ngân hàng thương mại cổ phần sài gòn hà nội shb báo cáo tài chính hợp nhất quý 3 năm 2011 td bảng cân đối kế toán

vang gui tlr cac TCTD khric Cho vay cric TCTD khric Dr,t phdng rui ro cho vay ciic TCTD kh6c Chfng kho6n kinh doanh Chnng klroan kirrh doanh Du phdng gidrn giri chung khodn kinh doanh C5

rvcAr: HAxc rHU'oNG u4r co pnAN sal coN - HA Nor

7l Trin Hung Dao - QLran Hoan Kiern - Ha N6i

86o c6o tii chinh hqp nh61

Quf III nIm 2011 N{Au sii: Q-01a Tel: 04.39423388 Fax 04.39410942

Don vi tinh; Vl\rI)

56 oiu nam

TAI SAN

Tidn m5t, vbng bac, tI6 quf

Tidn grii t4i NI{NN

Ti6n, vhng gii tai c6c TCTD kh6c vA cho vay c6c TCTD kh6c

Tien vang gui tlr cac TCTD khric

Cho vay cric TCTD khric

Dr,t phdng rui ro cho vay ciic TCTD kh6c

Chfng kho6n kinh doanh

Chnng klroan kirrh doanh

Du phdng gidrn giri chung khodn kinh doanh

C5c c0ng cg thi chinh ph6i sinh vi c6c thi srin thi chinh khdc

Cho vay.kh6ch hing

Cho vay khiich hing

DU phdng rui ro cho r.,ay khdch hing

Chring kho6n tlAu tu'

Chung khoin daLr ru sin sang dd ban

Chung khoiin dALr tu giir d6n ngiry d6o han

Dr,r phbng giam gi:r chunc khoin dau ru

III G6p v6n, tlAu tu dhi han

, ^l

r taLl nJ vao coltg t) con

2 Vdn g6p liOn doanh

3 EAu tu vbo c6ng ty li€n kOr

,1 DAu tu dhi han khiic

5 Du phbng giam gia dau tu dai han

IX Tii sen c6 dinh

I I ai san co dinh huu hlnh

a Ngu1,€n gid TSCD hilu hinh

b Hao mbn TSCD hfr,u hinh

I C6c khoan phrii thu

2 Cdc khodn ldi, phi phdi thu

3 Tii san thu€ TNDN hoin iai

4 Tii srin C6 khdc

- Trong do Loi tlrt; thLrrng mai

< il^ t-L^1.- -1, .,r-\

J u e Nrv4u uu pilulig rul tu ullu cac lal sall r_o nol oang Knac

TONG TAI SAN CO

110t20

130

131 IJL

t39 140 t41 149 150 160

2t(l211zt2

213

2t1

219 220

221 ^222 223

aa /

225 226 22'l 228 225 24(l 241 24) 250 251 252 253 251 255 259 300

18

312,041,555,960 599,69r,351,22r 19,470,095,722,999 19,470.095.722"888

39,734,939,419 40.418,41r,187 (683.472,068) 8,712,466,949 27,958,61.6,951,359 28.267 266.631.476 (308,649,680, I I 8) 12,142,510,442,769 8,311,537.779,569 3.844,340.000,000

( 13,367.336.800) 1,560,404,000,000

I 560,404,000.000 2,187,573,379,301 L38,052,217,112 208.556,361 788 (70,504.114.616)

2,049,527,I62,L99 2,058.899,1r8,391

(9,3',77 ,956.2-02)

5,472,189,495,579

I ,906,591 071,481 2.72I ,330,599.985 841,261.814,\t3

69.7sr.570.298,243

201,670,991"695 505,232,494,764 I1,636,740,990,717

il ,636.710.990.7 t7

98,828,39tt,041 99,5 1 1,870,1 09 (683,472,06E)

24,103.032,795,683 24.375.5 88,493,5 62 -272,555.697 ,8'798,767,942,245,709 7,481,361 ,1 19.909 1.300,000,000.000 (13.418,874,tt00) 333,389,000,000

333.389.000,000 1,526.153,919,690 L26.554,397,690

17 6.7 65.4'l6.626 (50,21 1.078,936)

1,399,599,422,00(l 1.406,365,498.441 (6;t66.016.44t)

3,859,970.637,496 2,030.461 983.684 957.082.854.329 817,325.799.483

23

25

Chi tiOu l\{A chi Thu5'6t

tiOu minh 56 cudi kj 56 tldu nim

B NOpnAr rnA vAvoN cHUSoHUU

I C6c khoin ng Chinh phri vh NHI{N

II Ti6n gfri vh vay ciia c6c TCTD trh6c

I Ti€n grii c0a cdc TCTD kh6c

2 Yay cdc TCTD khric

III Tidn giii cria kh6ch hing

IV C6c c6ng cu thi chinh ph6i sinh vh c6c khoin ng'tii chinh kh6c

V Viin tiri tro , uy th6c tliu tu', cho vay mi TCTD phfri chiu rti ro

VI Ph6t hnnh gi6y td'c6 gi6

\-II C6c khoin No kh6c

I Ciic khoan lai phi phai tra

2 Thu6 TNDN hodn l4i phai tra

3 Cdc khoan phai tr a r a cong no khac

e Lo phteu u'u dal

PHAI TRA VA VON CHU SOHUU

Nghia vg nq'tidm An

Brio linh vay v6n

Cam kOt trong nghiQp vu L/C

Bao llnh khdc

310 320 321 -1L/

330 340 350 360 370 371 312 373 319 400 500 1.t0

4ll

412 413 414 415 416 420 430 440 450 700 tt00

910 911 912 913

1,930,884,379,690 21,476,348,716,603 21.4',16.348,i 16.603 32,610,899,187,457 432,555,989,999 6,713.806,547,279 907,872,629,r98 697,325,205,590

197,0 r5.082,6 r 2

13,532,340,996 64,072,367,450,227 5,679,202,848,017 4,908.535.tt98.400 4,815,795.470,000 98,000,000.000 (5,259,s71 600)

169,288,890.013 (3.083,024.235) 604.461.083,839 69,75t,570.298.243

903,716,150.812 13,271,538,819,944 13,271,538,819,944

25,633,614,491,087 2,899,590,560 380,398,241,657 5,745,355,768,404 912,093,669,77t 685,020,330,679 219,t43,670,139 1,929,668,653 46,849,616,735,234 4,183,214,527,359 3,590.259,498,400 3,497,5 19,070,000

98.000.000,000 (5.259,571 600)

E-c 7E i *- {:i.tr==

=,.O = -c 5 -O 'O'rC

'F = = ,F i E E, r E ,E i E."9

rf,g c:i' q: t43

NGAN HANG TMCP s.iJ GoN - HA NoI

77 Trdn Hmg Dao - Qudrn Hohr Kienr - Ha Noi

86o crio tiri chinh hop nhdt Quj 3 nhm 2011

Miu s6: Q-03a

Tel: 04.39423388 Fax 04 3e410942

TD BAO CAO LLfo CHTTYEN TIEN TT- PPrr QTrY

trm.Ai

i*i'gt't*.Axil#*l,#,*;i;#

Thuydt minh

I LTiU CHUYEN TIIN TT-I HOAT EONG KINH DOANH

1 Thu nhdp lii vir c:ic khoan thu nhAp tuo.ng tu nh4n duo c

2 Chi phi ldi vh ciic chi phi ruong ru da tra

3 Thu nhdp tir hoat d6ng dich vu nhdn duoc

0t 02 03

3,779,156.223,311 (4,211 ,197 .235,',|44)

90,6',78,643,7 63

52,446.458.795 4,391 ,249,570 981.]39.747 (761,830,757.s02) (2r 8,853,906,844) (1,263,622,194,904)

( 191.260.000,007) (3,286,895,237.3 88)(8,712.466.848) (3.891 ,678,1 37,9 I 4)

0

(50r.009.5I6.78I)

I 027 I 68.228,878 8,204.809.896.659 6.977 254,693.3't0

1 ,1 81 ,7,10,488,542 52,15'7.748,342

.(2,899,590,5 60)(61.567,81 8,570) (33,836,049,636) 8,201,650,053,193

33,44t,947,606 852.83 I,322 (419.552.855.865) (101.402,633.144) 213,815.733,941

(208,000,000.000)

(5 10.244,004,I 95) (82,177,8t 1)

('7,824.(t5 8.'/ 83.252 t

0 (2.615.985,326.73q)

1 010.940,770,694 (2.480.860.41 2,770) 8.525.557,5E6.3(r I

4, 145,465, I ti4.93 I

44g,799.0:,7 ;/g3

0

512"091.635,305 (4,603, 100,000) 1,213,836,164,25t1

7 Ti6n chi tlii cho nhAn viOn v) hoat d6ng qurin ly, c6ng vu (x) 0'7

8 Ti0n thu6 thu nhdp thr.rc nQp trong kj' (*) 08

Luu chuy6n tidn thuAn ti hoat tl6ng kinh doanh tru'ric nhfing

On

thay al6i v6 tii srin vi v6n luu tt6ng

Nhirng thay dii t,A hi stin hod il6ng

(Tang)/Giem cdc khodn tidn virng gui vi cho vay cdc TCTD kh6c

tTangt/Giam cdc khoan ve kinh doarrh chung khoiin

(Tang)/Giam cdc c6ng cu t)i chinh phdi sinh vi ciic thi san rai chinh

khdc

(Tang)/Gidm cric khoan cho vay khdch hdng

(TAng)/GiriLm ngu6n du phbng d0 bn dap t6n thSt ciic khoar (rin

dung, chrin-e khodn dAu tu diri han)

(Tang)/Girim khdc vd tdi sdn hoat rl6irg

Nhfrng thay dii vi c6ng ng hoot il6ng

t7

18

Tang(Giem) c;ic khodn no- Chinh phu vir NHNN 16

Tdng(Gidm) c;ic khori,l tidn gui ti6n vay caic TCTD 17

Tang/(Giam) ti6n gui cua khiich h)ng (bao g6m cd KBNN) l g

Tang/(Giam) phdt hiinh gi6y td c6 gid (ngoai trir giA1, ro.c6 giii ph6t

,n hinh ducrc tinh vio hoar d6ng rdi chinh)

,n Tang(Giam) v6n tii tro, uy thiic dAu tu, cho vay mh TCTD chiu rui

,O

,n Tang/rciamrcic cong cu rai chinh ph:ii sinh vh cdc khoan no- rci .,

- -

chinh khiic

21 Tang/(Gidm) kh;ic v0 c6ng no hoat d6ng 22

22 Chi tri c6c qu! cua TCTD (x) 23

Luu chuyOn tidn thuAn tthoqt il6ng kinh doanh 24

II LTITJ CHUYEN TIEN TiT HOAT EONG EAU TTI

I Mua sdm tdi sdn c6 dinh

2 Ti6n thu tir thanh 11,, nhu<rng brin TSCD

25 26

3 Ti0n chi tD thanh 11,, nhuong biin TSCD (*) 2j o

"5 Ti0n thu tir biin, thanh ly bAt dQng sdn diu ru Zg

6 Ti6n chi ra do bdn thanh 11; UAt dOn-e san dAu tu (*) 30

7 Ti0n chi dAu tu, g6p v6n vbo cdc don vi khiic 31

8 Ti6n thu dAu tu, -e6p v6n vio cric don vi khdc 32

n Ti0n thu c6 tuc vh loi nhu6n duoc chia rir cdc khodn cl6u tu, gop von ,

(t.273.423.536.377t t214,349.641.331t

t, Chiti0u Mi chi Thuydt

) | ren lnu (u phar hanh gidy ro c6 gii dar han co du di€u ki0n tinh

- von tU co vi cdc khoan vOn

0 0 9L9,697,749"590 7,946,924,266"396 9,502,069,793,250

0 17,34g,gg4,04g,636

0 (89,716,7 16,300) (303,054,000)

0 (90.079,770,300) 909,206,746,627 6,421,536,629,959

0 7,330,7 43,37 5.496

0 0

3

4

5

6

Tidn chi thanh toiin giAy rd c6 giri dii han c6 dt didu kiOn tinh vio

v6n tu cd vir c6c khod.n v6n vay dii har khiic

C6 tuc tri cho c6 d6ng, loi nhudn dh chia (*)

Tidn chi ra mua co phieu ngAn qui ro r

Ti6n thu duoc do brin cd phi6u ngAn qu!

Luu chuy6n tidn thuAn tir hoat <I6ng tii chinh

IV Luu chuy6n tidn thuAn trong kj,.

V Ti0n vi c6c kho:in tu'ong alrorrg tidn t4i thdi tliOm tl6u k!

VI Diiu chinh dnh hu.ting c0a thar d6i t1 gi6

VII Ti6n vA cdc khodn tu'ong du'org tidn tai thdi di0m cu6i ki,

LAp bi0u K6 torin trudngr n/ /

JIF^/

37 38

JY

40

4l

42 43 44 45

Ngin hhng TMCP Sii Gdn - Hn NQi

THUYET MINH BAO CAO TAI CHiXn HgP NHAT

Quf III.2011

1 Thdng tin vd ngAn hhng

Gi6y ph6p ho4t tlQng 0041-NH/GP ngdy 13 th6ng l1 n6m 1993

Gi6y phdp hoat ddng do Ngan hang Nhd nuoc ViQt Nam c5p

Thoi han ho4t ilQng cria Ngdn hdng ld 40 nim kd tir ngdy c6p gi6y phdp

dAu ti6n

HQi tl6ng Quin tri

Ong D6 Quang Hir5n

Ong Nguy6n V[n Ld

6ng Nguy6n V6n Hii

6ng TrAn Nggc Linh

Ong Phan Huy Chi

Ong TrAn Tho4i

Ong Ld Ki6n Thinh

Ban ki6m soit

6ng Nguy6n Hiru Dri'c ''h6 Trudng ban

Bd Nguy6n Thi H6ng Uy€n Thdnh viOn

Ong Luong Dfc Chinh Thdnh viOn

Ong Biri Thanh Tdm Thdnh vi6n

Ong Pham Hda Binh Thdnh vi€n

Ban T0ng Girim tl6c

Chri tlch 86 nhiQm ngdy 16 th6ng 6 ndm 2008

Uy vi6n 86 nhigm ngay 16 thhng6 ndm 2008

Uy vi6n 86 nhiQm ngay 16 th6ng 6 ndm 2008

Uy vi€n Bd nhi€m ngdy 16 th6ng 6 nim 2008

Uy vi€n 86 nhi€m ngdy 16 thring 6 ndm 2008

Uy vi6n Bo nhiQm ngay 16 th6ng 6 ndm 2008Thdnh viOn dOc lQp 86 nhiQm ngdy l0 th6ng 8 ndm 2010

Ong Nguy6n Vdn L€

Ong DSng Trung Dfing

Ong Bti Tin Nghi

Ong L0 Ding Khoa

Pham Vin Th[ng

Ng6 Thu Hd

T6ng Gi6m d6cPh6 T6ng Gi6m cl6c

Ph6 TOng Girim ddcPh6 TOng Gi6m ddcPh6 Tdng Gi6m d6cPh6 T6ng Gi6m d6c

"Bd nhiQm ngity 20 th6ng 5 nim 2009

T6i bO nhiQm ngdy 08 th6ng 5 nim 2007

BO nhierir ngdy 01 th6ng 9 ndm 2006

86 nhiQm ngdy 05 th6ng 6 nltm2007

BO nhiQm ngdy l0 th6ng 4 nbm 2009B0 nhiQm ngdy 01 th6ng I I nbm 2010

Bd nhiQrn ngdy 15 th6ng 3 ndm 201I

Bd nhi€.m ngaf27-thdng'7 ntm 2008

Tru sO chinh Sa n - TrAn llimg Dao - Q.Hodn Ki6m - TP.Hd NQi - ViQt Nam

ffi StsT|J

NgAn hing TMCP Sii Gdn - Hn NQi

2 D{c tli6m ho4t ilQng cria td chric tin dgng

Ngdn hdng Thuorlg mai C6 phAn Sdi Gdn - Ha Ngi (du6i ddy gqi tat ld "NgAn hdng") ld mQtngdn hdng thuong m4i c6 phAn ViQt Nam thdnh lip tpi nu6c C6ng hda Xd hQi Cht nghia Vi6t Namv6i thoi gian ho4t dQng ld 40 n[m theo 0041-NFVGP ngdy 13 th6ng 1l n[m 1993 cta Ngdn hdngNhd nu6c Vi6t Nam Vdn di6u l9 cira Ngdn hdng tai ngdy 301612011 ld 4,815,795,470,000 diing(B6n nghin t6m trim mudi l[m V bilytrdm chin lam triQu b6n trdm bAy mucri nghin cl6ng)

HQi so chinh cria Ngdn hdng dat tAi SO ll - TrAn Hrmg DAo - Q.Hodn Ki6m - Ha NOi - ViQt Nam.T4i ngdy 3019/2011, NgAn hdng c6 2668 nh6n vi6n (Cu6i nim 2010: 2022 nh6ln vi6n) .

3 T6m tft cdc chinh srlch kii toin chfr y6u

ChuAn mgc vi ctr6 Oq k6 torin rlp dgng

Ngdn hdng trinh bdy c:ic b6o crio tdi chinh bing d6ng ViQt Nam (VND) theo LuAt c6c T6chiic Tin dung, Lu6t sfa rl6i vd bO sung mQt sd didu trong Lu$t cric TO chuc Tin dung, cdc chuAn

mUc kii to6n ViQt Nam vd HQ th6ng Kii to6n c6c t6 chric tin dgng ViQt Nam

K! brlo ciio vh tlcrn vi ti6n tQ

Kj,b6o c6o ciia NgAn hdng Oat eau ft ngdy 0Il0ll20l1 vd ki5t thfc vdo ngiry 301912011'

Dcyn vi ti6n rQ su dung trong ghi ch6p k6 to5n ld ddng ViQt Nam (\rlr{D)

4 Ngu-v6n tnc ghi nhin crlc nghiQp vg bing ngo4i tf vi quy tl0i

Theo h6 th6ng k6 toiin cua Ngdn hdng, t6t cd cdc nghiQp vu ph6t sinh cua Ngdn hdng clugchach to6n theo nguy6n tg.T:'thoi diem cudi nem, tdi sin vd c6ng no c6 ngu6n g6c ngo4i t€ clu-o.c

quy d6i sang \ND theo ry gid quy dinh vdo ngdy lQp bing cdn ddi ke to6n Cdc khoAn thu nhdp vd

chi phi b6ng ngo4i tQ cira Ngdn hdng clu-o c h4ch to6n bing VNE theo ty ei6 vdo ngdy phrit sinhrh6ng qua giao dfch mua biin ngo4i tQ Ch6nh lQch rj'gi6 do d6nh gi6 lqicitc tdi khoAn kinh doanhngopi tQ rluoc hach to6n vdo b6o c6o Ktit qua Hoet dOng Kinh doanh vd lgi nhudn Oe tqi Ch6nhlech ti gi6 ph6t sinh do quy doi c6c tdi sin vd cdng ng kh6c bing ngo4i t€ sang VND dugc xrl lyvdo doanh st5 crja c6c kho6n mpc tuong fng tr€n bdng c6n ooi t<6 to6n vdo ngdy lQp b6o c6o tdichinh

5 Chring khoin tliu tu gifr d6n ngiy tt6o h4n

Chung kho6n no git d6n ngdy d6o hpn ld cdc chtrng kho6n c6 kj'han cO dinh vir c6c kho6nthanh to6n c6 einfr holc c6 the x6c clinh dugc vd Ban TOng Gi6m d6c c6 t dir]ll vd c6 khA ndng gif

cl6n ngdy d6o han Ngdn hdng dang ghi nhdn c6c chrmg kho6n ndy theo gi6 gOc cQng l6i du thu tritldi-ohd p16-nb6:Gi6triptqtrpi*roae ehiiirHrSu{ni5u+e)esngdugc phdndnh v}rogi6 tri ghr s6 cuakhoin dAu tu Ldi dugc du thu ho6c phAn bO theo phucmg ph6p iluong thdng Chtmg khoiin dugcgiir d€n khi d6o han sE duoc xem x6t vd khi ndng gi6m gi6 Chring kho6n dugc l?p dg phdng gi6m

SS STIB

Ngdn hirng TMCP Sii Gdn - Hn NQi

gi6 khi gi6 tri thi trudng nho hon gi6 tri ghi sd Du phong gi6m gi5 clugc ghi nhdn vdo b6o crio ktit

quA hoat tf6ng kinh doanh

6 Chring khofn dAu tu sin shng AG nen

Chung kho5n dAu tu s5n sdng Oe Uan ld cric chimg khoSn duoc gif trong thdi gian kh6ng 6ndinh tru6c, c6 thO clugc biin Oe Oap fmg nhu ciu thanh khodn hoAc d0 ung ph6 v6i trulng hqp thayd6i lei suAt, ti gi6, hodc gi6 tri chimg kho6n Ng6n hdng ilang ghi nh6n c6c chung khoSn ndy theogi6 g6c cQng ldi du thu trri lii chd phAn b6 Gi6 trl phir trdi ho{c chitit kh6u (n6u c6) cfing duocphdn 6nh vdo giri tri ghi s6 cria khoAn clAu tu Ldi dugc du thu ho{c phdn bd theo phuong ph6pduong thing C6c chimg kho6n ndy duoc dilnh gi|dinh kj theo gi6 tri thi truong vd du phdng giAmgi6 tri sE ducrc lQp khi gi6 tri thi truong nho hon girl tri ghi s6 Du phong gidm giri cluo c ghi nh6nvdo biio ciio k6t quA hoqt dQng kinh doanh.

7 Chf'ng khorln kinh doanh

Chwng kho6n kinh doanh ld chring khoiln ban dAu duo c mua vd nim gift cho muc tlfch kinh

doanh trong ngin han hodc n6u Ban T6ng Girlm d6c quy6t dinh nhu v4y Ngdn hdng clang ghi nhAn c6c chring kho6n ndy theo gi6 gdc vdo ngdy giao dich Trong c6c kj,ti6p theo, cric chimg kho6n ti6ptuc dugc ghi nh4n theo gi6 g6c Tuy nhi6n, gi6 tri thi trucrng c;iua chc chimg khoiin v6n duoc Ng6.n

hdng theo ddi dC d6nh gi6 vC t<na ndng giAm gi6 khi gi6 tri thl truong th6p hcrn gi6 g6c Ngoai tru

trucrng hqp kh6ng th6 x6c clinh gi6 tri thi truong mQt c6ch chic chin thi gi| tri cta chring duoc tinhdya tr6n nguy6n gi6 sau khi tru di t6n thAt udc tfnh (n6u c6) Lai ho4c 16 tir kinh doanh chftngkho6n dugc ghi nh4n tr6n b6o c5o k6t qua ho4t dQng kinh doanh theo s6 thuAn.

8 C6c khoin cho vay

Cric kho6n cho vay ng6n han c6 kj'h4n dudi I nim; c6c khoAn cho vay vd cho thu6 tdi chfnhtrung hpn c6 kj,han tu I ndm cl6n 5 ndm vd c6c khoin cho vay vd cho thu€ tei chinh ddi han c6 kj,han tr€n 5 ndm k€ tn'ngdy gi6i ngdn

ViQc phdn loai no vd l3p du phong rrii ro tfn dung duoc thuc hiQn theo Quytit dinh s6

493120051QD-NHNN ngiry 22 th6ng 4 ndm 2005 vd Quy6t dfnh s6 t 8/2007/QE-NHNN ngity 25thdng 4 ndm 2007 cta Th6ng dtSc Ngdn hdng Nhd nudc ViQt Nam C6c khoAn cho vay cluoc phAnthdnh nim nh6m no cin cri vdo tinh hinh tr6 ng vd cric ytiu tO dinhtfnh nhu sau:

W SFIIJ

NgAn hing TMCP Sii Gdn - Hn NQi

Cilc khodn no quii han tir l0 ngdy ddn 90 ngdy;

'

o Cdc khodn ng di6u chinh kj,h4n tri no l6n cl6u;

o Cdc khodn no co c6u lai thoi hqn trd ng trong han theo thoi han ducyc co cAu lai

Nhdm 3; Nq droi riAu chudn

o Cdc khodn no quii hgn ru 9l d6n 180 ngdy;

Cdc kho6n ng co c6u lai thoi hgn trA no lin cfdu, trt ciic khoAn ng di6u chinh kj' han tra

r;, rl

no ldn ddu phdn loai vdo nhom 2;

o Ciic khodn no duoc mi6n hodc giam ldi do khdch hdng khdng dn kha ndng trd lai dAy dn

,ltheo hgp dong tfn dung;

Nhdm 4: Nq nghi ngd

o Cdc khoin no quii han tir 181 cf6n 360 ngdy;

o C6c khoAn ng co c6u lai thoi h4n trd ng lAn dAu quii han du6i 90 ngdy theo thd'i hantrd no dugc co c5u lai lAn dAu;

o Cdc k}oAn ncv co c6u lai thcvi han trd ncv lAn thri hai;

Nhdm 5: Nq c6 khd ndng miit viin

o CirckhoAn no qu6 han trdn 360 ngdy;

o C6c khoin ng co cAu l4ithoi h4n trA no ldn dAu qu6 han tir 90 ngay tro'l6n theo thcrih1ntritno du-o c co c6u lai lAn dAu;

Ciic khodn no co ciru lai thcri han trd no lan thu hai quii han theo thoi han 1ra nodugc co c6u lgi lAn thri hai;

t Cdc khodn ng oo cAu lai thoi han trA ng Dn thu' ba trd l€n, k6 cA chua bi quri han

ho4c cld quii han:

o Cdc khoAn no khoanh, no chd xti'ly;

Theo Quy6t dinh s6 +gztzoosleD-NHNN ngdy 22 thfng 4 ndm 2005 vd euy6t dinh s6

, 1S1}}}71QE-NHNN ngity 25 thdng4 ndm2007, OOi vOi cilc khoAn no quil han, t6 chuc tfn dung

phAn loai l4i vdo nh6m no c6 rui ro thAp hon khi Ngdn hdng d6nh giri ln c6 dt kha nang thu frOi Aiydri ci gdc vd ldi; vd khiich hirng c6 tdi li€u, h6 so chimg minh c6c nguy€4 nhdn ldm khoin no ndyqu6 h4n cluoc xri Iy, khic phuc NgAn hdng chri d0ng t.u quy6t einh ph6n logi c6c kho6n no viro c6cnh6m ng rti ro cao hon tuong ring vdi mfc clQ rrii ro khi xiry ra mQt trong ciic trudng hgp sau d6y:

Khi c6 nhfi'ng di6n biiin b6t tqi tir t6c ilQng ti€u cuc d6n m6i truong kinh doanh vdlinh vgc kinh doanh;

- ., €deehiJi€u$i+lhinh ++a l<hds$ l1ing*opekl6+rings6 ng c$e+hd€h-h

r Kh6ch hdng khdng cung c6p cho NgAn hdng c6c thdng tin tdi chinh kip thcri, dAy dri

vd chinh x5c dd NgAn hdng d6nh gi6 kh6 ning trA no- cria khrich hdng

sffi s,HF

NgAn hing TMCP Sii Gdn - Hn NQi

Dq phdng rfri ro tin dgng: ViQc tfnh dy phong cU thC ducr c cdn cft tr€n ciic tj,' 16 rip dung chofung nh6m ng nhu sau:

Nh6mI2

3

A

T 5

9 Tii sin cii elnn

Tdi sdn cO Ointr cluoc the hi6n theo nguydn gi6 trir di kAAu hao lfiy kt5 Nguy6n giii bao g6mtodn bQ ciic chi pfri ma Ngdn hdng phAi b6 ra di5 c6 cluoc tdi sin c6 dinh tinh d6n thdi cti6m dua tdisin d6 vdo trang th6i sin sdng su dung Tdi sdn c6 dinh duoc tinh kh6u hao theo phuong ph6pcluong thing d€ tru dAn nguydn girl tai sAn trong suiit thoi gian hfru dgng udc tinh nhu sau:

- Nhd cua vdt ki6n truc

- Mrly m6c, thitit bf

- Phucrng ti6n vQn tdi

- DUng cu quin ly vd phAn mdm tin hoc 03 - 08 ndm

.,

Quy€n su dpng ddt iluoc khdu hao theo phuong phdp cluong thbng phir hgp vdi Gidy chung

nhdn quyAn su dung d6t Quy6n su dgng dat vO thdi han dugc ghi nhdn theo gi6 g6c vd khdng tinh

khSu hao.

10 Ti6n vd cdc khoin tuorrg tluong tidn

Ti0n vd c6c khoin tuong duong tidn bao gOm ti€n mit, virng, drl quy, tiAn gui thanh to6n taiNHNN, tin phi6u Chinh phri vd c6c giSy td c6 gi5 ngfn hpn dri di6u kiQn chitit kh6u v6i NHNN, c6ckhoAn tiAn gui thanh to6n vd tiAn gui, cho vay tqi c6c t6 chric tin dung khiic co thoi h4n cl6o hankh6ng quri 3 th6ng k6 tir ngdy gui

11 Cdc cdng cg tii chfnh phdi sinh

C6c cdng cU tdi phinh phrii sinh ilugc ghi nhdn trOn bdng c6n eOi tt5 toiin theo gi6 tri hqp ddng

.-:::

cu tdi chinh ph6i sinh dugc thuc hi6n duoc ghi nhpn trong biio c6o k6t qud hgat dQng kinh doanh.

Lgi nhudn ho4c 16 chua thgc hiQn clugc ghi nhAn vdro kho6n muc ch€nh lQch d6nh gi|lqi c6c cdng

sffi ErrB

Ngdn hdng TMCP Siri Gdn - Hn NQi

cu tdi chinh ph6i sinh tr6n b6ng can d6i k6 to6n vd duoc ktit chuyen vdo k6t qud hoat cl6ng kinh

doanh vao thoi ditim cu6i nam

12 Ghi nhin thu nh4p/ chi phi lni

Ngdn hdng ghi nh0n thu nhdp tu l6i vi chi phf ldi duo-c ghi nhdn tr€n biio c6o k6t qu6 ho4tddng kinh doanh trdn co so dg thu, dg chi

13 Ghi nhdn thu nh$p tir phi vd hoa h6ng dich vg

Ng6n hdng thu phi tu c6c dich vu cung c6p cho kh6ch hdng Thu nhip tir phi c6 thiS chia thdnhciic nh6m sau:

t Phf thu tb viQc cung cdp dlch vqr trong mQt thdi gian nhiit itlnh: Phi thu tir vi6ccung c6p dich vu trong m6t thoi gian ntrdt O6tr duo-c dy thu trong su6t thoi gian cl6 phf ndybao gdm phf qudn ly, phi nhdn riy thiic, hoa hdng vd c6c phi li€n quan d€n c6p tin dung,qudn ly tdi sdn, phi quin ly danh muc vir ciic chi phi quAn ly cfrng nhu phf tu v6n kh6c

o Phi thu tb vi1c cung ciip dlch vqr giao dlch: Phf phdt sinh tri vi€c ddm phdn vd thamgia ddm phin cdc giao dich cho m6t b6n thri ba, vf du nhu ddn x6p vi€c mua cO phAn ho[ccilc loai chirng kho6n khdc ho4c mua lai doanh nghi€p, cluoc ghi nhin khi hodn t6t giao dichli6n quan Phf holc mQt phAn cta khodn phi ndy c6 li€n quan d6n viOc thuc hi€n mdt cdngviOc nh6t dinh sE dugc ghi nhAn khihodn t6t di€u kiQn tuong rng

oo

oo Ol F-

+

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ho\+J -oa

B.

h

':xx :AA o{-

S -: c'i

r\

"E' E

NS SFIB

Ng6n hing TMCP Sdi Gdn - Hn N6i

15 Ti6n m{t, ving b4c, tt:i quj

Tidn mdt b6ng VND

Ti6n m4t bing ngo4i tQ

16 Ti6n grriri t4i Ng0n hing Nhi nu6c

Ti0n gui thanh to6n tai Ng6n hdng Nhd nu6c

- I ren I gut phong roa (n€u co)

- bang ngoar te, vang

Tiin, vdng gfti cd ki, hgn

r/l/2011

\TND242,139,975,552

69,902,5g0,309

129,659,609,69572,012,272,000

ult20t1VI{D

5,972,771,962,9395,841,605,497,796131,166,475,1535,663,969,027,7795,569,309,027 ,77994,660,000,000 19,470,095,722,g99 , 11,636,740,990,717 ,

5,997,951,139,55 55,397,761,469,339590,099,671,21613,4i2,244,sg3,33J12,296,134,593,333

1,196,1 10,000,000

N.S SFIB

Ngin hing TMCP Sdi Gdn - Hn N6i

18 Chring khoin kinh doanh

Chfing khodn kinh doanh khtic

Dqr phbng gidm gid chftng khodn kinh

- Chua ni0m y6t

Chrhng khodn kinh doanh khric:

U1t20tl

\n{D

40,419,411,4974A,4lg,4lf ,4g7

99,511,970,1099,5 I l,g70,l 0g90,000,000,000

NgAn hing TMCP Sii Gdn - He NQi

19 Cdc c6ng cg tii chfnh phdi sinh vi cfc tii sfrn tii chinh kh6c

TOng giri tri cr)a hqp

T6ng giti tri ghi sO kd ndn

(theo tjt gid tai ngdy ldp bdo cdo)

Gid tri tdi sanr LO4P nO

T4i ngiy 30 thdng 9 nnm 201 I

COng cqt TC phtii sinh tiin tQ

Giao dich kl han ti€n tg

Giao dich ho6n tt6i ky han

T4i ngiy 0l thdng 01 nim 2011

COng cq TC phtii sinh tiin tp

Giao dich k! han tiAn t9

Tdi sdn

58,135,065,588 (49,367,472,691) 8,767,592,897

2,286,904,226-2,341,930,275-55,126,04960,421,969,914 (51,709,402,966) 8,112,466,g4g,

Cho vay bing vdn tdi trcr, iy th6c dAu tu

Cho vay eOi vOi c6c t6 chfc, c6 nhdn nudc

NgAn hing TMCP Sii Gdn - Hn NQi

20.1 PhAn tich ch6t luqng nq cho vay

20.2.Phdn tich dunqtheo thdi gian

No- ngin han

Ng trung h4n

No ddi han

26,967,331,756,652862,149,297,52398,953,234,994rgs,992,213,052232,840,729,255

23,438,102,834,977596,554,769,93336,159,2,92,94239,376,036,390265,395,559,520

15,670,135,513,1895,390,058,295,3403,315,394,695,03428,267,266,631,476 24,375,599,493,562 .

20.3 Phfln tich du ng cho vay theo O6i tu''qmg khfch hirng vi lo4i hinh doanh nghiQp

30/09/2011

\T.{D '/.

0t/01/2011VND

Cho vay cdc TCKT

Doanh nghiQp Nhd nu6c trung uong

Doanh nghi€p Nhd nu6c dia phucrng

Doanh nghiQp tu nhAn

Doanh nghiQp c6 v6n dAu tu nu6c ngoiri

Ngdn hing TMCP Sii Gdn - Hn N6i

20.4 Phfln tich du nq cho vay theo nginh

30t09t2011

VND

0u0u20tl

VND N6ng nghi€p vd l6m nghiQp vd thty sdn

Khaikhoring

Cdng nghidp ctr6 Oii5n ch6 t4o

Sdn xu6t vd phdn ph6i dien, khf d6t, nudc

n6ng, hoi nudc vd di6u hda kh6ng khf

Cung cdp nudc; hoqt dQng qudn ly vd xu ly

rdcthiti, nu6c thdi.

Xdy dpng

Brin bu6n vd bdn Ie; sua ch&a 6 t6 m6 16, xe

m6y vd xe c6 d0ng co kh6c

Vdn tai kho bai

Dlch vu luu trri vd dn u5ng

Thdng tin vd truy€n th6ng

Hoat d6ng tdi chinh, ng6n hdng vd bdo hiiim

Hopt dQng kinh doanh b6t d6ng sin

Ho4t dQng chuy6n mdn, khoa hoc vd c6ng

nghe

Hoat dQng hdnh chinh vd dich vu hi trg

Hoat ddng cria ding CQng sfur, t6 chric chinh

tri - xd h6i, qu6n ly nhd nudc, an ninh qutic

urao duc va dao tao

Y tii vd ho4t dQng tro girip xd h6i

NghO thudt, vui choi vd giai tri

Ho4t ddng dich vu khdc

Ho4t dQng ldm thu€ c6c c6ng vi6c trong c6c

hQ gia dinh, sdn xu6t san phdm v{t ch6t vd

dich vu tu ti6u dirns cria h6 sia dinh

Ho4t dQng cta cilc t6 chric vi co quan qu6c tti

Du phdng rti ro trich I6p trong kj./ (Hodn

nhap dg phong trong kj,)

D.g phdng gi6m do xft ly cilc khoin no kh6 thu

hOi Uing ngu6n du phong

Di€u chinh tdng/ (giim) kh6c

56 au cutii X3'

Sii Ou tliu k]

DF phong nii ro trich ldp trong kj,/ (Hodn

nhap dU phong trong kj')

Dg phong gi6m do xu ly c6c khodn no- kh6 thu

irOi Uing ngu6n dg phong

107,732,171,165

7,253,054,949

52,669,990,366112,I53,646,349

Chimg kho:in Chinh phrj

Chimg kho6n Ncy do cdc TCTD kh6c trons

Chimg khoiln No do c6c TCKT trong nu6.c

8,290,926,159,569950,000,000,000

7,461,23 5,119,909350,000,000,000

3,001,696,034,7134,109,549,095,196

20,126,000,00017,329,r70,000

9,797,930,000

20,711,620,000 ,

11,699,790,000

9,022,930,000

Dg phbng gidm gid chftng khodn sEn

d0 tuir+ - - :::I- - (1];51-1J6,E!QL - {13,4r-8,E-24,80-0)

7,467,942,245,1098,298,170,442,769

Ng6n hing TMCP Siri Gdn - He NOi

22.2 Chling khorin itAu tu gift tl6n ngiy d6o h4n

30/09/2011

VND

1/I/2011

\,\fD

Chiing kho6n Chinh phu

Chimg kho6n Nq do c6c TCTD khric trong

1,000,000,000,0002,844,340,000,000

1,000,000,000.000300,000,000,000nu6c ph6t hinh

Dg phdng giAm gi6 chimg kho6n dAu tu gifr

d6n ngdy d6o h4n

23 G6p viin, tIAu tu dii h4n

- PhAn tfch gid tri tliu tu theo lo4i hinh tliu tu:

DAu tu vdo c6ng ty con

C6c kho6n dAu tu vdo cdng ty li6n doanh

C6c khoAn dAu tu vdo c6ng ty li6n k6t

Ciic khoin dAu tu ddi h4n kh6c

DU phdng gihm gia dAu tu ddi hpn

Danh mgc cfc khoin dAu tu, g6p v6n

C6ng ty CP CK Sdi Gon - Ha N6i

C6ng ty CP Cao Su Phu6c Hda

C6ng ty CP PhAr Tri€n An Vi€t

COng ty c6 phan b6o hi€m SHB Vinacomin

C6ng ty CP dAu ff xay d\rng LILAMA - SHB

COng ty CP th€ thao SHB Da Ning

Cdng ty CP Thriy s?ur Gentraco

cry cP Dau tu Tdi chinh Nam vi€t

Cdng ty CP BES An Thinh

Cdng ry CP DAu tu BDS Genrraco

bra goc o/" s&

hiiu |Jra goct "/o s0

nuu12,000,000,000

5,200,000,00082,190,000,00027,g5g,000,0001,000,000,00030,000,000,000

1 1,000,000,000550,000,0008,000,000,0001,500,000,0008,000,000,0002,500,000,000

600,000,000 0.405,200,000,000 10.40

1,500,000,000 1 25

8,000,000,000 10.00

2,500,000,000 5.00

8.00 10.40

8.22 0.622.0010.00

1 1.00

I 1.009.90

|.2510.00 5.00

C6ng ty TNHH Son Ldm

Cdc tO chuc kinh t€ khric

135,000,000,0001,235,615,000,000

ij j,ooo,ooo,ooo r o.6t4,000,000.000

1,560,404,000,000,

10.69

333,399,000,000

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