Báo cáo tài chính ngân hàng thương mại cổ phần bắc á 1596602205

BACABAN~ rr !' , I f.r r 'H 1.1.f VI n, ') iIi , MUCLue Trang Bang can ~6i ke toan hop nhat gill'a niAn ~O 1-2 Baa CaDk!t qua hoet ~Ong klnh doanh hoopnh6t gill'a nlAn ~O 3-4 BaD cao IlPU chuy6n ti8n t6 hoopnhlt glOla nlen ISO Thuy6t minh b60 eae tai chlnh hoopnhat glCl'anl6n ISO Signature Not Verified Ký bởi: Chu Nguyên Bình Ký ngày: 19/7/2018 14:52:23 5-6 1- 33 Ngan hang Thuonq mal Co ph~n B~c A Bitu 56: B02a/TCTD-HN SANG CAN £)01 K~ ToAN HOP NHAT GIO'A NI~N £)0 t~i 30 thang 06 nam 2018 30106/2018 3111212017 (trinh bay I~i) tri~u I1Bng Thuy~t minh tri~u 116ng Tiin m,t, vang bac, da quy 658.364 TI6n 9(1'i t(li Ngin hang Nha ""Ooc Vi~t Nam (UNHNN") 335.630 483.537 5.1 7.997.107 5.365,107 2.632.000 13.124.945 10.455.270 2.669.675 2.199.470 2.224.372 (24.902) 1.110.918 1.135.820 (24.902) 29.n9 35.812 58.881.704 59.589.593 (707.889) 54.874.639 55.487.573 (612.934) 10 15.917.525 15.729.861 595.725 (408.061) 18.112.279 17.810.674 595.725 (294.120) 11 245.359 251.225 281.784' (36.425) 287.650 (36.425) 654.896 655.601 116.858 293.296 (176.438) 114.411 281.007 (166.596) 538.038 604.991 (66.953) 541.190 604.991 (63.801) 8.522 8.522 8.987 8.987 2.843.839 127.202 2.681.626 3.892 31.119 2.620'.753 80.647 2.508.156 3.892 28.058 89.772.195 91.782.201 TAl SAN Ti6n g(l'i va cho vay eae TCTD khac Tilln giJoitai TCTO khac Cho vay cac TCTO khac 01,1' phong rui ro cho vay cac TCTO 503.505 khac Ch(l'ng khoan kinh doanh Ch(rng khcan kinh doanh 01,1' phong rui ro eh(rng khoan kinh doanh Cac cong c\l TC phil sinh va cae tal san TC khac Cho vay khach hang Cho vay khach Mng 01,1' phong rui ro eho vay khach hang Ch(l'ng khoan diu tuo Ch(rng khoan l1au tll s§n sang 11l!ban Ch(rng khoan l1au tll gili l1~n n~ay l1ao han 01,1' ph6ng rui ro eh(rng khoan 11 u tll Gop vOn, diu tLPdai hfn £lau tll vao eOngty V6n g6p li~n doanh £lau tU' vao eOng ty li~n k~t £lau tll dai han khae 01,1' phong giam gia l1au tU' dai h~n Tili san cO dlnh Tsi san c6 rJinhhCl'uhlnh Nguy~n gia tai san c6 l1inh Hao mon tai san c6 l1inh Tsi san c6rJinh thu{Jtsi chlnh Nguy~n gia tai san e6 dinh Hao mon tai san c6 l1inh Tai san c6 cJjnhvc5 hlnh Nguy~n gia tai san c6 dinh Hao mon tai san c6 dinh eit dOng san diu tll' Nguy~n gia bat dOng san l1au tll Hao mon bat 110ngsan l1au tU' Till san C6 khac 12 12.1 Cae khoan phai thu Cac khoan lai, phf phai thu Tai san thu~ TNON hoan 11;Ii Tai san C6 khae Trong 116:Lqi 12.2 tM thlJ'O'ngm~i 01,1' phong rui ro eho cae tai san C6 nOi bang khae TONG TAl SAN Cac thuy~t minh c1fnhkem tif ml,lC a~n 28 lel mOtphAn cua cac bao cao teli chfnh hqp nhlJt Ngan hang ThU'O'ng rnai Co phan B~c A SANG CAN £)01 K~ ToAN HOP NHAT GICrA NI~N tai 30 thang 06 narn 2018 Bi6u 56: B02a/TCTD-HN £>0 (ti&p theo) 3010612018 3111212017 tri~u dOng (trinh My I~i) tri~u dOng 106.893 105.970 14 14.1 14.2 13.908.744 10.379.454 3.529.290 18.837.374 14.022.129 4.815.245 15 65.866.104 63.415.099 2.717 3.887 950.000 960.000 2.220;990 1.908.108 2.095.259 1.803.323 312.882 291.936 83.055.448 85.407.589 6.716.747 6.374.612 5.469.447 5.462.049 5.007.398 19.1 7.398 7.398 19.1 400.015 312.172 19.1 847.285 1.055.042 19.1 6.716.747 6.374.612 89.772.195 91.782.201 rhuy~t minh NQ' PHAITRA Cae khoin 13 nQ'Chinh phu va NHNN TI6n ~lri va vay cac TCTO khae Ti n 9LYicua cac TCTD khae Vay cac TCTD khac TI6n glrl eua khaeh hang Cae e6ng el"l TC pMi sinh va cae khoin nQ'TC khae VOn tai trQ', uy thac (fAu tll', cho vay TCTO ehlu rul ro 16 Phat hanh giiy tOoco gia Cae khoin nQ' khac cac khoan lai, phi phai tra Thu! TNDN hoan hili phsi tra cac khoan phai tra va cOng nO'khac DI,f ph6ng eho eOng no ti~m an va cam k!t ngo;;!ibang 17 TONG NQ' PHAI TRA VON CHU SO HO'U VOn chu sOohfru 19 19 V6n cua rCTD VOn (fillu I~ VOn (fau tLYXDCB Th(lng dLYvOn c6 phan CO phi!u quy CO phi6u LYU(fai VOn khac QUyCUB rCTD 5.000.000 CMnh I~ch ty gia h6i lJoai CMnh I~ch lJanh gia I~i tai san LO'inhu~n ChLfBpMn ph6i1 (Lo lOy k~) LQ'I ich cua cO (fong thillu s6 TONG VON CHU so HO'U TONG NO' PHAI TRA vA VON CHU so HO'U Killm so at Vinh, Vi~t Nam Ngay thang n~m 2018 Cac thuy~t minh c1Tnhkem tif ml,lC (f~n 281a mOtpMn cua cac Mo cao tai chlnh hQ'pnhat Ngan hang Thuonq rnai Co phan 8~c A BiAu so: B03aITCTO-HN BAo cAo K~T QuA HO~T £)QNG KINH DOANH HOOPNHAT GIO'A NI~N £)0 cho Quy k~t thuc 30 thang 06 nam 2018 Lay Thu nhap lai va cac khoanthu nh~ptllO'ngtil Chi phi Il!liva cac khoan chi phi tllO'ngtil k6 tt} dAu ky c16n Thuyet minh Quy 212018 tri~u a6ng Quy 212017 tri~u a6ng 30/0612018 tri~u a6ng 3010612017 tri~ud6ng 20 21 1.823.741 (1.371.435) 1.757.277 (1.278.609) 3.614.602 (2.722.846) 3.279.987 (2.489.941 ) 452.306 478.668 891.756 790.046 Thu nh4p lai thuAn Thu nMp tli hoatI1l)ngdjch vu Chi phi heat 110ngdich vl,l 22 22 28.128 (4.167) 35.670 (5.321) 37.054 (7.237) 40.933 (10.202) UiI(IO) thuin tiP hO\lt dOng djch vl,l 22 23.961 30.349 29.817 30.731 UI/(IO) thuAn tiP hoat dOng klnh doanh ngo\ll hal 23 1.807 7.870 9.007 15.665 UI/(IO) thuAn tiP mua ban chamg khoan diu b, 71.759 60 62.243 6.606 Thu nhaptli hoatI1l)ngkhac Chi phi hoatI1l)ngkhac 30.280 (253) 36.320 (32.996) 79.029 (1.229) 45.159 (39.399) UI/(IO) thuin tiP hO\lt dOng khac 30.027 3.324 77.800 5.760 4.631 2.288 9.814 2.356 584.491 522.559 1.080.437 851.164 (157.717) (7.200) (82.261) (77.452) (8.116) (74.449) (260.977) (14.343) (161.826) (1al:l.237) (16.504) (154.909) (247.178) (160.017) (437.146) (309.650, 337.313 362.542 643.291 541.514 (210.503) (246.344) UII(IO) thuAn tiP mua ban chamg khoan klnh doanh Thu nh,p tiP g6p van, mua c6 phin TONG THU NH~P HO~T DONG Chi phi nhanvi6n Chi phi kh~uhao va khau triP Chi phi hoatI1l)ngkhac 24 24 24 TONG CHI PHi HO~T DONG LQ'Inhu,n thuAn tiP hO\lt dOng klnh doanh tnrc7c chi phi d" phong rill ro tin dl,lng Chi phi dll phOngrui ro tin dl,lng (114.934) Hoan nMp dll phOngrui ro tin dl,lng TONG Lql NHU~N TRl16'C THU~ (210.178) 1.607 1.607 223.986 152.364 434.395 Cac thuyet minh dfnh kern t(.l'mllc aIm 28 fa mOtphfJn clia cac bao cao tai chfnh h(1p nMt 295.170 Ngan hang Thuonq rnai ce phan Bac A BiAu 56: B03a/TCTO-HN BAo cAo K~T QuA HOAT £>ONGKINH DOANH HQ'P NHAT GIIJA NII~N £>0 (ti~p theo) cho Quy k~t thuc 30 thang 06 narn 2018 Lay k~ tif d§u Thuyet minh 3010612018 tri~u dOng ky dIm 3010612017 tri~u dOng Quy 212018 tri~u dOng Quy 212017 tri~u dOng (43.871) (29.877) (84.943) (58.500) Chi phi thu6 TNDN (43.871) (29.877) (84.943) (58.500) LQ'INHU~NSAUTHU~ 180.115 122.487 349.452 236.670 Chiphi thu~TNDNhi~nhanh Chiphi thu~TNDNhoanI~i N9uOil~P~ 18 Ki~m soat Giam c!6c Ban rai chfnh Vinh Vi~t Nam Ngay thang nam 2018 Cac thuydt minh dTnhkem to moe dIm 28 la m~t pMn ctia eac baa eao ta; chfnh hqp nMt Ngan hang ThU'O'ng rnai Co phan B~c A Bitu BAa cAo LU'U CHUV!:N TI!:N TI; HOP NHAT GIO'A NI!:N cho Quy k!t thuc 30 thtlng 06 narn 2018 s6: B04aITCTD-HN £>0 Thuyltt minh LOyk~ tt) dau 30/06/2018 tri~u dOng kY dltn 30/06/2017 trieu t10ng LlYU CHUY~NTI~N TO' HO~T DONG KINH DOANH 2.543.280 (2.618.061 ) 29.817 3.452.636 (2.307.064) 8.731 969.939 77.800 22.271 5.738 (405.704) (47.138) (293.146) (79.484) 549.933 809.682 (1.000.000) (122.905) (1.485.000) (2.274.924) 6.032 (4.102.019) 23.361 (2.820.253) (50.454) 24.560 Tang/(giam) cae khoan nQ'Chinh phu va NHNN Tang/(giam) cac khoan ti~n gui, ti~n yay cac TCTD Tang/(giam) ti~n gui eua khach hang (bao gOm KBNN) Tang/(giam) phat hanh giay t6' e6 gia (ngoEli trCrgiay t6' c6 gia pMt hanh dllQ'e Unh vao hOElt"Ong tai chlnh) Tang/(giam) v6n tai trQ', uy tMc aau tll, eho yay ma TCTD chiu rui ro Tang/(giam) cac cOng Cl,lTC phai sinh va cae khoan nQ'TC kMc Tang/(giam) kMc v~ cOng nQ'hOEltdOng Tang/(giam) cae qu9 cua TCTD 923 (4.928.630) 2.451.005 (308.995) 4.409.496 3.952.857 (1.170) (5.614) LlPU chuylm tiin thutn tt'l ho,t dQng klnh doanh (7.238.561) Thu nh~p lai va cac khoan thu nh~p tllO'ng tl,l' nh~n "lIQ'c Chi phi I!!Iiiva cac chi phi tllO'ng tl,l' "!!Iitra Lai/(I~) tCrheat 110ngdlch vu Chlmh I~ch s6 ti!n thl,l'c thulthl,l'c chi tCr heat "Ong kinh doanh chi.Yngkhoan, ngo~i t~ Thu nh~p khac Ti~n thu cac khoan no da dllQ'c xu Iy xoa, bu dAp b~ng nguOn dl,l' phong nii ro Ti~n chi tra cho nhan villn va hoat "Ong quan Iy, cOng vu Ti~n thu~ thu nhap thuc n¢p ky LLPUchuy6n tltn thu4n tt'l ho,t dQng klnh doanh tI'lJ'6oc nhfl'ng thay dOl vi tal san va v6n IlPU dQng Nh(;ng thay 1161ve tai 18 san hO{Jt 119n9 (Tang)/giam cac khoan ti~n gui va cho yay cae TCTD khac (Ti!:Ing)/giamcac khoan v~ kinh doanh ehi.Yngkhoan (Tang)/giam eac cOng Cl,lTC phai sinh va cac tai san TC kMc (Tang)/giam cac khoan cho yay kMch hang (Tang)/giam nguOn dl,l' ph6ng d~ bu dAp tOn that cae khoan (Undl,lng, chi.Yngkhoan, dAu tLPdai h~n) (Tang)/giam khae v~ tai san hOElt110ng Nh(;ng thay 1161ve cong n9' hO{Jt 119n9 ca (129.119) 87.843 (150.095) ~(9.: : 4~07~) 2_.1_65_.6_6_8 LlYUCHUY~NTI~N TO' HO~T DONGDAu TlY Mua sAm tai san c6 dinh Ti~n thu tCrthanh Iy, nhU'Q'ngbellOTSC£) Ti~n chi Iy, nhllQ'ng ban TSC£) Mua s~m bat 110ngsan "au tll Ti6n thu tCYban, Iy bat dOng san "au tll Ti~n chi ban, Iy bat "Ong san dau tll Ti~n chi "au tll, g6p v6n vao cac "O'n vi khac Ti~n thu "au tll, g6p v6n vao cae dO'nvi khac Tien thu cO ti.Ycva lQ'i nhu~n dllQ'e chia tCrcae khofm dau hI', g6p v6n dai hEln (12.289) (14.438) 22 (1.349) 465 6.567 2.356 2.508 -_ ' : : ;_:_= (5.493) LlFUchuy6n titn thu4n tt'l ho,t dOng dau tLP Cac thuyiJt minh dTnhkem til'ml,lc d~n 28 la m~t ph~n cua cac bao cao tai chfnh hqp nh~t Ngan hang ThU'O'ng rnai CO phan Bc1c A rs sAo cAo Biiu s6: B04alTCTD-HN LU'U CHUY~N TI~N HQ'P NHAT GIO'A NI~N cho Quy k~t thuc 30 thang 06 nam 2018 £>0 (ti!p Thuy~t minh theo) 3010612018 tri~u crOng -=.: ;;_;;.:,; ;.~ 3010612017 tri~ucr6ng LIfU CHUYENTIEN Tlr HO~T aQNG TAl CHrNH TAng v6n "i~u I~ Ti~n thu tCr phat hanh giay c6 gia dai han c6 tinh vao v6n til c6 va cac khoan v6n vay dai han Ti~n chi toan giay c6 gia dai han c6 tinh vao v6n til c6 va cac khoan v6n vay dai han tLrCtra cho cO"Ong, 100inhuan ,,~ chia Ti~n·chi mua cO phi~u ngan quy Ti~n thu "l1O'c ban cO phi~u ngan quy ta ta 462.049 "u "i!u ki~n "u ~!u ki(ln co khac khac (462.049) LlPUchuyin ti~n thuln tLl'heat "~ng titi chinh LU'uchuy6n tltn thuAn ky Tltn va cac khoan tU'O'ng!SU'O'Ilgtitn (7.236.053) 2.160.175 15.327.154 7.757.823 tfl thc'1l!Slim !Stu ky £lIiu chinh anh hlJ'6ongcua thay !SOltY gia Tilm ky va cac khoan tU'ang !SU'O'ngtilm tfl NgLPaiI~p thc71!Slim cuOI Kiem soat 25 8.091.101 9.917.998 NgLPaiph! duy~t GIAM DOC Yie ~~c ~6'np ff/ujt Vinh, Vi~t Nam Ngay thang n~m 2018 Cc1c thuyflt minh ngai khOng thOng hi~u cac thOng I~, thu b,ICva nguy~n t~c k~ toan Vi~t Nam va ngoai ra, cac bao cao khOng nham th~ hi~n tlnh hlnh tai chinh, k~t qua ho~t d¢ng kinh doanh va lU'u chuy~n ti~n t~ cua Ngan hang theo nhO>ngnguyen t~c va thOng I~ k! toan "U'Q'Cchap nh~n r~ng rai cac qu6c gia va th~ ch~ ben ngoai Vi~t Nam a Ngan hang ThU'O'ng mai Co phan Sac A si6u s6: S05a1TClD·HN co (ti~p theo) THUY~T MINH cAc BAo cAo TAl cHINH HOP NHAT GIO'A NI~N tal 30 thang 06 narn 2018 va cho Quy narn 2018 k~tthuc cung cAc cHfNH SACH K~ loAN CHU Y~U (ti~p theo) 2.3 Ky bao cao N~m tai chlnh cua Ng~n hang bih "au vao 01 tMng 01 va k~t1huc vao 31 thang 12 Bao cao tai chlnh hQ'pnhAt giCPani!n "0 "l1O'cI$p cho Quy nam 2018 b~t "au vao 01 tMng 04 va k~t thuc vao 30 thang 06 narn 2018 2.4 H9'Pnhat eae bao cao tai chinh Cac bao cao tai ehfnh hop nhAt giCPani!n ,"0 bao gOm cac bao caotal chlnh cua Ng~n hang va cua cOng ty cho ky bao cao (nhu' dU'Q'c'trlnhMy T_huy~tminh s6 2.3) Sao cao tal chlnh cua cOng ty c6 cung ni!n dO I$p bao cao va SLY dl,mg cac chlnh sach k~ toan mOt cach nhat quan vai Ng~n hang TAt ca cac s6 dl1 va cac giao dich nOibO,k~ ca cac khoan lai chU'a thl,l'c hi~n pMt sinh ttl cae giao dich nOi bO da dU'Q'clo~i trlP hoan toano Bao cao tai chinh cua cOngty (trinh bay Thuy~t minh s6 1) dU'O'chO'pnhAt vao bao cao tai chfnh cua Ng~n hang theo phU'O'ngphap hoopnhAt toan phan b~t dau ttl Ngan hang c6 quy~n ki~m soat SI,I' ki~m soat tOn t~i Ng~n hang c6 quyan, trl,l'c ti~p hay gian ti~p, chi ph6i cac chlnh sach tai chlnh va ho~t dOng cua dO'nvi nh~m thu dU'O'cIQ'iIch ttl cac ho~t dOng cua cac dO'nvi d6 K~t qua ho~t dOng kinh doanh cua cac cOng ty mai dl1Q'c mua ho~c mai dU'Q'cthanh Iy n~m dU'Q'ch~ch toan vao bao cao k~t qua ho~t dOng kinh doanh hOOp nhAt mOt cach hOOp Iy trnh tl) mua ho~c tinh d~n IY 2.5 Cackhoan cho vay va (mg trU'&ckhBchhang Cac khoan cho vay va (mg trU'cYckhach hang dU'Q'ccOng b6 va trlnh bay theo s6 duonO'g6c t~i thai di~m k~t thuc ky bao cao 2.6 D{I'phong rui ro tin dt,mg Rui ro tin dl,mg thuan cua cac khoan cho vay kMch hang dU'Q'ctlnh b~ng gia tr! cOn I~i cua khoan cho vay trlP gia trj cua tai san bao dam da dU'Q'cchi~t khAu vai cac tY I~ theo cac quy djnh hi~n Mnh cua Ngfm hang Nha nU'cYc DI,I'phong CI,J th~ dU'Q'ctrlch I$p tr!n rui ro tin dl,Jngthuan cua cac khoan cho vay theo cac tY I~ tU'O'ngling vai tCmg nh6m nhl1 sau: 0% 5% 20% 50% 100% NO'du ti!u chuan NO'can chu y NO'dU'cYiMu chuan NO'nghi nga NO'c6 kha n~ng mat v6n Theo quy dinh, dl,l' phOng chung dl1Q'ctrlch I$p d~ dl,l' phong cho nhCPngtOn that chU'a "U'Q'c xac dinh qua trlnh phan lo~i nO'va trfch I$p dl,l' phong CI,J th~ va cac trl1ang hoop kh6 kMn va tai chinh cua cac t6 chllc tin dl,Jngkhi chat IU'Q'ngcac khoan nO'suy giam Theo d6, Ng~n hang phai thl,l'c hi~n trlch I$p va trl dl,l'phong chung b~ng 0,75% t6ng git! tli cac khoan nO'dU'Q'cphan lo~i tl) nh6m d~n nh6m Ngan hang Thuonq mal Co phan Sac A Bitu 56: B05a1TCTD-HN THUYJ:T MINH cAc sAo cAo TAl CHiNH HOOPNHAT GIO'A NIJ::N£)0 (ti~p theo) tal 30 thang 06 nam 2018 va cho Quy nam 2018 k~tth(Jc cling 12 TAl SAN c6 KHAc (ti~p theo) 12.1 Cae kholm ph;}; thu 3010612018 tri~u df>ng Cae khoan phal thu nQi bQ Phai thu can b" cong nhan vian Phai thu n¢i b" khac Cae khoan phai thu ben ngoai Phai thu khach hang Tai san ky quy Phai thu ngan sach Chi phi xay dl,mg cooban deYdang 12.2 77.806 35.219 13.459 64.347 2.323 32.896 49.396 45.428 27.768 17.427 4.201 22.361 19.096 3.971 127.202 80.647 Til; san e6 khae 3010612018 tri~u dOng Oy thac "au tLP Chi phi chO' phan bE> Tal san gan nQ'che xli Iy Tai san c6 khac 13 3111212017 tri~u dOng 15.987 16.101 15.132 11.957 31.119 28.058 cAc KHOAN NO' CHiNH PHCivA NHNN 3010612018 tri~u dOng VayNHNN Yay theo hO satin dl,mg Yay chi~t khliu, tal chi~t khau cac GTCG Yay cam cOcac giay to' c6 gia Vay BQ Tai ehinh Cae khoim nQ' khac 14 3111212017 tri~u d6ng 3111212017 tri~udOng 106.893 106.893 105.970 106.893 105.970 105.970 TI~N Glrl vA VAY cAc TCTD KHAc Ti~n glii cae TCTD khac Yay cac TCTD khac 19 3010612018 tri~u dOng 3111212017 tri~udOng 10.379.454 3.529.290 14.022.129 4.815.245 13.908.744 18.837.374 Ngan h~mgThuonq mal Co phan B~c A Bitu s6: B05aITCTD·HN THUY~T MINH cAc BAo cAo TAl CHiNH HQ'PNHAT GICrANIt:N £>0 (tiaptheo) tal 30 thang 06 nam 2018 va cho Quy nam2018 kat thuc cung 14 TI~N GO'I vA VAY cAc TCTD KHAc (ti~p theo) 14.1 tu« gi'Jrlcua cac TCTD khac 30106/2018 3111212017 tri~u dOng tri~u dOng 10.379.454 9.722.604 656.850 14.022.129 12.833.604 1.188.525 10.379.454 14.022.129 3010612018 3111212017 tri~u dOng tri~u dOng 3.528.165 1.360.172 4.814.131 800.638 1.125 1.114 3.529.290 4.815.245 3010612018 3111212017 tri~u dOng tri~u dOng TiAn giPi khong kY han Ti~n glPjkhOngky han b~ng VN8 Ti~n glPjtj~t ki(!mkhOngky hanbangVN8 Ti~n glPikhOngky han bang ngo~it~ Tj~n glPitiat ki(!mkhOngky h~nbangngo~i t(! 765.040 751.107 51 13.882 762.285 753.772 56 8.457 TiAn giPi c6 ky h,n Tj~n glPic6 ky h~n bang VN8 Tj~n glPitiat ki~mc6 ky h9n b~ngVN8 Ti~n glPic6 ky h~n b~ng ngo9it~ Ti~n glPiti~t ki~mc6 ky h9n b~ngngo~it~ 65.080.125 1.237.155 63.686.903 62.631.938 1.603.640 60.841.630 156.067 186.668 5 20.934 20.826 108 20.871 20.764 107 65.866.104 63.415.099 TiAn giPi khong ky han B~ngVN8 B~ng ngo9it~ Ti&n giPico ky han B~ngVN8 B~ngngo9it~ 14.2 Tien yay cua cac TCTD khac Bing VN£) Trong d6: Vay chiet khau, tai chiet khau Bing ngo,i tt Trong d6: Vay chiet khau, tai chiet khBu 15 TI~N GO'ICOA KHAcH HANG Ti&n giPi v6n chuyen dung TIAn kY quy Ti~n glPiky quy bangVN8 Tj~n glPikY quy bang ngo9it~ 20 Ngan hang ThU'O'ngrnai Co phan scic A Bitu s6: B05a1TCTO-HN THUY~T MINH cAc sAo cAo TAl CHINH HOOPNHAT GICrA NI~NBO (ti!p theo) t~i 30 thang 06 narn 2018 va cho Quy narn 2018 ket tnuc cung 16 PHAT HANH GIAV TO co GIA Ky tien Tli 12 thang dl!n 05 nam Tli 05 nam trcy h~n 17 3111212017 tri~u dOng tri~u dOng 950.000 950.000 950.000 950.000 30106/2018 31112/2017 tri~u dOng tri~u dOng 157.723 132.582 22.577 138.607 116.362 36.967 312.882 291.936 cAc KHOAN PHAI TRA vA CONG NQ' KHAc cae khoan phai tra noi bQ Cac khoan phai tra b~n ngoai Quy khen thl1cYng.phuc lQ'i 18 30106/2018 TiNH HiNH THIfC HJI~NNGHiA VV VOl NGAN SACH NHA N110C £)an vi: tri~u dOng PMt sinh s6 dU' daulcY Thue GTGT Thue TNDN (*) lo~i thue khae cae S6pMin~p IcY s6 da n~p S6dU' cu6iIcY 155 5.887 4.468 84.943 1.977 47.138 2.646 43.691 1.286 33.196 31.083 3.399 7.328 122.607 80.198 49.736 (*) can eLI'·Nghi djnh 218/2013/N£)-CP ban hanh 26/12/2013 hl1&ng dAn thi hanh Lu~t thul! thu nh~p doanh nghi~p 03/06/2008 va Lu~t slYa dOi bO sung mOt s6 tfi~u cua tuat thue thu nh~p doanh nghi~p 19/06/2013 Ng~n hang e6 nghTa VI,! nQp thu~ thu nh~p doanh nghi~p 20% tren tOng thu nh~p chiu thue ka tli 01/01/2016 Cac bao cao thu~ eua Ng~n hang sa chiu Sl! kiam tra eua cO'quan thu! Do vi~c ap dl,!ng lu~t va cae quy djnh v~ thu! d6i v&i eae lo~i nghi~p VI,! khae c6 tha dl1Q'cgiai thlch theo nhi~u cach khae s6 thu! dl1Q'ctrlnh bay tr~n cae bao cao tai ehinh hQ'pnhat giCPani~n dQ c6 tha sa bi thay dOitheo quy!t djnh cu6i cung eua cO'quan thu! 21 Ngan hang Thuonq rnai Co phan Bc1cA BiAu so: B05a/TCTO-HN THUY~T MINH cAc sAo cAo TAl CHINH HQ'P NHAT GILrA NII~N £)0 (ti~p theo) tai 30 thang 06 narn 2018 va cho Qiuy narn 2018 k~t thUc cunq 19 VON vA cAc QUY CUA TO CHUC TiN 0VNG 19.1 Baoeao tinh hinh thay dd; von cht.iSc7 hfN Tlnh hinh thay dOi vOn ella Ngan hang tCr dau nam d~n hilt Quy nam 2018 dU'Q'cth' hi~n bang dU'oi day: eon vi: trieu d6ng Vc5n s6 dlPd1u kY Ting kY nng v6n ky LQ'inhuan tang ky Trieh bOsung cac quy ehoky truae Tarn trleh I~p cac quy dl,l'tri't ehoky Caekhocintang kMe d{{,U f~ TMngdtrvc5n cc5pMn Qur c1§uur pMt tridn 5.000.000 7.398 564 Quy dl,fphOng ta; Quy dl,f trif b6 chfnh sung v6n c1i~uf~ 462.049 462.049 7.398 1.055.042 6.374.612 58.562 29.281 349.455 899.347 462.049 349.452 349.452 269.758 564 22 Tc5ngcQng 100.412 58.562 5.462.049 L(l; nhu?n sau thu~ chtra pMn phc5i1Ld fDy k§ 211.196 87.843 29.281 Glam kY S(r dl,lngtrong ky Mua cOphi~uquy Chia cOtlie namtrl1ae T~m ling cO tlie nam Caekhoangiam kMe s6 dlPcu6i kY Quy kMc thut>c vc5nchu sa hfFu 129.693 3 557.212 95.163 557.212 95.163 462.049 462.049 847.285 6.116.747 Ngan hang ThU'O'ng mal ce phan Bac A BiAu 56: B05aITCTD·HN THUY~T MINH cAc sAo cAo TAl CHiNH HOOPNHAT GIO'A NI~N £)0 (ti~p theo) tal 30 thang 06 narn 2018 va eho Quy nam 2018 kilt thuc cLIng 19 VON vA cAc 19.1 Sao eao tinh hinh thay d6f van chu Sc7 hCPu(ti~p theo) QUY COA TO CHlrC TIN DVNG (ti~p theo) Chi ti~t phan vOn ng tri~u c1f>ng 5.462.049 5.000.000 5.462.049 5.000.000 7.398 7.398 5.469.447 5.007.398 3010612018 3111212017 cd phi6u co phieu 546.204.900 500.000.000 546.204.900 546.204.900 500.000.000 500.000.000 546.204.900 546.204.900 500.000.000 500.000.000 10.000 10.000 Cho giai c1of)ntai chlnh ket thUc Cho giai c1of)ntai chfnh ket thUc TOng vOn g6p (cO ng/cd THU NH~P LAI vA cAc KHOAN THU NH~P TU'O'NG TV' 3010612018 3010612017 tri~u c16ng ; ! , -= :~ tri~u c1f>ng Thu Thu Thu Thu Thu nh~p lai ti~n gCri nh~p lai eho vay khaeh hang lai tLl'kinh doanh, 0(tiep theo) ti~uhanh clla Ngan hang ho~c cOngty me cua Ngan hang; (d) Ben lien quan la vlen m~t thiet gia dlnh cua b~lt ky ca nhan nao d:! n~u di~m (a) ho~c (c); (e) B~n lien quan la m¢t to chlic trvc tiep ho~c gian tiap chiu Sl,l' kiam soat, dOng kiem soat ho~c chju anh hLYangdang ka, ho~c c6 quy!n bi!u quyat bai bat ky nMn nao dlJ'Q'cd~ c~p «1entrong «1iem(c) ho~c (d) ca T~i 30 thang 06 n~m 2018, Ngan hang c6 hai (02) COng ty Ngan hang sa hQtu 100% vOn la COng ty TNHH M¢t vi~n Quan Iy NO'va Khai thac Tai san - Ngan hang TMCP Bac A (BacA-AMC) va COng ty TNHH Ki~u HOi sac A (Thuyat minh sO 1) T6m tat giao djch Ian li~n quan dan doanh thu, chi phi giQ>aNgan hang va cac COng ty d!n het Quy n~m 2018 nhLYsau: 3010612018 tri~u dOng Cae giao d;eh 2.804 Thu tli ho~t ô1Ângtai chinh Thu tli nghi~p VI,! uy thac va d~i Iy Thu tli dich VI,! tll' V~tn T6m tat cac khofm phai thu, phai tra Ian giQtagiQta Ngan hang va cac COng ty t~i thai 0(tiap theo) tai 30 tMng 06 narn 2018 va cho Quy narn 2018 kat thuc cling 27 RUIROTH!TRl1C1NG 27.1 Rtii ro lai suAt Thai han dinh I~i lai suat thl,l'cta la thai han I~i tinh tli thai diam I~p bao cao tai chlnh cho tai ky dinh I~i lai suat gan nhat cua cac khoan rnuc tai san va nguOn vOn Cac gia dinh va di~u ki~n sau dLl'Q'cap dl.lng phan tich thai han dinh I~i lai suat thl,l'cta cua cac tai san va cOng nQ'cua Ngan hang: Ti~n mat, vang bac da quy; g6p vOn dau tLl'dai han va cac tai san c6 khac (bao gOm tai san cO djnh, bat d¢ng san dau tU'va tai san c6 khac, trli llY tMc dau tLl') dllQ'c xap lo~i la khoan ml,lCkhOng bi anh hLl'&ngdo dinh I~i lai suat; Ti~n g(Pit~i Ngan hang Nha nU'ac Vi~t Nam dU'Q'cxap lo~i la ti~n g(Pithanh toan d6 ky h~n dinh I~i lai suat thl,l'c ta dLl'Q'cxap lo~i la khoan ml.lCdan m¢t thfmg; Thai h~n dinh I~i lai suat thl,l'c t~ clla ch(mg khoan dau tLl' va ch(J'ng khoan kinh doanh dU'Q'ctinh dl,l'atr~n thai gian dao h~n thl,l'Ct~ t~i thai di~m I~p bao cao tai chlnh clla tling lo~i ch(l'ng khoan; Thai hi;ln dinh I~i lai suat thl,l'c t~ clla cac khoan ti~n g(Piva cho vay cac TCTD khac; cac khoan cho vay khach hang; cac khoan nQ'Chinh phu va Ngan hang Nha nU'ac Vi~t Nam; cac khoan ti~n g(Piva vay cac TO ch(l'c tin dl,lng va khoan ml.lCti~n g(Piclla khach hang dllQ'c xac djnh nhll sau: Cac khoan ml,lCc6 lai suat cO dinh suOtthai gian cLla hQ'pdOng: Thai h~n djnh I~i lai suat thl,l'c t~ dl,l'a tr~n thai gian dao h~n thl,l'Ct~ tinh tli tMi di!m I~p bao cao tai chinh - Cac khoan ml.lc c6 lai suat tha nOi:Thai h~n dinh I~i lai suat thl,l'c t~ cLlacac hQ'pdOng cho vay c6 thai gian dao hi;ln I~i dLl'ai thang dLl'Q'cxac djnh dl,l'atr~n thai gian dao h~n I~i; cac hQ'pdOng c6 tho>igian dao h~n I~i tren thang dU'Q'cx~p vao lo~i tli thang dan thang ky dinh I~i lai suat cLla Ngan hang tOi da la tMng m¢t Ian TMi h~n dinh I~i lai suat thl,l'c t~ cLla khoan ml,lCnguOn vOn nh~n tai trQ' LlYthac dAu tLl', cho vay ma to ch(l'c tin dl,mg chiu rLli ro dU'Q'ctinh dl,l'atren tho>igian dao h~n cOn I~i cLla tling hQ'pdOng; Tho>ihi;ln dinh I~i lai suat clla cac khoan nQ'khac dU'Q'cxap vao khoan ml,lCkhOng bi anh hU'ong dinh I~i lai suat hoi;ic ky h~n tli thang dAn thang Trong thl,l'ctA, cac khoan ml,lc c6 tha c6 tho>igian dinh I~i lai suat khac 27 Ngan hang Thuonq rnai Co phan Bac A Bi6u 56: B05afTCTO-HN THUY~T MINH cAc sAo cAo TAl CHiNH HO'P NHAT GIO'A NI~N £>0(ti~p theo) t~i 30 tMng 06 narn 2018 va cho Ouy narn 2018 k~t thuc cunq 27 RUI RO THI TR110NG 27.1 Rui ro lai sucft (ti~p theo) (ti€!p theo) Don vi: tr;~u dong KMng obi anh huang r1jnh f~i fiji suat Qua nen Til6-12 £Jen thang Til - thang Tv - tMng tMng Tv 1- nam T~n 5nam Tal san Ti~n rn~t, vang bac, da quy Tl~n gui t0 (ti~p theo) tai 30 thang 06 nam 2018 va cho Quy narn 2018 kilt thuc Cling 27 ROI RO THI TRlfONG (tillp theo) 27.2 Rul ro ti~n tf Rui ro ti!n t~ la rui ro rna gia trj cua cac c6ng cu tai chinh bi thay dOixuat phat tli nhCingthay dOiv! tY gia Ngan hang dlPQ'cthanh I~p va heat d()ng tCiliVi~t Nam vai d6ng ti!n bao cao la VN£>.£>Ong dn giao dlch chinh cua Ngan hang cOng la VN£> cac khoan cho vay va ling trlPaC khach hang cua Ngan hang chu y~u b~ng VN£>,mOt phAn b~ng dO la My Tuy nhlen, mOt s6 tai san khac cua Ngan hang lal b~ng cac dOng ti!n khac ngoai VN£>va dO la My Ngan hang d~ dlPa mOt h~ thOng h~n m(Jtcd~ quan Iy tr~ngthai cua cac dOng ti!n Tr~rig tMi dOng ti!n dlPQ'c hang va chi~mIlPQ'cphcmg nglia rui ro dlPQ'cNgan hang Slr dl,lng d~ quim Iy tren cO' dam bao r~ng trCilngthai cua cac d6ng ti!n dlPQ'cduy tri h~n mlic da thi6t I~p sa 29 Ngan himg Ttueonq rnai c6 phan B~c A Bi~u s6: B05a/TCTD-HN THUYtT MINH cAc sAo cAo TAl CHINH HOOPNHAT GIO'A NIl~N DO (ti~p theo) tal 30 thang 06 narn 2018 va cho Quy narn 2018 k~t thuc cung 27 RUI RO THI TRUONG (ti~p theo) 27.2 Rui ro titJn tf (ti~p theo) PMn loai tai san va cOng no theo IO