nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

MC LC

3CHNG1: C S L LUN

31.1. Qun tr hin i trong kinh doanh ngn hng

31.1.1. Khi nim:

31.1.2. c im ca qun tr ngn hng hin i:

31.1.3. Cc ni dung ca qun tr ngn hng hin i:

41.1.4. Cc lnh vc ca qun tr ngn hng:

51.2. Qun tr vn ch s hu, ti sn N, ti sn C

51.2.1. Qun tr vn ch s hu

61..,2. Qun tr TS N

81.2.3. Qun tr TS C

121.3. Cc phng php phn tch bo co ti chnh

121.3.1. Phng php so snh

121.3.2. Phng php phn tch nhn t

131.3.3. Phng php phn tch xu hng

131.3.4. Phng php phn tch ch s

141.3.5. Phng php phn tch ti chnh dupont

15CHNG 2: PHN TCH V NH GI TNH HNH BIN NG V HOT NG QUN TR VCSH, TSC, TSN CA NHTMCP SI GN THNG TN T NM 2010 N 2011

152.1. Tng quan v NHTMCP SI GN THNG TN

152.1.1. Gii thiu NHTMCP SI GN THNG TN

192.1.2. Bo co ti chnh

252.2. Tnh hnh bin ng VCSH, ti sn C, ti sn N

252.2.1. Tnh hnh bin ng VCSH

2.2.2. Tnh hnh bin ng ti sn N27302.2.3. Tnh hnh bin ng ti sn C

312.2.4. Tnh hnh bin ng ch s ti chnh:

352.3. Tnh hnh qun tr VCSH. qun tr TS N v TS c ca Sacombank

352.3.1. Tnh hnh qun tr VCSH

2.3.2. Tnh hnh qun tr ti sn N352.3.3. Tnh hnh qun tr ti sn C42CHNG 3: QUN TR THU NHP, CHI PH, LI NHUN V QUN TR RI RO523.1. Thu nhp, chi ph v li nhun ca ngn hng:523.2. nh gi kt qu hot ng533.3. Qun tr ri ro:563.3.1. Qun tr ri ro thanh khon:56603.3.2. Qun tr ri ro tn dng:

3.3.3. Qun tr ri ro li sut:633.3.4 Qun tr ri ro t gi:6670CHNG 4: XUT HON THIN HOT NG QUN TR TI SACOMBANK

704.1. M hnh SWOT

704.1.1. Nhn xt:

4.1.2. nh gi:804.2. Gii php:814.2.1.Gii php v qun tr ri ro814.2.2.Ci tin hot ng v m rng cc hnh thc dch v ca NH814.2.3.a dng ha cc hnh thc kinh doanh v hot ng834.2.4.Ngn hng cn c phng thc u t thch hp i vi cc doanh nghip:83

CHNG1: C S L LUN1.1. Qun tr hin i trong kinh doanh ngn hng

1.1.1. Khi nim:

Qun tr kinh doanh ngn hng l vic thit lp cc chng trnh hot ng kinh doanh t cc mc ch, mc tiu kinh doanh di hn v ngn hn ca ngn hng, l vic xc nh v iu ha cc ngun ti nguyn thc hin chng trnh, cc mc tiu kinh doanh, l vic t chc, lnh o v kim tra nhn vin ca ngn hng thc hin cc chng trnh mc tiu ra.1.1.2. c im ca qun tr ngn hng hin i:

Mt l, qun tr ngn hng hin i hng ti s phi, kt hp cc ngun lc con ngi v vt cht trong cc qu trnh sn xut, cung ng cc dch v ngn hng.Hai l, nh qun tr cn quan tm n yu t con ngi c v phng din nng lc chuyn mn, nng lc php l, thi quen, tnh cch v phm cht o c ca h

Ba l, nh qun tr ngn hng lm cng vic t chc, lnh o, kim sot mt b my sn xut ra c cc sn phm thng tin i km cc sn phm ngn hng truyn thng khc.1.1.3. Cc ni dung ca qun tr ngn hng hin i:

(i) Hoch nh chin lc, sch lc hot ng: xc nh mc tiu m ngn hng phi t c trong tng khong thi gian nht nh.(ii) T chc v b tr nhn s: nh qun tr lm cc cng vic sau:

- Nghin cu li cc cng vic cn phi lm

- T chc cc b phn thc hin cng vic .- B tr ngi qun l cc b phn v cc nhn vin ca cc b phn trn c s gn lin vi kh nng ca tng ngi vi cng vic, nhim v c giao.- Xc nh cc mi quan h gia cc b phn, cc cp qun tr khc nhau nhm h tr cho nhau trong qu trnh hot ng trong vic thc hin mc tiu ca ngn hng

Cc cp qun tr trong mt ngn hng theo cc nguyn tc qun tr hin i bao gm: Ban lnh o cao cp, qun tr gia cp trung gian, qun tr gia cp c s.(iii) Lnh o (iu khin): l qu trnh nh lnh o tc ng ln hnh vi ca cc i tng b qun tr mt cch c ch ch, c nh hng, Lnh o bao gm vic a ra cc quyt nh c tnh nguyn tc m mi ngi phi tun theo v t chc thc hin cc quyt nh , ng thi to iu kin cho mi c nhn pht huy c kh nng ca mnh trong hnh vi tp th.(iv) Phi hp: s lin kt cc kh nng ring bit ca tng ngi, tng b phn, tng yu t, Chc nng phi hp phi gn lin vi chc nng t chc v lnh o, c thc hin trong tng hot ng hng ngy ca nhn vin, Chc nng phi hp l mt b phn ca chc nng t chc, nhng n c din ra trong ngy vi tt c cc cp qun tr,(v) Kim tra: s theo di ca nh qun tr v kt qu cng vic ca nhn vin,Cng vic kim tra cn phi thc hin thng xuyn, lin tc v da trn h thng ch tiu nh hng r rt lng ha cc cng vic mt cch khoa hc,

1.1.4. Cc lnh vc ca qun tr ngn hng:

(i) Qun tr tng qut: thit lp cc b phn v a ra k hoch hot ng cho tt c b phn; xc nh quyn hn, trch nhim tng b phn v kim tra, gim st cng vic ca cc b phn , Ngoi ra, qun tr tng qut cn c chc nng i ngoi: thit lp cc mi quan h vi cc b phn khc trong ni b, cp ch qun

(ii) Qun tr ti chnh: lp k hoch cc ngun ti chnh ca ngn hng m bo cho ngn hng hot ng bnh thng; chn la v a ra cc quyt nh u t sinh li, m bo kh nng thanh ton ca ngn hng,(iii) Qun tr cung ng dch v ngn hng: hoch nh dch v, xc nh cht lng dch v, i tng khch hng v cung ng sn phm,

(iv) Qun tr tip th: a ra cc bin php duy tr th trng, pht trin th trng, Bao gm cc cng vic nh nghin cu nhu cu ca khch hng, nghin cu mi trng kinh doanh, sn phm, qung co t chc vic a sn phm, dch v n ngi tiu dng nhanh nht vi chi ph thp nht,(v) Qun tr nhn s: tuyn chn, hun luyn nhn vin v Lp k hoch cc chng trnh khai thc ngun nhn vin v s dng nhn vin c hiu qu nht; nh ra ch lng bng v cc ch u i khc nhm khch l nhn vin lm vic,(vi) Qun tr ti sn Nti sn C: qun tr cc ngun vn v vic s dng vn ca ngn hng nhm m bo hiu qu kinh t cao nht, hn ch c ri ro pht sinh trong kinh doanh, Mc tiu ch yu l khi tng cc ngun vn huy ng p ng nhu cu kinh doanh, tm kim cc lnh vc u t c hiu qu va mang li li nhun cao va chp hnh ng cc quy ch ca cc c quan c thm quyn v m bo c kh nng thanh khon ca ngn hng,(vii) Qun tr vn ch s hu v s an ton ca ngn hng: m bo mt mc vn ch s hu ti thiu trn tng s vn kinh doanh ca ngn hng, H s vn ch s hu trn ti sn kinh doanh cng cao th s an ton cng ln

(viii) Qun tr ri ro trong kinh doanh ngn hng: Kim sot v hn ch, phng nga cc loi ri ro pht sinh cng nh a ra cc gii php x l ri ro hiu qu nht,(ix) Qun tr kt qu ti chnh: Lp k hoch cc khon chi tiu v cc khon thu nhp do kinh doanh mang li; ra cc gii php nhm tit gim chi ph hp l v tng cc khon thu trong kinh doanh cho ngn hng,1.2. Qun tr vn ch s hu, ti sn N, ti sn C

1.2.1. Qun tr vn ch s hu

Khi nim: Qun tr vn ch s hu l vic nghin cu s hnh thnh vn ch s hu ca ngn hng, v c cu cc thnh phn va vn c s hu m bo cho cc hot ng kinh doanh ca ngn hng an ton v c li.Vic qun tr vn bao gm c vic h thp chi ph vn ln vic phn b vn cho cc dch v ti chnh sinh li. ngha ca vic qun tr vn ch s hu:

- To iu kin bo v ti sn cho khch hng k thc ti sn ti ngn hng.- To iu kin n nh v tng trng vn ch s hu mt cch hp l, nhm ngn chn cc ri ro v ph sn trong kinh doanh.- Gip nh qun tr qun l hiu qu vn ch s hu v to ra s bn vng trong tng trng kh nng sinh li.- m bo cho ngn hng t c mt mc vn ch s hu, vi kt cu cu cc thnh phn ph hp vi quy m hot ng v mc ri ro trong kinh doanh.Cch xc nh mc vn ch s hu:

- Xc nh theo gi tr s sch chun mc k ton c chp nhn ph bin (Generally Accepted Accounting Principle GAAP)

- Xc nh theo chun mc k ton quy tc (Regulatory accounting principle RAP)

- Xc nh theo gi th trng (MVC Market value Capital)

1.2.2. Qun tr TS N

1.2.2.1. Khi nim: Ti sn N l ngun vn m ngn hng tm s dng v phi tr v s tin n gc v li, trn s tin tm s dng trong mt thi gian nht nh,1.2.2.2. Phn loi cc ti sn n:

a. Cc ti khon giao dch: l cc loi ti khon c khch hng m ti ngn hng vi mc ch ngn hng cung cp nhng dch v thanh ton khng dng tin mt. Bao gm: ti khon tin gi khng k hn ca doanh nghip, c nhn, t chc tn dng khc; ti khon vng lai.b.Cc ti khon phi giao dch: l nhng ti khon c khch hng m ti ngn hng cho cc loi tin gi nh k nh tin gi c k hn ca cc doanh nghip, tin gi tit kim ca c nhn.Khch hng ch c rt tin ra theo mt k hn c nh trc v vn gc v li. Khch hng khng c tham gia thanh ton khng dng tin mt.c. Vay vn trn th trng tin t: cc ngn hng thng mi c th vay v cho vay ln nhau thng qua th trng lin ngn hng; hoc vay ngn hng Trung ng.Cc ngn hng thng mi cng c th vay vn thng qua pht hnh chng ch tin gi, pht hnh k phiu, tri phiu ngn hng.d. Cc ti khon hn hp: l mt dng ti khon tin gi hoc phi tin gi cho php kt hp thc hin cc dch v thanh ton, tit kim, mi gii u t, tn dng,e. Vay ngn hn qua hp ng mua li (repurchase agreement- RP): l hp ng c k kt gia ngn hng vi khch hng hoc vi ngn hng khc, tha thun bn tm thi chng khon cht lng c tnh thanh khon cao km theo tha thun s mua li cc chng khon ny, ti mt thi im tng lai vi mt mc gi xc nh trong hp ng.f. Bn v chng khon ha cc khon cho vay

g. Vn chim dng : s dng tm thi cc ngun nh tin k qu bo chi sc, m th tn dng, bo lnh ngn hng

1.2.2.3. Phng php qun l ti sn n

(i) Thc hin cc chnh sch v bin php ng b nng cao kh nng huy ng vn ca ngn hng:

Bin php kinh t: s dng cc n by kinh t nh li sut v cc cng c khc nhm khai thc v huy ng cc ngun vn cn thit,Bin php k thut: ci tin nng cp, thay th cc thit b, phng tin trong cng tc huy ng vn nhm m bo cho vic thanh ton c nhanh chng thun tin; a dng ha cc hnh thc huy ng vn, cc loi hnh dch v tin gi; hon thin v pht trin mng li truyn thng v cc cc mng li hin i,Bin php tm l: tc ng vo yu t tnh cm, tm l ca khch hng, Nng cao hiu qu hot ng cng tc tuyn truyn, qung co v xy dng thng hiu ca ngn hng; nng cao qun tr ngun nhn lc c v cht lng nhm to ra hnh nh p cho ngn hng v ni dung ln hnh thc,(ii) Tm kim ngun vn thng qua cc cng c c bn:

- Vay qua m

- Vay ti cp vn ca ngn hng nh nc

- S dng cc hp ng mua li, pht hnh chng ch tin gi c mnh gi ln

(iii) a dng ha cc ngun vn huy ng v to c cu vn ngun vn ph hp vi c im hot ng ca ngn hng:

i vi ngn hng bn bun ch yu cho vay trung v di hn i hi cc loi tin gi c k hn, tin gi nh k chim t trng cao,i vi ngn hng bn l ch yu cho vay ngn hn i hi loi tin gi khng k hn chim t trng cao m bo chi ph huy ng thp,(iv) Tn dng vn ngn hn cho vay trung, di hn theo quy nh ca lut php

- T l ti a ca ngun vn ngn hn s dng cho vay trung hn v di hn: 40% i vi ngn hng thng mi, 30% i vi t chc tn dng khc,- Ngun vn ngn hn dng cho vay trung v di hn: tin gi khng k hn, c k hn di 12 thng; tin gi tit kim khng k hn, c k hn ci 12 thng; ngun vn t vic pht hnh giy t c gi ngn hn;

- Nu ngun vn ngn hn s dng cho vay trung v di hn cao hn t l ti a, phi c vn bn ngh Ngn hng nc chp thun,(v) Thc hin y cc ni dung c bn trong qun l ti sn n ca ngn hng:

- Xy dng k hoch ngun vn ca ngn hng: s lng, c cu, tc tng trng ngun vn xut pht t c cu v quy m ti sn C, ph hp vi kh nng qun l v m bo hiu qu kinh doanh, trn c s tng hp k hoch ngun vn ca cc chi nhnh v hi s chnh,- iu hnh vn trong ton h thng: sau khi k hoch c duyt s giao ch tiu huy ng v k hoch ngun vn n tng chi nhnh, xc nh hn mc v li sut iu chuyn vn trong ni b h thng,- Phn tch, nh gi tnh hnh thc hin,- Theo di vic thc hin li sut, chnh lch li sut bnh qun cho vay v huy ng ca tng chi nhnh cng nh ton h thng,(vi) Thc hin quy trnh qun l ti sn n ca ngn hng:

Ti hi s chnh: xy dng k hoch ngun vn, lp k hoch ngun vn, thc hin huy ng vn gn lin vi vic iu ha vn trong ton h thng,Ti chi nhnh: lp k hoch vn, thc hin cng tc huy ng vn v iu ha vn, ngh hi s iu chnh cc ch tiu cn c vo tnh hnh c th, nh k thc hin vic nh gi cng tc thc hin,1.2.3. Qun tr TS C

Khi nim: l gi tr tin t ca cc ti sn m ngn hng nm quyn s hu hp php , l kt qu ca vic s dng vn ca ngn hng, l ti sn c hnh thnh t ngun vn ca ngn hng trong qu trnh hot ng,Thnh phn ca ti sn c

(i) Ngn qu: l ti sn c tnh thanh khon cao m ngn hng phi duy tr m bo an ton trong hot ng kinh doanh, bao gm tin mt ti qu v tin gi ti cc ngn hng khc,(ii) Khon mc u t: b tr ri ro trong danh mc cho vay; cung ng thanh khon d phng cho ngn hng; n nh thu nhp; to s ngn nga cc thit hi khi ri ro xut hin,(iii) Chng khon u t: cc cng c ca th trng tin t nh tri phiu ngn hn ca cng ty, tri phiu th di 1 nm, hi phiu; cng c ca th trng vn: Tri phiu chnh ph thi hn trn 1 nm, tri phiu di hn ca cng ty, cng tri

(iv) Khon mc tn dng: chim t trng ln (60-75%): cho vay trc tip, cho vay gin tip, cho thu ti chnh, bo lnh ngn hng,(v) Danh mc ti sn c khc: ti sn c nh, cc khon phi thu, chi ph,Qun tr ti sn c

L vic qun l cc danh mc s dng vn ca ngn hng nhm to ra mt c cu ti sn C thch hp,(i) Cc nguyn tc qun tr ti sn c

- Phn tn ri ro bng cch a dng ha cc khon mc ti sn C

- Gii quyt tt mi quan h gia tnh thanh khon v kh nng sinh li trong mt khon mc ti sn c,- m bo ti sn c c chuyn ha mt cch linh hot v mt gi tr gia cc danh mc,(ii) Cc yu t tc ng n qun tr ti sn c

- Cc quy nh ca php lut

- Mi quan h h tr gia ngn hng vi khch hng,- Li nhun m ngn hng t c trong kinh doanh v nhu cu tng c tc ca cc c ng,- Hiu qu v s an ton ca ngn hng trong kinh doanh thng qua tnh thanh khon,(iii) Cc phng php qun tr ti sn c

a, Phn chia ti sn c qun l

- Cn c vo tnh thanh khon: d tr s cp, d tr th cp, tn dng, u t,- Cn c vo c im v tnh cht ca ngun hnh thnh ti sn c: tin gi khng k hn dnh 60% - 70% cho d tr s cp phn cn li cho vay ngn hn; ngun vn huy ng c k hn c an ton cao ch yu cho vay trung di hn; vn iu l v cc qu l vn ch s hu s dng mua sm ti sn c nh, thit b dng c

- Thit lp cc trung tm: mi trung tm l mt ngn hng nh, c nhim v phn chia ngun vn ca trung tm, hnh thnh nn nhng khon mc ti sn c thch hp

- Phng php m hnh lp trnh tuyn tnh: xc nh t sut li nhun mang li ca tng loi ti sn C, sau xc nh khi lng ca tng danh mc ti sn C m ngn hng phi u t sao cho li nhun em li l cao nht,b, Qun tr d tr

- D tr: nhm m bo kh nng thanh ton ton b cc khon n pht sinh, cc khon chi tr, chi tiu v cho vay thng xuyn ca ngn hng; bao gm: tin mt, tin gi ti ngn hng khc v cc ti sn C c tnh thanh khon cao,Ti sn C = Ti sn N + Vn ngn hng

duy tr kh nng chi tr th: Ti sn C > =Ti sn N

Ti sn d tr > Cc khon chi tr

- Cc hnh thc d tr ca ngn hng:

+ Cn c vo yu cu d tr: c d tr php nh, d tr thng d

+ Cn c vo cp d tr: d tr s cp v d tr th cp

+ Cn c vo hnh thi tn ti: tin mt, tin gi ngn hng khc v cc chng khon c tnh thanh khon cao,- Ti sn d tr v nhu cu d tr:

+ D tr php nh: l khon d tr m NHNN bt buc cc t chc tn dng hot ng ti Vit Nam phi duy tr trn ti khon tin gi thanh ton ti NHNN,Phng php qun l d tr bt buc: phong ta hon ton, bn phong ta, khng phong ta,S tin d tr bt buc = (s d tin gi khng k hn x T l d tr bt buc) + (S tin gi c k hn x T l d tr bt buc)

Cc loi tin gi phi tnh d tr bt buc bao gm tin gi bng VN v ngoi t gm: tin gi kho bc Nh nc, tin gi ca khch hng trong v ngoi nc, tin thu c t pht hnh giy t c gi+ Tin mt ti qu: tin mt ti hi s v chi nhnh, cc phng giao dch, my ATM,+ Tin gi thanh ton ti ngn hng khc

+ Tin ang chuyn

c, Xy dng mt chnh sch tn dng hiu qu

Chnh sch tn dng l h thng cc quan im, ch trng, nh hng quy nh ch o hot ng tn dng v u t ca ngn hng, Chnh sch tn dng phi t c mc tiu cn bng gia ti a ha li nhun v gim thiu ri ro, m bo kh nng tng trng tn dng v u t an ton, hiu qu theo dng nh hng v chin lc pht trin ca ngn hng,Xc nh li sut cho vay:

+ Phng php iu chnh ri ro trn gi vn (RAROC: Risk Adjusted Return on Capital)

Li sut cho vay = Chi ph vn cho vay + Mc li nhun k vng

Chi ph vn cho vay = (a) + (b) + (c) + (d) + (e)

Trong : (a) Chi ph huy ng vn

(b) Chi ph hot ng

(c) Chi ph d phng ri ro tn dng

(d) Chi ph thanh khon

(e) Chi ph vn ch s hu

+ Phng php cnh tranh theo li sut th trng: phng K hoch tng hp xc nh li sut cho vay ca mt nhm ngn hng thng mi NN, mt nhm ngn hng thng mi c phn, nhm NHTM lin doanh, nhm NHTM nc ngoi tnh li sut cho vay bnh qun ca th trng cho tng k hn, Da vo li sut cho vay bnh qun ny, y ban ALCO s quyt nh mc sn li sut cho vay trnh Tng gim c ph duyt, sau thng bo cho cc chi nhnh lm c s xc nh li sut cho vay; kt hp mc ri ro ca cc khon cho vay v mc cnh tranh trn a bn, cc gim c chi nhnh t quyt nh mc li sut cho vay nhng khng thp hn mc sn li sut cho vay, d, Xy dng chnh sch u t hiu qu (u t chng khon)

- Cc nhn t nh hng n chnh sch u t ca ngn hng: t sut li nhun k vng, kh nng chu thu, ri ro tn dng, ri ro thanh khon, ri ro thu hi trc hn, ri ro lm pht, ri ro thu hi trc hn, ri ro lm pht, ri ro nm gi chng khon.- Chnh sch u t ca ngn hng: nu r mc tiu hot ng u t ca ngn hng, xc nh c cu danh mc chng khon theo nhm thanh khon v nhm u t sinh li; xc nh t trng ca khon mc u t; xc nh kh nng cm c chng khon, chit khu hoc ti chit khu khi nhu cu vn pht sinh.- Chin lc v k hn u t: chin lc u t bc thang, chin lc u t chuyn o hn v pha trc, chin lc u t chuyn o hn v pha sau, kt hp chuyn o hn v pha trc v chuyn o hn v pha sau; chin lc tip cn t l thu nhp mong i.1.3. Cc phng php phn tch bo co ti chnh

1.3.1. Phng php so snh

Phng php so snh c s dng xc nh xu hng pht trin v mc bin ng ca cc ch s kinh k, Khi s dng phng php ny cn lu :

- Tiu chun so snh: cn c so snh k gc nm trc, k hoch, trung bnh ngnh, i th cnh tranh,- iu kin so snh: ng nht v thi gian, khng gian v ni dung kinh t.- Mc tiu so snh: s tuyt i, s tng i.Phng php so snh cn gi l phng php phn tch theo chiu ngang v theo chiu dc.+ Xc nh cc t l, quan h tng quan gia cc d kin trn BCTC gi l phn tch theo chiu dc.+ Xc nh t l v chiu hng tng gim ca cc d kin BCTC ca nhiu k khc nhau c gi l phn tch theo chiu ngang.1.3.2. Phng php phn tch nhn t

- Phn tch nhn t thun: gm phng php thay th lin hon, phng php tnh s chnh lch.- Phn tch nhn t nghch: gm phng php hi quy n, phng php hi quy bi.1.3.3. Phng php phn tch xu hng

Phn tch xu hng l k thut phn tch bng cch so snh cc t s ti chnh ca cng ty qua nhiu nm thy c xu hng tt ln hay xu i ca cc ch s ti chnh.1.3.4. Phng php phn tch ch s

Phn tch t s ti chnh l k thut phn tch cn bn v quan trng nht ca phn tch bo co ti chnh, Phn tch cc ch s ti chnh lin quan n vic xc nh v s dng cc t s ti chnh o lng v nh gi tnh hnh v hot ng ti chnh ca doanh nghip.Nhm 1: ch s tng qut

(1) T trng TS NH = TS NH/ Tng TS

(2) T trng TS DH = TS DH/ Tng TS

(3) T trng n = Tng n / tng NV

(4) T trng VCSH = VCSH = VCSH/ Tng NV

Nhm 2: Nhm ch s v kh nng thanh ton

(1) Ch s kh nng thanh ton tng qut = Tng TS / Tng n phi tr

(2) Ch s kh nng thanh ton n di hn = TS DH / N DH

(3) Ch s thanh ton hin hnh = TSNH/ N NH

(4) Ch s thanh ton nhanh = (TS NH HTK)/ N NH

(5) Ch s thanh ton tc thi = Tin v cc khon tng ng tin/ N NH

Nhm 3: Nhm ch s v hiu sut hot ng

(1) Vng quay tng TS = Doanh thu thun / Tng TS bnh qun

(2) Vng quay ti sn ngn hn = Doanh thu thun/ Tng TS NH bnh qun

(3) Vng quay ti sn di hn = Doanh thu thun/ Tng TS DH bnh qun

(4) Vng quay khon phi thu = Doanh thu thun / Khon phi thu bnh qun

Nhm 4: Nhm ch s v c cu ti chnh

(1) T s n = Tng n phi tr / Tng ti sn

(2) T s m bo n = Tng n phi tr/ Vn ch s hu

(3) T s t ti tr = Vn ch s hu/ Tng ngun vn

Nhm 5: Nhm ch s v hiu qu

(1) T sut li nhun trn doanh thu (ROS) = Tng li nhun sau thu/ Tng doanh thu thun

(2) T sut li thun thun t hot ng kinh doanh trn tng TS bnh qun (ROA) = Tng li nhun sau thu/ Tng TS bnh qun

(3) T sut li nhun trn vn ch s hu (ROE) = Tng li nhun sau thu/ Vn ch s hu bnh qun

(4) Kh nng thanh ton li vay = (Li nhun trc thu + li vay)/ li vay

1.3.5. Phng php phn tch ti chnh dupont

Phng php Dupont cho thy mi lin h gia cc ch s ti chnh,ROA = (Li nhun rng/ Doanh thu thun) x (Doanh thu thun/ Tng ti sn)

ROE = (Li nhun rng/ Doanh thu thun) x (Doanh thu thun/ Tng ti sn) x (Tng ti sn/ Vn ch s hu)

Qua mi lin h gia cc ch s trong phng php Dupont, cho php doanh nghip phn tch nguyn nhn tc ng n ch s ROE, v a ra cc bin php ci thin ch s ROE bng cch thc hin mt hay nhiu bin php sau:

Tng doanh thu, gim chi ph tng kh nng sinh li ca doanh thu

Tng s vng quay tng ti sn ca doanh nghip

Thay i c cu ngun vn: T l gia vn ch s hu v cc khon n

S phn tch Dupont:

CHNG 2: PHN TCH V NH GI TNH HNH BIN NG V HOT NG QUN TR VCSH, TSC, TSN CA NHTMCP SI GN THNG TN T NM 2010 N 20112.1. Tng quan v NHTMCP SI GN THNG TN2.1.1. Gii thiu NHTMCP SI GN THNG TNSacombank l mt trong nhng ngn hng thng mi c phn (TMCP) u tin c thnh lp ti Thnh ph H Ch Minh (TP.HCM) vo nm 1991, t vic hp nht Ngn hng Pht trin Kinh t G Vp cng vi 03 hp tc x tn dng l tn Bnh, Thnh Cng v L Gia.Nm 1993, Sacombank l mt trong nhng ngn hng thng mi c phn (TMCP) u tin c thnh lp ti Thnh ph H Ch Minh (TP.HCM) t vic hp nht Ngn hng Pht trin Kinh t G Vp cng vi 03 hp tc x tn dng l tn Bnh, Thnh Cng v L Gia.

L ngn hng u tin pht hnh c phiu i chng vi mnh gi 200.000 ng/c phiu tng vn iu l ln 71 t ng vi gn 9.000 c ng tham gia gp vn.

2001: Tp on Ti chnh Dragon Financial Holdings (Anh Quc) tham gia gp 10% vn iu l ca Sacombank, m ng cho vic tham gia gp vn c phn ca Cng ty Ti chnh Quc t (International Finance Corporation IFC, trc thuc World Bank) vo nm 2002 v Ngn hng ANZ vo nm 2005. Nh vo s hp tc ny m Sacombank sm nhn c s h tr v kinh nghim qun l, cng ngh ngn hng, qun l ri ro, o to v pht trin ngun nhn lc t cc c ng chin lc nc ngoi.

2002: Thnh lp Cng ty trc thuc u tin - Cng ty Qun l n v Khai thc ti sn Sacombank-SBA, bc u thc hin chin lc a dng ha cc sn phm dch v ti chnh trn gi.

2003: L doanh nghip u tin c php thnh lp Cng ty Lin doanh Qun l Qu u t Chng khon Vit Nam (VietFund Management - VFM), l lin doanh gia Sacombank (nm gi 51% vn iu l) v Dragon Capital (nm gi 49% vn iu l).

2004: K kt hp ng trin khai h thng Corebanking T-24 vi cng ty Temenos (Thy S) nhm nng cao cht lng hot ng, qun l v pht trin cc dch v ngn hng in t.

Ngn hng Sacombank cung cp y cc dch v ca mt Ngn hng tm c quc t, c th sau:

- Huy ng tin gi tit kim, tin gi thanh ton ca c nhn v n v bng VND, ngoi t v vng, Tin gi ca khch hng c bo him theo quy nh ca Nh nc,

- Cho vay ngn hn, trung v di hn; cho vay ng ti tr; cho vay thu chi; cho vay sinh hot, tiu dng; cho vay theo hn mc tn dng bng VND, ngoi t v vng vi cc iu kin thun li v th tc n gin,

- Mua bn cc loi ngoi t theo phng thc giao ngay (Spot), hon i (Swap), k hn (Forward) v quyn la chn tin t (Currency Option),

- Thanh ton, ti tr xut nhp khu hng ha, chit khu chng t hng ha v thc hin chuyn tin qua h thng SWIFT bo m nhanh chng, chi ph hp l, an ton vi cc hnh thc thanh ton bng L/C, D/A, D/P, T/T, P/O, Cheque,

- Pht hnh v thanh ton th tn dng ni a v quc t: Th Sacombank MasterCard, th Sacombank Visa, th ni a Sacombank Card, Chp nhn thanh ton th quc t Visa, MasterCard, JCB,,,thanh ton qua mng bng Th.- Thc hin giao dch ngn qu, chi lng, thu chi h, thu chi ti ch, thu i ngoi t, nhn v chi tr kiu hi, chuyn tin trong v ngoi nc,

- Cc nghip v bo lnh trong v ngoi nc (bo lnh thanh ton, thanh ton thu, thc hin hp ng, d thu, cho gi, bo hnh, ng trc,,,)- Dch v ti chnh trn gi h tr du hc, T vn u t - ti chnh - tin t

- Dch v a dng v a c;

- Home Banking; Mobile Banking; Internet Banking,M hnh t chc ca Ngn hng TMCP Si Gn Thng Tn

i hi ng c ng: l c quan c thm quyn cao nht ca Ngn hng bao gm tt c cc c ng c tn trong danh sch ng k c ng,

Hi ng qun tr: l c quan qun tr Ngn hng, c ton quyn nhn danh Ngn hng quyt nh cc vn lin quan n mc ch, quyn li ca Ngn hng, tr nhng vn thuc thm quyn ca i hi ng c ng, Hi ng qun tr theo iu l Sacombank t nht 03 ngi v nhiu nht 11 thnh vin, Nhim k ca Hi ng qun tr l 05 nm v c th c bu li, Hin nay, Hi ng qun tr gm 11 thnh vin,

Ban kim sot: Ban Kim sot do i hi ng C ng bu ra, l t chc thay mt c ng kim sot mi hot ng kinh doanh, qun tr v iu hnh ca Ngn hng, Hin nay, Ban kim sot gm 4 thnh vin

Tng Gim c: Tng Gim c l ngi chu trch nhim trc Hi ng qun tr, trc php lut v vic iu hnh hot ng hng ngy ca Ngn hng, Nhim k ca Tng Gim c l 05 nm v c th c b nhim li, Gip vic cho Tng Gim c c cc Ph Tng Gim c,

Cc b phn nghip v: trn c s cc chc nng nhim v c quy nh ti Quy ch t chc iu hnh, Sacombank c 08 khi v 25 phng ban nghip v/trung tm chu s qun l trc tip ca Tng gim c, Mi khi v phng nghip v c y quyn mt s cng vic chc nng c th, to nn mt b my hot ng thng sut trong ton h thng ngn hng,

Cc chi nhnh v phng giao dch: Sacombank c a bn hot ng rng khp c nc vi tr s chnh t ti TP, H Ch Minh v 120 Chi nhnh, phng giao dch c t ti H Ni, Vinh, Hi Phng, Qung Ninh, Nng, Qung Ngi, Nha Trang, Cn Th, Lm ng, c Lc, ng Nai, Bnh Dng, TP,HCM, B Ra Vng Tu, Tin Giang v An Giang, Cc chi nhnh l n v ph thuc ngn hng hot ng theo phn cp, y quyn ca Tng Gim c ph hp vi iu l v qui nh ca php lut, Mi chi nhnh c bng cn i ti khon ring, phi t cn i thu nhp, chi ph v c li ni b sau khi tnh cc khon chi ph v li iu ha vn, di chi nhnh l cc phng giao dch, Phng giao dch l n v hch ton bo s v c con du ring, c php thc hin mt phn cc ni dung hot ng ca Chi nhnh theo s y quyn ca Gim c chi nhnh

2.1.2. Bo co ti chnh

2.1.2.1. Bng cn i k ton (VT: triu ng)Ch tiu20102011

TI SN C65,448,356 131,105,060

Tin mt, vng bc v qu6,838,617 6,429,464

Tin gi ti Ngn hng Nh nc Vit Nam2,115,265 1,540,756

Tin, vng gi ti cc TCTD v cho vay cc t chc tn dng ("TCTD") khc6,976,109 32,060,138

Tin, vng gi ti cc TCTD khc6,777,637 32,060,121

Cho vay cc TCTD khc198,472 17

D phng ri ro cho vay cc TCTD khc--

Chng khon kinh doanh98,824 -

Chng khon kinh doanh108,697 -

D phng gim gi chng khon kinh doanh(9,873)-

Cc cng c ti chnh phi sinh v cc ti sn ti chnh khc4,122 16,848

Cho vay khch hng38,003,086 61,717,617

Cho vay khch hng 38,381,855 62,345,714

D phng ri ro cho vay khch hng (378,769)(628,097)

Chng khon u t8,401,391 20,694,745

Chng khon u t sn sng bn332,515 44,817

Chng khon u t gi n ngy o hn8,165,783 20,662,148

D phng gim gi chng khon u t(96,907)(12,220)

Gp vn, u t di hn766,468 1,340,697

u t vo cng ty con-50,000

Vn gp lin doanh--

u t vo cng ty lin kt145,350 155,680

u t di hn khc679,335 1,188,864

D phng gim gi u t di hn(58,217)(53,847)

Ti sn c nh937,558 1,067,493

Ti sn c nh hu hnh430,282 679,056

Nguyn gi ti sn c nh586,089 924,131

Hao mn ti sn c nh(155,807)(245,075)

Ti sn c nh thu ti chnh--

Nguyn gi ti sn c nh--

Hao mn ti sn c nh--

Ti sn c nh v hnh507,276 388,437

Nguyn gi ti sn c nh536,376 424,611

Hao mn ti sn c nh(29,100)(36,174)

Bt ng sn u t--

Nguyn gi bt ng sn u t--

Hao mn bt ng sn u t--

Ti sn c khc1,306,916 6,237,302

Cc khon phi thu540,692 636,385

Cc khon li, ph phi thu494,795 1,348,052

Ti sn thu thu nhp doanh nghip hon li--

Ti sn c khc271,429 4,252,865

Trong : Li th thng mi--

D phng ri ro cho cc ti sn ni bng khc--

TI SN N65,448,356 131,105,060

N PHI TR52,095,037 117,599,138

Cc khon n Chnh ph v Ngn hng nh nc Vit Nam1,611,075 2,105,848

Tin gi v vay cc TCTD khc2,527,654 33,369,593

Tin gi ca cc TCTD khc1,956,487 31,380,593

Vay cc TCTD khc571,167 1,989,000

Tin gi ca khch hng38,766,465 58,150,698

Cc cng c ti chnh phi sinh v cc cng n ti chnh khc--

Vn ti tr, y thc u t, cho vay m Ngn hng chu ri ro6,376 1,417

Pht hnh giy t c gi8,223,028 20,854,784

Cc khon n khc960,439 3,116,798

Cc khon li, ph phi tr331,617 986,254

Thu thu nhp doanh nghip hon li phi tr13,244 -

Cc khon phi tr v cng n khc592,693 2,091,845

D phng cho cng n tim n v cam kt ngoi bng22,885 38,699

VN CH S HU13,353,319 13,505,922

Vn v cc qu12,904,803 13,167,870

Vn12,526,947 12,526,947

Vn iu l8,800,080 10,560,069

Vn u t xy dng c bn v mua sm ti sn c nh15,396 15,396

Thng d vn c phn3,711,471 1,951,482

C phiu qu--

C phiu u i--

Vn khc--

Cc qu d tr377,856 640,923

Chnh lch t gi hi oi--

Chnh lch nh gi li ti sn--

Li nhun cha phn phi448,516 338,052

2.1.2.2. Bo co kt qu hot ng kinh doanh (VT: triu ng)KHON MCNM

20102011

Thu nhp li v cc khon thu nhp tng t4,344,177 7,543,195

Chi ph li v cc khon thu nhp tng t(2,368,869)(4,661,833)

Thu nhp li thun1,975,308 2,881,362

Thu nhp t hot ng dch v267,762 560,005

Chi ph hot ng dch v(56,581)(85,756)

Li thun t hot ng dch v211,181 474,249

Li thun t hot ng kinh doanh ngoi hi v vng135,409 15,750

Li thun t mua bn chng khon kinh doanh(39,834)(2,001)

Li thun t mua bn chng khon u t185,919 (28,559)

Thu nhp t hot ng khc30,810 434,779

Chi ph hot ng khc(335)(143,434)

Li thun t hot ng khc30,475 291,345

Thu nhp c tc t gp vn,mua c phn78,277 31,107

TNG THU NHP HOT NG2,576,735 3,663,253

Chi ph cho nhn vin(458,506)(542,811)

Chi ph khu hao(64,051)(97,331)

Chi ph hot ng khc(384,539)(385,146)

TNG CHI PH HOT NG(907,096)(1,025,288)

Li nhun thun t hot ng kinh doanh trc chi ph d phng ri ro tn dng1,669,639 2,637,965

Chi ph d phng ri ro tn dng(136,888)(265,142)

Tng li nhun trc thu1,532,751 2,372,823

Chi ph thu thu nhp hin hnh(400,288)(576,246)

Chi ph thu thu nhp hon li0 13,244

Chi ph thu thu nhp doanh nghip(400,288)(563,002)

Li nhun sau thu1,132,463 1,809,821

S lng c phiu thng pht hnh1,056,006,8751,056,006,875

Li c bn trn c phiu (ng)1,072 1,714

2.1.2.3. Bo co lu chuyn tin t

BO CO LU CHUYN TIN T

VT:TRIU NG

Ch tiu20102011

LU CHUYN TIN T HOT NG KINH DOANH

Thu nhp li v cc khon thu nhp tng t nhn c4,333,4106,737,439

Chi ph li v cc chi ph tng t tr(2,472,090)(4,007,196)

Thu nhp t hot ng dch v nhn c210,880474,249

Chnh lch s tin thc thu/thc chi t hot ng kinh doanh (ngoi t, vng bc, chng khon)263,483(109,370)

Thu nhp khc7,424147,807

Tin thu cc khon n c x l xa, b p bng ngun ri ro22,84827,812

Tin chi tr cho nhn vin v hot ng qun l, cng v(822,730)(970,756)

Tin thu thu nhp thc np trong k(251,428)(503,649)

LU CHUYN TIN THUN T HOT NG KINH DOANH TRC NHNG THAY I V TI SN V VN LU NG1,291,7971,796,336

Nhng thay i v ti sn hot ng

(tng)/ gim cc khon tin, vng gi v cho vay cc t chc tn dng khc(886,471)(9,823,136)

Tng cc khon v kinh doanh chng khon(876,789)(9,299,970)

(gim)/tng cc cng c ti chnh phi sinh v cc ti sn ti chnh khc49,114(12,726)

Tng cc khon cho vay khch hng(17,149,657)(23,963,859)

Gim ngun d tr b p tn tht cc khon(135,629)-

Tng khc v ti sn hot ng(319,616)(3,933,283)

Nhng thay i v cng n hot ng

Tng(gim) cc khon n chnh ph v Ngn hng Nh nc Vit nam1,584,121494,773

Tng cc khon tin gi, tin vay cc t chc tn dng962,54630,841,939

Tng tin gi ca khch hng7,888,73419,384,233

Tng pht hnh giy t c gi6,769,82912,631,756

Gim vn ti tr, y thc u t, cho vay m t chc tn dng chu ri ro(6,794)(4,959)

Gim cc cng cuj ti chnh phi sinh v cc khon n ti chnh khc--

Gim khc v cng n hot ng(531,318)134,441

Chi t cc qu ca t chc tn dng(41,084)(38,007)

LU CHUYN TIN THUN T HOT NG KINH DOANH(1,401,217)18,207,538

LU CHUYN TIN T HOT NG U T

Mua sm ti sn c nh(357,645)(482,584)

Tin thu t thanh l, nhng bn ti sn c nh282247,207

Tin chi u t, gp vn vo cc n v khc(60,043)(609,752)

Tin thu u t, gp vn vo cc n v khc12,90855,161

Tin thu c tc v li nhun c chia t cc khon u t, gp vn di hn37,03511,664

LU CHUYN TN THUN T HOT NG U T(367,463)(778,304)

LU CHUYN TIN T HOT NG TI CHNH

Tng vn c phn t pht hnh c phiu--

C tc tr cho c ng(573,439)(352,003)

LU CHUYN TIN THUN T HOT NG TI CHNH(573,439)(352,003)

LU CHUYN TIN THUN TRONG NM(2,342,119)

TIN V CC KHON TNG NG TIN TI THI IM U NM17,385,63915,043,520

TIN V CC KHON TNG NG TIN TI THI IM CUI NM15,043,52032,120,751

Tin mt v cc kim loi qu6,838,617-

Tin gi ti Ngn hng Nh nc2,115,265-

Tin gi ti cc t chc tn dng khc c thi hn trong vng 3 thng6,089,638-

2.2. Tnh hnh bin ng VCSH, ti sn C, ti sn N

2.2.1. Tnh hnh bin ng VCSHCH TIU20102011TUYT I

TNG I

VN CH S HU13,353,31913,505,922152,6031,14%

Vn v cc qu12,904,80313,167,870263,0672,04%

Vn12,526,94712,526,947--

Vn iu l8,800,08010,560,0691,759,98920,00%

Vn u t xy dng c bn v mua sm ti sn c nh15,39615,396--

Thng d vn c phn3,711,4711,951,482(1,759,989)-47,42%

C phiu qu----

C phiu u i----

Vn khc----

Cc qu d tr377,856640,923263,06769,62%

Chnh lch t gi hi oi----

Chnh lch nh gi li ti sn----

Li nhun cha phn phi448,516338,052(110,464)-24,63%

Nm 2011 VCSH t 13,505,922 triu tng 152,603 triu so vi nm 2010, tng ng vi t l 1,14%, Trong vn v cc qu nm 2011 tng 263,067 triu so vi nm 2010 tng ng vi t l 2,04%, Trong khon mc vn v cc qu th khon mc vn trong c 2 nm 2010 v 2011u l 12,526,947 triu, Nhng li tng cc qu d tr t 377,856 triu ( nm 2010) ln 640,923 triu, tng ng 69, 62%, v y chnh l nguyn nhn dn n vn v cc qu tng 2,04%, Li nhun cha phn phi nm 2011 gim 110,464 triu vi t l 24,63% so vi nm 2010Ch tiuNm 2010Nm 2011

Gi trT trngGi trT trng

Vn12,526,947 100,00%12,526,947 100,00%

Vn iu l8,800,080 70,25%10,560,069 84,30%

Vn TXDCB v mua sm TSC15,396 0,12%15,396 0,12%

Thng d vn c phn3,711,471 29,63%1,951,482 15,58%

Biu c cu vn

Nhn vo bng v biu c cu vn, vn khng thay i nhng nhn chung c cu vn th c s thay i: vn iu l tng ng k 1,759,989 triu vi t trng 70,25% ln 84,3%, tng 14,05%, y cng l im thay i ging nhau ca cc ngn hng trong nm 2011, Ngc li thng d vn c phn gim 1,759,989 triu, vi t trng 26,63% gim 14,05% xung cn 15,58%, ng bng phn tng thm ca vn iu l.2.2.2. Tnh hnh bin ng ti sn NCH TIU20102011TUYT ITNG I

NGUN VN65,448,356131,105,06065,656,704100.32%

N PHI TR52,095,037117,599,13865,504,101125.74%

Cc khon n Chnh ph v Ngn hng nh nc Vit Nam1,611,0752,105,848494,77330.71%

Tin gi v vay cc TCTD khc2,527,65433,369,59330,841,9391220.18%

Tin gi ca cc TCTD khc1,956,48731,380,59329,424,1061503.93%

Vay cc TCTD khc571,1671,989,0001,417,833248.23%

Tin gi ca khch hng38,766,46558,150,69819,384,23350.00%

Cc cng c ti chnh phi sinh v cc cng n ti chnh khc----

Vn ti tr, y thc u t, cho vay m Ngn hng chu ri ro6,3761,417(4,959)-77.78%

Pht hnh giy t c gi8,223,02820,854,78412,631,756153.61%

Cc khon n khc960,4393,116,7982,156,359224.52%

Cc khon li, ph phi tr331,617986,254654,637197.41%

Thu thu nhp doanh nghip hon li phi tr13,244(13,244)-100.00%

Cc khon phi tr v cng n khc592,6932,091,8451,499,152252.94%

D phng cho cng n tim n v cam kt ngoi bng22,88538,69915,81469.10%

VN CH S HU13,353,31913,505,922152,6031.14%

Biu : Tnh hnh bin ng N phi tr v VCSH

Tng ngun vn nm 2011 l 131,105,060 triu tng 65,656,704 triu so vi nm 2010 tng ng vi s tung i tng 100.32%, Con s ny th hin c tnh hiu qu trong hot ng huy ng v uy tn ca ngn hng,ch tiuNm 2010Nm 2011Tng/gim

Gi trT trngGi trT trngS tuyt iS tng i

Tng TS N65,448,356100%131,105,060100%65,656,704100.32%

N phi tr52,095,037 79,60%117,599,13889,70%65,504,101125.74%

Vn ch s hu13,353,31920,40%13,505,92210,30%152,6031.14%

Nhn vo c cu ngun vn ta nhn thy rng n phi tr, vn ch s hu u tng, trong n phi tr tng vi tc l 125.74% nhanh hn tc tng ca vn ch s hu (1.14%) , Do lm cho tng ngun vn tng vt bc 100.32%, Ngn hng y mnh vic huy ng ngun vn bn ngoi thay v tng vn ch s hu.Ch tiuNm 2010

Gi trT trng

Cc khon n Chnh ph v Ngn hng nh nc Vit Nam1,611,075 2.46%

Tin gi v vay cc TCTD khc2,527,654 3.86%

Tin gi ca khch hng38,766,465 59.23%

Vn ti tr, y thc u t, cho vay m Ngn hng chu ri ro6,376 0.01%

Pht hnh giy t c gi8,223,028 12.56%

Cc khon n khc960,439 1.47%

Tng VCSH13,353,319 20.40%

Ch tiuNm 2011

Gi trT trng

Cc khon n Chnh ph v Ngn hng nh nc Vit Nam2,105,848 1.61%

Tin gi v vay cc TCTD khc33,369,593 25.45%

Tin gi ca khch hng58,150,698 44.35%

Vn ti tr, y thc u t, cho vay m Ngn hng chu ri ro1,417 0.001%

Pht hnh giy t c gi20,854,784 15.91%

Cc khon n khc3,116,798 2.38%

Tng VCSH13,505,922 10.30%

Vic huy ng t tin gi v vay ca cc TCTD khc tng rt r rt trong nm 2011, t 2,527,654 triu ln 33,369,593 triu,t t trng 25.45% trong c cu ngun vn nm 2010Tin gi ca khch hng tng t 38,766,465 triu ln 58,150,698 triu, con s gia tng cng kh l cao nhng vn cn thp so vi cc khon mc khc nn t trong ca khon mc tin gi ca khch hng nm 2011 gim so vi nm 2010, c th l t 59.23% xung cn 44.35%Pht hnh giy t c gi, mt trong nhng phng thc huy ng vn c ngn hng p dng mnh m nm 2011, vi gi tr tng ln n 20,854,784 triu, tng ng l t trng tng t 12.56% ln 15.91%2.2.3. Tnh hnh bin ng ti sn C

CH TIU20102011T TRNGTNG (GIM)

TI SN C65,448,356 131,105,060 65,656,704 100.32%

Tin mt, vng bc v qu6,838,617 6,429,464 (409,153)-5.98%

Tin gi ti Ngn hng Nh nc Vit Nam2,115,265 1,540,756 (574,509)-27.16%

Tin, vng gi ti cc TCTD v cho vay cc t chc tn dng ("TCTD") khc6,976,109 32,060,138 25,084,029 359.57%

Chng khon kinh doanh98,824 -(98,824)-100.00%

Cc cng c ti chnh phi sinh v cc ti sn ti chnh khc4,122 16,848 12,726 308.73%

Cho vay khch hng38,003,086 61,717,617 23,714,531 62.40%

Chng khon u t8,401,391 20,694,745 12,293,354 146.33%

Gp vn, u t di hn766,468 1,340,697 574,229 74.92%

Ti sn c nh937,558 1,067,493 129,935 13.86%

Bt ng sn u t----

Ti sn c khc1,306,916 6,237,302 4,930,386 377.25%

Qua bng phn tch t s trn ta thy nhn chung th ton b Ti sn C ca ngn hng u tng, c th ch tiu tng ti sn C ca ngn hng xut nhp khu trong nm 2011 t n 131,105,060 triu ng, tng 65,656,704 triu ng so vi u nm, tng v s tng i l 2%,Cc khon mc gim mnh bao gm cc ch tiu sau: u tin l Tin gi ti NHNN, c th 2,115,265 triu ng trong nm 2010 v n nm 2011 gim cn 1,540,756 triu ng, gim 574,509 triu (gim v s tng i l 0.73%), Khon mc th 2 l Tin, vng c ti Ngn hng nm 2011 gim so vi 2010, tuy nhin con s gim khng nhiu, c th l 6,838,617 triu ng trong nm 2010 v xung cn 6,429,464 triu trong nm 2011, gim 409,153 triu so vi nm 2009 (gim v s tng i l 0.94%) ,v nm 2011 Ngn hng gim d tr tin mt tng u t vo cc khon mc gi ti v cho vay cc T chc tn dng khc tng 4.6% tng ng 25,084,029 triu ng, Th ba l cc cng c ti chnh phi sinh v TS ti sn ti chnh khc tng 4.09% tng ng 12,726 triu ng, Cui cng l Ti sn C khc tng 4.77% tng tng4,930,386 triu ng, V chng khon kinh doanh th nm 2011 Ngn hng khng pht trin v sau din bin bt li ca th trng chng khon nm 2010 th sang nm 2011 ngn hng ch tp trung vo mt khu duy nht trong th trng chng khon l u t chng khon, v khon mc u t chng khon th trong nm 2011 ngn hng t n mc 20,694,745 triu ng, tng 12,293,354 triu ng so vi u nm (tng tng ng v s tng i l 2.46%),2.2.4. Tnh hnh bin ng ch s ti chnh:Ch tiu20102011Tng(Gim)

T s kh nng thanh ton

Kh nng thanh ton tc th1.5670.952-39.23%

T s th hin quy m cht lng tn dng

T l tng d n/vn huy ng0.770.55-28.44%

T l tng d n/Ti sn c0.580.47-18.93%

Tng ngun vn huy ng/Tng ngun vn0.760.8613.29%

Thu nhp li/Tng d n0.110.126.92%

Chi ph li/Tng vn huy ng0.050.04-13.28%

T l kh nng sinh li

ROA0.0170.014-20.22%

ROE0.0850.13458.01%

EPS1,286.881,713.83426.95

T l kh nng thanh ton tc th gim v khon tin mt d tr Ngn hng gim 39.23% so vi 2009 c th t 1.567 nm 2010 xung cn 0.952 trong nm 2011. T s vn huy ng trn tng ngun vn tng ng k t mc 0.76 nm 2010 tng ln n 0.86 trong nm 2011. Tng vn huy ng t con s 49,517,147 triu ng ln n 112,375,075 triu ng trong nm 2011 v chim t l khng nh so vi tng ngun vn ca ngn hng. iu ny cho thy chnh sch iu hnh v pht trin v mng tn dng ca ngn hng rt c tim nng. trong tng lai c th con s ny s l rt cao.V nhm t l kh nng sinh li :T sut sinh li trn ti sn gim nhng t sut sinh li trn vn ch s hu tng. do ngn hng u t nhiu ti sn hn t ngun vn ch s hu. C th l ROA trong nm 2010 t 1.7% nhng n nm 2011 ch l 1.4% m thi.

Biu bin ng ROA v ROE

Ngoi ra ch s EPS cng gia tng rt ng k.v ROE tng nn ko theo ch s EPS cng tng. t 1,286.88 tng ln mc 1,713.83. iu cho thy ngn hng s dng hiu qu vn ch s hu v thc hin tt chc nng qun tr vn ch s hu.

Biu bin ng EPSCh tiuNm 2010Nm 2011

N phi tr52,095,037117,599,138

Tng ngun vn65,448,356131,105,060

Vn ch s hu13,353,31913,505,922

Tng thu nhp thun4,971,7108,119,497

Li nhun trc thu1,532,7512,372,823

Li nhun sau thu1,132,4631,809,821

CH TIUNm 2010Nm 2011Tng (Gim)

N phi tr/ tng ngun vn0.7960.89712.69%

N phi tr/vn ch s hu3.9018.707123.19%

Vng quay tng ti sn0.0760.062-18.47%

Vng quay vn ch s hu0.3720.60161.47%

Li nhun trc thu/ Tng thu nhp thun0.30830.2922-5.21%

Li nhun sau thu/ tng thu nhp thun0.22780.2229-2.14%

N phi tr/ tng ngun vn: Tng t 0.796 trong nm 2010 ln 0.879 trong nm 2011 tng ng vi tc l 12.69%. Nguyn nhn l n phi tr trong nm 2011 c tc tng nhanh hn tng ngun vn. N phi tr/vn ch s hu: Nm 2011 l 8.707 tng 123.19% so vi nm 2010 th ch s ny ch c 3.901. Nguyn nhn l do N phi tr nm 2011 tng 125.74% so vi nm 2010 cn vn ch s hu th ch tng c 1.14%. Vng quay tng ti sn: Nm 2011 l 0.062 gim 18.47% so vi nm 2010 l 0.076. Nguyn nhn l do tng ti sn nm 2011 tng rt nhanh trong khi doanh thu thun th tng chm hn. C th l tng ti sn tng 100.32% trong nm 2011 cn doanh thu thun th ch tng 63%. Vng quay vn ch s hu: Nm 2011 l 0.601 tng 61.47% so vi nm 2010. Nguyn nhn l do doanh thu thun c tc tng nhanh hn vn ch s hu. Li nhun trc thu/ tng thu nhp thun: T l ny nm 2011 l 0.2922 trong khi nm 2010l 0.3083 gim 5.21%. Li nhun sau thu/ tng thu nhp thun: t l ny nm 2011 l 0.2229 trong khi nm 2010 l 0.2278 gim 2.14%.2.3. Tnh hnh qun tr VCSH. qun tr TS N v TS c ca Sacombank

2.3.1. Tnh hnh qun tr VCSHSacombank c bit n nh mt trong nhng ngn hng giu kinh nghim nht ti Vit Nam. Trong nhng nm gn y. Sacombank t tc tng trng n tng v ti sn. vn ch s hu v li nhun. C th. tng ti sn v li nhun tng trung bnh 40% v 37% trong ba nm qua. Ngoi ra Sacombank cng nhanh chng m rng mng li hot ng trong nm 2010 v 2011 h tr tn dng v tng trng huy ng.Theo d bo ca Cng ty C phn Chng khon Bn Vit. Sacombank s t mc tng trng cao hn trong tng lai nh thng hiu mnh. vn ch s hu ln. mng li hot ng pht trin rng khp t nc v s h tr t t chc ti chnh dy kinh nghim nh SMBC.Mng li ngn hng c m rng nhanh chng trong nm 2010. c th l ti ngy 31/12/2010 Sacombank c 1 hi s chnh. 1 s giao dch. 39 chi nhnh ti cc tnh v thnh ph trn c nc cng vi 4,463 nhn vin. Vi nhng quy nh cht ch v vic thnh lp chi nhnh v phng giao dch mi. cc ngn hng ln s c nhiu th mnh hn t mng li hot ng rng khp cc tnh thnh so vi cc ngn hng nh. Hin nay. Sacombank ang chim 3.5% th phn tin gi v c th nhanh chng m rng th phn tin gi khch hng nh vo mng li hot ng rng khp ca Ngn hng.

Kh nng sinh li ca Sacombank c ci thin ng k vi ROE tng t 8.5% trong nm 2010 ln 13.4% trong nm 2011. Hn na, h s ton vn (CAR) ca Sacombank t 21.1%%. cao nht so vi cc ngn hng trong nc. 2.3.2. Tnh hnh qun tr ti sn N2.3.2.1. Thc trng cc ngun vn huy ng ca Ngn hng qua cc nm.Nhn chung vic huy ng vn ca Sacombank tng ln qua cc nm. c bit trong nm 2011 NH c tc tng vt bc so vi nm 2010 v s lng vn huy ng trong tt c cc loi tin huy ng cng nh theo i tng khch hng. iu ny c th hin c th trong bng v biu di y:

Bng: Vn huy ng ca Sacombank theo tng loi tin gi ca khch hngn v tnh: Triu ng

Khon mcNm 2010Nm 2011Tuyt i Tng i

Tin, vng gi khng k hn6,411,5186,731,968320,4505.00%

Tin gi khng k hn bng VND5,006,9494,675,426(331,523)-6.62%

Tin gi khng k hn bng vng, ngoi t1,231,1951,925,966694,77156.43%

Tin gi tit kim khng k hn bng VND91,85471,369(20,485)-22.30%

Tin gi tit kim khng k hn bng vng, ngoi t81,52059,207(22,313)-27.37%

Tin, vng gi c k hn30,807,76850,610,41419,802,64664.28%

Tin gi c k hn bng VND6,473,44319,285,35012,811,907197.91%

Tin gi c k hn bng vng, ngoi t3,015,1661,419,249(1,595,917)-52.93%

Tin gi tit kim c k hn bng VND12,725,51319,082,7106,357,19749.96%

Tin gi tit kim c k hn bng vng, ngoi t8,593,64610,823,1052,229,45925.94%

Tin k qu1,516,025787,208(728,817)-48.07%

Tin k qu bng VND1,133,745430,128(703,617)-62.06%

Tin k qu bng ngoi t382,280357,080(25,200)-6.59%

Tin gi vn chuyn dng31,15421,108(10,046)-32.25%

Tin gi vn chuyn dng bng VND20,92015,874(5,046)-24.12%

Tin gi vn chuyn dng bng ngoi t10,2345,234(5,000)-48.86%

Tin gi ca cc TCTD khc1,956,48731,380,59329,424,1061503.93%

Tin gi khng k hn54,907161,795106,888194.67%

Tin gi c k hn1,901,58031,218,79829,317,2181541.73%

Vay cc TCTD khc571,1671,989,0001,417,833248.23%

Pht hnh giy t c gi8,223,02820,854,78412,631,756153.61%

Chng ch tin gi8,217,04912,552,9984,335,94952.77%

K phiu5,9798,301,7868,295,807138749.07%

TNG CNG49,517,147112,375,07562,857,928126.94%

Qua bng v biu ta nhn thy ngun vn huy ng ca NH tng qua cc nm tuy nhin vn y l tc tng ca vn ch s hu rt hn ch (Vn ch s hu qua cc nm 2009, 2010, 2011 ln lt l: 12,844,077 (tr,), 13,353,319(tr,), 13,505,922(tr,)), iu ny cho thy NH ang tn dng n by ti chnh cao qu mc, C th nm 2010 t l n phi tr ch chim hn 70% trn tng ti sn, nhng qua n nm 2011 t l ny ln n trn 85%, lm cho ri ro trong hot ng kinh doanh ca NH tng, NH cn ch n iu ny c bin php tng trng vn iu l thch hp kt hp vi vic s dng ti sn N mt cch hiu qu,Tuy t c s tng trng trong nghip v huy ng vn nm 2011 nhng so vi mt bng chung ca ngnh ngn hng th con s vn huy ng t tin gi khch hng l 58,150 (t ng) kh thp so vi 204,726 (t ng ) ca VCB, 106,937 (t ng) ca ACB, 77,734(t ng) ca STB, Chnh v vy, Sacombank cn ch trng hn na trong vic nng cao uy tn, trnh chuyn mn nghip v ca mnh trong cng tc huy ng vn bn cnh cng nng cao tnh an ton trong hot ng kinh doanh ca mnh thng qua vic tng trng vn ch s hu mt cch hp l,2.3.2.2. Chi ph v ri ro tc ng n ngun vn huy ng,i. Chi ph cho ngun tin gi v phi tin gi,Trong phn ny nhm s s dng phng php chi ph qu kh bnh qun tnh chi ph vn cho vay thc t ca NH qua cc nm, Cng thc nhm s dng:

Chi ph vn cho vay = Chi ph li + Chi ph phi li + Chi ph vn ch s hu

Bng: Tnh chi ph huy ng vn thc t ti Ngn hngn v tnh: Triu ng

Khon mcNm 2010Nm 2011

Chi ph li2,368,8694,661,833

Ngun vn huy ng49,517,147112,375,075

Chi ph cho nhn vin458,506542,811

Chi ph hot ng252,272225,037

Chi ph bo him tin gi21,84326,489

Chi ph d phng RRTD136,888265,142

Tin gi ti NHNN 2,115,2651,540,756

Li nhun sau thu1,132,4631,809,821

Vn ch s hu13,353,319 13,505,922

Ti sn sinh li ca NH47,273,89183,769,907

Li sut huy ng bnh qun4.78%4.15%

T sut sinh li ti thiu b p chi ph huy ng vn11.32%8.67%

T sut li nhun bnh qun ti thiu duy tr vn ch s hu3.19%2.88%

T sut sinh li ti thiu cn thit trnvn vay v vn ch s hu14.52%11.55%

Qua bng tnh ton ta thy chi ph huy ng vn ca Sacombank tnh theo phng php chi ph qu kh bnh qun nm 2011 thp hn nm 2010l 4.32% nguyn nhn l do tng mc u t v cho vay vo ti sn sinh li nm 2010 thp hn 61,678,869 (tr.) so vi nm 2011 dn ti t sut sinh li ti thiu b p chi ph huy ng vn thp. Mt khc chi ph li nm 2010 chim 0.048% ngun vn huy ng th nm 2011 gim cn 0.041% ngun vn huy ng. Tuy nhin nm c th ni mt trong nhng nguyn nhn chnh lm cho chi ph vn nm 2011 thp hn 2010 l chi ph phi li. Tuy lng vn huy ng nm 2011 tng gn 2.3 ln so vi nm 2010 nhng chi ph phi li nm 2010 li cao hn 384,539 so vi nm 2011. iu ny chng t NH c chnh sch tit kim chi ph c bit l chi ph qun l gin tip hiu qu m bo ct gim chi ph nhng vn nng cao lng vn huy ng.ii. Qun l ri ro tc ng n ngun vn huy ng.Ri ro li sut: Sacombank thc hin qun l ri ro li sut thng qua h thng phn tch. o lng. nh gi v bo co nhm pht hin v x l kp thi nhm hn ch ri ro n mc thp nht m ngn hng c th chp nhn c. bao gm: Phn tch. theo di din bin li sut th trng hng ngy v thc hin so snh mc li sut ca Sacombank vi cc ngn hng khc. d bo xu hng bin ng. m phng cc kh nng tc ng n li nhun ca li sut. gim st. bo co chnh lch li sut bnh qun u vo u ra nhm m bo mc an ton li sut k vng.Ri ro thanh khon: Sacombank m bo thanh khon trong hot ng kinh doanh hng ngy. ng thi kim sot cht ch vic m bo tun th cc quy nh chung v thanh khon ca Ngn hng Nh nc theo Thng t 15/2009/TT-NHNN. Thng t 13/2010/TT-NHNN. Thng t 19/2010/TT-NHNN v Thng t 22/2010/TT-NHNN v t l m bo an ton trong hot ng ca cc t chc tn dng. Hot ng qun l ri ro thanh khon ca Sacombank c thc hin c th thng qua vic trin khai h thng phn tch v bo co ri ro thanh khon thng qua bng phn tch ti sn C v ti sn N theo thi gian o hn thc t. cc t l m bo an ton thanh khon. Bn cnh hon thin cc quy nh v qun l kh nng chi tr. thanh khon; thit lp h thng cnh bo sm v ri ro thiu ht tm thi kh nng chi tr v cc bin php x l. h thng bo co v ch bo co v kh nng chi tr. Kt hp vi vic qun l cht ch dng tin ra. vo ca c h thng trn c s hon thin vic qun l ngun vn tp trung nhm qun l tt thanh khon v tng hiu qu s dng vn. ti a ha li nhun NH.Ri ro vn ch s hu: nh phn tch trn Sacombank ang gp tnh trng vn huy ng nhiu so vi vn ch s hu. iu ny c th lm nh hng n kh nng hon tr ca NH. to tm l khng an tm cho nh u t. V vy NH cn tng cng hn na kh nng t bo v ca mnh bng cch tng vn ch s hu hoc tn dng hiu qu ngun vn huy ng u t vo cc ti sn C sinh li nhm em li li nhun tng xng vi ri ro m nh u t phi chu.2.3.2.3. Cc chnh sch v bin php nng cao kh nng huy ng vn ti Ngn hng Sacombank.Cng ging nh cc ngn hng khc Sacombank cng thc hin ng b cc bin php kinh t. k thut. tm l trong qu trnh qun l ti sn N ca Ngn hng. C th:

a. Bin php kinh t.So vi nm 2008 vic huy ng vn c nhiu thun li hn. nn kinh t c du hiu phc hi. GDP tng trng dng. ch s VN Index tng hn 50%...Tuy nhin. tnh hnh bin ng gi vng. t gi ngoi t v tm l lo ngi v ti lm pht. hin tng gm gi ngoi t to ra s khan vn gi to trn th trng lm cho tnh hnh huy ng ca cc ngn hng ni chung vo thi im cui nm gp nhiu kh khn. V vy trong nm 2009 Sacombank lun theo st din bin th trng xy dng chnh sch li sut huy ng cnh tranh v linh hot.

Bc sang nm 2010 thc trng din bin th trng trong nm t ra khng t th thch cho hot ng huy ng vn ca cc NHTM. lm pht tng ln mc 2 con s. s cnh tranh li sut huy ng gia cc ngn hng ht sc cng thng. gi vng. ngoi t bin ng mnhTrong bi cnh . Sacombank mt mt tun th cht ch ch o ca NHNN. mt khc theo st din bin th trng. kp thi a ra nhng chnh sch li sut huy ng cnh tranh. ph hp vi mt bng chung v m bo quyn li khch hng.Nhn chung bin php kinh t Sacombank s dng l chnh sch li sut linh hot. cnh tranh trn th trng. ng thi cho php chi nhnh iu chnh li sut cho vay ph hp theo tng i tng khch hng gi khch hng hin c v thu ht khch hng mi.b. Bin php k thut.Trong nm 2009 h thng cng ngh thng tin ca NH c nhng bc pht trin ng k. H thng ngn hng li p ng cc tiu chun ca mt ngn hng hin i. x l t ng v qun l tp trung gip cho Sacombank ngy mt nng cao cht lng hot ng nghip v. v to iu kin cho Sacombank pht trin thm nhiu sn phm dch v ca mt ngn hng hin i. Li th c c t h thng ny cn c pht huy hn na khi Sacombank trin khai m thm 4 chi nhnh v 25 phng giao dch trong nm. Mt khc Sacombank tranh th cc h tr k thut ca c ng chin lc nc ngoi SMBC c kt c nhiu kinh nghim trong qun l ri ro. pht trin ngn hng bn l v ang tng bc xy dng nhng quy ch. quy nh a nhng h tr k thut ng dng vo thc t. Bn cnh . trong nm 2009. NH ci tin nhiu sn phm mi p ng nhu cu ti u ca khch hng nh: Tit kim gi gp vi 6 dng sn phm a dng k hn t 1 nm n 10 nm. p ng nhu cu tch ly cho tng lai ca khch hng. Tit kim 50+ dnh nhiu u i cho i tng khch hng t 50 tui tr ln v Tit kim Lc trng an Sacombank kt hp cng ty bo him ACE tng bo him cho khch hng gi tin. ng thi a ra th trng nhiu sn phm dch v nhm p ng nhu cu ca cc doanh nghip nh: Tin gi nng ng. li sut linh hot. Tin gi thanh ton li sut hng ngy. Tin gi thanh ton li sut bc thang. Tin gi k hn t chn.Nm 2010 Sacombank tip tc hon thin h thng cng ngh thng tin vi 2 mc tiu chnh: gia tng cc dch v tin ch thanh ton trc tuyn cho khu vc bn l v m bo h thng thng tin vn hnh n nh. nng cao nng lc cung cp dch v ngn hng mt cch lin tc trong bi cnh quy m NH ang tng trng nhanh.Tnh n cui nm 2010 NH a vo thm 43 im giao dch mi nng tng s im giao dch trn ton h thng Sacombank n cui nm l 183 im giao dch. Mng li giao dch ca Sacombank hin din ti 19 tnh thnh trn ton quc. Bn cnh . Eximbank nghin cu a ra nhiu sn phm huy ng mi p ng nhu cu ngy cng a dng ca khch hng nh Tin gi bc thang khng k hn VN. Tit kin chn k lnh li. ci tin sn phm Tit kim gi gp v trin khai nhiu tin ch khc nh chuyn gc v li t ng t ti khon c k hng sang ti khon khng k hn

c. Bin php tm l. Sacombank trin khai nhiu chng trnh khuyn mi nh trong nm 2009 NH trin khai 12 chng trnh khuyn mi dnh cho khch hng c nhn. cng vi cc chng trnh khuyn mi nhm thu ht thm khch hng mi ng thi tri n cc khch hng doanh nghip c nhn dp Sacombank trn 20 tui nh: Chng trnh Sinh nht ln. Khuyn mi ln; Chng trnh Thay li cm n khch hngBn cnh . ch trng ci tin cht lng dch v. tc phong phc v khch hng. quy trnh phc v khch hng tin li v nhanh chng. ci tin trung tm chm soc khch hng Call center. hp th khch hng ti Website ca NH..Mt nhn t quan trng trong bin php tm l ca NH l hot ng o to v pht trin ngun nhn lc. Trong nn kinh t th trng vic cnh tranh bng sn phm. dch v ch l mt mt ca vn . Vn quan trng. ct li ca hot ng cnh tranh c ngha sng cn i vi hot ng ngn hng l cnh tranh con ngi. cnh tranh bng tr tu. Do . hot ng o to ngun nhn lc l vn ct li m Sacombank phi quan tm. Hot ng o to ca Sacombank nhm mc ch bi dng. nng cao trnh k nng - nghip v ca cn b nhn vin. cp nht nhng kin thc mi v ngn hng hin i. nhng kinh nghim v qun tr iu hnh ca quc t thng qua cc hot ng nh: khuyn khch v ng vin cn b nhn vin t o to. c cn b nhn vin tham gia cc lp o to ngn hn. di hn trong v ngoi nc; H tr hc ph v to iu kin v mt thi gian cho cn b nhn vin tham gia cc kha o to sau i hc. vn bng 2 lin quan n chuyn mnCh trng iu ny s lm cho hnh nh ca Ngn hng tr nn p hn trong lng khch hng gi tin c v cht lng dch v ln tnh chuyn nghip. uy tn ca Ngn hng.Tm li. c th ni vic qun l ti sn N c Sacombank c bit ch trng trong cng tc iu hnh ca mnh. Ngn hng ch trng xy dng k hoch ngun vn gm: S lng. c cu. tc tng trng ngun vn so vi nm trc. chnh sch li sut. cng c thch hp vi bin ng chung ca th trng. Bn cnh Ngn hng cng thc hin hiu qu cc chnh sch v bin php ng b nng cao kh nng huy ng vn. kt hp vi cng tc qun l ri ro thc hin trn nguyn tc cn trng. tun th cc quy nh lin quan ca php lut. Ngn hng Nh nc v ca Sacombank mang li tnh an ton v li nhun xng ng vi ngun tin huy ng t khch hng.2.3.3. Tnh hnh qun tr ti sn C2.3.3.1. Ngn qu

Khi lng ngn qu 31/12/2011 t 10,030,358 triu ng (chim 30.53% tng Ti sn C nm 2011) tng 151% so vi u nm (15,929,991 triu ng). Ngn hng d tr mt lng tin mt ln ti qu. chng t kh nng thanh khon ca ngn hng cao. Tuy nhin c phi l mc d tr va an ton va hiu qu khng ? Ta xt thm c cu thnh phn. Trong :

Tin mt ti qu ngy 31/12/2011 l 6,429,464 triu ng (chim 4.9% tng ti sn C). Theo nh quy nh ca NHNN th mc d tr tin mt ny l hp l: Ngn hng va m bo tt kh nng thanh khon vi khch hng. va trnh chi ph qun l tin mt cao. ng thi c c hi em tin i u t sinh li.i vi lng tin gi ti NHNN ngy 31/12/2011 t 1,540,756 triu ng. gim 27% so vi nm 2010 (2,115,265 triu ng).

Tin gi ti cc TCTD khc t 32,060,138 triu ng tng 359.57% so vi 2010 (6,976,109). Ti sao ngn hng li tng lng tin gi ti cc t chc tn dng cao nh vy?

Tin gi ti cc ngn hng khc l loi tin gi khng sinh li. ch dng cho nhng nhu cu thanh ton tc thi v ngn hn. chi tr cho cc khon dch v. li tn km v ph v ngn qu. mc gi thng thng ca loi tin ny nm khong 1% - 2% so vi Tng Ti sn C. Tuy nhin. trong nm 2011 s tin ny li vt qu (chim 24.45% tng ti sn C).

Tm li. ta thy ngn hng d tr lng tin mt nh vy l m bo kh nng thanh khon i vi khch hng. nhng lng d tr ny l qu nhiu (ngn qu chim 30% tng ti sn C) so vi mc bnh thng (ngn qu chim 10% tng ti sn C). Nh ni trn. tin mt ti qu l khon tin khng sinh li. mt khi ngn hng d tr tin mt nhiu qu. tc l hiu qu s dng tin mt ca ngn hng gim.

2.3.3.2. Chng khon kinh doanhCh tiu31/12/201031/12/2011

Chng khon kinh doanh98,824 -

Chng khon kinh doanh108,697 -

D phng gim gi chng khon kinh doanh(9,873)-

Cc cng c ti chnh phi sinh v cc ti sn ti chnh khc4,122 16,848

Chng khon kinh doanh l nhng chng khon n, chng khon vn, chng khon khc c ngn hng mua hn v d nh bn ra trong thi gian ngn nhm mc tiu thu li t vic hng chnh lch gi v ngn hng khng c mc ch kim sot n v c u t,

Da vo cc s liu trn cho thy, nm 2011 ngn hng gim v khng u t vo chng khon kinh doanh, L do c th a ra l do tnh hnh th trng chng khon m m, km hp dn, kh nng sinh li thp nn ngn hng khng u t vo, Trong khi , ngn hng tng cng u t vo cc cng c ti chnh phi sinh v cc ti sn ti chnh khc, Ri ro th trng, ri ro li sut, ri ro t gi l nhng nguyn nhn gii thch cho vic lm ny, Nh ci tn ca mnh, ngn hng xut nhp khu, hot ng kinh doanh t nhiu cng lin quan n ngoi t, Tnh hnh bin ng ca ngoi t (c bit l Dollar M) gy khng t ri ro cho cc ngn hng, V vic u t vo chng khon phi sinh phng nga ri ro l mt iu d hiu m bt c ngn hng no cng c th lm,Cng c ti chnh phi sinh 31/12/201031/12/2011

Giao dch k hn tin t788-

Giao dch hon i tin t3,33416,848

2,3,3,3, Hot ng tn dng

So vi nm 2010, th hot ng tn dng ca ngn hng nm 2011 c s gia tng c trong cht lng v s lng, Trong nm 2011, tng ngun vn m ngn hng huy ng c di cc hnh thc l 112,375,075 triu ng, tng mc tn dng m ngn hng cho vay l 61,717,617 triu ng (chim 55% tng s vn huy ng c) m bo mc qui nh v cho vay ca nh nc (Theo Thng t s 13/2010/TT-NHNN, th mc cp tn dng ca mt ngn hng ti a l 80% tng mc huy ng c),Phn theo i tng khch hng cho vay, tng d n cho vay khch hng nm 2011 t 61,717,617 triu ng, tng 62.4% so vi nm 2010, Trong th i tng khch hng l cc t chc kinh t chim t trng ln,

Nm 2010 c th xem l nm kh khn ca nn kinh t Vit Nam, do nhng hu qu ca nm 2009 chuyn sang cng thm vi nhng bin ng trn th trng tin t, NHNN lin tc a ra nhng thay i v chnh sch cho vay (v li sut, hn mc, i tng cho vay), Do , phn no nh hng n chnh sch huy ng vn cng nh chnh sch tn dng ca ngn hng, Tuy nhin, bng nhiu bin php thch hp ngn hng khng nhng vt qua giai on kh khn, m cn t c mc tiu ra,

Khng ch th, ngn hng cn ch trng vo cng tc pht trin dch v ngn qu v dch v chuyn tin, Vi cc sn phm ca ngn hng, khch hng c th thc hin cc giao dch chuyn tin thanh ton ha n tin in, nc, tin in thoi mi lc mi ni qua in thoi m khng cn phi n ngn hng, Mt iu c bit na Sacombank, trong giai on th trng ngoi hi din bin phc tp, Sacombank vn duy tr c ngun cung ngoi t cn thit cung cp cho khch hng phc v cc hot ng nh du hc, khm cha bnh nc ngoi, i cng tc nc ngoi,

Phn loi tn dng theo thi gian cho vay ban u, ta thy t trng cc khon cho vay nm 2011 u tng so vi nm 20010, Trong , tn dng ngn hn vn chim t trng ln (khong 66% tng tn dng nm 2011)

Trong c cu tn dng theo ngnh ngh kinh doanh, chim s ng vn l tn dng cho cc hot ng phc v c nhn v cng cng chim 35.30% tng mc tn dng, tip theo l khi ngnh thng mi chim (28.28% tng mc tn dng), khi ngnh cng nghip chim ( 12.77%), khi ngnh nng, lm nghip chim (2.79%), s cn li phn cho cc ngnh khc,2,3,3,4, D phng ri ro tn dng

Trong nm, ngn hng thc hin vic phn loi n theo Quyt nh 493/2005/ Q-NHNN, Quyt nh s 18/2007/Q-NHNN v theo Chnh sch phn loi n v trch lp d phng ri ro tn dng ca Ngn hng, Trn c s nh gi cc khon n, kh nng tr n ca khch hng, kh nng thu hi n ca ngn hng, ngn hng tin hnh trch lp d phng i vi tng khon n, v d phn chung i vi tt c cc khon n c nguy c kh i, C th:

2.3.3.5. Chng khon u t

Thay v u t vo Chng khon kinh doanh, th ngn hng ginh mt lng tin u t vo danh mc chng khon u t gm Chng khon u t gi n ngy o hn v Chng khon u t sn sng bn, C th mc u t cho danh mc chng khon nm 2011 l 20,694,745 triu ng tng 146% so vi nm 2010 (tng 12,293,354 triu ng),Ch tiu31/12/201031/12/2011

Chng khon u t8,401,39120,694,745

Chng khon u t sn sng bn332,51544,817

Chng khon u t gi n ngy o hn8,165,78320,662,148

D phng gim gi chng khon u t(96,907)(12,220)

Theo bng s liu trn th ta thy trong nm 2011, ngn hng tng u t vo khon mc chng khon u t gi n ngy o hn (tng 146 % so vi nm 2010) v gim u t vo cc chng khon u t sn sng bn (gim 86.5% so vi 2010), ng thi, ngn hng cng gim cc khon d phng gim gi chng khon u t xung cn 12,220 triu ng so vi mc 96,907 triu ng nm 2010 Ta xem xt bng sau:

Danh mc

Chng khon u t gi n ngy o hn31/12/1031/12/11Tng/ gim

Tri phiu Chnh Ph2,929,8232,277,461(22%)

Tri phiu TCTD4,568,2728,169,49679%

K phiu v chng ch tin gi TCTD-8,900,000-

Tri phiu cc t chc kinh t667,6881,315,19197%

TNG CNG8,165,78320,662,148153%

Ti sao ngn hng li u t vo cc khon chng khon gi n o hn? Da vo bng s liu trn, cc khon u t gi n hn bao gm tri phiu Chnh ph, tri phiu, k phiu ca cc TCTD, tri phiu ca cc t chc kinh t khc, Trong tnh hnh nm 2011, thi k m nn kinh t kh khn, do vic u t vo cc loi chng khon c mc ri ro thp nh Tri phiu chnh ph, tri phiu, k phiu ca cc TCTD khc l hp l, tuy mc li nhun thu c l khng cao so vi nhng khon u t khc nhng gip ngn hng bo ton vn

Theo s liu t bo co kt qu kinh doanh ngy 31/12/2011, li nhun thu c t hot ng u t gp vn di hn ny t 31,107 triu ng (gim 60% so vi 2010), Nguyn nhn c th hiu l do tc ng ca cuc khng hong kinh t cui nm 2010, lm nh hng n hot ng sn xut kinh doanh ca cc doanh nghip, do lm gim li nhun ca c ng2.3.3.6. Hot ng u t, gp vn di hn

Hot ng u t, gp vn di hn ca ngn hng trong nm 2011 cng c nhiu khi sc so vi nm 2010, ngn hng tng cng u t, gp vn vo cc cng ty con, cng ty lin kt

Ch tiu31/12/201031/12/2011Tng/ gim

Gp vn, u t di hn766,4681,340,69775%

u t vo cng ty con-50,000-

Vn gp lin doanh---

u t vo cng ty lin kt145,350155,6807%

u t di hn khc679,3351,188,86475%

C th, trong nm 2011, ngn hng u t vo cng ty con l Cng ty Qun l n v khai thc ti sn Ngn hng TMCP Si Gn Thng Mi vi tng tr gi 50,000 triu ng, v l ch s hu 100% ca Cng ty ny. Bn cnh , ngn hng cn u t lin kt vi cc cng ty khc nh Cng ty CP Chng khon Rng Vit, hay Cng ty CP dch v kinh doanh vng Xut Nhp khu Kim Vit Ngoi ra, cn u t gp vn di hn vo cc t chc tn dng, cc t chc kinh t khc vi mc ch l s hu doanh nghip v thu li t cc cng ty ny, Theo cc s liu thu thp c th cc n v m ngn hng u t vo l nhng t chc, doanh nghip c uy tn ln trn th trng nh NH TMCP Vit , hay CT CP u t v Pht trin Si Gn, Cng ty Bo him AAA, Do , c th xem cc khon u t ny c ri ro thp, an ton cao, C th:

Vn bit l u t vo khon mc ny li nhun kim c l khng nh, nhng khng c g l hon ho c v ri ro vn lun tn ti xung quanh chng ta, c bit, nm 2011 l mt nm y kh khn i vi Vit Nam (lm pht tng cao, cuc khng hong kinh t nh hng, th trng chng khon m m,), Do , ngn hng vn phi trch lp cc khon d phng i vi khon mc ny, nhm hn ch ti a cc ri ro c th pht sinh, C th nh sau:

31/12/1031/12/11

Gp vn, u t di hnS trch lpGi tr ghi sS trch lp

nim yt-174,1394,103

Cha nim yt58,2171,220,40549,744

TNG CNG58,2171,394,54453,847

2.3.3.7. Ti sn c nh

Nh bit, ngn hng l loi hnh doanh nghip c bit, kinh doanh tin t, Cng c ch yu thc hin vic kinh doanh ny l ti sn c nh ca ngn hng, Mt ngn hng d c tim lc ti chnh mnh n u, nhng nu khng ch trng vo cng tc u t ti sn c nh, u t c s vt cht k thut th kh m thu ht c khch hng, c bit, trong thi i cng ngh thng tin pht trin hin nay, m ngn hng thc hin cc giao dch vi khch hng mt cch th cng th e rng kh c th gi chn khch hng,

Do , u t vo ti sn c nh l mt nhu cu cp thit, quan trng i vi ngn hng, Tuy nhin u t nh th no li l chnh sch ring ca mi ngn hng, ty thuc vo ngun vn nm gi, vo tng thi im, hon cnh

Ch tiu31/12/1031/12/11Tng/ gim

Ti sn c nh937,5581,067,49314%

Ti sn c nh hu hnh430,282679,05658%

Ti sn c nh thu ti chnh---

Ti sn c nh v hnh507,276388,437-23%

Nhn chung, trong nm 2011 ngn hng tng u t ti sn c nh, c th l tng 14% so vi 2010, Tuy nhin, trong khi ngn hng tng u t cho ti sn c nh (tng 58% so vi 2010) th t trng u t vo ti sn c nh v hnh gim 23% so vi nm 2010, L do y c th hiu l ngn hng tng cng u t mua sm my mc, trang thit b, xy dng, sa sang li c s h tng nhm nng cao hn na uy tn, cht lng ca ngn hng,

Tm li

Kinh t Vit Nam khp li nm 2011 vi nhiu im sng, l tng trng kinh t kh quan, GDP nm 2011 t 6.78% - vt mc tiu 6.5% ca Chnh ph, Tuy nhin bn cnh cng tn ti khng t kh khn: lm pht cao mc 11.75% (mc cao nht k t nm 1992), VND lin tc mt gi (ch trong 10 thng k t 11/2009 n 08/2010, NHNN 3 ln iu chnh t gi USD/VND lin ngn hng, tng cng tng 11,17%), li sut tng mnh (li sut huy ng nhng thng cui nm ln n 14 -16%/nm, li sut cho vay 16-19%/nm ), th trng chng khon m mNhng iu ny tc ng khng nh n hot ng ca h thng cc ngn hng ni chung v ngn hng Sacombank ni ring, Hng lot cc cuc chy ua li sut huy ng din ra gia cc ngn hng nhm nu ko khch hng, khin cho mch mu ca nn kinh t vn cha nhiu bt n, nay cng thm ri ren,Nm 2010 cng l nm ra i ca nhiu tiu chun an ton cao hn trong h thng ngn hng gip cho hot ng qun tr ri ro tt hn, Trc tin, Thng t 13 (Thng t 19 sa i) ban hnh ngy 20/5/2010 v c hiu lc t ngy 1/10/2010 quy nh vic tng t l an ton vn ti thiu CAR t 8% ln 9% v tng s vn cho vay khng vt qu 80% tng s vn huy ng c, ng thi Thng t cng nng h s ri ro ca nhng khon cho vay u t kinh doanh chng khon v bt ng sn ln ti 250%, tuy nhin cc NHTM cng gp kh khn ngn hn trong vic thch nghi, Do vy, cc nh iu hnh chnh sch t ra thn trng hn khi p dng chnh sch tin t linh hot v tng bc nng cao tiu chun an ton ca h thng ngn hng, khng ngng nng cao uy tn ca ngn hng,Nhng thnh tu Sacombank t c trong nm 2010 l rt ng khen ngi, Tuy nhin, trong giai on mi, th trng cn tim n nhiu thch thc mi m ngn hng phi i mt, c bit s xm nhp vo th trng ca cc ngn hng nc ngoi vi tim lc ti chnh khng l, trnh vt bc, Do , cc nh iu hnh chnh sch cn sng sut, cn thn trong vic hoch nh cc chnh sch va khc phc c kh khn nhng cng ng thi mang li li nhun cho doanh nghip CHNG 3: QUN TR THU NHP, CHI PH, LI NHUN V QUN TR RI RO

3.1. Thu nhp, chi ph v li nhun ca ngn hng:Khon mc20102011Tuyt iTng i

Thu nhp li4,344,1777,543,1953,199,01873.64%

Thu nhp t hot ng dch v267,762560,005292,243109.14%

Thu nhp t HKD ngoi hi v vng11,772,7362,025,850(9,746,886)-82.79%

Thu nhp t mua bn CK kinh doanh20,9546,907(14,047)-67.04%

Thu nhp t mua bn CK u t177,9374,045(173,892)-97.73%

Thu nhp t hot ng khc30,810434,779403,9691311.16%

Thu nhp c tc t gp vn,mua c phn78,27731,107(47,170)-60.26%

Thu nhp ngoi li12,348,4763,062,693(9,285,783)-75.20%

Chi ph li(2,368,869)(4,661,833)(2,292,964)96.80%

Chi ph t hot ng dch v(56,581)(85,756)(29,175)51.56%

Chi ph t HKD ngoi hi v vng(11,637,327)(2,010,100)9,627,227-82.73%

Chi ph t mua bn CK kinh doanh(50,915)(18,781)32,134-63.11%

Chi ph t mua bn CK u t(21,996)(117,291)(95,295)433.24%

Chi ph t hot ng khc(335)(143,434)(143,099)42716.12%

Chi ph ngoi li(11,767,154)(2,375,362)9,391,792-79.81%

Tin mt, vng bc v qu6,838,6176,429,464(409,153)-5.98%

Tin gi ti Ngn hng Nh nc Vit Nam2,115,2651,540,756(574,509)-27.16%

Ti sn c nh937,5581,067,493129,93513.86%

Ti sn c65,448,356131,105,06065,656,704100.32%

Ti sn C sinh li55,556,916122,067,34766,510,431119.72%

Tng thu nhp t hot ng2,576,7353,663,2531,086,51842.17%

EAT1,132,4631,809,821677,35859.81%

VCSH13,353,31913,505,922152,6031.14%

Nhn vo bng ta thy thu nhp li tng t 4,344,177 triu t nm 2010 ln 7,543,195 triu trong nm 2011 tng ng vi t l tng l 73.64%. Thu nhp ngoi li gim t 12,348,476 triu trong nm 2010 xung cn 3,062,693 triu trong nm 2011 tng ng gim vi s tng i l 75.20%. Chi ph li tng t 2,368,869 triu trong nm 2010 ln 4,661,833 triu trong nm 2011 tng ng vi t l tng l 96.80%. Chi ph ngoi li gim t 11,767,154 triu xung cn 2,375,362 triu tng ng gim vi s tuyt i l 9,391,792 triu ( gim vi s tng i l 79.81%). Sacombank tng ln t 1,132,463 triu trong nm 2010 ln 1,809,821 triu trong nm 2011 tng ng vi tc tng l 59.81%.3.2. nh gi kt qu hot ngCh sCng thc20102011

Li bin t (NIM)Thu nhp li - chi ph li3.56%2.36%

Ti sn C sinh li

Thu nhp ngoi li cn bin (NM)Thu nhp ngoi li - chi ph ngoi li1.05%0.56%

Ti sn C sinh li

T l sinh li hot ng (NPM)EAT43.95%49.40%

Tng thu nhp t hot ng

ROAEAT1.73%1.38%

Tng ti sn

ROEEAT8.48%13.40%

VCSH

H s s dng ti snTng thu nhp3.94%2.79%

Tng TS

H s s dng VCSHTng TS490.13%970.72%

VCSH

EPSEAT1,072 1,714

Tng s CP thng pht hnh

Li bin t (NIM): nm 2011 gim 1.19% t 3.56% nm 2010 xung 2.36% tng ng vi t l gim l 33.61%. Nguyn nhn chnh l do tc tng thu nhp li thp hn tc tng chi ph li. C th l ngn hng tng thu nhp li ln t 4,334,177 triu ng ln 7,543,195 triu ng tng ng 73.64% trong khi chi ph li tng t 2,368,869 triu ln 4,661,883 triu tng ng vi tc 96.8%. Ti sn C sinh li nm 2011 thm 66,510,431 triu tng ng vi tc tng 119.72%. Qua ta thy chin lc tng ti sn sinh li c thc hin rt tt nhng thu nhp li th li tng vi tc thp hn so vi tc tng ca chi ph li. Thu nhp ngoi li bin t (NM): Gim t 1.05% nm 2010 xung 0.56% nm 2011 tng ng vi t l gim l 46.19%. a s cc ngn hng thn b m thi tnh ch s ny nhng i vi Sacombank th ch s ny li dng. iu ny cho thy vic qun tr thi nhp ngoi li v chi ph ngoi li ca ngn hng c thc hin rt tt. Nguyn nhn l do thu nhp ngoi li gim 9,285,783 triu tng ng vi t l gim 75.2%, chi ph ngoi li cng gim 9,391,792 triu tng ng vi t l gim l 79,81% trong khi ti sn C sinh li nm 2011 thm 66,510,431 triu tng ng vi tc tng 119.72%. T l sinh li hot ng (NPM): tng t 43.95% nm 2010 ln 49.4% nm 2011tng ng vi t l 12.41%%. iu ny cho thy hiu qu ca vic qun l chi ph v cc chnh sch nh gi dch v ca ngn hng l kh tt. Nguyn nhn l do thu nhp sau thu nm 2011 tng 59.81% so vi 2010 v tng thu nhp t hot ng nm 2011 tng 42.17%. H s s dng ti sn: Gim t 3.94% Nm 2010 xung 2.79% trong nm 2011 tng ng gim vi t l 29.03%. Nguyn nhn l do tng thu nhp t hot ng tng ln 42.17% trong khi tng ti sn tng 100.32%. Ti sn th tng rt nhanh trong khi thu nhp t hot ng li tng chm. iu ny chng t ngn hng s dng ti sn km hiu qu. H s s dng VCSH: Tng t 490.13% trong nm 2010 ln 970.72% trong nm 2011 tng ng vi t l 98.05%. Nguyn nhn l do tng ti sn tng 100.32% cn VCSH ch tng 1.14%. iu ny cho thy nng lc s dng VCSH to ra ti sn ca ngn hng l rt cao. Thu nhp trn c phn (EPS): Tng t 1,072/ cp trong nm 2010 ln 1,714/cp trong nm 2011 tng ng vi t l tng l 59.81%.

PHN TCH DUPONT

Theo s trn, ta thy doanh thu nm 2011 tng ng k so vi nm 2010, theo li nhun rng cng tng vt bc t 1.132.463 ln 1.809.821. Nhng mc tng ca li nhun rng vn cha bng nc tng ca doanh thu nn dn n t sut li nhun gim 0.0049 so vi nm 2010.

H s s dng ti sn gim so vi nm 2010, nguyn nhn do tng ti sn ca ngn hng tng 100.32% nhng li nhun rng ch tng 63.31%. Cho thy ngn hng cha s dng ti sn hiu qu. C th, nhn vo bng bin ng ti sn c, nm 2011 ngn hng thay i hn c cu cc khon mc. Gim ng k nhng khon mc u t c ri ro nh u t chng khon m gia tng cc khon mc thuc knh u t an ton nh gi tin vng ti cc t chc tn dng khc. V y cng l xu hng chung ca cc ngn hng trong giai on ny.

T sut sinh li gim v h s s dng ti sn gim dn n ROA nm 2011 (1.43%) gim so vi nm 2010 (1.73%).

Nm 2011, ngn hng Sacombank c tng vn ch s hu nhng khng nhiu. Nhng bn cnh ngun vn huy ng c tng ng k 125% nn h s vn ch s hu tng t 4.9013 n 9.7072, tng ng 98.05%

ROA gim nhng h s vn ch s hu tng dn n ROE tng t 8.48% ln 13.4%

3.3. Qun tr ri ro:Mc tiu ca ngn hng l qun l ri ro mt cch thch ng trong gii hn cho php. Do vy, vic s dng cc cng c ti chnh bao gm nhn tin gi ca khch hng v u t vo cc ti sn ti chnh c cht lng cao t c mc chnh lch li sut cn thit tr thnh hot ng mang tnh then cht ca NH. Xt t kha cnh qun l ri ro, iu ny i hi NH kt hp mt cch cn i gia cc khon cho vay cc c nhn v t chc thuc cc mc tin cy khc nhau, bng ng ni t cng nh ngoi t, cng nh cc cam kt ngoi bng nh o lnh v th tn dng. Bn cnh , NH cng u t mt phn vn lu ng cho cc ngn hng khc vay. Nhng ri ro lin quan n trao i ngoi t v thay i li sut c qun l thng qua p dng hn mc trng thi nhm hn ch s tp trung qu mc ng thi tham gia vo cc hot ng c tc dng cn bng ln nhau gim thiu ri ro. Thng qua vic nm gi nhiu ti sn l cc cng c ti chnh c cht lng cao, c cu bng cn i k ton ring ca ngn hng c kh nng phng nga ri ro trng yu trong qu trnh hot ng kinh doanh v m bo thanh khon.

Trong qu trnh qun tr ri ro tn dng, NH s dng c hiu qu quy trnh tn dng trong ghi chi tit cc chnh sch v th tc cho vay cng nh cc hng dn thc hin chun ha cc hot ng tn dng ca NH.Ri ro thanh khon c hn ch ch yu thng qua vic nm gi mt s lng ln ti sn di dng cc cng c ti chnh cht lng cao, cc ti sn tin v tng ng tin, cc khon tin gi NHNN v cc TCTD khc.

Cc t l an ton c tnh n yu t ri ro cng c s dng qun l ri ro thanh khon. Ngn hng thng nh gi chnh lch li sut, so snh vi cc th trng trong nc v quc t c nhng iu chnh kp thi. Thm vo , vic p dng cc quy trnh qun l ri ro ni b cng tr nn hiu qu hn. Vic cho php NH gim st hiu qu hn cc bin i v vn v gim cc sai st c th xy ra cng nh nhng th tc phc tp khng cn thit.3.3.1. Qun tr ri ro thanh khon:Bng tng hp cc ti sn v n phi tr chu ri ro thanh khon ti Sacombank.

Nhm s dng phng php phn tch t s ti chnh v so snh gia cc ngn hng vi nhau c ci nhn tng qut v tnh hnh qun tr ri ro thanh khon ti Ngn hng Sacombank.

Cc ch s phn tch t s ti chnh c s dng:Ch s trng thi tin mt = Ch s chng khon kinh doanh = Ch s nng lc cho vay = Ch s tin nng = Ch s tin gi thng xuyn = Ch s cu trc tin gi = Ch s tn dng so vi tin gi = Ch s tin vay trn tng ti sn = Ch s cam kt tn dng trn tng ti sn = Bng tng hp tnh hnh qun tr ri ro thanh khon ti Sacombank, Vietcombank v ACB trong 2 nm 2010 v 2011Khon mcSacombankVietcombankACB

201020112010201120102011

Tin mt6.838.617 6.429.464 4.478.7185.232.4206.757.52810.884.748

Tin gi ti cc t chc tn dng khc6.777.637 32.060.121 46.296.99877.412.49636.555.28834.083.784

Chng khon chnh ph2.929.8232.277.46113.420.65210.567.37513.653.3219.650.085

D n tn dng38.003.086 61.717.617 136.002.570170.004.33661.520.23185.933.860

D n cho thu ti chnh------

Tin gi khng k hn6.411.5186.731.96847.834.00748.996.80810.468.85910.518.884

Tin gi c k hn30.807.76850.610.414117.620.048151.590.1078.666.9698.684.756

Tin vay8.794.19522.843.7847.203.6388.296.98526.082.58836.034.151

Cam kt tn dng4.118.4485.161.83245.359.07551.271.7983.010.5314.062.887

Tng ti sn65.448.356131.105.060255.067.701307.068.831167.724.211202453569

Ch s trng thi tin mt0,2080,2940,1990,2690,2580,222

Ch s chng khon kinh doanh0,0450,0170,0530,0340,0810,048

Ch s nng lc cho vay0,5810,4710,5330,5540,3670,424

Ch s tin nng1,5241,2930,3740,3221,9501,952

Ch s tin gi thng xuyn0,0980,0510,1880,1600,0620,052

Ch s cu trc tin gi0,2080,1330,4070,3231,2081,211

Ch s tn dng so vi tin gi1,0211,0760,8220,8483,2154,475

Ch s tin vay trn tng ti sn0,1340,1740,0280,0270,1560,178

Ch s cam kt tn dng/ tng ti sn0,0630,0390,1780,1670,0180,020

Nhn vo bng trn ta thy Sacombank xy dng mt chin lc qun tr ri ro thanh khon mt cch hp l. Mt d ch s chng khon thanh khon nm 2011 c s gim st ng k so vi nm 2010 do nm 2011 Sacombank khng u t vo tri phiu chnh ph sn sng bn m u t hon ton vo tri phiu chnh ph gi n ngy o hn, iu ny khng nh hng ln n kh nng thanh ton ca Ngn hng m n c ci thin thng qua ch s trng thi tin mt nm 2011 tng 8.6% so vi nm 2010. Tuy nhin vn ca Sacombank trong qun tr ri ro thanh khon l ch s nng lc cho vay nm 2011 gim 11% so vi nm 2010, iu ny cho thy ngun vn ca Ngn hng cha c khai thc ti a, trong khi lng vn huy ng ca ngn hng nm 2011 tng trn 50% so vi nm 2010. Ngn hng cn ch n iu ny c chnh sch qun tr ti sn c hiu qu, lm tng nng lc cho vay ca Ngn hng cng nh nng lc qun tr vn ca nh qun tr Ngn hng. Cc ch s cn li nhn chung u c gi mc hp l c bit l ch s cu trc tin gi ca Sacombank thp hn ng k so vi Vietcombank v ACB, chng t ngun tin huy ng ca Sacombank ch yu l tin gi c k hn, iu ny to thun li cho Ngn hng trong vic cp tn dng cng nh u t vo cc ti sn trung v di hn, c tnh sinh li cao. Ngoi ra ch s tin nng v ch s tn dng trn tin gi cng c NH gi t l kh tt. iu ny gip cho Ngn hng c th thc hin nhng ngha v tr n cho nhng khon cng n ti chnh khi cc khon cng n ny pht sinh hoc n hn trong nhng iu kin bnh thng cng nh kh khn ca nn kinh t.3.3.2. Qun tr ri ro tn dng:n v: Triu ng

Cc khon cho vay khch hng20102011Tng/ gim

N tiu chun (Nhm 1)37,446,77661,219,36863.48%

N cn ch (Nhm 2)231,083240,8124.21%

N di tiu chun (Nhm 3)54,808295,304438.80%

N nghi ng (Nhm 4)174,463162,805-6.68%

N c kh nng mt vn (Nhm 5)474,725427,425-9.96%

TNG CNG38,381,85562,345,714

Cc ch s nh gi ri ro tn dng20102011Tng/ Gim

D n qu hn 935,0791,126,34620.45%

Tng d n cho vay38,381,85562,345,71462.44%

T l n qu hn = d n qu hn / Tng d n cho vay2.44%1.807%-25.84%

Tng n xu703,996885,53425.79%

T trng n xu/ Tng d n cho vay1.83%1.420%-22.56%

H s ri ro tn dng = Tng d n cho vay/ tng ti sn c *10058.64%47.55%-18.91%

T l d phng ri ro tn dng/ Tng d n cho vay0.99%1.01%2.09%

N c kh nng mt vn / tng n xu0.5076843770.379479307-25.25%

Nh bit, ri ro tn dng trong hot ng ca t chc tn dng l kh nng xy ra tn tht trong hot ng ngn hng ca t chc tn dng do khch hng khng thc hin hoc khng c kh nng thc hin ngha v ca mnh theo cam kt.

Ri ro tn dng lin quan n cht lng hot ng tn dng ni ring v nh hng n uy tn v cht lng hot ng kinh doanh ca ngn hng ni chung. Do , cng tc qun l ri ro tn dng chim v tr quan trng v l nhim v hng u ca cc cp qun tr trnh kh nng mt vn (m vn ny phn ln l vn huy ng t cc t chc, c nhn trong v ngoi nc).

Giai on 2010 2011, ngnh ngn hng lin tc c nhiu bin ng, c bit l chnh sch v li sut v tn dng theo hng khng c li cho hot ng ca cc ngn hng. Ngn hng nh nc lin tc iu chnh li sut theo hng tht cht nhm mc tiu kim sot lm pht, lm cho mc hp dn ca knh u t vo ngnh ngn hng gim. Li sut gim, khch hng c xu hng rt tin t ngn hng u t vo nhng knh u t vi li sut k vng cao hn, do phn no nh hng n hot ng huy ng vn v cp tn dng ca ngn hng. Ngoi ra, di tc ng mnh m ca cuc khng hong kinh t th gii t nm 2009, lm pht trong nc tng cao, sn xut kinh doanh tr tr, i sng nhn dn kh khn nh hng mnh m n kh nng tr n, cng nh kh nng thanh ton n ng hn ca khch hng, do lm tng ri ro tn dng i vi cc ngn hng.

Tuy nhin, da vo bng phn loi cc khon n v cc ch s nh gi ri ro tn dng, ta thy so vi nm 2010, nm 2011 nhn chung hu ht cc loi n c kh nng tn tht (loi 4 v loi 5) u gim. T l n qu hn nm 2011 t 1.807% gim so vi nm 2010 (2.44%). H s ri ro tn dng ca ngn hng l 47.55%, h s ny mc va phi, va an ton v cng va to kh nng sinh li cho ngn hng. T l n xu chim 1.42% d n cho vay (thp hn nhiu so vi mc cho php 5%). T l n c kh nng mt vn tuy c gim so vi nm 2010 (gim 25.5%) nhng vn chim kh cao trong tng n xu. Nm 2011, ngn hng cng tng t l d phng tn dng ln 1.01% tng 2.09% so vi nm 2010. Trong tnh hnh kinh t kh khn v y bin ng nh nm 2010, 2011 vic tng cc khon d phng b p tn tht c th xy ra l iu hp l i vi bt c mt ngn hng no.

Vi nhng s liu trn cho thy quyt tm ca ngn hng trong kim sot ri ro tn dng nhm gim thiu ti a mc tn tht c th xy ra. Cng tc qun l cht lng tn dng c ngn hng ch trng quan tm. Tuy nhin, bn cnh ngn hng cng cn ch trng n cng tc kim sot khng pht sinh thm n xu, nu c th th ngn hng nn ti c cu, ti cu trc n chng hn nh ct gim hn mc tn dng tn chp, gim d n cho vay i vi lnh vc u t kinh doanh bt ng sn,Nng cao trnh , tay ngh ca cn b nhn vin v cht lng cng tc thm nh cht lng trc khi cho vay cng l mt yu cu cp bch.Ngn hng kim sot v qun l ri ro tn dng bng cch thit lp hn mc tn dng tng ng vi mc ri ro m ngn hng c th chp nhn c i vi mi khch hng v i vi mi lnh vc a l, ngnh ngh v bng cch gim st cc ri ro theo nhng hn mc .

Ngn hng thit lp quy trnh sot xt cht lng tn dng cho php d bo sm nhng thay i v mc tin cy ca khch hng, bao gm c vic r sot ti sn m bo thng xuyn. Hn mc tn dng i vi mi khch hng c thit lp thng qua vic s dng h thng xp hn tn dng, trong mi khch hng c xp loi mt mc ri ro. Mc ri ro ny c th c sa i, cp nht thng xuyn.3.3.3. Qun tr ri ro li sut:Khon mcNm

20102011

Thu nhp li4,344,177 7,543,195

Chi ph li2,368,869 4,661,833

Ti sn c65,448,356 131,105,060

Tin mt, vng bc v qu6,838,617 6,429,464

Tin gi ti Ngn hng Nh nc Vit Nam2,115,265 1,540,756

Ti sn c nh937,558 1,067,493

NIM3.56%2.36%

H s chnh lch li thun Nim cho bit 100 Ti sn C sinh li ca Ngn hng s to ra bao nhiu ng thu nhp li thun. Da vo h s ny Ngn hng c th d bo c kh nng sinh li ca ngn hng. Qua kt qu trn cho thy kh nng sinh li ca Sacombank tng hn 50% trong nm 2011 so vi 2010, gip Ngn hng c th k vng vo kt qu hot ng tt hn na trong nm ti.NIM ca Ngn hng chu tc ng ca cc yu t nh sau: Nhng thay i trong li sut; Nhng thay i trong mc chnh lch gia li thu t Ti sn C v chi ph phi tr cho Ti sn N; Nhng thay i cu trc ca Ti sn C v Ti sn N m ngn hng thc hin khi tin hnh chuyn i TSC v TSN gia li sut c nh v li sut thay i, gia k hn ngn v k hn di, gia ti sn mang li thu nhp cao vi ti sn mang li thu nhp thp;...Ch tiuQu hnKhng chu li sutChu nh hng do nh li li sut trong khong thi gian

n 1 thngT 1 n 3 thngT 3 n 6 thngT 6 n 12 thngT 1 n 5 nmTrn 5 nm

TI SN C

Tin mt, vng bc v qu6,429,464

Tin gi ti Ngn hng Nh nc Vit Nam1,540,756

Tin, vng gi ti cc TCTD v cho vay cc t chc tn dng ("TCTD") khc17,006,84410,392,9943,660,3001,000,000

Cc cng c ti chnh phi sinh v cc ti sn ti chnh khc16,848

Cho vay khch hng1,126,34617,847,80932,148,8178,756,1311,849,533227,615389,463

Chng khon u t44,817100,0008,017,339817,8422,468,3205,793,4493,465,198

Gp vn, u t di hn1,394,5444,000,000

Ti sn c nh & BS u t1,067,493

Ti sn c khc2,237,302

TNG TI SN C1,126,34611,190,46836,495,40950,559,15013,234,2739,317,8536,021,0643,854,661

N PHI TR

Cc khon n Chnh ph v Ngn hng nh nc Vit Nam2,083,73422,114

Tin gi v vay cc TCTD khc10,918,89716,849,1965,599,0002,500

Tin gi ca khch hng23,629,9294,492,2261,277,5982,930,23925,820,096610

Vn ti tr, y thc u t, cho vay m Ngn hng chu ri ro2421,175

Pht hnh giy t c gi5,345,52510,317,8093,643,0301,544,1174,303

Cc khon n khc3,078,099

TNG N PHI TR-3,078,09941,978,08531,659,23110,541,7424,474,59825,828,074610

MC CHNH LCH NHY CM LI SUT1,126,3468,112,369(5,482,676)18,899,9192,692,5314,843,255(19,807,010)3,854,051

3.3.4 Qun tr ri ro t gi:Ri ro t gi l ri ro m gi tr ca cc cng c ti chnh b thay i xut pht t nhng thay i v t gi.

Sacombank c thnh lp v hot ng ti Vit Nam vi ng tin bo co l VN, ng tin giao dch chnh ca NH cng l VN, mt phn l vng, la M, ng Euro v cc ngoi t khc. Ngn hng a ra mt h thng hn mc qun l trng thi ca cc ng tin. Trng thi ng tin c qun l trn c s hng ngy v chin lc phng nga ri ro c NH s dng m bo rng trng thi ca cc ng tin c duy tr trong hn mc thit lp. Bng: Phn loi ti sn v cng n theo loi tin c quy i sang VN ti ngy 31/12/2011.

Vng c quy iEUR c quy iUSD c quy iNgoi t khc c quy iTng cng

TI SN14,313,514583,51914,434,410914,93430,246,377

Tin mt, vng bc v qu5,102,534145,829449,289175,3495,873,001

Tin gi ti Ngn hng Nh nc Vit Nam--358,478-358,478

Tin, vng gi ti cc TCTD v cho vay cc t chc tn dng ("TCTD") khc4,229,92264,5113,054,257154,2967,502,986

Cc cng c ti chnh phi sinh v cc ti sn ti chnh khc--225,330368,076593,406

Cho vay khch hng4,979,912373,17910,345,043217,21315,915,347

Ti sn C khc1,146-2,013-3,159

N PHI TR V VCSH14,287,196582,06215,134,505914,30630,918,069

Cc khon n Chnh ph v Ngn hng nh nc Vit Nam--22,114-22,114

Tin gi v vay cc TCTD khc900,7503352,195,067117,0103,213,162

Tin gi ca khch hng524,450494,05412,798,392772,94514,589,841

Cc cng c ti chnh phi sinh v cc cng c n ti chnh khc20,73262,268--83,000

Vn ti tr, y thc u t, cho vay m Ngn hng chu ri ro--1,417-1,417

Pht hnh giy t c gi12,552,997-1,548-12,554,545

Cc khon n khc288,26725,405115,96724,351453,990

Trng thi tin t ni bng26,3181,457(700,095)628(671,692)

Trng thi tin t ngoi bng-1,931(25,603)2,818(20,854)

Trng thi tin t ni bng, ngoi bng26,3183,388(725,698)3,446(692,546)

Da vo bng trn ta thy trng thi lung tin ca EUR c quy i v ngoi t khc quy i u l trng thi lung tin rng dng vi gi tr ln lt l 3,388 triu ng v 3,446 triu ng. y l lng tin d ra c th s dng u t. Nu li sut th trng tng th li nhun tim nng s tng v ngc li nu li sut gim th li nhun s gim. Vn ri ro cn phi qun tr y l lm th no hn ch thp nht vic gim li nhun khi li sut th trng gim?Trng thi lung tin la quy i l trng thi lung tin rng m vi gi tr c quy i l 725,698 triu ng. y l lng tin thiu ht cn phi b p bng cch huy ng vn b sung. Vn t ra y l nu li sut th trng tng, chi ph huy ng vn s tng lm cho ngn hng c th b l. V th vn cn phi qun tr ri ro y l lm sao khi li sut tng m chi ph huy ng l thp nht v hn ch thp nht cc khon l pht sinh?Cc phng php hn ch ri ro c th p dng phng nga ri ro t gi:

p dng gii php cho vay bng ngoi t ny nhng thu n bng ngoi t khc n nh hn so vi t gi k hn c n nh trc trong hp ng tn dng. a dng ha cc loi ngoi t trong d tr v thanh ton, hn ch tp trung vo mt loi ngoi t.

p dng cc k thut bo him ri ro t gi nh hp ng k hn (Forward), quyn chon (Option), Swap ngoi t, hp ng tng lai (Future)

Chuyn giao ri ro t gi cho c quan bo him chuyn nghip.

Duy tr trng thi ngoi hi hp l.

CHNG 4: XUT HON THIN HOT NG QUN TR TI SACOMBANK4.1. M hnh SWOT

S: Strengths- Quy m vn ch s hu ln

- Sn phm dch v mang tnh tm c quc t

- Ngun nng lc dy dn kinh nghim

- Thng hiu mnh

- C ng ln mang tnh chin lc

- Mng li quc t rng khpO: Opportunities- Uy tn v v th ca cc NHTM Vit Nam c nng cao trn trng quc t

- Quan h hp tc, lin kt, lin doanh c y mnh

- Hot ng xut nhp khu Vit Nam pht trin mnh m

- Ci thin v mt lut php

W: Weaknesses- Sn phm dch v km a dng so vi cc ngn hng ln

- Chnh sch chm sc khch hng cn yu

- Mng li hot ng cn hn ch v s lng

- C cu thu nhp ri ro

- Hiu qu s dng ti sn km

- Qun tr ri ro tn dng km hiu quT: Threats- Cnh tranh mang tnh ton cu

- Tc ng ln t th trng ti chnh th gii

- T gi hi oi bin ng mnh

- C ch qun l v h thng thng tin gim st ngn hng cn n gin

- Hn ch v mt php l

4.1.1. Nhn xt:

Da vo m hnh swot ta thy r cc im mnh, yu c hi cng nh thch thc m ngn hng Sacombank gp phi

V im mnh

Vi quy m vn ch s hu ln l mt u im rt ln cho ngn hng, gip ngn hng c s bo m ln trong cc hnh thc tn dng, u t to ngun thu nhp v pht trin mang tnh cht bn vng cho ngn hng, y cng l c s nim tin gn kt khch hng vi Ngn Hng. Ni cch khc c th nh gi Sacombank l mt trong nhng ngn hng ln m thng hiu ca n c khng nh trong thi gian di. Thc vy vn ch s hu t 14.782.268 t ng. Sacombank hin l mt trong nhng Ngn hng c vn ch s hu ln nht trong khi Ngn hng TMCP ti Vit Nam, xp th ba sau ngn hng TMCP Ngoi thng Vit Nam ( VCSH l 21.215.970 t ng ) v ngn hng TMCP Cng thng Vit Nam ( VCSH l 17.460.721 ). Vi iu kin kh tt v ngun vn ch s hu nh trn th Sacombank lun lun m bo tnh an ton cho khch hng, th hin tnh u vit ca cc chc nng bo v, hot ng v iu chnh ca ngun vn ch s hu ti ngn hng.Bn cnh mt im mnh m chng ta c th nhn thy r khi cc sn phm ca ngn hng c nh gi trn trng quc t, thc y th trng pht trin ca ngn hng vt xa s b hp trong nc. M rng s, pht trin ra nc ngoi, to uy tn thng hiu li nhun t cc hot ng nc ngoi cng khng nh r s lm vic c hiu qu ca bn thn ngn hng vi hng pht trin r rang. Cc sn phm c th k n nh : Huy ng tin gi tit kim, tin gi thanh ton ca c nhn v n v bng VND, ngoi t v vng. Tin gi ca khch hng c bo him theo quy nh ca Nh nc.

Cho vay ngn hn, trung v di hn; cho vay ng ti tr; cho vay thu chi; cho vay sinh hot, tiu dng; cho vay theo hn mc tn dng bng VND, ngoi t v vng vi cc iu kin thun li v th tc n gin.

Mua bn cc loi ngoi t theo phng thc giao ngay (Spot), hon i (Swap), k hn (Forward) v quyn la chn tin t (Currency Option).

Thanh ton, ti tr xut nhp khu hng ha, chit khu chng t hng ha v thc hin chuyn tin qua h thng SWIFT bo m nhanh chng, chi ph hp l, an ton vi cc hnh thc thanh ton bng L/C, D/A, D/P, T/T, P/O, Cheque.

Pht hnh v thanh ton th tn dng ni a v quc t: Th Sacombank MasterCard, th Sacombank Visa, th ni a Sacombank Card. Chp nhn thanh ton th quc t Visa, MasterCard, JCB...thanh ton qua mng bng Th.

Thc hin giao dch ngn qu, chi lng, thu chi h, thu chi ti ch, thu i ngoi t, nhn v chi tr kiu hi, chuyn tin trong v ngoi nc.

Cc nghip v bo lnh trong v ngoi nc (bo lnh thanh ton, thanh ton thu, thc hin hp ng, d thu, cho gi, bo hnh, ng trc...)

Dch v ti chnh trn gi h tr du hc. T vn u t - ti chnh - tin t

Dch v a dng v a c;

Home Banking; Mobile Banking; Internet Banking.

Cc dch v khc: Bi hon chi phiu b mt cp i vi trng hp Thomas Cook Traveller' Cheques, thu tin lm th tc xut cnh (I.O.M), cng vi nhng dch v v tin ch Ngn hng khc p ng yu cu ca Qu khch.

vi i ng cn b c y nng lc, dy dn kinh nghim v nghip v, Sacombank lun l mt trong nhng n v i tin phong v vn i mi v ci tin cht lng dch v ca mnh, hn th na, hng nm Sacombank cn k lng tuyn dng v o to cc tn sinh vin, y l ngun cung cp nhn lc tr y ti nng v nhit huyt cho ngn hng.

Hng nm Sacombank u nhn c cc gii thng ni bt trong ngnh ngn hng.

(v) C ng ln: l cc t chc ngn hng quc t c tn tui nh Sumitomo Mitsui (15.13%), VOF, VCB gip Sacombank trong cc vn lin quan n chuyn giao cng ngh, tm kim th trng v k nng qun l iu hnh.

(vi) Mng li quc t: C li th v quan h vi h thng cc cng ty kiu hi ln v uy tn (Sacombank c mng li gn 720 ngn hng i l tt c cc quc gia c ngi Vit ang sinh sng v lm vic), cng vi nhiu chnh sch thng thong hn ca Nh nc v qun l ngoi hi v u i cho Vit kiu, hot ng kiu hi (chuyn tin kiu hi, chi tr kiu hi) ti Sacombank ngy cng pht trin.

im yu:

Ngoi cc im yu trn th Sacombank cn bc l mt s tn ti sau:

(i) Sn phm dch v: km a dng khi so snh vi mt s ngn hng ln.

C th, khi so snh vi ACB v cc sn phm dch v:

i vi khch hng c nhn:

SacombankACB

Cho vay Cho vay bt ng sn Sn phm An c lc nghip Sn phm An gia hnh phc Cho vay sn xut kinh doanh Cho vay h tr tiu thng Cho vay cm c s tit kim, giy t c gi Cho vay u t, kinh doanh chng khon Cho vay chng khon ngy T Cho vay du hc Cho vay mua xe t Cho vay CB/ NV khng ti sn m bo Cp hn mc thu chi

CHO VAY C TI SN M BO Vay mua nh t

Vay xy dng, sa cha nh Vay mua cn h cc d n bt ng sn th chp bng cn h mua

Vay tiu dng c ti sn bo m

Dch v h tr ti chnh du hc Vay mua xe t Vay hp tc kinh doanh vi doanh nghip th chp bt ng sn Vay b sung vn lu ng theo phng thc thu chi th chp bt ng sn Vay u t ti sn c nh Vay b sung vn lu ng Vay cm c Th tit kim, Giy t c gi, Vng, Ngoi t mt

Vay u t kinh doanh chng khon th chp bng bt ng sn

Vay u t kinh doanh chng khon th chp bng chng khon

ng tin ngy T (Cho vay u t kinh doanh chng khon th chp bng tin bn chng khon ngy T)

t mua chng khon m bo bn