Professional Documents
Culture Documents
VPBank AR 2015 PDF
VPBank AR 2015 PDF
MC LC
6
9
5
7
14
16
20
22
27
29
33
35
54
56
112
113
CC KT QU KINH DOANH NI BT
Tm nhn n nm
2017
VPbank tr thnh
GI TR CT LI
1
5
3
trong
Ngn hng TMCP
hng u Vit Nam
Ngn hng TMCP bn l
hng u Vit Nam
CC KT QU KINH DOANH NI BT
2011
2012
2013
2014
2015
82.818
102.673
121.264
163.241
193.876
5.996
6.709
7.727
8.980
13.389
32.009
59.680
88.345
119.163
152.131
Vn ch s hu
Huy ng khch hng + Pht hnh giy t c gi
D n cp tn dng
39.376
44.965
66.263
95.675
131.463
29.184
36.903
52.474
78.379
116.804
2.515
3.133
5.085
6.271
12.066
1.064
949
1.355
1.609
3.096
2011
2012
2013
2014
2015
ROA
1,12%
0,77%
0,91%
0,88%
1,34%
ROE
14%
11%
14%
15%
21%
H s an ton CAR
11,90%
12,5%
12,5%
11,3%
12,2%
3.548
4.326
6.795
9.501
12.927
204
207
209
208
353
635
1.305
2.088
(t ng)
TNG TI SN
(t ng)
(t ng)
(t ng)
Ng Ch Dng
Ch tch HQT
Nguyn c Vinh
Tng Gim c
2010
i tn thnh Ngn hng TMCP
Vit Nam Thnh Vng, ra mt
logo v b nhn din thng
hiu mi;
Th im trin khai m hnh chi
nhnh ngn hng bn l hin i
vi s h tr ca cng ty t vn
quc t McKinsey & Company;
Thnh lp b phn Tn dng
tiu dng di thng hiu FE
Credit.
2013
Xy dng v trin khai giai on
1 ca Chng trnh Chuyn i,
Xy dng l trnh tng th cho
lnh vc qun tr ri ro v cng
ngh thng tin;
T chc li cc n v kinh
doanh, h tr v mng li phn
phi;
Ln u tin Moodys xp hng
tn nhim VPBank mc B3 vi
trin vng n nh;
Ln u tin li nhun sau thu
vt 1.000 t ng
2011
Trin khai 6 sng kin chin
lc vi s h tr ca cng
ty McKinsey & Company
chuyn sang m hnh ngn
hng bn l hin i;
Ra mt cc im giao dch
chun u tin theo theo m
hnh ny;
Ln u tin li nhun trc
thu vt 1.000 t ng
2014
Hon thnh c bn giai on 1
ca Chng trnh Chuyn i;
L 1 trong 10 ngn hng hng
u Vit Nam c la chn
thc hin phng php qun
tr vn v ri ro theo tiu chun
Basel II vo nm 2015;
c Moodys nng mc trin
vng t mc n nh ln Tch
cc;
Ln u tin tng ti sn vt
150 nghn t ng;
Mua li thnh cng Cng ty Ti
chnh Tp on Than Khong
sn Vit Nam v i tn thnh
Cng ty Ti chnh VPBank (VPB
FC);
c cng nhn l thng hiu
quc gia ln th 2.
2012
Xy dng chin lc pht trin
ca VPBank giai on 20122017 vi s h tr ca cng ty
McKinsey & Company;
Ra mt khng gian giao dch
mi;
Ln u tin tng ti sn vt
100 nghn t ng;
c cng nhn l thng hiu
quc gia
2015
Xp hng 21 trong s cc n v
np thu thu nhp DN ln nht
Vit Nam;
Thnh lp v y mnh cc
mng kinh doanh mi nh
Dch v Tn dng Tiu thng
(Household), Dch v Cng
ngh s (Digital);
Tp trung ha dch v khch
hng;
Ginh 6 gii thng quc t
Kt qu kinh doanh t tt
10
THNH LP V Y MNH
CC MNG KINH DOANH MI
11
Vn ha doanh nghip
c nng ln tm cao mi
D n t ng ha cc khi h tr ERP/SAP: ERP/SAP gip chun ha v tch hp cc quy trnh nghip v nhm nng cao hiu
qu qun l ca Ngn hng bng mt gii php ton din. D n cng gip nng cao tnh chuyn nghip, tnh h thng, kin
thc, k nng cho nhn vin, khai thc thng tin nhanh chng, an ton v n nh. Nm 2015, VPBank thc hin thnh cng
vic t ng ha cc phn h thuc h thng ti chnh/vn hnh v nhiu phn h thuc h thng qun tr nhn s. D kin D
n ERP/SAP ca VPBank s hon tt trong thng 9/2016.
Gii php kho d liu tp trung - Data Warehouse: D n Data Warehouse gip h tr cng tc d bo, phn tch v ra quyt
nh kinh doanh, gp phn nng cao nng lc cnh tranh v cht lng phc v khch hng ca ngn hng. Nm 2015, D n
trin khai thnh cng 22 bo co, 8 Dashboards phc v lnh o cao cp, 3 data mart phc v Trung tm Phn tch kinh
doanh v Khi Ti chnh.
Ci t ng dng Office 365 cho ton b CBNV: mi CBNV VPBank s hu ti khon Office 365 c lu tr ti a 50Gb email
v 25Gb d liu vo thi im hin ti, th vin ti liu OneDrive trn nn tng in ton m my vi dung lng 1Tb, dung
lng ny cn tng ln gp nhiu ln trong nhng nm ti. Office Online tch hp Word, Excel, Powerpoint cho php nhiu
ngi truy cp v son tho mt vn bn cng lc. Vi Office 365, vic chia s file gia cc c nhn hoc n v khng cn b
gii hn v dung lng cng nh v tr a l. Ton b email v lch biu c ng b gia nhiu thit b hoc my tnh, cng
nh c th truy cp trc tip t Web.
12
Cc s kin vn ha
c sc lan ta mnh m
10
Mt nm thnh cng
ca cc s kin ni b
13
14
15
16
36.903
52.474
78.379
116.804
18
Ch tiu
2014
2015
(t ng)
(t ng)
T ng
6.271
12.066
5.795
92%
5.291
10.353
5.062
96%
607
885
278
46%
-90
-290
-201
-123%
461
73
-388
-84%
-7
875
882
N/A
171
162
1.863%
Chi ph hot ng
3.683
5.692
2.009
55%
2.588
6.374
3.786
146%
Chi ph d phng ri ro
979
3.278
2.298
235%
1.609
3.096
1.488
92%
355
700
345
97%
1.254
2.396
1.142
91%
Thay i
19
ngn hng.
Pht hnh th: nm 2015. pht hnh th ca VPBank tip tc
tc tng trng cao, t gn 350 nghn th mi, trong
c hn 70 nghn th tn dng c m mi trong nm.
S lng nhn vin: tng s nhn vin ton h thng tnh n
ht nm 2015 l 12.927 ngi, tng 3.426 ngi so vi cui
nm 2014.
5. NH GI CHUNG V KT QU KINH DOANH NM 2015
Nm trong giai on 2 ca l trnh chuyn i ton hng
tr thnh mt trong 5 ngn hng TMCP c phn hng u
Vit Nam, nhng thnh qu ca nm 2015 cho thy hot
Thc hin
nm 2015
K hoch
nm 2015
% so vi
KH 2015
Tng ti sn
193.876
204.000
95%
152.131
140.000
109%
D n cp tn dng
131.463
118.996
110%
116.804
101.892
115%
n v: t ng, %
*Ngun: Bo co ti chnh hp nht kim ton
20
2,7%
<3%
3.096
2.500
124%
21
22
23
24
25
DCH V CHO CC NH CH TI
CHNH V NGN HNG GIAO DCH
u nm 2014, VPBank thnh lp Trung tm nh ch Ti
chnh v Ngn hng Giao dch nhm tng cng chuyn mn
ha v pht trin mng nghip v lin quan n nhng hot
ng ny. Sau gn hai nm i vo hot ng, Trung tm
y mnh hot ng ti tr thng mi v trin khai thnh
cng cc chin lc ca nghip v ngn hng giao dch, ng
thi thit lp v duy tr mi quan h bn vng vi cc nh ch
ti chnh trong nc v quc t.
Trong nm 2015, nhiu sn phm trng im c Trung
tm trin khai, bao gm cc sn phm Ti tr thng mi
(UPAS LC, ti tr chui phn phi, ti tr kho hng theo chun
quc t) v Qun l tin t (thu in t, bo lnh online, dch
v thu chi h). Vi nhng n lc vt bc, nm 2015 VPBank
t c nhng kt qu n tng v doanh s ngoi bng
lm c s tng ngun thu nhp t ph: doanh s bo lnh
tng 54%, doanh s th tn dng tng 23% (trong doanh
s UPAS LC tng gp 5 ln so vi nm 2014). Nh , tng
thu ph thun ton hng nm 2015 tng gn gp i so vi
nm 2014.
DCH V TRN
TH TRNG TI CHNH
Nm 2015 l mt nm c nhiu bin ng ln ca th trng
ti chnh Vit Nam cng nh th gii. Trong bi cnh , mng
dch v trn th trng ti chnh bao gm cc hot ng ngoi
hi, tin t, tri phiu vn c nhng ng gp ng k vo kt
qu hot ng chung ca Ngn hng; to tin vng chc
cho chin lc chuyn i mnh m v y tham vng trong
nhng nm ti, xy dng nn tng gi tr bn vng trong di
hn.
Nm 2015, doanh thu thun t hot ng v li nhun ca
mng dch v ny u tng 34% so vi nm 2014. Ch s tng
trng ca hu ht cc nghip v kinh doanh chnh kh u
nhau, ring mng tri phiu Chnh ph c kt qu ni tri hn
c. VPBank tip tc l mt trong 5 n v ng u trn th
trng s cp v mt trong 3 n v ng u trn th trng
th cp xt v th phn hot ng tri phiu Chnh ph, tip
tc c B Ti chnh ch nh l thnh vin u thu trc tip
(Primary Dealers) trong nm 2016.
26
27
28
QUN TR RI RO
Qun tr ri ro th trng
Qun tr ri ro hot ng
C cu t chc v nhn s
Nm 2015, Khi QTRR thnh lp tng cng 5 Phng ban
mi, v trn c s hai Phng ban ban u Khi kt hp cc
Phng ban cng chc nng nng cp thnh 2 Trung tm.
C th, thnh lp mi 2 Phng M hnh v Qun tr vn, kt
hp vi Phng Phn tch Ri ro nng cp thnh Trung tm
Gim st Ri ro. Tip theo , 3 phng chuyn su v ri ro
hot ng cng c thnh lp mi, gm Phng iu tra v
Phng chng Gian ln, Phng Ri ro Thng tin, Phng Qun
tr Kinh doanh Lin tc. Ba phng ny kt hp vi Phng Ri ro
Hot ng c nng cp thnh Trung tm Ri ro Hot ng.
Ngoi ra, nhm nng cao cht lng v s phi hp v qun
l ri ro th trng, bn cnh y ban Qun l Ri ro v y ban
Ri ro Hot ng, nm 2015 VPBank cng thnh lp mi Tiu
ban Ri ro Th trng.
S lng nhn s ca Khi QTRR c tng cng cc mng
cng vic quan trng. Theo , mng cng tc thu hi n,
gim st tn dng tng gn gp i s lng nhn s; Tng s
nhn s tuyn mi cho d n Basel II gn 50 ngi; Lnh vc
ri ro tn dng, m hnh, ri ro hot ng, ri ro th trng v
cng tc thu hi n ch yu tuyn dng cc chuyn gia nc
ngoi nhm tp trung pht trin chuyn mn su v theo cc
m hnh quc t.
Qun tr ri to tn dng
Nm 2015, mc d kt qu kinh doanh tng trng mnh m
nhng nh p dng nhiu bin php kim sot tn dng tin
tin nn cht lng tn dng ca VPBank lun c kim sot
cht ch, t l n xu (NPL) lun nm trong gii hn an ton.
Tip tc duy tr v pht trin m hnh ph duyt, thm
nh tn dng tp trung ton h thng;
p dng cc th im cho tng phn khc khch hng
khc nhau v tng sn phm;
p dng H thng Cnh bo Ri ro Tn dng sm (EWS)
chuyn su hn theo phn khc khch hng (EWS ring
cho SME v KHCN) t chnh xc cao hn v s
trin khai mnh m trong nm 2016;
Tng cng h thng ti cu trc v thu hi n;
29
B MY VN HNH
2015 l mt nm quan trng i vi mng Vn hnh ca
VPBank trong l trnh chuyn i 2012 2017. Ba yu t then
cht thc y kt qu v thnh tu ci tin thng qua hot
ng ca Khi Vn hnh gm: dch v khch hng, hiu qu
v kim sot.
Dch v khch hng
Mt trong nhng ct mc quan trng ca Khi Vn hnh trong
nm va qua l vic trin khai tp trung ha qun l dch v
khch hng ti chi nhnh bt u t thng 4/2015. Mc tiu
ca sng kin trn gm 2 phn: to ra cc tri nghim dch
v khch hng nh cao theo hng chun ha v nht qun
xuyn sut mng li chi nhnh; gii phng cc n v tip
xc trc tip vi khch hng khi cc nghip v vn hnh v
hnh chnh, to iu kin cho i ng bn hng tp trung y
mnh kinh doanh. Tnh ti cui nm 2015, VPBank tin
hnh tp trung ha dch v khch hng ti hn 60% chi nhnh
vi hn 900 cn b, a Khi Vn hnh tr thnh n v c
quy m ln th 2 ti Ngn hng. Song song vi vic quy t
ton b cc cn b dch v khch hng ti chi nhnh v mt
mi, Khi Vn hnh cng trang b cc cng c v h tr cn
thit nng cao tiu chun dch v ti cc chi nhnh. Cc
cng vic thc hin trong nm qua gm: xy dng cc ch
s minh bch gip nh gi hiu qu lm vic t a
ra cc mc tiu chun mc cho tng cn b dch v khch
hng, thit k l trnh pht trin c nhn r rng cng vi l
trnh cng danh ha hn v trin khai cc kha o to - hun
luyn nhm nng cao s t tin v nng lc cho cc cn b.
L trnh tp trung ha s c tip tc thc hin trong nm
2016 khi Khi Vn hnh trin khai k hoch khng ngng ci
tin cht lng dch v.
Mt trong nhng bc i u tin trong l trnh nng cao cht
lng dch v ca Khi Vn hnh l tp trung cng c Phng
Dch v v Chm sc khch hng qua in thoi. VPBank
tp trung n lc x l cc khiu ni ca khch hng qua tng
i, gim s lng cc cuc gi nh v ci thin tc tip
nhn cuc gi. Khi cng thit lp b phn chuyn trch
x l cc khiu ni ca khch hng, nh VPBank tr
thnh ngn hng u tin ti Vit Nam c mt b phn tip
nhn v x l khiu ni tp trung nhm h tr gii quyt mi
phn nn ca khch hng mt cch kp thi. B phn trn s
thu thp v theo di cht ch mi khiu ni ca khch hng
nhm m bo khch hng nhn c phn hi nhanh chng
v tha ng.
K t nm 2015, mng li ATM trn ton quc ca VPBank
chp nhn thnh cng hu ht cc loi th ph bin, bao
gm th VISA, Master v nhiu loi th khc, mang li cho
khch hng thm nhiu s la chn v th ng thi to s
thun tin cho khch hng khi s dng dch v ca VPBank.
Hin nay, VPBank c kh nng cung cp dch v thu h
tin mt cho cc khch hng doanh nghip khi h c nhu
cu chuyn tin an ton gia cc khu vc nhng li khng c
ngun lc thit lp mt nhm vn chuyn ring.
Hiu qu
2015 l mt nm thnh cng trong vic ci thin nng sut
cng nh y mnh hiu qu ca Khi Vn hnh. Trong lnh
vc x l tn dng, hng lot cc sng kin bao gm ti thit
quy trnh, nng cao nng lc cn b v tinh gin h s c
30
31
32
ca Ngn hng.
VPBank thnh lp y ban D liu vo cui nm 2013 vi
mc ch qun l chin lc d liu tng th ca Ngn hng.
V thc hin chin lc ny, Trung tm Phn tch Kinh
doanh (BICC) c thnh lp v i vo hot ng di s
gim st trc tip ca Tng Gim c k t u nm 2014.
Trong nm 2015, BICC c cu trc thnh 5 phng vi
50 nhn s v pht trin nhng nng lc ni tri trong cc
lnh vc:
Phu x l h s tn dng;
Nng sut bn hng v trc bn hng;
Nng sut vn hnh;
Thi gian phn hi dch v i vi cc h s vay v th tn
dng;
Tnh trng tt ton cc khon vay;
Phn tch khch hng v qun l chin dch;
Cht lng danh mc cho vay (bao gm cc ch s ri ro
v thu hi n);
T l nm gi sn phm v bn cho;
Hnh vi giao dch i vi tt c cc sn phm v dch v;
Hiu qu ca cc chng trnh khuyn khch bn;
Phn tch su v khch hng, sn phm v knh;
Qun l cht lng d liu.
Vi nhng nng lc nu trn cng vi mt i ng nhn s tn
tm, BICC cung cp cc thng tin v phn tch quan trng
cho cc khi v n v ca VPBank trong nm 2015. Cc dch
v ca BICC gip cc khi a ra nhng quyt nh kp thi
v hiu qu, qua c cc khi nh gi cao. Nm 2015,
BICC c bu chn l n v c mc hi lng ni b
cao nht ca VPBank nm th hai lin tip. Khng ch c
nh gi cao trong ni b Ngn hng, s chuyn i v d
liu v phn tch thng tin kinh doanh ca VPBank cn c
cng nhn bi cc chuyn gia quc t. Chng trnh Qun tr
D liu ca VPBank vinh d nhn gii thng Chin lc
Qun l d liu Doanh nghip nm 2015 ca t chc The Data
Warehousing Institute (TDWI) trong nm 2015.
Nhng nh gi trn cho thy VPBank ang thc s c nhng
tin trin tch cc trn l trnh t ra. Theo l trnh ny,
trong nm 2016 VPBank s tp trung vo vic s dng kho
d liu v h tng phn tch thng tin kinh doanh c hnh
thnh trong nm 2015 t ng ha vic hon thnh cc
bo co nh k, a ra nhng phn tch thu o v khuyn
ngh kh thi, t mang li gi tr hu hnh cho cng vic kinh
doanh, gp phn a VPBank tr thnh mt trong nhng
ngn hng TMCP hng u ti Vit Nam.
TRUYN THNG
Nm 2015, VPBank khng nh mt cch mnh m v ghi
m du n l l mt t chc lun n lc mang li cuc sng
thnh vng v c ti chnh v tinh thn cho CBNV, cho khch
hng v cho cng ng.
33
34
S T CHC
35
1. NG NG CH DNG
Ch tch HQT
2. NG BI HI QUN
Ph Ch tch HQT
3. NG L BNG GIANG
Ph Ch tch HQT
36
4. NG NGUYN VN HO
Thnh vin c lp HQT
5. NG LNG PHAN SN
Thnh vin HQT
6. NG NGUYN C VINH
Thnh vin HQT
Tng Gim c
37
38
1. NG NGUYN C VINH
Tng Gim c,
Thnh vin HQT
2. B LU TH THO
Ph Tng Gim c,
Gim c Khi Ti chnh
3. NG RAJEEV DE ROY
Gim c Khi Vn hnh
4. NG DMYTRO KOLECHKO
Gim c Khi Qun tr Ri ro
39
5. NG IGOR MUSHAKOV
Gim c Khi Cng ngh Thng tin
40
10
11
12
9. NG PHAN NGC HA
Ph Tng Gim c,
Trng Vn phng i din min Nam kim Gim c
Khi Khch hng doanh nghip
12. NG V TN LONG
Gim c Khi Dch v Ngn hng Cng ngh s
41
13
14
15
16
42
17
18
19
17. NG L HONG LN
Gim c Trung tm Chin lc v Qun l D n
43
BO CO QUN TR CNG TY
I. THNG TIN V C NG V I HI NG C NG
1. C CU C NG
i hi ng c ng (HC) gm tt c c ng c quyn biu quyt, l c quan quyt nh cao nht ca VPBank. HC a
ra kin v quyt nh ti cc cuc hp HC thng nin, bt thng v bng cch biu quyt bng vn bn. Ti cc cuc hp
HC thng t chc t nht 1 ln/nm, C ng VPBank s trc tip trao i, tho lun cc vn quan trng vi cc thnh
vin Hi ng Qun tr (HQT), Ban iu hnh a ra nhng quyt nh quan trng lin quan n hot ng ca Ngn hng v
nh hng hot ng cho nm ti chnh tip theo.
Ti thi im 31/12/2015, Ngn hng c 3.539 c ng, trong ch yu l c ng c nhn, chim 98% tng s c ng v 45%
s c phn ca Ngn hng.
Cc quyn v ngha v ca c ng c quy nh c th ti iu l Ngn hng. Bn iu l ny c ng ti trn website ca
Ngn hng tt c cc c ng v nh u t c th tra cu. Ngn hng cng s dng website nh mt phng tin cung cp
thng tin chnh thng, y v cp nht nht v kt qu kinh doanh ca Ngn hng cng nh cc thng tin bt thng theo quy
nh ca php lut hin hnh.
Cc hot ng lin quan n quan h c ng v cng b thng tin cho c ng c thc hin bi Vn phng HQT. Cc kin
ng gp ca c ng c Vn phng HQT tip nhn v x l hoc chuyn cho ngi c thm quyn x l theo ng quy nh.
Ngoi ra, t nhiu nm nay, Ngn hng cng thu Cng ty chng khon VPBank (VPBS) thc hin dch v qun l c ng cho
Ngn hng. Theo , cc dch v cung cp thng tin, xc nhn s c phn ca tng c ng, cc dch v xc nhn chuyn nhng
c phn c thc hin qua VPBS.
Trnh t, th tc triu tp v biu quyt ti HC c thc hin y theo quy nh chi tit ti iu l Ngn hng. Ngoi
ra, ti cuc hp HC thng nin, Ngn hng cng lp cc Quy ch t chc i hi, Quy ch biu quyt cc ngh quyt ti i
hi v Quy ch bu c cc thnh vin HQT, Ban Kim sot (BKS) (trong trng hp c cc th tc bu c b sung/thay th cc
thnh vin) cc c ng thng qua lm cn c p dng ti cuc hp. Cc quy ch ny u c gi km vi ti liu hp v cng
b trn website ca Ngn hng ti thiu 07 ngy trc ngy khai mc cuc hp cc c ng c thi gian nghin cu v ng
gp kin.
Theo thng l ti cc cuc hp v theo quy nh ca php lut v cc ni dung cn phi c bo co/thng qua ti cuc hp
HC thng nin, cc bo co nh gi hot ng ca Ban iu hnh v hot ng ca HQT, cc y ban trc thuc, cc bo
co ca Tng Gim c (TG) v tnh hnh hot ng ca Ngn hng, cc xut v phng n phn phi li nhun, phng n
tng vn, cc k hoch hot ng hng nm ca Ngn hng u c trnh by, tho lun trc khi HC tin hnh biu quyt.
Ngn hng p dng cng ngh thng tin hin i c ng c th gim st tt nht cc kt qu kim tra t cch i biu v
kt qu biu quyt cc vn ti cuc hp cng nh rt ngn thi gian thc hin cc cng vic ny.
Nm 2015, cuc hp HC thng nin c t chc vo ngy 20/04/2015. Trong cuc hp ny, HC tin hnh bu
HQT, BKS nhim k 5 nm mi. ng thi, HC cng thng qua cc bo co ca HQT, BKS, TG; thng qua cc phng
n phn phi li nhun, phng n tng vn v cc ni dung khc theo thm quyn.
Ngoi vic nh k hng nm t chc cuc hp HC thng nin, cc cuc hp HC bt thng v vic biu quyt thng
qua vic ly kin bng vn bn i vi cc vn thuc thm quyn pht sinh trong qu trnh t chc hot ng kinh doanh ca
Ngn hng c thc hin theo quy nh ti iu l Ngn hng. Cc ti liu trc khi t chc hp/xin kin bng vn bn c
ng ti trn website ca Ngn hng.
Cc c ng khng nhn c th mi/th xin kin vn c th tra cu v in cc ti liu biu quyt. Thi gian xin kin c
ng bng vn bn thng t 10-30 ngy, ph hp vi ni dung cng vic v c ng c th nghin cu v gi li kin ca
mnh. Vic kim phiu biu quyt c thc hin di s chng kin ca thnh vin BKS v Bin bn kim phiu c cng b trn
website ca Ngn hng trong vng 24 gi sau khi lp.
Trong nm 2015, ngoi vic t chc 01 cuc hp HC nh k, VPBank cng tin hnh ly kin bng vn bn mt s
ln thng qua phng n tng vn, c, ng c thnh vin HQT, thng qua ch trng bn mt phn vn gp ti cc cng
ty con VPBS, VPBFC...
44
II. HI NG QUN TR
1. C CU CA HQT
Cc thnh vin HQT VPBank bao gm:
ng Ng Ch Dng: Ch tch HQT;
ng Bi Hi Qun: Ph Ch tch HQT;
ng L Bng Giang: Ph Ch tch HQT;
ng Lng Phan Sn: Thnh vin HQT;
ng Nguyn c Vinh: Thnh vin HQT (kim Tng Gim c Ngn hng);
ng Nguyn Vn Ho: Thnh vin c lp HQT.
Nm 2015 l nm bu li nhim k mi ca HQT. Nhim k ca HQT VPBank l 05 nm, cc thnh vin HQT c th c bu
li vi s ln khng hn ch. Nhim k hin ti ca HQT VPBank bt u t nm 2015 v s kt thc vo nm 2020, trong c
5 thnh vin trong tng s 6 thnh vin HQT nhim k c ti c c trong nhim k mi ny ca HQT.
C cu ca HQTnhim k mi vn gi nguyn nh nm 2014 vi 06 thnh vin, trong bao gm: 01 Ch tch, 02 Ph Ch tch,
01 thnh vin c lp, 01 thnh vin iu hnh v 01 thnh vin thng thng.
S lng thnh vin v c cu HQT nh hin nay p ng theo yu cu ca php lut v ph hp vi quy m ca Ngn hng.
Cc thnh vin HQT VPBank p ng y cc quy nh v tiu chun, iu kin v nng lc, kinh nghim theo quy nh ca
NHNN Vit Nam v VPBank. Cc thnh vin HQT hin ti l nhng ngi c th mnh v kinh nghim qun l iu hnh cc lnh
vc kinh doanh v lnh vc ngn hng, hiu bit su sc v cc chc nng, nhim v, quyn hn v ngha v ca mnh.
2. CC HOT NG CA HQT NM 2015
Nm 2015, HQT t chc 4 cuc hp nh k vo 04 qu. Ngoi ra, trong qu trnh hot ng, HQT cng thc hin vic
cho kin bng vn bn p ng kp thi cc yu cu vn hnh v pht trin ca Ngn hng. HQT tho lun v thng qua
cc ngh quyt chnh sau:
Thng qua k hoch ngn sch v kinh doanh 2015;
Cc Ngh quyt v vic b nhim, c cu nhn s trong cc Hi ng, y ban trc thuc;
Ph duyt cc ni dung trnh HC thng 4/2015; thng qua/ph duyt bo co thng nin 2014;
nh hng k hoch kinh doanh hng qu; r sot v iu chnh cc chin lc b phn v kinh doanh v vn hnh; r sot
v iu chnh k hoch nm sau 6 thng thc hin;
K hoch c cu li h thng mng li, k hoch m rng mng li nm 2015;
T chc cc cuc hp tho lun, thng nht v truyn thng v chin lc 5 nm tip theo ca Ngn hng cho cc cn b
qun l cp cao;
Ph duyt cc xut vt thm quyn ca TG v cc hi ng, y ban nh: Hi ng Tn dng, y ban iu hnh, Hi ng
u t...
Ban hnh (iu chnh) cc quy ch, chnh sch v phn cp y quyn ti Ngn hng, quy nh v nghip v chng t, ph
duyt tn dng, ch ti chnh ca Ngn hng;
Ban hnh (iu chnh) quy ch t chc hot ng ca cc Khi Vn hnh, Khi Khch hng Doanh nghip ln v u t, Khi
Dch v Ngn hng s, Khi Qun tr Ngun nhn lc, Khi Khch hng Doanh nghip...;
Tho lun v thng qua cc nh hng v tng trng vn ca Ngn hng p ng cc yu cu kinh doanh; cc k hoch
thoi vn ti cc cng ty con, k hoch bn v la chn nh u t chin lc nc ngoi;
Thng qua cc k hoch tng vn cho Cng ty Ti chnh TNHH MTV VPBank;
Tho lun v thng qua cc k hoch tng trng tn dng ph hp vi tnh hnh kinh doanh v nh hng chin lc, trnh
NHNN ph duyt cc t l tng trng c th trong mi thi k;
Tho lun v thng qua cc nh hng v k hoch bn n xu ca Ngn hng cho VAMC v cc nh hng trin khai thu
hi n xu;
Thng nht cc xut v mua/bn ti sn ca Ngn hng, phc v cho nhu cu s dng v x l n.
45
ng Ng Ch Dng
Ch tch HQT
Ch tch y ban
ng Bi Hi Qun
Ph Ch tch
Thnh vin
ng L Bng Giang
Ph Ch tch
Thnh vin
Trong nm 2015, y ban Nhn s t chc 12 cuc hp v thng qua cc ngh quyt c bn sau:
T vn HQT ban hnh/sa i Quy ch t chc v hot ng ca mt s n v trong Ngn hng: Khi Qun tr Ngun
nhn lc, Khi Khch hng Doanh nghip, Khi Vn hnh...
Ph duyt vic u t cc phn mm chuyn dng cho Khi Qun tr Ngun nhn lc vic qun tr nhn s t hiu qu
cao nht, p ng nhu cu tng trng ca Ngn hng;
Ph duyt chng trnh nng cao phc li ca CBNV, bao gm chnh sch tng s ngy ngh php, ch nh cng v
R sot, ph duyt mt s chng trnh thng doanh s p dng cho cc v tr bn hng ca cc Khi kinh doanh;
Ph duyt, tuyn dng/ b nhim/ iu chuyn/ r sot lng cho trn 1.500 v tr qun l ca Ngn hng v cc Cng ty con;
Ph duyt phng n r sot lng ton Ngn hng nhm m bo tnh thu ht v cnh tranh trn th trng; cc gii
php lin quan n ch gi chn nhn ti;
Ph duyt thc hin d n Vn ha doanh nghip nm 2015, vi cc ni dung trin khai hng vo cc i tng l cp bo
co trc tip cho gim c khi v gim c trung tm bo co trc tip cho TG;
Khi ng v thng qua chng trnh tm kim nhn ti, tm kim cc v tr trng yu trong m hnh hot ng ca cc khi;
xc nh danh sch cc v tr quan trng ca Ngn hng v cc ch lng thng tng ng;
Ph duyt nguyn tc cho d n nhn s k cn v i ng nhn ti ca Ngn hng;
R sot v c kin ch o v d n Ti u ha m hnh t chc hot ng v c cu nhn s;
R sot tin cc d n, sng kin ca Khi Qun tr Ngun nhn lc v ang trin khai trong nm 2015 v cc
xut cho nm 2016;
R sot chin lc v thng qua cc nh hng hot ng ca Hc vin VPBank;
Ph duyt k hoch s dng cng tc vin v phng n qun l, cc chnh sch p dng cho cc nhm cng vic ny;
Ph duyt bo co chi ph nhn s nm 2015 (xem xt cc ch tiu lin quan n nng sut lao ng, so snh lng vi
qu kh v vi th trng, bo co chi tit chi ph nhn s ca cc Khi trng yu) c cc nh gi v thc t chi ph cho
nhn s ca Ngn hng nh gi tnh hiu qu ca nhn s ca Ngn hng; nh gi v thng qua k hoch chi ph nhn
s cho nm 2016;
Xem xt cc phn tch v c cc ch o kp thi hng thng v cc ch s nhn s v hot ng hng thng ca Khi Qun
tr Ngun nhn lc v cc cng ty con;
Thc hin nh gi hiu qu lm vic ton hng k I nm 2015 v c nm 2015.
2. Y BAN QUN L RI RO
y ban Qun l Ri ro c nhim v tham mu cho HQT trong vic ban hnh cc chin lc, quy trnh, chnh sch lin quan n
qun tr ri ro trong hot ng ca Ngn hng. y ban Qun l Ri ro cng c nhim v phn tch v a ra nhng cnh bo v mc
an ton ca VPBank trc nhng nguy c tim n ri ro v xut nhng bin php phng nga; phn tch quyt nh mc
46
ri ro chung ca Ngn hng, thit lp khu v ri ro v mc chu ng ri ro ca cc mng nghip v cng nh tng th hot ng
ca Ngn hng, ng thi gim st vic thc thi chnh sch ny trong Ngn hng. y ban Qun l Ri ro chu trch nhim xem xt,
quyt nh vic thay i c cu t chc qun l ri ro ca Ngn hng ph hp vi cc yu cu v qun tr ri ro ca cc c quan
qun l; ph bin kin thc v vn ha qun l ri ro trong ton b h thng ngn hng y ban Qun l Ri ro t chc hp nh k
1- 2 ln/qu hoc khi c vn pht sinh thuc phm vi chc nng nhim v ca y ban cn phi xem xt.
Thnh phn ca y ban Qun l Ri ro bao gm:
1
ng Bi Hi Qun
Ph Ch tch HQT
Ch tch y ban
ng Ng Ch Dng
Ch tch HQT
Thnh vin
ng L Bng Giang
Ph Ch tch HQT
Thnh vin
ng Nguyn Vn Ho
Thnh vin
ng Lng Phan Sn
Thnh vin
ng Nguyn c Vinh
Tng Gim c
Thnh vin
Thnh vin
ng Dmytro Kolechko
Thnh vin
Trong nm, y ban Qun l Ri ro t chc 05 cuc hp v thng qua cc ngh quyt c bn sau:
iu chnh cc hn mc tn dng theo ngnh cho ph hp vi tnh hnh th trng v khu v ri ro ca Ngn hng; giao trch
nhim cho cc n v lin quan trong vic qun l, gim st hn mc;
Thng nht iu chnh li quy trnh ph duyt sn phm i vi mt s sn phm trng yu ca Khi KHCN v SME m
bo nh gi c hiu qu v ri ro ca sn phm c r rng;
Thng qua xut ca Khi Qun tr Ri ro v iu chnh phng thc tnh ton d phng cho Ngn hng;
Ph duyt ch trng ban hnh quy trnh thu hi n, x l n mi (phn on cc khon n qu hn v trch nhim u mi
x l ca cc n v lin quan i vi tng nhm n trong vic thu hi, x l);
Ph duyt v ch trng vic iu chnh c cu t chc v nh bin nhn s, ngn sch hot ng ca Trung tm Thu hi
n; Phng Qun tr Ri ro Khch hng Doanh nghip; Phng Gim st Tn dng; Phng Qun tr Ri ro Hot ng; Phng iu
tra v Phng chng Gian ln ca Khi Qun tr Ri ro ph hp vi chc nng nhim v v phm vi cng vic mi, trnh y ban
Nhn s, HQT ph duyt;
Ph duyt chin lc trin khai khung qun tr ri ro hot ng, m hnh hot ng v nhn s ca b phn chuyn mn ph
trch ri ro hot ng;
Ph duyt chin lc thc hin quy trnh khp kn cho phng chng gian ln v xy dng vn ha khng khoan nhng vi
gian ln;
Thnh lp y ban Scoring nh l mt tiu ban ca y ban Qun tr Ri ro, trong trng tiu ban l Ph Ch tch HQT
v thnh vin l TG v Gim c Khi Qun tr Ri ro, c chc nng xem xt v ph duyt cc vn c lin quan n th
im(scorecard) cho cc sn phm ca Ngn hng;
Xem xt, nh gi ri ro trn cc sn phm v khuyn ngh cc Hi ng, y ban lin quan v tnh ri ro ca cc sn phm
cho vay;
Xem xt cc xut ca Khi Qun tr Ri ro v cc n v chuyn mn lin quan v phng php tnh d phng mi theo
chun quc t, trnh HQT xem xt ph duyt phng php v l trnh thc hin.
^ CC HI NG, Y BAN TRC THUC BAN IU HNH C S THAM GIA CA THNH VIN HQT
1. HI NG TN DNG
Hi ng c chc nng xt cp tn dng, ph duyt hn mc tn dng vt hn mc quyt nh ca cc Ban Tn dng ti chi nhnh,
xem xt ti cu trc li khon n theo xut ca cc b phn chuyn mn; xem xt vic min gim li, ph lin quan n tn dng
theo Quy ch min gim li, ph ca VPBank; khuyn ngh HQT thay i chnh sch tn dng cho ph hp vi tnh hnh thc t
v cc nhim v khc lin quan n cc hot ng tn dng ca Ngn hng. Hin nay, Hi ng Tn dng cc cp ca VPBank
gia tng tn sut hp, tin hnh t chc hp hng ngy gii quyt kp thi nhu cu xt duyt cc khon tn dng theo thm quyn.
Thnh phn ca Hi ng Tn dng c th bao gm cc thnh vin HQT, TG, Gim c KhiTn dng, Gim c Khi Qun tr
Ri ro v c th c chuyn gia ph duyt cp cao ca Ngn hng.
Nm 2015, Hi ng Tn dng t chc gn 100 cuc hp, xem xt 1.146 h s. Trong , Hi ng tho lun v thng qua
hn 1.000 ngh quyt ph duyt cc xut cp tn dng, thay i iu kin cp tn dng i vi cc khon vay c gi tr t 50 t
47
ng tr ln hoc cc khon vay c ngoi l khc bit so vi quy nh ca VPBank m cc ngoi l khc bit c nh gi l
c ri ro cao cho Ngn hng.
Trong nm 2015, Hi ng Tn dng cng xut, tham vn Hi ng Qun tr thng qua vic sa i mt s ni dung trong
Quy ch t chc hot ng ca Hi ng Tn dng v Quy nh v ph duyt tn dng ca VPBank cho ph hp vi tnh hnh thc t.
2. HI NG U T
Hi ng c chc nng xem xt, ph duyt cc d n u t ca Ngn hng v cc cng ty con ca Ngn hng c gi tr vt hn
mc ph duyt ca Tng Gim c, Hi ng Thnh vin cc cng ty con v cc hn mc c th khc theo quy nh ti Quy ch
ti chnh ca Ngn hng. Hi ng u t VPBank cng c vai tr quyt nh cc hn mc kinh doanh i vi cc t chc tn dng
v cc xut kinh doanh k phiu, tri phiu v cc giy t c gi khc. Hi ng u t hp nh k hng qu v cho kin ph
duyt i vi cc xut pht sinh ca Ngn hng bng hnh thc ly kin bng vn bn.
Nm 2015, Hi ng thng qua gn 100 quyt nh: ph duyt cc xut u t ti chnh (cc phng n mua bn tri phiu
chnh ph, tri phiu doanh nghip, k phiu, cc hn mc giao dch ti chnh vi cc nh ch ti chnh...), v mt s ni dung ph
duyt chi ph ln vt thm quyn ca cc cp qun l do TG xut (cc d n thu/mua vn phng lm tr s lm vic, cc d
n mua mi h thng khi to khon vay, u t cc h thng phn cng cng ngh thng tin, d n d phng phc hi thm ha
cho cc h thng CNTT ch cht, u t h thng qun l th mi, d n eBanking v trc tch hp doanh nghip...)
3. HI NG QUN L TI SN N - C
Hi ng c chc nng nghin cu v ra cc chin lc nhm c cu bng cn i ti sn, qun l cu trc bng cn i ti
sn ca Ngn hng nhm ti a ha li nhun v gim thiu ri ro i vi Ngn hng; xy dng v gim st cc ch tiu ti chnh,
tn dng ph hp vi chin lc kinh doanh ca Ngn hng; qun l thanh khon v ri ro thanh khon, ri ro li sut do s chnh
lch gia Ti sn c v Ti sn n nhy cm vi li sut; qun l ri ro th trng i vi cc bin ng v t gi v li sut; ch o
vic xy dng, ph duyt v trin khai cc chnh sch, quy trnh v h thng nh gi iu chuyn vn ni b m bo hiu qu kinh
doanh cho cc n v; qun l vn ch s hu m bo s tng trng bn vng ca Ngn hng.
Trong nm 2015, Hi ng Qun l Ti sn N - C (ALCO) tin hnh cc cuc hp nh k hng thng (tng s 12 cuc hp),
v cc cuc hp Thng trc ALCO hng tun v t xut khi cn thit nhm trao i v quyt nh cc vn v ti u ha bng
cn i ti sn, cc ch s hiu qu v cc ch s an ton ti chnh cn c trn chin lc pht trin ca Ngn hng, cc yu t kinh
t v m trong nc v quc t v da trn tnh hnh thc t ca Ngn hng (cn i ngun vn v s dng ngun...).
Trong nm 2015, bng cn i ti sn ca Ngn hng c cu trc li mt cch hiu qu v an ton hn i vi c huy ng
v s dng vn. Ti mi thi im, ALCO c nhng khuyn ngh, yu cu, ch o cc n v chuyn mn v cc khi kinh doanh
phi hp trin khai cc ni dung ph hp vi tnh hnh th trng, chnh sch v m v nhng yu cu ca Ban lnh o Ngn hng:
Phn tch chi tit kh nng sinh li kt hp vi ri ro ca Ti sn c, chi tit theo khi, sn phm, nhm khch hng nhm xc
nh cc phng n phn b ngun vn hiu qu, ti u ha bng cn i, ci thin ch s an ton vn (CAR) ca Ngn hng;
Thc hin d bo chi tit tng trng d n (theo khch hng, mc ch vay vn, ti sn m bo) theo tng khi nh k
hng tun nhm kim sot cht ch tn dng, cu trc li cc khon tn dng c mc ri ro cao, nh hng n ch s an
ton vn. Tp trung u tin cho vay i vi cc khi chin lc ca Ngn hng l KHCN v SME, r sot v chn lc cc khon
vay c h s ri ro thp, c hiu qu v mang li thu nhp cao, thu hi nhng khon cho vay khng hiu qu;
Thc hin phn tch cc kch bn kim tra sc chu ng (stress test) i vi ch s CAR, r sot cc phng n nhm ci
thin ch s v tnh hnh thc hin cc phng n ny;
Gim st ch s Tng d n/Tng ngun vn huy ng ca Ngn hng nhm m bo hiu qu s dng ngun vn; Thc hin
phn tch cc kch bn khc nhau v th trng ngoi t n ht nm 2015,t c cc xut c th cng vi nhng gii
php thc hin k hoch kinh doanh, v cc mc tiu v: trng thi ngoi t, t l LDR v nh hng thc y/hn ch cc
sn phm lin quan n ngoi t.
4. Y BAN IU HNH
y ban c chc nng xem xt, xut HQT ph duyt cc chin luc kinh doanh ca Ngn hng; thng xuyn cp nht tnh hnh
hot ng kinh doanh, thc hin k hoch hnh ng ngn hn v gii quyt nhng kh khn, vng mc pht sinh trong qu trnh
hot ng ca cc n v; a ra cc xut thay i v c cu t chc, k hoch ngn sch, k hoch kinh doanh cho ph hp vi
tnh hnh thc t trnh HQT ph duyt; xem xt v tho lun i vi cc xut trin khai d n quan trng ca Ngn hng. y
ban iu hnh tin hnh hp nh k hng thng, c th c s tham gia ca cc thnh vin HQT, BKS.
Thnh phn ca y ban iu hnh bao gm Ch tch HQT v c th c cc thnh vin HQT khc theo quyt nh ca Ch tch
HQT; TG; Gim c cc Khi, Gim c cc Trung tm trc thuc TG. TG l Ch tch ca y ban iu hnh.
48
Nm 2015, y ban iu hnh hp nh k 12 cuc hp trong 12 thng, mt s ni dung tho lun v thng qua trong cc
cuc hp:
nh gi kt qua kinh doanh nm 2015 so vi cc ch tiu k hoch ra, tho lun nhng im t c, cha hon thnh
v nhng kh khn vng mc;
Tho lun cc k hoch hnh ng 2016 theo nh hng hot ng t HQT;
Thng nht trin khai cc ch trng, nh hng kinh doanh trong tng giai on: tng t trng thu ph trn tng doanh thu;
cc n v kinh doanh phi hp lp phng n nhm tng cng bn cho sn phm v cc dch v chm sc khch hng;
cc n v kinh doanh r sot li danh mc d n, tp trung vo nh gi cht lng, hiu qu ca tng khon vay, kim sot
tng trng tn dng trong mi giai on; y mnh vic chm sc khch hng to nn s kt ni gia cc knh dch v ti
quy v knh dch v tp trung t Hi s;
Thng nht nh hng cho cc Khi Khch hng C nhn v SME trong vic r sot v lp phng n cu trc li cc chi
nhnh v trung tm kinh doanh, u tin tp trung vo cc thnh ph ln, th trng tim nng, c nh gi c th cho cc
trng hp cn di di hoc ng ca cc im kinh doanh nh, khng hiu qu;
Yu cu ban lnh o & cp qun l ca cc khi cao cng tc truyn thng chuyn i y mnh tinh thn v thc
cho ton th cn b nhn vin trong vic hng ng, thc hin v trin khai cc d n chuyn i ca Ngn hng v vn ha
doanh nghip v m hnh kinh doanh, qun l;
Tho lun v thng nht ch trng vic trin khai cc d n ca Ngn hng: d n Ti u ha chi ph, d n Trin khai h
thng th mi, d n v An ton an ninh thng tin, d n m bo Kinh doanh lin tc... trnh cc Hi ng, y ban ph duyt
theo thm quyn;
xut HQT thnh lp khi kinh doanh mi cho phn khc khch hng H gia nh theo kt qu d n th im c
trin khai t nm trc;
Ch o Khi Qun tr Ri ro t chc hi tho v y mnh truyn thng v Basel II, nng cao nhn thc ca cc n v lin
quan v tm quan trng ca vic thc hin theo chun Basel II i vi hot ng ca Ngn hng v l trnh thc hin ca
Ngn hng;
Cc n v r sot chng trnh hnh ng c nm 2015 v xy dng chng trnh hnh ng nm 2016; thng nht bn nh
hng hot ng 2016 trnh HQT ph duyt v ban hnh k hoch hnh ng 2016.
5. Y BAN QUN TR RI RO HOT NG
y ban Qun tr Ri ro Hot ng (UB QTRRH) c chc nng thc hin qun tr cc ri ro hot ng ca Ngn hng, m bo tnh
hiu qu ca vic ban hnh v gim st thc hin chnh sch qun tr ri ro hot ng, ch o ph bin kin thc v vn ha qun
tr ri ro hot ng trong ton h thng.
UB QTRRH c nhim v xem xt v ph duyt chin lc tng th v qun tr ri ro hot ng; khung qun tr ri ro hot ng;
chnh sch, quy nh c lin quan n ri ro hot ng, chin lc v vn cho qun tr ri ro hot ng; gim st cc cng tc trin
khai, thc thi v qun tr ri ro hot ng; bo co nh k v bt thng ti HQT v y ban Qun l Ri ro nhng vn pht sinh.
Thnh phn ca y ban Qun tr Ri ro Hot ng bao gm thnh vin HQT, TG, Gim c Khi Qun tr Ri ro, Gim c Khi
Vn hnh, Trng BKS, Trng Kim ton Ni b, Gim c Khi Ti chnh, Gim c Khi Php ch v Kim sot Tun th.
Nm 2015, y ban tin hnh 05 cuc hp thng qua cc ni dung lin quan n nh hng qun tr ri ro hot ng ca Ngn
hng:
Theo di, nh gi, tho lun v thng nht cc gii php i vi cc vn , s kin/tn tht lin quan n ri ro hot ng;
Tip tc theo di v thng nht cc gii php i vi pht hin ca Kim ton ni b(v cc vn ri ro mang tnh h thng;
y mnh cc ch trng v iu tra v phng chng gian ln: Xy dng cc chin lc truyn thng nng cao nhn thc
v gian ln ca cn b nhn vin, thnh lp cc ng dy nng tip nhn cc s v gian ln c nhanh chng kp thi.
ng thi, phi hp vi cc bn lin quan khc trong vic xy dng c ch bo co cho cc s kin ri ro gian ln ngay khi
pht hin, xut cc bin php, hnh thc ch ti, quy trnh x l cho cc trng hp gian ln ti cc c quan chc nng c
thm quyn;
Thnh lp b phn iu phi bo him, u mi theo di, yu cu bi thng vi cc hp ng bo him ca Ngn hng;
Thng nht vic trin khai trn ton hng cc d n an ninh thng tin, kinh doanh lin tc; thc hin tuyn truyn v o to
trn ton h thng.
49
Thnh vin
50
Cc pht hin h thng v cc kin ngh ci thin h thng KTNB lin quan n cc hot ng chnh sau:
Qun l sn phm cc phn khc;
Hot ng phn b h s, thm nh v ph duyt;
Qun l ti sn bo m (nh gi, d liu, bo him, kho hng...);
Cng tc kim sot tnh hnh hot ng khch hng sau gii ngn;
Hot ng ca cc knh bn v knh thay th;
Dch v khch hng;
Hot ng qun tr ri ro: qun tr cc gii hn, ri ro thanh khon, ri ro th trng;
Hot ng thu ngoi (v quy trnh, vn hnh v hiu qu...);
Cht lng bo co v d liu ca Ngn hng;
Hot ng qun tr ngun nhn lc (thm tra, tuyn dng, tip nhn nhn s...);
H thng cng ngh thng tin v cng tc qun l d n.
R sot v cp nht chnh sch KTNB: Ban hnh S tay KTNB hng dn phng php kim ton theo nh hng ri ro;
Ban hnh Quy trnh phi hp x l kt qu kim ton ni b ti Khi KTNB;
Hon thnh v a vo thc hin phn mm Kim ton giai on II vi hai modules chnh l: Thc hin kim ton v Theo
di khc phc cho cc cuc kim ton trong thng 1/2016. D kin phn mm giai on 2 s hon thnh v a vo s
dng ton b cc modules vo cui thng 2/2016;
Cng tc o to ca Khi KTNB trong nm 2015 c pht trin mnh m hn v hnh thc v ni dung o to: Nhn s
KTNB tham gia c 30 ch o to ch o (o to v hng dn ca Ngn hng v cc n v trong Ngn hng:
18 ch ; o to ni b: 11 ch ; o to thu ngoi 1 ch v cc chng trnh hi tho, din n khc);
Cng tc gim st khc phc cc pht hin h thng ca KTNB cng c y mnh v n c, khc phc c trit
trn 90% pht hin trong thi hn theo di. Trong nm 2015, VPBank khc phc c 449 pht hin h thng cn
theo di;
Hon thnh tt cng tc h tr thanh tra, kim ton c lp v cc bo co NHNN v cc chc nng, nhim v khc ca
kim ton ni b theo yu cu ca BKS v ca HQT.
Ngoi nhng bo co chnh thc c gi ti HQT, BKS, TG kp thi sau mi t kim ton, hng thng Kim ton ni b u c
cuc hp nh k vi Ban iu hnh a ra cc vn chnh cn ci thin, khc phc nhm nng cao h thng kim sot ni b,
ci thin h thng quy trnh, quy ch nhm ngn chn cc ri ro, m bo hot ng Ngn hng pht trin an ton.
V. TH LAO CA HI NG QUN TR, BAN KIM SOT, BAN TNG GIM C
Theo chnh sch v Ngn sch, th lao cho HQT, BKS VPBank c HC ph duyt, tng ng bng 1% li nhun hp
nht trc thu (chnh sch ny khng thay i t nm 2012). Nh vy, vi kt qu hot ng kinh doanh 2015 c mc li nhun
hp nht trc thu l trn 3.000 t ng th mc ngn sch chi th lao cho HQT, Ban Kim sot VPBank nm 2015 tng ng
khong 30 t ng.
Nguyn tc xc nh th lao cho cc thnh vin HQT, BKS c HQT xem xt v cng thng qua v khng thay i t nm
2012, theo , i vi tng thnh vin hng thng s nhn mc th lao bao gm th lao c nh i vi tng chc danh v th lao
nhim v khi cc thnh vin tham gia vo cc Hi ng, y ban trc thuc HQT.Nm 2015, HQT quyt nh iu chnh tng ln
gn 20% cho cc mc th lao c nh v th lao theo phin hp ca cc thnh vin HQT.
Theo , nm 2015, tng mc th lao chi thc t cho cc thnh vin HQT v BKS l khong 10,2t ng.
VI. NGN NGA XUNG T LI CH
Vic cng khai li ch lin quan ca cc thnh vin HQT, thnh vin BKS v thnh vin Ban iu hnh (TG v cc Ph TG)
v k khai ngi c lin quan c thc hin nh k hng nm vo u nm v trong nm khi c pht sinh thay i so vi bn
cng b. B phn Th k Cng ty thuc Vn phng HQT gi yu cu cho cc thnh vin v tp hp cc bn ti liu ny cng
b thng tin cho cc n v lm cn c xc nh ngi c lin quan vi Ngn hng v thc hin cc th tc theo quy nh khi ngn
hng c pht sinh giao dch vi nhng ngi ny. Vi cc hp ng tn dng gia Ngn hng v Ngi c lin quan ca HQT, Ban
Tng Gim c, BKS, nh k hng thng VPBank cng lp bo co NHNN gim st v kim sot.
Ngoi vic tun th cc quy nh ca php lut i vi Ngi c lin quan, trong quy nh ni b ca Ngn hng, cc hp ng, giao
dch c php gia Ngn hng vi thnh vin HQT, thnh vin BKS, thnh vin Ban iu hnh v ngi c lin quan ca cc
51
thnh vin ny u phi c HQT hoc Hi ng/Uy ban trc thuc HQT thng qua theo nguyn tc a s, thnh vin c lin
quan khng c tham gia biu quyt. Cc giao dch u c k kt hp ng hoc c chng t r rng; c thm nh, nh
gi, xut theo quy trnh minh bch v r rng nh thc hin vi cc hp ng khc.
Cng theo quy nh ti Lut cc T chc Tn dng, Ngn hng khng c cp tn dng cho thnh vin HQT, thnh vin BKS,
TG, Ph TG v cc chc danh tng ng cng nh cha, m, v, chng, con ca cc thnh vin ny. Trong nm qua VPBank
tun th nghim tc vic khng cho vay nhng i tng ny.
Theo k hoch nm 2016, VPBank d kin s xy dng quy nh ring cho Ngn hng v Ngi c lin quan v giao dch vi Bn
lin quan ca Ngn hng, nhm nng cao tnh minh bch v ngn nga xung t li ch trong hot ng qun tr, iu hnh ca
Ngn hng.
VII. BO CO V CNG B THNG TIN
VPBank thc hin ch bo co v cng b thng tin p dng i vi t chc tn dng theo quy nh ca NHNN v quy nh p
dng i vi cng ty i chng quy m ln ca BTi chnh.
VPBank xy dng mt b phn chuyn trch thc hin cc bo co theo quy nh ca Ngn hng Nh nc, bao gm vic kt
ni h thng chuyn tin bo co theo ngy, thng, qu, nm nh k theo quy nh. S lng bo co trung bnh theo mu biu yu
cu khong 120 bo co/thng; v hng trm cc bo co truyn file theo quy nh. Bn cnh , vi cc vn pht sinh theo
cc quy nh v bo co theo chuyn , theo cc mc tiu gim st/qun l/nh gi... t xut t cc c quan chc nng th ty
ni dung, TG s phn cng cc n v chuyn mn c lin quan thc hin.
Ngoi ra, vi vai tr l cng ty i chng quy m ln, VPBank cng thc hin vic bo co v cng b thng tin theo quy nh ca
B Ti chnh. Theo , VPBank thc hin cng b thng tin nh k, bt thng ca Ngn hng thng qua phn mm cng b thng
tin theo quy nh Uy ban Chng khon Nh nc, trang tin in t ca VPBank v cc phng tin thng tin i chng khc theo
quy nh.
Hng nm, cc thng tin cng b chnh bao gm:
Bo co ti chnh:
Bo co ti chnh nm, bao gm bo co hp nht v bo co ring ca Ngn hng, c kim ton bi mt t chc kim
ton c chp thun v c cng b trong thi hn 90 ngy k t ngy kt thc nm ti chnh.
Bo co ti chnh bn nin, bao gm bo co hp nht v bo co ring ca Ngn hng, c sot xt bi t chc kim
ton c chp thun v c cng b trong thi hn 60 ngy, k t ngy kt thc su thng u nm ti chnh.
Bo co ti chnh qu, bao gm bo co hp nht v bo co ring ca ngn hng, trong thi hn 45 ngy k t ngy kt thc
qu.
Bo co thng nin.
Bo co qun tr cng ty c cng b nh k 6 thng v hng nm trong thi hn 30 ngy k t ngy kt thc k bo co.
Cc thng tin lin quan ca c ng ln cng c cng b theo quy nh.
Cc thng tin khc c cng b nh k hoc bt thng khi c pht sinh theo quy nh.
Ngoi cc thng tin phi cng b theo quy nh ca php lut, Ngn hng cng ch ng cng b cc thng tin v chin lc ca
ngn hng, cc thng tin v sn phm mi, cc chng trnh khuyn mi, cc s kin ln nh hng ti hot ng ca Ngn hng
v cc hot ng an sinh, x hi trn cc phng tin truyn thng v website ca Ngn hng.
Vic cng b thng tin c thc hin theo quy ch ni b ca Ngn hng v pht ngn v cng b thng tin, do Trung tm Truyn
thng & Tip th v Vn phng HQT lm u mi cung cp sau khi c cp c thm quyn ca Ngn hng ph duyt.
VIII. C CU C NG, THAY I VN U T CA CH S HU
1. C PHN
Tng s c phn ca Ngn hng ti thi im ngy 31/12/2015 l 805.646.600 c phn (bng ch: tm trm linh nm triu su
trm bn su ngn su trm c phn). Trong :
C phn ph thng
: 732.427.000 c phn
52
i din l thnh vin HQT, thnh vin Ban Kim sot, Tng Gim c (Gim c) ca t chc tn dng khng c chuyn
nhng c phn ca mnh trong thi gian m nhim chc v. V theo quy nh ti theo Khon 3 iu 53 Lut cc T chc Tn
dng 47/2010/QH11: Thnh vin Hi ng Qun tr, thnh vin Ban Kim sot, Tng Gim c (Gim c) v ngi qun l, iu
hnh khc ca t chc tn dng khng c mua c phn u i c tc do t chc tn dng pht hnh. Do vy, cc thnh vin
HQT, BKS, TG VPBank khng s hu c phn u i c tc v cc c phn ph thng do h s hu u l thuc loi hn ch
chuyn nhng.
Ti thi im 31/12/2015, s hu c phn ca cc thnh vin HQT, thnh vin BKS v TG ca VPBank nh sau:
STT
H v tn
S c phn ph
thng s hu
T l SHCP ph
thng/VL
T l SHCP u
i c tc
ng Ng Ch Dng
Ch tch HQT
32.841.675
4,08%
Khng c
ng Bi Hi Qun
Ph Ch tch HQT
11.343.240
1,41%
Khng c
1.037.697
0,13%
Khng c
Khng c
Khng c
3.025.670
0,38%
Khng c
ng L Bng Giang
Ph Ch tch HQT
ng Nguyn Vn Ho
ng Lng Phan Sn
Trng BKS
28.841.164
3,58%
Khng c
31.985.640
4,47%
Khng c
khng c
Khng c
ng Nguyn c Vinh
khng c
Khng c
2. C CU C NG
STT
Loi c ng
S lng
c ng
C phn
ph thng
C phn
u i c tc
Tng s
c phn s hu
T l s hu
C ng c nhn
3.490
313.313.221
51.715.219
365.028.500
45,31%
C ng php nhn
49
419.113.779
21.504.321
440.618.100
54,69%
C ng nc ngoi
3.539
732.427.000
73.219.600
805.646.600
100,00%
Tng cng
: 732.427.000 c phn
C phn u i c tc
:73.219.600 c phn
Thng d vn c phn pht sinh t t pht hnh c phiu u i c tc: 1.287.493.446.000 ng (mt nghn hai trm tm mi
by t bn trm chn mi ba triu bn trm bn mi su ngn ng).
t tng vn iu l ln 2 trong nm 2015, d kin tng t 8.056.466.000.000 ng ln 9.181.000.000.000 ng t chia c tc
bng c phiu ph thng t ngun li nhun gi li ca nm 2014 v pht hnh c phiu ph thng tng vn t ngun Qu
d tr b sung vn iu l (chia c phiu thng) cho cc c ng. Tnh n 31/12/2015, VPBank c vn bn chp thun ca
NHNN cho ni dung ny, nhng cn phi hon thin cc th tc khc theo quy nh ca php lut nn cha th ghi nhn s vn
iu l ny trong nm 2015. D kin s hon tt quy trnh trong thng 1/2016.
53
54
BO CO TI CHNH
55
Giy php
Hot ng Ngn hng
0042/NH-GP
Giy php Hot ng Ngn hng do Ngn hng Nh nc Vit Nam cp v c thi gian hot ng theo giy php
l 99 nm k t ngy cp
0100233583
Giy Chng nhn ng k Kinh doanh ln u v cc Giy chng nhn ng k Kinh doanh sa i do S K
hoch u t H Ni cp, trong bn mi nht c cp ngy 06 thng 03 nm 2015
Ngn hng c thnh lp nhm thc hin cc giao dch ngn hng bao gm huy ng v nhn tin gi ngn hn, trung hn v di hn t cc t
chc v c nhn; cho vay ngn hn, trung hn v di hn i vi cc t chc v c nhn trn c s tnh cht v kh nng ngun vn ca Ngn hng;
thc hin cc giao dch ngoi t, cc dch v ti tr thng mi quc t, chit khu thng phiu, tri phiu v cc giy t c gi khc, v cc dch
v ngn hng khc c Ngn hng Nh nc cho php.
Vn iu l
Mng li hot ng
Hi ng Qun tr
56
Vn iu l ca Ngn hng ti ngy 31 thng 12 nm 2015 l 8.056.466 triu ng (ti ngy 31 thng 12 nm
2014 l 6.347.410 triu ng).
Tr s chnh t ti Tng 1 7, Ta nh Th , S 72 Trn Hng o, Phng Trn Hng o, Qun Hon Kim,
Thnh ph H Ni, Vit Nam.
Ti ngy 31 thng 12 nm 2015, Ngn hng c mt (1) Hi s chnh, bn mi bn (44) chi nhnh, mt trm su
mi t (164) phng giao dch trn c nc v hai (2) Cng ty con.
ng Ng Ch Dng
Ch tch
ng Bi Hi Qun
Ph Ch tch
ng L Bng Giang
Ph Ch tch
ng Nguyn Vn Ho
Thnh vin c lp
(B nhim ngy 20 thng 4 nm 2015)
ng Ng Phng Ch
Thnh vin c lp
(Min nhim ngy 20 thng 4 nm 2015)
ng Lng Phan Sn
Thnh vin
ng Nguyn c Vinh
Thnh vin
Thnh vin
ng Nguyn c Vinh
Tng Gim c
Ph Tng Gim c
ng Phan Ngc Ha
Ph Tng Gim c
Ph Tng Gim c
B Lu Th Tho
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
ng Phm Ph Khi
Ph Tng Gim c
(B nhim ngy 6 thng 7 nm 2015)
ng V Minh Trng
Ph Tng Gim c
(Min nhim ngy 9 thng 5 nm 2015)
Ngi i din theo php lut ca Ngn hng trong nm ti chnh kt thc ngy 31 thng 12 nm 2015 v vo
ngy lp bo co ti chnhhp nht l ng Ng Ch DngCh tch Hi ng Qun tr.
ng Nguyn c Vinh Tng Gim c c ng Ng Ch Dng y quyn k bo co ti chnh hp nht km theo
cho nm ti chnh kt thc ngy 31 thng 12 nm 2015.
Cng ty Trch nhim Hu hn Ernst & Young Vit Nam
Cng ty con
Ti ngy 31 thng 12 nm 2015, Ngn hng c hai (02) cng ty con s hu trc tip
Tn cng ty
c thnh lp theo
Ngnh hot ng
Vn iu l
%
s hu
115 t ng Vit
Nam
100%
Hot ng dch v ti
chnh khc
1.500 t ng Vit
Nam
100%
Ban Tng Gim c Ngn hng TMCP Vit Nam Thnh Vng (Ngn hng) trnh by bo co ny v bao cao tai chinh hp nht
ca Ngn hng v cc cng ty con ti ngy 31 thng 12 nm 2015 v cho nm ti chnh kt thc cng ngy.
57
ng Nguyn c Vinh
Tng Gim c
H Ni, Vit Nam
Ngy 3 thng 2 nm 2016
58
BO CO KIM TON C LP
Knh gi:
Cc c ng
Ngn hng TMCP Vit Nam Thnh Vng
Chng ti kim ton bo co ti chnh hp nht km theo ca Ngn hng TMCP Vit Nam Thnh Vng v cc cng ty con
(Ngn hng) c lp ngy 3 thng 2 nm 2016 v c trnh by t trang 6 n trang 69, bao gm bng cn i k ton hp
nht ti ngy 31 thng 12 nm 2015, bo co kt qu hot ng kinh doanh hp nht v bo co lu chuyn tin t hp nht cho
nm ti chnh kt thc cng ngy v cc thuyt minh bo co ti chnh hp nht i km.
TRCH NHIM CA BAN TNG GIM C NGN HNG
Ban Tng Gim c Ngn hng chu trch nhim v vic lp v trnh by trung thc v hp l bo co ti chnh hp nht ca Ngn
hng v cc cng ty con theo cc Chun mc k ton Vit Nam, H thng k ton cc t chc tn dng Vit Nam v tun th cc
quy nh ca Ngn hng Nh nc Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by bo co ti chnh hp
nht v chu trch nhim v kim sot ni b m Ban Tng Gim c Ngn hng xc nh l cn thit m bo cho vic lp v
trnh by bo co ti chnh hp nht khng c sai st trng yu do gian ln hoc nhm ln.
TRCH NHIM CA KIM TON VIN
Trch nhim ca chng ti l a ra kin v bo co ti chnh hp nht da trn kt qu ca cuc kim ton. Chng ti tin
hnh kim ton theo cc Chun mc kim ton Vit Nam. Cc chun mc ny yu cu chng ti tun th chun mc v cc quy
nh v o c ngh nghip, lp k hoch v thc hin cuc kim ton t c s m bo hp l v vic liu bo co ti chnh
hp nht ca Ngn hng v cc cng ty con c cn sai st trng yu hay khng.
Cng vic kim ton bao gm thc hin cc th tc nhm thu thp cc bng chng kim ton v cc s liu v thuyt minh trn
bo co ti chnh hp nht. Cc th tc kim ton c la chn da trn xt on ca kim ton vin, bao gm nh gi ri ro
c sai st trng yu trong bo co ti chnh hp nht do gian ln hoc nhm ln. Khi thc hin nh gi cc ri ro ny, kim ton
vin xem xt kim sot ni b ca Ngn hng lin quan n vic lp v trnh by bo co ti chnh hp nht trung thc, hp l
nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t, tuy nhin khng nhm mc ch a ra kin v hiu qu ca
kim sot ni b ca Ngn hng. Cng vic kim ton cng bao gm nh gi tnh thch hp ca cc chnh sch k ton c p
dng v tnh hp l ca cc c tnh k ton ca Ban Tng Gim c Ngn hng cng nh nh gi vic trnh by tng th bo co
ti chnh hp nht.
Chng ti tin tng rng cc bng chng kim ton m chng ti thu thp c l y v thch hp lm c s cho kin
kim ton ca chng ti.
KIN CA KIM TON VIN
Theo kin ca chng ti, bo co ti chnh hp nht phn nh trung thc v hp l, trn cc kha cnh trng yu, tnh hnh ti
chnh hp nht ca Ngn hng v cc cng ty con ti ngy 31 thng 12 nm 2015, cng nh kt qu hot ng kinh doanh hp
nht v tnh hnh lu chuyn tin t hp nht cho nm ti chnh kt thc cng ngy, ph hp vi cc Chun mc k ton Vit Nam,
H thng k ton cc t chc tn dng Vit Nam v tun th cc quy nh ca Ngn hng Nh nc Vit Nam v cc quy nh php
l c lin quan n vic lp v trnh by bo co ti chnh hp nht.
VN KHC
Bo co ti chnh hp nht ca Ngn hng cho nm ti chnh kt thc ngy 31 thng 12 nm 2014 c mt doanh nghip
kim ton khc kim ton v a ra kin chp nhn ton phn i vi bo co ti chnh hp nht vo ngy 6 thng 3 nm
2015.
Cng ty Trch nhim Hu hn Ernst & Young Vit Nam
Nguyn Xun i
Ph Tng Gim c
S Giy CNKHN kim toan: 0452-2013-004-1
59
Thuyt
minh
A
31/12/2015
triu ng
31/12/2014
Triu ng
TI SN
1.632.425
1.358.034
II
2.261.499
3.701.393
III
14.599.675
13.924.797
8.729.745
2.300.846
5.870.661
11.630.402
D phng ri ro
(731)
(6.451)
2.043.647
4.243.718
2.046.735
4.260.016
IV
10
(3.088)
(16.298)
115.062.473
77.255.692
116.804.247
78.378.832
11
(1.741.774)
(1.123.140)
VI
Chng khon u t
12
47.729.481
47.960.783
12.1
43.950.621
44.189.329
12.2
4.520.639
4.022.686
12.3
(741.779)
(251.232)
13
322.511
71.831
322.984
72.304
(473)
(473)
14
509.574
602.947
14.1
325.013
291.025
704.679
596.927
(379.666)
(305.902)
184.561
311.922
VII
Gp vn, u t di hn
u t di hn khc
D phng gim gi u t di hn
VIII
Ti sn c nh
Ti sn c nh hu hnh
Nguyn gi ti sn c nh
Khu hao ti sn c nh
Ti sn c nh v hnh
Nguyn gi ti sn c nh
Hao mn ti sn c nh
IX
Bt ng sn u t
14.2
15
339.057
437.365
(154.496)
(125.443)
27.600
28.175
Nguyn gi bt ng sn u t
29.965
29.965
Hao mn bt ng sn u t
(2.365)
(1.790)
Ti sn C khc
9.687.543
14.094.008
16
16.1
1.985.973
7.060.716
16.2
4.133.763
4.114.405
24.2
Ti sn C khc
16.3
3.799.869
3.174.284
37.453
62.421
16.4
TNG TI SN
B
(232.062)
(255.397)
193.876.428
163.241.378
N PHI TR
18
4.821.063
832.555
II
19
17.764.430
26.228.249
19.1
9.603.163
14.694.977
19.2
8.161.267
11.533.272
60
III
IV
20
9
130.270.670
108.353.665
131.760
215.333
21
383.188
125.246
VI
22
21.859.941
12.409.544
VII
23
5.256.454
6.096.491
23.1
2.804.740
2.038.490
24.2
264
23.2
TNG N PHI TR
C
2.451.714
4.057.737
180.487.506
154.261.083
VN CH S HU
Vn iu l
25
8.056.466
6.347.410
II
Thng d vn c phn
25
1.288.863
1.369
III
Vn khc
25
IV
Cc qu d tr
25
1.324.775
541.381
25
2.718.818
2.090.130
25
VI
TNG VN CH S HU
TNG N PHI TR V VN CH S HU
13.388.922
8.980.295
193.876.428
163.241.378
31/12/2015
31/12/2014
Triu ng
Triu ng
1.373.115
II
36.139.958
37.660.630
924.626
Cam kt bn ngoi t
926.765
36.139.958
35.809.239
III
6.326.988
2.610.856
IV
Bo lnh khc
8.550.490
6.464.718
Cc cam kt khc
1.171.006
1.680.163
53.561.557
48.416.367
Ngi lp:
Ngi ph duyt:
B Lu Th Tho
Ph Tng Gim c
Kim Gim c Ti chnh
ng Nguyn c Vinh
Tng Gim c
61
Thuyt
minh
31/12/2015
triu ng
31/12/2014
Triu ng
27
18.758.801
12.404.218
28
(8.405.364)
(7.113.131)
10.353.437
5.291.087
1.597.313
959.852
(712.646)
(352.700)
II
29
884.667
607.152
III
30
(290.472)
(89.905)
IV
31
44.587
(4.607)
32
27.966
465.573
957.363
246.408
(82.291)
(253.363)
VI
34
875.072
(6.955)
VII
33
171.054
8.716
12.066.311
6.271.061
(3.183.691)
(1.925.033)
35
VIII
IX
36
(144.532)
(107.832)
(2.364.246)
(1.650.119)
(5.692.469)
(3.682.984)
6.373.842
2.588.077
(3.277.640)
(979.474)
3.096.202
1.608.603
10
24.1
(700.598)
(355.102)
11
24.2
264
92
XI
(700.334)
(355.010)
XII
2.395.868
1.253.593
XIII
3.072
1.712
26
Ngi lp:
Ngi ph duyt:
B Lu Th Tho
Ph Tng Gim c
Kim Gim c Ti chnh
ng Nguyn c Vinh
Tng Gim c
62
Thuyt
minh
31/12/2015
triu ng
31/12/2014
Triu ng
18.535.899
11.436.872
(7.536.405)
(7.182.728)
03
891.088
606.685
04
Chnh lch s tin thc thu/thc chi t hot ng kinh doanh chng khon, vng bc,
ngoi t
(34.896)
280.556
05
620.946
(77.183)
06
251.519
69.994
07
(5.065.782)
(3.427.249)
08
(505.521)
(502.603)
7.156.848
1.204.344
24.1
10
5.792.760
(1.747.926)
(22.989)
(9.354.176)
11
(39.866.419)
(28.530.673)
12
(2.024.786)
(707.090)
13
2.616.599
3.641.010
3.988.508
(1.052.902)
(8.463.820)
13.094.197
16
21.837.894
24.481.553
17
Tng pht hnh giy t c gi (ngoi tr giy t c gi pht hnh c tnh vo hot
ng ti chnh)
11.530.397
4.808.789
18
257.942
61.509
19
(83.573)
164.482
20
(1.540.974)
(929.975)
1.178.387
5.133.142
(222.114)
(96.945)
01
Mua sm ti sn c nh
02
03
155.911
1.895
(185.276)
(1.222.817)
04
382.702
05
2.344
8.716
II
133.567
(1.309.151)
63
Thuyt
minh
31/12/2015
triu ng
31/12/2014
Triu ng
2.019.690
25.1
III
2.019.690
IV
3.331.644
3.823.991
9.292.025
5.468.034
12.623.669
9.292.025
VI
37
44.350
27.526
932.510
549.884
Ngi lp:
Ngi ph duyt:
B Lu Th Tho
Ph Tng Gim c
Kim Gim c Ti chnh
ng Nguyn c Vinh
Tng Gim c
64
c thnh lp theo
Ngnh hot ng
Vn iu l
% s hu
Tn cng ty
115 t ng Vit
Nam
100%
1.500 t ng
Vit Nam
100%
Nhn vin
Tng s nhn vin ang lm vic cho Ngn hng ti ngy 31 thng 12 nm 2015 l 12.927 nhn vin (ti ngy 31 thng 12 nm
2014 l 9.501 nhn vin).
65
66
khng hp nht ton b ti sn thun ca cng ty con. Ngoi ra, trn bo co lu chuyn tin t hp nht, Ngn hng iu chnh
nh hng gin tip ca cc giao dch bn cng ty con n cc lung tin trong bo co lu chuyn tin t hp nht.
4.TOM TT CC CHNH SCH K TON CH YU
4.1. Cc thay i trong chnh sch k ton v thuyt minh
Cc chnh sch k ton Ngn hng s dng lp bo co ti chnh hp nhtc p dng nht qun vi vi cc chnh sch
c s dng lp bo co ti chnh hp nht cho nm ti chnh kt thc ngy 31 thng 12 nm 2014,ngoi tr cc thay i v
chnh sch k ton v phng thc trnh by bo co ti chnh lin quan n cc nghip v sau:
Phn loi n theo quy nh ti Thng t s 02/2013/TT-NHNN (Thng t 02) v Thng t s 09/2014/TT-NHNN (Thng t 09)
Bt u t ngy 1 thng 1 nm 2015, t chc tn dng, chi nhnh ngn hng nc ngoi phi s dng kt qu phn loi nhm n
i vi khch hng do Trung tm Thng tin Tn dng (CIC) cung cp ti thi im phn loi iu chnh kt qu t phn loi n,
cam kt ngoi bng. Trng hp n v cam kt ngoi bng ca khch hng c phn loi vo nhm n c mc ri ro thp hn
nhm n theo danh sch do CIC cung cp, t chc tn dng, chi nhnh ngn hng nc ngoi phi iu chnh kt qu phn loi n,
cam kt ngoi bng theo nhm n c CIC cung cp.
ng thi, Khon 3a iu 10 ca Thng t 02 chnh thc ht hiu lc t ngy 1 thng 4 nm 2015. Theo , Ngn hng khng c
thc hin c cu li thi hn tr n v gi nguyn nhm n theo quy nh ti Khon 3a, iu 10.
Thng t s 49/2014/TT-NHNN - Sa i, b sung mt s iu khon ca Ch bo co ti chnh i vi cc t chc tn dng
ban hnh km theo Quyt nh s 16/2007/Q-NHNN ngy 18 thng 4 nm 2007 v H thng ti khon k ton cc t chc tn
dng ban hnh km theo quyt nh s 479/2004/Q-NHNN ngy 29 thng 4 nm 2004 ca Thng c NHNN (Thng t 49)
Ngy 31 thng 12 nm 2014, Thng c NHNN Vit Nam ban hnh Thng t s 49/2014/TT-NHNN c hiu lc t ngy 15
thng 2 nm 2015, nhm sa i, b sung mt s iu khon ca ch bo co ti chnh i vi cc TCTD ban hnh km theo
Quyt nh s 16/2007/Q-NHNN ngy 18 thng 4 nm 2007 v h thng ti khon k ton cc TCTD ban hnh km theo Quyt
nh s 479/2004/Q-NHNN ngy 29 thng 4 nm 2004 ca Thng c NHNN. Theo , mu biu bo co ti chnh ca Ngn
hng s c mt s thay i ch yu nh sau:
B sung cc mu biu bng cn i k ton, bo co kt qu hot ng kinh doanh v bo co lu chuyn tin t theo
cc sa i b sung ti Thng t 02, Thng t 09 v Thng t 10;
B sung mt s thuyt minh bo co ti chnh ph hp vi vic sa i bo co ti chnh, bao gm bng cn i k ton,
bo co kt qu hot ng kinh doanh v bo co lu chuyn tin t.
Thng t s 202/2014/TT-BTChng dn phng php lp v trnh by bo co ti chnh hp nht (Thng t 202)
Ngy 22 thng 12 nm 2014, B Ti chnh ban hnh Thng t s 202/2014/TT-BTC hng dnphng php lp v trnh by
bo co ti chnh hp nht thay th phn XIII - Thng t s 161/2007/TT-BTC ngy 31 thng 12 nm 2007, v c hiu lc p dng
cho vic lp v trnh by bo co ti chnh hp nht ca nm ti chnh bt u t hoc sau ngy 1 thng 1 nm 2015.
Ngn hng p dng cc thay i v k ton theo quy nh ti Thng t 202 trn c s phi hi t do Thng t 202 khng yu cu p
dng hi t i vi cc thay i ny.
Thng t s 200/2014/TT-BTC - Thay th Ch k ton doanh nghip ban hnh ti Quyt nh s 15/2006/Q BTC (Thng
t 200)
Ngy 22 thng 12 nm 2014, B Ti chnh ban hnh Thng t s 200/2014/TT-BTC v hng dn ch k ton doanh nghip.
Thng t p dng cho bo co ti chnh bt u vo hoc sau ngy 1 thng 1 nm 2015. Di y l mt s thay i ca Thng t
200 so vi Quyt nh 15 c nh hng n cng tc hch ton k ton v lp bo co ti chnh ca Ngn hng:
D phng gim gi u t di hn:
i vi cc khon u t vo c phiu nim yt hoc gi tr hp l khon u t c xc nh tin cy, vic lp d
phng c thc hin da trn gi tr th trng ca c phiu (tng t nh d phng gim gi chng khon kinh
doanh);
67
Nhm n
1
Tnh trng qu hn
N
tiu chun
T l
d phng
0%
68
N cn
ch
5%
Nhm n
3
Tnh trng qu hn
N di tiu chun
T l
d phng
20%
N nghi ng
50%
N c kh nng mt vn
100%
Trng hp mt khch hng c nhiu hn mt khon n vi Ngn hng m c bt k khon n no b chuyn sang nhm n ri ro
cao hn th Ngn hng phn loi cc khon n cn li ca khch hng vo nhm n ri ro cao hn tng ng vi mc ri ro.
Khi Ngn hng tham gia cho vay hp vn khng phi vi vai tr l ngn hng u mi, Ngn hng thc hin phn loi cc khon
n (bao gm c khon vay hp vn) ca khch hng vo nhm ri ro cao hn gia nh gi ca ngn hng u mi v nh gi
ca Ngn hng.
Theo iu 10, Khon 3a ca Thng t 09, cc khon n c c cu li thi hn tr n v gi nguyn nhm n nh c phn
loi trc khi c cu li thi hn tr n khi p ng cc iu kin sau:
Khon n v vic cp tn dng khng vi phm cc quy nh ca php lut;
Vic c cu li thi hn tr n l ph hp vi mc ch ca d n vay vn trong hp ng tn dng;
69
70
vo thu li u t chng khon theo phng php ng thng cho khong thi gian u t chng khon.
nh k, chng khon sn sng bn s c xem xt v kh nng gim gi.
Chng khon c lp d phng gim gi khi gi tr ghi s cao hn gi th trng c xc nh theo quy nh ti Thng t s
228/2009/TT-BTC. Trong trng hp khng th xc nh c gi tr th trng ca chng khon, cc chng khon s khng c
trch lp d phng. D phng gim gi c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht trn khon mc Li/
(l) thun t chng khon u t.
i vi tri phiu doanh nghip cha nim yt trn th trng chng khon hoc cha ng k giao dch trn th trng giao dch
ca cc doanh nghip i chng cha nim yt th tin hnh trch lp d phng ri ro theo Thng t 02 va Thng t 09 nh c
trnh by ti Thuyt minh s 4.4.
4.7. Chng khon u t gi n ngy o hn
Tri phiu c bit do VAMC pht hnh
Tri phiu c bit do VAMC pht hnh l giy t c gi c thi hn do VAMC pht hnh mua n xu ca Ngn hng. Tri phiu
c bit c ghi nhn theo mnh gi vo ngy giao dch v lun c phn nh theo mnh gi trong thi gian nm gi. Mnh gi
ca tri phiu c bit c pht hnh tng ng vi khon n xu c bn v l s d n gc ca khch hng vay cha tr tr
i s tin d phng c th trch lp nhng cha s dng ca khon n xu .
Trong thi gian nm gi tri phiu c bit, nh k, Ngn hng tnh ton v trch lp d phng ri ro c th hng nm theo
hng dn ti Thng t s 14/2015/TT-NHNN ngy 28 thng 8 nm 2015 ca NHNN sa i, b sung mt s iu ca Thng t
s 19/2013/TT-NHNN quy nh v vic mua, bn v x l n xu ca Cng ty Qun l ti sn ca cc t chc tn dng Vit Nam.
Theo Thng t s 14/2015/TT-NHNN, hng nm, trong thi hn 5 ngy lm vic lin k trc ngy tng ng vi ngy o hn
ca tri phiu c bit, Ngn hng phi trch lp y s tin d phng c th ti thiu ca nm trch lp i vi tng tri phiu
c bit c tnh theo cng thc sau:
Trong :
X(m) l s tin d phng c th ti thiu phi trch lp i vi tri phiu c bit ti nm th m;
Xm-1 l s tin d phng c th trch lp i vi tri phiu c bit ly k n ht nm th m-1;
Y
l mnh gi tri phiu c bit;
n
l thi hn ca tri phiu c bit (tnh bng nm);
m
l s nm k t thi im pht hnh tri phiu c bit n thi im trch lp;
Zm
l s tin thu hi n ca khon n xu ly k n thi im trch lp (nm th m). T chc tn dng bn
n phi hp vi Cng ty Qun l ti sn xc nh s tin thu hi ny.
Trng hp (Zm + Xm-1) (Y/n x m) th s tin trch lp d phng c th (X(m)) c tnh l khng (0).
D phng c th cho tri phiu c bit c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht trn khon mc Chi
ph d phng ri ro tn dng. Tri phiu c bit ny khng phi trch lp d phng chung.
Chng khon u t gi n ngy o hn khc
Chng khon gi n ngy o hn l cc chng khon n v chng khon vn c Ngn hng mua hn vi mc ch u t
hng li v Ngn hng c nh v c kh nng gi cc chng khon ny n ngy o hn. Chng khon gi n ngy o hn c
gi tr xc nh v c ngy o hn c th. Trong trng hp chng khon c bn hn trc thi im o hn, cc chng khon
ny s c phn loi li sang chng khon kinh doanh hay chng khon sn sng bn.
Chng khon gi n ngy o hn c ghi nhn v o lng tng t nh chng khon n sn sng bn c trnh by ti
Thuyt minh s 4.6.
71
4.8. u t di hn khc
Cc khon u t di hn khc th hin cc khon u t gp vn vo cc n v khc t 11% quyn biu quyt tr xung v cc
khon u t theo hp ng hp tc kinh doanh. Cc khon u t ny c ghi nhn theo gi gc ti thi im u t.
D phng gim gi cho cc khon u t di hn c lp trong trng hp cc t chc kinh t c u t gp thua l, ngoi tr
trng hp l c d bo trc trong k hoch kinh doanh ca cc n v trc khi u t. i vi khon u t vo c phiu nim
yt hoc gi tr hp l khon u t c xc nh tin cy, vic lp d phng c thc hin da trn gi tr th trng ca c phiu
(tng t nh d phng gim gi chng khon kinh doanh);
i vi khon u t khng xc nh c gi tr hp l ti thi im bo co, d phng gim gi c tnh bng tng vn gp thc
t ca cc bn ti t chc kinh t (theo mnh gi) tr (-) vn ch s hu thc c nhn (x) vi t l s hu ca Ngn hng (theo
mnh gi) ti t chc kinh t.
D phng c hon nhp khi cc gi tr c th thu hi ca khon u t tng tr li sau khi lp d phng. Khon d phng c
ghi nhn hon nhp trong phm vi sao cho gi tr ghi s ca cc khon u t khng vt qu gi tr ghi s ca cc khon u t
ny khi gi nh khng c khon d phng no c ghi nhn.
4.9. Cc khon phi thu
4.9.1. Cc khon n phi thu c phn loi l ti sn c ri ro tn dng
Cc khon phi thu c phn loi l ti sn c ri ro tn dng c ghi nhn theo gi gc. N phi thu kh i c Ngn hng
thc hin phn loi n v trch lp d phng ri ro theo quy nh ca php lut v trch lp v s dng d phng x l ri ro c
trnh by ti Thuyt minh s 4.4.
4.9.2. Cc khon phi thu khc
Cc khon phi thu khc khng c phn loi l ti sn c ri ro tn dng c ghi nhn theo gi gc.
Cc khon n phi thu khc c xem xt trch lp d phng ri ro theo tui n qu hn ca khon n hoc theo d kin tn tht
c th xy ra trong trng hp khon n cha n hn thanh ton nhng t chc kinh t lm vo tnh trng ph sn hoc ang
lm th tc gii th; ngi n mt tch, b trn, ang b cc c quan php lut truy t, xt x hoc ang thi hnh n hoc cht.
Chi ph d phng c ghi nhn vo khon mc Chi ph hot ng khc trn bo co kt qu hot ng kinh doanh hp nht.
i vi cc khon n phi thu qu hn thanh ton, mc trch lp d phng c quy nh ti Thng t s 228/2009/TT-BTC nh sau:
Thi gian qu hn
Mc trch d phng
T trn su thng n di mt nm
30%
T mt nm n di hai nm
50%
T hai nm n di ba nm
70%
T ba nm tr ln
100%
72
Khi ti sn c nh c bn hay thanh l, nguyn gi v gi tr hao mn ly k c xa s v cc khon li/l pht sinh do thanh
l ti sn c hch ton vo kt qu hot ng kinh doanh hp nht.
4.12. Khu hao v hao mn
Khu hao v hao mn ca ti sn c nh hu hnh v v hnh c tnh theo phng php ng thng trong sut thi gian s
dng c tnh ca ti sn c nh nh sau:
Nha ca, vt kin truc
540 nm
Phng tin vn ti
8 nm
3 10 nm
Phn mm my vi tnh
3 7 nm
4.13. Bt ng sn u t
Bt ng sn u t c th hin theo nguyn gi bao gm c cc chi ph giao dch lin quan tr i gi tr hao mn ly k.
Cc khon chi ph lin quan n bt ng sn u t pht sinh sau ghi nhn ban u c hch ton vo gi tr cn li ca bt ng
sn u t khi Ngn hng v cng ty con c kh nng thu c cc li ch kinh t trong tng lai nhiu hn mc hot ng c
nh gi ban u ca bt ng sn u t .
Bt ng sn u t khng cn c ghi nhn v trnh by trong bng cn i k ton hp nht sau khi bn hoc sau khi bt
ng sn u t khng cn c s dng v xt thy khng thu c li ch kinh t trong tng lai t vic thanh l bt ng sn
u t . Chnh lch gia tin thu thun t vic bn ti sn vi gi tr cn li ca bt ng sn u t c ghi nhn vo kt qu
hot ng kinh doanh hp nht trong nm ti chnh.
Vic chuyn t bt ng sn ch s hu s dng thnh bt ng sn u t ch khi c s thay i v mc ch s dng nh trng
hp ch s hu chm dt s dng ti sn v bt u cho bn khc thu hot ng hoc khi kt thc giai on xy dng. Vic
chuyn t bt ng sn u t sang bt ng sn ch s hu s dng ch khi c s thay i v mc ch s dng nh cc trng
hp ch s hu bt u s dng ti sn ny.
4.14. Thu hot ng
Cc khon tin thu theo cc hp ng thu hot ng c phn b theo phng php ng thng vo khon mc Chi ph hot
ng khc trn bo co kt qu hot ng kinh doanh hp nht trong sut thi hn thu ti sn.
4.15. Ghi nhn thu nhp v chi ph
Thu nhp li v chi ph li c ghi nhn trong bo co kt qu hot ng kinh doanh hp nht trn c s d thu, d chi. Li d thu
pht sinh t cc khon cho vay phn loi t nhm 2 n nhm 5 theo Thng t 02 v Thng t 09 s khng c ghi nhn vo bo
co kt qu hot ng kinh doanh hp nht. Li d thu ca cc khon n ny c chuyn ra theo di ti khon ngoi bng v
c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht khi Ngn hng thc nhn.
Cc khon ph dch v vhoa hng c hch ton trn c s d thu, d chi.
Doanh thu v chi ph bn n c ghi nhn theo Quyt nh s 59/2006/Q-NHNN ca NHNN v vic ban hnh Quy ch mua, bn
n ca cc t chc tn dng. K t ngy 1 thng 9 nm 2015, doanh thu v chi ph bn n c ghi nhn theo Thng t s 09/2015/
TT-NHNN ca NHNN quy nh v hot ng mua, bn n ca cc t chc tn dng, chi nhnh ngn hng nc ngoi.
Theo hng dn ti Quyt nh 59/2006/Q-NHNN v Thng t 09/2015/TT-NHNN, phn chnh lch gia gi mua, bn n v gi
tr ghi s khon n ca bn bn n c x l nh sau:
i vi cc khon n ang c hch ton ni bng:
Trng hp gi bn n cao hn gi tr ghi s khon n th phn chnh lch cao hn c hch ton vo thu nhp
trong nm ti chnh ca Ngn hng;
73
Trng hp gi mua, bn n thp hn gi tr khon n th phn chnh lch thp hn c b p t tin bi thng
ca c nhn, tp th (trong trng hp tn tht c xc nh do c nhn, tp th gy ra v phi bi thng theo
quy nh), tin bo him ca t chc bo him v qu d phng ri ro c trch lp trong chi ph, phn cn thiu
c hch ton vo chi ph kinh doanh ca Ngn hng trong nm.
i vi cc khon n ang theo di ngoi bng, khon n xut ton ra khi bng cn i k ton, th s tin bn
khon n c hch ton vo thu nhp khc ca Ngn hng.
Gi tr ghi s khon n c mua, bn gm gi tr ghi s s d n gc, d n li ca khon n v cc ngha v ti chnh khc lin
quan n khon n (nu c) n thi im mua, bn n i vi cc khon n ang c hch ton ni bng, ngoi bng; hoc gi
tr theo di trn so sch ti thi im xut ton ngoi bng hoc ti thi im mua, bn n i vi khon n xut ton ra khi
bng cn i k ton hp nht.
Gi mua, bn n l s tin bn mua n phi thanh ton cho bn bn n theo hp ng mua, bn n.
4.16. Cc nghip v bng ngoi t
Theo h thng k ton ca Ngn hng, tt c cc nghip v pht sinh ca Ngn hng c hch ton theo nguyn t. Ti thi
im cui nm, ti sn v cng n c ngun gc ngoi t c quy i sang VN theo t gi quy nh vo ngy lp bng cn i k
tonhp nht (Thuyt minh s 47). Cc khon thu nhp v chi ph bng ngoi t ca Ngn hng c quy i ra VN theo t gi
vo ngy pht sinh giao dch. Chnh lch t gi do nh gi li cc ti sn v cng n bng ngoi t sang VN trong nm c ghi
nhn v theo di trn khon mc Chnh lch t gi hi oi trn ti khon Vn ch s hu v c kt chuyn vo bo co kt
qu hot ng kinh doanh hp nht ti thi im cui nm ti chnh.
4.17. Cc khon phi tr v chi ph trch trc
Cc khon phi tr v chi ph trch trc c ghi nhn cho s tin phi tr trong tng lai lin quan n hng ha v dch v
nhn c khng ph thuc vo vic Ngn hng nhn c ha n ca nh cung cp hay cha.
4.18. Tin gi ca cc t chc tn dng khc, ca khch hang va phat hanh giy t co gia
Cac khoan tin gi ca cc t chc tn dng khc, ca khch hng va phat hanh giy t co gia c cng b v trnh by theo s
d gc ti thi im kt thc nm ti chnh.
4.19. Thu thu nhp doanh nghip
Thu thu nhp hin hnh
Ti sn thu v thu phi np cho nm hin hnh v cc nm trc c xc nh bng gi tr d kin c thu hi t (hoc phi
np cho) c quan thu, p dng mc thu sut v cc lut thu c hiu lc vo ngy kt thc nm ti chnh.
Thu thu nhp hin hnh c ghi nhn vo kt qu hot ng kinh doanh hp nht ngoi tr trng hp thu thu nhp pht sinh
lin quan n mt khon mc c ghi thng vo vn ch s hu, trong trng hp ny, thu thu nhp hin hnh cng c ghi
nhn trc tip vo vn ch s hu.
Ngn hng ch c b tr cc ti sn thu thu nhp hin hnh v thu thu nhp hin hnh phi tr khi Ngn hng c quyn hp
php c b tr gia ti sn thu thu nhp hin hnh vi thu thu nhp hin hnh phi np v Ngn hng d nh thanh ton thu
thu nhp hin hnh phi tr v ti sn thu thu nhp hin hnh trn c s thun.
Cc bo co thu ca Ngn hng s chu s kim tra ca c quan thu. Do vic p dng lut v cc quy nh v thu i vi cc
loi nghip v khc nhau c th c gii thch theo nhiu cch khc nhau, s thu c trnh by trn bao cao tai chinh hp nht
c th s b thay i theo quyt nh cui cng ca c quan thu.
Thu thu nhp hon li
Thu thu nhp hon li c xc nh cho cc khon chnh lch tm thi ti ngy lp bng cn i k ton hp nht gia c s tnh
thu thu nhp ca cc ti sn v n phi tr v gi tr ghi s ca chng c trnh by trn bo co ti chnh.
74
Thu thu nhp hon li phi tr c ghi nhn cho tt c nhng chnh lch tm thi chu thu.
Ti sn thu thu nhp hon li c ghi nhn cho tt c nhng chnh lch tm thi c khu tr, gi tr c khu tr chuyn
sang cc nm sau ca cc khon l tnh thu v cc khon u i thu cha s dng, khi chc chn trong tng lai s c li nhun
tnh thu s dng nhng chnh lch c khu tr, cc khon l tnh thu v cc u i thu cha s dng ny. Ti sn thu
thu nhp hon li v thu thu nhp hon li phi tr c xc nh theo thu sut d tnh s p dng cho nm ti chnh khi ti sn
c thu hi hay cng n c thanh ton, da trn cc mc thu sut v lut thu c hiu lc vo ngy kt thc nm ti chnh.
4.20. Phn loi n cho cc cam kt ngoi bng
Theo Thng t 02 v Thng t 09 ca Ngn hng Nh nc, t chc tn dng ch thc hin phn loi i vi cc khon bo lnh,
chp nhn thanh ton v cam kt cho vay khng hy ngang v iu kin v c thi im thc hin c th (gi chung l cc khon
cam kt ngoi bng) vo cc nhm quy nh ti iu 10 ca Thng t 02 qun l, gim st cht lng tn dng. Theo , cc
khon cam kt ngoi bng c phn loi theo cc mc ri ro nh sau: N tiu chun, N cn ch , N di tiu chun, N
nghi ng v N c kh nng mt vn da vo tnh trng qu hn v cc yu t nh tnh khc.
4.21. B tr
Ti sn v n phi tr ti chnh c cn tr v th hin gi tr rng trn bng cn i k ton hp nht ch khi Ngn hng c quyn
hp php thc hin vic cn tr v Ngn hng d nh thanh ton ti sn v n phi tr theo gi tr rng hoc vic tt ton ti
sn v n phi tr xy ra ng thi.
4.22. Cc cng c phi sinh
Ngn hng k kt cc hp ng ngoi hi k hn v hon i nhm to iu kin cho khch hng chuyn, iu chnh hoc gim ri
ro hi oi hoc cc ri ro th trng khc, ng thi phc v mc ch kinh doanh ca Ngn hng.
Cc hp ng k hn l cc cam kt mua hoc bn mt loi tin t nht nh ti mt ngy c th c xc nh trong tng
lai theo mt t gi xc nh trc v s c thanh ton bng tin. Cc hp ng k hn c ghi nhn theo gi tr danh ngha ti
ngy giao dch v c nh k nh gi li, chnh lch t vic nh gi li c ghi vo khon mc Chnh lch t gi hi oi
trn Vn ch s hu v c kt chuyn vo bo co kt qu hot ng kinh doanh hp nht vo cui nm ti chnh.
Cc hp ng hon i l cc cam kt thanh ton bng tin mt ti mt ngy trong tng lai da trn chnh lch gia cc t
gi c xc nh trc, c tnh trn s tin gc danh ngha. Cc hp ng hon i c nh k nh gi li, chnh lch t vic
nh gi li c ghi vo khon mc Chnh lch t gi hi oi trn Vn ch s hu v c kt chuyn vo bo co kt qu
hot ng kinh doanh hp nht vo cui nm ti chnh.
4.23. Li ch ca nhn vin
4.23.1. Tr cp ngh hu
Nhn vin Ngn hng khi ngh hu s c nhn tr cp v hu t Bo him X hi thuc B Lao ng v Thng binh X hi. Ngn
hng s phi ng bo him x hi cho mi nhn vin bng 18% lng c bn hng thng ca h. Ngoi ra, Ngn hng khng phi
c mt ngha v no khc.
4.23.2. Tr cp thi vic
Theo iu 48 B Lut Lao ng s 10/2012/QH13 c hiu lc ngy 1 thng 5 nm 2013, Ngn hng c ngha v chi tr tr cp thi
vic bng mt na thng lng cho mi nm lm vic tnh n ngy 31 thng 12 nm 2008 cng vi cc tr cp khc (nu c) cho
nhng nhn vin t nguyn thi vic. T ngy 1 thng 1 nm 2009, mc lng bnh qun thng c tnh thanh ton tr cp
thi vic s cn c theo mc lng bnh qun ca su thng gn nht tnh n thi im ngi lao ng thi vic.
4.23.3. Tr cp tht nghip
Theo Thng t s 32/2010/TT-BLTBXH hng dn Ngh nh s 127/2008/N-CP v bo him tht nghip, t ngy 1 thng
1 nm 2009, Ngn hng c ngha v ng bo him tht nghip vi mc bng 1% qu tin lng, tin cng ng bo him tht
nghip ca nhng ngi tham gia bo him tht nghip v trch 1% tin lng, tin cng thng ng bo him tht nghip ca
tng ngi lao ng ng cng lc vo Qu Bo him Tht nghip.
75
S d ti a
Qu d tr b sung vn iu l
100% vn iu l
Qu d phng ti chnh
25% vn iu l
31/12/2014
Triu ng
Tin mt bng VN
850.227
709.463
756.702
555.826
Vng tin t
76
25.496
92.745
1.632.425
1.358.034
31/12/2015
Triu ng
31/12/2014
Triu ng
2.261.499
3.701.393
Tin gi ti NHNN Vit Nam bao gm tin gi thanh ton v d tr bt buc ti NHNN. Ti thi im 31 thng 12 nm 2015, cc
khon tin gi d tr bt buc bng VN v tin gi thanh ton bng ngoi t c hng li sut tng ng l 1,20%/nm v
0,05%/nm (ti ngy 31 thng 12 nm 2014: 1,20%/nm v 0,05%/nm).
Theo quy nh ca NHNN, Ngn hng phi duy tr mt khon d tr nht nh ti NHNN di dng d tr bt buc. Trong thng 12
nm 2015, t l d tr bt buc l 3,00% v 8,00% (2014: 3,00% v 8,00%) tng ng i vi tin gi ca khch hng bng VN
v ngoi t khng k hn v c k hn di 12 thng, v t l tng ng l 1,00% v 6,00% (2014: 1,00% v 6,00%) i vi tin gi
ca khch hng bng VN v ngoi t c k hn t 12 thng tr ln.
Tin gi khng k hn
Bng VN
Bng ngoai t
Tin gi c k hn
31/12/2015
Triu ng
31/12/2014
Triu ng
843.579
1.057.896
128.905
223.591
714.674
834.305
7.886.166
1.242.950
Bng VN
4.815.000
807.407
Bng ngoai t
3.071.166
435.543
8.729.745
2.300.846
(5.720)
8.729.745
2.295.126
31/12/2015
Triu ng
31/12/2014
Triu ng
D phng ri ro
Bng VN
Bng ngoai t
D phng ri ro
5.060.731
8.086.357
809.930
3.544.045
5.870.661
11.630.402
(731)
(731)
5.869.930
11.629.671
77
31/12/2014
%/nm
Tin gi c k hn bng VN
4,30% - 7,13%
4,00%
0,10% - 2,50%
0,10% - 1,70%
4,50% - 6,20%
3,00% - 8,20%
0,50% - 1,50%
1,19% - 4,50%
Phn tich cht lng d n cho vay, tin gi cac TCTD khac tai thi im cui nm nh sau:
N tiu chun
31/12/2015
Triu ng
31/12/2014
Triu ng
14.599.675
13.924.797
N cn ch
N di tiu chun
N nghi ng
731
6.451
14.600.406
13.931.248
31/12/2015
Triu ng
31/12/2014
Triu ng
2.046.735
4.026.941
1.324.317
1.590.990
722.418
361.346
N c kh nng mt vn
Chng khon n
Tri phiu Chnh ph, chnh quyn a phng
Tri phiu do cc t chc tn dng khc pht hnh
Trong : Tri phiu c Chnh ph bo lnh
529.214
175.766
2.074.605
Chng khon vn
233.075
115.497
117.578
2.046.735
4.260.016
(3.088)
(16.298)
2.043.647
4.243.718
78
8.2. Thuyt minh v tnh trng nim yt ca cc chng khon kinh doanh
31/12/2015
Triu ng
31/12/2014
Triu ng
2.046.735
4.026.941
2.046.735
3.839.440
Chng khon n
nim yt
Cha nim yt
187.501
Chng khon vn
233.075
nim yt
5.922
Cha nim yt
227.153
2.046.735
4.260.016
Tng gi tr ca hp ng
(theo t gi
ngy hiu lc hp ng)
Triu ng
Ti sn
Triu ng
N phi tr
Triu ng
Triu ng
Gi tr thun
29.872.496
(30.006.656)
(134.160)
12.191.830
11.919.271
(12.040.579)
(121.308)
18.312.604
17.953.225
(17.966.077)
(12.852)
107.050
109.450
(107.050)
2.400
30.611.484
29.981.946
(30.113.706)
(131.760)
43.226.798
11.191.967
(11.407.300)
(215.333)
25.178.021
7.549.617
(7.748.089)
(198.472)
18.048.777
3.642.350
(3.659.211)
(16.861)
31/12/2015
Triu ng
31/12/2014
Triu ng
116.166.919
99,46
78.128.770
99,67
22.893
0,02
20.925
0,03
3.522
4.679
0,01
564.143
0,48
216.506
0,28
46.770
0,04
7.952
0,01
116.804.247
100
78.378.832
100
31/12/2015
%/nm
31/12/2014
%/nm
3,00% - 14,00%
3,00% - 14,00%
1,60% - 5,00%
1,70% - 5,50%
79
31/12/2014
Triu ng
106.713.646
74.230.191
N cn ch
6.945.556
2.159.699
N di tiu chun
1.268.015
766.633
523.016
706.443
N tiu chun
N nghi ng
N c kh nng mt vn
1.354.014
515.866
116.804.247
78.378.832
31/12/2015
Triu ng
31/12/2014
Triu ng
N ngn hn
32.497.945
24.914.040
N trung hn
56.545.821
37.350.268
N di hn
27.760.481
16.114.524
116.804.247
78.378.832
10.3. Phn tch d n cho vay theo i tng khch hng v theo loi hnh doanh nghip
31/12/2015
Triu ng
31/12/2014
Triu ng
1.547.766
1,32
1.836.557
2,35
630.928
0,54
1.413.413
1,80
414.632
0,35
65.747
0,08
28.712.712
24,58
18.564.862
23,69
860.868
0,74
697.745
0,89
20.976.352
17,96
18.022.059
22,99
752
624.926
0,54
466.298
0,59
Cng ty Nh nc
573.459
0,49
593.212
0,76
Hp tc x v lin hip hp tc x
100.609
0,09
79.897
0,10
62.234.822
53,28
36.307.720
46,32
125.469
0,11
326.284
0,42
1.704
4.286
0,01
116.804.247
100
78.378.832
100
80
31/12/2015
Triu ng
31/12/2014
Triu ng
4.584.262
3,94
2.386.837
3,03
3,04
214.216
0,18
171.886
0,22
9.643.927
8,26
7.921.867
7.923.647
10,11
2.569.617
2,20
2.616.678
3,34
620.461
0,53
297.484
0,38
6.368.949
5,45
4.190.374
4.186.335
5,35
5,34
7.755.952
6,64
6.336.078
6.336.297
8,08
Vn ti kho bi
2.687.377
2,30
1.972.396
2,52
Dch v lu tr v n ung
1.170.540
1,00
417.437
0,53
1.558.204
1,33
1.525.186
1,95
2.851.196
2,44
1.596.385
1.597.153
2,04
19.078.633
16,33
22.454.752
13.711.398
28,65
17,49
1.115.272
0,95
470.304
0,60
1.738.015
1,49
1.631.780
2,08
Hot ng ca ng cng sn, t chc chnh tr-x hi, qun l Nh nc, an ninh quc phng;
bo m x hi bt buc
141.667
0,12
87.812
0,11
Gio dc v o to
532.416
0,46
287.057
0,37
Y t v hot ng tr gip x hi
211.920
0,18
171.049
0,22
989.411
0,85
878.040
1,12
7.888.924
6,75
1.121.374
9.940.445
1,43
12,68
45.070.221
38,59
21.837.944
21.763.499
27,86
27,77
13.067
0,01
6.112
0,01
116.804.247
100
78.378.832
100
D phng chung
D phng c th
31/12/2015
Triu ng
31/12/2014
Triu ng
813.948
573.535
927.826
549.605
1.741.774
1.123.140
81
Theo iu 8 ca Thng t 02, cc khon n s c thc hin phn loi vo thi im cui mi qu cho 3 qu u nm v vo ngy
30 thng 11 cho Qu 4 trong nm ti chnh.
Cho mc ch lp bo co ti chnh hp nht, s liu d phng v phn loi n cua Ngn hng c lp da trn s d n gc ti
ngy 30 thng 11 nm 2015.
Kt qu phn loi n v d phng ri ro tn dng tng ng cn phi trch ti thi im 30 thng 11 nm 2015 nh sau:
S d (*)
Triu ng
D phng chung
Triu ng
D phng c th
Triu ng
Tng s d phng
Triu ng
100.395.225
752.965
752.965
6.357.453
47.681
204.524
252.205
605.737
4.543
60.812
65.355
N nghi ng
1.167.927
8.759
506.132
514.891
N c kh nng mt vn
1.483.092
156.358
156.358
110.009.434
813.948
927.826
1.741.774
N tiu chun
N cn ch
N di tiu chun
(*)
D phng c th
Triu ng
Tng cng
Triu ng
573.535
549.605
1.123.140
Trch lp trong nm
240.413
2.592.866
2.833.279
9.522
9.522
(263.984)
(263.984)
(1.960.183)
(1.960.183)
813.948
927.826
1.741.774
Chng khon n
31/12/2015
Triu ng
31/12/2014
Triu ng
43.950.621
44.180.929
2.385.203
Tn phiu Kho bc
1.892.890
21.024.986
17.279.638
12.787.075
11.541.583
9.736.500
8.618.211
10.138.560
11.081.615
8.400
8.400
(174.833)
(70.007)
D phng chung
(107.133)
(70.007)
D phng c th
(67.700)
43.775.788
44.119.322
82
31/12/2015
Triu ng
31/12/2014
Triu ng
4.520.639
3.956.097
66.589
(566.946)
(181.225)
(53.886)
(566.946)
(127.339)
3.953.693
3.841.461
Chng khon u t gi
n ngy o hn
Triu ng
Tng cng
Triu ng
70.007
181.225
251.232
71.951
450.324
522.275
439.607
439.607
71.951
10.717
82.668
32.875
32.875
Trong :
Chng khon VAMC (Thuyt minh s 12.2)
(64.603)
(64.603)
174.833
566.946
741.779
12.4. Phn tch cht lng chng khon c phn loi l ti sn c ri ro tn dng
N tiu chun
N cn ch
N di tiu chun
31/12/2015
Triu ng
31/12/2014
Triu ng
12.500.396
11.081.615
561.577
N nghi ng
N c kh nng mt vn
13.061.973
11.081.615
83
13. GP VN, U T DI HN
Chi tit cc khon u t gp vn di hn khc ti ngy 31 thng 12 nm 2015 v ngy 31 thng 12 nm 2014 nh sau:
31/12/2015
31/12/2014
Gi tr gc
Triu ng
T l
s hu
Gi tr gc
Triu ng
T l
s hu
38.366
0,08%
21
0,64%
21
0,64%
5.000
10,00%
5.000
10,00%
371
4,78%
371
4,78%
15.357
1,67%
15.357
1,67%
3,28%
u t vo t chc tn dng
Ngn hng u t v Pht trin Vit Nam
u t vo t chc kinh t
Cng ty CP Vn ti ITRACO
Cng ty CP ng Xun
Cng ty CP o to v T vn Ngn hng (BTC)
Cng ty CP Ngoi thng v Pht trin u t H Ch Minh (FIDECO)
Cng ty CP Thng tin tn dng (PCB)
3.934
3,28%
3.934
Cng ty CP Cng Si Gn
185.276
7,44%
Cng ty CP Chng khon Ngn hng Vit Nam Thnh Vng (VPBS)
104.770
11,00%
7.705
5,50%
7.705
5,50%
550
11,00%
550
11,00%
1.000
10,00%
D phng u t di hn khc
84
322.984
72.304
(473)
(473)
322.511
71.831
85
70.949
S d cui nm
165.362
97.116
229.627
(757)
(1.347)
40
1.201
54.330
176.160
394.989
(867)
(1.571)
(1.336)
1.201
124.286
273.276
My mc
thit b
Triu ng
48.105
43.754
58.742
(1.412)
(87)
207
2.551
14.747
42.736
106.847
(2.462)
(97)
(613)
2.551
20.978
86.490
Phng tin
vn ti
Triu ng
17.349
25.798
42.714
(17.230)
(3.228)
(152)
14.270
49.054
60.063
(31.055)
(3.290)
(786)
20.342
74.852
Thit b dng c
qun l
Triu ng
Nguyn gi ti sn c nh hu hnh khu hao ht nhng vn cn s dng ti ngy 31 thng 12 nm 2015 l177.787 triu ng.
106.835
23.557
(5.122)
S d u nm
Gi tr cn li
S d cui nm
Thanh l, nhng bn
4.444
Tng khc
7.756
16.479
94.506
(33.553)
S d u nm
Gi tr khu hao ly k
S d cui nm
Thanh l, nhng bn
4.444
301
Tng khc
123.314
Mua trong nm
Nha ca, vt
kin truc
Triu ng
S d u nm
Nguyn gi
14.1. Ti sn c nh hu hnh
Bin ng ca ti sn c nh hu hnh trong nm nh sau:
14. TI SN C NH
23.248
17.522
25.026
(236)
(5.965)
(95)
9.849
21.473
48.274
(279)
(8.026)
(80)
17.664
38.995
Ti sn
c nh khc
Triu ng
325.013
291.025
379.666
(19.635)
(15.749)
8.196
100.952
305.902
704.679
(34.663)
(46.537)
(2.815)
8.196
183.571
596.927
Tng cng
Triu ng
14.2. Ti sn c nh v hnh
Bin ng ca ti sn c nh v hnh trong nm nh sau:
Quyn s dng t khng thi hn
Triu ng
Phn mm my vi tnh
Triu ng
Tng cng
Triu ng
S d u nm
213.012
224.353
437.365
Mua trong nm
38.543
38.543
Nguyn gi
Tng khc
Thanh l, nhng bn
Gim do thoi vn u t vo cng ty con
S d cui nm
3.482
3.482
(122.880)
(122.880)
(17.453)
(17.453)
90.132
248.925
339.057
Gi tr hao mn ly k
S d u nm
868
124.575
125.443
Hao mn trong nm
43.005
43.005
Tng khc
3.482
3.482
(17.434)
(17.434)
868
153.628
154.496
212.144
99.778
311.922
S d cui nm
89.264
95.297
184.561
Trong nm, Ngn hng thanh l hai ti sn c nh trong nguyn gi quyn s dng t ln lt l 120.558 triu ng v
2.322 triu ng.
Nguyn gi ti sn c nh v hnh khu hao ht nhng vn cn s dng ti ngy 31 thng 12 nm 2015 l 78.426 triu ng.
15. BT NG SN U T
Bin ng ca bt ng sn u t trong nm nh sau:
Quyn s dng t khng thi hn
Triu ng
Phn mm my vi tnh
Triu ng
Tng cng
Triu ng
20.075
9.890
29.965
Tng trong nm
Gim trong nm
20.075
9.890
29.965
S d u nm
1.790
1.790
575
575
Gim trong nm
S d cui nm
2.365
2.365
S d cui nm
20.075
8.100
28.175
S d cui nm
20.075
7.525
27.600
Nguyn gi
S d u nm
S d cui nm
Gi tr khu hao ly k
Gi tr cn li
86
16. TI SN C KHC
16.1. Cc khon phi thu
31/12/2015
Triu ng
31/12/2014
Triu ng
46.104
50.722
1.918.724
7.009.743
21.145
251
1.985.973
7.060.716
(*) Cc khon phi thu bn ngoi bao gm t cc theo cc hp ng kinh t,cc khon tin gi qu hn c phn loi l ti sn
c ri ro tn dng v cc khon phi thu bn ngoi khc.
16.2. Cc khon li, ph phi thu
31/12/2015
Triu ng
31/12/2014
Triu ng
11.904
26.178
1.675.724
2.098.055
2.276.522
1.642.960
163.048
331.602
6.565
13.721
1.889
4.133.763
4.114.405
31/12/2015
Triu ng
31/12/2014
Triu ng
10.332
10.782
16.3. Ti sn C khc
Vt liu
Chi ph tr trc ch phn b
928.885
602.781
Ti sn nhn gn n (i)
1.934.353
1.606.192
Bt ng sn
1.934.353
1.606.192
887.150
887.150
37.453
62.421
1.696
4.958
3.799.869
3.174.284
(i)
Ti khon ny th hin cc ti sn nhn gn n t cc khch hng vay qu hn v ang c Ngn hng x l thu hi n
theo quy nh ca NHNN.
(ii)
Trong c 750.150 triu ng y thc u t cho mt cng ty qun l qu mua tri phiu vi k hn hp ng l 62
thng v hng li tc theo kt qu kinh doanh thc t, khng c ti sn m bo.
87
S d u nm
Trch lp/(Hon nhp) trong nm
2015
Triu ng
2014
Triu ng
255.397
606.560
10.474
(351.163)
(30)
(80.086)
Trong :
Hon nhp d phng phi thu kh i (Thuyt minh s 36)
Trch lp/(Hon nhp) d phng ti sn c ri ro tn dng (Thuyt minh s 36)
10.504
(271.077)
(33.809)
S d cui nm
232.062
255.397
31/12/2015
Triu ng
31/12/2014
Triu ng
230.411
219.907
D phng ri ro tn dng
D phng chung(i)
5.626
15.405
D phng c th(ii)
224.785
204.502
838
34.677
813
813
232.062
255.397
(i)
D phng chung trch lp cho s tin y thc u t mua tri phiu cha nim yt.
(ii)
D phng c th trch lp nm 2015 cho khon tin gi qu hn c phn loi sang ti sn c ri ro tn dng
17. LI TH THNG MI
2015
Triu ng
2014
Triu ng
74.905
74.905
3 nm
3 nm
(12.484)
62.421
74.905
74.905
(24.968)
(12.484)
88
(24.968)
(12.484)
37.453
62.421
31/12/ 2014
Triu ng
4.819.153
832.555
1.910
4.821.063
832.555
31/12/2015
Triu ng
31/12/2014
Triu ng
Tin gi khng k hn
44.501
51.943
Bng VN
43.400
47.458
Vay NHNN
Vay chit khu, ti chit khu cc giy t c gi
Vay khc
Bng ngoi t
Tin gi c k hn
1.101
4.485
9.558.662
14.643.034
8.775.000
8.568.000
Bng VN
Bng ngoi t
783.662
6.075.034
9.603.163
14.694.977
31/12/2015
Triu ng
31/12/2014
Triu ng
Bng VN
Trong : Vay chit khu giy t c gi bng VN
Bng ngoi t
7.776.807
6.817.732
3.375.026
5.513.585
384.460
4.715.540
8.161.267
11.533.272
Mc li sut tin gi v tin vay cc t chc tn dng khc vo thi im cui nm nh sau:
31/12/2015
%/nm
31/12/2014
%/nm
3,70%-8,70%
3,00%-5,40%
0,10%-1,00%
0,50%-1,20%
4,30% - 5,95%
3,20% - 7,10%
0,75% - 2,09%
0,70% - 2,80%
89
31/12/2014
Triu ng
12.568.456
7.869.933
11.824.753
7.056.913
743.703
813.020
117.162.064
98.689.035
106.514.016
89.831.886
10.648.048
8.857.149
122.541
1.439.197
110.247
1.430.685
12.294
8.512
417.609
355.500
378.453
257.428
Tin gi k qu bng VN
Tin gi k qu bng ngoi t
39.156
98.072
130.270.670
108.353.665
Tin gi ca khch hng theo i tng khch hng v theo loi hnh doanh nghip nh sau:
31/12/2015
Triu ng
31/12/2014
Triu ng
Cng ty Nh nc
6.087.819
4,69
6.646.023
6,12
2.569.185
1,97
5.191.812
4,79
245.475
0,19
222.673
0,21
13.722.842
10,53
11.990.837
11,07
1.519.106
1,17
940.621
0,87
20.911.579
16,05
14.202.653
13,11
804
3.763
83.890
0,06
47.176
0,04
225.972
0,17
854.034
0,79
4.990
8.908
0,01
77.290.266
59,33
63.371.776
58,49
1.741.099
1,34
1.977.937
1,83
Khc
5.867.643
4,50
2.895.452
2,67
130.270.670
100
108.353.665
100
90
31/12/2014
%/nm
0,50%
0,50%
0,00%
0,25%
1,00% - 10,25%
1,00% - 9,00%
0,00% - 2,00%
0,20% - 2,00%
31/12/2015
Triu ng
31/12/2014
Triu ng
383.188
125.246
Tin gi c k hn bng VN
Tin gi c k hn bng ngoi t
Di 12 thng
T 12 thng n di 5 nm
T 5 nm tr ln
31/12/2015
Triu ng
31/12/2014
Triu ng
3.010.175
14.869.766
7.429.544
3.980.000
4.980.000
21.859.941
12.409.544
Giy t c gi bao gm chng ch tin gi v tri phiu thng c li sut t 5,0% n 12,75%/nm (Ngy 31 thng 12 nm 2014: t 7,08% n
11,2%/nm).
31/12/2014
Triu ng
Li phi tr tin gi c k hn
748.249
549.006
1.217.873
992.441
630.356
295.510
75.081
23.270
76
57
118.815
176.626
14.290
1.580
2.804.740
2.038.490
91
Cc khon phi tr ni b
Phi tr nhn vin
Cc khon phi tr bn ngoi
31/12/2015
Triu ng
31/12/2014
Triu ng
764.054
306.867
764.054
306.867
1.687.660
3.750.870
28.779
31.246
36.567
43.798
301.576
118.035
1.320.738
3.557.791
2.451.714
4.057.737
(*)
Phi tr khc bao gm s tin vay khch hng tr trc v cc khon phi tr khc.
iu chnh do thoi
vn u t vo cng
ty con
Triu ng
S d
cui nm
Triu ng
7.026
(1.542)
368
5.142
S d
u nm
Triu ng
S phi np
Triu ng
(5.852)
Thu TNDN
(5.142)
Thu GTGT
(710)
1.884
(1.542)
368
118.035
962.540
(776.718)
(2.281)
301.576
Thu TNDN
78.621
695.456
(505.521)
268.556
Thu GTGT
12.062
91.370
(89.859)
13.573
Thu khc
27.352
175.714
(181.338)
(2.281)
19.447
112.183
969.566
(778.260)
(1.913)
301.576
92
31/12/2015
Triu ng
31/12/2014
Triu ng
3.096.202
1.608.603
(9.982)
(8.716)
41.229
13.669
(372)
57.235
(304)
15
3.184.008
1.613.571
700.482
354.986
116
24
700.598
355.010
73.479
219.926
1.054
(505.521)
(502.603)
268.556
73.387
31/12/2015
Triu ng
31/12/2014
Triu ng
(264)
264
92
(356)
(264)
93
94
1.287.494
1.369
1.369
Thng d vn
c phn
Triu ng
(17.543)
17.543
Vn khc
Triu ng
198.329
152.751
(17.543)
(44.350)
107.471
81.046
(27.526)
53.944
Qu d tr b
sung vn iu l
Triu ng
688.958
(17.543)
(28.750)
301.376
433.875
159.552
274.316
Qu d phng
ti chnh
Triu ng
437.488
28.750
408.703
35
35
Qu u t
pht trin
Triu ng
2.718.818
28.160
(862.830)
(932.510)
2.395.868
2.090.130
(14)
(240.598)
(549.884)
1.253.593
1.627.033
Li nhun
cha phn phi
Triu ng
(5)
Li ch c ng
khng kim sot
Triu ng
13.388.922
(6.931)
2.019.690
2.395.868
8.980.295
1.253.593
7.726.697
Tng cng
Triu ng
(iii)
Theo Thng t s 200/2014/TT-BTC, k t nm ti chnh bt u t hoc sau ngy 1 thng 1 nm 2015, VPB AMC khng tip tc trch Qu d phng ti chnh. VPB AMC ra
quyt nh kt chuyn s d Qu d phng ti chnh vo Qu u t pht trin.
(ii)
Ngn hng tng vn iu l t 7.324.270.000.000 ng ln 8.056.466.000.000 ng theo Quyt nh s 1261/Q-NHNN ngy 30 thng 6 nm 2015 ca NHNN, Cng vn s
3598/UBCK-QLPH ngy 23 thng 6 nm 2015 ca y ban Chng khon Nh nc v Giy chng nhn ng k Kinh doanh, m s doanh nghip: 0100233583 sa i ln th 34 ngy 8
thng 7 nm 2015 ca S K hoch v u t H Ni.
(i)
Ngn hng tng vn iu l t 6.347.410.000.000 ng ln 7.324.270.000.000 ng thng qua vic tr c tc bng c phiu v tr c phiu thng t ngun Qu d tr b sung
vn iu l theo Quyt nh s 1112/Q-NHNN ngy 3 thng 6 nm 2015 ca NHNN, Cng vn s 2125/UBCK-QLPH ngy 06 thng 5 nm 2015 ca U ban Chng khon Nh nc v
Giy chng nhn ng k Kinh doanh, m s doanh nghip: 0100233583 sa i ln th 33 ngy 11 thng 6 nm 2015 ca S K hoch v u t H Ni.
8.056.466
732.196
Trch lp cc qu
932.510
44.350
6.347.410
Khc
Tr c tc bng c phiu
-
27.526
549.884
Trch lp cc qu
5.770.000
Vn iu l
Triu ng
25. VN V CC QU
25.2. Vn c phn
31/12/2015
C phiu
31/12/2014
Triu ng
C phiu
Triu ng
805.646.600
8.056.466
634.741.000
6.347.410
805.646.600
8.056.466
634.741.000
6.347.410
732.427.000
7.324.270
634.741.000
6.347.410
73.219.600
732.196
805.646.600
8.056.466
634.741.000
6.347.410
732.427.000
7.324.270
634.741.000
6.347.410
73.219.600
732.196
C phiu ph thng
C phiu u i
S lng c phiu ang lu hnh
C phiu ph thng
C phiu u i
2015
Triu ng
2014
Triu ng
2.249.786
2.249.429
1.253.593
732.427.000
732.427.000
3.072
1.712
(i)
Li nhun phn b cho c ng s hu c phiu ph thng c tnh bng li nhun hp nht tr i (-) c tc chi tr cho
c ng s hu c phiu u i.
(ii)
Tng s c phiu bnh qun cho nm ti chnh kt thc ngy 31 thng 12 nm 2014 c iu chnh do vic pht hnh
c phiu thng v chi tr c tc bng c phiu cho c ng hin hu trong thng 6 nm 2015.
27. THU NHP LI V CC KHON THU NHP TNG T
2015
Triu ng
2014
Triu ng
230.783
199.763
14.872.500
8.399.420
3.308.140
3.338.733
104.033
89.004
243.345
377.298
18.758.801
12.404.218
95
2014
Triu ng
Tr li tin gi
6.420.360
5.637.244
Tr li tin vay
418.793
561.334
1.523.461
750.923
42.750
163.630
8.405.364
7.113.131
2015
Triu ng
2014
Triu ng
1.597.313
959.852
189.163
120.027
72.910
80.772
75.604
83.464
993.805
454.910
Thu khc
265.831
220.679
(712.646)
(352.700)
(112.224)
(68.529)
(663)
(3.742)
Nghip v y thc v i l
(2.557)
(14.869)
Dch v t vn
(6.877)
(33.045)
(257.933)
(144.857)
Chi khc
(332.392)
(87.658)
884.667
607.152
2015
Triu ng
2014
Triu ng
6.244.005
5.601.115
330.463
700.310
5.913.542
4.900.805
(6.534.477)
(5.691.020)
(5.843.662)
(4.801.580)
(690.815)
(889.440)
(290.472)
(89.905)
96
2014
Triu ng
100.758
85.177
(66.561)
(90.008)
10.390
224
44.587
(4.607)
2015
Triu ng
2014
Triu ng
251.560
526.684
(140.926)
(61.111)
(82.668)
27.966
465.573
2015
Triu ng
2014
Triu ng
168.710
2.344
8.716
171.054
8.716
(*)
Trong , c 164.276 triu ng thu nhp t vic thoi 89% c phn ti VPBS. Trn bo co ti chnh hp nht, li t
vic thoi vn ti cng ty con c tnh bng gi tr thu c t vic thoi vn tr i phn ti sn thun ca cng ty con c Ngn
hng chuyn giao cho cc bn khc.
34. LI/(L) THUN T HOT NG KHC
2015
Triu ng
2014
Triu ng
957.363
246.408
6.833
23.944
251.519
69.994
2.606
7.132
622.222
3.218
39.025
114.028
Thu khc
35.158
28.092
(82.291)
(253.363)
(21.737)
(21.906)
(46.093)
(18.655)
Chi ph t thanh l ti sn c nh
(10.435)
L thanh l hp ng mua ti sn
(189.494)
Chi khc
(14.461)
(12.873)
875.072
(6.955)
97
2014
Triu ng
70.654
5.125
3.183.691
1.925.033
2.843.791
1.713.532
165.835
116.658
Chi tr cp
115.564
61.464
58.501
33.379
Chi ph thu, l ph v ph
Chi ph cho nhn vin
Trong :
Chi lng v ph cp
Chi khc
Chi v ti sn
740.327
291.891
144.532
107.832
670.510
857.417
Chi cng tc ph
39.942
29.979
16.834
6.322
Trong :
95.507
75.234
931.780
528.284
5.692.469
3.682.984
2015
Triu ng
2014
Triu ng
2.833.279
1.183.399
(5.720)
(54.236)
10.474
(351.163)
(43.726)
439.607
127.339
14.979
98
102.882
3.277.640
979.474
31/12/2015
Triu ng
31/12/2014
Triu ng
1.632.425
1.358.034
2.261.499
3.701.393
843.579
1.057.896
7.886.166
639.043
2.535.659
12.623.669
9.292.025
Chng khon c thi gian o hn hoc thu hi khng qu 3 thng k t ngy mua
S liu trnh by
trn bo co ti chnh hp nht
2015
Triu ng
2014
Triu ng
2015(i)
Triu ng
2014
Triu ng
1.068.000
1.224.035
1.068.000
1.224.035
Phn gi tr mua hoc thanh l c thanh ton bng tin v cc khon tng ng
tin
1.068.000
1.224.035
1.068.000
1.224.035
S tin v cc khon tng ng tin thc c trong cng ty con hoc n v kinh
doanh khc c mua hoc thanh l (ii) (2)
718.282
1.218
718.282
1.218
185.442
1.147.912
1.147.912
614.889
283.738
283.738
548.853
760.027
760.027
Chng khon u t
7.476
Gp vn u t di hn
Ti sn c nh
Ti sn C khc
Tin gi v vay cc TCTD khc
Tin gi khch hng
Pht hnh giy t c gi
Cc khon n phi tr khc
Tng ((1)-(2)-(3))
13.390
57.654
57.654
1.649.403
152.546
152.546
(28.332)
(28.332)
(1.958.000)
(690.569)
(77.721)
(77.721)
164.276
74.905
349.718
74.905
(i)
Do sau khi Ngn hng thoi vn, VPBS khng cn l cng ty con ca Ngn hng, cc khon mc ti sn v cng n ca
VPBS khng xut hin trn bo co ti chnh hp nht ca Ngn hng ti ngy 31 thng 12 nm 2015.
(ii)
S liu ti sn v cng n lin quan n giao dch thoi vn cng ty con trong nm 2015 c nhn vi t l thoi vn (89%).
99
39.
II
Tng qu lng
Thng
5
6
31/12/2015
Triu ng
31/12/2014
Triu ng
11.066
8.148
2.352.722
1.614.377
152.793
58.222
2.505.515
1.672.599
17,72
16,50
18,87
17,08
Bt ng sn
31/12/2015
Triu ng
31/12/2014
Triu ng
136.759.382
121.670.767
ng sn
21.046.244
14.422.896
Giy t c gi
77.312.889
47.453.887
Cc ti sn m bo khc
89.346.542
51.033.278
324.465.057
234.580.828
Trong nc
Triu ng
Nc ngoi
Triu ng
Tng cng
Triu ng
122.628.138
46.770
122.674.908
Tng tin gi
174.576.996
522.296
175.099.292
53.561.557
53.561.557
131.760
131.760
50.517.995
50.517.995
Cc cam kt tn dng
Cc cng c ti chnh phi sinh
Kinh doanh v u t chng khon
101
H thng qun l ri ro tn dng c vn hnh theo nguyn tc c lp v tp trung ha. Theo , cng tc xy dng chnh sch
ri ro, xc nh gii hn ri ro v cng tc theo di, bo co v kim sot ri ro c thc hin c lp v tp trung ti Khi Qun
tr Ri ro. Cc bo co ca Khi Qun tr Ri ro l c s RCO ban hnh cc quyt nh tn dng quan trng.
Ngn hng thc hin o lng ri ro tn dng, thc hin trch lp d phng v tun th cc t l an ton cho cc khon cho vay v
ng trc cho khch hng v cho cc t chc tn dng khc trn c s p dng cc quy nh ca NHNN.
Cch tip cn tng th ca Ngn hng i vi ri ro tn dng l cch tip cn theo mc ri ro. Theo , cc quyt nh ph duyt,
nh gi tn dng cng nh cc bin php ng x v gim st, phn lung tn dng v kim sot ri ro tn dng ang c thit k
ph hp theo mc ri ro ca khch hng. t c mc tiu ny, cc hot ng quan trng m Ngn hng ang thc hin
bao gm nhng ni dung sau:
Tp trung hon thin c s h tng d liu phc v cng tc xy dng cc h thng xp hng tn dng v phn loi ri
ro theo chun mc quc t;
Xy dng v hon thin h thng xp hng tn dng v h thng chm im;
Tp hp v r sot cc chnh sch/vn bn tn dng ton h thng nh gi li tnh ng b v mc p ng cc
yu cu c t ra trong Chnh sch khung qun tr ri ro;
Hon thin c ch gim st cht lng tn dng cho ton b vng i ca khon vay;
Xy dng h thng cnh bo sm ri ro tn dng;v
Xy dng h thng thu hi n v ti cu trc n.
Mc ri ro tn dng ti a cha tnh n ti sn th chp hoc cc bin php gim thiu ri ro tn dng
Mc ri ro tn dng ti a i vi mi nhm ti sn ti chnh bng vi gi tr ghi s gp ca nhm ti sn ti chnh trn bng cn
i k ton c trnh by nh sau:
Cha qu hn v cha
b gim gi
Triu ng
Tin gi ti v cho vay cc TCTD khc
Tin gi ti TCTD khc
Cho vay cc TCTD khc
qu hn v cha
b gim gi
Triu ng
qu hn v trch
lp d phng
Triu ng
Tng cng
Triu ng
14.599.675
731
14.600.406
8.729.745
8.729.745
5.869.930
731
5.870.661
2.046.735
2.046.735
105.787.548
3.183.775
7.832.924
116.804.247
Chng khon u t
47.909.683
561.577
48.471.260
43.389.044
561.577
43.950.621
4.520.639
4.520.639
Ti sn C khc
9.693.170
226.435
9.919.605
180.036.811
3.183.775
8.621.667
191.842.253
Tng cng
Cc ti sn ti chnh cha qu hn hay cha b gim gi tr ca Ngn hng bao gm cc khon n nhm 1, khng bao gm cc
khon n qu hn di 10 ngy, theo quy nh ca Thng t 02 v Thng t 09; cc chng khon, cc khon phi thu v cc ti
sn ti chnh khc khng qu hn v khng phi trch lp d phng theo Thng t s 228/2009/TT-BTC v Thng t s 89/2013/
TT-BTC.Ngn hng nh gi rng Ngn hng hon ton c kh nng thu hi y v ng hn cc ti sn ti chnh ny trong
tng lai.
Cc ti sn ti chnh qu hn nhng khng b gim gi l do Ngn hng ang nm gi cc ti sn m bo b p cc tn
tht tn dng theo quy nh hin hnh ca Ngn hng Nh nc.
Ngn hng hin ang nm gi cc ti sn m bo l bt ng sn, ng sn, cc giy t c gi v cc loi ti sn m bo khc
cho cc ti sn ti chnh ny. Ngn hng cha xc nh c y gi tr hp l ca cc ti sn m bo ny do cha c cc
hng dn c th cng nh cha c cc thng tin th trng cn thit.
102
43.2. Ri ro th trng
Ri ro th trng l ri ro gy ra tc ng tiu cc i vi thu nhp, vn ca Ngn hng do nhng bin ng bt li ca cc mc gi,
gi tr c lin quan trn th trng. Ri ro th trng bao gm ri ro li sut, ri ro t gi v ri ro gi. Mc tiu ca vic qun l ri
ro th trng l qun l v kim sot cc nguy c v ri ro th trng trong gii hn c th chp nhn c ng thi ti a ha
li ch thu c trn ri ro.
Qun l ri ro th trng
Cng tc qun l ri ro th trng c thc hin ti Phng Qun tr ri ro th trng thuc Khi Qun tr ri ro. Phng Qun tr
ri ro th trng chu trch nhim xy dng chi tit cc chnh sch, quy trnh, cng c, hng dn phng php o lng ri ro th
trng, xut hn mc ri ro th trng c lp trnh cp thm quyn ph duyt v thc hin gim st hn mc ri ro th trng
hng ngy/hng thng theo quy nh ca Ngn hng.
T nm 2012, chnh sch qun l ri ro th trng ban hnh a ra nhng nguyn tc c bn v h thng cng c, gii hn ri
ro th trng kim sot hot ng kinh doanh (trading book) v cc trng thi ri ro li sut trn s ngn hng (banking book).
Vi cc cng c s dng kim sot nh hn mc trng thi ngoi t rng, hn mc thay i ca danh mc u t trn mt im c
bn (Present value of a basis point - PV01), hn mc chnh lch dng tin, k hn v o lng chnh lch k hn (theo m hnh
Repricing - Khe h nh gi li).
Trong tng lai, khi cc iu kin v c s h tng v mc sn c ca d liu sn sng, Ngn hng s p dng cc phng
php u vit hn nh Value at Risk (VaR), M phng Monte Carlo o lng chnh xc mc ri ro v xc nh mc phn b
vn cn thit b p ri ro th trng theo cc chun mc ca Basel 2.
Cng tc d bo din bin th trng c vai tr quan trng trong hot ng qun l ri ro th trng. B phn Qun l ri ro th
trng phi hp vi cc n v chuyn trch thc hin nhim v thu thp v phn tch thng tin, d liu a ra nhng d bo
nhn bit nhng thay i tim n trn th trng. T , Ngn hng c c s y quyt nh nhng bin php phng nga
ri ro hiu qu.
Trong thi gian ti, Ngn hng s ch ng nghin cu cc m hnh o lng ri ro i vi cc cng c phi sinh m bo sn
sng kim sot cc loi ri ro ny khi Ngn hng quyt nh cung ng nhng sn phm ny trn th trng Vit Nam.
(a) Ri ro li sut
Li sut thc t cho cc khon cho vay khch hng v tin gi khch hng theo loi tin t c trnh by ln lt ti Thuyt minh
s 10 v Thuyt minh s 20.
Bng di y trnh by thi hn nh li li sut ca ti sn v n phi tr ti ngy 31 thng 12 nm 2015.
103
104
Cc khon n khc
Tng n phi tr
9.656.502
9.656.502
N phi tr
Tng ti sn
Ti sn C khc gp
226.435
322.984
Gp vn, u t di hn gp
Ti sn c nh v bt ng sn u t
10.428.628
10.428.628
5.390.614
5.256.454
134.160
15.819.242
8.806.020
537.174
4.520.639
561.577
8.867.759
Chng kho
731
1.632.425
Khng
chu li
Qu hn
Tin gi ti NHNN
Ti sn
7.734.603
7.734.603
59.187.730
256.825
383.188
45.068.471
8.658.183
4.821.063
66.922.333
137.000
4.554.224
50.042.122
159.120
9.768.368
2.261.499
n 1 thng
(11.319.842)
(11.319.842)
39.438.361
1.845.557
30.722.888
6.869.916
28.118.519
8.581.999
18.593.190
421.473
521.857
T 1 - 3 thng
(27.115.433)
(27.115.433)
41.452.800
6.199.128
33.391.667
1.862.005
14.337.367
4.009.246
8.783.495
735.176
809.450
(10.677.752)
(10.677.752)
26.973.054
8.984.204
17.784.100
204.750
16.295.302
1.178.460
11.506.072
110.770
3.500.000
T 6 - 12 thng
Thi hn nh li li sut
T 3 - 6thng
30.046.756
30.046.756
8.039.617
4.574.227
(2.400)
3.301.799
165.991
38.086.373
750.150
18.641.115
18.396.487
298.621
T 1 - 5 nm
7.355.367
7.355.367
5.330
1.745
3.585
7.360.697
6.424.000
615.122
321.575
Trn 5 nm
16.108.829
16.108.829
180.487.506
5.256.454
21.859.941
383.188
131.760
130.270.670
17.764.430
4.821.063
196.596.335
9.919.605
537.174
322.984
48.471.260
116.804.247
2.046.735
14.600.406
2.261.499
1.632.425
Tng cng
nh hng n
Mc tng li sut
USD
1,50%
(65.674)
(51.225)
VN
3,00%
39.859
31.090
USD
1,50%
(108.681)
(84.771)
VN
3,00%
61.788
48.195
(b) Ri ro tin t
Ri ro tin t l ri ro m gi tr ca cc cng c ti chnh b bin ng xut pht t bin ng t gi. Ngn hng c thnh lp v
hot ng ti Vit Nam vi ng tin bo co l VN.Trong khi c cu Ti sn - Ngun vn ca Ngn hng bao gm c cc ngoi
t khc (nh USD, EUR, AUD...) do c pht sinh ri ro tin t.
Qun l ri ro tin t
Ngn hng thit lp hn mc trng thi cho tng loi tin t da trn h thng nh gi ri ro ni b ca Ngn hng v cc quy
nh ca NHNN. ng tin giao dch chnh ca Ngn hng cng l VN. Cc khon cho vay khch hng ca Ngn hng ch yu
bng VN v la M. Mt s ti sn khc ca Ngn hng bng ngoi t khc ngoi VN v la M. Trng thi ng tin c
qun l hng ngy v chin lc phng nga ri ro c Ngn hng s dng m bo trng thi ng tin c duy tr trong
hn mc thit lp.
T gi ca cc loi ngoi t quan trng ti thi im lp bo co c trnh by ti Thuyt minh s 47. Theo d bo ca Ngn hng,
trong nm 2016 t gi USD/VND s tng trong khong t 4% n 6% so vi t gi ti thi im 31 thng 12 nm 2015.
nhy i vi t gi
Vi gi nh l cc bin s khc khng thay i, bng di y th hin nh hng n li nhun trc thu v vn ch s hu ca
Ngn hng do cc thay i c th xy ra ca t gi. Ri ro do s thay i t gi hi oi vi cc loi ngoi t khc ca Ngn hng
l khng ng k.
Mc tng t gi
2,00%
(665)
2,00%
4.412
105
106
249.345
Tng n phi tr v vn ch s hu
Vn v cc qu
Cc khon n khc
N phi tr
10.060.811
(14.077)
(41.766)
(41.766)
(14.077)
-
8.119.306
70.762
675.922
6.732
(3.181.490)
818.190
(149.000)
1.169.223
8.077.540
255.927
3.123.868
661.845
Ti sn C khc
Tng ti sn
4.139.353
415.436
309.047
USD c
quy i
Triu ng
246.409
Tin gi ti NHNN
Ti sn
EUR c
quy i
Triu ng
Phn loi ti sn v cng n theo loi tin t c quy i sang VN ti ngy 31 thng 12 nm 2015 nh sau:
25.496
25.496
25.496
25.496
Vng c
quy i
Triu ng
4.474
4.474
237.753
2.581
(329.028)
564.200
242.227
40.981
201.246
(25.873)
(25.873)
9.032.981
80.075
(3.659.518)
11.443.201
1.169.223
9.007.108
255.927
3.123.868
4.595.770
249.345
782.198
Tng cng
Triu ng
107
108
Gp vn, u t di hn gp
Ti sn c nh v bt ng sn u t
1.285
Tng n phi tr
5.246.217
(25.319.470)
59.351.181
5.239.938
256.825
127.765
45.068.471
8.658.182
34.031.711
8.229.491
1.001.163
9.092.030
2.046.735
9.768.368
2.261.499
1.632.425
n 1 thng
Triu ng
(30.025.820)
44.274.031
16.516
1.845.557
30.722.888
6.869.917
4.819.153
14.248.211
137.917
3.294.530
10.293.907
521.857
T 1 - 3 thng
Triu ng
(30.911.357)
65.934.415
12.683.332
2.656
3.995
51.175.767
2.066.755
1.910
35.023.058
509.532
6.172.227
24.031.849
4.309.450
T 3 n 12
thng
Triu ng
Thi hn
65.110.742
8.379.553
4.574.227
337.536
3.301.799
165.991
73.490.295
814.790
120.405
30.801.846
41.753.254
T 1 - 5 nm
Triu ng
27.596.947
2.548.326
2.500.000
42.996
1.745
3.585
30.145.273
155
416.769
322.984
6.639.917
22.765.448
Trn 5 nm
Triu ng
16.108.829
180.487.506
5.256.454
21.859.941
383.188
131.760
130.270.670
17.764.430
4.821.063
196.596.335
9.919.605
537.174
322.984
48.471.260
116.804.247
2.046.735
14.600.406
2.261.499
1.632.425
Tng cng
Triu ng
4.411.570
Cc khon n khc
5.246.217
4.411.570
561.577
4.683.355
n 3 thng
Triu ng
N phi tr
Tng ti sn
226.435
Chng khoan u t gp
Ti sn C khc gp
4.184.404
731
Tin gi ti NHNN
Ti sn
Trn 3 thng
Triu ng
Qu hn
109
a)
b)
c)
N phi tr ti chnh
N phi tr ti chnh ca Ngn hng theo phm vi ca Thng t 210 bao gm cc khon tin gi v vay cc t chc tn dng khc,
pht hnh giy t c gi v cc khon phi tr ti chnh khc.
Theo Thng t 210, n phi tr ti chnh, cho mc ch thuyt minh trong bao cao tai chinh hp nht, c phn loi mt cch
ph hp thnh:
Cc n phi tr ti chnh c ghi nhn thng qua bo co kt qu hot ng kinh doanh:
L mt khon n phi tr ti chnh tha mn mt trong cc iu kin sau:
a) N phi tr ti chnh c phn loi vo nhm nm gi kinh doanh. N phi tr ti chnh c phn loi vo nhm
chng khon nm gi kinh doanh, nu:
c mua hoc to ra ch yu cho mc ch bn li/mua li trong thi gian ngn;
C bng chng v vic kinh doanh cng c nhm mc ch thu li ngn hn; hoc
Cng c ti chnh phi sinh (ngoi tr cc cng c ti chnh phi sinh c xc nh l mt hp ng bo lnh ti chnh
hoc mt cng c phng nga ri ro hiu qu).
b) Ti thi im ghi nhn ban u, Ngn hng xp n phi tr ti chnh vo nhm phn nh theo gi tr hp l thng qua
bo co kt qu hot ng kinh doanh.
Cc khon n phi tr ti chnh c xc nh theo gi tr phn b:
Cc khon n phi tr ti chnh khng c phn loi vo nhm c ghi nhn thng qua bo co kt qu hot ng kinh
doanh s c phn loi vo nhm cc khon n phi tr ti chnh c xc nh theo gi tr phn b.
B tr cc ti sn v n phi tr ti chnh
Cc ti sn ti chnh v n phi tr ti chnh c b tr v gi tr thun s c trnh by trn bng cn i k ton hp nht, nu
v ch nu, Ngn hng c quyn hp php thc hin vic b tr cc gi tr c ghi nhn ny v c nh b tr trn c s thun,
hoc thu c cc ti sn v thanh ton n phi tr ng thi.
110
111
131.760
180.054.170
4.954.878
21.859.941
383.188
130.270.670
22.585.493
144.064.513
8.765.936
116.804.247
14.600.406
2.261.499
1.632.425
44.273.605
322.984
43.950.621
Sn sng
bn
Triu ng
Ti sn v n khc
hch ton theo gi
tr phn b
Triu ng
180.185.930
4.954.878
21.859.941
383.188
131.760
130.270.670
22.585.493
194.905.492
9.088.920
4.520.639
43.950.621
116.804.247
2.046.735
14.600.406
2.261.499
1.632.425
Tng cng gi tr
ghi s
Triu ng
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
1.632.425
Gi tr hp l
Triu ng
(*)
Gi tr hp l ca cc ti sn ti chnh ny khng th xc nh c do cc Chun mc k ton v H thng k ton Vit Nam cha c hng dn c th v vic xc nh gi tr hp
l ca cc cng c ti chnh.
4.520.639
131.760
2.046.735
Ti sn ti chnh khc
4.520.639
Gi n ngy o
hn
Triu ng
2.046.735
Tin gi ti NHNN
Ghi nhn gi tr hp
l thng qua kt
qu hot ng kinh
doanh
Triu ng
Gi tr ghi s
Bng sau trnh by gi tr ghi s v gi tr hp l ca cc ti sn ti chnh v n phi tr ti chnh ca Ngn hng ti ngy 31 thng 12 nm 2015:
31/12/2014
Triu ng
37.155
6.806
Trong vng mt nm
T hai n nm nm
10.872
10.194
48.027
17.000
31/12/2014
Triu ng
AUD
16.290
17.319
CAD
16.041
18.242
CHF
22.471
21.420
CNY
3.389
3.408
DKK
3.160
3.160
EUR
24.340
25.807
GBP
33.193
33.066
JPY
186
178
NZD
17.122
17.122
SEK
3.078
3.078
16.027
SGD
15.758
TWD
30
30
USD
21.890
21.246
XAU
324.500
349.000
Ngi lp:
Ngi ph duyt:
B Lu Th Tho
Ph Tng Gim c
Kim Gim c Ti chnh
ng Nguyn c Vinh
Tng Gim c
112
Kinh t th gii nm 2016 c d on l c phc hi nhng khng vng chc, ch yu l do thng mi ton cu suy gim; gi
du thp gy p lc n cn i ti chnh cc nc sn xut du; nguy c suy thoi hoc gim pht ko di cc nn kinh t chu
u, Nht Bn; cc th trng mi ni ang gp nhiu thch thc do cc nguyn nhn chnh tr, kinh t, ti chnh tin t chi phi.
i vi kinh t trong nc, nm 2016 l nm u tin thc hin k hoch 5 nm (2016-2020), nh nhng ng lc pht trin kinh
t, hiu qu u t trong nc tip tc ci thin, cc chnh sch h tr tng trng, tham gia cc hip nh t do thng mi,nn
kinh t s phc hi v pht trin mnh trong trung hn. Cc hip nh thng mi c hiu lc trong nm 2016 gip m rng th
trng xut khu, nht l i vi mt hng dt may, giy dp, nng, lm, thy sn. Mt s ch tiu v m c d bo tch cc: tc
tng tng sn phm trong nc (GDP) nm 2016 khong 6,7%, tc tng ch s gi tiu dng (CPI) di 5%; tng vn u t
pht trin ton x hi so vi GDP khong 31%. Tc tng tng kim ngch xut khu k hoch nm 2016 khong 10%, t l nhp
siu so vi kim ngch xut khu di 5%.
Vi ngnh ngn hng, d bo 2016 s tip tc n nh v tch cc hn: d n tn dng tng khong 18-20% so vi cui nm 2015,
tng phng tin thanh ton tng khong 16-18%. Ngnh ngn hng tip tc c c hi pht trin mnh m vi s lng c
nhn v doanh nghip tip cn c sn phm dch v ngn hng tng ln nhanh chng.
i vi VPBank, nm 2016 bc vo nm th 4 trin khai chin lc 5 nm 2012 -2017, sau 3 nm (2013-2015) tp trung xy
dng v cng c cc h thng nn tng chun b cho pht trin quy m ln, nm 2016 l nm th hai ca chng trnh chuyn
i ton din, vi nhim v trng tm l thc y tng trng quyt lit t c cc mc tiu v quy m v cc mc tiu tham
vng tr thnh mt trong nhng ngn hng c phn hng u vo nm 2017. Trc p lc cnh tranh trong ngnh ngn hng
ngy cng gia tng, ng thi kin nh vi nh hng chin lc di hn, trong nm 2016, VPBank tp trung vo 2 mc tiu c
bn:
Thc y tng trng quyt lit tp trung vo cc phn khc khch hng trng tm ca chin lc v cc khu
vc th trng chn lc. C th, tng trng tn dng, huy ng v c s khch hng s c y mnh ti hai phn khc
khch hng ch cht l Khch hng c nhn v SME thng qua vic nng cao nng sut bn hng v cht lng i ng
bn hng c u t mnh. i vi cc khi khch hng t chc ln CMB&CIB, tp trung vo vic ti cu trc danh
mc cho vay, y mnh bn cho v cung cp cc sn phm chuyn su. Cc khi kinh doanh cn li s y mnh pht
trin sn phm v ti u ha bng cn i.
Tip tc cng c cc h thng nn tng theo hng tp trung nng cao cht lng v hiu qu hot ng mi
khu mu cht. C th VPBank s tip tc t trng tm vo h thng qun tr ri ro, cng c h thng ph duyt; cng
c h thng qun l, x l v thu hi n c vn ; trin khai v hon thin h thng m hnh t chc h thng bn hng v
dch v; pht trin nhn s; v tng cng h thng cng ngh tin tin m bo phc v tt qu trnh pht trin nhanh
ca cc hot ng kinh doanh cng nh nng cao cht lng dch v.
Mt s ch tiu kinh doanh, ti chnh hp nht trong nm 2016
STT
Ch tiu (T ng,%)
K hoch 2016
Tng ti sn
246.223
188.326
D n cp tn dng
171.017
156.358
T l n xu
LN trc thu
<3%
3.200
*Ghi ch: K hoch tng trng d n cp tn dng c xy dng trn c s d kin ca VPBank v s trnh NHNN ph duyt .
Vi nn tng vng chc t con ngi, h thng, cng ngh trn tinh thn lun ci tin, sng to, cng phng chm hng ti kinh
doanh bn vng, VPBank tin tng vo kh nng hon thnh tt cc ch tiu kinh doanh ti chnh ca k hoch 2016 y thch
thc trn.
113
62
114
116