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Vpbank Ar 2014
Vpbank Ar 2014
tung bay theo gi i gieo mm sung tc v thnh vng cho mun nh, th hin
s pht trin vng chc v y tim nng ca Ngn hng
MC LC
CC CH TIU TI CHNH NI BT
THNG IP CA CH TCH HQT V TNG GIM C
TNG QUAN V VPBANK
BO CO KT QU HOT NG KINH DOANH NM 2014
KT QU HOT NG KINH DOANH NI BT
CC THNH TU V XY DNG NN TNG
QUN TR DOANH NGHIP
BO CO TI CHNH KIM TON
K HOCH KINH DOANH 2015
MNG LI VPBANK
05
06
08
13
22
30
38
58
133
134
Tm nhn n nm
VPBank tr thnh
2017
1
GI TR CT LI
KHCH HNG L TRNG TM
HIU QU
THAM VNG
PHT TRIN CON NGI
TIN CY
TO S KHC BIT
04
CC CH TIU TI CHNH NI BT
MT S CH TIU HOT NG KINH DOANH
(t ng)
2012
2013
2014
% 2014
vs. 2013
102.673
121.264
163.241
34,6%
6.709
7.727
8.980
16,2%
59.514
83.844
108.354
29,2%
D n cp tn dng
44.965
65.625
91.535
39,5%
36.903
52.474
78.379
49,4%
3.114
4.969
6.269
26,2%
949
1.355
1.609
18,7%
2012
2013
2014
2014
vs. 2013
11%
14%
15%
1%
H s an ton CAR
12,5%
12,5%
11,4%
(0,9%)
4.326
6.795
9.501
2.706
204
207
209
251
399
725
326
Tng ti sn
Vn ch s hu
(t ng)
(t ng)
663
663
1.064
1.064
949
949
1.355
1.355
1.609
1.609
T NG TI SN
T NG TI SN
2010:
2010:
2011:
2011:
2012:
2012:
2013:
2013:
2014:
2014:
(t ng)
(t ng)
59.807
59.807
82.818
82.818
102.673
102.673
121.264
121.264
163.241
163.241
(t ng)
(t ng)
(t ng)
(t ng)
25.324
25.324
29.184
29.184
36.903
36.903
52.474
52.474
78.379
78.379
05
THNG IP
CA CH TCH HQT
& TNG GIM C
Thn gi Qu v c ng v Qu khch hng,
Nm 2014 l nm th 3 trong l trnh trin khai chin lc 5 nm ca
VPBank vi tm nhn tr thnh mt trong nhng ngn hng thng mi
c phn hng u Vit Nam vo nm 2017. Thay mt Hi ng Qun tr
v Ban iu hnh, chng ti by t s vui mng, t ho i vi nhng
thnh tu m VPBank t c trong nm 2014 trn c gc xy
dng nn tng v kt qu kinh doanh. Nhng thnh tu ny khng nh
chin lc m VPBank ang trin khai l ng n v cng c nim tin
v c hi t c tm nhn ca Ngn hng.
Chng ti xin by t s cm n chn thnh ti cc Qu v c ng v Qu
khch hng ng hnh v ng h VPBank trong nm va qua. Chng
ti cng c bit cm n s ng gp ca Ban iu hnh, cc cn b
qun l, cng ton th cn b nhn vin VPBank v s n lc khng mt
mi cho s pht trin ca Ngn hng.
Tnh n 31/12/2014, d n ca VPBank tng hn 39%, huy ng tng
hn 29%, li nhun trc thu t 1.609 t ng, chi ph trch lp d
phng ri ro mc 979 t ng, tng ng nm 2013. Kt qu li
nhun t c nm 2014 gip VPBank tip tc cng c v tr nm
trong nhm cc ngn hng c li nhun cao hng u ti th trng Vit
Nam hin nay.
V chin lc kinh doanh, VPBank tip tc pht trin hai phn khc
trng tm l phn khc Khch hng c nhn v phn khc Khch hng
Doanh nghip va v nh. Mc d hiu qu sinh li t hai phn khc ny
trong nm 2014 cha th hin ht vai tr l mi nhn kinh doanh nhng
kt qu tng trng n tng v quy m huy ng v cho vay ca hai
phn khc ny trong nm va qua l mt thnh tch rt ng t ho.
Cng vi s tng trng mnh v quy m ca hai phn khc khch hng
trng tm, nm 2014 cng l mt nm ht sc thnh cng, c bit l
xt v mt hiu qu ca cc mng kinh doanh khc nh cc Khi Khch
hng Doanh nghip ln, Khi Th trng Ti chnh, Khi Qun l u t v
D n, Khi Tn dng Tiu dng Cc n v kinh doanh ny khai thc
cc sn phm dch v c th, cc chng trnh bn cho sn phm v
cc chin lc thnh phn ph hp vi tng mng kinh doanh,... pht
huy mnh m hiu qu hot ng, ng gp ln vo kt qu doanh thu,
li nhun chung ca ton Ngn hng nm 2014.
06
Ng Ch Dng
Ch tch HQT
Nguyn c Vinh
Tng Gim c
07
08
CC MC PHT TRIN
1993
2006
2007
2009
2010
2011
2012
2013
2014
09
VPBANK
10
10
IM SNG
TIU BIU 2014
chung dch v Phn tch kinh doanh (BI) mt cch hiu qu, i
i vi c ch qun tr d liu tt. VPBank cng l ngn hng
u tin trn th trng thnh lp mt y ban D liu vi y
chc nng qun l d liu tng th v do chnh Tng Gim
c lm Ch tch.
11
12
BO CO
KT QU HOT N
KINH DOANH 2014
BO CO
KT QU HOT NG
KINH DOANH 2014
13
14
1. Tnh hnh ti sn
2. N phi tr v vn ch s hu
Nm 2014
19.057
18.466
37.678
52.472
12.055
13.925
52.474
78.379
Ti sn khc
Chng khon
15
Biu 2: N phi tr
Nm 2013
Nm 2014
7.074
6.437
7.601
12.410
83.844
108.354
13.134
26.228
1.885
833
Cc khon n khc
N ngn hng NN
Biu 3: Huy ng khch hng
4.865
83.844
4.229
59.514
63.372
4.338
54.446
23.970
29.412
697
17.861
2010
2011
2012
2013
16
2014
549
37.876
19.048
5.411
9.815
17.300
25.169
40.117
2010
2011
2012
2013
2014
i tng khc
C nhn
T chc kinh t
25.324
2010
29.184
2011
29.524
36.903
2012
2013
2014
19.162
6.945
12.237
18.397
16.947
17.741
22.950
36.639
2010
2011
2012
2013
2014
17
Ch tiu
Yu cu
2011
2012
2013
2014
>=9%*
11,90%
12,50%
12,50%
11,36%
<=30%*
8,60%
15,20%
22,40%
26,10%
I. Kt qu kinh doanh
Li nhun nm 2014 ca VPBank t 1.609 t ng, tng
trng 19% so vi nm 2013, hon thnh 85% k hoch. Mt
bng li sut th trng lin tc gim dn ti bin li nhun
Ch tiu
2013
(T ng)
2014
(T ng)
Thay i
(T ng)
4.969
6.269
1.300
26%
4.152
5.291
1.139
27%
535
607
72
14%
-21
-90
(69)
(132%)
304
461
157
52%
II
104
-7
(111)
(107%)
18
Ch tiu
2013
(T ng)
2014
(T ng)
12
Thay i
(T ng)
(3)
(25%)
III
IV
Chi ph hot ng
2.704
3.683
979
36%
2.381
2.588
207
9%
Chi ph d phng ri ro
1.026
979
(47 )
(5%)
VI
1.355
1.609
254
19%
VII
337
355
18
5%
VIII
1.018
1.254
236
23%
Nm 2014
304
304
-21
-21
535
535
4.152
461
461
-90
-90
607
607
4.152
5.291
5.291
Thu ph thun
19
Chi ph hot ng
Chi ph hot ng nm 2014 c bin ng tng so vi nm
2013 (tng 36%), ch yu tng cho chi ph nhn s, chi ph
qun l nhm p ng cho cc hot ng tng trng kinh
doanh, cc chng trnh kinh doanh trng im v hon
thin cc h thng nn tng, m hnh t chc trong qu trnh
chuyn i ca Ngn hng. Tng trng chi ph lun c
kim sot mc hp l v ph hp vi mc tng trng ca
quy m v thu nhp.
Chi ph d phng ri ro
VPBank p dng thng t 02 ca NHNN v vic phn loi
ti sn c, mc trch, phng php trch lp d phng ri ro v
vic s dng d phng x l ri ro trong hot ng ca cc
TCTD v chi nhnh ngn hng nc ngoi v Thng t 09 v
2013
2014
130
182
52
347
1.002
655
118
118
127
127
(54)
(60)
514
(351)
(865)
29
(44)
(73)
1.026
979
(47)
n v: T ng
44%
52%
54%
3.683
59%
2.704
1.875
1.302
544
2010
2011
2012
2013
2014
20
15,8%
13,0%
9,0%
7,5%
2,9%
12,5%
10,2%
2010
3,4%
3,9%
2011
2012
12,2%
10,4%
7,1%
5,6%
4,4%
4,5%
2013
2014
K hoch 2014
% so vi
k hoch2014
% tng trng
so vi 2013
Tng ti sn
163.241
155.000
105%
35%
108.354
106.603
102%
29%
D n cp tn dng
91.535
84.545
108%
39%
78.379
72.712
108%
49%
T l n xu
2,54%
<3%
LNTT hp nht
1.609
1.890
85%
19%
15%
18%
83%
6%
Ch tiu (t ng, %)
ROE
21
Bin thu
li thun
T sut s
ti sn s
Chi ph l
cng n
KT QU HOT NG
KINH DOANH NI BT
22
140%
TNG TRNG VAY TN CHP
KHCN SO VI 2013
23
40.000
S KHON VAY TIN MT MI
MI THNG
Th tn dng
Nm 2014 cng ghi nhn hot ng trin khai chy th thnh
cng th tn dng cho th trng i chng ca FE Credit. Vic
trin khai quy m tng i nh th hin r tim nng ca
sn phm v do , FE Credit bt u thc hin mc tiu xy
dng y c s h tng cho th tn dng v to dng v th
dn u trong th trng ny trong 2 nm sp ti.
24
58%
TNG TRNG HUY NG SME
SO VI 2013
Tm nhn nm 2015
Trong nm 2015, m rng tng trng dch v ngn hng
SME s tr nn thch thc hn bao gi ht. Mi trng tn
dng vn tip tc tnh trng kh khn, bng chng l nhiu
doanh nghip SME hot ng trong lnh vc kinh doanh b gii
th hay ngng hot ng trong nm qua. T l huy ng vn
vn tip tc duy tr mc thp, mc d c nhng du hiu ci
thin nhng khng ng k. Tuy nhin, VPBank vn hng ti
25
3.000
t VND
S D BO LNH NM 2014
26
56%
TNG TRNG GI TR THANH TON
QUC T SO VI NM 2013
700
t VND
27
600%
TNG TRNG S D TIN GI
DI HN
Hot ng u t
28
Gii ba
DOANH NGHIP TIU BIU
KHU VC NG NAM
29
CC THNH TU
V XY DNG
NN TNG
Qun tr ri ro
Nm 2014, Ngn hng Nh nc chnh thc ch nh
VPBank l 1 trong 10 Ngn hng c la chn thc hin
phng php c bn ca Basel II vo cui nm 2015 v
phng php tiu chun tr ln vo cui nm 2018. Vic
thc hin Basel II khng ch gip tng cng h thng qun
tr ri ro ca ngn hng m cn em li nhiu gi tr kinh
doanh tt hn, h thng qun l hn mc hiu qu v phn
b vn hp l.
Cng trong nm 2014, Thng t 02/2013/TT-NHNN ngy
21/04/2013 iu chnh mt phn bi Thng t 09/2014/TTNHNN ngy 18/03/2014 chnh thc c p dng, v s c
tc ng trc tip ti tnh hnh phn loi ti sn c, mc trch
d phng v s dng d phng ca VPBank. VPBank nhn
nh, Thng t 02 va l thch thc va l c hi nh gi
li cht lng tn dng, hng ti mc tiu lnh mnh ha h
thng, tng trng n nh bn vng.
p ng cc yu cu ca NHNN, cng nh tng cng vic
qun l ri ro ca Ngn hng, VPBank l mt trong nhng
ngn hng hon thnh sm nht Bn phn tch chnh lch v
ra L trnh trin khai Basel II vi s gip ca n v t
vn quc t. VPBank c nhng bc chun b v h thng
cng ngh thng tin, h thng xp hng tn dng ni b, v
c nhng quy nh ni b v cp tn dng, qun l tin vay,
chnh sch d phng ri ro cho cc hot ng tn dng. Trong
nm 2014, VPBank t c nhiu kt qu ng khch l v
qun tr ri ro, bao gm:
C cu qun tr ri ro
Trong nm 2014, VPBank thnh lp thm 2 b phn trc
thuc Khi Qun tr Ri ro l nhm D n qun l cc sng
kin ri ro chin lc (nh Basel II, Qun tr ri ro kinh doanh
lin tc, Qun tr ri ro thng tin, Chng gian ln...) v Phng
iu tra v Phng chng Gian ln. y ban Qun l Ri ro v
y ban Qun l Ri ro hot ng (ORC) dn i vo hot ng
theo tiu chun quc t. Ngoi ra, c cu t chc Khi Qun
tr Ri ro cng c mt s thay i p ng tt hn yu
cu kinh doanh cng nh yu cu qun tr ri ro, tin ti hon
thin Khung qun l ri ro theo thng l qun l ri ro tin
tin. VPBank cng ang trin khai xy dng v hon thin h
thng c s d liu xy dng cc phng php o lng ri
ro tin tin theo chun quc t.
Qun tr ri ro tn dng
Cu trc ph duyt tn dng tp trung c trin khai trn
ton h thng gip rt ngn thi gian ph duyt ng thi
vn m bo vic kim sot v hn ch ri ro. Di s gip
ca t vn quc t, VPBank xy dng v p dng cc
phng thc qun tr ri ro tin tin nh: th im cho cc
phn khc khch hng, t trng tn tht c tnh (LGD) theo
Qun tr ri ro hot ng
Nhn thc v qun tr ri ro hot ng c nng cao i
vi cp qun l ca Ngn hng. y ban Ri ro Hot ng
hot ng u n trong c nm 2014. Trn c s , Khi
Qun tr Ri ro trin khai cc d n/sng kin qun l ri
ro hot ng cht ch v hiu qu hn. Cc ch s ri ro hot
ng trng yu (KRI) c hon thnh, trin khai, theo di
trn ton hng v ang tip tc ci thin. Vic xy dng h
thng cc ch tiu KRI gip cung cp cch nhn su hn vi ri
ro ca Ngn hng, c s dng gim st cc yu t nh
hng chnh n ri ro cng nh a ra cc k hoch hnh
ng/gim thiu ri ro ph hp. Quy trnh thu thp d liu tn
tht c ci tin, h tr vic thu thp v phn tch d liu
tn tht hiu qu, cung cp thng tin hu ch cho vic nh gi
ri ro ca Ngn hng i vi ri ro hot ng v mc hiu qu
ca cc kim sot ni b. Bn cnh , VPBank cn trin khai
cc d n qun l chng gian ln, qun l kinh doanh lin tc
v qun l ri ro thng tin trong nm 2014.
Qun tr ri ro th trng
Quy trnh kim sot ri ro th trng v h thng hn mc ri
ro th trng c thit lp v c bn, t nhn din, theo
di din bin gi c trn th trng ti o lng, lng ha cc
ri ro nhm tin ti thit lp cc hn mc ph hp v gim st
tnh tun th cc hot ng kinh doanh ti Khi Th trng Ti
chnh. Nm 2014, ri ro th trng c qun l cht ch
v tun th cc gii hn, hn mc c cp thm quyn ca
Ngn hng ph duyt.
Cng tc thu hi n
Nm trong l trnh tp trung ha v chuyn mn ha cng
tc thu hi n ra t nm 2013, c cu trung tm thu hi
n tip tc c ti u ha trong nm 2014, cng vi l
chin lc thu hi n ton din c thit lp v bao trm
ton b cc giai on thu n ca khch hng, bao gm thu
hi n sm (early collection) v thu hi n mun (recovery).
chin lc thu hi n sm, h thng gi in t ng theo
Voice Blaster v SMS c p dng, gip tit kim chi ph v
thi gian lin h vi khch hng. Khu thu hi n mun c
tp trung ha ti cng ty AMC, bao gm i ng nhng cn
b nm vng lut, tnh hnh th trng, khc bit vng min,
v k nng thu n. Nhm t ng ha cc khu vn hnh
trong vic ghi nhn, nh gi kh nng tr n ca khch
hng, VPBank trin khai p dng phn mm thu hi n
theo tiu chun quc t.
31
B my vn hnh
2014 l nm nh du cng cuc chuyn i ca b my vn
hnh ca VPBank. Hng lot cc sng kin c tnh chin lc
c trin khai, trong khi nhng sng kin bt u trin
khai t nm 2013 thu c thnh qu nh mong i.
Trng tm chnh ca vic ci t m hnh vn hnh ca VPBank
tip tc l tp trung ha. Cc nhim v v hot ng hnh chnh,
vn hnh u c tch khi cc n v tip xc trc tip vi
khch hng v tp trung ha cc nhn vin ti chi nhnh c
th tp trung nhiu thi gian hn vo hot ng bn hng v
dch v khch hng. ng thi, cc b phn mi c thnh
lp trong cc n v h tr nhm mc ch y mnh cung cp
dch v cho cc n v khch hng. n cui nm 2014, mt nn
tng mnh m c to ra ngay trong b my vn hnh; nn
tng ny s cung cp c s vt cht cng nh kh nng m rng
quy m cn thit phc v tng trng kinh doanh trong nhng
nm sp ti.
Mt s nhim v trng tm ca VPBank bao gm: nng cao
nng sut, chun ha cc quy trnh v chuyn nghip ha cc
hot ng x l. Trong nm 2014, Ngn hng pht trin
nng lc ni ti nhm xy dng khung qun l quy trnh ca
ring mnh. iu ny gip VPBank chun ha v phn lung
cc quy trnh c th linh hot v c kh nng ng ph vi
bt c thay i no trong mi trng kinh doanh.
Trong khi tp trung ha to ra hiu qu v tiu chun ha
xuyn sut nhiu quy trnh khc nhau, VPBank vn dng
m hnh cm v tinh tip cn st hn vi khch hng thay
v chuyn tt c cc hot ng cn p ng nhanh sang Hi
s. Do vy, cc cm c to ra nhng v tr chin lc
c th h tr mt s chi nhnh (v tinh) nm trong bn
knh c nh r vi thi gian phn hi dch v (TAT) ngn
nht m khng gy bt tin cho khch hng. Cc cm ny bao
gm cc hot ng h tr khch hng nh tip qu v cng
chng ti sn bo m cho khon vay.
Trong nm 2014, mt s hot ng c trin khai ti
cc trung tm x l tp trung nhm gim thi gian gii ngn
khon vay v cc loi hnh tn dng khc. Cc cm nang vn
hnh cng cc ti liu hng dn chi tit c pht hnh
ti nhn vin, cc chc nng ca phn mm x l tn dng
c nng cao, cc quy trnh c xy dng li tng
cng tnh hiu qu.
Cc n v chc nng trong b my vn hnh ca VPBank
cng gii thiu v bt u s dng mt s cng c v tham
s nh gi hiu sut hot ng ci thin hiu qu ca
cc n v h tr. Cc cng c bao gm: thi gian x l trung
bnh (APT), thi gian phn hi dch v (TAT), cc m hnh v
lp k hoch nh gi nng sut v nng lc ca nhn vin,
cc tha thun cp dch v (SLA) v kho st khch hng
ni b.
gia tng cht lng dch v dnh cho cc khch hng ca
32
33
34
Ngn hng in t
35
36
vn ngh Sing & Dance; s kin k nim sinh nht ngn hng
Fly! Night v cuc thi tm kim gng mt i din Miss&Mr
VPBank.
Bn cnh , cc n v khc cng ch ng t chc nhiu
hot ng ni b, thu ht s hng ng ca ng o thnh
vin nh cuc thi chy SME Run, chng trnh giao lu Lnh
o to t ph, hot ng i nhm Ngy hi Khi Vn
hnh, Ngy hi Daring spirit ca Khi Ti chnh, chui hi
tho ca d n Chuyn i m hnh bn hng v dch v (S&D
Ct cnh)
C th ni, nm 2014 l mt nm bng n ca hot ng
truyn thng ni b ti VPBank vi s i mi v bi bn trong
phng thc t chc, vi s tham d ng o ca CBNV v s
quan tm su st ca lnh o cc cp, gp phn to s gn
kt cc thnh vin VPBank vi ni mnh cng tc v khch l
tinh thn lm vic ca CBNV trong giai on chuyn i bc
ngot vi nhiu thch thc ca Ngn hng.
37
QUN TR
DOANH NGHIP
38
S T CHC
N V KINH DOANH
KHCH HNG
C NHN
KHCH HNG
DOANH NGHIP LN
ALCO
KHCH HNG
DOANH NGHIP
HI NG U T
KH DOANH NGHIP
VA & NH
HI NG TN DNG
Y BAN
QUN L RI RO
U BAN QUN TR
RI RO HOT NG
Y BAN NHN S
UB TN DNG &
THU HI N
TH TRNG
TI CHNH
TI CHNH
NH CH TI CHNH
& NH GIAO DCH
QUN TR RI RO
I HI NG
C NG
HI NG QUN TR
Y BAN IU HNH
TNG GIM C
QUN TR
NGUN NHN LC
QUN L
U T & D N
TN DNG
CHIN LC &
QUN L D N
VN HNH
N V THAM MU
CNG NGH
THNG TIN
VN
PHNG
HQT
VN
PHNG
TG
PHP CH &
KIM SOT TUN TH
TRUYN THNG
V TIP TH
CNG TY TNHH
CHNG KHON VPBANK
CNG TY TNHH
QUN L TI SN VPBANK
CNG TY TI CHNH
TNHH MTV VPBANK
PHN TCH
KINH DOANH
N V H TR-VN HNH
Khi
Trung tm
39
1.ng Ng Ch Dng
2.ng Bi Hi Qun
Ch tch HQT
Ph Ch tch HQT
Ph Ch tch HQT
40
ca VPBank.
4. ng Ng Phng Ch
Thnh vin c lp HQT
5. ng Lng Phan Sn
Thnh vin HQT
6. ng Nguyn c Vinh
Thnh vin HQT, Tng Gim c
41
10
42
1. ng Nguyn c Vinh
Tng Gim c, Thnh vin HQT
2. B Lu Th Tho
Ph Tng Gim c, Gim c Khi Ti chnh
B Lu Th Tho tt nghip chuyn ngnh K ton Hc vin Ngn hng
v l thnh vin ca Hip hi K ton Cng chng Anh Quc (The
ACCA UK) t nm 2002. B tng lm vic ti Cng ty TNHH PricewaterhouseCoopers Vit Nam, Cng ty TNHH KPMG Vit Nam trc
khi m nhim cc v tr Trng phng Kim ton Ni b v Tun th
chi nhnh ngn hng ABN AMRO Vit Nam, Gim c Ti chnh Ngn
hng TNHH MTV ANZ Vit Nam. B c b nhim lm Ph Tng Gim
c kim Gim c Khi Ti chnh ca VPBank t thng 8/2011.
4. ng V Minh Trng
Ph Tng Gim c, Gim c Khi Th trng Ti chnh
43
5. ng Phan Ngc Ha
Ph Tng Gim c, Trng Vn phng i din min Nam kim Gim
c Khi Khch hng doanh nghip
44
v Nh
10
11
12
45
13
14
15
15. ng L Hong Ln
Gim c Trung tm Chin lc v Qun l D n
14. ng V Tn Long
Gim c Khi Cng ngh Thng tin
ng V Tn Long tt nghip chuyn ngnh Vt liu v Thit b vi in
t ti trng i hc Tng hp k thut in St. Petersbourg (Lin
bang Nga) vi bng K s in t (nm 1992) v bng Tin s Ton Vt l (nm 1995). Vi 16 nm kinh nghim lm vic ti cc v tr khc
nhau nh H tr k thut, Qun l D n, cung cp gii php cng ngh
thng tin, Qun l Kinh doanh v Tng Gim c IBM Vit Nam, ng
V Tn Long gia nhp VPBank t thng 4/2013 v tr Gim c Khi
Cng ngh Thng tin.
46
16
17
18
47
BO CO QUN TR CNG TY
I. Thng tin v C ng v i hi ng C ng
1. C cu c ng
i hi ng c ng (HC) gm tt c c ng c quyn biu quyt, l c quan quyt nh cao nht ca VPBank. HC a
ra kin v quyt nh ti cc cuc hp HC thng nin, bt thng v bng cch biu quyt bng vn bn. Ti cc cuc hp
HC thng t chc t nht 1 ln/nm, C ng VPBank s trc tip trao i, tho lun cc vn quan trng vi cc thnh
vin Hi ng Qun tr (HQT), Ban iu hnh a ra nhng quyt nh quan trng lin quan n hot ng ca Ngn hng v
nh hng hot ng cho nm ti chnh tip theo.
Ti thi im 31/12/2014, Ngn hng c 3.572 c ng, trong 98% l c ng c nhn, nm 46% s c phn ca Ngn hng.
Cc quyn v ngha v ca c ng c quy nh c th ti iu l Ngn hng, Bn iu l ny c a trn website ca Ngn
hng tt c cc c ng v nh u t c th tra cu. Ngn hng cng s dng website nh mt phng tin cung cp thng
tin chnh thng, y v cp nht nht v kt qu kinh doanh ca Ngn hng cng nh cc thng tin bt thng theo quy nh
ca php lut hin hnh.
Cc hot ng lin quan n quan h c ng v cng b thng tin cho c ng c thc hin bi Vn phng HQT. Cc kin
ng gp ca c ng c Vn phng HQT tip nhn v x l hoc chuyn cho ngi c thm quyn x l theo ng quy nh.
Ngoi ra, t nhiu nm nay, Ngn hng cng thu Cng ty chng khon VPBank (VPBS) thc hin dch v qun l c ng cho
Ngn hng. Theo , cc dch v cung cp thng tin, xc nhn s c phn ca tng c ng, cc dch v xc nhn chuyn nhng
c phn.. c thc hin qua VPBS.
Trnh t, th tc triu tp v biu quyt ti HC c thc hin y theo quy nh chi tit ti iu l Ngn hng. Ngoi ra,
ti cuc hp HC thng nin, Ngn hng cng lp cc Quy ch t chc i hi, Quy ch biu quyt cc ngh quyt ti i hi
v Quy ch bu c cc thnh vin HQT, Ban Kim sot (BKS) (trong trng hp c cc th tc bu c b sung/thay th cc thnh
vin) cc c ng thng qua lm cn c p dng ti cuc hp. Cc quy ch ny u c gi km vi ti liu hp v cng b trn
website ca Ngn hng ti thiu 07 ngy trc ngy khai mc cuc hp cc c ng c thi gian nghin cu v ng gp kin.
Theo thng l ti cc cuc hp v theo quy nh ca php lut v cc ni dung cn phi c bo co/thng qua ti cuc hp
HC thng nin, theo , cc bo co nh gi hot ng ca Ban iu hnh v hot ng ca HQT, cc y ban trc thuc,
cc bo co ca Tng Gim c v tnh hnh hot ng ca Ngn hng, cc xut v phng n phn phi li nhun, phng n
tng vn, cc k hoch hot ng hng nm ca Ngn hng u c trnh by, tho lun trc khi HC tin hnh biu quyt.
Ngn hng p dng cng ngh thng tin hin i c ng c th gim st tt nht cc kt qu kim tra t cch i biu v
kt qu biu quyt cc vn ti cuc hp cng nh rt ngn thi gian thc hin cc cng vic ny.
Nm 2014, cuc hp HC thng nin c t chc vo ngy 21/04/2014, sau khi t chc kim ton c lp hon thin
vic kim ton bo co ti chnh v Ngn hng hon thin cc th tc bu b sung thnh vin HQT theo quy nh ca php lut.
Ngoi vic nh k hng nm t chc cuc hp HC thng nin, cc cuc hp HC bt thng v vic biu quyt thng
qua vic ly kin bng vn bn i vi cc vn thuc thm quyn pht sinh trong qu trnh t chc hot ng kinh doanh ca
Ngn hng c thc hin theo quy nh ti iu l Ngn hng. Cc ti liu trc khi t chc hp/xin kin bng vn bn c
ng ti trn website ca Ngn hng.
Cc c ng khng nhn c th mi/th xin kin vn c th tra cu v in cc ti liu biu quyt. Thi gian xin kin c
ng bng vn bn thng t 10-30 ngy, ph hp vi ni dung cng vic v c ng c th nghin cu v gi li kin ca
mnh. Vic kim phiu biu quyt c thc hin di s chng kin ca thnh vin BKS v Bin bn kim phiu c cng b trn
website ca Ngn hng trong vng 24 gi sau khi lp.
Trong nm 2014, VPBank t chc 01 cuc hp HC bt thng min nhim v bu thay th thnh vin c lp ca
HQT. Trc cuc hp bt thng, VPBank cng tin hnh ly kin c ng bng vn bn 01 ln xin kin v vic bu
thay th thnh vin HQT v cc th tc c, ng c trc khi thc hin cc vic min nhim v bu chnh thc thnh vin trong
cuc hp.
48
II. Hi ng Qun tr
1. C cu ca HQT
C cu ca HQT nm 2014 vn gi nguyn nh nm 2013 vi 06 thnh vin, trong bao gm: 01 Ch tch, 02 Ph Ch tch,
01 thnh vin c lp, 01 thnh vin iu hnh v 01 thnh vin thng thng. Tuy nhin, nm 2014 HC bu thay th 01
thnh vin c lp HQT.
Cc thnh vin HQT VPBank bao gm:
n
ng Nguyn c Vinh: Thnh vin HQT (kim Tng Gim c Ngn hng).
ng Ng Phng Ch: Thnh vin c lp HQT (t ngy 31/10/2014 c bu thay th cho ng Phng Khc K min
nhim chc danh thnh vin c lp HQT theo nguyn vng c nhn cng thi im).
Nhim k ca HQT VPBank l 05 nm, cc thnh vin HQT c th c bu li vi s ln khng hn ch. Nhim k hin ti ca
HQT VPBank bt u t nm 2010 v s kt thc vo nm 2015.
Cc thnh vin HQT VPBank p ng y cc quy nh v tiu chun, iu kin v nng lc, kinh nghim theo quy nh ca
Ngn hng Nh nc Vit Nam v VPBank. Cc thnh vin HQT hin ti l nhng ngi c th mnh v kinh nghim qun l
iu hnh cc lnh vc kinh doanh v lnh vc ngn hng, hiu bit su sc v cc chc nng, nhim v, quyn hn v ngha v
ca mnh.
S lng thnh vin v c cu HQT nh hin nay p ng theo yu cu ca php lut v ph hp vi quy m ca Ngn hng.
D kin s lng v c cu thnh vin HQT nhim k ti s khng thay i, cc c ng ca Ngn hng tin hnh c, ng c
ng vin tin hnh bu li nhim k mi vo cuc hp HC thng nin nm 2015.
Cc Ngh quyt v vic b nhim, c cu nhn s trong cc Hi ng, y ban trc thuc;
Ph duyt cc ni dung trnh HC thng 4/2014; thng qua/ph duyt bo co thng nin 2013;
nh hng k hoch kinh doanh hng qu; r sot v iu chnh cc chin lc b phn v kinh doanh v vn hnh;
K hoch c cu li h thng mng li, k hoch m rng mng li nm 2014; Thng qua chin lc trin khai cc mng
kinh doanh mi ca Ngn hng;
Ph duyt cc xut vt thm quyn ca Tng Gim c v cc Hi ng, y ban nh: Hi ng Tn dng, y ban iu hnh,
Hi ng u t...;
Ban hnh (iu chnh) cc quy ch, chnh sch v k ton, tn dng, x l n c vn , x l ri ro tn dng, s dng v qun l
th, quy ch cng v, nguyn tc ra quyt nh, quy nh v mua sm, qun l khng khong, qun l kinh doanh lin tc, y
thc v nhn y thc cho vay...;
Ban hnh (iu chnh) quy ch t chc hot ng ca cc Khi (CNTT,Th trng Ti chnh, Tn dng...); Hi ng X l Ri ro;
R sot li chin lc 5 nm ca Ngn hng, tho lun thc trng trin khai v iu chnh cc k hoch ngn hn cho ph hp;
Tho lun v thng qua cc nh hng v tng trng vn ca Ngn hng p ng cc yu cu kinh doanh; cc k hoch pht
hnh tri phiu di hn...;
49
Tho lun v thng qua cc k hoch tng trng tn dng ph hp vi tnh hnh kinh doanh v nh hng chin lc, trnh
Ngn hng Nh nc ph duyt cc t l tng trng c th trong mi thi k;
Tho lun v thng qua cc nh hng v k hoch bn n xu ca Ngn hng cho VAMC v cc nh hng trin khai thu hi
n xu;
Tho lun v thng qua cc vn bn ban hnh mi, sa i b sung cc quy nh, chnh sch lin quan n mua sm tp trung,
qun l mng li, c ch phn quyt nhn s, c cu t chc v hot ng ca mt s khi, trung tm ca Ngn hng.
ng Ng Ch Dng
Ch tch HQT
Ch tch y ban
ng Bi Hi Qun
Ph Ch tch
Thnh vin
ng L Bng Giang
Ph Ch tch
Thnh vin
Trong nm 2014, y ban Nhn s t chc 08 cuc hp v thng qua cc ngh quyt c bn sau:
n
Ph duyt k hoch o to nm 2014 ca cc khi da trn Khung nng lc ct li v khung nng lc chuyn mn nghip v;
R sot v ph duyt v mt nguyn tc nh bin v chi ph nhn s ton hng nm 2014 khi QTNNL v Tng Gim c
trnh HQT ban hnh chnh thc;
R sot v ph duyt v mt nguyn tc Quyn phn quyt nhn s cc n v chuyn mn hon thin v trnh HQT;
Ph duyt iu chnh c cu thu nhp v h thng di lng hin ti i vi nhm H tr kinh doanh;
R sot, t vn cho HQT vic thnh lp, iu chnh m hnh t chc ca Khi QTNNL, Khi Php ch v Kim sot Tun th;
Trung tm Thu hi n thuc Khi Qun tr Ri ro, Khi Vn hnh, Khi Tn dng;
T vn, ng gp, chnh sa ni dung Quy ch t chc v hot ng ca Khi Tn dng, Khi Php ch v Kim sot Tun th;
Ph duyt, tuyn dng/ b nhim... trn 700 cn b qun l t cp Trng/ph phng tr ln;
Tho lun v thng qua v nguyn tc phn b nh bin v chi ph nhn s nm 2015 cho cc khi v ton Ngn hng;
2. y ban Qun l Ri ro
y ban Qun l Ri ro c nhim v tham mu cho HQT trong vic ban hnh cc chin lc, quy trnh, chnh sch lin quan n
qun tr ri ro trong hot ng ca Ngn hng. y ban Qun l Ri ro cng c nhim v phn tch v a ra nhng cnh bo v mc
an ton ca VPBank trc nhng nguy c tim n ri ro v xut nhng bin php phng nga; phn tch quyt nh mc
ri ro chung ca Ngn hng, thit lp khu v ri ro v mc chu ng ri ro ca cc mng nghip v cng nh tng th hot ng
ca Ngn hng, ng thi gim st vic thc thi chnh sch ny trong Ngn hng. y ban Qun l Ri ro chu trch nhim xem xt,
quyt nh vic thay i c cu t chc qun l ri ro ca Ngn hng ph hp vi cc yu cu v qun tr ri ro ca cc c quan
qun l; ph bin kin thc v vn ha qun l ri ro trong ton b h thng ngn hng y ban Qun l Ri ro t chc hp nh k
1- 2 ln/qu hoc khi c vn pht sinh thuc phm vi chc nng nhim v ca y ban cn phi xem xt.
50
ng Bi Hi Qun
Ph Ch tch HQT
Ch tch
ng Ng Ch Dng
Ch tch HQT
Thnh vin
ng L Bng Giang
Ph Ch tch HQT
Thnh vin
ng Ng Phng Ch
Thnh vin
ng Nguyn c Vinh
Tng Gim c
Thnh vin
Thnh vin
Ph Tng Gim c
Thnh vin
ng o Gia Hng
Thnh vin
Trong nm, y ban Qun l Ri ro t chc 05 cuc hp v thng qua cc ngh quyt c bn sau:
n
Xem xt, nh gi thc trng h thng ri ro ca VPBank, tnh hnh trin khai cc chnh sch qun l ri ro v khu v ri ro ca
ngn hng;
Thng nht c cu qun tr ri ro v ngun nhn lc ca Khi QTRR, xc nh r chc nng nhim v ca Khi QTRR v thnh
lp cc y ban qun l ri ro chuyn trch nh y ban Qun tr Ri ro Hot ng, y ban Tn dng v Thu hi n;
Ph chun Chin lc Qun l Ri ro ca Ngn hng theo chun mc Basel 2, ng thi cng thng qua k hoch pht trin
tng th v l trnh trin khai Basel 2 ca Ngn hng da trn cc xut ca cng ty t vn;
Gim st v ph chun cc quy nh, phng php qun l ri ro i vi cc sn phm v dch v ca ngn hng;
Ph duyt cc sng kin quan trng tng cng hiu qu qun l ri ro, bao gm h thng cnh bo sm ri ro tn dng, h
thng xp hng tn dng, cc bin php kim sot ri ro hot ng theo chun mc quc t, h thng phng chng gian ln
trong hot ng ngn hng;
Tho lun v thng qua cc ni dung lin quan n chnh sch tn dng, chnh sch khch hng doanh nghip; cc gii php
qun l ri ro cho mt s hng mc ri ro c th ca Ngn hng.
Cc Hi ng, y ban trc thuc Ban iu hnh c s tham gia ca thnh vin Hi
ng Qun Tr
1. Hi ng Tn dng
Hi ng c chc nng xt cp tn dng, ph duyt hn mc tn dng vt hn mc quyt nh ca cc Ban Tn dng ti chi nhnh,
xem xt ti cu trc li khon n theo xut ca cc b phn chuyn mn; xem xt vic min gim li, ph lin quan n tn dng
theo Quy ch min gim li, ph ca VPBank; khuyn ngh HQT thay i chnh sch tn dng cho ph hp vi tnh hnh thc t
v cc nhim v khc lin quan n cc hot ng tn dng ca Ngn hng. Hin nay, Hi ng Tn dng cc cp ca VPBank
gia tng tn sut hp, tin hnh t chc hp hng ngy gii quyt kp thi nhu cu xt duyt cc khon tn dng theo thm quyn.
Thnh phn ca Hi ng Tn dng c th bao gm cc thnh vin HQT, Tng Gim c, Gim c Khi Tn dng, Gim c Khi
Qun tr Ri ro v c th c chuyn gia ph duyt cp cao ca ngn hng.
Nm 2014, Hi ng Tn dng t chc 136 cuc hp, thng qua 1.052 ngh quyt ph duyt cc xut cp tn dng, thay i
iu kin cp tn dng i vi cc khon vay c gi tr t 50 t ng tr ln hoc cc khon vay c ngoi l khc bit so vi quy nh
ca VPBank m cc ngoi l khc bit c nh gi l c ri ro cao cho ngn hng.
2. Hi ng u t
Hi ng c chc nng xem xt, ph duyt cc d n u t ca Ngn hng v cc cng ty con ca Ngn hng c gi tr vt hn
mc ph duyt ca Tng Gim c, Hi ng Thnh vin ca 2 cng ty con l Cng ty Chng khon VPBank v Cng ty AMC v
cc hn mc c th khc theo quy nh ti Quy ch ti chnh ca Ngn hng. Hi ng u t VPBank cng c vai tr quyt nh
cc hn mc kinh doanh i vi cc t chc tn dng v cc xut kinh doanh k phiu, tri phiu v cc giy t c gi khc. Hi
51
ng u t hp nh k hng qu v cho kin ph duyt i vi cc xut pht sinh ca Ngn hng bng hnh thc ly kin
bng vn bn.
Nm 2014, Hi ng thng qua 60 quyt nh: ph duyt cc xut u t ti chnh (cc phng n mua bn tri phiu
chnh ph, tri phiu doanh nghip, k phiu, cc hn mc giao dch ti chnh vi cc nh ch ti chnh...), v mt s ni dung
ph duyt chi ph ln vt thm quyn ca cc cp qun l do cc b phn chuyn mn ca Ngn hng xut (cc khon u
t mua h thng ATM, trin khai cc d n ln v trung tm d liu, h thng qun tr ngun lc ni b, cc d n u t xy
dng tr s lm vic...).
3. Hi ng Qun l Ti sn N - C
Hi ng c chc nng nghin cu v ra cc chin lc i vi c cu bng tng kt ti sn, qun l cu trc bng tng kt ti
sn ca Ngn hng nhm ti a ha li nhun v gim thiu ri ro i vi Ngn hng; xy dng v gim st cc ch tiu ti chnh,
tn dng ph hp vi chin lc kinh doanh ca Ngn hng; qun l thanh khon v ri ro thanh khon, ri ro li sut do s chnh
lch gia Ti sn c v Ti sn n nhy cm vi li sut; qun l ri ro th trng i vi cc bin ng v t gi v li sut; ch o
vic xy dng, ph duyt v trin khai cc chnh sch, quy trnh v h thng nh gi iu chuyn vn ni b m bo hiu qu kinh
doanh cho cc n v; qun l vn ch s hu m bo s tng trng bn vng ca Ngn hng. Hi ng Qun l Ti sn N - C
(ALCO) tin hnh hp nh k hng thng, thng xuyn nh gi tnh hnh kinh t v m, hot ng ca ngnh ngn hng v
VPBank, a ra cc quyt nh ph hp m bo thanh khon ca Ngn hng, cc mc li sut v s lng tng ng cho cc
chng trnh huy ng vn v s dng vn; m bo cc t l an ton theo quy nh ca php lut. Thnh phn ca Hi ng Qun
l Ti sn N - C bao gm cc thnh vin thuc Ban iu hnh ca Ngn hng v c th c s tham gia ca cc thnh vin HQT.
4. y ban iu hnh
y ban c chc nng xem xt, xut HQT ph duyt cc chin luc kinh doanh ca Ngn hng; thng xuyn cp nht tnh hnh
hot ng kinh doanh, thc hin k hoch hnh ng ngn hn v gii quyt nhng kh khn, vng mc pht sinh trong qu trnh
hot ng ca cc n v; a ra cc xut thay i v c cu t chc, k hoch ngn sch, k hoch kinh doanh cho ph hp vi
tnh hnh thc t trnh HQT ph duyt; xem xt v tho lun i vi cc xut trin khai d n quan trng ca Ngn hng. y
ban iu hnh tin hnh hp nh k hng thng, c th c s tham gia ca cc thnh vin HQTv BKS.
Thnh phn ca y ban iu hnh bao gm Ch tch HQT v c th c cc thnh vin HQT khc theo quyt nh ca Ch tch
HQT, Tng Gim c, cc thnh vin Ban iu hnh, Gim c cc Khi, Gim c cc Trung tm trc thuc Tng Gim c.
Tng Gim c l Ch tch ca y ban iu hnh.
n
y ban iu hnh thc hin 12 cuc hp trong nm 2014, tho lun, quyt nh nhiu vn pht sinh trong qu trnh
vn hnh ca ngn hng:
nh gi kt qua kinh doanh nm 2013 v ca tng thng trong nm 2014 so vi k hoch ra, a ra cc k hoch hnh
ng t c cc mc tiu kinh doanh;
Tho lun cc chnh sch v k hoch ngn sch, k hoch hnh ng, chng trnh cng tc ca nm 2014;
Thng qua cc nh hng & phng n hot ng trong nm nh: xy dng m hnh bn hng v h tr bn hng mi, cc
iu chnh cn thit trong chuyn i m hnh, cc chng trnh nng cao nng sut, cc trng tm pht trin cho tng
mng, cc k hoch tng trng tn dng, huy ng, chin lc thu hi n & qun l n xu, cc c ch kp thi phn ng
vi cc bin ng trong th trng, cc chnh sch i ng v pht trin nhn s, cc chng trnh qung b thng hiu...
ph hp vi yu cu v tnh hnh hot ng ca Ngn hng trong mi giai on;
Cp nht v nh hng cc d n trng im: chuyn i m hnh chi nhnh, cc d n nh gi v cng c cc h thng nn
tng nh h thng ngn hng li, h thng qun l th, h thng ph duyt tn dng v cc d n tp trung ha v nng hiu
qu vn hnh.
52
U ban QTRRH c nhim v xem xt v ph duyt chin lc tng th v Qun tr ri ro hot ng; Khung qun tr ri ro hot
ng; Chnh sch, quy nh c lin quan n ri ro hot ng, chin lc v vn cho Qun tr ri ro hot ng; gim st cc cng
tc trin khai, thc thi v qun tr ri ro hot ng; Bo co nh k v bt thng ti HQT v y ban Qun l Ri ro nhng vn
pht sinh.
Thnh phn ca y ban QTRRH bao gm thnh vin HQT, Tng Gim c, Gim c Khi QTRR, Gim c Khi Vn hnh,
Trng Ban Kim sot, Trng Kim ton Ni b, Gim c Khi Ti chnh, Gim c Khi Php ch v Kim sot Tun th.
Nm 2014, y ban tin hnh 04 cuc hp thng qua cc ni dung lin quan n nh hng qun tr ri ro hot ng ca
Ngn hng:
n
Theo di, nh gi, tho lun v thng nht cc gii php i vi cc vn , s kin/tn tht lin quan n ri ro hot ng.
Thng qua v gim st d n Qun tr kinh doanh lin tc (BCM), d n An ninh thng tin (IRM),
Thng qua cc gii php phng chng gian ln trong ngn hn v ng thnh lp Phng iu tra v Phng chng gian ln.
Theo di, gim st gii php i vi cc ri ro pht sinh t mt s hot ng thu ngoi ca phn khc Khch hng c nhn.
Tip tc theo di v thng nht cc gii php i vi pht hin ca Kim ton Ni b v cc vn ri ro mang tnh h thng.
53
Thnh vin
Nm 2014, Ban Kim sot bu b sung thm 01 thnh vin chuyn trch, nng s lng thnh vin BKS ln thnh 04 ngi.
Vic bu thm 01 thnh vin BKS c kinh nghim t Ban iu hnh gip tng cng hn na hiu qu cng vic, thc hin
tt cc k hoch hnh ng t ra.
54
Trong nm, thc hin tuyn dng c mt s chuyn gia cao cp c kinh nghim t cc cng ty kim ton nc ngoi ln,
gp phn xy dng cc chng trnh hnh ng, o to nng cao cht lng cc cuc kim ton, gp phn kim sot v hn
ch cc ri ro h thng cng nh ri ro vn hnh ca cc b phn, cc mng nghip v ca Ngn hng.
ng thi, Ban Kim sot cng c cc nhn s cao cp ca Kim ton Ni b tham gia d n t vn v K hoch Qun tr
ri ro tng th theo chun Basel II, nhm p ng nhu cu hiu bit v nm bt xu hng, tiu chun kim sot, qun tr ca
Ngn hng trong giai on ti, khi trin khai cc k hoch thc hin Basel II theo yu cu ca Ngn hng Nh nc.
c bit ch trng v hnh thc v ni dung o to thng xuyn cho cc thnh vin Ban Kim sot v Kim ton Ni b, u
t thu ngoi t cc cng ty o to uy tn, cc chuyn gia theo cc chuyn , cng nh tham gia cc kha o to chung do
Ngn hng t chc nhm lin tc cp nht thng tin, kin thc phc v cng vic nh cc kha o to v: H thng Kim
sot ni b v Phn tch bo co ti chnh Ngn hng; K thut nhn bit tnh tht, gi ca cc h s, chng t; Qun tr ri
ro hot ng; Qun tr ri ro th trng; Lp bo co ti chnh theo chun mc quc t; cc lp o to v ri ro v kim ton
theo nh hng ri ro; cc lp o to v nghip v (tn dng, ti tr thng mi, u t ti chnh, kinh doanh tri phiu); cc
lp o to ca ni b v quy trnh v sn phm mi Trong nm 2014 c 164 lt cn b c o to vi 13 kha hc.
n
Tip tc trin khai v hon thin d n Phn mm Kim ton Ni b giai on 2 vi mc ch qun l vic xy dng k hoch
- thc hin kim ton nm, qun l cc cuc kim ton ti n v, lu tr kt qu kim ton, to lp v duy tr cc h s ri ro
cho tng quy trnh nghip v, tng n v c kim ton. Phn mm ny s gip cho vic nng cao nng sut, cht lng lm
vic ca kim ton vin cng nh qun l cht ch h s kim ton.
Nm 2014 cng l nm r sot, chnh sa phn mm qun l cng vic v a vo s dng gim st, nh gi khch quan
vic thc hin quy trnh kim ton ca cc kim ton vin.
Bo co ti chnh nm, bao gm bo co hp nht v bo co ring ca Ngn hng, c kim ton bi mt t chc kim ton
c chp thun v c cng b trong thi hn 90 ngy k t ngy kt thc nm ti chnh.
Bo co ti chnh bn nin, bao gm bo co hp nht v bo co ring ca Ngn hng, c sot xt bi t chc kim ton
c chp thun v c cng b trong thi hn 60 ngy, k t ngy kt thc su thng u nm ti chnh.
Bo co ti chnh qu, bao gm bo co hp nht v bo co ring ca ngn hng, trong thi hn 45 ngy k t ngy kt thc qu.
55
Bo co thng nin:
n
Bo co qun tr cng ty c cng b nh k 6 thng v hng nm trong thi hn 30 ngy k t ngy kt thc k bo co;
Cc thng tin khc c cng b nh k hoc bt thng khi c pht sinh theo quy nh.
Ngoi cc thng tin phi cng b theo quy nh ca php lut, Ngn hng cng ch ng cng b cc thng tin v chin lc ca
ngn hng, cc thng tin v sn phm mi, cc chng trnh khuyn mi, cc s kin ln nh hng ti hot ng ca Ngn hng
v cc hot ng an sinh, x hi trn cc phng tin truyn thng v website ca Ngn hng.
Ngoi ra, VPBank cng thc hin trch nhim bo co kp thi bng vn bn vi Ngn hng Nh nc trong cc trng hp thay
i v t chc, qun tr, iu hnh, tnh hnh ti chnh ca c ng ln trong nm; Cc bo co theo mc tiu gim st, nh gi...
theo yu cu (nh k v t xut) theo yu cu ca c quan qun l.
Vic cng b thng tin c thc hin theo quy ch ni b ca Ngn hng v pht ngn v cng b thng tin, do Trung tm Truyn
thng & Tip th v Vn phng HQT lm u mi cung cp sau khi c cp c thm quyn ca Ngn hng ph duyt.
H v tn
S CP s hu
T l SHCP ph thng
Ng Ch Dng
Ch tch HQT
28.461.482
4,48%
Bi Hi Qun
Ph Ch tch HQT
9.830.358
1,55%
L Bng Giang
Ph Ch tch HQT
899.297
0,14%
Ng Phng Ch
khng c
Lng Phan Sn
Thnh vin HQ T
2.622.128
0,413%
24.994.531
3,94%
31.186.127
4,91%
khng c
khng c
10
Nguyn c Vinh
khng c
97.993.923
15,43%
Tng cng
Tt c s c phn ca cc thnh vin c tn trong danh sch nu trn u l c phn hn ch chuyn nhng theo quy nh ca
php lut. Ngoi ra, ng Lng Phan Sn l ngi i din cho phn vn gp ca 2 cng ty nn s c phn ca 2 cng ty ny cng
thuc din hn ch chuyn nhng theo quy nh nu trn. Do , tng s c phn hn ch chuyn nhng theo quy nh ca php
lut l 127.525.764 c phn.
56
Loi c ng
Tng s c ng
Tng s c phn
T l s hu c phn
C ng c nhn
3.528
291.964.755
46%
C ng t chc
44
342.776.245
54%
C ng nc ngoi
0%
3.572
634.741.000
100%
Tng cng
57
BO CO TI CHNH
KIM TON 2014
0042/NH - GP
Giy php Hot ng Ngn hng s
Giy php hot ng Ngn hng do Ngn hng Nh nc Vit Nam cp v c thi
hn 99 nm k t ngy cp.
0100233583
Hi ng Qun tr
Ch tch
ng Bi Hi Qun
Ph Ch tch
ng L Bng Giang
Ph Ch tch
ng Ng Phng Ch
Thnh vin c lp
(b nhim ngy 31/10/2014)
ng Lng Phan Sn
Thnh vin
ng Nguyn c Vinh
Thnh vin
ng Phng Khc K
Thnh vin c lp
(t nhim ngy 31/10/2014)
ng Nguyn c Vinh
Tng Gim c
Ph Tng Gim c
ng Phan Ngc Ha
Ph Tng Gim c
Ph Tng Gim c
B Lu Th Tho
Ph Tng Gim c
ng V Minh Trng
Ph Tng Gim c
Ph Tng Gim c
(b nhim ngy 01/7/2014)
Ph Tng Gim c
(b nhim ngy 06/10/2014)
B Lu Th nh Xun
Ph Tng Gim c
(t nhim ngy 09/7/2014)
Ph Tng Gim c
(t nhim ngy 23/10/2014)
Ph Tng Gim c
(t nhim ngy 22/4/2014)
ng Kalidas Ghose
Ph Tng Gim c
(t nhim ngy 10/9/2014)
ng Ng Ch Dng
Ch tch Hi ng Qun tr
Tng 1 - 7, ta nh Th
Tr s ng k
59
BO CO CA BAN IU HNH
Ban iu hnh Ngn hng Thng mi C phn Vit Nam Thnh Vng (Ngn hng) chu trch nhim lp v trnh by bo co
ti chnh hp nht ca Ngn hng v cc cng ty con (gi chung l VPBank) theo cc Chun mc K ton Vit Nam, Ch K
ton Vit Nam p dng cho cc T chc Tn dng do Ngn hng Nh nc Vit Nam ban hnh v cc quy nh php l c lin quan
n vic lp v trnh by bo co ti chnh. Theo kin ca Ban iu hnh Ngn hng:
(a) Bo co ti chnh hp nht c trnh by t trang 5 n trang 75 phn nh trung thc v hp l tnh hnh ti chnh hp
nht ca VPBank ti ngy 31 thng 12 nm 2014, kt qu hot ng kinh doanh hp nht v lu chuyn tin t hp nht ca
VPBank cho nm kt thc cng ngy, ph hp vi cc Chun mc K ton Vit Nam, Ch K ton Vit Nam p dng cho
cc T chc Tn dng do Ngn hng Nh nc Vit Nam ban hnh v cc quy nh php l c lin quan n vic lp v trnh
by bo co ti chnh; v
(b) Ti ngy lp bo co ti chnh hp nht ny, khng c l do g Ban iu hnh Ngn hng cho rng VPBank s khng th
thanh ton cc khon n phi tr khi n hn.
Ti ngy lp bo co, Ban iu hnh Ngn hng ph duyt pht hnh bo co ti chnh hp nht ny.
ng Nguyn c Vinh
Tng Gim c
60
BO CO KIM TON C LP
Knh gi cc C ng
NGN HNG THNG MI C PHN VIT NAM THNH VNG
Chng ti kim ton bo co ti chnh hp nht nh km ca Ngn hng Thng mi C phn Vit Nam Thnh Vng (Ngn
hng) v cc cng ty con (gi chung l VPBank), bao gm bng cn i k ton hp nht ti ngy 31 thng 12 nm 2014, bo
co kt qu hot ng kinh doanh hp nht v bo co lu chuyn tin t hp nht lin quan cho nm kt thc cng ngy v cc
thuyt minh km theo (bo co ti chnh hp nht) c Ban iu hnh Ngn hng ph duyt pht hnh ngy 6 thng 3 nm
2015, c trnh by t trang 5 n trang 75.
Ban iu hnh Ngn hng chu trch nhim lp v trnh by trung thc v hp l bo co ti chnh hp nht theo cc Chun mc
K ton Vit Nam, Ch K ton Vit Nam p dng cho cc T chc Tn dng do Ngn hng Nh nc Vit Nam ban hnh v cc
quy nh php l c lin quan n vic lp v trnh by bo co ti chnh, v chu trch nhim i vi h thng kim sot ni b
m Ban iu hnh xc nh l cn thit m bo vic lp bo co ti chnh hp nht khng c sai st trng yu do gian ln hay
nhm ln.
61
Theo kin ca chng ti, bo co ti chnh hp nht phn nh trung thc v hp l, trn cc kha cnh trng yu, tnh hnh
ti chnh hp nht ca VPBank ti ngy 31 thng 12 nm 2014, kt qu hot ng kinh doanh hp nht v lu chuyn tin t hp
nht cho nm kt thc cng ngy, ph hp vi cc Chun mc K ton Vit Nam, Ch K ton Vit Nam p dng cho cc T
chc Tn dng do Ngn hng Nh nc Vit Nam ban hnh v cc quy nh php l c lin quan n vic lp v trnh by bo co
ti chnh.
Cng ty TNHH KPMG
Vit Nam
Giy Chng nhn u t s: 011043000345
Bo co kim ton s: 14-02-202/4
Trn nh Vinh
Giy chng nhn ng k hnh ngh
Kim ton s: 0339-2013-007-1
Ph Tng Gim c
62
Nguyn Tm Anh
Giy chng nhn ng k hnh ngh
Kim ton s: 0651-2013-007-1
Mu B02/TCTD-HN
(Ban hnh theo Quyt nh 16/2007/Q-NHNN ngy 18 thng 4 nm 2007 ca Thng c Ngn hng Nh nc Vit Nam)
Thuyt
minh
31/12/2014
Triu VND
31/12/2013
Triu VND
(Phn loi li)
TI SN
Tin mt v vng
1.358.034
1.549.351
II
3.701.393
1.523.596
III
13.924.797
12.055.421
2.300.846
3.319.183
11.630.402
8.796.925
(6.451)
(60.687)
IV
4.243.718
8.508.797
4.260.016
8.510.340
(16.298)
(1.543)
77.255.692
51.869.416
78.378.832
52.474.123
10
(1.123.140)
(604.707)
VI
Chng khon u t
11
47.960.783
29.167.489
44.189.329
28.530.794
4.022.686
636.695
(251.232)
VII
Gp vn, u t di hn
71.831
71.831
u t di hn khc
72.304
72.304
D phng gim gi u t di hn
(473)
(473)
VIII
Ti sn c nh
602.947
418.515
Ti sn c nh hu hnh
291.025
242.984
Nguyn gi
596.927
480.816
Gi tr hao mn ly k
(305.902)
(237.832)
Ti sn c nh v hnh
311.922
175.531
Nguyn gi
Gi tr hao mn ly k
12
13
14
437.365
270.784
(125.443)
(95.253)
63
Thuyt
minh
15
31/12/2014
Triu VND
31/12/2013
Triu VND
(Phn loi li)
28.175
28.891
IX
Bt ng sn u t
Nguyn gi
29.965
29.965
Gi tr hao mn ly k
(1.790)
(1.074)
Ti sn c khc
14.094.008
16.071.063
16(a)
7.060.716
10.865.571
16(b)
4.114.405
2.954.722
Ti sn c khc
16(c)
3.174.284
2.857.330
62.421
(255.397)
(606.560)
163.241.378
121.264.370
Trong : Li th thng mi
5
16(d)
TNG TI SN
B
N PHI TR V VN CH S HU
N PHI TR
17
832.555
1.885.457
II
18
26.228.249
13.134.052
14.694.977
8.081.635
11.533.272
5.052.417
III
19
108.353.665
83.843.780
IV
20
215.333
50.851
125.246
63.737
VI
12.409.544
7.600.755
VII
Cc khon n khc
6.096.491
6.959.041
22(a)
2.038.490
2.006.498
22(b)
264
22(c)
4.057.737
4.908.974
22(d)
43.569
154.261.083
113.537.673
TNG N PHI TR
64
21
Thuyt
minh
31/12/2014
Triu VND
31/12/2013
Triu VND
(Phn loi li)
23
8.980.290
7.726.697
VN CH S HU
VIII
Vn v cc qu
Vn
6.348.779
5.771.369
Vn c phn
6.347.410
5.770.000
Thng d vn c phn
1.369
1.369
Cc qu
541.381
328.295
2.090.130
1.627.033
TNG VN CH S HU
8.980.290
7.726.697
163.241.378
121.264.370
31/12/2014
Triu VND
31/12/2013
Triu VND
9.075.574
5.644.148
IX
LI CH C NG THIU S
23
TNG N PHI TR V VN CH S HU
NGHA V N TIM N
Th tn dng
2.610.856
1.339.815
Bo lnh khc
6.464.718
4.304.333
II
CAM KT KHC
Cam kt khc
1.680.163
Ngi lp:
Ngi duyt:
Lu Th Tho
Ph Tng Gim c
kim Gim c Ti chnh
Nguyn c Vinh
Tng Gim c
65
Thuyt
minh
2014
Triu VND
2013
Triu VND
(Phn loi li)
24
12.404.218
11.194.255
24
(7.113.131)
(7.042.590)
24
5.291.087
4.151.665
25
959.852
811.131
25
(352.700)
(276.385)
II
25
607.152
534.746
III
(89.905)
(20.813)
IV
26
(4.607)
117.999
27
465.573
185.902
28
246.408
124.771
28
(253.363)
(20.744)
VI
28
(6.955)
104.027
VII
8.716
11.628
VIII
Chi ph hot ng
(3.682.984)
(2.704.326)
IX
2.588.077
2.380.828
(979.474)
(1.025.982)
XI
1.608.603
1.354.846
31
(355.102)
(331.592)
31
92
(5.634)
XII
31
(355.010)
(337.226)
XIII
1.253.593
1.017.620
XIV
1.975
1.603
29
30
32
Ngi lp:
Ngi duyt:
Lu Th Tho
Ph Tng Gim c
kim Gim c Ti chnh
66
Nguyn c Vinh
Tng Gim c
2014
Triu VND
2013
Triu VND
(Phn loi li)
11.436.872
10.823.575
02
(7.182.728)
(6.277.347)
03
606.685
534.682
04
Chnh lch t s tin thc chi t hot ng kinh doanh ngoi hi v vng
(180.186)
(95.254)
05
Chnh lch t s tin thc thu t hot ng kinh doanh chng khon
kinh doanh v chng khon u t
460.742
275.669
06
(7.189)
99.946
07
(3.427.249)
(2.570.241)
08
(502.603)
(188.744)
1.204.344
2.602.286
(1.747.926)
797.025
10
(9.354.176)
(12.929.880)
11
57.471
12
(28.530.673)
(16.207.513)
13
(707.090)
(251.824)
14
Ti sn hot ng khc
3.641.010
(3.179.093)
(1.052.902)
513.885
16
13.094.197
(12.521.665)
17
24.481.553
24.329.639
18
4.808.789
334.655
19
61.509
(803)
20
164.482
50.851
21
(929.975)
1.472.623
22
Chi t cc qu
(27)
5.133.142
(14.932.370)
67
2014
Triu VND
2013
Triu VND
(96.945)
(113.444)
02
1.895
18.728
07
(1.222.817)
(4.493)
09
8.716
11.628
II
(1.309.151)
(87.581)
2.500.000
III
2.500.000
IV
3.823.991
(12.519.951)
5.468.034
17.987.985
VI
9.292.025
5.468.034
2014
Triu VND
2013
Triu VND
27.526
549.884
C phiu thng
Tr c tc bng c phiu
Ngi lp:
Ngi duyt:
Lu Th Tho
Ph Tng Gim c
kim Gim c Ti chnh
68
Nguyn c Vinh
Tng Gim c
Cac thuyt minh nay la b phn hp thanh va cn c oc ng thi vi bao cao tai chinh hp nht inh kem.
1. n v bo co
Ngn hng Thng mi C phn Vit Nam Thnh Vng (sau y gi tt l Ngn hng) l mt ngn hng thng mi c phn
c thnh lp v ng k ti nc Cng ha X hi Ch ngha Vit Nam.
Ngn hng c thnh lp theo Giy php hot ng Ngn hng s 0042/NH-GP do Ngn hng Nh nc Vit Nam (NHNNVN) cp
ngy 12 thng 8 nm 1993 v Giy Chng nhn ng k kinh doanh s 0100233583 do S K hoch v u t H Ni cp ngy 8 thng
9 nm 1993. Thi gian hot ng theo giy php l 99 nm v Ngn hng chnh thc i vo hot ng ngy 12 thng 8 nm 1993.
Ngn hng c thnh lp nhm thc hin cc giao dch ngn hng bao gm huy ng v nhn tin gi ngn hn, trung hn, v di
hn t cc t chc v c nhn; cho vay ngn hn, trung hn v di hn i vi cc t chc v c nhn trn c s tnh cht v kh
nng ngun vn ca Ngn hng; thc hin cc giao dch ngoi t, cc dch v ti tr thng mi quc t, chit khu thng phiu
v cc giy t c gi khc, v cc dch v ngn hng khc c NHNNVN cho php.
Ti ngy 31 thng 12 nm 2014, vn c phn ca Ngn hng l 6.347 t ng Vit Nam (31/12/2013: 5.770 t ng). Mnh gi
ca mt c phn l 10.000 ng.
Ti ngy 31 thng 12 nm 2014, Ngn hng c mt (1) Hi s chnh, bn mi bn (44) chi nhnh, mt trm su mi t (164)
phng giao dch v qu tit kim trn c nc.
Ti ngy 31 thng 12 nm 2014, Ngn hng c ba (3) cng ty con s hu trc tip nh sau:
Cc cng ty con
Thnh lp ti
Hot ng chnh
% s hu ca
Ngn hng
Vit Nam
0104000621 do S K hoch v
u t H Ni cp ngy 28 thng
11 nm 2006
Cc hot ng chng
khon
100%
Vit Nam
0105837483 do S K hoch v
u t H Ni cp ngy 15 thng
4 nm 2013
100%
Vit Nam
0102180545 do S K hoch v
u t H Ni cp ngy 4 thng
12 nm 2014
Hot ng dch v ti
chnh khc cha c
phn vo u
100%
Thnh lp ti
Hot ng chnh
% s hu ca
Cng ty
Myanmar
Nghin cu u t ti
th trng Myanmar
99%
Ngn hng v cc cng ty con sau y c gi chung l VPBank. Ti ngy 31 thng 12 nm 2014, VPBank c 9.501 nhn vin
(31/12/2013: 6.795 nhn vin).
2. C s lp bo co ti chnh
(a) Tuyn b v tun th
Bo co ti chnh hp nht c lp theo cc Chun mc K ton Vit Nam, Ch K ton Vit Nam p dng cho cc T chc tn
dng do NHNNVN ban hnh v cc quy nh php l c lin quan n vic lp v trnh by bo co ti chnh. Cc chun mc v
69
nguyn tc k ton ny c th khc bit trn mt s kha cnh trng yu so vi cc Chun mc Bo co Ti chnh Quc t cng
nh cc nguyn tc v chun mc k ton c tha nhn rng ri cc quc gia khc. Do , bo co ti chnh hp nht nh
km khng nhm mc ch phn nh tnh hnh ti chnh hp nht, kt qu hot ng kinh doanh hp nht v lu chuyn tin t
hp nht theo cc nguyn tc v thng l k ton c tha nhn rng ri cc nc v cc quyn ti phn khc ngoi phm vi
Vit Nam. Hn na, vic s dng bo co ti chnh hp nht ny khng nhm dnh cho nhng i tng s dng khng c bit
v cc nguyn tc, th tc v thng l k ton ca Vit Nam.
(b) C s o lng
Bo co ti chnh hp nht, tr bo co lu chuyn tin t hp nht, c lp trn c s dn tch theo nguyn tc gi gc. Bo co
lu chuyn tin t hp nht c lp theo phng php trc tip.
(c) K k ton nm
K k ton nm ca VPBank t ngy 1 thng 1 n ngy 31 thng 12.
Phn loi n, mc trch, phng php lp d phng ri ro cho tin gi v cho vay ca cc t chc tn dng khc, mua v y thc
mua tri phiu doanh nghip cha nim yt, cho vay khch hng v y thc mua tri phiu doanh nghip cha nim yt, cho
vay khch hng v y thc cp tn dng (Thuyt minh 4(h)); v
D phng cho cc khon mc ngoi bng (Thuyt minh 4(i)).
(ii) VPBank p dng Thng t s 146/2014/TT-BTC do B ti chnh ban hnh ngy 6 thng 10 nm 2014 v vic hng dn
ch ti chnh i vi cng ty chng khon, cng ty qun l qu (Thng t 146) c hiu lc thi hnh t ngy 21 thng 11 nm
2014 trn c s phi hi t. Vic p dng Thng t 146 nh hng n chnh sch k ton v vn c phn (Thuyt minh 4(s)).
70
(a) C s hp nht
(i) Cng ty con
Cng ty con l cc n v chu s kim sot ca Ngn hng. S kim sot tn ti khi Ngn hng c quyn chi phi cc chnh sch ti
chnh v hot ng ca doanh nghip nhm thu c li ch kinh t t cc hot ng ca doanh nghip. Khi nh gi quyn kim
sot c th xt n quyn b phiu tim nng c th thc hin c ti thi im hin ti. Bo co ti chnh ca cng ty con c
bao gm trong bo co ti chnh hp nht k t ngy kim sot bt u c hiu lc cho ti ngy kim sot chm dt.
Li ch ca c ng thiu s l mt phn li nhun v gi tr ti sn thun ca cng ty con c xc nh tng ng cho cc phn
li ch khng phi do Ngn hng s hu mt cch trc tip hoc gin tip thng qua cc cng ty con.
(ii) Cc giao dch c loi tr khi hp nht
Cc s d ni b, giao dch v li nhun cha thc hin trn giao dch ni b gia cc cng ty con v Ngn hng c loi tr khi
lp bo co ti chnh hp nht. L cha thc hin cng c loi tr, ngoi tr trng hp giao dch th hin s gim gi ca ti
sn c chuyn giao. Cc chnh sch k ton ca cc cng ty con cng c thay i khi cn thit nhm m bo tnh nht qun
vi cc chnh sch k ton c Ngn hng p dng.
(iii) Hp nht kinh doanh
Hp nht kinh doanh c hch ton theo phng php mua ti ngy mua, l ngy m quyn kim sot c chuyn giao cho
Ngn hng. S kim sot tn ti khi Ngn hng c quyn chi phi cc chnh sch ti chnh v hot ng ca n v nhm thu c
li ch kinh t t cc hot ng ca n v . Vic nh gi quyn kim sot c xt n quyn b phiu tim nng c th thc hin
c ti thi im hin ti.
71
Vic phn loi n v tnh d phng c th cho cc khon tin gi ti cc t chc tn dng khc (tr tin gi thanh ton) c thc
hin theo Thng t 02 v Thng t 09 nh c trnh by ti Thuyt minh 4(h).
(ii) Cho vay cc t chc tn dng khc
Cho vay cc t chc tn dng khc c phn nh theo s d n gc tr i d phng ri ro tn dng.
Trc ngy 1 thng 6 nm 2014
D phng ri ro tn dng (bao gm d phng chung v d phng c th) c thc hin theo Quyt nh 493/2005/Q-NHNN
(Quyt nh 493) ngy 22 thng 4 nm 2005 v Quyt nh s 18/2007/Q-NHNN (Quyt nh 18) ngy 25 thng 7 nm 2007
ca Thng c NHNNVN.
T ngy 1 thng 6 nm 2014
Vic phn loi ri ro tn dng ca cc khon cho vay cc t chc tn dng khc v trch lp d phng c th tng ng c thc
hin theo Thng t 02 v Thng t 09 nh c trnh by ti Thuyt minh 4(h). Theo Thng t 02, Ngn hng khng phi trch lp
d phng chung cho cc khon cho vay cc t chc tn dng khc.
72
Mc trch d phng
Vn u t
ca TCKT
Vn ch s hu
ca TCKT
S vn u t ca VPBank
(theo mnh gi)
x
Tng s vn gp thc t ca cc bn
(theo mnh gi)
73
Nhm n
Tnh trng qu hn
N
tiu chun
N cn ch
T l
d phng
0%
5%
(b) N iu chnh k hn tr n ln u.
3
N di tiu
chun
74
20%
Nhm n
Tnh trng qu hn
(d) N thuc mt trong cc trng hp sau y cha thu hi c trong thi gian di 30 ngy k
t ngy c quyt nh thu hi:
N di tiu
chun
T l
d phng
N
nghi ng
50%
N c kh
nng mt vn
100%
Trng hp mt khch hng c nhiu hn mt khon n vi VPBank m c bt k khon n no b chuyn sang nhm n ri ro
cao hn th VPBank buc phi phn loi cc khon n cn li ca khch hng vo nhm n ri ro cao hn tng ng vi mc
ri ro.
Khi VPBank tham gia cho vay hp vn khng phi vi vai tr l ngn hng u mi, VPBank thc hin phn loi cc khon n (bao
gm c khon vay hp vn) ca khch hng vo nhm ri ro cao hn gia nh gi ca ngn hng u mi v nh gi ca
VPBank.
Theo Thng t 02 v Thng t 09, cc khon n c c cu li thi hn tr n v gi nguyn nhm n nh c phn loi trc
khi c cu li thi hn tr n khi p ng cc iu kin sau:
75
Ngn hng p ng c quy nh ca NHNNVN v cc gii hn, t l bo m an ton trong hot ng ca Ngn hng, bao
gm c t l ti a ca ngun vn ngn hn c s dng cho vay trung hn, di hn trong trng hp c cu li khon n
ngn hn thnh khon n trung, di hn.
Ch khi cc iu kin trn c p ng, VPBank thc hin c cu li thi hn tr n ca cc khon cho vay khch hng v gi
nguyn nhm n ca cc khon cho vay khch hng nh c phn loi hin ti.
D phng c th c trch lp bng s d cc khon n sau khi tr gi tr ti sn m bo c khu tr nhn vi t l d
phng tng ng vi phn loi n ti ngy cui thng trc. D phng chung c xc nh bng 0,75% tng s d cc khon n
t nhm 1 n nhm 4 (tr cc khon tin gi v cho vay cc t chc tn dng khc) ti ngy cui thng trc.
D phng c th v d phng chung ti ngy 31 thng 12 nm 2014 c xc nh da trn s d v phn loi n ti ngy 30
thng 11 nm 2014.
(k) Ti sn c nh hu hnh
(i) Nguyn gi
Ti sn c nh hu hnh c th hin theo nguyn gi tr i khu hao ly k. Nguyn gi ban u ca ti sn c nh hu hnh
gm gi mua ca ti sn, bao gm c thu nhp khu, cc loi thu u vo khng c hon li v chi ph lin quan trc tip n
76
vic a ti sn vo trng thi v v tr hot ng cho mc ch s dng d kin v chi ph tho d v di di ti sn v khi phc hin
trng ti a im t ti sn. Cc chi ph pht sinh sau khi ti sn c nh hu hnh i vo hot ng nh chi ph sa cha,
bo dng v i tu c hch ton vo bo co kt qu hot ng kinh doanh hp nht ca nm chi ph pht sinh. Trng hp c
th chng minh mt cch r rng cc chi ph ny lm tng li ch kinh t trong tng lai d tnh thu c t vic s dng ti sn
c nh hu hnh vt trn mc hot ng tiu chun c nh gi ban u, th cc chi ph ny c vn ha nh mt khon
nguyn gi tng thm ca ti sn c nh hu hnh.
(ii) Khu hao
Khu hao c tnh theo phng php ng thng da trn thi gian hu dng c tnh ca ti sn c nh hu hnh. Thi gian
hu dng c tnh nh sau:
n
5 - 40 nm
my mc thit b
3 - 10 nm
phng tin vn ti
8 nm
ti sn c nh khc
4 - 7 nm
(l) Ti sn c nh v hnh
(i) Quyn s dng t
Ti sn c nh v hnh l quyn s dng t bao gm:
n
Quyn s dng t c nh nc giao c thu tin s dng t hoc nhn chuyn nhng quyn s dng t hp php (bao
gm quyn s dng t c thi hn, quyn s dng t khng thi hn).
Quyn s dng t thu trc ngy c hiu lc ca Lut t ai nm 2003 m tr tin thu t cho c thi gian thu hoc
tr trc tin thu t cho nhiu nm m thi hn thu t c tr tin cn li t nht l nm nm v c c quan c
thm quyn cp giy chng nhn quyn s dng t.
Quyn s dng t c thi hn c th hin theo nguyn gi tr i gi tr hao mn ly k. Quyn s dng t v thi hn c
phn nh theo nguyn gi v khng c trch khu hao.
Nguyn gi ti sn c nh l quyn s dng t c xc nh l ton b khon tin chi ra c quyn s dng t hp php cng
(+) cc chi ph cho n b gii phng mt bng, san lp mt bng, l ph trc b (khng bao gm cc chi ph chi ra xy dng
cc cng trnh trn t); hoc l gi tr quyn s dng t nhn gp vn.
(ii) Phn mm vi tnh
Gi mua ca phn mm vi tnh mi, m phn mm ny khng phi l mt b phn khng th tch ri ca phn cng c lin quan
th c vn ha v c hch ton nh ti sn c nh v hnh. Phn mm vi tnh c phn b theo phng php ng thng
trong vng 3 - 7 nm.
(m) Bt ng sn u t
(i) Nguyn gi
Bt ng sn u t c th hin theo nguyn gi tr i gi tr hao mn ly k. Nguyn gi ban u ca bt ng sn u t bao
gm gi mua, chi ph quyn s dng t v cc chi ph lin quan trc tip n vic a ti sn n iu kin cn thit ti sn c
th hot ng theo cch thc d kin. Cc chi ph pht sinh sau khi bt ng sn u t c a vo hot ng nh chi ph
sa cha v bo tr c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht trong nm m cc chi ph ny pht sinh.
Trong cc trng hp c th chng minh mt cch r rng rng cc khon chi ph ny lm tng li ch kinh t trong tng lai d
77
tnh thu c t vic s dng bt ng sn u t vt trn mc hot ng tiu chun theo nh nh gi ban u, th cc chi ph
ny c vn ha nh mt khon nguyn gi tng thm ca bt ng sn u t.
(ii) Khu hao
Khu hao c tnh theo phng php ng thng da trn thi gian hu dng c tnh ca bt ng sn u t. Thi gian hu
dng c tnh nh sau:
n
quyn s dng t
3- 21 nm
v thi hn
T l d phng
30%
50%
70%
Trn ba (03) nm
100%
(o) D phng
Ngoi tr cc khon cp ti Thuyt minh 4(d), 4(e), 4(f), 4(g), 4(h), 4(i) v 4(n), d phng c ghi nhn khi, do kt qu ca
mt s kin trong qu kh, VPBank c mt ngha v php l hoc lin i m c th c c tnh mt cch tin cy v c nhiu kh
nng VPBank phi s dng cc li ch kinh t trong tng lai thanh ton ngha v . D phng c xc nh bng cch chit
khu cc lung tin d tnh trong tng lai theo t l chit khu trc thu phn nh c cc nh gi hin ti ca th trng v
gi tr thi gian ca tin v nhng ri ro c th ca khon n .
(p) Li th thng mi
Li th thng mi pht sinh trong vic mua li cng ty con, cng ty lin kt v lin doanh. Li th thng mi c xc nh theo
gi gc tr i gi tr hao mn ly k. Gi gc ca li th thng mi l khon chnh lch gia chi ph mua v li ch ca VPBank
trong gi tr hp l thun ca cc ti sn, n phi tr v n tim tng ca n v b mua. Khon chnh lch m (li th thng mi
m) c ghi nhn ngay vo bo co kt qu hot ng kinh doanh hp nht. Li th thng mi c phn b theo phng php
ng thng trong 3 nm. Khi k ton cc khon u t c hch ton theo phng php vn ch s hu, gi tr ghi s ca li
th thng mi c bao gm trong gi tr ghi s ca khon u t.
78
(s) Vn c phn
(i) C phiu ph thng
C phiu ph thng c phn loi l vn ch s hu. Cc chi ph tng thm c phn b trc tip vo gi pht hnh c phiu
ph thng c ghi nhn l mt khon gim tr trong vn ch s hu.
(ii) Thng d vn c phn
Khi nhn c vn t cc c ng, chnh lch gia gi pht hnh v mnh gi c phiu c ghi nhn vo ti khon thng d vn
c phn trong vn ch s hu.
(iii) Cc qu d tr
Ngn hng
Ngn hng phi lp cc qu d tr bt buc sau t li nhun sau thu:
Phn phi hng nm
S d ti a
Qu d tr b sung vn c phn
Vn c phn
Qu d phng ti chnh
25% vn c phn
Qu khen thng v phc li c phn b t li nhun sau thu theo ngh quyt ca i Hi ng C ng v c dng ch yu
chi tr cho cc cn b cng nhn vin. Cc qu ny khng c quy nh bi lut php v c php phn phi ht.
Cc qu khc thuc ngun vn ch s hu c phn b t li nhun sau thu. Vic phn b t li nhun sau thu v vic s dng
cc qu khc phi c i Hi ng C ng ph duyt. Cc qu ny khng c quy nh bi lut php v c php phn phi
ht.
Cc cng ty con
Cng ty TNHH mt thnh vin Qun l n v khai thc ti sn Ngn hng Thng mi C phn Vit Nam Thnh Vng (VPBank
AMC)
Theo Thng t s 27/2002/TT-BTC do B Ti chnh ban hnh ngy 22 thng 3 nm 2002, Cng ty VPBank AMC phi trch t li
nhun sau thu lp cc qu d tr theo cc t l m Ngn hng ang p dng.
Cng ty TNHH Chng khon Ngn hng Thng mi C phn Vit Nam Thnh Vng (Cng ty Chng khon VPBank)
79
S d ti a
Qu d tr b sung vn iu l
10% Vn iu l
Qu d phng ti chnh
10% Vn iu l
S d ti a
Qu d tr b sung vn iu l
100% Vn iu l
Qu d phng ti chnh
10% Vn iu l
Cng ty Ti chnh TNHH MTV Ngn hng Vit Nam Thnh Vng
Cng ty phi lp cc qu d tr bt buc sau t li nhun sau thu:
Phn phi hng nm
S d ti a
Qu d tr b sung vn c phn
Vn c phn
Qu d phng ti chnh
25% vn c phn
Vic trch lp cc qu d tr ca cng ty con c thc hin v hch ton sau khi c s ph duyt ca Ngn hng.
80
(u) Chi ph li
Chi ph li c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht theo c s dn tch.
(w) Thu
Thu thu nhp doanh nghip tnh trn li nhun hoc l trong nm bao gm thu thu nhp hin hnh v thu thu nhp hon li.
Thu thu nhp doanh nghip c ghi nhn trong bo co kt qu hot ng kinh doanh hp nht ngoi tr trng hp c cc
khon thu thu nhp lin quan n cc khon mc c ghi nhn thng vo vn ch s hu, th khi cc thu thu nhp ny cng
c ghi nhn thng vo vn ch s hu.
Thu thu nhp hin hnh l khon thu d kin phi np da trn thu nhp chu thu trong nm, s dng cc mc thu sut c
hiu lc hoc c bn c hiu lc ti ngy kt thc nin k ton, v cc khon iu chnh thu phi np lin quan n nm trc.
Thu thu nhp hon li c tnh theo phng php bng cn i k ton cho cc chnh lch tm thi gia gi tr ghi s ca cc
khon mc ti sn v n phi tr cho mc ch bo co ti chnh v gi tr xc nh theo mc ch thu. Gi tr ca thu thu nhp
hon li c ghi nhn da trn cch thc thu hi hoc thanh ton d kin i vi gi tr ghi s ca cc khon mc ti sn v n
phi tr, s dng cc mc thu sut c hiu lc hoc c bn c hiu lc ti ngy kt thc nin k ton.
Ti sn thu thu nhp hon li ch c ghi nhn tng ng vi mc li nhun chu thu chc chn trong tng lai m li nhun
c th dng khu tr vi ti sn thu thu nhp ny. Ti sn thu thu nhp hon li c ghi gim khi khng cn chc chn
thu c cc li ch v thu lin quan ny.
(y) Bo co b phn
Mt b phn l mt hp phn c th xc nh ring bit c ca VPBank tham gia vo vic cung cp cc sn phm hoc dch v
lin quan (b phn chia theo hot ng kinh doanh), hoc cung cp sn phm hoc dch v trong mt mi trng kinh t c th
(b phn chia theo vng a l), mi b phn ny chu ri ro v thu c li ch khc bit vi cc b phn khc. Mu bo co b
phn chnh yu ca VPBank l chia theo vng a l. Mu bo co b phn th yu ca VPBank l chia theo lnh vc kinh doanh.
81
Cc hp ng hon i tin t l cc cam kt thanh ton bng tin mt ti mt ngy trong tng lai da trn chnh lch gia
cc t gi c xc nh trc, c tnh trn s tin gc danh ngha. Cc hp ng hon i tin t c VPBank thc hin nh
gi theo ngy; chnh lch t vic nh gi li c ghi vo bo co kt qu hot ng kinh doanh hp nht.
(ii) Cc cam kt v n tim n
VPBank c cc cam kt tn dng pht sinh t hot ng cho vay. Cc cam kt ny di dng cc khon cho vay v thu chi
c ph duyt. VPBank cng cung cp cc bo lnh ti chnh v th tn dng bo lnh cho ngha v ca khch hng i vi
bn th ba. Nhiu khon cam kt v n tim n s o hn m khng pht sinh bt k mt phn hay ton b mt khon tm ng
no. Do , cc khon cam kt v n tim n ny khng phn nh lung lu chuyn tin t d kin chc chn trong tng lai.
(aa) Phn loi cac cng cu tai chinh cho mc ch thuyt minh thng tin
(i) Phn loi cc cng c ti chnh
Nhm mc ch duy nht l cung cp cc thng tin thuyt minh v tm quan trng ca cc cng c ti chnh i vi tnh hnh ti
chnh hp nht v kt qu hot ng kinh doanh hp nht ca VPBank v tnh cht v mc ri ro pht sinh t cc cng c ti
chnh, VPBank phn loi cc cng c ti chnh nh sau:
Ti sn ti chnh
Ti sn ti chnh c xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh
Ti sn ti chnh c xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh l mt ti sn ti chnh tha
mn mt trong cc iu kin sau:
n
Ti sn ti chnh c phn loi vo nhm nm gi kinh doanh. Ti sn ti chnh c phn loi vo nhm nm gi kinh
doanh, nu:
- ti sn c mua ch yu cho mc ch bn li trong thi gian ngn;
- c bng chng v vic kinh doanh cng c nhm mc ch thu li ngn hn; hoc
- cng c ti chnh phi sinh (ngoi tr cc cng c ti chnh phi sinh c xc nh l mt hp ng bo lnh ti chnh hoc
mt cng c phng nga ri ro hiu qu).
Ti thi im ghi nhn ban u, VPBank xp ti sn ti chnh vo nhm phn nh theo gi tr hp l thng qua Bo co kt qu
hot ng kinh doanh.
n
Ti sn ti chnh gi n ngy o hn
Ti sn ti chnh gi n ngy o hn l cc ti sn ti chnh phi phi sinh vi cc khon thanh ton c nh hoc c th xc nh
v c k o hn c nh m VPBank c nh v c kh nng gi n ngy o hn, ngoi tr:
cc ti sn ti chnh m ti thi im ghi nhn ban u c VPBank xp vo nhm xc nh theo gi tr hp l thng qua
Bo co kt qu hot ng kinh doanh;
82
Cc khon m VPBank c th khng thu hi c phn ln gi tr u t ban u, khng phi do suy gim cht lng tn dng,
v c phn loi vo nhm sn sng bn.
Ti sn ti chnh sn sng bn
Ti sn ti chnh sn sng bn l cc ti sn ti chnh phi phi sinh c xc nh l sn sng bn hoc khng c phn
loi l:
cc ti sn ti chnh xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh;
N phi tr ti chnh
N phi tr ti chnh c xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh
N phi tr ti chnh c xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh l mt khon n phi tr
ti chnh tha mn mt trong cc iu kin sau:
N phi tr ti chnh c phn loi vo nhm nm gi kinh doanh. Mt khon n phi tr ti chnh c phn loi vo nhm
nm gi kinh doanh nu:
- c bng chng v vic kinh doanh cng c nhm mc ch thu li ngn hn; hoc
- l cng c ti chnh phi sinh (ngoi tr cc cng c ti chnh phi sinh c xc nh l mt hp ng bo lnh ti chnh hoc
mt cng c phng nga ri ro hiu qu).
Ti thi im ghi nhn ban u, VPBank xp n phi tr ti chnh vo nhm phn nh theo gi tr hp l thng qua Bo co kt
qu hot ng kinh doanh.
83
5. Tin mt v vng
31/12/2014
Triu VND
31/12/2013
Triu VND
709.463
435.544
555.826
1.076.216
92.745
37.591
1.358.034
1.549.351
Vng ti qu
31/12/2014
Triu VND
31/12/2013
Triu VND
3.701.393
1.523.596
Theo quy nh ca NHNNVN v DTBB, cc ngn hng c php duy tr mt s d th ni ti ti khon DTBB.
S d bnh qun tin gi thanh ton ca VPBank ti NHNNVN khng thp hn s tin phi DTBB trong thng. S tin DTBB trong
thng c tnh bng s d tin gi huy ng bnh qun ca tng loi tin gi phi DTBB trong thng trc nhn vi t l DTBB
tng ng.
T l DTBB ti thi im cui nm nh sau:
T l d tr bt buc
Loi tin gi
31/12/2014
31/12/2013
8%
8%
6%
6%
3%
3%
1%
1%
84
31/12/2013
Trong mc d tr bt buc
1,2%
1,2%
Ngoi mc d tr bt buc
0%
0%
Trong mc d tr bt buc
0%
0%
Ngoi mc d tr bt buc
0,05%
0,05%
31/12/2014
Triu VND
31/12/2013
Triu VND
1.057.896
1.168.103
223.591
108.033
834.305
1.060.070
1.242.950
2.151.080
807.407
1.940.720
435.543
210.360
11.623.951
8.736.238
8.086.357
8.165.004
3.544.045
631.921
(6.451)
(60.687)
13.924.797
12.055.421
Tin gi c ky han
85
31/12/2013
Triu VND
54.967
D phng c th (ii)
6.451
5.720
6.451
60.687
2014
Triu VND
2013
Triu VND
54.967
54.659
(54.967)
308
54.967
2014
Triu VND
2013
Triu VND
5.720
731
5.720
6.451
5.720
31/12/2014
31/12/2013
0,50%
1,20%
0,25%
0,25%
4%
4% - 10%
0,1% - 1,7%
0,25% - 0,7%
3% - 8,2%
4,2% - 10,8%
1,19% - 4,5%
0,3% - 4,5%
(i) Bin ng d phng chung cho vay cc t chc tn dng khc trong nm nh sau:
S d u nm
D phng (hon nhp)/trch lp trong nm (Thuyt minh 30)
S d cui nm
(ii) Bin ng d phng c th cho vay cc t chc tn dng khc trong nm nh sau:
S d u nm
D phng trch lp trong nm (Thuyt minh 30)
S d cui nm
86
31/12/2013
Triu VND
4.026.941
8.241.473
1.590.990
1.155.608
361.346
344.734
2.074.605
6.741.131
233.075
268.867
115.497
115.497
117.578
153.370
4.260.016
8.510.340
(16.298)
(1.543)
4.243.718
8.508.797
Chng khon n
Tri phiu chnh ph
Tri phiu do cc TCTD khc trong nc pht hnh
Tri phiu do cc t chc kinh t trong nc pht hnh
Chng khon vn
31/12/2013
K hn
Li sut
K hn
Li sut
5 thng - 4 nm
4,8% - 11,3%
2 nm - 4 nm
9,4% - 13,2%
1 nm - 7 nm
10,2% - 11,5%
4 nm - 8 nm
10,2% - 11,5%
3 nm - 5 nm
7,7% - 10%
1 nm - 4 nm
11% - 15%
31/12/2013
Triu VND
4.026.941
8.241.473
Nim yt
1.952.336
1.155.608
Cha nim yt
2.074.605
7.085.865
233.075
268.867
5.922
49.519
227.153
219.348
4.260.016
8.510.340
Chng khon n
Chng khon vn
Nim yt
Cha nim yt
87
31/12/2013
Triu VND
14.979
D phng c th (ii)
1.319
1.543
16.298
1.543
2014
Triu VND
2013
Triu VND
14.979
S d cui nm
14.979
2014
Triu VND
2013
Triu VND
S d u nm
1.543
20.775
(224)
(19.232)
S d cui nm
1.319
1.543
(i) Bin ng d phng chung i vi chng khon kinh doanh trong nm nh sau:
S d u nm
88
31/12/2013
Triu VND
78.128.770
52.375.482
20.925
31.260
4.679
216.506
59.831
7.952
7.550
78.378.832
52.474.123
(*) Cho vay bng vn ti tr, y thc u t bao gm cc khon cho vay c ti tr bi cc ngun vn y thc t cc chng
trnh h tr pht trin quc gia thng qua B Ti chnh v NHNNVN. VPBank nhn ngun vn ny trc tip t ngn hng u mi
l Ngn hng TMCP u t v Pht trin Vit Nam (BIDV) v Ban Qun l D n Tn dng ODA - Quc gia. VPBank ng vai tr
nhn ngun v qun l, s dng ngun. Theo , VPBank s vn phi chu ton b ri ro lin quan n nhng khon cho vay ny.
Trng hp nhng khon cho vay ra s dng ngun vn ny mt kh nng thanh ton, VPBank phi c trch nhim hon tr gc
v li cho BIDV v Ban Qun l D n Tn dng ODA - Quc gia theo cam kt ti hp ng k.
Phn tch d n cho vay theo cht lng nh sau:
31/12/2014
Triu VND
31/12/2013
Triu VND
74.230.191
94,70%
48.531.102
92,49%
2.159.699
2,76%
2.468.725
4,70%
766.633
0,98%
594.869
1,14%
Nhm 4 - N nghi ng
706.443
0,90%
474.208
0,90%
Nhm 5 - N c kh nng mt vn
515.866
0,66%
405.219
0,77%
78.378.832
100%
52.474.123
100%
31/12/2014
Triu VND
31/12/2013
Triu VND
Ngn hn
24.914.040
31,79%
24.575.232
46,83%
Trung hn
37.350.268
47,65%
18.734.481
35,70%
Di hn
16.114.524
20,56%
9.164.410
17,47%
78.378.832
100%
52.474.123
100%
89
Phn tch d n cho vay theo i tng khch hng v theo loi hnh doanh nghip:
31/12/2014
Triu VND
31/12/2013
Triu VND
4.013.460
5,11%
1.453.967
2,77%
18.564.862
23,69%
14.591.969
27,81%
Cng ty c phn
18.022.059
22,99%
12.757.141
24,31%
593.212
0,76%
226.724
0,43%
546.195
0,70%
494.031
0,94%
36.639.044
46,75%
22.950.291
43,74%
78.378.832
100%
52.474.123
100%
Doanh nghip Nh nc
31/12/2013
Triu VND
2.386.836
3,05%
1.615.109
3,08%
39.798.746
50,78%
16.160.966
30,80%
Xy dng
4.190.374
5,35%
3.794.409
7,23%
3.497.582
4,46%
1.725.027
3,29%
28.505.294
36,36%
29.178.612
55,60%
78.378.832
100%
52.474.123
100%
90
31/12/2014
31/12/2013
3% - 14%
7% - 15%
1,7% - 5,5%
2,3% - 6%
31/12/2013
Triu VND
573.535
386.254
D phng c th (ii)
549.605
218.453
1.123.140
604.707
2014
Triu VND
2013
Triu VND
S d u nm
386.254
256.536
181.541
129.718
5.740
573.535
386.254
2014
Triu VND
2013
Triu VND
218.453
123.646
1.001.858
346.631
3.509
(674.215)
(251.824)
549.605
218.453
(i) Bin ng d phng chung cho vay khch hng trong nm nh sau:
S d u nm
D phng trch lp trong nm (Thuyt minh 30)
S d cui nm
91
31/12/2013
Triu VND
17.279.638
4.788.735
2.385.203
200.000
Tn phiu Kho bc
1.892.890
3.926.630
11.541.583
13.106.359
8.618.211
8.718.316
11.081.615
6.410.670
8.400
98.400
44.189.329
28.530.794
(70.007)
44.119.322
28.530.794
3.956.097
636.695
66.589
4.022.686
636.695
(181.225)
3.841.461
636.695
47.960.783
29.167.489
(*) Bao gm trong s d ti ngy 31 thng 12 nm 2014 l khon Tri phiu Chnh ph c gi tr 800.000 triu VND c s
dng lm ti sn m bo cho cc khon vay ca Ngn hng t NHNNVN (31/12/2013: 1.820.649 triu VND) (Thuyt minh 17)
v 4.592.000 triu VND bn theo hp ng bn km mua li vi cc t chc tn dng trong nc (31/12/2013: 200.000 triu
VND) (Thuyt minh 18).
(**) Bao gm trong s d ti ngy 31 thng 12 nm 2014 l khon Tri phiu Chnh ph bo lnh c gi tr 1.767.000 triu VND
bn theo hp ng bn km mua li vi cc t chc tn dng trong nc (31/12/2013: khng c) (Thuyt minh 18).
92
Thi hn
Li sut
Thi hn
Li sut
1 thng - 15 nm
5,4% - 13,2%
5 nm
13,2%
3 thng
3,5%
6 thng
5,5%
6 thng - 1 nm
4,8% - 6%
1 nm
6,03% - 6,5%
31/12/2013
7 thng - 10 nm
6,1% - 12,6%
2 nm - 10 nm
9,55% - 10,5%
Khng p dng
Khng p dng
3 thng - 1 nm
1,7% - 4,5%
6% - 13,5%
2 nm - 5 nm
8,6% - 15%
1 nm - 5 nm
2013
Triu VND
70.007
S d cui k
70.007
2014
Triu VND
2013
Triu VND
S d u k
9.000
(9.000)
32.875
(32.875)
S d u k
93
2013
Triu VND
53.886
127.339
S d cui k
181.225
31/12/2014
Triu VND
31/12/2013
Triu VND
72.304
72.304
(473)
(473)
71.831
71.831
31/12/2014
Triu VND
31/12/2013
Triu VND
38.366
38.366
33.938
33.938
72.304
72.304
S d u k
Tng do hp nht kinh doanh
12. Gp vn, u t di hn
u t di hn khc - gi gc (i)
D phng gim gi u t di hn (ii)
94
31/12/2013
Gi gc
Triu VND
T phn
nm gi (%)
Gi gc
T phn
Triu VND
nm gi (%)
38.366
0,08%
38.366
0,08%
21
0,64%
21
0,64%
5.000
10,00%
5.000
10,00%
371
4,78%
371
4,78%
15.357
1,67%
15.357
1,67%
3.934
3,93%
3.934
3,93%
7.705
5,50%
7.705
5,50%
550
11,00%
550
11,00%
1.000
10,00%
1.000
10,00%
u t vo cc TCTD
Ngn hng u t v Pht trin Vit Nam
u t vo cc DN khc
Cng ty CP Vn ti ITRACO
Cng ty CP ng Xun
Cng ty CP u t v T vn Ngn hng (BTC)
Cng ty CP Ngoi thng v PT u t HCM (FIDECO)
72.304
72.304
S d u nm v cui nm
2014
Triu VND
2013
Triu VND
473
473
95
13. Ti sn c nh hu hnh
Nh ca, vt
kin trc
Triu VND
My mc
thit b
Triu VND
Phng tin
vn ti
Triu VND
Thit b dng
c qun l
Triu VND
Ti sn
c nh khc
Triu VND
Tng cng
Triu VND
S d u nm
60.411
44.987
92.813
171.537
111.068
480.816
Mua trong nm
Nm 2014
Nguyn gi
3.277
22.823
11.182
13.086
12.095
62.463
40.710
3.649
90
44.449
Tng khc
19.442
44
19.486
Thanh l
Phn loi li
S d cui nm
(2.331)
(3.638)
(1.536)
(2.782)
(10.287)
(526)
204.148
(13.957)
(108.279)
(81.386)
123.314
273.276
86.490
74.852
38.995
596.927
11.233
20.027
42.287
95.692
68.593
237.832
5.656
25.187
13.621
19.465
12.758
76.687
(1.097)
(3.468)
(1.435)
(2.617)
(8.617)
Gi tr hao mn ly k
S d u nm
Khu hao trong nm
Thanh l
Phn loai lai
(410)
132.043
(9.704)
(64.668)
(57.261)
16.479
176.160
42.736
49.054
21.473
305.902
S d u nm
49.178
24.960
50.526
75.845
42.475
242.984
S d cui nm
106.835
97.116
43.754
25.798
17.522
291.025
Nh ca, vt
kin trc
Triu VND
My mc
thit b
Triu VND
Phng tin
vn ti
Triu VND
Thit b dng
c qun l
Triu VND
Ti sn
c nh khc
Triu VND
Tng cng
S d u nm
66.804
64.146
107.448
175.507
115.447
529.352
Mua trong nm
2.078
6.492
10.819
57.849
15.886
93.124
(8.301)
(7.049)
(20.195)
(7.658)
(3.497)
(46.700)
22
(21)
S d cui nm
Gi tr cn li
Nm 2013
Triu VND
Nguyn gi
Thanh l
Tng/(gim) khc
Phn loai lai
(170)
(18.624)
(5.259)
(54.140 )
(16.768)
(94.961)
60.411
44.987
92.813
171.537
111.068
480.816
17.267
26.036
54.720
115.808
63.721
277.552
2.287
7.211
12.374
17.601
18.577
58.050
Thanh l
(7.107)
(1.415)
(14.772)
(6.445)
(2.339)
(32.078)
Tng/(gim) khc
(1.044)
(17)
(7.439)
9.705
(988)
217
(170)
(11.788)
(2.596)
(40.977)
(10.378)
(65.909)
11.233
20.027
42.287
95.692
68.593
237.832
S d cui nm
Gi tr hao mn ly k
S d u nm
Khu hao trong nm
49.537
38.110
52.728
59.699
51.726
251.800
S d cui nm
49.178
24.960
50.526
75.845
42.475
242.984
96
14. Ti sn c nh v hnh
Quyn s dng t
Triu VND
Phn mm vi tnh
Triu VND
Tng cng
Triu VND
S d u nm
90.710
180.074
270.784
Mua trong nm
1.744
32.738
34.482
13.205
13.205
Nm 2014
Nguyn gi
120.558
120.558
Gim khc
(1.664)
(1.664)
213.012
224.353
437.365
S d cui nm
Gi tr hao mn ly k
S d u nm
868
94.385
95.253
30.429
30.429
Gim khc
(239)
(239)
868
124.575
125.443
S d u nm
89.842
85.689
175.531
S d cui nm
212.144
99.778
311.922
Quyn s dng t
Triu VND
Phn mm vi tnh
Triu VND
Tng cng
Triu VND
90.711
158.511
249.222
S d cui nm
Gi tr cn li
Nm 2013
Nguyn gi
S d u nm
Mua trong nm
20.257
20.257
(1)
(41)
(42)
Tng khc
3.207
3.207
(1.860)
(1.860)
90.710
180.074
270.784
877
71.505
72.382
23.964
23.964
Thanh l
(31)
(31)
(9)
(1.042)
(1.051)
Thanh l
S d cui nm
Gi tr hao mn ly k
S d u nm
Gim khc
Phn loai lai
(11)
(11)
868
94.385
95.253
S d u nm
89.834
87.006
176.840
S d cui nm
89.842
85.689
175.531
S d cui nm
Gi tr cn li
97
15. Bt ng sn u t
Quyn s dng t
Triu VND
Tng cng
Triu VND
20.075
9.890
29.965
S d u nm
1.074
1.074
716
716
S d cui nm
1.790
1.790
S d u nm
20.075
8.816
28.891
S d cui nm
20.075
8.100
28.175
Quyn s dng t
Triu VND
Tng cng
Triu VND
20.075
9.841
29.916
Tng trong nm
63
63
Thanh l
(14)
(14)
20.075
9.890
29.965
S d u nm
359
359
717
717
Thanh l
(2)
(2)
S d cui nm
1.074
1.074
S d u nm
20.075
9.482
29.557
S d cui nm
20.075
8.816
28.891
Nm 2014
Nguyn gi
S d u nm v cui nm
Gi tr hao mn ly k
Gi tr cn li
Nm 2013
Nguyn gi
S d u nm
S d cui nm
Gi tr hao mn ly k
Gi tr cn li
98
16. Ti sn c khc
(a) Cc khon phi thu
31/12/2014
Triu VND
31/12/2013
Triu VND
49.794
120.409
75
11.243
853
10.836
1.374.558
1.659.713
5.852
5.426
5.629.333
8.928.101
251
129.843
7.060.716
10.865.571
31/12/2014
Triu VND
31/12/2013
Triu VND
32.527
508.252
2.098.055
1.227.316
1.650.332
1.078.001
331.602
141.079
1.889
74
4.114.405
2.954.722
99
(c) Ti sn c khc
31/12/2014
Vt liu
Chi ph tr trc
Ti sn gn n chuyn quyn s hu cho VPBank ang ch x l
Phi thu cc hp ng y thc u t (i)
Li th thng mi (ii)
Ti sn c khc
Triu VND
31/12/2013
(Phn loi li)
Triu VND
10.782
10.735
602.781
502.851
1.606.192
1.579.368
887.150
750.150
62.421
4.958
14.226
3.174.284
2.857.330
2013
Triu VND
74.905
3 nm
Gi tr li th thng mi phn b lu k u nm
74.905
74.905
(12.484)
(12.484)
62.421
2014
Triu VND
2013
Triu VND
606.560
92.398
(351.163)
514.274
(112)
255.397
606.560
Tng gi tr li th thng mi
Thi gian phn b (nm)
S d u nm
D phng (hon nhp)/trch lp trong nm (Thuyt minh 30)
S dng d phng
S d cui nm
100
31/12/2013
Triu VND
Tin gi khng k hn
51.943
94.966
47.458
65.035
4.485
29.931
14.643.034
7.986.669
8.568.000
5.734.429
6.075.034
2.252.240
11.533.272
5.052.417
1.304.147
2.675.999
4.715.540
2.169.864
5.513.585
206.554
26.228.249
13.134.052
Tin vay
(*) Cc khon vay ny c m bo bi khon tri phiu Chnh ph v tri phiu Chnh ph bo lnh c gi tr ln lt l 4.592.000
triu VND v 1.767.000 triu VND (31/12/2013: tri phiu Chnh ph c gi tr 200.000 triu VND, tri phiu Chnh ph bo lnh:
khng c) (Thuyt minh 11).
Li sut nm ti thi im cui nm nh sau:
31/12/2014
31/12/2013
0,50%
1,20%
0,25%
0,25%
3%-5,4%
2,5% - 6,4%
0,5%-1,2%
0,5% - 1,4%
3,2%-7,1%
3,5% - 10%
0,7%-2,8%
0,5% - 3,5%
3,5%-4,7%
4,9%
101
31/12/2013
Triu VND
7.869.933
5.662.433
7.056.913
5.314.409
813.020
348.024
98.689.035
77.847.950
89.831.886
71.106.552
8.857.149
6.741.398
1.439.197
44.626
1.430.685
44.544
8.512
82
355.500
288.771
257.428
223.969
98.072
64.802
108.353.665
83.843.780
31/12/2014
Triu VND
31/12/2013
Triu VND
Tin gi khng k hn
Tin gi khng k hn bng VND
Tin gi khng k hn bng ngoi t
Tin gi c k hn
Tin gi c k hn bng VND
Tin gi c k hn bng ngoi t
T chc kinh t
40.116.628
25.168.793
C nhn
63.371.776
54.446.288
4.865.261
4.228.699
108.353.665
83.843.780
31/12/2014
31/12/2013
0,50%
1,20%
0,25%
0,25%
1% - 9%
1,2% - 9%
0,2% - 2%
0,05% - 2%
i tng khc
102
Triu VND
Ti sn
Triu VND
N phi tr
Triu VND
Gi tr thun
Triu VND
43.226.798
11.191.967
(11.407.300)
(215.333)
25.178.021
7.549.617
(7.748.089)
(198.472)
18.048.777
3.642.350
(3.659.211)
(16.861)
27.504.838
4.574.951
(4.625.802)
(50.851)
12.340.612
2.657.629
(2.760.747)
(103.118)
15.164.226
1.917.322
(1.865.055)
52.267
31/12/2013
Triu VND
T 12 thng n 5 nm
9.909.544
5.100.755
Trn 5 nm
2.500.000
2.500.000
12.409.544
7.600.755
Giy t c gi ca VPBank bao gm cc loi chng ch tin gi bng VND c li sut t 7,08% n 8,5%/nm, li tr hng qu hoc cui k
(31/12/2013: khng c) v tri phiu bng VND c li sut t 8% n 11,2%/nm, li tr hng nm (31/12/2013: t 10% n 10,6%/nm).
31/12/2013
Triu VND
1.541.447
1.562.912
295.510
314.002
176.626
76.384
23.270
52.919
57
47
1.580
234
2.038.490
2.006.498
103
31/12/2014
Triu VND
31/12/2013
Triu VND
264
31/12/2014
Triu VND
31/12/2013
Triu VND
306.867
158.681
284
118.035
266.922
31.246
161.046
3.601.589
4.322.041
4.057.737
4.908.974
Cc khon phi tr ni b
Phi tr nhn vin
Qu khen thng, phc li
Cc khon phi tr bn ngoi
D phng thu phi np (Thuyt minh 35)
Li tri phiu ch phn b
Cc khon phi tr khc (i)
(i) Cc khon phi tr khc bao gm cc khon phi tr nh u t chng khon, chuyn tin phi tr v cc hp ng mua bn n.
S d u nm
Tng do hp nht kinh doanh (Thuyt minh 38)
D phng (hon nhp)/trch lp trong nm (Thuyt minh 30)
S d cui nm
104
31/12/2014
Triu VND
31/12/2013
Triu VND
43.569
14.238
157
(43.726)
29.331
43.569
23. Vn v cc qu
(a) Bo co thay i vn ch s hu hp nht
Qu
d phng
ti chnh
Triu VND
Qu u
t pht
trin
Triu VND
Li ch c
ng
thiu s
Triu VND
Li nhun
cha
phn phi
Triu VND
Tng cng
Triu VND
Qu d tr
b sung
vn iu l
Triu VND
5.770.000
1.369
20.036
212.960
35
704.704
6.709.104
Li nhun thun
trong nm
1.017.620
1.017.620
Trch lp cc qu
33.908
61.383
(95.291)
S dng cc qu
(27)
(27)
5.770.000
1.369
53.944
274.316
35
1.627.033
7.726.697
Pht hnh c
phiu thng
27.526
(27.526)
Tr c tc bng
c phiu
549.884
(549.884)
Li nhun thun
trong nm
1.253.593
1.253.593
Trch lp cc qu
81.046
159.552
(240.598)
Bin ng khc
(14)
Tng do hp
nht kinh doanh
6.347.410
1.369
107.471
433.875
35
2.090.130
8.980.295
S d ti ngy
1 thng 1 nm
2013
S d ti ngy
1 thng 1 nm
2014
S d ti ngy
31 thng 12
nm 2014
Vn c
phn
Thng d
vn c phn
Triu VND
Triu VND
105
(b) Vn c phn
31/12/2014
31/12/2013
S c phiu
Triu VND
S c phiu
Triu VND
Vn c phn c duyt
634.741.000
6.347.410
577.000.000
5.770.000
634.741.000
6.347.410
577.000.000
5.770.000
634.741.000
6.347.410
577.000.000
5.770.000
Mnh gi ca mi c phiu ph thng ca VPBank l 10.000 VND. Mi c phiu ph thng tng ng vi mt phiu biu quyt ti
cc cuc hp c ng ca VPBank. Cc c ng c nhn c tc m VPBank cng b vo tng thi im. Tt c c phiu ph
thng u c th t u tin nh nhau i vi ti sn cn li ca VPBank.
2013
(Phn loi li)
Triu VND
199.763
790.353
8.399.420
7.331.922
3.338.733
2.888.357
89.004
69.078
377.298
114.545
12.404.218
11.194.255
Tr li tin gi
(5.637.244)
(5.877.783)
Tr li tin vay
(561.334)
(782.687)
(750.923)
(364.459)
(163.630)
(17.661)
(7.113.131)
(7.042.590)
5.291.087
4.151.665
106
2013
(Phn loi li)
Triu VND
120.027
110.793
Dch v y thc v i l
83.464
197.191
Dch v t vn
80.772
100.479
Dch v i l bo him
454.910
198.073
Dch v khc
220.679
204.595
959.852
811.131
(144.857)
(128.977)
(68.529)
(56.918)
(3.742)
(9.068)
Dch v y thc v i l
(14.869)
(12.672)
Dch v t vn
(33.045)
(1.282)
Dch v khc
(87.658)
(67.468)
(352.700)
(276.385)
607.152
534.746
2014
Triu VND
2013
Triu VND
85.177
151.134
(90.008)
(52.367)
224
19.232
(4.607)
117.999
107
2013
Triu VND
526.684
482.012
(61.111)
(305.110)
9.000
465.573
185.902
2014
Triu VND
2013
Triu VND
(Phn loi li)
171.171
55.705
69.993
25.116
5.244
43.950
246.408
124.771
(10.435)
(6.394)
(6.892)
(189.494)
(53.434)
(7.458)
(253.363)
(20.744)
(6.955)
104.027
108
2013
(Phn loi li)
Triu VND
5.125
5.378
1.925.033
1.152.994
1.713.532
998.475
116.658
76.120
2.852
4.054
(d) Tr cp n ca
58.612
51.956
33.379
22.389
291.891
204.569
107.832
82.731
530.730
642.490
75.234
61.734
326.714
251.628
528.257
385.533
3.682.984
2.704.326
Thu, l ph v ph
Lng v cc chi ph lin quan
Trong :
(a) Lng v cc khon tr cp (nhn vin chnh thc, cng tc vin)
(b) Cc khon chi ng gp theo lng
(c) Tr cp
Chi ph ti sn
Trong : Khu hao ti sn c nh
Chi ph hot ng qun l cng v
Chi np bo him bo ton tin gi ca khch hng
2014
Triu VND
2013
Triu VND
(54.967)
308
731
5.720
14.979
10
181.541
129.718
10
1.001.858
346.631
11
70.007
11
32.875
11
127.339
16(d)
(351.163)
514.274
22(d)
(43.726)
29.331
979.474
1.025.982
109
2014
Triu VND
2013
Triu VND
355.102
331.592
(92)
5.634
355.010
337.226
2013
Triu VND
1.608.603
1.354.846
(8.716)
(11.628)
13.669
5.283
15
(588)
1.613.571
1.347.913
354.986
336.978
24
248
355.010
337.226
iu chnh thu nhp tnh thu nm nay theo bin bn quyt ton thu
cc nm trc
Thu nhp tnh thu
Thu theo thu sut ca VPBank (22%)
iu chnh chi ph thu thu nhp ca nm trc
Tng chi ph thu thu nhp
110
2014
Triu VND
2013
Triu VND
1.253.593
1.017.620
2013
(iu chnh li)
2013
(Theo bo co trc y)
577.000.000
577.000.000
577.000.000
57.741.000
57.741.000
634.741.000
634.741.000
577.000.000
Li c bn trn c phiu
VND
2013
(iu chnh li)
VND
2013
(Theo bo co trc y)
VND
1.975
1.603
1.764
Li c bn trn c phiu cho nm 2013 c iu chnh li phn nh nh hng ca vic pht hnh thm 57.741.000 c phiu,
tng ng vi 577.410 triu ng mnh gi: t li nhun cha phn phi (tr c tc bng c phiu) l 549.884 triu ng v t qu
d tr b sung vn iu l l 27.526 triu ng.
111
31/12/2013
Triu VND
Tin mt v vng
1.358.034
1.549.351
3.701.393
1.523.596
1.057.896
1.168.103
639.043
745.360
2.535.659
481.624
9.292.025
5.468.034
2013
8.148
5.561
1.614.377
958.011
58.222
55.085
1.672.599
1.013.096
198
172
205
182
112
31/12/2013
Triu VND
S pht sinh
trong nm
Triu VND
Pht sinh t hp
nht kinh doanh
Triu VND
S np
trong nm
Triu VND
31/12/2014
Triu VND
23.921
61.256
73.828
11.352
219.926
355.102
1.054
502.603
73.479
17.649
126.971
117.268
27.352
261.496
543.329
1.057
693.699
112.183
31/12/2012
Triu VND
S pht sinh
trong nm
Triu VND
S np
trong nm
Triu VND
31/12/2013
Triu VND
6.782
54.565
37.426
23.921
77.078
331.592
188.744
219.926
19.745
97.467
99.563
17.649
103.605
483.624
325.733
261.496
Nm kt thc 31/12/2013
S thu phi np trong nm nay bao gm 118.035 triu VND phi tr cho Ngn sch Nh nc (Thuyt minh 22(c)) v 5.852 VND
phi thu do np tha Ngn sch Nh nc (Thuyt minh 16(a)) (31/12/2013: 266.922 triu VND phi tr cho Ngn sch Nh nc
v 5.426 triu VND phi thu do np tha Ngn sch Nh nc).
113
36. Bo co b phn
B phn chia theo vng a l
VPBank theo di thng tin chia theo cc vng a l chnh ti Vit Nam nh sau:
Min Bc
Triu VND
Min Trung
Triu VND
Min Nam
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Ti sn
123.044.000
3.508.512
43.677.320
(6.988.454)
163.241.378
N phi tr
115.057.394
3.528.950
40.587.519
(4.912.780)
154.261.083
398.350
37.167
167.430
602.947
Nm 2014
Min Bc
Triu VND
Min Trung
Triu VND
Min Nam
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Doanh thu
21.308.559
909.753
8.413.071
(10.799.214)
19.832.169
Chi ph
21.239.598
942.577
6.766.904
(10.725.513)
18.223.566
68.961
(32.824)
1.646.167
(73.701)
1.608.603
Ti ngy 31/12/2013
Min Bc
Triu VND
Min Trung
Triu VND
Min Nam
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Ti sn
94.040.148
1.073.507
28.100.319
(1.949.604)
121.264.370
N phi tr
83.097.691
3.347.691
28.126.895
(1.034.604)
113.537.673
274.890
41.257
131.259
447.406
Nm 2013
Min Bc
Triu VND
(iu chnh li)
Min Trung
Triu VND
Min Nam
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Doanh thu
17.628.017
1.488.502
6.019.376
(11.048.265)
14.087.630
Chi ph
16.879.112
1.582.767
5.237.237
(10.966.332)
12.732.784
748.905
(94.265)
782.139
(81.933)
1.354.846
Ti ngy 31/12/2014
Ti sn c nh
Ti sn c nh
114
Qun l
ti sn
Triu VND
Kinh doanh
chng khon
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Ti sn
164.481.820
2.657.794
3.090.218
(6.988.454)
163.241.378
N phi tr
154.574.283
2.497.484
2.102.096
(4.912.780)
154.261.083
594.440
900
7.607
602.947
Nm 2014
Ngn hng
Triu VND
Qun l
ti sn
Triu VND
Kinh doanh
chng khon
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Doanh thu
29.963.468
260.823
407.092
(10.799.214)
19.832.169
Chi ph
28.334.888
259.077
355.114
(10.725.513)
18.223.566
1.628.580
1.746
51.978
(73.701)
1.608.603
Ti ngy 31/12/2013
Ngn hng
Triu VND
Qun l
ti sn
Triu VND
Kinh doanh
chng khon
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Ti sn
114.816.169
5.541.716
2.856.089
(1.949.604)
121.264.370
N phi tr
107.342.619
5.320.454
1.909.204
(1.034.604)
113.537.673
405.198
30.677
11.531
447.406
Nm 2013
Ngn hng
Triu VND
Qun l
ti sn
Triu VND
Kinh doanh
chng khon
Triu VND
Cn tr
Triu VND
Tng cng
Triu VND
Doanh thu
24.193.791
414.762
527.342
(11.048.265)
14.087.630
Chi ph
22.928.752
411.488
358.876
(10.966.332)
12.732.784
1.265.039
3.274
168.466
(81.933)
1.354.846
Ti ngy 31/12/2014
Ti sn c nh
Ti sn c nh
115
116
VPBank thc hin o lng ri ro tn dng, thc hin trch lp d phng v tun th cc t l an ton cho cc khon cho vay v ng
trc cho khch hng v cho cc t chc tn dng khc trn c s p dng cc quy nh ca NHNNVN.
Cch tip cn tng th ca VPBanki vi ri ro tn dng l cch tip cn theo mc ri ro. Theo , cc quyt nh ph duyt,
nh gi tn dng cng nhng cc bin php ng x v gim st, phn lung tn dng v kim sot ri ro tn dng ang c thit
k ph hp theo mc ri ro ca khch hng. t c mc tiu ny, cc hot ng quan trng m VPBankang thc hin
bao gm nhng ni dung sau:
n
Tp trung hon thin c s h tng d liu phc v cng tc xy dng cc h thng xp hng tn dng v phn loi ri ro theo
chun mc quc t;
Xy dng v hon thin h thng xp hng tn dng v h thng chm im;
Tp hp v r sot cc chnh sch/vn bn tn dng ton h thng nh gi li tnh ng b v mc p ng cc yu cu
c t ra trong Chnh sch khung qun tr ri ro;
Hon thin c ch gim st cht lng tn dng cho ton b vng i ca khon vay;
y ban qun tr ri ro thc hin hp nh k nhm gim st cht lng tn dng ca ngn hng, theo di tnh hnh trin khai cc
chin lc quan trng v a ra cc hnh ng kp thi.
S liu th hin mc ri ro tn dng ni bng ti a ca VPBank khng tnh n ti sn m bo hay h tr tn dng, bao gm:
Cha qu hn
v cha b
gim gi
Triu VND
qu hn
nhng cha b
gim gi
Triu VND
b gim gi
v lp d phng
y
Triu VND
Tng cng
Triu VND
13.924.632
165
6.451
13.931.248
4.026.941
4.026.941
73.759.419
1.213.940
3.405.473
78.378.832
44.189.329
4.022.686
48.212.015
Ti sn ti chnh khc - gp
10.634.617
1.305.217
11.939.834
146.534.938
1.214.105
8.739.827
156.488.870
117
Cha qu hn
v cha b
gim gi
Triu VND
qu hn
nhng cha b
gim gi
Triu VND
b gim gi
v lp d phng
y
Triu VND
Tng cng
12.110.388
5.720
12.116.108
8.241.473
8.241.473
48.531.102
1.573.705
2.369.316
52.474.123
29.069.089
29.069.089
Ti sn ti chnh khc - gp
13.696.269
581.813
14.278.082
111.648.321
1.573.705
2.956.849
116.178.875
Triu VND
31/12/2013
Triu VND
121.670.767
85.080.187
ng sn
14.422.896
14.034.117
Giy t c gi
47.453.887
11.944.826
Cc ti sn m bo khc
51.033.278
49.586.638
234.580.828
160.645.768
Bt ng sn
VPBank khng nm gi ti sn th chp m VPBank c php bn hoc em ti sn i th chp cho bn th ba trong trng
hp ch s hu ti sn vn c kh nng tr n.
118
119
Bng di y trnh by phn tch ti sn v n phi tr ti chnh ca VPBank theo cc nhm k o hn tng ng tnh theo thi
hn cn li t ngy kt thc nin k ton n ngy phi thanh ton.
Qu hn
trn 3
thng
Qu hn
di 3
thng
n 1
thng
T 1 n
T 3 n
T 1 nm
3 thng
12 thng
n 5 nm
Trn 5 nm
Tng cng
Tin mt v vng
1.358.034
1.358.034
Tin gi ti
NHNNVN
3.701.393
3.701.393
6.451
3.754.401
3.219.831
6.839.378
111.187
13.931.248
4.260.016
4.260.016
1.988.942
2.593.371
10.750.578
7.319.415
15.150.912
26.543.824
14.031.790
78.378.832
66.589
3.487.141
1.846.994
13.808.171
23.294.276
5.708.844
48.212.015
72.304
72.304
44.087
5.647.568
180.589
5.195.583
859.107
12.900
11.939.834
2.106.069
2.593.371
32.959.131
12.566.829
40.994.044
50.808.394
Cc khon n
Chnh ph v
NHNNVN
832.555
832.555
Tin gi v vay cc t
chc tn dng khc
17.946.170
4.484.841
3.544.838
250.943
1.457
26.228.249
35.849.496
26.181.974
35.740.772
10.580.014
1.409
108.353.665
Cng c ti chnh
phi sinh
215.333
215.333
Vn ti tr, y thc
u t, cho vay t
chc tn dng chu
ri ro
621
124.625
125.246
9.909.544
2.500.000
12.409.544
Cc khon n phi
tr ti chnh khc
2.981.714
146.135
2.329.876
114.274
5.571.999
57.825.268
30.812.950
41.615.486
20.855.396
2.627.491
153.736.591
2.106.069
2.593.371
(24.866.137)
(18.246.121)
(621.442)
29.952.998
17.198.347
8.117.085
Ti ngy 31 / 12 /
2014 (Triu VND)
Ti sn
19.825.838
161.853.676
N phi tr
Mc chnh thanh
khon rng
120
Qu hn
trn 3
thng
Qu hn
di 3
thng
n 1
thng
T 1 n
T 3 n
T 1 nm
3 thng
12 thng
n 5 nm
Trn 5 nm
Tng cng
Tin mt v vng
1.549.351
1.549.351
Tin gi ti
NHNNVN
1.523.596
1.523.596
5.720
4.154.375
5.460.826
2.495.187
12.116.108
6.738.733
426.963
53.562
1.054.114
236.968
8.510.340
1.474.296
2.468.725
9.482.535
5.854.499
10.894.527
14.014.632
8.284.909
52.474.123
303.345
678.769
10.299.764
15.051.646
2.833.965
29.167.489
72.304
72.304
581.813
12.946.119
750.150
14.278.082
2.061.829
2.468.725
36.698.054
12.421.057
23.743.040
30.870.542
11.428.146
119.691.393
Cc khon n
Chnh ph v
NHNNVN
1.885.457
1.885.457
Tin gi v vay cc t
chc tn dng khc
8.708.726
1.800.052
2.625.274
13.134.052
29.867.944
20.651.497
33.125.124
198.730
485
83.843.780
Cng c ti chnh
phi sinh
50.851
50.851
Vn ti tr, y thc
u t, cho vay t
chc tn dng chu
ri ro
63.737
63.737
5.100.755
2.500.000
7.600.755
Cc khon n phi
tr ti chnh khc
2.648.192
3.680.347
6.328.539
43.161.170
22.451.549
39.430.745
5.363.222
2.500.485
112.907.171
2.061.829
2.468.725
(6.463.116)
(10.030.492)
(15.687.705)
25.507.320
8.927.661
6.784.222
Ti ngy 31 / 12 /
2013 (Triu VND)
Ti sn
N phi tr
Mc chnh thanh
khon rng
121
(d) Ri ro th trng
122
VND
USD
EUR
Vng
Tin t khc
Tng cng
709.463
250.305
199.858
92.745
105.663
1.358.034
Tin gi ti NHNNVN
1.628.244
2.073.149
3.701.393
9.117.355
4.716.141
55.306
42.446
13.931.248
2.372.912
1.887.104
4.260.016
74.930.599
3.448.233
78.378.832
Chng khon u t gp
48.212.015
48.212.015
72.304
72.304
Gp vn, u t di hn gp
Ti sn ti chnh khc gp
11.835.384
104.405
42
11.939.834
148.878.276
12.479.337
255.167
92.745
148.151
161.853.676
832.555
832.555
15.433.190
10.795.059
26.228.249
98.576.912
8.547.495
889.945
339.313
108.353.665
8.295.768
(7.201.423)
(685.121)
(193.891)
215.333
125.246
125.246
12.409.544
12.409.544
5.510.845
55.362
4.478
1.314
5.571.999
141.184.060
12.196.493
209.302
146.736
153.736.591
7.694.216
282.844
45.865
92.745
1.415
8.117.085
N phi tr
Cc khon n Chnh ph v
NHNNVN
123
VND
USD
EUR
Vng
Tin t khc
Tng cng
435.543
207.046
665.769
37.591
203.402
1.549.351
1.511.340
12.256
1.523.596
10.213.756
1.847.285
22.220
32.847
12.116.108
6.641.889
1.868.451
8.510.340
48.846.641
3.627.482
52.474.123
Chng khon u t gp
27.875.521
1.291.968
29.167.489
72.304
72.304
Gp vn, u t di hn gp
Ti sn ti chnh khc gp
14.087.068
133.776
6.368
50.550
320
14.278.082
109.684.062
8.988.264
694.357
88.141
236.569
119.691.393
Cc khon n Chnh ph v
NHNNVN
1.885.457
1.885.457
8.696.187
4.437.865
13.134.052
76.689.474
6.558.410
399.043
196.853
83.843.780
827.901
(1.090.576)
267.725
45.801
50.851
62.184
1.553
63.737
7.600.755
7.600.755
6.280.661
41.742
4.569
1.567
6.328.539
102.042.619
9.948.994
671.337
244.221
112.907.171
7.641.443
(960.730)
23.020
88.141
(7.652)
6.784.222
N phi tr
124
2014
Triu VND
2013
Triu VND
4.412
(14.411)
Bin ng ngc li ca t gi c th c cng mc tc ng nhng ngc chiu i vi li nhun thun ca VPBank cho nm
kt thc ngy 31 thng 12 nm 2014.
Ri ro v gi chng khon
Ri ro v gi chng khon pht sinh t chng khon do VPBank nm gi. VPBank theo di cc chng khon trong danh mc u
t da trn cc ch s th trng. Cc khon u t trng yu trong danh mc u t c qun l ring r.
Chng khon kinh doanh v chng khon u t ca VPBank b nh hng bi ri ro gi th trng pht sinh t s khng chc chn
v nhng bin ng ca gi th trng tng lai ca cc chng khon ny. VPBank qun l ri ro gi chng khon vn bng vic a
dng ha danh mc u t v thn trng trong vic la chn cc chng khon u t trong hn mc quy nh.
Ti ngy 31 thng 12 nm 2014, gi th trng ca cc chng khon nim yt ca VPBank l 5.922 triu VND. Nu gi th trng
ca cc chng khon ny gim hoc tng 17% ti ngy 31 thng 12 nm 2014 vi tt c cc bin s khc khng thay i, li nhun
sau thu trong nm ca VPBank s tng 319 triu VND hoc gim 741 triu VND.
(ii) Ri ro li sut
Ri ro li sut l ri ro gy ra tc ng tiu cc i vi thu nhp, vn ca VPBank do nhng bin ng bt li ca li sut. Ri ro li
sut pht sinh khi c s chnh lch v thi hn gia ti sn c nhy cm li sut v ti sn n nhy cm li sut c huy ng
ti tr cho cc ti sn c . Cc hot ng chnh ca VPBank to ra ri ro li sut gm: cc hot ng cho vay, huy ng, u t.
Qun l ri ro li sut
Vic nh gi ri ro li sut c o lng da trn m hnh ti nh gi (Repricing Model) phn tch v xem xt thng qua 2
cch thc chnh:
n
Phn tch thay i v thu nhp li rng: da trn phng php tnh li cng dn do thay i v li sut theo cc kch bn khc
nhau. Cch thc phn tch thay i v thu nhp li rng c xem xt tc ng trong ngn hn.
Phn tch nh hng gi tr vn kinh t (EVE): gi tr ny th hin tc ng ca cc bin ng v li sut ln gi tr kinh t ca
ti sn c, ti sn n trong ni bng v cc ti sn trn bng mc ngoi bng. Cch thc phn tch nh hng gi tr vn kinh
t c xem xt tc ng trong di hn ti VPBank i vi nhng bin ng ca li sut.
125
Bng di y trnh by cc ti sn v n phi tr ti chnh ca VPBank c phn loi theo k hn tnh t ngy kt thc nin
k ton n ngy xc nh li li sut gn nht hoc theo ngy o hn ca hp ng.
Ti ngy 31 / 12 /
2014 (Triu VND)
Qu hn
Khng chu
li
Di
T 1 n
T 3 n
T 6 n
1 thng
3 thng
6 thng
12 thng
Trn 1 nm
Tng cng
Ti sn
Tin mt v vng
1.358.034
1.358.034
Tin gi ti
NHNNVN
3.701.393
3.701.393
6.451
3.754.401
3.219.831
3.027.462
3.811.916
111.187
13.931.248
4.260.016
4.260.016
4.582.313
30.998.334
16.355.905
4.333.690
8.139.342
13.969.248
78.378.832
4.022.686
3.487.141
1.846.994
2.745.555
11.062.616
25.047.023
48.212.015
72.304
72.304
44.087
9.483.189
1.400.024
153.427
859.107
11.939.834
4.632.851
14.936.213
47.601.309
21.576.157
10.106.707
23.013.874
39.986.565
161.853.676
Cc khon n
Chnh ph v
NHNNVN
832.555
832.555
Tin gi v vay cc
t chc tn dng
khc
17.946.170
4.484.841
3.536.135
8.704
252.399
26.228.249
35.849.496
25.730.555
20.424.014
15.753.773
10.595.827
108.353.665
Cng c ti chnh
phi sinh
215.333
215.333
Vn ti tr, y thc
u t, cho vay t
chc tn dng chu
ri ro
125.246
125.246
12.409.544
12.409.544
Cc khon n phi
tr ti chnh khc
4.913.652
396.736
146.135
1.290
114.186
5.571.999
5.128.985
55.150.203
30.361.531
23.960.149
15.763.767
23.371.956
153.736.591
4.632.851
9.807.228
(7.548.894)
(8.785.374)
(13.853.442)
7.250.107
16.614.609
8.117.085
N phi tr
Mc chnh nhy
cm vi li sut
126
Ti ngy 31 / 12 /
2013 (Triu VND)
Qu hn
Khng chu
li
Di
T 1 n
T 3 n
T 6 n
1 thng
3 thng
6 thng
12 thng
Trn 1 nm
Tng cng
Ti sn
Tin mt v vng
1.549.351
1.549.351
Tin gi ti
NHNNVN
1.523.596
1.523.596
5.720
4.154.375
5.460.826
2.495.187
12.116.108
33.407
8.476.933
175.300
8.510.340
3.943.021
23.230.161
15.072.642
5.505.889
1.670.413
3.051.997
52.474.123
735.095
303.345
678.769
1.451.670
8.848.094
17.150.516
29.167.489
72.304
72.304
581.813
12.946.119
750.150
14.278.082
4.563.961
23.779.802
29.211.477
21.212.237
9.452.746
10.518.507
20.952.663
119.691.393
Cc khon n
Chnh ph v
NHNNVN
1.885.457
1.885.457
Tin gi v vay cc
t chc tn dng
khc
8.708.726
1.800.052
1.536.914
1.088.360
13.134.052
29.867.943
20.651.497
19.289.491
13.835.633
199.216
83.843.780
Cng c ti chnh
phi sinh
50.851
50.851
Vn ti tr, y thc
u t, cho vay t
chc tn dng chu
ri ro
63.737
63.737
2.000.755
5.600.000
7.600.755
Cc khon n phi
tr ti chnh khc
6.328.539
6.328.539
6.379.390
40.462.126
22.451.549
20.890.142
16.924.748
5.799.216
112.907.171
4.563.961
17.400.412
(11.250.649)
(1.239.312)
(11.437.396)
(6.406.241)
15.153.447
6.784.222
N phi tr
Mc chnh nhy
cm vi li sut
127
Bng di dy phn tch tnh mc nh hng ti bo co kt qu hot ng kinh doanh v vn ch s hu ca VPBank trong
vng 1 nm vi gi nh li sut huy ng v cho vay tng ti thi im ngy 31 thng 12. Kt qu ngc li nu gi nh li sut
huy ng v cho vay gim.
Mc tng
li sut gi nh
Mc nh hng ti
bo co kt qu hot
ng kinh doanh sau thu
Triu VND
Mc nh hng
ti vn ch s hu
Triu VND
VND
3,0%
48.195
48.195
USD
1,5%
(84.771)
(84.771)
Mc tng
li sut gi nh
Mc nh hng ti
bo co kt qu hot
ng kinh doanh sau thu
Triu VND
Mc nh hng
ti vn ch s hu
Triu VND
VND
3,0%
(230.565)
(230.565)
USD
1,5%
(49.410)
(49.410)
128
Gi tr hp
l thng qua
BCKQHKD
Triu VND
Gi n
ngy o
hn
Triu VND
Cho vay v
phi thu
Sn sng
bn
Tng cng
gi tr ghi s
Gi tr
hp l
Triu VND
Hch ton
theo gi tr
phn b
Triu VND
Triu VND
Triu VND
Triu VND
Tin mt v vng
Tin gi ti NHNNVN
1.358.034
1.358.034
1.358.034
3.701.393
3.701.393
Tin gi v vay cc t
chc tn dng khc
13.924.797
13.924.797
4.243.718
4.243.718
77.255.692
77.255.692
Chng khon u t
3.771.454
44.189.329
47.960.783
Gp vn, u t di hn
71.831
71.831
Ti sn ti chnh khc
11.684.437
11.684.437
4.243.718
3.771.454
107.924.353
44.261.160
160.200.685
Tin gi v vay t
NHNNVN
832.555
832.555
Tin gi v vay t cc t
chc tn dng khc
26.228.249
26.228.249
108.353.665
108.353.665
215.333
215.333
Vn ti tr, y thc u t,
cho vay t chc tn dng
chu ri ro
125.246
125.246
12.409.544
12.409.544
Cc khon n phi tr ti
chnh khc
5.571.999
5.571.999
215.333
153.521.258
153.736.591
Ti sn ti chnh
N phi tr ti chnh
Cc cng c ti chnh
phi sinh
* VPBank cha xc nh gi tr hp l ca cc cng c ti chnh ny thuyt minh trong bo co ti chnh hp nht bi v khng c
gi nim yt trn th trng cho cc cng c ti chnh ny v Chun mc K ton Vit Nam, Ch K ton Vit Nam hin khng
c hng dn v cch tnh gi tr hp l s dng cc k thut nh gi. Gi tr hp l ca cc cng c ti chnh ny c th khc vi
gi tr ghi s.
129
Gi tr ghi s
Gi tr hp
l thng qua
BCKQHKD
Triu VND
Gi n
ngy o
hn
Triu VND
Cho vay v
phi thu
Sn sng
bn
Triu VND
Tin mt v vng
Tin gi ti NHNNVN
Tin gi v vay cc t
chc tn dng khc
Ti ngy 31/12/2013
(Triu VND)
Tng cng
gi tr ghi s
Gi tr
hp l
Triu VND
Hch ton
theo gi tr
phn b
Triu VND
Triu VND
Triu VND
1.549.351
1.549.351
1.549.351
1.523.596
1.523.596
12.055.421
12.055.421
8.508.797
8.508.797
Ti sn ti chnh
51.869.416
51.869.416
Chng khon u t
636.695
28.530.794
29.167.489
Gp vn, u t di hn
71.831
71.831
Ti sn ti chnh khc
13.671.522
13.671.522
8.508.797
636.695
80.669.306
28.602.625
118.417.423
Tin gi v vay t
NHNNVN
1.885.457
1.885.457
Tin gi v vay t cc t
chc tn dng khc
13.134.052
13.134.052
83.843.780
83.843.780
50.851
50.851
Vn ti tr, y thc u t,
cho vay t chc tn dng
chu ri ro
63.737
63.737
7.600.755
7.600.755
Cc khon n phi tr ti
chnh khc
6.328.539
6.328.539
50.851
112.856.320
112.907.171
N phi tr ti chnh
Cc cng c ti chnh
phi sinh
VPBank cha xc nh gi tr hp l ca cc cng c ti chnh ny thuyt minh trong bo co ti chnh hp nht bi v khng c
gi nim yt trn th trng cho cc cng c ti chnh ny v Chun mc K ton Vit Nam, Ch K ton Vit Nam hin khng
c hng dn v cch tnh gi tr hp l s dng cc k thut nh gi. Gi tr hp l ca cc cng c ti chnh ny c th khc vi
gi tr ghi s.
130
Cp cc khon vay ngn hn, trung hn v di hn cho cc t chc v c nhn v theo y thc ca Chnh ph, cc t chc, c
nhn theo Lut cc T chc Tn dng;
Chit khu, ti chit khu tn phiu, tri phiu v cc giy t c gi vi cc t chc ti chnh;
Cc iu chnh
gi tr hp l
Triu VND
Gi tr ghi nhn ti
thi im mua
Triu VND
1.218
1.218
283.738
283.738
760.027
760.027
44.449
44.449
13.205
13.205
Ti sn c khc
152.546
152.546
(28.332)
(28.332)
Cc khon n khc
(77.721)
(77.721)
(157)
(157)
1.149.130
1.149.130
74.905
1.224.035
Li th thng mi c ghi nhn trong nghip v mua li hot ng kinh doanh pht sinh ch yu t s tng ng t c do
hp nht hot ng ti chnh bn l ca VPB FC vi hot ng hin ti ca Ngn hng. Li th thng mi khng c khu tr
khi tnh thu.
131
31/12/2013
( phn loi li)
Triu VND
31/12/2013
(Theo bo co trc y)
Triu VND
23.363.837
10.865.571
11.615.721
2.857.330
2.107.180
11.194.255
11.125.177
811.131
880.209
(20.744)
(17.227)
Chi ph hot ng
(2.704.326)
(2.837.862)
(1.025.982)
(895.963)
10.823.575
10.754.497
534.682
603.760
99.946
103.463
(2.570.241)
(2.573.758)
BO CO LU CHUYN TIN T
Thu nhp lai va cac khoan thu nhp tng t nhn c
Thu nhp t hot ng dch v nhn c
Thu nhp khc nhn c
Tin chi tr cho nhn vin v hot ng qun l, cng v
Ngi lp:
Ngi duyt:
Lu Th Tho
Ph Tng Gim c
kim Gim c Ti chnh
132
Nguyn c Vinh
Tng Gim c
K HOCH
KINH DOANH 2015
Nm 2015, kinh t th gii c d bo s tip tc hi phc,
dn u l nn kinh t Hoa K. Khu vc EU tuy tng trng
chm nhng cng s khc phc c vn n cng. Cc
th trng Nht Bn, Trung Quc c th chng li song nh
hng l khng qu ln. i vi kinh t trong nc, chnh ph
Vit Nam t mc tiu tng trng GDP c nm mc 6,2%.
Mt s ch s v m khc tip tc c d bo mc tch cc
nh ch s CPI c tng 5%, tng kim ngch xut khu tng
10%.
i vi ngnh ngn hng, t cui thng 12/2014, mt s t
chc xp hng tn nhim nng trin vng tn nhim ngnh
Ngn hng Vit Nam t mc tiu cc ln mc n nh. D
bo xu hng sp nhp ngn hng s din ra mnh trong nm
2015. Ngoi ra vic Thng t 36 (quy nh v cc gii hn, t
l bo m an ton trong hot ng ca t chc tn dng, chi
nhnh ngn hng nc ngoi) chnh thc c hiu lc trong
thng 2/2015 s l vn bn ln v quan trng nht nh hng
tch cc n th trng ngn hng xt trn kha cnh minh
bch ha v qun tr ri ro. Nhn chung, bc tranh ca ngnh
ngn hng trong nm 2015 c d bo l s tip tc n nh
v tch cc hn.
i vi VPBank, nm 2015 cng l nm th ba trn chng
ng trin khai chin lc 5 nm giai on 2012-2017. Sau 2
nm (2013-2014) tp trung xy dng v cng c cc h thng
nn tng chun b cho pht trin quy m ln, nm 2015 s
l nm u tin chuyn sang giai on hai ca chng trnh
chuyn i ton din, vi nhim v trng tm l thc y tng
trng quyt lit t c cc mc tiu v quy m v mc
tiu tham vng tr thnh mt trong nhng ngn hng c phn
hng u vo nm 2017 theo ng chin lc ra. Tip
ni nhng cng vic trin khai trong nm 2014, trong nm
Ch tiu (t ng,%)
K hoch 2015
Tng ti sn
204.000
140.000
D n cp tn dng
118.996
101.892
T l n xu
LN trc thu
<3%
2.500
133
MNG LI VPBANK
209
134
AN GIANG
NG THP
KIN GIANG
QUNG TR
BC GIANG
GIA LAI
LONG AN
THANH HA
BC NINH
H NI
NAM NH
THI BNH
BNH NH
H TNH
NHA TRANG
THI NGUYN
BNH THUN
HI DNG
NGH AN
VNH LONG
BNH DNG
HI PHNG
PH TH
VNH PHC
CN TH
HA BNH
QUNG BNH
VNG TU
NG NAI
H CH MINH
QUNG NAM
NNG
HU
QUNG NINH
136