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Ngan hang Thwong mai Cé phan Ngoai thwong Viét Nam Bao céo tai chinh hgp nhat cho nam két thie ngay 31 théng 12 nam 2020Ngan hang Thuong mai Co phan Ngoai thuong Viét Nam Muc luc ‘Thong tin vé Ngan hang Béo céo cita Ban Diéu hank Bao cdo kiém todn déc lap Bang can déi ké ton hop nhat Bao céo két qua hoat déng kinh doanh hop nhat Bao céo lu chuyén tién 1é hop nhat Thuyét minh béo cdo tai chinh hop nhat Trang 1-2 9-10 W-12 13-78Ngan hang Thwong mai C6 phan Ngoai thuong Viet Nam ‘Thong tin vé Ngan hang Giay phép Thanh lap Giay phép Thanh lap va Hoat dong sé 138/GP-NHNN ngay 23 va Hogt ding thing § nim 2008 cita Ngan hing Nha narde Vigt Nam, Quy dinh 36 2719/QD-NHNN ngay 27 thing 12 nim 2011, Quyét dink 523/QD-NHNN ngiy 22 thing 3 nim 2012, Quyét dinh so 1547/QD-NHNN ngiy 6 théng 8 nim 2014, Quyét dinh so 2182/QD-NHNN ngay 26 thang 10 nam 2015, Quyet dinh s6 95IQD-NHNN ngiy 18 thang 1 nim 2017, Quyét dinh s6 $9 1/QD- NHNN ngay 8 thing 5 nam 2017, Quyét dinh sé 2293/QB-NHNN ngiy 31 thing 10 nim 2017, Quyét dinh s6 300/QD-NHNN ngiy 21 thang 2 nam 2019 va Quyét dinh s6 2447/QD-NHNN ngay thang 11 nim 2019 ca Ngan hang Nha moc Vigt Nam ve vigc stta déi, bd sung gidy phép ve ndi dung hoat déng cua Ngan hang ‘Thuong mai Co phin Ngoai thong Vigt Nam, Giay Chimg nhin Giiy Chimg nhan Dang ky Kinh doanh véi ma s6 doanh nghiép Dang ky Kinh doanh (0103024468 do Sé Ké hogch va Dau tur Thanh pho Ha Ndi cap gay 2 thdng 6 nam 2008, ma s6 doanh nghigp 0100112437 duge cp déi Kin thir 13 vaio ngiy 16 thang 1 nim 2019. H1gi ddng Quan trj trong nam va dén ngdy phit hinh béo cdo tii chinh hyp nhat Ong Nehiém Xuin Thinh Chit tich Ong Pham Quang Ding Ong Nguyén Manh Hing Ong Nguyén Mj Hho im Iai ngiy 27 thing 4 nam 2018 im lai ngiy 27 thing 4 nam 2018 sm lai ngay 27 thang 4 nam 2018 sm Iai ngiy 27 thing 4 nam 2018 Ong Ei Sasaki Thanh vien im lai ngay 27 ching 4 nam 2018 Ong Pham Anh Twin ‘Thanh vign sm lai ngay 27 thing 4 nim 2018 Ong Hing Quang ‘Think vign im ngay 27 théng 4 nim 2018 Ong Trrong Gia Binh ‘Thanh vign dc lap BO nhiemngay 27 thang 4 nam 2018 Ong BS Viet Hing ‘Thanh vign BB nhigm ngay 26 thing 4:nim 2019 Ban Diéu hanh trong nim va dén ngay phat hinh béo edo tai chinh hgp nhat ‘Ong Pham Quang Ding ‘Téng Giim dée BS nl lai ngay 1 thang 11 nam 2019 ‘Ong Bao Minh Tuan, Ph6 Téng Gidm déc BO nhigm lai ngay 15 thing 6 nam 2017 Ong Pham Manh Thang Pho Téng Gidm déc BO nhigm Iai ngay 10 théng 3 nim 2019 Ba Nguyén Thi Kim Oanh Pho Téng Giam ddc m lai ngay 26 thing 12 nam 2019 Ba Dinh Thi Thai Pho Téng Gidm déc BO nhiém Iai ngay 9 thing 6 nam 2020 Ong Bij Sasaki Phé Téng Giém dde BS nhigm ngiy 15 thang 12 nim 2017 Ba Phing Nguyén Hai Yén Pho Tong Gi doc yy 15 thang 12 ndm 2017 Ong Lé Quang Vinh Pho Téng Gidm ddc BO nhiem ngay 15 thang 12 nm 2017 Ong Nguyén Thanh Ting Phé Téng Gin déc BG nhigm ngdy 1 thing 4 nim 2019 Ong Dang Hoai Duc Pho Tong Gidm déc BS nhigmngay 1 thing 4 nam 2019Ngan hang Thuong mai CO phan Ngo Thong tin vé Ngan hang (tiép theo) huong Viet Nam Ban Kiém soat trong nim va dén ngay phat hanh bao cio tai chinh hop nhat Ong Lai Hit Phude Truong ban BO nhigm ngay 4 thang 11 nm 2020 Ba Truong Lé Hién ‘Truong ban Nghi huru ngay 4 thang 11 nm 2020 Ba La Thi Héng Minh Thanh vien Bo nhigm lai ngay 27 thang 4 nim 2018, Ba Bd Thi Mai Hurong Thanh vien BO nhigm lai ngay 27 thang 4 nam 2018, Ké toan Trung Ong Lé Hoang Tung Bé nhiém ngay 15 thing 12 nim 2017 Dai dign theo phap ludt Tirgay | thang 11 nim 2014 Ong Nehiem Xuan Than Chite dan: Chii tich Hoi ddng Quan tri Neguii duge dy quyén ky ‘Tirngay 4 thang 3 nim 2020, bao cdo tai chinh ‘Ba Phung Nguyén Hai Yén (theo Gidéy Uy quyén sb Chite danh: Pho Tang Gism de 64/UQ-VCB-CSTCKT ngay 4 thang 3 ném 2020) ‘Try soehinh 198 Tran Quang Khai Quin Hoan Kiém, Ha Noi, Vist Nam Don vj kiém toan Cong ty TNHH KPMG ‘Viet NamNgan hang Thuong mai Cé phin Ngoai throng Vigt Nam Bao cdo cua Ban Digu hanh Ban Diéu hanh Ngan hang Thuong mai Cé phan Ngoai thyong Vigt Nam (“Ngan hang”) trinh bay i chinh hop nhat dinh kem cia Nefin hang vA céc céng ty con cho nam ket tide ngay 31 thing 12 nd 2020. Trach nhigm cia Ban Diéu hinh Ngfn hing d6i voi bio edo tai chinh hop nbat chinh hyp mbit, Két qua hoat dng kinh doanh hop nhs chuyén tign té hop mhat ciia Nedn hang va céc cng ty con trong nam. Trong qua trinh lap bio céo ta chinh hyp nhat nay, Ban Digu ha th nbigm dim bao bao céo tai chinh hop nhit nay phin dnh trang va tinh hinh liu = Lyra chon cic chinh séch ké toan thich hyp va 4p dung cdc chinh sich nay mét eéich nhat quin; = Thyc hign cde dainh gid va ude tinh mot cdch hop ly va than tron, + Neu we khong va trong bio ci chudn mye ké todn 4p dyng cho Ngan hing va ede edng ty con e6 durge tun thi hay nnhuing sai sot trong yéu so vei cdc chudin mire nay da duge tinh bay va gid thich chinh hop nkat v2 ¢ inh hop nhit tr8n eo s6 nguyén tie hoat dng lién tue trir tring hap khéng thé cho ring Ngan hang va ede cOng ty con s€ tiép tye hoat dng, Ban Diéu hinh Nean hang chiu trich nkigm dim bao vige ede s6 ké todin thich hop durge Iu git dé phan dnh tinh hinh tai chinh cia Ngan hang va cae cOng ty con, vOi mile dO chink xe hyp ly, tai ba ky thai diém nado ing dim bao ring céc 86 ké toan tuan thii voi ché d6 ké todin da dirge ap dung. Ban Diéu hanh Ngan hang eding chju tréch nhigm vé vige quan IY cdc t&i sin cia Ngin hing va cde céng ty con va do dé phai thuc hign cic bién phap thich hop dé ngdn chan va phat hign céc hanh vi gian Kin ya nhiing vi pham khic. Ban Didu hanh Ngan hing cam két di twin thi nhing yéu cau néu trén trong viée lap bio cao tai chiah hgp nhat dfah kem. Céng bé cia Ban Didu hinh Ngin hang ‘Theo y kién ciia Ban Biéu hanh Ngan hang. bio céo tai chinh hap nhat dinh kém da phan dnb trung thye va hyp ly tinh hinh tai chinh hop nhit etia Nein hing va cée e6ng ty con tei ngty 31 thing 12 rnin 2020, két qua hoat déng kinh doanh hop nat va tinh hinh lu chuyén tiént¢ hgp nhit cho nam de cling ngiy. phi hgp véi ede Chuan mye Ké ton Vigt Nam, Ché dé Ké ton Vigt Nam p dung cho céc 16 chiie tfn dung do Nedin hang Nba nuée Vigt Nam ban hank va cde quy dink phap ly 6 lién quan dén vigc lap va trinh bay béo cdo tai chinh. Ban Did hanh Ngan nang Ha N@i, ngiy 31 thang 3 nim 2021KPMG Limited 46° Floor, Keangnam Landmark 72 E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanot, Vietnam +84 (24) 3846 1600 | komg.com.vn BAO CAO KIEM TOAN BOC LAP Kinh gui: Cae Cé déng Ngan hang Thuong mai Cé phan Ngoai thwong Viét Nam Ching t6i da kiém toén bao cdo tai chinh hop nbét dinh kém ota Ngén hang Thuong mai CB prin Ngoai thyong Viet Nam ("Ngan hang’) va cao cong ty con, bao gdm bang can d6i ké ton hop nhat tai ngdy 31 thang 12 nam 2020, bdo cdo kat qua hoat dong kinh doanh hep nhét va bao cdo ivy chuyén tién t6 hop nhdt Jin quan cho nim két thi cing ngay va ede thuyét minh kim theo duvet Ban Biéu anh Ngan hang phé duyét phat hanh ngay 31 thang 3 nam 2021, dugc trinh bay tir trang 6 dén trang 78. Trach nhiém cia Ban Biéu hanh Ngan hang Ban Bi8u hanh Ngan hang chiu trach nhigm lap va trinh bay trung thue va hop ly bdo cdo tai chinh hyp nhat nay theo cdc Chudn mur Ké todn Viét Nam, Ché 46 KE toan Viet Nam dp dung cho cac 16 cnc tin dung do Ngan hang Nha nude viet Nam ban hanh va cc quy dinh phdp ly cé lign quan d&n viec lap va trinh bay bdo co tai chinh, va chiu trach nhiém ve kiém soat ngi bé ma Ban Bidu hanh xdc dinh la cn thit a8 dam bio viéc lap va trinh bay bao cao tai chinh hop nhét khong co sai sot trong yéu do gian ian hay nham in. Trach nhiém cua kiém t Trach nhiém c¥a chting 161 la dua ra ¥ kién vé bao c4o tai chinh hop nhét nay dua tin két qua kiém toan cla chting t6i. Chung t6i da thy hién céng viéo kiémn tod theo oc Chudn myc Kiém toan Viet Nem. Céc chuan myc nay yéu edu ching tdi tuan thd chuan myc va cac quy éinn vé cao dure nehé ngniép va p ké hoach va thuc hién cudc ki8m toan 8 dat duoc sur dim bao hop ly v8 viée ligu bao cdo tai chinh hop nhat cé cdn sai sét trong yéu hay khéng ‘Cong viéc kiém toan bao gdm vigc thyc hien cac thi tue nham thu tnap cac bang cchiing kiém toan vé cc s6 liéu va céc thuyét minh trong bao cao tai chinh. Cac thi tuc duoc Iva chon dya trén xét doan cla kiém toan vién, bao gdm éanh gid rui 10 6 sei s6t trong yéu trong béo edo tai chin do gian lan hoae nhém lén. Khi thc hen cae dann gia rai ro nay, kiém toan vién xem xét Kim scat ndi bd cla Ngan hang lign quan dn viéc lap’ va trinh bay bao cdo ti chinh trung thus va hop iy nha thiét ké cdc th thc kiém todn phis hop véitinh hinh thu té, tuy nhién khong nham myc dich dua ray kién vé hieu qua ca kiém scat noi bo cla Ngan hang va cc céng ty con. Céng viée kiém toan cling bao gbm viéc danh gid tinn thich hop lia cdc chinh sdch ké toan duge ap dung va tinh hop ly cua cdc ude tinh ké toan cla Ban Didu hanh Ngan hang va céc cong ty con, cling nhu danh gid vige trinh bay téng thé bao o€0 fai chin. Ching t6i tin ring cae bang ching kiém ton ma chung tei thu éuge la dy BU va thich hop lam co sé cho y kién kiém todn cla ching toi. esas» Yanan ra oe ite ay carry naan ne 4KPMG V kién ctta kiém toan vién ‘Theo y kién ctia ching t6i, bo cdo tai chinh hop nhat 64 phan anh trung thc va hop Wy trén cc khia canh trong yéu, tinh hinh tai chinh hop nhat ciia Ngan hang va céc céng ty coon tai ngay 31 thang 12 nam 2020, két qua hoat dong kinh doanh hop nhat va ju chuyén tin t8 hop nhat cho nam két thu cing naay, phU hop véi céc Chuan muc Ké toan Viet Nam, Ché do Ké toan Viet Nam ap dung cho cactté chic tin dung do Ngan hang Nha nus Viet Nam ban hanh va cdc quy dinh phao Wy cé lién quan dén viée lap va trinh bay bao cdo tai chinh, TNHH KPMG. ~ per ang Pham Huy Cuong Giay Chting nhan Bang ky Hanh nghé Gidy Chizng nhan Bang ky Hanh nghé Kiém toan s6 0557-2018-007-1 Kim toan s6 2675-2019-007-1 Pho Téng Giam dc Ha Ni, ngay 31 thang 3 nam 2021Ngan hang Thuong mai Cé phan Ngo: hong 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi, Viet Nam Bing cin déi ké toin hop nhit tai ngay 31 thang 12 nim 2020 str soK ween” oa Chi tiéu TALSAN Tign mat, ving bac, dé quy Tién gui tai Ngan hang Nha nuée (“NHNN") Tin giii va cho vay cfc té chite tin dung khie Tien girl tai cde tin dung khée Cho vay cde t6 chite tin dung khic Dy phng rii ro Chimg khosn kinh doanh, Ching khodn kinh doanh Dg phong rai ro ching Khodn kinh doanh Cae cbng cu tai chinh phai sinh va cede thi sin ti chinh ke Cho vay khéch hang Cho vay Khdch hang. Dy phing ri ro cho vay khdch hang, Ching khodn dau tur CChimg khodin dau tw sin sing dé bin CChimg khoan dau tu gitr dén ngay dao han Dir phong ri ro chime khosin dau ur Gop vén, diu tw dai han Von g6p én doanh Bau tu vao dng ty Tién két au tw dai han khic Dir phing giam gia dau wr dai han Tai sn cé dink Tai san ¢6 dink hou hinh Nguyén gid tai san 06 dinh Hao mon tai san e6 dtinh Tai san ¢6 dinh v6 hinh Nguyén gid tai san o6 dink Hao mon tai san co dinh Tai sin C6 khée Cac khodin phai thu Cae khoan lai, phi phai thu Tai san thué thu nh@p doanh nghiép hoan lei ‘Tai san C6 khéc Cée khoan dir phng ri ro cho ede tai san C6 ndi bang khde TONG TAISAN CO Thuyét minh 9 10 u Ra) 12() 126) 126) 14 15a) 15(b) 15(c) 15(d) 15d) Miu BO2/TCTD-HN (Ban hank theo Thong nesé 4920190 NUNN ingdiy 31 sheng 12 nim 2014) 31/12/2020 31/12/2019 ‘Trig VND ‘Trigu VND (trinh bay lai) 15,095.304 13.778.388 3.139.373, 34.684,091 267.960.645 ——-249.470.372 204.713.7835, 190.100.329 64,255,862 62,370,043 4,000,000) (3.000.000) 1.954.061 1.801.126 1.991.861 1-889.628 (37.300) (88.502) - 98.312 820.545.4657 724.473.2584 830.788.261 —734.706.891 (19.242.794) (0.233.637) 156.931.097 _167.529.689 42,148,831 35.699.090 115,382,544 132,271,302 (600.278) (440.703) 2.239.006 2.464.493 714.935, 940.807 11.248 10.863 1.587.823 (75.000) 8.539.362 6.706.503 5.411.139 4.445.709 12,866,189 1.162.170 (7.455.030) (6.716.461) 3,128.2 2.260.794 4.211.880 3.050.669 (1.083.057) (789.875) 19.816.687 21.807.404 6.668.595 8.830.390 7.206 125 8.064.808 909.263 205.543, 36.638 4.510.592 3.934) (3.839) 1,326.230.092 1.222.813.6092 Cae thuyét mink dinit kem 1a b9 phan hop thanh béo céo tai chink hop nhat nayNgan hing Thuong mai Cé phin Ngogi throng Vigt Nam Mau BO2/TCTD-HN. 198 Trdin Quang Khai, Quin Hoan Kiém, Ha Néi, Vigt Nam (Bn han seo Thing 83 Bing cfin déi ké toin hop nhit tai ngay 31 thang 12 nm 2020 (tiéptheo) otha iP MY ah STT Chititu Thuyét 31/12/2020 31/12/2019 minh Trigu VND Trigu VND (trinh bay Iai) B NO PHAI TRA VA VON CHU SO HUU 1 Ce khosin ng Chinh phi va NHNN 16 41.176.995 806 u Tign giti va vay cdc t6 chire tin dung khéic 7 103.583.833 73.617.085 1 Tién siti ciia ede t6 chite tin dung khic 100.916.433 7.046.512 2 Vay eée t6 chi tin dung khée 2.667.400 2.570.573 TL Tién gai etia khiieh hang 181.032.113.567 928.450.869 IV Céc céng cy tai chinh phai sinh va ce khoain ng tai chinh Khdc 8 52.031 S V Von tai erg, dy thie dv tr, cho vay 1 chae dung chiu rii ro iT} 14.679 20.431 VI Phat hanh gidy ta 06 gia 20 2.240.197 21.383.932 VII Ci khoan ng khie 33.953.811 26.021.232 1 Ce khoan li, pif phai tra 21a) 9.797.834 10,363.25 2 Thué thu nhp doanh nghigp hodin lai phi tra ' 22.02 3 Ce khodn phai ira va cOng ney khde 2100) 24,135.97 15.635.924 TONG NO PHAI TRA 1.232.135.113 1,141.859.355 vu 1 42,428,821 42.428.821 a : . 37.088.774 37,088.74 ¢ Thing dhe vén cé phn 4.995.389 4.995.389 g Von khde F44.058 544,058 2 9 ciiat6 chire tin dung 14,925,803 12,186.14) 3 inh Kéch ty gid héi doai 5.103 16.361 4 nh Héch dan gid Iai tai san - 113.011 5 Li nhuan chua phan phoi 36,650,228 26,126.54 a Loi nhudn dé lai nam tric 22.803.530 12. 188.552 b Lei nkuuén dé ai nm nay 13,846,698 13,937.92 6 Loi ich cua o8 dong khéng kiém soat 85.024 83.459 TONG VON CHU SO HOU 2a) 94,094,979 80.954.337 TONG NQ PHAI TRA VA VON CHU SO HOU 1.326.230.092_1,222.813.692 Cec thuyét minh cn kee la bp phn hop hanh bdo edo ta chin hop nh nayNgan hang Thuong mai Cé phin Ngo: Mau BO2/TCTD-HN 198 Trin Quang Khai, Quin Hoan Kiém, Ha Ngi, Vigt Nam (Ban han theo Thong we 5 Bang cfn ddi ké todn hp nhit tai ngay 31 thdng 12 nim 2020 (tiép theo) STT Chitieu 31/12/2020 Trigu VND 49/201S/TT-NHNN nsay 31 thing 12 nt 2018) 3V/122019 ‘Trigu VND (trinh bay Iai) CAC CHi TIEU NGOAI BANG CAN DOI KE TOAN Bao inh vay van 654.296 292.563 Cam két giao dich hii dod 116.656.912 91,594,629 Cam két mua ngogi ié 53.984.032 25.775.812 Camm két bin ngoai té 62.672.880 65.818.817 Cam két trong nghigp vu thurtin dung 45.980.494 57.345.298 Bio Linh khic 50,892.327 53.115.849 Cie cam két Khe 680.372 349.311 Ha Noi, ngay 31 thang 3 ndm 2021 Newdi lap: Nguoi duyét: BA Nguyén Thj Thu Huong Ong Lé Heing Ting Ba Phing Neuyén Hai Yén Phé phong . Chinh séch Tai chink Ké todn Ké todn Treing Cae thuyét minh dinh kem la b6 phan hop thanh bdo edo tai chink hop nhdt nayNgan hang Thuong mgi Cé phiin Ngogi thurong Vigt Nam Méu BO3/TCTD-HN 198 Tran Quang Khai, Quin Hoan Kiém, Ha Néi, Vigt Nam (Bea hil theo Thing ned Bio cao két qua hoat dng kinh doanh hop nhat 4,3 492014/T-NHNN cho nim két thie ngay 31 thing 12 nam 2020 pty ot Reda dnb 8) STT Chi Thuyét. 2020 2019 minh TrigaVND ——Trigu VND (trinh bay lai 1 Thu nhép lai va cde khoan thu nhap tong tw 24 69,205,134 67.665.496 2 Chi phi lai va cde chi phi tueng tw 25 (32.919.659)—_(33.127.768) 1 Thu nhip ai thudn 36.285.475 7.728, 3 Thunhap tir hoat déng dich vu 6 10.588.163 9.005.109 4 Chi phihoat dong dich vu 26 3.980.846) (4.695.663) Tl _Lat hun tir hegt aging djch vy 6 4.300.446 TIL Lai thuin tir hoat déng kinh doanh ngoai héi a 3.906.399 3.378.274 IV Laithuan tir mua ban chimg khodn kinh doanh 28 1.810 145.982 (L6)/ai thuin tie mua ban chimg khodn dau tw 29 (98) 7.040 5S Thu nhdp tirhoat dng khée 30 4.714 3.427.795 Chi phi hoat dng Khde 30 (744.461) (357.970) VI__Lai thudn tir hogt dgng khie 30 1.800.253 3.069.825 VII Thu nhip tir gép vin, mua cé phin 3 461.385 248.096 TONG THU NHAP HOAT DONG 49.062.541 45.693.301 Vil CHI PHI HOAT DONG 32 (16.038.280)—_(15.874.542) IX Loinhudn thudn tir hogt dng kinh doanh true chi phf dw phong rii ro tin dung 33.024,291 29,818,849 X Chi phi dy phong rai ro tin dung 33 (9.974.730) (6.607.278) XI TONG LOLNHUAN TRUOC THUE (MANG SANG TRANG SAU) TEMS BUST Cie thusét minh dink kem 1a phin hop thanh bdo cio ti chink hop nh nay BLESNgan hang Thuong mai Cé phin Ngoai throng Vigt Nam Mau BO3/TCTD-HN 198 TrAn Quang Khai, Quin Hoan Kiém, Ha Noi, Viet Nam_ (Bean haat theo Thong We 38 Bio co két qui hogt dng kinh doanh hop nhiit oy DEAT NNN 1 thang 12 nim 2020 (tip theo) ineaiy 31 sng 12 nim 2014) Thuyét 2020 2019 minh = Trigu VND ‘Trigu VND (tinh bay Iai) XI TONG LOT NHUAN TRUOC THUE, (MANG SANG TU TRANG TRUGC) 23,049,561 23211571 7 Chiphthué thu nhdp doanh nghigp hign hin 34() (6.081.068) (5.010.302) 8 Chi phf thué thu ninap dean nghiep hoan lat 34(b) 504.025 396.075 XI Chi phi thué thu nh§p doanh nghii (4.577.043) (4.614.227) XIII LOLNHUAN SAU THUE 18.472.518 18.597.344 XIV Loi fch cua cé dong khong kiém soat (21.207) (15.090) XVI Loi nhudn thudn cia cé déng Ngan hang 18.451.311 18.582.254 XV Laico ban trén cé phiéu (VND/cd phiéu) a5 4.470 4.406 Ha Néi, ngay 31 thang 3 ndim 2021 Nadi Hip: Nadi duyét: jeuyén Thi Thu Huong Ong Lé Hoang Tang Ba Phing Neuyén Hai Yén [lr Phé phing | Chin siich Tai chink Ké toda Ké todn Tring Céc thuyét minh dinh km la bé phan hop thanh bdo céo tai chinh hop nhat nayNedn hang Thuong mai Cé phin Ngo: 198 Trin Quang Khai, Quin Hoan Kiém, Ha Néi, Vigt Nam wong Vict Nam Mau BO4/TCTD-HN, (Ban hanh theo Thong ne 50 Bo cdo luu chuyén tién t@ hop nhat cho nim két thie we ap PO UTT-NHAN ngay 31 théng 12 nam 2020 (Phuong phip true tiép) NFA Read ee STT Chititu 2020 2019 ‘Trigu VND Trigu VND LUU CHUYEN TIEN TU HOAT DONG KINH DOANH 01 Thu nbap lai va cde khoan thu nhap twong twnhan duoc 70.063.617 6.956.606 02. Chi phi lai va ede chi phi wrong ur da tra (3.194.191) (31.567.168) 03. Thu nhap thudn wrhoat dong dich yu nhan duge 6.007.317 4.300.844 04 Chénh lech s6 tien thy thu va thyte chi tir hoat ding kinh doanh ngoai té, vang bac, ching khosn 464.399 3.068.655 05 Chi phi khac da tra (628.988) (115.005) 06 Tin thu ti ede khosin ng da duge virly, ba dip bing nguon nui ro 2.421.125 179.526 07 Tin chi tri cho nba vign va hoat déng quan ly (14.525,026) (145327 08 —Tidn ehud thu hip doanh nghiép thye: ngp trong nin (4.680317) (4.827.328) Lwu chuyén tidn thuan tir hoat dng kinh doanh ‘tude nhang thay déi vé tai san va ng hoat dong 29.528.536 26,469,418 (Tang)/gidm yé tai sain hoat dong, 09 Ce khodn tién gui va cho vay cée 18 chute tin dung khéc 4.040.576 2.189.341 10 Cac Khon vé kinh doanh chimg khodn 10.336.784 (17.562.680) 11 Cée-céng ew tai chinh phi sinh va céc 184 sin {ai ehinh khéc 98.312 17.671 12 Cée khoan cho vay khich hang (105.081.370) _(102.840.133) 13 Gidm nguén dye phong dé bi dip tn thit ede khoan cho vay (2.805.965) (4.502.397) 14 Tai sin hoat dng khic 1.613.500 (3.354.149) Tang/(giam) vé ng hogt dong 15 Cée khoan ng Chih pha va NHNN (1.188811) 1.680.491 16 Cée khoan tign gi va vay cée 16 chtte tin dung khde 29,966,748 (2.906.994) 17 Cée khoan tign giri cia khéch hang 103.662.698 126.521.1754 18 Cae khoan phat hanh gidy tw co gid (144.015) (17.572) 19 Cie khoan vin tai tra, ay thae dau tur, cho vay 18 chite tin dung chju rli ro (5.752) (3372) 20 Cie cong cu tai chinh phii sinh va ed khodn no ti chinh ke 52.031 21 Cong ng hoat dong khée 7.396.305 720.675 22 Chi tireée quy cia 16 chit tin dung (1,866,142) (1.434221) I Luu chuyén tién thudn tir hogt dong kinh doanh: 25.603.435, 25,075,832 Cée thuyét minh dink kém la bé phan hop thanh bao céo tai chinh hop nhdt nay u oe An wa wai c in| THY \€T N ee SSNgan hang Thuong mai Cé phan Ngoai thirong Vidt Nam Miu BO4/TCTD-HN 198 Tran Quang Khai, Quin Hoan Kiém, Ha Ngi, Vigt Nam (Bax bani theo Pring on 93 Bio cio lira chuyén tign t@ hop nhdt cho nim ket thic sree triey ngay 31 thang 12 nam 2020 (Phuong phap truce tiép — BEETS STT Chiti¢u 2020 2019 Trigu VND. Trigu VND LUU CHUYEN TIEN TU HOAT DONG DAU TU 01 Mua sim ti sin ¢6 dinh (3.001.902) (1.005.065) 02 Tign thu tir thanh Ij, nhugng ban tai san c6 dinh 10.569 11.589 03 Tién chi cho thanh ly, nhurgng ban tai sin cb dinh_ (3.053) 04 Titn thu dau tu, gép vén vao ede dom vj Khae 603.274 05 Tin thu cf tte va loi nhudin duge chia tir cic khoan dw tu, g6p von dai han 83.959 154.582 06 © Tién thu ti c6 tie da co quyét dinh tir nam irude - 42.989 TL —_Lawchuyén tite thudn cho hogt 4ng du tr (2.305.153) (706.447) LUU CHUYEN TIEN TU HOAT DONG TAI CHINH 01 ‘Tang von c6 phan tir phat hanh co phigu - 1.111.088 02 Thing du vén c6 phin tir phat hanh o& phigu 4.995.389 03 Cé tite da tra cho cd dong, toi nhudn da chia (2.986.115) (2.219483) TH Luu chuyén tién thudn (cho)/tir hogt dng tai chink (2.986.115) 3.886.994 TV Luu chuyén tién thudn trong nam 20.312.167 28.256.379 V Tid vi cée khodn tong duong én tai thoi diém dau nam 272.270.5385 244.014.156 VIL Titn va cac khoan twong dirong tién tai that didm enSi nim (Thuyét minh 36) 22270702: REMUS Hai Noi, ngdy 31 thing 3 ném 2021 Newer lip: Naud dye Ba Nguyén Thi Thu Huong Ong Lé Hoang Tang Sy Phé phing Chink séch Tai chinh Ké toxin Ké todn Truong Pho Téng Gidm doc Cac thuyét mink dink kém la bé phan hgp thank bao cdo tai chink hop nhdt ndyL fa) (b) Mau B05/TCTD-HN (Ban hah eo Théng nes S92 014TT-NHNN gay 31 thing 12 nem 2014) Ngan hang Thuong mai C6 phan ‘Ngoai thong Vigt Nam 198 Train Quang Khai, Quan Hoan Kiém, Ha Noi, Vigt Nam ‘Thuyét minh bio cdo tai chinh hop nhat cho nam két thiic ngay 31 théng 12 nam 2020 (Cée thuyét mind ny 1A mt bp phn hop tinh va cin duge de ktm v6i bo cd ti chfah hep nde dinh kem. Don yj bao céo ‘Thanh lip va hoat dong Ngin hing Thuong mai Cé phan Ngoai thuong Viét Nam (“Nein hing”) due chuyé ngan hang thuong mgi nh nude theo phvong dn co phin héa Ngan hing Ngoai thuong Vigt Nam duge Thii tuéng Chi 6 dai tir moe h phil phé duyét, va ede quy dinh 6 lign quan Khe etia php lust, Ngdin hang durge Nean hang Nha nue Vigt Nam (“NHNNVN”) cp Gidy phép Thanh lép va Hoat dong so 138/GP-NHNN ngay 23 thang 5 nam 2008 véi thoi gian hoat déng la 99 nam va Giay Chimg nhan Dang ky Kinh doanh 6 0103024468 do So Ké hogch v A 6 nam 2008, ma sé doanh nghiép 0100112437 duge edp doi lan thir 13 vao ngiy 16 thang 1 nim 2019. (Cae hoat dong chinh cia Ngan hang theo Quyét dinh sé 2719/QD-NHNN ngiy 27 thang 12 nam 2011, Quyét dinh s6 2182/QD-NHNN ngiy 26 thing 10 nam 2015, Quyét dinh s6 891/QD-NHNN gly 8 dhing 5 nim 2017, Quy&t dinh sé 2293/QD-NHNN ngay 31 thing 0 nim 2017, Quyét dinh 50 300/QB-NHNN ngay 21 thang 2 nim 2019 va Quyét dinh 6 2447/QD-NHNN ngiy 25 thing 11 nim 2019 sita d6i, b6 sung Gidy phép Thanh lap va Hogt dng 6 138/GP-NHNN vé ni dung hoat png cua Netn hang bao 6m huy dong va nhan tién giri ngan, trang va dai han tir ede 16 chite vaca nnhain: cap tin dung cho ede t8 chiie vA cé nhin trén cx s6 tinh chit va kha nding ngudn vén cia Nein hing; thye hign cde nghigp vu thanh ton va ngin quy va cde dich vy ngan hang khic doe NHNNVN ccho phep; thye hign dau tu vao cong ty lién ket, cong ty lién doanh va eée céng ty khvic, mua co phan, dau tw trai phidu, va mét sé host déng kinh doanh bat déng sin theo quy dinh eta phip lat; kink doanh, cung tng san phim phi sinh lai suée va phai sinh gid ca hang h6a theo quy din cua phap inh dean, cung img dich vy ngoai hdi trén thi tring trong nurée va trén té trong pham vi do NHNNVN guy dinh. Von didu Ie ‘Theo Gidy phép Thanh lap va Hoat dong s6 138/GP-NHNN do NHNNVN cap ngay 23 thang 5 nm 2008 va Gi y Ching nbn Dang ky Kinh doanh s6 0103024468 do So Ké hogch va Dau tu Thanh phé Ha Noi cép ngay 2 thing 6 nam 2008, vén digu Ig ciia Ngin hing Ia 12.100.860.260.000 dong. “Theo Gidy Chimg nhan Bang ky Kinh doanh v6i ma sé doanh nghigp 01001 12437 duoc cap déi lan th 13 vo ngdy 16 thing 1 niim 2019 va ni dung sii doi Gidy phép Thinh lip va Hoat dong sé 138/GP-NHNN cia Ngin hing Thuong mai Co phin Ngoai thong Viet Nam tai Quyét dinh s6 300/QD-NHNN ngay 21 thang 2 nim 2019 cia NHNNVN, von diéu 1¢ cis Ngan hing 12 37.088.774.480.000 ding. ‘Ménh gid m6t co phan la 10.000 ding. 31/12/2020 va 31/12/2019 S66 phiéw % ‘86 c6 phan cia Nha nude 2.774,353.387 74.80% ¢6 phan ctha c6 ding chién luge mre ngoai (Mizuho Bank Ltd., Nkét Ban) So c6 phan ctia cae cha so hitu khac 15,00% 1.20% 3.708.877.448 100% js«) (d) Nefin hing Thuong mai C3 phan Ngoai thuong Vigt Nam Miu BOS/TCTD-IIN 198 Tran Quang Khai, Quan Hoan Kiém, Ha Noi, Viét Nam (Ban hana theo Theng te 36 ‘Thuyét minh béo edo tai chinh hgp nhat nai cho nam két thie ngay 31 thang 12 nam 2020 (tiép theo) Nah 3] tide 12 man 2014) Dja diém va hé théng chi nhénh ‘Ngan hang cé try sor chinh dat tai sé 198 Tran Quang Khai, Quan Hoan Kiem, Ha Noi, Viet Nam. Tai ngay 31 théng 12 nim 2020, Ngan hing e6 mét (1) Tru sé chink, mét (1) Trig Dao tao va Phit ign ngudn nhan luc Viercombank, hai (2) Trung vam xtr Ly Gen mat, moe tram mudi sdu (116) chi nhinb trén toan quéc, bn (4) cng ty con tgi Viet Nam, ba (3) céng ty con tai nue ngodi, hai (2) cOng ty lign doanh, mt (1) cOng ty lién két, mot (1) van phong dai dign dgt tai My, mt (1) van phong dai dién d3t tai Singapore va mOt (1) van phdng dai dign dat tai thanh pho Ho Chi Minh (tai nga thang 12 nim 2019, Ngan hing e6 mét (1) Tru sé chink, m9t (1) Trang Dao tao va Pht trién nguon nhan ye Vietcombank, hai (2) Trung tim xirly tién mat, mot tram mudi mot (111) chi nhanh tren ton qude, bén (4) eéng ty con tai Vigt Nam, ba (3) cOng ty con tai nude ngodi, ba (3) céng ty lién doanh, mot (1) céng ty lién két, m6 (1) van phong dai dign dat tai MS, mt (1) van phdng dai dign «dat tai Singapore va m6t (1) van phong dai din dat tai thanh pho H6 Chi Minh), Ngan hang va cic cong ty con sau day goi chung la “Vietcombank Céng ty con, céng ty lin doanh, lién két Cong ty con Tai gay 31 théng 12 ndm 2020 vi ngay 31 thang 12 nim 2019: Tye phan von . Linh vye si hiru cia ang ty con Gidy phép hogt agng Kinh doanh _Ngin hang Céng ty TNHH Mét Gidy phép hoat dng x6 66/GP-NHNN ngay Cho thué 100% thanh vién Cho thué 31 thang 10 nam 2017 cia NHNNVN, {i chinh Tai chinh Vietcombank Céng ty TNHH Chimg — Gidy phép hoat ding s6 09/GPHDKD Chimg 100% Khoan Victcombank 24 thing 4 nam 2002 duge stta doi lan gin Khoan day nhat theo gigy phép sO. 63/GPDC- UBCK ngay 29 thang 12 ném 2017 cia Uy ban Chiing khodn Nha nude (“UBCKNN”) Céng ty Tai chinh Vigt. Ding ky kinh doanh sé $8327 ngiy 10 Dich wwtdi 100% ‘Nam tai Hong Kong thang 2 nam 1978 do Uy ban Ngan hang chinh C-Vinatico”) Hang Kéng cip Cong ty TNHH Mot Giay chimg nhan ding ky doanh nghigp s6 Nhan tién 100% thanh vign Kiéuhdi 0314633162 do So Ké hogch va Dau tw kigu hoi ‘Vietcombank ‘Thanh phd Hd Chf Minh cp ngay 20 thang 9 nim 2017 Ngin hang TNHH Gidp phep hoat dong s6 88/BOL ngay 25 Ngan hang 100% Ngoai thong Viet thing $ nam 2018 do Ngin hang Trung Nam tai Lio wong Lao cap ‘Céng ty Chuyén tién Gidy dang ky kinh doanh sé E0321392009- Chuyén tién 875% Vietcombank 6 do Chinh quyén Bang Nevada, Hoa Ky kiéu héi cp ngay 15 théng 6 nam 2009 C6ng ty TNHH Cao 6c Giéy phép dau tu so 1578/GP Cho thué 10% Vietcombank 198 théng 3 nam 1996 va sira déi Kin gan day van phong nhét ngay 1 thing 3 nam 2019 do BO Ké hooch va Dau tir cap 4Ngan hing Thuong mai Cé phin Ngoai throng Viét 198 Tran Quang Khai, Quén Hoan Kiém, Ha Ngi, Viet Nam ‘Thuyét minh bao e4o tai chinh hop nhat cho nam két thuc ngay 31 thang 12 nam 2020 (tigp theo) Cong ty lien doanh Tai ngay 31 thing 12 nam 2020: ‘Miu BOS/TCTD-HN (Bun hah theo Thing te 98 #92014 T-NHNN ngdy 20 thing 12 ndon 2014) Tye phan von Linh ye sirhitu cia Cong ty liéndoanh —_Gidy phép hoat dong kinh doanh Ngan hang Céng ty Lién doanh Gidy phép dav tw Cho thud 52% ‘TNHH Vietcombank- BO Ké hogch va 2 van phong Bonday~Bén Thinh thing 2 nim 2005 va gidy phép digu chinh lan gan day nhat x6 2438/GCNDC2/41/1 gay 28 thang 12 nam 2012 COngty Ligndoanh —Giéy_phép ‘Thanh lap va Hoa dong sé Quan lyquy 31% Quin ly Quy djutu ——O6/UBCK-GPHDQLO do UBCKNN cap dau tw Chimg khoin aay. 12 nim 3005 va gidy phép dieu ‘Vietcombank chinh tan gan day nhat s6 17/GPC-UBCK gay 9 thang 2 nam 2018 Tai ngaty 31 thang 12 ném 2019: Tye phan von Link vue shu eda Céng ty liéndoanh —_Gidy phép hoat dong kinh doanh Ngan hang Céng ty Lién doanh Giay phép dau tw sd 2458/GP do Cho thué 52% ‘TNHH Bo Ké hoach va Dau tw cap ngay 7 van phong Vietcombank ~Bonday thang 2 nim 2005 va gidy phép diéu chinh —Bén Thanh, Jan gan day nhat s6 2458/GCNDC2/41/1 ngay 28 thang 12 nam 2012 Cong ty Lién doanh phép Thanh lap va Host dong s6 Quan tyquy 51% Quan ly Quy déu tw —-06/UBCK-GPHDQLQ. do UBCKNN cap dau tr Ching khosn fy 2 thing 12 nam 2005 va gidy phép dieu Vietcombank n day nhat so 17/GPDC-UBCK gay 9 thang 2 nam 2018 Cong ty TNHH Gidy phép dau ur sé 5S/GP/KDBH do B) Bao hiém 45% Bio hiém Nhin tho Tai chinh cap ngdy 23 thang 10 nam 2008 nhin tho Vietcombank —Cardif iy phép dieu chinh lan gan day nhat sd S/GPBCI/KDBH ngay 28 thang 12 nim 2018 \s) ne oi a ne. ine(©) (a) (b) © Ngin hang Thwong mai Cé phiin Ngoai thuong Vi Mu BOS/TCTD-HN 198 Tran Quang Khai, Quin Hoan Kiém, Ha N6i, Vigt Nam (Ban hiowh theo Thang te so Thuyét minh bio cio thi chinb hop 1 cai hg 12 301) cho nim két thie ngay 31 thing 12 nim 2020 (tiép theo) een EE Céng ty lidn két Tai ngéry 31 thang 12 nam 2020 va ngdy 31 thang 12 nim 2019 Te phan von Link vue shaw cia ‘Cong ty lién két Gidy phép hoat dng, kinh doanh ~Ngin hing Céng ty Lin doanh ——_Giiay phép sO 283/GP do BO Ké hoach va Cho thué 10% Hitru han Vietcombank au tw cap ngiy 5 thing 12 nm 1991 vi vain phong —Bonday giay phep dieu chinh lan gan day nhit sb 283/GPDC4 ngiy 4 thing 3 nam 2002 6 lwong nhan vién Tai ngay 31 thang 12 nim 2020, Vietcombank e6 20.062 nhan vién (ngiy 31 thang 12 nam 2019: 18.948 nhan vién), ‘Tom tit nhimng chinh sch ké toan chit yeu ‘Sau diy la nhiing ehinh séch ké toan chit yeu duye Vietcombank dp dung trong vige lp bio edo tas chinh hop nbét nay Mue dich lp bo cdo tai chinh hyp nhat Ngan hing 6 cie cng ty con nhu duge trinh bay tei Thuyét minh 1(@), Ngan hing lap bio cio th chinh hop nndt nay nhim dap ing ede yeu cu vé cong bd thong tin, cu thé la theo guy dinh tai Thong tur s6 155/2015/TT-BTC do B9 Tai chinh ban hanh ngay 6 thing 10 nim 2015 ~ Huong din vé bé théng tin trén thi trong chimg khodn (“Thing tu 155”). Ciing theo quy dinh tai Thong tu n hang d lap bao céo tai chinh riéng cua Ngan hang cho nam ket thie ngay 31 thang 12 nim 2020 (“Bao cdo tai chinh rigng”) due phat hinh ngay 31 thing 3 nam 2021 Co sé lap bao cao tai chinh Bio céo tai chinh hep nit, duge trinh by bing Bing Vigt Nam (“VND”), duge lim tron dén hing trigu gdn nbat (“Trigu VND"), dugc 1ap theo cdc Chuan mye Ké toan Viet Nam, Ché do Ké todn Viet Nam 4p dung cho cic t6 ehite tin dyng (*TCTD”) do Nein hing Nha nurde Vigt Nam ban hin v2 cac quy dinh php ly c6 lign quan dén vige lap va tinh bay bio cdo tai chinh, Bio céo thi chinh hop nhét, ngoai trit bdo céo luu chuyén tién t8 bgp nhit, durge lép trén eo s6 din tich theo nguyén tic gia goc. Bao cao liru chuyén tién té hop nhat durye Igp theo phuong php ruc tiép. Ky ké toan nim Ky ké toan nam cita Vietcombank bit dau tir ngay | thing 1 dén ngay 31 thang 12.(d) ) aw (ii) Miu BOS/TCTD-HN (Bur ink theo Thong ne sé 492014) -NHNN gay 31 thing 12 nm 2014) Ngiin hang Thirwng 198 Trin Quang Khai, Quan Hoan Kiém, Ha Thuyét minh bio edo tai chink hop nhat cho nam két thtic ngay 31 thang 12 nam 2020 (tiép theo) Cae giao dich ngoai t¢ ‘Tat ca cée nghiép vu phat sinh duge hach toan theo nguyén t@. Cae khoan myc tién t@ c6 g6c ngoal 1G khie véi VND duge quy déi sang VND theo ty gid ip dung tai ngiiy ket thitc ky ké ton nim. Cac Khoan myc phi tién t¢ cd géc ngoai t€ phat sinh trong nim duge quy ddi sang VND theo ty gid hdi dos tai ngaiy giao dich. Cac giao dich thu nhip va chi phi bing ngoai t@ duroc hach todn bang VND tién hao cdo ket qué hoat déng kinh doanh hop nhat theo ty’ gid giao ngay tai ngay giao dich. Chénh Igch ty gid trong nim duge ghi nhgn vio bio cio két qua hoat dng kinh doanh hyp nhat tai gay ket thie ky ké toan nam. Dé lip béo edo ti chinh hop nt theo phurong php hop ahit eho fc céng ty con va theo phirong ig tién hach ton khac voi VND, sang VND theo céc ty gid giao nga 4p dung tai ngay lp bang cin di ké oan hop nhdt, béo cdo két qua hogt dOng kinh doanh hyp nh dhrac chuyén &6i theo ty gid binh quinn dp dung trong ky ké todn ndim. Chénh Igch ty gid phét sinh do chuyén doi béo cdo duge ghi nhan trén phin vin chi: si hiu trong bang cn doi ké todn hgp nhit. Neguyén tic hyp nbdt bao cdo tai chinh, Cong ty con Cong ty con 1a céng ty chiu sy kiém soat ctia Ngan hang. Su kiem soat tn tai hi Ngan hang co ‘quyen dieu hinh cae chinh sich thi chink vi hoat dng cia doanh nghigp nhm thu duge loi ich kinh 1 tr ce hoat dong cia doanh nghigp. Khi dénh gid quyén kiém sodt 66 thé xe dén quyén bo phiéu tiém nang 06 thé thyre hign duge tai thoi. diém hién tai, Bao cdo tai chinh ctia cng ty con disse bao gm trong béo cfo tdi chinh hop nit ké tr ngdy quyén kiém sodt bit dau e6 higu lye cho téi ng: quyen kiem soat cham aut. Céc s6 dw ndi b9, giao dich ya thu nhp/chi phi cua cde giao dich ni bd gitia céc cong ty con va Nein hang duoc loai trit khi lap béo cao tai chinh hop nhat. Cac chinh sich ké todn cua cde cOng ty con cling dirge thay di khi can thiét nhim dam bao tinh nhat quan véi cic chinh sich ké todn duge Ngan hang ap dung Lyi ich cita cd déng khong kiém soat 1a mOt phan Igi nhudn va gid trj tai san thuan cha cde Ong ty ‘con duoc xic dinh tong img cho cdc phin loi ich khong phai do Ngan hang so hitu mot cach tre tigp hode gidn tiép thong qua cdc c6ng ty con, Céng ty lién két va cong ty lién doanh Céng ty lién két IA cng ty mA Ngan hang 6 kha ning gay anh hiring ddng ké, nhung khong nim ‘quyén kiem soat d6i v6i ede chiah sich va host déng ciia doanh nghigp. Céngty lién doanh la céng ty mi Ngiin hang e6 quyén dong kiém sodt, duvye thiet lp bing thoa thugin hop dong va d0i hoi sw nhat tri gida ede ben Tien doanh di voi ede quyét dinh (ai chin va hoat Gong. Ngan hang dp dung phuong php vén chi sé hiru dé hach todn céc khoan dau tw yao cde cOng ty lién két va lién doanh trong bio céo tii chinh hep nhat. Nan hing hudng loi nhudn hoc chiu phan 16 trong céc céng ty lign két va ign doanh tir ngay bat dau cho t6i ngay chim dit syranh hudng dang ké hhogc quyén ding kiém soat déi v6i cae doanh nghigp nay va ghi nhdn tren bao cdo két qua host dng kinh doanh hop nhat. Néu phan séhitu cita Ng’n hing trong khodn 16 cia cdc cng ty Vign két va Tién doanh lin hon hoic bing gis ti ghi s6 cia khoan dau tu vao cde eéng ty lién két va lign doanh, Ngiin hang khéng phai tiép tuc phan anh cac khoan |6 phat sinh sau 46 tren bao cdo tai chinh hop nhat tir Khi Ngin hing cé nghia vy thy hign thanh todn ee khoan ng thay cho ede céng ty lién két vd lign 7() (g) (hy “a Negfin hang Thuong mai Cé phin Ngoai thirong Vigt Nam Mau B05/TCTD-HN 198 Tran Quang Khai, Quin Hoan Kiém, Ha N6i, Vigt Nam (Ban hink theo Thang ne sé ‘Thuyét minh bao céo tai chinh hop nhat ie cho nim két thic ngay 31 thang 12 nim 2020 (tiép theo) SESS RESIS. doanh. Cic chinh sich ké ton cia ed e6ng ty ign két va lin doanh efing diye didu chinh Khia thir nh dam bio tinh nhit quén vi efe chinh sich ké todn duge Ngan hang dp dung. ‘Tién va cc khoan twong duong tien Tién va ce khoain tirong dong tién bao gém tien mat tai quy. tien giti tai NHNNVN, tin phiéu Kho bac va cae gidy tar c6 gid ngan han khéc di v6i NHNNVN, tién gi va cho vay ede TCTD khde do han khong qué ba thang ké tt nga gui hode cho vay, cde khodn dau tw 6 thoi han thu di hoBe do han khéng qui ba thing Ké ti gay’ mua, e6 Ki ning va duge dm gitr véi myc dich d4p img céc cam két thanh todn ngin han hom lA dé dau ar hay cho céc dich khée. cho vay cdc t6 chire tin dung khac ‘Tien gui tai cae 16 chite tin dyng khac, wit tén gut thanh toan, 1a tién gui co ky han tai cae to chire tin dung vA chi nhanh ngfin hang nerde ngodi Khe o6 ky) han ti da ba thing Cho vay ede t6 chite tin dung kha 1 ede khoan cho vay e¢ k¥ han géc khéng qua mudi hai thang. ‘Tién giri thanh toan tai cde 15 chute tin dung khde duge ghi nhan theo sé dung géc. ‘Tidn gii c6 ky han va cho vay céc té chic tin dung khée duge ghi nbn theo sé dung géc tir dy phong rui ro tin dung cu thé, ‘Vige phan logi cdc khoan tién guri c6 ky han va cho vay cdc 16 chtte tin dung khde va trich lap du phang nii ro tin dung tuomg tmg durge thy hign theo quy dinh tai Thng tw s6 02/2013/TT-NHNN do NHNNVN ban hanh ngay 21 thang 1 nim 2013 quy dinh vé phan loai tai san cé, mite trich, Phuong phép trich lap dir phong ri ro va vige sit dung dw phong dé xity ri ro trong hoat dng eita {6 chife tin dung, chi nhdnh ngin hing nude ngoai (“Théng tw 02") va Thong tur s6 09/2014/TT- NHNN do NHNNVN ban hanh ngay 18 thang 3 nam 2014 vé vige stra d6i va bo sung mot s5 diéu ciia Thang tur 02 (“Thing tu 09"). Theo d6, Ngdn hang trich lap dy phong ni ro in dung cy thé cho ccc khoan tién gtti e6 ky han va cho vay eée 16 chtic ifn dung khée theo phuong php duge trinh bay tai Thuyét minh 2(h)(i), ‘Theo Thong wr 02, Nein hing Khong cl phi rch Mp dy phong chung déi véi ee khoan tdn gi va cho vay cée 16 chite tin dung khée. Cho vay khich hing Ducng’ cho vay khich hang Cho vay khach hing duge trinh bay trén bang can ddi ké toan hyp nhat theo s6 du ng bio céo. tai ngay Dy phong ri ro tin dyng cho vay khich hing duge hach toan va trinh bay mot dong riéng tén bang cn di ke ton hop nhat. Dur phong rui ro tin dung bao gém dr phong rai ro tin dung cu thé va dy phang ri ro tin dung chung \Vige phin logi ng d6i véi cdc khodn cho vay khich hing duge thye hign theo phuong phip durge trinh bay tai Thuyét minh 2¢h)(i) va vige trich lap du phong rai ro «fn dung duvge thyc higa theo quy inh tai Théng tr 02 va Thong tu 09, 18Gi) (iti) (wv) Ngan hang Thwong mai Cé phiin Ngoai thong Viet Nam Mau B05/TCTD-HN 195 Trin Quang Khai, Quin Hoan Kiém, Ha Noi, Vigt Nam (Ca han seo Thing ne sb Thuyét minh bio edo tai chinh hgp nhit me ‘cho nam két thtie ngay 31 thang 12 nim 2020 He 12 rien 2019) nea theo) Duc phing rit ro iin dung eu thé Ke tir ngay | thang 1 nam 2010, Ngan hang da dugc NHNNVN, chap thuan thu hign phan toai no dra trén phurong phap dinh tinh theo quy dinh tai Dieu 7, Quyét dinh s6 493/2008/QD-NHNN do NHNNVN ban hinh ngiy 22 thing 4 nam 2005, Tuy nhiéa, theo Thong us 02, Ngan hang phai thye hnign phan Joai no va cam két ngcai bang theo quy dinh tai Dieu 10 va Khoan 1 Biéa 11, Thong tw 02. Theo 46, trong iwéng hop kéi qua phin loai déi v5i mét khoan ng theo quy dinh tai Digu 10 via Khoan 1, Biéu 11, Thong tu 02 khic nhau thi khoan ng phai doe phan loai vao nhém cé mite 66 ri ro cao han. ‘Bat du tir ngay 1 thang I nim 2015, Ngdn hang sit dung két qua phan loai ng déi voi khéch hang do ‘Trung tim Théng tin Tin dung (“CIC”) cung cap tai thi diém phan loai dé digu chinh két qua ty phan loai ng, cam két ngoai bang. Truong hop ng va cam két ngoai bang cua khach hang duoc phan Jogi vaio nhdm ng c6 mirc dri ro thip hon nhém ng theo danh sich do CIC cung cap, Ngdin hing dic chinh ké qua phan loai ng, cam ket ngoai bang theo nhém ng dure CIC cung Dyr phdng nii ro tin dung cu thé dirge xée dinh dy trén vige sit dung efe ty Ig dy phéng sau day 4éi ‘voi Khoan ng géc sau khi tri di gid tri tai san bao dam da duro chiet khau: Ty Ie duephong Nhom | — No dit tiéu chuin 0% Nhém 2 — Ng can cht ¥ 5% Nhém 3 ~ No didi tiéu chuan 20% Nhém 4 ~ No nghi ngis 50% 100% him 5 ~ No 05 kha nang Ng xau Iai ng thage cae nhom 3, 4 va 5 ‘Tir ngiy 13 thing 3 nim 2020, Ngan hang da dp dung Thong tw 6 01/2020/TT-NHNN (“Thong ur . 01") do NHNNVN ban hanh quy dinh vé viée t6 chic tin dung. chi nhdnh ngan hang nuve ngodt ea cciu Iai thoi han tra ng, mién, gidm Iai, nguyén nhém ng nham he tre khaich hang chju anh hurong do dich Covid-19. Theo 46, d mn gbc vivhode lai trong khong thi gian tir ngay 23 thing | nim 2020 dén ngy lién ké sau 3 thing ke {ir ngay Thi twéng chinh phi céng bé het dich Covid-19, va cée Khach hang nay khOng c6 kha nang tra no diing han ng g6c vivhodc lai theo hop dong. thoa thuan cho vay da ky do doanh thu, thu ahip sut gidm boi anh huang cua dich Covid-19, thi Nain hing durge phép co cau Iai thoi gian tri. ng cho ‘cae knoan ng nay ma van git nguyen nhom ng nhur da durge phan leat tat thot diém én nha terse gay 23 thing 1 nam 2020. phi, gi ‘oi cde khdch hang c6 cdc khoan ng phat sinh ghia vu tra ng Due phong ni ro tin dung chung ‘Ngan hang trich lap khoan dir phong rui ro tin,dung chung bang 0.75% tong sb du ng duoe phan loai tir Nhém 1 dén NaGm 4 tai ngiy lar vige cuéi ciing cia quy. Rigng doi véi quy 4, dy phng ri ro ‘in dung chung duge wich lp bang 0,75% ting 96 dw ng durge phan logi tir Nhém 1 dén Nhom 4 tai ngay lam vigc cudi ciing cia thang 11 Xielino xdu ‘Theo Thong tu 02, Ngan hang sir dung dy phong rii ro dé xi ly nti ro trong cdc trang hep sau, © Khéch hang 1a ta chitc bi gidi thé, pha sn theo quy dinh etia php nat; ea nhiin bi chét, mit tich; © Cae khoan ng duge phan logi vao Nhém 5.@ a (i) (iti) Ngan hing Thuong mai Cé phan Ngoai thuong Vigt Nam Miu BOS/TCTD-HN 198 Trin Quang Khai, Quan Hoan Kiém, Ha Noi, Vigt Nam (Ban hank theo Thong ae sé ‘Thuyét minh bao c4o tai chinh hop nhat 490001417 cho mim két thie ngay 31 thing 12 nam 2020 (tgp theo) ageyshetig eer D: Cée khoan diu tw Ching khodn kinh doanh Chimg khodn kinh doanh Ia ching khodn ng, chimg khedn vén va eée ching khodn khac durge mua vi ndm gitr trong ving mét nim nhim thu loi nhudn do chénh Iéch gid CChimg khoan kinh doanh duge ghi nhin ban diu theo gid géc. Sau 46, chimg khoin kinh doanh due ghi nhgn theo gid tri thap hon gitta gid tri trén s6 sch va gid thi trurong. Lai hode 19 tir vige bin ching Khodn kinh doanh dirge ghi nhan trén bao cdo két qua heat dong kinh doanh hop nhat, Chime khodn du ne Chang khodn dav wr duge phan logi theo hai loai: chig khodn dau tw sin sang dé ban va chimg khodn dau tu gitr dén ngay do han. Vietcombank phin loai chimg Khosin dan tu tai thoi diém mu: ‘Theo Céng vin s6 2601/NHNN-TCKT do NHNNVN ban hinh ngay 14 thang 4 nim 2009, déi véi Khoan myc chimg khoan dau tu, Vietcombank dirge phép phin loa’ lai t6i da mot lan sau khi mua. Ching khiodn cw re dn sang até bdn Chimg khodn diu tw sin sing dé bin 1a chimg khodin ng, chimmg khodn vén hoi chimg khosn khée doc gitr trong thoi gian khong an dinh trudc va c6 thé duge ban khi e6 Igi. Doi voi ede chimng khesin von, don vj duge dau tw khong phai la cong.ty con, cong ty lién ket, cng ty, ién doanh ctia Vietcombank va Vietcombank khéng phai IA cé déng sing lap holic 1a déi tic chién luge, hoge 6 kha nang chi phdi nhdt dinh vao qué trinh lap, quyét dinh cdc chinh sdch tai chinh va hoat dong cua don vi nhan daw tir théng qua van ban théa thuén ctr nhin su tham gia Hi ding Thinh vin/Hai dang Quan tri/Ban Dieu han, Ching khodn diu ne giit dén ngay ado han Chime khoin diu tw gi dén ngay dio han la chimg khosin ng e6 ky han c6 dinh va ede khodn thank toda ¢6 din hoae 6 thé xde dinh duge, Vietcombank e6 y dinh va c6 kha nang nam gitt céc chung khodn nay dén ngiy do han ‘Chimng khosin dau tw duye ghi nhén ban dau theo gid g6c, bao gém céc chi phi giao dich va ede chi phicé lign quan trye tigp khdc. Sau 46, chimng khosn dau tu duge ghi nhdn gid gde duge phn b3 wir di dr phong rai ro ching khodn dau tu. Gia tri phy trOi va gid tri chiét Khau phat sinh tir vige mua cae cchiing Khosin ng durge phan bé vio bio edo két qua hoat dng kinh doanh hgp nhat theo phuong phip ding thing tinh tir ngay mua ching khodn dén ng’y d4o han cua chiing khosin d6. Ngodi ra, theo Thing tu 02 va-Théng 1109, cfc chimg khosn diu t frat phiéu doanh nghigp chur nig yét (bao gdm ca trdi phiéu do cde TCTD khéc trong nude phat hanh giao dich wren thi truong thir cap) cting drge Vietcombank phan loai ng va trich lap dur phong rit ro turmg tyr cic khoan cho vay khdch hang duge trinh bay tai Thuyét minh 2(h). Béi vai céc khoan ching khodn dau tu gid dén ngay dao han khac, dy phong rui ro duoc trich lap khi co dau higu ve sy giam gid chimg khoan kéo dai hode 6 hang chimg chic chin 1 Vietcombank khé cé thé thu hdi day do khoan dau tw. Gop vén, déu tu dai han khéc (Ce khodin du tur dai han khge thé hign ec khoan dau tu vén vio cée dom vi khdée ma Vietcombank €6 durdi 11% quyén bigu quyét va Vietcombank Ia cé dng sang lp; hoc la doi tac chién luge; hoe ‘¢6 kha nang chi phéi nhat dinh vao qua trinh lap, quyét dinh céc chinh sich tai chinh va hoat dong cia doanh ngbigp nhgn dau tw théng qua vin ban thoa thusin cir min ste tham gia H6i dng Thanh view/HQi déng Quin tri/Ban diéu hanh nhung Vietcombank khong c6 quyén kiém soat hay anh hong ding ké d5i voi don vi droe diu tw. 20@ (k) a Ngin hang Thuong mai Cé phan Ngoai thuong Miu BOS/TCTD-HN 198 Tran Quang Khai, Quan Hoan Kiém, Ha Noi, Vi¢t Nam (Ban hank theo Thong tw sé ‘Thuyét minh béo edo tai chinh hop nhat 920140 -NHNN cho nim két thie mgay 31 thing 12 nam 2020 (tip theo) ger alig eie0ls Cée khoan dau tu dai han khée bao gém chimg khoén vin, cdc khoan gop vén dau wr dai han khde cO thoi han nim git, thu hoi hoae thanh toan trén mét ndm (ngoai cdc khoan gép von, dau tu vao cOng ty lign doanh, lién két va cong ty con), ‘Cae khoan dau tu dai han khac duge ghi nhan theo gid gde trir di dur phdng giam gid cic khoan dau ww. 'B6i voi khoan du tu vao ching khodn chira niém yét, dy phong giim gid ede khoan dau tw duge Kip néut6 chite kinh té (“TCKT”) trong nurde ma Vieteombank dang so hitu tai ngay ket thic ky Ke toan nim 66 ca sércho thay e6 gid tri suy gidm so véi gif tr} du tu ctia Vietcombank theo quy dinh ciia ‘Thong tu s6 48/2019/TT-BTC do BO Tai chink ban hanh ngdy 8 thing 8 nam 2019 (Thong tw 48") ‘Theo d6, mitc trich dy phong cho khoan dau tw Ta chénh Iéch giita vém daw tu thu 1€ cia céc chi s hitu 6 TCKT nban vn g6p tai thoi diém trich Ip dy phang va vin chii sérhiu eta TCKT nhan von g6p tai thoi diém wich lip dy phong nhan (x) voi ty 1€ so how vén digu I thye gop (%e) ctia Vietcombank tai TCKT nbn vén gp tai thoi digm trich lip dy phong. Bi v6i khodin dav tr vio cchiing khodn niém yét hodc gid thi truong cia khodn dau ws duge xe dinh mpt céch déng tin cay, viée ap du phong duroc thure hign dya trén gid thi trang cia chimg khodn khi gid tri ghi s6 kin hon gid thi trudng cisa chiing. Cae hyp déng mua lai va ban lai hang chimg khodn duge bin dng thoi duge cam két sé mua lai vao mot thoi diém nhat dinh trong twong lai vin duoe ghi nha trén bio cdo tai chinh hop nat, Khoan tién nhin duge theo thoa thuan nay ditge ghi nbn nhu mét khoan di vay trén bang cn di ké ton hop nhat va phan chénh Iéch gitta gid ban va gid mua duye phan bo theo phuong phap durbng thang theo lai suat én hop déng vio béo io ket qua hoat dng kinh doanh hep nhat trong suat thai gian higu Ive etia hop dang Nhiing chimng khodn duoc mua déng thdi duoc cam két s€ ban lai vao mét thoi diém nhat dinh trong tuong lai khong duoc ghi nhin trén béo cdo tai chinh hyp nhat. Khoan tién thanh todn theo thea thuan nay dirge ghi nhn nhur mot khoan cho vay tren bang can doi ké toan hop nhat va phan chénh léch fa gid bin vA gid mua due phin bd theo phuong phap dung thing theo li suat trén hop ddng vio bio céo két qua hoat dong kinh doanh hyp nhat trong suét thoi gian higu lye cua hop déng. ‘Tai san ¢6 dinh how hinh Newvén wid Tai san cé dinh hwu hinh duge thé hign theo nguyén gia tri di hao. mon Idy ké. Nguyén gid ban dau cua ti san 06 dinh hitu hinh gém gid mua eta thi san, bao gdm thué nh§p khau, ede logi thué diu vio KhGng durgc hodn lai va chi phi lign quan irye tiép dén vige dua ti sin vo trang thdi va vj Uf hoat déng cho muc dich sir dung dy kién tai dia diém dat i san, Theo quy dinh cua Thong tu s6 45/2013/TT-BTC (“Thong tu 45") huéng dan ché 46 quan Ly, sti dung a trich khau hao ti san cé dinh do BG Tai chinh ban hanh ngay 25 thang 4 nim 2013, ti sin 6 dinh phi ddng thoi thda man ca ba tieu chun duréi day: ‘an d6; © Chae chan thu duge Igi ich kinh té tong wong lai tir vige sir dung: © C6 this gian sit dung tir 1 nd tr © Neuyén gid thi sin phai duge xde dinh mot céch tin cay va e6 gid tr tir 30,000,000 VND wo len, 21(ii) wo a Ngiin hang Thuong mai Cé phin Ngoai throng Vigt Nam Miu B0S/TCTD-HN 198 Tran Quang Khai, Quan Hoan Kiém, Ha Noi, Vigt Nam (Ban hon ho Tg us ‘Thuyét minh bao eo tai chinh hop nhit UAT NNN cho nam két thie ngay 31 thang 12 nam 2020 (tiép theo) eT ee Pela) (Cae chi phi phat sinh sau Khi Ai sin 66 din hitu hinh 43 di vao hoat ding nhur chi phi sita chia, bao durdng va dai tu duroc hach todn vao bao cio két qua hoat ding kinh doanh hep nhat eta nm phat sinh chi phi, Trg hop c6 thé ching minh mét edch rd rang cde chi phi nay lam ting Ipi ich kinh té ong twong lai dy tinh thu duge tir vige st dung tai san ¢é dinh hitu hinh virot tren mite hoat dong ti8u chun 43 durge dinh gia ban diu thi ede chi phi my duge vén héa abu mt khodin nguyén gis tang them Khdu hao Khiu hao duye tinh theo phireng php dudng thing da irén thoi gian hou dung u6e tinh cia tai Sin cco dinh hi hinh. Thai gian hity dung we tinh nhur sau: # Nha cita, vt kién tric nam * May méc, thiét bi 3-5 nam © Phyong tign van tai, trayén. 6 nam © = Tai san co dinh hitu hinh khic 4nam Tai san ¢6 dinh vo hinh Ouvén sicdune dit ‘Theo Thang tir 45, thi san cé dinh vé hinh 1a quyén sir dung dat bao gdm © Quyén sirdung dit duroc Nha muse giao c6 thu tien sit dung dat hode nhin chuyén nhuong quyén sit dung dat hop phap (bao gdm quyén sir dung dit c6 thoi han, quyén sir dung dat khéng ‘tho han); © Quyén sir dung dat thué truse ngay c6 higu Iuc cla Ludt Dat dai nam 2003 ma da tra tién thué dit cho ca thdi gian thué hoje di tra truse tién thug dat cho nhigu nim ma thoi han thu’ dat dé duge tra tién con Tai fCnhat 18 5 nam va duge co quan c6 tham guyén cép gidy chimg nhan quyén sir dung dat ‘Nauyén gid tai san e6 dinh 18 quyén str dung dit duoe x4e dinh 1a ton bo khoan tin chi ra dé c6 quyén sir dung dat hop php eng cée chi phi cho dén bi gidi phéng mat bing, san lap mit bing, 1 phi true ba (khong bao gdm cae chi phi chi ra dé xdy dymg cac cong tinh wren dat); hoae la gia tr} quyén sir dung dat nhén g6p vin. Quyén sir dung dat khong ght nhan fa tai sin cb dinh vo hinh bao gdm: © Quyén str dung dat duge Nha nude giao khOng thu tien sir dung dit; © Thue dat ira tién thué mot lan cho ca théi gian thué (thoi gian thué dat sau ngay cé higu lye thi hinh cia Luat Dat dai nim 2003, khong duge cip gidy chimg nhdn quyén sic dung dat) thi thue dat duge phan bd din vac chi phi kinh doanh theo sé thai gian thué dit; © Thue dat tra tién nam tuong ting sé @ hang nam thi tién thué dat duye hach todn vao chi phi kinh doanh trong thud dat tra hing nam. ‘Theo Thos tur 45, thi sin.c6 dinh v6 hinh 1a quyén sir dung dat lau dai c6 thu tién sirdung dat howe han chuyén nhwrong quyén st: dung dat | dai hop phap khéng duge trich khau hao. Ai voit agian ti c6 dinh v6 hinh la gi tr] quyén st: dung dat cé théi han, quyén sir dung dat thud, thoi haw hao 1a thoi gian duye phep sir dung dit cia Vietcombank.(ii) (m) (n) (0) (p) Ngfin hing Thurong mai Cé phin Ngoai thong Vigt Nam Miu BOS/TCTD-HN 198 Trin Quang Khai, Quan Hoan Kiém, Ha NGi, Vigt Nam (Bam anh theo Thing ras ‘Thuyét minh bao edo tai chinh hop nhit LUT DAA ‘cho nim két thtic ngity 31 thang 12 nam 2020 (tiép theo) agdy 31 sing 12 mcm 2014 Bain quvén, bing sing ché vit cde tdi scin ed dink v6 hinh Khiée Ban quyén, bing sang ché va céc tai san c6 dinh v6 hinh khéc durge thé hign theo nguyen gid trtr di hao mén ly ké. Céc ti san c6 dinh v6 hinh nay duoc khdu hao trong vong tit 3 dén 4 nm theo phuong phép dung thang, Tai sin C6 khac Khoan phai thu vé doanh thu ma khOng thu duge nhuririnh bay tai Thuyét minh 2(0\(iv), bi v6i cic tai san C6 Khéc Khding duce phin loai 1a t8i san c6 nitro tfn dung va da qué han thanh toiin, Vietcombank thye hign trich lép dur phong theo hucng din ciia Thong wr 48 va Thong Ww so 200/2014/TT-BIC do BO Tai chinh ban hinh ngay 22 thang 12 nim 2014 (“Théng tur 200”). Theo 446, cfc thi san C6 nay due xem xéttrich lip die phOng ri ro theo thi gian qui han hod theo dy kién tén that Khong thu hoi duge déi voi cic tai sin C6 chua dén han thank todn nhung Vietcombank thu thap duge ede bing chimg xée dink TCKT di phi sin, di mé thi tue pha ‘san, da bo tron khoi dia diem kinh doanh; doi tugng ng dang bj cdc co quan php lugt truy té, giam gitt, xét xir hoac dang thi hanh én hoac dang mac benh hiém ngheo (c6 xc nhan cua bénh vien) hoae ‘hoe khoan ng da durge Vietcombank yéu cau thi hanh sin nhumg khong thé thuc hign duge do ddi trong ng bo tron khéi noi cur tri; khoan ny da duge Vietcombank khoi kign ddi ng nhung bj dinh chi giai quyét vu dn. Ngoai trire Tho gian qua han Mite trich due phong ‘Tirtrén sdu (6) thing dén duéi mét (1) nam 30% Tir mt (1) nm dén duroi hai (2) nim 50% ‘Tir hai (2) nam dén dui ba (3) nam 10% Tira (3) nim tro lén 100% ‘DGi v6i ede tai san C6 Khée duge phin loai la thi sin cé rai ro tin dung, Vietcombank thyc higa phan Jogi ng va trich lp dy phong ri ro twong ty cae khoan cho vay khéch hang duce trinh bay tai Thuyét minh 2(h. ‘Tidn giti va vay cdc ti chute tin dung khic Tién giri va vay céc t6 chic tin dung khac duge ghi nhan theo gid gd. Tién giri cia khach hang Tién giti cla khich hang dirge ghi nhén theo gid géc. Phat hanh gidiy ta c6 gia Phat hanh giay 6 6 gid dugc ghi nhan theo gid géc va cde Khoan phan bd phy trdi hnge chiét khau li ké. Gid g6e ctia gidy ti 66 gid da phat hanh bao gim s6 tién thu durge tir vige phat hanh tri di céc chi phi trye tiep c6 lién quan den vige phat hanh 2B@ (r) (s) “ (i) (ut) (wv) Cé phin Ngogi thuong Viét Nam Miu BOS/TCTD-HN r ‘Quan Hoan Kiem, Ha Noi, Viet Nam (Ban hank theo Thing tu sb Thuyét minh bao edo tai chinh hgp nhat : ST EN ‘cho nam két thtic ngay 31 thang 12 nim 2020 (tiép theo) Se ReaD ‘Trg cip théi vite ‘Theo BO luat Lao dong Viet Nam, khi ngudr lao dong lam vige cho Vietcombank tir 12 thdng tri len Cnguidi lao dng di digu kign”) tw aguygn chim dit hop dong lao dng ciia minh thi Vieteomank phai thanh todn tién ro cp thoi vige cho nhan vien d6 t{nh dy ten sé nam 1am vige tinh dén 31 thang 12 nam 2008 va miic hiromg binh quén cia ngurii lao dng trong 6 thang lin ké true tho diém théi vige cua ngurdi d6. Trurée nim 2012, du phing tre cap théi vige duge lp trén co si mize lnong hnién tai ciia nhan vign va thoi gian ho lam viée cho Vietcombank. Ngay 24 thang 10 nam 2012, BO Tai Chinh ban hanh Thong wr s6 180/2012/TT-BTC (“Thong we 180") hurome dn xir ly ti chink vé chi try cap mat vige Tam cho ngwdi lao déng tai doanh nghigp. ‘Thong tr niy quy dinh rang khi lap béo c4o tai chinh ndm 2012, néu ngudn guy dy phong wry cap mai vige lam ctia doanh nghigp cdn s6 du, doanh nghigp phai hach tosn tang thu np khic natn 2012 vi khéng durge chuyén s6 dir quy sang nim sau sir dung. Theo dé, Vietcombank 4% ho’n nha so dv dir phong tro cép thoi vige. Vige thay déi chinh sich ké toan nay duge ap dung phi hoi to wr nam 2012, Quy khen thuéng, phic Igi Quy Khon thusng, phic loi duge irich lap ti lpi nhugn sau thud theo Neh} Quyét cia Dei héi dng C6 dong va duce ghi nhan la khoan myc ng phai ira tren bang cn d61 ké todn hyp mhat. Quy khen thurimg, phic loi durge Nan hing sti dung theo myc dich guy dinh tai Nghj dinh so 93/2017/ND-CP do Chinh phi ban hanh ngay 7 théng 8 nm 2017 (“Nghi dinh 93°) ‘Von va cde quy Co phiéu pho thong C6 phiéu pho thong durge phan loai la vn chi so-hitu. Cac chi phi phat sinh lin quan trye tiép 6% vvige phit hanh 6 phiéu phé théng duge ghi nhgn I mot khodn gidm trir vio thing dur von c6 phin trong von chai so hin, Thang dee von cé phiin Khi nhin duge vén wi ede e6 dong, phan chénh Igch gida gid phat hanh va mgnh gid ett 66 pl durge ghi nbn vao thing dur vn cd phin trong vin chu si hit. Co phiéu quy Khi Vietcombank mua lai co phiéu da phat hanh, tong s6 tién thanh ton, bao g6m cic chi phi lier quan trye tigp cho vige mua lai cé phigu, sau khi can trt ce nh hudng vé thué, s8 duge ghi giam Yao vén chu: so hou. Cé phigu mua lai duge ghi nhgn la.c6 phiéu quy va duge winh bay la mot khoan gid tri trong von chit sorhiu, Cite quy dee trie ‘Cac quy dur tri duge sir dung cho céc muc dich cu thé va duoc trich tir loi nhun sau thué ciia Ngan hang va Cong ty TNHH M61 thanh vién Cho thué Tai chinh Vietcombank (*VCBL"”) dya trén cée ty 1é qay dinh theo trinh tyr sau = Quy dur tri bé sung yén diéu Ig: 5% Io nhugn sau thué riéng cua mdi don yi. Theo quy dinh tai Nehj din 93, mie ti da cia guy nay khong vuct qua mite van diéu 18 cua Ngan hang/VCBL. * Quy dir phong tii chinh: 10% Ii nhufin sau thué riéng cua mdi don vi. Ngbi dinh 93 khong quy dinh vé mite t6i da cua quy nay’