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

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Báo cáo tài chính riêng lẻ quý 2 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội tập hợp các báo cáo thể hiện các nghiệp vụ kinh tế phát sinh, phản ánh thông tin về tình hình tài chính - kinh doanh của doanh nghiệp trong một kỳ kế toán quý 22 năm 2019, mời các bạn cùng tham khảo.

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

Bao cao tai chinh rieng IE ST4B NGAN HANG THICONG MAI CO PHAN SAI CON - HA NOl Quy 11 nam 2019 Mau s6: Q-01 a 77 Tran Hung Dan - Quan Hoan Kiev) - Ha NO Tel. 04.39423388 Fax. 04.39410942 TD - BANG CAN DOI Kt TOAN Dan vi tinh: Trilm citing Ma chi Thuyet Chi tieu S6 cuOi ky SO dau nam tier minh A. TAI SAN 1,769,231 1,826,756 110 15 1 Tien mat, yang bac, da quY 16 5,726,504 3,187,062 120 II Tien girl tai NHNN 28,219,428 34,127,477 III Tien, yang girl tai cac TCTD khac va cho vay cac TCTD khac 130 17 28,219,428 34,127,477 Tien, vang gai tai cac TCTD khac 131 1 Cho vay cac TCTD khac 132 2 Dv phong rui ro tien gvi va tien vay cac TCTD khac 139 3 140 22 IV Chang khan kinh doanh Chang khoan kinh doanh 141 1 Du phOng giam gia chang khoan kinh doanh 149 2 101,182 58,228 Cic cling cu Eli chinh phai sinh va cac Eli san Eli chinh khac 150 18 226,914,275 205,713,823 160 VI Cho vay 'Mach hang 19 229,863,713 208,500,081 Cho vay khach hang 161 1 20 (2,949,438) (2,786,258) Dv phOng nit ro cho vay khach hang 169 2 21 44,379,638 48,026,925 tir 170 VII Chang khoan 22,212,117 25,193,006 Chang khoan dau to san sang de ban 171 — I 24,122,393 24,761,1 60270 Chang khoan dau to gii den ngay dao han 172 2 179 (1,954,872) (1,9 3 Dv phong giam gia chang khoan dau hr 210 23 4,066,002 4 VGAN H . VIII GOp vein, dau tir dai han 3,877,309 3 hitk11 Day to vao ding ty con 211 I Vert gap lien doanh 212 2 Dau to vac) ding ty hen ket 213 3 214 193,750 20 4 Dau to dai han khac (5,057) (5,98 5 Dv phong giam gia du to dai han 219 220 4,752,185 4,749,668 LX Tai sin di dinh 24 445,968 443,030 Tai san cii Binh bib hinh 221 1 1,085,282 1,060,857 Nguyen gia TSCD him hinh 222 a 223 (639,314) (617,827) b Hao mon TSCD hiru hinh c6 dish thue tai chinh 224 2 Tar san Nguyen gib TSCD 225 a Hao man TSCD 226 b 227 25 4,306,217 4,306,638 3 Tai san ce dinh vo hinh 228 4,552,620 4,532,245 a Nguyen gia TSCD vo hinh 229 (246,403) (225,607) b Hao man TSCD va hinh Bat (Icing salt dau tir 240 X Nguyen gia BDSDT 241 a b Hao mon BDSDT 241 26 22,796,516 19,924,446 XI Tai san CO khic 250 9,699,630 7,278,608 Cac khan phai thu 251 1 252 9,677,746 9,088,452 2 Cac khoan tai, phi phai thu Tai san thue TNDN hoan lai 253 3 4,206,805 4,201,035 4 Tai san CO khac 254 259 (787,665) (643,649) 5 Cac khoan du phOng rui ro cho cac tai san CO not bang khac 300 338,724,961 321,678,413 TONG TA1 SAN CO
Ma chi Thuyet So cu6i kj, SO au lam Chi tieu tieu minh B NO PHAI IRA VA VON CHU SO Kit 12,096,858 310 2,782,863 I Cac khoan no' Chinh phu va NHNN 44,453,829 320 27 43,280,780 II Tien girl va vay cua cac TCTD khac 30,872,223 321 24,705,179 1 Tien giri cua cac TCTD khac 13,581,606 322 18,575,601 2 Vay cac TCTD khac 243,387,631 224,137,587 330 28 III Tien gui cua khich hang Cac ding en tai chinh phai sinh va cac khan no tai chinh khac 340 1,782,903 1,473,711 \'6n tai tro, uy thac (Ian hr, cho vay ma TCTD phai chit, roi ro 350 29 23,085,506 17,071,736 360 30 VI Phat hanh giAy to. co git 6,295,419 370 31 7,074,322 VII Cac !choir] Nq khic 5,310,165 371 6,656,989 1 Cic khoan Ili, phi phai tra Thue TNDN hoan lai phai tra 372 2 985,254 373 417,333 3 Cac khoan phai tra va cong no khac Dv phong rni ro khic 379 4 305,529,140 400 321,394,005 TOng Nq phai tra 16,149,273 500 32 17,330,956 VIII Vim va cac quji 12,132,617 410 12,132,617 1 Vo'n cua TCTD 12,036,161 411 12,036,161 a Von dieu 16 412 b Von clau IWXDCB 101,716 413 101,716 c ThOng du van co phcin (5,260) 414 (5,260) d Co pili"'eu quj7 415 e Co phi Eu uu dai 416 g Van khcic 1,437,035 420 1,490,571 2 Quy cna TCTD 430 3 Chenh lech ty gia h6i doai 440 4 Chenh lech danh gut lai tai san 2,579,621 450 3,707,768 5 Lqi nhuan chua phan ph6i 700 VIII LM ich cua c6 Ong thieu so 800 338,724,961 321,6 TONG NO PHAI TRA VA VON CIHJ SO HOIJ 'NG CAC CHI TIEU NGOAI BANG 71,373,707 63,44 1 Nghia vn nq tiem an 910 911 16,858 1 Bao lanh vay von 14,11 912 24,202,465 2 Cam ket trong nghiep vv L/C 47,154,384 49 913 3 Bao lanh khac ?,002786 -. thong nam 2019 Ph6 T.Giam D 0.1r • g Giam 116c Lap bieu Kt Toan Trtro•n54,--- N AN HANG THU NG WO CO SAI ON.HANOI Nth Thi Van NO Thu Ha Di) Muni' Phuling i'itirfn rein cTS
BA° cao tai chink rieng le • /7;,4 S HB Quy II nam 2019 Mau so: Q-02a NGAN HANG TMCP SAI GON - HA NQI 77 Tran Bung Dao - Quan Hoan Ki6m - Ha Not Tel. 04.39423388 Fax. 04.39410942 TD - BAO CAO KET QUA HOAT KING KINH DOANH - Q15 7 Don vi tinh: TriO4(1Jn Quy II Luy ke to (Ian nam den cuoi Quy II Chi lieu 11h chi tieu Thuyet minh Nam 2018 Nam 2019 Nam 2018 Nam 2019 to 01 33 6,596,398 5,104,055 12,133,222 9,924,716 I Thu nhap t6 lai va cac khoan thu nhap tuong 02 34 (5,023,072) (4,103,778) (9,388,476) (7,965,021) 2 Chi phi lai va cac chi phi Mang to lai 1,573,326 1,000,277 2,744,746 1,959,695 I Thu nhap 'Ai thuan 03 184,717 51,474 310,054 127,904 3 Thu nhap tit hoat (hang dich vu 04 (21,456) (19,257) (44,952) (47,379) 4 Chi phi hoat (hang dich vu 05 163,261 32,217 265,102 80,525 II Lai/18 thuin tit hoat Ong dich vu 06 35 19,275 (11,161) 33,024 16,122 III Lai/I8 thuan hoat &Ong kinh doanh ngoai hoi 07 (3,353) (3,353) IV Lai/I8 thuan tir mua ban cluing khoin kinh doanh 08 11,706 236,048 42,561 264,433 V Lai/lO Oman fir mua ban ching khoan rlAu ttr 09 18,239 23,492 36,386 32,020 VI Lai/I8 [titian to hoat Ong khic 12 14,806 59,930 14,806 VII Thu nhap to gop von, mua co phAn 13 (742,909) (635,377) (1,455,105) (1,230,407) VIII Chi phi hoat &Ong 14 36 Lqi nhua'n than to hoat dung kinh doanh trtrot 15 1,042,898 656,949 1,726,644 1,133,841 IX chi phi du phong rut ro tin dung (285,939) (204,952) (285,939) (256,604) X Hoan nhlip/(Chi phi) dy phong rut ro tin dung 16 756,959 451,997 1,440,705 877,237 XI TOng lyi nhua'n truirc thue 17 (151,392) (87,438) (276,155) (172,486) 7 Chi phi thug TNDN hian hanh tam tinh 18 8 Chi phi thue TNDN hoan Iai 19 (151,392) (87,438) (276,155) (172,486) XII Chi phi thue TNDN tam tinh 20 605,567 364,559 1,164,550_ 704,751 XIII Lyi_nhu'an_s_au thue. 21 XIV Lqi ich CUR c6 deing thieu so 22 XV Lai co' ban tren to phieu 23 Fool (hang Om 2019 P.TOng Giam dik ling Giam dOc LUp bieu Ke loan Truong/4/ co' NGAN HANG co -o THUONG MttICeiPHA * SAI GetHih Nal 4, +1" A'/ M Ngo Thi Van Ngo Thu Ha DJ Thank Phtroug
Ban cao tai chinh SHB Solid partners. flexible solutions ring le QuY II nam 2019 NIL! so: Q-03a NGAN HANG TMCP SAI GON - HA NOI 77 Trnn Hung Dao - Quail Hoan Kiem - HI NOi Tel: 04.39423388 Fax: 04.39410942 TD - BAO CAO LU'U CHUYEN TIEN TE - PPTT - QUY IDVT: Triu Ong L ly ke t& nam den cuOi quy Ma chi Thuye Chi tieu tiEu t minh Nam 2019 Nam 2018 I L1111 CHUYEN TIEN Tij HOAT HONG KINH DOANH 12,267,986 8,357,746 01 1 Thu nhap Ili va cac khoan thu nhap tin:mg tu nhlri ducc (8,154,885) (6,813,782) 02 2 Chi phi Ili VI cac chi phi bung to dl tra 183,628 77,895 03 3 Thu nhap tir boat do, dick vu nhan durgc Chenh lech sit, tien tic thu/thuc chi tir hoat dOng kinh doanh chirng khoan, 04 (426,114) 251,030 4 yang bac, ngoai to 12,038 05 52,429 5 Thu nhap khic Tith thu cac kholn ng da dugc xir IS, xod, NI dip bang nguiin di,r phong rilii 06 24,954 19,982 6 ro (1,175,131) 07 (1,405,376) 7 Tien chi tra cho nhan vien va boat dOng quan 1V, cong V11 (*) (306,326) (222,301) 02;; 08 8 Tien thue thu nhap thoc Op trong kj, (") Lun chuyen tien thuan tir hoat king kinh doanh 'runt nhirng thay dOi 09 2,236,296 507,477 NGAN Hi ve tai san va von Inn dEng NW:mg duty &it ye' tai san hog( Ong THICONG41C 4,654,0 9 (Tang)/Giim cac khoan tien, yang giri va cho vay cac TCTD khac 10 SAI GON-11 3,619,635 (4,860,243 10 (Tang)/Giam Lc khoin ve kinh doanh chimg khoan 11 (42,954) 134,896 irlEm 11 (Tang)/Giam Lc ding cu tai chinh phai sinh va Lc tai sari tai chinh khac 12 (21,363,632) (9,245,482) 13 12 (Tang)/Giarn Lc khoan cho vay Idrach hang (Tarig)/Giarn nguon dg phong de bii dap ton that cac khoan (tin dung, 14 (102,182) (16,488) 13 chimg khoan, dau to dai han) 15 (2,251,708) 2,857,590 14 (Tang)/Giam khac ye tai san boat dgng Nhirng thay ai ve' cling no hoot Ong 143,076 16 (9,313,995) 15 Tang/(Giam) cac khoan ng Chinh phi) va NHNN (12,070,708) 17 (1,173,048) 16 Tang/(Giam) Lc khoan tien gin, tien vay Lc TCTD 18 19,250,044 24,695,703 17 Tang/(Giam) tien gin cila khach hang (bao Om ca KBNN) Tang/(Giam) phai hanh gray to' co gia (ngoai tni gray to co gia phat hanh 19 6,013,770 2,195,471 8 disgc tinh vao boat clEng tai chinh) 20 309,192 256,993 19 Tang/(Giam) von tai trg, uy that diu ar, cho vay ma TCTD chin rni ro Tang/(Giam) Lc ding cu tai chinh phai sinh va Lc khoan ng tai chinh 21 42,409 20 khac 177,904 22 (565,220) 21 Tang/(Giam) khac ve cong ng hoat ding 23 22 Chi tir cac quji La TCTD (*) 9,472,604 24 (3,383,802) Lun chuyen tien thuan tir hoar dEng kinh doanh II LISU CHUI'EN TIEN Tir HOAT HONG DAU Tv 25 (52,662) (84,210) 1 Mua sam tai san cg ditch 421 26 1,285 2 Tien thu tir thanh 1Y, nhugng ban TSCD (118) (185) 27 3 Tien chi tir thanh ly, among ban TSCD (*) 28 4 Mua sam bat &Ong san din tg (*) 29 5 Tien thu tir ban, thanh ly bat dOng san dau hr 6 Tien chi ra do ban, thanh ly bat dgng san dau to (*) 30
Ma chi Thuye Loy ke tit du nam den cu6i quj, 11 Chi tieu Win t mink Nam 2018 Nam 2019 7 Tien chi au g6p von vao cac don vi khac 31 32 8,000 8 Tien thu clan tu, g6p von vao cac don vi khac Tien thu co tdc va 1M nhuan do6c chia cac khoin dau tu, gop von dai 33 1,250 14,806 9 han 34 (42,245) (69,168) Lou chuyen fien thuAn to host Ong dau tus Ill LUU CHUYEN TIEN TUT HOAT DC/NG TAI CHINH I Tang von co phan to g6p von vaMoac Oat hash co phieu 35 2 Tien thu Or phat hanh giAy to co gia dai hats co du dieu kien tinh vac) von to 36 co va cac khoan von vay dai han khac Tien chi thanh toan gily to co gia (Jai han co flu dieu kien tinh vao von hr 37 co va cac khoan von vay dai han khac 38 (85) (457) 4 Co tirc tra cho co d6ng,16i nhuan da chia (*) 5 Tien chi ra mua co phieu ngan quji (*) 39 6 Tien thu dimc do ban c6 phieu ngan guy 40 41 (85) (457) Lou chuyen tien thuan to hoat dOng tai chinh 42 (3,426,132) 9,402,979 IA' Lou chuyen tien thuAn trong ky 43 39,141,295 36,591,834 V Tien va cac khoan twang duong tien tai thei diem dau ky VI Dieu chinh anh holing cua thay gia 44 45 35,715,163 45,994,813 VII Tien va cac khoan Prong duong tien tai thoi diem cu6i ky ?Tay %hang nam 2019 oN, PhO T.Gi g Giam dOc Lap bieu Li Kt than truil,./ NC; NGAN HANG TaING Al G • NOI Do Mann nutting Ngo Thj Viin NO Thu ,/ilitecyc7n -' 1 /6i Lee
THUYET MINH BAO CAO TAI CHINH RIENG LE Cho giai cloan tir ngay 01 thang 01 nam 2019 cljn ngay 30 thang 06 nam 2019
SHB Ngan hang TMCP Sai Got' - Ha NOi THUYET MINH BAO CAO TAI CHiNH RIENG LE Q1A7 II NAM 2019 1. Thing tin lit ngfin hang Giiy phep boat d6ng 0041-NH/GP ngdy 13 thong 11 nam 1993 Giay phep hoot clang do Ngan hang Mid nu6c Viet Nam cap Thai han hog Ong cua Ngan hang la 40 nam ke tit ngay cap giay phep clau tien. 116i ding Quin tri Ong Da Quang Hien Chu tich Tai be) nhiem ngay 27 thong 04 nam 2017 Ong Vo Mk Tien Pho chn tich Tai bo nhiem ngay 27 thong 04 nam 2017 Ong Nguy'n Van Le Thanh vien Tai b'a nhiem ngay 27 thong 04 nom 2017 Ong Thai Quac Minh Thanh vien Bo nhiem ngdY 27 thong 04 nam 2017 Ong Do Quang Huy Thanh vien Tai bo nhiem ngay 27 thong 04 nam 2017 Ong Pham Cong Doan Thanh vien Ba nhiem ngay 27 thong 04 nam 2017 Ong Trinh Thanh Hai Thanh vien clac lap Bo nhiem ngay 23 thong 04 nam 2018 Ban kitm soot Ong Pham H6a Binh Thanh vien Tai bo nhiem ngay 27 thong 04 nam 2017 Ong Nguy6n Ht-ru Dirc Thank vien Tai ha nhiem ngay 27 thong 04 nam 2017 BA NguyL Thi Hoat Thanh vien Tai 1)6' nhiem ngay 27 thong 04 nom 2017 Ba Le Thanh Cam Thanh vien Bo nhiem ngay 27 thong 04 nam 2017 Ba Pham Thi Bich Hang Thanh vien Ba nhiem ngay 27 thong 04 nam 2017 Ban TOng Giant d6c vi Ke town truing Ong Nguyen Van Le Tong Giam doc Tai -ha nhiem ngay 21 thong 5 nam 2014 Ong Le Dang Khoa Ph6 Tong Giam dac BO' nhiem ngay 10 thong 4 nam 2009 Ong NguyL Huy Tai Pho Tang Giam dac Ba nhiem ngay 18 thong 02 nam 2013 BA NO Thu Ha Pho Tang Giam d'ac Ba nhiem ngay 15 thong 3 nom 2011 Ba Ninh Thi Lan Plnrcrng Pho Tang Giam disc Bo nhiem ngay 08 thong 06 nam 2012 BA Dang TO Loan Ph6 Tong Giam clac Ba nhiem ngay 9 thong 10 nam 2012 BA Hoang Thi Mai Thao Ph6 Tang Giam dac Bo nhiem ngay 15 thong 01 nam 2019 BaNgo Thi Van Ke toan twang Bo nhiem ngdy 11 thing 11 nam 2014 Try so. chinh sa 77 - Tran Hung Dao - Q.Hoan Kiem - TP.HA Nai - Viet Nam
SHB Ngan hang TMCP Sai Gan — Ha NOi 2. I/4c diem host de'ng dm to clinic tin dung Ngan hang Thuong mai Co phan Sai Gen - Ha N6i (dudi day goi tat IA "Ngan hang") la mot ngan hang thuong mai c6 phan Viet Nam thanh lap tai nuoc C6ng hoa Xah6i Chit nghia Viet Nam voi thai gian hoat clang IA 40 nam theo 004I-NH/GP ngay 13 thang 11 nam 1993 dm Ngan hang Nha nuo•c Viet Nam.V6n dieu le dm Ngan hang tai ngdy 30/06/2019 la 12.036.161 trieu d6ng (Muni hai nghin khong tram ba mtrai sau tS7 mot tram sau muoi mot trieu deng). H6i sa chinh cua Ngan hang dal tai S6 77 - Tran Hung Dao - Q.Hoan Kiem - Ha N6i - Viet Nam. Tai ngay 30/06/2019 Ngan hang c6 nhan vien 5.471 (31/12/2018: 5.506 nhan vien). 3. Tom tat cac chinh sich ke toan chil yeti Chuan mu•c va the de ke toan Ai) dung Ngan hang trinh bay cac bao cao tai chinh theo Luat cac To chirc Tin dung, Luat sira doi va b6 sung met s6 dieu trong Luat cac T6 chic Tin dung, cac chuan mgc ke Wan Viet Nam va He th6ng Ke toan cac to chirc tin dung Viet Nam. Ky bao cao va don vi tien te KS/ bao cao cua Ngan hang bat dau tir ngay 01/01/2019 va ket thiic vao ngdy 30/06/2019. Don vi tien te sir dung trong ghi chep ke toan la d'6ng Viet Nam (VND). Tuy nhien, theo quy dinh tai Th6ng tu 49/2014/TT-NHNN ngay 31/12/2014 cita Ngan hang Nha niroc, cac s6 lieu tren Bao cao tai chinh &roc lam trot.' den hang trieu va trinh bay theo don vi trieu ding Viet Nam. 4. Nguyen tac ghi nhan cac nghiep vu bang ngoai to va quy doi Theo N thong ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang &roc hach toan theo nguyen te. Tai thai diem du6i ham, tai san va cong no c6 nguen g6c ngoai to &roc quy d6i 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 throe hach toan bang VND theo tY gia vao ngay phat sinh th6ng qua giao dich mua ban ngoai te. Chenh lech ty gia do clanh gia lai cac tai khoan kinh doanh ngoai te &roc hach toan vao bao cao Ket qua Hoat d6ng Kinh doanh va Igi nhuan a lai. Chenh lech ty gia phat sinh do quy d6i cac tai san va ding no khac bang ngoai te sang VND ducyc xir ly vao doanh s6 cita cac khoan muc tucmg Ung tren bang can doi ke toan vao ngay lap bao cao tai chinh. 5. Chirng khoin dau tir gifir den ngay dao han Chimg khoan no gift den ngay dao han la cac chimg khoan c6 ky han c6 dinh va cac khoan thank toan c6 Binh hoac c6 the xac Binh duct va Ban T6ng Giam d6c coy dinh va c6 kha nang giir den ngay dao han. Ngan hang dang ghi nhan cac chimg khoan nay theo gia g6c cong lai du thu trir lai chef phan b6. Gia tri phi tr6i hoac chi& khau (neu Ca) ding duoc phan anh vao gia tri ghi s6 cUa khoan dau tu. Lai dugc du thu hoac phan b6 theo phuong phap duang thang. Ching khoan &roc Oa den khi dao han se duac xem xet ve kha nang giam gia. Ching khoan duoc lap du ph6ng giam gia khi gia tri thi truang nhO lion gia tri ghi s6. Du phong giam gia clucyc ghi nhan vao bao cao ket qua hoat d6ng kinh doanh. 2
SIIB Ngan hang TMCP Sal Gen —HA Ni 6. Cluing khoan (Ian tu' san sang de ban Chimg khoan dau tu sin sang de ban la cac chirng khoan dtrac giir trong thai gian khOng An dinh truac, c6 the dugc ban a dap img nhu cau thanh khoan hoac de img pho v6i truong hop thay dei lai suat, ti gia, hoac gia tri chimg khoan. Ngan hang clang ghi nhan cac chimg khoan nay theo gia gec cong 151 du thu trir lai cho phan bo. Gia tri phu tri hoac chiet khau (neu co) cling dugc phan anh vao gia tri ghi so cita khoan d'au tu. Lai dugc du thu hoac phan bo theo phuang phap duemg thang. Cac chimg khoan nay dugc danh gia dinh ky theo gia tri thi truang va du ph6ng giam gia tri se dugc lap khi gia tri thi twang nho han gia tri ghi so. Du phong giam gia dugc ghi nhan vao bao cao ket qua hoat deng kinh doanh. 7. Chtimg khoin kinh doanh Chirng khoan kinh doanh la chirng khoan ban dan &lac mua va nam gift cho muc dich kinh doanh trong ngan han hoac neu Ban Tong Giam dee quyat Binh nhu vay. Ngan hang dang ghi nhan cac chUng khoan nay theo gia gec vao ngay giao dich. Trong cac ky tiep theo, the clning khoan tiep tuc dugc ghi nhan theo gia gec. Tuy nhien, gia tri thi truang cua cac chi:mg khoan van dugc Ngan hang theo dei de danh gia v6' kha nang giam gia khi gia tri thi truang thap han gia gee. Ngoai trir truang hap khong the xac dinh gia tri thi twang met cach chac chan thi gia tri cUa chUng dugc tinh dua tren nguyen gia sau khi trir di ten that uac tinh (neu co). Lai hoac to tir kinh doanh chUng khoan dugc ghi nhan tren bao cao ket qua hoat clOng kinh doanh theo g16. thuAn. 8. Cac khoin cho vay va timg triarc khich hang Cac khoan cho vay va irng truOc khach hang dugc cong bo va trinh bay theo so du ng goc tai thai diem cuei ky ke toan. 9. Dkr phong rui ro tin dung Cac khoan cho vay khach hang dugc phan loai theo Thong tu se 02/2013/TT-NHNN ngay 21 thang 01 nam 2013 va Thong tu so 09/2014/TT-NHNN ngay 18 thang 03 nam 2014 ena Ngan hang nha nu& ve viec phan loai ng, trich lap va sir dung du phong de xu lY rai ro tin dung trong hoat clOng ngan hang dm to chirc tin dung voi cac mirc de rui ro nhu sau: Na du tieu chuan, Ng can chn Y, Na duai tieu chuan, Na nghi nga va Na c6 kha nang mat yen clua van tinh tang qua han va cac yeu to dinh luting khac cua khoan cho vay. Cac khoan ng dugc phan loai Id Na duoi tieu chuan, Na nghi ng6 va Na c6 kha nang mat yen dugc coi la ng xau. 3
SHB i Ngin hang TMCP Sai Gen — Ha Ni - Du. phong cu the Dg phOng cu the dtrgc trich lap tren tin ro tin dung thuan cua cac khoan cho vay theo tY le taang mg voi timg nhom nhu sau: Nhom Loai Ty M tiv phongcy t ie. 1 Na du tieu chuan 0% 5% 2 Na can chit Y 3 Na dugi tieu chuan 20% 4 Ng nghi nga 50% 5 Na co kha Jiang mat van 100% Rui ro tin dung thuan cita cac khoan cho vay khach hang dugc tinh bang gia tri con lai cita cac khoan cho vay trir gia tri cita tai san dam bao da dugc chiet khau theo cac ty le theo quy dinh trong thong to so 02/2013/TT-MINN, th6ng to so 09/2014/TT-NHNN. - Du phong chung Ngan hang that hien trich lap va day tri du phong chung bang 0.7% tang gia tri cac khoan ng dugc plan loci tir nhom 1 den nhom 4, trir cac khoan tien giri tai to chic tin dung trong ntrac, chi 1 nhanh ngan hang nu& ngoai tai Via Nam theo quy dinh cua phap '1114, tien giri tai to chic tin dung nuac ngoai va cac khoan cho vay, mua c6 ky han gidy to c6 gia doi vbi to chic tin dung, chi nhanh ngan hang mak ngoai khac tai Via Nam. Dg phong rui ro tin dung tai Campuchia, Lao ap dung theo quy dinh hien hanh cua NHNN Campuchia, Lao trong kY bao cao tuang Mtg. 10. Tai san co dinh Tai san ca dinh dugc the hien theo nguyen gia trir di khau hao lay ke. Nguyen gia bao gam toan ba cac chi phi ma Ngan hang phai b6 ra a co dugc tai san ca dinh tinh den thai diem dua tai san dO vao trang thai san sang sir dung. Tai san ca dinh dugc tinh khau hao theo phuong phap duang thang de trir clan nguyen gia tai san trong su6t thai gian him dung trac tinh nhu sau: - Nha cira, vat kien triic 25 nam - May moc, thiet bi 03 - 05 nam
SHB ric Ngan hang TMCP Sai Gen — Ha Ni - Phtrang tien van tai 06- 10 nam - Thiat bi van pheng 03 - 07 nam - Tai san c8 dinh hal hinh khac 04 — 07 nam - Phan m'am may tinh 03 — 08 nam - Tai san c6 dinh v8 hinh khac 02 - 20 nam Quyan sir dung dat dugc khau hao theo phucrng phap duerng thang phu hop Giay chimg nh4n quyen six dung dat. Quy'en sir dung Tat v8 thai han dugc ghi nhan theo gia g6c va khong tinh khau hao. 11. Tien va cac khoin ttro'ng &rang tien Tian va cac khoan tuong ducrng tien bao gom tien mat, yang, da quy, tien giri thanh toan tai NHNN, tin phieu Chinh phit va cac giay 0 có gia ngan hart dil dieu kien chiet khau NHNN, cac khoan tien gixi thanh toan va tien giri, cho vay tai cac to chirc tin dung khac cep thai han dao han khong qua 3 thang k'e tir ngay giri. 12. Cac cong cu tai chinh phai sinh Cac cong cu tai chinh phai sinh dugc ghi nhan tren bang can d'oi ka toan theo gia tri hop d'ong vao ngay giao dich, va sau do dugc danh gia lai theo gia tri hop 1Y. Lgi nhuan hoac to khi cac cong cu tai chinh phai sinh dugc dive hien dugc ghi nhan trong bao cao kat qua hoat do, ng kinh doanh. Lgi nhu'an hoac to chua thuc hien dugc ghi nhan vao khoan muc chenh Lech danh gia lai cac cong cu tai chinh phai sinh tren bang can d6i ke toan va dugc kat chuyart vao kat qua hog do, ng kinh doanh vao thOi diem cu8i nam. 13. Ghi nhan thu nhap/ chi phi lai Ngan hang ghi nhan thu nhap tir lai va chi phi lai ten bao cao kat qua boat Ong kinh doanh tren co s& du thu, dix chi. 14. Ghi nhan thu nh4p td' phi va hoa heng dich vu Ngan hang thu phi tin cac dich vu cung cap cho khach hang. Thu nhap tir phi c6 the chia thanh cac nh6m sau: • Phi thu tir vi& cung cap dich vu trong mot thai gian nhat dinh: Phi thu tir viec cung cap dich vu trong mot tiled gian nhat dinh dugc du thu trong su'ot thai gian do. Phi nay bao g8m phi quail 1Y, phi nhan fly thac, hoa hOng va cac phi lien quan den cap tin dung, quail 1Y tai san, phi quan ly danh muc va cac chi phi quart lY ding nhu phi to van khac. 5
SHB Ngan hang TMCP Sai Gent — Ha N(ii • Phi thu tic viec cung cap Bich vu giao dich: Phi phat sixth to viec darn phan va tham gia dam phan cac giao dich cho mot ben thin ba, vi du nhu dan xep viec mua co phan hoac cac loci chi ng khoan lchac hoac mua lai doanh nghiep, duac ghi nhan khi hoan tat giao dich lien quan. Phi hoac mot phan cda khoan phi nay c6 lien quan den viec thuc hien mot cOng viec nhat dinh se dugc ghi nhan khi hoan tat dieu kien tuong frng.
SHB Ngfin hang TMCP Sai Gen — Ha NOi 15. Tien mat, ‘,ang bac, da quj, 30/06/2019 31/12/2018 Trieu clang Trieu clang 1,152,417 950,193 Tin mat bang VND 616,366 876,144 Tien mat bang ngoai t' 448 419 Kim loai quji, da ciu/ 1,769,231 1,826,756 16. Tien giti tai Ngan hang Nha nitCrc 30/06/2019 31/12/2018 Trieu clang Trieu clang thanh than tai Ngan hang Nha nuoc 5,726,504 3,187,062 Tien 5,726,504 3,187,062 17. Tien, yang gill tai cac to chin tin living khac 30/06/2019 31/12/2018 Trieu clang Trieu clang 20,859,984 25,185,820 Ti'n, yang geri khong 14, hay: 19,751,318 24,091,138 - Bang VND 1,108,666 1,094,682 - Bang ngoai t', yang 7,359,444 8,941,657 Tin, yang pH có kj' lion 2,000,000 3,465,500 - Bang VND 5359,444 5,476,157 - Bang ngoai t", yang 28,219,428 34,127,477 7
SHB Ngin hang TMCP Sai Gen — Ha Nei 18. Cac cong cu tai chinh phai sinh va cac tai san tai chinh khac Tang gia trt ghi so k" loan Tang gia tri cna hop (theo tJ gib tot ngay lap beto cello) clang (theo ty gia ngay (trieu clang) hieu ltrc hop aong) (trieu clang) Tat san Cong no. Tai ngay 30 thing 06 nam 2019 17,502,201 101,182 Cong cu TC phai sinh tidn to 6,620,576 49,046 Giao Bich kj, han tin to 10,881,625 52,136 Giao Bich hoan cl6i1c3/ han Tai ngay 31 thing 12 nam 2018 16,691,207 58,228 Cong cu TC phai sinh tidn to 1,034,938 15,625 Giao clichkjihan tien to 15,656,269 42,603 Giao Bich [loan d6i tier to 19. Cho vay khach hang 19.1. Phan tich chat luvng no. cho vay 30/06/2019 31/12/2018 Trieu clang Trieu clang 2171,942,736 199,600,603 Ng du tieu chuan 5,261,040 3,892,513 Ng can chi j/ 1,058,857 254,521 No• &nii tieu chan 763,081 874,386 No nghi riga. 4,837,999 3,878,058 Ng có kha nang mat von 229,863,713 208,500,081 8
SHB 'O Ngan hang TMCP Sai Gon — Ha Ni 19.2. Phan tich dtr no' theo thiri gian 30/06/2019 31/12/2018 Trieu cl(ing Trieu &dug 100,344,070 87,776,156 No ngan han 59,237,625 57,771,552 No trung han 70,282,018 62,952,373 Ng dai han 229,863,713 208,500,081 19.3. Phan tich du' ng cho vay theo doi tuvng khach hang va loai hinh doanh ngh4 30/06/2019 31/12/2018 0/0 Trieu &jug Trieu cljng Cho vay cac to chirc kinh to 19,946,478 8.68% 18,525,679 8.89% Cong ty nha nu& 39,857,285 17.34% 33,997,631 16.31% Cong ty TNHEI Cong ty co phan có hon 50% von Nha nuac 16,434,240 7.15% 13,093,719 6.28% (Nha ntrac chiem co phan chi ph61) 86,599,284 37.67% 87,681,123 42.04% Cong ty co phan 1,626 0.00% 6,158 0.00% Cong ty hop danh 2,420,396 1.05% 2,324,998 1.12% Doanh nghiep tu' nhan 48,716 0.02% 30,801 0.01% Doanh nginep có von dau to ntrac ngoai 25,653 0.01% 43,441 0.02% Hop tac xa \fa lien hip hop tac xa Cho vay ca nhan 62,830,417 27.33% 50,902,909 24.41% HO kinh doanh, ca nhan Cho vay khic 1,699,618 0.74% 1,893,622 0.91% Thanh phan kinh to khac 229,863,713 100% 208,500,081 100% 9
SHB Ngin hang TMCP Sai Gon - Ha NOi 19.4. Phan tich du. ng cho vay theo nganh kinh to 30/06/2019 31/12/2018 Trieu clang Trieu clang 36,352,489 15.81% 34,808,307 16.69% Nag nghiep va lam nghiep va thny san 4,269,491 1.86% 4,487,214 2.15% Khai khoang 29,547,513 12.85% 28,631,050 13.73% Cong nghiep the bien, the tao San xuat va phan phi dien, khi dOt, ntrac 17,642,907 7.68% 15,368,459 7.37% hoi ntrac va dieu hoa khong kin Cung cap nook; hoat Ong quail ly va xn 1)% rac 195,824 0.09% 158,586 0.08% thai, nuac thai 31,163,973 13.56% 28,383,404 13.61% Xay emg Ban buon va ban le; sila china o to, mO to, xe 39,738,824 17.29% 35,994,402 17.27% may va xe co ding co khac 2,408,601 1.05% 2,406,192 1.15% Van tai kho bai 1,441,417 0.63% 1,166,877 0.56% Dich vu luu trn va an uOng 517,723 0.23% 959,840 0.46% Thong tin va truyen thong 1,572,474 0.68% 2,459,483 1.18% Hoat ding tai chinh, ngan hang va bao hiem 17,737,513 7.72% 15,162,622 7.27% Hoat clOng kinh doanh bat Ong san Hoat ding chuyen mon, khoa hoc va cong 131,294 0.06% 89,474 0.04% nghe 1,076,789 0.47% 951,543 0.46% Hoat ding hanh chinh va dich vu ho fro. Hoat clOng cna Dang COng san, to chirc chinh 27,183 0.01% 28,546 0.01% tri - xa hOi, pan IY nha nuoy, an ninh vac phong; bao dam x5 hOi bat buOc 544,944 0.24% 556,614 0.27% Giao due va dao tao 65,936 0.03% 68,534 0.03% Y 4 va hoat Ong tro ginp xa hOi 270,406 0.12% 271,669 0.13% Nghe thuat, vui choi va giai tri 39,859,914 17.34% 32,246,964 15.47% Hoat clOng dich vu khac Hoat ding lam thue cac cong viec trong cac hO 5,298,498 2.31% 4,300,301 2.06% gia dinh, san xuat san pham vat chat va dich vp tu tieu dung cnahO gia dinh 229,863,713 100% 208,500,081 100% Tiing du no 10
SHI3 Ngan hang TMCP Sai Gen — Ha NOi 20. Dkr phong raj ro tin dung Dkr phong chung Dkr phong cu the Trieu long Tri&i djng la nay (30/06/2019) 1,423,781 1,362,477 SO du' dOu kj, 171,758 (8,578) Du phong rui ro trich lap NIA sir dung trong kSi 1,595,539 1,353,899 SO dir cuoi kji 21. Chung khoan clan ttr 21.1. Chirng khoin dau ttr san sang deA bin: ,30/06/2019 31/12/2018 Trieu cljng Trieu clang ' 22,178,518 25,159,407 Chang khomi No 2,799,802 8,993,787 Chung khoan Chinh Oa Chung khoan Ng do cac TCTD khdc trong ntroc phut hanh 2,929,128 2,182,711 ChUng khoan Ng do cac TCKT trong nugc phut hanh 16,449,588 13,982,909 33,599 33,599 Chang khocin V'jn ChUng khoan VOn do cac TCTD khac trong (mac phut hanh 796 796 32,803 32,803 Chung khoan Vern do cac TCKT trong nuac phut hanh 22,212,117 25,193,006 Gici tri clu'rng khocin dim hr siin sang di ban Dir phbng gicini gib cha-ng khoan s lin sang di ban (226,494) (191,073) 21,985,623 25,001,933 11
`.SHB SN.0 par,t, Ngfin hang TMCP Sai Gon — Ha NOi 21.2. Chting khoin dau to gill' den ngay dao ham 30/06/2019 31/12/2018 Trieu ding Trieu cleing Chimg khoan Chinh phu 8,157,295 8,039,210 Chirng khoan Ng do cac TCTD khac trong ntroc phat hanh 8,098,300 8,694,237 ChUng khoan Ng do cac TCKT trong nuoc PH 7,866,798 8,027,692 Gib tri chti-ng khotin ddu to giir cl"Jn ngay dao han 24,122,393 24,761,139 Drr phang giant gid chti-ng khoan d&u lit gift den ngity Ai° (1,728,378) (1,736,147) han 22,394,015 23,024,992 22. Gop von, dau tir dai 114n 30/06/2019 31/12/2018 Trieu cli3ng Trieu clang Dau to vac) cong ty con 3,877,309 3,868,261 Cac khoan dau to dai ban khac 193,750 201,750 Du phong giam gia dau to dai han (5,057) (5,983) 4,066,002 4,064,028 12
SHB Ngan hang TMCP Sai Gen - Ha NOi 23. Tai san c6 dinh hum hinh: - Tang, giam tai san co dinh hiru hinh Icy nay: Don vi tinh: tritc clang Nha caa, Phuang van tai, COng May Ink, thief bi Dung cu quail ly Tai san c6 dinh khac Khoan muc vat kin true truyen dan Nguyen gia 351,282 219,176 82,639 37,582 1,060,857 S6 dtr dau ky 370,178 20,188 7,958 92,504 1,366 174,270 S6 tang trong ky 52,254 20,188 7,958 668 1,366 43,216 - 11/lua trong k; - 13,036 91,836 131,054 - Tang khac 39,218 (95,171) (17,261) (781) (34,769) (149,845) S6 giant trong k)' (1,863) 0 ,483) (3,082) (781) (481) (7,690) - Thanh hi, nhtrang ban 0,863) (93,688) (14,179) (34,288) (142,155) - Giant khac 276,299 209,873 174,362 4,179 1,085,282 S6 dtr cu6i ky 420,569 Gia tri hao mon 1115i ke 278,516 141,977 78,580 21,347 617,827 S6 du' (Ian kj! 97,407 8,694 8,828 63,019 319 122,222 S6 tang trong ky 41,362 8,828 9,223 319 40,170 - Khilu hao trong Icjt 13,106 8,694 53,796 82,052 - Tang khac 28,256 (66,577) (12,238)- (781) (19,348) (100, 735) S6-giam trong ky (1,791) (3,035) (781) (481) (7,571) - Thanh 15', nhtrang ban (1,791) (1,483) (9,203) (18,867) (93,164) - Giant khac (65,094) 220,633 138,567 140,818 2,318 639,314 SO dtr rail ky 136,978 Gia tri con lai dm TSCD 72,766 77,199 4,059 16,235 443,030 Tai ngay du ky 272,771 71,306 33,544 1,861 445,968 Ti ngay cu6i kj, 283,591 55,666 13
SHB Ngan hang TMCP Sai Gen - HA Nei - Tang, giam tai sin co dinh Mitt hinh kj, &trot: Nha cfra, P narng tien van Dung cu gnat' san Binh khac Cong Khoan muc May mac, thiet bi truyen dan • • vat kin true Nguyen gia 26,856 960,547 338,052 309,735 200,232 85,672 So du. dau nam 2,856 12,574 118,319 34,390 42,464 26,035 - Tang trong nam (1,848) (18,009) (2,264) (917) (7,091) (5,889) - Thanh lji, nhteang ban 37,582 1,060,857 370,178 351,282 219,176 82,639 Se dur cad nam Gia tri hao men luy ke 18,715 556,228 80,513 244,822 131,104 81,074 SO du• dal' nam 2,859 4,465 78,515 18,800 34,610 17,781 - Kliciu hao trong nom (5,353) (1,833) (16,916) (1,906) (916) (6,908) - Thanhlji, nhurng ban 21,347 617,827 97,407 278,516 141,977 78,580 SO du cuei nam Gia tri dm lai dm TSCD 8,141 404,319 257,539 64,913 69,128 4,598 Tai ngay dau nam 4,059 16,235 443,030 272,771 72,766 77,199 Tai ngay cutoi nam 14