ngân hàng thương mại cổ phần sài gòn hà nội shb báo cáo tài chính riêng lẻ quý 1 năm 2014 td bảng cân đối kế toán

Solid SHB Bao cao tai chinh rieng le Quy I nAm 2014 sofution, NGAN HANG THCONG MAI CO PHAN SAI Gem - HA NOI 77 'Fran Hung Dao - Quart Hoen Kim - Ha NOi Tel: 04.39423388 Fax: 04.39410942 MAu Q-Ola TD - BANG CAN DOI Kt TOAN Dan vi tinh: VND Chi tieu MA chi Thuyet minh Heti So cuoi ky SO du nAm A TAI SAN I Tien met, yang bac, da quy 110 15 618,382,632,325 540,822,500,029 II Tien gtri tai NHNN 120 16 1,112,568,768,422 1,981,051,619,577 HI Tien, vitng gfri tai cac TCTD khac va cho vay cac TCTD khac 130 17 11,349,783,167,135 30,236,333,422,001 Tidn, yang gni tai cac TCTD khac 131 8,284,597,167,135 17,600,305,422,001 Cho vay cac TCTD khac 132 3,065,186,000,000 12,636,028,000,000 Dkr phong rtii ro cho vay cac TCTD khac 139 IV Chting khoan kinh doanh 140 Chimg khoan kinh doanh 141 Du phOng giam gia chimg khoan kinh doanh 149 V Cac cong c4 tai chinh phai sinh va cac tai san tai chinh khac 150 VI Cho vay khach hang 160 Cho vay khach hang 161 19 Dv phong rirj ro cho vay khach hang 169 170 20 21 VII Chtimg khoan dau tu 18 6,715,301,827 81,265,991,220,651 75,308,499,432,976 82,214,818,791,135 76,496,120,149,443 (948,827,570,484) 15,762,873,936,778 (1,187,620,716,467) 18,655,008,569,730 Ching khoan au tu san sang de ban 171 7,019,421,518,431 8,101,621,921,206 Ching khoan au tu gift an dao han 172 8,750,947,509,064 10,562,229,371,141 Dv phong giam gia chimg khoan dau tu VIII Gap von, dau to dai hen 179 210 (7,495,090,717) 22 (8,842,722,617) 476,393,611,905 497,595,611,905 167,710,070,000 Dau ttr vao cOng ty 211 167,710,070,000 31,798,000,000 Von Op lien doanh 212 Dau tu vao cong ty lien kdt 213 Dau tu dai han khac 214 332,427,625,375 385,427,625,375 Dkr ph6ng giam gia au to dai han 219 (55,542,083,470) (55,542,083,470) IX Tai san co djnh 220 I Tai san e6 dinh him hinh 221 4,135,297,339,608 23 4,144,916,076,241 385,471,057,485 401,875,158,413 a Nguyen gici TSCD him hinh 222 711,439,434,350 706,580,542,517 b Hao mon TSCD halt hinh 223 (325,968,376,865) (304,705,384,104) Tai san c6 dinh thud tat chinh 224 a Nguyen WO' TSCD 225 b Hao mon TSCD 226 Tai san co dinh v6 hinh 227 a Nguyen gia TSCD vo hinh 228 b Hao mon TSCD vo hinh X Bat Ong san dau tir 3,749,826,282,123 3,743,040,917,828 3,870,832,393,646 3,855,676,881,146 (121,006,111,523) 229 240 a 24 (112,635,963,318) 241 Nguyen gia BDSDT b Hao mon BDSDT XI Tai san CO khac 241 12,640,058,809,549 11,660,338,935,914 Cac khoan phai thu 251 2,150,022,241,954 2,143,489,196,575 Cac khoan lai, phi phai thu 252 6,006,632,147,222 5,674,985,695,767 Tai san thud TNDN hoan lai 253 Tai san C6 khac 254 4,672,692,705,240 4,031,124,881,458 - Trong 255 Lai the thuang mai Cac khoan du phOng rui ro cho cac tai san CO nOi bang khac TONG TAI SAN CO 250 259 300 25 (189,288,284,867) 127,368,064,788,200 (189,260,837,886) 143,024,566,168,373 Ma chi Thuyet minh tieu Chi tieu B NQ PHAI TRA VA VON CH(1 SO HUU I Clic khan ny• Chinh phu vi NHNN II Tien gin va vay cua cac TCTD kink Tien girl cua cac TCTD khac Vay cac TCTD khac III Tien giri cda khach hang IV Cac ding cy tai chinh phai sinh va cac khoan ny• tai chinh khac  Vin tai try., uy thac clan tu, cho vay ma TCTD phai chju rui ro VI Phat hanh giAy t?r co gia VII Clic khan Ny khac Cac khoan lai, phi phai tra Thue TNDN hoan 1ai phai tra Cac khoan phai tra va cong ncy khac Du phOng rui ro khac TOng Ny phai tra VIII Von va cac guy Von cua TCTD a Van didu b Van dclu tuXDCB c Thing du- win ca phdn d Co phau guy e Co phiiu uu cic7i g Van Mac Qu5/' cua TCTD Chenh tech ty gia hOi dodi Chenh tech danh gia lai tai san Lgi nhuan chua phan phi VIII Lyi ich cua co doing thieu s6 t 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 TONG Nci PHAI TRA VA VON CHU SO 111fU 800 NG 26 27 28 18 29 30 30 31 SO cuOi ky 502,840,842,178 3,180,794,191,652 2,481,428,191,652 699,366,000,000 98,284,672,743,890 493,409,210,978 12,357,205,900,018 1,999,806,820,460 1,587,598,836,863 343,692,182,429 68,515,801,168 116,818,729,709,176 10,549,335,079,024 8,962,251,608,400 8,865,795,470,000 SO dau nam 2,119,144,618,490 20,685,380,967,956 12,155,602,567,956 8,529,778,400,000 90,879,258,823,425 6,271,815,107 476,390,065,077 16,909,574,923,018 1,640,758,750,626 1,351,130,182,721 323,842,812 231,426,725,093 57,878,000,000 132,716,779,963,699 10,307,786,204,674 8,962,251,608,400 8,865,795,470,000 101,715,710,000 (5,259,571,600) 101,715,710,000 (5,259,571,600) 602,160,967,601 5,092,155,219 602,160,967,601 979,830,347,804 743,373,628,673 127,368,064,788,200 143,024,566,168,373 10,342,135,127,495 486,724,000,000 2,495,837,962,854 7,359,573,164,641 8,338,670,362,999 486,276,000,000 1,774,825,693,042 6,077,568,669,957 31 THUG CAC CHI TIEU NGOAI BANG sit GC, Nghia vy ncrtiem An Bao lanh vay von Cam kel nghiep vu L/C Bao lanh khac Lap bieu 910 911 912 913 Re Toan Triro'ng/44/4/ 40 thing nam 2014 Ngdy Wing Clam DOc Nguyin Thay Trang eirgetyLi Van cre4 M SHB Bao coo tai chinh rieng le Quy I nim 2014 NGAN HANG TMCP SAI GON - HA NOI 77 Tran Hung Dao - Quan Hoan Kidm - Ha Nei Tel: 04.39423388 Fax: 04.39410942 MAu so: Q-02a Solid partners, flexible sobeions TD - BAO CAO KET QUA HOAT DONG KINH DOANH - QU)( Dan vi tinh: VND Chi den MI chi tieu Thuyet minh Thu nhap tir lai va cac khoan thu nhap tuong to 01 32 I II III IV V VI VII VIII Chi phi lai va cac chi phi tuang to lai Thu nhap Ili thuAn Thu nhap tir hoat Ong dich vp Chi phi hoat Ong dich vu Lai/IA than tir hoyt dang dich vy Lai/IA thuAn tir hoyt dang kinh doanh ngoyi hOi Lai/IA than tir mua ban cluing khoin kinh doanh LAVIA than to mua ban chiing khoin dau tir Thu nhap tir hoat Ong khac Chi phi hoat &Ong khac Lai/IA thuAn tir hot ding khic Thu nhap tie Op von, mua co phAn Chi phi hoyt Tang Ltd nhuan than tie hoyt clang kinh doanh tr► & chi phi che [bong riii ro tin ding Chi phi dv phong riii ro tin d9ng TAng lvi nhuan trithc thud Chi phi thud TNDN hien hanh tam tinh Chi phi thud TNDN hoan lai Chi phi thud TNDN tam tinh Lvi nhuan sau thud Lvi ich cua cA (long thieu so Lai ca ban teen co phieu 02 03 04 05 06 07 08 09 10 11 12 13 14 33 IX X XI XII XIII XIV XV Lap bieu Nguyjn Thity Trang QuST I 34 35 36 37 NAm 2014 2,258,982,886,332 1,906,888,449,493 352,094,436,839 56,530,032,969 37,377,582,442 19,152,450,527 5,009,688,259 (1,909,400,000) 44,030,475,503 8,816,091,376 1,069,666,386 7,746,424,990 65,408,000 370,596,119,483 Nam 2013 2,458,172,172,395 2,027,671,659,935 430,500,512,460 39,076,268,735 10,786,388,491 28,289,880,244 57,987,275,692 (4,321,828,860) 996,731,329 7,794,656,570 2,274,772,956 5,519,883,614 220,837,200 442,671,088,531 Lup ke tir dAu nAm den cut:4 QuY I NAm 2014 NAm 2013 2,258,982,886,332 1,906,888,449,493 352,094,436,839 56,530,032,969 37,377,582,442 19,152,450,527 5,009,688,259 (1,909,400,000) 44,030,475,503 8,816,091,376 1,069,666,386 7,746,424,990 65,408,000 370,596,119,483 2,458,172,172,395 2,027,671,659,935 430,500,512,460 39,076,268,735 10,786,388,491 28,289,880,244 57,987,275,692 (4,321,828,860) 996,731,329 7,794,656,570 2,274,772,956 5,519,883,614 220,837,200 442,671,088,531 15 55,593,364,635 76,522,203,148 55,593,364,635 76,522,203,148 16 17 18 19 20 21 22 23 (215,933,787,275) 271,527,151,910 58,967,560,015 (141,208,829,718) 217,731,032,866 54,594,435,012 (215,933,787,275) 271,527,151,910 58,967,560,015 (141,208,829,718) 217,731,032,866 54,594,435,012 58,967,560,015 212,559,591,895 54,594,435,012 163,136,597,854 58,967,560,015 212,559,591,895 54,594,435,012 163,136,597,854 Ke tan Truieng /44 ,, , ay thong nam 2014 ng Giam dOc Nin ThE Lan Plurang szfey n Vein ci& SHB BA° esio tai chinh rieng1e Quy I nag 2014 Solid baboors, flexible aokitions NGAN HANG TMCP SAI Of" - HA NQI 77 Trait Hung Dao - Quan Hoan Kiem - Ha INI0i Tel: 04.39423388 Fax: 04.39410942 mAu so: Q-03a TD - BAO CAO LIXU CHUYEN TIEN TE - PPTT - QUY DVT: VND Chi tied MA chi ThuyCt minh flea LOy ke fir din narn den cuiii guy I Nam 2014 Nam 2013 I LUU CHUYEN TIEN Tif HOAT DQNG KINH DOANH Thu nhap Ili va cac khoan thu nhap Wang to nhan &roc 01 2,000,243,540,448 2,145,672,194,312 Chi phi Ill va cac chi phi Wang to oil tra 02 (1,675,326,894,817) (2,618,311,242,955) Thu nhap tir hog dOng dich vo nhan duqc 03 19,152,450,527 28,289,880,244 45,783,131,862 53,617,201,261 7,516,873,802 5,284,570,533 220,051,166 130,334,320 (341,999,818,367) (70,862,648,943) (416,326,272,796) (211,802,431) (15,273,314,322) (801,855,137,512) Chenh tech so tien that thu/thuc chi tir hoat dOng kinh doanh 04 chimg khoan, yang bac, ngoai te Thu nhap khac 05 Tien thu cac khoan no cla duoc xir ly xoa, bd dap bang nguOn du 06 phOng rill ro Tien chi tra cho nhan vien va hoat dOng quail ly, tong vo (*) 07 Tien thue thu nhap that n6p ky (*) 08 Lim chuyin tien than tir hoot dOng kinh doanh trtrOrc nhErng 09 thay cliii ye thi san va von Iva dOng Nhftng thay tai san hogt dOng 11,019,727,000,000 10,586,643,197,893 (Tang)/Giarn cac khoan tien, yang yri va cho vay cac TCTD khac 10 10 (Tang)/Giam cac khoan ve kinh doanh chimg khoan (Tang)/Giam cad cong co tai chinh phai sinh va cac tai san tai 11 chinh khac 12 (Tang)/Giam cac khoan cho vay khach hang (Tang)/Giam ngtuin phOng de bd dap ton that cac khodn (tin 13 (long, chimg khoan, dau tu dai han) 14 (Tang)/Giam khac N,6 tai san hoat dOng Nhaitg thay 661 cong no hoot dOng 15 Tang/(Giam) cac khoan no Chinh phd va NF-INN 16 Tang/(Giam) cac khoan tien girl, tien vay cac TCTD 17 Tang/(Giam) tien gin dm khach hang (bao vim ca KBNN) c6 co Tang/(Giam) Oat hanh giay to CO gia (ngoai trir giay to c6 gia phat 18 hanh &roc tinh vao hoat dOng tai chinh) 11 12 2,905,730,691,877 2,047,149,582,501 (6,715,301,827) (34,316,754,899) 13 14 (5,706,425,577,358) 2,017,010,244,011 15 (687,521,676,277) (1,616,303,776,312) (17,504,586,776,304) 7,405,413,920,465 (10,501,479,846,992) 831,209,910,562 (4,552,369,023,000) (2,198,705,812,072) 17,019,145,901 38,153,593,980 16 17 18 (12,273,064,334) (122,604,338,284) Tang/(Giam) On tai trq, us, that dau ttr, cho vay ma TCTD chiu lid 20 ro Tang/(Giam) cac cong cu tai chinh phai sinh va cac khoan no tai 21 20 chinh khac 22 21 Tang/(Giam) khac ye cong no hoat dOng (6,271,815,107) - 101,679,475,477 (979,961,420,070) 23 24 (8,658,170,091,121) 881,243,219,118 25 26 27 28 29 30 31 32 (20,585,113,876) 9,500,022 - (29,733,678,266) 21,202,000,000 260,482 65,408,000 220,837,200 691,794,146 (29,512,580,584) 19 22 Chi tir cac quy cda TCTD (*) Lull chuyin tien than tir hoot dOng kinh doanh II LUU CHUYEN TIEN Tif HOAT DQNG DAU TU Mua sam tai san c0 dinh Tien thu tir ly, nhtrong ban TSCD Tien chi Or ly, nhtrong ban TSCD (*) Mua sam bat Ong san dau ttr (*) Tien thu tir ban, 13% bat dOng sari dau tu Tien chi ban, 1Y bat Ong san dau tu (*) Tien chi dau tu, Op On vao cac don vi khac Tien thu dau Or, g6p win vao cac don vi khac Tien thu co tdc va lqi nhuan &roc chia Or cac khoan dau ttr, gOp 33 On dai han 34 Lyn chuyin tien thuAn tu hoot dOng din ttr III LUU CHUYEN TIEN Tif HOAT DQNG TAI CHINH Ma chi Thuyet minh tieu Chi tieu Tang von co phan tir gOp von vaThoac Oat hanh co phieu Tien thu tir phat hanh giay to c6 gia dai han c6 du dieu kien tinh vao von ttr c6 va cac khoan von vay dai han khac dieu kien tinh vao Tien chi town gia'y t6 CO gia dai han cO von tu c6 vi cac khoan von vay dai han khac CO tfrc tra cho co dOng, Iqi nhuan da chia (*) Tien chi mua co phieu ngan guy (*) Tien thu dtrcrc bin co phieu ngan quy 0y ke ter (Ian nam den cuoi qus' I Nam 2014 Nam 2013 35 36 37 38 39 40 (267,676,750) (294,988,100) 41 (267,676,750) (294,988,100) 42 (8,657,745,973,725) V Tien vi cac khan tirang diromg den tai th?ri diem (16114 43 16,150,782,893,744 11,665,810,449,716 VI Dieu chinh anh hiromg cua thay d6i t gia 44 VII Tien vi cac khan twang dirang tien tai thtri diem cuoi kY 45 7,493,036,920,019 12,517,246,100,150 Lyn chuyin teen than tfr hopt d6ng tai chinh IV Liru chuyen tien than ky L(lp bieu - Ke tan triramg/04/ 851,435,650,434 thcing nam 2014 nai, Tinig Giam d6c NG MAI COI PHEN Sil Gati•HA NOI Nguyln Thity Trang • Thi Lan Plurang e/liwye41 'V Ye an THUYET MINH BAO CAO TAI CHINH RIENG LE Cho Qui I nam 2014 M SHB CicARY (few so1,11on, Ngfin hang TMCP Sai Gen — Ha NOi THUYET MINH BAO CAO TAI CHINH RIENG LE QuS, I nam 2014 Thong tin ye ngan hang GiAy phep hoat Ong 0041-NH/GP ngdy 13 thang 11 nam 1993 GiAy phdp hoat dOng Ngan hang Nha nuoc Viet Nam cap Thai han hoat dOng cua Ngan hang Id 40 nam ke tir ngdy cap gidy phdp dAu tien HOi ding Quin tri Ong DO Quang Hien Ong Nguyen Van Le Chu tich Uy vien Ong TrAn Ngoc Linh Ong Pham Hong Thai Uy vien 1.1y vien Tai 1)6 nhiem thang nam 2012 Tai be nhiem ngdy thang nam 2012 Tai 1)6 nhiem ngdy thang nam 2012 136 nhiem ngdy thang nam 2012 Ong Pham Ngoc Tuan Uy vien 136 nhiem ngdy thang /lam 2012 BA Dam Ngoc Bich Ong Le Quang Thung Uy vien B6 nhiem ngdy thang nam 2012 136 nhiem ngdy thang nam 2012 Thanh vien d8c lap Ban ki4m soat Ong Pham Him Binh Thanh vien Tai b6 nhiem ngdy 05 thang 05 nam 2012 Ong Nguyen Hi-ru Dire Ba Hoang Thi Minh Ong Biri Thanh Tam Ban TOng Giam dOc Thanh vien Thanh vien Tai b6 nhiem ngdy 05 thang 05 nam 2012 136 nhiem ngdy 05 thang 05 nam 2012 Thanh vien Tai b6 nhiem ngdy 05 thang nam 2012 Ong Nguyen Van Le Ong D'a'ng Trung Di-mg Ong Le Dang Khoa Nguyen Huy Tai Ng8 Thu Ha Ninh Thi Lan Phtrang T6ng Giam d6c PhO T6ng Giam d6c PhO T6ng Giam d6c PhO Teng Giam dec PhO Teng Giam dec Pho Teng Giam d6c kiem ke toan trtrang Tai 1)6 nhiem ngdy 21 thang nam 2010 136 nhiem ngdy 01 thang nam 2006 136 nhiem ngdy 10 thang nam 2009 D'ang T6 Loan PhO Teng Giam d6c 136 nhiem ngdy thang 10 nam 2012 Tru so' chinh 136 nhiem ngdy 18 thang 02 nam 2013 136 nhiem ngdy 15 thang nam 2011 136 nhiem ngdy 08 thang 06 nam 2012 S6 77 - TrAn Hung Dao - Q.Hoan Kim - TP.Ha NOi - V* Nam SHB ,Aimnor, 11.011, Ngfin hang TMCP Sai Con — HA NOi Da'c diem hot dOng dm to chtic tin dung Ngan hang TInrong mai CO phAn Sai GOn - Ha NOi (durgi day goi tat la "Ngan hang") la mot ngan hang thuong mai co phAn Viet Nam lap tai nude COng h6a Xa hOi Chu nghia Viet Nam vdi th6i gian hog dOng la 40 nam theo 0041-NH/GP 13 thang 11 nam 1993 cua Ngan hang Nha nude Viet Nam Von dieu le caa Ngan hang tai 31/03/2014 la 8,865,795,470,000 dOng (Tam nghin tam tram sau mai lam ty bay tram chin lam trieu bOn tram bay mai nghin ding) HOi so chinh caa Ngan hang dal tai SO 77 - TrAn Hung Dao - Q.Hoan Kim - Ha Noi - Viet Nam Tai 31/03/2014, Ngan hang c6 4.256 nhan vien (DAu nam 2014: 4.922 nhan vien) Tom tat cac chinh sach ke than chit yeu Chuin mire va cite dO ke toan dp dung Ngan hang trinh bay cac bao cao tai chinh bang d'ong Viet Nam (VND) theo Lug cac TO eh& Tin dung, Lug sfra d6i va bO sung mot so dieu Luat cac To chirc Tin dung, cac chuAn mire ke toan Viet Nam va He thOng Ke toan cac t6 chirc tin dung Viet Nam Kjr bao cao vi don vi tien to KY bao cao cua Ngan hang bat dAu tir 01/01/2014 va ket thfic vao 31/03/2014 Dan vi tien to sir dung ghi chep ke toan la dOng Viet Nam (VND) Nguyen tic ghi nhan cac nghiep vu bing ngoai to vi quy doi Theo he thong Ice toan cua Ngan hang, fat ca cac nghiep vu phat sinh caa Ngan hang dtrgc hach toan theo nguyen te Tai th6i diem cuOi nam, tai san va cong ng co ngu6n g6c ngoai to dtroc quy d6i 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 dugc hach toan bang VND theo ty gia vao phat sinh thong qua giao dich mua ban ngoai te Chenh lech ty gia danh gia lai cac tai khoan kinh doanh ngoai te dugc hach toan vao bao cao Ket qua Hoat dOng Kinh doanh va lgi nhuan de lai Chenh lech ty gia phat sinh quy dOi cac tai san va ding ng khac bang ngoai te sang VND dugc xir ly vao doanh so cua cac khoan muc tuang irng tren bang can d6i ke toan vao lap bao cao tai chinh Chimg khoan diu hr gift den ngiy dao ban Chirng khoan ng gift den dao han la cac chfing khoan co ky han c6 dinh va cac khoan toan co dinh hoac c6 the xac dinh dugc va Ban TOng Giam d6c coy dinh va co kha Wang gift den dao han Ngan hang dang ghi nhan cac chirng khoan theo gia gOc Ong lai dg thu trir lai ch6 phan bo Gia tri phu tri hoac chit khAu (neu c6) ciing dugc phan anh vao gia tri ghi sei cua khoan dAu tit Lai dugc du thu hoac phan 1)6 theo phuang phap &rang thang Chfrng khoan dugc gift den dao han se dugc xem xet ve kha Wang giam gia Chung khoan dugc lap dkr phOng giam gia gia tri thi trixOng nho han gia tri ghi so Dkr phOng giam gia dugc ghi nhan vao bao cao ket qua hog dOng kinh doanh SHB 111,xible Ngfin hang TMCP Sal Gen — HA Ni)i Chan khoin dau to san sang d'e' ban ChUng khoan dAu to san sang de ban la cac chimg khoan dugc giix thi gian kh8ng an dinh truac, c6 the dugc ban de dap ling nhu cAu khoan hoac de irng vai twang hgp thay d6i lai suAt, ti gia, hoac gia tri chirng khoan Ngan hang dang ghi nhan cac chung khoan theo gia g6c cOng lai du thu trir !di cho phan 1)6 Gia tri phu tri hoac chi& khAu (neu co) cling dugc phan anh vao gia tri ghi s6 dia khoan dAu fix Lai dugc du thu hoac phan b6 theo phuang phap duong thang Cac chung khoan dugc danh gia dinh kST theo gia tri thi tru6ng va du ph6ng giam gia tri se dugc lap gia tri thi twang nh6 hem gia tri ghi s6 Du phong giam gia duvc ghi nhan vao bao cao ket qua hoat dOng kinh doanh Chirng khoan kinh doanh ChUng khoan kinh doanh la chimg khoan ban dAu dugc mua va nam gift cho muc dich kinh doanh ngan han hoac neu Ban T6ng Giam d6c guy& dinh nhu vay Ngan hang dang ghi nhan cac chimg khoan theo gia g6c vao giao dich Trong cac kSi tiep theo, cac chimg khoan tiep tuc dugc ghi nhan theo gia g6c Tuy nhien, gia tri thi tru6ng cua cac chUng khoan van dugc Ngan hang theo dOi de danh gia ve kha 'fang giam gia gia tri thi truarng thap han gia goc Ngoai trir truong hgp kh6ng the xac dinh gia tri thi twang mot cach chac chan thi gia tri ctla chUng dugc tinh dua teen nguyen gia sau frit di ton that trac tinh (neu co) Lai hoac 18 tir kinh doanh chimg khoan dugc ghi nhan tren bao cao ket qua hoat dOng kinh doanh theo s6 thuAn Cac khan cho vay Cac khoan cho vay ngan han co kSi han duai nam; cac khoan cho vay va cho thue tai chinh trung han co kS, han tir nam den nam va cac khoan cho vay va cho thue tai chinh dai han co kST hp teen nam ke tir 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 thang nam 2005 va Quyet dinh s6 18/2007/Qp-NHNN 25 thang nam 2007 dm Th6ng dcic Ngan hang Nha nude Viet Nam Cac khoan cho vay dugc phan nam nhom ng can cu vao tinh hinh tra ng va cac yeti to dinh tinh nhu sau: Nhom 1: No dzi tieu chucin Cac khoan no han ma Ngan hang danh gia la co du kha nang thu h6i dAy du ca • g6c va lai dung thi han; Cac khoan no qua han duai 10 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 lai dung th6i han lai; Nh6m 2: Na can • Cac khoan ng qua han tir 10 den 90 ngay; • Cac khoan ng dieu chinhkSi han tra no tan dAu; 101 SHB ,olvt s or., Ngfin hang TMCP Sai Gan — Ha NOi • Cac khoan ng Ca cL lai thoi han tra no han theo thai han dugc co' cAu lai Nhom 3: Na du gi tieu chudn ' • Cac khoan ng qua han tir 91 den 180 ngay; • Cac khoan no' ca cL lai thai han tra ng lAn du, trd cac khoan ng dieu chinh IcS/ han tra ng lAn dAu phan loaf vao nhOm 2; • Cac khoan no dugc mien hoc giam lai khach hang khong du kha nang tra lai dAy di) theo hop &mg tin dung; Nhom 4: Na nghi ngg • Cac khoan no qua han tir 181 den 360 ngay; Cac khoan no ca cL lai tiled han tra ng lAn dAu qua han duai 90 ngdy theo tiled han • tra no dugc ca cAu lai lan dAu; • Cac khoan no ca cL lai that han tra no lAn thin hai; Nhom 5: Na c6 kha ?long mat vein • Cac khoan ng qua han tren 360 ngay; Cac khoan no ca cL lai thai han tra no lan dAu qua han tir 90 tra len theo thOi • han tra no dugc ca cAu lai ran dAu; Cac khoan no ca cL lai thai han tra no 1L thin hai qua han theo thai han tra no • &roc ca cL lai lan thin hai; Cac khoan no ca cau lai thOi han tra ng ran thin ba tra len, ke ca chua bi qua han • hoc da qua han; • Cac khoan no khoanh, no chOr xi1.15/; Theo Quyet dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh so 18/2007/QD-NHNN 25 thang nam 2007, d6i vhf cac khoan ng qua han, t6 chic tin dung phan loai lai vao nh6m no c6 rdi ro thap han Ngan hang danh gia la c6 du kha nang thu h6i dAy du ca goc va lai; va khach hang c6 tai lieu, h6 sa chirng minh cac nguyen nhan lam khoan no qua han dugc xir ly, khac phuc Ngan hang chi) dOng to guy& dinh phan loai cac khoan no vao cac nhOm ng rdi ro cao han Wang (mg voi mirc dO rui ro xay mot cac truOng hop sau day: Khi co nhung dien bien bAt lgi tir tac &ling tieu circ den moi truOng kinh doanh va • linh vu.c kinh doanh; • Cac chi tieu tai chinh cua khach hang hoac kha nang tra no cda khach hang bi suy giam; Khach hang khong cung cap cho Ngan hang cac thong tin tai chinh kip that, dAy cid • va chinh xac de Ngan hang danh gia kha nang tra no cda khach hang Dv phong rui ro tin dung: Viec tinh du phOng cu the dugc can cu tren cac t-S, le ap dung cho tirng nhOm no nhu sau: SA-1B Ngfin hang TMCP Sal Gen — Ha Ni 30 Von va cac quy dm to chirc tin dung Don vj tinh: Trieu gong Won gop On dieu le SO dir dAu ky Thang dir A [CO phieu Chenh Lech vOn gia doai quy ph'an Qus, D'au tv phat tri en uy Dv trir 136 sung von dieu 424,322 177,826 5,092 Tang Loi nhu4n sau A thue/ Loluy ke COng 743,374 10,307,786 236,456 13 8,865,795 101,716 (5,260) Quy Dv phong tai chinh 241,549 5,092 5,092 Tang von 236,456 Lgi nhuan tang 236,456 Li nhuan ding ty chuySn Gam Sir dung NOp thus CPC chuySn LN v Vnam Mua cô phiSu quy Chia c6 tirc ky truck Cac khoan giam khac SO du' cutii quS7 8,865,795 101,716 (5,260) 5,092 13 424,322 177,826 979,830 10,549,335 22 SHB Ngan hang TMCP Sai Gen — Ha NOi 31 Thu ni4p lai va cac khan thu nh4p twang fir Q41.2014 Qu5/ I.2013 VND VND 2,190,249,073,204 2,327,572,096,118 Thu tin giri 202,125,922,521 308,605,908,595 Thu hi tin vay 1,692,113,954,911 1,598,313,956,190 296,009,195,772 420,652,231,333 68,733,813,128 130,600,076,277 2,258,982,886,332 2,458,172,172,395 Thu niajp lin lien giii Thu t(r kinh doanh, dau to chirng khoan Ng Thu khdc tir hog, dOng tin dyng 32 Chi phi lai va cac khan chi phi twang tkr Q41.2014 VND ti'en Tra lai ti& vay Tra lai phat hanh giAy taco gia VND (1,626,777,911,163) (1,893,866,471,365) (39,517,724,910) (84,966,865,906) (238,361,384,688) (41,016,020,965) (2,231,428,732) (7,822,301,699) (1,906,888,449,493) Tra QuSi 1.2013 (2,027,671,659,935) Tra Lai tin thue tai chinh Chi phi hoat dOng tin dung khac 33 Lai/ hi thuan tir hoat d'Ong dich vu Thu phi dich vy - Hoat dOng toan - Hoat dOng bao ranh - Hoat Ong ngan quy - Dich vu daily - Thu phi dich vu khac Chi phi dick vy lien quan - Hoat dOng town - Hoat dOng ngan quy - Chi phi dich vu khac Lai/ to -Oman tir hoyt Ong dich vu Q41.2014 VND 56,530,032,969 20,623,107,196 27,127,285,213 1,906,368,610 590,674,009 6,282,597,941 (37,377,582,442) (5,007,773,337) (2,619,222,175) (29,750,586,930) 19,152,450,527 QuSi I.2013 VND 39,076,268,735 11,887,145,376 19,707,779,382 1,342,974,704 244,183,947 5,894,185,326 (10,786,388,491) (3,286,577,351) (2,168,837,618) (5,330,973,522) 28,289,880,244 23 II SHB Ngfin hang TMCP Sai Gen — HA Ni 34 Lai/ to thuh.n tir hot &Ong kinh doanh ngoai hot Q4 1.2014 Q4 1.2013 VND VND i Thu nhisp tic hoot dpng kinh doanh ngoai hoi 43,238,587,879 65,142,018,363 - Thu lir kinh doanh ngoui ts giao 18,518,761,749 34,698,251,632 145,124,514 48,285,617 - Thu tir cac cong cu tai chinh phai sinh ti& t" 24,574,701,616 30,395,481,114 Chi phi hoot diing kinh doanh ngooi hoi (38,228,899,620) (7,154,742,671) (12,584,139,886) (4,164,006,463) (29,371,425) (1,577,790,174) (25,615,388,309) (1,412,946,034) 5,009,688,259 57,987,275,692 - Thu tit kinh doanh yang - Chi v6' kinh doanh ngoui giao - Chi v6' kinh doanh yang - Chi v6 cac cong cu tai chinh phai sinh tin t Lai/ to thuan tir ho#t Ong kinh doanh ngo#i hi 35 Thu nhap tir gOp van, mua cif) phAn Qu3' I.2014 , Q41.2013 VND VND 65,408,000 220,837,200 65,408,000 220,837,200 Cd tirc nhan dtroc 19) tie Op van, mua cdphdn - Tfr chUng khoan V6n kinh doanh - Tr chirng khoan V6n dAu tu - Tir gOp vein, dAu tu dai han Lcri nhu4n nh4n cluvc tir cong ty 24 1111SHB Ngan hang TMCP Shi Con — HA Ni 36 Chi phi hoat dOng QuSr 1.2014 QuST 1.2013 VND VND (3,873,295,657) (6,533,832,742) (208,424,521,843) (213,281,057,135) Chi v6' tai san (76,571,567,290) (79,806,929,624) Chi cho hoat dOng quan I cong vii (65,000,960,363) (127,004,371,760) Chi nOp phi bao him, bao dam tin giri cUa khach hang (16,697,648,225) (16,044,075,568) (28,126,105) (821,702) (370,596,119,483) (442,671,088,531) •;>p Chi n' thu6 va cac khoan phi le' phi Chi phi cho nhan vien Chi phi dkr phong (khong tinh chi phi (kr phong rüi ro tii! ding ni va ngoai bang; di, phong giam gia chi:mg khoan) Chi phi hoat dOng khac 37 Tin va cac khoin twang throng den 31/03/2014 VND Tien matva cac khoan tuvng throng tien tai quy Tien girl taiNgan hang Nha mac Tin toan tai cac TCTD khac Tin giri va cho vay cac TCTD khac c6 ky han khong qua thang Chirng khoan CO thOi han thu hoi hoc dao han khong qua 03 thangk6tir mua 31/12/2013 VND 618,382,632,325 540,822,500,029 1,350,961,076,014 1,981,051,619,577 1,344,693,211,680 1,448,108,774,138 4,179,000,000,000 12,180,800,000,000 7,493,036,920,019 16,150,782,893,744 25 II SHB Ngfin hang TMCP Sai Gan — Ha Ni)i 38 Lo0 hinh va gia tri tai san the chip ctia khach hang Gia tri tai thZri diem 14p kW Gia tri so sich 31/03/2014 31/12/2013 31/03/2014 31/12/2013 Bat dOng san 64,565,659,574,313 59,453,048,063,087 64,565,659,574,313 59,453,048,063,087 King san 29,113,041,759,180 27,882,383,624,246 29,113,041,759,180 27,882,383,624,246 Chirng tir c6 gia 18,625,881,709,643 20,607,278.738.124 18,625,881,709,643 20,607,278,738,124 Tai san Bac 52,101,596,241,758 36,528,806,417,329 52,101,596,241,758 36,528,806,417,329 164,406,179,284,894 144,471,516,842,786 164,406,179,284,894 144,471,516,842,786 39 Nghia vu no' tiem An Al cac cam ket dtra Trong qua trinh hog dOng kinh doanh, Ngan hang thgc hien cac cong cu tai chinh lien quan den cac khoan muc ngoai bang can dOi ke toan Cac cong cu tai chinh chi' y6u bao gom cac cam ket bao lanh va thu tin dung Cac cong cu cling tao nhang rui ro tin dung cho Ngan hang ngoai cac rid ro tin dung cid dugc ghi nhan nOi bang Rui ro tin dung dia 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 thgc hien cac dieu khoan dm hap d6ng Bao lanh tai chinh la cac cam ket có dieu kien ma Ngan hang cap cho khach hang de giao dich vai mot ben thin ba cac hog Ong ve bao lanh vay von, bao lanh toan, bao lanh thuc hien hop dOng va bao lanh dg thAu Rui ro tin dung lien quan den viec cap bao lanh ve co ban giOng rui ro cho vay khach hang Giao dich thu tin dung thuang mai tra la loci giao dich (16 Ngan hang cung cap tai chinh cho khach hang cua minh, thong thuang la ngugi mua/nha nhap khAu hang hoa va ben thy huang la nguai ban/nha xuAt khAu Rui ro tin dung thu tin dung tra thuang thAp hang hod nhap khAu dugc diing the chAp cho loci giao dich a Giao dich thu tin dung tra cham se phat sinh rui ro hop dOng da dugc thgc hien ma khach hang khong toan cho ben thu huang Cac thu tin dung tra cham kh6ng dugc khach hang toan dugc Ngan hang ghi nhan la khoan cho vay bat buOc va cong no tuang Img the hien nghia vu tai chinh cua Ngan hang phai toan cho ben thu huang va thgc hien nghia vu cua Ngan hang viec bao lanh cho khach hang Ngan hang thugng yeu cam khach hang 14 quy de dam bao cho cac cong cu tai chinh co lien quan den tin dung can thiet Gia tri ky quy dao dOng tir 0% den 100% gia tri cam ket dugc cap, thuOc vao mirc di) tin cay cua khach hang Ngan hang danh gia 26 1111 SHB 1101,0 7,4.106, e Ngfin hang TMCP Sai Gen — HA Ni Chi ti& cac khoan cong ng trent An va cam k& ngoai bang vao 31 thang 03 nam 2014 nhu sau: Bao lath tai chinh ct Cam ke bao lath khac Thu tin dung tra ch.* Thu tin dung tra 40 Giao dich 31/12/2013 VND 3,504231,638,610 3,059,613,031,347 1,377,457,030,573 397,368,662,469 8,338,670,362,999 31/03/2014 VND 4,229,737,336,783 3,616,559,827,858 1,983,064,855,436 512,773,107,418 10,342,135,127,495 cac ben lien quan Giao dich voi cac ben lien quan la cac giao dich dirge thtrc hiQn voi cac ben c6 lien quan veri Ngan hang Cac ben dugc coi la lien quan nOu mot ben co kha rang kiOm soat hoac c6 anh htrang Bang ke d6i voi ben viQc quy& dinh d6i vdi cac chinh sach tai chinh va hoat d6ng M6t ben dirge coi la ben co lien quan vai Ngan hang nOu: (a) Trtrc tip hoac gian tip qua mot hay nhiQu ben trung gian, ben nay: ► kie'm soat hoac bi kie'm soat hoac chiu sir kiOnt soat chung bai Ngan hang (bao gom cac cong ty me, cong ty con); ► co von gop vao Ngan hang va dO c6 anh huOng clang ke tai Ngan hang; ► c6 guy& d6ng kie'm soat Ngan hang; (b) Ben lien quan la cong ty lien doanh, lien k6t ma Ngan hang la mot ben lien doanh, lien kOt; (c) Ben lien quan c6 vien la nhan sir chinh Ban TOng Giam doe cua Ngan hang hoac cong ty me cua Ngan hang; (d) Ben lien quan la vien mat thiOt gia dinh cita bAt ky ca nhan nao da neu diQm (a) ho4c (c); (e) Ben lien quan la mot to chirc true tip hoac gian tip chiu str kiem soat, dOng kiOnt soat hoac chiu anh hugng clang kO, hoac CO quyQn biOu quy& boi bAt ky ca nhan nao dugc des cap den diOm (c) hoac (d) T6m tat mot s6 giao dich Ion vOi cac ben lien quan quy I nam 2014 nhu sau: Cac giao dich Thu I-ix dich vu uy thac dAu to Thu co tac tir cong ty lien quan Thu lai cho vay ding 134,747,992,104 27 SHB Ngfin hang TMCP Sai Gen — HA Ni Torn tat cac khoan phai thu phai tra cac ben lien quan tai thai diem 31 Jiang 03 nam 2014 nhu sau: Phiii tra Phai thu d4ng dimg Cdc giao dich 2,830,674,095,189 Cho vay Ky guy c/6 kinh doanh chirng khoan Uy thac dau to 723,228,011,147 Tien giri khong ky han 1,385,950,000,000 Tien gni có ky han 241,380,000,000 Dau to vao cac ben lien quan 1,360,227,691,775 Cac khoan dau to trai phi'eu 793,280,485,950 Lai phai thu tir cho vay, UTDT, dau to trai phi6u 1,789,001,630,000 Von Op cua cac ben lien quan 43,446,926,579 Phai tra lai tien gui 41 Chinh sach quail 1St riii ro lien quan den cac cong cu tai chinh Muc tieu cua Ngan hang la t6i da h6a gia tri dAu tu cua c6 dong, gin yang t6c tang trtrang lgi nhuAn va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao g6m nhAn lien gni dm khach hang va dau to vao cac tai san tai chinh c6 chat luting cao da tra hog d6ng mang tinh then ch6t giup Ngan hang dat dugc mire chenh lech lai sat can thi6t Xet tir khia canh quan ly rid ro, dieu dOi hOi Ngan hang ket hop mot each can d6i girra cac cam ket ngoai bang (nhu bao lanh va thu tin dung) vai cac khoan cho vay (bang ding n6i to ding nhu ngoai te) d6i vbi cac ca nhan va t6 chine thu6c cac mire d6 tin cay khac Ben canh do, Ngan hang cling dAu tu mot phan von ltru Ong vao cac chnng khoan dAu tu hay cho cac ngan hang khac vay Nhirng rui ro lien quan den trao d6i ngoai to va thay d6i lai suat dugc quan 1ST thong qua ap dung han mire trang thai nham han the sir tap trung qua mire dong thOi tham gia vao cac hog dOng c6 tac dung can bang !an giam thieu rui ro Thong qua viec nam gin nhieu tai san la cac cong cu tai chinh co chat luting cao, co cAu bang can doi ke toan hop nhat cua Ngan hang có du kha nang phong ngira rui ro yeti qua trinh hoat d6ng kinh doanh va dam bao kha Wang khoan Them vao dO, Ngan hang ding tham gia vao nhieu giao dich phOng ngira rui ro lien quan den cac cong cu tai chinh nhu cac cam ket hoan doi ngoai to cho muc dich quan 1/ rill ro lai suat a Trong qua trinh quan 1y rui ro tin dung, Ngan hang da sir dung co hieu qua Cam nang Tin dung ghi chi tiet cac chinh sach va thii tuc cho vay cling nhu cac huang dan thuc hien chuan h6a cac hoat d6ng tin dung cila Ngan hang Rai ro khoan dugc han the thong qua viec nam gin mot s6 luting lon tien mot va cac khoan tuang ducmg tien clued dang tai khoan Nostro, cac khoan tien girl co ky han tai Ngan hang Nha nude va cac t6 chine tin dung khac va cac gia'y to co gia Cac tS/ Fe an toan co tinh den y6u to rui ro ding dupe sir dung de quan 1/ rui ro khoan Ngan hang thuong tien hanh danh gia chenh Lech lai suat, so sanh vii cac thi trung nuic va qu6c to de co nhnng dieu chinh kip thed Them vao dO, viec ap dung cac quy trinh quan ly rui ro a 28 SHB Ngfin hang TMCP Sai Gan — Ha NOi not b6 cling tra nen hieu qua han nher vice trien khai He th6ng Quan 1S/ V6n Tap trung NIA He thong Thanh toan Tap trung, theo toan b6 cac giao dich von va toan cita Ngan hang deu H6i so chinh thuc hien Viec dO cho phep Ngan hang giam sat hieu qua han cac Wen d6i ye von va giam cac sai sot c6 the xay ding nhu nhiing thu tuc phirc tap khong can thiet 42 Rai ro tin dyng Rai ro tin dung la kha nang xay ton thAt host d6ng ngan hang dm to chirc tin dung khach hang khong thuc hien hoac kh6ng c6 kha nang thuc hien nghia vu caa minh theo cam ket Ngan hang kiem soat va quan ly ruf ro tin dung bang each thiet lap han mire toan tucmg img vai mire dO rai ro ma ngan hang c6 the chAp nhan dugc dOi vai moi khach hang va d6i vai moi linh Niue dia ly, nganh nghe Ngan hang da thiet lap quy trinh sok xet chAt luong tin dung cho phdp du bao sam nhang thay tinh hinh tai chinh, kha nang tra no dm cac ben dOi tac dua tren cac yeti t6 dinh tinh, dinh Wang Han mire tin dung d6i vai moi khach hang dugc thiet lap thong qua vice sir dung he th6ng xep hang tin dung, dO moi khach hang dugc xep loci mot muc d'6 rdi ro Mirc d6 rui ro c6 the dugc sira d6i, cap nhat thuOng xuyen 43 Rill ro thi truirng 43.1 Riii ro lai sutzt Thei han dinh lai lai suAt thuc t6 la theri han lai tinh tir thoi diem lap bao cao tai chinh cho tai kST dinh lai lai suAt gan nhAt cua cac khoan muc tai san va ngu6n Cac gia dinh va dieu kien sau dugc ap dung phan tich thOi han dinh lai lai suAt thtrcle cua cac tai san va cong no cua Ngan hang: Tien mat, yang bac (la quy; g6p von dAu tu dai han va cac tai san c6 khac (bao g6m tai san c6 dinh, bAt d6ng san dAu to va tai san c6 khac, trir ay thac dAu tu) dugc xep loci khoan muc khong bi anh huang dinh lai lai suAt; ok Tien giri tai Ngan hang Nha nu& Viet Nam dupe xep loci tien giri toan do k5/ han dinh lai tai sat thuc t6 dugc xep loaf dOn mot thang; pi Med han dinh lai lai suAt thuc t6 cua chirng khoan dAu tu va chirng khoan kinh doanh dirge tinh dua tren theyi gian dao han thuc to tai thOi diem lap bao cao tai chinh cua tirng loci chirng khodn; po Thai han dinh lai lai suAt thuc t6 cua cac khoan tien girl va cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan ng chinh phu va Ngan hang Nha ntroc Viet 29 SHB Of NE Ngfin hang TMCP Sai Gen — HA NOi Nam; cac khoan tien giri va vay cac T6 chirc tin dung va khoan muc tien giri cua khach hang &roc xac dinh nhu sau: Cac khoan muc co lai suk co dinh su& thai gian cua hop d&tg: Thai hp dinh 10 lai suk thuc t6 dua tren thai gian dao han thuc to tinh tir thai diem 10 bao cao tai chinh Cac khoan muc co lai suk tha n6i: Thai hp dinh 14i lai suk thuc to cda cac hop d6ng cho vay CO thai gian dao ban can 14i dtroi thang duqc xac dinh dkra tren thai gian dao han can 14i; cac hop ang c6 uteri gian dao h4n can 10 tren thang dugc xep vao lo4i tir thang den thang k5/ dinh 14i lai suAt cua Ngan hang toi da la thang mot Ian ► Thai han dinh 14i lai suk thuc to cua khoan muc ngu6n von tai trg uSi tilde dau tu, cho vay ma t6 chi:1'c tin dung chiu rui ro dirge tinh dua tren thai gian dao han 10 dm tirng hop dong; ► Thai han dinh 14i lai swat cua cac khoan no khac dtrgc xep vat) khoan muc khong bi anh huang dinh 14i lai suAt hoc kji han tir thang den thang Trong thkrc te, cac khoan muc c6 the co thai gian dinh 10 'Ai sat khac 30 SfAi0 SHB Ngan hang TMCP Sal Gen — HA Ni Dan vj tinh: &Mu ding Khong bi firth htro'ng Qua han clink lag Mi suat Tai sin Tien mat, yang bac, di qu3'T Tien giri taiNHNN Tien giri tai va cho vay cac TCTD Ude (*) Ching khoan kinh doanh (*) Cac ding cu tai chinh phai sinh vi cac tai sin tai chinh khac Cho vay Ichach hang (*) Chimg khoin du tu (*) Clop v6n, dal' tu dai han (*) Tai sin c6 dinh va bat dOng sin dal.' tu Tai sin Co khac (*) Ting tai sin No phai tra Tit - Tir -6 (hang (hang Tit - 12 (hang Tie - nam 2,717,646 8,277,000 355,137 - Tong Tren nam 618,383 1,112,569 11,349,783 618,383 1,112,569 - 6,715 5,236,977 48,113 531,936 4,135,297 10,039,551 25,860,568 1,344,950 36,954,386 1,383,228 2,585,749 1,016,500 9,711,613 2,579,000 1,851,708 8,396,702 13,817 1,001,877 42,540 224,012 60,000 441,320 29,983,164 47,055,934 3,957,386 12,514,625 10,248,410 1,058,234 2,431,519 45,664,494 2,021,924 7,258,901 16,492,564 Tien giri dm va vay ti NHNN va cac TCTD khac Tien giri dm khach hang Cac cOng cu tai chinh phai sinh va cac khoan cOng ng tai chinh khac V& nhan tai tiv, ujr tilde Tau tu, cho vay ma TCTD chili oh ro Phat hanh gray ter c6 gio Cac khoan ng khac Toting nn• phai tra Mic chenh nhay cam viri Iii silk not bang A Den tilting 742,650 25,462,391 12,494,194 509,466 12,237,404 2,424,802 1,389 1,523 5,541 6,715 82,214,819 15,770,369 531,936 4,135,297 12,829,347 128,569,218 3,683,635 98,284,673 7,687 2,330,630 1,999,807 349,074 2,771,000 52,434,137 7,258,901 16,492,564 (22,450,973) 29,325,114 17,730,820 15,500,344 17,125,881 (11,542,958) (4,611,256) 2,426,325 7,822,086 6,929 1,051,304 493,409 12,357,206 1,999,807 116,818,730 11,750,488 (22,450,973) 17,730,820 (11,542,958) (4,611,256) 7,822,086 1,051,304 11,750,488 15 0.96 61 0.83 129,585 2,876,565 4,379,011 Cic cam ket ngoai bang cep tic d)ng ten mire d6 nhay cam vai lei suet dm cac tai sin va cOng ng (ring) MUT chenh nhay cam WA Iii suit nOi, ngoii bang Thii gian tic ding trung binh TS! re tic d6ng trung thii gian namtai Thay di thu nhap nam 2013 tit Iii ring nu tang lei suet 100diem (Wong cluing 1%/nam) Tang thay di thu nhip lily ke 7,258,901 16,492,564 (215,283) (215,283) 147,676 (67,607) 137 0.62 274 0.25 (72,104) (139,711) (151,208) (151,208) (11,497) (151,208) 31 SHB SCUd a», 1.1s, rlf.10:e t.utiom, Ngan hang TMCP Sai Gen - Ha NOi 43.2 Rui ro tien to Rai ro tien to la rai ro ma gia tri caa cac cong cu tai chinh bi thay d6i xuAt phat tir nhang thay d6i ve ty gia Ngan hang dugc lap va hoat dOng tai Viet Nam vai d6ng tien bac) cao la VND D6ng tien giao dich chinh caa Ngan hang cling la VND Cac khoan cho vay va img truck khach hang caa Ngan hang chti ye'u bang VND, mot phan bang USD va EUR Tuy nhien, mot s6 tai san khac caa Ngan hang lai bang cac d6ng tien khac ngoai VND, USD va EUR Ngan hang da dua mot he th6ng han mirc de quan 1S1 thai caa cac d6ng tien Trang thai d6ng tien dugc quan ly tren sa hang va chin ltrgc phOng ngira rai ro dugc Ngan hang sir dung a dam bao rang twig thai caa cac d6ng tien dugc tri han mire da thi'et Phan loci tai san va c6ng ng theo loci tien to da dugc quy gi sang VND vao 31 thang 12 nam 2013 nhu sau: 32 11011SHB Ngfin hang TMCP Sai GOn - Ha Noi Don vi EUR dwcfc quy i TM san Tien mat, yang bdc, dd qt4/ Tien gdi tdiNHNN Tien girl tai va cho vay cac TCTD khdc (*) Ching khan kinh doanh (*) C6ng co tai chinh phdi sinh va cac tai san tai chinh khdc (*) Cho vay khach hang (*) Ching khan dd.0 tu (*) GOp von, d'au tu dai hdn (*) Tai san co dinh va bdi dOng san (ILI tu cac tai san CO kHz (*) 'fl6ng tali san Nq phai tra va von chi' so* him Tien giri cOa va vay tir NI-INN va cac TCTD kHz Tien gui cOa khdch hang Cdc Ong co tai chinh phai sinh va cac khan no tai chinh khdc V6n tai tro, uSt that au tu, cho vay ma TCTD chiu rdi ro Phat hanh giay tO c6 gid Cac khan no Ichaz V6n va cac quy Ttong nq phai tra va chi' so' hen Trang thai lien not bang Trang thai tien to ngodi bang Trang thai fib) to niii, ngoai bang USD dia.& , quy doi 27,337 122,3% 160,129 711 1,386,375 109,479 58,648 10,751,164 1,044,450 14,542 1,612 735,502 319,473 14,092,872 332,555 (17,466) 315,090 4,383 2,325 6,708 843,067 10,274,168 (636,074) 7,344 2,478,195 136,322 26,439 13,129,461 963,411 (347,111) 616,301 trau thing Cc ngogi ci k II dwvc tic quy ti' i d 7,212 32,311 153,792 7,966 924 202,205 18,419 2,411 6,182 27,011 175,194 1,836 177,030 Tjng 194,678 711 1,541,082 109,479 10,963,604 1,044,450 22,508 738,038 14,614,550 843,067 10,625,142 (636,074) 7,344 2,478,195 121,267 32,621 13,471,562 1,142,988 (342,950) 800,039 33 SHB Solid parinrtrs tlexitAe solOions Ngfin hang TMCP Sai Gen — HA Ni 43.3 Rdi ro khodn Rui ro khoan la rui ro Ngan hang gAp kh6 khan viec thuc hien nhfing nglifa vu cho cac cong no tai chinh Rui ro khoan phat sinh Ngan hang c6 the khong du kha nang dux hien nghia vu tra no nhttng cong no den hand nh&ng th6i diem binh thu6ng hoc khO khan De giam thieu rui ro khoan, ngan hang phai huy deng tir nhieu nguen da clang khac , ngoai nguen On co ban cila ngan hang Deng th6i ngan hang can c6 chinh sach quan 15 tai san c6 tinh khoan linh hoot, theo doi clang tien tuorig lai va tinh khoan hang Ngan hang ding can danh gia dung lien dur kien va kha Wang san co cua tai san dam bao hien tai truOng hop can huy dOng them nguen von Th6i gian dao han cua cac tai san va cong no the hien th6i gian lai cua tai san va cong no tinh tir lAp bao cap tai chinh den town theo quy dinh hop deng hoc dieu khoan phat hanh Cac gia dinh va dieu kien sau duoc ap dung phan tich th6i gian den hp cua cac tai san va cong nq cua Ngan hang: ► Tien girl tai Ngan hang Nha nude Viet Nam duoc xep loci tien giri town, dO bao gom, tien giri dkr frit bat bu6c S6 du dm tien giri du trill bat bu6c phi thuc vao phan va kS/ han cua cac khoan tien giri khach hang cila Ngan hang; p Thad gian dao han cua chi:mg khoan dAu to doge tinh dua tren dao han cita tirng loci chirng khoan; ► Chung khoan kinh doanh dirge xep vao loci kST han den thang; ► Th6i gian den han cua cac khoan tien giri va cho vay cac TCTD va cac khoan cho vay khach hang dirge xac dinh dua vao den han ciia hop dung quy dinh Thai gian den han thuc to c6 the thay doi cac khe Li& cho vay dirge gia han Ngoai ra, cac khoan cho vay khach hang dirge the hien bang gia tri g6c khong bao g6m du ph6ng rui ro; ► Thad gian den han cua cac khoan dAu to gOp yen mua ce phAn doge coi la hail m6t nom cac khoan dau to khong co thei 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 dirge xac dinh dua vao tinh chat cua cac khoan hoAc th6i gian dao han tren hop Tong Tai khoan Vostro va tien giri toan dirge thgc hien giao dish theo yeu cau cua khach hang va dO dirge xep loci khong kST han Th6i, gian dao han doi vdi cac khoan vay va tien giri k5/ han dirge xac dinh dua tren den han theo hop &mg Trong thuc te, cac khoan co the dirge quay yang va dO tri th6i gian doi han th6i gian dao han ban dau; ► Th6i gian den han cua tai san ce dinh doge xac dinh dua vao th6i gian sir dung hitu ich lai cua tai san SHB Ngfin hang TMCP Sai GOn — HA Ni Qua kin Tren theing Din tluing TM san Tien mat, yang bac, da quy Tien giri tai NHNN Tin giri tai va cho vay cac TCTD khac (*) Chang khoan kinh doanh (*) Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac Cho vay khach hang (*) Ching khoan dau tu (*) Clop von, dau tu dai han (*) Tai san c6 dinh va bat dOng san dau tu Tai san CO khac (*) Ring di sin Nq phai tra Tien giri dm va vay tir NI-INN va cac TCTD khac Tin giri dm khach hang Cac Ong cu tai chinh phai sinh va cac khoan Kr tai chinh khac Von tai tru, uy thac dau tu, cho vay ma TCTD chiu rill ro PHI hanh giAy to c6 gia Cie khoan IN( khac Tiing nqphai tra MAT chenh khofin rang 4,345,393 2,021,924 6,367,317 6,367,317 - - 891,584 - 891,584 - - 891,584 Trong kw Din thing Tie -3 dicing "ir -12 listing Tfr -5 nom Tren nom Tjng 70,000 20,234,299 22,616,794 1,001,877 8,396,702 531,936 229,456 285,246 49,188 632,863 31,931,604 22,116,755 618,383 1,112,569 11,349,783 6,715 82,214,819 15,770,369 531,936 4,135,297 12,829,347 128,569,218 3,683,635 98,284,673 8,254,375 - - 618,383 1,112,569 2,670,272 6,715 4,730,677 1,393,063 3,617,589 9,402,567 23,551,835 9,001,243 1,383,228 246 445,273 19,084,364 2,760 277,532 24,625,759 2,431,519 45,664,494 7,687 2,330,630 1,999,807 52,434,137 (28,882,302) 742,650 25,462,391 43,811 2,771,000 29,019,851 (9,935,487) 1,389 2,424,802 21,019 289,008 22,408 32,628,524 2,713,810 (8,002,765) 29,217,794 22,094,347 - 355,137 - 20,394,830 3,595,500 - 509,466 24,731,598 131,884 7,255,576 493,409 12,357,206 1,999,807 116,818,730 11,750,488 35 SHB Sdid pannOIS, n1,Xjbie SOInti