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Ba DAng Thu Thny

Tharh vi€n

Ong Tran Mong Hirng
Ong Dam Ven Tuen
Ong Tran Trang Kien
Ba Dinh Tli Hoa
Ong Dominic Timothy Charles Scriven

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Ngen htog Thuotrg Dsi C6 phin A Chau
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Bn Hodng Ngan
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Truong ban
Thanh vien
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Ho+t ilong chirh
CAc ho?t dong chinh cua Ngan hang ThuonS mai C6 phAn A Ch6u ('Ngan hdng") vi cric c6ng ty con
(gai chung lA 'Iap doan") bao g6m huy dQng v6n ngin h4n, trung han vi dai han duoi c6c hinh thric

ri6n gui co kj,han. ki6ng hi hanl ti6p nhdn von uy thec dau tu va ph6t tri6n cua c6c t6 chic Eong
nu6c: va) v5n cua cdc t6 chic tin dung kiac: cho vay ngia han. trung han vi ddi han: chidt kiiu
thuong phi6u, tnii phiCu vd giay td c6 gi6; him v6n vd lien doanh theo luat dinh; lim dich w thanlr
to5n gita cec khech heng; thgc hien kinh doanh ngoai tC, vdng bac ve thanh to6n qu6c t6; huy dQng


TRACH NHIEM ctA BAN ToNG
NHAT GIfIA NttN DQ

GriM D6c Ddr vdr BAo cAo rAr cHiN'H Hgp

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dung do Ngen hang Nhe nusc ViCt Nam ban hdnh ve crc quy dinh phdp ti c6 IiCn quan d6n vifc lip
vd trinh biy bdo cro di chinh giua niCn d0. Khi l6p c6c brio cao tdi chinh hqp nhat gita nien d0 niy,
Ban T6ng Gi6m d6c phai:

.
.
.
.

Iua chQn cec chinh sich k6 to6n phi hqp vd ep dung cec chinh s6ch nay mot cach nhit quan;
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n€u r0 cdc chuan mgc vd ch€ dQ k€ to6n phr) hqp c6 duo.c tuen thi hay kh6ng, tr)nh bdy ve gilii
thich cic kh6c biet rgng y€u trong cec bao cdo tdi chinh hqp nhel gita ni€n d0; va

lap cec biio c6o tar chinh hqp nhat gr[a nien d0 theo gia dinh hoet d6n8 li6n tuc
Tep doan sC tiCp lUc hoat d6n8 kinh doanh kh6ng cdn phi hqp.

trt

khi gili dinh

Chtng t6i da thuc hien c6ng t6c soet x6t b6o cdo tai chinh hqp ndt Siira niCn dQ dinh kCm cta Ngan
heng Thuong mai C6 phan A Chau.("Ngan hd,ng") ve cec c6ng ty con (8ai chung la "Tap doen"), bao
gom bdng cAn d6i ki toan hsp nhit tei ngey lO lheng 6 nam 2015. bdo cdo kdt que hoer dong kinh
doanh hgp nh6t. bao cao luu chuydn lien le hqp nhel cho giai doan sau lhdng kCt fiuc cirn8 nga) va
cac thuydr minh kem theo dugc Ban long Gi6m d6c Ngan hing phe duyet Phet hdnh ngdy I I thdng 6
nam 2015, duqc trinh biy tt trang 5 den trang 97. Vi€c l6pva trinh biy brio cdo tai chinh hqp nhat
giia ni6n dO ney h trech nhiem cua Ban T6ng Girim d5c Ngan heng. Trech nhiom cua ching t6i la
dua ra bdo c6o so6t xdt v6 b6o c6o 6i chinh hqp nhat gita niCn d0 nay ren co so c6ng lic soit xdt cua
chring t6i.
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bdo cao hi chinh- Chuan mvc niy y6u c6u ching t6i phAi lap k6 hoach vd thuc hien c6ng tac so6t
xdt da c6 duqc su dam beo via phei ring beo cdo di chinh hqp nhit gita ni€n dO kh6ng chfa du-ng
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vd ep dung c6c thri tuc phan 6ch trcn nh&ng th6n8 tin tai chinh. Cong L6c ndy cung cap mot mfc ilo
drim brio thAp hon c6ng tec ki6m torin. Chung t6i kh6ng thgc hiin cong \,iec kidm to5n n6n ciing
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ry con t4i ngdy 30 th6ng 6 nem 2015, k€t qua hoat dong kinh doanh hqp nhat ve luu chuyen tien tC
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dung cho crc TO chtc tin dung do NBan heng Nhe nuoc viet Nam ban hdnh vd cec quy dinh ph6p ly
c6 li6n quan 6p dung cho b6o ceo taichinh gita niCn d0.


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crip c6c dlch vu nga, hing theo Ci6), phep TldLni I6p rd Hoal dOng s6 0012,4.{H-GP do NBan hang
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cia Ngen hang dit tei 442 Nguyan Thi Minh Khai, Phuong 5, Quan 3, Thanh phi5 Hd
Chi MinI, Viet Nam. Tei ngey30$ant6nAm2015,Nganhangc6moth6isochini,batrlmMn
muoi lam (345) chi nhAnh vi phdng giao dich ts6n toaa qu5c (31/1212014: m6l hoi so chinh, 345 chi
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bar henh va c6c quy dinh phrip lj c6li€n quan il6n vifc lip vd trinh bdy b6o cdo tai chinh gita.ni€n
d0. Cec chuen muc vi nguy€n ltrc kC ban ne/ c6 the kh6c biet tr€n m6t sd khia ceni treng yCu so
v6i c6c Chuin muc Brio c6o Tdr chinh Qu5c t6 cing nhu cric nguyCn tic ve_chuan muc k6 toin dugc
thira nian rong rai o cdc qu6c gia kh6c. Do d6, beo cao tai chinh hqp nhit gita niCn dO diDh kCm
kh6ng nhim muc dich phen 6ni tinh hini tdi chinh hqp nh6t, kiit quA hoat dOoF kinl doanh hqp nhit
ve c6c lu6ng luu chuy€n tiCn tC hqp nhat theo c6c nguyen tic vd th6ng lC kC to6n duqc liira nhen
rong rai o crc nuoc vA cdc quyCn di phin kldc ngoai pham vi Viel Na-rn. Hon nria- viec su dung cac
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tuc vd lhong le k6 rodn cua Viet Nam.

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klrodn diu tu sE dr.rgc ghi giim toi bing kh6ng ve drmg vi6c ghi nhan cdc khoan 16 ph5t sinh trong
tuong lai tni c6c khoan 16 fiuoc pham vi me TAp doen c6 nghia vu phai tre hodc da tre thay cho don
vl nh{n diu tu

Khi c6 srr kh6c biet gita chinh sdch k6 todn cua c6c cdng ty li6n kdt vi cric cdnS ty li€n doanh vA
NSan hdng thi cac diau chinh cin thi6t duqc thgc hiQn nhim dem bao tini nhlt qudn cria cec chinh
s6ch k€ todn cho muc dich bdo c6o lAi chinh hqp nhir giria ni6n d9.

(a

Cic giao dich

$il||k" ]ech
r9T:99, mdr thang rd duoc ket chuyin \,eo b6o cdo k6r qud
-!.

19]
di€m cuoi

ki

k6 toen nrm

hoar dong kinh doanl vdo rhoi

t5


Miu B050/TCTDHN
Ng6n hlng ThEng m€iC6 phitr A Cheu
tRnn hanh theo fhdne tu s6
442 NguyEn Thi Minh Khai. Phuons s. Qu6tr J
49/201a/TT-NHNN ngay 31 thAhg I2 nnd 2014)
Thtoh ph6 Hd chi Minh, viat Nam
Thuy€r minh bto cio di chltrh hqp nhtl giira oien d0 cho
giri iro?o s{u lhlng k6t lhrtc trgAy 30 thtng 6 nIm 2015
(ti6p theo)

(c)

Thu nh$p Ei


C6 t'ic d'rqc ghi nn6n viro b6o c6o
TAp dodn duqc xAc

kit qui

ho4t dong kinh doanh hqp nhAt khi quydn nhin cd ruc cua

hp.

Cri tuc bing c6 phi6u vA c6c c6 phi6u thuong nhan duoc ki6ng ghi Dhan lA thu nnap. Tap doAn chi
cap nhAt vd theo doi sii lugng c6 phidu tnng them.

C6 tuc nhdn dugc li6n quan d6n giai doqn truoc khi diu tu
klodn deu hr.

(f)

Cic khoir cho vay kh{ch hirng

(i)

Do

ldng

vd

duo.

c ghi giim vdo gi6 tri ghi sd

Thuy6r minh b6o cio tli cbioh hqp nh6r
ni6n dO cho
giai do{n siu thing k6t thric ngty 30 th{og 6 nIn 2015
(ti6p theo)

0D

PhAn bFi cdc khoafi cho voy Lhdch hdng

Viec phen loai nq vi Ep du phdng rui ro tiD dung duqc th\.rc hign theo Th6ng tu s6 02/2011,'mNHNN nSay 2l thaLng I nnm 20ll cia NHNI.IVN quy dinh ve _phan loai di san c6, muc trich,
phuong phep rich lap dg phdng rui ro vd viec su dung du phdng dC xu li rui ro trong hoat ilong cua
TCTD, chi nhAEh rigan he,ng nudc ngoAi ("Th6ng tu 02") vA Th6ng tu s6 09/2014,4m-NHNN ngay
lE thang 3 nam 2014 cua NHNN\tl sua d6i va bii sung mot s5 diau crla Th6ng tu 02 ("Th6ng tu
09") c6 hieu luc thi hnnh ngiry I th6ng 6 n5m 2014. Tap dodn dugc NHNNVN ph€ duyet thgc. hi€n
ph6n loai cac khoan cho vay khech hiLng dua tr6n phuonS ph6p dinh tini dugc quy dinh t?i DiCu I I
cia Tt6ng tu 02 tsong C6ng van s6 6524NHNN-TTGSNH ngny 27 th6ng t nem 2010.

ll,

Theo Diiu
Khotur 6 cua Th6n8 ru 02, Tap doen phei d6ng thoi thuc hiin phan loei nq theo
phuong ph6p dinh luqng quy dinh qi Diiu 10 cia Th6ng tu 02. Truong hqp kdt qu6 phdn loqi d6i
voi mot khoin ng theo quy dinh 6i Diiu l0 vd Diiu 1 I cr)a Th6nS tu 02 khic nhau thi khoan nq phei
ilugc phen loei vio ni6m c6 mic d0 nii ro cao hon. Thoi gian t6i thiCu phdi thuc hien phen loei nq
iliing thditheo DiAu to vd Diau I I Th6ng tu ndy it nh6t ld nnm ndm kii tir ngAy dugc NHNN\r}J chip
thu{n cho T$p doh phdn loqi ng theo phuong ph6p dinh tinn.
Theo Diiu 10, Khodn 3a cua Thong tu 02 da duqc s'ia d6i b6 sung boi Th6ng tu 09, cec kioan ng
ilugc co c6u lai thoi haa hz nq vd iii nguy€n nh6m ng nhu da dugc phan loai truoc khi co cdu hi
thoi hen tra nq kli d6p r-rng dn cec di6u kien sau:


Cdc khoen ng dugc co c6u lei thdi hen tri ng sau ngdy I thang 4 ndm 2ol5 ki6ng duqc gin nguy€n
nl6m nq vd duqc phen loai vdo nh6m ng tumB frg theo quy dinh t?i Di6u 10 vA Di6u l1 cua th6n8
tu nay.
CAc khoan cho vay kh6ch hdng cen cu tr€n hC thiing x6p hgng tin dung tuqng rrng duqc ph6n thanh 5

nh6m ng nhu sau:
PbAtr lo$i oq theo he tb6ug chArr iti6m
tin d+trg troi b0 cne Tap irontr

Xdp hEng tin
Xep hflne tin
xdp h+ng tin
XCp hqnS tin
Xep hang tin

dpng
dung
dung
dung
dung

AAA, AA, A
BBB, BB, B
CCC, CC
C

D

Ph6n loei Dg thm Tb6og au 02
Nh6m I - Ng

Tmng t6m Thdng tin Tin dgng ("CIC") cung cip dd phnn Ioqi c6c kloan ng cua Tap doen vio nh6m
no c6 rui .o cao hon giila ni6m nq dugc dAnI gi, boi Tap doen vA nh6m ng do CIC cung cip.
Truong hqp mot klach hdng co niiiu hon mQt khodn no voi Tep doan mA c6 bit ki khodtr ng ndo bi
chuyen sang nh6m nq rui ro cao hon thi TAp doan buoc phai phar loei cec khoan ng cdn lgi cua
kh6ch hang d6 vdo nh6m ng rui ro cao hon tuong ling voi mtc dO rui ro.

Kii

Tap doan tharn gia cho ray hgp vrin kh6ng phai voi vai trd Id ngan hang dAu miii, Tap doan thuc
hifn phdn loqi cdc kioin nq (bao g6m c6 khodn ra1 hqprontcriali6chhdngdovaonlomrui ro cao
hcm gina dinh gia cua nSan hAng deu mdi va danh gie cria I|p doin.

(iii)

D1t

phbng

Vi&

rii

ro tin dgng

tinh dU phdng cu thd dugc can cu n6n cac ry

lC

6p dung cho hrng nh6m ng nhu sau:


d6i voi qui 4, dg phdng cg th6 dugc tinh theo.s5 du cec kloan cho vay trmg kh6ch hdng tai ngiy hm
vi6c cu6i cr)ng cia thing I l) tni di gie ri kh6u tru cria tai san bdo dam. ci6 tri kl6u tru cria tei sen
bio dim dugc x6c dinh theo cdc quy dinh cia Th6ng tu 02.

Tii

san bio ilim Ie dong sin, bit dong san va c6c tdi san bio d,im kh6ng phdi ld vdng mi6ng, chrmg
kloan Chinh phu duqc niem yet fCn So giao dich chrhg kioin, chrmg kiodn do doanh nghiep hoac
t6 chtc tin dung kh6c ph6t hinh c6 gid rritu 50 ri V],,lD tro l€n d6i voi kioen nq cua kfidch heng h
ngudi c6 lien quan cia Tap doar va cac d6i hrqng kiec theo quy dinh lai DiAu 127 Luat cec t6 ch['c
tin dung vd tdi sdn b6o ilim c6 gia tri tiJ 200 ti VNID phai duoc dinn gid boi t6 chuc c6 chic n6ng
thAm dinh gi6. D5i v6i cec trudng hqp klec, tai s..in bdo dam duqc djnh gie theo quy dini var quy
trinh noi b0 cua Tap dodn.

I

)

Ti

lO

kh6u trn t6i da d6i voi cec

I,o+i

tii sin bao ddm

tii


C6 thoi han cdn lei tren 5 n6m

95%
E5%
E0%

It


Nsttr hAns Thuuns m{i Ci6 phio A Chiu
4{2 Nsuyatr Thi Mitrh Khai, PhutDs s, Qu{tr 3
Thaoh ph6 H6 chi Minh, viar Nam
49/2014TT-NHNN
Thuy6t mioh b6o cio tAichinh hqp ohAt gitr nitu iro cbo
Siri iroan Mu th:lng k6t thdc ngly 30 thang 6 trIn 2015

Miu B05dTCTD.HN
lBan hanh heo Thdng tusd
nEay 3l thti,g 12 ndn 2014)

(ti6p lheo)

LoSi

tii

sdn

Ii


c6 gie do doani nghiep c6 deng ki ni€m yet chung kho6n t.6n So giao

30%

chung khorn

(0

300/.

dich chung khoan ph6t hanh;

Chtng kiodn chua dugc niem yit trdn Sd giao dlch chLmg thoh. giiy ro
c6 gia do doani nghidp kh6ng c6 danS ky niem yit chi.ng kloen tftn So
siao dich chinq kioen Dhet hanh

(h)

(t)

BAt dong

sin

t0%
50%

Vang mieng klong co gia niem yet. ring khdc va cdc loai

di

hr viec xt ly tii san bao dam, duqc ghi nh6n vao b6o cio k€t qu,i kinh doanh hqp nh6r khi rhu duqc.

Cic khodn nq

l9


Ngtn htog Thu@g mti Cii ptAn A Ctau
442 Nsuy6n

ThiMinh Khri, Phutns

5,

Quin 3

ThAnh ph6 Hd Chi Minh, YiCt Nam
Thuy6t nitrh b6o c6o tii chlnh hqp nh6t gifa niCn dO cho
giri doen sdu thdtrg k6t thric ngly 30 tfiing 5 n5n 2015
(ti6p theo)

(")

MAu Bos./TCTDHN
tBan honh theo Thin{ u s6
a0 2014 ry-NHNI\ naoy Jl thnng 12 ndn 2011)

Btu n{ cho COng ty TNHII MOt thilnh vian QuAn $' titi sin cio cric Ti
Nan ("VAMC")


chua thu aluoc cua kho,n no xau d6.

ti

G)

C6c

khoin cam k6t titr dBng

Cam k6t tin dung bao giim c5c khodn bio ldntr. ch:p nhan thanl toan vir cac cam k6t cho vay kh6ng
huy ngang v6 diCu kien

vi

c6 thoi gian thuc hien cu thC.

Viec phan loai cdc.kloen cam ket tin dgng dugc $yc hiin chi nhim muc dich qr-rin Ij, gi6m s6r chit
luqng hoat dong cdp tin dung theo chinh sich 6p dung d6i v6i khodn cho vay kh6ch ha,Jlg nhu dugc
d6 cip tai IhuyCt minh l(ryii).
Cec kloan cam k6t lin dung dus. c ph6n lhdnh 5 nh6m nhu sau:

Nh6E
I

Cam k6t

di ti6u chuan

.

cac cam k6t ma Tap dodn d:inl gi6 h klech hdng ki6ng
co kha nenS thuc hien di1 dri nghia r u theo cam kdt.
Cec carn kat ma Tap doen d6,nh Fi6 ld kird nang kh6ch

hirg
5

cam ki5t c6 khe ndng m6t v6n

.

kh6ng thgc hi$n cam k€t

li

r.at

cao.

cec cam k6r mi TAp
.
.
.

Chftg kho6n kinl doanh;
diu hr sin seng d6 ban,
Ching kiodn diu ru giii dEn ngay dao han: \a
Diu tu dai h4n kh6c.
Chung kioAn

TAp doen thUc

(i)

hiin phen loai ching klodn

rai rhoi di6m mua.

Chthng khodn kinh doanh

Chring khorin kinh doanh la.nhing chimg klodn dugc mua chri yeu cho mgc drch bin lar rrong thoi
gian k}6ng qud mar nem nhlm lhu lqi ngnn hen.
Ghi

nW

TAp doa,r ghi nhan chrmg kio6n kinh doanh vio ngdy Tip tloan ko tha, mot ben d6i
di€u khoan hqp d6ng iliii v6i cec chung kloen ney G6 to6n theo ngay giao dich).

tic


KhrL phurns 5, eu6n J
ThAnh pb6 HdCht Minh. vier Nam
19/2014m-NHNN
Thuy€r mirh b{o c{o rAi chttrb hqp nhAt gi[,, oi6tr dO cho
giai iloen s5u thrrg ker rhric ngly .]0 thrns 6 nrm 2015
4a2 Nsuydn Tr|i Minh

Miu B05I/TCTITHI\
tBon hdnh theo Th,jng M sd
ngt y 3t thdng I2 hdn 20t4)

(ti6p rhco)

Cdc chhg kfioan fti6ng dugc phep mua b6n ru do nen lhi rruong hoic kh6ng thd
xdc dinh duoc gid
tri lhi Euong rhi ldonS dugc tap dU phong ma duqc phnn anh rheJ gid g6c.

Thu,1h{p tu l6i thu duqc trong thoi gian #m gin chr?ng khorin kinh doanh duqc ghi nhan rong
b6o
ceo kdt que ho?t d0n8 k inh doanh hqp nhit EEn co so rhgc thu.
DU phdng giam gid chrmg k}orin kinh doa-nh duqc di cip o tren sE d,rqc hodn nh6p khi gi5 tri c6 th6
lhuh6i cia chung kiodn rang rrs lai sau khi lApdgphdng. Khoan du ph6ngchi duqc hoin nhap
trong phem vi sao cho gid trj ghi sd cua cdc l,}odn diu ru khong vugr qua gia rri- gtri s6 cua cac Uroin
ddu hi niry khi gie dinh khong c6 khoen du phdng n6o da duoJ ghi nla;.

Chin dh ghi n6n
kini doanh ituqc chrirn dut ghi nh{n_khi cic quyAn lqi nh6n c6c ludng tidn rir cdc chung
niy tld chlm drrt hoac Tap dodn da chuyEn plin ion rui ro vi lgi ich cria viQc so hiiu cric


ni€m y6t duqc thuc hi€n theo chinh s6ch 6p dung diir vdi kiodLn cho vay khach hing nhu duqc da cap
trong Thuy€t minh 3(0.
C6c chung khorin sin sarg da b6n khec duqc ghi nhan theo gi6 gilc tru di du phdng gidm gd. Du
phdng gi6m gi6 duqc trich l6p khi gi6 thi Euong thip hon gid rr! ilang ghi nhan irCn sO sich k6 toin.

tni tn-rong la gi6 d6ng cua tai so
Giao dich Chhg khoen Thenn ph6 Hd Chi Minn hoic gi6 binn quan tai So Giao dich Chrmg khoAn
Hd NOi tai ngay ki:r thric hj, kii toan.

D6i voi cic loqi ching khodn v5n sin sang

dA ban de ni€m y6t, gia

D5i vsi cac loai chrmg khorin viin sin sing il6 b6n chua ni6m y6t nhtmg da dang ki giao dich Etu thi
truong UPCon, gie thi rruong li gia binh quan cua tht ruong UPCom tai ngny ki5t thric ky k6 to6n.

D5i v6i chtng kto6n v5n sin sdng d6 brin chua ni6m y6t vd chua d5n8 ky giao dich tren thi truong
UPCom nhmg,duqc tu do mua b6n tr€n thi truirng, 8i6 thi tsusng la gi6 binh quin cua cdc gi6 giao
dich tai ngay ket thric h.i ke to6n dugc cung c6p boi ba c6n8 ty chtmg khoen-

D6i v6i clic lo+i chrmg khoan nq sin sdng d6 ban da ni€m y6q gi6 thi trusng dugc xdc dtnh dua tren
ry suir sinh lqi duqc nidm y6t nen So Ciao dich Chrmg kloan Hn Noi tai ngay k6t thuc ki k6 roiLn.
22


i

Ns6tr hlog Thuutrg m?i C6 phin
Cheu
Miu B05dTCTD- HI\'


Ihu nhap lei sau khi mua cua chhg Llodn srn sang d6 ban duqc ghi nhan Eong beo cdo
dQng kinh doanh hqp nnet Een co so don lich.

k;t que hoqt

Du phdng Rii ro rin dung cia trdi phi6u doanh nghiQp chua ni€m ydt va du phdng giam gi6 chtmg
kiorin sin sd,ng da b6n knec dugc ile cdp o trdn si dugc hoin niAp kli Siri lri c6 thi ftu haii cua
chLrng klodn teng rd lai sau khi llp dV phdng. Khoen dy phdng chi ituqc hoan nhap rrong phem vi
sao cho gid tri ghi s6 cria c6c klroin diu tu kl6ng l,ljqt qui gi6 fi ghi sd cia c6c khodn dlu tu ndLy
khi gia dinh kh6ng c6 kloin d[ phdng neo da duqc ghi n]an.

Chin dth ghi

nh,Ah

kho6n san slng de bdn duqc cb;m d'h 8hi nhin_khi cdc qulin lqi nhan cec ludng tiin ru cic
ching khoen niy da chirn dur hofc T6p dodn tld chuy6n phin lon rui ro vd lqi ich cua viec so hiiu
c6c ching klo6n nay.

Chhg

(iii)

Chine khonn

iiu

tE