Rủi ro tín dụng và quản lý rủi ro tín dụng tại Habubank

7/29/2019 Ri ro tn dng v qun l ri ro tn dng ti Habubank

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Trn Th Thanh Nga Lp TC 46Q

Chuyn thc tp Nm 2008

1

Lun vn ti: Ri ro tn dng v qun l ri

ro tn dng ti Habubank


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MC LC

LI M U ............................................................................................................. 1Chng 1: L lun chung v ri ro tn dng v qun l ri ro tn dng ca

Ngn hng thng mi ............................................................................................. 5

1.1. Hot ng tn dng ca ngn hng thng mi........................................... 5

1.1.1. Khi nim:.................................................................................................. 5

1.1.2.Phn loi tn dng: ...................................................................................... 5

1.1.3.Cc nghip v tn dng ............................................................................... 8

1.1.4.Cc hnh thc m bo trong tn dng ...................................................... 20

1.1.5.Nhn t xc nh quy m v tnh a dng tn dng ngn hng ................ 27

1.1.6. Cht lng tn dng v xp loi ngn hng ............................................. 28

1.1.7. Vai tr ca tn dng ngn hng................................................................ 29

1.1.8. Chnh sch tn dng ngn hng................................................................ 31

1.2. Ri ro tn dng ca Ngn hng thng mi. .................................................. 33

1. 2. 1. Khi nim ri ro tn dng....................................................................... 33

1. 2. 2. Nguyn nhn ca ri ro tn dng. .......................................................... 35

1.2.3. Cc ch tiu phn nh ri ro tn dng. ...................................................... 39

1. 3. Qun l ri ro tn dng ca NHTM. .............................................................. 42

1.3.1. Quan nim v qun l ri ro tn dng. .................................................... 39

1.3.2. Mc tiu qun l ri ro tn dng. ............................................................. 42

1.3.3. Cc nguyn tc qun l ri ro tn dng. ................................................... 44

1.3.4. Ni dung qun l ri ro tn dng. ............................................................ 451.4. Kinh nghim qun l ri ro tn dng ca cc ngn hng trn th gii .......... 59

Chng 2: Thc trng qun l ri ro tn dng ti ngn hng thng mi c

phn Nh H Ni ..................................................................................................... 62

2.1.Nhng nt chung v Habubank....................................................................... 62

2.1.1. Lch s hnh thnh v pht trin ca Habubank..................................... 62

2.1. 2. Vn ha Habubank................................................................................. 64


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2.1.3. C cu t chc ca Hi s chnh Habubank............................................ 69

2.2.Thc trng v ri ro tn dng ti Habubank.................................................... 73

2.2.1. Thc trng hot ng tn dng ca Habubank......................................... 73

2.2.2.Thc trng ri ro tn dng ti Habubank.................................................. 79

2.3. Thc trng qun l ri ro tn dng ti Habubank........................................... 80

2.3.1. Chnh sch cho vay i vi khch hng .................................................. 80

2.3.2. Bin php phng nga ri ro tn dng ..................................................... 82

2.3.3.Bin php hn ch ri ro tn dng ti Habubank...................................... 89

2.3.4.nh gi thc trng................................................................................... 91

Chng 3: Gii php v kin ngh tng cng qun l ri ro tn dng ti ngn

hng thng mi c phn nh H Ni .................................................................. 92

3.1. nh hng hot ng tn dng ca ngn hng trong thi gian ti ............... 92

3.2. Gii php tng cng qun l ri ro tn dng ti Ngn hng thng mi c

phn nh H Ni .................................................................................................... 93

3.2.1.Tip tc hon thin quy ch tn dng mi ................................................ 93

3.2.2. Hon thin cc cng c qun l ri ro tn dng ....................................... 943.2.3 Nng cao vai tr ca phng Qun l ri ro tn dng ................................ 98

3.2.4. M rng cho vay c ti sn m bo ....................................................... 99

3.2.5 Tng cng kim tra, gim st v qun l n vay ..................................101

3.2.6.Nng cao vai tr ca kim tra, kim sot ni b ....................................103

3.2.7. Nng cao cht lng i ng cn b tn dng. ......................................104

3.3. Mt s kin ngh ...........................................................................................105

3.3.1. i vi Ngn hng nh nc Vit Nam ................................................105

3.3.2. Kin ngh i vi cc c quan hu quan ...............................................106

KT LUN ............................................................................................................108


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LI M U

Qu trnh i mi nn kinh t t nc trong thi gian qua thu c

nhng kt qu kh quan, to c nim tin trong nhn dn cng nh cc nh u t

trong v ngoi nc. Cng vi nhng thnh tu i mi ca t nc, hot ng

Ngn hng c nhng bc tin ng k, gp phn tch cc vo vic kim ch

lm pht, thc y tng trng kinh t, chuyn dch ccu kinh t theo hng cng

nghip ho, hin i ho tng bc hi nhp vo nn kinh t th gii.

Tuy nhin, hot ng ca ngnh ngn hng vn cn nhiu bt cp c v cch chnh sch v t chc hot ng. Bn cnh nhng kt qut c, ngnh ngn

hng vn cn nhng tn ti. Mt trong nhng tn ti ch yu nng lc qun l hot

ng tn dng cn yu, biu hin d nhn thy nht l nqu hn, nkh i lm

suy gim nng lc ca h thng ngn hng. Chnh v vy, vic a ra cc bin php

nhm hn chn mc thp nht cc ri ro tn dng, m bo an ton cho hot ng

ngn hng lun l vn c t ln hng u trong hot ng ca mi ngn hng.

Qun l ri ro tn dng l mt trong nhng mc tiu cbn trong qu trnh thc

hin n ccu li mt cch ton din v nng cao nng lc cnh tranh ca cc

ngn hng Vit Nam ni chung v Ngn hng thng mi c phn nh H Ni

(Habubank) ni ring trc yu cu mca th trng ti chnh dch v theo cc

cam kt quc t ca Vit Nam. Xut pht t thc t hot ng tn dng ca

Habubank, em xin c chn ti: Ri ro tn dng v qun l ri ro tn dng ti

Habubank


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Chng 1: L lun chung v ri ro tn dng v qun l ri ro

tn dng ca Ngn hng thng mi

1.1. Hot ng tn dng ca ngn hng thng mi

1.1.1. Khi nim:

Tn dng l quan h vay mn, tm thi s dng vn ca nhau da trn nguyn tc

hon tr v s tin tng.Trong nn kinh t th trng, nhiu loi hnh quan h tn

dng cng tn ti nh tn dng thng mi, tn dng ngn hng, tn dng nh nc,

tn dng thu mua, tn dng tiu dng, tn dng quc t. Song cn c vo chc nng

v vai tr ca NHTM vi nn kinht m tn dng ngn hng c th c coi l loi

quan h tn dng quan trng nht, ph bin nht vi nn kinh t v thng xuyn

c quan tm nghin cu.

Tn dng ngn hng c hiu l quan h tn dng gia mt bn l ngn

hng, mt t chc chuyn kinh doanh trong lnh vc tin t, mt bn l cc ch th

cn li ca nn kinh t. Tuy nhin, quan nim ph bin v tn dng ngn hng l:

Tn dng ngn hng c hiu l vic cho vay ca NHTM vi cc ch th ca nn

kinh t.

Theo lut t chc tn dng nm 1998 ca Nc Cng Ho X Hi Ch Ngha

Vit Nam th: Cp tn dng l vic t chc tn dng tho thun khch hng s

dng mt khon tin vi nguyn tc c hon tr bng cc nghip v cho vay, chit

khu, cho thu ti chnh, bo lnh ngn hng v cc nghip v khc v Hot ng

tn dng l vic t chc tn dng s dng ngun vn t c, ngun vn huy ng

cp tn dng

1.1.2.Phn loi tn dng:

C nhiu cch phn loi tn dng khc nhau ty theo yu cu ca khch hng

v mc tiu qun l ca ngn hng.Sau y l mt s cch phn loi:

- Phn loi theo thi gian( thi hn tn dng): Phn chia theo thi gian c ngha

quan trng i vi v thi gian lin quan mt thit n tnh an ton v sinh li ca


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tn dng cng nh kh nng hon tr ca khch hng. Theo thi gian, tn dng c

phn thnh:

+ Tn dng ngn hn : t 12 thng tr xung

+ Tn dng trung hn: t trn 1 nm n 5 nm

+ Tn dng di hn: trn 5 nm

Thi hn tn dng thng c xc nh c th( ngy, thng, nm) v ghi

trong hp ng tn dng, l thi hn m trong ngn hng cam kt cp cho

khch hng 1 khon tn dng.Thi hn tn dng c th c tnh t lc ng

vn u tin ca ngn hng c pht ra n lc ng vn v li cui cng phi

thu v. V d, cho vay 3 thng t 1/1 n 1/4 c ngha ngn hng s pht tin

vat u tin vo lc 1/1 v n 1/4 s phi thu ht gc v li. Thi hn tn dng

c th l thi gian m khi kt thc, ngn hng s xem xt li quan h tn dng

vi khch hng. V d, ngn hng cp cho khch hng hn mc tn dng 100

triu trong 6 thng, ht 6 thng ngn hng s xem xt li, c th tng gim hoc

chm dt quan h tn dng vi khch hng.Tuy nhin cng c khon cho vay

khng xc nh trc thi hn nh cho vay lun chuyn. Khch hng tha thunvi ngn hng v vic ngn hng c quyn trch tin trn ti khon tin gi

thanh ton thu n khi ti khon c tin.Vic xc nh trc thi hn thu n

trong trng hp ny c th gy kh khn cho khch hng trong victiu th

sn phm.

- Phn loi theo hnh thc: gm chit khu, cho vay, bo lnh v cho

thu.

+ Chit khu thng phiu l vic ngn hng ng trc tin cho khch

hng tng ng vi gi tr ca thng phiu tr i phn thu nhp ca ngn

hng s hu 1 thng phiu cha n hn( hoc 1 giy n). V mt php l

th ngn hng khng phi cho vay i vi ch thng phiu. y ch l hnh

thc trao i tri quyn.Tuy nhin i vi ngn hng, vic b tin ra hin ti

thu v 1 khon ln hn trong tng lai vi li sut xc nh trc c coi nh


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l hot ng tn dng. Ngn hng tuy ng tin cho ngi bn, nhng thc cht

l thay th ngi mua tr tin trc cho ngi bn.

+ Cho vay l vic ngn hng a tin cho khch hng vi cam kt khch

hng phi hon tr c gc v li trong khong thi gian xc nh.

+ Bo lnh l vic ngn hng cam kt thc hin cc ngha v ti chnh h

khch hng ca mnh. Mc d khng phi xut tin ra, song ngn hng cho

khch hng s dng uytn ca mnh thu li.

+ Cho thu l vic ngn hng b tin mua ti sn cho khch hng thu

theo nhng tha thun nht nh. Sau thi gian nht nh, khch hng phi tr

c gc ln li cho khch hng.

- Phn loi theo ti sn m bo:

+ Tn dng khng c m bo: l tn dng khng c ti sn cm c, th

chp khng c bo lnh ca ngi th ba.

+ Tn dng c m bo: l tn dng c ti sn cm c th chp hay c bo

lnh ca ngi th ba.

-Phn loi tn dng theo ri ro: phn loi theo tiu thc ny,ngn hngcn nghin cu cc mc , cc cn c chia loi ri ro. Mt s ngn hng

ln chia ti 10 thang bc ri ro theo cc du hiu ri ro t thp n cao cho cc

khon mc ti sn, bao gm c ni v ngoi bng, cho vay, bo lnh, chng

khon. Cch phn loi ny gip ngn hng thng xuyn nh gi li tnh an

ton ca cc khon tn dng, trch lp d phng tn tht kp thi.C th k cc

loai tn dng sau:

+Tn dng lnh mnh: l cc khoant tn dng c kh nng thu hi cao.

+Tn dng c vn : l cc khon tn dng c du hiu khng lnh mnh

nh khch hng chm tiu th, tin thc hin k hoch chm, khch hng

gp thin tai, khch hng tr hon np bo co ti chnh

+ N qu hn c kh nng thu hi: cc khon n quhn vi thi hn

ngn v khch hng c k hoch khc phc tt, ti sn m bo c gi ytij

ln


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+ N qu hn kh i: N qu hn qu lu, kh nng tr n km, ti sn th

chp nh hoc b gim gi, khch hng chy ..

- Cn c vo mc ch ca tn dng:+ Tn dng bt ng sn: y l cc khon tn dng c bo m bng bt

ng sn, bao gm: tn dng ngn hn cho xy dng v m rng t ai v tn

dng di hn mua t ai, nh ca, cn h c s dch v, trang tri v bt

ng sn nc ngoi.

+ Tn dng cng v thng nghip: y l cc khon tn dng cp cho cc

doanh nghip trang tri chi ph thu mua nguyn vt liu, tr thu v chi tr

lng.

+Tn dng nng nghip: y l cc khon tn dng cp cho cc hot ng

nng nghip, nhm tr cp cho cc hot ng nng nghip, tr gip cc hot

ng trng trt, thu hoch ma mng v chn nui gia sc.

+Tn dng c nhn: y l cc khon tn dng cp cho c nhn mua sm

hng ha tiu dung t tin nh xe hi, nh ca, trang thit b trong nh

+ Tn dng cho cc t chc ti chnh: y l cc khon tn dng cp chocc ngn hng, cng ty bo him, cng ty ti chnh v cc t chc ti chnh

khc.

+ Cho thu ti chnh: l vic ngn hng mua cc trang thit b, my mc v

cho thu li chng.

+ Tn dng khc: bao gm cc khon tn dng cha c phn loi trn(

v d nh tn dng kinh doanh chng khon)

1.1.3.Cc nghip v tn dng

1.1.3.1.Chit khu thng phiu:

(1) Thng phiu c hnh thnh ch yu t qu trnh mua bn chu hng hav dch v gia khch hng vi nhau.Ngi bn(hoc ngi th hng) c th gi

thng phiu n hn i tin ngi mua (hoc ngi phi tr) hoc mang n


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ngn hng xin chit khu trc hn. Sau y l s lun chuyn thng phiu:

Ngi bn chuyn hng ha hoc dch v cho ngi mua

(2)Thng phiu c lp, ngi mua k, cam kt tr tin cho ngi th hngkhi thng phiu n hn v giao thng phiu cho ngi bn ng thi l ngi

th hng.

(3)Trong thi hn c hiu lc ca thng phiu, ngi bn c th mang thngphiu n ngn hng xin chit khu.

(4)Sau khi kim tra an ton ca thng phiu, ngn hng c th pht tin chongi bn v nm gi thng phiu(ngn hng c th yu cu ngi bn k hu

thng phiu, cam kt tr tin cho ngn hng nu ngi mua khng tr, quyn truy

i i vi thng phiu).

(5)n hn ngn hng chuyn thng phiu n ngi mua i tin( nu ngimua khng tr, ngn hng c quyni tin ca cc bn k tn trn thng phiu).

S tin ngn hng ng trc ph thuc va li sut chit kh, thi hn chit

khu v l ph chit khu. V d, nu li sut chit khu l 6%, gi tr ca thng

phiu l 1 triu ng, thi hn cn li ca thng phiu 6 thng th s tin ngnhng pht ra l: 1 triu*(1-0,06/2)=0,97 triu

Nu sau 6 thng ngn hng i c1triu th s li m ngn hng thu c

trong 6 thng l: 1-0,97= 0,03 triu.

Vy l sut thc l: 0,03*2/0,97=6,185%/nm

Bn cnh p dng li sut chit khu( thngchung cho cc thng phiu)

ngn hng c th yu cu khch hng tr thm l ph chit khu i vi nhng

trng hp c th c lin quan n ri ro v chi ph i tin.

Nghip v chit khu c coi l n gin, da trn s tn nhim gia ngn

hng v nhng ngi k tn trn thng phiu. thun tin cho khch, ngn hng

thng k vi khch hp ng chit khu( cp cho khch hng hn mc chit khu

trong k). Khi cn chit khu khch hng ch cn gi thng phiu ln ngn hng

xin chit khu. Ngn hng s kim tra cht lng ca thng phiu v thc hin

chit khu. Do ti thiu c 2 ngi cam kt tr tin cho ngn hng nn an ton


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ca thng phiu tng i cao( tr trng hp ngn hng k min truy i i vi

khch hng). Hn na, ngn hng thng mi c th ti chit khu thng phiu ti

ngn hng Nh nc p ng nhu cu thanh khon vi chi ph thp( v vy

thng phiu cn c coi l loi ti sn c kh nng chuyn nhng - c tnh thanh

khon cao).

1.1.3.2. Cho vay

+ Thu chi: l nghip v cho vay qua ngn hng cho php ngi vay c

chi tri (vt) trn s d tin gi thanh ton ca mnh n 1 gii hn nht nh v

trong khong thi gian xc nh. Gii hn ny c gi l hn mc thu chi. c thu chi khch hng phi lm n xin ngn hng han mc thu chi v thi

gian thu chi (c th phi tr ph cam kt thu chi cho ngn hng).

Trong qu trnh hot ng, khch hng c th k sc, lp y nhim chivt

qu s d tin gi chi tr (song trong hn mc thu chi). Khi khch hng c tin

nhp v ti khon tin gi ngn hng s thu n gc v li. S li m ngn hng

phi tr l: li sut thu chi * thi gian thu chi * s tin thu chi

Cc khon chi qu hn mc thu chi s chu li sut pht v b nh ch s

dng hnh thc ny.

Thu chi da trn c s thu v chi ca khch hng khng ph hp v thi gian

v qui m. Thi gian v s lng thiu c th d on da vo d on ngn qu

song khng chnh xc. Do vy, hnh thc cho vay ny to iu kin thun li cho

khch hng trong qu trnh thanh ton: ch ng, nhanh, kp thi.

Thu chi l hnh thc tn dng ngn hn, linh hot, th tc n gin, phn lnl khng c m bo, c th cp cho c doanh nghip ln c nhn vi ngy trong

thng, vi thng trong nm dng tr lng, chi cc khon phi np, mua hng

Hnh thc ny nhn chung ch s dng i vi cc khch hng c tin cy cao, thu

nhp u n v k thu nhp ngn.

+ Cho vay trc tip tng ln: l hnh thc cho vay tng i ph bin ca ngn

hng i vi khch hng khng c nhu cu vay thng xuyn, khng c iu kin

c cp hn mc thu chi. Mt s khch hng s dng vn ch s hu l ch


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yu, ch khi c nhu cu thi v, hay m rng sn xut c bit mi vay ngn hng,

tc l vn t ngn hng ch tham gia vo 1 s giai on nht nh ca chi k sn

xut kinh doanh.

Mi ln vay khchhng phi lm n v trnh ngn hng phng n s dng

vn vay. Ngn hng s phn tch khch hng v k hp ng cho vay, xc nh quy

m cho vay, thi hn gii ngn, thi hn tr n, li sut v yu cu m bo nu

cn. Mi mn vay c tch bit nhau thnh cc h s (kh c nhn n) khc

nhau.

Theo tng k hn n trong hp ng, ngn hng s thugc v li. Trong qu

trnh khch hng s dng tin vay, ngn hng s kim sot mc ch v hiu qu.

Nu thy c du hiu vi phm hp ng, ngn hng s thu n trc hn hoc

chuyn n qu hn. li sutc th c nh hoc th ni theo thi im tnh li.

Nghip v cho vay tng ln tng i n gin.Ngn hng c th kim sot

tng mn vay tch bit.

+ Cho vay theo hn mc:

y l nghip v tn dng theo ngn hng tha thun cp cho khch hnghn mc tn dng. Hn mc tn dng c th tnhcho c k hoc cui k. l s d

ti a ti thi im tnh.

Hn mc tn dng c cp trn c s k hoch sn xut kinh doanh, nhu cu

vay vn ca khch hng.

Trong k khch hng c th thc hin vay-tr nhiu ln, song d n khng

c vt qu hn mc tn dng. Mt s trng hp ngn hng qui nh hn mc

cui k. D n trong k c th ln hn hn mc. Tuy nhin, n cui k, khch hng

phi tr n gim d n sao cho d n cui k khng c vt qu hn mc.

Mi ln vay khch hng ch cn trnh by phng n s dng tin vay, np

cc chng t chng minh mua hng hoc dch v v nu yu cu vay. Sau khi

kim tra tnh cht hp php v hp l ca chng t, ngn hng s pht tin cho

khch hng.


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y l hnh thc cho vay thun tin cho nhng khch hng vay mn thng

xuyn, vn vay tham gia thng xuyn vo qu trnh sn xut kinh doanh. Trong

nghip v ny ngn hng khng xc nh trc k hn n v thi hn tn dng. Khi

khch hng c thu nhp, ngn hng s thu n, do to ch ng qun l ngn qu

cho khch hng. Tuy nhin, do cc ln vay khng tch bit thnh cc k hn n c

th nn ngn hng kh kim sot hiu qu s dng tng ln vay. Ngn hng ch c

th pht hin vn khi khch hng np bo co ti chnh hoc d n lu khng

gim st.

+ Cho vay lun chuyn: l nghip v cho vay da trn lun chuyn ca hng

ha. Doanh nghip khi mua hng c th thiu vn. Ngn hng c th cho vay

mua hng v s thu n khi doanh nghip bn hng. u nm hoc qu, ngi vay

phi lm n xin vay lun chuyn. Ngn hng v khch hng tha thun vi nhau

v phng thc vay, hn mc tn dng, cc ngun cung cp hng ha v kh nng

tiu th. Hn mc tn dng c th c tha thun trong 1 nm hoc vi nm. y

khng phi l thi gian hon tr m l thi hn ngn hng xem xt li mi quan

h vi khch hng v quyt nh c cho vay na hay khng ty mi quan h giangn hng vi khch hng cng nh tnh hnh ti chnh ca khch hng.

Vic cho vay da trn lun chuyn ca hng ha nn c ngn hng ln doanh

nghip u phi nghin cu k hoch lu chuyn hng ha d on dng ngn

qu trong thi gian ti.Ngi vay cam kt cc khon vay s c tr cho ngi bn

v mi khon thu bn hng u dng tr vo ti khon tin vay trc khi c

trch tr li ti khon tin gi thanh ton ca khch hng.

Khi vay, khch hng ch cn gi n ngn hng cc chng t ha n nhp

hng v s tin cn vay. Ngn hng cho vay v tr tin cho ngi bn. Theo hnh

thc ny, gi tr hng ha mua vo (c ha n, hp php, hp l ng i tng)

u l i tng c ngn hng cho vay, thu nhp bn hng u l ngun chi

tr cho ngn hng.Ngn hng s cho vay theo t l nht nh ty theo khi lng v

cht lng quan h n nn ca ngi vay. Cckhon phi thu v c hng ha trong

kho tr thnh vt m bo cho khon cho vay.


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Cho vay lun chuyn thng p dng i vi cc doanh nghip thng nghip

hoc doanh nghip sn xut c chu k tiu th ngn ngy, c quan h vay-tr thng

xuyn vi ngn hng. Cho vay lun chuyn rt thun tin cho cc khch hng. Th

tc vay ch cn thc hin 1 ln cho nhiu ln vay. Khch hng c p ng nhu

cu vn kp thi, v vy, vic thanh ton cho ngi cung cp s nhanh gn.Nu

doanh nghip gp kh khn trong tiu th (hng ha tn ng..)th ngn hng s gp

kh khn trong vic thu hi vn do thi hn ca khon vay khng c qui nh r

rng.

+ Cho vay tr gp: l hnh thc tn dng, theo ngn hng cho php khch

hng tr gc lm nhiu ln trong thi hn tn dng tha thun. Cho vay tr gp

thng c p dng i vi cc khon vay trung v di hn, ti tr cho ti sn c

nh hoc hng lu bn. S tin tr mi ln c tnh ton sao cho ph hp vi kh

nng tr n (thng l t khu hao v thu nhp sau thu ca d n, hoc t thu nhp

hng k ca ngi tiu dng).

Ngn hng thng cho vay tr gp i vi ngi tiu dng thng qua hn

mc nht nh. Ngn hng s thanh ton cho ngi bn l v s hng ha m khchhng mua tr gp. Cc ca hng bn l nhn ngay tin sau khi bn hng t pha

ngn hng v lm i l thu tin cho ngn hng, hoc khch hng tr trc tip cho

ngn hng. y l hnh thc tn dng ti tr cho ngi mua (qua n ngi bn)

nhm khuyn khch tiu th hng ha.Cho vay tr gp ri ro cao do khch hng

thng th chp bng hng ha mua tr gp. Kh nng tr n ph thuc vo thu

nhp u n ca ngi vay. Nu ngi vay mt vic, m au, thu nhp gim st

th kh nng thu n ca ngn hng cng b nh hng.Chnh v ri ro cao nn li

sut cho vay tr gp thng l cao nht trong khung li sut cho vay ca ngn

hng.

+ Cho vay gin tip:

Phn ln cho vay ca ngn hng l cho vay trc tip.Bn cnh ngn hng

cng pht trin cc hnh thc cho vay gin tip.y lhnh thc cho vay thng qua

cc hnh thc trung gian.


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(1)Phn tch tn dng trc khi cho vay(2)Ngn hngpht tin vay trc tip cho khch hng(3)Cc t chc trung gian thu n h cho ngn hng

Ngn hng cho vay qua cc t, hi, i nhm nh nhm sn xut,Hi nng

dn, Hi cu chin binh,Hi ph n ..Cc t chc ny thng lin kt cc thnh

vin theo cc mc ch ring, song ch yu u h tr ln nhau, bo v quyn li

cho mi thnh vin. V vy, vic pht trin kinh t, lm giu, xa i gim ngho

lun c cc trung gian quan tm.

Ngn hng c th chuyn mt vi khu ca hot ng cho vay sang cc hot

ng trung gian, nh thu n, pht tin vayT chc trung gian cng c th ng ratn chp cho cc thnh vin vay, hoc cc thnh vin a ra bo lnh cho mt thnh

vin vay. iu ny rt thun tin cho ngi vay khng c hoc khng thi gian

th chp. b p mt phn chi ph ca trung gian, ngn hng trch mt phn thu

nhp li cho trung gian.

Ngn hng cng c th cho vay thng qua cc sn phm bn l cc sn phm

u vo ca qu trnh sn xut. Vic cho vay theo cch ny s hn ch ngi vay s

dng tin sai mc ch.

Cho vay gin tip thng c dng i vi th trng c nhiu mn vay

nh, ngi vay phn tn cch xa ngn hng. Trong trng hp nh vy, cho vay

qua trung gian tit kim chi ph cho vay (phn tch,gim st, thu n..)

Cho vay qua trung gian u nhm gim bt ri ro, chi ph ca ngn hng.

Tuy nhin, n cng bc l cc khim khuyt. Nhiu trung gian li dng cc v

th ca mnh v nu ngn hng khng kim sot tt s tng li sut cho vay li,

Ngn hng Trung gian: t, i, hi,nhm

Khch hng (thng l nngdn, ngi bun bn nh)

(1)

(2)

(3) (3)


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hoc gi ly s tin ca cc thnh vin khc cho mnh. Cc nh bn l c th li

dng bn hng km cht lng hoc vi gi t cho ngi vay vn.

1.1.3.3.Cho thu ti sn (thu- mua)

Cho thu ca ngn hng thng l hnh thc tn dng chung v di hn.

Ngn hng mua ti sn cho khch hng thu vi thi hn sao cho ngn hng phi

thu gn ( hoc thu ) gi tr ca ti sn cho thu cng li ( thi hn khong 80-

90% i sng kinh t ca ti sn). Ht hn thu khch hng c th mua li ti sn

.

(1)Khch hng lm n gi ngn hngnu yu cu v ti sn cn thu.Sau khiphn tch d n v tnh hnh ti chnh ca khch hng, ngn hng k hp ng mua

vi khch hng.

(2)Khch hng gp ngi sn xut nu yu cu v qui cch, cht lng tisn thu, ngi sn xut c th phi cam kt bo hnh cho ngi thu.

(3)Ngn hng k hp ng mua ti sn vi ngi sn xut.(4)Ngi bn giao ti sn cho ngi thu.(5)Ngn hng kim sot tnh hnh s dng ti sn thu, thu tin thu, hoc thu

hi ti sn nu thy ngi thu vi phm.

Cho thu (thu mua )ging mt khon cho vay thng thng ch ngn

hng phi xut tin thu v c gc ln li sau thi hn nht nh; khch hng phi tr

gc v li di hnh thc thu hng k. Ngn hng cng phi i u vi ri ro khi

khch hng kinh doanh khng c hiu qu khng tr c tin thu y v ng

Ngn hng (ngi cho thu)

Nh cung cp trang thit b Khch hng (ngi thu)

(3

(2

(1

(5

(4


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hn. Tuy nhin, cho thu c nhiu im khc bit so vi cho vay nh ti sn cho

thu vn thuc s hu ca ngn hng( v vy khng ghi vo bn cn i ti sn ca

ngi vay, khng lm tng c cu n ca ngi vay), ngn hng c quyn thu hi

nu thy ngi thu khng thc hin ng hp ng, ng thi ngn hng cng

phi c trch nhim cung cp ng loi ti sn cn cho khch hng v phi m bo

cht lng v ti sn . Cho thu khng c ti sn m bo, nhiu ti sn thu

mang tnh c chng, kh bn, khi thu hi chi ph tho d caonn cho thu ri ro

rt cao i vi ngn hng.

Ngn hng c th lp phng cho thu hoc cng ty cho thu thc hin v

qun l hot ng cho thu.

1.1.3.4.Bo lnh hoc ti bo lnh

Bo lnh ca ngn hng l cam kt ca ngn hng di hnh thc th bo

lnh v vic thc hin ngha v ti chnh thay cho khch hng ca ngn hng khi

khch hng khng thc hin ng ngha v cam kt.

Bo lnh thng c 3 bn: Bn hng bo lnh, bn c bo lnh, v bn

bo lnh. Bo lnh ngn hng c ngha ngn hng l bn bo lnh; khch hng ca

ngn hng l bn c bo lnh v ngi hng bo lnh l bn th ba.

Cc loi bo lnh phn theo mc tiu:- Bo lnh m bo tham gia d thu: l cam kt ca ngn hng vi ch u t

(hay ch thu) v vic tr tin pht thay chobn d thu nu bn d thu vi phm

cc qui nh trong hp ng d thu.

Trong hot ng kinh t, rt nhiu hot ng c thc hin thng qua uthu nh u thu cung cp thit b, xy dng. tm kim c cc nh thu c

nng lc v hn ch nhng ri ro khi nh thu vi phm cc iu khon tham gia d

thu nh trng thu song khng thc hin hp ng, khng k khai ng cc yu

cu ca ch u t ch u t thng yu cu bn d thu phi k qu (t cc)

d thu. Nu vi phm, bn d thu s b mt tin k qu. Do k qu gy ra nhiu th

tc phin phc cho c hai bn,c bit lm ng vn ca bn tham gia d thu,

nhiu ch thu yu cu thay th tin k qu bng bo lnh ca ngn hng.


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17

- Bo lnh thc hin hp ng: l cam kt ca ngn hng v vic chi tr tn tht

h khch hng nu khch hng khng thc hin y hp ng nh cam kt, gy

tn tht cho bn th ba.

Cc hp ng c bo lnh nh hp ng cung cp hng ha, xy dng, vt liu

thit k Vic khch hng vi phm hp ng nh cung cp khng ng hn, khng

ng cht lng cam ktu c th gy tn tht ln cho bn th ba. Bo lnh ca

ngn hng mt mt b p tn tht cho bn th ba, mt khc thc khch hng

nghim chnh thc hin hp ng.

- Bo lnh hon tr tin ng trc:

Nhiu ngi cung cp yu cu khch hng (ngi mua hng ha dch v) phi

t trc mt phn tin trong gi tr cung cp. Tin t cc va gip bn cung cp

c mt phn vn sn xut kinh doanh, va c tc dng rng buc ngi mua phi

mua hng t. Tuy nhin, phng ngi cung cp khng cung cp hng ng

thi khng tr tin t cc, bn mua yu cu bn cung cp phi c bo lnh ca

ngn hng v vic phi tr tin ng trc. Vy bo lnh m bo hon tr tin ng

trc l cam kt ca ngn hng v vic hon tr tin ng trc cho bn mua (ngi hng bo lnh) nu bn cung cp( ngi c bo lnh) khng tr.

- Bo lnh m bo hon tr vay vn (bo lnh vay vn).

Nhiu t chc tn dng khi cho vay vn i hi phi c m bo hoc bng hng

ha, chng khon, bt ng sn, hoc bo lnh ca ngi th ba (tn chp) Nh

nc,doanh nghip t chc tn dng c nhu cu vay vn bng cch pht hnh tri

phiu. Tuy nhin, nu uy tn ca ngi vay trn th trng cha cao, vic pht

hnh s rt kh khn. Bo lnh m bo hon tr vn vay l cam kt ca ngn hng

i vi ngi cho vay (t chc tn dng, cc c nhn) v vic s tr gc v li

ng thi hn (ngi i vay) khng tr c.

- Bo lnh m bo thanh ton.

L cam kt ca ngn hng v vic thanh ton tin theo ng hp ng thanh

ton cho ngi th hng nu khch hng ca ngn hng khng thanh ton .

Bn cht v ngha ca bo lnh ngn hng:


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Bo lnh l mt hnh thc ti tr ca ngn hng cho khch hng, qua

khch hng c th tm ngun ti tr mi, mua c hng ha hoc thc hin c

cc sn xut kinh doanh nhm thu li.

Bo lnh l hnh thc ti tr thng qua uy tn. Ngn hng khng phi xut

tin ngay khi bo lnh, do vy bo lnh c coi nh ti sn ngoi bng. Tuy nhin,

khi khch hng khng thc hin c cam kt, ngn hng phi thc hin ngha v

chi tr chon bn th ba. Khon chi tr ny c xp vo loi ti sn xu trong ni

bng, cu thnh n qu hn. Chnh v vy bo lnh cng cha ng cc ri ro nh

mt khon cho vay v i hi ngn hng phn tch khch hng nh khi cho vay.

Bo lnh ca ngn hng to mi lin kt trch nhim hnh chnh v san s

ri ro. Trch nhim ti chnh trc ht thuc v khch hng, trch nhim ca ngn

hng l th cp khi khch hng khng thc hin ngha v vi bn th ba. Do mi

lin h gia ngn hng vi khch hng c kh nng rng buc khch hng phi

thc hin cc cam kt. Bo lnh cng gp phn gim bt thit hi ti chnh cho bn

th ba khi tn tht xy ra.

Ngn hng c gng tm kim cc khon thu t bo lnh nhm b p chiph. Ph bo lnh c tnh theo t l phn trm trn s tin bo lnh. Ngoi ph,

ngn hng c th yu cu khch hng phi k qu, to ngun tin thanh ton cho

ngn hng vi mc li sut rt thp. Bo lnh cng gp phn m rng cc dch v

khc nh kinh doanh ngoi t, t vn, thanh ton

(a)Khch hng k cc hp ng vi bn th 3 v thanh ton, v xy dng, hayvay vnBn th 3 yu cu phi c bo lnh ca ngn hng.

Ngn hng (bn bo lnh)

Khch hng ca ngn hng(bn c bo lnh)

Ngi th 3 (bn hng bolnh)

(4)(1)

(a)

(2)(3)


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19

(1)Khch hng lm n xin c bo lnh gi ngn hng. Ngn hng s thchin phn tch khch hng tm hiu v yu cu ca bo lnh cng nh

mc ri ro. Nu ng ngn hng v khch hng s k hp ng bo

lnh v pht hnh th bo lnh.

(2)Ngn hng (hoc khch hng) thng bo v th bo lnh co bn th 3.(3)Theo nh tha thun vi khch hng v bn th 3, ngn hng thc hin

ngha v bo lnh vi bn th 3 nu ngha v xy ra.

(4)Nu nh hp ng bo lnh k vi khch hng, ngn hng yu cu khchhng phi thc hin cc ngha v ti chnh i vi ngn hng.

Quy trnh bo lnh ca ngn hng:Bc 1: Khch hng lm n xin c bo lnh gi ngn hng ghi r s tin, iu

kin bo lnh. Ngn hngphn tch khch hng, hp ng kinh t gia khch hng

v bn th ba, yu cu bo lnh ca bn th ba. Qua ngn hng xc nh ri ro

v cc bin php phng nga.

Bc 2: K hp ng bo lnh vi khch hng. Hp ng bo lnh l hp ng clp vi hp ng kinh t gia khch hng vi ngn hng th hin rng buc ti

chnh gia ngn hng v bn th ba. Ni dung chnh ca hp ng:

- S tin v thi hn bo lnh ca ngn hng- Cc iu khon vi phm hp ng kinh t dn n ngha v chi tr ca

ngn hng.

- Cc ti liu cn thit m bn th ba cn c chng minh s vi phmhp ng ca bn c bo lnh.

- Hnh thc bo lnh.- Ph bo lnh, s tin k qu hoc ti sn m bo cho bo lnh m khch

hng phi thc hin i vi ngn hng.

- Trch nhim tr n cho ngn hng khi ngn hngphi thc hin ngha vvi bn th ba.

Bc 3: Hnh thc bo lnh


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Ngn hng c th thc hin bo lnh di hnh thc sau:

- Pht hnh th bo lnh- M th tn dng- K hi phiu nhn n

La chn hnh thc no l ty thuc ch yu vo yu cu ca bn th 3. hn

ch ri ro, bn th ba c th yu cu ch danh ngn hng bo lnh v hnh thc

bo lnh. Pht hnh th bo lnh c th p dng cho mi loi bo lnh, bo lnh

thanh ton c thc hin di hnh thc m th tn dng (bo lnh m L/C tr

chm). an ton ca hnh thc ny rt cao do tnh php l quc t ca L/C.bo

lnh vay vn (thng vay ca cc t chc tn dng nc ngoi) c thc hin

di hnh thc k pht hi phiu. Th bo lnh km theo hi phiu tr tin c

ngn hng k vi ngy tr tin ng vo ngy khch hng phi tr cho bn th ba.

1.1.4.Cc hnh thc m bo trong tn dng

Trong nhiu trng hp, ngn hng yu cu khch hng phi c ti sn m bo

khi nhn tn dng. L do khch hng lun phi i u vi ri ro trong kinh doanh,

c th mt kh nng tr n cho ngn hng do thu nhp t hot ng gim st mnh.

Nhng bin c khng mong i c th gy cho ngn hng nhng tn tht ln. Chnh

v vy, tr nhng khch hng c uy tn cao, phn ln khch hng phi c ti sn

m bo khi nhn tn dng ca ngn hng. t yu cu phi c ti sn m bo,

ngn hng mun c c ngun tr n th hai khi ngun th nht l thu nhp t

hot ng khng m bo tr n.

1.1.4.1.Cc hnh thc ti sn m bo

Phn loi theotnh cht an ton: ngn hng chia ti sn m bo thnh 2 loi:loi 1 v loi 2.

Loi 1 l cc ti sn thuc s hu hoc s dng lu di ca khch hng, hoc

m bo ca bn th 3 cho khch hng ca ngn hng (bo lnh). Nhng m bo

ny khng c hnh thnh t khon tn dng ca chnh ngn hng. m bo loi 1

c th c gi tr ln hn, nh hn hoc bng gi tr ca khon tn dng ty thuc


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vo d on ca ngn hng v ri ro. Cc khon tn dng da trn ti sn m bo

loi 1 thng m bo an ton cho ngn hng, song gy kh khn cho c ngn hng

ln khch hng trong vic nh gi, bo qun, lm cho thi gian phn tch tn dng

thng b ko di.

Loi 2 l nhng ti sn c hnh thnh t ngun ti tr ca ngn hng. V d

khi ngn hng cho ngi nng dn vay 10 triu mua b, ngi nng dn khng

c ti sn m bo loi 1, th s b hnh thnh t vn vay s c th tr thnh m

bo loi 2. y l liu php cui cng ngn hng c th hn ch vic ngi vay

bn ti sn c hnh thnh t vn vay. Tuy nhin, khi ngi vay khng c kh

nng tr n th phn ln cc ti sn ny cng u b gim gi,kh bn. Do , ti

sn loi 2 khng m bo cho ngn hng thu gc v li. Ti sn loi 2 thng p

dng cho khch hng m ti sn loi 1 c t hoc khng th tr thnh ti sn m

bo cho ngn hng.

Phn loi ti sn m bo theo hnh thc vt cht +) m bo bng hng ha trong kho nh nguyn, nhin, vt liu, sn

phmNu ngn hng c kho bi ring hoc c phng thc bo qun thch hpth y l hnh thc rt thun li cho khch hng v ngn hng. Cc nhn t tc

ng n vic chp nhn hng ha lm m bo:

- Kh nng kim sot hng ha m bo: nu hng m bo thuc kho ngivay, hoc kho ngi vay thu, ngn hng phi nmquyn kim sot vic bn hng

ha nu khng ngn hng phi c kho ct gi hng m bo. Ngn hng phi

nm gi hng hoc giy t lu kho m bo ngi vay khng mang th chp cho

ngn hng khc, hoc rt hng ra bn. Ngn hng cng xem xt vic nhng m

bo ny c th mang m bo cho t chc tn dng khc vay vn. Khi c nhu

cu vay, ngi vay phi trnh cho ngn hng kim sot hng ha trong kho (sau khi

tr i hng ha m bo n khc, hng km cht lng, hng ha c ti tr bng

ngun vn t ckhong 70-80%phn cn li mi l i tng cho vay ca ngn

hng, ng thi l m bo cho khon vay).


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- Tnh th trng ca hng ha m bo. Ngn hng quan tm n tnh n nhgi tr th trng ca m bo: hng ha phi d bn( c th trng )v gi phi

tng i n nh.

- Kh nng bo qun v nh gi hng m bo:rt nhiu hng ha i hi kthut bo qun cao, nu khng s b gim gi. Do vy ngn hng ch thng chp

nhn hng ha t chu nh hng ca yu t mi trng.

Hng ha phi c bo him. Bo him strnh cho ngn hng tn tht ln khi

hng b chy, trm cp hoc cc thin tai khc.

+) m bo bng ti sn c nh. Nh my, trang thit b sn xut v cc phng

tin vn chuyn, cy con, quyn s dng t ai,rngu c th tr thnh m

bo cho ngn hng. m bo bng t ai rt phc tp. Khch hng cn phi ng

k vi s a chnh, hoc cc cquan c thm quyn v vic chuyn nhng hoc

th chp cho ngn hng. Cc nhn t tc ng ti vic chp nhn ti sn c nh

lm m bo cho cc khonti tr:

- Quyn s hu hp php hoc quyn thu lu di: ti sn c nh phi bn c

khi cn thit. iu ny lin quan n quyn s hu hoc quyn s dng ca ti snv kh nng chuyn nhng ti sn . Ngn hng cng quan tm n tranh chp

v di chc nhcc quy nh ca php lut i vi ti sn m bo.

- Tnh th trng ca ti sn m bo: gi c ca ti sn c nh thng c nhng

giai on thay i rt ln. My mc lp t vn hnh thng b gim gi ln so

vi gi tr cn li. Nhiu loi ti sn c nh b tc ng mnh ca hao mn v

hnh. Bn cnh c nhiu loi ti sn c nh th gi tr thng xuyn gia tng

nhcy trng, vt nui. Ngn hng thng phi nghin cu nhng tnh cht ny

nh t l ti tr hp l va m bo an ton cho ngn hng va p ng yu cu

vn ca khch hng .

- Bo him: ngn hng yu cu khch hng phi mua bo him i vi ti sn c

nh lm m bo cho khon ti tr.

+) m bo bng cc hp ng chi tr ca ngi th 3. Nhiu khch hng k hp

ng bn hng ha hoc cung ng dch v (v d bn hng, nhn thu cung cp,


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xy dng..) v nhn v hp ng thanh ton. Mt s trng hp thanh ton lin

quan n bo him x hi, bo him nhn th hoc cc bo him khc. Hp ng

thanh ton l cam kt ca ngi th 3 v victhanh ton s tin trong thi hn nht

nh vi nhng iu kin c th cho khch hng . Hp ng ny c th m bo

cho khch hng nhn ti tr ca ngn hng. Cc nhn t nh hng l:

- Kh nng chi tr ca ngi th 3: vic titr cho khch hng da trn cc hp

ng chi tr chuyn trng tm phn tch tn dng t khch hng sang ngi th

3. Tnh hnh ti chnh, uy tn, tnh sng phng trong thanh ton l nhng yu t

ngn hng cn nhc.

- Kh nng thc hin hp ng vi ngi th 3 ca khch hng: nu ngi cung

cp hng ha v dch v hoc ngi mua bo him khng c kh nng thc hin

hp ng cam kt th bn thanh ton s khng thc hin cam kt thanh ton. V d,

ngn hng s xem xt cc loi bo him, cc iu kin hn ch.. nh gi tnh

thch hp i vi khch hng.

- Cc cam kt c kh nng chuyn nhng: nu khch hng chuyn nhng

cam kt cho ngi khc th ngn hng rt kh thu hi n, v vy, ngn hng phixem xt kh nng chuyn nhng cc cam kt. V d, ngn hng phng c

nhng hp ng bo him ngn hn, nm quyn s hu hp php bng cch yu

cu cng ty bo him vit giy chuyn

+) m bo bng chng khon: cc chng khon c th bn vi t nhiu ri ro.

Qun l chng khon l tng i thun tin i vi ngn hng do phn ln ngn

hng u c nghip v qun l v khch hng chng khon. Cc nhn t nh hng

n vic s dng lm m bo:

-Tnh an ton ca chng khon:Ngn hng quan tm n tnh hnh ti chnh,uy tn ca cc t chc s hu chng khon, tc l ngi ta chi tr cc chng khon.

Cc chng khon ca chnh ph, cc t chc ti chnh ln hoc cc cng ty ln

thng d c ngn hng chp nhn m bo bng chnh chng khon ca chnh

khch hng.


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-Tnh th trng (tnh thanh ton). Cc chng khon thng xuyn trao itrn th trng c ngn hng u tin nhn lm m bo so vi cc chng khon t

trao i. Nhiu loi chng khon gi c b nh hng ca nn u c, do vy, ngn

hng phi phn tch k lng tnh bin ng trong gi tr th trng ca chng khon

lm m bo.

+) m bo bng bo lnh ca ngi th ba: ngi th ba cam kt thc hin cc

ngha v ti chnh trao i vi ngn hng thay cho khch hng khi khch hng

khng thc hin c. Bo lnh l hnh thc bo m i nhn. i vi ngi bo

lnh c uy tn (Nh nc, cc t chc ti chnh ln, cc cng ty ln). Ngn hng

chp nhn bo lnh khng cn ti sn m bo. i vi nhng ngi bo lnh cha

c uy tn, ngn hng i phi c ti sn m bo cho bo lnh . Cc nhn t nh

hng gm:

- Uy tn ca ngi bo lnh.- Ti sn m bo ca ngi bo lnh.

+) m bo bng s d b:

Trong mt s trng hp ngn hng khng i m bo di hnh thi hng hahay bo lnh. Cc m bo loi ny u gn lin vi th tc phc tp, khng c li

cho c ngn hng ln khch hng. Hn na, ngn hng d tnh nu ri ro c xy ra

vi khch hng th tn tht cng ch chim mt phn s tin vay. Trong trng hp

ny ngn hng c th yu cu m bo bng tin g k qu (s d b). S tin m

bo c th c chuyn sang ti khon khc ca khch hng, hoc vn lu trn ti

khon gi song khch hng khng c quyn s dng cho n khi tr ht n

cho ngn hng. m bo bng k qu th tc n gin v phn ln k qu c gi tr

nhhn s tin vay (k qu c th t 10-100%). Tuy nhin, k qu lm ng vn

ca khch hng v trong trng hp s tin vay ln, ngn qu ca khch hng nh

hoc cn thit lu chuyn, t l k qu cao th hnh thc m bo ny khng ph

hp.

1.1.4.2. Cc nghip v m bo


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+ Cm c: l hnh thc theo ngi nhn ti tr ca ngn hng phi

chuyn quyn kim sot ti sn m bo sang cho ngn hng trong thi gian cam

kt (thng l thi gian nhn ti tr).

Cm c thch hp vi nhng ti sn ngn hng c th kim sot v bo

qun tng i chc chn, ng thi vic ngn hng nm gi khng nh hng n

qu trnh hot ng ca ngi nhn ti tr, v d nh cc chng khon, cc hp

ng, s tit kim, ngoi t mnh, kim loi qu. Cc ti sn ny gn nh, d qun l,

khng chu nh hng ca cc yu t mi trng t nhin. i vi hng ha, ngn

hng thng chp nhn cc loi t chu tc ng ca mi trng, (tnh cht l ha v

cng dng) trong thi gian cm c.

Ngn hng yu cu cm c khi xt thy vic khch hng nm gi ti sn

m bo l khng an ton cho ngn hng. Thng l cc ti sn m khch hng

d bn, d chuyn nhng. Khi ti tr da trn m bo bng cm c, ngn hng

kim tra tnh hp php, hp l, an ton ca vt cm c nh quyn s hu ca khch

hng, kh nng chi tr ca ngi cam kt (nh cng ty pht hnh chng khon,

cng ty bo him) i vi vt cm c, gi tr th trng khi pht mi Ngnhng cng vi khch hng nh gi vt cm c, quy nh quyn v ngha v i vi

cc m bo cm c nh chuyn giao vt cm c, ngha v ca ngn hng trong

vic qun l gi gn vt cm c, quyn ca ngn hng pht mi vt cm c khi khch

hng vi phm cc cam kt trong hp ng ti tr V d, i vi cm c chng

khon c nim yt ti th trng chng khon. Cch cm c nh sau: khch hng

lm n vay v xin cm c chng khon, cc chng khon ny c th sang tn ngn

hng hoc c ngn hng lu gi vi cam kt chuyn li cho khch hng. Ngn

hng chuyn n chuyn nhng ti cng ty ng k chng khon cng ty

chuyn tn cho ngn hng. Cc chng khon ny thuc s hu ca ngn hng. Khi

khch hng tr n, ngn hng s lm th tc chuyn nhng li. Cc chng

khon v danh th khng cn lm giy chuyn .


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+ Th chp: l hnh thc theo ngi nhn ti tr phi chuyn cc giy t

chng nhn s hu (hoc s dng) cc ti sn m bo sang cho ngn hng nm gi

trong thi gian cam kt.

Nhiu ti sn ca khch hng tr thnh m bo cho cc khon ti tr ca

ngn hng song vn phi tham gia vo qu trnh hot ng. Nhng ti sn ny ngn

hng khng th cm c. V d nh my mc, trang thit b, nh t ang trong qu

trnh s dng, hng ha ang trong qu trnh lun chuyn. Cc ti sn ny thng

cng knh, phn tn. Hn na vic bn hoc chuyn nhng cng khng n gin.

Tr cc ngn hng, cc cng ty ti chnh c th nm gi c th nm gi nhiu

chng khon, ti sn ch yu ca doanh nghip l hng ha v ti sn c nh. V

vy m bo bng th chp rt ph bin, c bit i vi doanh nghip v ngi

tiu dng. Do gi tr ca ti sn loi ny thng ln nn doanh nghip c th vay

ngn hng vi quy m ln.

m bo bng th chp cho php ngi nhn ti tr s dng ti sn m

bo phc v cho hot ng kinh doanh. l mt thun li. Tuy nhin, qu trnh s

dng s lm bin dng ti sn, hn na do kh nng kim sot ti sn m bo cangn hng b hn ch, khch hng c th li dng phn tn, lm gim gi tr ca ti

sn, gy thit hi cho ngn hng.

Khi ti tr da trn m bo bang th chp, ngn hng phi xem xt k vt

th chp. Trong hp ng th chp ( k cng vi hp ng ti tr), phi c phn m

t vt th chp (din tch, cc mc nh du, giy t s hu i vi t, gi tr th

trng, cng dng, loi cng ngh, quyn s hu i vi my mc, thit b,

phng tin vn ti, nm tui, kh nng sinh trng..i vi cy trng, vt nui, cc

sn phm gn vi t). Nh vy ngn hng phi c cc nh chuyn mn (hoc

thu) kh nng nh gi m bo. Nu nh gi qu cao, quy m ti tr c th

ln (ti tr theo t l % trn gi tr m bo), c th gy ri ro cho ngn hng.

Ngc li, nu nh gi thp s nh hng n kh nng vay ca khch hng. Sau

khi nh gi, ngn hng v khch hng phi tha thun v ni qui s dng m bo,


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quyn ca ngn hng gim st m bo, pht mi m bo khi khch hng vi phm

hp ng ti tr.

1.1.5.Nhn t xc nh quy m v tnh a dng tn dng ngn hng

Quy m v tc tng trng tn dng ca cc ngn hng l rt khc nhau,

ph thuc ch yu vo:

Cc c trng thuc vo lnh vc dch v ngn hng cung cp: Mi ngnhng phi p ng nhu cu c th v tn dng ca khch hng trong lnh vc dch v

m ngn hng cung cp. V d, cc ngn hng hot ng vng ngoi thng c

khch hng ngo l nhng h gia nh, cc ca hng mua bn l, cc c nhnvi cc khon tn dng nh. Ngc li cc ngn hng hot ng thnh ph thng

c i ng khch hng ng o l nhng siu th, tr s cc cng ty, cc c s sn

xut vi nhng khon tn dng ln.

Quy m ngn hng: nhn chung cc nc u quy nh, d n tn dng chomt ngn hng ph thuc vo quy m vn t c ca ngn hng. Cc ngn hng ln

thng cung cp cc khon tn dng cho doanh nghip v cng ty, cc ngn hng

nh li tp trung vocc khon tn dng nh cho cc c nhn, h gia nh, cc cng

ty v ca hng t nhn. Nh vy, quy m ngn hng cng l nhn t xc nh quy

m tn dng v chng loi tn dng ca ngn hng.

T sut li nhun d tnh: tnh a dng ca tn dng ph thuc ch yu vot sut li nhun d tnh i vi tng nhm tn dng. Vi cc nhn t khc khng

i, ngn hng s u tin cp cc khon tn dng mang li li nhun rng ln nht

sau khi tr chi ph v ri ro tn dng. Quy m ngn hng c nh hng ng k n

t sut li nhun i vi cc nhm tn dng khc nhau. Nhn chung, cc ngn hng

nh thng c t sut li nhun cao i vi tn dng thng mi v bt ng sn,

trong khi cc ngn hng ln c u th trong vic cp th tn dng cho c nhn v

h gia nh. iu hin nhin l, quy m khch hng cng nh quy m ngn hng c

nh hng ng k n t sut li nhun tn dng. V d ngn hng ln cp tn dng

cho khch hng thng p dng mc li sut thp hn v mc ri ro tn dng thp


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v p lc cnh tranh cao hn. Ngc li tn dng ca ngn hng nh cp cho cng

ty va v nh thng c mc li sut cao hn.

1.1.6. Cht lng tn dng v xp loi ngn hng

Cht lng danh mc tn dng v chnh sch tn dng ca ngn hng lun l

i tng kim tra ca thanh tra ngn hng. M, cn b thanh tra tin hnh xp

hng cht lng ti sn c ca ngn hng (bao gm tn dng) theo cc cp (bng

s) nh sau:

1 = hot ng tt.

2 = hot ng kh.3 = hot ng trung bnh.

4 = hot ng bn b thua l.

Ngn hng no c nh gi cng cao th cng b t nh chc trch v thanh

tra. Cn b thanh tra thng kim tra cc khon tn dng c s d ln hn mt mc

quy nh no , cn cc khon tn dng nh hn th ch tin hnh kim tra ngu

nhin. Nhng khon tn dng hot ng tt, nhng c mt vi im yu nh nh

khng tun th chnh xc quy trnh tn dng hay khng lu tr y h s khchhng c gi l tn dng c thiu st. Nhng khon tn dng cha ng nhng

im yu cn bn hay theo nh thanh tra l nguy him nh tp trung qu ln cho

mt khch hng hay mt ngnh, ngh no gi l tn dng tp trung.

Khi cn b thanh tra pht hin ra nhng khon tn dng cha ng ri ro khng tr

c n ngay lp tc theo nh tha thun, th chng c xp vo loi tn dng

xu. Cc khon tn dng xu c phn thnh 4 nhm:

N cn ch : cc khon tn dng c t chc nh gi l c kh nng thuhi y c gc v li nhng c du hiu khch hng suy gim kh nng

tr n.

N di tiu chun: cc khon n c t chc tn dng nh gi l c khnng thu hi y c n gc v li khi n hn. Cc khon n ny c t

chc tn dng nh gi l c kh nng tn tht mt phn c gc v li


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N nghi ng: cc khon n c t chc tn dng nh gi l c kh nngtn tht cao.

N c kh nng mt vn: cc khon n c t chc tn dng nh gi lkhng cn kh nng thu hi, mt vn.

Tuy nhin cht lng tn dng v cc ti sn c khc ca ngn hng mi ch l mt

kha cnh phn nh cht lng hot ng ca ngn hng ni chung. Vic xp hng

ngn hng cn da vo s xem xt ca cn b thanh tra v cc tiu ch nh: vn ch

s hu, cht lng qun l, biu thu nhp, kh nng thanh ton v mc nhy

cm vi ri ro th trng. cc tiu ch ny cbit n rng ri vi tiu

CAMELS, bao gm: Capital adequacy, Asset quality, Management quality, Earning

record, Liqyidity position, Sensitivity to market risk.

Nhng ngn hng c h s xp hng tng hp theo tiu ch CAMELS cng thp th

cng bc l ri ro nn c cc nh thanh tra xp vo cc nhm t 1 n 3.

1.1.7. Vai tr ca tn dng ngn hng

+)Tn dng ngn hng thc y qu trnh tch t v tp trung vn cho sn xut

Trong nn kinh t quc dn lun c nhng ngun vn tm thi cha c s

dng bao gm:

Vn tm thi nhn ri ca cc t chc kinh t t cc qu lng, qu khu

hao, qu phc li, Vn tm thi nhn ri trong cc tng lp dn c. Tn dng ngn

hng ng vin tp trung cc ngun vn v mt mi thng qua hot ng huy

ng vn. Trn c s , ngun vn s c ngn hng s dng thng qua cc

nghip v s dng vn ca mnh nhm mang li hiu qu kinh t cao, trnh tnhtrng vn cht, t thc y nn kinh t pht trin.

+) Tn dng ngn hng gp phn vo qu trnh vn ng lin tc ca ngun vn,

lm tng tc chu chuyn tin t trong nn kinh t to c ch phn phi vn mt

cch c hiu qu.

Vic tm thi thiu vn d tr hng ho, m rng sn xut thng

xuyn xy ra cc doanh nghip. Trong trng hp thiu vn phc v qu trnh sn


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xut, doanh nghip phi i vay vn ngn hng. Nh vy, tn dng ngn hng gp

phn iu ho vn trong ton b nn kinh t, to cho qu trnh sn xut c din ra

lin tc.

Thng qua c ch sng lc, gim st Ngn hng thng mi s ch cho vay

cc d n c tnh kh thi cao, kh nng thu hi vn ln. iu ny to nn mt c

ch phn phi vn hiu qu.

+) Tn dng ngn hng gp phn kim sot v gim c bng ng tin i vi cc

hot ng sn xut kinh doanh ca doanh nghip nhm nng cao hiu qu s dng

vnCc ch th kinh t khi vay vn ngn hng u phi cam kt thc hin cc

iu kin m ngn hng a ra nhm m bo s dng vn ng mc ch, c hiu

qu, tr n ng hn. Ngn hng thng xuyn gim st qu trnh s dng vn vay.

Nu khng thc hin ng cam kt th ngn hng s phi dng n cc bin php

ch ti tn dng. Do , cc ch th kinh t u phi tm mi bin php tng hiu

qu s dng vn nh y nhanh vng quay vn, tng nng sut, gim gi thnh va

nhanh chng tiu th sn phm hon vn cho ngn hng,va thu li nhun,

v vy, hiu qu s dng vn vay c nng cao.

+) Tn dng ngn hng c vai tr quan trng trong t chc iu ho lu thng tin

t.

Trong qu trnh thc hin nghip v ca mnh, cc ngn hng huy ng

v tp trung vn tm thi nhn ri, ng thi rt ra khi lu thng mt b phn

tin t khng cn thit (khng cn i vi quan h tin-hng, gy lm phtnn kinht). Mt khc, da vo quy lut ca lu thng tin t trong qu trnh cn i ngun

vn tn dng vi nhu cu vay vn, NHNN thc hin a tin vo lu thng. Do ,

s vn ng ca vn tn dng da trn nguyn tc m bo hiu qu kinh t t

chc iu ho lu thng tin t.


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+) Tn dng ngn hng to iu kin pht trin cc ngnh kinh t mi nhn, l ng

lc i vi vic hnh thnh v chuyn dch c cu kinh t theo hng cng nghip

ho hin i ho nn kinh t.

Hot ng tn dng ngn hng ltp trung vn tm thi nhn ri quy v mt

mi cho cc thnh phn kinh t vay. Tuy nhin, vic cp tn dng khng phi tri

u cho cc ch th c nhu cu m phi tp trung vo nhng ch th kinh t c trin

vng pht trin sn xut kinh doanh, cc lnh vc kinh t cn c u tin v chnh

nhng ngnh kinh t s thc y ngnh kinh t khc pht trin, to iu kin cho

nn kinh t pht trin bn vng theo hng cng nghip ho, hin i ho.+) Tn dng ngn hng gp phn thc y qu trnh m rng mi quan h giao lu

kinh t quc t.

Trc xu th quc t ho, s giao lu kinh t gia cc nc lun c t ra.

Trong nn kinh t m th cc doanh nghip khng ch c quan h mua bn vi cc

thnh phn khc trong nn kinh t m cn c nhng quan h xut nhp khu vi cc

doanh nghip nc ngoi. Ngn hng thng mi c th thc y mi quan h ny

thng qua hnh thc bo lnh, cho vay v.v..i vi cc doanh nghip. T nng

cao uy tn ca doanh nghip trn trng quc t.

Hot ng tn dng l hot ng mang li li nhun ln nht cho phn ln

cc ngn hng. Tuy nhin, v c thc hin di hnh thc tin t, khng b gii

hn bi chiu vn ng nn tn dng ngn hng d gp ri ro: b khch hng s

dng vn vay sai mc ch, dn n tht thot vn. Trong trng hp vn vay

khch hng khng tr c vt qu kh nng chng ca ngn hng th s dnn s ph sn ca ngn hng, gy nh hng tiu cc n nn kinh t x hi. V

vy, vic nng cao cht lng tn dng hay qun l lun l yu cu cp thit vi

mi NHTM.

1.1.8. Chnh sch tn dng ngn hng

Mt trong nhng bin php quan trng cc khon tn dng p ng c

cc tiu chun php l v m bo an ton l vic hnh thnh cc tiu chun php l


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v m bo an ton, l vic hnh thnh mt chnh sch tn dng an ton v hiu

qu. Chnh sch tn dng cung cp cho cn b tn dng v nh qun l mt khung

ch dn chi tit ra cc quyt nh tn dng v nh hng danh mc u t tn

dng ca ngn hng. Thng qua kt cu danh mc tn dng ca mt ngn hng, ta

c th bit c chnh sch ti sn ca ngn hng ny l nh th no. Nu mt

chnh sch tn dng khng hiu qu th phi tin hnh kim tra hoc phi tng

cng qun l bi ban lnh o ngn hng.

Chnh sch tn dng mang li nhiu hu ch trong qu trnh thc hin cho

vay. Trc ht, i vi cn b tn dng, h bit c cn phi lm cc bc nh th

no khi tin hnh mt khon cho vay v bit c trch nhim ca mnh n u,

i vi ngn hng thng qua chnh sch tn dng ngn hng c th t c mt

danh mc tn dng a mc ch, lm tng kh nng sinh li, kim sot c tim n

ri ro v p ng c cc i hi t cc nh qun l.

Qun l ri ro tn dng trong chnh sch tn dng:

Chnh sch tn dng l mt trong nhng phng thc qun l ri ro tn

dng ang c cc ngn hng trin khai hin nay. Chnh sch tn dng gip chohot ng phn tch tn dng trong tm kim sot. Vy ni dung qun l ri ro tn

dng th hin trong chnh sch tn dng nh sau:

1- Mc ch cadanh mc tn dng ngn hng (bao gm cc c im ca mtdanh mc tn dng tt xt theo cc tiu ch nh cc loi tn dng, nhng k hn

tn dng, cc ln tn dng v cht lng tn dng).

2- Phn hng thm quyn cho vay i vi tng cn b tn dng v tng hi ngtn dng (quy nh mc cho ti a, cc loi tn dng c php v ch k ca

ngi c trch nhim).

3- Phn cp chu trch nhim trong cng vic v bo co thng tin trong ni bphng tn dng.

4- Quy trnh tip nhn, kim tra, nh gi v quyt nh i vi n xin vay cakhch hng.


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5- H s bt buc i vi tng n xin vay, v nhng g phi c lu gi ti

ngn hng (v d nh cc bo co ti chnh, hp ng bo m tn dng)

6- Phn cp chu trch nhim trong ni b ngn hng, c th ai lngi chu trch

nhim kim tra v duy tr h s tn dng.

7- Cc ch dn nhn, nh gi v hon tt h s m bo tn dng.

8- Quy nh chnh sch v quy trnh n nh mc li xut tn dng, mc ph, v cc

iu kin hon tr n vay.

9- Quy nh nhng tiu chun cht lng p dng chung cho tt c cc loi tn

dng.

10- Quy nh gi hn tn dng ti a, quy nh hn mc ti a, t l tng d

n/tng ti sn ti a.

11- Quy nh lnh vc hot dng chnh ca ngn hng t hng hot ng tn

dng cangn hng vo lnh vc ny.

12- Cc phng n u tin trong vic pht hin, phn tch v s l tn dng c vn

.

Ty theo c im c th ca tng ngn hng, nh qun l c th b xung thmnhng quy nh cho ph hp. V d, ngn hng c quy nh khng cp mt s loi

tn dng nht nh, nhng li quy nh u tin i vi mt s loi tn dng khc

1.2. Ri ro tn dng ca Ngn hng thng mi.

1. 2. 1. Khi nim ri ro tn dng.

c rt nhiu cch tip cn v ri ro di rt nhiu gc khc nhau v

thng nht quan im Ri ro l kh nng c th xy ra cc bin c khng lng

trc v thng gy ra cc hu qu xu. Ri ro lun xut hin bt ng v e da s

sng ccn ca doanh nghip. Thng th nhng hot ng kinh doanh mang li li

nhun cng co th n cha ri ro cng ln, mu thun ny lun tn ti. Do vy mun

c li nhun cng cao th cn phi chp nhn ri roc th xy ra d tm bin php

hn ch, phng nga nhm gim thiu thit hi do ri ro gy ra.

L mt n v hot ng kinh doanh trong lnh vc tin t, Ngn hng

thng mi phi thng xuyn i mt vi rt nhiu loi ri ro nh: ri ro tn dng,


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ri ro hi oi, ri ro li sut, ri ro thanh ton, ri ro tn ng vn v cc loi ri

ro khc.

Trong iu kin hin nay tn dng vn l hot ng c bn nht ca ngn hng v

ng thi ri ro tn dng cng l loi ri ro ln nht, thng xuyn xy ra v gy

hu qu nng n nht i vi hot ng cua ngn hng. S d vy l v d n tn

dng thng chim mt t l ln gi tr tng ti sn v to ra mt phnkhng nh

ngun thu ca ngn hng. Do vy ri ro tn dng cng c cp n rt nhiu

trng hot ng kinh doanh ngn hng ni chung v hot ng tn dng ni ring.

Theo quyt nh 493/2005/Q-NHNN ngy 22/4/2005 ca Ngn hng nh nc

Vit Nam th Ri ro tn dng trong hot ng ngn hng ca t chc tn dng l

kh nng xy ra tn tht trong hot ng ngn hng ca cc 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 c hiu my cch n gin l mt kh nng trong tng lai

ngi i vay ngn hng hoc ngi cho vay tht bi trong vic thc hin ng cc

iu khon trong hp ng tn dng. Nh vy ri ro tn dng l kh nng khchhng vay vn khng thanh ton c tin li hoc vn gc hoc c hai. Ri ro tn

dng khng ch gii hn hot ng cho vay, m cn bao gm nhiu hot ng

mang tnh cht tn dng khc ca ngn hng nh bo lnh, cam kt, chp thun ti

tr thng mi, cho vay th trng lin ngn hng, c thu mua, ng ti tr

Ri ro tn dng l mt tt yu m cc ngn hng khng th loi b hon ton ra

khi hot ng tn dng ca mnh, h buc phi chp nhn s tn ti ca ri ro v

c gng tm mi phng thc d c th hn ch ti mc thp nht ri ro tn dng,

c bit l khi th gii ang tin dn ti giai on ton cu ha, cc hot ng ca

ngn hng tr nn v cng phong ph v khng ch gi hn quc gia nh trc

y m cn hng ra cc th trng quc t. Trong bi cnh , cc hot ng tn

dng cha ng nhiu ri ro hn, yu cu c mt phng thc qun tr ri ro tn

dng hiu qu l vn trng tm trong cng cuc i mi v pht trin ca cc

ngn hng hin nay. ng thi, s tng cng kim sot quc t, nh Hip c


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Basel do y ban Basel ban hnh, t ra yu cu cc ngn hng cn c nhng bin

php hu hiu hn ch ri ro v p ng c nhng tiu chun quy nh.

1. 2. 2. Nguyn nhn ca ri ro tn dng.C rt nhiu nguyn nhn gy ra ri ro tn dng. Qun l ri ro tn dng cn xc

nh nhng nguyn nhn c th, xc thcgy ri ro tn dng c bin php hn

ch.

* Nhng nguyn nhn thuc v ngn hng.

C nhiu yu t gy ra ri ro tn dng m nguyn nhn thuc v ngn hng, c th

k y mt s nguyn nhn nh sau:

+ Chin lc kinh doanh ca ngn hng: Ty theo chin lc kinh doanh c th

m mi ngn hng a ra cc mc chp nhn ri ro khc nhau, v d Ngn hng

A c th chp nhn mt mc ri ro cao hn nhm thu c mt mc li nhun

k vng cao hn hoc mt th phn ln hn, trong khi , mt Ngn hng B ch

chp nhn mt t l ri ro nh mc d cc khon li nhun k vng ch mc trung

bnh, song c an ton cao hn so vi Ngn hng A.

+ Bn cht v mc phc tp ca cc hot ng ngn hng: Cc hot ng ngnhng ngy cng tr nn a dng v phc tp hn, mng li nhiu li nhun hn

song mc ri ro cng cao hn. Ty thuc vo mc phc tp ca cc hot

ng ngn hng m xc nh c kh nng chp nhn ri ro ca mnh. Ngn hng

tin hnh m rng hay a ra mt sn phm tn dng mi phi ph hp v mc

tin cy i vi kh nng tr n ca ngi vay. Cc ri ro trong tng sn phm mang

tnh cht dc th ring bit, do ngn hng cn xc nh cc ri ro thng qua bn

cht ca tng sn phm v thc hin bin php hn ch ri ro tt nht theo cc tiu

chun cho tng loi.

+ p lc cnh tranh trong hot ng tn dng: Hin nay khi cc ngn hng ang

bc vo cuc cnh tranh gay gt v quyt lit, cc khon tn dng c chp nhn

d dng hn nhm tng thm th phn cho ngn hng song cng em li nhiu ri ro

hn.


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+ Mc tp trung ca danh mc tn dng: Mc tp trung trong danh mc tn

dng theo cc c th ring trc tip nh hng n ri ro ca danh mc tn dng.

Mt khon vay mang mt c im bt li no s c kh nng gy ra tht thot

trm trng hn nu ngn hng c mc tp trung cao co cc khan cho vay c

cng cc c im ny. Ngn hng c th hn ch cc ri ro do tp trung trong danh

mc tn dng bng cch thng xuyn nh gi ri ro trong tng th trng, trong

tng ngnh, tng v tr a l, sn phm v hnh thc th chp, loi tin t v hnh

thc o hn, t bo m duy tr mt danh mc tn dng a dng.

+ Cc h thng nh gi v qun l ri ro tn dng cha t c yu cu v s

tng hp, cht ch, thng nht v hp l.

+ Do bn thn cc ngn hng khi pht sinh cc khon n xu thng khng phn

nh vo ti khon v chuyn thnh n kh i v nh vy s nh hng ti thnh

tch ca ngn hng, khin cho bng cn i khng p. iu ny dn ti vic

ngn hng tip tc gia hn cho khch hng nhiu ln, cho php khch hng o n

v dn n vic khng thc hin thu n ng theo hp ng tn dng.

+ H thng thng tin cha y , cp nht v chng xc khin cho qu trnh nhgi ri ro gp rtnhiu kh khn.

-Ngn hng cha c c thng tin y v ton b th trng ca khchhng.

-Ngn hng khng c nhng knh thng tin chnh xc kim tra v khchhng nh thng qua cc ngn hng khc, thng qua cc khch hng khc, thng qua

bo ch v cc c quan c lin quan Ngn hng khng nh gi c chnh xc

mi quan h v ang c ca doanh nghip i vi cc nh ch ti chnh khc,

m ch yu l cc ngn hng thng mi khc do cc doanh nghip c th vay cng

mt lc nhiu ngn hng (doanh nghip ang vay c th bao nhiu, ca nhng t

chc no, tr n c bao nhiu, cha tr n hoc qu hn bao nhiu).

+ Xut pht t nhng cn b tn dng.

-Cn b tn dng cha c nhng nhn thc y v tm quan trng ca vichn ch ri ro tn dng.


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-Cn b tn dng cha c nhng nh gi chnh xc v khch hng v khnng tr n ca h (bao gm ngnh ngh kinh doanh, ma v, t cch phm cht

ca khchhng, chin lc kinh doanh, th phn trn th trng trong nc v quc

t, uy tn ca doanh nghip).

-Cn b tn dng cha c nhng nh gi chnh xc v ngnh hng kinhdoanh, tim nng v v tr ca ngnh hng trong ton b nn kinh t; xu hng

pht trin ca ngnh hng hin nay v trong tng lai trn th trng trong nc,

khu vc v quc t; cc ch trng ca Nh nc v s pht trin ca ngnh hng

ny trong tng lai, chng minh bng cc con s c th v cc vn bn php lut c

th.

-Cnb tn dng cha c nhng nh gi chnh xc v phng n kinh doanhca khch hng.

-Cn b tn dng cha c nhng nh gi chnh xcv nhng i tc tham giabo lnh cho cc khon tn dng.

-Cn b tn dng cha c nhng nh gi chnh xc v cc ti sn m bocho khon tn dng.

-Cn b tn dng khng d bo c nhng vn c th pht sinh t phakhch hng c th gy bt li cho ngn hng (vic d on cc vn ny cn ty

thuc vo thi hn ca tng khon vay, v d nh cc khon vay nhn hn th vic

d on cng ch trong mt thi gian ngn, cn cc khon vay di hn th vic d

on phi bao qut mt khong thi gian di hn v yu cu c th hn, cht ch

hn).

-o c ngh nghip ca cn b khin cho vic xem xt cc khon cho vaykhng c khch quan v ng n, c th gian ln hoc c tnh lm sai:

Lm tri quy trnh tn dng mu li c nhn.nh gi ti sn th chp khng ng vi gi tr thc t do c s thng ng

vi khch hng.

Trc tip thu n gc v li nhng khng np li cho ngn hng m dng chomc ch c nhn.


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Lp h s gi vay tin c nhn, vay h, nh ngi vay h, vay tin ngnhng chuyn cho cng ty TNHH gia nh.

Ty xa, sa cha chng t c gi th chp vay tin ngn hng.* Nhng nguyn nhn thuc v khch hng.

+ Nhng nguyn nhn ch yu xut pht t nng lc qun l ca khch hng,

bao gm:

-Kh nng qun l trong lnh vc kinh doanh ca khch hng khng tt dnn nhng thua l v khng c kh nng tr n cho ngn h ng.

-S yu km trong vic tnh ton nhng bt trc c th xy ra trong tng laica khch hng hoc do h qu mo him vi k vng thu c li nhun cao.

-S khng minh bch v ti chnh ca khch hng gy kh khn cho ngnhng trong vic nh gi ri ro.

-Tnh thanh khon khng cao trong cc hot ng ca khch hng, khin chongun vn thu hi chm v khng hiu qu.

-Nhng thay i bt ng trong t chc ni b ca khch hng m ngn hngkhng kim sot c.

+ Nhng nguyn nhn xut pht t s khng tun th cc iu kin trong hp

ng tn dng m khch hng k vi ngn hng, bao gm:

-S c ca khch hng trong vic gian ln nhm la o ngn hng.-Khch hng s dng khon vay khng ng vi mc ch ban u khi xin

cp tn dng.

-S c khng tr n cho ngn hng ng hn ca khch hng nhm s dngc vn vay trong thi gian lu di hn. Trong thc t, nguyn nhn ny c th

mang tnh khch quan nhiu hn, trong trng hp doanh nghip cha thu c

tin ng thi hn phi chi tr cho ngn hng. y khng phi l do hot ng kinh

doanh ca doanh nghip khng c hiu qu m ch n thun l vn thi gian

khng ph hp. Trong trng hp nyngn hng phi xem xt k v c th gia hn

cho doanh nghip to iu kin cho h thanh ton n y cho ngn hng.


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i vi tng khch hng khc nhau thuc cc ngnh ngh khc nhau th mc

ri ro cng khc nhau. Trong chin lc kinh doanh ca NHTM, vic la chn

cc khch hng mc tiu v ngnh ngh mc tiu l mt vic lm thit yu. S tn

ti ca cc ngn hng gn lin vi s tn ti v s pht trin ca khch hng hay

ngnh ngh m ngn hng cp tn dng. i vi nhng i tng khch hng mc

tiu ngn hng cn co nhng nghin cu su rng v ngnh hng, tnh hnh th

trng cng nh kh nng pht trin trong tng lai.

* Nhng nguyn nhn khch quan.

Nhng nguyn nhn khch quan tc ng ti ngi vay, lm h mt kh nng

thanh ton cho ngn hng. V d: thin tai, chin tranh hoc nhng thay i tm v

m (thay i chnh ph, chnh sch kinh t, hng r thu quan) vt qu tm

kim sot ca ngi vay ln ngi cho vay.

Nhng thay i ny thng xuyn xy ra, tc ng lin tc ti ngi vay to

thun li hay kh khn vi ngi cho vay. Nhiu ngi vay vi bn lnh ca mnh

c kh nng d bo, thch ng hoc khc phc nhng tn tht kh khn. Trong

nhng trng hp khc ngi vay c th tn tht song vn c kh nng tr n nghn cho ngn hng c gc v li. Tuy nhin, khi tc ng ca nguyn nhn bt kh

khang i vi ngi vay l nng n, kh nng tr n ca h b suy gim.

1.2.3. Cc chtiu phn nh ri ro tn dng.

Tuy ri ro tn dng l khch quan, song NH phi qun l ri ro tn dng nhm

hn ch mc thp nht cc tn tht c th xy ra. T nhng nguyn nhn ny sinh

ri ro tn dng, ngn hng c th ha thnh nhng ch tiu hoc du hiu chnh pht

sinh trong hot ng tn dng, phn nh ri ro tn dng:

(1) N qu hn v t l n qu hn trn tng d n;

(2) N kh i v t l n kh i trn tng d n;

(3) N c vn .

(4) Tnh a dng ha ca ti sn;


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(5) tnh hnh ti chnh v phng n ca ngi vay (cc yu t ca ngi

vay) hoc xp hng tn dng ngi vay;

(6) m bo tin vay;

(7) Quan h tn dng gia ngn hng v khch hng;

(8) Mi trng hot ng ca ngi vay.

1.2.3.1. N qu hn

N qu hn v t l n qu hn trn tng s d n. N qu hn l khon n

m khch hng khng tr c khi n hn thathun trn hp ng tn dng. Khi

mt mn n khng tr c vo k hn n, ton b n gc cn li ca hp ng s

c chuyn thnh n qu hn.

N kh i v t l n kh i trn tng d n. N kh i l khon n qu

hn v km theo mt s tiu ch khc nh qu mt k hn n, hoc khng c ti

sn m bo, hoc ti sn khng bn c, con n thua l trin min, ph sn

Cc ch tiu ny c lin quan cht ch vi nhau v phn nh cc mc ri ro

tn dng khc nhau. i vi NH, vic khch hng khng tr ng hn c lin quan

n cc thanh khon v ri ro thanh khon v ri ro thanh khon: chi ph tng chi tr tin gi v cho vay ng hp ng. N kh i l mt li cnh bo cho

ngn hng: Hy vng thu li tin vay tr nn mong manh, ngn hng cn c bin

php hu hiu gii quyt.

Cc quan im khc nhau, cc cch tnh khc nhau v k hn n v n qu

hn c th lm cc ch tiu ny bin dng.

Th nht, do nh k hn n khng ng.

Nhiu cn b ngn hng khi cho vay khng quan tm thch ng n chu k

kinh doanh ca ngi vay, hoc do ngun ngn hn l ch yu, h t k hn n

ngn hn ch ri ro. K hn n khng ph hp vi chu k thu thp ca ngi

vay. Khi n hn, ngi vay d nhin s khng th tr c n, gy n qu hn.

Khon n ny tr thnh mi e da ti chnh i vi ngi vay, buc h phi tr

thm khon ph ph gia hn n, hoc phi chu li sut pht.

Th 2, do o n hoc gin n.


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Nhiu khon n ngi vay khng c kh nng hon tr c th c o n

lm gim n qu hn so vi thc t. che du i vi ngn hng cp trn hoc

khng khng phi chu li pht, khch hng v nhn vin ngn hng tha thun vay

khaonr mi tr khon c. Nhn vin ngn hng cng c th thc hin gin n

i vi khon n m chc chn ngi vay khng th tr c. Nhng hnh vi ny

lm ch tiu n qu hn v n kh i khng phn nh y ri ro tn dng.

Th 3, do chnh sch cho vay.

Rt nhiu cc khon cho vay kh i khng th thu hi bng pht mi ti sn

(doanh nghip nh nc, ngi ngho, ti sn khng r rng). Nhng khon cho

vay ny phn ln l cho vay theo ch th ca Chnh ph. Khi Chnh ph cha c

bin php gii quyt chng vn tn ti trn bng cn i ca ngn hng, tr thnh

ti sn o. X l khon n ny rt phc tp. Nhiu ngn hng loi chng ra khi

ch tiu n qu hn v n kh i, xp vo n khoanh (khi c Chnh ph ng

). Tuy nhin, chng thc s e da thu nhp ca cc ngn hng nu Chnh ph

khng tm c ngun b p.

1.2.3.2. Cc khon chi tiu khc.Bn cnh nqu hn v n kh i, nh qun l ngn hng cn s dng cc

hnh thc o ri ro tn dng khc, gn lin vi chin lc a dng ha ti sn, lp

h s khch hng, trch lp qu d phng, t gi i vi cc khon cho vay

- im ca khch hng: thng qua phn tch tnh hnh ti chnh, nng lc sn

xut kinh doanh, hiu qu d n, mi quan h v tnh sng phng... Ngn hng lp

h s v khch hng, xp loi v cho im. Khch hng loi A hoc im cao, ri

ro tn dng thp, khch hng loi C hoc im thp, ri ro cao. Ch tieu ny c

xy dng da trn cc du hiu ri ro m ngn hng xy dng. im ca khch

hng cho thy ri ro tim n.

- Cc khon cho vay c vn : Mc d cha n hn v cha dc coi l n qu

hn, song trong qu trnh theo di, nhn vin ngn hng nhn thy nhiu khon ti

tr ang c du hiu km lnh mnh, c nguy c tr thnh n qu hn. Khon cho

vay c vn c xy dng da trn quy nh ca ngn hng.


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- Tnh km a dng ca tn dng: a dng ha l bin php hn ch ri ro.

Nhng thay i trong chu k ca ngi vay l kh trnh khi. Nu ngn hng tp

trung ti tr cho mt nhm khch hng, ca mt ngnh, hoc mt vng hp th ri

ro s cao hn so vi a dng ha.

- Mt n nh v m: chnh sch thng xuyn thay i, lm pht cao, tnh

hnh chnh tr mt n inh, thin tai u to nn mt n nh v m, tc ng xu

n ngi vay. Do vy, mt n nh v m c ngn hng Xem l mt ni dung

phn nh ri ro tn dng.

1. 3. Qun l ri ro tn dng ca NHTM.

1.3.1. Quan nim v qun l ri ro tn dng.

Ri ro tn dng l kh nng xy ra tn tht ngoi d kin nn hu qu kh

lng trc. V vy, mi ngn hng cn phi quan tm n qun l ri ro tn dng.

Nhn chung, qun l ri ro tn dng l ton b qu trnh kim tra, gim st, phng

nga lin tc, bt u t khu kim nh, nh gi khch hng cng nh khon vay

ca khch hng trc khi c quyt nh cho vay, n gii ngn, theo di v cc

bin php x l, nhng khon n c vn nhm gim thiu mc ri ro c thxy ra nhm nng cao hiu qu hot ng tn dng.

Hot ng qun l ri ro tn dng nhm mc ch m bo cho cc hot

ng tn dng ca ngn hng khng phi gnh chu nhng ri ro hoc hn ch

nhng ri ro m l ra ngn hng phi ganh chu.

1.3.2. Mc tiu qun l ri ro tn dng.

Khi thc hin qun l tt ri ro tn dng ngn hng s t c nhng mc

tiu sau:

-Tng li nhun:Khi ri ro tn dng xy ra s pht sinh cc khon n kh thu hi. nh hng

trc mt ca n n hot ng ngn hng l s ng vn dn n lm gim

vng quay vn ca ngn hng. Mt khc, khi c qu nhiu cc khon n kh hoc

khng thu hi c s li pht sinh cc khon chi ph qun l, gim st, thu n

Cc chi ph ny cn cao hn khon thu nhp t vic tng li sut cc khon n qu


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hn bi v thc ra y ch l nhng khon thu nhp o, thc t ngn hng rt kh c

kh nng thu hi y c chng. Bn cnh , ngn hng vn phi tr li cho

cc khon tin huy ng c trong khi mt b phn ti sn ca ngn hng khng

thu c li cng nh khng chuyn c thnh tin cho ngi khc vay v thu

li. Do khi lm tt cng tc qun l ri ro tn dng ngn hng s m bo c

mc tiu tng li nhun.

-m bo kh nng thanh ton.Ngn hng thng lp k hoch cn i dng tin ra (tr li v gc tin gi,

cho vay, u t mi) v dng tin vo (tin nhn gi, tin thu n gc v li cho

vay) ti cc thi im trong tng lai. Khi cc mn vay khng c thanh ton

y v ng hns dn n s khng cn i gia hai dng tin. Cc khon tin

gi, tin tit kim ca khch hng vn phi thanh ton ng k hn trong khi cc

khon tin vay ca khch hng li khng c hon tr ng hn. Nu ngn hng

khng i vay hoc bn cc ti snca mnh th kh nng chi tr ca ngn hng s b

suy yu v hn ch, ngn hng se gp kh khn trong khu thanh ton. Qun l ri

ro tn dng tt ngn hng s m bo c lng tin mt trong thanh ton.-m bo uy tn.Nu tnh trng mt kh nng chi tr ti din nhiu ln hay nhng thng tin v

ri ro tn dng ca ngn hng b tit l ra cng chng, uy tn ca ngn hng trn th

trng ti chnh s b gim st. Hu qu l kh nng cnh tranh ca ngn hng trn

th trng s yu i, ngn hng s gp kh khn trong vic huy ng tin gi ca

dn c v thit lp giao dch vi cc doanh nghip, ngn hng khc. Cc ngn hng

hot ng trong nn kinh t th trng khi mt nim tin ca khch hng th

vic khi phc li c l iu ht sc kh khn. Nh vy qun l ri ro tn dng

tt s gip ngn hng to c uy tn tt i vi khch hng ca mnh. Khin h t

tin v yn tm khi gi tin ti ngn hng.

Khi ngn hng lm tt qun l ri ro tn dng s em li cho khch hng

tranh c mt s tnh hung xu nh sau: Khng phi em tr thm tin li pht

do n qu hn, ngoi ra, khi ngn hng khng thu c n ca khch hng y


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v ng hn, y s l du hiu xu ni ln hot ng kinh doanh yu km khng

hiu qu ca khch hng v lm gim uy tn ca khch hng i vi ngn hng. H

s gp nhiu kh khn khi mun tip tc xin vay ti ngn hng nhng ln sau .

Mt khc, do h thng thng tin v khch hng gia x ngn hng ngy cng c

cp nht v pht trin, h cng s kh tip cn c vi ngun vn vay t cc ngn

hng khc. ng thi, cc bn hng ca doanh nghip cng s do d khi thit lp

quan h kinh t vi doanh nghip. Thm ch cc ch n khc ca doanh nghip

cng s n di n doanh nghip d cc mn n cha n hn. D doanh nghip c

th thanh ton c tt c cc mn n th uy tn ca doanh nghip trn thng

trng vn b suy gim.

1.3.3. Cc nguyn tc qun l ri ro tn dng.

Qun l ri ro tn dng da trn hng lot cc nguyn tc, trong bao gm

cc nguyn tc c bn nh:

1.3.3.1. Nguyn tc chp nhn ri ro.

Cc nh qun l cn phi chp nhn ri ro mc cho php nu nh mun

c c thu nhp ph hp t hot ng tn dng ca mnh. Bi mun loi b hon

ton ri ro tn dng trong hot ng ngn hng l iu khng th, tr phi ngn hng

khng cho vay di vi bt k khch hng no. Do , nguyn tc u tin trong

qu trnh qun l ri ro tn dng l phi nhn bit ri ro cho php. Vic chp nhn

mc ri ro tn dng chnh l iu kin quan trng diu tit nhng tc ng

tiu cc ca chng trong qu trnh qun l ri ro.

1.3.3. 2. Nguyn tc iu hnh ri ro mc cho php.

Nguyn tc ny i hi phn ln ri ro tn dng trong mc ri ro cho php

phi c iu hnh sao cho hn ch n mc ti thiu. Theo nguyn tc chp

nhn ri ro, rt kh hoc hu nh khng th loi b hon ton ri ro tn dng trong

hot ng tn dng ca ngn hng do nguyn tc ny i hi cc nh qun l

hn ch ri ro tn dng mc ti a.

1.3.3.3. Nguyn tc qun l c lp ri ro tn dng vi cc loi ri ro khc

trong ngn hng.


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Nhn chung, s thit hi i vi ngn hng do cc loi ri ro khc nhau gy

ln l kh c lp nhau nn qu trnh qun l chng phi c iu tit cch bit,

khng th gp cc loi ri ro khc nhau vo mt nhm a ra cng mt phng

n iu hnh.

1.3.3.4. Nguyn tc ph hp vi chin lc chung ca ngn hng.

H thng qun l ri ro tn dng cn phi da trn nn tng nhng tiu ch

chung ca chin lc pht trin ngn hng cng nh cc chnh sch iu hnh hot

ng ca ngn hng.

Trn y l 4 nguyn tc qun l ri ro tn dng c bn t ngn hng xy

dng mt chnh sch qun l ri ro tn dng ring bit. Cnh sch qun l ri ro ca

ngn hng, c bit l chnh sch qun lri ro tn dng phi c xem nh l mt

phn trong chin lc hot ng chung ca ngn hng.

1.3.4. Ni dung qun l ri ro tn dng.

Qun l ri ro tn dng th hin trong cc ni dung sau:

1.3.4.1. Tiu ch phn nh ri ro tn dng

Vic kinh doanh kh c th tht bi qua mt em, do vy m s tht bi

thng c mt vi du hiu bo ng. C du hiu biu hin m nht, c du hiu

biu hin rt r rng. Ngn hng cn c phng php nhn ra nhng du hiu ny

t chi cho vay (trong trng hp trc khi cho vay) hoc ngn nga x l

kp thi (trong trng hp cho vay). Cc du hiu ny i khi khng phi c th

nhn ra ngay trong mt thi im m phi sau mt qu trnh quan st v nghin

cu. C th sp xp cc du hiu ca ri ro tn dng theo cc nhm sau:

Th nht:N qu hn.

N qu hn l nhng khon n m khch hng khng tr c khi n hn

thanh ton ghi trn hp ng tn dng.

C th ni y l mt ch tiu rng ri nht nh gi kt qu qun l ri ro

tn dng ca ngn hng Thng mi. Ch tiu ny cng cao th mc ri ro tn

dng ca Ngn hng Thng mi cng ln, vic qun l ri ro tn dng ca ngn

hng ch tt.


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Th hai:t l n qu hn

Nu ch s dng ch tiu n qu hn thi th cha nh gi mt cch

ng n vic qun l ri ro tn dng ca ngn hng. Ngoi ch tiu s tuyt i

ngi ta cn s dng ch tiu s tng i l t l n qu hn. T l n qu hn l

t l gia n qu hn v tng d n hin c ca ngn hng. T l n qu hn ca

ngn hng c xc nh nh sau:

T l n qu hn trong k =N qu hn trong k

*100%Tng d n trong k

Ch tiu ny phn nh bao nhiu phn trm tng d n cha thanh ton b

qu hn. T l ny cng cao th ri ro tn dng ca ngn hng cng ln, phn nh

vic qun l ri ro tn dng ca ngn hng cha tt. Ngc li, t l ny thp phn

nh vic qun l ri ro tn dng ca ngn hng t kt qu tt.

Tuy nhin t l ny thp trong mt s trng hp khng ng ngha vi vic

ngn hng khng c ri ro tn dng, v ri ro c th ang tim tang trong tng d n

hin ti ca ngn hng, khng phi l nhng khon vay cha n hn thanh ton

khng c ri ro. V th ngoi hai ch tiu nh lng c bn trn ngi ta cn s

dng chtiu nh tnh sau:

Th ba:Cc khon tn dng c vn

L nhng khoan vay cha n hn, cha c xem l n qu hn nhng trong

qu trnh theo di s dng vn vay ngn hng pht hin thy khch hng c nhng

du hiu c kh nng khng tr c n. Nh vy trong trng hp ny ri ro tn

dng tim tang nhng khon vay cha n thi gian o hn.

1.3.4.2. Qun l ri ro tn dng trong phn loi v nh gi khch hng.

y chnh l ni dung qun l ri ro tn dng quan trng nht ca cc ngn

hng thng mi hin nay. Mt c ch hot ng quan trng ca ngnh ngn hng

chnh l c ch sang lc, qua la chn d n tt nht cho vay. Vic phn loi

khch hng thng c thc hin thng qua cc m hnh nh gi ri ro tn dng.


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Cc m hnh ny rta dng bao gm cc m hnh phn nh v mt nh lng v

cc m hnh phn nh v mt nh tnh.

M hnh nh tnh v ri ro tn dng tm hiu v phn tch v ngi i vay, cn b tn dng cn phi nghin cu

chi tit 6 kha cnh 6Cca ngi xin vay l Charater (t cch), Capacity (nng

lc), Cash (thu nhp), Collaterat (bo m), Conditions (iu kin), Controls (kim

sot). Tt c cc tiu ch ny phi c nh gi tt th khon vay mi c xem l

kh thi.

T cch ngi vay: Cn b tn dng phi tin chc rng ngi xin vay phi cmc ch r rng v c thin ch khi n hn tr n, ngoi ra phi xem xt mc ch

xin vay c ph hp vi chnh sch tn dng hin hnh ca ngn hng hay khng.

Thm ch cho d mc ch xin vay tt th cn b tn dng cng phi xem xt xem

ngi vay c thi trch nhim trong vic s dng vn vay hay khng, c tr li

cc cu hi mt cch trung thc, c thin ch v n lc ht sc hon tr n ca

ngi vay gi chung l t cchngi vay.

Nng lc ca ngi vay: Cn b tn dng phi chc chn rng ngi vay c nng lc hnh vi v nng lc php l k kt hp ng tn dng. Tng t cn

b tn dng phi chc chn rng ngi i din cho cng ty k kt hp ng tn

dng phil ngi y quyn hp php ca cng ty. Trng hp nu cng ty c i

tc kinh doanh, th cn b tn dng phi bit tha thun i tc kinh doanh xc

nh xem ai l ngi c c y quyn k kt hp ng tn dng cho cng ty. Mt

hp ng tn dng ck kt bi ngi khng c y quyn s khng thu hi

c n, tim n ri roc ho ngn hng.

Thu nhp ca ngi vay: Ngi vay c ba kh nng to ra tin l: Lungtin t doanh thu bn hng hay thu nhp, bn thanh l ti sn, tin t pht hnh

chng khon n hay chng khon vn. Bt c ngun thu no t ba kh nng ny

u c th s dng tr n vay cho ngn hng. Tuy nhin ngn hng u tin hn

c l kh nng th nht v coi y l ngun thu u tin v cn bn tr n ngn


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hng. Nguyn nhn do: Vic bn thanh l ti sn c th lm cho nng lc ngi vay

tr ln yu hn, khin cho ngn hng l ch n t c bo m.

Bo m tin vay: Khi nh gi kha cnh bo m tin vay, cn b tn dngphi t hi ngi vay c s hu mt gi tr no hay ti sn c cht lng h tr

cho khon vay. Cn b tn dng phi c bit ch n nhng yu t nhy cm

nh: tui th, iu kin, mc chuyn dng ca ti sn ngi vay. Kha cnh cng

ngh cng phi c bit ch , bi v nu ti sn ca ngi vay c cng ngh lc

hu th gi tr gim rt nhiu v kh tm c ngi mua trong trng hp ngi

vay khng tr c n.

Cc iu kin: Cn b tn dng l nh phn tch tn dng cn phi bit xuhng hin hnh v cng vic kinh doanh v ngnh ngh ca ngi vay, cng nh

khi iu kin kinh t thay i s c nh hng nh th no n hot ng kinh

doanh ca khch hng. Hu ht cc ngn hng u duy tr cc files d liu thng tin

bao gm cc d liu cn quan tm.

Kim sot: Tp trung vo nhng vn nh: Cc thay i trong lut php vquy ch c nh hng xu n ngi vay hay khng? Yu cu tn dng ca ngic p ng tiu chun ca ngn hng v nh qun l v cht lng tn dng hay

khng?

Cc ch tiu 6C gip cn b tn dng v phn tch trong vic tr li mt

cu hi tng qut: ngi vay c t cch? Khi cu hi ny tr li th cu hi tip

theo s l hp ng tn dng c k kt ng n v hp l, p ng c yu cu

ca ngi vay ca ngn hng?

Cn b tn dng phi co trch nhim v lm tha mn yu cu ng thi ca

hai i tng l ngi vay v ch n ca ngn hng. iu ny i hi trc ht ni

dung hp ng tn dng p ng nhu cu vn ca ngi vay theo mt k hoch tr

n thun li. To iu kin thun li ngi vay c kh nng x l cc ngha v

tr n, bi v s thnh t cu ngn hng ph thuc vo s thnh cng ca khch

hng. Ngoi ra cn b tn dng phi c kh nng c vn ti chnh cho khch hng

ng thi c vn khch hng hon thnh n xin vay.


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Mt hp ng tn dng hp l phi bo v quyn li ca ngn hng bng

cch quy nh nhng iu khon gii hn hot ng ca ngi vay, nu cc hot

ng ny e da kh nng thu hi vn ca ngn hng. Qu trnh cng ch thu hi

n vay cng phi c quy nh c th v r rng trong hp ng tn dng.

Trong khi nhng cng ty ln v cc khch hng khc c h s tn nhim cao khng

cn bo m tn dng, nhng khch hng cn li thng c yu cu c bin php

bo m tn dng nh: cm c, th chp ti sn hay bo lnh tr n ca ngi th

ba. Vic ngn hng nhn bo m tn dng nhm hai mc ch: Th nht l nu

ngi khng tr n ng quy nh, th ngn hng c quyn bn ti sn cm c hay

th chp thu hi n, th hai l nhn bo m tn dng to c s thun li cho

ngn hng li th v tm l cho ngi vay. Bi v mt ti sn l vt t cc buc

ngi vay phi c trch nhim hn trong vic hon tr n vay khi phi gn

nhng ti sn ca mnh. Nh vy cu hi quan trng thba i vi mi hp ng

tn dng l ngn hng c th i n thun li bng ti sn m bo hay thu nhp ca

ngi vay?

M hnh im s Z: c hnh thnh cho im tn dng i vi cc cngty sn xut ca M v hin nay c rt nhiu cc ngn hng p dng. i lng Z l

thc o tng hp phn loiri ro tn dng i vi ngi vay ph thuc vo:

1- Tr s ca cc ch s ti chnh ca ngi vay (Xi).2- Tm quan trng ca cc ch tiu ny trong vic xc nh xc sut v n ca

ngi vay trong qu kh.

T i n m hnh cho im sau:

Z = 1, 2 X1 + 1, 4X2 + 3, 3X3 + 0, 6 X4 + 1, 0X5

Trong :

X1: t s vn lu ng rng/tng ti sn

X2: t s li nhun trc thu v tin li/ tng ti sn

X3: t s li nhun trc thu v tin li/tng ti sn

X4: t s th gi c phiu/gi tr ghi s ca n di hn

X5: t s doanh thu/tng ti sn


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Tr s Z cng cao th ngi vay c xc sut v n cng thp, nh vy tr s Z

thp hay l 1 s m l 1 cn c xp khch hng vo nhm c nguy c v n cao.

Theo m hnh ny, bt c cng ty no c im s Z thp hn 1, 81 phi xp vo

nhm RRTD cao. Cn c vo kt lun ny, ngn hng s khng cp tn dng cho

khch hng ny cho n khi ci thin im s Z ln hn 1, 81

Bn cnh nhng u im th m hnh im s tn dng c nhng hn ch sau:

- M hnh khng cho php phn bit khch hng thnh 2 nhm v n vkhng v n. Thc t, v n c phn thnh nhiu loi t khng tr hay

chm tr trong tr li tin vay n vic khng tr n gc v tin li n vay.

iu ny hm , cn cos 1 m hnh cho im chnh xc hn, ton din nhiu

thng im phn bit loi khch hng thnh nhiu nhm tng ng vi mc

v n khc nhau.

- Khng c l do r rng gii thich s bt bin v tm quan trng ca bin sthi gian, d trong ngn hn. Tng t nh vy, cc bin s X cng khng

phi l bt bin, c bit l khi iu kin th trng v kinh doanh thng

xuyn thay i. Ngoi ra, m hnh cng gi thit rng cc bin s X l honton c lp khng ph thuc ln nhau.

- khng tnh ti mt s nhn t quan trng nhng kh lng ha, nhng linh hng ng k n mc RRTD ca khch hng, vd yu t danh ting

ca khch hng. Yu t mi quan h truyn thng gia khch hng v ngn

hng, hay yu t v m nh chu k kinh t, chu k kinh doanh. Nhn chung,

cc nhn t ny thng khng c cp trong m hnh im tn dng Z.

Mt khc, m hnh cho im thng s dng cc phng tin thng tin i

chng khc nh gi th trng ca cc ti sn ti chnh.

+ M hnh imtn dng.

M hnh im tn dng tiu dng.

Ngy nay cc NH s dng phng php cho im x l cc n xin vay

ca ngi tiu dng. Thc t, nhiu t chc th tn dng s dng m hnh im

s x l s lng n yu cu ngy mt gia tng, nhng NH cng s dng m


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hnh ny on gi nhng khon tn dng nh mua sm xe hi, trang thit b gia

nh, bt ng sn v kinh doanh nh. Nhiu khch hng a thch s thun tin v

nhanh chng khi da ra nhng yu cu tn dng ca h c x l bng h thng

cho im t ng. Thng thng khch hng c th gi in n NH lin h xin

vay, thng qua h thng my tnh ni mng, trn c s d liu ca khch hng,

trong vng vi pht NH c th thng bo kt qu tn dng cho khch hng.

Cc yu t quantrng lin quan n khch hng s dng trong m hnh cho

im tn dng bao gm: h s tn dng, tui i, trng thi ti sn, s ngi ph

thuc, s hu nh thu nhp, in thoi c nh, s loi ti khon nhn, thi gian

cng tc.

M h

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