ngân hàng thương mại cổ phiếu đại dương thuyết minh báo cáo tài chính quý 2 năm 2013

Ngan hnng TMCP Dai Duong 199 Nguyan Luong Bing TP Hai Duong B60 c6o Tei chinh Qui rr nim 20rl BAN THUYET MINH BAo CAo TAI CHINH Cho Quj 11 nih2013 TH6NG TIN cHUNc Ngan hang Thuong mai C6 phrin Dai Duong 1ggi tit ld'\lgan heng') ld m6t ngan hang rhuorr8 r?i cd phAn duoc rh;nh .;p lqi nudc Cong hia X, hvi ( .ru nghr. \ i"-r \arr lhco QL)er dinh .6 257lQD,4,lH5 ngdy 30 theng 12 nim 1993 crla Ngan hdrlg NhA ntr6s ViCl Naln v6i thdi gian loat dins lA 5u nam. Theo Giil chimg nhan dlng ki doalrll nghiep s6 0800006039 ngat 30 rhdng5nam20lldoSarKihorch!aDiurtriinh1]AiDuongcip.v6ndiaulCcnaNganhnngln ,1.000 tn \ND chinh cia Ngan hang dugc dAt qi s6 199 Nguy6n Luong Bing, tinh Hai Ducng, ViCt HOi sd Nam. 2, Nsanl nghA kinh doanl cia Ngen hdng bao gdmi - Kinh doanhtian iC, huy d6ng v6n d6 cho vay; - Kinh doanl vang bac d6 qu)t, ngoai ii (k\i duocNgan hing Nhd.u6c cho ph6p); - l.,ir),h doarh c;c o'ch w lh"ni roin chi rri riir I n"nh d6i ro: U a(h h;iC: - Uy ih6c vd an ny rhac v6n de cho vay; - Cnc dich ru kh6c khi duoc Ngan hang NhA nuoc clo ph6p; - Ldm dai ii thu d6i ngoai h6i cho cac tii chrlc tin dung kh6c; - Kinh doanh vang theo quy dinh hien hdnl cira ph6p luat; - Hoat dong cung rlng cac dich \r] ngoai h6i (cung cip dlch v! ihanh roan quiic tii; rhgc hi6n cac giao dich mua- b6n ngoai te ten thi rudng nu6c ngoei). Tai ngdy i0 ih6ng 06 nim 2013, s6 nhAn vien tai Ngan hnns li 2.278 ngudi (ll lhang 03 ndm 2013:2.261 nguoi). cO sO LAp Bio c,io Tqt c iNH \ A tai Kt ToAN Ccrs'iHp bio cno tii chinh B;oc;or; crr,nh kim !}eo dJoc h:n\ bay binr Dong \ iei \an,V\Dr.rhconSLrirr;cgi;goc. phi hqp v6i cAc Chudn muc K6 to6n ViCt Nam, H!- th6rg KE roin dp dlrng cio cac tt ctruitirr dung tai Vjet Narn, vA cac quy dinh lien hdnh c6 lien quan dp dung cho cAc td chic tin dr,rng tai Vi6tNam. K, k6 to6n NAm tai chinh cua Ngan hdng bit diu flr ngdy 0l th6ng 01 vi k6t thirc vao ngdy 31 thans 12. Ngan heng TMCP D?i Duong 199 NguyEn Luong B6ng TP Hai Dtrlng Bro cio Tii chinh Qui II nim 2013 3. ToM T;.T CAC C}IiNH SACH Ki TO,iN CHi] YEU Sau dey h cec chinh s6ch k6 to6n chn yi:u duqc Ngan hang Ap dung trong viCc lap b6o cno tai chinhl U6c tinh k6 to6n Viec lap b6o clo rai chiih tuan thn theo cic Chuan muc K6 torn Viet Narn, I Iq thiins K6 toan 6p dpng cho cic td chnc tin dqng t+i ViCt Nan] ve cec quy dinh hiCn hdnl1.c6 li6n quan ycu ciu Ban T6ng Gidm d6c phai c6 nhiing u6c tinh vd gid dinh anh huong d€n s6 lieu b6o c6o ve cac kioan c6ng no. , tii sar vi viec ti l bd] cac khoan c6ng nq vd i:ii san dCn1 rang tai ngdy lap bdo ci;o rai chrnh crlng nhrr c6c so li u b;o c;o rE doanh thu vd chi phi trong nim tdl chirh. Mic dn cac utic rir\ ke roln duoc l;p b,lnj lir (l .r n';u o'e cu- Ban lorg uiir d6c. "o liu lnuc ]i phat sinll c6 L\6 kIAc v6i cac u6c tinh. eia dinl d4t ra. Chi nhin ban diu Tai ngdy shi nhan ban diu, tei sAn tdi chirll duqc ghi rlr{n theo gi6 g6c c6ng cic cli phi giao dich c61i6n quan truc ti6p d& viQc mua sim tdi srir tai chi d6. Tri .an lli chini cLa \u:n h:ug bao liim r:en n4r. rien gii rri NHN\. l:in rri v; clo \a) c;c TCTD khec, cho vay kh6ch hAng, chfng klorn kinh doanh chLmg khoin dAu tu, cic kloan phai thu, cec khoan leivAphi phai thu, c6c c6ng cutii cljnl phdi sinl va cic tdi san c6lhdc. Cing n.:/ hi chhh Tai ngd,v shi nhan ban ddu, c6ns nq tii chinl duqc ghi ntAn theo gi6 giic trn di cAc chi phi giao dich c6licn quan lrgc d6p d6n viec phet hAnh c6ng nqtai chiil d6. C6ng n9 tai chinh cia Ngnn hang bao gdrr cic khoan chii:t khau gi6y rd c6 gi6 v6i NIINN, ti.:n gui vd vay c6c TCTD khic, v6n t:ii trq, Liy thic diu tu, cho vay TCTD chiu rni ro, c6ng cu tdi chinh phii sinh, cAc khoar lii. phi phii ta vd cec khoan phai tri vi c6ng nq khtic. Dinh gii l+i sau lin ghi nhAn ban diu Hiin tii. c\ur co qu) di.lh !i dJnI g:; lr .nn. cu lai cl Ih .au 91. -n.r orn diu. Tiar vi cic khoin tuong ducrng tian Tian va cdc Lhoan tumu dLrong tiin bao gdm ti€n mat tai qxj. cdc khodn tian gni knong lq lan, cic klod r dd . ru ngan h,I . co rinh rhxnl kho;1 t"o. Ji d.ng c\uIen doi rh:nh r e.l \; rr r.li ro liin quar din riic bien d!,ng eia tri. Cnc khoAn dau tu Cht?ns khodn kinh doahh fi cht?ns khonn niu tu rl .,11 D t Ngan hing TMCP E+i Du@s 199 Nguyan Luorg Bins TP HiiDumg 860 c6o Tii chinh Qui Il ndm 2013 Chimg khoAn kinl doaDh va ch!,"ng khoAn diutu bao sdn1 chLng khoen v6n kh6ns c6 muc dich kiinsoatdoanhnghi+p!"c\rirgUroannvdoClilhpLL.c.icro.h:c:rJJrgrlC,D)rd,tcri ."c roch:c ki \ re,TCKl, pni' dr,.t ic loai .hlnr Moin. r',. \g; r h. ,t nam "iu r r;,r mlrc dich hLrolg ch6nl lech gi6 ve nim gin trong thdi gian kh6ng qui 1 nim duoc phan-loqi li chtng kho6n kinh doanh; c6c loai chrltrg kho6n mn Ngan hang c6 i dinh vA kha nlng ndm gia d6n ngdy d6o h4 duoc phan loai ld chtng kho6n git d6D ngdy dro hqn; c6c chirig kho6n khi€ dJgc phAn lo4i l; chmg klo"1 .;n .ins di b:r. Chmg kho6n kinh doanh vn chfng klo6n diu tu duqc phao loqi theo hoong din tqi C6ng vdn s6 260I,NHNN-TCKT ngdy I4 th6ng 4 nrm 2009 cua Ngan heng Nhi mi6c va dugc trlnh biy theo gi6g6c. Dgphdng giam gi6cho crc chmg khoin ndy duoc trich lAp theo quy dinl1 tqi C6ng lan tr6n vd theo hu6ng dan tai Th6ng tu s6 228/2009/TT-BTC ngdy 07 th6ng 12 nim 2009 do B0 Tdi chinh ban hlnh. Theo d6, d6iv6i chring khotu v6n da niCm y6t, Ngan hdng se danh si6 sia tri khoan diu tu theo si6 thi trLrong vdo niny lap b6o cAo tai chinh; d6i v6i chfng kho6n von chua niCm y6t vd c6 gi;o dich tren thifudng. Ngan hang de thuc hien thu thap bao gie ir.uc tidp cna ba c6ng ty chnU klo6n c6 v6n diau lC 16r hm 300 1i \rND tqi thdi diCm kat thlic ni6n dO k6 to6n da lam co sd dinh giA gi6 tri khoan diu tLr. Khi giA thi lrLrong ting lCn, lqi uAn sc dugc bir trir n]1mg kh6ng duqc vrrgt qu6 klodn dlr phdng di duqrc trich lap tru6c d6. Phin chCnl lech sc kh6ng duo. c ghi nhannhu ldthunhap cho t6i kli cht"ng kho6n dxqc brn. Di'u tu dni hqn Ddu tLr dai h?n bao gdm ctu chung kho6n v6n vd clc khoen diu tLr vao cac DLI en c6 thdi han rir gii. rl , roi h.r?i tl jrh ro"r rrer I nin. C"c k,orr o,L I a.i ,n ur.'c pl ,1 drh rteo gid eoc. 6u phons giirn :ii c )o c rc Llor.l dir ru n;) o.I ,c r-rch :D rhe. q, )' d I - rai I horrg lu '6 228/2009rI-B1C nsiy 07 th6ng 12 n.m 2009 do DO Tdi chinh ban hnM I]1j NgAn hnng danh g;a augc t6n th5t co th6 xay ra cna ho1 dQng ddu tu. Theo d6, d6i v6j cac khoAn diu tri ddi han ia a;., tlq ,.r1 gii,n S:; r,i. \g;n h;'lg rhuahiin 1u rh;p rhorg Lin Li cl,1h cla cic knoan o,u tu d6n thdi diam phnt henh bio cao tdi chinh vd x6c dinh gia tri tdi san rdng cua cec khoin dau tu tuong rlng v6i ;han v6n g6p Ngen hnng n6m git tai cdc khoin diu tLi ndy, cnng v6i xet dodn, danh gid r6n Ih;' co rle \a1 ra din h6r nan r"i ch Lh oa .;,m co'o Ir:c\ lip du plor; gian g i cric "hoan di- ru. 1 rong trL/org hgp khong co l\o, g -i r r:; chi ih cui r"c kno"1 d;r rJ din rhoi diinr l;p oro cio r;i c i:nh, \s;r L;r.A dua \;o rl-org Li r mii r$"r m . \g:r tinJ Lo r\c rhr rl 6p duqc dd xem x6t lap ds phdng iai thdj diam Ep beo ceo tdi chinh. Ghi nhin NgAn hing ghi nhAn chrtng Hloan di,u tu ve c6c knoaD diu tLr kl6c tai nsiy Ngan hang hj kiit va thsc hjen iheo dlau khoan hgp ddng c6 hieu ]$c (k6 toantheo ngiy giao dich). Do lrdng Chrng klo6n diu tu duqc ghi nh{n ban diu theo gid g6c. sau d6, chtmg lho6n dau tu dugc ghi nlan theo nguy€n tic th6p hon giiia gid tri lrcn s6 sech vn gin thi trLrong. Gie tri ph! troi vA gla trl chiit khAu;hat sinh tn viQc irua bln c6c chLmg klo6n dAu iu duo. c phan bd vdo bro c6o ket qua hoat dong kinh doanh theo phuong ph6p dudng thang tinh tii ngdy mua chung kho6n dCn ngdy d6o han cta ch0ng kloan d6. C6c khoan dau tu duqc ghi nhan theo si6 g6c irU di ds phdng giam gi6 ddu tu. Gi6 g6c dLrgc tini lheo phuong ph6p binh quan gia quyen. Dint< t<hi nh|tl j t I I Nsan h:'ng TMCP Dqi Duong 199 Nsuyan Ltr(n1g Bing TP HAi Duon-q B:io cio Tii chinh Qui tr nam 2013 C6c khoan dau tLr chung klloan bi dnng ghi nlan k'ri qulin rhin du9c cic luone tjin tv cAc kno.m .r r ru bi . h"m dui lo?cl,h'\J;;h;ngd;.luldnciro phnn l,.r nr ro rc loi ,chg"rliin v6i quyan sd hitu cna c6c khoan diu tu. Uy thic vn ngudn v6n ny thic Ho dang u) thdc cux Ng;n hang bao gom (rc hi r thtc: Uy th6c v6n toan bd vA iry thrc chi a ,lll. c':;1,i"." t;le ,,s.", ,, i';," .i, ,'. '6rr 'rr rhar .r.rq. gLi n, in khi 1.op dn:g ry rhac d;drqccicbenk) lirra'.nLl1 rn.;c d.l Juqc rgc"en.{ dcqr\inlo \a-ghir\qciabanu) rldc\,bdnnhinqihdcdoi\criloinhxdn\rpharchialoinhuan-,phinyth6cvdc6cquyCnlqi vd nghia vq khdc duqc thsc hien theo di€u khoan ghi trons hL.p d6ng L'iy thec da ki k6t. Cnc khoin cho vay Cac khoan cho vay dLroc triill bdy theo s6 dunq g6c trir c6c khoAo ng di x6a vd duphdng rrli ro cho vay tai rhdi di6m k6t thic nicn dO kd toen. Dtr phdng rii ro tin dlng TheoLuatcecTdchtcTindungsii4T/2010/QH]2c6hieullrctirl1gdy0lthing0lnim2011, Quy6t dinh s6 1627/2001/QD-NHNN ngdy ll thnns 12 nan 2001 cna Th6ns d6c Ngan hans nhi nutic vA viQc ban hdnl Quy ch6 cho iay cna 16 chtlc rin duns d6i v6i khech hang, Quyir dinl s5 127/2005/QD-NHNN ngny 03 thdng 02 nim 2005 vd viec saa d6i, bii sung mqt s6 diiu cua Quv ch6 cho vav cna t6 ctrLic un apng a6i vdi khAch hing ban hnnh theo Quyiit di sij 1627l)d01/OD'NHNN, Quy,it ajoh s6 +s:ilooslQo-NHNN ngiy 22 rheng 4 nin1 2005 ("Qu) .,:t dinh 493) v; Quy6t dinh s5 I8,'2007/QD-NHNN ngdy 2s thing ,1 ntm 2007 ("Qu),61 dinl 18) r ua \gdn hirng \ha n.roc r i r rc 'rin loq' no. rr c1 rrp \ a 5i d.rnr Jtr oho-g oi ru lj rii ro trn dtng troig ho?l dong -g" r hing cur li cl.u, ril d rnP. ra Qu\< d:.rh co -80 OD-\H\\ 184) 'jrhing4rarn:012\e\iicph"1 oa nqdii \oi na otrec didr. cri riklh,?1 rrdng.!:-hannq ( Oulet dinh 780"), rd chuc t,n dfns phii thuc hien phan loai nq, lich lap dlr phdng rr)i ro tin dung. Theo d6, cec khoan cho vay kh6ch hal1g dLrqc phan loqi theo ciic mtrc dq rL:ii ro n}u \aul \o dL LiiJ chu;n. Nq c:in chtr j. \o dt/oi Iie.r chJilr. Nq n.ni ngo !a \q co ",h; r" rg m;L v6n drd \ao r'r 1 -ang qud h?n \;r crc )iu 16 dinh Lrni kh;c cLa khoar cho \a) Rli ro lin dlng rhrin c-, cic knoan cho \r) khich harg Juoc rinl o, g gia r, co.l lqi c-, khoanchovayrirdiginlricnatdisandambaod;dLrocchiElkh.rulheocdciileduqcqxldinh trong Quydt dinh 193 ve Quyiit dinl 18. Dq phdng cq tha duqc trich lap trcn rui ro tin dung drnan cua cec kloan cho vay theo c6c ti le tuong tng vdi tmg nh6m nhu sau: Nh6m Nh6m dllNq Ti lC d{ phdng I Nq dt tiCu chuan 0% 2 Nq cin chn 1' 3 Nq duoi iiCu chudn I Nqnghl ngd ) NO CO Kha nang mrr \on 5% 20% 50% 100% Ngan heng TMCP Dai Dtiong 199 Nguyan Luong Bing TPHaiDuore B60 cio Tii chinh Qui lI nem 2013 Theo Quy6t dinh 493, c6c khoen ns sc atuoc thLrc hiQn phnn toai vno thni di6m cuiii quj cho ba qui dau nftn vd vno ngAy 30 th6ng l1 cho qui b6n trons nin] tdi chinh. Theo Quy6t dinl 491, du phdng chung duoc rrich hp d; du ptrong cho nhiing rdn thit chl]a duoc xac dinh trong quA trinh phan loai no vi trich la! du phong cu rhi uons cdc ruong hol] kl6 khin va tAi chinh cira cec t6 chfc tin dung khi clit tuong cjc khoan no tri sur eiam.'Iheo d6. \9.1 nangphri 1uc hiir rric r t?1. \a or) lri dUptorgLhurgo"-g0 5,.ro.itgirUicjc khoan no duoc ph;n loaj ru rhoir dennhom4. Dr phong duoc.ghi nl-an nlu nor knorn chi phi rren bao ca.' kir qui nodr oang Lrr\ dodni \d dLroc ri dlr g di \u li cdc kh^an nJ \a r. neo O-]ir d n\ 1qi. \prn tdnJ rlr-nh tap HO: oonE Xr] ]f Rni ro dd xu l! cac khoan ro x6u n6u nlrLr chring auoc phAr loai vdo nham i, to:c n,ii khach hang Id ph6p nlan gldilhC, phi sin, hoac Ia cn fian bi c];t hoic mirtich. DU phdng cho cic cam ki5tngoqi bing Theo Qu)it d;nl 4ei !d Qu)at dinh t8 cna Ngan hdng Nha nLrdc, t6 chfc fln dung phai tttu! hi6n ohan lodi oo: vdi cjc k10;1 bao l;ni. chip .rh;in rhani Lo;r \a cdT (ir ct-o rai khong I ty rgang 16 diiu kifl vi co rho' oiirr rhrc hi6n c r rli rgai chLns ti c;c khoo,r carr ttr igoq, bang) vio cric nh6m iheo quy dinn qi Di.ju 6 \a Diau 7 cxa eulit dinh 49]. Iheo do.16c khoAn cam k6t ngoai bang duQc phan loai tir nlom 1 den nhom 5 iheo cic muc do rui ro nhu ."1: \odjrieuchu;1.\crc.inchnj.\garo:riiuch,;1.NV,:tri nro \i \9 c^ \t; n_ns m;r \dn dua !io rinh rr4nc qua hdr \d .;c )iu ro oinl- int, k]l:c cr I ^t o,n c,1 ker. Dr phdng chung duqc trich 1np bing 0,75% torg gia tri cdc rhoal bio t,nh. chap nltin thanh toAn vd cam ket cho vai, kh6ng huy ngaDg v6 diEu krln duoc phrn toai tu nlom I den nhdm 4 lai ngdy 31 th6ng 3. Du phdng cu tha cho cAc carn ker ngoai bdng duoc rrnh tuong hr ntrLr du phong cJc khoan cho \dy (1;.h hang r?, rhr)er rn:rfi rrer. ( n: ttr dr phorg duqr t-acn rod,l vdo kltoin muc "Chi phi du phdng riri ro tin dung rren bao cio ker qua hoa! d6ng kinh doanh vd s6 du duoc theo dditren kloaD muc cac kloan no kndc cria bdng can d6i k6 ro6n. Tii sin c6 dlnh hnu hinh vn l,]l:iu hao Tdi sar c6 dinh htu hinh duqc lrinl biy rheo nguy€n gi6 trir gi6rri hao mdn lny k6. NsuyCn gid tai san c6 dlni htu hlnh bao gdm giri mua r,d toin b6 cAc chi phi khdc li6n quan rnrc ti6p den viec dua tdi san vdo tqng thfi san sdng sn dung. C6c chi phi ptdt sinh sau khi rni san c6 didl hi"u hinh dA duoc dua vao hoat dong nhu chi phi sta chiia, bao duang vd dAi ru thLrdng duo. c hach toAn vdo b6o c6o k6t qua hoat dong kiDl doann tai thdi di6m chi phi phdr sinh Tnrdng hgp c6 thC chlmg minh mot c6ch rd ring cec chi phi ndy lim tang loi ich kinh t6 trong tuong lai du tinh thu duoc tu viec sir dung tai sdn c6 dinh hnu hinh vlrot rrCn mtc hoat d6ng tiCu chudn da duoc denh gi6 ban ddu thi cric chi phi rly duoc rcin hoa nhu mot kho;n ngu)in gia raru them cna ti; sen c6 dinh hn"u hinh. lfl' .,r r cd dir r hrru lrnh d roc Ur;r tao rrco pnuo-g plio duo|g rh,ne o.ra rrdn $o,giar hir duns u6c iinh crla tai san. cii rii! rhu sau: .,1 j) t Nsan hang TMCP D?i DrroDA 199 NguyEn Luong Bins Tp FIei Duonq Bro c6o Tii chinh Qui ll iem 2013 Loai tii siin Nhd cna, vat ki6n tnic MAy m6c, dn& bj Phuong tien van rai Thiiit bi lin phdng Tai san c6 dinh kkic Thdi eian hiru dung urc tinh (nim) 10-20 0i-08 06, 10 03-05 05 Tni sen c6 dlnh v6 hinh vd khiiu hro Tdi san c6 dinh v6 hini thii hieD gie ri quyan sLi dung d6t, phdn trim mey tint vi rai san c6 dinl v6.hinh khac duoc ghi nian theo ngu],en giA tri gi, tri hao lndn tny k6. Gi, tri quyan sa dung dAt v6 thdi lan kh6ng duoc kh6u hao. ci6 tri phan mam m6y rtnt a,roc t tii, frao tt * phuong ph6p duong thing trong thdi gian li 08 nam. Gi6 tri tii san v6 hinh tl6c du(]c k116u hao theo phuong ptuip duong th;ng trong thoi gian li 03 nim. C6c kho:in chi phl trA tru6c Chi phi tm lrudc bao gdm khoan tre tnr6c ti6n fiu6 \an phong \a cac klodn chi phr rra !ro6c khAc. Tian thuC vAn phdng th6 hiCn s6 tidn thu€ vin phdng de duoc tra tru6c. Tian i\u€ vin phdng rrd trlr6c duoc phen b6 vdo bro c6o k6t qua hoat d6ns kini doanh theo phuors phep d;g tiins tuong tug vdi thdi giar thxe. C6c hoan chi phi tla trlr6c kh6c bao gdm chi phi sLia chnA bao duong tij san, gie iri c6ng oH, dung cu da xu6t dirng vd duoc coi td c6 khd nang dem tai Iqi ich ki; 16 fonftuo:,g tui"lo Ngen hang- Cnc chi phi nay duqc v6n h6a dudi hinh thric c6c kloan tA tru6c vd duoc phan b6 vdo bao c6o kiit qua ho?r d6ng kinh doani, sn dung phuorrg phAp dudng rhing trong vdng tir f ddn 36 thang theo c6c quy dinh k6 totu hiCn hanh. Du phdng cho cdc khoin !h:ii lhu Lh6 it6i DU phdng cho cec kloan phai rhu kh6 ddi da qud han thanh roan (cic khoan nh6n Tra cham u) thdc dau tu, Tian giri tai cnc t6 chnc fn duu kn;c. U) rhdc diiu ru. Dnu tu trrii phieu, ph; thu hgp ddng ben ki hqn chring khodn, Tam nng, Ung trudc ) duoc-rhuc hio, th* Th;;;; sd 228/2009/TT-BTC ngdy 07 th6ng t2 ntun 2009. Theo d6, du phdng cho c6c kioao phai rhu kh6 ddi tat thdi di6m kiit thnc ki hoat d6ng duo. c x6c dinl dua nCn viCc si dung c6c ti 1€ dU phdng sau day diii v6i cec khoan phai thu tqi ngdy ket thrlc Li hoat dong sau khi da trir di g;e td tai san th6 chip da duoc diDh gi6. II il Ngen hing TMCP Dai Duong 199 Ngulgn Luong Bing TPHdiDLrmg 860 cro Tiri chinh Qui 1I ndn2013 Ihan girn qunh?n Ti lC du phdng Tn 6 th6ng dCn du6i 1 ndm 3CrP/" 5r}/o 7U/, 140% Ti! l ramddn duoi2 nim Tir 2namddn du6i3 nim Ti 3 nimtro len Lqi ich cna nhin vi6n Thco BO lue.t Lao dong viet Nam, khi nhan vi6n lim viec tir 12 thing ud lan ( nlan vi€n dLi didu kien") tu nguyQn ch6,.n dft hqp ddng lao do.g cna minl thl ben sil dung lao dong phai raanl'ro:n rie- nnc"p rhoi ri";c o-ra r-in,o .l;m lam \iec 'a mu. .tlong 1i rl(, di;T rh6' \iec da nhan vien d6. Du phdng trq cip th6i vi'Ac duqc lqp rrin co sd io o qLri luong dong bao hiem xa l6i cia Ngan hang trongnim. Theo LuAt BaLo hi6m xe hoi, ka til ngny 0l thAng 01 nam 2009, Ngan hing vi c6c nl1an vidn phai d6ng vdo qui bao hi6m rh6! ngliep do Bno hiam Xa hoi Vi* Nam quan li. Mnc d6ng boi n6i bCn drqc tinh bing 1% cria mric thip hor giira lumg co ban cia nhan vi6n ho4c 20 lan mLic luong t6i thi6u chung dLrac Chinh phn qu) dinh trou trmg lha,i hi. Vdi viQc ip dqng ch6 dO bdo hiam th6t nghiep, Ngan hnng kh6ng phdi lAp d$ phdng trq cip th6i viec cho thdi giao tim viec cira an vi6n sau ngiy 01 thing 0l ndn 200q. Tu) u,hi6n, rrq cdp tloi liec phai ht cho cac nhan viCn dn diau kien se duqc x6c dlnh dqa tr€n s6 nim tnm viec cia nhan viCn dugc tinh diln ngny 31 rhang 12 nin 2008 vd nrlic luong blnh quan cira hQ tong vdng s6u thing tnrdc thdi di&n th6i viec. Viin vn c5c qu! Lo lltle rtn tfiolg C6 phi6u ph6 th6ng dLrqc phdn loqi ld v6n chn sd hi'Lr. Cec chi phi phit sinh trsc dap lien quan d6n vi6c phAt hdnh c6 phiiiu ph6 th6ns dusc ghi nhan ld mol khodn giAm tn] vio v6n chi sr:r hi:u. rh{ng du uin ci phin Khi nlqn v6n tn c6 d6ng, ch€nh lech giaa gia phii henl \i minh gia cua c6 phiiu dusc ghi n-h{n vno th{ng du v6n c6 phar trong v6n chi sd hiru. Khi mua 1fl c6 phiiiu da ph6t hinh, t6ng s6 tih tha todn, b.ro g6,n cic chr phi len quan trlrc tii,ip cho viQc mua l{ c6 phi6u, sau kl trii c6c loqi !hu6, se duqc ghi giim vno v6n chn si hru. C6 phi6u mua lai duqc ghi nh{n le c6 phiiiu qu! vd duqc trinh bay ld moi khoen si:im tru lrong v6n chir sd h[u. Ctic qui dU tY C;c qli du rru ouoc .u d| rp c\o c;c nuc dilr cl,n< \a o.roc rr cl . ro rhuin - rlnr e ci- NgAn hnng dua tr6n cacti lC quy dinhtheo tridl ls sau: Nsen heng TMCP Dai Duong 199 N-qu]6n Luong Bing TP HaiDtrons 860 c6o Tii chinh Qui rrnem20l3 - Qu! b6 srmg v5n diiu l€: 5% loi nhuen sau thu5, 16i da kh6ng vuor quA v6n diAu lQ cna Ngan hdng. - Qui du phdng tai chinh: 1 0% loi nh an sau rhu6, t6i da kh6ng ruclt que 25% v6n diAu li cna Ngan hang. - CAc Qui dau hr phfi tri6n, Quy khen thuong, phric loi va cec eu, kt6c: aich 16p theo quldt djnh cna D4i h6i ddng C6 d6ns cna NgAn hang. Ti 1e rich lap crc eui nAy do Eai h6i ;dng Cd d6ng cna Ngan hnng quy dint, phir hop vdi c6c quy dinh cia p1fip luet Cec quy du rr.ii nAy se duoc rrich lap vao thdi diem cu6; n;Cn dO tii toan. PhAn loi nhuAr cdn lai sau khi trir cAc khoan trich tep c6c qui n6i rrCn vd chja c6 tirc cho co d6ng duoc ghi vao loi nhuan sau rhu6 chuaphen ph6i cria NgaD hing. NSo?i te Cic nghitp vu phar sinh bing c6c lo?i tian t€ kh6c v6i VND dLroc chuy€n d6i sang VND rheo ri gia tai ngdy phet sirh nghiep vu. ChCnh lech r! gi6 ph6t sinh tir cnc nghiep vu niy duoc hach to6n vdo b6o c6o k6t quA hoar dong kinh doanh. 56 du c6c iii sen vA c6ng no c6 g6c tidn t6 khAc vrii \,t\JD tai ngdy k6r drLic nien d6 duo. c chuyCn d6i sang \4,{D theo ri gie tai ngiy niy. Ch6nh lech r! giA ph6r sinl1 do dinh giA l4i cac tai khoan niy dlroc hach totu vAo khoan mlc Cheuh lech li gin h6i doAi" tr€n mLrc V6r chn so lnu. Cuiii nnm €i chi.l, ch€nh lCch ti gii duoc k6t chuy6n vdo b6o cro k6t qud hoat d6ng kini doanh. Doanh thu I-hu h4p hi Thu tn lai duqc ghi nhan duar6n phuong ph6p du thu d6i \r6i c6c khoAn no xAc dint ld c6 Hra nang thu h6j ca g6c, Iei d[ng rhdi lan vi kh6ng phai trich du phdng ni] ro cu th6 ilco quy dinh hi6n ha . Sit lai phdi rhu da hech ro6n thu nhap nlung d6n k! Ian rd no (s6c, tai) kIAc; hens kl6ng trd duoc dnng han, rd chnc dn dung hach to6n vdo chi phi hoar d6ng kinh doanh vd theo d6i ngoai bang dd d6n d6c thu. K]1i thu duoc thi hach todro vio rhu hoat d6ng kinh doanh. 56 hi phaithu phit sinlnongnam cua cec khodn nqqu6han khdng phai hach to6nrhu nhap, t6 chtc tir dung theo d6i ngoai bang d6 d6n d6c fiu, klirhu duoc thi hach toAn vdo thu hoat d6ng kinh doar r. l-hu hip ti tlich yu Doanl thu cua giao dich vd cung ciip dich vg dLroc ghi nhan khi k6r qua cna giao dich d6 du!,o xec dini rrrQt c6ch deng tin cay. Trulrrlg hop giao dich vA cung cip dich vu liCn quan d6n nnieu h, rhi doanh thu duqc ghi nhen ffong ki theo k6t qunphdn c6ng vi{c dahoin ttdnh tai ngAy ctn bang can d6i kij to6n cna hr' d6. Ki:r qua cna giao dich cung c6p dich \.u duo" *A" ai"fr lf,i tr.,a" man t6t cab6n (4) d;aukien saui ,l Nsan hing TMCP Eai Duons 199 Nguy6n LumgBAng-TP Hdi Dumg B60 cio Tii chinh Qui rr nam2013 (a) Doanl thu duoc x6c dinh tucmg d6i chic chin; (b) C6 kha ning thu duoc lgi ich kinh t6 tn giao dich cung cdp dich l,u d6: (c) X6c dinh duoc phin cdng vi6c da hoan rhanh tai nsdy cia bdng can d6i k6 to6n; vd (d) Xac dinh duoc chi phi phAt sinl cho giao dich vd chi phi d6 holn thtuh giao dich cung cAp djch vu d6. Chi nhir c6 ttlc C6 tfc nhan duoc bing tiin lnit iir hoar d6ng diu ru duQc ghi nl1an vio bro cio k6t qua hoar d6ng kinh doann khi quydn 6n c6 tirc cira Ngan hang duoc x6c d1nh. D6i v6i c6 ruc nhan dlr6i dang c6 phi6u, c6c khodn duqc chia bing c6 pli6u ti! loi nhuan cna c6c c6ng ty c6 phan kh6ng duoc ghi nhan rong bAo c6o tai chinh theo Th6ng tu s6 244/2009/TT-BTC ngdy 3t thing 12 nem 2009. Chi phi yay Chi phi ray duoc ghi nhan ld khoan chi phi trong kj, khi cac chi phi nAy pt6t sinll va dugc ghi nhen tu6n bdo ceo k5t qudhoat ddng kinn doanhtheo phu(nlg ph6p ddn tich. Thue hoBt il6ng C6c khodn thuC md va ban chat iAt ca cnc quyan lqi vd rni ro vd quyain sc, htu cac tdi sen \an thuoc \,4 ben cho thue dugc hach to6n la thuC hoat dong. Chi phithuC hoar d6ng dugc ghi nhan vao brio ceo k6t qun hoat dong kinl doanh khi ph6t sintl trong su6r thdi gianrhue. Thu6 thu fiap doanh nghiep th€ hi€n t6ng giA tri cia s5 thu6 phai tra hiCn tai vd s6 thu6 hoan lai. 56 thu6 phai tra hicn tai duoc tinh dua tlor thu nlap chiu thu6 trong narn. Thu 6p chiu tlue Llac !di ldi nhu.n rh-in d ,oc -rr1 ba) rri- bio cao kdl q r; ro" d g ti rlr do]| 1 vr rhLr nnip chiu thu6 kh6ng bao gdln cAc khodn rhu nhap hay chi phi tirh rtu6 loac duoc khru trir trol8 c6c kj, kl6c (bao gdm ci 16 mang sang, n6u c6) vd ngoii ra kl6ng bao 96rr c6c chi rj6u kh6ng chiu thu6 hodc kh6ng duoc knAu tru. Thu6 thu nlap hoen lai droc rinh rren cAc tdoan chenh lCch gifi.a gid tri ghi s6 vi co sd iinll thu6 thu nlap cua cAc kAoan muc tdi san hoac c6ng no tren b6o cAo tdi chinh ve duoc ghi nl1an theo phlrong ph6p barg can d6i k6 to6n. Thu6 rhu nnap hoAn lai phai trA phai duoc ghi nhan cho tat ca c6c khoan chCnh lech tam thdi cdn tii sAn rhu.i thu nhAp hoan tai chi duoj ghi nMn khi chic chin c6 dir loi nhu{n tinl thu6 rong tumg lai de kh6u un c6c khoan ch6nn lechtam thoi. 1 i i ( \ Ngan hnng TMCP Dai Duong 199 NguyEn Luong Bing TP Hai Duone B:io c6o TAi chinh Qui II nam 20ll Thu6 thu nlap hoan lai du'oc xec dinh theo thu6 sudt du tinl sE Ap dung cho kt tei san duqc rhu hdi hay no phai td duqc thanh to6n. Thu6 rhu nhAp hoan tai duqc glri .han vio beo c6o k6t qua hoAt d6ng kinh doanl vi cli ghi vno v6n chn so hitu khi khodn thu6 .16 c6 li6n quan d6n cac kloin muc duoc ghi thing vdo v6n chn sd htru. Tai san thu6 thu nlap hoan lai va no thu6 thu nhap hoen 1At phai ra duoc bn dr khi Ngan hdrg c6 quyan hqp ph6p dC bn t r gitra tdi san thu6 thu nhep hien hanh v6i thu6 rhu nl1ap hi6n tlnh phai nop va khi cic tdi san rhu6 thu nhap hoan tai vd no rhu6 thu nhAp hoan tai phii rn li6n quan t(ii thu6 thu rfiap doanh nghiep duoc quan li bdi cirng mot co quan rhu6 vd Nean hang co dU dinh rhanh lo; lhuE thL nh;p n en hanh nen co so rlurn. Viec x6c dinh thu6 thu nhAp cna Ngan hing cen c.l v:io cec quy dinir hien hAnh va rhu.i. Tuy nlien. nhi.ng quy dinll nny thay d6i theo $ng rtdi ki ve vi6c x6c diln1 sau cnng vd thu6 thu nhap doanh nghi6p dy thuoc lio k6t quakiAln ta cnacoquan thLrd c6 thdm quydn. Cic loairhu6Ur6c duoc rip dung theo c6c luat thu.i hiCn hafi tai ViCr Nam. Cic cam L6t ri b:io lnnh ngoii b:ing c;n d6i k6 to:in Trong qu6 trlnh hoat d6ng kinh doann, tai bAt kj' thdi didm nao Ngan hang tx6n c6 cAc khoAn carn kil rrn dLng chua tLrc hii . C"c kloJn cdrn ket r") o dul,i d g c"c.,roan (ho \") \A thdu cli da duoc phC duyCt. Ngan hAng cing curg c6p cac khoan bAo tanh rdi chinh dC b:io lenh vi6c thuc hi6n hoD ddng cLia khdch hang d6; vdi ben thir ba. Cec giao dich nny duoc ghi nhar vdo b6o cao tai chinl khi dLroc thuc hiCn hay cAc kloan phi liCn quan phit sinh hoAc ilu duqc. TITN MAT cu6i ki \ND 172.337 .t71,400 24,506,519,280 Ddu ki V}]D t1'1 ,120.601 ,200 20.'7 4).646,600 J L j I : ( Tidn mit bing \ND Tidn m4t bilu nsoai te riing TIIN GOI T4I NGAN Hj.NG NHA NU6C Tian gui rha roen tai NHNN bing \rND Tian sui thanh to6n tai NHNN bans ngoai E T6ng r,208,842,,181,68{ 1,7 65,919,189,607 r96,843,693!680 I67,864,2s3,800 cu6i k, \ND l.r 85.r42.179.568 23,700 102,1l6 Diu k! VND I ,421 ,703,18',7 ,',795 341,216,301,8r 2 Tien g&i tai Ngan hdng Nhd nu6c (NHNN) gdm iian sti drr trl bfu bu6c ve tai khoan thant toan. Theo quy dinh cria Ngan hang NhA nu6c vA dLr trii bit bu6c, c6c NgAn hdng duoc phep t0 [...]... oiu ki VND \,ND 3 02, 034,803 ,21 7 25 3,691 ,103,4 62 79.6t4,593.788 23 ,935,081,473 22 2,400 ,20 9, 129 22 9.7 62. 421 ,989 1, 620 ,301,63,r,9s3 6,0,{5,080,8,18, 620 1.199,581,634,951 4,691 ,26 0,848, 620 420 , 720 .000,000 r.353, 820 ,000,000 cu6i Tian, vins gni kh6ng - B;!s h?n BinS \rND - ki vnns va ngo?i tC Tian, vins sni c6 kJ han - Bins vND - Bang vang vd ngoqite r. 922 ,336,,138,170 16ng 6 ,29 8,777 ,9s2,0 42 Vay cnc t6 chnc... gi6 oau $ \TND 2' ,7 929 , 822 ,s23 ,5 02 12 1r, 326 ,666,351 29 ,173,955,814, 829 Tiing 12, 633,495,686 27 ,941,149,189.853 2 B60 c6o Nsan hinlr TMCP Dai Duong 199NguyEn Luong Bins PltAn ticl - nr,- cho vay: Cu6i ki k! \ND oAu VND Ng Nq cdn chri 25 .693.573.5 27 ,803,i 72. 988,397 tieu chudn dLi chinh Qui II nam 20 13 TP Hni Duong ch6t luqng Tii i | ,401 ,29 '.1 I 5,160 1 ,25 2,r 38,955,089 4 12, 3 12 81, 529 ,20 9,696 r 34,154,459,557... I.773.151.667 126 .1 12. 238.9t6 25 ,6.18,819,83,1 77,,105,900,000 1,491 ,23 4 ,21 6 hao ma,n luy k6 s6 du diu ki Sii tang trons 56 giam trong - Thdnh li, t14,305,570 2, 637 ,21 1,0 62 ki nhuqns b,in 31,819,14t s6 du cu6i 27 ,1.13,05,1,080 ki 2, 5 42, 905,4 92 Tai 4,744_000 ki 4,700,444 76,5.19,444 28 ,159,875, 926 1,s93,839,816 29 ,753,715,7 12 nqil iliu ki 77,40s,900,000 21 ,27 8 ,21 4,805 323 .619.42r 99,007.734 .22 6 kl 77,405,r00,000... ki rian, vens siri c6 ki hsn - Bing I Ong s40,ss2 ,28 2,330 694,093 ,23 1, 329 61 ,2A\999,',73s tQ, ving 496 .23 0,103, 828 6 32, 891 ,23 1.594 ,{,0,16!601!6ri6,000 10 ,21 8,701 ,27 8,000 3, 120 .470.750.000 - Bang ngoar tE, \ang \ND rgo{ \ND 44, 322 .t78,5 02 ' aing VND - Bing h?n Diu k! 8,361,470,750.000 926 ,130,936,000 ,1,587,1s3,968,330 1.854 ,23 1,s28,000 10,9 12, 797,s09, 329 Bro c:io Nean hins TMCP Dai Duonr Luong 199... '7.8', 72, 335,8 62 I ,4 42, J75,540,405 K, tru6c \ND lra rxl nen gm 8s1,171 ,28 6.601 910,546,653,911 Trn lei tian vay 1 72, 01i,495,1 82 113,110,758 ,25 6 41.611,1,11,483 28 2,3 52, 200 1,070, 828 , 925 ,26 9 1, 024 ,599,761,389 Ch; phi kh6c T6ng 21 LAr@o) rHU.i.N rtl Ho4r DoNc DICH vv nd] K, iru6c \TND V}'ID Ki Thu phi dich v'I 10,8 32, 580, 026 9,9 02, 719,859 ,019,35',7 4,871,181,990 la.l 4,3t9,4 92, 17',7 3, 529 ,106.036 - HoEt... nudc phAt hinn Chtng khoii Vi; 13,s2r,598,134r24 6.900.940,990,830 2, 968,7 72. 5A3354 1.797.840.9 71.691 1,4 72, 783,569.978 4, 822 .8t6,t71 ,703 52s,787 ,28 4!000 DU 14 2r,351,990,000 21 ,351,990,000 504,435 ,29 4.000 513,985,464,000 14,056,935,588 ,22 4 Q13,0 32, 180,0AA) Q6s,389,8s0,A0A) 14 ,23 4,115,2b2,16s phn g giathl giti ching khon sinsnrydibdn 535337,454,000 11,377,801 ,1 42, 7 65 - Chtug khoan Vr5n do cac16... l8!773,309!3I3 179,313,8s1 96,358, 523 ,164 Tai ngny cu6i I I 11 ,l TAI S,iN C6 KHAC ki Diu k! VND 1,'IID 786.995,889,007 785,03,9, 822 ,9 70 55s,376,590.340 898 ,20 8,3 92, 199 nsodi 160,171,388,795 170, 621 ,801,760 bi 391,945)01,515 427 ,5U6,587,439 2, 910. 020 ,194.318 3, 020 ,085,761.733 4 62. 244, 527 .t 25 464,09.1,7 12, 558 (56,055,6 82, 053) (46.187.066.395) ,{,678,581,718,737 5. 121 .24 1. 623 .065 cu6i Chiphixay dung coban... diu tn tit gdp t iin, diu ru ddi 15, 125 ,739 ,26 1 14,500,7 92, 597 I5, 725 ,739 ,26 4 11,500,7 92, 597 T6ng 15, 725 ,139 ,26 4 14,500,7 92, 597 C6 tirc nhAn duqc trong 27 CHr PHi HOAr DoNC Ki Ki nay trudc \,ND - luag 66,8 92, 873,911 57,114,389,173 5,0 62, 5 82, 196_ 1,605,A33,,138 61 phq ctip Cdc khoan chi ddng gip theo lLt.lng Chi trq c.ip Chi cdng tdc xa hAi Chi 22 2.405,7 32 ',1 63 ,21 0, 521 56,917,17l,116 Chi nop thu6 va... Chring khoin Viin 8,918,1 52, 533 - Chrmg llhmn v5n do cnc t6 chrtc kinh tij lrong nu6c phat hAnh 20 ,019,689,019 20 .0r9,689,049 28 ,s28,388,871 18,099. 022 ,337 (9,180.869.80,1) kloin kinh (*) T6ng 41 ,21 9,113 ,26 t (15,690, 724 ,390) 28 , 925 ,199,197 Dq lhdng giem gi, chfng doanh ,21 6,664 48,548,077, 920 cu6i kj, \ND cltc I ! I CHO VAY KHACH HANG Cho vay cac t6 \ kinh t6, chrhar trong 29 ,161, 122 .319,r43 nu6c(*) Cho... 34,154,459,557 Nq nghi ngd 22 9,1t7 ,173,883 139 .20 8,50s,696 NO co lJla nang mat von 355,139,030,sr I 722 ,013.754,051 29 ,473,955,814, 829 27 ,911,'49,r89,853 16ng Phin tich dr nq theo thdi gian: cu6i ki VND 14,5 92, 083,959, 529 Nq ngan han Nq t 7,5 82, 780,598,83 ung han t! \ND t3,4 73,st',t ,194,185 7,070, 1 70,069,3 1 8 ,29 9.091 28 6,169 7,391,t6t, 325 ,750 29 ,173,935,841, 829 Nq dii h?n 27 ,911,119,189,853 '7 16ng . s;'ng d6 bin 2s6 ,23 3, 427 ,513 6 72, 011,9 72, 819 ND 25 6 ,23 3, 427 ,543 8',7 ,5 92. 099.7 72 ND 6 12, 041,9 12, 819 29 6 .2& apos;,7',7.07 5.87 6 (36,044,0r9,877) 127 3 ,25 0,809, 322 ) 307,463,187,ss3 479,813,539,496 21 9,871,087,781 36,3 62, 339,7 62 1 92, 831 ,29 2,819 179 .21 0.680.000 -. kj, ,,lID s40,ss2 ,28 2,330 44, 322 .t78,5 02 496 .23 0,103, 828 ,{,0,16!601!6ri6,000 3, 120 .470.750.000 926 ,130,936,000 Diu k! ND 694,093 ,23 1, 329 61 ,2A999,',73s 6 32, 891 ,23 1.594 10 ,21 8,701 ,27 8,000 8,361,470,750.000 1.854 ,23 1,s28,000 ,1,587,1s3,968,330 10,9 12, 797,s09, 329 Nean. HANG cu6i ki \D 20 ,001 ,21 6,664 20 ,007 .21 6,664 8,918,1 52, 533 18,099. 022 ,337 (9,180.869.80,1) oiu k! ,ND 20 ,019,689,019 20 .0r9,689,049 28 ,s28,388,871 41 ,21 9,113 ,26 t (15,690, 724 ,390) 28 , 925 ,199,197 48,548,077, 920 I ! I 2 Cho