2.2 BAO CAO KIEM TOAN DOC LAP NIEN DO TAI CHINH NAM 2015 CUA ERNST AND YOUNG

Ernst Youno Vietham EY Llhl€d I Tet: 28lh rbor, alex.o rlnaociatTorer tar: UalTrie! Slreel, D'siri.t Ho Chi Mlnh Cily, S.R +a4a3a2a 5252 +04I3624 5250 olVictnah Buildinq a better working world S6 tham chilu: 607526911 7910738-HN BAo cAo KIEM ToAN ooc LAP Kinh gU'i: C5c c6 d6ng NgAn hang Thuong m?l C6 phAn phlt tri6n Thanh ph6 H6 Cht Mtnh Ch0n9 i6i.da ki6m toan b6o cao tai chinh hqp nhAr cUa Ngan hang Thuong mai C6 phrn ph6t triAn Thanh ph6 Hd Cht Minh (.Ngan hang.) va cal c6ng ty con- quqc tip ,Siv nem 2016 va (luqc.trtnh bay tL, rrang ddn trang 89 bao gdm bang can d6i k6 tojn rr-qd nh6t hi ieay Sr thang rZ b3?:9_9 6t ho?t dons krnh doanh hqtnhSt va b6o ceo tu; i,a"ie r,qp l iue nam ?-91?,, rar chlnh k€t thrc ctng ngdy, va c6c lhuyAt minh beo cto tai chtnh hqp"hrr+" "hii1i" nhAt kem theo ig'iia"i I tT Trech nhqm cie Bao T6ng clAm it6c Ngan heng chiu lrach rh€m vE viec 6p va Hnh bav lruns 1?{!l19lT.q6:,!9an.hang Ngan hang va cec cong ry thLrc va hqp ti b6o c6o theo cec ChuAn myc k6 to6n V,er Na;,-He th6ng l."l :llin-l1q,nli1"r: xe toan cac lo chuc fln dvng viet Nam, c6c quy dinh c0a Ngan hang Nha nudc viet Nam ve c3c ouv otnh phAp ry- c0-tien.q_uan len vec lap va vlnh bAy bao ceo tar chtnh hgp nhlt va chiu k6cn nhiem v[ k€m soet noi b0 ma Ban T6ng Glem d6c Ngan hang xac dinh E cjn thidt d6 dam beo cho vi6c IaD va trlnhbaybaocdoBichtnhhqpnhAtkh6ngcdsaiso[trangyaudogiantanr,oa"nnSrle".-'-"'Trech nhlQm cia KAm r,acl nlieT.c.ua ben vhn loi dua i ki6fl vA b6o taj chtnh hgp nh6t dva ren k6t que cia cuoc 9l!lg krem toan,ChLngl6i de i6n hanh ki6m loen theo cac ChuAn muc kgm toan Vjet Nam Cai cnujn mtrc yeu cau i6i trranlhd chuen mlrc vA cdc quy dinh vg dao d0c ngha nghigp tAp k6 ho?ch va -chunp tnuc hren cuoc kEm to6n de dat dugc su dam bao hqp ty va viec tieu bao cao iai chlnh hqp nh6t ct)a Ngan h3ng va cac c6ng ty c6 cdn sal s6t y6u tay XnOng I Cbng vrec ki6m toan bao gdm thpc hien c6c thi tuc nham thu thAp c6c bing chung kiAm toan vA cec sd.lre'r,ve lhuyet mhh tren bao c6otai chtnh hqp-nh,l Cec thi tuc kiem to6; duqc-tlre chon dua tr6n xel doan cua kiem lo6n vi6n._bao g6m d6nh gi6 nli ro c6 sais6t rong y6u konq b6o c6o taichJnh hoD nnar c,o gran tan hoac nham En Khtthuc hign danh gie cac dr ro ney, ki6m toan vien da rem x6t kilm soal nor b0 cia Ngan hang va clc cOng ty tlen-quan d6n viec rbp ,a rrinf, Olv Uao cao ta, cfrtnt ngp nhat trung rhvc, hqp ti n-ham lhiel ke c6c lhi tvc ki6m roSn phir hqp vri 0ni htnh |huc t6, fuy nham m.qc.dlch dua ra- i ki6n vd hieu qua cia kidm soet noi bO cia Ngan nAng vd c6i :lfl-*9".S cong ry cong viec kiem to6n cong bao g6m denh gia tinh thtch hqp cia cec chinn sacn-*6 toan ouoc ap oung ve lhh hqp hi cia cjc udc flnh kd toen cia Ban Tdng Gi6m d6c Ngan hang c0ng nhu denh gre vrec trlnh bay t6ng thd bao c6o tai chhh hqp nh6t tin tudng rAng c6c bAng chrrng kdm to6n ma chUng t6i de thu thap duqc E dAy d0 ve thtch hqp d6 lam co sd cho ), ki6n ki6m ro6n cia chung t6r Chun_q tdr EY Bulldlnq a better worklng world '? kl6n cia xtdm todn vt6n i Theo ki6n cia ch0ng l6i, beo c6o tai chtnh hqp nh& da phen 6nh trung thuc va hqp ti, tren c6c khta canh y6u, tlnh htnh Er chlnh hqp nhAt cia Ngan hang va cac c6ng t; rai ngdi 3i rheng 12 narn 2015, cong nhu kdt qud ho?t dong kinh doanh hqp nhAt va flnh hinh tuu chuygn tidn te hqp nh6r cho nam tai chlnh ket rhuc cUng phr.i hqp voi c6c ChuAn muc k6 toan Viet Nam, H6 th6ng kd ioan dc td chfc lln dvng Viet Nam, c6c quy dinh cia Ngan hang Nhe_nudc Viet Nam, va c6c qLry dinh ph6p t], c6 lien quan den vi6c Qp vA lrlnh bay b6o clo tai chlnh hqp nhet ty Tr6ch nhlCm HOU han Ernst & Young Viqt Nam oai Giam d6c N OKHN ki€m to6n: 0452-2013-004-1 56 Gi y CN OKHN ki6m toin: 2105,2013-Oo4-l loutlG Thanh ph6 H0 cht Minh, Met Nam Ngey 29 thang nam 2016 r^il NgAn hdng TMCP Ph6t tri6nThAnh ph6 H6 Chl Minh BANG CAN OOI KE TOAN HOP NHAT EO2/TCTD-HN Ei 31 thAng 12 nem 2015 Thuyqt rA l\ghy 31 th6ng 12 Ngey 31 th4hg t2 ndm 2015 nAn 201 TnAu d'ng hi6u d6os SAN Tlln m{t vl vang btc Tlan 0H tfl Ngln hang Nhl nuoc VIlt Nrm Tlln griltfl va cho v.y clc t6 chtic tln dVng ("TCID") khrc Chrizrg khoan klnh do.nh Chong kho6n klnh doanh DU phdng rilrc qhong khoankinh doanh tll.an tll ph6l.tnh 1.172.10 818.918 f 2.712.38s 2,108.522 fl.994.220 6.779.815 5.318.025 18.834.e82 0.922.400 6.910.583 (103.620) (7.00r ) 916.0!4 936.t76 922.956 (6.922) s36.975 8.1 8.2 8.1 TiAn gui tgl c6c TCTD kh6c Cho vay c5c TCTO kh6c Ou phong rllro tgn gt i va cho vay cdc TCTO th6q Cac c6ng cV Ol chlnh v chlnh khac l0 39-044 3J01 Cho v.y kh6ch hlng Cho vay khach heng Ou phOng ilro cho vay khech hans 11 55.853.240 56.558.835 (705.595) 11.375,s22 4't.859.628 lioit 12 5.489 8.690 (3.201) 1,15.373 cAc 60ng mu nq Mua nq Ou phong nll ro hoet dong mua nq Chti,ng tholn 6lu tu Chung kho6h dAu tu sgn sano 6d ben Ch0ng khorn dAu tu gto dAn hgay d6o hen Ou ph6ng nil ro cJ|rng khoan dAu tu 14.1 14.2 14,4 c6p v6n, dlu tudal hfn 15.1 ln c6 dlnh Td sen cd dinh httu hrnh Tal 16.1 Nguy6n 0t6 tAt6An c6 dinh Hao m6n tdl san c6 dinh Tet sen cd dlnh vO htnh Nguyen gla Elsan c6 dinh Hao m6n Bt sln c6 dinh 16.2 Bdt dOng rtn dlu ru Nguy6n 916 b6t dong sen dAu tu Hao mdn bdt dono s5n dAu h, 17 145.373 21.79f 716 16.705.365 5.011.604 (519.254) 21.U8.728 t8 228.538 530.'r92 (111.074) (2r.094) 419.,t OAu lu dAI hen kh6c OU ph0n0 g6m oid dAu lu dei han (483.606) 805.214 518.828 911.585 (392.757) 286.386 423.978 (137.5S2) 24.172.021 3.307.347 (184.052) 249.632 527.398 310.928 63,t.879 (323.951) 216.470 32S.10i (112.631) 64.838 64.98{ (146) TAI Ban C6 khac CAc khoen phal thu Cac khoan El phl phal thu Tei sen $uA TNON hodn lai TAi sAn C6 khAc 18.1 18.2 25.2 '18.3 nli Tioa? &: Lqi th{ thvvng Ov phdng r0l ro cho cdc Gt can C6nOi blng khec 18.5 TONG TA sAN 10.976.231 7.651.409 1.916.536 23.636 1.423.639 11.77L05; 8.669.527 1.892 784 1.208.122 45.110 (38.989) 106.485-935 (20.014) 09.52,1.600 NgAn hdng TMCP Phdt tri6nThAnh ph6 Hd Chi Minh EANG cAN oOr Ke ToAN Hqp NHAT (i6p theo) lai ngAy 31 h6ng 12 nem 2015 BO2/ICTD.HN Thuydl 12 NgAy 31 lhang 12 n*n 2014 TtiOu dOog f ,iqu dng Ngey 31 lhdng ndm 2015 Ng PHAI TRA Cac thoen nq Chlnh phi va Ngtn hang Nhl nuoc Vlot N.m Tlln !i,l Tl6n va vry clc TCTD khac coe c6c TCTD khac gii l$6c TDn gril cur kh{ch hang Vay c5c TCTD V6n Ol t.q, u, ttlc cho vlychlunll ro Phlt hlnh g y ,t9 2148321 184.195 20 6.594.33t 19.508.707 20.1 9.550.113 20.2 3.031.471 3.553 {60 21 74.842.715 65.411.575 22 2.822-663 23 7.847.000 3.580.000 9.956.594 dlu ru, iO.6 gle C{c khoan nq klhac Cac khoan El, phl phal kA Cec khoen phAild ve c6ng nq khdc 42.792 2.U8.722 1,600./AE 24.1 1.744.418 24.2 604.304 1.216.852 383.636 96.6,{.1.256 90.325_757 8.104.686 8.100.000 8.104.686 89 4.5S9 89 4.599 t2l t2) 26.1 378.601 255.813 26.1 s09.128 6t3.550 s.392.415 8.874.049 449.261 324.194 roNc r{g PHar rRA vON cHU sO HOU v6n v6n fiAu b 26.1 V6n dlu tu xay dung cd ban va mua sAm tAl s6n c6 dinh Thang du v6n ci phAn C6 ph6u qu! Ctc qu, dgiro Lql nhufn chur phtn ph6t tO G vON cHo sd H(ru Lgl lch c6 dong khong klAm oet 26,1 ToNG.Nq pHAt TRl" voN cHU sO HOU vA Lgl lcH cuA'co ooNG KH0N6 K|EM soAr 106.485.935 8.100.000 99.521.600 Ng6n hAng TMCP Phet tri6n ThAnh ph6 Hd Chl Minh BANG cAN oot KE ToAN HgP NHAT (ti6p theo) lai 31 theng 12 nam 2015 BO2/TCTO.HN cAc cHlTreu NGoAr BANG cAN o0r Ke ToAN Hgp NHAT Thuy'l Ngey 31 theng 12 h6m 2015 Ngey 31 lhhng 12 TNu ddng ndn 201 -rbu dlng 12.62 10.700 7.716.77A {.834.117 1.590.000 2.370.928 1.t89.655 1.291.694 1.337.121 1.171.195 Cam k6t t.ong nghigp vu thu tln dvng r.18{.843 1.425.111 Bao 6nh khdc 1.924.973 1.767.889 Biio Enh vay v6n Cam k6t giao dich h6l doet - Can k{l mua ngoeilO - Cam k6t bin ngooitO - Cdn kqt aiao doh ho6n dii T6ng c0ng Ngudi 10.838.554 -'\[T/1 l{pl]l{- ^7 Ba HO OAng Hoang Quyen KO loan Trudng Thanh ph6 Hd Cht Minh, Viet N6m Ngay 20 hang il nlm 2016 dntFhemTe; oIi- Giem d6c TAi chlnh 8.038.1!6 NgAn hing TMCP Phdt tri6n ThAnh ph6 Hd Chl Minh 8Ao cAo KET ouA HoAT DoNG K|NH DoANH HOp NHAT bi chhh k6t thic ngAy 31 thAng l2 nem 2015 BO3NCTD.HN cho nAm Thuy6l Thu nhap lai va cac khoan thu nhap tuong tU Chi phl laiva c6c khoan chi phl tuong lv Thu nhlp lal Thu nhap U 28 29 ihuln 126.3.00 dOnO klnh doinh ngotlh6l 3t 25.761 42.13S 32 33 (4.238) 80.461 /48,787 174.6t1 78.663 (58.092) (37.381) 19.571 17,024 600.039 a90.084 4,132.637 2.898.822 (1.008.069) (104.258) (1.297.2571 o40.411) (2.rt09.584) (1J20.135) t.?23.05t {.078.687 (934.610) (450.469) 34 35 g6p v6n, mua c6 phln roNG rHU NHAP HoAr oQNG Chiphl cho nhan vien Chiphl khAu khao Chl phl ho?t dong khdc 36 ToNG cHr PHI HoAT oQNG Lql nhuln ihuln t0 hott ltong klnh do.nh trudc chl phl dU phong nil ro tln dung Chi phl dtr phong nli ro tln dung NHUAN t3 TRt,Oc THUE Chlphl thu6 thu nhap doanh nghlep hBn henh Lqi lch thud thu nhap doanh nghigp ho6n lai 25.1 T6ng chl phl thu6 thu nhtp dornh hEhlCp LgI NHUAN SAU THUE PhAn b4 cha: CAc cl dong sd hou ban 26.1 t'en c6 phl6u (d6ng,c6 phldul 8a HdOAng Hodng O!'yen KA toen 84.,105 (115.665) (964.02s) 788.,l3,a 6U,Na (160.328) 2.005 (146.643) (158.!23) (11s.3,ll 202 ) 630.111 176.07f 513.037 117.074 476_877- cd phAn phd th6ng cda l\OAn hAng cO dAng kh,ng Li6m so6t Lll co (45.997) 1,620.143 195.762 (60.4221 188.r0, Lrl thuln tli ho?t dong kh,c Lo r3r 30 Lalthuan tDmua bln chOng tho,n dlu tu TONG 6.298 vv Thu nhap & hoat 60ng kh6c Chi phl ho€t dong kh6c ti (4.668.988) Nam 2014 dOhO dlch (L6)/Lll $uln t& mu ban chU,ng thol,r llrlh do.nh Thu nhlp 7.922.4?8 (4.677.768) 2U.104 Chiphl ho?t d0n9 dich vu tti hogt Lll thuln t0 ho?t TNu t dng 3.211.710 hoAt dong dich vV Lal thuln Nem 201 TdOu ddng Trurng Thanh ph6 Hd cht Minh, vier Nam Ngay 29 thdng nem 2016 Ong Pham Van Oeu Girm ddc Taichinh ... dong kinh doanh hqp nhAt va flnh hinh tuu chuygn tidn te hqp nh6r cho nam tai chlnh ket rhuc cUng phr.i hqp voi c6c ChuAn muc k6 toan Viet Nam, H6 th6ng kd ioan dc td chfc lln dvng Viet Nam, c6c... Giem d6c TAi chlnh 8.038.1!6 NgAn hing TMCP Phdt tri6n ThAnh ph6 Hd Chl Minh 8Ao cAo KET ouA HoAT DoNG K|NH DoANH HOp NHAT bi chhh k6t thic ngAy 31 thAng l2 nem 2015 BO3NCTD.HN cho nAm Thuy6l... Hd Chl Minh BANG cAN oot KE ToAN HgP NHAT (ti6p theo) lai 31 theng 12 nam 2015 BO2/TCTO.HN cAc cHlTreu NGoAr BANG cAN o0r Ke ToAN Hgp NHAT Thuy'l Ngey 31 theng 12 h6m 2015 Ngey 31 lhhng 12 TNu