ngân hàng thương mại cổ phần sài gòn hà nội shb báo cáo tài chính hợp nhất quý 4 năm 2013 td bảng cân đối kế toán

Re Tan TruO'ng a nii, Ngery Mang nam 2014 B NQ PHAI TRA VA VON CHU HlrfIJ I Cac khan ny• Chinh phu va NHNN H Tien giri va vay cua cac TCTD khac 1 Tien gfri cua cac TCTD khac 2 Vay c

SHB Bao cao tai chinh hyp nh.at NGAN HANG THUONG MAI CO PHAN SAI CON - HA NO!

QuST IV nam 2013

77 Trail Hung Dao - Quart Hoan Kiem - Ha NOi MItu so: Q-Ola

Tel: 04.39423388 Fax: 04.39410942

TD - BANG CAN DOI KE TOAN

tieu minh SO cuoi kjf

Dan tinh: VND

SO dau nam

A TAI SAN

III Tien, yang gill tai cac TCTD khac vä cho vay cac TCTD khic 130 17 30,312,264,236,828 29,862,247,689,870

1 Tien, yang gui tai cac TCTD khac 131 17,789,572,129,954 20,996,607,849,870

2 Cho vay cac TCTD khac 132 12,636,028,000,000 8,890,044,000,000

3 Du phOng rai ro cho vay cac TCTD khac 139 (113,335,893,126) (24,404,160,000)

2 Du phOng giam gia chimg khoan kinh doanh 149 (22,728,988,627) (27,177,062,665)

V Cac cong c4 tai chinh phai sinh vi cac tai san tai chinh khic 150 19 5,846,612,060

1 Cho vay khach hang 161 20 76,482,488,720,662 56,939,724,328,665

2 Du phOng rui ro cho vay khach hang 169 21 (1,298,164,504,421) (1,250,430,830,861)

1 Chimg khoan dAu tu san sang de' ban 171 8,101,621,921,206 8,418,595,920,125

2 Chang khoan dAu tu gift d'e'n ngdy dao han 172 10,562,229,371,141 4,290,543,803,540

3 Du phOng giam gia chimg khoan dAu tu 179 (8,842,722,617) (9,863,783,316)

3 DAu tu vao cong ty lien ket 213

5 Du phOng giam gia dau tu dai han 219 (51,968,799,979) (43,622,883,398)

1 Tai san co dinh hat' hinh 221 24 404,903,393,219 398,882,910,853

a Nguyen gici TSCD hint hinh 222 722,699,897,652 700,243,028,124

2 Tai san c6 dinh thue tai chinh 224

3 Tai san co dinh vo hinh 227 25 3,745,584,961,979 3,728,243,804,805

a Nguyen gia TSCD vo hinh 228 3,865,695,753,366 3,817,078,738,298

2 Cac khoan lai, phi phai thu 252 5,784,196,149,368 4,460,580,779,664

5 Cac khoan du phong rui ro cho cac tai san Co not bang khac 259 (74,907,536,575) (64,728,116,668)

Re Tan TruO'ng

a n(ii, Ngery Mang nam 2014

B NQ PHAI TRA VA VON CHU HlrfIJ

I Cac khan ny• Chinh phu va NHNN

H Tien giri va vay cua cac TCTD khac

1 Tien gfri cua cac TCTD khac

2 Vay cac TCTD khac

III Tien girl cua khach hang

IV Cac cong cy tai chinh phai sinh va cac khoan ny• tai chinh kluic

✓ V6n tai try., uY thac clan tir, cho vay ma TCTD phai chin rui ro

VI Phat hanh giAy tar c6 gia

VII Cac khoan Ny khfic

1 Cac khoan tai, phi phai tra

2 Thug TNDN hoan lai phai tra

3 Cac khoan phai tra va c6ng nq khac

4 Dv pining raj ro khac

TOng Ny phai tra

VIII Veil va cac guy

3 Chenh Lech ty gia h6i doai

4 Chenh Lech danh gia lai tai san

5 Loi nhuan chua phan ph6i

VIII Lyi ich cua co (long thieu

TONG NQ PHAI TRA VA VON CHU SO HUYJ

NG1 CAC CHI TIEU NGOAI BANG

Nghia vy nu tiem An

Bao lanh vay van

Cam ket trong nghiep vu L/C

Bao lanh khac

MA chi Thuyet tieu minh SO cu6i ky SO clan nam

I

NGAN HANG -c-,\

uNG MAI CO PHAN

Ninh T Lan Phwang

Ha nOi, way thcing ncim 2014

TOng Giam dific

0278

Thuyet minh

Quy IV

Nam 2013

1 Thu nhAp to lAi vd cac khoan thu nhAp tuong to 01 33 2,449,842,777,092

2 Chi phi lei NIA cac chi phi tucmg to lei 02 34 1,779,025,989,601

III Lai/18 thuln tir hog ding kinh doanh ngog hOi 07 36 (66,918,123,889)

IX Lqi nhu#n thuin tir hog Ong kinh doanh try& 15

7 Chi phi thud TNDN hidn hanh tam tinh 18 70,314,914,463

8 Chi phi thud TNDN hcan lei 19

Dan vi tinh: VND

tir dAu nAm den cu6i Quy IV

3,681,006,586,072 9,356,466,752,573 16,758,447,984,292 3,359,015,533,421 7,057,165,361,009 15,053,477,862,848

321,991,052,651 2,299,301,391,564 1,704,970,121,444

47,600,687,831 198,795,658,414 259,537,063,725 14,397,221,279 78,879,202,607 105,353,525,219

33,203,466,552 119,916,455,807 154,183,538,506 (3,145,209,997) 63,399,828,018 34,755,721,995 3,750,732,282 (2,261,902,782) 13,226,169,422 120,680,351,220 (15,353,690,167) 116,257,267,632

635,964,858,613 95,891,179,256 779,023,951,840 6,310,501,085 23,172,529,919 43,962,748,933

629,654,357,528 72,718,649,337 735,061,202,907 6,656,321,452 5,484,530,628 11,998,619,397 653,274,514,124 1,669,332,666,354 2,309,778,825,330

459,516,557,564 873,872,596,051 460,673,815,973 (550,871,456,583) (128,455,514,590) 555,551,721,310 1,010,388,014,147 1,002,328,110,641 (94,877,905,337)

412,226,756 244,914,422,475 590,515,290

412,226,756 244,914,422,475 590,515,290 1,009,975,787,391 757,413,688,166 (95,468,420,627)

SHB

Solid partners Vexib solutions

NGAN HANG TMCP SAE GON - HA NOI

77 TrAn Hung Dao - Quan Hoan Kidm - HA NOl

Tel: 04.39423388 Fax: 04.39410942

Bao cao tai chinh hqp nhAt Quy IV nam 2013 M8u so: Q-02a

TD - BAO CAO KET QUA HOAT BONG KINH DOANH - QU1-(

SHB lido can tat chinh holt nhAt

Quy IV am 2013 Mau six Q-03a Solid partners, flexible solutions

NGAN HANG TMCP SAI GON - HA NQI

77 Tran Hung Duo - Quan Hoan Kiem - Ha N$i

Tel: 04.39423388 Fax: 04.39410942

TD - BAO CAO LUt CHUYEN TIEN TE - PPTT - QUY

DVT• VND

-'.11:1 chi Chi tieu

tieu

Thu ■ ,et tint, Flaw du can Quy IV minh Nam 2013 Nam 2012

I LUV CHUYEN TIEN T1 HOAT DQNG KINH DOANH

1 Thu nhap lai va cac khoan thu nhap tuong tu nhan duoc 01

2 Chi phi lai va cac chi phi tuong to da tra 02

3 Thu nhap tie hoat dOng dich va nhan &roc 03

Chenh lech se) tien thac thu/thuc chi to hoat dOng kinh doanh

chimg khoan, yang bac, ngoai to

6 Tien thu cac khoan no da ductc xa Iy xoa, NI dap bang nguem du 06

phOng rai ro

7 Tien chi tra cho nhan vien va hoat dOng quan ly, cong vu (*) 07

8 Tien thue thu nhap thlrc nOp trong ky (*) 08

Urn chuyen tien thuAn tir host dOng kinh doanh tru&c nherng 09

thay doi ve tai sin va Vein lull dung

Mang thay din v'd tea son hoat (king

9 (Tang)/Giam cac khoan tien, yang gui va cho vay cac TCTD khac 10

10 (Tang)/Giam cac khoan ve kinh doanh chimg khoan 11

(Tang)/Giam cac cong ca tai chinh phai sinh va cac tai san tai

chinh khac

12 (Tang)/Giam cac khoan cho vay khach hang 13

(Tang)/Giam ngu6n cht pheng a dap ton that cac khoan

dung, chang khoan, dau to dai han)

14 (Tang)/Giam khac ve tai san hoat dOng 15

Nhang thay ctOi v'd cong na• hoot d'Ong

15 Tang/(Giam) cac khoan no Chinh phu vaNI-INN 16

16 Tang/(Giam) cac khoan tien gui, tien vay cac TCTD 17

17 Tang/(Giam) den girl cua khach hang (bao gom ca KBNN) 18

Tang/(Giam) phat hanh giay to CO gia (ngoai giay to co gia phat

hanh &roc tinh vao hoat dOng tai chinh)

Tang/(Giam) von tai trq, 4 thac dau tu, cho vay ma TCTD chiu rai

21 Tang/(Giam) khac ve ding no hog dOng 22

22 Chi tie cac quS, caa TCTD (*) 23

Lt•u chuytn tan than tir hoat dOng kinh doanh 24

II LIYU CHUYEN TIEN Tic HOAT DQNG DAU TU

2 Tien thu tie thanh ly, nhuqng ban TSCD 26

3 Tien chi to thanh Iy, nhuong ban TSCD (*) 27

4 Mua sam bat don sari dau to (*) 28

5 Tien thu tie ban, thanh ly bat Ong san au to 29

6 Tien chi ra do ban, thanh Iy bat dOng san dau to (*) 30

7 Tien chi dau to, g6p von vao cac don vi khac 31

8 Tien thu dau to, gap von vao cac don vi khac 32

Tien thu tire va loi nhan dtroc chia tie cac khoan dau tu, gOp

von dal han

7,733,551,040,244 (7,629,233,085,042) 119,916,455,807 44,763,174,370 67,950,304,828 4,216,698,490 (1,550,338,564,585) (159,578,375,013)

(1,368,752,350,901)

(4,650,506,375,883) (5,928,398,403,262) 5,846,612,060 (19,542,764,391,997) (163,151,581,076) (452,946,233,195) 2,119,144,618,490 (1,091,870,191,216) 13,115,798,926,264 12,539,186,387,964 91,144,640,920 6,271,815,107 277,423,911,861

(5,043,572,614,864)

(457,317,020,905) 1,563,604,288 68,055,213,521

32,741,338,658 5,484,530,628

7,552,992,214,891 (7,092,381,444,456) 152,096,726,313 78,851,672,216 108,598,387,434 626,397,476 (1,479,431,610,092) (264,542,472,963)

(943,190,129,181)

(15,827,525,993,227) 4,054,196,059,177 (1,813,377,971) (13,101,287,240,416)

(747,114) (602,997,984,885) (2,184,953,736,805) 6,219,409,688,101 25,809,733,630,354 (7,471,664,430,501) 106,406,231,064

(4,781,345,532,702)

(8,725,033,564,106)

(127,348,157,411) 538,156,642,326

24,221,565,818 10,909,711,802

Lap bieu Ke tan trwerng

Ha nO1 ngay thcing nam 2014

Tien thu tic Oat hanh giay ter c6 gia dai han co du diet' kien tinh

vao von tu co va cac khoan von vay dai han khac

3 Tien chi thanh toan gi'ay ter co gia dai han co du dieu kin tinh vao 37

von tu co va cac khoan von vay dai han khac

4 C6 tirc tra cho c6 dOng, lqi nhuan da chia (*) 38 (1,065,758,545) (270,099,562,395)

5 Tien chi ra mua c6 phieu ngan quy (*) 39

Luu chuyen tien than ter hoot dOng tai chinh 41 (1,065,758,545) (267,838,852,395)

IV Lyn chuyen tien than trong ky 42 (5,394,110,707,219) (8,546,932,653,966)

V Tien va cac khan twang throng teen tai thei diem du ky 43 11,666,557,900,461 20,213,490,554,427

VI Dieu chinh anh turovg cua thay doi ts, gia 44

VII Tien va cac khan twang dtrung tien tai th&i diem cuOi ky 45 6,272,447,193,242 11,666,557,900,461

THUYET MINH BAO CAO TAI CHINH 1-1q1) NHAT

Cho Quy IV n am 2013

SHB

Soln partners, flexible solutions

Ngfin hang TMCP Shi Gen — Ha NOi

THUYET MINH BAO CAO TAI CHINH HQP NHAT

QUY IV NAM 2013

1 Thong tin v'Z' ngin hang

0041-NH/GP ngdy 13 thang 11 Wain 1993 Gidy phep hoat Ong do Ngan hang Nha nu& Vi6t Nam cap Th6i hen hoat thing cue Ngan hang Id 40 nAm ke tir ngdy cap giay phep dau tien

Giay phep hoyt dOng

WA thing Quin tri

Ong Do Quang Hi6n

Ong Nguy6n Van Le

Ong Tran Ngoc Linh

Ong Pham Hong Thai

Ong Pham Ngoc Tuan

Bd Dam Ngoc Bich

Ong Le Quang Thung

Ban ki'C'm suit

Ong Pham Hoa Binh

Ong Nguyen Hfru Dire

Ba Hoang Thi Minh

Ong Bui Thanh Tam

Ban 'Ping Giam dcic

Ong Nguy8n Van Le

Ong Bang Trung [Xing

Ong Le Dang Khoa

Nguygn Huy Tai

Thanh vien Thanh vien Thanh vien Thanh vien

T6ng Giam d6c Pho Tang Giam d6c Pho Ring Giam d6c Pho T6ng Giam dcic Ph6 T6ng Giam d6c Ph6 'Ring Giam d6c kiem ke toan trtrang Ph6 T6ng Giam d6c

Tai b6 nhi6m ngdy 5 thang 5 nam 2012 Tai b6 nhi6m ngdy 5 thang 5 nam 2012 Tai b6 nhi6m ngdy 5 thang 5 nam 2012

136 nhi6m ngdy 5 thang 5 nam 2012 B6 nhi6m ngdy 5 thang 5 nam 2012

136 nhi6in ngdy 5 thang 5 nam 2012 B6 nhi6m ngdy 5 thang 5 nam 2012

Tai 1)6 nhi6m ngdy 05 thang 05 nam 2012 Tai b6 nhi6m ngdy 05 thang 05 nam 2012 B6 nhi6m ngdy 05 thang 05 nam 2012 Tai be) nhi6m ngdy 05 thang 5 Wain 2012

Tai b6 nhi6m ngdy 21 thang 5 nAm 2010 Be) nhi6m ngdy 01 thang 9 nam 2006

136 nhi6m ngdy 10 thang 4 nam 2009

136 nhi6m ngdy 18 thang 02 nam 2013 Be) nhi6m ngdy 15 thang 3 nam 2011 B6 nhi6m ngdy 08 thang 06 Warn 2012 B6 nhi6m ngdy 9 thang 10 Liam 2012

2 Dac diO'm hoyt dicing ciia to chirc tin dyng

Ngan hang Throng mai Co phan Sdi Gan - Hd N6i (thrai day goi tat la "Ngan hang") la mot ngan hang throng mai c6 phan Vi6t Nam thanh ldp tai mac C6ng has Xa h'6i Chu nghia Vi6t Nam vai thei gian hoat d6ng la 40 nAm theo 0041-NH/GP ngdy 13 thang 11 Min 1993 cila Ngan hang Nhd mac Vi6t Nam Ngdy 28/08/2012 Ngan hang TMCP Nha Hd N6i (Ten vie't tat: HBB) chinh thirc sap nh4p vdo Ngan hang TMCP Sai G6n — HA N6i (Ten vi6t fat : SHB) theo QD 1559/QD —

SHB

Solid parbws, fle.itAe sokillons

Ngan hang TMCP Sai Gen — HA NOi

NHNN, vi A/Sy s6 lieu thuyet minh cho kY nay la s6 lieu hop nhAt SHB, HBB cu, va 2 Ong ty con (s6 lieu chua kiem toan), s6 lieu thuyet minh cho ky tru6c la s6 lieu cua SHB va AMC

V6n dieu le dm Ngan hang tai ngay 31/12/2013 la 8,865,795,470,000 d6ng (Tam nghin tam tram sau lam ty bay tram chin lam trieu b6n tram bay mtrai nghin d6ng)

H6i s i chinh cua Ngan hang dal tai S6 77 - TrAn Hung Dao - Q.Hoan Kiem - Ha N6i - Viet Nam Tai ngay 31/12/2013, Ngan hang c6 4.922 nhan vien (DAu nam 2013: 4.996 nhan vien)

3 Tom tit cac chinh sach ke toan cha yeu

Chuan muc va che do ke toan ap dung

Ngan hang trinh bay cac bao cao tai chinh bang d6ng Viet Nam (VND) theo Lug cac T6 chirc Tin dung, Lug sira d6i va b6 sung mot s6 dieu trong Lust cac T6 chirc Tin dung, cac chuAn nitre Ice toan Viet Nam va He th6ng Ke toan cac t6 chirc tin dung Viet Nam

Ky bao cao NI don vi titn te

KY bao cao ctia Ngan hang bat dAu tir ngay 01/10/2013 va ket thiic vao ngay 31/12/2013 Don

vi tien te sir dung trong ghi chep ke toan la d6ng Viet Nam (VND)

4 Nguyen tic ghi nh;an cac nghiep vu bang ngoai to va quy doi

Theo he th6ng ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc hach toan theo nguyen te Ti th6i diem cali nam, tai san va cong ng c6 ngu6n g6c ngoai to duce quy dei sang VND theo ty gia quy dinh vao ngay 1Sp bang can d6i ke toan Cac khoan thu nhSp va chi phi bang ngoai to cua Ngan hang dugc hach toan bang VND theo ty gia vao ngay phat sinh thong qua giao dich mua ban ngoai te Chenh lech ty gia do danh gia lai cac tai khoan kinh doanh ngoai te dugc hach toan vao bao cao Tat qua Hog d6ng Kinh doanh va Igi nhuSn de lai Chenh lech ty gia phat sinh do quy d6i cac tai san va cong ng khac bang ngoai te sang VND dugc xir ly vao doanh so cua cac khoan muc Wang irng tren bang can d6i ke toan vao ngay lap bao cao tai chinh

5 Chimg khoan daft fir gift d6n ngay dao hull

Chirng khoan ng gift den ngay dao han la cac chirng khoan co kY han co dinh va cac khoan thanh toan c6 dinh hoac co the xac dinh dugc va Ban T6ng Giam d6c coy dinh va có kha nang gift

den ngay clap han Ngan hang clang ghi nhan cac chirng khoan nay theo gia go'c cong lai du thu trir lai ch6 phan be Gia tri phu tr0i hoac chit khAu (neu co) cung dugc phan anh vao gia tri ghi se) ctia khoan Tau ttr Lai dugc dkr thu hoac phan b6 theo phuang phap du6ng thong Chirng khoan dugc gift den khi dao han se dugc xem xet ve kha nang giam gia Chirng khoan dugc 10 du ph6ng giam gia khi gia tri thi truOng nh6 hon gia tri ghi s6 Dtr ph6ng giam gia dugc ghi nhSn vao bao cao ket qua hog d6ng kinh doanh

11 SHB Solid partners, flexible solulgons

Ngfin hang TMCP Sai Gen — Ha N'n'i

6 Chang khoin dau fir sin sang a ban

Chimg khoan dAu tu san sang a ban la cac chUng khoan dugc gifr trong th6i gian kh6ng An dinh truck, co the dugc ban a dap img nhu cAu thanh khoan hoac de (mg phO vui tru6ng hop thay doi lai suit, ti gia, hoic gia tri chimg khodn Ngan hang dang ghi nh4n cac chi:mg khoan nay theo gia g6c cOng lai du thu trir lai chi phan b6 Gia tri phu tr6i hoac chiet khAu (nau co) ding dugc phan anh vao gia tri ghi s6 cua khoan du tu Lai dugc du thu hoac phan b6 theo phuang phap du6ng thing Cac chirng khoan nay dugc danh gia dinh kS, theo gia tri thi trubng va du phOng giam gia tri se dugc 14P khi gia tri thi twang nh6 hon gia tri ghi s6 Du phong giam gia dugc ghi nha'n vao bao cao ket qua hog d6ng kinh doanh

7 Chang khoan kinh doanh

Chirng khoan kinh doanh la chUng khoan ban dAu dugc mua va Warn gift cho muc dich kinh doanh trong ngan han hoic nL Ban T6ng Giam d6c quy6t dinh nhu vay Ngan hang dang ghi nhlan cac chUng khoan nay theo gia gOc vao ngay giao dich Trong cac kS, tiep theo, cac chfrng khoan tiep time dugc ghi nhan theo gia gOc Tuy nhien, gia tri thi tru6ng cua cac chUng khoan van dugc Ngan hang theo dOi de danh gia ve khi nang giam gia khi gia tri thi tru6ng thAp hon gia g6c Ngo4i tit tru6ng hop kh6ng the xac dinh gia tri thi twang mot each chic Chan thi gia tri cua chting dugc tinh

dui tren nguyen gia sau khi trim di ton thAt It& tinh (neu co) Lai hoac to tit kinh doanh chung

khoan dugc ghi nh4n tren bao cao ket qua hog dOng kinh doanh theo so thuAn

8 Cac khoan cho vay

Cac khoan cho vay ngan han c6 kS, han duai 1 nam; cac khoan cho vay va cho thue tai chinh trung han c6 kST h4n -Ur 1 nam den 5 nam va cac khoan cho vay va cho thue tai chinh dai han c6 kST han tren 5 nam ke tir ngay giai ngan

Viec phan loci no va lap du phOng rui ro tin dung dugc thuc hien theo Quyet dinh so 493/2005/QD-NHNN ngay 22 thang 4 nam 2005 va Quyet dinh s6 18/2007/QD-NHNN ngay 25 thang 4 nam 2007 cila Th6ng d6c Ngan hang Nha nuac Viet Nam Cac khoan cho vay dugc phan thanh nam nh6m no can cu vao tinh hinh tra no va cac yeu t6 dinh tinh nhu sau:

Nhom 1: No dt tieu chutin

• Cac khoan ng trong han ma Ngan hang danh gia la c6 du khi nang thu h6i dAy du ca goc va lai dung thei han;

• Cac khoan ng qua hp duai 10 ngay va Ngan hang danh gia la c6 khi nang thu h6i dAy du geic va lai bi qua han va thu h6i dAy d g6c va lai dung th6i han con 14i;

Nhom 2: No can ch“

• Cac khoan no qua han tir 10 ngay den 90 ngay;

• Cac khoan no dieu chinh kSi h4n tra no lan dAu;

111SHB

Solid parte., flexible x.lullons

Ngfin hang TMCP Sai Gan — Ha NOi

• Cac khoan ng co cau 14i th6i han tra nq trong han theo th6i han dugc co cau lai

Nhom 3: No &col tieu chudn

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

• Cac khoan no co cau 14i th6i han tra nq lAn dAu, trir cac khoan ng dieu chinh kSr han tra nq lAn dau phan lo4i vao nhOm 2;

• Cac khoan ng dugc mien hoc giam lai do khach hang khong du kha Wang tra lai dAy

du theo hop dOng tin dung;

Nhom 4: Nq nghi ngo

• Cac khoan ng qua han tir 181 den 360 ngay;

• Cac khoan no co cau 14i th6i han tra ng Ian dAu qua han duai 90 ngay theo th6i han

tra ng dugc co cau lai lan dAu;

• Cac khoan ng co cau 14i th6i han tra ng Ian thin hai;

Nhom 5: No co, kith nang melt von

• Cac khoan ng qua han tren 360 ngay;

• Cac khoan ng co cau 14i thai han tra ng !An dAu qua han tir 90 ngay tro len theo th6i han tra ng &rot co cat' 14i ran dAu;

• Cac khoan ng co cau 14i thai han tra nq ran thin hai qua han theo thai han tra ng dirge co cau lai Ian thin hai;

• Cac khoan no co cau 14i tiled han tra no Fan thir ba tra len, ke ca chin bi qua han hoc da qua han;

• Cac khoan ng khbanh, ng ch6 xirb",;

Theo Quye't dinh so 493/2005/QD-NHNN ngay 22 thang 4 nam 2005 va Quy6t dinh so 18/2007/QD-NHNN ngay 25 thang 4 nam 2007, d6i voi cac khoan ng qua han, to chirc tin dung phan loaf 14i vao nhOm nq CO rid ro thap hurl khi Ngan hang danh gia la c6 du kha nang thu hoi day dit ca go'c va lai; va khach hang c6 tai lieu, h6 so chang minh cac nguyen nhan lam khoan no nay qua han dugc xir ly, khac phuc Ngan hang chit Ong to guy& dinh phan lo4i cac khoan ng vao cac nh6m no rui ro cao hoe Wang frrig vai mire dO rui ro khi xay ra mot trong cac trtrOng hop sau day:

• Khi c6 nhirng din bien bat lgi tir tae dOng tieu cue den mai tru6ng kinh doanh va linh vvc kinh doanh;

• Cac chi tieu tai chinh cua khach hang hoc kha Wang tra no cua khach hang bi suy giam;

• Khach hang khong cung cap cho Ngan hang cac thong tin tai chinh kip th6i, day du

ill SHB

Solid partners liesible sottatons

Ngfin hang TMCP Sai Gen — HA Ni)i

1 Ng di tieu chuan

3 No dtrOi tieu chuAn

5 Ng co kha Wang mat von

9 Tai san co dinh

- Nha cira, vat kien triic 25 nam

-Tai san co dinh huu hinh khac 04 — 07 nam

-Tai san co dinh vo hinh khac 02 - 20 nam Quyen sir dung dat dugc khau hao theo phtrang phap duong thing phi' hop vai Giay chirng nhan quyen sir dung &At Quyen sir dung &At vo theri han dugc ghi nhan theo gia geic va khong tinh khAu hao

10 Titn va cac khoan ttrang &rung tien

Tien va cac khoan Wang throng tien bao gom tien mat, yang, da quYT, tien giri thanh toan tai NHNN, tin phieu Chinh phi va cac gia'y to co gia ngan han di dieu kien chit khAu vai NHNN, cac khoan tien giri thanh toan va tien giri, cho vay tai cac to chirc tin dung khac c6 thai han dao han khong qua 3 thing ke tir ngay giri

11 Cac Ong cu tai chinh phai sinh

Cac cong cu tai chinh phai sinh dugc ghi nhan tren bang can do'i ke toan theo gia tri hop dOng vao ngay giao dich, va sau dO dugc dinh gia tai theo gia tri hop 13'f Lai nhuan hoac 18 khi cac cong

SHB

Solid porton, itoxible solutions

Ngan hang TMCP Sai GOn — Ha Ni I

cu tai chinh phai sinh dugc thtrc hien dugc ghi nhan trong bao cao ket qua hog d'Ong kinh doanh Lgi nhuan hoac 18 chua thirc hien dugc ghi nhan vao khoan muc chenh Lech danh gia lai cac cong

cu tai chinh phai sinh tren bang can do'i ke toan va dugc ket chuyen vao ket qua hog dOng kinh doanh vao thOi diem cu6i nam

12 Ghi nhAn thu nhAp/ chi phi lAi

Ngan hang ghi nhan thu nhap tir lai va chi phi lai tren bao cao ket qua hog d'Ong kinh doanh tren co so du thu, dtr chi

13 Ghi nhAn thu nhAp tir phi va hoa hi3ng dich vu

Ngan hang thu phi tir cac dich vu cung cap cho khach hang Thu nhap tir phi co the chia thanh cac nh6m sau:

cung cap dich vu trong mot thei gian nhAt dinh dugc du thu trong suit thoi gian do Phi nay bao Om phi quail ly, phi nhan fry thac, hoa htmg va cac phi lien quan den cap tin dung, quan ly tai san, phi quan 1y danh muc va the chi phi quan ly cling nhu phi to van khac

gia dam phan cac giao dich cho mot ben thir ba, vi du nhu dan ?cep viec mua cc's) phAn hoac cac lo4i chimg khoan khac hoac mua lai doanh nghiep , dugc ghi nhan khi hoan tat giao dich lien quan Phi hoac mot phdn ctia khoan phi nay c6 lien quan den viec thvc hien mot cong viec nhAt dinh se dugc ghi nhan khi hoan tat dieu kien tuang Ung

SHB

partnors fleXIde saitincns

Ngfin hang TMCP Sal Gan — Ha NOi

14 Thong tin bao cao bO ph4n

- Thong tin bao cao bo ph4n theo linh vire kink doanh:

Dan vi: VND Kinh doanh va

Cho giai dogn tit ngily 01 (hang 10 din ngay 31 (hang 12 na'm 2013

1 Doanh thu Ulm tiep 2,054,778,663,071 162,922,229,192 159,206,525,368 41,364,139,415 2,418,271,557,046

Tai ngay 31 (hang 12 Wm 2013

SHB

Sofid partners, flea.> sok/bans

Ngfin hang TMCP Ski Gon — HA Ni Rl

- Thong tin bao cao bO ph"an theo khu vur dia 1S7

Lai/16 thuan tir hoat dOng khac 270,522,142 11,668,567,925 (43,188,298) (982,984,112) 10,912,917,657

Chi phi hog dOng (27,223,396,724) (285,950,755,780) (27,756,015,099) (66,547,797,305) (407,477,964,908)

Lcri nhuin thuin tir hoat Ong kinh

doanh tnrOc chi phi dt, phong rui ro

tin dung

18,427,387,154 54,061,792,591 47,972,612,987 98,410,295,073 218,872,087,806

Chi phi du phong rui ro tin dung (1,865,064,362) 77,488,612,635 (10,085,219,324) 2,978,706,346 68,517,035,295

Tong Icri nhuOn trtrov thue 16,562,322,792 131,550,405,227 37,887,393,663 101,389,001,419 287,389,123,101

SHB

5.10 panne.:, Pex.b solutions

Ngfin hang TMCP Sai Gen —1-la Ni O

15 Tien mat, yang but, (la quSr

TiL mat bang VND 310,980,008,901 258,541,575,002 TiL mat bang ngoai to 224,492,063,029 222,587,125,850 Kim loci quST, cid q4 5,643,033,000 3,758,142,824

17 Tien, yang girl tai cac to chtic tin dung khac

Trdn, yang giri khong ky han

31/12/2013 VND

31/12/2012 VND 1,637,375,482,091 1,117,222,783,389

SHB

Solid pedners, flexible loo/lions

Ngfin hang TMCP Sai Gen — Ha Nqi

18 Cluing khoan kinh doanh

31/12/2013 VND

31/12/2012 VND

Chkng khodn No'

- Chirng khoan Chinh phu

- Chirng khoan Na do cac TCTD khac trong

nuac phat hanh

- Chimg khoan Na do cac TCKT trong nuov

Oat hanh

Chkng khan Von

- Chimg khoan V6n do cac TCTD khac trong

nuck phat hanh

- Chirng khoan V6n do cac TCKT trong nuerc

pith hanh

Chkng khodn kinh doanh khdc

- Chiva niem y6t

Chkng khan kinh doanh khdc:

- Da niem ytt

- Chua niem ye't

SHB

Solk1 peenees, flexible setulloes

Ngfin hang TMCP Sai Gott — Ha Ni (i

19 Cic cling ca tai chinh phai sinh va cac tai san tai chinh khac

Tai ngay 31 thang 12 dam 2013

Tang gia tri caa hap Tdng gia tri ghi so ki toan

(theo ty gia tai ngay lap bao ccio) clang (theo gia ngay

Tai ngay 31 thing 12 dam 2012

Ong cu TC phdi sinh tien to 1,710,623,497,800 5,846,612,060

Giao dich ky han tien to 913,539,370,000 3,263,769,995

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

19 Cho vay khach hang

31/12/2013 VND

31/12/2012 VND

Cho vay cac t6 chirc kinh t6, ca nhan trong

nuac

Cho vay chit khau thucmg phi6u va cac OA)/

to c6 gia

Cho thue tai chinh

Cac khoan tra thay khach hang

Cho vay bang von tai trq, fly thac dau to

Cho vay d6i v6i cac t6 chirc, ca nhan nuoc

ngoai

Cho vay khac

Nq cho vay dugc khoanh va ng chi) xir11

71,750,451,922,291 7,213,156,000

19,581,969,200 19,332,939,529 3,318,403,772,090 166,103,147,285 1,201,401,814,267

54,824,594,490,368 985,650,393,340

582,245,331 74,572,331,345 897,889,799,384 156,435,068,897

76,482,488,720,662 56,939,724,328,665

SHB

Solid pertness, fletotala solutions

Ngfin hang TMCP Shi Gen — Ha NOi

20.1 Phan tich chit ltro•ng nq cho vay

31/12/2013 VND

31/12/2012 VND

Cac khoan ng chid xir 1St - Vinashin 1,201,401,814,267

76,482,488,720,662 56,939,724,328,665

20.2 Phan tich thr ng theo thoi gian

31/12/2013 VND

31/12/2012 VND

76,482,488,720,662 56,939,724,328,665

SHB

Sn1 , firlmbin

Ngfin hang TMCP Shi Gan — HA Ni

20.3 Phan tich no; cho vay theo doi tuvng khach hang va loai hinh doanh nghi0

31/12/2013 trqu VND

31/12/2012 tri0 VND

Cac khoan Repo vai khach hang clia

cong ty TNHH MTV Quan15, ng va

khai thac tai san SHB

Cac khoan phai thu giao dich chirng

SHB

76,482,489 100.00 56,939,724 100.00

M SHB

Ngan hang TMCP Sai Gon - HA Ni

20.4 Phan tich du no' cho vay theo nganh kinh to

31/12/2013 tri0 VND %

31/12/2012 trqu VND %

N6ng nghiep va lam nghiep va thUy san

Khai khoang

Cong nghiep the bien, the tao

San xuAt va phan phai dien, khi Tat,

nuerc none hai ntrac va dieu haa

Cung cap milk; hoat clang quail ly va

rac thai, nuac thai

Xay dung

Ban buon va ban le; sfra chira o to, mo

to, xe may va xe có dOng co khac

Van tai kho bal

Dich vu luu tit va an uang

Thong tin va truyen thong

Hoat clang tai chinh, ngan hang va bao

hiem

Hoat Tang kinh doanh bat gong san

Hoat dang chuyen m6n, khoa hoc va

cong nghe

Hoat Tang hanh chinh va dich vu ho tra

Hoat dang dia Dang Cong san, to chirc

chinh tri - xa hfii auan lv nha ntreye an

Gido duo va ciao tao

Y to va hoat clang tra gidp xa hoi

Nghe thuat, vui chai va giai tri

Hoat Ong dich vu khac

Hoat d'ang lam thue cac cong viec

trong cac ho gia dinh, san xuat san

pham vat chat va dich vu to tieu dung

dm ha gia dinh

Hog dang cua cac to chirc va ca quan

quoc to

Cac khoan Repo voi khach hang cda

cong ty TNHH MTV Quail 13% no va

Cac khoan phai thu giao dich chUng

khoan cda Cong ty CP chimg khoan

Du no chi:)

16,523,844 5,061,999 12,568,304 2,630,550 19,045 7,134,663 11,586,162 3,864,980 2,101,590 80,742 647,902 3,500,575 52,355 42,081

51,268 93,586 30,490 9,121,126

23,527

- 2,200 144,096 1,201,402

21.60 6.62 16.43 3.44 0.02 9.33 15.15 5.05 2.75 0.11 0.85 4.58 0.07 0.06 0.00 0.07 0.12 0.04 11.93

0.03

0.00 0.00 0.19 1.57

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 95,341 654,824 2,236,672 17,105 49,744 4,992 44,085 76,326 21,757 9,206,153

261,952

7,089 2,200 132,223

14.21 6.96 15.29 2.36 0.04 10.75 18.45 7.19 2.26 0.17 1.15 3.93 0.03 0.09 0.01 0.08 0.13 0.04 16.17

0.46

0.01 0.00 0.23

SHB

Solid plarilners, flexible sokklions

Ngfin hang TMCP Sal Gen - Ha Ni

21 DII phong rui ro tin dung

Du phong rui ro trich lap trong kS7/ (Hoan nh'ap du

phong trong kSi)

Du phong giam do xir 13'7 cac khoan ng kho thu

hoi bang nguon du phong

Di'eu chinh tang/ (giam) khac

Sofi du din 1(37

Du phong rui ro trich ra.p trong kS7/ (Hoan nh4

phong trong kS)

Thy phong giam do xir 1S, cac khoan ng kh6 thu

hit'd bAng nguOn dkr phong

20 Chung khoan din to

22.1 Cluing khoin dati fir san sang d bin

31/12/2013 VND

31/12/2012 VND

Chfrng khodn

Chirng khoan Chinh phu

Chirng khoan Ng do cac TCTD khac trong nuac

phat hanh

Chirng khoan Ng do cac TCKT trong nuac phat

hanh

Chang khotin Von

Chimg khoan VOn do cac TCTD khac trong

nuac phat hanh

Chimg khoan VOn do cac TCKT trong nuac

48,112,869,317

11,688,790,000 36,424,079,317

(8,842,722,617)

8,370,572,300,808

4,947,245,206,964 375,018,484,551 3,048,308,609,293

48,023,619,317

11,688,790,000 36,334,829,317

(9,863,783,316) 8,092,779,198,589 8,408,732,136,809

SHB

Solid partners, aerobia solutions

Ngfin hang TMCP Sai Gan — Ha Ni)i

22.2 Chang khoin ciau to gie dtn ngay ciao h#n

31/12/2013 VND

31/12/2012 VND

Chirng khoan Na do cac TCTD khac trong mac

ChtIng khoan Ng do de TCKT trong nuac PH 2,691,727,082,319 1,075,187,684,837

Du ph6ng giarn gia chUng khoan dau tu gift d6n

ngay dap han

10,562,229,371,141 4,290,543,803,540

21 G6p von, d'au tur dai han

Daft to vao ding ty con

Cac khoan dau to vac) ding ty lien doanh

Cac khoan dau tu vao cong ty lien k6t