Báo cáo tài chính ngân hàng thương mại cổ phần á châu 1678387316

Ngan hang ThU'O'ng m~i C6 ph~n A Chau Bao cao tai chfnh rieng cho nam tai chfnh ket thuc 31 thang 12 nam 2022 NGAN HANG THU'O'NG M~I CO PHAN A CHAU BAO cAo TAI CHINH RIENG CHON.AMT.AI CHINH Kl:T THUC NG.AV 31 THANG 12 N.AM 2022 NQIDUNG , ; ~ I TRANG C \ Thong tin ve Ngan hang Bao cao cua Ban Tong Giam d6c Bao cao kii§m toan doc 1$p Bao cao tinh h1nh tai chfnh rieng (Mau B02/TCTD ban hanh theo Thong tU' s6 49/2014/TT-NHNN 31 thang 12 nam 2014 va da dU'Q'C sua doi, bo sung bai Thong tU' s6 27/2021/TT-NHNN 31 thang 12 nam 2021 ("Mau B02/TCTD")) Bao cao kt§t qua hoc;1t dong rieng (Mau B03/TCTD ban hanh theo Thong tU' s6 49/2014/TT-NHNN 31 thang 12 nam 2014 va da dU'Q'C sua doi, bo sung bai Thong tU' s6 27/2021 /TT-NHNN 31 thang 12 nam 2021 ("Mau B03/TCTD")) Bao cao IU'u chuyi§n tien te rieng (Mau B04/TCTD ban hanh theo Thong tU' s6 49/2014/TT-NHNN 31 thang 12 nam 2014 va da dU'Q'C sua doi, bo sung bai Thong tU' s6 27/2021/TT-NHNN 31 thang 12 nam 2021 ("Mau B04/TCTD")) Thuyt§t minh bao cao tai chfnh rieng (Mau B05/TCTD ban hanh theo Thong tU' s6 49/2014/TTNHNN 31 thang 12 nam 2014 va da dU'Q'C sua doi, bo sung bai Thong tU' s6 27/2021/TTNHNN 31 thang 12 nam 2021 ("Mau B05/TCTD")) 11 I ~ NGAN HANG THU'O'NG M~I CO PHAN A CHAU THONG TIN V~ NGAN HANG Giay phep ho~t d9ng Ngan hang 86 91/GP-NHNN 19 thang nam 2018 Giay phep ho,;1t dong cua Ngan hang Ngan hang Nha nU'&c Vi$t Nam cap Theo giay phep ho,;1t dong, Ngan hang c6 th6'i h,;1n ho,;1t dong la 50 tll' 24 thang nam 1993 nam ke Giay chll'ng nh~n dang doanh nghi~p H{li d6ng Quan trj ky 86 0301452948 cap 19 thang nam 1993 Giay chung nh$n dang ky doanh nghi$p da dU'Q'C diE§u chTnh nhiE§u Ian va Ian diE§u chTnh gan nhat la vao thang nam 2022 Giay chung nh$n dang ky doanh nghi$p Ian dau va diE§u chTnh dU'Q'C cap bai 86' Ke ho,;1ch va £)au tU' Thanh ph6 H6 Chf Minh Ong Tran Hung Huy Ong Nguyen Thanh Long Ong Dominic Timothy Charles Scriven Ba E)inh Thi Hoa Ba 0~ng Thu Thuy Ong 8am Van Tuan Ong Hiep Van Vo Ong Huang Yuan Chiang Ban T6ng Giam d6c Ong TLI' Tien Phat Ong 0o Minh Toan Ong 8am Van Tuan Ong Bui Tan Tai Ong Nguyen 0uc Thai Han Ba Nguyen Thi Hai Ba Nguyen Thi Tuyet Van Ong Nguyen Van Hoa Ba Nguyen Ngoc NhU' Uyen Ong Nguyen Kh~c Nguy$n Ong Ngo Tan Long Ban Kiflm soat Ngu,6'i d~i di~n theo phap lu~t Chu tich Ph6 Chu tich Thanh vien (den 29 thang nam 2022) Thanh vien Thanh vien Thanh vien Thanh vien doc I$p Thanh vien doc I$p T6ng Giam d6c (tll' 14 thang nam 2022} Ph6 T6ng Giam d6c (den 13 thang nam 2022) T6ng Giam d6c (den 13 thang nam 2022) Ph6 T6ng Giam d6c Ph6 T6ng Giam d6c Ph6 T6ng Giam d6c Ph6 T6ng Giam d6c Ph6 T6ng Giam d6c Ph6 T6ng Giam d6c Ph6 T6ng Giam d6c (den 31 thang 10 nam 2022} Ph6 T6ng Giam d6c (tll' 15 thang nam 2022} Ph6 T6ng Giam d6c (tll' 12 thang nam 2023) Ong Huynh Nghia Hi$p Ba Hoang Ngan Ba Phung Thi T6t Ba Nguyen Thi Minh Lan TrU'ang ban Thanh vien chuyen trach Thanh vien Thanh vien chuyen trach Ong TLI' Tien Phat T6ng Giam d6c (tll' 14 thang nam 2022) T6ng Giam d6c (den 13 thang nam 2022} Ong 0o Minh Toan Trt.i s6' chfnh 442 Nguyen Thi Minh Khai, PhU'6'ng 5, Qu$n 3, TP H6 Chf Minh, Vi$t Nam Kiflm toan vien Cong ty TNHH KPMG (Vi$t Nam) HI N1 K NGAN HANG THU'O'NG M~I CO PHAN A CHAU BAO CAO C0A BAN TONG GIAM E>OC TRACH NHIEM C0A BAN TONG GIAM E>OC NGAN HANG THU'O'NG MAI CO PHAN A CHAU E>OI VO'I BAO CAO TAI CHINH RIENG IH fY Ban Tong Giam d6c cua Ngan hang Thll'ong mc;1i Co ph~n A Chau ("Ngan hang") chiu trach nhi$m 1$p bao cao tai chfnh rieng the hi$n trung thl)'C va hqp ly tlnh hlnh tai chfnh rieng cua Ngan hang tc;1i 31 thang 12 nam 2022 va ket qua hoc;3t d¢ng rieng va tlnh hlnh ILl'u chuyen tien t$ rieng cho nam tai chfnh ket thuc cung Trong vi$c soc;1n 1$p bao cao tai chfnh rieng nay, Ban Tong Giam d6c dll'Q'C yeu c~u phai: M • • • chn ll)'a cac chfnh sach ke toan phu hqp va ap d1,mg chung m¢t ca.ch nhat quan; thl)'c hi$n cac danh gia va Ll'&c tfnh m¢t ca.ch hqp ly va th$n trng; va soc;1n 1$p bao cao tai chfnh rieng tren co s6' Ngan hang hoc;1t d¢ng lien t1,1c trll' gia dinh Ngan hang hoc;3t d¢ng lien t1,1c la kh6ng phu hqp Ban Tong Giam d6c chiu trach nhi$m bao dam dmg cac so sach ke toan thfch hqp da dll'Q'C thiet 1$p va trl de the hi$n tlnh hlnh tai chfnh rieng cua Ngan hang v&i d¢ chfnh xac hqp ly tc;1i mi thai diem va de lam co s6' soc;3n 1$p bao cao tai chfnh rieng tuan thu theo che d¢ ke toan dll'Q'C trlnh bay 6' Thuyet minh s6 cua bao cao tai chfnh rieng Ban Tong Giam d6c cOng chju trach nhi$m d6i v&i vi$c bao v$ cac tai san cua Ngan hang va thl)'c hi$n cac bi$n phap hqp ly de ngan ngll'a va phat hi$n cac gian 1$n va cac vi phc;1m khac PHE ouveT BAO CAO T Al CHINH RIENG Theo day, t6i, TU' Tien Phat, thay m~t Ban Tong Giam d6c cua Ngan hang, phe duy$t bao cao tai chfnh rieng dfnh kem tll' trang den trang 85 Bao cao tai chfnh rieng the hi$n trung thl)'c va hqp ly tlnh hlnh tai chfnh rieng cua Ngan hang tc;1i 31 thang 12 nam 2022, cOng nhll' ket qua hoc;3t d¢ng rieng va tlnh hlnh ILl'u chuyen tien t$ rieng cho nam tai chfnh ket thuc cung phu hqp v&i cac Chulin ml)'c Ke toan Vi$t Nam, Che d¢ Ke toan Vi$t Nam va cac quy dinh phap ly c6 lien quan den vi$c 1$p va trlnh bay bao cao tai chfnh rieng ap d1,1ng cho cac to chuc tfn d1,1ng hoc;3t d¢ng tc;1i Vi$t Nam Ngll'O'i SU' d1,1ng bao cao tai chfnh rieng cua Ngan hang nen dc cung v&i bao cao tai chfnh hqp nhat cua Ngan hang va cac c6ng ty (gi chung la "T$p doan") cho nam tai chfnh ket thuc 31 thang 12 nam 2022 de c6 du thong tin ve tlnh hlnh tai chfnh, ket qua hoc;1t d¢ng va tlnh hlnh ILl'u chuyen tien t$ cua T$p doan d6c lc1- TU' Tien Phat Tong Giam d6► = NGÂN HÀNG THƯƠNG MẠI CỔ PHẦN Á CHÂU Ho TP Chf Minh, Vi$t Nam Ngay 28 thang nam 2023 Digitally signed by NGÂN HÀNG THƯƠNG MẠI CỔ PHẦN Á CHÂU DN: C=VN, S=HỒ CHÍ MINH, L=Quận 3, CN=NGÂN HÀNG THƯƠNG MẠI CỔ PHẦN Á CHÂU, OID.0.9.2342.19200300.100.1 1=MST:0301452948 Reason: I am the author of this document Location: your signing location here Date: 2023-03-09 08:47:34 Foxit Reader Version: 10.0.0 110 KPMG Limited Branch 10th Floor, Sun Wah Tower 115 Nguyen Hue Street, Ben Nghe Ward District 1, Ho Chi Minh City, Vietnam +84 (28) 3821 9266 I kpmg.com.vn BAO cAo KIEM TOAN E>QC L~P Kinh gll'i cac_C6 dong Ngan hang Thuiang m~i C6 phin A Chau Chung toi da kil§m toan bao cao tai chfnh rieng dfnh kem cua Ngan hang Thll'ang mc;1i C6 phan A Chau ("Ngan hang"), bao g6m bao cao tlnh hlnh tai chfnh rieng tc;1i 31 thang 12 nam 2022, bao cao ket qua hoc;1t d(>ng rieng va bao cao IU'u chuyl§n tien t$ rieng cho nam tai chfnh ket thuc cung va cac thuyet minh kem theo dU'Q'C Ban T6ng Giam d6c Ngan hang phe duy$t phat hanh vao 28 thang nam 2023, dU'Q'C trlnh bay tll' trang den trang 85 Trach nhi~m cua Ban T6ng Giam d6c Ban T6ng Giam d6c Ngan hang chiu trach nhi$m l~p va trlnh bay trun~ thl,l'c va hqp ly bao cao tai chfnh rieng theo cac Chulin ml,l'c Ke toan Vi$t Nam, Che dQ Ke toan Vi$t Nam ap d1.,mg cho cac t6 chuc tfn d1.,mg Ngan hang Nha nll'6'c Vi$t Nam ban hanh va cac quy dinh phap ly c6 lien quan den vi$c l~p va trlnh bay bao cao tai chfnh , va chju trach nhi$m ve kiE§m soat n(>i bQ ma Ban T6ng Giam d6c xac dinh la can thiet dE§ dam bao vi$c l~p bao cao tai chfnh rieng khong c6 sai s6t trc;mg yeu gian l~n hay nham Ian Trach nhi~m cua ki~m toan vien Trach nhi$m cua chung toi la dU'a ray kien ve bao cao tai chfnh rieng dl,l'a tren ket qua kil§m toan cua chung toi Chung toi da thl,l'c hi$n cong vi$c kiE§m toan theo cac Chulin ml,l'c Kil!m toan Vi$t Nam Cac chulin ml,l'c yeu cau chung toi tuan thu chulin ml,l'c va cac quy djnh ve dc;10 duc nghe nghi$p va l~p ke hoc;1ch va thl,l'C hi$n cu(>c kiE§m toan di§ dc;1t dU'Q'C Sl,I' dam bao hqp ly ve vi$c li$u bao cao tai chfnh rieng c6 sai s6t trQng yeu hay khong Cong vi$c kiE§m toan bao g6m vi$c thl,l'c hi$n cac thu tl,1c nham thu th$p cac bang chung kiE§m toan ve cac s6 li$u va cac thuyet minh bao cao tai chfnh Cac thu tl,lc dU'Q'C ll,l'a chQn dl,l'a tren xet doan cua kiE§m to~n vi~n, bao g6m danh gia rui ro c6 sai s6t trQng yeu bao cao tai chfnh gian l~n ho$c nham Ian Khi thl,l'c hi$n cac danh gia rui ro nay, kiem toan vien xem xet kil§m soat n(>i_bQ cu~ N~an hang lien q~an t6'i vi$c l~p va trlnh bay bao cao t~i chfnh trung thl,l'c va hqp ly nham thiet ke cac thu tl,lc kiem toan phu hqp v6'i tlnh hlnh thl,l'c te, nhien khong nham ml,lc dfch dU'a y kien ve hi$u qua cua kiE§m soat n(>i bQ cua Ngan hang Cong vi$c ki~m toan cOng bao g6m vi$c danh gia tfnh thfch hqp cua cac chfnh sach ke toan dU'Q'C ap dl,lng va tfnh hqp ly cua cac Ll'O'C tfnh ke toan cua Ban T6ng Giam d6c Ngan hang, cOng nhll' danh gia vi$c trlnh bay t6ng thE§ bao cao tai chfnh Chung toi tin rang cac bang chung kiE§m toan ma chung toi thu dU'Q'C la day du va thfch hqp lam CO' SO' cho y kien kil§m toan cua chung toi KPMG Limited Branch, a branch of KPMG Limited, a Vietnamese one member limited liability company and a member firm of the KPMG global organization or independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee All rights reserved Y ki~n cua ki~m toan vien Theo y ki~n cua chung t6i, bao cao tai chfnh rieng da phan anh trung thl,fc va hqp ly, tren cac khfa cc;1nh trng y~u, tlnh hlnh tai chfnh chU'a hqp nhat cua Ngan hang ThLI'ang mc;1i Co phan A Chau tc;1i 31 thang 12 nam 2022, k~t qua hoc;1t d(>ng chU'a hqp nhat va IU'u chuylm tien t$ chU'a hqp nhat cua Ngan hang cho nam tai chfnh k~t thuc cung ngay, phu hqp v6'i cac Chu~n ml,fc K~ toan Vi$t Nam, Ch~ d(> K~ toan Vi$t Nam ap dl,mg cho cac t& chll'c tfn dl,mg Ngan hang Nha nU'6'c Vi$t Nam ban hanh va cac quy dinh phap ly c6 lien quan d~n vi$c lc;1p va trlnh bay bao cao tai chfnh C Bao cao tai chfnh rieng cua Ngan hang cho nam tai chfnh k~t thuc 31 thang 12 nam 2021 dU'Q'C killm toan b&i m(>t c6ng ty killm toan khac va c6ng ty ki€lm toan da dU'a ray ki~n chap nhc;1n toan phan doi v6'i cac bao cao tai chfnh d6 bao cao ki€lm toan 24 thang nam 2022 Chi nhanh Cong ty TNHH KPMG ti[li Thanh ph6 H6 Chf Minh Vi$t Nam B, ,-,,,:.:F,:=i:=:;:;:::,- , n so: 22-01 -00352-23-1 Nelsonl"Ri'lA'Fifffll"ie z Casihan Giay Chll'ng nhc;1n Dang ky Hanh nghe Killm toan so 2225-2023-007-1 Ph6 T6ng Giam Tran 0lnh Vinh Giay Chll'ng nhc;1n Dang ky Hanh nghe Killm toan so 0339-2023-007-1 aoc Thanh H6 Chf Minh, 28 thang nam 2023 NGAN HANG THU'O'NG M~I CO PHAN A CHAU M~u 802/TCTD BAO cAo TINH HINH TAI CHINH RIENG Thuy~t minh A Tilli nga}' 31.12.2022 31.12.2021 Tri~u VND Tri~u VND TAI SAN Ti~n m~t, vang b~c, da quy 8.460.883 7.509.867 II Ti~n gll'i t~i Ngan hang Nha nU'6'c 13.657.531 32.349.574 Ill Ti~n gll'i va cho vay cac t6 ch(l,c tfn d1,mg khac 6.1 6.1 6.3 85.689.411 48.912.941 42.255.995 6.656.946 IV Ch(l,ng khoan kinh doanh Chll'ng khoan kinh doanh Dl,I' phong rui ro chll'ng khoan kinh doanh V TiE§n gui tc;1i cac to chll'c tfn dl,mg khac Cho vay cac to chLJ'c tfn dl,mg khac Dl,I' phong rui ro 81 311.460 4.427.951 (50.000) 644.059 10.584.641 7.1 7.4 644.059 10.620.680 (36,039) Cac cong Cl,! tai chfnh phai sinh va cac tai san tai chfnh khac 100.072 226.545 VI Cho vay khach hang Cho vay khach hang Dl,I' phong rui ro cho vay khach hang VIII Ch(l,ng khoan diu tU' Chll'ng khoan dau tLJ' s~n sang dE§ ban 10 10.1 10.1 10.4 Chll'ng khoan dau tll' giQ> den dao hc;1n Dl,I' phong rui ro chll'ng khoan dau tll' IX G6p vim, diu tU' dai h~n Oau tll' vao c6ng ty Oau tll' dai han khac Dl,I' phong gi~m gia dau tll' dai hc;1n X Tai san c6 djnh Tai san c6 dinh hO>u hlnh Nguyen gia tai san c6 dinh Hao mon tai san c6 dinh 12.1 Tai san c6 dinh v6 hlnh Nguyen gia tai san c6 dinh Hao mon tai san c6 dinh 12.2 a b XII Tai san C6 khac Cac khoan phai thu Cac khoan lai, phf phai thu Tai san thue thu nh$p doanh nghi$p hoan lc;1i Tai san C6 khac Cac khoan dl,I' phong rui ro cho cac tai san C6 nqi bang khac a b 11 11.2 11.3 11.4 13.1 13.2 13.3 13.4 405.441.889 350.188.909 410.153.319 355.908.308 (4,711.430) (5,719.399) 75.534.794 59.474.604 31.854.915 43.679.879 9.739.539 49.743.071 (8.006) 3.589.894 3.505.000 241.467 (156.573) 3.676.925 3.505.000 299.317 (127.392) 3.904.151 3.716.901 2.784.691 5.380.128 (2.595.437) 2.645.798 5.011.043 (2.365.245) 1.119.460 1.652.719 (533.259) 1.071.103 1.531.815 (460,712) 9.937.263 6.963.699 4.920.223 4.061.377 63.966 1.062.633 (170.936) 3.1 54.520 3.133.049 44.370 803.758 (171.998) 606.959.947 523.604.606 TONG TAI SAN Cac thuyet minh tll' trang 11 den trang 85 la mO'n vi: Tri~u VND Qua h~n T~i 31 thang 12 nam 2022 Taisan Ti~n m~t vang bac, da quy Ti~n gll'i tai Ngan hang Nha n1Y&c Ti~n gll'i va cho vay cac TCTD khac (i) Ch(mg khoan kinh doanh (i) Cac c6ng C\J tai chfnh phai sinh va cac tai san tai chfnh khac Cho vay khach hang (i) Chung khoan dau IIY (i) G6p v6n, dau IIY dai han (i) Tai san c6 djnh Tai san C6 khac (i) Tong tai san Khong chiu lai suat 8.460.883 12.657.646 50.000 644.059 100.072 3.578.691 174.891 12.661 3.746.467 3.904.151 9.933.308 3.753.582 39.509.247 Nng 8.460.883 13.657.531 85.739.411 644.059 100.072 410.153.319 75.534.794 3.746.467 3.904.151 10.108.199 612.048.886 505.876 67.318.830 415.754.187 60.188 44.202.621 21.860.815 549.702.517 Mll'c chenh nh~y cam v&i lai su.11 - n(>i bang Mll'c chenh nh~y cam v&i lai su.11 - ngo~i bang 3.753.582 - 17.648.432 (18.903.963) (68.677.490) 291.811.812 (115.973.360) (41.333.851) (75.935.996) 51.053.240 62.346.369 (18.903.963) T0ng mll'c chenh nh~y cam v&i lai su.it 3.753.582 (1.255.531) (68.677.490) 291.811.812 (115.973.360) (41.333.851) (75.935.996) 51.053.240 43.442.406 (i) Khoan m1,1c kh6ng tfnh d~n dl,I' phong rui ro 72 fl ~ j "", J ·- ~ ' • I II~ / o, \.Ch\\ NGAN HANG THU'O'NG M~I CO PHAN A CHAU Miu 805/TCTD THUY~T MINH BAO cAo T Al CHiNH RIENG CHO NAM TAI CHiNH K~T THUC NGAY 31 THANG 12 NAM 2022 LY ROI RO TAI CHiNH (ti~p theo) 43 QUAN (b) Rui ro thi tn.1'6'ng (ti~p theo) (i) Rui ro lai suat (tiep theo) 00'n vj: Tri~u VND Qua h~n T~i 31 thang 12 nam 2021 Taisan Tien m~t vang b~e da quy Tien gll'i t,;1i Ngan hang Nha nu6'e Tien gll'i va eho vay eae TCTD khae (i) Chll'ng khoan kinh doanh (i) Gae e6ng el,l tai ehinh phai sinh va eae tai san tai ehinh khae Cho vay khaeh hang (i) Chll'ng khoan dau tu (i) G6p v6n, dau tu dai h,;1n (i) Tai san e6 d!nh Tai san C6 khae (i) Khong ch!_u lai suiit DLP6'i thang T(l' thang d~n thang T(l' tren thang d~n thang Tw tren thang d~n 12 thang T(l' tren nam d~n nam Tren 5nam 7.509.867 32.349.574 30 798.437 18.053.504 61.000 3.173.280 326.231.810 20.007.710 3.377.609 1.811.691 349.1 98 6.679.738 263.362 50.887.298 33.971.717 344.285.314 20.007.710 5.189.300 7.028.936 51.211.660 27.340.957 101.190.356 22.853.516 98.205.774 64.945 1.266.656 78.295.990 926.271 40.640.282 62.068.636 999.026 26.621.762 21.121 2.403.340 10.620.680 226.545 2.505.339 175.916 103.883 3.804.317 716.901 6.959.781 T6ng c9ng 7.509.867 32.349.574 48.912.941 10.620.680 226.545 355.908.308 59.482.610 3.804.317 3.716.901 7.135.697 2.681.255 T6ngtaisan 65.291.548 NO' phai tra Ti~n gll'i va vay eae TCTD khae Tien gll'i eua khaeh hang V6n tai tr(?', uy thae dau tu, eho vay TCTD ehju rui ro Phat hanh giay e6 gia Gae khoan n9' khae 16.937.053 T6ng nQ' phai tra 16.937.053 128.531.313 121.124.235 79.562.646 42.565.579 88.690.398 2.424.461 ta 529.667.440 52.387.400 380.401.038 86.066 30.024.128 16.937.053 479.835.685 MU'c chenh nh~y cam v&i lai su~t - n9i bang MU'c chenh nh~y cam v6'i lai su/U - ngo~i bang 2.681.255 48.354.495 (17.113.188) (94,559.596) 223.161.079 (59.554.936) (37.376.279) (81.661.462) 48.787.199 49.831.755 (17.113.188) T6ng mU'c chenh nh~y cam v&i lai sulit 2.681.255 31.241.307 (94,559.596) 223.161.079 (59.554.936) (37.376.279) (81 661.462) 48.787.199 32.718.567 (i) Khoan m1,Je kh6ng tinh d~n dl,J' phong rui ro 73 / /,.::;, / : (J ) ~ \ r-> ,I NGAN HANG THU'O'NG M~I CO PHAN A CHAU M~u 805/TCTD THUYET MINH BAO cAo TAI CHINH RIENG CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2022 43 QUAN LY RUI RO TAI CHINH (ti~p theo) (b) Rui ro thj trlPang (ti~p theo) (i) Rui ro lai suat (tiep theo) Lai sucfit tren cac khoan m1,1c tien t¢ tc;ii ket thuc ky ke toan nhLI' sau: T~i 31 thang 12 nam 2022 DLF6'i thang Tll' thang dl!n 3thang Tll' tr~n thang den thang Tll' t~en thang den 12 thang Tll' tren nam dl!n nam Tren nam 0,05% (*) (*) (*) (*) (*) 0,00% · 9,00% 0,00% · 4,55% 4,07% · 11 ,00% 4,05% · 4,94% (*) (*) (*) (*) (*) (*) 5, 10% · 5,50% 4,47% · 29,00% 3,20% · 6,30% 3,39% · 23,00% 2,50% · 7,25% 6,00% · 15,00% 2,00% · 5,80% 3,79% · 20,31 % 3,00% -5,10% 3,70% · 29,19% 3,79% · 15,10% (*) (*) (*) (*) (*) 3,50% · 10,50% 2,90% · 5,50% 1,40% · 9,10% 0,00% 6,40% (*) (*) (*) (*) 0,00% · 6,80% 0,00% · 4,60% 7,10% · 8,70% 4,00% · 4,80% 6,30% 0,80% · 5,99% (*) (*) (*) (*) (*) (*) 0,00% · 1,00% 0,00% 0,00% · 6,00% 0,00% 0,00% · 10,50% 0,00% 0,00% · 10,80% 0,00% 0,00% · 10,50% 0,00% (*) (*) (*) (*) 3,78% · ,33% (*) (*) (*) (*) (*) (*) (*) 1,91 % (*) (*) (*) 4,00% · 10,50% 3,10% · 7,10% 7,35% · 8,50% Taisan Tien gll'i tc;ti Ngan hang Nha nLY&c • Ngogi t~ Tien gll'i va cho vay cac TCTD khac • VND • Ngogi t~ Cho vay khach hang • VND • Ngogi t~ Chll'ng khoan dau tLY • VND Ng phai tra Cac khoan nQ' Chfnh phu v a Ngan hang Nha nLY&c • VND Tien gll'i va vay cac TCTD khac • VND • Ngogi t~ T ien gll'i cua khach hang • VND ■ Ngogi t~ Von tai trQ', uy thac dau tll', cho vay TCTD chiu rui ro ■ VND • Ngogi t~ Phat hanh giay ta c6 gia ■ VND (*) Cac khoan m1,1c c6 so dLY bang kh6ng tc;ti ket thuc ky ke toan 74 \\v\ , , , , ·.; I ;_.;.- (*) (*) NGAN HANG THU'O'NG M~I CO PHAN A CHAU Miu BOSfTCTD THUYl:.T MINH BAO cAo TAI CHINH RIENG CHO NAM TAI CHINH KET THUC NG.AV 31 THANG 12 NAM 2022 43 QUAN LY ROI RO TAI CHINH (til}p theo) (b) Rui ro th! tnv6'ng (til}p theo) (i) Rtii ro /iii suat (tiep theo) Lai su~t tren cac khoan mt,1c tien tl;i t;;ii kif!t thuc ky kif! toan nhll' sau: T.,ii 31 thang 12 nam 2021 Tai san Ti€!n gll'i va cho vay cac TCTD khac •VNO • Ngo;;ii t~ Cho vay khach hang •VNO • Ng0c,i i t~ Chung khoan dau tlJ' •VNO NQ' phai tra Ti€!n gll'i va vay cac TCTD khac •VNO ■ Ngo;;ii t~ Ti€!n gll'i cua khach hang •VNO ■ Ngo;;ii t~ Von tai trQ', uy thac dau tlJ', cho vay TCTD chju rui ro •VNO •Ngo;;ii t~ Phat hanh giay ta c6 gia ■ VNO (*) ,:LI' DLP6'i thang thang den thang Tll' tr~n thang den thang TU' t~en thang den 12 thang Tll' tren nam d~n nam Tren nam 0,00% - 2,80% 0,00% - 0,22% 0,80% - 6,00% 0, 10% - 0,40% (*) (*) (*) (*) (*) (*) 5, 10% - 5,50% (*) ,50% - 29,00% 4,00% - 4,80% 3,63% - 23,50% 1,80% - 6,25% 4,00% - 13,00% 1,70% - 5,60% 3,70% - 22,15% 2,80% - 7,50% 4,04% - 29, 19% (*) 4,04% - 13,00% (*) (*) (*) (*) 2,20% - 7,03% 2,90% - 6,00% 2, 10% - 11 ,10% 0,00% - 2,50% 0,00% - 0,20% 0,70% - 4,70% 0, 15% - ,12% 1,10% 0,80% - 1,28% 1,85% 0,90% - 1, 10% (*) (*) (*) (*) 0,00% - 0,20% 0,00% 0,00% - 5,30% 0,00% 0,00% - 8,00% 0,00% 0,00% - 7,30% 0,00% 0,00% - 8,30% 0,00% (*) (*) (*) (*) 3,83% - 3,91 % (*) (*) (*) (*) (*) (*) (*) (*) 1,91 % (*) (*) (*) 2,45% - 6,80% 3,10% -7,10% 7,35% - 8,50% Cac khoan m1,1c c so dlJ' bang kh6ng tc;1i k~t thuc ky k~ toan 75 ~ /% \ ~ C.A ~~ ~1-1.iiz~ -, I I c-5""' · '-I ·\ ~ \ \\ NGAN H.ANG THU'O'NG M~I CO PHAN A CHAU Miu 805/TCTD THUYET MINH BAO cAo TAl CHINH RIENG CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2022 LY RUI RO TAI CHINH (ti~p theo) 43 QUAN (b) Rui ro thj trU'ong (ti~p theo) (ii) Rui ro tien t~ Rui ro tien te (hay gQi la rui ro ngoc;1i h6i) la rui ro bien dong b~t IQ'i cua ty gia, gia vang tren thi trU'ang Ngan hang c6 trc;1ng thai ngoc;1i te Ngan hang dU'Q'C l~p va hoc;1t dong tc;1i Viet Nam v&i dong tien hc;1ch toan ke toan la E>ong Viet Nam E>ong tien giao djch chfnh cua Ngan hang cOng la E>ong Viet Nam Cac khoan cho vay khach hang cua Ngan hang chu yeu b~ng E>ong Viet Nam va £>6 la My Tuy nhien, mot s6 tai san khac cua Ngan hang b~ng ngoc;1i te khac £>6 la My Ban Tong Giam d6c Ngan hang da thiet l~p hc;1n mll'c trc;1ng thai cho temg loc;1i tien te, bao gom ca vang Trc;1ng thai dong tien dU'Q'C giam sat hang va chien IU'Q'C phong ngua rui ro dU'Q'C Ngan hang SU' d1.,mg di§ dam bao trc;1ng thai dong tien dU'Q'C tr1 hc;1n mll'c da thiet l~p Quan ly rui ro ti~n t~ , \ / I :c Bang dU'&i day phan loc;1i tai san, c6ng nQ' va v6n chu s& hO,u cua Ngan hang theo loc;1i tien te dU'Q'C quy doi sang VND tc;1i ket thuc ky ke toan 76 NGAN HANG THU'O'NG M~I CO PHAN A CHAU Miu 805/TCTD THUY~T MINH BAO cAo TAI CHINH RIENG CHO NAM TAI CHINH K~T THUC NGAY 31 THANG 12 NAM 2022 LY RUI RO TAI CHINH (ti~p theo) 43 QUAN (b) Rui ro thj tnP6'ng (ti~p theo) (ii) Rtii ro tien t~ (tiep theo) OO'n vj: Tri~u VND VND USO T~i 31 thang 12 nam 2022 Taisan Tien m~I, vang b,;1c, da quy Tien gll'i li;!i Ngan hang Nha nll'O'C Tien gll'i va cho vay cac TCTD khac (i) Chll'ng khoan kinh doanh (i) Cac cong Cl.I lai chfnh phai sinh va cac lai san lai chfnh khac Cho vay khach hang (i) ChlinQ kho~n dflu Ill' (i) G6p von, dau Ill' dai h,;1n (i) Tai san c6 djnh Tai san C6 khac (i) 7.248.985 12.657.646 64.546.386 644.059 7.268.281 401.083.219 75.534.794 3.746.467 3.904.151 8.221.110 1.021.641 999.885 18.565.472 TOng tai san 584.855.098 N9' phai tra va vOn chu SO' hiiu Cac khoan nc;r Chfnh phu va Ngan hang Nha nll'6'C Tien gll'i va vay cac TCTD khac Tien gll'i cua khach hang V6n lai lrQ', uy lhac dflu Ill', cho vay TCTD chju rui ro Phal hanh gi.'.ly ICY c6 gia Cac khoan nc;r khac V6n chu SO' hii'u 505.876 50.716.409 402.791.382 42.945 44.202.621 21.453.259 57.257.430 TOng n9' phai tra va vim chu SO' hiiu 576.969.922 Tr~ng thai tien t~ n(>i bang Tr.;ing thai tien t~ ngo~i bang Tr~ng thai tien t~ n(>i, ngo~i bang Vang 156.998 EUR JPY AUD CAD Khac TOng c{mg 6.934 5.236 7.350 12.829 910 211.947 2.284.468 85.927 7.056 38.155 12 19.893 39.095 612.048.886 (1.516.870) (7) 18 (5.651.350) 9.060.875 9.225 1.807.026 4.048 27.299 48.696 25.803.549 170.271 246.173 821.530 16.526.568 11.964.448 27.260 200.765 48.593 682.142 17.243 77.586 12.763 25.101 355.977 19.044 7.216 11.426 8.162 5.731 30.832 7.885.176 (16.270.680) (3,043.444) (2,291.722) (8.385.504) (5,335.166) 93.277 247.069 755.194 89.012 20.925 - - - - - 170.271 (896) (233.680) 66.336 (104.284) - - - 170.271 (234,576) - - 28.846.993 (37.948) - (i) Khoan m1,1c khong tfnh den dlf phong rui ro 77 ~ 8.460.883 13.657.531 85.739.411 644.059 100.072 410.153.319 75.534.794 3.746.467 3.904.151 10.108.199 /1 :: I ,,,, ;:=:; = \ ::.11 4.265 2.410 (1.032) 1.130 - - 6.675 98 - - 8.263 (6,383) 505.876 67.318.830 415.754.187 60.188 44.202.621 21.860.815 57.257.430 606.959.947 5.088.939 (18.903.209) 1.880 - (13.814.270) NGAN HANG THU'O'NG M~I CO PHAN A CHAU Miu 805/TCTD THUYET MINH BAO CAO T Al CHINH Rll~NG CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2022 LY RUI RO TAI CHINH (ti€!p theo) 43 QUAN (b) Rui ro th! tn.1'6'ng (ti€!p theo) (ii) Rui ro tien t~ (tiep theo) Elon vj: Tri~u VND VND USD Vang EUR JPY AUD CAD Khac TOng c9ng T.;ii 31 thang 12 nam 2021 Taisan Tii!n mat, vang b,;1e, da quy Tii!n gll'i t,;1i Ngan hang Nha nll'&e Tii!n gll'i va eho vay eae TCTD khae (i) ChCmg khoan kinh doanh (i) Gae e6ng el,J tai ehinh phai sinh va eae tai san tai ehinh khae Cho vay khaeh hang (i) Ch(mg khoan dau Ill' (i) G6p v6n, dau Ill' dai h,;1n (i) Tai san e6 djnh Tai san C6 khae (i) 6.573.080 7.917.063 33.844.008 10.620.680 23.732.554 347.974.883 59.482.610 3.804.31 3.716.901 5.822.940 850.575 24.432.511 12.544.168 71.918 1.459 3.144 4.218 2.202 3.271 194.160 2.231.556 62.094 10.900 26.055 (21.972.807) 7.846.012 87.413 1.279.366 4.108 16.931 12.330 13 7.509.867 32.349.574 48.912.941 10.620.680 226.545 355.908.308 59.482.610 3.804.317 3.716.901 7.135.697 TOng tai san 503.489.036 24.979.825 163.439 212.646 713.732 66.312 13.111 29.339 529.667.440 No phai tra va v6n chu SO' hll'U Ti~n glfi va vay eae TCTD khae Tii!n gll'i eua khaeh hang V6n tai trg, uy thae dau Ill', eho vay TCTD ehju rui ro Phat hanh giay e6 gia Gae khoan ng khae V6n ehu SO' hfru 35.841.932 369.087.856 64.945 30.024.128 16.495.646 43.768.921 16.516.260 10.390.492 16.898 182.154 12.310 666.614 21.121 44.357 8.149 21.416 370.279 19.241 20.812 17.243 4.788 9.044 TOng nQ' phai tra va v6n chu SO' hll'U 495.283.428 27.277.031 218.293 720.857 61.600 12.937 30.460 Tr.;ing thai ti~n t~ n9i bang Tr.;mg thai tien t~ ngo.;ii bang 8.205.608 (13.302.851) (2.297.206) (3.641.274) (5.647) (89.178) (7.125) (64.731) 4.712 (4.558) (5.097.243) (5.938.480) ta Tr~ng thai ti~n t~ n9i, ngo~i bang 96 163.439 (1.533.298) 174 6.062.834 (17.113.430) (11.050.596) 163.439 {94.825) (71 856) 154 174 (11 959) - - - - - 78 \\3•.\ \\~ s r.-i ~ :::j :r: e· ;;:;,, 6,1 523.604.606 (1.121) (10.838) (i) Khoan ml,Je kh6ng tinh d~n di! phong rui ro 52.387.400 380.401.038 86.066 30.024.128 16.937.053 43.768.921 NGAN H.ANG THU'O'NG M~I CO PHAN A CHAU Mau B05/TCTD THUY~T MINH BAO cAo T Al CHINH RIENG CHO NAM TAI CHINH K~T THUC NGAY 31 THANG 12 NAM 2022 LY ROI RO TAI CHINH (ti~p theo) 43 QUAN (b) Rui ro th! trll'cmg (ti~p theo) (iii) Phan tfch d9 nh{ly Bien dong cua cac rui ro thj trU'6'ng c6 the lam tang, giam phan lqi nhu.fm ma Ngan hang da ghi nh$n Viec danh gia nhc;1y cua rui ro thj trU'6'ng se can dU'Q'C thl,l'c hien dl,l'a tren Sl,l' bien dong cua cac bien s6 rui ro chu yeu nhU' lai suat, ty gia h6i doai va gia c6 phieu, cac bien s6 khac giO, nguyen khong d6i Ngan hang se thl,l'c hien viec phan tfch va trinh bay nhc;1y cua rui ro thi trU'6'ng c6 hU'6'ng dan Cl,J the t(J' CO' quan quan ly (c) Rui ro khoan Rui ro khoan la rui ro ma Ngan hang khong c6 kha nang thl,l'c hi$n cac nghia Vl,J tra nq den hc;1n ho~c Ngan hang c6 kha nang thl,l'c hi$n nghia Vl,J tra nq den hc;1n nhlfng phai tra chi phf cao han chi phf binh quan cua thi trU'6'ng Chien IU'Q'C quan ly rui ro khoan cua Ngan hang dU'Q'C ap dl,Jng ca dieu kien binh thU'6'ng va c6 dien bien bat lqi ve khoan, bao g6m: tri du tai san c6 tfnh khoan cao, quan ly khoan thl,l'c hi$n hang va ngay, thl,l'c hien danh gia thU'6'ng xuyen kha nang tiep c$n ngu6n v6n de dap (mg nhu cau khoan, tuan thu cac quy djnh cua NHNN ve quan ly khoan Quan ly rui ro khoan Bang dU'6'i day phan tfch trc;1ng thai khoan thong qua bao cao phan tfch tai san va cong nq cua Ngan hang theo ky dao hc;1n thl)'c te tc;1i ket thuc ky ke toan 79 NGAN H.ANG THU'O'NG M~I CO PHAN A CHAU Miu 805/TCTD THUY~T MINH BAO cAo T.AI CHINH RIENG CHO NAM T.AI CHINH K~T THUC NG.AV 31 THANG 12 NAM 2022 LY RUI ROT.AI CHINH (ti~p theo) 43 QUAN (c) Rui ro khoan (ti~p theo) Don vj: Tri~u VND Qua han Tren thang Ti[li 31 thang 12 nam 2022 Taisan Tien mat, vang b9e, da quy Tien gll'i t i Ngan hang Nha nU'&e Tien gll'i va eho vay eae TCTD khae (i) Chll'ng khoan kinh doanh (i) Gae e6ng e1,1 tai ehfnh phai sinh va eae tai san tai ehfnh khae Cho vay khaeh hang (i) Chll'ng khoan d.lu Ill' (i) G6p v6n, d.lu Ill' dai h9n (i) Tai san e6 dinh Tai san C6 khae (i) TOng tai san 1.802.720 O~n thang fl~n thang 8.460.883 13.657.531 64.229.711 644.059 100.072 24.123.658 613.212 1.775.971 1.775.971 NQ' phai tra Gae khoan nQ' Chfnh phu va Ngan hang Nha nll'&e Tien gll'i va vay eae TCTD khae Tien gll'i eua khaeh hang V6n tai trQ', uy thae d.lu Ill', eho vay TCTD ehju rui ro Phat hanh gitiy ICY e6 gia Gae khoan nQ' khae 662.500 132.900 72.188.836 599.882 169.862.223 17.212.806 20.660.816 15.299.656 119.739.095 41.809.238 3.746.467 3.904.151 121.762.434 93.503.018 187.075.029 36.622.972 169.331.851 1.666 41.880.178 200.732.293 504.210 23.669.472 61.997.410 4.270 1.762.748 145.710.849 13.738 14.508.095 6.432 7.313.635 33.602 27.287.429 8.578 2.407.097 21.860.815 TOng nQ' phai tra M(rc chenh khoan rong 20.714.300 Tren nam 9.933.308 174.891 1.977.611 Tll' tren thang d~n thang Tron9 h~n Tll' tren Tll' tren thang d~n nam d~n 12 thang nam 1.977.611 1.775.971 T6ng c(>ng 8.460.883 13.657.531 85.739.411 644.059 100.072 410.153.319 75.534.794 3.746.467 3.904.151 10.108.199 612.048.886 505.876 67.318.830 415.754.187 60.188 44.202.621 21.860.815 264.474.952 86.175.362 161 995.430 34.641.098 2.415.675 549.702.517 (142.712.518) 7.327.656 25.079.599 1.981.874 166.916.176 62.346.369 (i) Khoan m1,1e kh6ng tfnh d~n dl)' phong rui ro 80 /!-; / - O• An thang E>An thang 7.509.867 32.349.574 39.947.541 10.620.680 226.545 17.445.531 1.024.108 395.217 395.217 NQ' phai tra Tit1!n gt'.ri va vay cac TCTD khac Tit1!n gt'.ri cua khach hang Vc'.ln tai lrq, uy lhac dau Ill', cho vay TCTD chju rui ro Phal hanh giay ICY c6 gia Gae khoan nq khac (i) Khoan muc kh6ng lfnh dAn dU' phong rui 8.414.000 Tren nam 362.500 188.900 2.286.038 395.217 T6ng cqng 7.509.867 32.349.574 48.912.941 10.620.680 226.545 355.908.308 59.482.610 3.804.317 3.716.901 7.135.697 48.931.489 1.701.913 153.036.501 2.955.523 22.945.386 13.190.085 111 044.062 40.610.981 3.804.317 3.716.901 116.083.627 59.047.402 155.992.024 36.497.971 159.365.161 37.148.060 193.256.259 13.854.883 63.906.062 5.738 1.377.517 116.847.876 18.374 4.946.879 940 6.390.841 48.440 22.673.909 13.514 2.403.340 247.341.372 77.766.683 123.190.646 29.120.130 2.416.854 479.835.685 (131.257.745) (18 719.281) 32.801.378 7.377.841 156.948.307 49.831.755 16.937.053 T6ng nQ' phai tra MC,c chenh khoan rong thang Tll' tren nam dAn 5nam 6.959.781 175.916 2.286.038 thang dAn Trong han n,tren thang dAn 12 thang ro 81 lli l ~ ~i l'.ii:11 529.667.440 52.387.400 380.401.038 86.066 30.024.128 16.937.053 NGAN HANG THU'O'NG M~I CO PHAN A CHAU Miu B05/TCTD THUYl=T MINH BAO cAo TAI CHINH RIENG CHO NAM TAI CHINH Kl=T THUC NGAY 31 THANG 12 NAM 2022 LY RUI RO TAI CHINH (ti~p theo) 43 QUAN (d) Gia trj hQ'p ly cua cac tai san tai chfnh va ng phai tra tai chfnh ,~ Thong tll' so 210/2009/TT-BTC Bo Tai chfnh ban hanh thang 11 nam 2009 yeu c~u thuyet minh ve phll'O'ng phap xac djnh gia tri hQ'p ly va cac thong tin ve gia tri hQ'p ly cua tai san \JH ·:11NHH ::c va nQ' phai tra tai chfnh de c6 the so sanh gia tri hQ'p ly va gia tri ghi s6 cua chung Ngan hang chll'a xac dinh gia tri hQ'p ly cua cac cong cl,J tai chfnh de thuyet minh bao cao tai chfnh rieng boi v1 cac Chuan ml,l'c Ke toan Viet Nam, Che Ke toan Viet Nam va cac quy djnh phap ly c6 lien quan den viec l~p va trlnh bay bao cao tai chfnh rieng ap d1,1ng cho cac t6 ch(l>c tin d1,1ng hien kh6ng c6 hll'6'ng dan ve each tfnh gia tri hQ'p ly SU' d1,1ng cac ky thu~t djnh gia Gia tri hQ'p ly cua cac c6ng Cl,J tai chfnh c6 the khac v6'i gia tri ghi s6 82 'I */ /.••fjl NGAN HANG THU'O'NG M~I CO PHAN A CHAU Miu 805/TCTD THUY~T MINH BAO cAo TAI CHINH RIENG CHO NAM TAI CHINH K~T THUC NGAY 31 THANG 12 NAM 2022 44 BAO cAo BQ PH~N 89 ph~n chia theo khu Vl!C dja ly Ngan hang theo d6i thong tin chia theo cac khu vl,l'c dia ly chfnh tc;1i Vi$t Nam nhU' sau: Mien Bae Tri~u VND Mien Trung Tri~u VND Thu nh~p Thu nh$p lai Thu nh;[ip lfii t(J' khach hang ben ngoai Thu nh;[ip lfii t& n(Ji bQ Thu nh$p tU' hoc;1t d