ngân hàng thương mại cổ phần sài gòn hà nội shb báo cáo tài chính riêng lẻ quý 3 năm 2012 td bảng cân đối kế toán

Bao cao tai chinh rieng le Quy III ram 2012 SHB NGAN HANG THVONG M21 C6 PHAN SAI GON - HA NO 77 Trail Hung Dao - Quart Hoan Kim - Ha NOi Fax: 04.39410942 Tel: 04.39423388 TD - BANG CAN DOI Kt TOAN Chi tieu MA chi Thuyet tieu minh MAu se: Q-Ola Don vi tinh: VND SO cuOi ky A TAI SAN SO diu nam I Tien mat, yang bac, da quf 110 15 656,815,054,142 425,103,583,283 II Tien girl tai NHNN 120 16 1,666,848,123,213 35,111,525,637 III Tien, yang giri tai cac TCTD khfic va cho vay cac TCTD khac 130 17 25,826,658,382,558 18,608,137,989,519 25,826,658,382,558 18,608,137,989,519 Tien, yang girl tai the TCTD khac 131 Cho vay the TCTD khac 132 Dv phong rui ro cho vay cac TCTD kirk 139 IV Chun khoan kinh doanh 140 Chung khoan kinh doanh 141 Dv phong giarn gia chirrig khoan kinh doanh V Clic cling ca tai chinh phai sinh va cac tai san tai chinh khic 149 VI Cho vay khfich hang 160 Cho vay khach hang 161 169 170 Dv phong rai ro cho vay khach hang 52786 , Ch'ing khoin diu ttr fixing khoan dau tu sari sang de ban 'HANG frng khoan dau tu gift den dao han s Vrs IC'.PHA hl , 11;1Nol phong giarn gia chirng khoan dau tu 6p von, diu ttr dai ban Diu tu vao Ong ty V& Op lien doanh Dar' tu vao ding ty lien ket 1)&1 tu dai han kirk Dv phong giam gia dau tu dai han IX Tai san co dinh 18 121,604,500,000 122,303,000,000 (698,500,000) 2,434,936,718 4,035,834,699 45,278,251,048,940 28,803,694,090,215 20 47,110,791,966,228 29,158,660,639,905 21 22 (1,832,540,917,288) 13,362,389,921,384 (354,966,549,690) 14,847,394,499,737 171 7,761,063,771,482 12,251,240,153,537 172 5,717,151,754,367 (115,825,604,465) 720,895,068,043 2,610,840,000,000 (14,685,653,800) 353,313,240,893 211 212 167,710,070,000 77,000,000,000 20,000,000,000 213 214 502,547,525,375 334,289,000,000 219 220 (26,362,527,332) 3,601,031,215,112 (975,759,107) 2,254,131,121,744 383,953,076,897 166,929,637,423 150 179 210 19 23 24 Tai san c6 dinh him hinh 221 a Nguyen gia TSCD haw hinh 222 651,916,978,948 251,181,883,743 223 (267,963,902,051) (84,252,246,320) b Hao mon TSCD huu hinh Tai san c6 dinh thud tai chinh 224 a Nguyen gib TSCD 225 3,217,078,138,215 2,087,201,484,321 3,283,247,527,445 2,106,146,460,886 b Hao mon TSCD Tai san c6 dinh vo hinh 226 227 a Nguyen gia TSCD v6 hinh 228 b Hao mon TSCD vo hinh X Bet dang san dau tu 229 240 a Nguyen gia BDSDT 241 b Hao mon BDSDT XI Tai san CO kink 241 250 25 Cac khoan phai thu Cac khoan lai, phi phai thu Tai san thud TNDN hoan lai Tai san C6 khac - Trong do: Lqi the thuang mai Cac khoan chr phong rui ro cho cac tai san C6 ni5i bang khac TONG TAI SAN CO 251 252 253 254 (66,169,389,230) 26 (18,944,976,565) 12,181,923,522,335 3,062,096,903,445 5,631,871,313,534 3,981,823,446,813 1,670,395,598,054 5,138,003,172,077 2,142,577,606,288 103,418,851,772,445 70,962,793,199,261 1,818,898,109,192 255 259 300 MA chi Thuyet minh tieu Chi tieu TRA VA VON CHU SG HITU B I Cac khoin nq Chinh phu va NHNN 800,000,000,000 2,184,953,736,805 21,081,403,202,665 15,909,083,396,910 28 20,801,403,202,665 280,000,000,000 15,909,083,396,910 29 65,624,769,265,633 34,814,646,881,855 352,547,922,742 226,386,012,419 11,205,239,761,180 310 320 Vay cac TCTD khac III Tien gin cua khich hang IV Cac cling cu tai chinh phli sinh va cac khoan nq tai chinh khic V Vim tai trq, usr thic dau fir, cho vay ma TCTD phai chin rui ro VI nit Minh glay ttr c6 gia VII Clic khoin Nq khac 27 321 322 II Tien giri va vay can cac TCTD khac Ti'en giri cua cac TCTD khac SO din nim SO cool ky 330 340 19 350 360 370 30 4,268,924,668,602 2,981,284,364,054 817,790,400,754 1,577,479,588,904 523,636,092,471 371 372 373 379 TOng Nq phai tra VIII VOn va cac quy 31 31 1,353,123,590,001 50,681,185,149 267,839,366,098 26,314,942,185 400 500 Cdc khoart tai, phi phdi tra Thue TNDN hoan lai phai tra Cdc khodri phdi tra ya cong nu khdc Du phong rai ro khac 32 95,108,929,423,696 8,309,922,348,749 65,158,100,189,923 5,804,693,009,338 8,959,990,898,400 8,865,795,470,000 4,908,535,898,400 4,815,795,470,000 410 411 412 413 414 415 416 420 430 440 450 Von cua TCTD a Van dia'u b Von dau tuXDCB c Thing du van ca phan d Co phi& guy e Co phiau mu dal Von khac TCTD Q3.157 / ':‘ bienh loch ty gia hOi dodi ethenh Fech danh gia lai tai son S:k0i.nhudri chua phan phoi I sr) ich ciia co dong thieu 99,455,000,000 (5,259,571,600) 98,000,000,000 (5,259,571,600) 477,405,147,506 267,331,866,568 (23,893,346,212) (1,103,580,350,945) 628,825,244,370 700 T • (I PHAI TRA VA VON CHU' SO Hilt 103,418,851,772,445 800 70,962,793,199,261 6,428,772,258,448 3,208,805,978,726 20,560,000,000 368,492,003,476 6,039,720,254,972 538,227,852,678 2,670,578,126,048 CAC CHI TIED NGOAI BANG 910 I Nghia vu nq tiem an Bao lanh vay von Cam ktt nghielo va L/C Bao lanh khdc 911 912 913 43 Ngay 20 thong 10 nem 2012 N\ 8o Ke Toan Truing,,/ ong Clam Dec ri-OANGMtd u09 PHAN ficIN.11A N(11 liwon Thanh Huyb Ninh Thi Lan Hwang cm Nguy_n Van Le 00 00 00 00 00 00 1J1 O t.k.) 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O N.) mY N a a O S' 0- es o- ax FY QO Bao cgo tai chfnh rieng SHB Quy III lam 2012 Solid parineof flexible solutions MAu so: Q-03a NGAN HANG TMCP SAI GON - HA NQI 77 Trail Hung Dao - Quan Hoan Kiem - Ha NOi Fax: 04.39410942 Tel: 04.39423388 TD - BAO CAO LUYJ CHUYEN TIEN TE - PPTT - QUI? DVT VND I LIJU CHUYEN TIEN Tff HOAT DQNG KINH DOANH 01 10,796,007,471,800 3,787,715,911,138 02 (10,661,509,888,040) (4,211,052,099,219) 03 Thu nhap tir hoat Ong djch vu nhan duqc Chenh loch s6 tien thoc thu/thoc chi tir hoat Ong kinh doanh chimg 04 khoan, yang bac, ngoai tg 05 Thu nhap khac Tien thu cac khoan no da ducfc xu 1S xoa, ba dap bang ngute 06 , phong rui ro 07 Tien chi tra cho nhan vien va hoat Ong quanbi, ding vu (*) 08 Tien thue thu nhap thoc nOp IcSI(*) Lim chuyen tien thuAn tir boat dung kinh doanh try& nining 09 thay dOi ve tai san va von hru dOng Nhting thay diii tai san hoot dOng 92,734,482,455 37,680,246,233 32,011,275,790 50,653,058,795 102,822,288,212 4,391,249,570 3,120,076,001 987,139,747 (1,524,288,488,664) (279,587,096,985) (753,884,429,484) (215,206,613,456) (1,438,689,879,431) (1,298,715,536,676) 10 (17,332,056,881,197) (91,260,000,000) 11 10 (Tang)/Giam cac khoan ve kinh doanh chimg khoan (Tang)/Giam cac cong cu tai chinh phai sinh va cac tai san tai chinh 12 11 khc a 13 12 (Tang)/Giam cac khoan cho vay khach hang 13 (Tang)/Giam ngulm phong de NI dap ton that cac khoan (tin 14 dung, chimg khoan, dau tu dai han) 15 14 (Tang)/Giarn khac ve tai san hoat dOng Nhieng thay thu ve cong np' hogt d'Ong 16 15 Tang/(Giam) cac khoan no Chinh phil va NHNN 17 16 Tang/(Giam) cac khoan tien giri, tien vay cac TCTD 18 17 Tang/(Giam) tien giri dm Ichach hang (bao Om ca KBNN) Tang/(Giam) phat hanh giay t6 c6 gia (ngoai tru giay tel c6 gia phat 19 18 hanh duqc tinh vao hoat dQng tai chinh) Tang/(Giam) von tai trq, uS, tilde dau tu, cho vay ma TCTD chju rai 20 19 TO Tang/(Giam) cac ding cu tai chinh phdi sinh va cac khoan no tai 21 20 chinh khac 22 21 Tang/(Giam) khac ve cong no hoat Ong 23 22 Chi tir cac guy dm TCTD (*) 24 Liu chuyen fib' thuAn tir ho#t dOng kinh doanh (4,926,703,884,759) (3,361,988,696,010) 1,600,897,981 (8,712,466,848) (17,952,131,326,323) (3,950,692,637,914) (4,417,880,087,460) (1,878,800,535,182) (1,384,953,736,805) 5,213,966,937,795 30,810,122,383,778 1,027,168,228,878 8,204,809,896,659 6,980,091,234,508 (6,936,315,092,578) 1,181,740,488,542 126,161,910,323 52,157,748,342 Thu nhap lai va cac khoan thu nhap tucmg tv nhan ducyc Chi phi lai va de chi phi Wong tv da tra (Tang)/Giam cac khoan tien, yang giri va cho vay cac TCTD khac (2,899,590,560.00) (16,076,508,101,639) (68,512,634,168) (33,836,049,636) 6,750,549,449,935 (1,774,469,362,830) 241,999,091 (36,772,822,183) 181,818,182.00 (392,968,595,375) -16,900,000,000 - 4,223,833,345 31,497,698,200 (2,162,972,125,769) (21,993,305,801) 2,160,370,657,037 II LIXU CHUYEN TIEN TV HOAT DQNG DAU TIY 25 Mua sim tai san co djnh 26 Tien thu tir 1ST, nhucmg ban TSCD 27 Tien chi tir l, nhugng ban TSCD (*) 28 Mua sam bat Ong san dau tu (*) 29 Tien thu tir ban, thanhbi bat dOng san dau tu 30 Tien chi ban, 1ST bat Ong san dau tu (*) 31 Tien chi dau tu, Op vim vao cac don vi khac 32 Tien thu Au tu, Op vim vao cac dam vi khac Tien thu c0 tac va lqi nhuan duqc chia tit cac khoan dau tu, gap von 33 daihan 34 Urn chuyen tan thuitn tir ho#t dOng dAu fir III LIX CHUYEN TIEN Ti! HOAT DQNG TAI CHINH 1 Tang von dieu 1g 35 Tian thu tir phat hanh giay t& c6 gia dai han c6 du diOu kign tinh vao 36 von tv c6 va cac khoan von vay dai han khac TiOn chi town giay t6 c6 gia dai han c6 da tinh vao 37 von tv c6 va cac khoin von vay dai han khac CO tut tra cho co &Mg, lqi nhuan da chia (*) 38 Ti'en chi mua co phieu ngan quy (*) 39 Tian thu duqc ban c0 phie ngan quST cu 40 Ltru chuyen tan thuAn tic hoot Ong tai chinh 41 4,051,455,000,000 1,318,276,400,000 (179,385,600,000) (248,063,192,315) (220,193,050,420) 3,803,391,807,685 918,697,749,580.00 IV Ltru chuyen tan thuAn trongkk 42 (14,436,088,419,723) 7,647,253,893,714 V Tan Ira cac khoan tircrng dirang tan tai thei dam dAu ky 43 20,013,338,515,106 9,501,678,182,455 VI Dieu chinh inh Wen ciia thay dAi tY" gia 44 VII Tan va cac khoan twang throng tan tai theti dam cuAi ky 45 5,577,250,095,383 17,148,932,076,169 Lap Wen 20 thcing 10 neim 2012 Ong Giam doe Ke town truinItZ t NGAN HAN THIIONG MAi Co'PHA SAI CaN^HANol 44, s Vwo'ng Thanh Huyb Ninh Thj Lan Phirang I guyen Van Le THUYET MINH BAO CAO TAI CHINH RIENG LE Cho Qui5 III nam 2012 SHB Ngan hang TMCP Sai Gen — HA NOi THUYET MINH BAO CAO TAI CHINH RIENG LE QuS, III dam 2012 Thong tin lit ngfin hang Giay phep hoat do, ng 0041-NH/GP 13 thang 11 nam 1993 GiAy pile') hog Ong Ngan hang Nha nude Viet Nam cap Th6i han hog Ong caa Ngan hang la 40 nam ke tix cap giAy phep dAu tien HOi ang Quan tri A Ong DO Quang Hien Ong Nguygn Van Le Ong TrAn Ngoc Linh Ong Pham HOng Thai Chu tich Uy vien Ong Pham Ngoc Tuan 1:1y vien Ba Dam Ngoc Bich Ong Le Quang Thung Uy vien Thanh vien Oc lap Uy vier' Uy vien Tai b6 nhiem 05 thang nam 2012 Tai b6 nhiem 05 thang nam 2012 Tai b6 nhiem 05 thang nam 2012 B6 nhiem 05 thang nam 2012 B6 nhiem ngdy 05 thang 05 nam 2012 B6 nhiem 05 thang 05 nam 2012 B6 nhiem 05 thang 05 nam 2012 h Ban kiem soat Tai b6 nhiem 05 thang 05 nam 2012 Tai 136 nhiem 05 thang 05 nam 2012 B6 nhiem 05 thang 05 nam 2012 Ong Pham H6a Binh Ong Nguy'L Hfru Dire BA Hoang Thi Minh Ong Bui Thanh Tam Ban TOng Giam doc Thanh vien Ong Nguyen Van Le Ong aang Trung [Xing Ong Bai Tin Nghi Ong Le Wang Khoa Pham Van Thang NO Thu Ha Ninh Thi Lan Phuang T6ng Giam d6c Ph6 T6ng Giam d6c Ph6 T6ng Giam doe Pho TOng Giam dOc PhO T6ng Giam d6c PhO TOng Giam d6c Pho Tong Giam doc kiem Ke toan Twang Tai b6 nhiem 21 thang nam 2010 B6 nhiem 01 thang nam 2006 136 nhiem ngdy 05 thang nam 2007 B6 nhiem 10 Jiang nam 2009 B6 nhiem ngdy 01 thang 11 nam 2010 B6 nhiem 15 thang nam 2011 B6 nhiem 08 thang 06 nam 2012 Bai Thi Mai PhO rOng Giam d6c B6 nhiem 15 thang 09 nam 2012 Tru sa chinh Thanh vien Thanh vien Thanh vien Tai 136 nhiem 05 thang nam 2012 SO 77 - TrAn Hung Dao - Q.Hoan Kim - TP.Ha N6i - Viet Nam Da"c diCm ho#t Ong ciia to char tin liking Ngan hang Thuang mai Co phAn Sai GOn - Ha N6i (duai day goi tat la "Ngan hang") la mot ngan hang thuong mai c6 phAn Viet Nam lap tai nuoc C6ng hem Xa hoi Chu nghia Viet Nam vai died gian hoat dOng la 40 nam theo 0041-NH/GP 13 thang 11 nam 1993 cila Ngan hang SHB Ngfin hang TMCP Sal Gen — HA Ni Nha nu& Viet Nam Ngay 28/08/2012 Ngan hang TMCP Nha Ha N6i (Ten vie't tat: HBB) chinh tilt:re sap nhap vao Ngan hang TMCP Sai Gem — Ha N6i ( Ten vik tat : SHB) theo QD 1559/QD — NHNN, vi vay so lieu thuyk minh cho ky la so lieu hop nhat SHB va HBB, so lieu thuy6t minh cho ky truac la so lieu cila SHB VOn di6su le cila Ngan hang tai 30/09/2012 la 8,865,795,470,000 dong (Tam nghin tam tram sau muai lam ty bay tram chin lam trieu bon tram bay muoi nghin d6ng) chinh cua Ngan hang dat tai SO 77 - Tran Hung Dao - Q.Hoan Kim - Ha N6i - Viet Nam Tai 30/09/2012, Ngan hang co 4418 nhan vien (Dau nam 2012: 2574 nhan vien) Tom tit cac chinh sach ke toil) chi yeu Chuin muc va the ke toil) ip dung Ngan hang trinh bay cac bao cao tai chinh bang &gig Viet Nam (VND) theo Lust cac TO chirc Tin dung, Lug sira doi va bei sung mot so dieu Lust cac TO chirc Tin dung, cac chuan muc ke toan Viet Nam va He thOng Ke toan cac -CO chirc tin dung Viet Nam KY bin can va elan vi ti'en to Ky bao cao cua Ngan hang bat du tir 01/07/2012 va ket thiic vao 30/09/2012 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 dei Theo he thOng ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc hach toan theo nguyen te Tai thai diem cu6i nam, tai san va cong ng c6 ngu6n g6c ngoai to dirge quy dOi sang VND theo ty gia quy dinh vao lap bang can d6i ke toan Cac khoan thu nhap va chi phi bang ngoai to cua Ngan hang dirge hach toan bang VND theo ty gia vao phat sinh th6ng 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 Kk qua Hog dOng Kinh doanh va lgi nhuan de 14i Chenh lech ty gia phat sinh quy d6i cac tai san va cong ng khac bang ngoai te sang VND dirge xir ly vao doanh so dia cac khoan muc tuang irng tren bang can diSi ke toan vao lap bao cao tai chinh Chtimg khoan dau tir gitir den di° han Chirng khoan ng giu den dao han la cac chirng khoan c6 ky han co dinh va cac khoan toan co dinh hoac c6 th6 xac dinh dugc va Ban TOng Giam dOc coy dinh va c6 kha nang gifr den dao han Ngan hang dang ghi nhan cac chirng khoan theo gia g6c cong lai du thu trir lai chg phan 136 Gia tri phu tr0i hoac chi& khau (n6u co) ciing dugc phan anh vao gia tri ghi so cua khoan dau tu Lai dugc du thu hoac phan 1706 theo phuang phap dugng thang Chung khoan dugc gift d6n dao han se dugc xem xet ve kha nang giam gia ChUng khoan dugc lap du phong giam gia gia tri thi truerig nh6 han gia tri ghi so Du pheng giam gia dugc ghi nhan vao bao cao kk qua hog dOng kinh doanh SHB Ngfin hang TMCP Sai Gan — Ha N(ii Chting khoan dau to sin sang cue ban a ChUng khoan dAu to san sang ban la cac chirng khoan dugc giix theri gian khong an dinh truck, co the dugc ban de dap frng nhu cat' khoan hoac de Crng phO vad trung hop thay d6i lai suAt, ti gia, hoac gia tri chimg khoan Ngan hang dang ghi nhan cac chimg khoan theo gia g6c Ong lai du thu hit lai cher phan b6 Gia tri phu tri hoac chit khau (nett co) ding dugc phan anh vao gia tri ghi s6 cua khoan dau tix Lai dugc du thu hoac phan b6 theo phuang phap duerng thang Cac chang khoan dugc danh gia dinh ky theo gia tri thi truOng va du phong giam gia tri se dugc lap gia tri thi trung nh6 hon gia tri ghi s6 Du phOng giam gia dugc ghi nhan vac, bao cao ket qua hoat d6ng kinh doanh Chting khoan kinh doanh ChUng khoan kinh doanh IA chi:mg khoan ban dau dugc mua va nam giiz cho muc dich kinh doanh ngan han hoac neu Ban T6ng Giam d6c guy& dinh nhu vay Ngan hang dang ghi nhan cac chUng khoan theo gia g6c vao giao dich Trong cac ky tiep theo, cac chirng khoan tip tuc dugc ghi nhan theo gia goc Tuy nhien, gia tri thi twang cua cac chirng khoan van dugc Ngan hang theo doi de danh gia ve khA nang giam gia gia tri thi truemg thap han gia g6c Ngoai tit truemg hop kh6ng the xac dinh gia tri thi truemg mot each chac chan thi gia tri cfra chung doge tinh dua tren nguyen gia sau tit di ton that trafc tinh (neu co) Lai hoac 18 tit kinh doanh chimg khoan dugc ghi nhan tren bao cao ket quA hoat dOng kinh doanh theo s6 thuan Cic khoan cho vay Cac khoan cho vay ngan han c6 ky han duai nam; cac khoan cho vay va cho thue tai chinh trung han c6 ky han tin nam den nam va cac khoan cho vay va cho thue tai chinh dai han c6 ky han tren Min Ice tir giai ngan Viec phan loaf ng va lap du phOng rui ro tin dung doge thuc hien theo Quyet dinh s6 493/2005/QD-NHNN ngdy 22 thang nam 2005 va Quyet dinh s6 18/2007/QD-NHNN 25 thang nam 2007 cila Th6ng dOc Ngan hang NM nude Viet Nam Cac khoan cho vay doge phan nam nhom ng can cir vac) tinh hinh tra no va cac yeti t6 dinh tinh nhu sau: NhOm 1: Na c u tieu chudn •• Cac khoan ng han ma Ngan hang danh gia la co du khA nang thu 116i day dti ca g6c va lai dung thed hp; •• Cac khoan ng qua han dtrai 10 va Ngan hang danh gia IA c6 khA nang thu h6i day dir gOc va lai bi qua han va thu h6i day du g6c va lai dung tiled hp 14i; Nh6m 2: No can chit ••Cac khoan ng qua han tin 10 den 90 ngay; • Cac khoan ng dieu chinh ky han tra ng Van au; SHB Ngan hang TMCP Sai Gan — Ha Ni ••Cac khoan no co cAu lai thai han tra no han theo thai han &roc co cAu NhOnz 3: Na clueri tieu chujn ••Cac khoan no qua han tir 91 den 180 ngay; ••Cac khoan no co cAu lai thai han tra no lAn du, nit cac khoan nq dieu chinh kSt han tra no ran dAu phan loaf vao nhom 2; ••Cac khoan no duoc mien hoac giam lai khach hang kh6ng du kha nang tra lai dAy du theo hop d6ng tin dung; Nhom 4: Nq nghi nger •• Cac khoan no qua han tir 181 den 360 ngay; •• Cac khoan nq co cAu lai thai han tra no lAn dAu qua han duai 90 theo thai han tra nq duoc co cAu lai lAn dAu; •• Cac khoan no ca cAu lai thai han tra no lAn thin hai; NhOm 5: Na có kha tieing mat van •• Cac khoan no qua han tren 360 ngay; Cac khoan no co cAu lai thai han tra nq lAn dAu qua han tir 90 tra len theo thai han tra no duot ca cAu lai lAn dAu; •• Cac khoan no co cAu lai thai han tra no ran thir hai qua han theo thai han tra no duoc co cAu lai lAn thir hai; •• Cac khoan no co cAu tai that han tra no lAn thir ba tra len, ke ca chua bi qua han hoac da qua han; •• Cac khoan no khoanh, nq chef xir 1)"T; Theo Quyet dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh s6 18/2007/QD-NHNN 25 thang nam 2007, d6i vai cac khoan no qua han, t6 chik tin dung phan loci lai vao nhom no CO run ro thap han Ngan hang danh gia la co dfi kha nang thu h6i dAy du ca g6c va lai; va khach hang c6 tai lieu, 116 sa chimg minh cac nguyen nhan lam khoan no qua han &roc xu ly, khac phuc Ngan hang chil dOng to quyet dinh phan loaf cac khoan nq vao cac nh6m no rui ro cao han twang irng voi mire dO run ro xay mot cac truang hop sau day: •• Khi CO nhang din Wen bAt lqi tir tac dOng tieu cuc den mai twang kinh doanh va linh vue kinh doanh; •• Cac chi tieu tai chinh cua khach hang hoac kha nang tra nq cua khach hang bi suy giam; Khach hang kh6ng cung cap cho Ngan hang cac thong tin tai chinh kip thai, dAy du va chinh xac de Ngan hang danh gia kha nang tra nq dm khach hang SHB Ngfin hang TMCP Sai Gan - Ha Ni)i 33 Thu nh4p lai va cac khoan thu nh4p tirong tty Quy 111.2012 VND Quy 111.201 VND Thu nhi:tp tiii tin 8,048,459,636,336 1,941,546,080,153 Thu lai tin gui 4,658,778,407,150 279,297,176 Thu lai tin vay Thu tat tir kinh doanh, dau to chirng khoan No 2,447,279,767,819 1,325,593,391,136 942,401,461,367 336,655,512,129 137,183,273,175 158,915,849,912 8,185,642,909,511 2,100,461,930,065 Thu kJ:tic tir ho9t d'Ong tin dung 34 Chi phi Lai va cac khoan chi phi twang tir QuSi 111.2012 Q4111.2011 VND VND Tra lai tin gui 7,292,874,793,397 1,414,428,361,256 Tra lai tien vay 247,339,158,452 34,413,954,217 Tra lai phat hanh giAy to c6 gia 247,883,421,052 70,239,635,482 2,083,688,433 137,375,801 7,790,181,061,334 1,519,219,326,756 Tra lai Wen thud tai chinh Chi phi hoat dOng tin dung khac 35 Lai/ la thu'an tir hoat d'Ung dich vu Q4 111.2012 Q4 111.2011 VND VND Thu phi dich vu 51,554,477,081 24,035,589,340 - Hoat dc)ng thank toan 20,836,174,421 11,797,730,900 - Hoat dOng bao ranh 24,045,915,892 7,445,594,041 - Hoat Ong ngfin qu5( 1,971,842,102 1,882,124,870 192,653,530 16,105,605 4,507,891,136 2,894,033,924 (46,575,435,056) (17,144,718,762) - Hoat dcing thank town (7,148,169,183) (2,340,411,238) - Hoat dOng ngan qu'S'T (1,840,414,423) (1,270,768,012) - Chi phi dich vu Ude (37,586,851,450) (13,533,539,512) 4,979,042,025 6,890,870,578 - Dich vu dai 1ST - Thu phi dich vu Ichac Chi phi dich vu lien quan Lai/ la thuan tir hot Ong dich vu 24 SHB Ngan hang TMCP Sai Con - Ha Noi 36 Lai/18 than tir hoat do, ng kinh doanh ngoai hoi Quy 111.2012 Quy 111.2011 VND VND 15,304,971,831,910 22,047,528,507 15,291,261,827,993 15,923,866,116 - Thu tir cac cong cu tai chinh phai sinh tien to 13,710,003,917 6,123,662,391 Chi phi hogt ding kinh doanh ngogi hoi (15,299,505,028,974) (3,984,064,311) - Chi ye kinh doanh ngoai to giao (15,283,431,761,714) (496,765,327) (16,073,267,260) (3,487,288,984) 5,466,802,936 18,063,474,196 Thu nheip tir hog ding kinh doanh ngogi hoi - Thu tir kinh doanh ngoai to giao - Thu tir kinh doanh yang - Chi ye kinh doanh yang - Clii ve cac cong cu tai chinh phai sinh tien to Lai/18 than tir hoat Ong kinh doanh ngoai hoi 37 Lai/ 18 thuAn tir hoat ding mua ban chirng khoin kinh doanh, chirng khoin dAti tir Lai/18 thuAn tir hoat ding mua ban chtrng khofin kinh doanh Quy 111.2012 VND Thu nhap tir mua ban chirng khoan kinh doanh Chi phi N,4 mua ban chirng khoan kinh doanh Quy 111.2011 VND 35,972,222 (2,997,189,620) Du phong giam gia chirng khoan kinh doanh Lai/18 thuan tir mua ban chirng khoan kinh doanh (2,961,217,398) 5.1 SHB Ngfin hang TMCP Sai Gen — Ha Ni)i Lai/ la thu'in tir hoat Ong mua bin chting khoin d'Au hr Qu S./ 111.2012 VND Thu nhap tix mua ban chirng khoan au tit Chi phi v6s mua ban chirng khoan au tir Chi phi/ hoan nhap du phong giam gia chimg khoan dAu to Lai/ 1a thuAn tir mua ban chlrng khoan dau ttr Q4111.2011 VND 23,446,353,395 (274,777,707) (21,446,545,515) (3,148,245,175) 1,725,030,173 (3,148,245,175) 38 Thu nh4p tir gop von, mua co phAn Q*III.2012 Q4 111.2011 VND VND Ca tiro nhan &roc ky tie gop van, mua ca phan - Tir chimg khoan Ve'm kinh doanh 60,898,200 - Tir chirng khoan Wm au tir - Tir gop von, dAu to dai han 4,088,913,995 11,648,000,000 11,708,898,200 Loi nhu4n nh4n dtroc tir cong ty 4,088,913,995 11,708,898,200 SHB Ngfin hang TMCP Sai Gian — Ha Ni 39 Chi phi hoat do, ng Quy 111.2012 Quy 111.2011 VND VND 32,249,650,375 10,045,466,244 Chi phi cho nhan vi&n 469,856,690,500 129,838,010,174 Chi l4 tai sari 152,600,428,821 34,634,137,714 Chi cho hoat dong quan cong vu 261,132,924,196 121,033,736,466 Chi nap phi bao hidm, bao dam tin gin cita khach hang 23,367,408,723 5,534,673,020 Chi phi du phong (khong tinh chi phi dkr phong rui ro tin dung not va ngoai bang; du phong giam gia chirng khoan) 1,265,085 331,725,231 Chi nap thud va cac khoan phi, le phi Chi phi hoat &Ong khac 67,783,928,857 1,006,992,296,557 301,417,748,849 40 Titn va cac khoin t►rung throng tin 30/09/2012 1/12/2011 VND VND 656,815,054,142 425,218,979,260 Titn giri tai Ngan hang Nha nuac 1,666,848,123,213 35,111,525,637 Titn giri town tai cac TCTD khac 3,088,586,918,028 3,158,281,818,025 65,000,000,000 10,308,878,231,497 100,000,000,000 6,286,000,000,000 5,577,250,095,383 20,213,490,554,419 Titn mat va cac khoan Wang duong tin tai qtrY Titn giri va cho vay cac TCTD khac có ky han khong qua thang Chung khoan có thai han thu h6i hoac dao han khong qua 03 thang k"C's tir mua SHB Ngfin hang TMCP Sai Gon — Ha NOi 41 Loai hinh va gia tri tai san the chip cua khach hang Gii tri tai thoi dem14p bao cao Gia tri so sfich 30/09/2012 31/12/2011 30/09/2012 31/12/2011 40,710,878,187,320 26,876,564,862,146 40,710,878,187,320 26,876,564,862,146 Bat Ong san 20,697,444,509,641 18,779,778,380,727 20,697,444,509,641 18,779,778,380,727 DOng san 6,749,937,975,585 3,132,017,575,733 6,749,937,975,585 3,132,017,575,733 24,653,659,897,827 13,077,086,815,770 24,653,659,897,827 13,077,086,815,770 92,811,920,570,373 61,865,447,634,376 92,811,920,570,373 61,865,447,634,376 Chiang tir co gia Tai san khac 42 Nghia vu no' tiem an va cac cam ket dim Trong qua trinh hoat d6ng kinh doanh, Ngan hang thuc hien cac cong cu tai chinh lien quan den cac khoan muc ngoai bang can gi ke toan Cac cong cu tai chinh chii ye'u bao g6m cac cam ket bao lanh va thu tin dung Cac cong cu ding tao nhang rui ro tin dung cho Ngan hang ngoai cac rui ro tin dung da dugc ghi nhan not bang Rui ro tin dung cila cac cong cu tai chinh ngoai bang dugc dinh nghia la kha nang mang den rui ro tin dung cho Ngan hang mot cac ben lien quan den cong cu tai chinh khong thuc hien cac dieu khoan cila hop d6ng Bao lanh tai chinh la cac cam ket có dieu kien ma Ngan hang cap cho khach hang de giao dich veri mot ben thir ba cac hoat d6ng ve bao lanh vay von, bao lanh town, bao lanh thuc hien hop d6ng va bao lanh du that' Rui ro tin dung lien quan den viec cap bao lanh ve co ban gi6ng rui ro cho vay khach hang Giao dich thu tin dung thuang mai tra la lc* giao dich Ngan hang cung cap tai chinh cho khdch hang dm minh, thong thuemg la ngoai mua/nha nhap khau hang hod va ben thu la ngugi ban/11M xuat khau Rui ro tin dung thu tin dung tra thixOng thap hang hod nhap khau dugc dung a the chap cho loci giao dich Giao dich thu tin dung tra cham se phat sinh rui ro hop d6ng da dugc thuc hien ma khdch hang khong toan cho ben thu hugng Cdc thu tin dung tra cham khong dugc khach hang toan dugc Ngan hang ghi nhan la khoan cho vay bat buOc va cong ng Wong ung the hien nghia vu tai chinh cua Ngan hang phai toan cho ben thu huang va thuc hien nghia vu cua Ngan hang viec bao lanh cho khach hang SHB Ngfin hang TMCP Sai Gen — Ha NOi a Ngan hang thuemg yeu au khach hang 14 qu'y dam bac, cho cac cong cu tai chinh c6 lien quan den tin dung can thiet Gia tri 14 guy" dao dgng tir 0% den 100% gia tri cam ket dugc cap, tay thugc vao mirc dg tin cay cua khach hang Ngan hang danh gia Chi tit cac khan cong ng tiem an va cam ket ngoai bang vao 30 thang 09 nam 2012 nhu sau: 30/09/2012 31/12/2011 VND VND 2,413,914,959,173 2,587,953,291,233 Thu tin dung tra 195,977,665,407 338,340,916,961 Thu tin dung tra cham 172,514,338,069 199,886,935,717 Cam ket bao lanh khac 2,600,052,754,215 82,624,834,815 5,382,459,716,865 3,208,805,978,726 Bao lanh tai chinh 32 Giao dich voi cac ben lien quan Giao dich vai the ben lien quan la cac giao dich dugc thvc hien ved cac ben co lien quan ved Ngan hang Cac ben dugc coi la lien quan neu mot ben c6 kha nang kiem soat hoac c6 anh dang ke d6i voi ben viec guy& dinh d6i vai cac chinh sach tai chinh va hoat &Ong Mgt ben dugc coi la ben co lien quan vad Ngan hang neu: (a) Truc tiep hoac gian tiep qua mgt hay nhieu ben trung gian, ben nay: kiem soat hoac bi kiem soat hoac chili six kiem soar chung bed Ngan hang (bao gOm cac cong ty me, cong ty con); co von gOp vao Ngan hang va do co anh huamg dang ke tad Ngan hang; co quyen dOng kiem soat Ngan hang; (b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mgt ben lien doanh, lien kit; (c) Ben lien quan co vien la nhan six chinh Ban TOng Giana dOc cua Ngan hang hoac cong ty me cua 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 tArc tiep hoac gian tiep chiu six kiem soat, dOng kiem soat hoac chiu anh huemg &rig ke, hoac c6 quyen Wet' guy& bai bat kY ca nhan nao doge de cap den 29 SI SHB Ngan hang TMCP Sal Gan - HA NOi diem (c) hoac (d) Tom tat mot se) giao dich lon vm the ben lien quan quST II narn 2012 nhu sau: Tom tat giao dich lem veri cac ben lien quan qu3"/ 111.2012 nhu sau: Bong Cac giao dich 244,673,000 Thanh toan dich vu quang cao Thu tir dich vu fry thac dal tu Thu co tire tir cong ty lien quan T6m tat cac khoan phai thu phai tra cac ben lien quan tai than diem 30 thong 09 nam 2012 nhu sau Phai tra Phai thu &rig ceong Ccic giao dich 158,575,245,012 Tam img hop dOng cung cap dich vu quang cao 359,825,942,120 Cho vay K.ST quy de kinh doanh ching khoan fly thac dau tu Tien gun khong kY han Tien girn c6 kST han 824,349,906,820 457,200,000,000 43 Chinh sich plan ly rui ro lien quan den cac cong et' tai chinh Muc tieu cia Ngan hang la tOi da hoa gia tri dau tu cia co &Ong, gift vftng tiSc de, tang twang loi nhuan va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao gOm nhan tien gui cia khach hang va dau tu vao cac tai san tai chinh co chat luong cao da to hog dOng mang tinh then ch& giup Ngan hang dat dtroc mire chenh lech lai suat can thiet Xet to khia canh quan ly rui ro, dieu dOi h6i Ngan hang ket hop mot each can d6i gift cac cam ket ngoai bang (nhu bao lanh va thu tin dung) vai cac khoan cho vay (bang ding not to cling nhu ngoai te) d6i von cac ca nhan va to chic thuOc cac mire TO tin cay khac Ben canh di, Ngan hang cling dau tu mot phan von hru &Ong vao cac ching khoan cfau tu hay cho cac ngan hang khac vay Nhang rui ro lien quan den trao doi ngoai to va thay d6i lai suat ducyc quan IET thong qua dp dung han mire trang thai nharn han the su tap trung qua mix dOng thin tham gia vac, cac hog dOng co tac dung can bang lan de giam thieu run ro Thong qua viec narn gift nhieu tai san la cac cong cu tai chinh c6 chat luong cao, co cau bang can d6i ke toan hop nhat cia Ngan hang co di kha nang ph6ng ngia rii ro yeti qua trinh hog Ong kinh doanh va dam bao kha nang khoan Them vao do, Ngan hang ding tham gia vao nhieu giao dich pheng ngia run ro lien quan den cac cong cu tai chinh nhu cac cam ket hoan dOi ngoai to cho muc dich quan ly rii ro lai suat Trong qua trinh quan 1ST rui ro tin dung, Ngan hang da" six dung co hieu qua Cam nang Tin 30 w SHB Ngfin hang TMCP Ski Gen - HA Ni)i dung ghi chi tiet cac chinh sach va thit tuc cho vay ciing nhu the huang dan thuc hien de chuan hoa cac hoat dOng tin dung dm Ngan hang Rui ro khoan dugc han the thong qua viec n'am giu mot se lugng lan tien mat va cac khoan tuong throng tien clued clang tai khoan Nostro, cac khoan tien giri c6 ky han tai Ngan hang Nha nuec va cac to chirc tin dung khac va cac giay co gia Cac ty le an toan c6 tinh den yeu to rid ro ding dugc sir dung de quan 1ST rui ro khoan Ngan hang thueng tien hanh danh gia chenh lech lai suat, so sanh vai cac thi trueng nuac va quec co nhang dieu chinh kip thei Them vao do, viec ap dung cac quy trinh a quan ly rui ro not bO cling tre nen hieu qua hon nhe viec trien khai He th6ng Quan ly Von Tap trung va He thong Thanh toan Tap trung, theo toan bO cac giao dich yen va toan cita Ngan hang deu Hei sa chinh thuc hien Viec cho phep Ngan hang giant sat hieu qua hon cac bin d6i ve von va giam cac sai sot co the xay ding nhu nhimg thit tuc phirc tap khong can thiet 44 Rui ro tin dung Rui ro tin dung la kha nang xay ten that hoat deng ngan hang dm to chirc tin dung khach hang kh6ng thuc hien hoac khong c6 kha nang thuc hien nghia vu cua minh theo cam kit Ngan hang kiem soat va quan ly rui ro tin dung bang each thiet lap han mire toan tuong img vai mirc dO rui ro ma ngan hang co the chap nhan dugc d6i vai me)i khach hang va d6i vai m8i filth vuc dia 1Y, nganh nghe Ngan hang da thiet lap quy trinh sok xet chat lugng tin dung cho phep du bao sem nhang thay diM ve tinh hinh tai chinh, kha nang tra ng cua cac ben d6i the dua tren cac yeti to dinh tinh, dinh lugng Han mire tin dung d6i vai moi khach hang dugc thiet lap thong qua viec sir dung he thong xep hang tin dung, m6i khach hang dugc xep loai a mot mire de rui ro Mire dO rui ro co the dugc sira doi, cap nhat thuang xuyen 45 Rui ro thi truimg 45.1 Riii ro ldi suat Thai han dinh 10 lai suat thuc la thai han can 10 tinh tir thei diem lap bao cao tai chinh cho tai kY dinh lai lai sat gan nhat cua cac khoan muc tai san va nguen yen Cac gia dinh va dieu kien sau dugc dp dung phan tich then han dinh lai lai suat thuc to cua cac tai san va cong ng cua Ngan hang: Tien mat, yang bac dd quy; gop yen dau tu dai han va cac tai san c6 khac (bao gem tai san ce dinh, bat dOng san dau tu va tai san c6 khac, trir uy thac dau tu) dugc xep loai khoan flaw khong bi anh hueng dinh 10 lai suat; 31 SHB Ngfin hang TMCP Sal Gan — HA NOi o Tien giri tai Ngan hang Nha nuac Viet Nam dugc xep lo4f tien giri town do kS/ han dinh 14i lai suit thuc to dugc xep loci den mot thang; Th6i han dinh 14i lai suit thuc to cua chimg khoan dau tu va chang khoan kinh doanh dugc tinh dua tren th6i gian dao han thuc to t0 th6i diem lap bao cao tai chinh cua tong lo4i chimg khodn; Th6i han dinh 14i lai suit thuc to cua cac khoan tien giri va cho vay the TCTD; cac khoan cho vay khach hang; cac khoan ng chinh pha va Ngan hang NM nuac Viet Nam; cac khoan tien giri va vay cac T6 chirc tin dung va khoan muc tien giri cua khach hang dugc xac dinh nhu sau: Cac khoan muc c6 lai suit c6 dinh su6t th6i gian cua hop d6ng: Th6i han dinh 14i lai suit thuc to dua teen th6i gian dao han thuc to tinh tir th6i diem lap bao cao tai chinh Cac khoan muc co lai suit tha n6i: Thad han dinh 14i lai suit thuc to caa cac hop d6ng cho vay co thai gian dao han 10 dugi thang dugc xac dinh dua tren th6i gian dao han 14i; the hop d6ng co th6i gian dao han can 10 tren thang dugc xep vao loci tit thang den thang kSi dinh 10 lai suit caa Ngan hang t6i da la thang mot lin Th6i han dinh 14i lai suit thuc to cua khoan muc ngu6n von tai trq uST thae dau tu, cho vay ma t6 eh& tin dung chiu rui ro dugc tinh dua teen th6i gian dao han 10 dm tirng hop d6ng; Th6i han dinh 14i lai suit cua cac khoan ng khac dugc xep vao khoan muc khong bi anh huang dinh 14i lai suit hoac kST han to thang den thang Trong thuc te, cac khoan muc có the c6 th6i gian dinh 10 lai suit khac 32 ▪ 00 'V N , 00 en itl en N M es en t) 7, N ( 1 =:, ch '''z' 'I ` N N 00 N so : '0 , , I— N 'I GO 00 ti el• ss N - - , M ; tz ,, sso `tt so N O 0 Ir-e 1 t•-• en I' I- en en N en en Tie 01 - 05 nam • N Cr, ON ' N 'n , 00 0, N 00 N N N en N "n " , r1 00 M N rn in •rr ,—, cr v en ON 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