 DIm 20lt)hqp d6ng) Tli sitr C6Dg nq
TTiCUVND TrieuVND Trieu VND
CArg cU tti chinh phdi sinh tiAn 4. Giao dich l9 hsD rien t6 1.032.128 - 3.04t
' Giao dich hodn d6i tien te 9.580.909 25.639
Ngly 3lT6nB gi6 ti cta haDitdng (theo t, gid t+i
ngly hieo fu,ch94 adog)
Trifu VND
COng cu tni chinh phlti r llltiaD4. Giao dich ki h{,l tian tC. ciao dich hodn drii dan t€
Cid tri ghi s6 ci6 tli stu vA nq ph6t sinh tt crc c6Dg cu tei chinh phdi sinh duqc rdnh bey theo gi6 trithu6n tren bing can d6i kA Io6n n€ng cta Ngan heng Bi ngly 3l rhdng 12 nlm 2018 vl ngly 3l th{og12 n,nn2011.
lhtus 12 Dim 2017T6ng d6 hi ghi 15 k5 to:iD
(theo t! gi{ tgi ng}y 31 th{ql2ntm lT')
Ttlstr C6ng nqTri?u Vl\D Trieu VND
949.26710.6t1.564
3.3744.422
!
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$6c
Cho vay kh6ch hlng
Phan tich du ng cho vay theo logi hinh cho vay nhu sau
Cho vay c6c t6 chtc kinh t6 ve c6 nhan rong nuoc
Phen tich du nq cho vay khCch heng theo nh6m ng nhu sau
Nh6m t - No dt ti€u chu6nNh6m 2 - Nq cAn ch6 yNh6m 3 - Nq dulii tieu chuinNh6m 4 - Nq nghi ngdNh6m 5 - Ns c6 kti nlng rnfi viin
Phan 6ch du ng cho vay kh6ch hAlrg theo thdi han nhu sau
tts ngin hsnNq trung heoNq dtri hen
Mlu BoITCTI)(Bot hdnh th.o Th6ng tu sii
49/2014/7-T-NHNN igrj 31 thn B 12 tb2 4da NBA, hdaq Nha nrtx ViA NoD)
v
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:
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9
3uta20$TriQu VNL
29.690.468
ruta20nTrieo VIYD
25.031.901
3utv2olaTriou YI\D
,l^vmfiTrieu VND
28.122.61t356.E17
89.624239.1892t2.t56
24.322.t32253.9t9139.506146674r69.600
29.690.468 25.03r.901
3U12t2018TriQu VND
run20fiTriQu VND
t3.41o.o205.725.130
10.555.31t
1o.590.293
s.603.8Er8.817.1n
29.690.468 25.O3t.901
36
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:
Nstr hlDs TtroEs ai Cd ptilr BiD vietTlirilHMTorD4t2Nsry&ThiMi KhdPtulls5,Q[|D3,Thr pbdH[CUMi,viCtThuyat minh b5o c6o oi ctfDh_ri6ns cho nrm k6.Drly 31 tlirs 12 dD 20rE (d6p iheo)
Nrmrhfc
M6u B0'TCIII(Ban hanh fieo Thang tu sii
492014/TT-NHNN aEAr 3l hn B 12 ^n'n2OI4ato N8A, hd,8 Nhd nutc viet Nan)
Phan tlch du ng cho vay theo d5i tuqng kh6ch hang ve logi hlnh doanh nghiep nhu sau
! tv2otaTriiu vND
Cho vay ca nhan 15.953.175C6ng ty c6 phin c6 v6n c6 phin cua Nhi num chilm tr€n50% v6n diBu IQ hop r6ng s6 c6 phAn c6 quyin bi6u quy6r;hoic Nha nu6c gitr quyen chi ph6i d6i vsi c6ng ty trong DiCuIC cua c6ng ry. l2'7 .614Cdng ty c6 phar khdc 6.975.4fiC6ng ly trdch nhiem hiiu hEn m6l lhAnh vien do NhA nudc sdhiiu lm% v6n diiu le 16.8t7C6ng ty trnch nhi€m ;uu hgn klrc 6.147.253C6ng ty Nha nudc 268.931Doanh nghiep tu nhan 166.895Hqp tdc xe va len hi€p hgp t6c xa 20.450H0 kinh doanh 10.7E8
Doanh nghiQp c6 viin ilAu tu nudc ngotri 1.799Don vihlnh chinh su nghiep, Ding, doan th6 v) hiep hoi 6t6
3UDtmfiTrieu VIYD
t4.253.113
I130.529
6.405.940
9.1463.76t.014
295.39l4l.(N8
4.45920.896
2.132
29.690.468 25.031,901
,
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37
Ns6r hfng Th'ruas lDd Cd phlo Eru ViftT6, [ht HM Torn, alz Nsrr6o thi Mi lG.iPhutns 5, Qolr 3, Tbttrh ph6 Hd chl Mioh, vilrItoyar miDh Mo do oi chbh rfcog cho dn r&nsly 3r ttrdtrg 12 nlm mr8 (66p $eo)
Nrmrhiic
Phan lfch du nq cho vay kldch heng lheo nganh nghl nhu sau
MIu B0YTCTD(Eo hd,thth.o n6"B tu i
492014/TT-NHNN n9h! 3 I thdnq 12 ^d,n
2014dn@ NCA, hiDS NhA nu6c YiCt No )
3Ut2t?,ttTrieu VND
!t^tml1Trieu VND
7.036.1655.0 r L l(x)4.942.560
4.659.6143.t94.5355.44t,410 f
:
Y
85, bu6n vL bdn lB; su'a chGa 6 t6, m0 16, xe m6y vI xe c6 dontco kldcXay dungHosr it6ng kinh doanh bAt dong senHoEt dong l}m thu€ cdc c6ng vie. trong crc h0 gia ainh, sen
xuit sdn phim v|t chAt vA dich vu tu rieu dlng cta hO gia tfinhDich W luu tnj va 5D u6ngC6ns nshiep chd bi6n, chd qoVan tii k{to beiN6ng nghiep, lam nghiep vd th[y sinHoEt dong tAi chinh, ngan hanB va beo hi6mSdn xuAr vn ph6n ph5i ilien, khi d6t, nudc n6ng, hoi nuoc vadilu hda kh6ng khiTh6ng tin vl truy6n thdngNghQ thu6t, vui choi ve giei triHoer dong chuy€n m6n, khoa hgc vl cdng nghQY G vtr ho$t tlong trq girD xe hoiKhai kiodngCung cdp nu'oc; hoat dong quAn ly va xi li r6c thii, n'rdc thaiGi6o dtrc ve dAo hoHost 60ng hanh chinh vi dich v9 h5 rqHo€t dont ctia Dang cODg sin, t6 chtc chfnh tri - xA hoi, quanly nha nu6c, an ninh qu6c phOng, bAo dnm xI hoi btit butsHoat ilong dich W kt6c
4.134.2512.429.2742.315.69
t.129796.67455.369
,roE.06t
359.13623.5t6r6.758
tn.t5611.25610.49754.525
217.344
3.289.1681.814.7892.054.020
981.5,16485.t35369.751
436.t07391.6269't.52713.4U
502,M654.96252.68542.592
r51.752
2.929255.691
63829o.708
29.690.46t 25.03 t.901
3t
.7NsAr htor lhudDg n4i C6 phln Bln vietTnr [hi HM Torr,4l2 Nsryao Tbi Mhh xtrriPhutn8 s, QE0r 3, Thlnli pbd Hd CIrf Minh. vilrrfhoyl. tnltrh b6o c{o rti cbIllh ri6ng cho nlm k6ingly 3l th6lrg 12 rIm 2018 (tidp theo)
rhnc
Mlu Bos/ICID@@ hd6t h.o Thone tu si
49/2014/Tr-NHNN ngar 3I tMne 12 ndn 2OI4cna NEA,| hbt Nhn nuic Viet NM)
10. Dg phDng rti ro cho vay khich hlngDu phbng nii ro cho vay khdch hlng bao gdm:
Dlr phdng cu rh6 (i)Dy phOng chung (ii)
s.i du diu nEmTdch lip du phdng rui ro lrong nIm (Thuy6t minh 31)
s6 au cu5i n*n
3U9rm1tTrieu VND
3U12t20t7Trieu YM
126.351214.t81
't2.3E5
t14.673
!I
!
3q.$2
(D BiSn dong du phdng cu rha cia dg phbng rui ro cho vay kh6ch hing nhu sau:
20ltTri$u VND
s6 du cu6i nnm
(iD Bi6n dong du phbng chung cria du phbng mi ro cho vay kh4ch hlng nhu sau
s5 du diu nemTrich lSp du phdng rui ro trong n5m (Thuy6t minh 31)Trng du phdng nii .o cho klod,n vay mua l4i tir VAMCSt dung drr phbng trong nem
30.'t3541.986
247.O58
2017Trieu VND
72.38553.82t
u5( 100) (336)
t26.35t 72.385
20lETrieo VIttD
mfiTriQu vl{D
114.6't339.s08
150.93423.739
2t4.t8t 174.613
I\ii
39
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11. Chrimg khodn dAu tu
C'hrfing L.tro6n itlu tu siD stDg itd bdn
Chtng *hodn ag. Tr6i phi6u chfnh ph[ (*). Trdi phi6u do cdc td chrtc tfn dUng kh6c trong nuoc
ph6t henh (*r). Tr6i phi€u do c6c t6 chi'c kinh tA trong nu6c phft henh (**)
Chtng khodn vt5n. Chtng ktodn v6n do cdc t6 chiE kinh 6 rong nuoc phdr hlnh
DF phlng rti ro ching ldodn diu tu sED sing d6 b6n. DU phdng giarn gi{ (i). DU phbng chung (ii)
T6ng chrimg klro6n dlu tu sin sang dd be-n
Tnii phifu itic bie. do vAMc phfr htnh (***). MCnh gi, tr{i phiau dAc biet. Dy phdng trai phi€u it{c biQt (iii)
T6ng chfng kno6n dlu tu gio d6n ngAy il6o hqn
T6ng chring thodn diu tu
o)
Nsin blng Thutrn8 lDd C6 prCn rU ViPtTb. l HM Towr,412 Nguytn I}l Mibh xtrriPh'rhg 5, Qu& 3, Tl'}nh ph6 Ht C-hl Minb, vierrhy6r Dbh t6o do tli chlDh riibs cho nrlr 16rnsly 3l th6n8 12 nIE m18 (6tp theo)
MIu B05/TCD@@ ha,h thco ndng ts ii
49/2014,/Tr-NHNN tgdy jl thdhg 12ndn2014aio NgA, hdne Nhd aatc Viit Nan)
3UtvmtaTriiu VND
3ln2lml1Triiu VND
3.093.181 2.t25.E82
904.086760.ofi)
t.2M.593E ro,000
I I .299 tl.299
Y
,
lvII
4.76856 4.8t1.714
(1 .966)(s.850)
(6.445'(6.300)
(r 3. 6) (t2.745t
4.754.750 4.t69.029
1.317 .258(t [s.147)
1.369.t l0(82.rr0)
1.20t.51I l.2E'7.7@
5.956.251 6.156.129
Bao gdm trong s6 du tf6i phi6u chinh pht tai ngey 3l rhdng 12 nEm 2olt lA c{c trli phi€u voi t6ngmCnh 9[:. tOO r.i VND (31/l2.t2ol?: IOO r, vND) duqc luu ky tai NHNNVN dii dAm bdo cho c6c giao dich
t€n thi tn dng IIld; vn
. 1.250 ti vl{D (31/lU2Ol7: 1.250 ri VND) ilang duqE cim-c6 tgi c6c t6 chri'c tin dung thdc dE
ddrn bdo cho crc khoin vay cdc t5 chta tfn dgng klr6c (I}uy€t minh 17 vn Thuy6t minh 36(b)).
&
th6c
56 d'r dAu ndmGloan nhe. pytrlch lAp dg phbng oong nlm (Thuy6t minh 27)
s6 du cu5i nlm
(iiD Bi6n itSng dy phdng u-di phiau ddc biet trong ntrm nhu sau
56 du itAu ndmT,fch l6p du phdnS trong n5m Clhuy& minh 3l)
s6 du cu6i ntrm
Nsir ,nry ltudDs Esi Cd phlD Btn victTdr rhi HM Towq 412 NsuylE Thl Mioh Ktiih[tlle 5, Qolr 3, nn pt6 Ht cU Mtuh, viliThuydt mitrh Mo do tti chtuh d€r8 cbo naD k,rDsly 3r thfts 12 rrr 2OlE (dtp 6Go)
MIo B0VTCTL@s hn h heo ThnU tu sd
49ao| TT-NIINN ngdy 3I tM^g )2 Ltu^ 2011cna NBEL hdnq NhA tdc ViCt Nod)
6.445
l)l
fi
,{
)e) TBi ngiy 3l thdns 12 nnm 2Ol8 va ngey 3l thrng l2 nem 2017, tft cd cdc trri phi6u do cec d chrtc tindung khec Eong nu6c va clc t6 chia kinh t6 uong nudc phtu hlnh dau ilugc phaD loei vtro Nh6m I -Ng di ri?u chuin.
Bao gdm trong s6 du r6i phi6u do cdc t6 chri'c rfn dung khrc trong nuoc ph& henh qi ngly 3l theng12 nIm 20lE h c& trri phi6u c6 t6ng nrfnh gid ll5m ti vl.ID (31/l2ol7: 5m { vND) dang duqccdm c6 tBi crc 6 chfc tfn dung kldc itC ddm beo cho c6c khodn vay c6c t6 chtu tin duDg kh6c (tluy6tminh l7 vI Thuy& minh 36(b)).
(*+.) Dey lA trdi phiiiu d& biol do VAMC ph6t blnh nhiun mua lai crc khoan ns rAu cta Ng6n hang vli'it6ng gid tri nq g6c ila duqc mua li 1.342.768 rrieu vND (31/lZ2Ol7: 1.,t00.515 triou vND). Tinhd6n thdi di6m b6n nq cho vAMc, du phbng nii ro cu thd da duqc Ngen hlng tr(ch lap cho c6c khoiDng nay lh 25.510 trieu VND (31/12/2017: 30.705 triQu vl\lD). KhoeD du Phdng nny da duqc st dlngda gni ginm vlo gi6 tri nq g6c L'hi brD nq cho VAMC.
(D Bi6n dong dv phdng gidm gi, chrmg klo6n dAu tu sin sing dd bdn trong nim nhu sau:
2017Trieu VI\D
t6.123(9.678)
i!
I,!
s6 du dAu nrmTrfch l6p(hoAn nhap) du phbng Eong n6m (fiuy& rnirtr Zzl
2018Trieu VND
6.445L521
s6 du cu6i nnm 7.96
(iD Bi6n itong dU phOng chung chfng khoSn iliu tu sin slng itE bdn tsong nlm nhu sau
201tTriQu M\D
6.300(450)
2017Trieu VND
5.569'131
5.t50 6.300
mltTrieu VND
mt1Tr,Cu VND
82.1l033.631
58.39923;t tt
115.141 t2.110
J
)
4l
Nri! hros Th'|.!rs Ed Cd phir Err vittTbr I HM TowD, al2 N!py& Ttl Mioh KIuiPhrtD8 s, Ouh 3, Tt'ltrh ph6 Hd cff Mtd, viBIhoyat Eirt Mo do iti chhh dtrS clo dtE ra.ngty 3t rltDs 12 oam 2OfE (.i6p tt.o)
Namti6c
Mlo ms/rcfl)(Ba, hAnh h.oTto g tu sti
492014/TT-NHNN agn! 3I thdag 12 tht 2014dna NBA, hnne Nhn nuh ViA NM)
r
Thm Khodn 15, DiAu l, TI6ng hr Ot, hlng n6m. t6 chtc tfn dpng c6 trdi phi6u d& biCt do VAMC phdt
hlnh duqc gia h4n ti 5 n5m lCn lO nlm phii B sodt phAn wqt gitla chenh lech lhu chi tudc thu€ thuct6 cia rnlnh va chenh leh 6u chi tnni'c thud du ki6n it6 b^4o c6o NHNNVN kti xin gia h0n trri phi6$dic bier do VAMC phat hlnh tir 5 tl;m lCn 10 ntrm ('"Irdi phi6u d& biet VAMC iluqc gia hen'). N6uchenh loch thu chi Euoc rhu6 lhgc d cns 16 chd,E tfn dung l6m hon chenh rcch thu chi trudc thua dlrki6n de b6o cdo NHNtwN tht 6 chrtc tfn dung s€ sri dyng t5i da phAn vuqr neLy dd trtch llp b6 sungdu phbng d6i v6i Trdi phiau d& bier vAMc dwc gia h4n ngay rrong n5m d6 cho d6n kJli s6 dAn dupmng a6i voi rrai ptiSu itlc biet sau kii duqc rrfch l{p b6 sung bang s5 tian du phdng phAi trich Epd6i v6i bdi phi6u d& bigt khi tinh theo thdi gian g6c.
Cho nlm k6t thfc ngty 3I thtug 12 nlm 2018, thu nh{p r dc thu6 theo bdo cdo tAi ch(nh riCng naycia Ngar hnng da vuqt qud thu nh6p tnniE thud du kifu & b6o c6o NHNIWN trong Vnn Mn S?66/2017/CVQLRR ngly I thrng E nEm 2Ol7 xin gia han Edi phi6u itic bier do VAMC phdt Dnh tir5 nern En I0 nlm. Vlo ngny 8lh6ng 3 nem 2019, Ngan hAng il6 g'jd C6nB vln s6 819/2019/CV-QLRRTD de nghi Ngan hAng MA nuoc Vie Nam phe duyet cho viec diAu chinh chenh ltsh thu chilruor thu6 dtr ki6n cia Ngan hent cho giai do?n tt nAm 2018 d6n oem 202?. Tei ngey phdr hanh b6oc6o tii chlnh rien8 ney. NgAn hing van chua nhan duqc v6n ben phe duyCt chitrI thric cria Ntan hangNhe.nu6c Vier NaJn cho rlB nghi tr€n. N6u Ngan hang phai rhuc hien trlch tip bd sung du phbng ruiro ir6i vdi Trdi phiar d& biel VAMC duqc gia h8n trong trudng hqp de xu6t di6u chlnh ch€nh l€ch thuchi Eu& thu€ du ki6n cia Ngin heng cho giai doan tt nam 2olt d6n nnm 2027 ki6n8 duqc Nganharg Nhe nudc ViCt Nam chlp thuin, dy phbng rui ro chimg khorin itAu tu, cdc kiodn phAi $u va lqinhuSn sau Gu6 chua phan ph5i ftn beng cen d5i kii rodn riEng cta Ngen hlng s€ lAn luqr ting 91.863trieu VND.tIng 1t.373 trieu VND vl giam 73.490 triCu vND va chi pht du phbng nii ro tln dung, chiphf thu6 thu nhip doanh nghiep hien henh va tqi nhuin ri6ng sau thu6 tren b6o c{o k6t qun hoat dotrgkinh doanh riCng cta NgAn heng sa lin I'rqt tnng 91.863 tsiCu vND, gie.rn 18.3?3 triou VND vI giem73.490 triPu VND.
42
NrenhlnSTlEvllg ai C6 phln Bro viflT}I t HM Torr, {12 NroyarThiMi lGriPhutr,s 5, Qu& 3, Thttrh pb6 Hai C'h( Minh, vi0tThuy6t nitrh t6o cio Oi chhh li6rg.bo Dam l&n8ty 3l lh{ry 12 DID 2016 (d[p theo)
It6.
MIn BIIS/TCTI)(Ro, Mi' theo Thnng tu sii
49a014/TT-NHNN tgdy 3l thdng )2 ndn20)4oia NgAl ha,g Nb zutc ViCt Nan)
12. G6p v6n, dAu tu dli hqn
DAu tu vAo c6ng ty con (i)DAu tu vao c6ng ty liCn k6t (ii)
(i) Dau tu vloc6ng ty con
TGn
3UtumtTrieu VND
3tfl2t20t7Trieu VI\D
500.000 500.00028.600
\
iIiI500.000 528.600
3urz20la ii 3ulunfirj t-
nam 9|I9o
Gi6 g6cTtieu VND
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900.000
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2.213.19358.025
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26. Lii thuAn tir hogt ttQng kinh doanh ngopi h6i
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9.9085.441
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- Mfu BO'TCTD(Ba, ttuh thco Thbn| tu sd
49/2014/TT-NHNN nsny 3l tfu,g 12 nnm 2014cno NSAz h)^8 NhA nqtx ViC, Non)
3E. Giao dich cht y6u vfi c6c b6n liOn quan
56 du vA cdc giao dich cht y6u v6i c6c ben lien quan lai thdi diam cu6i Dtrm ve trong n5m nhu sau:
sd ducu6i Dim 3U2nnla 3uolnfiTriPu VIID Trieu vND
ihr6c
C6ng ty conTi6n grii ttr c6ng ty conLili dU chi cho ddn grri tt c6ng ty conLqi nhuin ilugc chia tt c6ng ty con
C6ns ty tiGn k5tTiAn g,ii ti c6ng ty li€n k6tLai duchi cho tan gui tir c6ng ty liCn kdt
C6 d6Dg ei hnu tr€n 5 % v6n di6u lf cta Ngir hlngTi€n gui rhanh toen
C{c ban lifu quan kh6cTi6n gui cua HQi ddng Qu6n tri, Baa T6ng Gidm d&ve BaD Kiam sodt
Giao dich phit sinh trorg nIm
C6n8 ly conTien gii tt c6ng ty conTrl g6c vh lai din grni r& c6ng ty conLqi nhu6n ilus chia tt c6nt ry con
Oing t, tien k5r (*)I ren gu ru cong ty lren ketTni g& vi lai phdr sinh tt dan gri'i cia c6ng ty licn k6t
Betr fien quatr khicThi lao tre cho HOi ddng Quln tri, Ban KiArn so6r
Thu nhqp tre.cho Ban T6ng Cirm ddcChi phf lai ti6n gui
514.962t.2u3.393
5!4.5424@
3.719
289.464
(*)c)
2t.82624
55
4E.394
201tTrieu VND
mr1Triiu VNI)
1.065.000r.069.230
3.193
1.695.0001.701.499
3.7 t9
l?8.0mIt?.6E3
17aj50t6l.975
e)
3.5r l6.3r3
13.163
4.9926-9548.090
Tt ngay 30 dldng 12 nlm 2018, c6ng ry licn k6r nay li6ng cbn ll ben licn quan cua Ngen hlng do
Ng6n hnng da Godi v6n td c6ng ly ll}y.
l
64
:
:
:
(a)
Nsen htns Ttuung Dfi C6 phlu Ban VigtTba t HM Towtr,412 Nsuy& IhiMi KhriPh'rtrrs s, Q!4D 3, Tbbb ph6 Ht chf Minh, vi€r.ItuJ6r mibh b6o c6o rli chlnh rieng cho nam klrrlgly 31 th6rg 12 nlm 18 (d6p theo)
lhfc
MIu B0SfiCID(Bat hdnh theo Th6at M sd
492oI4/Tr-NHNN ag|y 3 I thd,g 12 ^nn
2014cia Ngd^ hn^B Nhd Nrtc ViCt NM)
b6o sdm nh[ng thay d6i vddinh rinh va dinh luqng.
65
39 Quin lf rti ro tAi chinhRti ro lu6n luon tiAm dn trong hogt dong cta Ngan hlng, nhung iluqc quin ly th6ng qua c6c quy trinhph6t hign, ddnh gi, vI ki6m sodt thuong xuyen tuy thuoc vao gioi hED n i ro vl c6c ki6m sodt khrc.
Quy tdnh quAn ly nfi ro la 6en ch6t d6i voi khA nlflg sinh lqi cta NgAn hAng va rn6i c, nhan tmngNgar hlng c6 trech nhiem ngtu chiD cdc rui ro lien quan d€n quy€n hBn c6ng vits cua ha. NgaD hengd6i mit v6'i crc loei nii ro nhu: rui ro tfn dung, rui ro thanh klo6n, rui rD tli ruong (duqc phen logithenh rui ro kinh doarh ve rui rc kh6ng li6n quan d6n kinh doanh). Ngoli ra, NB6, hlng cing chiu niiro host dong.
Quy trinh ki6m sort rui rc itoc lip kh6ng bao g6m cdc rui rc kinh doanh chiDg han nhu nhfing they d6icia m6i trusng, c6ng nghQ vA ngnnh nghi. Nhilng Rii ro nAy duqc ki€m so& b&i quy utnh xay d-llllgk6 ho[ch chi6n Iuqc cua Ngan hlng. Tleo il6, NSan henB da rhenh l6p ve quy dinh vA 16 chric va hostdong cna Kh6i Qutu ly Rti ro ("KQLRR") vl phan chia tr&h nhiem nhu sau:
- Tham muu cho HOi d6ng QuAn lri C HDQT') trong vie ban hanh cdc quy uinh. chfnh srch thuocthim quy6n li€n quan d6n quAn tri rui ro trong hogt dQng ngan h}ng theo quy dinh cUa phrp lu6t vA
diAu le Nsan hlng.
- Pha! dch ve drra ra nhting oiLnh bdo vi muc dO an loAD cna Ngan h},lg tnr6,c nhiing nguy co 06min rui ro c6 0# anh hudng ve crc bign phrp phdng ngua d6i vd'i cdc rui ro nAy trong ngin h4n ciingnhu Eong dai hu.
- Xem xdl, ilSnh gid tinh phn hqp va hieu qun cria cec quy trinh chlnh sdch qudD tri rrii ro hien hlnhctu Ngan hing dC dua ra c6c kiuydn nghi, dA xu6r d6r voi HDQT vA nhihg yeu clu cin Oay d6iquy trinh, chinh sdch hiCn henh. chiin luqc host dong.
- Tharn muu cho HDQT uong vift quy6r dinh phC duy€t crc ktoen dlu tu, cic giao dich c6 liCnquan, chfnh srch quen ui vtr phuong 6n xri ly rui ro trong pham vi chtc ntrDg nhiom w duqc giao.
KQLRR bdo ceo c6ng viCc cho HDQT vA c6 tha td ch'ic hep dinh ki hoic hap b;t lhudDg nhung t6ithi6u 6 th6ng mot lAn.
Rrli ro tfn dgng
Rti ro tfn dung lA kli nlng xiy ra t6n thft trong ho0l dong ngen hADg cia Ngen hlng do klrch iengklong thuc hiQn ho{c Lh6ng c6 k}e nlng thgc hiQn nghia vy cta nr)nh theo cam k6t.
Trong qu6 tdnh quen ly nli ro tfn dung, Ngen hlng da ban hnnh c& chfnh s6ch ttu dung ctng nhuhudng d6n thuE hi6n ho{c kh6nt c6 khd ntrng thuc hien de chu6n h6a cdc hoet dong tJn d$ng cta Ngenhang.
Ngan hAng ki6m so6t va quin Iy rui ro lfn dung bing c6ch thi6r l6p hsn mft tln dunS tudng ri'ng v6imh d6 rui ro ma Ngan hlng c6 rhe ch6p nhin duqc ddi vdi m6i khdch hing vA il6i vdi m6i khu vucdia ly, nglnh ngha. HBn mrrc (n dunS d6i v6i m6i khdch hlng duqc thi€t lgp th6ng qua vi& st dynghf t}6ng x6p hlng tfn dung, trong d6 m6i khdch hirg duqc x€p losi d mot m{rc dQ rti ro. Mric iio neyc6 th€ duqc sua d6i ve cip nh{r thudng xuycn.
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Ngan hi'ng da fii6r IAp quy rdnh so6t xdr ch6l lBqng ttn dung cho phdp duttnh hinh Ai chinh, khd nlng Ee nqcria cdc bCn ddi rdc dua ren c{c y6u t6
Nslr btr8 Thuur8 m|i C6 phin [rn vifrTt Dht HM TorD,412 NprEn Thl Miot Kh.iIhutng 5, Qlllr 3, Thl Dh5 Hd (}l Mhh, vifr'Itryai Ei'i hao do Oi chtofr li6!g cho nrt! rlrlBly 3l lhfts ,2 rIE mr8 (d6p th€o)
Nemrh6.
Mfu Ti.flcTltBan hht th.o'Ihb^g tu sd
49n0l4m-NHNN ngdy 3l hn g 12 ndn2OI4da Nga,l tuiC Nhn nvdc ViA NM)
Tdi sdn btu itbtr
Ci4 tri ve loei Ai sAn b_eo dim phu tlu6c veo vits d6nh tie rui ro tin dUng ctu ben d5i 6c. Ngan hlngban hAnh cdc hu6ng den v€ viec chlp nhan IoBi Ai sin bio dem ve d6nh gi, tei sen beo ddm. Cdc loeiGi sen bio ilAm cht y6u bao gdm bAt dQng sAn. mdy m6c thi6t bi, c6 phi6u va gi6y to cd gi6 ve cdc Gisdn kJldc. Ban Innh daolheo d5i gi6 tri cta tiLi sln bio dim vtr yEu cAu b6 sung Oi sin bAo dim khi cAnrhi6t, il6ng thdi ciin8 ki6m tra lai gid tri cta Ldi san bAo dAm khi xem xdt tfnh day dt cna dU phdng ruiro tfn dung.
Otc com h& vd bdo ldnh
OB dfp rhg nhu ciu ai chinh cria khdch hang, Ng6n tr}ng kj k& c6c cam k6t kt6ng hty ntang k{r6cnhau vA nq phli tri tiim tlurg. M& d nhihg nghia W nAy c6 tii kl6ng duqc ghi nhAn trong beng cerd6i k6 to6n rieng, nhtmg chdng c6 chria dvng nii ro t(n dung vA do d6 bao gdm trong nii ro chung ctaNgen hAng.
Mric dO nti ro tfn dung t6i da cia Ngan haLng tai ngAy k6l rhfc ki k6 todn nErn nhu sau:
3lnTm8Tri€r VND
SUtvmtTTrifu VltD
Rti ro 6n dllDg liCo quaD d6n c6( tii sin noi bdn8Ti€n gti tBi NgAn hang Nha nudc Viir NamTiAn gti vA cho vay cdc 16 chw tin dung kh6c - gopCho vay khdch heng - gop
Ching lhotu nq dAu ru sin sang a6 ten - g6pCtring kto6n dlu tu gitr d6n ngny riio h6n - g$pC6c lAi si,l lii chlnh kt6c - gop
5t3.9s86.614.6m
29.690.46t4.157.267r.317.258|.254.rO4
672.0765.236.2W
25.031.9014.410.4151.369.E101.002.365
44.2t1.619 3t.1t2.t34
Rtl m lh d+Dg liCr quan d6n cic lhoir mgc |rgod MrgBAo lenh vav v6nCatn kCr trong nghiQp w UC - gQp
BAo ltuh kh6c - gop
150.u6135.329
r.305.4t3
150-046215.616
1.(}79.8t6
t.5m.858 t.445.41t
45.402.531 19.624312
Bing tlcn ttre hien rrudng hqp xiu dr v6i mi'c dO tdn thAt t6i & cria NgAn hAng t+i ngly 3 I thdng 1 2nem 20lE vA ngay 3l thtug 12 nEm 2Ol?, chua trnh ddn b6r lci cdc tli seD bao if,im duqc irn giE haycdc bien phdp giam thi6u nii ro tin dung ntro. Chi ti6I c6c tli sdn bAo ilArn dang nim git lei ngay 3lthdng 12 nnm 2Ol8 ve ngly 3l thdnS 12 nim 2Ol7 iluqc tdnh bdy tronS Thuy6t minh 36.
6
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Ngttr blD8 Thuory Dgi C6 phir BtE VietTh DhA HM Toq[' 412 Nsulln Thi Mlrh lcrrl, Phut4 5, Quln 3, Thttrh ph6 Hd ChI Minh, vier NonThuy& ll|lri Mo cio Bi chtuh ri6rs cho m kar thfc E8!y 3l ltr6n8 12 nrE 2018 (ti6p theo)
MTU BOs/ICTD(Ban hdnh theo Thans tu sd
49/2014/TT-NHNN ^gny
3I hnng 12ndn2014cna NEA, hang Nhd naiE Viet Nan)
Ch& luTttg dn dgg
Tei $im Ai chfnh noi bfug co nii ro tin dung duqc trlnh biy theo loai tii sin nhu sau
TC trEly 3l rhtug 12 Dim 2018lrcn pr, talNIIlrlTVN
Tiln gtri yt chovay cdc t6 clirtio d{trg l(hdcTri€u VND
Cho vaykt{ch htDgTrieu VND
ChtDgkhor6trnq dlu trTrieu VND
6.678.620
C6c tei sdLn tlichinh khlcTriQu Vl{D
4.',|51.267 Lt14.194
r ongTrlfu VNDTrieu VND
513.958Chua qud hgo ve chua bi suy giAm gid triDi qud hgr nhlmg chua bi suy gidm gi6 triBi suy giAm gid tri
GII trl Bop
DF phdDS rti ro
Gl{ trl rttr8
Dg phdtrt di roDu ph0ng cu th€Dv phbflg chun8
28,722.618216.4t9751.301
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2.147.8131.31?.258 19.314
513.958 6.67t.62t 29.690.468 5.M4525 12s4.108 4421r.619
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rlen grn 4rNHNNVI{
fi6n gt'i yt chorly clc tb chfr C'ho
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49n0l4m-NHNN 't8dy
3I uirs )2fin2014cna NgA, hA"g Nhn nutu vi t Na,n)
TC tlgly 3l th6rg 12 ntun 17
Chra qu, hgn vtr chua bi suy gidm gid triDa qu{ h{n nhung ch'ra bi suy ginm gid triBi suy giidn gi6 tri
Gl{ tri sop
Dg phdng rii ro
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6n d{ng khdcTrleu vND
vtyhlng
Trieu VND
5.216.201
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Cdc tAl sin tiichhh kh6cTrieu VND
rongTrtfu VNDTrifu VflD
612.016 4.810.415 923.05r24.122.132t 5 t.6E655t.0E3
36.023.941151.686
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672.076 52X6,207 25.031.901 6210285 r.00.365 3t.1E2J34
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NEAn blDg Thuutrg mti C6 phlll Bao VtftTbi EhI HM Toml' 4r2 Nsuyh Thl MiDh Khai, Ph'*og 5, eul[ 3, ThtDh ph6 Hd Chr Minh, viet NomThttyar Elri b6o do tii chIDn ri€rg cho nltrl k6t &fc ntly 3l thtr8 12 nlm 18 (tilp th.o)
th6ng tin vd tu6i nq cua crc tli sdn ttri chfni qu6 hen nhung chua bi suy giim gi6 lli nhu sau
Td nSty 3l ,h{ng 12 rin ml8 Qud hrn Qud hrn Qui hsrd5n 90 ngty rilgld6Drmn$, ln lEt ir6n 360 nglyTri€u VIYD TrieuVND Trieu VND
Mlu 805/TCTD(Ban hdnh theo ThAng t', sd
49/20l4m.NHNN nSAr 3l hnng 12 nin2014dia NgA,l hd,B NM nfic Vi* Nan)
Qu6 hrntI€n 361, nglyTrieu VND
r ongTriou VND
93.898 216.4t9Cho vay kt6cb hlng - gop
T9l Dgly 3l th6trt 12 DiD 2017
Cho vEy ktdch hang - gop
Qu{hp Qud hNnri9l it5n 180 ngly tnltl it&360 nsly
TriiuVND Trier VND
91.125 t1.062 18.4M
Qud h{nit6u 90 ngtyTriiu VND
Qud h{ntrGn 360 nglyTriiu VND
39.908
T6ogTrieu VND
69.606 4.t76 37.296 151.686
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69
Nstu trt4 Tnl'tls m{i Cd phin Btn VierTdo trn.l HM Town,4l2 Nquyln Thi Mhh tO|AiPhufi|g s, Qo|[ 3, Thanh ph6 HA chf Minh, viC!Ttuy6t mlnh Mo .do tii clrfrtr ri6og cho nlm katEgly 31 r}ttr8 12 dE 201t (titp lh.o)
Mlo Eo'TCII)(Eat hanh rhco TMng tu sii
49/2014/TT-NHNN ngnr 31 hn^g )2 fin 2014ci0 Ngtu hnn| Nhn Mic Viet Non)
tvI
,lv
Nrm!b6c
(b) Rni ro thi tru'ng
(i) Rtti ro Eii sudt
Rti ro Iei suA phAt sinh do c6 nhnng Gay d6i va Ei suit c6 dLnh hudng d6n gi6 si cua c6c c6ng cu aichinh. Ngan heng sE c6 nguy cs chiu rui ro lai su,l do sU kh6ng luong xung hay chenh lech gi0a nEAy
ildo h$n holc ngiy x6c dinh lei l6.i su6r cria c5c tai sd,i ve nq phdi tra ve c6c c6ng cu ngogi bAng trongm6t lc, nifi dinh.
Ngan hing rhudng ti6n hemh ddnh gi6 chCnh IC€h lai suAt, so sdnh vdi crc thi truong trong nudc vd qu5cG il6 cd nh0ng ili6u chinh kip thoi. ThCm varo d6, viea dp dung c{c quy trinh quen li rui ro noi b0 cungtro nEn hiQu qui hon nho viec tri€n klai HC $60g Quan ly v6n €p trung vtr He th6ng Thurh lo6n tiptrung, the! d6 roln bO cdc giao dich vdn va rhanh toSn cte Ngar hanE dCu do Hoi so chfnh thuc hien.vi6c dd cho phCp Ngan hant gi6m srt hi9u qud hon cdc bi6n d6i v€ v6n vI giem cdc sai s6t c6 th€ xnyra cint nhu nhilng tht ruc phtu t8p kl6ng can thi6t.
L'Q nhqy vot lat suat
Ngin hing chua thuc hien phan tfch dO nh6y d6i .voi lei.sudt t?i ngay 3l thrng 12 nem 2olt ve nBey3l th6ng 12 nlm 2ol7 do chlra dt cdc diEu kien vd hC th6nB co so dfl heu vI th6ng tin dAu vlo.
PhAn tich tdi s@ va nq ptuiti trd thzo ki dinh lqi bi su rhw td
Ki dinh lfli lai suar dru-c t6 le thoi han cdn lai tfnh rir rhsi didm k6l rhnc ki b6o cdo cho ldi ki dinh hilfi suAt gAn nhfu ho6c thoi gian ir6o han cua cdc khodn muc tai san va ng phAi tr,, tty theo y6u 6 neod6n sirn hon.
Cdc gid dinh vA diAr kiCn sau d6 duqc dp dung trong phan dch kj, ilinh lei Ei su6r thuc 16 cta cdc tiisin va oq phii r-, clia Ngan heng:
r Tian mlt; cdc c6ng cu tai chfnh phdi sinh va cdc Bi san Ui chinh khdc; g6p v6n, diu tu dli h4n; c6cttri s6n ktdc (bao gdm tdi sen c6 dinh vn tai sen c6 khac) va c5c khodr nq phdi trA khdc dugc x6pIoAi veo khoAn muc kh6ng chiu lei.
. Ti6n 8ui hi NHNNVN ilusc x6p lqi vlo tiAn Bh thanh roan do d6 lci han dinh ld hi su6t thuc Gduqc x6p bSi vlo kloir muc d6n mOt Gring.
. Ki dinh lsi ldi suAr thuc tA cta chtng ktorn dAu tu ilusc tlnh dtra tren thoi gian d6o h$ thEc tii reithoi di6m k6r lhrtc lcj k6 torn nam cr)a ttmg logi chrhrg }iodn.
. K| tlinh l6i Ei sufu lhuc d cta cec khoin tian gt'i rgi vI cho vay c{c t6 chi'c (n dung kh6c; crckhodn cho vsy kllAch hlng; cdc kloan tien gui vl vay c{c t6 chrirc tIn dgng Hfic v} lian gn'i cuakt6ch heng dugc xdc dinh nhu sau:
- Cdc klod, muc c6 lii suAt c6 dlnh trong su6t rhoi gian cta hqp d6ng: ki dinh l0i lei sufi thgcte dua t€n tht i gian cOn lgi cta hqp d6ng t(nh rri rhoi di6m kdt thdc Li t6 lodn nIm.
- Cdc khodn muc c6 lai suit rhn n6i: ky dinh I0i hi su6r lhvE t6 dua ren ki diob ld hi suAt gAnnhdt rlnh tt tboi di6m te rhfc lci kii to6n n6m.
' Ki dinh l$i lri suiir thyc 16 cta khoin mgc phfi hanh giiy rd c6 gi6 dtn t €n thsi gian ddo hen cbnlai cria tung loAi gi6y td c6 gi{.
70
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NEa! b}rg Thuurs E|i C6 phio Bin viflTL t EM Tom, {12 Nsuy& Tti Mbh K}d,I'turq s, Qu|[ 3, Thr ph6 Hd chl Minh, vif. No,nTtuyat drh blo do Oi chlrh riaDs cho dm tat lhic Dsty 3l thdrs 12 Dam 2J18 (dap th.o)
Td trgt, 31 rhir8 12 nlm 2018 In I ddn3lbdng
Tri0u VND
Tt t€n Id& 5 otmTrieo vND
Mlu BoYTCTD(Bot haah theo hnas at sd
49a014/Tr-NHNN ng\ 31 htug 12 ndil 2014cna NBaa hdns Nhd
^t Uc viet Nan)
1!6n 5 DlmTrieu VND
T6ngTriou VNL
50f.149513.958
Tti CnTiln dttTiAn sti ei NHNWNTian gui vA cho vay cdc t6 ch'1cdn dvrs tllrc - gop
Cic c6ng cU Ai chlnh phAi sinhvt c{c |.ei sAD r.ti chlnh khacCho vay thrch hing - gopChrrtrs khodo dlu lu - 8OpC6p vdn, dlu nJ dAi hrnTli sn" c6 dinhTli stur C6 khrc - 80p
Qui h{nTrifr VND
1.790
't9.3t4
Ift6tr9chlo lii
Trieu VND
506-749
22.59t
Dltri 1 thiDgTripu VI\D
Tt lfer 3i!{n 6 thingTrifu VND
Tt! Eatr 6d6n 12 th{ugTriou VIID
513.958
5.420.625 807.995 450.000 6.4A.620
9.008.38422_591
29 6m.4686.085.824
500.m0'167.62A
2.837.267
12.286.9765m.m0
3.E69.703E0.m0
2.918.U9480.314
36a.U92.925 |O
no.9t1771.183r.328.55?
500.0(n761.628
2.751.953
1.047.rM 5,E83.476 14.942-961 13.594.971 4.399.703 3.199.023 3.293.159 t.042.700 47.603.105
Nq phti t'eTian 8ti v! vay crc t6 chrrc llndung khrcTiar srili c0a khrch hlngPh{t hbh siAy tdc6 8idC6c k]lob nq kh{c
36.721
913.t55
6.662.2407 _342.119
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1.466.9305.661_524
575.0009_165.972 7 ]24.062 4.O99.364 551
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" t "Oi
tl"gMtu chatrh trh0y cAm vfi l5isu{t nsofi bing - sop
1.047.104 4.931900
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(r.590.tst)
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MAo 805/TCTD(Bab rheo 1\nag tu sd49n014m.NHNN n$) 3t n412 nn
^20Ucio NgA^ hnng Nhn nLniE Viet Nam)
TrCn 5 namTri9u vND
16ngTrteu vND
298.5356t2.O6
Tti nSly 3r th{trg 12 m 2017 Kh6ngchlu I6i
Trieu VNDDuOi 1 tMnETrifu vl{D
Tt I d6n3 th.ing
Trifu vl\D
Tt tlen 1
d6n s alrrTrieu vND
Tt tr6n 3illn 6 th6nsTriou VND
Tt tl.n 6d&r 12 thdngTrilu VND
TU.arTian m{tTiar gii t4i NHNlrvNTian 8ui vl cho vay c"6c 16 ch'rctlr d9n8 knrc - sopC{c c6rg cU tii chlnh phfi sirh v}crc Ei sdn di chlnh kh6cCho vay kh{ch hirS - gopChrtng lhodn dAu ir - gopC6p v6n,dAu nr dAi funTli slr c6 dinhTli stu C6 khrc - gop
Qu{ hgtrTriiu VND
109.169
't9.1t4
298.535
1.196
612.016
4.528.957 @7.250 I00.000 5.236.2Ut
E.837.618 9.EE6.207200.000
3.293.955400.m0
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310.8212_19t_361
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7.19625.031.9016.251.5U
52t.6005t5.340
2.t0,.441
1.38t.109528.600685.340
2.010.129
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Nq phdl trdTitn gui v) vay cdc i6 chtc tlnduns kh6cTiar 8rli cta l66ch hangPhdr hlni Eily td c6 sicC6c ktoln nq kh6c
33.127
626.197
6.454.1036.934.442
l0
1.778.5&6.552.009
500.0005.899.E11
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Mft chaoh r lry ctm vtrt l5lsult o6t MngMft ctaDb nhfy cim vdi IEimh n3od btrs - sQp
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72
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Nrln htns Thudn8 [lfi C6 phin Brn ViftTbr trht HM TowD, 412 Nsuy&r Tt Minh Khei, Ph'rth8 5, Qufu 3, Thlnll ph6 Ht Ch( Minh, Viet NamTtuy& mitr} brio c{o rti chfDh ri€trs cho n kdt thdc trsty 3t thdrs 12 dm m18 (tilp thEo)
Mlu 805/ICm(Ean Ldnh rheo Ihbat ttt sij
49n0l4m-NHNN nsdy 3) thins 12 ndm2014.na N8n, hdag Nhd teitc ViCt Nod)
TrAn 5 nlm
Beng dudi day thd hien lai suAt thuc 6 binh quen cta Dhiing c6ng cu tei chinh chiu lai v6r thdr hgn vA don vi tiin tQ kh6c nhau
T0i trgly 31 6{0g 12 rIm 201E
Tli 3ttrTian gid Bi NHNIWN. VI{D. Nsop 4Tien gfi va cho vay c6c d chric dn dvng l}l6c. VI{D. N8o?r tC
Cho vay khAch h.eng. VI{D
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' VI{D
Nq pbli trtTitn an vt vay cdc rd chiE [in dlns klilc. VIID. Nsoer GTiln gti o.lu krrnch hlngr VI{D. NSost GPhrr hloh siAy t, c6 si6. VND
Qui hSn Dutri I lhdnSTtr r d6n3 thdng
Tl]l tr€n 3ddn 6 fi6ng
Trlr tr6n 5ddn 12 rh6ng
Tt trtu 1
ddn 5 nlm
N/A I0,6t% r0,55* 9,26q 5,59% 5,44%
N/A1,20%0,50*
N/A 3,00%2,54
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to,45%5,1%
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9,96%5,69%
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10,29%5,n*
853%N/A
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3,15%2,72%
5,05.k2,65q.
5,43%0,00%
5,28%N/A
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N/AN/A
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't,95
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6,01%
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13
NstD hhs Th'rors m0i C6 phAn Ern viftTa. I}t HM Towa 412 N8ryEn Thl MiEb K-hri, phurns S, eufn J, Thtnh ph6 Hd Cr Mi[h, vi€t NanTtuyat rbirh bdo do tti cblDt riEtrs cto riE kdr thdc nily 3l than8 12 rrm z)l8 (ti6p &co)
Tir I d6nQui h|D Dufi l th6rg 3 th6trg
Mlu B0s/TCTD(Ban hd'th th.o ThAns tu sd
49n0 ) 4m-N H NN ^gay
3 I thdry 12 ndn 2014cna NSA4 hn^g NhA nai,c ViCt Na )
Tiltren3 TLtrer 6 Tt tr€n Id& 6 ahdng ddn D thrtng rt6n 5 nrm TtSn 5 nim
Ti trgty 3l thdDg 12 nim 2rl7
TN rarTian gui tEi NI \II{VN. VllD. Ngooi rC
Tian grii vl cho vay cdc to chiE tfn duDg t}6c. r/-I{D. Ngp€r tC
Cho vay li{ch h}Ilg. VND
' N8o$ 4Chimg kho{n dAu ur. VND
Nq phdl rrdTidn grli vA vay cdc t6 ch['c tfn dung kldc. VNDr . Ngo0r tC
Ti6n 8ti cta khdch hergI VNDr Ngoei tePhdt henh giiy td c6 gi6. VND
1,20%
0J0%
N/A1,80%
o,t't%
r1,70N/A
9
N/A N/A N/A
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5,48% N/AN/A
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9,63%
4$9%to,u%4,64%
I0,48%N/A
ro,o2% 9,23%
N/A
,65%,33%
N/A to,1 tLoqa 10,8% 5,gqo 5,2%
N/A1,98Eo
0,t5%3,98%
N/A4,99%
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N/A
N/AN/A
4,61%
o,fi%7,29%
o,N%7,48qa
0,00%
1,17%
0,00%
8,03%o,00%
6,0r%N/A
N/A 85% N/A N/A N/A
74
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:
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Nrmlhfc
Mlu B0s/Tcm@an hanh h.o Thbns tu sti
49/20)4/TT-NHNN ngdy 31 tMu 12 fin2014cna N$n hnn| Nhd nvnc YiCt NM)
J
liii) Rfr ro vi gU c6^g c2t vdn chi sd hfrtt
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Phin tich d0 nhqy
Vifo ddnh gi6 dO nhay cta nii ro thi Euorg d6i vor c6ng cI v6n cht so h[u s€ cin duqc thur hien dua tr€n subi6n dQng cua gi{ c6 phi6u, uong k}ri c& bi6n $ kJirc gii} nguy€n kt6ng dii,r. Ngan h}ng sE thuc hien vifuphen dch va tdnh bay dO nhsy cna nii ro thi lrudng k}i c6 hu6ng d6n cu thd tt co quan quAn lf.
RtimdhQRti ro liAn lg Ia loai rui rc me gi6 tri cria c6c c6ng cu tli chinh bi thay d6i xuAr ph6t tri nhiing thay d6i va risi6 h6i dodi.
Ngan hbg du-oc thenh ltp vl ho€r dong t$i ViCtNarn v6i d6ng tiAn b6o c6o le VND, ddngtiAn giao dich chinhctia Ng6n hiurg ciing li VIID. Cdc rAi sAI| Ai chfnh v) ng phdi tri tai chfnh cla Ngan h]ng cht y6u bing MrID,mSt phin bing USD vi EUR. Tuy nhi6n, mot s6 di si'n lAi chfnh ve Dq phai trd tai chfnh ki6c cua Ngen hlngla' binB c6c ddng dCn kh{c ngoni vND le USD v} EUR. Ngan heng da dua r. mot hC th6ng han mm d€ querlf trang th{i cta c{c it6ng tiin. Tnng thdi <l6ng din itugc quAn lj dua trEn cq ss h}ng ng}y v} chi6n luocphbng rgrl.a rui ro du(E Ngen hang st dung dA ddLrn bAo ring trsng th6i cta cdc d6ng tiAn duqc duy tsi tronghan mnc da thi6t $p.
Tai ngay kiit ftnc ki k6 todn nErI|' c6c ti gi6 h6i do6i chinh dugc Ngan hlng 6p dung nhu sau:
Ti gi6 h6i dodi r+i Dgly3lll2t20t8 31112t2011
i
l.ut
:
j
l(
I
USD/VNDEUR/VND
23.33526.395
22.42526.759
tt"'
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15
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lf,6c
29t.522414.659
t76.8t119.299
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49/2OI0T|-NHNN ^gay
3l hn g 12 nnn2OI4cna Nga,l,n C Nhn Dth Viet Non)
839 30.571Tti sirI ten rrBlnEn glii rsi NHNNU\,ITiAn grii va cho vay cdc tA chuc tindung kjldc - gQp
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Trgng thii titn te nQi blng
Trgng thfi titr tQ ngogi bdng
Trgng th6i titn t! nQi, ngogibing
l
il'-\v
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t-
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ngay 3l thdDt 12 nim 201? nhu sau:
Td ngiy 31 th{ng 12 DIm 201t VNDTrieu VND
USDTrieu VND
EURTrieu VND
r oDgTrieu VND
fiin Q kt6cTfiCu VND
50r.1495r3.95t
r 15.t7829.0/.5.9166.0t5.E24
500.000161.628
2.198.633
22 59129.690.4686.0t5.t24
500.000767.628
2.837.267
4.861.609 1.',781.389 6.455 23.161 6.61E.6m
(r5.368)644.532
(7.9t9)
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7.012.42333.59o.@9
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Nilllthdc
Mlu BOs/TCTD(aM hn^h heo Thong tu i
49/2O)4/TT-NHNN n$y 3I hnn\ 12 ^ad
2014da NEA" hnat NhZ natc ViCt NM)
1.330 5.448
Ti ngly 3l rhtug 12 nnD 2017
Tti sAtrTiln InitTiAn gff tBi NHNNVNTiln grti vtr cho vay cdc t6 chri'c tlndung kh6c - gopCdc c6ng cU tAi chlnh phfi sinh vacdc tli sAn tli chfnh Lh4cCho vay ktdch hing - gopCh[mg kJD{r d}u lu - gopG6p v6n, diu tu dli hgnTli s.in c6 dinhTai sin Cd k}6c - top
VNDTrieu VM
USDTri€u VND
EURTrieu VND
fi6n Q kh6cTrieu VND
r ongTrier VND
r93.23863a.614
9E.51933.442
298.535672.076
l'!I1
0
4.617.O',71 606.E71 1.665 4.594 5.236.m1
1.19625.031.90r6.251.584
528.600685.340
(19.M8)24.063.1376.25t.584
s2E.6m6E5.340
2.076.739
42.899968.564
(16.0s5)
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39.035.495 1.7t3.005 (7.060) 10.042 40.82r./$:,
Nq phii tri v v6n dri sd hnuTi6n gti ve vay cdc 16 chtc tindrnS kldcTiCn grii cta lhdch hengPhdt haDh gidy td c6 gieCdc khodn ng khrc
l0621.550
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(138ss6())
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(76.880)
(7.800)
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Tei ngey 3l th6Dg l2 nnm 2olt va ngay 3l lhtug ,2 nunr 2017, gie dinh ri cd cdc y6u tii biiin tlong kh6c, d&bifl h Ei suA! khong thay d6i, bi& dong ti gi6 k]r6ng c6 enh huong ildng k6 it6n lqi nhuan chua hqp nhAt sau
thu6 bdi vi Ng6n heng thong c6 trang thdi dan te rgng y6u a5i voi cac tiin re khdc vND t4i ngly bdo c6o.
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Rii ro thaDh ktoiD la di ro Ngao hlflg g[p l:h6 k]!n trong vicc thuc hien nhi]ng ngrrla vu cho crckhoin nq phni t i tni chfoh. Rrti ro rhanh khoin ph6t sinh kli Ngan hAng c6 $6 kh6ng dt ktl,i nlngthrrc hiOn ngh-ra vu tni ng khi nhtrng khoin ng phdi tri tli chfnh nay 66n hcD d nhilnB (h&i diiim blnhthusnS hoAa ki6 khen. DC gidm thiau nii ro tha;h ktodn. Ngan heng phAi huy dQng tt nhilu ngu8n dadpg kh& ngotri ngudn v6n co bAn cua Ng6n hirng; ddng thoi Ngar hirg can c6 chinh sdch quen ly Aisin cd tlnh $.nh khodn linh hoet, theo d6i dbng ti€n tuong lai v] rinh thanh khoh hamg ngny. Nganhang cfing cAn d6nh gi{ dbng ti6n du ki6n vn kti ndng san c6 cta tai san beo dAm hien tfli trong trudnghqp cln huy dQng fttm ngu6n v6n.
Rti rc thanh kloaD cbn dugc hBn ch6 thang qua viec nim gii! tian mit ve cdc khoin tuong duorg dlnd'rdi dqng tii kioen den gh dranh ro6n rai c6c 16 chtc lin dunt th6c, c6,c kholn tian Frri tEi NHNNVNve cec 16 chric tfn dqng khrc va cdc gi6y li c6 gin. Crc ii E an toan c6 (nh d€n yeu 16 nti rc cUng dugcst dung de quAn ly rui ro thanh khoin.
Thoi gian d{o h6n cria c6c li'i sdn vA ns phii trd lha hi([l lhoi hsn cdn lsi ctu rai sen va nq phii ra linhlU ngAy k6t thuc hi kE lo6n n6m d6n k-hi rhanh to6n rhmquy ilinh trong hqp ddngho[c tront diBu kldnph6t hanh.
Cdc giA dinh ve di6u ki€n sau dugc 6p dlng trong phAD tich thdi gian d6o hen cta crc tei sdn vtr ng phiitre cta Ngan hlng:
. Tian gui r4i NHNNVN rtuqc x6p vAo logi ridn gti thanh to{n, tmng d6 bao g6m tiin gui dy uo'hitbuoc. 56 du cta tiln gfi du trt bit buoc phu thuoc veo thnnh phAn va ky h0n cia cdc khoen tiangl}i cta kJldch hlng lEi Ng6n heng.
. Th&i gian rl6n h6n cta cdc klodn tien gui tei ve cho vay c6c t6 ch[a tfn dung khdc, cdc c6ng cu hdchfnh ph6i sinh va c6c tei sen tAi chinh kh6c ve cdc khoAn cho vay ltSch hhg ilug€ xdc dinh dtravlo ngiy d6n hqn cta hqp ddng quy ilinh. Thoi gian dar hqn thgc d c6 tbe thay diii do c6c kI6 u&cho vay duqc gia hgn.
. Thtri gian d6o han cia chtot khoan dlu tu ilu(rc tlnh d$a t€n ngay dro h{o cta trmg loAi chingkhodn.
. Thdi gian it6o h€n cira c5c khoriur diu tu g6p v6n mua c6 phin duqc coi ltr t€n 5 nlm do cdc khodndAD hr nay kl6Dg c6 rhdi gian il6o heD x6c dinh vA Ng6n hlng c6 y dinh niln giu lau dli.
. Thdi gian d6o han cia tii sin c6 dinh d'rqc xdc dinh dua vao thsi gian st dung hiiu ich cbn lei ctaItri sin.
Ngin hhg Thoftg qi Cd phio Bl" VietTbs nhi HM Toc& 4t2 NsuyEn Thl MiDh l(hriPhutDs 5, Q4n !, Ttrrt phri Hd CI'I Mi"h, vi€rIhuy& Eirh Mo do Lli clhh rie4 cho rlm k&n8iy 3l thtug 12 n m 2018 (ti6p nreo)
MIo Eos/ICTI)(Ean hAnh th.o Th6ng n rd
492U4/Tr-NHNN ngdt iI tM^g ,2 nnm 2011cno NBAa hnng NhA NOc ViCt Nan)
l:
il-}-,yr
l
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Cdc khodn tiln gh vI vay cria cdc t6 chri,c t(n dung kirc vtr cec khoin tiAn gui cta ktrdch hlngirugc xAc dinh dtra vlo tinh ch6r iua c6c ktoin nly holc thd,i gian dio h|n tr€n hqp d6ne. miklodn tian gui thanh toSn tU cdc 16 chrrc tln dung kn6c vI tiin gti rhanh rodn duw rhtrc hien giaodich theo yeu cAu cria ki{ch hang va do it6 iluqc i6p losi k}6ng ki hBn. Thdi gian ddonan d6i v6icdc k rodn vay vA dan gui c6 ld hgn iluqc xdc dinlidqa uen ngay d6o h4n theo hgp d6ng. Trongthw t6, c{c k}oin nAy c6 th6 iruqc l6i tuc va do it6 duy trt tsong thdi gian dAi hon thdi giar ddo h|nban d6u.
78
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Tt trin I Tt treD 3
5t4.820
Mlu 805/TCTI)(B@ hn"h th.o Thn^g tu sd
49/2014/TT-NHNN ryd! jl fi,nnq 12 fin2014cia Nsan hnng Nhn taic ViCt Nan)
6.678.620
Td ryty 3l tt6Dg 12 nlm 20ltTrer 3 th6r8Trieu YND
Din 3 lnlrgTri0u vNI)
Dtn I r}:lryTrifu vND
3 rhdnlTripu YI\D
506.749513.958
T'! tl€n 1
5dm12 th,an8Trieu vND
Tren 5 [[mTri0u vND
T6rgTrieu vl{DTri€u vND
506.749513.958
Tll dnTian mtrTian 8'li Bi NHNNVNTiar' 8',i vt cho vay c6c d chrtc t{ndung kh{c - gopC6c c6ng culni chlnh phAi sinh vA
c& Ai sdn lii chlnh khfcCho vry lddch hins - sopChi'ns knorn dAu hr - 8OpG6p v6n, nAr nr dli hpTii stn c6 dinhTli stn C6 kh6c 80p
6to.971
19.3t4
356.8r?
5.653.E00
324.4EO
450 ofi)
16.'t1t7.55t.t25
417.4't4
6.299.9652.925.rO
22.59t29.6fi.4686.0t5.t24
500.000'767.62E
2.831.267
(3.ss4)2.459.115
|.299
9-3741.401.523
200.0009_010.9492.5E9.041
500.m0't67.628
1.I50.165551.006 3U.824
690,2E7 356.817 9.465.841 4.146.723 a.795.745 9.529,903 14.017.7E3 47,603,105
Nq pbti dTiaD &ri v| vay c-dc rd chfc dnd\mg ldrcTian Eft crh kn ch hengPh{t hlnh giAy !d c6 ti,Crc khoin nq kh6c
6.E95.455't.M3.667
l0305.280
4.O993&
45 072
L213 7555.596.699
575.ofl)l6 890.034
200.633 360.855
t.704.2t034.030.315
l0913.855
551
55
14.645.4r2 7.031.087 17.825.889 4.145.396 606 43.648.390
Mfc chenh thrrhlhotn rary 5m.ll, 356J17 (5.179.s65) (LZA.M) (9.030.144) 5.3ElJ|, t4.0t7.tn 3.954.715
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19
Ou6 han
Nstr htrs Thwq md C6 ptln Blo ViftTAr Ehl HM To'n,4t2 NsuyaD Ttl MiDh Xlir, phutrg S, euotr 3, ThAtrh pb6 Hd CM Mirh, vift N.urTtry& birh Mo do tti chhi rier8 cho dm k6t lhtu trgty 3l rhdrg 12 nrltr ml6 (ti6p th.o)
M6u 805/TCTD(EanM th.o Thnng tu sd
49n0l4m-NHNN iSdy 3l ttud"s 12 d 2014cna NgAn hAng Nhn,bic viet Non)
TCi rSly 3l 6drg 12 trlD 2017htn
Tr.n 3 th.6ngTriF VND
Elo 3 thc.ngTrieu vND
DIn I Ul"gTriau vND
29E.53s612.A6
4.528.957
455.7t0 253.989
19.314 n5342
T[ h6D 1
5 nIE3 6tn8Trilu vND
12 thAtaTrieo VNL
Tr€n 5 nrmTrifu vND
r6nEftilo VNDTriau vNI)
Tt trtu I Ttr trer 3
6U.250
h
100.000
280.610
298.535fl2.46
Ttl dbTian mNr
Tiln grli rgi NHNTWNTian stivA cho vay cdc dchuE (ndUnS kn{c - gopC6c c6ng cU Ai ch(nh ph& sinh vacrc tti ldn tli chfnh kh6cCho v.y lhdch hlng - gopChtng ttlo{n dAu tu - ropC6p v6r,diu ru dri h{nTti sAn c6 dinhTli sin cd lhdc - gop
5.236.207
(13.594)2.302.736
1t.299
t2.730t.957.669 8.087.147
2.788.924528.600585.340
Lt663D
6,6606.023.905
360.0m5.950.6753.091.361
r07.104 3m.5(X
7.79625.ml.ml6.251.5U
528.6006E5.340
z.tw.441
s35.094 253.989 1,975,391 2.6t4.953 6.773.115 9.34L54/) 13.256.340 40,421.482
Nc ptll EtTian gti v! v.y cdc rd chtc (r dungkhlcTian Sti cila khdch hlnsPh6l hlrh gidy td c6 gi6Clc khoan nq kh6c
6.454.1036.983.410
l0fil.2't4
r.778.5816.536. t66
675.00010.6m.694 3.4t6.261 533
8.150 t7.373
8.9(r/.68427.551.M
IO626.797
t4.0*.7v| 8.322.t99 1ri13.067 3.416.: t 533 37.091.557
MtE chart thrhlholo r0ag 535.rlN zi3.9E9 (6.m3.4{r) 6.6r'.945\ (4539.E92) s.9262D l3.A5l{r' 3J29.98
t0
((( ((((((((((((((((((((((((((((((((((((((((( ((
Nsir ]ADs Tbdrs lnd Cd ptln E.o vlftTnr dn HM Toro,412 NsDyar Tti Mirh XliiPt''t|ls s, Qutn 3,Itlnh phd Hd Cbi Mirt, viarTtrydt mirh bio c6o Oi chbh riahB cho nrn I6tngly 3l rh{ng 12 [.m mlE (ri6p 0Eo,
fi6c
MIO BOS/TCTI)(Ea'. Mnh thco Thbts tt sii
a9/2014m NHNN nsdy 3l thnng 12 ndn2 4cio NgA, hd^C Nha nudc ViA NM)
(d) Gi6 tri hEp ly cn8 cdc lii sin tii chlDh vi nq phtl trn tiri chinh
Ci, Ei hqp ly le gi6 tri iluqc x6c dinh pht hqp v6i gid thi rrudng. c6 fi6 nhan duqc khi bdn rnor di snnho[c chuy6n nhuqng llfr khotu nq phii trn l8i lhoi diam xdc dinh gid rri.
GiA Ei ghi s6 vI gi, ri hqp Iy cta c6c Ai siD tei chfnh cta Ngen hiLng nhu sau:
3llt2t20ta StDnotTGi6 tli Gi6 tri Gi6 tri Gi6 t4ghi sd hgp li ght s6 hcp li
Trieu VND Trieu VND liicu VND Trieu VND
Tid sir rni chlDhDwc phA^ Iogi li tai sdn hi chlnh ihroc,dc dinh theo gid ti hap li th6nq qua bdocdo kA qua haer .!1ns kir& doonh:. C6c cdng cp tei chinh phri sinh
DWc phi^ loqi b cAc khodn cho vay yA
phdi thu:. Ti6n crri lai NHNNVN. TiAn gui va cho vay cdc t6 chri'c tln dgng
khrc. Cho vay H ch hlng - lhuAn. Crc Ai sin C6 khdc
Dwc p!6n loai ld rdi sdn tdi chtnh sdnsdng de Mn:. Tr{i phieu Chioh phi c6 gi6 ni6m yCt. Trdi phi6u Chfnh pht ki6ns c6 si6
niCm y6t,. Tr6i phi€u khdc. Chimg khoin v6n sin seng de b6n -
thu6n
6.618.6m29.349.936
1.t14;t94
e)c)c)
5.236.20'l24.7U.843
923.051
e)c)c)
22.591 e) 1.796
513.95t 513.958 672.016 672.U6
409.341 415.983 1.112.8E5 1.436.251
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2.683.a341.658.236
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t.t 12.99'l2.O14.293
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4.854
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Dtqc phAn boi b di sdn rdi c6nh gi& ilinn6dy ddo han:r Trdi phi6u d& bier do VAMC phet hlnh
3.333 3.333
r.201.51I
4.t54
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Ng phni trn tli chinhDncc phnl loqi b nq phai trd tdi chinhduqc ,!6c di,n rhco gin d phAn bo:. I ren grn va vay cac lo clrrrr
tin dung ki6c. TiAn sui cua ktrch hens. Ph& henh gidy toc6 gi6. Crc khoen ng kldc
Nrmrhfc
MIU BO'TCTI)(Do" hd,h th.o ThbE hr sd
a92014m-NHNN nedJ 31 thit e 12 ibi2OI4cna NB6JI hAnC Nhd nutc ViA Non)
:,
r:.
ruplztlt 3t rlnfiGi6 tri Gtd rri Gi6 tri Gi6 tishi s6 hcTlf ghi.6 hqp l,
Trigu 1'1\D Tri€u VND Trilu VND Trietr vND
e)
8.7U.21034.030.3r5
l0905.912
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8.907.68427.5s7.M
l06t1.90
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NEen heng chra x5c (linh gi6 rri hgp ly cta cr,c c6ng cu lai chlnh ney dB 6uy6t minh trong bdo cdo leich(nh rieng bdi vi l+6ng c6 diy alt gi6 ni6m y6t rCn thi trudng cho cic c6ng cu tai chlnh ney va c6cChuin mu-c K6 o5n Vifl NanL ch6 dO Kii todn viet Na,rt dp dung cho c{c T6 chric tin dung do Nganhnng Nha nu6E viet Nam ban henh ve cdc quy dinh ph6p ly lien quan den vift lap va tdnh biy b6oc6o Ai chfnh hian kh6ng c6 hudng dAn v6 c{ch rfnh gid tri hqp ly su dung cdc ky thuat dinh gi6. Gi6ri hqp ly cta cdc c6rg;I tli chlnh ney c6 th6I$6c v6i gi6 tri ghi s6 cua chdng.
t2
Nsir htrg Th[dry m$ C6 p}lo Brn viBTA. rhi IIM Tom,412 Nall h TH Mln] Khsihutrt s, Q[ltr 3, litrh ph6 Hd Ca, Mioh, vierTtuyat lnirh bfo cco tti dJrh riaDr cto nr6 k6trrly 3r rhfDs 12 m 2Or8 (ddp tt o)
86o c6o bQ ph$n
86o c6o bQ phfn chlnh y6u
Mis BoYTCII)(E@ hdnh theo Thbag rv s6
49/20141TT-NHNN nBaJ 3l finu 12 nht 20!1cna NSAI hb,B NhA
^uic ViCt No,,t)
20rt
ftlnr
40
(a)
i
Iti
Ml6n NamTrieu vND
7 276.055
@Trieu YI{D Triiu VllD Trieu VND Triiu VND
561113 791.824 $.136.941) t.g2z25
(5 .136.941',)
(5. t36.94t )
43.110 , 126 t.436 46.212
738.805 54.645 76.3N 869.750
r55.059 32.ffi 5?.170 a4.t2!t
4.415 2.453 10.0!)t 126J6
40.@ n.147 47,t 2 117.t63
T$ ngly 31 th{ng 12 rntn 2018
I. Doanh thul. Thu nhAp hi vn oic khoAn
thu nhap h-rdng tu tt:. Klutuh hi"g ben ngodi. Ndi bo
2. Thu nh6p trr hoBt dongdich vu
3. Doanh thu tii hod d6ngkinh doanh kh6c
I. Tli stDl. Tih nEt2. Tai sdD c6 dinh3. Tli snn khdc
lI. Nq phni bil. Nq ph{i t n kh{ch heng
b€n ngoli2. Nq phei EiL noi b03. Nq phei tre kh6c
Mt& N.!tr - MlEn T-"s mfi BFTrieu VND Trieu vND Tri{u VND
3ac6,,ul 4.tfr.ffi 1.4m.745
4.159.397 7.4m.191
6.930.3222.551.1784.379.144
554.31130t.473252.858
171.524272.585504.939
3.t25.2363.t25.236
II.CN phil. Chi phi lei va cdc chi phi
tuong tu tir:. KMch hinq ben ngoai. NAi ba
2. Chi phi kl'5u hao ai serc6 aint
3. Chi phi lien quan qrc dApdCn hoet dong kinh doanh
K6t qui kiDh doanh tnrfc chiphl dy phing rti ro 6n dgngChl phl dg pltng rrid m6l dgngK6r qui kinb doaDh bOp}fu rrur6r thu6
5l.602
294.131
7tm.vr6
5.858
1.o94
5246t3
l l.582
2.122
734.65t
69.O42
297.941
3247 396
6.339.0trt.6 .4424.648.639
412.312228.620243.692
656.9224t2.3t2214.6t0
(s.136.9'4r)
(5.r36.941)
(5. r 36.94t )
2.131.3742.331.374
35.4t 1.t51424.t42u4.0t9
34.y3.690
4.1u.2t935.52r
108.??94.039.9\9
1457.62647.08614.830
7.395.7tO
47.O5X.696505.749167.628
45;t79.319
Lo?i trirTrieu VND
I Ong
Trieu vND
,l3.6443!X)
43.501.2185.874
135.23t
t/
s
!
31.921 .6905.874
133.477 |.207 554
t3
Nstu hloa Thovlg l!l|l C6 phln Brr vi?tTbr aht HM TowE,4l2 Ngllyltl Tbi Mirh I(}.iPhdrs s, Qr|[ 3, Turh ph6 Hb chl Mbb, vilrTtlr & Eirb b6o oio tli cbiob riart cbo raD }llryiy 3r rh{Dg 12 DIm mrs (tilp theo)
t6c
Mlu 805/TCm@a, hi,.h theo Thaag n sd
192014ftT-NHNN ngd],3I tung 12 ibn20I4da NgAn hnry Nhn nuk viet NM)
2017
I
Y
Mi.tr NemTrieu vND
5.89).987
tlriln nii.Trieu VND
557.830I. DosDh lhul. Thu nhAp lai ve cdc k,|oaD
thu nha. p tuong tg ti:. Khtch hdng ben ngoAi. N,Ai ba
2. Tlu nhap tir ho ilongdich !.u
3. Doanh thu rt hoar dongkinh doanh khrc
I. Tti sturl. TiBn mit2. Tli san c6 dinh3. Tai sin khdc
Mitn TrungTrieu VND
40t561
35.467 3.10t 8.335
r .646 814 3.2@
5J4l.7A2 35522a 4n.909
34.331
5.61t.8742.149.73-469.084
404.639201.225203.4t4
546.295155.636390.659
2,506.6512.506.651
Ir+i trtTrien VND
(4.063.1s7)
(4.063.157)
(4-063.15?)
I OIrgTiieu VND
2.754221
46.910
2N.60
2.631.762
37.172
151.061
122.459
89.436
33.023
rl.C'hi phil. Chi phl la va c6c chi phi
tsdDg tg tt:. Khtch hane ben ngoAi
' Ndi b,6
2. Chi phf k,llAu hao ai sAir
cd dinh
3. Chi phf tCn quan rrvc ti6ptl6n hoat dong kinh doanh
K6t qui kinh doaDh tru6c chiphl dg phdng rtLi rc 6n d{ngTrrch BlQonn nbip) chiphl dg phdng nii m 6r dqrgK& qun kinh doaoh bOphfn kurtu rhu6
5.169.220|.383.3723.7E5.848
312.2n8164.225t41.9t3
425.252295.926tD.326
(4.063.r57)
(4.063.157)
(4.063.1s7)
843.523u3.523
638.211
9.205
n.754
(7ts49)
1.697
4t.323
53333
(1.14r)
54.474
1.144
7t.513
59.921
2.n3
57.0!r8
T$ DBty 3l Odtlg 12 nlm 2017MiaE NotrTrieu VND
Ml& Ttuue MaEn BiaTri0u VND Trieu VIYD
2.710.767 4.tt9.948
Loqi hirTri€u VND
r otrgTri6u VND
37.01ttss7
35.62A,45ut.t6?656.659
34.726.619
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2.2@.@5
2.ffi.83712 ?:14
I | .4472.425.tt6
40.400255294.535685.340
39.416.3tO
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!ts6o540 2.7to.ut 4.t2t.116
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ben ngoliNq phdLi trl n6i b0Nq phei tr, k}6c
29.511.82925.50723.2M
31.M2s44255423.5M74 22t
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Nrtu ttrs ThruDs Ed Cd phlD Bir viPtT0r t EM Torq 412 NspylE Thi Mi[b xhdItutry 5, Q[{D 3, Trnn} ph6 Hl chi Mtu}, vicrThuy& Eirh Mo c6o tai chtfi ri€r8 cho .nD I&nt}y 3l rtr6Da 12 dm Z)rB (titp theo)
lhfc
Mlu B0CTCm(Bo Mnh thco ThanT tu 'ij49aOI4/TT-NHNN Dgdr 3l hnng 12ndm2Ol4
ca)a NgAn hary NhA ndc Viet Nan)
l
I(b) 860 c6o b0 phin theo llnh vu-r kitrh dornh
Ndn hang cht y6u ho{t irong kinh doanh Eong mot linh vuc lAi chinh nSen hing.
41. Cam k5t thuG
(a) Chi ti6u r6n
Tai ngay 31, thdng l2 ndm 2018 va ngay 3l thdng 12 nAm 2017, Ngan hlng c6 c6c cam k6t v6n saulien quan den hoat dong xay du-ng co bem da dugc duyot nhlmg chua dugc phAn tuh trong b6rg cand6i k6 toan rient:
3Ut2J20lETriiu VND
3Ut2J20t7Trieu vM
Da duqc duyet vi tt5 ky k6t hqp d6ng
Trong vbng ,not n5mTrong vbng hai dCn ntrm n[mTrCn im Ddm
t0.65t143.601
14.296
E6.895190.870l3.t90
419.278 800.000
(b) cam k6t rhu6
Tci cdc ngiy 3l th6ng 12 nlm 2Ol8 ve ngay 3l rhin' D nem 2Ol'1, cb kloin tian $ue 6i $iiu phiiuA cho cic hqp d6ng thuC hod dong kt6ng iluqE hriy ngang nhu sau:
luQtmttTriEu VND
3vta2tfiTrieu VND
238.555 291.655
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n
t,
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N8i, hll| Ttumg 6ti C6 phh Bt[ ViQtTb. i HM Tovr,412 Nswh Tbi Mbh xiriPtut4 5, Qrlr 3, Thrrh ph6 Hd c'tl Mioh, vitr'l'huy& d Mo c{o Oi cb(oh ri6n8 cho nIm ka!ryly 31 rt{Es 12 dm 2018 (ti6p th.o)
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Ngly 23 thtug 4 nnm 2019
Ngudi ki6m soft
C6ng Nhalodn tnrong
MIu 805/TCTD(Ban d.ih th.o Thang tu sl
49/2O14/TT-NHNN n9ay 3l thdat 12 nAm2014cia N$, t'ils Nhn idc Viit Nan)
42. Sg kiQn sau ngiry tren bAng can d5i k6 to6n
Li€n quan d6n khoilrr thAt tho6r chd xt li nhu Gnh bly r4i Thuyiit minh l5(iii), $eo b.in 6n phfc rhimngtry 2t rh6Dg I n5m 2019, Tda 6n Nh6D den cAp cao taj Thenh ph6 Hd Chi Minh de tuyCn ch{p nh6nn$t phin tlon ktdng c6o cria Ngan heng. Theo tt6. cho phdp Ngar hAng rhu hdi 33.t76 tripu \rND hvat chuDg cia vtr 6n va duqc holn tre LOOO trieu VND Ie s6 tiitt kiCm vd 972 trigu VND nD kidchhaDg c6 lieo quan ila nop lfli Eu6rc d6. D6ng thdi, Ng6n hnng kh6ng c6 nghia vu phii hoen tri 2.000tieu VND cho m6i kt6ch hlng c6 lien quar.
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Cdc thuy minh tttnh kan UL bp ph|n hqp thAth cia Mo cdo di chtnh hqp nhh nnyll
Nstn hlns lhwns D{i Cd phln Brn ViftTda dD HM TowD,4l2 Nsuyln Thi MiDh XlriP]lulns s, Qu{tr 3, Th}nn ph6 HA chf Minh, vift N.mthuJ6. dtrh t6o c{o r}i chlDh hqp nhltcho rID k6t.}fc rgty 3l thdng 12 m ml9
Mlu B0s/TCTDHN@an hAnh heo Tt6ng n, sd
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1. Don vi b6o c5o
(a) Thtnh lip vi holt ilQng
Ngan hlng Throng n+i C6 phAn Bin viet C'Ngan hlng') h mot ngsn hlng rhuong nBi c6 phAn duqcthlnh [4. p va host ilong tgi Viei Nam.
Ngan heng duoc thlnh lap lheD GiAy phdp ThlDh lap vI Hoar dong s6 OO25/NH-GP do Ngan hang I.IhInu(rc ViCt Nam ("NHNNVN) c6p ngey 22 thrng E n5m 1992 vi Gi6y Chimg nh6n DIDg ky Doanhnthi€p s6 o3ol37t892 do Sd K6 hoach vA Diu ru fiAnh ph6 Hd chf Minh c6p. Ngey t3 rh6ng 12
nam 2Ol I, NHNIWN ban henh Quy& dinh s6 2665/QD-NHNN ch6p thuan viic sia d6i rCn gai ciaNgan hang l& Ngan hirg Thuong mai C6 phin Gis Dinh rhenh Ngen hlng Th'rong mei C6 pban Brnvi0r.
Hoat ilong chinh cua Ngen hlng h thsc hien c6c giao dich ngAn hlng bao g6m hogt ilong huy dong vtrnh6n dan gti ngin han, tnrng han ve dli han tt cdc d chuc v) cd nhen khtic nhau; cho vay ng.in han,tnrng hgn vi dtri hgn d6i vdi cdc t6 chtc vl cd nh6n khdc nhau tren co sd tlnh chft vtr trhA nlng ngu6nv6n cta Ng6n hl[rg; thgc hien c6c giao dich ngoai te; cdc dich w tei trq thudng mgi qu6c 16; chi6t k]6urhuonS phi6u, tr6i phi6u ve cdc giCy td c6 gi6 khdc; cung ung dich vu tharh to{n v} cic dich vU nganhang khdc ducrc NHNI.IVN cho phdp.
(b)
(c)
YOn drcu le
Tai nghy 3l th6ng 12 nnm 2019, v6n diiu lf cna Ntan hang Ie 3.171 ti vND (31/Iz2OlE: 3.mO tiVND),
Dia di6m vir mlng lutri hogt dflng
Tru sd ch(nh cia NgAn heng ilfi tsi Tda nhe HM Town, 412 NguyEn Thi Minh Knai, Phuimg 5. Qu6n3, Theoh ph6 HA Chf Minh, Vier NaJn. Tsi nSIy 3l th6ng 12ndm 2019, Ngen hirg c6 I tru sdchfnh,25 chi nhdnh v) 44 phdng giao dich tt€n toln qt& llvwmte, I tru so chinh, 25 chi nh6nh vd 43phdng giao dich).
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(d)
Nstu hins Thu0ns md C6 ptlo Bin ViftTor Dhi HM Town,4l2 Npy6n Tti Minh KI|,riPhElbr 5, Quan 3, Tbllh ph6 Hl Chf MiDh, vier NamTtuyat mhh Mo c6o oi ctfit hsp n tcho nln 16. lb6c nsty 3r thtug 12 odm 2119 (ti€p &€o)
Mlu B0YTCTD.HN@an hnnh heo rhane d. s6
49D014,/TI-NHNN ngar 3I tMng 12 fi 2014cna NBAa hAhA Nhd n|.tc ViCt Nan)
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Tetr c6ng ty
C6ng ty TNHH M6J Thenh vien
Qurn ly Nq va Khai lhdc TAi sen
- NgAn hlng Thuong nq.i C6phan Bio viCt
Giiy C:hrnng nh$nDing ki
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Ti rc % sd biir!vi quytn bi6u quy6t
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Llnh virckinh doatrh
Qu,m lytei san
C6ng ty con iluqc thlnh lip ve hoar dong tai ViCt Nam.
Cdc ho|t dong chinh cua c6ng ty con li ti6p nhin, quAn li c6c tli sen dem bio ng vay lien quan ddnc6c khoan nq dA xt Iy, $u hdi nhanh nh6t, b6r cdc tli sen ddm bAo nq vay thuoc quyln dinh do8t ctaNgan hang theo gi6 lhi truong theo hinh thUa pht hqp voi quy dinh cta Ph6p lua! xu ly tei sen dimbeo nq vay bang bien phdp thfch hqp, ve lhtrc hien cdc boat dong quen ly tei sAn beo d.Am kh6c dugcNHNI.IVI,I cho phip.
(e) T6ng s5 nhiu viCn
Tei ngay 3 t th6ng 12 nem 2019, T6p doin c6 1.783 nhan vien (31/lZ20lEr 1.69t nhan vien)
2.
(a)
hqp nhir, (tusE l$p t Cn co sd ddnduqc l6p thco ph'rong phdp trvc
Co s& lip b6o c6o Oi chinh
Tuy6n b5 vE uin thn
Bdo c6o tai chlnh hgp nhit dugc l6p theo cdc Chuin muc K6 to6n Vi€t Nar+ Ch6 dO K€ to6.n viet Nam6p dpng cho c6c T6ihrtc tln dung do t{H}.INvN.ban hA,Dh ve cdc quy ilinh ph{p li c6 fien quan at6n
vifo I6p ve tnnh bey bdo c{o t}i ahfnh. Cdc chuin muc vA quy dioh phrp ly c6 ti6n quan nbry c6 thC
kh6c biCl u€n mfl # Ihia canh rrgng y6u so voi c6c Chuin mgc B5o c6o TIi ch(nh Qu6c 16 ciing nhucdc nguytn tic vi chuAn muc kd torin duqc thta nhan Sng rai d cdc qu6c gia kldc. Do d6, b6o c6o tlichinh hqp nh6l itrnh kim lh6ng nhim muc itich phAn 6nh linh hinh Di chfnh hqp nhAt, k& q i hoaldong kinh doanb hgp nh6t va luu chuyen tien t€ hgp nhAt cria TAp doen th.o cdc nguyen tic vA thdngIC k6 todn duqE thim nhAn rong rEi d cdc nuc vb c6c quyln Oi ptr6n khac ngoli phgrn vi ViA Nam.Hor niiE, vi* st dung cd. b6o cdo ntry kh6ng nhim dAnh cho nh0ng d6i n qry st dung kh6ng iluacbi6t vA c6c nguy€n ric. thi tuc ve th6ng le k6 torn cria viet Nam dp dung cho crc 16 chric tfn dung.
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Co s& tlo luingCd. bdo c{o tii chfnh hqp nhat, ngoei rt b6o cro luu chuy6n ti6n t€lich theo nguyCn rit gid g6c. Bdo cdo lur chuyCn ti€n rC hgp nhirdfo.
(b)
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Nsin taot ThEonS rtl|i Cd phll Btu ViftTta nhl HM To$n,412 Nguylb Thl Mlhh KhriPhuiDs 5, Qt4n 3, Thjlnh ph6 Hti c'hl Minh, vii( Nr6rritrrar abi b{o do rii c rh hqD rblrcho naE l6t th'ic nsly 3l th6ns 12 nlm 19 {tiap |hco)
Mlu Bos/TCTD,HN(Eol hdnh theo Than| M yi
49/20)4/TT-NHNN nedr 3l tMnE 12ndm2014cno N$, hnnq NhA nfic ViA NM)
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(c)
(d)
(a)
(,
(ii)
o)
KY k6 aotu tr5m
K, k6 ro6D nam crta Tap doln D tt ngAy I thdng I ddn ngly 3l thtug 12
DoIl vi dan 4 k6 toin vi trinh bAy b6o c6o tii chfnh
Don vi tiAn € k6 to6n cta Ngan hlng le D6ng Viet Nam ("Vl {D"). Bdo c6o tii chinh hqp nhit naydu.sc lop va $nh tly bing vl{D, .luqc l}m trOn t6i h}ng tri6u d6ng gAn nhiit ("rrieu vND").
T6m tiit nhfrng chinh s6ch k6 todn chi y6u
sau day le nhilng chinh sdch k6 todn cht y6u dugc TAp doen 6p dun8 trong viec l6p bdo c{o tei chlnhhqp nhtt ney.
Co s& hgrp nhdt
C6ng t! con
C6ng ty con h c6ng ty chiu su ki6m sort cta TSp doar. Sv ki6m so& nAy tdn t?i khi Tap doen c6quyan chi ph5i c6c chfnh srch |.di chfnh va hoer ilong cta c6ng ty con nhim thu duqc lgi (ch kinh 16 uc6c host dong cta cong ry con ney. 860 c6o tiichinh cria cdng ty con duqc bao B6m uong b6o cdo taichinh hqp nhdt ka tt ngay quyAn ki6m soSr b6t dAu c6 hiQu llrc d6n ngtry quyin kiim sodt chim dm.
Khi c6 su kh6c biet giEa chfnh sdch k6 todn cia c6ng ty con vl Ngan hang thl c6c diau chinh cln rhietduqc thuc hien nhim de,rn bao tfnh nhAt qurn cta cdc chinh sdch k6 to6n dwc 6p dung cho muc dlchlap bdo cro di ch(Dh hqp nhdr.
Cdc gielt dich dury togi ttt hhi h4p fidtCdc giao dich vi s6 du tsont noi S TAp doan vA c6c kioen thu nhap va chi phi chra thuc hie-n (t crcgiao dich noi bO duqc losi trt khi l6p b6o cdo tli chinh hqp nhit.
Gic giao dich bing ngoqi tQ
T6r cd c& oghipp vp phdr sinh cta T6p doan du$ hqch ro6n theo nguyen ri. C-6c klodn muc tiin tec6 g6c ngogi Q duvE quy it6i sang VND theo ri gid binh quen mua va b6n chuyin EroAn giao ngaycta ngogi tC dd ('ti gi6 giao ngay") tEi thdi di6m cu6i ngey hun 'ifu cu6i cUng cta k, kd todn ntrmn€u $ gid giao ngay nly chCnh lCEh nh6 hdD l% so v6i ti gid binh quen gi. quyin mua ve b6n cuangly hm viec cu6i cutr8 cta ky t6 todn nenL trvdng hqp ri gi6 giao ngay t+i rhdi di6m cu6i ngey lemvi€c cu6i ctng cta k! k6 toan nm chCnh lph ldn hon hoic bing I % so vdi g gi6 binh qu6n gia quy€nmua vA b6n cta ngly hrn viec cu6i clng c'ia ld k6 to6n nem rhl TOp doen dtng ti gid btnh quan giaquyen mua vA biin cta ,gey IAm vift cu6i cung cria lcy k6 lodn n6m. Cic khodn muc phi ri€n C c6 gpcngoai te duEc quy d6i ra VI\ID rheo ri gid giao ngay l4i ngly phdr sinh Dghiep vu.
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(d)
Nretr htrS Thuurs D{i C6 phlr Btr vi0.T& nhi HM Town,412 Nsuyh Thi Mbh Kh.iPtui4 5, Qoen 3, Tltllh ph6 Hd chl Mirh, vior N.t['rtuy& Ei Mo cio tli cbt hqp trhitcbo rlm Ldt rhfc osiy 3l lhrns 12 rl|tr 2019 (ti6p !heo)
Mlu EoYTCTD-HN(Bon hanh rheo Th;tt tu si
492O|4m-NHNN nqb 3l tMag )2nnn2U4cno NEA" hn"E Nhd
^fic VGt NM)
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C6c giao dich li6n quan ddn thu nhadchi phi birg ngoai te dugc quy d6i sang VND theo ti gid binhqu6D mua va b6n chuydn kloAn giao ngay t$i ngny ph6t sinh giao dich. Ch6nh l&h ti gid do d6nh gi,Iai crc lAi sen va c6ng nq bing ngo4i 4 sang VND tai ngey b{o cdo heng th6ng duqc ghi nhan vao Aikhoan .chcnh leh g gie h6i dori" u€n bing can d6i kd torn hqp nh6t ve duqc ghi nh6n vAo b6o cnok6t quA hqt dQng kinh doanh hqp nhir vio cu6i k, k6 toen nem.
Ti6n grli vl cho vay cdc t6 chri'c tin dgng kh6c
Tian gui tai crc t6 chuc tin dung kh5c bao gdm tiin grii thanh todn vi tiAn gi,i c6 kj' han tai cdc d chrictln dlng khdc c6 ky hen g6c kt6ng qu6 ba th6ng.
Cho vay cec 16 chuc rin dung ki6c la ciic kloen cho vay c6c 16chrtc tin dpng kliic c6 hi hen g(ic kJl6n8qu6 muoi hai th6ng.
Tian gui tharh to6n lai c6c t6 chtc tln dung khrc iluqc phan 6nh theo s6 du g&.
Tian gui c6 kj' hBn ve cho vay cdc t6 chfc tfn dpng k}6c duorc phi,n 6nh theo s5 du g6c trt di du phdngnii ro tin dung.
Vits phaD lofli n i ro rfn dung d6i voi cdc kioin ddn gui c6 hi h8n va cho vay c{c t6 chuc tin dgngkldc ve tdch I6p dU phbng tuong tng alusE thuJ hien $eo quy itinh rsi Th6ng tu s6 Oz2ol3fft-NHt INdo NHNNVN ban henh ngtry 21 0|.{ng 1 nlm 2Ol3 quy tlinb vi phAn logi tAi sl, c6, muc rrfch. phuongphdp trich IAp dU phbng nli ro vI viec st dunt dy phdng d€ xri Ij rui ro rrong ho?l ilong cta 16 chuctin dun& chi nh6nh ngeD hlng nudc ngoei ("Thong ru 02") ve Th6Dg tu s5 o9/2Ol4fm-NHNrlI doNHNIWN ban hanh ngey 18 th6ng 3 nam 2Ol4 va vifo sta d6i va b6 sung m6r s6 di6u cria Tt6ng tum (''Ih6ng u 09"). Theo d6, Top doan thur hien vift phan lofli ns v) lrfch tap dU phdng cu fid;hocec kto6n ti6n gui c6 lc, han va cho vay c{c t6 chrrc tf;dung kh{c lheo phuon! pirAp tluqc rrtnh bayr4i Thuyer minn 3(0.
Theo fi6ng r', 02, Tap do&n kh6ng phAi trich lfp du phdng chung d6i vdi c6c kroAn tiin gui vA chovay cdc 16 chlrc tfn dung kh6c.
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Titn vi o6c khoin tuung ituung tilnTiAn vtr cdc lhoin tusng duong riAn bao g6m tian mfr, vimg, kim loei gui va dd quy, dan gui thanhtodn t8i NHNNVI{, lin phi6u Chfnh pht v} cdc chrmF tn cdgi{ ngin h?n k}dc dri diau kien di chi6tkhAu voi NHNNVN, chun8 kiodn c6 thoi han thu hdi hoAc ddo han kh6ng qud ba th6ng kc li, ngtry
mua, tiin Biri vA cho vay c& t6 chtc tln dgng khdc vdi ky han kt6ng que ba thdng ke tt ngey gfi.
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(e)
(f) Pber bti ng vi mirc trlch, phuong phdp trich lfp dy phing nil ro tln dgng
(i)
N8ir htDs Th'ror8 md C6 phAr Btu vifrTh Dlt HM TorD, 412 NsuyEn Thi MinL xh.iPhutus 5, QufD 3, Thrrh Ih6 HA Chi Minh vier NsmItEy6r DiDh Mo cIo tlt chf.h hqp trhrrcho dm k6t thdc Dgly 3l i}tug 12 nlm 2019 lti6p Oeo)
Cho vay kh6ch hlngC6c khoin cho vsy ngin hen la crc kllodn c6 rhoi han cho vay d6n nl6t ndm tfnh ti, ngey gini ngan.Cdc kho6n cho vay tIung h8n c6lhoi h8n cho vay tt t€n rnot nAm ddn nem nem tinh ti ngey giAi ngan.Cdc ktoln cho vay dei han c6 thoi ha, cho vay t€n nem ntrm tinh tt ngly gidi ngan.
Cra khoen cho vay k rrch hing dugc phen 6nh theo s6 du ng g& Eir di du phbng rui ro cho vay khdchhlng.
Vioc phAn losi nq va tdch hp du phbng rui ro cho vay khdch hlng dugc lhuc hien theo Th6nt tu 02va Th6ng ru (D duqE rrtnh bAy rsi Thuy6 minh 3(f).
C{c khodn cho vay du@ dtmg ghi nhan khi quy6n lqi lheo hqp d6ng cia TAp doan d6i vdi c6c ddngli€n phdl sinh ti c{c khoin vay ney chem dft- hay khi Tap doAn chuyen giao cdc k}oin cho vay neybing n$t giao dich rna phin I6n nii ro va lqi ich gin liAn vdi khodn cho vay tlugc chuyAn giao cho Hnkhdc.
Rien8 d6i vdi c6c kloin cho vay duqc bdn choCAng ty TNHH MOr lhlnh viCn Quan ly lli sar crta cdcT6 chtu tfn dung ViCt Narn ("VAMC") duoj hech rorn thm chinh s6ch k6 rodn duqc rinh bey taiThuyet Ininh 3(f)(v).
Mlu E0YTtTD.HN@on hnnh theo Thbng tk si;
49/2014/TT-NHNN n&y 3l tl,t'tt 12 m2U4ci@ NEan hn B Nhd nvtc ViA Nan)
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Phin logi ngViQc phAn lo6i nq cho cdc khoan ti6n grn c6 ki hgn ve cho vay cdc t6 chrrc tin dung kh6c, trei phi6udoanh nghiep chua niCrn y6t. cho vay ki{ch hang vtr c6c khoan nq iE b6n nhung chua thu dugc tien(gai chung Ii 't6c klroAD nd) duqc thgc hien theo phuong phap dua tren y6u 16 dinh luqng dugc quydinh r+i Di6u 10 cta Th6ng tu 02 nhu sau:
|lh6m Tinh ua
Ns dt ti6uchuAn
(a) Nq trong han ve duqc ddnh gi6 lA c6 khi nlng thu hAi diy dt cA nq g& ve
lei dfng hqn; hoAc
(b) qud hervi lai b
dtd6nh a khc6 nEa hu h6iucnd 0 vl ngog diilugcnSay gtalhdiva cbnlaldA ilt henlEive thu n9
(a) Nq qu6 hsn tt lo ngay d6n 90 ngny; ho{c(b) Nq dieu chinh ki hen tra ng tin tliu.
2 Nq cdnchri i
. IGoAn ng vi ph0m quy ilinh lai cdc kloin l' 2' 5
(a) Nq qu, hir $ 9t ngly d6n 180 ngiy; ho&(b) Ns gia h?n nq Gn diu; hoic
i"j Ng irv"'*E hA" giem lai do kttdch hlng ki6ng dt kin neng lri lai div dttheo hqp il6n8 tin dtmS; ho{c
(d) Nq thu6c rnoi trong c6c trudng hgp sau dey chua ftu h6i dugE lrong thoi
gisn dufi 30 ngny k6 ti ngay c6 quy6t dinh thu h6i:I ffiotrl nq "i
pl,e- qovilinh tsi c,c kholn 1, 3, a,5,6 Dilu 126 LuAt c'ct5 chrtc tfn dung; hoic
. Khodn nq vi pham quy ilinh tai c{c khoin l, 2. 3,4 Di6u 12? Lu[t c6c td
thenh trae
Diau 128 Lu6l crc t6
tlnchirc dung.k61theothu hdithdi henNq
chic tin d$ng; hoic
3 Nq duoifieu chuln
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MIu D0S/TCTD-HN(Bai hh,h theo Th6^g tu sd
49/20)4/TT-NHNN agdJ I I tht g 12 ndn 2U4da NgAn hdng Nhd nuiE ViCt Nan)
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D6i vdi cdc kioAn rri thay cam kdt ngoei bing, TAp doan phen loai nq dua tren s6 ngtry qu6 han tfnhtr] ngly TAp doan thuc hien nghia vu theo cam k6r:
. Nh6m 3 - Nq dudi ti€u cbuln: n6u qu6 han duoi 30 ngly:
. Nh6m 4 - Nq nghi ngd: n6u gud hsn lt 30 ngtry ddn duoi 90 ngiy;
. Nh6m 5 - Ng c6 khl ntrng mAt v6n: neu qud han lri 90 ngay ro len.
Truong hqp nft tlrch hang c6 nhieu hon mot khoen nq v6i Tap doln nli c6 b6t kj khorin nq nlo bichuyen sang nb6m ng c6 rui rc cao hdn thi TAp doar ph6n loai c6c l$orn ng cbn lai cta khrch hangd6 vao nh6m ng c6 nii ro cao hon tuorg ung vdi mfc dO rui ro.
Khi Ttp doen tham gia cho vay hgp v6n kt6ng phai voi vai rri Ie nger heng aAu nlii, T5p aoan Uychi€tr ph6n lo+i c{c thorim ng Gao g6rn ci khodn vay hqp v6n) cta lhdch hAng d6 veo nh6m rui ro caohon gi0a d6nh gid cia ngen hlng dAu m5i, c6c ngan ha,ng tharn gia cho vay hgp v6n vt ddnh gi6 ciaTAp doan.
T6p doln cing thu dl.a.p k& qud phen bSi nq.d6i v6i k rSch harg do Trung l6rh Th6ng rin lin dungthuQc NHNNVN ('CIC") cung cAp rai rhli di6m pben tosi nq dd diau chinh k6t qud rg ph6n lo?i ng.I ffdng hqp no va cam ket ngod bing cria kt6ch hlng duoc ph6n logi vAo nh6m n9 c6 mric d6 rui rolhep hon_ nh6m nq rheo danh srch do CIC cunF c6p, TAp doln diau chinh k6r quA ph6n toai ng, carnk6t ngoqi bin8 rheo nh6m nq dugE CIC cung cap.
Nh6rn Tinh tratrs qu6 hsn
4 Nq nghingo
(a) Nq qu, han tt I E I ngly d6n 360 ngey; hoEc(b) Nq co c6u lgi thdi hqn trn ng lln dAu qud hgn du(j'i 90 ngey theo thdi hqn tre
no duqc co cju hi lan diu; hogc(c) Nqcociu hi lhsi h{n re nq l th't hai;ho&(d) Kloin nq quy ilinh t4i di6m (d) cia Nq du6i ticu chuln chua thu hdi dusc
trong lhoi gian tt 30 ngAy d6n 60 ngey ka o ngly c6 quy& dinh thu hdi;hoAc
(e) Nq phAi lhu h6i.rhm k& luan rhanh rra nhmg. que thdilu-6n t}anh tra d6n 60 ngly rn) v6n chua lhu h6i duqc.
hen rhu hdi theo k6r
5 Nq c6 kldntrng mit
(a) Nq qud h{n ffin 360 ngly; ho&(b) Nq co cAu hi thoi han trn nq Dn d;u qu6 htn tir 90 ngAy trd lEn theo thoi h€n
trd ng il'rgc co ciu lqi lin diu; ho&(c) Ng co cAu lai thoi han trA nq lAn tht hai qud han theo thdi heo tre ng duqc
co ciu lai lin tht hai; hoic(d) Nq co ciu lgi rhdi h?n tri nq lin thri ba trd l6n, kC ci chua bi qud han ho&
iE qud hnn; ho{c(e) Klodn nq quy dinh hi didm (d) cia Nq duoi ti6u chdtr chm thu hdi duqc
trong thoi gian tdn 60 ogly kd rr) ngAy c6 quy6t dinh thu h6i; holc(O Nq phri thu h6i theo k6t luin thanh !-d nhung qu6 thdi hp thu hdi rheo k6t
lu6'l thanh tra Een 60 n$y me van chua thu hdi iluqc; ho&G) Nq cna khdch hlng ll 16 chuc tin dung duqc NHNNVI{ c6ng b6 d8 v}o rinh
u1dng kdm so{t d& bieq ho{c chi nh,nh rg6n hlng nuoc ngotri bi phong toav6n vA tii s6n.
t1
(ii)
N8aD htrs Thuurs Dd C6 phin Btn vietT& rhA HM Town,4!2 N8uy6n Tti Minh XllriPh[ttls 5, Qoftr 3, Thtrh ph6 Hd CU Mirb, vifr N.nThoydt l'dri bdo cto rii ch([t hqp nhArcho rdm k6r ttrnc nttry 3l lh6ng 12 nlm 2rl9 (titp !hco)
D1t phdag nii ro tin dpng cg thlTheo Th6ng tu 02 vlL Th6ng tu 09, du phbng cu rhd duqE xdc dinh dlla u€n k6t qud ph6n loai nq vtr s6du nq g& cta c& khoin nq ta DeAy ltrm vi& cu6i c[ng cria quy trudc. Rieng it6i v(i'i quy cu6i ctng,dtl phbng c9 thA dugc x{c dinh dua tren k6t qui phSn lo{i ng v} s6 du nq g6c cta c6c k}oAn ng laingiLy lam vie€ cu5i ctng cta th5ng I l. DU phbnB ctr thA duqc xdc dinh dua U€n vift st dung c6c li Ied\, phdng sau day d6i voi s6 du nq g& sau khi trtl di gie Ei r sen bno dAm da tuqc kISu lIt. Ti Ied\I phbng cu tha cho timg nh6m nq duqc quy dinh nhu sau:
Tj lf dU phlng cg th6
Nh6m I - Nq dd tiCu chudnNh6m 2 - Nq cAn chf yNh6m 3 - Ng drdi deu chuAnM6tn 4 - Nq nghi ngdNh6m 5 - Nq c6 khAnang m6r v5D
Mlu BIX/TCTD.HN@aa hA^h theo Th6^C M sd
49a014/Tr-NHNN ^Car
3l hn g 12nbn2014dia NEAL hnnS Nhn NttE ViA Nad)
o%5%
20%50%
too%
-rv
Gi6 Ei tAi san bAo dnm duqc kh6u rt theo ti lC quy dinh tsi Khoen 6, DiAu 12 cta Th6ng tu 02.
TIi sin Mo ilAm lA d6ng sdn, bir dQng sAn vI cdc lAi sdn bno dam kh6ng phni ld vlng mi6ng, chungkhorn Chtnh pht duqc niCm yCt trCn Sd giao dich chrrng klho6n, chung Lho6n do doanh nghiep holct6 chric tfn dung k,|dc ph6r hanh c6 gi6 ui lU 50 rj VND ut ICD di5i v6i klonn n9 cna khdch heng hnguoi tien quan ctu Tap doan va c6c d6i ruqng khdc llieo quy dinh rai Diiu 127 LuAt cdc 16 chic lindung ve tN ain b6o dam c6 gid tri rt 200 ti vNb rd len dugc dinh gid si t6 ch0c c6 chtu nang rhimdinh gi6. D6i v6i cdc truong hqp kt{c. tei sdn b6o dlm iltrqc dinh gi6 theo quy ilinh va quy trinh n6ibQ c'ia T{p doan.
Tei ngly 31 thdng 12 nem 2019, TAp doen Efch Ep du phbng rui ro tfn dung cu th6 du-a tren # du ngg6c. gid tri Ai sin bdo ddrh duqc k rAu trt vI k6t quA ph6n lo?i ng Bi ngay 30 lh6nB I I n[m 2019(31/lu20lt: dua u€o s6 d'.r nq goc, gi, rri t}i sen bio dim duqc kh6u trt vi ket que phan loai nq qingay 30 th6ng ll n6m 20lE).
(iii) Dtr phdrrg rti m tin d(ng chtng
Theo Th6rg tu 02, mol khoin dv phbng chung c0ng duqc Ep vsi mia bing 0.?5% l6ng d du cta c6c
khoetl nq tni cdc kJloin tian gui va cho vay c6c t6 chrk tin dpng khdc vi cac khoan ng dugc phan loeiveo nh6m nq c6 khe niing mit v6n tgi rgdy llm vits cu6i cung cua quy truoc holc tai n8,y l}m vifocu6i cUnS c[La tbrng I I d6i voi quy cu6i ctnt cta ky kC to,in nlm.
T+i ngay 3 I th6ng I 2 nem 2Ol 9, Tip doen trlch du Phbng nii ro.tfn dung chung dua tren cdc d du neu
E€n tai ndy 30 firng I I nlm 2Ol9 (3|/t Z2OI8: dva ItCn ciic s6 du neu u€n l4i ngey 30 $,ng 1l nlm2018).
It
:
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(v)
NBin hADs Thrdrs E$ C6 phln Btr VietTb! nhi HM TowD,412 NsDylD Ttl Minh Ift"iPlutEg s, QrltD 3, Thbh ph6 Hd Chi Mirh vigr NrmThuydr mitrL Mo do rli chfni hqp nh6.cho nIE k& &6c lgty 31 tt6llt t2 olm 2019 (tiap rn@)
(i") Xth $ nq xdtNg xiu le cdc khoin nq thuoc cdc Nh6m 3, 4 va 5.
C6c khoAn ng x{u duqc xt Iy nii ro tfn dung lheo quy6t dinh cta Hoi tling Xt Iy Rii ro c0a Ngenhan8 sau khi da xem x€r ttriy mqi n6 tuc cin 6i6l dA thu hdi kholn nq, bao gdmcicdc hinh dQng ph6p
lJ dtu kh6ng c6 k6tqul
Crc khoAn nq xAu sE duqc xi If bine ngudn du phbng klli duqc phen lo?i vao Nh6m 5 ho& kli kldchheng vay bi pha sin hoac giei the (d6i voi tnrdng hqp kfrch hang vay le d chrrc, doarh nghiep), hoickhi ktdch hAng vay ch6t ho6c mAt tich (d5i vdi rludng hqp kh6ch hAng vay ltr cd nhen).
Cdc khoen nq xdu dd xt lj bing ngudn du phdng dur rhco d6i d t}i kioi, ngoei bang. c6c k,loantiAo thu dugc tt c6c khodn nq x6u da x'! lj, bao gdm cA d6n tt viec b6n ti,i sAn bAo ilAm cria c& khoinn9 xAu d6, sE dugc ghi nhan Eongb{o c6o k6l que ho{r donskinh doanh hqp nh;t k}i rhuc nhan.
Mlu BoYTCTD.HN( Ban hd,th theo Thong usd
49/2014/Tr-NHNN n9dt 3 ) tl,t"E 12 Ldn 2014ena NgAn hdnS Nhd natc ViCt Nam)
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ti
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Bdr. nf cho UAMC
TAp doen thuc hicn bdn nq ltr cec khodn cho vay khdch hang cho VAMC theo Nehi dinh s6
53/2013/ND-C? do Chinh pht ban hAnh nely lt thdrg 5 nam 2Ol3 ('Nthi dinh 53"), Nghi dinh s6
34l2015/NDaP do Chinh pht ban hAI|h ngay 3l thing 3 n5m 2Ol5 sua d6i vA bd sung mQt s6 diiucna Nghi dinh 53 ("Nghi dinh 34'), Th6ng tu s6 l9l2013/ft-NHNN do NHNNVN baJl herh ngey 6thdng 9 nIm 2013 ('ThOnB ru 19"), Th6ng tu s6 l4l2015m-NHNN do NHNIWN ban hanh ngay 28rhdnS 8 n5m 2Ol5 ("Thdn8 ru 14"), Th6ng tu s5 O6/2016/Tr-NHNN do NHNNVN ban heDh ngay I6rh5Dg 6 nEm 2016 ("ThoDg ru oE '). Thong n s6 09/2ol?/Tf-NHNN do NHNtwN ban herh ngay 14
thdng 8 nlm 2Ol7 ('Th6ng tu 09") vi vi€c sria il6i, b6 sung mot s5 diAu cia Th6ng tu 19 vi xu6t to6nkhdi bing can d5i k6 todn rheo c& huong dan ron8 C6nB v;n s6 E499NHNN-TCKT do NHNNVNban h}Ilh ngey 14 th6rg l1 nim 2013 ('.c6ng vEn t499") vA Cdng van s5 925|NHNN-TCKT doNHNNVN ban hanh ngdy 19 th6ng2 ne.Jr.ml4 ("COng vdn 925').
Chinh sdch k6 totu cho c6c khoiLD nq duqc b6n cho VAMC du@ tdnh bey d Thuy6t minh 3(hXv).
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N88n hlns Thuuus Ed C6 pbln Blo Vi€tTb. i HM To,q ll2 NBuylD Tl'i Mi"h KhriIhutns 5, QofD 3, Thitrh ph6 Hi Chf Mirh, vie. NrmThuy6l minh Mo do ol chlDh hap nhArcho [In l6t |htnc trgly 3t rhaoa 12 naE Zllg (ri6p fi.o)
Mlu m5/TCTD-HN(Bu hAih theo Thadg rv td
49/2O14/Tr-NHNN nedr 3 ) thnnq 12 nzh 2OI4cio NgAn hdry Nhd nt&c Viat Na )
(C) C6c clm k6t ngogi bingCdc cam k6t ngoai bAng bao gtim cdc khodrn b6o lanh, chAp nhan thanh to6n vi cdc cam k& cho vaykh6ng hty ngang v6 diiu kien va c6 thdi gia, thuc hien cu tha.
Cdc khorin cam k6t ngoai bdng iluqc phan lofli nhu sau:
Nh6m Dinh nghla
I Carn k6t dU rieuchuin
C6c cam k6t mi Tip tloen ddnh gi6 h kidch harg c6 k:he ndng thuc hi€ni$y tlt c6c nghia v9 theo cam k6t.
2 Cam k6t cAn chrl ! Cdc cam k6t nATAp doln.denh gi6la kt6ch hang k}6ng c6 kle n6ng l}|UchiQn nghia vp theo cam k6t.
3 Cam k€t duri'iti6u chu6n vA c6cnhdm c6 nii rocao hoD
Crc cam k6t thuoc mot trong crc tn dng hgp sau:. Cdc cam k6t vi pham quy dinh tBi crc khoan l, 3,4, 5, 6 Di6u 126 Luat
cec t6 chfa tin dvng; hoqc. Cdc cam k6t vi pham quy dinh tai c6c kioan I ,2,3,4 Di.,\t l2T l'ruAt
ciic t6 chic fn dllng; hoic. C6c cam k6t vi pham quy dinh laj cdc khodn l, 2, 5 DiAu 128 Luar cdc
t6 chrrc tin dunE.
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Theo Tb6ng tu 02 vtr Th6ng tu 09, vi6c phan loai c6c khodn cam k6t ngoei barg duqc thvc hien chinhim muc tlfch quAn lf, gi6D s& chAr hrqng hoal dong c6p t(n dung. Kh6ng cd du phbng ntro dugcl{p cho cdc kto6n cam k6r ngo?i batlg, tri khr Tap do}n duqc y6u ciu phai $uE hiar nghia vu Ed thaylheo hqp ddng bao lanh, trong Euong hqp dd, ktoan tr"A thay duqc phan lo?i va trich l6p du phdng theochfnh sdch ke rodn dugc uinh bey qi Th'ry6t mjnh 3(l).
(h) Chrlng kbo6n diu tu
(i) Phdn logi
Chfhg kio6rl iliu tu bao gdm chimg khodn iliu u sEn slng dA bdn va chrmg k]rodn dax tu gitr d6nngly ildo han- TAp dolD then loqi ;rmg kio{n dAu fi tai thoi di6m mua Ie ihring khoan ddu tu sEn
seng dE btu hoic chrtng kiorn ilAu ru giir d6n ngay dro h?n. Theo C6ng v5n si5 26O1INHNN-TCKTdo NHI.INVN ban han[ ng]y 14 thrng 4 n5m 2009, d5i voi k]o6n muc chrimg klrorin diu nr, Tip iloAn
dugc ph6p phan loai lai t6i ila rnot lAn sau khi phen loei lin dAu qi thati diam mua.
Chtinp khodn diu w s&n she di bdn:
Chrtng khodD i$u lu sin slng da b6n le chlmg kho6n ng ho& chung kto6r v5n iluqc git trong thdigian kh6ng dn dinh truoc vtr i6 th3 du .oc bdn trong mgi thoi ili6m.
Chitp kJpdn tdu tu eit ddn npdv db hmt
chung khodn itAu tu gin d6n ngay d{o han le chrmg khoSn nq c6 k, han c6 dinh v} cd" khoen thantr
too Ji5 ainl lo& co ira xrc d!;h drrw, rne Tap aoit co y alntne cO ne nlng nim d d& ngev irdo
hsn.
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NBir hl[g Tludtrs D{i Cd phAn Bar Vi€tTilr ri.I HM Tortr,412 Nsuyaa Thi MiDh l(}aiFh'rtn8 5, Q[{n 3, Thlnh pb6 Hb chi Minh, vier NeltlThuy& Ei.b bto do oi chtuh hqp ircho [In klt t}fc llgty 31 thans 12 rItll 2419 (!i6p !h€o)
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Mlu B0S/ICTD-HN(B@ hd,h theo Th6^g tu sii
4920|4/TT-NHNN ag,ny 31 ri,B 12"dn2014c,i@ N8d, ht g Nhd
^utrc ViCt Nam)
(ii)
G Do ludng
Chtag k:ho,nn vda
Chrtng k}o6n v5n sin slng dA brn duqc ghi nhan ban d6u theo gi6 g6c, bao g6m gi6 mua cong cdc chiph( rnua c6li€n quan uycii6p nhu chi plii m6i gi6i, giao dich, cung cAp th6nq tin, phi ngan hang (nCu
c6.). Sau ghi nhan ban diu, cdc ch&ng k}o6r nly dugc gii nh6n lheo gia lri thip hsn gina gid dan8 thinh6, tren s6 sdch ve gid thi tnrong v6i s5 16 giam gid duqc ghi nh6D vao b6o cdo k6t qua hoat dQng
kinh doanh hqp nhet.
Ghi nhQn
TAp doln ghi nh6n chtng khodn dAu tu tei ngiy klop lcnh drii voi chung klodn niCm yA ho{c tBi ng}yTAp doan chinh thtc c6 quyAn sd hih theo quy dinh cta phSp luat d6i vdi chung khodn chna ni6m y€t.
Gd thi trdoDg cia chung hodn v6n sEn snmg de ban da nGm yiil h gi6 d6ng cta qi So Giao dichChrfng kho6n Thlnh ph6 Ha Chi t',Iinh va Ss Giao dich Chrmg kho6n H) NOi tei ngay kdt thfc ky kittorn nlm-
ci, th! rrudng cta chri'ng klo6n v6n sEn slng d6 b5n chua oicm y6t nhung de. duqc dang ky giao dichtren thitrudng giaodich chrrng kho6n cta crc c6ng ly il4i chdng chua ni€m y6t thitruong ("thitruongUpcom") le gi, il6ng cta cta thi trulng Upcom tai ngay k6t (h[c k] k6 toen nlm.
Gid thi rudng cua chrmg khodn v6n sin seng d6 bin chua ni€m y6t nhug ifE duqc dEne lci giao dichrCn thi Eudng phi lap Eung ("thi ttutng OTC") la Ei, binh quan cta cdc gi6 giao dich tgi ngey k6t thnckj'k6 todn nam duqc cung c{p boi ba c6ng ty chr?ng k{rodn c6 v6n didu le ECn 3OO ti VND.
Cdc chtng kho6n sEn seng dA b6n kl6ng duqc phdp mua bdn tu do trCn thi trudng ho& kl6ng lhd x6cdinh dugc gi6 thi tnrlng tht kh6ng duqc I6p d[ phbng IrA duqc phAn ,nh theo gi{ g5c.
l
Ch&q bodn D{
Chrtng kho6n nq sin sbg dA b{n ve chring khodn nq gitr d6n ngny d6o h$n duqc ghi nhin ban dau lheogi6 RLr bao g6m gi6 mua vA cdc chi ph( mua c6 liEn quan trgc ri6p nhu chi phl r6i gi6i, giao dich,cung cAp th6ng tin, thue, lC phf vU phi nger hane (n6u c6). Sau ghi nhi,l ban dAu, cdc chtng k{ro6nnly dusc ghi nhfui th€o gi6 g& duqc ph6n b6 {chiu tdc dong cta vie. phen b6 ei6 rri chiA khiu va gi6tri phu troi) E) di du phdng rni ro chrtng klo6n dCu tu (bao g6m du phbng nli ro rin dung ve dg phinggitun gid chtngkho6n). Ci6 tri_phu noi va gi{ tri chia khau phdt sinh rt vifc mua cdc chring k}rodnnq dugc phen b6_veo b6o c6o k& qui ho6 dgng kinh doanh hqp ddt $eo phuong phdp duen; 6ingEong th&i gian neIn gi0. Trong truong hqp cdc ch'ing khoSn ney duqc bdn rrudc ngAy ddo h?n thi gidtri phu troi va gi6 tri chi6l khAu chua phen b6 duqc ghi nh6n roln b0 vAo bdo c6o k6t que ho4r dongkinh doanh hqp nh6r tsi neey bdn.
Chring khodn n9 stn slng da b6D da niCm ydr duqc ghi nhfln the! gi6 g6c trt di du phdng ginm gi6bEng crch rham khdo gi6 tl6ng cri,a cta Sd Giao dich Chung kio6n Hn NOi tgi ngly kgr rh6c hj, k6 ro6nnern.
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Ngtu bntl! ftustrg E{i Cd pb}tr BnI vietTA. trhi HM To,n,4ll Ngu;6n ThiMhlr XJraiPhuh8 s, Quftr 3, Thhh pb6 Hd c-l Minh, vier NomThuy€r minb Mo do Lli chtEh hqp nhircho EIE Lr &6a rCy 31 th5rg 12 EIE mlg (ri6p rh.o)
M.U EO5/TCID.IIN@an hnnh h.o Thb^s n s.i
19/2O14/TI-NHNN n$r 3I tMhe 12nnn2014cna NEAB hn4 Nhn
^uOc Vi$ NM)
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Chrhg ktodn nq s6n siurg da brn ve chrmg klo{n nq giu d6n ng}y di6o hen I)r tr'[i phi6u doanh nghi€pchua niem y6t duqc ghi nhAn theo gi6 g6c tru di du phdng rui ro ttn dung theo quy dinh cia Th6n8 tu02 vA Th6ng tu 09 duqc tdnh bay tEi fiuydt minh 3(0. T6p doeD chi lAp du phbng nii rc chtng khornnq giE d6n ngny drto han ktr6c khi c6 diu hiQu vA sV giem gid chimg klo6n k6o dli ho{c c6 biDg chungchic chin ring Ttp doln kI6 cd $A rhu h6i diy dri klroAn diu tu nly.
Lei sau kii mua cta chrtng k]torn nq san slng dd b6n ve chirng kno6n ng giii d6n ngly ddo h?n du.ocghi nhan vlo b6o cAo kdt qui hoat dong kinh doanh hqp nhAt tr€n co sd d6n dch. Khodn tian Hi d6ntfch trudc khi TAp doen mua sC duqc ghi giem gi6 gii,c khi nh6n duqc.
Du phbng di ro chfng liio6n dAu tu duqc di cip o trCn sc duqc hoan nhap k]li gi6 tri c6 tha thu hdic'la chring kJrotu tnng len sau l4ti lAp dU phbng. Khotu du phbng chi duqc hoen nhAp rong ph8rn visao cho gi6 tri ghi s6 cua c6c chung kho6n ney kh6ng vuqt qud gi6 tri ghi s6 cria chtinS ldi gii ilinhkh6ng c6 kjroin dU phbng nlo dA duoc ghi nhan-
(iv) D*ng ghi nhQn
Chung kho5n diu tu dugr dtmg ghi nhan kii cdc quydn nhin c6c ludng tiAn d, c6c chung khodn neyde chim drh hoic T6p doln da chuy6n di phan l6rrui ro va bi ich cta viec so htu c{c chirng klo.innay.
1,
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(v) Ttdi phiiu ddc bift do VAMC phtiLt hinhTrdi phi6u d4c biet do VAMC ph6r htuh Ie gi6y ld c6 gid c6 thoi hen do VAMC phdt hlnh dE nnra nqxau cta TAp doen.
TAp doan hech to{n nghiQp vp mua bdn ng bing trdi phi6u dlc bift theo c6c huong dfu trong COng vnn8499 va C6ng ven s5 925.
Cho m5i khoAn ng x{u dugc b6n cho VAMC, Tip ilo}n nh6n drgc tuong vng mor trdi phi6u d& bietdo VAMC ph& henb. MCnh si{ tr6i phi6u dEa biet tuons ung vdi sid tri ghi s6 du nq 86c cria kho,inng xAu sau khi thdu tni s5 tiAn dy phdng qr rh6 dn Eich lip chua st dung cho khoin Dq x5u d6-
Kii hoan thenh thri tuc mua b&r nq xiu, Tip doen ghi ginm gid tri ghi s6 cua ktoin nq x6u, sri dungdv phdng c$ the & Efch l6p chua su dung. D6n_g thdi, TSp doln ghi nhin rrdi phi6u ir{c bier do vAMcphdt hlnh veo Ai kioin ch[mg klodn nq git den ngiry dro hen do cec 6 chiE kinh tC trong nu(E ph5thlnh fieo menh 8i6 ve sau d6 dugE phAn 6nh theo gi6 gdc tri dy phdng rui ro.
D_6i v(j'i cdc trri phi€u d& bier do VAMC phdt hlDh, d\I phdng cu tha duqc tlnh v] trich l6p thgo hui'ngdfu cna l-h6ng iu 19, Th6ng tu 14, Tb6ni tu ot vA ftr6ng nr oS. Theo tlo, uu ptrong cv rtrd di tti6uphAi trfch top m6i nEm trcns I(i h0n cta tr{i phi6u d& biet U khoAn chcnh leh duong giita 20% menh
iia c,ira trai pri6u ap uier ;'6i ,6i Edi phi6r;6 hi h?a 5 n6m tnl s6 tiln thu hii ns irla khoen nq x6u
c6 licn quan. Rieng d6i vdi cdc tl6i phi6u itc biB iluqc da h€n thli ban tt 5 narn En l0 n m theo cdc
vnn ben k,ldc c6 liCn quan cta co quan quin ly nhtr nu6c c6 thdm quy€n, TSp doen thAi ufch l6p duphbng cho Lhoen chenh l&h dudng giira lO% mfflI gi6 c'I6 trdi phi€u il{c bia ttri s6 ti6n 6u h6i nq
cta khodn nq x6u c6li€n quan. HAng nSrL Eong thoi hen 5 ngay ltrm vits li6n ke trutc ngey rudng
rjng v6i ngAy udi phiAu d& bifl d6n hen, Tap doen cin trlch l6p dri s6 dv phdng c'J $€ n6i Een, Dvpr,3"gn:i--irr",,iri *iario+ iiCt arri. ir,i irrrA, vb b6o crio iCt quri hosr dQng kintr doanh trqP nh5r'
Tip iloln kh6ng phii trfch Ep du phbnS chung d6i vfi c6c tr{i phi6u d& biCJ nly.
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Nsrr hrtrt ThudDs E{i C6 phln Ban viltTnr t HM Towtr,4l2 NsuyEn TUMi Kh&iPhutns s, Qoln 3, ThrDh pb6 Hd c'hi Minh, vier Nrl[Ttuya. Eiri Mo c5o tti chtut bqp rhltcho [Im k& rhdc rsAy 3r tMr8 12 rtt|l 2019 (ti6p t}.o)
Miu BO5/ICTDHN(Baa hd,h theo Thnng h, sd
49/2O|4m-NHNN n8d! 3I hnq 12 ndd2ol4cna N$n hn 8 Nhn nutc ViAt Nan)
C6c c6ng cg tiri chlnb ph6l sinh
C6c hqp d6ng hj han tiin rC vecac hqp d6ng hodn dditiBn G duqc ghi nhan rong bangcan d6i k6 to6D
hqp nhAt oteo gi6 (ri hqp d6ng. Ch€nh lfoh giiia S tugng ti6n $ cam k6t mua/ben theo rj gi6 ghi t€Dhqp d6ng v) $ tuqng dan tC duqc quy d6i theo ti gi6 btnh quan mua v) bdn chuydn kiodn giao ngaytai ngey hiQu luc cta crc hgp ddng kj han tiAn tQ va hqp d6ng hodn d6i dln tQ duqc phan M vlo bdo
cdo k6t qud hoal dQng kinh doanh hQp nh theo phuong phdp duong thing lrong thdi gian hi€u llrccria c6c hgp ddng nAy.
56 du cta hqp d6ng ky han lian G d'rqc ddnh gi6 lai theo ti gi6 binh quan mua vA bdn chuyin knonngiao ngay t4i thoi diCm cu6i ngay tam vift cu6i cnnt cua m6i $5ng. LaVl6 chua thuc hien d'roj thinhAn vlo chenh l*h ti gi, h6i doer rr6n bAng can d6i k€ rodn hqp nhal cu6i m6i thdng ve duqc ketchuyen vlo bdo c6o k6t qud hoat d6.ng kinh doanh hsp nhAr vlo lhoi didm [6r lhdc ki k6 to6n nnm.
Ph6n logi clc c6ng cg tli chinh
Nhim mvc dlch duy nhfu lecung c6p cac thong tin rluy6t minh vd tirn quan trent cta cdc c6nt cu ttrichlnh tl6i voi ti-nh htnl rli chtnh va ket que hoer dQng kinh doanh cta Tfp doen va tinh chtu va mUrc
d0 rui ro ph6t sinh ttc6c c6ngcu tai chinh, TAp doin phan loai c6c c6ng cu Ai chinh nhu sau:
I:'/
(D
c)
(i) Tdi sdn rli chfith
\I
Tdi sdn tai chinh dwc xic dinh theo titi ti lW Ii th6ng qw, bia cdo kit qd hoqr itsng kinh doorh
Tai san Ai chfnh duqc x{c dinh theo gi6 tri hqp ly lh6ng qua beo c6o k5r que hoqt dong kinh doanh hmot tei sin tei chlnh rhda rn n mor rrong c6c diAu kien saui
r Tai sin rAi chlnh dugc Ban T6ng Gi6m d6c phnn loai vao nh6m nim giE dE kinh doanh. Tei s6ntai chfnh iluqc phen losi vlo nh6m nim giU d€ kinh doanh. n6u:
- ta.i sAn atugc mua chri y6u cho myc dfch b6n lgi trong th&i giaD ngin;- c6 bing chrimg v6 vi& kinh doanh c6ng cU d6 ntrim-mgc a-lch $i tqi ngin hgn; horc- Ia c6ng cV thi chinh ph6i sinh (ntoai truc6c c6ngcu rli chinh ph6i sinh duqc xdc dinh Ia mor
hqp ir6ng bAo Enh rad chfnh hoic mot c6ng cu phdng ngta rui ro hifu qud).
. Tai th&i di6m ghi nhin ban diu, TSp doin x6p rei san tai chinh vao nh6m Ai sAn rAi chinh iruqcxdc dinh theo gi6 tri hqp ti th6ng qua b6o cdo k6t quA hogt dong kiDh doanh.
Alc khann diu * ruin 6in itin ngdy dlo haCdc khoAn diu tu nirn git d6n ngAy d6o han lir cdc t sen Ai chtnh phi ph6i sinh voi c6c kioin rhanhtoSD cd ilinh hoi. c6 rhd x& dinlr vd c6 kj il6o hgn c6 dinh me TAp joen c6 i dinh ve c6 khd nrng ginoen ngay d6o har!, ngoBi t rr. c{c Ai sen tai chtnh mI lai rhdi di6m ghi n}6n ban ttiu rld duqc Tgp doin x6p vio nh6m rii s6n tii
chlnb 6uvc xdc dinh theo gid trihqp l, rh6ng qua bdo cdo I6t quriioar it6njkint aoanh;. cdc Ai san lii chfnh ifi duqc xfo vAo nh6m lniian tai chfnh si; sins dA brn-; vA. cic Lii sdn Ai chfnh rh6a rnran dinh nghia vA c& khoin cho vay vl ph6i thu.
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Nstr tlns Th'rdrs md C6 ptio Etu viftTai Elt HM Torvni 412 NEwh Thl Mirt l(h.iPhutnt S, Qulr 3, TlArh ph6 Hb Chf Mtrh, vl0r N.nTtuy6r d[h bao do rli clhh hqp nh!cho nnm k€t $fc rsly 3l rh6ns 12 DIE 2019 (ai6p theo)
Cdc *hoot cho vay vd phii rhu
Crc ktotn cho vay ve phei thu B crc tAi san Ai chfnh phi ph6i sinh voi c6c khodn fianh to6n c6 dinhholc c6 thd xdc dinh ve kt6ng duqc ni€m y6t t€n thi trudng, ngo{i t[t:
cdc ktoen rna TAp doln c6 i tlinh b6n ngay holc se biin rrong ruong lai gAn duqc phar loei D GLi
sAD nirn giii vi muc dlch kinh doanh, ve c6c losi mn qi $di di€m ghi nh6n ban itiu dugc Tip doenx6p vAo nh6m tli san tai chinh dugc xrc dinh lheo gie ri hgp ly thong qua beo c6o kiit qui hoBtdong kinh doanh:cec khodn duw Tap doln x6p veo nh6m Gi s6n tli chinh sin seng d6 brn tai lhoi di6m ghi nh$nbar dau; hoiccdc khoen mA TAp doln c6 rhA khOng thu hdi duqc phin ldn g16 rri dAu tu ban dd'r, kJio-ng phai dosuy giam chil luqn8 dn dung, ve duqc ph6n loai veo nh6m rli srn tli chfnh sin slng d6 brn.
M[u B0s/TCTD.HN(Ban hAr.h th.o Th6ng tu sii
49/20)4m-NHNN ngdy 3 t t&^g 12 ^dm
2014d@ NBA,li,E Nhn
^aic ViA Nan)
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(ii) Nq phdi trd titi chinh
Nq phdi trd fii chtnh dv{c xic dinh theo Bid tri hqp li th6n7 qua bdo dio k& qud hoat d|ne kinh
Ng phii tri tli chfnh dwc xdc dinh t[eo gi6 tri hqp Iy th6ng qua bdo cdo k6t qud host dong kinh doanh
le m6t khoin nq phdi lrA Gi chinh thda rnen mot trong c6c di6u kien sau:
' Nq phei tr,i tli chinh duqc Ban Tdng Gi6m d6c phaD loai vao nh6m nim git d6 kinh doanh. Ngphii EA tAi ch(nh dugE phan loai veo nh6m nrm git dC krnh doanh. nCu:
- duoc t4o ra chr) y6u cho muc d(ch mua lqi rong thdi gian ngin;- c6 bing chtng vi vitskinh doanh c6ng cu d6 nhim muc dich thu lqingin heD; hopc
- lA c6ng cu tii chinh phdi sinh (ngooi tst cdc cong cu LLi chinh Phdi sinh iluqc x6c ilinh h r$thqp ddne bio lenh t}i chfnh holc mot c6ng cu Phdng ngi,a rui ro hieu que)'
' Tai th&i ttiAm ghi nh6n ban dAu. Tfp doAn x6p ng Phdi re tei chinh vlo nh6m nq Phai tre lei chfnh
tluqc xdc dlnh theo dd tri hqP ly th6ng qua b6o c6o k6t qui hoBt dong kinh doanh'
Nq ptuii trd di chrfi itwc xdr dinh thco 8i6 tri p6n bd
Cec khodn no Dhii tri lAi chfnh kh6nE iluw phan loai lA nq phei lri tii chinh duqc x6c ilinh fteo d'rrl hqP lj th6ni qua b6o c6o k6t 9ui iogr it$ng kinh doanh se dusc phan lo$i la ng phAi re tli ch(nh
duqc xdc dinh th.o gi6 tri phan b6.
vits pheD bgi c& c6ng ctr ai chfnh k€ trEn chi nhim muc <lich trinh blv vI rluy6t minh ve- lh6ngnhim'muc ltfch m6 rt o'huone ohdD x6c dinh si{ t'i cta cdc c6ng cu Bi chinh cdc chfnh sdch kC todn
v! rac dinh gi{ tri cna'ci" "a-ni "u
rei "ntnt
4,,.* tdnh bey trong cdc thuy& minh lien quan ktdc'
Tni sdn hni chinh sAt saq de bin
TIi sir ttri chinh sin sint da b6n ltrc{c Ui sin dichinh phi phdi sinh iluqc xac dinh la sA,l sin8 dE b6nhoic kh6ng dugc phan loai le:
. c6c lei sen tei chinh dugc xdc dinh theo gi6 rri hqp ly rh6ng qua beo cdo k€t qua hoat dong kinhdoanh;
. c6c khoin dlu nr nim gio d6n ngay d6o hgn; hoic
. cAc khoan cho vay ve phdi thu.
1,
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(i)
Nsir htDr ltuont r|si C6 9hitr BAn victTis rhA HM Toflr! 412 Nsuy€n Tbi MiDh Khrirhutns s, Qtrln 3, Thhh ph6 Hd chl Minh, vier NsnTtuy6r Ininh Mo .60 lti chlDh hqp ltcho Drn L& ihfc ryly 3l o ns 12 dt|l 2019 (d6p tlco)
r nhi cua, vft ki6n tnic. m6y rn6c thi6t bio phuong tiPn vin chuyEn. rhi6t bi, dung cu quan li. rli sin c6 dinh hft hlnh kh6c
Mlu BoYTCTD.HN@an hanh heo Thnns M si
49/20 ) 4/TI-NHNN DgAr 3 1 tMag 12 ntn 2011da NgAn hnag Nhd nubc Viet Nom)
(k) Ti'i sin c5 dFh htru hirh
G) Khdu hao
Ki6u hao dwc tlnh theo phuong ph6p dutmg th;rng dua tren thoi gian h&u dung u6E tinh cta Ai ni,n
c6 dinh htu hinh. Thoi gian hiiu dung u6c tinh nhu sau:
Ngulen gU
Tai sen c6 dinh htu hinh iluqc rh6 hien rheo nguyen gi6 trtr di gi6 tri hao mbn lny ki:. Nguyen gi6 ban
dAu cta tli siLn c5 diDh hiiu hinh bao gdm gi, mua cta tii sin, thuC nhip klriu, c6c loci thu6 diu viokh6ng duqc hoen lqi vi chi phi lien quan rnrc ti6p ddn viec ilua tii sAn vlo u?ng thei vi vi ld hott dongcho muc drch st dung du kidn. C5c chi phi ph6r sinh sau khi Dd stu c6 dinh hitu htnh de di vlo hoetdong nhu chi phf sua chira. beo duiong vi (tsi lu duqc ghi nh6n veo b6o cro k& qud hoal ilong kinhdoanh hgp nh6t trong nim ma chi phi ph6t sinh. Truong hqp c6 th€ chirng minh mol cach 15 rlng cdc
chi phf niy lem rlnt lqi ich kinh i6 trong tuong lai dyilnh thu duqc.lt vtec sf dung lai sAn c6 dinh
hEu'hinh ;rfl trcn ;vc hoat don8 ti6u chuAn d6 duqc d6nh Bi6 ban dAu, thi crc chi Phl nay duqc v6n
h6a nhu mot kloin ling nguyen gi6 cta Gi san c6 dinh hilu hinh.
ltl
5-50nrm3-20nem3 - l0ndm3'l0nem4-25n[m
(iit Thanh ljLai va 16 ph6! sinh do rhanh ly tlLi snn c6 dinh h[u hinh duqc xdc dinh bing s6 chEnh lfoh gira s6 d6nlhuAn nhen duoc do rhanh ly vdi gie ricon IAi cta Gd san va dugc ghi nh6n Ie thu nhap ki6c hoEc chipht kl r trong bdo c6o k6t quA ho8t dong kinh doanh hqp nh6r.
Tli sttr c5 dhh v6 hltrh
Qayla s& dttng &
Quyln st dung dtr duqc tha hi€n rheo nguyen gi, Ei di gi6 ri hao mdn liiy kil. Nguyen gi6 ban dAucta quyen st dung dit.bao g6m gi6 mua ve c{c chi phf lien quan truc ti6p toi vift c6 tfup quy6n stdung ildt. Kh6u hao d6i vdi quyAn su dpng dAr c6 rhsi h€n duoc tfnh theo phuorlg phep dutng rhibgrmng vong tt 3t d€n 49 nrm. TAp doln kh6ng rfnh ki6u hao d6i vd'i quyan st d$ng itjl v6 thdi hen.
Phdn ndn nny vi ttthGi4 mua phln rndm mey vi dnh moi, nn phin mim rndy vi rinh nay kh6ng phei ler mfl bQ phtn g6nket voi ph6n crhg c6 IiCn quan rit dugc v6n h6a va duqc hEch ro6n nhu mor t}i sdn c6 irinh vO hlnh.Phin mdm rnity vi tlnh duqc klriu hao theo phuong phdp dudng thing llorg thdi dan tt 3 dgn 20 nnm.
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25
Ns6r htDg ThusDs mfi C6 phAn Ban viftTi. tr}r HM To-8, aI2 Nsuyh Tbi MiDh Kh.iPhutn3 s, QulD 3, Thirh ph6 Hd Chf MiDh, vift N.ETtry& Eintr blo do t}l ctfrh hqp ohltcho n m k& lh6c rsiy 3l th.tr8 12 nlm 2Or9 (.ilp thco)
(iii) Th4nh,i
Lai va 16 phA sinh do thanh li ai san c6 dioh v6 hlnh tluqE x6c dinh bing s6 chCnh l&h giiia s6 dAn
thuln nh6n dugc do thanh li v6i gi6 rri cbn lei cna t san va duqc ghi nhan h (hu nh6p kidc ho& chiphi khi,c trong bdo c6o k& quA hoar dong kinh doanh hqp nhit.
(m) Cdc aAi sin C6 kh6c
C6c Ui sAn C6 ktrc, ngoei cic khodn Ei, phi phai thu rt hoet dong tln dung, duqc phdn 6nh (heo gi6g6c tn) di dE phbng rui ro cho cec Ai snn a6 noi bnng.
Chi phi dg phdng phr! sinh ilt4c ghi nh6n vao chi phl host dong trong b6o cdo k6r quA hoat dong kinhdoanh hqp nhAt.
Mlu 805/TCm-HN(Aon hari heo ThAng tu sd
49/2U4m.NHNN ^Bn,
31 tM,tg 12 ndn 2OI4cna NgAn hn g Nhn nfic ViA Nan)
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(n) C6c khoin dg phdng
Tri, c6c khoin dv phbng d'rqc trinh biy d fiuy6t minh 3(d), 3(e), 3(f), 3(g), 3(h) vl 3(m), mO( kho6odU phdng duqc ghi nhan n6u, do k6t quA cta mQt sU kign Eong qud khri,_Tap doan c6 mot nghia vuph6p Iy hi6n tgi holc lien ddi c6 thd uoc tlnh n$t cdch il6ng tin cay, va chic chin sE lAm giim srtt cdclqi {ch kinh t6 rong tuong tai d6 thanh to6n cdc ktoAn ng phai Ee do nghia W d6. K}oen du phdngduqc xrc ilinh bing cdch chi6t khAu dbng ri6n dU ki6n phii tni trong tuong lai vin ry le chiil khiu tru6,cfiu6 phAn 6nh dSnh gi6 cta thi truong s thoi di6m hien ki va gi6 tri thoi gian cta tiEn vi nhihg rui rocu fie cta khoin ngd6.
Trg cdp th6i vi.6c vi. bno hibn rhdt nghiCp
Theo B0 luat Lao dong Viet Narrr kni nguor lao dong ltrm vioc cho TAp doen tu 12 thrng trd l6n( ngudi lao dOnS dU diAu kiin") tu nguy€n chAm dot hgp it6ng ho ilQng c'ta dnh theo ddng quy dinhcta ph6p IuAt thi ben su dung lao dong phei rhanh to6n ti6n rq cip th6i vi6c cho nhen vi€n ir6 tlnh dr-atren s6 ;am ltrm vi€c vI muc tuong [i *rar ai6m dl6i vicc cua ;han vien d6. Ds phdng trq cAp th6ivits duqc lap uen co sd s6 nnm nhen vien hm viec cho Top doln ya mrh luong binh quan cta hq trongvbng s6u th6ng tnrdc ngey k6( lhtc lc, k6 to6n nern. Cho muc dfch xdc dinh s6 nam llm vie! cta nhanvien, th&i giao nhan vien rfi tham gia b6o hi6m thAt nghiQp rhm quy ifinh cta phdp luA ve $&i gian
lem vi& da dwc Tap do}tr chi Ee try cip $6i vioc duqc loqi tni.
Vao ngAy 24 rh6ng l0 nEJn 2012, BO TIi chinh ban hanh Th6ng tu s6 tSCVZOtZn.t-ftC 1'tt'Ong tu180 ') husng dEn xt ly Ai chlnh vi rq cAp mfi vi$ llm cho ngudi lao dQng cta doanh nghiQp Th6ngtu 180 chi ra ring, khi lap b6o cro tei chlnh cho nlm 2012. n€u du phbng trq ceP rn6t vits ldm ctadoanh nghiep cdn s5 du, doanh n8hiCp phii hotu nhAp s6 du veo thu nhAP ki6c cho nEm 2012 vA
klr6ng dugc chuyAn s6 du sang ndm sau. Ban T6ng Gi6m il6c cna Ngan hlng tin rlng Th6ng tu 1t0cmgip agng ctl ay 6bng tri cAp rh6i viQc. oo ai, rip aorn aa loan nhap s6 du ds phdng uv clpth6i vie tgi ngtry 31 th6ng 12 n5m 2Ol2 vtro thu nh$p khdc cho n[m k6t lhfc ngay 31 lh6ng 12 nEm
zotz 'l sd t<n6n! ti6p tuc-rtch hp du ph0ng rrq "lp
ittoi "ia. vits rhay d6i chfih Mch ke todn nev
dugc 6p deng phi hdid tt m2012.
Theo Lu6t BAo hidm Xa hOi, ka tt nsay t thdng I nlrfl 2009, T0P do]n vA cdc nhtu vien Ph{i d6ng v]oquy hio hi6m thft nghi€p do Beo hiim Xa hoi viet Nam qu.iLn li. Bdo hi6m thAt nghiep do Tip dolnit6ng cho thli gian hm ,i€"
",h nhgn ,ien arc" ghi Dh{tl vtro chi Ph( mng b6o cro ket quA hogt dorg
kinh dosnh hgp nhft kli phfi sinh.
BAo hi6rn thfu nghiQp du(rc ghi nhin nhu r$t phin cta chi phf luong ve c{c chi phi lien queD dn bdo
cdo ket qun kinh doanh hqp nhAL
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(p) Tidn griri cta kh6ch himg
Ti6n grii cria kt6ch hang duoj phdln dnh theo gi6 g6c
(s)
(r) Phdt htnh gidy til c6 gi6
Phfl hhh giiy td c6 gi6 iluqc phAn 6nh lheo gie g&
G) C6c khoin phii tri kh6c
C6c kioAn phii Ed tldc duoc phAn 5nh l}leo gi6 g&
(t)
(i)
Ti6r gl}i vl yay c6c t6 chrlt tln dpg khric
Tidn gui vi vay c6c t6 chuc tin dung khrc duqc phnn 6nh lheo gi, g&
MEu B0s/TCTD.HN6an hnnh fieo Thbng i. si
49nol4|T|-NHNN ngdy 3I t6ng 12 ^nm20l4ctu NBAI hnn| Nha nutc viet Nan)
Nsan hlng Thuo|tg m+i C6 ptrlo Etn vi€tT& nhi HM Town,4l2 N:uyan Thi Mibh KhriPhuttrs 5, Quio 3, Tbtnh ph6 Hd c-hi Mitt, Vi-€r NrmThtrydr mbh bao do ot chlnh hqp bhlrcho nlh k6r $6c riy 3l tt rB 12 nnm ml9 (ri6p lhm)
I/,
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Cdc hqp d6ng mua lgi vi bir lgi
Miing chtng khodn du.oc b5n ddng thdi dugc cam k& s€ mua hi veo mot thoi diam nhAt dinh lrongtucng lai v6n duqc ghi nhan t€n bAnE can d6i k6 torn hqp nhfi.. Khoan tiAn nhan.duqc theo thoa thuan
ney duqc ghi nh6n nhu moa khotur Dg phii tra rEn barg cen ddi ke todn hqp nhet.va phin chenh lfohgiia gi5 ben va gi6 cam kCt sE mua leidusc phin b6 Go phuong ph6p duong tling vao Uao cao dtqua hoqt dOnB kinh doanh hgp nhSt rong su6t thoi gian hi(u lgc cta hqp d6ng.
Nhtng ch[mg khotu dusc mua it6ng thoi dugc cam k& sg bdn lei vao rnot thoi diiim nhit dinh rrongtuong lai kh6ng iluqc ghi nhan trCn bAng can d6i k6 ro6n hqp nhir. Khodn riln thanh to6n the, thdathu6n nly duoc ghi nhin nlu mot ktoen cho vay trEn bdng can d5i k6 toiin hqp nhSt vtr phAn chenhl€ch giih gid mua va gi6 cam k6r sE bdn lai dlrqc phan b6 theo phuong phdp rtusng thing vio bfo c6ok6t que hoat dQng kinh doanh hsp nh6t rong su6t thoi gian hi€u IUc cn; hqp it6ng.
V6n c6 phin
Cd phiiu phd th6ng
C6 phi6u ph6 rh6ng dvqc.ghi nlin theo gi6 ph{r hAnh rru iti c6c chr phi phdl sinh tnrc d6p tien quard€n vi6c ph& henh c6 phiCu ph6 lh6ng,lrt di enh huong Du6. C6c chi phf d6 iluqc ghi nh6n nhu r$rkloin giem tn) vlo lhlng au v6n c6 phAn.
(ii) Ihlng du viin cd phdn
)O'i-ph6l hanh c6,phiAu, ch€nh lfoh.gitra gi6 ph& hanh ve rnfnh gi6 c6 phi6u duoc ghi nh6n vlo Oikioln tigng du v6n c6 phln lrong v6n cht sd hilu. j{
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Nstu hlrt Thusr8 D{ C6 phh BrD ViorTb. nbt HM TolEr 112 Nc.oyh Thi MiDh KhsiDh'I}ry 5, Qu& 3, Tbirt ph6 H6 chl Mi!h, vi0r NrDTlluytr Iliot Mo cao tAi chlDh hqp Dh6tdio nIlD k6r thfc rsly 3l th6ry 12 DIm m19 (titp th€o)
MIo B0S/ICTD-HN( Ban haah th.o ThLng ,o sii
49/20)4/TT-NHNN ngay 3l tM,e 12 ,nm2014c'no Ng6, hA,E Nhn nata Yiet Non)
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Qu! dg trt b6 sung v6n diAu 16
Quy du phdng tai chinh
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5% lqi nhu6n sau thu6IO% lqi nhuAn sau thud
NgAn hnng
Theo Nghi dinh s6 93I2017/ND{P do Chinh pht vi€r Nam ban hAnh ngAy 7lh6ng E nrm 2017, Ngenheng phAi rfch hp c6c quy du trt b[t buoc nhu sau Eusc khi phan ph6i lqi nhu6n:
Ti le trich lfp hnng nrm 55 dut6i da
v5n diAu lQ
Kh6ng quy dinh
Quy du phdng tii chlnh dtng ili bt dip phan cdn lBi cta nhilng tdn thdt, thi$ hei va tAi sen xiy rat.ong qu{ trinh kinh doanh sau khi da dugc bt dip beng tiin b6i ttrutmg cta cdc t6 chf'c, cA nhan gayra t6n thAt, crla t6 chtc bio hi6m va sri dung du phbng trich l6p trong chi phf; sri dung cho cic mlcdich khdc theo quy dinh cta ph6p luat.
Crc qui du tIii dugc st dung cho cec muc dich cu thd va duqc trfch tt lqi nhuin sau rhu6 cta Nganheng dva ffin cdc ti lC quy dinh theo ulnh ty sau:
. Quy du trii bd sung viin diA, le;
: 3:i iH"Xtttl'#:lTli" rqi ua "d"
q,y khd": trich hp rt rqi nhu6n sau thu6 rheo q,yiir dtnh criaDai hOi dAng C6 d6ng. Ti l€ trlch lAt c{c qui nay do Dei hoi ddng C6 d6ng quy6t dfnh. Cdc quyney kh6ng duqc quy dinh Bi lual ph6p vi d'rqc phdp phan ph6i h€t.
PhAn lqi nhu6n cdn lei sau khi tru cdc khoan trich lip cdc quy n6i trCn va chia c6 trrc cho c6 it6ng duqcghi vlo lqi nhuin chua pheD ph6i cia Ngen harg.
C6ng ty TNHH Mqa Thitnh viar. SLAL A NO vd Kltoi ttuic Tii sdn - NgAn hdtg Thuvngni Cl phln Bdn vil-fheo Th6ng tu s6 2?/2mzTI-BTc do BO TIi ch(nh ban henh ngey 22 thdng 3 nrm 2002, vifu tdch
l6p c6c quy dE trit #t bu& duqc thu-c hien lheo cdc quy dinh ep dung cho NgAn hing
Quy kllen thrtng v] phdc lql
Qut llhen thudng vtr phtc lqi kt6ng do phdp lua quy dinh iluqc trfch lap lt lgi nhu6n sau thu6 vlL iluqc
pijp pmn pn5i [&, cir: y6u duqE Jnng dC chi trA cho cdn bO' cong nhan vi6n cia TAp doen Quy khen
thudng ve phfc lgi duqc ghi nhin tmng ph6n nq Ph6i rn cua Tip doen
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(z) Thu nhAp c6 hirThu.nh6p ttc6 tuc bing tian dusc ghi nhan rrong b6o c6o k6t qu6 hofl dong kinh doanh hqp nhSr kliquyen nhan c6 nilE cta TAp doln dugc xiic lap.
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(cc) C6c khoin thanh toin tian thue hoft itong
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mrtc thu6 suAt c6 hiQu ltrc hoic co bir| c6 hieu ltrc tgi ngly k6t thfc lc, k6 todn nam.
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hoet ltong, hots khiTap doln vI ben kiactrngchiu sg ki€m so6rchunghoac anh hudnt ddng ke chunS
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(iD Bi6n d$ng dy phbng chung cia dgphdng rui ro cho vay klrdch heng nhv sau
nt9T $u VND
56 du diu nnmTdch I6p dg phdngnli ro trong nam (Thuy& mioh 29)
2M.169 126.351
20lETrieu VND
2t4.t8l31.946
t14.67339.50E
248.12',7 2t4.t8l
37
2
I
a
r-
10. Chrimg kho6n ttiu tu
Chtrng khodn rtiu rrr sin sADt d6 b6n
Ckin6 khodn nq. Trdi phi6u Chlnh pht ('t). Trdi phi6u docdc t6 chfc rin dung kh6c trong nuoc
phdt hanh ("*). T.ri phi6u docAc t6 chuc kinh td trong nudc phdt henh (+i)
Chting khodn vdn. ChErg kho6n viin do cdc d chuc kinh rti trong nuoc phdr hanh
Dg ph0Dg rti rc ch(mg kho6n diu tusin slng it6 MD. Dv phong giAm si6 (i). Dlr phdng chung (ii)
T6ng chrimg klo6n dAu tu sin sang a6 Un
TrIi phi6u d{c bier do VAMC phdt h}nh (r**)r MCnh gid trdi phi6u d& bier. Du phbng trdi phi6u d6c biet (iii)
T6ng chring [Jro6n <lAu tu giii d6n ngey d{o hqn
T6ng chung lJrodn dAu tu
MIu BoS/FCTD.HN@on h h theo Thbne tu sd
49/2O14/TT-NHNN i9dy 3l tMng 12 "{,n2014cna NgA, h)ig Nha n*6c viet Nan)
3ur2l20t9Trieu VND
Nstu trry Tbusns m|i C6 phh nln vitrTbo ! HM TowD,412 Nsuytn TU MiEh XhrtPrruhs 5, Qt4tr 3, Tttrb ph6 Hi ChI Mbh, Vtfr N.EThuy& minb b6o do tli.hfin h0! ohircbo dD k€r 6nc rsty 3l rhjrg 12 rID 2)r9 (ddp rt.o)
3 t?JmaTrifu VND
,l
602.85',1
480.000904.0E6760.000
2.499.666
11.299
3.093.1Er
tt.299
3.593.822 4.768.566
(8.079)(3.?50)
(7.966)(5.8s0)
(i.t29) ( r 3.816)
3.58r.993 4.754.'t50
377.437( 105.108)
1.3t7.25E(t15.141\
212.129 1.201.51I
3.854.322 5.956.26r
(.) Bao g6m trong s6 du trai phi6u Chinh pht lei ngly 3l th6nt 12 nlm 2ol9 l) cdc trdi phi6u voi dngmenh gi6:
. 50 ti VI{D (31/12/2018: IOO ti VND) d'rqc luu ky t?i NHNI.IVI{ d6 thuc hien cdc siao dich u€nthi trudng rno;
. 9OO ti VND dang dugc cAm c6 tai cdc t6 chtrc tfn dung k trc de dnm bao cho tian gui c6 ki hgn
cta cdc 16 chuc tfn dunlyn& QUl2IzOlSt 1.250 ti vND duqc cArn c6 l4i crc 16 chria tln dungkh6c dE dem bAo cho cdc kloAn vay cdc t6 chrtc tIn dung khac) (Thuy€l minh l5)i vA
'50tivND(3tllz2ol8:Khangc6)dargdrrgccimc6chocdccamk6ttrongnghiepvuUc.
3E
:-
Nse, hltrs Thul'ns l[fi Cd ptrln ren viftTd, nhi HM To'n,412 Nsurt" TI'i Mi"h Kh,iPtt,lns s, Oolr 3, TtlDh pb6 Hd c-U Ml"h, vier N.mThuJ6r rDirh b6o cao.ti chfih hgp Archo nIm k6t th'tc nsAy 3l thdns 12 'l z)19 (ti6p theo)
C) Tei ngiy 3l thdng 12 nam 2olg vi ngny 3l th6ng 12 nem 2Ol t, tat ca cdc trdi phi6u do cdc t6 chrlc tindung khdc troog nu6'c vA cdc d chtc kinh t6 trong nu6c phdt hAnh deu dugc ph6n loai vao Nh6m I -Nqdi eu chudn.
Bao gim trong # du rdi phi6u do cic td chric lin dvng k}|6c trong nuoc ph& henh l?i ngey 3l thdngl2 n5m 2O19lA cec rdi phi6u c6 ti5ng m€.nh gid ll2Oo ti vND duqc lu.' ky qi NHNIWN dA thuj hi6ncdc giao dich uen thi trudng md (31/12018: 500 ti VND dang duqc cim c6 tai cdc t6 chric tfn dungkh6c dE dem bAo cho ciic kiorn vay cdc 16 chtc tin dung k}6c (Thuy6t minh l5)).
C**) Day la [r6i phi6u dEc biet do VAMC ph6t hanh nhim mua lei c6c k]rotu nq xAu cta Ngan h]ng voir6ns gi6 trinqsdc ila duqc mua le 3E6.14? trieu VND (fltlU20lai 1.342.76E triCu vND). Tinh d6n
thoi rtiim b5n ng cho VAMC, du phdng rui ro cu lhA de duqc Ngan hlnB trich Ep cho cac ldoin ng
nny h 8.710 tri€u VND (31/1201t: 25.510 trieu vND). Khonn du phdng nay di duqc st dling d€
ghi gii[n vdo gi6 trl ng g6c khi bdn nscho VAMC
(i) Bi6n dong du phdng giim gi6 chung klo6n iliu tu sin slng dd bdn trong nem nhu sau:
MIu B0s/TCTDHN@on hnnh heo Th6^g h, sii
49/2014/TT-NHNN agdy 3l thlng 12 ndh2Ol4cna NsAn haat Nhd nudc Viet NM)
j
iti,
{r
i
I
s)'
sil du cu6i nem 8.079
(rr) Bi6n dong du phdng chung chring kho6n dau tu sin shng dE bdn trong nam nhu sau:
2fii9TriQu VND
20lETrieu VND
7.966I l3
6.44s1.521
sii du diu nemTrich l6p du phbng trong nnm (Thuy& minh 25)
56 au diu namHoen nhap du phdng trong nlln Cthuy6t minh 25)
S5 du cu6i nem
1.966
,
2019Trieu VND
2018Triiu Vl{D
5.850(2.10o)
6.300(450)
3.750 5.8s0
{
39
(iiD Bi6n dQng du phbng trdi phi6u d& biet trong nlm nhu sau
s6 du dAu nanTrich lAp dU phdng b6 sung cho nem 20l8 theo Th6ng tu OE (****)Trfch lap dU phdng cho ndm 2019Hoen nh6p dy phbng do tir toa" t"r6" hq'r tr6i phi6u d& bietHoln nh6p du phbng do mua lai ng da brn VAMC
s6 du cu6i nam
Mfu BOS/ICTI).HN(Ba hnnh th.o Thdng tu sd
49/20|4m-NHNN ngat jl tM^g 12^dn2OI4dia NgAt hbtg Nhn Mk Vi NM)
2019Trieu VND
20lETri€u vND
Nsar hins ltudns mfi Cd phlo Bin viftTor ni.t HM Tosq al2 Nguy& TU Mi"h KhriPlutnt 5, Quln 3, nn ph6 Hi Chi Mi"i, vier N.mrrNydt doh blo do oi chlDt ho'p Dhlrcho nIE ktt lhdc Dsay 3l thans 12 n E 2019 (tilp theo)
82.rl0
I
f-iv
I t5;14722.86343.95t(5.042)
(12.418)
46.730(r2.E33)
(2fi)
1
l05.l0E f 5.'t47
Theo Kho6n 15, Dieu I, Th6ng lu Ot, hanB ntrnL 16 chrrc rin dung c6 rrdi phi6u dac bier do VAMC phrlhaDh duqc gia han nJ 5 nam rcn l0 nnm phei ra so6t phAn wgt giila ch€nh Ifoh rhu chi tru6c lhu€ rhucl€ cia minh va chenh l6ch $u chi lru6c rlu6 du ki6n & b6o cro NHNNVN kli xin gia hen trdi pNdud& bi6r do VAMC ph{t h}nh tri s nlm len lO;erD (''hdi phi6u d& ti+ v,cMC ad gi"-heri "N6"chCnh l*h thu chi lIrIliE thu6 rhyc r€ cria 16 chrtc dn dung l6n hon chenh t*h rhu chi trtntc $u6 duki€n de bdo cro NHNNVN thi d chtc rin dung sE st dung r6i da phin vuot ney dA trfch I6p b6 sungdu phbDg d6i vdi Trdijrhi6u d& bier VAMC duqc gia hgtr ngay uong nnm d6 cho it6n kfri i6 tiSn duphbnB d6i voi trdi phiiiu d[c biet sau khr d'rqc trfclr lgp b6 sung bing s6 rian du phdng phdi trfch Epd6i voi lrdi phi6u dic bifl khi rinh theo rhoi gian g5c.
Cho nnm kdt thrrc ngly 3 t thing 12 Dem 2Ol t. thu nhip tnr6c thu6 trong b6o cdo tli chlnh ri€ng ctaNgen hnng da vugt qu6 rhu nh6p l.ruoc thu6 dV ki6n d-a b{o c{o NHNNVN trong VEn bAn s6I l5O2O 16,/CV-QLRR ngly I lheng 9 nrm 201 6 ("vrD bnn I l5O) ve V6n bin s6 ?66/2017/CVQLRRrgly I th6ng t ndm 2Ol? ("Vnn bin 766") xin gia har trdi phiiiu d{c biet do VAMC phfi henh tt 5nrm En lO ntrm. Vlo ngtry 8 th6ng 3 nlm 2019, NgeD hlDg de gui C6ng v6n s6 El,gtmlgrcV-QLRRTD tli nghi NHNNTN ph€ duyQt cho vi& rliau chinh chanh ICch lhu chi truoc thu6 du ki6n ctaNgaD hang cho giai doan ti nlm 2Ol8 d6o nam 2027 ("C6ng vin 819"). Trong ntrm 2019, c6c TrdiphiCu d& biet VAMC duqE gia h{n theo vAn b& 766 da duqc iAl todn truoc hgn. Tinh d6n ng y 3lthAng l2 nlrn 2019, Eudc khi nhan duqc phe duyet cia NHNIWN cho COng vnn 819, NgEn t'bg de
chn aong trlch l$p bd sung 22.t63 trieu vilD h ltri" ttn t or git'" cnenh lech lhu chi ttu6c thud nEm
20 I 8 $Fc d cia Ngan h},lg ye chCnh l&h thu chi tru6c $u6 du ki6n iluqt neu trong v6n bin I I 50.
T{i ngny phdt hAlth bdo cdo t}i chinh hqp nhAt n}y, TAp doan da mua lqi to}n bO trei phi6u dEc bi+ doVAMC phdr htrnh cdn s6 du lai ngay 3l th6ng l2 nam 2019.
&
( < ( t ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( { ( ( ( ( ( ( ( ( ( ( ( ( ( ( ('
Ngtu htng Thustrg ['{i C6 phl! Ben vietTlr nlt ItM Town, al2 NEuyln Tttl MInh Khri, phurn8 s, eu{n J, Thrnb ph6 Hd chi Minh, viCt NatnTtuy& Eirh l,io do l}i c rh bqp ir clo or[l k6r rhft nsly 3l d ry 12 nrm 2119 (d6p lhco)
Mlu Bos/TCTD.HN(Ban hdnh th.o Th\ng tv si
49/20)4/TT-NHNN agnr 3) thnaS 12 ndn2014cna NBOL haq Nhd nntc vot Na, )
11. Tiisinc6dinh htubinhNIm k6a thfc rgiy 3l th6ng 12 nfim 2llg
NguyAD gi6
s6 du dAu n6mMua rong nemChuyen ttchi phi xay dung co ben dodangThanh ly
s5 du cu6i nem
Gi6 trl hao mdn luf k6
sd du dau nrmKh{u hao rong nirnThanh lY
s6 du cu6i nam
Gl{ ki cbn l$56 du dAu nam56 du cu6i nam
147.215r9. r57
103.17539.6EE
2.194291
23.62216.308
Nha cii.a,vat ki6n tntcTriiu VND
162.'.|6t
2E.311(17.348)
Mdv m6cthidt bi
Trieu VND
Phudng ti€nvgn chuy6nTrieu VND
Thi6t bi, dungcg quin l,Triou vND
Tai sin c6 dinhhftu lilnh khSc
Trliu VNDT6ng
Trieu vND
(l. r87) (3.07s)
438.967'15.446
28.331(21.610)
t73.744 166.312 t41.6'76 2.481 36.t55 5Zt.t34
to.6733.7'73
(3.0Er)
53.185t4.740
45.18t12.t07
(846)
13.41E2.1t3
(2.557\
123.33632.997(6.484)
819264
11.365 67.925 56.442 L',t43 12.914 149.849
152.088162.379
94.03098.441
57.994E5.234
L3151.344
10.2M23.t81
315.63137 | .285
",.,1 .. !'-,, .,!
4l
rirl*."d E +'r i: '
NsiD htDs ThurDg Dd C6 phAr Btu vierT6' nhl HM Towq4l2 NguylnThlMinh l(}oi, Ph'rlns 5, Qu0n 3, Thld ph6 Hd Chl Minh, Viet N.mTtwat dnh b{o cto l}i chlrh hqp nlllr cho DIm kdt th'tc rst} ll rhdns 12 ntm 2019 (ddp thco)
MAu BoS/TCTD-HN@an hath theo Than| tu sd
49/20)4m-NHNN ngdy 31 thdng )2 ndm2014cia NSda hane NhA nuh ViA Nan)
11. TAi sin c6 .rinh hru hinh (ti6p aheo)
NIm I5t thnc nSty 31 th{n8 12 nIm 20t8
I\hh cira,vit ki& trfcTrleu VND
Mdy m6crhi& hi
rriPu vl.io
PhuuEg denv6n chuy6aTrieu VIIID
Thi6r bi, dBngc{ qutu l,Trifu VND
Tad siD c6 diDhhitu hlDh khdcT eu VND
rotrgTrieu VND
N8uytu gi6
56 d'J dtu ntrmMua trcng nemTharh Ii
t6t.0646.153
(11.456)
t20.to327.|2
93.321t2.t29(2.98r)
t.959214(3e)
22.422|.759(559)
405.t754t.127
(r5.035)
s6 du cu6i nrm t62;761 141.2t5 1o3.175 2.194 23.622 418.X;t
Gi6 rri hro mdrl lu, k6
s6 du ddu nlmKhdu hm tlong nlmThanh l,
r l.3053.294
(3.926')
4r.74111.43t
39.t1Et.936
(2.931)
13.427543
(ss2)
106.377u.q9(7.4s0)
120198(39)
s6 du cu6i nlm 10.673 53.1E5 45.181 879 13.41E 123.336
Gi6 td cin lds5 du diu
'lrms6 du cu6i nam156.?59152.088
78.35694.030
54.14957.994
1.2191.315
8.99510.204
299.498315.63r
Tei ngny 3l th6ng 12 niIn 20 19, bao t6m hont tei sd[l c6 dinh hou htnh h c6c tai s6n c6 nguyen tid 22.838 trieu vND (3 t/lz2ot E: t 9.867 rieu vND) de duqck}[u hao h6t nhung vtn itang ilugc st dung.
(((((((((((((( (((((( (((((((((((((
i ri_
(((((((((((((
.:
NgEn httrg ThurDg m{i C6 phin Btn vierTa. nhl HM Tow!, a12 Nsuy€n ThiMinh XhaiPhrtllg 5, Quftr 3, Tlnnh ph6 Hii CrlI Mir L Viir NsDTtur6. Dirb h6o.io til chlllh hqp nhitcho rID k& thic Drty 31 thdrs 12 btlll 2019 (dap th€o)
Mlu BosnCm.HN@an hanh heo Thbnc tu sd
49/2U4m-NHNN ngdJ 31 hn g 12 nd'n2Ol4nia Ngtu hnng Nha nutu Yiet Nam)
lz. TIi sin c6 dinh vd hinh
NIm k5t thfc ngay 3l th 6n9l2 nern 20lg
Quyin sidqng itCt
TriQu VNII
Phin nimm6y vi dnhTrieu VND
TSngTrieu VND
Ngoyer giC
s5 du diu nnrnMua trong ndmThanh lY
145.34914.302
549.595393.590
(r.5r0)
404.246319.2E8
(r.510)
Khiu bao l0y k6
s6 du diu nnmKh6u hao trong nlrn
s6 du cu5i nem
Gi6 tri cbn lgi
Sti du dAu nam56 du cu6i narn
722.024 219.65t 941.675
15.381
97.59E24.411
I E.990 r03.019 122.W
388.E65703.034
63.t32fi6.632
45r.997819.666
643
12. Tli san c5.!inh vO hlnh (ti6p theo)
NIm k6t thfc lrgly 3l Orfng 12 ndm 2018
NguyGn gi6
s6 dr dAu nlmMua trong ntrmThanh lY
s6 du cu6i nam
Khiu hao lfly k5
s5 du diu nlmKhAu hao trong nlm
s6 du cu6i nem
Gi6 t{ cdn hi56 du dAu nems6 du cu5i nam
Quyln sndu.ng dlt
Trieu VNDr ong
Trieu YND
Mlu BoVTCID.HN(Ban hnnh h.o Thing h, sti
19/2014/TT-NHNN ng t 3l ,nng 12 N 2014cia Nsan Mas Nhn n'dc viA Nan)
Phin mdmm{y vi tinhTrieu VND
l4l.6013.74t
NsAn httrg Thrurs md C6 pbta Err VifrTbe nh! HM TowrL 4t2 NsuytE Thi MiDh KhdPhudlt 5, q[|tr 3, Tbr ph6 Bl ct MiDh, viCl N.DTrluyat minh Mo cto rii charh hgD rhl.cbo dlll I6t ttdc [3iy 3l ltars 12 lrm 2Ol9 (lilp ttreo)
15.38r 82.211 97.598
:vi.
3t9.97693.302(9.032\
461.57797.050(9.O32\
4U.246 145.349 549.595
l1.t053.5',76
63.930tE.2E7
75.13521.863
308.17r3E8.E65
11 .67 |63.132
385.U2451.991
Tci ngAy 3l thing 12 n5m 2019, bao gdm trong tiri sin c6 dlnh vO hinl h cdc-tiLi sen c6 nguycn gid
4.617 trieu VND (31/l2y20lt: 4.617 triCu VND) dd iluqc khiu hao h€t nhung ven dang dugc su dung.
44
Nsar htDs Thudry ln$ C6 phln EtD vilrTb& trhA HM Tos,n,4l2 Nsuy& Tti Minb KhaiIhulDs s, QutD 3, TnlDh ph6 H6 C-hI Minh, viil N.,rthuy6r miuh b6o c{o ei chlnh hqp fii.cho nrm l(at fitc trEtt 3l tblry 12 dEt m19 (ii6p $.o)
MIu BOyTCTD.IIN@a hinh hco Thans tu sd
492O|4m-NHNN ngdy 3l thnnE 12 fi 2014clia NgAn Ld,B Nha i'bc viet Nan)
13. Cric khoin phii thu
Dir coc thu6 tda nhMet Capital Center (i)Tt* lhoat chd xt lli (ir)Tam img mua s6m thi sin c6 dlnh ,a chi phi xay aungco Mn dd dang (iii)DE c9c thue vAn phdngPhei rhu rt b6n khoim aAu tu vlo c6ng ty li6n k6tKY qui giro dich theThud thu nhap doanh nghiQp n$p llltaTem i,ng xt ly tii sAn bio ddmT?m ung cho nhan vienPhei lhu C6ng ty C6 phen Chrmg klo6n Bnn Viel
- ben li6n quan (iv) _
Phei thu li, cho vay h6 trg lai su6lTtu6 gid rri gia lnng dEgc ktAu trirPhii thu knSc
(i)
luwm19Trieu VND
306.11356.E49
3UotmtTrifu YNI)
900.000'7 | .Ot2
m0.(m79.3t4
j
11
I
30.309
[email protected]\?.6851s ndll
:lltlA
t.171t2
33.943
8.4613'1.736
l.909l.l7l
39.390
1.453.556 \.65t.52.5
Dey lil s{i dan dit cac din thue vln phdrg cho dg 6n viet Capital Center gioa TAp doen vI C6ng ty Cdphln Kinh doanh Dia 6c Phusng Nam 3A-2 rheo Ha'p d6ng s6 O1/2016r'HDTvP ngey 2 th6nt 1l nEm
2016 duo-c sta d6i b6 sung bdi Phu luc Hqp ddng s6 otaotermsogs ngey 27 th6ng l2 nrn 2016vtr Phu luc Hqp d6ng s6 ozzotzfrrsogs ngly 12 thdng 12 ntun 2ol7 voi t6ng s6 ti6n thu€ trongvbng 4t nnm d l.3oo ti vND va thli gian thuc dv kj6n ri lhrng ? nrm 2020 dCn thdng 10 nrm 2061.
Ngey 25 th6ng 3 ndm 2020, COng ty C6 phin Kinh doanh Dia 6c PhuonS Nafl 3A-2 da gti Th6ng bros6 O l/2020lCv-PN3A2 rh6ng bro d6n Ng6n hang vA ti6n dQ xay du-ng du 6n ve vi6c gie her rhdi gianbAn giao mei bing lhue dg ki6n sang thdng 6 nlm 2021.
\I
I
(iD Trong nEm 2013, Trp doan da pher hien mol trudng hgp mot cUU nhen vien c0a Tip doan da !U y thuchien giao dich lem thet thoa s6 ri6n vdi t6ng gi6 tri la t2.3t3 trieu VND. Tdp doan de grh h6 so choCUc Canh sft di6u tra toi phem trong nern 2Ol3 iri yEu ciu tliiu tra vh kldi t6 vu 6n. fieo bi6n bdnItrm vie. v6i Cuc Cdnh s6t diau rra toi phsnl' TAp doln rh tem img ri6n ird xt Iy cdc kJroan rh6t rho6tnly trong nnm 2013, 2014 vA 2Ol5 Dn luo l} 54.924 lriou VND,23.951 tieu VND, va 439 trieu VND.
Theo quy6t dinh cis bin dn so tham veo ngAy 3 rhdnS 5 nrm 20I8, Tba ,n Nhen dan ftInh Ph6 HdChf Minh tuyCn 6n cw nhan vien nly phai bdi $'rdnE El.314 rrieu VND cho TAp doan, d6ng thdi TOpdo:D phei hoAn trA 2.000 tri6u \,i{D cho mor k}6ch h}ng c6 liCn quan.
Tai ngey 14 lh6ng 5 nem 2018. Tap doen dE gri Don kheng cdo d6n Tda An NhAn dtn CAp cao taiThAnh ph6 Hd Chf Minh va Tba 6n Men dan Thenh ph6 H6 ch( Minh va vifo kh6ng cro bdn tu sothAm tren.
L:iiii\ '_i\l
45
I
I
_)
Nstu br4 Tlrons D{i C6 pblr Brn vialTbr nhA HM Tovq 412 NsuylD Thl Minh KhaiPh"tDr 5, Qll|r 3, Thtuh ph6 Hd Chr Mitrh, viFr N.l|lThuyar Dbh bao c6o Ol cirl"tr tQp ntitcho rrE I& &6c [sl, 3r lhins 12 nim Zltg (d[p 6eo)
Theo bnn 6n phrtc thAm ngey 28 rh6ng I nim 2019, Tba rn Nhan dan cAp cao tei ThAnh ph6 Hd ChfMinh da luyen cMp nhAn mot phAn dsn th6ns c6o ct6 TAp doln. Theo d6. cho phdp TOp doen lhu h6i33.876 tsieu vlID h vat chi,ng cta w 5D vA duqc hoan EA 1.00o t ieu vND le s6 ri6r kiem vA 9?2 riguVND mi khd.h hbg c6 li6n quan da DOp lsi tru6c d6. DAng rhdi, TAp doen k{ldng c6 nghia \'$ phAihoen rrt 2.OOO trieu YND cho mor kt6ch hlng c6 liCn quan. Trong n:lm 2019, NgAn hlng de k]ldu tru8-302 trieu vND tn lAi kho6fr tiin grii cria cdc ktdch h]ng c6 lien quan d6 thu h6i knonn qm tmg.
Mlu B0yTCTD-IIN(Bon rd,ll theo Th6^g nr s6
49/2014/TT-NHNN ^gar
3I tMng 12 nnm2014cna NgaA hnng Nh
^utc ViCt Nan)
49.50039.00029.779
49.500
t4.570
t.562 2.840
6.72t
42 3.243
llviroer da d6nh gi, khA nlng thu h6i cta kloAn thit $odt nay va thuc hi6n trfch I6p du phbng 10o%vdi crc kloen hm fmg cbn lai niy.
(iii) Chi ti6t cdc kioan tarn ung mua sim tAi sen cii dinh rA chi ptri xay dung co bin dd dang nhu sau:
SUtymD r tamlaTrier VND Tiieu VND
Tgm ung mua bit dSng sAn rai Duong Trin Nao, Qu6n 2,Thenh ph6 H6 Chf MinhTem tng mua bit dong sen Bi Th}rh ph6 Vnng TauTem fmg mua bAr dong san t$i Dudng Ly Thuong Kiel,Quan lO, Thanh.ph6 H6 Chr MinhT4m l?ng mua bdt ilong sdn lsi Tinh An GialgMua slm phSn r#rn v) ttri sio c6 dinh khrcTern fng xay dung t4 sd Chi nh5nh CAD Thove cdc phbng giao dich trur thuocT?m img x6y dutrg rru sd Chi nhSnh An GisngYe c& phdng giao dich u\rc thuocTam ung xay dgnt Eu sd chlnhTem img xay dung tIu so Chi nh6Dh C| MauYa cdc phong giao dich truc thuocTam ring xay dung Eu sd Chi nh.inh Tny Sd Gbnve cdc phdng giao dich rrvE thuecTgm litrg mua Mt dong srn td Duong Krnh Duong vuon8,Qu{n Blnh Ten, Th}nh ph5 H6 chi MinhTEm [,ng mua b6t itong sin tai Thenh ph6 Nha T.angTsrn tng xey dung tru sd Chi nh6nh S6c TrnngTam fng xay dung tru rd Chi nh6Dh HA NoiKhdc
91.53580.000
3.('011U
1.6861.84
rA,Dil6i
1
2M
r.7m
213.95E89.70012.457
1.35329.293
306.713 491.190
(iv) Day Ia s6 dr dan gui giao dich chrmg k}o6n cta TAP doen qi C6ng ty C6 phAn Chri'ng khodn Blnvi&, n$t b€n fien quan.
46
Nsen ttns TtrdDr qi C6 phln Ban vitrTA! nht HM Tow[, 412 Nsuyln Thi Minh Kll.iPtEfiB 5, Q4n 3, Trttfi ph6 Hd chl MiEh, vii. Namrhrydr EiEh b6o do rti chtoh hsp Itcho trID [6. $dc nsiry 31 orfig 12 nam 2Or9 (ti6p rh€o)
14. Tii srin C6 khdc
vND (+)ktuiu
n8og, 4
Mlu EoTTCTILHN(Ba^ hdrh theo T\ADS tu sd
4920 14/Tf-N HNN zShy 3 I hntg 12 Ddn 2014do NCA, h,8 Nhn nudc viet Nan)
SUnrmtgTrieu VND
3 Dtml$Trieu Yf{D
201. r30 l62.E5E
16.556
13.00025.9639.098
t
IIt,
I
2
I
II
i
(,
BAt dgng srin
15. Ti6n grfi vir vay cic t6 chrirc tin dqng khSc
249.t9t t't9.414
Tli sar thay th6 cho viCc thvc hien nghia vu cia bcn beo dim da chuyan quyan sd hiiu cho lri chtc tindung cho xt ly:
Chi phf trd tn Oc
Tei snLn thay th6 cho vie druc hiCn nghia vu cia b€n beo demdE chuydn quydn so htu cho td chuc tin dung chd xt ll ti)Chi hO cec t6 chrh tfn dung k}lecC6ng cu ve dung cu
TiAn gti kh6ng k! hgn bing VND
fito gtri c6 Ii harTiAn grli c6 lci hen bing vlr{D (*)Tilo grli c6 kj h4n bing ngogi rQ
Vsy.{c t6 .h'tu tfu dsDg thdcvay cdc t6 chi'c tin dUng khdc bingt rong oo: vay ctuet khau, tot chtea
- vat corn co, the chaPVay cdc t6 ch['c rfn dung ktr. blng
3UVtmtgTriiu VND
3U9nO18Trieu VND
//
t
\13.000
3Ut2tt 9Trieu VND
t.576.811
3Utvm|Triiu YIID
r.580.645
5.053.2641.959.555
4.216.0781.69t.1E7
683.2U42t.269
t62.330
9.435.310 E.7M.210 I
i
[,
Bao g6m trong s6 du tiin gui c6 ld hen le rft $ ti.n grii v6i gi6 tri ghi s6 le 780 ri VND duqc dAmbio- b[ng- rrdi phi€u Chinh pht c6 t6ng mfnh gi5 1e900 ri vND (31/t/201t: khoio vay vdi gid rri ghisO 9 I 5.700 EiCu VND duqt ddm bdo b60g lr6i phi€u Ch(nh phri c6 t6ng monh gid la I .250 ri \,]VD vatrdi phi6u do c6c t6 chfc lfn dung khdc trong nu6E phdr hlnh c6 6ng rn€nh gi{ h 5m q VM) Crhuy6(minh l0).
e)
47
NEiD }lttr8 Th!,m6 ltrtl Cd phh Brr viltT}l trhA HM Tot n,4l2 NsulEn ThiMioh Kh.iI'hrtrs 5, QEtn 3, Thlrh pt6 Ht Cli MiDh, vifr NrlDthuy6t lntnh Mo do rAi cht r hqp nblt.ho rID tat rtdc Dsiy 3l rhlDs r2 nIm 2Jr9 (ii6p OGo)
MIu 8o5/TCTIT.HN(Ean hdnh theo Thnns tu sd
49/2014/TT-NHNN ngdy 3l hn g 12 nnn2o14cia NgAn haag Nhd nutc Viet Na )
{x
16. Ti6n gi,i cia khdch hirng
Tiln gni kh6ng ki h4nTiAn gui kh6ng ki har bing VNDTian gti k}6ng ki haD bing ngoei tC
Ti6n gni c6 k] hgnTi6n gui c6 hi h6n bing VNDTiAn gti c6 lcj h6n bing ngosi tQ
Tiin gti v5n chuyGn dingTiln gri'i v6n chuy6n dtng bing VNDTian gti v6n chuy€n dtng biog ngo4i tq
rrcn gfl DeI tlgnTiin s'ii ri€t kiPm birng vNDliin gti ti6t tiQm bing ngod rp
Tiln gnri kf quf (Thuy6t minb Sl)Tidn gli kj qu! bihg MrIDlren Bn (y quy DaI|g ngoet r9
ruwm9T eu VND
turumaTrieu VND
'tj62.32345.897
L358.E2932.436
4.774.Ol322.121
4.E51.54322.27 |
1t.76t1.69
9.0082.356
24.677.489r56.501
26.189.t10382.s99
96.74143
41.09'744
35.2r8.568 33.495.353
TiAn gui oia khdch hlng theo d6i tuqng khdch herg, Io3i hinh doarh nghiQp nhu sau:
Cong ty c6 p#n khccong ry trdch nhiem h{iu htn khecC6ns tv Nha nudccan! ty c6 ptrAn cO v6n c6 phin cria Nhi nuoc chi6m tr€n 50% viindi6u l€Doarh nghi€p c6 v6n diu ru nu6c ngoliCong ty rdch nhiem h&u hsn mot rhlnh vien do Nhe nu6cso h0u l(X)% v6n dieu rcCOng ty rr6ch nhi6m htru hgn hai rhenh vien ud len c6 phenv6n g6p cta Nhe nu& chiCm uCn 50% v6n dieu l€Don vi hAnh ch(nh sg nghiop, DAng, doln th6 va hiep hoiDoanh nghiep llI DhanH0 kinh doanhHqp tic xe va lien hiep hqp r6c xeC6ng ty hqp danhC6c ilon vi khdcTi6n g'ii cta cd nhen
3U1vm9Trifu VND
SU,2tmtSTriC$ VND
2.682.881r.l3r.3l9
E.^7
2.745.r79695.130
46.114
tzg.t29286.62!
371.28t250.6t5
175.23t 559.385
145.O7359.2M2.1215.930'tu
95605.38?
29.9t1 .5t7
l5t.74t38.013
2.6102.4'76
781t5
'73t.303n.a94.446
35.218.568 13.495.153
48
MAu BoS/TCTD-HN(Boa honh theo ThbU tu sd
492014/TI-NHNN nedy 3) thd,g 12 adn2014cia NSAd hn e Nhn n',6. viCt Nan)
3t/lvmlgTrier VI{D
17. Ph{t hinh gi6y tir cr6 gi6
Chi,ng chi lian gui thsi hBn duui 12ltuing do Ngan hang ph6r henhChung chi ti6n gui lhoi hsn lt 12 $6ne den 5 nem do NgaJ) hangphdt hlnh
(i) Bi6n dong cria quji khen thudng va phic lqi lrong nlm nhu sau
56 du dAu nl-Sri dlng trong nlm
s6 du cu6i nam
NsBn hAng Thuotrg m{i C6 phln Btu victTn. t HM Tosq 412 NBryar'Iti Mirh KhriPhutrs 5, Quin 3, Thl ph6 Hd chf Mini, vier NatrlThuy6r minh bao do rii chl hqp ftcho .nn L6t rhfc rsty 3l rb/6D8 12 nID m19 (ti6p tbeo) lr
3Ur21201tTrieu VND
1l
I
l0
2.152.116
l0
2.452.726 l0
Chrmg chi riin gui thoi han duoi 12 thdng do Ngan hlne phnt henh c6 thoi han 6 thrng var chiu tti suitnnalaas% (1lll2l20l8 thsi hBn tt 6 thrng va chiu lai suet nem lA 8,5%).
Chtng chi tiEn g'ii thoi hen ti 12 thdng d6n 5 nim do Ngen hlng phet harh chiu lai su6l ni,rn tt 8,E%66t lO,2% (3YIA2o1& Kh6ng c6).
18. Cdc khoin phii tri vi c6ng nq khdc
3ln2l20t9Trifu VND
3Ut2t20taTrieu VND
Thu€ vA cdc knodm phei nop cho Nha nu6c
QrrY kten thuong vA phtc lqi (i)Phdi b-A c6 t'icPhei tre choc6n S, c6ng ohan viCnD{t cac mua c6 phi6u cia Ngan heng dU dinh ph6t henhPhii trA f,4r{c
17.w96.1t5t.2y
64
2.8546.1l7t.234
9994.99537.24666.583
9r.075 t42.545
2019Trieu VND
20ltTrieu VND
6.117(2)
6.t30( r3)
6.t t5 6.117
t
49
Ngid htls Ttnns ai C6 Dlltr Bir ViCtToa Dhl HM Tostr, al2 Nsrtln Thi Minh xh.iPhut[t 5, Qudr 3, ThlDh ph6 Ht chf Minh, viir N.mTbuy& dDh Mo clo rti chlnh hqp nhlrcho ntm k& thfc nlty 3I liaor l2 dm mlg (ti[p lheo)
Mto BOTTCTD-HN@o, hn,h fieo ThoU hr si
49/2Ol4/TT-NHNN ngar 31 thnn9 12 ^dn
2014cia Ng6, MaS Nhn idc Viel Nan)
ll
,:
19. finh ltnh thgc hien nghia vB diii v6'i Ngan s6ch Nhi nrn6rc
NIrn k6t thfc ngiy 31 thdng 12nlm 2019 s5 oiu nftn
Trieu VND
troDgs6
nImdn nop
Ph6t sinhDO pnll nQpTriQu VND Trieu VND
56 cu6i ntrmTrifu VND
Thu6 thu nh6p doanh nghiepfiu6 gi{ tri gia tlngThue thu nhAp ca nh6n
Thu6 nhl d6tThu6 nhl thiu nu6c ngoiiPhi, lC phf ve crc khoin phii nop kltdc
(5.793)334
1.65r
95
32.0465.579
20.96379It
1.3t34t9
(l l.259)(5.593)
(m-92O)
\79t(18)
(r.40?)(489)
14.994320
1.694
(r 7.3s4)t.u91.123
22.1565.6t 5
15.4866620
1.1525l I
(10.595)(6.9m)
(14.9st)(66)(20)
(1.248)(s1r)
(5.'t93',)
334t.651
95
1t
(3.713) fis51 (39.765\ t1.49
NIm k6t thic ngly 31 rhdng 12t|.Im mlE
Thu6 thu nhap doanh nghiopThu6 gi6 tri gia dDgThuC thu nh6p c6 nhaD
Thu6 m6n baLi
Thutl nh} ddtThu6 nhl thiu nudc ngoliPhi le phi vtr c6c ktoin phii nop k:h6c
55 aiu nlmTriQu VI\D
Ph6t sinh55 phii nfpTriiu VND
tm[g nlm56 da nopTriiu VIr{D
55 co5i nrmTri$u VND
l9l
(14.39D 45.066 (34.388) (3.713)
50
( (1( ( ((( (((((((((( (((((( ( ( (((Nsar htlls Th'Ig|ls |n|i C6 pbl[ Brn vgrTtr oht HM Tow& 412 Nsry& TH Mbh r:brl, phuttrs S, euh 3, ThrDh ph6 Ht Chi Mitrh, viet NlmThuy6. mi b6o do t ct Eh hcp rtlt cho oall kdt rh;c ryly :l iMng rZ dm mt9 (ii6p thco)
( ( ( ( ( ( (( (( ( ( ( (( ( (
Mlu B05/TCTD.HN(Bal nh th.o Thnng tu s6
49/2014m-NHNN ngay 3l tMtg 12 ndn 2014cna NgAn hdng Nha
^udc vEt Na,,,)
20. Vdn chi sd hitu
O Bida itfng vdn chn sd hhtV6n dlu tu Lqi nhu$n
ThItrg dr XDCB vI Qui rtiu Quy dg Qr, dFtrt' squ thu6vdr c6 mua sim au phdt phdng t b6 suaS v6n Qu! chrs
v5n itidu g phfu TSCD triAn cbinh itidu tf lh{c pheD ph6i T6ngTrifu VND Tiieu VND Tii+u vND Tri€u vl'lD Trifu VND Trieu VND Tri€u VND Trleu VND Triau vND
55 du t{i ngiy I thdDg I nID ml8Lqi nhuin thuin trong nlmTrfch lap c6c qutSt dung quy trong ntrm
3.000.000 6 r.560 101 039 51.069 1.2E8
l.562
188.15',7
94.332(4.685)
3.143.722
3323.t23
(e1) (91)
56 du t{i nghy r thdng I nlm 2Ol9
Lgi nhu6n thuin trong nnmTrng v6n trong nemTrlch lap cdc quiSri dung qui trong nnm
3.000.000
171.000
8 1 1.560 104.065 52.631 r.2tt
4.'t 11
218.4M
126.056
3.431 .951
126.056l7l.000
9.434(3e)
(14. rs l)(39)
55dut{i ngty 3l thfng 12 nltn 2019 LlTt.OOO E 1.560 l t3.460 5't.348 1.28t 390.309 3.134.9't4
Cdc qui k]Iec bao tdm Quy Ban Diau hanh ve Quy HOi ddng Qudn lri. Viec tnth l6p Qui Ban Drau hanh va Quy HOi d6ng Quin tri do H{i d6ng Quan td ctaNgan hint de xuar vA do Dei Hoi ddng C6 d6ng phe duyer.
5l
I
NseD hlns ThuoDs 'nd
Cd phln Btn ViftTda fit HM Toer,412 NsuyEo Thi Mioh KleiPhutD8 s, Ouln 3, Tttlnh ph6 Hi chf Mi , vi€r N.nTtuy& mirt Mo do rti cttuh bqp Dhltcho n m k6t ti6c rgly 3r rhing 12nlm 2019 (tiap theo)
Miu E0s/TCTD,HN(Eaa Mnh rhco Thing * sii
a9/201a/Tf-NHNN ngdy 31 tMng 12 ndm2U4cno Ne6, bng Nhn aatu ViA Nan)
!-
rl-
,
t
(ii) V6r, dlu lO
3Utumtg
s6c6phi6u t'+:ti'"$'
3l1.tooffn 3 t7t000
3Ulvmlas5c6phi6u t'+:i,t*B'
300.000.000 3.000.000V6n c6 phAn ituqc duySt
V5n c6 phAn it6 phdr hnnhC6 phi6u ph6 rh6ng
S5 c6 phi6u hiin dang trnrhtC6 phi6u phii th6ng 317. t 00.000 3.17r.000 300.m0.000
21. Tbu nhip lii vir crflc khoin thu nh$p trong tF
317.100.000 3.t71.000 300.000.m0 [email protected]
3.000.000
Mfnh grd cta m6i cd phi6u ph6 rh6ng cta Ngan hnng D |O.O0O vND. M6i c6 phi6', ph6 rb6ng ruoDgrmg v6i mQt quy6n bi6u quy6t tai cdc cuoc hop c6 dong cta Ngan hAng. C6c c6 it6ng c6 quyin nh6nc6 l['c ma Ngan hane c6ng M v]o trimg thoi diCm. Tir cn cd phi6u ph6 rh6ng il.u c6 tht ty uu tiEn nhunhau d6i v6i tii srn cbn lai cua Ng6n hAng. C6c quyan lgi cria cfc c6 phi6u tl6 duqc Ngan heng mualqi dEu bi tam ngung cho toi khi chfng duqc phdt h},lh hi.
Trong nEm 2019, Ngan hhng de ph& henh 17.100.000 c6 phi6u ph6 th6ng voi gi6 phft henh bing voirnenh gi6 cho c6c c6 d6ng hien hih .
2019Trieu VND
20r8Trieu VND
Thu nh6p lei ttcho vay kh6ch hing vA cdc t6 chrrc rfn dung khacThu nh6p lei tri c& klroen diu tu - chfng khodn nqlhr nngp lar uen gur
Thu phl tir nghiep vu bno HnhThu kt6c tir hoet dong tin dgng
3.341.338zto.7211t632919.8264t.220
2.62A.962354.O29
82.6441a.26231.339
3.199.434 3.125.236
22. Chi phi l6i viL c6c chi phi tuung tq
N86'r hi4 Throas m{i C6 phln Bin vittTar Dhl HM To'q 412 Nslyh Thi Minh KhiPhudrs 5, QuSo 3, TtADh ph6 Hl Gt MlEh, vift Namthuydr Ditrh bdo c{o ttl chtn} hqp nirtcho nIE k6i $fc rrly 31 lh{ns 12 b.lrl m19 (riap theo)
Chi pht lai dan guiChi phl lai phet hanh giAy td c6 gi6Chi phf lai tidn vayChi phl hoar d6. ng dn dung ktdc
Mau 805/TCm-HNBda hanh h.o Thins tu si
49/20 I4/TT-NHNN ngn, 3 I hnng 12 ndm 2014cia NgA, hAng NhA hbtc vi€t Na )
2ot9Trieu VND
20taTrieu VNI)
,
,:
II
il
Ii
2.'t6s.69850.?6049.946
654
2.261.t67
5t.025r56
2.867.058 2.325344
23. Lii thuin tir hoqt .lQng dich vrt
Thu nhap & ho@ dAng dkh vttDich vu thanh lo6.n
Dich vq ngad quyDich vu khdc
mtgTriQu M\D
20rtTrieu VND
L:
,1,
67.8'756.t192.115
55.699I t.9941.349
77.469 69.M2
Chi phi ho$ irAng dich v(Dich vU thanh loinDich vu ngan quiDich vu ktdc
18.7956.135
14.331
13.335tr.961t0.144
39.261 35I4
38.202 f3.602
,i
{
\
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53
U. Lii thuin ttr hoqt tlQng kinh doanh ngogi h6i
Nstr blrg ltuotrg Ai C6 phh Bar vicrTba nhA HM Tosn,412 Nsuyfu Tbi Minh KbaiPhuiry 5, Qu& 3, ThtDh ph6 Ha ChI MiDh, viir NamTtuyat Eirh bto do Oi c}frh hsp DlArcho tr.m klt th"c rtty 31 lhdns t2 nrm mr9 (d6p rh.o)
Thu nh6p tt ho8t dong kinh dosnh ngo0i h5i. Thu t* kinh doanh ngoqi ft giao ngay. Thu ti aic cAng cv tdi chinh phdi sinh i.n GChi pht host dong kinh doanh ngoai h6i. Chi vC kinh doanh ngoqi Q giao nEaJ. Chi vi cdc cbng qt tni chiah phAi sinh ien Q
Thu nh6p tt mua bdn chfng kio6n diu tuChi phf v€ mua bdn chtng k}o6n dlu ruHoln nhap dU phbng di ro chtng kloan dau tu- thuinfihuy6t minh lo(i) va Thuy& mintr tO(iit)Trtch lAp dV phdng mi ro chirg kio6n diu tu - thuan(Thuy& minh lO(i) va Thuydt minh to(ii))
MIu Edi/TC"TIHN(Ean htun fico rhnry hr si;
49I20|4TT-NHNN ngd iI hnag 12ndD2OI4cna Nga, hnng Nhn nutc Viet No,t)
2019Triiu VND
2J,laTdeu VI{D
23.535122.736
115.43773.026
6.671t12.7't4
4.442t72.665
Lai ftudn tt hoat dong kinh doanh ngoai h6i
25. Lii thuin tir mua b6n chfng khodn dAu tu
26.E26 31.356
1
i-lrv
!
2019Triou VND
20lETrieu VND
100.574L265
41.110t4t
t.9t7
1.071
L.iii thutn tt mua bdn chrmg ktoSn dAu ru 10t.296 45.251
54
::
:
Nratr hhs Ttlrons md C6 ptin Brr via.Tbr [ht HM Togo,1l2 Nsuytu Thi Mitrh l(hiiPhutD8 5,Quln 3, Thttrt ph6 Hd chiMinh, vier NrItrftuy6r mitrh Mo cl6o ri'l chltrh hqp nhltcto rtE k& Ofc lsly 3l rhfuB 12 hID mt9 (ti6p rheo)
Mau Bos/TCTILHN@at hanh fico Thang n' si
19t20)4m-NHNN ngdy 31 thdng 12 nnm 2014oia NgAn Mng NhA nstc ViCt Nan)
i26. Lii thuAn tir hoqt ilQng kh6c
2019Trieu VND
2018Trieu VflD
L
1
0
I
0
Thu ,thfu ti. ho( t flDg hhncThu tt hogt dong h5 trq dei ly beo hi6mThu tt hoat dong cho thue tei sen
Thu rhnnh ly rtu san c6 dinh vA c6c riri sen dli han kldcThu h6i c6c kiodn nq (ra x6aThu ti, hoar dong kinh doanh k}6c
t5.215't.543
6,EEI1.9131.549
9.90t6.42E
17.6382.791
284
33.101 37.049
Chi phi ho@ iting klvicChi c6ng tdc xa hoiChi thanh Ii ai san c6 dinhChi phi kldc
tii thuin tt hoar dong khdc
27. Thu nhSp tir g6p v6n, mua c6 phin
C6 tuc ti chring kho6n viSn diu tut O tt b6n khoan deu u c6ng ry lien ket
1461.0203.035
2t626?
4.215
4.201 4.718
28.900 32.331
2ot9Trieu YND
20t8Trifu VND
(r r2)146
146 (l l2){
c
I
t,
:-
55
28. Chi phi hogt ttQng
l. Chi n6p thu6 ve cec kloen phi, lC phl2. Chi phl cho nhan vi€nTmng dd:. Chi lnng va phu cdp. Cdc khoa" chi it6nB Edp theo fuont. Chi thning. Chi te cap. Chi ttunt phqc. Chi ph( kthlic3. Chi va ttri sinTrong il6:. Chi phi kluiu hao tdi ntn ci dinh. Chi ph( thui tdi sdn. Chi ph{ e:ra chtu, hio h hi sm. Chi ph( kluAc4. Chi cho hogt dong quAn li c6ng vuTront d6:. Chi pM hAi n|hi, khlnh tiit. Chi phi quins cdo. Chi phl dien thaai, bw pht, fins diu. Chi pM cho HOi dits Qurn tri, Bon Kii;n sottt. CbnB tdc phi. Chi phl kluic5. NOp phi bAo hi6m, bno toln dan gui cta ki6ch hang6. Holn nh$p du phdng nii ro cho cdc t-tri sin c6 noi bang kh6c7. KhA,c
29. Chi phi dr; phbng rii ro tin dgng
Mlu BogTCTD.HN(Ban hd!rt h.o lhb^g h. sij
49n0 ) 4/TI.NHNN ngny i I thnry 12 tAn 2014da Ngarl l,it e Nha n tc Viet Non)
2019Trifu VND
201tTrieu VM
5t6403.891
600315.435
NsiD hrrg lh[ors D$ C6 phh Bnn vifrTd. Dht HM Torr, {12 Nguy& Ttri MiDh Xf,.iPhutrs 5, Qufn 3, ThtDh ph6 HB chf Mitrh, Viet Nrmltryat lli ldo clo tti ch6rh hqp trtl.cho rlm k6t llitrc Dgly 3l rh{ng 12 nlm mr9 (d6p rhco)
336.7404t.5U2r.009
2.234970
1.374234.235
262.51 I35.634r4.712L6M
287687
t98.718
34.64845.546t6.3434.4579.556
39.M833.456
57.408t00.6E757.650r 8.490
r86.369
149.618
40.34964.36219.6864.573
10.00t47.39842.U4(t.302)
2fi 1.035
459.221 69t.862
2019TiiQu VIrID
t0.639
201tTriiu VND
Holn nhap dF phdng tr{i phi6u dic biit VAMC - rhuin(Thuyet minh lo(iii))Trich l[p dU phbng lrdi phi6u dlc biet VAMC - $uan(Thuy6t minh lO(iii))Trich lap du phdng cu th6 cho vay kndch hang G1luy6t minh 9(i))Trich l6p du phbn; chung cho viy ki6ch hlng (Thuy6t minh 9(ii))
87.1I433.946
31.63't53.82t39.508
126.966ll0.42t
56
:
30. Thu5 thu nh{p doanh nghiQp
(a) Chi phi thu6 thu nhip doonh nghiQp hiin hinh
N86n hirs Thuvtrs Efi C6 phln Ern Vi€rTlo nll} HM Tonr,4l2 NEryh Ttl Mi.h KhriPhutms 5, Qu{D 3, Th}trt ph6 Hd cU MiIh, vier Na6ftrydt nitrh b5o do tti chfuh hsp nhd.cho nam kEr Odc ngly 3r OI6DB ,2 nam 2Jl9 (ti6p theo)
Lgi nhuan k6 todn Euoc thuaC6c khoAn muc diAu chinh:Hoen nh6p chi phi luong cria nam trudcL6i tir thanh lY b6t dong sen
Hoa,n nh6p lgi nhuan theo phuong ph6p v6n chri sd hiiucia khoin diu tu vlo c6ng ty liEn kdtChi phl kt6ng duqE klAu h) thu6
C6 tia ttr chrmgtloan v6n diu tuDieu chinh tnng thu nhAp chiu thu6 ki6c
4. T6ng chi phl thu6 thu nh$p doanh nghiQp hiCn hlnh
. Thuii tbu nhfp nSp thtra diu nnm
. Thu6 rhu nhip da nop tsong nam
5. Thu6 thu nh6p doanh nghiop phei nop/(nop thira) cu6i nam
Mlo EG/TCm.HN(Dtu ho,lr thco Thdne M sd
4920t4m-NHNN nsd 3l ,i,s 12 ^dn20t4c a NgAn hdng Nhn "ttc viCt Nan)
?fr19Trieu VND
))
mltTnCu VND
116.48t
I
II
,i
Ci15t.102
(6.833)(1.0r8)
(11.219\
2.9722'.7842.275
(r46)(7.568)
2. fiu nhfp chlu thu6
L5 nnm rrudc chuy6n sang
Thu nhip chiu thu6
3. Chi phf thu6 thu nh$p doanh nghiep tlnh tren thu nhip chiu thu6nam hien henhChi phi thu6 thu nhap doanh nghiCp tt thanb ly bAt dQng sdn
153.39E 96.439
(2.880)
153.396 93.559
30.679|.361
18.1123.444
32.046
(s.193\(l l.259)
22.156
(r7.3s4)(r0.59s)
14.994 (s.793)
(b) Thud su:lt 5p d$ng
Muc thu6 suit thud thu nhip doanh nghiep 6p dpng cho Ngan heng v) cong ty con la 2O%. Vie dnhthue rhu nhAp doanh n8higp phii chiu su rem xdr vd ch6p rhugn cria co quan rhu6.
57
Nrtr hbr Thuurs Dd Cd phlr Bro Vil.Tda ohl HM To-& 412 NsuxtE Thl Mioh XhriPhdtrs s, Qslr 3, Thtuh ph6 Hb ctt Minh, vtt. N.rtrThuy6l lrlirh Mo c{o rii chrrh hqp d .clo dn I6t tt6c ryly 3t t}/[r8 t2 t m 2Ol9 {.i6p &co)
31. L6i tr0n c6 phi6u
(a) Lii co btn trGn c6 phi5u
viec dnh to6n lei co bin tr€n c6 phiiiu cho nlm k6t rhfc ngey 3l thdng 12 nem 2Ol9 iluqc dga E€n siilqi nhuAn thuoc ve c6 d6ng phd th6ng cria Ngan hAng sau khi trt di s5 pha! b6 vlo qu, hh€n thudngva phdc lqi cho hi kC toen bdo c6o lA 126.056 trieu VND (201t: 94.332 EiCu VND) ve s6 luqng c6phi6u ph6 th6ng binh quan gia quyAn ta 3l1.690.41I c6 phiiiu (201t: 300.000.000 c6 phi6u), duqc tfnhnhu sau:
O L{i nhu\n thudn,hafc vi cd ifrng pni hAng
Lqi nhuan.thuin lrong nlm56 ph6n b6 veo quy khen thuong va ph'1c lqi (*)
Lgi nhusn thuAn rhuoc vt c6 d6ng ptr6 thong
C6 phi6u ph6 th6ng da phdt htrnh dAu nemAnh hudng cna s6 c6 phi6u phft henh trong n[m
56 luqng binh quan gia quyAn cta cr5 phiiiu ph6 th6ng
Gi Ui ct b,tu cAn ci phi&t
Lai co bAn tr€n c6 phi6u
Mlr B|}S/ICTD.HN@on hnDh th.o ThbnS ir t.i
49/2O14/TT-NHNN aBAr 3I ttutng 12 ndi2OI4cno NgAn hhg Nhn nv6c Viet Nan)
m19Trieu VND
2018Triiu VND
126.056 94.312
r26.056 94.332
,j
() Tei ngay phdt henh bdo cdo nly, TAp doln chua c6 quy6t dlnh chinh thirc cua Dai hgi d6ng c6 dOng vEviec rich Ep quy kten thuong va phdc lqi tt lqi nhuan nain 2019. N6u Tap doln trlch l6pqui k1lenthudng vl phfc lqi, lsi nhu6n thuir 6uec vi c6 d6ng ph6 th6ng v) Iaj co bin t€n c6 phi6u sE ginm di,
G) Sd ci phidu phd th6ng binh quin gia quyin
2lt9C6 phi5u
mt&i-o ptueu
300.000.000I t.690.41r
300.000.000
311.690.411 300.000.000
2019VND
20ltlND
4U 314
(b) L6l suy giim tr0n c6 phi6u
Trons cdc nlm kA th$c ncev 3l th6os 12 nlm 2ol9 va ngly 3l th6n8 t 2 nam 20lt' TSP doln kh6ng
cf U{ kY Iogl c6 phi6u ti}i nlng nao co tinl suv gidm. Do v{v' vBu cAu $nh birv lai suy giem ren c6
phieu kh6ng dp dung.
5t
Nser h.Atrs ThErs nei e6 phlD Ern viitTba Dhl HM To,a ll2N8uJh TtiMinb KhoiIh'rtns s, ft|[ 3, Tltut ph6 Hd Chf MiDh, ViCr NamThuy6l [i Mo.io ttl chf hq'D rhiacho nlh rdr ftfc trgty 3l !h{D8 12 dm 2.019 (ti6p lh.o}
MTU BOs/TCID.HN(Ban hd,th theo Thbng tu sij
49/2014/TT-NHNN qdy 3l t,,ing 12 ndrn2OI4cia NEA, hn g Nhd nubc ViCt Na,n)
32. Ti6n vi c6c khoin tuong duung tidn
Brio lSnh vay v6nCam k6t giao dich h5i do6iCam k6t trong nghifp vu UCBao Hnh thanh to5n860 IeDh lhuc hien hqp ddDeB;o hnh du thinBao lanh k;ac
Trt: Tian gti ky quy (Thuy6t minh 16)
tllt2t20t9Trieu },ND
3lLtmtaTriiu M\,lD
426.641929.147
506.749513.958
Ti6n m{tTi6n gui tei NHNIWNTiCn gii ve cho vay cAc tO chuc tin dung khdc, ki6ng hj, h0n vIc6 k, hen g& kh6ng qu, ba rh6ng
,i,
^8.m3.891 6.228.620
Ti6n va c6c k{loan hrong duong dAn tmng b6o c6o luu chuyAn tiAntC hgp nhat
9.360.n9
33. Nghia vg nq ti6m An vi c5c cam k6t atua ra
'7.249.32'7
SUptmlgTriQu VI{D
S l2rmtaTrieu VND
130.7i930.695.339
1t2.462495.560336.937
2E.EE7
626.796
150.04621.299.720
t35.329299.662352.1553t.399
616.267
32.426.1fi 22490 578
(96.'tt4) (41.141)
32.329.916 22.t49.431
ir
.(
'i
,.
59
!4. ftnh hinh thu nh$p cfia cdn bQ, c6ng nhAn viGn
Nrtn hlra Ttuons Ed C6 ptAr Brn vittTbr nht HM Tow& 4r2 NsuylD TbiMi XiiiPtEdtrs 5, Q4r 3, Ttnrh phd Hb cH Mbi, vifr N.nThoy6t Einh bdo cto tti chlrh hqp nhCrclo nlm Lt r}ii€ [tl, 3l thrns r2 DIm 19 (d6p 6co)
T6ng sd nh6n vi€n
Thu nh{p crla nhln vi6nL T6ng luong2. TiAn thudng3. Thu nhap kl6c
Miu Bl)5/rCfIr.HN@M hn rt heo ThOnE tu sij
49n014m-NHNN agdr 3) tM^g )2 nbt 2014cna N8A, hd,B Nhn nfic Viet Nan)
angTrieu VND
201tTrieu VND
, 139 1.542
336.74021.0092.234
16,1411 ,25
t4,1915,07
-
0
'2n2.51|
14.7 t21.604
4 T6ng thu nhap (1+2+3) 359.983 n8.8n
Tian luong blnh qu6n/thrngThu nhip blnh quar/th6,ng
60
35.
(a)
Nstu htrs Thustrs ,D|i C6 phln BAn viftTo. t HM Tom, {12 NsuyEn Thi Min} IolAiPhufng 5, Quon 3, Trt} ph6 HdChI Mitrh, Vift NsmThuydt mirh bao c{o r}i chrbh ha? nh6.cho nID tdt !t6. oEiy 31 d rB 12 nlm mr9 (dlp rh.0)
MEu BOs/TCM.HN@an ha,h fi.o Thbng tv sij
492014/T|.NHNN n$dy 3l hnng )2 ndn2014cna NtAn tu g Nht nwc viat Nam)
Tii sin, gi6y ttr c6 gi6 th5 chdp, cAm c6 vt ctri6t tl6u, tii chi6t kh6u
Tli sin, g{y tU c6 gii nh{n th6 chdp, cAm c6 vt chi6a kh6u, t6i chi6t khdu cia kh6chhing
Gi6 tri ghi s63ut2mt9 3utv20laTriQu vND Trifu vND
),.2
li-j,
86l dQng sinM6y rfc vl thi6t biPhuong ti6.n v{n liiC6 phi6u ph6t henh bor t6 chuc tin dtmg kh6cC6 phi6u phfl hanh boi d chrc kinh t6 k:llac
s6 ti6t kiom ve si6y d c6 gie k}tdcHdng t6n ktoKhrc
37.616.793l.l?3.4902.937.0t9t.1'71.t743.354.5223.294.984
3lE.0l35.656.995
30.022.419LM2.2813.103.33s
395.3335.51E.0753.454.255
456.8043.309.923
.
rl
,!
n55.523.060 47.902.431
(b) Tli stn, gi6y t& c6 gi6 ilua ili thti chdp, clm c5 ve chi& fh6q t{l cH6t kh6u
3U1tm19 3UpJWAMenh si6
Trieu VNDcie ti ghi.nTrieu VND
9s0.0m 951.t37
M€nh 8idTri6u VI{D
Gi6 r{ ghi s6Trieu VND
1.250.m0 t.254.152
500.un 500.000
C'htut khodD dAu atrTrdi phieu Chfnh pht(Ihuy& minh I0) .Trdi phieu do cec 6 chric tindlrllg kh6c trong nu& phdthanh Clhuy& mirh lO)
ll
1
I
6l
Nsar htrs ThuoDB m{i C6 phAn Bnn ViftTL nhi t ,t To.",4r, Nroyb TtlMrrh KDri, hurlts si Qo{I 3, Thbb A6 Hd chr Mirh, vifrNrmTtuyar dEh bdo c{o tti ct nh hqp ntr4t cto nlm k6t tbdc ns}y 31 ft(ns 12 trrttr 2019 (titp thao)
Mlu B0YICTD.HN@a hnah h.o Ttfrns tu
'd49a014|TT-NHNN ngdy 31 hnq 12 ndd2014cna NBaa hn B Nhn a'ftc vilt Non)
K, Mrtu ttQ tip trung theo khu vgc ttia lf cia cdc tii sln, ng phiti tri vi cdc cam k6t ngo4i bring
Tri neiy 31 rhtrg 12 tdll 2019
Trong nudcNgoli nu6c
TC ryiy 31 tbtug 12 nrm 201t
Trong nudcNgoAi nu6c
T6ng dunq dtn g&i T6ng tiBn gn'l
vldmvay-gop vA ti€n vayTrieuvND Trl€u vND
44.co7.@2 44.651.t7t99.667
CArg q lAi cbiDhCdc cam k6r ph6l sinh GdDg g16
tfD dung-gop H cta hqp d6trg)TrieuVND Trieu VND
Ph{t h}nh d{yO, c6 gid
Trieu VND
ChtDg khodndAu tu- gfpTrifu VND
2.452.726 L13t.361 12.973.t13 3.911.259
44.1M.69 44.653.878 2.452.726 |.731.361 12.913.813 3.971.259
T6ng du nq tlio gt'i T6ng titn gd'ivi cho vsy -80p vi ti6o vay
TriPu VND Trieu VND
36.827.051 42.t99.56355.995
cdc cam k6ttin dutrg - gop
Trieu VND
l0 1.590.85t
C6ng c{ tli chlnhph6i sinh (I6ng gi6tri cta hqp ddug)
Trieu VND
Ph6t hAnh giiytdt c6 gi{
Trieu VND
Chrimg khodnrtiu tu - gfpTriou VfilD
1o.6t3.237 6,085.824
36.883.046 42.199.561 10 1.590.858 t0.6t3.237 6.0t5.8U
62
"((((((((((((((((((((((((((((( ((((( ((((((((((((
NsEn h!ry Tt'Io[t,trti C6 pblo Blo vi0tTbi Dli HM To't, {12 NsuyaD Thl Mitrh lGriPiuttrr s, Quln 3, ThlDi ph6 Hd Chf Minh. ViflTh"ydr miEh hdo cio oi chrnb rians cho nlm k6rnsly 31 rhSns 12 trEm 2019 (!iap O.o)
Namthric
MIu Bo9Tcm(Boa hdnh theo Tn6ng u sd
492014/TT-NHNN tgdy 3 ) finhg 12 ad.n 2014cit Ngd, trizg NhA N6. vi€t Na.n)
24.221 48.039
2t5 355
MDTrieu VI{D
r8Trieu VND
37 Giao dich chi y6u vri,i cdc b6n li6n quan
56 du ve c5c giao dich cht y6u v6'i c6c t€n licn quan tai thoi diam cu6i nam va trong ntrm nhu sau:
s5 ducu6i nlm 3ultnlg 3ul2lzfrltTrieu vND Trieu VND
Ctr cdng D liin quanC6DB ty C6 phln QunD l, Qui DAu .u Ct tng k hodn Bin viet(.vcAM) e)Tian Aid tri VCAMlji du chi cho tian gt'i tri VCAM
C6ng ty C6 phAn Ching khodD Bin Viot ("VCSC') (**)Tian gui tt VCSCPhli thu rt VCSC
ci iftq sd htt t on 5 fin 6lu q ctb Ngan hdngTian gti thanh ro6n
C,i. ban Uen quon khd.Ti6n gui cta Hoi d6ng Quir ui, Ban T6ng Ciem d6cvd Ban Kidm so{tlji tiCn gui phiLi Eii HOi d6ng Quin rri, Ban T5ng Gidm d6cvA Ban Kidm sodt
46.739t25
11.?0130
3t.4261.909
s7.468126
lrt2z
55
Giao dlch phda sitrh troDg nitE
Otr cang ty lild qaaDCOiC ty C6 phAn QutnlyQurDiu tuCh'tng kho6nBnn Vift("vcAM') (.)Tih g'id c6 lci h6n trlr VCAMTrA g6c ddn gfi c6 ki han vA lai riin gui rt VCAM
C6-ng ty C6 phin Chtug klrcdn Brn Vi€l("VCSC) (r.*)Ti6n gfi c6 tc, hgn tt VCSCTr:i g6c tiAn gr,ii c6 kj h€n vA lei tian grti lt VCSCPhtdich vU cung cdp bdi VCSC
Otr bdn lian qaod khd.Thn ho trA cho HQi ddng QuAn u-i, Ban Ki6m so6rThu nhfp rrd cho Ban T6ng ci6m d6€Chi phI lai rih sti
240.53tm6.682
178.000187.683
500.000502.373
2.@36t7
1.380
3.',t 11
6.656622
3.5 t I6.313
r3.163i
c) Chri-tich HOi d6ng Quen tri c'ja VCAM la ph6 Ch[ rich HOi ddng euin lri cta Ntan hang. Trutc ngay30 rh6ry l2_ nlm 20t t. VCAM I} c6ng ry IiCn k6t cria Ng6n hAng. Tgi ndy 3drh6ng ;2 nlm 20t 8,Ng6n hlng da rhodi vdn l4i c6ng ry liCn kCt nly.
Tl lsll 3-t th6hg 12 nlm 2019, Chn tich HOi ddn8 euA,| rri cta VCSC Ie ph6 Cht rich HOi d6ng eudntri cria Ngnn haDg.
63
;i
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e)
I
,1
NSir hr[g muf[s md Cd ptln Brr VifiTaa d HM Tovr! 412 N8lyln ThiMinh Xh.iPhrrtES 5, QBlr 3, Thtrh ph6 HA Cht Mtui, Vier N.mIhuy& mirh Mo do Oi chlDh hqp trh6tc{rc dD L6t ih6c [gry 3r fifte r2 nlm 2019 (tiap e€o)
Mlo Bos/TCTDHN(Bot hnnh .h.o Th6^g,t sij
49a014/TI-NHNN n$y 3l thnng 12 nnm 2014cnd Nsa" hdng NM adc viet Na!n)
38. Quin U rti ro tAi chinhRii ro lu6n lu6n tiAm An uong hoel dQng cta TOp iloln, nhmg dugc quan ly th6ng qua.c6c quy trlnhph6l hien. drnh gi6 vn ki6m sort tludng xuyCn riy thuoc vAo gioi han rui ro ve cec ki6m so6t kh6c.Quy rrlnh quAn Iy nii ro h lhen ch5l d6i vdi khi n6ng sinh tgi cta TAp doen ve n6i cA nhAn rong TApdoan c6 tr'rch rhiem ngnn ch{n cec n i ro liCn quan d6n quy}n hqn c6ng vifo cna ha. TAp do}n d5i mitv6i c5c logi niri ro nhu: rui ro tin dung, rui ro thanh kfionm, rui ro thi lnrong (duqc phaD lofli thAnh niiro kinh doanh vA nii ro kh6ng li6n quan d6n kinh doanh). Ngotri ra, TAp dotrn ciing chiu rui ro hoeritong.
Quy trinh ki6rn so6t nii ro dQc lfp kh6ng bao g6m cdc rui ro kinh doanh chin8 hsn nhu nhong thay d6icia m6i mrdng, c6ng nghQ vl nglnh nghA. Nhfng flli ro nay duqc kidm so{r bdi quy trtnh xay dungk€ hoflch chi6n lugc cria TAp doen. Theo d6, TAp doan da thanh 4p vI quy ilinh v3 t6 chrirc vd hoqtdong crls Kh6i QunD ly R'ii ro t 'KQLRR") vA ph6n chia rr6ch nhiCm nhu sau:
- Tham mm cho HOi d6nA Quan Ei ("HDQT') trong vi* ban hamh cic quy trinh, chinh sdch rhuoc$am quy€n liCn quan d6n quAn tri nii ro trong hoat ilong ngan heng theo quy dinh cia phrp luar vedi6u lC Nger hatrg.
- Pha, dch va dua ra nhifng cdnh bdo vA mrnc dO an lolLn ctu Tap doan Euoc nhtng nguy co tiAm 6nnii ro c6 $€ Anh hudng va cdc bien phdp phdng ngta d6i v6i cdc rui ro nly trong ngin h+n cnngnhu Eong dli han.
- Xem xdt ddnh gi, dnh phU hqp vtr hi€u que cta cdc quy trinh chfnh Mch qudn tri rlii ro hien henhciLa Tap doal| d6 ttua ra cdc ktuy6n nghi, di xuit diii v(ii HDQT va nhiing y€u ciu cln thay it6iquy uinh, chfnh sdch hien hlnh, chi6n luqc ho?r dong.
- Tham muu cho HDQT tron8 vie-c quy& dinh phe duyet crc khoin dAu tu, cec giao dich c6 lienquan, chfnh s6ch qudn tri va phuong 6n xt ly nii ro trong pham vi chtc ning nhiem w duqc giao.
KQLRR bro cdo cong vifo cho HDQT ve c6 tha li ch'tE hap dinh lci holc h9p b6t thudnt nhung t5i(hiau 6 ft6ng mot lin.
(a) Rrii ro tIn d$ng
Rii rc ltn dung li ktA Deng xiry ra t6n thfi trong hoat dong cta TAp doln do kh6ch heng kt6ng thvchien hoic kh6ng c6 khd ndnt thw hiQn nghia vu cua minh theo cam k€t.
Trong qu6 tdnh quen ly flii ro tin dung, TAP doAn ifi ban henh cec chfnh sech dn dung ciint nhu hlximg
aln Uw nien mic fmng c6 khd nenS thuc hien dE chuAn h6a c6c ho$ ilong tln dung cria TAp doAn.
Tio donn ki6m solt vI ouAn If rui ro t(n dunc bins cdch thi6t bp hqn mtc lin dt)ng tuong ring voi micod'nii ro ma 'rao coln io tdclAo nnan iuic c6i,a m6i rurail teng
'e d6i voi m5i knu vw dia ly'
;eJ ;t ;# ;; ;; J*i i6r 'ti*i ir'a"r' r'lns dusc ni6t l6p;6ng qua vi* s'i dung he 66ns;Eild;; il;,;; Jdti kilh il;r,"" ,6i tosi o.ot ;,n" oo-'ti ro. Mtc do nlv c6 th€
drqc sria at6i vI cip nh€r thuont xuy€n.
Top doen da thi& Bp quy trinh sodt xdt chft lugog ttn dun8 cho ph€g du b6o s6m nhtng Oey ii6i v6
oni, t tnn tei "untr,
i t e ;5ng trA nq cta cdc ben d6i rdc dua uBn c6c v€u t6 itinh tinh ve dinh luqng
ii
@
Nsin hhs ThuolE tr4i Cd phllr Btn VietTba nhl IiM Towr! 412 N8ryln Tbl Mitrh XhiiPtulne 5, QuiD 3, T}lnh ph6 Hd chJMi, vi+tNaItr'Irrry& dnh b{o cdo tli cblDh bqp Dhltcho ln I6t thttc trgly 3r tffns 12 llnn 2019 (ti6p rh€o)
Mlu B05/TCTD.ItrI@an hdnh h.o Thing n s6
49/2014,/Tr-NHNN ngdt 3I hnng )2 ^dn
2U4cnn NgA" hary NhA nfic viet Nom)
TAi sbt bdo Ahn
Gi, tri va loBi rei sen beo dAm phu rhuOc vao vie. d6nh gi6 rui ro tin dung cta b€n d(ii Uc. TEp doan
ban hlDh c6c hBdng din v6 vifo chap nhAn loai tei sdn bio dam va denh gi6 te|i snn bno ddm. Cdc logirei sen bio d6m chi ydu bao g6m bit dQng siur, m6y m6c thi6t bi, c6 phi6u vI giAy td c6 gi6 vA crc disin k}6c. Ba, leDh dao lheo d6i gi6 tri cta tai san bno dnrn vn yEu cAu b6 sun8 tali stur bio deIn khi cAn
thi6t, ddng rhoi cnng ki6m tra lei g16 tri cria tei san b.io ddm khi xem xdt tinh day dt cta du phbng niiro rfn dung.
C,n corik&ta b&tbrtD6 drp fmg ,hu cau tli chlnh cta khdch hang, T6p doeD ki kil crc cam kdt ki6ng hny ngang ktacnhau ve ng phii tra dam t|ng. Mtc di nhtng nghia vrr niy c6 the k]6ng duqc ghi nhan rong bdng can
d5i k6 toan hqp nhai nhlmg chring c6 chta dung rui ro tin dung ve do dd bao gdm lrong nii ro chungcta Tap doan.
Mfc dO rui ro tin dung t6i da cta Tap doen tai ngey k& $fc ki k6 toSn Dam nhu sau:
3lt2t20l9Trieu VND
3u12DOt8Tri$u VND
Rii ro dh d[rg ti6n quan d5n c6c riri stn nQi bingTi6n grri tai Ngan hlng Nhe nu6c vier NamTiin gui vi cho vay cdc t6 chfc tfn dung kt6c - gopCho vay khdch hnng - gopChung kho6n nq dAu M sin sirng dE b6n - gQp
Chung kho6n diu ru giU d6n ngtry d6o h4n - gQp
Crc tei sin rii chlnh khrc - gop
,i5Iii,!l
929.7479.rEz.236
31.994.6863.582.523
317.4371.30t.126
513.95t6.678.620
29.690.4684.757.2671.3t7.254t25L026
49.367 .755 44.20A.591
Rii rc tin dgrg li6n qurn d5r cdc lrhoin mgc ngoqi bingBdo lEnh vav v5nCam k6r trong nghifp vy UC - ggpBAo lanh kltrc - g$p
130.719112.462
L488.180
r 50.046135.329
1.305.4t3
1.?31.361 r.590.8s8IlL
)
5 r.099. t t6 45.800.455
B-ang tren thd hien uudng hgp x6u nhir vdi mlrc dO t6n $At 6i da cna TAp doln l4i ngiry 3l rh6ng t2nim 2019 va nga) 3l rhdng 12 nf,rn 20lt, chua rinh ddn biir ki c6c tAi sdn-Mo aam aulc' nim gitiaycec biQn phdp gi6m thiiu nli ro tfn dgng neo. C'hi !i6l c6. tAi snn bdo &im aang nim git tgi ;gly tith6ng l2 n6m 2019 va ngny 3l lh6ng t2 ntm 20lE duqc utnh tty uons Thuv€r minh 3!.
:i'lIL
(
65
Nlrr hrrs Thovtrc Dd Ca phlo 8an Vif.T;E o}l IiM Tow;, 4i Ns;yl" Thi Mltrii KIEi, Phrtds s, QueE 3, Thbh ph6 Hd chl MiDt2 ViCt NlIIrrftuy& Dirb Mo c6o Oi ct t"L tqp nhlt cho nlm kdr th'tc trsly 31 lh64 12 nrm 2019 (d6p ti€o)
Miu BoYTCTDHN(RonM thao Thnns tu sd
4920)4/TT-NHNN ngdy 3l thdtg 12 ^dn2011cia NBan bn8 NhA ndc ViA Non)
Ch& t,.ltrs tin dpg
Tii saD 6i chlnh noi bdng c6 nii ro tfn dung dugc trlnh bly theo Ioei ai sln nhu sau
TSi Dgty 3r $6ry 12 DIm 2019
Chrla qud hgn vl chua bi suy giam gi6 triDA qu6 han nhung chua bi suy giAm gi6 triBi suy ginm gi6 tri
Gi6 tri g$p
DF phdtrg rrni ro
Gi{ tri riDg
I rcn grn rqr
NHNNVITTrtfu VND
Tiln giri vn choYry dc d chttth dpg kh{cTrifu VND
Cho vaykh,tun htngTriQu VND
Cling ktodrtrq diu tu
Trieu VND
C6c Oi rin tilchlDt kh6cTrieu VND
T6rgTrtfu M{D
929.141 9.142.216 12.706.618306.5t0981.428
1.229.192922
7 t .012
47.630.376307.502
1.429.811
3.582.523
3t7.437
929.747 9.142216 33.994.686 3.959.960 1301.126 49,i1;7,155
(4s2296) (10t.r5r) Qrnt2J G3Lrffi)
929.747 9.1t2216 33542.390 3.651.102 1230.114 4t.735JE9
Du phong rii mDs phdng cu thdDu phdng chung
(204.t69)(248.t27)
(105.108)(3.7s0)
(7 r.012) (3E0.2r9)(251.817)
z((((((
(4s2.296) (108.858) (71.0t2) (632.165)
,rb. - '-. _r I )(((( ((( (( (((((((( (( ( (((((((((((((((((((
.\-(
( ( ( ( ( ( ( ( ( (( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (
N:ir lnry Thuou md C6 ohln Ern Vi&16.4n!YTo'&412Ndy&rttM t Ki.i, phdnr s, eufn 3, Thrni ph6 Hd c'hr Mi ,vrFN",'lr'uy€a EIDt b6o c{o ttl ttrrt hep dia cho m }tr rh6c ngly 3l th{r8 12 nim 20f9 (6tp tbco)
Mitr B05/TCTD.HN@an hnnh hco ThAnB h, sij
19/2O|4m-NHNN ^gdt
i) hn 8 12 Dnn2ohdia NBtu hnng Nhd n'niE Viet Nan)
T3i ngiy 3l th6ng 12 nim 2018
Chua qud h{Il vA chua bi suy gidm gid triDE qud h0n nhunS chua bi suy gidm gid triBisuy gidm si6 tri
Gi6 tti gfp
Dy phing rti ro
Gl{ tli rdDg
Dg phdng rtl roDu phbng cv th6Dy phdn8 chung
llen glll t{rNIINT{VI{Tri?u YND
rren gu vo cnovay cAc t6 chtr(n d+ng lh{cTrieu VND
Cho veyk'h6ch hlngTriiu VND
Cllnng kltodnnq itlu h.
Trifu VND
CCc Bi sln tlichlnh l(h6cTri€u VND
r ongTriQu YND
513.958 6.618.620
L317.258
513.95E 6,618,6m 29,691.6t 6,M4l25 1252.026 U.2W.597
(3N.s32) (12t,59n (79314) (54t.4/'3\
513.95t 6.67t.62t 29.U9.9!6 5.952.v24 t.t72Jl2 43.56t.154
28.122.67E2t6.489751.301
L 171.5141.19t
19.314
41.844.O31
2t1.6t72.t47.813
4.157.267
(t26.351\(2 r4.181)
(115.747)(5.t50)
(19.314) (321.412)
Qn.03r)
(3.OJ32) (t2ts97) o93r4) (541.44i1)
iifi,r,.;z..i 4 Fid lo!
6l
Ntlo hitr8 Thu0Ds md Cd phir Bdn viftTt ot| HM To.", a, NFyt" Tr,l Dttrh l,o'.i, Ft'EdDr s, QI{o 3, Thlnh ph6 Hd chl Mtnb, vie. NrmThuydt d bao ctu di chlnh bqp rhlt cbo nlm kdr thtu r8i'y 3l th{ns 12 nam mr9 (ti6p rhco)
M6u B05/TCTD.qN(Ral M,th th.o Th6,tg d, si
49/2014/TT-NHNN ^gdy
31 hn B 12nnn2014cia Ngda hA^g Nhd ntdc viat Nan)
Qud hfntr6n 360 ntlyTriiu VIYD
Thont tin va u6i ng ciacdc ai sdn tli ch[nh qud han nhung chua bi suy giem 8i6 tri nhu sau
Td rgiy 3l thdog 12 nlm 2019 Qudhqr Qud hgtrddn 90 ngiy tn 9l d5n ltO nslyTriQu VND Trieu VIYD
t39;t 4634
Qu{ hptir lEl d6n 360 ngly
TriQu vllDT6ng
Trieu vND
22.40029
5.65557
138.179t02
306.580Cho vay ktech heng - 80PCdc tAi sd'n tli chinh tlldc
Ti Dgly 3r lhlbg 12 na,l 2I}18
Cho vay kh6ch hane - gop
C6c tli sAn t}i chinh lh{c
Qu6 h{n Qud h+ntir 9l d6n lto ngiy tn 181 it6n 360 nsiy
Trieu VftlD Triiu VND
13.062133
Qu6 h+ntr6n 360 ng yTrieu Vf\D
longTriiu VND
I8.404334
93.898731
2t6.4t91.198
139.780 22.429 5.7 t2 139.581 307.502
Qu{ hgnd6n 90 ngiryTriiu VIYD
91,125
91.t25 13.195 It.73t 94.629 217.6t7
6E
( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (( ( ( ( ( ( ( ( ( ( ( ( ( ( (((((( ((
NBiD }l}rs Ttuvns Eai c6 phh ErD viitTbr ahl HM Torr, al2 NBryfo Ttl Mitrh KtrliPbutlr s, Qufu 3, Tthh ph6 HA chr Minh, vier N'DThuydI birh b6o cio tti ctunh hqD Eh6icho Da,r I6t rhtrc ngly 3r rhlng 12 dE z)r9 (ti6p th.o)
MIu B0s/TCTD-HN(Ban hAnh rh.o ThAaB tu sd
4920)4/T.-NHNN nSdy 3l thdnq 12 ^dn2014cnd NtAn hn"g Nhd nabc viet Non)
O) Rni rc thi tnrlng
(i) Rti ro lii sudt
Rrii ro lfi sufi phdt sinh do c6 nhtlng thay d6i va la.i suAr c6 nnh hudng diin gi6 tri cia c6c c6ng cu tlich(nh. T6p do& st c6 rguy co chiu nii ro l5i suA do s[ k]6ng tuong xfng hay chenh lech giila ngeyd6o han ho& ngay xec dinh lai lei suit cria c6c l;li sa'n ve nq phai rli ve c6c c6ng cu ngoai bAng trongmot ki nhAt dinh.
TAp doen thudng d6n ttlnh ilrnh gi, ch€nh l+h lii suit, so s6nh vdi cdc thi trudng trong nudc vA qur5c
t6 da c6 nh0'ng dih chinh kip thoi. Th€m vao d6, vifo ,p dung cac quy trinh quni Ii rui ro noi bO ciingtro nan hieu qua hon nhd vi+ trian klai HC lh6ng Quan ly v6n t6p trung va HC th6ng Thanh toen 6ptrung, the! il6 toan bO c6c giao dich v5n vd thanh to6n cta TAp doan dau do HOi sd chtnh thuc hien.ViCc d6 cho ph€p TAp doAn giem s6t hieu que hon c6c bi6n d6i vA v6n va giAm cAc sai s6l c6 th6 xeyra cong nhu;hilng tht tuc phri'c tqp kh6ng can rhi6t.
DQ nhgy vd lat suol
Tap doln chue rhuc hien pha, tfch dO nhay d6i voi lai sufu l8l ngly 3l th6ng l2 neln 2Ol9 va ngly 3ltherg t 2 ndm 2Ol E do chua dt cdc iliiu ki€n vA hO th6ng cs so dif lieu vl th6ng tin iliu vlo.
Phdn ttch tdi sdn vh nq pluii trd theo k! dinh tqi lai suit thv. c tiXi dinh lai lei suir rhUc G lA rhoi han cbn lai rinh rtr rhoi diCm k6r thfc k, beo cdo cho roi hi rlinh leilai suit gAn nh6r hoac thoi gian d6o han cta c6c khoen muc Gd s.tur ve nq plxii trn, rUy ttEo y6u t6 neod6n s6m hrm
Cdc gin dinh vn diau kion sau ir6 duqc 6p dqng rrong phen t(ch ki dinh tei tei suar rhuc G cta c6c lAisAn vn nq phei trA cua TOp doen:
r 'Ilan mlt; c6c c6ng cu tei chinh ph6i sinh va cdc tei sin Ai ch(nh khdc; g6p v5n, diu tu rltri han; cdctai se, kh6c Oao g6m tei sen c6 dinh vn Ai sAn c6 khdc) ve cdc khoin nq phei tl1i ki6c dugc x6pIoai vtro kltoen muc kt6ng chiu lAi.
. Tien Cui tai NHTINM{ dusc x6p losi vio dAn gui rlunh to6n do d6 ki h?n dinh lai lai sufi Guc riiduqc x€p loai vlo khoen muc rl€n mgt th5ng.
. Ki dinh lai lei suit thuc d cta chrrng ktorn dAu tu duw t(nh d\ra tr€n rhoi gian ddo hao thuc 16 leithoi ati6m k5t rhfc hi kd ro6n n&D cia rtmg loei ching kho6n.
. Ki tlinh lai hi suir thuc t6 cta c6c kloan riln gni rei vA cho vay crc t6 chtc rin dung kh6c; cdckhoen cho vay khdch hAng; cdc khoAn ridn grii vA vay c6c d chirc tin dpng k}dc vi ti?n grh cuaktdch haDg (tuqc x6c dinh nhu sau:
- Cic khoin muc c6 lei sudt c6 dlnh kong su6t rhdi gian crla hqp d6ng: lci dinh lai hi suir rhucte dva u€n rhsi gian cdn Isi cta hgp d6nt rfnh rt thoi didm k6t rh6c k! kri to6n nnm.
C,*.9:-..]: "9lai
suft lna n6i: hi dinh IBi tai su6r rhuc 16 dlra tren kj rtinh Isi hj su6t dnnh6t dnh tt lhdi di6rn k6t thrtc lc, t6 106r nln.. K! tlinh lgi lai su6_rhuc t6 crta khoin muc ph{r hanh giAy td c6 gi, dua u€n rhdr gran d6o h{n cdn
bi crra ttng losi gi{y rd c6 gi6.
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tlJ.t
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69
Nsitr btrs Thuuq lr|i Cd phln Bio viftri.
"m rftr,r to*i: liz Ndvln Thi Mbh Khri, Phuurs s, QuTn 3, Th.lDh ph6 H6 cbl Minh, viCt NoE
.Ihuydt mhh b6o c6o tli "tt"t Lqp ohAt cho nr- kdt thdc nsAv 3l th{ne 12 ntrm 2o19 (d6P theo)
Ki6'lgchiu hi
Tri& vNDDlItri f thdnSTrieu VND
MEu BoYTCTD.HN( Eo^ h)rh theo Th6^8 u sd
49Q014/Tr-NHNN nSdt 31 tMns )2 ndn2014ch Neaz hdzg Nha nrOc ViA Nan)
T$ ryly 3r rhtrg 12 dD 2019 Tt I d6o3 th6rs
Trilu VND
2.659.84
TL h€r 3d6n 6 thdnSTrifu lND
T& tr6n 6it6n D th6ngTrilu VND
Tt trOD Id6n 5 DItrrTri{o VND
Tftns ItrTrieu vND
Td sttrTian n$tTia" 8ti l+i NH}{rwNTian srfi vA cho vay c6c d chftdr dung kh6c - gop
Cdc c6ng ca Oi chlnh Phdi sinh
vl c6c Ai ser Di chhh kh{cCho vay khrch hlng - goP
ChrhP khodn dAu lu - gop
Tli strl c6 diftTti s& C6 khrc - sop
Qu6 hgnTriF VNI)
1.2tE.008
1t.934
426_gt
22.336
929.1n
6.112.429
TdqgTrico VIID
4 .gt929]41
9.182.236250.000 lm.m0
3tE.7361.rm.9512.659.133
22.33633.994,6E6
3.97 t.2591.190.95 t2;t11.061
9.159.391400.069
t2-614-390669.926
5.E | 7.185r90.03 |
3.6E8.5EE300.000
405.383452.21O
4Zt_t4t1.510.287
1359,942 4.6A7.191 17.261.676 15,944,123 6.?51.216 4.088.58r 857.593 t.99L023 52.44E.94
Nt Dtli lriTian grli vl vay crc t6 chirc tlndung khrcTian 8ti cta kh&h hAns
PhIl hlrh gi6y td c6 gi,c& khoen nq kJtrc
90.M7
967. t00
6.452.6A46.97 t.930
l0
9.435.3r035.218.568
2.452;126967.100
2.661.4917.485.759
32L1358.595.E75 8.354.0E7
3.t103;t20.3792.449.546
471
L057.r67 13.44.64 10.147.250 8.917.010 A357.?51 6.169,925 411 &tt3.704
Mfc che fY cld vdl lals t4iba4MtE cltrh nhty dE Yfi lnlsult rSod bang - gop
1359.942 3.630,630
(t,73rJ61)
3.t11.012 5.796.E73 (2.659394) (4.2,6f,(69) (5.312.332) 1,991.557 4315,219
(r.flI36r)
Mtrr diatri Dhty dE vdi liis t 4i,rsod bary
1.339.942 1.89.269 3.t37.012 5.796.E73 (2-659.794) 14.268.69) (5.312.332) 1.991.st a64.8s8
70
( (( ( ( ( ( ( ( ( ( (( ( ( ( (tro
(((((((((((((( (((((((((( (( ( ((
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Ngir htDt TtnsE( [lli C6 Dblo BiE ViarT& ohl HM Toetr,4l2 Ndylo TU MioL Kbri, pr,,rtDg S, eu{D 3, Thrnh phd Hb Chf MiEh, vifi Nrs,rEuy.t Eirtr bio do tli chtuh hqp ohlr cho ttr tdt di,ic ngly 3l rh6r8 12 rlm ml9 (ti6p rhco)
MIu BOs/TCTD.HN@a ha"h theo Thbns tu si
49/2Ol4m-NHNN tgdy 3l thilE 12 ndn20llcna NEA hn^B Nha
^ntE viet Nan)
TrCn 5 nlmTrilu vND
T6neTrifu vND
506.749513.95t
Td nsly3I tntus 12 E2018Qud bstr
Tri{u VND
961;790
80.512
Xb6rychiu El
Trifu VND
506.749
22.591
Ti tlen 3ddo 6 thtugT CU rND
Ti .I€n 6d6o 12 thitngTrieu vND
Dutri r thCrgTriiu vND
Tt I ddr3 th6ng
Tricu vND
Tt tr6n Irt6n 5 nlmllrifu VND
Tti CnTi0n m6!Tian 8ti hi NHNTWNTion sid vn cho vay crc 6 chrrEt{n dqrg kh{. - gopqc cOnS cu tni cunh ph6i sinhve ctu Ai s& tii chlnh khdcCho vsy kbrch hlng - sopCh'tDg lto6n da'r ru - sopTli sAn c6 diohTni snn C6 kt6c - gop
513.958
5.420.625 807.995 450.000 6.678.6N
9.008.384
22.59t29.694.68
6.0E5.E24167.628
2.835.185
12.2A6.9t6500.0m
3.E69.?03E0.000
2.918.649480.374
368.M92.925.t10
TO.9t7711_7E31.328_557
767.6282.154.673
r.04E.302 5i80.r98 M.942-967 8.594.9r 4.399.703 3.39.023 t.Dt.rsg r.012im 47,101.021
Ns phdi tdTib grii vA vay clc 16 ch'ic ttndqns ldr.TiAr gti crla khrch hansPhft heoh giAy rd c6 si6CAc khoan nqkh{c
36.723
9t4.084
6.662 2807_341_151
l0
1.466.9305_657.524
575.0009.t65.912 '7.724.062 3569364 551
8.1U.21033.495.353
l09t4.084
950.8m 14.003.,147 7-1u.45[ 9-140-q12 l7AM2 3J69.361 5Sr 43.113.557
MfE ch6nh sy ctDr vdi tiildt Eoi baryMfc dl€nh drty ctm vdi tEisDlt 4oti baos - sop
1.04r.302 4.429.391
(r59l)Jn8)
939.520 6.410,511 (S.vr.:2tg) (4.325.039) 1n6.fi5) t.04?'l49 t9t7.ffi
(rsgo.tst)
Mft dr€nh rity ctor vdi liiloh Doi DBod bang l.u&3{r2 2-8:l&533 939.5m 6.470.517 (S3r.259) (1.325.039) (n6.m5) 1.M2.149 2396J0E
Beng dudi dey tha hiCn Ei sudt thuc t6 btnh qutu cta nhilng cong cu tei chlnh chiu te.i vdi thsi hsn vi dsn vi tiCn t€ kh6c nhau7l
NrlD ht4 Tblrvns D{i C6 phAn Btu vlelTL Ehl HIM Tot,;,1ri Na;r& ThlMi Kh!i, Phuh! s, Qolo 3, Thlnh rh6 Hd chl Minn, viot Narr|
Thuya. miDh bao clo tli ctl"l tqp ntrit cto r.lm kdt tbfc trgly 3l thrtrg 12 dE mr9 (daP th€o)
Miu B0YTCTD.HNBan hanh fieo Th6^g tt sij
49n0I4m.NHNN ^gdy
3l tMnB 12 ^dm20l4cia Nsan hdns NhA ndc vi€t Nan)
Tt treD 3dh 6 th6rg
Tt tr€n 6d6n 12 6dD8
Tn EAr Idfu 5d|r TraD 5 nlm
952% 11.23% 1055% 5.O2%
Td rgly 3r tMng 12 dm 2019
Ttl C.Tian $)i ai NHNI'IVN. vND. Ngoar teTian g$ ve cho vay cdc 16 chtc lln dung khrc. vl{D. Ngoer tC
C'ho viy khr.h hlng. VND. NsosireCh0n8 kho& dlu tu. VND
Nq Dhi| trrTian Bli vA vay c6c t6 ch0c tln dung khdc. VND. Nso{r tlTian 8ai cr)a khAch hlnS. vl{D. Nsosr te
PMt hlth 8i{y tU c6 gi,. vND
Tt r dln3 OrngQud hjn Drtl I thdng
r,20%0.50%
N/A2,38%2,18%
t1,46%5,601o
10,92%5,O29.
N/A N/AN/AN/A N/A
5,41%2,53%
6,NN/A
6,20%N/A
N/A N/A
to,35%5,99%
to,9t%5,91
I t,64%5,95%
rc,2a&N/A
8,62%N/A
N/A 6.00% 6.12%
2,669a2,38
4,6%2,53Ea
4,60fiN/A
N/AN/A
5,24%0,oo%
1,96%0,00%
8,200,00%
N/A N/AN/A
N/A
8,35%0,00%
9,@%0,00%
6,m%0,Nq,
8.50% N/A N/A 8.80% 9.5t% N/A
( (( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ((( (( ( ( ( ( ( ( ( ( (( ( ( ( (( (( ((
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I$ ._Br"-1"".* .rr .6 phln Etu vifrr or-rht HM Tosn,4l2 NSuyln It{ Mirh IODi. phurns S, eulD t, Thhh phd H6 Chf Minh, vi{r NrlII Duy€l nrlrt bdo .lo Oi ct rh hoD rllr cto nlE klt rh;c ogfy 3t tl,rog rZ olllr :Orr 1ti6p rl*l'
Tti ESty 3l at6rg 12 orE m18
Qu6 h{n Dudi I th6ng
Td drTiln sii rai NHNNvN. VND. NSoAj taTian gti va cho vsy c6c td chtE (n dunE khrc. VND
' Ngoqi taCho vay kh{.h hang. VND. NSoer GClhirng khodn dAu u. vND
t2,t8%5,$%
((((((((((((((((((((
MIr B0s/TCTD.HN(Ran hd^h theo Th6^s tu sd
1912O14/TI-NHNN a$J 31 tMas 12 fin2014cia NEA4 hd^t NhA nwc viet Na )
Tri r ddn3 th6ng
TTEfu3ddn 6 rhing
Tn tran 5d6n 12 lb6ng
Tt tI6E 1
a6n s nrn
1,20%0,50* N/A
N/AN/A N/A
N/AN/A
N/AN/A
2,54q5,34%2,68t$
5,93%N/A
N/AN/A
1o,45%5,tt%
9,96%5,69%
t0,53%5,77%
I l, t3%5,90%
10,29%590%
8,53%N/A
Trtu 5 dn
lo,6t 10,55% 9,26% 5,59%N/A
Nq ph.ai tr!Ti€n grli v! vay cec d chrtrc tfn duns tn6.I V}ID. Nsoqi r€Tiln Ah c'la tt6ch hang. ,\/ND
. Ngoor !ePhdt hlnh $ay td c6 gi6. VND
N/A 3,15.k2,12%
5,05%2,65%
5,24%N/A
N/A5,43%o,N%
1,71%0,00%
7,950,m%
N/A N/AN/A
N/AN/A
8,23%1,15%
8,64%0,00%
6,01N/A
N/A 8s% N/A
13
Nstr ]rlns Ttuors Eg Cd phln Brtr ViflTt! Db! HM Town,4l2 NruylD Thi Minh I$!iPtutnt s, QofE 3, TtlDh ph6 Hd chl MiDh, viet Nrn'Ihuy& EiDh Mo clo Oi ch,[h hqp nhltcho nlm k& thdc ngly 3r thdns 12 nlm mr9 (d6p th€o)
Rtli to tl gil c6ng cg vdn chi s0 hiht
Tip doAn chiu nii ro vA gi6 d6i v6i cdc c6ng cu v6n cht sd hitu. Rui ro va gid fien quan d6n c6c khodn dAu ruvAo chimg khodn v6n kiDh doanh iluqc quen ly qua viec phan dch cdc bi6n dong cta gi6 thi tnrong vl quy6tdinh dlu tu phq thu$c vlo muc ti€u thu lqi Dhu6D nS,n hqr.l. Dlu ru vAo chtmg kiodn v6n sEn sang dl b5nphu fiuoc vtro muc tieu kinh doanh cria Tfp do;n c6 tfnh itiln muc tiCu da d8ng h6a daDh DUc iliu tu.
PhAn ch.10 nhay
Vits drnh gi6 aro nh{y cta rui ro thi truong d6i vdi cdng ctr v6n chi sd hilu se cin duqc thuc hien dua u€n sgbi6n rtQng cta gid c6 phi6u, trong khi c6c bi6n s6 kldc git nguyen kJlong d6i. TAp doan sE rhw hiCn viecphan tfch ve trtnh bly d0 nhfy cia nii ro thi Euong kii c6 hudnt dan cU lhd tir co quan qu6n lj.
n) Rii to tiin tC
Rii ro tian G h loai rui ro rn} gi, lJi cia c6c c6ng cu di chinh bi thay d6i xuAt ph6t ri nhnng thay d6i va rigi6 h6i dodi.
Mlu B0YTCTITHN@o, ha heoThans n sd
49/2014/TT-NHNN ttb 3t tM,E 12 ^An2OI4cia NgA^ hn B Nhn nutc ViCt Nom)
fi
Ngan h)rg vl cont ty con iluqc thenh lap va hoar d6ot t?i ViCt Nam vdi ddng dAn b6o c6o lA VND, d6ng tiingiao dich chlnh c$a TAp doin cing l} VM. C6c tAi sen rei chinh va nq phei tra t}i chlnh cia TOp doan chty6u bing vl\lD, mQr phin bing USD vi EUR. Tuy nhi€n, mQt s6 di san t}i chfnh ve ng phii t ri ai chinhkhrc cria T6p doan hi brng c6c d6ng ri6n I}{c ngoeLi VND la USD vI EUR. TA! doen & d'ra ra r$t hC th6nghar mic il6 quen ty tr?ng th6i cua cdc ddng dAn. Trgng th6i ddng ti6n dr-rqc quh ly dua tr€n co sd hlng nglyvl chi6n luqc phdng ngira rui ro duqc TAp doaLn st dung dd ddrn b6o ring trang th6i cta cdc d6ng tian duqcduy trt Eong h0n mnc ire fti6l 6p.
Tsi ngly kiit thric k' kii todn n5nr cdc ti gi{ h6i do6i chinh duo.c Tap doan 6p dung nhu sau:
TY gid h5i doii lri ngly3ul2l20l9 llllu2ita
USD/VNDEUR/VI{D
23.1902i.0'17
23.33526.395
.(
rd't4
Nsin halt Thu{,trg nd C6 phAn BrE Vi$T[. rhl HM Torq 412 Nsuy&r Thi Mi"h xr,aiPhutDs 5, Qo{[ 3, Tltri ph6 Hd chl Mltrh, viar NomThuy6r minh b6o do rti chhh hqp nhltcho n k€t dilic ryty 3l OIDs 12 nnm 2019 (ti6p th€o)
Ml'r BOYTCTD,HN@aa hnni th.o Thnns h. sd
49/20)4m-NHNN ngdJ 3l hhg )2 ndh2014cna NgAz h)ag NhA nuh YEt Nan)
Tti sinTidn rr{tTiin gtri ei NHNIWNTian grli vl cho vay crc d chi'c tindung l(hdc - gopCdc c6ngcu lii chinh phdi sinh vecAc Ai sAn t chfnh kh6cCho vay kirch hang - gop
Chrhg l:lDrn dau tu - gop
TIi snn c.i dinhTAi sin C6 klrc - gop
Ng phai hi vA v5D cht sA htuTiAn gti vi vay cdc t6 chrrc tindung ldracTiEn Ani cia kn6ch hargPh6t tarh si5y td c6 si6CAc knonn nq khdc
Ti+ng thdi ti6n t€ noi bnng
Tr$tg rh{i fian 4 ngo+i MrB
339.507905.939
81.02323.808
(1.020.360)920.144
Phan loar Oi sh vA nq phei tre theo ngogi tC da duqc quy d6i sang VND tei ng]y 3l th6ng 12 nnm 2Ol9 vengay 3l tbdng 12 niJn 2018 nhu sau:
Tti nsly 3l lh6ns l2 nim 20t9 vl{D USD EUR fidn t{ kh6c TiingTrieu VND Triiu VND Trieu Vr{D Trieu VnaD Tri€u VND
966 5.145
6.',148.N2 2.4t3.546 1.599 13.089 9.182.236
1.042.69633 073 938
3.971.259r.190.9512.676.336
22.33633.994.6t6
3.911.259L190.95 |2.731.067
\
t.t'1
54;73t
49.944.6i24 2.473.496 8.565 lE2v 52,Wv23
1.1t3.42534.9E2.3322.452.726
959.130
9.435.3103s.2rE.56E2.4s2.726
967.100
2.121.485231.990 12a 3.918
't.4tt 559
45.707.613 236t,2U xza 4Air7 4E.073.7M
4.At.Ots tt22t0 E237 13.757 4.!75219
(r.t53.(M) 135.922 (13.93E) (1.731.0m)
Trpg th6i tidn t{ n{i, ngogib,tug 2.3tt.0ll 24t.132 (5.701) 13.757 2.W.199
N
t\l
75
NCn htDr Thuvns mg C6 phin Bro ViftTbr D}r HM Towr,412 Nsuy6r TtlMitrh Kh.iPtutrg s, Qu|[ 3, Tblrh ph6 H[ C'hi Mtob Yiar NmThur& ltlinh blo c{o tti chI| bqp itcho dr k€t thtu Dsly 3r rhlDs 12 DID 2Or9 (tiap th€o)
Tgi Dgty 3r thdnS 12 D.Im Zlrt VNI)Ttieu VND
Mlo B0s/TCTD.IIN@an hnhh hco Tt6q tu rd
49/20I4CT-NHNN ngd 3I "tag
12ndh2OI4.ia NgAn hAng NhA ^tic Viet Non)
USDTrieu VND
Tiln tf kh6cTrieu VND
r ongTri6u VND
EURTrieu VND
30.57r
u,
(1,-
,?
E [-
Tli siDTian m{tTian cui lai NHNNVNTiin iui v) cho vay cec t6 chic tindung ktdc - 80pCdc c6ng cu tdi chinh ph6i sinh vac{c t}i sin Ai chinh khdcCho vay khdch hhnS - gopChtng tho6.n diu tu - gQp
Tli srn c6 itinhTU sdn C6 kh6c - gop
Nq phli ht vI v6n chi s& hftuTiCn gui vl vay c{c t6 chric tindung !${cTiln gti qla ktdch hengPhdt tanh giiy ti, c6 gi6C6c ktoin nq kidc
839
4.86t.609 1.787.3E9 6.455 23.t67 6.67E.6m
(8s.368)644.532
(7.9t9)
3t.634
44.446.fi7 2.60t303 (62' 53.738 4?.101.023
I l5.t7E29.0!.5.9366.085.824
767.62t2.796.551
22.59129.690.4686.0a5.aU
767.6282.835.18s
298.522474.659
176.81739.299
506;t495t3.95E
, 691.781409.061
f,r
7.012.42333.055.64?
l090t.391
- 8.704.21030.355 33.495-3s3
- l0st1 914.0t4
290
5.116
q.n6A7r 2.1M.OA 29t) gxt2 43.113.67
!.470.1x 495279 (9r5) 22.ffi 3.9Ei7 .361;
(12t6,2641 (2ts.610) (19351) os9rzzs)
2xa3fl2 2fl69 (1,.26f1 22lf6 2396.141
Trpg rh6i tih 4 nlii btn8
Ibng thii dan 4 ngoqi bdrg
Tr.Dg th6i 6ttr 4 lloi, rgogibtng
Tai ncev 3l th6ns 12 nem 2ol9 vA nsAv 3l thdns l2 nam 201t, gid dinh dr ca cdc y6u 6 bi€fl dong,kl6c' d&tia ri'rii rult. Hrione ttav o6i, ui6n il6ns t, gi, khong c6 inh huong ddng k6 d€n lqi nhuan hqp nhet sau thue
Mi vl Top itoln kh6-ng c6 trang Oei riln € rrong y6u d6i voi c'c ti'n le klldc vI{D lai nglv bdo c'ao'
rj16
1
(c)
Nsin htnE Throns md c6 phill Bin VierTdr Dbt HM Town,4r2 Nsuyh Iti MiDh Xb.iPhuttr8 s, QulD 3, Tb}!h ph6 Ht ctl Mitrh, vift NanTtuydr Ditrh b{o c6o tni chtuh hqp trh{tcho olo kat l}6c osty 3l rbars 12 dE 2{r9 (tiap |hto)
MIu BO'TCTD.HN@dn hanh heoThongtut6
492O|4/TT.NHNN n|ay 3l tlalng 12 idm2014cno NSaahdnt Nhd nrtc Viet NM) ;
(Jr{
iiRti ro ahrnh khoan
Rti ro thanh kho6n ltr mi ro Tap doan gip kh6 khln uong vi& thuc hien nhing nghia va cho cdc khoinng phdi H tai chinh. Rti ro thanh ktoan phrt sinh klti Tip doan c6 th6 kh6ng dri kt6 nrng lhllc hi€nnghia vu tre nq kli nhihg khoan nq phAi mi ttri chinh nly den hsn o nhifng thoi di6m binh thuong ho&th6 khin. Da giem thiEu rui ro thanh klroin, Tap doen phei huy dOnS tt nhiAu ngu6n da dsng kiScngoii ngudn v6n co bin cria TSp itoln, it6ng thoi Tflp iloln cln c6 chfnh s6ch quin li lii siLn c6 tfnhthanh khoAn linh.hoat, theo ddi dbng tian uong lai ve dnh thanh kloAn hang ngiy. Tfp doln cnng cinddnh gi6 dbng riln du ki6n vI khA nlng sin c6 cta Gi sin bao ddm hien lai tsong tnrdng hqp can huydQng thEm ngu6n vrin.
Rti ro lhanh khoen con duqc hen ch6 th6ng qua vi& nirn gie tian mit va c6c khoin tuong duong t*ndudi d4ng rni kioln titn grd thanh todn lei cec d cht'c tin dung kirc, c{c ktodn tran grii tai NHNNTVNva cac t6ihrlrc fn apngkhdc vh c6c gi6y tdc6 gi6. Crc tilCan toan c6 tinh d6n y6u 16rrii ro ciing duqc
st dungdequan ly rui ro thanh khoen.
Thdi gian.d6o han cia cdc Gi sfin _v] ng phdi rri lh6 hien thoi hen cbn IEi cia.tli sdn va nq pheLi re tlnhrtngry k6i th'ic lcj, k6todn nam d6n kli rhanh ro6n rheoquy irinh trong hqp d6ng hoa-c trong di€u khoinphat hlnh.
Cdc gid ilinh vI diau kien sau dugr ,p dung trong phan tfch thoi gian ddo hen cta c{c tai sen va nq phei
tre cria TSp doln:
. Tian gti. Bi NHNNVN iluqc xdp vao loei riAn gui thanh toen, trong d6 bao gdn ri6n 8ri'i du trt bitbuoc. 56 du cia tiCn gti du tri! bel buec phu thuoc vlo thanh phAn ve ky hen cia c6c khoAn tiengui cta ktdch hang tgi Tip doln.
. Thoi gian diin h?n cta cdc khodn tiin gui t4i vA cho vay c{c t6 chtc tfn duog khec, cac c6ng cu Aichfnh phri sinl va c6c tei sao Ai ch(nh ktdc ve cdc khoen cho vay lhdch hang duqc xdc dinh dEavlo ngiy d6n hqn cta hqp d6ng quy ttfnh. Thoi gian d6n hen th\rc t6 c6 thC thay d6i do c6c kh6 uoccho vay ituqc gia han.
. Tldi gian d6o hao cria chrhg kiodn diu t'r duqc tinh dra t€n ngay ddo h?n cta t'Jng loai chtngkhodn.
. Tlrdi gian d6o h?n cta c5c khoin tlAu nr g6p r5n mua d phin tlugc coi Ia ten 5 nem do cdc khoendAu nI nay ki6ng c6 rhdi gian d6o h{n x6c dinh vA TAp doen c6 y dinh #m gi0 l6u dAi.
. Thdi gian d6o h$n cna tli sin c6 dinh duqc x6c ilinh dt a veo thoi gian st dung h u ich cdn lgi ctetei sdn.
Cdc k-ho6n d€n gii vI vay cria c6c t6 chtr tin dunt khdc vA cdc khoan tian tui cta kl6ch hlngiruqc xdc dinh dua vtro tinh ch6t cua c6c khoAn n}t hoFc thoi gian d6o hgn u€n hqp d6ng. TIikhotn ti€n gni thanh ro6D ti c6c 16 chriE tro dung l$6c va dan Srii lhanh todn duqr rhu. c hiCn giaodich theo y€u clu cua tlrdch hlng vi do d6 duoc x6p b{i khonthi h{n. Thdi gian ddo hen d5ivoicdc khoAr vay va lian gui c6 ki h[Ir dugc xrc dinh dUA tr€n ngly ddo han theo hgp il6ng. TrongrhUE t6, c{c khoin nay c6 dd duqE t6i tuc v} do d6 duy td trong thdi gian dei hon Gdi gian il6o hgnban d6u
77
t5
\
r)
/.,
,._1
I
j
N88r htrr Thuons mst C6 phAn Btn VietTba nht HM Town,4I2 NSry& ThiMi K"bd, Ph'rtn8 5, QuTn 3, Thlnh ph6 Hd Cht Minh, Vi€t NsmThEyat mhh b6o c{o Oi c rh hqp nhlt cho oatrl kdt thtc rsey 3l rhdns 12 nrm m19 (tidp rheo)
MEu E0VTCTD-IIN(Ba hdnh theo Thing tu sii
49D0I4m-NHNN ngdt 3l utns 12 nd 2U4cna NBaz haa| Nhd nai'c Viet Nan)
Qu6 hetl Trotr8 htnTxi ogly !l thing 12 nln 2019
Tli silTian mlrTian g.ii rei NHNTWNTien gfi vA cho vay crc t6 choc ndgns k,ldc - gop
C-{c c6ng cu t}j chlrfi ph{i sinh v}c6c tei sin Ai chlnh khdcCto vay kh6ch hAng - gopCrllnns klrcrn dAu u - sopTai sen cd dinhTIi sAn C6 khrc - gop
Trio 3 t[tngTrilo VND
Ddn 3 th6ngTrilu vND
E{n r th6ngTri9r VND
426.64t929.147
ffi3 thfng t2 thang 5 raD
T.ifu vND Trifo vl{D Tricu vND
6.172.429 2.659.801 350.000
Tr€lr 5 na[lTrioo VND
T6nsTrltlt vND
426.Ut929.14't
9.t82.236
852.?48
? L900
435.2602.265
2.544.327553.595
9.670.8521.928.1Ur.190.951
9'17.569v 253.r93 197.325 659.936 61 l.l l0
7;t t94.t17.416
199_925
12.352t036a.147
250.03r5.945.216
E39.m4
22.33633.994.686
3.971.259t.190.9512.11r.61
921ffi 475.t)4 10.882197 7A4L1S2 ll.ALM 7.195.3vt t3.78-076 5LW.927
Nf phii tFiTian gui vl vEy c6c d chrtc rfrdurg khdcTiCn g'ri cta l}|6ch hlnsPh6r hArh gidy d c6 gi,C6c khotu nq khac
6.478.'l9t't.519.190
l0181.262
321.135t6.949.962
3. t70384.488
'!.120.319
2.449.546t24.tol
411
24 845
2 615.3846.967.966
9.435.31035.2r8.5682.452.126
957. rm246.404
14.215.853 9,U9.154 17.658.755 6.t 4.0?n 25316 4a.073.704
Mfc chaah thrnhkhotn rbrg 92.ffi 435.!r4 (3.363.656) (2.407.502\ (6.0t7.6t9) r.10r.364 tt.ml1fr 4375.219
78
(((((((((((
( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ('1 ( ( (,( ( ( ( ( ( ( ( ( ( ( (
Nrin htt{ ThuuDs dd C6 Dhltr Btu vilrTM nhi HM To*n,412 Nsry& ThiMjnh Kt'!i, pbudllg s. eu0D 3, Thhb phd Hd ChI Minh, vtt Nis,Thuy& mi blo c6o tti cUnh hqp nl r cho nrh kar lli6c nsly 3l !b6ns l2;!n 2019 (dtp fi{)
MIu Bos/TCTD-HN(Bon hnah heo Th6ng M sd
492014/TT-NHNN nqdy l1 thdnq 12 ndn2014cna Ngdn ln8 Nhn nbtc Vtat No,r)
T{l ry}y 31 lidr8 12 rdEr 20ltOu6 h{!
T161 3 thr(DsTtifu vND
Dh 3 rhtDsTrifu VND
Dc[ I rhtusTrifu vND
TL lren I Tt tr6D I5 nlm3 th{4
Trifu vND
Tltrtu3d12 th{ng
Trieu IND Tripu VNDTrtu 5 nanTrieu vND
T6"gTrlfu vND
5M.1495r3.958
Tli ltnTian m{rTiln g'Ii Bi NHNIWNTian gti vl cho vay c{c t6 chuE tlndung kndc - gopC{c cinS cu Ai chlnh phAi sinh v}c6c Oi ldtr di chiDh khdcCho vay kh{.h h}n8 - EopChfry khodn diu ru - sopTAi strl c6 dinhTAi san C6 kh6c - gop
506.749513.958
s.653.8m 5',74.820 450.000
411_4'14
6.618.620
610.973
E0.379
356_81',1
133
(3.ss4)2.459_t\5
1t.299
325.254 557.699
9.3',14
3-40t.523200.000
t6-171'7.551.126
9.010.9492.589.041
1fi.62aL149,403
22.59t29.6s0.468
6.085.824767.62E
2.835.185304.843
691.352 356.950 9.4&Al 4.743.416 A.195.745 9.529.918 13,s17.02t 41.101.021
Nq phlt tr!T'an gti vn vay c6c d chrc tlndqng khdcTidn sti cta ld{ch h)lngPhdt hinh SiAy rd c6 sidCAc kho& nq kh6c
1.233.t555.592.699
5?5.000r6.8m.034
6.895.4551.U2.705
l0307.648
3.569.164
44-87 |200_631 360.E79
a_704.21o33.495.353
10
9t4.084
551
55
14,545.8t8 1.O21.OE5 17.825,913 3.614.215 606 43,113.657
Mth che thrllhIhoin rlnS 691.352 356.950 (5.r79.1vD (?.2E3.(69' (9.030.r6t) 5.915.683 8.516.115 3,941165
-:/ .,:; .=+,!:.4!.?z (l ^',?-\\'r;,rr.i,: -alqli =i.F =--i i:
'
19
Mio B05/TCTD-HN(Ban hdnh theo Thb Bhrsd
a9/2014/TT-NHNN ngdy 3 I fihg 12 Mh2011cna N8A^ hanq Nhd n|.dc YiA Non)
Nrir blr8 ThdrS t[?i C6 phln Bnn ViftTnr I HM Town,412 Nsuyln Thi Minh KhdPhuttrI s, Q0CD 3, Tbtuh ph6 Hd Ctl Minh, vier NrDThtry& hirb b5o.ao tli chlnh hgp trh{tcbo DIB t & t}dc DCy 3r lhriDs 12 ntm 2019 (ti6p ib€o) ,!
(d) Gi6 tri hqp l, cno cjc tli sin tAi chirh vi ng phil tni Oi chlnh
Gld tri hqp ly Ie gi6 td ituqc x6c dinh pht hgp vdi si6 thi truons, c6 tha nhAn duqc kti bdn m6t Ai slnho& chuyEn nhuqng mot khoen ng phei trA t8i lhoi diam x6c dinh gid ri.
Gi, tri gbi s6 veL gi6 tri hqp ly cta c6c tei san taLi chlnh cria Tap dohn nhu sau:
3lt2t20t9 3utvmtaGi{ tri Gi6 tri Ci{ t4 Gid trishi s6 hqp ti t}i s6 hqp lf
Trieu VND TriQu VND Trieu VND TriQu VI\D
Tii stur Ai chinhDuoc phan loqi h ii sdn tdi chinh dryc,dc ilinh thco sid t4 hqp lj th6nx qua kiocdo kA quo hoat irQns kinh doanh:. Cdc c6ng cu Ai chinh phri sinh
Duqc phin loqi ld cdc khoat cho vay vnptuli tht:. Tian cfi tai NHNIWN. Tien gti va cho vay cdc t6 chuc tfn dqng
kh6c. Cho vay kh6ch hirg - rhuln. Cdc tni snn C6 khdc - thuAn
DWc pMn loqi h fii san tdi chinh sAnsdng d0 Mn:. Trdi phi6u Chfnh pht c6 pid niCm yal. Trdi phi6u Chfnh phn kh6ng c6 gi6
niCmvet. Trdi;hidu kh{c - $uAn. Chrmg khodn v6n sin sang dd bdn -
thuin
Duo. c phin toqi lA &i san di chinh git dinnCAy ddo hqn:. Trdi phi6u d& biet do VAMC phdt hlnh
- thuAn
9.t82.23611.544.19{l
1.210.t14
e) 6_678.620(*) 29.349.936
e) t .t't2.7 t2
c)o)c)
c)
1.353.2s5t.o'79.to7
2.683.834t.65t.236
e)e)
3.2m 3.220 3.333 3.311
929.147 929.'t4'1 513.95E 5r3.95t
1.146.4t1 1.217.217 [email protected] 415.983
c)e)
22.336
n2.329
e) 22.s91
e) 1.201.51I e)
t0
N8itr hirs ThEoDt "Bi
Cd phin Ban VielTla t HM To,n,4r2 Nsuy€a Ttl Mibh Ki.iPhutDg 5, Qulr 3, Thbh ph6 Hd chl Mtuh, vt€t NomTbnyar mi b{o.{o tti chr.h hqp bbltcho nrE l6t ti6c Dsly 3r fttur 12 d[l m19 (ti6p $@)
SUt2tmD 3UtA201aGid .ri Gid E Gi{ rri cid tishi s5 hcT li ehi "6 hcp lf
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G,6y Chrmg nhan Dang ty Doanh nghiep di d'xyc diiu chinh ohiEu Iin.v) lAn diau chinh gAn ;h6t la v)o nrny ,5 rh6ng 4 nam 2ol9 do ss K6hoach va DAu tu Thenh phii H6 Chi Minh c6p
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Bm T6ng Gi6m d& NgeD hlng chiu tr6ch nhrem Ep va tslnh bly trung thur ve hqp ly bdo c-do Ai chinhrieng theo cdc ChuAn muc K6 tMn ViCt Nam, Ch6 dO Kii to6n Vier Nam 6p duns cho c& Td chtu rindungdo NgaD heng Nha nu6c Vig Nam ban henh ve cec quy dinh ph6p ly c6lien quan d6n vi€c Bp vetdnh bly b6o c5o Ai chinh. Theo f ki6n cta Ban Tdng ci6m d6c Ngen heng:
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Tai ngly lep b6o c6o nay, Ban T6ng Gi6n d6c Ngan hnng dA phe duyet phft haDh b{o cdo tar chfnhrieng dlnh klm.
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Ban Tdng Giem d6c Ngan hang chiu tr6ch nhiem lap ve tlnh birytrung th\Ic va hqply hio ciio tari ch{nh riCng nay lheo clic Chuen m'Jc K6lolin Viet Nam, Ch6 dO Kdloan Viet Nam.ip dvng cho ciicT6chuctin dung do Ngan hang Nhir nudc Viet Namban hanh v:r cec quy dinh phiip ly c6 li6n quan d6n viec hp va trlnh bay bdo c6o leichinh, ve chiu lrach nhiem \,3 kiAm so6l noi bO ma Ban T6ng Gidm t 6c xdc dlnh hcan lhi€t da dam bio viec Ep b6o cao rai chinh deng kh6ng c6 sai s6t trong y6u dogian lan hay nhem En.
Tr6ch nhiCrn cta kiem loin vien
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(e)
C6ng ty con dugc thlnh lap va hott dong tai viot Nan.
C{c hoat dong chlnh cta c6ng ty con la (i6p ohan, quar ty crc tei sio dem bao nq vay licn quan dan
cdc ktrodn nq d6 xri lJ, thu h6i nhanh nh6t, L6n c6c ai sen dem bio nq vay thuac quyAn dinh iloat ciaNsan heng theo gi6 thi trudng theo hinh thtc phu hsp v6i quy dinh cta PhSp luat, xt ly tli snn daLrn
beo nq vay bing biCn ph6p th(ch hgp, vI thuc hiCn c6c hoat dong quan li tii sin bio dam kh6c duocNHNNVN cho phdp.
T6ng s5 nhln vt6n
Tai ngay 3l lhdnS 12 nlm 2019, Ngan hlng c6 1.780 nhan vi€n (31l1212018: L694 nhan vi€n)
2. Cc sO l$p b6o o{o tti chinh
(a) TuyGn bd v3 tuin rhrl
Bdo c6o tei chfnh rieng dugc l6p theo c6c Chuan muc K6 ro6n ViCr Nam, Ch6 dO K6 roAn VrCr Nam 6pdung cho cfc T6 chuc dn dung do NHN]WN ban henh vA c6c quy dinh phdp Ij c6 liEn quan d6n viQc
hp vA uinh bly bdo c5o rni chfnh.. Cdc chuin qrc vl quy dinh ph6p li c6 li€o quan n)y c6 th6 kh6cbiq ren m6t s6 khla csoh rrgng y6u so voi c6c Chuan muc 860 c6o Tei chinh Qu& t6 cfing nhu c6cnguy€n tic vn chuAn myc k6 to6n duqc thila nhAD rong fii d c6c qu6c gia kh{c. Do d6, beo cdo tAi
chinh ri6-ng dlnh kEm kh6ng nhim muc drch phen 6nh rtnh hlnh lai chlnh chu" hqp nhit, k6t qun ho8ld{ng kinh doanh.chua hqp nh6t va luu chuy6n din G chua hgp nhft cta Ngin hlng theo c6c nguyenltrc vn th6ng lC ke torn dugE rhrlra nh6n rorg rti o c6c nuric vi c6c quy.n tii ph6n kldc ngotri phem viViol Nam. Hon nira, vie sri dung cdc bdo c6o ney kh6ng nhim denh cho nhirng d6i ruqng st dUngkh6ng duqc bi6t vE cic nguy€n lic, drt lqc va th6ng lC k6 io6n cta viCr Nam 5p dung cho cic 16 chtctin dullg.
Ngan hAng cnng IAp rA ph& henh bdo cdo tei chfnh hqp nhft cta Ngen hlng va c6n8 ty con (.-f4pdoer') theo cdc Chudn muE K€ rorn Vifl Nam, Ch6 dO Kii rorn Vier Nam 6p dqng cho c6c T6 chriEtin dun8 do NHNI.[VI\] ban h]nh v] cdc quy dinh phrp ty c6 ti6n quan d6n vifo t6p ve rnnh b]y b6ocro di chJnh. B,o c6o Ai chinh .ier8 nAy cin du6 dgc ctng voi bro c6o 6i chfnh hqp nh6l cUa Tapiloinchonlmt&rhfcngly3lrhdngt2dm20lgd€c6ft6ngrindaydtvartohhinhAichfnhhqpnial, k€l que ho itong Unh doanh hsp nhir vl luu chuydn riEn tQ hqp nh6t cna TAp doan.
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Ngir ltng lhtrstrr !4i C6 phln Btn viftTbr nIlI HM Toer,412 NgtrJan ThiMi I$dIhutns 5, Q[|r 3' TttDL ph6 Hb Cbr Mirh, vi€rthuy6i Ditri Mo cdo l}i ct'Inh ri6ng cbo nlm ldtnsly 3l th{hs 12 DIm 2019 (riap fio)
N.Dtlinc
MIu E0VTCTD(Ba hAah h.o Thbng tu !6
49/2O14TI-NHNN a&r 3I .MiB )2 nd.n 2OI4da NEAi hn^Z Nhd nutc vi€t Nan)
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(b)
(c)
(d)
(a)
(b)
Co s& ilo lutmg
C6c bdo c6o ai ch(nh ricng, ngoai tru b6o cdo luu chuy6n titln t0 ri6ng, iluqc 6p tren co sd d6n tfchlheo nguyen d. gi, g6c. B5o c6o luu chuy6n tiin tC rieng duqc lip theo phuong phdp tryc ti6p.
K, k6 todE nlmKi k6 to6n nlm cia Ngan Mng te ti ngey I rh6ng I d6n ngly 31 rhrng 12.
Don vi tiAn tC k5 todn vir trlnh bly b6o c6o tli chinh
Don vi tian G k6 torn c'la Ngen Hng lA D6ng ViA Nan C'VND-'). Bdo c{o tii chinh rieng niy duscEp vl triDh bey bing VND, duqc lam trt'n rdi hang tn€u diing gin nhdt ('"Trieu VND").
T6m lit nhtng chinh s6ch k5 toin chri y6u
Sau ilay la nhirng chfnh s6ch k6 to6n chri y6u duqc Ngan hAng 6p dung trong vift lip b6o c6o Bi chinhrieng ney.
Clc gioo dich bing ngoli tQ
TAt ca cdc nghiep W phAr sinh cta Ngao hang dugc hqch rorn rheo nguyen re. Cdc khoir muc tiBn tec6 g6c ngoai rQ duqc quy d6i sang VND rheo ti gi, binh quan mua ve b6n chuyEn knodn giao ngaycua ngo$i tC ild ("ti gi6 giao ngay") tar thsi di€m cu6i ngly lnm viec cu6i cirng cta ki ka bdn nnmn6u t! gia 6ao ngay nAy chenh le.h nh6 hon 1% so vd'i ti gid binh qu6n gia quy&r mua vlr b6n ctangiy IAm vifc cuiii ctng cna ki k6 todn ninr tIuong hqp li gir giao ngey Bi thoi di6m cu6i neny lem,ic" c,r6i .i,ne ctia tc, tE rotu;em ch,;h tCch r6n r,3, rilai &"ir* 'i
-ioi iy gta uint' quan 6-a quyAnmua. ve brn cta ngiy l}m vifo cu6i cnng crta ki k6 torn nam thi Ngan hing dnng ti gi, blnh q'ran 4aquy6n mua vtr b6r cia ngiy lim vi* cu6i cUng cia k, kE todn nam. Cdc khoen muc phi li6n tC c6 g6c
ngofli tC duqc quy d6i ra vND rheo ti gi5 giao ngay tai ngAy phrt sinh nghiQp vu.
C6c giao dich licn quan dfu rhu nhfp/chi phi bing ngoai te duo,,c quy d6i sang vND theo ty gi6 binhqu6n rnra vl btin chuy3n kloe,t giao nBay r€i ngay phdt sinh giao dich. Ch€nh lfoh ti gi6 do d5nh gidl8i crc tli sin vA c6ng ng bing ngod t€ sang M\D tsi ngay b6o c6o hang thdDg iluqc ghi nhan vAo Aikhodn 'thcnh lQch t! gi6 h6iTodi ' rren bAns can d6i kii to6n neng va duqc ghi nhan vlo b6o cAo k6lqun hoat d6- ng kinh doanh deng veo cu6i ki kd to6n nrm.
Ti6n vI o6c khoin tusng ituong tiinTian ve cdc kloin tuong duong tiAn bao g6m dan nmt, ven8, kirn logi quy ve d6 quy, lian gti thanh
to6n lai NHNlwN, tfn phi6u Chinh pht ve cdc chrrng tu c6 gi6 ngin hrn lhdc dt ili€u ligl tdi chiakh6u vdi NHNN\4\, chung kho6n c6 th&i hsn thu hdi ho& aeo [$n kh6ng qu6 ba fi6ng kd tt nglvmua. lian gii vA cho vsy ci. t6 chirc lln dung kh{. Yoi ki h€n &}6ng qu, ba Lh6n8 16 rt n8}y 8ui
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Nsar hlrs ftus|lt md C6 phin Brn viftTaa trht HM Town,4l2 Nsuyln Thi MiDh XhriI,lrrnE 5, QotD 3, Thitrh pb6 HA Cti Mirh, vierThoy& Eirh hlo do Oi chinh ahs cho nll[ t6ltrgty 31 thAlg 12 m 19 (d6p lbeo)
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Mlu B0YTCm@on ha^h heoThdng tu j
19n0 t 4/TT.NHNN agAy 3 I thdng 12 fin 2014cio N$" hnnq Nhd nntc viCt No )
(c)
(d)
Tiln gti vl cho vay cdc t6 ch'tu 6n dfng kh6c
TiAn grli rai cac t6chfc rtn dpng khdc bao gdm tidn gul rhanh toan ve tian gii c6ki han tai cec 16 chrrcrin dung kt6c c6 k, han g& kh6ng que ba theng.
Cho vay cr. 16 chia tin dung ktdc h crc ktoin cho vay c6c t6 chtc lin dung kJl6c c6 ki han g6c kh6ngqu6 muoi hai thdng.
TiAn gui thanh torn rai c6c t6 chtc tin dung kh6c ilugc phdn 6nh theo s6 du g6c.
Tian gui c6 klhen v) chovay c6c t6 chria tfn dlrng kh6c duqc phan dnh rheo s6 du g& tu.ti dlrphbngrti ro tin dUng.
vi€c phan bai rui ro tin dung itiii v6i cec kioan tian gui c6 ki han v) cho vay crc 16 chfc tin dungkhdc ve rich l6p du phbng tuong irng duqc thuc hiCn rheo quy dinh tgiTh6ng t'r s6 022013/fT NHNNdo NHNIWN ban hnnh ngay 2l th6ng I ntm 2Ol3 quy dinh va phan loai tei sen c6, mi,c lrlch, phuongph{p trlch np drr phbng rii ro va viec st dqng ds phbng da xt ly rui ro trong ho?t dong cr)a t6 chfcrln duDg, chi nhdnh n8an hlng nuoc ngoai ('"Ih6ng t', 02') ve Th6ng tu s6 09/2014/TI-NHNN doNHNNVN ban hlnh ngly 18 th6ns 3 nem 2Ol4 vA ,ifo sua a6l ,a, U6 song mor s6 diau cta Th6ng tu02 ('Th6ng t'r 09"). Theo d6, Ngan hlnt thrrclien vifo phen loai nq ve Eich lap du phdng cu the choc6c k:lloin ti6n gti c6 k, hen vA cho vay c6c t6 chtc tin dung kh6c $eo phuong phip iluo-c trinh bayrai 1+uy6t minh 3(e).
fieo Th6ng ru m, NBan hlnB k]l6ng phii rrich lep dv phbng chung diii voi cdc khoaLn d6n grd vnchovay c6c t6 chia tln dung kh6c.
Cho vay kh6ch hilrlg
Cdc lhodn cho vay ng6n hqn lA c& *hoAn c6 thoi h4n cho vay d6n mgt nem dnh tt ngey giei n8anC{c }hoin cho vay trung hgn c6 thdi hgn cho vay ttr tICn mot nim d6n nrm nem dnh rt ngay giei nganC6c khodn cho vay dtri h?n c6 thoi han cho vay treo n5m nim (inh tt ngiy gini ngan.
Crc khoin cho vay kh6ch hlng iluqc ph6n 6nh theo s6 du nq g& kt di du phdng rui ro cho vay kh6chheng.
Viec phan loai nq va kich lep du phdng nii ro cho vay khrch heng duqc rhuc hien theo fi6Dg tu 02ve Tt6ng tu 09 dusc tdnh bly r?i Thuy& minh 3(e).
Cic khod, cho vay duqc dtmg gfii nhin khi quyen tgi rheo hqp d6ng cta Ngen hAng d6i v6'i crc dOngti6n phdr sinh ricdc kloen vay ney chAm dul, hay Uri NgAn hangchuyln giao c6c khoh cho vay niybing rnot giaodich m) phen ton rui ro ve lqr ich gin tiAn vd' khoen cho vay duqc chuyen giao cho Mnkhdc.
Riengd6i v6i cic thoen cho vay dugc b.in cho C6ng tyTNHH MOI thlnh vien Ouin tV tii san c,ia c6c
16 cq'tc tIn dung Vi€( Nam C'VAMC") duqc hrch ro6h lheo chinh sech k6 roin duqc rdnh bay hiThuyCt ftinh l(e)(v).
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NsAn hlns Th'rsng E$ c6 phlb Ban vierTlo nhi HM To?o, 412 Npy& Thi Mhh xhiPh'rlhs s, Quln 3, Thhh ph6 H5 Chf Minh, viirftuy6r ninh bto c6o Oi chlri riaog cho Dim k6trsty 3l rt [g 12 D.m 2019 (dap O€o)
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MII BO5nCTD@@ hani th.oTM^g n sd
49o014/Tr-NHNN Uay 3I n g 12ddm2Ol4cii NgAa l,nng Nhn Mic Viet No.n)
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(e) Phan b{l nq v} mlilc trich, phuung ph6p trlch lip dU phbng nni ro tln dqnS
(i) PhAn bgi nq
Vii. phrin toai nq cho cdc kioAn lian gui c6 lc, han vA cho vay crdc t6 chric tin dung khdc, r6i phi6udoanh nghiep chua niEm y6q cho vay kh6ch hlng ye c6c khoAn nq da b{n nhung chua thu dugc dAn(gai chuDg la "c6c kioiD nq") drrqc thuc hien theo phuong phdp dua trCn y6u ti ainb tugng duqc quydinh tai Diau lO c'la Th6ng tu02 nhu sau:
Nh6m Tlnh Ean! qud h.nI Nq dt fieu
chr.rln(a) Ng uong han ve duqc danh gi, la c6 k1|n neng thu hdi dAy dt ca nq g6c
va lai fing h?n;hoic(b) Ns qud h{n du(n lO ngey v} .lvqc ddnh gid lA c6 kha neng rhu hdi day
dt no g6c v) lai bi qu5 han va thu h6i dly dri nq g& va lai cbn lai dnngthoi han.
2 Ng cinchd Y
(a) Nq qu, h€n tt lO nBAy d6n 90 ntay; hoac(b) Nq dieu chinh ki hajl tri nq IAn dAu.
3 Nq dulfi tiCuchuin
(a) Nq qu6 han r|) 9l ngly d6n 180 ngny; hoic(b) Nq gia han ng lin diu; holc(c) Nq d'rsc miEn hoEc giim lAi do kidch hang ki6ng dt kle ning tii lai
itdy dri theo hqp d6ng tfn dung; ho{c(d) Nq thuoc rt6r lrong cd( tniorg hqp sau day chua $u h6i dugc rong rhdi
gian du6i 30 nsiy k€ ln nsly c6 quyet dinh rhu h6i:. Khodn nq vi ph€m quy dinh tsio6c boitr' 1,3,4,5,6 Di6u 126I-u6t
c{c d ch'ic tiD dun$ hoic. Khoin nq vi pham quy dinh Ai c6c khoan 1,2, 3.4 Diau I27 LuFl c6c
t6 chric tin dqng; ho&. Khodn nq vi phEm quy dinh td oic khoAn l, 2, 5 DiEu 128 Luft c6c
t6 chia tin dung.(e) Nq uong thdi han thu hdi theo k6t lu6n thanh tra.
4 Nq nghi ngd (a) Ns qu6 h?n tn l8l ngay diin 360 ngey; ho&(b) Nq co cAu lei thd hen rn ns dn dlu qud han du6i 90 ngly theo thdi han
ri ns duqc co i5u hi Gn dAu; ho&(c) Nq co cAu lai thoi hen tri nq lin thf hai; hoic(d) Khoan nq quy dinh tei di€m (d) cua Nq d'roi ti6u chuih chra lhu h6i
a,rqc tro"g ihdi gian tt 30 ngdy d6n 60 ngay k6 tt ngay c6 quy6t dinhthu h6i; ho&
(e) Nq phdi rhu h6i rheo kiitk& Iuin $anh rra d€o @
luan thanh rla nhung qu4 thoi h?n thu hdi theomI van chra thu hdi
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Nrer hhr Thrutrg lr{i C6 phAtr Btr viltT trht HM Towr,412 Ntuy& Tr{ Mi X}riPhunns s, Qolr 3, ThiDh ph6 Hb Chf Mi , vierThuyat miDft Mo c{o rAi chltrh rieDS .ho ram }6tnEly 3l lh6nr 12 dlh 2Or9 (ti6p fi@)
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Mit! B05/TCm@@ hn^h ttuo Thdng tu sd
49n0l4m NHNN ngdr 3l tuag 12todn2014cio Nga" hd"B Nha nutu vi€t Nan)
(ii)
D6i voi clc noan tra thay cam k6t ngo?i bang, NBan hlng phan loai nq dua t€n s6 ngay qud han tinhtt ndry Ngan hlnt thuc hien nghia vu rheo cam ka:
. Nh6m 3 - Nq duoi (i6u chuAn: n6u qud hsn dudi 30 ngay;
. Nh6m 4 - Nq nghi ngd: n6u qu, h|n t') 30 ngey d6n duoi 90 ngayl
. Nh6m 5 - Nqc6 kha neng mat v6n: neu qu6 han tt 90 neey ko I6n.
Truone hqp rn6j khdch ha,ng c6 nhiAu hsn mol kltoen nq voi Ngan hirg ml c6 b6r ki khoAn nq nao bichuy6n sang nh6m ng c6 nii ro cao hon thi Ngan hlng phan loai crc t toin nq cdn hi cta khrch heng
d6 vao nh6m nq c6 nii ro cao hon tuon8 rh8 v6i muc ilo rui to.
K}li NgaD heng Gam gia cho vay hqp v6n kh6Dg phai voi vai.ljo h ng6n hlng diu rn6i, Ngen hlngthuc hi6n ph6! loai c6c khoax nq (bao gdmc6 kloan vay hq? v6n) cta k-hdch htrng d6 vlo nh6mnii rocao tron girra alnn gia cta ngan hing diu m6i, c6c ngen hang tham gia cho vay hqp v6n ve d6nh giiicia Ngen hang.
Ngen hlng cong thu thap kat qua phan loai nq d6i vor kh6ch hAng do Trung tAm Th6ng tin tin dlngrhuoc NHNTWN ('C1C') cung cip tei thoi diam phan losi ns de dieu chinh k6t qui tu phin loai nq.Tn ong hgp nq va cam k6t ngoai b6ng cta kh6ch hlng duaE phan lo?i vlo nh6m nq c6 nrrc d6 nii rothdp hon nh6m nq theo danh sdch do CIC cung c6p, Ngen hlng diau chioh kA qui ph6n loai nq, camk€l ngogi bang theo nh6m nq duqc CIC cung cap.
Dg phin9 rni rc dn d{tg cg thd
Th€o Thing tu 02 ve Th6ng tu 09, du phdng cp rhd duqc x6c ilinh dlra Een k& qui phdn loqi nq va siidu nq g6c cta c& tto.i6 nq lai ngay lem vii€ cu6i cnDE cua quy trudc. Rieng d6i voi quy cu5i ctng,du phbng cu thd duqc x6c dinh dua rCn k6t que ph6n logi ng vn d du nq goc .ia cd; ihoan ng laingey laln vi& cu6i ctng cria thdng t l- Dv phbng cu the duqc r& dhh dua (,€n vits st dung c& ri tCdu phbng sau dey d6i voi s6 du ng goc sau khi trt di gi6 tri rAi sAn bAo dAm de duqc khiu trt. Ty lCdrr phdng cy th6 cho rtlng oh6m nq duqc quy dinh nhtsau :
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Nh6m Tinh trBDg qu6 htn5 Nq c6 kh6
ntrng mi v6n(a) No qu, han tren 360 ngry; horc(b) Nq co ciu lai thoi han rA nq lin diu qu6 han tt 90 ngay trd ICn theo thiri
han ud nq dugc co cAu lqi lirn ddu; hoic(c) Nq co cAu hi thdi h?n tra nq Bn tht hai qnd h?n theo thoi han tra nq
duo. c cscAu lai lAn tht h lho&(d) Nq co cau lai lhoi h?n rre nq lan tht ba rrd lEn. ka ce chua bi qu6 han
ho& de qud hqn; hoAc
(e) Klo6n ns quy dinh t?i di6m (d) c'ia Nq duoi tieu chuAr chua thu h6idusc trong thi'i gian t€n 60 n8ay ka nr ngAy c6 quy6t dinh thu h6i; ho{c
(O Ng phei thu h6i rheo k& luan rhanh rra nhung qud rhoi han rhu haii rheokA lu6n lhanh rra rltn 60 ngny m) vin ch'ra thu hdi duqc; hoic
(s) Nq cua khdch hlns la t6 chtc tin duns duqc NHNNVN c6ns b6 dar vlolinh treDg t(iam so6r dic bi+t, hoic chi nh{nh ngen h)ng n'rdc ngoai biphong t6a viin va ai sdn,
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Ngtu tnr8 Tt'wDr Dd c6 ph}r Bnn viftTIa n}l HM Tovr,1r2 Nguyfu fti Minh KI-ihurrE s, Q!4r 3, Ttl ph6 Hd chi Mirh, vietThuytt miDh hlo c6o Oi c trh.ri6ls cho nem katDEiy 31 l}r6trr 12 dE ml9 (.iep fi.o)
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Miu BIIYTCTI)@an habh rheo Thnne tu sd
49/20 )4m-NHNN nSar 3 I |M,B 12 ,tnn 2014.na N86, hnns Nhn n|.h Yiet Non)
Ty 4 dF phbng cv th6
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Nh6m I - Ng dt tiCu chuanNh6m 2 - Ns ciD chi yNh6m 3 - Nq du6i tieu chuanNh6m 4 - Nq nghi ngdNh6m 5 - Nq c6 kl$ nang m6t v6n
Gi6 q tli snn bdo dem duqc kr'iu un lheo ri lC quy dinh qi Xhonn 6, Diiu 12 cia Th6ng tu 02.
Tai $in bao dim la dong snLn, bCt dQng sin vl crc Ai rin beo dim kh6ng phi,i Il vnng mi6ng, chri,ngkhodn Chtnh pht ilugc ni6m y6t l.l€n Ss giao dich chtng tlodn. chrmg kiodn do doanh n8hiQp hoEc16 chtc rin dung khac phrr hlnh c6 gi6 tri tt 50 ri VI.ID rrd lEn diii vdi khoin nq cta kh6ch hlns llnguoi lien quan cta NgAn heng ve cdc d6i tyqng ki6c theo quy rtinh tgi DiAu 12? Luat c.ic t6 chtc tindung va rii san bdo dem c6 gl5 rrirt 2OO ri VND tro len duqt dinh gi6 bor rd chric c6 chrrc neng lhimdinh gir. Ddi vdi c6c truong hqp kh6c, l.ai sin bno dim duqc dinh gi, dleo quy dinh va quy trtnh roibQ cta NgAn hdng.
Tai n8ly 3l th6ng 12 nam 201S. Ngan hlng trich lap dU phdne rui ro rin dung cU rh6 dua ren s6 du ngg&, gid lji lai sln beo ddm duqc k}l6u rt vi kEl quA phin loai ng r?i ngly 30 d#ne I I nem 2Ol9(31/l2ol8: dya u€n s6 du nq t6c, gi6 ritli sin b6o dam dugc khriu rrir ve k6 q phan lo?i nq taingny 30 th6ng I I nim 2018).
(iii) Dgphing rii ro tln dgng chung
Theo Th6ng lu02. mol khonn dv phbngchun8 cnng tluqc lip voi mrrc bing 0,75% dng s6 dvcta cdckhoin no trt c6c khoin ti6n gii va cho vay c6c rO chrtc tin dung kldc vi c6c khoen ng duqc phen logivlo nh6m nq c6 khi n6ng mAt v6n r{ ngiy lam vioc cu6i ctng cta qui Eu6c honc t$i ng}y hm vifocu6i ctog cta rhrng I I d6i voi quy cu5i ctogcta k, k€ ro6n nerrl.
Tai ngly 31 thdng 12 ndm 2019, NgAn hlng tsich dtr phbng nli ro tin dUng chung dUa tr6n oic s6 dunCu trCn tai ngAy 30 thdngll nem2}lg (3ltLzl?Jl8: dua trCn cdc s6 du n6u tren t4i ngAy 30 thdng I Inlm 2018).
(iv) Xtfrlj npxda
Ng xAu li cdc khoAn Dg thuoc cdc Nh6m 3, 4 ve 5.
Cdc khoen nq xAu duqc xt ly rui ro t(n dung theo quy6t dintr cta HOi ddng Xu l, Rii ro cta Nganharg sau Lhi de xem x€r ordy nrqi nS lsc cin thi& d6 thu h6i khodn nq, bao gdmd c5c t'Anh dong phrply d€u kt6ng c6 kA qun.
Cdc khoirn n9 x6u st duqc xt li b g ngr6n dg phdng kii dugc PhEn loai vtro Nh6m 5 hofc khi ktdchhlng vay bi phd sin horc gidi lha (d6i v,i'i tdrrng hqp kh6ch hlng vay Ie t6 chtc, doaDh nghieP), hoac
kJli ktdch hang vsy ch6t ho[c rnAl rich (if6i vdi tn dng hqp kh5ch h]nt vay h c-d nhen)
C5c khoAn nq xAu t$ xrl lj bing nsu6n du phbng duqc the! d6i d ai khoin ngoai beng. cdc }hoifltien thu duqc tt cdc klonn nq Ju iin xt ly, bao 86m ca den tt vi€c b{n ai $n beo dAm cria c6c ktoinnq xAu it6, sC duqc ghi nh6n trong b6o c-ro kA qui hoot dong kinh doanh rieng khi thuc nhin'
t8
Nsao hlrt Tbuo'trg Dfi C6 phin Ban ViiiTi,a . HM Town, 412 Nsuyh Thi Mihh xhiilil; ;;Gi; l;fi;;i,it ia o'r u'i,i, nic,'Ituy6t Di.h Mo cio .ii chinh rieng cho nID k6.nsty 3l rhlhs 12 Eln 2019 (ti6p O€o)
Mln BosncTDBaa hA.h heo Th6nB Iv si
49/20I4/TI-NHNN ngny 3I tt nng 12 "dn
2014dia NsAn hd,t Nhd nftc YiCt Non)$'ic
(v)
(f)
Bdr, aq cho VAMC
Ngen heng thuc hien bdn no le cec klorn cho vay kh6ch hang cho VAMC theo Nghi dinh s653/2013/ND-CP do Chfnh phri ban henh ngny 18 th6ng 5 nem 2013 ("Nehi dinh 53"), Nghi dinh s6
34I2015/ND-CP do Chinh pht ban hlnh ngey 3l thrng 3 n5m 2Ol5 sua d6i v:, UO sung m6t s6 diiucUa Nghi dinh 53 ("Nghi dinh 34"), Th6nB (u s6 I9i20I3/TT-NHNN do NHNIWN ban h}Ilh ngiy 6rhrn8 9 ndm ml3 ("Thong tu 19"), Th6ng ru s6 l4'lml5lTI-NHNN do NHNIWN b6n hanh ngly 2E
rh6ng E nnm 2ol5 ("rh6ng ru 14"), Th6ng ru s6 o8/2016fi-NHNN do NHNNVN ban hanh ngey 16
rh6ng 6 nam 2016 ("Th6ng ru 08"). Th6ng ru s6 o9l2ol?/TT-NHNN do NHNIWN ban hlnh nghy 14
rh6ng E nam 2017 ('fi6ne tu O9'') vE vifu sua d6i, b6 sune mot s6 diau cta Th6nB iu 19 !e xuAl loiinkldi bens can d6i kd lodn rheo cac huong din trong C6ng vrn s6 t499INHNN-TCKT do NHNIWNban hlnli ngly 14 rhang I I nrm 2013 ('(]6ng v5n 849") ve c6ng ve,, s6 9254[{NN-TCKT do
NHNNVN ban henh ngay 19 th6ng 2 nnm 2014 ("C6ng vtrD 925").
Chinh sdch k6 to6n cho cac khoen nq duqc b5r cho VAMC ifttqc trinh bay sThuyit minh 3(g)(v).
C6c cam k6t ngoti bing
C{c cam k6t ngoai bi,ng bao gilm cdc khoin bio lenh, ch6p nh6n $anh toln vir cdc cam k6t cho vaykh6ng hrly ngang v6 diAu k,Cn va c6 thoi gian thuc hien cu th6.
C6c khoan cam k6t ngoai bing duqc phan logi nhu sau:
Theo Th6ng tu 02 ve Tt6ng r', 09, vifo ph6n lo{i cac khoen cam k6r ngoai bnng duqc thgc hign chlnhim mUc dfch quafl ly, gi6m Mt chh tuqng ho{l d6ng c6p tin dung. Kh6ng c6 dF phbng nao itugclap cho cdc thoin cam k6t ngoai bAng, trt khi Ngan bangd,roE yei cAu pt i OlIc l,'ic, nll,iu uu t ethay lheo hqp d6nF bio lanh, xDng trudn8 hqf, d6, khottu tsii rhay duqc phtu tod ve Efch t6p dU phdngrheo chfnh sdch k6lo6n dugc uinh bny lsi Thuya ninh 3(e).
Nh6ln Dinh nghia
I Cam k6t dri tieu Cac camkA ma Ngan hangd6Dh gi6le klach hengc6 kie nlng lhuc hienday di c6c nghia !,u theo cam kA.
2 Cam k6t cin chi j C6c cam k6t md Ngnn hnDg drnh gi6 ln k}6ch hdng kh6rg c6 kle n6ngthuc hien nghla vu theo cam k6t.
3 Cam k& duoieu chuAn va c5c
nh6m c6 rui rocao hon
C6c carn k6t thuoc mot rong c6c truonS hgp sau:. C6c cam k& vi ph?m quy dinh tai crc khoin l,3,4,5,6 Diau l26LuAt
cdc td chuc tin dung; hoic
' Cdc cam k6t vi phqm quy rtinh t4i c6c lhoirn l, 2, 3,4 Diau 127 LuArcdc 16 chuc tfn dungi holc
. Cdc cam k6t vi pham quy irinh rai cAc khoan l,2,5 Diau l28Lu6rcdc16 chrc tIn dlng.
t9
NgtE htng Thumr rl{i C6 pb}n Bto ViQrTi. .I HM TotV[, 412 Nsuyar lti Mirh lft.iPhunns 5, Quln 3, Thlnh ph6 Hd cH Mihh, vietTtuyEt ninh bdo cio Oi ctIDh rianS cho Ddm Ia.n8ly 3r thins t2 DI[l 20r, (6ap theo)
e) Chtng khoAn dAu tu
(i)
(ii)
Mlo 805/TCm( Bon hnilt th.o Thory tv s6
49/2014/TI-NHNN rydr 3l finag 12ann2Ol4cna N$t hd,B Nhd ,DiE viA Naa)thfc
i/
tv
PhAn b$iChtng klrodn dAu tu bao g6m chrimg kto6n diu ru sin sang d6 bdn vA chtng kho6n diu tu git ddnngly d6o hpn. Ngin hhg phen looi chrrng kio6n dAu lu lsi lhoi di6m mua ll chung kho6n diu tu sinslng dA b6n hoic chri,ng kiodn dAu tu git ddn ngay d6o hBn. Theo C6ng vrn sil 26OIINHNN-TCKTdo NHNNVN ban hlnh ngly 14 rh6ng 4 nim 2009, d6i v(ii khoin muc chring kio5n dau tu, Ngen hlnBdusc phdp phan bci lBi r6i da mor lin sau khi phen loei lan dau rri rhdi di6m mua.
Chtne klatu ddu u saa siue ili bh:Chrtng lJrodn itlu tu sin slng dE b6n lA chfng kho6n nq hoec chung khorn v6n duqc git rrong thoigian k],6ng 6n dinh tru& vl c6 th€ duqc b6n rrong mqi rhdi di6m.
Aimp *hodn tliu u tii ilin neiu ddo han:
Chung khodn dAu tu gin d6n ngtry d6o han la ch'tng khodn nq c6 hi h€n c6 dinh ve c5c khoin thanhtodn c6 dinh holc c6 rh6 x6c dinh dvqc, me NEan hlng c6 y dinh va c6 k}ln neng niim gin r in nglyildo hfln.
Ghi ahQn
Ngen hang ghi nhan ch[mg ]io6n dAu ru tai ngay k]6p lenh d5i voi chrrng ktorn niCm y6t ho& r4ingly Ngan hang chinh lhrrc c6 quyln sd htu theo quy .linh cta phnp luAt d6i voi chtng khorn chuani6m y6t.
(it) Do luvng
Chnng hhodn vdn
Chring kho6n v6n si,n snng da bdn duqc ghi nhAD ban dAu theo gi6 g6c, bao gdm gi6 mua cong c6c chiph, mua c6 lieo quan t4rc ti€p nhu chi pht m6i gi6,i, giao dich, cungcdp th6ng tin. phi nger harg (n6u
c6). Sau ghi nh8n ban diu. cdc chung klo6n nly dugc ghi nh6D theo gi6 tri th6p hon gifia gi6 dang ghi
nh6n u€n s6 sd.h va gid rhi tsrIong ;lii s6 16 gidrn gi6a'rqc ghi nh6n veo b6o cro k6t qutr hoat dongkinh doanh riCnB.
Gid thi truong cia chtng khocn v6n sin slng tlii bdn rfa ni6m y& l} gi, d6ng cua tBi so Giao dichChung khotu ThlDh ph,i Hd C'hf Minh ,e Sd Giao dich Chmg knodn Ha Noi lai ngAv kCt thdc ki k€
to6n niim.
Gi6 thi trutmg cta ch(mg kho6n v6n sin sing tti b6n chua niEm y& nhung (ra duqc dtng k, giao dich
rren rfri rruen-g giao aictt-chrtng lJro{n cua ci c6ng ly dai chtug chua niem y6r thi trudnS ('thi trudng
Upcom") le gi6 d6ng cria cta thi lllidng UPCon Ai ngny ket lhdc ki ke toin n5m
Gi6 th! trudng cia ch[hg kho6n v6n sin s]ng rt6 b6n chua ni€m y5t nhung ila du(E t$ng hi giao dich
trco Ori uudns ohi taD Eune rthi ;;oT6'i ra gi6 binh quin cta cdc gi6 giao dich lsi nSay k& trrtc
hi k6 ;6n ne; dugc c'rng-clp boi ba c6ng ty chtmg kholn c6 v6n di'u lC l]€n 3m ry vND'
Cdc chtmg kio6n san slng d€ bdn th6ng iluqc Phcp mua b6D tu do ECn thi.tn'tng hoEc kh6ng th' x&
dinh d'rqc-Bi6 thi trudng it t H,ong auq"-Bp au phing ma duqE PheD dnh thco gid g6c
20
Nsir htng ThusE8 mei C6 phio Brr VierTo. rl HM TowD, 412 Nsuy€n Thi MiDh KhriPhut4 s, Qulr 3, Thttrh ph6 Hb Chi Mi"h, vielThuy6l nirh Mo.to ti'i chfih ri6og cho Dam kdtnsly 3l rhSrs 12 nlm 2rl9 (ti6p thm)
Mlo 805/TCm@an h\"h heo ThA^s Ik si
49/2014/TT-NHNN d&r 3) thdry 12nn^2014cna Ngtu hnLg Nhn nuh viet NM)
Ching khadn ntChtmg khoen nq sED sang da b6n v| chrrng klorn no git d6n ngly dro hqn duqc ghi nhin ban dlu $eogi6 g6c, bao g6m 916 mua va crc chi phi mua c6 li€n quan truc tiCp nhu chi phi m6i girii, giao dich,cung c6p d6ng tin, thu6, lC ph{ ve phi ngan h}rg (n6u c6). Sru ghi nh6n ban dA'r, cac chtmg kho6nnly dugc shi nhan theo 916 g& dusc phen b6 (chiu r6c dQng cta viQ.c ph6n tii gin tri chii:t ktiiu va gia
triphu troi) trudi dv phbng rui ro chung khoan dau lu (bao g6m du phbng rui ro tin dung va duphbnggiiEn gi, chirng klo6n). Gi, tri phu troi vI gid Ei chi& khiu ph6r sinh I'i vi€. mua c6c chi'ng khoennq dug. ph6n b6 veo b6o c"{o k6t qun host dong kinh doanh rieng theo phuong phdp dudng thing tronglhoi gian nrm gitr. Trong hrdng hqp c6c chUmg kho6n nary duqc b6n tru6E ngey ddo hgn thi gi, tri phu
rdi va gi6 tri chift khiu chua phen b6 du(rc ghi nhan bln bO vao b6o cdo k6t qua hogt dong kinh doanhrieng tar ngay b6n.
Ching kho6n nq sin snng dti brn da niem y6t dvqc ghr nhan theo gi6 g6c dr di du phbng ginm gi6beng c6ch tharn k]lio grad6ng crm cta SoGiaodich Chung knodn HnNoi lqi ng:ry ket thfc ki ke todnnim.
Chung kho6n nq sin slns da b6n vl ch'rng ktodn nq giil d6n ngdy d6o hqn laL trli phi6u doanh nghippchua ni€m y6l duqc Bhi nhon theo gi6 g6c trtr di dU phbng rui ro tin dUng theo quy dinh cta Th6ng tu02 vA Th6ng tu 0,9 duqc trtnh bny tgi Thuy6r minh 3(e). Ngar hang chl lAp du phbng nii ro ch'ingkho6n nq giil d6n ngiy ddo h?n kl6c khi c6 d6u hieu vA su giam gid ch{rng fmrn teo ael m& cr Uingchimg chic chin ring Ngan hAng kh6 c6 lhe thu h6i aiy arl uroan aAu ru nay.
Lei sau khi mua cta chring ktrodn nq sin sAng di b6n vl chrimg ktodn nq gin d5n ngey d6o han duqcghi nhfn vAo b6o c6o k6t qu6 hoAt dong kinh doanh neng tren co so d6n (ch. Kho6D rien lai d6n rtchrrudE khi Ngan heng mua sC duqc ghi gialn gir Sii kii rhan du.cr.
Du phdng rui ro chring khodn diu tu ifi-rgc dd cip o tr€n sC dryc hden nh{p khi gi6 rri c6 rh6 lhu hdicna chimg klorn l6ng l6n sau khi lfp dU phbng. Khoan dU phdng chi d'ryc hoAr nh,p trong pham visao cho gi6 rd ghi s6 cia c6c chtng khoin nay ki6ng vuqt qu6 gi6 tri Ehi s6 cia ch[ng k],i gia dinhkh6ng c6 kloan du phbngnlo da duoc ghi nhin.
Dimg Chi nho,
llrr.nF khodn dAu Jy luqc dimg ghi nhgn khi cdc quy€n nhin cdc tu6ng tiin ri crnc chri,ng klo6n neyde ch6m drn ho{c Ngen hang ile chuydn di phAn ldn rui ro vn lgi ich cta vi€c so hnu cdc ;ung k}o6nnnv.
thfc
(i')
It:.1
\.i2l
1
Nsgr lirs Thrvtrt n{i C6 phin Bin vitrTnr n HM To'D,1r2 NguJ& Tti Mtnh xh,iPllutlrs s, Qu{n 3, Th}trh ph6 H6 Chi Minh, ViitThuy€! mi[} Mo cio rti chlbh ;GrB cho nlm k6rESry 3f thirs 12 trID 19 (ti6p t}€o)
Nsm!hrtc
Mlu 805/TCfi)@an hann fico Thbns tu si
492O14/TT-NHNN ngny 3l tMnE 12nei2014cno N$a hdns NhA ^zh ViCt Nah)
Y
Y
,.v
(t)
(h)
Mi phidu d{. bi?t .to VAMC phdt hdnh
Trdi phi€u d[c biA do VAMC ph6r henh l] giiy to c6 gi6 c6 thoi hgn do VAMC phrt hanh dC Inua nqxau cua Ngen heng.
Ngan hang hach to6n nghiep v9 mua bdn ng bing trdi phi6u d& biel theo c6c hu6ag din trong C6ngveo M99 ve C6og vin s6 95.
Cho r6i thoAn nq x5u duqc bjn cho VAMC, Ngan hAng nhan duqc tuong ring mol tr{i phi6u d& bi€rdo VAMC ph& henh. MCnh gii trri phi6u d5c biot ruong ring vdi sid rri ghi s6 du ng g6c cia k}odnnsxAu sau khi khAu ut s6 ti0n dy phbng cp tt6 & trlch lfp chua sJdrrngiho khoAn nq x6u d6.
Khi hoe,n lhlnh $t tuc mua b6D nq x6u, Ngan hlng ghi ginrn gid lri ghi s6 cta khoin ng xdu, sri dpngdy phdng cU rhe dA trich lap chua st dung. D6ng thi'i, Ngan hlng ghi nhan r{i phi6u dtrc biet doVAMC phAr hanh vao t kloin chring kho6n nq gi8 d6n ngay d6o han do cdc 6 chrtc kinh t6 tongnu6c ph& hanh theo m€nh gid va sau d6 duoc ph6n dnh theo gi6 g& ftir du phbng rti ro.
D_6i vsi cec lrdi phiau d& biel do VAMC phrt hlnh, ds phdng cu th6 duqc tinh vi tr(ch lap th€o_hu6ngd6n cna Th6ng ru 19, Th6ng tu t4, Thdng ru 08 vA Th6ns ru 09. Theo d6, du phdng cu th€ ti5i rhiauphAi trfch l6p rn6i nrrD trong ki han cta trii phi6u d& bi€( li khotn chCnh lCch duons sitla 20% mgnhgd cta tr{i phi6u d& bier d6i vdi Mi phi6{ c6 bi han 5 n6m lrt s6 dan lhu h6i nq cua hodn nq xfi'c6 lien quan. Ricng d6i vdi crc tr6i phi6u d& big dWE gia hgn thdi han tt 5 nIm lcn lO n{m theo crcvEn bin khdc c6 lien quaD cia co quan quan Iy nhA nuri'c c6 thim quyAn, Ngan h:ng phai rich le.l, duphdng cho khoin chcnh l&h duong giila I0% menh gi6 cta lr6i phi6u dic biet rt s6 ti6n rhu h6i nscrla kho{n ng x6u c6 li€n quan. Hang nirr! trong lhdi hqn 5 ngey hm vi* lian k€ trudc ng}y tuone
'Jns voi nsly trri phi6u d& biel den h0n, Nsan hers cin trich l6p dt s6 du phbng cy thE n6i tr€n. Dy
phdng rui ro cho tr6i phi6u dic biet duqc ghi nhAn vAo b6o cro k6t qui hoat dQng kinh doanh ri€ng.
Nger heng kt6ng phei dch lAp drr phbng chun8 d6i voi cdc trdi Phi€u d& biet nny
Diu tu vio c6ng ty con
C6ngty con tac6ngly chiu suki6m sodt cua NBan hdng Sgki6mso6t r6nBik:Ili Nganhlngc6quy'ndiau hirtrh cdc chlnh srch tii chinh vI hos( dong cia dor vi drqc dlu lu ohem $u drrqc lqi ich kinh t€
(i, c-6c ho.al dQng crira don vi d6. Khi rl6nh gi6 q-uy€n ki€m sodt c6 xdl d6n quy6n biEu quy6t tilm nrng
c6 thathqE hien du.oc tai thdididmhiQn tgi. C6c khoAn diu tu vAo c6ng ry con duqc Phin enh theo gid
g5c tru di dv phong giam gi, dau u.
D'r nhbnc Eitm lic diu tu dei han ilucE tfnh bins v6n dlu tu t}uc d cua cdc cht so hilu o 16 chia kinh
;H;;"d;;il;-)-,6;Jf iti .t,iA .r',i" mh t6 nhan v6n s6p nhan (x) t! rQ so htu v6n diiu
ii iiri" gop [*i "J"
ligan heng Bi d chtc kinh G nh|n v6n s6p tsi thd'i di6m rlch Bp du phbDs'
Dy phJng gilm gid rtiu tu dli htn du(E hoi'n nhip khi gi6 tri c6 lhA thu h6i cta c6c ktoen t$u tu dei
ie, tnr'g-oE rsi ;" khi rip dv plibng. Kt"a, au piong it i o"q" honn nhAp Eon€ Pham vi sao cho gxa
iiieh' ":6
;.16" kh.d"iAo tir tt'o-ng n ro qre -gid
G shi s6 cn! c6c ktoan dA'' tu nav kri sia dinh
kt6ng c6 khoen dg phbng neo da du(,c ghi nhan.
22
NgSo hi[a ThEUns Dfi C6 phl. Btr Vii.Tn. trhi' HM To'rl412 Nsuyh r[r,i Minh Kh.iPhutns s, Qlrh 3, Thlnh ph6 Hd cff Minh, vietThuy6r minh bto c6o Oi cbtnb riCDg cho nim kaingly .ll ih6!r Il .IE 2019 (riap l}o)
thdc
M5u BOs/rCrD(B@ hdnh thco Thbas tus6
49.20I4/TI-NHNN nsny 3 I lhdbg 12 ndh 201 4da N86a hdng Nhd
^utc vi€t Nan)
Ching klrod'n D!Chirng khodn nq s5n slng d€ b{n v) chrtng kho{n nq giu d6n ng}y dro hBn dvqc ghi nhin ban diu theogi6 g6c, bao gdm gi6 mua va cdc chi phi mua c6 li6n quan truc tidp nhu chi phi m6i gioi, giao dich,cungcAp th6ng rin, rhu6, lCphtvaphingan.hang(n6uc6). Sau ghi nhan ban dau, c6cchtng kho6noay dusc ghi nhan theo gi6 g& duoc phan b6 (chiu t6c dOng cta vifo phdn bri gi6 tri chiil kh6u vh gi6(ri phu troi) tni di du phdng rti ro chung khoSn ddu tu (bao g6m du phong nii ro lln dung vA dgphbDggiAm gia chirng klodn). Gi6 tri phu troi vn gid tri chia khau phrt sinh rt vi6c mua c6c chtng klo6nnq duo-r phan b6 vlo b6o c6o k& qua host d6.ng kinh doanh rien8 th€o phudng ph6p duong thing trongllldi gian nnm gia- Trong trudng hqp cdc chtmg kho6n ntry duqc b6n tffdE ngay ddo han thl 8i{ tri php
EOi viL giA tri chie khdu chua ph6n bd duqc Bhi nhan toln bO vao b6o cdo k6( qui hoel dong kinh doanhneng tai ngly b6n.
Chi,ng klo6n ng sin slng da b6n da ni6m yar duoJ ghi nhan theo gi;i goc trt tli du phbng gram gidb6ngc6ch tham khio gi5 d6ng ctacia SoGiao dich Chtng k}lodn He NOi ta ngly ket thtic ki k6 to6nnnm.
Chring khorn nq sin slng de bdn va chhg khorn nq gif d6n ngdy d6o h4n h tr6i phiiiu doanh nghrQp
ch'ra niEm y6l d'rqc ghi nhan rheo gi6 g6c kir di dtr phbng rui ro tln dqlg theo quy dinh cia Th6ng ru02 vi Th6ng tu 09 d'rqc trinh bay l8i Tbuydr minh 3(e). Ngan heng chl lAp d!, phbng rui ro ch[,ngbo6r ns gir d6n ngay ddo h€rl khic klli c5 diu hicu va su gnim gi6 chtng knorn kco dei holc c6 bingchrfng chfc chin ring Ngen hbg kh6 c6 thd thu h6i dAy dn k]odn diu tu nAy.
Iji sau khi mua crta chtng kto6n nq sin snng d6 b6n vI chfng khotu nq git ddn ngly dro h?n duqcghr nhan veo b6o cdo k6t quA hoat dong kinb doanh ricng tren cs so ddn ttch. KhoAn tiAn Ei ddn dch(ndc k{i Ngan hang nrua sc duqc ghi ginm gi6 git thi nhan duqc.
Dg phbog rui ro chtng kho6n diu tu duqc dA cip d trCn sE duqc hoan nhAP kli gi6 tri c6 rhe thu h6i
cta chl,ng kho6n t!n8 len sau khi lap du phdng. Khoen du phbng chi duqc hotrn nh$p trong phqm visao cho gid ui ghi s6 cta crc chring khodn nay kh6ng vuqt qu{ gi5 t4 ghr s6 cta chfng kti gin dinh
kh6ns c6 kJloan du phons nlo da d'J(r ghi nh6n.
(iv) Dintg ghi nhin
Chung tto5n iliu tu dr.oE dlng ghi nh6n khi c6c quydn nhin cdc lu6ng tiAn tt cdc chtmg khorn nAy
da ch6m dur hoic Ngan hang de chuyen di pban lon nii ro vn lqi ich cta vi* so h[u clic chtng khornnly.
\
l
ti
rl
Ngttr h.trB Throtrg r4I C6 pbln Bln ViftTbr nli HM TowD,4!2 Nsuyln Tll Mlbh KhoiPhutns s. Q4n 3, ThtEh ph6 Hl c'b( Minh, vi0r'lituy6. minh bdo cto lti chftb ri6o8 cbo r El khryty 31 lh{n! 12 nlm 2019 (liip th.o)
Namlhnc
MIu BO9TCD(Ba hA"h heoThons tu sd
492014ftT-NHNN tgny jI thdn? 12 add 2014cna NBA^ hdng Nhn nfic viet Nah)
-
(v)
(h)
Tnfri phii1u irk hiet.Io VAMC ptuAr h fiTr6i phiiiu dac biql do VAMC ph6t hanh h giAy ld c6 gi6 c6 lhdi hen do VAMC phdt hlnh d6 mua nqr6u cria Ngen heng.
Cho r6i klrcin ng xAu rtuqc btu cho vAMc. Ng6n hAng nh6n duqc rudng tngmot rdi phi6u dac bierdo VAMC phdr hlnh. Menh gi6 trri phieu d& bier tusng img vdi gi, lri ghi s6 du nq g6c cria kloAnng xAu sau khi khd! trt s6 tidn ay phdng c$ rh€ (f, trfch l6p chua st dung cho khoin nq x5u d6.
Khi hoen thlnh lhi ttrc mua b6n Dg xiu, Ngan hlng ghi gidm gie rrighr s6 cta khoiLn nq x6u. sridungdu phdng cu $€ (h trlch IAp chtra st dung. D6ng rhdi, Ngan hlng ghi nhin trdi phi6u d& biet doVAMC phfl henh. vlo tli khoin chtmg khodn nq gi0 ddn ngiy d6o han do c6c t6 chuc kinh l€ trongnuoc phdt hinh lheo m€nh Bi6 ve sau d6 duqc phd,D dnh theo gi6 g6c lni dU phdnB nir ro.
O6i "oi "a"
trei pfri6, a6" biel do VAMC phdt hlnh, du phbng cu.hA duqc rfnh va trfch l6p theo-hu6ngdIn cna Th6ng nr 19, Th6ng ru 14, Th6ng tr 08 ve fi6ng ru 09. Theo d6, dv phbng cu tha t6i rhiauphiLi Eich lap nfi I',m trong lci hsn cia tr6i phi6u d& biq lA khoen chenh t*h duong giEa 20% menhgi6 c'i6 trdi phiAi dic bia d6i v,ji tr6i phi6ui6 hi hen 5 nam rtr d tiin thu h6i nq ct khoin nq riuc6 li6n quan. RiCnB d6i vdi cdc trSi phi6u d& biQt duqc gir hln l}ldi h|n rt 5 nlm ltn lO ntrIn theo c6cvin bAn kh6c c6 li6n quaD cia cq quan quen ly nhn nu6c c6 thim quyln, NgaD hAng phai Eich Bp dUphdng cho khoer ch€nh leh duorg giua l0% nrenh gi{ cta tr{i phi6u di. bi+ trt s6 tian thu hdi nqcta ktoin ng xiu c6 li6n quan. Hing nam, trong thdi hfl 5 ngey lam viec lian ke !ruoc ngly tuongung vdi ngay rdi phi€u d& bifl d6n han, Ng6n hlng cin rich lap dt s6 du phbng cu lh6 n6i u€n. Duphdng rui ro cho trd phi6u dic biet duqc ghi nhAn vao b6o cdo k5t quA ho€t dong kinh doanh ri€ng.
Nger hang kh6ng phei Eich l{p du phdng chung d5i vdi cic trdi phi6u d& biet n}y.
DAu tu vio c6ng ty con
C6ng ly con lA c6Dgty chiu su kiam so6t cta Ngan hlng. Su krim so& tdn tgi k}i Ngan heng c6 quyindiAu hlnh c6c chtnh s{ch tei chfnh v} hod doni cta don vi drgc dAu tu nhim rhu duqc lqi fch kinh t6ti cdc host dong ctq don vi d6. Kni d{nh gi6 quy}n ki6m sodt co x& d6n quyAn biAu quy6t riAm ndngc6 rh6 lhrc hien duai tsi rhoi iriam hien tsi. C{c khoAn dAu tu vAo c6Dg ry con duqc phAn 6nh theo gidg6c tn) di dy phdng ginm gi{ diu tu.
Dv phbng giem gi6 dAu tu dtri hgn duqc tinh bine v6n dAu tu thuc t6 cta c6c chi sd h0u d t6 chtrc kinht6 nhfln v6n g6p EtC) v6n cht sd hftu cua td chria kinh d nhfln v6n g6p nhdn (x) ti IC sdhiru v6n didulC thw gdp (%) cna Ngan hAng tei 16 chic kinh 6 nhgn v6n g6p tsi rhdi di6m trfch l6p dv phbng.
Du phang giem gi-dAu ru dei hBn dusc hoAn nh6p kli gi6 td c6 th3 thu h6i cia cdc kioAn dAu tu dlihan $ng tro l$i sau'kJti l6p dy phbng. Khoen dU phdng chl duqc hoen nh6p trong phlm vi sao cho gi6trl ghi s6 cta c{c trhodn diu t'J kh6Dg vuqt qud gi6 td ghi s6 cta cdc ktoAn dAu tu n}y k}i gii dinhkh6ng c6 ktoen dglhdng neo dE dugE thi nh6D.
Ngan hAng h{ch rQ6n nghiep w mua bdn nq bing trdi phi6u dNc bifi theo c6c huoflg dan kong COngvEn t499 ve C6ndvln s6 925.
22
(D
0)
NgSn hhg lLugrg msi C6 phAtr Btn VierTto rl HM Torn,412 NguyEn Thi Minh XlrlPhutns s, Quftr 3, ThiDh ph6 Hd c'bi Mhh, viir NanTfiuytt mirh Mo c6o t}i chlnh riers cho trnm lel 6'icryty 3l thirt 12.nn 2019 (t6p theo)
C6c c6ng cu tAi chlnh ph6i sinh
C,nc hgp ding kj hqn tiin tg ta c,* nqp di"g ho,nn di ditr tC
C6c hqp ddng ki har ti6n te va c6c hqp ddns hodn diji dan rC .twc shi nhan trone bans can d6i k6 toanriCng rheogid tri hqp ddng. Chenh l*h gina s6 lugng tiAn t0 cam k6t mua./bdn the,o ti gid ghi r€n hqpddng vi s6luqng ddn tQ dusc quy d6i $eo ti gi6 binh quan mua ve brn chuyiin khotn giao ngay raingly hieu luc cria c6c hqp d6ng ki hen dan tC vI hqp d6ns ho6n diii tian le drsc phen b6 vio b6o c6ok61 quA hoat dong kinh doanh rieng theo phuon8 ph6p duong thing uong thoi gian hieu luc cia crchqp ddng nny.
Sd du cta hqp ddng lci hBn tian E dugc ir6nh gd lai theo ti gi, binh quan mua va bdn chuy6n khoangiao ngay tg thdi di6rn cu6i ngAy lAm vie. cu6i cing cria m5i thdng. Laill5 chua thuc hion duqc ghinhan vlo chenh l*h ti si6 h6i do{i tr€n bnLng can d6i 16 roan rieng cu6i m5i rh5ng v} duqc kdt chuydnvlo b6o cdo k6t qui hopt d$ng kinh doanh riCng vao thoi diEm kdr thdc h, k6 todn nim.
M6u B05/TCTD@M ha,h fi.o Thbng tv sti
49/2ot4m-NHNN ^gAJ
3l hnag 12 ann 2O14cna N86n hdng Nhn nqnc viet Nan)
Phen bei c{c c6ng cg t}i chinh
Nhim muc dlch duy nhfu li cung clpc6c th6ng tin thuy6t minh va dm quar trang cria c6c c6ng cu taichinh d6i voi tinh hinh ai chfnh vl k6l qu6 hoat d6ng kinh doanh cta Ng6, hAng va tinh chat vi mfcd0 rui ro ph6t sinh tt cec c6ngcu Di chinh, Ngan h)ng phdn lqi cdc c6ng cu tti chinh nhu sau:
(i) Tii sdL tti cunh
Tdi sdn ii chinh dulc fic dinh theo sid tri hqp li th6ns quo bAo cdo kA qun hoq Aine kinh doanh
Tli sin tli chinh duqc xrc dinh theo 65 t[i h9? ly lh6ng qua Mo c6o ka quA hoet ilong kinh doanh lamot Oi san ai chfnh thoa mtu mol trong cac di6u kiCn sau:
. Tei snn Oi chinl iluqc Ban T6ng Gi{rn d& phan loqi vtro nh6m nim gfi dd kinh doanh. Ttri sa,tAi chinh iluqc phan losi veo nh6m nam gin d€ kinh doanh, neu:
- lai sAn dugr mua chi y6u cho muc dfch b6n Isi lrong lhoi gian ngnn;- cd bing chrimg vA vift kinh doanh c6ng cy tt6 nhim muc dfth thu lqi ngin hsnl hoEc- lh c6ng cu Ai chfnh phdi sinh (ngogi trn c6c c6ng cg liLi chtnh phfi sinh iluqc x6c dinh la mot
hsp il6ng bno Enh tei chinh ho& mot c6ng cu phbng ngua nii ro hi9u que).
. Tsi thoi diBm ghi nh6n ban itiu, Ngan heng x6p lii sdn tiri chfnh vno nh6m ai snLn rli chfnh duqcx6c illnh theo gi6 tri hqp u th6ng qua bdo cdo k& qud hog( ilong kinh doanh.
Cdc Hudn ddu u ruim 6ie din ngdy ddo han
C6c k}|oin dA'! tu nitll git d6n ngey ddo hm le c6c di sdn tii chfnh phi phdi sinh voi cdc khoen thanhtoen c6 dlnh ho6c c6 thC xdc ilinh vA c6lci ddo hpn c6 dinh mi Ngan heng c6 y dinh va c6 kti nanggifi d6n rgey dAo han, ngoai tni:
. cdc rai san ai chinh rli tai thti diEm ghi nhAn ban dlu rfi duqc Ngen hAng x6p vlo nh6m tli sintei chinh duqc xdc dinh Geo gi6 tri hqp Iy th6ng qua b6o c6oIA que ho$ d6ng kinh doanh;
. cdc tei sdn ai chinh da dugc r6p vao nh6m tAi sen t chinh sin seng il€ b6nr vA
. cdc tli sen Bi chinh tida Inan dinh nghla va cdc khoin cho vay vl phli thu.
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Nrir tlta Thuvls qi C6 phin Bln viPtTb. t HM Town,412 Nsl'yh Thi Mioh IG.iItEt's 5, Q4tr 3, Tttirh phd Hd chl Minh, viir}+uytr nitrh Mo c{o i.}i chlnh ri6n8 cho n kCrngly 31 1tr6D8 12 rnm Ir9 (tiap thco)
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Mlu BOs/TCTI)@an hnni tko ThbU tu ri
49/2O|4m.NHNN ^td!
3l ,i,ry 12nn^2OI4cno Ngal hnq Nhn n .tc viA Na,,)
I
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Cdc khoAn cho var vA phai thu
Cdc hoan cho vay ve phai ftu h c6c tei san Ai chinh phi phri sinh voi c6c khoAD thanh to6n c6 dinhhoic c6 66 x6c dinh ve kh6ng duqc nicm y6r k€n $i trutng, ngoqi trt:. cdc lhoin ma Ncan heng c6 i itinh bdn ngay ho& sc b6n trong tu. oDg tai gan duqc phan b?i le tei
s,n 'iim
git vi muc dich kinh doanh, v) c6c loai IrA t{i thoi diam ghi nhan ban diu du.oc NgenhAng x6p viLo nh6m tii sdn tii chlnh d'rqE xac dinh theo gi6 tri hqp ly th6ng qua Mo c6o k6t quihoat dong kinh doanh;
. c6c kho6n duF Ngen hlng ,6p vlo nh6m tli san Ai chlnh san san8 de b6n lai lhoi di€m ghi nhinban dAu; hoic
. cfc tdroafl ma Ngan hang c6 lh€ klr6ng thu h6i dus. c phan lor gi6 lri diu tu ban_diu, kh6rg phnido suy ginm chitluqng tfn dung, ve duqc phen loar veo nh6m tli sAn tAi chinh sin sang d6 b6n.
Tdi sdn tdi chinh sAn sd4s dd bdn
Tai siLn dri chinh sAn san8 dA bdn lac6c Ai snn di chinh phi phdi sinh duqc xdc dinh la sEn szng da brnho& kh6ng dvqc phan lofli la:
. c5c Di sdn tei chfDh duqc rrc dinh rh€o gi, 14 hqp li rh6ng qua bro c6o k6t qua ho?t ilong kinhdoanh;
. c6c khonn diu tu n6m gitr d6n ngay d6o hen; hoaJ. c6c khoin cho vay ve phdi thu.
(ii) N? phii trd hi chtnh
Nq phai tni tai chlnh Aec dc dinh theo Bi,i ni hqp lj rh6ng qua bdo cdo ktir qud hoqt d1ng kinh
Nq ph{i lnn lai chinh iluqc x6c dinh theo g16 tri hqp ly th6ng qua b6o ceo k6t qua hoqr ilong kinh doanhle md kloa,n nq phei tni tei chinh lh6a rnen mor lrong cdc di6u kiin sau:
. Ng phai rri l,ii chfnh dr4E Ban T6ng Gi6m d(ic phar loai vao nh6m nam gi8 d6 kinh doanh. Nqphai tfti ai chinh itwc phan loai vlo nh6m nim git dti kinh doanh, n6u:
- duqc tao ra cht y6u cho muc dfch mua lei trong thoi gian ngin;- c6 bing chring vB viec kinh doanh c6og cU il6 nhim muc dfch lhu lgi ng,n han; hoeJ- lA con8 cu tli chinh ph6i sinh (ngosi ld cdc c6ng cu tli chfnh ph6i sinh duqc xdc dinh la rnot
hqp d6rg bio lenh di chlnh ho& mot c6ng c! phdng ngtra nli ro hieu qua).
. Tpi thoi tli6m ghi nhan ban dAu, Ngan hlng xlp nq phei tra tAi chfnh vao nh6m nq phdi re t chinhdugc xdc dinh lheo gi6 tri hgp ly th6ngqua b6o c6o k€r quA hoqr dong kinh doanh.
Nq ptu)i trd di chhh .hdr:c c dlnh theo gid tri phdn biCdc Lloin nq phii En &i chfnh kl6ng dugc phan loar ld nq phtu tni Oi chlnh duqc x& ilinh tlleo gi,lri hqp ly th6ng qua blio cdo k6r quA hoat d6.ng kinh doanh sC drqc phe, lo{i le ng phii tni Ai chinhdu(E xrc dinh ol€o gi, tri phen bo.
Vifo Phen loai cdc c6og cu lAi chfnh k€ t€n chi nhim mqc dich rinh biy va thuy6r minh vi k}6ngnhlm mUc d(ch mF : trong phdp x{c dinh gid tri cta c6c c6ng cU lAi chfnh. Cdc chinh s6ch kA lodnv€x6cdinhgi{tri..:jcc6nscurAichfnhdugctrinhbeytrongcdcrhuy6rminhliCnquankh6c.
Iu
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o
Ngir hing Thuong m{i C6 phin Btr viitTo. Dht HM Toetr,412 Nguytn Tltl Minll KhaiPhuarr8 s, Quln 3, Thtnh ph6 Hd Chf Mitrh, vietThuyEt minh b6o do rti cbhh ri6q cho nln L6tnEiy 3l lhanr 12 dE 2.019 (.i6p lho)
. nhactu vat ki6n lnic
. rn6y m6c tli6t bi
. phuong tion van chuyen
. thi6t bi, duns cu quAn ly
. tni san c6 dinh hitu hlnh khdc
Mru E05/TC[)(Ban hazh fieo Th6"E tusd
49/2014m NHNN ngny 31 fiA B 12fin2O14cno N86i hdng Nho
"utc vi€t Nan)
Nat,rahric
5-50nam3 .20 nelnt
3-l0Dam3-10nam4-25ndm
(k) Tli sin cd itinh hftu hl
(.) Nguy0n gid
Tli snn c6 dinh htu hinh duqc th6 hien theo nguyen gid trt di gid tri hao mbn lny kii. Nguycn gid bandiu cta Ai san c6 dinh h0u hinh bao g6rn gid muacria tli sin, thu6 nhap khiu. c6c loar thu6 dAu vdokh6ng duqc hoen hi vi chr phi ten quan truc riep d6n vi+ dua tli ser vao lrarg thdi va vt trf hoat d6ngcho mlrc dich st dqn8 d\r kiin. Cdc chi phi ph6r sinh sau khi tli sin c6 dinh htu hinh da di vAo hoardong nhu chi phi srli chtE, bAo dudng ve dai tu duqc ghi nh6n vlo b6o c6o k6r qui hoqr dQng kinhdoanh ricng rrong nem mi chi phi phrt sinh. Tn dng hqp c6 thd ch'hg minh mot c6ch 16 rang c6c chiphi nly lErn ung lgi ich kinh 16lrone tuong lai du tlnh thu duqc.tt viec st dung lai san c6 dinh hEu'hintlvuor
tren mtirc tro€l dog dEu chuin da duo-c il6nh gi6 ban dau, thi c6c chi nhi nay duqc v5n h6a
nhu mol ktodn leng nguyen giActa lli sen c6 dinh hru hinh.
(ii) KhAt hao
Kliu hao dugc tinh theo phuong phep duong thing d\Ia t€n thoi Bian hitu dung udc tinh cua Gr s€n
c6 dintr hcu hlntr. Thoi gian hii! dvng uoc rfnh nhu sau:
(iii) Thanh ljtni vA 16 ph6r sinh do |Jlanh ly tiri s6n c6 dinh htru hinh duqc r6c dinh bang s6 chcnh rcch sin? sii ti6nthuin nhAn duvc do thanh ly voi gi6 tricbn lBi cta Ai snn va duqc ghi nhan h thu nhAp k}6c ho& chiphi khdc trong b{o c{o k6t qu6 hoat dong kinh doanh riCog.
TN sitr c5 diDh Y6 bhh
Qqin s& dgtg dA
Qnry€n sn dung dAt ducr tha hien lheo oguycn gi, rt ili gi{ li h.o mdn lny kii. Nguy€n grd ban diucta quy6n st dyng dAt_bao gim gid mua ve cec chi phi liCn quan nuc d6p l6i vifu c6 ituqc quyEn_ stdyng dft. Khlu hao d5i v6iquyAn srl dung d6r c6 thdi hen dugc tinh theo phuong ph6p duong thingtrong vbng tt 3E d6n 49 Dtrm. Ngan hang kh6ng tlnh kl6u hao d6i voi quy€n sri dung d6t v6 thqi hfln.
(ii) Phin nAm nnr idrrhGiri mua phin mdm mdy vi tinh moi, rnl phin mAm m6y vi tlnh Dey kldng ptl.iLi l:r mol bO phan gink6t vdi phin ctng c6 li6n quan_rhi duqc v6n h6a vA duqc hech rorn nhu rnol tii siIt c6 dini v6 hinh.Phin rnim mdy ; tinh dugc khiu hao theo phuong ph6p duong rhiing trong lhoi giar tt 3 d6n 20 nam.
25i
Nsttr hrDt Tl[3trg D$ Cd phtn BIE vieiTbr Dil HM TorD, 4r2 NsoylD Tti MiDh KLiPtutllr s, Qu{! 3, Ttid ph6 H} cht Minh, vif.Ttuydt ninh b{o c6o r.}i chlnh ri6ng cho dm k6trsty 3l thrng 12 n5m 2019 (titp tlco)
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MAu Bos/rCTI)Gon hnnh theo Th6ry tu si
49/2014/TT-NHNN Dgay 3I i,in8 12 Dnn 2014cna NBAa hAng Nhn nun Viet Nan)
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Y
(iii) Thanh ljIli ve l5 phdt sinh do thanh ly t}i snn c6 dinh v6 hinh duqc xac dinh bing s6 chenh l&h gita sii rianthuin nhan duqc do thanh ly v6i gi6 tri cbn lei cna Ui sin v:L dusc ghi nhin ll thu nhep k]ldc hoic chiphf khdc trong b6o c6o kA qui hoat dong kinh doanh rieng.
(m) Cdc tli sin C6 kh6c
Cfc t-d snn C6 tidc, ngoai c6c khoen Ei. phi phii thu tt hoa( donB rin dung, iluqc phin 6nh theo gi6g6c tr'] di dE phbng rui ro cho cdc tai sdn C6 noi bing.
Chi phids phbng ph6t sinh duqc ghi nhan vlo chi phi hoar dong Eong b6o ceok6tque hoar dong kinhdoanh ricng.
(n) C6c khoin dg phdrng
Tri cdc khodn du phdng iluqc rrinh bly d Thuy& minh 3(c), 3(d), 3(e), 3(0, 3(g), 3(h) vA 3(m), rnotkhoin du phbng iluqc ghr nhin n6u, do k6t qud cia rnot su kien rong qud kh'1, Ngen hAng c6 m6tnghia vu phrp ly hi6n qi hoic liCn doi c6 th6 uoc rinh nft c6ch dSnB tin cay, vi chic ch6n sE liLrn ginmsrit crc lqi ich kinh t6 rong tusng lai dd lhaoh torn cic k{tonn nq phii tri' do nghia vu il6. Khoin duphdng duqE xdc dinh bing c6ch chi6r klriu dbng tiin dy ki6n phai ra rong tuong lai voi ti lechi6rkhiu tnroc lhud phin 6nh d6Dh gi6 cua lhi lnrsng o thoi dicm hien tai va gi6 tsi rhoi gian cna rian vanhilng rui ro cq thC cta khoen ng d6.
tug cdp th6i viQc vn bno hiin thir aghi€p
Theo BO luit Lao d6ng ViCt Nam, k}li ng'rdi lao ilong l:Lm viec cho NgAn hiLng tt 12 th6ng ro len("ngudi lao dOnE dt diau kien") lu nguyen chim dtt hqp d6ng lao dong cta minh theo ifiing quy dinhcria ph6p lu6t thi ben stdung lao dongphdi rhanh to6n uan ug c6p th8i vie. cho nhan vien d6 rinh du6rrtn s6 nam llm vi& ve mrrc luont rar thoi di6m th6i viCr cta nhan vien d6. DV phbng lrq cap rh6ivits rtuqc l6p tsen co sd s6 nnrn nheD vi6n ltrm vi6c cho Ng6n hlng v) mric luong binh quan cia halronS vbng s6u th6ng tnioc ngiy k& thdc ki k6 torn nam. Cho muc dfch x5c dinh s6 nem lnm viQc ctanhen vien, thoi gian nhan vi€n da tharn gia bdo hi6m th6t nthiCp $eo quy dinh cta phnp luat vi thdigsn lam viec da duoc Ng6, hlng chi tni trq cip thdi vi6c duqc lofi rrt.
vAo 0gey 24 th{ng l0 nem 2OI2,.BO Ttri chinh ban hinh Th6ng tu s6 l8O2OI2TT-BTC ("Th6ng tuI E0") hudng dan xt ly rii chfnh vA rrq c6p mit vie€ lam cho ngudi lao dong c'ie doanh nghiep. Th6ngtu lEo chi ra ring, kh lAp bAo c6o rli chfnh cho nAm 2012, n6u du phong trq cip rn6t viec ldm ciadoanh nghi€p con s6 d'r, doanh nghiep phni hoen nhip s6 du vlo thu nh6p kh{c cho nnm 2012 v}kh6ng duqc chuy6n s6 du sang nlm sau. Ban T6ng Gidm d6c cta Ngen hhg tin ring Th6ng t'J t 80cong {p dung cho du phbng lrg cAp th6i vie.. Do d6, Ngan hang de ho}n nhap s6 d', du phbng trg c6pth6i vie tai ngey 3l thrng 12 nnm 2Ol2 vao thu nh6p kh{c cho nam k6r thrfc ng}y 3l th6ng 12 nlm20!2 vi sE kh6ng ti6p tuc rrlch l6p du phdng rrs cip th6i vrpc. Vift (hay d6i chfnh sdch k6 to6n nAyiluqc dp dsng phi h6i t6lri ntrm 2012.
Theo LuAt Bdo.hiam.X6 hoi. ke tt ngAy.l rhdng I n6m 2009, Ngen henS ve cdc nher vien phni d6ngvlo quy bao hi€m th6t nghiep do Bdo hiBm Xa hoi Vier Nam quen li. Beo hiam rhir nghiep do NBenhlng il6ng cho th&i gian lAm viec cta nhan viCn dugc ghi nhan vlo chi phf trong Mo c6o k€t que ho$dong kinh doanh rieng kti phdt sinh.
Bio hiim th& nghiQp duqc ghi nhdn nhv mQt phAn ci, -::: phl luong vA cdc chi phi li6n quan trCn b6ocro ket que kihh doarh rieng.
26
Ngt! hlrg Ttun4 n{i C6 phlb Bh VittTbt rht HM Tovr', a12 Ntuyh Thi Mitrh XhriPhulns s,QuAn 3. Thlnh ph6 Hd ChfMinh, viliTtuJ& minh b6o cao li'i clhh .i6Dr cho rIE Il.Erly 31 .hIDs LI olm 2O19 (6ap .}@)
Mtu B0YTCm@a^ haah heo Thbzq tt si
49/2014m NHNN n8d) 3l thang 12 ^dn
2U4cno NBat hAaS Nh,n Moc viet Nd,11)th6.
(o)
(p) Ti6r gfit cta khdch hlng
Tian gui cua kl6ch h)og duqc phin dnh the! gid g&
(r) Ph6t hinh gi6y tU c6 gid
Ph6t hanh gi6y ld c6 gi6 dusc phaLn 5nh theo gi5 g6c
(s) C6c khoin phti rI)i khdc
Cdc khoAn phii trA kh6c duqc phan ,nh theo gi, git
Tlln Efi ri vay c6c t6 chrft fin dgng khdc
Tiln gii vn vay c{c 16 ch'1c rln dung khrc ilugc phrin 6nh theo gi6 g6c
1
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(q) Cdc hqp it6ng mua l4i vI b6n l1i
Nhilng ching klorn iluqc bdn ddng thoi duqc cam k6t sE mua lai vao mot thoi di€m nhdt dinh trongtuong lai v6n dugc ghi nhan l€n beng can d6i kai toSn rieng. Khoan tian nh4n duqc &eo th6a thuanney duqc ghi nhan nhu mot khoan nq phai tre r€n b6ng c6n d6r k6 todn ri6ng vlLphin chEnh lech gilagi6 brin vA giri cam k& sc mua tgi duqc phan b6 rheo phuong ph6p. duong lhAng vao bao cao k€t quihoqt dong kinh doanh ning trong su6t lhoi gian hiCu luc cta hqp donB.
Nhtng chfng kho6n duorc mua ddng thdr dugc cam kEr sE ban lai vao mol thoi diim nh6t dinh trongtuong lai kh6ng duqc ghi nhan ren bang can d6i k6 to6n ri6ng. Khoin tiAn thanh todn theo thda thuanney dryc ghi nhan nhu mot kloeLn cho vay trCn bing can d6r kC rorfl riCng vl phan chenh lfoh giiia gi6
mua vi gii cam k6l se ban lai dwc phan bo theo phuong ph5p duong rhing vao bro c6o kcl qud hoBt
dong ki;h doanh rieng trong su& lhdi gian hieu luc cia hqp ddng.
(.)
(i)
V6n c6 phln
ci phitu phi thong
(ii)
C6 phi6u ph6 thong duqc ghi nhin theo gi, phdt henh rrt di c6c chi phl phiit sinh tru-c ri6p licn qua,d6n vi€c ph6r trlnh c6 phi6 ph6 th6ng, trt di Anh hudnB thu6. Cdc chi pht d6 dusc ghi nhin nhu nflkhoAn giAm uri vAo thing du,iin c6 phln.
Th(ag du viin ci phin
Khi ph6r hanh c6 phi6u, ch€nh Ifoh giih gi6 phdt hlnh vA nfnh gie c6 phr6u duqc gbi nh6n v}o tlikiodn thAne du v6n c6 phAn Eone v6n chi sqhitu.
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NgAD hirs Tlirons tr4i C6 phir Btu VifrTda Dht IIM Tosr,412 NsE]5n Thi Minh xhaiPhut'r8 s, Qsfu 3, Ihlnb pb6 Hd Chi MiDh, vi6.Thuy6i mitrh b6o c6o tj'i chnDh.riEna cho n5h k6itrgty 3l thfns12 nim mr9 (titp theo)
NaElhfc
Ti lQ trich l6p hlng nIm
5% lqi nhuan sau thu6.10% lgi nhu6D sau thue
Miu BOS/TCTI)@an ha\h heo Thbns tv v5
49/2014/TT-NHNN n8D] 3t rnn9 12 ndh 2014cna NBan hdq Nhn nutc ViCt Non)
s5 du t5i da
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(u)
(v)
Cdc quY drf trftTheo Nshi dinh s6 93/2OI7ND{P do Chinh pht vret Nam ban hAnh ngtry 7 thrng 8 nnm 2017, Ngenhamg ph;i rrich lip cec qu, du tri, bit buoc nhu sau tru6c khi phan phSi lqi nhuan:
Quy du trt b6 sung v6n diAu lQ
Quy du phdng Ui chlnh Kh6ng quydinh
Qui du phbng tiri chinh d[ng di bt dap phin cbn lai cta.nhiing r6n thil. rhi6t hai va ldi sdn xey ra
trong qrrd trinh kinh doanh sau kli dA duqc bn dnp beng ti6n b6i th'rdng cta crc t6 chuc, cd nhan gAy
ra t6n th6t, cia t6 chuc bdo hiAm vi st dung du phbng trich I6p trong chi phi; si dung cho c5,c mucdich kh6c theo quy dinh cria ph6p luar
Cnc qui du rn duqc st dung cho cAc muc dlch cu rhd va duqc irich lt lqi nhuin sau lhuE cta NganhAng du. a tren cac ri lC quy dinh theo tdnh tU sau:
. Qu! dy tra b6 sung v6n didu 1€;
. Qui ds phbng lni chinh;
. Quy khen thudng ve phfc lqi ve cAc quy khSc: trlch lap d lqi nhuan sau thu€ theo quyet dinb ciaDai h6i d6ns C6 dOnB. Ti le trich hp cdc qui nay do D{i h6i d6ns Cd d6ng quyiit dinh. Cac qu!nay k}6ng duqc quy dinh boi luar phap vir duqc phdp phan ph6i ha.
Phin lqi nhuan con lai sau khi trir cac kloen kich lap c6c qui n6i t€n va chia cii Iic cho c6 d6ng duqcghi vlo lqi nhuen chua phan ph6i cta Ngen hang.
Quj khen thu&ng vi phrlc lqi
Qu, khen thusng ve ph'ic lqi kl6ng do ph6p luAt quy dinh dugc trlch Ep tt lqi nhuan sau thu6 va duqcphdp phan ph6i het. chri y6u duqc dnng itti chi tri cho c6n b0. c6ng nhan vi6n cta Ngan hang. Quikien thudng va phfc lqi d'rqc ghi nhan rong phan nq phai ra cia Ngan hang.
(w) Thu nhAp lei
Thu nh6p lai dwc ghi nh6n tron8 b6o cro k6t que ho€l dong kinh doanh riCng trCn co sd d6n dch.ngoai trt tien lai tri cdc khoin ng (fugc phan logi tt Nh6m 2 den Nh6m 5 duqc trinh bary ki ThuyCrminh 3(e) va cdc khoAn nq duqc gitr nguyen Nh6m I (Nq di tiCu chuAn) do thtrc hien chinh s{ch ctaNhe nuiE thi s6 lai du thu dugc xu6t rodn vA duqc ghi nhAn ngoai bang. Thu nhap lai cta cdc khoenno ney duqc Bhi nh6n vao bdoc6o k6l qu6 hoar dong kinh doanh n€ng khi thu iruqc (co sd fiu-c lhu).
Thu nhap tt hott ilorg dich vU
fiu nh6p rti hoat itong dich vu bao g6m phf ntr.in ilugc ti dich vu thanh rcrn, dich vu ngan qui, phf tirc6c khoAn bAo Unh va cdc dich vu kh{c. Thu nh6p phi tt c6c k}oin b6o lSnh dugc ghi nher E€n co sod6n fich. Thu nh6p nhan duqc t; dich vu thanh todn, dich vu ngan qui va crc dich vu l. i-- Cuqc ghinh6n khi thu duqc.
2t
(x)
Nsan htns Thuvtr8 mri Cd phin Bro ViftTb' nhl HM Towo,4l2 Nsuyh Tti Mioh lft.iPh[try s, q4. 3,Itbh phd Ht chi Mi"h, viCrrlhuy6r miDh Mo do 6i cLfrh riaE cho nim kdan8!,y 3l thdng 12 rtm 2rl9 (riap fi&)
lh6c
MIE BO5/TCTI)(Bon hanh heo Th6^g tusd
49/20t4m-NHNN qAr 3) tMu 12 ndm20l4cno NEai Irnns Nhn nbtc viat Nan)
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)
(y) Thu nhAD c6 ti,c
Thu nhip ttr c6 tuc bing ti6n duqc ghi nhan Irong b5o c6o k6t qud hoat dong kinh doanh ri6rg khiquy6n nhan c6 tuc cta Ngan hAng dvqc r6c lap.
C6 tuc dugc nhan dusi d6ng c6 phi6u, c6 phidu thudng vi quy6n mua c6 phi6u cho c5c c,5 d6ng hienrci, c6 phi6u duoc chia ti lqi nhuan chua phan ph6i kh6ng duqc ghi nhAn l) mot khoSn tang gi, trik}oin tliu tu vi kh6ng duqc ghi nh6n la thu nhap rong bdo cdo k6t qui hoat dong kinh doanh rieng.Khi nh6n duqc c6 tta bing c6 phi6u, Ngan hane chi theo d6r s5luqng c6 phr6u ta,ng lhem.
C6ttc nh6,n dugc li6n quan d6n giai doan lru6c kii mua khoin diu tuduqc ghigiam vao eid trighis6cria khonm diu tu.
(bb) C6c khoin thanh to6n tiln fiuG ho?t d{ng
C6c khoin thanh lorn lian lhue hoqt dong duqc ghi nhan trEn b6o c5o kA que hocl d6ng Linh doanhrieng rheo phuong ph6p duong thing dga viro thol hqn cta hqpd6ngthuE. Crc khonn hoah6ngdilhu€da nh€n du.oc ghi nhan r€n b6o cao kit que hoal dong kinh doanh rieng nhu mal be ph6n hqp thanh
cta t6ng chi phi thue.
(z) Chi phl Ei
Chi phf lei iruqc ghi nhAn trong bro ceo k6t qui hoat dongkrnh doanh riCng t€n co sd ddn rich
(aa) Chi phi hogt iiQng dich vg
Chi phi hoat dong dich vu duqc ghi nhan tong b6o c6o kit qua hoat dong kinh doanh ricng khi ph6r
sinh.
(cc) Thu6
Thu6 rhu nhap doanh nghiep rfnh trcn lgi nhuan cua nim bao g6m thu6 thu nhap hien hAnh vr lhu6 thu
nh6p hoan hi. Thu6 thu nhip doanh nghiep duqc ghi nh6o trong b5o c6o ka qui hoet ilong kinh doanh
ricng ngoai tru trudng hqp i6 cec khoan thu6 thu nhip li€n quan d6n c{c khoan muc iruo-c ghi nhAn
rtdng vio van ctri st truu. ttrt kt'i d6.e" u'oln rt'u6 thu nh{p niy clng duqc ghi nhin rhing vao v6n
cht sd hitu.
Thu6 lhu nhap hien hinh li khotur rhu6 phni nop dua tr€n thu nhap chiu lhu€ rong nlm, st dung c6c
mrj'c thu6 suAi c6 hi€u tuc tai nely klt rh'ic ki k6 rodn nirn vn c{c khodn di6u chinh rhu6 phdi nop lenquan dCn nhfing nnm tnxirc.
Thud thu nhsp hoen hi duqc t(nh lheo phuong ph6p bAng can d5i k6 to6n cho cAc chCnh loch t8m thdigina gid td gili s6 cho muc dlch uao cio tai chinh vA gia tri st dung cho mvc dich tfnh thu6 crta cdckloefl msc tei s6ll vl nq phli tftl Gi6 rri cria thu6 lhu nh6p hoen t€i duqc Bhi nhan dua lrCn c{.h thicdu ki6n lhu h6i hoic rhanh to6n gi6 tri ehi s6 cia c6c khoen mqc tAi sdn vi ng phai tra sri dung c6c
mric thu6 su6t c6 hiQu luE holc co bdo c6 hieu luE rei ngly k6t thic h, k6 to6n nlm.
Tei sen thu6 thu ohAp ho6n lei chi duqc ehi nhan rong phgm vi chic ch5n c6 il'i lqi nhuan dnh thu6trong tuong lai de chinh l*h tam th ! ny c6 fia s& dung duqc. Ttri sdn th'r€ lhu nh6p ho6n hi du(rcghi giAm Eong pham vi kh6ng cdr, r .j :n6n la c6c lqi fch v6 thu6 liCn quan nay sE st dung dwc,
29
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Mlu BllS/TCm(B@ hd,h th.o Ttdng tu si
191201$Tr-NHNN ngdr 3l thnng )2nnd2Ol4c'n@ NgA, hnag NhA d,jtc ViA NM)
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(dd) C{c b€n IEn qu.n
C6c bCn duqE coi h b6n liEn quan cta NgAn hang neu mot b€n c6 kie ning, Lruc liap hoic gi6n tiap,kiam soal En kia hoEc gEy nnh huong ddng k6 r6i ben kia EonS viec ra cdc qu)& dinh tli chfnh vehoBt dong, ho& kld Ngan hang va bcn kia c ng chiu sv kiam so6t chung hoac anh huong ddng k6chung. C{c ben lien quan c6 the h c6c c6ng ry holc c6c cd nhan, bao g6m ce c6c thanh vien gia dinhthan c6n cUa cdc cd nhen duqc coi la lien quar.
Trong viec xem xdt m6i quan he cna tung bEn lien quan, Ngan hlng chf i d€n bin chir cria rn6i quanhC ch'ikt6ng chi hinh thr.rc phnp ly cia m6i quao he d6.
(.e) C6c cam k6r vt ng tiim inTei t(mg lhoi dr6m, Ngen hlmg c6 cdc cam kdl cAp t(n dung chua thuc hien. Cec cam kdt nAy d duoldang cac khoin cho vay ve thiu chi da duqc phC duyQt. Ngan hang cing cung c5p ciic bdo Enh dichfnh va thu (n dung da bao lenh vifu r-huc hien hqD d6ng crla khdch hamg d6i voi ben rhu ba. NhiAukhonn cam kA vA nq ti6m in sE d6o h?n me kt6ng ph6t sinh b6r ki mor phar hay to;n bO mor kloantqm (mg nlo. Do d6 cdc knoin cam k6r vn no tiim An nly kh6ng nhAt thi6r pldn 6rh lu6ng luu chuydntiAn tQ dy ki6n trong tuong lai.
(fD C6 trtc
C6 tric chia cho c6c cd d6ng cta Ngan hirng duqc ghi nh6n ll mot khoan phai tri rong bro c6o taichfnh riCng kti viec chia c6 tfc cta Nsan hirng itugc D?i hoi ddng C6 d6ng cta Ngan hang chap rhuan.
Gs) B{o c6o b0 phln
Mot b0 phan cAn b6o c6o lA rtt hqp phin c6 fi6 xdc dinh riCng bifl cna Ngan hAng rharn $a vao viCccung cdp c6c sin phdrn ho& dich vu li6n quan (bO phan chia fieo linh vuc kinh doanh), holc cung cipsan ph6m hoic dich vu tron8 m6r m6i rnrong kinh 16 cu rha OO ph6n chia fie! klu vuc dia Iy). r6i bOph6D nAy chiu rui ro ve Gu d'rqc lgi lch khdc bier v6i c6c bO phin kl6c. MAu b6o cdo bO phAn chfnhydu cria Ngan hlng h dtra rheo bO ph5tr chia dleo klu vuc dd ti vA mau bro c6o bO phEo ;'i y6u c'ilaNgtn hAng la dEa theo b0 phan chia theo tinh WE kinh doanh.
(hh) 56 du bins kh6ns
C6c kloAn muc hay s6 du duqc quy dinh rrong euySt itinh s6 I6/2007/eDNHNN ngly 18 &dng 4nlm 2Cl0? ("Quy6t dinh 16") cta Th6ng d& NHNNVN v! chd dO bro cao ai cHnt a,6i vOi cac t6chth tfn dung ve Th6Dg tu s6 49l2014fm-NHNN ngAy 3t thdng 12 nem 2Ol4 ('"fh6ng tu 49") ctaTh6nt d6c NHNIWN sta ddi, b6 sune nfl s6 diAu khoAn cria hf rh6ng tai khodn k6 rorn cdc td ch'.rctfn dung ban htrnh klm rheo Quy6t dinh s6 479l20O4leD-NHNN ngey ,9 lh6ng 4 nem 2OO4 mi kh6ngduqc th€ hien Eong bdo c6o Ai chinh riCng nAy lht duqc hi€u h c6 s6 du bing kh6nB.
30
:
Ngan hlng Thuong mfi C6 phln Btu viftTi,a nhA HM Tow& 412 NsulEn Thi Mioh XlrsiPtutns s, Qufn 3, Thtntr phd Hd c'hf Minh, vi(rTtr|rltr tlrint Mo cio rti chhh ri6ns cho nall! kdtnsly 3l thdrs 12 rnD2019 (titp ih@)
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Tidn mNt bing VNDTi€n rnit bang ngoqi tC
Tian gn'i tai Ngin hlhg
s6 du binh quan $Ing truoc cuai
Klich hnng:
3U1?/2019Trieu VND
3UnrnltTrieu VND
339.50787.134
298522208.227
426.641 506.',749
5. Ti6n gfri t4i NgAn hirng Nhir num ViQt Nam
Tidn grii rai NHNNVN bao g6m qu5 dp trt bir buac vA l?ri khoin rian gfi rhanh todn.
Theo quy dinh cta NHNIWN va d', trt bir bu6c, crc ngAn hlng duqc phip duy ln mor s6 du rhd n6it4i tAi k]lonn dE tr[' bir buoc. 56 du binh quan ds rt bit buac hang theng khdng duqc rhap hon ry ledlr tril bir buoc nhan vdi b)nh quan s6 du ti6n gui cta (h{ng truoc t?i Nga! h}ng nhu sau:
Ti l€ d'r trE bit buOc
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Tli khodn dan gti rhanh rMn vl qui du trit bit buO€ tei NHNNVN. Bdng VND. Blng ngoti te
3yl2t2019Trieu VND
3ut2t20taTriou VND
905.93923.808
474.65919.299
513.958 \J{,
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Ti6n sti kh6ns kJ h|nTi6n gfi kn6ng ki hsn bing vNDTi6n gui kn6ng ky han b5ng ngoai te
fidn gnri c6 ki funTidn gii c6 k! h6n bing vl,{DTiEn gni c6 ki hai bing ngoai tC
Cho vayCho vay bing VNDCho vay bing ngoei r€
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luDtmt9Trieu VND
llDtm{Trieu vND
1.582.29a126.829
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2.145.0752.781.5981.t15.122
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C6c c6ng cg tii chinh phii sinh vi cric tii s6n tiri chinh khicNgiy 3l th6ng 12 n5m ml9
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ngAy hifu lqrc nnm 2019)hqp d6ng) Tli stui C6hg nq
Triqu VND Trieu VND Trleu VND
C6r8 c{ aA'i chfnh phdi sinh ti}n 4. Giao dich lc, han dan 6 235.219 3.339. Giao dich ho6n d6i den re 12j39j74 25.615
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CAng cE tli chlEh pb6i dnh tiaD 4. Giao dich ki h0n riCn te. ciao dich hodn d6i tian te1.o32.3289.580.909
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32
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Ngan htns ThwDs mni C6 pb|r Bnn vi6.Tba trhl HM Town, 412 Nsuyln Tbi Miob loraiItutIt 5, Q[|tr 3, ThlDt ph6 Hd cr Mi ,vierIhuyfr hinh bAo c6o l}i chioh rierq cho [.ln lhusly 31 lrl5Dg 12Dnh zlr9 (ti6p fi6)
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Cho vay khrich hingPMn tfch du nqcho vay lheo loqi hinh cho vay nhu sau
Cho vay cdc16 chtc kinh t6 va c6 nha, rong nuoc
Phen dch du ng cho vay khdch hlng lheo nh6m ng nhv sau
Nh6m I Nq dri ueu chuAn
Nh6m 2 - Nqcan ch'i YNh6m 3 - Nq duoi rieu chuenNh6m4 Nq nghi ngdNh6m 5 - Ngc6 kha nrng mat v6n
Phen t(ch du nq cho vay kh6ch hlng theo thdi han nhusau
Nq ngin hanNq trung he,lNq dli han
Mlu B0s/tCTD(Boa hdah theo Thbng tv si
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3u12!2019Trieu VND
33.994.6E6
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29 690 468
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32.-t06.fiA415.260lf9.154154.649558.745
24.'722 fia356.811
89.628239.189282.156
33.994.686 29.690.468
3 tv20t9Trieu vND
3l/t2t20ttTrieu vND
t6.902.9365.699.078
11392.6t2
13.41o.0205.'125.130
10.555.318
33.994.6E6 29.690.46t
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Phen rlch dungcho vay rheo d6i tuqng ktdch hnng vtr lo€i hinh doanh nghiep nhu sau:
3UDJ*o 3ut2t2tlETri€u VND Trieu VND
3443248.096.608
396.5456.915.4&
l6.EE76.141.253
166.895m.4501o.788
1.799616
17.3418.556.843
258.99515.9265.0631.199
453
33.994.686 29.690.468
34
NsAr banS Thuvrg [ld C6 phin Btr VietTd{ nh} HM Town, 412 Nguytn Thi Minh KhaiPltuims 5, Quftr 3, ThAn[ ph6 Hd Chi Minh, vi€r'tltr]6. miDh b{o cao iti cblrt_riing cho nar }drtrsly .ll rhatrg 12 oIE Il9 (ti6p 1116)
rh6c
Phan tlch du ng cho vay kt6ch hlng theo ngenh nghd nhu sau
Mlu B0S/TCII)@an hnah theo Thbag tu si
49/2U4m NHNN ngat 3l thdas 12 ndm 2OI4cta Ngan hdry Nha nudc viat Na )
Brn bu6n va b6n lC;suacht"a616, m6 t6, xe mry va re c6 dongcs ki6cXay dungHoat dong kinh doanh b6t dong sanHoat dong hm thu€ cdc c6ng viec rrong crc h0 gia dinh, sinxu5t sin phim vet chAt ve dich W ru tieu d ng cia hO gra dinhDich vu llru tni va ,n u6ngC6ng nghiep ch6 bi6n, ch5 hoN6ng nghiop, lam nghiQp va $iy srnVan Lii kho briHoft dong tii chiDh, ngen h)rg va bno hiAim
sen xuAt ve phan ph6i dien, ktl d6t, ouoc n6ng, hoi nuoc vadi6u hba kt6ng k]Y G ve hos. dong trq gi6p xe hoiTh6ng tin ve ruyen th6ng
_Hoqt dong hanh chinh v) dich vu h6 trqGido duc vtr iD'o t?o
Ho4r dQng cna cric 16chuc vi co quan qu5c 16
Cuog cAp nuoc; hoqt dQng quan li va xt ly rdc thai, nudc thdiHogtdong chuyen m6n, ktoa hac va c6ng ngheK]lai kho6ngNshC rhuAt, vui choi vl giii triHoEt dong cta Derg cong snn, t6 chm chinh tri - xa hOi, quanly nhe n'r6c, an ninh qu6c phbng, bao dem xe hoi b.it buocHo?t dong dich 4' kh6c
3UDtn19Trieu vND
3ut2ttufiTrieu VND
9.121.a255.801.3894.829.626
7.036.1655.0t Ll094.942jfi
.
lL
tI
c
3.829.1853.315.50t2.598.2841.088.312
8't2.tf4586.0r l
427.9 t9328.8242U.164249.'.t28
95.083E6.35?62.92858.63953.544s2.999
4.134.25'.t2.429.2'142.375.069
196.667|.129
455369
408.061t27.156359.136217.344
54.525
70.49116.758'73.256
23.5t6
It.469258.158
2.929255.691
33.994.6t6 29.690.468
i
I
/t
lI
\35
r.ratu hr[g ftuuns Dri C6 pttr BrD Vifr.a-aa i IIM Tolry[' 4r2 N8ryaa Thl Miri Kh.if'rrut-rs 5, QoiD 3, Thluh ph0 H6 CtI MiDh, viGrfhur& ,tuh Mo do .li chfth 'i6ry.io dh k&rrgly 3l .hlng 12 rlm nfq (da, 6Go)
N.mftfc
plr phbng rti ro cho yay kh6ch hingD\, phbng nii ro cho vay k:hdch hang bao gdm:
Dr, phbng cu .ha (i)
Dg phdng chung (ii)
s6du dAu nnm
Trich l€p du phdng rui ro rrong nAm Ghuyiir minh 30)
s6 du cu5i narn
Mlu B0S/TCTD(Ran ha^h theo Th6np tu si
49/2014TrNHNN niay 3t thn tE t2 nb;20t1cia Ng6, hnne Nhn ny& ViA NM)
452.296 1q.532
I
9
3lnu20t9Trieu VND
31n2r20raTrieu VND
2U.t69248.tn
126.35t2t4.tal
(i) Bidn donc du phdng cu th6 cda du phbnB rui ro cho vay klrch hirg nhu sau
2019Trifu vND
5[, 4u dAu nlmTdch l6p dtr phbnt nli ro rrong nim (Thuy6r minh 30)1519 du nhbng rui ro cho khoan vay mua lFi rt VAMCsrt dung du Phbng trong nlm
56 du cu6i ntm 2U.169
(ii) Bfn dong du phbng chung cria duphbng rui ro cho vay khdch haLng nhu sau
201tTrifu VND
126.35187.11412.82n
(22.1t6)
12.38553.t21
245(100)
126.351
2ut9Trifu VND
2018Trieu VND
2t4.tal33.946
t14.61139.508
24a.t2l 2t4.tat
\
36
:
10. Chnimg kho6n dAu tu
Chfng lrtroin diu tu sin sing ita b6n
Ckine khah nq. Trri phiCu Chinh pht (*). Tr6i phi6u do c6c t6 chuc tln dung t}l6c trong nudc
phrt hlnh e). Tr6i phieu do c6c 16 chrrc kinh tC trong nudc phdt hlnh e)Ching khainvin .. Chung khoen v6n do cac 16 ch&c kinh t€ trong nu6c phet hanh
DF phdng rii ro chtog t odn diu tu sAn slng d6 bdn
. Dv phbng Srrm Ci, (i). Dq phdng chun8 (ii)
T6ng chtng klroan diu tu san slns di bdn
Tn6i phi6u ddc biot do VAMC phril htnh (r*'). Meoh grd tr6i phiiiu d& biA. Du phdnC trdi phi6u d{c biet (iii)
Tdng chrimg ktodn diu tu gitr d€n ngAy ddo hen
T6ng chtng kio6n itAu ru
(.)
MItr BOYTCTD(Bon hanh fieo Thnag tu ri
19/20Um-NHNN ^&y
31 thlag 12 nd 2oI4cnd NE6t hnng Nhn nhtc viCt Nod)
3ut2J20t9TriQu VND
N8iD htDs Thuons mfi C5 phln Btn vilrTnr nhl HM Town,412 NsuyEn ThiMitrh XnaiPhutnr s, Quln 3, Thlnb ph6 Hi Ctl MiDh, vifrTtuJ6. minh b6o cio oi chfrh !i6ng cllo nrlb k6tnsty 3l rhdrg 12 riD 2019 (ti6p thco)
llinc
SUlTmtaTrieu VND
602.8s'.74E0.000
904.0t6760.mo
I
II
n
a
2.499.666 3.093.1
11.299 I t.299
3.593.822 4.168.566
(r.079)(3.750)
(1.966)(5.8s0)
(l r.829) (13.816)
3.5 .993 4.',t54.750
371.417(105.108)
L3t7.25t(l15.747)
212.329 1.201.51I
3.854322 5.956.261
Bao gdm trong s6 du trdi philiu Chinh phu t4i ngay 3l lhrng l2 nam 2Ol9lA cdc t*i ptriAu ua l6ngnfnh gi6:
. 50 ri vND (31/lz2ol8: loo ri vND) ilusc lvu ky tar NHNtwN dd thuc hien cic giao dich ll€nthi uudng rn&;
. 900 ti vND dang dugc cAm c6 tgi cdc t6 ch[,E tfn dung khrc dC dam bio cho tian glri c6 hi hancta cdc t6 chrk tfn dpnEkh,c (3unno8t 1.250 ti VND drryc camc6 tai cdc d chrrc (n dlngkh[c de dim bio cho c6c }}loAr vay crc d chtc tfn dung khrc) (Thuya ,ninh 16); vI
.50rivND(ll/lZ2ot8:Kh6ngc6)ihngduqcc-imcilchocdccamk6ttrongnghiOpvuUC.\
11
N3tn hAry ltusns nrl Cl phitr Btr vi$T6r trhi HM Torn" 412 NsuylD Thi Mtut Kn.iPh'rlhs s, Qulr 3, Thltrh ph6 Hd chf MiDh, vif.Ttuydt minh bdo cdo tll cbtfi ri&|8 cho nln L6ttrgly 31 thdnS 12 nlm 2Ol9 (ti6p thm)
56 au diu nnmTrich l6p du phbng trong nErn (Thuy6t minh 26)
56 du cu6i nam
MIU BO,TCTD@a^ hnnh heo Th6ry tv si
49n0u/TI-NHNN ngdy 3l tMnE 12 nd,n20Uc a NgA, hdng Nha tu6c ViCt Nan)
7.966ll3
6_M5t.521
'7.966
2018Tricu vND
5.850(2.r00)
6.300(450)
thdc
3.t50 s.850
1
v
c)
(D
Tei ngay 3l lh6ng 12 nrm 2019 vA ngly ll $eng t2 nlm 2OlE, tft cn ci. rrfi phi6u do cdc !6 chric tindunS khrc uonq nu6c ve cdc t6 chic kinh G rong nudc ph& henh dAu du(rc phan lo8i vao Nh6m I -Nq A) deu chutn.
Bao g6m rong sr5 du trdi phi6u do cdc 16 chrrc t{n dung kh6c trong nu6rc ph6t hanh ki ngly 3l thrngl2 nim 2ot9le crc rrdi phi6u c6 t6ns mEnh ei6llL 200 ty vND d'r -oc Ilru ky lai NHNNVN d€ thu,c hienc6c giao dich ECn thi trrdng ms (31/12.1201Er 5OO ti VND dang duqc cim c6 hi c6c t6 chri'c tin dungkh6c d6 dim beo cho c6c khoan vay c6c t6 chuc tfn dungkh6c (ThuyA minh 16)).
Day h trei phi€u d& biet do VAMC ph6t hanh nhim mua lai clc khoin nq xAu cta Ngan hang vsit6ng gi6 tri nq s& de dugr mua Ie 38n6.147 |rieu VND (31/l Z20l E: l -342.?6t rriQu VND). Tinh diinthoi di6m b:nn nq cho VAMC. du phdng rui ro cu lh6 de duqc Ngan hlng rlch lap cho c6c khoen nqnly h S.TIOlri(o VND (31/lZ2Ot8:25.510 fiCu VND). Khoan du pha'ng nly da duqc st dung ddghi giim vao gid tri ng g& khi bdn nocho VAMC.
Bi6n d6ng dv phdng gidm gi6 chung khoan dAu tu sin slng d€ brin trong nim nhu sau:
2019Tri$u VND
m18Tri€u VND
s6 au cu6i nam t.079
(l) Br6n d6ng dvphbng chung chung khodn diu ru sEn sh.ng dd bdn trong nem nhu sau
2019Trieu VND
s6 du dau nrmHo}ll nhap du phdng rrong nrm (Thuy6r minh 26)
38
:
lhtlc
(iri) Bi6n dOng dr phbng trri phi6u d{c biet bong n5m nhu sau
sil du diu narnTrich l6p duphbng bd suDg cho nim 2018 theo Th6ng tu 08 (+r1+)Trrch lap du phbng cho nlm 2019Hoan nhap ds phbng do 16 to6n uudc han tr6i phi6u dic biCJ
Hoan nhAp dg phbng do mua lai nsdl bdn VAMC
56 du cu6r nim
Ngtn hlns Thusrs Dei Cd phAn Btn viftTn! trhi HM Tosr, {12 Ngoyh Thi Minb KhiiPh'rlD8 s, QuAn 3, Tltft ph6 Hb ChI Minh, vierTbuy6t minh b5o do di Ghfrb ri6ng cho nrn k6tnsly 3l lll6ns 12trln 2019 (dap th€o)
Mru BoYTCTD@on hnnh theo Th6ry tu 16
4920)4/TT.NHNN ^sa!
3) thdns 12 fin2014dd N86n hang Nhn nvdc vi?t NaD)
2019TriQu VND
mr8Trieu VND
l]
iL115.747
22.86343.958
<s.0/2)(72.41E)
46.730(12.t33)
(260)
82.1I0
105.108 115.747
Theo Khoan 15, DiAu 1, Th6ng tu 08, hAnB n5m, t6 chi'c tfn dlng c6 trdi phiiiu d& biet do VAMC ph6rh)nh iluqc gia han tt 5 nam rcn lO ntrm phai ra so& phan vuqt giih chCnh l&h thu chi truoE thu6 lhu-c
d cta minh va chanh le.h lhu chi rru6c thu6 drJ ki6n de b6o c6o NHNNVN kli xin gia han rai phi6u
dec biCr do VAMC ph6r hlnh tt 5 nem Fn lO nem ('"rr5i phi6u dic biet VAMC duqc gia han ). N6uch6nh lech rhu chi tru6c lhu6 thuc rd cna 16 chuc tin dung l6n hon ch6nh lech lhu chi trudc thu6 duki6n da b6o c6o NHNNVN tht t6 chfc tin duns se si dung t6i da phin vuqi nly dA trich lip b6 sunsdu phbnt d6i vsi Tr{i phi6u dtc biel VAMC dwc gia h8n ngay troDg nnm d6 cho d6n khi sii riAn duphbns d6i voi lrai phi6u dic biet sau khi duqc trfch lip b6 sung bing sii tian drr phbng phri trich lapd6i voi tr{i phi6u dtc biet tni dnh theo thoi gian g&.
Cho nEm k6t rhfc ngey 3l th6ng 12 nrm 2018. thu trhip lrv6( thu6 cta Ngen hlng da vuqt qu6 thunh6p rrudc rhu€ dy ki€n d5 b5o ceo NHNNVN trong V6n bao s6 I l502o]6/cvQLRR ngly I thdng9 nlm 2016 ("vb bin 1150") vA vln ban s6 76d2OI7CVQLRR ngly I rheng 8 nem 2Ol7 ("Vanban 766') xill sia han lrdi phi6u d& biot do VAMC ph6t hlnh tt 5 nnm lcn lO nnm. V:lo ngly E thrng3 ntm 20 19, Ngen hnng d-tg'li C6ng vin s6 819/2Ol 9/CV-QLRRTD dd nghi NHNNVN phC duyer choviec diau chinh chenh rcch thu chi rrufc thu6 du ki6n cta Ngen hing cho Biai iloan rt nam 201t iliinnin 2027 ("COng vrn tl9'). Trong nnm 2019, crc Tr6i phi6u d& bifl VAMC duqE gia h€n theo vnnban 766 ila duac dl lodn tsudrc han. Tinh den ngly 3l lh6ng 12 nrrn 2019,tru& kli nh6n d'rqc phC
duyet cia NHNITVN cho COng vh 819, Ng6n hlng da chi d6ng trich lap M sung 22.863 trieu VNDle phar l6D hon gifa chenh l€ch thu chi tru6c thud nem 2Ol8 thw 16 cia Ngan heog va chCnh le€h thuchi trudc thu6 du ki6n dugE neu rong ven bAn I l50.
Td ngay ph6r hlnh bro c6o Ai chfnh rieng ney, Ngen harg d; mua lei loen ba lr6i phi6u dic biQt doVAMC ph6r hanh cdn s6 du $i ngiy 3l th6ng 12 nam 2019.
39
Ngto bla Tbuln8 Ed C6 pblo Btn YifrTno Dhl HM TorB 412 Nluyfo Tti Mtuh lft.iItutns 5, Q[|r 3, Tllir} phd Hd Gi Mi"h, vifrTtuyA lnrh Mo cao rti cfill riane cto Dam 16rryly 3r it.ra D rID 19 (ri6p ths)
thric
Mlu 805/TCTD(Ban hAnh fi.o Thing tu sd
49/2014/TT-NHNN ^Ed,
31 riu t2 nnn 20t4cno NBAi hdag NhA n.tx Yiit NM)
:.
11. G6p v6n, dAu tu dii hqn
DAu tu vlo c6ng ty con
Danh Mch c6ng (y con
3UQtmgTrieu VND
3utv2otETrieu VND
100.000 500.000
3Urvmtg 3UWm1tTGn Ti t6
rim(,ra goc
gin rrieuVND
100 100.000
Ti t6nIm
ula goc
gin%
TriEuVNI)
DgphdngTrieu\ND
Gid trih{D l,TrtfuVND
DFpht'tiSrrieuVND
Gid t4hsp liTrieuVNI)
Cong ty TNHH MotThlnh vienQunn ly Ng vA Khaithec Tli stut - Nganhlng Thuong rneiC6 phAn BdLr! vi6t (*) 100 500.000 (t
Trong ntrm 2019, c6ngty con da hoan tre mot phAn v6n g6p cho Ngnn hnn8 v6i sil dan le 40O.00O trieuVND
c) Ngen hAng chEa xdc dinh gi6 tri hqp ly ctLa *noan diu tu nay A€ tuyiit minh trong bro c6o Ai chinhrieng bdi v) It6ng c6 gie niem ya trCn thi Eudng cho khoin diu tu tli chinh nay vir cdc Chuin mucK6 to6n Viil Nam, Ch6 dO Ka to6n VrCJ Nam ,p dung cho cdc T6 chuE lin dung do Ngan heng Nhanu6c ViCl Nam ban hlnh kh6ng c6 hudng dan va cdch rinh gi, trihqp ly s'i dung crc ki thuatdinh gie.Gi6 tri hqp ly cta knoin dAr ru tli chinh ney c6 th6 kfiac voi gi6 rri ghi s6 cta D6.
40
( 1 t ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( t ( (,( ( ( ( ( ( ( ( ( ('( (
Nsir htr8 Tt'rsDs nai C6 pblr Etn viftT,. r HM Tod, ar2 Nsuyln fil Mi xh.i, Ptutrs 5, Qr0u 3, Thtrh ph6 Hd chl Mi , vie. NanThuyat mitrh Mo cAo tti chfnh ri6nS cho nIm ktt thrtc ngly 3l th{ng 12 rlm 2019 (tidp tho)
Mlu 805/TCm(Boa hdnh theo ThAnE tu rd
49/2014/TT.NHNN n8d! 3l thdn| )2 ndtu2014cda NgAh hdng Nhd ^ftc viat Nad)
12. Tli snn c5 itinh hiiu hinh
Nnm L6a lhic n8ly 3r thdng 12 nlm 2019
NguyGn gid
s6 du dau nimMua trong nemChuyen tt chi phf xay dung co bdn dddangThanh lY
s6 du cu6i nam
Gi6 trl hro tr|dn lui k6
36 au diu namKha! hao trong ndmThanh lY
s6 du cu6i nim
t4t .215t9.151
103.17539.688
2.194293
23.62216.308
43t.96115.4462t.331
(21.610)
NhA ciIa,v$t ki6n trfcTrieu VND
t62.761
M6y m6cori6r bi
Trieu VND
Phuong ttenvgn chuy6nTrieu VND
Thi6t bi, drrDsc{ quiD lYTriiu VND
lar sln oo dlnnhtru ltrh kh6c
Trieu vND
(3.075)
I OngTriou VND
28.331(17.34E) (r.187)
t73.144 166.372 141.616 2.48'7 36.855 521.t34
10.6?33.113
(3.081)
53.18514.140
45. t81t2.to'l
(846)
819264
13.4182.1t3
(2.ss7\
123.33632.997(6.4r4)
.365 61.925 56.442 1.143 12.914 149.849
Gi6 trl cdn lgi
s6 du dAu nrms6 au cu6i nam
152.088162.119
94.03098.447
51.99485.234
1.315|.344
to.2M23.881
315.63r31t.28s
4t
N8ln hrls Ttuuns D4i c6 phlD Batr vietTnr nh! HM Top& 4t2 NguyE" rfhi MiDh Xld, Phutns 5, QufE 3, Thrrh ph6 Hd ChI Mitrh, Vilr Namltoyat mhh Mo c6o tli chioh riene cho DIn kh drfc nSly 3l th(ng 12 nln z)l9 (ti6p rheo)
MIu B05/ICTD(Rd, htnh theo Th6nE ur sd
49n0lam.NHNN "gd
3l tM"g 12 ndn20l4cna Ngan hdng NhA nutc Viet No^)
12, Tli sin c6.Iinh hiiu hinh (ti6p theo)
Naltl k6a ahric nSiy 3l lhrtngl2nna2llSNh cri8,
v$a ki6n rrdcTriiu VND
Mdy m6cthi& bi
Trieu VND
Pbuung dcnvin chuy6nTrieu VND
Thi6t bi, dq.rgc$ qudh l,Triiu VND
I0Isatrcooll r
htu liDh khdcTri9u VND
T6ngTrieu VND
NguyGn gi6
s6 du dAu n6mMua trong ntrmThanh lY
s6 du cu6i nem
Gi6 trl hro mtn lu, k6
56 du dAu nbmKhAu hao trong nimTh.nh IY
s6 du cu6i nlm
Gl{ rrl e}n lgis6 du dAu nnms6 du cu6i n6m
168,0646.r53
(r r.456)
120.10321.ttz
93.32712.829(2.981)
L959274(3e)
405,E7548.tn
(15.035)
22.422|.159(559)
t62.761 t4'7.215 103.175 2.t94 23.622 41t.961
r 1.305
3.294(3.926\
41.747I1.438
39.1788.936
(2.933t
13.421
543(552)
106.37't24.48(7.450)
1ml9E(39)
r0.673 53.185 45.181 879 13.4t8 123.336
t56.'t59I52.0tE
?8.3s694.030
54.14951.994
t.239L315
8.995t0.204
299.498315.631
T$i ngtry 3l thdng 12 nlm 2019, bao g6m trong tli sdn c5 dinh h[u htnh le cdc di seo c6 Dguyen gi, 22.838 rri€u vND (31/12/2018: 19.867 triCu VND) da duqcktAu hao hdt nhung v5n dang iluqc sri dung.
(((((((( ( '('t ( '(
42
( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( { I ( ( ({-(',l ( ( ( ( ( ( ( (
I
i
13. Tii san c5.tinh vA hinhNim k6t fttu ngiy 3l lh6ng 12 nlm 2019
NguyGn gi5
56 dv iliu nimMua lrong nEm
Thanh lY
4M.246319.288
(l.s l0)
t45.29914.302
549.545393.5m
( 1.510)
Nsatr htus Thusns D{i Cd phAn Btn vietTar oh.i HM Towa 41 2 NrEyh Thl Mirh IOEiPhutrB s, Qol. 3, Thtrh ph6 Hd chl Mi.h, vitrThuyli minh Mo.do tti chtnh rianS cho nim kelDslJ 3l th6ns 12rIE 2il9 (.i6p th.o)
rhfc
Quyln sidr;ng d6t
Trieu VND
Phin rnAnmdy vi tinhTrieu VND
Mlu B05/ICTD(Boa hn h heo Thiag M sti
49/2014/7-I-NHNN ngny 3l hnns )2 2d 2014cia N$n ha^8 Nhn thitc Viet NaD)
I
III
rongTrieu vNI)
Kh{u hao lty k6
sil du dAu nnmKhiu hao trong nlm
s6 du cu6i nem
Gi6 tri cbn lisii du dau nrms6 du cuili nam
63.t32I t6.632
451.997819.666
122.44 219.@t 941 625
r5.3813.609
82.16'l20.t4
9'1.54824.4t1
18.990 102.969 121.959
3E8.865703.O34
1l
43
rhft
13. Tli s6n cS.tinh yO hinh (ti6p theo)
NIrn k6t rhdc trgly 31 rhdllg 12 nlm 20lt
Quyln sndung irAt
Trieu VND
Nguyen giC
56 d'r diu nnmMua trong ndmThanh lY
56 du cu6i nam 4M.246
KJriu hao luy k6
56 d'r diu nemKh6u hao trong nlm
56 au cu5i nrm 15.381
Gi6 tri ct'n his6 du dAu nem56 du cu6i nim
NseD htrs Thuvns Dli C6 phln Bto vifrThr Dhl EM ToFD,4l2 Nsuy& Tti MiDh Kf,"iPhuttc 5, Quln 3, ftirh ph6 H6 Ctf Mibh, Viitrlhuyli rritrh Mo cdo &i cttlnh_d6n8 cho rlm ldtnsly 3l rb{ns 12 dm2ll9 (tiap thco)
Mlu BUITCTD(Bu hbh theo Th6tg * si
19/20I4m-NHNN ngdy 31 tM,B 12^dn2014cna N$n hry NhA n8. viet Nan)
PhAn mtmmdy vi dDhTrieu VND
82.167 91.54t
YF
r ongTriou vI{D
319.97693.302(9.o32)
l4t.55l3.7 48
461.52797.050(9.O32)
t45.299 549.545
l r.8053.516
63.880t8.287
75.68521.a63
308.1713tE.865
11.61163.132
3E5.842451.997
Tai Dgly 3l thrng 12 n5m 2019, bao gdm rrong tiLi sin cii dinh v6 htnh ld crc Ai san c6 nguy€n gi5L
4.567 triCu VND (31/1Z20lt: a.56? rieu VND) dE dupc k}6u hao h6t nhung van dang duqc su dung.
44
:
::
14. Cdc khoin phii thu
Dit cQc thuC ti'a nhl Viet Capital Cenrer (i)Thet thofi chd xt ly (ir)Tem tng mua sim rli san
"6 alnh
"a .hi pt'i *ay ayrg
co bAn dddang (iii)DAt cac thue ven phbngPhai thu tt b6n ktoan diu tu vao c6ng ty lian k6lKY qu, giaodich th6Thu€ thu nha! doanh nshiep nop thnaTam fng xt lY tei sin beo dd'rn
Tam ring cho nhan vi6nPhed thu C6ns ry C6 phin Ch'],ns thoan Bin ViCt- bCn lien quan (iv)Phai lhu tir cho vay h5 trq lai su^tLqi nhuan phii rhu tt C6og ty con (Th'rydt minh 28)Phii thu kh{c
(i)
(iD
Mtu BoyTCm@aa hd^h theo Th6nB tu sij
49/201 4n-NHN N ngdy 3 t thdns 12 add 2011cna NSAI hdat NhA "n . ViCt Nan)
3utu20t9Trigo VNI)
Sut?/zuaTrieu VND
900.000'71.O12
900.00079.314
Ngir h.Ins Thusng Dfi C6 phAn Btn vifrTns trhI HM Town,4r2Nsoylo ThiMinh KheiPhutrs s, Qoln 3, nntrh ph6 H6 c'hi Mitrh, vietltuy& Einh Mo cao t}i chfnh derg clo nltrl k6tngi'y 3l .itDg 12 mm19 (d6p tbeo)
th'I.
I:
30.309
306.71356.849
497.rN.s7.33ir\\3r.46&ll27.UL ll6.ssl//1 6849.O93
t26t.t7t3.393
32.U4
8.46137.136
1.909r.t7t
87338.444
L453.483 1.653.60E
Dny la s6 ti6n dit cqc tidn thue yan phdng cho du 5n Vret Capital Cenler giiia Ngan hlng va C6ng lyC6 phin Kinh doanh Dla 6c Phuong Nam 3A-2 rheo Hqp.d6ng s6 OI/2016/HDTVP ngly 2 thdng I1nam 2016 duo-c sU. d6i b6 suns boi Phu luc Hqp d6ng s6 0l/2016/fiSDBS ngey 27 fi6ng l2 nem2016 vl Phu lrrc Hqp it6ng s6 Ozol7lrfsDBs ngly 12 rhdng 12 nem 2017 vor r6ng s6 ddn rhu€
rrong vdng 4l nrm lt 1.300 ri vND va rhoi gian thuc du kiiin tri th6ng 7 nem 2020 d6n thang lO oem
2061.
Ngny 25 th6ng 3 nem 2020, C6ng ty Cd phdn Kinh d-oanh Dia & Phuong Nam 3A-2 da gni Th6ng b6o
sil OIDO2OICV-PN3A2 rh6ng bro d6n Ngan heng vd d6n d0 xay drDe du 6n va viec gia han thoi gian
ben giao n4t bing thue du ki€n sang thdng 6 nnm 2021.
Trong n6m 2013, Ngan hang ili phrt hien mot rrudng hgp mol qru nhan viCn cna Ngan hang da tu ithm hien giao dich hm rhAt thofl sd riin voi dng gi6 rri la 82.38J irieu vND. Ngan hangdegfi hdss cho Cuc Canh s6t diau ra toipham tron8 nnm 2013 di y6u ciu didr.r tra vir klsi t6 vu 6D. Theo bienban l}m vi& voi Cuc CiLnh set dia{ tra toi ph8nl NgaD heng di tam rmt li6n ila rt ly c6c khoAn that(hort ntry tlong nIm 20I3,2Ol4 vn 2Ol5 Un luqr la 54.924 rieu vND,23.951 rneu VND, va 439 trieuVND.
Theo quy6t dinh cta b,in 6n so tharn veo ngey 3 thdng 5 nrm 2018, Tda 6n Nhan dan TXinh Ph6 H6ChI MiDh tuyen ,n cuu nhan vien nly phni bdi $udnB E,.314 tri€.u VND cho Ngan hang, d6ng $oiNgan heng phni hoin u'a 2.000 triou VND cho rfr khdch hAng c6 lien quan.
Tai ngly t4 rhrng 5 nim 2018, NgAn heng ila gfi Don ktrng cdo d6n Tda An NhBn d6n Cip cao qiThbh ph6 H6 chi Minh va Tda dn Nhan den Thanh ph6 Hd Chi Minh va vi* kh6ng c6o ben dn ssthAm kcn.
,a
it:t.
\I
t,
45
Ngtn lltr! Thusng E{i Cd phin Bln vialThi DIil HM Tom,4l2 Ngryar Thl Mirh Xh.iPhutDr 5, Qutr 3, Tttuh phd Ri Ctf Mi"h, viei'huy6t oioh bao cto 3ii .iioh riihr clo rrB k6lngly 3l ${ng 12 rlE Z}19 (ti6p rhd)
Mlu Bos/rCTD@@ hndh hco Thon| nr t6
49/2O14'fi-NHNN ngAy 3I thnng 12 ad^2o14.na Nsa, hn E Nhd MiE ViA Na,a)
93.53580.000
Tgrn rimg mua b6t d$ng sdn tai D'rong Trir Nao, QuAn 2.Thlnh ph6 H6 Cht MinhTBm tDg mua bft dong srin Bi Thenh ph6 VnnB TAuTtm rhg mua bet dong.sim t4i Duong Ly Th'rdng Kier,QuAn 10, Thenh ph6 H6 Chi MinhTam ung mua bfu-done san lai Tinh An CiangMua strm ph6n mem va tai sdn c6 dinh klrdcTBm ung xey dung tru soChi nh6$h CAn Tho va cAc phbn8 giaodich trw thutsTen tng xay dung tru so Chi nhinh An ciang va cdc phbnggiaodich truc thuocTam tng xay dtng tru sd chl rTgm fng xay dung tru sd Chi nhtuh Ca Mau vi c6c phdng giaodich trvc thuocTgm irg xay dung tru so Chi nh6nh Tay Sli cbn vl cdc phbng
Siao dich t4rc lhuecTEm
'tng mua bit dong &in tai Dudmg KiBh Duong Vusng.
Quon Binh TAn, Thlnh phii X6 CU printrTgm tng mua b6r dQng sen qi'Ihlnh ph6 Nha TrangTgm tng xiy dung tru so Chi nh6nh S6c TrIngTEm ri,ng xiy dgng tru sd Chi nh6nh Ha NoiKhdc
rh'fc
8.562
1.720
49.500
84.570
2.840
6.12t
1.243
(iiD
Theo bAn 6n phfc th6m ngey 28 thrng I nEm 2019, Tba en Nhen dan cip cao t3i'[henh ph6 H6 chfMiDh dA tuy€n chip nhAn mot phan don khrng c6o cta Ngan hlng. Theo d6, cho phdp Ngan hAog thuhdi 33.t76 rrieu VND h vfuchfngcr)a vu 6n va duqc hoen Ei LOOO rrieu VND la s6 d6t kiom va 972t.i€u VND mA khdch heng c6 IiCn quan da nop lei truoc d6. Ddng thoi, Ngan hang kh6ng c6 nghia vuphAi hoan re 2.Om triou VND cho mot kh6cb hang c6lien quan. Trong n[m 2019, Ngan heng da kl6utrt 8.302 triCu VND ri, Ai khoan tian gfi cta c6c kh6ch hAng c6lien qran dC thu h6i kloen tam ring.
Ngan hlng de d6nh gi6 kle nang thu h6r cria khoen thAt thodt nAy vtrthuc hier rfch lap du phbng IOO%d6i vdi crc khoan qm
'rng cbn lei nly.
Chi 66t c6c khoin tam rmg mua sim ai "er
c6 dinh va chi phi xay dung co bin dd dang nhu sau:
SUDlmlgTricu VND
SUWmtATrieo VND
49.50039.00029.',l 79
3.607764
r.6E61.862
2n4
42
213.95t89.?0012.45'l
1.35329.293
(v)
306.113 497.t90
Dey lA s6 du dan g'ii giao dich chtng kho6n cia NgAn hang tsi C6ng ty C6 phin Ch'img khodo BdnViet. mot b€n lien quan.
46
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N8t. hrD8 Thrdry Dd Cd phh Bitr vie.T}I rhi HM Tonn,4I2 Nsuy& Thi Mitrh KhaiPhutDs s, Quitr 3, Thirh ph6 Hd Chi Mi , vietIbuy6r lni bSo do .ii.bbh rieDs cho nIltl k6lngly 3l rhSns 12 nln 2{r9 (d6p th.o)
rh6c
M6E B0YTCTD(BM hdnh th.o Th6^g tu sd
49/2014m-NHNN hgdy 3l thdng 12 nna2014cno Nea, hnne Nhd nhh VGt N@)
3ut2t20r9Trier vND
tutumaIrieu VND
,
II
I
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tiil
I
15. Tiri sin C6 kh6c
Chi phi rA ku6cTli sin thay th€ cho v,& fiuc hien nghia vu cta bdn bio d;mde chuyAn quyan sd hiiu cho t6 chrrc lin dung cho xt ly (i.)Chi hO cdc t6 chtc tin dung kh6cC6Dg cu vi dung cU
| 3.00025.963
9.098
tuoJntgTrieu vND
20t.123 r62.858
16.556
249.1U t19.414
Tli $iD thay thd cho !i* thuc hign nghia vu cia b€n brio dnm da chuyin quytn sd hau cho 16 chtc tindung cho xt ]i:
3ut2l:maTrieu VND
B* dons sin
16. Ti6n grfri vi vay c6c t6 chrirc tin dgng kh6c
(r)
| 3.UX)
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1.516.41-l
3ulvmfiTrieu YND
1.580.645Tiin gnd kh6ng ki h{n birg vND
llen g|n co *y ngnTidn gui c6 k! h4n bing vND (*)TiAn gui c6 ky hsn bing ngo?i rC
Vry c{c a6 chi,r dtr dghS kh6c.Vay cec t6 chuE tin duns khdc bEng VND (')Trons d6: Vay chih khda J,ii chiit ktuiu
Vat cdm c6, thi chapVay cdc t6 chrrc fn dung ktSc bing ngogi tQ
5.053.2641.959.5s5
4.216.O741.69t.181
641.2U421.269
1.2t5.1N4 .700425.M
162.310
9.435.310 8.1M.21O
eao gdm trong s6 au riEn gui c6 ki han ll mot s5 dan gH vdi Bid tri ghi s6 le 78o ti VND d'rqc d,am
bdo bing tr6i phi6u Chtnh pht c6 r6ns minh gi6 la 900 ti vND (3tll2/20lt: khoi,n vay vdi gi6 trighis6 9l5.7OO tri6u VND duqc ddm bAo bing rr[i phi6u Chinh phri c6 r6ng mQnh gid le t.250 ti vND vntrli phid do cdc 16 chnc (n dqng t}6c rong nucE ph6t hlnh c6 t6ng rnenh gi6 la 5m ri VI{D) Cfhuy6tminh l0). ,'{
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tb6c
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49/2014/TT-NHNN afiy 3l tMnS )2 ton^2014cna NgAn h ng NM
^tbc viat Na )
17. Tidn grfri cria kh6ch hing
Tiin gtri kt6ng ki hgn .Ti6n gni kh6ng k, hqn blng VNDTi6n gui kh6ng ki har bing ngoai lC
r rctr gur co ky nltrTiin gid c6 ki han hing vNDTi€n Btd c6 ki han bdng ngoai tC
fiin gii v5n chuy6n dingTian Bh v6n chuyen dnng bing VNDTiAn grh v5n chuyCn dnng bing ngo4i tp
rrcn gln Eet logtrTiAn s'iri da liem bihg vNDTiCn gl}i tiel kiem Mng ngoar tC
fiin grni kf qui (Thuy6t mint ll1Tian eui kY quY bins vlrDTiin sti kJ quy birg ngosi rQ
COng ty cd phin ktdcCOng ty rrAch nbiem hnu han khecC6ng ry Nhe nudcC6ng ty c6 ph6n c6 v6n c6 phAn cta Nh) nufc chi6m r€n 50%v6n ili6u l€Doanh nghiSp cd v6n <tAu tu nudrc ngoeiCOng ty trdch nhiem hilu hsn mor rhlnh vien do Nhe nudcso hou I 0O% v6n diau lCC6ng ry trdch nhiem htu hln hai rhAnh vi€n uo En c6 phAnv6n g6p cta NhA nudc chi6m rrCn 50% v6n di€u lCDon vi hlnh chfnh sU nghiCp, DAng, doin thd ve hiep hoiDoanh nghiep lu nhanH6 kinh doanhHqp tec xa va liCn hiep hqp ldc xaC6ng ty hqp danhCdc don vi khdcTi6n gt'i cria cd nhen
SttvmtgTrieu VND
3lJt,tmtaTrieu VND
1.459.U14s.Eg't
|.359.19212.436
4.80t.51322.t23
5.391.54222.27 t
7t.761.69
9.00E2.356
2E.6t7.489156.504
26.7E9.1703E2.59
96.14143
4t.@744
35.149.t92 34.030.315
Tian gl}i crla kt6ch hang theo d5i ruqng kh6ch hlnt, loqi hinh doanh nghiCp nhu sau
3lnvmgTrieu VND
SUnn|tETrieu VND
2.682.ttr1.262.541
8.2t1
2.745.179t.230.@2
46.174
128.129286.623
171 .ztt250.6t5
175.238 559.38s
14s.07159.2U2.1215.9301A
95fi53A7
29.9t7.517
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2.6702.476
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Nsan htDs Tt'rors noi C6 phln Bin VielToa ntD HM Towq 4r2 Nsuytn Thi Minh Xh.iPhuttrr s, Qrt{r 3, Tttrh ph6 Hd crtl Mi , vi-a'l+uy& minh blo clo oi cblnh ri6ng cho nnm k6rDBiy 3l tliuS 12 DIm 2119 (tiap theo)
thtlc
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19/2014/Tr-NHNN ngd, 3l ttui,8 12 rn2014cna NBan ha.t Nhd au6. Vi€t Non)
18. Ph6t hinh gi6y ttr c6 gi6
Chfng chi tian g'ii $di hen du(n 12 thrng do Ngan hlngphft henhChrmg chi fian gni thoi han rt 12 th6ng d6n 5 nim do Nganhlng phdt hAnh
Thu6 v) c5c khoan phai nop cho Nha nuoc
QUY klen thudng vA phfc lqi (i)Phei rra c{i tlicD{t cqc mua c6 phi6u cta Ngan hang du dinh phrt h}nhPhai trA cho cdn E, c6ng nhan vie,lPhii tre khrc
(i) Bi6n dQng ctaqui klen thudng va phfc lqi trong nrm nhu sau
sii du diu nemSt dvng trong nim
3UQtm9Trieu VND
3u12t2018Trieu VND
i
1
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2.452.716
l0
2.452.'126 IO
Chung chi dan grri thin han duiii 12 thdng do Ngan hing phft haLnh c6 thoi han 6 rhing v) chiu lai su;tne.J,ll 8,5% (3UlAzOla: rhgl han tt 6 thSng va chiu Ei suar nam Ia 8,5%).
Ch'img chi uan grn lht i han rir 12 thdng d6n 5 nim do NgAn hnLng phft hdnh chiu lai sufu nem rt E,8%d6]t lo,2% (3lll2l20l8t Khanec6)
19. Cdc khoAn phii tri vh cdng nq khfcru0.t20t9Trieu VND
16.9045.853L234
3v!2n0taTrieu vND
66.095
94.9952t
36.919
90.086 141.r\2
2019TriQu VND
20IETrieu VND
5.853 5.861(8)
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49
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1.649
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Triiu VND Trieu VND Triiu VND56 cu5i nlmTri€u VND
ThuC thu nhip doanh nghiCpThu6 gi6 tri gia tlngThu6 thu nh6p c6 nhanThu6 rn6n bliThu6 nha dAtThud nhtr thAu mr6c ngoiiPhi, le phl vlc& kloAn phAi nop khdc
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20.936't6It
1.383489
(10.448)(5.516)
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(1.407)(489)
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7l95
(4.465) @.2t5 (38.846) r6.904
ntrm 20lt s5 aiu nlmTrieu vND
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trcng ndmDO OA nqP
Trieu VND
17.851)1.6341.121
21.1585.531
15.46261m
l l525l I
55 cu6i nlmTrieu VND
Thu€ thu nhAp doanh nghiepThu€ gid td gia tnnsThu€ fiu nhip c6 nhanThuE n'6n bliThu€ nhe dAtThud nhd thiu nu6c ngoliPhi, le phf ve cAc khodn phai nop t:hdc
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(t4.934)(63)(20)
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(r 4.905) 43.897 (33.45?\ (4.465)
50
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NBiD hinB Thudng ngi Cd phitr Btn VietT5. lht ttrr4 Tom,4r2 Nsuyh Thl Minh Kh.i, I,hulhs s, Quln 3, Thtntr ph5 Hl chI Minh, vio. N.-Ttuytr minli b6o c6o r chtih d6r8 cho nrm kat thdc ngly3l lhang 12rlm2019(tiap lh.o)
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v6n diAu lf phinTri0u VND Trieu vND
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Quy dAu Qui du Quy dE trtr T'HTtuph6t phbng tAi b6 suug v6n Qu9 chEatri6n chlnh diAu IQ kh6c phen ph6i 16og
TriQu VND Triiu VI\ID Tri€u VND Trieu vND TdCu VND Trieu VND
I85.785
96.105(4.086)
3.308.69E
96.',705
(91)
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Lqi ohu6n thuAn uong ntrmTrlch lip c{c quY
St dung qui trong odm
3.000.000 8 r.560 19.612 40.3E5 1.287
1.3622.',124
(97)
s5 du t|i nsly 1 rh.tuB I nim 2019
Lqi nhu6n thuAn trong nrmTing v6n trong otrmTrfch l6p cfc qu,St dun8 qui tron8 nnm
3.000.000
171.000
8 1.560 E2.299 41.141 1.281 218.4M
125.902
3.405.306
125.902171.000
9.331(3e)
4.666 (r3.997)(3e)
sd dursi ryly3t thdn8 12 nnm 2019 3.17l.0oo t t 1.560 9r.591 46.413 1.287 3903@ 3.702.t69
C6c qui khrc bao g6m Quy Ban Diau henh vl Qui HQi d6ng qlli|Il rri. Vi& trlch Ep Qu, Bar DrAu hiLnh va Qu! HQi d6ng Quen Ei do HOi d6og QuAn tri criaNgen heng da xu6r va do Dai HOi ddng C6 d6ng phe duyet.
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I
I
(ii) vdn diu E
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S5 c6 pht5u hlgn itang lmrhlnhC6 phi6u ph6 th6ng
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s5c6pN6u t"ffiltlr,
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49/2O14/TT-NHNN nga} 31 M,e 12 ndm2011cnd Ngin Mry Nhn
"trtc ViA NM)
3.000.000
3.000.000
Nsir I'trls Thuuq rqi C6 pbir Btn vifrTaa nlit HM To'D,412 NB'rh Tr,i Mi Kt'riPhutns 5, Qu|[ 3, Ttaob ph6 HA C-l,l Mi"h, vicrThrdr EiDh bIo.ao oi chlrh riarlg cho nam h'6.noy 3l r}.6ns 12 rrD 2or9 (6h |hco)
thfc
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Triou vND
V5n c5 phAn dugt duyet 3\7.IOO.OOO 3.171.(n0 300.000.0m 3.000.000
317.1m.000 3.171.000 300.000.000
317.100.000 3.171.000 300.000.000
MCnh gid cia m6i cd phi€u phd rh6ng cta Ng6n hemg h IO.OOO vND. M6r c6 phi6u ph6 rh6ng tuongring vdi mgt quyAn bi€u quyA t6i cdc cuQc hqp c6 d6ng ct-a Ng"an heng. CAc c6 d6ng c6 quyAn nh{nc6 trrc me Ngan hAng c6ng b6 vlo timg thdi di6m. Tft cn c6 phi6u ph6 th6ng dau c6 lhri lu uu tien nhunhau d6i vdi Ai sAn cbn lai cia Ngan heng. C5c quyan lqi cta cdc cd phi6u d6 duqc NgAn hAng mualai dau bi tam nging cho tdi kti chrlng duqc phdt hlnh lei.
Tmng nlm 2019, Ngan hAng da phdt hnnh I ?.100.000 c6 phi6u ph6 th6ng vlii gi6 phdt hanh bing voimenh gid cho cdc c6 d6ng hien htu.
22. Thu nhip l6i vi ctlc khoin thu nhap tuong trJ
mlgTrieu vND
mtETrieu VND
Thu nh6p lei tt cho vay kl6ch heng ve c6c t6 chrrc tin dlrng kn6cThu nh0p lii I'i c6c kioin diu tu - chring kho6n nqThu nhip l5i ti6n g',i,i
Thu phf rt nghiep vu bio EnhThu klec tt hott dong tln dung
3.341.33t280.121116.32919.82641.220
2.62t.962358.02982.U4tt.26237.339
3.799.434 3.125.236
52
Nritr brnS Thudns Dri C6 ph& Brtr Vie.Tn, nhi HM Tot'D,4l2 Nquy€n Thi Minh KhaiPhutm8 S, Qufn 3, Thinh ph6 Hd Chf Minh, vie.Tluy6l mitrh bio cto Bi dltrh ri€r8 cho ram katngiy 3lrliang 12 dmmr9 (66p ih.o)
Chi phi lai tiAn griiChi phi lai phrl hnnh giay t&c6 gieChi phl lai lian vayChi phi hoar ilong tfn dung kh6c
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23. Chi phi lfli vi cdc chi phi tuang tg20t9
Trieu VND201t
Trieu VND
2.2',13.t932.769.O1150.76049.946
65458.025
156
2.870.171 2.33t.374
U. LEi thuAn tir ho4t dQng dich vr;
Thu nhfip ft ho$ q4 dich vyDich vu rhanh to6rlDich vu ngan quyDich vu kh6c
Chi pht ho6 t qag dkh r(Dich vu thanh to6nDich vU ngan quiDich vu khrc
2019Trigu YND
201tTrieu VND
fi.a756.8192.7'75
55.699I L994
L349
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18.7956.135
14.331
13.335I L96t10.144
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Chi phi hoar dong kinh doanh nSosi h6i. Chi vi kinh dooih ngoqi tC eiao n*ay. Chi vA cdc c6n7 ea ii chinh p6i shh tiin G
mrgTri€u VND
20rtTriiu VND
23.535122.136
135.43713.026
6.671112.1'.l4
4.442112.665
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2rt Llii thuAn ttr mua b6n chring kholn dAu tu
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20ltTrieu vND
100.574t.265
4't.t'to848
1.987
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tot.296 45.25t
54
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2019Trieu VND
2018Trieu VND
Thu fu tt [email protected].,ns hhncThu rt ho|t donB h6 rrs dai ly bno hi6mThu tt hoat dong cho thue LIi snn
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15.2156;t956.881I.9131.549
9.9085.441
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tqi nhuAn duqc
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813146
t46t.0203.035
216267
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'Chiphik:hdc3. Chi vA tli senTrong d6:. Chi pht ktuiu hao tai sAn ci; dinh. Chi pht thu? tdi sdn. Chi pht sin chfta, Uio lti ii sdn. Chi phl khtc4. Chi cho hoat dong quen ly c6ng vuTrong d6:. Chi phl hai n*hi, khdnh tiet. Chi phi quan? cdo. Chi pht di1n thoqi, buu pht, xdns diu. Chi phi cho HAi dtine A&in ti, Bon Kiin rotit. CAng tdc phl. Chi pht Lhtc5. NOp phf bAo hiam, beo loln tian gui cta khrch hang6. HoAn nh6p du phdn8 niiro cho cdc Gi san c6 noi bing khec7. Khdc
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amgTrifu vND
2JltTriiu VND
5834o2.733
594314.220
335.7t24t.43421.0092.234
9701.374
234.235
57.40E100.68757.650tE.490
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20lETrieu VND
t0.639
87 .t t433.96
33.63153.E21
39.508
t26.96110.421
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(b)
20t9Triatr VND
20ltTrieu VND
L4i nhuan k€ to6,l truoc thu6Cdc khodn nttc iliiu chinh:Lgi nhu6n ilu .oc chia hi c6ng ty conC6 rrtc tr! chimg khodn v6n dAu tuHoln nhop chi phi I'rong cua nem tru6cLni dr thanh li bet dODg saLn
Chi phi ki6ns duqc khAu rn $u6Diau chinh tirg ftu nhspchiu thui, khac
2. Thu nh6p chiu thui
t-6 nam tru6c chuy6n sang
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157.679 I17.863
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doanh nghi€p phdi chiu sy xim xdt vlih6p thuin cta co quan rhu6.
51
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Bio lenh vav v6ncam kCr da; dich h6i dodiCam k6t (rong nghiCp vu UCBAo lAnh thanh todnBao l6nh thuc hien hqp dtjnsBAo lSnh du thauBao l6nh khdc
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426.64t929.'141
506.149513.958
8.003.E91 6.224.620
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1.538
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14,1',7
15,05
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Gi6 t{ shi s6Trieu VND
cl6 G ghi6TYi€u vND
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Td ryiy 31 ih6ng 12 nitD 2019
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44.001.00299.66'l
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t2.913.E13 3.91t.259
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44.t85.t0z 7.452.726 1.73t.361
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Quy trinh quan ly rui m lA then ch& d6i v6,i khd ning sinh lqi cna Ngar heng vl m6i c6 nhen trongNgan hnng c6 trdch nhiem ngen chan c6c rui ro li6n quan d6n quyEn h4n c6ng vioc cna ha. NgaD hengd6i mEt vdi cdc lofli rni ro nhu: rti ro tin dung, rti ro lhanh khodLn, n i ro thi trudng (duqc phan loaithanh rui ro kinh doanh ve rui ro kh6ng lien quan dan kinh doanh). Ngo;Li ra, Ngan hhg ciing chiu niiro ho?t dong.
Quy trinh kiem sodt rui ro doc l6p kh6ng bao g6m cdc rui ro kinh doarh ching h€n nhu nhirng thay d6icda m6i trudng, cong nBhC va nglnh ngha. Nhiing rui ro nly dugc ki6m so6t bdi quy tinh xay dgngkd horch chi6n luqE cta Ngan hlng- Theo d6, NSan h)ng da thinh lep va quy dinh vA 16 chtu vn hoardongcna KI6i Quen ly Rtr ro ("KQLRR) va phan chia tr6ch nhiem nhu sau:
- Tham muu cho HQi d6ng Qunn lri ( HDQ'I") tmng viec ban hAnh c{c quy Finh, chlnh sdch thuO€thAm quyCn lien quan d€n quim trinld ro trong hoatdong ngan Hog theo quy dinh cia ph{p luat vadi€u le Ngan heng.
- Ph6n tlch vl dua m nhilng cnnh b.io vi mric ilo an toln cta Ngan himg truoc nhilng nsuy co tiim6n nii ro c6 fia tuh h'rdni vl c:ic tien pnap phing ngia d6i vd'cdc ruiro nly uong-ngLian clngnhu trong dhi han.
- Xem xdt, ddnh gid rinh phn hqp vi hrau qua ctu c6c quy rrinh chinh sdch qunn tri rui ro hien h)'nhcna Ngan hang da dva ra c5c k}uyen nghl, dA xuAr d6i voi HDQT v€ nhong yeu ciu cin rtray ariiquy rrinh, chfnh sdch hren hlnh, chi6n ltrqc hoqr dQng.
' Tham muu cho HDQT trong viec quyi5t dinh phe duyit c6c khoin diu tu, c6c giao dich c6li6nquan, chlnh s6ch qu6n tri ve phuong in xri ly rti ro trong pham vi chuc nang nhiom vu duqc giao.
KQLRR b:io c6o cdng viec cho HDQT ve c6 thd td chtc hgp dinh ki ho{c h9p bAt thudng nhung 6ithi6u 6 th:ing nd lan.
Rii m tfn dgng
Rii ro tin dtDg lA kIA nlng xdy ra r6n thAt trong hott dong ngan hang cta Ngan hlng do ktrrch hnLng
kn6ng lhEc hiQn hoic krr6ng c6 klA n6ng thuc hien nghia vu cta minh theo cam k€t.
Trong qud trlnh quAn ly nri ro tin dqng, Ngan heng dn ban hinh cdc chinh s6ch tln dung ciing nhuhtning din thrc hiCD ho& k]6ng cd k}le narg lhuc hien dd chuAn h6a cAc hoar d6ng ttr dung c$a Nganhenc.
Ngan hlng kiem sort va queur ly nii rD tin dung bing clch thi6r lap h?n mia (n dung rudng tng v6imtu d0 nii rc rD Ngen hlng c6 rhi chip nh6n duqc d6i vsi n6i kh6.h hAng ve d6i v,ii n6i knu r'trcdia ly, nglmh ngha. Htn mw tfn dqn8 iliii vdi r6i kh6ch hlrg dr.dE rhiiit lip $6ng qua vifo st dunghC thdng xiip hgDg t n dUnB, trong d6 r6i ktdch hAng rtuqc xiip loEi ,i mot muc dO nii ro. Mric dO nayc6lh€ (tuqc sria d6i va c6p nhat lhuong xuyen.
Ngan hlng dA $i& lap quy tdnh sodt x6r chft lugng rln dung cho phdp dUdnh hlnh tli chinh, khe nlng tl.a nq cta cdc bCn d6i l,6c dua Etn c6c y6u t6
Nstr hArg Th'Igng trld Cdphin BrD viorTnr Et.iL HM Torr,412 NsuyEn Tti Mirt KhriPhutn8 s,Quin 3, Thloh ph6 Hd chfMinh, vieil'huy& minh Mo do lii .hfnh ri6!g cho ulD talngty 3l tbtur 12 nlm 2{r9 (66p Oreo)
lhfc
Miu B05/TCTD@an hnnh heo Thang tu si
49/2OI4/Tr-NHNN nsdy 3I lhd48 )2ndn2014cia NgAl hn.g Ntu tntc viet NM)
Tdi sin bb .rtin ,$
I,Gie tri va loai ai sin b,io ddm phu lhuac veo vi+ ddnh gi6 niiro tin dqngcta ben d6i 6c. Ngen han8ban h:Lnh cric huong d6n vE vifu chap nhen lo ttri san bAo dem va denh gi, tai san beo dan. Crc loqiai san beo dam cht y6u bao gdm blt d0ng sdn, m6y moc thi6r bi, c6 phitiu va gi6y ro c6 gi6 vn cac tlisenkl c. Ban lSnh deo lheo ddi gi6 tri cia ai san beodemvayeu cau b6sungtli sAn baodamkhi cAn
thiiq ddng thoi c[ng li6m trz lei gi6 Ei cia tzi sen bio dim khi xem xdt tinh diy dt cta du phbng niiro lfn dUng.
Cnc cam k& vd b,tu lnah
D6 d6p tng nhu cAu Gi chinh cta kl ch heng, Ngan heng ky k& crc cam k6t kl6ng hty ngang k]ldcnhau vA nq phei bi ti6m tlng. M[c di nhi]ng nghr-a vrr n]y c6 th6 kh6ng duqc ghr nh6n trong bang cana6i ni toan rieng, nhung chnng c6 chfa dung nli ro tln dung vA do d6 bao gdm uong mi ro chung ctaNgan hlng.
Mrrc dO rui ro tfn dung l6i da cta Ngan hang tai ngay k6t rhfc Li k6 torn nim nhu sau:
3u1v2019Iriiu VND
3lnt20taTrieu vNI)
Rti ro dn dfng Ien qusn d6n c6c ali sln noi biDgTiAn gfi tai Ngan hang Nha nuoc viot NamTiin gui va cho vay c:ic 16 chtc tin dung kh:ic - gOp
Cho vay kt6ch hing - gAp
Chring klrorin nq diu tu sin sene a6 Mn - gOp
Chi.n8 klo:tn dau lu gi0 d6n ngly d6o hsn - ggpC6c rii sin Ai chinh kh6c - gop
Rti ro dn dqng lien qurtr it6n c6c khoin m{c ngoi btngBAo Enh vay v6nCam ket trong nghiep vU UC - gopB6o linh kidc - gQp
929.1479.1a2.236
33.994.6861582.523
3',t1.431r.30r.053
513.9586.678.620
29.690.4684.757.2611.3\'t.258r.254.108
49.3fi.6g2 M.2t L619
t30.119n2A4
t.488.180
t50.M6115329
1.305.4t3
It.731.361 r.s90.858
5 I .099.043 45 .Am.511
Beng tr€n tha hicn rruqng trqp xiiu nh6t vdi mic o6 t6n th& t6i da cria Ngan hlng C ngay 3 I th6ng I 2
nEm 2Ol9 va ngey 3t rhane iZ nem ZOta, .hua rinh d6n Ml k, crc tAi san bio rlAm.duer nim git hayc6c biCn phdp gilin thieu mi ro (n dqng nlo. Chi ti& c6c tii sdo bAo dnm dang njim giit td ngly 3lth6ng 12 nim 2019 va ngay 3l lh6ng 12 nlrn 2Ol8 duor tinh biy Eong Thuyet minh 35.
65
Nrir hitr8 ThuurS qi Cl phlr Bttr vil.Tar I HM To'r,412 NStyao Ttl Mbh Khai, PturIg 5, Quln 3, thr ph6 Hd CU Mi , vift N!trrThuyat rdnh b{o cao lii chfDi riCrS cho nitlr ka. rhdc ngty 3t ih{ng 12 n l[ 2019 (ti6p $€o)
Ch& luflB tin dWTli snn di chinh n$i hilr8 c6 di ro tfn dlng dugc t lDh bay theo loai tli sin nhu sau
Ti n8ly 3r thdD812 DIIi 2019 Ilen gla va chovrv d. 1,6 cllrirtin ar;rg mfcTriCu VND
Mlu 805/TCTDlgan ndnh thzo ttung tu so
49/2014m-NHNN ^$y
3l thdry 12 ndn2014cna Nstn hn"s Nhd nttc vit Nol7,)
r rclt gut l{rNHNNVNTrieu VND
929.747
Cho vryldrich hingTriiu VND
Cb'itlg kho{rnq itAu tu
TriQu VIID
Cdc ali snn Oichlnh khdcTrifu VI{D
T6ngTriPu Vl{D
3.5a2.523 t.210.utChua qu6 hen vA chua bi suy giam gie triDa qu6 hBn nhun8 chua bi suy giAm gi6 triBi suy gitm gid tri
Gi6 trl Sop
Dq phirS rti ro
Gi6 tri rbDg
Dq phbDg rti roDsphbng qr GdDV phbnt chunS
9.182.236
317.437 71.012
929.747 9.1A2236 33.994.6t6 3.959.960 1.301.053 49367.62
(4s2296\ (t08.tsE) (71.012\ (632.16)
929,741 9.182236 33542.390 3.851.102 1.230.041 48.735.516
32.706.618306.580981.428
47 .631.225306.5E0
1.4D.817
(1t.012\
(452296',) (r0&8st) (71.012) $nJ6)
66
( ( ( ( ( ( ( ( ( ( ("(-( (-( ( ( ( ( (<''t*\or ( { ( ( ( ( ( ( ( ( ( ({< (.( ( ((.( ( (
69)21)
(2O4(248
(105.r0E)(3.?50)
(3E0,2E9)
(251.t71',)
( ( ( ( ( ( ( ( ( ( ( ( (( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (
Ns6tr hiry ThuunS d4i C6 phin Brn ViftT0r nht HM TowE,1r2 Nsuyh Thl Mibt Khd, Phuhs 5, Qu{n 3, Th}nt ph6 Hd Cbi Mhh, viet NenThuy& Eirh bfo c6o Iii chtuh ri6rg cho nlln kat U'lc trgly 3l lhinr I 2 nam 2019 (ii€p thco)
r ren gln va clrovoy cdc t5 chrir6n dgng khdcTrieu vND
rlen grn t{rIIHNNVNTrieu VND
Cho veykhich htngTrieu vND
Ch{mg kho6nnq dAu tu
TriCu VND
Cdc tAi Cn tAichlnh khCcTrieu vND
T5ngTrieu VND
MAu Eos/TCm(Ban hdnh rheo lhory ru s,i
492014/rT-NHNN ^gAy
3l tM^B 12 nd 20l4cio NBAI hdig Nha kdcVtitNan)
4.757,261 1.t14.194Chua qu, hEn va chua bi suy gidm gid triDn qu6 htn nhung chlra bi suy giem gid triBi ouy gidm gi6 tri
Td ngly 31 th6ng 12 nlm 2018
Gid tri 80p
Dy Dharm rti ro
GI{ lri rdDg
Dg phdn8 rti roDu phbog cu drdDu phdng chung
513.958 6.678.620 28.722.6782t6.48975 t.301
4t.u7.3172t6.4E9
2.t47.t73t.317.258 19.1t4
513.958 6.578.620 29.690.46t 6.014.525 1.254.10t 44.211.679
(340.532) (121.5n) (19,314) (541,443)
513.95t 6.67t.620 D.349.936 5.952.928 1.174,794 $,t 0,236
(r26.3s r)(214.181)
(|5.747\(5.850)
(32t.412\(220.O31\
(79 314\
(340.s32) (121.s97) (79314\ (s41.443)
61
Nger hl[t ThuUIu rhri C6 pbAn Btr VlltTd. i HM TowD,412 NFytr Thi Mirt Khai, Pburns S, q4r J, Tr}trh ph6 H6 Cht Minh. vier Na-ftllya rdrt b6o cao Oi chilb rlalg cho ,In 16r tbic ngiy 3f l|rfu8 12 rID 2019 (ti6p orco)
Mlu B05/TCm@aa hbh rheo Thou u s6
49/2014/IT-NHNN n9d! 3l thdng 12 nnn2014cna N$t ha^B Nhd nntc Yiet Nan)
Th6ng tin vE tudi ng cria dc Ai stu rii chfnh qud hen nhung chua bi suy gidm gi6 r.i nhu sau:
Td ngly 3l thritrg 12 r D2019 Qui h0n Qu, hsn Qu.6 hud6n 90 ngAy tngld6n lEongiy tir ltl d6n 360 ngiryTdCu VND Trieu VND Trieu vND
Qu6 h|ntren 360 nglyTrieu vND
138.1'.?9
ronSTrieu VND
306.580Cho vay khdch htrog - gop
Td ngty 3l lh6ng 12 nlm 20lE
139.746 22.4@ 5.655
Qud hsnd6n 90 nglyTrl$u Vl{D
Qu6 hln Qud htntir 9l d6n 180 ngly tt lEl d6n 360 nsly
Trieu VND Trieu VND
Qui htnhGn 360 nglyTrieu vND
rongTrieu VND
Cho vay ktdch hanS - g6p 9t.t25 t3.062 18.404 93.898 2t6.4t9
6E
( ( ( ( ( ( ( ( ( (.-( ( ( ( ( ( ( ( ( ( 1.-1 :( r.'( ( ( ( ( ( ( ( ( ( ( ( ( ( (.( ( ( ( { ( (
Nrtu hhs Thugll8 r4i Cd phll Bir viCtTtr lhi HM Tom, 412 Nsuyln Thi Mihh xhiiPhutns s, Qu{n 3, Thrnh ph6 116 chf Mirh, vierlbuy6t miln Mo do tti chtuh ri€Ds cho riD I6trrly 31rlilrs 12 n Ez)l9(6lpiheo)
Miu 805/[C-ID(Ban hanh fieo Th6^c tu sij
49/20l4m.NHNN ngd! 31 fin B 12 tdd 2014.nd NBaa hdry Nhn nunc viq Naa)lhfc
(b) Ril ro thitrudng
(i) Rti ro Ei sudl
Rti ro Hi sufu phdt smh do c6 nhiint thay d6i va lei suAr c6 nnh huong d6n gi6 ti cta c6c c6n8 cu aichfnh. NgAn heDg sc c6 nguy co chiu rui ro Hi su6t do su kh6ng tuong xtmg hay chenh lech gita ngnyit6o han h({a ngay xdc dinh lei lai su6l cta crc tli sin ve nq phei Ee ve c6c c6ng cu ngo€i beng trongmot ki nhAt dinh.
ryean hlmgthutngd6n hlnh ddnh ei6chcnh l*h lei su6l, so srnh voi crc thilniong lrong nuot va quoc
t€ d6c6 nhtns di6u chinh Lip t}oi. Thim vlo d6. viec 6p dung cdc quy tinh quin li rti ro noib0 cnnstr6 ncn hiiu quA hon nhd viQc tri6n khai H( rh6nt Quan ly V6n rip trung vA HC th6ng Thanh to6n [a.p
trung, dleo d6 toan bO cdc giao dlch v6n vI rhanh ro6n cta Ngnn hnng diu do HOi sd chinh rhu. c hiCn.
Vi9c d6 cho phdp Ngan hang gi6m s6l hreu que hon crc bi6n d6i v€ v6n v2' giem cdc sar s6t c6 th€ xdyra cUng nhu nhilnS tht rvc phric r4p kh6ng can thi6r.
DA nhqy vdn tni sulit
Ngan hang chua thuc hi€n phan rich d0 nhay d6i vql lei sulit lei ngay 3l thdng 12 nEm20l9 ve ngey3arhrng12nim2018dochuadricdcdriukiQnvahCth6ngcssddnlieuvl$6nBtindiuvao.
Phan .ich tdi stin vd ns phii trd thto ki dinh laj tai suit thtrx tiKi dinh lei Er suir rhuc 16 la rhsi h6n cdn t?i rinh tt fioi di€m kA th[c kj' b6o c6o cho loi Li dinh lcilei su6l giD nbar hoa( rhsi gian ddo h?n cta c6c k-hoin mvc tei sen va nq phai tra. tity drco y€u 16 n:ro
d6n sri,rn hon.
c6c gia dinh vd dieu kiOo s.u d6 ilugc ep dung trong phan tich k, dinh lai lei su6t thuc l€ cia c6c aisnn vA nq phni tra cta Ngen hAng:
. Tian mAl;c6c c6ngcu tli chinh phdi sinh vacrc Bi sen di chinh khac;g6p v6n. dAu tudli hgn: c6c
rei sen khdc (bao g6m tni san c6 dinh va rli sen c6 kh6o vl c6c khodn nq phei rni khdc duqc x€pIoai veo khoh muc kh6nt chiu l6i.
. 'fian s&i lfl NHNNVN duqc x6p loqi vlo tian gui thanh todn do d6 ki hen dinh lei lEi suft thuc 16
duqc x6p loqi vlo kloin muc d6n mol th6ng.
. Kydinh lai lai sual thyc d crla chring khodn diu lu dugc tinh dua u€n thoi gian d6o h8n thr-c ta hirhoi di6m k6t thric hi k€ rcrn nlm cta timg loai chnng khoAn.
. Ki itinh lsi lri suit thuc t6 cia cdc khodn tian gui t+i vn cho vay c6c t6 ch'ia tln dung kh6c; cdc
khoiD cho vay kh&h hlng; crc knoin rian grii va vay cec d chtc tin dvng k]ldc vl tian gti cnakhdch hang duoc xec dinh nhu sau:
- c{c khoin muc c6 Ini su6t c6 dinh trong su6t lhti gian cia hqp d6ng: ki dinh lai lai suat rhlrctd duE u€n thdi gian cbn Ifli cna hqp ddng dnh rt thoi diem k€l $'ic ki k6 torn nem.
- c6c khoAn muc c6 lai sufi lhe n6i: ki dinh lai Ei suit thvc t6 dua trcn lcj dinh lai lai suAt gAn
nh6r tfnh rt rhoi di6m lA l5'tu ki ta to6n ntm.
. Ky dinh lEi l6i su6r thw 16 cu, khonn muc phdt hlnh giiy td c6 gi6 dua E€r thdi gian dro hen cbnlai cta ttmg loai gi6y td c6 gi6.
69
I
I
Ili
Ngtu hillr Thuung n$i Cd pbAn Ean ViftTlo t HM To!'& 412 N8uJln Thl Minn Khai, Phutns s, Qu0r J, Thtnh phd Hl Cht Minh, vie. Namltwat Eirf, Mo clo Oi chl[h d6trs cho nan k6l ltr6c nsty jl rhdrs 12 dm 2019 (d6p l[€0)
Miu B0YTCTD(Bo hdnh th.o ThOt'E tu !6
49/20l4m.NHNN nSny 31 thr'ag 12 nnn 2014cna Nsan hnns Nhd nutc viA Non)
Trtu 5 nlmTri6u vND
16agTrieo VND
426.641
929;147
Td tr8iy 3l thd!8 12 D{m 2.019 Kh6ngchiu hi
Trilu vNDDuti 1 thdngTrilu vND
Tt r ddn3 tt6rg
Trifu Vt\'I)
Tt E6n rddn s nlrrTrifu vND
Tt tr6n 3d6, 6 th6ngTriQu vl{D
Tn tr€n 6ddn 12 thrtngTrifu vND
Tll drTiao II4rTiln gui t4i NHNl.n4\,ITiln grli vl cho vay c6c rd chric
n dvng khl - 80pCdc c6ng cu Ui ch(nh phdi srnhvl cdc tii sen & chfnh khecCho vay khdch hlng - sopChtng kho6n dAu tu - gopG6p v6n,.dA! ru dAi h?oTli sir c6 dirhTli sin C6 khdc - 80p
Qua b0nTrifll VND
1.2EE.008
7t.o\2
426.91
22.316
929.147
6_172_429 2.6s9.84 250.0m 100.000 9.t82.236
9.159.391400.069
t2.6t4.390669.926
5.8r7.185I90.031
3.688.588300.000
405.383452_2t0
42t.7411.510_287
22.33633.994.686
3.971.259tm.om
l.tm.95r2;130_987
388.736t00-000
r _ 190.951
2.659.9t5
1359.0m 4.788.539 t1.261-636 r5.9,,.tz7 5.257.216 4.08&588 857.593 t-99202l 5L9AJa3
Nq phii trlTian gti va vay c{c td chtc tlndung kh6cTian gti diE lh.lh hinsPMt hln[ srCy tt c6 gi,Crc khoin nq khrc
90 067
968.601
6.452.6847.068.554
l0
2.66t.49t'7 _485_t59
321.1358.625.875 8.358.587
3.1703_120_179
2.449.54617t
9.435.31035.349.792
2.452.726958_60l
1.05t.668 13.521.34t t0.t47,250 8.947.010 8.36t.151 6.t69-9,5 47t 48,2.M.429
Mrh clerh rhty dE vdi ltiruAt noi uneM'h chanh 0y ctm vdi liisull broli batrs - sop
1.359.020 3.729.97t
(r.731.361)
3.740.28E 5,796,873 (2.6E9.794) (4.27r.rc9) 6.312.1321 r.991.59 4.34L414
0.731.361)
Mrh chaah lhty ctb vdl liisuir noi, trgo0t btng 1.359.020 1.998.610 3.7q,2U 5.796.873 (2.6a9.794) (4.X13.169\ (5.31?-332) 1.99t59 a6rr.0s3
( ( ( ( ( ( ("('( ( 11(-( ( ( ( ( ( ( (
70
( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (( ( ( ( (( (-(
( ( ( ( ( ( ( ( ( ( (((( ((( ( ( ( ( ( ( ( ( (( ((( ( ((( (( ( ( ( ( ( ( ( ( ( (
Nsir hiD3 Thrurr m4i C6 phAn Bro viflTir nht HM Tor'n, ar2 Nsuy& TH Mlnh Khci,Thuy& Dirh b{o cdo ti'i cUEh ri6Es ctro m ldt
PhutnB s, Quln s, ThAnh ph6 Hd ChI Mitrh, vil. Namthic trsly 3r d .trs 12 nlm 2019 (ti6p thco)
Qud blnTrieu YND
Kh6ngchio Ei
TriF VNDDuti I th6trgTri0u vND
Tt 1 d6n3 rh6trg
Tripu VND
TLTEN Id6n 5 nlrnTrifo vND
Tri nsly 3l lh6r8 12 DID ml8 T tren 3d6n 6 thitrgTrifu vND
TI .reu 6dfu 12 rhitrgTrieu YND
Mlu 805/TCTD(Ban hdnh theo Th;ns lr sd
49/2014m-NHNN ngdy 31 r6ng 12 ^dn
2014cia N$^ tuag NhA aunc viit Nad)
TrEn 5 nInTri€u vND
r or8Trieu YND
Tli drTih mttTitr $; tsi NHNIWNTidn g,ni vl cho vay cdc t6 chfctln dvllg thlc - gopcrc c6n8 cv tli chlnh phri sinhvA c{. tAi stu di chlnh khdcCho vay lhrch h.tn8 - 86pChrDr tho6n dlu ru - eopG6p v6n, dlu tu dli hsnTli srn c6 dinhTti ldn C6 tt6c - sop
l2-2E6.916500.000
3.869.70380 0m
2.918_649480.374
368.{X92.925.rrO
270-917't 1t.743
506.149
22.591
513.958
5.420_625
506.7495r3.958
E07.995 450.000 6.678.620
967 _190
'79.3t4
9m83&22.591
29.6m.4686.085.t24
500.000161-628
2.811.261
1.328.557500.0007A 628
2;ts7.953
1.{147.104 5.8E3.47E 14.942.967 13.594.97r 4.3v).701 3.399.013 3,293.t59 r.042.7m {7.60!,105
Nq phni traTrln grh vl vay cec td chnc r{ndvng khacTian sfi cta klrch hAngPh6l hlni giAy td c6 gi6CAc l(hotn nq khrc
36.721
9t3.855
6.662.2801.342.119
l0
r.466.9305_66\_5U
575 m09 t65.972 7.724.062 4.099_3& 551
8.704.2t034.030.315
l09r3.855
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NgAE bttr8 Tbrotr8 mti Cd phAa Etr Vi0rTb. t HM Tomr,412 Nsuyh TU Mb! Xhi, PhutDS s, eufu i, Tblnh pb6 Hd Chi Mi , vie. NrnItuy,r dnh bdo do Oi chfth rians cho nrm kar 0"[c niiy 3l thdng 12 nr;2019 (tidp rheo)
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PhAn tich d0 nhqJ
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Ngan hang duqc ftnnh lap ve hoet dongtar ViCrNam voi d6ngtiAn b6o c6o liVND. d6nglian Aaodich chinhcta Ngan hang c[ng le VND. Crc Ai sin di chinh va ng phdi trd lei chfnh cna Ngen heng chri y6u bing VND,mot phin bhc USD vi EUR. Tuy nhiCn, mor s6 di sin rei chinh va ns phei lni tli chinh k}6c cua NgaD hanglsi bing c6c d6ng tiin k.tr6c ngoli VND lA USD !a EUR. Ngan hADg de dua ra m$t hQ rh6ng hsn mric dE qunur
lf trqng lll6i cta c6c ddng tian. T'"nB rh ddng tian d'rqc quan ly dlrd Een cs sd hlng ngay va chi6n IuqEphbng ngnra nii,ro duqc Ngan hln8 st dln8 dd dem beo ring trang thdi cta c6c irdng tian duqc duy lli rrooghqn milc de thi6t Ep.
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23.19026.O't'l
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14
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rongfiCu YND
6.74a.002 2.4t3 546 '7.599 r3.089 9.tt2.236
126.Ul929.74',7
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. Thoi gian d6n hqn ctu cec kloan liAn gui tai vA cho vay oic t6 chric tin dqng kh6c, c6c c6ng cq taichinh ph;ii sinh ve c6c tai san leri chinh klCc vl c6c kloAn cho vay lhrch-hlng dugc xac dinh duavlo njly d€n h4n cria hqp d6nequy dinh. Thoi gian d6n hen rhgc 16co rhi thay ddido cac kh6 uoccho vay duo-c gia hen.
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. Thoi gian d6o h?n cta c,c khoiLn diu tu g6p v6n mua cd phin duqc coi la k€n 5 nem do cdc khodndeu tu nay kh6ng c6 thoi gian d6o han x6c dinh va Ngan hing c6 y .linh nnm Bit lau dai.
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6.41A.79t7.676.5t4
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2_837.261
6.299.9652.925.|O
304.828
690.87 356.817 9.465.U7 4.74&723 8-195,145 9.529.m3 14.017.783 47.603.105
Nq phai triTian 8,i'i va vay cAc d chk (ndln8 khlcTian 8ti c'ir khrch hlnsPh{t htnh giAy tt c6 ri,C& khoin no thlc
6.895.4557 _443.66'.1
10306.280
t_233_7555_596_699
575.00016.890 034 4.O99_364
46 0322fi_633 360.t55
8.704.21034.030.31s
IO
9l3.E5J
551
55
14.645,412 7.03r.087 17 .825.869 4.145.395 606 43.64t.390
Mtrc chtuh thiI}otu rnr8 6m.287 356.t17 (s.r79s65) (2.44-364) (9.030.144) S384.s07 14.ot1.t77 3.954.?rS
19
\ -\ --. - i^-,1
Nser htrs Thuons m$ Cd phln Btn vierTo. t HM Towr, 4r2 Nsuylo Thi Minh Xb.iPhuhr s, Q!|tr 3, Tbl ph6 HA chf Mitrh, vierTbuydr Einh blo clo oi chltlh ri6ns cho n{ln k6iDgly 3l tb6tlc 12 nIm z)19 (.i6p theo)
Mlu B0YTCTD60z hn heo ThOag tu tii
49/2014/TI-NHNN neay 31 tMne 12 nd^2014cno NgAn hAng NhA nurc viet Nan)li6c
Gii tri hgp ly cta cdc ali sin tii chlnh vl ng phti trt tli chfnh
Gi, tri hqp ti Ia gid tri duqc x6c dinh phi hqp v6i gi6 thi trudng, c6 Ge nhan duqc khi b6n mot di s6n
hoic chuyan nhuqng mot khoen ng phar Ei tai thoi di6m x6c dinh gi6 tri.
Gid lri ghi 66 va gi6 ti hqp li cta c6c ai sam ai chfnh c[a Ntan hang nhu sau:
3ylv20l9 SlnvmttGi6 t{ Gi, rri Gid tri Gid ttqghi s6 hqlp l, Shi.6 hqp ti
Triou VND Trieu VND Trieu VND Trieu VND
Y
?
Y
i
Y
(d)
Tii sdtr tid chinhDuqc ptuan bli h tdi san tai chinh duvc,dc dinh theo E d ti hqp li th6ne qua bdoalo kit qui hoqt ilane kinh doanh:. Cac c6Dg cU Ai chinh phri sinh
turqc phAn bqi b cdc khotin cho vaj vdpluii rhu:. TiCn gui lai NHNNVN. Ti6n grri va cho vay cdc 16 chrrc lin dgng
khdc. Cho vay ki6ch heng - tluin. c:ic tli sin C6 khrc - rh#r
22.136 e) 2259 t c)
929.741 929.747 5t3.958 513.958
1.146.41| 1.217 .2t7 [email protected] 415.983
9.t82.23633.542.390
1.230.041
c)(')c)
6.678.4O29.349.936
t.174.'194
()()c)
Dwc phAn bqi h tdi san bi chinh sining d€ bdn:. Trri phi6u Chfnh ph'i c6 sid ni€m y6r. Tniiphi6u Chinh pht ki6ng c6 gi,
nrem yer. Trii phi6u khdc - thuin. Chring kho6n v6n sin sang de bdn -
thu6n
Dwc p6n loqi ln hi sdn ii chtnh sit ddnnsdy ddo han:. TrrJ
Bhi6u d& biQt do VAMC ph& hAnh
1.353.255L019.t0'l
(-)(-)
2.683.8341.658.236
(*)c)
3.220
272.329
3.2.20 3.333 3.333
(*) l.20l.5lt ()
80
:
c)
9.435.31035.349.1922.452.726
945.E44
a.7M.zto34.030.315
l0905.912
Ngan htrng chua xic dinh gin Ei hqp ly cta cacc6ng cq ter chinh nly dA thuy6t minh trong bio cdo ttrichinh ri6ng bol vi kh6ng c6 day dt gi6 ni6m yCt tt€n thi tnrong cho cec c6ng cq lar chlnh niy va c6c
Chuin muc K6 (orn Viet Nam, Chii dO Kit toiin viEt Nam 6p dung cho cdc T6 chrrc tin dung doNHNNVN ban hlnh vl c6cquy dinh phrp li li6n quan d6n vi* lap vA (rinh bay b6o cio di chinh hiCn
kh6ns c6 husns dnn v6 cech tfnh gid tri hqp ly st dung crc ki 6uit dinh gi6. Gi, tri hqp ly ctu cec
c6ng cu tei chinh nary c6 th6 khdc v(n gi6 tri ghi s6 cria chring.
Ngan hlng Throrg trBi C6 phin Btn vielTha nhA HM Towb, 412 NguyEn Thi Mirh Kh.iPhdns s, Quin 3, Thtl|h pn6Hl chtMinh, vier NrmTltuy6r mirh Mo .io .ii chfrh naDs cho ntm tar lf,licnsiJ 3l O6ns 12 nIlr 2{r9 (dap lhco)
Ng phAi tri tAi chiDhDuvc phin loqi lt nq phot trd hi chinhdwc dc dinh thco siA d phdn b6:. TiCn cui ve vay cdc d chfc
lfn dung l(h6c. Tian grld cnali6ch hang. Phdr hlnh eiey rdc6 ci,. C5c khoen nq khic
Mlu BoyTCm(Ban hA^h heo Thong nt sii
49/20)4/Tf NHNN ^8ay
3l tl,tn8 12 adm 2014cno NBAa hnng Nhd nutc viA Noa)
r1tp.t20t9 3ulynfiGid t4 Gi6 f Gi6 tri Gi6 lighi s6 hc" l, cbi s6 h{T t,
Trieu VND Trieu Yf\D Trigu VND Trieu VND
e)()(-)c)
I
ri
('
,/
\\i
,ll
Ittl
I(
I
Nsir htDs Thruns n{i C6 phAn EtD vif.Tn nhi HM Tom.4l2 Nguyln Thl MiDh KhaiPh'It[g s, QulD 3, Thrnb ph6 Hb cbl Mhb, vietTbuyet miDh Mo cjo tii chlDt.ri€ns cho rrm Ia!n8ly 3l th5or 12nllt| 2Ol9 (rilp lh6)
Mlu aos/rCTD(Bon hdnh theo Thaas tu si
49/2014/TT.NHNN ng4t 3l tMng 12 ^dn2014.na N$n hn"B Nhn nhtc viet Nan)rh6c
:
i
39. 86o c6o bQ phin
(a) 86o o6o bQ phf,n chinh y6u
MDMiln NrmTrieu VND
8398.797
Mitn TrungTrieu VND
800.764
u5.286t02.101143.I Es
rongTrieu VND
4.167.fi!)
2 E70.3'.t 1
2.E70.371
Miln Bic l,og trtTrieu vND Trieu vND
r.m3336 (6.035.{8t)
9tt.l l2 (6.026.398)3U.N36U.r09 (6.026.39E)
I. Doanh thul. Thu nhap lii vn crc khoin
thu nhap nrong tu ri:. Khdch hnns b€a nsoai. Nii bp
2. Thu nh6p tt hoet dongdich vu
3. Doanh thu tt hott dongkinh doanh kh6c
I. Tti sdnl. Tian mEt2. TIi sAn c6 dinh3. Tei san kh6c
II.Nq phti ffil. Nq phAi tre kh6ch hang
t€n n8oai2. Nq phii trA nQib03. Nq phii Ea kltdc
8.052.9683.050.915.@ L977
7M.752444.440340.3t2
3.799.4313.799.434
II.Chi ph(t. Clli phi Ei ve c6c chr phf
tuong tll ltr. KhAch hi"s ban nso,ni. Nii bp
2. Chi phi kniu hao r.)i sAnc6 dinh
3. Cti phi liCn quan truc d6pd6n hoat dong kinh doanh
K6t qud kitrh doanhtrllttc chi phi d',r phdngrti ro fin dqpgChi phl dg phbng rti rotfn dqngK6r qut kiEh doanh bOphin trutrc thu{
E.132
64.790
42.999
17.7&i
65,214
s3.6t3
292.146
t2a6.6lt
I2.65t
3.354
727.4n2
lt.t28
4.@6
9203!1
(9.090)
(6.03s.,rt8)
(6.026.39r)
(6.026.396)
17.469
290506
3.E9930!l
't .429.4102.006.u35.422.627
822.013561.427260.s86
52.'t 2.r l0 2.508 57.408
804.358 E0.446 95.816 (9.090) 91t.s30
t12.119 26t.100
t4.504 tto.421
27.675 157.619
tr 3l th6 12 nIm 2019Nsm TruDg Lod tru
Ttiau VND Trliu VND Trieu VND Trieu VND Trieu VND
4.760,\U3U.239
1.053.E0543.402.136
5r.908J98426.@t
r. r90.95150.291.006
434t.58941.248
I l5.EE64. t9t.455
2.7!t9,4298l.1542t.260
2.691 .4t5
3524r.459 4.15t.5t9 t.?66.45t 4t.206.429
48.tt6.3435.853
u.233
4.155.813 t.765.75E3s.194.7725.t53
80.834 2.1M 693
a2
Ns6tr hlDs Thuorg n4i C6 phAn Bnn viflTb. nhA HM Toetr,412 Nsuyln Thi Mioh KhaiF'h'rtns s, Qll|n 3, Tttuh ph6 Ht cff Mi , viiiTtoy6r mirn Mo c6o tii chhh rians cho nlm k6rEgly 3l fifi812 nlm mr9 (.i6p thd)
l. Dosnh thul. Thu nh6p lei vI c6c khoen
thu nh4p tusng rU tri:. Khnch hnng ban asoit. Ndi bA
2. Thu nhAp tt hogt dongdich vu
3. Doanh thu tt hoa.l d6ngkrnh doanh kl6c
II.Chi phil. Chi phi lai ve crc chi phl
tuong ttr t'i:. Ktu1ch han? ben ngoai. Nai bo
2. Chi phf }Jriu hao t)i sinc6 a;"1
3. Chi phi li€o quan tru. c ri6pd6n hoqt dODg kinh doanh
K5t qui kinh doanhtru6c chi phl dV phdngrii ,o (n drttrgChi phl dg phdhg rti mtfn d{ngK6t qui kinh dornh bOphAn trlntu rhu6
I. Ttri sinl. Ti6n IIBt2. Tei sAn c6 dinh3. Tli 6An hhec
II.Nq pbti triL Nq phdi ut khrch hirg
ben nBoai2. Nqphai rn noi b03. Nq phai ud kn6c
Mi Nom n TiungTrifu VND TriQu VNI)
7-!t6.055 561.2t3
43.I l0 L726
?3E.t05 54.&5
MIu BoyTcm@@ hanh h.o ThA^g tu st;
49/20|4T|-NHNN n&! i) thdns 12 nnd2014clia N$n hn g Nhn nhh vtat NM)
mrtLo{i tru
Tri€u vND TriQu vND
79r32t (5.136.941)
7 t7.524 (5.136.941t272.5855M.939 (5.t36.941)
I1.582
rllrl.
Trifu VND
!a92.225
6.930.3222.55t.17E4.379.t44
554.33130t.473252.858
3.t25.2363.125.236
51.@2
294131
7.120.96
5.858
Lt)94
528.683
2.722
734.65t
69.U2
291 .947
3.2/1-396
6.339.0811.690.4424.UE.639
412.3t2228.620243.692
656.9224)2.3 t2244.6t0
(5.r36.941)
(5.136.941)
(5.136.941)
2.331.3742.331.371
1.436
76.300
46.272
869.750
155,059
u4.415
4.44
32.600
2453
nJ41
A4.TD
126.966
117.E63
57 -110
r0.09t
n-w2
Tsi trsiy 3l thdng 12 ntrm 2018Mian NrD MiAn Trung Midn BicTrieu VND Trieu VND Trieu VND
Lo.ri lrnTrieu vND
7 451.62647.Ot6t4.830
7.39s.110
32t1it.M1 4.t60.604 74m.145
35,4rl.E5r424.142644.0t9
34.143.690
4,tu2t935.52t
108.7794.O39.919
47.053.696506.'.749'76't.62t
45.179.319
roDgTrieu VND
43.64t3q}
-t\
I
43.50'1.2785.874
135.238
4.159.39',t 1.420.191
/
3t.927.6905.t74
133.471 t.207 554
t3
N8ED htns Thudns l[ti Cd phln Btn vi{tTna blt HM Torn, 4r2 Nruv&r Thi Minh KhriPhutns 5, Qoh 3, Tht ph6 Hd chi Mi"h, vietTLuy6r [|hh bao do ol.Ifth ri6rs cho bttrl tdrrgty 3l than8 12 nIm 20t9 (64, !nco)
thf,c
Mlu B0VTCTD(Ban haah th.o Thang tu sl
49/2Ol4/TT-NHNN ng)t 3l thl"g l2 ndn20I4clno NBAI Mat Nhn nvic viat Non)
4t9.278
23t.555
Y
:
o) Bdo cdo b0 phln theo llrh yvc kinh doaDh
Ngnn hlng cht y6u hoer dong kinh doanh trong mot linh vrc ngan hang thuong rnai
40. Cam k6t thua
(a)
De duqc duyOt vA dA ky k6t hqp d6ng 413.099
Trong vbng mot ntrmTmnS vbnS hsi d6n nIm ntmTren nem ntrm
194.249
Chi ti€u v6n
Tfli ngAy 3l thAng 12 ntrm 20!9 ve ngay 3l thdng 12 nam 2018, Ngan hAng c6 cec cam k6t v6n sau
Iien quan ddn ho8t dong x6y dUng co bin de duqc duyet ohlmg chua dugc phin dnh trong bdnt cand5i kd to6n ri€ng:
3ytu20t9Trieu VND
Sl/Dn0lETri€u VND
(b) Com k5t thue
T?i c6c ngny 3l rh6ng l2 nnm 2019 vA ngey 3l rh6ng 12 nim 2018. c6c khoan dan rhue r5i thiau phaitdcho cdc hgp ddng thu6 hoal dong k}l6ng iluqc hriy ngang nhu sau:
3Ut2tu)19Trieu VND
3ut2t20ltTrieu VND
83.569t04.054
6.626
80.65E143.601
14.296
t4
Nsen hins Thusns tDd C6 phin Ear vietTdo nhi HM Tolrr,412 Nguyao Thi Minh KliaiPhutDB s. Qul[ 3, T]]trh ph6 Hd chf Minh, vi(iThuyar mirh Mo c6o tti chlnh dent cho nam ktrnsny 3l thrns 12 nam 2019 (ti6p lh.o)
thdc
Mlu B0tTCm@dn hanh theo Th6ng ws6
49/20|4/Tr-NHNN n|d! 3l tdag 12 ndn2 4cio NRAI hAnA Nhn nnic VEt Nan)
41. Sg kiQn sau ngly tr6n bing cin a6i k6 to6nvao ngey 13 rhSng 3 n6m 2020, NHNNVN de ban hanh Th6ng ru s6 OU2o2OITI-NHNN ("Th6ng ruOI') quy dinh ve vifu-td chtc tin dung. chj nh6nh nger hang nu6c.ngoiri.co ciu lai rhoi hqn rri nq.mi6n. giam Ei, phi, git nguyCn nh6m ng nhim h6lrq ki6ch hAng chiu Anh hudng do dich Covid-!9.Th6ng ru0l c6 hieu luc & ngey I3 rh6ng 3 nnm 2020.
Tai ngly ph6t hlnh bdo cro tni ch(nh nly, NgAn hlng dang xem xCt thuc hiCD c6c quy dinh cUa Th6ngtu 01.
Ngay l8 thang 5 nim 2020
Ngui'i lAp Ngudi ki6m soSt phe duyet
nBti ThiQuanh
PM phbns Ki todaC6ng Nha Anh Tf
Pho T6ns Ainn d6c
l,i,l;
I
\,i!ld,i
,j!
137
:c
=
NOA|{ l{A
lt0 u
v
85
NH
(\
'i-\X\ilit)
NGAN HANG THTIONG MAT CO PHAN BAN VIET
BAo cAo rAr cHiNH Hqp NHAr euf ru NAM 2020
NGAY 30 THANG 09 NAM 2O2O
Ng0n hlng Thuong mqi C6 phAn Bin ViQt
BAo cAo rAr CIIiNIII Hgp NrrAr euf nr N.[M 2020
NOI DUNG
Bdng cAn d6i kC toen hqp nhat (MAu B02a,ITCTD-HN)
860 c6o k6t quA ho8t dong kinh doanh hqp nh{t (Mau B03a/rCTD-HN)
86o cAo luu chuydn tidn G hqp nhfu (MAu B04a/TCTD-HN)
Thuy6t minh b6o c6o tai chinh hqp nhAt (M5u BO5a,/TCTD-HN)
TRANG
3
4-4
5-6
'7-46
Nsln hlngThuuns mri C6 phln Brn VrctB6rg cnn d5i k€ bdn hqp nhCt qur 3 nrm 2020gi ngny 30 thing 09 nlm 2020
Mlu B0!,/TCTD-HN(Boh hdnh theo Thons tu sd
49/2014m-NHNN rgdt 31 kdng l2 ndn 2014)
Don vi tinh: EieuThuydtmioh 3U09nMO 3,/t2t2019ST'I Chi fieu
A TAI SANI TiAn mlt v-1 524.18E 426,641II TiAtr cii t i Nsin hine Nht trutc viGt Nam v-2 1.089.802 929.141
9,tt2-2!6TII Tidn Eti vi cho vay c{c t6 chfc dn dqnq khdc v-3 1.031.541I TiCn sti tai cdc t6 chtc tin duns kh6c 3.745.67 | 1.538.29t2 Cho vav cdc t6 chtrc tin duns khdc 3.291.870 1.641.9453 Du phdng rui .o(')lv Ch(mg kho6! kitrh dornh
t.922 22.336Cdc c6ng cg tli chitrh phli.inhvl c{c tii sin tAichitrh kh{c
v{VI Cho veY khlch hiDe v-5 37.521.910 33.542.390
38,012.429 33.994.6E6I Cho vay khAch hAne v-5.1v-5.2 (544.s19) (452.296')Du phdng rrii ro cho vay kh6ch hdng
vIl Eoqt il6nc mu. nqI Mua ng2 Du phdng nii ro hoet d0ng mua ng(')
v-6 4.65r.E95 3.854.322VIII Chf,tre kho6n dA tu4.663.574 3.591.822I Chfne khoaLn dlu h, sAn sAng d6 ben
37',7.4372 Chring kho6n dAu tu cit <l6n ngiy il6o hqn( 6.937)3 Du phdns rui ro cht'nc khoen dAu tu _ (l r.679)
Ix G6p v5n, itAu tu dti hanI EAu hr vd; c6ns ty con
V6n g6p li€n doanh3 DAu tu vAo c6ne ty li6n k6t4 Diu tu ddi hgn khdc5 Du phdng giAm gii dAu tu dAi hqn {')
1.190.951x l{r sal| co otlrb 1.19t.349362.9E0 371.28sI TAi sen c6 dinh hffu hinh
NRryAn sid 527.137 52t. t 34(t64. t 57) ()49.849)b Gid tri hrc ndn lny *i
2 Tii sen c6 dinh thue raichinha NcuyCn siA TSCDb Hao mdn TSCE(')3 TAi siin c6 dinh v6 hinh v-8 828.369 819.666
94).675q I Nquyan giti 969.529b Gid tri hoo ndh lirv ki (t 41.160)
XI Bit itone lan diu tua Nguy€n eiA BDSDT
90eL22.
b Hao mdn BDSDn')xIt Tii sar c6 ki{c v-9 2.529.186 2.660.0s5
l Cdc khoin phAi thu t .413.485 1.453.5562 C6c khoAn lai, Dhi phdi thu r.038.EE8 t028.3203 rrii srinl[G 'n tot't troan lai4 Tdi san c6 khac 128.E33 249.t9t
(71.420\ (7r.0r2)5
9.56t393 51.t08.678-Qgphdng nii ro cho cec tAi san C6 noi bAng khac
IONG TAI sAN
B NO PHAT TR.A VA V6N CIII Sd IIIfi-INqPIITII TR,i
I Clc kholn ns Chlnh Dht vi NmtNtr T*a gti vi vay c{c t6 chf. tiD d[ng ktdc v-10 t.lq)J94 9.435310
I TiAn cti crta c-6c t6 chic tin dung khrc s.870.67t 8.5t9.696
2 Vay c.ric t6 chfo tin dung ki6c 2.319.616 E45.614
lII Tiatr sii ctr khdch htnc v-t1 37.703.106 35.218.568
Iv C{c c6ng cV tli chlnh ph{i sirh vt cdc khoin Dq tiichlnh kh{cv6n tii trq, rfyft{c diu tu, cho vry TCTD chiu rtiro
1'r Ph{a hloh sdy t& c6 sit v-12 3.619.200 2,452.726
vlt CAc khoAr nq khic 1.208.481 967.100
I C6c khoAn lei, Dh{ Dhai tre v-13 r.102.868 8'.76.025
2 Thu6 TNDN hoan lai phai tre
3 Cic khoAn Dheitre va c6ns ns kh6c v-14 105,613 9l.0?5
4 Du phdng rti ro kh6c (Ds phdng cho c6ng nq tiBm in)
TONG Ng PH,{r rR-i 50.721.083 48.013.104
vIII V6n cht s& h&u v-15 3.t40.310 3.134.914
I V6n crla t6 chric tln dung 3.17r,009 3. r71.009
V6n diiu tO 3. t 71 .000 3.171 .000
b I/6n diu ttt xdy dtms co bdn ITMne du v6n cd phAn I 8
Cd phiat qut (+)
C6 philu uu ddt
P Ydn *hi,c2 Oui cria t6 chri'c tin dunc 192.36t tlf.6563 chenh lech ri si6 h6i doii 944
4 Ch€nh lCch dAnh siA hi tii nin
5 Lqi nhu6n chua phen ph6i 415.996 390.309
Lqi nhudr/ L6 ndn hay 109.7 t9 125.902
b Lqi nhudr/ Ld hdn ttltoc 366.277 264.407
6 Lqi ich cia c6 d6ng thiCu s5
TONG vON cnti so HtrIJ 3.840.3t0 3.734.974
T6NG No PH,fi TRi vA v6N cHT sd HOIJ 54.56t.393 51.Eot.67t
Nsln hAngThuorg m0i c6 phln Bnn VrctBlngcln dd kd ro6n hqp nhil qui J nlm 2020lsi ngAy 30 th6ng0g nrm 2020 (lilp th€o)
Mlu BD8/TCTD-HNBan h\"h heo Thong ts sij
49n0t4m-NHNN nsay 3l hnng 12 ndn 20t4)
Ngen hCng Thuorg m0i C6 phln Bdn vie.Bins cin d6i kd roln hqp nhdt quy 3 nIm 2020Iri nsly S0lhlns 09 naln 2020 (tl6p aheo)
Mlu B02a,/TCTD-H N(Boh hdnh theo Th1ng u sd
49/20 l4m-NHNN n&y 3 I thd"a 12 ndn 2014)
TP.1tCM. Ngayl5thonslo "a. zozo
K6 to6n tru&ng s-t 3 ng Girim D6c+
LAp bnng
Bti Thi Quxnh
E h-L6ng Nha in Anh T(
H
STT ChI ti6u Thuy6trdnh 30t0912020 3 Dnit9
cic crri TItu NGoAr BANG cAN D6r Kt ToANNGHA W Ng TTIM iN VIII-30 19.203,431 32l29.916
I Bdo lnnh vay v5n 130.719 t30.7t9
2 Cam k6t giao dich h6i do6i t't.'763.',748 30.695.339
Cam k6t rnua ngosi te 464.t79 2.064.568
Cam k6t ben ngoai tC 464.t90 1.t32.348
Cam k6t giao dich ho6n ddi 16.835.379 26.198.40J
Cam k6t giao dich tuong lai
3 Carn ktit cho vay kh6ng hty ngang
4 Cam k6t trong nghiQp vu thu lin dung 145.0t 6 r03.433
5 860 lanh khec 1.1t9.630 1 .400.425
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STT Chi ti6u Thuy6tminh NIm 2020
t.062.461 992.910 3.222.492 2.784.932IThu nhap lei vi cec khoen thu nh6ptuong tg
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785.736 722.t25 2.430.132 2.099.1772 Chi phi Hivi cic chi phi tuon8 tu vt-17
215.725 270,U5 792360 6t9.?5SI Thu nhlp lii thuitr6a.4423 Thu nhAp til hoet d0n8 dich vu 2t.379 22.660 't3.004
t0.612 1.401 32.01t 24.92s4 Chi phi hoat dong dich vu
15.259 40.993 43.517II Lni thuin tU ho4t itong dich v+ 1.I-18 17.707
III Lii thuAn tt ho{t dotrg kinh dornhncoei h6i
VI-I9 4.484 (428) 25.525 19.t94
Iv Lnil 16 thdn ttr mua b6n chfingkhorn kitrh doarhLOi rhuAn til Eua bAtr chfng khoindiu tu vI-20 34.543 21.961 r23.894 43.6r3
5 Thu nhfp t'] hoAt dong kldc 1 .514 I LE30 t7.69t 32.510
6 Chi phi hoat dong khAc |.4't3 L204 2.629 2.57 t
VI 6.r01L5i thuh tir hoet dODg khdc vr-21 1o.626 15.062 29.939
vII Thu rhap ttr g6p v6n, mur cd phin yl-22 115 115
VIII Chi phi ho8t ilong vI-23 201.152 214323 609.167 632.260
IxLEi nhuAn thuAn tL ho8t dong kinhdoanh tru8c chi phi dg phdng rtiro tin dqtrg
r3&583 99.946 388.t42 r93.7s8
x Chi phl dE phdng rti rc tln d{ng vt-24 62.179 63.496 251.25r 109.41r
XI T6ng tqi rhuin truft thu6 7s.804 36.450 137.581 u.341
'7 Chi phi thu6 thu nhap doanh nShiephiQn ha
t5.3 | l 7.420 2't.t62 t7.051
8 Chi phi thuii TNDN hoan lai
xlI Chi phi thu6 thu nhAp dornhnshi6p vI-25 lSJlr 7,40 21.M2 17.05t
xl Lqi nhuin sau thu6 60.493 29.030 109.719 61.296
XIv l4i ich cta c6 d6ng thi6u s5
v2 346 2t2Lii co bdn tr6n c6 phi5u (VND) I9 I
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MIu Bo4&/TCTILHN(Ban hdnh theo Th6ng tu s.j
49/2014m-NHNN ngny 3l thd,tg 12 ndn 2014)
Ddn yi tihh: t iCu ding YN
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minhLlv k6 tir dau n{mddn cu6i qul nAv
30n9nt20 30fi9no,9LIIU cHUYtN TITN TII HoAT DONG KINHDOATIH
01Thu nh6p Ei vA c6c kloAn thu nhap tuong tU nhanillrgc 3.2t1.924 2.643.582
02 Chi phi l6i vi c6c chi phi tuong tU da tr,i (2.201.289) (1.993.652)
03 Thu nhap ti hoat dong dich vu nhan dugr 40.993 43.5t7
04Ch6nh lgch s6 tiAn thvc thu tri hoat dong kinh doanhngo0i tQ, chfng kho6n
t49.269 60.707
05 Thu nhap kh6c l1.t35 13.3s4
06Ti6n thu c6c khoAn nq dn dugc xt l! x6a, bir dipbtrng ngu6n rui ro
475 t.4 t4
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(s64.079) (590.662)
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174.483Luu chuyln din thuin tir ho?l dong kinh dorrh lnn6lctrhnng lhey d6i va Oi ltn vi v6n luu dQng
622322
Nhtng tbay d6i va tii sdn ho{t dong
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(649.87s) ( r63.500)
l0 (Tdng)/giam crc khoe,n kinh doanh ch[mg kho6n (692.3 r5) 540.755
1l(Tlng)/gidm cdc c6ng cu tai chinh ph6i sinh vd c6ctAi sd, tii chlnh kh6c
t3.4t4 I 5 23 I
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t3(TAngygiam ngu6n du phdng d6 bi dip t6n that c6ckhodn
(264.t46) r58
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Nh&ng tbqy d6i va c6ng nq hoet dong
t5 Tnng/ (Giam) cac khoin ng chinh pht vd NHNN
16(Girim)/ring cdc khodn ti6n gti vA vay tri c6c tdchuc tin dung khic
(t.24s.016) (663.060)
t'7T5ng(giAm) tiAn grli cria kh6ch hdng (bao g6m cdkho bac Nha nuoc
2.484.540 715.762
l8 TIng /Giem) ph6r hanh siay to c6 si6 1.t66.474 1.121.158
l9 TIng/ (gi6m) v6n Gi trg, ty th6c dAu tu, cho vay mdTCTD clriu riri ro
20T{ngl (giam) e6c c6ng cu tai chinh phei sinh vA cdckhoen n9 tAi chlnh khdc
2t (GidmyGne kh6c va c6ng nq hoel dOng kh6c 6.626 t9.r7822 Chitt c6c qui cta t6 chuc tirr dung (e)
I lr,\r cnuyfx rEx rnulx .rf nolrDONG KINH DOAI\E (2.s7 4.513') (1.993.03r)
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Nslr hluThuvng lDri C6 ph.tr BAn vletBlo clo luu chuyao ttn te hqp trhit qur 3 n5ttr 2020t{l ngly 30 thlng0g nlm 2(D0 (Phuong ph{p lruc tdp-tl6p rhco )
Mlu B04I/TCTDHN@dn hanh heo 7h6ns ht sd
49/2014ftI-NHNN nqay 3l hnng I2 nnn 2014)
tluingF ndn 2020
ll0A[ lRi( Gi{m lt6c
t{AI$
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5
STT Chi ti6uThuy6tminh 30l0lrDU20 3U09n019
LUU CK.IYTN TdN TU HOAT DONG DAU TTI
Mua sim tii sdn c6 dinh 33.233 Q1't.03s]0l
3.193 22.45502 TiAn thu ti thanh lj, nhuqng brn tdi sdn c6 dinh
(7)03 Tian chitt thanh li, nh'rqng ban TSCD (')04 Mua sirn bat dong sAn dAu tu (*)
05 Tidn thu tt b6n, thanh ly bAt dong sen dau tu
06 TiAn chira do b6n, thanh ry b6t d0ng sin dAu tu (*)
07
Ti6n chi dAu tu, g6p v6n vdo c6c don vi kh6c (Chidlu tu mua c6ng tycon. g6p v6n liCn doanh, li6nkCt, vA c{c khoin deu nr dei han kndc) (*)
08Tidn thu itAu tu, g6p v6n vdo <lon vi khAc (Thu bdn,lhanh ly c6ng ty, c6ng ty con, g6p v6n li€n doanhI icn kdt, c{c khoin diu tu dai hen kidc)
31.460
09Tien thu c6 hrc vd lqi nhuao duqc chia ti, cdc khoing6p v6n, rlAu ttr ddi h4a
t15
II LTIU CFUYEN TTEN THUAN TU HOATDONG DAU TIJ 36.601 (223.t21')
LU! cHUytN TrtN TrI HoAT DO. NG TAr CHINH
OITlng v6n c6 phdn tir g6p viin vd/hoEc phet hdnh c6phi6u 76.005
02Tien lhu t'i phet hdnh giiy to c6 gi6 dii han c6 dtdiiu ki$n tlnh vrio vrin lu c6 vd c6c khoAn v6n vaydAi hgn klfic
03TiCn chi thanh to{n siAy td c6 si{ dAi hqn c6 dtdiAu kiQn tinh vAo viin tu c6 vd cdc khoAn v6n vaydAi hsn khdc(')
04 C6 tric trd cho c6 d6ng lqi nhuan dE chia
05 TiAn chi ra mua c6 phi6u ngen quy(')06 Tien thu dugc do b6n c6 phi6u ng6n qu!
III 76.005LUTJ CIITIYIN TTTN THUAN TII HOATDONG rAr cIliNE
IV Q.537.912) (2.140.1s3)LUIJ cHUrtN TntN THU.A.N TRoNG KV
1.249327TIIN vi cAc KHoiN TIJOI{G DI/ONGTItN TAI THdI DItM DAU Ki 9.360.219
(5e6)VI DiAu chlnh itrh hlldng cta tbey it6i ti gi{ 944
vII vII-26 6.E2331t 5.108.578TITN vA cAc KEoIiN TI/ONG DTIONG TIDNTAI THdI EIIM cU6I Ki
Bti Thl Qurnh
K6 to6r
Atrh T'i
Nsln hlnsThuors msl C6 phln Btn vlftThuy6t minh b6o clo tll chlnh hqp nhrt qur 3 nlm2020 t{i ngly 30 thlng(D nin 2(n0 (ti6p theo)
6ng ti Anh TniBd Nguy€n Thanh PhugngOngNg6 Quang-Irun8Ong NguyCn NhatNam
6ng VuongC6ng Duc
6ng Ph4m Quang Kh6nh
Mlu BO58/TCTD.H N(Ban hdnh theo Thong ts sii
49/2014/T|-NHNN ngn! 3l hnnA l2 tunn 2014)
Cht tichThAnh vi6nThenh vienThanh viCn(tir ngny 26 thAng 06 nerr 2020)Thdnh vien(tri ngay 26 th6ng 06 nem 2020)Thinh viCn doc lAp(lu ngdy 26 thAng 0t ndm 2020)
T6ng Ci6m d6cPh6 Tiing Girin d6cPh6 T6ng GiArn d6cPh6 T6ng Ci6m docKit lo6n tdong
Cdc thuy6t minh nay hbo phan hqp thnnh ve cin dugc dqc ddng thdi v6i b{o c6o tdi chinh hqp nhAt
Quy 3 nam 2O2O k6t thtic ngAy 30 thdng 09 n6m 2O2O dlnh kdm.
I- Dd. diAn hoqr rtfung
l. Gidy ph6p thdrh hp vA hogt dong. thd,i h?n c6 gi6 tri
Ngin hing Thuong m4i C6 phAn B6n Vipt. t6n gqitru6c day ld Ngen hang Thtrong mai C6 phln GiaDinh (sau day gei tiit la'Ngan hAng") ld mol ngen hdng thuong msi cd phin duqc thenh Ep tei $u6c
Cong hoa XA hoi Cht nShia ViftNam.
Hoet dQngchinh cta Ng6n hAng li cung cdpc6c dich vU ngan hdng theo Gi6y ph6pThenh l6p vd Hoat
dong s6 0025NH-GP dugc N&en hangNhA rudc VietNam ("NHNNVN") cAp ngdy 22 th6ng 08 nEm
1992. Gi6y phep ThAnh lap Ngan hnns s6 576/GP-UB ngdy 08 th6ng lO nam 1992 Gidy ph6p ThAnh
llp Ngin hing duqE Uy Ban Nhan Dan Thanh ph6 Hd chi Minh c6p. N&ay ll rh6ng 12 nrm 2ol I
NHN).IVN c6p Quy6t dinh s6 2665/QD-NHI.{N chAp thuin viec sria d6i €n gei cta Ng^en hint ttNgen hdng TMCP Gia Dinh thdnh Ngan hdng Thuong mei C6 phAn Ben Viet.
Ci6y Chtng nh{n Dnng ky Kinh doanh s6 0301378892 ding Li lin diu ngdy l6 th6ng lO ntun 1992
s6 059036 . ciAy Chring nhin Ding hi Kinh doanh ita duqc diau chinh nhi6u En. lAn diSu chinh gAn
dey nhiit E ngay 25 thdng 04 nlm 2019. GiAy Ch'i'ng nhan Dang ky Kinh doanh do Sd Kii hoech ve
DAu tuThenh ph5 Hd chi Minh clp.
tloat dong chinh cia Ngan hAnB h thlrc hien cec giao dich ngen hang bao gdm hoqt dQng huy dong
v6n ngin hqn, tn-rng hqn vd dii hen duoi cdc hinh thfc tian gui cd ki han, ki6ng ki h0n, chung chi
tidn grii; cho vay ngin h?n, trung han va dai han it6i vdi c6c t6 chtc vd cA nhan khAc nhau trCn co so
tinh ch6t ve khe neng ngu6n v6n cria Ngin hing; thuc hiCn cac giao dich ngoai tO; chi6t khAu throngphi6u, trii phi€u vi oic gi6y td c6 gi6 kh6c; cung ung dich vu thanh to6n va c6c dich vu ngin hang
khAc duqc NgAn hAng Nhi nudc ViQl Nam cho ph6p,
2. vdn rti6u lQ
V6n diAu lQ ban dAu cta Ngan heng do cd d6ng g6p le 5 ry d6ng ve duqc b6 sung iheo timg thdi ky56 v6n diAu rc ctu Ngan hAng tqi thoi diam 30 th6ng 09 nlm 2O2O lA 3.171 ri d6ng (Ngdy 3l theng
l2 nem 2019 li 3.171 tj tldng).
3. Thdnh phAn IIQi ddng qudn tri. Ban T6ng Gi6m it5c vi Ban ki6m so{t
HQi ddng Qutn tri
l
r'i
6ngN96 Quang TrungBe Nguyen ThiThu HaOng L6 Vtrn Bd Mudi6ng Phsm Anh TtOng LY C6ng Nha
7
Ban T6ng Giirn rtdc
Nstn hiosThurns mei C6 phin B6n vietThuydt mhh b6o cdo tti chlnh hqp nhir quy 3 nlm2020 tql ngly 30lh{ng 09 nln 2020 (ti6p lheo)
Mlu B05s/TCTITHN(Ban hdnh theo Thong tu sd
49/2014m-NHNN ngdy 3l thdng l2 hdn 2014)
Linh vrfckinh dosnh
Trudng banThAnh vi€nThAnh viCn chuy€n trdch(ti ngay 26 theng 08 nam 2020)
Tai ngiy 30 thAng 09 nam 2020 vA ngdy 3l th6ng 12 n5m 2019, Ng6n hing c6 mQt c6ng ty con nhusau:
Ben ki6m so{t
Ttu c6trg ty Gi{y Chnng nhinDIng ki
Dornh nghiep
BA Phan Thi H6ng LanOng tj HoinS N.mBn Nguy€n ThiTharh Thty
4. Dls di6m vi m8ng ludi host itong
HOi s& chinh cia Ngen hAng dlt tsiTda nhd HM Town, 412 Nguyan Thi Minh Kiai, Phudng 5, QuOn3, Thhh ph6 H6 Chi Minh, Vi€r Nam, Tai Dgdy 30 thtug 09 n5rn 2020. Ngan heng c6 I tru ss chinh,25chinh6nhva45phdntgiaodich6ntoinqu6c(taintey3lth6ng12n5m2019,NganhAngcoItr! sochinh,25 chi nhrnh va 44 phdng Biao dich tren toin qu6c1.
5. COng ty cor vi c6ng ty lien k6t
Tif%ethftuva quyen Drcu quyet
cta Ngin hing30/o9t2020 3u12t20t9
C6trg ty conC6ng ty TNHH M6l thanh vi6n 03ll40l0ll Quin lj 100% 100%Quin ly Nq vd Khai thec Tei san di san
-Ngan hAnB Thuong mei C6phan B[n viet
Hoat dOrrg chinh cta C6ng ty cou niy ld tidp nhin. quen li cec Gi sAn dem b6o ng vay li6n qr.lan d6nc6c kloAn nqd6 xt ll;. thu h6i nhanh nh6t: biin c6c tAi san bdo dam ng vay lhuoc quy6[ dinh doal ctaNgen hAng thuong mei theo gi6 thi Euong theo hinh thtc ph') hqp vdi quy dirh cia ph6p luaq xri litiisin bdo tldm ng vay bingc6c bien phep thich hqp;oichoat dong qoAn li tai sin ilirn bio kh{c phthqp v6i quy dinh qia phdp luot,
NBAy l610212012. NHNN bsn hdnh quy6t dinh s6 ZAOIqO-lUrW cl6p thuan viec dditen thdnh C6ngty TNHH Mot thdnh vi6n QuAn li nq vdkh0i thdc tdisdn - Ngan hdng TMCP Bdn ViQt.
Bdo c6o rdi chinh hgp nhil cia Ngan hiLng t€i ngdy ve cho k, k6t th[c ngey 30 thdng 06 nem 2O2Obao g6m b6o cdo tii chinh cria Ngen hdng vd c6ng ty con (dugc ggi chung ld "TAp doan").
6. T6ng s6 cdn bg. c6ag ohin viGn
Tei nSAy 30 thang 09 nIm 2020, T6p doin c6 l.?35 nhen vi6n (31/12/2019: 1.783 nhan vi6n).
II- Ki k6 to6tr. ilolr vitian t€ sirdgng trcng k6 todn
l. K, k5 to6n Dnm
Ki k6 toin nim cta Tip doen ld tt ngiy Ol lh6ng Ol d6n ngiy 3l thdng 12.
8
Ng0n hnngThuong mti Cd phin Btn vietThuy,t mirh blo c6o tAi chfnh hqp nhdr quy 3 n!m2020 t{l ngty J0lhrng 09 orm 2020 (ti8p theo)
2. Dotr vi tiAn (e hNch todn vi trinh bly bdo cdo
MIu B05a/TCTD-HN@an hanh heo Th6ns tu sii
49/20 Ia/TI-NHNN ngay i Lhdng 1 2 nnd 20 1 4)
Don viti6n tC st dung trong c6n8 t6c k€ todn cia TAp doen le ddnS ViCt NaIn ("VND"). Theo Th6ngtu s6 49/20l4lTI-N HNN, cho mvc dlch lap b6o c{o tAi chinh hqp nhAt nny, c6c s6 liCu rluqc ldm trdnd€n hdng tsieu vd trtnh bdy theo don vi Eieu d6n8 Viet Nam ('trieu itdng").
III- Chuin mgc vi ch5 dO k5 toItr Ap d[nB
l. Chu6o mu-c vi ct6 AQ k5 toln lp agug:
860 c6o di chinh hgp nhit ney duqc l6p theo c6c ChuAn myc K6 to6n ViCtNam. Ch6 dO Ki5 toin ViQt
Nam dp dungcho c6c T6 chfc tin dung do Ngen hAngNhdnuoc VigtNam bao hdnh vA c6c quy dinhphrip lj co li6n quan d6n viec Ep ve rlnh bey b6o cdo tii chinh. C6c chuir muc vd quy tlinh ph6p l!nay cd thii kh6c biet ffin mot s6 khia cgnh traog y6u so v6i c6c ChuAn m{c Bdo c6o Tii chinh Qu6ct6 ctng nhu c6c nguy6n tic vi chuAn mgc k6 totn dugc thla nhAn 6ng rai q cdc quiic gia kh6c. Do
d6, b6o cdo tdichlnh hqp nhitdinh kdm kh6ng nhim muc dich phan enh ttnh htnh tdi chinh hqp nh6t,
k6t qui hoat dong kinh doad hqp nhit ve c{ic ludng luu chuy.n tidn t0 hqp nh6t theo c6c nguy€n ticva th6ng h k6 toAn dugc thua nhAn dng rai o c6c nusc vi cdc quy6n tii phdn kh6c ngoai phem vi
viet Narh. Hon ntra, viec sli dung c6c b6o c6o nAy kh6ng nhim dinh cho nhhg d6i tuqng st dung
kh6ng dugc bi6tvA cdc nguyCn dc, thi tvc veth6ng le k6 toen cta ViotNam 6p dpng cho c6cT6 chrlc
tin dun8.
B{o c6o Gi chinh hqp nhft cta TAp donn d'rqc lap pht' hqp voi HC thSng kii toin cdc t6 chri'c tin dung
viet Nam theo Quy6t dinh s5 479I2004/QD-NHNN ngdy 29 th6ng 04 nem 2OO4 vd Th6ng tu s6
loi2Ol4lfT-NHNN ngiy 20 thAng 03 nam 2Ol4 b6 sung, sta ddi Quyitt ttinh s6 419/2OO41QD-
NHNN; Quy6t dinh s6 I6I2007/QD-NHNTN nBiy l8 rhdng 04 nam 2007, Th6ng tu s6 49l2O14nT-
NHNN srra d6i, b6 sung mot s5 diau khodn cria Chd dO b6Lo c6o tai chinh il6i vdi t6 chi'c tin dunS ban
hdnh kem theo Quy6r itinh s5 l6l2007/QD-NtslN cta Th6ng d6c Ngin heng NhA nu6c Viet Nam ve
HQ th5ng Chuin myc k6 to6n viitNam c6licn quan.
2, Cd s& ilo lulng
Cec beo c6o tai chinh hqp nh6t quy 3 nlm 2020, ngoai lrt beo ceo luu ciuyan tiln tQ hgp nhAt, ilusc
Ep tl€n co sd ddn tich theo nguyen lic giri g6c. 86o c6o luu chuyAn ti€n tC hqP nhal duo-c lap theo
phusng ph6p tluc ti6p.
Iv- Chltrh s6ch k6 todn 6p dlng
l Nguyer tic thgc hion hqp trh6t b{o cdo tdi chitrh
a. C6ng l! colcac c6n8 ty con le cdc c6ng ty chiu sv kiam so6t ctu TAp doan. Su kiam soel ndy l6n tei khi Tip doan
c6 quydn chi ph6i c6c chinh s6ch tAi chinh vA hogl dong cta mot doanh nghiep nhim thu duor lqi ich
kinh ld ti cdc hogt done cia doanh ng,hiCp d6. CAc bdo cdo tAi chlnh cria cdc c6ng ty con dugc baog6m rrong b6o c6o tdiciinh trqp nhAt [i tt ngay quyAn kiAm so6t bit diu c6 hi€u luc d6n ngay crryinkiam so6t chim dm
CAc chinh s6ch k6 toen cria cec c6ng ty con ciing dugc didu chinh khi c thidt nhim dim bao tinhnhal qudn v6i c6c chlnh s6ch k6 todn dugc Tip doen 6p dung.
h. Cing ty liAn khC6nB ty liCn kiit ld nhihg c6ng ty mA Tap doin c6 Anh hudng dAng kd nhmg kh6ng kian soat c6cchinh s6ch tdichinh va hoar dongcta c6ng ty.
ix
ii
i:
I
Ngtn hlryThuong mti C6 phAn Bnn vift MIu B05I/TCTD-HNrtr uytt mlnfr Uo clo tli chrnh hqp nhd-t qu, 3 nI jn (Ban htnh thao Th6ng h. sij2020 tgl ngly 30 lhAtrg 09 ntm 2020 (ti6p theo) 49/2014m-NHNN ngdy 3l tMnE 12 ndn 2011)
c6n8 ty li€n ket duqc hqch toan theo phuong phdp v6n cht sg htu. B60 c6o lai chrnh hqp nhit bao
s6m ph6.n rni Tap doen duqc hudng trong lhu nhip vd chi phi cta c6ng ty lien ket rl} nBdy b5l dauiho t& ngny chAm drft srr Anh hudng dnng kd d6i v6i c6c don.vi nAy. Khi phin 6 cna cing ty li6n k6tmA Tip doAn phei chia s€ l6n hon gie Ei ghi s6 cia khoAn dau tu duqc hach toen theo phuong ph6p
v6n chn sd h0'u. gin Lri ghi s6 cta khoAr dAu tu se duqc ghi gidm t6i bing kh6ng vd dtng vifo ghinhan cdc khoen l5 phdt sinh trong tusnB lsi tru cdc khoAn 16 thuoc pht,n vi me TAp doAn c6 nghia vuphdi re hoic da tra thay cho c6n8 ty li6n ket.
cac chlnh sich k6 toin ctacdcc6ngty li€n k6t cnng dus-c di6uchlnh khicinthi6t nhim dam btu tinhnhAt quAn vdi oic chinh sAch kd todn duqr TAp doAn ip dtmg.
c. Cdc glao dich itryc topi triikhi hlp nhdt
C6c s6 du, giao dich trong noibO TAp doAn, vA lqinhuan chua thuc hion tt cAc giao dich noibO duqcloai trtr khi lip b6o c6o tAi chlnh hqp nh6l Khoan lei vd l5 chua tluqc thFc hifu phdt sinh tt c6c giao
dlch vdi c6ng ty ti6n k6t duqr trt vdo khoin dAu tu trong ph?m vi lqi ich cta Tap doAn tei c6ng tyli6n kdt
2. CAc gieo dlch bing ryo+i ag
Tit cA c6c nghiCp vu phet sinh cta TAp doen duqc hech toin lheo nguyCn lC. C6c khoer muc tiAn r9
c6 g6c ngoeilC duqc quy ddi sang vND lheo ri gi6 giao ngay lgi thdi diim cu6i ngAy ldm vidc cu6ictng cria kj kC todn n6u ti 8i6 ndy chenh ICch nhd hon l% so vdili gia binh quin gia
luyin mua vdbdn cria DSdy hm viic cu6i ctn8, cria kj, kE lodn. truong hqp.ti gi6 Siao ngay tai thdi diem cuor ngaylim viec cu6icringcta ki kd todn ch€nh lech l6n hon hoac beng l% so voi ti gi6 binh quin giaquycnmua vA b6n crla ngAy hm viec cu6i cnngcria ky k6loen lhiTap dodn dung ti gia binh queD 8ia quyanmua vA b6o cta ngdy lam viec cu6i ctng cria ky k6 toin. Cec khoan mqc phi tiAn tQ c6 g& ngogi t6dusc quy d6i ra VND theo ti gie tai ngey ph6t sinh nghiep w.C6c Siao dich liCn quan d6n thu nh6p/chi phl bing ngoai tO duqc quy d6i sang VND theo ti gi6 binhquan mus ve b6n chuyen khoeD giao ngay tai ngAy ph6tsinh giao dich. Ch€nh lech ti gi6 do d6nh girilai cdc tAi sAn vdcing ngbing ngoai t0 sang \ND tei ngey bdo cao hang rhang duqc ghi nhAn vdo tdikhoAn "ChCnh lech ri gid h5i dodi" tr€n beng cen d6i k; to6n hqp nhit va duoj ghi nh6n vio b.io c6ok6t quA hogt dQng kinh doanh hqp nhAt vdo cu6i ki k6 todn nem.
3, C6c c6ng cI tii chlnh phdi sinh
C6c hqp ddng ky hgn tiAn tQ vi c6c hqp ddng ho6n d6i tian tC duqc ghi nh6n rrong bAnB can d6i kE
toan hqp nhAt theo gi6 tri hqp ddng. Ch6nh lQch giiia s6 luqng tian te cem k6r mua,/bdn theo ti gi6 ghitr€n hgp ddng vi s6 lugng tian tC duqc quy d6i theo ti gi6 giao ntay l?i ngiy hiQu lgc cta cic hqpd6ng ki fun ti6n t6 vi hqp d6ng ho6n d6i tidn ti duqc ph6n bd vio b6o c6o k6t qui hogt dong kinhdoanh hqp nh6t theo phuong phAp tludng thing trong thoi gian hi€u luc cia cric hgp ddng nAy.
56 du cia hqp dtjng ki hen tiAn re duqc danh 8id hi theo li Bia Siao ngay veo cu6i m6i thdng. Laii 16
chua thuc hien duqc ghi nh6n vio chCnh lgch ti giA h6idoei rCn bAngcAn diiikii to6n cu6i m6i thengvd ituqc k6r chuy6n vio b6o c6o k& qua ho?t dong kinh doanh vAo thdi di6m cu6i k, k6 to6n nAm.
4. Cho vry kh6ch hhg, ho+t doDg muf, bdn nq
Clic khoAn cho vay kh6ch heng duqc rrinh bdy theo s6 du nq g6c tri di du phdng nli ro tln dung. DuphdnS rti ro tin dunS bao g6m dy phdng rrii ro tin dung cu th6 vA dU phdng .ti ro tin dqng chung.
C6c khoAn cho vay ngin hpn ld cdc khodn c6 thdi h6n cho vay dudi I 'rIm
tinh t& ngey giAi ngin. C6c
khoAn cho vay hung hqn c6lhdi han cho vay t& I nnm d6n 5 ntrm tinh tt ngiy gidi ngAn. C[c khoincho vay dAi hen co thdi hgn cho vay tren 5 ntrm tinh ti ngey Siei ngan.
70
NgAn hlngThuons m{l C6 phAn Brn Viet Mlu B058/TCTD.HNT[uy6t mlotr tlo &o oi chl;h hqp nhi_r qu, J n! m t Bon hdhh theo 7h6ry tu s;2020 tol ngiy J0 tht ng 0!, trln 2020 (tl6p lheo) 49/20l4frf-N HNN hgdy i I thlh9 I 2 ndn 201 1)
C6c khorin vay dusc dimg 8hi nh6n khi quyan lqi theo hqp d6ng cta Tap donn d6i vdi cnc ddng tianph6t sinh ttcdc khoAn vay ney chdm dut, hay khi Tgp dodn chuydn gi6o c6c khoen vay ndy bing motgiao dich lnd phan l6n rti ro vA lqi lch gin lidn vdi khoAn vay rlusc chuydn giao cho ben kn6c.
ViCc ph6n loai nq vi lap dg phdng rui ro tin dung dugc thuc hien theo Th6ng tu 02 vi Th6ng tu 09
nhu trinh bay sau d6y:
a Phdn logi nl cho vE! khtich hdng
ViQc phdn loli nq cho cic khodn tian grii c6 ki h$n vd cho vay cdc t6 cht'c tin dung kh6c, t#i phidu
doanh nghiep chua ni€m y6t, cho vay kh6ch heng vA c6c khpem ng de b6n nhunS chua thu duqc tiin(gAi chung lA "c6c khoe, nq') duqc thuc hien theo phuong ph6p due uen y6u t6 dinh lugng duqc quydinh tei Diau t0 cia Th6ng ttr 02 nhu sau: )
i,
lt,Nh6m Tinh trBrg qu{ htoI Nq dri ti6u
chulin(a) Nq tronS hen ve duqc d6nh gi6 li c6 khe nnng thu h6i dAy dn ce nq g&
va lei dtng han; hof,c(b) Ng qua han duoi lO ngay vd dugc d6nh gi6 lA c6 kha neng thu hdi diy
dt nq g6c va lai bi qua han ve thu hdi dly dt n9 giic vd lai cdn hi dringthoi han.
2 Nq cincht i
(a) Nq qud hBn tlr 10 ngdy it6n 90 ngAy; holc(b) NqdiAu chinh ki hln tre ng lin diu.
3 Nq duoi tieuchuen
(a) Nq qu6 han tt 9l ngdy d6n I t0 ngAy; hofc(b) Ng gia hqn nq lAn dAu; ho{c(c) Nq drqc mi6n hoic Bian Ei do kh6ch hAng kh6ng dti kha uang re lai
diy dt theo hsp d6ng tin dung; ho{c(d) Nq lhugc mot trong c6c truong hgp sau driy chua thu hbi duqc Eong thoi
gion duoi 30 ngiy k€ tt ngay c6 quy6t dinh lhu h6i:. Khodn nqvi pham quy dinh laic6c khoan I J 4 5 6 Diau 126 LuAt
cAc td chric tin dqng; hoic
' Khoen ngvi phem quy dinh teic6c khoan I 2 3 4Diiu 127Ludtc6ct6 chuc tin dung; holc
. Khoen ng vi ph?m quy dinh tai cAc khoin 1. 2. 5 DiAu l2E Luat cac
t6 chuc tin dyng,(e) Nq tronS th&i han lhu hditheo k6t luan thanh tra.
4 Nq nghi n8d (a) Nqqud han tir 18l ngay ddn 360 ngAy; ho+c(b) Nq coc6u hithdi han trd nq lin dAu qud hen d'rdi90 nSey lheo lhdihen
trd nq duqc co ceu lai len deu; hoac(c) Ng co cau lai thdi han tre nq 6n tht hai; ho4c
(d) KhoAn ns quy dinh tgi di6m (d) cta Nq dlr6i ti6u chu6n chua thu h6idusc tronS ihoi gian tri 30 ngdy il6n 60 ngay k6 tir ngdy c6 quy6t dinhthu hdi; hoic
(e) Nq phdi thu hoi theo k6r luan thanh ra nhung qud thdi hfln lhu hdi theok6r luin thanh tra ddn o0 ngiy ma van chua thu hdi drrqc.
11
Nh6m fitrt trenq qu{ httr5 Nq c6 khA
nEng mft v6n(a) Nq qu6 han tren 360 ngiy; holc(b) Nq co c6u lgi thdi hqn tri no lAn dAu qu6han tri 90 ngAy tld l6n theo thoi
hen tse ng duqc co cdu lai Bn dAu; hoEc(c) Nq co ciu lai thdi hen trA nq lAn thu hEi qu6 han theo thoi h0n tra nq
duqc co clu hi Bn th, hai; ho6c(d) Nq co ciu lsi thdi hen tra nq lAn thri ba trd l6n. ka ci chua bi qu6 han
hoAc da qud hsn; ho{c(e) Khoin nq quy dinh lai di6m (d) cia Ng dudi tieu chuin chua thu hdi
dugc troirgihdigian tren 60 ngdy k6 tt ngiry c6 quy6t dinh th, hdi; hoa"(f) Nq phAi thu hdi $eo k61 lu{n thonh tra nhung qu6 thdi hen thu hdi theo
k6t luin thanh lra ts€n 60 ngAy mA vin chua thu hdi dugrl holc(g) Nq cta khich hdng ld t6 chtc tin dung duqc NHNN\4! c-ong b6 ddt vAo
tinh trBng ki6m so6t dAc bi+t. holc chi nhdnh ngAn hAng nu6c ngodi biphonEt6a vdn vd tii sdn.
Mlu B05 TCTD-HN@an hAnh theo Thdns hr sii
49/2014m-NHNN "Edy
3l tMrs 12 nnn 2014)
D6i vdi cAc lctoen re thay cam k6t ngo4i bAng. Tep dodn pha'r loai nq dua tren s6 ngiy qui hcn tinhtu ngAy TAp doan thuc hien nghia vu lheo cam k6t:
Ngen hlns Throng m{l Cd phAn Bln VBtThuytt mtrh b6o clo tal chtnh hqp nhdt qrr 3 nlm2020 4l rgty 30 thlng 09 nIm 20i0 (ti6p thm)
. Nh6m 3 - Ns dudi ti€u chuAn: n6u quA hgn du6i 30 ngny;
. Nh6m 4 - Nq nghi ngd: n6u qu6 h€n tt 30 ngey d€n dusi 90 ngalt
. Nh6rn 5 - Ng c6 khA nang mal v6n: n6u que han lu 90 ngay tro l6n.
Trudng hqp mot kh6ch heng c6 nh iau hon mot kt'oan ng vdi TAp doan mA c6 bdt k, ktroan nq nAo bichuydn sang nh6m llg c6 rti ro cao hon thl T6p doin phAn logi cic khodD nO c6n lai cria kh6ch hingd6 vao nh6m ng c6 rti ro cao hon tuong rhg v6i mfc d0 rii ro.
Khi TAp doen tharn gia cho vay hqp v6n kh6ng phAi v6i vai trd ld ngan heng dAu m6i, t6p dodn thychiQn phdn loqi c5c khodn nq (bao gdm cd khoAn vay hqp v5n) cria kh6ch hAng d6 vdo nh6m rti ro caohon gifta d6nh gi6 cria ngAn hAng dAu m6i, c6c ngan hAnS tha,n gia cho vay hqp viin vd d6nh gi6 ctaTSp dodn.
T6p doen cfing thu thAp kdt qui ph6n loBi nq d6i v6i khdch hine do Trung tam Th6ng tin tin dungthuoc NHNN\IN CCIC") cung cip t4i thdi di6m phin logi nq d6 didu chlnh k6t que ts phan toei rq.Trudng hqp ng ve cam k6t ngo4i bdng cria khrich hing duqc phen loqi viLo nh6m ng c6 mric dO rui rothAp hon nh6m nq theo danh s6ch do CIC cung cAp, Tip doln dilu chinh k6t qud phAn loSi nq, cam
kat nSoti bAnB theo nh6m ng dugc CIC cung c6p.
b. D{ phdng rii ro tln dq,g c( thlTheo Thdng tu 02 vATh6ng tu 09, dgphdng cu tha duqc xdc dinh dtla tren k6t qud ph6n logi ng vd s5
du nq g6c cia c{c khoAn nq tai ngdy ldm viec cu5i ctng cia qui trudc. RienS d6i vd'i quy cu6i ctng,du phdng cu tha duqc xdc dinh dya tr€n k6t qui ph6n loai nq vi s6 du ng 86c cta cic khoAn ng taingary lAm viec cu6i ctng cua thang I l. DF phdng cu tha dugc xric <linh dua t€n vi* sri dung cdc tllQ dy phdng sau tl6y d6i vdi s5 du ng g6c sau khi trt di gi6 tri tai sen bAo dAm da d'rqc khAu tru. TilQ dv phdng cu thd cho ttog [h6m ng duqc quy dinh nhu sau:
72
:Nsen hdns Thu0ns msi Cd phin ain V$lThuydt mirh bto c{o tdi chlnh hqp rhdt qur 3 rIm2020 qi ngay 30 thtng0!, nlm 2020 (ti6p lhco)
Miu A058/TCTD-HN(Ban hdnh theo Th6nE ts sij
49/201a/TT-NHNN ng,ity 3l tlrinq 12 nnn 2014)
Nh6m I - Nq dn ti6r' chuAnNh6m 2 - Nq cAn chri iNh6m 3 - Nq du6i tiCu chuanNh6m 4 - Nq nghi ngoNh6n 5 - Nq c6 khe nang mAt v6n
T, l0 dg phdne cr th6
ovo
svo
2oo/o
50%100%
Ci6 tsi tii sin bAo ddm duqc khau tru theo ti lO quy dinh tei Khoen 6. Diau 12 cta Thdng tu 02.
c, Dy phbng rii ro ,, d(ng chung
Theo Th6ng tu 02, mot khoAn du phdng chung ciinS dugc lAp voi muc bing 0.75% t6ng sii du ctec6c khoAn nqtru c6c khoen tian gtivd cho vay c.ic t6 chic tin dung kh6c vd c6c khodn nq dugc phan
loai vio nh6m ng c6 khla ndng mtt v6n tgi ngey lim viec cu6i ctng cta quli lruoc hoic tai ngey lAm
viec cu6i ctnB cta thdng I I d6i voi quy cu6i ctnB cta ki k6 lo6n nam.
d. Xti l! aq xda
Nq x6u h c6c khoan nq thuoc c6c Nh6m 3, 4 vd 5.
CAc khoAn ng xAu tlugc xir ly rui ro tln dung theo quy6t dinh cria HQi ddng Xu li Rti ro cta TAp doen
sau khi da xem x6t thay moi n5 luc cAn thi6t di thu hdi khoAn nq, bao gdm cd c6c hAnh dQng ph6p l!dAu kt6ng m k6t qu6.
Cdc khoin ng x6u s€ duqc xtr l:i bing nguAn dyphdng khi duqc phan loai vdoNh6m 5 hoic khi khdch
hengvay biphd sen hodc giAi th6 (diii voitrudog hqp kh6ch hang vay le t6 chtc. doanh nghiep), ho$c
khi khAch hAng vay chiit ho{c mAt tich (d6i voi busng hqp khach hdng vay lar ca nh6n).
C6c khoan ng x6u de xu lj bing ngudn du phdng duqc theo ddi d tdi khoan ngoai ban8. Cdc khoan
tian thu duqc hi c{c khodn ng xAu dd xt lj, bao g6m ce tian tl} viec ban tai sdn bdo ddm cia cdc khoen
nq #u d6, se duqc ghi nh6n trong b6o cao k6t qui hoat dOng kinh doanh hqp nhAt khi thuc nhAn.
a Bdn nq cho Cdng ty TNHH MOt thdnh viiz gudn li tdi sdn cda cdc Td chtu tin dl!,rg vietNon ("YAMC)
T6p doan thuc hien b6n nq lA c6c khoen cho vay khech hdng cho VAMC theo Nghi tlinh s6
53/2Ol3ND-CP do Chinh phi ban hinh nSdy l8 thang 05 n6m 2013 ('Nghi ilinh 53"), Nghi dinh sd
342015/ND-CP do Chinh pht ban henh ngAy 3 t th6Dg 03 nem 2015 sua a6i va u6 sung m6t s6 diiucta Nghi dinh 53 ('Nghi dinh 34"), Th6ng tu S 19/20l3lm-NHNN do NHNNVN ban hdnh ngiLy 06
th6ng 09 oem 2ol3 ("Th6n8 tu 19"), Th6n8 tu si5 14,2015/|T-NFINN do NHNNVN ban hdnh ngiy28 thang oE nam 2ol5 ("Th6ng hr l4'), Th6ng tu s6 oE,0I5/TT-NHNN do NIINNVN ban hdnh
ngay 16 rheng 06 n6m 2016 ("Th6n8 tu 0E'), Tt6ng ru s6 09/20|7ITI-NHNN do NHNNVIJ ban
hdnh ngdy 14 th6ng OE ndm 2017 ("Th6ng tu 09"1 vd viQc sua dtii, b6 surg mot s6 dia! ctu ThOng tu19 vA xuAt toAn kh6i bang can d6i ke to6n theo cdc hu6ng din trong C6ng van s6 E4g9NHNN-TCKTdo NHNNV|I ban hanh ngiy 14 thAng I I nrm 2013 ("C6ng vnn E499') va C6ng ven s6 925,NHNN'TCKT do NHNNV|I ban henh ngay l9 th6ng 02 ndm 2014 ("C6ng vln 925").
Tr{iphi6u dlc biet ph6t hdnh bdiVAMC tuong fng v6ikho6n noxAu do TCp tlodn bAn duqc ghi nhinlA chtog khodn ng giG ddn ngdy dao hgn do c6c t6 chtrc kinh t6 trong nu6c phat hdLnh trCn beng can
d6i k6 todn.
i1r,
1.
It
13
Ng0n htrgThu!trg mti Cd phAn Btn Viet Miu B0srflCTD-HNrfhuydt mlnh bto cio ttl chtuh hqp nhdt qui 3 nI n (Ban hinh theoThing tu s62020 lci rgiy 30 th6ng 09 ntn 2020 (ldp theo) 49/20t 4/T|-NHNN ,1gdy 3 t thdng 12 nnn 20 ta)
5. Tian gfti vA cho vtry c6c t6 chrtc titr durg khdc
TiAn g|}i tsi cic t6 chric tln dung kt6c tnl dAn gui thanh todn lA tian gi'i tEi clc td chuc tln dung khrcc6 k, han g6c kh6ng qud ba th6ng.
Cho vay c6c td chfc tln dung kh6c lA cdc khoen cho vay c6 ki han g6c kh6ng qu6 mudi hai th6ng.
Tian glithad to6n t{i cdc t6 chuc tin dungkh{c duqc phAn lnh theo d du g5c.
Tidn gtri c6 kj'han vd cho vay c6c t6 chic tin dung khac dugc phan enh theo s5 du g6c tri di duphdng rti ro tln dung.
Vipc phAn loqirui ro tin dung d5iv6ic6c khodn tiAn griivir cho vay clic t6 chtc tin dung kh6c vA t.ichlAp dU phdng tuong tng duqc thEc hien theo quy dinh tai Th6ng tu s5 02 vd Th6ng hr 09 c6 hi€u lEc
thi hanh tt ngiy 01 th6ng 05 ndrh 2014.
Theo Th6ng tu 02, Ngan hang kh6ng phei trich lap dg phdng chungdiiiv6i cdc khoan tian grri va cho
vay c6c t6 chuc tin dung khAc.
6. Chtng kho6n
q- Chtirg *hodn *inh doonh
Chfng kho6n kinh doanh Id nhiirg chrtng kho6n dugc mua chi y6u cho muc dich b6n lgi trong thdi
Siao kh6ngqu6 mot ndm nhim thu lqi ng6n han.
Ghi nhin
Tap doAn ghi nhan chfng khoen kinh doanh vao ngey Tap doAn tro thinh ftOt ben d6i t6c cta c6c diaukhonn hqp ddng d6i vdi c6c chung khoen ney (k6 toin theo ngey giao dich).
Do ldngChtmg khorn kinh doanh duqc ghi nh6n theo gie g6c tn.r du phdng gidm Bi6. Du phdng duqc bich t6p
khi gi6 thi trudng th{p hon gi6 dang h+ch todn tr€n s6 s6ch k6 to6n.
Diiiv6i c6c loeichung kho6o kinh doanh da niem y6t, gia tnl truong ta g;a d6ng crra toi SoGiao dichChnng kho6n Thriflh ph6 HA Chi Minh hoac gie binh quen tai Sd Giao dich Chnng khoAn He NOi taingay k6t thrtc ki k6 toan nem.
D6i v6i c{c logi ch'irg khoen kinh doanh chua ni6m y6t nhung tlugc tg do mua bAn t€n lhi trudngOTC, gi6 thiruong ld gi6 binh qu6n cia c.ic giA giao dlch 6ingAy k6t thtc ki k6 to6n nem duoc cungcAp Bi ba c6ng ty chuog khorin c6 v6n tlidu lQ tren 300 ti Vl,lD.
Cdc chfng kho6n kh6ng dugc phCp rnua b6n tV do trCn thi trudng ho6c kh6ng th6 xdc dinh duqc gi6
tri thi trudng thi kh6n8 duqc lap dy phdng ml duqc ph{n {nh theo gi6 g6c.
Thu nhap tt l6i rhu duqc trong thdi gian nim gii chitng kho6n kinl doanh duqc ghi nh6n tmng bdo
c6o kat quA hoqt ilong kinh doanh hgp nhAt trCn co so thuc thu.
DV phdng gidm gi6 chrtng khoAn kinh doanh dugc da c{p d tr€n sC duqc hoAn nhap khi gia tri c6 thA
thu h6i cria chtng kho6n tlng tro lei sau khi Ep du phbng. Khoan du phdngchi duqc hoen nh6ptrongpham vi sso cho gia tri ghi s6 cria cdc khoin dAu tu kh6ng vuqt qu5 8i6 tri ghi si cria oic khoAn ddu
tu nay khi gii dinh kh6n8 c6 khoen du phdng ndo da duqc ghi nhAn.
Ci6 g6c chrmg khodn kinh doanh duqc xac dinh theo phuong ph6p blnh quan gia quyAn.
Ctuin dth ghi nhjnChtng khoAn kinh doanh tluqc chim dtt ghi nh$n khi cic quyin lqi nhfn c6c ddng tian ti cec chtngkhoin ndy de chim dft ho{c T{p doAn dechuydn phAn ld,n rti ro vd lqi lch crla viec sd hou cec chimg
14
:
:
Nstn hlngThlmng m{i C6 phln Btn vrct Mlu B05a/TCTDHNThuy€t mlnh b6o c6o tli chlnh hqp nh6t qu, 3 nI n (Ean harh theo Th6ng tv sii2020 t{i ng}y 30 th6ng 09 nlm 2020 (ti6p lheo) 49/2014m-NHNN ngity 31 thdnE 12 ndn 2011)
kioAn niy.
b. Ching khodn illu u san sdng iti bdn
Chr?ng kho6n sin sang d6 bdn lA nhilng chung khorin v6n vd chrrng kho6n ng dugc rnua vi nim gittrong thdi hen kh6ng 5n dinh tru6c vd c6 thA duqc b6n ra veo bdt cu thdi di6m ndo.
Ghi nhin
TAp ilodn ghi nh6n chfng kho6n sin sing d6 bdn vdo n8iy Tap doin trd the,nh mot b€n d6i t6c cua c6c
didu khoin hqp itdng iliii vdi c{c chfmg khodn ney (k6 to{in theo ngey giao dich).
Do hdrng
Chung kho6n v5n sin sang dd b6n duqc ghi nh6n theo gi6 g5c trir di du phdng giam gid. Du'phdngituqc klch l6p khi gi6 thi trudng thap hon gi{ dang hgch to6n tr€n s6 sdch k6 toen ngoai trt drr phdng
cho cac khodn diu ru vao trdi phi6u doanh nBhiep chua niCm y6t nhu md tA dudi dey.
D6i v6i c6c loai chimg khoen v6n s;n sing d6 b6n da ni6m yitq gi6 thi trudng le gi6 d6ng cta tai sdGiao dich Chung khoan Thdnh phii Hd Chi Minh ho6c gi6 binh qu6n tqi So Giao dich Ch'ing kho6n
Ha Noi tsi ngAy l6p b6o c{o.
D6i v6i c6c loei ching kho6n v6n s6n sdng d6 bdn chua ni6m yiit nhung duo. c tv do mua b6n trCn thitruong OTC, giethltflrong lA 8i6 binh quan cta c6c gi6 giao dich tgingAy lip brio c6o dugc cung cipboi ba c6ng ty chrmg khofn c6 v6n diau le tren ]00 ri VI,{D.
C6c chfng kho6n kh6ng dugc ph6p mua b6n tq do t€n thi tnrdng ho{c kt6ng th6 xec dinh dugc gi6
tri thi trudng thi kh6ng duqc lop du phdng ma drqc phen enh theo gi6 g6c.
Chung kho6n ng sin siLng de ban duoc phan enh theo gie g6c tri d$ phdrg giem gi6. Dtr phdng giem
gi6 ilugc lflp khic6 dAu hieu sut gi6m gi6tri mot cech lau ddi.
Thu 0h6p lai sau khi mua cria chtng klo6n s;n sAng dd blin duqc 8hi nhAn trong b6o ceo k6t que hoet
dQng kinh doanh hqp nh6t r€n co sd d6n tich.
Du phdng Siem gi5 chrmg khodn sin seng dA ben dugc dA cdp d tr€n s€ duqc hodn nhap khi viec tEng
lcn sau d6 cria gi6 tri c6 th3 thu h6i IA do su kien khich quan xay ra sau khi khoan du phdng duaD ghi
nhan. Khoan du phdng chl duqc hoin nhip d6n mtc tiSi da b;ng gi6 tri ghi s6 cia c6c chtng khoarnay kJri chua lap drr phdng.
D5i v6i cdc khoan diu tu vao rrii phi6u doanh nghiop ch'ra ni6m y6t duqc giir san sang da ben, k6 tungey 0l th6ng 06 nam 2014, TAp donn thuc hien phan loei nq va lAp du phdng flii.o tin dung cia cac
khodn tr6i phi6u niy theo chinh sech 6p dung d6i vdi khoen cho vay kh6ch hdng nhu dtrqc dd cNp
bongThuy6r minh lV.4.
Ctuim dh ghi nhAn
Chr?ng khodn sin sdng d6 ban duqc chfun airt ghi nhfn khi c6c quy.n lqi nhin c.ic Iuiing tiin ti cdc
ching kho6n nAy dA ch6m dt't hoic Tap doin de chuydn phin ldn rlr ro vi lqi ich cta viQc sohiiu cdc
chrmg kho6n nAy.
c Chfing khotu ilds tu git itii ngd! .&io hgnChtit lg hhodn irlu ur gtE itln ,rgd! artio hgri (Kh^ng bao glm nil phdu ilfc bi?t tlo VAMC phtithdnh)
Pl6a locr
Chrimg kho6n dir: tu git d6n ngdy ddo h4n ld chung kho6n nq v6i cAc khoin thanh todn c6 dinh ho{cc6 thd xdc dinh duqc vA c6 ki dAo har c5 dinh md T6p dod'r c6 y dinh vd c6 khd nlng nim gir d6nngAy d6o hgn.
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)
'15
Ng!r hlngThsong mgl Cd phAn Ben v0tThuydt mtnh bfo cdo tal chlnh hqp nhdt quy 3 nlm2020 t{t raty 30 rhdng 09 nlm 2020 (tiap theo)
Miu B05a/TCTDHN(Ban hdnh theo Th6ng tu si
a9/20)4m-NHNN ngdy 31 ththg 12 nnn 2 4)
Ghi nhin
TAp doAn ghi nh6n chrfng khoAn giil d6n ngiy dro hen vdo ngdy TAp doan trd thdoh mot b€n d6i rec
c'la c{c didu khoAn hqp d6ng diii v6i cec chtug kho6n ndy (k6 to6n theo ngAy giao dich).
Do ldngChimg kho6n gii il6n ngCy d6o h?n aluqc ghi nhdn theo giA g6c tru di dU phdng giim gid. DV phdng
giem gid iluqE IAp khi c6 dCu hiQu srrt gidm gi{tritheo ddnh gi6 cta Ban T6ng Gi6m di5c ngoSitnrd[phdng cho c6c k{roin dAu trr vio tlii phi6u doanh nghiep chua ni€m y6t nhu m6 te duoi day.
Gi6 triphv hoi vd gi6trichi6t khAu ph6t sirh ttviec mua cdc ch'?ng kho6n giEd6n ngdy dAo hen duqcphan bd vAo bdo c6o k6t qua hoat dong kinh doanh theo phuong phdp dudng thirg tinh ti ngAy mua
chrimg khodn d6n ngAy ddo her cta cAc ching khoAn d6.
Thu nh0p lai sau khi mua cia ch&ng khodn giil il6n ngiy dro hsn duqc ghi nhan uong bio cdo k6t quir
hoet dOnS kinh doanh tr6n co so ddn tich.
DU phdng giAm giA ching kho6n git d6n ngey deo han duqc dA cap d tren se duqc hoen nhap khiviect5ng len sau d6 cua gi6 l.ric6 tha thu h6i le do su ki6n khech quan xey msau khikhotu du phdngduqcghi nhfln. Khoan du phdng chi duo-c hoan nhap ddn mtc l6ida bing gie tri ghi s6cta cr6c chung kho6n
nay kti chua lap dU phdng.
D5i v6i c6c khoen diu tu vao trei phi6u doaoh nghiep chua ni€m yiit dusc git d6n ngiy d6o h6n, krittngdy0lthAng06ntrm2014.TapdodnthFchienphanloei nq vd l6p du phdng mi ro tln dung ctac.Ac kfioen tr6i phi6u ndy theo chinh sech 6p dung d5i voi khoAn cho vay khdch hring nhuduqc dd cfptrong Thuydt minh IV.4.
Chiin dth ghi nhfa
Chring kho6n gin d6n ngdy dno han duqc chAm dft ghi nhAn khi c6c quydn lqi nhfln ctc ddng tidn tncdc chung khoin ndy dach6m dirt hoEc TAp doan dnchuydn phAn lor rrii ro vd lgi lch ciraviec sd hiiucec chtng khoen ney.
T'nit philu.rlc bEt do VAMC phttu hdnh
Trii phi6u dic biQt do VAMC phit hAnh tuong rmg voi khodn nq #u mA Tap doin ban cho VAMCduqc ghi nhan ld chrmg kho6n ng gin d6n ngdy deo h$n do cdc t6 chuc kinh t6 fiong nu6c phdt hAnh.
Ghi nhQn
Tnii phi6u dic biet duqc ghi nh4o theo menh gi6 vio ngey giao dich vn lu6n dugc phen 6nh theo m€nhgid tru di dU phdnt giAm giA lrong thdi Sian nim gi0.
Do lwngTnii phi6u d& biet dusc phen enh theo mC'rh gi6trir di du phdng cu th6 trong thdi gian nim gio.
Theo phuqng 6n mua ng xAu cta VAMC, menh gi6 trii phi6u dlc biet tuonS ring vdi gid highi $ du
nq g& cta k{loen nq xdu sau khi ktiu trir s6 ridn du phdng cv th6 d5 fich lAp chua stt dung cho khoinng xCu d6.
Khi nhen lai khoan ng da b6n cho VAMC, Tap dodn st dung dU phdng rti ro da Eich hing ntrm cho
tr6i phiSu d6c biQt dd xu If ng xAu, ch6nh l€ch gita du phdng da trich l6p vA s6 tidn nq g6c chua thuhdise duqc hodn nh6p vd ghi nh6n vno bAo cno k6t qui kinh doarh hqp nhAt.
7. G6p vdn, dAu tu dli h4n
a Ddu u ddi hga *hdc
EAu tu ddi han kh6c lA c6c khodn g6p v6n dli han vAo cAc c6ng ty kh6c me Tap doen kh6ng nimquyAn ki6m so6t ho{c c6 Anh huong ddng k6. C6c khoAn dAu tu dii han nAy dugc ghi nh0n ban dAu
:
16
NgAn tnogThuorg mri C6 phln Bin viel Mlu B05r/TCTD-HNThuJdt minh bao c6o tti chlnh hqp trhdt qur i natrl {Bon hdnh theo Thdn{ tu s;2020 t{i ngty 30 t}rtrg 0!, trrn 2020 (ti8p lheo) 49D014/Tr-NHNN ngry 3l thdng 12 ndn 2014)
theo gie g6c tfli thdi di6m dAu nr. Sau ghi nhan ban dau, c6c khoen dAu lu nay duqc xdc dinh theo gi6
g6c trri di dg phdng t6n th6t khoen dau tu.
b. Dltphbng ginm gM t utuddihqlDy phdng gidrn gi6 diu h, dii han duorc trich lep n6u t6 chric kinh d md Ngan hdng deng diu t'r bi 16
(tru trudng hqp 16 theo k6 ho8ch da duqc xdc dinh trong phuong lin kinh doanh tru6c khi dAu tu) theo
hu6ng dAn crla Th6ng tu s5 4El2019rIT-BTC do BO Tai chlnh ban hanh ngay OE th6ng 0E nam 20 I9("Th6ng hr 4E"). Theo d6, mtc trich lap du phdng lA ch6nh l6ch gita 6ng viin gdp thuc t6 cia cdc
ben hi don vi nh0n diu tu ve v5n chri so htu thuc co nhan (x) v6i ti lC so hii! ctaNgen hang tai don
vid6. Du phdng giam gi6 dAu t'r dai han duqc hoan nh6p khi gie hi c6 thi!1hu h6i cta c6c kho6n dAu
tu dii han tang trd lei sau khi lap du phdng. Khoan d[ phdng chi duqc hoan nhap trong pham vi sao
cho gi6 Fi ghi s6 cua crec khoAn dAu hrkh6ng vuqtqu6 Bi6 tri ghi s6 cria cdc khoin dAu tu nay khigiadinh kh6ng c6 klrodn du phdng neo da duqc ghi nhan.
8, Tii sin c6 dinh hnu hidh
a Nguyen gU
TAi san qi dinh htu hinh duqc rha hien rheo nguyen gia rrir di gi6 tri hao mdn liiy k6. Nguyen gi6 rai
sin c6 dinh hflu hlnh bao g6m gi6 mua, thu6 nhip khiu, cic loai thu6 mua hang kh6ng hod'n hi vd chiphl li6n quan truc ti6p il6 <tua tii sdn d6n vi tri vi tr+ng thei hoat dong cho rnuc dlch sri dung dE du
ki6n. Cdc chi phl ph5t sinh sau khi tei san c5 dinh hilu hinh da dua vAo hoat dong nhu chi phl stachila. bAo duont vA dai tu dugc ghi nhan veo b,o c6o k6t que hoat dong kinh dodnh hsp nhAt trong
ki me chi phi ph6t sinh. Tront cec tnrong hgp c6 thd chimg minh mot c6ch r5 rAng ring c.ic khodn
chi phi ndy lAm t6ng lqi ich kinh t6 trong tuong lai d[ tinh thu dugc tir viec sri dung di san c6 dinh
hilu hinh vro t€n muc hogt dong t;6u chuan theo nhu d6nh gi6 ban dAu, thi c6c chi phi nay duqc v6n
h6a nhu mot khoan nguyen gi6 teng them cira tdi san c6 dinh htu hinh.
b. Khdu hao
KhAu hao dugc tinh theo phuong ph6p dudng thing dua tr6n thoi gian hiix dung udc tinh cfu tei sen
c6 dlnh htru hlnh. Thdi gian htu dung u6c tinh nhu saul
. Nhd cua. vit ki6n trirc 5 - 50 nam
. Mey m6c fti6t bi 5 - 20 nam
. Phuong tign v6n Gi. thi6t bi ruydn dan 6 - 10 n6m
. Thi6t bi dung c$ quAn Iy 3 - 10 r6m
. Tni saln d dinh kn Ac 4 - 25 Mm
c. Thanh liLai va l5 ph6t sinh do thanh ly, nhugng bAn 1ii snn c6 dinh duap xic dinh bing s6 ch€nh l(ch gita s6
tidn thuin do thanh tf v6i gid tri cdn lei cta tai s6n vd dusc ghi nh6n Ii thu nhap kh6c hoic chi phi
kh6c trong b6o c{o k6t qud hoar dong kinh doanh hqp nhil.
9. Tti lin c6 dinh v6 hlnh
a Quyin s& dltag tfitQuy6n st dungdAt duqc rh3 hiCn thco nguy€n Bie tni gi6 tri hao mdn ltry k6. Nguy€n gi6 ban dlu cda
quydn st dungd6t bao g6m Bid muava cdc chi phi lien quan tryc ti6p tdiviec co duqc quyan si dung
dAt. KhAu hao duqc tinh theo phrrong phep duong tling theo thoi hen duo. c c6p ph6p.
Ngan hang kh6ng tinh khAu hao d6i v6i quyin sir dung d6t v6 thoi han.
rl
17
t;iF.[''Q
4{
Ngen hlng Thuong mglC6 phin Btn viltThuytt mlnh bro cdo tdi chlnh hqD nh{t qur S nam2020 t{l ngtJ 30lh{ng 09 nam 2020 (tdp lheo)
Miu B05a/TCTD-HN(Dan hdnh theo Thons h. sd
49/2014ry-NHNN n$dy 31 thdns 12 ndn 2014)
Ti Ie dy Dhdng
30%
50%
70%
t00%
h Phda mln ndy i ttnh
Ci6 mua phin mArn m6y vi tinh moi, mi phin mam m6y vi tinh ndy kh6ng phei h mot bO phAn gink6t vdi phin ctng c6 li€n quan thi tlugc v6n h6avd dugc hqch to6n nhu mot tai sen c5 dinh vO hlnh.
Phdn mem m6y vi tlnh duqc ph6r b6 theo phuong ph6p dudng thtng rong vdng tt 3 d6n 8 nlm.
c. Thonh Alji vA 15 phdr sinh do thanh li tii sin c6 dinh v6 hinh duqc x6c dinh bing s6 ch6nh lQch giiia s6 ti6n
thuAn nh0n ituqc do thanh ly v6i gi6 tri cdn t?i cta tei san va duqc ghi nh6n Ie thu nhap kh6c hotc chi
phi khdc trong b6o c6o k6t qud hoat d$ng kinh doanh ri€ng.
10, Cdc tiLi saD c6 khAc
CAc Oi sAn c6 khic. ngoAi cic khoan phdi thu tt hoat dong tin dung. dugc phdn 6oh theo 8ie g6c rirdi dg phdng nli ro cho c6c tdi s.in co ooi beng.
Cec tAi sAn c6 kh6c dugc xem x6t t ich lap dF phdng .ui ro cho cdc tai s.An c6 noi bang theo tu6i nqqu6 han cta khoer ng ho{c theo dg ki6n t6n thAt c6 tha xay ra trong trudng hqp khoan nq chLra diin
han thanh to6n nhungt6 chuc kinh t6lam vAo tinh lr?ng ph6 sAn hoac dang liln thituc giiith6; ngusing mit tich, bo tr6n, dang bioic coquan ph6p luat ruy t6, x6t x'i hoac dang thi hinh 6n hoec d:t ch6t.
Chi phl dg phdng phAt sinh duqc hach to{n vao chi phi hoat dong trong ntrm.
D6i vdi c6c tar san c6 qud hen thanh to6n, TAp doAn 6p dung mirc trich l6p dU phdng theo thdi gian
qu{ han thco hudng dan c[a Th6ng tu s6 48/2019/TT-BTC ngey 08 th6ng OE nam 20t9 do BO T6ichioh ban hdnh ("Th6ng tu 4t"). cu th6 nhu sau:
Tloh trtng qui hgr
Tren 6 th6ng d6D du6i I ntrm
Tt I d6n duoi2 n5m
Tt 2 dgn dudi 3 nlm
Tri 3 nem trd l6n
11, K6lodn c6c gieo dich thu6 Ui sinC6c khodrr tidn thu€ theo cdc hgp d6ng thue ho?t dong duqc ph6n b6 theo phuong phrip dudng thingvdo khodn myc "Chi phi hoat dong kh6c" tren b6o c6o k6t qun hoet dong kinh doaah hqp nhdt trongsu6t thdi han thue tAi san.
12. Tiar vA cdc khodo tudtrg itudrg tian
Tian vi c6c khoan tuong duong tiAn bao gdm rian mat, vAng, kim lo+i qui ve de qui, tiao Bti thanhtodn tsi NHNN\N, rin phi6u Chinh phi vA c6c chung ttr c6 giA nsin hgn kh6c dn diau kien t6i chiatkhau vdi NHNNVN. chunS khoen c6lhdi han lhu hdi hoic d6o han kh6n8 qud ba rheng kd tir DgAymua, tiCn gti vd cho vay c6c t6 chuc tin dpng khAc v6i ki hen kh6ng qud ba th6ng kA ti, nSAy Bni,
13. Tiin gn'i cta ktdch hingTiAn gti kh6ch hdng duqc ghi nhAn theo gid g6c.
14. Ph6t hioh giAy t& c6 gi6
PhAt hAnh gi6y t! c.6 gi6 ilusc ghi nhan theo gie g6c.
15. C{c k[oitr phii trd t(hic
CAc khoen phai re kh6c dugc phen 6nh theo gie g6c.
't8
:
Ng0o hangThuors m{i C6 phln Bin Viet Miu B0Sa/TCTD-HNThuy.! mhh b{o c{o t}i chlnh hqp nhCt qu, 3 nI n (Bon hdnh theo TMng fir sd2020 t$l ngiy 30 th{ne 09 nIm 2020 (ti6p theo) 49/2014m-NHNN ng,y 31 thdng )2 nh 2014)
16. C{c phfc lqi cta nguti ho itotrg
Theo Lu6t BAo hi6n xe hoi. k6 tt ngiy 0l th6ng 0l nrm 2009, Tip doiLn va cic nh6n vi€n phei d6ngvdLo qui bdo hi6m th6t nghiep do BAo hiiim Xe hoi ViCt Nam qudn ly. 860 hii5m th6t nghiop do TAp
dotu il6n8 cho thoi gian lim viec cta nhan vi6n duqc ghi nh6n vdo chi phi trong b6o cdo kdt que hoet
dong kinh doanh hgp nhat khi ph6t sinh.
17. Cdc khoin dr; phdng
MOt khoAn du phdng ngoei tru du phdng d'rqc m6 li trong thuy6t minh tV.4, duqc ghi nhan n6u, do
k6t quA cria motsU kien trongqud khu, TAp doan c6 nghra vu ph6p li hion t4i hoic lien ddi c6th6 uoctinh mot cdch denB dn c{y, vd chic chin sE ldm giam stt cAc lqi ich kinh 6 trong tuong lai da thanh
toin c6c khoAn ng phei tr6 do nghia vu d6. Du phdng kh6ng duqc ghi nh6n cho c6c khoen 16 hogt
dong trong tuong lai.
KhoAn du phdng duoc xhc dinh birg cach chi6t kh6u ddng tidn dt, ki6n phei hi hong fusng laivditi16 chi6t khdu trudc thuii phAn dnh d6nh gi6 cta rhi trudng d thoi di6m hien tai va gi6 $i thoi gian cna
dAn vd roi ro cu th6 cta khoAn ng d6.
18. V5tr cbt sd hfru
a Vin cd phinC6 phi6u ph6 thdng duqc ph6n loai ld vi5n cht sd htru. Cec chi phi phAt sinh li€n quan tryc ti6p d6n
vioc phfi hanh c6 phiiiu ph6 th6ng duqc ghi nhin nhu mot kho6n giam tru vdo v(in chi so hilu.
b. Thfng du vin ci phla
Khi nhon duqc v6n tu cdc c6 ddng. chCnh l6ch gita giephithdnh vA mpnh gi6 c6 phi6u duqc ghinhinveo 6i khoA,r lhing du v5n c6 phin trong v6n chi so hiru.
19, Quy cta t6 chfc dn dgng
Theo Nghi dinh si5 93/2ol?ND-CP do Chinh phri viet Nam ban hanh ngay 07 th6ng 08 n6,n 2017.
TAp dodn phei rich Iap cdc quy ds trtr b6t buoc nhu sau trudc khi phan ph6i lqi nhuan:
Phan b6 hdng ki/nnm s6 du t6i da
Qu! dg re b6 sung vi5n di6u lQ 5% lqi nhuAn sau thu6 V6n diCu l9
Qui du phdng rAi chinh l0% lqi nhu6n sau thu6 25% V6n diiu lQ
Qui dg phdng Gi chinh ding dd bt dip phan cdn l4i crla nhiing t6n th6t, thiet h€i va di san xAy ra
trong qud trinh kinh doanh sau khi da duqc bt dip bing tian bdi thulng ota cAc td chrtc, cd nhen gay
ra t6n thCt, cta t6 chfc bio hi6m ve sri dung d[ phdng trich Ep trong chi phi; st dpng cho cic mqc
dich khAc theo quy dinh cta phdp luat.
cdc qut kh6c thuoc v6n chri so hilu dugc phnn b6 rri lqi nhuAn sau thud cia TAp doan. Ti lC trichl6p c{c quy neydo DSi hoi ddn8 Cii d6ng quyiit dinh, pht hqp v6i c6c quy dinh cta phdp luat.
Phin lqi nhu6n cdn lai sau khi tru cic khoen kich IAp cec quy n6i t 6n vd chia d tric cho c6 d6ng
d'rqc Ehi vao lgi nhuan chua phAn ph5i c'ia Tap dodn.
20, Qut kien thutng vt phtc lqi
Quy khen thuong va phuc lgi kh6ng do phdp luat quy dinh dugc trich l6p tt lgi nhuan sau thu6 va
dusc phdp phan ph6i h6l cht yCu duoc ding d6 chi rni cho cin bO, cong nh6n vien cta TAp doin.Quy khen thuong vA phic lgi dugc ghi nhan trong phan nq phei tre cria TAp doen.
)'iil
llfit
i!.).,i
t
19
Ngln hnnsThuuns mri Cd phin ann vielThuy€t mitrh bto cio ttl chlnh hop nhAt qur 3 n[m2020 tsi trgly 30lhang 09 nIn 2020 (tdp th€o)
Mlu E05,/TCTD-HN(Ban hdnh theo Th6ns tu si
49/2014m-NHNN ngay 3l tMng 12 nnn 2014)
21, Thu DhAp lIl vA chi phf ltlThu nhap Hi duqc ghi nhon tronS bdo c6o k6t quA host d6ng kinh doanh ri6ng tr€n w so ddn tich,ngo0i td tian hi tt cnc k{roiLn nq duqc phan loai ti, Nh6m 2 d6n Nh6m 5 vd cAc khodn ng iluqc gii,nguy€n Nh6m Nq dri ti6u chuan do thFc hien chinh $ich cta Nhd nu6c thi s6 Ei dV thu duqc xuar
to6n vd dugc ghi nhfn ngoei beng. Thu nhap Hi ct8 c6c khodn ng niy duqc ghi [h6n vAo bAo cdo k6tqua hogt dong kinh doanh ri6ng khi thu dugc (co sd tiuc thu).
Chi phi lEiduqc ghi nhAn trong b6o c6o k& qud hott dong kinh doanh ri6ng trn co sdd6n tich
22. Thn trhap hI hott ilong dicb vIThu nhap tt hoet dong dich vu bao g6m phi nhfln duqc tri dich vU thanh to6n, dich vu ngan qur, phitU c6c l$oen bro knh va cec dich vu kh5c. Thu nh6p phi ttr c6c khoan beo lanh dugc ghi nhqn theophuong phip dAn tich. Thu nhap nh6n duqc tt dich vu thanh todn, dich vu ngen quy vi o6c dich vu
khdc duqc ghi nhan khi thu dugc.
Chi phi hoat dQng dich vu duqc ghi nhan trong bAo c6o kiit qu6 hoflt dong kinh doanh hqp nhdt khiphat sinh.
23. Thu nhap c6 ticC6 tuc drroE ghi nh6n vao b6o c6o k6r qud hoat dong kinh doanh hgp nhlt khi quydn nhln c6 nrc criaTip dodn duqc xic l{p.
24. CAc khodn thenh todn tian thue host itong
Cic khoAn thanh to6n ti6n thuC hoel dong il'rqc ghi nhAn tr6n bro c5o k6t quA hogt dong kinh doanhhgp nhAt theo phuqng ph6p duong thing dua vAo thdi hqn cta hqp d6ogthua. C6c khoen hoa h6n8 dithu€ dA nhan duqc ghi nhAn x€n b6o c6o k6t qua hogtdongkinh doanh hqp nhAt nhu mot bO ph6n hqpthAnh cta t6ng chiphl thuC.
25, Nguy6u tic vt phusng ph{p ghi nh$r thu6 thu nhAp dortrb nghlep vi chi phl rhu6 thutrh{p doanh ryhiQpThu6 thu nh6p doanh nghiep rinh tr€n lqi nhuAn holc 16 hqp nhAt cta k, bao gdm thu6 rhu nhSp hiQn
henh vA thu6 thu nhip honn lai. Thu6 thu nhfp doanh nghiep dugc ghinhan trong beo c6o k6t quA hoatdong kinh do6nh hqp nhat ngoei trli trudng hqp c6 cdc khoan thu6 thu nhsp ti€n quan d6n c6c khoAnmuc duqc ghi nhan thing vdo v6n cht so hitu, thl khi d6 c6c thu6 thu nhap nAy cUnB iluqc ghi nh6nthing vdo vi5n cht so hEu.
Thu6 thu nhaphi€n henh Id khoen thu6 du ki6n phAinop dua tr€n thu nhap chiu rhud trong ki, st dungc6c mirc thu6 suit c6 hiCu luc t?i ngAy bAo cAo, vi cAc khoin diAu chinh thu6 phAi nQp li6n quan dCn
nh0ng ky rrudc.
Thud thu nhao hoen lgi dugc tinh theo phuong ph6p barg can d6i k6 toin cho c6c chenh ltsh t{m thirigiila gi6 tri ghi sd cho muc dich bdo c6o tii chinh vA gi{ tri s'} dung cho muc dich tlnh thu6 cta c6ckhoAn mgc tdi sdn vi ng phii EA. Ci6 tri cia thu6lhu nh6p hoan lei duqc ghi nhan dua trCn cech thtcdu ki6n thu hdi hoEc thanh to6n gi6 tri ghi s6 cta c6c khoen muc tdi sin vA ng phdi tra si dung cdc
mt'c thu6 suAt c6 hieu luc hoic co bAn c6 hi€u luc tei ngiy b6o c6o.
Tii sAn thud thu nhip hotn lgi chi duqc ghi nhan trong phqm vi chic ch6n c6 di lgi nhu4n rinh thu6
trong tuong lai dC tAi sAn thu6 thu nhAp nay c6 th6 st dpng duqc. TAi sdn thu6 thu nh4p hoan hiilugcghi giAm trong phqm vi kh6ng cdn chic chin lA c6c lqi ich vA thu6 li€n quar nAy sg st dung dugc,
20
Nstn hnnsThuons mai Cd phAn Bnn vgr : Mlu B0sa/TcTDHNThuy6r mhh blo c6o tll chlnh hqp nhAt qur 3 nIfl (Bon hdnh theo Th6ng tu si2020 qi ngay 30 .h!trg O, nam 2020 (tdp theo) 49DO|4/TI-NHNN nqdry 3 t thdns 12 nnn 20 t l)
26. Cic t6n li6n qurn
Cec bCn li€n quan ld c'dc doanh nghiep vd c6c ce nh6n, tnrc ti6p hay gien ti6p qua mot hodc nhiautrung gian, c6 quyan ki6m soft TAp doAn hoic chiu su kiam soSt ci6 TAp doan, hoic ctng chung suki6m soat vdi TAp doen. C6c b€n liCn k6t ve cdc cA nh6n nAo tryc ti6p ho{c gi6n tiip nim quy6n bi6uquy6t cua T6p doan rnd cd Anh hudng d6ng kC d5i vr!'i T6p doen, nhtng nhan su quAn l:i chi ch6t baogdm thdnh viCn HOi d6ng quAn tr!, thenh vi6n Ban T6ng GiAm d5c, thdnh vien Ban Ki6m so6t, nhilngthdnh vien then c6n trong gia ilinh ctucec c6 nheo hoic c6c bcn liCn k6t nay hoAc nhtrng c6ng ty li6n
k6t vdi c6c cd nh6n nriy ciing duqc coi li b€n liCn quan.
Trong viQc xem xA m6i quan hC cta rung b€n li€n quan, cAn chri j d6n bAn chit cta m6i quan hg cht'kh6ng chi hlnh thuc ph6p ly cia m6i quan hC d6.
27. c5 ttcC6 tric chia cho cdc c6 d6ng cria Tap doan duqc ghi nhiJl la m6t ktonn phdi he trong b6o c.io lii chinh
hqp nhfu ndm 20 l9 khi viec chia c6 tt'c cria TAp dodn dugc Dai hdi din8 Cd d6ng cta TAp doin chAp
thuan.
28. Cdc crm k6t ngosi bing
Cric cam kiit ngoqi bing bao g6rn c6c khodn bdo lanh, cl#p nhen thanh todn va cac cam kiit cho vaykhdng hiy ngang vo diiu kien va co lhdi gian rhyc hi(n cp th6.
C6c khoin cam k6t ngoai bAng drrorc phan loai nhu sau:
Theo Th6ng tu 02 ve Th6ng tu 09, vjec phen lo4i c6c khodn cam k6t ngoai beng dugc thuc hiQn chinhim muc dich qudn li, girm s6t ch;t luqng hoat dQng c6p tin dung. Kh6ng c6 d[ phdng neo dugcl6p cho c6c khoan cam k6t ngogi bdng trir khiNgin hdng dugc y6u cAu phai thuc hien nghia vu trnthay lheo hqp d6n8 baLo lenh, trong trusng hqp d6, khoen tre thay dugc pha loei ve rich lap du phdnglheo chlnh s6ch k6 loAn dugc trinh bay laiThuy6t minh 1V.4.
Nh6m Dinh nghie
I Cam k6t dt tiCuchuin
C6c cam k6t md Ngen hAng ddnh gi6la kh6ch hdng c6 khd' nengthuc hiendAy di c6c nghia vp theo cam kCt.
2 Cam k6t cln chri j CAc cam kiit na Ngen hing denhthuc hien nghia vu theo cam k6t.
gi6 la kh6ch hnng kh6ng c6 khd nrog
3 cam kdt du6i
nh6m c6 rui rocao hon
Cdc cam kiit thuoc mot trong cec trudng hgp sau:. C6c c?m kat vi pham qry dinh tai c.ic khoen l, 3, 4, 5, 6 DiAu 126 Lu6t
cric t6 chltc tin dun& ho6c. Cdc cam k6t vi pham quy dinh l4i cac khoin t, 2. l, 4 DiAu 127 Luil
cdc t6 chric tin dung; ho{c. Cdc cam k6t vi pham quy dinh tei cac khoAn l, 2, 5 Di6u 128 LuAt c6c
t6 chfc tin dunB-
21
Ngtr hAn8Thuuns mrl Cd phAn Ban vlptThuyit mhh b{o c6o t}i chlnh hqD nhlr qur.l nem20;10ltt ngty 30 th6ng 09 n{m 20i0 (r p theo)
biing VIIDbing ngogi tg
Miu B05a/TCTITHN(Ban hdnh theo Th6"s tu sd
49/20 1 4m-NHNN ngay 3 I thdng I 2 ndn 201 4)
8%6%3%lo/.
1yo
8%6%3%t%
l%
V - Th6ng tin b5 sung cho cdc khol[ muc tritrh bly tmog biDg cAr d6i k6 tolrl. Tidn mit
Tiln m[tTiln m{t
3U09n020Trieu VrtID
396.174r2E.0l4
3 t2D0t9Tri€u VND
339.50'l87.134
524.1tt 426.641
Ti6n gtri td Nger hADg Nhd nudc viot Nam
TiAn 8ti tei NHNNVN bao g6m quy du trf bit buQc vi tAi khodn ti6n gti rlEnh to6n.Theo quy dinh cta NHNN\4\ va d[ trt bit buOc, c6c nFen heng duqc phdp duy tri mot s6 du thi n6itai rai khoan du rrii bir buoc. 56 du binh quen du trn bir buoc hang th6og phAi kh6ng duqc thAp honri IC dU trtr bit bu6c nhan v6i binh quan s6 du tian g'ii crla rh6ng trudc t?i NSan heng nhu s.u:
Tidn grti t4i Ngin hing
56 du binh quan rhing trudc:Tt khich lnng:. TiCn grli bing ngo6i tf c6 L, hen d'rdi 12 th6ng. TiAn grii bing ngo6i tC c6 ki han tu !2 thdng trd l6n. ti6n gui bing VND c6 ki hen dudi 12 rheng. TiAn grli bing M\D c6 ki han tri 12 th{ng tro l€nTi td chtk tin dung nttc ngodi-. Ti6n Bti bine ngoai tC
30t09t2020 3|t2n0t9
Tei khoAn tiAn grii thanh to6n vd quy dg tnl bit buoc. \,ItD. Ngoei te
3. TGn gfri vi cho voy cdc t6 chlr?c dn dgng khAc
30109n020Trt$u VIrtD
3ltl2n019Triou vND
1.064.27625.526
905.93923.808
3U09n020Trieu \rltID
1.089.802 929.747
3.1. Tilh gti tqi cdc rcTD hhticTian gii kh6ng ki h{'rTiAn gti kh6ng kj hsn bing VNDTi6n gti khOng ki han bing ngo4i tfTl6n gtl c6 ky h4nTiAn gl}i c6 ki hen bins M\DTiEn gui c6 ki hnn bihg ngosi tf
totrg
3.2, Cho vov cdc TCTD *hicCho vay bing \II.IDCho vay bdne ngo8i te
rong
T6o9 ti6n grii vA cho vry c6c TCTD khdc
3lll2a0t9Tdeu VNI)
r.583.9962t4.150
|.5t2.29Et26.E29
625.7t0t.32t.545
3.6E4.0892.t45.075
3.745.671 ?.538.29r
2.781.E00510.070
1,48r.6 r5162.330
3291A70 1,643.945
22
1.031.541 9.1t2.236
Ti 16 du trf bit bu0c
NgtD hlngThuong mgt C6 phlr Bin Vl(l M6u B05,/TCTD"HNThuylt mirh b{o c{o tAl chlnh hAp nhAt quy 3 nIm (Ban hdnh theo Thing h.sd2020 t$i ngty 30 th{ng 09 nlm 2020 (tdp theo) 49/2014m-NHNN ,lgdy 31 thdns 12 ndn 20t4)
3.3- Ph6n tich chdr tutng idn g cd *j h\n vd cho vay cdc TCTD *hdc
Nq ttt titu chuin
I ren gr,l co l(y han
Cho vay cec TCTD
4. CAc c6trg cg tli chirh phdi sinh vl cdc tli sitr tii chinh kh6c
5. Cho vay kh{ch hlng
5.1. Cho tay khich hdng
30t09t2020Trlou VND
l,/t2t20t9Trieu vND
1.947.325
3.29t.870
5.t29.t64
1.643.945
5.239.195 1.473.1O9
lvla2019Trieu VI{D
38.0',72.429 31,994.686Cho vay cec t6 chtc kinh t6 vi ce nhan trong nuoc
- Phen fich ch{t luqDg trqcho vay:
Nh6m I - Nq dt tiCu chuanNh6m 2 - Nq cAn cht jNh6m 3 - Nq dudi ti€u chuAnNh6m 4 - No nghi n8dNh6m 5 - Ngc6 khe ntrng mdr v6n
3U0,D020Tri€u VND
3U09n020Triou VND36,408.27t
528.244t48.505276.|57 t t.281
3l/t2l20l9Trleu VND12.106.678
435.260ll9.3s4| 54 .649558.?45
T6ng gi5 tri ciahqp d6ng
(Theo ti si6ngAy hieu lllc
HD)
T6ng gi6 tri ghi s6 kii toen(The. ti gi6 tai nBdy I6p b[o
c6o)
Tii sen C6ng ng
Tri DsiY cu5i kiI C6ng c+ tii chinh ph6i sinh tian tC t.442.409 a.922
'Giao dich k, hBn tiAn G
- Giao dich ho6n al6i tian rc 8.442.409 8.922
C6Dg c{ Gi chinh phdi sinh kh6c
Tsi nqiv iliu kiI C6ng cir tii chlnh phdi sinh lian t0 12.9?3.8r3 25.675 3.339
- Ciao dich lc, han tian tC 235.239 3.339
- Ciao dich ho6n d6i rian tC t2.738.5't4 2s.675
2 C6trg c{ tii chlnh ph6i sioh kh{c
23
38.012.429 33.994.686
Ng!n htngThuong nti C6 phdn Btn vietThuydt mlnh b6o cdo tAl chlnh h9p nh6t qur 3 nIm2020 tol ngiy 30 th{trg 09 nlm 2020 (ti6p theo)
Pb6n tich du rq lheo thdi girr:
Miu B05anCTD-HN(Bon hdnh theo Th6ns tu sd
49/2014m-NHNN nghy 31 thtinE 12 ndn 2014)
Y
Ng ngin hcnNq trung h?lr
Nq dli hsn
30109n020Tri0u VND2t.029.630
4.792.611t2.250.t68
3Ut2n0t9Trlo't vND16.902.9365.699.078
i.392.61238.012.429 33.94.6E6
Pher tich du nq cho vey theo it5i tuqng kh{ch hAng vi theo IoSi hlnh doatrh nghiepr
3U09D02oTri€u VI{D
3UDniDTrieu VND
Cho vey c{c t6 chfc kirh t6C6ng ty c6 phan khdcC6ng ty trAch nhiem h[u h4n kh6cC6ng ty c6 phln c6 v6n c6 phAn cta NhA nu6c chi6m trEn 50%von dleu 19
Doanh nghiep tu nhanH0 kinh doanh
Hqp tAc xe ve [6n hiep hqp nic xaDon vi hdoh chinh su nghiep, Deng, doen th6 ve hiCp hoiC6ng ty trdch nhiorn htlu hen mot thenh vi€n do Nhe nudc sdhtu 100% v6n didu lQ
Doanh nghiEp co v6n dAu tu nuric ngoiiCho voy c6 trhatr
38.072,429 33.994.6E6
8.459.96t10.020.934
116.415
233.4t33.095
14.758
631
1t.266
L t98r9.0t3.7sr
8.096.6088.556.843
348.324
258.9955.063
t5.926453
77.347
Ll99r6.633.928
24
Nsln hing Thuons mri Cd phin Btn vietThuydt minh b6o clo tli chlnh hgp nhit qur 3 nIm2020181ngny 30 thtng 09 nIm 2020 (ti6p lheo)
MAu B05'/TCTD-HNt Bah hdnh th?o Th6ng h. sd
49/20I4m-NHNN ngdy 3l thdng 12 ndn 2011)
Phitr rich du nq cho vay theo trginh
Dg phdng cu th€DU phdng chung
56 du diu kiDu phdng rui m trich lap(Hoen nh6p) trong kiSt dung du phdng tronS kiTEiS dU phdng cdc khoAn ng mua leictaVAMCs6 au cu5i ty
3U09n020Trieu \TID
10.581.61E
2.103.25347,E55
3.01 r. t 23206.598
78.25 t
22E.65E5.175.t29
4.292.763
681.9123E.r9943.'142
1.825.410
s43.E86
3Ut2n0t9Trieu VI\D
9.t23.82s
2.59t.28462.928
3.3 t 5.50895.08358.639
249.7284.829.626
3.829.185
5E6.01t53.54452.999
1.0E8.3r2
427.919
264.t64E72.t34
5.E0r.389
I I .469
Bdn bu6n vd b6n le; sta chtia 6 t6, m6 t6, xe m6y vd xe c6 tlQngco ki6cC6n8 nghiep ch6 bi6n, ch6 qoCung cep nuoc: ho€t dong quan ly ve xt li rec lhei, nudc lheiDich vu luu tni vd In u6ngGi6o duc vi dio tgoHoBt dong chuyCn mdn, khoa hec vA cdng ngheHo€t dong henh chinh ve dich vu h6lrqHoEt dong kinh do.nh b6t dong sinHoEl dong hm thuC cdc c6ng viec trong cic h0 gia dinh, sAn
xudt sdn phAm v6r chdt vA dich vu tv tieu ding cta hO gia dinhHoqt dong tii chlnh, ngan hing vA bdo hi6mKhai khodngNghC thuAtvui chsi va Eiei triNOnB n_ghiep, l6m nghiep ve thty sdn
Sen xu;r vd phan ph6idifn. khi d6t. nudc n6ng. hoi nuoc rd di6uhda khdng khiTh6ng tin vd truyAn th6ngVAn 6i kho bAi
Xay dunSHogt dong cta deng COng sdn. t6 chuc chinh tri-xe hoi, quan linhA nu6c. an ninh qu6c phdnc; bAo dAm xa hoi bat buQc
Y rd vA hoet dong trq gitp xa hoiHost dong crla cec t6 chuc vd co quan qu6c t6Ho?t dong dich vu kh6c
iil
J1
li292.45297s.962
6.128.139
| 0.149
340.546
260,724
i28.824E6.357
258.75t34.072.129
5.2. Sg thaf .tii (dng/ginm) cio Dtr phbrrg fii ro tin d,tng .tii vdt dr nl cho w! hhdch hdng
DE phdng rui ro cho vay kh6ch hdng bao g6m:
33.94.686
3U09nO20Trieu VND
2E1.167263.152
3ln2/2019Tri€u VI\D
204.16924t.t27
544.5t9 452.296
Bidn dAhg dV phong cu thd cia dV phdng rii rc cho wy khdch hdng nht sau:
30t09n020Trifu VND
244.159E2.0Et
(13.800)
E.7r 0
3t/t2D0t9Trieu \ ID
126.351
E7.ll4(22.t 16)
12.820
25
zal.t67 204.t69
Biin d1ns dv phdns chuns cia dv phdns rii ro "Oo
u, O*"0 n*r "O:;#OOroTrieu VND
s5 auaAu rY 24a.121
Ngtn hlngThmng n{i C6 phAn Ban ViftThuydt mttrh bto c6o tli chlnh hqp nh6t qur 3 ntm2020 t{i ngly 30 th{ng09 nnm 2(}20 (tt6p th€o)
Du phdng fl)i ro trich l6p trong k,s6 aucuSi tr3
6. Ching Lhoir itiu tu
Ctring kto6r itAu tusln sdng d6 b6nChi,ng k*odn nq. Chfng kiodn Chinh phri. Ching klo6n nq do cic TCTD kh6c trong nu6c phdt henh. Chimg kho6n nq do cic 16 chuc kinh t€ trong nu6c ph6t hAnhChing khodn tin. Chring khodn v6n do cAc TCKT trong nu6c phAt henh
TSng cong chitrg khodn dAu tu sin sdng d6 bdn
Du phdng rui ro chung khodn dau tu sAn sAng d6 bdn. Du phdng giAm gie. Du phdng chung
rotrg
Chtng khodn gift itln ngdr ddo hgn (kh6ng b@ gim t iiphidu.l\c biCt do VAMC phttr hdnh). Chnnt khodn chlnh pht. ChfmS khodn nq do cAc TCTD kh6c trong nudc phat hanh. ChtnS khodn no do c6Lc TCKT trong nu6c ph6l hdnh
DU phdng rui ro chtng kho6n gi0 d6n ngdy deo h$n
rong
TI{i phi6u d{c biet do VAMC ph{t hAnh. MOnh Bi{ fti phi6u d& biCt. D[ phdng tn6iphi6u dic bi6t
rotrg
T6ng chri'ng L{o{n diu tu
Mlu B0|'a/TCTD-HN@a" hnnh heo nn6ns tu si
49/2014/Tr-NHNN ngay 31 tlxing 12 ndd20l4)
31fi2n0t9Trieu vNI)
214.t8171946
| 1.299
Y
t5.225
263352 244.D1
3U09n020Trifu VI\D
1t.299
3ut2t20r9Trieu VND
2.950.2211.222.054
4t0,000
2.499.666602.t514t0.000
4.663.574 3.593.t22
(r r.679)(8.079)
(3.600)
(r r.E29)(8.079)
(3.7s0)
4.651.895 3.5Er.993
3',7',7 .43',7
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212.329
4.651.E95 3.854.322
Ph1r, ttch chdt lu{ng chtbn9 tfiodn itury phdh log ti tdi sin cd fii ro tla dttng
30n9n020Trieu VI{D
Nq ltt ti6u chuAnTr,ii phi6u do c6c TCTD kh6c trong nuocphAt hdnh
Trli phi€u do c6c t6 chtc kinh d trong nuoc ph6t herh
3,7t2t20l9Tricu VND
t.222.054
4t0.000
602.E57
4t0.000
26
1.702.054 1.0t2.Es7
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NgAn htnsThuong m€i Cd phir B,io ViEtThuy€t minh b6o cjo tli chttrh hqp rhlt qur J nAm2020 t{i trgty 30 th6ng 09 nlm 2020 (ti6p .heo)
Miu B05s/TCTD-HN(Bak hdnh theo'Ih,6ng tk sij
49/2014m-NHNN ngAy 31 tluinq 12 ndm 2014)
7, Tii sAtr c6 diDh hftu hiDh
TIng. giih tii sin cd dinh hiiu hinh ki nty:
Nguyan giis6 du diu lciMua tsong kyDAu nr XDCB hoeLn thanh
Tang kndc
Thanh lY
sii au cu6i 6,Gi6 t4 hao mdD lui k6
56 du diu IciKleu hao trong ki,Thanh ljGidm kh6c
s6 du cu.ii k,
113652.783
61.925I I.EO6
292
56.4479.702
r0.750
NhA cia. vatki6n trric
Tri€u \rND
113.144
314
M{y n6c thi6tbi
TriQu VND
310
PhuoDg tioD
'din'Trieu VIID
Tbi5t bidBagcg quiE lY
TriGu VI{D
35
TSCD kb{c
Trifu vND
rotrg
Triou VIID
12.r32
166312t6.333
r4t.676671
2.4t199
36.8ss118
521.t34l7.t2t
314
t0.994 793
t 74.05t 1t2395 13r353 2.55t 36.7t0 527.137
t.t4320E
23
12.914r.50t
627
149.U926.000ll.6y,
A.l4A 79.439 55394 t.328 13.&A 164.rs1
Gid ti cdn lqi
56 d'r d,iu kn56 d'r cu6i k,
Cric th6ng rin khric vi riri stu c5 dioh btu hirh:
162.379t 59.910
9t.447102.956
85.234'75 959
23.88122.932
31r.285362.9a0
344223
Nguy€n gie TSCD hii! hinh de k]6u hao h6t nhlmg vin cdn st dlrng
30109n02oTrifu V1{D
16.5 | 3
3Ul2n0l9Tri6u VND
22.838
27
.rt,i
NsAn htnsThuorg ntl C6 phAn Btn vlftThuydt minh bto c{o til chlnh hqp nh6t qur 3 ntm2020 tfi ngly 3t) th{rg 09 nlm 2(D0 (ti6p heo)
E. Tti stu c5 ititrh v6 hinh
Tntrg. giirtr tii.{tr c6 dlnh v6 hlnh ki niy:
QuYAn snr
dung ilitTri6u VIID
Miu B05,/TCTD-HN(Ban hdnh theo ThbnE hr sd
49/20 1 4ry-NHNN hsay 3 l thn g 12 ndn 201 4)
Phin mAmmty tlnh
Trieu VND
T6ng cQng
TriQu VITID
Nguy€r gi{sA dtr di,' knMua trong lij,TIng kh6cThanh lY
so du cuor l(y
xhdu hao lfiv k656 du ddu lciKhdu hao trong ki50 dn cuor l(y
Gi{ tri cdtr hi56 du dlu lcj,
2r9.65121.854
941,61527.854
122.024
722.024 247.505 969.529
1E.9902.682
103.01916.469
122.00919.151
21.612 9.488 l4l.r60
703.034700.352
116.632128.017
t19.666t2t.369
Cdc rh6ng tin kh{c vi tAi sitr c5 itinh v6 hinh:3U09nO20Trieu YND
Nguy€n gi6 cta TSCD v6 hinh khau hao hdt nhung vAn cdn st dung 14.296
3lil2n0l9Trieu VND
4.617
28
Ngtn hirgThudns mri Cd phltr Btn vletThuy6t mt'h bao c{o tai chitrh hqp nhlt qui 3 nim2020 t{l ngny 30 rhfng 09 trIn 2020 (tdp rheo)
9. Tii sin c6 kh6c
9.1. Cdc *hodn phdi tht!
Tam ung mua sirn tii sAn c.6 dinh vi chi phi xey du-ngco bAn dd dangThAr thoet chdxt IiDAt cQc thue vin phdngPhei thu tt bdn khoen ddu tu vao c6ng ry lier L{:t
KY quY giao dich dldThue thu nh6p doanh nghiep nop thtaTem ung xt li tAi sdn bao delnDAt coc thue tda nhA Viet C{pital CenlerT€m ,ng cho nhen vi€nPltii lhu C6ng ty C6 phAn Ctrung Lho6n e,i,n VigtPhdi thu tt cho vay h6 ro Ei suatt,gi nhuan pheithu tri C6ng ty conPhei thu kh6c
Tam ung mua nhe 52 TrAn Nao, Qu$n 2Tflm [,ng mua bAt dong san tAi Thdnh ph6 Vnng TiuTqm ['ng mua bAt dQng sin t4i D'rong Li Th'rong KiCt, QuAnrO, Thenh ph6 H6 Chi MinhT?m tng mua dCt An GiangMua sem ph6n m6m ve tei sdn c6 dinh khdcTem i'ng xey dung tru so chinhTam fng xey dgng tru sd chi nh6nh Cin 'fhoTem 0ng xay dung chi nh6nh An GiangTflm ing xay dung lru so chi nh{nh Tay Sei CdnTam fng x6y dung tru so chi nh6nh CA MauKh6c
Mlr B05dTCTD'HN(Ban h h theo 'n'6ng tu sii
49/20I am-N H NN ngdy 3 I thdng I2 ndn 20I4)
30togDo20Irieu VND
3Ut2n0t9Tri6u VNI)
227.4907 |.0t258.820
306.71111.01256.849
45.200
t0.347900.000
31.453s2.232
t.17l
35.160
30.309
39.390
4.467900.000
31.'t361.909LlTl
1.433.4E5 1.453.556rii
I4,Chi ti6t c6c kho{n tem ri,ng mua s6m tii sdn c6 illnh vA chi phi xay dung co ben do danS nhu sau
30t0912020 3llr2/2019TriQu VII{D I'rieu VND
93.535t0.00080.000
49.500
39.00020.447
29616.109r3.5661.301
204't.067
49.500
39.00029',779
7648.5621.60',1
204|.720
227.490 306.?13
9,2. Ac *hotu l6i, phi phdithu
L.:ii, phi phCithrl t'i cho vayt^6i, phi ph6i thu tt hoet il6ng diu tULii, phi phei thu ru tian gti rgi c&c TCTD khecLai, phi phei thu ti giao dich hoen d6iLAi, phi phai thu tri giao dich ki hen
3U09n020Trieu YND
92t.475
97.E771.47E.058
3tlt2t2019Trifu VIiID
E68.178
t t'7 .2072t.t3918.6732.923
29
1.03E.Ett 1.028.320
Nsln hlns ThudtrE m{i C6 ph}n Bir vletThuyat Ehh bao cto &i chioh hqp nh{l qur.3 nrm2020 t|l nBy 30 rh{ns 09 rim 2020 (ti6p theo)
Miu D050/TCTD"HN@an hn heo 7h6nq d. sd
49/2014ry-NHNN ngat 31 at g12ndn2014)
9.3. Tdi sdn cd hhdc
Chi phi tri tru6cTAi sin g6n ng de chuy6n quyin so htu cho Ngen heng dangchd xt lYTdi sAn c6 kh6c
30/s)n020Tri€u VND
t02.s01
16.500
9.826
3l/l2l20t9Tdeu VNI)
201.130
13.000
35.06r
12t.833 249.191
9.1. Cdc kho,it ,t( dtt phbne rii ro cho cdc hi si,l cd ,tii bdng khdc
Du phdng pheithu kh6 ddi
10. Tldn gt'i vi vay cdc 16 chfc tin dlng kb{c
TEn gtt cta cdc TCTD khdc
Tiin gni kh6ng ki hsn
Ti6n grli kh6ng k! han bing \rND
Tiao gfri c6 ki h+n
Tiln erii c6 ki han b;ns VIIID
Tiln gti c6 kj hgn bing ngo4i tQ
longYo! cdc TCTD *hdcVay ngin hsn bing M\D- Dong .!d: Yay chiit kh!fu, kti chiit khiu
Vay cin cii, thi chiip
Vay ngin hsn bing USD
T5ng
T6ng tGn grti vA vay TCTD khric
30t09t2020Irieu VftID
3Ul2n0l9Trieu vND
(11.420',) (7t.012)
(11.420) 01.012)
10109t2020TriQu VND
3|r2q0t9Trieu VND
1.630.159 1.576.E7',1
3.568.154
612.365
5.053.264
1.959.555
5.870.6?t 8.589.696
2.O87.766
225.966
683.2t4
42t.269
231.8s0 162.330
2.319.616 845.614
4.190.294 9.4353r0
i0
Ng3tr hintThuong msl C6 phlD Btn viatThuyEt mlnh b6o c6o tAl chlnh hqp nhit quy 3 nlm2020 t9l nSAy 30 th6trg 09 nlm 2020 (ti6p theo)
11. TBn gn'i cnr kh{ch hAtrg
Th#t mitrh theo losi hinh riin gni
Mlu Bfii./TCTD-HN(Bot hdnh theo Th,6ng tu stj
49/2014m-NHNN ngdy il thdhg 12 ndn 2014)
Ti6n glii ki6rg kt hetr
Tiin gui kh6ng h! han bing M\DTidn gtikh6ng k! hgn bing ngo4i tQ
Tian gni c6 k, hgtr
TiAn gii c6 k! hen bing M\DTiAn grli c6 kj h3n bing ngogi tQ
TiAn gti ti6r kiem c6 lci hsn bing vl\lDTien s'ti tiCt kiem c6 k, hen bing nsoai tC
rlen ky quy
Tidn gti kj qui bing M{DTidn gti kJ qu! bing ngosi tfTi6n gtri v5n chuy6n dirng
Tidn gti v6n chuy6n dnng bing M,{D
Tidn griri v6n chuyEn dtng bing ngoaitC
Thuy5t minh rheo a6i uqng khich hirng, lofi hinh doanh nghiep:
C6ng ty c6 phAn khdcC6ng ty dch nhiCm hilu han kh6cC6ng ty nhd nudcC6ng ry c6 phin co viin c6 phin cta Nhe nuoc chiim !r6n50o/o v6n diau lC
Doanh nghiQp c6 v5n dAu tu nuoc ngodiC6ng ty trAch nhiom hiiu han mot thenh vi6n do Nhe nudc sdhiiu 100% v6n diCu lQ
COnS ty tr6ch nhiem hnu h0n hai rhenh vi€n rro l6n c6 phinvrin g6p cta Nhi nu6c chi6m tr€n 50% viln didu t0DoD vi hdnh chinh su nghiQp, DenB. doen thA vA hiQp hOiDoanh nghiep tu nhenHO kinh doanhHsp tAc xa ve liCn hi6p hqp tec xeCdng ty hqp danhKhacTiCn gti cta oi nh5n
30109D020
Trieu VNDr.90s.309
t.766.648
r38.66 r
35.6r9.605
11.022.254
12.550
24.462.'t 13
r22.088
73.450
72.795
655
r01.744
99.344
5.400
3u12/2019
Tri6u VND
1.408.220
t.362.323
45.897
33.630.r29
4.',774.0t3
22.t23
2E.671.4a9
156.504
96.784
96.741
43
83.435
1t.766
t t .669
i1l
/-a
37.703.108 3s.218.s68
30/09D020
Trieu VNI)3U12t2019
Trieu VND
4.228.'7|',|L',73E.232
908
l0l.882
301.581
92.417
2.682.8E1l.t3l.3 t9
E.287
12E.t29
286.623
t'75.238
194.621 145.073
80.005t.9497.t27
29120
t332.54129.622.809
59.2042.12t5.930
16495
60s.38729.9t7.51'.7
3l
37.703.108 35.218.s68
Ngtn hAngThuorg mti C6 phln Btn VietThuydt nhh b6o cao atl chlnh hqp nhlt qut 3 n!m2m0 qi nsny 30 thing 09 ntm 2020 (tdp lheo)
Mlu Bos!/TCTITHN@an hanh heo Th6ns tu sd
49/2014/Tr-NHNN ngdy 31 thdng 12 hdd 2014)
12. Phdt hnnh gi6y tdc6 gid
Gidy td c6 gi6 du6i 12 thang
GiAy tu c6 gi6 c6 kj hgn tt 12 thdng d6n 5 nem
13. Cdc khoitr Ini, phi phAi tri
Lai phai trn chorian g'iiLai phei ha cho tiAn vay
Lai phai trA v6 ph6t hAnh CTCG
lni phai tre cho giao dich hodn d6i
14. Crc khoin nq kh6.
Cec kJloan phii tre noiSQui k-hen thudng, phic lsiC6c khoan phei trd ben ngodiThuti vi oic khoAn phdi nQp cho NhA nu6cPhdi tra cd tfcPhAi trn kh6c
3.619.200 2.452.726
!u09n020Triou VNI)
l0
3.619.190
tllt2t2lt9TriQu vnD
l0
2.452.7 t6
30t09t2020Trieu VIYD
821.830
8.6'.t3
2s'.t.263
t5. t02
3 9n0t9Tri€u VND
785.870
5.995
50.747
33.413
1.102.t6t t76.025
3nlo9no70Trieu VND
3Vt2n0t9Trieu VND
646.115I I.l l5
t9.ElE1.234
73.446
t'7.0191.234
66.583
105.613 91.075
32
((( ( ( ( ( ((((((((( (( (((((( ( (((((((((((((((((((((
NglD llttrgThusrs nlgi C6 phlll Btn vietThuy€t ninh b6o c.{o tti chhh hqD nhir qui 3 ntD2020 t€lngly 30 rt{Dg09 tram 2020 (ri6p ihm)
Mlu B050/TCTD.HNtdan honn thzo thnng tu so
a9/2014ry-NHNN ngat 31 thdnE l2 ndn 2014)
15. V5n chri sd h&u15.1. Bdo cdo tinh hlnh ttii vl,, chi sd hta
dr qi dgiLy 31 tbdog12 n n 2Ol9
() Quy khen thusng va phic lqi dil duqc chuyen sang crc khodn phdi tra vd nq khdc theo hu6ng dio cta Th6ng n-r s6 Io/2014[T-NHNN 6p dung cho b6o ceo t{i chinhriCn8 kEt thic nRAy 3 t thdng I2 nlm 20 14.
V5n diAur0
V5n diu tuxay d.lltrg
co b{o
Th{Dg duvotr cophin
Qu"i dr.r trnb6 sung
v6o diiu 16
Quy itiu tuphrlt tri6n
Quj dgphdng tii
chinh
C{c quykh{c Ty
H6i
Chenh l€chg,,it
totiLqi nhu$D chua
ph6n phSi roDg
TriCuVII{D Trieu VND Trieu
VI{D Trieu VNDTrieuVND
TrieuVND
TriCu!'t{D TriQu VflD Trifu VND Trifu \ND
S5 an t{i ngly r rtlng Irlm 2019 3.000.000 I t 52.631 1.560 104.065 l26E 27t &4 3.431.957
I-qi nluAn thu trong ki 126.056 126.056-fhg v6n tong ki, 171.000 171.000lrich b6 sung cic qu! 4.',717 9.434 ( 14.151)Trich b6 sung quy khenthudng vd phfc ]oi (*)Giem kliicSu dung trong lci (3e) (39)
3.I71.000 1 8 57.348 1.560 3.460II 1.28t 0 3903(B 3.734-914
I4i ,huAn thrAn o,o.s k, 109_719 l(D.7r9!4gv6n trong k!Trich 6.25 t 12.503 (r8.754)Trichth
sung quy kienve
Oidrn khdc ( l7) (32\ (278\ (321'lCh€nh lech tj, ei6 944 944Ph6n b6 vdo quy khenthudng phirc lgi (s.000) (s.000)
56 dtr tai DgAy 30 Odng09 olm 2020 3.17r.000 1 t 63.582 r.560 125.93t ll8t 944 475.996 3.8.{0310
33
NgAn hlng Thusns mti Cd phAr Bin VlltThuydt mi0h Mo c6o tAi chlnh h9p nhdt quy 3 nrm 2020tqi nsly 30thtns09 nIn 2020 (tltp theo)
1s.2. Cl ph$u:
Mlu 805.[CTD-HN(Bon hiuh theo Th6ng fir sd
49/2014m-NHNN ngdy 31 thing l2 ndn 20)4)
-si luqns ci phi9u dzns.ki ph6r hinh-5o. ruqnE co Pnreu oa ban m cong cnung+C6 phiAr ph6 th6ng+C6 ohi6u uu dIi-56 lirqng c6 phi6u duqc mua lgi+C6 phi6u ph6$6ng+C6 DhiEu uu ifai-S5 lugngd phi6u dang tm hdnh+C6 phi6u ph6lh6ns+Cd nhitiu rru rlei
' MCnh gi5 cd phi€u dans luu hAnh: 10.000 VND
3U09n020c6 Pti5u317.100.000317.100.000317.100.000
3ul2D$tgc6 pti6"
3 t7,100.000317.100.000317.100.000
317.100.000317.t00.000
317. t 00.000317. t 00.000
VI- Th6ng tin b6sungchocdc khoin mqc trinh bly trong 86o c{o k6tqul ho+tdotrgkitrh doanh
16. Thu DhAp Ei vt cic khoin thu nh{p hrong tF
Thu nhep hi tiin gtiThu ohap hi cho vay khach hangThu lai tt chung kho6n diu tuThu nhap tt hoat dong bAo lanhThu kh6c tt hoat dong tin dung
T5ng
l?. Chi phi Hi vi c.ic chi phi tnoDg aF
I ra lar tlen gulI ra lal Uen vayTre hi ph6t hinh giAy to c6 gi6Chi phi khdc tt ho{t dongtin dung kh6c
rong
lt. Lail I; thuao tir ho+t dong dich vU
Thu nhop fi hopt d1nB dich r(Thu tt dich W thanh to6nThu t'i dich vu ngan quyThu t'] dich vU khdcChi phl ho4 alAng dlch v(Chi v€ dich vu thanh to6nChi phi vA dich vu ngen quyChiphihoet dong dich vu kh6c
Leil L5 thuin tir ho{t dong dich v{
30t09n020Trieu VI\[D
6 r .9052.953.537
r64.988t1.07924.981
30t09/2019Trieu VNI)
77.0352.443.967
220.922r4 903
32.105
3.222.492 2.18a.932
3U0,.n020Trieu VND
2. t65.0tlr8.673
245.t46t.232
30n9D0t9Trieu vND
2.058.82339.700
654
2.430.132 2.099.111
3U09n020TriQu VND
73.0046E.IE7
3,248L569
32.01119,561
3.1398.71 I
tol09t20t9Trieu VND
6t.44260.9255.3622.t55
24.92510.4564.5169.953
34
40.993 43.517
Netn htrsThus s m9i C6 phln 8lr viftThuy6t miDh bto c6o rni chlnh hqp nhCt quy J nim 2020rsi nsny 30 rh6rs 09 rim 2020 (ddp lheo)
19. Lai / L6 thuin tU ho{t itong kinh doanh ngosi h6i
Thu ,rh\p fir ho dAng kinh doonh ngogi h6iThu tir kinh doanh ngogi tC giao nBayThu hr c6c c6ng cu rii chinh phei sinh tian lCChi phi ho\r dAzB kinh doonh ,tgogi hitChi vA kinh doanh ngo{i tQ giao ngayChi vA cdc c6ng cp tdi chlnh ph6i sinh lian te
LIU16 thuAr air hott rtQng kinh doanh ngoqi h5i
Mau B05I/TCTI} tIN(Ban hdnh theo Thdng hr si
19/20 I 4/Tf'N HNN ngny 3 I th,tng I 2 nd.n 201 4)
30n9no20Trieu vr{D
91.16!24.91866.t4566.238t6.32349.9t5
3U09n019Trieu vND
r05.r90It.4l9t6.11t85.996
4.399u.59',7 =
25.525 t9.194
20. Lni/ 16 thuAd tir ho{t dong kitrh doetrh (mur b{n) chll?ng khoin rtiu tu:
Thu nhap tir mua b6n chung khodn dAu tu
Chi phi vA mua bdn chrrng khoAn dAu tr-r
Trich lap d'r phdng ruiro chring kho6n diu. tuHoin nhap dlr phdng r i ro chtng kho6n deu tlr
2t Lei/ I; rhuin tir cdc ho$t dotrg kinh doanh ld6c
Thu hhop tt hottt ilong *inh donnh khdcThu tri hoet d6ng cho thue nha
Thu tt hoat d6ng kinh doanh khicCht pht hogt dAhg khdc
Liil fi thuiD tir hoet dong kinh do.Dh khic
22. Thu trhQp tL g6p vdn, mua c6 phin:
3U09n020Trieu VND
t40.333
16.589
3U09n019TfiCu vND
42.33',7
E24
t50 2.100
123,E94 43.613
30t09t2020Trieu vND
30t09t2019Trier vND
t1.6914.991
t2.100
32.s104.',759
21.751
Ci ftc nh\n du?c trory *j tt gdp vin, mao ed phdaTu chtng klo6n V6n kinh doanhTt chtng khoin V6n diu tuTri g6p v6n, dAu tu ddi hqnPhAn chio ldi/td heo phmtg phrip in CSH cia ctic hhodn iliufi. eido cdc c6ng t! fiAn dofifih, fiAn kilCdc khodn thu nhip khdc
2.629 2.511
r5.062 29,939
30/09n020Triou VND
30/09no,9TriQu VITID
115
t15
i5
175
Ngttr hlog Thuong m{l Cd phAr Bin Vi€tThry& nitrh b6o cto tti chlnh hqp nhdt quy 3 nim 2020t4i ngay 30th6ng 09 nlm 2020 (ti6p thco)
Mlu B05dTCTIHN(Ban hthh theo Tlxing tk s6
49/2014m-NHNN nEay 31 thinq l2 ndn 2014)
23. Chi phi tost ilotrg
l. Chi nQp thu6 vA c6c khoen phi, le phi2. Chi phi cho nhan vien:Trong d6:. Chi luong vd ph! cdp. Cdc khodn chi ddng gdp theo tuohg. Chi ffq cdp. Chi phi khiLc cho nhAn viAnl. Chi vA tAi sinTrong d6:. Chi phi khdu hoo tdi sdn cii ilihh. Chi phi khdc4. Chi phi hoet dong quen l, c6ng vuTrcng d6:. Chi cOng tdc phi. Chi rii ho dAng dodn ha cia rcTD5. Chi nQp phi Mo hi6rn, bAo toan tian grii cta khech hAng6. Chi phi du phdng (kh6ng tinh chi phi du phdng rti ro tindunS noi vd ngo8i bdng, chi phl ds phdng gidm gid CK)7. Chi phl ho+t dong kt6crotrg
24. Chi phi drl phdng rti ro tin dgtrg
Trich l6p(Hodn nhap) dv phdns lr6i phi6u d{c biCr VAMCTrich lap(Hodn nhap) dy phdng cv th€ cho vay khech hdngT ch lAp(HoAn nhap) dU phdng chung cho vay kh6ch hdng
rong
30t09D020Trieu VIYD
30t09D0t9Trieu VNI)
547290.341
444300.927
4 5.151t26.979101.191
242.20332.522t.549
14.067t12.r30
250.64231.0031.717
17.565t7t.347
4r.667t29.6E0t26.67 4
7.t60
3t.431
L43'7
5.614
31.632
726
609.167 632.260
10t09t2020Trieu VND
30/09/20r9Triou vND
153.94t82.0E815.225
39.19552.0E7I t.129
36
251261 r09.4ll
Ngen hnng Thusng m{i C6 ph}tr Btn viC(Thuyal nloh b6o c{o Oi chirh hqp trhrt qui 3 nIm 2020qi ogly 301h6trg0!, ndm 2020 (tidp lbeo)
25. Chi phl thu6 thu DhAp
Chiphl thdthu nhqp doalrh nghnp hiqn hndh
M5u Bo5a/TCTD-H N(Ban hnnh theo Th6r1s n sd
49/2014m-NHNN nEdy 3l thnne l2 ndm 2OI4)
30to9Do20
Trieu VI\[D137.5t1
30fi9no19
Trieu \DID84.34'tTdng lqi nhutu(16) k6 to6n tru6c thu6
Cric khoin mqc dilu chinh:
Trir C) Thu nhap duqc mi6n ttru6 moN:- Thu nh{p ti, g6p v6n li€n doanh mua c6 phAn
- l,qi nhu4n duoc chia tt c6ng ty cou
- LAi tt tharh ly bit dong san
COng (+) Chi phi kh6ns duqc khiu Et khi xAc dinh lqi nhuanrinh thu6:
- Chi phi kh6ng d'rqc tri khi x6c dinh rhu Dh+p chiu thu6- L6 tt c6ng ty con trong ki
Thu ohap(6) chiu tbu6 utc tinh trotrg kiL6 ntrm tru6c chuy6n sang
Thu nhip/(15) chiu thu6 rn6,c tlnh trong kyChi phi rhu6 TNDN rinh tren lhu nhap chiu rhu6 ki hien henh {-Thu.nhdp chiu rhu6 x Thu6 suit rhu6 TNtIN)- Di6u chinh chi philhue thu nhAp doanh rghiep cia cec namtruoc vAo chi phi rhuC rhu nh6p hien henh ki nay
cP rhu6 TNDN tt rhanh Ii Bat dong sen
T6ng chi phi thu6 thu nhap doanh nghiep hien hAnh
- Thue TNDN phai nop dau ki- Thu6 TNDN da nop t.ong kiThu6 TNDN phAi nop cuSi ki
Tian mtrt vA cAc kho"in tuong duon8 ti..n tai quyTiCn gti tai NHNNTian, ngoai h6i gui tei c6c TCTD khac (gdm kh6ng kihan vn c6 kj, han kh6ng qua 3 thnng)
( l7s)
t.'148
t54
139.30E
544
366
78.424
13930t
27.862
78.424
15.685
(6.833)
1.36',7
l?.052
(s.793)
(3.83t)
27.462
t4.912
(24.E06)
17.964 1.421
YII- Th6rg tin b6 sung mot s6 khoir m+c arinh biy tr6n 860 c{o lru chuyan ti tf
26. Tian vi eic khodn tuong ltuuug ti6n
30/0D.n020TriQu VI\D
30to9D0r9TriQu VND
524.t88L089.802
5.209.32t
439.460296.412
4.3'.t2.706
6.t23311 5.r08.57t
37
Nsetr hiry Thuorg Intl C6 phln Btn vietThry6t mtnh b6o cio Ol chlnh hqp nhAl qu, ! nlm 2020qi trgiy30thang 09 trIm 2020 0i6p lheo)
Miu B05a/TCTDHN(Ronhh theoThinsn sd
49/20I4m-NHNN nsdy 3I tMrg 12 nn 20l4)
VII- Cdc thong tin kh{c
27. Tlnh hlnh thu Dhip cta tdn bQ c6ng nh6n viGn
Chi tiGu
I. T6ng 15 c{tr bO, CNV
IL Thu nhap ctu cAn bO
L T6ng qui luong
2. Tian thudng
3. Thu nh6p kh6c
4. T6ng thu nhAp (l+2+3)
5. Tiin luong binh qu6n
6. Thu nh6p binh quen
BAr dong sinDOng sinChfn8 tt c6 gi6TAi sin kh6cT6ng
30n9no20
Irieu VI\D1.749
242.202
12.645
t.549
250.642
r6.t75
1.7 t7
256.396
rsJ9
1629
268.534
r6,13
11,2a
30t09D019
Trieu vND1127
2t. Tinh httrh thFc hiCn nghia vu vdi Ngin s{ch Nht nutrc
29. Tdi stn, gl5y t c6 git (GTCG) thi6 chAp, cim c5 vn chi6t khdu, t{i chi6t kh{u
30t09D020Trieu \EID39.tEg.2534.256.981
t3.120.6442.23',7.502
3t9n0t9Trieu VND3't.6t6.193
4. r r0.579?.820.6805.975.008
Chi ti6u s6 a,tdiu ki
Phit sinh trong ki s5 aucu6i t<ys5 phti nQp s5 de trop
Trifu VIrID Tri0u Vf\D Trieu VND Trieu VND
Thu6 giA trl sia tnne 120 3.8E4 3.546 658Thu6 thu nh6p doanh nshiep 14.994 21.780 24.806 17.96EThu6 nhA dAr 20 20CAc loei thu6 kh6c 1.765 l2.E4E 13.421 1.t92- Thuii thu nhAD cd nhan 1.694 I I.641 12.t82 1. r53- Thu6 nhA thiu 1l 1.131 1.163 39- Thu6 m6n bdi 16 76Cec Ioai phl, le phi kh6c 451 45tT6ng c6ns 11.019 44.983 42.244 19.818
38
59.5043E0 55-523.060
Ngh hlngThEong msi Cd phAo Btn viitThuy6t mlnh b6o cto til ctioh hQ? nhdr qu, J nIm 2020l{i ngiy 30 rhdry 09 nim 2020 (ti6p lheo)
30. Nghie vq ng titm dn vl c6c cem k6t dua ra:
Bio liah vay v6nCsm k6t siao dich h6idoeiCan k6t trong nghiep vu thu tin dun8Beo lAnh thanh to6nBeo Enh th[c hien hgp d6ngBrio Enh dp thiuCam kdt, beo Enh kh6c
M5u B059/TCTD-HN@an hanh heo 7:h6ng h! sd
49/2014m-NHNN ngay 3l hnhg 12 ndn 2014)
3UO9nO20
TriQu vND
130.71917.76',t.74E
t52.5564t5.667r 66.l7E3r.480
6 r6.533
3Utznotg
Trier VND
130.71930.695.339
n2.462495.560336.93728.887
626.796
\li
i.H
I lti
tj19.276.a81
(13.450)
32.426.700
(96.784\Tru: Tian giri ki quy (Thuyitt minh s6 12)
19.203.431 32329.9t6
31. Th6trg tin vi clc b6n liSn quen
s6 tu ctdi
32. Mrtc d0 lap trurg theo ldu vFc iria ly cto c6c di sln, c6rg nq vi cic kho6n m+c ngo4ibAng
i
Qusn he3ul2D0t9
Trieu YNDC6c gieo dich
30t09n020
Trieu VND
LO dong lon - TiAn srii tai Np,an hins 5 5
Cdc c6ng tyli€n quan
- Tian gti tt c6c c6ng ty lien quan 183.442 78.165
- PhAi thu lri c6c c6ng ty li6n quan 1.909
- Lei tian grii pheirA cho c6c c6ng tyli6n quan
320 125
CAc ben liCnquon kh6c
- Ti6n gti cta HDQT, Ban TCD vaBan KS
69.61s 24.22',7
- Lei tian cti phdi tra 621 215
T6ng du nqti6n grii vir
cho vry
Tting ti6n gti.tiin vay virphdt hinh
GTCG
Cdc cam k6ttir d{trg
CCTC ph6isinh (I6nggi{ tri gieo
dich thco hqpd6ns)
Kitrh doonhvir itiu tu
chringkho6n
Trong nudc 46.027.532 49.512.602 1.5 r3.r 33 8.442.409 4.663.574
Nudc ngodi t72.240
39
Ngln hangThrong msl C6 phAn Bin vi0tThuy6t mhh b6o cto tai chlnh hqp nhdlqri 3 nnm 2020ql ryAy 30 thang0g nim 2020 (t p theo)
Meu B05.-/TCTDHN@an hanh theo Thihs tu sd
a9/201am-NIINN ngay 3l thdnq 12 hdn 2014)
D(- Qu6tr l, rtt ro lAi chitrh
33, Chlnh sdch quin li rii ro lien qurtr d6n c{c c6Dg cU tii chinh
Rrli ro lu6n lu6n tiAm An trong hogt ilong cta TAp doan, nhung .tugc quAn ly th6ng que cdc quy tslnhph6t hien, ildnh gi6 va ki6m sodr thuong xuy€n tty rhuQc vlo gi6i hp nii ro vi cAc ki6rn so6t kh6c.
Quytrinh quAn l, rti ro lAthen ch6t d6i v6ikh[ndng sinh lqicria TAp doAn ve mSica nhen rongTApdodn c6 hich nhiem ngln ch{n clc nii ro li€n quan d6n quyCn h?n c6ng vi& cta ho. TAp doan d6im{t vdi crc loei rui ro nhu: rui ro tln dung, rui ro thanh khoan, rti ro thitrudng (tluqc ph6n logithdnhnii ro kinh doanh vd nli ro ki6ng Ii€n quan d6n kinh doanh). Ngoii ra, Tep doin cfing chiu rui ro ho?tdong.
Quy trinh ki6m so6t n)i ro doc I6p kh6ng bao g6m c6c rii ro kinh doanh ching han nhu nhtng thayd6i cta.mdi uuong. cdng nghQ vA nginh nghA. Nhfng rui ro ndy duqc kiiim so6t bdi quy trinh x6ydgng k€ hoAch chi6n luqc cta Tap doen.
34. Rti ro tln dung
Rti ro tin dung ld kha n[xg xdy ra t6n th6t trong hoBt dong ngen heng cria t6 chtc tin dung do khdchhAng Lh6ng thuc hiQn ho{c kh6ng c6 khA nlngthuc hien nghia vu cia minh theo cam kAt.
Trcng qudtrinh qudn li rti ro tin dung, TAp doAn de ban henh oic chinh s6ch tln dUng ci[g nhu hudngdin thuc hien hoac kh6n8 c6 khd ndng thuc hiCn dA chuAn h6a cric hogt dQng til dung cta T{p doin.
TAp doAn ki6m so6t vd quin li flii ro tin dfng bing cich rhi6t lAp han mtc tin dung tuong tng voimuc dO rui ro me le-p doan c6 thA chip nhrin duqc diii voi m6i khdch hang va d6i ;6i m6i kh; vucilia ly., ngdnh ngha. Han mfc tin dung d-6i vdi m6i khich hAnE duqc rhidr l6p th6ng qua vi6c st dunghQ th6ng x6p fung tin dung, trong d6 m6i kh6ch hAng dr-rqc x6p losio mQt mnc dg rriiro. Mric dQ nayc6 thd sua ir6i vA cap nhat thudng xuy6n.
TAp doin da thi6t lap quy trinh soit xdl ch6t luqng tin dung cho ph6p ds beo sonl nhihg thay d6i vatioh hlnh tii chinh, kha neng rrd nq cia cdc bCn ddi l,c dua rr6n cdc y6u t6 dinh linh, dinh luqng.
35. Rti ro thi trutng35,1. Rtii ro tdi sudt
Rrii ro lei suAt ph6t sinh do c6 nh&ng thay d6iva lti sudt m doh hudng rl6n gid rrictacdc c6ngcu taichinh. TSp doen s€ c6 nguy co chiu rui ro l6i sudt do sV kh6ng tuong xtng hay ch6nh lQch gita ngdyd6o h4n ho[c ngAy x6c itinh l€i Ei suAt cta ti'i san vd ng phii tr.i vA cdc c6ng cu ngogi bAng irong mQtgiai tlogn nhdt dinh.
TOpdonn th'Jdng tian henh ddnh gi6 ch6nh lQch leisuit, so sAnh v6ic6c thirn dng trong nudc va qu6c16 d€ c6 nh0ng di€u chlnh kip lhdi. Them veo d6, viec 6p dung cdc quy trinh quAn ly di ro nqi b9cint trd n€n hieu qui hon nhd viec rrien khai HQ th6ng Qudn lj Viin Tlip rrung vA HS th6ng Thonhto6n Tap trun& theo d6 toAn b0 c6c giao dich v6n vA thanh todn cria Tip dodn dBu do HOi so chinhthUc hien. ViCc d6 cho phep TAp doan gi6m s6t hiQu qud hon cric bi6n d6i vA v6n ve gidm cAc sai s6tc6 th€ xAy ra cing nhu nhihS rhri luc phtc lgp khdng cdn lhi€t.
Phdn tich tdi sdl vd no phai ta heo thdi hen dinh lqi tdi s dt thtlc td
Thdi h+n dinh lai lei suAr thuc tti lA rhdi han cdn laitlnh ttrhoidi6m k6t th(rc nam tai chinh cho 16dinh lai lei su6t gin nhdt ho{c thoi h0n dio han cria c.ic kho6n muc tai sen va nq phdi tii, rty theo16 ndo den s6m hon.
ikiyeu
Cdc giA dinh vt diau kien sau d6 duqc 6p drrnttron8 phan tich thdi han dinh lqi tai suit thuc t6 ctacAc tii sAn ve no phei tri cta Tap doan:
' Tian mft; cic c6ng cu tai chlnh ph6i sinh ve tii sAn tti chinh khdc; g6p v6n, diu rudii h9a;cricdi sin kh6c (bao gdm tAi sAn c6 dinh vd tei sen c6 khAc) ve cec khoin ng kh6c dugc x6p logi vaokhoin muc kh6n8 chiu lii.
40
Nsen hnosTbuuDs mli C6 phir Bin viet Mlu B05 TCTD'HNThuydl mlnh bao c6o tli chlnh hqp nhdt qur 3 nlm 2020 (Ban hanh heo Thong tusitti ngly 30 thing m dm 2020 (t*p lh€o) 49/20t 4ry-NHNN ngoy 3 t thting 12 ndn 2014)
. TiAn gff tgiNHNNVN <iuqc x6p losivdo ti6n gti thanh todn dod6 ki hen dinh lei lsisuAt thuct6 duqc x6p lo4i vio khoan muc d6n mot th6ns.
. Thoi h?n dinh lei lri su6t thuc t6 cia chring khoAn dAu tu duqc tinh dlra tren thoi gian d6o hcnrhgc t6 rei thdi di6m kdt ftirc ky k6 toAn nam cta ttng loflichftngkho{n.. Thli hen dinh lai lEi suit thuc t6 cia c6c khorin ti6n gti t?i vd cho vay c6c t6 chtc tin dungkhec; cic khoAn cho vay khAch hing; c6c khodn ti6n gui vir vay cric t6 chi'c tin dung kh6c vA tian g&i
cta kh5ch hdng dugc &ic dinh nhu sau:
- Ciic khoan muc c6 lEi su6t c6 dinh trong su5t thdi gian cria hqp ddngi thdi h?n dinh lai l6i suitthuc 16 dtra trco tioi gian cdn lqi cta hqp d6ng tlnh tt thoi diAm k6t thic ky k6 to6n.
- Cec khoan msc c6 lai suit tha n6i: thdi hen dinh ]ai lai suAt thvc t6 dga tr6n ki dinh lei lai su6t
gin nhAt tinh tt thdi di6m k&rhnc ki k6 toan.
. fidihcn dinh loi l6isu6t lhuc t6 cia khoen mgc phet henh giiy tdc6 gi6 dua hen thdi gian d6o
ngn con lar cua ung loer glay to co gla,
'81l-tlIItj-li l
I
41
Ng!tr ttng Thuung m€i Cd phln BIr viitThuydt minh b{o cdo tii chlnh hqp nhir qur 3 nrm 2020qi ngly 30 thing 09 nI[| 2020 (ti€p lh.o)
Mlu X)s!/TCTD-HNBan hanh theo ThOng ht sij
49/20l4frr-NHNN nEAy 31 thinq l2 nnn 2014)
Qud h{o
TriCtr VND
1.664.15 r
Kt6ngchiu lei
TrieuVI{D
524.tEE
8.922
11.299
Duri,i Ithing
Tn r d6n3 th{ng
Tt tr6n 3d5r
6 thingTriQuVND
Ti, tr€u 6d6n
12 th{trgTrieuVI\'DTrieu VI\ID Trieu VND
Ti tr€r Id6n
5 oiETri$uVND
TrAr 5ntrm
TrtuVND Trigu VND
T6ugTgi trgly 30 thdtrg 09 DIln 2020
Tii sAD
l- r ren mar vang Dgc. oa quylI- Tien efi tai NHNNIII- TiAn gti rgi vd cho vay cec TCTD klec (*)V- Cec c6ng cu tdi chinh phai sinh vd cdc distu tdi chin} khdc (r)Vl- Cho vay kh6ch hdng (r)VII- Chrmg khoen dAu hr (+)
VIII- G6p viin, dau tu dni han (')Ix- Tii sen c6 dinh va bAt dong snn diu ru
1.089.8024.899.36t
10.613.250r20.000
524.1tt1.0t9.E027.t31.5411.238.180 400.000 500.000
4.922
. 1.t91.349
7t.94t 2.529.25E
r 5.021.56160.000
5.755.390580.000
4.015.526301.008
52t.416251.r02
460.I351.340.t65
3E.q2'4294.663.514
1.19t349
2.6012MX- Tni sAn C6 khec (a)
T6o9 tti s{nNq phni tl1n
I- Tiin gri'i cta vd vay ttr NHNN vd c6cTCTD kiAcII- Tian grii cua khSch hdngIII- Cec c6ng cu tai chinh phei sinh vd c6c
khodn nq tAi chini khdcV- Phet hanh gidy to c6 gi6VI- C6c khoin nq khecTSog trq phdi trtMri,c ch6rh !h9y ceE vfi liisudt trOi b{trg
Cdc cam k6t ngogi bing c,6 t{c itong rdimfrc ilo rbfy cirDvti Lai suit cta cdc Teistu vi c6ng ng (rong)Mrie chCtrh EhNy cim vdi hi su{t DOi,
ngosi bltrg
1.736.@9 1.265.016 16.122.413 16319.741 6.73s390 4.8r7.s34 772.51E 3.t20300 55.1t9.011
6.556.139 t.40t. t89 225.966 t.190.294
56.546 E.51t.735 8.19t.691 12.244.245 s.411.460 3.220.021 404 37.703.108
10 3.170 17.400 1.106.3E0 2.492.2401.20E.481
3.619.200r.20t.,r8r
1.265.027 t5.B4.aa4 9.603.056 12.487.611 6.517.840 5.712251 4M 50.72r.08'
1.736.099 2.999.989 1.587.529 6.716.685 (s.1s2.221) (t.10030q 9.939.743) 3.819.896 4.467.92A
1.513.r33 1-513.133
r.736.099 r.,$6.t56 1.s87.s29 6.116.6A5 G.152.221) (r.700.306) ({.939.743) 3.819.895 2.931.795
( ( ( ( (( ( ( (( ( ( ( ( ( ( ( ( (( ( ( ( ( ( ( ( ( ( ( (( ( ( ( ( ( ( ( ( ( t((((
NgSn htng Thuvng m[i C6 phitr Bttr VietThuy{l nitrh b{o c6o lti chlnh hqp nh{r qu, J nIm 2020
4i ngly 30lhdng 09 nIn 2020 (rl6p theo)
Mlu B05a/TCTDHN(Bah hdnh theo Thoig tr sd
a9/2014m-NHNN ngAy 3) thdng l2 ndn 2014)
35.2. Rni n tin tC
Rti ro ti6n tC ld loai nii ro ma gi6 ri cria cic c6n8 cv tii chinf bi rhay d6i xuar ph6r tir nhrn8 thay (t6ivd t1 gia.
TAp do}n duqc thenh tAp vi ho8t dong tai Viet Nam v6i ddng ti6n b6o cno lA Vl\D, d6ng tiin giaodich cilnh cria T$p dorin ciing li VND. CAc tei san Gi chlnh vd ng phdi t.A tii chlnh cria Tfp doAn chty€u bnngVND, mot phAn bing USD. Tuy nhi6n, mot s6 tdisan tAi chlnh vd nq phAi trd tdi chinh kh6ccria T{p doin lei bing c6c d6ng tiin khac ngodiMlD ve USD. TOp doAn dn dua ra mQt hgth6ng hqnmtu de qudn li trang thrii cta c6c ddng ri€n. Tr4ng th6i d6ng ti6n duqc qudn Ii dga trCn co sd hAngngiy vAchi6n ft-rvc phbng ngta rui ro dwc Tap doA; st dung dC dem b6o ring tr6ngthAicuacdc d6ngliCn duqc duy tri trong han mi,c da thi6r l6p.
Phin losi tai sAn vd ng phAi tri $i chinh theo loai tian de duqc quy d6i sang VND vao ngey 30 theng09 nEm 2020 nhu ssu:
dt
s
1*'.n
Cbi ti6uEUR iludj
quy a5iUSD iluot
quy a6ic{c rgogi h5i khdc
ilu.dc quy il6i long
Tti sinI- Tien mit vang bac, d6 qui 990 122.156 4.868 128.014
Il- Tian sti taiNHNN 25.526 25.526
lll- Ti6n gtitqi vd cho vay cdc TCTD kh6c 2.09E 2.038.835 5.032 2.04s.965
lV- Chtlns kho6n kinh doanhV- C6ngcU tii chlnh phdi sinh vic6ctii sAn
tei chinh kh6c(r.20s.620) (t.20s.620\
VI- Cho vay khdch hAng E94.429 t94.429VII- Chtns kho6n itiu tuIx- Tni sin c6 dinh vi bAt dons san diu r'rX- Clic tdi sen C6 kh6c 53.215 53.215
T6trg tli sin 3.088 1.92E.561 9.900 1.941.549
Nophii trd vt Y6r cht s6l btrul- TiEn gui cria vd vay tt NHNN vi cecTCTD kt6c
904.215 904.2t5
Il- Ti6n srri cta kh6ch hdns t.020 214.303 4.031 279.154
tll- Cdc c6nt c$ tdi chinh ph6i sinh vi c{ckioin ng tii chinh khdc
V- Ph6t hdnh cidv td c6 ci6VI- C6c khoan ng kh6c 5t8 5E8
T6trq ng phii rA vd v5n chri s&h&u r.020 1.179.106 4.031 l.lE4.l57TrBtrc rh{i ti& t€ nol ba;i 2.068 149.455 s.859 151.3v2T4Dg th6i dAn tO ngoei bing (10.966) (414.Es2) (s00) (426.3r8)
Trelc th6i tiEtr ib n6i. reoqi bi; (t.E9E) 334.603 5.369 331.074
4i
Nstn httrs Thuutrg mriC6 phAn Btn vietThuydt minh bio c6o tti chlnh hgp nh6t qur 3 n5m 2020
hi ngay 30thdtrq09 nam 2020 (ti€p lheo)
35.3. Rti to lhanh *hodn
M5u mss/TCTD-HN(Ban hanh theo Thang hr sii
49/20I4/TI-NHNN ngdy 3l thtng l2 nnn 2014)
Rti ro thanh khoen |d rui ro TAp doAn gip kh6 klln trong viec thuc hien nhang ngh-ra vu cho cAc
khoin nq phii tre rli chlnh. Rti ro thanh khoAn phdt sinh khi Tdp doen co thA kh6ng di khA nnng thuchipn nghia vu lri nglJrinh0ng khoAn ng phai tredichinh ney d6n hgn d nhirng th&i di6m blnh thudne,ho{c kh6 khen. G gidm thi6u rui ro thanh khoin, TAp doAn phdi tuy dong tt nhiAu ngudn da doogkhdc ngoAi ngudn v6n co bAn cta Tgp dodn, d,5ng thdi Tgp doAn cAn c6 chlnh s6ch quin l, tai s6r c6tinh thanh khorn lbh ho?t, lheo d6i ddng tiAn tuong lai va tinh thanh kioin hdng n8Ay. Top doen cingcAn d{nh gi6 ddng tiAn dg kidn vd khi ndng sin c6 cta tAi sin il6m bio hign tai trong truonS hqp cAn
huy ilQng th6m ngudn v6n.
Rti ro thanh khoen cbn irugc han ch6 thong qua viQc nim gi[ mQt s6 luqng l&r lian mAr vA cAc khoAn
tr.rong duong tiin dudidengGikhoAr tiin guirhanh loin Bic6c td chi.c tln dune kh6c,cdc khoAn ti6ngrii Qi Ngin hAngNhA nudc va c6c t6 chtc tin dung kh6c v{ c6c gi6y td c6 gi6. Cdc ti lC an todn c6tinh d6n y6u t6 rrii ro cfrng duqc st dsng d6 qunn l! rni ro thanh khoin.
Thdi gian dao hqn cria c6c tii sin vd nq phei Fe th6 hi6n thdi han cdn lai cta tdi san vAtinh tt ngay lip b6o c6o tii chinh hqp nhdt d6n khi thanh lo6n theo quy dinh troog hqptrong di6u khodn ph6t henh.
nq phai trdd6ng hoic
Cric giA dinh vn diiu kiCn sau duoc ep dung trong phen tich thoi gian d6n han cria cdc tii $n vA ngphei trd cia TAp doAn:
.. Ti6n Bui tai NHNNVI{ dr-rgc x6p vrio logi tiin gti thanh to6n, tronB dd bao g6m lian gtidytrii.bet buoc. 56 du cta ti6n gti dU lrft bAl buoc phu thuoc veo lha'rh phdn vi kj,hen cia c{c khoin ti6ngti khAch hing cta TAp dodn.
. Thdi gi6n d6n hgll cta c6c khoefl tiCn grii tai va cho vay cac t6 chic rin dung kh6c, c6c c6ng cUtii chlnh ph6i sinh vi clic 6i sdn tAi chinh khdc va cdc khoAn cho vay khich hins duqc xdc dinh dFavio ngAy d6n hqn cta hqp ddng quy dinh. Thoi gian dEn h4n thyc t6 c6 rhl rhay"d6i ao cac tnri uiccho vay dugc gia h4n.
. Thdi giar d6o hen cta chtng khoen dAu tu duqc tinh dtra ren ngdy d6o han ciartng loai chtngkhoin.
. Thdi gian d6n h6n cta cdc khoin dlu ru g6p v6n mua c6 phin dugc coi ld tr€o 5 n[m do ceckhodn diu tu niy kh6ng c6 thoi gian ddo h6n xr{c dlnn va f6p Aoin cOi, ainh n6m gir lau dAi.
. Thdi gian d6n hcn cta tdi san c6 dinh dugc xAc dinh dua vio thdi gian su dung hiiu lch cdn laicria GisAn.
' Cdc kho{n tidn gui, tiAn vay cia c6c t6 chtc tin dung vd c6c khoAn tiAn g&i cda kh{ch hAngduqc xAc dinh dtIa vio tinh.ch;t cia cac khoan ndy hoEc thoi gian d6o han ren hqp d6ng. Tdi khoenti6n gti thanh todn tt c6c t6 chlrc tln dung khec vA tiAn giri thanh to6n duqc thuc hien giao dich theoy6u cdu cta khdch hdng vi do do dtrgc x6p logi kh6ng k, han. Thdi giar d{o han d6i vdi cAc khoenvay vd lien 8&i k, hen duqc x6c dinh d[a tr€n ngdy drin hgn theo hqp ddng. Trong thgc 16, cAc khodnndy c6 th6 dugc quay vdng vA do d6 duy trl trong thdi gian ddi hon thdi gian d6o hgn ban dAu.
44
( ( ( ( ( < ( < ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( { ( ( ( ( ( ( ( ( ( ( ( ( ( ( (
Ngln hlD8 Thuung m{i C6 phAn Btr Vif.Thuy6t trlltrh b6o c6o tti chlnh hqp trhAtquy 3 nIn 2020 tai ngly 30 thlrg 09 olm2020 (tiaP theo)
Tti Dgty 30 ttitrg 09 rtE 2020
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49/2014ry-NHNN ngay 3) thdng 12 nnn 2014)
Don yi ttnh: deu YN
STI Chl ti6u Thuy6rminh 30/09n020 3U12t2019
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II Tidn qii tsi Nstn hine Nhl nudc Viot Nam v-2 1.089.802 929.141
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3 TAi sen thu6 TNDN hoen tai249.1E44 r28.E05TAi sAn c6 khic
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III Tian cti ciia kh{ch hAns v-12 31.86.224 35i49.792
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3 ch€nh lech ti si6 h6i do6i 944
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6 Lqi ich cria c6 d6ns thiAu s6
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Ngen hing Thurrng mti C6 phln Btn vie.Btngcan d6i kt toin rltng quy 3 t0i ngly 30 th6ng 09nlm 2020 (tEp theo)
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NGItrAWNgT$MAN VIII-3I 19.203.431 32329,916
I Bdo lEnh vay v6n 130.119 130.719
Cam k6t giao dich h6i doai 11.161.748 30.695.339
Cam k6t rnua ngogi tQ 464.t79 2.064.5E8
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STT Chi ti6uThuy6tminh
QUY 3Lf,v k6 tir irAu nIn d6n
cuor qtry rayNdlD 2020 NID 2019 NIm 2020 NIm 2019
IThu nh6p l6i vA c6c khoen thu nheptuong tu
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2 Chi phl lei vi c6c chi phi tuong tv vt-18 7t5.Et 0 722.129 2.431.704 2.100.852
I Ihu nh0p lni thuin 216.651 270.441 790.7E8 6t8.0t0
3 Thu.h6p tri hott dong dich vrr 28.379 22.660 77.004 68.442
4 Chi phi hoet dong dich vu t0.672 1.401 32.01I 24.925
II Lei thuAn tir ho+t dong dich vU vI-19 11.101 15.259 40.E,3 43.511
III Lei thuln tt ho+t ltorg kinh doerhneori h5i
vr-20 4.484 (42E) 25.s2S 19.r94
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5 Thu nhAp tir hoet ilong kh6c 7.315 n.754 16.972 32.t',t2
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VII Thu nhflp ttr g6p v6n, mue c6 phAn vI-23 115 r75
vIIr Chl phl ho dong vt-24 200.710 217.816 601.941 630.073
IxLqi nhu$n thuAn tir hogt itong kinhdotnh tn fc chi phidg phdng rti rotir dutrq
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7Chi phi thu6 thu nh6p doanh nghiophien hAnh
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8 Chi phi rhu6'fNDN hoafl hi17.00JXII Chi phl thu5 thr nhAp dornh nghiep vI-26 15302 7.421 21.617
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02 Chi phi lai vd c{c chi phl t'rong tu da tr6 (2.207.124) (t.99s.287)
03 Thu nhap trr hoat dong dich vu nh6n duqc 40.993 43.51'7
149.269 60.10704Ch6nh lpch s6 tien thuc thu tt hoat dong kinh doanhngofli tC, chfne kho6n
05 Il.tl6 13.016Thu nhap kh6c
415 1.41406Ti6n thu c6c khoen ng d, duar xt li xoa, bt dip bingnguon rur ro
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( 163.500)
I75.584
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Nhiirg thsy d5i va c6ng nq hott itotrg
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(663.060)16 (1.245.0t6){Ciam)/rEnB cec khoen riEn gti vi vay rt c6c 16 chtctin dqng kh6c
331.597t7 2.486.436Tnng(gidm) tiAn grii cua khech heng (bao g6m ca khobflc Nhe nudc
t8 L166.414TIng (giam) phat hdnh giAy td c6 gin
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06 Tian chi ra do b6n, thanh ly b6r dong sar diu tu (+)
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nh6t h ngiy 25 th6ng 04 ndm 2019. Gi6y Chfng nhAn D[ng ki Kinh doanh do Sd KC hoech va Diu t(lThanh ph6 H6 Chi Minh cdp.
Ho_at dOng chinh cria NBan hang le thsc hien cT Blag 9ich.n4n. tfnF. bao sdm ho?t dong huy dong vn
nlan tian gii ng5n han, trung han ve deihen ttc6c t6 chic ve ci nhan lhdc nhau; cho vay ngdn han.lrunghan vd ddi han d6i voi cric t6 ch(rc vd c,i nhin khic nhau tr6n co so tinh chit vi k{rri ning ngudn v5n ctaNg.An hang; thgc hien c6c giao dich ngoei tO; c6c dich vu di trp thuong m4i qu6c t6; chi6t kh{u thuongphidu, tr{i phi6u vd c6c gi6y to c6 gi6 kh6c; cung uog dich vu thanh to6n vi cec dich vu ngen hing kl|ecdugc NSan hAng Nha nudc Viit Nam cho phdp.
2. v6n diAu l{v6n di€u lf bar diu cna NBan hang do c6 d6ng g,6p la 5 ry d6ng \d duqc b6 sung lheo lirng thoi ki. s6v6n didu E cta Ng5n hdng tai thdi didm 30 thAng 09 nam 2020 le L tTl d d6ng (Ngay I I thdng 12 nam
2019 le 3.171 rj' ddng).
Thdnh phdn HQi iling qudn tri, Bon Ting G tn i!6c vd Bon kiim sodt
EOi it6og Qunn tri
Ben T6ng Gidm d5c ong NgO QuanS TrungBi Nguy€n ThiThu Hi6ng L6 VIn Bd MudiOng Pham Anh Tt6ng Lf C6ng Nha
Bi Phan Thi H6ng LanOng Le Hodng NamBa Nguyen Thi Thanh Thty
6ng t€ Anh TdiBd Nguy6n Thanh PhugngOng N96 Quang Trung6ng NguyEn NhAt Nam
6ng Vuong C6ng Dfc
Ong Ph?m QuanS Kh6nh
Chn tichThinh vi€nThdnh vi6nThdnh vien(tn nsdy 26 th6ng 06 nim 2020)Thanh vi6n(tt ngdy 26 theng 06 n5m 2020)Thdrh vien doc l6p(ti nSAy 26 thdng 08 nEm 2020)
T6ng Gi6m d5cPh6 T6ng Giem d6cPh6 T6ng Gi6m d6cPh6 T6ng Giem d6cK6 toen trudng
Truqng banThenh viCnThanh viCn chuyen tr6ch(tt nBdy 26 th6ng 08 nem 2020)
7
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it
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Nsln ttngThuung nti Cd phdn B6n vietThuy6t mlnh bdo cro tli chlnh riSns quy.lkdi thtc ngty 30lhang 09 r!m 2020 (ti6p theo)
MIu B05I/TCTD(Ban hdnh theo Thdns tv sd
49/2014m-NHNN hgiy t I thnng 12 ndn 20t 4)
Ti lC % .d htuv, quyetr Dreu quy€I
c'ir NgAr hlng3U09n020 3ynn0t9
3. Dia di6m vI m{ng luti hogt ilong
HOi sd chlnh cta Ngan hdng dit t+i Tda nhA HM Town, 412 Nguy6n Thi Minh KlEi, Phudng 5, QuAn 3,Thnnh ph6 H6 Chi Minh, Vi€r Nam. Tsi nBny 30 th6ng 09 nlm 2020, N86n hAng c6 I rru sq chlnh, 25 chinhenh ve 45 phdng Siso dich tr€n tonn qu6c (tei ngny 3l thAng 12 n[m 2019, Ng6n heng c6 1 tru so chinh,25 chi nh6nh vA 44 phdng giao dich trCn toen qu6c).
4. C6ng ty con
Tgi ngAy 30 thdng 09 ndm 2020 vd ngdy 3l theng 12 nem 20t9, Ngan hAng c6 mot c6ng ty con nhu sau:
Linh vgckinh doerh
C6trg ty conc6ng ty TNHH Mot drdnh vicn 031 l40l0ll Quen Ii 100% t00o/o
Quen Iy Ng vA Khai th6c TAi san tni san
- Ngin hing Thuoog mgi C6phan Bin Viot
Hoet don8 chinh cria C6ng ty con ney ld ti6p nhan, quen ly cdctii sen dam beo ng vay lien quan den cdLc
khoen nq da xu li, thu hai nhanh nhit; ban cec tei san bdo dAm ng vay thuoc quyAn dinh doat cta Ngenheng thuong mei theo gi6 thi trusng theo hinh thric phi hqp v6i quy dinh cta phdp luAt; xt li tai sAn beodim ng vay bing c6c bien ph6p thich hqp; cric hoat dong qu{n li di sen dim beo kh6c phi hqp v6i quydinh cria phnp luit.
Ngdy 16/0212012, NHNN ban hAnh q[y6t dinh s6 ZtOlqO-NfnOt ctrdp thuan vi6c d6i tCr tharh C6ng ryTNHH Mot thdnh viCn QuAn ly novd khai thec tai san - NBen hang TMCP Ben Viet.
5. T6og s6 cdn bg, c6ng nhir vi6u
Tai ngiy 30 th6ng 09 n[m 2020, Ngen hAng c6 1 .132 rll:,er. vier, 0l/1212019: I .780 nhan vien).
TAr cOEg ty Gidy Chtng nhinDnng kj
Dornh nghiCp
8
NgCn hlng Tltuvng mgi C6 phin Ban VlitThuydt minh b6o c{o tAl chlrh rl€n8 qur 3k& thtc rgly 30 th6ne 09 nnm 2020 (ti6p theo)
lI- Ki k6 todn, ilon vi lidn 4 si d+ng trong k6 to6n
t. Ki k6 todn trrm
Mtu B05'/TCTD@ah hAhh heo Th6aa i. sd
49/201 4/TI-NHN N ngAy 3 I th,tng 12 ndn 20 t 4)
Ki k6 to6n nEm cia Ngan hang Ia ti n8iy Ol rheng 0l d6n ngiy 31 th6ng 12.
2. Ddtr vi ti6n te h?ch to{n vI trlnh bly bdo c{o
Don vi tian tC sir dung trong c6ng tAc k6 to6n cta Ng6n hang Id ddng ViCt Nam ("14,,1D")..Theo Th6ng tus6 49,2014/|T-NHNN. cho muc dich I6p b6o cao di chinh ri€ng giria nien dO nay. cec s6 tieu duqc limtrdn d6n hdng lri+u vA rrlnh bAy lheo don vi triCu ddng Vifr Nam ( 'triiu ddng"1.
III- Chu6n mp vt ch6 dO k6 todn rp dgog
t. Chuin m\tc vA ch6 dO k6 to6r dp dunB:
860 c6o tai chinh riCng duqc Bp theo c6c Chu5n mgc K6 to5n Vi€t Nam, ChA dO K6 todn Viet Nam iipdung cho c6c T6 chric tin dung do Ngen hangNha nudc Viet Nam ban hAnh ve c6c quy dinh ph6p li c6li6n quan d6n viQc l$p vd tdnh bay beo c6o tai chinh. C.ic chuin muc vi quy dinh phdp ly ney c6 th6 khacbiel ll€n mol s6 khii cenh trang y6u so vsi c6c Chuin muc 860 c6o Tei chinh Qu5c tE ciing nhtr c6cnguy€n tic vA chuAn m\rc k6 toen dugc rhta nhan rQng rai d cec qu6c gia kh6c. Do d6, b6o ceo tai chinhriCng dinh kCm kh6ng nhim muc dich phdn 6nh tirh hiflh tai chinh ciua hqp nhAt, k6t qua hoqr dong kinhdoanh chua hgp nhit va cdc ludng luu chuydn tiin t! chua hqp nhit theo cnc nguycn tic vA th6ng lf k€to6n irwc thrra nhAn rong rAi o c6c nudc vd cdc quy6n tei phiiLn khAc ngodi ph0m vi Viet Nam. Hon nii4viec st dUng cdc b6o cio ney kh6ng nhim da,nh cho nhihg d6i tugng su dung kh6ng duqc bi& vA cdcnguy6n tic. lht luc va thdng le kd toen cta Vi9l Nam 6p dgng cho cdc Tii chic tin dung.
Beo clio rai chinh riCDg qui I nam 2020 cia NgAn heng duo. c tip pht hqp voi H€ th6ng k6 toan cAc 16
chric tin dung ViCt Nam th€o Quy6t dinh s6 4792004/QD-NHNN ngAy 29 th6ng 04 nam 2004 vn Th6ngr,r s6 r o/20 r 4frr-NHNN nsdy 20 rheng 03 ndm 20t4 b6 sung, sia d6i Quy6r dinh s6 4?9/2004/QD-NHNN; Quy6t dinh s6 I6I2007/QD-NHNN ngay l6 rhdng 04 nam 2007, Th6ng tu s6 4gl2ol4iTT-NllNNsua d6i, b6 sung mgt s6 diau khoAn cria Ch6 dO bdo c6o tai chinh d6i voi 16 chic rin dlng ban hdnh kCm
theo Quy6t dinh s6 I612OO?/QD-NHNN cta Th6ng diic Ngdn hdng Nhd n'r6c viet Nsm vi HC rh6ngChuAn m[c k6 toAn Viet Nam do BO Tei chiDh ban hdnh, ChuAn muc K6 to6n ViCt Nam s6 27 - Beo ceotii chinh giila ni€n dQ vd c6c Chuin muc K€ to6n viet Nam do BO Tdi chinh ban hdnh.
2. Cds&do ludrng
C6c beo cdo tdi chinh ri6ng quy 3 n6m 2020, n8oai tru brio cdo luu chuy6n tian le ri6n8. duqc l6p lrdn coso d6n tich theo nguyCn tac gie g6c. 860 cdo luu chuyen li6n te ri€ng duqc lip fieo phumg ph6p lructi6p.
IV- Chinh stch k6 toiD dp dong
1. Cdc gieo dich birg rgogi t0
TAt cri c6c nghiep vu phdt sinh cta Ngan hdng dugc h?ch toen theo nguy€n te. Cac khoen muc tiin tC c6g6c ngogi tQ duo3 quy d6i sang \4!D theo ti gi, giao ngay 4ithdidi6m cu6i ngay ldm viec cu6i ctngctakj k6 todn n6u tj gi6 nAy chenh rcch nhd hon 1% so v6iti gi6 binh quen gia quy6n rnua vA b6n cta ngdylam viec cu6i ctng cta kj, k6 toen, trudngnqp{ gi6 giao ngsy tgithdi di6m cu5i ngdy ldLm viQc cu6i ctngcte kj' k6 todn chanh lech lon hon ho{c bing 1% so vdi ti gia bloh quan gia quyin mua vA b6n cria ngdylem viec cu6i ctng cria kj k6 lodn rhi Ng6n hdng dtng ti gi{ binh qu6n Bia quyen mua va bAn crla ngayhm vie€ cu6i ctni cia ky k6 to6n. C6c khoen muc phi riin ti c6 g6c ngoei tC duqc quy d6i ra VND theoti gi6 t€i rgdy phdt sinh nghiep vU.
C6c giao dich li€n quan it6n thu nh{p/chi phi binS ngoai te duqc quy d6i seng \4,ID theo ti gii binh quan
mua vd b6n chuy6n khoan giao ngay tai ngey ph6t sinh giao dich. Ch6nh lech ti gi6 do d6nh gid lai cdc tdisdn vi c6ng ng bing ngo?i tC sang VI',1D tei nBey b6o cio hdng theng duqc ghi nhan vao tai khoir "ChenhICch ti gi6 h6i doei; t;r bang ca'r d6i k6 toan ri6ng vA iluqc ghi nhan vdo beo ceo k6t que hoat d6ng kinhdoanh rieng vao cu6i ki ki! torin ntrm.
j\i1
ltil
:lt
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9
Ngtn hlogThuorg m+i Cd phin Bdn VietThuy6t mlnh b6o clo tll chlnh ritng quy.lk6r th[c ng]y 30 rhlng 09 nlm 2020 (ri6p rheo)
MIu B05a/TCTD(Btu hdnh theo Th6np tv sd
49/20 I 4m-NHNN ngdy 3 I thnng I 2 hdn 20 I 4)
2. Cdc c6ng c{ tii chlnh ph6i sinh
Cric hqp d6ng lci hen tiSn tQ vd uic hqp dSng ho6n d6i ti6n te dusc ghi nh6n trong blng cen d5i k6 b6nriCng theo,gi6 tri hqp d6ng. Ch6nh lQch gi{rc s6 luqng tian tO cam k6t mua/ber theo ti gi6 ghi tren hgpd6ng ve s6 luqnA tian le du.sc quy d6i theo ti gie giao ngay tai ngiy hi6u lgc cia cdc hqp d6ng ky hantian l+ vd hqp d6ng hodn d6i ri6n G d'JoJ ph6n b6 vAo b6o c6o k6t qui hogl dQng kinh doanh riang theophuong phip duong thing trong thoi Bian higu lyc cta c6c hgp ddng nAy.
Si5 ducta hqp d6ng kj han tiio t0 dugc dinh gi6 lai theo ti gia giao ngay vdo cu6i m6i thdng. Lei,/15 chuathuc hien duqc ghi nhAn v.io chenh lech ti gi6 h6i doei tren bdnB can d6i kd todn cu6i m5i th6ng vi duqckilt chuydn vao b6o c6o k6t que hoat dong kinh doarh vio thdi diAm cr.:6i ki k6 todn nam.
3, Cho vry khdch hAng, host dong mua bdn nq
CAc khodn cho vay khdch hdng iluqc trinh bey lheo s6 du nq g& trt dldu phdng fliirotin dung. DV phdngrui ro tin dqng bao gdm du ph6ng rui ro tin dtrng cU thA vi dU phdn8 rti ro tin dung chung.
CAc khoan cho vay ngin han ld c6c khoin c6 thdi han cho vay du6i I nem tinh tL ngiy giai ngan. CickhoAn cho vay trung hqn c6 thoi h?n cho vay ti I nim d6n 5 ndm tinh tir ngdy giii ngin. C6c khodn chovay dni hgn cd tidi han cho vay tren 5 nam tinh t'i ngey gini ngen.
C6c khoAn vay duqc dirrg ghinhgn khi quyin lqitheo hqp d6ng cta NgAn heng d6i vdi cic d6ng tian ph6tsinh tt cAc t<hoen vay nAy chirn drrt, hal khiNgdn hdng chuyiin giao c6c khoin vay nAy bing mQt giaodich mi phdn lon nii ro vi Isi ich gin liin v6i khoAn vay tlugc chuyCn giao cho ben kh6c.
Viec phen loei nq ve lap d!, phdng nii ro tin dvng duo. c thVc hi€n theo Th6ng tu 02 ve Th6ng tu 09 nhutrinh bey sau dey:
a PhEn logi nq cho val *hdch hdng
Vi6c phen loai nqcho cAc khoen ti6n gnic6 ki h4n vi cho vay cric t6 chric lin dung kh6c, tflii phiiiu doanhrghiep chua ni€m y6t, cho vay khach hang va c6c khoin nq da b6n nhung chua thu duoc tian (Boi chungld "c6c kho{n nd) duqc tlruc hiCn theo phrrorg phep dga tr€n y6u d dinh luqng duqc quy dinh tai Diaul0 cia Th6n8 tu 02 nhu sau:
Nh6m Tinh trgng qud htnI Nq dt ti6'r
chuin(a) Ns lrong han ve duqc d6nh gi6 ld c6 kha nlng thu h6i day dri ce nq g5c
vd lai dtng han; hogc(b) Nq qun h{n duoi l0 ngey ve dugc d6nh gie Ia c6 khe nlng rhu hdi day
dn nq g5c vi lei bi qu6 h?n ve thu h6i iray dt ng g6c vi ldi cdn l4i tltngthdi h?n.
2 Nq cAnchn y
(a) Nq que han tir 10 ngiy d6n 90 ngdy; hoic(b) Nq diau chinh k, hen trd ns lAn diu.
3 Nq du6i ti€uchr.rrin
(a) Ng qu6 h$n tu 9l ngny diin 180 ngdy; ho{c(b) No gia hgn nq Gn dau; hofc(c) Nq duqc miAn hotrc giAm lai do khdch hing kh6hg dt khd ning tre lei
diy dt theo hqp ddng tin dung; ho[c(d) Nq thuoc mot trong oic truong hqp seu day chua thu hdiduqc trorg thdi
gian dudi 30 ngdy kii tri ngAy c6 quy6t dinh thu htii:. Khoan nq vi pham quy dinh lgi cdc khorn l, 3, 4, 5, 6 DiA.' 126 LuAt
cec t6 ch['c tin dung; ho{c. Khoen nq vi pham quy dinh tai cec khodn l. 2.3.4 DiAu 127 LuAl cAc
t6 chtc tln dUng; ho{c. Khodn nq vi phgm quy dinh tai c6c khoan l, 2, 5 DiAu 128 Luft c6c
t6 chtc tin dfn8.(e) Nq trong thdi hen thu h6i fieo k6t luan thanh lra.
10
NgSn h.trgThuorg nCi C6 phln Bin VlCtThuydt minh bno cao tAi chlnh ritng qu, Jk6t thic ngly l0 rh{ng 09 nIn 2020 (litp theo)
Mlu B05,/TCTDtBan hanh heofhtinq M sa
49/2014/TT-NHNN "gay
31 thing 12 ndn 2011)
Nh6m Tinh trstrq qu6 hqn4 Nq nghi ngd (e) Nqquah?nOltl ngdy d6n 360 nsdy; hoic
(b) Nq cqc;u hilhdihan trA nq lAn diu qud ha, duoi 90 ngiry lheo llloi hantra nq duoc co c6u lai lCn dAui hoac
(c) Nq co c6u hi thdi h4n trA nq lAn tht hai; hotrc(d) Khodn ng qu) din,' lai diam (d) cia Nq du6i li6u chu;n chua lhu h6i
duqc trong thdi gian tt 30 ngdy diin 60 ngay k6 tt ngdy c6 quy6t dinhthu hdi; ho6c
(e) Nq phAi thu hdi theo k6t luan thanh tra nhung qu6 thdi han thu hdi theok6t luan thanh tra d6n 60 ngiy mi v6n chw thu hdi dugc.
5 Nq c6 ktlenang mat von
(a) Nq qu6 han tren 360 ngdy; hoic(b) Nq cociu lgilhoihen trd nq lin.diu qu6 han lt 90 ngay rs l€n theo thoi
hqn trA nq duqc co ciu loi lan deul hoac(c) Nq co c6u lei thdi hen trd no tan thi hai qu6 han theo thdi hfln trd nq
duqc co c6u lai lln thf hai; ho6c(d) Ng co c5u loi thdi han tri nq lAn tht ba trd l6n, k6 ca chua bi qrla han
holc da qu6 han; hoic(e) Khoen nq quy dinh tai diCm (d) cta Nq dudi ti€u chuan chua thu h6i
dusc rong thdi gian trcn 60 ngdy kd ti ngdy c6 quy6tdlnh th'., hdi; hoa"(f) Nq phii thu hdi theo kdt luan rhanhtra nhung qu6 thdi hgn thu h6i theo
k€t luAn thanh tra trcn 60 ngiy me van chua thu hdi d'rqc; hoac(g) Nq cta Lh6ch hang li t6 chic tin dung dusc NIINNVN cong b6 dlt veo
tinh tqng ki6m sort dic biCt, hoAc chi nh6nh ngan hang nudc nBoii biphongt6a v6n vi tdi sAn.
D6i vdi cdc khoen trd thay cam kiit ngo4i bdng, Ngen hang ph6n loei nq dga tr€n sii ngiy qu6 han tinh tirngAy Ngen hdng thgc hi€n n8hia vu theo cam k6t:
. Nh6m 3 - Nq dudi ti€u chuAn: n5u qui han dudi 30 ngey;
. Nh6m 4 - Ng n8hi ngo: n6u gud h6n tt 30 nBAy dan du6i 90 ngd):
. Nhdm 5 - Nq c6 kh6 ndng mel v6n: nCu qud hen tir 90 'rgny
lrd l6n
Truong hqp mot khich hang c6 nhiAi hon mot khoan ng v6i Ngan hdng mA c6 biit ki khodn nq oeo bichuyen sangnh6rn ng co rui ro cao hon thiNgen hi,ng phan loei cec khodn ngcdn lai cta kh6ch hang d6vdo nh6m ng c6 rii ro cao hdn tuong tng v6i m6c d0 rui ro.
Khi Ngan heng tham gia cho vay hqp v6n kh6ng phai vdi vai rrd Ia n8an hanS diu m5i. NgAn hdng thvchien phan loai c6c khodn ng (bao g6m cA khoAn vay hqp v6n) cta kh6ch hdng d6 vao nh6m rii ro cao hoD
tiifa d6nh gie cia ngan hang diu m6i, cac ng6n hang tham gia cho vay hqp v6n vn ddnh gi6 cta Ng6nhdng.
N86n hdng cfing thu thop k6t qud phin loei ng it5i vqi kh6ch hAng do Trung 6m Th6ng tin lin dung thuocNHNNVN ("CiC') cung c6piai irU aiim phan loai ns dA diau chinh k6t qud tli phen loai ns. TrudnBhgp no vd cam k.l ngogi bdng cria khAch hing duqc phen loei vao nh6m ng c6 mtc d9 rr)i ro thip hon
nh6m ng theo danh sich do CA cungcip, Ngin hAngiiiu chinh k6t quri phin loai ng, cam k6t ngoei bdngtheo nh6m ng <ltrgc CIC cung cip.
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17
Ngtn hlngThuong m{iCd phin Btn viC(Thuy€t mltrh bto c6o tni chtnh riSnq qut 3kdt th6c rgly 30 th6ng09 ntIn 2020 (tidp theo)
Dyphbng nii ro n dgng c( hlTh€o Th6ng tu 02 vi Th6ng tu 09, dg phdng cu_the duqc x6c dinh dua tr€n k6t que ph6n loai Dq va d dungg6c cta c6c khodn ng t4i ngAytAmvieccu6i ctngctaquy trudc. Ricng d6i vdi quicuiiictng.duphdng cu tha duqc xdc dinh dva tr€n k6t qud ph6n loei ng vd s6 du nq g6c cta cAc khoan nq tai nBAy Bmviec cu6icing cta thang I t. Du phdng cu thA dugc x6c dinh dua tren viec sidung cec ti lC dlr phdnS sau
dey d6i voi s5 du nq giic sau hhi trt di giA tri tAi sin bdo dem da duqc khAu trt. Ti le drr phdng cu thdcho timg nh6m nq dugc quy dinh nhu sau:
Ti te dq phdns c+ th6
0%5%
200/"
50o/o
t00v.
Mlu B0SdTCTD@o" hanh heo Thdng tt sd
49/2014m-NHNN ngdy 3l thdns l2 nnn 20l l)
b.
Nh6m I - Nq di ti6u chuAnNh6m 2 - Ng cin chri !Nh6m 3 - Nq duoi ti6u chuanNh6m 4 -Ng nghi ngdNh6m 5 - Ng c6 khi nrng mAt v6h
Ci6 tri tdi san beo dem duorc khiu trir theo ry le quy dinh tai Khoen 6, DiCu 12 cta Th6[g tu 02.
c, Dtl phdng rii to lin d(ng chung
Theo Th6ng tu 02, mot khoan dl, phdng chung.cfinS duqc lAp v6i mric bing 0,75% t6ng sii du crla c6c
khoen ng triJ cdc khoen tien gti vd cho vay cec t6 chtc tin dung kh6c ve cAc khoen ng duqc phin loei veonhdm nqc6 khd ning mAt viin hi ngdy lam viec cu6i ci'ng cta quti tru6a hodc t{i ngdy ldm viOc cuSictngcta th6ng 1 I diiivdi quy cu6i ctng cia k' k6 toin nam.
d. Xt l! ng xiu
Ng x6u li c5c khodn n(r thuQc c6c Nh6m 3, 4 ve 5.
Cec khoin nq xiu duoc xt ly nii ro tin dunS theo quy6t dinh cta HOi d6ng Xt ly Rrii ro cta Ng6n hAng
sau khi da xem x6t th6y mqi n6 luc cAn thi6t dB thu hdi khodn nq, bao gdrn ci c6c hanh dQng ph6p f dAu
kh6ng c6 k6t qua.
CAc khoAn ng xiu se duqc xt Ij bing ngudn dg phdng khi duqc phan loai veo Nh6m 5 hoAc khi kh6chhAngvay bi ph6 sd ho+c gini thA (d6ivoitnrdrg hqp kh6ch hAng vay lA t6 chuc, doanh nghiCp), hoic khikhach hdng vay ch€t ho{c mat tich (d5i vdi truong hqp khech hdng vay Ece nhAn).
Crc kiodn nq xAu d6 xt l! bing ngudn du phdng duqc theo ddi d tei khodn ngoai bdng. C6c khodn ti6nthu dugc tt cic kho6n ng x6u dd xrl l!, bao g6m ce tiin tt viOc b6n tei san bAo dAm cUa cac khoA ng xiudo, sE d'rqc ghi nhan trong b6o c6o k6t qua hoet dong kinh doanh ri6ng khi thuc nhan.
e. Bdn nq cho Cdng ty TNHH MOt thtnh fiAn Qtdn tj tdi sin cio ctic Ti chth lin.tpDB Yiet Noh(tyA"t c')Ngan heng thuc hiCD b6n ns lA cac khoAn cho vay klech hnng cho VAMC theo Nghi dinh s6 53/20l3ND-CP do Chinh phrt ban hdnh ngdy I8 thdng 5 ntrm 20 13 ('Nghi dinh 53), Nghi dinh s6 342OI5ND-CPdo Chinh phrl ban hdnh ngAy 3l theng 3 nem 2015 sria d6i vd b6 sunB mot s5 diAu cria Nghi dinh 53
("Nghi dinh 34"), Th6ng tu s6 l9,2Ol3lfT-NHNN do NHNN\4,i ban hAnh ngay 6 th6ng 9 nam 2013
C'Th6n8 tu 19"), Th6nB tu s6 I4l20 ts,rrt-N HNN do NHNNVI{ ban hAnh ngay 28 th{ng E nlm 2015("Th6ng hr 14"), Th6ng tu s6 08/20l5fm-NHNN do NHNNVI,,I ban hdnh ngdy 16 th6ng 6 ndm 2016('Th6n8 tu 0E"). Th6ng tu s6 09/20I7Im-NIINN do NHNNVN ban hdnh ngey 14 thent E ndm 2017("Th6n8 hr 09") vA viQc sta d6i, b6 suflg mot s6 iliau cia Th6ng tu 19 vA xuir tod'] khdi bArg cAn d6i kiitodn theo cec huong dan trong C6ng vtrn si5 849g/NHNN-TCKT do NHNNVN ban hdnh ngdy 14 th6ngI I nirn 2013 ("C6ng vIn 8499) va COng vIn s5 925|N[{NN-TCKT do NtlNNM\l bar hdnh ngey t9thdng 2 nern 2014 ("C6ng ve 925").
72
MIu aoss/TCTD@ak hn,h theoTht ne ksii
49/2014/TI-NHNN ngay 3 ) thdng )2 ndn 2014)
Trii phi6u d[c biet phdt hAnh bdi VAMC tuonB ung voi khoin nq x6u do Ngan heng ban duqc ghi nhon
h chtng khoan nq gitl diin ngdy d6o hgn do c6c t6 chrlc kinh tii trong nu6c ph6t hdnh tr6n beng can d6i
tE toAn.
4. Tiin giri vi cho vey ctc t6 chric tin d$ng khic
TiAn gri,i tsi c.ic t6 chrrc tin dung kl{c trt tiAn gni thanh to6n ld tiiu gti tsi cdc td chtc tin dung khec c6
k) hgn g6c kh6ng qu{ ba thdng.
Cho vay cdc td chuc tin dung khec la oic khoan cho vay co kj' han g5c kh6ng qu6 mudi hai thrn8.
Tidn gui thanh toin t?i cec ti5 ch(rc tin dun8 khac dugc ph6n rinh theo sii du giic.
Tiln gni c6 ki han vn cho vay c6c t6 chuc tin dung kh6c drqc phen dnh theo s6 du g6c trt di dv phdng
ruj ro tin dung.
Viec ph6n losi rii ro tin dunS d6i vdi clic khodn tii[ gti vA cho vay c6c td chrrc tin dung khiic ver trich
Bp dv phdng tuon8 ling dugc thuc hiQn theo quy dinh tai Th6ng tu s6 02 va Th6ng tu 09 co hieu lqc thi
hdnh tir ngiy 0l th6ng 06 nlrn 2014.
Theo Th6ng tu 02, Ngan heng kh6n8 phdi trich lap dg phdng chung d6i v6i c6c khodn tian gti vA cho
vay cdc t6 chfc tin dung kh6c.
5. Chtng khodtr
o- Chtng *hodn kinh doanh
Plfin loqi
Chung khoin kinh doarh lA' nhilng ching khoen dugc mua chri yiu cho muc dich b6n lai trong thdi gian
kh6ng que mot nem nhin thu lqi ngin han.
Ghi nhinNg.An hi,ng ghi nhan chtng khodn kinh doanh vAo ngay Ngen hang tro thenh m6. t b€n d6i Lic cna cdc diAu
klodn hqp ddng diii vdi cec chtng khoin ney (k6 roiD theo ngdy giao dich).
Do hhhgChrtng kho6n kinh doanh dugc ghi nh6n theo gi6 g6c trir dg phdng giim gi6. Du phdDg duqc lrich lap khi
BiIi thi trudng thAp hon gi6 dang h?ch toin tr6n s6 s6ch k6 todn.
D6i vdi cAc logi chrinS khoAn kinh doanh de niem y61, Bia rhi trudng li gi6 d6ng cta tqi so Giao dich
Chtng kioin Thdoh phd Hd ChiMinh hodc gi6 binh qudn tai SoGiao dich Chtng khoen Ha NOi tflingeyk6t thic ki k6 toen ndrh.
D5i vdi c6c losi chrmg kho6n kinh doanh chLra ni€m y6t nhr-rng duqc ty do mua ban r6n thi lrudn8 OTC,
gi6 thitrudng lA gi6 binh qu6n cta c6c gi6 giao dich tai ngay k6t thtc ky k6 todn nnm duqc cung c6p bdi
ba c6ng ty chrmg kho6n c6 viln didu lQ tr€n 300 tj M\ID.
Cec chtngkhoAn khdng dugc phep mua ben tu do rrcn thilruong hoac khdng th6 xec dinh duqc Si6trilhitrudng thl kh6ng dugc lfp du phdng md dugc phen 6nh theo gi6 g6c.
Thu nhap t} lai thu duqc trong thdi gian nim git chfng kho6n kinh doanh drgc thi rhan rong b6o c6o
k& qun ho$t ilong kinh doanh rieng tr€n co sothuc thu.
Du phdng giim gi, chfng khoan kinh doanh duqc d€ cap d t€n sc ilugc hoen nhAp khr gi6 trico tha rhu
h6i cta chrrng khoAn tang trs l{i sau khi lap drr phdng. Khoen drr phdng chidugc hodn nhap trong pham
vi sao cho gi6 tri ghi s6 ciacec klodn dAu tu kh6ng vuqt que gie ri ghi sii cta c6c khoin diu tu niy khi
gia dinh kh6ng c6 khorin du phdng nao da duqc ghi nhAn.
Giri g6c chri'ng kho{n kinh doanh duqc xdc dinh theo phuong phdp binh qu6n gia quyAn.
Ngen hlnsThusns mii C6 phAo Bnn vFtThuydt hlnh b6o c{o til chlnh rieng qur 3k6t th[c ngAy 30 .hing 09 n5n 2020 (tdp ah€o)
)
&
t3
Ngen hingThrng m{i C6 phir BAn YietThuydt mitrh b6o c6o lti chlnh ritng qry3k6t th'lc ngty 30 th{ng09 nam 2020 (li6p lheo)
Miu Bosa/TC"rD(Bon hdih theo ThozE tt si
49/2014m.NHNN ngdy 3l thdng l2 nnn 2014)
Chdn &h ghi nhfnChirng khoan kinh doanh duqc chArn d'h ghi nh6n khi c5c quyAn lqi nlan oic ddng den tlJ cdc chrtngkho6n ney da chAm dut holc Ngan hang da chuy6n ph6n l6n rti ro vA lqi ich cria vioc sd hiru c6c chongkho6n nAy.
b. Chtng khodn ddu tu sin sdng di b,in
PhAn loqiChung khodn sEn sdngd; b6n la nhhg chtnc khoin vi5n vi ching kho6n nqdugc mus vi niim Biu trongthdi h?n kh6ngin dinh lruoc vA c6lhi dugc bdn ra vAo bdt cir thdididm nAo.
Ghi nhinNgan hAng ghinhio chtng kho6n sin sing d6 b6n veo ngay Ngan hang trd thinh mot ben d5it6c cria crcdi6u khoAn hqp d6ng d6i vdi c6c chi,ng khoen nay (kE toAn theo ngay giao dich).
Do lliot*Chring kho6n v5n sin sAng d6 b6n duqc ghi nh6n theo gie g5c trt di du phdng giam gi6. Du phdng duqclrich l6p khi 8ie $i Fuong thdp hon giA dang hgch to6n tr6n s6 sich k6 todn ngoai trt du phdng cho ceckhodn dAu lu veo tr6i phi6u doanh nghiip chua niem y6t nhu mo tA du6i dey.
Diii v6i cec loei chtng kho6n v6n sin sAng d6 bdn da ni6m y6t, gie thi trudng lA Bi6 d6ng cta t{i Sd Giaodich Chung khoan Thinh ph6 H6 Chi Mi'rh holc gia binh quan tai Sd Giao dich Chung khodn HA NOi taingdy lAp bno c6o.
D6i v6i cdc lo4i chimg kho6n v6n sin sring d6 ben chua ni6m y6t nhung dugc u do mua bdn trcn thitnrong OTC, gi6 thi t dng li gia binh quan cta cac gi6 giao dich t?i ngiy lap b6o ceo duqc cung c6p boiba c6ng ty chrmg khoan c6 v6n diAu E tr€'r 300 ti \4\D.CAc chirngkhoen kh6ng dugc ph6p mua bAn tg do tr6n thitnidng hoic kh6ngth6 xic dinh duqc gid trithitnrong thi kh6ng duqc lap d[ phdng md duqc phdn dnh theo gi6 giic.
Chtng khoin nq sin sdng de ben duqc phen 6nh theo gi6 g5c tri du phdng giem gi6. Du phdng gidm gieduqc l6p khi c6 ddu hiCu sut giam gi6 tri mQt c6ch lau dai.
Thu nhap lai sau khi mua cta chung kho6n sio eing d€ b6o duo-c ghi nhan lrong bdo oio k€t que hoaldong kinh doanh ri6ngrren cosdd6ntich.Du phdng giam Bi6 chung kho{n sin sdng dii b6n duqc di cf,p o t€n sE duqc hoefl nhAp khi viec teng l€nsau d6 cta gi6 tri c6 the thu h6i li do su ki€n kh6ch quan xiy ra Sau khi khoen du phdng dua! ghi nhan.Khoan du phdng chi duqc hoin nh6p d6n mi,c t6i da beng gi6 tri ghi s6 cta cac chring khoen nay khi chualap ds phdng.
D6i vdi c6c khoan dau tu vdo tr6i phi6u doanh nghigp chua ni6m 16t duo-c Bit sin sang de ben. k6 tu n8ay0l theng 06 nam 2014. Ng6n henB lhuc hien phan logi ng ve lAp dU phdng rti ro tin dung cta cdc lloAntrai phi6u nay theo chinh sech 6p dung d6i v6i khoen cho vay kh6ch hing nhu duo. c d6 c{p trong Thuy6tminh IV.3.
Chdn &h ghi hhdh
Chthg kho6n sin sring dd ben duqc chdm drh ghinhan khioic quyan lgi nh{nc6c lu6ngti}n tri c6c chrimgkho6n rey da cham dut hoac Ngen hAng de chuy6n phdn l6n rrii ro vi lqi ich cta viec ss hitu cdc chtngkho{n ndy.
c. Ch*rg khodn itiu tu git ilh ngdy Aio hgnCh,i,ng *hodn .IAu tu gib ilin ngiy itio hqa (Khing brc gin tfii phi6u iric bi1t .to VAMC phdr hdnh)
Chung kho6n <liu tu gi& d6n ngey d6o han la chrmg khoAn ng v6i cdc khoan rhanh to6n c6 dinh hoic c6thd xnc dinh duqc va c6 k, dao han c6 dlnh ma lgan hdng c6 i dinh va c6 kha ndng n6m git dtin ngdydao hen.
Ghi nhinNgan hang ehi nhan chring khoen gitr d6n ngay dlio han vdo ngiy Ngan heng tro thAnh mot En d6i teccira c{c di6tr kho6n hqp d6ng d6i v6i cec chtng khodn nAy (kd totu theo ngdy giao dich).Do lfing
14
Ngrn htns Thusns mei C6 phln Bnn ViotThuy6t Inhh bto cAo tni chlnh .iCng quy 3k6t th[c ngny30 th6rg 09 DIm 2020 (ti6p theo)
Mlu B05a/TCTD(Bon hdnh theo Th,i"g tu si
49/2014m-NHNN ngay 31 thdng l2 ndn 2014)
Chring khoAn git d6n ngdy deo han duoc ghi nhan theo gin B6c lri di du phdng giem gi6. Du phdog giemgia duqc lap khi c6 d6u hieu sul giem gi6 tri fieo denh gia cr)a Ban T6ng Gi6m d6c ngoai trt du phdngcho c6c khoan dau ru vAo rei phi6u doanh nghiCp chu6 niCm y6t nhu m6 le du6i dey.
Gia trirhu rroi va Biafi chi6t khAu ph6t sinh rn viec mua cec chtng kho6n git d6n nsay deo han duqcphan b6vdo b6o cio ketqua hogl don8 kinh doanh theo phuong phrp duong $eng tlnh tt ngey mus chtnBkhoAn d6n ngAy d6o hpn cria cic chtmg khorn d6.
Th'r nh6p lei sau khi Inua cta chinS khoen giir d6n ngiy d6o $n dugc ghi nhin lrong b6o cio kdt quehoet dong kinh doanh tr6n cd so d6n tich.
DU phdng giAm gi6 chunB khoan gift d6n ngiy ddo hen dugc dA c6p o tr€n sc dugc hoin nhAp khi viectnng l6n seu d6 cta gi6 tri c6 th3 thu h6i li do s[ kien kh6ch quan xAy ra sau khi khoam du phdng duqcghi nhen. Khoar du phdng chi duqc hoan nhap ditn mtc t5i da bing gia tri ghi s6 cta cac chring khoenndy klichua lap du phdng.
D6i vdi cac khoan diu ttr vAo tr6i phi6u doanh nghifp chua ni€rn y6t duqc gin d6n ngdy dAo han, k6 ttngAy 0l lhAng 06 nEm 2014, Ng6n hang thuc hien phen loai nq vd hp du phdng rii rotindungctaoickhoan r{i phi6u nAy theo chinh s6ch ep dung d6i voi khoen cho vay kh6ch hdng nhu aluoc dd c6p trongThuy6t minh Iv.3.Chin dh ghi nh1n
Chring kho r gin d6n n8i) d6o hen d'rqc ch6m dut ghi nh6n khi c6c quyln lqi nhAn cnc ddng ti6n ti c6c
chtng kho6n ndy da chim dur hofc Ngin hing dn chuydn phin ldn rrii ro vi tgi ich cia vi€c sd htu c6c
chring khodn niy.Trdi phidu iqc biet do VAMC phdt hdnh
Tr6iphi6u dic bietdo VAMC phet hdnh tuong ing vrii khodn nq xiu md Ngdn hanSben cho VAMC duqcghi nhan h chung kho6n ng git d6n ngiry d6o hgn do c6c t6 chirckinh t6lrong nudc ph6t hdnh.
Ghi nhinTdi phi6u d6c biet duqc ghi nhan theo menh gie vdo
'rgey giao dich ve lu6n duqc phdn 6nh theo menh
gi6 tru di ds ph6n8 gidm gie lrong lhdi gian r;m giii.
Do ludag
Tnii phi6u dic biet duqc phen 6nh thco menh gi6 trt ili du phdn8 c!' thia trong lhdi gian nim git.
Theo phuong 6n mua nq xAu cria VAMC, mQnh gia tdi phi6u dEc biCt tuong tng v6i gi6 tri ghi s6 dr nqg6c cria khoan ng xAu sau khi khAu rir s5 ti6n du phdng cu th6 de trich l6p chua su dung cho kioan nqx6u d6.
Khi nh6n lei khodn nq da bdn cho VAMC, Ngan hang st dung dlr phdng riri ro da hich heng nam cho triiphi6u d& biet dd xi li ng xiu. chenh l6ch.gira dv phdng da trich ldp vd so tiAn ns B6c chua lhu h6i sd
dugc hoAn nhip vd ghi nhen viio b6o cao kel qua IiDh doanh ri6ng.
15
E i'llir
Ng6o hangThuons mci C6 phAn Brn vetThuy& mlnh bAo c6o tli chlnh rlengquy 3k6t th6c ngty 30 rhtng 09 nim 2020 (ddp theo)
6. G6p v5n, itiu tudii hln
& Dlu ur ydo c6ng tJ) con
Mlu B05a/TCTD(Ban hdnh theo Thons tu sti
49/201am-NHNN ngdy 31 thlng 12 nnn 2014)
C6ng ty con lA c6ng ty chiu slr kiam sodt cia Ngan hdng. Su ki6m so6t t6n tai khi Ngan hang c6 quyan
di6u hanh clic chlnh sdch tai chinh ve ho8t dong cia don vi dugc dAu hr nhim thu duqc lqi lch kinh t6 licrc hoat dong cta dolr vi d6. Khi d6nh gi6 quyan ki6m so6t c6 th6 xdt d6n quyAn bi6u quydt ti6m ndng
c6 tha thvc hien duqc tBi thdi diam hien tai.
Cac khodn dAu hr vdo c6c c6ng ty con duqc phen 6nh theo BiA g5c trir di du phdng giam gi6 dAu t'r. Phan
ph5i ti lqi nhu6n thuan lfiy k6 ph6t sinh tir ngiy diu tu vdo c6c c6ng ty con dugc ghi nh6ntong b6o ceo
k6t q'rd ho8t dong kinh doanh ri6ng. Du phdng Siem gie dau tu dusc l6p khi c6ng ty con ph6t sinh 6,ngo{i tri trudng hEp khoin 15 d6 da nim trong du kiCn cua Ng6n hAng khi quy6t dinh dAu tu. Dg phdnggi6m gi6 ddu tu dLrqc hodn nhap khi c6ng ty con sau cl6 tao ra lgi nhuan dd bt tru cho c6c khodn 16 dA
duqc lAp dg phdng tnroc kia. Khoen d\r phdng chi duqc hoin nhep tmng phqm vi sao cho gi6 tri ghi so
cta khodn <liu tu kh6ng vuqt qu6 gi6 trighi s6 cria ciic chtngtrong trudng hqp kh6ngphAi l6p dU phdn8.
b. DAu fi. tdo c6ng tf tiid kit
C6ng ty li6n k6t ld c6ng ty rne Ngen heng c6 khri nang gay dnl hudng d{ng kd, nhung kh6ng kiCm sorit,
c6c chirh s6ch tei chinh vA hoat dong cia c6ng ty d6.
CAc khodn dAu tu vdo cAc c6ng ty li6n kitt duqc phen 6nh theo gi6 g6c trir di dtr phdnS giam gi6 dau tu.Du phdng giem gid dAu tu duqc lap khi c6ng ty li€n k6t phet sinh 16, ngoei tru truong hqp khodn 16 d6
dd nim trong dU ki6n ctaNgin hing kii quy6t dinh ddu tu. D\r phdng giem gie dAu tu dsqc holn nh6p
khi c6ng ty li€n k6t sau d6 tao ra lqi nhuan d6 bri tri cho cic khoan 16 da duqc lap du phdng tru6c kia.
Kho6n du phdng chi d'rqc hodn rhAp lrong phgm vi sao cho gi6 tri 8hi s6 cua khoAn dAu tu kh6ng vugtquA gi{ tri ghi s6 crh c6c ching t.ong ltuong hgp kh6ng phdi l6p dU phdng.
c. Diut ddi hgr, *hdc
Dau tu dei han kh6c lAc6c khoan g6p vi5n dAi hqn veo cec c6ng ty kh6c mdNg6n hdng kh6ng nim quy6n
kitim so6t ho{c co Anh huong deng k6. CAc khoan dAu tu ddi hen ney dugc ghi nhgn ban rtiu theo giig6ct?i thdi di6m diu tu. Sau ghi nhin ban dAu, c6c khodn diu nr nAy dugc xac dinh theo gi[ g6c trt di d$phdng t6n th6l khoan dAu tu.
l. Dtt phlag gidm gid itiu tu dtli hgn
Dyphdng giim gi6 diu tudAi hqn dugc trich lap n6u t6 chr?c kinh t6 md Ngan hdng ilan8 dau tu bi 16 (trulflron8 hqp 16 theo k6 hoach de dugc x6c ilinh trong phuong An kinh doanh tru6'c khidau tu) lheo hu6gdin cta Th6ng tu s6 48/2019/T[-BTC do BO Tai chinh ban hanh ngey 08 thang 08 nrm 2019 ("Th6ng tu48"). Theo d6, mic trich lap dF phdng la chenh lQch gi&a t6ng v6r: g6p thuc t6 cta c{c b€n tei don vi nhan
diu tu vd v5n cht sd hnu thyc c6 nhan (x) voi ti lO so htu cte NgAn hing tei don vi it6. Du phdng gidmgi6 dlu tu dAi hpn duqc hodn nhip khi gi6 tri c6 thi! thu h6i cria c6c khoAn dAu tu dAi han teng ts lai sau
khi lapd\t phdng. Khoin dV phdngchi dugc hoen nh6p trong pham visao cho 8i6 trighis6 cta cec khodndAu tu kh6ng vufl que gi6 tri ghi s6 cta clic khoAn dAu tu nay khi gia dinh khdng c6 khodn dv phdng naoda duqc 8h i nhan
7. Tii sin c6 dinh hiu hirho. NgulAn gilTai san c6 dinh htu hinh duqc rha hien theo nguy€n gie trir di 8ia tri hao mdn loy k6. N8uy6n gi6 Gi senc6 dinh hlu.hlnh bao g6m gi6 mua. thu6 nhfp khAu. c6c loai thu6 mua hAng kh6ng hoan hi vA chi phi li6nquan truc ti6p dC dua lei san den vi tri ve rong lh6i hoAl dong cho muc dlch st dung da dU kidn. Cdc chi
15
Ngtn hlng Thunng m$i C6 phin Bin ViotThuydt mlnh b{o cdo tAi chlnh ritng qur 3ka. thfc ng]y 30 th{ng 09 nam 2020 (tdp theo)
Mlu B05a/TCTD@M hAnh th"o Th,jkg M s;
49/201am-NHNN neay 3l thdkg l2 ndn 2014)
phi phAt sinh sau kii tii san cil dinh hou hinh de dua veo hoat dong nhu chi phi sria chil4 beo dudng ved?i tu dugc ghi nhan vio b6o cao ket quA ho?t dong kinh doanh riCng trong ki md chi phi phat sinh. Trongcdc EuonS hqp c6 th6 chtng minh mot cech 16 ring ring cdc khodn chi phi niy lim tlng lqi ich kinh ldtrong tuong lai d\.r tlnh $u duqc rir viec sri dqng tei sAn c6 dinh htru hlnh vuel k€n mric hoat dong ti6uchudn $eo nhu denh gia ban dau. lhi c6c chi phi nAy duqc v6n h6a nhu mol khodn nguy6n gii Ling th6mcta tAi san c5 dinh ho'u hirh.
b. Khdu hao
Khiu hao dugc tinh theo phuong phap dudng thing dua trdn rhoi gian htu dung udc tinh cua tii s6n c6dinh hii! hinh. Thoi gian htu dung tldc tinh nhu sau:
it
J
,to NhA crla, vit ki6n trtc
. Mdy m6c thi6t bi
. Phuong tiQn v6n r6i, thiiit bi truyen dan
. Thi6t bi dung cu quen ly
. TAi sAn cil dinh kh6c
5-50nam5-20ntrm6-l0nam3-l0nam4-25n6m
c. ThMh ljLei vd 16 phit sinh do thanh lj, nhusng b6n tai san c6 dinh duqc x6c dinh bing s6 ch6nh lQch giiia sri titnrhuAn do thanh I:i v6' gia tri cdn lai cia tai sen ve duqc ghi nhAn la thu nhap khic hoic chi phi kh6c trorgblio ceo k6t qua hoat dong kinh doanh ri€ng.
8. Tii san c6 itinh v6 hitrh
a Quyln sit dpng dir
Quyin st dung dit du(,c thi: hien theo nguyaD gi6 trtr gid lri hao mdn liy k6. Nguyen gid ban diu criaquydn sri dpng it6t bao g6m gii mua vi cnc chi phi li€n quan trgc ri6p t6i vi9c c6 dugc quydn sri dlrng dat
KhAu hao duqc linh rheo phuo'rg phap dudng lhing lheo lhoi hqll duqc cip phep.
Ngen hAng kh6ng tinh klAu hao d6i voi quyEn st dung dAt v6 thdi han.
b. Phln mim mdy vi tlnh
Gid mua phin mAm m6y vi tirrh m6i, md phAn mdm m6y vi tinh niy kh6ng phni 16 mft bQ phln gin kdr
voi phin cung c6 li6n quan thi itugc v6n i6a vi dugc hech to6n nhtr motini sdn c6 dinh v6 hinh. Phinmdm rn6y vi tinh duqc ph6n b6 theo phuong phrip dudng thing trong vdng tir 3 d6n 8 nam.
c. Thonh ljLai ve 16 ph6t sinh do thanh Iy taisen c6 dinh vO hinh duo. c xric dinh bing s6 chCnh lech Sira sri tiin thuan
0h6n duqc do thanh ly v6i gi6 ki cdn lei cta tii sen ve duqc ghi nhan Id thu nhap khec hoic chi Phi khac
trong b6o c6o k6t qui hoat dong Linh doanh riEn8.
9. C6c di sin c6 khdc
C6c tii sAn c6 kh6c, ngoei cAc khoan phai thu tt hoat ilong tin dung, duqc phAn nnh theo Siti g6c trtr di duphdng rui ro cho cec tei sdn c6 noi beng.
Cec di sAn co kh6c duqc xem xdt lrich l6p dF phdnB rui ro cho cac lai san c6 noi beng lh€o lu6i nq qud
han cta khoin ng ho{c iheo dtr ki6n t6n tirAt c6 th6 x-riy ra trong truong hgp khoArr ngchua d6n hgn thanh
loan nhung 16 ctric kinh t6 l6m vao linh tBng pha sen hoAc da-ng lamiht iuc SiAi rh6; nguoi rrg.mit tichbo tr6n, dang bi cdc co quan ph6p lual lruy 16. x6t xri ho6c danB lhi henh 6n hoac d, ch€t Chi phi duphdng phAt sinh dugc hqch to6n vio chi phi hoat dong trong nam.
D6i v6i c6c tAi san c6 qu6 hen thanh to6n, Ngan hdng 6p dung mric trich Ep dtr phdng lheo thdi Eian qu,han theo huong d6n cria Th6ng tu s6 48/20l9fff-BTC ogay 08 rhen8 0t nam 2019 do B0 Tei chinh ban
henh ("Th6ng tu 48"), cU th6 nhu sau:
17
finh t4ng qu6 httr
T€n 6 th6ng ddn du6i I n5m
Tn I ddn dudi 2 nlm
Tt 2 d6n du6i 3 nam
Tii 3 r6m trd l6n
10, K6 to{n cdc giao dich thu6 tii sin
Mlu BOSg/TCTD@ah hanh theo Thons tu sij
49/20|4m-NHNN nsay 31 thdnE l2 nnn 2014)
Tj rc dg phdng
30./o
500/o
'70%
t000/.
Ng0n htngThuung mel Cd phAn Btn viltThuy& mlnh b6o c6o tAl chlnh ritng quy 3k& rhnc ngly 30 th6ne 09 nltll 2020 (ti6p rheo)
Cic kholn tian thue theo cdc hqp ddng thuC hoat dQng duqc phen b6 theo phuong ph6p duong thinS vaokioan muc "Chi phl hoet dong kh6c" tren bAo ceo k6t qu6 hoar dong kinh doanh riCng trong su5t thoi henthu6 tAi sen.
ll, Tiin vi c6c trholn tuong dudng tian
TiCn vi cdc khodn t'-rsng duong tiin bao g6m tian mat, veng kim loei qui vi dA qui, tiAn gti thanh to6ntai NHNNVN, tin phi6u Cbinh phi vi c6c ching tu c6 gii ng6n h8n kh6c di diau kien tAi chi6t kh6u v6iNHNNVN, ch'in8 kho6n c6 lhoi h€r rhu h6i hoic deo han kh6ng que ba lhdng kd tt ngiy mua. tidn guir a cho vay cric t6 chric tin dung khac voi kj han t trong qua ba thdnS ki tt ngAy gti.
12. Tian giri cir khCch hirgTian gti khach heng duqc ghi nhan lheo gia g6c.
13. Phdt hnnh gi{y ti c6 gid
Phet henh gi6y ti, c6 gie dugc ghi nhin theo gi6 g6c.
14. Cic khoin phii txi khdc
Cec khoan ph6i tni khec duqc phen 6nh theo gi, g6c.
15. Cic phfc lqi cte ngudi leo dotrg
Theo Luat Bno-hiam Xa hoi, k6 tt ngey 0l tha'rg 01 nIm 2009, Ng6n hdng vd c6c nhdn viCn phei d6n8vio qu! bdo hiSm thAt nghiep do Beo hi6m XE hoi Vi6J Nam qudn Ir. Bdo htm thAt nghiQp do Ngdn hdngd6ng cho thoi gian lAm viQc cria nhan vi6n duorc ghi nhan vAo chi phi trong b6o c6o k6t qui hoat dQngkinh doanh ri6ng khi ph6t sinh.
16. Cic khoin dFphdng
MOt khoen dv ph6ng, ngoqi trir du phdng dtfqc m6 ta trong thuy6( minh IV.3, duqc ghi nhan n6u, do k6tque cia mot su kien tmng q're kh4 Ngan hing c6 nghia vu phep li hien tai hoEc li6n doi co rha uoc tinhm6t cAch d61g tin cay, vi chic chin s€ lirm giinr stt c6c lqi lch kinh t6 tron8 tuong lai dA thanh to6n crckhoanng phai tra do nghia vu d6. D\r ph6ng kh6ng dugc Bhi nhin cho cAc khoAn 15 hoar dongtrong ruonglai.
Kho6n du phdng duqc x6c dinh bing cnch chiiit khiu ddne tiAn du kii n phii r,i trong tuong lri v6i ti 16
chi6t kh6u trudc thu6 phdn 6nh ddnh BiA cia thi hrong o lhoi di3m hien tai va Bi6 rri rhoi Bian cria liAn verui ro cu th6 cta khoAn nq d6.
18
NgAn hAngThudng mri C6 phln 8nn ViCtThuy6l minh b6o c6o tli chlrh ritng qur 3kdt tt[c ng]y 30 th{ng 09 nlm 2020 (ti6p th€o)
17. V6n cht sd hitu
a v6n c6 phdn
Cd phi6u phd th6ng duqc phan bai lA vi5n chn sd hau. C6c chi phi phet sinh li6n quan tryc tiCp d6n viecph6t hAnh c6 phiiiu phd th6ng dugc ghinlAn nhu mot khoen giem trtr vio v6n chrl sd hiu.
b. I:h(ng dr v6t ci phdn
Khi nh$n duqc v6n tt cAc c6 d6n& chcnh loch gi[a gi{ ph6l henh vd mfnh gid cd phi6u duqc ghi nh6nveo Gi khoan thing dE v6n c6 phAn trong v6n cht so htru.
It. QuY ctr t6 ch'ri,c tln dUng
Theo Nghi dinh s6 93/20I7ND-CP do Chlnh pht Vi€t Nam ban henh ngAy 7 thang 8 nam 2017, Ngenheng phii tdch lap c6c quy du trii bEt buoc nhu sau tru6c khi phen ph6i lqi nhuan:
Phar b6 hAng ki/nIm
5% lgi nhu6n sau thu6l0% lgi nhuAn sau thu6
MAu B05a/TCTD(Bon hdnh theo Thdng Mst)
49/2014/TT-NHNN ngdy 3 t thdhg 12 kdn 2014)
s5 du t5i da
v6n diAu tQ
25% v6n diAu l0
.
11,
IIL
Qug dy trii b6 sung v6n didu l€
QUY du phdng lai chinh
Qui du phdng tei chinh dtng di bt dip phAncdn lai cria nhtrng t6n that, thiet hai vd tdi san xdy ra trorgqud lrinh kinh doanh sau khida duqc bt dip bingrian bAilhusng cr)a cdc ld chtc. ca nhen gey ra t6n th6l.cta t6 chirc bAo hiem vA sri dung dlr phdng trich lip trong chi phi; su dung cho cic mqc dich khdc theoquy dinh cta ph6p luat.
Cec quy khec thuoc v5n chn sd htu duqc.ph6n b6 tt lqi nhuan sau thud cta Ngan herg. Ti lC trich lAp
cAc qui ney do Dai h6i d6ng C6 d6ng quyet dinh, phir hqp v6i oic quy dinh cta phep luAt.
Phin lgi nhu{n cdn lai sau khi tri c6c khoin trich lip cdc quy n6i tr€n ve chia cd ttc cho c6 d6ng duqcghi veo lqi nhuen chua phen ph6i cta Ngan hang.
19. Quy t(hen thuing vA phtc lqi
Quy khen thudng vd phric l(,i kh6ng do phAp luat quy dinh d'rqc trich lop tir lqi nhu6n sau thu6 va duqcph6p phSo ph6i h6l, cht y6u duqc dtng dA chi tri cho oin bO, c6ng nhan vi6n cia Ngan heng. Qut khenthusnS ve phric lqi d'Jgc ghi nh6n trong phin nq phii tra cia Ngan hdng.
20. Thu nhap lei vn chi phl Ei
Thu nhap lei duqc ghi nh6n trong bAo cAo k6t quA hoet dong kinh doanh riEng tren co s0 ddn tich, ngoai
trt liin lai lu cec khoen ng dugc phan logi n Nh6m 2 drin Nh6m 5 vA c6c khodn ng dugc giii nguyinNh6m No dt ti€u chuir do thuc hien chinh s6ch cia Nhi
'rudc thi s5 lei dy thu dugc xuAt ben vd du'ar
ghi nhan ngo?i ban8. Thu nhip tai cta c6c khoan nq ne) dugc ghi nhan vio b6o ceo 16l quA hoet donekinh doanh ri6ng khi thu dugc (co sd thqc thu).
Chi phi l5i duqc ghi nh6n trong b6o ciio k6t qud ho4t dong kinh doaDh rieng trcn co so d6n tich
21. Thu trh$p vi chi phl tn hoft itotrg dich v+
Thu nhAp tt hoat dong dich vu bao gdm phi nhAn dugc tt dich vv thanh toen, dich vu ngan quy, phi ltc6c khoen bao Enh ve cAc dich vu kh6c. Thu nhap phi tri cAc khoaLn beo lenh duqc ghi nhan dn co sd
d6n tich. Thu nhAp nh6n duqc ti dich w thanh todn, dich v$ 'rgen
qu, vd cAc dich vu kh6c duqc ghi nhAn
khi thu duqc.
Chi phi hoat dong dich vu duqc ghi nhan trong b6o ceo kiit que hoat dong kinh doanh rieng khi phit sinh.
22. Thu rh6p c6 li,rCo tnc duqc ghi nhan vio b6o c6o l6t que hoal dong kinh doarh rieng khi quyin nhin c6 luc cta NgdrhAng duqc x6c Up.
I
:
19
Ngttr hitrgThuong n{i C6 phAn Ban vie(Thuy,t mht b6o cdo tii chlnh ri6ng qui 3kdt thtc rsty 30 thing 09 nEn 2020 (ti6p theo)
23, Clc khoatr lhanh todn tiAn thuC hott ilong
Mlu B0S,,|TCTD(Bon hdnh theo Th6ng ti \i
19/2014m-NHNN hgdy 31 thdng l2 ndd 2014)
Y
Cdc khoan thanh to6n tien thu€ hoet dong duqc ghi nhAn Een b6o c6o k& quA ho{t dong kinh doanh ri€ngtheo phuong ph6p dudng thing du-a veo thoi h€n cria hqp d6ng thu6. C6c khoan hoa h6ng di thu6 dd nhinduqc ghi nh6n tr€n bro cdo k6t qua hoat dong kinh doanh ri6ng nhu mot bO ph6n hqp thdnh cUa tring chiphl dru€.
24. Nguy6o tic vd phuong phnp ghi nhAn thu6 thu nh$p doanh nghiep vt cbi phi thu6 thu rhapdo{oh nghiep
1hu6 thunhQp doanh nghipp tinh t€n lqi nhu6'r cta kj,bao gdm thu6 thu nh6p hien hAnh vA thu6thu nhaphoan lei. Thu6 thu nhAp doanh nghiQpduqc ghi nhan rong beo ceo k6t qud hoet dong kinh doanh ricngngoai trt truong hqp co cdc khodn thu6 thu nh$p li€n quan d6n c6c kho6n muc duqc ghi nhan th g vdov6n cht so htu, thi khi d6 c6c thu6 thu nhrip niy cing duqc ghi nhfn thing vdo v5n chri so hitu.
Th# lhu nhap hien hanh le khoan thui pheinop dva t€n thu nhAp chiu thu6 trong ntrm, stdpng c6c mrlcthu6 suit c6 hiQu lpc tqi ngay kat thnc ki k6 to6n nIm, vn cAc khoan diBu chinh thuC phAi nQp li6n quand6n nhilng nim trudc.
Thud thu nhflp ho6n tai duolc tinh theo phusng ph6p bang cin d6i k6 torin cho c6c chCnh lech t?m thdigitra gi6fi ghi sd cho muc dich b6o c.io tei chinh vA gi6 tri st dunS cho muc dich tinh thu6 cria cic khoenmuc tAi sin vi nq phei trA. Cie tri cta thu6 thu nh{p hodn lqi d'rqc ghi nh{n dua trCn cdch thtc du ki6nthu hdi hotrc thanh toen gi6 tri ghi s6 cria cdc kjroan muc tdi sen vi nq phdi trA su dung c5c mri,c thu6 sr:At
c6 hieu luc ho{c co bdn c6 hiou luc tai ngdy k6t $[c ki k6 toen ram.
TAi sen thu6 thu nhap hoan hi chi duqc 8hi nlgn trong pham vi chic chin c6 dt lgi nhu{n tinh thu6 trongtuong lai dd ch6nh lQch t?m thdi nAy c6 th6 st dung dugc. Iii sdn thud thu nh6p ho6n lai duqc ghi giemtrong pham vi kh6ng cdn chac chin li c6c lgi ich vt tlru6 li6n quan nAy se st dung dugc.
25. Cdc b6tr li6n quan
Cec ben lien.quan te cac doanh nghiip va cdc cd nh6n, lrUc ti6p hay gi6nri6p qua mot hoac nhi6u trunggian, c6 quydn ki6m so6t Ngan hang ve c.ic c6ng ty con hoic chiu su kiCm sodt cria Ngen hang vd oicc6ng ty con, ho{c cirng chung sy kiAm so6t v6iNgen hAng vd c6c c6ngty con. C6c ben liCn k6t v?r cec cdnhen nao tsuc ti6p hoac giSn ti6p nim quydn biCu quy6t cria Ngdn hdng vA cic c6ng ty con ma c6 dnhhudng ddng k,: d6i v6i NSan hdng ve c6ng ty con, nhtng nhan su quAn l), cht ch6t bao gdm thdnh vi€nHOi ddng quen tri, lhAnh vi6n Ban T6ng Gi6m d6c, thanh vien Ban KiAm soat, nhtrng thinh vi€n then cantrong gia dlnh ctac6c c6 nhen ho& c6c ben li6n kdt nay ho{c nhitng c6ng ty liCn k6l v6i c{Ac c6 nhen oeyciing dus-c coi le bCn lien quan.
Tmng viec xem x6t m6i quan he cria ttng b€n li6n quan, cAn cht j d6n bAn chit cia m6i quan hC chfkh6ng chi hinh thrtc phdp li cta n6i quan hC d6.
26. Cd tlnc
C6 trrc chia cho c6c c6 d6ng cta Ngen hAng dugc ghi nhan la mot khodn phdi tr6 trong bdo c6o tai chinhri€ng khi viec chia c6 flrc cia Ngan hinB duqc Dei hoi d6ng Cd d6ng cta Ng6n hdng chAp thu{n.
20
Ngetr hltrgTbun'g mgi C6 phAn Btn ViftThuydt minh b6o cro $i chtnh rltng qur 3kdt lhdc ngiy 30 thing 09 oIln 2020 (t#p theo)
2?. C{c cr]tr k6t ngoti bAng
C6c cam k6t ngogi bdng bao gdm c6c k}oAn bdo IAnh. chip nhan thanh to6n vA c6a cam k6t cho vaykh6n8 hty nganB v6 diCu kiCn vA c6 thoi Bian lhuc hien cu th6.
C6c khoAn cam k6t ngoai bdng duqc phan loai nhu saul
Nh6m Dinh nghla
I C.m k6t dt ticuchuAn
C6c cam kdt me Ngan hang ddnh gi6la kh6ch hdng c6 khd neng thuc hiCn
tliy dt c6c nghTa vu theo cam kirt.
2 Cam k6t cin chrf y Cdc cam k6t ma Ngan hanS ddnh gi6 le kh6ch hdng kl6ng c6 khd nlngrhuc hien nghia vu theo cam kdt.
3 Cam k6t du6iti6u chu;n ve c.icnh6m c6 rti roc6o hsn
C6c cam k6tthuoc mot trong c6c trlrt ng hep sau:. CAa ca.rn k6t vi phem quy dinh taic.ic khoen 1,3,4,5,6Diau 126Lu6t
cec t6 chi,c dn dung; hoic. C6c cam k6t vi phem quy dinh tai c6c khodn l, 2, 3,4 DiAu t2? LuAt
cec t6 chuc lin duDg; ho{c. c6c cam k6t vi phem quy dinh reiclic khodn 1,2. 5 Diau l2E Luir cric
t6 chirc tin duns.
Theo ThOng tu 02 vd'1'h6ng tu 09, viec ph6n loai cAc khodn cam k6t ngogi bAog duqc thuc hien chinhim mpc dich quin lj, gi6m srit chdt luqng hoat d0ng c6p ti'r dung. Kh6ng c6 dg phdng nao duqclAp cho cec khoen cam kCt Dgoai beng, trt khi Ng6n hiog duqc y€u cAu phai thuc hiOn nghia vu trithay theo hsp d6nF bno l5rh, trongtrudng hgp d6, khodn tni thay aluqc phen loai ve rich Ep du phongtheo chinh sAch kC to6n duqc trtnh bey tai ThuyCt minh IV-3.
Mlu 805./TCTD(Bon hdkh theo Th,ing tu s;
49/2014m-NHNN nAcr 3) hAng l2 kAn2ot4)
'lt
21
Ngoo hlngThuung m0i C6 phAr B,n Viet'rhuy6t ninh bto c{o tii chlnh riSng qui 3klt thtc ngCy 30 thdng 09 nlrn 2020 (ti6p theo)
Tiln mit bing VNDTiAn mAt bins ngosi tC
2. Tiln gni qi Ng0n hAng NhA nufc ViCt Nom
Tian glii rsi Ngen hnrg
56 du birh quan thang rff6c:Ti khich hang:. TiAn gti bing ngo6i tp c6 ki han dudi 12 th6ng. Ti6n giri bang ngogi tQ c6 ki hsn tt 12 th6ng trd l6n. TiAn g&i bing MlD c6 k! han dudi 12 th6ng. TiCn gii bing M\lD c6 ki han tt 12 thdng trd lCn
Ti ti chtk tin dug hu,tc ngodi:. Tidn gti bing ngosi tQ
Mlu B050/TCTD@an hAnh heo fh6nE tu si;
49/2014m-NHNN rydy 31 tMng 12 ndn 2014)
426-gl
V - Th6ng tin b5snng cho cilc kholltr mUc tinh biy troDg biry cln it5i k6 ao{rl. Tian m{t
30t09Do20Irieu vND
396.174128.014
3Ut2n0t9Irieu \rNI)
339.50787.134
524.18t
Tian grii tai NHNNVII bao gdm qui du trn bit buoc vd tii khoen tian gti thanh toin.Theo quy dinh cta NHNNM{ vB dtl trt bit buQc, cAc ngen hdng duqc ph€p duy tri mot s6 du thi' n6i taidi khoAn du trii b;t buec. 56 du binh qu6n du rrr bil buqc hAnB lh6ng phei [r6ng ituqc thip hon ti lf dulrn bat buoc nhan v6i binh quen s6 du ti€n gti cta th6ng tnr6c tai NBen hAng nhu sau:
Ti rc dF trn bit buoc
30/0912020 31112t20t9
80/"
60/,
3%to/o
to/.6%3%tyo
to/o lo/o
TeLi kloen tiAn grii rhanh to6n vi qui dv trt bit buoc. VND. Ngoai tC
Tiar giri vi cho vly c{c 16 chtu lln rlr!trg L+{c
30n9no20Tri€r vND
3ul2t20t9Triir VND
|.064,27625.526
90s.93923.808
1.089.E02 929.747
3.
3.1. TiD stii toi cttc TCTD khdcTiAn gti kh6ng ki h8n .Iien gti kh6ns ki han bsns vNDTidn gti kh6ng kj hsn bing ngosi t6Tian gnd c6 Li h$nTiAn gti c6 ki han bins VNDTi6n gui c6 k, han bing ngogi tC
long
3.2. Cho eay cdc TCTD *hticCho vay bans VNDCho vay bing ngqi tQ
30/09/2020Trieu VND
3ut2t20t9Tneu vND
r.s83.9962 r4.350
1.582.298126.829
625.',t80l,32t.545
1.684.0892.t45.0',7s
3.145.61r 7.53E.29r
2.781.E005l0.070
1.481.615t62.310
I Onq
TSng tiAn gfri vd cho vry cdc TCTD kh6c
3.291.810 1.643.945
9.18;2.2367,031.541
22
Ngon hing Thuong mtl C6 phin 8ir ViClThuy6t minh blo c{o tAl chlnh rieng quy 3k6t thfc ngdy 30 th6ng 09 nnm 2020 (ti6p theo)
33, PhA ch chdt tn?ng ln gii ctt kj, hgn vd cho va! cdc TCTD
Nqdt ti6u chu6n
I ren gur co r(y han
Cho vay c6c TCTD
4. Clc c6ng cg tii chitrh ph{i sinh vA cic tii sitr tli chinh khdc
5. Cho vay khdch hdDg
5.1. Cho wy khdch hdng
Cho vay cec td chuc kirth ri: ve c6 nhan fong nu6c
Phltr tich ch6t luqng nq cho v.y:
Nh6m I - Nq di ti6u chuinNh6m 2 - No cAn chri jNh6m 3 - No du6i ti6u chuinNh6m 4 - No nghi ngdNh6m 5 - Nq co kha nlng rhir v6n
Mlu B05,/TCTD@on hanh theo Th,ing tu s.j
49/2014/TT-NHNN ngAy 3l tttlig 12 ndn 20t4)
30fign020Trieu VND
3 t2/2019Trie't VNI)
t.947.325
3.29t.870
5.829.t64
|.643.94s
5.239.19s 1.413,109
iri
-:]
(l11;
3U09n020Trieu vND38.012.429
3 t2n0t9Trieu VND33.994.686
30/09n020Trifu VI\ID
36.408.278
528.24414E.505276.| 5
711.2E7
3l/Dn0l9Trigu VND
32.706.67I
435.260r39.3541s4.64955E.745
3t.072.429 33.994.6t6
r ong gle (4cto hqp ddng(Theo t, gid
ngAy hiQu lu-c
HD)
T6Dg ti6 tri ghi s6 k6 .odd(Theo fi gi6 tqi DgAy l$p bio
c6o)
Tdi sitr COng nq,
Tai neiv cu6i klI C6ng cq tii chinh ph6i sinh tian lC 8.442.409 8.922
- Ciao dich ki hen tian g- Giao dich hoan d6i dan tO t.442.409 8.922
2 C6ng c{ tAi chinh phdi sinh khic
Tsi n dlu t<i
I C6og c+ tti chirh phii sinh dAn te r2.973.8r3 ,5.675 3Jf9- Giao dich ki han tiAn te 235.239 3.339
- Ciao dich hoen d6i rian tC 12.738.5't4 25.615
C6rg cu tii chinh ph6i sinh khdc
23
NgAn hArsThuons m{i C6 phAn Bin ViEtThuydt minh bao cdo til chlnh rieng qur 3kCt lh[c rgny J0 th{rg 09 nrn 2020 (tdp rhco)
Mtu Boss/TCfD(Ban hd,,It th.o Thinq tu sd
49/2014m-NHNN nsAy 3 t thi,'g l2 nd 20l4)
Phttr tlch du nq theo thdi gien:
Nq ngdn hfln
Ng trung hen
Nqdii hen
30t09Do20Trieu \ lD2t.029.630
4.192.631
3Ut2n0t9Trieu VND16.902.936
5.699.078
12.250.t6t I1.392.672
3a,v2.429 33.994.6t6
Phan tlch du ngcho vey th€o d5i tuqng kh{ch hing vi theo lo?i hinh dosnh nghiop:
Cho voy c.ic t6 chric kinh t6
C6ng ty c6 phAn kh6c
C6ng ty tn6ch nhiem hilu han khAcC6ng ty cd phin c6 v6n cd phAn cta Nhi nu6c chi6m rr6n 50%v6n diAu 16
Doanh nghiep tu nhan
H0 kinh doanh
Hqp tdc xave li6n hiep hqp t6c xa
Don vi hanh chlnh sv nghiep, De'r& doA'r th6 va hi(p hoiC6ng ty tr6ch nhiem hilu h?n mot thanh vi6n do Nha nu6c sohtu 100% v6n diAu lQ
Doanh nghiQp c6 v6n dau tu nu6c ngoeri
Cho vay cd nhan
30t09t2020Triou VI\D18.988.67E
E.459.968
r0.020.934
t'76.415
233.413
3.095
14.758
78.266
1.19t
19.083.751
3llt2t20t9Trifu M{D
17.360.75E
8.096.608
8.556.841
348324
258.995
5.063
t5.926
453
7 t.34'1
1.199
16.633.928
34.072.429 33.994.686
24
Nsenl'tns ThusnS mri C6 phAn Btn vierThuy€t mirh b6o c6o tli chlnh rltns qur 3k€t thtc nsdy 30 th6ng09 nInl 2020 (tl6p $eo)
Phan ticb dl,ng cho vry theo ngAnh:
Ban bu6n va b6n le; sta chta 6 t6, m6 t6, xe mey ve xe c6donB co khecC6ng nFhiep ch6 bi6n, ch6 reoCunS cap nu6c; hoBt dong quen li vi xt li nic thdi, nuoc theiDich vu luu trf vd [n u6ngGi6o duc vi dAo lgoHoet dong chuyen m6n, khoa hac va cdng ngheHoet dong hdnh chinh vd dich vU h6 trqHoet alongkinh doanh bit ir6ng san
Hogt dong lem thue cec c6ng viec trong cic h0 gia dinh, sanxuAt srin phdm v6t ch6t vd dich vu tu tieu dirng cta h0 gia dinhHogt dong tiichlnh, ngen hdrng vA bno hi6mKhai khoAngNghe thu_at lui chsi vd giei riN6ng nghiep. lam ndri€p va thuy sdnSdn xuAr vi ph6n ph6idifn. khiddl, nuoc nong. hoi nuoc \edi€u hda kh6ns khilhong trn va mryen thongVAn tei kho beiXay dyngHoEt dong cia ddng Cong sen, t6 chuc chinh lri-xa hoi, quan
li nhar nu6c, an ninh qu6c phdng; beo dem xa hQi b5t buocY tl vd hoat dong trq girip xa hoiHoal dong cia c6c t6 chuc vri co quan qu6c teHoat dong dich vu khec
Miu B05i/TCTDO hdnh theo Th6ng tu sn
49/2014/TI-NHNN ngdy 3l thd4g 12 nAn 2014)
30t09t2020Trieu VND
10.5E1.618
2.103.2534?.E55
3.0r 1. r 23206.5981t.251
228.65t5.t75.129
3l^2t2019Triou VND
9.123.82s
2.59t.28462.928
3.3 t5.50E95.08358.639
249.72E4.t29.626
4.292.763
6A7 91238. r 9941 .7 42
L825.410
543.t86
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340.546
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586.01l53.54452.999
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6.728.139
264.t64812 t14
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421.9t9
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32E.42486.357
258.756260.724
5.2. St! thty i16i (dag/gi,i4 cna Dt phbng di to tin dt,,g itii vtii ttu n! cho wf khdch hdng
Dgphing rhi ro cho w! khdch hdng bao gin:
30/09n020Trieu VND
2tt.t61263.352
3lll2a0t9Trieu vND
204.t6924E.12't
Du phdng c\t thdDu phdng chung
s5 au aiu tcy
Du phdng flii ro trich lep(Honn nhAp) trong kiSt dung dg phdng rrong kiTdng du phdng cdc khodn nq mua leicta VAMCs5 au cu5i t<1
544.5t9 452.296
Biln dphg dlr phdng cu thii cio dv phdng rii ro cho vay khtich hahg nhlr sau:
30t09DanTrieu VNI)
204.t6982.08E
( r3.800)
8.710
3Ul2t20t9Trieu VNI)
t26.351E7.1t4
(22.r6)12.E20
24Lfi1
25
204.169
i/
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38.072.129 33.994.686
Ngtn hinsThuuns m{i c6 phtn Bar vielThryar nirh b{o cdo tnl chlnh rienSqur 3k6l thtc ngiy 30 th6ng 09 nln 2020 (tdp thm)
Mlu B05./TCTD(Bon hdnh theo Th6ng h. ti
49/2014m-NHNN ngay 3l thdng 12 nnn 2014)
I t.299 | | .299
Biin tl$ng dg phbng chu,tt cilt dt! phdry fii ru cho va! khtich hdng nht sou30n9n020TriQu VI{D
244.121l5.225
3U12n019Trieu VND
2r4.ltl33.946
s5 du dau ktDu phdng rui ro trich lEp trong kilo ou cuor tq/
6. Chtug kho6n iliu tu
Chring khodn itAu tusin sang a6 tOnCh ng khodn nq
. Chtng kho6n Chinh phri
. Chung khodn nq do c,ic TCTD khdc trong nu6c phet hdnh
. Chtng khodn ng do cdc t6 chric kinh t6 trong rruoc ph6t hdnhCh ng khodn v6n. Chring khorin v6n do c6c TCKT trong nuoc phet hanh
T6ng cQng chring kho6n diu tu sin sing d6 bdn
Du phdng rui ro chimg kho{n diu tu sin sing d6 b6n, Du ph6ng giam gia. Du phdngchung
r ong
Ching *hodn gi* itd, ngdr &;o hth (Ahing hM gim rnii phiiu.I{c bt$, do YAMC phttt hdnh). Chfng khoAn chinh pht. Chung kho6n ng do c6c TCTD khec trorg u6c ph6t henh. Churrg khorin ng do cAc TCKT trong nuoc ph6t hdnhDg phdng rui ro chtng khodn giii d6n ngdy d6o h4n
rong
Tr6i phi6u ilic biet do VAMC phit htnh. MQnh gi6trdiphi6u d{c bi6J. Du phdng tr6iphiiiu d{c bi€t
rong
T5ng chrimg kho6n iliu tu
Nq dt tiCu chuinT.6i phiiiu do cAc TCTD kh6c trong ntr6cphAt hinhTrri phi6u do cdc t6 chtc kiDh t6 rrong nu6c phht henh
263J52 24E.t21
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Trieu VND3l12/2019Trieu VND
2.950.221|.222.054
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4.663.57 4 3.593.822
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Phdn rlch chfu lufiig chtiltg *hodn atr{c ph6n logi li tdi sdn c6 rii ro tin dgag
30t09D020Trieu VND
3ut2t20l9Trieu vND
1.222.054
4t0.000
602.85 7
480.000
1.082.t571.702.054
26
Ngen htng Thusng mti C6 phAn Btn VletThuydt minh blo c6o tti chlnh ritry qur 3k6t rhdc ngry 30 th6ng 09 nim 2020 (tdp theo)
Miu Bfiia/TCTDEon haah heo Th6nE tr si
49/2014.TI-NHNN nAAy 3l thdnq 12 zdn 2014)
7. G6p v6n, itAu tudni h4n
- PhA! tlch gi6 tri rtiu tu theo losi hioh dAu tu:
Diu tu vAo c6ng ty conCAc khoan dau tu vio c6ng ty li6n k6t (i)Cac khoan dAu tu dii l4n khac
30togDo20Trieu VND
r00.000
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27
Nsen hlns Thuong mBi C6 phin Bin vifrThuylt minh bto clo tnichlnh rieng qur .]
k6t thtc nEly 30 (hans 09 nim 2020 (tiap theo)
MAu 805!/TCTD(Ban hanh heo Th6ns tu s6
49/2014m-NHNN ,rCoy 3l thd,g I2 ndn 2014)
8. Tti sitr c5 dirh hfiu hinh
- Ttrtrg. giam tiiser cd dlDh hiir hiuh ki nay
Quy 3/2020 k6t rhnc Dsiy 30 thdns 0e -LtT#'Nim 2020
TriQu VND
Mdy m6c thi5tbi
Trieu VND
3r0
Phudng tieDvan tai truyctr
dinTrieu VND
t0.994
Thi6t bi dUngcg quiD ly
TriCu vND
35
TSCD kidc
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rong
Trieu !'I'[D
12.132
173.144
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793
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Sr5 d'r diu kiMua trong kj,Diu tr XDCB hoen thinh
Tdng kiecThanh li50 dU CUO| Ky
cid t4 hao mdn luY k6
Si5 du dau kYK.hdu hao trong kj,Thanh liGidrn kh5c
56 du cui5i ki
174.058 rE2.395 13r353 2,551 36.780 527.131
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23
t2.914I.501
149.U926.00011,692
14.148 79.439 55.394 1.328 l3.t4t 164.t57
Gid tri cdn lei
Sii du dau kis5 du cuiii ky
162319159.910
9t.441102.9s6
85.23475.959
1.344r.223
23.Ett22.932
311.2E5362.980
C6c rh6trg titr khdc va tii srtu c5 dlnh hftu hirh:
3t/1212019TriGu vI\D
22.t38
30/09n020Trieu VND
16.513Nguyen gie TSCD hilu hinl de ktAu hao h6t nhung vAn cdn st dqng
28
( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (
Ngln hitrg ThEong ngt C6 phdn Btn vietThry6t minh b6o cro tAl chlnh ritns quy Jktt lhtc nSty 30 rhAng09 nem 2020 (ti6p rheo)
9. Tli san cd dlnh v6 htnh
- TIng. gidm rti lttr c6 irlnh v6 hitrh ki niry:Qur 3rzm0 k6r thtc ngty 30 QuyAn stth{ng 09 ntrm 2020 d{ng rtit
Triou vNDNguyatr gi{s6 dr dlu kiMua trong kg'
TEng kh6cThalrh lY
s5 au cu5t tcy
Gid t4 hao mdn liiy k6s5 du dAu kiKhiu hao trong kiso du cuor l(y
Gid t4 cdh l$is6 du dau kis6 du cu6i ki
2t9.60127.854
941.62521,854
PhAn mAmm4y tlnh
Trieu vl\DT6ng cQng
TriQu ra{D
722.024
722,024 247.455 9.479
tE.9902.582
t02.969t6.469
121.959t9.t5l
2t.612 9.43t 14l.ll0
703.0347003s2
116.63212E.01?
8r9.666E2E369
c{c th6ry tir khdc va tAi sin c6 dinh v6 hinh:
Nguyen gie cta TSCD vd hinh khiu hao h6l nhung vin cdn st dlng
3U09nO20Trieu vNI)
14.245
3yt2DllgTnou vND
4.567
10, Tli sin c6 khfc
10.1 Cdc khodn phtii thu
T6m ri'ng mua sirn tiri sen c6 dinh vd chi phi xay d$ngco bin dd dangTl6t tho6t ch& xri liDtt cQc thu€ ven phdngPhdi thu trr bin cAc kho6n chfng khoan diu tuPhii thu ti ben khoen dau hrvdo c6ng ty li6n k6rKY quy giao dich theDit cAc thue tda nha Viet CapitalCenterTem ung xt ly tei san bAo demTam fog cho nhan viCnPhni thu C6ng ty C6 phin Chuns khodn Bdn VierPhAi lhu tt cho vay h6 rq tai suArLgi nhuen phdithu tt C6ng ty conPheithu kh6c
lotogt2020Tri0u VNI)
3t/t2n0t9Trieu YND
227.490
1t.0125E.E20
306.713
'71.0t2
56.t49
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l.t7 t
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29
Ns0n hdns Thmrns mei C6 phAn Ben Vi{tThuy6l mlnh bro c6o tli chlnh ri6ns qur Jk6t thtc trgAy 30 thdng 0r) DIm 2020 (ti4p thco)
Chi ti6t cec khoan tam ring mua sim tAi sAn cil dinh ve chi phi x6y dung co bdn dd dang nhu s.u
3U0Dng20 3vnn0t9Trieu vI{D Trieu vND
91.535E0.000
Tam [,ng mua nhi 52 Trio Nto. Qu6Ln 2 .
Tem ung mua bet dong san hi Thdnh ph6 Vfing TduT?m fmg mua bit doog san hi Dudng Ly Thuong KiQt, Qu{nro, Thnnh ph5 H6 chl MinlrT?m [mg mua dat An CiangMua sim phAn mim vd tai san c6 dinh kh{cTpm tng xay d[ng tru sd chinhTam ing xey du-ng tru sd chi nh{nh CAn ThdTem ung xey dgng chi nhenh An GiangTqm tng x6y dung trU sd chi nhdnh Tay Sii G6'rTsm irng xey dung tru so chi nhenh Ca MauKh6c
39.00020.44'7
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10.2 Cdc khod,t ldl phi phdithu
Ldi. phi phii thu ti cho vayUli. phi phei thu host dong dAu tuLni. phi phAi thu ti6n gti tqi cAc TCTD kh6cLai ph6i thu tt giao dich ho6n d6iLai phei thu ti giao dich ki han
3U09n020Irieu VND
928.47 5
9',7.87 7
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868.3?E111.20721.13918.6732.923
r.038.Et8 r.028.320
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Chi phi tra tru6cTii san g6n n9 da chuyrin quyin so hou cho Ngan hing dangchd xt liTdi sen c6 khec
10.4 DFphbng rii ro cdc tdisdn Cd nqi bdrrg *hdc
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102.4'79
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(7r.0r2) (?r.012)
(71.0r2)
Du phdng phei thu kh6 ddi
(7r.012)
30
Ngen hAngThuorg rtrslCd phAn Btn ViCtThuy6t mhh b6o c{o til chlnh rieng quy 3kdt thfc ngAy 30 th{rg 09 ndm 2020 (.dp theo)
11. Tl6n gti vn vay cdc t6 chtc tltr dUng khicTDn g,ni cno cdc TCTD khdc
30t09D020Trieu VND
3ut2D0t9Trieu VND
Ti6n gili kh6ng k, htnTiAn gui kh6ng kj h4n bing M{DlreD gm co ky hetr
TiAn grli c6 kj hp bing M,.lD
Tidn guic6 kj hsn birg ngosi tQ
t ong
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Vay ng6n hgn bing VND- Trong d6 : lay chi& khdu. kii chiA khdu
vay cin ci. thd chiip
Vay ngin h4n bing USD
rong
T6ng tidn gt'i vi vay TCTD khdc
12. Tian gri'i cia khich hing- Thuy6t minh tteo logi hioh tiin giri
TiAr gn|i khong ki h{nTian gii kh6ng k, han bins \rl\lDTi6n gti kh6ng ki han bing ngoai tQ
Tiin gnfi c6 ki hSD
Tiin grii co ki, hsn bing VND
TiAn giri c6 kj hsn bing ngoai tQ
Tidn grii ti6t ki6m c6 k! han bing VND
Tian gti ti6t kiem co ki hen bing ngoai tc
r retr ky quy
TiAn grii k1i qu! bing M\DTian grii ky quy bing ngoei lC
TiAr gni v5n chuy6n dtngTiAn grii v6n chuy€n dtng bing VNDTidn gui v6n chuy€n dtng bing ngo4i tQ
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225.966
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8.190.294 9.435.310
30/09t2020
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r.896.768
r 38.661
3s.622.60s
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12.5 50
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37
Neen hAngThrons mtl C6 phAn Btn vietThuy6t dhh Mo cjo tii chltrh ri€og qu, Jk€t thtc rgty 30 thtng 09 ndm 2020 (ti6p theo)
Thuy6t mtnh theo irSi tuqng khdch hdrng,logi hinh dosnh nghiep
\i
C6ng ty c6 phAn khicC6ng ry tr6ch nhiem htu han khrcC6ng ty nhA nu6cC6ng ry c6 phAn c6 v6n c6 phAn cria NhA nu6c chi6m tr6n50% v6n diiu l€Doanh nghiQp m v5n dlu fir nu6c ngodiC6ngty tr6ch nhiem htru hen m6t thinh vi€n do Nhd nu6c sohtm l0O% v6n diiu lQ
C6ng ty lr6ch nhiem hiiu hqn hai thdnh vi6n tro l€n c6 phinv6n g6p cta Nhi nuoc chi6m tren 50o/o v6n diau lC
Dsn vi hanh chinh sU nghiCp, Ding. doen th; vA hiCp hoiDoanh nghiep tu nhanH0 kinh doanhHqp LAc xa vA IiCn hiep hqp tic xaC6ng ty hqp danhKhicTi6n gti c0a c6 nh6n
13. Phit hnnh gidy td c6 gi6
iAy to c6 giA dusi 12 thAngiAy to c6 gi6 c6 kj' han tir 12 th6ng d6n 5 nam
30t09D020
TrlQu Vt{D
4.228_7 L1
t.871.3s290t
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92.4t 7
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2.682.8Er1.262.543
8.2E7
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80.005l.949'7.127
29720
1332.54t29.622.809
145.073
59.2042.1215.930
16495
605.38729.987,517
37.836.224 35.349.192
30t09D020Trieu vND
l03.619.190
3Ut2n0t9Trieu VND
t02.452.7t6
Gc
14. C6c khoin lii. phl phli tri
3.619.200 2.452.776
Lai phii tre cho tian griiLai phii tre cho tian vayLei phei tre vA ph6t hnnh CTCGLai phdi trd cho giao dich chrng kho6n phaisirh
30togt2020Trieu VND
822.O51
8.67325',7 _263
I 5.102
3ut2t2019Trieu VND
788.360
5.99550.14733.4t3
r.r03.095 t7t,5l5
i2
:
Nstn itns Thusng tn0l C6 phAn BEn vlflThuyet minh b6o cdo tAl ctlnh ritry qur 3k6l thric ngly 30th6ng09 nam 2020 (rl6p theo)
15. Cdc Lhotn nq kh6c
Thu6 ve cec khoen phei nop cho Nha nu6cPhei tra c6 tfcPhei trd cho cen b0, c6ng nhan vien
QuY khen thuonS va phric lqiPhni ra khdc
lulzn0l9TriQu vND
19.E38
t.23416,904t.234
t0.85373.281
5.E5366.095
30n9t2020Triou VND
),I+
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3i
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16. V6n cht s& htu16.1. Bdo cdo tinh htnh
Mlu B05a/TCTD(Ban hAnh theo Th,ing tu sij
49/2014lrr-NHNN nEty 3l thtng 12 ndn 2014)
irdi v chn sn hfru
e) Qui khen thuong vA phic lgi da dugc chuyAn sang cdc kioen phei d vd no khec theo hudnB dan ctu Thong nr s6 I O/2014,.m-NHNN 6p dpng cho bAo c6o tAi chlnh
ri6ng k6t thnc ngay 3l thdng 12 ndm 2014.
34
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chinb
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ki rbEinchua
phAn pb6ile
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Tri6u VND TriCu vND ! triao vlrn Trieu VND Trieu \TID TriGu VNDTri€u VND Tri€u V|ID Trieu VND Trieu VND
1 t 41.141 1.560 t2.299 1.281 218.404 3.405.3063.000.00055 du tgi ogdy I th{Dg Im 2019
125.902 125.W2Lgi nhu6n thuin rong ki171.000 171.000Tang v6n trong kj,
4.666 9.13t (t3.997',)Trich b sung c.ic quichia c6 fic
(3e) (39)std8 46.413 1.560 9r.5913.171.000 I 1.287 390.309 3.702.16956 du taj ngdy 31 thring r2
niE 2019r08.893 r0t.893Loi nhuan thuin trong k,
Jani v6n trong k,6.251 t2.503 (18.7s4)Trich b6 sung c6c qug
Trich b6 sung quY khenthuong va phric lqi (')Ct i"
"5 t:"
chenh rcch ri si6 9U 94cinrn kh6c Q78\ (2781
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thudns phic lqi(5.000) (s.000)
3.17r.0{x) I 52.664 1.560Sd du t$i agty 30 th:lng09 trtrm 2020
104.094 1.287 944 415.170 3.t06.728B
Nglll htng Thusng ngi C6 phin Bin vietThuy6t mlnh bto c[o t]i chtnh ri€ng qui 3 k6t thnc rg]y30lhrng09 nIrE 2020 (ti6p lheo)
16.2. cd phtdu
MIu B0Sg/TCTD(Boh hdnh theo Thong ts sii
49/2014m-NHNN ngAy 3l thing l2 ndn20l4)
-56 luqng c6 phi6u dlng ki ph6t hinh-Sd luqng c6 phi€u dd ben m c6ng chtng+C6 phi€u ph6 th6ng+C6 phidu uu dei-56.luqng c6 phi6u duqc mua lqi+C6 phi6u ph6 th6ng+C6 ohiiu uu dei-56.li-rqng c6 phi6u dang luu hinh+C6 phi6u ph6 rh6ng+C6 Dhi6u lIU dai* MC;h gi6cd phiau dans luu henh: 10.000 \ND
30t09D020c6 Phi6u
3 r 7.100.000317, t00.000317.t 00.000
3t/12/2019c6 Phi5u
317.100.000317.100.000317. t00.000
30/09t20t9Trieu VND
71.0352.443 96',7
220.92214.90332.105
it
317.100.000317.100.000
3i7.100.000317.100.000
VI- Th6ng tin b6 sung cho c6c khodn mgc trlnh bAy tmhg B{o c6o k5t qu6 hogt dong kinh doanh
17. Tbu trhAp leiyi cdc khodn thu nhap tuung tF
30t09t2020Trieu vND
6t.9052.953.53',7
164.9E8t't.0'7924.983
3.222.492 2.748.932
18. Chi phi lli vi ctc chi phi tudng lir
lra lar lren 8urTri l6i liAn v,vTrA lei phdt hdnh giey rd c6 giiChi phi khec tt hoat dong tin dvng khAc
r otrg
19. Lflil L6 thuAtr tu hotr itong dich v.
Thu nhap lai tidn griiThu nhap lai cho vay khech hangThu lai tt chung kho6n dau tuThu nh6p tt hoet dong bao lanhThu klec tt hoqt dong tlrr dung
long
Thu nhfip i. hoqt itong dich vuThu tu dich vu thanh toenThu tt dich vu n86n quyThu ti, dich vu kh6cChi phi ho$t dAhp dich v$ChivA dich vu thanh to6nChi phi ve dich vu ngan quiChi phi hoet dong dich vu khec
LiV 16 thuin lt hog( itong dich vq
30/09t2020Trieu vND
2.t66.65318.673
245.)46
3U09n019Triou vND
2.060.49839.700
654
2,431.104 2.100.852
3U09n020Trieu VND
73.m46E,r873.2481.569
32,01119.56 t
3.739E.7ll
3U09n019Triou vND
6.44260.9255.3622 t55
24.925t0.4564.5169.953
,!;
40.993 43.511
E
Ng6n heng Thuung m{i C6 phin Ban VietThuy6t nlDh b6o c{o tci chlnh ri€ns qui 3 k6t thtc ns}y30 thdng0g nlm 2020 (ti,p theo)
20. Lii / t6 thuAr tU hoet iloDg kirh do.nh ngosi h5i
MAu B05,/TCTD(Bon hdnh theo Thin{ tu si
49/20t4/TI-NHNN ngdy il thdnE 12 hd4t 20l4)
2s.s2s 19.t94
Thu nh\p tu ho dflng ht,th doanh ngoei hdiThu tt kinh doanh ngo?i te giao nSEy
Thu tir cac c6ng cu ldi chlnh phAi sinh riin tiChi phl hoet AAng kinh doanh ngogi h6iChi va kinh doanh ngoai rC giao ngayChi vA cec c6ng cu tdi chlnh phii sinh ridn t6
Liil L5 thuin rtr ho{r ilorg kirh doonh ngoqi h5i
21. Lei/ 16 ftuitr ttl hoft itoDg kirh doeoh (mue bAtr) chi'ng kho{n dlu tu:
3U09n020Trieu VND
91.16324.9 t866.84566.23416.32349.915
30/0Dn019Tdeu vNI)
10s.190| 8.4t 9t6.11185.9964.399
t1.59',1
Thu nh6p tt mua b6n chfng kho6n diu tuChi phi vd mua bdn chring kho6n diu ruTrich lip dy phdng rui ro chtng kho6n dAu tuHoan nhSp du phdng rui ro chtng khoen dAu tu
22. LAi/ LA thudn ttr c6c hoet iiorg kinh doBnh kh6c
Thu nhip i. ho AA|B kinh doanh *hdcThu tt hoqt d0o8 chothu6 nhiThu tri hoAt dong kinh do6nh khic
Chi pht ho dQrrg hhdc
L5i/ L5 thuAn ti ho?t dOBg kinh do.nh kh6c
23. Thu ohap tirg6p v5n, mua c6 phin:
Ci rti,c nh\n iluqc trong kj tu gdp vin, nut cd phdnTir cht'ng khoAn V6n kinh doa[hTir chring kho5n V6n dAu tuTt g6p v6n, dAu rr-r dAi hsnPhdn chio l i/16 theo phrong phdp in CSH cio ctic *hodh ddufi.eAo cdc cAng ty fiAn doorth, AD kitCdc *hodn thu nhAp khlc
30t09t2020Tri6u vl\rD
140.333
16.5t9
t50
30/091019Tri€u VND
42.33',7
824
2.100
123.494 43.513
30109t2020Trieu vND
30n9n019TriQu VND
16.972
12.700
2.629
32.1124.4t6
27.756
2.511
14.343 29.601
3U09n020TriQu YIrID
175
175
30/092019Trieu vND
t1s
24. Chi phl ho{l itong
L Chinop thui5 vecrc khoAn phi. lC phi
2. Chi phi cho nhan vi6n:
Trong do:
Chi l,rong vd ph.t c.ip
Cdc thodn chi ddng g6p theo ltonE
Chi rrq cdp
Chi phi thttc cho nhAh rian
hongdS:
Chi phi khdu hoo hi sdn cij dinh
Chi phi Hic4. Chiphi hoat dong quan li c6ng vu
Trons d6:
Chi c6ng ktc phi
Chi vi hoat d1ng doah th, cio TCTD
5. Chi nop phi bao hi6m. bao toan tian gui cta khAch hang
6. Chi phi dU phbng (kh6ng tinh chi phi ds phdng rti ro tin dvngnoi ve ngoei bang, chi phi d|r phdng gidm g;i, CK)
7. Chi phi ho?t dong khac
r6ng
25. Chl DhldB ph6ry rili ro tin dtrng:
Nsln ttnsThuotrg msi c6 phAn Btn vierThuy6t minh b6o c{o Oi chlnh riGng quy 3 ket thfc rgny30 lh{ng 09 nIm 2020 (ti6p theo)
Trich lap(HoAn nhap) dtr phdng tr6i phieu dtrc biet VAMCTrich lap(Hoin nhAp) du phdng cu thd cho vay kh6ch hdngTrich lep(Hoan nhAp) ds phdng chung cho vay khech hdng
rong
MCu Bffii/TCTDBan hdnh theo Th6ne t', si
49/2014/TT-NHNN ngdy i I thAng l2 ndn 20t 4)
30to9n020Trieu vlYD
30/0920t9Tri€u vND
543
289.il6430
300.076
241.597
32.433
1.549
r4.067
112.l,30
249.E91
30.902
1.717
17.566
)71.347
4 5.1 51
126.979
107.'t37
4l.667129.680
)26 609
ri
5.611
3',7.612
7.)60
it 431
259 180
601.941 630,073
3U09n020Tri€u VND
153.94E82.08t15.225
30n9nolgTriQu VIrID
39.19552.08718.129
2Sr.26l 109.411
J!llI'l
Nstr hing Th'rong mti C6 phAn Btn viflThuy6t mlnh b6o cio tAl chlnh rl€ng qur 3 k5t th[c ngdy!0 thing 09 nIm 2020 (ti6p 6eo)
26. Chi phl thu6 thu nh4pChi phl thul tha nhqp doorh nghiep h@h hdnh
Mlu B050/TCTD@on hAnh theo Th6nE it sd
49/201 am-N HNN ngay i I thdnE I 2 nnn 20I 4)
(r7s)
|.14E
(6.E33)
494
3U09D020Trieu vND
136.5 r0
30t09n0t9Tricu vNI)
84.52].Tiing lqi nhufuV(|5) kit to6n trudc thuii
Cdc thoan diu chinh gidn:
Thu nh6p t'r g6p v6n lien doanh mua c6 phin
Lai til thanh lY bdt dong sen
Cdc khodn diiu chinh tdn?
Chi phl kh6ng duqc trt khi x6c dinh thu nhap chiu lhu6
Th'r nhsp/od) chiu thu6 uft llnh trong kiL5 nam trudc chuy6n sang
Thu nhfp/o5) cbi'r Ou6 l^tu tinh trong kiThud TNDN theo thu6 suCt quy dinh (20l")
Diau chinh thu6 TNDN nem trudc
cP thu6 TNDN t,] thanh li BAt dong san
Cbi pht thu6TNDN hien hinh trong kiThu6 TNDN nop thta dau kiThu6 TNDN da n6p rrong kiThu6 TNDN ph6i nOp cuSi kY
Tian mAt vd c6c khoAn tuoDg duong tiAn tai quy
Tian gti t€i NHNNTien, nSogi h6i gti lai cdc TCI D kh6c (gim kh6ng kyhan YA c6 kyhan kh6ng qu6 3 theng)
VI[- C{c th6ng tln khAc
28. Tltrh hlnh thu nh$p.t. cdn 4 c6ng nhan vi6n
I. T6ng s6c{n bS, CNV
II. Thu nhfp cta cdn bg
l. T6ng qu! luong2. Ti3n thuong3. Thu nhap khdc
4. T6ng thu nhap (l+2+3)
5. Ti6n luong binh quin
6. Thu nhep btnh quan
t3t.0t3 78I42
r3t.0&3
27.6t1
7E.t8z
15.636
L361
VII- Th6ng tin b6 surg mot s5 khoin mgc trinh biy tren 860 c6o luu chuy6n tiAn tQ
27. Ti6n vi c6c kholn tuong duong tiin
17.960 1.421
30/09t2020Trieu VND
30/09/2019Trieu VND
21.611
14.114
(24.431)
r7.003
(6.s55)
\J.027)
524.188
r.0E9.E02
5.209.321
439.460
296.412
4.312.706
6.8831r 5.108.578
30t09n020
Trie'r Vt{D1.746
30t09D019
Trieu YNI)1.124
241.597
t2.645L549
249.891
l6.l'75|.711
267 .',7 83
16,l I1126
Chi tiou
255.19 t
15,37
t6rr
Ngan hlngThuors mti C6 phAD Btn VielTh'iy& mloh b6o c{o .ti chlnh riCng qu, .l kdl thtc nB}y30 thlns0g nlm 2020 (li6p lheo)
Mlr B05./TCID(Ban hiull theo rh,,nE tu sai
49/20|4/rT-NHNN nsdy 3l thting 12 ndn 2014)
29. Tinh hinh thgc hieo nghh vg vfi NgAn s{ch NhA trufc
30. TAi sAn. gi{y t} c6 gi6 (cTCc) th6 chip, c}m c5 vn cti6r taAu, t6i chi5t kh6u
!!
li1)
B6t dong sinEong sen
Ch[mg tt c6 gieTei sAn khAc
I Ong
31. Nghia vg nq ti6m ln vi c{c cam k6t due Ie:
30t09D020Trieu VND39.889.253
4.256.98t13.t20.6442.237.502
3 t2t20t9Trieu VN-'D
37.616.7934.110.5?97.820.6805.975.008
59.504.380 ss.523.060
Bdo Iinh vav v6ncam kA gia; dich h6i doeiCan k6t trong nghilp vu thu tin dungBdo lenh thanh todnBdo lanh thuc hien hqp dingBAo lenh du thAuCam k€l, bio Enh khec
TriCu VND130.719
t7.763.148152.5564t5.661r66.17831.480
6t6.533
3,7l2l20t9
T.i€u Vl',]Dt30.719
30.695.339I t2.462495.560336.937
2E.E87626.796
r9.276.881
(73.450)
30/09/2020
32.426.100
(96.784)
4i.
\iv
19.203.431 32.329.916
Cbi tiGu
s6 du
diu kiPhdt rinh trors kl s5 au
c"5i tys6 phii nQp s6 oe ngp
Tri6u VND Trieu VND Tri6u vND Trieu vND
Thue thu nhap doanh nghiep t4.774 z',t.6t'l 24.43 | t7.960
Thu6 gi6 q gia tlng 366 3.791 3.469 6E8
Thu6 nhd dAt 20 20
Cic loai thud khac L764 t2.t27 I3.40 t 1.190
- Thu6 thu nh$p c6 nhen 1.693 t l.623 12.t65 1.151
- I hue nna thau 7l I r31 1.163 t9. Thu6 m6n bii 73 73
Cec loai phi, lC phi kh6c 451 45 I
r6.904 44.706 41.712 19.83E
Trtr Tid[ gr]i h! qu! (Thuy6t minh s6 I2)
Ngto hing Thudtrg m{i C6 phtn Bln Vio(Thuydt ninh bdo c{o til chlnh rt€ng quy 3 k6t thnc ngny30 thang 09 rlm 2020 (ti6p thco)
32. Th6trg tin va dc beb lien quro
Ma'r B058/TC-ID@ah hdnh theo Th6ng tu si
49/20lam-NHNN nghy 3l thtng I2 ndn 2014)
sd ar cuii
33, M{a i!0 tAp trurg thco khu yE dia ly cta c6c tli sAn, c6ng nq vl cdc khoin mgc ngoti bring
TSng du nqtidn giri vi
cho vay
T6ng ti6n gti,1i6n vay viphrt hinh
GTCG
cdc cem k6ttio d\rng
CCTC phAisinh (T6nggin tri giao
dich thco hqpddne)
Kinh doanhvn dAu tu
chlingkh06n
Trong nudc 46.027.532 49.645.122 r 5 r 3.133 8.442.409 4.663.5',74
Nudc ngoaJ t12.240
IX- Quin ly rti ro tAi chioh
3{. Cblnh sdch quin lj nii ro li6n quan it6n cdc c6ng cq tii chlnh
Rii ro lu6n lu6n tiam an rroDg hoat dong cta NBan hang, nhrmg dugc qudn lf th6ng qua c6c quy rrinhph6t hien, dtuh gi{ vA ki6m sodt thudng xuyen tny rhuOc vio gi6i han rui ro vi cric ki6m so{t khac. quytrtnh quan l:i rii ro lA then chi5t d6i v6i khe neng sinh lgicta Ngan heng vd m6ice nhan roogNgan hingc6 tniah nhi6m ngin chEn c6c nii ro lien quan d6n quyin hgn cong vifc cta he. Ngan hemg d6i mar vdic6c loai .ti ro nhu: nri ro tin dung, rui ro thanh khoen, rui ro thi truong (duqc phan lo?i thanh rrli ro kinhdoanh ve rii ro kh6ng li€n quan den kinh doanh)- Ngoai ra, Ngan hang cing chiu rti ro hoat dong.
Quy trinh ki6m so6l rti ro doc lop [h6ng hao g6m cec rui ro kinh doanh ching hen nhu nhihg rhay d6icua mdi trudng. c6n8 nghe vi ngdnh ngh6. Nhtng nri ro ney dvqc ki6m soel boi quy trinh xay dung kChogch chi€n lugc cta Ngin hAng.
Qtrin hQ C{c giso dich30ft9n02o
Trieu vND
3vt2n0t9Tri€u \rM
cii d6ne ldn - Ti6n cti tai Nsan hans 5 5
C6ng ty con - Ti6n crii tai Nean hans t33.120 t3t.223
- tni dAn sui ph6itni cho c6ns ty con 284 2.491
- Lqinhu6n duqc chia tri c6ng ty co 873
C6c c6hg ty liCnquan
- I ren 8ur tu cac cong ty llen quan 1E3.44278.t55
- Phai thu tri cic c6ns ty IiCn quan 52.232 L909
- Lar rren gur pnar tra cno cac cong ty [enquan
320 t25
Cdc b€n lienquan kh6c
- TiBn gti cria HDQT, Ban TGD ve BanKS
69.6t5 24.227
- Lai tiAn s'ii phii tre 621 2t5
Ngtn hlog Thusng mtl Cd phln Btn VietThuyat mlllh bao cto tli chlnh rieng quy.l k6l thrtc ngly30 th{ng 09 nnm 2020 (fltp thGo)
Miu B0SI/TCTDtBon hAnh heo Tlxjne tus6
49/20|4/TI-NHNN ngny 3l thdns l2 ndn 2014)
35. Rti rc dn dgDg
Rii ro tin dlng lA khe nAnB xAy ra t6n thAt trong hoardOng ngan hang cta t6 chric tin dungdo khAch hArgkh6n8 thuc hien ho[c kt6ng c6 kh6 nengthvc hien nghi6 vu cia mlnh theo cam k6t.
Trong qu6 trlnh quen li rti ro tin dung, Ngan hdng da ban hinh cec chlnh s6ch tln dung ciing nhu hudrgdan thgc hien hoic kh6og c6 kha nAng thuc hion d6 chuan h6a cdc ho?l dong tln dun8 coaNgan hAng.
Ngin hAng ki6m soft va quAn li rti ro tin dung bing cdch thi6t I6p han mfc tin dung tuong tng vdi mucdO rui ro md Ngan heng co th6 chip nhin dugc diii
"oi .6i rUcl lang ui d6i voi m6i ltlu vuc dia li,
nganh nghi. Han mic tin dung_d6i voi m6i khech heng duqc rhi6r lap rh6ng qua viec st dunS hi th6ngxCp hang tin dung, trong tl6 m6i khdch hdng duqc xep loei d mot mric d0 flli ro. Mric dO nay c6lh6 sfad6i vd cap nhat thudng xuyCn.
Ngen hnn8 de thii;t hp quy trlnh sort x6t chAt luqng tin dung cho ph6p dgbAo sdm nhiing thay d6i va tinhhinh tii chinh, khd nlng trd nqcia cic En d6i t6c dga trCn c6c y6u t6 dinh tinh, ilinh luqng.
36. Rrni ro thi trutmg
36.1 Ril to ldi sudt
Rti ro l6i suAt phdt sinh do c6 nhfine thay d6i v6 lei suAt c6 anh huong diin gid tri cta cec c6ng cu tdichinh.Ngen hd,ng sc co ntuy co chiu ruiro Iaisuar do sg kh6ng tuoag ximg hay chCnh l6ch gina ngdy d6ohfln ho{c ngay x6c dinh lai lai suit ctu tei sdn vA ng phei tni vd c6c c6ng cu ngoai bang trong mol giaido4n nh6r dinh.
Ngen hdng thudng tiiin hanh d6nh gi6 chenh ICch lai suit, so s6nh voi cdc thi lruong trong nu6c vd qu6ct6 d6 c6 uhtog didu chinh kip thdi. Thcm veo d6, viec ep dun8 cec quy trinh quen li rti ro noi b0 cnngtro n€n hieu que hon nho vifc triin khai HC th6ng Quan ty v6n TAp tmng ve HC th6ng Thanh to6n Taptrung Orco d6 todn b0 cAc giao dich v6n va thanh to6n cta Ngan hnng ddu do HQi sd chinh thuc hien.
ViC;d6 cho ph6p Ngan hdng gi6m Mt hiQu qui ion cec biiin d6i va v5n va giam cAc sai s6t c6 th6 xiy ra
ciing nhu nhongthi tuc ph'tc lap kh6ng cAn thi6t.
Phen ich tdi sdn vdnq phdi tfli theo thdi hqn dinh lai ldi sudt thw td
Thdi hsn dinh lai lai su6t thuc t6 h thdi hen cdn lai tinh tir thdi di6rn k6t thric nem tdi chinh cho t6i kiilinh Iqi lai su6t gen nh6t holc thdi han ilAo hgn cria c6c khoen muc tdi sen va nq phei ha, tiy theo y6u t6nio d6n s6m hon.
CAc gie dinh va di6u kien sau d6 duo. c 6p dung lrong phan lich lhdi han dinh lai lai su6l thuc t6 cta c6c
tai sen vd ng phdi ha cta Ng5n hdng:
. Tian m6q cic c6ng cu tei chinh ph6i sinh vA tai sen tei chinh khec: g6p v6o, diu tu dai han; c6c tdisdn kh6c (bao g6rn tai ia,n c6 dinh vd tii san c6 kh6c) va cdc khoan nq khdc dtrqc x6p toei vAo khoirn mqckh6ng chiu lei.
. Ti&r gui tai NHNNVN duqc xiip loBi vAo liAn gti thanh totu do d6 ki han dinh lei lei sudt thuc t6dugc x6p togi vao khodn muc d6n mot th6ng.
' Thdi h8n dinh lai lai sult th\rc t6 c0a ch6ng kho6n dAu tu dugc tinh duatl€n thdi gian deo han th[c tiit?i tht i diAm k6t thtc k, kd to6n nem cua tuntloei chrmg khoen.
. Tht i hgn dinh lei lEi suAt thrrc t6 cia cic khoin tiin gti r4i vd cho vay cec t6 chric lin dung khac; c6ckhoen cho vay kh6ch heng; cdc khoen tian gii vi vay clic 16 chric tin dung kh6c vd tian g'ii cta kh6chhdng ilugc x6c dinh nhu saui
- C6c khoAn muc c6 lai suAt c6 rlinh trong su6t thoi gian cta hgp ddng: thsi han dinh hi lai suAt thuc 6dEa tr€n thdi gian cdn lai cua hqp ddng tinh tt lhoi di6m k6t thic ki k6 ro6n.
- , C6c khoin muc c6lei su.6r thd n6i: rhdi hendinhlai lf,i suAl lhuc ni dua rr6n ti dinh lai tai sual Ban
nhil tinh tu thdi .liem k6t thic k, k€ toan.
. Thdi han dinh lai lai suAt rhuc ti: cta khodn muc ph6t hdnh gi6y to c6 gi4 dua tren thdi gian d6o hellcdn lai cta ttng loai giAy td c6 gie.
Ngtnlang Thuung m?iC6 phln Bdn vi+(Thuy6t minh b6o c6o tli chlnh rieng quy 3k6l thric rgAy 30 ih{rg 09 nam 2020 (ti6p theo)
M6u B05dTCTD(Ban hdnh rheo Thong tu s,j
49/2014m-NHNN nsdy 31 thdng t2 nnn 2014)
TAi ngty 30 th{ng 09 rln 2020 Qud han
Tri0u vlYD
KhOngchiu Ei
Trifu vND
Duti I th6ng
Trieu VND
T[ I dan3 thang
Tri0u VND
Ti ren 3 d6n6 th6rg
TriEu VND
Ttl tren 6 if6n Tt trtn t it6n12 th6ng 5 nlm
Trieu VND Trieu VND
TrEn 5 nlm
Trifu vlYD
T6ng
Trifu VND
524.ttE
8.922
r.0E9.802
4.t99.36t
524.ltt1.089.E@
7.031-541L23t.lt0 400.000 500.000
r.664.151
11.012
11.299
100.000
1.19t.349
2.529.144
4.v22
34.072.429
4.663.574
100.000
1.191349
2.600.156
10.613.250
120.000
15.021.561
60.000
5.755.390s80.000
4.016.526
r01.00t521.4t625t.t02
480.135
3.340.t65
Tli sirI- TiAn mAt vang b0c, da quY
II- TiAn gui tai NHNNItt- Tian 8ti t4i vd cho vay cric TCTDkhic (')V- Cdc c6ng c! di chinh ph6i sinh ve
c6c tni san tei chinl khec (*)VI- Cho vay khAch hang (+)
vll- Chtng kho6n diu tu (+)
Vlll- C6p v6n, ddu tr.t ddi han (+)
IX- Tii sin c6 <linh vi bit ilong sdn
diu tuX' Tdi san C6 khdc (*)T6Bg tii sidNq phni traI- Tidn gfi cna vd vay lt N HNN va cac
TCTD kh6cII- TiAn gti cria kl6ch hdng
lll- Cdc c6n8 cq tiichinh phdi sinh vd
cac kloan nq ai chinh khAc
V- Ph6t hanh gi6y tdc6 gidvl- Cdc khoin nq khic
T619 trq phti triMtc ch6nh nhey cim v6i lii surt noibiogCdc crm kit ogofi bntrg s6 tic dotrgt&i mtu ilo trhty clmvdi Lei suit circic Tii dtr vi cdDg nq (160g)
Mi,c ch6nh trh4y clm vdi lei suAttroi, ogofi biog
1.735.163 4364.m2 fi.722.413 16319.741 6.735.390 4.817.534 n2.5la 3.t20300 55147.961
6.556.t39
8.708.855
r.40E.189
8.t94.697
225.966
t2.244.245
- E.1v)294
404 31.a3622a56.546
1.208.301
5.41t.460 3.220.021
t0 3.170 17.400 L106.3t0 2.492.240 3.5t92001.20830r
1264.U7 15.265.004 9.606.056 12.4a7.611 6.517.a40 5.112.261 4M 9.t54.023
1.735.163 3.100.055 1.451.409 6.713.685 (5.752.221) (1.700.306) (4.939.743) 3.819.t96 4.,A3.93E
1.513.133 1.513.133
1.135.161 1.s86.922 1.457.409 6.713.6E5 (5.152.221) (1.700.306) (4.939.743\ 3.819.t96 2.920.E05
( ( I ( ( ( ( ( ( ( ( ( ( ( ( ( ( < ( a ( ( ( ( ( ( t ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (
Mru BUto/TCrD( Bon hAnh heo Thin| tu s6
49/20 1 4m-N HNN ngiy 3 I tMng I 2 ndn 201 4)
36.2 Rni ro iAn 4Rti roriAn te B lofli rui ro ma giA tri cta c6c c6ng cu tei chinh bi thEy d6i xu6t ph6t tir nhtng th6y ddi vd
ry sie.
Ngen heng duqc thdnh lAp vd hoet dong tsi ViCtNam voi ddng ti6n brio cAo lA VND, ddng tian giao dichchinh cta NBin heng c0ng la VND. C6c tAi sen tai chlDh vd nq phAi rra ldi chinh cta NgAn hang chi y€ubeng V'llD. mot phen b6ng USD. Tuy nhi6n, mot s6 tAi sdn tdi chinh vA nq phei trA di chlnh khic ctaNg6n hring l6i bing c6c d6ng ti6n kh6c ngoii M{D vd UsD. Ngan hang de dua ra mQt hQ th6ng hgn mrtcd6 quin ly lr{ng thdi cua cdc d6ng ti6n. Trang th5i d6ng tidn duqc qudn Ii dua trCn co sd hang ngiy vichi6n luqc phdng ngrm rti ro dugc Ngen hang st dung da dem beo ring trgng th6i cria c6c ddng tiin dugcduy tri trong har muc da thi6t IAp.
PhSr logi tdi stu vi nq phdi tri Gi chinh theo loai tien de duqc quy d6i sang VND vAo ngiLy 30 thd,ng 09nem 2020 nhlr sau:
NgAn hlng ThuvDs m{i C6 phltt Ban VlorTtuydt tninh b{o cao Oi chlnh ri6nsqur 3I6t thtc ngly 30 thlng 09 nlm 2020 (titp rheo)
Chi tieuf,UR ilud. c
quy d6iUSD dIrW
quy d6ic{c ngo$i h5i .
khdc itu.oc quy d6ilong
Iii sln
I- Tian m{l vens bac. de qui 990 t22.t56 4.E6E l2t.0l4
ll- TiAn suitai NHNN 2s.526 25,526
III- Tiin eti tai vd cho vay c6c TCTD kh6c 2.098 2.038.E35 5.032 2.045.965
IV- Chlmg kho6n kinh doanh
V- Cdng crr lai chinh phei sinh vn cnc tdisdn dichlnh khac
( 1.205.620) (1.20s.620)
VI- Cho vay khach hAns E94.429 E94.429
Vll- Chunc l,$06, dAu nr
lX' Tei san c6 dinh vi bitdons snn dAu hr
X- Cac Lii san C6 khdc 53.235 53.23s
Tdng tii sin 3.08t 1.92E.56t 9.q)0 1.941.549
Nq pb{i tri vA v6D cht s& hou
l- TiCn gui cta vi v{y lit NHNN vA c6cTCTD kh6c
904.215 904.2t5
U- TiAn I'ii cta kh6ch hang 1.020 2',7 4.103 4.03 r 279.354
III- Cdc c6ng cu lAi chinh ph6i sinh vd cdckhoin nq Gi chinh kh6c
V- Phdr hAnh gray lo co qla
Vl- C6c khodn nq kh6c 588 st8
T6np oq Dhii trl vA v6n chi sd hru t.020 t.179.106 4.031 r.rt4.157
th{i ti6n tr bd 2.068 749.455 s.869 151.392
Trerg thdi tiaD te rgoSi blog (10.966) (414.8s2) (s00) (426.318)
Tr{ps thdi ridr titrOi, ngogt b{nq (t.8e8) 334.603 5.369 331.074
4i
Ngen hirg Thuong m9i C6 phdn Bin VielThuy6t minh b6o cdo tti chlnh ri€ns quy 3kat thtc ngty 30th{ng 09 nlm 2020 (li6p theo)
Mlu B05"/TCTD@an hanh theo Th6hs t" !6
49/2014m-NHNN ngAy 3l thing 12 fin 2014)
36.3 Bil ro lhanh Lhodl
Rti ro thanh khoin lA mi ro NgAn hing B{p kh6 khen trong viec thuc hiCn nhfng nghia vU cho c{c l}oannq phei rd tii chlnh. Rti ro thanh knoAn phdt sinh khi Ng,6n hing c6 thd kh6ng dri khn n5n8 thuc hiennghia vu tri-ng khi nhiirg khoAn nq phAi tre lei chinh ndy d6n han o nhtlng.thoi didm bhi thudng holckh6kh6n. D6 giem thi€u rti ro thsnh khoAn, NgAn hen8 phai huy dong tir nhiAu ngudn da @ng kh6c ngoiingu6n v6n co Mn cta Ng6n hdng, d6ng thoi Ng6n hdng cin c6 chinh sAch quin Ii tai s.ir c6 tlnh thanhkhoan linh.hoat theo d6i ddng tiin_tuong lai vi tinh thanh khoAn hing ngey. NgAn hen8 cinS cAn driihgie ddng ti€n d\rki6n vd kh{ ntrng s60 c6 cta tais6r dem beo hien l€inongrrudng hqp cen huy dongrh6mnguon von,
Rui ro lhanh kho6n cdn dugc hen ch; thong qua viQc nim git m6t s6 luqng lon tidn mlt va cdc khoentuong duong ti6n dudidarg teikhodn tian grii$anh to6n t4ic6c t6 clrr?c !i[ dung khAc. c6c khodn tian 8titai Ngen hAng NhA nusc vd cac t6chtc tin dung khdc vd cdc giiy to c6 giA. Caa ry lf an toan c6 rinh ddny€u 16 nii ro cong dugc st dung d€ quan li rui ro thsnh khodn.
Thdi gian deo han cia cec tdi san vd nq phei tre tha hi6n thdi han cdn lai cria tii sen ve nq phai trd tinh tirngey lip bAo c6o Lii chinh ri€ng d6n khi lhanh to6n theo quy dinh trong hqrp ddng ho{c trong didu khodnphAt hA,nh.
Cdc gia dinh va diau kien sau dugc 6p dung troDg phen tich thoi gian d6n hen cia cdc tdi sAn vA no phaitrA cia NgAn hanS:
. Tia'r gui tai NIINNVN duqc x6p vao toai tian gui thanh to6n, tronS d6 bao gdm tian g']i dU trt bitbuoc. 56 du cria rien gtidu trn bit buoc phu thuQc vlothinh phAn vdki hen cia cAc khoan tian grii kh6chhAng cta Ngen heng.
. Thdi gian d6n h4n cria c6c khoen tiAn g'!i tai vA cho vay c6c t6 chuc tin dung kh6c, c6c c6ng cu tdichinh pi6i sinh va c6c Lii sAn lAi chinh kh6c ve c{c khoin cho vay kh6ch hing duqc &ic dinh dua vAongey d€n hsn cta hqp d6ng quy dinh. Thdi Bian d6n hao thuc t6 c6 tha thay d6i do c6c khd u6c cho vaydugc gia han.
. Thdi Bian d6o hgn cta churg kho6n dau tu duqc linh dua tren ngey d6o han cta tring loai chingkho6n.
. Thsi Sian d6n hen cta cdc khoan dau tu g6p v6n mua c6 phAn duqc coi li trCn 5 nrm do cec khoAndiu tu ndy kh6nB c6 thoi gian d6o han xrc dinh ve NBen hAng c6 i dinh nim gin l6u dii.
. Thdi gian d6n hgn cia tii sAn c6 dirh dugc xic dinh dua vAo thdi gian s* dung hitu ich cdn lgi cta tAisen.
. Cec kho6n ti6n g&i, tian vay cta cec t6 chtc tin dung ve cdc khoan tih gui cta kh6ch hAnS duqc xAcdinh dua vAo tinh chdt cta cllc khoen ndy hoic thdi gian d6o hen tren hqp d6ng. TAi khonn ri€n gti thanhtoin tt c6c t6 chtc lindung khdc vA ti6n gti tharh loin duqc lhuc hien Siao dlch theo y6u ciu cria kh6chhing vri do d6 duqc x6p loei kh6ng ki hg;. Thdi gian deo han d6i vdi cac khoen vay va tiAn grii ki han
drgc xric dinh d\ra tr€n ngAy d6n hgn theo hgp ddng. Trong thuc tii, c6c khoan ney c6 th6 duqc quay vdngvd do d6 duy tri hong thdi gian ddi hon lhdi gian d6o har ban diu.
u
( ( (( ((((((((((((((( ((((1 (((((( (( (((((((( ((((((N83tr)ingThuutrg mriC6 phAn Bttr Vi€tThuy6l ninh bro c6o tnichhh ri6n8 quj JkCl lhtc ngny 30 thdn8 0q nrm 2020 (ri6p theo,
M6u B05a/TCTD(ban hazh theo t honE M so
49/2014m-NHNN nqay 31 finng 12 ndd 2014)
T+i ngAy 30 rbdDg 09 nIm 2020
Tii sdnl- Tidn mit vdng bac. dd quliIl- Ti6n gui lai NHNNIII- Tian gti r?i vA cho vay cdcTCTD ki6cV- Cdc c6ng cp tai chinh phriisinh vA cdc tAi san tai chinh khecVI- Cho vay khech hdngVII- Chtmp khoin ddu tuVIII- c6p;6n, dau tu drii hsnIX' Tdi san c5 dinh ve bft dongsrn dau tuX - Tei san Co khac
eu:i h{n
TrCr 3 thdtrg D6r 3 thturgTrifu VND Trieu VIYD
1.135.907 52t.244
71.012
D6n I th{ngTrieu VND
TU tr€o I d6r3 tLdrg
Trieu VND
r.238.1E0
341.338
Trotrg hgnTl} trCD 3 it6tr
12 thdlgTriQu VND
Ttr tr€n I if6u5 ntrm
Trieu vNDTrGn 5 trtrETri€u VND
rorgTriau VND
524.1tE1.089.t02
4.899.361
524.1881.0t9.802
1.031.541
3.549
2.7 71 .3503.525
4.423
5.666.3?9r20.000
5.92',7.36J
318.876
950
12.1t4.906E81.008
9.85t.3303.340.t65
100.000
1191.349
3.031
8.922
3t.072.4294.663.57 4
r00.000
1.191.349
2.600.156211.913
900.000
55 t.929 t.4t4.933
T6ng di sdn
Nq plii traI- Ti6n gti cua vd vay ti NHNNvd c4c TCTD khecII- Tidn gri cua khrich hdngIII- C6c cong cU tai chinh phdisinh va c6c khodn nq tii chinhkI6cv- Phet henh gi6y td c6 gieVI- Cdc khoan ng kl6c
1.206.919 52t.244 9.503.68t 1.316.270 r4.s1E.793 1.661.112 14.492.815 55.2t7.961
6.590.252 \.374.016 225.966 8.190.294
9.02t.9 t6 '7 .942 2E2 11.651.105 3.2t7.921 404 31-E36.228
l0310.631
3.170276.970
l.123.7804'74.414
2.492.240'142.536
3.6r9.200r.20t3013.750
15.922.t09 9.596.49t r9.411.85s 5.452.691 4.t54 50.E54.023T5ng nq phni tni
Mric chetrh lhenh khoitr ring s24.244 (6.419.121) Q.220.228\ (4.9s9.072) LE08.475 14.488.121 4.433.93t1.20,6.919
45o
\!c'lc
Nsin httrg Thudns m{iC6 phin B{n vlelThryat mlDh bdo c6o 1ii chlnh rieng qur 3k6t th(c ngiy 30 thdng 09 nim 2020 (titp thco)
Mlu Bflio/TCTD(Bon hdnh theo Th1ng t stj
49/20 1 4lrf-NHNN nqhy 3 I tht"g l 2 ann 20 1 4)
TP, HCM 5 iuingLonan 2020
ng Gidm D6cLip bing
Bti Thi Quarh
K6 todn truang
C6ng Nha
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Anh Ti
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