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    Bao Cao Tai Chinh Hop Nhat Quy IV 2017

    Uploaded by

    Lê Thùy Linh
    bctc

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    Vietcombank¥ Ngan hang Thuong m: Ngoai thong Vigt Nam Bao cdo tai chinh hop nhat cho nam tai chinh két thc ngay 31 thang 12 nam 2017 va cho giai doan tir ngay | thang 10 nam 2017 dén ngay 31 thang 12 nam 2017 ‘Ngan hang Throng mai Cé phan Ngoai throng Vigt Nam 198 Tein Quang Khai, Quin Hoan Kiém, Ha NOi Thong tin vé Nein hing Giay phép Thanh lap va Hoat 49 Giay ching nhan Dang ky kinh doanh H6i déng Quan trj trong ‘Ong Nghiém Xuan Thanh Ong Pham Quang Ding Ba Nguyén Thi Ding ‘Ong Nguyén Manh Hing ‘Ong Nguyén My Hao ‘Ong Eiji Sasaki ‘Ong Pham Anh T ‘Ong Nguyén Danh Luong Gidy phép sé 138/GP-NHNN ngay 23/05/2008 ciia Théng déc Ngan hang Nha nude Vigt Nam. Quyét dinh sé 2179/QD-NHNN ngay 27/12/2011, Quyét dinh sé 523/QD-NHNN ngay 22/03/2012, Quyét dinh sé 1547/QD-NHNN ngay 06/8/2014,Quyét dinh sé 2182/QD- NHNN ngay 26/10/2015, Quyét dinh sé 95/QD-NHNN ngay 18/01/2017, Quyét dinh s6 891/QD-NHNH ngay 08/05/2017 va Quyét dinh sé 2293/QD-NHNN ngay 31/10/2017 cha Ngan hang Nha nurée vé vige sita ddi, bd sung Gidy phép vé n6i dung hoat déng ciia NH TMCP ‘Ngoai thuong Vigt Nam fay chimg nhan dang ky kinh doanh voi ma sé doanh nghigp 0103024468 do So Ké hoach va Dau tu Thanh pho Ha Néi cap ngay 2 thang 6 nfm 2008, ma s6 doanh nghigp 0100112437 cap déi lan 12 ngiy 16 thang 12 nam 2016. A tai ngay phat hanh béo edo tii chinh hgp nhat Cha tich Bé nhigm ngay 1 thang 11 nam 2014 ‘Thanh vién Bé nhigm lai ngay 25 thang 4 nam 2013 ‘Thanh vién hhigm ngay 25 thang 4 nam 2013 Thanh vién BG nhigm ngiy 26 thang 12 nam 2014 Thanh vién higm ngay 28 thang 04 nam 2017 ‘Thanh vien higm ngay 28 thang 04 nam 2017 Thanh vi BG nhiém ngay 28 thang 04 nam 2017 ‘Thanh vién Neh huru tir mgay 1 thang 11 nm 2017 Ban Didu hanh trong ky va tai ngay phat hanh bao cdo tai chinh hgp abit ‘Ong Pham Quang Ding Ong Dao Minh Tuan Ong Dao Hao Ba Truong Thi Thay Nga ‘Ong Pham Manh Thing Ba Nguyén Thi Kim Oanh Ba Dinh Thi Thai Ong Eiji Sasaki Ba Phiing Nguyé Ong Lé Quang Vinh Ong Nguyén Danh Luong Téng Giam déc Bé nhigm ngay | thang 11 nim 2014 Pho Téng Gidm dée B6 nhigm Iai ngay 15 thing 6 nim 2017 B6 nhigm lai ngay I thang 8 nim 2015, Pho Tang Gi dc Kéo dai thai gian gitychite vy tir ngay 1 thang 12 nim 2017 Bé nhiém ngay 10 thang 3 nam 2014 Bé nhigm ngay 26 thang 12 nam 2014 BO nhigm ngay | thang 6 nam 2015 Bé nhigm ngay 15 thang 12 nim 2017 Bé nhigm ngay 15 théng 12 nam 2017 Pt Bé nhigm ngay 15 thang 12 nam 2017 Phé Téng Giém déc Nghi huu tir ngay 1 thang 11 nam 2017 Pho Tang Gidm 4 Pho Tong Gidm dé Pho Téng Giém 46 Pho Tong C Ban Kiém soat trong ky bao cdo va tai ngay phat hanh bao céo tai chinh hyp nhat Ba Truong Lé Hién Ba La Thj Hong Minh Ba Dé Thi Mai Huong Ba Va Thi Bich Van Ké toan trong Truéng ban B6 nhigm lai ngay 25 thang 4 nim 2013 ‘Thanh vién Bé nhigm lai ngay 25 thang 4 nam 2013 ‘Thanh vién Bé nhiém lai ngay 25 thang 4 nm 2013 ‘Thanh vién Bé nhigm lai ngay 25 thang 4 nam 2013 ‘Ong Lé Hoang Ting, Bé nhigm ngay 15 thang 12 nam 2017 thuong Vigt Nam Miu Bo2wTCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hanh theo Thong te49/2014/TT- Bang cn d6i ké todn hgp nhat tai ngay 31 thdng 12 nim 2017 _ NHNNngay 31thang 12 ném 2014 cia Thing abe Ngan hing Nha medic Vigt Nam) Ngan hang Thuong mai CB phn Ngo Dai gn theo phapluat_—Tirngiy ! thang 11 nam 2014 Ong Nghiém Xuan Thanh Chite danh: Chi tich Hoi dong Quan Nguoi duge dy quyén ky Tir ngay 15 thang 12 nam 2017 bao cdo tai chinh Ba Phiing Nguyén Hai Yén — Chite danh: Phé Téng Giam déc Try sé chinh 198 Tran Quang Khai Quan Hoan , Ha NGi, Viét Nam 4 Ngfn hang Thuong mgi Cb phin Ngogi thyong Vigt Nam 198 Tran Quang Khai, Quén Hoan Kiém, Ha NO Bing cin d8i ké ton hop nbdt ei nay 31 thing 12 nm 2017 wnenaie oe TAISAN Tien m§t, ving bac, dé quy Tién giti tai Ngan hang Nha nue Vigt Nam Tidn giti tgi va cho vay eke t8 chite tin dyng khic Tien git tai ede t chite tin dung khéc Cho vay cdc t6 chute tin dung khée Dy phong rai ro Ching khoan kinh doanh CChimg khodn kinh doanh Dy phong ri ro chimg khodn kinh doanh Cée cng cy tai chinh phai sinh va cae tai san tai chinh khée Cho vay khach hang, Cho vay khach hang ‘Dir phong ri ro cho vay khdch hing CChimg khoan dau tr sin sing d8 ban CChimg khoan dau tu git dén ngay déo han Dy phong rai ro chimg khoan du tr Gop vén dau tu dai han Vén g6p lién doanh ilu tu vdo cOng ty ign két au tu dai han khae Dy phong giam gid dau te dai han Tai sin e6 dinh Tai san 66 dinh how hinh Nguyen gié Hao mén tai san e6 dinh Tai san 06 dinh v6 hinh Nguyen gid . Hao mn tai san e6 dinh Tai sim C6 khie (Cac khodn phai thu (Cac khoan lai va phi phai thu ‘Tai sin thué TNDN hodin lai “Tai sin C6 khae Cae khodn dy phang ri ro cho ede tai sin C6 nidi bang khiéc TONG TAI SAN CO Miu BO2a/TCTD: (Ban hiinh theo Thong tw49/2014/TT-NHNNngay | 3lthang 12 nam 2014 cia Thdng abe Ngan hang Nha mace Viet Nam) Thuyée minh 18 10 1) i) 11) 4@ 14(b) 14) 311272017 ‘Trigu VND 10.102.861 93.615.618 232.921.600 158,991,542 73.930.058 9.669.032 9.750.243 (81.211) 832.354 535.321.403 543.434.459 (8.113.056) 129.952.271 34.688.298 95.404.020 (140.047) 3.847.232 855.572 10.434 2.105.966 (24.740) 6.162.232 4.197.923 9.702.078 (5.504.155) 1.964.309 2.606.776 (642.467) 13.210.780 4.605.310 6.025.655 5.548 2.576.282 (2.015) 1,035,335.383 31/12/2016 Trigu VND (trinh bay Iai) 9.692.053 17.382.418 151.845.$70 103,236,053, 48,609,517 4.233.529 4.271362 37.833) 230.688 452.721.687 460,808,440 (8.086.753) 131,771,107 51,931,950 80.019.284 (180.127) 3.627.814 803.098 9.645 2.829.418 (14.347) 5.729.637 3.726.000 8.632.207 (4.906.207) 2.003.637 2.603.156 (599.519) 10.700.615 2.958.093 5.791.137 1.943 1.950.379 (937) 787.935.088 Cac thuyét minh dinh kém la b6 phan hop thanh cdc bao cdo tai chinh hop nhat nay. Nein hing Thuong mai Cé phan Ngogi thuong Vigt Nam 198 Trin Quang Khai, Quan Hoan Kiém, Ha Noi Bing cin di ton hyp nht ti nghy 31 thing 12 nim 2017 (tiép theo) B _ NQPHAITRA VA VON CHU SO HOU 1 fe khoan ng Chinh phi va NHNN Vigt Nam Il Tin gitiva vay ede td ehite tin dyng khaic 1 Tin git cua ede 06 ehie tin dung khde 2 Vay ede té chite tin dung khée IL Tién giricia khéch hang bn ti rg, uf thie du tu, cho vay TCTD ehju V Phat hanh gify ti €6 gid VI Cae khoan ng khie Cac khodin 18, phi pha tra Thu TNDN hoan lai phai tra ‘Céc khodin pha trd va cng ng khée TONG NQ PHAITRA Hl Vén va cde quy Vén cia t6 chite tin dung Von diéu Ib Van khéc Quy cia td chife tin dung, Chénh Iéch ty gid hii doai Chénh lech dan gid lai Loi nhugn chura phan phéi Loi nhuéin dé lai nam traeéc Loi nhuin ndm nay Loi ich 8 dong thiéu sé sin aos usuncs—< TONG VON CHU SO HOU TONG NO PHAITRA VA VON CHU SO HOU Miu BO2a/TCTD (Ban hah theo Thong tw49/2014/TT- NHNNngay 31thdng 12 ndm 2014 cia Thing déc Ngan hing Nha mesic Vigt Nam) Thuy 31/122017 minh Trigu VND 15 171.385.068 16 66.942.203 35.803.878 1.138.325 uv 708.505.517 23.153 19 18,214,504 20 16.198.236 20(a) 8.467.337 20.052, 20(b) 7.110.847 981.268.681 36.021.931 35.977.686 44.245 5.915.999 94.486 83.285 11,861.673 2.774.297 9.087.376 89.328 $4.066.702 211.035.335.383 31/12/2016 ‘Trigu VND. (trinh bay Iai) 54,151.413 72.238.405 53.282.230 18.956.175 590.451.344 10,286.376 12,661.994 6.454.174 18.461 6.189.359) 739.789.532 36.022.846 35.977.686 45.160 5.936.667 84.245 83.285 5.874.992 1.204.902 4.670.090 143.521 48.145.556 787.935.088 Céec thuyét minh dinh kem la 66 phan hop thamh céc béo cdo tai chink hop nhdt nay. Negi hang Thuong mai Cé phin Ngoai thuong Vigt Nam Miu Bo2a/TCTD 198 Trin Quang Khai, Quan Hoan Kiém, Ha Noi (Ban hinh theo Thang e19/2014TT- Bang cin dbi ke ton hop ntti nghy 31 thing 12 nim 2017 NANNngiy 3T0hang [2 ndmn 2014 cia (tiép theo) Théng déc Ngan hang Nha muse Viet Nam) Thuyé = 34/122017-——4/1272016 minh Trigu VND Trigu VND (trinh bay Iai) sTT CAC CHi TIEU NGOAI BANG CAN DOI KE TOAN 1 Bao lanh vay von 265.179 222.549 2 Cam két trong giao dich héi doa 74.729.089 24.605.699 Cam két mua ngoai 18 8.223.247 9.019.812 Cam két bn ngoat té 6.505.842 15,585.887 3 Cam két trong nghiép vu thu tin dung 45.239.213, 43.914.997 4 Bao lanh khde 51.953.402 36.670.024 3 Cam két khac 284.135 63.624 Ha Noi, ngézy 19 thang 01 nam 2018 ” Nawei lap Ngudi duyét: n Ba Nguyén Thi Nage Anh GAN Hing. Kua: of Pin Phd phong Téng hop va Ché d6 ke todn Ké todn truéng Cée thuyét minh dinh kém la 66 phan hop thank cdc bdo cdo tai chink hop nhdt nay. Nef hang Thuong mai Cé phn Ngoai thong Vi 198 Tran Quang Khai, Qugn Hoan Kiém, Ha NG Nam Miu Bo3a/TCTD (Ban hanh theo Thong w49/2014TT- Bio céo két qua ho9t dong kinh doanh hop nhit cho nim ti NHNNagdy 3 thang 12 nim 2014 ciia chinh két thde ngay 31/12/2017 vA cho giai dogn tir ngay Thing déc Ngan hang Nha mee Viet Nam) 01/10/2017 dén ngay 31/12/2017 Thuyée ee Quy v Lay ké tirddu nam Namnay Namtruée Nimanay Nam truée Trigu VND Trigu VND Trigu VND (trinhbiy la) Trig VND (trinh bay I) 1 Thu nhap lai va ede Khoa ‘thu np tuong ty 2312347054 10.237.682 46.158.768 37,718.21 2 Chi phi lai va cdc chi phituongty 24 = (6.570.271) (5.350.856) (24,221.23) (19.185.461) 1 Thu nhgp tai thuiin 5.776.783 4.886.826 21.937.545_18.532.750 3 Thunhip te hoat dong dich va 1515561 1.251.184 5.381.073 4.326.483 4 Chiphitrhoat ding dich va (939.659) (725.830) (2.839.943) (2.219.778) MH Liiehuin tir hogt dong djeh vy 25 575902 -§28.354 2.541.130 2.106.705 ML Lai thudn tir hogt dong kins doanh ngogi héi 2% 332081 283.943 2.042.418 1.850.118 1 Lav ehuin tir mua bin ching Khoi kinh doanh n 87.216 110.683 476.400 «495.768 V Lai thud tir mua ban ching khodn dw tw 28 (13201) 44.618) (19.742) (89.416) 5S Thunbgp ti hogt dong khée 714250955312 2395.832 2.294.727 6 Chi phi hoat déng khac (108.314) (192.642) (256.298) (376.349) Vi Lai thudn tir hogt dng kde 1» 605.936 762.670 2.099.534 —_1.918.378 VH ‘Thu nhgp ti-g6p vén, mua cé phan 30 164.438 19.707 325.767 71.556 VIL Chi phi hogt ang 31 QA434484) 2.497.389) (1.867.536) (0.939.012) IX Loi nhugn thudn te hogt agng inh doant trusc chi phi dy phong rai ro tin dyng 5.094.671 4.107.176 17.538.516 4.946.847 X Chi phidy phong rai ro tin dung 32 (1.691.913) (1.855.130) (6.198.415) (6.368.707) XI Tang lpi nhugn truse thué 3.402.758 2.252.046 11.337.101 8.578.140 Cée thuyét minh dinh kém la 66 phan hop thanh cdc béo edo tai chinh hop nhdt nay. Ngfin hang Thong mai Cé phan Ngoai thuong Vigt Nam Miu B03a/TCTD 198 Trdn Quang Khai, Quin Hoin Kiém, Ha Noi (Ban hainh theo Thing te49/2014/TT- Bio cdo két qua hoat dng kink doanh hop nhat cho nam tai NHNNngay 3Tthang [2 ndm 2014 cia chinh két thie ngay 31/12/2017 va cho giai dogn tir ngay Thing dée Ngan hang Nha mute Viet Nam) 01/1072017 dén ngiy 31/12/2017 (ip theo) Thuyét Quy IV Lay ké tir dau nam minh Nanay Namtruée Nim nay Nam truée ‘Trigu VND = Trigu VND = Trigu VND Trifu VND (rink bay ta) (tein bay ta) 7 Chi phi thué TNDN ign hanh (676.773) (426.614) (2.233.808) (1.683.093) 8 Chi phi thué TNDN hai lai 1818 (1.060) 3.605 : XI Chi phi thué TNDN (614955) (427.678) (2.280.203) (1.683.093) XII Loi nhugin sau thué 2.727.803 1.824.372 9.106.898 6,895,047 XIV Loi ich cita cd déng khong kiém soat (6.824) (6.507) (19.522) (19.276) XV Loi nhugn thuan trong ky phan bé cho c6 dong ciia Rein hing 2720979 LSITRGS 9.087.376 6.875.771 XVI Laico bin trén cd phigu (VND) = 22 156 172 2.526 1.578 Har Noi, ngay 19 thang 01 ndm 2018 Newai lap: Ba Nguyén Thj Ngoc Anh Ong Lé Hoang Tang Phé phong a . Tang hop va Ché d6 ké todn Ké todn wring Phi Téng Gidm déc Cie thuyét minh dinh kém la b6 phan hop thanh cc béo céo ‘ai chink hop nhét nay: Ngan hang Thuong mai Co phén Ngoai thuong Vigt Nam Miu BO4a/TCTD. 198 Trin Quang Khai, Quan Hoan Kiém, Ha Noi (Ban hanh theo Thong twe49/2014/TT- Bio cio hvu chuyén tiént@ hgp nhdt cho nam tai chink NHWNrgdy 3lthing 12 nam 2014 cia ét thie ngay 31 théng 12 nam 2017 Thing déeNgan hing Nha muéc Vigt Nam) Thuyét Nam minh Két thie 31122017 31/12/2016 ‘Trigu VND Trigu VND LUU CHUYEN TIEN TU'HOAT DONG KINH DOAN 1 Thu nap Iai va ede khodin thu nip twomg ty nhgin duge 45,928,052 36.779.872 2 Chi phi lai va cae chi phi tuong tu da trd (2.219.681) —_(17.717.796) 3 Thu nhdp tir hoat dng dich vu nhan durge 2.541.130 2.106.705 4 Chénb lech s6 tign thre thu tir hoat dng kinh doanh (ngoai @, vang bec, chimg khodn) 2.536.281 2.488.711 5 (Chi phi)/Thu nhap khde . (90.712) (209.799) 6 Tién thu céc khoan ng 48 duge xir ly x6a, bi dp bang, rnguén ri ro 2.185.100 2.121.544 7 Tin chi tra cho nhan vien va hoat dng quin ly céng ve (10.491.363) (9.305.422) 8 Tién thué thu nhdp thye nop trong ky 34 (2.082.462) (1.739.934) Tién thudn tic hogt dng kinh doanh trude nhiing thay déi vé tai sin va von lua dng 18:306.345 14,523,881 (Paing)/Giim vé ti sin hoat ding 9 Cée khoan tién, vang gti va cho vay cde t6 chite tin dung. (81.076.030) —_(12.195.279) 10. Cac khodn vé kinh doanh chimg khosn 20.433.503 —_(31.805.807) 11 Cae céng ey tai chinh phai sinh va cac tai sin tai chinh (601.696) (230.030) 12 Cae khodin cho vay khich ha 13. Gidm ngudn dy phong dé ba dap tén that ede khodn cho vay khach hang (6.207.924) (7.403.039) 14 Tai san hoat dong khée (2.362.880) (203.801) (82.626.019) (73,085.53!) ‘Ting/(Giam) vé céng ng hoat déng 1S Céc khoan ng Chinh pha va NHNN 117,233.65 12.671.860 16 Cc khoan tign giti, tién vay cde t6 chite tin dung khac (5.296.202) 103.024 17 Cac khoan tin got cia khéch hang, 118.054.173 89.288.794 18. Cée khodn phat hanh idy ti 06 gi 7.928.128 7.807.306 19 Cae khoan vin tai tro, dy thac, dau tu cho vay 16 chite tin dung ehju rai ro 23.153 - 20 Cong ng hoat dong 1.605.632 (1.231.890) 21 Chitirede quy cia té chite tin dung (1.142.385) (1.199.774) 1 Tién thudn tir/(sir dung cho) hogt dong kinh doanh 104.271.4853 (2.960.286) Céc thuyét minh dinh kém la 66 phan hop thanh cée bdo cdo tai chink hop nhdt nay. Neda hing Thuong mai Cé phn Ngoai thuung Vigt Nam Miu BO4a/TCTD 198 Trin Quang Khai, Quin Hoin Kiém, Ha NOi (Ban hainh theo Théng e49!2014/TT- Bio céo lu chuyén tiga hgp nhdt eho nim tai chink _NHNNngay 3 hing 12 ndm 2014 cia Et thiie ngay 31 thang 12 nfm 2017 (iép theo) Thing déeNgn hang Nha mae Viet Nam) Thuyét Nam Nam h Kt thie Két thic 3112/2017 31/12/2016 Trigu VND Trigu VND (trinh bay Iai) LUU CHUYEN TIEN TU HOAT DONG BAU TU | Mua sim tai sin © dinh ; (1.139.976) (1.272.248) 2. Tign thu tir thanh Iy, nhurgng ban tai san ¢6 dinh. 7.542 7.206 3 Tign chi tir thank IY, nhugng bain tai sin cé dinh (2.396) (1.762) 4 Tién thu dau tw gop vin vao cae don vi khae 265.688 12.540 5 Tién thu ¢6 tte va loi nhudn duge chia tir ede khodn liu tu, g6p vén dai han trong ky 173.380 24,549 6 Tin thu ti 08 tke 48 c6 quyét dinh tra c6 tte ndim trade - 713 I Tién thudn (sir dung cho) hogt déng ddu tr (695.762) (1.222.592) LUU CHUYEN TIEN TU HOAT BONG TAI CHiNH 1 Cé tire tré cho €8 dong (2.878.215) (2.665.020) TIE Tién thuan (sir dung cho) hoat dong tai ehinh (2.878.215) (2.665.020) TV Lum chuyén tién thudn trong nim 100.697.476 (6.847.898) V_ Tién va cae khoan trong duong tién tai thoi diémdiunim 33 — 157.564.955 164,412,853 VI Tién va cde khoan tong duong tién tai thoi diém cudiniim = 33 -258.262.431. 157,564,955 Ha N6i, ng iy 19 thang 01 néim 2018 Nauti lap: Ba Nguyén Thi Ngoc Anh Ong Lé Hoang Ting, rf Ue | Phé phong | Ting hop va Che dé ké odn Ké todn tring Tang Gidm ade Céic thuyét minh dinh xém la b6 phén hop thanh cdc béo cto tai chinh hop nhat nay. (b) © Ngdn hing Thuong mai Cé phn Ngogi thyong Vigt Nam Mau BoSa/TCTD 198 Tran Quang Khai, Quin Hoan Kiém, Ha NOi (Ban hitnh theo Thing e49/2014/TT- Thuyét minh bio céo ti chink hop mht cho nam tai chinh NHINNngiy 3¢hing 12 nam 2014 cia dt thie ngiy 31 thang 12 nim 2017 Téng dé Nigin hang Nha mse Viét Nam) Cac thuyét minh nay [a b6 phan hgp thanh va cn duge doc dang thoi véi bao cdo tai Don vi bao cio ‘Thanh lip va hoat dong Ngan hang Thuong mai Cé phan Ngoai thyong Vigt Nam (“Ngan hang”) duge chuyén 4éi tir ngan hing thyong mai nha nurse theo phurong an c6 phan héa Ngan hang Ngoai thuong Vigt Nam duge Tha tuéng Chinh pha phé duy@t va cée quy dinh e6 lién quan khde cia phép lust, Ngén hing duge Ngan hang Nha nude Vigt Nam (*NHNN") edp Gidy phép Thanh lap va Hoat dng s6 138/GP-NHNN nedy 23 thing 5 nam 2008 v6i thi gian hoat dng la 99 nam va Gidy Chimng nhdn Dang ky Kinh doanh s6 0103024468 do Sé Ké hogch va Bau tu Thanh phd Ha Noi cép ngiy 2 thang 6 nam 2008, ma s6 doanh nghigp 0100112437 cap déi lin 12 ngay 16 thang 12 nim 2016 ‘Cée hoat déng chinh cia Ngén hing theo Quyét dinh s6,2719/QD-NHNN ngay 27 thing 12 nam 2011, Quyét dinh s6 2182/QD-NHNN ngiy 26/10/2015, Quyét dinh s6 891/]QD-NHNN ngiy 08/05/2017 va Quyét dinh s6 2293/QD-NHNN ngiy 31/10/2017 sira di, bd sung Gidy phép Thanh lép va Hoat dng 86 138/GP-NHNN ve ni dung hoat dong cia Ngan hang bao gdm huy dong va nhén tién giri nein, trung va dai han tir céc 18 chire va c4 nhan; ep tin dung cho céc t6 chire va c& mhan trén co sé tinh chat va kha ning ngudn vin cia Ngan hang; thyc hign cée nghiép vy thanh toan va ngin quy va cée dich vu ngan hang khac duge NHNN cho phép; thye hign dau tu vio cng ty Tién két, c6ng ty Tién doanh va céc c6ng ty khéc, mua cé phan, dau tu tréi phiéu, va mét s6 hoat dng kinh doanh bat dong san theo quy dinh ca phap Iugt; kinh doanh, cung tmg sin phim phai sinh lai suat theo quy dinh cia phap luat; hoat dong mua ng; kinh doanh, cung img dich vu ngoai héi trén thi truémg trong nude va trén thi trurng quée té trong pham vi do Ngan hing Nha nude quy dink. Von diéu le ‘Theo Giay phép Thanh lap va Hoat dong s6 138/GP-NHNN do NHNN cép ngay 23 thang 5 nam 2008 va Gidy Chimg nhan Dang ky Kinh doanh s6 0103024468 do Sé Ké hogch va Bau tr Thanh phé Ha Noi cap ngiy 2 thang 6 nam 2008, von diéu Ié cite Ngan hang la 12.100.860.260.000 dng. Theo Gidy Ching nhian Dang ky Kinh doanh v6i mai sé doanh nghigp 0100112437 cap di lan 12 ngay 16 thing 12 nam 2016 va ndi dung sita d6i Gidy phép thanh lap va hoat dong s6 138/GP-NHNN cia Ngan hang TMCP Ngoai thong Vigt Nam tai Quyét dinh s6 95/QD-NHNN ngay 18 thang O1 nam 2017 cua Ngan hang Nha nuée, vin diéu Ig cia Ngan hang la 35.977.685.750.000 dng. Ménh gid cia mot cd phan 14 10.000 dong. 31/12/2017 31/12/2016 Sb cb phiéu ‘85 eb phiéu % $6 ¢6 phin cua Nha nude 2.774,353.38777,10% — 2.774,353.38777,10% 86 c6 phin cia ¢8 déng chién huge nude ngoai (Mizuho Bank, Ltd) 539.668.502 15,00% $39,668,502 15,00% 6 06 phan ciia cde chu sé hitu khie 283.746.686 7,90% —283.746.686—7,90% 3.597.768.8575 100% — 3.597.768.575 100% Dia diém va hé théng chi nhanh Naan hang cé try s6 chinh dat tai sé. 198 Tran Quang Khai, Quan Hoan Kiém, Thanh phé Ha N6i. Tai ngay 31 thang 12 nim 2017, Ngan hang c6 m6t (1) Tru sé chinh, mOt (1) Trung tim Dao tao, mot (01) Trung tam xir Iy tién mat va mot trém linh mét (101) chi nhanh trén toan qudc, bén (4) cng ty con tai Vigt Nam, hai (2) céng ty con tai nude ngoai, ba (3) céng ty lién doanh, mgt (1) cong ty ign két; mot (1) van phong dai dign dat tai Singapore va mot (1) vain phong dai dién tai TP. Hé Chi Minh, Ngan hang va cae cng ty con sau day goi chung la “Vietcombank”. (d) © Ned hing Thuong mai Cé phn Ngogi thyong 198 Trin Quang Khai, Quin Hoan Kiém, Hi NOi igt Nam Thuyét minh bio céo tai chink hyp nhdt cho nam tai chinh Et thie ngiy 31 thing 12 nam 2017 (tgp theo) Cong ty con Céng ty con Miu B0Sa/TCTD. (Ban hanh theo Thang ne 49/2014/TT-NHNN nngay 31 thing 12 nam 2014 cia Thing abe Ngdn hing Nh nari Vigt Nam) ‘Nam THe Linh ve so hituedia Gilly phép hoat dong kinh doanh Ngan hang Céng ty TNHH métthanh iy _phép hoat dong sé 0S/GP- Cho thué 100% vign cho thué Tai chinh —- CTCTTC ngiy 25 thang 5 nam 1998 tai chinh Vietcombank cia NHNN ‘Céng ty TNHH Gidy phép — hoat «dong sé. Chtmg 100% \ing khoén Vietcombank 09/GPHDKD ngay 24/04/2002 sira_khodn di lin cudi theo gidy phép sé 25/GPDC-UBCK ngay 11/06/2013 ca Uy ban Ching khon Nha nude ‘Céngty TNHH Vietcombank —Gidy phép dau tu sé 1578/GP ngay Cho thué 10% Tower 198 30. thing 5 nam 1996 va sé van phong 1578/GPDCI ngay 18 thang 4 nam 2006 do BO Ké hoach va Dau tu cép ‘Céng ty TNHH T Dang ky kinh doanh s6 0226 do Uy Dich vy 100% ban Nan hing Héng Kong cdp ng’y 43; oh 07/03/1978 va Ban sira di lan | cdp “chink ngay 03/11/1992 va Ban sita d 2 cap ngay 19/09/1995 Céng ty Chuyén tién Gidy ding ky kinh doanh sé Chuyéntién ——87,5% Vietcombank £0321392009-6 do Chinh quyén kiéu héi Bang Nevada ky ngiy 15 thing 6 mam 2009 ‘Céng ty TNHH mét thanh Giay chimg nhan dang ky doanh 100% vién Kiéu hi Vietcombank 6 hong nhan vién nghiép 0314633162 do So Ké hogch va Bau tw Thinh phd Hd Chi Minh cép ngiy 20 thang 09 nam 2017 Tai ngiy 31 thing 12 nim 2017, Vietcombank c6 16.227 nhan vién (ngiy 31 thing 12 nam 2016: 15.615 nhan vien), (a) (b) © @) Ngan hang Thuong mai Cé phan Ngoai thuong Vi Mau B0Sa/TCTD 198 Tran Quang Khai, Quin Hoan Kiém, Ha N (Ban hiinh theo Thing te 49/2014/TT-NEINN ‘Thuyét minh bao cio tai ehinh hyp nhdt cho nm tai chinh ‘ng 31 thing 12 ndm 2014 cia ket thie ngay 31 thang 12 nim 2017 (Jip theo) Thing tbe Nedin hang Nhs msc Viée Nam) Tom tat ede chinh sich ké toan chit yu Sau diy la nhiing chinh sch ké toan chit tai chinh, ju durge Vietcombank 4p dung trong vige lap ede bao eéo Mue dich lap bao cao tai chinh hyp nhit ‘Ngan hang cé céc céng ty con nhu duge trinh bay tai Thuyét minh 1. Ngan hang da lap bao cdo tai chinh hgp nhat nay nham dap img cdc yéu cdu vé cng bé théng tin, cy thé la theo quy dinh tai Théng tw sé 155/2015/TT-BTC do BO Tai chinh ban hanh ngay 6 thang 10 nam 2015 - Huéng dan vé viée céng bé théng tin trén thi tru’mg chimg khodn, Cing theo quy dinh tai thong tu nay, Ngan hang da lap bao e4o tai chinh rigng cia Ngan hang cho nam ti chinh két thie ngay 31 thang 12 nim 2017 (“Bao céo tai chinh rigng”) phat hanh ngay 19 thang 01 nam 2018. Cosi lip bio céo tai ehinh Baio cdo tai chinh hgp nhat, trinh bay bang Dong Vigt Nam (“VND"), duge lam tron dén hang trigu gan nhat (“Trigu VND"), duge lap theo cac Chuan myc Ké toan Vigt Nam, Ché d6 Ké todn Vigt Nam 4p dung cho cdc Té chi tin dung (“TCTD”) do Ngan hing Nha nuée Vigt Nam ban hanh va cdc quy dinh phap ly 06 lign quan dén vige Ip va trinh bay béo cdo tai chinh, Céc bio cao tai chinh hop nhat, trir béo cdo Iuu chuyén tién t8 hp nhat, durge lp trén ca sé dén tich theo nguyén tic gid gc. Bao cdo hu chuyén tién té hop nhat durge lip theo phuong phap tryc tiép. Ky ké toan Ky ké ton nam cia Vietcombank bit dau tir ngay 1 thang | dén ngay 31 thang 12. Cae giao dich biing ngoai té Theo hg théng ké ton cia Vietcombank, tit c@ cde nghiép vu phat sinh durge hach toan theo nguyén 18. Cac khodin muc ti sin va ng phai tra c6 gée tien t@ Khe voi VND duge quy di sang VNDtheo ty gid lién ngan hang tai ngay két thc ky ké ton. Cac khodn myc phi tién t8 co gdc ngoai té phat sinh trong ky dure quy déi sang VNDtheo ty gi hdi dodi quy dinh tai ngay giao dich. Cac giao dich thu nhap va chi phi bing ngoai t@ duge hach toan bing VND trén béo cdo két qué hoat déng kinh doanh hop nhat theo ty gia mua ban giao ngay tai ngay phat sinh giao dich. Chénh lgch ty gia hoat dong kinh doanh ngoai té trong ky duge ghi nhan vao khoan muc “Chénh Iéch tY gid hoi doai” thuge vin chi sé hitu va duge két chuyén vio béo cdo két qua hoat dong kinh doanh hop mhat tai ngay lip bao céo tai chink, Dé lip bao cao tai chinh hgp nhat theo phuong phdp hgp nhat cho cdc céng ty con va theo phuong php. chii sé hitu cho cac céng ty lién doanh va céng ty lién két, cae tai sin, cOng ng va vén cia cfc céng ty nay duge chuyén déi sang VND theo ty gid tai ngay lap bang cén di ké todn hop nat, béo cdo két qui kinh doanh duge chuyén déi theo ty gia binh quan cia ky ké todn. Chénh Igch ty gia phat sinh do ‘bao cdo duge ghi nhan trén phan von chil sé hitu trong bang cén doi ké todn hyp nhit. © (ii) 0) () Ngan hing Thuong mai Cé phn Ngogi thuong Vi Méu Bosa/TCTD 198 Tran Quang Khai, Quin Hoan Kiém, Ha Ni (Ban hanh theo Thong te 49/2014/TT-NHNN Thayét minh béo eéo tai chinh hop mbit cho nlm tai ehinh gay 31 tng [2 ndm 2014 cia kt thie ngay 31 thing 12 nfm 2017 (tip theo) in hing Nha mabe Viet Nar) Nguyén tie thy hign hgp nhAt bao cao tai chinh Cong ty con Céng ty com la cong ty chi suki doanh nghigp. Ki danh gid quyén kiém soait 06 thé xét dén quyén bo phigu tiém ning m hign tai. Bao céo tai chinh cia céng ty con duge bao gém trong bao cdo tai chink hgp nhat ké tir ngiy quyén kiém sodt bat dau c6 higu luc cho toi ngay quyén kiém soat cham dit. Cie 6 dur n6i b@, giao dich vathu nhfp/chi phi cia eée giao dich noi b§ gitta cée c6ng ty con va Ngsn hang dirge logi trir khi lip bao céo tai chinh hgp nhét. Cée chinh sich ké todn cia céc céng ty con cing duge thay di khi can thiét nhiim dim bao tinh nhat quén v6i cae chinh sch ké toan duge Ngan hing ap dung Loi ich ciia c6 déng khéng kiém sodt la mét phan Igi nhudn va gia tri tai san thudn ciia cdc céng ty con dire xac dinh tuong ting cho cae phan Igi ich khéng phai do Ngan hang sé hitu mét cach true tip hode gidn tiép théng qua cée céng ty con. Céing ty lién két va cong ty lién doanh Cong ty lién két 1a céng ty ma Ngan hang cé kha nang gay anh huéng dang ké, nhumg khong nim quyén kiém soat d6i v6i cde chinh sch va hoat dng eva doanh nghigp. Céng ty lién doanh la cong ty ma Ngan hang ¢6 quyén ding kiém soat, due thiét Igp bing théa thugn hop déng vaddi hdi sy nhat tri gidta cc bén lién doanh déi voi cdc quyét dinh tai chinh va hoat dong. in hang ap dung phuong phap vén chi sé hitu dé hach toan céc khoan dau tur vao cdc cing ty lién ng bao cdo tai chinh hop nhat.Nedn hang hudmg loi nhugin hoge chiy phan 16 trong cée cng ty lign két va lign doanh tir ngay bat diu cho t6i ngay cham dift su Anh hung dng ké hoa quyén dong kiém soat déi vai cac doanh nghigp nay va ghi nhan trén bao cdo két qua hoat dng kinh doanh hop nhat, Néu phan sé hitu cia Ngan hang trong khoan 16 cita cdc céng ty lién két va lién doanh ln hon hode bing gid tri ghi s6 cla khodn dau tur vao cdc cong ty lién két va lign doanh, Ngan hing khong phai tiép tue phin anh cde khodn 16 phat sinh sau d6 trén bdo cdo tai chinh hop nhat trit khi Ngan hang c6 nghia vu thy hign thanh todn céc khoan ng thay cho cdc céng ty lién ket va lién doanh Cac chinh sich ké toa cia cdc cong ty lién két va lién doanh cing duge dieu chinh khi can thiét nhm dam bio tinh nhat quin véi cée chinh sich ké todn duge Ngan hang ap dung, Tién va cac khoan tuong dwong tién Tien va cae Khon tuomg durong tién bao gém tién mat tai quy, tien giti tai NHNNVN, bac va cdc gidy to cé gid ngin han khae di diéu kign tai chiét khdu voi NHNNVN, tién giti tai cae. TCTD khae dao han khdng qua 3 thang ké tir ngay gir, cdc khoan dau tu chirng khodn ¢6 thoi han thu di hoge déo han khéng qué ba thang ké tir ngdy mua, 6 khé nang chuyén d6i dé ding thinh mot lugng tién nhét dinh, khong ¢6 nhieu rai ro vé thay d6i gid tri, vaduge ném gitt vi mue dich dap ting ‘cae cam két thanh toan ngan han hon lidé dau tu hay cho cde muc dich khéc. Tidn giti va cho vay ede t6 chire tin dung khac Tién giti tai cdc t6 chite tin dung khéc, tir tién giri than tod, [a tién gui co ky han tai cde 16 chite tin dung va chi nhanh ngan hang nurée ngoai khéc e6 ky han tdi da ba thang Cho vay cde 16 chite tin dung khac 1a cae khoan cho vay cé ky han géc khéng qua mudi hai thang. Tién giti thanh toan tai cac td chitc tin dung khac duge ghi nhén theo sé dur ng géc. (hb) @ o Ngan hang Thuong mai Cé phan Ngogi thong Vigt Nam Mu B05a/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha N (Ban ha theo Théng ue $922014/TT-NHNN Thuyét mink bio céo ti ehinh hyp mbt cho nam tai chinh nga 31 thang 12 ndm 2014 cia két thie ngiy 31 thing 12 nim 2017 (tgp theo) Thing de Ned hang Nhs mae Vige Nam) Tién gti e6 ky han va cho vay cde t6 chite tin dung khéc duge ghi nhén theo sé du ng ede trir dye phong nii ro tin dung cu thé. loai céc khodn tidn giri e6 ky han va cho vay ede t8 chite tin dung khéc va trich lap dt ro tin dung twong ing duge thure hign theo quy dinh tai Théng tu s6 02/2013/TT-NHNN do NHNNVN ban hanh ngay 21 thang | nam 2013 quy dinh vé vige phén logi cde tai sin c6, mite trich, phurong phap trich lap dur phong rai ro va vige sir dung dy phong dé xtr ly rii ro trong hoat déng cla ce t6 chic tin dung va chi nhnh ngan hang nuce ngoai (*Théng tw 02") va Thong tu s6 09/2014/TT- NHNN do NHNNVN ban hanh ngay 18 thang 3 nim 2014 vé vige siza d6i va bo sung mot sé digu cia Thong tu 02 (“Thong tur 09"). Theo 46, Ngan hang trich lap dy phOng cu thé cho cdc khoan tién gti co ky han va cho vay cée té chtte tin dung khdc theo phuomg phap durge trinh bay tai Thuyét minh 2(h), Theo Théng tu 02, Ngfin hang khéng can phai trich lap dy phong chung 44i vi céc khoan tién giri va cho vay ede 16 chite tin dung khac. Cho vay khich hang Dic no’ cho vay khiich hing Cie khodn cho vay va ting true khach hang duge trinh bay trén bing edn déi ké toan theo s6 dir ng gc tai ngay lap Bao céo tai cl Dy phang ri ro tin dung eta cde khodn cho vay va Ging trude khdch hang duge hach todn va trinh bay mt dong riéng. Due phing riiro tin dung cw thé ‘Theo Thong tur 02 va Théng ter 09, dur phong rii ro tin dung cy thé duge xac dinh dya trén sé du va qua phan loai ng ciia cdc khoan cho vay ctia timg khach hang tai ngay lam viée cudi cing cla quy. Riéng déi vai quy cudi cing, dy phong rai ro tin dung cu thé duge xdc dinh dua trén sé dur va két qua phan loai ng cia céc khoan cho vay tai ngay lam vige cudi cling cua thang 11 Ké tir ngiy | thang 1 nm 2010, Vietcombank da duge NHNNVN chdp thudn thye hign phan loai ng da trén phwong phap dinh tinh theo quy dinh tai Diéu 7, Quyét dinh sé 493/2005/QD-NHNN do NHNNVN ban hanh ngay 22 thang 4 nam 2005. Tuy nhién, theo Thong tu 02, Vietcombank phai thyte hign phan loai ng va cam két ngoai bang theo quy dinh tgi Digu 10 va Khodn | Digu 11, Thong tu 02. Theo dé, trong trung hgp két qua phan logi déi voi mot khoan ng theo quy dinh tai Digu 10 vi Khoan 1 Digu 11, Thong tw 02 khéc nhau thi khodn ng phai duge phan logi vao nhém c6 mite 46 rii ro cao hon. Bit dau tir ngay I thang | nm 2015, Ngfin hang phai sir dung két qua phan loai nhom ng déi véi khich hang do Trung tam théng tin tin dung (“CIC”) cung cap tai thai diém phan logi dé diéu chinh két qua tw phan loai ng, cam két ngogi bing. Truvmg hop ng va cam két ngoai bing ciia khdch hing duge phan loai vao nhém ng cé mic dé rii ro thép hon nhém ng theo danh séch do CIC cung cp, Vietcombank diéu chinh két qua phan loai ng, cam két ngoai bang theo nhém ng duge CIC cung eAp. Dur phing ri ro tin dung eu thé duge xéc dinh da trén vige sir dung cée ty 1é dy phong sau day déi voi khodn ng goc sau khi trirdi gid tr tai sin bio dim da duge chiét khau: Ty lé due phong Nhém 1 —Ng di tigu chudn 0% Nhém 2—Ng can chit ¥ 5% Nhom 3 ~ Ng dui tiéu chun 20% Nh6m 4 — Ng nghi ngé 50% Nhém 5 —Ng c6 kha nding mét von 100% Ng xiiu la ng thuge eae nhom 3, 4 va 5, i) Gi) (ii) Nadin hing Thuong mai Cé phan Ngogi thong Vigt Nam Miu B05a/TCTD 198 Tran Quang Khai, Quin Hoan Kiém, Ha N (Bar hin theo Thing ue $9/2014/T-NINN Thuyét minh bao edo tai chinh hop mhét cho nim tai chink nngiy 31 thang [2 nim 2014 cia ét thie ngay 31 thang 12 nim 2017 (iép theo) Thing abc Ngén hing Nhe medic Vigt Nam) Due phong rit ro tin dung chung Ngan hang trich lap va duy tri khoan dy phong chung bang 0,75% téng gia tri sé du ng cho vay khéch hing duge phn logi tir Nhém 1 dén Nhém 4 tai ngay bao céo. Xie li norxdu ‘Theo Thong tw 02, Ngan hing st dung dy phong rii ro dé xtr ly ri ro trong cde trudng hgp sau: * Khach hang la t6 chite bi gidi thé, pha san theo quy dinh ciia phap ludt; c4 nhan bj chét, mat tich; © Cée khoan ng duge phan foal vio nhém 5, Cae khodn dau tw Chieg khodn kinh doanh Chime khoan kinh doanh la ching khodn ng, chiing khodn vén va ede chitng khodn khée durge mua va nam git trong vong mét nam nhiim thu Igi nhudn do chénh Igch gia Ching khoan kinh doanh duge ghi nhdn ban diu theo gid gée. Sau 46, chimg khoan kinh doanh durge ghi nhan trén nguyén tic thip hon gitta gid tr} trén s6 séch va gia trj trarémg.Lai hod 16 tir vige bin chimg khodn kinh doanh durge ghi nhén trén béo céo két qua hoat déng kinh doanh hep nhat. Ching khodn déu ue Chimg khodn dau tw duge phan logi theo hai loai: ching khodn sin sing dé ban va chimg khoan git dén ngay dio han. Vietcombank phan fogi chimg khodn dau tu tai thoi diém mua. Theo Céng vin so 2601/NHNN-TCKT do NHNN ban hanh ngay 14 thang 4 nam 2009, di véi khoan mue chimg khoan dau tu, Vietcombank due phép phan lo; i da mot lan sau khi mua. Chimg khodn dau te sén sang dé bén ‘Ching khodn dau tu sin sing dé ban la chimg khoan ng, chimg khoan vén hodc chimg khoan khéc duge gilt rong thei gian khOng n dinh truée va e6 thé duge ban khi c6 Igi. Déi véi cae ching khodn von, don vi duge diu ts khdng phai 1 cOng ty con, céng ty lign két, c6ng ty lién doanh ciia Vietcombank va Vietcombank khéng phai la cd ding sang lip hoae ladéi tac chién lunge, hode c6 kha nang chi phéi nhat dinh vao qua trinh lap, quyét dinh cac chinh séch tai chinh va hoat déng ciia don vi nnhdn daw ter thong qua van ban thda thudn ctr nhan sy tham gia hoi ddng quan tri/ban diéu hanh Chieng khodn ddu te gite dén ngay déo han Ching khoan dau tu gitt dén ngay dio han [a chimg khodn ng c6 ky han ed dinh va cdc khodn thanh todn c6 dinh hoae c6 thé xae dinh dirgc. Vietcombank c6 ¥ dinh va cé kha nang nam git cée chimg, khodn nay dén ngay déo han. Chimg khoan dau tu duge ghi nhan ban dau theo gia géc, bao gdm cae chi phi giao dich va cae chi phi «6 lign quan trye tiép khde. Sau 46, chimg khoan dau tr duge ghi nhin theo nguyén tic thap hon gita ‘gc trén s6 sau khi phan bé gid tri phu troi/chiét khdu Va gid thi trudmg. Gid ti phu tOi va gid ti chiét khdu phat sinh tir vigc mua céc ching khodn ng duge phin bé vao bdo cdo két qui hoat dong kinh doanh hgp nhat theo phurong phap duong thang tinh tir ngay mua ching khodn dén ngay déo han cilia chimg khodn 6. Ngoai ra, theo Théng tu 02 va Thong tur 09, cac ching khodn dau tu 1a tréi phiéu doanh nghiép chira ‘cing dge Ngan hang phan logi ng va trich lap dy phong riii ro tuomg tyr cac khodn cho vay khach hang duge trinh bay tai Thuyét minh 2(h). (ii) 9) ao ‘Ngan hang Thuong mai Cé phin Ngoai thuong Vigt Nam Miu Bosa/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hanh theo Théng ne 49/2014/TT-NHNN Thuyét minh bao céo tai chinh hgp nhét cho nam ti chinh nngay 31 thing 12 nam 2014 cia ét thie ngay 31 thing 12 nim 2017 (tigp theo) Thing dde Ngan hang Nha mace Viet Nam) Gop von, déu tw dai han Cac khoan dau tur dai han khdc thé hign céc khodn dau tu vén vao cde don vj khac ma Vieteombank 6 dudi 11% quyén biéu quyét va Vietcombank 1a 6 dng sing lip; hod ladéi tac chién luge; hoge c6 kha nang chi phéi nhat dinh vao qué trinh lép, quyét dinh cdc chinh séch tai chinh va hoat dong cia doanh nghigp nhén daw tu théng qua van ban théa thudn cir nhan sy tham gia hoi dong quin tri/ban digu hinh nhung Vietcombank khdng ¢6 quyén kiém soat hay anh huréng dang ké di vai don vj doc dau tw. Cie Khodn du tu dai han Khac bao gm chimg khodn vin, ce khoin gop vén dau tu dai hen khée © thoi han nam gitt, thu hdi hoae thanh todn trén OF nam (ngoai cdc khodn g6p von, dau tur vao cong ty lign doanh, lién két va céng ty con), ‘Cac khoan dau tu dai han duge ghi nhdn nguyén tic gid géc trir di dur phong gidm gid cdc khodn dau tu. Dy phong gid gid cc khodn dau tw duoe lip néu té chie kinh té (“TCK'T”) ma Vietcombank dang dau tu bj 1 (tris trutng hap 16 theo ké hoach di duge xe dinh trong phuong.én kinh doanh ban du) ‘theo quy dinh tai Théng tw s6 228/2009/TT-BTC do BO Tai chinh ban hanh ney 7 thang 12 nam 2009 va Thong t 6 89/2013/TT-BTC do BQ Tai chinh ban hanh ngay 28 thang 6 nam 2013, Theo d6, mic trich lip du phong I8 chénh Iéch gitta vin gdp thre té cia cdc bén tai TCKT va von chi sirhitu thy ¢6 nan (x) v6i ty 1 von di tw cia Vieteombank so véi tng vén gép thye té cia eée bén tai TCKT.DSi vi khoan dau tu vio c6 phiéu niém yét hoge gia tri hop ly cua khoan dau tir duge xéc dinh mét cach dng tin cdy, vige lap du phong duoc thyc hign diya trén gia thi truong ciia c& phiéu (tuong ty nhur dye phong giim gié chimg khodn kinh doant). Cae hop ding mua Iai va ban lai Nhiing chimg khoan durge ban ding thoi duge cam két sé mua lai vao mét thai diém nhat dinh trong tuong lai van duge ghi nhin trén bio cdo tai chinh hgp nhat. Khodn tién nhan duge theo théa thudn nay duge ghi nhdn nhu mot khoan di vay trén bang cén déi ké todn hop nhat va phan chénh léch gitta gid ban va gid mua durge phan b6 theo phuong php durdng thing theo lai suét trén hop dong vio bio céo két qua host dng kink doanh hop nbat trong suét thai gian higu luc ciia hop dong. Nhiing chimg khodn duge mua déng thoi duge cam két sé ban lai vao mot théi diém nhdt dinh trong, ‘uong lai khong duge ghi nhan trén bio céo ti chinh hgp nhat, Khoa tién thanh toan theo théa thugn nay duge ghi nan nhu mt khodn cho vay trén bang can doi ké toan hgp nhat va phan chénh Ich giita gia ban va gia mua duge phan bé theo phuong php durdng théing theo lai suat trén hop déng vao bao céo két qua hoat déng kinh doanh hop nhat trong sust thai gian higu lye cia hop dng, Tai sin ¢6 dinh hou hinh Nguyén git Tai sin cé dinh hitu hinh duge thé hign theo nguyén gid try di hao mon lly ké. Nguyén gid ban dau cia tai sin c6 dinh hiru hinh gdm gid mua cia tai sin, bao gém thué nhdp khéu, ede logi thué daw vao khéng durge hoan lai va chi phi lign quan truc tigp dén vige dia tai sin vao trang thai va vi tri hoat

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