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

;K1 SHB Bio cao tai chinh hqp nhAt Quy III tam 2012 ners flexible solutions NGAN HANG TH1.CONG MAI CO PHAN SAI GON - HA NQI MAu Q-Ola 77 Trail Hung Dao - Quan Han Kiem - Ha NOi Fax: 04.39410942 Tel: 04.39423388 TD - BANG CAN DOI la TOAN Dan vi tinh: VND Chi tieu Ma chi Thuyet minh tieu SO cool kST SO dAu nam A TAI SAN I Tien m#t, yang bac, di quy 110 15 656,869,462,476 425,218,979,260 II Tien ph tai NHNN 120 16 1,666,848,123,213 35,111,525,637 III Tien, yang girl tai cac TCTD khac va cho vay cac TCTD khac 130 17 26,064,764,559,902 18,845,174,632,855 26,064,764,559,902 18,845,174,632,855 138,878,102,135 17,804,172,427 Tien, yang gfri tai cac TCTD khdc 131 Cho vay cac TCTD khdc 132 Dv phong rid ro cho vay cac TCTD khdc 139 IV Chungkhoan kinh doanh 140 Chung khan kinh doanh 141 170,863,556,880 36,165,293,695 Dv phoang giam gia chimg khan kinh doanh 149 (31,985,454,745) (18,361,121,268) V Cfic ding ca tai chinh phai sinh NT?' cac tai san tai chinh khac 150 2,434,936,718 4,035,834,699 VI Cho vay khach hang 160 45,249,713,851,940 28,806,884,090,215 29,161,850,639,905 47,082,254,769,228 169 21 (1,832,540,917,288) 22 13,512,389,921,384 15,097,394,499,737 7,911,063,771,482 12,501,240,153,537 5,717,151,754,367 2,610,840,000,000 Chung khan dAu tu sgri sang ban Chi'mg khan au tir gig den dao han CO "PHA'fi Ndi a 20 170 Dv phong rui ro cho vay khdch hang HANG 19 161 Cho vay khach hang VII Charng khoan dAu tn 18 171 172 phong giam gid cluing khoan dau tu Op vim, dAu trr dhi han 179 210 (115,825,604,465) 23 1,264,074,571,909 Dfiu tu vao Ong ty 212 77,000,000,000 213 214 1,216,818,717,588 (14,685,653,800) 333,313,240,893 211 Von Op lien doanh DAu tu vao cling ty lien ket (354,966,549,690) DAu tu dai han khdc Dv phong giam gid dau tu dai han (29,744,145,679) 219 334,289,000,000 (975,759,107) 3,612,596,741,142 2,254,982,825,323 391,243,370,640 167,781,341,002 222 673,645,000,121 252,783,546,659 b Hao mon TSCD halt hinh 223 (282,401,629,481) (85,002,205,657) Tai san c6 dinh thue tai chinh 224 a Nguyen gia TSCD 225 b Hao mon TSCD 226 Tai san c6 dinh v6 hinh 227 a Nguyen gia TSCD v6 hinh 228 b Hao mon TSCD vo hinh X BAt ding san dill tit' 229 240 (71,820,550,663) a Nguyen gid BDSDT 241 70,551,999,441 b Hao mon BDSDT 241 IX Thi san co dinh 220 Tai sari c6 dinh huu hinh 221 a Nguyen gici TSCD hiru hinh XI Thi san CO khac 250 Cdc khan phai thu Cat khan lai, phi phai thu 251 252 Tai sari thue TNDN hi:An lai 254 3,221,353,370,502 2,087,201,484,321 3,293,173,921,165 25 2,106,146,460,886 (18,944,976,565) 70,551,999,441 26 11,546,251,980,885 5,169,621,880,976 2,890,102,541,064 3,980,705,738,526 2,599,670,439,052 4,675,443,701,295 924,614,419,802 253 Tai san C6 khac 24 - Trong do: LQI the thwang Cac khan dv phong rui ro cho cac tai san CO nOi bang khde TONG TAI SAN CO 1,645,443,688,789 255 (106,666,667) 259 300 103,785,374,251,145 70,989,541,682,022 11,1a chi Thuyet minh tieu Chi tieu B NO PHAI TRA VA VON CHI.) Sd HirEJ I Cic khoin nq Chinh phii va NHNN II Tien giri va vay ciia cac TCTD khic Tien gin cna cac TCTD khac Vay cac TCTD khac III Tien giri cua khach hang IV Cac ding cy tai chinh phii sinh va cac khoin nq tai chinh kink  Vim tai trq, us, thac dku fir, cho vay ma TCTD phai chiu riii ro VI Phat hanh giAy tb c6 gia VII Cac khan Nq khac Cac khoan lai, phi phai tra Thud TNDN hoan lai phai tra Cac khoan phai tra va cong no khac Dv phong rdi ro khac TOng Nq phai tra VIII VOn va cac quy Von cua TCTD a Van cli"Ju re b Vein clau to XDCB • Thang du van ca phan d Co phi& qui", e Co phi& teu dai rsTkizac g TCTD le'ch tSr gid hOi dodi )7q4411 :41, citkpAch danh gia lai tai san \ pi Ottan chua phan phOi taieua co dong thieu so T int,THAI TRA VA VON CHU SO HtTU 310 320 321 322 330 340 350 360 370 371 372 373 379 400 500 410 411 412 413 414 415 416 420 430 440 450 700 27 28 29 19 30 31 31 32 se din nom SO cuoi ky 2,184,953,736,805 15,909,083,396,910 15,909,083,396,910 800,000,000,000 21,081,403,202,665 20,801,403,202,665 280,000,000,000 65,285,011,664,881 34,785,613,630,406 352,547,922,742 4,268,924,668,602 3,671,031,109,435 1,577,361,025,420 226,386,012,419 11,205,239,761,180 847,397,126,601 523,415,242,465 2,000,312,466,200 93,357,617,815 95,458,918,568,325 8,324,164,571,983 8,959,990,898,400 8,865,795,470,000 297,666,941,952 26,314,942,184 65,158,673,664,321 5,830,868,017,701 4,908,535,898,400 4,815,795,470,000 98,000,000,000 (5,259,571,600) 99,455,000,000 (5,259,571,600) 278,109,196,443 8,588,743 517,724,491,381 (23,884,757,469) (1,129,666,060,329) 2,291,110,837 644,214,334,115 103,785,374,251,145 800 70,989,541,682,022 5,882,556,629,604 20,000,000,000 302,142,566,287 5,560,414,063,317 3,208,805,978,726 CAC CHI TIEU NGOAI BANG 910 911 912 913 I Nghia vy nq tiem An Bao lanh vay von vo L/C Cam ket Bao lanh khac Lap bieu Nguyen Thi Ngpc Oanh Ke Tofin Triro•ng Ninh Thj Lan Hwang 43 538,227,852,678 2,670,578,126,048 Nga-y 20 thong 10 nom 2012 Tim Giam Dec Nguyen Kin Le Bao coo tai chinh hqp nhAt Quy III nam 2012 SHB Solid parfeeri, flexible solutions M8u A: Q-02a NGAN HANG TMCP SAI GON - HA NO n 77 Tra Hung Dao - Quan Hoan Kim - Ha Ned Fax: 04.39410942 Tel: 04.39423388 TD - BAO CAO KET QUA HOAT BONG KIM! DOANII - QUY Chi den Thu nhdp to tai va cac khoan thu nhdp tuang to Chi phi lai va caz chi phi tucmg to lai Thu nh#p lai than I Thu nhdp tir hog &dug dich vu Chi phi hog demg dich vu Lai/I8 thuAn tir hoot ding dich vu II Lai/I8 than tir hoot ding kinh doanh ngooi hoi III Lai/I8 than tir mua ban cluing khoin kinh doanh IV LIMO than tir mua ban chting khan dAu trr V Thu nhdp tit hoat ddng khac Chi phi twat ddng kliac Lai/I8 thuAn tir hoot Ong khic VI Thu nh#p tir gap van, mua et) pan VII VIII Chi phi hoot dung Lqi nhu#n than tir hoot Tang kinh doanh trulk IX chi phi dy phong rid ro tin (long Chi phi dg phong riii ro tin (long X Tang lqi nhu#n try6c thus XI Chi phi thud TNDN hidn hanh tam tinh Chi phi thud TNDN hoan lg Chi phi thus TNDN tom tinh XII XIII Lqi nhu#n sau thud XIV Lqi ich ciia cS thing thieu so Lai co* ban tren co phieu XV L#p bleu Ma chi tieu Thuyet mink (3,148,245,175) 1,270,465,951 278,039,105 992,426,846 775,158,200 303,723,967,427 5,574,885,473,860 4,195,746,807,255 1,379,138,666,605 119,375,563,116 28,696,919,353 90,678,643,763 54,273,926,043 1,793,400,000 (3,496,896,136) (614,638,421,200) 1,092,121,595,446 (1,706,760,016,646) 9,205,394 321,053,854,312 24,629,931,773 296,423,922,539 73,912,191,085 1,157,258,409 1,106,423,177,893 (1,105,265,919,484) 178,288,534 749,152,572,652 41,872,163,694 707,280,408,958 175,019,376,139 9,205,394 (1,706,769,222,040) 73,912,191,085 222,511,731,454 178,288,534 (1,105,444,208,018) 175,019,376,139 532,261,032,818 33 8,187,244,970,751 02 34 7,802,353,847,423 384,891,123,328 99,608,059,464 74,585,570,584 25,022,488,880 5,466,802,936 (2,966,753,398) (5,391,549,613) 27,132,232,212 10,349,859,396 16,782,372,816 4,088,913,995 1,042,531,820,144 35 36 37 37 39 38 40 15 16 17 18 19 20 21 22 23 2,099,162,481,616 1,519,520,393,465 579,642,088,152 45,597,638,282 17,144,718,762 28,452,919,520 18,063,474,196 20 Mang 10 nam 2012 Giam diSc Kt toan Truing / J Nguyen Thi Ng9c Oanh Nam 2011 13,077,441,398,220 11,694,462,329,427 1,382,979,068,793 211,936,375,894 90,956,303,940 120,980,071,954 37,900,931,992 (357,181,045) (4,423,083,588) 143,059,093,227 37,652,247,848 105,406,845,379 5,342,297,945 1,646,671,693,021 01 03 04 05 06 07 08 09 10 11 12 13 14 Luy ke ter dAu nam den cwii QuY III Nam 2011 Nam 2012 Quy III Nam 2012 Dan vi tinh: VND Ninh Thi Lan Plurcing cO'PHA'N tiatsi.HA 011 guyen Van Le 5,741,872,466 460,836,353 5,281,036,113 7,202,904,400 785,719,108,136 SHB Bdo ego tai chinh him nhAt Q0 III nam 2012 Sok: pa, Iners, ilex:blo °cautions NGAN HANG TMCP SA' Gem - HA NOT 77 Trail Hung Dao - Quart Hoan Kim - Ha Nai Tel: 04.39423388 Fax: 04.39410942 Min s6: Q-03a TD - BAO CAO LUt CHUYEN TIEN PPTT - QUY DVT: VND I LU15 CHUYEN TIEN Tir HOAT DQNG KINH DOANH Thu nhap lai va cac khoan thu nhap ttrung tu nhan &me 01 10,774,676,368,707 3,779,756,223,311 Chi phi lai va cac chi phi tucmg tu da tra 02 (10,670,980,176,475) (4,211,197,235,744) Thu nhap tir hoat dOng dich vu nhan &roc 03 Chenh lSch so teen thuc thu/thuc chi ter hoat dOng kinh doanh Chung 04 khoan, yang bac, ngoai t6 Thu nhap khac 05 Tien thu cac khoan no dA ducre xu 1Y xod, bir dap bang ngu6n 06 phong rai ro TiSn chi tra cho nhan vien va boat dOng quan ly, cong vu (*) 07 Tien thus thu nhap thuc n6p ky (*) 08 Urn chuyen tien thuAn ter hoat dOng kinh doanh trvac nhirng 09 thay tai san va von hru Ong Nhfrng thay doi ve tai san hogt dgng 120,980,071,954 90,678,643,763 27,222,112,422 52,446,458,795 102,044,772,628 4,391,249,570 3,120,076,001 987,139,747 (1,567,483,372,836) (298,221,285,634) (761,830,757,502) (218,853,906,844) (1,508,641,433,233) (1,263,622,184,904) 10 (17,532,056,881,197) (191,260,000,007) 10 (Tang)/Giam the khoan ve kinh doanh chimg khoan 11 (Tang)/Giam the cong co tai chinh phai sinh va cac tai san tai chinh 12 khac (Tang)/Giam the khoan cho vay khach hang 13 (TAng)/Giam ngu6n phong de bn dap ton that cac khoan (tin 14 dung, chimg khoan, du tu ddi han) 14 (Tang)/Giam khac ve tai san boat d6ng 15 Nhfrng thay doi ve cong ng' hogt &Ong 15 Tang/(Giam) the khoan no Chinh phi' va NHNN 16 16 Tang/(Giam) cac khoan tien giri, tien vay cac TCTD 17 17 Tang/(Giam) tien geri dm khach hang (bao Om ca KBNN) 18 18 Tang/(Giam) phut hanh giAy to co gia (ngoai frit giAy ter co gid phat 19 hanh dirgc tinh vao hoat Ong tai chinh) (4,839,099,147,944) (3,286,895,237,388) 1,600,897,981 (8,712,466,848) (17,920,404,129,323) (3,891,678,137,914) (4,218,495,107,676) (501,009,516,781) (1,384,953,736,805) 5,213,966,937,795 30,499,398,034,475 1,027,168,228,878 8,204,809,896,659 6,977,254,693,370 (6,936,315,092,578) 1,181,740,488,542 126,161,910,323 52,157,748,342 (Tang)/Giam cac khoan teen, yang giti va cho vay cac TCTD khac 19 Tdng/(Giam) von tai trq, uy thac dau tu, cho vay ma TCTD chiu nii ro 20 Tang/(Giam) cac ding co tai chlnh phai sinh va cac khoan no tai chinh khde 21 TAng/(Giam) khac ve ding no hoat el6ng 22 Chi tir cac quy tha TCTD (*) Luu chuyen tien thuAn Or hoat dOng kinh doanh 20 21 22 23 24 (2,899,590,560) 2,888,172,376,539 (15,610,665,371,643) (61,567,818,570) (33,836,049,636) 8,201,650,053,183 (1,804,522,114,807) 241,999,091 (36,631,332,759) 181,818,182 H LUU CHUYEN TIEN TV HOAT DQNG DAU TU Mua aim tai san co dinh Tian thu hr 1y, nhuong ban TSCD Tien chi tit 1y, nhuong ban TSCD (*) Mua sam bat d6ng san dau tu (*) Tien thu ter ban, 1y bat dOng san dau tu Tien chi ban, thank 1y bat dOng san dau to (*) Tien chi dau tu, gOp von vao cac don vi khac Tien thu dau tu, gOp von vao cac don vi khac 25 26 27 28 29 30 31 32 Tin thu c6 tirc va loi nhuan dirge Chia tir cac khoan dau tu, gOp von 33 ddi han Lvu chuyen tien thuAn tir hog gong dAu fir 34 (70,551,999,441) (959,529,717,588) (1,243,015,000,000) 4,265,593,345 6,040,978,200 (2,830,096,239,400) (1,273,423,536,377) III LUU CHUYEN TIEN Ttr HO“ DC/NG TAI CHNH 1,318,276,400,000 35 Tang von diau Tien thu tir phat hanh giAy t& c6 gia dai hart co da dieu kien tinh vao 36 ti,r c6 va cac khoan von vay dai han khac Tian chi town gidy t6 eb gid dai han c6 dit diau kiln tinh vao 37 L von tkr c6 va cac khoan von vay dai han khac 38 CO Me tra cho co don& lori nhuanda chia (*) 39 Tian chi mua co phi6u ngdn guy (*) 40 " Tian thu duce ban co phieu ngfin quSr 4,053,744,930,000 (248,063,192,315) (220,193,050,420) 41 3,805,681,737,685 918,697,749,580 IV Ltru chuyen tan thuAn ky 42 (14,635,079,873,358) 7,846,924,266,386 V Tien va cac khoin throng tien tai thei diem dAu ky 43 20,213,490,554,419 9,502,069,783,250 VI Dieu chinh anh Inthng ciia thay diti ty gia 44 VII Tien va cac khan ttrtrng throng tien tai thOi diem cuOi ky 45 5,578,410,681,061 17,348,994,049,636 Lim chuyen tan thuAn tir hoot dung tai chinh Lap bieu (179,385,600,000) 20 thcing 10 plain 2012 Ong Giant d6c Ke tofin trtrerng4/ /c•D'? NG AN HANG c MAI CO PH 392/1/( Nguyen Thi Ng9c Oanh Ninh Thi Lan Phwang rVik,.iih guyin Van Le THUYET MINH BAO CAO TAI CHINH MP NHAT Cho Qiiy III nam 2012 1$1 SHB Soiki wevreers Ngfin hang TMCP Ski Gen — Hi Nqi THUYET MINH BAO CAO TA! CHINH KIP NHAT QUY III 2012 Thong tin ve ngfin hang Giiy phep hoat do, ng 0041-NH/GP 13 thang 11 nam 1993 Giay phdp hog dOng Ngan hang Nha nuot Viet Nam cap Thad han hog deng cua Ngan hang la 40 nam ice tiz cap giay phep dau tien HOi tiling Quin tri Chu tich Uy vien iJy vien LTy vien Uy vien Uy vien Thanh vien dee lap Tai be nhiem 05 thang nam 2012 Tai be nhiem 05 thang nam 2012 Tai be nhiem 05 thang nam 2012 B6 nhiem 05 thang nam 2012 B6 nhiem 05 thang 05 nam 2012 Bo nhiem 05 thang 05 nam 2012 B6 nhiem 05 thang 05 nam 2012 Ong Pham Hoa Binh Ong Nguyen Hitu Disc Ba Hoang Thi Minh Ong Bui Thanh Tam Ban TOng Giim dOc Thanh vien Thanh vien Thanh vien Thanh vien Tai b6 nhiem 05 thang 05 nam 2012 Tai be nhiem 05 thang 05 nam 2012 B6 nhiem 05 thang 05 nam 2012 Tai be nhiem 05 thang nam 2012 Ong Nguyen Van Le Ong Ding Trung Wing Ong Bill Tin Nghi Ong Le Ding Khoa Pham Van Thang Ng6 Thu Ha Ninh Thi Lan Phuong Tong Giam dee Ph6 reng Giam dee Pho Tong Giam dee Pho Tong Giam dee Pho Tong Giam dee Pho Tong Giam dee Pho Tong Giam doc kiem Ice toan tru6ng Tai be nhiem 21 thang nam 2010 B6 nhiem 01 thang nam 2006 B6 nhiem 05 thang nam 2007 B6 nhiem 10 thang nam 2009 B6 nhiem 01 thang 11 nam 2010 B6 nhiem 15 thang nam 2011 B6 nhiem 08 thang 06 nam 2012 Bui Thi Mai Pho Tong Giam dee B6 nhiem 15 thang nam 2012 Ong De Quang Hien Ong Nguy& Van Le Ong Tran Ngoc Linh Ong Pham Wing Thai Ong Pham Noe Tuan Ba Dam Noe Bich Ong Le Quang Thung Ban kiem suit Tru so chinh S6 77 - Trail Hung Dao - Q.Hoan Kim - TP.Ha Nei - Viet Nam fa'c diem hoat Ong cua to chiic tin dung Ngan hang Thuang mai Co phan Sai Gen-Ha NOi (du6i day goi tat la "Ngan hang") la met ngan hang thucmg mai co phan Viet Nam lap tai nuOt COng hoa Xa hOi Chu nghia Viet Nam voi thad gian hog dOng la 40 nam theo 0041-NH/GP 13 thang 11 nam 1993 dm Ngan hang SHB Ngfin hang TMCP Sai Gan — HA Noi Nha nude Viet Nam Ngay 28/08/2012 Ngan hang TMCP Nha Ha Nei (Ten vi& tat: HBB) chinh thirc sap nhap vao Ngan hang TMCP Sai Gen — Ha Nei ( Ten viet tat : SHB) theo QD 1559/QD — NHNN, vi vay s6 lieu thuyet minh cho ky la s6 lieu hop nhat SHB, HBB, va cong ty , s6 lieu thuyet minh cho ky truac la s6 lieu cua SHB va AMC Yen dieu le dm Ngan hang tai 30/09/2012 la 8,865,795,470,000 deng (Tam nghin tam tram sau lam ty bay tram chin lam trieu ben tram bay muoi nghin deng) Hei se chinh cua Ngan hang dSt tai S6 77 - Trail Hung Dao - Q.Hoan Kim - Ha Nei - Viet Nam Tai 30/09/2012, Ngan hang c6 4949 nhan vien (Dau nam 2012: 2840 nhan vien) Tom tat cac chinh sach ke toan chit y6u Chun muc va the di) ke than ap dung Ngan hang trinh bay cac bao cao tai chinh bang deng Viet Nam (VND) theo Lust cac T6 elide Tin dung, Luat sira d6i va be sung met se dieu Luat cac T6 chirc Tin dung, cac chuan muc ke toan Viet Nam va He thong Ke toan cac to chirc tin dung Viet Nam Ky bao cao va don vi tien to Ky bao cab cua Ngan hang bat dau tit 01/07/2012 va ket thiic vao 30/09/2012 Don vi tin te sir dung ghi die') ke toan la deng Viet Nam (VND) Nguyen tic ghi nI4n cac nghiep vu bing ngoai to va quy doi Theo N thong ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc hach toan theo nguyen te Tai th6i diem cuei nam, tai san va cong ng co nguen gee ngo41 te dugc quy dei sang VND theo ty gia quy dinh vao lap bang can d6i k'6 toan Cac khoan thu nhap va chi phi bang ngoai te cua Ngan hang dugc h4ch toan bang VND theo ty gia vao phat sinh thong qua giao dich mua ban ngoai te Chenh lech ty gia danh gia 14i cac tai khoan kinh doanh ngoai te dugc hach toan vao bao cao Ket qua Hoat Ong Kinh doanh va lgi nhuan d 14i Chenh lech ty gia phat sinh quy d6i cac tai san va cong ng khac bang ngoai te sang VND dugc xu ly vao doanh se cua cac khoan muc tuong irng tren bang can d6i ke toan vao lap bao cao tai chinh Cluing khoin dau tg gift de'n dao han Chirng khoan ng gift den dao han la cac chirng khoan c6 ky han co dinh va cac khoan toan co dinh hoc c6 the xac dinh dugc va Ban Tong Giam dec co )./ dinh va c6 kha nang gift den dao han Ngan hang dang ghi nhan cac chirng khoan theo gia gee cong lai du thu trir lai ch6 phan be Gia tri phu trei hoSc chi& khau (neu c6) ciing dugc phan anh vao gia tri ghi s6 cua khoan dau tu Lai dugc du thu hoSc phan be theo phuang phap duarng thang Chimg khoan dugc gill den ciao han se dugc xem xet ve kha nang giam gia Chirng khoan dugc lap du pheng giam gia gia tri thi trueng nh6 hon gia tri ghi se Du phong giam gia dugc ghi nhan vao bao cap lc& qua boat &Ong kinh doanh SHB $010., pfeUllit3, 41.1,1kM1S Ngfin hang TMCP Shi Gan — Ha NOi Chung khofin dAu to sin sang de ban Chtimg khoan dau tu san sang de ban la cac chimg khoan dugc gift th&i gian khong an dinh truck, c6 the dugc ban de dap Ung nhu cau khoan hoc de img vii trung h9p thay d6i lai suit, ti gia, hoac gia tri chimg khoan Ngan hang dang ghi nhen cac chimg khoan theo gia g6c cong lai du thu trir lai chi phan b6 Gia tri phu trOi hoc chi& khau (neu co) cling dugc phan anh vao gia tri ghi s6 cua khoan dau tu Lai dugc du thu hoc phan b6 theo phucmg phap du&ng thing Cac chirng khoan dugc danh gia dinh kST theo gia tri thi twang va du phong giam gia tri se dugc lap gia tri thi truong nho han gia tri ghi s6 Du phong giam gia dugc ghi then vao bao cao ket qua hoat dOng kinh doanh Chung khofin kinh doanh Chimg khoan kith doanh la chimg khoan ban dau dugc mua va nam gift cho muc dich kith doanh ngin han hoc lieu Ban T6ng Giam d6c guy& dinh nhu vay Ngan hang dang ghi nhen cac chimg khoan theo gia g6c vao giao dich Trong cac IcST tiep theo, cac chimg khoan tiep tuc dugc ghi than theo gia g6c Tuy nhien, gia tri thi truing cua cac chimg khoan van dugc Ngan hang theo dOi de danh gia ve kha nang giam gia gia tri thi truing thap hot gia g6c Ngoai trir truOng h9p khong the xac dinh gia tri thi truOng melt ca.& chic chin thi gia tri cua chimg dugc tinh Oa teen nguyen gia sau trix di din that uOc tinh (neu co) Lai hoc to tir kinh doanh chimg khoan dugc ghi than teen bao cap ket qua hoat dung kith doanh theo s6 thuan Cfic khofin cho vay Cac khoan cho vay ngan han c6 ky han duoi nam; cac khoan cho vay va cho thue tai chinh trung han c6 kST han tir nam den nam va cac khoan cho vay va cho thue tai chinh dai han c6 kST han teen nam ke tix giai ngan Viec phan loci ng va lap du phong rui ro tin dung dugc thuc hien theo Quyet dinh s6 493/2005/QD-NHNN 22 thing nam 2005 va Quyet dinh s6 18/2007/QD-NHNN 25 thing nam 2007 dm Th6ng d6c Ngan hang Nha nuo.c Viet Nam Cac khoan cho vay dugc phan nam thorn ng can cir vao tinh hinh tra ng va cac yell to dinh tinh nhu sau: Nhom I: Na chi tieu chudn Cac khoan ng han ma Ngan hang danh gia la co du kha nang thu 116i day du ca • g6c va lai dimg thoi han; Cac khoan ng qua han dual 10 va Ngan hang danh gia la co kha Wang thu h6i • day dii gkic va lai bi qua han va thu 116i day du geic va lai dung thai han lai; Nhom 2: Ng can chi oi • Cac khoan ng qua han tir 10 den 90 ngay; • Cac khoan ng dieu chinh kST han tra ng Fan dau; SHB $.10.7 oneweee,,114KibPa scAtAkvls Ngfin hang TMCP Sai Gen — HA NOi l • Cac khan no co cL lai than han tra no han theo th6i han duoc co cau Nhom 3: Ni chthi tieu chudn • Cac khoan no qua han tir 91 den 180 ngay; a • Cac khoan no co cl u lai thai han tra no lan dau, trir cac khan no dieu chinh kST han tra no lAn Mu phan loai vao nhom 2; • Cac khoan no duoc mien ho4c giam lai khach hang kheng du kha nang tra lai day du theo hop dong tin dung; Nh6m 4: Ncr nghi ngo • Cac khoan no qua han tir 181 an 360 ngay; Cac khoan no co cL lai thiyi han tra no ILI au qua han duoi 90 theo thoi han • tra no dugc co cAu lai fan dau; • Cac khoan no co cAu lai thOri han tra no lAn thir hai; Nh6m 5: Na có kha nang mat van • Cac khan no qua han ten 360 ngay; Cac khoan no co can lai thai han tra no fan au qua han tir 90 tra len theo th6i • han tra ng duoc co cL fan lan au; Cac khoan no co cL lai thai han tra no ran th* hai qua han theo thai han tra no • dugc co eau lai lan thir hai; Cac khoan no co cL lai thin han tra no lan thir ba ter len, ice ca chua bi qua han • hoac da qua han; • Cac khan no khoanh, no chef xir VT; Theo Quyet dinh se 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh se 18/2007/QD-NHNN 25 thang nam 2007, dei von cac khoan no qua han, to chirc tin dung phan loai lai vao nhom no c6 run ro thap han Ngan hang danh gia la co dir kha nang thu hoi day va khach hang co tai lieu, he so chimg minh cac nguyen nhan lam khan no du ca gec va qua han duoc xir ly, khac phuc Ngan hang chil dOng to guy& dinh phan loai cac khoan no vao cac nhom no rui ro cao hon tucmg img voi mire de run ro xay met cac truirng hop sau day: Khi CO nhitng din bien bAt loi tir tae deng tieu cue an mei truing kinh doanh va • linh vuc kinh doanh; • Cac chi tieu tai chinh cua khach hang hoac kha nang tra no ciia 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 no cila khach hang Dv phong run ro tin clung: Vic tinh du phong cu the dugc can dr ten de tY le ap dung cho timg nhom no nhu sau: i3 Ngfin hang TMCP Sai Gan — Ha Nqi 33 Thu nh4p lai va cac khoan thu nh4p ttrong to QuY 111.2012 QuY 111.2011 VND VND Thu nil& lai tin gni 8,124,184,951,203 1,960,418,347,946 Thu lai tin gui, cho vay khach hang Thu lai tir kinh doanh, d'au to chUng khoan Na Ong tin dung Thu kluic tir hoot d' 7,173,704,323,170 1,614,582,280,260 950,480,628,033 345,836,067,686 73,058,120,842 138,744,133,670 8,187,244,970,751 2,099,162,481,616 34 Chi phi lai va cac khoin chi phi twang tty QuY 111.2012 Q4 111.2011 VND VND Tra lai Wen gild 7,315,060,779,771 1,414,428,361,256 Tra lai tin vay 234,724,794,973 34,413,954,217 Tra lai phat hanh giAy to có gia 247,883,421,052 70,239,635,482 14,682,952,921 438,442,510 7,802,353,847,423 1,519,520,393,465 Tra lai tien thue tai chinh Chi phi hoat dOng tin dung khac 35 Lai/16 thuAn tir hoat dOng dich vu Thu phi dich vu - Hog Ong town - Hog d'Ong bao lanh , - Hog Ong ngan qu5' y - Dich vu d4i 1' - Thu phi dich vu khac Chi phi dich IT lien quan - Hog Ong town - Hog Ong ngan quy - Chi phi dich vu khac Lai/ I thuAn tir hoat do, ng dich vu Q4111.2012 VND 99,608,059,464 22,081,397,825 24,045,915,892 1,971,842,102 192,653,530 51,316,250,115 (74,585,570,584) (7,156,042,603) (1,840,414,423) (65,589,113,558) Q4 111.2011 VND 45,597,638,282 11,797,730,900 7,445,594,041 1,882,124,870 16,105,605 24,456,082,866 (17,144,718,762) (2,340,411,238) (1,270,768,012) (13,533,539,512) 25,022,488,880 28,452,919,520 25 SHB aoues pe.Y.I.M Ngfin hang TMCP Ski Gan — HA Ni)i 36 Lai/ 10 thuAn tir ho#t di;ong kinh doanh ngo#i hoi QuSi 111.2012 VND Q4 111.2011 VND Thu nhezp tic hoot deng kinh doanh ngoai hoi 15,304,971,831,910 22,047,528,507 - Thu tit kinh doanh ngoai to giao 15,291,261,827,993 15,923,866,116 13,710,003,917 6,123,662,391 Chi phi hoot d'Ong kinh doanh ngoai hoi (15,299,505,028,974) (3,984,064,311) - Chi NTs 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 tir kinh doanh yang - Thu tir cac cong cu tai chinh phai sinh tien to - Chi y6' kinh doanh yang - Chi v6s cac cong ci tai chinh phai sinh tien to Lai/ 10 thuAn tir hoot dOng kinh doanh ngoai hoi 37 Lai/ to thuAn tir ho3t Ong mua ban cillimg khoin kinh doanh, Chang khoin dAu tir - Lai/bi thuAn tir hopt d(ing mua ban chirng khoin kinh doanh QuS 111.2012 , VND Thu nh:ap tir mua ban chung khoin kinh doanh Chi phi v6s mua ban chung khoan kinh doanh QuS 111.2011 , VND 35,972,222 (2,997,189,620) Chi phi/ hoan nh4p di; phong giam gia chimg khoan au tit 9,827,082,185 Lai/ Ito thuAn tir mua ban chtimg khofin kinh doanh 6,865,864,787 26 1101 SHB S0110 p4•113%ar b ,41.1,116nr, Ngfin hang TMCP Ski Gen — HA Ni - Lai/ to than hr ho0 dOng mua ban chtirng khoin d u tir Q4111.2012 Qu3'T 111.2011 VND VND Thu nhap tir mua ban chimg khoan dAu tu 25,711,894,675 Chi phi v6' mua ban chimg khoan d'Au tu (8,016,367,901) Chi phi/ hoan nhap du phong giam gia chung khoan dau tu (23,087,076,387) (3,148,245,175) Lai/ to than tir mua ban chtirng khoin dAu tu (3,148,245,175) (5,391,549,613) 38 Thu nh4p tir g6p von, mua co phAn Qu5T 111.2012 Q4 111.2011 VND VND Co drc nhan chivy kji to g6p von, mua ca phan - Tir chimg khoan Vo'n kinh doanh - Tit chimg khoan Viin dau tu - Tir gop von, dAu tu dai han 127,158,200 4,088,913,995 Ltd nhu;an nh4n duvc tir cling ty 648,000,000 775,158,200 4,088,913,995 775,158,200 27 SHB Ngan hang TMCP Ski Gen — HA NOi 39 Chi phi ho3t Ong Q4111.2012 VND QuST 111.2011 VND 32,540,517,337 10,112,868,554 Chi phi cho nhein vien 484,653,089,724 133,018,693,106 Chi ve tai san 158,168,048,545 34,910,750,663 Chi cho hogt dOng quan ly cong vu 263,467, 820, 617 119,815,256,854 Chi ni)p phi bao hiem, bao dam tien gal caa khach hang 23,367,408,723 5,534,673,020 Chi phi du phong (khong tinh chi phi du phong rai ro tin dung not va ngogi bang; du phong giam gia charg khoan) 19,002,006,179 331,725,231 Chi phi hogt dOng khac 71,165,547,204 Chi Op thuj va cac khoan phi, le phi 1,052,364,438,329 303,723,967,427 40 Tien va cac khoin twang throng tien 30/09/2012 31/12/2011 VND VND 656,869,462,476 425,218,979,260 Tien giri tai Ngan hang Nha nu& 1,666,848,123,213 35,111,525,637 Tien girl town tai cac TCTD khac 3,089,693,095,372 3,158,281,818,025 65,000,000,000 10,308,878,231,497 100,000,000,000 6,286,000,000,000 5,578,410,681,061 20,213,490,554,419 Tien Mal va cac khoan tuong duong tien tai quy Tien giri va cho vay cac TCTD khac co kST han khong qua thing Chimg khoan co thoi han thu hoi hoc dao han khong qua 03 thing ke tix mua 28 BS SHB Ngfin hAng TMCP Sai Gen — HA N(ii 41 Lo0 hinh va gia tri tai san the chip dm khach hang Gia tri s6 sach Gia tri tai thei dim lap bio cao 30/09/2012 DOng san ; Ching to a) gia Tai san khac j 40,710,878,187,320 26,876,564,862,146 40,710,878,187,320 26,876,564,862,146 20,697,444,509,641 18,779,778,380,727 20,697,444,509,641 18,779,778,380,727 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 Bat Ong san 31/12/2011 61,865,447,634,376 92,811,920,570,373 61,865,447,634,376 30/09/2012 i 31/12/2011 42 Nghia vu no• tier!' an va cac cam ket (lira Trong qua trinh hoat dOng kinh doanh, Ngan hang thuc hien cac cong cu tai chinh lien quan cle 'n cac khoan muc ngoai bang can dOi ke toan Cac cong cu tai chinh chi' yeu bao gom cac cam kk 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 dal dugc ghi nhan nOi bang Rui ro tin dung cua cac ding cu tai chinh ngoai bang dugc dinh nglifa la kha nang mang d6n rui ro tin dung cho Ngan hang mot cac ben lien quan d6n ding cu tai chinh khong thuc hien cac dieu khoan cua hop &mg Bao lath tai chinh la cac cam ket có di6u kin ma Ngan hang cap cho khach hang de giao dich voi mot ben thin ba cac hoat dOng v" bao lath vay von, bao lanh town, bao lath thuc hien hop dog va bao lanh du thau Rui ro tin dung lien quan den vi& cap bao lath v6 co ban giOng rui ro cho vay khach hang Giao dich thu tin dung thucmg mai tra la loai giao dich Ngan hang cung cap tai chinh cho khach hang cua minh, thong thirong la ngueri muenha nhap khau hang hod va ben thu huong la nguoi ban/nha xuat khau Rui ro tin dung thu tin dung tra thuong thap hang hoa nhap khau dugc dung d6 th6 chap cho loai giao dich Giao dich thu tin dung tra cham se phat sinh rui ro hop dong da dugc thuc hiki ma khach hang khong town cho ben thu huong Cac thu tin dung tra charn khong dugc khach hang town dugc Ngan hang ghi nhan la khoan cho vay bat buOc va ding no tuong img th6 hien nghia vu tai chinh cua Ngan hang phal town cho ben thu huong va thuc hien nghia vu cua Ngan hang viec bao lanh cho khach hang Ngan hang thirong yeu cau khach hang 14 quy d6 dam bao cho cac ding cu tai chinh co lien quan den tin dung can thik Gia tri ky quy dao dOng -dr 0% an 100% gia tri cam kk dugc cap, thuc vao mik dO tin cay cua khach hang Ngan hang danh gia 29 SHI3 Ngfin hang TMCP Sai Gen — Ha NOi Chi tiet cac khoan cong ng tiem an va cam ket ngoai bang vao ngdy 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 43 Giao dich voi cac ben lien quan Giao dich voi cac ben lien quan la cac giao dich dugc thgc hien voi cac ben c6 lien quan voi Ngan hang Cac ben dugc coi la lien quan neu mot ben c6 kha nang kiem scat hoac c6 anh huamg clang ke d6i \Ted ben viec quyet dinh d6i voi cac chinh sach tai chinh va hoat Ong MCA ben dugc coi la ben c6 lien quan vai Ngan hang net': (a) Truc tiep hoac gian tier) qua mot hay nhieu ben trung gian, ben nay: kiem soat hoac bi kiem soat hoac chiu sg kiem soat chung bOi Ngan hang (bao gom cac cong ty me, ding ty con); co vein gip vao Ngan hang va do c6 anh huang clang ke toi Ngan hang; co quyen ding 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 T6ng Giam d'6c cua Ngan hang hoac cong ty me cua Ngan hang; (d) Ben lien quan la vien mat thiet gia dinh ciia bat lcS7 ca nhan nao da neu diem (a) hoac (c); (e) Ben lien quan la mot t'6 chic trgc tiep hoac gian tiep chiu su kiem scat, dong kiem soar hoac chiu anh clang ke, hoac c6 quyen bieu guy& bgi bat Icjr ca nhan nao dugc de cap den diem (c) hoac (d) T6m tit mot so giao dich lon voi cac ben lien quan quST II nam 2012 nhu sau: 30 SHB Ngfin hang TMCP Ski Gan — HA NOi T6m tat giao dich lon vai cac ben lien quan quy 111.2012 nhu sau: Ccic giao dich Thanh toan dich vu quang cao Alm 244,673,000 Thu tir dich vu iry thac dau tu Thu co tirc tir cong ty lien quan T6m tat cac khoan phai thu phai tra cac ben lien quan tai thai diem 30 thang 09 nam 2012 nhir sau: Phai thu Cdc giao dich clang 158,575,245,012 Tam img hop ding cung cap dich vu quang cao 327,065,942,120 Cho vay Ky quy de kinh doanh chimg khoan Uy tilde du tir Tien gifi khong 1(T han Tien giri e6 kST han Phod tra Ang 824,349,906,820 455,200,000,000 44 Chinh sich (pan 157 rai ro lien quan den cac cong cu tai chinh Moc tieu cua Ngan hang la tii da hoa gia tri dau tu cua co ding, gift yang tic di tang truing lgi nhuAn va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao gom nhAn tien gin cua khach hang va dau tu vao cac tai san tai chinh co chAt luting cao da trb hog ding mang tinh then chit giiqo Ngan hang dg dugs mire chenh Lech lair suAt can thiit Xet tir khia canh quail 1ST riri ro, dieu dii hoi Ngan hang kit hop mot each can dii gifta cac cam kit ngoai bang (nhu bao lanh va thu tin clung) vbi cac khoan cho vay (bang ding not to ding nhu ngoai te) doi vii cac ca nhan va to chic thuic cac mac di tin c4y khde Ben canh do, Ngan hang ding au tu mot phan von ltru ding vao cac Ching khoan dAu tu hay cho cac ngan hang khac vay Nhang rui ro lien quan din trao d6i ngoai to va thay dii lai suAt dugc quan 11 thong qua ap dung han mire thai nham han the su tap trung qua mire ding thii tham gia vao cac hog ding co tac dung can bang ran de giam thieu rui ro Thong qua viec nam gia nhieu tai san la cac cong cu tai chinh co chAt luting cao, ca cAu bang can d6i ke toan hop nhAt cua Ngan hang CO di kha nang phong ngira ram ro yiu qua trinh hog ding kinh doanh va dam bao kha Wang khoan Them vao di, Ngan hang ding tham gia vao nhieu giao dich phong ngira rum ro lien quan din cac cong cu tai chinh nhu cac cam kit hoan d6i ngoai to cho muc dich quail 1T rui ro lai suAt Trong qua trinh quan 1T rui ro tin dung, Ngan hang da sir dung co hieu qua CAm nang Tin dung ghi chi tilt cac chinh sach va thu tuc cho vay ding nhu cac hiring dan thus hien de chuAn h6a cac hog ding tin dung dm Ngan hang Rui ro khoan dtrgc Ilan chi thong qua viec nam gift mot sir luting lon tien mat va cac khoan twang duang tien duii dang tai khoan Nostro, cac khoan tien 31 SHB Ngan hang TMCP Sai Gen — Ha NOi mot s6 lugng lon tien mat va cac khoan tuong duong tien duai ding tai khoan Nostro, cac khoan tien gtiri c6 ky han tai Ngan hang Nha nuoc va cac t6 chirc tin dung khac va cac giay to co gia Cac ty le an toan co tinh den yeu to rui ro ding duqc sir dung de quail lY rui ro khodn Ngan hang thuOng lien hanh danh gia chenh lech lai suit, so sanh vai cac thi tnrOng nu& va qu6c t6 a co nhang dieu chinh kip thoi Them vao dO, viec dp dung cac quy trinh quail ly rui ro nOi b6 cling tra nen hieu qua hon nhO viec trien khai He th6ng Quan ly V6n Tap trung va He th6ng Thanh toan Tap trung, theo d6 toan b6 cac giao dich von va toan cua Ngan hang deu H6i so chinh thuc hien Vic d6 cho phep Ngan hang giam sat hieu qua hon cac bin d6i ve von va giam cac sai sot c6 the xay ding nhu nhitng thir tuc phtirc tap khong can thiet 45 Riii ro tin clung Rui ro tin dung la kha Wang xay ton that hog deog ngan hang dm to chirc tin dung khach hang khong thuc hien hoac kh6ng c6 kha Wang thuc hien nghia vu cua minh theo cam kit Ngan hang kiem soat va quail lY rui ro tin dung bang each thiet lap han muc toan tuong timg vai mire d6 rui ro ma ngan hang co the chap nhan dugc d6i vai moi khach hang va d6i vai moi dia ly, nganh nghe Ngan hang da thiet lap quy trinh soat xet chat lugng tin dung cho phep du bac, sam nhang thay v6‘ tinh hinh tai chinh, kha nang tra ng cira cac ben tic dua tren cac yeti t6 dinh tinh, dinh lugng Han muc tin dung d6i vai moi khach hang dugc thiet lap thong qua viec sir dung N th6ng xep hang tin dung, moi khach hang dugc xep loai a mot mire rui ro Mire d'6 rid ro c6 the dugc sira doi, cap nhat thuOng xuyen 46 Riii ro thi trtrirng 46.1 Rui ro lai salt ThOi han dinh lai lai suit thuc to la thoi han lai tinh tir thoi diem lap bar) cao tai chinh cho tai ky dinh lai lai suit gin nhat cua cac khoan muc tai san va ngu6n van Cac gia dinh va di'eu kien sau dugc dp dung phan tich thiri han dinh lai lai suit thuc to cfra cac tai san va c6ng ng cua Ngan hang: Tien mat, yang bac cid quy; gop von dau tu dai han va cac tai san co khac (bao g6m tai san c6 dinh, bat d6ng san dau tu va tai san c6 khac, trir uy thac dau tu) dugc xep loai khoan muc khong bi anh huOng dinh lai lai suit; e Tien giri tai Ngan hang Nha nuOc Viet Nam dugc xep loai tien giri toan d6 ky han dinh lai 1ai suit thuc to dugc xep loai den mot thing; 32 SHB Ngfin hAng TMCP Sal Gen — HA Nei • Thai han dinh lai lai suit thuc to cua chi:mg khoan dAu tu va chung khoan kinh doanh dtroc tinh dua tren thai gian dao han thuc to tai thai diem 1A'p bao cao tai chinh cua tong loci chung khoan; ▪ Thai han dinh lai lai suit thuc to cua cac khoan tien gui va cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan no chinh phu va Ngan hang Nha nuOc Viet Nam; cac khoan tien gui va vay cac TO chirc tin dung va khoan muc tien gui cua khach hang duac xac dinh nhu sau: Cac khoan muc c6 lai suit co dinh suOt thai gian cua hop &mg: Thai han dinh lai lai suit thuc to dua tren thai gian dao han thuc to tinh tir thai diem lAp bao cao tai chinh Cac khoan muc có lai suit tha nOi: Thai han dinh lai lai suit thuc to cua cac hop dOng cho vay có thai gian dao han lai dual thang duoc xac dinh dua tren thai gian dao han lai; cac hop dOng có thai gian dao han lai tren thang duoc xep vao loci tir thang den thang kjr dinh lai lai suit cua Ngan hang tOi da la thang mot lAn Thai han dinh lai lai suit thuc to cua khoan muc nguOn von tai tro uST thac dau tu, cho vay ma to chirc tin dung chiu rui ro dirge tinh dua tren thai gian dao han lai cua tong hop dOng; Thai han dinh lai lai suit ctia cac khoan no khac dirge xep vao khoan muc khong bi anh honing dinh lai lai suit hoac kST han tir thang den thang Trong thuc te, cac khoan muc co the co thai gian dinh lai lai suit khac 33 SHB pwWen, 3,3i1,1.113 Ngfin hang TMCP Ski Gan — Ha Ni)i Qua hin Waling chin Den 01 thing Tir 01 - 03 hang Tie 03 - 06 thing Tir 06 -12 thing TO- 01 - 05 WW1 Teen 05 nam Tong t TAI SAN 656,869 656,869 Tien mat, yang bac, da guy Tien gin tai NHNN 1,666,848 Tien gfri tai va cho vay the TCTD khac (*) 5,042,504 Chimg khoan kinh doanh (*) Cac Ong cu tai chinh phai sinh va cac tai san tai chinh khac Cho vay khach hang (*) Chirng khoan dau tu (*) Gop van, dAu tu dai han (*) 1,048,560 Tai san co dinh va bat clang san dau tu 3,612,597 2,255,796 9,079,044 9,232,420 385,000 70,000 26,064,764 170,864 122,303 48,561 2,435 2,435 16,724,902 13,803,599 16,024 13,027,242 2,228,053 689,811 210,897 397,750 47,082,254 1,450,754 1,254,983 2,873,994 1,906,201 5,568,929 557,331 13,628,216 222,259 23,000 1,293,819 46,319 11,546,252 1,094,401 105,724,917 - (21,881,403) 3,612,597 936,283 645,320 27,070,297 16,660,324 15,117,373 12,473,752 (4,480,931) (171,492) (8,666,560) (8,562,420) (37,004,632) (16,573,354) (8,291,987) (2,823,106) (590,650) (1,282) (65,285,012) (42,177) (31,771) (10,400) (56,797) (199,3 75) (12,028) (352,548) (209,910) (625,773) (2,808,3 60) (624,882) (4,268,925) (3,671,031) (3,671,031) (3,671,031) (19,777,306) (12,067,205) (790,025) (13,310) (95,458,918) (4,659,933) 406,547 5,597,060 1,081,091 10,265,999 7,733,041 10 Tai san CO khac (*) Ting tai sin 1,666,848 13,803,599 13,118,087 2,185,289 6,387,085 NO PHAI TRA Tien gui cila va vay tir NHNN va cac TCTD khac Tien gin cda khach hang Cac cong cu tai chinh phai sinh va cac khoan c6ng no tai chinh khac Von nhari tai tro, uST thac du tu, cho vay ma TCTD chiu rai ro a Phat hanh gily tZr c6 gia Cac khoan no khac Ting nq phai tra Mat chenh nhoy cam veri lai suit ni)i bang 13,803,599 9,447,056 (41,737,650) (14,667,353) (17,402,391) (742,067) 34 SHB Solid p.therx., 3otellions Ngfin hang TMCP Ski Gen — HA Ni 46.2 Rini ro tin to Rui ro tin to la rui ro ma gia tri cua cac ding cu tai chinh bi thay xuAt phat tir nhang thay d6i v" tS7 gia Ngan hang dugc lap va hoat dOng tai V* Nam voi dong ti&n bao cao la VND D6ng tin giao dich chinh cua Ngan hang cling la VND Cac khoan cho vay va img tnrac khach hang cua Ngan hang chii y6u bang VND, mot phAn bang USD va EUR Tuy nhien, mot s6 tai sari khac cua Ngan hang lai bang cac dong tien khac ngoai VND, USD va EUR Ngan hang dd dua mot he thong han mirc de quan ly trang thai cua cac ang tien Trang thai d6ng tien dugc quan 1ST ten co so hang va chitin lugc phOng ngira rui ro dugc Ngan hang sir dung a dam bao rang thai cua cac d6ng tin dugc tri han mirc da thik lap 35 M SHB oseelers,11.6b Ngan hang TMCP Ski Gen — HA NOi Phan loci tai san va cong no theo loci tin t' dal dugc quy d6i sang VND vao 30 thang 09 narn 2012 nhu sau: EUR dirqc quy dOi VND Chi tiEu USD dirqc quy tibi VND Cac ngoui to kink duqc quy di VND Tong 50,399,587,269 165,177,745,240 23,544,354,595 239,121,687,104 20,643,137,545 156,505,157,299 177,148,294,844 1,931,718,447,406 39,084,330,293 2,175,206,996,072 Thi san Tian mat, yang bac, da quy Tien giri tai NHNN Tian girl tai va cho vay cac TCTD khac (*) Cho vay khach hang (*) Tai san co djnh va bat clang san dau ttr 10 Cac tai san C6 khac (*) 7,321,221,643,673 312,420,000,000 GO von, du ttr dai han (*) 7,169,875,769,298 312,420,000,000 Chimg khoan dau to (*) 312,420,000,000 C6ng cu tai chinh phai sinh va cac tai san tai chinh khac (*) 312,420,000,000 ChUng khoan kinh doanh (*) 204,404,218,372 TOng di sin 151,345,874,375 11,741,888,723 - 11,741,888,723 413,809,307 1,234,379,746,826 1,705,205,247 1,236,498,761,380 406,563,489,324 11,158,376,735,039 220,839,047,434 11,785,779,271,797 Nq phai tri Ira An chili so' hitu Tian girl caa khach hang Cac ding cu tai chinh phai sinh va cac khoan nq tai chinh khac 1,376,840,750,179 1,376,840,750,179 Tian girl dm va vay tir NHNN NI cac TCTD khac Von tai tro, ujr thac dau ttr, cho vay ma TCTD chju rai ro 44,830,518,077 6,113,543,402,896 4,858,902,053 4,858,902,053 Phat hanh giAy td CO gia 1,666,282,431,218 2,637,135,273 1,668,919,566,492 Cac khoan nq khac 2,831,400,455 1,211,031,527,584 4,376,002,649 1,218,238,930,689 VOn va cac guy 402,141,891,945 9,928,416,004,363 51,843,656,000 10,382,401,552,308 4,421,597,379 1,229,960,730,676 168,995,391,434 1,403,377,719,489 4,421,597,379 1,229,960,730,676 168,995,391,434 1,403,377,719,489 Tong nq phai tri irk von clui se hill' Trung thai tan re nOi bang 399,310,491,489 5,669,402,393,330 Trung thai tan to ngoui bing Trung thai tan to ni)i ngoui bang 36 SHB said Dormers flexible erAstiens Ngfin hang TMCP Sid Gen — HA Ni)i 46.3 Rid ro khoan Rui ro khoan la raj ro Ngan hang gap kho khan viec thuc hien nhimg nghia vu cho cac ding nu tai chinh Rui ro khoan phat sinh Ngan hang có the khong du kha nang thuc hien nghia vu tra no nhang cong no den han a nhang thoi diem binh thuemg hoac kho khan De giam thieu rui ro khoan, ngan hang phai huy dOng tir nhieu nguon da dang khac ngoai nguon von co ban dm ngan hang Dong thin ngan hang can c6 chinh sach quan 1ST tai san c6 tinh khoan linh hoat, theo dOi dong -den tucmg lai va tinh khoan hang Ngan hang ding can danh gia dong tien du kien va kha Wang san c6 cua tai san dam bao hien tai truang hop can huy ging them nguon von Thed 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 town theo quy dinh hop dong hoac dieu khoan phat hanh Cac gia dinh va dieu hen sau dugc ap dung phan tich thoi gian den han cua cac tai san va cong no dm Ngan hang: ► Tien giri tai Ngan hang Nha nuOc Viet Nam dugc xep logi tien giri toan, bao gem, tien giri du tilt bat buOc SO du dm lien girl du trir bat buOc phu thuOc vao phan va ky han cua cac khoan tien giri khach hang cua Ngan hang; ► Thai gian dao han cua chimg khoan dau tu dugc tinh dua tren dao han cita timg loai chimg khodn; ► Chirng khoan kinh doanh dugc 'cep vao loai 14 han den thang; ► Thai gian den han cua cac khoan tien giri va cho vay cac TCTD va cac khoan cho vay khach hang dugc xac dinh dua vao den han dm hop Tong quy dinh Thai gian den han thuc te co the thay deli cac khe u6c cho vay dugc gia han Ngoai ra, cac khoan cho vay khach hang dugc the hien bang gia tri goc khong bao gom du phong rui ro; ► Thai gian an han cua cac khoan dau tu gop von mua c6 phan dugc coi la hon mot nam cac khoan dau tu khong cc') thai gian dao han xac dinh; ► Cac khoan tien giri, tien vay cua cac to chirc tin dung va cac khoan tien giri cua khach hang dugc xac dinh dua vao tinh chat dm cac khoan hoac thai gian dao han tren hop (long Tai khoan Vostro va tien giri town dugc thuc hien giao dich theo yeu cau cua khach hang va do dugc xep loai khong ky han Thai gian dao han d6i,voi cac khoan vay va tien giri kY han dugc xac dinh dua tren den han theo hop dong Trong thuc te, cac khoan co the duce quay yang va do tri thai gian dai hon thai gian dao han ban dau; ► Thai gian an Ilan cua tai san c6 dinh &roc xac dinh dua vao thoi gian sir dung hint ich lai cua tai san 37 SHB !P>Iltlow iruxs,lop.Ar 6.o6utioos Ngfin hang TMCP Sai Gen — Ha NOi Trong han Qua han Chi lieu Trill 03 thing Den 03 thing Den 01 thing Tir 01 - 03 thing Tir 03 - 12 thing Tir 01 - 05 nim Tren 05 nam TOng TAI SAN 656,869 02 Tien giri tai Ngan hang Nha mrac Tien giri tai va cho vay cac t5 chirc tin dung khac (*) 18,311,464 385,000 70,000 122,303 26,064,764 170,864 2,435 2,435 4,173,398 557,331 47,082,254 4,780,195 - 8,759,591 5,568,929 222,259 219 5,942 174,588 1,071,560 3,429,789 1,581,830 23,581,746 8,123,963 35,756,844 15,110,367 9,348,398 (171,492) (17,228,980) (16,573,354) (11,115,093) (590,650) (1,282) (65,285,012) (5,229) (30,181) (74,105) (228,812) (14,221) (352,548) (209,910) (3,671,031) 7,877,699 11,077,414 (37,004,632) 5,925,899 4,490,659 1,254,983 (4,480,931) 7,877,699 4,777,593 1,466,778 2,059 9,918,099 5,925,899 10.Tai san Co khac (*) TOng tai sin 2,255,796 48,561 Cac tong cu tai chinh phai sinh va cac tai san tai chinh khac (*) Cho vay khach hang (*) Chang khoan dau to (*) GOp van, dau tu dai hail (*) Tai san co djnh va bat gong san dau tu 1,666,848 5,042,504 Chang khoan kinh doanh (*) 656,869 1,666,848 , 01 Tien mat yang bac, da qu5 (625,773) (3,433,242) (45,371,733) (21,789,986) (17,400,800) (9,276,837) (31,851,420) 3,905,424 (15,504) 9,332,894 (4,268,925) (3,671,031) (95,458,918) 10,265,999 46,319 13,628,216 1,293,819 3,612,597 11,546,252 105,724,917 NV PHAI TRA Tien girl oh va vay ta Ng'l hang Nha nuerc va cac to chirc tin dune khac Tien giri dia khach hang Cac o5ng cu tai chinh phai sinh va cac khoan no tai chinh khac Win tai tro, ay that dau tu, cho vay ma t6 chine tin dune chiu rid ro Phat hanh giAy t6 co gia Cac khoan no, khac TOng my phiii tri Mirc chenh lech khan ring 5,925,899 7,877,699 (21,881,403) (819,462) 14,290,905 38 SHB So i ralt(SHIS, NOUN 3010:058 Ngan hang TMCP Sai Gen — Ha NOi 47 USD TY GIA MOT SO LOAI Now Tt VAO TH61 DIEM CUOI QIJ 30/09/2012 31/12/2011 VND VND 20,828 20,828 EUR 26,841 27,527 GBP 33,761 33,018 CHF 22,225 22,639 JPY 268 276 SGD 16,525 16,381 AUD 21,677 21,692 HKD 2,693 2,736 CAD 21,254 20,783 CNY 3,286 (*) XAU 4,722,500 (*) Ha N:6i, 31 thong 10 nom 2012 L4p bieu Nguyen Thi Ngoc Oanh Ke tofin truleng Ninh Thi Lan Phuang 02786 Ong Giam DOc guyen Van Le 39 ... HtTU 31 0 32 0 32 1 32 2 33 0 34 0 35 0 36 0 37 0 37 1 37 2 37 3 37 9 400 500 410 411 412 4 13 414 415 416 420 430 440 450 700 27 28 29 19 30 31 31 32 se din nom SO cuoi ky 2,184,9 53, 736 ,805 15,909,0 83, 396,910... 22,422 ,37 6 ,31 0 2,106,146,460,886 1,216 ,37 1,1 83, 279 1,216 ,37 1,1 83, 279 29 ,34 3,7 23, 000 29 ,34 3,7 23, 000 3, 2 93, 1 73, 921,165 631 ,102 ,32 6 118 ,35 8,684 118 ,35 8,684 14,064,122, 632 39 ,629,455,107 39 ,629,455,107... 14,064,122, 632 4,249,751,607 18,944,976,565 1 ,37 9,9 03, 7 53, 685 2, 030 ,020,251, 735 2,696 ,35 3,011 39 ,447,9 03, 8 83 16,999 ,31 5 ,30 4 17, 733 ,32 8,7 03 1 ,39 9,599,422,000 2,087,201,484 ,32 1 6,766,076,441 19 SHB Ngfin