Báo cáo tài chính riêng lẻ quý 3 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội

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Cùng tham khảo Báo cáo tài chính riêng lẻ quý 3 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội để nắm được các phương thức trình bày về nội dung và hính thức của một báo cáo tài chính riêng lẻ theo quý của trụ sở chính trong một công ty. Chúc các bạn thành công!

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Nội dung Text: Báo cáo tài chính riêng lẻ quý 3 năm 2019 - Ngân hàng Thương mại Cổ phần Sài Gòn - Hà Nội

SHB Ban can tai chinh rieng le Quy III [tam 2019 NGAN HANG TH1.1.01NG MAI CO PHAN SAI GON - HA NOl MAu Q-Ola 77 TrAn Hung Dao - Quin Hoan Kiem - Ha NOi Tel: 04.39423388 Fax: 04.39410942 TD - BANG CAN DOI ICE TOAN Dow vi tinh: Trit3.0 doug MA chi Thuyet Chi tieu SO cutii ky So dam nam lieu minh A. TAI SAN 110 15 1,307,946 1,826,756 Tien mat, yang bac, da quy 120 16 4,737,881 3,187,062 II Tien gui tai NHNN TCTD khac va cho vay cac TCTD khac 130 17 32,242,446 34,127,477 III Tien, yang giri tai CAC 131 32,217,446 34,127,477 I Tien, yang gui tai cac TCTD khac 132 25,000 2 Cho vay cac TCTD khac 3 Du phOng rui ro tien gui va tien vay cac TCTD khac 139 Iv Chang khoan kinh doanh 140 22 I ChUng khoan kinh doanh 141 2 Dv phong giam gia chimg khoan kinh doanh 149 Cac tong ca tai chinh phai sinh va cac tai san tai chinh khic 150 18 152,923 58,228 V 160 238,684,973 205,713,823 VI Cho vay khach hang 161 19 241,840,296 208,500,081 I Cho vay khach hang 169 20 (3,155,323) (2,786,258) 2 Du phOng rni ro cho vay khach hang 170 21 37,813,551 48,026,925 VII ChUng khoin data to 171 17,423,230 25,19 4,00276 e I ChUng khoan dAu to san sang de ban 172 22,406,037 24 2 Chung khoan &au tu gift den ngay dao han 3 Du phong giam gia chang khoan dAu tu 179 (2,015,716) .2(qAN II P 210 23 4,038,143 bitigNG 41 CI VIII GO van, d'u to dai han I Dau ur vao tong ty con 211 3,877,309 GoN' H, 2 VOn gop lien doanh 212 3 Day tu vao tong ty lien ket 213 KIM - 214 165,891 201 750 - - - 4 Day tu dai han khac 219 (5,057) (5,983) 5 Dv phOng giam gia dau tu dal han 220 4,774,746 4,749,668 IX Tai san c6 dinh 221 24 462,685 443,030 I Tai sari co dinh him hinh 222 1,124,751 1.060,857 a Nguyen gia TSCD haw hinh 223 (662,066) (617,827) Hao mon TSCD hint hinh 2 Tat san co dinh thue tai chinh 224 a Nguyen gici TSCD 225 Hao mon TSCD 226 227 25 4,312,061 4,306,638 3 Tai san c6 dinh vo hinh 228 4,564,369 4,532,245 a Nguyen gici TSCD vo hinh 229 (252,308) (225,607) b Hao mon TSCD vo hinh X Bat Ong sin dAu to 240 a Nguyen gia BDSDT 241 h Han mon BDSDT 241 XI Tai san Co khac 250 26 29,776,349 19,924,4-16 251 12,889.384 7,278,608 I Cac khoan phai thu 252 10,501,908 9,088.452 2 Cac khoan lai, phi phai thu 3 Tai san Moe TNDN hoan lot 253 Tai san CO khac 254 7,527,849 4.201.035 4 Cac khoan do phong rui ro cho cac tai san C6 nOi bang khac 259 (1,142,792) (643,649) 5 TONG TAI SAN CO 300 353,528,958 321,678,413
MA chi Thuyet SO (tau nain CM Reit sO cuOi kj, lieu minh B NQ' PHA1 TRA VA VON CHID SO H171.1.1 310 2,755,143 12,096,858 I Car khoan my Chinh phi] va NHNN 320 27 50,228,474 44,453,829 II Tien va vay cua cac TCTD khac 321 29,970,561 30,872,223 1 Tien gni cna cac TCTD khac 322 20,257,913 13,581,606 2 Vay cac TCTD khac 330 28 245,324,045 224,137,587 III Tien giri cua khach hang IV Cac cong co di chinh phai sinh va cac khan no tai chinh khfic 340 350 29 2,175,744 1,473,711 V Viin tai tro, uy thac dAu tin, cho vay mi TCTD phai chju rai ro 360 30 26,950,444 17,071,736 VI Phat hanh giay th có gia 370 31 8,354,535 6,295,419 VII Cac khan No khac 371 7,568,060 5,310,165 I Cac khoan lai, phi phai Ira 2 Thue TNDN ho-an lai phai tra 372 373 786,475 985,254 3 Cac khoan phai tra va cong na khac 4 Du phong tin ro khac 379 400 335,788,385 305,529,140 Tong No phai tra 500 32 17,740,573 16,149,273 VIII Vtin va car quj, 410 12,132,617 12.132,617 1 Vern cna TCTD 411 12,036,161 12,036,161 a Van clidu h Van ddu tv XDCB 412 4/3 101,716 101,716 c TWIT du van cd phd'n 414 (5,260) (5.260) d Cd phidu guy" e Co phie'u uu ddi 415 g Van khac 416 420 1,490,571 1,437,035 2 Quy c6a TCTD gia hen dodi 430 12,123 3 Chenh lech 4 Chenh lech danh gia lai Iii san 440 450 4,105,262 2 621 5 Lyi nhuan chua phan ph6i VIII Lqi ich cua c0 clang [hitt' so 700 TONG NO PHAI IRA VA VON CHIT1 So Hal 800 353,528,958 3200 PHA CAC CHI TIEU NGOAI BANG I Nghia vo no tiem An 910 26,818,964 66,4 g 1 Bao lash vay von 911 16,858 4,0 912 13,167,021 545 2 Cam k6't trong nghi'ep vu L/C 913 13,635,085 49,465,228 3 Bao lanh khac 0 gay !hang nam 2019 N goOM Re 'foal) Trunn PIM T.Giam D • ng Giam 06c LAp bieu ro• NGAN HA • z THUtG Ca'PHKN * , * _7, 4.0 N • HA NOI „s„ DO Thanh Phumg Ngo Thj Van 'go Thu Ha NMI SR ran14-in S&
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SHB SOO partners. flexible solutions BA° can tai chinh rieng IC Quy III tram 2019 NGAN HANG TMCP SAI GON - HA NQI Mhi Q-03a 77 Trait Hung Dao - Quan Hoan Kiem - HA Ni i Tel: 04.39423388 Fax: 04.39410942 TD - BAO CAO LIXU CHUYEN TIEN TE - PPTT - QUY DIzT. Trie:u (tong I A A chi Thuye Luy ke dau nAm dencued qu3', III tieu t minh NAM 2019 Nllm 2018 1 LUU CHUVEN TIEN TO' HOAT DONG KINH DOANH I Thu nhap lai vi cac khoan thu nhap tuong to nhan duoc 01 17,479,427 13,634,059 2 Chi phi lai va cac chi phi ttrong tu di tra 02 (12,095,381) (10,809,959) 3 Thu nhap tir hog d6ng dich va nhan duqc 03 164,169 121,568 4 Che'nh lech s6 tien thuc thu/thuc chi tir hoat d6ng kinh doanh chemg khoan, 04 yang bac, ngoai ti 559,332 (380,853) 5 Thu nhap khac 05 115,691 45,507 6 Tien thu cac khoan no cla throe xir ly xoa, bit dap bang ngu6n du phOng rill 06 ro 34,527 21,001 7 Tien chi tra cho nhan vien va hoat d6ng quail ly, tong vu (*) 07 (2,269,752) (1,800,969) 8 Tien thu6 thu nhap [hue n6p trong kY (*) 08 428,585 (222,301) I,um chuyen tien thuan tir hoot dOng kinh doanh truft nhiimg thay diii 09 ye tai son va von Inn dOng 4,416,598 608,053 Nhitng thay did V0 tai seat hoot dOng 9 (Tang)/Giam cac khoan tien, yang gni va cho vay cac TCTD khac 10 (25,000) 3,537,406 NGAN ?. 10 (Tang)/Giam cac khoan ve kinh doanh chimg khoan 11 10,152,737 (18,426,451 THONG,fit,1 11 (Tarig)/Giarn cac Ong ca tai chinh phai sinh va cac tai sin tai chinh khac 12 (94,696) 134,89 SAIGO. 12 (Tang)/Giam cac khoan cho vay khach hang 13 (33,340,215) 2,682,87 13 (Tang)/Giam ngu6'n du phong de bit dap ton that cac khoin (tin dung, chirng khoan, dau tu dai han) 14 (308,744) (27,304) 14 (Tang)/Giam khac ve tai sin hog dijng 15 (8,816,503) 3,456,845 Nhang thay doi vd tong no hogt dOng - I5 Tang/(Giam) cac khoan no Chinh phii vi NHNN 16 (9,341,715) 105,076 16 Tang/(Giam) cac khoan tien girl, tien vay cac TCTD 17 5,774,645 (13,665,945) 17 Tang/(Giam) tien girl dm khach hang (bao g6m ca KBNN) 18 21,186,458 24,378,256 18 Tang/(Giam) Oat hanh giAy to c6 gia (ngoai trir giay to co gia phat hank claw tinh vao hog do.ng tai chinh) 19 9,878,707 (835,779) 19 Tang/(Giam) On tai trq, uy that clAu nr, cho vay ma TCTD chiu riii ro 20 702,033 189.843 20 Tang/(Giam) cac ding ca tai chinh phai sinh va cac khoan nct tai chinh 21 khac 8,272 21 Tang/(Giam) khac ve tong no hoat d6ng 22 (1,061,242) 29,097 22 Chi tir cac qujr ciia TCTD (*) 23 liru chuyen tien [huh] tir hoot dOng kinh doanh 24 (876,937) 2,175,136 II LUIJ CHUVEN TIEN Tir HOAT DQNG DAU TU. - I Mua sam tai son co dinh 25 (106,255) (105,575) 2 Tien thu tir thanh ly, nhuong ban TSCD 26 2,023 697 3 Tien chi tir thanh ly, nhucmg ban TSCD (*) 27 (424) (189) 4 Mua sam bat dOng sin dau tu (*) 28 5 Tien thu tir ban, thanh ly bat dOng sin din tu 29 6 Tien chi ra do bin, thanh ly bat dOng sin dau tu (*) 30 1
MA chi Thuye Luy ke to driu nam den cuOi quy Ill lieu' t minh Nim 2019 NAm 2018 7 Ti6n chi dati tu, g6p von yao cac don vi khac 31 (9,048) 4,501 8 Ti6n thu dau tu, g6p von yap cac don vi khac 32 8,000 9 Ti6n thu c6 tirc \fa loi nhuan duoc chia to cac khoan (16u tu, gOp von dai 33 han 104,718 2,202 Lou chuyen tien than tir hoot ding dam tir 34 (986) (98,364) III LUU CHUVEN TIEN Tif HOAT DONG TAI CHiNH 1 Ting On co 'than tir gop von vathoac pat lath c6 phieu 35 2 Ti6ri thu tir pat hanh giay to co gia dai han a du dieu kien tinh vac) v6n tu 36 ceya cac khoan von vay dai han khac 3 Tien chi thanh loan giay to CO gia at han c6 du dieu kien tinh vao von to 37 co N/A cac khan von vay dai han khac 4 C6 t6c tra cho co &Ong, IM nhuan da chia (*) 38 (99) (509) 5 Tien chi ra mua c6 phieu ngan quy" (*) 39 6 Tien thu dna do bin c6 phieu ngan quy" 40 Lou chuyen lien than tir hoot dQng tai chinh 41 (99) (509) IV Lou chuyen tien than trong ky 42 (878,022) 2,076,263 V Tien a ac khan Wong throng den tai thol diem (Ian ky 43 39,141,295 36,591,834 VI Dieu chinh anh htrOng cfia thay dai ty gia 44 VII Tien vi cac khan ttrong throng tien tai thoi diem cuili kj, 45 38,263,273 38,668,097 ngay thong niiin 20 1 9 Lap bieu Ke tan toren ng Guam d6c Do Thanh Hwang Ngo Thj Van Ngo Thu 2
THUYET MINH BAO CAO TAI CHINH RIENG LE Cho giai dogn tir ngay 01 thcing 01 /lam 2019 c;In nggy 30 thong 09 nam 2019
SHB Ngfin hang TMCP Sai Gen — HA NOi THUYET MINH BAO CAO TAI CHINH RIENG LE QUY III NAM 2019 1. Thong tin ve ngfin hang Giay phep hoat Ong 0041-NH/GP ngdy 13 thang 11 nam 1993 Giay phep boat do, ng do Ngan hang Nha ntrac Viet Nam cap Thai han hoat do, ng caa Ngan hang la 40 nam ke tir ngdy cap giay phep dau tien. Hoi dong Quan tri Ong D6 Quang Hien Chit tich Tai be nhiem ngay 27 thang 04 nam 2017 Ong VO Duc Tien Pho chit tich Tai be nhiem ngay 27 thang 04 nam 2017 Ong Nguyen Van Le Thanh vier' Tai b6 nhiem ngay 27 thang 04 nam 2017 Ong Thai Quec Minh Thanh vien 136 nhiem ngay 27 thang 04 nam 2017 Ong D6 Quang Huy Thanh vien Tai be nhiem ngdy 27 thang 04 nam 2017 7 1 Ong Pham Cong Doan Thanh vien 136 nhiem ngay 27 thang 04 nam 2017 Ong Trinh Thanh Hai Thanh vien dOc lap 136 nhiem ngdy 23 thang 04 nam 2018 Ban kiem suit Ong Pham Hoa Binh Thanh vien Tai b6 nhiem ngay 27 thang 04 nam 2017 Ong Nguyen 11 itu Dirc Thanh vien Tai b6 nhiem ngay 27 thang 04 nam 2017 Ba Nguyen TN Hoat Thanh vien Tai b6 nhiem ngdy 27 thang 04 nam 2017 Ba Le Thanh CAm Thanh vien 136 nhiem ngdy 27 thang 04 nam 2017 BA Pham Thi Bich H6ng Thanh vien B6 nhiem ngay 27 thang 04 nam 2017 Ban TOng Giam dtkc va Ke than truirng Ong Nguyen Van Le" T6ng Giam dec Tai b6 nhiem ngay 21 thang 5 nam 2014 Ong Le Dang Khoa Pho Tong Giam d6c BO nhiem ngay 10 thang 4 nam 2009 Ong Nguyen Huy Tai Ph6 Tting Giam d6c B6 nhiem ngdy 18 thang 02 nam 2013 BA NO Thu HA Pho 'Ring Giant d6c 136 nhiem ngdy 15 thang 3 nam 2011 Ba Ninh Thi Lan Phuong PhO T6ng Giam d6c 136 nhiem ngay 08 thang 06 nam 2012 BA Dang T6 Loan Pho T6ng Giant d6c 136 nhiem ngdy 9 thang 10 nam 2012 Ba Hoang Thi Mai Thao Pho T6ng Giant dec 136 nhiem ngay 15 thang 01 nam 2019 BA NO Thi Van Ke toan truerng 136 nhiem ngay 11 thang 11 nam 2014 Tru so chinh S6 77 - Tran Hung Dao - Q.Hoan Mem - TP.Ha NOi - Viet Nam
SHB Ngfin hang TMCP Sai Gen — HA Ni)i 2. Dlac diem host deng cua to chic tin dung Ngan hang Thuang mai Co phan Sai Gem - Ha Nei (dix6i day ggi tat la "Ngan hang") la met ngan hang thixong mai co phan Viet Nam thanh lap tai nu& Cong h6a Xa hei Chu nghia Viet Nam v6i th6i gian hoat deng la 40 nam theo 0041-NH/GP ngdy 13 thang 11 nam 1993 cna Ngan hang Nha nu& Viet Nam.Ven dieu le ciia Ngan hang tai ngdy 30/09/2019 la 12.036.161 trieu deng (Mu6i hai nghin khong tram ba muori sau ty met tram sau mtrai met trieu deng). Hei s6 chinh cua Ngan hang dat tai S6 77 - Tran Hung Dao - Q.Hoan Kiem - Ha Nei - Viet Nam. Tai ngdy 30/09/2019 Ngan hang co nhan vien 5.578 (31/12/2018: 5.506 nhan vien). 3. Tom tit cac chinh sach ke toan chu yeu ChuAn mire va the ke toan ap dung Ngan hang trinh bay cac bao cao tai chinh theo Luat cac T6 chfrc Tin dung, Luat sira dei va b6 sung met se dieu trong Luat cac T6 chirc Tin dung, cac chuan muc ke toan Viet Nam va He thong Ke toan cac to chdc tin dung Viet Nam. KST bao cao va thin vi tien to Ky bao cao cna Ngan hang bat dau tix ngay 01/01/2019 va ket thiic vao ngay 30/09/2019. Don vi tien te sir dung trong ghi chep ke toan la deng Viet Nam (VND). Tuy nhien, theo quy dinh tai Thong tu 49/2014/TT-NHNN ngay 31/12/2014 dm Ngan hang Nha nu6c, cac so lieu tren Bao cao tai chinh dugc lam troll den hang trieu va trinh bay theo don vi trieu deng Viet Nam. 4. Nguyen tAc ghi nhan cac nghiep vu Wing ngoai tg va quy d6i Theo he thong ke toan cna Ngan hang, tat ca cac nghiep vu Oat sinh cua Ngan hang dirge hach toan theo nguyen te. Tai th6i diem cued nam, tai san va dog ng c6 nguen gee ngoai to dugc quy d6i sang VND theo ty gia quy dinh vao ngay lap bang can dei ke toan. Cac khoan thu nhap va chi phi bang ngoai te cua Ngan hang dugc hach toan bang VND theo ty gia vao ngay phat sinh th6ng 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 Ket qua Hoat deng Kinh doanh va lgi nhuan de lai. Chenh lech ty gia phat sinh do quy del cac tai san va cong no khac bang ngoai te sang VND dirge xir lY vao doanh so caa cac khoan muc Wang Ung tren bang can dei ke toan vao ngay lap bao cao tai chinh. 5. Chting khoan dAti fir gift den ngay dao hurl Chirng khoan ng gia den ngay dao han la cac chimg khoan c6 ky han ce dinh va cac khoan thanh toan ce dinh hoac c6 the xac dinh &roc va Ban Tong Giam d6cCodinhcoy va c6 kha nang giir den ngdy dao han. Ngan hang clang ghi nhan cac chirng khoan nay theo gia gee cong lai du thu trir lai ch6 phan be. Gia tri phu tri hoac chit khau (neu co) cang dugc phan anh vao gia tri ghi so cna khoan dau tu. Lai dugc du thu hoac phan be theo phucmg phap du6ng thang. Chung khoan dugc gia den khi dao han se dugc xem xet ve kha nang giam gia. Ching khoan dirge lap du phong giam gia khi gia tri thi tru6ng nho hon gia tri ghi se. Du phong giam gia dugc ghi nhan vao bao cao ket qua hog( deng kinh doanh. 2
SHB Ngfin hang TMCP Ski Gon — HA NOi 6. Chting khoin dAtt tnr sin sang d ban Chiang khoan dau tu san sang de ban la cac chimg khoan dugc gift trong theri gian khong an a dinh truck, c6 the dugc ban de dap Ung nhu cau thank khoan hoOc img pho viii trueng hap thay doi lai suat, ti gia, hoac gia tri chimg khodn. Ngan hang dang ghi nhan cac chirng khoan nay theo gia gee Ong lai du thu trir lai cher phan bo. Gia tri phu tri hoac chi& khau (neu co) cling dugc phan anh vao gia tri ghi so cua khoan dau tu. Lai dugc du thu hoOc phan bo theo phtrong phap dueng thang. Cac chirng khoan nay dugc danh gia dinh ky theo gia tri thi truOng va du phOng giam gia tri se dugc lap khi gia tri thi trueng nho han gia tri ghi so. Du phong giam gia dugc ghi nhan vao bao cao ket qua hoat deng kinh doanh. 7. Chun khoan kinh doanh Chung khoan kinh doanh la chimg khoan ban au dugc mua va nam gift cho muc dich kinh doanh trong ngan han hoac neu Ban Tong Giant dec quyat dinh nhu vay. Ngan hang dang ghi nhan cac chimg khoan nay theo gia gee vao ngay giao dich. Trong cac ky tier, theo, cac chimg khoan tiep tuc dugc ghi nhan theo gia gee. Tuy nhien, gia tri thi trueng cua cac chimg khoan van dugc Ngan hang theo dei de danh gia ve kha nang giam gia khi gia tri thi truong thap hon gia gec. Ngoai trir truang hgp kh6ng the xac dinh gia tri thi truong met each chac chan thi gia tri cua chimg dugc tinh dua ten nguyen gia sau khi trir di ten that uorc tinh (neu co). Lai hoac to tir kinh doanh chimg khoan dugc ghi nhan tren bao cao ket qua hoat deng kinh doanh theo so thuan. 8. Cac khoin cho vay va ling traifrc khach hang Cac khoan cho vay va Ung trugc khach hang dugc cong bo va trinh bay theo se du ng gec tai thin diem cuei ky ke toan. 9. Dv phong rtii ro tin dung Cac khoan cho vay khach hang dugc phan loai theo Thong tu se 02/2013/TT-NHNN ngdy 21 thang 01 nam 2013 va Thong tu so 09/2014/TT-NHNN ngdy 18 thang 03 nam 2014 dm Ngan hang nha nu& ve viec phan loai ng, trich lap va sir dung du phong de xir ly rid ro tin dung trong hoat &Ong ngan hang dia to chirc tin dung viii cac mire de run ro nhu sau: Ng di' tieu chuan, Ng can chil y, Ng duai tieu chuan, Ng nghi nge va Ng c6 kha nang mat yen clua vao tinh trang qua han va cac y6u to dinh lucrng khac cua khoan cho vay. Cac khoan ng dugc phan loai la Ng dtthi tieu chuan, Ng nghi ngO va Ng c6 kha Wang mat von dugc coi la no xati. 3
SHB Ngfin hang TMCP Sai Gen - Ha NOi - Dar phong cu the Dg phong cu the dugc trich lap nen rui ro tin dung thuan cita cac khoan cho vay theo tY le tuong img vai tong nhOm nhu sau: . Nhom Loai T.,1.)/i. di/ pining cu the 1 No du tieu chuan 0% 2 Ng can chil Y 5% 3 No dix6i tieu chuan 20% 4 Ng nghi ng6 50% 5 Ng co kha nang mat von 100% Rini ro tin dung thuAn cita cac khoan cho vay khach hang dugc tinh bang gia tri con tai cua cac khoan cho vay trix gia tri cua tai san dam bao da dugc chit khau theo cac tY 1" theo quy dinh trong thong to so 02/2013/TT-NHNN, th8ng to so 09/2014/TT-NHNN. - Der phong chung Ngan hang thgc hien trich lap va duy tri dg phong chung bang 0.75% tong gia tri cac khoan ng &roc phan loaf tir nhOm 1 an nhom 4, trir cac khoan tien gni tai to chirc tin dung trong nu6c, chi nhanh ngan hang nu& ngoai tai Viet Nam theo quy dinh cua phap luat, tien gui tai to chirc tin dung nix6c ngodi va cac khoan cho vay, mua c6 ky han giay t6 c6 gia doi v6i to chirc tin dung, chi nhanh ngan hang nu& ngoai khac tai Viet Nam. Dix ph6ng rui ro tin dung tai Campuchia, Lao dp dung theo quy dinh hien hanh cita NHNN Campuchia, Lao trong ky bao cao Wang img. 10. Tai san co dinh Tai san co dinh dugc the hien theo nguyen gia trix di khau hao lay ka. Nguyen gfa bao g6'm toan b8 cac chi phi ma Ngan hang phai bo ra c6 dugc tai san ca dinh tinh den thoi diem dua tai san dO vao trang thai san sang sir dung. Tai san co dinh dugc tinh khau hao theo phuong phap dung thAng de trir dAn nguyen gia tai san trong su6t th6i gian hnu dung troc tinh nhu sau: - Nha cira, vat kin true 25 narn - May ink, thi6t bi 03 - 05 nam 4
SHB Ngfin hang TMCP Sai Gan — HA N(ii - Phuang tien van tai 06 - 10 nam - Thiet bi van phong 03 - 07 nam - Tai san co dinh hi u 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 (tat dirge khau hao theo phtrang phap &rang thang phu hop vat Giay chirng nhan quyen sir dung dat. Quyen sir dung dat ve thai han dugc ghi nhan theo gia gee va khong tinh khau hao. 11. Tien va cac khoan twang dirang tien Tien va cac khoan tucmg &rang tien bao gem tien mat, yang, da quY, tien giri thanh toan tai NHNN, tin phieu Chinh phu va cac giay to c6 gia ngan han du dieu kien chiet khau vai NHNN, cac khoan tien gui thanh toan va tien gui, cho vay tai cac to chirc tin dung khac c6 thai han dao han khong qua 3 thang ke tir ngay giri. 12. Cac cong cu tai chinh phai sinh Cac cong cu tai chinh phai sinh dugc ghi nhan teen bang can d6i ke toan theo gia tri hap deng vao ngay giao dich, va sau do dugc danh gia lai theo gia tri hgp 1y. Lgi nhuan hoac 18 khi cac cong cu tai chinh phai sinh dugc thuc hien dugc ghi nhan trong bao cao ket qua hoat Ong kinh doanh. Lgi nhuan hoac 18 chua thuc hien dugc ghi nhan vao khoan muc chenh lech danh gia lai cac cong cu tai chinh phai sinh tren bang can dei ice toan va dugc ket chuyen vao ket qua hoat Ong kinh doanh vao thai diem cuOi nam. 13. Ghi nhan thu nhap/ chi phi lai Ngan hang ghi nhan thu nhap tir lai va chi phi lai tren bao cao ket qua hoat Ong kinh doanh teen ca sa du thu, du chi. 14. Ghi nhan thu nhap tir phi va hoa luing Bich vu Ngan hang thu phi tir cac dich vu cung cap cho khach hang. Thu nhap tir phi c6 the chia thanh cac nhom sau: • Phi thu tie viec cung cap dich vu trong mot thiri gian nhiit clinic Phi thu tir viec cung cap dich vu trong met thai gian nhat dinh dugc du thu trong suet thai gian do. Phi nay bao gem phi quart ly, phi nhan fly thac, hoa heng va cac phi lien quan den cap tin dung, quan ly tai san, phi quart ly danh muc va cac chi phi quart ly cung nhir phi to van khac. 5
SHB 4,1:11, 110,1r, Ngfin hang TMCP Ski Gni' — Ha Niji • Phi thu tie viec cung cap dich vu giao dich: Phi phat sinh tit viec dam phan va tham gia dam phan cac giao dich cho mgt ben thir ba, vi du nhu dan xep viec mua co phan hoac cac loaf chimg khoan khac hoac mua lai doanh nghiep, dugc ghi nhan khi hoan tat giao dich lien quan. Phi hoac mgt phan cna khoan phi nay có lien quan den viec thgc hien mgt ding viec nhAt dinh se dugc ghi nhan khi hoan tat dieu kien Wong ung. 6
SHB Ngan hang TMCP Sai Gan — Ha Nt5i 15. Tien mat, yang bnc, di qujr 30/09/2019 31/12/2018 Trieu clang Trieu clang Titt mat bang VND 964,052 950,193 Ti&I mat bang ngoai t"' 343,414 876,144 Kim loci qujf, da quST 480 419 1,307,946 1,826,756 16. Tien giri tai Ngin hang Nha ntrov 30/09/2019 31/12/2018 Trieu clang Trieu clang Ti& gai thanh toan tai Ngan hang Nha ntrac 4,737,881 3,187,062 4,737,881 3,187,062 17. Tien, yang girl tai cac to chu'c tin dung khac 30/09/2019 31/12/2018 Trieu clang Trieu clang Tien, yang gfri khong kj, han 25,420,078 25,185,820 - Bang VND 24,388,373 24,091,138 - Bang ngoai t', yang 1,031,705 1,094,682 Tien, yang geri c6 kj; h9n 6,797,368 8,941,657 - Bang VND 1,500,000 3,465,500 - Bang ngoai t', yang 5,297,368 5,476,157 32,242,446 34,127,477 7
SHB 6 Ngfin hang TMCP Sai Gan — Ha Ni 18. Cac cong cp tai chinh phai sinh va cac tai san tai chinh khac Tdng gia tri ghi so kef loan Tong gia tri cUct hop (theo ty gia tot ngay lap boo cao) clang (theo ty gia ngay (trieu clang) hieu Inv hop clang) (trieu clang) Tai sari Cong no Tai ngay 30 thing 09 nam 2019 Cong cu TC phai sinh ti'dn 31,931,868 152,923 Giao dich ky han tien to 6,066,289 88,677 Giao dich hoan d6i kSi han 25,865,579 64,246 Tat ngay 31 thing 12 nam 2018 Cling Cu TC phrii sinh tidn to 16,691,207 58,228 Giao dich ky han Wen to 1,034,938 15,625 Giao dich hoan d6i tien to 15,656,269 42,603 19. Cho vay khach hang 19.1. Phan tich chat Luang no' cho vay 30/09/2019 31/12/2018 Trieu clang Trieu clang No du tieu chuan 227,652,739 199,600,603 No can chit j7 7,201,993 3,892,513 No dual tieu chuan 744,237 254,521 Ng nghi nger 1,435,810 874,386 Na có kha Wang mat vein 4,805,517 3,878,058 241,840,296 208,500,081 8
SHB Ngfin hang TMCP Sai Gen — Ha NOi 19.2. Phan tich dir nq theo thlri gian 30/09/2019 31/12/2018 Trieu gong Trieu cljng Ng ngan han 101,569,958 87,776,156 Nor trung hp 64,224,653 57,771,552 No dai han 76,045,685 62,952,373 241,840,296 208,500,081 19.3. Phan tich du' nq cho vay theo doi fining khach hang va loai hinh doanh nghi0 30/09/2019 31/12/2018 Trieu diing Trieu &jug 0/0 Cho vay cac to chin kinh to Cong ty nha nu& 19,779,426 8.18% 18,525,679 8.89% Cong ty TNHH 40,456,065 16.73% 33,997,631 16.31% Cgng ty c6 phan co hart 50% von Nha nu6c 16,855,948 6.97% 13,093,719 6.28% (Nha nu& chi& co phan chi ph6i) C 'Ong ty c6 phan 98,231,364 40.62% 87,681,123 42.04% Cong ty hop danh 2,093 0.00% 6,158 0.00% Doanh nghiep to nhan 2,354,358 0.97% 2,324,998 1.12% Doanh nghiep c6 von dau to ntr6c ngoai 37,446 0.02% 30,801 0.01% Hgp tac xa N/A lien hiep hop tac xa 22,593 0.01% 43,441 0.02% Cho vay 6 nhan H6 kinh doanh, ca nhan 62,979,942 26.04% 50,902,909 24.41% Cho vay khic Thanh phan kinh to khac 1,121,061 0.46% 1,893,622 0.91% 241,840,296 100% 208,500,081 100% 9
SHB Ngan hang TMCP Sal Con - Ha NOi 19.4. Phan tich du' nq cho vay then nganh kinh to 30/09/2019 31/12/2018 Trieu crdng Trieu &dug Nong nghiep va lam nghiep va thuy san 36,300,395 15.01% 34,808,307 16.69% 3,470,862 1.44% 4,487,214 2.15% Khai khoang Cong nghiep the bien, the tao 34,240,826 14.16% 28,631,050 13.73% San xuat va phan phi dien, khi dOt, nuac 7.97% 15,368,459 7.37% 19,265,757 nong, hai ntrac va dieu h6a khong khi Cung cap mac; hoat Ong quart ly va xir ly rac 0.09% 158,586 0.08% 206,605 thai, ntrac thai 32,514,912 13.44% 28,383,404 13.61% Xay dung Ban buon va ban le; sira chila '6 to, mO to, xe 44,018,296 18.20% 35,994,402 17.27% may va xe c6 do, ng co khac 2,561,535 1.06% 2,406,192 1.15% Van tai kho bai Dich vu Itru trU va an uOng 1,571,776 0.65% 1,166,877 0.56% Thong tin va truyen thong 524,308 0.22% 959,840 0.46% Hoat do, ng tai chinh, ngan hang va ban hiem 1,520,880 0.63% 2,459,483 1.18% Hog dOng kinh doanh bat Ong san 18,357,065 7.59% 15,162,622 7.27% Hoat ding chuyen mon, khoa hoc va cong 130,595 0.05% 89,474 0.04% nghe Hog dOng hanh chinh va dich vu ho tro 982,951 0.41% 951,543 0.46% Hoat Ong cua Dang COng san, to chirc chinh tri - xa h6i, quan IY nha funk, an ninh queic 25,264 0.01% 28,546 0.01% phong; bao dam xa.h6i bat buOc Gido chic va dao tao 298,180 0.12% 556,614 0.27% Y to va hog do, ng tro ghlp xa hOi 59,648 0.02% 68,534 0.03% Nghe thug, vui cho'i va giai tri 117,522 0.05% 271,669 0.13% Hog d6ng dich vu khac 40,903,876 16.91% 32,246,964 15.47% Hog Ong lam thue cac cong viec trong cac ho gia dinh, san xuat san pham vat chat va dich 4,769,043 1.97% 4,300,301 2.06% vu to tieu dung cua 116 gia dinh TO'ng dtr 241,840,296 100% 208,500,081 100"/o 10
SHB Ngfin hang TMCP Sai Gen — Ha NOi 20. Du• phong rut ro tin citing Dir phong chung Dv phong cu the Trieu clang Trieu clang IC)) nay (30/09/2019) 1,423,781 1,362,477 S6 du• dau ky Dkx phong rrii ro trich 14p va sir citing trong ky 263,137 105,928 1,686,918 1,468,405 SO dtr cuoi ky 21. Chang khoan dau tu• 21.1. Ch'ing khoin dau tu• sin sang a ban: 30/09/2019 31/12/2018 Trieu clang Trieu clang Chang klumin Ny' 17,361,772 25,159,407 Chirng khoan Chinh pho 1,494,830 8,993,787 ChOng khoan Nq do cac TCTD khac trong ntrot Oat hanh 4,230,246 2,182,711 Chang khoan No' do cac TCKT trong ntthc phat hanh 11,636,696 13,982,909 Chang khotin Von 61,458 33,599 ChOng khoan VOn do cac TCTD khac trong nook Oat hanh 796 796 Chang khoan VOn do cac TCKT trong nu& Oat hanh 60,662 32,803 GM trl chimg khoan dim tu• san sang di. ban 17,423,230 25,193,006 phong giant giti chtin khotin san sang tre ban (269,303) (191,073) 17,153,927 25,001,933 11
SHB Ngfin hang TMCP Sai Gen — Ha NOi 21.2. Ch'ing khoan dal" tu• gift den ngay din 11#11: 30/09/2019 31/12/2018 Trieu &dug Trieu cleing Chung khoan Chinh pha 7,669,981 8,039,210 Chirng khoan Nq do cac TCTD khac trong nu& phat hanh 5,999,916 8,694,237 Chung khoan Nq do cac TCKT trong nuerc PH 8,736,140 8,027,692 GM tri chting khocin d&u tu•gift din ngay tido km 22,406,037 24,761,139 Du• pheng gitim gid chan khotin dfiu tu• ngay chio (1,736,147) (1,746,413) han 20,659,624 23,024,992 22. Gop von, dau ttr (Jai han 30/09/2019 31/12/2018 Trieu &jug Trieu clong Dan to vao cong ty con 3,877,309 3,868,261 Cac khoan dAu to dai han khac 165,891 201,750 Du phong giam gia dAu to dai hp (5,057) (5,983) 4,038,143 4,064,028 12
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