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    Báo Cáo Tài Chính Riêng Lẻ Quý I Năm 2022

    Uploaded by

    Nhung Nguyen

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    © All Rights Reserved
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    VietcombankY Ngan hang Thuong mai Cé phan Ngoai thong Vigt Nam Bao céo tai chinh riéng gitta nién 46 tai ngay 31 thang 3 nim 2022 va cho giai doan tir ngay 1 thang 1 nam 2022 dén ngay 31 thang 3 nam 2022 Ngiin hing Thong mi C8 phan Ngoai thuong 198 Trin Quang Khai, Qun Hoan Kiém, Ha NGi ‘Thong tin vé Nein hang igt Nam Gifiy phép Thanh lép va Hoat dong s6 138/GP-NHNN ngiy 23 thang 5 nim 2008 cia Thong déc Ngan hang Nha nuéc Viét Nam, Quyét dinh sé 2719/QD-NHNN ngay 27 thing 12 nim 2011, Quyét dinh sé 523/QD-NHNN ngay 22 thing 3 nim 2012, Quyét dinh s6 1547/QD- NHNN ngiy 6 thang 8 nam 2014, Quyét dinh s6 2182/QD-NHNN ngiy 26 thang 10 nim 2015, Quyét dinh sé 95/QD-NHNN ngay 18 thing 1 nam 2017, Quyét dinh s6 891/QB-NHNN ngay 8 thang 5 nim 2017, Quyét dinh s6 2293/QD-NHNN ngiy 31 thing 10 nam 2017, Quyét dinh s6 300/QD-NHNN ngay 21 thang 2 nim 2019 va Quyét dinh 2447/QD-NHNN ngiy 25 théng 11 nm 2019 cia Ngan hing Nha nuse ‘Vigt Nam vé viéc siza déi, bé sung gidy phép vé nOi dung hoat dong ciia ‘Ngiin hing Thuong mai Cé phin Ngoai thuong Viét Nam. Gidy chimg nhan ding ky kinh doanh véi mi s6 doanh nghigp 0103024468 do Sé Ké hoach va Dau tu Thanh phé Ha N6i cp ngiy 2 théng 6 nim 2008, ma sd doanh nghiép 0100112437 cp d6i lan 15 ngay 14 thang 04 nm 2022. ‘HOi déng Quan trj trong kj va tai ngay phat han bao cdo tai chinh riéng Gidy phép Thanh Ip va Hoat dong ify chimg nh§n Dang kg kinh doanh Ong Pham Quang Ding Chi tich Thanh vién ‘Thanh vién Ong Dé Vigt Hing Ong Nguyén Manh Hing ‘Ong Nguyén My Hao ‘Ong Pham Anh Tuan Ong Hang Quang Ong Truong Gia Binh Ong Shorijo Mizoguchi Bé nhiém ngay 30 thang 8 nim 2021 Bé nhiém ngay 26 thang 4 nam 2019 Bé nhigm Iai ngay 27 thang 4 nim 2018 BO nhiém lai ngay 27 thing 4 nam 2018 Bé nhigm Jai ngay 27 thang 4 nam 2018 B6 nhiém ngay 27 thang 4 nim 2018 Bé nhigm ngay 27 thang 4 nim 2018 Bé nhigm ngay 23 thang 4 nim 2021 Ban Diéu hanh trong ky va tgi ngay phat hanh bao cao tai chinh riéng ‘Ong Nguyén Thanh Ting —Ph6 Tong Gidm déc Phy trich BDH. ‘Ong Pham Manh Thing Phé Tong Gidm doc ‘Nguyén Thi Kim anh —Phé Téng Giém déc_ Ba Dinh Thi Thai Pho Téng Gidm d6c Ba Phing Nguyén Hai Yén Phé Tdng Giém doc Ong Lé Quang Vinh Pho Tong Gidm doc ‘Ong Dang Hoai Dire Pho Tong Gidm dc ‘Ong Shorijo Mizoguchi Phé Téng Gidm déc ‘Bé nhiém ngay 30 thang 8 nim 2021 BO nhigm lai ngay 10 thing 3 nam 2019 Bé nhiém lai ngay 26 thang 12 nim 2019 Bé nhigm lai ngay 9 thang 6 nam 2020 Bé nhigm ngay 15 thang 12 nim 2017 Bé nhigm ngay 15 thang 12 nim 2017 Bé nhigm ngay | thang 4 nim 2019 ‘Bé nhiém ngay 23 thing 4 nim 2021 Ban Kiém soat trong ky bao cdo va tai ngay phat hanh bao edo tai chinh riéng Ong Lai Hitu Phude ‘Tring ban Ba La Thi Hong Minh Thanh vién Ba Dé Thi Mai Huong ‘Thanh vién Ké toan trong Ong Lé Hoang Ting Bé nhigm ngay 4 théng 11 nim 2020 Bé nhiém lai ngay 27 thang 4 nim 2018 Bé nhigm lai ngay 27 théng 4 ndm 2018 Bé nhigm ngay 15 thang 12 nam 2017 Nein hing Thuong mai Cé phin Ngoai thuong Vig 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi ‘Thong tin vé edn hang (tiép theo) Dai dign theo php lugt —_‘Tirngay 30 thing 8 nam 2021 ‘Ong Pham Quang Ding Chire danh: Chi tich H6i ding Quan tr Nguwii duge dy quyén ky Tir ngay 29 thang 9 nm 2021 bio céo tai chinh Phing Nguyén Hai Yén —_Chite danh: Phé Téng Gi dc ‘Try sé chink 198 Tran Quang Khai Quan Hoan Kiém, Ha N6i, Vigt Nam gf hang Throng mai Cé phn Ngoai thuong Vigt Nam 198 Trin Quang Kha, Quin Hoan Kiém, Ha Ni Bo cdo fink hil ti chioh iéng tpi nghy 31 thing 3 ndm 2022 A TATSAN 1 ‘Tién mat, vang bac, 44 quy TL __‘Tién giri tgi Ngan hang Nha nue Vigt Nam I Tin giri va cho vay cae 16 chite tin dyng khdie 1 Tién gir tai cdc t6 chife tin dung khéc 2 Cho vay cde t6 chite tin dung khdc 3 Duphing riiro TV Chimg khodin kinh doanh 1 Chimg khodn kinh doanh 2 Duphong gidm gia chime khodn kinh doanh < Cée céng cy tai chinh phai sinh va cde tai sin tai chinh khaie Cho vay khich hing Cho vay khéch hang Dy phdng rii ro cho vay khach hang Chimg khoan du tu_ ‘Chimg khodn dau tu sin sing dé bin ‘Ching khoan dau tu gid dén ngiy déo han ‘Dy phong ri ro chimg khodn dau tu Gop von, dau tu dai ban ‘Dau tir vao c6ng ty con Vén gop lién doanh ‘Dau tr vao céng ty lién két Dau tu daihan khic Dy phong gidm gié du tw dai han Tai sin of ajah Tai sin c6 dinh hitu hinh Nguyén gid Hao mén tai sin o6 dinh Tai san c6 dinh v6 hin Nguyén gid Hao mén tai san e6 dink an C6 khie khodn phai thu (Cée Khodn Iai, phi phi thu Tai sin C6 khic veered weag peg BRew ce Nee oe TONG TAISAN CO ‘Miu BO2a/TCTD (Ban hank theo Thong te 4922014/TT-NHNN __ gay 31 thang 12 ndm 2014 cia Thing abc Ngdin hing Nha mabe Viet Nam) Thuyét 31/3/2022 minh Trig VND 14.820.959 38.674.485 196.784.257 155.046.663 42.737.594 (1.000.000) 4 1.584.501 1.604.506 (20.005) 987.430.615 5 1.018.525.764 6 — (31.095.149) 7 171,845,397 74.893.099 97.125.603, (173.305) 8 5.701.822 8(@) 3,560,600 8(b) 545.515, 8(c) 11.110 1.659.597 (75.000) 8.109.427 5.163.710 12.792.435 (7.628.725) 2.945.717 4.562.067 (1.616.350) 28,929.81 17.530.116 8.069.406 3.330.359 1.453.881.344 31/12/2021 Trigu VND. (@i kiém toan) 17.930.467 2.310.992 227.554.511 179.461.016 52,093.495, (4.000.000) 719.371 799.376 (20.005) 303.202 926.140.726 952.018.701 (25.877.975) 170.396.896 71,014,312 9.557.595 (178.011) 5.703.686 3.560.600 545.515 11.110 1.661.461 (75,000) 8.372.476 5.312.658 12.768.914 (7.456.256) 3.059.818 4.563.318 (1.503.500) 27.341.287 14.140.828 6.955.958 6.244.501 1.406.833.614 Cac thuyét minh dinh kém la bé phén hop thanh cdc béo cdo tai chinh riéng ndy. jay Wu Ngiin hing Thuong mai Cé phn Ngoai thuong Vigt 198 Trin Quang Khai, Quin Hoin Kiém, Ha Noi Bio céo tink ink thi chinh riéng tpi ngiy 31 thing 3 ndm 2022 (tp theo) B _ NQPHAITRA VA VON CHU SO HOU I Ce khoan ng Chink phii va NHNN Vigt Nam 0 ‘Titn giri va vay céc t6 chire tin dyng khie 1 Tién giti ciia cc t6 chite tin dung khéic 2 Vay cdc 18 chite tin dung khée TM Tidn giti cia khach hang IV Cie cng cy tai chinh phai sinh va cde khoan ng tai chinh khie IV _Vén tai trg, fay thie dau tw, cho vay 6 chife tin yng chju rai ro V Phat hanh gify to ¢6 VI Cée khoan ng khie 1 Cie khoan lai, phi phai tra 2 Cae khoan phai tra va céng no khée TONG NO PHAITRA VIL Vén va cde quy 1 ‘Vén ctia té chite tin dung a Von diéulé b Théing die von co phan © Vin khde 2 Quy ctia té chite tin dung 4 Loinhugn chwa phan phoi a ——_Loinhugn dé lai ndm trie b Loi nhudn ndm nay TONG VON CHU SO HOU TONG NQ PHAI TRA VA VON CHU SO HOU Gee ee a Miv Bo2a/TCrD (Ban hinh theo Thong te 492014/TT-NHNN may 31 thang 12 nm 2014 ia Thing dBc Ngan hing Nh mete Viet Nam) Thuyét 31/3/2022 31/12/2021 minh = TriguVND ——_‘Trigu VND (da kiém toan) 9 36.310.440 9.468.116 10 7.097.819 —105.578.800 76397.819 _104.878.800 700.000 700.000, 11 1,179,994.334 —1.136.759.508 5.215 - 6.585 7.07 2 17.414.060 17.413.979 28.761.253, 31.082.225 10,133.430 9.328.950 2B 18.627.823 21.753.275 1.339.589.706 _1.300.310.335 52.320.967 42.084.575 47,325,166 37.08.74 4.995.389 4.995.389 412 412 17.799.449 17.799.503 44,171.22 46.639.201 36.402.476 30.678.442 7.768.746 15,960.759 14 114,291,638 ‘106.523.279 1.453.881.344 —1.406.833.614 Céic thuyét minh dinh kém la b6 phan hop thanh cdc bdo cdo tai chinh riéng nay. Nein hing Throng mai Cé phin Ngoai thong Vigt Nam Miu Bo2w/TCrD 198 Trin Quang Khai, Quén Hoan Kiém, Ha NOi (Ban hanh theo Théng tw 49/2014/TT-NHNN ‘Bio céo tinh binh thi chinh riéng gay 31 thing 12 nam 2014 cita tai ngiy 31 thing 3 nfm 2022 (tip theo) Thing Abe Ngan hang Nha made Viet Nam) Thuyét 31/3/2022 31/12/2021 minh = TriguVND = —Trigu VND (trinh bay Igi) STT CAC CHi TIEU NGOAI BAO CAO TINH HINH TAI CHIN 1 Bao lanh vay von 1.840.731 2.447.477 2 Camkét giao dich héi doai 69.702.746 81,044,022 Cam két mua ngoai 16 6.415.326 3.470.214 Cam két bdn ngoai 6.466.478 3.466.305 Cam két giao dich hodn doi 56.820.942 74,107,503 3 Cam két trong nghigp vu thir tin dung 93,900.82 65,378.19 4 Bio lanh khac 57.162.498 51,576.893 5 Cam két khée 30.264 7 6 _LAi'cho vay va phi phai thu chua thu duuge 25 872.504 911.618 7 Nerkhé 431 da xir by 25 —_$5.445.134 55.195.565 8 Tai sin va chimg tir khéc 25 -367.927.233—351.544.901 Ha Noi, ngay 29 thang 04 ndm 2022 ‘Naud lap: Ba Nguyén Thj Ngoc Anh Ong Lé Hoang Ting Hai Yén Phé phong vw . Chink sdch Tai chinh ké toon Ké todn trudng Ong Gidm déc Céic thuyét minh dinh kém 1a b6 phan hop thanh cdc bdo co tai chinh riéng nay. Ngin hang Thuong mai Cé phin Ngoai thuong Vigt Nam Miu Bo3a/tCTD 198 Trin Quang Khai, Qudn Hoin Kiém, Ha Noi (Ban hanh theo Thong tu 49/2014/TT-NHNN Bio cho két qué hogt Ong riéng gitta nién 49 cho giai dogn ngay 31 thang 12 nam 2014 cia tir ngay 1/1/2022 dén nghy 31/3/2022 Thing abe Ngan hang Nhit mesic Viét Nam) ‘Thuyét & tira mh Quy Lay ké tir du nim Nimnay Nimtrude Nimnay Nam truée ‘Trigu VND Trigu VND Trigu VND — Trigu VND 1 Thu np lai va ede khoan thu nhgp tuomg ty 15 19.096.368 17,018,772 19.096.368 —17.018.772 2 Chi phi lai va cde chi phi ‘omg ty 16 (7.295.222) (7.086.313) (7.295.222) (7.086.313) 1 Thu nb§p lai thudin 1.801.146 9.932.459 1.801.146 9.932.459 3 Thunh§p tir hogt dong dich va 3.543.710 4.145.115 3.543.710 4.145.115 4 Chiphihoat dng dich va (056.900) (840.822) (956.900) (840.822) Il Lai thud tir hogt dng dich vy 2.586810 3.304.293 2.586.810 3.304.293 TH Lai thudn tir hogt dng kinh doanb ngoai hoi 1,521,363 1.040.830 1.521.363 1.040.830 IV (La)fai thuan tir mua ban chimg khoin kinh doanh 17 (10.762) 3.167 (10.762) 3.167 VL ai/(8) thuan tir mua bin ching khoén du tr 7 Z c ie 5 Thump tir hogt dong khéie 567.912 1.110.090 567.912 1.110.090 6 —— Chiphihogt dong khac (86.337) (124.204) (86.337)_—_(124.204) VI Lai thudin tir hoat dng khéc 481.575 985.886 481.575 985.886 VIL Thu nbap tir g6p von, mua cé pl 18 16.411 8.276 16.411 8.276 VIII Chi phi hoat dong 19 (4.414.713) (4.694.412) (4.414.713) (4.694.412) IX Loinhu§n thuan tir hogt gng kinh doanh true chi phf dy phong rii ro tin dyng 1.981.830 10.80.49911.981.830_10.580.499 X Chi phi dy phong riii ro ‘tin dyng (2.275.000) (2.275.201) (2.275.000) (2.275.201) XI Tong Igi nbufin truse thué 9.706.830 8.305.298 9.706.830 8.305.298 Céie thuyét mink dink kim 1a b6 phan hop thanh cdc bdo céo tai chink riéng nay roams neem Ngiin hang Thuong mai Cé phan Ngo thuong Vigt Nam Miu Bosa/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha NOt (Bar; hank theo Thing te 49/2014/TT-NHNN Bio céo két qua hogt dng riéng gta nién 46 cho giai doan nga 31 thang 12 ndm 2014 cia tir ngiy 1/1/2022 dén ngiy 31/3/2022 (iép theo) Tang dbo Nedn hang Nha mede Vigt Nam) Thuyét Quyl Lay ké tir du nim minh = Nimnay Nimtrue — Nimnay Nam trude Triga VND TriguVND TriguVND — Trigu VND 7 Chi phi thué TNDN hign hinh (1.938.084) (1.659.404) (1.938.084) (1.659.404) 8 Chi phi thué TNDN hoa lai - - - - XII Chi phi thué TNDN (1.938.084) (1.659.404) (1.938.084) (1.659.404) XI Loi nbugn sau thué 7.168.746 6.645.894 7.768.746 6.645.894 Ha N6i, ngay 29 thang 04 nam 2022 Neguoi lap: ‘Ba Nguyén Thj Ngoc Anh Ong Lé Hoang Tang . pv Phé phong Chinh séch Tai chinh ké todn ‘Cééc thuyét minh dink kém la b6 phdn hop thanh ede bdo cdo tai chinh riéng nay Wes ec BeeNON Ngfin hing Thuong mai Cé phn Ngosi thuwng Vigt Nam Miu Bosa/TCTD 198 Trin Quang Kha, Quén Hoan Kiém, Ha NOi (Ban hanh theo Thing te 49/2014/TT- Bao cdo Iuu chuyén tign t@ riéng gitra nién 4 cho giai dogn NHNN ngdy 31 thing 12 nam 2014 cia ‘ir ngay 1/1/2022 dén ngay 31/3/2022 ‘Thing abc Ngdn hang Nha mabe Vigt Nam) Giai dogn Giai dogn tir 1/1/2022 tir 712021 dén 31/3/2022 dén 31/3/2021 ‘Trigu VND ‘Trigu VND ‘LUU CHUYEN TIEN TU HOAT DONG KINH DOANE 1 Thu nhip Ii va cde khodn thu nhap twomg ty nhén duge 17.982.920 15.785.394 2 Chi phi lai va céc chi phi tuong ty da tr (6.531.469) (7.467.275) 3. Thu nhip tirhot dng dich vu nhén duge 907.710 1.625.193 4 ~~ Chénh léch sé tién thy thu tir hoat déng_ kkinh doanh (ngoai t@, ving bac, chime khodn) 1.591.320 945.586 5 Chi phi khée at (63.818) (100.546) 6 Tin thu céc khodn ng 48 duye xi ly x6a, bi dip bing ngudn rai ro 545.062 1.085.564 7 Tién chi tra cho nan vign va hogt dng quan ly cong vu (4.376.723) (4.312.837) 8 Tién thué thu nh§p thyc n6p trong ky (598.934) (1.882.362) ‘Tién thudn tir hogt dng kinh doanh true nbimg thay ddi vé tai san vA von hru dong 9.456.068 5.678.717 (Ting)/Gidm vé tai sin boat dong 9 Cée khoan tién, ving giti va cho vay cée t6 chic tin dung, (253.350) 17.287.956 10 Cac khoan vé kinh doanh chimg khoan (2.251.925) 4.982.077 11 Céc c6ng cy tai chinh phai sinh va céc ti sin tai chinh Khe 303.202 - 12 Cée khodn cho vay khéch hang (6.507.063) (31.659.350) 13. Giam ngudn dy phong dé xit ly ri ro, sary, bi dp thn that (9.677) zl 14 Tai sin hogt dong khée (424,392) (8.478.337) ‘Ting/(Gidm) vé céng ng hoat dng 15 Cée khoan ng Chinh phi va Ngan hang Nha nude Vigt Nam 26842324 ——_(22.638.627) 16 Céc khoan tién git tién vay céc t6 chife tin dung khée (28.480.981) (2.648.025) 17 Céc khodn tién giti ctia khdéch hang, 43,234,826 (6.425.823) 18 Céc khodn phat hanh giy to 06 gid 446 (700) 19 Cac khodn vén tai trg, ty théc, du tir cho vay 16 chite tin dung chiu ni ro (2.122) (3.695) 20. Cée cfg ey ti chinh phai sinh va céc khodn ng ti chinh khée 5215 11.951 21 Céng ng hogt dong khée 1.751.188 1.582.886 22 Chi tircdc qu cita tb chitc tin dung (1.051.490) (990.167) 1 Tién thudn (sir dyng cho) hogt d6ng kink doanh_ (17.436.731), (58.301.137) Céie thuyét minh dinh kem 1a b6 phan hop thanh cdc bdo cdo tai chink riéng nay Nglin hing Thuong mgi Cd phin Ngoai thong Vigt Nam Miu Bo4a/TCTD 198 Trin Quang fant ‘Quéin Hoan Kiém, Ha Noi (Ban hanh theo Thong tw 49/2014/1T- Bao cio luu chuyén tign t€ rigng gitta nign d cho giai dogn NHNN ngay 31 thang 12 ndm 2014 cia tirngay 1/1/2022 dén ngay 31/3/2022 (tiép theo) Thing dc Ngan hing Nha mabe Viet Nam) Giai dogn Giai dogn tir 1/1/2022 tir 7172021 én 31/3/2022 dén 31/3/2021 ‘Trigu VND ‘Trigu VND LUU CHUYEN TIEN TU HOAT DONG DAU TU 1 Mua sim tai sn c6 dink (22.270) (60.858) 2 Tién thu tir than IY, nhuong ban tai sin c6 dinh 2.376 1.083 3. Tién chi cho thanh ly, nhugng ban tai san 6 dinh (2.045) (215) 4 Tién chi du tu, gop vn vio don vj khée - (118.320) 5 Tim thu dau tu, g6p vin vao don vi khéc : 1.864 - 6 Tién thu cé tie va loi nhugn duge chia tir cdc khoan dau ‘tu, g6p von dai han 16.411 8.276 Tl __ Tidn thudn (sir dyng cho) hogt dong dau tw (3.664) (170.034) LUU CHUYEN TIEN TU HOAT DONG TAI CHINE 1 Cb tite aa tra 3.329.224) (747.619) TH Tidn thudn (sir dung cho) hoat dng tai chinh (3.329.224) (747.619) IV Lamu chuyén tin thuan trong ky (20.769.619) (69.218.790) V Tién va cic khoan tuong duong tién tai thdidiém dau ky 20 232.843.012 291,166.40 VI Titn va cic khodn trong duong tién tai thoi diém cubi ky 20 212,073,393 231.947.610 Ha N6i, ngay 29 thdng 04 ndim 2022 ‘Newdi lap: Ba Nguyén Thi Ngoc Anh rf 4 Pho phong Chinh stich Tai chink ké todn \e\ vier NAM a/p 9 Ke k Cao : — rong Gidm doc Ké todn tring. Céc thuyét minh dinh kém la b6 phn hop thanh ede béo cao tai chinh riéng nay (@) ) [Ngdn hang Thuong mai Cd phin Ngoai thuong Vigt Nam Miu Bosa/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hinh theo Thing te 49/2014/TT-NHNN ‘Thuyét minh bio céo tai chin rigng gitta nign 46 cho giat __ngay 31 thang 12 nam 2014 ciia oan tir ngiy 1/1/2022 dén ngay 31/3/2022 Théng déc Ngdn hang Nha metre Vigt Nam) Cac thuyét minh nay 14 bé phan hop thanh va clin duge doc déng thi véi bao céo tai chinh riéng. Don yj bio cao ‘Thanh Ip va hoat dong ‘Ngiin hang Thuong mai Cé phin Ngoai thong Viét Nam (“Ngan hang”) dugc chuyén di tir ngan hang ‘thuong mai nha nudc theo phuong an cé phan héa Ngan hang Ngoai thuong Viét Nam duge Thi tuéng CChinh phi phé duyét va céc quy dinh cé lién quan khac cha phép luat, Ngan hang duge Ngan hang Nha nude Vigt Nam (“NHNN”) cp Gidy phép Thanh lip va Hoat dng s6 138/GP-NHNN ngay 23 thang 5 nim 2008 véi thdi gian hoat déng 14 99 nim va Giay Chimg nhén Dang ky doanh s6 0103024468 do Sé Ké hoach va Dau tu Thanh phé Ha N6i cép ngay 2 thing 6 ndm 2008, ma s6 doanh nghiép 0100112437 cp déi lin thir 15 ngay 14 thang 04 nam 2022. Cie hoat dng chinh cita Ngan hang theo Quyét dinh s5 2719/QD-NHNN ngiy 27 thing 12 nam 2011, Quyét dinh sé 2182/QD-NHNN ngay 26 thang 10 nim 2015, Quyét dinh s6 891/QD-NHNN ngiy 8 thing 5 nm 2017, Quyét dinh s6 2293/QD-NHNN ngay 31 thing 10 nam 2017, Quyét dinh sé 300/QD- ‘HNN ngay 21 thang 2 nim 2019 va Quyét dinh sé 2447/QD-NHNN ngay 25 thang 11 nim 2019 sta d6i, bé sung Gidy phép Thanh lép va Hoat déng s6 138/GP-NHNN ve n6i dung host ding cia Ngan hang bao gdm huy d6ng va nhin tién giri ngn, trung va dai han tir cdc t6 chire va ca nhdn; cép tin dung cho céc t6 chite va cé nhiin trén co sé tinh chat va kha ning ngudn vén cia Ngan hang; thyc hién cdc nghigp vu thanh todn va ngfin qu va céc dich vy ngin hing khée duge NHNNVN cho phép; thye hign ‘dau tu vao cng ty lién két, cOng ty lién doanh va céc cOng ty khéc, mua c6 phin, dau tu trai phiéu, va mét sé hoat déng kinh doanh bat dng sin theo quy dinh cia phép Iuat; kinh doanh, cung img san phim phd sinh I sult vi phd sinh gif ching héa theo quy diah cha phip Iu; hogt dng mua ng, kinh doanh, cung tg dich vu ngoai héi trén thj truémg trong nude va trén thj truimg quéc té trong pham vi do NHINN quy dinh. Von diéu 1g ‘Theo Gifiy phép Thanh Ip va Hoat dong sé 138/GP-NHNN do NHNN cap ngay 23 thang 5 nam 2008 ‘va Gidy Chimg nhfn Ding ky Kinh doanh sé 0103024468 do Sé Ké hogch va Dau tu Thanh phé Ha N6i cap ngiy 2 thang 6 nam 2008, von diéu Ié ciia Ngan hang la 12.100.860.260.000 ding. Theo Gidy Chimg nhan Dang ky Kinh doanh véi ma sb doanh nghiép 0100112437 cap déi lin thir 14 ngay 06 thing 09 \6i dung sira d6i Gidy phép thinh lép va hogt dng s6 138/GP-NHNN cia Ngan hang ‘TMCP Ngoai thuong Viét Nam tai Quyét dinh s6 300/QD-NHNN ngay 21 thang 02 nam 2019 thay ihe Quyét dinh sé 95/QD-NHNN ngiy 18 thang 01 nim 2017 ciia Ngin hing Nha nude, vin diéu 1g cha ‘Ngfin hing 1a 37.088.774.480.000 ding. Ménh gia cia m6t o6 phin la 10.000 dng. Theo Gidy Chimg nhan Dang ky Kinh doanh véi ma s6 doanh nghiép 0100112437 cp di lan thir 15 ngay 14 thang 04 nam 2022, von diéu Ié ciia Ngan hing la 47.325.165.710.000 dong. Ménh mot c6 phan 14 10,000 ddng. 31/3/2022 31/12/2021 (4a kiém toan) 8 6b phigu % Séedphigu ——% 86 06 phan cia Nha nude 3.540.074.921 74,80% — 2.774.353.387 —74,80% 86 cé phan cia cé déng chién luge nude ngoai (Mizuho Bank, Ltd) 709.883.374 15,00% $56.334.933 15,00% 86 cé phan cia céc chi sé hitu khéc 482.558.276 10,20% —-378.189.128 10,20% 4,732.516.571 100% —3.708.877.448 — 100% 10 ANY YAS 6 Ngan hang Thuong mai Cé phn Ngoai thuvng Vigt Nam Miu Bosa/TCTD 198 Tran Quang Khai, Quén Hoan Kiém, Ha Noi (Ban hanh theo Thong te 49/2014/TT-NHNN ‘Thuyét minh bao cdo (i chinhrigng pita nign 46 cho gial rng 31 thing 12 nim 2014 cia Goan tiemgiy 112022 dén ngay 31/8/2022 (ip theo) ‘Thbng abe Ng hg Nh mate Vit Nam) (©) Dia diém va hé théng chi nhénh ‘Ngan hang c6 try sé chinh dit tai s6 198 Trin Quang Khai, Quin Hoan Kiém, Thanh pho Ha N6i. Tai ngay 31 thang 3 nim 2022, Ngfn hing c6 m6t (1) Tru sé chinh, mét (1) Tru’mg Dao tao va Phat trién nguén nhan Ie Vietcombank, hai (2) Trung tim xir ly tién mat va m6t trim hai muoi mét (121) chi nhénh trén toan quéc, bon (4) céng ty con tai Viét Nam, ba (3) cng ty con tai nude ngoai, hai (2) cong ty lién doanh, m6t (1) céng ty lign két; mot (1) van phing dai dign dat tai Singapore, m6t (1) vn phong ai dign tai My va mot (1) van phong dai dign tai TP. HO Chi Minh. (Cong ty con Tye Linh vye shu eiia ‘Céng ty con Gidy phép hoat dong kinh doanh = Ngn hang Cong ty TNHH M6t thanh Gidy phép hogt déng sé 66/GP- Cho thué 100% vién Cho thué Tai chinh NHNN ngay 31 thang 10 nim 2017 tai chinh ‘Vietcombank cia Ngan hang nha nude Céng ty TNHH Chimg khoin Gidy phép hot dng sd Chimg khoan 100% Vietcombank 09/GPHDKD ngay 24 thang 4 nam 2002 duge sira d6i lin gin day nhat theo gidy phép sb 63/GPDC-UBCK. ngiy 29 thang 12 nam 2017 cia Uy ban Chimg khoin Nhi nude (UBCKNN”) ‘Cong ty TNHH Cao 6c Giy phép dau tw sé 1578/GP ngay Cho thué van 70% Vietcombank 198 30 thing 5 nim 1996 va sira déi lan phong ‘gn nhat ngiy 01 thang 03 nam 2019 \ do B6 Ké hoach va Dau tu cap Céng ty TNHH Tai chinh ‘Ding ky kinh doanh s6 58327 ngay Dich vu tai 100% * Viet Nam tai Héng Kéng —‘10 thang 2 nim 1978 do Uy ban chinh (“Vinafico”) Ngan hing Hong K6ng cap | ‘Céng ty Chuyén tién Gidy dang ky kinh doanh sé Chuyén tién 87,5% ‘Vietcombank 0321392009-6 do Chinh quyén Bang Nevada, Hoa Ky cp ngay 15 thang 6 nim 2009 ‘Cong ty TNHH Mét thanh Gidy chimg nhén ding ky doanh Chuyén tién 100% vvién Kiéu h6i Vietcombank _nghigp s6 0314633162 ngay 20 thing kiéu héi 09 nm 2017 va sita 46i lan gin nhat ngay 27 thang 12 nim 2021 do So Ké hogch va Bau tu Thinh pho Hd Chi ‘Minh cép ‘Ngjin hang TNHH Ngoai Giip phép hoat dng s6 88/BOL ngay Ngan hang 100% thuong Vigt Nam tai Lao 25 thang 5 nam 2018 do Nefin hing ‘Nha nude Lao cip (e) $6 lwgng nhan vieén ‘Tai ngay 31 thang 3 nim 2022, Ngan hing c6 21.562 nhén vién (ngiy 31 thing 12 nim 2021: 20.982 nhdn vién). ul (a) ) © @ © o Ngin hang Thug mai Cd phan Ngoas thyong Vigt Nam Miu BOSa/TCTD 198 Tran Quang Khai, Qugn Hoan Kiém, Hi Noi (Ban hanh theo Théng tu 49/2014/TT-NHNN ‘Thuyét minh bao edo tai chinh rigng gitta nlén 49 cho giai ingay 31 thing 12 ném 2014 cia dogn tir ngay 1/1/2022 dén ngiy 31/3/2022 (tiép theo) Thing abe Ngdn hang Nhi meéc Viet Nam) Tom tit cae chinh sach ké toan chit yeu ‘Sau day 1a nhig chinh sch ké todn chit yéu duge Ngfin hing ap dung trong viée lip cdc bao cdo tai chinh, Mye dich lip bito edo tai chin [Ngfin hing ¢6 cée céng ty con nhu duge trinh bay tai Thuyét minh s6 1(d) va Thuyét minh 6 8(a). Ngan hang da lp béo céo ti chinh riéng nay nhim dap img céc yéu cau vé cng bé thong tin, cu thé la theo uy dinh tai Thong tu s6 96/2020/TT-BTC - Huong dan ve vige cong bé thong tin trén thi truvmg chimg, hod. Cting theo quy dinh tai vin ban nay, Ngan hang da lap béo céo tai chinh hgp nhdt cha Ngan hang vva céc cng ty con cho giai dogn tir ngiy 1 thing 1 ndm 2022 dén ngiy 31 thang 3 nim 2022 (“Bao céo tai chinh hop nhat”) dé ngay 29 thang 04 nim 2022. ‘Neubi sir dung béo céo tai chinh riéng nén doe béo céo nay cing véi bao céo tai chinh hop nhat néi tren 4é c6 duge céc thong tin day di vé tinh hinb tai chinh hop nhat, két qua hoat dng kinh doanh hop nat va tinh hinh hu chuyén tién t@ hgp nhét cita Ngfin hang va cdc cng ty con. Co sir Ip bao céo tai chink Bao céo tai chinh riéng, trinh bay bing Bang Viét Nam (“VND"), duge lim tron dén hang trigu gin nhit (“Trigu VND”), durgc lip theo cdc Chun myc ké toan Vigt Nam, Hé théng ké todn cde 16 chite tin dung (“TCTD”) Vigt Nam va cdc quy dinh phép ly cé lién quan dén vige Ip va trinh bay béo céo tai chinh riéng. Bao céio tai chinh rigng, trir bao cdo Iu chuyén tin t@ rigng, duge lip trén co sé dn tich theo nguyén tic gid géc. Bao céo hu chuyén tien t@ riéng duc lép theo phuong phap tryc ti¢p. Ky ké toan Ky ké toan nam ciia Ngan hang bit dau tir ngay 1 thang 1 dén ngay 31 thang 12. Chie giao dich bing ngogi t¢ ‘Theo hé théng ké toan ciia Ngfin hang, tit ci cdc nghiép vy phat sinh duge hach todn theo nguyén té. Cée khodn mye tai sin va ng phai tra c6 g6c tién té khéc vi VND duge quy d6i sang VND theo ty gid Ap dyng tai ngy két thie ky bao céo. Cac khoan myc phi tién t@ c6 g6c ngoai t¢ phat sinh trong k¥ duge uy déi sang VND theo ty gi h6i dodi tai ngay giao dich. Cac giao dich thu nhap va chi phi bang ngoai 16 duge hach toan bing VND trén bio cdo két qua hoat dng riéng theo ty gid giao ngay tai ngay phat sinh giao dich. Chénh léch ty gi trong ky dirge ghi nhn vao bio céo két qua hoat dong rigng tai ngiy béo cao. Tign va cac khoan tong duong tien ‘Tidn vA ede khoan tong duong tién bao gm tién m&t tai qu, tién giti tai NHNNVN, tin phiéu Kho bac va cdc gidy tt cé gid ngin han khdc di diéu kign tai chiét khéu voi NHNNVN, tién giti tai va cho vay ce TCTD khac dao han khéng qua 3 thang ké tir ngay giri hodc cho vay, céc khodn dau tu chig khodn 6 thd han thu hdi hogc déo han khéng qué ba thing ké tir ngay mua, c6 kha nang chuyén doi dé dang thanh mot Iugng tién nht dinh, khong c6 nhiéu rii ro vé thay 46i gid tri, va duge nim gitt voi myc dich dap img cdc cam ket thanh ton ngin han hon la dé dau tw hay cho cic muc dich khéc. Tidn giti va cho vay céc t6 chite tin dung khie Tién giti tai cdc 6 chite tin dung khéc (trir tién giri thanh todn, tién giri Iai ngan hang chin séch xa hoi theo quy dinh cia NHNN vé vige cdc TCTD nha nude duy tri s6 du tién giti tai ngan hang chinh sich ‘x hoi) Ia tién giti c6 ky han tai cdc t6 chite tin dung va chi nhanh ngan hang nude ngoai theo quy dinh ciia phap Iudt va tién giri tai TCTD 6 nude ngoai cé ky han t6i da ba thang. 12 ~y (2.8 fh ® o (i) [Ngfin hang Thuwng mai Cé phn Ngoai thuung Viet Nam Miu Bosa/TCTD 198 Trin Quang Khii, Quin Hoan Kiém, Ha Noi (Ban han theo Thong te 49/2014/TT-NHNN “Thuyét minh bao edo tai chinhriéng git nign 49 cho giak ngay 31 thang 12 nim 2014 cia oan tir ngiy 1/1/2022 dén nghy 31/3/2022 (tiép theo) ‘ing de Ned hing Nhs mate Vit Nam) Cho vay cac 18 chite tin dung khac 1a cdc khoain cho vay ¢6 ky han géc khong qua mui hai thing, Tién giti thanh tod tai cdc té chite tin dung khéc duge ghi nhén theo s6 du ng géc. Tién giti c6 ky han va cho vay cdc t chitc tin dung khac durge ghi nhiin theo 86 dung géc trit dy phong ri ro tin dung cy thé. \Vige phiin loai cae khodin tién giri c6 ky han va cho vay cae t6 chiic tin dung khée va trich lip dy phong rii ro tin dung tuong img duge thye hign theo quy dinh tai Théng tu sé 11/2021/TT-NHNN do NHNNVN ban hinh ngay 30 thang 7 nim 2021 quy dinh vé vige phiin logi cdc tai sin ¢6, mie trich, phuong php trich lép dy phong rii ro va vige sir dung dy phing dé xir ly rdi ro trong hoat déng ciia céc 18 chifc tin dung va chi nhanh ngén hing nude ngoai (“Thong tr 11”). Theo d6, Ngan hang trich lap dy phong cy thé cho cfc khoan tién giti cé ky han va cho vay céc t6 chitc tin dung khdc theo phwong phép duoc trinh bay tai Thuyét minh 2(g). ‘Theo Théng tu 11, Ngan hing khong can phai trich lap dur phing chung d6i voi cdc khodn tién git cho vay cc 16 chire tin dung khac, Cho vay khich hang Dueno cho vay khiich hang Cho vay khdch hang duge trinh bay trén bio céo tinh hinb tai chinh riéng theo s6 dw ng géc tai ngay bio cao. Dy phong ni ro tin dyng cho vay khéch hing duge hach todn va trinh bay mét dong riéng trén béo cio tinh hinh tai chinh riéng. Dy phong rii ro tin dung bao gdm dir phéng ri ro tin dung cu thé va dy phong ri ro tin dung chung. Phdn loai ng Trueée ngiy 1 thdng 10 ndm 2021 Nein hang thye hign phan loai ng déi v6i céc khoain cho vay khéch hing theo quy dinh tai Thong tw s6 02/2013/TT-NHNN do NHNNVN ban hinh ngiy 21 thing 1 nim 2013 quy dinh vé phan loai tai sin 6, mife trich, phuong phép trich lap dy phéng rii ro va vige sit dung dy phong 4é xir ly rii ro tron, hoat dong cita 16 chitc tin dung, chi nhanh ngén hang nude ngoai (“Théng tr 02”) va Thong tr at 09/2014/TT-NHNN do NHNNVN ban hanb ngay 18 thang 3 nm 2014 vé vige sira déi va bé sung mot 36 diéu cia Thong tu 02 (“Théng tu 09”). Ké tir ngay 1 thang 1 nam 2010, Ngin hang di dugc NHNNVN chap thuan thuc hién phén loai ng diva trén phirong phép dinh tinh theo quy dinh tai Diéu 7, Quyét dinh s6 493/2005/QD-NHNN do NHNNVN- ‘ban hanh ngay 22 thing 4 nim 2005. Tuy nhién, theo Théng tu 02, Ngan hang phai thue hién phén logi rng va cam két ngoai bang theo quy dinh tai Digu 10 va Khoan 1 Diéu 11, Thong tw 02. Theo 46, trong ‘tnuimg hop két qua phén loai doi v6i mét khodn ng theo quy inh tai Diéu 10 vi Khoan 1, Diéu 11, ‘Théng tu 02 khéc nhaw thi khodn ng phai durge phin logi vio nhém c6 mic d ri ro cao hon. Bat dau tir ngay 1 thang 1 nim 2015, Ngan hang sir dung két qua phan logi ng 4éi v6i khich hing do ‘Trung tim Théng tin Tin dung (“CIC”) cung cp tai th’ diém phin loai dé diéu chinh két qué ty phn ogi ng, cam két ngoai bang. Tru’mg hop ng va cam ‘két ngoai bang cia khch hing duge phan logi vao ‘nhém ng ¢6 mite 46 rai ro thép hon nhém ng theo danh sich do CIC cung cap, Nein hang diéu chinh ikét qua phan loai ng, cam két ngoai bing theo nhém ng duge CIC cung cap. 13 SBS=aXo\ et z Ngan hang Thuong mai Cé phan Ngoai thung Vigt Nam Miu BoSa/TCTD: 198 Trin Quang Khil, Quin Hoan Kiém, Ha Noi (Ban hi theo Thong te 49/2014/TT-NHNN ‘Thuyét minh bio céo tai chinh rigng gitra nign 09 cho giai ‘ngay 31 thing 12 nlm 2014 ciia oan tir ngiy 1/1/2022 dén ngiy 31/3/2022 (sep theo) dng cbc Nein hig Nha ric Vitt Nam) Tir ngay 1 thang 10 niim 2021 ‘Nalin hang thyc hign viée phn loai ng di véi cc khoan cho vay khdch hang theo quy dinh tai Thong twit. Ké tir ngay 1 thang 1 nim 2010, Ngan hang da duge NHNNVN chap thudn thy hién phan loai ng dya trén phuong phap dinh tinh theo quy dinh tai Diéu 7, Quyét dinh s6 493/2005/QD-NHNN do NHNNVN tan hinh ngay 22 thing 4 nam 2005. Theo Thong tu 11, Ngdn hing tiép tuc thuc hign phan loai ng diva ‘trén phuong phép dinh tinh theo van ban chap thufin cia NHNNVN va thuc hién phan loai ng va cam ‘két ngoai bang theo quy dinh tai Diéu 10 va Khoan 1 Diéu 11, Thong tw 11. Theo 6, trong trubng hyp két qua phin logi 46i voi mot khodn ng theo quy dinh tai Diéu 10 va Khodn 1, Digu 11, Thong ty 11 khéc nhau thi khoan ng durge phén logi vao nbm e6 mize 49 rai ro cao hon. Bit du tir ngiy 1 théng 1 ndm 2015, Ngdin hing sir dung két qua phan logi ng 46i véi khéch hang do ‘Trung tim Thong tin Tin dung (“CIC”) cung cp tai thoi diém phén loai dé diéu chinh két qua ty phin loai ng, cam két ngoai bing. Trung hgp ng va cam két ngoai bang cia khach hang duge phan logi vio ‘nh6m ng cé mire dé rii ro thap hon nhom ng theo danh sch do CIC cung clip, Ngan hang diéu chinh ét qua phan loai ng, cam két ngoai bang theo nhém ng duge CIC cung chp. Phan logi ng cho céc khoan ng durge co céu Igi thoi han tré ng, mién, giim Idi, phi nhdm hé wo Khich hang chiu dnh hucéng do dich Covid ~ 19 Truséc ngay 17 thang 5 ndm 2021 Nefin hing 43 4p dyng Théng tur s6 01/2020/TT-NHNN (“Thong tu 01") do NHNNVN ban hanh quy inh vé vige t8 chic tin dung, chi nhénh ngan hing nuéc ngoai co céu Iai thoi han tré.ng, mién, giam 1ai, phi, gitr nguyén nhém ng nhim hé tro khéch hing chju anh huéng do dich Covid-19. Theo 46, 461 vv6i cdc Khach hing cé céc khodn ng phat sinh nghia vu tri ng g6c vi/ho8c Iai trong khong thoi gian ti ngay 23 thang 1 nim 2020 dén ngay lién ké sau 3 théng ké tir ngay Thi tung chinh phi céng ‘bb hét dich Covid-19, va céc khich hing nay khong cé kha nang tré ng diing han ng gc va/ho§e I&i theo hop dddng, théa thudn cho vay da ky do doanh thu, thu nhdp sut giém bi nh huéng cua dich Covid-19, thi ‘Negin hang duge phép co céu lai thi gian trd ng cho céc khodn ng nay ma vn git nguyén nhém ng nhu 4a duge phan loai tai thoi diém gan nbat truéc ngay 23 thang 1 nim 2020. Tit ngay 17 thang 5 niim 2021 dén true ngay 7 thang 9 ndim 2021 Ngan hang 4p dung Théng tw 6 03/2021/TT-NHNN ngay 2 thing 4 ndm 2021 (“Thong tu 03") do ‘NHNNVN ban hanh siza di, bd sung mét s6 diéu cia Thong tu 01. Theo 46, 46i voi khdch hing c6 céc kkhoan ng phat sinh truée ngay 10 thang 6 nam 2020 va phat sinh nghia vu tré ng g6c va/hodc Iai trong. thi gian tir ngay 23 théng 1 nim 2020 dén ngiy 31 thing 12 nam 2021, va céc khach hang nay khong 6 kha ning tra ng ding han ng géc va/hogc Iai theo hop déng, théa thudn cho vay da ky do doanh thu, thu nhép sut giam boi anh husmg ca dich Covid-19, thi Ngdn hing duge phép co cdu Iai thoi han ta ng, mién, giém Iai, phi vA gitr nguyén nhém ng nhu 4a duoc phan logi ng theo Théng tu 02 nbu sau: Khoing that gian phat | Tinh trang | Khoang thai gian | Nguyén tic gitr nguyén sinh nghfa vy | quéhan | phat sinh qué han nhém ng tring ‘Thoi diém phat sinh khoan ng Trong ban | 7, 4 ruse | Tir 23/1/2020 | hode quien | 7 Fostfee £0 | Gin nguyen nhém ng &3, 23/1/2020 | dén dén 10 ngay phan logi tai thoi diém gan 31/12/2021 Ti 23/1/2020 dén | nhat trade ngay 23/1/2020. Quéhen | 29/03/2020 4 ‘Ngan hang Thuong mai Cé phin Ngogi thuong Vigt Nam Miu BOSa/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hanh theo Thong te 49/2014/TT-NHNN ‘Thuyét minh bio c4o tai chinh rigng gitta nién d9 cho giai gy 31 thing 12 ndm 2014 ci oan tir ngiy 1/1/2022 dén ny 31/3/2022 (tgp theo) Thing Abe Ngan hing Nhs mate Viet Nam) sau, | Khodng thoi Thoi diém | “yan phat | Tinh trang | Khong thoi gian | Nguyen tie git nguyén phat sinh é ih nghia vy | quiéhan | phat sinh qué han nhém ng khoin ng | “ne ng Giirnguyén nhém ng 4% phan Trong hee | ni 1715/2021 dén | losi tai thoi diém gin nhét Ty ie ves | trude 31/12/2021 | trarée ngay thye hign coredu 23/1/2020 ey Iai thai hgn tra ng Hain dau. dén trade Gitrnguyén nhém ng da phan 10/6/2020 Qui han Tir 23/1/2020 én | logi tai thdi diém gin nhat : truée 17/5/2021 | truée ngiy khoan ng bj chuyén qué han. Tie ngay 7 thing 9 ndim 2021 Ngn hang 4p dung Théng tu s6 14/2021/TT- NHNN ngiy 7 théng 9 nim 2021 (“Thong tu 14”) do NHNNVN ban hanh sita doi, bd sung mét sb, iéu cita Thong tu 01. Theo 6, d6i voi khach hing c6 cic Khoan ng phat sinh true ngay 1 thing 8 nim 2021 va phat sinh nghi ‘vy tra ng géc va/hode Iai trong: thai gian tir ngiy 23 théng 1 nm 2020 dén ngity 30 thang 6 nim 2022, va cdc khach hang nay khong ¢6 kha ning tra ng ding han ng géc vivhojc Iai theo hop dong, théa thudn cho vay da ky do doanh thu, thu anhap sut gidm béi anh hung cia dich Covid-19, thi Ngdn hang duge phép co céu lai thoi han tr ng, mién, gidm Iai, phi vA gift nguyén nhém ng nhur sau sididm | Khodng thoi ‘Thoi diém | ““gian phit | Tinh trang | Khodng thoi gian Nguyén tie phat sinh. guy’ phic sind | sinh nghia vg | qua han | phtsinh qui han | gid nguyén nhém ne tring Trong han ‘Truée hoke qua | Tir 30/3/2020 dén ea aaa oa 23/1/2020 hgn dén 10 | 30/6/2022 nét me ngay 23/1/2020, Te Trong han | Tir 17572021. én | GiB nguyen Shere oe 23/1/2020 hoge qué | use 177772021 | et eee ae ae bie én trade han én 10 | hoe tir 7/9/2021 | ee tea 1/8/2021 ngiy dn 30/6/2022 oa ai a Ces n au, Tir 23/1/2020 Trube én 301672022 | Tir 23/1/2020 dfn | Si ngwyén nhém ne a 23/1/2020 Qué han | 29/3/2020 pn loai tai thoi diém gn nhit trréc ngay 23/1/2020. Tr 23/1/2020 Quinan | TH 23/1/2020 én dén truée truée 17/5/2021 Git’ nguyén nhém ng d& 10/6/2020 phan loai tai thai diém gin Tir nhdt truwéc ngay khoan ng 10/6/2020 Qué hi ‘Tir 17/7/2021 dén | bi chuyén qua han. én trude wan | true 7/9/2021 1/8/2021 15 (iii) i) ‘gt Nam ‘Miu BoSa/TCTD ‘Neda hang Thurong mai Cé phim Ngoai thm, 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hanh theo Thong twe 49/2014/TT-NHNN ‘Thuyét minh bio cdo tai chinh rieng gita nign 49 cho giat gly 31 thdng 12 nim 2014 cia oan tir nghy 1/1/2022 dén ngiy 31/3/2022 (tiép theo) Théng dbe Ngan hing Nhs racic Viet Nam) Déi véi s6 dung duge co cdu Iai thoi han tra ng, mién, gidm lai, gitt nguyén nhém ng qua han theo thoi than co cu lai va khéng tiép tuc duge Ngéin hang co cau lai thoi han tra ng va git nguyén nhém ng theo ‘cdc quy dinh hign hanh: Ngan hang thyc hign phén loai ng theo Th6ng tu 11, trong: 46 06 tinh dén sé Kin ‘co cau Iai thai han tré ng va gift nguyén nhém ng. yhong riti ro cu thé Treée ngay 1 thang 10 nim 2021 ‘Theo quy dinh cita Théng tu 02, dyr phing rai ro tin dung cy thé cho cae khoan ng tai cudi mdi quy duge xéc dinh dya trén ty 1é dy phong tuong img voi két qui phan loai ng va so du ng géc tai ngay lim vige cudi cing cia mbi quy (riéng 461 voi quy cudi cing ciia ky ké toan nm, dy phong ii ro tin dung ey thé duge tinh dya trén ty 1g dy phong twong img voi ket qua phn loai ng va sb dung géc tai ngiy lim vie cudi cing ctia thang thir hai quy cudi cing cla ky ke toan nam) trir di gid tri khau trir cia tai sin bao dim. Tie ngay 1 thang 10 nam 2021 ‘Theo quy dinh cia Théng tw 11, dir phong rai ro tin dung cu thé cho cdc khoan ng tai cudi moi thing urge xc dinh dra trén ty 1 dy phong twwong ting vi két qua phan loai ng va sb durng géc tai ngay i cong cia thang trir di gid tri khdu tr cit tai sin bao dam. Dy phong ri ro tin dung cy thé duge xéc dinh dura trén vige sir dung céc ty 1€ dir phong sau day d6i voi 86 du ng géc sau khi trir di khau trir cia tai sin béo dam: i 1é die phong, Nh6m 1 — No dii tigu chun 0% Nhom 2— Ng can cha ¥ 5% ‘hom 3 — No dui tigu chun 20% Nhom 4—No nghi ng 50% ‘Nhém 5 — Ng cé kha ning mat von 100% Ng xéu la ng thuge cdc nhém 3, 4 va 5. bi voi céc khodn ng duge co céu Iai thési han tra ng, mién, giém Iai, phi nhim hé trg khéch hing chiu nh huéng do dich Covid — 19, Ngan hang xéc dinh va ghi nhén s6 tién diy phong cu thé phai trich bd sung 46i v6i ton b6 du ng cia khéch hing c6 dung duge co cau Iai thoi han tré ng, mién, gi Iai theo két qua phan logi ng theo Thong tu 11 (néu khong 4p dung quy dinh git nguyén nhém ng theo quy dink cia Théng tu 03) nhu sau: ‘Dy phong cy thé phai trich bd sung ‘Thoi han trich Toi thigu 30% s6 tign dy phong cy thé phai trich bd sung | én thoi diém 31 thang 12 ném 2021 T6i thiéu 60% s6 tién dy phong cu thé phai trich bO sung | Dén thoi diém 31 thing 12 nim 2022 100% s6 tien dur phong cu thé phai trich bd sung _ ‘Dén thoi diém 31 thang 12 n&im 2023 Ducphéng rii ro tin dung chung Tneie ngay I thang 10 nim 2021 ‘Ngan hing trich gp khoan dy phing ni ro tin dung chung bing 0,75% tng sé du ng géc tai ngay lam vige cudi cing cia méi quy (riéng quy cubi cing cba ky ké todn nim, ‘dy phong rai ro tin dung chung duge trich lp véi mite bing 0,75% téng sé du ng goc tai ngay lam vie ‘cudi cing cla thing thir hai quy ceing cia ky ké todn ndim) cita cdc khoain ng durge phén logi tir Nhém 1 dén Nhém 4, 16 wy nn Zz Way (h) @ (i) [Ngan hing Thuong mgi Cd phin Ngoai thuong Vigt Nam Miu BOSa/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hinh theo Thang ne 49720197 -NHNN ‘Thuyét minh bao edo thi chinh riéng gita nign 49 cho giak "gay 31 thing 12 ndm 2014 cia oan tr ngty 11/2022 dén nghy 31/3/2022 (tép theo) ‘dng cbc Ngan hing Nh rac Vigt Nam) Tit ngay 1 thang 10 ndim 2021 ‘Ngfn hing trich lip m@t khodn dy phong rai ro tin dung chung biing 0,75% ting s6 du ng géc tai ngay cudi cing ciia méi thang ciia céc kho’n ng durge phan logi tir Nhom 1 dén Nhém 4. Mit Wino xdu Theo Thong tw 11, Ngan hang sir dung dy phong ni ro dé xir ly ndi ro trong céc trig hop sau: © Khach hang la t8 chite bi giai thé, pha sn theo quy dinh cia phap luat; cé nhén bj chét, mat tich; © Cc khoan ng duge phén loai vio Nhém 5. C&e khoan dau tw Ching khodn kinh doanh Chimg khoan kinh doanh 1a chimg khodn ng, ching khodin -vén va céc chimg khoan khac duge mua va nm gitt trong vong m6t ndm nhim thu Igi nhuan do chénh Ich gid. ‘Ching khofn kinh doanh duge ghi nhiin ban dau theo gi géc. Sau d6, chimg khoén kinh doanh durge hi nhan theo gia tr thip hon gitta gié trj trén sO sich va gid thj trubng. Lai hode 16 tir vige bin chimg, khoan kinh doanh duge ghi nhfin trén bao céo két qua hoat dng riéng. Ching khodn dau tie Chimg khodn dau tu duge phan logi theo hai loai: chimg khodn sn sing dé ban va chimg khoan gitt dén ngiy dio han. Ngén hing phan logi chimg khodn dau tu tai thoi diém mua. Theo Cong vin s6 2601/NHNN-TCKT do NHNN ban hanh ngay 14 thing 4 nim 2009, 46i véi khodn mye chimg khodn iu tur, Ngan hang due phép phan logi lai ti da mot lan sau khi mua. Ching khodn dau te sin sang dé bain Chimg khodn dau tr sin sing 4é ban ld chimg khoan ng, chimg khodn vin hoae chimg khoan khéc duge git trong i si khéng n dinh trade va e6 thé duge ban khi c6 Igi. DSi voi cdc chimg khodn vin, don vj duge dau tu khéng phai ld céng ty con, cong ty lién két, c6ng ty lién doanh cita Ngan hang va Ngfin hang khéng phai la c6 déng sing lap hose la d6i téc chién luge, hoe c6 kha nang chi phéi nhat inh vio qua trinh Iép, quyét dinh cc chinh sich tii chinh va hogt dng cha don vi nhan dau tu thong qua vin ban théa thuén cir nhén sy tham gia Hoi déng thinh vién/Hi dong quan trj/Ban diéu hanh. ‘Thu nhap Iai sau khi mua chimg khodn ng sin sng dé ban durge ghi nhiin vao bao céo két qua hoat dong ring cia nim trén co sé dn tich. Ching khodn déu te gitt dén ngay déo han Ching khon diu ty git dén ngay dao han 14 ching khodin ng cé ky han 6 dinh va cdc khoan thanh toan c6 dinh hodc 6 thé xc dinh duge. Ngfn hing cé y dinh va c6 kha nang nim gitt cae chimg khoan nay dén ngay dao han. ‘Thu nhdp Iai sau khi mua ching khodn dau tu gitt dén ngay déo han duge ghi nhn vio bao cdo két qua hoat déng riéng cua nam trén co sé don tich. Chimg khodn dau tu duge ghi nhén ban dau theo gié g6c, bao gdm cdc chi phi giao dich va cée chi phi 6 lign quan tryc tiép khéc. Sau 46, chimg khoan dia tu duge ghi nhan theo gid gée duge phan bé tri di dy phang rai ro chimg khodn dau tu. Gid tr} phy tri va gié tri chiét khau phat sinh tir vige mua céc chtmg khoan ng duge phfin bé vio bio cdo két qua hoat déng riéng theo phuong phap dudmg thang tinh tirngay mua ching khoan dén ngay dao han cia chimg khoan 46. 7 Funes ye a's. (iii) Ned hing Thuong mai Cé phin Ngoai thong Vigt Nam Miu BOSa/TCTD 198 Trin Quang Khai, Quén Hoan Kiém, Hi Noi (Ban hanh theo Théng tw 49/2014/TT-NHNN Thuyét minh bao céo tai chinh riéng gitta nién 46 cho giai ngay 31 thang 12 nim 2014 cia ogn tir nay 1/1/2022 dén ngiy 31/3/2022 (tiép theo) Thing abe Ngdn hang Nha mic Vit Nam) Du phong ching khodn dau te ‘Theo Théng tw 11, Ngin hing phai phan loai ng va khong cn phai trich lép dx phong chung 61 voi tréi phigu TCTD chwa niém yét va khodn mua ban Iai trai phiéu Chinh phi; phai phin loging va trich lap dy phong ri ro tin dung tuong ty cc khoan cho vay khdch hang duoc trinh bay tai ‘Thuyét minh s6 2(g) véi cdc chimg khodn diu tu la trai phiéu doanh nghiép chua niém yét. Déi véi cde khoan chimg khodin dau tu sin sng dé ban khéc, dy phong giam gié chimg khoén duge trich lp néu gid tr thi tring aia chimg khodn bi giim xudng thap hon gid géc. D6i véi cdc khodn chimg khodn dau tu gid dén ngay dao han khac, dur phong gidm gid chimg khodn duoc trich lép khi co dau higu ve sy suy gidm gid chimg Khodin kéo dai hodc c6 bang chimg che chan la Ngfin hing khé c6 thé thu hoi day dit khodn dau tu. Gop von, dau ne déi han Dau ne vao cong ty con, cng ty lién doanh, céng ty lién két Céng ty con la cng ty thude m6t trong eéc trudng hop sau day: © Nein hing hose Ngan hang va ngudi cé lign quan ciia Ngan hang so hiru trén 50% vén hoae trén 50% vén cé phan cé quyén biéu quyét; ‘© Ngdin hang ed quyén trac tiép hodec gidin tiép bé nhigm da s6 hoge tat ca thinh vién Hi ding quan tri, Hi dong thanh vién hoge Téng Gidm déc ( déc) ciia cng ty con; © Ngdin hang cé quyén sira di, bd sung diéu Ig cita céng ty con; © Ned hing va ngudi cé lién quan cia Ngfn hang trc tiép hay gidn tiép kiém sodt vige thong qua nghi quyét, quyét dinh cia Dai h6i ding c6 déng, H6i ddng quan tri, HOi déng thanh vién cha cong ty con. Céng ty lién doanh Ya cong ty ma Ngan hang c6 quyén dong kiém soat, duge thiét Ip bing théa thuén hop déng va dai hoi sy nhat tri gitta céc bén lién doanh déi véi cée quyét dinh tai chinh va hoat d6ng. Céng ty lién két 1a cong ty ma Ngan hang cé kha ning gay anh hudng ding ké, nhung khéng nim quyén kiém soat d6i véi céc chinh sich va hoat dOng cia céng ty. Céc khoan diu tir vao céng ty con, cOng ty lign doanh, céng ty lién két duge ghi nhan theo nguyén tic gid géc trir di dy phong gidm gid cdc khodn dau tu. Céic Khodin daw tw dai han Khe Céc khoan diu tur dai han Kkhée thé hign ede khodin dau tu vén vao céc don vj khéc ma Ngan hang 6 duéi 11% quyén biéu quyét va Ngan hang la cb déng sing lap; ho§e li 6i tac chién luge; ho&e e6 kha ning chi phéi nbét dinh vao qué trinh lip, quyét dinh céc chinh séch tai chinh va hoat dng ctia doanh nghigp nhdn dau tu thong qua vn ban théa thudn cit nhan su tham gia Hoi déng thinh vién/HOi ddng quan tri/Ban diéu hanh nhung Ngan hang khéng c6 quyén kiém soit hay énh huéng dang. ké d6i véi don vi duge dau tu, Cée khoan dau ty dai han khée bao gm chimg khodn vén, céc khodn gop von dau tu dai han khic 06 thii han nm gid, thu hdi hod thanh ton trén mt (01) nim (ngoai cdc khoan gop vén, dau tu vao céng ty lign doanh, lin két va céng ty con). Cac khoan dau tr dai han khac duge ghi nhan theo nguyén tic gid géc trir di dy phdng gidm gia céc Khoan dau tu. Dy phong giim gid céc khoan dau tu duge lap néu 16 chit kinh 16 (“TCKT”) trong nuée ma Ngfn hing dang sé hitu tai ngay két thic ky ké todn nim c6 co sé cho thay c6 gia tri suy gm so voi gid tr} dau tw ‘cia Ngan hing theo quy dinh ciia Th6ng tu s6 48/2019/TT-BTC do BG Tai chinh ban hinh ngay 8 thang 8 nim 2019 (“Théng tw 48”). Theo 46, mie trich dy phing cho khodin dau tu Id chénh Igch gita von dau 18 _- oh, an, @ @ @ (i) &) @ Ngfin hang Thuong mai Cé phin Ngoai thuong Vigt Nam Miu BoswTCTD 198 Trin Quang Khil, Quin Hoan Kiém, Ha Noi (an hin theo Thing te 49/2014/TT-NENN ‘Thuyét minh bio cao tai chinh riéng gita nign 49 cho giat en nga 3] thing 12 nim 2014 cia oan tir nghy 11/2022 dén nghy 31/3/2022 tip theo) dng dc Ngan hing Nhi rei Vit Nam) turthye té ciia cde chi sé hit & TCKT nhén vén gép va vn chi sé hitu thye e6 eta TCKT nhén von gop tai thoi diém trich lép dy phdng nhan (x) voi ty 1€ so hitu vin diéu Ié thyc gép (%) cla Ngan hang: tai TCKT nh§n vén gép. Déi véi khodn dau tu vao chimg khodn niém yét hode gid thi trudng ciia khoan du tur duge xée dinh mét céch ding tin cy, vige lap dyr phing duoc thyc hign dyva trén gid thi trrimg cia chimg khoan. Cfc hyp dong mua Iai va ban Igi Nhiing ching khoan duge ban déng thi tuong lai van duge ghi nhén trén bao cao duge ghi nhan nhwr mot khoan di vay trén béo céo tinh hinh tai chinh riéng va phin chénh léch gi bn va gid mua drge phin bé theo phurong phap dutmg thing theo Iai suit trén hgp déng vio bao céo ikét qua hoat dOng rigng trong suét thoi gian higu Ie cia hop déng. ‘Nhiing chimg khodn duge mua déng thdi duge cam két sé ban lai vio mét thoi diém nat dinh trong tuong lai khng duge ghi nhén trén béo cdo tai chinh riéng. Khoan tién thanh todn theo thoa thun nay duge ghi nhén nhw mét khoan cho vay trén béo céo tinh hinb tai chinh riéng va phan chénh léch gitta gid bin va gié mua duge phin bé theo phuong phap duég thing theo 1ai suat trén hgp ding vio béo cdo két qua hogt dng riéng trong sudt thoi gian higu Ive cia hop dong. Tai sn c6 djnh how hink oie ‘Tai san cd dinh hitu hinh duge thé hign theo nguyén gid trir di hao mon ly ké. Nguyén gia ban dau cha tai sin cd dinh hiu hinh gdm gid mua cia tai sn, bao gdm thué nhip khiu, cdc logi thué dau vao khong urge hodn Iai va chi phi lién quan true tiép dén vige dua tai san vao trang thai va vi tri hoat dng cho mye dich sir dung dy kién tai dia diém dt thi sin. ‘Theo quy dinh ciia Thong tu s6 45/2013/TT-BTC (“Thong tu 45”) hudng din ché d6 quan ly, sit dung va trich khdu hao tai san c6 dinh do BO Tai chinh ban hanh ngay 25 thang 4 nam 2013, tai sin 6 dink phai ddng théi théa mfin ca ba tiéu chuan dui day: Chie chin thu duge Igi ich kinh té trong tuwong lai tir viée sit dung tai sin 46; + C6 thd gian sir dyng tir 1 nim tré lén; + Nguyén gid tai san phai duge xc dinh m6t céch tin cfy va c6 gid tri tit 30.000.000 VND tro Jén. Céc chi phi phat sinh sau khi ti sin 6 dinh hiru hinh a di vao hoat dng nhu chi phi sia chita, bio during va dai tu durge hach todn vao béo cdo két qua hoat dng rigng ciia ky phat sinh chi phi. Truomg hop c6 thé chimg minh mét céch r8 ring céc chi phi nay lam ting Igi ich kinh té trong tong lai dy tinh thu duge tir vige sir dung tai sin 6 dinh hifu hinh vuot trén mite hogt dng tiéu chun 43 duge dénh gia ‘ban dau thi cdc chi phi nay duge vén héa nhu mét khodn nguyén gid tng thém cila tai sin 6 dinh hia hinh, Khdu hao Khdu hao durge tinh theo phuong phdp durong thing dua trén thoi gian hu dung wéc tinh cita thi sin ra inh iu hinh, Thdi gian how dung wée tinh nhu sau: © Nha ca, vat kién tric 25 nam © May mée, thiét bi + 3-5 nim © Phuong tign van tai, truyén din 6 nam © Tai sin cé dinh hifu hinh khéc 4 nim Tai sin c6 dinh v6 hinh Quyén sit dung dt ‘Theo Thong tw 45, tai sin o6 dnb v6 hinh la quyén siz dung dat bao gom: 19 (i) @ () Nef hang Thuong mai Cé phan Ngoai thuong Viet Nam Miu Bosa/TCTD 198 Tran Quang Khai, Quin Hoan Kiém, Ha Noi (Gan hank theo Thing te 49720147 ENHNN ‘Thuyét minh bao edo tai chinh riéng gitra nién 6 cho giai : ngay 31 thing 12 nim 2014 cia oan tir ngiy 1/1/2022 dén nghy 31/3/2022 (tip theo) ‘ing abc Ngan hang Nha ric Vit Nam) © Quyén sir dung dit duge nha nuée giao c6 thu tién sir dung dat hoe nhan chuyén nhuong quyén sir dung dat hop phap (bao gdm quyén sir dung dat cé thdi han, quyén sir dung dat khong thoi han); © Quyén sir dung dét thué tnrde nga o6 higu lye ciia Lust Bat dai ndim 2003 ma da tri tién thué dét cho thai gian thué hog da tra trade tién thué dat cho nhiéu nam ma thoi han thué dat d& duge tra tién cin Iai ft mht aS nm vA duge co quan cé thm quyén cp gidy chimg nhdn quyén str dung dat. ‘Nguyén gia tai sin c6 dinh la quyén sir dung dit durge xéc dinh la ton b6 khodn tién chi ra. dé 06 quy sir dung dat hop phap cng (+) cc chi phi cho dén bil giai phéng mat bing, san Jap mat bang, 1¢ phi trude ba (khdng bao gdm cde chi phi chi ra dé xiy dung cdc céng trinh trén dat); hodc la gid tri quyén sir dung dat nhin gop von. ‘Quyén sit dung 4ét khéng ghi nhén la tai sin c6 dinh v6 hinh bao gdm: © Quyén sir dung dat duge Nha nurée giao khong thu tién sir dung dat; © Thvé dat tra tién thué mot lan cho ca thsi gian thué (thdi gian thué dat sau ngay cé higu lye thi hanh cia Luft Dat dai nim 2003, khéng duge cap iy chimg nhan quyén sir dung dt) thi tién thue dat durge phin bé din vao chi phi kinh doanh theo s6 nam thué dat; © Thué dat tra tin thué hing nam thi tién thué dat duoc hach toan vao chi phi kinh doanh trong ky tuong img s6 tién thué dat tra hing nim. ‘Theo Thong tur 45, ti sin c6 dinh v6 hinh la quyén sir dung dat iu dai o6 thu tién sit dung dat hofe nhan chuyén nhugng quyén sir dung dat lau dai hgp php khéng dugc trich khdu hao. ‘bi véi ti sin o6 dinh v6 hinh 1a gia tr} quyén sir dung at c6 thoi han, quyén sir dung dat thué, thoi gian trich khdu hao la thdi gian duoc phép sir dung dat cita Nein hing. Céic tai sin c6 dinh vo hinh Khéc ‘Tai sin c6 dinh v6 hinh khic duge thé hign theo nguyén gid trt di hao mén ly ké. Ban quyén, bang sing ‘ché va céc tai sin c6 dinh v6 hinh khéc durge khau hao trong vong 4 nim theo phuong phap duimg thang. Tai sin C6 khée ‘Ngoai trir cdc khoan phai thu vé doanh thu ma kh6ng thu durge nh duoc trinh bay tai ‘Thuyét minh 2(s) (iv), dbi véi ede tai sin Cé khac khéng duge phan logi la tai sin o6 rii ro tin dung va d@ qué han thanh toan, Ngdn hing thye hign trich lap dy phéng theo hudng din cia Thong tu 48 va Thong tw ea 200/2014/TT-BTC do B6 Tai chinh ban hanh ngay 22 thdng 12 nim 2014, Theo 46, céc tai sin C6 nay duge xem xét trich lap dy phang rii ro theo thdi gian qué han hode theo dir kién tén that khong thu hoi duge 46i vGi céc tai sin Cé chura dén han thanh todn nhung Ngan hang thu thap duge cdc bang chimg xéc dinh TCKT da pha sin, 43 mé thi tue pha sin, 4 bé tron khdi dia diém kinh doanh; d6i tugng ng dang bj cdc co quan phap Iudt truy t6, giam gid, xét xir hoc dang thi hanh én hose dang mac bénh hiém ‘nghéo (c6 xie nhain ciia bénh vign) hodec da chét ho§e khodn ng d8 dye Ngan hang yéu edu thi hanh én nung khéng thé thye hign dugc do 46i tung ng bé tron khéi noi cu tri; khoan ng d& doe Ngan hing khdi kign doi ng nhung bi dinh chi gidi quyét vu én. Théi gian qué han Mite trich de phang ‘Tir trén sau (06) thang dén dusi mot (01) nam 30% ‘Tir m6t (01) nim dén du6i hai (02) nim 50% ‘Tir hai (02) nm dén du6i ba (03) nim 10% Tir ba (03) nim tré len 100% i v6i cdc tai sim ¢6 khée duge phan logi lati sin o6 ri ro tin dung, Ngan hang thy hién phi logi ng va trich lp dy phing ri ro tuong ty céc khodn cho vay khdch hing duge trinh bay tai Thuyét minh 2(g. giri va vay cac to chite tin dung khic ‘Tién giti va vay cée t8 chite tin dung khac duge ghi nhfn theo gid géc. 20 (n) (0) ) @ © @ i) (iti) Ngan hang Thuong mai Cé phin Ngogi thuong Vigt Nam Miu BoswTCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha Noi (Ban hémh theo Théng te 49/2014/TT-NHNN ‘Thuyét minh bao céo tai chinh riéng gitra nin 09 cho giai __ gay 31 thing 12 ndm 2014 cia dogn tir ngiy 1/1/2022 dén ngiy 31/3/2022 (tiép theo) Théng déc Ngén hang Nha medic Viét Nam) ‘Tién giri cia khach hang ‘Tin giri ciia khach hang duge ghi nhan theo gist g6c. Phat hanh gidy ta c6 gid Phat hanh gidy t8 c6 gid durge ghi nhiin theo gid g6c va cic khodn phin bé phy tri hode chiét khau ly ké Gid géc ca gidy ta 06 gid da phit hinh bao gém s6 tién thu duge tir vige phat hinh trit di céc chi phi true tip c6 lién quan dén vige phat han. ‘Trg cap thoi ‘Theo BO tugt Lao dong Vigt Nam, khi ngudi lao dng lim vige cho Ngén hing ti 12 thing tr lén (ngudi lao déng dit dieu kign”) ty nguygn chim dirt hyp déng lao dng cia minh thi bén sir dung lao ‘dng phai thanh toan tién trg cp théi vige cho nhén vién dé tinh dya trén s6 nam lam vige tinh dén 31 thing 12 nim 2008 va mic Iuong binh quan ciia ngudi lao ding trong 6 thing ign ké trurée thai diém th6i vige cita ngudi 46, Trude nam 2012, dy phong tra cap thai viée duge lép trén co sé mite long hign tai cia nhan vien va thai gian ho lam vige cho Ngin hang. Nely 24 thing 10 ndm 2012, B6 Tai Chinh ban hanh Théng tur 6 180/2012/TT-BTC (“Thong tt 180") ‘huéng dain xir ly tai chinh vé chi trg cp mat vige lim cho ngudi lao d6ng tai doanh nghiép. ThOng tu nay quy dinh ring khi lip béo céo tai chinh nim 2012, néu ngudn quy dy phng tro cap mat vige lam cia doanh nghigp con sé du, doanh nghiép phai hach toan tang thu nhp khéc nm 2012 va ‘khong duge chuyén ‘s6 dur quy sang nm sau sir dung. Theo 4, Ngan hang da hoan nhap s6 dur dy phong tro cp théi vige. Vie thay doi chinh sich ké toan nay duge 4p dung phi hoi t6 tir nam 2012. Quy khen thudng, phic Igi Quy khen thudng, phic loi duge trich lip tir loi nhugn sau thué theo Nghi Quyét cba Dai héi ding CO dong. Quy khen tiring, phic Igi duge Ngdn hing sir dung theo myc dich quy dinh tai Nehi din s6 93/2017/ND-CP do Chinh phi ban hinh ngay 7 thang 8 nim 2017 (‘Nghi dinh 93”), Vin va cde quy Cé phiéu pho thing Cé phiéu phé théng duge phan loai la vn chit so hifu, Cac chi phi phat sinh lién quan true tigp t6i vige phat hanh cé phiéu phé théng duge ghi nhin 14 mt khoan gidm trir vao thing dur von 6 phan trong von chi sé how. Théing dw vén c6 phan Khi nhan duge vin tir cc e& dong, phn chénb Iéch gitta gi phét hanh va ménh gi cia e6 phiéu duge ‘ghi nhdn vio thing du vén cé phan trong von chil sé hitu. C6 phiéu quo ‘Trude ngiy 1 thang 1 nim 2021, khi mua lai cé phiéu d& duge ghi nhdn la vn chii sé hitu, gid tr khoén thanh todn bao gdm cde chi phi lién quan true tiép, trir di thué, duge ghi gidm vao ‘vén cha sé hiu. CO phiéu da mua Iai duge phan logi la cé phiu qu trong phan vén chu sé hitu. Khi cé phiéu quy duge ban ra sau 46 (phat hanh lai), gié von cia cd phiéu phat hanh lai duge xée dinh theo phuong phap binh quan gia quyén. Chénh Iéch gitta gid tri khoan nhgn duge va gi vin cia cb phiéu phat hanh lai duoc trinh bay trong thing dur von c6 phan. ‘Tir ngay 1 thdng 1 nim 2021, 06 phiéu quy chi duge ghi nhjin 46i v6i vige mua Iai cdc c6 phiéu Ié phat sinh khi phat hanh cb phiéu dé tra c6 tite hod phat hanh c6 phi tirnguén vén chu sé hiru theo phuong a We\ ep SBS&e say (iv) © @ ji) Gil) (wy) [Ngiin hing Thurong mai Cé phn Ngoai thuung Vigt Miu Bosa/TCTD 198 Trin Quang Khai, Quin Hoan Kiém, Ha NOt (Baa hinh theo Thing te 4922014/TT-NHNN “Thuyét minh bio cdo ti chinh riéng git nign 49 cho giai nga 31 thing 12 nim 2014 cia oan tr ngty 1/1/2022 dén nghy 31/3/2022 (tgp theo) ‘dng abc Ngan hing Nha mate Viet Nam) 4n da duge théng qua, hodc mua Iai cé phiéu 16 1é theo yéur cdu cita cd dng. Cé phiéu lé la c6 phiéu dai ign cho phan von cd phan hinh thinh do g6p cdc phan lé cé phan chia theo ti 1g cho nha du tu. Trong tit ca cdc trong hop khéc, khi mua lai cd phiéu ma trudc 46 di duge ghi nhén 1a vin chi sé hiru, ménh gid cita céc cd phiéu mua lai phai duge ghi gidm trir vio von c6 phin. Chénh lgch gitta ménh gia ciia 6 phiéu mua lai va gia tri khodn thanh ton bao gdm cdc chi phi lign quan truc tiép, trir di ‘thué, duge ghi nan vio thiing du vén cé phan. ‘Thay ddi chinh sach ké todn nay durge Sp dung phi hoi t6 tir ngay 1 thing 1 nam 2021 do céc thay d3i trong cée quy dinh phap lust ap dung 46i véi vige mua lai cb phiéu. Clic qui dee trit Cie quy dy trir duge sir dung cho cée myc dich cy thé va duge trich tir loi nhudn sau thué cia Ngan hang dua trén céc ty’ 1é quy dinh theo trinh ty sau: © Quy dy trir bé sung vén didu 1é: 5% loi nhugn sau thué, t6i da khong vurgt qua von diéu 1 cia Ngan hang. ‘© Quy dy phing tai chinh: 10% loi nhugn sau thué. Theo Nehi dinh s6 $7/2012/ND-CP do Chinh phi ban hanh ngay 20 thang 7 nim 2012 (“Nehj dinh 57"), mite t6i da cia quY dir phong tai chinh 1a 25% vén diéu Ié cua Ngan hing. Theo Nghi dinh s6 93/2017/ND-CP do Chinh phii ban hanh ngay 7 thang 8 nim 2017 thay thé Nghj dinh 57, khéng c6 quy dinh vé mire t6i da nay. * Quy dau tu phat trién va cdc quy khée: trich lép theo quyét dinh cla Dai hdi ddng Cé dong va phd. hop v6i cée quy dinh cia phap luit Phan Igi nhugn cn Iai sau khi trir cfc khodn trich lap cée quy néi trén va chia c6 tire cho o6 dong duuge ghi vao Igi nhugn dé lai cia Ngan hang. Doanh thu va chi phi ‘Thu nhdp lai va chi phi lai ‘Ngfin hang ghi nhén thu nhgp lai theo phuong phap dy thu 46i véi lai cla du ng duge phin loai vio Nhém 1-No di tiéu chudn duge trinh bay tai Thuyét minh 2(g). Lai chua thu phat sinh tir cfc khodn ng urge gitt nguyén Nhém 1 - Ng dit tigu chun do thyc hign chinh sich eta Nha nude va Iai chya thu phat sinh tir cdc khoan ng durge phan loai tir Nhém 2 dén Nhém 5 duge ghi nhén vao béo co két qua hoat

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