Ngan hang TMCP £)au tU'va Phat tri~n Viet Nam B05aITCTD

T~UY_tT MIN~ BAo cAo TAl CHiNH HOP NHAT (tiep theo)
t~1 ngay 31 thang 12 narn 2018 va cho narn tai chfnh ket thuc cung ngay

4. TOM TAT cAc CHiNH SACH KE ToAN CHI) YEU (tiep theo)

4.17 Khau hao va hao man

Khau hao cua tai san co dinh hliu hinh va hao men cua tai san co dinh vo hinh diroc tlnh
theo phuonq phap dU'ang thang trong suot thai gian SLf dunq U'6'c tfnh cua tai san co djnh
nhu sau:

Nha cua, vat kien true 07 - 50 narn

May moe, thiet b] 05 - 12 narn
Phuonq tlen van tai va thiet b] truyen dan 06-15 narn
Thiet bi, dunq CI,Iquan Iy 05 narn
Tai san co dinh hliu hlnh khac 04 narn
Phan rnern may vi tlnh 03 - 08 narn
Tai san co dinh vo hinh khac 02 - 20 narn

Ouyen SLf dunq d~t cua Nqan hang duoc Nha nuoc giao khonq thai han khong phai trfch
kh~u hao. Quy~n SLf dl,lng d~t co thai h~n dLPO'Ckh~u hao theo thai h~n dU'O'ccap quy~n SLf
dl,lng d~t.

4.18 Cae khoim phil; thu

4. 18. 1 Cae khoan nO'pMi thu cJU'O'e

phan lo~i la tai san e6 nJi ro tin dl,mg

Cac khoan phai thu dU'O'cphan lo~i la tai san co rui ro tin dl,lng dU'O'cghi nh$n theo gia goc va
dU'O'cNgan hang va cac cong ty con thl,l'c hi$n phan lo~i nO'va trfch I$p dl,l' phOng rui ro theo
quy dinh cua phap lu$t v~ trfch I$p va SLf dl,lng dl,l' phOng dll XLf Iy rui ro dU'O'ctrlnh bay t~i
Thuy6t minh s6 4.5.

4. 18.2 Cae khoan pMi thu khae

Cac khoan phai thu khac khong dU'O'c phan lo~i la tai san co rui ro tin dl,lng dU'O'c ghi nh$n
theo gia goc va luon dU'O'c phan anh theo gia goc trong thai gian tiep theo.

Cac khoan nO' phai thu khac dU'O'cxem xet trfch I$p dl,l' ph6ng rui ro theo tuoi nO' qua h~n
cua khoan nO' ho~c theo dl,l' kien ton th~t co thll xay ra trong tmang hO'P khoan nO' chU'a
den h~n thanh toan nhU'ng to chuc kinh te lam vao tinh tr~ng pM san ho~c dang lam thu
tl,lC giai thll; ngU'ai nO' m~t tfch, bo tron, dang bi cac cO' quan phap lu$t truy to, xet XLf ho~c
dang thi hanh an ho.;lc da chet. Chi phi dl,l' ph6ng dU'O'c ghi nh$n vao khoan ml,lC "Chi phi
ho~t cJong khBc" tren bao cao ket qua ho~t dong kinh doanh hO'P nhat.

£)oi v6'i cac khoan nO' phai thu qua h~n thanh toan, muc trich I$p dl,l' ph6ng dU'O'c quy dinh
t~i Thong tU' so 228/2009ITT -BTC nhU' sau:

Thoi gian qua h~n Muc trich dl,f phOng

Tli' tren sau thang den dU'6'i mot nam 30%

Tli' mot nam den dU'6'i hai nam 50%
Tli' hai nam den dU'6'i ba nam 70%
Tli' ba nam treYlen 100%

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