- Bingvdng vd ngo4i tQ
46.Rai ro thi trir&ng
46.1. Rai ro till suit
Thai han dinh 14i lai suit thuc to la thei han con lai tinh tir thoi diem lap bao cao tai chinh cho ky dinh 14i lai suit gin nit& cita cac khoan muc tai san va ngu6n von.
Cac gia dinh va dieu kien sau &roc ap dung trong phan tich thei han dinh 14i lai suit thuc to cita cac tai san va cong no cua Ngan hang:
pi.. Tien mat, yang be da quy; g6p von dau tu dai flan va cac tai san co khac (bao g6m tai san c6 dinh, bat d6ng san dau tu va tai san co khac, trir ity tilde dau tu) throe xep lo4i khoan muc khong bi anh htrang do dinh 14i lai suit;
► Tien giri tai Ngan hang Nha nuac Viet Nam dirge xep lo4i tien giri thanh toan do do ky han dinh 14i lai swat thuc to dupe xep loaf dOn mot thang;
sfrAB
Ngfin hang TMCP Sai Gan — HA N'ai
► Thai han dinh 14i lai suit thut t6 cua chUng khoan dAu to va chtIng khoan kinh doanh chive tinh dkra tren thai gian dao han thut to tai thai diem IAp bao cao tai chinh cua tUng lo4i chimg khoan;
• Thai han dinh lai I'M suit thgc to cua cac khoan tien girl ya cho vay cac TCTD; cac khoan cho vay khach hang; cac khoan nc chinh phu va Ngan hang Nhd nuac Viet Nam; cac khoan tien girl ya vay cac T6 chirc tin dung va khoan muc tien giri cua khach hang dugs xac dinh nhu sau:
Cac khoan muc CO MI suit c6 dinh trong gian cua hop d6ng: Thai han dinh 14i !Ai suAt thkrc to dui tren thai gian dao han thuc t6 tinh tir thai diem lAp bao cao tai chinh.
Cac khoan muc co lAi suAt thd n6i: Thai han dinh 14i lai suAt thkrc to ctia cac hop d6ng cho vay c6 thai gian dao han con 14i duai 6 thang duct xac dinh dua tren thai gian dao han con 14i; cac hop d6ng c6 thai gian dao han con 14i teen 6 thang duct x6p vdo loaf tir 3 thang den 6 thang do kSi dinh lai lai suit cua Ngan hang toi da Id 6 thang mot lAn.
► Thai han dinh 14i lai suAt thirc t6 cua khoan muc ngtdin von tai trq uji thac dAu tu, cho vay ma t6 chdc tin dung chiu rUi ro duct tinh dkra tren thai gian dao han con 14i cila timg hop d6ng;
► Thai hp dinh lai laf suit dm cac khoan no• khac duct ?cep vao khoan muc khong bf anh huang do dinh lai lai suAt hockSi han tit 1 thang den 3 thang. Trong thkrc te, cac khoan muc nay co the c6 thai gian dinh 14i MI suAt khac nhau.
SHB fina.fhlo
Ngan hang TMCP Sai Gen - HA Ni
Qua hgn
Khong hi iinh htedng do
DA 1 thdng Tie 1- 3 thdng Tie 3 - 6 fitting Tie 6 -12 theing Tic 1- 5 nom Teen 5 nom Tang dinh Igi Idi
suat
Tai sin
Tien mat, yang bac, cla quY 623,547 623,547
Tien giri tai NHNN 485,905 485,905
Tien gin tai va cho vay cac TCTD khac (*) 205,137 - 9,274,136 7,470,970 2,300,000 - - - 19,250,243
Chimg khoan kinh doanh (*) 89,000 89,000
Cac cong cu tai chinh phai sinh va cac tai san
tai chinh khac 7,271 7,271
Cho vay khach hang (*) 7,246,809 - 24,852,312 19,630,621 4,461,269 1,697,638 580,735 9,283 58,478,666
Chimg khoan dau to (*) 740,000 48,113 - 200,000 1,636,459 1,781,573 6,443,894 454,486 11,304,525
Gap von, au to dai han (*) 410,842 410,842
Tai san c6 dinh va bat &Ong san clau to 4,164,048 4,164,048
Tai san Co khac (*) 2,165,936 8,926,505 - - - 581,320 - 46,319 11,720,080 (adsbygoogle = window.adsbygoogle || []).push({});
Tting tai sin 10,357,882 14,755,230 34,126,448 27,301,591 8,397,729 4,060,531 7,024,628 510,088 106,534,127
Nq phai tra -
Tien giri dm va vay tir NHNN va cac TCTD
khac 6,453,098 6,209,851 47,000 - 12,709,950
Tien giri ctia khach hang 35,737,916 19,100,324 12,611,026 8,562,104 848,711 1,159 76,861,240
Cac cong cu tai chinh phai sinh va cac khoan
nq tai chinh khac -
Itgn nhan tai trg, uy thac Tau ttr, cho vay ma
TCTD chin riti ro 2,252 15,273 34,026 68,215 303,754 18,817 442,337
Phat harsh giay to co gia 185,117 607,940 515,392 1,309,849 2,618,297
Cac khoan no khac 2,114,808 2,114,808
Wong nq phai tra - 2,114,808 42,378,383 25,933,388 13,207,444 9,940,168 1,152,466 19,976 94,746,632
Mtic chenh nhiy cam voi lai suAt not bing 10,357,882 12,640,423 (8,251,935) 1,368,203 (4,809,716) (5,879,636) 5,872,162 490,112 11,787,494
Cac cam ket ngoai bang có tac dong tai mire
de nhay cam yeti lai suat cua cac tai san va -
SHB
SOHO Oartr,,,,
Ngfin hang TMCP Sai Gan — HA Nii
46.2. Rid ro ti'dn to
Rui ro tien to la rid ro ma gia tri cua cac cong cu tai chinh bi thay d6i xuat phat tir nhUng thay d6i ve ty gia.
Ngan hang dugc thanh lap va hoat dOng tai Viet Nam vai d6ng tin bao cao la VND. Dong tin giao dich chinh cua Ngan hang cang la VND. Cac khoan cho vay va Ung tilt& khach hang cua Ngan hang chu y6u bang VND, mot phan bang USD va EUR. Tuy nhien, mot s6 tai san khac cUa Ngan hang 14i bang cac demg Wen khac ngoai VND, USD va EUR. Ngan hang da dua ra *It he thong han mire a quail ly trang thai cua cac demg Wen. Trang thai d6ng tin dugc quan ly teen co. sO hang ngay va chi6n lugc phong ngira rui ro dugc Ngan hang sir dung a dam bao rang trang thai cCia cac demg Wen dugc duy tri trong han mirc da thie't
SHB
SQ. partncr., solutions
Ngfin hang TMCP Sai Gen - Ha NCti
Phan loci tai san va cong nq theo loci tien to da dugc quy d'Oi sang VND vao ngay 30 thang 06 nam 2013 nhu sau:
Dan vi tinh: &ten d n EUR duvc quy
doi
USD duac quy dot
Cac ngoii q khac du.qc quy diti
. _ (adsbygoogle = window.adsbygoogle || []).push({});
Ton. Tai san
Tian mat, yang bac, da quy 32,070 170,294 44,192 246,556
Tian girl tai NHNN - 19,501 - 19,501
Tian gui tai va cho vay cac TCTD khac (*) 194,345 3,052,713 103,748 3,350,806
Chimg khoan kinh doanh (*) - - -
Cong cu tai chinh phai sinh va cac tai san tai chinh khac (*) - - - -
Cho vay khach hang (*) 155,710 9,149,059 25,274 9,330,043
Ching khoan dau to (*) - 946,620 - 946,620
G6p vet, au tu dai han (*) - - -
Tai san c6 dinh va bat dOng san dam tu - 14,297 10,666 24,963
Cac tai san Co khac (*) 1,126 1,559,262 9,650 1,570,037
TIong tai san 383,250 14,911,745 193,530
15,488,525
Ng phai tra va von chit sir haw -
Tian giri cila va vay to NHNN va cac TCTD khac - 1,973,737 8,354 1,982,091
Tian giri cita khach hang 373,886 6,971,932 26,912 7,372,730
Cac cong cu tai chinh phai sinh va cac khoan no tai chinh khac - 1,674,866 - 1,674,866
Von tai tra, uS, thac dau tu, cho vay ma TCTD chiu rui ro - 7,601 - 7,601
Phat hanh gidy to. co gia - 2,618,288 - 2,618,288
Cac khoan no khac 4,391 943,736 292,793 1,240,919
V6'n va cac quy - 21,905 (6,397) 15,508
Timg ng phai tra va von chit sir him 378,277 14,212,063 321,661 14,912,002
Trang thai tie!' q nCii bang 4,973 699,682 (128,132) 576,524
Trang thai tin to ngoai bang - (190,3761_ - (190,376)
Trang thai ben to ni)i, ngoai bang 4,973 509,306 _ (128,132L
SHB
Sold partrIrs. fIex.ble 5..ons
Ngan hang TMCP Sai Gan — Ha Nili
46.3. Rill ro thanh khoiin
Rui ro thanh khoan la rid ro Ngan hang gap kilo khan trong viec thuc hien nhang nghia vu cho cac cong no• tai chinh. Rui ro thanh khoan phat sinh khi Ngan hang c6 the khong du kha nang thgc hien nghia vu tra no khi nhang cong no. nay den han a nhang thai diem binh thuong hoac khO khan. De giarn thieu rui ro thanh khodn, ngan hang phai huy dOng tir nhieu nguon da dang khac ngoai ngu6n von co ban cua ngan hang. Dong then ngan hang can c6 chinh sach quail ly tai san c6 tinh thanh khoan linh hoat, theo dai clang tien tuang lai va tinh thanh khoan hang ngay. Ngan hang cang can danh gia clang tien du kien va kha nang san c6 cua tai san dam bao hien tai trong truerng hop can huy dOng them nguon von (adsbygoogle = window.adsbygoogle || []).push({});
Then gian dao han cua cac tai san va cong no the hien thai gian con lai cua tai san va cong no tinh tir ngdy lap bao coo tai chinh den khi thanh toan theo quy dinh trong hop dong hoac trong clieu khoan Oat hanh.
Cac gia dinh va dieu kien sau &roc ap dung trong phan tich then gian den han cua cac tai san va cong no dia. Ngan hang:
► Tien giri tai Ngan hang Nha ntrac Viet Nam &roc xep loai tien gui thanh toan, trong do bao gom,tien giri du tar bat buOc. So du tien giri du nil bat bu8c phu thuc vao thanh phan va kSi han cua cac khoan tien gui khach hang dia. Ngan hang;
► Then gian dao han cua chi:mg khoan dAu to duac tinh dua tren ngay dao han cua tirng loai chirng khodn;
► Chung khoan kinh doanh &roc xep vao loai kST han den 1 thong;
► Thai gian den han cua cac khoan tien gui va cho vay cac TCTD va cac khoan cho vay khach hang &roc xac dinh dua vao ngdy den han dm hop 'Jong quy dinh. Thai gian den han thgc te co the thay den do cac khe trot cho vay duot gia han. Ngodi ra, cac khoan cho vay khach hang &roc the hien bang gia tri goc kh6ng bao gom du pheng rni ro;
► ThOi gian den han cua cac khoan dAu to gOp von mua c6 phAn &roc coi la han mot nom do cac khoan dau to nay khong co thai gian dao han xac dinh;
► Cac khoan tien gtri, tien vay cua cac to chirc tin dung va cac khoan tien giri cua khach hang &roc xac dinh dua vao tinh chat dia cac khoan nay hoac then gian dao han tren hop oolong. Tai khoan Vostro va tien giri thanh toan throe thuc hien giao dich theo yeu cau cua khach hang va do do &roc xep loai khong kS/ han. Thai. gian dao han
cac khoan vay va tien giri kS, han &roc xac dinh tren ngay den han theo hop (long. Trong thuc te, cac khoan nay co the dirge quay vOng va do do duy tri trong thai gian dai han then gian dao han ban dau;
► Thai gian den han cua tai san co dinh &roc xac dinh dua vao then gian sir dung hau ich can lai cua tai san.
S H B
So. partners See. saienont,
Ngin hang TMCP Sai Gon - Ha NOi
Qua han
Trong Ilan
Tren 3 thang Den 3 thang Ben 1 thang Tir 1 - 3 thang Tir 3 - 12 thing Tir 1 - 5 nam Tren 5 nam To A ng Tai sin
Ti&I mat, yang bac, da. quY - - 623,547 - - - - 623,547
Ti'en giri tai NHNN - - 485,905 - - - - 485,905
Ti&1 giri tai va cho vay cac TCTD khac (*) 205,137 - 9,274,754 7,044,658 2,655,694 - 70,000 19,250,243
Chimg khoan kinh doanh (*) - - 89,000 - - - - 89,000
Cac ding cu tai chinh phai sinh va cac tai san
tai chinh khac - -
7,271 - - - - 7,271
Cho vay khach hang (*) 6,037,704 1,209,105 4,107,904 4,809,775 17,635,429 15,633,290 9,045,459 58,478,666
Chimg khoan d'au tu (*) 740,000 - 48,113 200,000 3,418,033 6,443,894 454,486 11,304,525
G6p von, dau tu dai han (*) - - - - - - 410,842 410,842
Tai san cd dinh va bat ding san d'au tu 3,710,703 62 2,938 164,979 285,366 4,164,048 Tai san CO khac (*) 2,021,936 144,000 8,908,011 539 593,252 6,011 46,332 11,720,080
Tong tai san 9,004,777 1,353,105 27,255,207 12,055,034 24,305,346 22,248,174 10,312,484 106,534,127
Ng phii tri
Ti&1 giri dm va vay tir NHNN va cac TCTD (adsbygoogle = window.adsbygoogle || []).push({});
khac - - 6,445,025 6,209,570 55,354 -
- 12,709,950
Ti'en giri ctia khach hang - - 35,737,916 19,100,324 21,173,131 848,711 1,159 76,861,240 Cac cong cu tai chit-1h phai sinh va cac khoan
ng tai chinh khac
Vidn tai trg, us, thac (fan tu, cho vay ma TCTD
chiu rui ro - - 2,252 15,273 102,241
303,754 18,817 442,337
Mat hanh gidy to co gia - - 185,117 607,940
1,825,240 - - 2,618,297
Cac khoan no khac - - 2,114,808 - - - - 2,114,808
Ttmg no• phii tra - - 44,485,118 25,933,107 23,155,966 1,152,466 19,976 94,746,632