—_= EY Samar Berea Phanca Tver Fo see soe 2280 amass Hoehne 80 Vena soning wor ‘Sbinam cu: 61274859 58608713H BAO CAO KIEM TOAN BOC LAP Kinh gui: Cac eb dong Ngan hang Thuong mai Cé phan Vigt Nam Thuong Tin CChang ti da kiém toan bao cdo ti chinh hop nhat Kem theo cia Ngdn hang Thuong mai CB phan Viet Nam Thuong Tin ‘Ngan hang") va céng ty eon dugc lap vao ngay 20 théng 3 ndm 2017 va duoc tinh bay tu trang 6 dén trang 68, bao gdm bang cn db ké todn hop nhat vao ngay 31 thang 12 nam 2016, bao cao két qué hoat déng kinh doanh hop nhét va bao cdo vu chuyén tién té hop nhat cho nam tai ‘chinh két thc cling ngay va cdc thuyét minh bao cao tai chinh hyp nhat kém theo. Trach nhiém cia Ban Téng Giam dbo Ban Ting Giam dBc Ngan hang chi teach nhiém lp va trinh bay trung thy va hop lj bao cdo ta chin hop nndt theo ede Chun myc ké toan Viet Nam, He théng ké toan cdc TS chire Tin dng Viet Nam va tuan thi cdc quy inh cua Ngan hang Nha nuoc Viet Nam va céc quy dinh php ly cb lién quan dén vige lp vain bay bao ce ac napa va chi rach nim vé Wim sod BO ma Ban Téng Gin kc xae dinh la cn thiét d& dm bao vee lap vatrinh Bay bao cao tai chinh hap nhat Khong cé sai sot trong yéu do gian lan hoae nhém ln Trach nhiém cia Kiém togn vién ‘Trach nhigm ova ching 16 la dua ra j kién vé bdo cdo tai chinh hop nhat dva trén két qua cila cube idm toan, Ching 618 tién Ranh kibm toan theo cc Chuén myc kiém toa Viet Nam. Cac chudn muc ny yeu edu chung toi tan thd chudn migc va cac quy dinh vé dao dire nghé nghiép, ap ké hoach va thy hin cudc kiém toan 8 dat duge sy dam bao hop ly ve viéc lieu bao cao tai chinh hop nhét cla [Ngan hang va cOng ty con €9 cén sai sot trong yeu hay khong. Cong viee kiém toan bao gém thue hin cdc thd tye nhim thu thap edc bang ching kibm toan v8 cdc 36 lieu va thuyét minh trén bdo edo tai chinh hop nhat. Cac thi tuc kiém tean duvgc lya chon dua trén x@t dosn cla kiém toan vign, bao gdm anh gia rl ro cd sai s6t trong yéu trong bao cao tai chinh hop ‘nhat do gian lan node nhm in, Knithuc hign dah gid cdc Ui ro nay, kiém tod vién d8 xem xét kiém Soat ni D6 eda Ngan hang va c&ng ty con ign quan dén viéc Isp va trinh bay bdo edo tal chinh hop ‘nndttrung thye, hop ly nham thit ké cae thd tye kiém todn phi hop vei tinh hinh thyc t6,tuy nin khong nham muc dich dua ray kién vé higu qua cia kiém soat noi bd cla Ngan hang va céng ty con, ‘Cong viec kiém toan cing bao gém danh gia tinh thich hop cla cac chinh sach ké toan dugc ap dung va tinh hep ij cla cae ude tinh ké toan cua Ban Téng Giém déc cing nhu danh gi vie tinh bay ting thé bao co ta chinh hop nha {cng tin wg rng ce bing chang kik ton ma ching 168 hu thap dg Ay 4 v8 ich hap dé lam co 86 cho y kién kiém toan cia ching to Y kién eda Kiém toan vién ‘Theo ¥ kién cia ching t6i, bao cdo tai chinh hop nhat da phan anh trung thye va hop ly, trén c&c khia ‘canh trong yéu, tinh hinh tai chinh hop nhat cua Ngan hang va cong ty con vao ngay 31 thang 12 nam 2016, cng nhu két qua hoat déng kinh doann hop nt va tinh hinh lu chuyén tn t& hop nht cho nam tai chinh két thuc cuing ngay phi hyp voi céc Chuan myc ké toan Viet Nam, Hé théng ké toan cac {8 cue tin dung Viet Nam va tuan thi cae quy dinh cua Ngan hang Nha nude Viet Nam va céc quy dinh phap Ij 6 lién quan dén vigc lap va trinh bay 6&0 cdo tai chinh hop nat= EY Buleinga better working word Van a can nhdn manh Nhu due 48 cép trong Thuyét minh 36 8.1 va Thuyét minh sé 13.2, bao gdm trong nhom ne” ad tieu cchuan cia Ngan hang tai ngay 31 thang 12 nam 2016 la mot s6 khodn cho vay knach hang d8 duoc Ngan hang Nha nue chap thun cho co edu lava gir nguyen nhém ng theo Céng van cia Ng&n hang Nha nu6e vao ng@y 1 thang 12 nam 2016. Cac khoan ng nay duge cdm cb bang cb phiéu da duoe niém yét ca mét td chic tin dung khac va dang dugc phong tea béi Ngan hang Nha nec dé cho xi Wy. Vin a8 khac Bao cdo tai chinh hop nhat ca Ngan hang va cong ty con cho nam tai chinh két thac ngay 31 théng 12 nam 2015 48 duge doanh nghiep kiém toan Khac kiém toan va doanh nghigp kiém toan nay 68 dua ra /kibn chp nhan toan phan vé bao edo i chin hop nhat nay vao ngay 16 thang 4 nam 2016. Vofigoc Minh Kigm toan vien 86 Gidy CNDKHN kibm toan: 2105-2013-004-1 ‘Thanh phé HO Chi Minh, Viet Nam Ng@y 20 thang 3 nam 2017Ngan hang Thuong mai Cd phan Viét Nam Thuong Tin BANG CAN B01 KE TOAN HOP NHAT tai ngay 31 thang 12 nam 2016 TAISAN Tibn mat Tidn gui tai Ngan hang Nha nuse Vigt Nam Tibn giti tai va cho vay cac td cha tin dung (*TCTD”) khée Tién gb tal cée TOTD khde Cho vay cae TCTD khéc Cho vay khach hang Cho vay khach hang Dy phéng riiro cho vay khach hang Chong khoan dau tw ‘Chimng khodn dau tu sn sang dé ban Ghuing knoan dau tu gio dén ngay do han Dy phong rii ro ching khoan dau ty Gop vén, dau tw dai han ‘Bau tu dai han knac Dy phong gidm gia du ty dai han Tai san 06 ainh Tal sin ob dinh how hinh Nguyén gia tai san 06 dinh Hao mon tai sn 8 dinh Tai sin 6 di v6 hinh Nguyén gia ta san ob inh Hao mon ti san od dinh Bat dong san dau tu Nguyén gid BDSDT Hao mon BOSOT Tai san C6 knéc ‘Cac khodin phai thu (Cac khodin Iai, phi phi thu Tai sdn Co khac (Cac khodn dy phéng ri ro cho cée tai sén (66 noi bang kndc TONG TAISAN Thuyét ‘86.cudi nam ‘minh Trigu aéng 317.613 690.361 2.867.198 74 2.867.198 26.088.980 8 26.312.741 9 (226.761) 10 4.701.404 4.499.749 314,085 (112.730) 1.400 1400) 607.629 114 534.869 754,630 (219.761) 112 72.760 101.413, (28.653) 2 3.890 4.842 (952) 1.424.535 13.1 799.512 132 591.911 133 137.846 1a4 __(104734) 36.698.310 Bo2TcTD. 86 au nim Trey déng 294.204 40.508 5.821.440 3.992.375 1.829.085 21.875.679 2.046.389 (170.710) 4.700.429 1.369.024 462.200 (130.795) 1.400 1.400 592.664 524.742 698.222 (173,480) 67.922 94.877 (26.955) 6.966 7.942 (976) 2.197.414 1.473.108 748.798 77878 (100.169) 33.030.704 ce eaeNgan hang Thong mai Cé phan Viét Nam Thuong Tin BANG CAN 801 KE TOAN HOP NHAT (tiép theo) BoTcTD tai ngay 31 thang 12 nam 2016 Thuyét $6 cui nim 86 du nam ‘minh Trigu dng Tribu aéng Ng PHAI TRA ac khodn ng Ngan hang Nha nude “ 16877 2.287 Tn gui va vay cde TOTD inde 2.779.258, 3.757.086 ‘Tién gli ola céc TCTO knde 154 279.258 3625716 Vay ede TOTD khde 182 Z 431.340 Tidn gi cua khach hang 16 30.182.134 25.994.883 Cie c6ng cy tal chinh phai sinh va cae khoan ng tai chinh khac 5.602 4.300 Cae khoan ng khac 647.819 524.529 (Cac khodin ii, phi phai tr 174 534.138 408.079 Cac khodin phaitré va c6ng no knac 172 113.681 116.450 TONG NO PHAITRA 3.631.490 30,280,025 VON CHU SO HOU Vén ¢6 phin 9 3.249.000 3.000.000 uy dy tro 19 79.859 79.859 Lb uy ké 19 (329.180) TONG VON CHU SO HOU 2.750.679 TONG NQ'PHAI TRA VA VON CHU SO HOU 36.698.310 33.030.704Ngan hang Thuong mai C& phan Viét Nam Thuong Tin BANG CAN 801 KE TOAN HOP NHAT (tip theo) B02TCTD tai ngay 31 thang 12 nam 2016 CAC CHI TIEU NGOAI BANG CAN 801 KE TOAN HOP NHAT Thuyét $6 cudi nim sb adu nim ‘minh Trigu déng Tru aéng Béo linh vay vén 312 2.835 2 Gam két giao dich hi doa Bt 2.456.985 73.338 : = Cam két mua ngoei te 678.270 36.669 7 ~ Cam két ban ngoai t6 88.636 36.669 = Cam két giao dich oan ai 1.690.079 - ‘Cam két trong nghiép vy LIC 312 105.070 202.654 Bao lanh khac 312 1.488.554 826.465 Téng cong ae ee Nguoi ido: a Ong BS Thanh Lap ing L8 Hing Cudng Ké toan Téng hop Ké toan Truéng ‘Thanh phé Hd Chi Minh, Viet Nam Ngay 20 thang 3 nam 2017Ngan hang Thuong mai Cé phan Viét Nam Thuong Tin BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT BoaTcTD ccho nam tai chin két thuc ngay 31 thang 12 nam 2016 Thuyét Nam nay Nam true ‘minh Tribu dng Treu déng ‘Thu nhdp Iai va ede khodn thu nhép twong ty 21 2.116.874 1.598.678 CChi phi lai va cc chi phi tong ty 2 (1.656.034) (1.353.946) Thu nhgp tal thuan 460.840 244.732 Thu nh@p tir hoat dng dich vu 11,591 8.142 Chi phi hoat dong dich vy (8.839) (5.415) Lai thuan tir hogt dong dich vu 2 2.782 2727 LLai{8) thudn ti hogt dong kinh doanh goal héi 2 31.845 (3.958) Lai thuan tir mua ban ching khodn duty 25 53.021 37a7t ‘Thu nhap ti hoat dong kha 170.424 170.413, Chi phi hoat 66ng khac (1.017) (6.117) Lai thudn tir hoat dong khac 26 169.407 114.296 Thu nhép tir gop vén, mua cb phan : 8.295 TONG THU NHAP HOAT BONG 717.865 403.863, Chi phi cho nhan vign (253.890) (193.850) Chi phi kd (48.541) (42.282) Chi phi hoat dong khac (271.312) (202.084) TONG CHI PHI HOAT BONG a (573.743) (438.216) Ligi nhugni() thuan tir hogt dng kinh doanh truée chi phi dy phéng ri ro tin ‘dung 144.122 (24.353) Chi phi dy phdng ru ro tin dung 9 (74.485) (90.397) TONG LOI NHUAN/(LO) TRUOC THUE 37 (124.750) CChi phi thué thu nhép doanh nghigp hign hanh 18.1. (2.496) (1.874) LOI NHUAN/(LO) SAU THUE 67.444 (126.324) Lai(18) co ban trén ob phigu (VND) 20 22.366 (42.108) Nguoi le: Ngu@i kibm soat Q “ . Ong DS Thanh Lap Ong LE Hing Cueng ké toan Téng hop Ké toan Truong ‘Thanh phé Hé Chi Minh, Viet Nam Ngay 20 thang 3 nam 2017Ngan hang Thuong mai Cé phan Viét Nam Thuong Tin BAO CAO LUU CHUYEN TIEN TE HOP NHAT BoatcTD. cho nam tai chinh két thuc ngay 31 thang 12 nam 2016 Thuyét Nam nay Nam truéc ‘minh Trigu aéng Tripu aéng LUU CHUYEN TIEN TU HOAT BONG KINH DOANH ‘Thu nhép lai va cdc Khodn thu nhap tong ty han duoc 2.271.761 1.304.937 (Chi phi lai va cc chi phi twong ty 0 tra (1.528.875) (1.108.434) ‘Thu nhap tir hoat dong dich vy nhan duoc 23 2.782 2727 ‘Chenh léch sé tién thy thulthye chi) ti hoat ‘ong kinh doanh chiing khoan, vang bac, nngoai te 48.367 (3.958) Thu nhép khac 13.590 40.801 Tién thu cdc khodn ng da durge xij x6a, bu dp bing nguén dy phong ri ro 26 9.980 8.140 Tién chi tr cho nan vien va hoat dong quan Iy, cong vy (492.885) (427.832) Tién thué thu nhap thye ndp trong nam 18 (20) (1.574) Luu chuyén tién thuan tir hoat dgng kinh doanh truée nhing thay déi vé tal san va von Iwu dong 323.570 (185.193) hing thay d6i vé tai sin hoat dong Gidmi/(tang) cac khodi tin gh tai va cho vay ac TCTD kha 1.829.065 (1.829.085) ‘Tang cae khodn vé kinh doanh ching khon (2.982.610) (673.882) ‘Tang cae khodin cho vay khéich hang (4.286.352) (10.751.846) iam ngudn dr prong a8 bu dp én tb ote kenodn tin dung, ching Knoan, dau tu daihan 9 7 (12378) Gidm kndc vé tai sén hoat dong 742.234 100.659 Nhang thay 461 v8 ng pha tra host dong “Tang ea khoan no NHN 14.420 2.287 (Giémytang cc khodin tién gb, tikn vay c&e TeTD (97.798) 1.879.719 Taing tn gb cla khach hang 4.187.251 12338.193 ‘Tang ca cOng cy tai chinh phai sinh va céc khodn ng tai chinh kha 4.302 4.300 (Gidmyitang khdc v8 cong ng host dong (24.989) 101.963 Chi tr eae quy (2.642) ' Luu chuyén tidn thudn (sir dyng vaoytir hhoat dong kinh doanh (1.480.907) 4.089.308 LUU CHUYEN TIEN TU HOAT DONG pAUTU Mua sm tai sén ob ginh 133 (53.283) (77873) Tién thu tr thanh Wy, nhuwong ban tai san ob inh 175 427.082 Tien thu ti thanh ly, nhuzong ban bat dong sén gdute 3.100 2 Tién thu od tic va lei nhuan duge chia tu cae kkhoan du tu, g6p vén dai han : 8.205 Luu chuyén tidn thudn (sir dung vaoytir oat dong dau tw 10Ngan hang Thuong mai Cé phan Viét Nam Thuong Tin BAO CAO LUU CHUYEN TIEN TE HOP NHAT (tiép theo) ‘cho nam tai chinh két thic ngay 31 thang 12 nam 2016 Thuyét Nam nay ‘minh Trigu aéng LUU CHUYEN TIEN TU HOAT DONG TAICHINH Thu tu tang vén o8 phn 194 Luu chuyén tién tir hoat dong tai chinh Luu chuyén tién thud trong nam (951.915) Tidn va cfc khoan tong dung tién dau nam 25 haar eaT: Tién va eée khoan tong duong tién eubi nim 28 3.875.472 Nguoi lap: Nowa’ kidm soat: bal Bo4rTCTD. Naim trde Trigu aéng 4.427.409 Ong BS Thanh Lap Ké oan Téng hop. Thanh phd H Chi Minh, Viet Nam Ngay 20 thang 3 nam 2017 1" Ong Lé Hung Cuéng Ké toan Truéng