asia-pacific development bank

ASIA-PACIFIC DEVELOPMENT BANK

Annual Report

ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.)

CONTENTS Pages

CEO Statement ..................................................................................................................... 1

Corporate Information ........................................................................................................... 2

Vision, Mission and Core Value ............................................................................................ 3

Organization Chart ............................................................................................................... 4

Management Team .......................................................................................................... 5 - 8

Audited Financial Statements in accordance with Cambodian International Financial Reporting Standards

Report of The Board Of Directors .................................................................................. 9 - 12 Independent Auditor’s Report ...................................................................................... 13 - 15 Statement of Financial Position .......................................................................................... 16 Statement of Profit Or Loss And Other Comprehensive Income ........................................ 17 Statement of Changes In Equity .................................................................................. 18 - 19 Statement of Cash Flows .................................................................................................... 20 Notes to the financial statements ................................................................................ 21 – 70


1

CEO STATEMENT

Global economy 2019 has virtually ground to a halt, recording its slowest growth since the Financial Crisis a decade ago. While economic outlook becoming uncertain and unpredictable, businesses and investments take cautious measures to sustain themselves and maintain their pace in this unprecedented situation. Thanks to stable political environment and social stability in Cambodia leading a sustainable economic growth of 7%, these have assured investors to continue their investment agenda and to reinvent new opportunities. To facilitate these investments, the banking sector in Cambodia continues play a crucial role through the mobilization and allocation of financial resources to fuel and support our economy.

Over the past years we have strived enormously to achieve a momentous milestone by successfully upgrading ourselves to commercial bank. Our total assets have jumped significantly from USD24million in 2018 to USD80.47million this year. Meanwhile, our gross loans increased more than 3 folds from USD21.49million to USD70.80million. Together with these growths, the Bank has enforced stringent assets management; hence, there is no non-performing loan for 4 consecutive years. As of May 2020, despite global economic recession due to Covid-19 and uncertainties pertaining withdrawal of EBA (Everything But Arms) from Cambodia, our assets quality remains sound and healthy. Moving forward, while constantly securing strong financial and operational foundation, APD Bank is equipping ourselves to embark greater journey of commercial bank.

We aim to be at the forefront in introducing cutting-edge digital banking technology and solutions to Cambodia. Focusing on technological innovation for financial services, APD Bank will vigorously develop mobile banking in the future, prioritizing on mobile account opening, remittance, payment and other innovative services, and implementing new technological financial experience to our remote customers. We also provide Internet and online banking services for local and international customers convenience.

We aim to achieve our goal of "being in Cambodia and serving the whole Asia-Pacific" by providing comprehensive cross-border financial services to the entire Asia-Pacific region including China, Hong Kong, Taiwan, Singapore, Thailand, Malaysia, etc.

We will continue to prioritize full compliance and to build a strong governance and robust risk management culture. APD Bank places the highest priority in making sure all requirements are met and all internal policies and processes are adhered to at all times. We will keep ourselves abreast to the latest development of the regulatory requirements and regulations.

To all my beloved colleagues, I would like to express my sincere thanks and recognition for all your hard-work, commitments and initiatives to betterment of APD Bank. I firmly believe 2020 comes with another exciting chapter for our commercial banking journey, a remarkable journey to be filled with challenges, opportunities, excitements and growth.

Finally, we would like to express our gratitude to our shareholders and Board of Directors for their attentive guidance in positioning APD Bank. We also thank our customers for their trust and cooperation. Last but not least, our utmost appreciation goes to the National Bank of Cambodia and other regulatory authorities for their ongoing guidance and supports. Hsiao Charng Geng, Chief Executive Officer Phnom Penh, 8 June 2020


2

CORPORATE INFORMATION

Bank Asia-Pacific Development Bank Plc. Registration No 00007514 Registered office Lot No.132, Street no. 294 (Corner Norodom Blvd) Sangkat Tonle Bassac, Khan Chamkarmorn Phnom Penh, Kingdom of Cambodia Shareholders Mr. Vong Pech Mr. Lau Yao Zhong Board of Directors Mr. Vong Pech Chairman Mr. Lau Yao Zhong Vice Chairman Mr. Zhao Wen Qing Director Mr. Lonh Hay Director Mr. Yu Yongshun Director Management team Mr. Hsiao Charng Geng Chief Executive Officer Ms. Chen Ya-Duan Deputy CEO Mr. Svay Pisal Head of Risk Management Ms. Saing Manita Head of Compliance Mr. Thol Lyna Head of Internal Audit Mr. Chheu Tech Head of Finance and Accounting Ms. Thai Sreymom Head of Admin and HR and Secretariat Auditors Ernst & Young (Cambodia) Ltd


3

VISION, MISSION AND CORE VALUE

Vision

APD Bank’s vision is to be one of the leading financial institutions offering quality service to fulfill dreams across generations, beyond borders.

Mission

APD Bank is committed to delivering a whole range of international quality financial services that will create value and enrich the lives of our customers, employees, shareholders and the communities we serve.

Core Value

Accountability : We are active and accountable in our customers’, employees’ and shareholders’ best interests.

Passion : We put our soul into our work and stamp it with our own personality to accomplish our customer’s objective. Enthusiasm is very important for our achievement.

Diligence : We understand what a priority is, and we are committed to doing the best of our ability by whatever means necessary.

Best : We strive to get better, smarter and more innovative and be the best in everything we do.

Acumen : We master market trends and use our operational knowledge and strategic thinking to provide high quality service to our customers.

Network : We achieve our goals and objectives by collaborating and working together. We will also use the resources from our Group efficiently and effectively with full cooperation and effective communication to yield greater results.

Knowledge : We believe in knowledge orientation, specialized employees, up-to-date technology, creativity, and innovation in our activities.


4

ORGANIZATIONAL CHART


5

MANAGEMENT TEAM

MR. HSIAO CHARNG GENG AKA JOE HSIAO

CHIEF EXECUTIVE OFFICER

Mr. Joe Hsiao has more than 35 years of banking experience in various banks across Taiwan, China and Southeast Asia. In 2015, he was appointed as CEO to establish APD Specialized Bank and subsequently upgraded the Bank to full-fledged Commercial Bank in 2019.

Prior to joining APD Bank, Mr. Joe worked for Fubong Commercial Bank, Mega International Commercial Bank and Taiwan Shin Kong Commercial Bank. In addition to working in Taiwan, he was dispatched to work in Manila (Philippines), Ningbo, Dongguan, Shenzhen and Hong Kong for almost 20 years. His main fields of expertise include operations, business promotion and marketing, loans/credit, foreign exchange, trade finance, securities, trust, overseas branch operation and management.


6

MS. CHEN YA-DUAN (ELAINE) DEPUTY CEO

Ms. Chen Ya-Duan has more than 30 years banking experience in Information Technology and Business Administration with various banks. She joined APD Bank in 2019 as deputy CEO specializing in digitalization transformation.

Prior to joining APD Bank, she was Professor of FinTech in Soochow University, Taiwan. She was also our consultant during the establishment of IT infrastructure for APD Specialized Bank in 2016. Before this, she worked for CitiBank Taiwan, Mega International Commercial Bank, ANZ Taiwan, DBS Taiwan and Taiwan Shin Kong Commercial Bank.

Ms. Chen Ya-Duan holds Master of Computer Science from Florida Institute of Technology (FIT), USA and Bachelor of Business Administration from National Taiwan University (NTU).

MR. SVAY PISAL HEAD OF RISK MANAGEMENT

Mr. Pisal is currently the Head of Risk Management responsible for overall risk managements of the Bank. He is one of core management team joining APD Bank since the first day of operations in June 2016 as Operation Manager.

Along the way of banking career, Mr. Pisal has come across with varieties of roles and responsibilities from very junior to managerial levels including Customer Services, Sales and Marketing, Operations, Loans/Credits and Branch Management. He started his first Banking job in 2005 as a junior staff in Card Business Department with a local Bank. In late 2005, he moved to a leading Malaysian-owned Bank as an Authorizer of Card Centre in Head Office and subsequently be promoted as Branch Manager in 2009. He remained with the same Bank until end of 2014 with his last role as Branch Manager before moving to another Malaysian-owned Bank in 2015 in the position of Branch Manager of Head Office Branch.

Mr. Pisal holds a Master of Finance from National University of Management (NUM), Phnom Penh. He graduated Bachelor’s degree of Management from the same university in 2004.


7

MS. SAING MANITA

HEAD OF COMPLIANCE

Ms. Saing Manita, Head of Compliance, is responsible for overall management of the Bank’s Compliance function and works as the principal liaison with the NBC and other regulators. She joined APD Bank in 2017 and subsequently obtained official approval from the National Bank of Cambodia (NBC) as Head of Compliance.

Ms. Nita has accumulated 6 years of working experience in banking, starting her first job in 2014 specializing in risk and compliance at a local MDI. During her career path, she has attended various workshops and seminars in banking and finance industry. Moreover, she has obtained Certificate of Regulatory Compliance from Institute of Banking and Finance (IBF), Cambodia.

Ms. Nita is currently pursuing Master of Risk Management in Insurance, Banking and Finance at Royal University of Law and Economics (RULE). She holds double bachelor degrees in Accounting from National University of Management (NUM) and English Education from Institute of Foreign Languages (IFL).

MR. THOL LYNA

HEAD OF INTERNAL AUDIT

Mr. Thol Lyna, Head of Internal Audit, is responsible for overall management of the Bank’s audit and internal control functions. He joined APD Bank in 2019 and obtained official approval from the National Bank of Cambodia (NBC) as Head of Internal Audit in the same year.

Mr. Lyna has more than 10 years of working experience. He experienced with a “big four” international accounting and audit firm and promoted to Senior Auditor prior to moving to his banking journey with one of the leading banks as Assistant Finance Manager and subsequently upgraded to Head of Taxation. In 2018, he moved to a local MDI to pursue his audit career as Internal Audit Manager. With his diverse background in finance, audit and banking, he is able to bring innovation and carry out any task required for his position.

Mr. Lyna is pursuing a UK-based ACCA Program at CamEd Business School. He holds bachelor degree in Business Administration majoring in Finance and Banking from the National University of Management (NUM). In addition, he was a four-year scholarship awardee from a France Organization majoring in Management.


8

MR. CHHEU TECH

HEAD OF FINANCE AND

ACCOUNTING

Mr. Tech, Head of Finance and Accounting, is responsible for planning, executing, managing all finance and accounting activities of the Bank. He is one of core management team joining APD Bank since 2017 as Head of Internal Audit.

Prior to his current position, Mr. Tech worked for one of the “big four” international audit firms for 3 years with his last position as Senior Auditor. During his service, he has performed audit in various industries such as banks, MFIs, insurance, manufacturing, companies and NGOs.

Mr. Tech is an Affiliate of the UK-based Association of Chartered Certified Accountants (ACCA). He also holds Bachelor of Finance and Banking from Royal University of Law and Economics (RULE) and Bachelor of Education from Institute of Foreign Languages (IFL).

MS. THAI SREYMOM

HEAD OF ADMIN AND HR &

SECRETARIAT

Ms. Thai Sreymom, Head of Admin and Human Resource & Secretariat, is responsible for managing the administrative tasks as well as HR strategies involving talent acquisition, staff consultation, capacity building and resource development. She joined APD Bank in March 2020.

Ms. Sreymom has 11 years of banking experience with a number of local, Malaysian-owned and Taiwanese-owned banks. She started her banking career in 2009 and exposed herself to many fields such as finance, accounting, budgeting, administration, procurement, human resources and management. Prior to joining APD Bank, she was one of the core management team members in setting up a newly-incorporated local bank.

Ms. Sreymom holds Bachelor Degree in Accounting and Finance from Vanda Institute of Accounting. She also attended various courses and trainings on taxation, human resource management and leadership skills.


9

AUDITED FINANCIAL STATEMENTS

REPORT OF THE BOARD OF DIRECTORS The Board of Directors of Asia-Pacific Development Bank Plc. (“the Bank”) presents its report and the Bank’s financial statements as at 31 December 2019 and for the year then ended. THE BANK The Bank was incorporated in the Kingdom of Cambodia and registered with the Ministry of Commerce as a public limited company under registration number 00007514 dated 5 April 2016. The Bank obtained its specialized banking license from the National Bank of Cambodia (“NBC”) on 16 June 2016 to operate as a specialized bank with a permanent validity and officially commenced its operations on 11 July 2016. On 26 June 2019, the Bank obtained a commercial bank license from the NBC and changed its name from Asia-Pacific Development Specialized Bank Plc to Asia-Pacific Development Bank Plc. The amendments of the Bank’s legal documents submitted to relevant authorities following the change of the Bank’s status were fully completed on 13 February 2020. The Bank is principally engaged in commercial banking business and provision of related financial services in the Kingdom of Cambodia. The Bank’s registered office address is located at No. 132, Street no. 294 (Corner Norodom Blvd), Sangkat Tonle Bassac, Khan Chamkarmorn, Phnom Penh, Kingdom of Cambodia. FINANCIAL RESULTS The financial performance of the Bank is set out in the statement of profit or loss and other comprehensive income. DIVIDENDS No dividend was declared or paid and the Board of Directors do not recommend any dividend to be paid for the year (2018: nil). SHARE CAPITAL The paid-up capital of the Bank as at 31 December 2019 was US$77.49 million or KHR 309.96 billion (2018: US$15 million or KHR60.00 billion). WRITTEN OFF OF AND ALLOWANCE FOR FINANCIAL ASSETS Before the financial statements were prepared, the Board of Directors took reasonable steps to ascertain that action had been taken in relation to the writing off of financial assets that have no reasonable expectations of recovering the contractual cash flows in their entirety or a portion thereof and making of allowance for expected credit losses on financial assets, and satisfied themselves that there all known financial assets that have no reasonable expectations of recovering the contractual cash flows were written off and that adequate allowance for expected credit losses on financial assets have been made. At the date of this report and on the best of knowledge, the Board of Directors is not aware of any circumstances which would render the amount of the allowance for expected credit losses on financial assets in the financial statements of the Bank inadequate to any material extent.

ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) REPORT OF THE BOARD OF DIRECTORS (continued)

10

ASSETS Before the financial statements of the Bank were prepared, the Board of Directors ascertained that management took reasonable steps to ensure that any current assets, which were unlikely to be realised in the ordinary course of business at their values as shown in the accounting records of the Bank had been written down to amounts which they might be expected to realise. VALUATION METHODS At the date of this report, the Board of Directors is not aware of any circumstances that have arisen which render adherence to the existing method of valuation of assets and liabilities in the financial statements of the Bank misleading or inappropriate. CONTINGENT AND OTHER LIABILITIES At the date of this report, there does not exist:

(a) any charge on the assets of the Bank which has arisen since the end of the financial year which secures the liabilities of any other person; and

(b) any contingent liability in respect of the Bank that has arisen since the end of the financial year other than in the ordinary course of its business operations.

No contingent or other liability of the Bank has become enforceable, or is likely to become enforceable within the period of 12 months after the end of the financial year which, in the opinion of the Board of Directors, will or may have a material effect on the ability of the Bank to meet its obligations as and when they fall due. CHANGE OF CIRCUMSTANCES At the date of this report, the Board of Directors is not aware of any circumstances, not otherwise dealt with in this report or the financial statements of the Bank, which would render any amount stated in the financial statements misleading. ITEMS OF AN UNUSUAL NATURE The results of the operations of the Bank for the year were not, in the opinion of the Board of Directors, substantially affected by any item, transaction or event of a material and unusual nature. There has not arisen in the interval between the end of the financial year and the date of this report any item, transaction or event of a material and unusual nature likely, in the opinion of the Board of Directors, which affect substantially the financial performance of the Bank for the current financial year in which this report is made. EVENTS AFTER THE REPORTING DATE At the date of this report, to the best knowledge of the Board of Directors, there have been no significant events occurring after reporting date which would require adjustments or disclosures to be made in the financial statements.


11

THE BOARD OF DIRECTORS The members of the Board of Directors holding office during the year and at the date of this report are: Name Position Mr. Vong Pech ChairmanMr. Lau Yao Zhong Vice-ChairmanMr. Zhao Wenqing DirectorMr. Lonh Hay DirectorMr. Yu Yongshun Director (appointed on 27 June 2019) DIRECTORS’ INTERESTS The directors who held office at the end of the financial year and their interests in the shares of the Bank are as follows:

31 December 2019 31 December 2018

% of

ownership Number

of sharesAmount

US$% of

ownershipNumber

of shares Amount

US$ Mr. Vong Pech 94.19% 4,866 72,990,000 70% 700 10,500,000Mr. Lau Yao Zhong 5.81% 300 4,500,000 30% 300 4,500,000

100% 5,166 77,490,000 100% 1,000 15,000,000 Other than the directors disclosed above, the other directors did not have any interest in the ordinary shares of the Bank during the financial year. DIRECTORS’ BENEFITS During and at the end of the year, no arrangement existed to which the Bank was a party with the objective of enabling the directors of the Bank to acquire benefits by means of the acquisition of shares in or debentures of the Bank or any other body corporate. During the financial year, no director of the Bank has received or become entitled to receive any benefit (other than a benefit include in the aggregate amount of emoluments receivable by the directors as disclosed in the financial statements) by reason of a contract made by the Bank or a related corporation with a firm of which the director is a member, or with a company in which the director has substantial financial interest other than as disclosed in the financial statements. RESPONSIBILITIES OF THE BOARD OF DIRECTORS IN RESPECT OF THE FINANCIAL STATEMENTS The Board of Directors is responsible for ascertaining that the financial statements present fairly, in all material respects, the financial position of the Bank as at 31 December 2019, and its financial performance and its cash flows for the year then ended. In preparing these financial statements, the Board of Directors ensures that:

adopts appropriate accounting policies which are supported by reasonable and prudent judgments and estimates and then apply them consistently;

comply with the disclosure requirements of Cambodian International Financial Reporting Standards (“CIFRSs”), or if there have been any departures in the interest of fair true and fair presentation, ensure that these have been appropriately disclosed, explained and quantified in the financial statement;


12

RESPONSIBILITIES OF THE BOARD OF DIRECTORS IN RESPECT OF THE FINANCIAL STATEMENTS (continued)

oversee the Bank’s financial reporting process and maintains adequate accounting records and an effective system of internal controls;

assess the Bank’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Bank or to cease operations, or has no realistic alternative but to do so; and

effectively control and direct effectively the Bank in all material decisions affecting the operations and performance and ascertain that such have been properly reflected in the financial statements.

The Board of Directors confirms that they have fulfilled and complied with the above responsibilities in preparing the financial statements. APPROVAL OF THE FINANCIAL STATEMENTS We hereby approve the accompanying financial statements which give a true and fair view of the financial position of the Bank as at 31 December 2019, and its financial performance and its cash flows for the year then ended in accordance with Cambodian International Financial Reporting Standards. On behalf of the Board of Directors:

Vong Pech Chairman Phnom Penh, Kingdom of Cambodia 26 March 2020

13

Reference: 61552160/21288598

INDEPENDENT AUDITOR’S REPORT To: The Shareholders of Asia-Pacific Development Bank Plc. Opinion We have audited the accompanying financial statements of Asia-Pacific Development Bank Plc. (“the Bank”) which comprise the statement of financial position as at 31 December 2019, and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the financial statements give a true and fair view of the financial position of the Bank as at 31 December 2019, and its financial performance and its cash flows for the year then ended in accordance with Cambodian International Financial Reporting Standards (“CIFRSs”). Basis for Opinion We conducted our audit in accordance with Cambodian International Standards on Auditing (“CISAs”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Bank in accordance with the sub-decree on the Code of Ethics for Professional Accountants and Auditors promulgated by the Royal Government of Cambodia, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Matter The financial statements of the Bank as at and for the year ended 31 December 2018 were audited by another auditor who expressed an unmodified opinion on those financial statements on 26 March 2019. Information Other than the Financial Statements and Auditor’s Report Thereon The other information obtained at the date of the auditor’s report comprises the Report of the Board of Directors as set out in pages 1 to 4. Management is responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

14

Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation of financial statements that give a true and fair view in accordance with CIFRSs, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Bank’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Bank or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Bank’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with CISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with CISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Bank’s internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Bank’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Bank to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

15

Auditor’s Responsibilities for the Audit of the Financial Statements (continued) We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Ernst & Young (Cambodia) Ltd. Certified Public Accountants Registered Auditors Phnom Penh, Kingdom of Cambodia 26 March 2020

ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) STATEMENT OF FINANCIAL POSITION as at 31 December 2019

16

Notes 31 December 2019 31 December 2018 1 January 2018

US$ KHR’000

equivalent US$ KHR’000


equivalent (Note 2.3) (Note 2.3) (Note 2.3) (As restated - Note 3) (As restated - Note 3) ASSETS Cash on hand 6 18,701 76,207 343,507 1,380,211 2,000 8,074 Balance with National Bank of Cambodia 7 122,502 499,196 100,517 403,877 96,462 389,417 Balances with other banks 8 1,060,822 4,322,850 283,967 1,140,979 500,948 2,022,327 Loans and advances to customers 9 70,358,681 286,711,625 21,282,410 85,512,723 21,080,223 85,100,860 Statutory deposit 10 7,750,000 31,581,250 750,000 3,013,500 750,000 3,027,750 Other assets 11 22,145 90,240 27,335 109,832 28,075 113,340 Software 12 357,808 1,458,068 230,148 924,735 306,716 1,238,212 Property and equipment 13 456,162 1,858,860 677,993 2,724,176 929,564 3,752,650 Right-of-use asset 14 214,338 873,427 313,264 1,258,695 412,190 1,664,011 Deferred tax assets 15 (iii) 114,000 464,550 - - - -

TOTAL ASSETS 80,475,159 327,936,273 24,009,141 96,468,728 24,106,178 97,316,641

LIABILITIES AND SHAREHOLDERS’ EQUITY LIABILITIES Current income tax liability 15 (i) 582,067 2,371,923 47,705 191,679 2,284 9,221 Other liabilities 16 194,324 791,871 590,470 2,372,508 170,699 689,112 Lease liability 14 246,952 1,006,329 352,231 1,415,264 452,386 1,826,282 Borrowing 17 - - 8,300,000 33,349,400 8,800,000 35,525,600

TOTAL LIABILITIES 1,023,343 4,170,123 9,290,406 37,328,851 9,425,369 38,050,215 SHAREHOLDERS’ EQUITY Share capital 18 77,490,000 309,960,000 15,000,000 60,000,000 15,000,000 60,000,000 Retained earnings (accumulated losses) 1,259,662 5,100,919 (503,115) (2,030,808) (542,921) (2,191,772) Regulatory reserve 19 702,154 2,852,883 221,850 895,644 223,730 903,198 Cumulative exchange differences on translation - 5,852,348 - 275,041 - 555,000

TOTAL SHAREHOLDERS’ EQUITY 79,451,816 323,766,150 14,718,735 59,139,877 14,680,809 59,266,426 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 80,475,159 327,936,273 24,009,141 96,468,728 24,106,178 97,316,641

The accompanying notes from 1 to 29 form an integral part of these financial statements.

ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME for the year ended 31 December 2019

17

Notes For the year ended 31 December 2019

For the year ended 31 December 2018

US$ KHR’000

equivalent US$

KHR’000

equivalent (Note 2.3) (Note 2.3) (As restated - Note 3) Operating income

Interest income 20 4,437,820 17,982,047 2,051,369 8,297,788 Interest expense 20 (120,777) (489,388) (488,886) (1,977,544)

Net interest income 4,317,043 17,492,659 1,562,483 6,320,244

Other operating income 21 51,414 208,330 9,652 39,042 Personnel expenses 22 (825,459) (3,344,760) (764,406) (3,092,022)Depreciation and amortisation 12,13,14 (451,583) (1,829,814) (442,968) (1,791,806)Other operating expenses 23 (315,379) (1,277,916) (264,462) (1,069,749)(Provision for) reversal of

provision for expected credit losses 24 (25,429) (103,038) 2,387 9,655

Profit before income tax 2,750,607 11,145,461 102,686 415,364

Income tax expense 15 (507,526) (2,056,495) (64,760) (261,954)

Net profit 2,243,081 9,088,966 37,926 153,410

Other comprehensive income item: Exchange difference on translation - 5,577,307 - (279,959)

Total comprehensive income for the year 2,243,081 14,666,273 37,926 (126,549)


ASIA-PACIFIC DEVELOPMENT BANK PLC.(formerly Asia-Pacific Development Specialized Bank Plc.)

STATEMENT OF CHANGES IN EQUITY for the year ended 31 December 2019

18

Share capital Retained earnings Regulatory reserve

Cumulative exchange

differenceson translation Total

US$ KHR’000equivalent



KHR’000equivalent

US$ KHR’000 equivalent

(Note 2.3) (Note 2.3) (Note 2.3) (Note 2.3) (Note 2.3)

As at 1 January 2019 (as restated - Note 3) 15,000,000 60,000,000 (503,115) (2,030,808) 221,850 895,644 275,041 14,718,735 59,139,877

Additional share capital 62,490,000 249,960,000 - - - - - 62,490,000 249,960,000 Net profit for the year - - 2,243,081 9,088,966 - - - 2,243,081 9,088,966 Transfer to regulatory reserve - - (480,304) (1,957,239) 480,304 1,957,239 - - - Exchange difference on

translation - - - - - 5,577,307 - 5,577,307

As at 31 December 2019 77,490,000 309,960,000 1,259,662 5,100,919 702,154 2,852,883 5,852,348 79,451,816 323,766,150


-

ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) STATEMENT OF CHANGES IN EQUITY (continued) for the year ended 31 December 2019

19

Share capital Accumulated losses Regulatory reserve

Cumulative exchange

differenceson translation Total

US$ KHR’000



equivalent KHR’000


equivalent (Note 2.3) (Note 2.3) (Note 2.3) (Note 2.3) (Note 2.3) As at 1 January 2018

(as previously reported) 15,000,000 60,000,000 (267,023) (1,077,972) - - 555,000 14,732,977 59,477,028 Effect of transition to CIFRSs

(Note 3) - - (52,168) (210,602) - - - (52,168) (210,602) Transfer to regulatory reserve - - (223,730) (903,198) 223,730 903,198 - - -

As at 1 January 2018 (as restated - Note 3) 15,000,000 60,000,000 (542,921) (2,191,772) 223,730 903,198 555,000 14,680,809 59,266,426

Net profit for the year (as restated - Note 3) - - 37,926 153,410 - - - 37,926 153,410

Transfer to regulatory reserve - - 1,880 7,554 (1,880) (7,554) - - - Exchange difference on

translation - - - - - - (279,959) - (279,959)

As at 31 December 2018 (as restated - Note 3) 15,000,000 60,000,000 (503,115) (2,030,808) 221,850 895,644 275,041 14,718,735 59,139,877


ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) STATEMENT OF CASH FLOWS for the year ended 31 December 2019

20



US$ KHR’000

equivalent US$

KHR’000

equivalent (Note 2.3) (Note 2.3) (As restated - Note 3) OPERATING ACTIVITIES

Profit before income tax 2,750,607 11,145,461 102,686 415,364 Adjustments for:

Depreciation and amortisation 451,583 1,829,814 442,968 1,791,806 Expected credit losses on:

Loans and advances 7,174 29,069 (2,200) (8,899)Balances with other banks 18,270 74,030 (75) (303)

Loss on disposal of property and equipment 1,564 6,337 2,349 9,502

Provision for employee benefits (22,118) (89,622) 54,020 218,511 Changes in:

Statutory deposit (7,000,000) (28,364,000) - -Loans and advances to customers (49,083,445) (198,886,119) (199,988) (808,951)Other assets 5,190 21,030 740 2,993 Other liabilities (359,307) (1,455,912) 385,597 1,559,740

Cash used in operations (53,230,482) (215,689,912) 786,097 3,179,763 Income tax paid (87,164) (353,189) (19,339) (78,226)

Net cash (used in) generated from operating activities (53,317,646) (216,043,101) 766,758 3,101,537

INVESTING ACTIVITIES Purchase of property and equipment (40,968) (166,002) (8,930) (36,122)Purchase of software (219,082) (887,720) (9,413) (38,076)Proceeds from disposal of property and

equipment - - 91 368

Net cash used in investing activities (260,050) (1,053,722) (18,252) (73,830) FINANCING ACTIVITIES Proceed from additional share capital 62,490,000 253,209,480 - -Lease payments (120,000) (486,240) (120,000) (485,400)Repayment of borrowing (8,300,000) (33,631,600) (5,300,000) (21,438,500)Proceeds from borrowing - - 4,800,000 19,416,000

Net cash generated from (used in) financing activities 54,070,000 219,091,640 (620,000) (2,507,900)

Net increase in cash and cash equivalents 492,304 1,994,817 128,506 519,807

Cash and cash equivalents at the beginning of year 728,193 2,925,879 599,687 2,420,936

Exchange difference on translation - 52,830 - (14,864)

Cash and cash equivalents at the end of year 1,220,497 4,973,526 728,193 2,925,879


ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2019

21

1. CORPORATE INFORMATION

Asia-Pacific Development Bank Plc (“the Bank”) was incorporated in the Kingdom of Cambodia and registered with the Ministry of Commerce as a public limited company under registration number 00007514 dated 5 April 2016. The Bank obtained its specialized banking license from the National Bank of Cambodia (“NBC”) on 16 June 2016 to operate as a specialized bank with a permanent validity and officially commenced its operations on 11 July 2016. On 26 June 2019, the Bank obtained a commercial bank license from the NBC and changed its name from Asia-Pacific Development Specialized Bank Plc to Asia-Pacific Development Bank Plc. The Bank is principally engaged in commercial banking business and provision of related financial services in the Kingdom of Cambodia. The Bank’s registered office address is located at No. 132, Street no. 294 (Corner Norodom Boulevard), Sangkat Tonle Bassac, Khan Chamkarmorn, Phnom Penh, Kingdom of Cambodia. As at 31 December 2019, the Bank had 30 employees (2018: 21 employees).

2. BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS

The financial statements, expressed in United States dollar (“US$”), have been prepared on a historical cost basis, except otherwise indicated.

2.1. Basis of preparation

This is the first set of financial statements of the Bank prepared in accordance with the Cambodian International Financial Reporting Standards (“CIFRSs”). The Bank’s date of transition to CIFRSs is 1 January 2018. The financial statements for the year ended 31 December 2018 were prepared in accordance with Cambodian Accounting Standards (“CASs”) and relevant regulations and guidelines issued by the NBC, collectively referred to as the previous generally accepted accounting principles (“previous GAAP”). The transition to the CIFRSs has resulted to a number of changes in the Bank’s accounting policies compared to those used when applying previous GAAP. Note 3 to the financial statements describes the differences between the equity and profit or loss presented under previous GAAP and the newly presented amounts under CIFRSs for the reporting year ended at 31 December 2018, as well as the equity presented in the opening statement of financial position as at 1 January 2018. It also describes all the required changes in accounting policies made on first-time adoption of the CIFRSs.

2.2 Fiscal year The Bank’s fiscal year starts on 1 January and ends on 31 December.

2.3 Functional and presentation currency

Presentation currency

The financial statements are presented in US$, which is the Bank’s functional and presentation currency.

ASIA-PACIFIC DEVELOPMENT BANK PLC. (formerly Asia-Pacific Development Specialized Bank Plc.) NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2019

22

2. BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued)

2.3 Functional and presentation currency (continued)

Transactions and balances

Transactions in currencies other than US$ are translated into US$ at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in currencies other than US$ which are outstanding at the reporting date are translated into US$ at the rate of exchange ruling at that date. Exchange differences arising on translation are recognized in profit or loss. Translation of US$ in KHR

The translation of the US$ amounts into thousands KHR (“KHR’000”) is presented in the financial statements to comply with the Law on Accounting and Audit dated 11 April 2016 using the closing and average rates for the year then ended, as announced by the General Department of Taxation.

Assets and liabilities included in the statement of financial position are translated at the closing rate prevailing at the end of each reporting date, whereas income and expense items presented in the statement of profit or loss and other comprehensive income are translated at the average rate for the year then ended. All resulting exchange differences are recognized in the statement of profit or loss and other comprehensive income. Such translation should not be construed as a representation that the US$ amounts represent, or have been or could be, converted into KHR at that or any other rate. All values in KHR are rounded to the nearest thousand (“KHR’000”), except if otherwise indicated.

The financial statements are presented in KHR based on the applicable exchange rates per US$1 as follows:

2019 2018 2017 Closing rate 4,075 4,018 4,037Average rate 4,052 4,045 4,045

2.4 Rounding of amounts

Except as indicated otherwise, amounts in the financial statements have been rounded off to the nearest dollar for US$ amounts and nearest thousand for KHR amounts.

2.5 Standards issued but not yet effective

The standards and amendments that are issued, but not yet effective, up to the date of issuance of the Bank’s financial statements are disclosed below. These standards and amendments to CIFRSs issued but not yet effective are not expected to have a significant impact on the financial position or performance of the Bank.

CIFRS 17, Insurance

Amendments to CIFRS 3: Definition of Business

Amendments to CIAS 1 and CIAS 8: Definition of Material


23

3. RECONCILIATION BETWEEN PREVIOUS GAAP AND NEW PRESENTATION UNDER CIFRSs

As a first-time adopter of CIFRSs, the Bank has applied retrospectively accounting policies based on each CIFRS effective as at end of the first CIFRSs reporting period (31 December 2019), except for areas of exceptions and optional exemptions set out in CIFRS 1. In the table below, equity determined in accordance with CIFRSs is reconciled to equity determined in accordance with the previous GAAP at both 1 January 2018 (the date of transition to the CIFRSs) and 31 December 2018 (the end of the latest period presented in the most recent financial statements prepared in accordance with the previous GAAP). 1 January 2018 31 December 2018 Previous GAAP Reclassification Remeasurement CIFRSs Previous GAAP Reclassification Remeasurement CIFRSs US$ US$ US$ US$ US$ US$ US$ US$ ASSETS Cash on hand 2,000 - - 2,000 343,507 - - 343,507 Balances with the NBC 96,462 - - 96,462 100,517 - - 100,517 Balances with other banks (a) 501,225 - (277) 500,948 281,327 - 2,640 283,967 Loans and advances to customers (a) 21,014,596 77,197 (11,570) 21,080,223 21,196,479 81,137 4,794 21,282,410 Statutory deposit 750,000 - - 750,000 750,000 - - 750,000 Other assets (a) 105,272 (77,197) - 28,075 108,472 (81,137) - 27,335 Intangible assets 306,716 - - 306,716 230,148 - - 230,148 Property and equipment 929,564 - - 929,564 677,993 - - 677,993 Right-of-use asset (b) - - 412,190 412,190 - - 313,264 313,264

TOTAL ASSETS 23,705,835 - 400,343 24,106,178 23,688,443 - 320,698 24,009,141


24

3. RECONCILIATION BETWEEN PREVIOUS GAAP AND NEW PRESENTATION UNDER CIFRSs (continued)

1 January 2018 31 December 2018 Previous GAAP Reclassification Remeasurement CIFRSs Previous GAAP Reclassification Remeasurement CIFRSs US$ US$ US$ US$ US$ US$ US$ US$

LIABILITIES AND SHAREHOLDERS’ EQUITY LIABILITIES Current income tax liability 2,284 - - 2,284 47,705 - - 47,705 Other liabilities (a) 170,574 - 125 170,699 590,457 - 13 590,470 Borrowings 8,800,000 - - 8,800,000 8,300,000 - - 8,300,000 Lease liability (a) - - 452,386 452,386 - - 352,231 352,231

TOTAL LIABILITIES 8,972,858 - 452,511 9,425,369 8,938,162 - 352,244 9,290,406 SHAREHOLDERS’ EQUITY Share capital 15,000,000 - 15,000,000 15,000,000 - - 15,000,000 Accumulated losses (267,023) (223,730) (52,168) (542,921) (249,719) (221,850) (31,546) (503,115) Regulatory reserve (e) - 223,730 - 223,730 - 221,850 - 221,850

TOTAL SHAREHOLDERS’ EQUITY 14,732,977 - (52,168) 14,680,809 14,750,281 - (31,546) 14,718,735

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 23,705,835 - 400,343 24,106,178 23,688,443 - 320,698 24,009,141


25

3. RECONCILIATION BETWEEN PREVIOUS GAAP AND NEW PRESENTATION UNDER CIFRSs (continued)

The table below summarises the differences between the profit or loss presented under previous GAAP and the newly-presented amounts under the CIFRSs for the year ended 31 December 2018:

Note Previous GAAP Reclassification Remeasurement CIFRSs US$ US$ US$ US$ Interest income 1,873,064 171,032 7,273 2,051,369 Interest expense (d) (469,041) - (19,845) (488,886)

Net interest income 1,404,023 171,032 (12,572) 1,562,483

Other operating income (c) 180,684 (171,032) - 9,652 (Provision for) reversal of provision

for expected credit losses (a) (9,733) - 12,120 2,387 Personnel expenses (764,406) - - (764,406) Depreciation and amortisation (d) (344,042) - (98,926) (442,968) Other expenses (d) (384,462) - 120,000 (264,462)

Profit before income tax 82,064 - 20,622 102,686

Income tax expense (64,760) - - (64,760)

Profit for the year 17,304 - 20,622 37,926


26

3. RECONCILIATION BETWEEN PREVIOUS GAAP AND NEW PRESENTATION UNDER

CIFRSs (continued) Explanatory notes to the reconciliation tables (a) Financial assets and liabilities impacted by the transition to CIFRSs

1 January 2018

Note

Original classification under previous GAAP

New classification under CIFRS 9

Original carrying

amount under previous

GAAP

New carryingamount under

CIFRS 9 US$ US$ Financial assets Balances with other banks (i) Cost Amortised cost 501,225 500,948 Loans and advances to

customers (ii) Carrying amount Amortised cost 21,014,596 21,080,223 Other assets (iii) Carrying amount Amortised cost 105,272 28,075

Financial liabilities Lease liability (iv) Cost Amortised cost - 452,386 Other liabilities (v) Cost Amortised cost 170,574 170,699

(i) As at 1 January 2018, balances with other banks decreased by US$ 277 to recognise

cumulative transition adjustment for expected credit loss (“ECL”) on balances with other banks following the requirement of CIFRS 9.

(ii) Under previous GAAP, the Bank recognised loans and advances at carrying amount

while they are now recognised at amortized cost using EIR method. Loans and advances decreased by US$ 65,627 due to the following:

- Reclassification of accrued interest receivable of US$ 77,197 from other assets to loans and advances.

- Under previous GAAP, loan processing fees were fully recognized in the profit or loss for the year ended on and before 31 December 2018. As at 1 January 2018, cumulative transition adjustment of unamortized loan processing fees was recognised which decreased loans and advances by US$ 220,843.

- Under previous GAAP, the Bank determined the allowance for losses on loans and advances based on impairment provisioning mandated by NBC Prakas No. B7-017-344 for the year ended on and before 31 December 2018. As at 1 January 2018, loans and advances increased by US$ 209,273 due to the cumulative transition adjustment following CIFRS 9 because ECL on loans and advances to customers was lower than the regulatory provision by that amount.

(iii) Other assets decreased by US$ 77,197 because accrued interest receivable was reclassified from other assets to loans and advances as explained in (ii) above.

(iv) As at 1 January 2018, there was no recognition of lease liability under previous

GAAP. A cumulative transition adjustment to lease liability amounting to US$ 452,386 was recognised under CIFRS 16.

(v) As at 1 January 2018, a cumulative transition adjustment of US$ 125 as provision for

off-balance sheet items was recognized under other liabilities following CIFRS 9.


27

3. RECONCILIATION BETWEEN PREVIOUS GAAP AND NEW PRESENTATION UNDER

CIFRSs (continued) Explanatory notes to the reconciliation tables (continued)

(b) Lease

As at 1 January 2018, cumulative transition adjustment to recognise the right-of-use asset amounting to US$ 412,190 and lease liability amounting to US$ 452,386 was made based on CIFRS16, with the difference adjusted in the opening retained earnings.

(c) Interest income and other operating income

Interest income for the year ended 31 December 2018 increased by US$178,305 due to amortisation of loan processing fees reclassified from other operating income.

(d) Lease expense

(i) Interest expense increased by US$ 19,845 to recognise accretion of interest on lease

liability for the year ended 31 December 2018. (ii) For the year ended 31 December 2018, depreciation and amortisation increased by

US$ 98,926 for the amortisation of right-of-use asset following the requirement of CIFRS 16. Other operating expenses decreased by US$ 120,000 to derecognise lease expenses based on actual payments.

(e) The transfer from retained earnings to regulatory reserve based on NBC requirement

(Note 19).

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES

4.1 Cash and cash equivalents Cash and cash equivalents consist of notes on hand, unrestricted balances the NBC, balances with other banks and highly-liquid financial assets with original maturities of three months or less from the date of acquisition that are subject to an insignificant risk of changes in their fair value, and are used by the Bank in the management of its short-term commitments.

4.2 Financial instruments

The Bank’s financial assets and liabilities include cash on hand, balances with the NBC (except statutory deposit), balances with other banks, loans and advances to customers, other assets (except for non-refundable deposits and prepayments), borrowings and other liabilities (except for income tax payable) which are measured at amortised cost following the business model discussed in Note 4.2.1.

Initial recognition and measurement

Financial assets and financial liabilities are recognised in the Bank’s statement of financial position when the Bank becomes a party to the contractual provisions of the instruments.

Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.


28

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (continued)

4.2 Financial instruments (continued)

Initial recognition and measurement (continued) If the transaction price differs from fair value at initial recognition, the Bank will account for such difference as follows:

If fair value is evidenced by a quoted price in an active market for an identical asset or liability or based on a valuation technique that uses only data from observable markets, then the difference is recognised in profit or loss on initial recognition (i.e. day 1 profit or loss);

In all other cases, the fair value will be adjusted to bring it in line with the transaction price (i.e. day 1 profit or loss will be deferred by including it in the initial carrying amount of the asset or liability).

4.2.1 Business model

The Bank measures balances with the NBC (except for statutory deposit), balances with other banks, loans and advances to customers, and other assets (except for non-refundable deposits and prepayments) at amortised cost based on the business model or management of the asset’s contractual term when the following conditions are met:

The financial assets is held within a business model with the objective to hold financial assets in order to collect contractual cash flow

The contractual terms of the financial asset give rise on a specified date to cash flows that are solely payment of principal and interest (SPPI) on the principal amount outstanding

The details of these conditions are outlined below. The Bank makes an assessment of the objective of a business model in which an asset is held at a portfolio level that best reflects how the assets are managed. Factors considered includes:

the stated policies and objectives for the portfolio and the operation of those policies in practice. In particular, whether management’s strategy focuses on earning contractual interest revenue, maintaining a particular interest rate profile, matching the duration of the financial assets to the duration of the liabilities that are funding those assets or realizing cash flows through the sale of the assets;

how the performance of the portfolio is evaluated and reported to the Bank’s management;

the risks that affect the performance of the business model (and the financial assets held within that business model) and its strategy for how those risks are managed;

how managers of the business are compensated (e.g. whether compensation is based on the fair value of the assets managed or the contractual cash flows collected); and

the frequency, volume and timing of sales in prior periods, the reasons for such sales and its expectations about future sales activity. However, information about sales activity is not considered in isolation, but as part of an overall assessment of how the Bank’s stated objective for managing the financial assets is achieved and how cash flows are realized.

Financial assets that are held for trading or managed and whose performance is evaluated on a fair value basis are measured at FVTPL because they are neither held to collect contractual cash flows nor held both to collect contractual cash flows and to sell financial assets.


29



4.2.2 Solely payments of principal and interest (“SPPI”) test

As a second step of its classification process, the Bank assess the contractual terms of the financial asset to identify whether they meet the SPPI test.

For purposes of this assessment, ‘principal’ is defined as the fair value of the financial asset on initial recognition. ‘Interest’ is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as profit margin.

In assessing whether the contractual cash flows are SPPI, the Bank considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition.

In making the assessment, the Bank considers:

• contingent events that would change the amount and timing of cash flows;

• leverage features;

• prepayment and extension terms;

• terms that limit the Bank’s claim to cash flows from specified assets (e.g. non-recourse loans); and

• features that modify consideration of the time value of money (e.g. periodical reset of interest rates).

Non-recourse loans

In some cases, loans made by the Bank that are secured by collateral of the borrower limit the Bank’s claim to cash flows of the underlying collateral (non-recourse loans). The Bank applies judgment in assessing whether the non-recourse loans meet the SPPI criterion. The Bank typically considers the following information when making this judgement:

• whether the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;

• the fair value of the collateral relative to the amount of the secured financial asset;

• the ability and willingness of the borrower to make contractual payments, notwithstanding a decline in the value of collateral;

• whether the borrower is an individual or a substantive operating entity or is a special-purpose entity;

• the Bank’s risk of loss on the asset relative to a full-recourse loan;

• the extent to which the collateral represents all or a substantial portion of the borrower’s assets; and

• whether the Bank will benefit from any upside from the underlying assets.

Reclassification of financial assets and liabilities

Financial assets are not reclassified subsequent to their initial recognition, except in the period after the Bank changes its business model for managing financial assets.


30


4.2 Financial instruments (continued) 4.2.3 Derecognition of financial assets and liabilities

Financial assets

The Bank derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Bank neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. On derecognition of a financial asset, the difference between the carrying amount of the asset (or the carrying amount allocated to the portion of the asset derecognised) and the sum of (i) the consideration received (including any new asset obtained less any new liability assumed) and (ii) any cumulative gain or loss that had been recognized in OCI is recognized in profit and loss. Financial liabilities

A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires. Where an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference between the carrying value of the original financial liability and the consideration paid is recognised in profit or loss.

4.2.4 Modifications and forbearance of financial assets

If the terms of a financial asset are modified, then the Bank evaluates whether the cash flows of the modified asset are substantially different.

If the cash flows are substantially different, then the contractual rights to cash flows from the original financial asset are deemed to have expired. In this case, the original financial asset is derecognized and a new financial asset is recognized at fair value plus any eligible transaction costs. Any fees received as part of the modification are accounted for as follows:

• fees that are considered in determining the fair value of the new asset and fees that represent reimbursement of eligible transaction costs are included in the initial measurement of the asset; and

• other fees are included in profit and loss as part of the gain or loss on derecognition.

• If cash flows are modified when the borrower is in financial difficulties, then the objective of the modification is usually to maximize recovery of the original contractual terms rather than to originate a new asset with substantially different terms. If the Bank plans to modify a financial asset in a way that would result in forgiveness of cash flows, then it first considers whether a portion of the asset should be written off before the modification takes place (see below for write-off policy). This approach impacts the result of the quantitative evaluation and means that the derecognition criteria are not usually met in such cases.


31



4.2.4 Modifications of financial assets and financial liabilities (continued)

• If the modification of a financial asset measured at amortised cost or FVOCI does not result in derecognition of the financial asset, then the Bank first recalculates the gross carrying amount of the financial asset using the original effective interest rate of the asset and recognises the resulting adjustment as a modification gain or loss in profit and loss. For floating-rate financial assets, the original effective interest rate used to calculate the modification gain or loss is adjusted to reflect current market terms at the time of the modification. Any costs or fees incurred and fees received as part of the modification adjust the gross carrying amount of the modified financial asset and are amortised over the remaining term of the modified financial asset.

• If such a modification is carried out because of financial difficulties of the borrower, then the gain or loss is presented together with impairment losses. In other cases, it is presented as interest income calculated using the effective interest rate method.

4.2.5 Offsetting

Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Bank has a legal right to set off the amounts and it intends either to settle them on a net basis or to realize the asset and settle the liability simultaneously.

4.2.6 Fair value measurement

‘Fair value’ is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the principal or, in its absence, the most advantageous market to which the Bank has access at that date. The fair value of a liability reflects its non-performance risk. When one is available, the Bank measures the fair value of an instrument using the quoted price in an active market for that instrument. A market is regarded as ‘active’ if transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis.


32



4.2.6 Fair value measurement (continued)

If there is no quoted price in an active market, then the Bank uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction.

The best evidence of the fair value of a financial instrument on initial recognition is normally the transaction price – i.e. the fair value of the consideration given or received. If the Bank determines that the fair value on initial recognition differs from the transaction price and the fair value is evidenced neither by a quoted price in an active market for an identical asset or liability nor based on a valuation technique for which any unobservable inputs are judged to be insignificant in relation to the measurement, then the financial instrument is initially measured at fair value, adjusted to defer the difference between the fair value on initial recognition and the transaction price. Subsequently, that difference is recognized in profit and loss on an appropriate basis over the life of the instrument but no later than when the valuation is wholly supported by observable market data or the transaction is closed out.

If an asset or a liability measured at fair value has a bid price and an ask price, then the Bank measures assets and long positions at a bid price and liabilities and short positions at an ask price.

Portfolios of financial assets and financial liabilities that are exposed to market risk and credit risk that are managed by the Bank on the basis of the net exposure to either market or credit risk are measured on the basis of a price that would be received to sell a net long position (or paid to transfer a net short position) for the particular risk exposure. Portfolio-level adjustments – e.g. bid-ask adjustment or credit risk adjustments that reflect the measurement on the basis of the net exposure – are allocated to the individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio.

The fair value of a financial liability with a demand feature (e.g. a demand deposit) is not less than the amount payable on demand, discounted from the first date on which the amount could be required to be paid.

The Bank recognizes transfers between levels of the fair value hierarchy as of the end of the reporting period during which the change has occurred.

4.2.7 Expected credit losses (“ECLs”) The Bank recognises allowance for ECLs on the following financial instruments that are not measured at FVTPL:

• Balances with other banks;

• Loans and advances to customers; and

• Loan commitments and financial guarantee contracts issued. ECLs are required to be measured through a loss allowance at an amount equal to:

• 12-month ECL, i.e. lifetime ECL that result from those default events on the financial instrument that are possible within 12 months after the reporting date, (referred to as Stage 1); or

• full lifetime ECL, i.e. lifetime ECL that result from all possible default events over the life of the financial instrument, (referred to as Stage 2 and Stage 3).


33


4.2 Financial instruments (continued) 4.2.7 Expected credit losses (“ECLs”) (continued)

A loss allowance for full lifetime ECL is required for a financial instrument if the credit risk on that financial instrument has increased significantly since initial recognition. For all other financial instruments, ECLs are measured at an amount equal to the12-month ECL. More details on the determination of a significant increase in credit risk are provided below.

ECLs are a probability-weighted estimate of the present value of credit losses. These are measured as the present value of the difference between the cash flows due to the Bank under the contract and the cash flows that the Bank expects to receive arising from the weighting of multiple future economic scenarios, discounted at the asset’s EIR.

• for undrawn loan commitments, the ECL is the difference between the present value of the difference between the contractual cash flows that are due to the Bank if the holder of the commitment draws down the loan and the cash flows that the Bank expects to receive if the loan is drawn down; and

• for financial guarantee contracts, the ECL is the difference between the expected payments to reimburse the holder of the guaranteed debt instrument less any amounts that the Bank expects to receive from the holder, the debtor or any other party.

The Bank measures ECL on an individual basis, or on a collective basis for portfolios of loans that share similar economic risk characteristics. The measurement of the loss allowance is based on the present value of the asset’s expected cash flows using the asset’s original EIR, regardless of whether it is measured on an individual basis or a collective basis. Credit-impaired financial assets

A financial asset is ‘credit-impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Credit-impaired financial assets are referred to as Stage 3 assets. Evidence of credit-impairment includes observable data about the following events:

• significant financial difficulty of the borrower or issuer;

• a breach of contract such as a default or past due event;

• the lender of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession that the lender would not otherwise consider;

• the disappearance of an active market for a security because of financial difficulties; or

• the purchase of a financial asset at a deep discount that reflects the incurred credit losses. It may not be possible to identify a single discrete event- instead, the combined effect of several events may have caused financial assets to become credit-impaired. The Bank assesses whether debt instruments that are financial assets measured at amortised cost or FVTOCI are credit-impaired at each reporting date. To assess if sovereign and corporate debt instruments are credit impaired, the Bank considers factors such as bond yields, credit ratings and the ability of the borrower to raise funding.

A loan is considered credit-impaired when a concession is granted to the borrower due to a deterioration in the borrower’s financial condition, unless there is evidence that as a result of granting the concession the risk of not receiving the contractual cash flows has reduced significantly and there are no other indicators of impairment. For financial assets where concessions are contemplated but not granted the asset is deemed credit impaired when there is observable evidence of credit-impairment including meeting the definition of default.


34



4.2.7 Expected credit losses (“ECLs”) (continued)

The definition of default (see below) includes unlikeliness to pay indicators and a backstop if amounts are overdue for 90 days or more. Definition of default

Critical to the determination of ECL is the definition of default. The definition of default is used in measuring the amount of ECL and in the determination of whether the loss allowance is based on 12-month or lifetime ECL, as default is a component of the probability of default (“PD”) which affects both the measurement of ECLs and the identification of a significant increase in credit risk.

The Bank considers the following as constituting an event of default:

• the borrower is past due more than 90 days on any material credit obligation to the Bank; or

• the borrower is unlikely to pay its credit obligations to the Bank in full.

This definition of default is used by the Bank for accounting purposes as well as for internal credit risk management purposes and is broadly aligned to the regulatory definition of default. The definition of default is appropriately tailored to reflect different characteristics of different types of assets. Overdrafts are considered as being past due once the customer has breached an advised limit or has been advised of a limit smaller than the current amount outstanding.

When assessing if the borrower is unlikely to pay its credit obligation, the Bank takes into account both qualitative and quantitative indicators. The information assessed depends on the type of the asset, for example in corporate lending a qualitative indicator used is the breach of covenants, which is not relevant for retail lending. Quantitative indicators, such as overdue status and non-payment on another obligation of the same counterparty are key inputs in this analysis. The Bank uses a variety of sources of information to assess default which are either developed internally or obtained from external sources. As noted in the definition of credit impaired financial assets above, default is evidence that an asset is credit impaired. Therefore, credit impaired assets will include defaulted assets, but will also include other non-defaulted given the definition of credit impaired is broader than the definition of default. Significant increase in credit risk

The Bank monitors all financial assets, issued loan commitments and financial guarantee contracts that are subject to the impairment requirements to assess whether there has been a significant increase in credit risk since initial recognition. If there has been a significant increase in credit risk, the Bank will measure the loss allowance based on lifetime rather than 12-month ECL. The Bank’s accounting policy is not to use the practical expedient that financial assets with ‘low’ credit risk at the reporting date are deemed not to have had a significant increase in credit risk. As a result, the Bank monitors all financial assets, issued loan commitments and financial guarantee contracts that are subject to impairment for significant increase in credit risk.


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4.2.7 Expected credit losses (“ECLs”) (continued)

Significant increase in credit risk (continued)

In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Bank compares the risk of a default occurring on the financial instrument at the reporting date based on the remaining maturity of the instrument with the risk of a default occurring that was anticipated for the remaining maturity at the current reporting date when the financial instrument was first recognised. In making this assessment, the Bank considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort, based on the Bank’s historical experience and expert credit assessment including forward-looking information.

Multiple economic scenarios form the basis of determining the probability of default at initial recognition and at subsequent reporting dates. Different economic scenarios will lead to a different probability of default. It is the weighting of these different scenarios that forms the basis of a weighted average probability of default that is used to determine whether credit risk has significantly increased.

For corporate lending, forward-looking information includes the future prospects of the industries in which the Bank’s counterparties operate, obtained from economic expert reports, financial analysts, governmental bodies, relevant think-tanks and other similar organisations, as well as consideration of various internal and external sources of actual and forecast economic information. For retail, lending forward-looking information includes the same economic forecasts as corporate lending with additional forecasts of local economic indicators, particularly for regions with a concentration to certain industries, as well as internally generated information of customer payment behaviour. The Bank allocates its counterparties to a relevant internal credit risk grade depending on their credit quality. The quantitative information is a primary indicator of significant increase in credit risk and is based on the change in lifetime PD by comparing:

• the remaining lifetime PD at the reporting date; with

• the remaining lifetime PD for this point in time that was estimated based on facts and circumstances at the time of initial recognition of the exposure.

The PDs used are forward-looking and the Bank uses the same methodologies and data used to measure the loss allowance for ECL. The qualitative factors that indicate significant increase in credit risk are reflected in PD models on a timely basis. However, the Bank still considers separately some qualitative factors to assess if credit risk has increased significantly. For corporate lending there is particular focus on assets that are included on a ‘watch list’ given an exposure is on a watch list once there is a concern that the creditworthiness of the specific counterparty has deteriorated. For retail lending, the Bank considers the expectation of forbearance and payment holidays, credit scores and events such as unemployment, bankruptcy, divorce or death.

Given that a significant increase in credit risk since initial recognition is a relative measure, a given change, in absolute terms, in the PD will be more significant for a financial instrument with a lower initial PD than compared to a financial instrument with a higher PD.

As a backstop when an asset becomes 30 days past due, the Bank considers that a significant increase in credit risk has occurred and the asset is in stage 2 of the impairment model, i.e. the loss allowance is measured as the lifetime ECL. In addition, loans that are individually assessed and are included on a watch list are in stage 2 of the impairment model. As noted if there is evidence of credit-impairment the assets are at stage 3 of the impairment model.


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4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (continued) 4.2 Financial instruments (continued) 4.2.7 Expected credit losses (“ECLs”) (continued)

Write-off

Loans and debt securities are written off when the Bank has no reasonable expectations of recovering the financial asset (either in its entirety or a portion of it). This is the case when the Bank determines that the borrower does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. A write-off constitutes a derecognition event. The Bank may apply enforcement activities to financial assets written off. Recoveries resulting from the Bank’s enforcement activities will result in impairment gains, which will be presented in ‘net impairment loss on financial assets/other income’ in profit or loss. Presentation of allowance for ECL in the statement of financial position

Loss allowances for ECL are presented in the statement of financial position as follows:

• for financial assets measured at amortised cost: as a deduction from the gross carrying amount of the assets;

• for loan commitments and financial guarantee contracts: as a provision; and

• where a financial instrument includes both a drawn and an undrawn component, and the Bank cannot identify the ECL on the loan commitment component separately from those on the drawn component: the Bank presents a combined loss allowance for both components. The combined amount is presented as a deduction from the gross carrying amount of the drawn component. Any excess of the loss allowance over the gross amount of the drawn component is presented as a provision.

4.2.8 Financial liabilities and equity

Debt and equity instruments that are issued are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement. A financial liability is a contractual obligation to deliver cash or another financial asset or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the Bank or a contract that will or may be settled in the Bank’s own equity instruments and is a non-derivative contract for which the Bank is or may be obliged to deliver a variable number of its own equity instruments, or a derivative contract over own equity that will or may be settled other than by the exchange of a fixed amount of cash (or another financial asset) for a fixed number of the Bank’s own equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Bank are recognised at the proceeds received, net of direct issue costs. Repurchase of the Bank’s own equity instruments is recognised and deducted directly in equity. No gain/loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Bank’s own equity instruments. Other financial liabilities Other financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method.


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4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (continued) 4.2 Financial instruments (continued)

4.2.8 Financial liabilities and equity (continued)

Other financial liabilities

The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The EIR is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition. For details on EIR, see the “net interest income section” below. Foreign exchange gains and losses

For financial liabilities that are denominated in a foreign currency and are measured at amortised cost at the end of each reporting period, the foreign exchange gains and losses are determined based on the amortised cost of the instruments. These foreign exchange gains and losses are recognised in the ‘other gains and losses’ line item in profit or loss for financial liabilities that are not part of a designated hedging relationship. For those which are designated as a hedging instrument for a hedge of foreign currency risk, foreign exchange gains and losses are recognised in other comprehensive income and accumulated in a separate component of equity.

The fair value of financial liabilities denominated in a foreign currency is determined in that foreign currency and translated at the spot rate at the end of the reporting period. For financial liabilities that are measured as at FVTPL, the foreign exchange component forms part of the fair value gains or losses and is recognised in profit or loss for financial liabilities that are not part of a designated hedging relationship.

Modification and derecognition of financial liabilities

The Bank derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different. In this case, a new financial liability based on the modified terms is recognised at fair value. The difference between the carrying amount of the financial liability derecognised and consideration paid is recognised in profit and loss. Consideration paid includes non-financial assets transferred, if any, and the assumption of liabilities, including the new modified financial liability.

If the modification of a financial liability is not accounted for as derecognition, then the amortised cost of the liability is recalculated by discounting the modified cash flows at the original effective interest rate and the resulting gain or loss is recognised in profit and loss. For floating-rate financial liabilities, the original effective interest rate used to calculate the modification gain or loss is adjusted to reflect current market terms at the time of the modification. Any costs and fees incurred are recognised as an adjustment to the carrying amount of the liability and amortised over the remaining term of the modified financial liability by re-computing the effective interest rate on the instrument.


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4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (continued) 4.3 Property and equipment

Items of property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Where an item of property and equipment have different useful lives, then they are accounted for as separate items (major components) of property and equipment. Any gains or losses on disposal of an item of property and equipment is recognise in profit or loss.

Depreciation is calculated to write off the cost of items of property and equipment less their estimated residual values using the straight-line method over their estimated useful lives, and is generally recognised in recognised in the statement of profit and loss and other comprehensive income. Useful life based on

number of years Leasehold improvements 5Furniture and fixture 5Equipment 5Computer equipment 5Motor vehicles 4 - 5 Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. Work in progress is not depreciated until they are ready for use as intended by the management. Subsequent expenditure is capitalised only when it is probable that the future economic benefits of the expenditure will flow to the Bank. Ongoing repairs and maintenance are expensed as incurred. Gains or losses on disposal of an item of property and equipment are determined by comparing the proceeds from disposal with the carrying amount of property and equipment and are recognised net within “other income” in the statement of profit and loss. Fully depreciated property and equipment are retained in the statement of financial position until they are disposed of or written-off.

4.4 Software Computer software and related costs are stated at cost less accumulated amortisation and accumulated impairment losses, if any. Amortisation is recognised in the statement of profit and loss on a straight-line basis at the rate of 20% per annum. If there is an indication that there has been a significant change in amortisation rate or useful life of an intangible asset, the amortisation is revised prospectively to reflect the new expectations. Software in progress is not amortised until they are ready for use as intended by the management.

4.5 Leases

The Bank assesses whether a contract is or contains a lease, at inception of a contract.


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4.5 Leases (continued)

The Bank recognises a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for leases of low value assets. For these leases, the Bank recognises the lease payments as an operating expense on a straight-line basis over the term of the lease.

Right-of-use asset

The right-of-use asset comprises the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and initial direct costs, if any. They are subsequently measured at cost less accumulated depreciation and impairment losses.

Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. The depreciation starts at the commencement date of the lease.

The right-of-use assets are presented as a separate line in the statement of financial position. Lease liability

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using its incremental borrowing rate which is interest that the Bank would have to pay to borrow over a similar term and with a similar security the funds necessary to obtain an asset of a similar value to the right-of-use-asset in a similar economic environment.

Lease payments included in the measurement of the lease liability comprise:

Fixed lease payments, less any lease incentives;

Payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease.

The lease liability is presented as a separate line in the statement of financial position.

The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Bank remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever:

The lease term has changed in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate.

A lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate.

Short-term leases and leases of low-value assets

The Bank applies the short-term lease recognition exemption to its short-term leases of office equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term.


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4.6 Impairment of non-financial assets

The carrying amounts of the non-financial assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, the asset’s recoverable amount is estimated.

The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less cost to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”).

An impairment loss is recognised if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognised in the statement of profit and loss.

4.7 Employee benefits Short-term employee benefits

Short term employee benefits are accrued in the period in which the associated services are rendered by the employees of the Bank. Other long-term employee benefits

The Bank’s net obligation in respect of other long-term employee benefits is the amount of the benefit that employees have earned in return for their service in the current and prior periods. That benefit is discounted to determine its present value. Remeasurements are recognised in the statement of profit and loss in the period in which they arise.

4.8 Provisions

Provisions are recognised in the statement of financial position when the Bank has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation. If the effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability.

4.9 Effective interest method

Effective interest rate (“EIR”) is a rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability. When calculating the effective interest rate, the Bank estimates the expected cash flow by considering all the contractual terms of the financial instrument, but not considering the expected credit loss. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate, transaction costs, and all other premiums or discounts. Transaction costs are incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument.


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4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (continued) 4.9 Effective interest method (continued) 4.9.1 Interest income

Interest income are recognized in profit and loss using the effective interest method. It is calculated by applying the effective interest rate to the gross carrying amount of financial asset except for:

Purchased or originated credit-impaired financial assets. Credit-adjusted EIR is applied to the amortised cost of the financial assets.

Financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. EIR to the amortised cost of the financial asset in subsequent reporting periods is applied.

Credit-adjusted effective interest rate is a rate that exactly discounts the estimated future cash payment or receipts through the expected life of the financial asset to the amortised cost of a financial assets that is a purchased or originated credit-impaired financial asset. Interest income calculated using the effective interest method presented in the statement of comprehensive income includes interest on financial assets measured at amortized cost.

4.9.2 Interest expense

Interest expense is also calculated using the EIR method for all financial liabilities held at amortised cost. Interest expense presented in the statement of comprehensive income includes financial liabilities measured at amortized cost.

4.10 Other fees and income

Other fees and income are recognized as the related services are performed. A contract with a customer that results in a recognized financial instrument in the Bank and the Bank’s financial statements may be partially in the scope of CIFRS 9 and partially in the scope of CIFRS 15. If this is the case, then the Bank first applies CIFRS 9 to separate and measure the part of the contract that is in the scope of CIFRS 9 and then applies CIFRS 15 to the residual.

4.11 Income tax Income tax on the statement of profit and loss for the year comprises current and deferred tax. Income tax is recognised in the profit and loss except to the extent that it relates to items recognised directly to equity, in which case it is recognised in equity. Current tax is the expected tax payable on the taxable income for the year using tax rates enacted or substantially enacted at the reporting date, and any adjustments to tax payable in respect of previous years. Deferred tax is provided using the balance sheet method, providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted at the reporting date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realised.


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4.12 Regulatory reserve

According to NBC Prakas No. B7-017-344 on Credit Risk Grading and Impairment Provisioning, any excess amount of impairment calculated in accordance with regulatory provision compared with the ECLs calculated under CIFRS 9 should be transferred from retained earnings (accumulated losses) to regulatory reserve (Note 19).

4.13 Related parties

Parties are considered to be related to the Bank if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions, or where the Bank and the other party are subject to common control or significant influence. Related parties may be individuals or corporate entities and include close family members of any individual considered to be a related party.

5. CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATION The preparation of financial statements in accordance with CIFRSs requires the use of judgments, estimates and assumptions that affect the reported amounts and disclosures of assets and liabilities at the date of financial statements and the reported amounts and disclosures of revenues and expenses during the reporting period. The resulting accounting judgments and estimates will, by definition, seldom equal the related actual results. Judgments, estimates and assumptions are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

5.1 Judgments The following are the critical judgements, apart from those involving estimation (Note 5.2), that management has made in the process of applying the Bank’s accounting policies that have the most significant effect on the amounts recognised in the financial statements. (i) Significant increase in credit risk

As explained in Note 4, ECLs are measured as an allowance equal to 12-month ECL for stage 1 assets, or lifetime ECL for stage 2 or stage 3 assets. An asset moves to stage 2 when its credit risk has increased significantly since initial recognition. CIFRS 9 does not define what constitutes a significant increase in credit risk. In assessing whether the credit risk of an asset has significantly increased, the Bank takes into account qualitative and quantitative reasonable and supportable forward-looking information.

(ii) Business model assessment

Classification and measurement of financial assets depends on the results of the SPPI and the business model test. The Bank determines the business model at a level that reflects how groups of financial assets are managed together to achieve a particular business objective. This assessment includes judgement reflecting all relevant evidence including how the performance of the assets is evaluated and their performance is measured, the risks that affect the performance of the assets and how these are managed and how the managers of the assets are compensated.


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5. CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATION (continued)

5.1 Judgments (continued)

(ii) Business model assessment (continued)

The Bank monitors financial assets measured at amortised cost or fair value through other comprehensive income that are derecognised prior to their maturity to understand the reason for their disposal and whether the reasons are consistent with the objective of the business for which the asset was held. Monitoring is part of the Bank’s continuous assessment of whether the business model for which the remaining financial assets are held continues to be appropriate and if it is not appropriate whether there has been a change in business model and so a prospective change to the classification of those assets.

(iii) Establishing groups of assets with similar credit risk characteristics

When ECLs are measured on a collective basis, the financial instruments are grouped on the basis of shared risk characteristics. Note 4.2 provides details of the characteristics considered in this judgement. The Bank monitors the appropriateness of the credit risk characteristics on an ongoing basis to assess whether they continue to be similar. This is required in order to ensure that should credit risk characteristics change there is appropriate re-segmentation of the assets. This may result in new portfolios being created or assets moving to an existing portfolio that better reflects the similar credit risk characteristics of that group of assets.

Re-segmentation of portfolios and movement between portfolios is more common when there is a significant increase in credit risk (or when that significant increase reverses) and so assets move from 12-month to lifetime ECLs, or vice versa, but it can also occur within portfolios that continue to be measured on the same basis of 12-month or lifetime ECLs but the amount of ECL changes because the credit risk of the portfolios differ.

(iv) Models and assumptions used

The Bank uses various models and assumptions in measuring fair value of financial assets as well as in estimating ECL. Judgement is applied in identifying the most appropriate model for each type of asset, as well as for determining the assumptions used in these models, including assumptions that relate to key drivers of credit risk.

5.2 Estimation

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Bank based its assumptions and estimates on parameters available when the financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Bank. Such changes are reflected in the assumptions when they occur. (i) Taxes

Taxes are calculated on the basis of the tax laws and regulations and its current interpretation. However, these regulations are subject to periodic variation and the ultimate determination of tax expense will be made following inspection by the General Department of Taxation (“GDT”). The Bank’s tax returns are subject to periodic examination by the GDT. As the application of tax laws and regulations to many types of transactions are susceptible to varying interpretations, amounts reported in the financial statements could be changed at a later date upon final determination by the GDT.


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5. CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATION (continued)

5.2 Estimation (continued)

(ii) Establishing the number and relative weightings of forward-looking scenarios for each

type of product/market and determining the forward-looking information relevant to each scenario:

When measuring ECL, the Bank uses reasonable and supportable forward-looking information, which is based on assumptions for the future movement of different economic drivers and how these drivers will affect each other. Note 4.2 provides more details regarding the estimated forward-looking information.

(iii) Probability of default

PD constitutes a key input in measuring ECL. PD is an estimate of the likelihood of default over a given time horizon, the calculation of which includes historical data, assumptions and expectations of future conditions. Note 4.2 provides more details, including analysis of the sensitivity of the reported ECL to changes in PD resulting from changes in economic drivers.

(iv) Loss given default (LGD)

LGD is an estimate of the loss arising on default. It is based on the difference between the contractual cash flows due and those that the lender would expect to receive, taking into account cash flows from collateral and integral credit enhancements. See note 4.2 for more details, including analysis of the sensitivity of the reported ECL to changes in LGD resulting from changes in economic drivers.

6. CASH ON HAND

31 December 2019 31 December 2018 US$ KHR’000 US$ KHR’000

equivalent(Note 2.3)


US dollar 18,691 76,166 343,319 1,379,456 Khmer Riel 10 41 188 755

18,701 76,207 343,507 1,380,211

For the purpose of the statement of cash flows, cash and cash equivalents comprise:

31 December 2019 31 December 2018

US$ KHR’000 US$ KHR’000


equivalent (Note 2.3)

Cash on hand 18,701 76,207 343,507 1,380,211 Balances with NBC 122,502 499,196 100,517 403,877 Balances with other banks 1,079,294 4,398,123 284,169 1,141,791

1,220,497 4,973,526 728,193 2,925,879


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7. BALANCE WITH THE NBC This represent a current account with the NBC denominated in US$. 8. BALANCES WITH OTHER BANKS




(As restated - Note 3)Mega International Commercial

Bank Co., Ltd - Phnom Penh Branch 220,245 897,498 279,948 1,124,831

Maybank (Cambodia) Plc. - Phnom Penh Branch 881 3,590 937 3,765

ACLEDA Bank Plc. 51,207 208,669 - -Canadia Bank Plc. 806,961 3,288,366 3,284 13,195

1,079,294 4,398,123 284,169 1,141,791

Allowance for ECLs (18,472) (75,273) (202) (812)

1,060,822 4,322,850 283,967 1,140,979

These are current accounts denominated in KHR and US$ which earn annual interest at rates ranging from 0% to 0.2%.

9. LOANS AND ADVANCES TO CUSTOMERS

31 December 2019 31 December 2018 US$ KHR’000 US$ KHR’000 equivalent

(Note 2.3)equivalent (Note 2.3)

(As restated - Note 3)Consumer loans Housing loans 68,379,140 278,644,996 21,049,014 84,574,938 Term loans 2,421,771 9,868,716 447,763 1,799,111

Total loans and advances to customers – gross 70,800,911 288,513,712 21,496,777 86,374,049

Unamortised processing fee income (434,260) (1,769,610) (213,571) (858,128)

Carrying amount 70,366,651 286,744,102 21,283,206 85,515,921

Allowance for ECLs (7,970) (32,477) (796) (3,198)

Loans and advances - net 70,358,681 286,711,625 21,282,410 85,512,723


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9. LOANS AND ADVANCES TO CUSTOMERS - NET (continued)

Breakdown of allowance for ECLs on loans and advances to customers is as follows:

2019 2018 US$ KHR’000 US$ KHR’000



Stage 1 7,970 32,477 796 3,198 Stage 2 - - - -Stage 3 - - - -

Total 7,970 32,477 796 3,198

Further analyses of loans and advances to customers are as follows: (i) Staging of gross loan portfolio

2019 2018 US$ KHR’000 US$ KHR’000



Stage 1 70,800,911 288,513,713 21,496,777 86,374,049 Stage 2 - - - -Stage 3 - - - -

Total 70,800,911 288,513,713 21,496,777 86,374,049

(ii) Refer to Note 28.2 on Credit risk for analysis of loan quality.

(iii) Refer to Note 28.2 on Credit risk for analysis of loans by maturity, type, currency,

security, residency, relationship, and exposure

(iv) By interest rate (annum): 2019 2018

Interest rate per annum 7.5% - 9% 8% - 9%

10. STATUTORY DEPOSIT

Under NBC Prakas No. B7-01-136 dated 15 October 2001, banks are required to maintain a capital guarantee of 10% of registered capital with the NBC. This deposit is not available for use in the Bank’s day-to-day operations but is refundable when the Bank voluntarily ceases to operate the business in Cambodia. The statutory deposits earns interest at 0.54% - 0.72% per annum (2018:0.46% - 0.62% per annum).


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11. OTHER ASSETS

31 December 2019 31 December 2018 US$ KHR’000 US$ KHR’000 equivalent

(Note 2.3) equivalent (Note 2.3)

(As restated - Note 3) Security deposits 19,800 80,685 15,300 61,475 Prepayments - - 4,478 17,993 Others 2,345 9,555 7,557 30,364

22,145 90,240 27,335 109,832

12. SOFTWARE

Computer

softwareSoftware in

progress Total US$ US$ US$2019 Cost As at 1 January 2019 430,971 - 430,971 Additions 53,945 165,137 219,082

At 31 December 2019 484,916 165,137 650,053

Accumulated amortization As at 1 January 2019 200,823 - 200,823 Charge during the year 91,422 - 91,422

As at 31 December 2019 292,245 - 292,245

Net book value

As at 31 December 2019 192,671 165,137 357,808

In KHR’000 equivalent (Note 2.3) 785,134 672,934 1,458,068

Computer

softwareSoftware in

progress Total US$ US$ US$2018 Cost

As at 1 January 2018 421,558 - 421,558 Additions 9,413 - 9,413

As at 31 December 2018 430,971 - 430,971

Accumulated amortisation As at 1 January 2018 114,842 - 114,842 Charge during the year 85,981 - 85,981

As at 31 December 2018 200,823 - 200,823

Net book value

As at 31 December 230,148 - 230,148

In KHR’000 equivalent (Note 2.3) 924,735 - 924,735


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13. PROPERTY AND EQUIPMENT

Leasehold improvements

Furniture and fixture Equipment

Computer equipment Motor vehicles Total

US$ US$ US$ US$ US$ US$ 2019 Cost As at 1 January 2019 811,626 49,067 173,555 43,884 216,571 1,294,703 Additions 5,169 - 19,650 16,149 - 40,968 Disposals - - (4,450) - - (4,450)

As at 31 December 2019 816,795 49,067 188,755 60,033 216,571 1,331,221

Accumulated depreciation As at 1 January 2019 384,616 26,283 82,630 22,157 101,024 616,710 Charge during the year 162,841 9,564 35,477 10,057 43,296 261,235 Disposals - - (2,886) - - (2,886)

As at 31 December 2019 547,457 35,847 115,221 32,214 144,320 875,059

Net book value

As at 31 December 2019 269,338 13,220 73,534 27,819 72,251 456,162

In KHR’000 equivalent (Note 2.3) 1,097,552 53,872 299,651 113,362 294,423 1,858,860


49

13. PROPERTY AND EQUIPMENT (continued)

Leasehold improvements

Furniture and fixture Equipment

Computer equipment Motor vehicle Total

US$ US$ US$ US$ US$ US$ 2018 Cost As at 1 January 2018 811,626 49,067 170,661 42,134 216,571 1,290,059 Additions - - 7,180 1,750 - 8,930 Disposals - - (4,286) - - (4,286)

As at 31 December 2018 811,626 49,067 173,555 43,884 216,571 1,294,703

Accumulated depreciation As at 1 January 2018 222,176 16,719 50,269 13,603 57,728 360,495 Charge during the year 162,440 9,564 34,207 8,554 43,296 258,061 Disposals - - (1,846) - - (1,846)

As at 31 December 2018 384,616 26,283 82,630 22,157 101,024 616,710

Net book value

As at 31 December 2018 427,010 22,784 90,925 21,727 115,547 677,993

In KHR’000 equivalent (Note 2.3) 1,715,726 91,546 365,337 87,299 464,268 2,724,176


50

14. LEASES

Right-of-use asset

The Bank entered into a lease contract for office premise used in its operations with a lease term of 6 years. The Bank’s obligation under this lease is secured by the lessor’s title to the leased asset.

The Bank also leases two printing machines with lease terms more than 12 months, but considered as low-value assets. As such, the Bank applies the ‘short-term lease’ and ‘lease of low-value assets’ recognition exemption for these leases. Rental expense on low-value assets was recognised under other operating expenses (Note 23).

Set out below are the carrying amounts of right-of-use asset and lease liability recognized and the movements during the year: Right-of-use asset

2019 2018 US$ KHR’000 US$ KHR’000 equivalent


(As restated - Note 3) Cost As at 1 January 593,554 2,384,900 593,554 2,396,177 Exchange difference on

translation - 33,833 - (11,277)As at 31 December 593,554 2,418,733 593,554 2,384,900

Accumulated amortisation As at 1 January 280,290 1,126,205 181,364 732,166 Charge during the year 98,926 400,848 98,926 400,156 Exchange difference on

translation - 18,253 - (6,117)As at 31 December 379,216 1,545,306 280,290 1,126,205

Carrying amount

As at 31 December 214,338 873,427 313,264 1,258,695

Lease liability

2019 2018 US$ KHR’000 US$ KHR’000



(As restated - Note 3) As at 1 January 352,231 1,415,264 452,386 1,826,283 Accretion of interest 14,721 59,648 19,845 80,272 Payments (120,000) (486,240) (120,000) (485,400)Exchange difference on

translation - 17,657 - (5,891)

As at 31 December 246,952 1,006,329 352,231 1,415,264

Current and non-current portion Current 110,666 450,964 105,279 423,011 Non-current 136,286 555,365 246,952 992,253

246,952 1,006,329 352,231 1,415,264


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14. LEASES (continued)

The following amounts were recognised in profit or loss:

2019 2018 US$ KHR’000 US$ KHR’000



(As restated - Note 3) Depreciation of right-of-use

asset 98,926 400,848 98,926 400,156 Lease of low-value assets

(Note 23) 3,786 15,341 3,655 14,785 Accreted interest on lease

liability (Note 20) 14,721 59,649 19,845 80,273

Total lease expenses 117,433 475,838 122,426 495,214

15. INCOME TAX

(i) Current income tax liability

2019 2018 US$ KHR’000 US$ KHR’000



As at 1 January 47,705 191,679 2,284 9,221 Income tax expense 621,526 2,518,423 64,760 261,954 Income tax paid (87,164) (353,189) (19,339) (78,226)Exchange difference on

translation - 15,010 - (1,270)

As at 31 December 582,067 2,371,923 47,705 191,679

(ii) Income tax expense

For the year ended

31 December 2019 For the year ended 31 December 2018

US$ KHR’000 US$ KHR’000equivalent(Note 2.3)


(As restated - Note 3) Current income tax 621,526 2,518,423 64,760 261,954 Deferred tax (114,000) (461,928) - -

Income tax expense 507,526 2,056,495 64,760 261,954

In accordance with Cambodian Law on Taxation, the Bank has an obligation to pay corporate income tax of either the profit tax at the rate of 20% of taxable profit or the minimum tax at 1% of annual turnover, whichever is higher.


52

15. INCOME TAX (continued)

(ii) Income tax expense (continued) The reconciliation of income tax expense computed at the statutory tax rate of 20% to the income tax expense shown in the statement of profit or loss is as follows:





(As restated - Note 3) Profit before tax 2,750,607 11,145,461

102,686 415,364

Income tax at statutory rate of 20% 550,121 2,229,090 20,537 83,073

Non-deductible expenses 6,403 25,945 21,164 85,608 Tax loss utilisation - - (4,600) (18,607)Prior year’s unrecognised

temporary differences (48,998) (198,540) 27,659 111,880

Income tax expense 507,526 2,056,495 64,760 261,954

(iii) Deferred tax assets

Temporary differences recognized during the year giving rise to deferred tax assets are as follows: 2019 2018




Deferred tax assets Lease under CIFRS 16 6,523 26,581 - -

ECLs under CIFRS9 5,288 21,549 - -Provision for seniority

indemnity 6,381 26,003 - -Unamortised loan

processing fees 86,852 353,922 - -Others 11,083 45,163 - -

Deferred tax liability Property and equipment (2,127) (8,668) - -

Deferred tax assets - net 114,000 464,550 - -


53

16. OTHER LIABILITES




(As restated - Note 3) Accrued expenses 133,537 544,163 155,196 623,578 Provision for seniority indemnity 31,902 130,001 54,020 217,052 Salary payable 11,026 44,931 6,694 26,896 Allowance for off-balance sheet items - - 13 52 Withholding tax payable 1,970 8,028 8,350 33,550 Others 15,889 64,748 366,197 1,471,380

194,324 791,871 590,470 2,372,508

Provision was made for seniority indemnity payment required by Prakas No. 443 issued by the Ministry of Labour and Vocational Training on 21 September 2018. The Prakas was subsequently amended by Instruction No. 042/19 dated 22 March 2019 now requiring all employers, other than those in the garment and footwear sector, to settle retroactive seniority indemnity to their employees, as follows:

Equal to three days payable every June; and

Equal to three days payable every December. The retroactive seniority payment shall not exceed 6 months of an employee’s average wage of each retrospective year. Employees are not entitled to the payment if they resign before receiving it.

Movements of provision for seniority indemnity are as follows:

2019 2018

US$ KHR’000 US$ KHR’000 equivalent


As at 1 January 54,020 217,052 - -(Reversal of) provision during the

year (22,118) (89,622) 54,020 218,511 Exchange difference on translation - 2,571 - (1,459)

As at 31 December 31,902 130,001 54,020 217,052

17. BORROWING

On 7 November 2016, the Bank entered into a borrowing agreement with a shareholder, Mr. Vong Pech, for a total amount of US$15,000,000 with interest rate at 5% per annum. The borrowing had maturity of five years effective from the date of first drawdown. The borrowing was fully paid on 3 April 2019.


54

18. SHARE CAPITAL




Registered, issued and fully paid ordinary shares of US$15,000 each 77,490,000 309,960,000 15,000,000 60,000,000

On 26 June 2019, the Bank obtained its commercial bank license from the NBC and thus increased its share capital from US$ 15,000,000 to US$ 77,490,000. All amendments to the Bank’s legal documents submitted to relevant authorities following the change in the Bank’s status were fully completed on 13 February 2020.

Details of shareholding are as follows: 31 December 2019 31 December 2018

% of

ownershipnumber of share

amountUS$

% of ownership

number of share

amountUS$

Mr. Vong Pech 94.19% 4,866 72,990,000 70% 700 10,500,000Mr. Lau Yao Zhong 5.81% 300 4,500,000 30% 300 4,500,000

100% 5,166 77,490,000 100% 1,000 15,000,000

19. REGULATORY RESERVE

A regulatory reserve is established for the difference between the provision for expected credit losses as determined in accordance with CIFRS 9 and the regulatory provision in accordance with NBC Prakas No. B7-017-344 dated 1 December 2017 and Circular No. B7-018-001 dated 16 February 2018 on credit risk classification and provisioning for banks and financial institutions. An entity shall compare the regulatory provision with the provision calculated in accordance with CIFRS 9, and:

(i) In case the regulatory provision calculated is lower than the provision calculated in accordance with CIFRS 9, the entity records the provision calculated in accordance with CIFRS 9; and

(ii) In case the regulatory provision calculated is higher than the provision calculated in CIFRS 9, the entity records the provision calculated in accordance with CIFRS 9 and transfer the difference from the retained earnings (accumulated losses) to regulatory reserve in the shareholders’ equity of the statement of the financial position.

The Prakas on regulatory provision requires banks and financial institutions to classify their loan portfolio into five classes and provide general and specific allowance based on the loan classification as follows:

Classification Number of days past due Allowance rate Standard

0 to 14 days (short-term) 0 to 29 days (long-term) 1%

Special mention 15 days to 30 days (short-term) 30 days to 89 days (long-term) 3%

Substandard 31 days to 60 days (short-term) 90 days to 179 days (long-term) 20%

Doubtful 61 days to 90 days (short-term) 180 days to 359 days (long-term) 50%

Loss From 91 days (short-term) 360 days or more (long-term) 100%


55

19. REGULATORY RESERVE (continued)

The movements in regulatory reserve are as follows:

2019 2018



Balance as at 1 January 221,850 895,644 223,730 903,198 Transfer to (from) regulatory reserve 480,304 1,957,239 (1,880) (7,554)

Balance as at 31 December 702,154 2,852,883 221,850 895,644

20. NET INTEREST INCOME






(As restated - Note 3)Interest income

Loans and advances to customers 4,415,457 17,891,432 2,047,223 8,281,017

Balances with other banks 22,363 90,615 4,146 16,771

4,437,820 17,982,047 2,051,369 8,297,788 Interest expense

Borrowing 106,056 429,739 469,041 1,897,271 Lease liability 14,721 59,649 19,845 80,273

120,777 489,388 488,886 1,977,544

Net interest income 4,317,043 17,492,659 1,562,483 6,320,244

21. OTHER OPERATING INCOME






(As restated - Note 3)

Foreign exchange gains - net 28,162 114,112 396 1,602 Penalty income 22,617 91,644 9,256 37,440 Others 635 2,574 - -

51,414 208,330 9,652 39,042


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22. PERSONNEL EXPENSES






Salaries 643,135 2,605,983 543,585 2,198,801 Other staff benefits 182,324 738,777 220,821 893,221

825,459 3,344,760 764,406 3,092,022

23. OTHER OPERATING EXPENSES






(As restated - Note 3) Professional fee 54,507 220,862 33,908 137,158 License and membership fee 54,306 220,048 24,380 98,617 Other taxes 44,288 179,455 97,695 395,176 Repairs and maintenance 39,631 160,585 33,807 136,749 Stamp and registration 33,891 137,326 338 1,367 Utilities 15,256 61,817 14,602 59,065 Security 15,083 61,116 15,576 63,005 Business meals and entertainment 13,850 56,120 7,092 28,687 Transportation 10,814 43,818 11,628 47,035 Office supplies 9,341 37,850 2,047 8,280 Communication 6,966 28,226 6,889 27,866 Insurance 4,478 18,145 4,823 19,509 Lease of low-value assets 3,786 15,341 3,655 14,785Advertising 726 2,942 424 1,715 Others 8,456 34,265 7,598 30,735

315,379 1,277,916 264,462 1,069,749

24. PROVISIONS (REVERSAL OF PROVISIONS) FOR EXPECTED CREDIT LOSSES






(As restated - Note 3) Balances with other banks 18,269 74,026 (75) (303) Loans and advances to customers 7,173 29,065 (2,200) (8,899) Loan commitments (13) (53) (112) (453)

Net 25,429 103,038 (2,387) (9,655)


57

25. RELATED PARTY TRANSACTIONS AND BALANCES 25.1 Outstanding balance with a shareholder




Borrowing (Note 17) - - (8,300,000) (33,349,400)

25.2 Significant transactions with shareholders






Rental of land and building 120,000 486,240 120,000 485,400 Interest expense 106,056 429,738 469,041 1,897,271 Drawdown from borrowing - - 4,800,000 19,416,000 Repayment of borrowing 8,300,000 33,822,500 5,300,000 21,438,500

25.3 Key management compensation






Salaries and benefits (*) 563,079 2,281,596 457,988 1,852,561

(*) There are 7 key management personnel as at 31 December 2019 (2018: 5 personnel).

26. COMMITMENT AND CONTINGENCY 26.1 Credit commitment

2019 2018

US$ KHR’000

equivalentUS$

KHR’000

equivalent (Note 2.3) (Note 2.3)

Undisbursed portion of loans and advances - - 500,375 2,010,507


58

26.2 Taxation contingency

The taxation system in Cambodia has undergone numerous changes and is characterized by either often unclear, contradictory and/or differing interpretations existing among numerous taxation authorities and jurisdictions. Taxes are subject to review and investigation by a number of authorities, who are enabled by law to impose severe fines, penalties and interest charges. These facts may create tax risks in Cambodia substantially more significant than in other countries.

Management believes that it has adequately provided for tax liabilities based on its interpretation of tax legislation. However, the relevant authorities may have differing interpretations and the effects since the incorporation of the Bank and its subsidiaries could be significant.


59

27. MATURITY PROFILE OF ASSETS AND LIABILITIES

The following table shows an analysis of assets and liabilities as to whether they are expected to be recovered or settled within one year or beyond one year from the statement of financial position date:

31 December 2019 31 December 2018 Within one year Beyond one year Total Within one year Beyond one year Total

US$ US$ US$ US$ US$ US$

Financial assets Cash on hand 18,701 - 18,701 343,507 - 343,507 Balance with NBC 122,502 - 122,502 100,517 - 100,517 Balances with other banks 1,060,822 - 1,060,822 283,967 - 283,967 Loans and advances to customers

- gross 1,700,207 69,100,704 70,800,911 1,639,894 19,856,883 21,496,777 Unamortised processing fee

income (434,260) - (434,260) (213,571) - (213,571) Other assets 22,145 - 22,145 22,857 - 22,857

2,490,117 69,100,704 71,590,821 2,177,171 19,856,883 22,034,054

Non-financial assets Statutory deposit - 7,750,000 7,750,000 - 750,000 750,000 Property and equipment - 1,331,221 1,331,221 - 1,294,703 1,294,703 Right-of-use asset - 593,554 593,554 - 593,554 593,554 Software - 650,053 650,053 - 430,971 430,971 Deferred tax assets - 114,000 114,000 - - - Other assets - - - 4,478 - 4,478

- 10,438,828 10,438,828 4,478 3,069,228 3,073,706

2,490,117 79,539,532 82,029,649 2,181,649 22,926,111 25,107,760

Allowance for ECLs (7,970) (796) Accumulated depreciation and amortization of non-financial assets� (1,546,520) (1,097,823)

Total assets 80,475,159 24,009,141


60

27. MATURITY PROFILE OF ASSETS AND LIABILITIES (continued)

31 December 2019 31 December 2018 Within one year Beyond one year Total Within one year Beyond one year Total

US$ US$ US$ US$ US$ US$

Financial liabilitiesBorrowing - - - - 8,300,000 8,300,000 Lease liability 110,666 136,286 246,952 105,279 246,952 352,231 Other liabilities 181,328 - 181,328 575,426 - 575,426

291,994 136,286 428,280 680,705 8,546,952 9,227,657

Non-financial liabilities Other liabilities 12,996 - 12,996 15,044 - 15,044 Current income tax liability 582,067 - 582,067 47,705 - 47,705

595,063 - 595,063 62,749 - 62,749

Total liabilities 887,057 136,286 1,023,343 743,454 8,546,952 9,290,406


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28. FINANCIAL RISK MANAGEMENT

The Bank has exposure to the following risks from financial instruments:

Operational risk;

Credit risk;

Market risk; and

Liquidity risk This note presents information about the Bank’s exposure to each of the above risks and the Bank ’s objectives, policies and processes for measuring and managing risk, and the Bank’s management of capital. Risk management functional and governance structure

The Bank’s activities expose it to a variety of financial risks: credit risk, market risk (including currency risk, interest rate risk and price risk) and liquidity risk. Taking risk is core to the financial business, and the operational risks are an inevitable consequence of being in business.

The Bank does not use derivative financial instruments such as foreign exchange contract and interest rate swaps to manage its risk exposure.

A primary objective of the Bank in risk management is to comply with NBC’s regulations. On the other hand, the Bank has recognized the importance of achieving international best practices on risk management. The Board of Directors has established a Credit Committee to formulate broad parameters of acceptable risk for the Bank and monitor the activities against these parameters.

28.1 Operational risk

Operational risk is the risk of direct or indirect loss arising from inadequate or failed internal processes, personnel, technology and infrastructure, and from external factors other than credit, market and liquidity risks such as those arising from legal and regulatory requirements and generally accepted standards of corporate behavior. The operational risk loss is managed through established operational risk management processes, proper monitoring and reporting of the business activities by control and support units which are independent of the business units and oversight provided by the senior management of the Bank. The Bank’s operational risk management entails the establishment of clear organizational structures, roles and control policies. Various internal control policies and measures have been implemented including the establishment of signing authorities, defining system parameters controls, streamlining procedures and documentation and compliance with regulatory and other legal requirements. These are continually reviewed to address the operational risks of the business unit as well as to assess the level of compliance with the Bank policies by a program of periodic reviews undertaken by the internal audit function. The results of internal audit reviews are discussed with the management of the business unit to which they relate, with summaries submitted to the Audit Board Committee and senior management of the Bank.


62

28. FINANCIAL RISK MANAGEMENT (continued) 28.2 Credit risk

The Bank takes on exposure to credit risk, which is the risk that a counterparty will cause a financial loss to the Bank by failing to discharge an obligation. Credit risk is the most important risk for the Bank’s business. Credit exposure arises principally in lending activities that lead to loans and advances. There is also credit risk in off-balance sheet financial instruments, such as loan commitments. The lending activities are guided by the Bank’s credit policy to ensure that the overall objectives in the area of lending are achieved; i.e., that the loan portfolio is strong and credit risks are well diversified. The credit policy documents the lending policy, collateral policy and credit approval processes, including the Bank’s own internal grading system, and procedures implemented to ensure compliance with the NBC’s guidelines. (a) Credit risk measurement

The Bank assesses the probability of default of individual counterparties using internal rating tool. Local credit committee is responsible for determining the risk rating policies.

Risk ratings are reviewed and updated regularly, and in events of (i) change of loan terms and conditions including extension; (ii) repayment irregularities or delinquencies and (iii) adverse information relating to the borrower or transaction.

(b) Risk limit control and mitigation policies

The Bank operates and provides loans and advances to individuals or enterprises within the Kingdom of Cambodia. The Bank manages, limits and controls the concentration of credit risk whenever it is identified. Large exposure is defined by the NBC as overall credit exposure to any individual beneficiary which exceeds 10% of the Bank’s net worth.

The Bank is required, under the conditions of NBC Prakas No. B7-06-226, to maintain at all times a maximum ratio of 20% between the Bank’s overall credit exposure to any single beneficiary and the Bank’s net worth. The aggregate of large credit exposure must not exceed 300% of the Bank’s net worth. The Bank employs a range of policies and practices to mitigate credit risk. The most traditional of these is the taking of security in the form of collateral for loans and advances to customers, which is common practice. The Bank implements guidelines on the acceptability of specific classes of collateral or credit risk mitigation. The principal collateral types to secure for loans and advances to customers are:

Mortgages over residential properties (land, building and other properties);

Charges over business assets such as land and buildings; and

Cash in the form of margin deposits.

(c) Management of credit risk

Developing and maintaining the Bank’s processes for measuring ECL: This includes processes for:

- initial approval, regular validation and back-testing of the models used;

- determining and monitoring significant increase in credit risk; and

- incorporation of forward-looking information.

Reviewing compliance of business units with agreed exposure limits, including those for selected industries, country risk and product types. Regular reports on the credit quality of local portfolios are provided to Bank Credit, which may require appropriate corrective action to be taken. These include reports containing estimates of ECL allowances.


63

28. FINANCIAL RISK MANAGEMENT (continued) 28.2 Credit risk (continued)

(c) Management of credit risk (continued)

Providing advice, guidance and specialist skills to business units to promote best practice throughout the Bank in the management of credit risk.

(d) Maximum exposure to credit risk before collateral held or other credit enhancements

Details of maximum exposure to credit risk before collateral held or other credit enhancements are as follows: 31 December 2019 31 December 2018 US$ KHR’000 US$ KHR’000



On-balance sheet

financial assets Cash and cash equivalents 18,701 76,207 343,507 1,380,211 Balances with the NBC 122,502 499,196 100,517 403,877 Balances with other banks 1,060,822 4,322,850 283,967 1,140,978 Loans and advances - net 70,358,681 286,711,625 21,282,410 85,512,724 Other assets 22,145 90,241 22,856 91,835

71,582,851 291,700,119 22,033,257 88,529,625 Off-balance sheet item Credit commitments - - 500,375 2,010,507

Total credit exposure 71,582,851 291,700,119 22,533,632 90,540,132

(e) Concentration of risk

Concentrations arise when a number of counterparties are engaged in similar business activities, or activities in the same geographic region, or have similar economic features that would cause their ability to meet contractual obligations to be similarly affected by changes in economic, political or other conditions. Concentrations indicate the relative sensitivity of the Bank’s performance to developments affecting a particular industry or geographic location. The Bank monitors concentration of credit risk of counterparty by industry. An analysis of concentration of the credit risk as at the reporting date for loans and advances to customer is shown below:


64

28. FINANCIAL RISK MANAGEMENT (continued) 28.2 Credit risk (continued)

(e) Concentration of risk (continued)




By maturity

Within 1 month 460,126 1,875,013 304,048 1,221,665 1 to 3 months 222,515 906,749 252,521 1,014,629 3 to 12 months 1,017,566 4,146,581 1,083,325 4,352,800 1 to 3 years 2,656,548 10,825,433 3,107,823 12,487,233 3 to 5 years 5,005,983 20,399,381 2,714,509 10,906,897 Over 5 years 61,438,173 250,360,555 14,034,551 56,390,825

70,800,911 288,513,712 21,496,777 86,374,049

By security Secured 23,249,561 94,741,961 18,971,106 76,225,904 Unsecured 47,551,350 193,771,751 2,525,671 10,148,145

70,800,911 288,513,712 21,496,777 86,374,049

By types Housing 68,379,140 278,644,996 21,049,014 84,574,938 Term loan 2,421,771 9,868,716 447,763 1,799,111

70,800,911 288,513,712 21,496,777 86,374,049

By currency US dollar 62,361,397 254,122,692 21,496,777 86,374,049 Khmer riel 8,439,514 34,391,020 - -

70,800,911 288,513,712 21,496,777 86,374,049

By residency Non-residents 50,501,044 205,791,754 - -Residents 20,299,867 82,721,958 21,496,777 86,374,049

70,800,911 288,513,712 21,496,777 86,374,049

By relationship

Non-related parties 70,800,911 288,513,712 21,496,777 86,374,049

By exposure: Large exposures 16,041,228 65,368,002 2,026,432 8,142,204 Non-large exposures 54,759,683 223,145,710 19,470,345 78,231,845

Total 70,800,911 288,513,712 21,496,777 86,374,049

Interest rates (per annum) 7.5% - 9% 8% - 9%


NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2019

65

28. FINANCIAL RISK MANAGEMENT (continued)

28.2 Credit risk (continued)


A “large exposure” is defined under NBC Prakas as the overall gross exposure of the aggregate balance of loans and advances with one single beneficiary, which exceeds 10% of the Bank’s net worth. The exposure is the higher of the outstanding loans or commitments and the authorised loans or commitment.

31 December 2019 Stage 1 Stage 2 Stage 3 Total

US$ US$ US$ US$

Cash and cash equivalents 18,701 - - 18,701 Balance with the NBC 122,502 - - 122,502 Balances with other banks –

gross 1,079,294 - - 1,079,294 Loans and advances to

customers - gross 70,800,911 - - 70,800,911 Other assets 22,145 - - 22,145

72,043,553 - - 72,043,553

(18,472) - - (18,472)Allowance for ECLs Balances with other banks Loans and advances to customers (7,970) - - (7,970)

72,017,111 - - 72,017,111

In KHR'000 equivalent (Note 2.3) 293,469,728 - - 293,469,728

31 December 2018 Stage 1 Stage 2 Stage 3 Total

US$ US$ US$ US$

2018 Cash and cash equivalents 343,507 - - 343,507

Balances with the NBC 100,517 - - 100,517 Balances with other banks –

gross 284,169 - - 284,169 Loans and advances to

customers - gross 21,496,777 - - 21,496,777 Other assets 22,856 - - 22,856

22,247,826 - - 22,247,826

(202) - - (202)Allowance for ECLs Balances with other banks Loans and advances to customers (796) - - (796)

22,246,828 - - 22,246,828

In KHR'000 equivalent (Note 2.3) 89,387,755 - - 89,387,755


NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2019

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28.2 Credit risk (continued)


The Bank applies a three-stage approach based on the change in credit quality since initial recognition:

Allowance for impairment will be made based on the following three-stage approach which reflects the change in credit quality of the financial instrument since initial recognition:

(i) Stage 1: 12-month ECL – not credit-impaired

For exposures where there has not been a significant increase in credit risk since initial recognition and that are not credit-impaired upon origination, the ECL associated with the probability of default events occurring within next 12 months will be recognized.

(ii) Stage 2: Lifetime ECL – not credit-impaired

For exposures where there has been a significant increase in credit risk since initial recognition but that are not credit-impaired, a lifetime ECL will be recognized.

(iii) Stage 3: Lifetime ECL – credit-impaired

Financial assets are assessed as credit-impaired when one or more events that have detrimental impact on the estimated future cash flows of that asset have occurred. For financial assets that are credit-impaired, a lifetime ECL will be recognized.

(iv) Incorporation of forward-looking information

The Bank incorporates forward-looking information into both the assessment of whether the credit risk of an instrument has increased significantly since its initial recognition and the measurement of ECL.

External information considered includes economic data and forecasts published by governmental bodies and monetary authorities in the countries where the Bank operates, supranational organizations such as the International Monetary Fund, and selected private-sector and academic forecasters.

The Bank has identified and documented key drivers of credit risk and credit losses for each portfolio of financial instruments in accordance with each country and, using an analysis of historical data, has estimated relationships between macro-economic variables and credit risk and credit losses.

(f) Repossessed collateral

During the year, the Bank did not repossess any collateral held as security.

28.3 Market risk

The Bank takes on exposure to market risk, which is the risk that the fair value or future cash flow of a financial instrument will fluctuate because of changes in market prices. Market risk arises from open positions in interest rates, currency and equity products, all of which are exposed to general and specific market movements and changes in the level of volatility of market rates or prices such as interest rates, credit spreads, foreign exchange rates and equity prices.


67


28.3 Market risk (continued)

The Bank does not use derivative financial instruments such as foreign exchange contract and interest rate swaps to hedge its risk exposure. (i) Foreign exchange risk

Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities denominated in a currency that is not the Bank’s functional currency. The Bank maintains a policy of not exposing itself to large foreign exchange positions. Any foreign currency exchange open positions are monitored against the operating requirements, pre-determined position limits and cut-loss limits.

As at 31 December 2019, balances in monetary assets and liabilities denominated in currencies other than US$ are not significant. Therefore, no sensitivity analysis for foreign currency exchange risk was presented.

(ii) Price risk

The Bank is not exposed to price risk of securities because it does not hold any investments classified on the statement of financial position as marketable securities.

(iii) Interest rate risk

Interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Interest margins may increase as a result of changes and may reduce losses in the event that unexpected movements arise. The management of the Bank at this stage does not have a policy to set limits on the level of mismatch of interest rate re-pricing that may be undertaken; however, management regularly monitors the mismatch.

The Bank has no significant financial assets and liabilities with floating interest rates. Balances with the NBC, balances with other banks, and loans and advances earn fixed interest rates and deposits from other banks and customers have fixed interest rates.

28.4 Liquidity risk

Liquidity risk relates to the ability to maintain sufficient liquid assets to meet its financial commitments and obligations when they fall due at a reasonable cost. In addition to full compliance of all liquidity requirements, the management of the Bank closely monitors all inflows and outflows and the maturity gaps through periodical reporting. Movements in loans and customers’ deposits are monitored and liquidity requirements adjusted to ensure sufficient liquid assets to meet its financial commitments and obligations as and when they fall due. The following table provides an analysis of the financial assets and liabilities of the Bank into relevant maturity groupings, including instalments due.


68


28.4 Liquidity risk (continued)

Maturity analysis for financial liabilities and financial assets 31 December 2019

Up to 1 month

> 1 – 3months

> 3 – 12 months

> 1 – 3years

> 3 – 5years

Over 5years No fixed term Total

US$ US$ US$ US$ US$ US$ US$ US$

Financial assets Cash on hand - - - - - - 18,701 18,701Balance with NBC - - - - - - 122,502 122,502 Balances with other banks - - - - - - 1,060,822 1,060,822 Loans and advances to customers - gross 460,126 222,515 1,017,566 2,656,548 5,005,983 61,438,173 (7,970) 70,792,941Unamortised processing fee income - - - - - - (434,260) (434,260)Other assets - - - - - - 22,145 22,145

460,126 222,515 1,017,566 2,656,548 5,005,983 61,438,173 781,940 71,582,851

Financial liabilities Lease liability 9,013 18,138 83,515 136,286 - - - 246,952Other liabilities - - - - - - 181,328 181,328

9,013 18,138 83,515 136,286 - - 181,328 428,280

Maturity gap 451,113 204,377 934,051 2,520,262 5,005,983 61,438,173 600,612 71,154,571

In KHR’000 equivalent (Note 2.3) 1,838,287 832,835 3,806,259 10,270,068 20,399,380 250,360,555 2,447,494 289,954,878


69



31 December 2018

Up to 1 month> 1 – 3months

> 3 – 12 months

> 1 – 3 years

> 3 – 5years

Over 5years No fixed term

Carrying amount

US$ US$ US$ US$ US$ US$ US$

Financial assets Cash on hand - - - - - - 343,507 343,507Balance with NBC - - - - - - 100,517 100,517 Balances with other banks - - - - - - 283,967 283,967 Loans and advances to customers

- gross 304,048 252,521 1,083,325 3,107,823 2,714,509 14,034,552 (796) 21,495,982 Unamortised processing fee income - - - - - - (213,571) (213,571)Other assets - - - - - - 22,856 22,856

304,048 252,521 1,083,325 3,107,823 2,714,509 14,034,552 536,480 22,033,258

Financial liabilities Borrowings - - - 8,300,000 - - - 8,300,000 Interest payable 35,736 68,014 317,015 792,071 - - 1,212,836 2,425,672 Lease liability 8,574 17,255 79,450 226,993 19,959 - - 352,231 Other liabilities - - - - - - 575,426 575,426

44,310 85,269 396,465 9,319,064 19,959 - 1,788,262 11,653,329

Maturity gap 259,738 167,252 686,860 (6,211,241) 2,694,550 14,034,552 (1,251,782) 10,379,929

In KHR’000 equivalent (Note 2.3) 1,043,627 672,017 2,759,804 (24,956,767) 10,826,704 56,390,829 (5,029,658) 41,706,556


70



The table above presents a maturity analysis of the Bank’s financial assets and liabilities. The sum of the balances depicted in the maturity analysis do not reconcile with the carrying amount of the assets/liabilities as disclosed in the consolidated statement of financial position. This is because the maturity analysis incorporates, on an undiscounted basis, all cash flows relating to principal and future coupon payments. The amount for issued loan commitments is the maximum amount that may be drawn down under the loan commitment included in the earliest possible period that this could be paid.

28.5 Fair value of financial assets and liabilities

Fair value represents the amount at which an asset could be exchanged or a liability settled on an arms-length basis. As verifiable market prices are not available, market prices are not available for a significant proportion of the Bank’s financial assets and liabilities. Fair values, therefore, have been based on management assumptions according to the profile of the asset and liability base. In the opinion of the management, the carrying amounts of the financial assets and liabilities included in the statement of financial position are a reasonable estimation of their fair values. In making this assessment, the management assumes that loans and advances are mainly held to maturity with fair values equal to the book value of loans adjusted for allowance for loan losses, if any.

29. EVENTS AFTER REPORTING PERIOD

With the recent and rapid development of the coronavirus outbreak, many countries have required entities to limit or suspend business operations and implemented travel restrictions and quarantine measures. These measures and policies have significantly disrupted (or are expected to disrupt) the activities of many entities. The coronavirus outbreak occurred at a time close to the reporting date and the condition has continued to evolve throughout the time line crossing 31 December 2019. Amid outbreak, Cambodia is among those affected countries that signifies economic slowdown due to global recession. On 9 March 2020, the NBC advised all banks and financial institutions to exercise flexibility in dealing with issues pertaining to loan and interest payments as part of measures to soften the economic blow of coronavirus on business and household borrowers. Based on management’s assessment on forward-looking to 2020, the impact of the potential disease outbreak could be minimal due to availability of loan protection measures in controlling credit risks of the portfolio. Management will continuously pay attention to the formation of the COVID-19 in Cambodia, operations of its loan customers, as well as their ability to service debts.

Other than as disclosed elsewhere in these financial statements, at the date of this report, there were no events which occurred subsequent to 31 December 2019 that had significant impact on the financial position of the Bank as at 31 December 2019.

ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក

របយករណរបចឆន

ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក (ធល បជធនគរឯកេទស េអ -បសហវក ឌេវឡបេមន ភអលស)

មតក

ទពរ

ររបសនយករបតបតត 1 – 2

ពតមនអពធនគរ 3

ចកខវសយ េបសកកមម នងគណតៃមល 4

រចនសមពនធរបសធនគរ 5

គណៈរគបរគង 6 – 9

របយករណហរញញវតថែដលបនេធវើសវនកមមរសប មសតង ររបយករណទកទងនង

ហរញញវតថអនតរជតៃនកមពជ

របយករណរបសរកមរបក ភបល 10 – 14

របយករណរបសសវនករឯក ជយ 15 – 18

របយករណ ថ នភពហរញញវតថ 19 – 20

របយករណចេណញ ឬខត នងចណលសរបេផ ងៗ 21

របយករណសដពបែរមបរមលមលធន 22 – 23

របយករណលហរទករបក 24 – 25

កណតសមគ លេលើរបយករណហរញញវតថ 26 – 94


1

ររបសនយករប ប ត េសដឋកចចពភពេ កនឆន ២០១៩ េសទើរែតឈនដលភពនងថកល ែដលជកេណើ នមយទបបផតចប ងពវបតតហរញញវតថកលពមយទសវត រមន។ ខណៈេពលែដលទស នវសយេសដឋកចច មនភពមនរបកដរបជនងមន ច ពយករណជមនបន មច ស ជវកមមនងវនេយគនននបនចតវធនកររបងរបយតន េដើមបរទរទងរបតបតតករខលននងបនត ជវកមមរបសពកេគេនកនង ថ នភពែដលមនធល បមនេនះ។ េទះជយងេនះកត របេទសកមពជបនរក កេណើ នេសដឋកចចកនងអរ ៧% េ យ រអេ យផលែផនកបរយកសនេយបយ នងសថរភពសងគម ទងេនះជ រធនដលវនេយគនទង យ នងជរញពកគតឲយបនតគេរមងវនេយគនងបេងកើតឱកសថមៗ។ ទនទមនងេនះ េដើមបសរមលដលករវនេយគទង យ វសយធនគរេនកមពជេនែតបនតេដើរតនទយងសខន មរយៈករេកៀងគរធនធនហរញញវតថនងែបងែចក មតរមវករកនងវសយនន េដើមបជរញនងគរទដលេសដឋកចចរបសេយើង។

កនងរយៈេពលបនម នឆន កនលងមកេនះ ធនគរេយើងខញបនខតខអសពសមតថភពរហតសេរមចបននវរពតតករណដសខនមយេទៀត គករបែមលងខលនេជគជយេទជធនគរពណជជ។ រទពយសកមមសរបរបសេយើងបនេកើនេឡើងគរឱយកតសមគ លព ២៤ នដ ល រ កនងឆន ២០១៨ ដល ៨០,៤៧ នដ ល រ េនឆន ២០១៩េនះ។ ទនទមនងេនះ ឥណទនដលេទកនអតថជនបនេកើនេឡើងេរចើនជង ៣ ដង ព ២១,៤៩ នដ ល រ ដល ៧០,៨០ នដ ល រ។ រសបនងកេណើ នេនះ ធនគរបនពរងងកររគបរគងរទពយសកមមយងហមតចត ជលទធផល គណភពរទពយសកមមរបសេយើងេនែតរក លកខណៈលអរបេសើរេ យមនមនឥណទនមនដេណើ រករកនងរយៈេពល ៤ ឆន ជបៗគន ។ គតរតមែខឧសភឆន ២០២០ េទះបេសដឋកចចពភពេ ករងវបតត េ យ រែតជង កវដ-១៩ នងភពមនចបស សទកទងនងករដកនវរបពនធអវៗរគបយងេលើកែលងែត វធ (EBA) ពរបេទសកមពជកេ យ កឥណទនធនគរេយើងខញេនែតរក លកខណៈលអរបេសើរ។ សមលងេមើលអនគតខងមខ ខណៈេពលែដលធនគរកពងពរងងមល ឋ នហរញញវតថ នងដេណើ រកររបតបតដកររងម េយើងខញកពយយមបេងកើនសមតថភពបគគលករគបថន ក េដើមបចបេផតើមរបតបតតករធនគរពណជជ របកបេ យភពេជគជយ។

ធនគរ មនេគលេ ចមបងកនងករនយកបេចចកវទយ នងរបពនធធនគរឌជថលទេនើបឈនមខមកកនរពះ ជចរកកមពជ។ រសប មករវវឌ ៃនបេចចកវទយកនងេស កមមហរញញវតថ ធនគរនងេធវើករអភវឌ េលើវសយធនគរ

ចលតេនេពលអនគត េ យេផត តេលើករេបើកគណន មរយៈទរសពទ ករេផទររបក ករទទត នងេស កមមេផ ងៗេទៀត។ ទនទមនងេនះ ធនគរនងនយកបទពេ ធបេចចកវទយហរញញវតថេទដលអតថជនរបសេយើងេនទជនបទផងែដរ។ េដើមបផតលភពងយរសលកនងករេធវើរបតបតតករធនគររបចៃថងជនដលអតថជនទងកនង នងេរករបេទស ធនគរនងផតលជននវេស ធនគរ មរបពនធអនេធើែណតជបនតបនទ ប។

េដើមបសេរមចបនេគលបណងរបសេយើងជ “ធនគរេនរពះ ជ ចរកកមពជ នងផតលរបតបតតករបេរមើដលតបនស-បសហវកទងមល” ធនគរនងផតលជនេស កមមហរញញវតថឆលងែដនយងទលទ យ កនងតបន ស-បសហវក

ទងមលរមមនរបេទសចន ហងកង ៃត ន សងហបរ ៃថ មេឡស នងតបនេផ ងេទៀត។

េយើងនងបនតផតល ទភពកនងកចចកររបតបតត ម នងក ងអភបលកចចរងម កដចជវបបធមរគបរគង នភយឲយខល ងកល ។ ករធនកនងករអនវតត ម លបទបញញតត ដេណើ ករ នងេគលករណៃផទកនង គជកចចករចមបងរបសធនគរ។ ជមយគន េនះផងែដរ េយើងនងបនតេគរព នងអនវតត ម លចបប នងបទបញញតតថមៗ។

ជនចេពះមតតរមករងរទងអស ខញសមសែមតងនវករអរគណេ យេ ម ះដលអនកទងអសគន នងទទល គ លយងរបកដនវ លករខតខរបងែរបង នងគនតផដចេផដើមេដើមបជរមញករអភវឌ របសធនគរឲយកនែតរបេសើរេឡើង ។ ខញេជឿជកយងមតមថ ឆន ថម ២០២០ េនះនងភជ បមកនវជពកថមមយេទៀតសរមបធនគរ ែដលេពរេពញេទេ យកររបកតរបែជង ក នវតថភព ភពេ មនស នងកររកចេរមើន។


2

ជកចចបញច ប េយើងខញសមសែមតងនវករដងគណចេពះភគទនក នងរកមរបក ភបល សរមបករែណនយងយកចតតទក កកនងករតរមងទសធនគរ។ េយើងខញកសមអរគណដលអតថជនទងអសែដលផតលទនកចតត នងសហករលអរបេសើរជមយេយើងខញ។ មនែតបេ ណ ះ េយើងខញកសមែថលងអណរគណដរជលេរជសរមបករែណននងគរទកនលងមករបសធនគរជតៃនកមពជ នង ជញ ធរដៃទេទៀត។

Hsiao Charng Geng

នយករបតបតត ជធនភនេពញ ៃថងទ០៨ ែខមថន ឆន ២០២០


3

ពតមនអពធនគរ ធនគរ ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក ចះបញជ ពណជជកមមេលខ 00007514 ទ ន កករ ឡតេលខ 132 ផលវ294 ែកងនងម វថរពះនេ តតម សងក តទេនលប ក ខណឌ ចករមន ជធនភនេពញ រពះ ជ ចរកកមពជ ភគទនក េ ក វង េពរជ េ ក វ េអៀវចង រកមរបក ភបល េ ក វង េពរជ របធនរកមរបក ភបល េ ក វ េអៀវចង អនរបធនរកមរបក ភបល េ ក Zhao Wen Qing សមជក េ ក ឡញ ៃហ សមជក េ ក Yu Yongshun សមជក អនករគបរគង េ ក Hsiao Charng Geng អគគនយករបតបតត េ ករស Chen Ya Duan អគគនយករងរបតបតត េ ក វ យ ព ល របធននយក ឋ នរគបរគង នភយ េ ករស ង មន របធននយក ឋ នរបតបតត ម េ ក ថល ល របធននយក ឋ នសវនកមមៃផទកនង េ ក ឈ េតច របធននយក ឋ នហរញញវតថ នងគណេនយយ េ ករស ៃថ រសម របធននយក ឋ នរដឋបល ធនធនមនស នងេលខធករ សវនករ អនសទ ែអន យង (េខមប )


4

ចកខវសយ េបសកកមម នងគណតៃមល ចកខវសយ

ចកខវសយរបសធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក គេដើមបកល យខលនជ ថ បនហរញញវតថមយែដលឈនមខេគ េ យផតលនវេស កមមរបកបេ យគណភពខពស េដើមបបេពញកតរសៃមរគបជននទងកនង នងេរករបេទស ។

េបសកកមម េយើងេបតជញ ចតតកនងករផតលជននវេស ហរញញវតថសមបរែបប របកបេ យគណភពអនដរជត ែដលនងបេងកើតតៃមល នងបេងកើនជវភពរបសអតថជន បគគលក ភគទនក នងសហគមនរបសេយើង ។

គណតៃមល ភពទទលខសរតវ ៖ េយើងខញសកមម នងទទលខសរតវចេពះផលរបេយជនលអបផតរបសអតថ

ជន បគគលក នងភគទនក ។

ចណងចណលចតត ៖ េយើងខញនងរបងអសពកមល ងកយ នងកមល ងចតតេទេលើករងរទង យ នងបនតបេពញតរមវកររបសអតថជន ។ ករយកចតតទក កមន រសខន សសរមបភពេជគជយរបសេយើងខញ ។

ភពខនះែខនង ៖ េយើងខញយលពអវែដលជ ទភព េហើយេយើងខញេបតជញ ថនងរបងអសពសមតថភព មែត ចេធវើេទបន ។

ភពលអបផត ៖ េយើងខញខតខេធវើឱយកនែតរបេសើរេឡើង កនែតឆល តៃវ នងមនលកខណៈ ៃចនរបឌតបែនថមេទៀត េហើយសេរមចឱយបននវអវែដលលអបផត ។

ករវនចឆយលអ ៖ េយើងខញ ម នននន ករទផ រ នងេរបើរបសចេណះដងរបតបតតករនងយទធ រសតរបសេយើងខញេដើមបផតលេស ែដលមនគណភពខពសជនអតថជន របសេយើងខញ ។

ប ត ញ ៖ េយើងខញសេរមចេគលេ នងេគលបណងរបសេយើងខញ មរយៈកចចសហករ នងេធវើករជមយគន ។ េយើងខញេរបើរបសធនធនពរកមហនេមរបកប េ យរបសទធភព នងភពសកតសទធ មរយៈកចចសហរបតបតតករេពញេលញនងទនកទនងរបកបេ យរបសទធភពេដើមបទទលបនលទធផលកនែតរបេសើរ។

ចេណះដង ៖ េយើងខញេផត តេលើចេណះដងខពស បគគលក ទ តជនញ បេចចកវទយឈនមខ នងភពៃចនរបឌតកនង លសកមមភពរបសេយើងខញ។

.


5

រចនសមពនធរបសធនគរ


6

គណៈរគបរគង

េ ក HSIAO CHARNG GENG AKA JOE HSIAO នយករបតបតត

េ ក Joe Hsiao មនបទពេ ធនកនងវសយធនគរជង ៣៥ឆន ជមយធនគរេនៃត ន របេទសចន នងតបន ស េគនយ។ េនឆន ២០១៥ េ ករតវបនែតង ងជនយករបតបតត េដើមបបេងកើតធនគរឯកេទសេអភឌ បនទ បមកេនឆន ២០១៩ េ កបនដកនធនគរកនងករកមល យខលនេទជធនគរពណជជេពញេលញ ។ មនេពលចលបេរមើករងរជមយធនគរេអភឌ េ ក Joe Hsiao បនបេរមើករឲយធនគរពណជជហវបង (Fubong) ធនគរពណជជេម គ អនតរជត (Mega International) នងធនគរពណជជៃត នសនកង (Taiwan Shin Kong)។ េរកពេធវើករេនៃត ន េ ករតវបនចត ងឲយេទបេពញករងរេនេរករបេទស ដចជទរកងមនល (របេទសហវលពន) េខតតនងប េខតតតងគង េខតតសនចន នងទរកងហងកង (របេទសចន) អសរយៈេពលជត២០ឆន ។ ជនញចមបងរបសេ ករមមន របតបតដករធនគរ ករផ ពវផ យនងអភវឌ ជវកមម ករផតលកមច/េស ឥណទន ករបតររបយបណណ ហរញញបបទនពណជជកមម មលបរត បរធនបល រមទងកររគបរគងនងរបតបតតករ ខ េរករបេទស ។


7

េលករសCHEN YA-DUAN (ELAINE) នយករបតបតតរង

េ ករស Chen Ya-Duan មនបទពេ ធនជង៣០ឆន កនងវសយធនគរែផនកបេចចកវទយពតមនវទយ នងរដឋបលពណជជកមម េនប ត ធនគរជេរចើន។ េ ករសបនចលបេរមើករងរេន ធនគរេអភឌកនងឆន ២០១៩ ជនយករបតបតតរងទទលបនទកអភវឌ ែផនកឌជថល។ មនេពលចលបេរមើករងរេនធនគរេអភឌ េ ករស Chen Ya-Duan ជ រ ត ចរយែផនកបេចចកវទយហរញញ វតថ (FinTech) េន កលវទយលយសចវ (Soochow) ៃត ន។ េ ករសមនបទពេ ធនបេរមើករេ យធនគរសធែបង (CitiBank) ៃត ន ធនគរពណជជេម គ អនតរជត (Mega International) ធនគរ ANZៃត នធនគរឌបេអស (DBS) ៃត ន នងនងធនគរៃត នសនកង (Taiwan Shin Kong)។ េ ករសកធល បជទរបក កនងករបេងកើត េហ ឋ រចនសមពនធពតមនវទយសរមបធនគរឯកេទសេអភឌ កលពឆន ២០១៦ ។ េ ករស Chen Ya-Duan ទទលបនសញញ បរតអនបណឌ តវទយ រសតកពយទរ ពវទយ ថ នបេចចកវទយៃនរដឋផលរ (FIT)សហរដឋ េមរក នងបរញញ បរតរដឋបល ពណជជកមមព កលវទយលយជតៃត ន (NTU) ។

េ ក វ យ ព ល របធននយក ឋ នរគបរគង នភយ

េ ក វ យ ព ល ជរបធននយក ឋ នរគបរគងនភយទទលខសរតវ េលើកររគបរគង នភយ

ទេទរបសធនគរ ។ េ កគជសមជកមយរបៃន គណៈរគបរគងសនល ែដលចលបេរមើករងរេន ធនគរេអភឌ ចប ងពធនគរដេណើ រកររបតបតតករៃថងដបង កនងែខមថន ឆន ២០១៦ កនងតែណងជអនករគបរគង របតបតតករ។ េនកនង ជពធនគរ េ ក វ យ ព ល បនឆលងកតករទទលខសរតវេផ ងៗគន ចបេផតើមពថន កមលឋ នរហតដលថន ករគបរគង រមមនេស កមមអតថ

ជន ករផ ពវផ យនងអភវឌ ជវកមម ករផតលកមចេស ឥណទន នងរគបរគង ខ។ កនងឆន ២០០៥ េ កបនចបេផតើមករងរ ដបងកនងវសយធនគរ ជបគគលកកនងនយក ឋ ន ជវកមមកត េនធនគរកនងរសកមយ។ េនចងឆន ២០០៥ េ កបនផល សបតរេទធនគរឈនមខមយ ែដលជបរតសមពនធរបសធនគរពរបេទសមេឡស កនងមខងរជ Author-izer ែផនកកត េនករយលយក ត ល េហើយេរកយមករតវបនតេឡើង នៈ ជរបធន ខេនឆន ២០០៩។ េ កបនតបេរមើករងរជរបធន ខេនធនគរ ដែដលរហតដលចងឆន ២០១៤ មននងេ កបនផល សបតរេទធនគរមយេផ ងេទៀតពរបេទសមេឡសេនឆន ២០១៥ កនងមខតែណង ជរបធន ខករយលយក ត ល។េ ក វ យ ព ល ទទលបនសញញ បរតអនបណឌ តហរញញ វតថព

កលវទយលយជតរគបរគង (NUM) ជធនភនេពញ។ េ កបនបញចបបរញញ បរតែផនករគបរគងព

កលវទយលយដចគន កនងឆន ២០០៤ ។


8

េ ករស ង មន របធននយក ឋ នរបតបតត ម

េ ករស ង មន ជរបធននយក ឋ នរបតបតត មទទលខសរតវចេពះករងររគបរគង រមសរមបមខងររបតបតត មរបស ធនគរេអភឌ នងជបគគលទនកទនងចមបងជមយ ធនគរជតៃនកមពជ នងនយតករេផ ងៗេទៀត។ េ ករសបនចលបេរមើករងរ េនធនគរេអភឌកនងឆន ២០១៧ នងទទលបនករយលរពមជផលវករពធនគរជតៃនកមពជ កនងនមជរបធន នយក ឋ នរបតបតត ម។ េ ករស ង មន បនបេរមើករងរកនង វសយធនគរអសរយៈេពលជង៦ឆន េ យចបេផតើម ជពដបងកនងែផនក នភយ នងរបតបតត មេន

រគះ ថ នមរកហរញញ វតថទទល របកបេញញ ើកនងរសក មយកនងឆន ២០១៤។ កនងដេណើ រ ជពករងរកនលង មក េ ករសបនចលរមកមមវធបណត ះប ត ល នងសកខ េផ ងៗ កនងវសយធនគរនងហរញញ វតថ។ េលើសពេនះេទេទៀត េ ករសបនទទលវញញ បន បរតៃនកររបតបតត មជបទបញញតត (Regulatory Compliance) ពវទយ ថ នធនគរនងហរញញ វតថ (IBF) របេទសកមពជ។ េ ករស ង មន កពងបនតករសក ថន កអនបណឌ តែផនករគបរគង នភយ វសយធន បរង ធនគរ នងហរញញ វតថ េន កលវទយលយភមនទនត

រសត នងវទយ រសតេសដឋកចច (RULE)។ េ ករសទទលបនសញញ បរតបរញញ បរតចននពរគ ែផនកគណេនយយព កលវទយលយជតរគបរគង (NUM) នងែផនកអបរភ អងេគលសព វទយ ថ នភបរេទស (IFL)។

េ ក ថល ល របធននយក ឋ នសវនកមមៃផទកនង

េ ក ថល ល ជរបធននយក ឋ នសវនកមមៃផទកនង ទទលខសរតវេលើកររគបរគងរមៃនមខងរសវនកមម នងកររតតពនតយៃផទកនងរបស ធនគរ។ េ កបនចលបេរមើករងរេនធនគរេអភឌេនឆន ២០១៩ នងទទលបនករយលរពមជផលវករពធនគរជតៃនកមពជ កនងនមជរបធននយក ឋ នសវនកមមៃផទកនងេនឆន ដែដល។ េ ក ថល ល មនបទពេ ធនករងរជង ១០ឆន ។ េ កបនចលបេរមើករងរជមយរកមហនគណេនយយ នងសវនកមមអនដរជតមយ កនងចេ មរកមហនធទងបន នងរតវបនែតង ងជសវនករជនខពស មនេពលផល សបតរេទ ធនគរឈនមខេគមយកនង នៈជ ជនយករអនករគបរគងហរញញ វតថ េហើយរតវបនតេឡើងនៈជ របធនែផនក រេពើ ពនធ។ េនឆន ២០១៨

េ កបនផល សបតរេទ បេរមើករងរេនរគះ ថ នមរក ហរញញ វតថ ទទលរបកបេញញ ើ កនងរសកមយជអនករគបរគងសវនកមមៃផទកនង។ ជមយនងរបវតតករងរដសមបរែបប របសេ កកនង វសយហរញញ វតថ សវនកមមនងធនគរ េ ក ចបេពញភរកចចសរមបមខតែណង របសេ កបនយងរបេសើរ នងរបកបេ យភពៃចន របឌត។ េ ក ថល ល កពងបនតករសក កមមវធ ACCA ែដលមនមល ឋ នេនចរកភពអងេគលស មរយៈ វទយ ថ នេខមេអដ (CamEd)។ េ កបនទទលសញញ បរតបរញញ បរតែផនកហរញញ វតថ នងធនគរ ព កលវទយលយជតរគបរគង (NUM) ។ េលើសពេនះេទេទៀត េ កទទលបន របករណរយៈេពលបនឆន ជនញរគបរគង ពអងគករប ងមយ។


9

េ ក ឈ េតច របធននយក ឋ នហរញញ វតថ នងគណេនយយ

េ ក ឈ េតច ជរបធននយក ឋ នហរញញ វតថ នងគណេនយយ ទទលបនទកេរៀបចែផនករ របតបតត រគបរគងសកមមភពហរញញ វតថ នងគណេនយយទងអសរបសធនគរ។ េ កជសមជកមយរបៃន គណៈរគបរគងសនល ែដលបនចលបេរមើករងរជមយធនគរេអភឌ ងពឆន ២០១៧ កនងតែណងជរបធននយក ឋ នសវនកមមៃផទកនង។

មនេពលចលកនតែណងបចចបបនន េ ក ឈ េតច បនចលបេរមើករងរជមយ រកមហនគណេនយយនងសវនកមមអនដរជតមយ កនងចេ មរកមហនធទងបន អសរយៈេពល ៣ឆន កនងតែណងចងេរកយរបសេ កជសវនករជនខពស។ កនងកឡងេពលបេរមើករេនរកមហនេនះ េ កបនេធវើសវនកមមមឧស ហកមមេផ ងៗគន ដចជធនគរ រគះ ថ នម

រកហរញញ វតថ ធន បរង កមមនត ល រកមហន នងអងគករេរករ ឋ ភបល។

េ ក ឈ េតច ជសមជក Affiliate ៃនសមគមគណេនយយករជនញ (ACCA) ែដលមនមល ឋ នេនចរកភពអងេគលស។ េ កទទលបនសញញ បរតបរញញ បរតចននពរគ ែផនកហរញញ វតថ នងធនគរ ព

កលវទយលយភមនទនត រសត នងវទយ រសតេសដឋកចច នងែផនកអបរភ អងេគលស ពវទយ ថ នភ បរេទស (IFL)។

េ ករស ៃថ រសម របធននយក ឋ នរដឋបល ធនធនមនស នងេលខធករ

េ ករស ៃថ រសម ជរបធននយក ឋ នរដឋបល ធនធនមនស នងេលខធករ ទទលបនទករគបរគងករងររដឋបលទេទ រពមទងយទធ រសតធនធនមនស ពកពនធនងករេរជើសេរ ើសបគគលក ពេរគះេយបលបគគលក បណត ះប ត លសមតថភព នងករអភវឌ ធនធន។ េ ករស បនចលបេរមើករងរេនធនគរេអភឌ កនងែខមន ឆន ២០២០ ។

េ ករស ៃថ រសម មនបទពេ ធនករងរធនគររយៈេពល ១១ឆន ជមយធនគរកនងរសក នងធនគរបរេទសមយចនន ពរបេទសមេឡស នងៃត ន ។ េ ករសបនចបេផតើម ជពធនគរងពឆន ២០០៩ នងបនកនកចចករជេរចើនដចជ

ហរញញ វតថ គណេនយយ ែផនករថវក រដឋបល លទធកមម ធនធនមនស នងកររគបរគង។ មនេពលចលបេរមើករងរជមយធនគរេអភឌ េ ករសជសមជកមយរបៃនគណៈរគបរគងសនលកនង ករបេងកើតធនគរកនងរសកថមមយ។

េ ករស ៃថ រសម ទទលបនបរញញ បរតែផនកគណេនយយនងហរញញ វតថព វទយ ថ ន ន គណេនយយ។ េ ករសកបនចលរមវគគបណត ះប ត លេផងៗសតព រេពើពនធ កររគបរគងធនធនមនស នងជនញភពជអនកដកន។


របយករណរបសរកមរបក ភបល

10

រកមរបក ភបលមនេសចកតេ មនស រក យ េធវើករបងហ ញជននវរបយករណរបសខលន នងរបយករណ ហរញញវតថរបស ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក េ កតថ (“ធនគរ”) ែដលបនេធវើ សវនកមមរចសរមបកលបរេចឆទ ៃថងទ31 ែខធន ឆន 2019 នងសរមបករយបរេចឆទបញច ប។

ធនគរ

ធនគរ រតវបនបេងកើតេឡើងេនកនងរពះ ជ ចរកកមពជ នង ជរកមហនម ជនទទលខសរតវមនករមត ែដលបនចះបញជ េនរកសងពណជជកមម េរកម ជញ បណណពណជជកមមេលខ 00007514 នៃថងទ05 ែខេម ឆន 2016។

ធនគរ ទទលបន ជញ បណណ ធនគរឯកេទស ពធនគរជតៃនកមពជ (“NBC”) េនៃថងទ16 ែខមថន ឆន 2016 េដើមបេធវើរបតបតតករជធនគរឯកេទស េ យមនសពលភពអចៃរនតយ នងចបេផតើមរបតបតតករជផលវករេនៃថងទ11 ែខកកក ឆន 2016។ េនៃថងទ26 ែខមថន ឆន 2019 ធនគរ ទទលបន ជញ បណណ ធនគរពណជជ ពធនគរជតៃនកមពជ នងបនផល សបតរេឈម ះពធនគរឯកេទស េអ -បសហវក ឌេវឡបេមន ភអលស េទជធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក។ ករេធវើវេ ធនកមមឯក រផលវចបប េ យ រករផល សបតរ ថ នភពរបសធនគរ រតវបន កជន ជញ ធរពកពនធនន នងបនបញច បទងរសងេនៃថងទ13 ែខកមភៈ ឆន 2020 ។

សកមមភពចមបងរបសធនគរ រមមនករេធវើរបតបតតករេលើសកមមភព ជវកមមធនគរពណជជ នងករ ផតលនវេស កមមហរញញវតថែដលពកពនធេផ ងៗេទៀត េនកនងរពះ ជ ចរកកមពជ។

ទ ន កករចះបញជ របសរកមហនមនទ ងសថតេន អគរេលខ 132 ផលវេលខ294 (ែកងម វថរពះនេ តតម) សងក តទេនលប ក ខណឌ ចករមន ជធនភនេពញ រពះ ជ ចរកកមពជ។

លទធផលហរញញវតថ លទធផលហរញញវតថរបសធនគរ រតវបនបងហ ញេនកនងរបយករណចេណញ ឬខត នងចណលសរប េផ ងៗ។

ភគ ភ

ពមនកររបកសឬករែបងែចកភគ ភ េហើយអភបលមនបនេសនើឲយមនករែបងែចកភគ ភសរមបករយបរេចឆទេនះេទ (2018: គម ន)។

េដើមទន

េដើមទនរបសធនគរ នៃថងទ31 ែខធន ឆន 2019 មនចនន 77.49 នដ ល រ េមរក ឬ 309.96 ពន នេរៀល (នៃថងទ31 ែខធន ឆន 2018៖ 15 នដ ល រ េមរក ឬ 60.00 ពន នេរៀល)។


របយករណរបសរកមរបក ភបល (តពទពរមន)

11

ករលបេចញពបញជ នងករេធវើសវធនធនេលើរទពយសកមមហរញញវតថ

េនមនេពលេរៀបចរបយករណហរញញវតថរបសធនគរ រកមរបក ភបលបនចតវធនករែដលមនមល ឋ នសមរមយ េដើមបបញជ កថ វធនករទកទងេទនងករលបេចលៃនរទពយសកមមហរញញវតថ ែដលពមនកររពងថនងទទលបននវលហរ ចរបក កនងរយៈកលទងមលឬ មយែផនកៃនកចចសនយ នងបនេធវើសវធនធនសរមប ករខតបងឥណទនែដលរពងទកេលើរទពយសកមមហរញញវតថ េហើយមនករេជឿជកថ លរទពយសកមមហរញញវតថទងអសែដលបនដងយងចបសថមន ចទទលបន នវលហរ ចរបកៃនកចចសនយ រតវបនលបេចល េហើយសវធនធនរគបរគនរតវបនេធវើេឡើង សរមបករខតបងឥណទនែដលរពងទកេលើរទពយសកមមហរញញវតថ។

នៃថងេចញរបយករណេនះ រកមរបក ភបលពបនដងពេហតករណ មយែដលនងប ត លឲយចននៃនករលបបបតេចលេលើករខតបងឥណទនែដលរពងទកេលើរទពយសកមមហរញញវតថ េនកនងរបយករណហរញញវតថេនះ មនលកខណៈមនរគបរគនរហតដលករមតជ រវនត មយេនះេទ។

រទពយសកមមចរនត

េនមនេពលេរៀបចរបយករណហរញញវតថរបសធនគរ រកមរបក ភបលធនថ គណៈរគបរគងបនចតវធនករែដលមនមល ឋ នសមរមយ េដើមបបញជ កថប ត រទពយសកមមចរនតទងអស ែដលមន ច របមលមកវញបនេនកនងរបតបតតករ ជវកមមធមម រតវបនកតបនថយឲយេនេសមើនងតៃមលែដលគតថនងចរបមលបនជកែសដង ។

វធ រសតកណតតៃមល

នៃថងេចញរបយករណេនះ រកមរបក ភបលពបនដងព ថ នភព មយ ែដលបនេកើតេឡើង នងេធវើឲយបះពលដលករអនវតតវធ រសតែដលមនកនលងមកកនងករ យតៃមលរទពយសកមម នងរទពយអកមម េនកនងរបយករណហរញញវតថរបសធនគរថមនភពមនរតមរតវ នងមនសមរសបេនះេទ។

បណលយថភព នងបណលេផ ងៗេទៀត

នៃថងេចញរបយករណេនះ ពមន៖ (ក) ករ កបញច រទពយសកមម មយរបសធនគរ ែដលេកើតមនេឡើងចប ងពចងករយបរេចឆទមក

កនងករធនចេពះបណលរបសបគគល មយេឡើយ ឬ (ខ) បណលយថេហត មយែដលេកើតមនេឡើងចេពះធនគរ ចប ងពៃថងចងករយបរេចឆទមក

េរកអពរបតបតតករ ជវកមមធមម របសធនគរ ។

មមតរបសរកមរបក ភបល ពមនបណលយថេហត ឬបណលេផ ងៗេទៀតរបសធនគរ ែដលរតវបេពញ ឬ ចនងរតវបេពញកនងរយៈេពល 12 ែខ បនទ បពកលបរេចឆទ យករណ ែដលនងេធវើឲយមនផលបះពល ឬ ចនងបះពលជ រវនតដលលទធភពរបសធនគរកនងករបេពញកតពវកចចរបសខលន ដចែដលបនកណត នងេនេពលែដលដលៃថងកណត។



12

ករផល សបតរៃនេហតករណ

នៃថងេចញរបយករណេនះ រកមរបក ភបលរបសធនគរពបនដងពេហតករណ មយ ែដលពទនបនេ ះរ យេនកនងរបយករណេនះ ឬរបយករណហរញញវតថ ែដលនង ចប ត លឲយចននតេលខ

មយ ែដលបនបងហ ញេនកនងរបយករណហរញញវតថមនភពមនរតមរតវេនះេទ ។

របតបតតករមនរបរកត

មមតរបសរកមរបក ភបល លទធផលៃនករេធវើរបតបតតកររបសធនគរកនងករយបរេចឆទហរញញវតថេនះមនមនផលបះពលជ រវនតេ យសកមមភពរបតបតតករ ឬរពតតករណ មយែដលមនលកខណៈជ

រវនត នងមនរបរកតេនះេទ ។

រកមរបក ភបលកមនមតផងែដរថ េនកនងចេនល ះេពលចបពៃថងចងករយបរេចឆទ ដលៃថងេចញរបយករណេនះ ពមនច តថន កសកមមភពរបតបតតករ ឬរពតតករណ មយែដលមនលកខណៈជ រវនត នងមនរបរកតេកើតមនេទបើង ែដល ចនឲយបះពលដលលទធផលៃនរបតបតតកររបសធនគរកនងករយបរេចឆទែដល របយករណេនះបនេរៀបចេទបើងេនះេទ ។

រពតតករណេរកយកលបរេចឆទ យករណ ពមនរពតតករណជ រវនតេកើតេឡើងេរកយកលបរេចឆទ យករណ ែដលតរមវឲយមនករ តរត ង ឬ នយតភព េរកពរពតតករណែដលបន តរត ងរចេហើយ េនកនងកណតសមគ លែដលភជ បជមយនងរបយករណហរញញវតថេនះេទ។

រកមរបក ភបល

សមជករកមរបក ភបលែដលមនតែណងកនងករយបរេចឆទ យករណ នងនៃថងេចញរបយករណេនះរមមន៖

េ ក វង េពរជ របធនរកមរបក ភបល េ ក វ េអៀវចង អនរបធនរកមរបក ភបល េ ក Zhao Wenqing សមជក េ ក ឡញ ៃហ សមជក េ ក Yu Yongshun សមជក (រតវបនែតង ងេនៃថងទ 27 ែខមថន ឆន 2019)



13

ចែណកហនរបសរកមរបក ភបល

អភបលែដលមនតែណងនចងករយបរេចឆទ នងកនកបភគហនរបសធនគរមនដចខងេរកម៖ នៃថងទ 31 ែខ ធន ឆន 2019 នៃថងទ 31 ែខ ធន ឆន 2018 % ចនន ទករបក % ចនន ទករបក កនកប ភគហន ដ ល រ េមរក កនកប ភគហន ដ ល រ េមរក

េ ក វង េពរជ 94.19% 4,866 72,990,000 70% 700 10,500,000 េ ក វ េអៀវចង 5.81% 300 4,500,000 30% 300 4,500,000

100% 5,166 77,490,000 100% 1,000 15,000,000

េរកពអភបលែដលបនបងហ ញខងេលើេនះ ពមនអភបលេផ ងេទៀតែដលបនកនកបភគហនេ យផទ ល របសធនគរេនះេទ ។

អតថរបេយជនរបសរកមរបក ភបល

េនកនងអឡងករយបរេចឆទ នងនចងករយបរេចឆទហរញញវតថេនះ ពមនកចចរពមេរព ង មយែដលធនគរជគភគមខ ង ែដលកមមវតថៃនកចចរពមេរព ងេនះ ចផតលលទធភពដលសមជករកមរបក ភបល

មន កឲយទទលបននវអតថរបេយជន មមេធយបយេផ ងៗ ដចជករទញភគហន ឬលខតបណលរបសធនគរ ឬ ជវកមមដៃទេទ។

េនកនងអឡងករយបរេចឆទហរញញវតថ ពមនសមជករកមរបក ភបល មន កបនទទល ឬមនសទធទទលបននវអតថរបេយជន មយ (េរកពអតថរបេយជន ែដលបនទទលដចបនបងហ ញេនកនងរបយករណហរញញវតថ) មរយៈករចះកចចសនយេធវើេឡើងេ យធនគរ ឬេ យរកមហនពកពនធមយជមយនងរកមហនែដលសមជករកមរបក ភបលេនះជសមជក ឬកជមយរកមហនែដលសមជករកមរបក ភបលេនះជសមជកមនផលរបេយជនែផនកហរញញវតថេរចើន េលើកែលងែតករបងហ ញេនកនងរបយករណហរញញវតថ។

ករទទលខសរតវរបសរកមរបក ភបលេលើរបយករណហរញញវតថ

រកមរបក ភបលមនភរៈេធវើករអះ ងបញជ កថ របយករណហរញញវតថបនេរៀបចេឡើងយងរតមរតវ េដើមបចងអលបងហ ញនវភពពត នងរតមរតវៃន ថ នភពហរញញវតថរបសធនគរនៃថងទ 31 ែខ ធន ឆន 2019 រពមទងលទធផលហរញញវតថ នងលហរ ចរបក សរមបករយបរេចឆទែដលបនបញច ប ។ េនកនងករេរៀបចរបយករណហរញញវតថេនះ រកមរបក ភបលចបចរតវធនថ៖ (ក) អនមតនវេគលនេយបយគណេនយយែដលសមរសប េ យែផអកេលើករវនចឆយ នងករបន

របមណ យងសមេហតផលនងរបងរបយតន េហើយេធវើករអនវតតនរបកបេ យសងគតភព ។ (ខ) េគរព មតរមវករបងហ ញសតង ររបយករណទកទងនងហរញញវតថអនតរជតៃនកមពជ (“CIFRSs”)

ឬរបសនេបើមនករខសែបលកពេនះ េដើមបបងហ ញភពពតនងរតមរតវ គរតវែតបងហ ញនងពនយលឲយបនចបស ស នងកណតបរមណេនកនងរបយករណហរញញវតថ ។



14

ករទទលខសរតវរបសរកមរបក ភបលេលើរបយករណហរញញវតថ (តពទពរមន) (គ) រតតពនតយរបពនធដេណើ រកររបយករណហរញញវតថរបសធនគរ នងរក ទកនវបញជ គណេនយយឲយ

បនរគបរគន នងរគបរគងរបពនធៃនកររគបរគងៃផទកនងឲយមនរបសទធភព ។ (ឃ) យតៃមលនវលទធភពរបសធនគរកនងករបនតនរនតរភព ជវកមម ទទលខសរតវេលើករ តរត ង

ពតមន របសនេបើពកពនធនវបញហ ទង យែដលទកទងេទនងនរនតរភព ជវកមម នងេរបើរបស មល ឋ ននរនតរភពៃនគណេនយយេលើកែលងែតអនករគបរគងមនបណងចងជរមះបញជ ផអ កដេណើ រករធនគរ ឬ គម នជេរមើសសមរមយដៃទេទៀតេរកពេធវើែបបេនះ ។ នង

(ង) រតតពនតយ នងដកនធនគរឲយមនរបសទធភពេលើ លេសចកតសេរមច ែដលមន រៈសខន ទងអសែដលបះពលដលសកមមភពរបតបតតករ នងដេណើ រកររបសធនគរេហើយរតវរបកដថ កចចករេនះ រតវបនឆលះបញច ងយងរតមរតវេនកនងរបយករណហរញញវតថ ។

រកមរបក ភបលធនអះ ងថ បនអនវតតនវ លតរមវករ ដចមន យករណខងេលើកនងករេរៀបច របយករណហរញញវតថ។

ករអនមតេលើរបយករណហរញញវតថ

េយើងសមអនមតេលើរបយករណហរញញវតថភជ បេនះ បនបងហ ញនវភពរតមរតវៃន ថ នភពហរញញវតថរបសធនគរ នៃថងទ 31 ែខ ធន ឆន 2019 រពមទងលទធផលហរញញវតថ នងលហរទករបករបសធនគរ សរមបករយបរេចឆទែដលបនបញច ប េ យអនេ មេទ មសតង ររបយករណហរញញវតថទកទងនងអនតរជតៃនកមពជ។

ត ងឲយរកមរបក ភបល

_____________________________ េ ក វង េពរជ របធនរកមរបក ភបល

ជធនភនេពញ រពះ ជ ចរកកមពជ

ៃថងទ 26 ែខ មន ឆន 2020

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េយង៖ 61552160/21288598

របយករណរបសសវនករឯក ជយ

ជនចេពះភគទនករបស៖ ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក

មតេយបល េយើងខញ បនេធវើសវនកមមេលើរបយករណហរញញវតថរបស ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក េកតថ (“ធនគរ”) ែដលរមមនរបយករណ ថ នភពហរញញវតថនៃថងទ 31 ែខ ធន ឆន 2019 នងរបយករណចេណញ ឬខត នងលទធផលសរបេផ ងៗ របយករណសដពបែរមបរមលមលធន នងរបយករណលហរ

ចរបក សរមបករយបរេចឆទែដលបនបញច ប នងកណតសមគ លេលើរបយករណហរញញវតថែដលរមមនេសចកតសេងខបេគលនេយបយគណេនយយសខនៗ។

មមតេយបលរបសេយើងខញ របយករណហរញញវតថជ រវនតបនបងហ ញនវ ទដឋភពពតនងរតមរតវៃនថ នភពហរញញវតថរបសធនគរនៃថងទ 31 ែខ ធន ឆន 2019 រពមទងលទធផលហរញញវតថ នងលហរទករបក

សរមបករយបរេចឆទែដលបនបញច ប េ យអនេ មេទ ម សតង ររបយករណទកទងនងហរញញវតថអនតរជតៃនកមពជ (“CIFRSs”)។

មល ឋ នៃនមតេយបល េយើងខញបនេធវើសវនកមមេ យអនេ មេទ មសតង រអនតរជតសតពសវនកមមៃនកមពជ។ ករទទលខសរតវរបសេយើងខញ េយង មសតង រអនតរជតសតពសវនកមមៃនកមពជ រតវបនបរយយបែនថមេនកនងែផនក “ករទទលខសរតវរបសសវនករចេពះករេធវើសវនកមមេលើរបយករណហរញញវតថ” ៃនរបយករណរបសេយើងខញ។ េយើងខញមនឯក ជយភពពធនគរ េ យេយង មអនរកតយេទេលើរកមសលធមសរមបវជជ ជវៈរបសគណេនយយករជនញ នងសវនករជនញែដលេចញេ យ ជរ ឋ ភបល ៃនរពះ ជ ចរកកមពជ េហើយេយើងខញកបនបេពញនវទនលខសរតវដៃទេទៀតែដលតរមវេ យរកមសលធមេនះែដរ។ េយើងខញេជឿជកថ ភសដ ងសវនកមមែដលេយើងខញទទលបនមនលកខណៈរគបរគន នងសមរសប េដើមបផតលជមល ឋ នកនងករបេញចញមតេយបលរបសេយើងខញ។

បញហ េផ ងៗ របយករណហរញញវតថរបសធនគរ នករយបរេចឆទបញច បៃថងទ31 ែខធន ឆន 2018 រតវបនេធវើសវនកមមេ យ សវនករេផ ងេទៀត ែដលបនបេញចញមតេយបលរតមរតវេទេលើរបយករណទងេនះ នៃថងទ26 ែខមន ឆន 2019។

ពតមនេរកពរបយករណហរញញវតថ នងរបយករណរបសសវនករ ពតមនេផ ងៗេទៀតែដលទទលបននកលបរេចឆទរបយករណសវនករ រមមន របយករណរបស រកមរបក ភបល ែដលបនបរយយ េនទពរទ1 ដលទពរទ5។ គណៈរគបរគងមនទនលខសរតវចេពះពតមនេផ ងៗេទៀត។

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ពតមនេរកពរបយករណហរញញវតថ នងរបយករណរបសសវនករ (តពទពរមន) មតេយបលរបសេយើងខញ េលើរបយករណហរញញវតថមនរគបដណត បេលើពតមនេផ ងៗេទ េហើយេយើងខញកមនបងហ ញេសចកតសនន ឋ នធនអះ ងកនងទរមង មយេទេលើពតមនេផ ងៗេនះែដរ។

ទកទននងករេធវើសវនកមមរបសេយើងខញេលើរបយករណហរញញវតថ ទនលខសរតវរបសេយើងខញ គករ នពតមនេផ ងៗេនះ េហើយពចរ ថេតើពតមនទងេនះ មនភពខសគន ជ រវនតឬេទ ជមយនងរបយករណហរញញវតថ ឬចេណះដង ែដលទទលបនកនងករេធវើសវនកមម ឬថេតើពតមនេផ ងៗេនះ មនកហសឆគងជ រវនតឬេទ។ េយង មករងរែដលេយើងខញបនេធវើ របសនេបើេយើងខញសនន ឋ នថ មនកហសឆគងជ

រវនតចេពះពតមនេផ ងៗេនះ េយើងខញតរមវឲយ យករណពភពពតជកែសតង។ េយើងខញពមនេហតករណអវែដលតរមវឲយ យករណចេពះពតមនេផ ងៗេនះេទ។

ករទទលខសរតវរបសអនករគបរគង នងអនកទទលបនទកេលើអភបលកចចេលើរបយករណហរញញវតថ គណៈរគបរគង ជអនកទទលខសរតវចេពះករេរៀបច នងករបងហ ញទដឋភពពតរបកដៃនរបយករណ ហរញញវតថទងេនះ េ យអនេ មេទ ម CIFRSs េហើយនងទទលខសរតវដចគន ផងែដរចេពះរបពនធរតតពនតយៃផទកនង ែដលគណៈរគបរគងគតថមន រៈរបេយជនកនងករេរៀបចរបយករណហរញញវតថ ែដលពមនកហសឆគងជ រវនដ ែដលប ដ លមកពករែកលងបនល ឬករភនរចឡ។

េនកនងករេរៀបចរបយករណហរញញវតថ គណៈរគបរគងជអនកទទលខសរតវកនងករ យតៃមលេលើនរនតរភពជវកមមរបសធនគរ នងេធវើករ តរត ង (របសនេបើមន) នវបញហ ទង យ ែដលទកទងនង

នរនតរភព ជវកមម នងករេរបើរបសមល ឋ ននរនតរភព ជវកមមេនកនងរបពនធគណេនយយរបសធនគរ េលើកែលងែតកនងករណគណៈរគបរគងមនបណងរ យ ឬ បញឈបរបតបតតករណធនគរ ឬកគម នមេធយបយជក ក មយេទៀតេរកពេនះ។

អនកទទលបនទកេលើអភបលកចច មនទនលខសរតវកនងកររតតពនតយេមើលេលើដេណើ រករៃនករ យករណ អពហរញញវតថរបសធនគរ។

ករទទលខសរតវរបសសវនករសរមបករេធវើសវនកមមរបយករណហរញញវតថ េគលបណងរបសេយើងខញ គេដើមបទទលបននវករធនអះ ងែដលសមេហតផលថ របយករណហរញញវតថទងមលពមនកហសឆគងជ រវនដ ែដលប ដ លមកពករែកលងបនល ឬករភនរចឡ េហើយេធវើករេចញផ យរបយករណរបសសវនករែដលរមមនមតេយបលរបសេយើងខញ។ ករធនែដលសមេហតផល គជករធនអះ ងករមតខពសមយ បែនតមនែមនជករធនថ ករងរសវនកមមែដលរបរពតតេទេ យអនេ ម មសតង រអនតរជតសតពសវនកមមៃនកមពជ ែតងែតរកេឃើញជនចច នវកហសឆគងជ រវនតែដលមនេនះេទ ។ កហសឆគង ចេកើតេចញពករែកលងបនល ឬករភនរចឡ នងរតវបនចតទកថជ រវនត របសនេបើកហសឆគងទងអសេនះ (ែតមយ ឬ បញច លគន ជរម) ចមនឥទធពលេលើករសេរមចចតតែផនកេសដឋកចចរបសអនកេរបើរបសេ យែផអកេលើមល ឋ នរបយករណហរញញវតថទងេនះ។

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ករទទលខសរតវរបសសវនករសរមបករេធវើសវនកមមរបយករណហរញញវតថ (តពទពរមន) ជែផនកមយៃនករងរសវនកមមែដលអនេ ម មសតង រអនតរជតសតពសវនកមមៃនកមពជ េយើងខញបនេធវើ ករវនចឆយ នងរក នវចមងលរបកបេ យវជជ ជវៈកនងដេណើ រករសវនកមម។ េយើងខញកបន៖

កណត នង យតៃមល នភយៃនកហសឆគងជ រវនត ៃនរបយករណហរញញវតថែដលប ត លមកពករែកលងបនល ឬករភនរចឡេផ ងៗេ យបេងកើត នងអនវតតនតវធសវនកមមែដលេឆលើយតបេទនង នភយទងេនះ េហើយរបមលភសត ងសវនកមមឲយបនរគបរគន នងសមរសប សរមបផតលជមល ឋ នកនងករបេញចញមតេយបលរបសេយើងខញ។ នភយែដលមន ចរកេឃើញ កហសឆគងជ រវនត ែដលប ត លមកពករែកលងបនល មនករមតខពសជង នភយែដលមន ចរកេឃើញកហសឆគង ែដលប ត លមកពករភនរចឡ េរពះថករែកលងបនល ចពកពនធនងករឃបឃត ករបនល ករលបេចលេ យេចតន ករ យករណមនរតមរតវ ឬ មនេគរព មរបពនធរតតពនតយៃផទកនង។

ែសវងយលអពរបពនធរតតពនតយៃផទកនងែដលពកពនធនងករងរសវនកមម េដើមបបេងកើតជនតវធសវនកមមែដលសមរសបេទ មកលៈេទសៈ បែនតមនែមនសរមបេគលបណងេដើមបបេញចញមតេយបលេលើរបសទធភពៃនកររតតពនតយៃផទកនងរបសធនគរេទ។

យតៃមលភពសមរសបៃនេគលនេយបយគណេនយយែដលបនេរបើរបស នងភពសមេហតផលៃនករបន ម នគណេនយយ នងករបងហ ញែដលជបទកទងេផ ងេទៀត ែដលេធវើេឡើងេ យគណៈរគបរគង។

េធវើេសចកតសនន ឋ ន េទេលើភពសមរសបៃនករេរបើរបសមល ឋ ននរនតរភព ជវកមម េនកនងរបពនធគណេនយយេ យគណៈរគបរគង នង មរយៈភសត ងសវនកមមែដលទទលបន េយើងខញេធវើករសនន ឋ នថេតើមនវតតមនៃនភពមនរបកដរបជជ រវនតទកទងនងរពតតករណ ឬ កលៈេទសៈទង យ

ែដលនឲយមនករសង យជ រវនត េទេលើនរនតរភពៃនដេណើ រករ ជវកមមរបសធនគរឬេទ។របសនេបើេយើងខញសនន ឋ នថ មនវតតមនៃនភពមនរបកដរបជជ រវនត េយើងខញតរមវឲយទញច ប

រមមណ កនងរបយករណសវនករ េលើកណតសមគ លពកពនធេនកនងរបយករណហរញញវតថ ឬរបសនេបើកណតសមគ លេនះពមនលកខណៈរគបរគនេទេនះ េយើងខញនងេធវើករែកែរបមតេយបលរបសេយើងខញ។ ករសនន ឋ នរបសេយើងខញ គពងែផអកេលើភសត ងសវនកមមែដលទទលបនរហតដលកលបរេចឆទៃនរបយករណរបសសវនករ ។ ែតេទះជយងេនះកត រពតតករណ ឬកលៈេទសៈនេពលអនគត ក ចបងកឲយធនគរមន ចបនតនរនតរភព ជវកមមបនផងែដរ។

យតៃមលករបងហ ញទេទ មតក នងខលម រកនងរបយករណហរញញវតថ រមបញច លទងកណតសមគ លេផ ងៗ នង យតៃមលថ របយករណហរញញវតថ ត ងឲយរបតបតតករ នងរពតតករណែដលជមល ឋ នេដើមបសេរមចបននវករបងហ ញដរតមរតវ។

18

ករទទលខសរតវរបសសវនករចេពះករេធវើសវនកមមេលើរបយករណហរញញវតថ (តពទពរមន) កនងចេ មបញហ ដៃទេទៀត េយើងខញបនេធវើករទនកទនងជមយអនកទទលបនទកេលើអភបលកចចអពវ លភពែដលបនេរគងទក នងេពលេវ ៃនករងរសវនកមម នងរបកគេហើញសខនៗ រមបញច លផងែដរនវ កងវះខតសខនៗេទេលើរបពនធរតតពនតយៃផទកនង ែដលេយើងខញរកេឃើញកនងេពលេធវើសវនកមម។

Ernst & Young (Cambodia) Ltd.

រកមហនគណេនយយករជនញ សវនកររបតរសត

េធវើេន ជធនភនេពញ រពះ ជ ចរកកមពជ

ៃថងទ 26 ែខមន ឆន 2020


របយករណ ថ នភពហរញញវតថ នៃថងទ 31 ែខ ធន ឆន 2019

19

កណត

សមគ ល នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018 នៃថងទ1 ែខមក ឆន 2018

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល

(កណតសមគ ល 2.3) (កណតសមគ ល 2.3) (កណតសមគ ល 2.3)

(ករ យករណេឡើងវញ-កណតសមគ ល 3) (ករ យករណេឡើងវញ-កណតសមគ ល 3)

រទពយសកមម

ចរបកកនងៃដ 6 18,701 76,207 343,507 1,380,211 2,000 8,074 សមតលយេនធនគរជតៃនកមពជ 7 122,502 499,196 100,517 403,877 96,462 389,417 សមតលយេនធនគរជតដៃទ 8 1,060,822 4,322,850 283,967 1,140,979 500,948 2,022,327 ឥណទន នងបេររបទនេទអតថជន 9 70,358,681 286,711,625 21,282,410 85,512,723 21,080,223 85,100,860 របកតមកល មចបប 10 7,750,000 31,581,250 750,000 3,013,500 750,000 3,027,750 រទពយសកមមេផ ងៗ 11 22,145 90,240 27,335 109,832 28,075 113,340 សហវែវរ 12 357,808 1,458,068 230,148 924,735 306,716 1,238,212 រទពយ នងបរកខ រ 13 456,162 1,858,860 677,993 2,724,176 929,564 3,752,650 សទធេលើករេរបើរបសរទពយសកមម 14 214,338 873,427 313,264 1,258,695 412,190 1,664,011 រទពយសកមមេលើពនធពនយរ 15 (iii) 114,000 464,550 - - - - រទពយសកមមសរប 80,475,159 327,936,273 24,009,141 96,468,728 24,106,178 97,316,641 រទពយអកមមនង មលធនមច សភគហន

រទពយអកមម

បណលពនធកនងរគ 15 (i) 582,067 2,371,923 47,705 191,679 2,284 9,221 រទពយអកមមេផ ងៗ 16 194,324 791,871 590,470 2,372,508 170,699 689,112 រទពយអកមមភតសនយ 14 246,952 1,006,329 352,231 1,415,264 452,386 1,826,282 កមច 17 - - 8,300,000 33,349,400 8,800,000 35,525,600 រទពយអកមមសរប 1,023,343 4,170,123 9,290,406 37,328,851 9,425,369 38,050,215


របយករណ ថ នភពហរញញវតថ (តពទពរមន) នៃថងទ 31 ែខ ធន ឆន 2019

20

កណត

សមគ ល នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018 នៃថងទ1 ែខមក ឆន 2018

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល

(កណតសមគ ល 2.3) (កណតសមគ ល 2.3) (កណតសមគ ល 2.3)

(ករ យករណេឡើងវញ-កណតសមគ ល 3) (ករ យករណេឡើងវញ-កណតសមគ ល 3)

មលធនមច សភគហន

េដើមទន 18 77,490,000 309,960,000 15,000,000 60,000,000 15,000,000 60,000,000 របកចេណញរក ទក (ខតបងគរ) 1,259,662 5,100,919 (503,115) (2,030,808) (542,921) (2,191,772) ទនបរមង មបទបបញញតត 19 702,154 2,852,883 221,850 895,644 223,730 903,198 លេមអ ងបងគរពបែរមបរមលរបយបណណ - 5,852,348 - 275,041 - 555,000

មលធនមច សភគហនសរប 79,451,816 323,766,150 14,718,735 59,139,877 14,680,809 59,266,426

មលធនមច សភគហន នងរទពយអកមមសរប 80,475,159 327,936,273 24,009,141 96,468,728 24,106,178 97,316,641

កណតសមគ លេលខ 1 ដល 29 គជែផនកមយរបយករណហរញញវតថេនះ


របយករណចេណញ ឬខត នងចណលសរបេផ ងៗ នៃថងទ 31 ែខ ធន ឆន 2019

21

កណត

សមគ ល

សរមបករយបរេចឆទបញច ប

ៃថងទ31 ែខធន ឆន 2019



ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល

(កណតសមគ ល 2.3) (កណតសមគ ល 2.3)

(ករ យករណេឡើងវញ-កណតសមគ ល 3)

ចណលរបតបតដករ

ចណលកររបក 20 4,437,820 17,982,047 2,051,369 8,297,788

ច យកររបក 20 (120,777) (489,388) (488,886) (1,977,544)

ចណលពកររបកសទធ 4,317,043 17,492,659 1,562,483 6,320,244

ចណលរបតបតដករេផ ងៗ 21 51,414 208,330 9,652 39,042

ច យបគគលក 22 (825,459) (3,344,760) (764,406) (3,092,022)

រលស 12,13,14 (451,583) (1,829,814) (442,968) (1,791,806)

ច យរបតបតដករេផ ងៗ 23 (315,379) (1,277,916) (264,462) (1,069,749)

(សវធនធន) ឬករកតបរញច សេលើ

ករខតបងឥណទនែដលរពងទក 24 (25,429) (103,038) 2,387 9,655

ចេណញមនគតច យពនធ 2,750,607 11,145,461 102,686 415,364

ច យពនធេលើរបកចេណញ 15 (507,526) (2,056,495) (64,760) (261,954)

ចេណញសទធ 2,243,081 9,088,966 37,926 153,410

ចណលសរបេផ ងៗ

ភពខសគន ៃនអរ បតររបក - 5,577,307 - (279,959)

ចេណញសរបរបចឆន 2,243,081 14,666,273 37,926 (126,549)



របយករណសដពបែរមបរមលមលធន នៃថងទ 31 ែខ ធន ឆន 2019

22

េដើមទន របកចេណញរក ទក (ខតបងគរ) ទនបរមង មបទបបញញតត

ភពខសគន បងគរ

ពករែរបសរមល

អរ បតររបក សរប

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀលសមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល

(កណត

សមគ ល 2.3)

(កណត

សមគ ល 2.3)

(កណត

សមគ ល 2.3)

(កណត

សមគ ល 2.3)

(កណត

សមគ ល 2.3)

សមតលយនៃថងទ1 ែខមក ឆន 2019

(ករ យករណេឡើងវញ-កណតសមគ ល 3) 15,000,000 60,000,000 (503,115) (2,030,808) 221,850 895,644 275,041 14,718,735 59,139,877

េដើមទនបែនថម 62,490,000 249,960,000 - - - - - 62,490,000 249,960,000

ចេណញសទធរបចឆន - - 2,243,081 9,088,966 - - - 2,243,081 9,088,966

ករេផទរេទទនបរមង មបទបបញញតត - - (480,304) (1,957,239) 480,304 1,957,239 - - -

ភពខសគន ពករែរបសរមលអរ

បតររបក - - - - - - 5,577,307 - 5,577,307

េនៃថងទ31 ែខធន ឆន 2019 77,490,000 309,960,000 1,259,662 5,100,919 702,154 2,852,883 5,852,348 79,451,816 323,766,150



របយករណសដពបែរមបរមលមលធន (តពទពរមន) នៃថងទ 31 ែខ ធន ឆន 2019

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េដើមទន របកចេណញរក ទក (ខតបងគរ) ទនបរមង មបទបបញញតត

ភពខសគន បងគរ

ពករែរបសរមល

អរ បតររបក សរប

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀលសមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល

(កណតសមគ ល 2.3)

(កណត សមគ ល 2.3)



(កណត សមគ ល 2.3)

សមតលយនៃថងទ1 ែខមក ឆន 2018 ( មករ យករណពមន) 15,000,000 60,000,000 (267,023) (1,077,972) - - 555,000 14,732,977 59,477,028

លទធផលៃនករផល សបតរេទ CIFRSs (កណតសមគ ល 3) - - (52,168) (210,602) - - - (52,168) (210,602)

ករេផទរេទទនបរមង មបទបបញញតត - - (223,730) (903,198) 223,730 903,198 - - -

សមតលយនៃថងទ1 ែខមក ឆន 2018 (ករ យករណេឡើងវញ-កណតសមគ ល 3) 15,000,000 60,000,000 (542,921) (2,191,772) 223,730 903,198 555,000 14,680,809 59,266,426

ចេណញសទធរបចឆន (ករ យករណេឡើងវញ- កណតសមគ ល 3) - - 37,926 153,410 - - - 37,926 153,410

ករេផទរេទទនបរមង មបទបបញញតត - - 1,880 7,554 (1,880) (7,554) - - -

ភពខសគន ៃនអរ បតររបក - - - - - - (279,959) - (279,959)

សមតលយនៃថងទ31 ែខធន ឆន 2018 (ករ យករណេឡើងវញ -កណតសមគ ល 3) 15,000,000 60,000,000 (503,115) (2,030,808) 221,850 895,644 275,041 14,718,735 59,139,877



របយករណលហរ ចរបក នៃថងទ31 ែខធន ឆន 2019

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សកមមភពរបតបតតករ

របកចេណញមនដកពនធ 2,750,607 11,145,461 102,686 415,364ករេធវើនយតកមម៖ រលស 451,583 1,829,814 442,968 1,791,806ករខតបងឥណទនែដលរពងទក

ៃនឥណទន នងបេររបទន 7,174 29,069 (2,200) (8,899) ៃនសមតលយេនធនគរដៃទ 18,270 74,030 (75) (303)ខតេលើករលកអចលនរទពយ

នងហតថបករណ 1,564 6,337 2,349 9,502សវធនធនេលើអតថរបេយជនបគគលក (22,118) (89,622) 54,020 218,511

បែរមបរមល៖ របកតមកល មចបប (7,000,000) (28,364,000) - -ឥណទន នងបេររបទនេទអតថជន (49,083,445) (198,886,119) (199,988) (808,951)រទពយសកមមេផ ងៗ 5,190 21,030 740 2,993រទពយអកមមេផ ងៗ (359,307) (1,455,912) 385,597 1,559,740

ចរបកេរបើកនងសកមមភពរបតបតដករ (53,230,482) (215,689,912) 786,097 3,179,763ពនធេលើរបកចេណញែដលបនទទត (87,164) (353,189) (19,339) (78,226)

ចរបកសទធ (េរបើកនង) ទទលបនព

សកមមភពរបតបតដករ (53,317,646) (216,043,101) 766,758 3,101,537

សកមមភពវនេយគ ករទញអចលនរទពយ នងហតថបករណ (40,968) (166,002) (8,930) (36,122)ករទញសហវែវរ (219,082) (887,720) (9,413) (38,076)

ចរបកទទលបនពករលកអចលន

រទពយ នងហតថបករណ - - 91 368ចរបកសទធេរបើកនងសកមមភពវន

េយគ (260,050) (1,053,722) (18,252) (73,830)



របយករណលហរ ចរបក (តពទពរមន) នៃថងទ 31 ែខ ធន ឆន 2019

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(កណត

សមគ ល 2.3)

(កណត

សមគ ល 2.3)

(ករ យករណេឡើងវញ- កណតសមគ ល 3)

សកមមភពហរញញបបទន

ចរបកពករបែនថមេដើមទន 62,490,000 253,209,480 - -ចរបកទទតេលើភតសនយ (120,000) (486,240) (120,000) (485,400)ចរបកទទតសងេលើរបកកមច (8,300,000) (33,631,600) (5,300,000) (21,438,500)ចរបកបនពរបកកមច - - 4,800,000 19,416,000 ចរបកសទធបនព (េរបើកនង)

សកមមភពហរញញបបទន 54,070,000 219,091,640 (620,000) (2,507,900)ករេកើនេឡើងសទធៃន ចរបក នង

ចរបកសមមល 492,304 1,994,817 128,506 519,807

ចរបក នង ចរបកសមមលន

េដើមករយបរេចឆទ 728,193 2,925,879 599,687 2,420,936 ភពខសគន ពករែរបសរមលអរ បតរ

របក - 52,830 - (14,864)

ចរបកនង ចរបកសមមលន

ចងករយបរេចឆទ 1,220,497 4,973,526 728,193 2,925,879



កណតសមគ លេលើរបយករណហរញញវតថ សរមបករយបរេចឆទែដលបនបញច បៃថងទ 31 ែខ ធន ឆន 2019

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1. អពធនគរ

ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក េ កតថ (“ធនគរ”) បនបេងកើតេឡើងេនកនង រពះ ជ ចរកកមពជ នៃថងទ 5 ែខ េម ឆន 2016 េរកមករចះបញជ ពណជជកមមេលខ 00007514 េចញេ យរកសងពណជជកមម ។

ធនគរ ទទលបន ជញ បណណ ធនគរឯកេទស ពធនគរជតៃនកមពជ (“NBC”) េនៃថងទ16 ែខមថន ឆន 2016 េដើមបេធវើរបតបតតករជធនគរឯកេទស េ យមនសពលភពអចៃរនតយ នងចបេផតើមរបតបតតករជផលវករេនៃថងទ11 ែខកកក ឆន 2016។ េនៃថងទ26 ែខមថន ឆន 2019 ធនគរ ទទលបន ជញ បណណ ធនគរពណជជ ពធនគរជតៃនកមពជ នងបនផល សបតរេឈម ះពធនគរឯកេទស េអ -បសហវក ឌេវឡបេមន ភអលស េទជធនគរ េអ -បសហវក ឌេវឡបេមនម.ក។ ករេធវើវេ ធនកមមឯក រផលវចបប េ យ រករផល សបតរ ថ នភពរបសធនគរ រតវបន

កជន ជញ ធរពកពនធនន នងបនបញច បទងរសងេនៃថងទ13 ែខកមភៈ ឆន 2020 ។

សកមមភពចមបងរបសធនគរ រមមនករេធវើរបតបតតករេលើសកមមភព ជវកមមធនគរពណជជ នងករផតលនវេស កមមហរញញវតថែដលពកពនធេផ ងៗេទៀតេនកនងរពះ ជ ចរកកមពជ។

ទ ន កករចះបញជ របសរកមហនមនទ ងសថតេន អគរេលខ 132 ផលវេលខ294 (ែកងម វថរពះនេ តតម) សងក តទេនលប ក ខណឌ ចករមន ជធនភនេពញ រពះ ជ ចរកកមពជ។ ធនគរមនបគគលកចនន 30 នក នៃថងទ 31 ែខ ធន ឆន 2019 (2018: 21 នក) ។

2. មល ឋ នៃនករេរៀបចរបយករណហរញញវតថ

របយករណហរញញវតថ រតវបនបងហ ញជរបកដ ល រ េមរករតវបនេរៀបចេឡើងេ យែផអកេលើមល ឋ នតៃមលជរបវតត រសតេលើកែលងែតមនករចងអលបងហ ញេផ ងពេនះ។

2.1 មល ឋ នៃនករេរៀបច េនះគជរបយករណហរញញវតថដបងរបសធនគរ ែដលរតវបនេរៀបចេឡើងេ យអនេ ម មសតង ររបយករណទកទងនងហរញញវតថអនតរជតៃនកមពជ (“CIFRSs”)។ កលបរេចឆទៃនករផល សបតររបសធនគរេទ CIFRSs គចបេផតើមពៃថងទ1 ែខមក ឆន 2018។ របយករណហរញញសរមបករយបរេចឆទបញច បៃថងទ31 ែខធន ឆន 2018 រតវបនេរៀបចេឡើងេ យអនេ ម មសតង រគណេនយយកមពជ (CASs) នង មបទបបញញត នងេគលករណែណនែដលេចញេ យធនគរជតៃនកមពជ (“NBC”) (ែដលរមគន េ ថ េគលករណគណេនយយទទល គ លទេទកលពមន ឬ េគលករគណេនយយពមន”)។


កណតសមគ លេលើរបយករណហរញញវតថ (តពទពរមន) សរមបករយបរេចឆទែដលបនបញច បៃថងទ 31 ែខ ធន ឆន 2019

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2. មល ឋ នៃនករេរៀបចរបយករណហរញញវតថ (តពទពរមន)

2.1 មល ឋ នៃនករេរៀបច (តពទពរមន) ករផល សបតរេទ CIFRSs ប ត លឱយមនករផល សបតរមយចននេនកនងេគលនេយបយគណេនយយរបសធនគរេបើេរប បេធៀបេទនងេគលករណគណេនយយពមន។ កណតសមគ ល េលខ3 ៃនរបយករណហរញញវតថពពណនអពភពខសគន រ ងមលធននងរបកចេណញ ឬខត ែដលបនបងហ ញ មេគលករណគណេនយយពមន នងចននទករបកែដលរតវបនបងហ ញជថម

ម CIFRSs សរមបរបយករណករយបរេចឆទបញច បេនៃថងទ31 ែខធន ឆន 2018 កដចជមលធនែដលបនបងហ ញេនកនងរបយករណ ថ នភពហរញញវតថេនៃថងទ1 ែខមក ឆន 2018។ កបនពណន នវ លករផល សបតរចបចេនកនងេគលនេយបយគណេនយយសរមប ករអនវតតន CIFRSs ជេលើកដបង។

2.2 ឆន រេពើពនធ ឆន រេពើពនធរបសធនគរចបេផតើមេនៃថងទ 1 ែខមក នងបញច ប េនៃថងទ 31 ែខធន។

2.3 របយបណណមខងរ នងរបយបណណសរមបេធវើករបងហ ញ របយបណណសរមបេធវើករបងហ ញ របយករណហរញញវតថរតវបនបងហ ញជ របកដ ល រ េមរក ែដលជរបយបណណមខងរនងសរមបេធវើករបងហ ញរបសធនគរ។ របតបតតករនងសមតលយ របតបតតករជរបយបណណេផ ងៗេទៀត េរកពរបកដ ល រ េមរករតវបនបតរេទជរបកដ ល រេមរក េ យេរបើអរ បតររបកេនៃថងរបតបតតករេនះ ។ សមតលយៃនរទពយសកមម នងបណលរបយវតថនកលបរេចឆទ យករណ ែដលជរបយបណណេផ ងេទៀតេរកពរបកដ ល រ េមរក រតវបនបតរេទជរបកដ ល រ េមរក េ យេរបើអរ នកលបរេចឆទ យករណេនះ ។ ភពលេមអ ងពករបតររបយបណណ ែដលេកើតេឡើងេនះរតវបនទទល គ លជចេណញ ឬខត។ ករែរបសរមលទករបកដ ល រ េមរក េទជរបកេរៀល ករែរបសរមលរបកដ ល រ េមរក េទជរបកេរៀល (“សមមលពនេរៀល”) រតវបនបងហ ញេនកនងរបយករណហរញញវតថ េដើមបអនេ ម មចបបគណេនយយនង សវនកមមចះៃថងទ11 ែខេមឆន 2016 េ យេរបើអរ ចងរគនងអរ មធយមភគសរមបករយបរេចឆទបញច ប ែដលបនេចញផ យេ យអគគនយក ឋ នពនធ រ។



28

2. មល ឋ នៃនករេរៀបចរបយករណហរញញវតថ (តពទពរមន)

2.3 របយបណណមខងរ នងរបយបណណសរមបេធវើករបងហ ញ (តពទពរមន) រទពយសកមមនងរទពយអកមមែដលមនេនកនងរបយករណ ថ នភពហរញញវតថ រតវបនបតរ មអរចងរគ ៃនកលបរេចឆទ យករណនមយៗ ចែណកឯចណលនងច យ ែដលបនបងហ ញេនកនងរបយករណចេណញ ឬខត នងលទធផលសរបេផ ងៗ រតវបនផល សបតរ មអរ មធយមសរមបករយបរេចឆទបញច ប។ លភពខសគន ៃនលទធផលៃនករផល សបតររតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត នងចណលសរបេផ ងៗ។ ករបតរេនះមនែមនជករបករ យថ បរមណជរបកដ ល រ េមរកទងអសេនះ រតវបនែរបសរមលជរបកដ ល រ េមរកេលើ អរ បតររបកដៃទេទ។ លតៃមលទងអសែដលបងហ ញជរបកេរៀល រតវបនបងគតជ (“សមមលពនេរៀល”) េលើកែលងែតមនករបញជ កេផ ងពេនះ។ របយករណហរញញវតថរតវបនបងហ ញជរបកេរៀលេ យែផអកេលើអរ បតររបកែដលរតវអនវតតកនង 1 ដ ល រ េមរកដចខងេរកម៖

2019 2018 2017

អរ ចងរគ 4,075 4,018 4,037

អរ មធយមភគ 4,052 4,045 4,045

2.4 ករបងគតបរមណ េលើកែលងែតបនបញជ កេផ ងពេនះ បរមណេនកនងរបយករណហរញញវតថរតវបនបងគតេទរបកដ ល រ េមរក នងសមមលពនេរៀល។

2.5 សតង រែដលបនេចញផ យបែនតមនទនមនរបសទធភព សតង រនងករផល សបតរែដលរតវបនេចញផ យ បែនតមនទនមនរបសទធភពរហតដលកលបរេចឆទេចញរបយករណហរញញវតថរបសធនគររតវបនបងហ ញដចខងេរកម។ សតង រនងករេធវើវេ ធនកមមចេពះ CIFRSs ទងេនះ រតវបនេចញផ យបែនតមនទនមនរបសទធភព េហើយមនរតវបនរពងថនងមនករបះពល មយគរឱយកតសមគ លេលើរបយករណហរញញវតថ ឬ របតបតតកររបសធនគរេឡើយ។ CIFRS 17, ករធន បរង ករផល សបតរេលើ CIFRS 3: នយមនយៃន ជវកមម ករផល សបតរេលើ CIAS 1 នង CIAS 8: នយមនយៃន រវនត



29

3. ករេផទ ងផទ តរ ងេគលករណគណេនយយពមន នង ករបងហ ញថម ម CIFRSs

កនងនមជអនកអនវតត CIFRSs េលើកដបង ធនគរអនវតតេគលនេយបយគណេនយយេឡើងវញ េ យែផអក ម CIFRS នមយៗ ែដលមនរបសទធភពគតរតមចងករយបរេចឆទ យករណ ម CIFRSs េលើកដបង (ៃថងទ31 ែខធន ឆន 2019) េលើកែលងែតចណចទង យ ែដលមនែចងេនកនង CIFRS 1។ េនកនង ងខងេរកមេនះ មលធនរតវបនកណតរសប ម CIFRSs នងរតវបនេផទ ងផទ ត ជមយនងមលធនែដលបនកណតេ យអនេ ម មេគលករណគណេនយយពមន េនៃថងទ1 ែខមក ឆន 2018 (កលបរេចឆទៃនករផល សបតរេទ CIFRSs) នងៃថងទ 31 ែខធន ឆន 2018 (ករយបរេចឆទចងេរកយែដលបនបងហ ញ នងេរៀបច របយករណហរញញវតថ រសប មេគលករណគណេនយយពមន)។ នៃថងទ1 ែខមក ឆន 2018 នៃថងទ31 ែខធន ឆន 2018

េគលករណ

គណេនយយពមន

ករេធវើច ត

ថន កេឡើងវញ

ករ សែវង

េឡើងវញ CIFRSs

េគលករណ




ករ សែវង


ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

រទពយសកមម

ចរបកកនងៃដ 2,000 - - 2,000 343,507 - - 343,507

សមតលយេនធនគរជតៃនកមពជ 96,462 - - 96,462 100,517 - - 100,517

សមតលយេនធនគរដៃទ (ក) 501,225 - (277) 500,948 281,327 - 2,640 283,967

ឥណទន នងបេររបទនេទអតថជន (ក) 21,014,596 77,197 (11,570) 21,080,223 21,196,479 81,137 4,794 21,282,410

របកតមកល មចបប 750,000 - - 750,000 750,000 - - 750,000

រទពយសកមមេផ ងៗ (ក) 105,272 (77,197) - 28,075 108,472 (81,137) - 27,335

សហវែវរ 306,716 - - 306,716 230,148 - - 230,148

រទពយ នងបរកខ រ 929,564 - - 929,564 677,993 - - 677,993

សទធេលើករេរបើរបសរទពយសកមម (ខ) - - 412,190 412,190 - - 313,264 313,264

រទពយសកមមសរប 23,705,835 - 400,343 24,106,178 23,688,443 - 320,698 24,009,141

ធនគរ េអ -បសហវក ឌេវឡបេមន ម.ក (ធល បជធនគរឯកេទស េអ -បសហវក ឌេវឡបេមន ភអលស) កណតសមគ លេលើរបយករណហរញញវតថ (តពទពរមន) សរមបករយបរេចឆទែដលបនបញច បៃថងទ 31 ែខ ធន ឆន 2019

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3. ករេផទ ងផទ តរ ងេគលករណគណេនយយពមន នង ករបងហ ញថម ម CIFRSs (តពទពរមន)

នៃថងទ1 ែខមក ឆន 2018 នៃថងទ31 ែខធន ឆន 2018

GAAP ពមន



ករ សែវង

េឡើងវញ CIFRSs GAAP ពមន



ករ សែវង


ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

រទពយអកមម នងមលធនមច សភគហន

រទពយអកមម

បណលពនធេលើរបកចេណញកនងរគ 2,284 - - 2,284 47,705 - - 47,705

រទពយអកមមេផ ងៗ (ក) 170,574 - 125 170,699 590,457 - 13 590,470

កមច 8,800,000 - - 8,800,000 8,300,000 - - 8,300,000

រទពយអកមមភតសនយ (ក) - - 452,386 452,386 - - 352,231 352,231

រទពយអកមមសរប 8,972,858 - 452,511 9,425,369 8,938,162 - 352,244 9,290,406

មលធនមច សភគហន

េដើមទន 15,000,000 - 15,000,000 15,000,000 - - 15,000,000

ខតបងគរ (267,023) (223,730) (52,168) (542,921) (249,719) (221,850) (31,546) (503,115)

ទនបរមង មបទបបញញតត (ង) - 223,730 - 223,730 - 221,850 - 221,850

មលធនមច សភគហនសរប 14,732,977 - (52,168) 14,680,809 14,750,281 - (31,546) 14,718,735

មលធនមច សភគហន នងរទពយ

អកមម សរប 23,705,835 - 400,343 24,106,178 23,688,443 - 320,698 24,009,141



31


ងខងេរកមសេងខបអពភពខសគន រ ង ចេណញ ឬ ខត ែដលបនបងហ ញ មេគលករណគណេនយយពមន នងចននទករបកថម ែដលបនបងហ ញម CIFRSs សរមបករយបរេចឆទបញច ប ៃថងទ31 ែខធន ឆន 2018៖

កណត

សមគ ល

េគលករណគណេនយយ

ពមន ករេធវើច តថន កេឡើងវញ ករ សែវងេឡើងវញ CIFRSs

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

ចណលកររបក 1,873,064 171,032 7,273 2,051,369

ច យកររបក (ឃ) (469,041) - (19,845) (488,886)

ចណលពកររបកសទធ 1,404,023 171,032 (12,572) 1,562,483

ចណលរបតបតដករេផ ងៗ (គ) 180,684 (171,032) - 9,652

(ច យសវធនធន) ឬករកតបរញច ស ៃនសវធន

ធនេលើករខតបងឥណទនែដលរពងទក (ក) (9,733) - 12,120 2,387

ច យេលើបគគលក (764,406) - - (764,406)

រលស (ឃ) (344,042) - (98,926) (442,968)

ច យេផ ងៗ (ឃ) (384,462) - 120,000 (264,462)

ចេណញមនេពលបងពនធ 82,064 - 20,622 102,686

ច យពនធេលើរបកចេណញ (64,760) - - (64,760)

ចេណញសទធ 17,304 - 20,622 37,926



32


កណតពនយល អព ងេផទ ងផទ ត

ក) រទពយសកមម នងរទពយអកមមហរញញវតថេ យ រករផល សបតរេទ CIFRSs

នៃថងទ1 ែខមក ឆន 2018

កណត

សមគ ល

េគលករណ



ថន ក ម

CIFRS 9

សមតលយ ម

េគលករណ


សមតលយ ម

CIFRS 9

ដ ល រ េមរក ដ ល រ េមរក

រទពយសកមមហរញញវតថ សមតលយេនធនគរដៃទ (i) តៃមលេដើម តៃមលរលសបងគរ 501,225 500,948

ឥណទន នងបេររបទន (ii) សមតលយេយង តៃមលរលសបងគរ 21,014,596 21,080,223

រទពយសកមមេផ ងៗ (iii) សមតលយេយង តៃមលរលសបងគរ 105,272 28,075

រទពយអកមមហរញញវតថ

រទពយអកមមភតសនយ (iv) តៃមលេដើម តៃមលរលសបងគរ - 452,386

រទពយអកមមេផ ងៗ (v) តៃមលេដើម តៃមលរលសបងគរ 170,574 170,699

(i) គតរតមៃថងទ1 ែខមក ឆន 2018 សមតលយជមយធនគរេផ ងេទៀតបនថយចះចនន 277 ដ ល រ េមរក េដើមបទទល គ លករែកតរមវេលើករផល សបតរជបងគរ សរមប ECL េលើ គណេនយយសមតលយជមយធនគរដៃទរសប មករកណតរបស CIFRS 9។

(ii) មេគលករណគណេនយយពមន ធនគរបនទទល គ លឥណទន នងបេររបទនមតៃមលេយងគណេនយយ ែតឥណទននងបេររបទនរតវបនទទល គ ល មៃថលេដើម

រលសេ យេរបើវធ រសត EIR។ ឥណទននងបេររបទនថយចះសទធទងអសចនន 65,627 ដ ល រ េមរក េ យ រែត៖ - ករេធវើច តថន កេឡើងវញ ៃនកររបកបងគរែដលនងទទលបន ចនន 77,197

ដ ល រ េមរកពគណេនយយរទពយសកមមេផ ងៗ េទកនងគណេនយយឥណទននងបេររបទន។

- មេគលករណគណេនយយពមន កៃរមេលើដេណើ រករផតលឥណទន រតវបន ទទល គ លជចណលទងរសង កនងរបយករណចេណញ ឬខត សរមបករយបរេចឆទបញច បមនៗ នង ៃថងទ31 ែខធន ឆន 2018។ រតមៃថងទ1 ែខមក ឆន 2018 ករែកតរមវេលើករផល សបតរជបងគរ ៃនកៃរមេលើដេណើ រករផតលឥណទនែដលពទនរលស រតវបនទទល គ ល នងេធវើឲយគណេនយយឥណទននងបេររបទន ថយចះចនន 220,843 ដ ល រ េមរក។


33

3. ករេផទ ងផទ តរ ងេគលករណគណេនយយពមន នង ករបងហ ញថម ម CIFRSs(តពទពរមន)កណតពនយល អព ងេផទ ងផទ ត (តពទពរមន)

ក) រទពយសកមម នងរទពយអកមមហរញញវតថេ យ រករផល សបតរេទ CIFRSs (តពទពរមន)- មេគលករណគណេនយយពមន ធនគរបនេធវើសវធនធនេលើករខតបង

ឥណទននងបេររបទន េ យែផអកេលើសវធនធនអនេ ម មរបកសរបសធនគរជតៃនកមពជេលខ B7-017-344 សរមបករយបរេចឆទមនៗ នងៃថងទ31 ែខធន ឆន 2018។ គតរតមៃថងទ1 ែខមក ឆន 2018 ឥណទន នងបេររបទនបនេកើនេឡើង ចនន 209,273 ដ ល រ េមរក ែដលជករែកតរមវេលើករផល សបតរបងគរ រសប ម CIFRS 9 ពេរពះ ECL េលើឥណទននងបេររបទនេទអតថជន តចជងសវធនធន

មបទបបញញតត េ យបរមណេនះ។ (iii) រទពយសកមមេផ ងៗ បនថយចះ ចនន 77,197 ដ ល រ េមរក ពេរពះ កររបកបងគរ

ែដលនងទទលបន រតវបនេធវើច តថន កេឡើងវញ ពគណេនយយរទពយសកមមេផ ងៗ េទកនងគណេនយយឥណទន នងបេររបទន ដចបនពនយលកនង ចណច (ii) ខងេលើ។

(iv) មេគលករណគណេនយយពមន ពមនករទទល គ លរទពយអកមមភតសនយេនះេទ គតរតមៃថងទ1 ែខមក ឆន 2018 ។ ដេចនះ ករែកតរមវបងគរៃនករផល សបតរ េលើរទពយអកមម ភតសនយ ម CIFRS 16 រតវបនទទល គ ល ចនន 452,386 ដ ល រ េមរក។

(v) រតមៃថងទ1 ែខមក ឆន 2018 ករែកតរមវបងគរៃនករផល សបតរ ចនន 125 ដ ល រ េមរកេលើសវធធនៃនធតេរក ងតលយករ រតវបនទទល គ លកនងគណេនយយរទពយអកមម េផ ងៗ អនេ ម ម តរមវករ CIFRS 9។

ខ) ភតសនយ

រតមៃថងទ1 ែខមក ឆន 2018 ករែកតរមវបងគរៃនករផល សបតរ ចនន 412,190 ដ ល រ េមរកេលើគណេនយយសទធកនងករេរបើរបសរទពយសកមម នង ចនន 452,386 ដ ល រ េមរក េលើគណេនយយរទពយអកមមភតសនយ អនេ ម មតរមវករ CIFRS 16។ ចននខសគន រ ងគណេនយយទងពរតវបនទទល គ លកនងរបកចេណញបងគរទក។

គ) ចណលកររបក នងចណលរបតបតតករេផ ងៗ

ចណលកររបក សរមបករយបរេចឆទបញច បៃថងទ31 ែខធន ឆន 2018 បនេកើនេឡើងចនន 178,305 ដ ល រ េមរក េ យ រករេធវើរលសបងគរេលើកៃរមដេណើ រករផតលឥណទន ែដលរតវបនេធវើច តថន កេឡើងវញ េចញពគណេនយយចណលពរបតបតតករេផ ងៗ។�

ឃ) ច យេលើភតសនយ

(i) ច យេលើភតសនយបនេកើនេឡើង ចនន 19,845 ដ ល រ េមរក េដើមបទទល គ ល កររបកបងគរ េលើរទពយអកមមភតសនយ សរមបករយបរេចឆទបញច បៃថងទ31 ែខធន ឆន 2018។

Sith_Socheata

Rectangle



34

3. ករេផទ ងផទ តរ ងេគលករណគណេនយយពមន នង ករបងហ ញថម ម CIFRSs (តពទពរមន) កណតពនយល អព ងេផទ ងផទ ត (តពទពរមន) ឃ) ច យេលើភតសនយ (តពទពរមន)

(ii) សរមបករយបរេចឆទបញច បៃថងទ31 ែខធន ឆន 2018 រលសបនេកើនេឡើងចនន 98,926 ដ ល រ េមរក េដើមបទទល គ លរលសៃនសទធេលើករេរបើរបសរទពយសកមម មតរមវករៃន CIFRS 16។ ច យរបតបតតករេផ ងៗ បនថយចះចនន 120,000 ដ ល រ

េមរក េលើករឈបទទល គ លច យ ភតសនយ ម ចរបកបងជកែសតង។ ង) ករេផទរពគណេនយយរបកចេណញបងគរទក េទទនបរមង មបទបបញញតត គជតរមវករបទ

បបញញតត របសធនគរជតៃនកមពជ (កណតសមគ លេលខ 19)។

4. េគលនេយបយគណេនយយសខនៗ

4.1 ចរបក នង ចរបកសមមល ចរបក នង ចរបកសមមល រមមនសមតលយ ចរបកកនងៃដ នងសមតលយេនធនគរ

ជតៃនកមពជែដលមនមនកហត របកបេញញើចរនតេនធនគរដៃទ នងរទពយសកមមហរញញវតថ ែដលមនកលវ នតដបងរយៈេពល 3 ែខ ឬតចជង េហើយែដល ចបតរជ ចរបកេពល កបនេ យមន នភយតចតចចេពះករផល សបតរតៃមល នងរតវបនេរបើរបសេ យធនគរកនងកររគបរគងកតពវកចច ចរបករយៈេពលខលរបសខលន។

4.2 ឧបករណហរញញវតថ រទពយសកមមហរញញវតថនងរទពយអកមមហរញញវតថរបសធនគរ រមមន ចរបកកនងៃដ សមតលយជមយធនគរជតៃនកមពជ (េលើកែលងែតរបកតមកល មចបប) សមតលយជមយធនគរដៃទឥណទននងបេររបទនេទអតថជន រទពយសកមមេផ ងេទៀត (េលើកែលងែតរបកតមកលមនទមទរ មកវញ នងច យបងមន) បណលនងរទពយអកមមេផ ងេទៀត (េលើកែលងបណលពនធកតទក) រតវបន សែវងេ យវធតៃមលរលសបងគរ អនេ ម មគរ ជវកមម (កណតសមគ ល 4.2.1)។



35

4. េគលនេយបយគណេនយយសខនៗ

4.2 ឧបករណហរញញវតថ (តពទពរមន) ករទទល គ ល នង សែវងជេលើកដបង

រទពយសកមមហរញញវតថនងរទពយអកមមហរញញវតថ រតវបនទទល គ ល េនកនងរបយករណ ថ នភពហរញញវតថរបសធនគរ នេពលែដលធនគរ កល យជភគមខ ង មលកខខណឌ ៃនកចចសនយ។ រទពយសកមមនងរទពយអកមមហរញញវតថ រតវបន សែវងជេលើកដបង មតៃមលជកែសតង។ ច យ របតបតតករែដលប ត លមកពករទញឬេបះផ យៃនរទពយសកមម នងរទពយអកមមហរញញវតថ េ យផទ ល (េរកពរទពយសកមមនងរទពយអកមមហរញញវតថ ទទល គ លេនតៃមលជកែសតងកនងរបយករណចេណញ ឬខត) រតវបនបែនថមឬដក ពតៃមលជកែសតងៃនរទពយសកមមឬរទពយអកមមហរញញវតថ សមរសប មករទទល គ លដបង។

របសនេបើតៃមលរបតបតតករ ខសពតៃមលេដើមេនេពលទទល គ លដបង ធនគរនងទទល គ លចននខសគន ដចខងេរកម៖ របសនេបើតៃមលជកែសតង រតវបនបញជ កេ យតៃមលដករសងេនកនងទផ រសកមម សរមប

រទពយសកមមឬអកមមដចគន មយ ឬកែផអកេលើបេចចកេទស យតៃមលែដលេរបើទនននយព ទផ រែដល ចអេងកតបនេនះ តៃមលខសគន រតវទទល គ លកនងរបយករណចេណញ ឬខត េលើករទទល គ លដបង (ឧទហរណ៖ ករចេណញឬខតៃនៃថងទ 1);

រគបករណទងអស សរមបតៃមលជកែសតងនងរតវបនែកតរមវ េដើមបេធវើឲយ សមរសបនងតៃមលរបតបតតករ (ឧទហរណ៖ ករចេណញឬខតៃនៃថងទ 1 នងរតវបនពនយរេពលទទល គ ល េ យ បបញច លកនងបរមណេយង ដបងៃនរទពយសកមមឬរទពយអកមម) ។

4.2.1 គរ ជវកមម ធនគរ សែវង សមតលយជមយធនគរជតៃនកមពជ (េលើកែលងែតរបកតមកល មចបប) សមតលយជមយធនគរដៃទ ឥណទននងបេររបទនេទអតថជន រទពយសកមមេផ ងេទៀត (េលើកែលងែតរបកតមកលមនទមទរមកវញ នងច យបងមន) មវធតៃមលរលសបងគរ ែផអក មគរជវកមម ឬ លកខខណឌ រគបរគងរទពយសកមមៃនកចចសនយ េនេពលលកខខណឌ ខងេរកមរតវបនបេពញ៖

រទពយសកមមហរញញវតថរតវបនេធវើេឡើង មគរ ជវកមមកនងេគលបណងរក ទក េដើមបរបមលលហរ ចរបក មកចចសនយ

លកខខណឌ ៃនរទពយសកមមហរញញវតថ បេងកើតេឡើងនវកលបរេចឆទជក កៃនលហរ ចរបកែដលសរមបែតទទតែតេលើរបកេដើមនងកររបកែតបេ ណ ះ េទេលើចននេដើមែដលសល។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន)

4.2 ឧបករណហរញញវតថ (តពទពរមន)

4.2.1 គរ ជវកមម (តពទពរមន) ចណចលមអតៃនលកខខណឌ ទងេនះបនបងហ ញដចខងេរកម ។

ធនគរេធវើករ យតៃមលអពេគលបណងៃនគរ ជវកមមែដលរទពយសកមម រតវបនរគបរគងេនករមតបណត រទពយសកមមែដលឆលះបញច ងពកររគបរគងរទពយសកមមេ យជកែសតងបផត។ ក ត ពចរ រមមន៖

េគលករណ នងេគលបណងែដលបនែចង សរមបបណត រទពយសកមម នងករអនវតតជកែសតងេលើេគលករណទងេនះ។ ជពេសស យទធ រសតរបសអនករគបរគងគ េផត តេលើករទទលបនជចណលកររបក មកចចសនយ េ យរក នវអរ កររបកជក កមយែដលរតវគន នងរយៈេពលៃនរទពយសកមមហរញញវតថេទនង រយៈេពលៃនរទពយអកមម ែដលយកមកេរបើរបសស បបងវលរទពយសកមមទងេនះ ឬករទទល គ លជលហរ ចរបក ម រយៈករលករទពយសកមមេនះ។

រេបៀបែដលករអនវតតគរ ជវកមមនងរទពយសកមមហរញញវតថ ែដលមនេនកនងគរ ជវកមមេនះរតវបន យតៃមលនង យករណេទបគគលករគបរគងសខនរបសធនគរ។

នភយែដលបះពលដលករអនវតតគរ ជវកមម (នងរទពយសកមមហរញញវតថែដលមនេនកនងគរ ជវកមមេនះ) នងជពេសសវធែដល នភយរតវបនរគបរគង។

រេបៀបែដលអនករគបរគង ជវកមមទទលបនសណង (ឧទហរណថេតើសណងគែផអកេលើតៃមលសមរមយៃនរទពយសកមមែដលបនរគបរគងឬលហរ ចរបក មកចចសនយែដលបនរបមល។

ភពញកញប បរមណ នងេពលេវ ៃនករលកបនេនករយបរេចឆទមន មលេហតែដលេធវើឲយករលក នងកររពងទកៃនសកមមភពលកនេពលអនគត។ េទះបជយង កេ យពតមនពសកមមភពលក គមនបនយកមក ចេ យែឡកេនះេទ ែត ជែផនកៃនករយតៃមលជរម េលើរេរប បែដលធនគរ បងហ ញពករសេរមចេលើេគលបណងរបសខលនកនង

កររគបរគងរទពយសកមមហរញញវតថនងរេរប បកនងករទទល គ ល លហរ ចរបក។ រទពយសកមមហរញញវតថែដល កលក ឬែបងែចក រពមទងសកមមភពែដលរតវ យតៃមល មមលឋ នតៃមលជកែសតង រតវ សែវង មរយៈតៃមលជកែសតងកនងរបយករណចេណញ ឬខត

(“FVTPL”) ពេរពះែតរទពយទងេនះមន ចរបមលនវកចចសនយលហរ ចរបក ឬលកជរទពយសកមមហរញញវតថបន។



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4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.2 ករេធវើេតសតេលើ ករទទតែតរបកេដើម នងកររបកបេ ណ ះ

ជជ នទ2 ៃនដេណើ រករេធវើច តថន ករបសធនគរ គធនគរ យតៃមលេលើលកខខណឌ កចចសនយ ៃនរទពយសកមមហរញញវតថេដើមបកណតថ ចជបេតសត SPPI ែដរឬេទ។

សរមបេគលបណងៃនករ យតៃមល “របកេដើម” រតវបនកណតជតៃមលជកែសតងៃនរទពយសកមមហរញញវតថេលើករទទល គ លដបង។ “កររបក” រតវបនកណតជករទទតសរមបតៃមលេពលេវ ៃន ចរបក នងសរមប នភយឥណទនែដលទកទងនងចននទករបកែដលេនសលកនងអឡងេពលជក ក មយ ចែណកឯ នភយនងករផតលឥណទន ដៃទ។ (ដចជ៖ នភយេលើ ចរបកងយរសលនងច យរដឋបល) រមទងចេណញ។ កនងករ យតៃលលហរ ចរបក មកចចសនយជ SPPI ធនគររតវែតពចរ េលើលកខខណឌៃនកចចសនយ។ េនះរមបញច លទងករ យតៃមលថេតើរទពយសកមមហរញញវតថមនរយៈេពលកចចសនយែដល ចផល សបតរខណៈេវ ឬចននលហរ ចរបក មកចចសនយ ែដលជករណនងមនបេពញ

មលកខខណឌ េនះេទ។ េដើមបេធវើករ យតៃមលបនធនគររតវសក រេទេលើ៖

យថភពែដល ចផល សបតរចនននងរយៈេពលរបសលហរ ចរបក

ថ នភពវនេយគ

ករបងរបកជមននងករពនយរេពលបង

លកខខណឌ ែដលផអ កេលើករទមទររបសធនគរេលើលហរ ចរបកពរទពយសកមមជក កមយ (ឧទហរណ៖ឥណទនធនេ យរទពយ)នង

ថ នភព ែដលែកែរបករទទតៃនតៃមលៃន ចរបក ែដលែរបរបល មេពលេវ (ឧទហរណ៖ករកណតអរ កររបកេឡើងវញ មរយៈេពលែដលបនកណត)។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.2 ករេធវើេតសតេលើ ករទទតែតរបកេដើម នងកររបកបេ ណ ះ (តពទពរមន)

ឥណទនមនរទពយធន កនងករណខលះឥណទនផតលេ យធនគរ រតវបនធនេ យរទពយបញច របសអនកខចែដលរទពយបញច ទងេនះនងរតវបនសក នង យតៃមលេ យធនគរ (ឥណទនធនេ យរទពយ)។ ធនគរេធវើករសក េទេលើឥណទនធនេ យរទពយ េដើមបដងថឥណទនទងេនះមនរគប ចនចែដលតរមវេ យ SPPI។ ធនគរេរបើរបសនវពតមនដចខងេរកមកនងករវភគ៖ កចចសនយឥណទនមនបញជ កយងចបស សេទេលើចននទករបក នងកលបរេចឆទសង

រតឡប។

តៃមលជកែសតងៃនរទពយបញច េរប បេធៀបនងតៃមលរទពយសកមមហរញញវតថែដលបនធន។

សមតថភពនងឆនទៈរបសអនកខចកនងករទទត មកចចសនយ េទះបមនករធល កចះៃនតៃមលរទពយបញច កេ យ។

អនកខចជឯកតបគគល ឬរកមហន ឬរកមហនែដលបេងកើតេរកមលកខណៈពេសស។

នភយរបសធនគរ កនងករខតបងេលើរទពយសកមម េធៀបនងឥណទនែដលមនសណងេពញេលញ។

តៃមលរទពយធនរបសអនកខចែដលធនគរនង ចទទលបន។ នង

ធនគរនងទទលបនអតថរបេយជនកនងករេឡើងៃថលៃនរទពយបញច ។ ករច តថន កេឡើងវញៃនរទពយសកមមនងអកមមហរញញវតថ រទពយសកមមហរញញវតថមនរតវបនេធវើច តថន កេឡើងវញ បនទ បពទទល គ លដបងរបស េឡើយេលើកែលងែតកនងកលបរេចឆទ េរកយពធនគរបតរគរ ជវកមមរបសខលន េដើមបរគបរគងរទពយសកមមហរញញវតថ។



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4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.3 ករមនទទល គ លរទពយសកមមហរញញវតថនងរទពយអកមមហរញញវតថ

រទពយសកមមហរញញវតថ ធនគរមនទទល គ លេលើ រទពយសកមមហរញញវតថេនេពល ែដលកចចសនយកនងកររបមល ចរបកេទេលើរទពយសកមមមនករផតកណត ឬករេផទរសទធឬកនងលកខណ មយែដលរទពយសកមមហរញញវតថមនសថតកនងករទទលខសរតវឬរគបរគងេ យធនគរ។ េពលឈបទទល គ លរទពយសកមមហរញញវតថ ភពខសគន រ ងតែមលេយងរបសរទពយ (ឬតៃមលេយងែដលបនែបងែចកេទចែណកៃនរទពយែដលឈបទទល គ ល) នងផលបកៃន (i) ករទទត ចទទលបន ( បបញច លទងរទពយសកមមថមែដលយកបន ដកនវបណលថមែដលរតវ បរង) នង (ii) លបងគរចេណញឬខត ែដលបនទទល គ លេនកនងរបយករណចេណញ ឬខត រតវយកមក

ទទល គ លេនកនងរបយករណចេណញ ឬខតនងចណលសរបេផ ងៗ។ រទពយអកមមហរញញវតថ រទពយអកមមហរញញវតថរតវបន ឈបទទល គ លេនេពលែដលកតពវកចចៃនបណលរតវបនរ យ លបេចលឬផតកណត។ េនេពលែដលរទពយអកមមហរញញវតថែដលមនរ បរតវបនជនសេ យរទពយអកមមហរញញវតថមយេទៀតេ យមច សឥណទនែតមយបែនតលកខខណឌ ខសគន កតសមគ ល ឬលកខខណឌ ៃនបណលែដលមនរ បរតវបន ែកែរប ករផល សបតរឬែកែរបែបបេនះ រតវបនចតទកថជករឈបទទល គ លបណលេដើមនងករទទល គ លបណលថម។ ភពខសគន រ ងតៃមលេយងៃនបណលហរញញវតថេដើមនងករទទតែដលបនបងរតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត។

4.2.4 ករែកែរប នងករ មឃតរទពយសកមមហរញញវតថ របសនេបើលកខខណឌ ៃនរទពយសកមមហរញញវតថរតវបនែកែរប ធនគររតវេធវើករ យតៃមលេលើលហរ

ចរបកៃនរទពយសកមមែដលបនែកែរបែដលនងមនភពមនភពខសគន ខល ង។ របសនេបើលហរ ចរបកមនភពខសគន ខល ងេនះ សទធេលើលហរ ចរបកៃនកចចសនយ ពរទពយសកមមហរញញវតថេដើមរតវបនចតទកថផតកណត។ កនងករណេនះរទពយសកមមហរញញវតថេដើមរតវឈបទទល គ ល េហើយរទពយសកមមហរញញវតថថមរតវបនទទល គ លកនងតៃមលជកែសតងបកនងៃថលរបតបតតករនន។ កៃរមែដលទទលបនជែផនកៃនករែកែរបរតវបនទទល គ លដចខងេរកម៖ ៃថលេស ែដលរតវបនចតទកកនងករកណតតៃមលជកែសតងៃនរទពយសកមមថមនងៃថលេស ែដល

ត ងឱយករទទតៃថលរបតបតតករសមរសប រតវបន បបញច លកនងករ សែវងដបងៃនរទពយសកមម។ នង



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4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.4 ករែកែរប នងករ មឃត រទពយសកមមហរញញវតថ (តពទពរមន)

ៃថលឈនលេផ ងេទៀតរតវបន បបញច លកនងរបយករណចេណញ ឬខត ែដលជែផនកមយៃនករចេណញឬខតេលើករឈបទទល គ ល។

របសនេបើលហរ ចរបករតវបនែកែរបេនេពល ែដលអនកខចជបករលបកែផនកហរញញវតថ ដេចនះេគលបណងៃនករែកែរបជទេទគ េដើមបទទលបនមកវញនវលហរ ចរបកជ អតបរម មលកខខណឌ កចចសនយេដើម ជងករបេងកើតរទពយសកមមថមែដលមនលកខខណឌ ខសពមនេរចើន។ របសនេបើធនគរមនែផនករែកែរបរទពយសកមមហរញញវតថ មរេបៀបមយែដល

ចនឱយមនករេលើកែលងេលើលហរ ចរបកេនះ ធនគររតវពចរ ជមនថេតើែផនកមយៃនរទពយសកមមគរែតរតវបនលបេចល មនេពលករែកែរបេកើតេឡើង (សមេមើលខង

េរកមសរមបេគលនេយបយលបេចល) ។ វធ រសតេនះ ជះឥទធពលដលលទធផលៃនករយតៃមលេលើតៃមលបរមណ នងមននយថជទេទលកខណៈវនចឆយៃនករឈបទទល គ ល

មនរតវបនបេពញេទ ។ របសនេបើករែកែរបរទពយសកមមហរញញវតថែដលរតវបន សែវង េ យច យរលសឬ

FVOCI មនប ត លឱយមនករមនទទល គ លរទពយសកមមហរញញវតថេទេនះធនគរនងេធវើករគណនេឡើងវញនវចននទករបកែដលបនតមកលសរបៃនរទពយសកមមហរញញវតថេ យេរបើអរ កររបកដបងែដលមនរបសទធភពនងទទល គ លលទធផពែកសរល រខតចេណញនងខត រតវបនកតរ ចះកនងរបយករណចេណញ ឬខត។ ចេពះរទពយសកមមហរញញវតថ អរ អែណត តអរ កររបកមនរបសទធភពដបង ែដលរតវបនេរបើេដើមបគណនករេកើនេឡើងឬករខតបងរតវបនែកតរមវេដើមបឆលះបញច ងពលកខខណឌ ទផ របចចបបននេនេពលេធវើករែកែរប។ ៃថលេដើមឬៃថលឈនល មយែដលទទលបនជែផនកៃនករែកែរប ែកែរបចននតេមលើងសរបៃនរទពយសកមមែដលបនែកែរបេហើយរតវបនេគេធវើរលសេលើរយៈេពលេនសលៃនរទពយសកមមែដលបនែកែរប។

របសនេបើករែកែរបែបបេនះរតវបនអនវតតេ យ រែតករលបក ែផនកហរញញវតថរបសអនកខចបនទ បមកេនះភពចេណញឬខតរតវបនបងហ ញរមគន ជមយ នងករខតបងេលើឱនភពៃនតៃមល។ កនងករណេផ ងេទៀត រតវបនបងហ ញជចណលកររបក ែដលបនគណនេ យ អរ កររបករបកបេ យរបសទធភព។

4.2.5 ករកតកង រទពយសកមមហរញញវតថនងរទពយអសកមមហរញញវតថ រតវបនកតកងេហើយនងរតវបន កបងហ ញេនកនងរបយករណ ថ នភពហរញញវតថ ករ កបងហ ញេនះរតវតរមវឲយធនគររតវមនសទធជផលវចបបកនងករកតកង នងមនបណងកនងករកតកងេ យេរបើតៃមលសទធ ឬ កចលេទកនងរទពយសកមមហរញញវតថនងរទពយអកមមហរញញវតថ។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.6 ករ សែវង មតៃមលជកែសតង

'តៃមលជកែសតង' គជតៃមលែដលរតវទទលកនងករលករទពយសកមម ឬទទតេដើមបេផទរបណលកនងរបតបតតករ រ ងបគគលេនកនងទផ រេនកលបរេចឆទៃនករ សែវងេដើមឬកនងករណែដលមនមនទផ រមនអតថរបេយជនេរចើនបផតែដលធនគរមន េនកលបរេចឆទេនះ។ តៃមលសមរមយៃនករទទលខសរតវឆលះបញច ងព នភយមនដេណើ រករ។

ធនគរេធវើករគណនតៃមលជកែសតងៃន ឧបករណហរញញវតថេ យេរបើតៃមលែដលបនកណតេនកនងទផ រេសរ។ ទផ រមយែដលកណតថជ"ទផ រសកមម" គេនកនងករណែដលរបតបតតករែដលទកទងេទនងរទពយសកមម នងរទពយអកមមេកើតេឡើងញងញប នងមនពតមនសតពធតទងេនះេរចើនែដល ចយកមកសក តៃមលបនេនេពលែដលធនគរចងបន។ របសនេបើមនមនតៃមលកតរ ទកេនកនងទផ រេនះេទ ដេចនះធនគររតវេរបើវធ រសតកនងករសែវងេ យយកពតមនែដលទកទងេទ នងធតចលរបសធនគរែដលបនរគបរគងបន

កនងករតអតបរម នងធតចលរបសធនគរ ែដលមន ចរគបរគងបនកនងករតអបបបរម។

ភសតក ងលអបផតៃនតៃមលជកែសតងរបសឧបករណហរញញវតថកនងករកណតតៃមលដបង ែដលេថតៃមលរបតបតតករ ឧទហរណតៃមលជកែសតងែដលេរបើរបសសរមបករលកឬទញ។ របសនេបើធនគរគណនតៃមលជកែសតង េនកនងករកណតតៃមលដបងមនភពខសគន ពតៃមលេនៃថងេធវើរបតបតតករ េហើយ តៃមលជកែសតងែដលេរបើេនះមនករបញជ ក េ យមនមនករកតរ តៃមលេនកនងទផ រសកមមសរមបរទពយសកមម នងរទពយអកមម េហើយកមនមនមល ឋ នកនងករ យតៃមលសរមបធតចលែដលមន ចរគបរគងបន ែដលមនទហមនធរបសនេបើេធវើករេរប េធៀបេទនងធតេផ ងែដលមនេនកនងករគណនខងេលើ េហើយឧបករណហរញញវតថរតវបនកណតដបងេ យេរបើរបសតៃមលជកែសតង ករែករតរមវរតវេធវើេឡើងេនេពលែដលមនភពខសគន រេវៀងតៃមលទផ រេនេពលែដលកណតដបងនងតៃមលេនៃថងែដលរបតបតតករេនះេកើតមនេឡើង។ ភពលេមអ ងនងរតវ កចលេទកនងរបយករណចេណញ ឬខត កនងរគនមយែដលភពលេមអ ងេនះបនេកើតេឡើង កបែនតធនគរករតវពចរ ផងែដលថរគនមយៗរបសឧបករណទងអសេនះមនរតវយរេពកេឡើយ េហើយករកណតរគនមយៗេនះរតវមនករសក េ យេរបើទននយទផ រឬរបតបតតករែដលចបសពវរគប។

របសនេបើរទពយសកមមនងរទពយអកមមរតវបន សែវងេ យេរបើតៃមលទផ រ េ យមនតៃមលលក នងតៃមលទញ េនះធនគរ ចគណនតៃមលរទពយសកមម កដចជធតែដលមនរយៈេពលែវងកនងតលយកររយៈេពលែវង េ យេរបើអរ តៃមលទញ នងគណនតៃមលរទពយអកមមកដចជធតែដលមនរយៈេពលខលេ យេរបើអរ តៃមលលក។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.6 ករ សែវង មតៃមលជកែសតង (តពទពរមន)

ផលបរតៃនរទពយសកមមហរញញវតថនងរទពយអកមមហរញញវតថ ែដលរតវបនបះពលេទនង នភយ ទផ រនង នភយឥណទនែដលរតវបនរគបរគងេ យធនគរ េ យែផអកេលើ នភយៃន

នភយទផ រនង នភយឥណទនរតវបន សែវង េ យែផអកេលើតៃមលែដល ចទទលបនេនេពលលក ធតេនកនងតលយកររយៈេពលែវង (ឬច យេដើមបេផទរធតេនកនងតលយកររយៈេពលខល) សរមប នភយជកែសតង មយ។ ករែកករមតផលបរត ដចជ អរ ទញ លក - ឬ ករែកែរប នភយឥណទន ែដលដចគន េទនងករគណនរបសមល ឋ នៃន នភយសទធែដលរតវែបងែចកេទថន ករទពយសកមម នងរទពយអកមមនមយៗេនកនងមល ឋ នែករតរមវែដលមន

នភយ។ តៃមលជកែសតងៃនរទពយអកមមហរញញវតថែដលមនគណនចរនត ែដលមនចននមនេលើសពទហែដលរតវបង េរកយពេធវើករបនទ បតៃមលេនៃថងទ មយែដលធនគរតរមវឲយបង។

ធនគរទទល គ លករេផទរ មថន ករបសតៃមលទផ រ េ យយកតៃមលេនចះរគៃនករចះផ យរបយករណែដលជេពលមយែដលករផល សបតរបនេកើតេឡើង។

4.2.7 ករខតបង ម ECL ធនគរទទល គ លករខតបងសរមប ECLs េលើឧបករណហរញញវតថដចខងេរកមែដលមនរតវបន សែវងេ យតៃមលទផ រេ យ កចលេទកនងរបយករណចេណញ ឬខត (FVTPL)៖ សមតលយជមយធនគរេផ ងៗ។ ឥណទននងបេររបទនដលអតថជន នង កចចសនយឥណទននងកចចសនយធនហរញញវតថែដលបនេចញ ECLs រតវបនទមទរេដើមប សែវង មរយៈសវធនធនបតបងេនចននទករបកេសមើនង៖ 12 ែខ ECL ែដល ECL េពលមយជវត ែដលជលទធផលមកពករបតបង េលើឧបករណហរញញ

វតថកនងអឡងេពល 12 ែខបនទ បពកលបរេចឆទ យករណ (េយង មដ កកលទ 1) ។ ឬ ECL េពញមយជវត ែដលECL េពញមយជវតគជលទធផលែដលបនមកពរពតតករណ ែដល

ចនងេធវើឲយមនករបតបងេលើ ឧបករណហរញញវតថ (សេ េទេលើដ កកលទ 2 នងដ កកលទ 3)។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.7 ករខតបង ម ECL (តពទពរមន)

សវធនធនករបតបងសរមប ECL េពញមយជវត រតវែតគណនសរមបឧបករណហរញញវតថរបសនេបើ នភយឥណទនេលើឧបករណហរញញវតថេនះមនេកើនេឡើងខល ង ងពករទទល

គ លដបង។ ចេពះឧបករណហរញញវតថេផ ងេទៀត ECLs រតវបន សែវងកនងចននមយែដលេសមើនងECL12ែខ។ ពតមនលមអតបែនថមសតពករេកើនខល ងៃន នភយឥណទនមនដចខងេរកម។ ECLs គជករបន ម នេ យែផអកេលើរបបបលេតៃនតៃមលបចចបបននៃនករបតបងឥណទន។ ទងេនះរតវបន សែវងថជតៃមលបចចបបនន ៃនភពខសគន រ ងលហរ ចរបកេ យ រែតធនគរេរកមកចចសនយនងលហរ ចរបក ែដលធនគររពងថនងទទលបនពករថលងែថលងព

ថ នភពេសដឋកចចនេពលអនគត ែដលេធវើឲយអរ កររបកែដលទទលយក (EIR) ៃន រទពយសកមមមនករធល កចះ។ • ឥណទនកចចសនយែដលមនទនបន កឲយអតថជនេរបើរបស ECL គជភពខសគន រ ង

តៃមលបចចបបននៃនភពខសគន រ ងលហរ ចរបក មកចចសនយ ែដលេកើតេឡើងេ យ រធនគររបសនេបើអនកកនករេបតជញ ចតតដកឥណទន នងលហរ ចរបកែដលធនគររពងថនងទទលបនរបសនេបើ ឥណទនរតវបនដកេចញ នង

សរមបកចចសនយធនហរញញវតថ ECL គជភពខសគន រ ងករច យែដលរពងទកេដើមបសងអនកកនឧបករណបណលែដលបនធនតចជងចននទករបកែដលធនគររពងថនងទទលបនពអនកកនបណលមច សបណលឬភគេផ ងេទៀត។

ធនគរគណន ECL េលើមល ឋ នបគគលឬែផអកេលើមល ឋ នសមហភពសរមបផលបរតឥណទនែដលមនលកខណៈ នភយេសដឋកចចរសេដៀងគន ។ ករគណនសវធនធនបតបងគែផអកេលើតៃមលបចចបបននៃនលហរ ចរបកែដលរពងទករបសរទពយេ យេរបើ EIR េដើមរបសរទពយេ យមន ែផអកេលើមល ឋ នគណនបគគល ឬជសមហភពេឡើយ។



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4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.7 ករខតបង ម ECL (តពទពរមន)

ឥណទនអមែភរមនៃនរទពយសមមហរញញវតថ រទពយ សកមមហរញញវតថគ "ឥណទនអមែភរមន" េនេពលរពតតករណមយឬេរចើនែដលមនផលបះពលយងខល ងេលើលហរ ចរបកហរញញវតថនេពលអនគត របសរទរពយសកមមហរញញវតថបនេកើតេឡើង។ ឥណទនអមែភរមនៃនរទពយសមមហរញញវតថរតវបនេគចតទកថជរទពយសកមមករត ទ3 ។ ភសត ងៃនករចះេខ យឥណទនរមមនទនននយែដល ចអេងកតបនអពរពតតករណដចខងេរកម៖ ករលបកែផនកហរញញវតថសខនៗរបសអនកខចឬអនកេបះផ យ ករមនេគរពេលើកចចសនយដចជករណហសកលកណតឬហសកលបរេចឆទកណត។ ករែរបរបលេសដឋកចចែដលេធវើឲយអនកខចមនករលបកកនងករសងរតឡប កបែនតងអនកឲយខចមន

បនគតពចរ កនងករេធវើសមបទនេទេលើឥណទនែដលមនបញហ េឡើយ ករដកខលនេចញពទផ រសកមមេដើមបករពរកឲយមនវបតតហរញញវតថ។ ឬ ករទញរទពយសកមមហរញញវតថកនងករបញច ះតៃមលយងខល ង ែដលប ត លមកពករបតបង

ឥណទន ។

មន ចមនលទធភពេដើមបកណតរពតតករណ ចពគន ែតមយេទ ផទយេទវញឥទធពលរមគន ៃនរពតតករណមយចនន ចប ត លឱយរទពយសកមមហរញញវតថកល យជឥណទនអមែភរមន។ ធនគរ យតៃលថេតើឧបករណបណល ែដលជរទពយសកមមហរញញវតថរតវបន សែវងេ យករច យរលសឬ FVTOCI ែដលជករ ឥណទន មកលបរេចឆទរបយករណនមយៗ។ េដើមបយតៃមលរបសនេបើឧបករណបណលរដឋនងបណល ជវកមមថយចះឥណទនធនគរពចរ េលើ

ក ត ដចជទននផលសញញ បណណអរ ឥណទន នងសមតថភពរបសអនកខចកនងកររបមលមលនធ។

ឥណទនរតវបនចតទកថជករថយចះឥណទន េនេពលែដលសមបទនរតវបនផតលដលអនកខចេ យ រែតលកខណមនភពេខ យកនង ថ នភពហរញញវតថរបសអនកខច លះរ ែតមន ភសតក ងបងហ ញ ករផតលសមបទន នភយៃនករមនទទលបនលហរ ចរបក មកចចសនយបនថយចះគរឱយកតសមគ លនង មនមនសចនករេផ ងេទៀតៃនករចះថយ។ ចេពះរទពយសកមមហរញញវតថ ែដលសមបទនរតវបនពចរ បែនតមនបនផតលេ យរទពយេនះរតវបនេគចតទកថមនគណវបតតឥណទនេនេពលមនភសត ង ែដល ចេមើលេឃើញពករចះេខ យឥណទនរមទងករកណតនយមនយ។ នយមនយៃនករលនេដើម (សមេមើលខងេរកម) រមបញច លទងទេនកនងករមនសងរតឡបនវរបកសចនករ នងែផនកខងេរកយេទះបជករសងរតឡបេនះេលើសករកណតរយៈេពល 90 ៃថងឬេរចើនជងេនះកេ យ ។



45



នយមនយៃនបណលខច រៈសខនចេពះកណត របសECLគជនយមនយៃនបណលខច។ នយមនយៃនបណល

ខចរតវបនេរបើកនងករ សបរមណECL នងកនងករកណតថេតើករខតបងេលើសវធនធនរសយេលើ យកល 12 ែខឬ ECLs េពលមយជវត នងករកណតអតតសញញ ណៃនករេកើន

េឡើងគរឱយកតសគលៃន នភយឥណទន ។

ធនគរពចរ នវចនចខងេរកមេនះែដលេធវើឲយមនបណលខចេកើតមនេឡើង៖ អនកខចែដលហសកលកណតសងេលើសព 90 ៃថងេលើកតពវកចចឥណទន មយចេពះ

ធនគរ។ ឬ អនកខចទនងជមនបងឬេធវើ មកតពវកចចឥណទនរបសខលនដលធនគរ។

នយមនយៃនបណលខច រតវបនេរបើរបស េ យធនគរសរមបេគលបណងគណេនយយកដចជសរមបេគលបណងរគបរគង នភយឥណទនៃផទកនង កដចជករតរមវឲយមនេនកនងបទបញញតតៃនបណលខច។ នយមនយៃនបណលខចរតវបនេរៀបចយងសមរសបេដើមបឆលះបញច ងពលកខណៈេផ ងៗគន ៃនរបេភទរទពយខសៗគន ។ ឥណទនវបរបររតវបនចតទកថហសកលបរេចឆទកណតេនេពលអតថជនមនេគរព មអវែដលបនកណតេ យ ចរបក ែដលបន កឲយខចរតវែតតចជទករបកែដលេនសលកនងេពលបចចបបនន។

េនេពល យតៃមលរបសនេបើអនកខចទនងជមនបង ឬេធវើ មកតពវកចចឥណទនរបសខលនេទ ធនគររតវគតគរទងសចនករគណភពនងបរមណ។ ពតមនែដលបន យតៃមល រសយេលើរបេភទៃនរទពយសមបតតឧទហរណកនងករផតលឥណទនរបសរកមហន សចនករគណភពែដលរតវបនេរបើគេនេពលមនករមនេគរពេលើកចចរពមេរព ង ែដលមនទកទងនងករផតលឥណទន។ សចនករបរមណដចជ ថ នភពហសកលកណត នងករមនបងរបកេលើកតពវកចចមយេទៀតៃនសមភគដចគន គជធតចលសខនេនកនងករវភគេនះ។ ធនគរេរបើរបសរបភពពតមនជេរចើនេដើមប យតៃមលពភពមនរបរកត ែដលរតវបនបេងកើតេឡើងេនខងកនងឬទទលបនពរបភពខងេរក។ ដចែដលបនកតសមគ លេនកនងនយមនយៃនរទពយសកមមហរញញវតថែដលថយចះឥណទន បណលគជភសដ ងែដលបងហ ញថរទពយសកមមគជករថយចះឥណទន។ ដេចនះរទពយសកមមថយចះៃនឥណទននងរមបញច លនវរទពយ ែដលបនកណតបែនតកនងរមបញច លនវករមនកណតេផ ងេទៀត ែដលបនកណតនយមនយៃនករចះេខ យឥណទនមនលកខណៈទលទ យជងនយមនយៃនបណលខច។



46

4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.7 ករខតបង ម ECL (តពទពរមន)

ករេកើនេឡើង នភយឥណទនគរឱយកតសមគ ល ធនគររតតពនតយ លរទពយសកមមហរញញវតថទងអស ែដលបនេចញកចចសនយ ឥណទននងកចចសនយធន បរងហរញញវតថ ែដលសថតេរកមតរមវករតរវករេដើមប យតៃមលេទេលើករត នភយឥណទនេកើនេឡើងចប ងពមនករទទល គ លដបង។ របសនេបើមនករេកើនេឡើងគរឱយកតសមគ លៃន នភយឥណទនធនគរនងេធវើករ សែវងេលើករខតបងេលើសវធនធន រសយេលើ យកលជជង ECL រយៈេពល 12 ែខ។ េគលនេយបយគណេនយយរបសធនគរមន ងយរសលកនងករេរបើរបសជកែសតងេទ ែដលរទពយសកមមហរញញវតថ មន នភយឥណទនទបេនកលបរេចឆទរបយករណរតវបន ចតទកថមនមន នភយឥណទនេកើនេឡើង។ ជលទធផលធនគរឃល េមើល លរទពយសកមមហរញញវតថទងអស ែដលបនេចញកចចសនយឥណទន នងកចចសនយធន បរងហរញញវតថែដលរងផលបះពលចេពះករេកើនេឡើង នភយឥណទន។

កនងករ យតៃមលេទេលើ នភយឥណទន េនេលើឧបករណហរញញវតថបនេកើនេឡើងគរឱយកតសមគ លចប ងពករទទល គ លដបង។ ធនគរេរប បេធៀប នភយៃនករខកខនេលើឧបករណហរញញវតថេនកលបរេចឆទរបយករណ េ យែផអកេលើ យកលឥណទនែដលេនកនងនង យកលៃនឧបករណ ែដលេនសលជមយនង នភយៃនករេកើតេឡើងជយថេហត។ េគរពងទកថ យកលឥណទន ែដលេនសលេនកលបរេចឆទរបយករណបចចបបននេនេពលែដលឧបករណហរញញវតថរតវបនទទល គ លជបណលខច។ កនងករេធវើករ យតៃមលេនះធនគរពចរ ទងពតមនបរមណនងគណភពែដលសមេហតផលនង ចទទលយក បនកដចជរបវតតពតមនេមើលេទមខ ែដល ចរកបនេ យមនចបចច យ ឬកររបងែរបង េ យែផអកេលើបទពេ ធន នងពតមនចសៗ របសធនគរនងករ យតៃមលឥណទនជនញរមទងរបវតតពតមនេមើលេទមខ។

ែបបបទេសដឋកចចជេរចើនបេងកើតបនជមល ឋ ន ៃនករកណតរបបបលេតៃនករខកខនមនបនបងេនករទទល គ លេនកលបរេចឆទ យករណដបងនងជបនតបនទ ប។ ែបបទេសដឋកចចខសគន នងនឱយមនរបបបលេត ៃនបណលខសគន ។ គជករថលងែថលងព ថ នភពេផ ងៗគន ែដលបេងកើតជមល ឋ នៃនរបបបលេតមធយម ែដលរតវបនេរបើេដើមបកណតេលើ នភយឥណទនែដលនង ច េកើនេឡើងគរឱយកតសមគ លែដលឬេទ។ ចេពះឥណទនរបសរកមហន ពតមនរតវបនពនតយេមើលេទអនគត េ យរមបញច លទង

ថ បននន ែដលធនគរជមនៃដគរពណជជកមមជមយ ករពនតយេនះរតវរមបញច លទងរបយករណែដលេចញេ យអនកជនញេសដឋកចច អនកវភគហរញញវតថ អងគភពរ ឋ ភបល អងគភពពកពនធនងអងគកររសេដៀងគន េផ ងេទៀត កដចជពតមនជកែសតងេផ ងៗែដលបនមកព ថ នភពេសដឋកចចទងកនងនងេរកធនគរ។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.2 ឧបករណហរញញវតថ (តពទពរមន)

4.2.7 ករខតបង ម ECL (តពទពរមន) ករេកើនេឡើង នភយឥណទនគរឱយកតសមគ ល (តពទពរមន) សរមបែចកចយ លពតមនផតលឥណទនេឆព ះេទមខរមបញច ល ទងករពយករណេសដឋកចចដចគន នងករផតលឥណទនរកមហន នងករពយករណបែនថមៃនសចនករេសដឋកចចកនងរសកជពេសសសរមបតបន ែដលេផត តេលើឧស ហកមមជក កកដចជពតមនែដលបេងកើតេនខងកនងៃនឥរយបថទទតរបករបសអតថជន។ ធនគរែបងែចកៃដគរបសខលនេទថន ក នភយឥណទនៃផទកនង ែដលពកពនធ រសយេលើគណភពឥណទនរបសពកេគ។ ពតមនអពបរមណគជករចងអលបងហ ញបឋមៃនករេកើនេឡើងគរឱយកតសមគ ល ៃន នភយឥណទននងែផអកេលើករផល សបតរកនង PD ជវតេពញេ យករេរប បេធៀប៖ PD ជវតែដលេនសលេនកលបរេចឆទ យករណ ជមយ PD ជវតែដលេនសលសរមបចណចេនះេនកនងេពលេវ ែដលរតវបនេគបន ម នេ យ

ែផអកេលើអងគេហតនងកលៈេទសៈេនេពលៃនករទទល គ លដបងៃនករបះពល។ PDs ែដលរតវបនេរបើគមនលកខណៈេឆព ះេទមខេហើយធនគរេរបើវធ រសតនងទនននយដចគនេដើមប សសវធនធនបតបងសរមប ECL ។ ក ត គណភពែដលបងហ ញពករេកើនេឡើងគរឱយកតសមគ លៃន នភយឥណទនរតវបនឆលះបញច ងេនកនងគរ PD ឱយបនទនេពលេវ ។ េទះយង កេ យ ធនគរេនែតពចរ េលើក ត គណភពមយចនន ចេ យែឡកេដើមប យតៃមលរបសនេបើ នភយឥណទនបនេកើនេឡើងគរឱយកតសមគ ល។ ចេពះឥណទនរបសរកមហនមនករេផត តជពេសសេទេលើរទពយសកមមែដលរតវបនបញច លកនង “ បញជ ឃល េមើល” ែដលរតវបនផតលជនេនកនងបញជ ឃល េមើល េនេពលមនកររពយបរមភថភពគរឱយទកចតតរបសសមភគជក កបនចះេខ យ។ សរមបករផតលឥណទន ធនគរពចរ េលើកររពងទកៃនកររងច នងៃថងឈបសរមកកនងករទទតពនទឥណទននងរពតតករណដចជភពមនមនករងរេធវើ ក យធន ករែលងលះ ឬករ ល ប។ េ យ រករេកើនេឡើងនវ នភយឥណទនចប ងព ករទទល គ លដបងគជវធនែដលទកទងករផល សបតរែដលបនផតលឱយេនកនង PD នងកនែតមន រៈសខនសរមបឧបករណហរញញវតថែដលមន PD ទបជងេបើេរប បេធៀបេទនងឧបករណហរញញវតថ ែដលមន PD ខពសជងេនះ។ េដើមបទប ក ត នភយឥណទនទនេពល េនេពលរទពយសកមមផតកណតរយៈេពល 30 ៃថងធនគរពចរ ថករេកើនេឡើងនវ នភយឥណទន បនេកើតេឡើងេហើយរទពយសកមមសថតកនងដ កកលទ 2 ៃនគរអមែភរេមនេពលគរបកករខតបងេទេលើសវធនធនរតវបន សែវងជ ECL េពញមយជវត។ េលើសពេនះេទៀតឥណទនែដលរតវបន យតៃមលជលកខណៈបគគលនងរតវបនបញច លកនងបញជ ម នគសថតេនកនងដ កកលទ 2 ៃនគរអនថយ។ ដចបនកតសមគ លរបសនេបើមនភសត ងបងហ ញពករចះេខ យឥណទនរទពយសកមមសថតកនងដ កកលទ 3 ៃនគរៃនករចះេខ យ។



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ករេកើនេឡើង នភយឥណទនគរឱយកតសមគ ល (តពទពរមន) ករលបេចល ឥណទននងមលបរតបណល រតវបនលបេចលេនេពលែដលធនគរមនមនកររពងទកកនងកររបមលមកវញនវរទពយសមបតតហរញញវតថ (ទងមលឬែផនកខលះៃនឥណទន)។ ករណេនះ េកើតេឡើង េពល ែដលធនគរកណតថ អនកខចមនមនរទពយសកមម ឬរបភពចណលែដល ចបេងកើត លហរ ចរបករគបរគនកនងករសងចននទករបកែដលរតវលបេចល។ ករលបេចលបណលបេងកើតបនជរពតតករណឈបទទល គ ល។ ធនគរ ចអនវតតសកមមភព មចបបចេពះរទពយសកមមហរញញវតថែដលបនលបេចល។ កររបមលរបកបនវញ ពសកមមភពៃនករអនវតតសកមមភព មចបបរបសធនគរ នងប ត លឱយមនករចេណញេលើអមែភរេមន ែដលនងរតវបនបងហ ញជ "ខតេលើអមែភរេមនសទធ េលើរទពយសកមមហរញញវតថ ឬចេណញនន" កនងរបយករណចេណញឫ ខត។ បទបងហ ញៃនសវធនធនសរមប ECL េនកនងរបយករណ ថ នភពហរញញវតថ ខតេលើសវធនធនសរមប ECL ែដលបងហ ញេនកនងរបយករណ ថ នភពហរញញវតថ ដចខងេរកម៖ សរមបរទពយសកមមហរញញវតថរតវបន ស មតៃមលរលស៖ ជករកតបនថយពតៃមលេយង

សរបៃនរទពយសកមម សរមបកចចសនយឥណទន នងកចចសនយធនហរញញវតថ ចតទកជសវធនធន នង េនេពលែដលឧបករណហរញញវតថរមបញច លទង ចរបកែដលរតវបនទមល ក នងពទន

ទមល កេចញ នងធនគរមន ច កណតបនេលើ ECL ចេពះកចចសនយឥណទនពទនទមល ក េ យែឡកព ចរបកែដលទមល កេហើយេនះ ធនគរនងបងហ ញជរមេលើករខតបង សវធនធន សរមបសមសធតទងពរ។ ចននទករបករមគន រតវបនបងហ ញជ ករកតេចញពតៃមលេយងដលៃន ចរបកែដលបនទមល ក។ លករខតបងសវធនធនែដលេលើសពចននសរបៃន ចរបក ែដលបនទមល កៃនតៃមលេយងដល នងរតវបនបងហ ញជ សវធនធន។

4.2.8 រទពយអកមមហរញញវតថ នងមលធន ឧបករណបណលនងមលធន ែដលរតវបនេបះផ យ រតវបនេធវើច តថន ក ជរទពយអកមមហរញញវតថឬមលធនរសប មខលម រៃនករេរៀបចកចចសនយ។



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4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.8 រទពយអកមមហរញញវតថ នងមលធន (តពទពរមន)

រទពយអកមមហរញញវតថគជកតពវកចច មកចចសនយ កនងកររបគល ចរបក ឬរទពយសកមមហរញញវតថេផ ងេទៀត ឬេដើមបបតររទពយសកមមឬអកមមហរញញវតថ ជមយរគះ ថ នេផ ងេទៀត ែដលសថតេរកមលកខខណឌ ែដល ចនងមនមនអេ យផលដលធនគរ ឬកចចសនយែដលនង ឬ ចរតវបនទទតជមយនងឧបករណមលធនផទ លរបសធនគរ គជកចចសនយែដលពែមនជនស នទវតថ ែដលធនគរមនឬ ចមនកតពវកចច ផតលនវចននអេថរៃនឧបករណមលធនផទ លខលន ឬកចចសនយនស នទវតថ េលើមលធនផទ លែដលរតវបនទទត េរកពករេ ះដរចននទករបកេថរ (រទពយសកមមហរញញវតថេផ ងេទៀត) ជមយនងឧបករណេថរមលធនមយចននរបសធនគរ។ ឧបករណមលធនែដលេបះផ យ េ យធនគររតវបនទទល គ ល មចណលែដលទទលបនសទធៃនៃថលេដើមផទ ល។ ករទញមកវញនវឧបករណមនធនផទ លរបសធនគររតវបនទទល

គ លនងកតេ យផទ លកនងមលធន។ មនមនចេណញឬខតរតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត េលើករទញលក េបះផ យឬករបដេសធនេលើឧបករណមលធនផទ លរបសធនគរេនះេទ។ រទពយអកមមហរញញវតថនន រទពយអកមមហរញញវតថនន រមទងឥណទន រតវបន សែវងដបងេ យតៃមលជកែសតងសទធៃនៃថលេដើមរបតបតតករ។ រទពយអកមមហរញញវតថនន រតវបន សែវងជបនតបនទ បេ យច យរលសេ យេរបើវធ រសតកររបករបសទធភព។ វធ រសតកររបករបសទធភព (EIR) គជវធ រសតមយៃនករគណនច យរលសៃន រទពយអកមមហរញញវតថ នងករែបងែចកច យកររបកកនងរយៈេពលែដលពកពនធ។ EIR គជ អរ មយែដលមនករបញច ះតៃមលជកែសតង េលើ ចរបកទទតបន ម ននេពលអនគត ម រយៈ យកលរពងទកៃនរទពយអកមមហរញញវតថ ឬកនងករណែដលសមរសប េទនងរយៈេពលខលៃនតៃមលេយងសទធ េលើករទទល គ លដបង។ សរមបពតមនលមអតអព EIR សមេមើល ែផនក“ចណលកររបកសទធ” ខងេរកម។ ចេណញ នងខតេលើករបតររបយបណណបរេទស សរមបរទពយអកមមហរញញវតថ ែដលគតជរបយបណណបរេទស នងរតវបន សែវង មតៃមលរលសេន ករយបេចឆទបញច បៃនរបយករណ េហើយចេណញនងខតេលើអរ បតររបកបរេទស រតវបនកណតេ យែផអកេលើករេធវើរលសៃថលេដើមៃនឧបករណេនះ ករចេណញនងករខតបងេលើអរបតររបកបរេទសរបស រតវបនទទល គ លេនកនងជរ “ចណលសរបេផ ងៗ” កនងរបយករណចេណញ ឬខត ៃនរទពយអកមមហរញញវតថែដលមនែមនជែផនកៃនទនកទនងែដលបនកណតអរបតររបក។



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4.2 ឧបករណហរញញវតថ (តពទពរមន) 4.2.8 រទពយអកមមហរញញវតថ នងមលធន (តពទពរមន)

ចែណកឯរទពយអកមមហរញញវតថែដលជែផនកៃនឧបករណកណតអរ បតររបក សរមបករកណត អរ បតររបកេលើ នភយរបយបណណបរេទសេនះ ចេណញនងខតៃនករបតររបកបរេទស រតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត នងចណលសរបេផ ងៗ នងរតវបនបងគរេនកនងសមសធត ចេ យែឡកៃនមលធន។ តមល ភពៃនរទពយអកមមហរញញវតថែដលគតជរបយបណណបរេទស រតវបនកណតជរបយបណណបរេទសេនះ េហើយរតវបនេធវើករបតរ មអរ េនកលបរេចឆទបញច ប ៃនរបយករណ។ ចេពះរទពយអកមមហរញញវតថែដលរតវបន សែវង ម FVTPL សមសភគបតររបកបរេទស បេងកើតបនជចែណកមយៃនករចេណញឬខតតៃមលជកែសតង េហើយរតវបនទទល គ លកនងរបយករណចេណញ ឬខត សរមបរទពយអកមមហរញញវតថែដលមនែមនជែផនកៃនទនកទនងករពរ នភយែដលេធវើករកណតេលើអរ បតររបក។

ករែកែរបនងករឈបទទល គ លរទពយអកមមហរញញវតថ ធនគរឈបទទល គ លរទពយអកមមហរញញវតថេនេពល ែដលលកខខណឌ របស រតវបនែកែរបេហើយលហរ ចរបកៃនបណលែដលបនែកែរបេនះមនភពខសគន ខល ង។ កនងករណេនះហរញញវតថថម ែដលបនែកែរបរតវបនទទល គ ល មតៃមលទផ រ។ ភពខសគន រ ងតេមលេយងៃនបណលហរញញវតថែដលបនទទល គ ល នងករពចរ បងរតវបនទទល គ លេលើរបយករណចេណញ ឬខតលទធផល ។ ករពចរ េលើករបងរមបញច លទងរទពយសកមមែដលមនែមនជហរញញវតថែដលបនេផទររបសនេបើមន នងករសនមតៃនបណលរមទងរទពយអកមមហរញញវតថែដលបនែកែរបថម។

របសនេបើករែកែរបរទពយអកមមហរញញវតថ មនរតវបនកតរ េនះេទករច យរលេ ះបណលរតវបនគណនេឡើងវញេ យបញច ះអរ កររបករបសទធភព េហើយចេណញឬខតេនកនងករបញច ះេនះនងរតវ កចលេទកនងរបយករណចេណញ ឬខតលទធផល។ ចេពះរទពយអកមមហរញញវតថអរ អែណត តអរ កររបកមនរបសទធភពេដើម ែដលរតវបនេរបើេដើមបគណនចេណញឬខតរតវបនែកតរមវេដើមបឆលះបញច ងពលកខខណឌ ទផ របចចបបនន ។ ៃថលេដើមនងកៃរមេស

រតវបទទល គ លជករែកតរវដេចនះធនគរនងទទលបនតៃមលេយងមយៃនបណល ែដលនងរតវបនេធវើ រលសរហតដលរគចះេរកយ េហើយតៃមលេយងេនះនងរតវគណនេ យេរបើ អរ កររបករបសទធភព។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.3 រទពយ នងបរកខ រ

ែផនកៃនរទពយ នងបរកខ រ រតវបនកតរ មតៃមលេដើមដករលសបងគរ នងករខតបងេលើឱនភព តៃមលបងគររបសនេបើមន ។ េនេពលែដលធតៃនរទពយ នងបរកខ រមន យកលេរបើរបសខសៗគន ធតទងេនះរតវបនចតទកជែផនកេផ ងគន របសរទពយ នងបរកខ រ។ ចេណញឬខតៃនករលកេចញែផនកៃនរទពយ នងបរកខ រ មយរតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត។ រលស រតវបនគណនេដើមបលបេចលៃថលេដើមៃនរទពយ នងបរកខ រ ដកេចញនវតៃមលេនសល េ យេរបើវធ រសតរលសេថរេទ ម យកលេរបើរបសបន ម ន នងរតវទទល គ លជចេណញ ឬខត េនកនងរបយករណចេណញ ឬខត ។

យកលេរបើរបសបន ម នៃនរទពយ នងបរកខ រមនដចខងេរកម៖ ចននឆន ៃន យកលមនរបេយជន

ករជសជលែកលអ 5 ឆន េរគ ងសងហ រម នងេរគ ងបពក 5 ឆន បរកខ រ 5 ឆន បរកខ រពតមនវទយ 5 ឆន យនយនត 4 – 5 ឆន

វធ រសតរលស យកលេរបើរបស នងតៃមលកកសណល រតវបនពនតយេនេរៀង លកល បរេចឆទ យករណ េហើយរតវែកសរមលរបសនេបើសមរសប ។ បរកខ រកពង ងសង មនរតវបនរលសេនះេទ លះរ ែតបរកខ រទងេនះ រតវបនេរៀបចរច លសរមបករេរបើរបស ដចែដលបនសេរមចេ យ គណៈរគបរគង។ ករច យបនទ បែដលពកពនធេទនងែផនកមយៃនរទពយ នងបរកខ រែដលបនទទល គ លរចមក េហើយ រតវបនបកបញច លេទកនងតៃមលេយងៃនែផនកេនះ របសនេបើ ចមនលទធភពផតលនវអតថរបេយជន េសដឋកចចនេពលអនគតដលធនគរេលើសពសតង រេដើម ។ លករច យបនទ បេផ ងេទៀត រតវបនទទល គ លជច យេនកនងករយបរេចឆទែដលបនេកើតេឡើង។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.3 រទពយ នងបរកខ រ (តពទពរមន)

ករចេណញឬខត េលើករលបេចលរទពយ នងបរកខ រមយ រតវកណតបន េ យេរប បេធៀបចរបកទទលបនពករលកបរកខ រ នងចននេនសលរបសរទពយ នងបរកខ រេនះ នងរតវបន

ទទល គ លជចននសទធ េនកនងចេណញេផ ងៗ េនកនងរបយករណចេណញ ឬខត។ រទពយ នងបរកខ រែដលបនរលសអសរតវបនរក ទកេនកនងរបយករណតលយករ រហតដលេពលែដល រតវបនកេទចេចល ឬឈបទទល គ ល។

4.4 រទពយសកមមអរប រទពយសកមមអរប ែដលរមមនកពយទរសហវែវរែដលបនទញ នងច យពកពនធេផ ងៗ រតវបន យករណ មៃថលេដើមដករលសបងគរ នងករខតែដលប ដ លមកពករថយចះតៃមល របសនេបើ

មន។ រលសរតវបនទទល គ លជច យកនងរបយករណចេណញ ឬខត ែផអក មមល ឋ នរលសេថរេនអរ 20% របចឆន ។ របសនេបើមនករបញជ ក មយែដលបងហ ញថមនករផល សបដរ អរ រលស ឬ យកលេរបើរបសៃនរទពយសកមមអរប កររលសនងរតវបនេធវើេឡើងវញ េដើមបរសប មអរ រលសថម ។

សហវែវរកពងដេឡើង មនរតវបនរលសេនះេទ លះរ ែតសហវែវរទងេនះ រតវបនេរៀបចរច លសរមបករេរបើរបស ដចែដលបនសេរមចេ យ គណៈរគបរគង។

4.5 ភតសនយ ធនគរ វនចឆយថ កចចសនយមយ ជភតសនយឬេទ គនេពលចបេផតើមកចចសនយ។ ធនគរទទល គ ល សទធេរបើរបសេលើរទពយសកមមមយ នងរទពយអកមមភតសនយែដលពកពនធ េទ មកចចរពមេរព ងភតសនយអសែដលខលនជអនកជល េលើកែលងែតករជលរទពយសកមមែដលមនតៃមលទប។ ចេពះករជលទងេនះ ធនគរទទល គ លករទទតភតសនយ ជករច យរបតបតតករេ យឈរេលើមល ឋ នរគះេទ មរយៈេពលកចចសនយ។ សទធេរបើរបសេលើរទពយសកមម សទធេរបើរបសេលើរទពយសកមម គរមបញច លនវករ សែវងជដបងៃនរទពយអកមមភតសនយពកពនធ ករទទតភតសនយេធវើេឡើងេនឬមនៃថងចបេផតើមនងៃថលេដើមដបងទកទងេបើមន។ បនទ បមក រតវបន សែវង មតៃមលេដើម ដកបងគររលសនងឱនភពតៃមលេលើករខតបង។ សទធេរបើរបសេលើរទពយសកមម រតវរលសេទ មរយៈេពលខលជង មយ រ ងរយៈេពលជលនង

យកលមនរបេយជនៃនរទពយសកមមេនះ។ កររលស រតវចបេផតើមពកលបរេចឆទចបេផតើមៃនករជល។ សទធេរបើរបសេលើរទពយសកមម រតវបនបងហ ញជ ចេ យែឡកេនកនងរបយករណ ថ នភពហរញញវតថ។



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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.5 ភតសនយ (តពទពរមន)

រទពយអកមមភតសនយ រទពយអកមមភតសនយ រតវបន សដបង មតៃមលបចចបបនន ៃនករទទតៃថលឈនលែដលពទនបង គតរតមកលបរេចឆទចបេផតើមៃនករជល ែដលបញច ះតៃមលេរបើរបសអរ កេណើ នឥណទន ែដលជកររបកែដលធនគររតវបងេដើមបខច កនងរយៈេពលរសេដៀងគន នង ជមយនងរទពយបញច រសេដៀងគន ែដលចបចេដើមបទទលបនរទពយសកមមមយ ែដលមនតៃមលរប ករបែហលនងសទធេរបើរបសរទពយសកមម កនងបរយកសេសដឋកចចរសេដៀងគន ។ ករទទតភតសនយែដលរមបញច ល ករ សែវងៃនរទពយអកមមភតសនយមនដចជ៖ ករទទតៃថលជលេថរ ដកេចញនវផលរបេយជនពភតសនយ របកពនយសរមបករបញច បកចចសនយជល របសនេបើករកណតរយៈេពលជលបនឆលះ

បញច ងពករអនវតតជេរមើសេដើមបបញច បកចចសនយជល។ រទពយអកមមភតសនយរតវបនបងហ ញ ចេ យែឡកេនកនងរបយករណ ថ នភពហរញញវតថ។ បនទ បមករទពយអកមមភតសនយរតវបន សែវង េ យបេងកើនតៃមលរបស េទ មកររបកេលើរទពយអកមមភតសនយ (េ យេរបើវធរលសកររបករបសទធភព) នងេ យកតបនថយចននតៃមលរបស េទ ម ចរបកទទតៃនភតសនយ។ ធនគរនង េធវើករ សែវងជថមេលើរទពយអកមមភតសនយ (នងេធវើករែកសរមល ែដលពកពនធនងសទធកនងករេរបើរបសរទពយសកមម) េនេពលែដល៖

រយៈេពលៃនករជលមនករផល សបតរ ែដលករណេនះ រទពយអកមមភតសនយនងរតវ សែវងជថមេ យ េរបើរបសករទទតថម នងអរ បញច ះតៃមលថម។

កចចសនយភតសនយបនែកែរប នងករែកែរបៃនភតសនយេនះមនទទល គ លជភតសនយេ យែឡក ែដលករណេនះ រទពយអកមមភតសនយនងរតវ សែវងជថម េ យេរបើរបសករទទតថម នងអរ បញច ះតៃមលថម។

ភតសនយរយៈេពលខល នងភតសនយៃនរទពយសកមមែដលមនតៃមលទប ធនគរអនវតតករេលើកែលងេលើករទទល គ លកចចសនយជលរយៈេពលខល ចេពះករជលឧបករណករយលយរយៈេពលខល (ឧទហរណ៖ ករជលែដលមនរយៈេពល 12ែខ ឬតចជងគតចបពៃថងចបេផតើម នងមនមនជេរមើសទញ) ។ ធនគរកអនវតត ករេលើកែលងករទទល គ លករជលរទពយសកមមែដលមនតៃមលទប ចេពះករជលឧបករណករយលយែដលរតវបនចតទកថមនតៃមលទប។ ករទទតរបកៃន ករជលយៈេពលខលនងករជលរទពយសកមមែដលមនតៃមលទប រតវបនទទល គ លថជករច យែផអកេលើមល ឋ នរគះរតង មរយៈេពលជល។



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4.6 ឱនភពៃនរទពយសកមមមនែមនហរញញវតថ តៃមលេយងៃនរទពយសកមម មនែមនហរញញវតថរបសធនគរ រតវបនរតតពនតយេឡើងវញេន លកលបរេចឆទ យករណនមយៗ េដើមបកណតថេតើមនសញញ ណ មយែដលបងហ ញថ រទពយសកមមទងេនះមនឱនភពៃនតៃមល ។ របសនេបើមនសញញ ណេនះេកើតេឡើង ករបន ម នេលើតៃមលែដល ចរបមលបនវញរបសរទពយសកមមនងរតវបនេធវើេឡើង។ តៃមលែដល ចរបមលមកវញបនៃនរទពយសកមម ឬឯក បេងកើត ចរបក គជតៃមលែដលធជងរ ង តៃមលេរបើរបស នងតៃមលទផ រដកច យេដើមបលកេចញ ។ កនងករបនរបមណតៃមលេរបើរបស លហរទករបករពងថនងទទលបននេពលអនគត រតវបនអបប រេ យេរបើអរ កររបកមនបងពនធ ែដលឆលះបញច ងទផ របចចបបននេលើតៃមលេពលេវ ៃន ចរបក នង នភយជក ក សរមបរទពយសកមមទងេនះ ។ សរមបេគលបណងៃនកររតតពនតយេលើ ឱនភពៃនតៃមលរទពយសកមម រតវបន កបញច លគន ជរកមែដល ចបេងកើត ចរបកបនតចបផតពករបនតករេរបើរបស េ យមនពងែផអកខល ងេលើលហរទករបកៃនរទពយសកមមដៃទេទៀត ឬរកមរទពយសកមមដៃទេទៀតេ កតថ (“ឯក បេងកើត ចរបក”) ។ ករខតបងេលើឱនភពៃនតៃមល រតវបនទទល គ លរបសនេបើតៃមលេយងៃនរទពយសកមមមយ ឬឯក បេងកើត ចរបកមនចននេលើសពតៃមលែដល ចរបមលមកបនវញ ។ ករខតបងេលើ ឱនភពៃនតៃមល រតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត។

4.7 អតថរបេយជននេយជត អតថរបេយជននេយជតរយៈេពលខល

អតថរបេយជនរបសនេយជតរយៈេពលខល រតវបនកតរ ជច� យេនេពលេស �កមម បនផតលេ យ�នេយជតដលធនគររចេហើយ ។

អតថរបេយជននេយជតរយៈេពលែវង កតពវកចចរបសធនគរ ទកទងនងអតថរបេយជនរយៈេពលែវងរបសនេយជកគចននទករបកៃនអតថរបេយជនែដលនេយជតទទលបនពករផតលេស កមមរបសខលន កនងអឡងេពលបចចបបនន នងរយៈេពលមនៗ ។ អតថរបេយជនេនះ រតវបនេធវើអបប រេដើមបកណតតៃមលបចចបបនន ។ ករ សែវងេឡើងវញ រតវបនទទល គ លកនងរបយករណចេណញ ឬខត កនងអឡងេពលែដលបនេកើតេឡើង ។

4.8 សវធនធន សវធនធន រតវបនទទល គ លេនកនងរបយករណ ថ នភពហរញញវតថ េនេពលែដលធនគរមនកតពវកចច មផលវចបប ឬកតពវកចចរបេយលនេពលបចចបបនន ែដលជលទធផលៃនរពតតករណកនលងផតេទ េហើយមនលទធភព ែដលតរមវឲយមនលហរេចញនវអតថរបេយជនេសដឋកចចកនងករបេពញនវកតពវកចចេនះ។


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4.8 សវធនធន (តពទពរមន) របសនេបើផលបះពលមនលកខណៈ រវនតសវធនធនរតវបនកណតេ យករបញច ះតៃមលលហរទករបក ែដលរពងថនងទទលបននេពលអនគត មអរ មនបងពនធេរពះ ឆលះបញច ងពករបន ម នទផ បចចបបនន ៃនតៃមលេពលេវ ៃនរបកកស នង នភយជក កចេពះបណលទងេនះ ។

4.9 វធរលសអរ កររបករបសទធភព វធរលសអរ កររបករបសទធភព គជអរ មយែដលបញច ះតៃមលយងជក កេលើបន ម នលហរ ចរបកនងទទត ឬនងទទលបននេពលអនគត ព យកលរពងទកៃន រទពយសកមម ឬរទពយអកមមហរញញវតថ េទតៃមលេយងដលសរបៃនរទពយសកមមហរញញវតថឬេទតៃមលរលសៃនរទពយ អកមមហរញញវតថ។ េនេពលគណនអរ កររបករបសទធភព ធនគរ បន ម នទក េលើលហរ ចរបកេ យ ពចរ េលើរយៈេពលៃនកចចសនយរបសឧបករណហរញញវតថ បែនតមនបនគតេទេលើករ ខតបង េលើឥណទនរពងទកេនះេទ។ ករគណនរតវរមបញច លទងអសនវកៃរម នងចននបនបង នងទទលបនរ ងភគសងខង េទ មកចចសនយ ែដលជែផនករម ៃនអរ កររបករបសទធភព កៃរមរបតបតតករ នងករបងបពវ ភ ឬករបញច ះតៃមលេផ ងៗេទៀត។ កៃរមរបតបតតករ គជកៃរមកេណើ ន ែដលបងកេឡើងេ យផទ លចេពះករទញយក េបះផ យឬករេបះេចលរទពយសកមមហរញញវតថ ឬរទពយអកមមហរញញវតថ។ កៃរមកេណើ នគជកៃរមមយ ែដលនងមនរតវបនេកើតេឡើង របសនេបើអងគភពមនបនទញយក េបះផ យឬេបះេចលឧបករណហរញញវតថ។

4.9.1 ចណលកររបក

ចណលកររបក រតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត េ យេរបើវធរលសកររបករបសទធភព។ រតវបនគណនេរបើរបសអរ កររបករបសទធភព េទតៃមលេយងដលៃនរទពយសកមមហរញញវតថេលើកែលងែត៖ រទពយសកមមហរញញវតថទញមកឬមនរ ប ែដលមនឱនភពឥណទន។ អរ កររបក

របសទធភព ែដលបនែកតរមវេលើឥណទន នងរតវយកមកេរបើរបស េទេលើតៃមលរលសេដើមៃនរទពយសកមមហរញញវតថ។

រទពយសកមមហរញញវតថមនបនទញមក ឬមនមនរ បែដលមនឱនភពឥណទន បែនតេរកយមករតវបនកល យជរទពយសកមមហរញញវតថែដលមនឱនភព។ អរ កររបករបសទធភពនករយបរេចឆទបនទ ប នងរតវយកមកេរបើរបស េទេលើតៃមលរលសេដើមៃនរទពយសកមមហរញញវតថ។

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4.9 វធរលសអរ កររបករបសទធភព (តពទពរមន) 4.9.1 ចណលកររបក (តពទពរមន)

អរ កររបករបសទធភព ែដលបនែកតរមវេលើឥណទន គជ អរ មយែដលបញច ះតៃមលយងជក កេលើបន ម នលហរ ចរបកនងទទត ឬនងទទលបននេពលអនគត ព យកលរពងទកៃនរទពយសកមម ឬរទពយអកមមហរញញវតថ េទ មតៃមលរលសៃនរទពយអកមមហរញញវតថ ែដលជរទពយសកមមហរញញវតថទញមកឬមនរ ប ែដលមនឱនភពឥណទន។ ចណលកររបករតវបនគណនេ យេរបើវធរលសអរ កររបករបសទធភព ែដលបនបងហ ញេនកនងរបយករណចេណញ ឬខត នងចណលសរបេផ ងៗ បនរមបញច លផងែដរេលើកររបកេលើរទពយសកមមហរញញវតថែដលរតវបន សែវងេ យតៃមលរលស។

4.9.2 ច យកររបក

ច យកររបកក រតវបនគណនេ យេរបើវធរលសអរ កររបករបសទធភព សរមបរទពយអកមមហរញញវតថ ែដលបនរក ទកេនតៃមលរលស។ ច យកររបក ែដលបនបងហ ញេនកនងរបយករណចេណញ ឬខត នងចណលសរបេផ ងៗ បនរមបញច លផងែដរេលើរទពយអកមមហរញញវតថែដលរតវបន សែវងេ យតៃមលរលស។

4.10 កៃរម នង ចណលេផ ងៗ កៃរម នង ចណលេផ ងៗ រតវទទល គ លជ េស កមមពកពនធ ែដលបនផគតផគង។

កចចសនយជមយអតថជន ែដលេធវើឲយមនករទទល គ លេលើឧបករណហរញញវតថ េនកនងធនគរ នងកនងរបយករណហរញញវតថរបសធនគរ ចនងេនកនងវ លនភពខលះរបស CIFRS 9 នងវ លនភពខលះរបស CIFRS 15។ របសនេបើមនករណេនះដបង ធនគរនងអនវតត ម CIFRS 9 េដើមបបែបក នង សែវង ែផនកៃនកចចសនយ ែដលេនកនងវ លនភព ៃន CIFRS 9 នងបនទ បមក អនវតត ម CIFRS 15 េទេលើែផនកេនសល។�

4.11 ពនធេលើរបកចេណញ ពនធេលើរបកចេណញ ឬខតកនងករយបរេចឆទរមមនពនធេលើរបកចេណញរបចឆន នង ពនធពនយរ។ ពនធេលើរបកចេណញរបចឆន រតវបនទទល គ លេនកនងរបយករណចេណញ ឬខត េលើកែលងែតកនងករណែដល ទកទងេទនងសមសធត ែដលរតវទទល គ លជែផនកមយៃនមលធនកនងករណេនះ ករតវបន កណតបងហ ញជែផនកមយៃនមលធនផងែដរ ។

ពនធេលើរបកចេណញរបចឆន គជពនធែដលរពងទកថ រតវបងេទេលើរបកចេណញជបពនធកនង ករយបរេចឆទ េ យេរបើអរ ពនធែដលបនអនមត ឬបនអនមតជ ទេននកលបរេចឆទ យករណ ជមយនងនយតភព មយេទេលើពនធរតវបងពឆន មនៗ ។ ពនធពនយរ រតវបនកតរ មវធ រសត ងតលយករេទេលើភពលេអៀងជបេ ត ះ សននរ ងតៃមល េយងៃនរទពយសកមម នងបណលកនងេគលបណងៃនករេធវើរបយករណហរញញវតថ នងតៃមលេយងេរបើ សរមបករគតពនធ ។

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4. េគលនេយបយគណេនយយសខនៗ (តពទពរមន) 4.11 ពនធេលើរបកចេណញ (តពទពរមន)

តៃមលៃនរបកពនធពនយរែដលបនកណតេនះ គែផអកេលើលកខណៈៃនករេជឿជកនងទទលបន ឬករទទត ែដលនងេកើតេឡើងរ ងតៃមលសទធៃនរទពយសកមម នងបណលេ យេរបើអរ ពនធកណតេននកលបរេចឆទ យករណ ។ ពនធពនយរជរទពយសកមមរតវបនទទល គ ល ែតកនងករណ ចនងេកើតមនេឡើងេទេលើរបកចេណញ ជបពនធនេពលអនគត ែដល ចេរបើរបសជមយនងរទពយសកមម ។ ពនធពនយរជរទពយសកមម រតវបនកតបនថយកនងករណែដល មន ចេកើតេឡើងនវអតថរបេយជនៃនពនធែដលពកពនធែដល ចនងេរបើរបសបន។

4.12 ទនបរមង មបទបបញញតត រសប មរបកសៃនធនគរជតៃនកមពជ េលខ B7-017-344 សតពច តថន ក នភយ ឥណទន នងសវធនធនេលើអមែភរមន ករមតអមែភរមនគណន អនេ ម មសវធនធន បទបបញញតត ែដលខពសជងករមតអមែភរមនែដលគណនអនេ ម ម CIFRS នងរតវេផទរព គណនចេណញ ឬខតបងគរេទទនបរមង មបទបបញញតត (កណតសមគ ល 19)។

4.13 សមពនធញត ភគែដលរតវបនចតទកជសមពនធញតរបសធនគរ របសនេបើភគេនះមនលទធភពរគបរគងេ យផទ ល ឬេ យរបេយលេលើភគមយេទៀត ឬមនឥទធពលយងខល ងេទេលើភគេនះកនងករេធវើេសចកតសេរមចេលើែផនកហរញញវតថ នងរបតបតតករ ឬបរញច សមកវញ ។ ដចគន េនះែដរ របសនេបើធនគរ នងភគេនះសថតេនេរកមកររគបរគងរមមយ ឬកមនឥទធពលយងខល ង ។ សមពនធញត ចជរបវនតបគគល ឬ នតបគគល នងរមបញច លនវរបវនតបគគល មន កៃនសមជករគ រែដលជតសនទធ ករតវបនចតទកជសមពនធញតែដរ ។

5. ករវនចឆយ នងករបន ម ន គណេនយយសខនៗ

ករេរៀបចរបយករណហរញញវតថរបសធនគរេ យអនេ ម ម CIFRSs ទមទរេ យគណៈរគបរគងេធវើករវនចឆយ ករបន ម ន នងករសនមត ែដលបះពលដលចននទករបក នងករបងហ ញៃនរទពយសកមម នងរទពយអកមមអឡងេពលករយបរេចឆទហរញញវតថ នងចននទករបកែដលបន យករណ នង កបងហ ញនវចណល នងច យ េនកនងករយបរេចឆទ។ លទធផលៃនករវ នចឆយគណេនយយ នងករបន ម ន មនយមនយេសទើរែតមនេសមើរនងលទធផលជកែសតង ។

ករវនចឆយ ករបន ម ន នងករសនមត នងរតវបនត យតៃមល រសយេលើបទពេ ធន នងក តេផ ងេទៀត រមបញច លទងកររពងទកនេពលអនគតែដលសមេហតផងនងេជឿទកចតតបន។



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5. ករវនចឆយ នងករបន ម ន គណេនយយសខនៗ (តពទពរមន)

5.1 ករវនចឆយ ចនចបនទ បេនះនងបងហ ញពក ត សខនកនងករវនចឆយ ែដលជែផនកមយកនងករេធវើករបន ម ន (កណតសមគ ល 5.2) ែដលគណៈរគបរគងបនេរបើនវេគលនេយបយគណេនយយរបសធនគរ នងមនផលមនបះពលយងខល ងេទេលើចននទករបកែដលបនទទល គ លកនងរបយករណហរញញវតថ។ (i) ករេកើនេឡើងគរេ យកតសគលនវ នភយឥណទន

ដចបនពនយលកនងកណតសមគ លេលខ 4 ECL គជ សែវង េ យសមវធនធនេសមើនងECL 12ែខ សរមបរទពយសកមមដ កកលទ 1 ឬ ECLេពញមយកលវ ន សរមបរទពយសកមមដ កកលទ 2 ឬដ កកលទ 3។ រទពយសកមមឈនដលដ កកលទ 2 េនេពលែដល នភយឥណទន មនករេកើតេឡើងយងខល ង ងពករទទល គ លដបង។ CIFRS 9 មនបនកណតេទេលើធតមយ ែដលេធវើឲយមនករេកើនេឡើងខល ង។ ដេចនះ កនងករ យតៃលថេតើ នភយឥណទនៃនរទពយសកមមបនេកើនេឡើងគរឱយកតសមគ លេនះ ធនគរបនគតគរពគណភព បរមណ នងពតមនែដល ចេមើលេទមខបន។

(ii) ករ យតៃមលគរ ជវកមម ច តថន ក នង ករ សែវងៃនរទពយសកមមហរញញវតថ រសយេលើលទធផលៃន SPPI នងករេធវើេតសតគរ ជវកមម។ ធនគរកណតគរ ជវកមមេនករមតមយែដលឆលះបញច ងពរេបៀបែដលរកមៃនរទពយសកមមហរញញវតថរតវបនរគបរគងជមយគន េដើមបសេរមចបននវេគលេ ជវកមម ជក ក។ ករ យតៃមលេនះរមបញច លទងរេបៀបែដលលទធផលៃនរទពយរតវបន យតៃល នងសនមត នភយែដលបះពលដលករអនវតតរទពយសកមម នងរេបៀបៃនកររគបរគង នងរេបៀបែដលអនករគបរគងរទពយសកមមរតវបនទទតសង។

ធនគររតតពនតយរទពយសកមមហរញញវតថែដលបន សែវងេ យច យរលស ឬតៃមលសមរសប មរយៈរបកចណលេពញេលញេផ ងេទៀតែដលរតវបនេគទទល គ លមនកលកណត េដើមបែសវងយលពេហតផលៃនករជរះេចលរបសពកេគ េ យគតថរទពយសកមមទងេនះរតវបនកនកបសមេហតផល េទនងេគលបណងរបស ជវកមមឬេទ ។ កររតតពនតយ គជែផនកមយៃនករ យតៃលជបនតរបសធនគរ េ យគតថគរ ជវកមមែដលរទរទងរទពយសកមមហរញញវតថែដលេនេសសសលេនែតបនតមនលកខណៈសមរមយ នង នភយែដលជះឥទធពលដលករអនវតតរទពយសមបតតនងរេបៀបែដលកររគបរគងទងេនះ នងរេបៀបែដលអនករគបរគងរទពយសមបតតរតវបនទទតសង ។



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5. ករវនចឆយ ករបន ម ន គណេនយយសខនៗ (តពទពរមន)

5.1 ករវនចឆយ (តពទពរមន) (iii) ករបេងកើតរកមៃនរទពយសកមមែដលមនលកខណៈ នភយឥណទនរសេដៀងគន

េនេពលែដល ECLs រតវបន សែវងជមល ឋ នសមហភពឧបករណហរញញវតថរតវបន កជរកមែផអកេលើលកខណៈ នភយរម។ កណតសមគ ល 3 បនេរៀប បលមអតអពលកខណៈែដលបនពចរ េនកនងករវនចឆយេនះ។ ធនគររតតពនតយ េលើភពសមរសប អពចរកលកខណៈ នភយឥណទន មមល ឋ ន យតៃមលជបនតបនទ ប របសនេបើរទពយសកមមទងេនះ េនមនចរកលកខណៈរសេដៀងគន ។ េនះរតវបនទមទរេដើមបធនថគរែតមនករផល សបតរលកខណៈ នភយៃនឥណទន មនករែបងែចកេឡើងវញនវរទពយសកមមសមរសប។ េនះ ចប ត លឱយផលបរតថមកពងរតវបនបេងកើតេឡើង ឬរទពយសមបតតែដលផល សបតរេទ មផលបរតែដលមនរ ប ចឆលះបញច ងឱយកនែតរបេសើរេឡើង នវលកខណៈ នភយឥណទនរសេដៀងគន ៃនរកមរទពយសកមមេនះ។ ករែបងែចកជែផនក នងករផល សបតរនវបណត រទពយសកមម គជេរឿងធមម េនេពលមនករេកើនេឡើងខល ងនវ នភយឥណទន (ឬេនេពលែដលករេកើនេឡើងខល ងេនះ រតវបនធល កចះមកវញ ) េហើយដេចនះរទពយសកមមផល សបតរព 12 ែខេទ ECL េពញមយជវត ឬផទយេទវញ បែនតក ចេកើតេឡើងកនងផលបរតបនត េដើមបវនចឆយេទេលើមល ឋ នដចគន ៃន12 ែខ ឬECL េពញ

មយជវត បែនតចនន ECL មនករផល សបតរពេរពះ នភយឥណទនរបសផលបរតមន លកខណៈខសគន ។

(iv) គរ នងករសនមតែដលបនេរបើ ធនគរេរបើគរ នងករសនមតេផ ងៗគន កនងករ សតៃមលសមរសបៃនរទពយសកមមហរញញវតថកដចជកនងករបន ម ន ECL ។ ករវនចឆយរតវបនអនវតតកនងករកណតគរសមរសបបផតសរមបរបេភទរទពយនមយៗ កដចជសរមបកណតករសនមតែដលបនេរបើេនកនងគរទងេនះ រមទងករសនមតែដលទកទងនងក ត ជរញ ៃន នភយឥណទន។

5.2 ករបន ម ន

ករសនមតសខនៗទកទងនងអនគតនងរបភពគនលះេផ ងេទៀតៃនករបន ម ន េលើភពមនចបស ស រតមកលបរចឆទៃនរបយករណ ែដលមន នភយគរឱយកតសមគ ល កនងករេធវើឲយករែកែរបជ រវនតេលើ តៃមលេយងរទពយសកមមនងរទពយអកមមកនងឆន ហរញញវតថបនទ បរតវបនពពណនដចខងេរកម៖ ធនគរែផអកេលើករសនមតនងករបន ម នរបសខលនេលើប ែមរតែដលមនរ ប នេពលេរៀបចរបយករណហរញញវតថ។ កលៈេទសៈេកើតេឡើង នងករសនមតអពករវវតតនេពលអនគត។ កបែនត របសនេបើមនករែរបរបល ប ត លព ថ នភពទផ រឬកលៈេទសៈ មយេលើសពកររគបរគងរបសធនគរ។ បែរមបរមលទងេនះ នងឆលះបញច ងកនងករបន ម នេនេពលែដលេកើតេឡើង។



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5. ករវនចឆយ ករបន ម ន គណេនយយសខនៗ (តពទពរមន)

5.2 ករបន ម ន (តពទពរមន) (i) ពនធ

ពនធរតវបនគណនែផអកេលើមល ឋ នៃនចបបនងបទបបញញតតសដពពនធ រ នងករបករ យ បចចបបនន។ េទះបយង កតបទបបញញតតទងេនះ ចមនករែរបរបល មអឡងេពល មយ េហើយករសេរមចចងេរកយៃនករច យពនធ នងរតវេធវើេឡើងបនទ បពមនកររតតពនតយេ យអគគនយក ឋ នពនធ រ (“GDT”)។ លខតរបកសពនធរបសធនគររតវសថតេរកមកររតតពនតយ មកលកណតេ យ GDT។ េ យ រករអនវតតចបបពនធនងបទបបញញតតចេពះរបតបតតករជេរចើនរបេភទ ងយនងមនករបករ យខសៗគន បរមណែដលបន យករណេនកនងរបយករណហរញញវតថ ចរតវបនផល សបតរេនេពលេរកយ មករសេរចចងេរកយេ យ GDT ។

(ii) ករសេរមចនវ បរមណ នងករ សែវងេលើទដឋភពនេពលអនគតពកពនធ សរមបរបេភទផលតផលឬទផ រនមយៗ នងករកណតពតមនេឆព ះេទមខពកពនធនងទដឋភពនមយៗ៖ េនេពល សែវង ECL ធនគរេរបើរបសពតមនេឆព ះេទមខ េ យសមេហតផលនង ចទកចតតបន ែដលែផអកេលើករសនមត េលើបែរមបរមលេលើក ត េសដឋកចចេផ ងៗនេពលអនគត នងថេតើក ត ទងេនះនងមនឥទធពលេលើគន យងដចេមតច។ កណតសមគ ល 3 នង ផតលនវពតមនលមអតបែនថមេទៀតអពករបន ម នេលើពតមនេឆព ះេទមខ ។

(iii) ភវនយភពេលើឥណទនខច (PD) PD គជធតមយដសខនកនងករ សែវង ECL ។ PD គជករបនរបមណៃនភវនយភពេលើករខតបងកនងអឡងេពលេផតកមយ ករគណនរតវបនរមបញច លទនននយៃនបទពេ ធនពមនមក ករសនមត នងកររពងទកៃនលកខខណឌ នេពលអនគត។ កណតសមគ ល 3 នងផតលនវពតមនលមអតបែនថមេទៀតរមមនទង ករវភគអពបែរមបរមលរបស ECL ែដលបន យករណេនះេទនងករផល សបតរ PD ែដលប ត លមកពករផល សបតរៃនក ត េសដឋកចច។

(iv) ករខតបងេលើឥណទនខច (LGD) LGD គជករបន ម នមយេលើករខតបងរបសឥណទនខច។ ែផអកេលើភពខសគន រ ង លហរ ចរបករតវទទលបន មកចចសនយ នង ចរបកែដលមច សបណលរពងនងទទលបន ែដលកនងេនះគតបញច លទងលហរ ចរបកនងបនពវតថបញច នងឧបករណបរងងឥណទនដៃទ។ កណតសមគ ល 3 នងផតលនវពតមនលមអតបែនថមេទៀតរមមន ករវភគអពបែរមបរមលរបស ECL ែដលបន យករណេនះ េទនងករផល សបតរ LGD ែដល ប ត លមកពករផល សបតរៃនក ត េសដឋកចច។�

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6. ចរបកកនងៃដ នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល(កណត

សមគ ល 2.3)


ដ ល រ េមរក 18,691 76,166 343,319 1,379,456

របកេរៀល� 10 41 188 755

18,701 76,207 343,507 1,380,211

សរមបេគលបណងៃនរបយករណលហរ ចរបក ចរបកកនងៃដនង ចរបកសមមល មនដចជ៖

នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018 ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល



ចរបកកនងៃដ 18,701 76,207 343,507 1,380,211

សមតលយេនធនគរជតៃនកមពជ 122,502 499,196 100,517 403,877

សមតលយេនធនគរដៃទ 1,079,294 4,398,123 284,169 1,141,791

1,220,497 4,973,526 728,193 2,925,879

7. សមតលយេនធនគរជតៃនកមពជ�

គណេនយយេនះ ត ងឲយគណនចរនត េនធនគរជតៃនកមពជ ជដ ល រ េមរក។�

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8. សមតលយេនធនគរដៃទ - សទធ នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល(កណតសមគ ល

2.3)



ធនគរេម គ អនេធើេណសនណល ខមេមើសល ែបង ខអលធឌ ខ ភនេពញ 220,245 897,498 279,948 1,124,831

ធនគរ េមយែបង (កមពជ) ភអលស ខភនេពញ 881 3,590 937 3,765

ធនគរ េអសល ភអលស 51,207 208,669 - -

ធនគរ ក ឌយ ភអលស 806,961 3,288,366 3,284 13,195

1,079,294 4,398,123 284,169 1,141,791

ដក ECLេលើសមតលយេនធនគរ ដៃទ (18,472) (75,273) (202) (812)

1,060,822 4,322,850 283,967 1,140,979

សមតលយទងេនះគជគណនចរនត ជរបកេរៀលនងដ ល រ េមរកែដលទទលបនអរ កររបកចបព 0% េទ 0.2% ។

9. ឥណទន នងបេររបទន - សទធ នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018 ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល (កណតសមគ ល

2.3)(កណតសមគ ល

2.3) (ករ យករណេឡើងវញ-កណត

សមគ ល 3)ឥណទនអនកេរបើរបស

ឥណទនេគហ ឋ ន 68,379,140 278,644,996 21,049,014 84,574,938

ឥណទនមនកលកណត 2,421,771 9,868,716 447,763 1,799,111

សរបឥណទន នងបេររបទន - ដល 70,800,911 288,513,712 21,496,777 86,374,049

កៃរមដេណើ រករផតលឥណទន ពទនរលស (434,260) (1,769,610) (213,571) (858,128)

តៃមលេយង 70,366,651 286,744,102 21,283,206 85,515,921

សវធនធនសរមបករខតបង ឥណទនែដលរពងទក (7,970) (32,477) (796) (3,198)

សរបឥណទន នងបេររបទន - សទធ 70,358,681 286,711,625 21,282,410 85,512,723



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9. ឥណទន នងបេររបទន - សទធ (តពទពរមន) សវធនធនសរមបករខតបងឥណទនែដលរពងទកេលើឥណទន នងបេររបទន៖

នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018




ដ កកលទ 1� 7,970 32,477 796 3,198 ដ កកលទ 2 - - - -ដ កកលទ 3 - - - -

សរប 7,970 32,477 796 3,198

ករវភគបែនថមៃនឥណទន នងបេររបទនេទអតថជនមនដចខងេរកម៖ (i) ច តថន ករបសឥណទន ដល





ដ កកលទ 1 70,800,911 288,513,712 21,496,777 86,374,049 ដ កកលទ 2 - - - -ដ កកលទ 3 - - - -

សរប 70,800,911 288,513,712 21,496,777 86,374,049

(ii) សេ េទ កណតសមគ ល 28.2 ករវភគេលើ នភយឥណទៃនគណភពឥណទន។

(iii) សេ េទ កណតសមគ ល 28.2 ករវភគ ម កលកណត របេភទ ជវកមម របយបណណ រទពយបញច ន សន ន ន ទនកទនង នងទហ នភយ។

(iv) វភគ មអរ កររបក (របចឆន )៖ 2019 2018

អរ កររបករបចឆន 7.5%-9% 8%-9%

10. របកតមកល មចបប

រសប មរបកសេលខ ធ7-01-136 រប.ក ចះៃថងទ15 ែខត ឆន 2001 ធនគរតរមវេ យតមកលរបកធនេលើេដើមទន េសមើនង 10% ៃនេដើមទនចះបញជ េនឯធនគរជតៃនកមពជ ។

របកបេញញើេនះ មនរតវបនេរបើរបសសរមបរបតបតតកររបចៃថងរបសធនគរេទ េហើយ ចដកមកវញបន េនេពលធនគរបញច បរបតបតតករ ជវកមម េនកនងរពះ ជ ចរកកមពជ ។ របកតមកល មចបប ទទលបនកររបកកនងអរ ចេនល ះព 0.54% េទ 0.72% កនងមយឆន (2018៖ ចេនល ះព 0.46% េទ 0.62% កនងមយឆន )។

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11. រទពយសកមមេផ ងៗ នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018

ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល (កណតសមគ ល

2.3)


( មករ យករណ រេឡើងវញ -កណតសមគ ល 3)

របកកក 19,800 80,685 15,300 61,475 ច យបងមន - - 4,478 17,993 រទពយសកមមេផ ងៗ 2,345 9,555 7,557 30,364

22,145 90,240 27,335 109,832

12. សហវែវរ

សហវែវរកពយទរ សហវែវរកពងដេឡើង សរប

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

2019

តៃមលេដើម

នៃថងទ1 ែខ មក ឆន 2019 430,971 - 430,971 ករទញបែនថម 53,945 165,137 219,082

នៃថងទ 31 ែខ ធន ឆន 2019 484,916 165,137 650,053 រលសបងគរ នៃថងទ 1 ែខ មក ឆន 2019 200,823 - 200,823 រលសកនងករយបរេចឆទ 91,422 - 91,422

នៃថងទ 31 ែខ ធន ឆន 2019 292,245 - 292,245 តៃមលេយងគណេនយយ

នៃថងទ 31 ែខ ធន ឆន 2019 192,671 165,137 357,808

សមមលពនេរៀល (កណតសមគ ល 2.3) 785,134 672,934 1,458,068



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12. សហវែវរ (តពទពរមន)

កពយទរសហវែវរ សហវែវរកពងដេឡើង សរប

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

2018


នៃថងទ 1 ែខ មក ឆន 2018 421,558 - 421,558 ករទញបែនថម 9,413 - 9,413

នៃថងទ 31 ែខ ធន ឆន 2018 430,971 - 430,971 រលសបងគរ នៃថងទ 1 ែខ មក ឆន 2018 114,842 - 114,842 រលសកនងករយបរេចឆទ 85,981 - 85,981

នៃថងទ 31 ែខ ធន ឆន 2018 200,823 - 200,823 តៃមលេយងគណេនយយ

នៃថងទ 31 ែខ ធន ឆន 2018 230,148 - 230,148

សមមលពនេរៀល (កណតសមគ ល 2.3) 924,735 - 924,735



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13. រទពយ នងបរកខ រ

ករជសជលែក

លអ

េរគ ងសងហ រមនង

េរគ ងបពក បរកខ រ បរកខ រពតមនវទយ យនយនត សរប

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

2019


នៃថងទ1 ែខមក ឆន 2019 811,626 49,067 173,555 43,884 216,571 1,294,703 ករទញបែនថម 5,169 - 19,650 16,149 - 40,968 ករលបេចល - - (4,450) - - (4,450)

នៃថងទ31 ែខធន ឆន 2019 816,795 49,067 188,755 60,033 216,571 1,331,221 រលសបងគរ នៃថងទ1 ែខមក ឆន 2019 384,616 26,283 82,630 22,157 101,024 616,710 រលសកនងករយបរេចឆទ 162,841 9,564 35,477 10,057 43,296 261,235 ករលបេចល - - (2,886) - - (2,886)

នៃថងទ31 ែខធន ឆន 2019 547,457 35,847 115,221 32,214 144,320 875,059

តៃមលេយងគណេនយយ

នៃថងទ31 ែខធន ឆន 2019 269,338 13,220 73,534 27,819 72,251 456,162

សមមលពនេរៀល (កណតសមគ ល 2.3) 1,097,552 53,872 299,651 113,362 294,423 1,858,860



67

13. រទពយ នងបរកខ រ (តពទពរមន)

ករជសជលែកលអ

េរគ ងសងហ រមនង

េរគ ងបពក បរកខ រ បរកខ រពតមនវទយ យនយនត សរប


2018


នៃថងទ1 ែខមក ឆន 2018 811,626 49,067 170,661 42,134 216,571 1,290,059 ករទញបែនថម - - 7,180 1,750 - 8,930 ករលបេចល - - (4,286) - - (4,286)

នៃថងទ31 ែខធន ឆន 2018 811,626 49,067 173,555 43,884 216,571 1,294,703

រលសបងគរ នៃថងទ1 ែខមក ឆន 2018 222,176 16,719 50,269 13,603 57,728 360,495 រលសកនងករយបរេចឆទ 162,440 9,564 34,207 8,554 43,296 258,061 ករលបេចល - - (1,846) - - (1,846)

នៃថងទ31 ែខធន ឆន 2018 384,616 26,283 82,630 22,157 101,024 616,710

តៃមលេយងគណេនយយ

នៃថងទ31 ែខធន ឆន 2018 427,010 22,784 90,925 21,727 115,547 677,993

សមមលពនេរៀល (កណតសមគ ល 2.3) 1,715,726 91,546 365,337 87,299 464,268 2,724,176



68

14. ភតសនយ

សទធេរបើរបសជរទពយសកមម ធនគរ បនចះកចចរពមេរព ងភតសនយ កនងករជល គរករយលយ េដើមបេរបើរបសេលើរបតបតតកររបសខលន ែដលមនរយៈកល 6ឆន ។ ធនគរមនកតពវកចចេលើភតសនយេនះ រតវបនធនេ យបណណ កមមសទធរបសមច សរទពយសកមមេនះ។

ធនគរបនជលមសន រពនចនន 2 ែដលមនរយៈកលជល េលើសព 12 ែខ កបែនត រតវបនចតទកជ រទពយសកមមមនតៃមលទប។ ដេចនះ ធនគរបនអនវតត ករេលើកែលងទទល គ លភតសនយ សរមបរទពយសកមមរយៈកលខល នងមនតៃមលទប ទងេនះ។ ច យករជល េលើរទពយសកមមតៃមលទប រតវបនទទល

គ លកនងគណេនយយច យរបតបតតករេផ ងៗ (កណតសមគ ល 23) ។

បងហ ញខងេរកម គជតៃមលេយងៃន សទធេរបើរបសរទពយសកមម ែដលបនទទល គ ល នងករែរបរបលេនកនងករយបរេចឆទ៖

2019 2018


(កណតសមគ ល

2.3)


2.3)

( មករ យករណ រេឡើងវញ -

កណតសមគ ល 3)តៃមលេដើម

នៃថងទ 1 ែខ មក 593,554 2,384,900 593,554 2,396,177 លេមអ ងពករែរបសរមលរបយបណណ - 33,833 - (11,277)

នៃថងទ 31 ែខ ធន 593,554 2,418,733 593,554 2,384,900

រលសបងគរ នៃថងទ 1 ែខ មក 280,290 1,126,205 181,364 732,166 រលសកនងករយបរេចឆទ 98,926 400,848 98,926 400,156 លេមអ ងពករែរបសរមលរបយបណណ - 18,253 - (6,117)

នៃថងទ 31 ែខ ធន 379,216 1,545,306 280,290 1,126,205 214,338 873,427 313,264 1,258,695



69

14. ភតសនយ (តពទពរមន) រទពយអកមមភតសនយ

2019 2018



2.3)


2.3)

( មករ យករណ រេឡើងវញ -កណតសមគ ល 3)

នៃថងទ 1 ែខ មក 352,231 1,415,264 452,386 1,826,283 កររបកបងគរ 14,721 59,648 19,845 80,272

ចរបកទទត (120,000) (486,240) (120,000) (485,400)លេមអ ងពករបតររបយបណណ - 17,657 - (5,891)

នៃថងទ 31 ែខ ធន 246,952 1,006,329 352,231 1,415,264

ែផនកចរនត នងអចរនត

ែផនកចរនត 110,666 450,964 105,279 423,011 ែផនកអចរនត 136,286 555,365 246,952 992,253 246,952 1,006,329 352,231 1,415,264

ងខងេរកមេនះ បងហ ញពច យទទល គ លកនងរបយករណចេណញ ឬខត៖

2019 2018



2.3)


2.3)

( មករ យករណ រេឡើងវញ -

កណតសមគ ល 3)

ច យរលសេលើសទធេរបើរបសរទពយសកមម 98,926 400,848

98,926 400,156 ច យេលើភតសនយតៃមលទប

(កណតសមគ ល 23) 3,786 15,341 3,655 14,785កររបកេលើរទពយអកមមភតសនយ

(កណតសមគ ល 23) 14,721 59,649

19,845 80,273

ច យភតសនយសរប 117,433 475,838 122,426 495,214



70

15. ពនធេលើរបកចេណញ (i) បណលពនធេលើរបកចេណញ

2019 2018



2.3)


2.3)

នៃថងទ1 ែខមក 47,705 191,679 2,284 9,221ពនធេលើរបកចេណញ 621,526 2,518,423 64,760 261,954

ពនធេលើរបកចេណញែដលបនបង (87,164) (353,189) (19,339) (78,226)

លេមអ ងពករែរបសរមលរបយបណណ - 15,010 - (1,270)

នៃថងទ 31 ែខ ធន 582,067 2,371,923 47,705 191,679

(ii) ច យពនធេលើរបកចេណញ សរមបករយបរេចឆទែដលបន

បញច បៃថងទ 31 ែខ ធន ឆន 2019សរមបករយបរេចឆទែដលបនបញច ប

ៃថងទ 31 ែខ ធន ឆន 2018ដ ល រ េមរក សមមលពនេរៀល ដ ល រ េមរក សមមលពនេរៀល


2.3)


2.3)

(ករ យករណេឡើងវញ-កណត

សមគ ល 3)

ពនធេលើរបកចេណញ 621,526 2,518,423 64,760 261,954 ពនធពនយរ (114,000) (461,928) - -

ច យពនធេលើរបកចេណញ 507,526 2,056,495 64,760 261,954

អនេ មេទ មចបប រេពើពនធៃនរពះ ជ ចរកកមពជ ធនគរមនកតពវកចចបងពនធេលើរបក ចេណញេ យគណន មអរ 20% ៃនរបកចេណញជបពនធរបសនេបើ មនទបជងពនធអបបបរម ែដលគណន មអរ 1% ៃនរបកចណលសរប េ យយកចននែដលធជងេគ ។



71

15. ពនធេលើរបកចេណញ (តពទពរមន)

(ii) ច យពនធេលើរបកចេណញ (តពទពរមន) ករេផទ ងផទ តពនធេលើរបកចេណញ ែដលបនគណន មអរ ពនធ20%ជផលវករេទនងច យពនធេលើ របកចេណញែដលបងហ ញកនងរបយករណចេណញ ឬខត មនដចខងេរកម៖

សរមបករយបរេចឆទែដលបនបញច បៃថងទ 31 ែខ ធន ឆន 2019




2.3)


2.3)


សមគ ល 3)

របកចេណញមនដកពនធ 2,750,607 11,145,461 102,686 415,364

ពនធេលើរបកចេណញែផអក ម

អរ ពនធជផលវករ 20% 550,121 2,229,090 20,537 83,073ច យមន ចកតកងបន 6,403 25,945 21,164 85,608ពនធខត ែដល ចកតកងបន - - (4,600) (18,607)ពនធពនយរែដលមនបនទទល

គ លពឆន មន (48,998) (198,540) 27,659 111,880

ច យពនធេលើរបកចេណញ 507,526 2,056,495 64,760 261,954

(iii) រទពយសកមមេលើពនធពនយរ ភពខសគន បេ ត ះ សនន ែដលបនទទល គ លកនងករយបរេចឆទ ែដលបងកឲយមនពនធពនយរជរទពយសកមម មនដចខងេរកម៖




ពនធពនយរជរទពយសកមម ភតសនយ ម CIFRS 16 6,523 26,581 - - ECL ម CIFRS 9 5,288 21,549 - - សវធនធនសរមបអតតភព

ករងរបសបគគលក 6,381 26,003 - - កៃរមដេណើ ករផតលឥណទន

ែដលពទនរលស 86,852 353,922 - - េផ ងៗ 11,083 45,163 - -ពនធពនយរជរទពយអកមម

រទពយ នងបរកខ រ (2,127) (8,668) - -

រទពយសកមមេលើពនធពនយរ - សទធ 114,000 464,550 - -



72

16 បណលេផ ងៗ នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018



2.3)


2.3)


សមគ ល 3)

ច យបងគរ 133,537 544,163 155,196 623,578 សវធនធនេលើអតតភពករងរ 31,902 130,001 54,020 217,052 របកេបៀវត ររតវបង 11,026 44,931 6,694 26,896 សវធនធនេលើធត េរក ង

តលយករ - - 13 52 ពនធកតទករតវបង 1,970 8,028 8,350 33,550 បណលេផ ងៗ 15,889 64,748 366,197 1,471,380

194,324 791,871 590,470 2,372,508

សវធនធនេលើរបកអតតភពករងរ រតវបនេធវើេឡើងរសប មរបកសេលខ 443 េចញេ យរកសងករងរ នងបណត ះប ត លវជជ ជវៈ េនៃថងទ21 ែខកញញ ឆន 2018 ។ េរកយមក របកសេនះ រតវបនែកែរប មេសចកតែណនេលខ 042/19 ចះៃថងទ 22 ែខ មន ឆន 2019 ែដលតរមវឲយនេយជកទងអស (េរកពវសយ កតេដ នងែសបកេជើង) រតវទទតសណងអតតភពករងរដលនេយជតរបសដចខងេរកម៖

• ចននេសមើនង 3 ៃថង ែដលនងេបើកជនេនែខមថន ។ • ចននេសមើនង 3 ៃថង ែដលនងេបើកជនេនែខធន ។

របករលកអតតភពករងរ មនរតវេលើសពចននអតបរមេសមើនង 6 ែខៃនរបក េបៀវត រសទធជមធយមរបសនេយជតនមយៗេឡើយ។ នេយជតពមនសទធទទលបនរបករលកអតតភពករងរេនសលែដលមនទនបនទទតេនះេទ របសនេបើបគគលេនះ ែលងពករងរ ។

បែរមបរមលៃនសវធនធនេលើរបករលកអតតភពករងរ មនដចខងេរកម៖ 2019 2018


2.3) (កណតសមគ ល

2.3)នៃថងទ 1 ែខ មក 54,020 217,052 - -(ករតតរ បរញច ស) ទទល គ លកនង របយករណចេណញ ឬខត (22,118) (89,622) 54,020 218,511 លេមអ ងពករែរបសរមលរបយបណណ - 2,571 - (1,459)

នៃថងទ 31 ែខ ធន 31,902 130,001 54,020 217,052



73

17. របកកមច

េនៃថងទ7 ែខវចឆក ឆន 2016 ធនគរបនចះកចចសនយខចរបកពភគទនកមន ក គេ ក វង េពរជ ែដលមនទករបកសរបចនន 15 នដ ល រ េមរក េហើយមនអរ កររបក 5.00% កនងមយឆន ។ របកកមចេនះ មនរយៈេពល 5 ឆន គតចបពៃថងទទលបនរបកកមចេលើកដបង ។ របកកមចេនះរតវបនទទតសងវញទងអស េនៃថងទ3 ែខេម ឆន 2019។

18. េដើមទន នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018



2.3) េដើមទនែដលបនចះបញជ េបះផ យ នង ទទតេពញេលញែដលភគហននមយៗ មនតៃមល 15,000 ដ ល រ េមរក 77,490,000 309,960,000 15,000,000 60,000,000

េនៃថងទ26 ែខមថន ឆន 2019 ធនគរបនទទល ជញ បណណជធនគរពណជជ ពធនគរជតៃនកមពជ នងបនបេងកើនេដើមទនព 15,000,000 ដ ល រ េមរក េទ 77,490,000 ដ ល រ េមរក។ ករេធវើវេ ធនកមមឯក

រផលវចបប ៃនករផល សបតរ ថ នភពរបសធនគរ រតវបន កជន ជញ ធរពកពនធនន នងបនបញច បទងរសងេនៃថងទ13 ែខកមភៈ ឆន 2020 ។ ពតមនលមអតអពករកនកបភគហនមនដចខងេរកម ៖


%

កនកប

ចនន

ៃនភគហន

ទករបកជ

ដ ល រ េមរក

%

កនកប

ចនន

ៃនភគហន

ទករបកជ

ដ ល រ េមរក

េ ក វង េពរជ 94.19% 4,866 72,990,000 70% 700 10,500,000េ ក វ េអៀវចង 5.81% 300 4,500,000 30% 300 4,500,000

100% 5,166 77,490,000 100% 1,000 15,000,000



74

19. ទនបរមង មបទបបញញតត ទនបរមង មបទបបញញតតរតវបនបេងកើតេឡើង ស បភពខសគន រ ង សវធនធន ម ECL ែដលកណតេ យ CIFRS នងសវធនធន មបទបបញញតតៃនរបកស េលខ B7-017-344 ចះៃថងទ 1 ែខធន ឆន 2017 របសធនគរជតៃនកមពជ នង ចរែណន េលខ B7-018-001 ស.រ.ច.ណ ចះៃថងទ16 ែខកមភៈ ឆន 2018 សតពករអនវតតរបកសសតពច តថន ក នភយឥណទន នងសវធនធនេលើអមែភរមន។ រសប មរបករេលខ 73 ៃនរបកសេនះ រគះ ថ នរតវេរប បេធៀបរ ង ករមតសវធនធនគណន មបញញតតៃនរបករ 49 ដល 71 នងករមតសវធនធន មបទបបញញតត គណន មរបករ 72 េហើយរតវកតរ ដចខងេរកម៖ (i) កនងករណករមតសវធនធនែដលគណន មបទបបញញតត ទបជងករមតសវធនធនែដលគណន ម

CIFRS 9 រគះ ថ នរតវកតរ សវធនធន ែដលគណន ម CIFRS 9 ។ (ii) កនងករណករមតសវធនធនែដលគណន មបទបបញញតត ខពសជងករមតសវធនធនែដលគណន ម

CIFRS 9 រគះ ថ នរតវកតរ សវធនធនែដលគណន ម CIFRSs េហើយរតវេផទរចននខសគន ពគណនរបកចេណញរក ទកឬខតបងគរេទកនងគណន ទនបរមង មបទបបញញតត កនងខទងមលនធមច សភគទនកៃនរបយករណ ថ នភពហរញញវតថ។�

របកសសតពសវធនធន មបទបបញញតត តរមវេ យេ យធនគរ នងរគះ ថ នហរញញវតថ េធវើច តថន ក

ឥណទនជ 5 ថន ក នង េធវើសវធនធនទេទ នងជក ក េ យែផអក មច តថន កឥណទនដចខង

េរកម៖

ច តថន ក ចននែថងែដលហសកលកណតសង អរ សវធនធន

សតង រ ចបព ០ ដល 14 ៃថង (ឥណទនរយៈេពលខល)

ចបព ០ ដល 29 ៃថង (ឥណទនរយៈេពលែវង) 1%

ឃល េមើល ចបព 15 ដល 3០ ៃថង (ឥណទនរយៈេពលខល)

ចបព 3០ ដល 89 ៃថង (ឥណទនរយៈេពលែវង) 3%

េរកមសតង រ ចបព 31 ដល 6០ ៃថង (ឥណទនរយៈេពលខល)


សង យ ចបព 61 ដល 9០ ៃថង (ឥណទនរយៈេពលខល)


បតបង េលើសព 91 ៃថង (ឥណទនរយៈេពលខល)

េលើសព 36០ ៃថង (ឥណទនរយៈេពលែវង) 100%

បែរមបរមលេលើទនបរមង មបទបបញញតតមនដចខងេរកម៖� 2019 2018



2.3)

សមតលយនៃថងទ1 ែខមក 221,850 895,644 223,730 903,198 េផទរេទកនង (ដកព) ទនបរមង មបទបបញញតត 480,304 1,957,239 (1,880) (7,554)

សមតលយនៃថងទ31 ែខធន 702,154 2,852,883 221,850 895,644

Sith_Socheata

Rectangle

Sith_Socheata

Rectangle



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20. ចណលពកររបក

សរមបករយបរេចឆទែដលបនបញច ប

ៃថងទ 31 ែខ ធន ឆន 2019សរមបករយបរេចឆទែដលបនបញច ប




(ករ យករណ រេឡើងវញ- កណត

សមគ ល 3)

ចណលពកររបក

ឥណទន នងបេររបទន 4,415,457 17,891,432 2,047,223 8,281,017 របកបេញញើ នងរបកតមកលេន

ធនគរដៃទ 22,363 90,615 4,146 16,771

4,437,820 17,982,047 2,051,369 8,297,788

ច យពកររបក កមច 106,056 429,739 469,041 1,897,271 រទពយអកមមភតសនយ 14,721 59,649 19,845 80,273

120,777 489,388 488,886 1,977,544

ចណលពកររបក - សទធ 4,317,043 17,492,659 1,562,483 6,320,244

21. ចណលរបតបតតករេផ ងៗ






(ករ យករណ រេឡើងវញ- កណត

សមគ ល 3)

ចណលពករបតររបយបណណ សទធ 28,162 114,112 396 1,602 ចណលបនពករពនយ 22,617 91,644 9,256 37,440 ចណលេផ ងៗ 635 2,574 - -

51,414 208,330 9,652 39,042



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22. ច យេលើបគគលក






របកេបៀវត រ 643,135 2,605,983 543,585 2,198,801 អតថរបេយជនបគគលកេផ ងៗ 182,324 738,777 220,821 893,221

825,459 3,344,760 764,406 3,092,022

23. ច យរបតបតតករេផ ងៗ





2.3)


2.3)

(ករ យករណ រេឡើងវញ-

កណតសមគ ល 3)

កៃរមវជជ ជវៈ 54,507 220,862 33,908 137,158 ជញ បណណ នងសមជកភព 54,306 220,048 24,380 98,617

ករបងពនធេផ ងៗ 44,288 179,455 97,695 395,176 ករជសជល នងែកលមអ 39,631 160,585 33,807 136,749 របថបរ នងចះបញជ 33,891 137,326 338 1,367 ទកេភលើង 15,256 61,817 14,602 59,065 សនតសខ 15,083 61,116 15,576 63,005

រ នងករកម នត 13,850 56,120 7,092 28,687 មេធយបយេធវើដេណើ រ 10,814 43,818 11,628 47,035 ករផគតផគងសមភ រៈករយលយ 9,341 37,850 2,047 8,280 ករទនកទនង 6,966 28,226 6,889 27,866 ធន បរង 4,478 18,145 4,823 19,509 ករជលរទពយសកមមតៃមលទប 3,786 15,341 3,655 14,785ករផ ពវផ យពណជជកមម 726 2,942 424 1,715 ច យេផ ងៗ 8,456 34,265 7,598 30,735 315,379 1,277,916 264,462 1,069,749



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24. សវធនធនសរមប (កតរ បរញជ សៃន) ករខតបងឥណទនែដលរពងទក







សមតលយេនធនគរដៃទ 18,269 74,026 (75) (303) ឥណទន នងបេររបទនេទអតថជន 7,173 29,065 (2,200) (8,899) សនយេលើឥណទន (13) (53) (112) (453)

25,429 103,038 (2,387) (9,655)

25. សមតលយ នងរបតបតតករជមយសមពនធញត 25.1 សមតលយជមយមច សភគហន

ៃថងទ31 ែខធន ឆន 2019 ៃថងទ31 ែខធន ឆន 2018



2.3)

របកកមច (កណតសមគ ល 17) - - (8,300,000) (33,349,400)

25.2 របតបតតករសខនៗជមយមច សភគហន

2019 2018



2.3)


2.3)

ច យេលើករជលដ នង គរ 120,000 486,240 120,000 485,400 ច យកររបក 106,056 429,738 469,041 1,897,271 របកកមចបនទទល - - 4,800,000 19,416,000 របកកមចបនទទត 8,300,000 33,822,500 5,300,000 21,438,500

25.3 ភករសរមបបគគលកថន ករគបរគងសខនៗ

2019 2018



2.3)


2.3)

របកេបៀវត រ នងអតថរបេយជនេផ ងៗ (*) 563,079 2,281,596 457,988 1,852,561

(*) នៃថងទ31 ែខធន ឆន 2019 ធនគរមនសមជកអនករគបរគងសខនៗចនន 7 រប (2018៖ 5 រប)



78

26. កចចសនយ នងយថភព

26.1 កចចសនយឥណទន នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018



2.3)


2.3)

បរមណៃនរបកមចនងបេររបទនពទនបេញចញ - - 500,375 2,010,507

26.2 យថភពេលើពនធ េ យរបពនធពនធ រេនកមពជបនឆលងកតករផល សបតរជេរចើន ែដលជេហតេធវើេ យមនករ បករ យមនដចគន ផទយគន នង/ឬ មនករបករ យខសគន រ ង ជញ ធរពនធ រ នងយ ថ ធករ ។ ពនធ ចរតវបនពនតយ នងេសើបអេងកត ម នេ យរកម ជញ ធរែដលរតវបនផតលសទធេ យចបបកនងករ កពនយ កទណឌ កមម នងករគតកររបក ។ បញហ ទងេនះ ចបេងកើតឲយមន

នភយពនធេនកនងរពះ ជ ចរកកមពជមនលកខណៈធដជងេនរបេទសដៃទេទៀត ។ គណៈរគបរគងេជឿជកថករេធវើសវធនធនមនលកខណៈរគបរគនេ យែផអកេលើករបករ យ ៃននតកមមពនធ ។ កបែនត ជញ ធរជបពកពនធ ចនងមនបណករ យខសគន េហើយផល បះពល ចនងមនទហធ ។

27. ករវភគ យកលរទពយសកមម នងរទពយអកមម ងខងេរកមបនបងហ ញព ករវភគេលើរទពយសកមម នងរទពយអកមម មរយៈៃនកររពងទក

េលើកររបមលបនេលើរទពយសកមម ឫករទទតេលើរទពយអកមម េនកនងរយៈេពល 1ឆន ឫេលើសព 1ឆន គតពកលបរេចឆទៃនរបយករណសមតលយ៖



79

27. ករវភគ យកលរទពយសកមម នងរទពយអកមម (តពទពរមន) នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018

កនងរយៈេពលមយឆន េលើសពមយឆន សរប កនងរយៈេពលមយឆន េលើសពមយឆន សរប ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

រទពយសកមមហរញញវតថចរបកកនងៃដ 18,701 - 18,701 343,507 - 343,507

សមតលយេនធនគរជតៃនកមពជ 122,502 - 122,502 100,517 - 100,517 សមតលយេនធនគរជតដៃទ 1,060,822 - 1,060,822 283,967 - 283,967 ឥណទន នងបេររបទនេទអតថជន - ដល 1,700,207 69,100,704 70,800,911 1,639,894 19,856,883 21,496,777 កៃរមដេណើ រករផតលឥណទនពទនរលស (434,260) - (434,260) (213,571) - (213,571) រទពយសកមមេផ ងៗ 22,145 - 22,145 22,857 - 22,857

2,490,117 69,100,704 71,590,821 2,177,171 19,856,883 22,034,054

រទពយសកមមមនែមនហរញញវតថ របកតមកល មចបប - 7,750,000 7,750,000 - 750,000 750,000 រទពយ នងបរកខ រ - 1,331,221 1,331,221 - 1,294,703 1,294,703 សទធេលើករេរបើរបសរទពយសកមម - 593,554 593,554 - 593,554 593,554 សហវែវរ - 650,053 650,053 - 430,971 430,971 រទពយសកមមេលើពនធពនយរ - 114,000 114,000 - - - រទពយសកមមេផ ងៗ - - - 4,478 - 4,478

- 10,438,828 10,438,828 4,478 3,069,228 3,073,706 2,490,117 79,539,532 82,029,649 2,181,649 22,926,111 25,107,760

ដក៖ សវធនធនេលើករបតបងឥណទន (7,970) (796)

រលសបងគរេលើរទពយសកមមមនែមនហរញញវតថ (1,546,520) (1,097,823)

រទពយសកមមសរប 80,475,159 24,009,141



80

27. ករវភគ យកលរទពយសកមម នងរទពយអកមម (តពទពរមន)

នៃថងទ31 ែខធន ឆន 2019 នៃថងទ31 ែខធន ឆន 2018 កនងរយៈេពលមយឆន េលើសពមយឆន កនងរយៈេពលមយឆន េលើសពមយឆន កនងរយៈេពលមយឆន េលើសពមយឆន


រទពយអកមមហរញញវតថ កមច - - - - 8,300,000 8,300,000 រទពយអកមមភតសនយ 110,666 136,286 246,952 105,279 246,952 352,231 រទពយអកមមេផ ងៗ 181,328 - 181,328 575,426 - 575,426

291,994 136,286 428,280 680,705 8,546,952 9,227,657

រទពយអកមមមនែមនហរញញវតថ រទពយអកមមេផ ងៗ 12,996 - 12,996 15,044 - 15,044 ច យពនធេលើរបកចេណញ 582,067 - 582,067 47,705 - 47,705

595,063 - 595,063 62,749 - 62,749

រទពយអកមមសរប 887,057 136,286 1,023,343 743,454 8,546,952 9,290,406



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28. កររគបរគង នភយហរញញវតថ

ធនគររបឈមេទនង នភយេលើឧបករណហរញញវតថដចខងេរកម៖ នភយរបតបតតករ នភយឥណទន នភយទផ រ នភយ ចរបកងយរសល

កណតសមគ លេនះបងហ ញអពពតមន ចេពះ នភយនមយៗ ែដលធនគររតវរបឈមមខ រមទងេគលេ េគលនេយបយនងរបតបតតកររបសធនគរ សរមប សែវង នងរគបរគង នភយ នងកររគបរគងេដើមទនរបសធនគរផងែដរ។

មខងររគបរគង នភយនងរចនសមពនធអភបលកចច សកមមភពរបសធនគរ ងយនងបះពល នភយហរញញវតថរមមន៖ នភយឥណទន នភយទផ រ (រមមន នភយរបយបណណ នភយអរ កររបក នង នភយតៃមល) នង នភយ ចរបកងយរសល។ កររបថយនង នភយគជក ត េគលសរមប ជវកមមហរញញវតថ េហើយ នភយៃនរបតបតតករគជផលវបកែដលមន ចេជៀសផតពករេធវើជនញេនះ។

ធនគរមនេរបើឧបករណហរញញវតថនស នទ ដចជកចចសនយបតររបកបរេទស នងករផល សបតរអរកររបក េដើមបរគបរគង នភយរបសខលនេឡើយ។

េគលបណងចមបងរបសធនគរកនងកររគបរគង នភយ គរតវេគរព មបទបបញញតតរបសធនគរជតៃនកមពជ។ មយងវញេទៀត ធនគរបនទទល គ លព រៈសខនៃនករសេរមចបននវករអនវតតលៗអ ពអនតរជតេលើកររគបរគង នភយ។ រកមរបក ភបលបនបេងកើតគណៈ កមមករឥណទនេដើមបបេងកើតនវប ែមរតទលទ យ ែដល ចទទល នភយសរមបធនគរ នងរតតពនតយសកមមភពទង យ ែដលខសពប ែមរតទងេនះ។



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28. កររគបរគង នភយហរញញវតថ (តពទពរមន)

28.1 នភយរបតបតតករ នភយរបតបតតករ គជ នភយៃនករបតបងផទ ល ឬរបេយលែដលេកើតមនេឡើងពករខវះ

ខត ឬ ប ជយៃនដេណើ រករបគគលក បេចចកវទយ នងេហ ឋ រចនសមពនធ នងេកើតេឡើងពក ត ខងេរកមយចននេទៀត ែដលមនែមនជ នភយឥណទន នភយទផ រ នង នភយ ចរបកងយរសល ដចជ ក ត ែដលេកើតមនេឡើងពតរមវករចបប នងបទបញញតតេផ ងៗ នងសតង រែដលទទល គ លជទេទេនកនងសហរគស ជវកមម ។

នភយរបតបតតកររតវបនរគបរគង មរយៈដេណើ រកររគបរគង នភយ របតបតតករ ភពសមរសប េលើកររតតពនតយ នង យករណេលើសកមមភព ជវកមម មរយៈប ត អងគភពរតតពនតយ នងគរទេផ ងៗ ែដលឯក ជយេលើអងគភព ជវកមម េហើយនងកររតតពនតយពអនករគបរគងជនខពសរបសធនគរ ។ កររគបរគងេលើ នភយរបតបតតកររបសធនគរ តរមវឲយបេងកើតនវរចនសមពនធចបស ស ទងតនទនងេគលករណកររគបរគង ។ េគលករណ នងវធនកររតតពនតយៃផទកនងជេរចើនរតវបនអនវតត រមមនករបេងកើតអនកមនសទធចះហតថេលខ របពនធរតតពនតយយងហមតចត ករេរៀបចនវនតវធ នងឯក រស ងនន រពមទងករអនវតត មបទបបញញតត នងតរមវករ មចបបនន ។ នភយរបតបតតកររតវបនពនតយេឡើងវញ កនងរយៈេពលមយេ យសមរសបេដើមបរបកដថរបតបតតករទងេនះបនេឆលើយតបេទនង ចបបរបសធនគរេរកមកររតត ពនតយសវនករៃផទកនងរបសធនគរ។ លទធផលែដលេចញេ យសវនករៃផទកនងរតវបនរតតពនតយនងពភក ជមយនងថន កដកនរគបែផនក ជវកមមទងអស ែដលជបពកពនធ េហើយេរកយពកចចពភក រតវបនបញច ប េសចកតសេរមចចងេរកយនងរតវ កជនឲយគណកមមករសវនកមម នងអនកដកនជនខពសៃនធនគរ។

28.2 នភយឥណទន ធនគររតវរបឈមេទនង នភយឥណទន ែដល នភយេនះេកើតេឡើងេនេពលែដលៃដគពណជជកមមខកខនមនបនបេពញកតពវកចចេលើករបងរបកេដើមចេពះឥណទន។ នភយឥណទន គជ នភយសខនបផតកនង ជវកមមរបសធនគរ។ ក ត ចមបងែដលនឲយមន

នភយឥណទនេកើតេចញ មរយៈករផតលឥណទនដលអតថជន។ ឧបករណហរញញវតថេរកខទង ងតលយករកមន នភយឥណទនែដរ ដចជកចចសនយឥណទនជេដើម។ ករផតលកមចរតវបនែណនេ យេគលករណឥណទនរបសធនគរ េដើមបរបកដថលកខខណឌ ៃនករឲយខចរតវបនអនវតត ឧទហរណ ឥណទនមនករសងរតឡបខពស េហើយ នភយឥណទនមនលកខខណឌ ទប។ េគលករណឥណទនែចងអព េគលករណផតលរបកកមច េគលករណេទេលើរទពយ កបញច នងដេណើ រករៃនករអនមតឥណទន េ យេគរពេទ មេគលករណរបសធនគរជតៃនកមពជ។



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28.2 នភយឥណទន (តពទពរមន) (ក) ករ សែវង នភយឥណទន

ធនគរ យតៃមលលទធភពៃនករខកខនសងរបសអនកខចមន កៗ េ យេរបើវធ រសត យតៃមលជពនទៃផទកនង។ គណៈកមម ករឥណទនរបសធនគរ ទទលខសរតវេលើេគលករណកណតករមត នភយ។ ករមត នភយរតវបនរតតពនតយ នងេធវើបចចបបននភពឲយបនេទៀងទត េហើយេនេពលែដលមនករែកែរបេទេលើចនច មយ (i) ករែកែរបេទេលើរយៈេពលរបសឥណទន នងលកខខណឌ ទង យែដលទកទងេទនងរយៈកលរបសឥណទន (ii) ករសងរតឡបមនភពមនេទៀងទត ឬមនេគរព មេគលករណ នង (iii) ពតមនមនចបសរបសអនកខច ឬរបតបតតកររបសអនកខច។

(ខ) កររគបរគងករមត នភយ នងេគលករណកតបនថយ នភយ ធនគរេធវើរបតបតតករ នងផដលឥណទន នងបេររបទនជនអតថជនជបគគល ឬសហរគសេនកនងរពះ ជ ចរកកមពជ ។ ធនគររគបរគងករមតឥណទន នងរតតពនតយកររបមលផដ នភយឥណទនេនេពលែដលរកេឃើញ ។ ធនគរជតៃនកមពជ បនកណតនយមនយ នភយធ ថជ នភយឥណទនទេទចេពះអនកទទលផលជឯកតតបគគលែដលេលើសព 10% ៃនមលនធផទ លសទធរបសធនគរ ។ េយង មលកខខណឌ ៃនរបកសេលខ ធ7-06-226 រប.ក របសធនគរជតៃនកមពជ ធនគរចបចរតវរក រគបេពលេវ នវអនបតអតបរមចនន 20% រ ង នភយ ឥណទនទេទរបសធនគរេធៀបនងអនកទទលផលឯកតតជន មយ នងមលនធផទ លសទធរបសធនគរ ។ នភយឥណទនធៗសរប មនរតវេលើសព 300% ៃនមលនធផទ លសទធរបសធនគរេទ ។ ធនគរេរបើរបសេគលករណ នងករអនវតតជេរចើន េដើមបកតបនថយ នភយឥណទន កនងេនះេគលករណែដលជទ ប គករ កធនជវតថបញច េលើឥណទន នងបេររបទនអតថជន ែដលជទេទ ធនគរអនវតតេគលករណែណនសដពករទទលយកបននវច តថន កជក កៃនវតថបញច ឬករកតបនថយ នភយឥណទន ។

របេភទៃនវតថបញច សខនៗេដើមប ធនឥណទន នងបេររបទនអតថជន មនដចជ៖

• វតថបញច េលើរទពយសមបតតសរមប ងទលេន (មនដធល អគរ នងរទពយសមបតត េផ ងៗ) នង

• បនទកេផ ងៗេលើរទពយសកមមកនង ជវកមម ដចជដធល នងអគរ • ចរបកសថតកនងទរមងជរបកតមកល។



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28.2 នភយឥណទន (តពទពរមន)

(គ) កររគបរគង នភយឥណទន ករអភវឌ ននងេសថរភពរបសធនគរកនងដេណើ រករៃនករ សែវង ម ECL។ ចនច

េនះ បបញច លទងដេណើ រករសរមប៖ ករអនមតដបង ពនតយេមើលសពលភព នង ករេធវើេតសតេទេលើគរែដលធនគរ

បនេរជើសេរ ើសយកមកេរបើរបស កណត នងសេងកតេទេលើករេកើនេឡើងខល ងេនកនង នភយឥណទន នង កបញច លនវពតមនែដលសតពករេមើលេទមខ “forward-looking”

ពនតយេមើលេលើអនេ មភព របសែផនក ជវកមម េ យេឆលើយតមេទនងករតៃនករបះពលែដលបនកណត េ យរមមន សហរគស នភយរបសរបេទស នង នភយេលើ ផលតផល។ ករ យករណេទៀងទតេទេលើករមត នភយរបសក តកនងរសកែដលផតលេទឥណទនរបសធនគរ ែដលរតវមនករពនតយឲយបនចបស

ស។ របយករណទងេនះក បបញច លទងករគណន ECL។ ករផតលេយបល ករែណន នងជនញវជជ ជវៈ េទកនែផនក ជវកមមេដើមបេលើក

សទយ ករអនវតតលអជងេគ េនកនងករដកនធនគរេទេលើកររគបរគង នភយ ឥណទន។


85


28.2 នភយឥណទន (តពទពរមន)

(ឃ) នភយឥណទនអតបរមមនេពលមនវតថបញច ឬករពរងងឥណទនេផ ងៗ

ករបះពលជអតបរមេទេលើ នភយឥណទនមនេពលសក េទេលើរទពយ កបញច ឬករពរងងឥណទនេផ ងៗ៖


ដ ល រ េមរក សមមល

ពនេរៀល

ដ ល រ េមរក សមមល

ពនេរៀល


រទពយសកមមហរញញវតថកនង ង

តលយករ

ចរបក 18,701 76,207 343,507 1,380,211សមតលយេនធនគរជត 122,502 499,196 100,517 403,877 សមតលយេនធនគរដៃទ 1,060,822 4,322,850 283,967 1,140,978 ឥណទននងបេររបទន-សទធ 70,358,681 286,711,625 21,282,410 85,512,724 រទពយសកមមេផ ងៗ 22,145 90,241 22,856 91,835

71,582,851 291,700,119 22,033,257 88,529,625

ធតេរក ងតលយករ

សនយឥណទន - - 500,375 2,010,507

នភយឥណទនសរប 71,582,851 291,700,119 22,533,632 90,540,132

(ង) ហនភយរបមលផ� កររបមលផតេកើតមនេឡើងេនេពលែដលសមភគមយរកម ែដលមនសកមមភព ជវកមម រសេដៀងគន ឬសថតេនតបនែតមយ ឬសថតកនងទរងែបបបទេសដឋកចចរសេដៀងគន ែដលករណទងេនះ ចនងេធវើឲយពកគតរងផលបះពលរសេដៀងគន េនេពលមនករផល សបតរេសដឋកចច នេយបយ ឬក ត េផ ងៗ។ ភពរបមលផតសេ ចនចរេសើបរបសធនគរេទេលើករដេណើ រកររបសធនគរែដលបះពលដល ថ បន ឬតបន។ ធនគរ ម ននវ នភយរបមលផតៃនសមភគេ យ ថ បន។ ករវភគេទេលើ នភយរបមលផតគតរតមករយបរេចឆទសរមបឥណទន នងបេររបទនមនបងហ ញដចខងេរកម៖


86


28.2 នភយឥណទន (តពទពរមន) (ង) ហនភយរបមលផ� (តពទពរមន)




មកលកណត

តចជង 1 ែខ 460,126 1,875,013 304,048 1,221,665 1 េទ 3 ែខ 222,515 906,749 252,521 1,014,629 3 េទ 12 ែខ 1,017,566 4,146,581 1,083,325 4,352,800 1 េទ 3 ឆន 2,656,548 10,825,433 3,107,823 12,487,233 3 េទ 5 ឆន 5,005,983 20,399,381 2,714,509 10,906,897 េលើសព 5ឆន 61,438,173 250,360,555 14,034,551 56,390,825

70,800,911 288,513,712 21,496,777 86,374,049

វតថបញច

មនវតថបញច 23,249,561 94,741,961 18,971,106 76,225,904 គម នវតថបញច 47,551,350 193,771,751 2,525,671 10,148,145

70,800,911 288,513,712 21,496,777 86,374,049

មរបភទឥណទន

េគហ ឋ ន 68,379,140 278,644,996 21,049,014 84,574,938 ឥណទនមនកល

កណត 2,421,771 9,868,716 447,763 1,799,111 70,800,911 288,513,712 21,496,777 86,374,049

មរបយបណណ

ដ ល រ េមរក 62,361,397 254,122,692 21,496,777 86,374,049 េរៀល 8,439,514 34,391,020 - -

70,800,911 288,513,712 21,496,777 86,374,049

មន សន ឋ ន

អន សនជន 50,501,044 205,791,754 - -ន សនជន 20,299,867 82,721,958 21,496,777 86,374,049

70,800,911 288,513,712 21,496,777 86,374,049

មទនកទនង

មនែមនសមពនធញត 70,800,911 288,513,712 21,496,777 86,374,049

ម នភយ

នភយធ 16,041,228 65,368,002 2,026,432 8,142,204 ពមន នភយធ 54,759,683 223,145,710 19,470,345 78,231,845

70,800,911 288,513,712 21,496,777 86,374,049

កររបមលផតេ យអរ កររបក (កនងមយឆន ) 7.5%-9% 8%-9%


87



នភយធ រតវបនផតលនយមនយ កនងេគលករណែណនរបសធនគរជតៃនកមពជ ថជសមតលយសរបៃនឥណទន នងបេររបទនែដលផតលដលអតថជនមន កៗ េលើសព 10% ៃនមលធនផទ លសទធរបសធនគរ។ នភយសេ េលើចននរបកខពសបផតរ ងសមតលយៃនឥណទន ឬទយជជទនែដលេនសល នងឥណទនឬករសនយែដលបនអនមត។

ថន ក 1 ថន ក 2 ថន ក 3 សរប

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក

2019

ចរបក នង ចរបកសមមល 18,701 - - 18,701

សមតលយេនធនគរជត 122,502 - - 122,502

សមតលយេនធនគរដៃទ 1,079,294 - - 1,079,294

ឥណទននងបេររបទនេទអតថជន

- ដល 70,800,911 - - 70,800,911

រទពយសកមមេផ ងៗ 22,145 - - 22,145

72,043,553 - - 72,043,553

ដក សវធនធន ម ECL

សមតលយេនធនគរដៃទ (18,472) - - (18,472)

ឥណទននងបេររបទនេទអតថជន (7,970) - - (7,970)

72,017,111 - - 72,017,111

ពនេរៀល(កណតសមគ ល 2.3) 293,469,728 - - 293,469,728

2018

ចរបកនង ចរបកសមមល 343,507 - - 343,507

សមតលយេនធនគរជត 100,517 - - 100,517

សមតលយេនធនគរដៃទ 284,169 - - 284,169

ឥណទននងបេររបទនេទអតថជន

- ដល 21,496,777 - - 21,496,777

រទពយសកមមេផ ងៗ 22,856 - - 22,856

22,247,826 - - 22,247,826

ដក សវធនធន ម ECL

សមតលយេនធនគរដៃទ (202) - - (202)

ឥណទននងបេររបទនេទអតថជន (796) - - (796)

22,246,828 - - 22,246,828

ពនេរៀល(កណតសមគ ល 2.3) 89,387,755 - - 89,387,755


88



ធនគរអនវតតវធ រសត 3 ថន ក េ យែផអកេលើបែរមបរមលគណភពឥណទន ងពៃថង កតរ ឥណទនដបងរបសខលន៖

សវធនធនេទេលើអមែភរមននងរតវបនគណនេ យែផអកេលើ វធ រសត 3 ថន កែដលឆលះបញជ ងករែរបរបលេទេលើគណភពឥណទនៃនឧបករណហរញញវតថ ងពៃថងទទល គ លដបង៖

(i) ថន ក 1 ៖ ECL 12 ែខ - ឥណទនមនទនចតទកថខច

សរមបឥណទនែដលមនមនបែរមបរមល នភយខល ង ងពៃថងកតរ ឥណទនដបង េហើយមនមនអមែភមនចប ងពេកើតមនដបង ECL េលើរពតតករណែដល ចបងកេ យមនករខកខនសងកនងរយៈេពល 12 ែខ រតវបនទទល គ ល។

(ii) ថន ក 2 ៖ ECL េលើ យកលទងមល- ឥណទនមនទនចតទកថខច

សរមបឥណទនែដលមនបែរមបរមល នភយខល ង ងពៃថងទទល គ លដបង ECL បែនតមនទនចតថជឥណទនខច ECL េលើ យកលទងមល រតវបនទទល គ ល។

(iii) ថន ក 3 ៖ ECL េលើ យកលទងមល - ឥណទនចតទកថខច

រទពយសកមមហរញញវតថ រតវបន យតៃមលថជឥណទនខច េនេពលែដលមនរពតតករណមយឬេរចើនមនករបះពលេទេលើករបនរបមណនវលហរ ចរបកនេពល អនគត។ សរមបរទពយសកមមហរញញវតថចតទកថខច ECLេលើ យកលទងមលរបសឥណទន រតវបនទទល គ ល ។

(iv) ករបញច លនវពតមន េ យវភគពរពតតករណខងមខ “forward looking”

ធនគរបនបញច លនវពតមនេ យវភគពរពតតករណខងមខ “forward looking” េទកនងករវភគថេតើ នភយឥណទនមនករេកើនេឡើងខល ង ងពៃថងទទល គ លដបង នងករ សែវង ម ECL។

ពតមនខងេរកេផ ងេទៀត ែដលបនយកមកពចរ រមមន ទននយេសដឋកចច នងករពយករណនន ែដលបនេបះផ យេ យ ថ បនរ ឋ ភបល នង ជញ ធររបយវតថេនកនងរបេទសែដលធនគរដេណើ រករ អងគករែដលមនរបេទសេរចើនចលរមដចជ មលនធអនតរជត នងអនកពយករណេនកនងវសយអបរនន ។

ធនគរ បនរកេឃើញនងកតរ ក ត សខនៗៃន នភយឥណទន នងករបតបង ឥណទន មរបេភទឧបករណហរញញវតថ មរយៈរបេទសនមយៗ េហើយេរបើទនននយពមនៗមកវភគ េដើមបែសវងរកករពកពនធគន រ ងបែរមបរមលមរកេសដឋកចច ជមយនង

នភយឥណទន នងករបតបងឥណទន។


89


28.2 នភយឥណទន (តពទពរមន) (ច) រទពយធានារបអស

កនងករយបរេចឆទេនះ ធនគរពមនករណរបអសរទពយបញច ែដលអតថជនបន កបនទកេទ។

28.3 នភយទផ រ

ធនគររបឈមនង នភយទផ រ ែដលជ នភយេធវើឲយតៃមលទផ របចចបបនន ឬលហរ ចរបកនអនគតរបសឧបករណហរញញវតថមនករែរបរបល េ យ រែតករែរបរបលតៃមលកនងទផ រ។ នភយទផ រេកើតេឡើងពបែរមបរមលៃនអរ កររបក របយបណណ នងផលតផលមលធន ែដលទងអសេនះរតវរបឈមនងបរមបរមលទផ រជក ក នងទេទ នងជបែរមបរមលកនងករមតអសថរភពៃនអរ ឬតៃមលទផ រដចជ អរ កររបក ករពនយរឥណទន អរ បដររបយបណណ នងតៃមលមលធន។

ធនគរ មនេរបើរបសឧបករណហរញញវតថនស ន ដចជកចចសនយបតររបយបណណ នងកចចសនយេ ះដច រ កររបក េដើមបកតបនថយ នភយេនះេទ។

(i) នភយរបយបណណបរេទស របយបណណបរេទស គសេ េទេលើករែរបរបលអរ បដររបកែដលមនអេ យផលេលើ

ថ នភពករេ ះដររបយបណណបរេទស ែដលេកើតេឡើងពេពលមយេទេពលមយ ។ ធនគរបនរក នវេគលនេយបយមយ េ យមនបងកឲយមននវ ថ នភពករបដររបយបណណបរេទសេរចើនេនះេទ។ ករបដររបយបណណបរេទស ែដលេបើកចហររគបរបេភទ រតវបនរតតពនតយជមយនងតរមវកររបតបតតករ ករមតៃន ថ នភពទកមន នងករកណតនវករកតបនថយភពខតបង ។ នៃថងទ31 ែខធន ឆន 2019 សមតលយរទពយសកមមនងរទពយអកមម ែដលជរបយបណណេផ ងេទៀត េរកពដ ល រ េមរកមនមនផលបះពលអវេទ ។ ដចេនះករវភគរបយបណណបរេទសមនរតវបនបងហ ញេឡើយ។

(ii) នភយតៃមល ធនគរមនមន នភយតៃមលមលបរតេឡើយ េ យ រធនគរមនមនឬរក ទកករវ នេយគែដលចតថន កកនងរបយករណ ថ នភពហរញញវតថជករវនេយគសរមបលក ។


90


28.3 នភយទផ រ (តពទពរមន)

(iii) នភយអរ កររបក នភយអរ កររបក គសេ េលើករខតបងនវរបកចណលកររបកសទធេ យ រែត

ករែរបរបល ៃនករមតអរ កររបក នងករផល សបតរេនកនងសមសភពៃនរទពយសកមម នងរទពយអកមម ។ កររបឈមនង នភយអរ កររបកទកទងជចមបងកនងករផតលឥណទននងរបកបេញញើធនគរ ។ េ យ រែតភគេរចើនៃនរទពយសកមមហរញញវតថមនរយៈេពលខល នងអរ កររបក មនភពែរបរបល េទ មអរ ទផ រ ធនគរមនេរបើនស នទឧបករណហរញញវតថ េដើមបទប ក ត នភយែបបេនះេទ ។

28.4 នភយ ចរបកងយរសល

នភយ ចរបកងយរសលគ ជ នភយែដលធនគរមនមនលទធភពបេពញកតពវកចចសងរបក មកលកណតសងចេពះរទពយអកមមហរញញវតថរបសខលន ។ បែនថមពេលើករអនវតតនយងេពញេលញ មតរមវករៃន ចរបកងយរសល អនករគបរគងធនគរ បនរតតពនតយយងហមតចតេទេលើលហរទករបកចល នងលហរទករបកេចញេហើយ នងភពចេនល ះ ៃន យកល មរយៈរបយករណ មេពលកណត ។ ករែរបរបលៃនឥណទន នងរបកបេញញើរបស អតថជន រតវបនរតតពនតយ ម ន េហើយតរមវករ ចរបកងយរសល រតវបនេធវើករែកតរមវ េដើមបកណតឲយចបសនវរទពយសកមមជ ចរបកងយរសលបនឲយរគបរគន េដើមបបេពញករសនយ នងកតពវកចចហរញញវតថ នងេនេពលែដលដលកណតសង។

ងខងេរកម បងហ ញជនអព ករវភគៃនរទពយសកមម នងរទពយអកមមហរញញវតថរបសធនគរ មកលវ នត នងដ កកលទទតដចខងេរកម ៖



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28. កររគបរគង នភយហរញញវតថ (តពទពរមន) 28.4 នភយ ចរបកងយរសល (តពទពរមន)

ករវភគ មកលវ នៃនរទពយសកមម នងរទពយអកមមហរញញវតថ

រហតដល 1 ែខ > 1 – 3 ែខ > 3 – 12 ែខ > 1 – 3 ឆន > 3 – 5 ឆន េលើសព 5 ឆន

មនមនកលកណត សរប

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក


រទពយសកមមហរញញវតថ

ចរបកកនងៃដ - - - - - - 18,701 18,701 សមតលយេនធនគរជតៃនកមពជ - - - - - - 122,502 122,502 សមតលយេនធនគរដៃទ - - - - - - 1,060,822 1,060,822 ឥណទន នងបេររបទនេទអតថជន 460,126 222,515 1,017,566 2,656,548 5,005,983 61,438,173 (7,970) 70,792,941 កៃរមដេណើ រករផតលឥណទនពទនរលស - - - - - - (434,260) (434,260) រទពយសកមមេផ ងៗ - - - - - - 22,145 22,145

460,126 222,515 1,017,566 2,656,548 5,005,983 61,438,173 781,940 71,582,851

រទពយអកមមហរញញវតថ រទពយអកមមភតសនយ 9,013 18,138 83,515 136,286 - - - 246,952 រទពយអកមមេផ ងៗ - - - - - - 181,328 181,328

9,013 18,138 83,515 136,286 - - 181,328 428,280

គមល ត មកលវ នត 451,113 204,377 934,051 2,520,262 5,005,983 61,438,173 600,612 71,154,571

សមមលពនេរៀល (កណតសមគ ល 2.3) 1,838,287 832,835 3,806,259 10,270,068 20,399,380 250,360,555 2,447,494 289,954,878



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28.4 នភយ ចរបកងយរសល (តពទពរមន)

រហតដល 1 ែខ > 1 – 3 ែខ > 3 – 12 ែខ > 1 – 3 ឆន > 3 – 5 ឆន េលើសព 5 ឆន

មនមនកលកណត� តៃមលេយង

ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក ដ ល រ េមរក


រទពយសកមមហរញញវតថ

ចរបកកនងៃដ - - - - - - 343,507 343,507 សមតលយេនធនគរជតៃនកមពជ - - - - - - 100,517 100,517 សមតលយេនធនគរដៃទ - - - - - - 283,967 283,967 ឥណទន នងបេររបទន 304,048 252,521 1,083,325 3,107,823 2,714,509 14,034,552 (796) 21,495,982 កៃរមដេណើ រករផតលឥណទនពទនរលស - - - - - - (213,571) (213,571) រទពយសកមមេផ ងៗ - - - - - - 22,856 22,856

304,048 252,521 1,083,325 3,107,823 2,714,509 14,034,552 536,480 22,033,258 រទពយអកមមហរញញវតថ របកកមច - - - 8,300,000 - - - 8,300,000 កររបករតវបងនេពលអនគត 35,736 68,014 317,015 792,071 - - 1,212,836 2,425,672 រទពយអកមមភតសនយ 8,574 17,255 79,450 226,993 19,959 - - 352,231 រទពយអកមមេផ ងៗ - - - - - - 575,426 575,426 44,310 85,269 396,465 9,319,064 19,959 - 1,788,262 11,653,329

គមល ត មកលវ នត 259,738 167,252 686,860 (6,211,241) 2,694,550 14,034,552 (1,251,782) 10,379,929

សសមមលពនេរៀល (កណតសមគ ល 2.3) 1,043,627 672,017 2,759,804 (24,956,767) 10,826,704 56,390,830 (5,029,658) 41,706,556



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28.4 នភយ ចរបកងយរសល (តពទពរមន) ងខងេលើ បងហ ញពករវភគពគមល តកលវ នតៃនរទពយសកមម នងរទពយអកមមហរញញវតថរបស

ធនគរ។ ចននផលបកៃនតៃមលបងហ ញកនងគមល តកលវ នត មនេសមើនងតៃមលេយងៃនរទពយសកមមនងរទពយអកមមែដលបនបងហ ញកនងរបយករណ ថ នភពហរញញវតថេនះេទ។ េនះេ យ រែតករវភគគមល តកលវ នត រតវ កចលកនងមល ឋ នែដលពទនបញច ះតៃមលេលើលហរ ចរបក ពកពនធនងៃថលេដើម នងករទទតនេពលអនគត។ តៃមលបងហ ញសរមបកចចសនយឥណទនគជតៃមលអតបរមែដល ចនងទមទរេរកមកចចសនយឥណទន រមបញច លទងរយៈកលេលឿនបផត ែដលនងរតងសង។

28.5 តៃមលសមរសបៃនរទពយសកមម នងរទពយអកមមហរញញវតថ

តៃមលសមរសប គជតៃមលែដលរទពយសកមម ចបតរបន ឬជរទពយអកមមរតវទទត មរយៈរបតបតតករ កនងលកខខណឌ មនែមនសមពនធញត (arms-length-basis) ។ េ យ រតៃមលសមរសបែដល ចេផទ ងផទ តបនេនះ មន ចរកបនេន មទផ រ ដេចនះតៃមលសមរសបសរមបែផនកសខនៃនរទពយសកមម នងរទពយអកមមហរញញវតថេនះកមន ចរកបនែដរ ។ េហតេនះ តៃមលសមរសបេនះ គែផអកេលើករសនមតរបសអនករគបរគងេយងេទ មទរមងៃនរទពយសកមម នងរទពយអកមមហរញញវតថ ។

េនកនងផនតគនតរបសថន កដកន តៃមលេយងៃនរទពយសកមមនងអកមមហរញញវតថែដល កបញច លេទកនងរបយករណ ថ នភពហរញញវតថមនករបន ម នសមរមយ េទនងតៃមលទផ របសរទពយទងេនះ។ កនងករេធវើករសក ថន កដកនរតវេធវើករបន ម នថឥណទននងបេររបទនរបសធនគរភគេរចើន េរបើតៃមលទផ រកនងករកណតតៃមលេទដលកលវ នរបសឥណទន នងបេររបទនែដលមនតៃមលេសមើនងតៃមលែដលរទពយទងេនះបនកតរ ដបង េ យមនករែកតរមវេទសវធនធនេលើឥណទនែដលបនបតបង។

29. រពតតករណេរកយកលបរេចឆទ យករណ េ យ រមនករផទះេឡើងនងករវវឌ នៃនវរសថមករ នេពលថមេនះ របេទសជេរចើនបនតរមវេ យអងគភពនន ករត ឬផអ ករបតបតតករ ជវកមម នងអនវតតកររតបនតងចេពះដេនើរ នងចតវធនករ កេ យេន ចេ យែឡក ។ ចេពះវធនករណនងេគលករណេនះ បនេធវើេ យមនផលបះពលនង ងសទះដលករេធវើសកមមភពរបសអងគភពជេរចើន ។ ករផទះេឡើងៃន វ រសករ េនះ បនេកើតេឡើងកនងអឡងេពលេធវើរបយករណ ៃថងទ 31 ែខធន ឆន 2019 េហើយ ថ នភព េនះបនបនតេឡើងជបនតបនទ ប។ េហតករណែដលបនផទះេឡើងៃនេមេ គេនះ របេទសកមពជកទទលរងនវផលបះពលែដរ កនងចេ មរបេទសទងអសេនេលើពភពេ ក ែដលបងហ ញពករធល កចះៃនេសដឋកចច េ យ រែតវបតតេសដឋកចចពភពេ ក ។ េនៃថងទ9 ែខមន ឆន 2020 ធនគរជតៃនកមពជបនែណនដល រគះ ថ នធនគរនង ថ បនហរញញវតថទងអស រក ភពទនភលន មលទធភពជកែសតង មរយៈករពនតយលទធភពកនងករបនធរបនថយ នងពនយេពលៃនករសងរបកេដើម នងកររបក ជពេសសចេពះមច ស ជវកមមែដលរងផលបះពល។



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29. រពតតករណេរកយកលបរេចឆទ យករណ (តពទពរមន)

ែផអក មករ យតៃមលរបសអនករគបរគងេលើកររពងទកសរមបឆន 2020 ថនងមនផលបះពលៃនករផទះេឡើងៃនេមេ គករ េនះតចតចបផត េ យ ររបសទធភពៃនករចតវធនករករពរឥណទនកនងកររគបរគង នភយឥណទន។ គណៈរគបរគងេនែតបនតយកចតតទក កជនចចចេពះករេកើតេឡើងៃនជងករ េនះេនកមពជ រមទងរបតបតតករឥណទននងសមតថភពសងរបសអតថជន ។

េរកពករបងហ ញេនកនងរបយករណហរញញវតថេនះ នកលបរេចឆទៃនរបយករណេនះ មនមនេហតករណ េផ ង ែដលេកើតេឡើងបនទ បព ៃថងទ31 ែខធន ឆន 2019 ែដលបងកេ យមនផលបះពលគរេ យកតសមគ លេទេលើរបយករណហរញញវតថរបសធនគរគតរតម ៃថងទ31 ែខធន ឆន 2019 េនះេទ ។

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