Báo cáo tài chính ngân hàng thương mại cổ phần bắc á 1596603069

BACABANK I I I I I I' I Ngan hang ThU'O'ng m,i -c6 phan Bic A cac Bao cao Tai ehlnh ri~ng Ie theo cac Ghuan muc Ke toan Vi$t Nam va H~ th6ng Ke toan cac TO chO'c Tin dl,mg Vi$t Nam - eho Quy va Ichinh: 117 Elu0ng Quang Trung, P Quang Trung, TP Vinh - Ngh~ An f OT: (84-238) 3844 2771 Fax: (84-238) 38417571 Website: www.baca-bank.vn Ngan hang Thuonq rnai BANG CAN 801 KE ToAN RIENG t PHO TONG GIAM DOC ::6e ~~c ?JGo-~./{/ujt Vinh, Vi$t Nam Ngay)thang ~ nam 2020 Cac thuyet minh ofnh kem tif ml,lC oen 28 /a m9t phc3ncua cac baa cao tai chfnh rieng Ie Nqan hang Thuonq mai Co phan Bac A Bieu so: B05a/TCTD THUY~T MINH cAc BAo cAo TAl CHINH RI~NG LE GIO'A NIEN BO tai 31 thang 03 narn 2020 va cho Quy narn 2020 ket thuc cunq 'ngay GlcYl THII;U VE NGAN HANG Ngtm hang ThU'O'ngrnai Co phan Biilc A (sau day gQi tiilt la "Nqan hang" noac "Biilc A") la nqan hang thu'onq mal co phan duoc lap tai nuoc Cong hoa Xa hOi Chu nghia Viet Nam Thanh I~p va HO{Jtd{)ng Ngan hang dU'Q'cthanh lap 01 thang 09 narn 1994 theo Giay phep so 0052-NH/GP cua Ngan hang Nha nuo'c Vi$t Nam vo'i thc'Yigian heat dong la 99 narn ke ttY nqay cap giay phep Ian dau lien Ngan hang duoc lap nham thu'c hien cac giao dich nqan hang bao gom huy dong va nhan tien g&i ngiiln han, trung han va dai han ttYcac to chLPCva ca nhan; cho vay ngiiln h",n, trung hC;lnva dai hva ten, Ch{fc v~ Ngay dU'C)'Cchu~n y/b6 nhi~'m Ba Thai HU'O'ng Clng B~ng Trung Dung TGB Ph6 TGB thU'c'Yng trl,l'c Ph6 TGB Ph6 TGB Ph6 TGB Ph6 TGB Ph6 TGB Ph6 TGB Ph6 TGB Ph6 TGB B6 nhi$m vao 14 thang 04 nam 2008 Bo nhi$m vao 09 thang 11 nam 2016 Clng Chu Nguyen Binh Clng TrU'O'ngVinh LQ'i Clng Vo Van Quang Clng Nguy~n TrQng Trung Clng Nguy~n Vi$t Hanh Clng Nguy~n Quoc B",t Clng Le NgQc Hong Nhat Clng Nguy~n Ai Dan B6 nhi$m B6 nhi$m B6 nhi$m B6 nhi$m B6 nhi$m Bo nhi$m B6 nhi$m B6 nhi$m vao vao vao vao vao vao vao vao ngay ngay ngay ngay 01 thang 31 thang 30 thang 15 thang 06 thang 15 thang 28 thang 16 thang 03 nam 05 nam 06 nam 05 nam 03 nam 09 nam 10 nam 02 nam 2008 2008 2009 2003 2014 2015 2015 2016 sa Tn,J Ngan hang ThU'O'ngm",i C6 phan Biilc A c6 trl,Js& chinh d~t tng cung ung etch vu nhan va chi, tra ngo;;!it$ theo Giay chunq nhan dang ky doanh nghi$p so 0107983828 SlY ke hoach d§u tu Ha NOi cap I§n d§u 05 thang 09 nam 2017 Nhfm vien Tong so can b(>cong nhan vien cLla Ngan hang vao 31 thang 03 nam 2020 la 2.167 ngU'oi (t;;!ingay 31 thang 12 nam 2019: 2.149 ngU'oi) cAc cHiNH SACH KE TOAN CHU YEU 2.1 Tuan thli theo cae Chuan m~c Nam Ke toan Vi~t Nam va H~ thong Ke toan cae TCTD Vi~t Ngan hang kh~ng dinh cac bao cao tai chinh rieng Ie giCYanien d(>dinh kem dU'Q'cI~p tuan thLl theo cac Chuan ml,l'c Ke toan Viet Nam va H$ thong Ke toan cac TCTD Viet Nam 2.2 CO'sO> I~p cae bao cao tai chinh rieng Ie giiPa nien dg Cac bao cao tai chinh rieng Ie giCYanien dO cLla Ngan hang dU'Q'ctrinh bay theo dO'nvi tri$u dong Vi$t Nam, dU'Q'cI~p theo H$ thong Ke toan cac To chuc Tin dl,lng Vi$t Nam theo Quyet dinh so 479/2004/Qf)-NHNN 29 thang 04 nam 2004 Thong f)oc Ngan hang Nha nU'oc Vi$t Nam ban hanh co hi$u Il,I'ct(J>ngay 01 thang 01 nam 2005 va cac van ban bo sung, stia doi Quyet dinh 479/2004/Qf)-NHNN; Quyet dinh so 16/2007/Qf)-NHNN 18 thang 04 nam 2007; Thong tU' so 49/2014/TT-NHNN 31 thang 12 nam 2014 cLla Thong doc Ngan hang Nha nU'oc Vi$t Nam va H$ thong Chuan ml,l'c Ke toan Vi$t Nam B(>Tai chinh ban Mnh bao gem: Quyet dinh so 149/2001/Qf)-BTC 31 thang 12 nam 2001 v~ vi¢c ban Mnh va cong bo chuan ml,l'Cke toan Vi$t Nam (oQ't 1); Quyet dinh so 165/2002/Qf)-BTC 31 thang 12 nam 2002 v~ vi$c ban Mnh va cong bo chu~m ml,l'Cke toan Vi$t Nam (dQ't2); Quyet dinh so 234/2003/Qf)-BTC 30 thang 12 nam 2003 v~ vi$c ban hanh va cong bo chuan ml,l'Cke toan Vi$t Nam (dQ't3); Quyet dinh so 12/2005/Qf)-BTC 15 thang 02 nam 2005 v{; vi$c ban hanh va cong bo chuan ml,l'Cke toan Vi$t Nam (oQ't4); va Quyet dinh so 100/2005/Qf)-BTC 28 thang 12 nam 2005 ve vi¢c ban hanh va cong bo chuan ml,l'c ke toan Vi$t Nam (dQ't5) Cac bao cao tai chinh rieng Ie giCYanien d(>kem theo dU'Q'clva cac thuyet minh di kem cOng nhU' vi$c sti dl,lng cac bao cao khong danh cho nhCYngai khOng thOng hieu cac thong 1$,thLl tl,lCva nguyen t~k ke toan Vi$t Nam va ngoai ra, cac bao cao khong nham the hi$n tinh hinh tai chinh, ket qua ho;;!t d(>ng kinh doanh va lU'u chuyen ti~n t$ cLla Ngan hang theo nhCYngnguyen tac va thong 1$ke toan du'Q'cchap nh~n rOng rai IYcac quac gia va the che ben ngoai Viet Nam Ngan hang Thuonq rnai Co phan Bac A Bieu so: B05a/TCTD THUY~T MINH cAe BAo cAo TAl CHiNH RIENG LE GICrA NIEN 80 (tiep theo) tai nqay 31 thang 03 narn 2020 va cho Quy narn 2020 ket thuc cunq nqay 14 TI~N GO'I vA VAY cAc TCTD KHAc (tiep theo) 14.2 Vay cue cac TCTD khBc Bang VN£> Trang ao: Vay chief khau, fai chief khau 3111212019 trieu a6ng tri?u a6ng 330.000 1.590.062 1.360.562 Bang nqoai t~ Trong do: Vay chief khc3u,tei chief khc3u 15 3110312020 1.024 1.007 331.024 1.591.069 TI~N GO'I CLlA KHAcH HANG 3110312020 trieu a6ng 832.051 1.358.589 Tien g&i khong ky han b~ng VN8 Tien g&i tiet kiern khong ky han bang VN8 Tien g&i khong ky han bang nqoai t~ Tien g&i tiet kiern khong ky han bang nqoai t$ 817.223 1.335.923 47 14.781 47 22.619 Tien glvi co ky han Tien g&i co ky han bang VN8 Tien g&i tiet kiern co ky han bang VN8 TiE!ng&i co ky han bang nqoai t$ Tien g&i tiet ki$m co ky h~n bang ngo~i t$ 81.688.432 74.848.107 1.839.445 79.740.543 1.420.400 73.342.523 108.444 85.184 1.653 3.481 64.225 65.363 64.211 14 65.349 14 Tien glvi kh6ng ky han I Tien glvi von chuyen dung Tien ky quy Tien g&i ky quy b~ng VN8 Tien g&i ky quy b~ng ngo~i t~ 16 -82.586.361 - ;_~.; :.:.;; ; ; 76.275.540 PHAT HANH GlAy TCYCO GIA THONG THU'ONG 3110312020 Kyh?n tri~u aong TLl' 12 thang den 05 nam TLl'05 nam tra len 5.183.442 1.450.000 21 I 3111212019 itieu a6ng _.:.:._:: : _: :: _~ 3111212019 fri~u aong ' ' -~ 5.184.254 950.000 - : ;6 : 63.:; ;3 : ;_4~2 : ;6 : 13.:, 4;.;;.2;;,,;;5 ,;.4 Nqan hang Thuonq rnai Co phan Bac A Bi~u so: B05a/TCTD THUY~T MINH cAc BAo cAo TAl CHiNH RIENG LE GILYANIEN 80 (tiep theo) tal nqay 31 thanq 03 narn 2020 va cho Ouy narn 2020 ket thuc cung 17 cAc KHOAN PHAI TRA vA CONG NO' KHAc 3110312020 tri~udong Cac khcan phai tra noi bo Cac khoan pha: tra ben nqoai Quy khen thU'ang, phuc IO'i 18 _ 3111212019 trieu dong _: .' ~ 78.761 67.737 _:.6.: :.1~0~8 190.453 86.557 6.: :.9~8_7 152.606 283.997 -==-==== TiNH HiNH THI!C HII;N NGHIA vu Val NGAN SACH NHA NU'aC Dan vi: trieu nang se dir Thue GTGT Thue TN ON (*) Cac khoan phai nop khac va cac khoan phi, 1$phi PMt sinh trang ky s6 dir dau ky s6 phai n9P s6 as n9P 3.110 55.784 1.845 35.584 4.081 55.784 874 35.584 20.619 41.090 37.545 24.164 79.513 78.519 97.410 60.622 cu6iky (*) Can CIY Nghi dinh 218/2013/N8-CP ban hanh nqay 26/12/2013 hU'ang dan thi hanh t.uat thue thu nhap doanh nqhiep nqay 03/06/2008 va t.uat sua d6i, b6 sung mot so dieu cua Luat thue thu nhap doanh nghi$p nqay 19/06/2013, Ngan hang co nghTa Vl,Jnop thue thu nhap doanh nqhiep 20% tren t6ng thu nhap chiu thue k~ tLl' 01/01/2016 Cac bao cao thue cua Ngan hang S8 chiu Sl,J' ki~m tra cua cO' quan thue Do vi$c ap dl,Jng lu~t va cac quy dinh ve thue d6i vai cac 10a nien d(>co th~ S8 bi thay d6i theo quyet dinh cuoi cung cua CO' quan thue 22 - - - _ Nqan hang Thuonq rnai Co phan Bac A Bieu so: B05a/TCTD DO THUYET MINH cAc BAo cAo TAl CHiNH RIENG LE GILYANIEN (tiep theo) tai nqay 31 thanq 03 narn 2020 va cho Ouy narn 2020 ket thuc cung nqay vA cAc 19 VON QUY COA TO CHUC TiN Dl)NG 19.1 Beo cao tinh hinh thay d6i van chu so.hiru Tinh hinh thay doi von cua Nqan hang tLl'dau narn den het Quy narn 2020 dU'Q'Cth~ hien banq duo'i day: [Jon vi: tri~u d6ng So dlJ' dliu ky v6n di~u I~ Th?ng dir v6n co e_han Ouy dau Ill' ph~1 trien Ouy dl./ phOng lBi chinh Ouy dl,f IrCfbo sung von dieu I~ 6.500.000 7.398 564 337.471 148.474 Tang ky Tang von ky LQ'i nhuan tang ky Trich bo sung cac quy cho ky truce Tarn trich I~p cac quy dl,J'trQ>cho ky Cac khoan tang khac Ouy khBc thuoc v6n cM so' hCfu LQ'inhu?n sau Ihue cture pMn ph6il La lOy ke Tong c¢ng 811.688 7.805.595 142.336 142.336 142.336 142.336 954.024 7.947.931 Giam ky sCr dl,mg ky Mua co phieu quy Chia co tLYCnam tmac Tc;lm LYngco tLYCnam Cac khoan giam khac So dlJ' cuoi ky 6.500.000 7.398 337.471 564 23 148.474 I I I I I Nqan hang Thu'onq rnai Co phan Bac A Bieu so: B05a/TCTD THUY~T MINH cAc sAo cAo TAl CHINH RIENG LE GIO'A NIEN 80 (tiep theo) tal 31 thanq 03 narn 2020 va eho Qu}' narn 2020 ket thuc cung vA cAc auy 19 V6N CUA T6 CHUC TiN DI,JNG(tiep theo) 19.1 Beo cao tinh hinh thay doi von cnu sO- hiru (tiep theo) Chi tiet phan von dau tu cua Ngan hang nhir sau: Tong von gop (co dong, vlen) co phan Von gop 3110312020 3111212019 trieu a6ng tri~u a6ng 6.500.000 6.500.000 6.500.000 6.500.000 7.398 7.398 6.507.398 6.507.398 3110312020 3111212019 Th~ng dU' von co phan Co phieu quy Chi tiet co phieu cua Ngan hang nhu sau: I I I I co phif~u s6 /U'c;yngco phieu aang ky pMt hanh 650.000.000 650.000.000 se aa ban cong chung 650.000.000 650.000.000 650.000.000 650.000.000 650.000.000 650.000.000 650.000.000 650.000.000 10.000 10.000 Cho giai aOifJntai chinh ket thuc Cho giai ao?n tai chinh ket thuc /U'Q'ng co phieu Co phieu thong Co phieu uu dai s6 /U'Q'ng co phieu duoc mua /ifJi Co phieu thong Co phieu uu dai s6 /U'c;yngco phieu aang tuu tienn Co phieu thong Co phieu uu dai M~nh I I I I I I I I I co phieu gia co phieu aang /U'u hanh (dong/co phieu) 20 THU NHAP LAI vA cAe KHOAN THU NHAP TU'aNG TV' 3110312020 tri?u a6ng Thu nh~p lai ti~n gui Thu nh~p Iai cho vay khach hang Thu lai tli kinh doanh, dau tU' chCmg khoan Thu phi tli nghi$p Vl,Jbao lanh Thu khae tli hO heat dc?ng kinh doanh nqoal hoi Thu tLf kinh doanh nqoa: t~ giao Thu tLf cac cong Cl,J tai chinh pMi sinh tien te Chi phi hoat dc?ng kinh doanh nqoai hoi I I I I ve ve Chi kinh doanh nqoai t~ giao Chi cac cong Cl,J tai chinh phai sinh tien t$ 24 LAI/(LO) THUAN T0' MUA BAN CHO'NG KHOAN 24.1 Uiil(Lo) thutm tiP hoet dijng mua ban chimg khoen dau 3110312019 17.064 29.468 17064 (20.597) (10.969) (20.597) (10.969) 8.871 6.095 tU' Cho giai doen fai chinh kef triuc 3110312020 -trieu dt5ng Thu nhap tLf mua ban chCmg khoan dau tLl' s~n sang d~ ban Chi phi mua bt:m chung khoan dau tLl' s~n sang d~ ban Chi phi dl,l' ph6ng giam gia chung khoan dtlU tLl's~n sang de ban Uii/(Lo) thuan tll> mua bim ch(J>ngkhoan d§u tU' I I I I 26 tri?u at5ng "-'-' ' ~~ 29.468 Uii/(Lo} thuan tll> heat d9n9 kinh doanh nqoai hoi ve I Cho giai doen tai ehinh ket thuc Cho giai doen tai ehinh kef tnuc 3110312019 tri~u dt5ng - : :_~ :: ::: :.:,,:,! 12.730 3.950 (5.708) (12.142) 7.022 (8.192) -==~ ;; ;;;.: Nqan hang Thu onq mai I I I I Co phan Bac A THUY~T MINH cAc BAo cAo TAl CHiNH RII~NG LE GIO'A NIEN £)0 (tiep theo) tai nqay 31 thanq 03 narn 2020 va cho Quy narn 2020 ket thuc cung 25 CHI PHi HOAT DONG Cho giai doen tai ehinh ket tiurc Cho giai doen tei chinh ket thuc 3110312020 3110312019 trieu cJong fri?u cJong 1.198 964 118.707 92.757 11.805 280 13.865 97.312 76.054 12.393 215 8.650 41.831 38.595 7.178 7.509 2.941 2.822 1.956 1.848 119 108 Chi nQp phi bao hiem, bao toan tien gLPi cua khach hang 28.228 26.143 Chi phi heat dQng khac 48.181 43.040 241.086 208.010 Chi nQp thue va cac khoan phi, I~ phi Chi phi cho nhan vien Chi lu'O'ngva phu cap dong gop theo IU'O'ng Chi tro cap Chi khac cho nhan vien cac khoan chi Chi ve tai san Trong ao: KhtJu hao fai san I I I I I I co cJinh Chi cho heat dQng quan Iy cong vu Cong tac phi Chi v~ cac heat d¢ng dean the cua TCTD 26 TIEN vA cAc KHOAN TU'O'NG DU'O'NG TIEN Ti~n va cac khoan tU'O'ngdU'O'ngtien thuan the hi$n tren bao cao luu chuyen tien t$ rieng Ie giiYa nien d¢ bao g6m cac khoan tren bang can doi ke toan rieng Ie giiYa nien d¢ sau day: Tien va cac khoan tU'O'ngdU'O'ngtien t~i quy Tien gui t~i Ngan hang Nha nU'&c Tien gui toan t~i cac TCTD khac Tien gui va cho vay cac TCTD khac co ky h~n dU'&i 90 Chling khoan co thai h~n thu h6i ho~c dao h~n khong qua 90 ke tu mua 3110312020 3110312019 tri?u r10ng tri?u aong 555.344 282.826 10.578.091 561.710 443.700 8.952.696 180.000 301.422 11.717.683 I 27 I Bieu so: B05a/TCTD 10.138.106 Ngan hang Thuonq rna! ce phan Bac A Bieu so: B05a/TCTD THUY~T MINH cAc BAo cAo TAl CHiNH RIENG LE GICYA NIEN 80 (tiep theo) tGli nqay 31 thanq 03 narn 2020 va cho Quy narn 2020 ket thuc cunq 27 RUI RO TH! TRU'ONG 27.1 Ru; ro 1M suat Thai han dinh lai lai suat trurc te la tMi han lai tinh tiY thai diem lap bao cao tai chinh cho toi ky dinh lai lai suat gan nhat cua cac khoan rnuc tai san va nquon von Cac gia dinb va di~u ki~n sau du'oc ap dunq phan tich thai han dinh l