SHB a Bao cao tai chinh hyp nh t QuST IV nam 2013 NGAN HANG THUONG MAI CO PHAN SAI CON - HA NO! 77 Trail Hung Dao - Quart Hoan Kiem - Ha NOi Tel: 04.39423388 Fax: 04.39410942 MItu so: Q-Ola TD - BANG CAN DOI KE TOAN Dan Chi tieu MA chi Thuyet tieu minh SO cuoi kjf tinh: VND SO dau nam A TAI SAN Tien mat, yang bac, da quj , 110 15 541,115,104,930 484,886,843,676 II Tien giri tai NHNN 120 16 1,818,056,606,222 3,031,869,478,896 III Tien, yang gill tai cac TCTD khac vä cho vay cac TCTD khic 130 17 I 30,312,264,236,828 29,862,247,689,870 Tien, yang gui tai cac TCTD khac 131 17,789,572,129,954 20,996,607,849,870 Cho vay cac TCTD khac 132 12,636,028,000,000 8,890,044,000,000 Du phOng rai ro cho vay cac TCTD khac 139 IV Chiing khoan kinh doanh 140 (113,335,893,126) 18 (24,404,160,000) 29,157,604,973 13,387,278,997 ChUng khoan kinh doanh 141 51,886,593,600 40,564,341,662 Du phOng giam gia chimg khoan kinh doanh 149 (22,728,988,627) (27,177,062,665) V Cac cong c4 tai chinh phai sinh vi cac tai san tai chinh khic 150 VI Cho vay khach hang 160 19 5,846,612,060 75,184,324,216,241 55,689,293,497,804 56,939,724,328,665 Cho vay khach hang 161 20 76,482,488,720,662 Du phOng rui ro cho vay khach hang 169 21 (1,298,164,504,421) (1,250,430,830,861) 170 22 18,655,008,569,730 12,699,275,940,349 171 8,101,621,921,206 8,418,595,920,125 172 10,562,229,371,141 4,290,543,803,540 VII Chung khoan dAti to Chimg khoan dAu tu san sang de' ban Chang khoan dAu tu gift d'e'n ngdy dao han Du phOng giam gia chimg khoan dAu tu VIII GO von, dau tir dai han (8,842,722,617) 179 210 DAu tu vao cong ty 23 (9,863,783,316) 358,872,725,396 391,703,076,159 435,325,959,557 211 Win g6p lien doanh 212 DAu tu vao cong ty lien ket 213 DAu to dai han khac 214 410,841,525,375 219 (51,968,799,979) Du phOng giam gia dau tu dai han IX Tai san co dinh 220 (43,622,883,398) 4,150,488,355,198 404,903,393,219 398,882,910,853 Tai san co dinh hat' hinh 221 a Nguyen gici TSCD hint hinh 222 722,699,897,652 700,243,028,124 b Hao mon TSCD hiru hinh 223 (317,796,504,433) (301,360,117,271) Tai san c6 dinh thue tai chinh 224 a Nguyen gic' TSCD t 225 b Hao mon TSCD 226 Tai san co dinh vo hinh 227 a Nguyen gia TSCD vo hinh 24 4,127,126,715,658 228 3,745,584,961,979 3,728,243,804,805 3,865,695,753,366 25 3,817,078,738,298 b Hao mon TSCD vo hinh X Bat Ong san dau to 229 240 (120,110,791,387) (88,834,933,493) 17,248,101,360 85,456,213,521 a 241 17,401,000,000 85,456,213,521 Nguyen gia BDSDT b Hao mon BDSDT XI Tai sari CO khac (152,898,640) 242 250 26 12,673,703,637,647 10,146,519,975,976 Cac khoan phai thu 251 2,087,996,113,928 1,494,164,515,889 Cac khoan lai, phi phai thu 252 5,784,196,149,368 4,460,580,779,664 Tai san thue TNDN hoan Iai 253 109,916,033 109,916,033 254 255 259 4,876,308,994,893 4,256,392,881,058 300 143,740,239,158,525 Tai san CO khac - Trong Loi the thwang moi Cac khoan du phong rui ro cho cac tai san Co not bang khac TONG TAI SAN CO (74,907,536,575) (64,728,116,668) 116,537,613,322,966 MA chi Thuyet tieu minh Chi tieu SO cu6i ky SO clan nam B NQ PHAI TRA VA VON CHU HlrfIJ I Cac khan ny• Chinh phu va NHNN 310 27 2,119,144,618,490 H Tien giri va vay cua cac TCTD khac 320 28 20,685,380,967,956 21,777,251,159,172 Tien gfri cua cac TCTD khac Vay cac TCTD khac 321 322 12,155,602,567,956 8,529,778,400,000 15,505,603,159,172 6,271,648,000,000 77,598,519,536,959 III Tien girl cua khach hang 330 29 90,714,318,463,223 IV Cac cong cy tai chinh phai sinh va cac khoan ny• tai chinh kluic 340 19 6,271,815,107 30  V6n tai try., uY thac clan tir, cho vay ma TCTD phai chin rui ro 350 VI Phat hanh giAy tar c6 gia 360 VII Cac khoan Ny khfic 370 2,498,961,921,354 2,897,397,104,113 371 372 373 379 1,373,818,286,396 1,066,516,668,135 58,626,966,823 1,944,532,394,718 645,209,784 911,406,547,643 40,812,951,968 133,410,042,774,225 107,028,801,759,455 10,327,420,437,838 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 Cac khoan tai, phi phai tra Thug TNDN hoan lai phai tra Cac khoan phai tra va c6ng nq khac Dv pining raj ro khac TOng Ny phai tra 476,390,065,077 31 31 400 VIII Veil va cac guy 500 Vem cua TCTD a Van diu b VCin ddu tuXDCB c Thdng du van ca phdn d Co phau quji e Co phie:u uu diii g Van khdc Quy caa TCTD Chenh Lech ty gia h6i doai Chenh Lech danh gia lai tai san Loi nhuan chua phan ph6i 32 410 411 412 413 414 415 416 420 430 440 450 VIII Lyi ich cua co (long thieu 700 TONG NQ PHAI TRA VA VON CHU SO HUYJ 385,245,424,157 16,909,574,923,018 4,370,388,535,054 101,715,710,000 (5,259,571,600) 517,732,631,379 29 800 517,731,619,529 8,588,743 847,436,198,030 32 101,715,710,000 (5,259,571,600) 26,057,856,438 2,775,946,462 2,761,890,401 143,740,239,158,525 116,537,613,322,966 8,338,670,362,999 5,287,168,458,408 486,276,000,000 1,774,825,693,042 6,077,568,669,957 35,554,000,000 336,437,333,181 4,915,177,125,227 NG1 CAC CHI TIEU NGOAI BANG Nghia vy nu tiem An Bao lanh vay van Cam ket nghiep vu L/C Bao lanh khac 910 41 911 912 913 a n(ii, Ngery Mang nam 2014 Lap bieu Re Tan TruO'ng T8ng Giam DOc "S NGAN HANG ° • T NG MAI CO NA SAi D3 Thank Hwang Ninh Th n Pluton \\ :0 Nal " SHB Solid partners Vexib solutions Bao cao tai chinh hqp nhAt Quy IV nam 2013 NGAN HANG TMCP SAE GON - HA NOI M8u so: Q-02a 77 TrAn Hung Dao - Quan Hoan Kidm - HA NOl Tel: 04.39423388 Fax: 04.39410942 TD - BAO CAO KET QUA HOAT BONG KINH DOANH - QU1( Dan vi tinh: VND Chi Bin MA chi tieu Thuyet minh Thu nhAp to lAi vd cac khoan thu nhAp tuong to 01 33 Chi phi lei NIA cac chi phi tucmg to lei 02 34 I Thu nh#p !Ai thuAn Thu nhAp tir hoat dOng dich vu Chi phi hoat dOng dich vu II Lai/16 thuAn tie hog Ong dich vu 06 III Lai/18 thuln tir hog ding kinh doanh ngog hOi 07 IV Lai/18 thuAn tie mua ban cht'eng khoin kinh doanh Quy IV Nam 2013 08 tir dAu nAm den cu6i Quy IV NAm 2013 NAm 2012 Nam 2012 2,449,842,777,092 1,779,025,989,601 3,681,006,586,072 3,359,015,533,421 9,356,466,752,573 7,057,165,361,009 16,758,447,984,292 15,053,477,862,848 03 670,816,787,491 321,991,052,651 2,299,301,391,564 1,704,970,121,444 04 05 52,604,336,719 40,534,469,973 47,600,687,831 14,397,221,279 198,795,658,414 78,879,202,607 259,537,063,725 105,353,525,219 35 12,069,866,746 33,203,466,552 119,916,455,807 154,183,538,506 36 (66,918,123,889) 711,325,021 (3,145,209,997) 63,399,828,018 3,750,732,282 (2,261,902,782) 34,755,721,995 13,226,169,422 V Lai/18 thuAn tir mua ban chillig khoin dAu tir• 09 (3,820,789,312) 120,680,351,220 (15,353,690,167) 116,257,267,632 VI Thu nhAp tir hoat dOng khac Chi phi hoat dOng khac 10 11 22,006,699,109 11,093,781,452 635,964,858,613 6,310,501,085 95,891,179,256 23,172,529,919 779,023,951,840 43,962,748,933 Lai/I8 thuAn tie hog dOng khic 12 10,912,917,657 629,654,357,528 72,718,649,337 735,061,202,907 VII VIII Thu nh#p tie g6p von, mua c6 phAn Chi phi hog Ong 13 14 2,578,069,000 407,477,964,908 6,656,321,452 653,274,514,124 5,484,530,628 1,669,332,666,354 2,309,778,825,330 IX Lqi nhu#n thuin tir hog Ong kinh doanh try& chi phi dir phong riii ro tin dung 15 459,516,557,564 (550,871,456,583) 873,872,596,051 (128,455,514,590) 1,002,328,110,641 X XI 37 38 Chi phi dtr phong riii ro tin dung TOng lqi nhu#n tete& thud 16 218,872,087,806 (68,517,035,295) 17 287,389,123,101 1,010,388,014,147 XII Chi phi thud TNDN hidn hanh tam tinh Chi phi thud TNDN hcan lei 18 19 70,314,914,463 412,226,756 244,914,422,475 Chi phi thud TNDN tam tinh 412,226,756 244,914,422,475 Lqi nhu#n sau thud 20 21 70,314,914,463 XIII 217,074,208,638 1,009,975,787,391 757,413,688,166 XIV Lqi ich ciia c6 (long thieu so 22 XV Lai co* ban teen c6 phieu 11,998,619,397 23 Ha nOi, way L#p bieu Ke toan Tririitng 0278 thcing ncim 2014 TOng Giam dific NGAN HANG -c-,\ I uNG MAI CO PHAN Do Thanh Phwang Ninh T Lan Phwang sefle, 176$ feg 460,673,815,973 555,551,721,310 (94,877,905,337) 590,515,290 590,515,290 (95,468,420,627) SHB lido can tat chinh holt nhAt Quy IV am 2013 Solid partners, flexible solutions NGAN HANG TMCP SAI GON - HA NQI 77 Tran Hung Duo - Quan Hoan Kiem - Ha N$i Tel: 04.39423388 Fax: 04.39410942 Mau six Q-03a TD - BAO CAO LUt CHUYEN TIEN TE - PPTT - QUY DVT• VND Chi t ieu tint, Flaw du -.'11:1 chi Thu s can Quy IV ,et tieu minh Nam 2013 Nam 2012 7,733,551,040,244 7,552,992,214,891 (7,629,233,085,042) (7,092,381,444,456) 119,916,455,807 152,096,726,313 44,763,174,370 78,851,672,216 67,950,304,828 108,598,387,434 4,216,698,490 626,397,476 (1,550,338,564,585) (159,578,375,013) (1,479,431,610,092) (264,542,472,963) (1,368,752,350,901) (943,190,129,181) 10 (4,650,506,375,883) (15,827,525,993,227) 10 (Tang)/Giam cac khoan ve kinh doanh chimg khoan 11 (Tang)/Giam cac cong ca tai chinh phai sinh va cac tai san tai 11 12 chinh khac 12 (Tang)/Giam cac khoan cho vay khach hang 13 (Tang)/Giam ngu6n cht pheng a dap ton that cac khoan 13 (tin 14 dung, chang khoan, dau to dai han) 14 (Tang)/Giam khac ve tai san hoat dOng 15 Nhang thay ctOi v'd cong na• hoot d'Ong 15 Tang/(Giam) cac khoan no Chinh phu vaNI-INN 16 16 Tang/(Giam) cac khoan tien gui, tien vay cac TCTD 17 17 Tang/(Giam) den girl cua khach hang (bao gom ca KBNN) 18 Tang/(Giam) phat hanh giay to CO gia (ngoai giay to co gia phat 18 19 hanh &roc tinh vao hoat dOng tai chinh) Tang/(Giam) von tai trq, thac dau tu, cho vay ma TCTD chiu rai 19 20 ro Tang/(Giam) cac cong ea tai chinh phai sinh va cac khoan no tai 20 21 chinh khac 21 Tang/(Giam) khac ve ding no hog dOng 22 22 Chi tie cac quS, caa TCTD (*) 23 Lt•u chuytn tan than tir hoat dOng kinh doanh 24 (5,928,398,403,262) 4,054,196,059,177 5,846,612,060 (1,813,377,971) (19,542,764,391,997) (13,101,287,240,416) (163,151,581,076) (747,114) (452,946,233,195) (602,997,984,885) 2,119,144,618,490 (1,091,870,191,216) 13,115,798,926,264 (2,184,953,736,805) 6,219,409,688,101 25,809,733,630,354 12,539,186,387,964 (7,471,664,430,501) 91,144,640,920 106,406,231,064 I LUV CHUYEN TIEN T1 HOAT DQNG KINH DOANH Thu nhap lai va cac khoan thu nhap tuong tu nhan duoc 01 Chi phi lai va cac chi phi tuong to da tra 02 Thu nhap tie hoat dOng dich va nhan &roc 03 Chenh lech se) tien thac thu/thuc chi to hoat dOng kinh doanh 04 chimg khoan, yang bac, ngoai to Thu nhap khac 05 Tien thu cac khoan no da ductc xa Iy xoa, NI dap bang nguem du 06 phOng rai ro Tien chi tra cho nhan vien va hoat dOng quan ly, cong vu (*) 07 Tien thue thu nhap thlrc nOp ky (*) 08 Urn chuyen tien thuAn tir host dOng kinh doanh tru&c nherng 09 thay doi ve tai sin va Vein lull dung Mang thay din v'd tea son hoat (king (Tang)/Giam cac khoan tien, yang gui va cho vay cac TCTD khac 6,271,815,107 277,423,911,861 (4,781,345,532,702) (5,043,572,614,864) (8,725,033,564,106) 25 26 27 28 29 30 31 32 (457,317,020,905) 1,563,604,288 (127,348,157,411) 538,156,642,326 32,741,338,658 24,221,565,818 33 5,484,530,628 10,909,711,802 34 (349,472,333,810) 445,939,762,535 II LIYU CHUYEN TIEN Tic HOAT DQNG DAU TU Mua sam tai san c6 dinh Tien thu tie ly, nhuqng ban TSCD Tien chi to Iy, nhuong ban TSCD (*) Mua sam bat don sari dau to (*) Tien thu tie ban, ly bat Ong san au to Tien chi ban, Iy bat dOng san dau to (*) Tien chi dau to, g6p von vao cac don vi khac Tien thu dau to, gap von vao cac don vi khac Tien thu tire va loi nhan dtroc chia tie cac khoan dau tu, gOp von dal han Lieu chuyen tier' than tir hogt Ong du tu 68,055,213,521 NIA chi Thuyit 'Binh titu Ch i tft u IV Min 2013 Nam 2012 III LIYU CHUYEN TIEN T1 HOAT HONG TAI CHINH Tang von dieu I 2,260,710,000 38 39 40 41 (1,065,758,545) (270,099,562,395) (1,065,758,545) (267,838,852,395) IV Lyn chuyen tien than ky 42 (5,394,110,707,219) (8,546,932,653,966) V Tien va cac khan twang throng teen tai thei diem du ky 43 11,666,557,900,461 20,213,490,554,427 VI Dieu chinh anh turovg cua thay doi ts, gia 44 VII Tien va cac khan twang dtrung tien tai th&i diem cuOi ky 45 6,272,447,193,242 11,666,557,900,461 35 Tien thu tic Oat hanh giay ter c6 gia dai han co du diet' kien tinh vao von tu co va cac khoan von vay dai han khac Tien chi toan gi'ay ter co gia dai han co du dieu kin tinh vao von tu co va cac khoan von vay dai han khac C6 tirc tra cho c6 dOng, lqi nhuan da chia (*) Tien chi mua c6 phieu ngan quy (*) Tien thu duqc ban c6 phieu ngan quy Luu chuyen tien than ter hoot dOng tai chinh 36 37 Ha nO1 thcing nam 2014 Lap bieu Dd Thanh Phining Ke tan trwerng Ninh T6ng Giam d6c Lan Phiro'ng THUYET MINH BAO CAO TAI CHINH 1-1q1) NHAT Cho Quy IV n am 2013 SHB Soln partners, flexible solutions Ngfin hang TMCP Shi Gen — Ha NOi THUYET MINH BAO CAO TAI CHINH HQP NHAT QUY IV NAM 2013 Thong tin v'Z' ngin hang Giay phep hoyt dOng 0041-NH/GP ngdy 13 thang 11 Wain 1993 Gidy phep hoat Ong Ngan hang Nha nu& Vi6t Nam cap Th6i hen hoat thing cue Ngan hang Id 40 nAm ke tir ngdy cap giay phep dau tien WA thing Quin tri Ong Do Quang Hi6n Ong Nguy6n Van Le Chu tich Uy vien Tai b6 nhi6m ngdy thang nam 2012 Tai b6 nhi6m ngdy thang nam 2012 Ong Tran Ngoc Linh Ong Pham Hong Thai Uy vien Uy vien Ong Pham Ngoc Tuan Uy vien Uy vien Thanh vien d6c lap Tai b6 nhi6m ngdy thang nam 2012 136 nhi6m ngdy thang nam 2012 B6 nhi6m ngdy thang nam 2012 Bd Dam Ngoc Bich Ong Le Quang Thung 136 nhi6in ngdy thang nam 2012 B6 nhi6m ngdy thang nam 2012 Ban ki'C'm suit Ong Pham Hoa Binh Thanh vien Tai 1)6 nhi6m ngdy 05 thang 05 nam 2012 Ong Nguyen Hfru Dire Ba Hoang Thi Minh Ong Bui Thanh Tam Ban 'Ping Giam dcic Thanh vien Thanh vien Tai b6 nhi6m ngdy 05 thang 05 nam 2012 B6 nhi6m ngdy 05 thang 05 nam 2012 Tai be) nhi6m ngdy 05 thang Wain 2012 Thanh vien Ong Nguy8n Van Le Ong Bang Trung [Xing Ong Le Dang Khoa Nguygn Huy Tai NO Thu Hd Ninh Thi Lan Phuong T6ng Giam d6c Pho Tang Giam d6c Pho Ring Giam d6c Pho T6ng Giam dcic Ph6 T6ng Giam d6c Ph6 'Ring Giam d6c kiem ke toan trtrang Tai b6 nhi6m ngdy 21 thang nAm 2010 Be) nhi6m ngdy 01 thang nam 2006 136 nhi6m ngdy 10 thang nam 2009 136 nhi6m ngdy 18 thang 02 nam 2013 Be) nhi6m ngdy 15 thang nam 2011 B6 nhi6m ngdy 08 thang 06 Warn 2012 ifang T6 Loan Ph6 T6ng Giam d6c B6 nhi6m ngdy thang 10 Liam 2012 Try set chinh S6 77 - Trdn Hung Dao - Q.Hoan Kim - TP.Hd NOi - Vi6t Nam Dac diO'm hoyt di ing ciia to chirc tin dyng c Ngan hang Throng mai Co phan Sdi Gan - Hd N6i (thrai day goi tat la "Ngan hang") la mot ngan hang throng mai c6 phan Vi6t Nam ldp tai mac C6ng has Xa h'6i Chu nghia Vi6t Nam vai thei gian hoat d6ng la 40 nAm theo 0041-NH/GP ngdy 13 thang 11 Min 1993 cila Ngan hang Nhd mac Vi6t Nam Ngdy 28/08/2012 Ngan hang TMCP Nha Hd N6i (Ten vie't tat: HBB) chinh thirc sap nh4p vdo Ngan hang TMCP Sai G6n — HA N6i (Ten vi6t fat : SHB) theo QD 1559/QD — SHB Solid parbws, fle.itAe sokillons Ngan hang TMCP Sai Gen — HA NOi NHNN, vi A/Sy s6 lieu thuyet minh cho kY la s6 lieu hop nhAt SHB, HBB cu, va Ong ty (s6 lieu chua kiem toan), s6 lieu thuyet minh cho ky tru6c la s6 lieu cua SHB va AMC V6n dieu le dm Ngan hang tai 31/12/2013 la 8,865,795,470,000 d6ng (Tam nghin tam tram sau lam ty bay tram chin lam trieu b6n tram bay mtrai nghin d6ng) H6i s i chinh cua Ngan hang dal tai S6 77 - TrAn Hung Dao - Q.Hoan Kiem - Ha N6i - Viet Nam Tai 31/12/2013, Ngan hang c6 4.922 nhan vien (DAu nam 2013: 4.996 nhan vien) Tom tit cac chinh sach ke toan cha yeu Chuan muc va che ke toan ap dung Ngan hang trinh bay cac bao cao tai chinh bang d6ng Viet Nam (VND) theo Lug cac T6 chirc Tin dung, Lug sira d6i va b6 sung mot s6 dieu Lust cac T6 chirc Tin dung, cac chuAn nitre Ice toan Viet Nam va He th6ng Ke toan cac t6 chirc tin dung Viet Nam Ky bao cao NI don vi titn te KY bao cao ctia Ngan hang bat dAu tir 01/10/2013 va ket thiic vao 31/12/2013 Don vi tien te sir dung ghi chep ke toan la d6ng Viet Nam (VND) Nguyen tic ghi nh;an cac nghiep vu bang ngoai to va quy doi Theo he th6ng ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc hach toan theo nguyen te Ti th6i diem cali nam, tai san va cong ng c6 ngu6n g6c ngoai to duce quy dei sang VND theo ty gia quy dinh vao 1Sp bang can d6i ke toan Cac khoan thu nhSp va chi phi bang ngoai to cua Ngan hang dugc hach toan bang VND theo ty gia vao phat sinh thong qua giao dich mua ban ngoai te Chenh lech ty gia danh gia lai cac tai khoan kinh doanh ngoai te dugc hach toan vao bao cao Tat qua Hog d6ng Kinh doanh va Igi nhuSn de lai Chenh lech ty gia phat sinh quy d6i cac tai san va cong ng khac bang ngoai te sang VND dugc xir ly vao doanh so cua cac khoan muc Wang irng tren bang can d6i ke toan vao lap bao cao tai chinh Chimg khoan daft fir gift d6n dao hull Chirng khoan ng gift den dao han la cac chirng khoan co kY han co dinh va cac khoan toan c6 dinh hoac co the xac dinh dugc va Ban T6ng Giam d6c coy dinh va có kha nang gift den clap han Ngan hang clang ghi nhan cac chirng khoan theo gia go'c cong lai du thu trir lai ch6 phan be Gia tri phu tr0i hoac chit khAu (neu co) cung dugc phan anh vao gia tri ghi se) ctia khoan Tau ttr Lai dugc dkr thu hoac phan b6 theo phuang phap du6ng thong Chirng khoan dugc gift den dao han se dugc xem xet ve kha nang giam gia Chirng khoan dugc 10 du ph6ng giam gia gia tri thi truOng nh6 hon gia tri ghi s6 Dtr ph6ng giam gia dugc ghi nhSn vao bao cao ket qua hog d6ng kinh doanh 11 SHB Solid partners, flexible solulgons Ngfin hang TMCP Sai Gen — Ha N'n'i Chang khoin dau fir sin sang a ban a Chimg khoan dAu tu san sang ban la cac chUng khoan dugc gifr th6i gian kh6ng An dinh truck, co the dugc ban dap img nhu cAu khoan hoac de (mg phO vui tru6ng hop thay doi lai suit, ti gia, hoic gia tri chimg khodn Ngan hang dang ghi nh4n cac chi:mg khoan theo gia g6c cOng lai du thu trir lai chi phan b6 Gia tri phu tr6i hoac chiet khAu (nau co) ding dugc phan anh vao gia tri ghi s6 cua khoan du tu Lai dugc du thu hoac phan b6 theo phuang phap du6ng thing Cac chirng khoan dugc danh gia dinh kS, theo gia tri thi trubng va du phOng giam gia tri se dugc 14P gia tri thi twang nh6 hon gia tri ghi s6 Du phong giam gia dugc ghi nha'n vao bao cao ket qua hog d6ng kinh doanh a Chang khoan kinh doanh Chirng khoan kinh doanh la chUng khoan ban dAu dugc mua va Warn gift cho muc dich kinh doanh ngan han hoic nL Ban T6ng Giam d6c quy6t dinh nhu vay Ngan hang dang ghi nhlan cac chUng khoan theo gia gOc vao giao dich Trong cac kS, tiep theo, cac chfrng khoan tiep time dugc ghi nhan theo gia gOc Tuy nhien, gia tri thi tru6ng cua cac chUng khoan van dugc Ngan hang theo dOi de danh gia ve nang giam gia gia tri thi tru6ng thAp hon gia g6c Ngo4i tit tru6ng hop kh6ng the xac dinh gia tri thi twang mot each chic Chan thi gia tri cua chting dugc tinh dui tren nguyen gia sau trim di ton thAt It& tinh (neu co) Lai hoac to tit kinh doanh chung khoan dugc ghi nh4n tren bao cao ket qua hog dOng kinh doanh theo so thuAn Cac khoan cho vay Cac khoan cho vay ngan han c6 kS, han duai nam; cac khoan cho vay va cho thue tai chinh trung han c6 kST h4n -Ur nam den nam va cac khoan cho vay va cho thue tai chinh dai han c6 kST han tren nam ke tir giai ngan Viec phan loci no va lap du phOng rui ro tin dung dugc thuc hien theo Quyet dinh so 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh s6 18/2007/QD-NHNN 25 thang nam 2007 cila Th6ng d6c Ngan hang Nha nuac Viet Nam Cac khoan cho vay dugc phan nam nh6m no can cu vao tinh hinh tra no va cac yeu t6 dinh tinh nhu sau: Nhom 1: No dt tieu chutin • Cac khoan ng han ma Ngan hang danh gia la c6 du nang thu h6i dAy du ca goc va lai dung thei han; • Cac khoan ng qua hp duai 10 va Ngan hang danh gia la c6 nang thu h6i dAy du geic va lai bi qua han va thu h6i dAy d g6c va lai dung th6i han 14i; Nhom 2: No can ch“ • Cac khoan no qua han tir 10 den 90 ngay; • Cac khoan no dieu chinh kSi h4n tra no lan dAu; 111SHB Solid parte., flexible x.lullons Ngfin hang TMCP Sai Gan — Ha NOi • Cac khoan ng co cau 14i th6i han tra nq han theo th6i han dugc co cau lai Nhom 3: No &col tieu chudn • Cac khoan ng qua han tir 91 den 180 ngay; • Cac khoan no co cau 14i th6i han tra nq lAn dAu, trir cac khoan ng dieu chinh kSr han tra nq lAn dau phan lo4i vao nhOm 2; • Cac khoan ng dugc mien hoc giam lai khach hang khong du kha Wang tra lai dAy du theo hop dOng tin dung; Nhom 4: Nq nghi ngo • Cac khoan ng qua han tir 181 den 360 ngay; • Cac khoan no co cau 14i th6i han tra ng Ian dAu qua han duai 90 theo th6i han tra ng dugc co cau lai lan dAu; • Cac khoan ng co cau 14i th6i han tra ng Ian thin hai; Nhom 5: No co, kith nang melt von • Cac khoan ng qua han tren 360 ngay; • Cac khoan ng co cau 14i thai han tra ng !An dAu qua han tir 90 tro len theo th6i han tra ng &rot co cat' 14i ran dAu; • Cac khoan ng co cau 14i thai han tra nq ran thin hai qua han theo thai han tra ng dirge co cau lai Ian thin hai; • Cac khoan no co cau 14i tiled han tra no Fan thir ba tra len, ke ca chin bi qua han hoc da qua han; • Cac khoan ng khbanh, ng ch6 xirb" ,; Theo Quye't dinh so 493/2005/QD-NHNN 22 thang nam 2005 va Quy6t dinh so 18/2007/QD-NHNN 25 thang nam 2007, d6i voi cac khoan ng qua han, to chirc tin dung phan loaf 14i vao nhOm nq CO rid ro thap hurl Ngan hang danh gia la c6 du kha nang thu hoi day dit ca go'c va lai; va khach hang c6 tai lieu, h6 so chang minh cac nguyen nhan lam khoan no qua han dugc xir ly, khac phuc Ngan hang chit Ong to guy& dinh phan lo4i cac khoan ng vao cac nh6m no rui ro cao hoe Wang frrig vai mire dO rui ro xay mot cac trtrOng hop sau day: • Khi c6 nhirng din bien bat lgi tir tae dOng tieu cue den mai tru6ng kinh doanh va linh vvc kinh doanh; • Cac chi tieu tai chinh cua khach hang hoc kha Wang tra no cua khach hang bi suy giam; • Khach hang khong cung cap cho Ngan hang cac thong tin tai chinh kip th6i, day du va chinh xac de Ngan hang danh gia kha nang tra ng dia khach hang Dv phong riii ro tin dung: Viec tinh du ph6ng cu the dugc can dr tren cac t-S, le ap dung cho tirng nh6m nq nhtr sau: SHB Ngfin hang TMCP Sai Gen — Ha N(ii 32 Thu nhap lai va cac khan thu nhap Wang tir QuSr IV.2013 Quy IV.2012 VND VND Thu nhOp ldi tin gni 2,290,184,992,819 8,124,184,951,203 Thu lai tin giri, cho vay khach hang 2,108,465,017,041 1,625,910,354,327 181,719,975,778 1,609,347,587,175 Thu lAi to kinh doanh, dau to chirng khoan Ng - Thu lai tie cluing khoan dau tte 358,196,020,825 Thu nhAp lAi cho thue tai chinh Thu khac tir host d'Ong tin clyng 159,657,784,273 87,552,623,745 2,449,842,777,092 3,681,006,586,072 33 Chi phi lai va cac khoan chi phi ttrang tn QuS7 IV.2013 Qujr IV.2012 VND VND Tra lAi tin giri 1,498,802,963,560 3,157,471,943,277 Tra lAi tin vay 123,130,084,589 29,673,655,301 Tra lai phat hanh giAy to' co gia 158,701,211,896 85,109,846,551 (1,608,270,444) 86,760,088,292 1,779,025,989,601 3,359,015,533,421 Tra lai tin thug tai chinh Chi phi hoot dOng tin dung khac 24 Id SHB Ngfin hang TMCP Sai Gen — HA NOi 34 LA1/18 thuAn tir hout Ong dich vu Quy IV.2013 Quy IV.2012 VND VND Thu phi dich vu 52,604,336,719 47,600,687,831 - Hog dOng toan 20,047,851,294 13,016,170,770 - Ho4t dOng bao lanh 19,088,077,715 26,530,899,238 - Hoat dOng ngan qu'y 1,929,958,985 1,346,052,291 684,297,213 259,058,604 10,854,151,512 6,448,506,928 (40,534,469,973) (14,397,221,279) - Hoat dOng toan (6,151,661,575) (3,034,802,770) - Hoat dOng ngan quy (3,148,926,922) (2,551,635,657) - Chi phi dich vu khac (31,233,881,476) (8,810,782,852) 12,069,866,746 33,203,466,552 - Dich vu 411S , - Thu phi dich vu khac Chi phi dich vu lien quan LAi/18 thuln tir host Ong dich vu 35 hai/18 tir chirng khoan kinh doanh: Quy IV.2013 QuS, IV.2012 VND VND Thu nhap tir mua ban chirng khoan kinh doanh 4,491,220,551 Chi phi v'e mua ban chirng khoan kinh doanh (920,038,403) (6,367,755,339) Chi phi/ hoan nhap dtr pilot-1g giam gia chirng khoan dau tir 1,631,363,424 5,627,267,070 711,325,021 3,750,732,282 Lai/18 thuAn tir mua ban chirng khoan kinh doanh 25 SHB partmsn, Ngfin hang TMCP Sai Gen — Hh Noi 36 Lai/18 tir chirng khoan dau ter: Quy IV.2013 Quy IV.2012 VND VND Thu nh4p tit mua ban chfrng khoan dau tu 295,951,032 Chi phi ve mua ban chimg khoan dau tu (8,601,542,428) Lai/18 thuan tir mua ban chfrng khoan d u fir 4,780,753,116 120,452,362,226 (3,820,789,312) Chi phi/ hoan nh4p du phong giam gia chfrng khoan Tau tu (67,962,038) 120,680,351,220 37 Lai/18 thuan tir hoat citing kinh doanh ngoai hOi QuST IV.2013 VND Thu nhOp tie hoot d'Ong kinh doanh neoai hoi - Thu tir kinh doanh ngoai to giao - Thu tir kinh doanh yang - Thu tir cac cong cu tai chinh phai sinh tien to QuST IV.2012 VND 22,850,381,747 17,793,101,261 10,579,503,168 4,566,558,006 361,754,705 11,909,123,874 13,226,543,255 Chi phi hoot dOng kinh doanh ngoai hoi (89,768,505,636) (20,938,311,258) - Chi ye kinh doanh ngoai to giao (74,488,294,926) (18,235,677,026) - Chi ve kinh doanh yang (2,169,925,408) - Chi ve cac cong cu tai chinh phai sinh tin to (13,110,285,302) (2,702,634232) , Lai/ 18 thuan tir host Ong kinh doanh ngoai hoi (66,918,123,889) (3,145,209,997) 26 SHB pnrInotm, srdutinna Ngan hang TMCP Sai Gan — HA NOi 38 Thu nh4p tir gip von, mua co phan QuSr IV.2013 QuY IV.2012 VND VND 2,578,069,000 6,656,321,452 2,578,069,000 6,656,321,452 Co ticc nkin cluoc kj) tic Op von, mua co phOn - Tir chung khoan Vo'n kinh doanh - Tir chirng khoan Win d'au tir - Tir gap von, d'au to dai han Luti nhu4n nh4n dime tir cong ty 39 Chi phi hoat cling Quy IV.2013 Quy IV.2012 VND VND 12,765,419,654 11,796,313,461 184,259,931,523 250,150,857,129 89,369,215,171 104,762,124,491 33,782,225,505 38,010,630,016 100,856,634,463 249,318,735,248 Chi nip phi bao hidm, bao dam tidn gfri cua khach hang 16,819,185,178 14,841,008,649 Chi phi du phOng (kh6ng tinh chi phi du phong rui ro tin dung n6i va ngog bang; du phOng giam gia chimg khodn) 3,407,578,919 22,431,483,903 (26,008,757) 407,477,964,908 653,274,514,124 Chi nip thud va cac khoan phi, ld phi Chi phi cho nhan vien Chi vd tai san Trong do: - Khau hao tai san c'6 dinh Chi cho hog ding quan IS/ cong vu Chi phi hog dOng khac 27 SHB Ngfin hang TMCP Sai Gan — HA NOi 39 Tien va cac khoin tucrng dtrong tien 31/12/2013 VND 1,637,375,482,091 Tien giri toan tai cac TCTD khac Tien giri va cho vay cac TCTD khac có ky han kh6ng qua thang Chung khoan co tiled han thu h6i hoac dao han khong qua 03 thang ke tir 484,886,843,676 3,031,869,478,896 1,117,209,577,889 2,275,900,000,000 Tien giri tai Ngan hang Nha nude VND 541,115,104,930 1,818,056,606,222 Tien mat va cac khoan Wong &rang 31/12/2012 6,907,624,000,000 6,272,447,193,243 124,968,000,000 11,666,557,900,461 40 Loai hinh va gia tri tai san the chip dm khach hang Gia tri so sach 31/12/2013 Gia tri tai thei diem 10p bao cao 31/12/2012 31/12/2013 31/12/2012 BAt dong san 59,453,048,063,087 46,623,608,910,715 59,453,048,063,087 46,623,608,910,715 DOng san 27,882,383,624,246 20,873,587,987,526 27,882,383,624,246 20,873,587,987,526 Ching to có gia 20,607,278,738,124 11,971,473,902,364 20,607,278,738,124 11,971,473,902,364 Tai san khac 36,528,806,417,329 24,729,448,504,851 36,528,806,417,329 24,729,448,504,851 144,471,516,842,786 104,198,119,305,456 144,471,516,842,786 104,198,119,305,456 41 Nghia va no tient in va cac cam ket thra Trong qua trinh hoat dOng kinh doanh, Ngan hang thvc hien cac cong cu tai chinh lien quan den cac khoan muc ngoai bang can do'i ke toan Cac cong cu tai chinh chit ye'u bao gom cac cam ket bao lanh va thu tin dung Cac cong cu cling tao nhung rui ro tin dung cho Ngan hang ngoai cac rui ro tin dung da dugc ghi nh:an not bang Rui ro tin dung dia cac cong cu tai chinh ngoai bang duot dinh nghia la kha nang mang den rui ro tin dung cho Ngan hang mot cac ben lien quan den cong cu tai chinh dO khong thvc hien cac dieu khoan dm hop Ong 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 Ong ve bao lanh vay von, bao lanh toan, bao lanh thvc hien hop d6ng va bao lanh du thAu Rui ro tin dung lien quan den viec cdp bao lanh ve co ban giOng rui ro cho vay khach hang Giao dich thu tin dung thuong mai tra la loai giao dich dO Ngan hang cung cdp tai chinh cho khach hang dia minh, thong thuOng la nguari mua/nha nh4p khAu hang hod va ben thu huang la nguoi ban/nha xuAt khAu Rui ro tin dung thu tin dung tra thuang thAp hang hod nh4p khAu duot dung the chAp cho loai giao dich a 28 6111SHB ,noirwm soluilmIn Ngan hang TMCP Sai Gen — HA NOi Giao dich thu tin dung tra cham se Oat sinh rui ro hop d'ong da dugc thirc hien ma khach hang khong toan cho ben thy twang Cac thu tin dung tra cham khong dugc khach hang toan dupe Ngan hang ghi nhan la khoan cho vay bAt buOc va cong no tuong img the hien nghia vu tai chinh cita Ngan hang phai toan cho ben thy va thuc hien nghia vu cua Ngan hang viec bao lanh cho khach hang Ngan hang thuiyng yeu cAu khach hang ky qu5" a dam bao cho cac cong cu tai chinh co lien , quan an tin dung can thiet Gia tri ky quy dao dOng tir 0% an 100% gia tri cam ket dugc cap, thu'Oe vao mire dO tin cay cua khach hang Ngan hang danh gia Chi tiet cac khoan cong no tiem An va cam ket ngoai bang vao 31 thang 12 nam 2013 nhu sau: 31/12/2012 VND 2,366,410,752,160 168,801,960,954 167,635,372,227 2,584,320,373,067 8,338,670,362,999 Bao lanh tai chinh Cam ket bao lanh khde Thu tin dung tra chain Thu tin dung tra 31/12/2013 VND 3,504,231,638,610 3,059,613,031,347 1,377,457,030,573 397,368,662,469 5,287,168,458,408 42 Giao dich veri cac ben lien quan Giao dich vai cac ben lien quan la cac giao dich dugc dux hien vOi cac ben co lien quan voi Ngan hang Cac ben dugc coi la lien quan neu mot ben c6 kha nang kiem soat hoac co anh huang Bang ke d6i vdi ben viec guy& dinh doi vai cac chinh sach tai chinh va hoat &Ong MOt ben duge coi la ben co lien quan vai Ngan hang neu: (a) True tiep hoac gian tie') 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 gOp vao Ngan hang va do co anh huang clang ke toi Ngan hang; ► co quyen d6ng kiem soat Ngan hang; (b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mot ben lien doanh, lien ket; (c) Ben lien quan c6 vien la nhan su chinh Ban Tong Giam do'c cua Ngan hang hoac cong ty me cita Ngan hang; (d) Ben lien quan la vien mat thiet gia dinh cua bAt ky ca nhan nao da neu diem (a) hoac (c); (e) Ben lien quan la mot to chirc true Wei) hoac gian tier, chiu su kiem soat, 6ng kiem sat hoac chiu anh htrang clang ke, hoac c6 quyen bieu quyet boi bAt ky ca nhan nao dugc de cap an diem (c) hoac (d) 29 SHB Ngan hang TMCP Ski Gen — Ha N(ii T6m tat mot so giao dich lOn v•i cac ben lien quan Quy IV nam 2013 nhu sau: Cac giao dich Thu tir dich vu fly tilde dau tu Thu c6 tirc tir ding ty lien quan dtmg 69,633,613,332 Tom tat cac khoan phai thu phai tra cac ben lien quan tai thiyi diem 31 thang 12 nam 2013 nhu sau: Cdc giao dich Cho vay KY quy de kinh doanh chimg khoan Uy thac dau to Phdi thu d"jng 2,594,776,856,977 Phdi tra Aug 645,331,732,999 Tien giri khong 1c5, han Tien giri có ky han 1,160,634,060,998 1,475,600,000,000 43 Chinh sach quail ljr rid ro lien quan den cac cong cu tai chinh Muc tieu ciia Ngan hang la toi da h6a gia tri dau to cua co dong, giu yang t6c d6 tang truang loi nhuan va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao g6m nhan tien giri cda khach hang va dAu to vao cac tai san tai chinh co chat lam cao da tra hoat d6ng mang tinh then ch6t gidp Ngan hang dat &roc mire chenh lech lai suAt can thi6t Xet tir khia canh quan ly rid ro, dieu dOi hOi Ngan hang ket hop mot each can d6i gifra cac cam ket ngoai bang (nhu bao lanh va thu tin dung) vOi cac khoan cho vay (bang ding not to ding nhu ngoai te) doi vai cac ca nhan va to chirc thu6c cac mire d6 tin cay khac Ben canh do, Ngan hang ding dAu tu mot phAn von ltru dOng vao cac chirng khoan dAu tu hay cho cac ngan hang khac vay Nhang rui ro lien quan den trao dOi ngoai to va thay d61 lai suat duct quan lY thong qua ap dung han mire trang thai nham han the six tap trung qua mire d6ng th6i tham gia vao cac hoat dOng CO tac dung can bang lan a giam thieu rui ro Thong qua viec nam giix nhieu tai san la cac cong cu tai chinh co chat luong cao, ca ca'u bang can gi ke toan hop nhat cua Ngan hang c6 du kha nang phOng ngira rdi ro yeti qua trinh hoat dOng kinh doanh va dam bao kha Wang khoan Them vao do, Ngan hang ding tham gia vao nhieu giao dich pile:111g ngtra rui ro lien quan den cac cong cu tai chinh nhu cac cam ket hoan d6i ngoai to cho muc dich quan ly rui ro lai suAt Trong qua trinh quan ly rdi ro tin dung, Ngan hang da sir dung co hieu qua Cam nang Tin dung ghi chi tiet cac chinh skh va thu tuc cho vay ding nhu cac huang dan thgc hien de chuan •116t cac hoat dOng tin dung el:1 Ngan hang Rui ro khoan &roc han the th6ng qua viec nam 'a giu mot so luong lan den mat va cac khoan tuang duong tin dual clang tai khoan Nostro, cac khoan den giri c6 kSi han tai Ngan hang Nha nude va cac t6 chin tin dung kink va cac giay to co 30 SHB pertniong olution8 Ngfin hang TMCP Sai Gan — HA Ni gia Cac ty le an toan co tinh an yeu to rui ro cang dugc sir dung a quan ly rui ro khoan Ngan hang thuong tien hanh danh gia chenh Lech lai suat, so sanh vbi cac thi truerng nude va quQc t6 de co nhang dieu chinh kip thOri Them vao do, viec dp dung cac quy trinh quan ly rui ro nQi bQ ding tra nen hieu qua hon nho viec trien khai He tilting Quan ly Vein Tap trung va He thting Thanh toan Tap trung, theo dO toan bQ cac giao dich von va toan cua Ngan hang deu HQi so chinh thtrc hien Viec cho phep Ngan hang giam sat hieu qua hon cac bien doi ve von va giam cac sai sot c6 the xay cling nhu nhang tha tuc phirc tap khong can thiet 44 Rui ro tin dung Rui ro tin dung la kha nang xay ton thdt hog Ong ngan hang cua to chile tin dung khach hang kh8ng thuc hien hoac khong co kha nang thtrc hien nghia vu cua minh theo cam ket Ngan hang kiem soat va quan ly rui ro tin dung bang each thiet lap han mire toan Wang irng mire rui ro ma ngan hang c6 the chap nhan dugc doi vai rnOi khach hang va d6i linh vue dia ly, nganh nghe Ngan hang a thiet lap quy trinh soar xet chat lugng tin dung cho phdp du bao sam nhang thay d6i v6s tinh hinh tai chinh, kha nang tra ng da cac ben d6i tac dua tren cac y6u t6 dinh tinh, dinh lugng Han mire tin dung d6i vdi moi khach hang dugc thiet lap thong qua viec sir dung he thQng xep hang tin dung, m6i khach hang dugc x6p loai mot mire rui ro Mire d'Q rui ro co the duce sira d6i, cap nhat thuerng xuyen 45 Rui ro thi trtrirng 46.1 Rai ro Ini stint Thad han dinh lai lai sat thuc to la thoi han lai tinh tir theyi diem lap bao cao tai chinh cho tad ky dinh lai lai suat can nhat cua cac khoan muc tai san va nguQn Cac gia dinh va dieu kien sau dugc dp dung phan tich theri han dinh lai lai suat thuc t6 caa cac tai san va cong ng cua Ngan hang: ► Tien mat, yang bac a quy; gop von dau to dai han va cac tai san co khac (bao gom tai san co dinh, bat Ong san au to va tai san c6 khac, trir Uy tilde au tu) dugc x6p loai khoan muc khong bi anh huang dinh lai lai suat; ► Tien giri tai Ngan hang Nha nude Viet Nam dugc 'cep loai tien giri toan dO kSi han dinh lai lai suat thtrc to dugc x6p loai den mot thang; ► Thai han dinh lai lai suat thuc to cua chdng khoan au to va chimg khoan kinh doanh dugc tinh clua tren theyi gian dao han thuc to tai thai diem lap bao cao tai chinh cua timg loai chirng khodn; 31 SHB Ngfin hang TMCP Ski Gan — HA NOi ► Th6i han dinh 14i lai suit thut to cua cac khoan tien gui va cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan chinh phu va Ngan hang Nha ntroc Viet Nam; cac khoan tien giri va vay cac To chirc tin dung va khoan muc tien giri cua khach hang dugc xac dinh nhu sau: Cac khoan muc co lai suAt co dinh sueit th6i gian cua hop don: Th6i han dinh 14i lai suit thgc to dkra tren th6i gian dao han thgc t6 tinh tir th6i diem lAp bao cao tai chinh Cac khoan muc c6 lai suit tha n6si: Thai han dinh 10 lai suit thut to cua cac hop dling cho vay c6 th6i gian dao han lai &I'M thang dugc xac dinh dua tren th6i gian dao hp 14i; cac hop d6ng co th6i gian dao han 14i tren thang dugc x6p vao loci Ur thang den thang kSr dinh 14i lai suit cua Ngan hang tiSi da la thang mot lAn ► Th6i han dinh 14i lai suit thgc to cua khoan muc ngu6n von tai trg uSi thac dau tu, cho vay ma to chic tin dung chiu rid ro dugc tinh dtra tren th6i gian dao han 10 dm tirng hop d6ng; ► TWA han dinh 14i lai suAt cua cac khoan ng khac dugc xep vao khoan muc khong bi anh twang dinh lai lai suit hoAc kS, han tir thang den thang Trong thgc te, cac khoan muc c6 the c6 th6i gian dinh lai lai suAt khac 32 SHB Solid partners, flexible ankr, ions Ngfin hang TMCP Ski Gan —11a Noi • Qua hgn Kitting hi tinh hufmg dinh Igi It i suit DA I thong Tir 1- thting Tit - thting Tit -12 lifting Tie 1- nom Tren nom Tang Tii sin Tien mat, yang bac, da quY 541,115 Tien girl tai NHNN 541,115 1,818,057 Tien gin tai va cho vay cac TCTD !chic (*) - Chimg khan kinh doanh (*) 1,818,057 11,185,243 14,514,277 4,726,080 - - - 51,887 51,887 Cac ding co tai chinh phai sinh Ira cac tai san tai chinh khac Cho vay khach hang (*) 4,882,809 Gop yen, deo ttr dai han (*) 23,915,598 37,661,122 1,926,036 6,262,252 1,818,938 15,734 76,482,489 300,605 816,326 2,526,555 3,602,540 10,365,757 1,003,955 18,663,851 410,842 Tai san co dinh va bat ng sin d'au to , Tang tai sin 48,113 Chung khoan d'au to (*) Tai san Co khk (*) 410,842 4,167,736 4,167,736 - 9,958,036 13 - 2,523,244 224,000 - 43,320 12,748,612 4,882,809 16,995,785 35,401,459 52,991,725 11,701,915 10,088,792 12,184,695 1,063,008 145,310,189 - - 15,073,404 7,687,122 - 44,000 - - 22,804,526 40,055,526 27,385,445 14,022,686 7,894,078 1,355,350 1,235 90,714,318 NT phii tri Tien girl dm va vay tir NHNN vi cac TCTD khk - Tien girl caa khach hang Cac ding cu tai chinh phai sinh va cac khan ding no tai chinh khac 6,272 Vein nhan tai try, uST thk dell tu, cho vay ma TCTD chiu rid ro 5,698 Cac khan no khk Mk chenh nhay cam voi Iii suit ni;li bing 6,272 463,371 - 279 1,518 5,524 476,390 37,865 Phat hanh giAy tar có gia Tang my phai tra 30,425,600 4,522,021 5,096,939 7,252,750 - - 16,909,575 2,498,962 2,498,962 - 2,505,234 55,172,492 40,057,958 19,119,624 15,191,107 1,356,868 6,759 133,410,043 4,882,809 14,490,551 (19,771,033) 12,933,767 (7,417,709) (5,102,316) 10,827,827 1,056,250 11,900,146 33 SHB Solid partners flexible solutions Ngfin hang TMCP Sai Gan — Ha Nt5i 46.2 Rfii ro tMn to Rui ro lien to la thay d6i ve ty gia ro ma gia tri cue cac cong cu tai chinh bi thay doi xudt phat tir nhang Ngan hang dugc lap va host dOng tai Viet Nam v•i dong tien bao cao la VND D6ng tien giao dich chinh cue Ngan hang cling la VND Cac khoan cho vay va ling trudc khach hang cue Ngan hang chi' y6u bang VND, mot pilau bang USD va EUR Tuy nhien, mot s6 tai san khac cue Ngan hang 141 bang cac d6ng tin khac ngoai VND, USD va EUR Ngan hang da due mot he th6ng h4n mire de quail ly trang thai cua cac ding ti&i Trang thai ding tin dugc quan ly tren co so hang va chien ltrot phong ngira rui ro dugc Ngan hang sir dung dam bao rang trang thai cua cac d6ng tin dugc tri hen mix da" thie't a 34 1111 SHB Salid psrtners, soivtlarle Ngan hang TMCP Ski Gan - HA N(ii Phan loci tai san va cong ng theo loci tien to da dugc quy d6i sang VND vao 31 thang 12 nam 2013 nhu sau: Chi tieu Tai san Tien mat, yang bac, da quy Tien gin tai NHNN Tien giri tai va cho vay cac TCTD khac (*) Ching khoan kinh doanh (*) Gang ca tai chinh phai sinh va de tai san tai chinh khac (*) Don vi tinh: trieu den • Ceic ngoqi kit& &Tic quy diii rdng EUR duvc quy difi USD &rye quy dai 27,172 187,659 15,305 230,135 - 547,496 - 547,496 193,798 6,957,079 86,219 - - - 7,237,096 - 122,907 879,939 - 1,002,846 35,742 9,681,308 104,655 9,821,706 Ching khoan dau tu (*) - 1,156,980 - Gap von, at tu dai hart (*) - - - 1,156,980 - Cho vay khach hang (*) Tai san di dinh NIA bat dOng san 6u tu 10 Cac tai san Co khac (*) Tong tai san - 15,678 8,779 24,457 1,349 461,256 138 462,743 380,968 19,887,394 215,096 20,483,458 349,741 4,436,627 10,112,028 43,395 20,664 2,061 7,321 5,730,564 155,912 21,332 2,034 3,319 4,480,023 10,482,433 7,321 5,730,564 160,007 24,651 351,802 20,463,785 69,412 20,884,999 29,166 (576,391) 145,684 (401,541) No phai tra vi veil chit sir hum Tien giri dm va vay tir NHNN NIA cac TCTD khac Tien giri dm khach hang Cac cong cu tai chinh phai sinh va cac khoan no tai chinh khac Van tai tro, uSrthac dau tu, cho vay ma TCTD chill riti ro Phat hanh giay t6 c6 gia Cac khoan no khac V6n va cac quy Tong nq phai tra va yen chi sir hull Trang thai tien te not bang Trang thai tien to ngoui bang Trang thai tien to Wei, ngoai bang (22,777) 509,730 6,388 (66,661) 486,953 145,684 85,412 35 SHB Solid partners flexible solotIons Ngfin hang TMCP Ski Gen — HA N(ii 46.3 Reti ro khotin Rai ro khoan la rui ro Ngan hang gap khO khan vi& thuc vu cho cac cong no tai chinh Rui ro khoan phat sinh Ngan hang c6 the kh6ng du kha nang thuc hien nghia vu tra no nhang cong no den han a nhang thai diem binh thtftg hoac kh6 khan De giam thieu rui ro khoan, ngan hang phal huy dOng tir nhieu ngu6n da dang khac ngoai nguon von co ban cua ngan hang 'Xing thai ngan hang can c6 chinh sa.ch quan ly tai san c6 tinh khoan link hoat, theo doi dOng tien tuong lai va tinh khoan hang Ngan hang ding can danh gia dOng tien du kien va kha nang san co cua tai san dam bao hien tai truang hop can huy dOng them nguon von Thai gian dao han cua cac tai san va ding no the hien thai gian lai cua tai san va cong no tinh tir lap bao cao tai chinh den toan theo quy dinh hop &Ong hoac dieu khoan phat hanh Cac gia dinh va diL kien sau duoc Sp dung phan tich thai gian den han cua cac tai san va cong no dm Ngan hang: ► TiL Aid tai Ngan hang Nha nuoc Vi't Nam dugc x6p loci tien giri toan, bao gams tien giri du tra bat buOc S6 du cua tien gfri du tit bat but)c phi thuc vao phan va ky han cua cac khoan tien giri khach hang cila Ngan hang; ► Thai gian dao han cua chung khoan dau tu duoc tinh dua teen ngdy dao han cua timg loci chfrng khodn; ► Chimg khoan kinh doanh duoc x6p vao loci kY han an thang; ► Thai gian de'n han cua cac khoan tien gui va cho vay cac TCTD va cac khoan cho vay khach hang duoc xac dinh dua vao den han dm hop (long quy dinh Thai gian den han thuc to c6 the thay doi cac khe trac cho vay duoc gia han Ngoai ra, cac khoan cho vay khach hang duoc the hi0 bang gia tri g6c kh6ng bao gom du ph6ng rui ro; ► Thai gian den han cua cac khoan dau tu gOp von mua co phan dugc coi la hon mat nam cac khoan dau tu khong co thai gian dao han xac dinh; ► Cac khoan tien giri, tien vay cua cac to chirc tin dung NIA cac khoan tien giri cua khach hang duoc xac dinh dua vao tinh chat cua cac khoan hoac thai gian dao han tren hop Tong Tai khoan Vostro va tien giri toan dugc thuc hien giao dich theo yeu cau cua khach hang va do duoc xep loci khong ky han Thai, gian dao han doi,vai cac khoan vay va tien han duct xac dinh dua tren den han theo hop clang Trong thuc te, cac khoan co the duoc quay vOng va do tri thai gian dai hon thai gian dao han ban dau; ► Thai gian den han cua tai san c6 dinh dugc xac dinh dua vao thai gian sir dung him ich lai cua tai san 36 SHB Solid partners, flexible solutron6 Ngin hang TMCP Ski Gen — Ha NOi Quo huts Chi lieu Trin (hang Din (hang Trong km Tir -12 Din (hang Tit 1- thting (hang Tie 1- neim Trin nam Ting Tai san TiAn mat, yang bac, da quy - - 541,115 - - - - 541,115 TiL girl tai NHNN - - 1,818,057 - - - - 1,818,057 TiAn giri tai va cho vay cac TCTD khac (*) - 11,116,832 - 70,000 30,425,600 Ching khoan kink doanh (*) - - 51,887 - - - - 51,887 Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac - - - - - - - Cho vay khach hang (*) Chimg khoan du tu (*) Gap von, du tu dai hen (*) - - Tai san c6 dinh va bAt Ong san du tu - - 3,602,796 504 5,902 - - 9,247,538 2,755,895 32,784,401 10 Tai san CO khac (*) Ding di san 4,168,276 714,533 - 4,168,276 714,533 14,165,313 5,073,455 - 6,057,458 10,184,790 21,562,982 21,679,391 12,115,060 76,482,489 348,718 816,326 6,129,095 10,365,757 1,003,955 18,663,851 410,842 410,842 301,629 256,906 4,167,736 39,231 655,856 50,092 12,748,612 27,922,828 32,810,664 33,002,632 13,906,855 145,310,189 - - - - Ng phai tra TiL giri dm va vay tir NHNN va cac TCTD khac - - 15,073,404 7,687,122 44,000 TiL giri dm khach hang - - 40,005,571 27,435,449 21,916,775 Cac ding cu tai chinh phai sinh Ira cac khoan ng tai chinh khac - - 6,272 - V6n tai tra, u5, thac du tu, cho vay ma TCTD chili nil ro - - 5,698 13,775 159,219 Phat hanh giAy co gia - - 37,865 4,522,021 12,349,689 Cac khoan ng khac - - 2,498,962 Tang nq phai tra - - 57,627,771 39,658,366 34,469,683 1,637,177 (24,843,371) (11,735,539) (1,659,018) 31,365,455 Mkt chenh khoin rung 4,168,276 _ 714,533 - - - 1,355,350 281,827 - 22,804,526 1,174 90,714,318 15,871 6,272 476,390 - - 16,909,575 - - 2,498,962 17,045 13,889,810 _ 133,410,043 11,900,146 37 fib SHB Solid partnere, flexible solutlo Ngfin hang TMCP Shi Can — Ha Ni 46 Ti( GIA MOT SO LOAI NGOAI TE VAO THUI DIEM CUOI QUI"( 31/12/2013 31/12/2012 VND VND USD 21,036 20,828 EUR 29,036 27,566 GBP 34,902 33,689 CHF 23,704 22,847 JPY 201 243 SGD 16,685 17,046 AUD 21,678 21,678 HKD 2,694 2,690 CAD 19,806 20,964 CNY 3,463 3,286 XAU 3,470,500 4,601,000 Ha N0i, thong nom 2014 Lap bleu Ke toan trtrom \.00278630 Ping NGA Giam Dim G I FIgNG MAI CO PHA SAI GON-HANQI Thanh Phtrong Ni'Thi Lan Phirung 38 ... 20,607,278,738,1 24 11,971 ,47 3,902,3 64 20,607,278,738,1 24 11,971 ,47 3,902,3 64 Tai san khac 36,528,806 ,41 7,329 24, 729 ,44 8,5 04, 851 36,528,806 ,41 7,329 24, 729 ,44 8,5 04, 851 144 ,47 1,516, 842 ,786 1 04, 198,119,305 ,45 6 144 ,47 1,516, 842 ,786... 8,779 24, 457 1, 349 46 1,256 138 46 2, 743 380,968 19,887,3 94 215,096 20 ,48 3 ,45 8 349 , 741 4, 436,627 10,112,028 43 ,395 20,6 64 2,061 7,321 5,730,5 64 155,912 21,332 2,0 34 3,319 4, 480,023 10 ,48 2 ,43 3 7,321... phan bo 2,062,733,795 ,44 4 27 ,41 9,673,778 1 ,46 6,130 ,48 7,266 1 ,40 3, 547 ,866,2 64 4,959,831,822,752 92, 748 ,40 6,653,931 23, 343 ,310,7 54, 590 26,205,261,533, 740 1 ,44 3,260,216,2 64 143 , 740 ,239,158,525 Tin