Nqan hang Thuonq rnai Co phan Bac A Ml,IC Ll,IC Trang Bang can d6i k~ toan hop nhat giCi'anien dQ 1-2 Bao cao k~t qua heat dQng kinh doanh hop nhat giCi'anien dQ Bao cao lU'uchuyen ti~n t$ hop nhat giCi'anien dQ Thuyet minh bao cao tal chlnh hop nhat giCi'anien dQ 3-4 5-6 7 - 33 NGAN HANG TMCP BAc A - BACABANK Tr~ scYchinh: 117 Ou'ong Quang Trung, P. Quang Trung, TP. Vinh - Ngh$ An 1ElT: (84-238) 3844 2771Fax: (84-238) 3841 7571 Website: www.baca-bank.vn
Transcript
Nqan hang Thuonq rnai Co phan Bac A
Ml,IC Ll,IC
Trang
Bang can d6i k~ toan hop nhat giCi'anien dQ 1 - 2
Bao cao k~t qua heat dQng kinh doanh hop nhat giCi'anien dQ
Bao cao lU'uchuyen ti~n t$ hop nhat giCi'anien dQ
Thuyet minh bao cao tal chlnh hop nhat giCi'anien dQ
3-4
5-6
7 - 33
NGAN HANG TMCP BAc A - BACABANKTr~ scYchinh: 117 Ou'ong Quang Trung, P. Quang Trung, TP. Vinh - Ngh$ An 1ElT: (84-238) 3844 2771Fax: (84-238) 3841 7571 Website: www.baca-bank.vn
Ngan hang Thuonq mai cephan B~c A Bi~u 56: B02a/TCTD·HN
SANG CAN 801KE ToAN HOP NHAT GICrA NIEN 80tc;lingay 31 tht'mg 03 narn 2017
Cac eong cu TC phai sinh va cac khoan nQ' TC khac 7
V6n tai tro, uy thac dau tIP, eho vay TCTD chju rui ro 7.901 7.901
Phat hanh gi~y to co gia 16 1.450.000 1.450.000
cac khoan no khac 2.119.640 1.949.870Cac khoan lai, phi phai tra 1.695.647 1.547.005Thu4 TNDN hoan lai phai traCac khoan phai tra va eong no khac 17 423.993 402.865DI,Pph6ng eho eong no tiern ~n va cam k~t nqoai bang
TONG NO' PHAI TRA 73.598.553 70.131.039
VON CHU 56' HtYU~
"'"V6n chu sO>hCPu 5.921.291 5.807.109
~Von cua TCm 19 5.007.398 5.007.398
Von dieu 1$ 19 5.000.000 5.000.000Von dau tU'XDCBThi,ing dU'von e6 phan 19.1 7.398 7.398 ~c6 phi~u quyC? phi&u U'udaiVon khac
Quy cua rcm 19.1 235.296 235296
CMnh I~ch tY gia hoi u(){Ji
CMnh I~ch cJanhgia I?i fai san
LQ'inhu?n chU'aph{Jnphoil (Lo lOykey 19.1 678.597 564.415
LQ'i ieh eua c6 dong thi~u s6
TONG VON CHU 56'HLYU 19.1 5.921.291 5.807.109
TONG NQ' PHAI TRA vA VON CHU 56'HLYU 79.519.844 75.936.146
NgU'Cl'iI~p Ki~m soat
floLp-N~ U:. DLWlcr
Ketoan ~~~)f6?NG GIAMDOC
::te J/?{(C ~r}'np ./YXl$tVinh, Vi$t Nam
Ngay j)thang O.1nam 2017
Cac thuyet minh Oinh kem tif ml,lC 1oen 28 la mQf phan cua cac baD CaDtai chfnh hQ'p nhElt nay
2
Nqan hang Thuonq rnai ell phan Bitc A Bi~u 56: B03a/TCTD-HN
sAo cAo KET QuA HOAT 80NG KINH DOANH HOOPNHAT GICrA NIEN 80cho Quy 1 ket thuc ngay 31 thang 03 narn 2017
Chi phi thue TNDN hien hanh 18 (28.623) (24.328) (28.623) (24.328)
Chi phi thue TNDN hoan lai
Chi phi thu~ TNDN>'.- (28.623) (24.328) (28.623) (24.328)
LQ'I NHU~N SAU THU~ 114.182 97.621 114.182 97.621
NgU'oi lap Kiem soat
In-· m a6c"'. ",..? , ...
PHO TONG GIAM DOC
$6 ./Ypftc ?J&6'np ./{kitVinh, Viet Nam
Ngay"{Othang Ci.{nam 2017\
.\.
Cae thuyet minh dinh kern tir muc 1aIm 28 la mot ph~n cue CaG beo cao fai chinti hQ'p ni181 nay
4
Nqan hang Thuonq rnai Co phan Bac AsAo cAo LLJU CHUYEN TIEN TI; HOP NHAT GICrA NIl~N 80cho Quy 1 k~t thuc nqay 31 thang 03 narn 2017
Thuy~tminh
LU'UCHUYENTIENTIY HO~T DONGKINH DOANHThu nhap lai va cac khoan thu nhap tuonq tl)' nhan dU'O'cChi phi lai va cac chi phi tU'O'ngtl)' da traLai/(Io} tif heat dong dich vuChenh lech so ti~n thuc thu/thuc chi ttYheat dong kinhdoanh chCmgkhoan, nqca] teThu nhap khacTien thu cac khoan no da dU'O'cxtYIy xoa, bu dap bangngu6n dl)' ph6ng rui roTien chi tra cho nhan vien va heat dong quan Iy, cong Vl,JTiEmthue thu nhap thuc nop trong ky 18
LU'u cnuyen ti~n thuan tll> hoat d(lng kinh doanh tnro-cnhli'ng thay dbi v~ tal san va vbn lU'u d(lng
NhiFng thay d6i ve tai san hO{lt d{jng
(Tang}/giam cac khoan ti~n g(Yiva cho vay cac TCTDkhac(Tang}/giam cac khoan ve kinh doanh chCmg khoan(Tang}/giam cac cong Cl,JTC ptH~isinh va cac tai san TCkhac(Tang}/giam cac khoan cho vay khach hang(Tang)/giam ngu6n dl,l' ph6ng d~ bu dap tbn th~t cackhoi'm (tin dvng, ch(rng khoan, di:lUtU' dai hi;ln)(Tang)/giam khac ve tai san hO<;ltdong
NhiFng thay d6i ve cong n9' hO{Jtdgng
Tang/(giam) cac khoan nO'Chinh phu va NHNNTang/(giam) cac khoan tien g(Yi,tiEmvay cac TCTDTang/(giam) tiEmg(Yicua khach hang (bao g6m ca KBNN)Tang/(giam) phat hanh gi~y te)'co gia (ngo<;litrtYgiay te)'cogia phat hanh dU'O'ctinh vao hOatd¢ng tai chin h)Tang/(giam) von tai trO', uy thac dau tU', cho vay ma TCTDchiu rui roTang/(giam) cac cong Cl,JTC phai sinh va cac khoan nO'TC khacTang/(giam) khac ve cong nO'hO<;ltdongTang/(giam) cac quy cua TCTD
LU'u chuy!}n ti~n thu~n tIP ho~t a(lng kinh doanh
LU'UCHUYENnENTIYHO~TDONGDAuTU'Mua sam tai san co dinhTien thu tif thClnl! Iy, nhU'O'ngban T8CBTien chi ra do thanh Iy, nhU'O'ngban TSCBMua sam bat dong san di:lUtU'Tien thu ttYban, thanh Iy bat dOng san dau tU'Tien chi ra do ban, thanh Iy bat dong san dau tU'Tien chi dau tU', gop von vao cac dO'nvi kMcTien thu dau tU', g6p von vao cac dO'nvi khacTien thu cb tLYCva 100i nhu$n dU'O'cchia tCYcac khoan dautU',gop von dai h<;ln
Cac tlwy6t minh din!? kem tCfm(Jc 1o&n 28 la mOt phan cua cac baD CaD tai chinh !?Q'PnhBt nay
5
Ngtm hang Thuonp rnaiCo phan Bac A Bi~u 56: B05afTCTD-HN
THUYt:T MINH cAc BAa cAo TAl CH[NH HOP NHAT GICrA NII~N E>Otai nqay 31 thang 03 narn 2017 va cho Quy 1 ~am 2017 k~t thuc cunq n'gay
1. ciot THI~U VE NGAN HANG
Ngan hang Thuonq rnai c6 phan Bc1cA (sau day goi tat 113"Nqan hang" hoac "Bac A") 113nqan hang thtronq rnai c6 phan dU'Q'cthanh lap tai nuoc Cong hoa Xa hoi Chu nghTaVietNam.
Thanh l4ip va Hoet cf{jng
Ngan hang duoc thanh lap nqay 01 thanq 09 narn 1994 theo Giay phep so 0052-NH/GPcua Nqan hang Nha nuoc Viet Nam voi thoi gian heat dong la 99 narn ke hy nqay cap giayphep I~n d~u tien.
Ngan hang dU'Q'cthanh I~p nharn thuc hien cac giao dich nqan hang bao g6m huy dong vanhan tien gCringc1nhan, trung nan va dai han tLl'cac t6 ch(J>cva ca nhan; cho vay ngc1nh<;ln,trung h<;lnva dai h?n doi v&i cac t6 ch(J>cva ca nhan tren cO'So' tinh chat va kha nang ngu6nvon cua Ngan hang; thl,J'chi$n cac giao dlch ngo<;lit$, cac dlch Vl,I tai trQ' thU'O'ngm<;liquocte, chi~t khau thU'O'ngphieu, trai phieu va cac giay to c6 gia khac; va cac dlch Vl,lngan hangkhac dU'Q'cNgan hang Nha nU'&ccho phep.
Von Ditw 1~
Von dieu 1$ cua Ngan hang tc;lingay 31 thang 03 nam 2017 la 5.000.000.000.000 d6ng(Nam nghin ty d6ng).
H{Ji dong Quan tr!~1
c:Cae thanh vien HOid6ng Quan trl t<;lith6'i diem I~p bao cao nay g6m:
H9 va tenBa Tr~n Th! ThoangBa Thai HU'O'ngOng Vo Van QuangOng El~ng Thai NguyenSa Hoang H6ng H?nh
Ban Tong Giam cfoc
Ch(PC v~Chu tlchPh6 Chu tlchUy vienUy vienUy vien
Ngay Thong doc NHNN chuan y (be, nhi~m)
Tai bo nhi$m vao ngay 24 thang 04 nam 2013rai bo nhi$m vao ngay 24 thang 04 nam 2013rai b5 nhi$m vao ngay 24 thc'mg04 nam 2013rai b6 nhi$m vaQ ngay 24 thang 04 nam 2013Bo nhi$m vao ngay 17 thang 04 nam 2015
Cac thanh vien Ban Tong Giam doc t?i thai diem I~p bao cao nay g6m:
H9 va tenSa Thai HU'O'ngOng E>~ngTrung DOng
Ong Chu Nguyen BinhOng TrLl'O'ngVTnhLQ'iOng Vo Van QuangOng Nguyen Trong TrungOng Nguyen Vi$t HanhOng Nguyen Quoe D?tOng Le Ngoe H6ng Nh~tOng Nguyen Ai Dan
Bo nhi$m vao ngay 01 thang 03 nam 2008B6 nhi$m vao ngay 31 thang 05 nam 2008B6 nhi$m vao ngay 30 thang 06 nam 2009s6 nhi$m vao ngay 15 thang 05 nam 2003s6 nhi$m vao ngay 06 thang 03 nam 2014So nhi$m vao ngay 15 thang 09 nam 2015s6 nhi$m vao ngay 28 thang 10 nam 2015s6 nhi$m vao ngay 16 thang 02 nam 2016
TrI,J sO-Ngan hang ThU'O'ngm<;liCo ph~n Sac A co trl,l So' chinh dat t?i so 117, Quang Trung, thanhpho Vinh, tlnh Ngh$ An. Vao thai diem 31 thang 03 nam 2017, Ngan hang co mot (01) HOiSo' chinh va hai mU'O'isau (26) chi nhanh dang ho?t d¢ng t?i cac tinh va thanh pho tren canU'&c.
7
Nqan hang Thuonq mai Co phan Bac A Bi~u s6: B04a/TCTD·HN
sAo cAo LU'U CHUYEN TIEN TI; HOP NHAT GIO'A NIEN 80 (tiep theo)cho Quy 1 ket thuc nqay 31 thang 03 narn 2017
ThuytJtminh
LOy kt: ur Gau ky Den3110312017 3110312016
tri~L1DOng ttieu Dong---~:....::..:~
LlfU CHUYEN TII~N TlY HO~T E>QNGTAl CHiNH
Tang von dieu 1$Tien thu tv phat hanh gitlY to co gia dai han c6 du dieukien tinh vao v6n tV' c6 va cac khoan von yay dai han khacTien chi thanh toan giay to co gia dai han co du dieu ki$ntinh vao von tV' co va cac khoan von vay dai han khacCo (lic tra cho co dong, loi nhuan da chiaTien chi ra mua co pnieu ngan quyTien thu dU'Q'cdo ban co phleu ngan quy
LU'u chuyen ti~n thuan tv boat oQng tal chinh
LU'u chuyen ti!}n thuan trong kyTi!}n va cac khoan tU'O'ngoU'O'ngti~n t~i th6>ioi~m d~uky
E>i~uchinh anh hU'o>ngclla thay o6i tY gia
Ti~n va cac khoan tU'O'ngdU'O'ngtibn t~i th6>ioi~m cu6iky
Cac thuyet minh cfinh kem tif ml.jC 1den 28 fa mOt phEW cua cac Ma cao tai chinh hQ'p nhat nay
6
Nqan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHINH HOP NHAT GILYANIEN 80 (tiep theo)tai ngay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cunq ngay
1. GICYITHI~U VE NG.A.NHANG (tiep theo)
Cong ty con
T<;Iinqay 31 thanq 03 narn 2017, Ngan hang c6 mot (01) cong ty con do Nqan hang sa hO'u100% von la Cong ty TNHH Mot thanh vien Ouan Iy NO'va Khai thac Tat san - Ngari hangTMCP Bac A (sau day qoi tat la "BAC A - AMC"), hoat oong trong linh VI,I'C quan Iy no vakhai thac tai san bao dam no vay theo quyet oinh thanh I~p so 939/Q8-H8QT cua Hoi d6ngOuan tri Bac A ngay 12 thanq 12 narn 2009 va Quyet dinh so 330/Qf)-NHNN cua Thong docNgan hang Nha nuoc ngay 11 thanq 02 narn 2010.
Nhtin vien
Tong so can bo cong nhan vien cua Ngan hang (bao g6m ca BAC A - AMC) vao nqay 31thang 03 narn 2017 121 1.515 ngU'oi (tai nqay 31 thang 12 narn 2016 121 1.502 ngU'CYi).
2. cAc cHiNH SACH KE ToAN CHU YEU
2.1 Tuen thu theo cac Chuan m!J'C Ke toan Vi~t Nam va H~ thong Ke toan cac TCTD V;~tNam
-G
Ngan hang khang dinh cac bao cao tai chinh hO'pnhat giO'anien do dfnh kem dU'O'cI~p tuanthu theo cac Chufm ml,l'CKe toan Viet Nam va He thong Ke toan cac TCTD Viet Nam.
.1
2.2 CO's& l(lp cac bao cao tal chinh hC)'Pnhat
Cac bao cao tai chfnh hO'p nhat giO'a nien do cua Ngan hang oU'O'ctrinh bay trleo dO'n vid6ng Viet Nam ("VN8"), dU'O'cI~p theo He thong Ke toan cac To chLrc Tin dl,mg Viet Namtheo Quyet dinh so 479/2004/Q8-NHNN ngay 29 thang 04 nam 2004 do Thong 80c Nganhang Nha nU'ac Viet Nam ban himh c6 hieu Il,I'ctll ngay 01 thang 01 nam 2005 va cacquyet dinh bo sung, sLYadoi Quyet dinh 479/2004/Q8-NHNN; Quyet dinh so 16/2007/Q8-NHNN ngay 18 thang 04 nam 2007; Thong tU' so 49/2014/TT-NHNN ngay 31 thang 12 nam2014 cua Thong ooc Ngan hang Nha nU'ac Viet Nam va He thong Chuan ml,l'CKe toan VietNam do Bo Tai chinh ban hanh bao g6m:
... Quyet dinh so 149/2001/Q8-BTC ngay 31 thang 12 nam 2001 ve vi$c ban hanh vacong bo 4 chuan ml,l'Cke toan Viet Nam (oO't1);
... Quyet oinh so 165/2002/Qf)-BTC ngay 31 thang 12 nam 2002 ve viec ban hc3nhvacong bo 6 chuan ml,l'Cke toan Viet Nam (oO't2);
... Quyet dinh so 234/2003/Q8-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh vacong b6 6 chuan ml,l'Cke toan Viet Nam (dO't3);
... Quyet dinh so 12/2005/Q8-BTC ngay 15 thang 02 nam 2005 ve viec ban hanh va congbo 6 chuan rnl,l'Cke toan Viet Nam (dO't4); va
... Quyet dinh so 100/2005/Qf)-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh vacong bo 4 chuan ml,l'Cke toan Viet Narn (oO't5).
Cac bao cao tai chfnh hO'p nhat giO'a nien do kem theo dU'O'cI~p tren cO'sa tuan thu cacnguyen tik va thong Ie ke toan dU'O'cchap nh~n t<;liViet Nam. Bang can doi ke toan hO'pnhat giO'a nien do, bao cao ket qua hO<;ltdong kinh doanh hO'pnhat giC!'anien dO, bao caolu'u chuyen tien te hQ'pnhat giC!'anien dOva cac thuyet minh di kern cOng nhU'viec SLYdl,mgcac bao cao nay khong danh cho nhC!'ngai khong thong hieu cac thong Ie, thu h,Jcvanguyen lac ke toan Viet Nam va ngoai ra, cac bao cao nay khong nham the hien tinh hinhtai chinh, ket qua hOc,ltoong kinh doanh va lU'u chuyen tien te cua Ngan hang theo nhC!'ngnguyen tac va thong Ie ke toan oU'O'cchap nh~n rong rai a cac quoc gia va the ch§ benngoai Viet Nam.
-J1
8
Ngan hang Thuonp mai cephan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GICrA NIEN 80 (tiep theo)tai nqay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 k~t thuc cunq nqay
2. cAc cHiNH sAcH KE ToAN CHU YEU (ti~p theo)
2.3 Ky bao cao
Narn tai chinh cua Ngan hang b~t d~u vao ngay 01 thanq 01 va k~t thuc vao nqay 31 thang12.
Bao cao tai chinh ~lQ'Pnhat giCranien do nay duoc lap cho Quy 1 narn 2017 b~t d§u vao ngay01 thang 01 va k~t thuc vao nqay 31 thanq 03 narn 2017.
2.4 H9'Pnhat cac bao cao tai chinh
Cac bao cao tai chinh hop n~latgiCranlen do bao gom cac bao cao tai chfnh cua Ngan hangva cua conq ty con cho ky bao cao (nhu dU'Q'Ctrinh bay trong Thuyet minh 56 2.3). Bao caotai chfnh cua cong ty con c6 cung nien dO I~p bao cao va sUodl,mg cac chinh sach ke toanmot cach nhat quan v(YiNgfm hang.
Tat ca cac 56 dU' va cac giao dich noi bo, ke ca cac khoan lai chU'a thl,J'chi$n pMt sinh tucac giao dich noi bo da dU'Q'clo~i tru hoan toano
Bao cao tai chfnh cua cong ty con (trinh bay trong Thuyet minh 56 1) dU'Q'chQ'p nhat vaobao cao tai chfnh cua Ngan hang theo phU'O'ngphap hQ'p nhat toan ph~n b~t d~u tu ngayNgan hang c6 quyen kiem soat. Sl,J'kiem soat ton t~i khi Ngan hang c6 quyen, trl,J'ctiep haygian tiep, chi ph6i cac chinh sach tai chinh va ho~t dong cua dO'nvi nham thu dU'Q'clQ'iichtu cac hO<;itdong cua cac dO'nvi 06. Ket qua hO<;ltdong kinh doanh cua cac cong ty con maioU'Q'cmua hOac mai dU'Q'cthanh Iy trong nam oU'Q'ch~ch toan vao bao cao ket qua hO<;itdong kinh doanh hQ'pnhat mot cach hQ'pIy tinh tu ngay mua hOactinh oen ngay thanh IY·
,1
2.5 Cac khoan cho yay va (png trtPCyC khach hang -I
Cac khoan cho vay va Ll'ngtrU'ac khach hang oU'Q'ccong bo va trinh bay theo so dU'nQ'g6ct~i thoi diem ket thuc ky bao cao.
2.6 O!J'phong nii ro tin df:lng
Rui ro tin dl,mg t~1U~ncua cac khoan cho vay khach hang oU'Q'ctinh bang gia trj con I~i cuakhoan cho vay tru gia tri cua tai san bao dam da oU'Q'cchiet khau v(Yicac ty 1$theo cac quyoinh hi$n hanh cua Ngan hang Nha nU'ac.
Dl,J'phong Cuthe dU'Q'Ctrich I~p tren rui ro tin dung thu~n cua cac khoan cho vay theo cac ty1$tU'O'ngung vai tung nh6m nhU'sau:
NQ'du tieu ChUEIn 0%
2 NQ'c~n chu y 5%
3 NQ'dU'ai tieu chu~1n 20%
4 NQ'nghi ngo 50%
5 NQ'c6 kha nang mat v6n 100%
Theo quy dinh, dl,J'ph6ng chung dU'Q'ctrich I~p de dl,J'phong cho nhCmgt8n that chU'a dU'Q'cxac dinh trong qua trinh phan IO<;iinQ'va trich I~p dl,J'phong CI,Jthe va trong cac tmong hQ'pkh6 khan ve tai chinh cua cac t8 chuc tin dung khi chat 1U'Q'ngcac khoan nQ'suy giam. Theod6, Ngan hang phai thl,J'chi$n trich li;1pva duy tri dl,J'phong chung bang 0,75% t8ng gia tricac khoan nQ'dU'Q'cphi:m 10<;litu nh6m 1 den nh6m 4.
9
Nqan hang ThU'o'ng rnai Co phan Bc'k A Bi~u 56: B05a/TCTO-HN
THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GICrA NIEN 8<) (tiep theo)tai nqay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 k~t thuc cung ngay
2. cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)
2.6 D'I' phong rui ro tin dl,mg(tiep thee)
Ol,J'phong dU'O'cghi nhan nhu mQIkhoan chi phi tren bao cao ket qua hoat dQng kinh doanhhop nhat giCfanien dQva du'oc SLfdunq d~ XLfIy cac khoan no xau.
Theo quy dinh, Ngtm hang thanh lap Hoi dong XLf Iy Rui ro de XLfIy cac khoan no xau neunhu chunq duoc phan leal vao nhorn 5, hoac n~u khach hang vay 121 phap nhan giai the,pha san, hoac 103 ca nhan bi chet hoac mat tlch.
2.7 Ch{mg kho(m kinh doanh
Chting khoan kinh doanh la nhCfngchting khoan no, chting khoan von, chting khoan khacduoc Ngan hang mua hcjn va dl,l'djnh ban ra trong tMi gian ngan nham mt,Jcdich thu IO'itIYvi$c hU'cmgchenh I$ch gia.
Ch(fng khoan kinh doanh dU'O'cghi nh~n theo gia goc vao ngay giao djch.
Cac chting khoan nay dU'O'cxem xet kha nang giam gia t~i theYidi~m I~p bao cao tai chinh.Chting khoan kinh doanh dU'O'cI~p dl,J'phong giam gia khi gia trj ghi so cao hO'n gia Irj thjtfU'eYng.Ol,l' phong giam gia dU'O'cghi nh~n vao bao cao kel qua hO<;ltdong kinh doanh hO'pnhat giCfanien dQtren khoan mt,Jc"UWlo thuEmtif mua ban chLmg khoan kinh doanh". 2
2.8 Ch{mg khoan d/w tll'
2.8.1 Ch(.mg kl10an giif den ngay ciao hf?n
Chting khoan giCfd~n ngay dao h<;ln121cac chting khoan nO'dU'O'cNgan hang mua hcjn vaimt,Jcdich dau tU'de hU'&ng lai suat. Chting khoan giCfd~n ngay dao h<;lnc6 gia Iri dU'O'cxacdjnh va co ngay dao h~n ct,Jth~.
Cac chting khoan nay dU'O'cghi nh~n theo m$nh gia t~i Ihai diem mua, phan chiel khau/pht,JIrQi 103 chenh I$ch am/dU'O'nggiCfagia g6c vai gia Irj cua khoan tiem gom m$nh gia cQng (+)lai don tich twac khi mua (doi vai chting khoan nO'tra lai saul ho$c trIY (-) lai nh~n trU'accheYphan bo (doi vai chting khoan nO'Ira lai trU'ac), dU'O'cphan bo vao bao cao ktH qua kinhdoanh hO'p nhat giCfa ni€m do theo phU'O'ngphap dU'eYngth&ng trong suot thai gian con l<;Iicua chting khoan. Uii dl,J'thu dU'O'ctinh theo phU'O'ngphap dU'eYngth&ng theo theYigian namgiCPcon l<;Iicua ch(fng khoan.
-·T
Chu'ng khoan giCfden ngay dao h<;lnse dU'O'cxem xet ve kha nang giam gia. Chting khoandU'O'cI~p dl,l' phong giam gia khi co gia trj st,Jtgiam gia Irj lau dai. Ol,l'phong giam gia dU'O'cghi nh~n vao bc'lOcao ket qua hO<;l1dOng kinh doanh hO'pnhat giCfanien dQtren khoan mt,Jc"U!Jillo Ihuan tif mua ban chung khoan dau til'.
2.8.2 Chifng khoan san sang de ban
Chting khoan s~n sang de ban bao gom cac chting khoan nO'va chting khoan von dU'O'cNgan hang narn giCf vai mt,Jcdich dau IU' va s~n sang de ban, khong IhuQc IO<;lich(mgkhoan mua vao ban ra thU'ang xuyen nhU'ng c6 the ban bat cti luc nao xet thay co IO'ivaNgi'm hang khong phai 121 co dong sang I~p; ho~c 121doi tac chien IU'O'c;ho$c co kha nangchi ph6i nhat dinh vao qua trinh I~p, quyel dinh cac chinh sach tai chinh va ho~t dQng cuadoanh nghi$p nh~n dau tU' thong qua van ban thoa thu~n CLfnhan Sl,l'tham gia HQi dongquan tri/Ban dieu Mnh.
Chting khoan von s~n sang de ban luon dU'O'ch~ch loan theo gia mua.
10
Nqan hang Thuonq rnai Co phan Bac A Bi~u s6: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHINH HO'P NHAT GIO'A NIEN 80 (tiep theo)1<;linqay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 k~t thuc cung nqay
2. cAe CHiNH sAcH KE ToAN CHU YEU (tiep theo)
2.8 Ch{Pngkhoen dau tli' (tiep theo)
2.8.2 Chung knoen s~n sang de ban (tiep theo)
ChCrngkhoan no san sang d~ ban duoc hach toan theo rnenh gia tai th&i di§m mua, phanchi~t khtlU/phl,l troi la chenh lech am/dU'O'ng giCra gia goc voi gia tr] cua khoan tien gomrnenh gia cQng (+) lai don tich truoc khi mua (doi voi chCrngkhoan no tra lai saul hoac trv(-) lai nhan truce cho phan b6 (doi vai ch0'ng khoan NO'tra lai truoc), QU'O'cphan bo VaGbao cao k&t qua kinh doanh hop nhat giCranien dQ theo phU'O'ngphap dU'&ng th~ng trongsuot thai gian con I~i cua ch0'ng khoan. Lai dl,J'thu dU'O'ctinh theo phU'O'ngphap dU'angth&ng theo thai gian n~m giCrU'actfnh con I<;Iicua ch0'ng khoan.
Ch0'ng khoan san sang d~ ban S6dU'O'cxem xet ve kha nang giam gia. Ch0'ng khoan dU'O'cI$p dl,J'phong giam gia khi gia tr! thi tm&ng thap hO'ngia tr! ghi so. DI,J' phong giam gia dU'O'cghi nh?n vao bao cao ket qua kinh doanh hO'p nhat giCranien dQ tren khoan ml,lc "Lai/faIhuan tif mua ban chung khoan oau tLY'.
2.9 Oau tli'VelO cong ty con
Cae khoan dau tU'VaGcong ty con ma trong d6 Ngan hang n~m quyen ki~m soat dU'O'ctrlnhbay theo gia goc. Cac khoan phan phoi IO'inhu$n ma Ngan hang nh~n dU'O'ctv so IO'inhu~nlOy ke cua cong ty eon sau ngay Ngan Mng n~m quyen ki~m soat dU'O'Cghi VaGket quaho?t dQng kinh doanh trong ky cua Ngan hang. Cac khoan phan phoi khac nh~n dU'O'cdU'O'cxem nhU'phan thu hoi cua cac khoan dau tU'va dU'O'cghi giam gia tr! cua khoan d~lUtU'.
2.10 Oau tv gop von dil; h;:m khilc
Cac khoan dau tU'g6p von dai h?n khac the hi~n cac khoan dau tU'von VaGcac dO'nvi khacma Ngan Mng nam du'ai 20% quyen bieu quyet va d6ng thai Ngan hang la co dong sangI$p; ho~c la doi tac chien 1U'Q'c;ho~c c6 kha nang chi phoi nhat d!nh VaGqua trlnh I~p, quyetQ!nh cac chinh sach tai chinh va ho~t dQng cua doanh nghi$p nh~n dau tU' thong qua vanban thoa thu$n CLYnhan SU'tham gia HQidong Quan tr!/Ban £)ieu h~nh.
Cae khoan dau tU' nay QU'O'cghi nh~n theo gia goc, sau d6 dU'O'cphan anh theo gia goe trvdl,J'phong neu co.
-I,
-,
DI,J' phong giam gia dU'O'cghi nh?n VaGbao cao ket qua ho?t d¢ng kinh doanh hO'p nhatgiCranien d¢ khi gia th! trU'&ng thap hO'ngia tr! ghi s6 doi vai cac khoan dau tU'ch0'ng khoanva khi c6 bang ch0'ng khach quan ve vi$c giam gia lau dai doi vai cac khoan dau tU'gop vonban dau. £)oi vai cac khoan dau tU' g6p von ban dau VaGcac dO'nvi khac, dl,J'phong giamgia dau tU' dai h?n dU'O'cI~p neu t6 chu'c kinh te ma Ngan hang dang dau tU' b! 10 (trvtrU'&ng hO'p10theo ke ho?ch da dU'Q'cxac d!nh trong phU'O'ngan kinh doanh ban dau) theoqui dinh t?i Thong tU' so 228/20091TT-BTC do 69 Tai chinh ban hanh ngay 07 thang 12 nam2009 va cac van ban sLYadoi, b6 sung Thong tU' so 228/2009/TT-BTC. Theo d6, m0'c trichI$p dl,J'phong la chenh I~ch giCravon g6p thl,J'cte cua cac ben t?i to ch0'c kinh te va von chusa hCruthl,J'cco nhan (x) vai ty 1$von dau tU'cua doanh nghi$p so vai tong von gop thl,J'ctecua cac ben t?i to ch0'c kinh teo
2.11 Tai sim co dinh va hinh
Tai san co d!nh vo hinh dU'O'cghi nh~n theo nguyen gia trv di gia tr! khau hao lOy ke.
Nguyen gia tai san co d!nh vo hinh la toan b¢ cac chi phi ma Ngan hang phai bo ra de c6dU'O'ctai san co dinh vo hinh tinh den tMi di§m dU'atai san d6 VaGSLYdl,lng theo dl,J'tfnh.
Cac chi phi nang cap va d6i mai tai san co d!nh vo hinh dU'Q'cghi tang nguyen gia cua taisan va cac chi phi khac dU'Q'ch?ch toan VaGbao cao ket qua ho?t dQng kinh doanh hQ'pnhc'ltgiCranien dQ khi phat sinh.
11
Ngan hang Thuonq rnai C6 phan SacA Bi~u 56: B05a/TCTD-HN
THUYET MINH cAe BAo cAo TAl CHiNH HQ'P NHAT GILYANIEN 80 (tiep theo)tai ngay 31 thanq 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cunq nqay
2. cAc cHiNH SACH KE ToAN CHU YEU (tiep thee)
2.11 Tai sen eodfnh vo hinh (tiep theo)
Khi tai san co dinh vo hinh dU'Q'cban hay thanh Iy, nguyen gia va qia tr] kh~u hao lOy kedU'O'cx6a so va cac khoan liWI6 phat sinh do thanh Iy tal san dU'Q'chach toan vao bao caoket qua heat dOng kinh doanh hop nhat giCl'anien dO.
2.12 Tei san co djnh biru hinh
Tai san co dinh hCl'uhlnh dU'O'Cthe hien theo nguyen gia tny di kh~u hao lOyke.
Nguyen gia tai san co dinh 121toan bOcac chi phi rna Ng21nhang phai bo ra de c6 dU'O'ctaisan co dinh hO'uhlnh tinh den thoi diem du'a tai san d6 vao tr<,lngthai s~n sang SLYdung.
Cac chi phi mua sam, nang c~p va doi moi tai san co dinh dU'Q'cghi tang nguyen gia cua taisan co dinh, chi phi bao tri, slfa chCl'adU'O'ch<,lchtoan vao bao cao ket qua hO<,ltdOng kinhdoanh hQ'pnh~t giCl'anien dOkhi phat sinh.
Khi tai san dU'O'cban hay thanh Iy, nguyen gia va gia tri hao men lOy ke dU'Q'cx6a sova cackhoan laillo phat sinh do thanh Iy tai san dU'Q'ch<,lchtoan vao bao cao ket qua hO<,ltdOngkinh doanh hQ'pnhat giCranien dO.
2.13 Khau hao
Kh~u hao cua tai san co dinh hCruhlnh va vo hinh dU'O'ctfnh theo phU'ong phap dU'ongth~ng trong suot thoi gian SLYdl,mg U'oc tfnh cua tai san co dinh nhU'sau:
Nha cLra, v~t kien trucMay m6c thiet biPhU'ong tien v~n taiThiet bi van phOngQuyen Slf dl,mg d~t c6 thoi h<,ln(*)Phtm mem may tinh
08-38 nam03-13 nam06-11 nam03-05 nam
theo thoi hcjlnthue03-08 nam
(*): Quyen Slf dl,mg dM cua Ngan hang dU'Q'cNha nU'oc giao khong tMi h<,lnkhong uU'Q'ctrich khau hao. Quyen SLYdl,mg dat c6 thoi h;;!ndU'Q'Ckh~u hao theo thO'igian thue.
2.14 Ghi nh4in doanh thu va chi phi
Doanh thu ttY lai cho vay va chi phi tra lai vay dU'O'cghi nhc;3ntrong bao cao ket qua hO<,ltdOng kinh doanh hQ'pnhat giCranien dOtren co sO>dl,l' thu, dl,l' chi. Lai phili thu phat sinh ttYcac khoan cho vay phan 10<,littYnh6m 2 den nh6m 5 theo cac quy dinh hien hanh cua Nganhang Nha nU'oc se khOng dU'O'cghi nhan vao bao cao ket qua hO<,ltdQng kinh doanh hQ'pnhat giCl'anien dQ. Lai phai thu cua CaGkhoan nO'nay oU'Q'cchuyen ra theo doi 0> tai khoanngo;;!i bang va dU'Q'Cghi nhc;3nvao bao cao ket qua hO<,ltdOng kinh doanh hQ'p nhat giCl'anien dO khi NgEInhang thl,l'c nh$n.
Cac khoan phi dich Vl,J va hoa h6ng dU'O'ch<,lchtoan tren co sO>thl,l'c thu, thl,l'cchi.
Co tuc nh$n dU'Q'cttY ho;;!tdOng dau tU'dU'Q'cghi nhan vao bao cao ket qua hOC,ltdong kinhdoanh hO'pnhat giCranien dQkhi quyen nhc;3nco tuc cua Ngan hang dU'Q'cxac I$p.
2.15 Cae nghi~p Vfl bang ngo<;1it~
Theo he thong ke toan cua Ngan hang, t~t ca cac nghiep Vl,lphat sinh cua Ngan hang dU'Q'chC,lchtoan theo nguyen teoT;;!i tho'i diem cuoi quy, tai san va cong nQ'c,6n9uon goc ngo;;!itedU'Q'cquy doi sang VN8 theo ty gia quy dinh vao ngay laP bang can doi ke toano Cac khoanthu nMp va chi phi bang ngo~i te cua Ngan hang dU'Q'cquy doi ra VN8 theo ty gia vao ngaypha! sinh giao dich. Chenh lech ty gia do danh gia lC,licac tai san va cong nQ'b~ng ngoC,litesang VN8 du'Q'cghi nh~n vilo bao cao ket qua hOC,ltdOng kinh doanh hQ'p nhat giCl'aniendc).
Nqan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc BAa cAo TAl CHINH HOP NHAT GICrA NIEN 80 (tiep theo)tai ngay 31 thang 03 narn 2017va cho Quy 1 narn 2017k~t thuc cunq ngay
2. cAc CHiNH SACH KE ToAN CHU YEU (tiep theo)
2.16 tnos thu nh~p doanh nghi~p
TllU& tnu nl7~p l7itjn M.nh
Tai san thue va thue phai nop cho narn hien hanh va cac narn truce dLYQ'cxac dinh bf3nggia tri dl,J'kien phai nop cho (hoac dLYQ'cthu hoi ttY)co quan thue, ap dunq mire thue suat vacac luat thue co hieu ll,J'cVaGnqay lap bang can doi k~ toan.
Thue thu nhap hien hanh dLYQ'cghi nhan VaGk~t qua heat d¢ng kinh doanh hop nhat giCfanien d¢ nqoai tnr tmang hop thue thu nhap pnat sinh lien quan d~n mot khoan rnuc dLYQ'cghi th~ng vao von chu sO>hO'u,trong tmang hQ'pnay, thu~ thu nh$p hi$n himh cOng dLYQ'cghi nh$n trl,J'ctiep VaGvon chu sO>hCfu.Ngan hang chi dLYQ'cbu trtY cac tai san thue thu nh$p hi~n hanh va thu~ thu nh$p hi~n hanhphai tra ktli Ngan hang co quyem hQ'p phap dLYQ'cbu trtY giCfa tai san thue thu nh~p hi~nhanh vai thue thu nh$p hi~n hanh phai n¢p va Ngan hang dl,J'dinh thanh toan thu~ thu nh$phi~n hanh phai tra va tai san thu~ thu nh$p hi~n hanh tren cO'sO>thu~n.
Cac bao cao thue cua Ngan hang S8 chiu Sl,J'ki~m tra cua cO'quan thu~. Do vi~c ap dl,lnglu$t va cac quy dinh ve thue doi vai cac 10<;linghi~p Vl,l khac nhau c6 the dLYQ'Cgiai thichtheo nhieu cach khac nhau, so thue dLYQ'ctrinh bay tren cac bao cao tai chinh hQ'p nh{>tc6the S8 bi thay doi theo quyet dinh cu6i cung cua CO' quan thu~.
2.17 Tien va cac khoan tU'ong dU'O'ngtien
Tien va cac khoan tLYO'ngdLYO'ngbao gam tien mi;lt, vang, da quy, tiEmg&i thanh toan vaiNHNN, tin phieu Chinh phu va cac giay ta co gia ngan h<;lnkhac du meu ki~n chi~t kh~1UvaiNHNN, cac khoan tiEmg&i va cho vay t<;licac t6 cht)c tin dl,lng khac co thai h<;lndao hc,lnkhOng qua 90 ngay, chCmg khoan c6 thai h9n thu goc khOng qua 90 ngay, co tinh thanhkhoan cao, c6 kha nang chuy~n doi de dang thanh mQt ILYQ'ngtien xac dinh va khong c6nhieu rui ro trong chuy~n d6i thanh tien
2.18 DI}' phOng cho cac cam ket ngo;,Jibang
Theo cac quy dinh hi~n Mnh cua Ngan hang Nha nLYac,to ChLfCtin dl,lng phai thl,J'chi~nph{m 109iva trich I~p dl,J'ph6ng rui ro doi vai cac khoan bao lanh, chap nhiiln thanh toan vacam k~t cho vay khong huy ngang vo dieu ki~n va co thai diem thl,J'Chi~n Cl,lth~ (goi chung121cac khoan cam kef ngo?i bang) VaG cac nhom quy dinh. Theo do, cac khoan cam ketngo<;libang dLYQ'cphan 10<;1itheo cac mLfc do rui ro nhLYsau: NQ'au lieu chuan, NQ'can chI)y, NQ'dU'6i lieu chuan, NQ'nghi nga va NQ'co kM nang mM v6n dl,J'aVaGtinh tr<;1ngqua h<;1nva cac yeu to dinrl tinh khac.
Dl,J'ph6ng cho cac cam ket ng09i bang dLYQ'ctinh tLYO'ngtl,J'nhLYdl,J'ph6ng cac khoiln chovay khach hang t?i Thuyet minh s6 2.6.
2.19 Cac h9'P dong pM; sinh tien t~
Cac hQ'pdong ky hc,ln
86i vai cac hQ'p dong ky h<;ln,cMnh I$ch giCfa gia tri VN8 cua s6 ILYo'ngngo<;1it$ cam ketrnua/ban tinh theo ty gia ky h<;1nva ty gia giao ngay t<;1ingay hi$u ll,J'ccua ho'p dong dLYQ'cghi nhi;1nngay t9i ngay hi~u ILYCcua hQ'p dong nhLYm(lt kho?m ml,lCtai san - khoan ml,lC"Cong C(l pMi sinh tien t~ va cac tai san fai chfnh kMc" neu dLYO'nghOac khoan ml,lCcongnQ'- khoan ml,lc "Cong C(l phcii sinh fien t~ va cac cong nQ'fai chfnh khac" n~u am. ChenhI$ch nay sau d6 dLYQ'cphan bo tuy~n tinh vao khoan ml,lC"Uii/!o !huan ti)' ho?! Qong kinhdoanh ngo?i Mi" tren bao cao k{H qua ho?t dong kinh dO(;lnhhQ'pnhat giCfa nien d(l trongsu6t ky h9n cLla hQ'pdong. T?i thai cfiem I$p bao cao tai chinh, cam ket theo cac hQ'pdong
~:;.
13
Ngan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc sAo cAo TAl CHiNH HQ'P NHAT GICrA NIEN 80 (ti~p theo)t~i ngay 31 ttlang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung nqay
2. cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)
2.19 Cae hCJ'pdong pMi sinh tilmt~ (tiep theo)
ky han nqoai te duoc danh gia lai thee ty gia quy dinh VaG ngay lap bang can doi ke toanhO'P nhat giCra nien dQ. Uli hoac 10 do danh gia Iai oU'Q'c hach tcan vao khoan rnuc "La;116thu8n tif beet dOng kint: doanh nqoe! 176;".
2.20 Can tnr
Tai san va cong no tai chinh dU'O'c din trLPva thll hien qia tri ronq tren bang can doi k~ toanhO'P nhat giCra nien dQ chi khi Ngan hang co quyen hO'P phap dll thl,J'c hien viec can trv vaNgan hang dU' dinh thanh toan tai san va cong nO' theo gia tri rong, ho?c vi$c tat toan taisan va cong nO' xay ra d6ng thoi.
2.21 Diew chinh cfau ky
8tw nam 2017, Ngfm hang thl,J'c hi~n mQt so but toan dieu chinh theo yeu Cc3U cua kil!mtoan dQc I$p eho nam tai chinh ket thuc ngay 31 thang 12 nam 2016. Anh hU'ang eua vi$cdieu chinh nay den so li~u nam 2016 eua e,k bao eao tai chinh hO'P nhat giCra niem do choky bao cao Quy 1 nam 2017 ntm sau:
Trieh tLPbang can doi ke toan hO'P nhat t<;lingay 31 thang 12 nam 2016:
Anh hu&nq do; va; t6nq tal san
31112/2016 D;{Ju chinh
96.318tr;~u d6ng
3111212016(trinh My 1(;1;)
Iri~u 60ngCae ktlOan ptlai thu
Tai san thu~ TNDN hoan l<;Ii
Anh hU'ang d6i vcYi t6ng taisan
tri~u <1ong(1.298)
1.29895.020
1.298
o
Anl7 hu&nq do; va; t6nq nO' pM; Ira va von eM sohCm:
3111212016 D;tJu cl7inh
tr;~u <1ong tr;~u <1ong
31112/2016(trinh bay1(;1;)
tr;~u <1ong
Cac khoc'm phai tra va eong nO'khacLO'i nhuc;1nehU'a phan ph6i1LolOy ke
Anh hU'cYngd6i vcYi t6n9 nQ'phai tra va v6n chu sa hQ>u
404.115 (1.250)
563.165 1_.2_5_0
402.865
564.415
o
14
Ngan hang Tbuonp rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GICrA NIEN 80 (tiep theo)tai nqay 31 tMng 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cunq ngay
3. TIEN M~T, VANG B~C, DA QUY
3110312017 3111212016trieu (f6ng ttieu (fang
Tien mat bang VN8 520.834 338.995
Tien mat bang nqoai t$ 93.941 87.136
614.775 426.131
4. TIEN Glrl T~I NGAN HANG NHA NU'oe VI~T NAM
3110312017 3111212016tr;~u(fang tr;~u(fang
Tien gi.fi thanh toan t<,liNHNN 145.326 402.066
145.326 402.066
5. TII~N GO'I vA CHO VAY cAe TCTD KHAc
3110312017 3111212016tr;~u(fang irieu (fang
Tien gU'i tai cac TCTD khac 6.508.310 222.033Cho vay cac TCTD khac 877.000 6.128.000
01,1' ph6ng rui ro (70.500) (70.500)
7.314.810 6.279.533
5.1 Tifm giPi t~i esc rcrD kMc
3110312017 3111212016trieu (fang tr;~u(fang
Ti~n 9l1'i khong ky han 118.879 137.130Bang VN8 19.328 17.075Bang nqoai t$ 99.551 120.055
Ti~n gll'i co ky han 6.389.431 84.903Bang VN8 5.773,500 70.500
Bang nqoa: t$ 615.931 14.403
6.508.310 222.033
15
Ngf:in hang Thuo'nq rnai Co phan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GIO'A NIEN 80 (ti~p theo)tai nqay 31 thimg 03 narn 2017 va cho Quy 1 narn 2017 k~t thuc cling nqay
6. CHLrNG KHOAN KINH DOANH
3110312017 3111212016ttieu 60ng ttieu 60ng
ChLPng khoan no
ChLmg khoan no do cac TCTD khac trongnuoc phat hanh
ChLPng khoan von 128.469 128.469
ChLing khoan von do cac TCTO khac trongnuoc phat hanh 106.580 106.580
ChLing khoan von do cac TCKT trongmroc phat nanh 21.889 21.889
ChLPngkhoan kinh doanh khac
Dlf phonq giam gia chLPngkhoan kinhdoanh (23.506) (23.506)
104.963 104.963
7. cAc CONG cu TAl CHINH PHAI SINH vA cAc TAl SAN TAl CHiNH KHAc
Tong gia tri cue bop Tong gia tri ghi s6 k& toen (theacJong (thea ty gia __ -"tY_,g"-.ia_'--,tC;l_i-,ng",-a-"Y_i-,-,~p,-b_aa_ca_'a-,-)
ngay hi~u tuc HfJ) Tai sEm Cong nO'trteu 60ng tri~u 60ng tri~u cJong
T(;li ngay 31/03/2017
Cong C!l tai chinh phili sinh titm t~
Giao dich hoan doi tien t$
Cong cll tai chinh phili sinh kMc
T?i ngay 31/12/2016
Cong cll tai chinh pMi sinh ti~n t~Giao dich hoan doi tien t$
Cong cll tal chinh phiH sinh khilc
32.787
32.787
32.78732.787
29.29929.299
29.29929.299
8. CHO VAY KHAcH HANG
Cho yay cac to ChLfCkinh te, ca nhi!mtrang fmacCho yay chi~t khau thll'O'ng phi~u va cacgiay ta co giaCha yay bang von lai trQ',uy thac dau tll'Cho yay khac dc')ivai cac t6 chCfckinh t~,ca nhan trong nll'CYc
3110312017 3111212016tri{ju Gong tri~u dong
48.864.492 48.076.375
1.188 236500 500
18.813 25.204
48.884.993 48.102.315
CtlO yay thU'O'ngm~i gam cac khoan cho yay ng~n, trung va dai h9n, bao gam ca cac khoanyay dong tai trQ' ma Ngan hang lam d~lUm6i, bang VN8 va d6 la My.
16
Nqan hang ThU'O'ng mai Co phan Bac A Bi~u 56: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHINH HOP NHAT GICrA NII~N80 (ti§p theo)tai nqay 31 thang 03 narn 2017 va cho Quy 1 nam 2017 kft thuc cung nqay
Nqan hang Thuonq mai Co phan B~c A Bi~u 56: B05a/TCTO-HN
THUYET MINH cAc BAo cAo TAl CHINH HOOPNHAT GILrA NIEN 80 (tiep theo)tai nqay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cLIngnqay
9. THAY £>01 (T.ii.NG/GIAM) CUA OI,J'PHONG RUI RO TiN OI,lNG (tiep theo)
Thay doi dl! phonp rui ro tin dl,mgtrong narn 2016 bao g6m cac khoan sau:
DI! ph6ng GI,Jthe DI! phOng ctiutv; Tong GOng
trieu (fong tri~u dong tri~u (fong_
se dll' d&u ky 172.426 310.016 482.442Dl! pMng rui ro [rich I~ptrang ky 18.069 33.288 51.357se hoan nhap dl! phongtrang ky (89.820) (89.820)se dl! phong da SlY dl,mg deXLRR trong ky
Chung khcan no Chinh phu 10.620.430 11.067.118Chung khoan no do cac TCTD khac trongnuoc phat hanh 7.280.871 5.179.786Chung khoan no do cac TCKT trong nuocphat hanh 538.000 539.106
Oll' ph6ng giam gia ch~ng khoan s~nsa'ng d~ ban (18.000) (18.000)
Ch~ng khoan dau tll' gifJ' d~n ngay d~oh?n 427.131 463.298
Trai phieu dc;icbi~t do VAMC pha! hanh 611.950 611.950
Tien gU'ikh6ng ky han bang VN8Tien gLfi tiet kiern kh6ng ky han b~ng VN8Tien gLri kh6ng ky hC;1nb~ng ngoC;1it$Tien g&i tiet ki~m kh6ng ky h~n bangngoC;lit~
Tibn giPi co ky h~n
Tien gLfi co ky hC;lnbang VN8Tit!~ngLri tiet ki$m co ky h~n b~ng VN8Tien gU'ico ky hC;1nbang ngo<;lit~Tien gui tiet ki~m c6 ky h<;lnbang ngo<;lit$
Tilln gli>i v6n chuyen dung
Ti&n ky quy
Ti n gui ky quy bang VN8Ti n gui ky quy bang ngoC;1it$
61.760.481
1.250.90660.215.940
58.412.418
1.115.71756.977.071
293.635 319.630
5 2
24.926 23.271
24.820 23.165106 106
--------
62.429.028 59.156.703-~-~===
20
Nqan hang Thuonq mai cephan Bac A Bi~u 56: B05a/TCTO-HN
THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GIO'A NIEN £)0 (tiep theo)tai nqay 31 thanq 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cung ngay
16. PHAT HANH GIAV TO co GIA
3110312017 3111212016
Kyh?n trieu aong tiieu dong
Tu 12 thang oen 05 nam 500.000 500.000Tu' 05 narn tra len 950.000 950.000
1.450.000 1.450.000
17. cAc KHOAN PHAI TRA vA CONG N9' KHAc
3110312017 3111212016Iri&u aong tri~u dong
Cac khoan phai tra noi bo 96.557 103.734Cac khoan phai tra ben nqoai 306.641 275.913Quy khen Hwang, phuc loi 20.795 23.218
423.993 402.865
18. TiNH HiNH THl)'C HI~N NGHIA VI) Val NGAN SACH NHA NU'OC
£JO'nvi: Iri{1u aong
se air Phat sinh trang ky s6 dtratJu ky s6 pMi nQp s6 a§. nQP_ cue! kyo
(0) Can cLf Nghi dinh 218/2013/N£)-CP ban hanh ngay 26/12/2013 hU'O'ngdan thi hanh Luatthue thu nhap doanh nghiep ngay 03/06/2008 va Luat sua o6i, b6 sung mot s6 dieu cual.uat thue thu nhap doanh nghi$p ngay 19/06/2013, Ngan hang c6 nghia VI.,J nop thue thunhap doanh nghi$p 20% tren t6ng thu nh?p chiu thue ke tu ngay 01/01/2016.
Cac bao cao thue ella Ngan hang se chiu Sl,l' kiem tra cLla cO'quan thue. Do vi$c ap dl,mglu?t va cac quy djnh ve thue d6i vO'i cac 10G'linghi$p Vl,J khac nhau c6 the oU'Q'Cgi13ithichtheo nhieu cach khac nhau, s6 thue dU'Q'ctrinh bay trEmcac bao cao tai chinh ho'p nhatgiCPanien do c6 th~ S8 bj thay d6i theo quyet oinh cu6i cung cLla cO'quan thue.
21
Nqan hang ThLPO'ng mal Co phan Bac A
THUY~T MINH cAc sAo cAo TAl cHiNH HQ'P NHAT GICrA NIEN 80 (tiep thea)tai ngay 31 thang 03 narn 2017 va cho Ouy 1 narn 2017 k~t thuc cunq nqay
19. VON vA esc au? CllA TO CHUC TiN Dl,lNG
19.1. Beo cao tinh tiinn thay doi von chu sa tiuu
Tinh hinh thay c16i v6n cua Nqan hang t(l>oau narn o~n het Ouy 1 narn 2017 oU'Q'cth~ hi~n trong bang dU'ai oay:
56 dO' d~u ky
Tang trong kyTang von trang kyLQ'i nhu?n tang trangkyTrich bo sung cacquycho ky truocTarn trich i?p cac quydl,!' IrQ>cho ky nayCac khoan tang khae
Giam trong kYSlY dl,mgtrang kyMua co phi~u quyChia ell life namtmacT~m (mg ell t(Pc namnayCac khoan giam khae
56 du' cu6i ky
QuyVon TMng air von Quy tJ{JU ILl'pMI dl,fphong lfii Quy dl,f trir b6
Thu nh~p lai tien guiThu nh~p lai cho vay kh,kh hangThu lai tLi kinh doanh, d~1UtLl'chCmgkho8nThu phi tLi nghi~p Vl,Jbao lanhThu khac tLi ho?t dc)ng tin dl,Jng
Thu tCr kinh doan~l ngo<;lit$ giao ngayThu tCrcac cong Cl,J tai chinh phai sinh tien\$
Chi phi hOC;1tdqng kinh doanh ngo?i h6i
Chi ve kinh doanh ngo<;lit$ giao ngayChi ve cac cong Cl) tai chinh phai sinh tiente
Uii/(L6) thu~n tiP ho?t dQng kinh doanhngo~i h6i
67.809
67.809
969
969
(60.014)
(60.014)
(17.616)
(17.616)
7.795 (16.647)====~-=.,;.
24
Nqan hang ThU'O'ng mai Co phan Bac A Bi6u so: B05a/TCTD-HN
THUYET MINH cAc sAo cAo TAl CHINH HQ'P NHAT GIO'A NIEN 80 (tiep theo)tai nqay 31 thang 03 narn 2017 va cho Quy 1 nam 2017 k~t thuc cung nqay
24. CHI PHi HOAT D9NG
Cho giai aoen tai Cho giai clo?n taiehinh ket tbuc ngay ehinh ket ttwc ngay
3110312017 3110312016tri{ju clang ttieu clang
Chi n9P thut} va cac khoan phi, I~ phi 1.049 675
Chi phi cho nhan vien 60.785 63.055
Chi lu'O'ng va phu dip 53.659 51.662
Cac khoan chi d6ng g6p theo IU'O'ng 2.385 6.894Chi tro cap 4.741 4.499
Chi v~ tai san 30.469 21.137
Trang rI6:KhElUtieo fai san eodin/? 8.389 1.713
Chi cho hoat 69n9 quan Iy cong vu 1.773 774Conq tac phi 1.719 484Chi v~ cac neat dOng dean th~ cua TCTD 54 290
Chi n9P phi bao hi6m, bao toan ti6n gl"Picua khach hang 21.260 19.018
Chi phi hoat dQng khac 34.298 20.763
149.634 125.422
25. TII~N vA esc KHOAN TlfO'NG DlfO'NG TIl~N
Tien va cac khoan tu'O'ng oU'O'ng tien thuan th~ hi$n tren bao cao luu chuyen tien t$ hQ'pntlat giCra nien dO bao gom cac khoan tren bang can o6i k~ toan hQ'p nhat giCra nien dO sauday:
Tien va Cc3c khoim tU'O'ng dU'O'ng tien t<;liquy
Tien gui t<;liNgan hang Nha nU'ocTien gui thanh toan ti;li cac TCTD khacTien gui va CtlO vay cac TCTD khac co kyhi;ln khong qua 90 ngayChCrng khoan co thiYi h<;lnthu hoi ho$c daoh<;ln khong qua 90 ngay kE}ti) ngay mua
Ngc:mhang Thuonq mai Co phan Bac A Biflu so: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GICrA NIEN DO (tiep thee)ti;li nqay 31 thang 03 narn 2017 va eho Quy 1 narn 2017 ket thuc eung ngay
26. GIAOD!CH val cAc BEN LIEN QUAN
Giao dich voi cac ben lien quan la cac giao dich dU'Q'cthuc hien voi cac ben co lien quanvoi Ngtln hang. Cac ben dU'Q'ccoi la lien quan neu mot ben c6 kha nang kiem scat noac coanh hU'ong dang ke d6i vai ben kia trong viec ra quyet djnh d6i voi cac chinh sach tai chinhva hoat d¢ng. M¢t ben dU'Q'eeoi la ben e6 lien quan voi Nqan hang neu:
(a) Trvc tiep hoac gian tiep qua mot hay nhieu ben trung gian, ben nay:
,.. kiern soat hcac b] kiem scat hcac chiu su kiem scat chung boi Ngan hang (baogom cac eong ty me, eong ty con);
... c6 von gop VaGNgan hang va do d6 c6 anh hU'ong dang ke tai Ngan hang;
,.. e6 quyen dong kiem soat Ngan hang;
- -··-----CofBen lien quar;-ia-cong ty lien doa-nh-;----lienket mznllg-an-hang la mOt ben-lien doanh, lien-ket;
(c) Ben lien quan co thanh vien la nMn Sl,J' chinh trong Ban m§u hanh cua Ngan hang ho~ccong ty m~ cua Ngfm himg;
(d) Ben lien quan la thanh vien mat thiet trong gia dinh cua bat ky col nhan nao of! neu trongdiem (a) ho~c (c);
(e) Ben lien quan la m¢t t6 chu-c trllc tiep ho~c gian tiep chju Sll kiem soat, dong kiem soatho~c chju anh hU'ong dang ke, ho~c c6 quyen bieu quyet btYibat ky ca nhan nao dU'Q'cde caP den trong diem (c) ho~c (d).
Ti;li ngay 31 thang 03 nam 2017, Ngan hang co 01 Cong ty can do Ngan hang stYhCi'u100%von la Cong ty TNHH M¢t thanh vien Quan Iy NQ'va Khai tMc Tai san - Ngan hang TMCPBac A (BacA-AMC) (Thuyet minh so 1).
Tom tat giao djch Ian li€mquan dEmdoanh thu, chi phi giCi'aNgan hang va BacA-AMC denhet Quy 1 nam 2017 nhU'sau:
Thu tCfhO<;ltdong tai ehinh 26
Cae giao djcil3110312017
tri~u dong
T6m tat cac khoan phai thu, phai tra Ion giCi'aNgan hang va BacA-AMC t<;lithCYidiem 31thang 03 nam 2017 nhU'sau:
Cae giao djch3110312017
tri~u dong
Tien gU'ieua Cong ty AMCG6p von VaGCong ty AMC
3.62669.000
26
Nqan hang Thvcnq rnai Co phan Bac A Bi~u so: B05aITCTD-HN
THUY~T MINH cAc BAo cAo TAl CHiNH HQ'P NHAT GIVA NIEN 80 (tiep theo)tai ngay 31 tMng 03 narn 2017 va cho Quy 1 nam 2017ket thuc cung nqay
27. RUI RO TH! TRU'ONG
27.1. Rui (0 liii sU<lt
Thoi han dinh lai lai suat thvc t~ la thoi han con I~i tinh tt) thoi diem I$p bao cao tal chinhcho toi ky dinh I~i lai suat g~mnhat cua cac khoan rnuc tai san va nguon von.
Cac gia dinh va di§U ki$n sau dLl'Q'cap dl,Jngtrang phan tlch thoi han dinh lai lai suat thuc tecua cac tal san va cong no cua Ngan hang:
t. Ti~n mat. vang bac da quy; gop von dilu tLl'dai han va cac tai san co khac (bao gom taisan co dinh, bat dQng san dilu tLl'va tai san co khac, trt) uy thac dau tLl') dLl'Q'cx~p 10<;li121khoan ml)C khong bi anh hLl'&ngdo dinh l<;Iilai suat;
... Tien gui ti;li Ngan hang Nha nLl'Q>eVi$t Nam dLl'Q'cxep 10<;li121tien gui thanh toan do doky h<;lndinh l<;Iilai suat thl,l'c te dLl'O'cxep 10<;li121khoan ml,JCden mQtthang;
"" Thoi h<;lndinh I~i lai suat thlJ'c t~ cua chLrng khoan dau tLl'va chCmg khoan kinh doanhdLl'O'ctinh di,l'a tren thoi gian dao h<;lnthl,l'Ct~ ti,li thoi diem I~p baa cao tai chinh cuatt)ng 10<;lichu'ng khoan;
Ir Thoi hi;ln dinh I~i lai suat thlJ'Ct~ cua cac khocln lien gui va cho vay cac TCTD khae; caekhoan eho vay khach hang; cac khocln nQ' Chinh phu va Ngan hang Nha nLl'oc Vi$tNam; cac khoan ti§n gui va vay cac T6 chLYCtin dl,Jngva khoan ml)C tien gui cua khachhang dLl'Q'cxac dinh nhLl' sau:
Cac khoc3nml,JCco lai suat co dinh trong suot thoi gian cua hQ'p dong: Thoi hi,lndinh li,li lai suat thlJ'c te dLl'atren thoi gian dao h~n thlJ'Cte tinh tLYthoi diem I$p baocao tai ehinh.Cac khocln ml,JCc6 lai suat tha nOi:Ttl0i hi;ln dinh l<;Iilai suat thlJ'c te cua cac hO'pdong cho vay co thoi gian dao h<;lncon li;li dLl'cYi6 thang du'Q'cxac dinh dl,J'atren tho'igian dao h<;lncon li,li; cac tlO'Pdong co thoi gian dao h~n con li;li tren 6 thang dLl'Q'cx~p VaG10<;littY 3 tMng d~n 6 thang do ky dinh I~i lai suat cua Ngan hang toi da la 6thang m¢t Ian.
"" Thoi hi,ln dintl li,li lai suat thlJ'c te eua khoan ITll,JCnguon von nh$n tai trQ'uy thac dau tLl',cho vay ma to chu'c tin dl,Jngchiu rui ro dLl'O'ctinh dlJ'a tren thoi gian dao hi;ln con l<;Iicua tt)ng hO'pdong;
Ir Thoi h<;lndinh l<;Iilai suat eua eac khoan nQ'khac dLl'Q'exep VaG khoi'm ml,JCkh6ng biimh hLl'&ngdo dinh li;li lai sual ho~c ky hi;m ttY 1 thang den 3 thang. Trang thlJ'c te, caekhoan ml)C nay co the co thoi gian dinh l<;Iilai suat khac nhau.
27
Nqan hang Thuo'nq rnai Co phan Bac A Biilu 56: B05aITCTD-HN
THUyf:T MINH cAc BAo cAo TAl CHiNH HOOPNHAT GllrA NII~N80 (tiep theo)tal ngay 31 thang 03 narn 2017 va cho Ouy 1 narn 2017 k§t thuc cunq nqay
27. RUI RO TH! TRU'ONG (tiep thea)
27.1. Rui ro fai suat (tiep thea)Don vi: ttieu Gong
Khong bi imh huimgde dinh l<;li
.Qua hen liii sui3t EJen 1thang Tir 1 - 3 thang TiP 3 - 6 tMng TLi'6 - 12 thang Tir t - 5 nam Tlen 511am T{;l1gc¢IJg
n.i san
Tien mat, vang bac, oil quy 614.775 614.775
Tien gLri tai NHNN 145.326 145.326
Tien gLl'i va eho vay eaeTeTD khac (*J 70.500 737.810 5.700.000 877.000 7.385.310
Chfrng khoan kinh doanh (*J 128.469 128469
Cac c6ng cu tai chinh phaisinh va cac tai san tai ehinhkhae (*J 32.787 32.787
Cho vay khach himg n 453.771 2.622.991 2.914.435 3.643.044 4.937.934 21.927.382 12.385.436 48.884993
Ngan hang Thuonq rnai Co phan Bac A Bi~u 56: B05a/TCTO-HN
THUYET MINH cAc BAa cAo TAl CHINH HOP NHAT GICrA NII~N 80 (tiep theo)tai ngay 31 thanq 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cunq nqay
27. RUI RO TH! TRU'ONG (tiep theo)
27.2. Rul ro ticm t{f
Rui ro tien t$ la rui ro rna gia trj cua cac cong cu tai chinh b] thay doi xuat phat hi nhCmgthay d6i ve ty gia.
Ngi"mhang cuoc tnanh li,ip va heat dOng !<;IiViet Nam voi dong tien bao cao la VN8. 80ngtien giao dich chinh cua Ngan hang cOng la VN8. Cac khoan cho vay va Lmg truce khachhang cua Ngan hang chu yeu bang VN8, mot phan bang do la My. Tuy nhien, mot so taisan khac cua Ngan hang lai bang cac dong tien khac nqoai VN8 va do la My. Ngan hang dadU'a ra mot h$ thong h<;lnmLrc dl! quan Iy tr<;lngthai cua cac dong tien. Tr<;lngthai dong tiendU'Q'cquan Iy tren cO'sahang ngay va chien lu'Q'cphong ngLfa rui ro dU'Q'cNgan hang SLrdung de dam bao rang tr<;lngthai cua cac dong tien dU'Q'cduy Iri trang h<;lnmuc da thie! li,ip.
29
Ngan hang ThU'O'ng rnai Co phan Bac A
THUYET MINH cAc sAo cAo TAl CHINH HQ'P NHAT GIO'A NIEN DO (tiep thea)tai ngay 31 thanq 03 narn 2017 va cho Quy 1 nam 2017 k~t thuc cung nqay
27. RUI RO TH! TRU'ONG (tiep thea)
27.2. Ruiro tien t~ (tiep thea)
Phan loai tai san va conq no thea loai tien t~ oil Oll'O'Cquy o6i sang VND VaGnqay 31 thang 03 narn 2017 nhu sau:Dan vi: trieu oong
TaisanTien mat, vang bac, da quyTien gLPitai NHNNTien gLPiva cho vay cac TCTD khac (*)Chung khoan kinh doanh (*)Cong cu tai chinh phai sinh va cac tal san tai chinh khac(*)Cho vay khach hang (*)Chung khoan d§u tll' (*)G6p von, d§u tu dai han (*)Tal san ccSdinh va bat d¢ng san d§u tuCac tai san C6 khac (*)
T6ng tai san
Nc;>'phai tra va v6n chu so. hCPuTien gLPi,vay tu>NHNN va cac TCTD khacTien gLri cua khach hangCac cong Cl,l tal chinh phai sinh va cac khoan cong nq taichinh khacVcSnnh?n tai trq, uy thac d§u tll', cha vay ma TCTD chiurui raPhat hanh giay tcy c6 giaCac khoan nq khacVcSnva cac quy
NgEln hang Thuonq rnai Co phan Bac A Bi~u so: B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GICrA NII~N DO (tiep theo)tai nqay 31 thang 03 narn 2017va cho Quy 1 narn 2017ket thuc cung nqay
27. RUI RO TH! TRlfONG (tiep theo)
27.3. Riliro thanh khoim
Rui ro thanh khoan 121rul ro Ngan hang g~p kh6 khan trong viec thvc hien nhCrngnghia Vl,Jcho cac cong no tai chinh. Rui ro thanh khoan phat sinh khi Ngan hang co the khong du khanang thuc hien nghia Vl,JIra no khi nhu'ng cong no nay den han & nhCrngtheYidiem blnhthU'eYnghoac kh6 khan. De giam thieu rui ro thanh khoan, Ngan hang phai huy d(mg t(rnhieu nguon da danq khac nqoai nguon von CO' ban cua Ngtm hang. Dong thai, Ngan hangcan co chinh sachquan Iy tai san c6 tinh thanh khoan linh heat, theo doi dong tien tU'O'nglaiva tlnh thanh khoan hang nqay. Ngan hang cOng c~n danh gia dong tien dl,J'kien va khanang s~n c6 cGa tai san dam bao tli$n t<;litrang tmeYnghQ'pc~n huy dQngthem nguon von.
TheYigian dao han cGa cac tal san va cong nQ'the hi$n theYigian can l<;IicGatai san va congnQ'Unh t(r ngay I~p bao cao tai chinh den khi thanh toan theo quy dinh trong hQ'pdong hoactrong dieu kho8n phat hanh.
Cac gia dinh va dieu kien sau dU'Q'cap dl,Jngtrong phan tietl theYigian den h<;lncGa cac taisan va cong nQ'cua Ngan hang:
~ Tien gCrit<;liNgan hang Nha nU'cYcViet Nam dU'Q'Cxep 10<;litien gCrithanh toan, trong d6bao gam tien gU'i dl,J'trCrbat buQc. So dU' cGa tien gCridl! trCrbat bUQcphl,JthuQc VaGthanh phan va ky han cua cac khoan tien gCrikMch hang cGa Ngan hang;
~ Thai gian dao h<;lncua chung khoan d~u tU'dU'Q'ctinh dl,J'atren ngay dao h<;lncua tu'ng10aichung khoan;
;.. Ch(rng khoan kinh doanh dU'Q'cxep VaG10<;liky h<;lnden 1 thang;
)0- TheYigian den han cLla cac khoan lien gCriva cho vay cac TCTD va cac khoan cho vaykhach hang dU'Q'cxac dinh dl!a VaG ngay den h<;lncua hQ'p dong quy djnh. TheYigianden han thl,J'cte c6 the thay doi do cac khe Ll'ac cho vay dLl'Q'cgia h<;ln.Ngoai ra, cackhoim cho vay khach hang dU'Q'cthe hien bc)nggia trj goc khong bao gam dl! phong ruira;
i>- Thai gian den h<;lncua cac khoan dau tLl' g6p v6n mua cISphan dLl'Q'ccoi 121hO'n mOtnam do cac khoan dau tLl'nay khong c6 thai gian dao h<;lnxac dinh;
.. Cac khoan tien gCri,tien vay cua cac to chuc tin dl,Jngva cac knm'm tien gCricua khachhang dLl'Q'cxac dinh dl!a VaGtlnh chat cua cac khoan nay hoac theYigian dao h<;lntrenhQ'p dong. Tai khoan Vostro va lien gCrithanh tO~1ndU'Q'cthl,J'chien giao dich theo yeucau cLla kh,3ch hang va do d6 dU'Q'cxep 10<;likhong ky h<;ln.TheYigian dEWh<;lndoi vaicac khoan vay va lien gCriky h<;lndLl'Q'Cxac dinh dl,J'atren ngay den h<:lntheo hQ'pdong.Trong thl,J'cte, cac khoan nay c6 the dU'Q'Cquay vong va do d6 duy tri trong theYigiandai hO'ntho'i gian dao han ban dau;
)0- TheYigian den han cua lai san co dinh du'Q'cxac dinh dl,J'aVaGthai gian SlY dl,Jnghu'uieh con lai cua tai san.
31
Bi~u s6:B05a/TCTO-HN
THUYET MINH cAe BAo cAo TAl CHiNH HOOPNHAT GICrA NIEN 80 (ti~p thea)t<;lingay 31 thang 03 narn 2017 va cho Ouy 1 nam 2017 ket thuc cunq ngay
27. RUI RO TH! TRUONG (tiep thea)
27.3. Rui ro thenh khoan (tiep thea)
Elan vi: Iri~u d6ngQua nen Trang I1l?n
Tren 3 t.'lang El~n 3 tMng f)~n 1 Il18ng hi' 1- 31Mng to 3 - 12Il18ng Tir t - 5n8m Tren 5n8m Tr3ngc¢ng
TaisanTi(!n mat, vi;ng bac, CIaquy 614.775 614.775Ti(!n gIPi tal NHNN 145.326 145.326Tien gIPi va cho vay cac TCTDkhac (*) 70.500 3.137.810 3.700.000 477000 7.385.310Chung khoan kinh daanh n 128.469 128.469Cac ciing cu tai chinh phai sinhva cac tai san tai chinh khac 32.787 32.787Cha vay khaeh hang (*) 45.377 408.394 1.020.052 4.371.652 8.726.699 28.739.372 5.573.447 48.884.993Chung khoan oau tu (*) 18.000 520.000 250.585 801.168 10.377.302 7.084.196 19.051.251Gop von, o~u tV' dai han (*) 287.650 287.650Tai san co djnh vii b~t 09n9 sanoautlP 142.593 532.915 675.508
Tai san Cci khac o 308.996 1.235.983 1.544.979 3.089.958
T6ng tai san 133.B77 40B.394 5.90B.215 9.558.220 11.549.B46 39.546.917 13.190.558 BO.296.027
N9' phai traTi~n gIPi, vay tll' NHNN va cacTCTD khac 1.956.936 5.519.000 365 11.475 104.208 7.591.984Ti(!n gIPieua khaeh himg 3.118.007 3.121.633 9.864.359 36.335.804 9.989.225 62.429.028Cae cong cl,Jtai chinh pMi sinhva cae khaan cong nq tai chinhkhacven nhan tai trQ', uy thac oau tll',eha vay ma TCTD chju rui ro 7.901 7.901Phat hanh giay tercci gia 500.000 950.000 1.450.000
Ngan hang Thirono rnai Co phan Bac A Biilu s6:B05a/TCTD-HN
THUYET MINH cAc BAo cAo TAl CHiNH HOP NHAT GIO'A NIEN 80 (tiep theo)tai ngay 31 thang 03 narn 2017 va cho Quy 1 narn 2017 ket thuc cunq ngay
28. cAc SI)' KI~N SAU NGAy LAp BANG CAN DOl KE ToAN
Khong co su ki$n quan tronq nao xay ra k§ t(Yngay I~p bang can d6i ke toan yeu cau phaico cac dieu chinh hoac thuyet minh trong cac bao cao tai chinh hop nhat giCranien d¢.
