M SHB Bao cao tai chinh rieng le Quy III nAm 2013 NGAN HANG THUONG M)SI C6 PHAN SAI GON - HA NQI 77 Tran Hung Dao - Quan Hoan Kidm - Ha N6i Fax: 04.39410942 Tel: 04.39423388 MAu s6: Q-Ola TD - BANG CAN DOI Kt TOAN Don vi tinh: VND Chi tieu MA chi Thuyet minh lieu SA cu6i ky SO dau nam A TAI SAN I Tien met, yang bac, di quY 110 15 623,015,515,300 484,875,646,566 3,031,869,478,896 II Tien girl tai NHNN 120 16 1,784,359,826,247 HI Tien, yang girl tai cac TCTD khac va cho vay cac TCTD khac 130 17 18,762,586,838,065 29,624,498,120,631 Tidn, yang girl tai cac TCTD khac 131 5,658,191,417,629 20,758,858,280,631 Cho vay cac TCTD khac 132 13,144,085,001,951 8,890,044,000,000 Dv ph6ng rai ro cho vay cac TCTD khac 139 IV Ching khoan kinh doanh Chimg khoan kinh doanh Dv ph6ng giam gia chimg khoan kinh doanh V Cac eon cm tai chinh phai sinh va cac tai san tai chinh khic VI Cho vay khach hang Cho vay khach hang Dtr phOng rid ro cho vay khach hang (39,689,581,515) (24,404,160,000) 140 141 149 150 63,725,960,330,088 55,620,640,194,023 19 65,469,275,214,547 56,871,071,024,884 20 (1,743,314,884,459) (1,250,430,830,861) 160 161 169 5,846,612,060 18 14,519,905,849,834 12,549,275,940,349 Chimg khoan dal] tu san sang dd ban 171 8,768,837,200,346 8,268,595,920,125 Chimg khoan dau tu giir ddn dao han 172 5,760,197,088,505 4,290,543,803,540 VII Chiing khoan clan tir Du phong giam gia chirng khoan dau tu VIII Gap van, dau to dai ban 170 21 (9,128,439,017) 179 210 (9,863,783,316) 527,794,764,506 167,710,070,000 22 514,964,413,743 167,710,070,000 Dau tu vao ding ty 211 Vdn g6p lien doanh 212 Dan tu vao cOng ty lien kdt 213 Dau tu dai han khac 214 395,841,525,375 420,325,959,557 Du phong giam gia dau tu dai han 219 (48,587,181,632) (60,241,265,051) IX Tai san c6 dinh 220 4,051,120,583,658 4,117,387,267,420 332,457,119,156 392,745,384,728 Tai san co dinh huu hinh 221 a Nguyen gia TSCD huu hinh 23 222 Hao mon TSCD hiru hinh Tai san co dinh thud tai chinh Nguyen gig TSCD 225 b Hao mon TSCD 226 Tai san cd dinh vd hinh 227 a Nguyen gia TSCD vo hinh 228 b Hao mon TSCD vo hinh 229 X BOt di:ing san dau to 240 a Nguyen gia BDSDT 241 b Hao mon BDSDT (286,396,804,009) 224 a 679,142,188,737 (281,972,895,599) 223 614,430,014,755 241 b XI Tai san CO khfic Cac khoan phai thu 250 3,718,663,464,502 3,724,641,882,692 3,825,243,222,919 24 3,807,152,344,578 (106,579,758,417) 25 12,179,271,595,024 (82,510,461,886) 9,982,866,452,600 251 2,104,884,901,008 1,513,211,519,859 5,625,267,976,049 4,461,258,546,259 4,458,290,677,362 4,017,568,345,877 Cac khoan MI, phi phai thu 252 Tai san thud TNDN hoan lai 253 Tai san Co khac 254 - Trong do: Loi the thuang mgi 255 Cac khoan du phong riti ro cho cac tai san Co nOi bang khac 259 TONG TAI SAN CO 300 (9,171,959,395) 116,161,184,951,959 (9,171,959,395) 115,945,054,477,051 • MA chi Thuyet den minh Chi tieu SO cuOi ky SO dAu nAm B NQ PHAI TRA VA VON CHU SO HITU I Clic khan nq Chinh phti vi NHNN II Tien giri va vay ctia cac TCTD khac 310 320 26 14,502,363,736,874 21,777,251,159,172 Tien gin elm cac TCTD khac Vay cac TCTD khac 321 322 27 2,750,345,736,874 11,752,018,000,000 15,505,603,159,172 6,271,648,000,000 330 340 350 360 370 28 18 29 80,648,475,069,147 6,042,266,955 463,953,806,027 8,831,521,658,982 1,666,680,961,218 77,679,865,564,949 1,337,568,617,279 III Tien Oki cua khich hang IV Cfic cong cy tai chinh phai sinh va cac khoan nq tai chinh khic V VOn tai trq, uji thac dAu ttr, cho vay ma TCTD phai chin rui ro VI Phat hanh giAy tir co gia VII Cac khan Nq khic Cac khoan lai, phi phai tra 385,245,424,157 4,370,388,535,054 2,284,441,414,077 TOng Nq phai tra VIII Vim va cac pi" Von cda TCTD a Van diJu le b Van dau tuXDCB c Th4ing du van ca phan d Co phiAu qup e Co phdu uu deii g Van klidc Qu'y cua TCTD Chenh Lech ty gia hoi doai Chenh lech danh gia lai tai son 371 372 373 379 30 30 277,166,554,405 51,945,789,534 1,944,545,894,786 645,209,784 298,437,357,539 40,812,951,968 400 500 Thud TNDN hoan Iai phai tra Cac khoan phai tra va cong nq khac Dv phi:mg rui ro khac 31 106,119,037,499,203 10,042,147,452,756 106,497,192,097,409 9,447,862,379,642 8,962,251,608,400 8,865,795,470,000 8,962,251,608,400 8,865,795,470,000 410 411 412 413 414 415 416 101,715,710,000 (5,259,571,600) 477,413,276,960 (63,626,871,906) 420 430 440 450 Led nhuan chua phan phi VIII Lyi ich cua co Tong thieu so 700 A, TONG NO PHAI TRA VA VON CHU sei Hifti 101,715,710,000 (5,259,571,600) 477,413,289,655 666,109,439,302 8,197,481,587 116,161,184,951,959 115,945,054,477,051 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 31 800 • CAC CHI TIED NGOAI BANG NG I 910 Nghia vy nq tiem an WIN Bao lAnh vay von 911 912 913 SsM Cam k'et nghiep vv L/C Bao Faith khac Lb bleu I 40 thing Min 2013 nal, Ngdy TOng Giam Dew /r Toan Trtrivng i lv e j MICOPHH Nv SAI Virang Thank Huybs Ninh Th an Phteeng CON.NA NW HB Bao coo tai chink Hag le QuSi III want 2013 :Solid partne rs u herlIalo solutions NGAN HANG TMCP SAI GON - HA NCH 77 TrAn Flung Dao - QuAn lioAn Kie'rn - HA NOi Tel: 04.39423388 Fax: 04.39410942 Mau so: Q-02a TD - BAO CAO KET QUA HOAT DONG KINH DOANH Don vi tiny: VND Ch i ti eu Quji III MA chi tiEu Thuyet mink Nam 2013 Luy Ice tir du nam Ucn cutii Quji III Nam 2013 Niim 2012 Nam 2012 Thu nhap tit lai va cac khoan thu nhAp [von to 01 32 2,065,867,959,310 8,185,642,909,511 6,922,051,408,056 Chi phi lai va cac _chi phi tuang to lai 13,074,938,300,335 02 33 Thu nhap liii thuisin Thu nhAp tit hoat dOng dich vu Chi phi hoat dOng dich vu 03 1,503,233,354,092 562,634,605,218 04 05 49,940,513,447 13,002,564,213 7,790,181,061,334 395,461,848,177 51,554,477,081 46,575,435,056 5,271,283,056,925 1,650,768,351,131 134,603,650,223 37,112,328,515 11,684,889,754,470 1,390,048,545,865 155,671,527,711 62,937,045,256 II III IV V Lai/I8 Oman tir hoot di)ng dich vu 06 Lai/I8 thuan tir hoot di)ng kink doanh ngooi hoi 07 08 4,979,042,025 5,466,802,936 (2,961,217,398) 1,725,030,173 18,281,601,327 501,046,600 97,491,321,708 130,317,951,907 (6,211,416,820) (9,381,613,480) 19,879,299,749 than tir mua ban chting khoan kink doanh Lai/lo thuan tir mua ban cha.ng Ichoin dau tu Thu nhAp to hoat dOng kit& Chi phi hopt d'Ong khac VI VII VIII Liii/I6 Chun tir boat ding Ichic Thu nhap tir gop von, mua co pilau Chi phi hog dOng IX nhulin thain tir hoot Ong kink doanh trtro.c chi phi du phong rai ro tin dung X Chi phi dy phong rid ro tin dung XI XII XIII XIV XV 34 35 36,937,949,234 38,359,371,493 (747,907,960) 10,425,996 6,260,781,545 09 10 11 12 13 14 140,312,429 6,120,469,116 879,140,488 369,917,415,844 36 37 6,854,974,336 17,780,554,727 4,088,913,995 1,006,992,296,557 15 274,276,637,741 Tiing 19i nhuan trtrOc tittle • Chi phi thue TNDN hiEn Midi tom tinh Chi phi thu TNDN boon loi Chi phi Hutt TNDN tom Huh Lqi nhui:in sau tht4 16 17 18 19 20 21 (46,934,658,099) 321,211,295,840 80,080,873,034 Lui ciia co (Thug thieu so Lai co ban Hen co phiEn 92,734,482,455 37,900,931,992 (3,894,397,045) 2,693,496,198 126,811,689,432 20,627,328,470 13,024,325,413 2,002,497,138 1,207,641,789,383 1,604,395,87(1,712 670,369,627,614 26,572,087,660 106,184,360,962 5,300,537,945 23 80,080,873,034 241,130,422,806 (580,451,321,922) 1,092,127,535,446 (59,938,479,295) 1,106,387,629,667 (1,672,578,857,368) 96,420,076 730,308,106,909 178,667,778,976 (1,079,815,542,007) 178,288,534 96,420,076 (1,672,675,277,444) 551,640,327,933 178,667,778,976 178,288,534 (1,079,993,830,541) 22 (*) So lien thu th"ap, chi phi QuJi 111.2012 boo gom phdt sink quji 111.2012 aia SHB va so plait sinh timing ctia HBB nhnn vd sort sap nhOp Lap biEu toxin Trtro.ng c , ,,;T•.^-.Z 4ZIlly • ,,,,,2> \( ;1,002786,•"/ "-, , ir „ 17, Huyen • f‘ N , C': (if:., t4, 11A1\ - c.) 7NC TillitiNG MAl CO , ic Vtaing Thanh - gluing 4H0„, 2013 q: Tiing Giant iliic si.: y , \ , ‘4:1111?111-114 Phicong Nily,_, , ,./ s>,,,, : ,,,, p11.414"/A? ; c:, ;12, ( ?411.' M SHB Ban can tai chfnh rung le Quj III nam 2013 , NGAN HANG TMCP SAI CON - HA NOI 77 TrAn Hung Do - Quart Floan Kiem - Ha NOi Tel: 04.39423388 Fax: 04.39410942 Mau Q-03a Solid partoors, flexible:, solutions TD - BAO CAO LIXU CHUYEN TIEN TE - PPTT - Q1.1)'( DVT: VND , e tir dau Dam den eu6i qu} III Ma chi Thuvet mirth tieu Min 2013 Nam 2012 Thu nhap Ili va cac khoan thu nhap ttrang to nhan duqc 01 5,617,993,187,105 10,796,007,471,800 Chi tieu I LUU CHUYEN TIEN Tir HOAT KING KINH DOANH Chi phi 181 va cac chi phi Wang ttr da tra 02 (5,878,827,054,525) (10,661,509,888,040) Thu nhap tit hoot dOng dich vu nhan &roc 03 97,491,321,708 92,734,482,455 Chenh l''ch s6 tien thuc thu/thuc chi tir hoat dOng kinh doanh chimg khoan, yang hoc, ngooi to Thu nhap khac Tien thu cac khoan no cla dtroc xir 1y xth, bit dap bang ngu6n dkr phOng riii ro Tien chi tra cho nhan vidn va hoot dOng quan IY, cong vu (*) Tien thue thu nhap thirc nOp ky (*) Liu chuytn den than tir hoot dOng kinh doanh trtger nhamg thay dui ve tai san va v611 !nu dOng Nhang thay doi v'd tai san hogt el(mg 04 113,989,577,308 32,011,275,790 05 06 10,633,294,343 102,822,288,212 2,315,192,810 3,120,076,001 07 08 09 (1,124,986,966,541) (81,589,727,453) (1,524,288,488,664) (279,587,096,985) (1,242,981,175,245) (1,438,689,879,431) (Tang)/Giam cac khoan tien, yang giri va cho vay cac TCTD khac 10 11,617,713,308,617 (17,332,056,881,197) 10 (Tang)/Giarn cac khodn ye kinh doanh chimg khoan 11 (Tang)/Giam cac cong co tai chinh phai sinh va cac tai san tai chinh khac 12 (Tang)/Giam cac khoan cho vay khach hang 13 (TAng)/Giam nguOn du phOng de bit dip ton that cac khoan (tin dung, chimg khoan, dau tur dai hp) 14 (Tang)/Giam khac ve tai san hoot Ong Nhang thay doi vd cong nv hoot dOng 15 Tang/(Giam) cac khoan nq Chinh phi' va NHNN 16 Tang/(Giam) cac khoan tien girl, tien vay cac TCTD 17 Tang/(Giam) tien girt tha khach hang (bao Om ca KBNN) 18 Tang/(Giam) phat hanh giay to co gia (ngooi tru giay to co gia phat hanh &roc tinh vao hoot dOng tai chinh) 11 12 (1,953,203,677,291) (4,926,703,884,759) 5,846,612,060 1,600,897,981 13 14 (8,598,204,189,663) (17,952,131,326,323) 15 (632,192,747,434) (4,417,880,087,460) 16 17 18 19 (6,978,685,547,098) 2,968,609,504,198 (1,384,953,736,805) 5,213,966,937,795 30,810,122,383,778 4,461,133,123,928 (6,936,315,092,578) 78,708,381,870 '26,161,910,323 19 Tang/(Giam) von tai trq, uy thac dau ttr, cho vay ma TCTD chiu rill ro 20 Tang/(Giam) cac ding cu tai chinh phai sinh va cac khoan no tai chinh khac 21 Tang/(Giam) khac ve cong no hoot Ong 22 Chi tir cac quy tha TCTD (*) Luu chuyin tier' than tir hoat Ong kinh doanh 20 21 22 23 24 (6,845,725,233) 6,042,266,955 140,464,529,978 2,160,370,657,037 (133,595,334,358) (16,076,508,101,639) II LVIU CHUYEN TIEN Tif BOAT BONG DAU TV Mua sam tai san c6 dinh Tien thu tir 1y, nhugng ban TSCD Tien chi to 1Y, nhugng ban TSCD (*) Mua sam bat Ong san dau to (*) Tien thu tir ban, 1Y bat Ong san dau to Tien chi ban, 1y bat Ong san au to (*) Tien chi Tau tu, gOp von vao cac don vi khac Tien thu dau ttr, Op von vao cac don vi khac Tien thu c6 tirc va Icti nhuan &roc Chia tir cac khoan von dal hon Lim chuyin tien than tir hoot dOng dau tir 25 26 27 28 29 30 31 32 (339,843,455,034) 1,009,606,103 (1,774,469,362,830) 241,999,091 - (392,968,595,375) 8,000,260,483 au ttr, g6p 33 2,002,497,138 4,223,833,345 34 (328,831,091,310) (2,162,972,125,769) III LVU CHUYEN TIEN TV HOAT BONG TAI CHINH M chi ThuyCt rninh tieu Chi (463,250,336,348) 45 3,803,391,807,685 (14,436,088,419,723) 44 VII Tien NI cac khan two'ng throng tien tai thei diem cuOi ky (248,063,192,315) (823,910,680) 43 VI Dieu chinh anh caa thay doi ty gia Nam 2012 (823,910,680) 42 V Tien va cac khan ttro'ng dtrong tien tai thtri diem du kk Nam2013 cuoi quj' 4,051,455,000,000 35 Tang von co phan tir g6p von va/hoac Oat hanh co phieu Tien thu tit phat hanh giay to co gia dai han c6 du dieu kien tinh 36 vac, von tq c6 va cac khoan von vay dai han khac Tien chi town giay to co gia dai hall co du dieu kien tinh vao 37 von tq c6 va cac khoan von vay dai han khac 38 Co tirc tra cho co (long, lqi nhuan da chia (*) Tien chi mua co phieu ngan guy (*) 39 40 Tien thu duqc ban c phieu ngan qujf 41 Ltru chuyin tien than ta- hat dug tai chinh IV Lou chuyin tien than ky Lily O tar dau nilm Lap bi7 (y:1) 11,665,810,449,612 20,013,338,515,106 11,202,560,113,264 5,577,250,095,383 Mang nam 2013 Tong Giant dOc /61,fe tan trtrOng 47 I-\SAI GoN Ili Nal Vtratig Thanh Haydn Ni hi Lan Phwang ' :g • THUYET MINH BAO CAO TAI CHINH RIENG LE Cho Q4 III nam 2013 Ngan hang TMCP Sai Gen — HA NOi THUYET MINH BAO CAO TAI CHINH RIENG LE Quy III nam 2013 Thong tin vi ngan hang Giay phep hoat dOng 0041-NH/GP ngdy 13 thang 11 nam 1993 GiAy phep hog dOng Ngan hang Nha nu6c Viet Nam cap Thai han hog dOng dia Ngan hang la 40 nam ke tir cap gray phdp dAu tien 110i Wing Quin tri Ong DO Quang Hien Ong Nguyen Van Le Chu tich Uy vien Tai bO nhiem 05 thang nam 2012 Tai bO nhiem 05 thang nam 2012 Ong TrAn Ngoc Linh Uy vien Tai bO nhiem 05 thang nam 2012 Ong Pham Hong Thai Uy vien BO nhiem 05 thang nam 2012 Ong Pham Ngoc Than Uy vien BO nhiem ngdy 05 thang 05 nam 2012 Ba Dam Ngoc Bich Ong Le Quang Thung Uy vien Thanh vien dOc lap BO nhiem 05 thang 05 nam 2012 BO nhiem 05 thang 05 nam 2012 Ban kiem soat Ong Pham H6a Binh TruOng ban Ong Nguyen Hiru Dirc Ph6 tru6ng ban BA Hoang Thi Minh ThAnh vien Tai 1)6 nhiem ngdy 05 thang 05 nam 2012 Tai boo nhiem 05 thang 05 nam 2012 BO nhiem ngAy 05 thang 05 nam 2012 Ong Biai Thanh Tam Thanh vien Tai bO nhiem ngdy 05 thang nam 2012 Ong Nguyen Van Le Ong Dang Trung Dung Ong Le Dang Khoa TOng Giam dOc PhO TOng Giam dOc PhO TOng Giam dOc Tai bo nhiem ngdy 21 thang nam 2010 BO nhiem ngdy 01 thang nam 2006 BO nhiem ngAy 10 thang nam 2009 Ong Nguyen Huy Tai PhO TOng Giam dOc BO nhiem 18 thang 02 nam 2013 BA Ng6 Thu Ha BO nhiem ngdy 15 thang nam 2011 Ba Ninh Thi Lan Plurcmg Pho TOng Giam dOc PhO TOng Giam dOc kiem Ke toan Twang Ba Dang TO Loan Pho TOng Giam dOc BO nhiem 09 thang 10 nam 2012 Ban Ting Giant d6c Try ser chinh BO nhiem 08 thang 06 nam 2012 SO 77 - TrAn Hung Dao - Q.Hoan Kiem - TP.HA NOi - Viet Nam SHB Ngan hang TMCP Sai Gan — Ha NOi D4c diem hoat dOng to chfrc tin dung Ngan hang Thixcmg m4i CO phAn Sai GOn - Ha NOi (duai day goi tat la "Ngan hang") la mot ngan hang thuang mai co phAn Viet Nam lap tai nude COng hem Xa hoi Chii nghia Viet Nam voi th6i gian hoat dOng la 40 nam theo 0041-NH/GP 13 thang 11 nam 1993 dm Ngan hang Nha nix& Viet Nam Von dieu le ciia Ngan hang tai 30/09/2013 la 8,865,795,470,000 dOng nghin dOng) (Tam nghin tam tram sau aural lam tSf bay tram chin lam trieu bon tram bay Wei chinh cua Ngan hang dal tai SO 77 - TrAn Hung Dao - Q.Hoan Kiem - Ha NOi - Viet Nam Tai 30/09/2013, Ngan hang c6 4.145 nhan vien (DAu nam 2013: 4.463 nhan vien) Tom tit cac chinh sach ke than chi' y4u Chun mtrc va ch6 di) ke than AL) dung Ngan hang trinh bay cac bao cao tai chinh bang dOng Viet Nam (VND) theo Luat cac TO chirc Tin dung, Luat sira d6i va b6 sung mot so dieu Luat cac TO chirc Tin dung, cac chu'An mgc ke toan Viet Nam va He thOng Ke toan cac to chirc tin dung Viet Nam Ky bao cao va don vi tien to KS/ bao cao cua Ngan hang bat dAu tir 01/07/2013 va ket thiic vao 30/09/2013 Dan vi tien te sir dung ghi chep ke toan la dOng Viet Nam (VND) Nguyen tic ghi nh4n cac nghiep vu bang ngoai to va quy doi Theo he thOng ke toan cua Ngan hang, tat ca cac nghiep vu Oat sinh cua Ngan hang ducyc hach toan theo nguyen te Tai th6i diem cu6i nam, tai san va cong no c6 nguOn g6c ngoai te: dirge quy dOi sang VND theo tS/ gia quy dinh vao lap bang can d6i ke toan Cac khoan thu nhap va chi phi bang ngoai to cCia Ngan hang &roc hach toan bang VND theo tS, gia vao Oat sinh thong qua giao dich mua ban ngoai te Chenh lech tS, gia danh gia lai cac tai khoan kinh doanh ngoai te duvc hach toan vao bao cao Ket qua Hoat &Ong Kinh doanh va loi nhuan de 14i Chenh lech tSt gia phat sinh quy dOi cac tai san va cong no khac bang ngoai te sang VND &roc xir ly vao doanh so cua cac khoan muc thong irng tren bang can d6i ke toan vao ngdy lap bao cao tai chinh Chfrng khoan dau to gift den dao hum Chang khoan no gift den dao han la cac chirng khoan c6 kSi han co dinh va cac khoan toan c6 dinh hoac c6 the xac dinh &roc va Ban TOng Giam d6c coy dinh va co kha nang gift den dao han Ngan hang Bang ghi nhan cac chirng khoan theo gia g6c cong 'al du thu trir lai ch6 phan WO Gia tri phu trOi hoac chi& khau (n6u co) cling &roc phan anh vao gia tri ghi so cira khoan dau fix Lai &roc du thu hoac phan bo theo phucmg phap dung thang Chirng khoan duot gift den dao han se &roc xem xet ve kha nang giam gia Chirng khoan dugs lap du ph6ng giam gia gia tri thi truemg nh6 han gia tri ghi s6 Du phOng giam gia &roc ghi nhan vao bao cao ket qua hoat dOng kinh doanh SHB Ngan hang TMCP Sai Gen — Ha NOi Chung khoan dau tir san sang a ban Chung khoan dAu to san sang de ban la cac chirng khoan dugc git th6i gian khong An dinh truac, co the dugc ban de clap ang nhu c'au khoan hoac de irng ph6 vai twang hop thay d6i lai suk, ti gia, holac gia tri chfrng khodn Ngan hang clang ghi nhan cac cfnang khoan theo gia gOc Ong lai du thu trir raj chi phan 1306 Gia tri phu tri hoac chiet khAu (nett co) ding dugc phan anh vao gia tri ghi s6 cua khoan dau tu Lai dugc du thu hoac phan be) theo phuang phap duang thang Cac chang khoan dugc danh gia dinh kSi theo gia tri thi twang va du ph6ng giant gia tri se dugc lap gia tri thi twang nho han gia tri ghi se) Du phOng giam gia dugc ghi nhan vao bao cao ket qua hoat deng kinh doanh Chtimg khoan kinh doanh Chung khoan kinh doanh la chi:mg khoan ban dAu dugc mua va nam gift cho muc dich kinh doanh ngan han hoac neu Ban Tong Giam (I& guy& dinh nhu vay Ngan hang clang ghi nhan cac chang khoan theo gia gOc vao ngdy giao dich Trong cac kST tiep theo, cac chting khoan tiep tuc dugc ghi nhan theo gia gOc Tuy nhien, gia tri thi twang cua cac chimg khoan van dugc Ngan hang theo doi de danh gia ve kha nang giam gia gia tri thi trugng thAp han gia gOc Ngo41 tar truing hop khong the xac dinh gia tri thi truing met cach chac chan thi gia tri cua chfing dugc tinh dim tren nguyen gia sau trir di ton thk trac tinh (neu co) Lai hoac 16 tit kinh doanh chirng khoan &roc ghi nhan tren bao cao ket qua hoat Ong kinh doanh theo s6 thuAn Cac khoan cho vay Cac khoan cho vay ngan han co kSi han dugi nam; cac khoan cho vay va cho thue tai chinh trung han c6 kST han tit nam den nam va cac khoan cho vay va cho thue tai chinh dai han c6 IcY han tren nam ke tir ngdy giai ngan Viec phan loaf ng va lap du ph6ng rui ro tin dung dugc thuc hien theo Quyet dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh se) 18/2007/QD-NHNN 25 thang nam 2007 dm Thong d6c Ngan hang Nha nu& Viet Nam Cac khoan cho vay dugc phan nam nhOm ng can cu vao tinh hinh tra no va cac y6u t6 dinh tinh nhu sau: Nhtim 1: No' tieu chucin • Cac khoan ng han ma Ngan hang danh gia la c6 du kha nang thu hOi day du ca g6c va lai dung tiled han; • Cac khoan ng qua han dual 10 va Ngan hang danh gia la c6 kha nang thu hOi clay du g6c va lai bi qua han va thu hOi dAy du ge)c va tat dfing thai han lai; Nhom 2: No can chi oi • Cac khoan ng qua hart tir 10 den 90 ngay; • Cac khoan no dieu chinh kSi han tra ng lan dAu; SHB Ngfin hang TMCP Sai Gan — Ha NOi • Cac khoan no ca cAu lai thoi han tra no han theo thai han duoc co cAu 14i NhOin 3: No chthi tieu chudn • Cac khoan no qua han tir 91 den 180 ngdy; • Cac khoan no ca cL lai thOi han tra no lAn du, trir cac khoan no dieu chinh kST han tra no lAn dau phan loai vao nhom 2; • Cac khoan no duoc mien ho4c giam tai khach hang khong du kha nang tra lai dAy dfi theo hop d6ng tin dung; NhOm 4: No nghi ngo • Cac khoan no qua han tir 181 den 360 ngay; Cac khoan no ca cL lai thoi han tra no lAn dAu qua han dudi 90 theo tiled han • tra no dugc co cL lai lAn dAu; • Cac khoan no ca cAu lai theyi han tra no lAn thin hai; Nhom 5: c6 kha nang mat van • Cac khoan no qua han tren 360 ngay; Cac khoan no ca cAu lai thai han tra no fan dAu qua han tit 90 ngdy tra len theo thOi • han tra no duoc ca cAu lai lAn dAu; Cac khoan no ca eau lai thOi han tra no lAn thir hai qua han theo thOi han tra no • duoc ca eau lai lan thir hai; Cac khoan no ca cAu lai thOi han tra no ran thu ba tra len, ke ca chua bi qua han • ho4c da qua han; • Cac khoan no khoanh, no ch6 xfr Theo Quyet dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh s6 18/2007/QD-NHNN 25 thang nam 2007, doi vai cac khoan no qua han, t6 chirc tin dung phan loai lai vao nhOm no c6 rUi ro thAp han Ngan hang danh gia la co du kha nang thu h6i dAy du ca g6c va lai; va khach hang co tai lieu, 116 so chung minh cac nguyen nhan lam khoan no qua han duoc xit ly, khac phuc Ngan hang cha d6ng fix guy& dinh phan loaf cac khoan no vao cac nhOm no rai ro cao han tuang Ung vai mirc d6 rui ro xay mot cac twang hop sau day: Khi co nhang dien Wen bAt loi tir tac d6ng tieu cue den moi trueng kinh doanh va • linh vuc kinh doanh; • Cac chi tieu tai chinh cua khach hang ho4c kha nang tra no dm khach hang bi suy giam; Khach hang kh6ng cung cap cho Ngan hang cac thong tin tai chinh kip thOi, dAy du • va chinh xac de Ngan hang danh gia kha nang tra no dm khach hang Dv ptieng rid ro tin clking: Viec tinh du phong cu the dugc can cu tren cac -ES/ le ap dung cho timg nhOm no nhu sau: SI-IB Ngan hang TMCP Sal Gôn — Ha Ni 30 V6n Ara cac quSicüa to chic tin dung Dan vi tinh: Trieu clang Vn gopNen die u dau ThOng chr Co phieu Chenh lech ty yen cti guy gia doai ph 8,865,795 101,716 (5,260) Quy DAu phat trien 13 Quy Du Quy Du trit phOng tai be sung von n chink die u Ic 342,700 134,700 Loi nhuOn sau thue/ Leo lay ke Cong 8,198 9,447,862 Tang 657,998 657,998 Tang von ky 657,164 657,164 834 834 (87) (63,714) Lai nhuan tang ky Lqi nhuan cong ty 'chuyen ve s Gram kjr (63,627) Sir dung r NOp thu6 CPC chuyn LN v Vnam (87) (87) Mua co' phie qu'y Chia c tire ky trtroc Cac khoan gam khac dtr cuiSi gust (63,627) 8,865,795 101,716 (5,260) (63,627) (63,627) 13 342,700 134,700 666,109 10,042,147 20 SHB Ngan hang TMCP Sai Gan — Ha NOi 31 Thu nhap lai va cac khoan thu nhap twang tu Q4111.2013 VND Thu nhap Iiii ti' gal dn Quy 111.2012 VND 1,951,186,211,834 8,048,459,636,336 Thu Lai tier) g•i 131,419,566,719 4,658,778,407,150 Thu lai tin vay 1,578,495,436,089 2,447,279,767,819 241,271,209,026 942,401,461,367 Thu lai kinh doanh, d'au tu• chti'ng khoan Ng Thu kink tir hogt dpng tin dung 114,681,747,476 137,183,273,175 2,065,867,959,310 8,185,642,909,511 ( *) S6 lieu thu nhap, chi phi quy 111.2012 bao g6m se) HO cua ca phat sinh quy 111.2012 cua SHB va lay k"6 thong cua HBB 32 Chi phi lai va cac khoan chi phi twang tu• Quy 111.2013 Quy 111.2012 VND VND Tra lai ti'en gui 1,415,320,320,486 7,292,874,793,397 Tra lai tian vay 43,458,711,833 247,339,158,452 Tra rai phat hanh giAy to co gia 48,066,798,263 247,883,421,952 Tra JAI tin thud tai chinh Chi phi hoat dgng tin dung khac (3,612,476,490) 2,083,688,433 1,503,233,354,092 7,790,181,061,334 ( *) S6 lieu thu nhap, chi phi quy 111.2012 bao gom se) lieu dm ca phat sinh quy 111.2012 caa SHB va luy k6 than cua HBB 33 Lai/18 thuan tir ho#t dOng Bich vu VND 49,940,513,447 16,935,441,531 22,882,286,716 2,563,374,050 311,470,737 7,247,940,413 (13,002,564,213) (3,664,807,792) (2,922,721,279) (6,415,035,142) Quy 111.2012 VND 51,554,477,081 20,836,174,421 24,045,915,892 1,971,842,102 192,653,530 4,507,891,136 (46,575,435,056) (7,148,169,183) (1,840,414,423) (37,586,851,450) 36,937,949,234 4,979,042,025 Q16/111.2013 Thu phi dick vy - Hoat dgng toan - Hopi Ong bao lanh - Hoat dgng ngan quy - Dichvudaily - Thu phi dich vu khac Chi phi dick vy lien quan - Hopi Ong toan - Hoat Ong ngan quS , - Chi phi dich vv khac Lai/ hi thuAn ti• hoot tiOng dich vy 5SI{B Ngeo hntrg TMCP - 34 Lii/ 16 SniGdo HlNoi thuin tir hoft dong kinh doaoh ngo+i h6i Qui lll.20l3 Q'ri ttl.2012 !t\D 15,501,5t 7,822 - Thu ti 29,623,542,528 kinh doanh ngo4itC 8Bo 25,3t9,022,368 l1,609.018,4s 15,689,365,590 t3,710,003,9t - Thu ti, kinh doanh lang - Thu ti, cic c6ng cu Chi phi hogt d1ng - Chi vA tii chhh phiisinh tidn *ihh tlo nh ngoti khh doanh nSoai tC 8ao tC hii (19,852,219,432) ( 1.154,452,422) (1.778.952.172) (2,444,944,093) - Chi* cdc cdng cu Aichirh pMi shh tiAn lnv 6lhuiD 35 tU ho+r dOry kinh dor tQ ogogi (3.545,749,814) 38J59J7r,493 73 ,26 ,260) 5.{66.802.936 Thu trhAp fi! g6p v6n, mua c6 phin Qui [tl.20l3 M!D - Tn g6p v6rl dau tu dai h{n L (t 6,0 Qrri' lll 20l2 \TT.J D 879,140,488 4,0E8,9t3,995 879,140,,188 {,088,9r3,99s Ngfin hang TMCP Sai Gen — Ha NOi 36 Chi phi hoat diing Quy IH.2013 VND 261,132,924,196 17,370,228,367 Chi nOp phi bao hidm, bao dam tidn giri cea khach hang 152,600,428,821 127,564,901,288 Chi cho hoat dOng quail ly cong vu 469,856,690,500 75,645,058,669 Chi vd tai san 32,249,650,375 141,345,557,642 Chi phi cho nhan vien VND 7,991,669,878 Chi nOp thud \id cac khoan phi, k phi Qu57111.2012 23,367,408,723 Chi phi du ph6ng (khong tinh chi phi dkr phOng riu ro tin citing not va ngoai bang; dkr phong giam gia clieng khodn)' 1,265,085 Chi phi hoat dOng khac 67,783,928,857 369,917,415,844 1,006,992,296,557 37 Titn vA cac khoin twang dining tien 30/09/2013 VND Tien mat va cac khoan tuong throng tidn tai guy/ Tien giri tai Ngan hang Nha nuot Tidn girl toantai cac TCTD khac Tidn giri va cho vay cac TCTD khac c6 ky han • khong qua thang 31/12/2012 VND 623,015,515,300 484,875,646,566 1,784,359,826,247 3,031,869,478,896 770,239,769,766 1,116,473,324,150 8,024,945,001,951 6,907,624,000,000 Chirng khoan CO thOi han thu h6i hoc dao hankhong qua 03 thang ke tir mua 124,968,000,000 11,202,560,113,264 11,665,810,449,612 6.1 SHB Ngan hang TMCP Sai Con — HA Ni O 38 Loai hinh va gia tri tai san the chip dm khach hang Gia tri s o sach 30/09/2013 Gia tri tai thai (lent 14p bao cao 31/12/2012 30/09/2013 31/12/2012 BAt dOng san 54,886,424,034,731 46,623,608,910,715 DOng san 27,545,955,578,235 Chirng tir c6 gin 12,783,962,303,661 Tai san khac 26,316,460,462,335 24,729,448,504,851 26,316,460,462,335 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 54,886,424,034,731 46,623,608,910,715 20,873,587,987,526 27,545,955,578,235 20,873,587,987,526 11,971,473,902,364 12,783,962,303,661 11,971,473,902,364 39 Nghia vu no' tiem an Ara cac cam ket thra Trong qua trinh hoat d6ng kinh doanh, Ngan hang thuc hien cac ding cu tai chinh lien quan den cac khoan muc ngoai bang can gi ke toan Cac cong cu tai chinh chtl yeu bao g6m cac cam ket bao lanh va thu tin dung Cac cong cu cling tao nhang rui ro tin dung cho Ngan hang ngodi cac rui ro tin dung M dugc ghi nhan not bang Rui ro tin dung ctia cac cong cu tai chinh ngoai bang dugc dinh nghia la kha Wang mang den rid ro tin dung cho Ngan hang mot cac ben lien quan den cong cu tai chinh dO khong thuc hien cac dieu khoan dia hop d6ng Bao lanh tai chinh la cac cam ket co dieu kien ma Ngan hang cap cho khach hang de giao dich voi mot ben thir ba cac hoat d6ng ve bao lanh vay von, bao lanh toan, bao lanh thuc hien hop d6ng va bao lAnh du that' Rui ro tin dung lien quan den viec cap bao lanh ve ca ban gi6ng rui ro cho vay khach hang Giao dich thu tin dung thuong mai tra la loci giao dich Ngan hang cung cap tai chinh cho khach hang cua minh, th6ng thuong la ngtrO• mualnha nhap khau hang hod va ben thu huong la ngtr•i ban/nha xuat khau Rui ro tin dung thu tin dung tra thuong thap hang hod nhap khau duce dung the chap cho loai giao dich a Giao dich thu tin dung tra cham se phat sinh rui ro hop d6ng da dugc thuc hien ma khach hang khong toan cho ben thy huOng Cac thu tin dung tra cham khong dupe khach hang toan dugc Ngan hang ghi nhan la khoan cho vay bat bu6c va cong ng tuang ling the hien nghia vu tai chinh cua Ngan hang phai toan cho ben thu huong va thtrc hien nghia vu cua Ngan hang viec bao lAnh cho khach hang Ngan hang thuong yeu cAu khach hang Ic3'i quy a dam bao cho cac cong cu tai chinh c6 lien quan den tin dung can thiet Gia tri ky quy dao d6ng tir 0% den 100% gia tri cam ket dugc cap, tit)/ thu6c vao mire d6 tin cay cua khach hang Ngan hang danh gia Chi tit cac khoan cong no tiem An va cam ket ngoai bang vao 30 thang 06 nam 2013 nhu El S HB Ngfin hang TMCP Sal Gan — HA Ni sau: 30/09/2013 VND 2,838,284,577,776 365,776,242,414 1,546,115,631,769 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 Bao fanh tai chinh Thu tin dung tra Thu tin dking tra chasm Cam ket bao lath khac 40 Giao dich veri cac ben lien quan Giao dich v6i cac ben lien quan la cac giao dich dupe thkrc hien vai cac ben co lien quan vai Ngan hang Cac ben duct coi la lien quan neu met ben co kha nang kiem soat hoac c6 anh Bang Ice d6i voi ben viec guy& dinh doi vdi cac chinh sach tai chinh \id hoat Ong Met ben dirge coi la ben c6 lien quan Ngan hang neu: (a) Trkrc tip hoac gian tip qua mot hay nhieu ben trung gian, ben nay: ► kiem soat hoac bi kiem soat hoac chiu sir kiem soar chung bo i Ngan hang (bao gom cac ding ty me, cong ty con); ► co von g6p vao Ngan hang vas do co anh hiking dang Ngan hang; ► c6 quyen d'ong kiem soat Ngan hang; (b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la met ben lien doanh, lien ket; (c) Ben lien quan co vier' la nhan sir chinh Ban T6ng Giam d6c ctia Ngan hang hoac cong ty me dm Ngan hang; (d) Ben lien quan la vien mat thiet gia dinh cua bAt kS/ ca nhan nao da neu diem (a) hoac (c); (e) Ben lien quan la met t6 chirc trkrc tier) hoac gian tip chiu str kiem soat, d6ng kiem soat hoac chiu anh twang clang ke, hoac co quyen bieu quy6t boi bAt 1c5, ca nhan nao duvc de cap den diem (c) hoac (d) T6m fat met so giao dich loft v6i cac ben lien quan Qu5i III nam 2013 nhu sau: Cac giao dich Thu tir dich vu uy thac dau to Thu co"' tire tit cong ty lien quan dOng 40,845,972,956 S HB Ngan hAng TMCP Sal Gen - HA Ni i TOm tat cac khoan phai thu phai tra cac ben lien quan tai thOi diem 30 thang 09 nam 2013 nhu sou: Phdi thu Ph& tra Cdc giao dich eong (thug Cho vay 2,507,189,732,332 1CT guy/ de kinh doanh chirng khoan fly tilde du to 1,070,516,420,043 Tien giri khong kS/ han 868,875,269,000 Tien giri co kSihan 972,300,000,000 3,577,706,152,375 1,841,175,269,000 41 Chinh sach quail 1S7 riii ro lien quan (IL CAC ding cu tai chinh Muc tieu cua Ngan hang la tOi da h6a gia tri au tu cua co &mg, giir yang tOc d6 tang twang Igi nhuan va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao gOm nhan tien khach hang va dAu tu vao cac tai san tai chinh co chat lugng cao da tit( boat d6ng mang tinh then eh& giup Ngan hang dot dugc mire chenh Lech lai suat can thiet Xet tin khia canh quan ly rui ro, dieu doi h6i Ngan hang ket hop mot each can gi giC•a cac cam ket ngoai bang (nhu bao lanh va thu tin dung) vai cac khoan cho vay (bang dOng nOi to ding nhu ngoai d6i v•i cac ca nhan va to chirc thu6c cac mire d6 tin cay khac Ben canh d6, Ngan hang ding dau tu mot phan On luu d6ng vao cac chimg khoan dau tu hay cho cac ngan hang khac vay Nh•ng rui ro lien quan den trao d6i ngoai to va thay d6i lai suat &RN quan ly thong qua ap dung han mirc trang thai nham han the su tap trung qua mire &Ong thai tham gia vao cac hoat d6ng co tac dyng can bang lan de giam thieu rid ro Th6ng qua viec nam gift nhieu tai san la cac cong cu tai chinh co chat lugng cao, ca cau bang can deii ke toan hop nhat cua Ngan hang c6 du kha nang phOng ngira rui ro trot-1g ye'u qua trinh hoat d6ng kinh doanh va dam bao kha nang khoan Them vao d6, Ngan hang ding tham gia vao nhieu giao dich phOng ngira rui ro lien quan den cac cong cu tai chinh nhu cac cam ket hoan de)i ngo4i to cho muc dich quan ly rui ro lai suat Trong qua trinh quail 1)"/ raj ro tin dung, Ngan hang a sir dung c6 hieu qua Cam nang Tin dung dO ghi chi tiet cac chinh sach va thu tuc cho vay ding nhu cac huong clan thuc hien chuan h6a cac hoat d6ng tin dung dm Ngan hang Rui ro khoan dupe han die thong qua viec Wain giia mot so lugng lon tien mat va cac khoan tuang ducmg tien dual dang tai khoan Nostro, cac khoan tien giri c6 kj( han tai Ngan hang Nha nude va cac to chic tin dung khac va cac giay to c6 gia Cac tS/ le an toan co tinh den y6u to rui ro ding dtrot sir dung quan 1y raj ro khoan Ngan hang thuang tien hanh danh gia chenh lech lai suat, so sanh vai cac thi twang nubs va quOc to cre co nhung dieu chinh kip thai Them vao d6, viec dp dung cac quy trinh quan 15, rui ro not b6 ding tra nen hieu qua han nhey viec then khai He thOng Quan Vi Von Tjp trung va He thOng Thanh toan Tap trung, theo d6 toan 130 cac giao dich von va toan ciia Ngan hang deu 4-16i a a SHI3 Ngfin hAng TMCP Sai Con — Ha Ni I sO• chinh thkrc hien Viec dO cho phep Ngan hang giam sat hieu qua bon cac Men d6i ve yen va giarn cac sai sot c6 the xay eting nhu nhang thU tuc phtic tap khong can thi6t 42 Rai ro tin dung Rui ro tin dung la kha nang xay ten that hoat Ong ngan hang cda to eh& tin dung khach hang kh6ng dux hien hoac khong co kha nang thuc hien nghla vu cua minh theo cam ket Ngan hang kiem soat va quan 1)7, rui ro tin dung bang each thiet lap han mire toan Wong irng vOi mix dO rai ro ma ngan hang có the chap nhan dugc d6i vdi moi khach hang va d6i vai rd6i linh Niue dia 13"/, nganh nghe Ngan hang da thiet lap quy trinh soat xet chat lircyng tin dung cho phdp du bao som nhang thay d6i ve tinh hinh tai chinh, kha nang tra ng cda cac ben dei tac dkra tren cac yeu t6 dinh tinh, dinh lugng Han mire tin dung d6i vdi moi khach hang dugc thiet lap th8ng qua viec sir dung he thong xep hang tin dung, dO moi khach hang duge xep loai d mot mire dO rui ro Mirc dO rui ro co the dirge sfra d6i, cap nhat thuang xuyen 43 Rai ro thi truirng 44.1 Red ro sutit Thai han dinh lai lai suat thkrc to la thai han lai tinh -Ur thai diem lap bao cao tai chinh cho tai kS/ dinh lai lai suat gan nhat cua cac khoan muc tai san va ngu6n yen Cac gia dinh va dieu kien sau dirge dp dung phan tich thai han dinh lai lai suat thuc t6 cua cac tai san va cong no dm Ngan hang: • Tien mat, yang b4c cid q4; gOp yen dau to dai han va cac tai san co khac (bao gem tai san co dinh, bat dOng san dau to va tai san c6 khac, trip uy thac dau tu) dirge xep loai khoan muc khong bi anh twang dinh lai lai suat; ► Tien giri tai Ngan hang Nha nude Viet Nam dugc xep loai tien gui toan do kS7 han dinh 141 lai suAt thkrc to dirge xep loai den mot thang; ► Thai han dinh lai lai suAt thkre to cua chirng khoan dau to va chi ►g khoan kinh doanh doge tinh dua tren thai gian dao han thuc to tai thai diem lap bao cao tai chinh cua tirng loci chang khodn; ► Thai hp dinh 14i lai suat thkrc t6 cua cac khoan tien gfri va cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan ng chinh phu va Ngan hang Nha nude Viet Nam; cac khoan tien gui va vay cac To ehac tin dung va khoan muc tien gui eua khach hang dirge xac dinh nhu sau: Cac khoan muc co lai suat c6 dinh suet thai gian dia hop deng: Thai han dinh 14i lai suAt SHB Ngfin hang TMCP Sai Gen — HA NOi thuc to dua tren thai gian dao han thuc to tinh to thai diem lap bao cao tai chinh Cac khoan muc c6 Lai suAt tha n6i: Thai han dinh 14i 'Ai suAt thuc to cia a cac hop d6ng cho vay ' c6 thai gian dao han cOn 14i &TM thang &roc xac dinh dva tren thai gian dao han can 141; cac hop &Ong c6 thai gian dao han cOn lai tren thang dugc x6p vao lo4i tix thang an thang kS, dinh lai lAi sat dm Ngan hang t6i da la thang mot ran ► Thai hp dinh 14i lai suAt tiwc to ctia khoan muc ngu6n von tai trg uSi thac dAu tu, cho vay ma t6' chirc tin dung chiu rui ro ducyc tinh dva tren thai gian dao han 141 dia tirng hgp d6ng; ► Thai hp dinh 14i tai suAt cua cac khoan no khac &roc xe'p vao khoan muc khong bi anh htrang dinh 141 lai sat hoc kS, han tir thang den thang Trong thuc t6, cac khoan muc c6 the c6 thai gian dinh 141 lai suAt khac SUB Ngan hang TMCP Sai Gan — HA Nai Qua httn TAL SAN Ti&I mat yang bac, da quY Ti&I gal tai Ngan hang Nha nuac Tien giri tai va cho vay cac to chirc tin dung khk (*) Chirngkhoan kinh doanh (*) Cac ding cu tai chinh phai sinh va cactai san tai ch kit& (*) inh Cho vay khach hang(*) `Chang khok du ttr (*) Gap On, du to dai han (*) Tai san co Binh va bat dOng sin dk to 10 Tai san Co khaz (*) Tang tai sin NV PHAI TRA lai Den 01 thing Tir 01 - 03 thing Tir 03 - 06 thing Tir 06 - 12 thing Tir 01 - 05 nam Dan vi: Tren 05 nam 623,016 1,784,360 6,230,628 1,000,000 23,007,044 1,208,113 563.552 4,051,121 11,222,332 32019,767' 1,121,171 1,604,200 1,050,376 965,358 1,727,154 49,297,828 37,874,294 2157,846 4,049,496 32030,054 7,388,285 4,733,357 8,295,021 7,388,285 Trieu clang Tang 623,016 1,784,360 6,838,291 Tien giri oh va vay to Ngan hang Nha nuac va cac to chic tin dung khk , Tien giri caa khach hang Cac cong cu tai chinh p hal sinh Na cac khoan ng tai chinh khk Von tai trg, ay thac dau tu, cho vay ma to chirc tin dung chiu rui ro Phat hanh giAy to co gia Cac khoan ng khk 28,833,289 9,877,885 18,802,276 462,276 8,969,859 22,346 452,361 65,469275: 14,529,034 563,552 4,051,121: 419,012 9,304,216 , 501,320 4,193,832 45,779 9,432,135 12,188,444, 520,487 118,011,077: 14,502,364: 9,145,438 760,503 1,304 6,042 80,648,475 6,042 2,550 117,973 63,475 1,123,332 2,935,907 4,338,941 42,433,691 7,388,285 32,216 433.342 1,666,681 Tang my Mali tra Marc chenh nhay cam v&i lai suit nal bang Khong chin 32,146,684 16,981,261 13,547,854 991,462 18,085 106,119,037 6,864,138 5,727,610 (7,677,046) (9,354,022) 8,440,673 502,402 11,892,039 5,727,610 (7,677,046) (9,354,022) 8,440,673 502,402 11,892,039 230,958 16,781 463,954 8,831,522 1,666,681 Cac cam k6't ngoai bang co tic dOng tai mfrc clO nhay cam voi lai suit caa cac tai sin va cong na (rang) Mat chenh nhay cam v(ri lai sitar nal, ngoai bang 7,388,285 6,864,138 29 SHB Ngan hang TMCP Sai Gen — HA NOi 44.2 Riii ro tien to Rui ro tien to la rui ro ma gia tri cua cac cong cu tai chinh bi thay d6i xuat phat tir nhirng thay doi ve tST gia Ngan hang dugc lap va hog ding tai Viet Nam vOi ding tien bao cao la VND Ding tien giao dich chinh cua Ngan hang cung la VND Cac khoan cho vay va Ung truac khach hang dm Ngan hang chfr yeu bang VND, mot phan bang USD va EUR Tuy nhien, mot so tai san khac caa Ngan hang lai bang cac ding tien khac ngoai VND, USD va EUR Ngan hang da dua mot he thOng han mire de quan ly trang thai ctla cac ding tien Trang thai ding tien dugc quan ly tren co so hang va chin lucre phong ngira rui ro dugc Ngan hang sir dung dam bao rang trang thai a cua cac ding tien chive tri han mire cid thik lap Phan loci tai san va c6ng ncr then loci tien to da dugc quy dOi sang VND vao 30 thong 09 nam 2013 nhu sau: SHB Ngan hang TMCP Sai GOn - Ha N6i Don vi: VND Chi Reit TM san '01 Tian mat yang bac, cid quy '02 Tien girl tai Ngan hang Nha nu6c '03 Tian giri tai va cho vay cac t6 chuc tin dung kHz (*) '04 Chirng khoan kinh doanh (*) '05 Cac cOng Cu tai chinh phai sinh va cac tai san tai chinh khac (*) 'b6 Cho vay khach hang(*) r07 Chung khoan Au tu (*) '8 G6p von, Au tu dai han (*) '9 Tai san co dinh va bAt d6ng san dau tu '10 Tai san Co khac (*) Tong tai san Ng phai tra va von chit so• hiru Tian giri dm va vay to Ngan hang Nha nu6c va cac t6 chuc tin dung 01 khac la Tian giri dm khach hang '3 Cac cling cu tai chinh phai sinh va cac khoan nu tai chinh khac '4 VOn tai try, ay thac dau tu, cho vay ma to chuc tin dung chin rut ro X 05 Phat harsh giay t6 co gia '06 Cac khoan nu khac "07 V6n va cac guy TOng nq phai tra va vim chit so hiru Trang that ben to not bang x Trang thai ben t'e' ngoai bang Trang thai tien q not ngoai bang EUR duvc quy dOi VND 25,646 164,101 67,857 155,234 1,012 413,850 US D duvc quy dai VND Cac ngoai to khac duvc quy dot VND 209,411 2,679 3,056,876 15,812 106,956 - 2,505,025 9,527,111 946,620 60,034 - 13,405 698,840 9,533 155,150 16,959,967 347,484 TOng 250,868 2,679 3,327,933 2,572,882 9,742,379 946,620 22,938 855,002 17,721,301 3,267,103 26,976 3,294,079 404,800 8,512,916 22,317 2,566 407,366 7,321 4,531,512 250,579 16,127 16,585,557 1,846 8,589 59,728 8,940,033 _ 7,321 4,531,512 254,990 24,716 17,052,651 6,484 374,409 874 7,358 (46,093) 328,316 287,756 1,080 288,836 668,650 (44,139) 624,511 31 11SHB Ngan hang TMCP Sai Con — Ha NOi 44.3 Red ro khodn Rui ro khoan la rui ro Ngan hang gap khO khan viec thuc hien nhang nghia vu cho cac cong no tai chinh Rui ro khoan phat sinh Ngan hang c6 the khong du kha nang thuc hien nghia vu tra no nhang cong no den han a nhang thai diem binh thuang hoac kh6 khan De giam thieu rui ro khodn, ngan hang phai huy dOng to nhieu ngu'on da dang khac ngoai nguOn von ca ban dm ngan hang DOng thai ngan hang can CO chinh sach quan ly tai san co tinh khoan linh hoat, theo dai dong tien twang lai va tinh khoan hang Ngan hang ding can danh gia clOng tien du kien va kha nang san co cua tai san dam bao hien tai trixOng hop can huy dOng them nguOn von Thai gian dao han caa cac tai san va cong no the hien thai gian cOn lai cua tai san va cong no tinh tir lap bao cao tai chinh den toan theo quy dinh hop dOng hoac dieu khoan phat hanh Cae gia dinh va dieu kien sau duoc ap dung phan tich thai gian den han dia cac tai san va cong no dm Ngan hang: ► Tien giri tai Ngan hang Nha nage Viet Nam duoc 'cep loci tien giri toan, dO bao gom, tien girl du tra bat buOc S6 du dm tien gui du till bat buOc phu thuc vao phan va kSt han cua cac khoan tien giri khach hang cila Ngan hang; ► Thai gian dao han cua chimg khoan clAu tu duoc tinh dua tren dao han cua tang loci chimg khoan; ► Chung khoan kinh doanh duoc x6p vao loci kji han den thang; ► Thai gian den han cua cac khoan tien giri va cho vay cac TCTD va cac khoan cho vay khach hang dugc xac dinh dua vao den Ilan da hop dong quy dinh Thai gian den han thuc to co the thay doi cac khe 'roc cho vay duoc gia han Ngoai ra, cac khoan cho vay khach hang dugc the hien bang gia tri goc kh6ng bao g6m du ph6ng rui ro; ► Thai gian den hp cua cac khoan clAu tu g6p von mua c6 phAn dirge coi la han mot nam cac khoan dau tu khong co thai gian dao han xac dinh; ► Cac khoan tien giri, tien vay cila cac to chirc tin dung va cac khoan tien girl cua khach hang dugc xac dinh dua vao tinh chat dm cac khoan hoac thai gian dao han teen hop dong Tai khoan Vostro va tien girl toan throe thuc hien giao dich theo yeu cau cua khach hang va d6 dugc xep loci khong ky han Thai, gian dao han cac khoan vay va tien gui1(5/ han duoc xac dinh dua tren den han theo hop Tong Trong thuc te, cac khoan co the dugc quay veng va d6 tri thai gian dai han thai gian dao han ban dau; ► Thai gian den han dia tai san co dinh duoc xac dinh dua vao thai gian sir dung hau ich cOn lai cua tai san SHB Ngan hang TMCP SAi Gan — HA Nhsi Don vi • Trieu Wing Trong han Qua han Chi tieu Teen 03 Den 03 titling thang Den 01 thang Tir 01 - 03 thang Tir 03 - 12 thang Tir 01 - 05 nam Teen 05 nam ' Tong TAI SAN 623,016 02 Tien grid tai Ngan hang Nha nuarc Tien girl tai va cho vay cac t6 chirc tin dung khac 03, (*) Chung khoan kinh doanh (*) 623,016 1,784,360 01 Tien mat yang bac, da qu , 1,784,360 70,000 6,790,917 4,309,405 7,631,955 5,561,870 9,504464 1,121,171 _ 14,408,718 18,942,404 2,777,530 8,969,859 18,802,276 9,663,535 452,361 65,469,275 563,552 241,984 563,552 4,051,121 52,679 12,188,444 11,044,110 118,011,077 Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac (*) Cho vay khach hang (*) 07 Chung khoan dau tu (*) 6,581,035 807,249 1,208,113 10478,092 121,038 1,021,817 30,056,667 15,056,256 25,844,622 8,045,021 2,157,846 6,581,035 807,249 28,883,289 19,023,324 194,0561 514,817 4,299,496, 31,980,064 10.Tai sari Co khac (*) Wing tai san 179 4,602 3,610,301 Gop von, dau tu dai han (*) Tai san co Binh va bat dOng san dau tu 28,621,137 14,529,034 Nci Pi1A1 TRA Tien girl ciia Ara vay tir Ngan hang Nha nugc va cac to chirc tin dung khac Tien girl cua khach hang Cac cong Cu tai chinh phai sinh va cac khoan ng tai chinh khac V6n tai try, uy thac dAu tu, cho vay ma to chin tin dung chiu raj ro Phat hanh giay ter co gia Cac khoan nu khac Tiing nq phai tra Mtir chenh tech khoan ring 14,502,364 760,503 1,295 6,042 - 6,042 80,648,475 309,535 16,781 463,954 2,550 32,216 102,872 433,342 1,123,332 7,274,848 32,196,684 (17,140,428) 30,700,539 1,070,039 18,076 106,119,037 (4,855,917) 27,551,098 11,026,035 11,892,039 8,831,522 1,666,681 1,666,681 42,133,700 6,581,035 807,249 (12,077,033) 33 Sot:d vOkfikmv Ngan hang TMCP Sai Gen — Ha NOi ' 44 Ti(GIA MQT SO LORI NGOAI TE VAO TH01 DIEM CUOI TA' 30/09/2013 31/12/2012 VND VND 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 N0i, ngay,0 thang/anam 2013 Vtrung Thanh Huytn Ninh hi Lan Phirung 34 ... 26 27 28 29 30 31 32 (33 9,8 43, 455, 034 ) 1,009,606,1 03 (1,774,469 ,36 2, 830 ) 241,999,091 - (39 2,968,595 ,37 5) 8,000,260,4 83 au ttr, g6p 33 2,002,497, 138 4,2 23, 833 ,34 5 34 (32 8, 831 ,091 ,31 0) (2,162,972,125,769)... 43, 426,789,981 37 ,880,1 53, 485 20, 490, 486, 91 129,72 7, 139 ,925 22,5 43, 364 ,36 9 25,784,187,805 44,518, 831 ,512 80,1 03, 544,862 21,489 ,38 5 ,35 9 194, 439 ,31 3,907 1,962 ,36 6,471 833 ,724 ,32 6 6 73, 33 7, 631 ... 208,705,891,9 63 65,024. 633 ,701 228,478,054,510 562, 634 ,605,218 3, 777 ,31 9, 032 22, 732 ,112,284 1 ,32 2,628, 935 9,105,888,9 83 36, 937 ,949, 234 (747,907,960) 172,981 ,31 8 33 ,776,565,052 (747,907,960) 133 ,9 23, 879