- Thanh 1jt, nhtrong ban 79
46. Rui ro thi truirng
46.1. Rui ro lai sad
Thai han dinh lai lai suat thuc to la thai han con 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 trong 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 do dinh lai lai suat;
ilk SHB
Ngfin hang TMCP Sal Gen — HA NOi
► Tien gfri tai Ngan hang Nha ntrac Viet Nam dugc xep loai tien giri thanh toan do 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 trong 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 con lai dtrai 6 thang dugc xac dinh dua teen thai gian dao han con lai; cac hop d rong co thai gian dao han con lai tren 6 thang dugc xep vao loai tir 3 thang den 6 thang do 1(5/ dinh lai lai suAt caa Ngan hang t8i da la 6 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 con 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 do dinh lai lai suAt hoac kj, han tit 1 thang den 3 thang. Trong thuc te, cac khoan muc nay c6 the co thai gian dinh lai lai suAt khac nhau.
SHB
Solid OmInDrs. tiwsib,e 00101.ns
Ngfin hang TMCP Sai Gan — Ha Ni)i
DOW vi tinh: trifu ajng
Qud hgn
Ming bi iinh Mang do dinh 4141 suit
Din 1 'king Tit. 1- 3 tilting Tie 3 - 6 thdng Tfr 6 - 12 thdng Tie 1- 5 'tam Tren 5 nit?: Ting
Tai san
mat, yang bac, da quy 618,459 618,459
56n girl tai NHNN 1,112,569 1,112,569
Ti6n giri tai va cho vay cac TCTD khac (*) - - 2,719,641 8,277,000 355,137 - - - 11,351,778
Chang khoan kinh doanh (*) 94,186 94,186
Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac 6,715 6,715
Cho vay khach hang (*) 5,239,177 - 26,100,604 36,806,750 2,585,749 9,706,379 1,851,708 13,817 82,304,184
Chting khoan du tu (*) - 48,113 1,344,950 1,383,228 1,016,500 2,579,000 8,396,702 1,001,877 15,770,369
Got) von, du tu dai hp (*) 379,226 379,226
Tai san co dinh va bAt dOng san du tu 4,158,365 4,158,365
Tai san CO khac (*) 2,021,924 10,734,002 60,000 441,320 - 224,012 - 42,540 13,523,798
Ting tai san 7,261,101 17,151,635 30,225,195 46,908,297 3,957,386 12,509,391 10,248,410 1,058,234 129,319,649
Nu' phai tri -
Tien girl dm va vay to NHNN va cac TCTD khac - - 2,431,519 742,650 - 509,466 - - 3,683,635
Tien girl dm khach hang 45,462,092 25,462,391 12,494,194 12,237,404 2,424,802 1,389 98,082,271
Cac cong cu tai chinh phai sinh va cac khoan ding ng tai chinh
khac - -
V6n nhan tai trg, uy tilde du tu, cho vay ma TCTD chiu rOi ro 7,687 349,074 129,585 - 1,523 5,541 493,409
Phat hanh giAy to co gia 2,330,630 2,771,000 2,876,565 4,379,011 - - 12,357,206
Cac khoan ng khac 2,829,703 2,829,703
Tong ng OM tra - 2,829,703 50,231,928 29,325,114 15,500,344 17,125,881 2,426,325 6,929 117,446,225
Mtic chenh nhay cam vii lai suet nOi bang 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
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 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
Th6i gian tic d6ng trung binh ngay 15 61 137 274
Ty 16 tic do, ng trong thOi gian I nam tai 0.96
(191,845) 0.83 0.83 146,446 0.62 (72,104) 0.25 (11,510) (129,013)
Thay di thu nhap ram 2013 tir FA; rung net' tang lai suit
100diem (tucmg doing 1%/nam)