VIETINBANK CONSOLIDATED STATEMENT OF FINANCIAL POSITION VIETCOMBANK CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As at 31 December 2022 As at 31 December 2022

NO. ITEMS Notes Closing balance Opening balance NO. ITEMS Closing balance Opening balance
A. ASSETS 5 A ASSETS
I. Cash, gold and gemstones 6 11,066,956 11,330,659 I. Cash, gold and gemstones 18,348,534 18,011,766
II. Balaces with the State Bank of Vietnam 7 29,727,110 23,383,443 II. Balaces with the State Bank 92,557,809 22,506,711
III. Placements with and loans to other credit institutions 242,431,953 149,316,646 III. Placements with and loans to other credit institutions 313,637,444 225,811,765
1 Placements with other credit insitutions 222,454,660 129,799,364 1 Placements with other credit insitutions 283,727,719 181,036,981
2 Loans to other credit institutions 19,977,293 19,517,282 2 Loans to other credit institutions 40,749,725 48,727,565
IV. Trading securities 8 1,406,183 2,475,309 3 Provisions for balances with and loans to ther credit institutions (10,840,000) (3,952,781)
1 Trading securities 1,622,967 2,522,807 IV. Trading securities 1,499,687 2,799,649
2 Provisions for impairment of trading securities (216,784) (47,498) 1 Trading securities 1,543,575 2,856,082
V. Derivative financial instruments and other financial assets 9 3,058,727 1,454,790 2 Provisions for loans to customers (43,888) (56,433)
VI. Loans to customers 1,245,057,876 1,104,872,665 V. Derivative and other financial assets 156,515 303,202
1 Loans to customers 10 1,274,821,709 1,130,667,767 VI. Loans to customers 1,120,286,832 935,009,671
2 Provisions for credit losses of loans to customers 11 (29,763,833) (25,795,102) 1 Loans to customers 1,145,066,250 960,749,955
VII. Investment securities 12 180,312,848 177,544,548 2 Provisions for loans to customers (24,779,418) (25,740,284)
1 Available-for-sale investment securities 12.1 178,685,028 174,973,469 VIII. Investment securities 196,171,213 170,596,896
2 Held-to-maturity investment securities 12.2 1,696,778 2,696,832 1 Available-for-sale investment securities 100,739,670 71,114,698
3 Provisions for impairment of investment securities 12.4 (68,958) (125,753) 2 Held-to-maturity investment securities 95,513,376 99,657,595
VIII. Capital contribution, long-term investments 13 3,519,441 3,290,027 3 Provisions for investment securities (81,833) (175,397)
1 Investment in joint ventures 13.1 3,303,160 3,073,356 IX. Capital contribution, long-term investments 2,193,535 2,346,176
2 Other long-term investments 234,462 240,662 2 Investment in joint-ventures 771,075 748,895
3 Provision for impairment of long-term investments (18,181) (23,991) 3 Investment in associates 11,314 10,820
IX. Fixed assets 10,202,191 10,496,152 4 Other long-term investments 1,529,145 1,661,461
1 Tangible fixed assets 14 6,047,480 6,192,822 5 Provision for impairment of long-term investments (117,999) (75,000)
a. Cost 16,190,830 15,773,302 X. Fixed assets 7,985,400 8,636,306
b. Accumulated depreciation (10,143,350) (9,580,480) 1 Tangible fixed assets 5,170,083 5,562,887
2 Intangible assets 15 4,154,711 4,303,330 a Cost 13,950,174 13,736,855
a. Cost 6,779,297 6,627,694 b Accumulated depreciation (8,780,091) (8,173,968)
b. Accumulated amortisation (2,624,586) (2,324,364) 3 Intangible assets 2,815,317 3,073,419
X. Other assets 16 81,646,479 47,423,159 a Cost 4,789,089 4,622,229
1 Other receivables 16.1 65,993,812 34,233,578 b Accumulated amortisation (1,973,772) (1,548,810)
2 Interest and fee receivables 12,399,295 9,856,571 XII. Other assets 60,978,201 28,964,117
3 Deffered tax assets 338 1 Receivables 24,483,406 15,803,945
4 Other assets 16.2 3,314,998 3,403,230 2 Accrued interest and fee receivables 9,209,121 7,147,524
5 Provision for impairment of other assets 16.3 (61,626) (70,558) 3 Deffered tax assets 958,065 349
TOTAL ASSET 1,808,429,764 1,531,587,398 4 Other assets 26,339,829 6,016,319
5 Provision for other assets (12,220) (4,020)
TOTAL ASSETS 1,813,815,170 1,414,986,259

B. LIABILITIES AND OWNER'S EQUITY B. LIABILITIES AND OWNER'S EQUITY

I. Borrowings from the Government and the SBV 104,779,302 33,294,404 I. Ammounts due to the Government and the State Banks 67,314,816 9,468,116
1 Deposits and borrowings from the Government and the SBV 104,779,302 33,294,404 1 Ammounts due to the Government and the State Banks 67,314,816 9,468,116
II. Deposits and borrowings from other credit institutions 209,429,843 138,833,846 II. Deposits and borrowings from other credit institutions 232,510,850 109,757,777
1 Deposits from other credit institutions 139,932,528 33,670,804 1 Deposits from other credit institutions 222,040,585 104,043,817
2 Borrowings from other credit institutions 69,497,315 105,163,042 2 Borrowings from other credit institutions 10,470,265 5,713,960
III. Deposits from customers 1,249,176,034 1,161,848,113 III. Customer deposits 1,243,468,471 1,135,323,913
IV. Grants, trusted funds and borrowings where the Bank bears risks 2,392,201 2,527,930 V. Fund for finance, entrusted investments and entrusted loans 3,298 7,707
V. Valuable papers issued 91,370,419 64,496,785 VI. Valuable papers issued 25,337,894 17,387,747
VI. Other liabilities 43,114,308 36,936,809 VII. Other liabilities 109,533,756 33,854,570
1 Accrued fee and interest expenses 21,587,660 16,867,319 1 Accrued interest and fee payables 12,485,332 9,326,371
2 Deffered tax liabilities 112 3 Other liabilities 97,048,424 24,528,199
3 Other payables and liabilities 20,487,746 19,015,117 TOTAL LIABILITIES 1,678,169,085 1,305,799,830
4 Other provisions 1,038,790 1,054,373 VIII Shareholder's equity
TOTAL LIABILITIES 1,700,262,107 1,437,937,887 1 Capital 53,130,392 42,428,821
VII. Capital and reserves 108,167,657 93,649,511 a Charter capital 47,325,166 37,088,774
1 Contributed capital 57,868,215 57,548,112 c Share premium 4,995,389 4,995,389
a Charter capital 48,057,506 48,057,506 g Other capital 809,837 344,658
b Share premium 8,974,677 8,974,698 2 Reserved 22,556,958 18,173,068
c Other capital 836,032 515,908 3 Foreign exchange differences (863,071) (5,109)
2 Reserves 16,074,632 13,673,265 4 Retained earnings 60,733,423 48,502,536
3 Foreign exchange reserves 120,993 245,231 a Previous years' retained earnings 37,607,427 31,826,451
4 Retained earnings 33,364,370 21,488,131 b Current years' retained earnings 23,125,996 16,676,085
5 Non-controlling interests 739,447 694,772 6 Non-controlling interest 88,383 87,113
TOTAL LIABILITIES AND OWNER'S EQUITY 1,808,429,764 1,531,587,398 TOTAL SHAREHOLDER'S EQUITY 135,646,085 109,186,429
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY 1,813,815,170 1,414,986,259

Profitability 2022 Profitability 2022

NIM 2.94% NIM 2.98%

ROA 1.30% ROA 0.94%

ROE 16.80% ROE 19.10%
CCASA 19.80% CASA 18.40%
TOI (bil.) 64,117 TOI (bil.) 69,539

Profitability 2022
NIM 3.39%

ROA 1.85%
ROE 24.44%
CASA 33.1%
TOI (bil.) 68,083