Báo cáo tài chính hợp nhất quý 2 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội

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Báo cáo tài chính hợp nhất quý 2 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội được lập theo chuẩn mực kế toán và chế độ kế toán dùng để tổng hợp và thuyết minh về tình hình kinh tế, tài chính của đơn vị kế toán. Mời các bạn cùng tham khảo.

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Nội dung Text: Báo cáo tài chính hợp nhất quý 2 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội

Bao cao tai chinh hop 'that SHB ,n1r..nres Quy II nam 2019 NGAN HANG THIXONG MAI CO PHAN SAI GON - HA NQI Mu so: Q-Ola 77 Trail Hung Dao - Quan Hoan Klein - Ha NOi Tel: 04.39423388 Fax: 04.39410942 TD - BANG CAN DOI ICE TOAN , Dan vi linh: Trieu dog Mi chi tieu Thuyei. SO cuOi kj, SO au nam Chi tieu A. TAI SAN 15 1,844,678 1,884,822 Tien mat, yang bac, di quy 110 I 16 6,811,025 4.328,739 120 II Tien gut tai NHNN 17 23,187,104 29,300,327 130 III Tien, rang girl tai cac TCTD khac vi cho vay cac TCTD khac 23,187,104 29,300,327 Tien, yang giri tai cac TCTD khac 131 1 Cho vay cac TCTD khac 132 2 Du phong rill ro den girl va Pen vay cac TCTD khac 139 3 23 608 655 140 IV Chirng khoan kinh doanh 3,889 3,889 141 I Chirng khoan kinh doanh (3,281) (3,234) Du phong giam gift chimg khoan kinh doanh 149 2 18 101,182 58,228 150 V Cac cling cu tai chinh phai sinh vi cac tai sin tai chinh khac 236,770,194 213,986,652 160 VI Cho vay khach hang 19 240,006,481 216,988,881 Cho vay khach hang 161 I 20 (3,236,287) (3,002,229) Dv phong nil ro cho vay khach hang 169 027 2 48,026,9 170 44,379,638 VII Chung khoin dau 21 22,212,117 25,193 NGAN Chung khoan dau to san sang de ban 171 I 22 24,122,393 24,76 Ching khoan
chi lieu Thuyet SO cuOi kj, SO au Om Chi tien Ma P NO PHA1 TRA VA VON CHU SO HULI 310 2,782,863 12,211,237 Cac khoin no Chinh phii va NHNN 320 28 43,748,809 44,933,789 II Tien pH va vay cua cac TCTD khic 321 25,173,208 31,352,183 1 Tien gin cua cac TCTD khac 322 18,575,601 13,581,606 2 Vay cac TCTD khac 330 29 244,466,343 225,224,141 HI Tien girl cua khich hang IV Cie cong cu tai chinh phai sinh va cac Ithoin no tai chinh khic 340 350 30 1,782,903 1,473,711 V V6n tai fro, uy [bac clan tu, cho vay ma TCTD phai chin rdi ro 360 31 24,195,506 16,721,736 VI PhAt hanh giAy to. c6 gil 370 32 7,310,628 6,378,862 VII Cat khoin No khac 371 6,759,761 5,294,909 1 Cac khoan Ili, phi phai tra 2 Thue TNDN hoan lai phai tra 372 373 550,867 1,083,953 3 Cac khoan phai tra VI cong no khac 4 Do phOng rdi ro khac 379 400 324,287,052 306,943,476 TOng No phai tra 500 33 17,627,167 16,332,532 VIII Vim va cac quy 410 12,132,617 12,132,617 I V6n cua TCTD 411 12,036,161 12,036,161 a Van dieu le b Van ddu lu XDCB 412 413 101,716 101,716 c Thang du van co ph an 414 (5,260) (5,260) d Co phieu quj, e Co phieu uu cl5i 415 g Von khac 416 420 1,520,255 1,467,001 2 Qu9 ctia TCTD 430 :91) (51 3 Chard] lech t gia h6i doll ojo 4 Chenh Lech danh gia lai tai san 440 450 3,974,295 2,73 8 5 Loi nhuan chua phan ph6i NG VIII Loi ich cna c0 (long thiets so 700 800 341,914,219 323,216* TONG NO' PHAI TRA VA VON CHU SO Hilt HA NOI CAC CHI TIEU NGO)1 BANG • 910 71,489,218 63, I Nghia vg ng Hem an 1 911 132,369 1 Bao lanh vay von 912 24,202,465 14,117,545 2 Cam ket trong nghiep vu L/C 913 47,154,384 49,465,228 3 B5o lank khac ay thing nam 2019 Pho g Giam 136c Lk) bieu Ke Toan Trithn NGAN HANG THUdNG 416 Skid • _a— —7 Thanh Phwong Nga Thj Van NO Thu Ha Ji/iffyan Veen Yz
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Bio cao [Ai chinh SHB Solid partners, flexible solutions hop nhit Quy II nam 2019 NGAN HANG TMCP SAIGON - HA NQI MAu stn Q-03a 77 Tran Hung Dao - Quan Hoan Kim - Ha NO1 Tel: 04.39423388 Fax: 04.39410942 TD - SAO CAO LUU CHUYEN TIEN TE - PPTT - QUY DVT. Tneu ddng MA chi Luytir clAu nam den cool Quj, II Chi tieu Beg Nam 2019 Nam 2018 I LIA1 CHUYEN TIEN Tir HOAT DQNG KINH DOANH 1 Thu nhap lai va cac khoan thu nhap tuang tu nhan dtrge 01 12,780,061 8,357,746 2 Chi phi lai va cac chi phi ttrcmg tu di tra 02 (8,210,745) (6,813,782) 3 Thu nhap tir boat Ong dich vu nhan duoc 03 224,020 77,895 Chdnh ldch so tien thjc thu/thgc chi tir hoat Ong kinh doanh chimg khoan, 04 251,030 4 (428,087) yang bac, ngoai to 5 Thu nhap khac 05 53,904 12,038 Tien thu cac khoan no, da duoc xoa, bit dap bang ngu6n dg phong nit 6 06 24,954 19,982 TO 7 Tian chi tra cho nhan vier) vi hoat dang (man ding vu (*) 07 (1,593,190) (1,175,131) 0027E 8 Tidn thud thu nhap thgc nap trong ky (*) 08 (306,326) (222,301) Luu chuyen tien thuim tir boat dgng kinh doanh [runt nhirng thay did 09 NGAN H 2,544,591 507,477 ve tai sin vi von Iuv dOng TRIONG MAI AI:ring (hay doi vd tai san hogt d'gng 10 547,457 4,654,006 SAI GoN.1 9 (Tang)/Giam cac khoan tien, yang gui vi cho vay cac TCTD khac 10 (Tang)/Giam cac kboan ve kinh doanh cluing khoan 11 3,619,635 (4,860,243) 11 (Tang)/Giam cac tong cu tai chinh phai sinh vi cac tai san tai chinh khac 12 (42,954) 134,896 12 (Tang)/Giam cac khoan cho vay lchach hang 13 (23,017,600) (9,245,482) 13 (Tang)/Giam ngu6n du ph6ng de bir dap ton that cac khoan (tin dung, 14 (16,488) (102,182) chimg khoan, din tu dai han) 14 (Tang)/Giam khac ve tii san hoat Hang 15 (2,494,914) 2,857,590 Nhang thay tong na hogt d'Ong 15 Tang/(Giam) cac Liman no Chinh phu va NHNN 16 (9,428,374) 143,076 16 Tang/(Giam) cac khoin tien girl, tien vay cac TCTD 17 (1,184,979) (12,070,708) 17 Tang/(Giam) tien gin cua khach hang (bao gam ca KBNN) 18 19,242,201 24,695,703 Tang/(Giarn) Oat hanh giAy ecr có gia (ngoai trir giay co gia phat hank 18 19 7,473,770 2,195,471 dugc tinh vao hoat diing tai chinh) 19 Tang/(Giam) von tai trg, us, that dau tu, cho vay ma TCTD chiu rai ro 20 309,192 256,993 Tang/(Giam) cac cling cu tai chink phai sinh va cac khoan no tai chinh 42,409 20 21 khic 21 Tang/(Giam) khac vd ding no boat dgng 22 (520,806) 177,904 22 Chi tir cac quji cua TCTD (*) 23 Ltru chuyen tien thuAn tir hoat Ong kinh doanh 24 (3,054,963) 9,472,604 H LU1J CHUYEN TIEN It- HOAT HONG DAU TU 1 Mua satn tai san co dinh 25 (78,994) (84,210) 2 Tidn thu tir thanh 13"/, nhuong ban TSCD 26 1,285 421 3 Tien chi tir thanh 1Y, nhtrong ban TSCD (*) 27 (118) (185) 4 Mua sam bat clang san dau tu (*) 28 5 Tien thu tir ban, thanh ly bat dOng san dau tv 29 6 Tien chi ra do ban, thanh 1Y bat ding san clan tu (*) 30 1
MA chi L l yke tic dau aim den cu6i QuY II ben! Nam 2019 Nam 2018 7 Tien chi dau tu, gOp von vao ac don vi khac 31 8 Tien thu dau tir, gop von vao ac don vi khic 32 8,000 Tien thu c6 tire va 1ui nhuan dugc chia cac khoan Or, g6p von dai 14,806 9 33 1,250 han Ltru chuyen tin thuAn tir hoat ding clAtt 34 (68,577) (69,168) 111 ',try CHUVEN TIEN T11 HOAT HONG TAI CHINH 1 Tang von dieu 1¢ 35 2 Tien thu tit phat hanh giay to co gia dai han co du ditu kitn tinh vac von tg 36 co va cac khoan von vay (Jai ban khac Tien chi thanh tan giay to c6 gia han dieu kin tinh vao von ttr 3 ' 37 co VI ac khan von vay dai han khac 4 Co tirc tra cho co Ong, lai &man SA" chia (*) 38 (85) (457) 5 Tien chi ra rnua co phieu ngan qu9 (*) 39 6 Tien thu dtruc do ban c6 phieu ngan qu9 40 0 Luu chuyen tien thuan tir boat long tai chinh 41 (85) (457) IV Ltru chuyen tien thuan trong ky 42 (3,123,625) 9,402,979 V Tien va cac khoan tuong throng tien tai [Uri diem dau kY 43 34,966,431 36,591,834 VI Dieu chinh anh huong cria thay dai ty gia 44 VII Tien va cac khoan tunng throng tien tai thoi diem cuni ky 45 31,842,806 45,994,813 '30 ththng nam 2019 ....\\.\c' 630 iNG Lap bieu Ke toin [mon Phd T.Gia am (Vic .1PHAN NGAN HANG *c•) '-o No/ , Ii THUONG MAI Co'PHA \CAI • HA 01 •k• •is‘'" Do Thank Phuong Ngo Thi Van NO Thu Ha /Wm . A? • Aiefey. 'Vat Ye'
THUYET MINH BAO CAO TAI CHiNH HqP NHAT Cho giai cloan tir ngay 01 thang 01 nam 2019 Glen ngay 30 thcing 06 nam 2019
SHB Ngan hang TMCP Sai Gen — HA NO THUYET MINH BAO CAO TAI CHINH HOP NHAT QUY II NAM 2019 1. Thong tin vO ngan hang Giay phep host 0041-NH/GP ngdy 13 thang 11 nam 1993 dOng Giay phep hoat clang do Ngan hang Nha nixac Viet Nam cap Thai han hoat dang cua Ngan hang la 40 nam ke tir ngdy cap giay phep (tau tien. Hoi ding Quin tri Ong Do Quang Hien Chit tich Tai bo nhiem ngay 27 thang 04 nam 2017 Ong VO Dix Tien Pho chit tich Tai bo nhiem ngdy 27 thang 04 nam 2017 Ong NguyL Van Le Thanh vien Tai bo nhiem ngdy 27 thang 04 nam 2017 Ong Da Quang Huy Thanh vien Tai bo nhiem ngay 27 Mang 04 nam 2017 Ong Thai Quac Minh Thanh vien Ba nhiem ngay 27 Mang 04 nam 2017 Ong Pham Cong Doan Thanh vien Ba nhiem ngay 27 thang 04 nam 2017 Ong Trinh Thanh Hai Thanh vien clac lap Bo nhiem ngay 23 thang 04 nam 2018 Ban kiem suit Ong Pham Haa Binh Thanh vien Tai ba nhiena ngay 27 thang 04 nam 2017 Ong NguyL Huu Dim Thanh vien Tai bo nhiem ngay 27 Mang 04 nam 2017 BA Nguygn Thi Hoat Thanh vien Tai b6 nhiein ngay 27 thang 04 nam 2017 Ba Thanh Cam Thanh vien Ba nhiem 4ay 27 thang 04 nam 2017 BA Pham Thi Bich Hang Thanh vien Bo nhiem ngay 27 thang 04 nam 2017 Ban tang Giam d6c va KO than trirtrng Ong Nguygn Van Le Tang Giam dac Tai bo nhiem ngay 21 thang 5 nam 2014 Ong Le Dang Khoa Ph6 Tang Giam clac Ba nhiem ngay 10 thang 4 nam 2009 Ong NguyL Huy Tai Pho Tong Giam dac Ba nhiem ngdy 18 thang 02 nam 2013 BA NO Thu Ha Pho Tong Giam dac Bo nhiem ngay 15 thang 3 nam 2011 Ba Ninh Thi Lan Phtrang Pho Tang Giam dac Ba nhiem ngay 08 thang 06 nam 2012 Ba Mng T6 Loan Ph6 Tang Giam dac Ba nhiem ngay 9 thang 10 nam 2012 Ba Hoang Thi Mai Thao Ph6 Tang Giam dac Ba nhiem ngay 15 thang 01 nam 2019 BA Ngo Thi Van Ke man truing Ba nhiem ngay 11 thang 11 nam 2014 Try s& chinh So 77 - Tran Hung Dao - Q.Hoan Kiem - TP.Ha Nia - Viet Nam 1
SHB Ngin hang TMCP Sai Goan - Ha Ni 2. Dic diem hoat ding ctia to chut tin dung Ngan hang Thtrong mai CO phan Sai GOn - Ha NOi (cued day gOi tat la "Ngan hang") la mot ngan hang thuong mai c6 phAn Viet Nam thanh lap tai nu& COng h6a Xa hOi Chit nghla Viet Nam vai thei gian hoat Ong la 40 nam theo 0041-NH/GP ngay 13 thang 11 nam 1993 cita Ngan hang Nha nu& Viet Nam.V6n di'eu caa Ngan hang tai ngdy 30/06/2019 la 12.036.161- trieu Ong (Muni hai nghin khong train ba muoi sau ty mot tram sau mot trieu Ong). HOi sa chinh cua Ngan hang dat tai S6 77 - TrAn Hung Da() - Q.H4n Kiem - Ha NOi - Vi& Nam. Tai ngay 30/06/2019, Ngan hang c6 7.522 nhan vien, tai 31/12/2018 Ngan hang c6 7.546 nhan vi en. 3. Tom tat cac chinh sach ke toan chti yeu Chuin intyc va the ke than ap dung Ngan hang trinh bay cac bao cao tai chinh theo Luat cac T6 chirc Tin dung, Luat sira Oi va bO sung mot s6 dieu trong Luat cac T6 chirc Tin dung, cac chuan mut ice toan Viet Nam va He th6ng Ke toan cac to chirc tin dung Viet Nam. Ky bao cao va do'n vi Hen q KS7 bao cao cua Ngan hang bat &au tir ngdy 01/01/2019 va ket thiic vao ngay 30/06/2019. Don vi tien te sir dung trong ghi claep Ice toan la ding Viet Nam (VND). Tuy nhien, theo quy dinh tai Thong to 49/2014/TT-NHNN ngdy 31/1 2/2014 caa Ngan hang Nha mk, cac s6 lieu ten Bao cao tai chinh duac lam tron den hang trieu Ira trinh bay theo don vi trieu Ong Viet Nam. 4. Nguyen tic ghi nh4n cac nghilep vu bing ngoai to va quy d4i. Theo he th6ng ke toan cira Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang ducrc hach toan theo nguyen te. Tai died diem cu6i nam, tai san va ding na c6 ngu6n g6c ngoai to duoc quy Oi sang VND theo ty gia quy dinh vao ngay lap bang can d6i ke toan. Cac khoan thu nhap va chi phi bang ngoai to cua Ngan hang &roc hach toan bang VND theo ty gia vao ngay phat sinh thong qua giao dich mua ban ngoai te. Chenh Lech ty gia do dank gia lai cac tai khoan kinh doanh ngoai to &roc hach toan vao bao cao K& qua Hoat Ong Kinh doanh va lqi nhuan de lai. Chenh lech ty gia phat sinh do quy d6i cac tai san va cong no' khac bang ngoai te sang VND dtrorc xir lY vao doanh s6 cua cac khoan muc tuung img ten bang can d6i ke toan vao ngay lap bao cao tai chinh. 5. Chiing khoan din ttr gifr den ngay dio han Chimg khoan no gift den ngay dao han la cac chUng khoan co ky han c6 dinh va cac khoan thanh toan co dinh hoac co the xac dinh dtrov va Ban TOng Giam d6c coy dinh va c6 kha nang gift den ngay dao han. Ngan hang Bang ghi nhan cac chimg khoan nay theo gia g6c cong lai du thu trir lai ch6 phan bo. Gia tri phu tri hoac chit khau (neu c6) cling (lime phan anh vao gia tri ghi so cda khoan dau tu. Lai duqc du thu hoac phan bo theo phuong phap throng thang. Chimg khoan
SHB Ngfin hang TMCP Sai Goa — Ha Ni 6 dugc gift den khi ciao han se dugc xem xet ve kha nang giam gia. Chtmg khoan dugc lap du phOng giam gia khi gia tri thi trugng nh6 hon gia tri ghi s8. Du phong giain gia dugc ghi nhan vao bao cao kat qua hoat ciOng kinh doanh. 6. Chang khoin dau ttr san sang ban Ching khoan clalu tu saU sang de ban la cac chi:mg khoan dugc gift trong theri gian khOng an dinh truck, c6 the dugc ban de dap irng nhu cau thank khoan hoac de img ph6 voei tru6ng hop thay dOi lai suat, ti gia, hoac gia tri chimg khoan. Ngan hang clang ghi nhan cac chtmg khoan nay theo gia gOc cong lai du thu trir lai char phan bo. Gia tri phu tri hoac chiet khau (neu ca) ding dugc phan anh vao gia tri ghi s6 cua khoan dau tu. Lai dugc du thu hoac phan b6 theo phuong phap dirOng thang. Cac chirng khoan nay dugc danh gia dinh ky theo gia tri thi truerng va du phOng giam gia tri se dugc lap khi gia tri thi trugng nho han gia tri ghi so.,Du ph6ng giam gia dugc ghi nhan vao bao cao kat qua hoat dOng kinh doanh. 7. Chang khoin kinh doanh Chirng khoan kinh doanh IA chirng khoan ban dau dugc mua va nam gift cho muc dich kinh doanh trong ngan han hoac neu Ban Tong Giam doc quyet dinh nhu vay. Ngan hang dang ghi nhan cac chung khoan nay theo gia g6c vao ngay giao dich. Trong cac kY tiep theo, cac chimg khoan tiep tpc dugc ghi nhan theo gia g6c. Tuy nhien, gia tri thi trueng dia cac chimg khoan van dugc Ngan hang theo doi de danh gia v'a kha nang giam gia khi gia tri thi tru6ng thap hon gia g6c. Ngoai trir true:mg hop khong the xac dinh gia tri thi trugng mot each chac chart thi gia tri cda chi:mg dugc tinh dua ten nguyen gia sau khi trir di ton that tr6c tinh (neu co). Lai hoac 18 tir kinh doanh chi:mg khoan dugc ghi nhan teen bao cao ket qua boat dOng kinh doanh theo s6 thuan. 8. Cac khoin cho vay va tru•6c khach hang Cac khoan cho vay va Ung tnrot khach hang dugc cong bo va trinh bay theo so du ng goc tai thei diem cu6i ky ke toan. 9. Dty phong rui ro tin dung Cac khoan cho vay khach hang dugc phan loai theo ThOng tu so 02/2013/TT-NHNN ngay 21 thang 01 nam 2013 va thong tu so 09/2014/TT-NHNN ngay 18 thang 03 nam 2014 ciia Ngan hang Nha ntrac ve viec phan loai ng, trich lap va sir dung du phong de xir lY rui ro tin dung trong hoat dOng ngan hang dia to chirc tin dung theo cac miry do rui ro nhu sau: Ng du tieu chuan, Ng can chii Y, N9' duOi tieu chuan, Ng nghi ng6 va Ng co kha nang mat vein dua vao tinh trang qua han va cac yeti to dinh hrong khac cua khoan cho vay. Cac khoan ng dugc phan loai la Ng du6i tieu chuan, Ng nghi ng6 va Ng c6 kha nang mat von dugc coi la no xau 3
SHB ners c Ngan hang TMCP Sal Gen — HA NOi - Dir phong cu the Du phong cu the dugc trich lap tren rin ro tin dung thuan cua cac khoan cho vay theo tY le tucrng img vbi tong nham nhu sau: Nhoin Logi Ty 1e tltr phong cu the 1 Na du tieu chuan 0% 2 Ng can cho y $% 3 Na duoi tieu chuan 20% 4 Ng nghi ngo. 50% 5 Na c6 kha rrang mat von 100% Rui ro tin dung thuan cua cac khoan cho vay khach hang &Nye tinh bang gia trj con tai cua cac khoan cho vay trir gia trj cita tai san dam bao da &roc chiet khau theo cac tY le theo quy dinh trong thong tu so 02/2013/TT-NHNN, thong tu so 09/2014/TT-NHNN. - thy phong chung Ngan hang thirty hien trich lap va duy tri du phong chung bang 0.75% tong gia trj cac khoan ng dugc phan loai tir nhom 1 den nh6m 4, trir cac khoan tien giri tai to chuc tin dung trong ntrOc, chi nhanh ngan hang ntrac ngoai tai Viet Nam theo quy djnh cita phap lu'at, tien giri tai to chirc tin dung ntrat ngodi va cac khoan cho vay, mua c6 ky han giAy to c6 gia doi vai to chdc tin dung, chi nhanh ngan hang nuarc ngodi khac tai Viet Nam. Dix phong rui ro tin dung tai Campuchia, Lao dp dung theo quy dinh hien hanh cua NHNN Campuchia, Lao trong kY bao cao twang ung. 10. Tai san ce dinh Tai san co djnh dugc the hien theo nguyen gia trir di khau hao ke. Nguyen gia bao gem town bO cac chi phi ma Ngan hang phai bo ra de co dugc tai san co djnh tinh den then diem dua tai san dO vao trang thai san sang sir dung. Tai san ce djnh clugc tinh khau hao theo phuang phap dtrOrng thang trir clan nguyen gia tai san trong suet thai gian hint dying uOc tinh nhu sau: - Nha cira, vat kien trite 25 nam - May aloe, thiet bj 03 - 05 nam - Phucmg tien van tai 06 - 10 nam
Ngan hang TMCP Sai Gen — HA Nei - Thiet bi vanphong 03 - 07 nam - Tai san ce dinh hint hinh khac 04 — 07 nam - Phan mem may tinh 03 — 08 nam Tai san co dinh vo hinh khac 02 - 20 nam Quyen sir dung dat duet khau hao theo plurcrng phap duong thing phit hop vii Giay chdng nhan quyen sir dung dat. Quyen sir dung dat vo thai han ducyc ghi nhan theo gia gee va khong tinh khan hao. 11. Titn va cac Ichoin twang clucrng tien Tien va cac khoan ttrong duong tien bao gem tien mat, yang, da quy, tien giri thanh toan tai NHNN, tin phiau Chinh phit va cac giay to c6 gia ngan han du dieu kien chiet khan voi 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 ngdy giri. 12. Cie cong cu tai chinh phai sinh Cac cong cu tai chinh phai sinh dtroc ghi nhan tren bang can d6i ke toan theo gia tri hop d'eng vao ngay giao dich, va sau do &roc danh gia lai theo gia tri hop ly. LOi nhuan hoac 10 khi cac cong cu tai chinh phai sinh &roc thgc hien &ITN ghi nhan trong bao cao ket qua heat deng kinh doanh. Lai nhuan hoac 10 chtra thgc hien cluvc ghi nhan vao khoan muc chenh Lech danh gia lai cac cong cu tai chinh phai sinh tren bang can do'i k'e toan va &roc ket chuyen vao ket qua hog deng kinh doanh vao thOi diem cuei Wain. 13. Ghi nh4n thu nh4p/ chi phi lai Ngan hang ghi nhan thu nhap tir lai va chi phi iai tren bao cao kat qua hoat deng kinh doanh tren co so dg thu, du chi. 14. Ghi nh4n thu nh4p tir phi va hoa hOng dich vu Ngan hang thu phi tir cac dich vu cung cap cho khach hang. Thu r nhap tir phi c6 the chia thanh cac nhom sau: Plzi tlzu tir vi& cung cap dich vu trong mot thiri gi4n nhat dinh: Phi thu tir viec cung cap dich vu trong met thai gian nhat dinh dupe du thir trong suet thai gian dO. Phi nay bao gem phi quan IY, phi nhan fly thac, hoa hang va cac phi lien quan den cap tin dung, quan 1y tai san, phi quan ly danh mite va cac chi phi quan ly ding nhu phi to van khac.
SHB Ngin hang TMCP Sai Gen — Ha Ni)i Phi thu tir viec cung cap dich vu giao dich: Phi phat sinh tit viec dam phan va tham gia dam phan cac giao dich cho mot ben this ba, vi du nhu dan xep viec mua co phan hoac cac loai chimg khoan ]iliac hoac mua lai doanh nghiep', &roc ghi nhan khi hoan tat giao dich lien quan. Phi hoac met phan khoan phi nay có lien quan den viec thgc hien mot cong viec nhat dinh se dugc ghi nhan khi 'loan tat dieu kien tuong Ung.
SHBne:kibe soiation, Ngan hang TMCP Sai Gon — Ha NOi 15. Tien mat, yang bac, di quy 30/06/2019 31/12/2018 Trieu clang Trieu clang Tin mat bang VND 1,153,146 950,382 Tin mat bang ngoai t'' 691,084 934,021 Kim loai quji, dd quji 448 419 1,844,678 1,884,822 16. Tien gui tai Ngfin hang Nha nu& 30/06/2019 31/12/2018 Trieu clang Trieu ctang Tin gui thank toan tai Ngan hang NU milk 6,811,025 4,328,739 6,811,025 4,328,739 17. Tien, yang girl tai cac to chirc tin clang khac va cho vay cac TCTD khac 30/06/2019 31/12/2018 Trieu clang Trieu clang Tiin, yang gfri klzong kj, han 20,352,580 24,708,324 - Bang VND 19,751,318 24,091,166 - Bang ngoai t', yang 601,262 617,158 Ti'dn, yang pH no kj, hg,: 2,834,524 4,592,003 - Bang VND 2,000,000 3,348,000 - Bang ngoai t', yang 834,524 1,244,003 23,187,104 29,300,327 7
SHB ,rne, fiemb, Ng5n hang TMCP Sai Gen — Ha NOi 18. Cac ding cu tai chinh phai sinh va cac tai san tilt chinh khic Tang gia tri ghi so k" loan Tang gia tri czia hop (theo ty gib tat ngay lap bao cao) clang (theo ngay (trieu citing) hieu hfc hop clang) (trieu clang) Teti san Gong no Tai ngay 31 thang 03 nam 2019 Cong cu TC phdi sin!: ten to 17,502,201 101,182 Giao Bich ky han tien to 6,620,576 49,046 Giao Bich hoan dC')i kji han 10,881,625 52,136 Tai ngay 31 thang 12 nam 2018 Cong cu TC phcii sinh ten to 16,691,207 58,228 Giao Bich kS, han tien to 1,034,938 15,625 Giao Bich hoan d6i ky han 15,656,269 42,603 19. Cho vay khach hang 19.1. Phan tich chAt luvng na cho vay 30/06/2019 31/12/2018 Trieu cl"(3ng Trieu cl"ang No du tieu chu'an 227,484,810 207,091,422 No can chn 5,609,571 4,698,654 No chrai tieu chtfan 1,136,930 339,729 Ng nghi nge. 806,565 920,954 No có kha n'ang mat von 4,968,605 3,938,122 24(606,481 216,988,881 8
SHB Ngfin hang TMCP Sai Gen — Ha N(ii 19.2. Phan tich dir ng theo thoi gian 30/06/2019 31/12/2018 Trieu cMng Trieu cl jug No ngan han 101,497,328 88,719,288 No trung han 61,163,884 58,634,979 No dai han 77;345,269 69,634,614 240,006,481 216,988,881 19.3. Phan tich dir no cho vay theo doi turfing khach hang va loai hinh doanh nghi0 30/06/2019 31/12/2018 Trieu &jug Trieu &Mg Cho vay cac to chtic kinh to Cong ty nha ntrac 18,154,082 7.56% 18,624,232 8.58% Cong ty TNHH 41,571,766 17.32% 36,912,609 17.01% Cong ty c6 phAn co ban 50% von Nha nu& 16,044,829 6.69% 13,093,719 6.03% (Nha nuot chiem co phAn chi pho'i) Cong ty c6 phAn 83,288,740 34.70% 88,514,778 40.78% Cong ty hop danh 101,721 0.04% 99,079 0.05% Doanh nghiep to nhan 3,885,119 1.62% 3,614,431 1.67% Doanh nghiep có von dau to nuoc ngodi 414,563 0.17% 462,659 0.21% Hop tac xd va lien hiep hop tac x'a 51,763 0.02% 49,403 0.02% Cho vay ca nhan Ho kinh doanh, ca nhan 74,794,280 31.16% 53,724,350 24.76% Cho vay khac Thanh phan kinh to khac 1,699,618 0.71% 1,893,621 0.87% 240,006,481 100.00% 216,988,881 100.00% 9
SHB Ng5n hang TMCP Sai Con - Ha N(ii 19.4. Phan tich du. nq cho vay theo nganh kinh to 30/06/2019 31/12/2018 Trieu clang 0/0 Trieu clng % Nong nghiep va lam nghiep va thily san 39,152,865 16.31% 38,463,768 17.73% Khai khoan2. 4,177,083 1.74% 4,493,748 2.07% C6ng nghiep the bien, the tao 28,502,803 11.88% 29,957,113 13.81% San xuat va phan ph6i dien, khi cl6t, nuac 17,642,077 7.35% 15,373,337 7.08% hai ntrac va dieu hOa khong khi Cung cap float; hoat d6ng quan ly va ly rac 195,824 0.08% 158,586 0.07% thai, nuac thai Xay dung 31,665,835 13.19% 28,795,080 13.27% Ban buon va ban le; sira chira 6 to, mo to, xe may 36,600,941 15.25% 36,247,298 16.71% va xe CO d6ng co khac Van tai kho bai 1,976,041 0.82% 2,416,317 1.11% Dich vu lu-u tru va an uong 1,465,847 0.61% 1,189,297 0.55% Thong tin va truyen thong 67,203 0.03% 959,840 0.44% Hoat d6ng tai chinh, ngan hang va bac) hiem 1,596,160 0.67% 2,517,173 1.16% Hoat d6ng kinh doanh bat dicing san 19,357,180 8.07% 16,756,345 7.72% Hoat d6ng chuyen mon, khoa h9c va c6ng nghe 131,294 0.05% 98,736 0.05% Hoat d6ng hanh chinh va dich vu h6 tra 1,076,789 0.45% 951,543 0.44% Hoat Ong cua Dang COng san, to chdc chinh tri - 31,954 0.01% 28,546 0.01% xa h6i, quan ly nha nuac, an ninh qu6c, phang; Ciao chic va ciao tao 779,925 0.32% 723,744 0.33% Y to va hoat d6ng trg gip xa h6i 74,523 0.03% 72,367 0.03% Nghe thuat, vui chai va giai tri 278,642 0.1% 282,306 0.13% Hoat d6ng dich vg khac 49,916,125 20.80% 32,474,365 14.97% Hoat d6ng lam thue cac, cong viec trong cac h6 gia dinh, san xuat san pham vat chat va dich vu to 5,317,370 2.22% 5,029,372 2.32% tieu dUng cua h6 gia Binh T4ng no' 240,006,481 100.00% 216,988,881 100.00% 10
Solt HB Ngan hang TMCP Sai Gan — Ha Ni 20. Dcy phong rui ro tin dung Dy• phong chung Du phong cu the Trieu clang Trieu clang Kji nay (30/06/2019) SO du da'u Irk 1,492,247 1,509,982 Du phong rui ro trich lap/hoan nhap va sir dung trong IcS/ 182,360 51,698 SO du cuOi kj, 1,674,607 1,561,680 21. Ching khoin dau to 21.1. Chting khoan clan san sang a ban 30/06/2019 31/12/2018 Trieu dang Trieu clang Chang klwrin Np. 22,178,518 25,159,407 Chung khoan Chinh pha 2,799,802 8,993,786 Chang khoan Ng do cac TCTD khac trong nuo•c Oat hanh 2,929,128 2,182,712 Chirng khoan Ng do cac TCKT trong nuac phat hanh 16,449,588 13,982,909 Cluing khotin Van 33,599 33,599 Chung khoan V6n do cac TCTD khac trong nuo•c Oat hanh 796 796 Chang khoan VOn do cac TCKT trong mac phat hanh 32,803 32,803 Gia tri chrrng awln tem tar san sang cd ban 22,212,117 25,193,006 Dir phong gitim giti cluing khoan san sang de' ban (226,494) (191,073) 21,985,623 25,001,933 11
SHB Ng5n hang TMCP Sai Gan — Ha Nal 21.2. Chl'ing khoin dau ttr giir den ngay dio han 30/06/2019 31/12/2018 Trieu dang Trieu clang Chung khoan Chinh phu 8,157,295 8,039,210 Chung khoan Ng do cac TCTD khac trong nuck Oat hanh 8,098,301 8,694,237 ClnIng Oman Ng do cac TCKT trong rnrac PH 7,866,797 8,027,692 Giti tri eh erng khoan dau fit giir d'en ngciy dclo 24,122,393 24,761,139 Du ',hong gram gia chdng khodn dau fir giii• den ngay dao han (1,728,378) (1,736,147) 22 3949 015 23,024,992 22. Chting khoan kinh doanh 30/06/2019 31/12/2018 Trieu clang Trieu clang Chang khodn V"an 3,889 3,889 - Chirng khoan Win do cac TCKT trong nuac pilaf hanh 3,889 3,889 DI" phong gicim gid chirng khocin kinh doanh (3,281) (3,234) 608 655 23. GO van, dau fir dai han 30/06/2019 31/12/2018 Trieu ddng Trieu clang Cac khoan dau to dai han khac 193,750 201,750 Do. phOng giam gia dau to dai han (5,057) (5,983) 188,693 195,767 12
SHB Ngfin hang TMCP Sai Gott - Ha Nei 24. Tai san c6 dinh hint hinh - Tang, giant tai san co dinh Mtn hinh ky nay Don vi tinh trieu dlJug Nha • Pltucrng tier' van tai, Tai san co dinh Khoan mole May tale, thiet Dung cu quart ly ging vat ki'en true truyen dan khae Nguyen gia SO dtr dau ky 396,154 383,683 232,312 90,787 37,699 1,140,635 So tang trong ky 33,247 38,781 8,089 94,368 2,378 176,863 - Chenh tech 13i gia 53 (130) (111) (16) (204) - Mua trong 1g) 13,112 38,911 8,200 2,549 2,378 65,150 - Tang kink 20,082 91,835 111,917 SO giam trong k' (1,863) (95,298) (17,261) (784) (34,769) (149,975) - Thanh ljt, nhtrong ban (1,863) (1,610) (3,082) (784) (481) (7,820) -Giant khac (93,688) (14,179) (34,288) (142,155) So du cu6i k)' 427,538 327,166 223,140 184,371 5,308 1,167,523 Gia tri hao mon luy ke Se dtr dau ky 110,410 286,314 148,514 83,054 26,669 654,961 S6 tang trong Itj, 43,904 11,262 9,622 63,502 376 128,666 - Chenh tech 0.) gia 29 (71) (58) (7) (107) - Khju hao trong ky 15,619 11,333 9,680 9,713 376 46,721 - Tang khcic 28,256 53,796 82,052 SO giam trong ky (1,791) (68,091) (12,238) (784) (19,348) (102,252) - Thanh 45, nhuvng Wm (1,791) (2,997) (3,035) (784) (481) (9,088) - Gicim khcic (65,094) (9,203) (18,867) (93,164) So thread ky 152,523 229,485 145,898 145,772 7,697 681,375 Gia tri con lui cola TSCD Tai ngay dau ky 285,744 97,369 83,798 7,733 11,030 485,674 TO nay cu6i ky 275,015 97,681 77,242 38,599 - 2,389 486,148 13
SHB NOR king TMCP Shi Goa - Ha N(ii - Tang, giam tai san có dinh halt hinh kji trulk: Nha dra, Phtrcrng tin tat, Tat san c6 dinh Khoin muc May mew, thief hi ri an Dung cu (pin IS, C6ng vat kien trtic truye khac Nguyen gia SO dtr din nam 363,131 320,296 208,414 92,705 26,885 1,011,431 - Tang trong nam 34,390 64,153 30,876 3,773 12,662 145,854 - Thanh 1j), nhtrang ban (2,265) (972) (7,092) (5,901) (1,848) (18,078) - Chenh lech 0) gia 898 206 114 210 1,428 S6 dv cutoi nam 396,154 383,683 232,312 90,787 37,699 1,140,635 Gia tri hao mon luSi ke S6 du dan nam 90,347 250,441 136,584 84,611 24,024 586,007 - Khan hao trong nam 21,546 36,705 18,754 3,662 4,478 85,145 - Thanh 1j), nhtrong ban (1,906) (971) (6,908) (5,364) (1,833) (16,982) - Chenh Lech tf) gia 423 139 84 145 791 sO du' cuk nam 110,410 286,314 148,514 83,054 26,669 654,961 Gia till con Ilai dm TSCD Tai ngay diu nam 272,784 69,855 71,830 8,094 2,861 425,424 Tartigay- cuk nam 285,744 97,369 83;798 7,733 11,030 485,674 14