BANQUE POUR LE COMMERCE EXTERIEUR LAO

, 40,973,280 5,000 / :

20,490,160

6,825,360 5,000 /

13,657,760

9:00 13/12/2010 17/12/2010

: KPMG

: Sacombank - SBS

10/12/2010

00/12/2010

, ,
.
.

 ....................................................................................................................................... 1

(BCEL) ............................................................... 1

..................................................................................................................................................... 2

.................................................................................................................. 2

............................................................................................................ 3

1:

(BCEL) .................................................. 4

I.
.................................................................................................................................................. 4

1. BCEL ............................................................ 4

2. ....................................................................................................................................... 4

3. ................................................................................................................................ 4

4. - - - - --
- -
-
BCEL................................................................................................ 6

5. .................................................................................................. 6

II.
............................................................................................10

III. .........................................................................................................................................10

1. ....................................................................................................11

a. ............................................................................................................................11

b. ............................................................................................................12

a. ................................................................................................................13

b. ......................................................................................15

a. ...............................................................................................16

b. ..........................................................................................................................16

c. ...................................................................................................16

4. .......................................................................................................................................16
IV. ...................................................................................................................................18

1. ..........................................................................18

2. ......................................................................................................................................20

3. ............................................................................................................................21

4. ....................................................................................................................25

3. : ...................................................................29

4. - -
- -
- - - - ....................................................................................31

5. -
-
-
- -
--
- - . ..........................................................................................32

6. - ...................................................................................34

7. -

-


,
- .............................................................................36

V. ..................................................................................................................................36

1. -- - BCEL.............................................................36

2. - - - --
- -
-
-
- - - - - - - - -: .........................................................38

2.1. ........................................................................................................................................38

2.2. -
....................................................................................................................................................38

2.3. -
.................................................................................................................................................38

2.4. - - - - - ..........................................................................................................38

2.5. -
- - .................................................................................................................38

2.6.
-
- -
- ..................................................................................39

2.7. - -- -

- .....................................................................................................................39

3. - - - 2010 - 2012 .......................................................................................39

VI. .........................................................................................................41

1. .........................................................................................................43

2. ....................................................................................................................................44

3. ............................................................................44

4. ............................................................. 44
 VII. .....................................................................................................................44

VIII. ............................................................................................................................................45

........................................................................................................................45

IX. .................................................................................................................................46

X. .........................................................................................................................................48

XI. .................................................................................................56

2:

.................................................................................................62

I. ...............................................................................................................62

II.
.............................................................................................................63

III.
...................................................................................................63

IV., ..................................................................................................63

V. ...........................................................................................................................................66

VI.
..................................................................................66

1. ...........................................................................................................................................66

2. ..................................................................................................66

3:

...........................................................................................67

I. ...........................................................67

IV.
..............................................................................................................67

...................................................................................................................................69

i. , ............................69

ii. .................................................................................69

iii. 3 ....................................................................................................69

iv. ...........................................................................................69

v. ....................................................................................................69

vi. ......................................................................................................................................69



(BANQUE POUR LE COMMERCE EXTERIEUR LAO)

.../12/2010, (BCEL) 30 %

: 15 %, 5%

10% .

(BCEL).

(BCEL)

BCEL : , ,

. ,

BCEL , : :

, , ,
.

BCEL 2005 2009,

BCEL 2010 2012 ,

BCEL . ,

, , ,

BCEL .

BCEL

BCEL :

40,973,280
( 30% BCEL

1
 : 204,866,400,000

BCEL (
( )
5,000 /
)

~15% 20,490,160 102,450.80

BCEL ~5% 6,825,360 34,126.80
= 5,000 /

10% 13,657,760 68,288.80

30% 40,973,280 204,866.40

. :

(Sacombank-SBS) 2010

(BCEL). ,

2
 (BCEL)

BCEL BANQUE POUR LE COMMERCE EXTERIEUR LAO -

BCEL

BOL Bank of the Lao PDR

MOF Ministry of Finance

SECO Securities and Exchange Commission Office

SWIFT Society for Worldwide Interbank Financial Telecommunication

ALCO Assets and Liabilities Committee

L/C Letter of credit

L/G Letter of guarantee

Forward / Options

EDC Electronic Data Capture

ATM Automated Teller Machine ATM

E&Y Ernst & Young Ernst & Young

KPMG KPMG

SME Small and medtum enterprises

VISA Visa International Service Association VISA

Internet banking

SMS banking

IT

3
 ROE (Return on Equity) -

ROA (Return on Assets) -

1: (BCEL)

I.

1. BCEL

: ( )

: BANQUE POUR LE COMMERCE EXTERIEUR LAO ( BCEL )

: 1, , . 2925, ,

: 9630/BLO, 11 12 2009

: 682,888

: : (+856-21) 213200, 223243-4

: : (+856-21) 213202, 223012

Website : www.bcel.com.la

/ :

2.

: 8813/ , 08/10/2010

: 77, 23 , 4 , , .

3.

: 8338/ , 9/9/2009

4
: , ,

5
4. - - - - --
- -
-
BCEL

-
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5.

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- - 2/12/1975 , - - - - - - - - (BCEL) - - -

6
 - -
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- - - - - - - 01/11/1989 ,

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-
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- 11/1989
-
- 11/2009, - - - - - - - - - - - - - - -

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BCEL - -
-
- -- - , - - - -- - - - -- - - : - - -- - - -

SWIFT, Money Gram, - - -

- - -- - - - , - - -- Real time

online Banking, -
, - - - - - ; - - - -- - - - - -

- , - - - -
,

- -
- , - -, - - - - - -- - ,

ATM
- -
-
24 - , - - - - - - - - - .

- - - - - -
---, - - - - - 400,000 500,000 - .

-- -
- , BCEL - - - - - - - - - - - - - -

- - - -
- , -
- - - - -- - - - - - - - - - :

7
 - - -- - - -- - - - - - - -- - - - -- - - , -- - -- - -

- - , - -
-

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, :

- -

IT

18 22 11

SVN

8
 18 22 11

KMN

5% 12/2009

/ %

1. - 7,500,000 USD 50 %

: 44
, , ,
.

9
2. - 870,000 USD 29%

: ,

, ,

3. - 122,414,007,600

: , 46%

, .

4 9,000,000,000 100%

: ,

, ,

5 1,846,400 USD 40%

: ,

1 200,000,000 20%

1, 5, ,
,

II.

30%

- .

III.

10


Bacel I .

, , , .

1.

, ,

a.

BCEL

, BCEL

, BCEL

, ,

, , ,

BCEL

, .

11


06/BOL 11/05/2004

(IAS) :

(C2) 91 180 20%

(D) 181 360 50%

(E) 360 100%

2008 2009
2009 2008
A 120,393 6.28% 149,090 10.65%
B 1,676,365 87.48% 1,197,223 85.50%
C1 105,342 5.50% 42,526 3.04%
1,902,100 99.26% 1,388,839 99.18%
C2 - 0.00% 4,679 0.33%
D 2,162 0.11% 1,307 0.09%
E 11,992 0.63% 5,495 0.39%
14,154 0.74% 11,481 0.82%
1,916,254 100.00% 1,400,320 100.00%

IAS 31 2009
2009 2008
A 120,393 6.28% 149,090 10.65%
B 1,461,455 76.27% 974,344 69.58%
C1 320,252 16.71% 256,114 18.29%
1,902,100 99.26% 1,379,548 98.52%
C2 - 0.00% 7,115 0.51%
D 2,162 0.11% 7,198 0.51%
E 11,992 0.63% 6,459 0.46%
14,154 0.74% 20,772 1.48%
1,916,254 100.00% 1,400,320 100.00%

b.

12
 L/C,

BCEL

L/C BCEL. ,

BCEL. ,

BCEL

L/C .

2.

, .

: ,

,
, .

a.

13


, .

BCEL ALCO

ALCO.

12

10.28% 2008

9.53% 2009.

2.52% 2.99% 2.04% 2.82% .

, 2009, ,

2008

14


2009 2008 2007

896,608 484,844 522,384
1,054,890 872,950 740,752

, 1,894,302 1,382,756 858,066

3,845,800 2,740,550 2,121,202

3,705,738 2,580,456 2,082,512

3,705,738 2,580,456 2,082,512

%

104% 106% 102%

b.

BCEL

. -

.
,
.

3.

15
 ,

a.

BCEL .

BCEL .

b.

, ,

c.

: .

, BCEL

4.

(Capital Adequacy Ratio CAR)

.
I (Capital Tier 1) II (Capital Tier 2)

(Risk).

CAR = [( I + II) / ()] * 100%

16


: , . ,

, CAR

8%, BCEL CAR 8 -10%

CAR 8%-10%,

II,

(Capitalization Bonds) MOF,

2005 2010, BCEL MOF : 2006:
129,000 , 2007: 98,000 ; 2009: 98,000 11 2010 283,500

. 5 7.8% .

BCEL MOF

BCEL ,

5.

BCEL : , , , , ,

.... ,

BCEL. , ,

. ,

, , (,

.... ) BCEL

,
.

17
IV.

1.

a.

-

- - -

02 1975 ,

- - - - - - , -

-

-
-
-
- ,

- -
- , - -

- .

- - - - - 01 1989 - -

- - -



- - - - - - - -

- - -



, - :

; ; ; ;

: -
- - SWIFT, - - - -
Fax, -
Online, - Telex, ;

- -
;
- - , , -

;
-
- , - ATM

24 , .

. - -- -- - - - -

- - -
- - , - - - - - , - -

1998 ,

-
-
- -
- -

(- - - , - - - -- - - - - - - ).
-
- - -

, - , - - - - ,

18


- -

. - 3 .

- -
2001
- 2

. 2 -

- - - -

- - - - , - ,

- - - -

- - - ,

. ,

-
- -
- - -

.

, - - - ,
,



- - - . ,

2003
-
3 - -
- - -

, , ,
,

. , - - - - - -

- - .

b.

- - , - - - - - -

-
-

- - - -- -

2008 - - - --
4 - - - , - - - , - - - - -- - 2009 -

- - 2 -
-
- - - - - - - - - - - - - - -
- -
- --
5 : - - - - - , - - - - , - - -- - --

- -
- -. , - - - - - - - -- - 18


-
, - - - - - , 23 - , 11
- - -
1
- - - - - - -- - - - - , - - 718 - .

- - - - -- - -
- - -
- -
-- , - - - - - - -
19
 - -
- - -
- . , - - - - - - - -

- - - -
- - - - E Banking, -

- .

- - -, - - -
-
- - - - - - - - - - - - - -
- -
-
- - -- - - - 22/06/1999, - - - - - - -

- --- - 2008 - - 2009 - - - - - - - BRED Bank - - - - -

-- -
- - -
-
- - - - - - 2010-, - - - - --- - -

- . -, - -- - , - -- - - - - - - - - - -

KTZMICO - -
- -
-
-- - - - - - - - - - - - - - -

11/11/2011 - -
-.

2.

a.

2007 2008 2009

I. 158,611.00 168,431.00 193,072.00

II. 58,109.00 94,954.00 107,831.00

216,720.00 263,385.00 300,903.00

b.

2007 2008 2009

I. 82,266.00 100,646.00 148,806.00

1. 77,347.00 100,423.00 145,164.00

2. 4,919.00 223.00 3,642.00

II. 42,985.00 58,247.00 95,454.00

1. 42,935.00 58,247.00 95,449.00

2. 50.00 0.00 5.00

20
 39,281.00 42,399.00 53,352.00

3.

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

- -


- -
- BCEL - - - - - - -

- - - -
- - - BCEL - -

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

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

- - - - - , -
-- - - - - - - - - - - - - - - -- - -

- - -- - -
-
- BCEL, - - - -- - - - - - (Real Time Online) - -- -

- , -
- -
- - - - - - - --. - -

-
,

- - - VIP. - - -- - - - -

- -
- -
ATM
VISA - - - - - - -, - - - - , - -

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

- -- - - -
-. - - -, - -- - - - - - - - - -

2,689 2005 2 2009 -- - - - - 6,080 .

67.1%.

21
 : 2009 (BOL)

2005 2009,

9.53% - 11.2% 1
,

0.7% (2005)

2.99% (2009) 0.9% (2005) 2.82% (2009) .

2005 - 2009

1
: 2005 - 2009 (BOL)

22
 : BCEL 2005 - 2009

23
 31/12/2005 31/12/2006 31/12/2007 31/12/2008 31/12/2009

158,107 246,546 339,426 135,031 359,766

72,052 136,522 163,122 29,965 101,627
81,418 109,259 175,746 104,136 257,268
LAK 2,883 2,651 10,227 24,364 30,528
USD 78,535 106,608 165,519 79,772 226,740
4,637 765 558 930 871
LAK 516 93 27 222 4
USD 4,121 672 531 708 867
13,182 10,569 9,046 7,067 21,553
2,517,732 2,887,047 3,555,616 4,381,205 5,699,423
993,420 1,129,713 1,316,081 1,721,628 1,799,767
LAK 240,529 245,205 383,853 412,702 656,277
USD 752,891 884,508 932,228 1,308,926 1,143,490
980,158 1,114,182 1,425,459 1,621,268 2,328,641
LAK 86,676 102,426 155,494 260,254 516,103
USD 893,482 1,011,756 1,269,965 1,361,014 1,812,538
454,511 522,814 657,053 959,188 1,377,097
LAK 114,529 118,741 164,289 301,655 591,563
USD 339,982 404,073 492,764 657,533 785,534
63,381 81,361 126,483 35,777 88,958
LAK 8,738 2,420 13,004 53 -
USD 54,643 78,941 113,479 35,724 88,958
11,214 31,147 17,171 21,553 69,618
15,048 7,830 13,369 21,791 35,342
2,689,021 3,144,162 3,904,088 4,523,303 6,080,742

24 : BCEL 2005 - 2009

4.

; .

2005 695 1.894 2009.

2005 - 2009

29.95%/ , (

27.93% / ).

: 2009 (BOL)

(34.7% - 2009) (30.1% - 2009),

BCEL .

25
 2009

: BCEL 2005 - 2009

BCEL 16% 2009 . BCEL

, BCEL

. , 20

, BCEL ,

2005 2009 58.5% 86.2%

BCEL

1988 11

BCEL ,

26


27
 ,

31/12/2005 31/12/2006 31/12/2007 31/12/2008 31/12/2009

1,203,341 714,926 872,378 1,400,320 1,916,254

- - 7,733 10,678 14,085
: (676,673) (99,513) (15,105) (36,037) (36,037)
168,298 155,931 793
694,966 771,344 865,799 1,374,961 1,894,302

- 10.99% 12.25% 58.81% 37.77%

31/12/2005 % 31/12/2006 % 31/12/2007 % 31/12/2008 % 31/12/2009 %

17,955 1.3% 16,858 1.9% 22,738 2.6% 40,027 2.9% 51,297 2.7%
409,983 29.9% 63,060 7.2% 125,627 14.4% 206,774 14.8% 319,970 16.7%
429,844 31.3% 307,923 35.4% 358,692 41.1% 360,898 25.8% 577,312 30.1%
42,657 3.1% 27,252 3.1% 69,049 7.9% 310,223 22.2% 302,095 15.8%
302,902 22.1% 299,833 34.4% 297,065 34.0% 482,398 34.4% 665,580 34.7%
(*)
168,298 12.3% 155,931 17.9% - 0.0% 0.0% 0.0%
1,371,639 100.0% 870,857 100.0% 873,171 100.0% 1,400,320 100.0% 1,916,254 100.0%

569,199 41.5% 320,082 36.8% 216,193 24.8% 269,048 19.2% 264,792 13.8%

802,440 58.5% 550,775 63.2% 656,978 75.2% 1,131,272 80.8% 1,651,462 86.2%
1,371,639 100.0% 870,857 100.0% 873,171 100.0% 1,400,320 100.0% 1,916,254 100.0%
: BCEL 2005 - 2009

28
 , BCEL :

BCEL 2006 2009

BCEL ,

BCEL ;

BCEL ( 86% )

3. :

06/BOL 11/05/2004

91 180 20%

181 360 50%

360 100%

, 0.1%

06/BOL, BCEL 2009

47.3 , 2.47% , 2009

(0.45%) 2008 2005 2006, .

, ,

BCEL 2005 2009 . 5

E&Y KPMG

BCEL .

29
 2005 -2009

31, 12 31, 12 31, 12 31, 12 31, 12

2005 2006 2007 2008 2009

196,574 - 421,785 - 608,405 - 1,123,434 - 1,581,848 -

143,464 118 181,227 3,607 236,151 7,929 256,114 18,654 320,252 36,734
200,007 15,828 50,673 7,756 26,176 6,533 7,115 1,210 - -
828 355 6,228 1,777 2,439 643 7,198 2,984 2,162 1,327
830,766 660,372 210,944 86,373 - - 6,459 5,394 11,992 9,271
1,371,639 676,673 870,857 99,513 873,171 15,105 1,400,320 28,242 1,916,254 47,332

30
4. - - - -
- - - -

-- - -
- 2005 2009, - - - - - - - L/C - - - L/G - - - - -

- - - -
- - - - - - -

- - - -
-
-

-- - -
- 2005 2009, - - - - - -- - - - - - - - - -- -

-
-
- -
- -- - 2006 2008-. , -- 2009, -- - - - - 7.9 %

- - 2008 - - -
-- -
- - - --- 0.7 % - - 2008.

2005 2009

: (BOL) 2009

- - - - -- -- -
- - -, -- - - - - - BCEL - - - - -

, -
- -
- - - - - - - - 26.3 -- - 2009 - 38.3% - -

2008.

31
 2009, - -
- - --
- L/C L/G BCEL -:

- - --
- -
- - - -
-
- USD - THB - EUR

L/C 612 148.5 28.08 4.64

L/C 120 24.95 - -

L/G 596 8.88 8.94 -

- -
- -
- - - - 2009:

- - - - - - -
-
USD EUR THB JPY

- 1,123.78 24.21 87.06 72.25

- -- - 935.05 9.58 4,344.90 143.90

: - -- - - BCEL 2009

. , 2009 BCEL

5. - -
-
- -
--
- - .

2005 2009, 2009 , EDC (Electronic data

capture), VISA .

ATM - 2009 - - - - VISA-, - ATM - - - - 52,233

32
 - -
74% EDC - - - - 152

- - - 11%, - ATM 35 - - - 30% -. -

2009 - - - - - - - - - - - ATM - - - - - - Two in

One : - - - -
- -
- ATM - - .

, ATM, EDC, - - - 2008-2009

ATM --
- --
2008 2009 2009/2008

- - -/ 659,850 1,747,530 165%

- - -- 272,303,790,000 699,957,373,000 157%

- - -
- (
) 1,075,381,398 3,300,181,557 207%

- -- ATM -

2008 2009 2009/2008

- - -/ 388,009 448,777 16%

- - -- 26,544,553.23 31,214,151.94 18%

- - -
- (
) 895,921.70 1,068,993.69 19%

- -- EDC

2008 2009 2009/2008

- - -/ 54,434 63,879 17%

- - -- 12,624,556.07 15,819,527.55 25%

- - -
- (
) 170,093.37 171,562.37 1%

33
 : 2009 BCEL

6. -

- 2005 ,

2008 2009, BCEL - ,: USD, THB, EUR, JPY,

VND, CAD , 2009 - BCEL

40.5 123.7% 2008. BCEL ,

, , . ,

BCEL .

2008 2009 (%) -

- -
(%) -
- - -
- - -
/ - - 2009
2009
2008
2008

1 USD 898.74 896.62 1,574.20 1,585.60 75.16% 76.84%

2 THB 11,633.16 11,363.16 16,521.68 16,218.46 42.02% 42.73%

3 GBP 2.17 2.14 231.87 228.57 10,561.60% 10,571.16%

4 CHF 3.70 3.97 14.40 14.03 288.94% 253.68%

5 JPY 1,027.89 1,031.86 7,573.04 7,422.21 636.76% 619.30%

6 AUD 12.93 12.36 18.21 19.20 40.83% 55.31%

7 CNY 0.51 0.42 6.58 6.38 1,202.52% 1,407.81%

8 VND 3,300.87 3,320.73 1,114.32 1,067.48 (66.24)% (67.85)%

9 CAD 6.68 7.08 3.91 4.29 (41.46)% (39.48)%

34
10 EUR 70.85 68.61 214.51 213.00 202.77% 210.44%

: 2009 BCEL

35
7. -
-


,
-

a. - - - - - - - -

- - - -
- -. - - - - - - - BCEL - - - -

- - - , - -
- - - - - 31/03/2000 - - - - - , - - -

-- - - -
-
- 30
.
- - - - -- - 15 - USD .

b.

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

- - , -
- --
-
- - - - - - - - - - - - 077/08 FIMC - -

- , - - - - - - - -- - - - 09/06/2008 - - - - -

-



- - BIDV - - , - - - - - 3

c. - - - - - - - - - - -

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

- - -
-

BCEL Cofibred Company Frances De La Bred. - - - - - -

-- -
- - 16/07/2010 - - - - - - - - - - 300 .

d. - - , -
- 2009, BCEL BCEL Leasing Co Ltd.) -

9 .

V.

1. -- - BCEL

20 - - - - - - - - - -- - - - , - -

BCEL
- - - -- - - - -- -- -- ( 36.75% )

BCEL
- - -
-- - - - - , - - - - ,

- - -
- - - - - -- .

- - -
- - , -- - - - - - -

BCEL -
- -
- - - --
- - -

36
 - - - - -- -- , - - -

- - -
-- - - - -- - BCEL - - - - -

- - , - - - - - -- - -

-
- - - (Universal Bank)

- -
- - - - - - - -

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

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

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

-
-- - - - - - - -

- - - -

-
- - - - - - -
- - - - - - - -- - - , - -

- -
- - - - - - - - -- - - BCEL - -- - - -

-
- - - - - - - - - , - - -

- - -
- - - - - - - .

- - - - , - - - - -- - - - -

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

-
-
- - - - - .

-- -
- -
-- - - - , - - - - - -

-
- - - - - - - .

- -

-

- - - - - - - -:

, - - - , - , -

,

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

37
 - -

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

- -
- - -- -- --- - - - - - ,

- - --.

2. - - - --
- -
-
-
- - - - - - - - - :

2.1.

BCEL

-- - - - - , - - - - - -- - -

-- -- - BCEL .

BCEL -
-- -
-- - - -- - - -- - - - - - - -

- - - ( SME )

2.2. -

-- - - - - - - - - - - , BCEL - - - -

-
, - - - - - - .

2.3. -

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

- - - - - -
-
, BCEL -

2.4. - - - - -

- - - - - - - - - - : ATM,

Internet Banking, Mobile Banking, EDC, VISA, -- - - - - , - - , - - - -

- - - -

-
.

2.5. -
- -

38
 - - - - - - - - - - -

- --
- --- - - -
- , - - - -, - - - - - - - - ; - - - -- -

- -
- - - - -
- - - - - - - . - BCEL -

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

- - - - -- - - - - - BCEL.

2.6.
-
- -
-

-
-
-
-
- - (IT) - - - - - - - - - -

(Core Banking) - - - - - - - - - - - - - -

- - - - -
- - -
- - - , - - - -,

-
- - - - - .

- - - -
- -
- - - - FPT - - - - -

-
- - - - -- .

2.7. - -- -

-

-
- - - - -

- - - - - -- - - - -

-- - - -
- - -
- - -
-
-- - - - -- - - - - - - - BCEL. -

- -- --
-
- -
- - - - - BCEL.

3. - -
- 2010 - 2012

, ,

ISO 9001:2008, ,

39
 2011 - 2013 , BCEL

. ,

: BCEL

: BCEL

, , , , ,

: , ,

, , , ATM

BCEL VISA , CUP, -

BCEL.

: BCEL

18% , .

: ,

BCEL BCEL 40%.

: , BCEL

BCEL .

2010 2012

31/12/2010 31/12/2011 31/12/2012

I 532,636 798,954 1,198,431

1 471,520 707,280 1,060,920

- 294,020 441,030 661,545

- 100,000 150,000 225,000

40
 31/12/2010 31/12/2011 31/12/2012

- 77,500 116,250 174,375

- - - -

2 61,116 91,674 137,511

II 340,763 511,145 766,717

1 163,360 245,040 367,560

- 120,220 180,330 270,495

- 5,880 8,820 13,230

- 36,000 54,000 81,000

- 1,260 1,890 2,835

2 177,403 266,105 399,157

- 73,145 109,717 164,576

- 42,178 63,267 94,901

- 32,200 48,300 72,450

- 14,760 22,140 33,210

- 15,120 22,680 34,020

- - - -

III 191,873 287,810 431,714

IV (35%) 67,156 100,733 151,100

V 124,717 187,076 280,614

VI 8,800,000 14,077,000 21,115,500

VI
682,688 1,058,166 1,693,066
I
VI
II 1.4% 1.3% 1.3%

IX 18.3% 17.7% 16.6%

VI.

BCEL , 31/12/2009 6,547,848 .

BCEL ,

41
 , :

BCEL .

42
 :

31/ 12/2008 31/ 12/2009

458,760 439,906
768,807 1,031,198
542,045 900,920
872,950 1,054,890
, : 1,382,756 1,894,302
200
484,844 896,608
9,000
83,978 86,813
61,449 109,241
6,221 16,895

133,287 108,075
4,795,297 6,547,848

1.

2007 2008 2009

2,031 2,871 8,518

17,253 20,956 50,019

15,574 33,837 52,140

8,473 10,006 15,381

43
2.

- , , , .

2007 2008 2009

- 872,378 1,400,320 1,964,609

- - - -

3.

, , ,

4.

VII.
44
 .

VIII.

, BCEL 100% ,

2009 KPMG 329,201 .

100% :

( )
329.210

102.245

7.182

-39.240

399.388
2
BCEL

( 11/2010) 283.500
3

682.888

, :

( %/

5,000 / )

682,888.00 136,577,600 100%

1. 478,021.60 95,604,320 70%

2. 102,453.08 20,490,160 ~15%

3. BCEL 34,126.80 6,825,360 ~5%

4. 68,288.80 13,657,760 10%

2
BCEL KPMG 31/12/2009

45
 :

.
. .

IX.

, BCEL 18 , 22 , 11 1

/ /
1 29/12/2005
2 02/03/1995
3 13/05/1993
4 26/11/1997
5 28/08/2000
6 0306/2000
7 20/01/2000
8 24/03/2008
9 23/05/2008
10 13/06/2008
11 19/06/2008
12 24/4/2009
13 30/04/2009
14
15
16
46
 17
18
: 20 BCEL (2010)

47
X.

48


, : ,

. ,

, ;

1 .

7 .

- - - - -

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

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

- - , -
- - - - - -- -- - - -- - , -

- --
-
- -
- -
- - .

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

- - - - .

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

-
- -
-

- - - - -- - - - -, - - - - - - -

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

-
.

49
- -
- BCEL -
- - - -- - - -- - - - - - - - - -

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

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

- - -

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

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

-- - .

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

-

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

- .

- - - -

- - - - -- - - -- - - - : - - - - - - -

- -
-
-
-.

- - -

- - - - - - .

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

- - - .

- -
-- - - -
- - , - - - - - - - - - -- -

- .

- - - -
-
-- -
- , -- - - - - , - - - - - - - - -

- .

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

- -

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

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

1. :
a. 2
b. 90%
c. 80%

50
 d. , ,
50%
e. : ( ,
) 100,000
f. .
2.
3

5 .

- - -

- - -

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

- -- - -
- -- - - - - - -- . - - - - - - - - - - - -
- - - -
- , - -
2 - - - -- . - - - - - -

-
- -
-
- - - - - - .

- - - - -

- - - -- - -
- - - - - - - , - - - - - - - - - - - - -

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

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

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

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- -- - - - -- - .

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

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

- - - - , - .

-


- - - - - - - -

-



- - - - - .

- , ,

51
 - -

-
- ,
- - - - - - - -

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-.

- ,

- , - .

4 :

, ,

, :

1. , .

( ).

. ,

(BFSD).

2.

, , ,

52
 3. .

, ,

: .

, ,

4.

- .

5. .

, ,

, .

6. , ,

53
7. .

: ,

(ALCO): :

o ,

( , , )

o ( )

, ( )

: , , ,

o :

, ,

(GRIC), ,

(IFIs) (GA).

54
 ,

: ( )

, ,

, ( )

BCEL 12/2010

215.0
1 1.00 43.00 0 79.00 10.00 4.00 2.00 20.00 374.00

2 - 5.00 63.00 25.00 - 1.00 1.00 3.00 98.00

3 - - 29.00 17.00 2.00 1.00 - 3.00 52.00

4 - - 20.00 34.00 - 1.00 - 5.00 60.00

5
- 2.00 16.00 16.00 5.00 - - 3.00 42.00

6 - 1.00 19.00 25.00 3.00 - - 5.00 53.00

7 - 1.00 10.00 12.00 1.00 1.00 - 2.00 27.00

8
- - 10.00 12.00 1.00 - - 3.00 26.00

9
- 1.00 10.00 8.00 - - - 2.00 21.00

10 - 1.00 8.00 7.00 - - - 2.00 18.00

11 - 1.00 13.00 13.00 - - - 2.00 29.00

12 - - 23.00 10.00 - - - 2.00 35.00

13 - 2.00 12.00 13.00 - - - 2.00 29.00

14 - - 5.00 11.00 - - - 2.00 18.00

55

/

15 - 2.00 18.00 6.00 2.00 - - 3.00 31.00

16 - - 9.00 2.00 1.00 - - 2.00 14.00

17 - - 7.00 11.00 - - - 2.00 20.00

18 - - 7.00 10.00 - - - 2.00 19.00

19 - 1.00 10.00 3.00 - - - 2.00 16.00

20 - 1.00 10.00 3.00 1.00 - - - 15.00

514.0 317.0
1.00 61.00 0 0 26.00 8.00 3.00 67.00 997.00

XI.

1.

31 12

2007 2008 2009
4,003,840 4,795,297 6,538,848

BOL 711,387 1,227,567 1,471,104

1,680,199 1,414,995 1,955,810
865,799 1,382,756 1,894,302
( ) 594,099 569,022 983,421
-
38,753 61,449 109,241
113,603 139,508 124,970

4,003,840 4,795,297 6,547,848

339,426 135,031 359,766

BOL 9,046 7,067 21,553
3,555,616 4,381,205 5,699,423
11,934 82,352 67,718
228,933 228,933 329,201

56
 53,589 108,732 102,245
(204,193) (151,021) (39,240)
9,489 2,998 7,182

1.1. BCEL

35%, 19%
36% 2007, 2008 2009

, .

- 31/12/2009,
1,894,302 ,

2008 (
06 BOL 0.72%
0.25% 2009 2008)

- 31/12/2009, BCEL 420,763

BOL MOF

- BCEL
( BCEL20 63%

1.2. BCEL (
)

BCEL 93%

- 2009, . BCEL

. BCEL

57


- ,

, .
2009

BCEL

2.

58
 31/12/2005 31/12/2006 31/12/2007 31/12/2008 31/12/2009

107,778.00 172,831.00 216,720.00 263,385.00 300,903.00

69,084.00 120,487.00 158,611.00 168,431.00 193,072.00
48,500.00 75,507.00 77,347.00 100,423.00 145,164.00
12,432.00 27,773.00 61,275.00 32,293.00 12,947.00

8,152.00 17,207.00 19,989.00 35,715.00 34,961.00
36,013.00 46,151.00 55,041.00 69,896.00 85,220.00
21,872.00 26,218.00 31,235.00 37,819.00 26,273.00
2,209.00 2,539.00 4,253.00 4,759.00
1,049.00 1,938.00 3,455.00 2,037.00 4,315.00
2,649.00 2,383.00 2,735.00 2,620.00 3,538.00
7,733.00 10,861.00 9,976.00 18,145.00 26,154.00
(*) 501.00 2,212.00 3,387.00 4,516.00 24,940.00
2,681.00 6,193.00 3,068.00 25,058.00 22,611.00

62,150.00 74,947.00 92,879.00 147,132.00 212,232.00

20,141.00 31,540.00 42,985.00 58,247.00 95,454.00
20,125.00 30,707.00 42,935.00 58,247.00 95,449.00
16.00 833.00 50.00 - 5.00
3,889.00 3,514.00 3,888.00 6,799.00 5,399.00
3,078.00 3,081.00 574.00 1,465.00 694.00

59
 31/12/2005 31/12/2006 31/12/2007 31/12/2008 31/12/2009

811.00 433.00 3,314.00 5,334.00 4,705.00

22,161.00 16,704.00 18,739.00 30,477.00 41,867.00
4,704.00 5,695.00 148.00 219.00 293.00
1,431.00 985.00 1,412.00 3,329.00 1,374.00
394.00 472.00 429.00 595.00 540.00
772.00 678.00 638.00 1,170.00 1,473.00
559.00 1,655.00 2,576.00 5,050.00 1,948.00
1,029.00 1,185.00 6,489.00 9,641.00 580.00
2,698.00 1,184.00 1,139.00 1,412.00 2,161.00
859.00 1,117.00 1,457.00 3,352.00 7,431.00
9,715.00 3,733.00 4,451.00 5,709.00 26,067.00
10,350.00 16,838.00 20,093.00 41,557.00 53,411.00

5,609.00 6,351.00 7,174.00 10,052.00 16,101.00

/() 20,879.00 29,327.00 53,973.00 18,085.00 40,457.00
/() 156.00 5,820.00 (716.00) 2,404.00 -
/() (2,800.00) 59,183.00 11,965.00 37,715.00 22,262.00
63,863.00 192,214.00 189,063.00 174,457.00 151,390.00
1,397.00 2,148.00 2,827.00 59,562.00 46,096.00
62,466.00 190,066.00 186,236.00 114,895.00 105,294.00

60
 -

- - - - -- - BCEL - - 2009 300.9 , - - --- -

- 30.38%. - - -
- - - - -- - (operating income) BCEL, - - - -

- - -- - -
- - - (64% - 74%) - - - - - - - - - -- - - -

BCEL - - - 2005 2009

-
-
- - . - - - - , - -

-- - , BCEL
-
- - - - - - - - - - - -

- - - .

-- - -
- BCEL 2005 2009, - - - - - - - -

- - - , - - -
-
- - -, - - - - 20.84% - - -

- - -- - - -
.

-- - - - --
-
-
BCEL - - 2009 - - 212.23 . -

BCEL, -
- - - - - - , -- - - - -

BCEL. -

-- - -
, - - - - -- - - - - - - 2005 2009.

-, - -- -
-
- - -
- - - - - - - - - -- - - BCEL - - -

- - - .

-
- -
- - - -- - -: - , - - -- - -- ,

- - - -
- - - - --, - - - - - - - - - - - -

- - - BCEL-- -
- - -
- - - . .

-
- -
-,
- -- - - - - - - - - 25.17% -- - 2009,

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

2007 2008 2009

2,645,594 4,415,320 6,031,093

61
 1. 2,636,546 4,408,253 6,009,546

2. 9,046 7,067 21,547

1,103,467 1,968,181 2,946,040

1. 489,554 1,404,706 1,964,888

2. 613,913 563,474 981,152

/ 42% 45% 49%

2:

I.

: .

: 682,888,000,000

: 30%

: 5,000 /

: ,

BCEL

40,973,280

: 204,866,400,000

62
II.

III.

15%

BCEL 5%

10%

IV. ,

%
/

1 15%

- : 5,000 /

- : 500

- : 100
20,490,160 15% - : 2,049,000 ( 10%

)

- -
-

- -- - - , - - - -- , - - - - -

- -- - ( - - -

-
- - - - 100 %)

63
 %
/

- --
-

- - - : - - - - - - - - - - - - .

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

- -

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

-- - - , - -- - - - - -- - -- - - --

-
- - - - - - , - - - -- - - - -- - - -

- -.

- - - - - - - - -

-
- - - - - - - , - - - - -- - --- -

-.

- , -- - - --- - --- - - - ,- - - - - - --

-
- - - - - - - -- -, - - - -- - - - - -

-
- -:

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

= X
-
-

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

- - -
- -- - -- - , - -- - - - -- -- -

- - - - -.

- ,

64
 %
/

- (01)

-
- - - - , - ,

, , , ,

- BCEL 30/9/2010;

- BCEL

BCEL 5% BCEL

5%
(i) BCEL: BCEL 300 ,

4,861,200 ;

6,825,360 (ii) : 930 ,

1,964,160

BCEL = = 5,000 /

10% - 10%
10%
,
MOF, BCEL

65
 %
/

- MOF, BCEL
BCEL MOF

13,657,760

V.

VI.

1.

BCEL

- (03) : ,

- (BCEL), - - - , - - - - ,

Website: http://www.bcel.com.la

2.

100%

66
 3:

I.

. :

IV.

(Sacombank-SBS)

2010 (BCEL). ,

(BCEL)

67


1. ......................................................

2. ......................................................

3. ......................................................

4. ......................................................

5.

......................................................

6.


......................................................

68
 i. ,

ii.

iii. 3

iv.

v.

vi.

69