ngân hàng thương mại cổ phần sài gòn hà nội shb báo cáo tài chính hợp nhất quý 2 năm 2013 td bảng cân đối kế toán

SHB NGAN HANG THU'ONG MAI CO PHAN SAI GON - HA NQI 77 'Fran Hung Dao - Qua'n Hoan Kiem - Ha NOi Tel: 04.39423388  Fax: 04.39410942 Bao cao tai chinh hqp nhat QuS , II nam 2013 MOu s6: Q-Ola Chi tieu TD - BANG CAN DOUCE TOAN MA chi Thuyet tieu minh SO cutii kj, Dan vi tinh: VND S6 dau nail] A. TAI SAN I  Tien mat, yang bac, di quST 110 15 623,547,404,269 484,886,843,676 H  Tien gal tai NHNN 120 16 485,904,502,476 3,031,869,478,896 HI Tien, yang gui tai cac TCTD khac va cho vay cac TCTD khac 130 17 19,238,899,679,015 29,862,247,689,870 1  Tien, yang giri tai cac TCTD khac 131 13,958,298,627,064 20,996,607,849,870 2  Cho vay cac TCTD khac 132 5,291,944,201,951 8,890,044,000,000 3  Du ph6ng rui ro cho vay cac TCTD khic 139 (11,343,150,000) (24,404,160,000) IV Chung khoan kinh doanh 140 18 62,080,547,577 13,387,278,997 1  Ching khoan kinh doanh 141 89,000,129,168 40,564,341,662 2  Du phong giam gia chirng khoan kinh doanh 149 (26,919,581,591) (27,177,062,665) V  Cfic cong ca tai chinh phai sinh va cac tai san tai chinh khac 150 19 7,271,076,309 5,846,612,060 VI Cho vay khach hang 160 56,641,173,361,127 55,689,293,497,804 1  Cho vay khach hang 161 20 58,478,665,765,710 56,939,724,328,665 2  Du phong rui ro cho vay khach hang 169 21 (1,837,492,404,583) (1,250,430,830,861) VII Chang khoan dau to 170 22 11,295,340,721,518 12,699,275,940,349 1  Chimg khoan d'au to san sang de ban 171 6,540,100,103,442 8,418,595,920,125 2  Chung khoan (tau tu gift ' den ngay clao han 172 4,764,425,257,892 4,290,543,803,540 3  Du ph6ng giam gia chimg khoan dau tu 179 (9,184,639,816) (9,863,783,316) VIII Gap v6n, dau tte dai han 210 23 358,872,725,396 391,703,076,159 1  Dau tu vao cOng ty con 211 2  Vein gOp lien doanh 212 3  Dau to vao ding ty lien ket 213 4  DAu tu dai han khac 214 410,841,525,375 435,325,959,557 5  Du ph6ng giam gia dau to dai han 219 (51,968,799,979) (43,622,883,398) IX Tai sin co dinh 220 4,080,260,322,726 4,127,126,715,659 I  Tai san c6 dinh hiru hinh 221 24 351,788,181,299 398,882,910,854 a  Nguyen gia TSCD  hinh 222 630,475,021,701 700,243,028,124 b  Hao mon TSCD hau hinh 223 (278,686,840,402) (301,360,117,271) 2  Tai san c6 dinh thud tai chinh 224 a  Nguyen gici TSCD 225 b Hao mon TSCD 226 3  Tai san c6 dinh vo hinh 227 25 3,728,472,141,427 3,728,243,804,805 a  Nguyen gici TSCD vo hinh 228 3,835,498,825,755 3,817,078,738,298 b  Hao mon TSCD vo hinh 229 (107,026,684,328) (88,834,933,493) X  Bat trYng sin (Ian tu. 240 83,787,448,216 85,456,213,521 a  Nguyen gia BDSDT 241 83,787,448,216 85,456,213,521 b Hao mon BDSDT 241 XI Tai san Co khac 250 26 11,647,660,194,285 10,146,519,975,976 1  Cac khoan phai thu 251 2,216,123,604,952 1,494,164,515,889 2  Cac khoan lai, phi phai thu 252 4,750,918,875,949 4,460,580,779,664 3  Tai san thud TNDN hoan lai 253 11,977,838 109,916,033 4  Tai san CO khac - Trong do: 1.91 th' d thwang mat 254 255 4,753,026,032,002 4,256,392,881,058 5  Cac khoan du phong rui ro cho cac tai san CO nOi bang khac 259 (72,420,296,456) (64,728,116,668) TONG TAI SAN CO 300 104,524,797,982,914 116,537,613,322,966 0 TOng Guam DOc t4 7 1filp - 4t 1- 176i NGAN HANG Ca'PHAI e SA1 CoN • HA ql \ s„ .0 : C) Vicong Thanh MO?:  Ninh Thj an Phtrong a ndi, Ngay thong nom 2013 1)0278 Ke Tom Truiffng_ i Chi Bet, tieu B NQ PHAI TRA VA VON CHU SO HILTU I  Cic khoan my Chinh phu vi NHNN II  Tien girl va vay cfia cac TCTD khac I  Tien gui cua cac TCTD khac 2  Vay cac TCTD khac HI Tien girl cua khach hang IV Cac cong cu tai chinh phli sinh vi tic khoin my tai chinh khac V  Vein tai try', uY thac dAu  cho vay ma TCTD phai chin rui ro VI Ink hanh giAy to . co gia 310 320 321 322 330 340 350 360 VII Cie khoan Ny . khac 370 1  Cac khoan lit, phi Oat tra 371 2  Thue TNDN hoan lai phai tra 372 3  Cac khoan phai tra va cong ng khac 373 4  Du ph6ng rui ro khac 379 TOng Nq phai tra 400 VIII VOn va tic guy 500 1  Von cua TCTD 410 a  Van cliju Ig 411 b  Van ddu tuXDCB 412 c  Mang du• van ca phdn 413 d  Co phau guy; 414 e  Co phiju u.0 ddi 415 g  Van khac 416 2  Quyi cua TCTD 420 3  Chenh Lech  gia hoi dodi 430 4  Chenh Lech danh gia lai tai son 440 5  Lai nhu:an chua phan ph& 450 VIII Lyi ich cua co thing thieu so 700 TONG NQ PHAI TRA VA VON CHU SO' HUU 800 CAC CHI TIEU NGOAI BANG Nghia vu my tiem An 910 Bao lanh vay von 911 2  Cam It& trong nghiep vu L/C 912 Bao lanh khac 913 MA chi Thuyet minh NG Si‘l G. SO cuOi ky SO dAu nom 12,709,949,560,012 21,777,251,159,172 9,441,996,393,412 15,505,603,159,172 3,267,953,166,600 6,271,648,000,000 76,861,240,471,862 77,598,519,536,959 442,337,254,299 385,245,424,157 2,618,297,458,982 4,370,388,535,054 2,114,807,552,464 2,897,397,104,113 1,112,471,876,938 1,944,532,394,718 645,209,784 962,434,235,631 911,406,547,643 39,901,439,895 40,812,951,968 94,746,632,297,619 107,028,801,759,455 9,775,415,094,539 9,506,049,673,110 8,962,251,608,400 8,962,251,608,400 8,865,795,470,000 8,865,795,470,000 101,715,710,000 101,715,710,000 (5,259,571,600) (5,259,571,600) 517,732,683,742 517,731,619,529 (55,286,199,033) 8,588,743 350,717,001,430 26,057,856,438 2,750,590,756 2,761,890,401 104,524,797,982,914 116,537,613,322,966 6,941,885,063,471 5,287,168,458,408 332,554,000,000 35,554,000,000 1,140,864,441,100 336,437,333,181 5,468,466,622,371 4,915,177,125,227 27 28 29 19 30 31 31 32 32 41 Bao cao tai chinh hyp nhat Quy H nam 2013 Mau A: Q-02a fib SH13 NGAN HANG TMCP SAI GON - HA NIX 77 Trail Hung Dao - Quan floan Kidm - Ha NOi Tel: 04.39423388  Fax: 04.39410942 Quj II Chi tieu Nam 2013 Nam 2012 Ma chi tieu Thuydt minh TD - BAO CAO 'CET QUA HOAT BONG KINH DOANH - QUA' Lap bidu Vtrang Thanh Huy : en thong nam 2013 g Giam d6c Ke toan Triro'ng Ninh TlrjZan Ph wang 1 Thu nhap tit lai va cac khoan thu nhap Wong to 01 33 2,395,091,720,673 2,466,944,806,205 2 Chi phi lai va cac chi phi Wong ttr lai 02 34 1,744,345,629,404 2,037,276,146,071 I Thu nhap !Ai thuan 03 650,746,091,269 429,668,660,134 3 Thu nhap tir hoat dOng dich vu 04 47,848,457,535 34,960,864,306 4 Chi phi hoat dOng dich vu 05 13,680,453,524 10,968,126,904 H Lai/16 thuan tir hoat dOng dich vu 06 35 34,168,004,011 23,992,737,402 III Lai/I6 thuan tir hoot doti ng kinh doanh ngooi h6i 07 36 33,971,304,722 20,489,499,485 IV Lai/I6 thuan tir mua ban cluing khogn kinh doanh 08 (9,573,623,511) (587,207,647) V Lai/16 thuan tir mua ban chumg khogn dau tv 09 (8,965,615,329) (3,472,416,461) 5 Thu nhap tit hoat dOng khac 10 41,804,927,835 108,252,594,939 6 Chi phi hoat dOng khac 11 4,527,900,416 19,588,024,789 VI Lai/16 thuan tir hoat dijng khgc 12 37,277,027,419 88,664,570,150 VII Thu nhap tir gop v611, mua c6 phan 13 37 920,269,450 293,093,750 VIII Chi phi hoot dyng 14 38 427,268,888,096 312,630,521,113 IX Lcri nhuan thuan tir hoat Ong kinh doanh trtrac chi phi du phong rui ro tin dyng 15 311,274,569,935 246,418,415,700 X Chi phi dtr phOng rui ro tin dyng 16 128,205,008,522 (54,331,515,305) XI TOng Iqi nhuan trtrov thud 17 183,069,561,413 300,749,931,005 7 Chi phi thud TNDN hidn hanh tam tinh 18 41,913,979,233 78,133,203,121 8 Chi phi thud TNDN ho - an lai 19 XII Chi phi thud TNDN tom tinh 20 41,913,979,233 78,133,203,121 XIII Lyi nhua'n sau thud 21 141,155,582,180 222,616,727,884 XIV Lqi ich cua a dong thidu s6 22 XV Lai co' bin tren c6 phidu 23 Dan vi tinh: VND Luji ke tir dau nam den cu6i Qujr II Nam 2013 Nam 2012 4,846,255,875,380 4,890,196,427,469 3,767,887,234,155 3,892,108,482,004 1,078,368,641,225 998,087,945,465 92,737,266,454 112,328,316,430 24,913,342,044 16,370,733,356 67,823,924,410 95,957,583,074 91,958,580,414 32,434,129,056 (12,972,504,733) 2,609,572,353 (8,463,835,880) 968,466,025 59,470,346,547 115,926,861,015 6,863,329,548 27,302,388,452 52,607,016,999 88,624,472,563 1,221,866,650 1,253,383,950 882,864,732,753 604,139,872,877 387,678,956,332 615,795,679,609 (13,003,821,196) 14,301,582,447 400,682,777,528 601,494,097,162 96,458,770,057 154,256,429,835 96,458,770,057 154,256,429,835 304,224,007,471 447,237,667,327 SHB Solid partners, flexible solutiorts NGAN HANG TMCP SAI GON - HA NO! 77 Tran Hung Dao - Quan Hoan Kim - Ha NOi Tel: 04.39423388  Fax: 04.39410942 No cal) tai chinh hqp nhAt Quj , II nom 2013 Mau so: Q-03a TD - BAO CAO LIXU CHUYEN TIEN TE - PPTT - QUi . " DVT: VND 4P4/C:1  ch  :*:i  tieu  minh Lily 4W2WM - 1 ,  A kS  au na nFm den cuoi quv N Am 2013 f L  Ni m 2012 I LUV CHUYEN TIEN Tff HOAT DQNG KINH DOANH 1  Thu nhap Idi va cac khoan thu nhap tuung tu nhan duqc  01 2  Chi phi !Ai va cac chi phi arcing to da tra  02 3  Thu nhap tir host dOng dich vu nhan cluqc  03 4  Chenh ISch so tien thuc thu/thuc chi tir hoat dOng kinh doanh chimg khoan, yang bac, ngoai tS  04 5 Thu nhap khac  05 6 Tien thu cac khoan nq da cluqc xn Iy xoa, be' dap bang nguOn du phemg rui ro  06 7  Tien chi tra cho nhan vien va hoat dOng quan Iy, ding vu (*)  07 8  Tien thus thu nhap thuc nOp trong ky (*)  08 Luu chuyAn tien thuAn tir hoot Ong kinh doanh trtrot nhan g 09 thay d8i ve tai sari va v81( liru dOng NIning thay dal ve tea san heat dOng 9 (TAng)/Giam cac khoan tien, yang gni va cho vay cac TCTD khac  10 10 (Tang)/Giam cac khoan ve kinh doanh chimg khoan 11 (TAng)/Giam cac cong cu tai chinh phai sinh va cac tai san to chinh khac  12 12 (Tang)/Giam cac khoan cho vay khach hang  13 13 (Tang)/Giam nguOn du phOng de bu dap ton thAt cac khoan (ti dung, chemg khoan, dAu to dai han)  14 14 (Tang)/Giam khac ve tai san hoat dOng  15 Nhiing thay dal v'J cong nv how d'Ong 15 Tang/(Giam) cac khoan nq Chinh phu va NHNN  16 16 TAng/(Giam) cac khoan tien girl, tien vay cac TCTD  17 17 Tang/(Giam) tien gui cela khach hang (bao gem ca KBNN)  18 18 Tang/(Giam) phat hanh giAy td CO gia (ngoai trir giay td cO gia phat hanh duqc tinh vao hog Ong tai chinh)  19 19 Tang/(Giam) von tai try, us , thac dau tu, cho vay ma TCTD chiu rill ro  20 20 Tang/(Giam) cac cong cu tai chinh phai sinh va cac khoan nq tai chinh khac  21 21 TAng/(Giam) khac ve cong nq twat dOng  22 22 Chi tir cac quy cua TCTD (*)  23 Lu.0 chuyAn tier thuAn tit. hoot Ong kinh doanh  24 II LUU CHUYEN TIEN TU HOAT DQNG DAU TU I  Mua sam tai san co dinh  25 2  Tien thu ter thanh Iy, nhuqng ban TSCD  26 3  Tien chi tit thanh ly, nhuvng ban TSCD (*)  27 4  Mua sam bat dOng san dau to (*)  28 5  Tien thu to ban, thanh Iy bAt dOng san dAu to  29 6  Tien chi ra do ban, thanh Iy bat dOng san dau to (*)  30 7  Tien chi dAu tu, gOp vein vao cac dun vi khac  31 8  Tien thu &Au tu, gOp von vao cac dun vi khac  32 9  Tien thu c6' tire va Iqi nhuan cluqc chia ttr cac khoan Tau to, gOp 33 vein dai han Luu chuyAn tier thuAn tir hoot Ong au tu.  34 4,434,546,478,012 (4,599,329,643,016) 67,823,924,410 77,473,000,174 44,574,775,617 249,407,060 (821,273,430,765) (37,559,361,230) (833,494,849,738) 13,045,792,158,980 1,352,776,502,636 (1,424,464,249) (1,538,949,926,638) (807,851,280,849) (9,067,301,599,160) (737,279,065,097) (1,752,091,076,072) 57,091,830,142 183,279,352,676 (99,452,417,369) (34,533,486,910) 895,969,739 1,668,765,305 8,000,260,483 1,221,866,650 (22,746,624,733) 4,086,009,412,449 (3,494,454,967,360) 95,957,583,074 30,978,584,899 88,057,843,556 325,719,916 (578,601,828,596) (184,544,441,514) 43,727,906,424 (9,657,412,416,766) 495,665,721,711 (913,044,429) (1,533,946,441,940) (342,420,389,756) (1,384,953,736,805) 7,690,572,666,269 9,947,496,630,643 (6,964,545,087,126) 60,573,320,000 36,961,529,836 (1,609,193,341,939) (122,201,866,371) 240,909,091 1,133,021,950 (120,827,935,330) 1 Lap hitt' 0C278 •,‘ O co NG'i - T . ONG MAt C6PHA'N GoN* [CA 111 K6 than truung i t s / Ha npi, ngay (hang niim 2013 Tiing Giam dfic Mie  iu n m ~ de e n cuoi q45 [1 1iz) chi Thuyet mini] Nam 2013  Nam 2012 On to co va cac khoan von vay dai han khac 4 Co tuc tra cho c6 dOng, loi nhuan da chia (*) 5 Tien chi ra mua co phieu ngan qu'y' (*) 6 Tien thu dugs do ban co phieu ngfin quSi " Lieu chuy'en an than Ur hat Ong tai chinh IV Lieu chuyen tin than trong kj , V Ti&) va car khan two'ng throng tien tai thei diim du ky VI Dieu chinh anh hoeing cfia thay d61 ts% gia VII Tien va cac khan twung throng tier tai thoi diem euoi kj , III LITh CHUYEN TIEN Tif HOAT DOG TAI CHINH 1 Tang von dieu le  35 2 Tien thu to phat hanh giay to' co gia dai han co du dieu kien tinh 36 vao v6n to co va cac khoan v6n vay dai han khac 3 Tien chi thanh todn gi'ay Ur co gia dai han CO der dieu kien tinh vao 37 0  0 38 (690,235,600) (187,502,122,510) 39 40 0 41 (690,235,600) (187,502,122,510) 42 (122,889,277,702) (1,917,523,399,779) 43 11,666,557,900,461 20,213,490,554,419 44 45 11,543,668,622,759 18,295,967,154,640 Vtrong Thunh Huydn  Ninh T 1 Lan Plurang , zs ' yees t e:e5n 744 - 1, fee 2 THUYET MINH BAO CAO TAI CHINH HQP NHAT Cho Q* II nam 2013 Tru s& chinh  S6 77 - TrAn Hung Dao - Q Hoan Kiem - TP Ha NoiViet N • am • M SHB Ngfin hang TMCP Sai Gan — HA Ni THUYET MINH BAO CAO TAI CHINH HqP NHAT QUY II 2013 1. Thong tin ve ngfin hang Giay phep hoat dOng 0041-NH/GP ngay 13 thang 11 nam 1993 Giay pile') hog d6ng do Ngan hang Nha nt•6c Viet Nam cap Th6i han hog dOng cua Ngan hang la 40 nam ke tit ngay cap giay phdp dau tien. Chit ' tich U y vien Uy vien Uy vien Uy vien y vien Thanh vien d6c lap Thanh vien Thanh vien Thanh vien Thanh vien T6ng Giam d6c PhO T6ng Giant d6c PhO T6ng Giam d6c Pito T6ng Giant d6c Pito Tong Giam d6c PhO T6ng Giam d6c PhO T6ng Giant d'ec kiem ke toan twang Pito Tong Giam d6c Tai b6 nhiem ngay 5 thang 5 nam 2012 Tai b6 nhiem ngay 5 thang 5 nam 2012 Tai b6 nhiem ngay 5 thang 5 nam 2012 B6 nhiem ngay 5 thang 5 nam 2012 B6 nhiem ngay 5 thang 5 nam 2012 B6 nhiem ngay 5 thang 5 nam 2012 B6 nhiem ngdy 5 thang 5 nam 2012 Tai b6 nhiem ngay 05 thang 05 nam 2012 Tai b6 nhiem ngay 05 thang 05 nam 2012 B6 nhiem ngdy 05 thang 05 nam 2012 Tai b6 nhiem ngay 05 thang 5 nam 2012 Tai b6 nhiem ngay 21 thang 5 nam 2010 B6 nhiem ngay 01 thang 9 nam 2006 B6 nhiem ngay 20 thang 6 nam 2013 B6 nhiem ngay 10 thang 4 nam 2009 B6 nhiem ngay 18 thang 02 nam 2013 B6 nhiem ngdy 15 thang 3 nam 2011 B6 nhiem ngay 08 thang 06 nam 2012 B6 nhiem ngdy 9 thang 10 nam 2012 Hoi diing Quin tri Ong D6 Quang Hien Ong Nguyen Van Le Ong TrAn Ngoc Linh Ong Pham H6ng Thai Ong Pham Ngoc Tuan Ba Dam Ngoc Bich Ong Le Quang Thung Ban kiC'in soat Ong Pham Hoa Binh Ong Nguyen Hun Dix Ba Hoang Thi Minh Ong Biai Thanh Tam Ban T4fing Giam dew Ong Nguyen Van Le Ong Dang Trung Dung Ong Pham Van Thang Ong Le Dang Khoa Nguy'L Huy Tai NO Thu Ha Ninh Thi Lan Phtrang Dang T6 Loan 2. Da"c diO'm host clOng ctia to chin tin citing Ngan hang Thtrang mai Co phAn Sai G6n - Ha N6i (duOi day goi tat la "Ngan hang") la mot ngan hang thtrang mai c6 phan Viet Nam thanh lap tai nuoc COng h6a Xa h6i Chu nghia Viet Nam v•i th6i gian hog dOng la 40 nam theo 0041-NH/GP ngay 13 thang 11 nam 1993 ctia Ngan hang SHB Ngan hang TMCP Sai Gen — HA NOi Nha nude Viet Nam. Ngdy 28/08/2012 Ngan hang TMCP Nha Ha Nei (Ten viet tat: HBB) chinh thirc sap nhap vao Ngan hang TMCP Sai G6n — Ha Nei (Ten viet tat : SHB) theo QD 1559/QD vi vay s6 lieu thuyet minh cho ky nay la s6 lieu hop nhat SHB, HBB cu, va 2 cong ty con (s6 lieu chua kiem toan), s6 lieu thuyet minh cho ky trade la s6 lieu cua SHB va AMC. V6n dieu le dia. Ngan hang tai ngay 30/06/2013 la 8,865,795,470,000 &Ong (Tam nghin tam tram sau lam ty bay tram chin lam trieu b6n tram bay muai nghin d6ng). Hei chinh cna Ngan hang dal tai S6 77 - Trail Hung Dao - Q.Hoan Kiem - Ha Nei - Viet Nam. Tai ngay 30/06/2013, Ngan hang c6 4.863 nhan vien (Dau nam 2013: 4.996 nhan vien). 3. Tom tAt cac chinh sach ke toan cha ye'u Chun muc va che cho ke Wan Ap dung Ngan hang trinh bay cac bao cao tai chinh bang d6ng Viet Nam (VND) theo Lug cac T6 chdc Tin dung, Lug sda doi va b6 sung met s6 dien trong Lug cac T6 chirc Tin dung, cac chuan muc k6 toan Viet Nam va He th6ng Ke toan cac t6 auk tin dung Viet Nam. Ky ban can va don vi tien to KY bao cao cua Ngan hang bat dau tir ngay 01/04/2013 va ket fink vao ngdy 30/06/2013. Don vi tien to sn• dung trong ghi chep ke toan la d6ng Viet Nam (VND). 4. Nguyen ta'c ghi nh4n cac nghip vu bang ngoai to va quy doi Theo he thong ke toan cna Ngan hang, tAt ca cac nghiep vu phat sinh cna Ngan hang duac hach toan theo nguyen te. Tai th•i diem cu6i nam, tai san va cong no• co ngu6n g6c ngoai to duct quy doi sang VND theo ty gia quy dinh vao ngay lap bang can do'i ke toan. Cac khoan thu nhap va chi phi bang ngoai to cua Ngan hang duac hach toan bang VND theo ty gia vao ngdy phat sinh th6ng qua giao dich mua ban ngoai te. Chenh lech ty gia do danh gia lai cac tai khoan kinh doanh ngoai to dirge hach toan vao bao cao Ket qua Hog deng Kinh doanh va lei nhuan de lai. Chenh Lech ty gia phat sinh do quy d6i cac tai san va cong no khac bang ngoai te sang VND dirge xir ly vao doanh s6 cna cac khoan muc tuong Ung tren bang can d' cii ke toan vao ngay lap bao cao tai chinh. 5. ChtMg khoan dau tar gift' den ngay dao han Chang khoan no gig . den ngay dao han la cac chUng khoan co ky han c6 dinh va cac khoan thanh toan c6 dinh hoac co the xac dinh duac va Ban T6ng Giam d6c co y dinh va co kha nang den ngay dao han. Ngan hang dang ghi nhan cac chiang khoan nay theo gia g6c Ong lai du thu tar lai ch• phan b6. Gia tri phu trei hoac chi& khan (nen c6) cang duos phan anh vao gia tri ghi s6 cna khoan dau tu. Lai duac du thu hoac phan b6 theo *rang phap throng thang. Chimg khoan &roc gift den khi dao han se dirge xem xet ve kha nang giam gia. Chung khoan &roc lap du ph6ng giam gia khi gia tri thi truang nho han gia tri ghi s6. Du phong giam gia duac ghi nhan vao bao cao ket qua hog deng kinh doanh. 2 i'I SHB Ngan hang TMCP Sai Gan — Ha NOi 6. Chang khoan dau fir sill sang d ban Chirng khoan dau to san sang de ban la cac chirng khoan duoc  trong thai gian khong an dinh trade, c6 the duoc ban a dap Crng nhu cau thanh khoan hoac de ung phO  truang hop thay d6i 1af suAt, ti gia, hoac gia tri chirng khoan. Ngan hang dang ghi nhan cac chirng khoan nay theo gia g6c cong lai du thu hit lai ch6 phan b6. Gia tri phu tri hoac chit khau (net' co) ding duoc phan anh vao gia tri ghi s6 cua khoan dAu tit. Lai duoc du thu hoac phan b6 theo phtrang phap du . 6ng thang. Cac chimg khoan nay duoc danh gia dinh ky theo gia tri thf twang va du ph6ng giam gia tri se duoc lap khi gia tri thi truang nhO hon gia tri ghi s6. Du pilot - 1g giam gia duoc ghi nhan vao bao cao ket qua hog dung kinh doanh. 7. Chirng khoan kinh doanh Chirng khoan kinh doanh la chung khoan ban Au duoc mua va nam gfu cho muc dich kinh doanh trong ngan han hoc ne'u Ban T6ng Giam doc quy& dinh nhu vay. Ngan hang dang ghi nhan cac chUng khoan nay theo gia g6c vao ngdy giao dich. Trong cac ky tiep theo, cac chi:mg khoan tiep tuc duoc ghi nhan theo gia giSc. Tuy nhien, gia tri thi truang cua cac choug khoan van duoc Ngan hang theo dOi de danh gia ve kha nang giam gia khi gia tri thi twang thap hon gia g6c. Ngoai trir twang hop khong the xac dinh gia tri thi truang mot cach chac chan thi gia tri cua chi:mg duoc tinh dua tren nguyen gia sau khi tar di Mn that ix& tinh (net' co). Lai hoac to to kinh doanh chirng khoan duoc ghi nhan tren bao cao ket qua hog d6ng kinh doanh theo s6 thuan. 8. Cac khoan cho vay Cac khoan cho vay ngan flan c6 ky han dual 1 nam; cac khoan cho vay va cho thue tai chinh trung han c6 ky han tir 1 nam den 5 nam va cac khoan cho vay va cho thue tai chinh dai han co ky han tren 5 nam k'e tir ngay giai ngan. Viec phan loaf no va lap du phOng ruf ro tin dung dupe thuc hien theo Quyet dinh s6 493/2005/QD-NHNN ngay 22 thang 4 nam 2005 va Quyet dinh so 18/2007/QD-N1-INN ngay 25 thang 4 nam 2007 cila Th6ng d6c Ngan hang Nha nude Viet Nam. Cac khoan cho vay duoc phan thanh nam nhom no can dr vao tinh hinh tra no va cac yeti t6 dinh tinh nhu sau: Mom 1: No dfi tieu chuein • Cac khoan no• trong han ma Ngan hang danh gia la co du kha nang thu h6i day du ca g6c va lai diing th6i han; • Cac khoan no qua han dual 10 ngay va Ngan hang danh gia la co kha nang thu h6i day du g6c va lai bi qua han va thu h6i day du g6c va iai dung thai han con 14i; Nhom 2 No can chit )5 • Cac khoan no qua han tit . 10 ngay den 90 ngay; • Cac khoan no dieu chinh ky han tra no Ian dau; 3 SHB Solid parInfgr.  10011A Ngfin hang TMCP Sai Gan — Ha N'n'i • Cac khoan no . co call lai thai han tra no trong han theo theri han &roc co cau Nhom 3 No' dual tieu chudn • Cac khoan no . qua han tit . 91 den 180 ngay; • Cac khoan no co eau lai thai han tra no lAn dau, trir cac khoan no dieu chinh kY han tra no lAn dAu phan lo4i vac, nhom 2; • Cac khoan no &roc mien hoac giam lai do khach hang khong du kha nang tra !di day du theo hop (16ng tin dung; Nhom 4: Na nghi nger • Cac khoan no qua han tir 181 den 360 ngdy; • Cac khoan no co cau lai thai han tra no ran Tau qua han dtrai 90 ngay theo thai han tra no &roc co' cau lai 'An dAu; • Cac khoan no co' cau lai thai han tra no lan thin hai; Nhorn 5: No . co kha nang mat von •  Cac khoan no qua han tren 360 ngdy; • Cac khoan no co . cau lai thoi han tra. no Ian dAu qua han tir 90 ngdy tar len theo thai han tra no &roc co' cau lai Ian dAu; • Cac khoan no co' cau lai thoi han tra no lAn thin hai qua han theo theri han tra no dugc co' cau lai ran thin hai; • Cac khoan no co' cau lai theri han tra no lAn thir ba tro . len, ke ca chtra bi qua han hoac cid qua han; • Cac khoan no khoanh, no cho' xtr Theo Quyet dinh so 493/2005/QD-NHNN ngay 22 thang 4 nam 2005 va Quyet dinh s6 18/2007/QD-NHNN ngay 25 thang 4 nam 2007, d6i  cac khoan no qua han, to chic tin dung phan loaf lai vao nhOm no CO rid ro thAp han khi Ngan hang danh gia la CO du kha nang thu h6i day &I ca g6c va lai; va khach hang co tai lieu, h6 so' chimg minh cac nguyen nhan lam khoan no nay qua han dtroc xi ly, khac phuc. Ngan hang chu dOng ttr quy& dinh phan loaf cac khoan no vao cac nhOm no rui ro cao han tuang tIng vai mdc do rui ro khi xay ra mot trong cac twang hop sau day: • Khi co nhttng din Wen bAt lgi ti tac dOng tieu cuc den moi truerng kinh doanh va firth vue kinh doanh; • Cac chi tieu tai chinh cua khach hang hoac kha nang tra no cila khach hang bi suy giam; • Khach hang khong cung cap cho Ngan hang cac thong tin tai chinh kip thai, dAy du va chinh xac de Ngan hang danh gia kith nang - Era no ctia khach hang. Dv pining riii ro tin clung: Viec tinh du . phong cu the &roc can ci tren cac tY le dp dung cho tirng nhOm no nhu' sau: 4 [...]... 12, 005,815,319 21 1,138 ,29 1,465 12, 126 ,187,370 148,046,0 92, 701 42, 430, 721 ,463 - Mua trong ky - Ddu tuXDCB hoan thanh - Tang khcic 123 ,133,6 32, 616 37,7 12, 067,768 23 ,196, 028 ,26 7 19,669,807,373 12, 005,815,319 700 ,24 3, 028 , 124 123 ,944,599 ,29 3 12, 126 ,187,370 42, 430, 721 ,463 37,7 12, 067,768 19,669,807,373 123 ,944,599 ,29 3 SO giant trong ky 22 ,371,8 62, 050 27 ,386,585, 729 43,1 42, 568,893 79,945,503,887 20 ,866,085,157 193,7 12, 605,716... 438 ,26 9, 720 15,595,9 72 84,431,460 ,28 3 12, 749 ,22 9,757 941,850 19,554,371,559 14,586, 626 ,637 1,314,757,974 32, 311,000,000 S6 giant trong ky 2, 364,810,1 32 8,150,901 ,27 6 53,655,050,850 1,771, 128 ,134 16,537, 822 1 62, 887,733,118 428 ,9 42, 175 25 2,0 12, 1 32 - Chuyen sang BDS dau to - Thanh 1j, nlveceng ban - Giam khac 1 ,24 5,357,786 46 ,22 6 ,21 7 1,9 72, 538,310 420 ,963,405 7,978,770 25 2,0 12, 1 32 1 ,24 5,357,786 46 ,22 6 ,21 7 1,964,559,540... 3,611,783,319,561 10 ,20 7,055,000 1 82, 873,0 42, 427 10,303,601,4 02 22, 422 ,376,310 4 ,20 7,408,891 10,303,601,4 02 4 ,20 7,408,891 6 ,27 3, 329 ,633 24 ,648 ,20 3 3,817,078,738 ,29 8 24 ,718,065 ,29 3 14,511,010 ,29 3 10 ,20 7,055,000 6 ,29 7,977,836 6 ,27 3, 329 ,633 24 ,648 ,20 3 6 ,29 7,977,836 3, 621 ,990,374,561 186,903,314,196 26 ,605,136,998 3,835,498, 825 ,755 789 ,20 1,8 82 35,654,486,543 81,857,8 42, 634 9,711,001,066 6,187,888,977 1, 925 ,789,006... 21 1,138 ,29 1,465 148,046,0 92, 701 123 ,133,6 32, 616 23 ,196, 028 ,26 7 700 ,24 3, 028 , 124 10,483,561,956 23 ,981, 726 ,497 18,895,666,773 103,316,084 ,24 1 24 ,176,965 ,29 1 32, 304,543,166 - Kh'u hao trong kj, Tang do hoan thank mua - Tang khac Nhan tai san tie HBB 28 ,503,409,3 52 48 ,21 2,384,611 2, 9 42, 6 02, 285 10,515,711,408 5, 523 , 626 ,057 18,100,440 18,440,000,000 85,0 02, 205,657 21 8,330,449, 924 18,430,758 ,26 6 438 ,26 9, 720 15,595,9 72. .. SHBS 30/06 /20 13 trieu VND 43,694,818 1,930,183 701,679 5 ,20 1,8 42 11,6 82, 730 3,301,368 19,386,877 2, 150 939,699 409,474 138,816 14, 629 ,988 153,860 0 0 58,478,666 % 74. 72 3.30 1 .20 8.90 19.98 5.65 33.15 0.00 1.61 0.70 0 .24 25 . 02 0 .26 0.00 0.00 100.00 31/ 12/ 20 12 trieu VND 40,6 82, 285 2, 127 ,108 560,436 2, 944,494 11,4 52, 224 3,197,708 19,063,711 1,706 763,5 02 500,953 70,443 15,937,074 185,943 2, 200 1 32, 223 ... 96 ,21 7,667,606,866 3,506,999,519 ,23 1 39 ,28 9, 327 ,29 8 2, 193,369,4 02, 190 2, 567,4 72, 127 , 329 8,307,130,376,048 67,653,941,1 42, 1 12 15,847,151, 622 ,913 18,437,378,190,560 2, 586, 327 , 027 , 329 104, 524 ,797,9 82, 914 (93,594, 026 ,969,151) 983,180 ,27 1,644 ( 92, 769,416,779,654) (611,094,987,353) (1,977 ,21 5,517,965) 3 72, 085 ,28 4 ,29 1 (94,746,6 32, 297,619) Cho giai doan tie ngay 1 thong 04 clen ngay 30 (hang 06 Plain 20 13 1 Doanh thu truc... 49,170,531, 021 145,558,4 52, 054 54, 627 , 721 ,416 156,953,069,003 81,665,463,587 66,8 92, 128 ,630 60,860, 925 ,22 1 63,585,361,118 6,458,905,414 16,783,349,070 6,551,3 32, 621 322 ,119,433 138,685,000,000 25 2,783,546,659 449,7 72, 359,875 27 ,753,194,067 1, 922 , 929 ,681 23 ,758 ,29 7,489 10 ,21 7, 529 ,463 6,638,831,655 1,971,389,385 127 ,27 6,945 ,25 5 76,459,5 82 43,057,371,559 46, 729 ,000,000 14,811,959,685 70 ,25 1,743, 025 8,883,880,769... 37,681,045,058 33,971,304, 722 (8,965,615, 329 ) (1 02, 617,103) (29 0,5 12, 919) 920 ,26 9,450 37 ,27 7, 027 ,419 920 ,26 9,450 (10 ,29 7,695,316) (319,674,333 ,23 6) (28 ,22 3,854,658) (69,073,004,886) ( 427 ,26 8,888,096) 20 ,809,339,360 158,404,434,498 47,300,540,043 84,760 ,25 6,034 311 ,27 4,569,935 Chi phi du ph6ng rid ro tin dung (4,918,440,316) (83,337,456,116) 12, 091,699 ,27 9 ( 52, 040,811,369) ( 128 ,20 5,008, 522 ) Ting Icri nhuAn... guri thanh toan tai BOL 133,019, 722 , 129 485,904,5 02, 476 3,031,869,478,896 30/06 /20 13 31/ 12/ 20 12 VND VND 2, 807,136,716,014 1,195, 327 ,783,389 968,894,017 ,28 5 980,699, 923 ,711 1,838 ,24 2,698, 729 21 4, 627 ,859,678 Ti'dn, yang gni c6 kJ) han 11,151,161,911,050 19,801 ,28 0,066,481 - Bang VND 10, 421 ,137,064,530 18,873 ,24 2,066,481 730, 024 ,846, 520 928 ,038,000,000 Cho vay 5 ,29 1,944 ,20 1,951 8,890,044,000,000 - Bang... Tai ngay cu6i ky 4,435,698, 721 25 ,786,455,837 620 ,560,110 21 ,073, 025 ,918 2, 729 ,187,790 54,644, 928 ,376 32, 469,143,463 105,9 82, 810,170 62, 436 ,25 3,309 62, 468,045,063 15,330,588,396 27 8,686,840,4 02 160 ,26 3,694, 622 151,893,7 92, 881 89,355,4 82, 626 89,895,0 82, 936 91,816,596,376 84,897,991,9 62 47,663,196,439 18,4 32, 151,434 9,783,940,791 6,669,1 62, 087 398,8 82, 910,853 351,788,181 ,29 9 16 irk s11P Ngan hang TMCP . (43, 622 ,883,398) IX Tai sin co dinh 22 0 4,080 ,26 0, 322 , 726 4, 127 , 126 ,715,659 I  Tai san c6 dinh hiru hinh 22 1 24 351,788,181 ,29 9 398,8 82, 910,854 a  Nguyen gia TSCD  hinh 22 2 630,475, 021 ,701. (690 ,23 5,600) (187,5 02, 122 ,510) 39 40 0 41 (690 ,23 5,600) (187,5 02, 122 ,510) 42 ( 122 ,889 ,27 7,7 02) (1,917, 523 ,399,779) 43 11,666,557,900,461 20 ,21 3,490,554,419 44 45 11,543,668, 622 ,759. Qujr II Nam 20 13 Nam 20 12 4,846 ,25 5,875,380 4,890,196, 427 ,469 3,767,887 ,23 4,155 3,8 92, 108,4 82, 004 1,078,368,641 ,22 5 998,087,945,465 92, 737 ,26 6,454 1 12, 328 ,316,430 24 ,913,3 42, 044 16,370,733,356