Escolar Documentos
Profissional Documentos
Cultura Documentos
BO CO THNG NIN
2010
MC LC
PHT BIU CA CH TCH HI NG QUN TR
LCH S HOT NG CA NGN HNG
BO CO CA HI NG QUN TR
BO CO CA BAN IU HNH
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04
06
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14
22
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42
46
Ch tch HQT
T.S Phm Huy Hng
PHT BIU CA
CH TCH HI NG QUN TR
Knh tha Qu v,
Nm 2010 mc d kinh t th gii thot ra khi y ca
khng hong v bt u nhng tn hiu phc hi nhng cha
thc s bn vng. Khng hong n cng ti mt s nc
chu u vn l mng ti ca bc tranh kinh t th gii. Trong
bi cnh , Chnh ph Vit Nam tip tc chnh sch iu
hnh linh hot nhm gim bt tc ng xu t cc yu t bn
ngoi n cc ngnh kinh t, ng thi i ph vi cc kh
khn thch thc ni ti a nn kinh t nc ta t c
mt s thnh tch c bn tt hn nm 2009: GDP tng trng
6,78%, kim ngch xut khu tng 25,5%, gi tr sn xut cng
nghip tng 14,3%, vn u t trc tip nc ngoi thc hin
tng 9,9%, t gn 10 t USD.
Ring ngnh ngn hng, mi trng kinh doanh ngy cng
cnh tranh gay gt, cc yu t th trng bin chuyn nhanh
v tc ng trc tip n kinh doanh ngn hng. Tuy nhin
di s ch o st sao v kim sot cht ch ca Ngn hng
Nh nc Vit Nam, ngnh ngn hng ng gp tch cc
vo thnh qu kinh t chung ca t nc.
trn 9%.
Ch Tch Hi ng Qun tr
LCH S HOT NG
Nhng s kin quan trng
Vic thnh lp
Ngn hng Cng thng Vit Nam c thnh lp vo ngy 26/3/1988, trn c s tch ra t Ngn hng Nh nc Vit Nam theo
Ngh nh s 53/HBT ca Hi ng B trng.
Nim yt
Tip theo s kin IPO thnh cng vo ngy 25/12/2008 ti S Giao dch Chng khon Thnh ph H Ch Minh. Ngy 16/07/2009,
121,2 triu c phiu ca Ngn hng Thng mi C phn Cng thng Vit Nam vi m chng khon l CTG c nim yt
trn Sn Giao dch Chng khon Thnh ph H Ch Minh (HOSE).
Ngn hng Cng thng Vit Nam i tn thng hiu t IncomBank sang thng hiu mi VietinBank
31/07
2008
Ngn hng Cng thng Vit Nam c cp Chng ch ISO 9001-2000 cho hot ng tn dng, bo lnh v
08/07
2009
Cng b quyt nh i tn Ngn hng Cng thng Vit Nam thnh Ngn hng Thng mi C phn Cng thng
Vit Nam, theo Giy php thnh lp v hot ng ca Thng c Ngn hng Nh nc Vit Nam s 142/GP-NHNN ngy
03/07/2009
10/10
2010
K kt cc Vn kin hp tc v u t gia Ngn hng TMCP Cng Thng Vit Nam (VietinBank) v Cng ty Ti
20/10
2010
VietinBank c S K hoch v u t Tp. H Ni cp li Giy chng nhn Doanh nghip (m s doanh nghip
0100111948) thay th cho Giy chng nhn Doanh nghip cp ln u ngy 03/07/2009 vi vn iu l trn 15
nghn t ng, tng hn 34,8% so vi vn iu l c.
thanh ton
VN CH S HU TNG
46%
TRONG NM 2010
n v
Tng ti sn
T ng
367.712
151%
Vn iu l
T ng
15.173
135%
Vn ch s hu
T ng
18.372
146%
T ng
339.699
154%
T ng
234.204
143,5%
T ng
4.598
136%
H s an ton vn
8,02%
22,1%
T l n xu
0,66%
LCH S HOT NG
nh hng pht trin
Nm 2011, VietinBank ch trng tip tc y mnh cng tc sau c phn ha, tng vn nhm m bo an ton hot ng kinh
doanh, u t cng ngh hin i ha ngn hng, chun ha ton din hot ng qun tr iu hnh, sn phm dch v, c ch
quy ch, tng bc hi nhp quc t gi tr thng hiu VietinBank c nng cao trn c th trng trong nc v quc t;
nhm thc hin mc tiu tm nhn n nm 2015 l tr thnh Tp on ti chnh ngn hng hin i, hiu qu v ch lc ca nn
kinh t.
Chin lc Ti sn v Vn
Tip tc y nhanh l trnh c phn ha tng vn ch s hu, m bo p ng nhu cu tng trng v pht trin trong
thi gian ti, c bit l m bo t l an ton vn;
Chin lc Tn dng v u t
Tn dng l hot ng kinh doanh ch lc, cnh tranh theo nguyn tc th trng;
a dng ha cc hot ng u t tn dng trn th trng ti chnh, gi vai tr nh hng trong th trng, nng cao hiu
qu s dng vn v qun l thanh khon ca ngn hng.
Chin lc dch v
Pht trin a dng cc dch v ngn hng thu ph, xc nh nhm dch v mi nhn tp trung pht trin;
Da trn nn tng cng ngh hin i pht trin dch v, ly mc tha mn nhu cu khch hng lm nh hng
pht trin.
Tiu chun ha ngun nhn lc, tng cng o to nng cao nng lc trnh ca cn b;
Coi ng dng cng ngh thng tin l yu t then cht, h tr mi hot ng pht trin kinh doanh;
Xy dng h thng cng ngh thng tin ng b, hin i, an ton, c tnh thng nht - tch hp - n nh cao.
Pht trin v thnh lp mi cc cng ty con theo nh hng cung cp y cc sn phm dch v ti chnh ra th trng;
M rng mng li kinh doanh, thnh lp mi chi nhnh, pht trin mnh mng li cc phng giao dch;
BO CO CA
HI NG QUN TR
Nhng nt ni bt ca kt qu hot ng v tnh hnh thc hin so vi
k hoch
Nm 2010 l mt nm tip tc c nhiu kh khn v thch thc i vi nn kinh t v h thng ngn hng. Tuy nhin, di s
lnh o ca ng, Chnh ph v trc tip ca Ngn hng Nh nc, vi s ch o st sao ca Hi ng Qun tr v Ban iu
hnh cng vi s quyt tm n lc phn u ca ton th cn b nhn vin ton h thng, VietinBank t c nhng kt qu
kinh doanh kh quan. Cc ch tiu kinh doanh ti chnh ca Ngn hng cao hn nhng nm trc.
Ch tiu
n v
K hoch
Thc hin
nh gi
Tng ti sn
T ng
292.500
367.712
Vt
Vn iu l
T ng 18.000 - 20.000
15.172
(*)
Ngun vn huy ng
T ng
265.000
339.699
Vt
20%
54%
T ng
204.000
234.204
25%
43.5%
T ng
4.000
4.598
Vt
T ng
3.000
3.414
Vt
18% - 19%
22,1%
Vt
1,53%
1,50%
(**)
T l n xu
< 2,5%
0,66%
H s an ton vn CAR
> 10%
8,02%
(***)
T l chia c tc
14%
17%
Vt
Vt
Lu :
(*) Tha thun bn vn c phn cho i tc IFC khng t tin nh d kin (Q4/2010) dn n vn iu l khng tng c nh k hoch. Ngy
10/3/2011, IFC hon tt th tc v chuyn 3.540,2 t VN gp vn ch s hu vo VietinBank nng vn iu l ca VietinBank ln 16.858.101
triu ng (Vn t c n thi im 10/3/2010 l 20.379.293 triu ng). Song song vi i tc IFC, VietinBank v ang tch cc thc y qu
trnh m phn vi NH Nova Scotia cng i tc t vn JP Morgan. n nay, hai bn c nhng tha thun s b v giao dch bn vn c phn v
d kin trong nm 2011 Bank of Nova Scotia s hon tt th tc v tr thnh c ng chin lc ca VietinBank.
(**) Nm 2010, tng ti sn ca VietinBank tng th trng tin t ti Vit Nam chu nhiu tc ng ca chnh sch, p lc lm pht v.v dn ti
s cnh tranh mnh v ngun vn. Tuy nhin, VietinBank c kt qu kh quan v cng tc huy ng vi tc tng trng t 54% so vi 2009.
10
367.712
T
NG
Cng tng trng vi ngun vn, cng tc s dng ngun cng c ch trng tp trung vo cc d n trng im, ngnh ngh c Chnh
ph khuyn khch to li ch kinh t cng nh x hi cao, c bit tp trung vn cho vay cc Chng trnh pht trin nng nghip nng thn v
xut khu, cho vay h tr cc doanh nghip va v nh v.v Theo Ngh quyt 18/NQ-CP v 02/NQ-CP ca Chnh ph. Do vy, t l ROA cha t
c nh k vng. Tuy nhin, li nhun trc thu ca VietinBank t 4.598 t ng (vt 15% so vi k hoch HC giao).
(***) H s an ton vn (CAR) cui nm 2010 l 8,02% cha p ng c quy nh mi ca Ngn hng Nh nc ti Thng t 13/TT-NHNN do tin
tng vn iu l t c ng nc ngoi cha t c nh k hoch. n ngy 10/3/2011, sau khi IFC hon tt th tc gp vn, h s CAR ca
VietinBank t mc > 9%.
n v: t VN
n v: t VN
5000
400.000
350.000
4000
300.000
250.000
3000
200.000
2000
150.000
100.000
1000
50.000
0
2007
Tng ti sn
2008
2009
2010
Vn huy ng
2007
2008
2009
2010
11
K hoch ti chnh
nm 2011 ca VietinBank
Ch tiu
% Tng trng so
n v
Mc tiu
Tng ti sn
T ng
441.000
20%
Vn iu l
T ng 20.000 - 25.000
32 - 65%
T ng
408.000
20%
T ng
419.000
20%
T ng
5.100
11%
16%
T l chia c tc
Mt s h s ti chnh
Li nhun sau thu trn vn ch s hu (ROE)
16% -18%
1,2%
T l an ton vn CAR
9%
N xu
di 3%
12
13
BO CO CA
BAN IU HNH
Mi trng hot ng nm 2010
Nm 2010, trong iu kin kinh t th gii cn nhiu kh khn sau khng hong ti chnh v suy thoi kinh t, nn kinh t Vit Nam
sm bc ra khi tnh trng suy gim, tng bc phc hi v tng trng kh nhanh. GDP c nc nm 2010 tng 6,78%, cao
hn k hoch ra l 6,5%. Tng kim ngch xut khu, gi tr sn xut cng nghip u tng trng mnh m, thu ngn sch vt
k hoch, u t pht trin c y mnh, gii ngn vn u t pht trin t hiu qu cao. Tuy nhin vn cn nhng yu t
bt li nh thin tai l lt lin tip xy ra, CPI, lm pht tng cao (11,75%), gi vng tng mnh v cao hn gi vng th gii, chnh
lch gia t gi chnh thc v t gi trn th trng t do qu rng l nhng bt n v m tc ng mnh n i sng ngi dn,
doanh nghip v c nn kinh t ni chung v ca ngnh ngn hng ni ring trong nm.
V mt li nhun
VietinBank thc hin vt mc k hoch vi 4.598 t ng li nhun trc thu, tng 36% so vi nm 2009. Cc ch s sinh li
vn mc hp l. C th, ROA VietinBank tip tc t 1,5% v ROE t 22,1% (cao hn cam kt vi c ng l khng thp hn 18%).
14
2010
2009
2008
2007
2006
22,1%
20,6%
15,7%
14,1%
11,3%
1,5%
1,54%
1,35%
1,01%
0,62%
4.598
T
NG
T l
1. Vn iu l u nm 2010
11.252.972.800.000
S tin (ng)
3.919.318.410.000
6,83%
768.486.030.000
28%
3.150.832.380.000
Vn iu l ti ngy 31/12/2010
15.172.291.210.000
C tc li nhun chia cho thnh vin gp vn: Ngy 03 thng 01 nm 2011, HQT Ngn hng TMCP Cng thng Vit Nam
c Ngh quyt s 001/NQ-HQT-NHCT44 v vic tm ng c tc nm 2010 cho c ng vi t l 13,47%/mnh gi (tng
ng 17% tnh theo thi gian thc t ca Vn iu l trong nm 2010).
15
Hot ng tn dng
Huy ng vn v s dng vn
Huy ng vn
nghip chim 31% tng ngun vn. Ngoi ra, NHCT pht hnh
Cho vay v u t
31%
29%
Ngn hn
26%
19%
Trung hn
19%
Thng nghip
12%
Di hn
16%
Xy dng
12%
5%
c ngoi 2%
1%
16
8%
6%
28%
Cng ty c phn
12%
Cng ty TNHH
60%
C nhn
DN nh nc
31%
26%
Hot ng dch v ti h
19%
Thng nghip
16%
Xy dng
5%
DN c vn u t nc ngoi 2%
DN t nhn
1%
Cc hot ng phc v c
4%
2%
Khch sn v nh hng
2%
Khch sn v nh hng
58%
Song phng
17%
Ni b
12%
2%
11%
35%
35%
3%
vn ngoi t.
17
Dch v kiu hi
Vit Nam.
Cng tc t chc cn b, o to v nghin cu khoa hc
1200
1000
900
600
404
400
200
0
180
2003
450
230
2004
920
750
800
2006
2007
2008
2009
2010
ri ro
18
19
y mnh tin trin khai cc d n nng cp cng ngh thng tin v hin i ha ngn hng
Trong nm 2011, VietinBank s tip tc y mnh tin trin khai cc d n nng cp cng ngh thng tin: chun b u
thu mua sm h thng corebanking mi, h thng lp gia v.v chun ho d liu v hon thin cc module hin i ha
theo ng tin t ra nhm cung cp cc cng c cn thit gip nng cao nng lc qun tr iu hnh v nng lc cnh
tranh ca VietinBank.
20
21
22
THNG TIN C NG V
QUN TR CNG TY
HI NG QUN TR
BAN KIM SOT
HOT NG CA HI NG QUN TR, BAN IU HNH V CC Y BAN GIP VIC
HI NG QUN TR
T L S HU C PHN V NHNG THAY I TRONG T L NM GI C PHN CA
THNH VIN HI NG QUN TR
CC D LIU THNG K V C NG/ THNH VIN GP VN
CC THNG TIN KHC
23
HI NG QUN TR
24
3 y vin HQT
B PHM TH HONG TM
Qu trnh cng tc :
11/1980 - 11/1989 : Cn b V Kinh t K hoch
Qu trnh cng tc :
25
HI NG QUN TR
4 y vin HQT
5 y vin HQT
B TH THY
B NGUYN HNG VN
Qu trnh cng tc :
Qu trnh cng tc :
Vit Nam
26
Cng thng
07/1995 - 03/2003 : Ph phng Cn i Tng hp NHCT
03/2003 - 03/2006 : Trng phng K hoch Tng hp & u
t NHCT Vit Nam
03/2006 - 08/2008 : Trng phng K hoch Tng hp & H
tr ALCO
09/2008 - 06/2009 : y vin HQT - NHCT Vit Nam
07/2009 n nay : y vin HQT - Ngn hng TMCP Cng
thng Vit Nam
6 y vin HQT
7 y vin HQT
Qu trnh cng tc :
Qu trnh cng tc :
Nm 1982
: Ph b th - B th on c s NHCT Ba nh
1989 - 1991
: ng y vin - ng b NHCT Ba nh
Nm 1993
Ngn hng
12/1990 - 01/1993 : Thc tp sinh ti Lin X
02/1993 - 03/1993 : Cn b Phng Thng tin phng nga
ri ro - V Tn dng NHNNVN
04/1993 - 11/1994 : Ph trng phng - Phng Thng tin
phng nga ri ro - V tn dng NHNNVN
12/1994 - 04/1998 : Trng phng Phng Thm nh d n
V Tn dng NHNNVN
04/1998 n nay : Ph V trng V Tn dng NHNNVN
07/2009 n nay : y vin HQT Ngn hng TMCP Cng
thng Vit Nam
27
B TRN TH L NGA
B PHAN TH QU
B PHM TH THM
Chng Dng
Khu vc Ba nh
3. B PHM TH THM - y vin Ban Kim sot
Trnh chuyn mn : Thc s chuyn ngnh
Qu trnh cng tc :
28
29
Tng s vn u t
ch s hu
C ng Nh nc
T l
Gi tr
(%)
Tng
T l
Gi tr
(%)
(%)
14.960.884.840.000
98,61
211.406.370.000
1,39
15.172.291.210.000
100
13.538.084.790.000
89,23
13.538.084.790.000
89,23
1.057.883.530.000
6,97
211.406.370.000
1,39
1.269.289.900.000
8,36
364.916.520.000
2,41
C ng ln s hu t 5%
tr ln
C ng s hu t 1 n
di 5%
Cng on Cng ty
T l
Gi tr
C ng sng lp
C ng s hu di 1 %
C ng nc ngoi
C phiu qu
2,41
Tn c nhn/T chc
C ng Nh nc
Tng s c phn
s hu
1.353.808.479
S c phn b
hn ch chuyn Thi gian b hn ch chuyn nhng
nhng
36.491.652
Nh u t chin lc
29.175.616
20.324.580
S c phn
T l s hu
1.353.808.479
89,23%
606.895.329
40%
455.171.497
30%
291.741.653
19,23%
a ch
Trong :
30
Mua
Bn
8.870
Th lao, cc khon li ch khc v chi ph cho Ch tch, thnh vin HQT, Ban Kim sot
Theo Quy nh ti iu l t chc v hot ng VietinBank v Quy ch t chc v hot ng ni b.
S lng thnh vin HQT, Ban iu hnh, Ban Kim sot c chng ch v qun tr cng ty
Tt c u qua lp o to v qun tr doanh nghip.
31
on
32
kt ng lng
M ca tng lai
T CHC NHN S
S T CHC CA VIETINBANK
BAN IU HNH
THAY I TNG GIM C IU HNH TRONG NM
THAY I THNH VIN HI NG QUN TR, BAN KIM SOT, BAN IU HNH
QUYN LI CA BAN IU HNH: TIN LNG, THNG V CC QUYN LI KHC
CHNH SCH I VI NGI LAO NG
33
C CU T CHC
I HI NG C NG
B my
kim ton
HI NG QUN TR
TNG GIM C
CC PH TNG GIM C
V K TON TRNG
Khi Dch v
Khi Qun l ri ro
Phng Dch v
Ngn hng in t
Phng Qun l ri ro
tn dng, u t
Phng Ch tn dng v
u t
Phng Dch v
kiu hi
Phng u t
34
Phng Qun l ri ro
th trng v tc nghip
Phng Qun l
n c vn
Khi H tr
Phng K hoch
v h tr ALCO
Phng Qun l
ti chnh
Phng Qun l
chi nhnh v thng tin
Phng Ch k ton
Phng Php ch
Phng Xy dng
v Qun l ISO
Phng T chc Cn b
& o to
Phng Qun l
lao ng - Tin lng
Vn phng
Phng Qun tr
Ban thi ua
Phng Qun l u t XDCB
& mua sm ti sn
Ghi ch :
Quan h gim st
Cc cng ty con,
cng ty lin kt
Ban th k HQT
Ban thng tin TT
Cc u ban
U ban qun l ri ro
U ban nhn s, tin lng, khen thng
U ban chnh sch
Hi ng nh ch
Ti chnh
Hi ng
tn dng
S Giao dch
U ban qun l ti sn n, c
U ban nghin cu chin lc pht trin cng ngh
Chi nhnh
Phng giao dch loi I
Vn phng
i din
n v
s nghip
VP i din
trong nc
Trung tm th
VP i din
nc ngoi
35
BAN IU HNH
PHM XUN LP
1 ng
y vin HQT kim Tng Gim c
Trnh chuyn mn: Tin s Kinh t
Qu trnh cng tc:
11/1980 - 11/1989 : Cn b V Kinh t K hoch NHNN Vit Nam
11/1989 - 01/1992 : Trng phng Kinh t K hoch - NHNN Vit Nam
02/1992 - 03/1993 : Chuyn vin phng Tn dng NHCT Vit Nam
04/1993 - 03/1994 : Trng phng Cn i NHCT Vit Nam
03/1994 - 04/1996 : Gim c iu hnh Hi s chnh NHCT Vit Nam
05/1996 - 12/1996 : Ph Gim c NHCT khu vc Chng Dng
01/1997 - 09/1999 : Gim c NHCT Ba nh
10/1999 - 10/2007 : Ph Tng Gim c NHCT Vit Nam
11/2007 - 06/2009 : y vin HQT NHCT Vit Nam
Tng Gim c NHCT Vit Nam
07/2009 n nay : y vin HQT kim TG Ngn hng TMCP
Cng thng Vit Nam
36
2 Ph Tng Gim c
3 Ph Tng Gim c
ng NGUYN VN DU
Qu trnh cng tc :
04/1984 - 03/1987 : Cn b Tn dng Ngn hng
Qu trnh cng tc :
03/1986 - 07/1987 : Cn b Phng K ton ti chnh NHNN
Thng ng a
01/1993 - 01/1997 : Ph phng, Trng phng K ton
ng a
03/1991 - 03/1995 : Cn b Phng Kinh t i ngoi NHCT
Vit Nam
04/1995 - 06/1995 : Ph trng Phng Kinh t i ngoi
ng a
02/1999 - 09/1999 : Gim c Ngn hng Cng Thng
ng a
10/1999 - 03/2003 : Gim c Ngn hng Cng Thng Ba nh
04/2003 - 06/2009 : Ph Tng Gim c NHCT Vit Nam
07/2009 n nay : Ph Tng Gim c Ngn hng TMCP
37
BAN IU HNH
B BI NH
4 Ph Tng Gim c
5 Ph Tng Gim c
Qu trnh cng tc :
11/1984 - 04/1990 : Cn b Ngn hng Hai B Trng
Vit Nam
02/1994 - 02/1995 : Ph trng phng Thng tin in ton
dch II NHCT
phng i din
38
ng L C TH
ng V MINH TUN
7 Ph Tng Gim c
6 Ph Tng Gim c
Trnh chuyn mn : Tin s kinh t
Qu trnh cng tc :
11/1991 - 12/1992 : Cn b phng K ton Chi nhnh NHCT
tnh Vnh Ph
nhnh TP H Ch Minh
08/2001 - 09/2005 : Trng phng K ton ti chnh NHCT
39
BAN IU HNH
ng NGUYN VN THNH
8 Ph Tng Gim c
ng NGUYN VN CHUNG
9 K ton trng
Qu trnh cng tc :
Qu trnh cng tc :
Th x Hng Gai
t H Sn Bnh
40
Thay i thnh vin Hi ng Qun tr, Ban Kim sot, Ban iu hnh
Thnh vin HQT:
Khng c g thay i.
Thnh vin Ban iu hnh:
01 Ph TG v hu:
Ngy 10/3/2010, Ngn hng Nh nc Vit Nam ban hnh Quyt nh s 458/Q-NHNN v vic b Nguyn Phng Ly,
Ph Tng Gim c Ngn hng TMCP Cng thng Vit Nam c ngh hng ch hu tr.
41
Tn cng ty
Lnh vc hot ng
% s hu ca VietinBank
100
Qun l ti sn
100
100
Qun l qu
Th trng vn
100
100
76
42
1.572
43
Cng ty C phn Chng khon Ngn hng Cng thng Vit Nam tin thn l Cng ty TNHH Chng khon Ngn hng
Cng thng Vit Nam c thnh lp theo Quyt nh s 126/Q-HQT-NHCT1 ngy 01/09/2000 ca HQT Ngn hng
Cng thng Vit Nam, hot ng kinh doanh trong lnh vc chng khon v cung cp cc dch v t vn ti chnh. K
t ngy 01/07/2009, Cng ty TNHH Chng khon Ngn hng Cng thng Vit Nam chnh thc chuyn i m hnh hot
ng sang Cng ty C phn Chng khon Ngn hng Cng thng Vit Nam theo giy php thnh lp v hot ng s
12/GPC-UBCK ngy 29/01/2011 do y ban Chng khon Nh nc cp.
Vi s vn iu l hin nay l 789,934 t ng v c s h tr tch cc ca mng li kinh doanh tri rng ton quc ca
Ngn hng Cng thng Vit Nam, Cng ty Chng khon Cng thng lun st cnh, h tr khch hng trong cc hot
ng trn th trng chng khon v khng ngng xy dng mi quan h lu di vi khch hng bng cch cung cp cc
dch v cht lng cao, kp thi p ng nhu cu ca khch hng. Cng ty thc hin IPO thnh cng chnh thc nim yt c
phiu trn sn HNX vo ngy 31/7/2009.
Ti thi im 31/12/2010, VietinBank Sc t 195,59 t ng doanh thu, 28,4 t ng li nhun trc thu v 21,64 t ng li
nhun sau thu (bng 1/3 so vi nm 2009). EPS nm 2010 t 274 ng/CP.
Cng ty Cho thu Ti chnh Ngn hng TMCP Cng Thng Vit Nam c thnh lp theo Quyt nh s 53/1998/
Q-NHNN5 ngy 26/01/1998 ca Thng c Ngn hng Nh nc Vit Nam, hot ng theo m hnh Cng ty trch nhim
hu hn mt thnh vin. Cng ty c Ch s hu l Ngn hng TMCP Cng Thng Vit Nam cp 100% vn iu l, hin
nay l 500 t ng.
Ti thi im 31/12/2010 tng ngun vn ca Cng ty t 1.596 t ng, tng 30% so vi nm 2009; tng d n u t v
cho thu ti chnh l 1.393 t ng, tng 14% so vi nm 2009. Trong d n xu (nhm 3, 4 v 5) l 7,8 t ng, chim t
trng 0,56% tng d n; Thu nhp l 208,7 t ng, tng 55% so vi nm 2009; Li nhun trc thu l 81,9 t ng, tng
54% so vi nm 2009; Li nhun sau thu l 61,4 t ng, tng 40% so vi nm 2009; Cc h s hiu qu kinh doanh ROA t
5,21% v ROE t 8,32%.
Cng ty TNHH MTV Bao him Ngn hang TMCP Cng thng Vit Nam ra i trn c s chin lc thnh lp Tp on ti
chnh mang thng hiu VietinBank, tin thn la Cng ty TNHH Lin doanh Bao him Chu A Ngn hang Cng thng Vit
Nam va tr thanh Cng ty 100% vn Ngn hang TMCP Cng thng Vit Nam vi tn goi Bao Ngn t 17/12/2008.
Ti thi im 31/12/2010 Tng ti sn c ca Cng ty l 529 t ng, tng 16% so vi nm 2009. Tng doanh thu phi bao
him nm 2010 la 145,9 t ng; tng trng 85,45% so vi nm 2009. Li nhun rng sau thu nm 2010 l 27,6 t ng;
Vn iu l ca Cng ty do VietinBank cp 100% l 300 t ng.
44
V c bn n nay Cng ty hon thnh nhim v ban u khi thnh lp l tip nhn v x l ti sn c to n tuyn
giao ti v n EPCO Minh Phng.
Trong nm 2010, Cng ty hon thnh vic chuyn i m hnh hot ng sang hot ng theo hnh thc Cng ty TNHH
MTV, vi vn iu l do VietinBank cp 100% l 30 t ng. Cng ty bt u trin khai hot ng kinh doanh mi theo
ng k l dch v thm nh gi ti sn bo m p dng trong ni b h thng VietinBank, trin khai th im hot ng
mua bn n.
Ngn hng Indovina l Ngn hng lin doanh gia VietinBank v Ngn hng Cathay United (i Loan), trong mi bn nm
gi 50% vn iu l ca lin doanh.
Vn iu l: Nm 2010 tng 40 triu USD so vi nm 2009, t 165 triu USD, tng ng 3.124 t ng. Trong
VietinBank gp nguyn t l 82,5 triu USD, hch ton l 1.392 t ng.
Ti thi im 31/12/2010, tng ti sn c ca Ngn hng Indovina l 20.847 t ng, tng hn 80% so vi u nm; Li
nhun sau thu nm 2010 t 256 t ng, tng 25% so vi nm 2009.
Ngoi hot ng gp vn, VietinBank cn thc hin u t tri phiu do Ngn hng Indovina pht hnh vi tng gi tr
theo mnh gi l 1.250 t ng.
45
Gi tr vng
bn
Trng tn cng thi gian
46
BO CO TI CHNH
BO CO TI CHNH C KIM TON
BO CO KIM TON C LP
BNG CN I K TON HP NHT
BO CO KT QU HOT NG KINH DOANH HP NHT
BO CO LI NHUN CHA PHN PHI HP NHT
BO CO LU CHUYN TIN T HP NHT
THUYT MINH CC BO CO TI CHNH HP NHT
47
BO CO KIM TON C LP
Knh gi:
Hi ng Qun tr
Ngn hng TMCP Cng thng Vit Nam
Chng ti kim ton bng cn i k ton hp nht ca Ngn hng TMCP Cng thng Vit Nam (Ngn hng) v cc cng
ty con ti ngy 31 thng 12 nm 2010, bo co kt qu hot ng kinh doanh hp nht, bo co lu chuyn tin t hp nht cho
nm ti chnh kt thc cng ngy v cc thuyt minh i km nh c trnh by t trang 5 n trang 81 (cc bo co ti chnh
hp nht). Vic lp cc bo co ti chnh hp nht ny thuc trch nhim ca Ban iu hnh ca Ngn hng. Trch nhim ca
chng ti l a ra kin v cc bo co ti chnh hp nht ny da trn kt qu kim ton ca chng ti.
C s kin Kim ton
Chng ti tin hnh kim ton theo cc quy nh ca Chun mc Kim ton Vit Nam v Quc t c p dng ti Vit Nam.
Cc chun mc ny yu cu chng ti phi lp k hoch v thc hin vic kim ton t c mc tin cy hp l v vic cc
bo co ti chnh hp nht khng c cc sai st trng yu. Vic kim ton bao gm vic kim tra theo phng php chn mu,
cc bng chng v s liu v cc thuyt minh trn cc bo co ti chnh hp nht. Vic kim ton cng bao gm vic nh gi
cc nguyn tc k ton c p dng v cc c tnh quan trng ca Ban Tng Gim c/Ban iu hnh cng nh nh gi
vic trnh by tng th cc bo co ti chnh hp nht. Chng ti tin tng rng cng vic kim ton ca chng ti cung cp c
s hp l cho kin kim ton.
kin Kim ton
Theo kin ca chng ti, cc bo co ti chnh hp nht km theo ca Ngn hng v cc cng ty con, xt trn cc kha cnh
trng yu, phn nh trung thc v hp l tnh hnh ti chnh ca Ngn hng v cc cng ty con vo ngy 31 thng 12 nm 2010
v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh kt thc cng ngy theo cc Chun mc K
ton v H thng K ton cc T chc Tn dng Vit Nam v tun th theo cc quy nh ca Ngn hng Nh nc Vit Nam.
Trn nh Cng
V Xun Minh
Tng Gim c
S ng k: 0135/KTV
S ng k: 0923/KTV
48
Thuyt minh
31/12/2010
31/12/2009
(triu ng)
(triu ng)
TI SN
Tin mt, vng bc, qu
2.813.948
2.204.060
5.036.794
5.368.942
50.960.782
24.045.152
5.1
46.680.157
22.499.128
5.2
4.290.000
1.546.024
(9.375)
224.203
299.033
230.761
302.427
(6.558)
(3.394)
19.242
75.228
231.434.907
161.619.376
234.204.809
163.170.485
(2.769.902)
(1.551.109)
10
61.585.378
38.977.048
Chng khon u t
10.1
55.645.824
33.864.198
10.2
6.208.700
5.112.850
10.3
(269.146)
11
2.092.756
1.463.756
Gp vn, u t di hn
Vn gp lin doanh
11.1
1.782.208
1.294.150
u t vo cng ty lin kt
11.2
3.160
u t gp vn di hn khc
11.3
310.548
166.446
D phng gim gi u t di hn
12
3.297.645
3.297.530
12.1
2.206.346
1.775.244
4.596.080
3.699.517
(2.389.734)
(1.924.273)
587
587
(587)
(587)
1.091.299
1.522.286
Ti sn c nh
Ti sn c nh hu hnh
Nguyn gi ti sn c nh
Hao mn ti sn c nh
Ti sn c nh thu ti chnh
Nguyn gi ti sn c nh
Hao mn ti sn c nh
Ti sn c nh v hnh
Nguyn gi ti sn c nh
1.279.523
1.756.616
Hao mn ti sn c nh
(188.224)
(234.330)
12.2
49
31/12/2010
31/12/2009
(triu ng)
(triu ng)
Bt ng sn u t
Nguyn gi bt ng sn u t
Hao mn bt ng sn u t
10.246.536
6.435.083
4.886.335
2.698.803
Thuyt minh
Ti sn c khc
13.1
941.978
500.398
13.2
1.402.858
1.513.906
Mua sm v sa cha ln ti sn c nh
602.025
478.757
21.2
44.458
Ti sn C khc
13.3
2.418.058
1.198.761
14
15.427
17.242
(4.718)
367.712.191
243.785.208
Trong : Li th thng mi
TNG TI SN
50
13
Thuyt minh
31/12/2010
31/12/2009
(triu ng)
(triu ng)
N PHI TR
Cc khon n Chnh ph v NHNN
15
43.220.678
13.718.689
16
35.096.726
15.012.157
16.1
26.188.144
9.797.640
16.2
8.908.582
5.214.517
17
205.918.705
148.374.599
220.091
18
44.734.885
34.525.002
19
10.728.283
8.585.257
Cc khon n khc
20
9.640.638
10.572.100
3.560.011
1.740.761
130
20.1
5.489.655
8.605.229
590.842
226.110
349.339.915
231.007.895
18.170.363
12.572.078
15.172.291
11.252.973
89.778
88.344
D phng ri ro khc
TNG N PHI TR
VN CH S HU
Vn v cc qu
22
Vn ca TCTD
Vn iu l
Vn u t XDCB
Thng d vn c phn
C phiu qu
C phiu u i
Vn khc
Qu ca TCTD
571.897
335.750
118.766
58.735
Chnh lch nh gi li ti sn
2.217.631
836.276
201.913
205.235
367.712.191
243.785.208
Li ch ca c ng thiu s
TNG N PHI TR, VN CH S HU V LI CH C NG
THIU S
22
51
31/12/2009
(triu ng)
(triu ng)
49.899
32.443
21.790.267
15.073.505
Bo lnh khc
14.776.573
11.756.319
Cam kt khc
36.616.739
26.862.267
Thuyt minh
Ngha v n tim n
38
Bo lnh vay vn
Cc cam kt a ra (*)
38
(*) y l cc cam kt v iu kin. Cc cam kt cho vay c iu kin khng bao gm trong khon mc ny.
Ngi lp
Ngi ph duyt
Ngi ph duyt
ng H Quang V
ng Nguyn Vn Chung
ng Nguyn Vn Du
K ton Trng
Ph Tng Gim c
52
Thuyt minh
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
25
31.919.188
10.017.148
26
(19.830.186)
(5.566.398)
12.089.002
4.450.750
27
1.769.499
494.361
27
(333.393)
(106.798)
27
1.436.106
387.563
28
158.444
(48.215)
29
(38.591)
65.596
30
(260.177)
14.246
1.340.664
501.130
(70.266)
(29.415)
31
1.270.398
471.715
32
164.220
86.661
14.819.402
5.428.316
(4.140.982)
(1.793.512)
(643.727)
(289.496)
(2.412.428)
(1.080.544)
(7.197.137)
(3.163.552)
7.622.265
2.264.764
(2.650.120)
(776.326)
5.2
(9.375)
(364.732)
189.851
4.598.038
1.678.289
33
CHI PH HOT NG
Li nhun thun t hot ng kinh doanh trc chi ph d
phng ri ro tn dng
Chi ph d phng ri ro cho cc khon cho vay khch hng
Chi ph d phng ri ro cho cc khon cho vay cc TCTD
(Chi ph)/hon nhp d phng ri ro cho cc cam kt ngoi bng
TNG LI NHUN TRC THU
Chi ph thu TNDN hin hnh
21.2
(1.139.103)
(438.464)
21.1
(44.588)
44.458
(1.183.691)
(394.006)
53
Thuyt minh
23
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
3.414.347
1.284.283
8.869
10.739
3.405.478
1.273.544
2.055
1.060
Ngi lp
Ngi ph duyt
Ngi ph duyt
ng H Quang V
ng Nguyn Vn Chung
ng Nguyn Vn Du
K ton Trng
Ph Tng Gim c
54
T 01/01/2010
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
836.276
3.405.478
1.273.544
4.241.754
1.273.544
Thuyt minh
22
(1.241.851)
(437.088)
22
(14.881)
22
(768.486)
Cc khon khc
22
1.095
(180)
2.217.631
836.276
Ngi lp
Ngi ph duyt
Ngi ph duyt
ng H Quang V
ng Nguyn Vn Chung
ng Nguyn Vn Du
K ton Trng
Ph Tng Gim c
55
Thuyt
minh
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
29.428.470
10.062.947
(18.010.936)
(6.283.676)
1.436.106
387.563
254.067
129.618
(298.768)
79.842
71.993
2.555
1.193.854
465.629
(7.185.708)
(2.198.081)
(1.096.772)
(284.592)
5.792.306
2.361.805
(99.379.662)
(25.058.312)
(4.368.511)
1.745.045
(22.489.477)
(3.233.709)
55.986
(75.228)
31
21
(71.034.324)
(24.940.061)
(1.543.336)
1.445.641
118.393.078
23.455.946
29.501.989
12.329.520
20.084.569
8.135.734
57.544.106
9.116.924
2.143.026
4.723.846
10.209.883
(7.667.150)
(220.091)
(96.380)
(859.560)
(2.985.210)
(10.844)
(101.338)
24.805.772
759.439
(1.874.657)
(1.118.537)
23.720
6.667
Mua sm bt ng sn u t
Chi t cc qu ca TCTD
Lu chuyn tin thun t hot ng kinh doanh
LU CHUYN TIN T HOT NG U T
Mua sm ti sn c nh
56
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
(578.125)
(223.412)
3.160
126.193
5.071
(2.299.709)
(1.330.211)
339.393
(11.172)
328.221
22.834.234
(570.772)
30.326.319
30.897.091
53.160.553
30.326.319
Thuyt
minh
Tin chi u t, gp vn vo cc n v khc
11
34
Ngi lp
Ngi ph duyt
Ngi ph duyt
ng H Quang V
ng Nguyn Vn Chung
ng Nguyn Vn Du
K ton Trng
Ph Tng Gim c
57
Thnh lp v Hot ng
Ngn hng c thnh lp vo u ngy 03 thng 07 nm 2009 theo Giy php Thnh lp v Hot ng s 142/GP-NHNN ngy
03 thng 07 nm 2009 ca Ngn hng Nh nc v Giy Chng nhn ng k kinh doanh s 0103038874 ngy 03 thng 07 nm
2009 ca S K hoch v u t H Ni. Trong nm 2010 Ngn hng pht hnh c phiu tng vn thnh cng v S K hoch
v u t H Ni cp Giy Chng nhn ng k kinh doanh s 0100111948 thay th Giy Chng nhn ng k kinh doanh s
0103038874 cho Ngn hng TMCP Cng Thng Vit Nam vo ngy 20 thng 10 nm 2010.
Ngn hng c thnh lp trn c s thc hin c phn ha Ngn hng Cng thng Vit Nam, mt ngn hng thng mi Nh
nc c thnh lp theo Quyt nh s 402/CT ngy 14 thng 11 nm 1990 ca Ch tch Hi ng B trng v c Thng
c Ngn hng Nh nc k Quyt nh s 285/Q-NH5 ngy 21 thng 09 nm 1996 thnh lp li theo m hnh tng cng ty
Nh nc. Ngy 25 thng 12 nm 2008, Ngn hng Cng thng Vit Nam thc hin thnh cng vic cho bn c phn ln
u ra cng chng.
Hot ng chnh ca Ngn hng l thc hin cc giao dch ngn hng bao gm huy ng v nhn tin gi ngn hn, trung hn
v di hn t cc t chc v c nhn; cho vay ngn hn, trung hn v di hn i vi cc t chc v c nhn trn c s tnh cht v
kh nng ngun vn ca Ngn hng; thc hin cc giao dch ngoi t, cc dch v ti tr thng mi quc t, chit khu thng
phiu, tri phiu v cc giy t c gi khc, v cc dch v ngn hng khc c Ngn hng Nh nc Vit Nam (c gi tt l
NHNN) cho php.
Vn iu l
Vn iu l ca Ngn hng theo Giy php Thnh lp v Hot ng s 142/GP-NHNN ngy 03 thng 07 nm 2009 l 11.252.973
triu ng, trong phn vn Nh nc l 10.040.855 triu ng v vn ca nh u t bn ngoi thng qua t pht hnh c
phiu ln u l 1.212.118 triu ng.
Ngy 19 thng 05 nm 2010, phng n tng vn t 1 nm 2010 ca Ngn hng c Ngn hng Nh nc chp thun ti
vn bn s 3679/NHNN-TTGSNH v ngy 24 thng 08 nm 2010, Ch tch y ban Chng khon Nh nc c Quyt nh cp
giy chng nhn cho ng k cho bn c phiu ra cng chng s 651/UBCK-GCN cho Ngn hng.
Ngy 18 thng 10 nm 2010, Ngn hng hon tt t pht hnh vi tng s c phiu thc t pht hnh thm l 391.931.841
n v, trong s c phiu tr c tc l 76.848.603 n v v s c phiu bn cho c ng l 315.083.238 n v. Theo , ti
ngy 31 thng 12 nm 2010, s vn iu l ca Ngn hng l 15.172.291 triu ng.
58
Chc v
Ngy b nhim
Ch tch HQT
ng Phm Xun Lp
B Phm Th Hong Tm
y vin HQT
B Th Thy
y vin HQT
y vin HQT
B Nguyn Hng Vn
y vin HQT
y vin HQT
Chc v
Ngy b nhim
B Trn Th L Nga
Trng ban
B Phm Th Thm
Thnh vin
B Phan Th Qu
Thnh vin
Chc v
Ngy b nhim
ng Phm Xun Lp
Tng Gim c
ng Nguyn Vn Thnh
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
B Bi Nh
Ph Tng Gim c
ng Nguyn Vn Du
Ph Tng Gim c
ng L c Th
Ph Tng Gim c
ng V Minh Tun
Ph Tng Gim c
B Nguyn Phng Ly
Ph Tng Gim c
ng Nguyn Vn Chung
K ton Trng
59
Cng ty con
Ti ngy 31 thng 12 nm 2010, Ngn hng c 6 cng ty con nh sau:
STT Tn Cng ty
4
5
6
Quyt nh Thnh lp s
0101047075/GP ca S K hoch v
u t H Ni cp ngy 10/03/2010
0302077030/GP ca S K hoch
v u t H Ch Minh cp ngy
20/07/2010
2009 ca B ti chnh
0105011873/GP ca S K hoch v
Lnh vc Hot ng
chnh
T l %
s hu
ca NH
100%
Th trng vn
76%
Qun l ti sn
100%
100%
100%
100%
Nhn vin
Tng s cn b cng nhn vin ca Ngn hng vo ngy 31 thng 12 nm 2010 l 17.243 ngi (ti ngy 31 thng 12 nm 2009:
17.758 ngi).
60
Quyt nh s 149/2001/Q-BTC ngy 31 thng 12 nm 2001 v vic ban hnh v cng b 4 chun mc k ton Vit Nam (t 1)
Quyt nh s 165/2002/Q-BTC ngy 31 thng 12 nm 2002 v vic ban hnh v cng b 6 chun mc k ton Vit Nam (t 2)
Quyt nh s 234/2003/Q-BTC ngy 30 thng 12 nm 2003 v vic ban hnh v cng b 6 chun mc k ton Vit Nam (t 3)
Quyt nh s 12/2005/Q-BTC ngy 15 thng 02 nm 2005 v vic ban hnh v cng b 6 chun mc k ton Vit Nam (t 4)
Quyt nh s 100/2005/Q-BTC ngy 28 thng 12 nm 2005 v vic ban hnh v cng b 4 chun mc k ton Vit Nam (t 5)
Cc bo co ti chnh hp nht km theo c lp trn c s tun th cc nguyn tc v thng l k ton c chp nhn ti Vit
Nam. Bng cn i k ton hp nht, bo co kt qu hot ng kinh doanh hp nht, bo co li nhun cha phn phi hp
nht, bo co lu chuyn tin t hp nht v cc thuyt minh i km cng nh vic s dng cc bo co ny khng dnh cho
nhng ai khng thng hiu cc thng l, th tc v nguyn tc k ton Vit Nam v hn na, nhng bo co ny khng c lp
nhm th hin tnh hnh ti chnh v kt qu hot ng kinh doanh v lu chuyn tin t ca Ngn hng theo nhng nguyn tc
v thng l k ton c chp nhn rng ri cc quc gia v th ch bn ngoi Vit Nam.
Cc Chun mc ban hnh nhng cha c hiu lc
Thng t 210/2009/TT-BTC hng dn p dng Chun mc Bo co Ti chnh Quc t v trnh by bo co ti chnh v thuyt minh
thng tin i vi cng c ti chnh Vit Nam:
Ngy 06 thng 11 nm 2009, B Ti chnh ban hnh Thng t 210/2009/TT-BTC hng dn p dng Chun mc Bo co Ti
chnh Quc t v trnh by bo co ti chnh v thuyt minh thng tin i vi cng c ti chnh. Thng t ny quy nh v vic
thuyt minh thm thng tin v nh hng n vic trnh by cc cng c ti chnh trn cc bo co ti chnh. Hng dn ny s
c hiu lc cho cc nm ti chnh bt u t hoc sau ngy 01 thng 01 nm 2011.
2.3 Nm ti chnh
K ti chnh u tin ca Ngn hng vi t cch l ngn hng thng mi c phn bt u t ngy 03 thng 07 nm 2009 n
ngy 31 thng 12 nm 2009.
Nm ti chnh tip theo ca Ngn hng bt u vo ngy 01 thng 01 v kt thc vo ngy 31 thng 12.
61
i vi cc khon c tc bng c phiu v c phiu thng, Ngn hng khng ghi nhn doanh thu theo mnh gi m ch
cp nht s lng c phiu.
Qu khen thng phc li c chuyn sang hch ton nhm ti khon phi tr thay v theo di trn nhm ti khon vn
ch s hu.
Ngoi ra, trong nm Ngn hng cng thc hin p dng Thng t 203/2009/TT-BTC ngy 20 thng 10 nm 2009 v hng dn
ch qun l, s dng v trch khu hao ti sn c nh c hiu lc t ngy 01 thng 01 nm 2010, theo , khon tin thu t
tr trc ti Khu th Nam Thng Long c phn loi li t ti sn c nh v hnh sang Chi ph tr trc v thc hin phn b
vo chi ph hot ng kinh doanh theo thi hn thu.
Do Thng t 244/2009/TT-BTC v Thng t 203/2009/TT-BTC khng yu cu p dng hi t, cc s liu so snh ti ngy 31 thng
12 nm 2009 v nm ti chnh kt thc cng ngy khng bao gm cc iu chnh nu trn.
2.7 Cn tr
Ti sn v cng n bo co ti chnh c cn tr v th hin gi tr rng trn bng cn i k ton hp nht ch khi Ngn hng
hoc cng ty con c quyn hp php thc hin vic cn tr v Ngn hng hoc cng ty con d nh thanh ton ti sn v
cng n theo gi tr rng, hoc vic tt ton ti sn v cng n xy ra ng thi.
62
T l d phng c th
N tiu chun
0%
N cn ch
5%
N di tiu chun
20%
N nghi ng
50%
N c kh nng mt vn
100%
Theo Quyt nh 493/2005/Q-NHNN, cc khon n s c thc hin phn loi vo thi im cui mi qu cho ba qu u nm
v vo ngy 30 thng 11 cho qu bn trong nm ti chnh.
Theo Quyt nh 493/2005/Q-NHNN, d phng chung c trch lp d phng cho nhng tn tht cha c xc nh c
trong qu trnh phn loi n v trch lp d phng c th v trong cc trng hp kh khn v ti chnh ca cc t chc tn dng
khi cht lng cc khon n suy gim. Theo , trong vng 5 nm k t thng 05 nm 2005, Ngn hng phi thc hin trch lp
v duy tr d phng chung bng 0,75% tng gi tr cc khon n, cc khon bo lnh, chp nhn thanh ton v cam kt cho vay
khng hy ngang v iu kin v c thi im thc hin c th c phn loi t nhm 1 n nhm 4.
63
64
2.15 Cc hp ng mua li v bn li
Nhng chng khon c bn ng thi c cam kt s mua li vo mt thi im nht nh trong tng lai vn c ghi
nhn trn bo co ti chnh hp nht. Khon tin nhn c theo tha thun ny c ghi nhn nh mt khon cng n trn
bng cn i k ton hp nht v phn chnh lch gia gi bn v gi mua c phn b theo phng php ng thng theo
li sut trn hp ng vo bo co kt qu hot ng kinh doanh hp nht trong sut thi gian hiu lc ca hp ng.
Nhng chng khon c mua ng thi c cam kt s bn li vo mt thi im nht nh trong tng lai khng c ghi
nhn trn bo co ti chnh. Khon tin thanh ton theo tha thun ny c ghi nhn nh mt ti sn trn bng cn i k ton
hp nht v phn chnh lch gia gi bn v gi mua c phn b theo phng php ng thng theo li sut trn hp ng
vo bo co kt qu hot ng kinh doanh hp nht trong sut thi gian hiu lc ca hp ng.
65
2.18 u t gp vn di hn khc
Cc khon u t gp vn di hn khc th hin cc khon u t vn vo cc n v khc m Ngn hng v cng ty con c di
20% quyn biu quyt v ng thi Ngn hng v cng ty con l c ng sng lp; hoc l i tc chin lc; hoc c kh nng
chi phi nht nh vo qu trnh lp, quyt nh cc chnh sch ti chnh v hot ng ca doanh nghip nhn u t thng qua
vn bn tha thun c nhn s tham gia Hi ng Qun tr/Ban iu hnh.
Cc khon u t ny c ghi nhn theo gi gc vo ngy giao dch v lun c phn nh theo gi gc trong thi gian nm
gi tip theo.
nh k, cc khon u t gp vn di hn khc s c xem xt v kh nng gim gi. D phng gim gi c ghi nhn vo
bo co kt qu hot ng kinh doanh hp nht khi gi th trng thp hn gi tr ghi s i vi cc khon u t chng khon
v khi c bng chng khch quan v vic gim gi lu di i vi cc khon u t gp vn ban u.
i vi cc khon u t gp vn ban u vo cc n v khc, d phng gim gi u t di hn c lp nu t chc kinh t
m Ngn hng ang u t b l (tr trng hp l theo k hoch c xc nh trong phng n kinh doanh ban u) theo
qui nh ti Thng t s 228/2009/TT-BTC do B Ti chnh ban hnh ngy 7 thng 12 nm 2009. Theo , mc trch lp d phng
l chnh lch gia vn gp thc t ca cc bn ti t chc kinh t v vn ch s hu thc c nhn (x) vi t l vn u t ca
doanh nghip so vi tng vn gp thc t ca cc bn ti t chc kinh t.
2.19 Ti sn c nh v hnh
Ti sn c nh v hnh c ghi nhn theo nguyn gi tr i gi tr khu hao ly k.
Nguyn gi ti sn c nh v hnh l ton b cc chi ph m Ngn hng hoc cc cng ty con phi b ra c c ti sn c
nh v hnh tnh n thi im a ti sn vo s dng theo d tnh.
Cc chi ph nng cp v i mi ti sn c nh v hnh c ghi tng nguyn gi ca ti sn v cc chi ph khc c hch ton
vo kt qu hot ng kinh doanh hp nht khi pht sinh.
Khi ti sn c nh v hnh c bn hay thanh l, nguyn gi v gi tr khu hao ly k c xa s v cc khon li l pht sinh
do thanh l ti sn c hch ton vo kt qu hot ng kinh doanh hp nht.
66
2.21 Thu ti sn
2.21.1 Ngn hng hoc cc cng ty con i thu
Thu ti chnh l nhng giao dch thu ti sn m Ngn hng hoc cng ty con c chuyn giao phn ln ri ro v li ch gn
lin vi quyn s hu ti sn cho thu. Quyn s hu ti sn c th chuyn giao vo cui thi hn thu. Ti thi im nhn ti sn
thu, Ngn hng ghi nhn ti sn thu ti chnh l ti sn c nh thu ti chnh v n phi tr v thu ti chnh trn Bng cn i
k ton hp nht vi cng mt gi tr bng vi gi tr hp l ca ti sn thu. Nu gi tr hp l ca ti sn thu cao hn gi tr hin
ti ca khon thanh ton tin thu ti thiu cho vic thu ti sn th ghi theo gi tr hin ti ca khon thanh ton tin thu ti
thiu. Khon thanh ton tin thu ti sn thu ti chnh c chia thnh chi ph ti chnh (s tin li thu ti chnh) v khon phi
tr n gc tng k sao cho s tin thanh ton mi k bng nhau. Ngn hng tnh, trch khu hao ti sn c nh thu ti chnh
vo chi ph khu hao trn c s p dng chnh sch khu hao nht qun vi chnh sch khu hao ca ti sn cng loi thuc s
hu ca Ngn hng. Nu khng chc chn l Ngn hng s c quyn s hu ti sn khi ht hn hp ng thu th ti sn thu s
c khu hao theo thi gian ngn hn gia thi hn thu hoc thi gian s dng hu ch ca n.
Cc khon thanh ton thu hot ng khng c ghi nhn trn bng cn i k ton hp nht. Tin thu phi tr c hch
ton theo phng php ng thng vo khon mc chi ph hot ng khc trong sut thi hn thu ti sn.
2.21.2 Ngn hng hoc cc cng ty con cho thu
Ngn hng v cng ty con ghi nhn gi tr ti sn cho thu ti chnh l khon phi thu trn bng cn i k ton bng gi tr u
t thun trong hp ng cho thu ti chnh. Cc khon phi thu v cho thu ti chnh c ghi nhn l khon phi thu vn gc
v doanh thu ti chnh t khon u t v dch v ca bn cho thu. Ngn hng phn b doanh thu ti chnh trong sut thi gian
cho thu da trn li sut thu c nh trn s d u t thun cho thu ti chnh.
Ti sn cho thu hot ng c ghi nhn trn bng cn i k ton. Doanh thu cho thu hot ng c ghi nhn theo phng
php ng thng trong sut thi hn cho thu, khng ph thuc vo phng thc thanh ton. Chi ph cho thu hot ng, bao
gm c khu hao ti sn cho thu, c ghi nhn l chi ph trong k khi pht sinh.
67
6 - 40 nm
5 nm
My mc, thit b
3 - 7 nm
Phng tin vn ti
6 - 7 nm
Ti sn c nh hu hnh khc
Phn mm k ton
Quyn s dng t c thi hn (*)
Phn mm my vi tnh
Ti sn c nh v hnh khc
4 nm
5 nm
theo thi hn thu
5 nm
3 - 5 nm
(*) Quyn s dng t ca Ngn hng c Nh nc giao khng thi hn khng c trch khu hao, quyn s dng t c thi hn c khu
hao theo thi gian thu.
68
Thu thu nhp hon li phi tr pht sinh t ghi nhn ban u ca mt ti sn hay n phi tr t mt giao dch m giao dch
ny khng c nh hng n li nhun k ton hoc li nhun tnh thu thu nhp (hoc l tnh thu) ti thi im pht sinh
giao dch.
Cc chnh lch tm thi chu thu gn lin vi cc khon u t vo cng ty con, cng ty lin kt v cc khon vn gp lin
doanh khi c kh nng kim sot thi gian hon nhp khon chnh lnh tm thi v chc chn khon chnh lch tm thi
s khng dc hon nhp trong tng lai c th d on.
Ti sn thu thu nhp hon li c ghi nhn cho tt c nhng chnh lch tm thi c khu tr, gi tr c khu tr chuyn
sang cc nm sau ca cc khon l tnh thu v cc khon u i thu cha s dng, khi chc chn trong tng lai s c li nhun
tnh thu s dng nhng chnh lch c khu tr, cc khon l tnh thu v cc u i thu cha s dng ny, ngoi tr:
Ti sn thu hon li pht sinh t ghi nhn ban u ca mt ti sn hoc n phi tr t mt giao dch m giao dch ny
khng c nh hng n li nhun k ton hoc li nhun tnh thu thu nhp (hoc l tnh thu) ti thi im pht sinh
giao dch.
Tt c cc chnh lch tm thi c khu tr pht sinh t cc khon u t vo cc cng ty con, cng ty lin kt v cc
khon vn gp lin doanh khi chc chn l chnh lnh tm thi s c hon nhp trong tng lai c th d on c v
c li nhun chu thu s dng c khon chnh lch tm thi .
Gi tr ghi s ca ti sn thu thu nhp hon li phi c xem xt li vo ngy kt thc nin k ton v phi gim gi tr ghi
s ca ti sn thu thu nhp hon li n mc bo m chc chn c li nhun tnh thu cho php li ch ca mt phn hoc
ton b ti sn thu thu nhp hon li c s dng. Cc ti sn thu thu nhp doanh nghip hon li cha ghi nhn trc y
c xem xt li vo ngy kt thc nin k ton v c ghi nhn khi chc chn c li nhun tnh thu c th s dng
cc ti sn thu thu nhp hon li cha ghi nhn ny.
Ti sn thu thu nhp hon li v thu thu nhp hon li phi tr c xc nh theo thu sut d tnh s p dng cho nm ti
chnh khi ti sn c thu hi hay cng n c thanh ton, da trn cc mc thu sut v lut thu c hiu lc vo ngy kt
thc nin k ton.
Thu thu nhp hon li c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht ngoi tr trng hp thu thu nhp
pht sinh lin quan n mt khon mc c ghi thng vo vn ch s hu, trong trng hp ny, thu thu nhp hon li cng
c ghi nhn trc tip vo vn ch s hu.
Ngn hng ch c b tr cc ti sn thu thu nhp hon li v thu thu nhp hon li phi tr khi ngn hng c quyn hp
php c b tr gia ti sn thu thu nhp hin hnh vi thu thu nhp hin hnh phi np v cc ti sn thu thu nhp hon
li v thu thu nhp hon li phi tr lin quan ti thu thu nhp doanh nghip c qun l bi cng mt c quan thu i vi
cng mt n v chu thu v ngn hng d nh thanh ton thu thu nhp hin hnh phi tr v ti sn thu thu nhp hin hnh
trn c s thun.
69
Mc trch d phng
30%
50%
70%
Trn ba (03) nm
100%
70
71
31/12/2009
(triu ng)
(triu ng)
2.119.542
1.593.458
690.864
609.119
3.542
1.483
2.813.948
2.204.060
31/12/2010
31/12/2009
(triu ng)
(triu ng)
Tin gi ti NHNN
5.036.794
5.368.942
- Bng VN
4.220.351
4.038.874
816.443
1.330.068
5.036.794
5.368.942
Tin mt bng VN
Tin mt bng ngoi t
Chng t c gi tr ngoi t
Vng, kim loi qu, qu khc
- Bng ngoi t
Tin gi phong to
72
31/12/2010
31/12/2009
(triu ng)
(triu ng)
46.680.157
22.499.128
4.290.000
1.546.024
(9.375)
50.960.782
24.045.152
31/12/2010
31/12/2009
(triu ng)
(triu ng)
143.297
59.807
5.634.342
5.557.840
37.084.880
7.683.130
3.817.638
9.198.351
46.680.157
22.499.128
31/12/2010
31/12/2009
(triu ng)
(triu ng)
4.290.000
1.456.319
89.705
(9.375)
4.280.625
1.546.024
Bng VN
Bng ngoi t
D phng ri ro cho vay cc TCTD khc
73
D phng c th
D phng chung
(triu ng)(*)
(triu ng)
(triu ng)
Nhm 1
3.096.400
9.375
Nhm 2
Nhm 3
Nhm 4
Nhm 5
3.096.400
9.375
(*) T l trch d phng chung c tnh bng 0,75% ca d n t nhm 1 n nhm 4 ti ngy 30 thng 11 nm 2010 (khng bao gm d n ca
cc khon cho vay tt ton trong thng 12 nm 2010) l 1.250.000 triu ng.
Ti ngy 31 thng 12 nm 2010, Ngn hng trch d phng chung cho cc khon cho vay cc TCTD khc.
31/12/2009
(triu ng)
(triu ng)
Chng khon N
29.123
232.868
53.951
31.986
1.436
115.701
68.123
(6.558)
(3.394)
224.203
299.033
Chng khon Vn
74
31/12/2009
(triu ng)
(triu ng)
Chng khon N:
nim yt
29.123
232.868
Cha nim yt
53.951
37.921
63.001
109.766
6.558
nim yt
Cha nim yt
nim yt
Cha nim yt
230.761
302.427
Cng n
(triu ng)
(triu ng)
19.242
2.184
17.058
Bn quyn chn bn
Ti ngy 31/12/2010
Cng c TC phi sinh tin t
Giao dch k hn tin t
Giao dch hon i tin t
75
Cng n
(triu ng)
(triu ng)
75.228
(220.091)
75.228
(220.091)
Bn quyn chn bn
31/12/2010
31/12/2009
(triu ng)
(triu ng)
229.521.886
160.660.015
1.795.264
562.928
1.222.332
820.736
1.641.732
1.082.533
23.594
40.394
3.879
234.204.809
163.170.485
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
li sut %/ nm
li sut %/ nm
9,8 n 19
t 10,5 n 21
t 6,8 n 22,2
t 7,5 n 21
t 4,7 n 14
t 5 n 10
Ti ngy 31/12/2009
Cng c TC phi sinh tin t
Giao dch k hn tin t
Cho vay thng mi gm cc khon cho vay ngn, trung v di hn, bao gm c cc khon vay ng ti tr m Ngn hng lm
u mi, bng VN v la M
76
31/12/2009
(triu ng)
(triu ng)
230.266.753
160.509.665
2.399.518
1.660.011
N di tiu chun
924.605
230.305
N nghi ng
410.692
332.955
N c kh nng mt vn
203.241
437.549
234.204.809
163.170.485
31/12/2010
31/12/2009
(triu ng)
(triu ng)
N ngn hn
141.377.034
93.372.221
N trung hn
27.660.107
22.396.688
N di hn
65.167.668
47.401.576
234.204.809
163.170.485
N tiu chun
N cn ch
8.3 Phn tch d n cho vay theo i tng khch hng v theo loi hnh doanh nghip
Phn tch d n cho vay theo loi hnh doanh nghip ti thi im cui nm ti chnh nh sau:
31/12/2010
(triu ng)
31/12/2009
(triu ng)
32.267.888
13,78
24.545.794
15,04
5.673.085
2,42
4.118.455
2,52
Cng ty TNHH Nh nc
16.491.032
7,04
5.227.051
3,20
44.837.788
19,14
31.594.710
19,36
Cng ty c phn Nh nc
36.217.108
15,46
20.674.343
12,67
37.369.256
15,96
27.149.067
16,64
4.910
0,01
36.663
0,02
10.735.599
4,58
9.760.987
5,98
3.801.816
1,62
3.254.723
1,99
Kinh t tp th
1.146.287
0,49
1.090.403
0,67
45.391.524
19,37
34.489.483
21,14
268.516
0,11
1.228.806
0,75
234.204.809
100,00
163.170.485
100,00
Cng ty hp danh
Doanh nghip t nhn
77
31/12/2009
(triu ng)
3.998.167
1,71
5.309.319
3,25
Thu sn
1.131.144
0,48
1.629.820
1,00
13.538.616
5,78
3.769.577
2,31
66.521.754
28,40
41.025.501
25,14
8.398.249
3,59
15.997.958
9,80
26.761.802
11,43
17.885.395
10,96
27.138.852
11,59
34.429.682
21,10
4.846.514
2,07
4.320.772
2,65
17.249.959
7,37
15.280.939
9,37
1.549.524
0,66
641.464
0,39
220.294
0,09
199.175
0,12
3.351.458
1,43
1.142.348
0,70
43.766
0,02
637.523
0,39
973.029
0,42
402.623
0,25
1.138.814
0,49
1.034.529
0,63
106.509
0,05
194.538
0,12
12.963.851
5,54
9.881.804
6,06
43.441.399
18,55
3.670.794
2,25
4.084
0,01
13.649
0,01
827.024
0,35
5.703.075
3,50
234.204.809
100,00
SX v PP in kh t v nc
Xy dng
Thng nghip, sa cha xe c ng c, m t, xe my, dng
c nhn v gia nh
Khch sn v nh hng
Vn ti, kho bi thng tin lin lc
Hot ng ti chnh
Hot ng khoa hc v cng ngh
Cc hot ng lin quan kinh doanh ti sn v dch v t vn
Qun l Nh nc v an ninh quc phng: ng, on th, m
bo x hi bt buc
Gio dc v o to
Y t v hot ng cu tr x hi
Hot ng vn ho th thao
163.170.485 100,00
Trong nm 2010, Ngn hng thay i cch thc nhm cc m ngnh kinh t i vi danh mc tn dng. Vic thay i ny
khng p dng i vi s liu nm 2009.
78
D phng chung
Tng cng
(triu ng)
(triu ng)
(triu ng)
317.414
1.233.695
1.551.109
2.597.556
977.503
3.575.059
(359.429)
(565.510)
(924.939)
2.920
2.920
2.555.541
1.648.608
4.204.149
(1.434.247)
(1.434.247)
S d cui k
1.121.294
1.648.608
2.769.902
S d u k
Cc khon mc khc
Thay i d phng ri ro cho cng n tim n v cam kt ngoi bng cho giai on t 1 thng 1 nm 2010 n 31 thng 12 nm
2010 nh sau:
D phng c th
D phng chung
Tng cng
(triu ng)
(triu ng)
(triu ng)
S d u k
24.636
201.474
226.110
298.986
65.746
364.732
Cc khon mc khc
323.622
267.220
590.842
323.622
267.220
590.842
79
D phng chung
Tng cng
(triu ng)
(triu ng)
(triu ng)
847.567
997.248
1.844.815
1.103.786
433.525
1.537.311
(563.907)
(197.078)
(760.985)
1.387.446
1.233.695
2.621.141
(1.070.032)
(1.070.032)
317.414
1.233.695
1.551.109
S d u k
Nhn chuyn giao t doanh nghip trc c phn ha
Cc khon mc khc
S d cui k
Thay i d phng ri ro cho cng n tim n v cam kt ngoi bng cho giai on t 3 thng 7 nm 2009 n 31 thng 12 nm
2009 nh sau:
D phng c th
D phng chung
Tng cng
(triu ng)
(triu ng)
(triu ng)
247.752
168.209
415.961
33.265
33.265
(223.116)
(223.116)
24.636
201.474
226.110
24.636
201.474
226.110
S d u k
Nhn chuyn giao t doanh nghip trc c phn ha
D phng ri ro trch lp trong k
S hon nhp d phng trong k
Cc khon mc khc
S d d phng ri ro ti thi im 30 thng 11
S d phng s dng XLRR trong thng 12
S d cui k
Ngn hng v cng ty con thc hin vic phn loi n theo Quyt nh 493/2005/Q-NHNN v Quyt nh 18/2007/Q-NHNN.
Theo hng nm d phng ti thi im 30 thng 11 c trch lp da trn kt qu phn loi n cho vay v cc khon mc
ngoi bng ti ngy 30 thng 11.
Chi tit phn loi n ti thi im 30 thng 11 nm 2010 v d phng ri ro cc khon cho vay tng ng cn phi trch lp theo
Quyt nh 493, Quyt nh 18/2007/Q-NHNN v theo Chnh sch phn loi n v trch lp d phng ri ro tn dng ca Ngn
hng v cng ty con nh sau:
D n cho vay (*)
D phng c th
D phng chung
Tng s d phng
(triu ng)
(triu ng)
(triu ng)
(triu ng)
215.959.784
1.619.698
1.619.698
N cn ch
2.691.436
662.223
17.984
680.207
N di tiu chun
1.002.682
236.106
7.520
243.626
Phn loi
N tiu chun
80
D phng c th
D phng chung
Tng s d phng
(triu ng)
(triu ng)
(triu ng)
(triu ng)
472.060
157.998
3.406
161.404
1.688.670
1.499.214
1.499.214
221.814.632
2.555.541
1.648.608
4.204.149
N nghi ng
N c kh nng mt vn
D phng cho s cng n tim n v cc cam kt ngoi bng ti thi im ngy 30 thng 11 nm 2010:
Phn loi
D phng c th
D phng chung
Tng s d phng
(triu ng)
(triu ng)
(triu ng)
(triu ng)
35.546.055
266.596
266.596
70.460
3.521
528
4.049
6.844
1.017
51
1.068
541.703
301.918
45
301.963
17.166
17.166
17.166
36.182.228
323.622
267.220
590.842
N tiu chun
N cn ch
N di tiu chun
N nghi ng
N c kh nng mt vn
Ti ngy 30 thng 11 nm 2010, tng d n tn dng ca Ngn hng bao gm cc khon cho vay cp cho mt s cng ty
thnh vin thuc Tp on Cng nghip Tu thy Vit Nam (Vinashin) v mt s n v chuyn sang Tp on Du kh Vit
Nam (PVN), v Tng Cng ty Hng hi Vit Nam (Vinalines). Cc khon vay ny c phn loi n theo vn bn ch o ca c
quan qun l Nh nc v vic xem xt khoanh v c cu li cc khon n c ca Vinashin v cc n v thnh vin ca Vinashin
chuyn sang PVN v Vinalines.
31/12/2009
(triu ng)
(triu ng)
55.645.824
33.864.198
Chng khon N
55.500.801
33.756.957
30.942.995
24.423.861
6.907.060
2.000.464
17.650.746
7.332.632
145.023
107.241
145.023
107.241
81
31/12/2009
(triu ng)
(triu ng)
(269.146)
6.208.700
5.112.850
2.378.700
3.282.850
80.000
80.000
3.750.000
1.750.000
61.585.378
38.977.048
Chng khon n
Chng khon Chnh ph
Chng khon N do cc TCTD khc trong nc pht hnh
Chng khon N do cc TCKT trong nc pht hnh
Chng khon N nc ngoi
D phng gim gi chng khon u t gi n ngy
o hn
(*) Trong nm 2010, Ngn hng thc hin vic trch lp d phng cho cc tri phiu ca Vinashin vi t l trch lp l 50% gi tr mnh gi ca
tri phiu (s d phng trch lp cho cc tri phiu ca Vinashin l 250 t ng). Chi ph trch lp d phng c trnh by ti Thuyt minh s 30.
31/12/2009
Mnh gi Gi tr ghi s
(triu ng)
(triu ng)
(triu ng)
(triu ng)
30.879.800
30.942.995
24.381.350
24.423.861
440.280
440.280
2.900.000
2.900.000
29.412.437
29.475.632
20.009.037
20.051.548
230.685
230.685
1.017.083
1.017.083
1.017.083
1.017.083
10.000
10.000
224.545
224.545
6.916.000
6.907.060
2.011.000
2.000.464
1.200.000
1.200.000
200.000
200.000
1.000.000
1.000.000
170.000
164.985
170.000
164.117
391.000
387.075
391.000
386.347
50.000
50.000
50.000
50.000
200.000
200.000
100.000
100.000
100.000
100.000
100.000
100.000
Tri phiu Ngn hng Nng nghip v Pht trin Nng thn Vit
Nam
Tri phiu Ngn hng u t v Pht trin Vit Nam
Tri phiu ca Ngn hng Chu
82
Mnh gi Gi tr ghi s
31/12/2009
Mnh gi Gi tr ghi s
Mnh gi Gi tr ghi s
(triu ng)
(triu ng)
(triu ng)
(triu ng)
600.000
600.000
300.000
300.000
700.000
700.000
500.000
500.000
200.000
200.000
200.000
200.000
1.250.000
1.250.000
455.000
455.000
300.000
300.000
300.000
300.000
17.650.135
17.650.746
7.332.135
7.332.632
1.749.910
1.750.286
809.910
810.950
500.000
500.000
500.000
500.000
50.000
50.000
50.000
50.000
700.000
700.000
700.000
700.000
530.000
530.000
1.000.000
1.000.000
500.000
500.000
500.000
500.000
1,622,225
1,622,225
1,622,225
1,622,225
1.200.000
1.200.000
1.200.000
1.200.000
600.000
600.000
600.000
600.000
2.500.000
2.500.000
300.000
300.000
1.168.000
1.168.049
300.000
300.000
250.000
250.000
50.000
50.000
650.000
650.000
650.000
650.000
20.000
19.457
30.000
30.000
30.000
30.000
1.000.000
1.000.186
2.000.000
2.000.000
600.000
600.000
550.000
550.000
400.000
400.000
50.000
50.000
55.445.935
55.500.801
33.724.485
33.756.957
83
Tn phiu Kho bc c thi hn di 1 nm v c li sut t 10,60% n 11,68% (31.12.2009: 7,49% n 10,40%/nm), li tr trc;
Tri phiu th do y ban Nhn dn Thnh ph H Ch Minh pht hnh c k hn t 3 nm n 15 nm, pht hnh theo
nhiu t khc nhau, li sut nm trong khong t 7,80% n 10,40%/nm (31.12.2009: t 7,80% n 10,40%/nm), li c
tr hng nm;
Tri phiu xy dng Th do UBND TP. H Ni pht hnh c k hn 5 nm v c li sut l 8,70%/nm, li c tr hng nm;
Tri phiu ca Cng ty Ti chnh Du kh Vit Nam c thi hn l 5 nm v 2 nm; c li sut ln lt l 8,60%/nm v li sut
th ni (12,50%/nm p dng cho k tnh li u tin), li c tr hng nm;
Tri phiu Ngn hng Chnh sch X hi Vit Nam c thi hn 2 nm v c li sut t 12,00 n 12,10%/nm, li c tr
hng nm;
Tri phiu Ngn hng Nng Nghip v Pht Trin Nng Thn: c thi hn t 10 n 15 nm v c li sut t 9,80% n
10,20%/nm (31.12.2009: t 9,80% n 10,20%/nm), li c tr hng nm;
Tri phiu Ngn hng u t v Pht trin Vit Nam c thi hn t 5 nm n 10 nm v c li sut t 8,15% n 9,80%/nm
(31.12.2009: t 8,15% n 9,80%/nm), li c tr hng nm.
Tri phiu Ngn hng Chu c thi hn 5 nm v c li sut 8,60%/nm (31.12.2009: 8,60%), li c tr hng nm;
Tri phiu Ngn hng TMCP Si Gn Thng Tn c thi hn 3 nm, c li sut th ni (12,00%/nm p dng cho k tnh li
gn nht, li c tr hng nm v li tr trc nm u 11,50%/nm p dng cho k tnh li u tin);
Tri phiu Ngn hng TMCP K Thng c thi hn 3 nm v c li sut th ni (12,00%/nm cho k tnh li gn nht), li
c tr hng nm;
Tri phiu Ngn hng TMCP Nh H Ni c thi hn 2 nm, c li sut th ni (13,80%/nm p dng cho k tnh li gn nht,
li c tr hng nm v li tr trc nm u 11,35%/nm p dng cho k tnh li u tin);
Tri phiu NHTM CP Hng Hi c thi hn 2 nm v c li sut th ni (13,80% p dng cho k tnh li gn nht, li c tr
hng nm v li tr trc nm u 11,66%/nm p dng cho k tnh li u tin);
Tri phiu ngn hng TMCP Quc T c thi hn 2 nm v c li sut th ni (14,00% p dng cho k tnh li gn nht), li
c tr hng nm;
Tri phiu Ngn hng lin doanh Indovina c thi hn 2 nm v c li sut th ni (11,90% p dng cho nm u tin), li tr
trc hng nm;
Tri phiu Ngn hng TMCP Pht trin Nh TP H Ch Minh c thi hn 6 thng v 2 nm, trong chng ch tin gi c thi
hn 6 thng, li sut c nh 10,80%/nm tr sau vo ngy o hn v tri phiu c thi hn 2 nm, li sut th ni, tr li
trc nm u vi li sut 11,90%/nm;
Tri phiu Ngn hng TMCP Qun i c thi hn 3 nm v c li sut th ni, tr li trc nm u vi li sut 11,27%/nm,
cc nm tip theo nh k tr li sau;
Tri phiu li sut th ni Ngn hng TMCP Vit Nam Thnh vng c thi hn 2 nm, li sut th ni (trong 12,70%/nm
p dng cho nm u tin), li c tr hng nm;
84
Tri phiu ca Tng Cng ty in lc Vit Nam Vit Nam c thi hn 5 nm v c li sut th ni (ti thi im 31 thng 12
nm 2010 li sut p dng t 11,69% n 13,90%/nm), li c tr hng nm;
Tri phiu ca Tng Cng ty Cng nghip Tu thy Vit Nam c thi hn t 5 nm n 10 nm, li sut t 9,40% n 14,30%/
nm, c 2 tri phiu c li sut th ni, li c tr hng nm. Tuy nhin trong nm 2010, Tng cng ty Cng nghip tu thy
Vit Nam cha thc hin tr li cho cc khon tri phiu ny;
Tri phiu Tng Cng ty Lp my Vit Nam c thi hn 5 nm v c li sut 9,60%/nm, li c tr hng nm;
Tri phiu Tng Cng ty Khong sn Vit Nam c thi hn 5 nm, 10 nm v c li sut ln lt l th ni v 9,50%/nm
(10,40% p dng cho nm u tin v nm th hai) - li c tr hng nm;
Tri phiu Tp on Sng c thi hn 5 nm v c li sut th ni (15,00% p dng cho nm u tin), li c tr hng nm;
Tri phiu Tng cng ty CP Xut nhp khu v Xy dng Vit Nam c thi hn 2 nm v c li sut th ni (14,00% p dng
cho nm u tin), li c tr hng nm;
Tri phiu Tp on FPT c thi hn 3 nm v c li sut 7,00%/nm km theo mt khon thu nhp t bn chng quyn (li
sut thc tng ng l 12,00%/nm), li c tr hng nm;
Tri phiu Cng ty C phn a c Nova c thi hn 5 nm v c li sut th ni (14,00% p dng cho nm u tin), li c
tr na nm mt ln;
Tri phiu Cng ty C phn Du lch Vinpearl Land c thi hn 3 nm, 5 nm v c li sut th ni (ti thi im 31 thng 12
nm 2010 ln lt l 14,20% v 14,70%), li c tr na nm mt ln;
Tri phiu Cng ty C phn thp Vina c thi hn 3 nm v c li sut th ni (ti thi im 31 thng 12 nm 2010 l 14,80%),
li c tr hng nm;
Tri phiu Cng ty C phn Xi mng Cng Thanh c thi hn 5 nm, 8 nm v c li sut th ni (ti thi im 31 thng 12
nm 2010 li sut p dng t 15,50% n 17,50%), li c tr hng nm;
Tri phiu Cng ty ng Cao tc c thi hn t 3 nm n 5 nm v c li sut t 9,00% n 13,00%/nm, li c tr hng nm;
Tri phiu Cng ty Thy sn Minh Ph c thi hn 3 nm v 5 nm, trong tri phiu k hn 5 nm c li sut c nh
9,98%/nm, li tr hng nm v tri phiu k hn 3 nm c li sut th ni (ti thi im 31.12.2010 li sut p dng l
18,00%), li c tr na nm mt ln;
Tri phiu Cng ty C Phn Pht trin th Kinh Bc c thi hn 5 nm v c li sut 11.50%/nm, li c tr hng nm;
Tri phiu Cng ty TM h tr thit k min ni c k hn 3 nm v li sut th ni (ti thi im 31.12.2010 li sut p dng l
12,50%), li c tr hng nm;
Tri phiu Cng ty CP Tp on Mt tri c k hn 3 nm v li sut th ni (ti thi im 31.12.2010 li sut p dng l
16,70%), li c tr na nm mt ln;
Tri phiu Cng ty CP u t v pht trin sinh thi c k hn 3 nm v 5 nm, li sut th ni (ti thi im 31.12.2010 li
sut p dng l 16,50%), li c tr na nm mt ln;
Tri phiu Cng ty CP Quc t C&T c k hn 3 nm, li sut th ni (ti thi im 31.12.2010 li sut p dng l 19,00%), li
c tr na nm mt ln;
Tri phiu Cng ty Bitexco (Mariot) c k hn 5 nm, li sut th ni (ti thi im 31.12.2010 li sut p dng t 16,20% n
19,00%), li c tr na nm mt ln;
85
Tri phiu Cng ty Bitexco (Hong Mai) c k hn 5 nm, li sut th ni (ti thi im 31.12.2010 li sut p dng l 18,00%),
li c tr na nm mt ln;
Tri phiu Cng ty Sn H c k hn 2 nm, li sut th ni (ti thi im 31.12.2010 li sut p dng l 16,00%), li c tr
na nm mt ln.
Chi tit cc khon chng khon vn sn sng bn ca Ngn hng v cng ty con ti ngy 31 thng 12 nh sau:
31/12/2010
31/12/2009
Gi gc
% s hu ca
Gi gc % s hu ca
(triu ng)
Ngn hng
(triu ng)
Ngn hng
101.000
5,43
101.000
5,43
22.287
0,49
21.736
0,42
6.241
0,45
u t vo cc doanh nghip
Cng ty CP Gang thp Thi Nguyn
145.023
107.241
Gi tr ghi s
Mnh gi
Gi tr ghi s
(triu ng)
(triu ng)
(triu ng)
(triu ng)
2.378.700
2.378.700
3.284.392
3.282.850
2.200.000
2.200.000
2.200.000
2.200.000
155.700
155.700
277.141
277.141
590.741
589.199
9.000
9.000
10.200
10.200
4.000
4.000
15.010
15.010
15.000
15.000
150.000
150.000
10.000
10.000
26.300
26.300
80.000
80.000
80.000
80.000
80.000
80.000
80.000
80.000
3.750.000
3.750.000
1.750.000
1.750.000
1.650.000
1.650.000
650.000
650.000
86
31/12/2009
31/12/2009
Mnh gi
Gi tr ghi s
Mnh gi
Gi tr ghi s
(triu ng)
(triu ng)
(triu ng)
(triu ng)
800.000
800.000
800.000
800.000
300.000
300.000
300.000
300.000
1.000.000
1.000.000
6.208.700
6.208.700
5.114.392
5.112.850
Tri phiu Chnh ph c bit l cc tri phiu c k hn 20 nm do Chnh ph pht hnh trong giai on 2000-2004, c li sut
c nh 3,30%/nm, li c tr hng nm. Cc Tri phiu ny khng c php chuyn nhng hoc em chit khu trong vng
5 nm k t ngy pht hnh. T ngy 03 thng 07 nm 2009, li tri phiu Chnh ph c bit c coi l mt khon li thu c
t u t vn v c hch ton vo thu nhp ca Ngn hng theo cng vn s 18036/BTC-TCNH. Trong nm 2010, Ngn hng
nhn 72.600 triu ng li Tri phiu Chnh ph c bit;
Chi tit ca cc Tri phiu Chnh ph c bit ti ngy 31 thng 12 nm 2010 nh sau:
Li sut
Mnh gi
(%/nm)
(triu ng)
20/09/2022
3,30
1.000.000
04/06/2003
04/06/2023
3,30
400.000
t 3
18/11/2003
18/11/2023
3,30
400.000
t 4
21/12/2004
21/12/2024
3,30
400.000
Ngy o hn
t 1
20/09/2002
t 2
2.200.000
Tri phiu Chnh ph bng VN c thi hn 2 nm v 5 nm, li sut t 8,00% n 9,00%/nm, li c tr hng nm v
khi o hn;
Tri phiu Kho bc pht hnh nm 2009 c li sut 9,00%/nm v c k hn 2 nm. Li c tr sau khi o hn;
Tri phiu Cng trnh Giao thng Thy li pht hnh vo nm 2009, o hn nm 2011, c tr li sau vi li sut 9,00%/nm;
Tri phiu do Ngn hng Nng nghip v Pht trin Nng thn Vit Nam pht hnh c thi hn 10 nm vi li sut l 9,80%
mt nm, li c tr hng nm. Ngn hng c kh nng v d nh gi nhng chng khon ny cho n khi o hn;
Tri phiu do Tng cng ty in lc Vit Nam (EVN) pht hnh c thi hn 5 nm vi li sut th ni. Ti thi im 31 thng
12 nm 2010, li sut p dng l 12,58% v 13,90%. Li c tr hng nm;
Tri phiu Cng ty C phn Du lch Vinpearl Land c thi hn 3 nm v 5 nm vi li sut th ni. Ti thi im 31 thng 12
nm 2010, li sut p dng l 14,20%/nm cho loi 3 nm v 14,70%/nm cho loi 5 nm. Li c tr na nm mt ln;
Tri phiu Cng ty C phn Vincom c thi hn 5 nm vi li sut th ni. Ti thi im 31 thng 12 nm 2010, li sut p
dng l 16,00%/nm. Li c tr na nm mt ln;
87
Tri phiu Cng ty C phn a c Nova c thi hn 5 nm vi li sut th ni. Ti thi im 31 thng 12 nm 2010, li sut p
dng l 14,00%/nm. Li c tr hng nm.
11. Gp vn, u t di hn
u t vo cc
u t vo cng ty
Cc khon u t
lin kt
di hn khc
(triu ng)
(triu ng)
(triu ng)
1.294.150
3.160
166.446
1.463.756
390.000
188.125
578.125
121.475
121.475
60.031
60.031
(83.448)
(83.448)
(44.023)
(44.023)
Vn gp gim trong nm
(3.160)
(3.160)
1.782.208
310.548
2.092.756
Tng cng
(triu ng)
31/12/2009
Gi tr rng
Gi tr rng
ca khon
Nguyn gi
theo
nguyn t
(USD)
Gi gc
u t hch
% s hu
quy i
ton theo
ca
(triu ng)
Nguyn
gi theo
nguyn t
(USD)
ca khon
Gi gc
u t hch
% s hu
quy i
ton theo
ca
(triu ng)
Ngn hng
Lin doanh
82.500.000
1.392.058
1.782.208
82.500.000
1.392.058
1.782.208
50
62.500.000
1.002.058
1.294.150
62.500.000
1.002.058
1.294.150
50
INDOVINA
Ngn hng Lin doanh Indovina c thnh lp ti Vit Nam c Hi s chnh ti Thnh ph H Ch Minh vi hot ng chnh l
cung cp dch v ngn hng. y l lin doanh vi Ngn hng Cathay United, mt ngn hng c thnh lp ti i Loan. Lin
doanh ny c NHNN cp php hot ng s 08/NH-GP vo ngy 29 thng 10 nm 1992 vi thi gian hot ng l 20 nm vi
s vn iu l ban u l 25.000.000 la M.
88
Vn gp ca NH
Gi tr
(USD)
(USD)
(USD)
2006
35.000.000
17.500.000
2007
50.000.000
25.000.000
2008
70.000.000
35.000.000
2008
100.000.000
50.000.000
2009
125.000.000
62.500.000
2010
165.000.000
82.500.000
Nm
31/12/2009
Gi tr rng ca khon
Gi gc
Cng ty u t v
Kinh doanh Vng
% s hu ca
Ngn hng
Gi tr rng ca khon
Gi gc
3.000
3.160
3.000
3.160
% s hu ca
Ngn hng
17,6
Cng ty C phn u t v Kinh doanh Vng Vit Nam (tn giao dch ting Anh l Vietnamgold Corp) c chnh thc cp giy
php hot ng s 0103034158 vo ngy 08/01/2009 vi s vn iu l ng k l 100.000 triu ng, n thi im hin ti s
vn thc gp ca cc c ng l 15.000 triu ng. Lnh vc kinh doanh chnh ca cng ty l kinh doanh vng trn ti khon,
xut nhp khu vng v t vn cho nh u t. Trong 3.000 triu ng vn gp ti ngy 31 thng 12 nm 2009, phn vn gp ca
Ngn hng TMCP Cng thng Vit Nam l 1.500 triu ng v phn vn gp ca Cng ty Chng khon Ngn hng TMCP Cng
thng Vit Nam l 1.500 triu ng
Ngy 22 thng 06 nm 2010, Hi ng qun tr Ngn hng ban hnh Ngh quyt 145/NQ-HQT/NHCT44 ph duyt phng n
chuyn nhng c phn ca Ngn hng TMCP Cng thng Vit Nam ti Cng ty C phn u t v Kinh doanh Vng Vit Nam
(VGC). n ngy 08 thng 07 nm 2010, Ngn hng tha thun k hp ng chuyn nhng ton b 150.000 c phiu ny.
Ngy 17 thng 06 nm 2010, Hi ng qun tr Cng ty Chng khon Ngn hng TMCP Cng thng Vit Nam ban hnh Quyt
nh s 37/Q-HQT/CTCK ph duyt phng n chuyn nhng c phn ca Cng ty Chng khon Ngn hng TMCP Cng
thng Vit Nam ti Cng ty C phn u t v Kinh doanh Vng Vit Nam (VGC). Ti ngy 01 thng 10 v ngy 07 thng 10 nm
2010, Cng ty Chng khon Ngn hng TMCP Cng thng Vit Nam tha thun k hp ng chuyn nhng 150.000 c phiu.
89
Mnh gi
(triu ng)
ghi s
(triu ng)
31/12/2009
% s hu ca
Ngn hng
Mnh gi Gi tr ghi s % s hu ca
Ngn hng
(triu ng) (triu ng)
u t vo cc t chc tn dng
Ngn hng TMCP Si Gn Cng thng
270.478
270.478
11,00
85.155
85.155
5,68
16.888
16.888
0,84
16.888
16.888
1,69
Qu Tn dng Nhn dn TW
5.000
5.000
0,45
5.000
5.000
0,45
15.000
15.000
11,90
15.000
15.000
15,87
8.283
21.736
0,94
4.000
22.287
0,49
3.182
3.182
9,09
380
380
9,09
310.548
310.548
134.706
166.446
u t vo cc t chc kinh t
Cng ty CP Chuyn mch Ti chnh
Quc gia
Cng ty CP u t PCB
(*) Trong nm 2010, Ngn hng thc hin vic phn loi li khon u t gp vn vo Cng ty CP Xi mng H Tin II v Cng ty CP Cao Su Phc
Ha t khon mc gp vn u t di hn sang khon mc u t sn sng bn do thay i mc ch nm gi. Cng trong nm 2010, cng ty
CP Xi mng H Tin II c sp nhp vi cng ty CP Xi mng H Tin I.
12. Ti sn c nh
12.1 Ti sn c nh hu hnh
Bin ng ca ti sn c nh hu hnh trong nm ti chnh kt thc ngy 31 thng 12 nm 2010 nh sau:
Nh ca, vt kin trc My mc thit b
Phng tin vn ti
TSC khc
Tng cng
(triu ng)
(triu ng)
(triu ng)
835.803
2.216.774
446.709
200.231
3.699.517
8.243
691.016
122.176
66.715
888.150
145.443
5.092
12.669
163.204
401
1.277
1.678
(49.178)
(87.080)
(9.632)
(3.179)
(149.069)
(5.528)
(1.849)
(23)
(7.400)
935.184
2.823.953
560.530
276.413
4.596.080
Nguyn gi
Ti ngy 1 thng 1 nm 2010
Mua trong k
u t XDCB hon thnh
Tng khc
Thanh l, nhng bn
Gim khc
Ti ngy 31 thng 12 nm 2010
90
Phng tin vn ti
TSC khc
Tng cng
(triu ng)
(triu ng)
(triu ng)
363.336
1.193.954
235.107
131.876
1.924.273
69.126
449.846
55.106
26.795
600.873
Thanh l, nhng bn
(38.914)
(86.319)
(9.363)
(816)
(135.412)
393.548
1.557.481
280.850
157.855
2.389.734
472.467
1.022.820
211.602
68.355
1.775.244
541.636
1.266.472
279.680
118.558
2.206.346
Gi tr hao mn ly k
Ti ngy 1 thng 1 nm 2010
Khu hao trong k
Gi tr cn li ca TSC
Bin ng ca ti sn c nh hu hnh trong giai on t ngy 3 thng 7 nm 2009 n ngy 31 thng 12 nm 2009 nh sau:
Nh ca, vt kin trc
TSC khc
Tng cng
(triu ng)
(triu ng)
(triu ng)
670.052
1.912.831
393.699
178.662
3.155.244
Mua trong k
118.597
353.340
62.449
11.475
545.861
54.059
54.059
2.666
1.254
13.022
16.942
(9.444)
(48.260)
(9.439)
(67.143)
(2.928)
(2.928)
(127)
(2.391)
(2.518)
835.803
2.216.774
446.709
200.231
3.699.517
344.964
1.063.623
213.280
120.316
1.742.183
28.432
181.123
31.234
14.436
255.225
Thanh l, nhng bn
(6.204)
(48.260)
(9.407)
(63.871)
(2.876)
(2.876)
(3.856)
(2.532)
(6.388)
363.336
1.193.954
235.107
131.876
1.924.273
Nguyn gi
Ti ngy 3 thng 7 nm 2009
Phn loi li
Gim khc
Ti ngy 31 thng 12 nm 2009
91
TSC khc
Tng cng
(triu ng)
(triu ng)
(triu ng)
472.467
1.022.820
211.602
68.355
1.775.244
Tng cng
Gi tr cn li ca TSC
Ti ngy 3 thng 7 nm 2009
Ti ngy 31 thng 12 nm 2009
12.2 Ti sn c nh v hnh
Bin ng ca ti sn c nh v hnh trong nm ti chnh kt thc ngy 31 thng 12 nm 2010 nh sau:
Quyn s
Tin thu t Ciputra (*)
dng t c
(triu ng)
thi hn
(triu ng)
Phn mm
k ton
(triu ng)
849.888
681.362
215.460
9.906
1.756.616
Mua trong k
274.114
104.479
1.452
380.045
Thanh l, nhng bn
(5.373)
(139)
(5.512)
(849.888)
(1.738)
(851.626)
948.365
319.939
11.219
1.279.523
84.988
36.669
111.573
1.100
234.330
16.297
23.978
2.579
42.854
(84.988)
(3.833)
(139)
(88.960)
49.133
135.551
3.540
188.224
764.900
644.693
103.887
8.806
1.522.286
899.232
184.388
7.679
1.091.299
Gim khc
Ti ngy 31 thng 12 nm 2010
Gi tr hao mn ly k
Ti ngy 1 thng 1 nm 2010
Khu hao trong k
Gim trong k
Ti ngy 31 thng 12 nm 2010
Gi tr cn li
92
dng t c
(triu ng)
thi hn
(triu ng)
Phn mm
k ton
Tng cng
(triu ng)
Nguyn gi
Ti ngy 3 thng 7 nm 2009
849.888
317.307
149.428
570
1.317.193
364.055
66.032
9.336
439.423
849.888
681.362
215.460
9.906
1.756.616
63.741
34.728
101.507
135
200.111
21.247
1.941
10.066
965
34.219
84.988
36.669
111.573
1.100
234.330
764.900
644.693
103.887
8.806
1.522.286
Gi tr cn li
Ti ngy 3 thng 7 nm 2009
Ti ngy 31 thng 12 nm 2009
13. Ti sn c khc
31/12/2010
31/12/2009
(triu ng)
(triu ng)
4.886.335
2.698.803
941.978
500.398
1.402.858
1.513.906
602.025
478.757
44.458
2.418.058
1.198.761
(4.718)
10.246.536
6.435.083
93
31/12/2009
(triu ng)
(triu ng)
94
225.915
682
160.014
81.852
130.611
84.225
80.227
64.039
55.581
31.928
28.971
16.684
15.745
16.614
12.783
3.314
2.455
2.096
9.118
41.154
26.513
7.883
7.299
6.433
5.677
5.186
206.713
112.664
941.978
500.398
31/12/2009
(triu ng)
(triu ng)
78.011
52.081
303.186
657.147
231.717
161.177
120.219
83.622
66.155
263.798
55.000
55.000
41.000
43.245
41.672
40.774
28.180
36.011
128.660
31.658
35.301
12.289
207.183
143.678
1.402.858
1.513.906
Cc ti sn khc
(*) Phi thu t qu trnh c phn ha th hin cc chi ph pht sinh trong qu trnh c phn ha. Trong nm 2010, Ngn hng Nh nc thc
hin vic quyt ton s liu ny. Theo bin bn quyt ton ca NHNN s liu ny l 41.839 triu ng.
13.3 Ti sn c khc
31/12/2010
31/12/2009
(triu ng)
(triu ng)
152.254
404.269
49.954
34.299
1.750.460
740.821
360.421
2.130
15.427
17.242
88.332
1.210
2.418.058
1.198.761
Ti sn c khc
95
31/12/2009
(triu ng)
(triu ng)
550.118
560.844
59.956
61.198
150.242
37.196
41.254
38.940
36.642
744.255
Khc
129.053
81.583
1.750.460
740.821
Nguyn Tri
14. Li th thng mi
Li th thng mi th hin gi tr Li th kinh doanh xc nh trong qu trnh nh gi gi tr doanh nghip cho mc ch c
phn ha ca cng ty con ca Ngn hng l Cng ty Chng khon Ngn hng Cng Thng (hin nay l cng ty CP Chng
khon Ngn hng Cng thng).
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
18.149
18.149
10 nm
10 nm
907
17.242
18.149
18.149
1.815
907
1.815
907
15.427
17.242
Tng gi tr Li th thng mi
Thi gian phn b
Gi tr LTTM phn b ly k u k
nh c
Li th thng mi gim trong k
96
31/12/2009
(triu ng)
(triu ng)
Vay NHNN
49.430
55.359
15.606
16.879
10.702.164
13.003.510
Vay ti cp vn
32.000.000
Bng VN
453.423
642.941
Bng USD
55
43.220.678
13.718.689
Khon vay bng ngoi t thc hin D n hin i ha Ngn hng v H thng Thanh ton l khon vay c ti tr bi
Ngn hng Th gii thng qua NHNN thanh ton cho nh cung cp H thng Cng ngh Thng tin ca Ngn hng. Cc
khon vay ny c thi hn l 20 nm v c li sut t 2,33%/nm n 3,44%/nm (c tnh bng LIBOR 6 thng + 1,50%/
nm (chnh lch) + 0,2%/nm (ph dch v));
Vay h tr cc khon n khoanh l cc khon vay t NHNN nhm gim bt p lc ti chnh do tin hnh khoanh n i
vi cc khon cho vay theo hng dn ca Chnh ph. Cc khon vay ny khng chu li sut v c th c gia hn theo
tnh hnh thu n thc t. NHNN s quyt nh gii php cho cc khon n khoanh sau thi gian c khoanh (thng thng
t 3 n 5 nm) theo tng trng hp c th
Nhm gim bt p lc v tnh hnh thanh khon ti thi im cui nm, Ngn hng tin hnh vay chit khu, ti chit khu
giy t c gi vi NHNN vi k hn 7 ngy, li sut 10%/nm.
97
31/12/2010
31/12/2009
(triu ng)
(triu ng)
26.188.144
9.797.640
8.908.582
5.214.517
35.096.726
15.012.157
31/12/2010
31/12/2009
(triu ng)
(triu ng)
1.525.281
402.406
419.975
23.835
17.558.473
4.107.073
6.684.415
5.264.326
26.188.144
9.797.640
Bng VN
Bng ngoi t
b. Tin, vng gi c k hn
Bng VN
Bng ngoi t
Bng VN
Bng ngoi t
li sut (%/nm)
li sut (%/nm)
10,2 n 14
7,7 n 12,0
2,0 n 4,5
3,6 n 3,7
Bng VN
Bng ngoi t
Bng VN
Bng ngoi t
98
31/12/2010
31/12/2009
(triu ng)
(triu ng)
30.000
8.908.582
5.184.517
8.908.582
5.214.517
li sut (%/nm)
li sut (%/nm)
1,8 n 2,59
1,49 n 2,00
31/12/2009
(triu ng)
triu ng
33.698.994
31.911.986
209.839
185.004
6.668.179
3.470.021
17.116
16.989
Tin gi c k hn bng VN
52.323.877
28.710.857
85.010.658
56.101.145
3.007.059
7.112.136
15.902.641
13.990.926
795.343
605.068
610.705
535.053
Tin gi k qu bng VN
4.169.888
4.055.112
2.052.923
897.265
1.451.483
783.037
205.918.705
148.374.599
2010
2009
li sut %/nm
li sut %/nm
0 n 4,2
0 n 3
2,2 n 4,5
0 n 4,5
0 n 1,2
0 n 2,4
0,1 n 0,2
0 n 1,5
Tin gi c k hn bng VN
6 n 15,5
2,5 n 17
2,4 n 18
2,4 n 17
0,7 n 2,2
0,7 n 3,5
0,3 n 6
0,6 n 6,5
2,4 n 14,4
10,3 n 10,49
0,1 n 5
3,2 n 3,5
Tin gi khng k hn
Tin gi khng k hn bng VN
Tin gi tit kim khng k hn bng VN
Tin gi khng k hn bng ngoi t
Tin gi tit kim khng k hn bng ngoi t
Tin gi c k hn
Tin gi k qu
i vi tin gi tit kim c k hn, trong trng hp khch hng rt trc hn, li sut nhn c s p dng theo li sut khng
k hn.
99
Tin gi ca TCKT
Doanh nghip quc doanh
DN ngoi quc doanh v cc i tng khc
Doanh nghip c vn u t nc ngoi
Tin gi ca c nhn
Tin gi ca cc i tng khc
31/12/2010
31/12/2009
(triu ng)
(triu ng)
186.199.647
66.431.628
69.748.737
46.335.580
110.246.508
16.249.245
6.204.402
3.846.803
19.478.350
75.213.420
240.708
6.729.551
205.918.705
148.374.599
31/12/2009
triu ng
(triu ng)
Vn nhn t kho bc Nh nc
20.894.048
17.949.279
20.126.734
12.900.390
2.100.799
2.663.642
1.267.922
697.003
345.382
314.688
44.734.885
34.525.002
Hp ng thanh ton song bin gia Ngn hng Nh nc v Ngn hng Cng thng ngy 8 thng 4 nm 1998, c sa
i b sung ngy 24 thng 5 nm 1999;
Vn bn tha thun hp tc t chc thanh ton phi hp thu cc khon Thu gia Kho bc Nh nc - Ngn hng Cng
Thng v Tng cc thu k ngy 11 thng 12 nm 2007;
Tha thun Lin tch qui trnh phi hp thu Ngn sch Nh nc gia Kho bc Nh nc - Ngn hng Cng thng v Tng
cc thu k ngy 9 thng 2 nm 2009.
100
Li sut
(triu ng)
(%/nm)
1 thng n 5 nm
7.108.000
7,5 n 15
Khng k hn v 6 thng
7.199.027
2,4 n 11,2
6 thng
1.255.000
11 n 13,5
Tp on Bo Vit
1 n 6 thng
553.781
11 n 14
Khng k hn v n 6 thng
1.594.228
3,0 n 13,5
1 thng n 1 nm
272.000
10,45 n 14
Khng k hn v 1 nm
261.120
3,0 n 12,6
234.000
11
Khng k hn
200.000
3,2 n 4,15
1 nm
512.606
10 n 11
Cng ty CP qun l qu u t MB
Khng k hn
150.000
3,1 n 4,2
3 thng
146.804
12
Khng k hn v di 1 nm
50.662
3 v 14 n 15
Qu u t pht trin Lm ng
Khng k hn
48.572
Khng k hn
48.001
0 v 11,2 n 11,5
Khng k hn v di 1 nm
45.080
3 v 11 n 14
3 thng
37.454
10,8 n 13,5
Cng ty CP CK Nht
Khng k hn v 3 thng n 1 nm
32.026
3 n 14
1 n 3 thng
26.113
11 n 14
Trn 1 thng
25.602
11
Khng k hn
24.247
1 nm
20.000
10,49 n 12,6
Khng k hn
10.000
T chc
K hn
Cc t chc khc
Tng
272.411
20.126.734
101
Li sut
(triu ng)
(%/nm)
Khng k hn
89.020
1,2 n 3,6
1 nm v Khng k hn
39.761
0,1 n 2,5
Cng ty CP qun l qu u t MB
1 nm
321.844
2,1 n 2,2
1 nm
1.240.812
1 n 4,8
3 thng
151.456
257.906
1 n 4
T chc
K hn
Cc t chc khc
2.100.799
31/12/2009
(triu ng)
(triu ng)
444.301
481.350
138.992
141.363
44.470
74.290
640.159
1.267.922
697.003
283.742
284.188
32.184
30.500
29.456
345.382
314.688
1.613.304
1.011.691
T chc
Bng ng Vit Nam
Bng ngoi t
Vn nhn t d n Deutsche Investitions und Entwicklunggsesellschaft
mbH (DEG )
Tng
102
Nm hiu lc
K hn
(nm)
Thi gian n hn
31/12/2010
Li sut
31/12/2010
Li sut
(nm)
(triu ng)
(%/nm)
(triu ng)
(% /nm)
KFW
2001
40
10
138.992
JIBIC
1999
<10
12
444.301
6,5 n 9,24
SMEDF
1998
1 n 7
44.470
9 n 11
BL TK&HQNL
2007
32.184
0,1 n 0,3
74.290
1 n 1,25
DEG
2003
40
10
283.742
0,75
30.500
8,4
JICA
2010
KKH
640.159
2010
1 n 3
29.456
Hip hi pht
trin quc t
1.613.304
6,36 n 6,8
1.011.691
31/12/2009
(triu ng)
(triu ng)
505.207
1.876.582
2.928.794
3.031.568
105.856
3.070.655
7.095.250
251
93.170
556.195
50.000
10.728.283
8.585.257
Chng ch tin gi
Di 12 thng
T 12 thng n di 5 nm
K phiu
Di 12 thng
T 12 thng n di 5 nm
Tri phiu
Di 12 thng
T 12 thng n di 5 nm
Giy t c gi khc
Di 12 thng
T 12 thng n di 5 nm
103
2009
li sut (%/nm)
li sut (%/nm)
2,0 n 14,5
2,4 n 10,49
K phiu c k hn t 3 thng ti 1 nm
2,4 n 10,9
2,4 n 10,50
Tri phiu c k hn t 1 nm ti 2 nm
8 n 9,2
8 n 8,6
8 n 11,2
8 n 10,49
31/12/2010
31/12/2009
(triu ng)
(triu ng)
Cc khon li v ph phi tr
3.560.011
1.740.761
130
5.489.655
8.605.229
590.842
226.110
9.640.638
10.572.100
31/12/2010
31/12/2009
(triu ng)
(triu ng)
1.245.795
2.854.893
1.350.332
290.231
244.677
76.466
63.602
620
11.924
773.609
2.306.532
721.901
589.191
209.696
362.358
212.246
194.187
130.415
192.356
Giy t c gi khc
Cc khon phi tr ni b
104
31/12/2009
(triu ng)
(triu ng)
84.989
120.294
19.511
54.068
48.572
41.630
86.574
44.790
40.432
18.878
25.214
77.953
28.115
32.657
24.749
88.282
24.951
22.537
78.164
71.968
53.796
83.147
402.794
302.103
Cc khon khc
231.420
156.265
5.489.655
8.605.229
(*) Tin thu t c phn ha th hin khon tin thu t cc c ng bn ngoi trong t u gi c phn ln u ra cng chng sau khi tr i mnh
gi c phn v phn thng d vn ca c ng bn ngoi c li doanh nghip c phn. Trong nm 2010, s liu ny c quyt ton bi
Ngn hng Nh nc, theo s liu quyt ton theo bin bn quyt ton l 773.628 triu ng [1].
(**) Khon mc ny th hin chnh lch gi tr phn vn Nh nc (ti sn rng) pht sinh ti Ngn hng Cng thng Vit Nam t thi im xc
nh gi tr doanh nghip ti ngy 31 thng 12 nm 2007 n thi im chnh thc chuyn i thnh ngn hng c phn l ngy 2 thng 7 nm
2009. Theo quy nh ti Ngh nh 109/2007/N-CP, khon chnh lch ny s c chuyn tr cho Nh nc. Trong nm 2010, s liu ny c
quyt ton bi Ngn hng Nh nc, theo s liu quyt ton theo bin bn quyt ton l 2.353.207 triu ng [2].
Trong tng s tin phi tr Nh nc l 3.084.995 triu ng (bao gm s tin phi thu t c phn ha, chnh lch ti sn rng t thi im
xc nh gi tr doanh nghip ti ngy 31 thng 12 nm 2007 n thi im chnh thc chuyn i thnh ngn hng c phn l ngy 2 thng 7
nm 2009, loi tr i chi ph c phn ha), Ngn hng xin ph duyt ca Ngn hng Nh nc v thc hin tng vn t I, trong s dng
2.811.439 triu ng trong tng ngun phi tr Nh nc tng phn vn gp ca c ng Nh nc ti Ngn hng. Phn cn li l 273.556 triu
ng c chuyn tr v cho Tng cng ty u t v kinh doanh vn nh nc. Xem thm thuyt minh s 22.1.
105
Thu GTGT
Thu TNDN hin hnh
Cc loi thu khc
S phi np trong k
u k
(triu ng)
S d ti
S np
(triu ng)
(triu ng)
31/12/2010
22.538
46.215
157.085
(88.332)
589.191
90.379
1.139.103
1.096.772
721.901
24.951
4.585
225.193
166.447
88.282
636.680
94.964
1.410.511
1.420.304
721.851
Ngn hng c ngha v np thu thu nhp doanh nghip 25% trn tng li nhun chu thu (nm 2009: 25%).
Cc bo co thu ca ngn hng s chu s kim tra ca c quan thu. Do vic p dng lut v cc quy nh v thu i vi cc
loi nghip v khc nhau c th c gii thch theo nhiu cch khc nhau, s thu c trnh by trn cc bo co ti chnh hp
nht c th s b thay i theo quyt nh cui cng ca c quan thu.
S d ti 31/12/2010
(triu ng)
(triu ng)
(triu ng)
44.458
(44.458)
(130)
(130)
44,458
(44,588)
(130)
iu chnh
s d
(triu ng)
u k
(triu ng)
106
S d ti
S phi np
trong k
(triu ng)
S np
31/12/2010
(triu ng)
(triu ng)
589.191
90.379
1.112.778
1.096.772
695.576
26.325
26.325
589.191
90.379
1.139.103
1.096.772
721.901
21. Tnh hnh thc hin ngha v vi ngn sch nh nc (tip theo)
21.2 Thu thu nhp doanh nghip hin hnh (tip theo)
21.2.1 Thu thu nhp doanh nghip t hot ng kinh doanh
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
4.598.038
1.678.289
(37.101)
(13.434)
Tr
(207.087)
(24.206)
(115.021)
(154.875)
(92.893)
(121.475)
(69.068)
(4.894)
250.000
95.623
177.833
7.227
6.160
4.310.435
1.662.681
1.077.609
415.670
35.169
22.794
1.112.778
438.464
589.191
(2.466)
435.319
92.845
(1.096.772)
(284.592)
695.576
589.191
Cng:
107
21. Tnh hnh thc hin ngha v vi ngn sch nh nc (tip theo)
21.2 Thu thu nhp doanh nghip hin hnh (tip theo)
21.2.2 Thu thu nhp doanh nghip t hot ng chuyn nhng bt ng sn
T 01/01/2010
n 31/12/2010
(triu ng)
Thu nhp t hot ng kinh doanh trc thu
115.021
Tr
Gi vn t chuyn nhng t
Chi ph khc
(5)
105.300
26.325
26.325
108
(9.716)
26.325
Vn iu l
iu chnh trch
qu k trc
iu chnh qu
khen thng phc
li k trc
60.031
58.735
(triu ng)
pht trin
13.026
322.804
113.370
(triu ng)
chnh
phng ti
b sung
(11.130)
103.070
41.601
(triu ng)
vn iu l
(180,779)
180.779
(triu ng)
phc li
thng v
Qu khen
3.405.478
836.276
(triu ng)
ly k
phi/ L
cha phn
sau thu
Li nhun
(1,896)
(12.985)
(425.874)
ti chnh
(triu ng)
(triu ng)
bo co
chuyn i
ti sn
nh gi li
Qu d tr
Tm trch qu khc
trong nm
(triu ng)
C phiu qu
Qu u t
Qu d
(815.977)
Tng do chuyn
i bo co ti
chnh cho mc
ch hp nht
88.344
(triu ng)
vn c phn
t gi do
Chnh lch
Tm trch qu khen
thng phc li
trong k
339.393
C phn pht
hnh thm cho
cc c ng ngoi
Nh nc
Li nhun tng
trong nm
2.811.439
11.252.973
(triu ng)
Tng vn t ngun
phi tr Nh nc
t c phn ha
S d u k
Ch tiu
Thng d
Chnh lch
Tnh hnh thay i vn ca Ngn hng trong nm 2010 c th hin trong bng di y:
8.869
205.235
(triu ng)
thiu s
c ng
Li ch ca
Tng cng
(180.779)
(12.985)
(815,977)
60.031
3.414.347
339.393
2.811.439
12,777,313
(triu ng)
109
110
Vn iu l
89.778
(18)
(triu ng)
C phiu qu
ti chnh
(triu ng)
118.766
(triu ng)
bo co
chuyn i
ti sn
nh gi li
t gi do
Chnh lch
(triu ng)
pht trin
Qu u t
438.356
(10.844)
(triu ng)
chnh
phng ti
Qu d
133.541
(triu ng)
vn iu l
b sung
Qu d tr
(triu ng)
phc li
thng v
Qu khen
2.217.631
1.095
(768.486)
(triu ng)
ly k
phi/ L
cha phn
sau thu
Li nhun
201.913
(10.739)
(1.452)
(triu ng)
thiu s
c ng
Li ch ca
Tng cng
18.372.276
1.077
(10.844)
(10,739)
(triu ng)
(**) Thng d vn c phn iu chnh gim theo kt qu quyt ton ca Ngn hng Nh nc lin quan n c phn ha.
(*) Theo Thng t 244/2009/TT-BTC hng dn sa i, b sung ch k ton doanh nghip c hiu lc t ngy 1 thng 1 nm 2010, qu khen thng phc li c chuyn sang hch ton ti khon phi tr.
15.172.291
S d cui k
S dng trong k
768.486
Chia c tc nm
2009 ca Ngn
hng bng c phiu
Thng bo chi tr
c tc cho c ng
thiu s ca Cng
ty chng khon
NHTMCP Cng
Thng
(triu ng)
vn c phn
1.452
(triu ng)
iu chnh thng
d vn c phn
ca Cng ty chng
khon NHTMCP
Cng Thng
Ch tiu
Thng d
Chnh lch
Ngh quyt
22/10/2010
22/10/2010
Gi tr
(triu ng)
Hnh thc gp vn
31/12/2009
Vn c phn thng
Vn c phn thng
(triu ng)
(triu ng)
13.538.085
10.040.855
1.634.206
1.212.118
89.778
88.344
15.262.069
11.341.317
Nm 2010
Nm 2009
1.517.229.121
1.125.297.280
163.420.642
121.211.780
C phiu ph thng
163.420.642
121.211.780
C phiu u i
Vn u t ca Nh nc
Vn gp (c ng, thnh vin)
Thng d vn c phn
C phiu qu
C phiu ph thng
C phiu u i
1.517.229.121
1.125.297.280
C phiu ph thng
C phiu u i
10.000
10.000
111
Mc ti a
Qu b sung vn iu l
Khng quy nh
Khng quy nh
Qu d phng ti chnh
10%
25% vn iu l
Cc qu cn li c trch theo Ngh quyt i hi ng C ng. Vic s dng cc qu d tr ny tun theo Ngh nh 146.
Trong nm, Ngn hng thc hin trch cc qu t li nhun ca nm 2010.
Mc ti a
Qu b sung vn iu l
10% Vn iu l
Qu d phng ti chnh
10% Vn iu l
Vic trch lp cc qu d tr t li nhun sau thu hng nm c thc hin trong nm tip theo, sau khi c s thng qua ca
cng ty m - Ngn hng TMCP Cng thng Vit Nam.
22.4.2 Cc qu d tr ca Cng ty Bo him Ngn hng TMCP Cng thng Vit Nam
Theo iu 31- Ngh nh 46 ban hnh ngy 22 thng 3 nm 2007, cc cng ty bo him phi trch lp cc qu d tr t li nhun
sau thu theo t l sau:
Qu d tr bt buc
Mc ti a
10% Vn iu l
22.4.3 Cc qu d tr ca Cng ty Qun l n v Khai thc ti sn, Cng ty Cho thu Ti chnh, Cng ty Qun l Qu, Cng
ty Vng bc qu
Ngoi tr Cng ty Cho thu Ti chnh trch t li nhun sau thu lp cc qu d tr theo cc t l m Ngn hng ang p dng,
cc cng ty cn li khng trch lp cc qu d tr trong nm 2010.
112
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
3.405.478
1.273.544
(815.977)
2.589.501
1.273.544
1.260
1.225
1.260
1.202
2.055
1.132
2.055
1.060
Li c bn trn c phiu cho giai on t ngy 03 thng 07 nm 2009 n ngy 31 thng 12 nm 2009 c iu chnh hi
t cho s kin Ngn hng chi tr c tc bng c phiu thng trong nm 2010 vi s tin l 76.848 triu ng, tng ng vi 76
triu c phiu. Theo , Li c bn trn c phiu cho giai on t ngy 03 thng 07 nm 2009 n ngy 31 thng 12 nm 2009
sau iu chnh l 1.060.
24. C tc
Ngy 3 thng 1 nm 2011, Hi ng Qun tr Ngn hng TMCP Cng thng Vit Nam ban hnh ngh quyt s 01/NQ-HQTNHCT v vic tm ng c tc nm 2010. Theo s c tc tm ng chi tr cho c ng l 2.044 t ng v hnh thc tr c tc
bng tin mt.
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
1.951.502
400.552
24.088.334
7.723.195
5.707.064
1.827.860
168.148
57.403
4.140
8.138
31.919.188
10.017.148
113
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
Tr li tin gi
15.079.606
4.795.882
Tr li tin vay
3.458.395
553.257
1.235.528
203.388
56.657
13.869
19.830.186
5.566.398
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
1.769.499
494.361
517.202
205.565
302.769
111.383
251.728
26.375
697.800
151.038
(333.393)
(106.798)
(45.154)
(18.164)
(91.411)
(37.122)
(196.828)
(51.512)
1.436.106
387.563
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
574.578
256.958
31.670
25.788
200.587
(137.620)
(15.656)
114
28. Li/l thun t hot ng kinh doanh ngoi hi v vng (tip theo)
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
(715)
(335.257)
(490.104)
158.444
(48.215)
29. Li/ l thun t hot ng kinh doanh (mua bn) chng khon
kinh doanh
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
39.066
131.647
(74.587)
(62.657)
(3.070)
(3.394)
(38.591)
65.596
30. Li/ l thun t hot ng kinh doanh (mua bn) chng khon u t
T 01/01/2010
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
9.855
17.324
(886)
(3.078)
(269.146)
(260.177)
14.246
(*) Trong nm 2010, Ngn hng thc hin vic trch lp d phng cho cc tri phiu ca Vinashin vi t l trch lp l 50% gi tr mnh gi ca
tri phiu (s d phng trch lp cho cc tri phiu ca Vinashin l 250 t ng).Qu d phng c trnh by ti Thuyt minh s 10
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
1.193.854
465.629
4.551
3.531
142.259
31.970
(70.266)
(29.415)
1.270.398
471.715
115
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
10.677
4.159
T cc khon u t di hn khc
32.068
13.434
121.475
69.068
121.475
69.068
164.220
86.661
T 03/07/2009
n 31/12/2010
n 31/12/2009
(triu ng)
(triu ng)
100.553
38.372
159.898
70.240
Chi cng tc ph
66.031
31.631
Chi o to
46.473
23.049
30.333
23.135
46.341
21.779
Chi qung co, tip th, khuyn mi, tip tn, khnh tit
290.046
95.437
489.908
205.766
120.929
190.108
362.789
99.440
3.468
250
232.310
86.477
119.598
73.138
79
Thu vn phng
225.156
72.295
118.055
49.348
540
2.412.428
1.080.544
116
31/12/2009
(triu ng)
(triu ng)
2.813.948
2.204.060
5.036.794
5.368.942
5.777.639
5.617.647
39.532.172
17.135.670
53.160.553
30.326.319
I.
T 01/01/2010 n
T 03/07/2009 n
31/12/2010
31/12/2009
17.680
17.538
3.791.921
1.648.779
2.
Cc khon tr cp khc
136.958
46.642
3.
3.928.879
1.695.421
5.
17,87
15,67
6.
18,52
16,11
31/12/2009
Bt ng sn
280.427.059
203.786.063
ng sn
156.065.267
130.953.426
Chng t c gi
77.394.866
67.035.828
Ti sn khc
27.875.150
11.618.435
541.762.342
413.393.752
117
118
31/12/2010
31/12/2009
(triu ng)
(triu ng)
Bo lnh ti chnh
14.826.473
11.788.762
Th tn dng tr ngay
21.485.457
14.627.519
Th tn dng tr chm
304.809
445.986
36.616.739
26.862.267
kim sot hoc b kim sot hoc chu s kim sot chung bi Ngn hng (bao gm cc cng ty m, cng ty con);
(b) Bn lin quan l cng ty lin doanh, lin kt m Ngn hng l mt bn lin doanh, lin kt;
(c) Bn lin quan c thnh vin l nhn s chnh trong Ban Qun l ca Ngn hng hoc cng ty m ca n;
(d) Bn lin quan l thnh vin mt thit trong gia nh ca bt k c nhn no nu trong im (a) hoc (c);
(e) Bn lin quan l mt Ngn hng trc tip hoc gin tip chu s kim sot, ng kim sot hoc chu nh hng ng k, hoc
c quyn biu quyt bi bt k c nhn no c cp n trong im (c) hoc (d);
Chi tit giao dch ln vi cc bn lin quan trong nm 2010 nh sau:
Bn lin quan
Quan h
Cc giao dch
Triu ng
NHNNVN
B Ti chnh
S hu trc tip
Gim tin gi c k hn
B Ti chnh
S hu trc tip
B Ti chnh
S hu trc tip
Tng vn nhn
NHLD Indovina
Lin doanh
299.469
NHLD Indovina
Lin doanh
398.459
NHLD Indovina
Lin doanh
41.630
C ng
76.582
(332.148)
(1.675.087)
72.600
1.384.805
Chi tit giao dch ln vi cc bn lin quan trong giai on t ngy 3 thng 7 n ngy 31 thng 12 nm 2009 nh sau:
Bn lin quan
Quan h
Cc giao dch
Triu ng
12.991.626
B Ti chnh
S hu trc tip
2.693.412
B Ti chnh
S hu trc tip
NHLD Indovina
Lin doanh
Tng tin gi
31.667
59.400
100.040
119
Phi tr
(triu ng)
(triu ng)
5.036.794
350.140
S hu trc tip
Tin gi c k hn
1.450.235
B Ti chnh
S hu trc tip
Vn nhn ca cc t chc
1.384.805
NHLD Indovina
Lin doanh
Tin gi
400.000
400.126
NHLD Indovina
Lin doanh
41.630
Phi thu
(Phi tr)
(triu ng)
(triu ng)
5.368.942
Bn lin quan
Quan h
Cc giao dch
B Ti chnh
Chi tit n v cho vay cc bn lin quan ti thi im 31 thng 12 nm 2009 nh sau:
Bn lin quan
Quan h
Cc giao dch
13.075.748
B Ti chnh
S hu trc tip
Tin gi c k hn
3.125.322
NHLD Indovina
Lin doanh
100.531
1.667
Tng tin gi
Cc cam kt
tn dng
Trong nc
237.300.405
44.401.869
13.246.187
(4.445)
Nc ngoi
1.194.404
7.315.082
23.370.552
23.686
120
41. Chnh sch qun l ri ro lin quan n cc cng c ti chnh (tip theo)
phng nga ri ro lin quan n cc cng c ti chnh nh cc cam kt hon i ngoi t cho mc ch qun l ri ro li sut.
Trong qu trnh qun l ri ro tn dng, Ngn hng s dng c hiu qu Cm nang Tn dng trong ghi chi tit cc chnh sch
v th tc cho vay cng nh cc hng dn thc hin chun ha cc hot ng tn dng ca Ngn hng. Ri ro thanh khon
c hn ch thng qua vic nm gi mt s lng ln tin mt v cc khon tng ng tin di dng ti khon Nostro, cc
khon tin gi c k hn ti Ngn hng Nh nc v cc t chc tn dng khc v cc giy t c gi. Cc t l an ton c tnh n
yu t ri ro cng c s dng qun l ri ro thanh khon. Ngn hng thng tin hnh nh gi chnh lch li sut, so snh
vi cc th trng trong nc v quc t c nhng iu chnh kp thi. Thm vo , vic p dng cc quy trnh qun l ri ro
ni b cng tr nn hiu qu hn nh vic trin khai H thng Qun l Vn Tp trung v H thng Thanh ton Tp trung, theo
ton b cc giao dch vn v thanh ton ca Ngn hng u do Hi s chnh thc hin. Vic cho php Ngn hng gim st hiu
qu hn cc bin i v vn v gim cc sai st c th xy ra cng nh nhng th tc phc tp khng cn thit.
Trong nm 2010, Hi ng Qun l ti sn N - C (Alco) trin khai cc hot ng, thc hin cc phng n khn trng, tch
cc m bo thc hin cc gii hn an ton theo yu cu Thng t 13/TT-NHNN v Thng t 19/TT-NHNN ca NHNN. Hin nay,
Ngn hng ang khn trng trin khai thc hin module ALM/FTP, ban hnh quy ch hot ng ca Alco v Qui nh ni b v
qun l kh nng chi tr i vi tng ng tin, trong ch trng ng Vit Nam, ng USD, ng Euro, GBP. Alco hp nh k
hng thng v t xut ra cc gii php v qun l ri ro thanh khon, ri ro li sut, ri ro tin t, ng thi phn tch d
bo cc kch bn ch ng i ph i vi cc tnh hung bin ng ca th trng.
42. Ri ro tn dng
Ri ro tn dng l kh nng xy ra tn tht trong hot ng ngn hng ca t chc tn dng do khch hng khng thc hin hoc
khng c kh nng thc hin ngha v ca mnh theo cam kt.
Ngn hng kim sot v qun l ri ro tn dng bng cch thit lp hn mc thanh ton tng ng vi mc ri ro m ngn
hng c th chp nhn c i vi mi khch hng v i vi mi lnh vc a l, ngnh ngh.
Ngn hng thit lp quy trnh sot xt cht lng tn dng cho php d bo sm nhng thay i v tnh hnh ti chnh, kh
nng tr n ca cc bn i tc da trn cc yu t nh tnh, nh lng. Hn mc tn dng i vi mi khch hng c thit
lp thng qua vic s dng h thng xp hng tn dng, trong mi khch hng c xp loi mt mc ri ro. Mc ri
ro ny c th c sa i, cp nht thng xuyn
43. Ri ro th trng
43.1 Ri ro li sut
Thi hn nh li li sut thc t l thi hn cn li tnh t thi im lp bo co ti chnh cho ti k nh li li sut gn nht ca
cc khon mc ti sn v ngun vn.
Cc gi nh v iu kin sau c p dng trong phn tch thi hn nh li li sut thc t ca cc ti sn v cng n ca
Ngn hng:
Tin gi ti Ngn hng Nh nc Vit Nam c xp loi tin gi thanh ton do k hn nh li li sut thc t c xp
loi n mt thng;
Thi hn nh li li sut thc t ca chng khon u t v chng khon kinh doanh c tnh da trn thi gian o hn
thc t ti thi im lp bo co ti chnh ca tng loi chng khon;
121
Thi hn nh li li sut thc t ca cc khon tin gi v cho vay cc TCTD; cc khon cho vay khch hng; cc khon n
chnh ph v Ngn hng Nh nc Vit Nam; cc khon tin gi v vay cc T chc tn dng v khon mc tin gi ca
khch hng c xc nh nh sau:
+ Cc khon mc c li sut c nh trong sut thi gian ca hp ng: Thi hn nh li li sut thc t da trn thi
gian o hn thc t tnh t thi im lp bo co ti chnh.
+ Cc khon mc c li sut th ni: Thi hn nh li li sut thc t da trn k nh li li sut gn nht tnh t thi
im lp bo co ti chnh.
Thi hn nh li li sut thc t ca khon mc pht hnh giy t c gi da trn thi nh li li sut thc t ca tng loi
giy t c gi;
Thi hn nh li li sut thc t ca khon mc ngun vn ti tr u thc u t, cho vay m t chc tn dng chu ri ro
c xp vo k hn t 1 nm n 5 nm;
Cn i vn kinh doanh ca Ngn hng TMCP Cng thng Vit Nam trong ngn hn v di hn;
Ngn hng TMCP Cng thng Vit Nam d bo din bin li sut trn th trng a ra quyt nh u t cho ph hp. Trong
trng hp d bo li sut c xu hng gim, Ngn hng TMCP Cng thng Vit Nam s tng cng cc khon u t di hn
tng kh nng sinh li. Ngc li, nu d bo li sut c xu hng tng, Ngn hng TMCP Cng thng Vit Nam s tng
cng u t ngn hn gim thiu ri ro li sut.
i vi hot ng huy ng vn v s dng vn, li sut huy ng vn c xc nh theo nguyn tc th trng, li sut thay i
theo nhu cu, theo quy m huy ng v din bin li sut trn th trng.
i vi hot ng cho vay, Ngn hng TMCP Cng thng Vit Nam quy nh mc li sut cho vay trn nguyn tc m bo b
p chi ph vn, cc chi ph qun l v c li trn c s ban hnh cc mc li sut cho vay. Theo cc chi nhnh khi cho vay li
sut thp ti thiu bng mc sn quy nh. Do ngun vn c k hn ngn t 12 thng tr xung l ch yu, trnh ri ro v li
sut Ngn hng TMCP Cng thng Vit Nam quy nh i vi li sut cho vay trung, di hn bt buc phi th ni (khng c
nh li sut cho vay)
Quy nh kim tra, gim st:
122
M hnh kim tra, gim st bng vn bn theo ni dung ch o chuyn v cc quy trnh lin quan nh quy trnh cho vay...
Thit k cc m hnh, kch bn, phng n c th xy ra khi th trng c bin ng, ch ng cc gii php phng nga ri ro...
Thit lp cc tham s li sut c qun l trong h thng INCAS v thuc s qun l ca cc phng nghip v chuyn trch.
123
124
Tin gi ti NHNN
3.767.327
n (rng)
4.093.359
Tng n phi tr
8.971.843
Cc khon n khc(*)
40.710.098
36.616.739
8.971.843
13.065.202
10.251.254
chnh khc
3.767.327
N phi tr
Tng ti sn
Ti sn C khc (*)
Gp vn, u t di hn (*)
Ti sn c nh v bt ng sn u t
3.767.327
2.813.948
Khng chu li
chnh khc
Qu hn
Ti sn
(20.958.842)
(20.958.842)
148.475.903
1.892.469
5.572.899
106.149.529
22.159.006
12.702.000
127.517.061
3.398.867
75.537.958
19.242
230.761
43.293.439
5.036.794
(5.949.379)
(5.949.379)
93.879.691
2.682.071
9.421.449
38.319.773
12.937.720
30.518.678
87.930.312
1.241.130
80.134.281
6.554.901
12.407.081
12.407.081
44.859.581
4.827.727
9.665.802
30.366.052
57.266.662
16.154.125
40.708.925
403.612
24.679.542
9.594.450
618.205
T 1 - 5 nm
3.297.645
2.092.756
4.054.630
1.218.300
Trn 5 nm
10.251.254
3.297.645
2.092.756
61.854.524
234.204.809
19.242
230.761
50.970.157
5.036.794
2.813.948
Tng
15.932.249
17.006.622
16.124.714
16.124.714
1.953.326 10.663.184
8.971.843
10.728.283
44.734.885
205.918.705
35.096.726
43.220.678
58.717.509
36.616.739
22.100.770
147 348.671.120
147
1.953.326 10.663.184
19.545.084 32.938.871
1.326.016
4.142.486
14.076.582
12.326.230
23.243.568
100.000
n v: triu ng
EUR c
USD c
quy i
quy i
95.530
580.502
2.119.542
18.374
2.813.948
816.443
4.220.351
5.036.794
262.112
8.873.441
41.798.979
35.625
50.970.157
230.761
230.761
19.242
19.242
VN
c quy i
Tng
Ti sn
Tin mt vng bc, qu
Tin gi ti NHNN
Tin gi ti v cho vay cc TCTD khc (*)
Chng khon kinh doanh (*)
Cng c ti chnh phi sinh v cc ti sn ti
chnh khc (*)
125
EUR c
USD c
quy i
quy i
2.225.748
37.263.006
194.716.055
234.204.809
61.854.524
61.854.524
Gp vn, u t di hn (*)
2.092.756
2.092.756
Ti sn c nh v bt ng sn u t
3.297.645
3.297.645
95.036
381.030
9.770.072
5.116
10.251.254
2.678.426
47.914.422
320.119.927
49.485
43.171.193
43.220.678
11.934.148
23.162.578
35.096.726
2.268.964
35.659.142
167.990.599
205.918.705
8.841
1.793.084
42.932.960
44.734.885
1.132.194
9.596.089
10.728.283
31.679
993.970
7.939.984
6.210
8.971.843
18.170.363
18.170.363
2.309.484
51.562.023
312.963.766
368.942
(3.647.601)
7.156.161
52.905
3.930.407
7.278.989
16.791.073
12.424.161
122.516
36.616.739
7.647.931
13.143.472
19.580.322
175.421
40.547.146
Cc ti sn C khc (*)
Tng ti sn
VN
c quy i
Tng
59.115 370.771.890
N phi tr v vn ch s hu
6.210 366.841.483
126
Tin gi ti Ngn hng Nh nc Vit Nam c xp loi tin gi thanh ton, trong bao gm tin gi d tr bt buc. S
d ca tin gi d tr bt buc ph thuc vo thnh phn v k hn ca cc khon tin gi khch hng ca Ngn hng.
Thi gian o hn ca chng khon u t c tnh da trn ngy o hn ca tng loi chng khon.
Thi gian n hn ca cc khon tin gi v cho vay cc T chc Tn dng v cc khon cho vay khch hng c xc nh
da vo ngy n hn ca hp ng quy nh. Thi gian n hn thc t c th thay i do cc kh c cho vay c gia
hn. Ngoi ra, cc khon cho vay khch hng c th hin bng gi tr cn li sau khi tr i d phng ri ro.
Cc khon tin gi, tin vay ca cc t chc tn dng v cc khon tin gi ca khch hng c xc nh da vo tnh cht
ca cc khon ny hoc thi gian o hn trn hp ng. Ti khon Vostro v tin gi thanh ton c thc hin giao dch
theo yu cu ca khch hng v do c xp loi khng k hn. Thi gian o hn i vi cc khon vay v tin gi k
hn c xc nh da trn ngy n hn theo hp ng. Trong thc t, cc khon ny c th c quay vng v do duy
tr trong thi gian di hn thi gian o hn ban u.
Trn c s c Ban lnh o ph duyt k hoch kinh doanh hng nm, phng K hoch & H Tr Alco phn tch v d bo cc
dng tin vo/ra trong h thng theo k hoch c duyt; ng thi cn c vo bin ng ngun vn v s dng vn thc
t hng ngy. T a ra cc quyt nh v qun l v iu hnh vn kh dng cho ph hp.
Cn c vo d bo bin ng ngun vn kh dng, phng u t qun l d tr th cp thng qua vic mua giy t c gi c
tnh thanh khon cao. Cc giy t c gi ny c th c giao dch trn th trng th cp chuyn ho thnh tin. Phng u
t c th quyt nh bn li cc giy t c gi cho NHNN qua th trng m, hoc vay ti cp vn khi ngun vn kh dng thiu
ht m bo thanh khon cho ton h thng.
Cn c vo cc quy nh ca NHNN, phng K hoch & H Tr Alco cng phi hp vi phng u t xut phng n qun
l vn kh dng ca Ngn hng TMCP Cng thng Vit Nam m bo s d bnh qun thc t trn ti khon tin gi VN v
ngoi t ti NHNN hng thng khng thp hn s d ti khon d tr bt buc theo quy nh. Ngoi ra, phng u t cn thit
lp quan h hn mc giao dch vi cc ngn hng khc h tr ln nhau khi cn thit.
Quy trnh qun l vn kh dng ti Ngn hng TMCP Cng thng Vit Nam ang thc hin trong h thng INCAS, chng trnh
thanh ton lin ngn hng CITAD. Trn c s thanh ton tp trung ti Tr s chnh, Ngn hng TMCP Cng thng Vit Nam lun
ch ng qun l thanh khon hng ngy. Hin nay, Ngn hng TMCP Cng thng Vit Nam ang khn trng trin khai v
pht trin cc phn mm nng cp v hon thin quy trnh qun l ri ro theo chun quc t.
Thc t hin nay Ngn hng TMCP Cng thng Vit Nam ch ng chun b ngun vn d tr th cp vi s d ln ti hng
chc ngn t ng (Bao gm tri phiu Chnh ph, tn phiu NHNN, tn phiu kho bc, tri phiu Cty, tri phiu NHTM). gp
phn tng trng kinh t, Ngn hng TMCP Cng thng Vit Nam tch cc trin khai chng trnh cho vay u i i vi cc
doanh nghip nng lm ng nghip, doanh nghip va v nh theo Ngh Quyt 18/NQ-CP v cho vay xut khu, nng nghip
nng thn theo Ngh nh 41/2010/N-CP, p ng y cc nhu cu vay vn ca cc doanh nghip/ cc thnh phn kinh t
nhm gp phn tng trng kinh t.
Qu 4 nm 2010, NHNN iu hnh chnh sch tin t theo hng ch ng, thn trng v linh hot phc v tng trng kinh t.
V Ngn hng TMCP Cng thng Vit Nam thc hin nhiu gii php tch cc huy ng vn, coi trng ngun vn t t chc
kinh t v dn c, chnh v vy tnh hnh thanh khon c vn VN v USD u c m bo tt. Ngoi ra cn h tr hng ngn t
127
128
Ti sn C khc (*)
Tng n phi tr
1.529.332
N phi tr
1.529.332
Ti sn c nh v bt ng sn u t
Tng ti sn
Gp vn, u t di hn (*)
1.529.332
Tin gi ti NHNN
2.237.995
2.237.995
2.237.995
Qu hn
Ti sn
(26.591.517)
111.003.158
1.892.469
5.572.899
81.149.529
9.686.261
12.702.000
84.411.641
3.686.234
709.621
28.621.602
19.242
230.761
43.293.439
5.036.794
2.813.948
(34.948.722)
88.125.807
2.696.178
2.682.071
9.421.448
28.319.772
14.487.660
30.518.678
53.177.085
3.089.428
583.410
42.949.346
6.554.901
53.720.598
83.628.698
3.089.558
4.827.727
13.808.289
50.980.319
10.922.805
137.349.296
3.475.592
6.358.130
127.011.962
503.612
13.145.722
65.912.490
3.186.107
1.326.016
15.932.249
45.468.118
79.058.212
47.803.735
30.636.272
618.205
Trong hn
13.007.362
967
967
13.008.329
3.297.645
2.092.756
6.399.628
1.218.300
Trn 5 nm
22.100.770
348.671.120
8.971.843
10.728.283
44.734.885
205.918.705
35.096.726
43.220.678
370.771.890
10.251.254
3.297.645
2.092.756
61.854.524
234.204.809
19.242
230.761
50.970.157
5.036.794
2.813.948
Tng
129
31/12/2010
31/12/2009
(triu ng)
(triu ng)
1.921.168
1.591.038
8.500
623.807
1.552.024
97.172
520.784
n hn trong 1 nm
n hn t 2 n 5 nm
279.028
910.616
n hn sau 5 nm
247.607
120.624
31/12/2009
31/12/2010
31/12/2009
(triu ng)
(triu ng)
(triu ng)
(triu ng)
USD
18.932
17.941
NZD
15.898
13.339
EUR
27.466
26.459
THB
665,05
533,56
GBP
31.808
29.653
SEK
3.052
2.576
CHF
22.070
17.817
NOK
3.512
3.188
JPY
253,10
199,33
DKK
3.678
3.556
SGD
16.003
13.147
HKD
2.650
2.379
CAD
20.628
17.505
CNY
3.140
2.815
AUD
20.935
16.524
KRW
16,78
Ngi lp
Ngi ph duyt
Ngi ph duyt
ng H Quang V
ng Nguyn Vn Chung
ng Nguyn Vn Du
K ton Trng
Ph Tng Gim c
130
132
Bo Co Thng Nin 2010HI S CHNH: 108 Trn Hng o, H Ni | T: 04.3942 1030 | F: 04.3942 1032 | www.vietinbank.vn