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

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

SHB Bao cao tai chinh hryp nhat Quj, I nim 2014 Solid partners flexible soliitloris NGAN HANG THVONG MAI CO PHAN SAI CON - HA NQI 77 Tran Hung Dao - Quart Floan Kiem - Ha NOi Fax: 04.39410942 Tel: 04.39423388 MAu Q-Ola TD - BANG CAN DOI Kt TOAN Dan of tinh: VND Chi tau Ma chi Thuyet minh tieu SO cuOi ky SO clAu nim A TAI SAN I Tien met, ving bac, di quji 110 15 618,459,316,744 541,115,104,930 II Tien gvi tai NHNN 120 16 1,112,568,768,422 1,981,051,619,577 130 17 11,351,778,156,662 30,262,605,116,599 Tien, yang giri tai cac TCTD khic 131 8,286,592,156,662 17,626,577,116,599 Cho vay cac TCTD khic 132 3,065,186,000,000 12,636,028,000,000 Du phong raj ro cho vay cac TCTD khic 139 III Tien, yang gvi tai cac TCTD khic vi cho vay cac TCTD khic IV Ching khogn kinh doanh 140 76,619,691,352 29,014,924,973 Chimg khoan kinh doanh 141 94,186,091,971 51,886,593,600 Dtr ph6ng giant gia chimg khoan kinh doanh 149 (17,566,400,619) (22,871,668,627) V Cac cong cy tai chinh phai sinh vi cac tai sin tai chinh khic 150 VI Cho vay khich hang 18 160 Cho vay khach hang Dtr phong red ro cho vay khach hang VII ChUng khoan (tau tir 19 6,715,301,827 81,355,356,310,003 161 20 169 21 170 22 75,322,050,269,335 82,304,183,880,487 76,509,670,985,802 (948,827,570,484) (1,187,620,716,467) 15,762,873,936,778 18,655,008,569,730 Chung khoan dau to sari sang de ban 171 7,019,421,518,431 8,101,621,921,206 ChUng khoan daft tu gift den dao han 172 8,750,947,509,064 10,562,229,371,141 Du phong giant gia chimg khoan dau to VIII GO von, daft tar dal 11#n 179 210 (7,495,090,717) 23 320,301,923,558 DAu tu vao cong ty 211 V& g6p lien doanh 212 Dau tu vac) cong ty lien IA 213 Dau tu dai han khic 214 347,427,625,375 Du phOng giant gia dau tu dai hart 219 220 (58,923,701,817) (8,842,722,617) 361,503,923,558 IX Tai sin co dinh 31,798,000,000 400,427,625,375 (38,923,701,817) 4,141,154,657,145 Tai sin co dinh hftu hinh 221 389,085,318,852 405,949,393,220 a Nguyen gulf TSCD hiru hinh 222 728,246,052,352 723,576,078,761 b Hao mon TSCD hd-tt hinh 223 (339,160,733,500) (317,626,685,541) Tai sin co dinh thue tai chinh 224 a Nguyen gib TSCD 225 24 4,151,534,355,199 b Hao mon TSCD 226 -NJ san co dinh vo hinh 227 a Nguyen gib TSCD vo hinh 228 b Hao mon TSCD vo hinh 229 (128,781,927,573) (120,110,791,387) X Bat dOng sin dau to 240 17,209,876,701 17,248,101,360 a 241 17,401,000,000 17,401,000,000 Nguyen gia BDSDT b Hao mon BDSDT 3,752,069,338,293 3,745,584,961,979 3,880,851,265,866 25 3,865,695,753,366 (191,123,299) 242 (152,898,640) 13,268,084,188,998 12,304,671,360,246 251 2,445,654,823,995 2,110,623,234,760 252 5,980,681,276,758 5,659,817,459,732 Tai san thue TNDN hart lai 253 109,916,033 Tai san Co khic - Trong do: Loi the thuang mai Cac khoan du phong rui ro cho cac tai san Co n6i bang khic 254 255 259 5,097,352,169,123 300 128,031,122,128,190 XI Thi sin CO khic Cac khoan phai thu Cac khoan lira, phi phai thu TONG TAI SAN CO 250 26 (255,713,996,911) 4,789,211,613,217 (254,980,947,463) 143,625,803,345,507 MA chi Thuyet tieu minh Chi Hen B NO PHAI TRA VA VON CHU SO HMI I Cac khoan nq Chinh phi va NHNN II Tien gui vi vay cast cac TCTD khac Tien gin ctia cac TCTD khac Vay cac TCTD khac III Tien gui caa khfich hang IV Cie ding co tai chinh phai sinh va cac khan nq tai chinh khac V VOn tai trq, uy thac dttu fir, cho vay ma TCTD phai chit' rui ro VI Phat birth giAy ce gig VII Cac khan Nq khac Cac khoan liti, phi phai tra Thud TNDN hoar lai phai tra Cac khoan phai tra vi cong ng khac Du ph6ng rui ro khac T6ng Nq phai tra VIII V6n va cac quy V6n cua TCTD a Van diJu b Van delu tuXDCB c TIOng du- von co phOn d Co phiiu quc , e Co phiju uu den g Von Mac Quy cua TCTD Chenh Lech gia h6i dodi Chenh tech danh gia lai tai sin Lgi nhuan chtra phan ph6i VIII Lqi ich cua cO dong thieu NCA' ItatiG TONG NO PHAI TRA VA V6N CHU sd HUU SAI ;CI cAc CHI TIED NGOAI BANG • I Nghia vo no' tiem An Bao lArth vay v6n Cam ket nghiep vu L/C Bao lanh khac Lap bleu Nguyin Thay Trang 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 Ke Toan Trtrivng/ev,IV SO du nam 502,840,842,178 3,180,794,191,652 2,481,428,191,652 699,366,000,000 98,082,271,104,040 32 41 101,715,710,000 (5,259,571,600) 642,479,297,476 972,274,665,442 2,798,847,30 750,966,839,002 2,777,022,522 128,031,122,128,190 32 1,174,176,306,453 68,515,801,168 117,446,224,540,346 10,582,098,740,537 8,962,251,608,400 8,865,795,470,000 642,480,311,476 5,092,155,219 31 31 2,119,144,618,490 20,685,380,967,956 12,155,602,567,956 8,529,778,400,000 90,761,017,254,768 6,271,815,107 476,390,065,077 16,909,574,923,018 2,309,548,933,691 1,351,084,321,608 323,842,812 900,262,769,271 57,878,000,000 133,267,328,578,107 10,355,697,744,878 8,962,251,608,400 8,865,795,470,000 101,715,710,000 (5,259,571,600) 29 19 30 800 910 911 912 913 Ninh Thi Lan Phwang 27 28 SO 143,625,803,345,507 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 6,077,568,669,957 493,409,210,978 12,357,205,900,018 2,829,703,291,480 1,587,011,183,859 cry thong nam 2014 g Guam DOC fib SHB Quy I nam 2014 NGAN HANG TMCP SAI GON - HA NQI M8u so: Q-02a Bao coo tai chinh hqp nhit Solid partners, tenable soiutions 77 Tran Hung Dao - Quail Hoan Kidm - Ha Ndi Tel: 04.39423388 Fax: 04.39410942 TD - BAO CAO KET QUA HOAT BONG KINH DOANH - QUA' Dan vi tinh: VND Chi deli Thu nhap to lai va cac khoan thu nhap Wong to Chi phi lai va cac chi phi tucmg to lai Ma chi tieu I II 01 02 Thu nhip Ili thuan Thu nhap tit hoat Ong dich vu Chi phi hoat dang dich vu Lai/18 thuAn tir hoat ding dich vy 06 III Lai/18 thuAn tir hog ding kinh doanh ngoai h6i 07 IV Lai/16 than tir mua bin chumg khoan kinh doanh V Thuyet minh 33 34 QuY I Nam 2014 Luy ke tir du WW1 den cuOi QuY I Nam 2013 Nam 2014 Nam 2013 2,254,958,934,258 1,905,404,658,032 2,451,164,154,707 2,023,541,604,751 2,254,958,934,258 1,905,404,658,032 2,451,164,154,707 2,023,541,604,751 03 349,554,276,226 427,622,549,956 349,554,276,226 427,622,549,956 04 05 65,107,181,907 38,396,464,497 44,888,808,919 11,232,888,520 65,107,181,907 38,396,464,497 44,888,808,919 11,232,888,520 35 26,710,717,410 33,655,920,399 26,710,717,410 33,655,920,399 36 5,009,688,259 57,987,275,692 5,009,688,259 57,987,275,692 08 1,957,707,822 (3,398,881,222) 1,957,707,822 (3,398,881,222) LAYIO thian tir mua bin cluing khoin du fir 09 50,891,227,484 501,779,449 50,891,227,484 501,779,449 Thu nhap to hoat cldng khac Chi phi hoat ddng khac 10 11 9,727,564,687 1,381,685,302 17,665,418,712 2,335,429,132 9,727,564,687 1,381,685,302 17,665,418,712 2,335,429,132 VI Lai/16 than tir hoat ding khic 12 8,345,879,385 15,329,989,580 8,345,879,385 15,329,989,580 VII Thu nhjp tir g6p von, mua c6 phAn 13 37 65,408,000 301,597,200 65,408,000 301,597,200 VIII Chi phi hoat ding 14 38 381,775,620,989 455,595,844,657 381,775,620,989 455,595,844,657 IX Lqi nhuin thuAn tir hoat ding kinh doanh tru*c chi phi dg phong riii ro tin dyng 15 60,759,283,597 76,404,386,397 60,759,283,597 16 (215,933,787,275) (141,208,829,718) (215,933,787,275) (141,208,829,718) 'Ling Iii nhuin trir&c thud 17 276,693,070,872 217,613,216,115 276,693,070,872 217,613,216,115 Chi phi thud TNDN hidn harth tam tinh Chi phi thud TNDN hoan lai 18 19 60,104,062,187 54,544,790,824 60,104,062,187 54,544,790,824 XII Chi phi thud TNDN tam tinh 20 60,104,062,187 54,544,790,824 60,104,062,187 54,544,790,824 XIII Lqi nhuin sau thud 21 216,589,008,685 163,068,425,291 216,589,008,685 163,068,425,291 XIV Lqi ich ciia c6 thing thieu s6 22 XV Lai co' bin teen c6 phieu 23 X Chi phi dg phong rid ro tin dyng XI 000-1 • Lip bieu c thong niim 2014 Giam d6c NGAN HANG MAI CEPHAN O Nguyen Thay Trang Sit Coll HA 01 Ninh Thi Lan Phtro'ng t/r9a4iLs 1441 76,404,386,397 M SHB Bao cao tai chinh hop nhat Quy I nam 2014 Solid partners, flexible solutions NGAN HANG TMCP SAIGON - HA NO! 77 Trill Hung Dao - Quan Hoan Kim - Ha NOi Tel: 04.39423388 Fax: 04.39410942 TD - BAO CAO MAu Q-03a CHUYEN TIEN TE - PPTT - 1:M7 D VT: VND Chi tieu MA chi Thuyet tieu minh LOy ke tir ddu nam den cubi Quo I LUt CHUYEN TIEN TU' HOAT DQNG KINH DOANH Thu nhap 181 va cac khodn thu nhap ttrong tu nhan duoc 01 2,064,613,677,679 2,143,103,922,745 Chi phi tai va cac chi phi tucmg tu da tra 02 (1,674,384,895,243) (2,614,731,929,617) 03 Chenh loch so tien thuc thu/thuc chi to hoat dOng kinh doanh 04 chang khodn, yang bac, ngoai to Thu nhap khdc 05 Ti& thu cac khodn no da &roc xir ly xoa, ba dap bang ngu6n du 06 ph6ng rui ro Tien chi tra cho nhan vien va hoat dOng quan ly, c6ng vu (*) 07 Tien thug thu nhap thuc npp ky (*) 08 Ltru chuyin tien than ter hog dung kinh doanh trird'c nhumg 09 thay tai san va von Itru dung Nhang thay d8i ve tdi skit hog dOng 26,710,717,410 33,655,920,399 52,643,883,843 53,122,249,381 8,125,828,219 15,094,676,499 220,051,166 130,334,320 (352,338,420,978) (70,862,648,943) (428,452,215,280) (211,802,431) 54,728,193,153 (798,288,843,984) Thu nhap tit hoat Ong dich vu nhan &roc (Tang)/Giam cac khoan tien, yang giri va cho vay cac TCTD khdc 10 10 (Tang)/Giarn cac khoan ve kinh doanh chi:mg khodn 11 (Tang)/Giarn cac cOng cu tai chinh phai sinh va cac tai san tai 11 12 chinh khac 12 (Tang)/Giam cac khoan cho vay khdch hang 13 (Tang)/Giam ngu6n du ph6ng de bit dap ton that cac khoan (tin 14 13 dung, ch(mg khoan, dau to ddi han) 14 (Tang)/Giam khdc ve tai san hoat dOng 15 Nhang thay ddi ye cling ntl hoot d(Ing 15 Tang/(Giam) cac khoan nq Chinh phu va NHNN 16 16 Tang/(Giam) cac khoan tien gfri, tien vay cac TCTD 17 17 Tdng/(Giam) tien gui cda khach hang (bao gem ca KBNN) 18 Tang/(Giam) hanh giay ttr CO gia (ngoai trir giAy tO CO gid phat 18 19 hanh duqc tinh vao hoat Ong tai chinh) 19 Tang/(Giam) von tai trq, ro thdc dau tu, cho vay ma TCTD chju rdi Tang/(Giam) cac cOng cu tai chinh phdi sinh va cac khoan no tai chinh khdc 21 TAng/(Gign) khdc ve cong no hog d6ng 22 Chi tir cac qu'y ctia TCTD (*) Ltru chuyen tien thuAn to hoat dung kinh doanh 20 11,019,727,000,000 10,623,656,513,393 2,863,431,193,506 2,019,157,612,753 (6,715,301,827) (34,316,754,899) (5,782,239,830,351) 1,913,092,715,532 (12,273,064,334) (741,647,529,246) (1,163,756,966,164) (1,616,303,776,312) (17,504,586,776,304) 7,321,253,849,272 (10,501,479,846,992) 812,631,242,365 (4,552,369,023,000) (2,198,705,812,072) 20 17,019,145,901 38,153,593,980 21 (6,271,815,107) 22 23 24 263,396,099,733 192,588,348,831 (8,682,851,634,916) 902,731,802,743 (20,396,195,634) 9,500,022 (30,003,978,966) II Lilt CHUYEN TIEN TeHOAT DQNG DAU TU Mua sam tai san co djnh Ti6n thu tir ly, nhtrong ban TSCD Tien chi tit ly, nhucmg ban TSCD (*) Mua sam bat dOng san dau tu (*) Tien thu tit ban, 15, bat dOng san au tu Tien chi ban, ly bat dOng san dau tu (*) Tien chi au tu, gOp von vao cac don vi khac Ti& thu dau tu, g6p von vao cac don vi khdc 25 26 27 28 29 30 31 32 Tien thu co tire va 10 nhuan duqc chia to cac khoan au Ur, Op 33 von dal han Ltru chuyin tien than tir hoot Ong au tir 34 (17,401,000,000) 260,482 21,202,000,000 65,408,000 301,597,200 880,712,388 (47,103,121,284) MA chi Thuyet Chi tieu tieu minh Lay ke fir dau nam den cuoi Quy I Mm 2014 Mm 2013 III LUU CHUAN TIEN Tir HOAT HANG TAI CHINH Tang von dieu la 35 0 (267,676,750) (294,988,100) 41 (267,676,750) (294,988,100) IV Lim chuyin tin than ky 42 (8,682,238,599,278) V Tien vi cac khan twang throng tiEn tai theri diem dau ky 43 16,177,347,193,243 11,666,557,900,461 VI DiEu chinh Anh hirerng ctia thay doi ty gib 44 VII Titn vi cac khoan ttrung throng tien tai theri diem cuoi ky 45 7,495,108,593,965 12,521,891,593,820 thu tir Oat hanh giay tir c6 gia dai han c6 dti di6u kiln tinh 36 vao von tu cO va cac khoan von vay dai han khdc Tian chi than giay tar c6 gia dal han CO da di6u kirrn tinh vao 37 von to c6 va cac khoan von vay dai han khac Co tirc tra cho co dong,10 nhuan da chia (*) 38 Tien chi mua co phieu ngan quy (*) 39 Ti6'n thu dtruc ban c6 phieu ngan quy 40 Lim chuyin tiEn thuAn tir hint Tang tai chinh Lap bleu Nguyin Thay Trang Ke tom trtreeng/ s 4/ 855,333,693,359 Ha mat thcing nom 2014 Tang Guam dac Ninh Thj Lan Hwang eiViruyen ' 17tin cT4 THUYET MINH BAO CAO TAI CHINH HcIP NHAT Cho Quy I nam 2014 SHB Solid inIrtmor$, IiuxpJfe sOutio Ngan hang TMCP Sai Gen — HA Ni THUYET MINH BAO CAO TAI CHINH HQP NHAT QUY I NAM 2014 Thong tin vt ngan hang Giay pile') 'lout &Ong 0041-NH/GP 13 thang 11 nam 1993 Giay phdp hoat d'Ong Ngan hang Nha nuac Vidt Nam cap Thai han hoat dOng cua Ngan hang la 40 nam ke tir cap giAy phdp &Au tien I-10i &lug Quan tri Ong Do Quang Hidn Ong Nguyen Van Le Ong Trail Ngoc Linh Ong Pham H6ng Thai Ong Pham Ngoc Tuan a Dam Ngoc Bich ,, Ong Le Quang Thung Chu tich Uy vien Uy vien Uy vien Tai b6 nhidm thang nam 2012 Tai b6 nhidm thang nam 2012 Tai b6 nhidm thang nam 2012 B6 nhidm thang nam 2012 Uy vien 136 nhidm thang nam 2012 Uy vien Thanh vien dOc lAp B6 nhidm thang nam 2012 BO nhidm thang nam 2012 Ban ki'm soat Ong Pham H6a Binh Thanh vien Thanh vien Thanh vien Tai b6 nhi'dm 05 thang 05 narri'2012 B6 nhidm 05 thang 05 nam 2012 Ong Bui Thanh Tam Ban T'Ong Giam dOc Thanh vien Tai b6 nhidm 05 thang nam 2012 Ong Nguyen Van Ld Ong Dang Trung Diing Ong Le Dang Khoa Nguyen Huy Tai NO Thu Ha Ninh Thi Lan Phuang T6ng Giam dcic Ph6 T6ng Giam doe PhO T6ng Giam d6c PhO T6ng Giam d6c Pho T6ng Giam d6c PhO T6ng Giam d6c kidm kd toan twang Tai b6 nhidm 21 thang nam 2010 B6 nhidm 01 thang nam 2006 B6 nhidm 10 thang nam 2009 B6 nhidm 18 thang 02 nam 2013 B6 nhidm 15 thang nam 2011 B6 nhidm 08 thang 06 nam 2012 Dang T6 Loan PhO T6ng Giam B6 nhidm thang 10 nam 2012 Ong Nguyen Him Dire Ba Hoang Thi Minh Tru so chink Tai 1306 nhidm 05 thang 05 nam 2012 S6 77 - TrAn Hung Dao - Q.Hoan Kim - TP.Ha NOi - Vidt Nam Erac dint hoot &Ong cam to chirc tin dung Ngan hang Thuang mai Co phAn Sai Gan - Ha Ni (dm% day goi tat la "Ngan hang") la mot ngan hang thuang -mai c6 phAn Vidt Nam lAp tai nu& COng h6a Xa hOi Chu nghia Vidt Nam vai thai gian hoat dOng la 40 nam theo 0041-NH/GP 13 thang 11 nam 1993 caa Ngan hang 111 S 11B SOO Itoxible solutionv Ngan hang TMCP Shi Gen — HA NOi Nha ntrac Viet Nam Ngay 28/08/2012 Ngan hang TMCP Nha Ha NOi (Ten vi6t tat: HBB) chinh thirc sap nhSp vao Ngan hang TMCP Sai Gon — Ha NOi (Ten viet tat : SHB) theo QD 1559/QD — NHNN, vi vSy s6 lieu thuyet minh cho kS, la s6 lieu hop nhAt SHB, HBB cu, va cong ty (s6 lieu chua kiem toan), s6 lieu thuyet minh cho kST truac la so lieu dm SHB va AMC Win dieu le cila Ngan hang tai 31/03/2014 la 8,865,795,470,000 &Ong (Tam nghin tam tram sau lam 1-S/bay tram chin lam trieu bon tram bay mai nghin dOng) Hoi so chinh cua Ngan hang 41 tai S6 77 - Tear' Hung Dao - Q.Hoan Kim- Ha NOi - Viet Nam T4i 31/03/2014, Ngan hang c6 4.902 nhan vien (DAu nam 2014: 5.002 nhan vien) Tom tit cat chinh sach ke toan Chu yeu Chun mur va the coq ke than Ai) dung Ngan hang trinh bay cac bao cao tai chinh bang dOng Viet Nam (VND) theo Lust cac TO el-1'k Tin dung, Lug sira d6i va b6 sung mot s6 dieu Lug cac TO chirc Tin dung, cac chuan intrc ke toan Viet Nam va He thOng Ke toan cac to chirc tin dung Viet Nam 1(57 bao cao va don vi tien te KS, bao cao cita Ngan hang bat du tir 01/01/2014 va ket thfic vao 31/03/2014 Dan vi tien te sir dung ghi chep ke toan la dOng Viet Nam (VND) Nguyen tic ghi nh4n cac nghiep vu bang ngoai to va quy Theo he tilting ice toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc hach toan theo nguyen te Tai thai diem cuOi nam, tai san va cong ng co ngutm g6c ngoai to dugc quy d6i sang VND theo ty gia quy dinh vao lap bang can d6i ke toan Cac khoan thu nhSp va chi phi bang ngoai to cua Ngan hang dugc hach toan bang VND theo tS, gia vao Oat sinh thong qua giao dich mua ban ngoai te Chenh lech tj, gia danh gia 14i cac tai khoan kinh doanh ngoai te dugc h4ch toan vao bao cao Ket qua Hog dOng Kinh doanh va lgi nhuSn de 14i Chenh lech tS, gia phat sinh quy dOi cac tai san va Ong ng khac bang ngoai te sang VND dugc xir 13"/ vao doanh so cua cac khoan myc tuang Ung tren bang can deii ke toan vao lap bao cao tai chinh Chting khoan flan ttr gifr den dao han Chung khoan ng gar den dao han la cac chfrng khoan co kS, han c6 dinh va cac khoan toan c6 dinh hocc6 the xac dinh dirge va Ban Tting Giam d6c coy dinh va co kha nang gii den dao han Ngan hang dang ghi nhSn cac Chung khoan theo gia g6c cong tai dtr thu trir lai Cha phan b6 Gia tri phu trOi hoSc chiet khAu (neu co) ding dugc phan anh vao gia tri ghi so cua khoan dAu tu Lai dugc du thu hocphan b6 theo phtrang phap &rang thang ChUng khoan dugc giir den dao h4n se dugc xem xet ve kha nang giam gia Chirng khoan dugc 1Sp du phOng giam gia gia tri thi tnrOng nh6 han gia tri ghi s6 Du phOng giam gia dugc ghi nhan vao bao cao ket qua hog &Ong kinh doanh SHB Solid eel leers, Ilexible sok:hone Ngfin hang TMCP Sai Gan — HA NOi Chung khoin (fait to sin sang cue ban a Chirng khoan dau tu san sang ban la cac chung khoan dugc gift th6i gian khong An dinh trtrac, c6 the dugc ban de dap (mg nhu cAu khoan hoAc de (mg phO vai truing hop thay d6i lai suit, ti gia, hoac gia tri chting khoan Ngan hang dang ghi nhAn cac ch(rng khoan theo gia g6c cong lai du thu trir lai chi phan b6 Gia tri phu tri hoAc chit khau (n6u co) ding dugc phan anh vao gia tri ghi s6 cua khoan dau tu Lai dugc du thu hoAc phan b6 theo phuang phap &row thing Cac chung khoan dugc danh gia dinh kSi theo gia tri thi twang va dkr phOng giam gia tri se dugc lap gia trf thi twang nh6 han gia tri ghi s6 Du phOng giam gia dugc ghi nhAn vao bao cao ke't qua hog d6ng kinh doanh Ch'ing khoin kinh doanh Ch(rng khoan kinh doanh la chirng khoan ban dAu dugc mua va nam giix cho muc dich kinh doanh ngin hAn hoac n6u Ban T6ng Giam d6c quy6t dinh nhu vay Ngan hang dang ghi nhAn cac chirng khoan theo gia g6c vao giao dich Trong cac kS, tiep theo, cac chirng khoan tip tuc dugc ghi nhAn theo gia g6c Tuy nhien, gia tri thi truing cua cac chirrig khoan van dugc Ngan hang theo dOi danh gia ve nang giam gia gia tri thf twang thAp han gia g6c Ngoai trir truing hop khong the xac dinh gia tri thi truing mot each chic chin thi gia tri caa chung dugc tinh dui tren nguyen gia sau frir di ton thAt trac tinh (ne'u co) Lai hoAc 18 tir kinh doanh chirng khoan dugc ghi nhAn tren bao cao ke't qua hog dOng kinh doanh theo s6 thuan a Cac khoan cho vay Cac khoan cho vay ngan han co kS/ hAn duai nam; cac khoan cho vay va cho thud tai chinh trung hAn c6 kSi han tir nam an nam va cac khoan cho vay va cho thud tai chinh dai han c6 ky hAn tren nam ke tir giai ngan Viec phan loaf ng va lAp du ph6ng rai ro tin dung dugc thuc hien theo Quye't dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quy6t dinh s6 18/2007/QD-NHNN 25 thang nam 2007 dia Th6ng d6c Ngan hang Nha mac Viet Nam Cac khoan cho vay dugc phan nam nhom no can cu vao tinh hinh tra no va cac y6u t6 dinh tinh nhu sau: Nhom 1: Ng chi tieu chuein • Cac khoan ng han ma Ngan hang danh gia la co du Wang thu h6i day &I ca g6c va lai dfing thai hAn; • Cac khoan no qua hAn duai 10 va Ngan hang danh gia la c6 nang thu h6i day du g6c va lai bi qua Ilan va thu h6i day du go va lai clang thai han lAi; cc Nhom 2: Na can chit • Cac khoan no qua hAn tir 10 an 90 ngay; • Cac khoan no diet chinh kSi han tra no Fan dau; fill SHB partners, soNtion Ngfin hang TMCP Sai Gen — HA NOi • Cac khoan ng co cAu 1ai thei han tra no han theo th8i han dupc ca cau lai Nhom 3: Na du& tieu chutin • Cac khoan nq qua han tir 91 den 180 ngay; • Cac khoan ng ca eau lai thei han tra ng lan dau, tit cac khoan ng dieu chinh kSi han tra ng Ian dau phan loai vao nhOm 2; • Cac khoan ng dugc mien hoac giam lai khach hang khong du kha nang tra !Ai day dit theo hop d6ng tin dung; Nh6m 4: No nghi ng& • Cac khoan nq qua han tir 181 den 360 ngay; • Cac khoan ng ca call lai th8i han tra ng lan dau qua han dual 90 theo thai han tra ng dugc ca cdu lai lAn ddu; • Cac khoan ng ca eau lai thoi han tra ng Ian thir hai; Nhom 5: Na có kha Wing mat van • Cac khoan ng qua han tren 360 ngay; • Cac khoan ng co cAu lei thai han tra ng ran dau qua han tir 90 tra len theo thai han tra ng dugc ca cAu lai Ian dAu; • Cac khoan ng ca cAu lei thai han tra nq ran thir hai qua han theo thai han tra ng dugc co cAu lei Ian thir hai; • Cac khoan ng ca cAu lai thai han tra ng Ian thin ba tra len, ice ca chua bi qua hart hoac da qua han; • Cac khoan nq khoanh, ng eh& )(Cr 11r; Theo Quyet dinh s6 493/2005/QD-NHNN 22 thang nam 2005 va Quyet dinh s6 18/2007/QD-NHNN 25 thang nam 2007, d6i vai cac khoan nq qua han, to chile tin dung phan loai lai vao nhom ng c6 rui ro thdp horn Ngan hang danh gia la c6 dil kha nang thu h6i day dit ca g6c va lai; va khach hang c6 tai lieu, 116 sa chfrng minh cac nguyen nhan lam khoan nq qua han dugc xir ly, khAc phuc Ngan hang chit dOng tir quy6t dinh phan loai cac khoan ng vao cac nhom ng rui ro cao hon Wong ang vai mac dO rid ro xay mot cac trtrOng hop sau day: • Khi co nhting din Wen bat lgi tir tac dOng tieu circ den m8i twang kinh doanh va linh vuc kinh doanh; • Cac chi tieu tai chinh cite khach hang hoac kha nang tra ng cda khach hang bi suy giam; • Khach hang khong cung cap cho Ngan hang cac thong tin tai chinh kip thei, day du va chinh xac de Ngan hang danh gia kha nang tra ng cue khach hang Dv pining rui ro tin dung: Viec tinh du phong cu the dugc can cu tren cac tS, re ap dung cho tirng nhOm ng nhix sau: SHB Ngfin hang TMCP Sai Gott — HA N'Oi 31 VOn va cac quF ciia to chuc tin dung Don vi tinh: Trieu &mg S6 du dOu ky LO ich Quy Dv Quy Dv tit 1,9i nhu'an a co phang tai 1)6 sung von sau thue/ Lo cua " diet' k lay lie n A chinh thieu so Chenh Quy Disu Thang dtr A Co phieu tech ts, gia ttr phat vent c6 quy &Fen h6i doai Oran Won 01)Ni:on dieu le 8,865,795 101,716 13 (5,260) Tang ky - 183,603 750,966 2,777 5,092 221,309 Lqi nhuan tang ky Lgi nhulan cong ty chuyen ve _ - 221,309 - Sir dung ky 5,092 _ Gram ky 10,358,474 226,401 221,309 5,092 Tang von ky 458,864 gong - _ _ NO thud CPC chuydn LN v'e' Vnam - Mua c6 phidu quy Chia c6 Mt ky truOc - - - - - Cac khoan giam khac SO du cuOi quf - 8,865,795 101,716 (5,260) - 5,092 13 458,864 - 183,603 972,275 2,799 10,584,897 24 S I-1B Ngan hang TMCP Sal Gen - Ha Ni)i 32 Thu nhAp lai va cfic khofin thu nhAp twang tkr Qu5T 1.2014 Qu5/ 1.2013 VND VND 2,186,225,121,130 2,326,536,035,817 Thu raj tin giri 201,279,643,057 308,847,703,994 Thu lai tinay 1,688,916,082,301 1,590,848,600,490 296,029,395,772 426,839,731,333 68,733,813,128 124,628,118,890 2,254,958,934,258 2,451,164,154,707 Thu nhijp Mi lib, geri Thu lai tir kinh doanh, dAu to chirng khoan Ng Thu khdc tir haat dOng tin dyng 33 Chi phi lai vfi cfic khoin chi phi twang tir Qu5 1.2014 , VND Tra lai tinay Tra lai phat hanh giAy to co gia VND 1,628,424,095,470) (1,895,065,357,098) (36,387,749,142) (79,636,522,837) (238,361,384,688) (41,016,020,965) (2,231,428,732) (7,823,703,851) (1,905,404,658,032) Tra lai tin Qu5 1.2013 , (2,023,541,604,751) Qu5T 1.2014 VND 65,107,181,907 23,847,161,471 27,127,285,213 1,906,368,610 590,674,009 11,635,692,604 (38,396,464,497) (5,008,347,229) (2,619,222,175) (30,768,895,093) 26,710,717,410 Qu5 1.2013 , VND 44,888,808,919 16,328,132,590 19,707,779,382 1,342,974,704 244,183,947 7,265,738,296 (11,232,888,520) (3,288,357,317) (2,168,837,618) (5,775,693,585) 33,655,920,399 Tra tai tinhue tai chinh Chi phi hog Ong tin dung khac 34 Lai/18 than tir ho3t dAng ditch vu Thu phi dich vu - Hog dOng town - Hog dOng bao lanh - Hog dOng ngan quy - Dich vu dui 15/ - Thu phi dich vu khac Chi phi dich IT lien quan - Hog dOng town - Hog dOng ngan quy - Chi phi dich vu khac Lai/18 thuAn tir hoat dAng dich vu 25 SHB Ngfin hang TMCP Sai Gen — HA NQi 35 Lai/18 tir chang khoan kinh doanh: QuST 1.2014 QuS 1.2013 , VND VND Thu nh4p tix mua ban chimg khoan kinh doanh 5,444,831,718 133,983,700 Chi phi y6' mua ban chirng khoan kinh (3,487,123,896) (16,484,982,319) 12,952,117,397 Dtr pilot-1g giam gia chirng khoan kinh doanh Lai/18 thuan tir mua ban chitin khofin kinh doanh 1,957,707,822 (3,398,881,222) QuSi 1.2014 Qu3"/ 1.2013 VND VND 51,444,359,523 119,614,885 (553,132,039) (662,812,336) 36 Lai/18 tir chumg khoan dau tin Thu nhap tir mua ban chimg khoan dAu ttr Chi phi v6' mua ban chimg khoan dAu tu Chi phi/ hoan nh4p du phang giam gia chimg khoan ciAn tu Lai/14 thuan tir mua ban chfrng khofin dau ttr 1,044,976,900 50,891,227,484 501,779,449 37 Lai/18 thuan tir hoat Ong kinh doanh ngo#i hot Q41.2014 VND QuS 1.2013 , VND Thu nhtip ar how' dOng kinh doanh ngoai Ifni 43,238,587,879 65,142,018,363 - Thu tir kinh doanh ngoai t' giao 18,518,761,749 34,698,251,632 145,124,514 48,285,617 24,574,701,616 30,395,481,114 Chi phi hogt ding kinh doanh ngogi Ifni (38,228,899,620) (7,154,742,671) - Chi y6s kinh doanh ngoai to giao (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 tir kinh doanh yang - Thu tir cac cong cu tai chinh phai sinh tin -t' - Chi y6' kinh doanh yang - Chi y6s cac cong et' tai chinh phai sinh tin to Lai/18 than tir hoat ding kinh doanh ngoai 26 IRA SHB Nem hang TMCP Sai Gan - HA Ni)i 38 Thu nh4p tir gap van, mua ca phAn QuSi 1.2014 QuSi 1.2013 VND VND 65,408,000 301,597,200 65,408,000 301,597,200 Co tiec nhcin cluoc kj, tie Op von, mua co phan - Tir chung khoan V6n kinh doanh - Tit chirng khoan V6n au to - Tir gop von, dau to dai han Loi nhu4n nhO.n duvc tir cong ty 39 Chi phi hoat Ong QuS, 1.2014 QuST 1.2013 VND VND (4,334,605,014) (6,834,070,110) (223,741,219,174) (227,160,218,130) Chi v6 tai san (77,981,090,409) (81,021,938,322) , Chi cho hoat dOng quan 1S cong vu (58,992,932,062) (124,486,767,008) Chi n6p phi bao hi6m, bao dam tin gai cua khach hang (16,697,648,225) (16,044,075,568) Chi phi du phong (kh6ng tinh chi phi du phong rUi ro tin dung n6i va ngoai bang; du phong giam gia chirng khodn) (28,126,105) (48,775,519) Chi n6p thu6 va cac khoan phi, 16 phi Chi phi cho nhan vien Chi phi hoat dOng khac (381,775,620,989) (455,595,844,657) 27 II SHB Ngfin hang TMCP Shi Con — HA Nh'i 40 Tien va cac khoan twang throng den VND 31/12/2013 VND Tien mat va cac khoan ttrang duong tien tai 618,459,316,744 541,115,104,930 Tien girl tai Ngan hang Nha nu& Tien giri toan tai cac TCTD khac Tien giri va cho vay cac TCTD khac co kSt han killing qua thang Chung khoan có tiled han thu 116i hoc dao han khong qua 03 thang ke tir mua 1,350,961,076,014 1,346,688,201,207 1,981,051,619,577 1,474,380,468,736 4,179,000,000,000 12,180,800,000,000 31/03/2014 7,495,108,593,965 16,177,347,193,243 41 Loai hinh va gia tri tai san the chAp cfia khach hang Gia tri tai thoti diem lap No Gia tri so sad 31/03/2014 31/12/2013 31/03/2014 31/12/2013 Bat d'Ong san 64,565,659,574,313 59,453,048,063,087 64,565,659,574,313 59,453,048,063,087 DOng san 29,113,041,759,180 27,882,383,624,246 29,113,041,759,180 27,882,383,624,246 Chimg tir c6 gia 18,625,881,709,643 20,607,278,738,124 18,625,881,709,643 20,607,278,738,124 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 Tai san khac 42 Nghia vu no* tiem An va cac cam ket dtra Trong qua trinh hoat dcmg kinh doanh, Ngan hang thuc hi'en cac ding cu tai chinh lien quan den cac khoan myc ngoai bang can doi ke toan Cac cong cu tai chinh cho y6u bao g6m cac cam ket bao lanh va thu tin dung Cac cong cu cling tao nhung rui ro tin dung cho Ngan hang ngoai cac rui ro tin dung da dugc ghi nhAn not bang Rui ro tin dung cua 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 kh6ng thuc hi'en cac dieu khoan cfla hop d6ng Bao lanh tai chinh la cac cam ket co dieu kin ma Ngan hang cap cho khach hang de giao dich vbi mot ben thir ba cac hoat d6ng ve bao Faith vay vein, bao lanh toan, bao lanh thuc hi'en hop d6ng va bao lanh dkr thou Rui ro tin dung lien quan den vi'ec cap bao lanh ve ca ban gi6ng rui ro cho vay khach hang Giao dich thu tin dung throng mai tra la loai giao dich dO Ngan hang cung cap tai chinh cho khach hang cua minh, thong thuang la ngoai mua/nha nhAp khau hang hod va ben thy la ngtrOi ban/nha xuat khAu Rui ro tin dung thu tin dung tra thuOng thap hang hoa nhAp khau dugc dung the chap cho loai giao dich a 28 101 SHB pArtrvery., P.o.1umr 'a Ngfin hang TMCP Ski Gan — HA Ni Giao dich thu tin dung tra chain se phat sinh rui ro hop d6ng da duot thuc hien ma khach hang kh6ng toan cho ben thu huerng Cac thu tin dung tra cham khong throe khach hang toan duoc Ngan hang ghi nhan la khoan cho vay bat buOc va cong no Wang frng the hien nghia vu tai chinh ctia Ngan hang phai toan cho ben thu va thuc hien nghia vu ctia Ngan hang viec bao lanh cho khach hang a dam bao cho cac cong cu tai chinh c6 lien Ngan hang thtreIng yeu cAu khach hang ky quy quan den tin dung can thiet Gia tri ky quy dao dOng tir 0% den 100% gia tri cam ket &roc cap, thuc vao mirc TO tin cay cua khach hang Ngan hang danh gia Chi tiet cac khoan cong no tiem an va cam ket ngoai bang vao 31 thang 03 nam 2014 nhu sau: Bao lanh tai chinh Cam ket bao lanh khac Thu tin dung tra cham Thu tin dung tra 31/03/2014 VND 4,229,737,336,783 3,616,559,827,858 31/12/2013 VND 3,504,231,638,610 3,059,613,031,347 1,983,064,855,436 512,773,107,418 1,377,457,030,573 10,342,135,127,495 8,338,670,362,999 397,368,662,469 43 Giao dich voi cac ben lien quan Giao dich vOi cac ben lien quan la cac giao dich dtroc thuc hien vOi cac ben co lien quan voi Ngan hang Cac ben &roc coi la lien quan neu mot ben co kha nang kiem soat hoac co anh huOng dang ke dOi vai ben viec guy& dinh doi vOi cac chinh sach tai chinh va hoat dOng MOt ben &roc coi la ben co lien quan voi Ngan hang neu: (a) Truc tier) hoac gian tiep qua mot hay nhieu ben trung gian, ben nay: ► kiem soat hoac bi kiem soat hoac chiu su kiem soat chung boi Ngan hang (bao gom cac cong ty me, cong ty con); ► co von g6p vao Ngan hang va dO co anh htrong clang ke toi Ngan hang; quyen d6ng kiem soat Ngan hang; (b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la mot ben lien doanh, lien ket; (c) Ben lien quan co vien la nhan su chinh Ban TOng Giam dOc cua Ngan hang hoac cong ty me caa Ngan hang; (d) Ben lien quan la vien mat thiet gia dinh dia bat ky ca nhan nao da neu diem (a) hoac (c); (e) Ben lien quan la mot to chirc true tiep hoac gian tiep chiu su kiem soat, dOng kiem soat hoac chiu anh huang dang ke, hoac co quyen bieu quy6t bai bat ky ca nhan nao dtroc de cap den diem (c) hoac (d) 29 111 SHB Ngfin hang TMCP Ski Gen — HA NOi Tam tat mot s6 giao dich Ian voi cac ben lien quan QuSi I nam 2014 nhu sau: Cac giao dich Thu tir dich vu fly thac dAu tu Thu c6 titc tir cong ty lien quan Thu lai cho vay diing 134,747,992,104 TOm tat cac khoan phai thu phai tra cac ben lien quan tai thai diem 31 thang 03 nam 2014 nhu sau: Phdi trd Phdi thu clang ding Cdc giao dich 2,830,674,095,189 Cho vay Ky qu51 kinh doanh chirng khoan Uy thac dAu to 723,228,011,147 Tien giri khong kST han 1,385,950,000,000 Tien giri co kji han 241,380,000,000 Dau to vao cac ben lien quan 1,360,227,691,775 Cac khoan dAu ttr trai phi'eu 793,280,485,950 Lai phai thu tir cho vay, UTDT, &au tu trai phieu 1,789,001,630,000 Von gip cua cac ben lien quan 43,446,926,579 Phai tra lai tin giri a 44 Chinh sach quail 15, rui ro lien quan den cac cong cu tai chinh Muc tieu cda Ngan hang la t6i da hoa gia tri du to cua c6 citing, gift yang tic 4:10 tang truang lai nhuan va tinh hinh tai chinh lanh manh Do vay, viec sir dung cac cong cu tai chinh, bao g6m nh4n tin giri cua khach hang va du ttr vao cac tai san tai chinh CO chAt luang cao da tra hog ding mang tinh then chit giup Ngan hang dat duct mire chenh Lech lai suAt can thiet Xet tir khia canh quan 1S rui ro, ditu doi hOi Ngan hang k& hop mot each can d6i gift cac cam k& , ngoai bang (nhu bao la'nh va thu tin dung) vai cac khoan cho vay (bang dong nOi to ding nhu ngoai te) d6i vai cac ca nhan va t6 chirc thuOc cac mire dO tin cay khac Ben canh da, Ngan hang ciing dAu tu mot phAn von luu ding vao cac chirng khoan dAu tu hay cho cac ngan hang khac vay Nhung rui ro lien quan den trao d6i ngoai to va thay d6i lai suAt duot quan ly thong qua ap dung hp mac trang thai nham han che su tap trung qua mix ding thai tham gia vao cac hog dOng co tac dung can bang Ian de giam thieu raj ro Thong qua viec nam gift nhi'eu tai san la cac cong cu tai chinh co chAt luong cao, ca eau bang can d6i ke toan hop nhAt cua Ngan hang co du kha Wang phOng ngira rui ro yeu qua trinh hog dOng kinh doanh va dam bao kha nang khoan Them vao dO, Ngan hang cling tham gia vao nhieu giao dich phong ngira rid ro lien quan den cac cong cu tai chinh nhu cac cam ke't hoan de)i ngoai to cho muc dich quan ly riii ro lai suAt Trong qua trinh quan 15/ rui ro tin dung, Ngan hang da sir dung co hi'eu qua CAm nang Tin dung 30 SHB Ngfin hang TMCP Sai Gen — HA NOi ghi chi tiet cac chinh sach va thu tuc cho vay cling nhu cac huang clan thgc hien a chuan h6a cac hoat Ong tin dung dm Ngan hang Rui ro khoan dtrgc han the thong qua viec nam giir inOt so luong lon tien mat va cac khoan Wang duang tien dual dang tai khoan Nostro, cac khoan tien giri co ky han tai Ngan hang Nha nude va cac to chirc tin dung khac va cac giay co gia Cac tY le an toan co tinh an y6u to rui ro cling &pc sir dung a quan ly riti ro khoan Ngan hang thuang tien hanh danh gia chenh lech lai suat, so sanh voi cac thi twang ntrac va qutic to de co nhang dieu chinh kip thai Them vao d6, viec ap dung cac quy trinh quan ly rui ro not 1)0 cling tit( nen hieu qua hon nhar viec trien khai He thOng Quan ly V6n Tap trung va He thOng Thanh toan Tap trung, theo dO toan bo cac giao dich von va toan cda Ngan hang au HOi so chinh flux hien Viec cho phep Ngan hang giam sat hieu qua hon cac bin di v6' von va giam cac sal sot co the xay cling nhu nhirrig thu tuc phirc tap khong can thiet 45 Rui ro tin dung Rui ro tin dung IA kha nang xay ton thAt hoat d'Ong ngan hang ciia to chile tin dung khach hang kh6ng thuc hien hoac kh6ng c6 kha nang thuc hien nghia vu cua minh theo cam ket Ngan hang kiern soat va quan ly rui ro tin dung bang each thiet lap han mire toan tuong img vai mac rui ro ma ngan hang c6 the chap nhan dugc doi vai moi khach hang va doi voi moi lTnh vuc dia ly, nganh nghe Ngan hang TA thiet lap quy trinh soar xet chat lugng tin dung cho phdp dkr bao sam nhixng thay doi v6' tinh hinh tai chinh, kha nang tra ng cua cac ben d6i tac dua tren cac yeti to dinh tinh, dinh lugng Han mire tin dung di voi moi khach hang duce thiet lap thong qua viec sir dung he thOng ?cep hang tin dung, dO moi khach hang disc ?cep loaf b mot mire dO rui ro Mire dC) rui ro co the dugc sira dOi, cap nhat thuang xuyen 46 Rui ro thi truirng 46.1 Rui ro lai sad Thai han dinh lai lai suat thuc to la thai han lai tinh tir thai diem lap bao cao tai chinh cho tai ky dinh lai lai sat gAn nhat cua cac khoan muc tai san va nguOn Cac gia dinh va dieu kien sau duc ap dung phan tich thai han dinh lai lai suat thuc t6 cua cac tai san va cong no dm Ngan hang: ► Tien mat, yang bac a quy; g6p von au tu dai han va cac tai san co khac (bao gom tai san co dinh, bat d'Ong san dau to va tai san c6 khac, trir Ay thac au tu) &roc xep loaf khoan inuc khong bi anh huang dinh lai lai suat; 31 ilk SHB Ngfin hang TMCP Sal Gen — HA NOi ► Tien gfri tai Ngan hang Nha ntrac Viet Nam dugc xep loai tien giri toan do kS, han dinh lai lai suAt thuc to dugc xep loai den mot thang; ► Thai hp dinh lai lai suAt thuc to cua chirng khoan dau to va chi:mg khoan kinh doanh dugc tinh dua tren thai gian dao han thuc to tai thai diem lap bao cao tai chinh caa tirng loai chUng khoan; s Thai han dinh lai lai suAt thuc t6 cda cac khoan tien giri va cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan nq chinh pha va Ngan hang Nha nu& Viet Nam; cac khoan tien giri va vay cac T8 chirc tin dung va khoan muc tien gin ctia khach hang dugc xac dinh nhu sau: Cac khoan muc co lai sat co dinh su6t thai gian cua hop d8ng: Thai han dinh lai lai suAt thuc to dua ten thai gian dao han thuc to tinh tir thai diem lap bao cao tai chinh Cac khoan muc co lai suAt tha ntii: Thai han dinh lai lai suAt thuc to cua cac hop dif5ng cho vay co thai gian dao han lai dtrai thang dugc xac dinh dua teen thai gian dao han lai; ong cac hop dr co thai gian dao han lai tren thang dugc xep vao loai tir thang den thang 1(5/ dinh lai lai suAt caa Ngan hang t8i da la thang mot lAn ► Thai hp dinh lai lai suAt thuc to cua khoan muc ngdon von tai trg uSi thac dAu ttr, cho vay ma t8 chirc tin dung chiu rui ro dugc tinh dua tren thai gian dao han lai ctla tang hop dtmg; ► Thai han dinh lai lai suAt cua cac khoan no khac &rot xep vao khoan muc khOng bi anh htrang dinh lai lai suAt hoac kj, han tit thang den thang Trong thuc te, cac khoan muc c6 the co thai gian dinh lai lai suAt khac 32 SHB Solid OmInDrs tiwsib,e 00101.ns Ngfin hang TMCP Sai Gan — Ha Ni)i DOW vi tinh: Ming bi iinh Mang dinh 4141 suit Qud hgn Din 'king Tit 1- tilting Tie - thdng Tfr - 12 thdng Tie 1- 'tam trifu ajng Ting Tren nit?: Tai san mat, yang bac, da quy 56n girl tai NHNN Ti6n 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 (*) Chting khoan du tu (*) Got) von, du tu dai hp (*) Tai san co dinh va bAt dOng san du tu Tai san CO khac (*) Ting tai san Nu' phai tri Tien girl dm va vay to NHNN va cac TCTD khac Tien girl dm khach hang Cac cong cu tai chinh phai sinh va cac khoan ding ng tai chinh khac 2,021,924 618,459 1,112,569 94,186 6,715 48,113 379,226 4,158,365 10,734,002 60,000 441,320 - 224,012 - 42,540 7,261,101 17,151,635 30,225,195 46,908,297 3,957,386 12,509,391 10,248,410 1,058,234 - - 2,431,519 45,462,092 742,650 25,462,391 12,494,194 509,466 12,237,404 2,424,802 1,389 - 5,239,177 - 8,277,000 355,137 - - - 26,100,604 1,344,950 36,806,750 1,383,228 2,585,749 1,016,500 9,706,379 2,579,000 1,851,708 8,396,702 13,817 1,001,877 - - 7,261,101 2,829,703 14,321,932 50,231,928 (20,006,734) 29,325,114 17,583,183 15,500,344 (11,542,958) 17,125,881 (4,616,490) 2,426,325 7,822,086 6,929 1,051,304 493,409 12,357,206 2,829,703 117,446,225 11,873,424 7,261,101 14,321,932 (20,006,734) 17,583,183 (11,542,958) (4,616,490) 7,822,086 1,051,304 11,873,424 7,687 2,330,630 V6n nhan tai trg, uy tilde du tu, cho vay ma TCTD chiu rOi ro Phat hanh giAy to co gia Cac khoan ng khac Tong ng OM tra Mtic chenh nhay cam vii lai suet nOi bang 2,719,641 618,459 1,112,569 11,351,778 94,186 6,715 82,304,184 15,770,369 379,226 4,158,365 13,523,798 129,319,649 3,683,635 98,082,271 349,074 2,771,000 129,585 2,876,565 4,379,011 1,523 - 5,541 - 2,829,703 Cac cam k6t ngoai bang co tic dOng tai mac d6 nhay cam vgi lai suit dm cac tai san va ding ng (rang) Mac chink nhay cam vii Iii suit nii, ngoai bang 15 61 0.96 0.83 137 0.62 274 Th6i gian tic d6ng trung binh Ty 16 tic do, ng thOi gian I nam tai Thay di thu nhap ram 2013 tir FA; rung net' tang lai suit 100diem (tucmg doing 1%/nam) (191,845) 146,446 (72,104) (11,510) Ting thay iii thu nhip ley ki (191,845) (45,399) (117,503) (129,013) 0.25 (129,013) (129,013) 33 111 SHB crate ,larinerS, Dexinirs sotolins Ngfin hang TMCP Sai Gan — HA N(ii 46.2 Rai ro tidn to Rui ro tin to la rui ro ma gia tri cua cac cong cu tai chinh bi thay d6i xudt phat tir nhang thay doi ve tS/ gia Ngan hang duac ldp va hoat &Ong tai Viet Nam vai d6ng tin bao cao la VND D6ng tin giao dich el-1111h cua Ngan hang cling la VND Cac khoan cho vay va irng truac khach hang cua Ngan hang chii y6u bang VND, mOt phdn bang USD va EUR Tuy nhien, mOt s6 tai san khac caa Ngan hang lai bang cac d6ng tin khac ngoai VND, USD va EUR Ngan hang dd dua mOt he th6ng han mire de quan 11/ trang thai cua cac d6ng ti6n Trang thai dong tin duac quan 1ST tren ca sa hang va chin lugc phOng ngira rid ro dugc Ngan hang sir dung d6 dam bao rang trang thai cua cac d6ng tin &age tri han mirc da thi6t lap 34 SHB SOO s :arinem, s Ngan hang TMCP Sal Gen - HA NOi Phan loai tai san va cong ng theo loai tien to da dugc quy dOi sang VND vao 31 thang 12 nam 2013 nhu sau: Don vi tinh: tri u don EUR dwiYc quy d'O'i TM sari 27,337 Tien mat, yang bac, (IA quy Tien giri tai NHNN 122,396 Tien gui tai va cho vay cac TCTD khac (*) Chang khoan kinh doanh (*) 109,479 Cong co tai chinh phai sinh va the tai san tai chinh 58,648 Cho vay khach hang (*) Ching khoan dau tu (*) Gap win, dau tu dai han (*) Tai san co dinh va bat dOng san dau to 1,612 Cac tai san CO khac (*) 319,473 Tong tai salt Noy phai tra va von chit sir him Tien girl dm va vay ter NHNN va cac TCTD khac 332,555 Tien gui da khach hang Cac cong cu tai chinh phai sinh va cac khoan ng tai chinh khac VOn tai trg, uy thac dau tu, cho vay ma TCTD chiu rei ro Phat hanh giay to cO gia (17,466) Cac khoan no khac Von va cac quy 315,090 Tong ng phai tra va von chii sir hum 4,383 Trang thai tien to nOi bang_ 2,325 Trang thai tien to ngoai bang 6,708 Tr4ng thai tien to not, ngo4i bang USD dw9c quy diii 160,129 711 1,386,375 Cac ngogi to khac dwor guy dill 7,212 32,311 10,751,164 1,044,450 153,792 14,542 735,502 14,092,872 7,966 924 202,205 843,067 10,274,168 (636,074) 7,344 2,478,195 136,322 26,439 13,129,461 963,411 (347,111) 616,301 18,419 2,411 6,182 27,011 175,194 1,836 177,030 Ping 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 35 I41 SHB ortners, fexible $oiotiervi Ngfin hang TMCP Shi Gen — HA NOi 46.3 Rtii ro khotin Rui ro khoan la rui ro Ngan hang Op khan viec thuc hien nhilng nghia vu cho cac cong no tai chinh Rui ro khoan phat sinh Ngan hang c6 the kh6ng du kha nang thuc hien nghia vu tra no nhang cong nq den han o nhang thai diem binh thuong hoc khan De giam thieu rui ro khoan, ngan hang phai huy d6ng tir nhieu nguon da Bang khac ngoai ngu6n von co ban dia ngan hang Ding tiled ngan hang can c6 chinh sach quan 15/ tai san c6 tinh khoan linh hoat, theo dOi clang tien tuang lai va tinh khoan hang Ngan hang ding can danh gia clang lien du kien va khd nang san co cua tai san dam bdo hien tai truing hgp can huy d6ng them nguon von Thai gian ciao han cua cac tai san va cong no the hien thai gian lai cua tai san va cong ng tinh tir lap bac, cao tai chinh den toan theo quy dinh hop clang hoc dieu khoan phat hanh Cac gia dinh va dieu kien sau dugc ap dung phan tich thin gian den han cua cac tai san va cong nq cua Ngan hang: ► Tien giri tai Ngan hang Nha nuac Viet Nam dugc ?cep loai tien giri toan, dO thuc vao tit bat buOc bao Om, tien giri du trir bat bu6c S6 du caa tien giri han cua cac khoan tien gin khach hang ctia Ngan hang; phan va kS, • Thai gian dao han ciia ching khoan dau to dugc tinh dua tren dao han cua tirng loai ching khoan; ► Ching khoan kinh doanh dugc xep vao loai kS, han den thang; ► Thai gian den hp cua cac khoan tien giri va cho vay cac TCTD va cac khoan cho vay khach hang dugc xac dinh dua vao den han cua hop (long quy dinh Thai gian den han thuc to CO the thay doi cac khe vac cho vay dugc gia han Ngoai ra, cac khoan cho vay khach hang dugc the hien bang gia tri g6c kh6ng bao g6m du phOng rui ro; ► Thin gian den han cua cac khoan dau to gip von mua c6 phAn dugc coi Id han mot nam cac khoan dau to khong co thin gian dao han xac dinh; • Cac khoan tien giri, tien vay cua cac t6 chic tin dung va cac khoan tien giri cua khach hang dugc xac dinh (Iva vao tinh chat dm cac khoan hoc thai gian ciao hp teen hgp (long Tai khoan Vostro va tien giri toan dugc thuc hien giao dich theo yeu cau cua khach hang va dO dugc xep loai khong kS1 han Thai, gian dao han doi van cac khoan vay va tien giri kj, han dupe xac dinh tren den han theo hop (tong Trong thuc te, cac khoan co the dugc quay vOng va dO tri than gian dai han than gian dao han ban dau; gian den han cua tai san c6 dinh dugc xac dinh dua vao than gian sir dung hall ich lai cua tai san 36 I1 SHB 5001par,,e, 50, one Ngin hang TMCP Sai Gen — Ha N(ii Qua km Tren thong Din timing Tai sin TVen mat, yang bac, cid qu)i Ti& girl tai NHNN Ti& giri tai va cho vay cac TCTD khac (*) Chting khoan kinh doanh (*) Cac ding ca tai chinh phai sinh va cac tai san tai chinh Cho vay khach hang (*) Chirng khoan du tu (*) Gop van, dau tu dai han (*) Tai san co Binh va bat dOng san dau tu Tai san Co khac (*) Tong tai san Ncf phii tra Ti6n giri cua va vay tir NHNN va cac TCTD khac Ti6n giri dm khach hang Cac cong cu tai chinh phai sinh va cac khoan nq tai chInhl Win tai trg, LIS/ tilde dau tu, cho vay ma TCTD cilia rui ro Phat hanh giAy to co gia Cac khoan nq khac TOng nq phai tra Mirc ch'enh khan rang 4,347,593 2,021,924 6,369,517 891,584 618,459 1,112,569 2,672,267 94,186 6,715 4,990,588 1,393,063 3,617,627 10,095,534 24,601,008 6,369,517 891,584 2,431,519 45,462,092 7,687 2,330,630 2,829,703 53,061,632 (28,460,624) - 891,584 Din thong - Trong hgn Hi' 1- Mang !'r - 12 gluing Tit 1- 'lam - Tren nom - Tong 8,254,375 9,001,243 1,383,228 246 445,411 19,084,502 355,137 20,222,084 3,595,500 2,909 278,069 24,453,699 22,616,794 8,396,702 290,917 633,671 31,938,083 70,000 20,234,299 1,001,877 379,226 246,666 49,188 21,981,255 618,459 1,112,569 11,351,778 94,186 6,715 82,304,184 15,770,369 379,226 4,158,365 13,523,798 129,319,649 742,650 25,462,391 43,811 2,771,000 29,019,851 (9,935,349) 509,466 24,731,598 131,884 7,255,576 32,628,524 (8,174,824) 2,424,802 289,008 2,713,810 29,224,273 1,389 21,019 22,408 21,958,847 3,683,635 98,082,271 493,409 12,357,206 2,829,703 117,446,225 11,873,424 37 SHB ScAd p.rtnerx rertbie snfut."s Ngan hang TMCP Sai Gen — HA Ni O 47 It GIA MOT SO LORI NGOAI TE VAO THOI DIEM COI QIAT 31/03/2014 VND 31/12/2013 VND USD 21,100 21,036 EUR 29,062 29,036 GBP 35,101 34,902 CHF 23,815 23,704 JPY 204 201 SGD 16,746 16,685 AUD 19,478 21,678 HKD 2,694 2,694 CAD 19,071 19,806 CNY 3,463 3,463 LAK 2.7122 2.7122 Ha N0i, thang nam 2014 Lap bi"e'u Ice toan truirng Timg Giam Thic NG MAI CO PHA) Shi GoN-11A01 Nguyen Thuy Trang Ninh Thi Lan Phu sa# Van Cee 38 ... 26,439 13 ,12 9,4 61 963, 411 (347 ,11 1) 616 ,3 01 18, 419 2, 411 6 ,18 2 27, 011 17 5 ,19 4 1, 836 17 7,030 Ping 19 4,678 711 1, 5 41, 082 10 9,479 10 ,963,604 1, 044,450 22,508 738,038 14 , 614 ,550 843,067 10 ,625 ,14 2 (636,074)... qu3" , 16 Tien giri tai Ngfin hang Nha 31/ 03/2 014 31/ 12/2 013 VND VND 1, 112 ,568,768,422 1, 9 81, 0 51, 619 ,577 1, 112 ,568,768,422 1, 9 81, 0 51, 619 ,577 31/ 03/2 014 31/ 12/2 013 VND VND 1, 585,080,508,799 1, 474,380,468,736... 20,352,6 51, 276, 718 11 ,258 ,17 7,752,280 34,673,850,000 11 9,359, 718 ,939,065 2.Tai san phan 1) 6'' 3,398 ,15 6,982 ,11 1 31, 8 41, 137,7 81 2,4 71, 226,082,253 2,770 ,17 8,986,979 8,6 71, 403 ,18 9 ,12 5 91, 112 ,373,042 ,17 8