Báo cáo tài chính hợp nhất Ngân hàng Thương mại Cổ phầnACB 16 q2 unaudited consolidated financial statements

NGAN HANG THUONG MAI CO PHAN A CHAU BAo cAo TAI cHiNH HgP NHAT GIOA NIEN oO QUV I NAM 2016 /"$S) /:7;st lrlrHrrg llrl c6 \x \xt NGAN HANG THUoNG MAI c6 PHAN A CHAU BAo cAo TAI cHiNH HgP NHAT GIUA NIEN DO QUY II NAM 2016 NgI DUNG TRANG 1-2 Beng cen d6i k6 to6n hqp nhdt gi0a ni€n dO 860 cao k6t qu, ho?t irong kinh doanh hqp nhet gioa nien d0 4-5 Bao cao luu chuy6n tiAn le hqp nh6t gioa nien dO Thuy6l minh b6o c6o tai chtnh chqn l9c hqp nhet -29 NGAN HANG THL.TONG MAI Cd PHAN A CHAU Miu BO2a,TTCTD- HN (Ban henh theo fhAng tuts6 49201 /TT-N H N N ng ey BANG cAN o0r KE ToAN Hgp NHAr TAI NGAY 30 THANG NAM 20.16 cr0a khdc V.1 V.2 v.3 Vl xl I 30/5/2016 Trieu 31112t2015 d6ng Trieu ddng TAI SAN Ti6n mat, vlng b?c, d6 quY Tiin g&itai Ngan heng Nha nutc Tidn g&ivi cho vay c5c TCTO lren gLr tar cac lu lu khac cho vay cac TCTD khdc Du phdng rii ro tv Chring kho6n kinh doanh Chrng kho6n kinh doanh Dp phdng rijro chung kho6n kinh doanh cec c6ng cv tiichinh phai sinh va cac tai 3en Gi chinh khrc Cho vay khich hang Cho vay khdch hang D!, phdng nli ro cho vay kh6ch heng Vlll ChU,ng khoan dlu tu Chung khoen deu tu sen sang de b6n chung khodn dau tu giir ir6n irao h?n Dq phdng nli ro chong khoen deu tu c6p v.in, dau tu dti h?n V6n g6p lien doanh oeu tu vao c6ng ty lien k6t oau tu dai h?n kh6c Du phdng giem gi6 deu tu dai han Tti san cii dinh Tea sen c6 dinh hiru hinh Nguyen gi6 tai san c6 dinh Hao mdn tari sen c6 dinh Tda sdn c6 dinh v6 hinh NguyCn gie taisan c6 dinh Hao mdn tai sen c6 dinh BAt dong san dau tu NguyCn gia bAt dong san d5u tu Hao mdn b6t dong san dau tu xt Tai sin C6 kh6c C6c khodn phAi lhu CAc khodn l6i, phl phai thu Tai san thu6 TNDN hoan lai Tai san c6 khac cac khodn du phdng rii ro cho c6c tai san C6 noi beng kh6c lx x 2201 4) N|EN oQ Thuy6t minh A I ll lll 31 /1 a b a b a b TONG CQNG TAI SAN t9?.649 3.011.393 2.E06.088 ,t.608.680 9.593.700 't0.122.200 6.396.493 5.971.691 3.386.915 4.350.650 (189.708) (200.141) 957.312 100.457 969 4S2 103 034 (12.150) (2.577) - 47.603 15,r.53E.40E 156.274.677 V,5 v.6 132.490.9E7 134.031.804 (1.540.817) 38.679.t,14 11.941.248 28.E21.509 12.726.3r'2), (2.083.613) 208.219 (1.740.269) 40.079.041 6.215.269 36.590.114 t90.03E 1.278 315 199.537 (11.092) 2.523.845 2.069.220 3.333.068 (1.263.848) 1.278 315 217.204 (10.578) 2.479.567 2.054.258 3.219.139 (1.164.881) 425.309 597.295 (171.986) 454.625 645.668 (191.043) 42.674 61.921 43.579 62.643 (901) (722) 7.591.859 9.E52.'t19 4.912.622 6.957.124 2.415.969 2.798.476 2.2U 2.800 769.815 657.011 (408.831) 221.825.953 (563.292) 201.456.985 :l NGAN HANG THUONG M4I C6 PHAN A CHAU Irtau Bo2a/TCTD- HN (Ban henh theo Th6ng tv s6 4920 4/Tr-N H NN ng ey I /1 2r2U 4) BANG cAN oOI KE ToAN HgP NI.IAT GIOA NIEN oQ TAt NGAY 30 THANG NAM 2Or6 Thuyiit minh B I I N9 PHAI TRA VA VON CHU Cac khoin nq Chinh IV vt vI ,| phi va Ngen heng Nha v.8 v.9 nudc Tidn gi,i vl vay crc TCTO khdc Tidn gi,i cia cAc TCTD kh6c a d a b v.10 v.3 v.1'l v.12 N9 PHAI TRA v.11 vlll voN cHU sO Huu V6n cia T6 chuc tin dung V6n diou lC c6 phi6u quy OuY cia T6 ch0c tin dvng ChCnh lgch $ gi6 h6i dodi Lqi nhuan chua phan ph6i Lgi nhuan ndm Lgi nhuAn l0y kC ndm irudc KET v vA Ng rEM TANG TP, Lap bang lrt Ng uy6n ThiOong Thdo - 5.178.981 E.,r00.797 5.255.988 2.433.330 2.097.789 x6 rotn truong lrl* Nguyan Vdn Hoa 190.502.670 33s.541 17,r.918.997 16.505 174.554 5.664.000 3.678.269 2.323.5U 161.678 3.075.000 2.90't.457 1.741.689 1.354.765 1.159.768 20E.,86.795 188.669.i143 13.389.158 8.711.240 9.376.965 (665.725) 2.374.324 (11.379) 12.747.512 8.711.240 9.376.965 (665.725) 2.314.973 662.995 1.65't.978 1.702.124 861.720 2.374.178 8r'.0.404 221.A25.953 20i.456.985 ToNG Ng PHA| rRA vA voN cHo sO HUU cAc cAM oong 31t12t2015 , neu oong 3.144.809 Ti6n gi,i crla kh6ch hang C6c c6ng cV tii chinh phli Binh vl cic khoen nq tai chlnh khSc V6n tai trq, Uy th6c diu tu, cho vay cdc t6 chi,c tin dvng chiu flli ,o Ph6t htnh gily rd c6 git Cac khoen nq kh6c Cac khodn laa, phipheitrd Thu6 TNDN hoen bi phaitre Cac khoan phai tre va c6ng nq khec Du phdng rii ro khac TONG neu Sd HIJU Vay c6c TCTD khdc t 30/6/2016 I l' cti 10.095.887 8.597.478 ay 29 theng ndm 2016 i6m d6c P:+Aru NGAN HANG THUoNG MAI c6 PHAN A CHAU MAu BO3a/TCTO- HN (Ban henh heo Thdng lusd 49201 4/TT-N H NN ng ey 31 /1 2.120 I ) BAo cAo KET aUA HoAT oQNG XINH ooANH HgP NHAT GIOA NIEN oQ ouY I NAM 2016 Loy kd t& dlu nIm al6n Qui ll Thuyiit cu6iqui ll minh Nim 2016 NEm 2015 N:m 2016 Nim 2015 TreThu nhap Ei ve c6c khoen thu nhap Vl.'l luong Vl.2 Chi phl lei va cac chi phituong Thu nh{p laithuan lU I lv tq Tneu dong 428.453 7.749221 6.828125 307.046) (2 061.092) (4.460.572) l.4.071.176J '1.707.079 1.367.361 3.288.6,19 2.756.9,19 506 574.890 464.896 (127.992) ,t68.7r0 121.2U 336.90,1 306.181 242 (73.796) (150.686) Laithuan t(i hoet atong dich v9 222.933 56.231 26.289 98.795 47.126 (6.090) (31.667) (10.095) 5.852 Lai/(16)thuAn tu mua ben chung Lar(16) doanh Vl.3 lhuin tu mua ben chung vt.4 1278.268) 48.290 (13.192) Thu nhap tu hoat dong khac Chi phi ho?l dong khac Thu nhap tl f g6p v6n, mua c6 phan vlll Chrphiho?tdong tx Lqi nhuan thuin tr:, ho?t dOng kinh doanh tru6c chi phi dg phdng rii 35.098 vt.5 vt.6 10.2u ro tln dVng Chiphidu phdng rir TrieL dorg (2 Leithuln t& ho?t dong khac x xl xI dorg (83.248) khoan dau tu T'eJ Thu nhap tu hoat irong dlch vv Chiphi ho?t arong dlch w khodn kinh V 4.014.125 Lai/(16) thuan tl:t hoar dong kinh doanh ngoai h6i l d6rg 64.335 109.555 (1.731) (14.510) 62.604 95.045 74 10 265 81.612 4.833 615.,t42 1.198.937 1.221.442 1243 529) (370.494) (491 0M) 371.613 82E.,&8 Chi phi rhu5 TNDN hien hanh Chi phi thu6 TNDN hoan lai chi phi thuai TNDN (85 958) (516) (86.474) \81.722) (164.932) 352.719 289.891 662.995 tx (2.820) 576.210 439.'t93 sau thu6 UA62 (969.977) (2.246.0s4) (1.973.0s5) T6ng lqi nhuan trudc thu6 xlll Lqi nhuln (38 369) 11.171.007) (137.047) ro lin dung 18.252) 1461.872) - 730.878 (160.273) (516) 181.7221 (16s.448) (160.273) 570.605 6ng nam 2016 Lfp bang K6 todn d6c trudng IHLidNG fuu /1.-t co pu.ir.r I Nguy6n ThiDOng Thao Nguy6n Ven Hda l\4inh Toan NGAN HANG THUONG MAI CO PHAN A CHAU Mau BO4a/TCTD- HN (qan henh theo Th'ng tus6 49/201 4/TT-N H N N ngey /1 2/201 ) BAo cAo Luu CHUYCN flEN TE HgP NHAT GIOA NIEN OO ouv I NaM 2016 (Theo phuong ph6p truc ti6p) L0y kii trr, dau nam diin cu6i qui ll Ndm lneu LUU CHUYEN T|EN TU HOAT OQNG KINH DOANH Thu nhap laive cec kho,n thu nhap tuong tu nhan Chi phi Ei va cec chi philuong tu de Thu nhap ti ho?l dOng dich vq nhan Ch6nh lech s6 li6n lhqc thu/(thuc chi) tu ho?l dong kinh doanh (ngoaite, veng bac, cht ng khoen) 05 Thu nhap/(chi phi) kh6c OO Tien thu cdc khoan nq dA duqc xi, ly x6a, bir irep b,ng ngudn rii ro 07 Tidn chitra cho nhen vien va hoat dong quen Iy, cOng vu 08 Tien thuC thu nhap thgc nop ki, Luu chuy6n tidn thuln ti, ho?t arong kinh doanh truoc nhong thay d6i crla tli san ve c6ng nq hoat tlQng 01 02 03 04 lre duqc Nhhtg thay d6i vi Gi sen hoat d,ng 09 (Tdng)/gidm c6c khoan ti6n gi'i va cho vay duqc khirc 10 (Tdng)/gi,m c6c khoen va kinh doanh chung kho6n cdc TCTD 2016 dong 8.131.?28 (3.878.757) 424.204 't'19.755 Nhnng thay it6t vd c,ng nq ho?t dQng 15 Tang/(giem) cac khoen nq chlnh phi va NHNN 16 Teng/(giam) cec khoen tign g0i, tiln vay cac TCTD 17 18 19 20 21 22 I Tdng/(gi6m) tien gii cia kh6ch hang Tdng/(giam) ph6t henh gi6y td c6 gi6 ih6c dAu tu, cho vay ma TCTD Tdng/(giam) v6n tai trq, 'ly chiu nli ro Tdng/(giem) cec c6ng cu tai chinh ph6isinh va cdc khoan no Ui chinh khac Teng/(giem) khec va c6ng nq ho?t dong ChitU cac quY cia TCTD LUU CHUYEN NEN THUAN TU HOATOQNG KINH DOANH 8.083.097 (3.884.312) 336.904 50.094 264.900 (17.818) 38.8s3 49.134 12.258.437] 12.003.273) (104.833) (115.338) 2.522.607 2.713.294 483.735 (2.909.084) 2.075.730 2.561.663 47.603 (1.642\ 11 (T6ng)/giam c6c cdng cu tai chinh ph6i sinh va cec lai san tai chinh khac 12 (Tdng)/giam c6c khoen cho vay kh6ch hang ,l3 ciem ngudn du phdng d6 bn dip t6n thet c5c khoen 14 (Teng)/giem khac vA tai san hoat dong Nem 2015 lneu dong \22.246.873) (180.616) 1.819.678 (12.029.296) A (1 017.97jt)0r!lrJ2l,C lsofftlOAn.,rAG /f6-ltHrjdNc ui' (5.178.981) 5.967.467 15.583.673 2.589.000 12.876 ill\ cd auA' , r.,0k5.Q cuA! z zca zN&-.; (65.000) (22.556) 16.505 213.288 oru.,uo \3.774) (6.260) (262.896) ,t.320.,164 ib NGAN HANG THI,}ONG MAI C6 PHAN A CHAU MAu Bo4a/TCTD- HN @an hanhtheoThdngtv sd 49201 4/TT-NHNN ngdy 31 /1 2201 4) BAo cAo LLIU GHUYEN TIEN TE HOP NHAT GIUA NIEN OQ OUY II NAM 2016 (Theo phuong phapkuc tiep) Loy k6 t&.dau ntm d6n cu6i quY ll Ndm 2016 N;m 2015 tneu oong r aeu oong LUU CHUYEN TIEN TU HOAT OQNG OAU TU o1 N4ua s;m Ei san c6 dinh 02 TiCn thu ti ly tai san c6 dinh 04 IIua sim b5t dong san dau lu 05 TiAn thu tu li bet dOng s;n deu tu OB Ti6n thu dlu tu, g6p v6n vdo cac don vi khec og Tiajn thu c6 tuc va lgi nhuan duqc chia tu c6c khoan dau lu, g6p v6n dai han II LUU CHUYEN TIEN THUAN TU HOAT OONG OAU TLP (256.135) (101.388) 314.049 s85 (s7) 24.589 224.204 19.765 13.35't 57.127 4.833 274.62'.1 LUU CHUYEN TIEN TI./ HOAT O9NG TAI CHiNH - 04 C6 tuc tri cho c6 dong 05 Ti6n chamua c6 phi6u quy III LUU CHUYEN TIEN THUAN TU HOAT O9NG TAI CHINH IV LUU CHUYEN TIEN THUAN TRONG KY v TIEN vA THANG cAc KHOAN TUONG DUONG TIEN TAI NGAY ti Vl oiau chinh enh hudng crla thay d6i v[ flEN vA cAc KHoAN TUONG OUONG TleN TAI NGAY gi5 30 THANG Tian ve cec khodn tuong duong tian ga,m c6: - Titn mit, vang b?c, de quY - Tidn gl}ithanh toan tai Ngen hang Nha nuoc ViCt Nam - Tian gllilai cdc t6 chuc tin dung - Tin phi6u Chinh phi di didu kiCn cha6t kheu voi NHNN 1627.392) (601) (627.993) (249.s4s) 3.967.092 12.r90.381 9.64't.355 (11.379) 12.539 11.929.457 13.620.986 3.197.649 3.011.393 5.720.415 2.631.978 2.279.345 4.015.507 4.694.156 g ndm 2016 Lip bang ii.L V Nguy6n ThiDOng Theo K6 toen truing lc" Nguy6n Van Hda oiic Ilii NGAN HANG THUONG MAI CO PHAN A CHAU Meu Bo5a/TCTD- HN @an henh theo Th6n9 tusl 49/201 4/TT-N H N N ng ey 31 /1 2120 I ) THUY€T MINH BAO CAO TAI CHiNH CH9N LQC HgP NHAT ouv I NAM 2016 r oac orEM HoAT oQNG: NgAn hang tluqc c6p Gi6y phep Fp s6 533/GP-UB va giAy ph6p hoat dong s6 0032/NH-GP ngey 24104/1993, vdi thdi h?n ho?t dong la 50 ndm Hinh thuc sd hou v6n : c6 phAn Thanh phan HOi irdng qudn tri: - Ong Trirn Hing Huy - Ong Andrew Colin Vallis Chi tich Ph6 Chi tich Ph6 Chi tich - Ba OinS Thu ThiY Thanh viCn - ong Nguyan Thanh Long - Ong Tren MOng V Hing Thanh vien ong oam Ven Tuan - ung I ran lr9ng Klen Thanh vien - Thanh vien - Ba Oinh Thi Hoa Thanh vien - Ong Dominic Timothy charles Scriven Th)nh vi6n Thenh ph5n Ban T6ng Gi6m d6c: - ong 06 Minh Toan - Ong Nguy6n Thanh To?i T6ng Gi6m O6c o6c Ph6 T6ng ciam o6c Ph6 T6ng Giam o6c Ph6 T6ng ciem ung uam van I uan - ung Eur lan lal - Ong Nguyen ouc ThAi Hen - \-/ Ph6 T6ng ciam - Be Nguy6n Thi Tuyel Van Ph6 T6ng Gi6m O6c HOi Ph6 T6ng Giam O6c nudc sd chinh crla Ngan hdng dAt tai s6 442 duong Nguyen Thi Minh Khai, quan 3, , Minh Ngan hang c6 349 chi nhanh ve phdng giao dich trcn cd l chi TAi 30/6/2016, Ngan hang c6 Tan Cong ty clc c6ng ty saul Gily ph6p ho?t dQng Ty lC g6p CTY TNHH Chung khoAn ACB TNHH Quen ry nq va khai thac tai san Ngan hang A chau Cry CTY TNHH Mry Cho thue taichinh Ngan heng A Chau CTY TNHH MTV Quen o6c - Ba NguYEn Thi Hai - Ong TD Ti6n Phat ph6 Hd Ph6 Tdng Giam D6c I T6ng s6 nhan vien chlnh quy ACB thic cia % O6/GPHDKD 1OO 0303539425 100 % 06/GP-NHNN 41/UBCK-GP i t | 100"/" lOOo/o Ngan hang va c6c cong ty i,en 30/6/2016 9.8'16 ngudi v6n b NGAN HANG THUONG MAI C6 PHAN A CHAU Meu Bo5a/TCTD- HN ,, ki.,:iI y;:,'Jii tx ;i ff ",,, THUYET MINH BAO CAO TAI CHiNH CHQN L9C HgP NHAT ouf I NAM 2016 II KY KE ToAN, oON V! NEN TE SU OUNG TRONG KE TOAN: Ki, k6 to6n nam: bil deu tu Ol th6ng Ol va k6t thuc vao 31 thang 12 Oon vi ti6n te sO dung lrong k6 toen: ddng Viel Nam III CHUAN MLTC VA CHE OO KE TOAN AP DUNG: Bao ceo tai chinh duqc so?n lap s0 dung ilon vitian tC le ddng Viet Nam, duqc lam trdn d6n heng tieu ddng gln nh6t, theo quy uoc gi6 g6c va phi hqp voi chuan muc K6 toAn ViCt Nam s6 27 - 860 c6o tai chinh gioa nien dO cing nhu c6c Chuan muc K6 to6n Viet Nam khec, Ch6 dO k6 to6n hien hanh ep dung cho cec t6 chuc tin dung ho?t dong tai nuoc CHXHCN Viet Nam va cac quy dinh phiip luat li6n quan Tap doan sl} dqng phAn mdm k6 toAn de ghi s6 cAc nghiep vu ph6t sinh C6c chi tieu trinh bay bao cdo tai chinh duqc quy dinh lai Th6ng tu s6 49/2014ffTNHNN 31/1212014 ma kh6ng duoc th6 hien Beo c6o tei chinh thi dugc hi6u le khong c6 s6 du IV CHiNH SACH KE TOAN AP DUNG: chinh sach k6 to6n duqc 6p dung nhet qudn cho ki lap b6o c6o tai ch,nh nam ceo tai chinh gi0a ni6n ver bao dO chuyan d6i tian tc: C6c nghiep vu ph6t sinh bdng ngo?itC duEc quy d6i theo ti gia ap dung vao ngey phet sinh nghiep vu Tai san va c6ng nq bdng tiCn g6c ngo?ile tai thdi di6m cu6ilheng duqc quy d6i theo ti gi6 ap dung vao cu6i theng Ch6nh lech danh gie Ei hang theng duqc ghi nhan vao tai khoan chenh lech d6nh gie hi ngoaite kong beng can d6i k6 toan 56 du chcnh lech d6nh gi6 t?i duqc k6t chuyan vao b6o cao k6t que hoat dong kinh doanh thdi di6m cu6i nem Nguyan dc thpc hien hqp nhit beo cao (i) Cec c6ng ty tiichinh: c6c cong ty la nhong cong ty ma Tap doan c6 khe nang quy.it dinh c,c chinh s6ch tai chinh vai chinh s6ch hoat dOng Beo cao tdi chinh clla cec c6ng ty dugc hqp nhet lu ngey quyan ki6m so6t cia c6c cOng ty dugc trao cho Tap doan 860 c6o tli chinh cl]a cac c6ng ty sC kh6ng dugc hqp nh6t tu Tap doan kh6ng cdn quyan kiem soel cec c6ng tY Tap doen hach toan viec hgp nhat kinh doanh theo phudng phap mua Gi6 phi mua bao gdm gid tri hqp ly tai di6n trao d6i cia cec tai san, c6c cOng cu v6n ben mua phat hlnh va c6c khoan nq phei tre dA ph6t sinh hoAc dA thua nhan cong voi c6c chi phi lien quan truc ti6p d6n viQc mua c6ng ty C6c tai san da mua hoic c6c kho'n nE pheitre duqc thua nhan kong viec hqp nh6t kinh doanh duqc xec dinh khdi dau theo gi5 tri hqp li tai ngdy mua, b6t kA phen bi ich cia c6 dong thi6u s6 B bao nhicu Phen vuql crla cac tai trQi girla gi6 ptri mua ve phen sA hiru cia Tap dodn gie ti hqp li thuan gf,i nhan la Loi th6 thuong m?i Thoi gian s[r dung hou ich cia Lqi th6 "an"rr"iro" mai dulc uoc tinh ding din dua tren thdi gian thu hdi lqi ich kinh t6 c6 the thuong NGAN HANG THUONG M4I CO PHAN A CHAU Mau Bo5a/TCTO- HN THUYET MINH BAo ouv I NAM 2016 "t"t,"lrTit!,ill':;:r':,';:;;;:, cAo rAr cHiNH cHoN Loc HoP NHAT mang lai cho Tap doan Thdi gian sO dung hou ich cia Lqi th6 thuong maiti5i da kh6ng que 10 ndm ke tu duqc ghi nhan N6u gi6 pht mua thip hon gi5 tri hqp li cia tai sen thuan crla c6ng ty duqc mua thi phin chenh lech duqc ghi nhan vao b6o ceo k6t que hoat dong kinh doanh hpp nhat nhuan chua thuc hien tren giao dich noi b6 giita c6c c6ng ty va Tap doan duqc loai tri lap b6o c6o tai chinh hgp nhjt L6 chua ihqc hien c[ng duoc lo?i tri, ngoai tru truong hqp giao dich the hien cu th6 sq giem gid cr]a tai sdn duqc chuyan giao Cdc chinh sach k6 toen cia c6c c6ng ty cing duqc thay d6i can thi6l nh,m dam bao tinh nh6t quen voi cac chinh s6ch k6 toan duqc Ngan hang ap dung CAc s6 du noi bO, giao dich va bi (ii) Lqi ich cia c6 d6ng thi6u s6 Lqi ich cia c6 d6ng thieu s6 la mot phan lqi nhuan hoic 16 va gie ki tai sen thuen cia moJ cong ty du?c x6c dinh tuong li,ng cho c5c phan bi ich kh6ng phaido c6ng ty me sd hilu mot c5ch tryc ti6p hoac giSn ti6p thong qua c6c cOng ty (iii) Cdc cOng ty li6n k6t ve cOng ty lien doanh C6c c6ng ty li6n k6t Id cac c6ng ty ma Tap doan c6 khe neng gay 5nh hudng darng ke, nhung kh6ng ndm quydn ki6m so6t, th6ng thudng Tap doan nem giat tu 20% den 50% quydn bi6u quy6t C6ng ty liCn doanh ler hEp ddng lien doanh d6 Tap doan va cec d6i tac khac thqc hien c6c hoat dOng kinh t6 kCn co sd thiCt lap quydn ki6m so6t chung Tap doan ep dung phudng ph6p v6n chi sd hou d6 hach lo6n c6c khoan dau tu vao c6c c6ng ty lien ki:t va li6n doanh bao c6o Ei chinh hqP nhal cia TAp doan Tap doan hudng lqi nhuan hoic chiu phan cAc c6ng ty li6n ket vd li6n doanh sau hgp nhet va ghi nhan tron beo cao k6t que hoat dong kinh doanh hgp nhet NCu phln sd hou cia Tap dodn khoan 16 cia cac c6ng ty liCn k6t vd lien doanh lon hdn hoac b.ng gie tri ghi s6 cia khodn dau tu vao cac cong ty liCn k6t va licn doanh, Tap doan khong ;hai ti6p tuc phan 6nh cec khoan 16 ph6t sinh sau d6 trcn b6o cao tai chinh hgp nh6t tru Tap doan c6 nghia vu thuc hien toen c6c khoan no thay cho c6c c6ng ty lien k6t va lien doanh C6ng cg tei chinh Phaisinh: c6c c6ng cv tai chinh phdi sinh duqc ghi nhan trcn beng can d6i k6 to6n theo gie tri hqp ddng vao ngey giao dich, va sau d6 duoc danh gie lai theo gid tri hqp li' Lgi nhuan hoAc t6 kf,i cac cOng cu tai chinh ph6i sinh duqc thuc hiCn ilugc ghi nhan b6o c5o k6t que hoat dong kinh doanh Lqi nhuan hoac 16 chua thuc hien khong dugc ghi nhan lrong b6o c6o k6t qua ho?t dong kinh doanh ma duoc ghi nhan vao khoen muc ch€nh lech d6nh gi5 l?i c6c c6ng cq tdi chinh phdi sinh trcn bang can d6i k6 toen ve duqc k6t chuy6n vdo b6o c6o k6t qua hoat dong kinh doanh vao thdi di6m cu6i ndm' NGAN HANG TH TONG MAI CO PHAN A CHAU M5u B05a/TCTO- HN (Ban hdnh theo Th6ng tu sd 492U 4/IT-NHNN ngey 31/12/2014) THUYET MINH BAO CAO TAI CHINH CH9N LgC HgP NHAT ouv I NaM 2016 CHO VAY KHACH HANG: 30/6/2016 ln9u oong Cho vay c6c t6 chLrc kinh t6, ca nhan nuoc Cho vay chiiit khAu thuong phi6u va c5c giey td c6 gia 155.293.302 88.454 8s8.493 300 Cho thue tai chinh Cdc khoan thay kh6ch hang cho vay blng v6n taitrE, iy lh5c dau tu Cho vay d6ivoi c6c 16 chuc, ce nhan nuOc ngoai Cho vay theo chidinh cia Chinh Phi Nq cho vay duqc khoanh va nq cho xi lY Phan tich Nq Nq Nq Ng Nq \/ di chit luEng nq cho vay ,"r_ 134.031.804 30/6/2016 tfleu oong 31t',t2t2015 150.089.558 125.923.268 2.377.204 444.506 147.450 1.338.063 2.337 843 duoitieu chuan nghingo c6 khe neng m6t v6n lt r1r" Phan tich 132.840.226 245.204 894.349 300 156.278.677 i' (') Kh6ng bao gom 1.881.896 triCu ln9u oong (*) tieu chu;n cAn ch0 *rr: 3',1112t20',t5 dOng cho vay kh5ch hang lneu oong 174.499 530.241 1.065.953 111911 cia ACBS du ng theothdi gian cho vay ngin han Cho vay trung han 30/6/20't6 Trieu dijng 31t',t212015 4.535.718 22.270.946 59.472.013 62.611.072 21.342.510 50.078.222 Cho vay dai h?n 156.27A.677 15 lneu oong ,134.031.804 NGAN HANG THUONG MAI CO PHAN A CHAU MEu BO5a/TCTO- HN (gan hanh heo Th1ng tus6 4920 4/TT-N H N N n gAy 31 /1 2201 ) THUYET MINH BAO CAO TAI CHINH CHQN LgC HgP NHAT OUY II NAM 2016 5, OI.' PHONG CHO VAY KHACH HANG: Dp ph6ng chung Dr,I phdng cV th6 tneu oong rneu oong 978.043 169.896 562.774 66.943 (37.387) l-1i17.939 592.330 Tai 01/01/2015 Trlch lap ki,/ (Hoen nhAp ky) 846.376 131.667 S0 dvng ki' T?i ngAy 31/t2./2015 732.428 280.283 (449.937) 978.0/(3 562.774 Tai 01/01/2016 Trich lap ki/ (Hoen nhap ky) S0 dung lrong ki' T?i ngty 30/5/2016 OU ph6ng cU the cho cic khoan cho vay hi 30/6/2016 iruqc tinh tren gi6 tr! c6c khoan cho vay tai 30/6/2016 tri? di gi6 tri khSu trr, cua tai sen dam bao theo Th6ng tu 02/2013rrT-NHNN Du phdng chung cho c6c khoan cho vay t?i ngey 30/6/20'16 duqc tinh lren t6ng du nq cho vay t?i 30/6/2016, ngo?i lru cec khoan cho vay duqc phan bai vao nh6m ng co kha nang m5t v6n theo Th6ng tu 02y2013rrT-NHNN CHUNG KHOAN OAU TU: 30/6/2016 r neu oong 3111?J2015 Chong khoen dau tu sln slng atd bin Chung kho6n Nq Chung khoSn V6n Dq phdng rii ro chung kho6n ir6u tu s5n seng 5.692.381 972.104 11.421.149 10.954.086 987.162 d6 ben (522.888) (s20.059) 34.386.660 36.590.114 27.257.955 28.821.509 12.203.4541 (1.563.554) 40.079.041 38.679.,l44 Chrng kho6n atiu tu gio d.in ngey dro hln Gi6 tri chring khoan ou phOng nli ro ch0ng khoan deu tu gicr den ngey dao han 16 5.243.161 lneu oong NGAN HANG THI TONG MAI CO PHAN A CHAU Meu BO5aITCTD- HN (Ban hdnh theo Thdng tu s6 4920 4/f T-N H NN ng ay /1 2'.20 4) THUYET MINH BAO CAO TAI CH|NH CH9N L9C HgP NHAT ouv I NAM 2016 G6P VON, OAU TU DAI HAN: Phen tich gie tri dau tu theo lo?i hinh diu tu oAu tu vao cOng ty li6n doanh Oeu lu vao c6ng ly liCn k6t Cac khoen dau tu dai han kh6c D\-r,phdng gidm gia dau tu dai han 30/6/2016 I neu oonq 31t12t2015 1.278 315 1.278 lfleu oong (11.092) 315 217.204 (10.578) 190.038 204.219 139.537 Danh s6ch c6ng ty li6n doanh, lien k6t Ngiy 30 thSng nim 2016 Ti le Gii gt5c Gia tri Ti phin T0n hiCn t?i viSn gi5c Gi5 tr! hi6n tei (7") Tric! d6ng Tr eu d6ng TriCu d6ng 315 10 10 Gi6 vi5n ("/") TriC! d6ng C6ng ty c6 phan Dich vu beo ve Ngan heng A chau (ACBD) C6ng ty c6 phan Sai Gdn kim hoen ACB-SJC (ACB-SJC) lC phin 10 200 315 1.000 1.278 10 1.000 1.200 lirs 1.200 1.593 1.278 Tap dodn phan loai khoen dau tu vao ACBD la khoen dAu tu vao c6ng ty lien k6t Tap doln c6 d?i diCn HOi d6ng Quan ki ho+c c6p quen V tuong duong ve c6 'nh hu&ng dang k6 d6ivti c6c chinh s6ch Eichinh ve hoat dong cia cong ty Tap doan phan bai khoan dau lu vao AcB-SJc la khoen dau tu vao cong ty li6n doanh Tap doan c6 hEp d6ng ddng ki6m so6l v6i b6n licn doanh cAc KHoAN NO CHINH PHt, VA NGAN HANG NHA NUOC: 30/6/2016 lne! 0onq 31112t2015 I fleu oong 5.178.981 Vay NHNN TiAn gli crla Kho bac Nhe nuoc c6c khoan nq khec 5.178.981 17 NGAN HANG THUONG MAI CO PHAN A CHAU Miu BO5a/TCTD- HN (Ban hanh theo Th1ng tLt sd 4920 4/TT-N H NN ng dy /1 2.120 4) THUYET MINH BAO CAO TAI CHINH CH9N LQC HgP NHAT OUY II NAM 2016 T|EN GUr CUA VA VAY TU CAC T0 CHI,C TiN DUNG KHaC: 30/5/2016 I cia cdc TCTD khac kh6ng ki han - Bans VND - B,ng ngo?i tC Tian gri c6 kY h?n - B.ng VND - Brng ngoai te TiAn g&i TiAn OOng 104.136 163.0s9 90.986 160.757 13.150 2.302 5.151.852 1.934.730 3.380.048 1.825.276 1.771.A04 109.454 gii Vay c6c TCTD khlc Bing VND Trong d6: - Vay chi6t kh6u, tai chiA khau - vay cim c6, tn6 chAp B.ng ngoai tg Irong d6: - vay chi6t kheu, tei chi6t khau - Vay cam c6, thd chAp T6ng tian grri va vay ngu 31t12t2015 r neu oong cic TCTo kh6c 5.255.988 2.097.749 2.375.254 2.152.199 100.000 765.5s5 335.541 t44_80S 335.541 8.400.797 _l1rl30 100 000 10, TIEN GUI CUA KHACH HANG: Ngiy Tien g(}i kh6ng kY h?n TiCn gli c6 kY h?n lren gurlrel (l9m rren kv quy Tidn gi,iv6n chuyCn dr)ng ntm 2016 Bing ngo?itC 30 thdng ttirng TriCu ddng Bing tiin TriCu d6ng T6ng cang Trigu ddng 24.931.226 19.490.615 3126.867 28.058.0S3 87.253 19.577.868 133.512.775 7.U2.392 140.855.167 1.671.292 58.631 148.993 132.626 191.257 179.664.539 10.838.,l3,| 190.502.670 18 420.285 NGAN HANG THI,,oNG MAI cO PHAN A GHAU M6u BO5a/TCTD- HN (Ban hAnh theo Th'ng tus6 49n0 4/TT-NH N N n g ey 31 /1 2./201 ) THUYET MINH BAo QUf I NAM 2016 cAo TAI cHiNH CHQN LQc HgP NHAT Ngay 3l thdng 12 nlm 2015 Bing ti6n d6ng Bing ngo?i tC neu oong neu oong r TiAn gii TiCn gl}i c6 I kh6ng kY han kY h?n en gur ret Kt9m I€n xy quy Tian gl}iv6n chuyen dirng r 18.114.321 3.1U.270 't75 583 118.255.687 9.801.327 23.435.073 200.632 64.954 1.644.003 63.147 161.512.231 t3_406_765 T6ng cong r neu oong 26.599.343 18 289 904 128.057.014 1.844.635 128.101 17i1.91E.997 I1 PHAT HANH GIAY TO C6 GIA: l,ar pnreu Ky h?n ndm Ki' h?n tren ndm Ki han tren 10 ndm i2 30/6/20t6 lneu oong 3111212015 664.000 2.000.000 3.000.000 75.000 000.000 jiryg JJLJL 3016t2016 31112J2015 lneu oong cAc KHoAN Ng KHAo: I Cac khoan phai tre noi b0 Cec khoen phai tra b6n ngodi Qut khen thudng ph0c lgi Du phdng nli ro khec ngu oong 604.'131 19 r neu oong 579.361 3.027 143 2.321.367 46.955 729 3.678.269 ::v!5, NGAN HANG THUONG IVIAI CO PHAN A CHAU Meu Bo5a/TCTD- HN @an hanh theo Thdngtc sd 4920 4/TT-N H NN ng ey /1 220 4) THUYET MINH BAO CAO TAI CHiNH CHSN LQC HgP NHAT ouv I NAM 2016 13 TiNH H|NH THLTC HIEN NGH1A VV VOI NGAN SACH NHA NUOC VA THUE THU NHAP HOAN LAI: Tinh hinh thqrc hiCn nghia vg vOi Ngan s{ch Nhe nudc: 3111212015 PhAt sinh ttong Sii phai Trieu ddng Trieu nop ddng ki 30/6/2016 Sii da nop Trieu ddng TriCu ddng 6.072 48.877 (46.589) tdng Thu6 thu nhap doanh nghiep 25.799 164 932 (104 833) Thu6 qi6 tri sia lhue nha - oat C6c loai thu6 kh6c T6ng cQng 16 6.027 37,899 8.360 85.898 t7) (62.924) 63.348 277.163 (214.353) 6.451 100.709 Thu6 thu nhap hoan hi: 30/6/2016 lreu oong Tai san thu6 thu nhAp hoan hi liCn quan d6n khoan chenh Ech tam thdi duqc kheu tru 31t12t20',15 lfleu dong 2.800 14 VoN CHU Sd HoU: c6 phi6u 30/6/2016 3'112t2015 937.696.506 56 luqng c6 phi6u ddng kY Phat hanh 56 luqng c6 phi6u da ben cong chung 937.696.506 + c6 phi6u ph6 th6ng + uo pnreu uu oal 56 lugng c6 phi6u duqc mua lai 41.422.608 + c6 phi6u ph6 th6ng + C6 phi6u uu tlSi 56 luqng c6 phieu dang luu hanh 896.273.898 + c6 phi6u ph6 thong + C6 phi6u uu dai 'MCnh gi6 c6 phi6u dang luu henh le lO.ooovND/c6 phi6u' 937.696.506 20 937.696.506 41!22.604 896.273.898 NGAN HANG THUONG MN C6 PHAN A CHAU Mau BO5a/TCTO- HN ,r"r, rP;i,irill':ff ':il:# il, THUYET M|NH BAo cAo rAr CHINH CHQN LQc HgP NHAT NAM 2016 auv Tinh hinh thay 66i v6n chri s& hiru Don vi: hieu ddng V6n diiu lQ c6 phiiiu quy Chcnh lCch tY gi6 hiii do6i QUY dlP phdng tai chinh Qut dtP tr(, QUY khac b6 sung v6n ditu lQ Lqi nhuan sau thu6 chua phan long ph6i s6 du diu nim 9.376 965 '1.641.434 (665.725) 449.635 Tang kY 1.702.124 12.787.542 146 662.995 663.141 (50.146) (61.525) 2.314.973 13.389.158 (11.379) Giem ki' s6 du cu6i quY 283.109 9.376.965 (565.725) (11.379) 1.641.434 21 449.635 283.255 NGAN HANG THUqNG MAI C6 PHAN A CHAU M5u BO5a/TGTD- HN (Ban hanh hea Thdng lu s6 49201 4/TT-NHNN ngey 31 /1 2.D01 4) THUYET MINH BAO CAO TAI CHiNH CHQN LQC HgP NHAT OUY II NAM 2016 VI THONG TIN BO SUNG CHO CAC KHOAN MUC TR|NH BAY TRoNG BAo cAo KET QUA HoAT oQNG KINH DOANH THU NHAP LAIVA CAC KHOAN THU NHAP TUONG TLT: o6n giin 30/6/2016 n9u oong Trieu ddng r Thu Thu Thu Thu Thu lai tiAn g(ii Ei cho vay lai li, kinh doanh deu tu chung khoen nq phl tu nghiep vu b,o l6nh Eicho thue tai chinh Thu kh6c ti, ho?t dong tin dung 91.846 6.271.837 1.241.252 '104.403 37.936 45.491 1.947 74.012 6.828.125 CHI PHiLAIVA CAC KHOAN CHI PHiTUONG TI,T: Tra lai tiOn gii Tre lai tian vay tra tar pnal nann gray Io co gra Ira lar tren thue tar cnrnh Chi phi ho?t dong tin dung kh6c 153.011 4.994.134 1.456.440 105.037 7.749.221 30/6/2015 o6n Diin 30/6/2016 rn9u oong 30t6t20,t5 lneu dong 4.070.379 108.343 213.265 697.054 68.585 129.408 4.460.572 -1!r6 56.138 188.576 LAI/(LO) THUAN TU HOAT OONG MUA BAN CHUNG KHOAN KINH DOANH: o6n 30/6/2016 Trigu ddng Thu nhap tu mua b6n chong khoen kinh doanh Chi phl va mua b6n chung khoan kinh doanh otin 30/6/201s I AeU dong 10.667 70.896 (11.189) (65.408) (9.573) 364 lo0t1 5.852 Hoan nhAp/Orfch Ep) du phdng nii ro ch0ng khoen kinh doanh 22 NGAN HANG THL,TONG MAI CO PHAN A CHAU Meu Bo5a/TCTD- HN @an henh theo Th'ng tu sd 49201 4/TT-N H N N ng dy 31 /1 2,20 4) TIIUYET MINH BAO CAO TAI CHiNH CH9N L9C HgP NHAT oui I NaM 2016 LAU(LO} THUAN TU HOAT OQNG MUA BAN CHUNG KHOAN OAU TU: OGn 30/6/2016 rneu oong Thu nhAp tu mua b6n chung khoan dau tu Cha phi vd mua ban chung khoen dau tu Hoan nhap/(Trich lap)du phdng riiro chung kho6n dlu tu 76.496 37'1.158 (39.7271 (80.596) (498.641) (328.931) l*r*1 (38.369) D5n 30/6/2016 lneu oong D6n 30/6/2015 ln9u oong 266 5.829 12 4.170 4.755 10.265 4.833 THU NHAP TU GOP V6N, MUA CO PHAN: Tu chung kho5n v6n kinh doanh Tu chung khoSn v6n dlu tu Tir g6p v6n, dlu tu dai han Phan chia lai/16 theo phuong phap v6n chrl sd hou cia khoan d3u tu vao cOng ty lien doanh, lidn k6t D6n 30/6/201s ln9u oong Cr-r PHi HOAT OoNG: Oiin oiin 30t6t2016 30/6/2015 lneu oong lfleu oong Chi nop thu6 ve c6c khoen Phi, lC Phi Chiphl cho nhan viCn: ChivA leisen: - Trong d6 kheu hao tai san c6 dinh Chi cho ho?t t ong qudn li c6ng vv: Trong d6i - Cong t6c Phi - Chi va c6c hoat dong doan thd cia TCTD phl beo hi6m, bao toan tidn gl}i crla kh6ch heng cha nop Chi d'.r phdng giam gi5 deu tu dai h?n va rii ro taisan kh6c 5.219 1.137.263 490.455 122.952 523.212 10.517 1.008.721 381.638 121 035 510.983 9.669 221 115 100.549 (10.718) 89.402 2.216.054 \22.908) 1.973.05s NGAN HANG THUONG MAI CO PHAN A CHAU Mau Bo5a/TCTD- HN (Ban hAnh theo Th6ng tu sd 49n01 4/rT-NHNN ngey 31 /1 2/201 4) THUYET MINH BAO CAO TAI CHiNH CHgN LQC HgP NHAT ouv I NAM 2016 UI CAC TH6NG TIN KHAC: I cAc cAM KET BAO LANH: Thu Thu Bi o Bao Beo Bao Beo tin dung ta tin dung tra cham l5nh to6n Enh thqc hien hqp d6ng lSnh du theu lanh vay v6n lSnh kh6c 30/6/2016 I fleu oong 31t12t20'15 2.641.519 1.955.039 1.758.180 1.291.671 1.955.787 1.901.701 1.392.878 1.156.057 254.002 51.670 1.885.383 294.278 49.784 2.105.416 l!.0r18" lfleu oong 8.597.478 GIAO DICH VOI CAC BEN LIEN OUAN: TiCn giitu Tidn goitu cdng ty li6n doanh va li6n k6t cec b6n laCn quan kh6c Cho cec ben li6n quan khac vay OAu tu vdo tr6i phi6u ph6t hanh bdi bCn li6n quan kh6c Phai thu ti-P L6i du thu Lei du thu c6c ben lien quan kh6c ti ti c6c khoan cho vay cec ben lien quan kh6c tr6i phiCu phet henh b&i bon lien quan khAc 30i6/2016 Trieu d6ng 3'112t2015 15.334 379.602 15.432 346.424 401.816 990.605 416.227 1.000.000 120.634 156.0S1 10.840 170.923 14.854 141.152 50 L6i du chi cho tien gl}i tu cec c6ng ty liCn doanh va lien k6t Leidr,r chicho tien gii tD c6c bon liCn quan kh6c Tien nhan rly thec dau tu tir cac ben lien quan kh6c 24 TriQu ddng 5.605 2.868 9.500 9.500 NGAN HANG THUONG IVIAI CO PHAN A CHAU Meu BO5a/TCTD- HN (Ban hdnh thea ThOng tLt s6 49201 4/TT-NHNN 31 /1 21201 4) THUYET MINH BAO CAO TAI CHiNH CHSN LQC HqP NHAT QUY II NAM 2016 SU TAP TRUNG CUA TAI SAN VA CONG Ng THEO VUNG OlA LV: Don vi: kieu ddng Nsav 30/6/2016 Trong nuoc T6ng du nq cho vay 159.665.592 r ong uen g&i va ti6n Cec cam rin dunq k.5t 4.801.754 1S8.903.212 294133 Nuoc nqoai C6ng cq tii chinh phei Kinh doanh ve dau tu ch{"nq khoen sinh 43.774.875 536.327 q16 610 T6ng du nq cho vay bao g6m du ng cho vay khach hang va du ng cho vay t6 chuc tin dvng kh6c T6ng tiAn gii va tiln vay bao g6m s6 du huy dOng ti6n gtli tu khech hang va s6 du tiBn va li6n vay lu cac t6 cht/c tin dung khac gli VIII OUAN LY RUI RO TAI CH|NH Hoat dong kinh doanh crla Tap doan bao gdm viec chip nhan nla ro c6 xac dinh muc tieu cu the va quen ry rii ro mol cach chuyen nghiep C6c bO phan quen V r0i ro ndng c6t cia TAp doen sC x6c dinh mai nli ro trqng yeu d6i vdi Tap doan, ludng rii ro' quen ry rii ro va quy6t dinh phan b6 v6n Tap doan thuong xuyCn soat cac chinh sech va he th6ng quen y rii ro cia Tap doan nhSm phan anh c6c thay d6i vA thi trudng' sen pham vd th6ng lC lhitrudng t6t nh5t [Iuc tiCu cr]a Tap doan la huong tdi su can bang giata rii ro va bi nhuan, d6ng thoi h?n ch6 d6n moc thap nhSl nhong hau qud xeu tiAm tang inh hudng d6n k6t qua ho?t dong tei chinh cia Tap doen Tap dodn dinh nghia rii ro la kha ndng xey nhan t6 ben kong hoAc bCn ngoai Tap doan 16 hodc lqi nhuan bi m6t, xult phat tir cric Viec quan ry rii ro bO phan quen li nli ro thuc hiCn theo cdc chinh sach duqc HOi ddng Qudn tri phC duyet BO phan qu,n ly rrli ro s6 xac dinh, danh gie va phdng ngira c5c rrli ro tai chinh voi su hqp tec chit ch6 cia cac don vi hoat dong cia Tap doan Ban T6ng Gi6m d6c de cac chinh sech quan V rii ro i6ng the, c0ng nhu c6c chinh sSch cho c6c linh v\rc cu lh6 nhu nii ro ngoai h6i, rrli ro lei su,t, rii ro tin dung, c6ng cu tai chinh phai sinh Ngoai ra, Ban KiSm toan noi bO chiu tr6ch nhiCm so6t x6t doc lap viec quan fi rii ro ve moitruong ki6m so6t Cac rii ro tai chtnh ma Tap doan phai chiu bao g6m rrli ro tin dung, nli ro hoat alons Ror RO TH!TRUONG: 25 rii ro thi trudng va ( ( NGAN HANG THUONG MAI CO PHAN A CHAU Meu Bo5a/TCTO- HN THUYET MINH BAO CAO TAI CH|NH CH9N LQC HgP NHAT OUY II NAM 2016 'l.t Rii oon vi: Trigu d6ng ro lai suSt T?i 30 thSng nim 2016 Tlisan TiAn mAl veng bac, da Kh6i:q chlu o6n l thans aue hen qui 761.484 874 908 T6ng tai san 5.797.910 (') th6ng r,, r-s tr Tren 5.225.304 a.rrr.r 13 uuu.uy 2.340.007 134.602.554 135 897 539.453 2.528.002 4.a7A.206 - - khach heng Cac c6ng cv taichinh phei sinh va c6c khodn n9 iaichinh kh3c V6n Gitrq, thdc dAu tu, cho vay TCTD 'ly rl]i ro chiu Trai phi6u va chung chi li6n g&i NO kh5c 125.4t3 7.565.3'fi 138.580.667 525 86.896 396 2132818 546.825 879 24 522 894 27 _307 _641 109.365 15.381 112 663.855 32.639.059 7.205.14t 225.918.015 36 561 845 38 138 852 - ,.*0.*o 8.314.404 190.795.822 3.570.362 26.f94-s64 27.A54-46 17.190.477 16.505 35.702 : 36.561.845 17.297.2oo (8,r.8s5.964) 111.786.103 3.000.000 - 174.554 5.000.000 3.570.!62 3.035.740 207.871.547 4.t69.401 18.1)46.368 (10.0s3.887) : 11!.9!!.!!4 5.797.9'10 42.535.359 2.310.737 2.462.312 7.830.095 - - 3.712.280 92-422.2?5 5.797.910 4.878.206 f76.715 16.505 - - 8.242.241 10.246.386 31 929.141 6.692.655 21.009.480 3.197.636 3.Ot'1.393 89.286 't53.517.352 709 918 2.4,62_312 1.137140 - 452.000 - 2_340_737 cia T6ng nq phii tra rr!'c chanh nhay cam vOi laisuSt nOi bang cdc cam k6t va nq iiam tang T6ng mU,c chAnh nh?y cim vti lei.udt noi ngoei beng 776.715 - -ori Nq phai tra Nq chinh phi va Ngan hang Nha nuoc Ti6n g&icia va vay tu c5c TCTD khac TiCn g&i TD 1-3 T&-6 t2 thang 3.197.536 3.011.393 Tian ql}i tai Ngan hang Nha nuoc Tidn giitaivJ cho vay cac TCTD kh6c (') Chung khodn kinh doanh (') Cho vay khdch hang (') Chunq khoan deu tu (') G6p v6n, diu tu dai h?n (') Tei san c6 dinh va bAt dong san dAu tu Tai san c6 kh6c , Tu 3-6 thang , z!!L!l-l _M.8!!!90 11tl!!.!E 1!9.9-!?.2!!) !2.61241 _-.Gg?.z$) (') Khoen muc kh6ng bao g6m s6 du dlr phdng rrli ro 26 t69.401 7.950.481 ( ( NGAN HANG THUoNG MAl CO PHAN A CHAU THUYET MINH BAO CAO TAI CHINH CHQN LgC HgP NHAT NAM 2016 taeu BO5aITCTO- HN ouf 1.2 RUi ,o tian tO Tei ngiy Oon vi: Trieu ddng 30 thang nim 2016 VND USD 2_4t1_179 431.703 708.062 579.690 _2U.778 297 403 VANG EUR Teisan Tien mat, veng bac, dd quY TiAn gl}i tai Ngan hang Nha nuoc Tian g&ilaiva cho vay c6c TCTD khac (') Chung khoAn kinh doanh (') Cho vay khach hang (') Chung khoan dAu tu (') c6p v6n, dAu tu der han Tai sen c6 dinh va bAt dong sdn d5u tu Tei san c6 kh6c (') 969.492 146.575.912 42.805.383 T6ng tal sen 213.156.813 13.141.921 329.246 82.065 850 2aA 179.664.539 2.550 39; 10.606 851 73.967 805.343 (798.496) f) Nq phli tra ve v6n chi s.' hou Nq chinh phi vA Ngan hang Nha nurc Tidn gl}i cia va vay tu c6c TCTD kh6c Tidn glii cia kh6ch hang C6c c6ng cu Bichinh ph6i sinh va c6c khoen ng taichlnh khec V6n Ei trq, iy thec dAu tu, cho vay TCTD chiu I 384 941 12.164- 24.061 54 140 313.S6; 7.s49 18.033 31a 1187 96 Ss; 2.566.523 7.9 t0.713 3.478 586 13.389 158 fl 3fi; 1-82; 15 't03.867 22-520 26 101.376 11.611 3.302 163.80; 111.367 22-344 8.751 (40.s00) 176 141 t56-7931 {6.323) T.?ng thal tiAn tO noi - ngo?i bang 11.127.244) (3.908.6121 {213.218t rg7-293t (5.147) 27 16.505 7.35; 1211-5021 (') Khoen mvc kh6ng bao gdm s6 dlr dy phdng rii ro 8.400_797 190.502.670 263 l.4.527.9741 329.246 848 43.478 6.339 17 225.914.345 799 {5.293.291} noi bang 69.021 174.55,1 Tr?ng thdi tlAn tO ngo?i bang tO 15.021 5.664.000 3.678.269 13.389.158 6't9.366 thtltlAn 208.990.755 12.522.555 8.892 2-566.523 8.100.690 35.702 t66.047 Tr?ng 8.051 8.550 3.197.6.19 3.011.393 832 45.450 9.783.408 969.492 - 156.274 83.78t 329.246 (r.7161 htu T6ng cong 201 138.852 T6ng nq phli tra va v6n chi 5d CAO Khac 42.805.383 5.66,4.000 Nq kh6c V6n va c6c qu9 AUD 201_130 riiro Treiphi6u va chung chi tien gfri JPY "1 n'1 53.383 221.425.953 15.532 5.088.392 ll0.09s.8871 14',1 15.632 {5,007,495} (( NGAN HANG THUoNG MAI cO PHAN A CHAU THUYET MINH BAO CAO TAI CHINH CHQN LgC HgP NHAT auf I NAM 2016 MAu BOSaITCTD- HN 1.3 Rrii o khoan Oon vi: Trieu ddng Qua hen T?l 30 thSng ntrm 2016 Tr6n _l Trong h?n Trong thans 'i*X; Trong v6ng { th5ng TD 3-12 T!r'l-3 thiing th6ng Ti 1-5 nAm TrAn T6ng cong nem Tel 8An Tidn mat, vang bac, de qui Tign gl}it?i Ngan hang Nha nuoc Tian g&it?iva cho vay cac TCTD khac (') Chfng kho6n kinh doanh (') Cho vay khAch hang (') Chung khoen dAu tu (') Gdp v6n, dAu u dai h?n (') Tai san c6 dinh va bAt dong san dau lu Tai sen c6 khec (') T6ng tii san 24.07; 593_127 821778 2.313.891 - 3.286.043 316 897 6.962.01; 3.602.940 29.687.689 Nq phal tra Nq chlnh phi va Ngan hang Nha nu6a I en qur cua va vay tu cac r u r u khac 6.456.493 giicia khach hang tai chinh phai sinh va cac khoen C6c c6ng cu TiAn 61.552.223 iy thec 274.u; 2.490.022 't7.445.836 100_742 20.036.640 49 127 167 2.558.819 51.960.804 't.166.632 34.105.590 688 985 58.336.861 4oo.oo; 26 aO1 aO6 35.2'18.972 51.384.944 2.739 006 201.130 566 523 3.197.649 3.011.393 9.783.408 969.492 't56.278.677 42.805.383 201.130 2.566.523 8.100.590 62.420.778 56.891.603 225.914.345 333 13 354 33.503.948 048 8.400.797 190.502.570 75 't6.505 ng Bichinh khAc V6n taitrq, 197 649 011 393 594.490 969.492 7.639.754 1.312.896 16.505 dAu tu, cho vay TCTD chiu nliro Treiphi6u va chung chi tian 88 gii 37_475 A3_273 38.696 000 3.000.000 2.000.000 174.554 5.664.000 3.678.269 664 Nq khac 3.678 269 T6ng nq phai tra Mr?c chonh khoan rdng 14.622 71.703.574 2.313_891 3.602.940 35.246.444 59.727.721 36.662.554 2.056.098 (4s.01s.889) (rs.2s0.204) {1 Khoan mvc khdng bao gdm s6 du dp ph6ng nii ro 2A (7.766_917) 25.154.224 208.436.795 54.835.505 t8.477.550 NGAN HANG THUoNG MN CO PHAN A CHAU Mau Bo5a/TCTD- HN ,'"r,r?;:;,i.il!,j;":r'J';:;;;i THUyeT M|NH BAo cAo rAr oHINH cHgN Lec Hgp NHAT ouf I NAM 2016 '1.,a Rii ro vd gi6 rii ro ve gia d6a vri cdc chring kho6n v6n Rii ro vA gid licn quan t 6n c6c khoan dau tu vao chung kho6n v6n kinh doanh duqc quan ry qua viec phan tlch cac bi6n irong cia gia thi trudng va quydt dinh dau tu phu thuoc vao muc ti€u thu lqi nhuan ngdn h?n o5u tu ch0ng khodn v6n s5n slng d6 ban phu thuoc vao muc tieu kinh doanh crla Tap dodn cd linh tt6n muc ti6u da dang h6a danh muc deu tu TAp doan chiu Rur RO TIN DUNG: Tap doan chep nhan rui ro tin dung ho?t dong kinh doanh cia mlnh Rrli ro ltn dung la rii ro ben ir6at6c cia Tap doan khong thuc hien tr6ch nhiem cia minh gay t6n th6l cho Tap doan Rii ro tin dvng phet sinh chi yeu tu hoat dong cho vay hinh nq ve cec khoen t?m Ong, ve hoat irong dau tu t?o c6c chung khoan nq Ngoai ra, cdn c6 rii ro tin dung tu cec c6ng cu ngo?i beng nhu cac cam ket v6n Vigc qu,n ry va klgm so6t nii ro tin dung duqc thqc hiCn tap lrung bdi bO phan qu,n ly rii ro tin dvng chiu tr6ch nhigm b6o cao thudng xuyen cho Ban T6ng Gi6m d6c, Uy ban Tln dung va Uy ban Ouan li' rii ro rii tin dung clc khodn cho vay khach hang, tian goi va cho vay c6c t6 chuc ttn dung khac va c6c khoan mua trei phi6u doanh nghiCp chua niem y6l dugc lhlrc hien theo quy dinh t?i Th6ng tu 0Z2013ffT-NHNN 21 th6ng 01 nam 2013 cia Th6ng d6c NgAn hang Nha nudcViCt Nam Viec dinh luqng ro Tap doan quan ry rii ro tin dung th6ng qua viec xay d\hg h?n muc cho vay it6i vdi m6i kh6ch hang hay mot nh6m kh6ch hang theo quy dinh hien hanh cia Ngan hang Nha nu6c ViCt Nam Ngoei ra, viec quan ry nii ro tin dung cdn duqc thuc hien thong qua d6nh gi6 thuong xuyen lo?i tdi sen duqc ch6p nhan la tai san th6 chSp va phan tich khd ndng khdch hang hay khech hang tigm nang co th6 toAn g6c va laa IX GIAI TRINH KET OUA KINH DOANH: Lqi nhuAn sau thu6 quy ll ndm 20'16 so vdi quy ll ndm 2015 tdng 62 828 trieu ifdng, chi ydu thu nhap Ei thuen qui ll nam 2016 tang 339.718 triCu ddng so vdi qui ll nam 2015 29 thang n6m 2016 L{p btng I{,-1 Nguygn Thioong Thdo Nguyen Ven Hda 29 ... 369) 11.171.007) (137.047) ro lin dung 18.252) 1461.872) - 730.878 (160 .273) ( 516) 181.7221 (16s.448) (160 .273) 570.605 6ng nam 2 016 Lfp bang K6 todn d6c trudng IHLidNG fuu /1.-t co pu.ir.r I Nguy6n... Tai 01/01/2 016 Trich lap ki/ (Hoen nhap ky) S0 dung lrong ki' T?i ngty 30/5/2 016 OU ph6ng cU the cho cic khoan cho vay hi 30/6/2 016 iruqc tinh tren gi6 tr! c6c khoan cho vay tai 30/6/2 016 tri? di... i,en 30/6/2 016 9.8 '16 ngudi v6n b NGAN HANG THUONG MAI C6 PHAN A CHAU Meu Bo5a/TCTD- HN ,, ki.,:iI y;:,'Jii tx ;i ff ",,, THUYET MINH BAO CAO TAI CHiNH CHQN L9C HgP NHAT ouf I NAM 2 016 II KY KE