101 SHB Bao cao tai chinh hup nhilt , Quj III nam 2013 SODA par , flexible sertullOns NGAN HANG THLAING MAI CO PHAN SAI GON - HA NQI 77 Tran Hung Dao - Quart Hoan Kiem - Ha N6i Fax: 04.39410942 Tel: 04.39423388 MAu so: Q-Ola TD - BANG CAN DOI ICE TOAN Dan vj tinh: VND Chi tieu Ma chi Thuyet minh tieu SO cuOi ky SO dau nam A TAI SAN I Tien met, yang byc, da quj, 110 15 623,083,804,931 484,886,843,676 3,031,869,478,896 II Tien gill tyi NHNN 120 16 1,784,359,826,247 III Tien, yang girl tai cac TCTD khfic va cho vay cac TCTD khfic 130 17 18,961,441,701,651 29,862,247,689,870 Ti&t, yang girt tai cac TCTD khac 131 5,857,046,281,215 20.996,607,849,870 Cho vay cac TCTD khac 132 13,144,085,001,951 8,890,044,000,000 Dv ph6ng rut ro cho vay cac TCTD khac IV Chirng khoan kinh doanh Chirng khoan kinh doanh Dv ph6ng giam gia chUng khoan kinh doanh V Cie cong cy tai chinh phai sinh va cac tai san tai chinh khac VI Cho vay khach hang Cho vay khach hang Dv phong rui ro cho vay khach hang (39,689,581,515) 139 140 18 (24,404,160,000) 36,137,812,839 13,387,278,997 141 60,076,686,487 40,564,341,662 149 (23,938,873,648) (27,177,062,665) 150 63,744,039,590,515 55,689,293,497,804 20 65,487,354,474,974 56,939,724,328,665 21 (1,743,314,884,459) (1,250,430,830,861) 160 161 169 5,846,612,060 19 14,669,905,849,834 12,699,275,940,349 Chimg khoan dau to sari sang de' ban 171 8,918,837,200,346 8,418,595,920,125 Chimg khoan au to giu d6n dao hart 172 5,760,197,088,505 4,790,543,803,540 Dv ph6ng giam gia chimg khoan au to 179 VII Chun khoan dAu ttr VIII GO von, dau ttr did han 170 210 Dau to vao ding ty V6n Op lien doanh Dau to vao cong ty lien ket Dalt to dai han khac Du ph6ng giam gia dau to dai hart 219 391,703,076,159 410,841,525,375 214 (9,863,783,316) 358,872,725,396 435,325,959,557 213 23 212 (9,128,439,017) 211 22 IX Tai san co dinh (51,968,799,979) (43,622,883,398) 4,058,534,993,267 220 24 4,127,126,715,658 337,026,192,366 398,882,910,853 Tai san c6 dinh hCru hinh 221 a Nguyen gici TSCD hiru hinh 222 630,549,369,890 700,243,028,124 (293,523,177,524) (301,360,117,271) b Hao mon TSCD hiru hinh 223 Tai san c6 dinh thug tai chinh 224 a Nguyen gia TSCD 225 b Hao mon TSCD 226 Tai san co dinh vO hinh 227 Nguyen gia TSCD v6 hinh 228 a b Hao mon TSCD vO hinh X Ilk Ong san dau ttr a Nguyen gia BDSDT b Hao mon BDSDT XI Titi san Co 'iliac Cac khoan phai thu 3,721,508,800,901 3,728,243,804,805 3,835,262,095,139 25 3,817,078,738,298 229 (113,753,294,238) (88,834,933,493) 240 83,787,448,216 85,456,213,521 241 83,787,448,216 85,456,213,521 12,444,145,777,722 10,146,519,975,976 241 250 251 26 2,095,147,103,430 1,494,164,515,889 5,613,745,705,749 4,460,580,779,664 Cac khoan lai, phi phai thu 252 Tai san thue TNDN holt lai 253 11,977,838 109,916,033 Tai san Co khac - Trong do: Lai the thtrang mpi Cac khoan du phong rui ro cho cac tai san Co nOi bang khac 254 255 259 4,806,740,948,361 4,256,392,881,058 300 116,764,309,530,618 TONG TAI SAN CO (71,499,957,656) (64,728,116,668) 116,537,613,322,966 MA chi Thuyet minh tieu Chi tiEu SO cutli ky SO diu nom B NO PHAI TRA VA VON CHU SO HIV I Cite khoan nq Chinh phu va NHNN 310 27 II Tien OH va vay cua cac TCTD khic 320 28 Vay cac TCTD khac III Tien girl cua khach hang IV Cie cong cy tai chinh phai sinh va cac khoin nq tai chinh khac 322 21,777,251,159,172 2,750,345,736,874 11,752,018,000,000 321 Ti6'n gui cua cac TCTD khac 14,502,363,736,874 15,505,603,159,172 6,271,648,000,000 77,598,519,536,959 330 29 80,583,385,157,918 340 19 6,042,266,955 V Van tai try, uy thac dau ttr, cho vay ma TCTD phai chin rui ro VI Ph& hanh giAy to ce gia 350 30 VII Cac khoan Nq khac 463,953,806,027 385,245,424,157 8,831,521,658,982 4,370,388,535,054 370 2,334,647,063,082 2,897,397,104,113 Cac khoan lai, phi phai tra 371 1,337,503,436,517 Thud TNDN hoan 14i phai tra 372 Cac khoan phai tra va cong nq khac Dv ph6ng rai ro khac Tang Nq phai tra 373 379 945,197,837,031 51,945,789,534 1,944,532,394,718 645,209,784 911,406,547,643 40,812,951,968 106,721,913,689,838 107,028,801,759,455 10,039,644,444,332 9,506,049,673,110 8,962,251,608,400 8,865,795,470,000 8,962,251,608,400 8,865,795,470,000 360 31 31 400 VIII Van va cac guy 500 WTI cua TCTD a Van diau le 32 410 411 b Van dau tuXDCB 412 c ThOng du van ca phan 413 d Cd phiau guy e Co phiau tru dai g 101,715,710,000 (5,259,571,600) 101,715,710,000 (5,259,571,600) 517,732,620,835 (63,626,871,906) 517,731,619,529 623,287,087,003 26,057,856,438 2,751,396,448 2,761,890,401 116,764,309,530,618 414 116,537,613,322,966 7,396,455,692,238 5,287,168,458,408 332,554,000,000 1,911,891,874,183 5,152,009,818,055 35,554,000,000 336,437,333,181 4,915,177,125,227 415 416 Van khac 420 430 440 450 Quji cua TCTD Chenh lech ty gia hat dodi Chenh Lich danh gia lai tai san Lvi nhuan chua phan ph6i VIII Lvi ich cua ca &mg thieu so 700 TONG Ng PHAI TRA VA VON CHU SO HtrIJ 8,588,743 32 800 CAC CHI TIEU NCO/fa BANG Nghia vy nq tiem An 910 Bao lanh vay von 911 912 913 Cam kdt nghi'dp vu L/C Bao IAnh khac 41 Ha nOi, Ngity thong nom 2013 s\ Tang Giant DOc Lip bieu Vtrong Thank Huyjn Ninh THE Lan Phtrang SHB Bao cao tai chin!' lip obit Quy III nam 2013 NGAN HANG TMCP SAL CON - ILA NQI 77 Tra'n Hung Dirto - Qua'n Hoan Klein - Ha NOi Tel: 04.39423388 Fax: 04.39410942 N•ti Q-02a TD - BAO CAO KET QUA HOAT BONG KINH DOANH - QU'i7 Dan vi thin: VND Chi tieu Ma chi tieu Thuyet minh Quj III , Nam 2013 Luy Ice tir dilu nam den cu6i QuSI III Mint 2012 Nam 2013 Nam 2012 I Thu nhtip tit 151 \fa cac khoan thu nhap tueng to 01 33 2,060,368,100,101 8,187,244,970,751 6,906,623,975,481 9,138,834,287,050 Chi phi liii va cac chi phi Wang tu lai 02 34 1,510,252,137,253 7,802,353,847,423 5,278,139,371,408 7,755,855,218,257 I Thu nhap Iii thuan 03 550,115,962,848 384,891,123,328 1,628,484,604,073 Thu iillp Ur heat (King dich vu 04 53,454,055,241 146,191,321,695 1,382,979,068,793 211,936,375,894 13,431,390,590 99,608,059,464 74,585,570,584 38,344,732,634 90,956,303,940 40,022,664,651 25,022,488,880 107,846,589,061 38,359,371,493 5,466,802,936 130,317,951,907 120,980,071,954 37,900,931,992 , 9,999,276,930 6,865,864,787 (2,973,227,803) Chi phi hoat deng dich vu 05 II Lai/I4 thuan tir boat tiling dich vu 06 35 III Lai/I8 thuan Hi• boat dling kink doanh ngoai hlii 07 36 IV Lai/I& Blain tir mua ban cla•ng khofin kink doanh 08 V Lai/Iii thuan tit mua ban cluing khofin &Au tu• • 09 (3,069,064,975) (5,391,549,613) (11,532,900,855) 10 11 14,414,133,600 5,215,418,919 27,132,232,212 10,349,859,396 73,884,480,147 12,078,748,467 61,805,731,680 Thu nhap tit heat Ong khac Chi phi heat deng khac VI Lai/I8 thtdin tir boat Ong khac 12 9,198,714,681 16,782,372,816 VII Thu nitap li• Op von, mua co phAn 13 37 1,684,594,978 4,088,913,995 2,906,461,628 VIII Chi phi hoat Ong 14 38 378,989,968,693 1,052,364,438,329 1,261,854,701,446 IX Lcti nhuan thuan tir hoat tiling Unit doanh truirc chi phi du• pitting riii ro tin dung 15 X Chi phi thy [thong rid ro tin dung 16 (46,934,658,099) 267,321,551,913 XI Tiing hyi nhuan trt•lic thue 17 314,256,210,012 XII Chi phi [hue TNDN hien hanh tarn tinh Chi phi 'hue TNDN hoan lai 18 19 78,140,737,955 Chi phi time TNDN tam tinh 20 78,140,737,955 XIII Lui nhuan sau thue 21 236,115,472,057 XIV LO ich cfia co dling Met, se) Lai co ban teen co phieu 655,000,508,245 (59,938,479,295) (1,706,760,016,646) 714,938,987,540 1,157,258,409 1,106,423,177,893 22 XV (614,638,421,200) 1,092,121,595,446 9,475,437,140 (4,423,083,588) 143,059,093,227 37,652,247,848 105,406,845,379 5,342,297,945 1,656,504,311,206 23 33,924,222 174,599,508,012 (1,105,265,919,484) 178,288,534 33,924,222 174,599,508,012 540,339,479,528 (1,105,444,208,018) (1,706,793,940,868) 178,288,534 (*) S8 lieu thu that), chi phi Quy 111.2012 bao Om ph: t sink guy 111.2012 cilia SHB vii so phat sink thing ctia IIBB nhan ve sau sip nhap Ltip biC'u toan Tru•li.lig i „ , -2.1.:fr 1,-., :::-!:,'0 27 8- ,-:11(1.,n(51, ngio,10 dicing /0 nam 2013 1".,. -. -, '0 , - oN\ Tang Giant dlic ,' :' ," • 'ir‹)>- , Ic?/ i\K-tAN 111.AAL -c-) ( 1'14 Vi•ong Than!, fluy'dn TiliAiti MAI co Ninir-TIrtnurPhwang PHAN ;:ftl \„,,,f, Gilii.illiNOl ,, \, ,\ ,,,.,,,,,,fr - , -.-,-;- / • ,,,,,, Ar/a.c‘:.',41P, frpc4., T Bao c>fo tai chfnh hgp nhAt Quy III nam 2013 SHB Solid partners flexible solutions Mau s6: Q-03a NGAN HANG TMCP SAI CON - HA NQI 77 Iran Hung Dao - Quin Haan Mem -HANOI Fax: 04.39410942 Tel: 04.39423388 TD - BAO CAO CHUYEN TIEN TE - PPTT - QUI? DVT: VND Chi tiett NIA chi Lieu hu‘et minh LOy 1;"C tir dau Irani €161 cuui Qu):: Ill Num 2013 Nan: 2012 I LIM CHUYEN TIEN Tic HOAT DQNG KINH DOANH Thu nhap 181 va cac khoan thu nhap tuong to nhan duqc 01 5,613,410,258,235 10,774,676,368,707 Chi phi lai va cac chi phi tuong to di trd Thu nhap tit hoat dOng dish vµ nhan duqc 02 (5,885,748,549,770) (10,670,980,176,475) 03 107,846,589,061 120,980,071,954 04 111,838,289,933 27,222,112,422 05 59,414,700,610 102,044,772,628 06 2,315,192,810 3,120,076,001 07 08 Luu chuyen tien than tir hoot dOng kinh doanh truiv nhumg 09 thay doi ve tai sin v8 von Itru dOng Nhttng thay doi v'd tai stin hopt ding (1,176,686,574,680) (81,589,727,453) (1,567,483,372,836) (298,221,285,634) (1,249,199,821,254) (1,508,641,433,233) 11,659,726,624,108 (17,532,056,881,197) (1,972,716,022,116) (4,839,099,147,944) 5,846,612,060 1,600,897,981 (8,547,630,146,309) (17,920,404,129,323) Chenh lech s6 tien thus thu/thqc chi tir hoat dOng kinh doanh chUng khoan, yang bac, ngoai to Thu nhap khac Tien thu cac khoan nq di duqc xir 1y xoa, b6 dap bang ngu8n du phOng dui ro Tien chi tra cho nhan vien va hoat dOng quan 1Y, cong vti (*) Tien thue thu nhap thus nOp ky (*) (Tang)/Giam cac khoan tien, yang gin va cho vay cac TCTD khac 10 11 10 (Tang)/Giam cac khoan v6 kinh doanh chimg khoan (Tang)/Giam cac cong cu tai chinh phai sinh va cac tai sin tai 12 11 chinh khac 13 12 (Tang)/Giam cac khoan cho vay khach hang (Tang)/Giam nguOn du ph6ng de NI dap ton that cac khoan (tin 14 13 citing, chi:mg khoan, dau to dai han) 15 14 (Tang)/Giam khdc ve tai sin hoat dOng (6,845,725,233) (448,163,061,170) (4,218,495,107,676) (7,274,887,422,298) 2,984,865,620,959 (1,384,953,736,805) 5,213,966,937,795 30,499,398,034,475 Tang/(Giam) phat hanh giay tb c6 gid (ngoai trir giAy tb cO gid Oat 19 hanh duqc tinh vao hoat ging tai chinh) 4,461,133,123,928 (6,936,315,092,578) Tang/(Giam) von tai trq, uy' thac dau tu, cho vay ma TCTD chiu rai 20 78,708,381,870 126,161,910,323 Tang/(Giam) cac cong cu tai chinh phai sinh va cac khoan nq tai 21 chinh khac 22 21 Tang/(Giam) khac v6 cong nq hoat dOng 23 22 Chi tir cac quST cad TCTD (*) 6,042,266,955 170,075,451,515 2,888,172,376,539 24 (133,044,116,985) (15,610,665,371,643) 25 (339,791,699,844) 1,009,606,103 (1,804,522,114,807) 241,999,091 1,668,765,305 (70,551,999,441) cong n9' hoot dting Mang thay 15 Tang/(Giam) cac khodn nq Chinh phu va 16 Tang/(Giam) cac khodn tien girl, tien vay cac TCTD 17 Tang/(Giam) tien gui cua khach hang (bao gom ca KBNN) 18 19 16 17 18 TO 20 Luu chuyen tien than tie hoot dOng kinh doanh II LUt CHUYEN TIEN TU' HOAT DQNG DAU Mua s&tn tai sin co dinh 26 Tien thu to ly, nhuqng bin TSCD 27 Tien chi tir 1Y, nhuqng bin TSCD (*) 28 Mua sam bat dOng sin dau to (*) 29 Tien thu tit ban, ly bat dOng sin dau to 30 Tien chi ban, ly bat Ong san dau to (*) 31 Tien chi dau tu, gOp von vat) cac don vi khac 32 Tien thu dau to, g6p von vao cac don vi khdc Tien thu c0 tirc va lqi nhuan duqc chia tir cac khoan dau tu, gOp 33 von da: han Lyn chuyin tien than tir hoot dOng dku to 34 (959,529,717,588) 8,000,260,483 2,906,461,628 4,265,593,345 (326,206,606,325) (2,830,096,239,400) 1.0y kt ta- dau nlInt den Qum uTirrilli Ma chi ThuNet minh tieu Chi tieu Min 2012 Nam 2013 III LUU CHUVEN TIEN TU HOAT DQNG TAI CHINH IV Ltru chuyen tien thuAn ky V Tien va die khan twang throng tien toi th2ri diem dAu ky (823,910,680) 43 VI Dieu chinh inh htrerng cua thay dOi ty gia 45 3,805,681,737,685 (14,635,079,873,358) 44 VII Tien va cac khoan throng tien toi thbi diem car' ky (248,063,192,315) (460,074,633,990) 42 4,053,744,930,000 (823,910,680) 35 Tang von dieu le Tien thu tir phat hanh giay to c6 gia dai han c6 du dieu kien tinh 36 vao von tu c6 va cac khoan von vay dai han khac Tien chi toan giay to co gia dai han c6 du dieu kien tinh vao 37 von tu CO va cac khoan von vay dai han khac 38 Co tirc tra cho co citing, Iqi nhuan da chia (*) 39 Tien chi mua co phieu ngan qu'y (*) 40 Tien thu &roc ban co phieu ngan city 41 Ltru chuyen tien thuAn tir hoot dAng tai chinh L4p hie 11,666,557,900,461 11,206,483,266,471 /K tofin truerngiv 20,213,490,554,419 5,578,410,681,061 %)278 co Ha nCii, thcing Wm 2013 TAng Giant diic NGTHONG MAI CCPHAsN SRI CON-ICA 41 Vining Thanh Haydn Ninh Th• an Pinto•ng eir NG; ItONG THUYET MINH BA.0 CAO TAI CHINH HOP NHAT Cho Quy III nam 2013 SHB Ngfin hang TMCP Sai Gan — HA Ni THUYET MINH BAO CAO TAI CHINH HQP NHAT III NAM 2013 Thong tin ve ngan hang Giay phep hot dOng 0041-NH/GP 13 thang 11 nam 1993 Giay phdp hog dOng Ngan hang NhA nuac ViOt Nam cap k Thai han hog dOng caa Ngan hang la 40 nam ke tir cap giay phep dau tien HOi dong Quin tri Ong D8 Quang HiL Ong Nguygn Van Le Ong Tran Ngoc Linh Ong Pham Wong Thai Ong Pham Ngoc Tuan Ba Dam Ngoc Bich Ong Le Quang Thung Chu tich Uy vien Tai bo nhiOrri thang nam 2012 Tai bo nhiOm thang nam 2012 Uy vien Uy vien Tai be) nhiOm thang nam 2012 B8 nhiOm thang nam 2012 Uy vien Uy vien Thanh vien dOc lap B8 nhiOrn thang nam 2012 138 nh*n thang nam 2012 B6 nhiOm thang nam 2012 Ban kiC'm sok Ong Pham Hoa Binh Ong Nguy8n Hfru Dire Ba Hoang Thi Minh Thanh vien Tai b8 nhiOm 05 thang 05 nam 2012 Thanh vien Thanh vien Ong Bui Thanh Tam Ban TOng Giam dfic Thanh vien Tai 1)8 nhiOm 05 thang 05 nam 2012 B8 nhi6rn 05 thang 05 nam 2012 Tai 13.8 nhiOni 05 thang nam 2012 Ong Nguy8n Van Le Ong Dang Trung Dung Ong Le Dang Khoa Nguy6n Huy Tai Ng6 Thu Ha Ninh Thi Lan Phuong 'rang Giam d8c PhO T8ng Giam d8c Ph6 'rang Giam d8c Pho T8ng Gam d8c Ph6 fong Giam d6c Ph6 T8ng Giam doc kiem ke toan twang Tai 1)8 nhi'esm 21 thang nam 2010 B8 nhiOm 01 thang nam 2006 B8 nhiOm 10 thang nam 2009 B8 nhi@r1 18 thang 02 nam 2013 Dang T8 Loan Pho T8ng Gam d8c B8 nhie;m thang 10 nam 2012 Try so chinh B8 nhiOrri 15 thang nam 2011 B8 nhiem 08 thang 06 nam 2012 So 77 - TrAn Hung Dao - Q.Hoan Kim - TP.Ha NOi - Vi& Nam Dac di&n hot dOng cfia to chic tin dyng Ngan hang Thung mai Co phan Sai GOn - Ha NOi (duoi day goi tat IA "Ngan hang") la mot ngan hang thucmg mai c6 phan Vi't Nam lap tai nu& COng hOa Xa hOi Chu nghia Vi& Nam vai thei gian hog dOng la 40 nam theo 0041-NH/GP 13 thang 11 nam 1993 cila Ngan hang Nha mrac ViOt Nam Ngay 28/08/2012 Ngan hang TMCP Nha Ha NOi (Ten vie't tat: HBB) chinh thfrc sap nhap vao Ngan hang TMCP Sai GOn — Ha NOi (Ten vi& tat : SHB) theo QD 1559/QD — SHB porine,,, Ngan hang TMCP Sai GOn — HA NOi NHNN, vi vay so lieu thuyet minh cho ky la s6 lieu hop nhAt SHB, HBB cu, va cong ty (s6 lieu chua kiern toan), so lieu thuyet minh cho kSt truac la so lieu cua SHB va AMC V6n dieu le cua Ngan hang tai 30/09/2013 la 8,865,795,470,000 d6ng (Tam nghin tam tram sau lam ty" bay tram chin lam trieu b'On tram bay muoi nghin d6ng) H6i so chinh cua Ngan hang dal tai SO 77 - TrAn Hung Dao - Q.Hoan Kiem - Ha N6i - Viet Nam Tai 30/09/2013, Ngan hang c6 4.757 nhan vien (DAu nam 2013: 4.996 nhan vien) Tom tit cac chinh sich k'e than chu yeu Chuin intrc vi the di) ke toan ip dung Ngan hang trinh bay cac bao cao tai chinh bang ang Viet Nam (VND) theo Lust cac T6 auk Tin dung, Luat sfra d6i va b6 sung mot s6 dieu Lust cac TO chirc Tin dung, cac chu'An mtrc ke toan Viet Nam va He thOng Ke toan cac t6 chi:re tin dung Viet Nam KY Nu cao va dun vi tien te KS/ bao cao cua Ngan hang bat du tit 01/07/2013 va ket th6c vao 31/09/2013 Dan vi tien te sir dung ghi chep ke toan la d6ng Viet Nam (VND) Nguyen tic ghi nh4n cac nghiep vu Wing ngoui to va quy doi Theo he thOng ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc h 4ch toan theo nguyen te Tai tiled diem cu6i nam, tai san va g ng co ngutm g6c ngo4i to dugc quy d6i sang VND theo ty gia quy dinh vao lap bang can d6i ke toan Cac khoan thu nhap va chi phi bang ngo4i te cua Ngan hang dugc hach toan bang VND theo ty gia vao Oat sinh th6ng qua giao dich mua ban ngo4i te Chenh lech tS, gia danh gia 14i cac tai khoan kinh doanh ngo4i te dugc h4ch toan vao bao cao Ket qua Hoat d6ng Kinh doanh va Igi nhuan 14i Chenh lech tS, gia phat sinh q uy d6i cac tai san va cong no khac bang ngo4i te sang VND dugc xir 1T vao doanh s6 cua cac khoan muc tuong ling tren bang can doi ke toan vao lap bao cao tai chinh a Chun khoan diu fir gill' den dao han Chirng khoan ng gift den dao han la cac chirng khoan co kS/ han c6 dinh va cac khoan toan c6 dinh hoac CO the xac dinh dugc va Ban TOng Giam d6c coy dinh va co kha nang gill den dao han Ngan hang dang ghi nhan cac chung khoan theo gia g6c cong lai du thu trir lai ch6 phan b6 Gia tri phu tri hoac chiet khAu (neu co) cling dugc phan anh vac) gia tri ghi s6 cua khoan dAu tu Lai dugc dtr thu hoac phan b6 theo phuong phap &rang thang Chung khoan dugc gift den dao han se dugc xem xet ve kha rang giam gia Chang khoan dugc lap du phOng giam gia gia tri thi truemg nh6 gia tri ghi so Dv phOng giam gia dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh SHB paetno, 1,e,We ,okslo,s Ngfin hang TMCP Sai Gem — HA NOi Chtimg khoan dau ttr san sang de" ban Chimg khoan dAu to san sang de ban la cac chang khoan dugc gift thai gian khong An dinh trtrac, co the dtrorc ban cl6 dap tIng nhu c'au khoan hoic de Ung ph6 vii tn.rang hop thay d6i lai suit, ti gia, hoic gia tri chung khoan Ngan hang clang ghi nhAn cac chUng khoan theo gia g6c cong lai du thu trim lai chi phan b6 Gia tri phi tr6i hoic chi& khAu (n6u co) cang dugc phan anh vao gia tri ghi s6 cua khoan dAu tu Lai dugc du thu hoc phan b6 theo phuang pita]) duang thing Cac chi:mg khoan dirge dinh gia dinh ky theo gia tri thi twang va du ph6ng giam gia tri se dugc lap gia tri thi twang nhO hart gia tri ghi s'6 Du phong giam gia dugc ghi nhAn vao bao cao Ice't qua hoat d6ng kinh doanh Cluing khoan kinh doanh ChUng khoan kinh doanh IA chfrng khoan ban dAu dugc mua va nam gift cho muc dich kinh doanh ngin han hoc n6u Ban Icing Giant d6c quy& dinh nhu vay Ngan hang clang ghi nhAn cac chi:mg khoan theo gia g6c vao giao dich Trong cac ky tip theo, cac chimg khoan tip tuc dtrot ghi nhAn theo gia g6c Tuy nhien, gia tri thi twang cua cac chfrng khoan van dugc Ngan hang theo dOi d6 dinh gia ve nang giam gia gia tri thi true:mg thAp han gia g6c NgoAi trim twang hop kh6ng the xac dinh gia tri thi twang m6t cach chic chin thi gia tri ctia chi:mg dugc tinh clua tren nguyen gia sau trir di ton thAt uOc tinh (n6.1 co) Lai hoc 18 tin kinh doanh chang c khoan dugc ghi nhAn tren bao cao ket qua hog d6ng kinh doanh theo s6 thuAn Cac khoan cho vay Cac khoan cho vay ngin han c6 ky hp dual nam; cac khoan cho vay va cho thue tai chinh trung han co ky hart tin nam an nam va cac khoan cho vay va cho thue tai chinh dai hart co ky han tren nam ke tir giai ngan Vic phan loci ng va lap du phOng rui ro tin dung dugc thuc hi6n theo Quy6t dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quy& dinh s6 18/2007/QD-NHNN 25 thang nam 2007 dia Th6ng d6c Ngan hang Nha ntrac Vi6t Nam Cac khoan cho vay dugc phan nam nhom ng can cu vao tinh hinh tra ng va cac y6u to dinh tinh nhu sau: Nhom 1: Ng chit tieu chucin Cac khoan ng halt ma Ngan hang dinh gia la co du Wing thu h6i day cid ca • g6c va lai dung thai hp; Cac khoan ng qua hp clued 10 va Ngan hang dinh gia la co nang thu h6i • day &I g6c va lai bi qua hp va thu h6i day cift gtic va lai dung thai hp lAi; Nh6m 2: Ncr can chit • Cac khoan ng qua Ilan tin 10 cl6n 90 ngay; • Cac khoan ng di6u chinh ky hAn tra ng Ian dAu; SHB dne,s, ,cktIont Ngfin hang TMCP Sal Gan — HA NOi • Cac khoan no co cAu lai thii han tra nq han theo thii han dugc co cAu lai NhOtn 3: Na dtroi tieu chuan • Cac khoan ng qua han tir 91 den 180 ngay; Cac khoan ng co cL lai thii han tra ng 1an dAu, trir cac khoan nq dieu chinh kSi han • tra no lan dAu phan loai vao nhom 2; Cac khoan ng dugc mien hoac giam lai khach hang kh6ng du kha nang tra lai day • du theo hop d6ng tin dung; Nhom 4: Nq nghi ngo • Cac khoan no qua han tir 181 den 360 ngay; Cac khoan nq co cL lai thin han tra nq lAn dAu qua han &red 90 theo thin flan • tra no dugc co cAu lai Ian dAu; • Cac khoan no co cAu lai thin han tra no lan thir hai; Nhom 5: Na có kith nang mat von • Cac khoan ng qua han tren 360 ngay; Cac khoan no co cAu lai than han tra nq lAn dAu qua han tit 90 tra len theo thin • han tra no dugc co cAu lai lan dAu; Cac khoan ng co cAu lai thin han tra no lan thir hai qua han theo thin han tra no • dugc co cAu lai !An thu hai; Cac khoan ng co cAu lai thin han tra no lan thir ba tri len, Ice ca chtra bi qua Ilan • hoac da qua han; • Cac khoan ng khoanh, no chi so Theo Quyet dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quyet 18/2007/QD-NHNN 25 thang nam 2007, d6i vai cac khoan no qua han, to chirc tin dung phan loai lai vao nhom no co run ro thAp hon Ngan hang danh gia la CO du kha nang thu h6i day du CO va lai; va khach hang co tai lieu, h6 so chirng minh cac nguyen nhan lam khoan ng g6c qua hp dugc xt:r13%, khAc phuc Ngan hang chfi dOng to guy& dinh phan loai cac khoan ng vao cac nh6m nq run ro cao hon Wang frng vui mire d6 run ro xay mot cac truing hop sau day: Khi co nhfing din bien bAt lgi tir tac Ong tieu cgc den moi truing kinh doanh va • linh vuc kinh doanh; • Cac chi tieu tai chinh caa khach hang hoac kha nang tra nq cua khach hang bi suy giam; Khach hang khong cung cap cho Ngan hang cac th6ng tin tai chinh kip thin, day du • va chinh xac de Ngan hang danh gia kha nang tra no cua khach hang Dv phong riii ro tin dung: Viec tinh du ph6ng cu the dugc can cu tren cac fY le Op dung cho tirng nhom ng nhu sau: SHB Ngan hang TMCP Sai Gon — Ha N6i 31 Won va cac quy cua to cink tin dung Dan vi tinh: Trieu ciOng VOn gep/V6n dieu Ie S6 dtr dau ky Thang dtr von c6 phan Chenh Pech QuyDau trr ts, gia htSi phat trien doai Co phieu guy Quy Dkr phong tai chinh Lqi ich Lqi nhuan sau cua c6, thue/ L6 lay Ice dong thieu s6 101,716 (5,260) 13 Tang 140,477 26,058 8,865,795 377,242 Quy Dkr tar bo sung von dieu le 2,762 597,230 COng 9,508,812 597,231 Tang von ky 597,230 597,230 Lqi nhuan tang ky Trich 1)6 sung guy cho ky truck Tam trich lap cac guy du tra Chuyen to quj% chi tra sang von Ban c6 phi6u (.1q Cac khoan tang khac 0 - (63,636) (11) (63,647) - Giam kj, (63,636) (1 I) (63,647) (5,260) (63,627) 2,751 10,042,396 Sit dung ky Mua c6 phieu guy Chia c6 tirc ky truck Cac khoan giam khac SO drr at& guy 8,865,795 101,716 13 377,242 140,478 623,288 22 Ngfin hang TMCP Sal Gnu — HA NOi 32 Thu nh;ap lai va cac khan thu nhap twang tir Quj 111.2013 VND QuSr 111.2012 VND Thu nh(ip lai tidn guri 1,951,555,600,428 8,124,184,951,203 Thu lai Wen giri, cho vay khach hang Thu lai tir kinh doanh, dau to chirng khoan Ng 1,705,876,058,068 7,173,704,323,170 245,679,542,360 950,480,628,033 108,812,499,673 73,058,120,842 2,060,368,100,101 8,187,244,970,751 Thu khdc ta• how' tieing tin dung (*) So lieu thu nhap, chi phi q4 111.2012 bao gom so lieu phat sinh quj' 111.2012 cua SHB va lay ke thang cua HBB 33 Chi phi lai va cac khan chi phi tirung tkr Qti: 111.2013 , Qu y 111.2012 ' VND VND Tra lai tin gui 1,422,339,103,657 7,315,060,779,771 -Era lai tian vay 43,458,711,823 234,724,794,973 Tra lai phat hanh giAy to co gia 48,066,798,263 247,883,421,052 (3,612,476,490) 14,682,952,921 1,510,252,137,253 7,802,353,847,423 Tra lai tien thue tai chinh Chi phi host Ong tin dung khac (*) SO lieu thu nhap, chi phi quj7111.2012 bao gom sOli0 phat sinh quy 111.2012 cua SHB va lily ke thang cua HBB 34 Lai/ to than tir hot dOng dich vu Q115 111.2013 , Quy 111.2012 VND VND Thu phi dich vu 53,454,055,241 99,608,059,464 - Hoat dOng toan 18,723,473,091 22,081,397,825 - Hoat dcmg bap lAnh 22,882,286,716 24,045,915,892 2,563,374,050 1,971,842,102 311,470,737 192,653,530 8.973,450,647 51,316,250,115 - Hoat dOng ngan qu5"/ - Dich vu dai 15 , - Thu phi dich vu khac (13,431,390,590) (74,585,570,584) - Hoat dOng toan (3,667,300,225) (7,156,042,603) - Hoat d'Ong ngan qu- / (2,922,721,279) (1,840,414,423) - Chi phi dich vu khac (6.841,369,086) (65,589,113,558) LA1/18 thuAn tir flout di;Ing dich vu 40,022,664,651 25,022,488,880 Chi phi did: vu lien quan 23 II SHB Ngan hang TMCP Shi GOn - HA NOi 35 Lai/18 tir khoan kinh doanh: Quj 111.2013 , QuS7111.2012 VND VND 35,972,222 Thu nhap tir mua ban chimg khoan kinh doanh 36 Lai/18 tir chtrng khoan dau (2,997,189,620) 10,747,184,890 9,827,082,185 9,999,276,930 6,865,864,787 Q14111.2013 VND Chi phi/,hoan nhap du phong giam gia chUng khoan dau to Lai/18 thuAn tir mua ban chfrng khoan kinh doanh (747,907,960) Qu)2 111.2013 Chi phi v6 mua ban chimg khoan kinh doanh VND 680,811,122 25,711,894,675 (3,806,076,896) (8,016,367,901) 56,200,799 (23,087,076,387) (3,069,064,975) (5,391,549,613) ttr: Thu nhap tir mua ban chi:mg khoan dau tu Chi phi v6' mua ban chimg khoan dAu tu Chi phi/ hoan nhap du phong giam gia chi ng khoan dAu tu Lai/ to thu'an tir mua ban cht•ng khoan dau tn 37 Lai/18 thuAn tir ho#t Ong kinh doanh ngoai hoi QIIS' 111.2013 QuSr 111.2012 VND VND Ong kinh doanh ngo9i Thu nhifp tir hoat d' h 45,504,517,822 25,319,022,368 - Thu tir kinh doanh ngoai t" giao 29,623,542,528 11,609,018,451 - Thu tir kinh doanh yang - Thu tir cac cong cu tai chinh phai sinh tin to 191,609,704 15,689,365,590 13,710,003,917 Chi phi hoot dOng kinh doanh ngo9i hoi (7,145,146,329) (19,852,219,432) - Chi y'd kinh doanh ngoai to giao (1,154,452,422) (3,778,952,172) - Chi v6 kinh doanh yang (2,444.914,093) - Chi v6 cac cong cu tai chinh phai sinh tin to (3,545.749,814) (16,073,267,260) Lai/18 thuAn tir hoat di:mg kinh doanh ngoai hoi 38,359,371,493 5,466,802,936 24 SHB Ngan hang TMCP Sai Gan — HA Ni 38 Thu nhap tir g6p von, mua co phAn Quy 111.2013 Quy 111.2012 VND VND 1,684,594,978 4,088,913,995 1,684,594,978 4,088,913,995 Conhan dtrov ky tir gop von, mua cd phdn - Tir chimg khoan Von kinh doanh - Tir chimg khoan V6n dAu hr - Tir gop von, dAu to dai han Lori nhu4n nhan dtrov tir ding ty 39 Chi phi hoat citing Quy 111.2013 Quy 111.2012 VND VND 8,097,963,952 32,540,517,237 152,247,841,643 484,653,089,724 76,853,144,681 158,168,048,545 23,707,659,020 50,439,779,030 124,420,790,048 263,467,820,617 Chi n6p phi bao hi6m, bao dam tin giri cua khach hang 17,370,228,369 23,367,408,723 Chi phi du phong (khong tinh chi phi du piton rui ro tin dung not va ngoai bang; du ph6ng giam gia chimg khodn) 19,002,006,179 Chi phi hoat dOng khac 71,165,547,204 378,989,968,693 1,052,364,438,329 Chi n6p thu6 va cac khoan phi, 16 phi Chi phi cho nhan vien Chi v6' tai san Trong (16: - Khali hao tai san c6 dinh Chi cho hoat dOng quan1S cong vu , 25 SHB Ngfin hang TMCP Sai GOn — Ha Ni)i 40 Tien va cac khoan twang throng Hen 30/09/2013 31/12/2012 VND VND Tien mat va cac khoan Wang &tong 623,083,804,931 484,886,843,676 Tien gdi tai Ngan hang Nha nuoc Tien giri toan tai cac TCTD khac Tien gfri va cho vay cac TCTD khac co ky han kh6ng qua thang Chung khoan co th6i han thu h6i hoac dao han khong qua 03 thang ice tir 1,784,359,826,247 774,094,633,342 3,031,869,478,896 8,024,945,001,951 6,907,624,000,000 124,968,000,000 11,206,483,266,471 11,666,557,900,461 1,117,209,577,889 41 Lo#i hinh va gia tri tai sin the chap cfia khach hang tri tai dad diem lap bao cao Gia tri so sach 30/09/2013 Bat Ong san DOng san Chimg tir co gia Tai san khac 54,886,424,034,731 30/09/2013 31/12/2012 31/12/2012 54,886,424,034,731 46,623,608,910,715 46,623,608,91 x,715 27,545,955,578,235 20,873,587,987,526 27,545,955,578,235 20,873,587,987,526 12,783,962,303,661 11,971,473,902,364 12,783,962,303,661 11,971,473,902,364 26,316,460,462,335 24,729,448,504,851 26,3 6,460,462,335 24,729,448,504,851 121,532,802,378,962 104,198,119,305,456 121,532,802,378,962 104,198,119,305,456 42 Nghia vu no; tiem an va cac cam ket thra Trong qua trinh hog dOng kinh doanh, Ngan hang thc•c hien cac cong cu tai chinh lien quan den cac khoan muc ngodi bang can d6i ke toan Cac cong cu tai chinh clul ye'u bao g6m cac cam ket bao lanh va thu tin dung Cac cong cu cling tao nhimg rdi ro tin dung cho Ngan hang ngoai cac rui ro tin dung da &roc ghi nhan not bang Rui ro tin dung dia cac cong cu tai chinh ngoai bang du•c dinh nghia la kha nang mang den rid ro tin dung cho Ngan hang mot cac ben lien quan den cong cu tai chinh dO khong dux hien cac dieu khoan cila hop d6ng Bao lanh tai chinh la cac cam ket co dieu kien ma Ngan hang cap cho khach hang de giao dich v•i mot ben thin ba cac hog dOng ve bao lanh vay von, bdo lanh toan, bao lanh thuc hi4i hop d6ng va bao lanh du thau Rui ro tin dung lien quail d6n vi'esc cap bao lanh ve co ban gi6ng rai ro cho vay khach hang Giao dich thu tin dung thuang mai tra la loci giao dich dO Ngan hang cung cAp tai chinh cho khach hang caa minh, thong thuemg la ngubi muainha n1-4 khau hang hoa va ben thy huOng la ngoai ban/nha xudt MILL Rui ro tin dung thu• tin dung tra thu6ng thAp hang hod nhap khau duot dfing de the chAp cho loci giao dich 26 iI SHB 017S , (lartrs WIS, VAXII1 140,0, Ngfin hang TMCP Sai Con — Ha N6i Giao dich thu tin dung tra chain se phat sinh rui ro hop (fang da dugc thyv hien ma khach hang khong than cho ben thu huang Cac thu tin dung tra cham kitting dugc khach hang toan dugc Ngan hang ghi nhan la khoan cho vay bat buOc va cong ng Wang frng the hien nghia vu tai chinh cua Ngan hang phai toan cho ben thu huOng va thuc hien nglifa vu caa Ngan hang viec bao lanh cho khach hang Ngan hang thuong yeu c'au khach hang Icy quy de dam bao cho cac cong cu tai chinh co lien quan den tin dung can thiet Gia tri ky quy dao (V.:mg tit 0% den 100% gia tri cam ket dugc cap, tity thuOc vao mac dO tin cay cua khach hang Ngan hang dank gia Chi tiet cac khoan cong ng tiem An va cam ket ngoai bang vac' 30 thang 09 nam 2013 nhu sau: 2,646,279,240,279 31/12/2012 VND 2,366,410,752,160 168,801,960,954 167,635,372,227 2,584,320,373,067 7,396,455,692,238 5,287,168,458,408 30/09/2013 VND Bao lanh tai chinh Thu tin dung tra Thu tin dung tra chasm Cam ket bao lanh khac 2,838,281,577,776 365,776,242,414 1,546,115,631,769 43 Giao dich Wri cac ben lien quan Giao dich voi cac ben lien quan la cac giao dich dugc dive hien vai cac ben c6 lien quan vai Ngan hang Cac ben dugc coi la lien quan nett mot ben co kha nang kiem soat hoac co anh huOng dang ke doi vai ben viec guy& dinh d6i voi cac chinh sach tai chinh va hoat dOng MCA ben dugc coi la ben c6 lien quan vai Ngan hang nett: (a) True tiep hoac gian tiep qua mot hay nhieu ben trung gian, ben nay: ► kiem soat hoac bi kiem soat hoac chiu su kiem soat chung boi Ngan hang (bao gom cac cong ty me, cong ty con); ► c6 von gap vao Ngan hang va do co anh huOng clang ke tOi Ngan hang; co quyen dog kiem soat Ngan hang; (b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mgt ben lien doanh, lien ket; (c) Ben lien quan c6 vien la nhan su chinh Ban Tang Giam doc cua Ngan hang hoac cong ty me ciaa Ngan hang; (d) Ben lien quan la vien mat thiet gia dinh cua bat ky ca nhan nao da neu tr'ing diem (a) hoac (c); (e) Ben lien quan la mot to chic trkrc tiep hoac gian tiep chiu su kiem soat, ding kiem soat hoac chit' anh huang clang ke, hoac co quy6n bi'eu guy& b6.1 bat ky ca nhan nao dugc de cap den diem (c) hoac (d) 27 SHB Ngfin hang TMCP Sal Con — Ha Ni Tom tat met s6 giao dich lan vai cac ben lien quan quy III nam 2013 nhu sau: Cac giao dich Thu tir dich vu uy thac d'Au ttr Thu c6 tiro to cong ty lien quan dong 20,929,506,667 T6m tat cac khoan phai thu phai tra cac ben lien quan tai thei diem 30 thang 09 nam 2013 nhu sau: PIO Ira Pkai thu Ong thing Cdc giao dich 2,389,106,798,022 Cho vay KST quy de kinh doanh chirng khoan 645,331,732,999 Uy tilde dAu to 816,785,357,761 Tien giri kh6ng kST han 959,300,000,000 Tien gfri co kSi han 3,034,438,531,021 1,776,085,357,761 44 Chinh sich quail IS7 riii ro lien quan d6n cac cong; ci, tai chinh Mgc tieu cua Ngan hang la tei da hoa gia tri dAu tu cua ce dOng, gia yang tee de tang twang lgi nhuan va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao gem nhan tien gfri cua khach hang va dau to vao cac tai san tai chinh c6 chat Itrong cao da tra hoat &Ong mang tinh then ch& giftp Ngan hang dat &lac mac chinh Tech !Ai suAt can thiet Xet tir khia canh quan ly rid ro, dieu dOi hoi Ngan hang ket hap met each can do'i giaa cac cam ket ngoai bang (nhu bao lanh va thu tin dung) vai cac khoan cho vay (bang deng nei to cang nhu ngoai te) cac ca nhan va to chirc thuec cac mi•c de tin cay khac Ben canh do, Ngan hang ding dAu tu met phAn von Iuu &Ong vao cac chi:mg khoan dAu tu hay cho cac ngan hang khac vay Nhang rai ro lien quan den trao d6i ngoai to va thay de)i lai suat dugc quart 15/ th6ng qua ap dung han mire trang thai nham han cite sir tap trung qua mac cleng thai tham gia vao cac hoat deng co tac dung can bang lan de giam thieu rid ro Thong qua viec nam gia nhieu tai san la cac cong cu tai chinh co chAt him cao, ca cAu bang can ci6i ke toan hop nhAt cua Ngan hang c6 dit kha nang phong ngira rtiti ro y6u qua trinh hoat Ong kinh doanh va dam bao kha nang khoan Them vac do, Ngan hang cang tham gia vao nhien giao dich phOng ngira rui ro lien quan den cac cong cu tai chinh nhu cac cam ket hoan dei ngoai to cho muc dich quan ly rai re, lai suAt Trong qua trinh quan ly rui ro tin dung, Ngan hang da sir dung có hieu qua CAm nang Tin dung dO ghi chi tit cac chinh sach va thu tuc cho vay cling Wu!• cac can thuc hien de chuan h6a cac boat Ong tin dung dia Ngan hang Rui ro khoan d•cyc han ate thong qua viec nam gift met se luong lon tien mat va cac khoan tuang &•ang tier dual dang tai khoan Nostro, cac 28 II SHB S1.1.1,,aftna, 1.exiblo.,10,60111, Ngan hang TMCP Siti Gan — Ha N'ai khoan tien gfri c6 kj/ han tai Ngan hang Nha nude va cac to chirc tin dung khac va cac giay c6 gia Cac tS, le an toan co tinh den yeti t6 rui ro cling dugc sir dung a quart V/ rui ro khoan Ngan hang thuong tien hanh dinh gia chenh Lech lai suit, so sanh vol cac thi truing nude va que)c t6 a co nhang dieu chinh kip th6i Them vao dO, viec ap dung cac quy trinh quan ly rui ro not b6 cang tra nen hieu qua han nh6 viec tri6n khai He thOng Quin ly V& Tap trung va He th6ng Thanh toan Tap trung, theo dO toan bo cac giao dich von va toan cua Ngan hang deu H6i s6 chinh thuc hien Viec dO cho phdp Ngan hang giam sat hieu qua han cac bin d6i ve von va giam cac sai sot co the xay cling nhu nhfing thil We phirc tap khong can thiet 45 Riii ro tin citing Rui ro tin dung la kha nang xay ton that hoat Ong ngan hang dm t0 chirc tin dung khach hang kh6ng thus hien hoac khong CO kha nang thuc hien nghia vu cua minh theo cam ket Ngan hang kiem soat va quan ly rui ro tin dung bang each till& lap han mire toan Wang img vii mire d6 rui ro ma ngan hang co the chap nhan dugc dui vol moi khach hang va d6i vai moi linh vuc dia ly, nganh nghe Ngan hang cid' thiet lap quy trinh soat xet chat luting tin dung cho phep du bao sam nhung thay d6i ve tinh hinh tai chinh, kha nang tra ng cua cac ben dOi the dtra tren cac yeu t6 dinh tinh, dinh luting Han mire tin dung doi vai mOi khach hang dugc thiOt lap thong qua viec sir dung he th6ng xep hang tin dung, dO moi khach hang dugc xep loci a mot mac d6 rid ro Mire d6 rui ro co the dugc sira d'6i, cap nhat thu6ng xuyen 46 Rai ro thi truiyng 46.1 Rai ro lai suit Th6i han dinh lai lai suit thuc to la tiled han lai Unit tir thOi diem lap bao cao tai chinh cho tai kS, dinh lai lai suit gin nhat cua cac khoan muc tai san va ligu'on On Cac gia dinh va dieu kien sau dugc ap dung phan tich th•i han dinh lai lAi suit thuc t6 cua cac tai san va cong ng cua Ngan hang: ► Tien mat, yang bac da quy; gOp von dAu to dai han va cac tai san co khac (bao g6m tai san c6 dinh, bat gong san dAu to va tai san c6 khac, trir uy thac dAu tu) dugc xep oai khoan muc khong bi anh hugng dinh lai lai suit; ► Tien giri tai Ngan hang Nha nude Viet Nam duct xep loci tien giri toan dO kS, han dinh lai lai suit thuc to dugc xep loaf den mot thing; ► Thad han dinh lai lai suit thuc to cua chung khoan dAu to va chimg khoan kinh doanh dugc tinh dua tren thed gian dao han thuc to tai th6i diem lap bao cao tai chinh cua tirng loaf chimg khoan; 29 iI SHB Ngan hang TMCP Sai Gen — HA Ni Thai han dinh lai lai suit thtrc to ctia cac khoan tien girl va cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan no chinh phO va Ngan hang Nha nu& V* Nam; cac khoan tin giri va vay cac T6 chac tin dung va khoan muc tin gui ctIa khach hang duct xac dinh nhtr sau: Cac khoan muc co lai suit c6, dinh sit& thai gian cCia hop d6ng: Thai han dinh lai lai suit thav t6 dtra tren thai gian dao han thtrc to tinh tit thai di6m lap bao cao tai chinh Thai han dinh 14i lai suit thtrc to cua cac hgp dcing cho Cac khoan muc c6 lai suit tha tren thai gian dao han lai; vay co thai gian dao han lai dual thang &roc xac dinh cac hgp d6ng co thai gian dao han 10 teen thang &roc x6p vao loci tir thang d6n thang lcSi dinh lai !Ai silk cua Ngan hang tiSi da la thang mot Ian Thai han dinh 10 lai suit thtrc to cua khoan muc nguon von tai trg LIS/ tilde dau ttr, cho vay ma f6 chirc tin dung chiu rui ro &rot tinh dk•a tren thai gian ciao han 10 dia tirng hop &mg; Thai han dinh lai MI suit Gila cac khoan n• khac duct x6p vao khoan muc kh6ng bi anh htrOng dinh lai lai suit hoac kji han tir thang d6ri thang Trong thtrc t6, cac khoan muc co the CO thai gian dinh lai ldi suit khac 30 11 SHB :S• ••••: • tne, r.emb sclubons Ngan hang TMCP Ski Gen — Ha NOi Dan vi : Qua Ilan TAI SAN TiAn mat yang bac, da quy TiAn giri tai Ngan hang Nha nude TiAn girl tai va cho vay cac t6 chirc tin dung khac (*) Chirng khoan kinh doanh (*) Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac (*) Cho vay khach hang (*) Chirng khoan dAu to (*) G6p von, dau to dai han (*) Tai san c6 dinh va bAt dOng san du to 10 Tai san C6 khac (*) TOng tai sin Kitting chiu ' Iii Den 01 thing TU 01 - 03 thing Tie 03 - 06 thing Tir 06 - 12 thing Tir 01 -05 nim Tren 05 nim 1,246,168 3,568,720 7,237,283 Trqu dong TOng 1,246,168 3,568,720 4,733,357 6,230,628 1,000,000 19,201,268 120,153 120,153 7,515,023 22,980,542 2,206,226 821,683 8,284,645 11,744,535 31,937,610 1,121,171 1,604,200 1,050,376 224,012 501,320 7,515,023 58,209,954 37,792,138 9,109,216 4,193,832 8,295,021 2,157,846 4,049,496 31,967,656 28,830,598 9,877,885 965,358 1,727,154 462,276 8,969,859 22,346 452,361 9,432,135 520,487 45,779 65,487,354 15,527,147 821,683 8,284,645 12,515,646 126,772,784 NQ PHAI TRA Tien girl cua va vay fir Ngan hang Nha nt.r6c va cac to chtic tin clung khac Ti&I girl cCia khach hang Cac cong cu tai chinh phai sinh va cac khoan na 9,145,438 760,503 1,304 6,042 tai chinh khac V6n tai trg, ay thac &au tu, cho vay ma t6 chUc tin 80,583,385 6,042 2,550 32,216 117,973 63,475 433,342 dung chiu rai ro Phat hanh gi'ay ter c() gia Cac khoan no khac 1,123,332 2,935,907 4,338,941 32,143,993 16,981,261 13,547,854 991,462 18,085 106,721,914 5,648,145 (7,872,046) (9,354,022) 8,440,673 502,402 20,050,871 5,648,145 (7,872,046) (9,354,022) 8,440,673 502,402 20,050,871 230,958 16,781 43,039,258 15,170,696 7,515,023 463,954 8,831,522 2,334,647 Tong nco' phii tra MUT chenh nhay cam vol !Ai suit nOi bang 14,502,364 2,334,647 Cac cam kAt ngoai bang c6 tic dOng teri mire d6 nhay cam vai lai suit cua cac tai sin va cong no (r6ng) Min chenh nhay cam voi Ili suit nOi, ngo#i bang 7,515,023 - 15,170,696 31 Ill SHB So,ki partnens.11,,,ble Ngfin hang TMCP Sai Con — Ha N(ii 46.2 Rfei ro tien to Rai ro tin to la rill ro ma gia tri caa cac cong cu tai chinh bi thay doi xuAt phat tir nhUng thay d6i ve ts, gia Ngan hang duvc lap va hoat dOng tai Viet Nam vdi dOng tin bao cao la VND DOng tin giao dich chinh caa Ngan hang cling la VND Cac khodn cho vay va img trade khach hang cira Ngan hang chii yOu bang VND, mot phan bang USD va EUR Tuy nhien, mot so tai san khac cira Ngan hang lai bang cac dOng tin khac ngoai VND, USD va EUR Ngan hang cid dua mot N thong han mirc de quan ly thai caa cac dOng tien Trang thai dOng tin dupc quan ly tren ca so' hang va chin lugc phOng ngira rid ro d•dc Ngan hang sir dung dam bao rang trang thai caa cac (fang tin ducyc tri han mirc da thiOt lap a 32 SHB Ngan hang TMCP Sai Gen - HA Nei Phan loci tai san va cong nq theo loci tin t" da dugc quy gi sang VND vao 30 thang 09 nam 2013 nhu sau: Don vi: VND Chi tieu TN san Ti6n mat yang bac, da quy Ti61 giri tai va cho vay cac t6 elide tin dung khac (*) USD dove quy clai VND 25,646 Cac ngo#i tg khac dieqc quy dai VND Tang 209,411 15,812 250,868 2,679 - 2,679 164,101 3,056,876 106,956 3,327,933 67,857 2,505,025 - 2,572,882 155,234 9,527,111 60,034 9,742,379 Tian girt tai Ngan hang Nha nuerc EUR dirqc quy dai VND Chung khoan kinh doanh (*) Cac cong cu tai chinh phai sinh va cac tai san tai chinh Id& (*) Cho vay khach hang (*) Chimg khoan du to (*) Gap von, dau to dai han (*) Tai san Co dinh va bat dOng san (tau to 10 Tai san CO khac (*) Tang tai san 946,620 946,620 13,405 1,012 413,850 9,533 22,938 698,840 155,150 855,002 16,959,967 347,484 17,721,301 Nq phai tra va von chic so halt Ti& gin cilia va vay tilt Ngan hang Nha nubs va cac t6 chac tin dung khac Ti6n gin caa khach hang Cac cong cu tai chinh phai sinh va cac khoan ny tai chinh khac V6n tai try, ay that dau ttr, cho vay ma to chirc tin dung chin rill ro Cac khoan no kW 3,267,103 26,976 3,294,079 404,800 8,512,916 22,317 8,940,033 7,321 V6n va cac quy Tang ng phai tra va von chi, so' hieu ' Trpg thai an tg nOi bang Trog thli tien tg ngo0 bang Trang thai tin q nCri ngo#i bang 2,566 7,321 4,531,512 Phat hanh giAy to, di gia - 4,531,512 250,579 1,846 254,990 16,127 8,589 407,366 16,585,557 59,728 17,052,651 6,484 374,409 287,756 668,650 874 7,358 (46,093) 328,316 1,080 288,836 24,716 (44,139) 624,511 33 1101SHB {Nyiner, itexibie $oiut=oms Ngfin hang TMCP Sai Gen — Ha N(ii 46.3 Rid ro khan Rai ro khoan la rui ro Ngan hang gap khO khan viec that hien nhang nghia vu cho cac cong no tai chinh Rai ro khoan Oat sinh Ngan hang c6 the khong du kha nang that hien nghia vu tra ng nhung cong no• den han nhang thai diem binh thuemg hoac kho khan De giam thieu rui ro khodn, ngan hang phai huy dOng tir nhieu nguon da dang khac ngodi nguon von ca ban dm ngan hang Dong thoi ngan hang can c6 chinh sach quan ly tai san co tinh khoan linh hoat, theo doi don tien tuong lai va tinh khoan hang Ngan hang cling can danh gia dOng tien dy• kien va kha nang san co cua tai san dam bao hien tai trtrang hop can huy dOng them nguon von Thai gian dao han cua cac tai san va cong no the hien thai gian lai cua tai san va cong no tinh tir lap bao cao tai chinh den Man theo quy dinh hop dong hoac dieu khoan Oat hanh Cac gia dinh va dieu kien sau duot ap dung phan tich thai gian den hp cua cac tai san va cong no dia Ngan hang: ► Tien girl tai Ngan hang Nha ntrac Viet Nam duct 'cep loai tien gui toan, dO bao gom,tien till bat buOc S6 du dm tien du tilt bat bu6c phy thuOcsvao phan va ky han cua cac khoan tien gui khach hang dm Ngan hang; ► Thai gian dao han cua chi:mg khoan dAu tu• duct tinh dua tren dao han caa tang loai chang khodn; ► Chimg khoan kinh doanh dirge ?cep vao loai ky han den thang; ► Thai gian den han cua cac khoan tien gui va cho vay cac TCTD va cac khoan cho vay khach hang &roc xac dinh dua vao den han dm hop &Ong quy dinh Thai gian den han that to c6 the thay doi cac khe trot cho vay duct gia han Ngoai ra, cac khoan cho vay khach hang dirge the hien bang gia tri goc khong bao gom du ph6ng rui ro; ► Thai gian den han cita cac khoan dAu to gop von mua co phAn diroc coi la han mot nam cac khoan dau to khong co thai gian dao han xac dinh; ► Cac khoan tien gui, tien vay cua cac to chirc tin clung va cac khoan tien gfri cua khach hang duce xac dinh dua vao tinh chat cua cac khoan hoac thai gian dao han tren hop &Ong Tai khoan Vostro va tien gui town dirge that hien giao dich theo yeu doi,vai cau cua khach hang va do diroc xep loai khong ky han Thai, gian dao cac khoan vay va tien han dirge xac dinh tren ngdy den han theo hop &Ong Trong that te, cac khoan co the duvc quay yang va dO tri thai gian dai han thai gian dao han ban dau; ► Thai gian den han cua tai san c6 dinh duct xac dinh dua vao thai gian sir dung hixu ich can lai dia tai san 34 SHB DarInees,,,rd.,IWIK:, Ngfin hang TMCP Ski Gan — HA N')i i Don vi • Qua ban Chi tieu Tren 03 thing Trieu dong Trong han Den 03 titling Dtn 01 thing Tir 01 - 03 thing Tir 03 - 12 thing Tir 01 - 05 Teen 05 nam nam Wong TAI SAN 01 Tian mat yang bac, cid quy 623,084 623,084 TiL grid tai Ngan hang Nha ntrac 1,784,360 1,784,360 Tian gin tai NI cho vay cac VI', eh& tin dung khac (*) 6,989,772 Chimg khoan kinh doanh (*) 4,309,405 7,631,955 70,000 60,077 19,001,131 60,077 Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac (*) Cho vay khach hang (*) Chung khoan (tau to (*) Gap von, dau to dai hart (*) Tai san co dinh va bAt dOng san dau to 10.Tai san CO khac (*) Tong tai san 6,707,774 807,249 18,942,404 9,663,535 2,917,530 8,829,859 452,361 410,842 410,842 3,610,328 179 121,061 328,367 827,085 198,755 515,112 52,679 4,142,322 12,515,646 30,981,817 15,031,246 25,711,849 28,486,131 10,977,784 118,703,850 2,157.846 4,299,496 - 31,917,665 807,249 14,330,587 1,121,171 8,045,021 6,707,774 - 9,479,431 10,999,709 - 5,556,375 1,358,113 28,880,598 19,023,324 760,503 4,693 65,487,354 14,679,034 NQ PHA1 TRA Tiengfri cita va vay tin Ngan hang Nha nuac va CAC to chile tin dung khac Tian gai dm khach hang Cac cong Cu tai chinh phai sinh va cac khoan nq tai chinh khac V& tai trg, fly tilde dau Ur, cho vay ma t6' chirc tin dung chiu rut ro Phat harsh gidy tar cao gia 1,295 6,042 32,216 102,872 433,342 1,123,332 7,274,848 2,334,647 6,707,774 807,249 42,739,267 (11,757,450) 80,583,385 6,042 2,550 Cac khoan nq khac Tiing nq phai trit Mut chenh Tech khan rang 14,502,364 309,535 16,781 8,831,522 32,193,993 (17,162,747) 30,700,539 (4,988,690) 463,954 2,334,647 1,070,039 27,416,093 18,076 10,959,708 106,721,914 11,981,936 35 e41 S HR SOW twirlers, nextisle solutions Ngfin hang TMCP Sai Gon — Ha Ni 47 it GIA MOT SO LOAI NGOAI TE VAO THOI DIEM cull QT.A7 30/09/2013 31/12/2012 HVD V1VD USD 21,036 20,828 EUR 28,491 27,566 GBP 34,086 33,689 CHF 23,299 22,847' JPY 216 243 SGD 16,809' 17,046 AUD 19,655 21,678' HKD 2,694' 2,690 CAD 20,491 20,964! CNY 3,457 3,286 XAU 3,751,000 4,601,000 Ha Noi, thang,10 nam 2013 truZen L4p bi u Tting Giam Woe co PHA sifl OCIN, HA Vwrng Thanh Huytn Ninh Lan 36 ... 81,857,842, 634 6,187,888,977 88, 834 , 933 ,4 93 2, 030 ,020,251, 735 3, 610,994,117,679 39 ,447,9 03, 8 83 101,015,199,7 93 17, 733 ,32 8,7 03 16, 234 ,487 ,33 3 2,087,201,484 ,32 1 3, 728,2 43, 804,805 19 641 SHB Ngan hang... 21,047,158 ,33 6 174, 232 ,950 4,578,785 ,36 7 2,676,7 83, 248 4, 436 ,660, 830 1,092, 833 ,458 29,789 ,32 7,967 67,204,207,600 34 ,576,089 ,35 8 110,290,8 73, 299 66,1 93, 586,5 23 65,915,250,5 13 16,547 ,37 7, 830 2 93, 5 23, 177,524... 6,962 ,30 8,0 53 218 ,32 2,882 7,180, 630 , 935 6,962 ,30 8,0 53 218 ,32 2,882 7,180, 630 , 935 3, 621,990 ,37 4,561 186,728,992,256 26,542,728 ,32 2 3, 835 ,262,095, 139 789,201,882 6,187,888,977 88, 834 , 933 ,4 93 2,788,770 ,36 4