- Tien yang vay cac to chat tin (king khfic
44.2.Riti ro tien to
44. Rid ro thi truirog
44.2.Riti ro tien to
Rai ro tien to la nal ro ma gia tri caa cac cong ca tai chinh bi thay dii xuat phat to nhting thay doi ve ty gia.
Ngan hang dugc thanh lap va hoat do, ng tai Viet Nam ved ding tien bao eau la VND. Ding tien giao dich chinh cua Ngan hang cling la VND. Cac khoan cho vay va ling truic khach hang cua Ngan hang chu yeu bang VND, mot phan bang USD va EUR. Tuy nhien, mot so tai san khac cua Ngan hang lai bang cac ding tien khac ngoai VND, USD va EUR. Ngan hang da dua ra met he thing ban milt a quart ly trang thai caa cac ding tien. Trang thai ding tien dugc quan ly teen co se( hang ngay va chien lugc phong ngiza rui ro dugc Ngan hang sir dung a dam bao rang tang thai caa cac ding tien dugc duy tri trong han mac da thiet
Phan loai tai san va cong ng theo loai tien to da dugc guy doi sang VND vao ngay 31 thong 12 ra'm 2012 nhu sau:
SHB
Ngfin hang TMCP Sal Gan - Ha Ni
Dan vj tinh: trieu ting Chi lieu EUR awe quy Si USD chive quy 661 Cdc ngoai te khtic • -
duvc quy dei Thing
TM san
TiEn mAt, yang bac, dá quy 32,801 163,976 29,232 226,009
Tien gin taiNHNN - 515,067 - 515,067
Tin gui tai va cho vay cac TCTD 'Mac (*) 271,102 2,475,984 47,302 2,794,388
Chang khoan kinh doanh (*) - 312,420 - 312,420
Cong cu tai chinh phai sinh va cac tai san tai chinh khac (*) - - - -
Cho vay khach hang (*) 156,895 8,066,574 - 8,223,468
Chimg khoan dAu tu (*) - 645,668 - 645,668
Clop v6n, dam tu dal han (*) - - - -
Tai san co dinh va bat &Ong san &au tu - 11,295 - 11,295
Cac tai san Co khac (*) 222 1,308,628 10 1,308,860
Tong tai san 461,020 13,499,612 76,544 14,037,175 NV phai tra vit vOn chit se• hitt - - - -
Tian gui coa va vay tir NHNN va cac TCTD khac - 2,158,383 - 2,158,383
Tien girl caa Ichach hang 447,610 6,112,000 63,457 6,623,068
Cac Ong cu tai chinh phai sinh va cac khoan ng tai chinh khac - 750,362 - 750,362
Von tai trg,4 thac diu tir, cho vay ma TCTD chiu rai ro - 5,630 - 5,630
Phat hanh giay to c6 gia - 1,770,380 7 1,770,387
Cac khoan ng khac 4,082 1,011,696 4,061 1,019,839
Von va cac guy - 7,514 - 7,514
T6ng nq pith tra va von chii so. him . 451,693 r 11,815,964 67,525 12,335,182 Trang thai tih t§ MN bang 9,327 1,683,648 9,019 1,701,994
Trang thai lien t4 ngoai bang - (876,859) - (876,859)
Trang thai den te nOi, ngoai bang 9,327 806,789 9,019 825,135
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44.3. Rai ro thank khotin
Rai ro thanh khoan la rui ro Ngan hang gap kh6 khan trong viec thuc hien nhemg nghia vu cho cac ding ng tai chinh. Rai ro thanh khoan phat sinh khi Ngan hang c6 the khong du kha nang thuc hien nghia vu tra ng khi nhtmg cling ng nay den hp & nhcmg thai diOm binh thuang hoac kho khan. De giam thieu rai ro thanh khoan, ngan hang phai huy dong to nhieu nguhn da clang khde ngoai ngulin von co ban ciia ngan hang. DOng thai ngan hang can c6 chinh sach quan 19 tai san c6 tinh thanh khoan linh hoat, theo &Si dong tien tuong lai va tinh thanh khoan hang ngay. Ngan hang ding can danh gia thing tien du kien va kha nang san c6 eta tai san dam bao hiOn tai trong twang hop can huy dOng them ngu6n von
Thai gian dao han ciia the tai san va cling ng th6 hien thin gian con lai cua tai san va cling ng tinh tir ngay lap bao cap tai chinh den khi thanh town theo quy dinh trong hgp dong hoac trong dieu khoan phat hanh.
Cac gia dinh va dieu kiOn sau dirge dp dung trong phan tich thin gian den han eila the tai san va ding ng cua Ngan hang:
• Tien giri tai Ngan hang Nha nu6c Viet Nam dugc xep loai lien giri thanh town, trong d6 bao gom, tien dutn) bat buOc. So du Pa tien giri du tit bat bugs phu thuOc vao thanh phan va ky hp Pa the khoan tien giri khach hang dm Ngan hang;
• Thai gian dao han caa chimg khoan dau to dirge tinh dua tren ngay dao han cua tong loai chimg khoan;
• Chimg khoan kinh doanh duge xep vao loai ky han den 1 thong;
fr Thai gian den han elm cac khoan tien gui va cho vay cac TCTD va the khoan cho vay kith& hang dirge xac dinh dua vao ngay den ban elm hop dong quy dinh. Thai gian den han thuc to co the thay doi do the khe uac cho vay duge gia han. Ngoai ra, the khoan cho vay Udell hang dirge the Men bang gia tri gOc khong bao gom du phOng rui ro; ir Thai gian den hp du the khoan dau to g6p von mua co phan dirge coi la hon mot nom
do cac khoan dau to nay khong co thai gian dao han xac dinh;
Cae khoan tien gui, tien vay efia cac to auk tin dung va cac khoan tien gai cua khach hang dirge xac dinh dua vao tinh chat cua cac khoan nay hoac thin gian dao han tren hgp dong. Tai khoan Vostro va tien gui thanh town dugc thus hien giao dich theo you eau cua khach hang va do do duge xep loai khong ky han. Thai, gian dao han doiv6i cac khoan vay va tien k9 han dirge xac dinh tren ngay den han theo hgp dong. Trong thuc te, cac khoan nay co the dirge quay yang va do de duy tri trong thai gian clai hon thai gian dao han ban dau;
s- Thai gian den han cua tai san ea dinh dirge xac dinh dua vao thai gian sir dung him ich con lai cua tai san
11 SHB
Ngan hang TMCP Sal Gen — HA Nai
Qua han Trong han Ting
Chi lieu
Trin 3 thong Din 3 thong Den 1 thong Tie 1 -3 thong Tit 3 -12 thong Tie 1- 5 nam Trin 5 nam
TM san
"lion mat, vang bac, da quji - 484,876 - - - 484,876
Tiengfri taiNHNN - - 2,789,225 1 - - - 2,789,225 Tien girl tai va cho vay cac TCTD khac (*) 5,137 - 12,308,998 7,130,895 10,411,496 - 70,000 29,926,526 ChUng khoan kinh doanh (*) - - - - - - - - Cac cong co tai chinh phai sinh va cac tai san tai
chinh khac - - 5,847 - - - - 5,847 Cho vay lchach hang (*) 5,316,677 4,074,687 1,678,950 5,142,415 16,787,224 12,098,118 11,773,001 56,871,071 Ching khan Mu to (*) 600,000 280,000 560,966 1,824,968 3,964,463 4,838,076 490,666 12,559,140 Cep von, Au to dai han (*) - - - - 203,587 384,449 588,036 Tai san co (firth va bat dOng san Mu to - 85 1,221 6,106 176,326 3,686,495 3,870,233 Tai san CO khic (*) 2,031,934 - 8,053,439 233 956,648 6,095 66,479 11,114,828 ling CM sin 7,953,748 4,354,687 25,882,386 14,099,732 32,125,937 17,322,202 16,471,089 118,209,781
Nq OM tra -
Tien giri dm va vay tit NHNN NIA the TCTD khac - - (8,747,323) (5,908,088) (7,121,840) - - (21,777,251) TiOn gin caa khach hang - - (40,155,207) (21,766,648) (14,243,770) (1,512,733) (1,508) (77,679,866) Cac cong co tai chinh phai sinh va cac khoan nq
tai chinh khac - - - - - - - -
Von tai trq, uS, thac dau us, cho vay ma TCTD
chin rai ro - - - - (8,119) (354,723) (22,403) (385,245) Phat hanh giay to co gia - - (1,108,289) (2,345,668) (916,432) - - (4,370,389) Gic khoan no khfic - - (3,234,784) - - - - (3,234,784) 'Ding nq phai tri - - (53,245,602) (30,020,404) (22,290,161) (1,867,456) (23,911) (107,447,534)