203,587 33,000 435,326 Tai san c6 eljnh va bdt Bang san du tt, 3,948,

Một phần của tài liệu Báo cáo tài chính hợp nhất quý IV năm 2012 (Trang 37 - 42)

Tai san c6 eljnh va bdt Bang san du tt, - 3,948,027 - -

- - - 3,948,027

Tai san CO khac (*) 2,031,934 8,564,767 12 127,507

725,320 - - 46,319 11,495,859

T6ng tai san 12,308,435 13,218,290 36,470,249 32,263,035

14,281,827 3,443,581 5,789,420 1,111,682 118,886,519

Ng phai trA

Tien gO1 dia va vay Ur NHNN va cat TCTD khac - (8,747,323) (5,908,088) (6,574,840)

(547,000) - - (21,777,251) Tien girl cOa khach hang - - (40,073,681) (21,772,438) Tien girl cOa khach hang - - (40,073,681) (21,772,438)

(5,925,715) (8,723,696) (1,101,484) (1,506) (77,598,520) Cac cling cu tai chinh phai sinh va cat khoin nq tai chinh Cac cling cu tai chinh phai sinh va cat khoin nq tai chinh

khdc - -

- - - - - -

V6n nh3n tai trq, u9 thdc du by, cho vay ma TCTD chju rid

It - - - (2,400) (5,719) (354,723) (22,403)

(385,245) Phat hanh gi6y to c6 gia - - (1,108,289) (2,345,668) Phat hanh gi6y to c6 gia - - (1,108,289) (2,345,668)

(916,432) - - (4,370,389)

Cac khoan nq khac - (3,930,221) - -

- - - (3,930,221)

Tong ng phai tra - (3,930,221) (49,929,293) (30,026,194)

(13,419,387) (9,276,415) (1,456,207) (23,909) (108,061,625)

PACrc chanh nhay cam vgi lai suit not bang 12,308,435 9,288,070 (13,459,044) 2,236,842 862,440

(5,832,833) 4,333,213 1,087,773 10,824,894

Cac cam ket ngopi bang 66 tat ging to' lit iff0 nhpy cam

vii lai suit cua talc tai san vá Gang nq (rong) - -

- . - -

11 SHB

Ngan hang TMCP Ski Gan — Ha Niji

45.2. Rfii ro tan 19

Rai ro tien to IA rui ro ma gia tri cua cac cong cu tai chinh 131 thay d6i xuat phth tit nhimg thay d6i vE t9 gia.

Ngan hang dugc thanh lap va hos do, ng tai ViEt Nam voi dOng lien bao cao IA VND. Dang tien giao dich chinh cua Ngan hang cling IA VND. Cac khoan cho vay va ling Utz& khach hang cira Ngan hang chi' yeu bang VND, mot phan bang USD va. EUR. Tuy nhien, mot s6 tai san khk cis Ngan hang lai bang ck dOng tien khac ngoai VND, USD va EUR. Ngan hang a dua ra mot he th6ng han mirc de Tian 19 trang thai elm ck clang tien. Trang thai dOng tien dugc quan 19 ten co sa hang ngay va chitin lugc phi:mg ngira rid ro dugc Ngan hang sir dung de dam bao rang trong thai elm ck ding tien dirge duy tri trong han mirc da thiEt lap.

SHI3

Ngfin hang TMCP Ski Gan - HA NOi

Phan loai tai san va cong nq theo loai tien to a clugc quy doi sang VND vao ngay 31 than 12 Warn 2012 nhu saw

x.

Eta dirge quy do] USD dirge quy dot A .

Cie ngoai t@ khfic

A .

&rot quy dot

van vi unn: Erma song

Tim&

Tai san

Tien mat, yang bac, eta quy 32,801 163,976 29,232

226,009

Tien gal tai NHNN - 515,067

- 515,067

Tien giri tai va cho vay cac TCTD khac (*) 271,102 2,475,984

47,302 2,794,388

Chtimg khoan kinh doanh (*) - 312,420

- 312,420

Gong cc] tai chinh phai sinh va cac tai san tai chinh khac (1 - -

-

Cho vay khach hang (1 156,895 8,066,574

8,223,468

Chung khoan deu by (*) - 645,668

645,668

G6p van, Bau tu' dai han (1 - -

-

Tai sari co dinh va bat Ong san dau to - 11,295 -

11,295

Cac tai san Co khac (*) 222 1,308,628

10 1,308,860

Tong tai sari

461,020 13,499,612 76,544 14,037,175 Nq phai tra va von chO so, haw Nq phai tra va von chO so, haw

Tien giri cia va vay to NHNN va cac TCTD khac - 2,158,383 -

2,158,383

Tien giri cOa kith hang 447,610 6,111,864

63,457 6,622,932 Cac cong cy tai chinh phai sinh va cac khoan my tai chinh khac - 750,362 Cac cong cy tai chinh phai sinh va cac khoan my tai chinh khac - 750,362

- 750,362

VOn tai Ira, u9 that du tu', cho vay ma TCTD chit' rii ro - 5,630

5,630

Phat hanh gray t& co gia - 1,770,380

7 1,770,387

Cac khoan no, khac 4,082 1,011,696

4,061 1,019,839

Von va cac quy - 7,514

- 7,514

T6ng nq phi] tra va van chii so, Kru 451,693 11,815,828 67,525

12,335,046 Trang thai bin tO nal bang 9,327 1,683,784 Trang thai bin tO nal bang 9,327 1,683,784

9,019 1,702,129

Trang thai tien to ngoai bang - (876,859)

- (876,859)

Trang thai tier) tO nOi, ngoai bang 9,327 806,925 9,019

SHB

NS hang TMCP Sal Gan — HA Nal

45.3. Rill ro thank khocin

Rui ro thanh khoan la rui ro Ngan hang gap kh6 khan trong viec thuc hien nhirng nghia vu cho cac &Ong 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 nhang cong no nay den han a nhang theri diem binh thuOng hok khO khan. De giam thieu rui ro thanh khoan, ngan hang phai huy do, ng tir nhieu nguon da dang khac ngoai nguon von ca ban cila ngan hang. Deng tiled ngan hang can c6 chinh sach quan ly tai san c6 tinh thanh khoan linh hoat, theo del dOng nen tuong lai va tinh thanh khoan hang ngay. Ngan hang cling can danh gia deng tien du kien va kW. nang sari co caa tai san dam bao hien tai trong truing hop can huy dOng them nguon von

Thai gian dao han elm cac tai san va cong ng the hien theri gian con lai cua tai san va clang ng tinh tir ngdy lap bao cao tai chinh den khi thanh town theo quy dinh trong hop deng hoac trong dieu khoan phat hanh.

Cac gia dinh va dieu kien sau dugc dp dung trong phan tich thin gian den hail cua cac tai san va cling ng cua Ngan hang:

or. Tien gin tai Ngan hang Nha nuac Viet Nam dugc ?cep loai tien giri thanh town, trong dO

bao germ, tien gin du trotbat buOc. So du cira tien gui du trek bat bulk phu thuerc vao thanh phan va ky han cira cac khoan tien giri khach hang dm Ngan hang;

• Thai gian dao han cfm chimg khoan dau to dugc tinh dua tren ngay dao han cua timg loai chimg khoan;

• Chimg khoan kinh doanh duce xep van loai ky han den 1 thang;

Thai gian den han cua cac khoan lien giri va cho vay cac TCTD va cac khoan cho vay khach hang dugc xac dinh dua vao ngay den han cua hop Tong quy dinh. Thin gian den han thuc te co the thay deli do cac khe vac cho vay dune gia ham Ngoai ra, cac khoan cho vay khach hang dirge the hien bang gia tri goc khong bao gem du phong rin ro; or Thai gian den han cua cac khoan &Au to gop yen mua c6 phan dugc coi la hon met nam

do cac khoan dau to nay khong co then gian dao han xac dinh;

• Ck khoan tien gui, tien vay cua cac to chirc tin dung va cac khoan tien giri cua khach hang dirge xac dinh dua vao tinh chat dm cac khoan nay hoc then gian dao han tren hop &mg. Tai khoan Vostro va tien girl thanh town dirge thuc hien giao dich theo yeu eau elm khach hang va do do dirge xep loai kh'Ong ky han. Thai, gian dao han doiveri cac khoan vay va tien gui ky han dugc xac dinh din tren ngay den han theo hop &

, mg.

Trong thuc te, cac khoan nay c6 the ducyc quay vOng va do d6 duy tri trong theri gian

dai hon thin gian dao han ban dau;

r. Thai gian den han elm tai san c6 dinh dugc xac dinh din vao thin gian sir dung him ich con lai cira tai san.

NS hang TMCP Sal Gen — Ha Nia

Qua him

Trong hull

Tir 3 - 12 thing Tir 1 - 5 nam Tren 5 n m Tong Tren 3 timing Den 3 thing Den 1 thing Tir 1 - 3 thing

Tai san

Tien mat, yang bac, eta guy - 484,887 -

- - 484,887

Tien giri tai NHNN - - 2,789,225 -

- - - 2,789,225

Tien gel tai va cho vay cac TCTD khac (") 5,137 - 12,309,748 7,130,895

10,648,496 - 70,000 30,164,276

Chang khoan kinh doanh n - - 40,564 - - - - 40,564

Cac tong cg tai chinh phai sinh va cac tai san tai

chinh khac - -

5,847 - - - - 5,847

Cho vay khach hang (*) 5,316,677 4,074,687 1,687,017 5,142,415

16,729,529 12,090,043 11,773,001 56,813,368 Chung khoan, deu hr (*) Chung khoan, deu hr (*)

Deg von, dau Ur dai han (1

600,000 280,000 - - 560,966 - 1,824,968 - 4,114,463 4,838,076 490,666 12,709,140 203,587 231,739 435,326

-lei san co dinh va bet dOng san dau tu' - - 68,143 1,223 6,348

185,819 3,686,495 3,948,027

Tai san CO khac ('') 2,031,934 - 8,537,148 127,740

726,463 6,095 66,479 11,495,859

T6ng tai san 7,953,748 4,354,687 26,483,545

14,227,241 32,225,299 17,323,620 16,318,379 118,886,519

Nq phai hi

-

Tien gal caa va vay to NHNN va cac TCTD khac - - (8,747,323) (5,908,088) (7,121,840) - - (21,777,251)

Tien gal caa khach hang - - (40,073,915) (21,766,648) (14,243,716) (1,512,733)

-

(1,508) (77,598,520)

-

Cac ding cu tai chinh phai sinh va cac khoan nq tai

chinh khac - - - - -

vem tai to, ul thac elk tu', cho vay ma TCTD chill tit - - - - (8,119)

(354,723) (22,403) (385,245) (4,370,389) (4,370,389) (3,930,221)

(108,061,625)

Phat Mini gihy to cO gia - - (1,108,289)

(3,930,221) (2,345,668) (2,345,668) - (916,432) - - - - - (23,911)

Cac khoin no khac -

T6ng nq phai tra - - (53,859,747)

(30,020,404) (22,290,107) (1,867,456)

PAL-PC chenh thanh khan rang 7,953,748 4,354,687 (27,376,203) (15,793,163)

Ninh Thi Lan Phining guyen Van Le THLICING MAI CCPHA'1,1

SAIGON • HA NOI

R.

SHB

Ngfin hAng TMCP Sal Gen — Ha Ni

47. TV GIA MOT SO LOA' NGOAI TE VA0 THOI DIEM CUOI QUV

31/12/2012 31/12/2011 VND VND USD 20,828 20,828 EUR 27,566 27,527 GBP 33,689 33,018 CHF 22,847 22,639 JPY 243 276 SGD 17,046 16,381 AUD 21,678 21,692 HKD 2,690 2,736 CAD 20,964 20,783 CNY 3,286 (*) XAU 4,601,000 (*) Lap bik Le Thai Ha

Ha Nai, ngay or- thang 0 2 nom 2013

/3ICe froth' truirng g Giam DSc

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