M SEM SoPtI 0..1r 1714,, 1E1 tr. nokit or.

NGAN HANG THISONG MAI CO PHAN SAI GON - HA NQI 77 Tran Hung Dao - Quan Han Kiem - Ha Ned Tel: 04.39423388 Fax: 04.39410942

Bao cao tai chfnh rieng le Quf IV nam 2012

Mau so: Q-Ola

TD - BANG CAN DOI ICE TOAN

Chi lieu

A. TAI SAN

I Tien mat, yang bac, dfi gut

II Tien girl tai NHNN

III Tien, yang girl tai cac TCTD khic ye cho vay cac TCTD khac

1 Tien, yang gin tai the TCTD khac

2 Cho vay the TCTD khac

3 Dv phOng rui ro cho vay the TCTD khac

IV Chung khoan kinh doanh

1 Chimg khoan kinh doanh

2 Dv phOng giam gia cluing khoan kinh doanh

V Cfic Ong cy tai chfnh phai sinh va tic tai san tai chfnh khac

VI Cho vay khach hang

1 Cho vay kith hang

2 Dkr pheing rui ro cho vay khach hang

VII Chang khoan din to

1 Chung khoan dau to sari sang de ban

Chung khoan dau to gift an ngay dao han

kr phOng giam gid chi:mg khoan au to

p yen, dau tir dal han

to vao cling ty con

cl on Op lien doanh

Diu to vao cling ty lien ket

4 Dau to dai han khac

5 Dv pang giam gia Mu to dai han

IX TM sin co dinh

1 Tai san co dinh him hinh

a Nguyen gill TSCD hcht hinh

b Hao mon TSCD hint hinh

2 Tai san co dinh thue tai chfnh

a Nguyen gia TSCD

b Hao mon TSCD

3 Tai san c6 dinh ve hinh

a Nguyen gid TSCD v6 hinh

b Hao mon TSCD vo hinh

X BAt dgng san to

a Nguyen gid BDSDT

b Hao mon BDSDT

XI TM san CO khfic

1 Cac khoan phai thu

2 Cac khoan lai, phi phai thu

3 Tai san thue TNDN hoan lai

4 Tdi san C6 khac

- Trong do: LO the thwang mg/

5 Cac khoan dv phOng rti ro cho cac tai san C6 nei bang khdc

TONG TAI SAN CO

MA chi Thuyet tieu minh

SO cad ky

Dan vi tinh: VND

SO dau nam

110 15 484,875,646,566 425,103,583,283

120 16 2,789,224,639,025 35,111,525,637

130 17 29,902,121,909,088 18,608,137,989,519

131 21,036,482,069,088 18,608,137,989,519

132 8,890,044,000,000

139 (24,404,160,000)

140

141

149

150 18 5,846,612,060 4,035.834,699

160 55,619,575,213,360 28,803,694,090,215

161 19 56,871,071,024,884 29,158,660,639,905

169 20 (1,251,495,811,524) (354,966,549,690) 170 21 12,549,275,940,349 14,847,394,499,737

171 7,814,233,915,704 12,251,240,153,537

172 4,744,905,807,961 2,610,840,000,000 179 (9,863,783,316) (14,685,653,800) 210 22 587,060,270,450 353,313,240,893 211 167,710,070,000 20,000,000,000 212 69,484,434,182

213

214 350,841,525,375 334,289,000,000

219 (975,759,107) (975,759,107) 220 3,870,232,755,995 2,254,131,121,744

221 23 386,840,473,303 166,929,637,423

222 673,530,303,456 251,181,883,743

223 (286,689,830,153) (84,252,246,320)

224

225

226

227 24 3,483,392,282,692 2,087,201,484,321

228 3,565,902,744,578 2,106,146,460,886

229 (82,510,461,886) (18,944,976,565) 240

241

241

250 25 11,114,828,349,353 5,631,871,313,534 251 2,561,713,925,473 1,818,898,109,192 252 4,539,212,394,899 1,670,395,598,054 253

254 4,013,902,028,981 2,142,577,606,288 255

259

300 116,923,041,336,246 70,962,793,199,261

HANG OI COPHA

HA NOI

Chi ti6uNIn chi

ti6uThuy6rminh

^t r,, .so cuor Ky Sd tIAu nem

B Nq PHAr rRA v.A. vON CHt sO Hul.J

t Cdc khodn nq Chinh Phi vA NHNN

lI Tidn giri vA vay crla c6c TCTD khric

I Ti6n gui crla cfc TCTD khdc

2 Yay citc TCTD khdc

III Tidn giri cia khdch Hng

IV Cic c6ng cg tii chinh phfi sinh vi cfc khrin nq tdi chlnh khic

V V6n tAi trq, ui thic itAu tu, cho vay mn TCTD plfri chiu rrii ro

Vl Phit hnnh giAY td c6 giri

VII Cdc khain Nq kh6c

I Cdc klroan lai, phi Phai lra

2 Thui TNDN hoin lai phai tra

3 Cac khcrin phdi tra \a c6ng rP kh6c

4 Dy phdng rur ro kh6c't6ng Nq phli tri

\rtIl V6n vir cric qui

I V6n cria TCTD,,1 t ) t.x von arcu t(

b ,'On ddu tu XDCB

c ThSng dt vdn c6 Phdn

d Lo pnteu quy

3t0

320

1?l

322

330

340

350

360

370

371

)t1

)l)

5 tt

400

500

4t0

411

Jl)

413

4t4415

116

420

430

440

450

700

800

910

9ll912

9r3

27

28

l829

30

JU

21,777,251,15g,-112

I 5,505,603,159, I 72

6.27 1,648,000,000

71 ,679,865,564,949

3E5,245,424,157

4J70,388,535,054

3,234,783,568,804

1,944,545,894,786

|,249,424,722,050

40,812,951,968

107,447,534,252,136

9,475,507,084,1 r0

8,962,2s I.608.400

8,865,79s,470,000

10r,715,710,000

(5,259,57 1,600)

477,405,147,506

35,850,328,204

116,923,t)41336,246

s,287,1 68,458,408

35,554,000,000

336,437,333, l 8 l4.915,177 .t25,227

2,1 8d,953,736,805

l 5,909,083,396,910

I 5,909,083,396,9 I 0

34,8r4,646,88r,855

226,386,012,-Alg

I 1,205,239,761,180

817,790,400,7s4

523,636,092,47 |

267,839,366,098

26,314,942,185

65, l 58,r00,r 89,923

5,804,693,009,338

4,908,s3s,898,400

4.8 r 5.795,470.000

98,000,000,000

(5,2s9,57 I ,600)

267,33 1,866,568

628,825,244,-370

70,962,793,799,261

3,208,805,978,726

538.227.852,678

2.670,s78,176,048

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B:io c:io tdi chinh ri6ng 16

Quj Iv nlm 2012

Nl6u s6: Q-03a

TD - BAo cAo LUU cHUyEN TrEN rF - pprr - euvDL,T: L,ND

chi deu *t^L*t Tl],6, Lfrt'k6 tir dAu nnm d6n cu6i qui'rv

. ti0u minh NIm 2012 NIm 20ll

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pnong rul ro

ft,. 7 Ti0n chi trd cho nhdn vi€n vd ho4t dQng qu6n ly, cdng vr,r (*) 07'<?\ 8 Tien thu6 thu nhQp thsc nQp trong kj'(*) 08. \4\\tnrueY\ Luu chuyGn tidn thuAn til ho4t ttQng kinh doanh tru6'c nh&'nB

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.i',,ii'1, ,) Nhitng thay ddi vi tdi san host dQng

^ llUL/.^- //

Ay q tTang)/Giam c6c khori,n tiAn, vang gui vd cho vay c6c TCTD kh6c I0

Vl l0 1Tangl/Giam c6c khoiin vC kinh doanh chrtng khoSn 11

I I (Tang)/Giam c6c cdng cu tdi chinh ph5i sinh vd c6c tdi san tdi chinh ,,

I LTft'CHTTYEN TIEN TiI HOAT DSNG KINH DOANH

I Thunh4pliivdc6ckhodnthunh4ptuongtUnhflndugc 01

2 Chi phi ldi vd c6c chi phi tuong tU da tra 02

3 Thu nh{p tu hoqt dQng dich vp nhdn clugc 03I i..i .l. Lhenh lech so tlen thuc thurthuc chi ti hoqt dQng kinh doanh chung ^,A' -u4

khoan. vdng b4c. ngoqi te

5 Thu nhflp kh6c 05

I 2 (Tang)/Giam c6c kho6n cho vay kh6ch hdng t3

,, {Tanet/G.iam,:Cy6",lu phdng dd bn dip tOn th6t c6c khoan (tin,Odung. chftng khoan. ddu nr ddi h4n.1

14 (TAng)/Gi6mkh6cv0tdisanhoptdQng 15

Nhttng thay tl6i vi cing nq hor.rt itQng

15 Tdng(Gi6m) c6c khoan ng Chinh phu vd NHNN 16

16 Tdng/(Gi6rn) c6c khoan ti6n gui. tidn vay c6c TCTD 17

17 Tang/(Giam) ti€n gti cira kh6ch hdng (bao giim ca KBNN) 18

l8 ]aiglcia*) phdt hanh giAy td c6 gi6 (ngoai trri gi6y td c6 gi6 ph6t

19" hanh duoc tinh vdo hoat ddng tai chinh)

,n fangl{Ciam) v6n tdi trq, ui,th6c dAu tu, cho vay m?r TCTD chiu rui ,O

20 l*g/lgiu*) cric cong cu tdi chinh phdi sinh vd c5c kho6n nO tdi ,cnrnn Knac

t3 .699 ,339 .295,493

(13,608,1 16.639,980)

122,544,647 ,77 4

26,848,547,407

225,728.263,633

3.280,752.001

(2,108, r 99,938,491 )

(28r,248.s72,956)

(l,919,823,6,15,119)

(23,062.609.483, r 48)

(3,662.626,922.6s3)

(r,810,777,361)

(27 ,712,410.384,979)

(2.643,507 ,359,246)

(2, I 84,953,736,805)

5,909,8 14.894.302

42,865.218,683,094

(6,834,851.226,126)

158,859,411.738

1,944.737 .322,036

'11 7,r 43,9 63,22 4,2 61 y

(2,054,508,443,976)

538.1 75,53 I,3 I 5

(233,747,029,s57;-

rr,956,8s9,397

(1,739,123,092,921 )

7 .092.537 .207 .942

(6,081.005,433.75 I )

154,862,984.097

44,833,096.065

21,459.568.608

t,258"843.457

( 1,066,395,1 8 1.639)

(255,704;787.602)

(88,153,702,823)

(2,499,440,000,000)

(23.927 .607 .651)

(4,035,834.699)

(4.e03.825,902.349)

(739.000.000)

( 1,335,039.248.669)

| ,281 ,237 .585.993

2.637,544.576,966

9,1 73.804,848"988

6,812,064.502-443

(154.012.229.238)

(2,899,s90,560)

288,353.080.600

1 1,180,931,478,998

(7 5,355,873,979')

181,818,r82

( 1 6,900,000,000;

34,685,816.900

(57,388,239,897)

2l Tang(Ginrn) kh6c vO cdng no hoirt dQng

22 Chi tt c6c qu! crla TCTD (*)Luu chuy6n tidn thuin tir hoqt tlQng kinh doanh

22

23

21

il Ltftl cHUyEN TrEN TU HOAT DQNG DAti ru'I Mua s6m tdi sdn cO dinh 25

2 TiAn thu tir thanh l1i, nhuqng brin TSCD 26

3 Ti6n chi tir thanh l1f, nhugng b6n TSCD (*) 27

4 Mua sam U6t dQng san dAu tu (x) 28

5 Ti6n thu tir b6n, thanh ly bir dQng srin clAu tu 29

6 Ti6n chi ra do b6n, thanh ly bat dQng san dAu tu (x) 30,

-.i r . 1i , :7 Ti6n chi cldu tu, gop von vDro c6c dcrn vi kh6c 31

8 Ti6n thu ddu tu, g6p v6n v?ro cdc don vl kh6c 32

^ Tien thu co ruc vd lgi nhudn duoc chia tir c6c khoin dAu tu, e6p v6n ^ ^o

ddi hun ' 33

Luu chuy6n tidn thuAn tir ho4t tlQng itAu tu 31

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I Tang von co phen to gap yen va/hoac phat hanh co phieu 35 2 Tian thu to phat hanh grey ter c6 gid dai han c6 du dieu kian tinh vac) 36

yen tq c6 va cac khoan von vay dai han }chez 3 Tien chi thanh loan giay 16 c6 gid dai han c6 du dieu kiin tinh van 37

von tit c6 vb. cac khoan vain vay dai han khac 4 CO tdc tra cho c6 Ming, Igi nhCian da chia (*) 38 5 Tien chi ra mua car phieu ngan qu, (*) 39 6 Tian thu duqc do ban co phieu ngan quy 40

Lim chuyen tien thuttn th ho3t dgng tai chinh 41

IV Lyn chuyen tien thuan trong ky 42

V Tien va cic khoan twang throng tien tai that diem dtiu ky 43

VI Dieu chinh anh hinfing caa thay gia 44

VII Tien va cat khoin Wang dung tien tai thrti diem cu6i kji 45

4,053,715,710,000

(262,997,629,820) (611,882,907,450)

3,790,718,080,180 (611,882,907,450)

(15,091,368,226,908) 10,511,660,332,651

20,013,338,515,106 9,501,678,182,455

4,921,970,288,198 20,013,338,515,106

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2

THUYET MINH BAO CAO TAI CHINH RIENG LE Cho Quy IV nam 2012

11 SHB Ngfin hang TMCP Sal Gen — Ha Nie

THUYET MINH BAO CAO TAI CHINH RIENG LE Qujr IV nam 2012

1. Thong tin ve ngin hang

GiAy phip hoat long 0041-NH/GP ngay 13 thong 11 nam 1993 Giay phep hoat do, ng do Ngan hang Nha nu6c Viet Nam cap Then han hog ding cira Ngan hang la 40 nam ka tir ngay cap giay phep dau tien.

110i ding Quin tri

Ong De Quang Hien Ong Nguyen Van Le"

Ong Trgi Ng9c Linh

Ong Pham HOng Thai

Ong Pham Ng9c Tuan

Ba Darn Ng9c Bich Ong Le Quang Thung

Ban kiem suit

Ong Pham flea Binh

Ong Nguyen Him Dire

Ba Hoang Thi Minh

Ong Bui Thanh Tam Ban TOng Giiim dOc

Ong Nguyen Van Le Ong Dang Trung Dung

Ong Bin Tin Nghi

Ong Le gang Khoa

Pham Van Thang

NO Thu Ha Ninh Thi Lan Phucmg

Dang TO Loan

Chu tich Uy vien

Uy vien Uy vien

Uy vien

Uy vien Thgth vien do, c lap

Truing ban

Pho twang ban

Thanh vien

Thanh vien

Tong Giam dtic Pho TOng Giant &tic Pho TOng Giam doe

PhO TOng Giam dtc Phi:5 TOng Giam dOc

Pho TOng Giam d'oc Pho TOng Giant doc kiem Ke toan Truing

Ph6 Tong Giam

Tai bo nhiem ngay 05 thang 5 nam 2012 Tai bb nhiem ngay 05 thang 5 nam 2012

Tai bt nhiem ngay 05 thang 5 nam 2012

BO nhiem ngay 05 thang 5 nam 2012

BO rthiem ngay 05 thang 05 nam 2012

BO nhiem ngay 05 thang 05 Mm 2012 BO nhiem ngay 05 than 05 nam 2012

Tai bo nhiem ngly 05 thang 05 nam 2012

Tai bo nhiem ngay 05 thang 05 nam 2012

BO nhiem ngay 05 thang 05 nam 2012

Tai 13'6 nhiem ngay 05 thang 5 nam 2012

Tai 1)6 nhiem ngay 21 thong 5 nam 2010 BO nhiem ngay 01 thang 9 nam 2006 BO nhiem ngay 05 thang 6 nam 2007

BO nhiem ngay 10 thing 4 nam 2009 BO nhiem ngay 01 thang 11 nam 2010

BO nhiem ngay 15 thang 3 nam 2011 BO nhiem ngay 08 thang 06 nam 2012

BO nhiem ngay 09 thang 10 nam 2012

Try so. chinh SO 77 - Tran Hung Dao - Q.Hoan Kim - TP.Ha NOi - Viet Nam

11 SHB Ngfin hang TMCP Shi Gan — HA NO

2. Dic diem hoot &Ong cua to chat tin dung

Ngan hang Thucmg mai Co phan Sai Gen - Ha Nen (duai day ggi tat la "Ngan hang") la met ngan hang thucmg mai c6 phan Viet Nam thanh lap tai nuerc COng hea Xa hei Chu nghia Viet Nam ved thin gian host d'Ong la 40 nam theo 0041-NH/GP ngay 13 thong 11 nam 1993 dm Ngan hang Nha nuerc Viet Nam. Von dieu le caa Ngan hang tai ngay 31/12/2012 la 8,865,795,470,000 ding (Tam nghin tam tram sau multi lam t5r bay tram chin lam trieu bon tram bay mucri nghin ding). Ngay 28/08/2012 Ngan hang TMCP Nha Ha NOi (Ten viet tat: HBB) chinh thirc sap nhap vao Ngan hang TMCP Sai Gen — Ha Nei (en viet tat: SHB) theo QD 1559/QD — NHNN, vi vay s6

lieu thuyet minh cho kSr nay la s6 lieu hop nhat SHB, HBB ca ( so lieu chua kiem toan), s6 lieu

thuyet minh cho 1c3r truarc la so lieu Gila rieng SHB ca.

HOi so chinh cua Ngan hang clat 41i S6 77 - Tran Hung Dao - Q.Hoan Kiem - Ha NOi - Viet Nam.

Tai ngay 31/12/2012, Ngan hang co 4.462 nhan vien (Dalt nam 2012: 2574 nhan viten) .

3. T6m tit cac chinh sach ke toan chic you

Chuan mut va the dq ke toan au dung

Ngan hang trinh bay cac bao cao tai chinh bang ding Viet Nam (VND) theo Lust cac TO chirc Tin dung, Luot sira den va bei sung met so dieu trong Luat cac T6 chirc Tin dung, cac chuan nurc Ice toan Viet Nam va He thong Ke toan cac to chirc tin dung Viet Nam.

KY bao cao va dun vi tien to

KS, bao cao cua Ngan hang bat &Au tir ngay 01/10/2012 va kat thim vao ngay 31/12/2012. Dan vi tien te sir dung trong ghi chop ke toan la ding Viet Nam (VND).

4. Nguyen tic ghi nhin cac nghtep vy bing ngoai to va quy did

Theo he thong ice toan caa Ngan hang, tat ea cac nghiep vu phat sinh cua Ngan hang dugc hach toan theo nguyen te. Tai thin diem cuen nam, tai san va cong ng co ngulin gee ngoai to dugc quy den sang VND theo t5r gia quy dinh vao ngay lap bang can din ke than. Cac khoan thu nhap va chi phi bang ngoai te cua Ngan hang dugc hach toan bang VND theo tSr gia vao ngay phat sinh thong qua giao dich mua ban ngoai te. Chenh lech t5r gia do danh gia lai cac tai khoan kinh doanh ngoai te dugc hach toan vao bao cao Ket qua Hoat ding Kinh doanh va led nhuan de lai. Chenh lech t5r gia phat sinh do quy ded cac tai san va cong ng khac bang ngoai te sang VND dugc xit 15r vao doanh so

cua cac khoan mpc tuang img tren bang can clOi ke toan vao ngay lap bao cao tai chink

5. Chiing khoan dem tir gin' den ngay dao bun

Chung khoan ng gia den ngay dao hart la cac chimg khoan co 1c5r han co Binh va cac khoan thanh toan c6 dinh hoac co the xac Binh dirge va Ban TOng Guam d'Oc co 5r Binh va co kha nang gia

den ngay dao han. Ngan hang clang ghi nhan cac chimg khoan nay theo gia goc cong lai du thu trir Lai cho phan be. Gia tri phu trOi hoac chiet khau (neu co) cang dugc phan anh vao gia tri ghi s6 cua khoan dau tu. Lai dugc du thu hoac phan bo theo phuong phap throng thong. Chung khoan dugc gia den khi dao han se dugc xem xet ve kha nang giam gia. Ching khoan dugc lap du phOng giam

2

SHB Ngan hang TMCP SAi Gen — HA NOi

gia Idil gia tri tin truing nho hon gia tri ghi s6. Du phong giam gia dugc ghi nhan vao bao cao kat

qua hoat clang kinh doanh.

6. Chleng khoan diu tut sin sang de ban

Chfrng khoan dau to san sang de ban la cac chfmg khoan dugc gift trong thai gian khong An

dinh truerc, co the dugc ban de dap Ong nhu cau thanh khoan hoac de fmg pho vii truOng hop thay

dai lai suit, ti gia, hoac gia tri chfing khoan. Ngan hang dang ghi !than cac chfmg khoan nay theo

gia g6c tong lai do thu trir lai cho phan b6. Gia tri phu trai hoac chiat khau (neu co) cling dugc

phan anh vao gia tri ghi s6 cira khoan dau tu. Lai dugc do thu hoac phan b6 theo phuong phap

cluang thing. Cac chUng khoan nay dugc dthih gia dinh ky theo gia tri thi truing va do phOng giam

gia tri se dugc lap khi gia tri thi truing nho hon gia tri ghi s6. Du phong giam gia dirge ghi nhan

vao bao cao kat qua boat clang kinh doanh.

7. Chting khoan kinh doanh

Chfmg khothi kinh doanh IA Chung khoan ban dau dirge mua va Main gift cho nauc dich kinh

doanh trong ngan han hoac neu Ban Tang Giam d6c guy& dinh nhu vay. Ngan hang dang ghi nhan

cac chfmg khoan nay theo gia got vao ngay giao dich. Trong cac ky tier) theo, cac chOng khoan flap

tut dirge ghi nhan theo gia g6c. Tuy nhien, gia tri thi twang cfia cac chi:mg khoan van dirge Ngan

hang theo dei a danh gia va kha Mang giam gia khi gia tri thi truing thap hun gia g6c. Ngoai hit

truing hop khong the xac dinh gia tri thi truang mat cach chic than thi gia tri cira Chung dirge tinh

dui tren nguyen gia sau khi tit di ton that u6c tinh (neu co). Lai hoac 16 tit kinh doanh clung

khoan dugc ghi nhan teen bao cao ket qua boat 'Tang kinh doanh theo so thuan.

8. Cac khoan cho vay

Cac khoan cho vay ngan han c6 ky han duth 1 nam; cac khoan cho vay va cho thud tai chinh

trung han c6 ky han tit 1 nam den 5 nam va cac khoan cho vay va cho thud tai chinh clai han co ky

han tran 5 nam ka tiz ngdy giai ngan.

Vic phan loai ng va lap do phong rth ro tin dung dirge thoc hien theo Quyat dinh so

493/2005/QD-NHNN ngay 22 thing 4 nam 2005 va Quyet dinh so 18/2007/QD-NHNN ngay 25

thang 4 nam 2007 dm Th'6ng doc Ngan hang Nha nu6c Viet Nam. Cac khoan cho vay dugc plan

thanh nam Whom ng can cif vao tinh hinh tri ng va cac y6uth dinh tinh nhu sau:

Nhom 1: Na tieu chudn

• Cac khoan ng trong han ma Ngan hang dash gia IA co dir kha Mang thu heoi day du ca

gtc va lai dung thai han;

• Cac khoan ng qua han cluth 10 ngay va Ngan hang dart gia la co kha nang thu h6i

day dfi g6c va lai bi qua han va thu h6i day dfx gtc va lai dung th6i han con lai;

3

SHB Ngfin hang TMCP Shi Gan — Ha Ni;

Nhom 2: Na can chit ji

• Cac khoan ng qua han to 10 ngay den 90 ngay;

• Ck khoan no dieu chinh ky han tra ng lan tau;

• Cac khoan ng ca cau lai then han tra ng trong han theo then: han dugc co cAu lai.

NhOm 3: Na du& tieu chuein

• Cac khoan ng qua han Ur 91 den 180 ngay;

• Cac khoan ng co cAu lai thii han tra my Mn dau, trir cac khoan ng dieu chinh ky han tra

no lan dau phan loai vao nhom 2;

• Cac khoan na dugc mien hoar giam lai do khach hang khong du kha na'ng tra lai day di]

theo hop Sing tin dung;

Nhom 4: Na nghi ng&

• Cac khoan no qua han dr 181 den 360 ngay;

• Cac khoan my co cau lai thai han tra ng Mn dau qua han clued 90 ngay theo thin han

tra no dugc co cAu lai inn dau;

• Cac khoan ng co eau lai thin han tra ng Ian thir hai;

Nhom 5: Na c6 kha nang mitt van

• Cac khoan ng qua han tren 360 ngay;

• Cac khoan no co cAu lai thai han tra no Ian Au qua han tit 90 ngay to len theo thin

han tra no dirge ca eau lai fan dau;

• Cac khoan ng co eau lai thoi han tra na lan thir hai qua han theo thed han tra no

dugs co cAu lai lan thin hai;

• Cac khoan ng co cau lai theri han tra no lan thir ba tra len, ke ca chua bi qua han

hoac da qua han;

• Cac khoan ng khoanh, ng the xi ly;

Theo Quyet dinh se 493/2005/QD-NYINN ngay 22 thong 4 nom 2005 va Quyet dinh s6

18/2007/QD-NHNN ngay 25 thong 4 nom 2007, dei yeti cac khoan ng qua han, t6 eh& tin dung

phan loai lai vao nhom no CO run ro thap hon khi Ngan hang danh gia la co dU kha Mang thu hei day

du ca gee va lai; va khach hang CO tan lieu, he so cluing minh cac nguyen nhan lam khoan no nay

qua han dirge xir ly, khac phuc. Ngan hang chili do, ng to quyet dinh phan loci cac khoan ng vao cac

nhom ng thi ro cao hon Wang img yeti mire de run ro khi xay ra met trong cac truing hop sau day:

• Khi co nhiing dien bin bat igi tir tae dung tieu cue den mei truing kinh doanh va

linh vire kinh doanh;

• Cac chi tieu tai chinh cua khach hang hoac kha Mang tra ng cUa khach hang bi say giam;

4

Ngin hang TMCP Sai Gen — HA NO

• Khach hang khong cung cap cho Ngan hang cac thong tin tai chiral kip thai, clay du

va chinh xac a Ngan hang danh gia kha nang tra no cua khach hang.

Der phang rui ro tin dung: Viee tinh du phOng cu the dirge can cu tren cac ty le Ap dung cho

timg nhOm no nhu sau:

1

Ng di" tieu chuk 0%

2 Ng earl chi' ST 5%

3 Ng clued tieu chuAn 20%

4 Ng nghi nger 50%

5 Ng co kha nang mat von 100%

9. TM san co dinh

TM san c6 dinh dirge the hien theo nguyen gia trir di khAu hao Iny ke. Nguyen gia bao g6m

toan be the chi phi ma Ngan hang phai be ra de co dirge tai san c6 dinh tinh den thai diem dim tai

san do vao tang thai san sang sir clung. Tai san c6 dinh dirge tinh khAu hao theo phuong phap

duong thing de tit clan nguyen gia tai san trong suet thai gian hem dung uoc tinh nhu sau:

- Nha cira, vat kin true 10 - 25 nam

- May mec, thiet bi

03 - 05 nam

- Phuong tien van tai

06- 10 nam

- Dung cut quan ly va phan mem tin hoc 03 - 08 nam

Quyen sir dung dAt dirge khau hao theo phuong phap duong thing phi' hop voi GiAy chimg

nhan quyen sir dung dAt. Quyen sir dung dAt vo thai han dirge ghi nhan theo gia goe va khong tinh

khau hao.

10. Tien va cac khoan twang throng tien

Tien va cac khoan tuong duong tien bao g6m tien mat, yang, dd quy, tien giri thanh than tai

NHNN, tin phieu Chinh phit va cac giAy to co gia ngan han du dieu kin chiet khAu voi NHNN, cac

khoan tien giri thanh toan va tien giri, cho vay tai cac t6 chirc tin dung khde co thai han dao han

khong qua 3 thing ke tir ngay

11. Cfic tong cu tai chinh phai sinh

Cac &Ong cu tai chinh phai sinh doge ghi nhan tren bang can d6i ke toan theo gia tri hgp &mg

vao ngay giao dish, va sau do dirge danh gia lai theo gia tri hop 1ST. Lei nhuan hoc to khi cac ceng 5

SHB Ngfin ping TMCP Sii Gen — Ilh

cu tai chinh phai sinh dugc thuc hien dugc ghi nhan trong bao cao ket qua hoat do, ng kinh doanh.

Lai nhuan hok 16 chua thirc hien dugc ghi nhan vao khoan mim chenh Lech danh gia lai cac cong

cu tai chinh phai sinh teen bang can dui Ice Man va dirge ket chuyen vao ket qua hog Ong kinh

doanh vao thoi diem cutii nam.

12. Ghi nhY'n thu nh4p/ chi phi lai

Ngan hang ghi nhan thu nhap tir lai va chi phi lai tren bao cao ket qua hoat dung kinh doanh

tren co ser dir thu, du chi.

13. Ghi nhY'n thu nhap tir phi wit hoa hOng Bich vy

Ngan hang thu phi tir cac dich vu cung cap cho khach hang. Thu nhap tit phi co the chia thanh

cac nhom sau:

• Phi thu tie viec cung cap dich vy trong mot thiri gian nit& clink Phi thu tit viec

cung cap dich vu trong met thed gian nhat dinh dirge du thu trong su6t thOi gian do. Phi nay

bao Om phi quan 11, phi nhan ity thac, hoa hung va cac phi lien quan den cap tin dung,

quail lY tai san, phi quan lY danh muc va cac chi phi plan IY cling nhu phi to van khac.

• Phi thu tie viec cung cap dich vy giao dich: Phi phat sinh tiz viec dam phan va tham

gia dam phan cac giao dich cho mOt ben thin ba, vi du nhu dan xep viec mua c8 phan hoac

cac loci chimg khoan khk hoac mua 1ai doanh nghiep , dirge ghi nhan khi hoan tat giao

dich lien quan. Phi hoac melt ph'an cna khoan phi nay co lien quan den viec thim hien mOt

cong viec nhat MI-1h se dirge ghi nhan khi hoan tat dieu kien tuong

6

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frl SHB Ngan hang TMCP Sai GOn — Ha NOi

15. Tien mat, yang bac, di quY

31/12/2012 31/12/2011

VND VND

Tian mat bang VND 258,530,377,892 293,734,281,400

Tian mat bang ngoai to 222,587,125,850 131,369,301,883

Kim loci qu57, da cluSi 3,758,142,824

484,875,646,566 425,103,583,283

16. Tien gin tai Ngin hang Nha nut

31/12/2012 31/12/2011

VND VND

Tian gui thank town tai NOT' I hang Nha nueic 2,789,224,639,025 35,111,525,637

Tian gui phong toa (nau co)

Tian gui Ichac

2,789,224,639,025 35,111,525,637

17. Tien, yang girl tai va cho vay the to chat tin dung khic

31/12/2012

VND

31/12/2011

VND

Tien, yang gni khong kj, hqn 1,472,202,002,607 3,158,245,174,689

- Bang VND 979,950,354,472 3,071,464,876,998

- Bang ngoai ta, yang 492,251,648,135 86,780,297,691

Tien, yang gal cd kj, hqn 19,564,280,066,481 15,449,892,814,830

- Bang VND 18,636,242,066,481 14,079,410,414,830

- Bang ngoai te, yang 928,038,000,000 1,370,482,400,000

Cho vay 8,890,044,000,000

- Bang VND 7,350,000,000,000

- Bang ngoai te, yang 1,540,044,000,000

29,926,526,069,088 18,608,137,989,519

9

SHB Ngfin hIng TMCP Ski Gen — Ha NOi

18. Cic cling cy tat chinh phii sinh vi cac tat sin tali chinh khic

Tong gici Fri clic: hop thing (theo tY gia ngay

hie'rr lye hop &hag)

Tang gia tri ghi so ke loan (theo gia tai ngay lap biro coo)

Tai scin COng no

Tai ngay 31 thang 12 nam 2012

Gong cy TC phut sinh tan to 1,710,623,497,800 5,846,612,060

Giao dich Icy han dal) to 913,539,370,000 3,263,769,995

Giao dich hoan d6i ky han 797,084,127,800 2,582,842,065

Tai ngay 31 thang 12 nam 2011

Citing cy TC phdi sinh lien to 398,483,360,912 4,035,834,699

Giao dich Icy han tan to 343,538,671,112 4,649,608,299

Giao dich hoan d6i Icy han 54,944,689,800

19. Cho vay khach hang

31/12/2012

VND

31/12/2011

VND

(613,773,600)

Cho vay cac t6 chirc kinh ta, ca nhan trong

nueot Cho vay chiet Ichau thuong phieu va cac giay to co gia

Cho thud tai chinh

Cac khoan tra thay khach hang

Cho vay bang von tai trg, tly that dau to

Cho vay 061 voi cac to chic, ca nha'n nuoic:

ngoai

Cho vay khac

Na cho vay dugc khoanh va ng cha

54,890,364,332,868 28,920,227,441,804

985,650,393,340

22,168,473,454

582,245,331

2,270,922,114

74,572,331,345

10,718,810,674

897,889,799,384

22,011,922,616 203,274,991,859

56,871,071,024,884 29,158,660,639,905

10

11 SHB Ngfin hang TMCP Sai Gen — HA Nei

19.1. Phan tich chat heqng nq cho vay

31/12/2012

VND

31/12/2011

VND

Ng du tieu chuar' 47,411,613,614,064 27,413,610,255,517

Ng can cha 4,613,611,974,996 1,093,637,444,907

Na dthai tieu chuM' 1,053,445,014,484 218,922,396,906

Na nghi Tiger 1,724,926,789,777 154,147,495,684

Nq eó kha naiThg mat von 2,067,473,631,563 278,343,046,891

56,871,071,024,884 29,158,660,639,905

19.2. Phan tich du nq theo thin gian

31/12/2012 31/12/2011

VND VND

Ng ngan han 32,390,613,057,711 18,511,039,358,086

Ng trung han 12,539,223,509,333 6,394,821,023,356

Na dai han 11,941,234,457,840 4,252,800,258,463

56,871,071,024,884 29,158,660,639,905

19.3. Phan tich dlr nq cho vay theo dOi tuong khich hang va loai hinh doanh nghttp

31/12/2012

trieu VND %

31/12/2011

trieu VND Vo

Cho vay ctic TCKT 40,748,054 71.65 19,951,578 68.42

Doanh nghiep NhA flute trung ucmg 2,127,108 334 791,375 2.71

Doanh nghiep NhA nuac dia phucmg 560,436 0.99 224,399 0.77

Cling ty TNI-111Nha nuoc 2,944,494 5.18 1,063,033 3.65

COng ty TNI-111-1tu nhan 11,517,994 20.25 6,280,638 21.54

COng ty c6 phdn NhA nude 3,197,708 5.62 2,138,144 7.33

C6ng ty co phAn khdc 19,063,711 33.52 8,575,624 29.41

Ging ty hqp danh 1,706 0.00 1,319 0.00

Doanh nghiep to nhan 763,502 1.34 531,6851 1.82

Doanh nghiep co von am to ntrac ngodi 500,953 0.88 328,493 1.13

Kinh to tap the 70,443 0.12 16,867 0.06

Cho vay cd nhan 15,937,074 28.02 9,075,962 31.13

Cho vay khdc 185,943 0.33 131,121 0.45

56,871,071 100.00 29,158,661 100.00

11

SHB Ngin hang TMCP Sai Gan - Ha NOi

19.4. Phan tich du nq cho vay theo nginh kinh to

31/12/2012

trieu N/ND 11/0

31/12/2011

trit'u VND %

N6ng nghiep va lam nghiep va thily san

Khai khoang

C6ng nghiep the bidn, chd tao San xuAt va phan phOi didn, khi dot, nuOc ming, hai nuOc va dieu hem khong khi Cung cap nuOc; hoat dOng quan ly va xir ly thc thai, nuOc thai

Xay dung

Ban bufin va ban le; sin china o to, mo to, xe may va xe c6 do, ng ca khac

Van tai kho bai

Dich vii km tria va an u6ng

Thong tin va truyen thong

Float tit:mg tai chinh, ngan hang va bao him

Hoat deing kinh doanh bdt do, ng san

Hoat ging chuyen m6n, khoa hoc va cong nghd

Float do, ng hanh chinh va dich vu ho try

Hoat dOng cila Bang COng san, to claire chinh tri - xa hoi, quan ly nha nuerc, an

Giao duc va dao tao

Y to va hoat dOng tro gifip xa hei

Nghe thuat, vui choi va giai tri

Hoat dOng dich vu khac Float dong lam thud cac cong viec trong cac he, gia dinh, san xuat san pham Vat chat va dich vti to tieu dung cua ho gia dinh Hoat dong cda cac t6 chfrc va ca quan quoc to

8,090,626

3,964,713

8,707,926

1,342,569

23,686

6,118,343

10,504,245

4,092,720

1,284,432

95,341

720,594

2,236,672

17,105

49,744

4,992

44,085

76,326

21,757

9,206,153

261,952

7,089

14.23

6.97

15.31

2.36

0.04

10.76

18.47

7.20

2.26

0.17

1.27

3.93

0.03

0.09

0.01

0.08

0.13

0.04

16.19

0.46

0.01

3,478,762

2,676,492

5,068,777

486,452

6,195

3,301,472

5,742,949

1,553,418

782,871

28,032

463,209

1,392,049

24,458

32,697

5,303

13,480

45,346

12,709

3,822,944

185,738

35,308

11.93

9.18

17.38

1.67

0.02

11.32

19.70

5.33

2.68

0.10

1.59

4.77

0.08

0.11

0.02

0.05

0.16

0.04

13.11

0.64

0.12

Tang du nn 56,871,071 100.00 29,158,661 100.00

12

SkIB Ngan bang TMCP Sal Gan - Ha NOi

20. Dv phbng riii ro tin (long

Dv pilling chung

VND

Dv phong cu the

VND

ELLE:a

SO du dau k5r 200,004,430,998 154,962,118,692

Du phong riu ro trich lap trong kST/ (Hoan nhap dv phong trong Icy)

144,071,656,889 752,457,604,945

Du phong giam do xir 15T cac khoan ng kW) thu h6i bang nguim du phong

Di6u chinh tang/ (gam) lchac

SO du cuOi ky 344,076,087,887 907,419,723,637

10 Mak

SO du du ky 164,823,526,714 107,732,171,165

Dv phi:mg rUi ro trich lap trong 14/ (Hoan nhap du phong tong kST)

35,180,904,284 47,968,947,527

Du phong giam do )(Cr 15/ the khoan ng kho thu h6i bang ngdon dv phong

739,000,000

SO dir cuoi Id/ 200,004,430,998 154,962,118,692

21. Ch'ing khoan dau to

21.1. Ch'ing khoin dau to sin sang a ban

31/12/2012

VND

31/12/2011

VND

Chung khan N9

Chimg khoan Chinh phi)

Chimg khoan Ng do cac TCTD khac trong'

nuerc phat hanh Ching khoan Ng do cac TCKT trong nu& r

phit hanh Chang khan Von

Chung khoan V6n do cac TCTD lchic tong nuot phat hanh Chung khoan Von do cac TCKT tong nu& ph& hanh Du phbng giam gia chfrng khan min sang di ban

7,766,210,296,387

4,492,883,202,543

375,018,484,551

2,898,308,609,293

48,023,619,317

11,688,790,000

36,334,829,317

(9,863,783,316)

12,230,528,533,537

950,000,000,000

8,430,105,806,501

2,850,422,727,036

20,711,620,000

11,688,790,000

9,022,830,000

(14,685,653,800)

7,804,370,132,388 12,236,554,499,737

13

SHB Ngan hang TMCP Sii Gan — Ha Nia

21.2. Cluing khoin dau tn. gilt den ngay din linn

31/12/2012

VND

31/12/2011

VND 7

Chting khoan Chinh phis 1,324,050,123,124 1,000,000,000,000

Chimg khoan Ng do cac TCTD Ichac trong nu&

phat hanh 2,345,668,000,000 1,610,840,000,000

Chung khoan Ng do ck TCKT trong nu& PH 1,075,187,684,837

Du phong giam gia chimg khoan dau tu gift den

ngay dao ban 4,744,905,807,961 2,610,840,000,000

22. G6p yen, dau tu. dai hun

31/12/2012 31/12/2011

VND VND p

DAu tu vao cong ty con 167,710,070,000 20,000,000,000

Cac khoan dau tu vao cong ty lien doanh 69,484,434,182

Cac khoan dau tu vao cong ty lien ket

Cac khoan dau tu dai ban Ichac 350,841,525,375 334,289,000,000

Dv phong gia' m gia dau tu dai han (975,759,107) (975,759,107)

587,060,270,450 353,313,240,893

14

SHB Ngan hang TMCP Sai Gen — Ha Nei

23. TM san co dinh him hinh

- Tang, giim tai sin co dinh him hinh ky nay

Nha caa, Khofie myc May mac, thiet

vat kin trtic

Phtrang tien yen tai, truyen dAn

Dung cu quin It

Don vi tinh: VND

TM san co dinh Ceng khic

Nguyen gift

so du diu ky SO tang trong Icy

- Mua trong ky - Dau to XDCB hoan

- Tang khac Se giam trong ky

- Chuyin sang BDS ciciu to

- Thanh ly, nhuang ban

Gicim khcic -

49,170,531,021

140,060,863,472

140, 060,863,472

113,833,061

113,833,061

54,627,721,416

138,152,101,894

138,152,101,894

935,807,964

935,807,964

80,374,843,542

70,066,453,773

70,066,453,773

4,117,352,254

4,117,352,254

60,549,882,350 71,714,018,881

71,714,018,881

9,042,132,044

9,042,132,044

6,458,905,414

16,576,652,471

16,576,652,471

12,545,455

12,545,455

251,181,883,743

436,570,090,491

436,570,090,491

14,221,670,778

14,221,670,778

SO Mr cued ky 189,117,561,432 191,844,015,346 146,323,945,061 123,221,769,187 23,023,012,430 673,530,303,456

Gia tri hao men luy ke

SO dir den ley

SO tang trong Icy

- Khciu hao trong kV

- Tang khcic Se gram trong ky

- Chuydn sang BDS dam to

- Thanh 1V, nlurang ban

- Guam khac

10,483,561,956

79,426,327,373

79,426, 327, 373

1,132,779,321

1,132,779,321

18,894,881,892

35,951,816,755

35,951,816,755

847,372,930

847,372,930

23,605,174,045

33,995,508,451

33,995, 508, 451

2,572,630,884

2,572,630,884

28,326,026,142

47,550,312,080

47,550,312,080

309,385,117

309,385,117

2,942,602,285

10,606,521,904

10,606, 521,904

230,734,478

230,734,478

84,252,246,320

207,530,486,563

207,530,486,563

5,092,902,730

5,092,902,730

SO du cued ky 88,777,110,008 53,999,325,717 55,028,051,612 75,566,953,105 13,318,389,711 286,689,830,153

Gia tri can lei au INCH

Tai ngly ky 38,686,969,065 35,732,839,524 56,769,669,497 32,223,856,208 3,516,303,129 166,929,637,423

Tai ngay cu.& ky 100,340,451,424 137,844,689,629 91,295,893,449 47,654,816,082 9,704,622,719 386,840,473,303

15

SHB Ngan hang TMCP Sai Gen — HA NAi

- Ting, giim tai sin el; dinh hiku hinh ky trut

Khofin mac

Nguyen gia

Nha cira, vat kitn true

May metc, thief bi

Phtrtrng tin van Thief bi van

truytn dOn [thong Tai salt co djnh

kit&

Dan vi tinh: VND

COng

St du. dim ky 47,646,431,991 20,839,992,233 63,353,525,582 39,033,478,903 4,397,959,273 175,271,387,982

SO tang trong ky 1,524,099,030 33,787,729,183 17,494,639,805 21,674,102,527 2,060,946,141 76,541,516,686

- Mua trong ky 1,524,099,030 6,542,062,564 17,494,639,805 21,674,102,527 2,060,946,141 49,295,850,067

- Da'u to XDCB hoan thanh 27,243,040,619

- Tang khac 2,626,000 2,626,000

St giam trong ky 473,321,845 157,699,080 631,020,925

- Chuyjn sang BDS dau to

- Thanh ly, nluryng ban 473,321,845 157,699,080 631,020,925

- Gicim khcic SO thr eutd ky 49,170,531,021 54,627,721,416 80,374,843,542 60,549,882,350 6,458,905,414 251,181,883,743

Gia trj hao mon luy ke

SO du den ky 7,516,925,385 7,974,046,868 15,787,191,744 16,781,836,843 1,677,560,681 49,737,561,521

SO tang trong kj, 2,966,636,571 10,920,835,024 8,017,521,641 11,692,798,253 1,265,041,604' 34,862,833,093

- Mau hao trong ky 2,966,636,571 10,920,835,024 8,017,521,641 11,692,798,253 1,265,041,604 34,862,833,093

- Tang khcic SO gram trong ky 199,539,340 148,608,954 348,148,294

- Chuyjn sang BDS ddu to

- Thanh 1P, nhucmg ban 199,539,340 148,608,954 348,148,294

- Gicim khac St du cuOi ky 10,483,561,956 18,894,881,892 23,605,174,045 28,326,026,142 2,942,602,285 84,252,246,320

Gia trj con lai

Tai ngay ky 40,129,506,606 12,865,945,365 47,566,333,838 22,251,642,060 2,720,398,592 125,533,826,461

Tai ngly cual ky 38,686,969,065 35,732,839,524 56,769,669,497 32,223,856,208 3,516,303,129 166,929,637,423

16

SHB Ngfin hang TMCP Sai Gan — Ha Nal

24. TM san d Minh vo hinh

- Ting, giam tai san co dinh vo hinh ky nay:

Phan mem vi 1Choin myc Quyen sir dung dat tinh

Tai san c6 dinh vo hinh khic

Don vi tinh. VND

Cling

Nguyen gia se du &u ky 2,030,651,354,061 53,512,026,515 21,983,080,310 2,106,146,460,886

SO tang trong ky 1,377,400,692,500 160,045,822,952 1,537,446,515,452

- Mua trong ky 1,377,400,692,500 160,045,822,952 1,537,446,515,452

- Tang khcic SO giam trong ky 37,518,036,000 40,172,195,760 77,690,231,760

- Thanh 1P, nhuvng ban - Giant khcic

37,518,036,000 40,172,195,760

37,518,036,000 40,172,195,760

So du cad ky 3,370,534,010,561 173,385,653,707 21,983,080,310 3,565,902,744,578

Gia tri hao mon lug se du de'u ky 631,102,326 14,064,122,632 4,249,751,607 18,944,976,565

SO tang trong ky 1,348,949,105,937 49,371,752,064 14,666,762,260 1,412,987,620,261

- Khciu hao trong kj' 1, 348,949, 105,937 49,371,752,064 14, 666,762, 260 1, 412,987, 620, 261

- Tang khcic st, giam trong ky 1,348,514,384,714 907,750,226 1,349,422,134,940

- Thanh iy, nhuvng ban - Gia'm khdc 1,348,514,384,714 907,750,226

Sii du cuoi ky 1,065,823,549 62,528,124,470 18,916,513,867 82,510,461,886

Gia tri con lai Tyi ngay dau ky 2,030,020,251,735 39,447,903,883 17,733,328,703 2,087,201,484,321

Tai ngay ctit4 ky 3,369,468,187,012 110,857,529,237 3,066,566,443 3,483,392,282,692

17

SHB Ngfin hang TMCP Sai Gen — Hi Nei

- Tang, giam tai san

Khoan muc

Nguyen gill

co dinh vS hinh ky truirc :

Quyen sir dyng Phan mem vi

det tinh Titi sin co dinh

ve hinh khac

Don v tinh: VND

ging

SO do ky 1,380,377,188,421 5,988,310,020 20,000,000,000 1,406,365,498,441

SO tang trong ky 650,274,165,640 47,523,716,495 1,983,080,310 699,780,962,445

- Mua trong ky 650,274,165,640 47,523,716,495 1,983,080,310 699,780,962,445

SO giam trong ky SO du cuOi ky 2,030,651,354,061 53,512,026,515 21,983,080,310 2,106,146,460,886

Gill tri hao mon luy ke

SO thr dau ky 473,434,736 3,291,957,009 3,000,684,696 6,766,076,441

SO tang trong ky 157,667,590 10,772,165,623 1,249,066,911 12,178,900,124

- Khciu hao trong ky 157,667,590 10,772,165,623 1,249,066,911 12,178,900,124

SO gbm trong ky SO du cuOi ky 631,102,326 14,064,122,632 4,249,751,607 18,944,976,565

Gill tri con lyi

Tyi ngity deo ky 1,379,903,753,685 2,696,353,011 16,999,315,304 1,399,599,422,000

Tyi ngay cuti ky 2,030,020,251,735 39,447,903,883 17,733,328,703 2,087,201,484,321

- Danh ninc Quyen sir dung dAt

31/12/2012

VND

31/12/2011

VND

Tinh CAn Thu 69,584,692,000 69,584,692,000

Tinh DA Nang 227,507,425,586 265,025,461,586

Tinh HA NOi 2,734,282,736,875 1,665,308,835,375

Tinh Khanh Hem 18,037,226,100 18,037,226,100

Tinh Men Giang 5,211,535,400 5,211 535 400

Tinh Lam DEng 7,483,603,600 7,483,603,600

Tinh Binh PhuOc 6,514,087,000

Tinh Binh Dtrcmg 22,375,204,000

TP I-16 Chi Minh 279,537,500,000 3,370,534,010,561 2,030,651,354,061

18

SHB Ngfin hang TMCP Sai Gan — Ha NOi

25. Tai san Co kink

31/12/2012

31/12/2011

VND

VND

Cac khoan lai, phi phai thu

Chi phi xay dang ca ban der dang

Cac khoan phai thu (*)

Du pheng riff ro cho cac tai san Co khac

Tai san CO khac

7 4,539,212,394,899

225,086,125,860

2,336,627,799,613

1,670,395,598,054

53,820,545,107

1,765,077,564,085

4,013,902,028,981 2,142,577,606,288

11,114,828,349,353 5,631,871,313,534

(*): Khong bao gom tai san thue thu nhip hoar 1 i va the khoan phai thu to cac giao dich

nOi

26. Cfic khoin nq Chinh phii va NHNN

31/12/2012

VND

31/12/2011

VND

2,184,953,736,805

700,000,000,000

1,109,505,899,736

375,447,837,069

Vay NHNN

Vay theo 116 so tin ching

Vay chiet khan, tai chiet khau giay tb c6 gia

Vay cam co cac giay tb c6 gia yeti NHNN bang VND

Vay BQ Tai chinh

Cric khan nv kit&

27. Tien, yang giii va vay cac to chat tin ding khac

- Tien vang giri tai cac to chic tin ding khfic

2,184,953,736,805

Tan, wing gal khong IcY hgn

- Bang 'VND

- Bang yang va ngoai to

Tiin, wing gin co Ity hgn

- Bang VND

- Bang yang va ngoai to

31/12/2012

VND

934,967,159,172

921,868,241,479

13,098,917,693

14,570,636,000,000

13,800,000,000,000

770,636,000,000

15,505,603,159,172

31/12/2011

VND

3,073,462,954,910

3,073,432,231,736

30,723,174

12,835,620,442,000

11,752,564,442,000 ,

1,083,056,000,000

15,909,083,396,910

19

SHI3

Nein hang TMCP Sal Gen — HA Ni

- Tien yang vay cac to chat tin (king khfic

31/12/2012

VND

31/12/2011

VND

- Bang VND 4,897,000,000,000

- Bang yang va ngoai to 1,374,648,000,000

Ding 6,271,648,000,000

Tong tien, yang giri va vay cac to chat tin dung khac

21,777,251,159,172 15,909,083,396,910

28. Tien girl ciia khich hang

31/12/2012 31/12/2011

VND VND

Tien, yang pH khong kfr hgn 6,157,873,855,761 4,295,134,807,545

- Tien gui khong ky ban bang VND 4,549,942,171,271 3,634,145,934,034

•

- Tian gui khOng kS/ han bang yang, ngoai 1,607,931,684,490 660,988,873,511

Wen, yang gin c6 ky hgn 71,401,621,862,320 30,363,221,310,774

- Tie‘n c6 1c5i ban,g VND 66,416,095,457,913 28,369,402,675,274

- Tien giri c6 kSi ban bang yang, ngoai to 4,985,526,404,407 1,993,818,635,500

Tien gin von chuyen thing 8,426,122 6,902,523

Men girl 195 guy 120,361,420,746 156,283,861,013

77,679,865,564,949 34,814,646,881,855

20

M SHB Ngin hAng TMCP Shi Gen — HA Ni

29. Viin tai try, uy thic dau hr, cho vay to chat tin dung chiu rui ro

31/12/2012 31/12/2011

VND VND

Viin nhan tai try, ay thic dau tu, cho vay b'a'ng 379,615,553,690 225,463,080,000 VND

Von nhan tai try, fly thk dau tu, cho vay bang yang, ngoai to

5,629,870,467 922,932,419

385,245,424,157 226,386,012,419

30. Cie khoin nv khac

31/12/2012

VND

31/12/2011

VND I

Cac khoan phai tra not b0 1,093,589,177,162 22,885,914,807

Ck khoan phai tra ben ngoai 155,835,544,888 244,953,451,291

Dv phong tin ro khaz 40,81Z95I,968 26,314,94Z184

1,290,237,674,018 294,154,308,282

21

SHB Ngan hang TMCP Sai Gen — Ha Nei

31. Vim va the quy ctia tn' chit tin thing

VOn gop/Vtin

dieu Ic

ThOng du von co

phan

CO phieu Chenh lOch ty Quy Han ttr quS7 gii 1161 doll ph& triOn

Quy Do. phong tai

chinh

Don vi tinh: Trieu eking

guy Dtr tru Loi nhuan sau thue/ be sung von Ceng

1,6 lay ke dieu IO

SO du dau ky

Tang trong kY

Tang v6n trong IcSr

Lqi nhuan tang trong ky

Trich b6 sung guy cho ky truCc Tam trich lap the guy du trit Chuy6n tir quy dkr tit sang v6n Ban c6 phiau guy'

Cac khoan tang khan

Glum trong ky

Sir dung trong kj/

Mua c6 phi6u qu5r

Chia c6 tirc IcSr truee

Cac khoan giam khae

SO du cuOi quY

4,815,795

4,050,0001

4,050,000

8,865,795

98,000

3,716

2,261

1,455

101,716

(5,260)

(5,260)

13

13

175,502

167,199

20,826

146,373

342,701

91,817

42,875

10,961

31,914

134,692

628,825

65,831

0

(86,610)

(31,787)

0

184,228

658,806

33,398

625,408

35,851

5,804,693

4,329,620

(86,610)

2,261

4,413,969

658,806

33,398

625,408

9,475,507

22

SHB Ngan hang TMCP Sal Gen - Ha NOi

32. Thu nhap lai va cac khoan thu nhap twang ty

Quy IV.2012

VND

Quy IV.2011

VND

Thu nhOp 101 tan gal 3,543,623,157,300 2,081,293,843,166

Thu 141 ti6n girl 1,625,913,396,833 365,793,048,305

Thu lai ti6n vay 1,565,838,739,643 1,336,808,096,561

Thu lai tit kinh doanh, dau to chirng khothi 351,871,020,824 378,692,698,300 Ncr

Thu khdc tir haat dOng tin dung 145,928,574,699 143,405,403,857

3,689,551,731,999 2,224,699,247,023

33. Chi phi lai va cac khoin chi phi twang ty

Quy IV.2012 Quy IV.2011

VND VND

Tth lai ti6‘n gad 3,155,751,980,882 1,426,183,115,848

Tra lai tien vay 27,945,567,979 95,622,624,655

Tra lai phat hanh gay ter c6 gia 85,109,846,551 166,607,533,694

Tra lai tian thu'e tai chinh

Chi phi hoat long tin dung Ichac 74,222,648,279 385,483,259

3,343,030,043,691 1,688,798,757,456

34. Lii/16 than tir host dYng dich vy

Quy IV.2012 Quy IV.2011

VND VND

Thu phi dich vu 43,970,723,409 126,385,592,720

- Haat deing thanh toan 11,769,436,255 24,198,553,072

- Hoat Ong bao lanh 26,530,899,238 70,871,831,345

- Hoat do, ng ngiin' quy 1,346,052,291 1,860,518,662

- Dich vu dai ly 259,058,604 9,761,403

- Thu phi dich vu lchac 4,065,277,021 29,444,928,238

Chi phi dich vu lien quan (14,160,558,090) (9,202,854,856)

- Hoat d'gng thanh toan (3,029,949,066) (3,368,286,715)

- Hoat d'gng ngaiTh quSr (2,551,635,657) (591,389,194)

- Chi phi dichWIchac (8,578,973,367) (5,243,178,947)

Lai/ to than tir host &jug dich vy 29,810,165,319 117,182,737,864

23

SHB Ngfin hang TMCP Sal Con - Ha Ni

35. Lai/ 18 thuAn tir hog dOng kinh.doanh ngoaihti

Quy IV.2012

VND

QuSr IV.2011

VND

Thu nhilp tie hoot &Ong kinh doanh ngogi

h 1,967,793,101,261 31,575,346,016

- Thu tir kinh doanh ngoai to giao ngay 1,954,566,558,006 19,342,932,448

- Thu tit kinh doanh yang

- Thu tit cac cong cu tai chinh phai sinh tien to 13,226,543,255 12,232,413,568

Chi pht hoot dpng kinh doanh ngogi hoi (1,970,938,311,258) (31,096,673,938)

- Chi ve kinh doanh ngoai to giao ngay (1,968,235,677,026) (16,911,644,996)

- Chi ve kinh doanh vang

- Chi ve cac cong cu tai chinh phai sinh tien tg (2,702,634,232) (14,185,028,942)

LAY 16 than tir host dOng kinh doanh ngoai

hOi (3,145,209,997) 478,672,078

36. Thu nhOp tir gop v6n, mua co phAn

Qu9 IV.2012 Qucr IV.2011

VND VND

Co tut. nhan &roc trong kjr tir gop van, mua co !Mein

- Tit chirng1choan Von kinh doanh

- Tit chung khoan Vein d&u to

- Tit gop von, dAu tir dai han

Lqi nhuOn nhOn throe tir cong ty con

1,276,192,500

6,656,321,452

750,000,000

6,656,321,452 2,026,192,500

24

SI SHB Ngfin hAng TMCP Sal Con — HA Niji

37. CM phi host ding

Quy IV.2012

VND

QuSr IV.2011

VND

Chi nip thu6 va the khoan phi, le, phi 11,458,978,789 11,245,331,621

Chi phi cho nhan vien 239,436,392,768 140,221,152,624

Chi V6 tai san 102,722,518,323 55,993,579,976

Chi cho float do, ng quan ly Gong vu 251,405,001,531 120,235,457,531

Chi nip phi bao hiem, bao dam hen giri cia lchach hang

14,841,008,649 6,727,915,303

Chi phi du pheng (kh6ng tinh chi phi du phong riu ro tin dung nOi va ngoai bang; du pheng giam gia chirng lchodn)

(1,256,658) 1,894,848,953

Chi phi boat do, ng khac (26,008,757) 975,759,107

619,836,634,645 337,294,045,115

38. Tien va cac khoan Mow throng tien

31/12/2012

VND

31/12/2011

VND

Teen mat va cac khoan tucmg duong tin tai quy 484,875,646,566 425,103,583,283

Tien girl tai Ngfin hang Nha nu& 2,789,224,639,025 35,111,525,637

Tien girl thanh toan tai the TCTD kit 1,472,202,002,607 3,158,245,174,689

Tian girl va cho vay cac TCTD khac c6 ky han khong qua 3 ding

50,700,000,000 10,108,878,231,497

ChUng khoan c6 thin han thu h6i hoac dao han ldiong qua 03 thing k6 tir ngay mua

124,968,000,000 6,286,000,000,000

4,921,970,288,198 20,013,338,515,106

39. Lni hinh va gia tri tai sin the chip can khach hang

Gia tri so saich Gia tri tai thin them lip ban can

31/12/2012 31/12/2011 31/12/2012 31/12/2011

Bat Ong san 46,623,608,910,715 26,876,564,862,146 46,623,608,910,715 26,876,564,862,146

Ding san 20,873,587,987,526 18,779,778,280,727 20,873,587,987,526 18,779,778,280,727

Chimg to co gia 11,971,473,902,364 3,132,017,575,733 11,971,473,902,364 3,132,017,575,733

TM san khac 24,729,448,504,851 13,077,086,815,770 24,729,448,504,851 13,077,086,815,770

104,198,119,305,456 r

61 ,865,447,534,376 104,198,119,305,456 r 61,865,447,534,376

25

M SHB Ngan hang TMCP Safi Gen — Ha NOi

40. Nghia vu my tiem An va cac cam ket dun ra

Trong qua trinh host Ong kinh doanh, Ngan hang thyt hien cac cong cu tai chinh lien quan den

cac khoan num ngoai bang can dii Ica toan. Cac cong cu tai chinh nay chi]. yen bao gOm cac cam kat

bao lath va thu tin dung. Cac cong cu nay cling tao ra nhung rui ro tin dyng cho Ngan hang ngoai

cac riim ro tin dyng da dugc ghi nhan trong nOi bang

Rai ro tin dung cua cac cong cu tai chinh ngoai bang dugc dinh nghia la kha nang mang den nim

ro tin dyng cho Ngan hang khi met trong cac ben lien quan ten cling cu tai chinh do khong thyc

hien cac dieu khoan cua hop Sing.

Bao lath tai chinh la cac cam la cep dieu kien ma Ngan hang cap cho khach hang a giao dich

yeti met ben thir ba trong cac host do, ng ve bao lath vay von, bao lanh thanh town, bao lath thyc

hien hop ding va bao lath du than. Rim ro tin dyng lien quan den viac cap bao lath ve ca ban

giOng rum ro cho vay khach hang.

Giao dich thu tin dyng thuang mai tra ngay la loam giao dich trong do Ngan hang cung cap tai

chinh cho khach hang coa minh, thong thuong la ngubi muainha nhap khan hang hod va ben thy

Sang IA ngubi baninha xuat khan. Rim ro tin dyng trong thu tin dung tra ngay thuang thap do hang

hod nhap khan dugc ding de the chap cho loci giao dich nay.

Giao dich thu tin dyng tra cham se phat sinh ram ro khi hop ding da dugc thyc hien ma khach

hang kh8ng thanh town cho ben thy Song. Cac thu tin dyng tra chain khong dugc khach hang

thanh town dugc Ngan hang ghi than la khoan cho vay bat buOc va cong ng trong 1mg the hien

nghia vu tai chinh cua Ngan hang phai thanh town cho ben thy huong va thyc hien nghia vu cua

Ngan hang trong viac bao lanh cho khach hang.

Ngan hang thubmg yeu cau khach hang kY guy de dam bao cho cac cong cu tat chinh cep lien

quan den tin dung khi can thiet. Gia tri ky quy dao do, ng nr 0% den 100% gia tri cam kat dugc cap,

tuy thuoc vao mire de tin cay cua khach hang do Ngan hang danh gia.

Chi -net cac khoan cong ng tiem an va cam kat ngoai bang vao ngay 31 thang 12 na.'rn 2012 nhu

sau:

31/12/2012 VND

31/12/2011 VND

Bao lath tai chinh 2,366,410,752,160 2,587,953,291,233

Thu tin dyng tra ngay 168,801,960,954 338,340,916,961

Thu tin dyng tra chani 167,635,372,227 199,886,935,717

Cam kat bao lath Ichac 2,584,320,373,067 82,624,834,815

5,287,168,458,408 3,208,805,978,726

26

SHB Ngfin hang TMCP Sai Gen — Hit NOi

41. Giao did) yid cac ben lien quan

Giao dich voi cac ben lien quan la cac giao dich dugc thvc hien voi cac ben co lien quan voi

Ngan hang. Cac ben dugc coi la lien quan neu met ben co kha nang kiem soat hoic co anh Inn:mg

Bang ke dei voi ben kia trong viec ra guy& dinh dei voi cac chinh sach tai chinh va hoat deng. Met

ben dugc coi la ben c6 lien quan voi Ngan hang neu:

(a) Trvc tier' hoic gian ti6p qua mot hay nhieu ben trung gian, ben nay:

kiem soat hoac bi kiem soat hoac chin sv kiem soat chungbei Ngan hang (bao gem cac cong ty mg, cong ty con);

I. co von gOp vao Ngan hang va do do co anh hueng ding Ice tad Ngan hang;

co quyen clang kiem soar Ngan hang;

(b) Ben lien quan la cong ty lien doanh, lien ket ma Ngan hang la met ben lien doanh, lien ket;

(c) Ben lien quan co thanh vien la nhan sv chinh trong Ban Tang Giarn dec cua Ngan hang

hoic cong ty mg caa Ngan hang;

(d) Ben lien quan la thanh viten mat thiet trong gia dinh cua bat IcST ca nhan nao da neu trong

diem (a) hoac (c);

(e) Ben lien quan la met t6 chirc taw tiep hoac gian tip chit' sv kiem goat, clang kiem soat

hoac chiu anh huemg Eng ke, hoac co quyen bleu quyet bed bat lc, ca nhan nao dugc de cap den

trong diem (c) hoac (d).

Tom tit met se giao dich lon voi the ben lien quan trong quST IV nal' n 2012 nhu sau:

Cac giao dich

Thanh toan dich vu quang cao

Thu dr dich vu iry thic dau to

Thu c6 tire tir cong ty lien quan

&mg

90,909,091

86,473,095,052

T6m tit cac khoan phai thu phial tra cac ben lien quan tai thei diem 31 thing 12 nam 2012 nhu sau Phrii thu

Cdc giao djch erring citing

Turn frng hop d6ng cung cap dich vu quang cao 178,711,571,012

Cho vay 450,098,558,207

Ky quy a kinh doanh chung khoan Oy thac dau to 1,103,516,420,043

Tien gni khong IcSt ban 202,590,797,792

Tien gin co lcY ban 559,054,000,000 2,493,971,347,054

27

SHB

NgAn hen TMCP Shi Gen - HA NOi

42. Chinh sach quan 1ST riii ro lien quan den CAC cling cy tai chinh

Muc tieu cua Ngan hang la toi da h6a gia tri dau tu cua c6 dOng, giu yang roc do tang truerng

loi nhuan va tinh hinh tai chinh lanh mph. Do vay, viec sir dung cac cong cu tai chinh, bao g6m

nhan teen giri cua khach hang va dau tu vao cac tai san tai chinh co chat luting cao da trer thanh

hog dOng mang tinh then ch& giUp Ngfin hang dat dugc mire chenh lech lai suat can thiet. Xet to

khia canh quan 1ST rui ro, dieu nay did hoi Ngan hang ket hop mOt cach can dai girra cac cam ket

ngoai bang (nhu bao lanh va thu tin dung) veri cac khoan cho vay (bang dong nOi to cling nhu ngoai

te) den ved cac ca nhan va t6 chirc thuoc cac muc dO tin cay khac nhau. Ben canh de, Ngan hang

cung dau tu mOt phan von lim do, ng vao cac chimg khoan dau tu hay cho cac ngan hang khac vay.

Nhang rui ro lien quan clan trao &Ai ngoai to va thay dal lai suat dirge quan 1ST thong qua ap dung

han muc trung thai nham han the str tap trung qua muc &Ong thai tham gia vao cac hog &Ong co

tac dung can bang lan nhau de giam thieu rid ro. Thong qua viec nam gift nhieu tai sari la cac cong

cu tai chinh co chat luting cao, co c'Au bang can den ke toan hop nhat cua Ngan hang co du kha

nang phOng ngira rid ro tong yeu trong qua trinh hoat do, ng kinh doanh va dam bao kha nang thanh

khoan. Them vao de, Ngan hang cung tham gia vao nhieu giao dich phOng ngira rui ro lien quan

den cac cong cu tai chinh nhu Gee cam kat hoan dai ngoai to cho muc dich quan 1ST rui ro lai suat.

Trong qua trinh quan 11+ rui ro tin dung, Ngan hang da sir dung co hieu qua Cam nang Tin dung

trong de ghi chi tier cac chinh sach va thu tic cho vay cling nhu cac huarrig dan thuc hien de chan

h6a cac hog d'Ong tin dung cUa Ngan hang. Rid ro thanh khoan (lucre han the thOng qua viec nam

gift mot s6 luting 16n tien mat va cac khoan tucmg throng lien clued dang tai khoan Nostro, cac

khoan tien giri co lcST han tai Ngan hang Nha nuerc va cac t6 chirc tin dung ldik va cac giay to co

gia. Cac tST le an toan co tinh den yeu to rid ro cling duct sir dung de quan 15/ rid ro thanh khoan. Ngan hang thuang tien hanh danh gia chenh lech lai suat, so sanh voi cac thi truerng trong nuot va

quac to de co nhang diau chinh kip then. Them vao do, viec ap dung cac quy trinh quan 15, rid ro

nOi bo cung trer nen hieu qua hors nher viec trien khai He thong Quan 15T Vim Tap trung va He thong

Thanh toan Tap trung, theo do toan b0 cac giao dich von va thanh toan cua Ngan hang dau do Hen

so chinh thuc hien. Viec do cho phep Ngan hang giam sat hieu qua hon cac bien dai va vain va

giam cac sai sot c6 the xay ra cling nhu nhtmg thii tic phirc tap khong can thiet.

43. Riii ro tin clung

Rid ro tin dung la kha nang xay ra tan that trong hoat do, ng ngan hang ciia t6 chirc tin dung do

khach hang khong thuc hien hoac khong co kha nang thuc hien nghia vu cua minh theo cam kat.

Ngan hang kiem sok va quan 1ST rid ro tin dung bang cach thiet lap han mire thanh toan tuong

img vai ink do, rid ro ma ngan hang co the chap nhan dirk dai voi mOi khach hang va doi ved mOi

nth vue dia IST, nganh nghe.

28

111 SHB

Ngan hang TMCP 811 Gen — HA Nii

Ngan hang da thiet lap quy trinh soat xet chat lugng tin dung cho phop du bao som nining thay

ct6i ve tinh hinh tai chinh, kha nang tra ng cua cac ben dai tic dua ten cac yeu t6 Binh tinh, dinh

lugng. Han mire tin dung ded vai m5' i khach hang dugc thiet lap thong qua viec sir dung he thong

xep hang tin dung, trong do m6i khach hang doge xep loai o mOt muc do, rui ro. Mirc do rid ro nay

cif) the dirge sin d6i, cap nhat thuang xuyen.

44. Rid ro thi truirog

44.1. Rtii ro Idi suit

Thai han dinh lai lai suit dux to la thai han con lai tinh tic thin diem lap bao cao tai chinh cho

teri ky dinh lai iai suAt gin nhat cua cac khoan muc tai san va nguan von.

Cae gig dinh va dieu kien sau dirge ap dung trong phan tich thai han dinh lai lai suit thuc to cua

cac tai san va cong ng cua Ngan hang:

4. Tien mat, yang bac da quy; grip vein dAu to dai han va cac tai san có khac (bao gam tai

san ca dinh, bat clang san dAu tu va tai san co khk, trir icy thac dau tu) doge xep loai

khoan muc khong bi anh huimg do dinh lai lai suAt;

o, Tien giri tai Ngan hang Nha nu& Viet Nam doge xep loai tien gui thank town do do ky

han dinh lai lai suit thuc to doge xep loai den mOt thing;

Thai han dinh lai lai suit thuc to cua chimg khoan dau tu va chimg khoan kinh doanh

dirge tinh dua tren thai gian dao han thuc t6 tai thai diem lap bao cao tai chinh cim tong

loai chimg khodn;

10 Thai han dinh lai lai suAt time t6 cna cac khoan tien giri va cho vay cac TCTD; cac

khoan cho vay khach hang; cac khoan ng chinh phu va Ngan hang Nha nuot Viet

Nam; cac khoan tien giri va vay cac To eh& tin dung va khoan muc den gin dm khach

hang dirge xac dinh nhu sau:

Cac khoan muc co lai suit c6 dinh trong suat thin gian cim hop Bong: Thai han dinh lai lai suAt

thuc t6 dua ten thin gian ciao han thuc to tinh to thin diem lap bao cao tai chinh.

Cae khoan muc co tai slat tha n6i: Thai han dinh lai lai suAt thuc to cua cac hop Bong cho vay

co thai gian dao han con lai clued 6 than dirge xac dinh dua then theri gian dao han can lai; cac hop

Sing co thai gian dao han can lai ten 6 thing doge xep vao loai to 3 than den 6 thing do ky dinh

lai lai suAt cua Ngan hang t6i da la 6 thing mOt Ian.

e. Thai han dinh lai Mi suit thuc t6 cua khoan muc nguan van tai trg uy thac &Au tu, cho

vay ma to chire tin dung chiu rui ro dirge tinh dua ten thai gian dao han can 10 dm

tong hop ding;

29

IS SHB Ngan hang TMCP Sai Gen — HA Ni

Thai han dinh lai lai suAt cita cac khoan ng khac dugc xep vao khoan mgc kheng hi

anh hugng do dinh 10 10 suat hoac ky han tit 1 thang den 3 thang. Trong thgc cac

khoan muc nay co the co the-1 gian dinh lai lai suAt khac nhau.

30

11SHB Ngan hang TMCP Sai Gan — Ha Nqi

Don vi tinh: Men clang

— Quo hun

Kitting bi anh hirong do

Dan I !hang Tie 1 - 3

!hang Tir 3 - 6

fitting _ Tit 6-12 - 12

thting _

Tie 1 - 5 nom Tran 5 _ - nam Tang djnh Igi lai suit'!

TM san

Tien mat, yang bac, da qu/ - 484,876 - - 484,876

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

Tien giri Si va cho vay cat TCTD khac (*) 5,137 12,308,998 7,925,895 9,186,496 500,000 - 29,926,526

Chling khoan kinh doanh (*) - - - -

Cac cong ca tai chinh phai sinh va cac tai san tai chinh khk - 5,847 - - - 5,847

Cho vay khach hang (*) 9,391,363 - 20,789,700 22,438,425 1,473,842 1,488,287 747,757 541,697 56,871,071

Chirng khoan deu W (*) 880,000 16,024 544,943 1,824,968 2,659,169 1,305,295 4,838,076 490,666 12,559,140

Cop von, au tu dal Iran (*) - 366,449 - - - - 203,587 18,000 588,036

Tai san co djnh va bat Ong san dau hr 3,870,233 - - - 3,870,233

Tai san Co MSc (*) 2,031,934 7,844,058 237,012 - 725,320 230,185 46,319 11,114,828

TOng tai san 12,308,435 12,587,486 36,669,877 32,189,288 14,044,827 3,523,766 5,789,420 1,096,682 118,209,781

Nq phai tra Tien girl dm va vay to NHNN va cac TCTD khk (8,747,323) (5,908,088) (6,574,840) (547,000) (21,777,251)

Tien girl clia khach hang - (40,154,973) (21,772,438) (5,925,715) (8,723,750) (1,101,484) (1,506) (77,679,866)

Cac ding ca Si chinh phai sinh va cac khoan cong Kt tai chinh khac - - - - Von nhan tai [Kr, uy th 'ac dAu tu, cho vay ma TCTD chju nil ro (2,400) (5,719) (354,723) (22,403) (385,245)

Phat hanh giay to co gia - (1,108,289) (2,345,668) (916,432) - - (4,370,389)

Cac khoan nq khk (3,234,784) - (3,234,784)

Tong nq phii trit - (3,234,784) (50,010,585) (30,026,194) (13,419,387) (9,276,469) (1,456,207) (23,909) (107,447,534)

Mirc Werth nhgy cam vii lai said n¢i bang 12,308,435 9,352,703 (13,340,707) 2,163,095 625,440 (5,752,703) 4,333,213 1,072,773 10,762,247

Cat cam kit ngogi bang co tic dOng ad mar dij nhtty mint vii lai suet ciia the tai son va &Mg my (rang) - - - -

nit chinh nhgy cam vii 1M suit ngi, ngogi bang 12,308,435 9,352,703 (13,340,707) 2,163,095 625,440 (5,752,703) 4,333,213 1,072,773 10,762,247

31

SHB Ngfin hang TMCP Sai Gan —111 NQi

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:

32

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

33

SHB Ngfin hang TMCP Shi Gan — Ha Nia

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

34

11SHB 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

Tien gfri 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)

35

Ha No1 ngay thong 0,2- nom 2013

z Lap

.A Ke than Inning (ing GUM DOC

NGAN HAN

THIJONG MAI CO PHA

SAI Gold•HA NOI

11 SHB NgAn hang TMCP Sal Gen — Ha NO

46. TV GIA MOT SO LOAI NGOAI TE VAO THU! DIEM CUOI NAM

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 (*)

VIrang Thanh Huyen Ninh hi Lan Phwang guyen an Le

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