{"id":12480,"date":"2015-09-05T09:11:06","date_gmt":"2015-09-05T09:11:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12480"},"modified":"2016-07-12T08:50:38","modified_gmt":"2016-07-12T08:50:38","slug":"chuan-muc-ke-toan-so-22-trinh-bay-bo-sung-bao-cao-tai-chinh-cua-cac-ngan-hang-va-to-chuc-tai-chinh-tuong-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12480","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 22 – Tr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/span><\/strong>
\nCHU\u1ea8N M\u1ef0C S\u1ed0 22<\/span><\/strong>
\nTR\u00ccNH B\u00c0Y B\u1ed4 SUNG B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A C\u00c1C NG\u00c2N H\u00c0NG V\u00c0 T\u1ed4 CH\u1ee8C T\u00c0I CH\u00cdNH T\u01af\u01a0NG T\u1ef0<\/span><\/strong>
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em>
\nQUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00ecnh b\u00e0y b\u1ed5 sung c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c Ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1. <\/span>
\n02. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c Ng\u00e2n h\u00e0ng v\u00e0 T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Ng\u00e2n h\u00e0ng) bao g\u1ed3m c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u00ednh l\u00e0 nh\u1eadn ti\u1ec1n g\u1eedi, \u0111i vay v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 cho vay v\u00e0 \u0111\u1ea7u t\u01b0 trong ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng. <\/span>
\n03. Chu\u1ea9n m\u1ef1c n\u00e0y h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c Ng\u00e2n h\u00e0ng. B\u00ean c\u1ea1nh \u0111\u00f3 c\u0169ng khuy\u1ebfn kh\u00edch vi\u1ec7c tr\u00ecnh b\u00e0y tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng th\u00f4ng tin v\u1ec1 ki\u1ec3m so\u00e1t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro c\u1ee7a c\u00e1c Ng\u00e2n h\u00e0ng. \u0110\u1ed1i v\u1edbi nh\u1eefng t\u1eadp \u0111o\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng th\u00ec chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t.<\/span>
\n04.Chu\u1ea9n m\u1ef1c n\u00e0y b\u1ed5 sung cho c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c \u00e1p d\u1ee5ng cho c\u00e1c Ng\u00e2n h\u00e0ng tr\u1eeb khi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u00f3 \u0111i\u1ec1u kho\u1ea3n ngo\u1ea1i tr\u1eeb.<\/span><\/p>\n

N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/span><\/strong><\/p>\n

CH\u00cdNH S\u00c1CH K\u1ebe TO\u00c1N<\/span><\/strong>
\n05.\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c s\u1ed1 21 “Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh” v\u00e0 \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng, c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c sau \u0111\u00e2y ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y:<\/span>
\na) Ghi nh\u1eadn c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ee7 y\u1ebfu (xem \u0111o\u1ea1n 07 v\u00e0 \u0111o\u1ea1n 08);<\/span>
\nb) \u0110\u1ecbnh gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh;<\/span>
\nc) Ph\u00e2n bi\u1ec7t c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n kh\u00e1c d\u1eabn \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 nh\u1eefng giao d\u1ecbch, s\u1ef1 ki\u1ec7n ch\u1ec9 l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n v\u00e0 c\u00e1c cam k\u1ebft (xem \u0111o\u1ea1n 20, 21, 22);<\/span>
\nd) C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc v\u00e0 c\u01a1 s\u1edf xo\u00e1 s\u1ed5 c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i (xem c\u00e1c \u0111o\u1ea1n t\u1eeb 36 \u0111\u1ebfn 40);<\/span>
\ne) C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c r\u1ee7i ro chung trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Ng\u00e2n h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed \u0111\u00f3 (xem \u0111o\u1ea1n 41, 42, 43).<\/span>
\nB\u00c1O C\u00c1O K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG KINH DOANH<\/span><\/strong>
\n06.B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed theo b\u1ea3n ch\u1ea5t c\u1ee7a ch\u00fang v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb c\u00e1c lo\u1ea1i thu nh\u1eadp v\u00e0 chi ph\u00ed ch\u1ee7 y\u1ebfu. <\/span>
\n07.Ngo\u00e0i c\u00e1c y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hay B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed1i thi\u1ec3u c\u00e1c kho\u1ea3n m\u1ee5c thu nh\u1eadp, chi ph\u00ed sau \u0111\u00e2y:<\/span>
\nThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1;<\/span>
\nChi ph\u00ed l\u00e3i v\u00e0 c\u00e1c chi ph\u00ed t\u01b0\u01a1ng t\u1ef1;<\/span>
\nL\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb g\u00f3p v\u1ed1n v\u00e0 mua c\u1ed5 ph\u1ea7n;<\/span>
\nThu ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span>
\nPh\u00ed v\u00e0 chi ph\u00ed hoa h\u1ed3ng;<\/span>
\nL\u00e3i ho\u1eb7c l\u1ed7 thu\u1ea7n t\u1eeb kinh doanh ch\u1ee9ng kho\u00e1n kinh doanh;<\/span>
\nL\u00e3i ho\u1eb7c l\u1ed7 thu\u1ea7n t\u1eeb kinh doanh ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0;<\/span>
\nL\u00e3i ho\u1eb7c l\u1ed7 thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i;<\/span>
\nThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c;<\/span>
\nT\u1ed5n th\u1ea5t kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc;<\/span>
\nChi ph\u00ed qu\u1ea3n l\u00fd; v\u00e0<\/span>
\nChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span>
\n08.C\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ee7 y\u1ebfu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng bao g\u1ed3m: Thu nh\u1eadp l\u00e3i, thu ph\u00ed d\u1ecbch v\u1ee5, hoa h\u1ed3ng v\u00e0 c\u00e1c k\u1ebft qu\u1ea3 kinh doanh kh\u00e1c. M\u1ed7i lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo c\u00e1c ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng. Vi\u1ec7c tr\u00ecnh b\u00e0y nh\u01b0 v\u1eady \u0111\u1ec3 b\u1ed5 sung th\u00eam th\u00f4ng tin v\u1ec1 c\u00e1c ngu\u1ed3n thu nh\u1eadp theo y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c s\u1ed1 28 “B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn”.<\/span>
\n09.C\u00e1c lo\u1ea1i chi ph\u00ed ch\u1ee7 y\u1ebfu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng bao g\u1ed3m: Chi ph\u00ed l\u00e3i, chi ph\u00ed hoa h\u1ed3ng, chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc, chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd. M\u1ed7i lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo ch\u1ec9 ti\u00eau ri\u00eang gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng.<\/span>
\n10.C\u00e1c kho\u1ea3n m\u1ee5c thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb, ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eefng kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1ee7i ro \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 19.<\/span>
\n11.S\u1ef1 b\u00f9 tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u1ef1 b\u1ea3o hi\u1ec3m, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 19 s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng, ng\u01b0\u1ee3c l\u1ea1i n\u00f3 s\u1ebd gi\u00fap ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c t\u00e0i s\u1ea3n chi ti\u1ebft.<\/span>
\n12.L\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh t\u1eeb m\u1ed7i giao d\u1ecbch d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/span>
\na) Thanh l\u00fd ch\u1ee9ng kho\u00e1n kinh doanh;<\/span>
\nb) Thanh l\u00fd ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0;<\/span>
\nc) Ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i.<\/span>
\n13.Thu nh\u1eadp l\u00e3i v\u00e0 chi ph\u00ed l\u00e3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd nh\u1eb1m cung c\u1ea5p th\u00f4ng tin d\u1ec5 hi\u1ec3u h\u01a1n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh l\u00e3i thu\u1ea7n v\u00e0 l\u00fd do c\u1ee7a s\u1ef1 thay \u0111\u1ed5i l\u00e3i thu\u1ea7n. <\/span>
\n14. L\u00e3i thu\u1ea7n l\u00e0 ch\u00eanh l\u1ec7ch c\u1ee7a l\u00e3i su\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n \u0111i vay v\u00e0 cho vay. L\u00e3i thu\u1ea7n r\u1ea5t h\u1eefu \u00edch n\u1ebfu Ban L\u00e3nh \u0111\u1ea1o di\u1ec5n gi\u1ea3i l\u00e3i su\u1ea5t trung b\u00ecnh, gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a t\u00e0i s\u1ea3n sinh l\u1eddi v\u00e0 gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc tr\u1ee3 gi\u00fap v\u1ec1 l\u00e3i su\u1ea5t th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tr\u00ecnh b\u00e0y quy m\u00f4 c\u1ee7a c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng \u01b0u \u0111\u00e3i n\u00e0y v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang \u0111\u1ebfn l\u00e3i thu\u1ea7n.<\/span>
\nB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span>
\n15. Trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c nh\u00f3m t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo b\u1ea3n ch\u1ea5t v\u00e0 s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 ph\u1ea3n \u00e1nh t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n c\u1ee7a ch\u00fang.<\/span>
\n16. Ngo\u00e0i c\u00e1c y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed1i thi\u1ec3u c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 sau \u0111\u00e2y:<\/span>
\n Kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n: <\/span>
\n– Ti\u1ec1n m\u1eb7t, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd;<\/span>
\n– Ti\u1ec1n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– T\u00edn phi\u1ebfu Kho b\u1ea1c v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1 kh\u00e1c d\u00f9ng t\u00e1i chi\u1ebft kh\u1ea5u v\u1edbi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef v\u1edbi m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/span>
\n– Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng kh\u00e1c, cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 kh\u00e1c;<\/span>
\n– Ti\u1ec1n g\u1eedi kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7;<\/span>
\n– Cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc cho kh\u00e1ch h\u00e0ng;<\/span>
\n– Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0;<\/span>
\n– G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span>
\nKho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3:<\/span>
\n– Ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng t\u1ef1 kh\u00e1c;<\/span>
\n– Ti\u1ec1n g\u1eedi t\u1eeb th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7;<\/span>
\n– Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span>
\n– Ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi;<\/span>
\n– Th\u01b0\u01a1ng phi\u1ebfu, h\u1ed1i phi\u1ebfu v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 nh\u1eadn n\u1ee3;<\/span>
\n– C\u00e1c kho\u1ea3n \u0111i vay kh\u00e1c.<\/span>
\n17. C\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 h\u1eefu \u00edch nh\u1ea5t c\u1ee7a Ng\u00e2n h\u00e0ng l\u00e0 ph\u00e2n lo\u1ea1i ch\u00fang theo b\u1ea3n ch\u1ea5t v\u00e0 s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 \u0111\u00e1o h\u1ea1n c\u1ee7a ch\u00fang. C\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t v\u00ec ph\u1ea7n l\u1edbn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u1eb7c thanh to\u00e1n trong t\u01b0\u01a1ng lai g\u1ea7n.<\/span>
\n18. S\u1ef1 ph\u00e2n bi\u1ec7t gi\u1eefa s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u1ee7a ng\u00e2n h\u00e0ng t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng kh\u00e1c v\u00e0 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7 v\u1edbi ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 th\u00f4ng tin thi\u1ebft th\u1ef1c v\u00ec cho bi\u1ebft m\u1ed1i li\u00ean h\u1ec7, s\u1ef1 \u0111\u1ed9c l\u1eadp c\u1ee7a Ng\u00e2n h\u00e0ng v\u1edbi c\u00e1c Ng\u00e2n h\u00e0ng kh\u00e1c c\u0169ng nh\u01b0 v\u1edbi th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7. Do v\u1eady c\u00e1c Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t c\u00e1c kho\u1ea3n:<\/span>
\na) S\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc;<\/span>
\nb) C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng kh\u00e1c;<\/span>
\nc) C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c n\u01a1i kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7;<\/span>
\nd) C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1c Ng\u00e2n h\u00e0ng kh\u00e1c;<\/span>
\ne) C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7.<\/span>
\n19. Ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh cho ph\u00e9p b\u00f9 tr\u1eeb v\u00e0 vi\u1ec7c b\u00f9 tr\u1eeb th\u1ec3 hi\u1ec7n d\u1ef1 ki\u1ebfn \u0111i\u1ec1u chuy\u1ec3n thanh l\u00fd ho\u1eb7c quy\u1ebft to\u00e1n kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span>
\nNgh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n v\u00e0 cam k\u1ebft tr\u00ecnh b\u00e0y ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span>
\n20. Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n v\u00e0 c\u00e1c cam k\u1ebft sau:<\/span>
\na) N\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c cam k\u1ebft cho vay kh\u00f4ng th\u1ec3 hu\u1ef7 ngang (Tr\u01b0\u1eddng h\u1ee3p hu\u1ef7 ngang c\u00e1c cam k\u1ebft kh\u00f4ng th\u1ec3 hu\u1ef7 ngang th\u00ec ph\u1ea3i ch\u1ecbu ph\u1ea1t)<\/span>
\nb) N\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n v\u00e0 c\u00e1c cam k\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn:<\/span>
\ni) C\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng gi\u00e1n ti\u1ebfp, nh\u01b0: C\u00e1c kho\u1ea3n b\u1ea3o l\u00e3nh n\u1ee3, b\u1ea3o l\u00e3nh thanh to\u00e1n v\u00e0 th\u01b0 t\u00edn d\u1ee5ng d\u1ef1 ph\u00f2ng c\u00f3 vai tr\u00f2 nh\u01b0 l\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh cho c\u00e1c kho\u1ea3n vay v\u00e0 ch\u1ee9ng kho\u00e1n;<\/span>
\nii) C\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n li\u00ean quan \u0111\u1ebfn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, nh\u01b0: B\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, b\u1ea3o l\u00e3nh d\u1ef1 th\u1ea7u, c\u00e1c kho\u1ea3n \u0111\u1ea3m b\u1ea3o kh\u00e1c v\u00e0 th\u01b0 t\u00edn d\u1ee5ng d\u1ef1 ph\u00f2ng li\u00ean quan \u0111\u1ebfn c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span>
\niii)C\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n ng\u1eafn h\u1ea1n ph\u00e1t sinh t\u1eeb vi\u1ec7c giao nh\u1eadn h\u00e0ng ho\u00e1, nh\u01b0: Th\u01b0 t\u00edn d\u1ee5ng, ch\u1ee9ng t\u1eeb c\u00f3 s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 giao nh\u1eadn l\u00e0m t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o; <\/span>
\niv) C\u00e1c cam k\u1ebft kh\u00e1c v\u00e0 cam k\u1ebft b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 kh\u00e1c.<\/span>
\n21. Nhi\u1ec1u Ng\u00e2n h\u00e0ng c\u0169ng th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng ch\u00fang l\u00e0m ph\u00e1t sinh c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n v\u00e0 c\u00e1c cam k\u1ebft. Nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0y th\u01b0\u1eddng c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00f3 m\u1ed1i li\u00ean quan ch\u1eb7t ch\u1ebd v\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a c\u00e1c Ng\u00e2n h\u00e0ng. Nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0y c\u00f3 th\u1ec3 l\u00e0m t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n r\u1ee7i ro kh\u00e1c, (Nh\u01b0: Nghi\u1ec7p v\u1ee5 ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n). <\/span>
\n22. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng c\u1ea7n ph\u1ea3i bi\u1ebft v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n v\u00e0 c\u00e1c cam k\u1ebft kh\u00f4ng hu\u1ef7 ngang c\u1ee7a Ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh thanh kho\u1ea3n, kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 kh\u1ea3 n\u0103ng c\u1ed1 h\u1eefu c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 ti\u1ec1m t\u00e0ng. <\/span>
\nK\u1ef3 h\u1ea1n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3
\n<\/span><\/strong>23.Ng\u00e2n h\u00e0ng ph\u1ea3i ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo c\u00e1c nh\u00f3m c\u00f3 k\u1ef3 h\u1ea1n ph\u00f9 h\u1ee3p d\u1ef1a tr\u00ean th\u1eddi gian c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y kho\u00e1 s\u1ed5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

24.S\u1ef1 ph\u00f9 h\u1ee3p v\u00e0 s\u1ef1 kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 ki\u1ec3m so\u00e1t v\u1ec1 k\u1ef3 h\u1ea1n v\u00e0 l\u00e3i su\u1ea5t gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong qu\u1ea3n l\u00fd c\u1ee7a Ng\u00e2n h\u00e0ng. Trong th\u1ef1c t\u1ebf r\u1ea5t hi\u1ebfm Ng\u00e2n h\u00e0ng t\u1ea1o \u0111\u01b0\u1ee3c s\u1ef1 ph\u00f9 h\u1ee3p ho\u00e0n h\u1ea3o, b\u1edfi v\u00ec c\u00e1c giao d\u1ecbch th\u01b0\u1eddng c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng ch\u1eafc ch\u1eafn v\u00e0 thu\u1ed9c r\u1ea5t nhi\u1ec1u lo\u1ea1i h\u00ecnh nghi\u1ec7p v\u1ee5 kh\u00e1c nhau trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. T\u00ecnh tr\u1ea1ng kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng sinh l\u1eddi nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro t\u1ed5n th\u1ea5t.<\/span><\/p>\n

25.K\u1ef3 h\u1ea1n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 kh\u1ea3 n\u0103ng thay th\u1ebf c\u00e1c kho\u1ea3n n\u1ee3 ch\u1ecbu l\u00e3i khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n v\u1edbi m\u1ed9t m\u1ee9c ph\u00ed c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh thanh kho\u1ea3n v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi c\u00f3 thay \u0111\u1ed5i l\u00e3i su\u1ea5t v\u00e0 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a Ng\u00e2n h\u00e0ng. \u0110\u1ec3 cung c\u1ea5p th\u00f4ng tin th\u00edch h\u1ee3p cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh thanh kho\u1ea3n th\u00ec t\u1ed1i thi\u1ec3u Ng\u00e2n h\u00e0ng ph\u1ea3i ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo c\u00e1c nh\u00f3m k\u1ef3 h\u1ea1n th\u00edch h\u1ee3p.<\/span><\/p>\n

26.Vi\u1ec7c ph\u00e2n nh\u00f3m theo k\u1ef3 h\u1ea1n c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 r\u1ea5t kh\u00e1c nhau gi\u1eefa c\u00e1c Ng\u00e2n h\u00e0ng v\u00e0 tu\u1ef3 thu\u1ed9c v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, nh\u01b0 m\u1ed9t s\u1ed1 k\u1ef3 h\u1ea1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng sau:<\/span>
\nD\u01b0\u1edbi 1 th\u00e1ng;<\/span>
\nT\u1eeb 1 th\u00e1ng \u0111\u1ebfn 3 th\u00e1ng;<\/span>
\nT\u1eeb tr\u00ean 3 th\u00e1ng \u0111\u1ebfn 1 n\u0103m;<\/span>
\nT\u1eeb tr\u00ean 1 n\u0103m \u0111\u1ebfn 3 n\u0103m; <\/span>
\n(e) T\u1eeb tr\u00ean 3 n\u0103m \u0111\u1ebfn 5 n\u0103m; v\u00e0 <\/span>
\n(f) T\u1eeb tr\u00ean 5 n\u0103m tr\u1edf l\u00ean.<\/span>
\nTh\u00f4ng th\u01b0\u1eddng nh\u1eefng k\u1ef3 h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi nhau, v\u00ed d\u1ee5: Tr\u01b0\u1eddng h\u1ee3p cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n ra k\u1ef3 h\u1ea1n d\u01b0\u1edbi 1 n\u0103m v\u00e0 tr\u00ean 1 n\u0103m. N\u1ebfu vi\u1ec7c ho\u00e0n tr\u1ea3 k\u00e9o d\u00e0i trong nhi\u1ec1u k\u1ef3, th\u00ec m\u1ed7i l\u1ea7n thanh to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo k\u1ef3 h\u1ea1n \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng ho\u1eb7c \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn thanh to\u00e1n ho\u1eb7c tr\u1ea3 n\u1ee3.<\/span><\/p>\n

27.K\u1ef3 h\u1ea1n \u00e1p d\u1ee5ng cho vi\u1ec7c ph\u00e2n lo\u1ea1i k\u1ef3 h\u1ea1n t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f2i h\u1ecfi ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi nhau. \u0110i\u1ec1u n\u00e0y ch\u1ec9 ra m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1ec1 k\u1ef3 h\u1ea1n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 s\u1ef1 ph\u1ee5 thu\u1ed9c c\u1ee7a Ng\u00e2n h\u00e0ng v\u00e0o c\u00e1c ngu\u1ed3n v\u1ed1n c\u00f3 th\u1ec3 huy \u0111\u1ed9ng nhanh.<\/span><\/p>\n

28.C\u00e1c k\u1ef3 h\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nh\u1eefng th\u1eddi h\u1ea1n sau:<\/span>
\nTh\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ebfn ng\u00e0y ph\u1ea3i tr\u1ea3;<\/span>
\nK\u1ef3 h\u1ea1n g\u1ed1c \u0111\u1ebfn ng\u00e0y ph\u1ea3i tr\u1ea3; ho\u1eb7c<\/span>
\nTh\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ebfn ng\u00e0y l\u00e3i su\u1ea5t thay \u0111\u1ed5i.<\/span>
\nVi\u1ec7c ph\u00e2n t\u00edch t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u1ef1a v\u00e0o kho\u1ea3ng th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n s\u1ebd cung c\u1ea5p c\u01a1 s\u1edf t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh kho\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng. Ng\u00e2n h\u00e0ng c\u0169ng c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3 d\u1ef1a v\u00e0o k\u1ef3 h\u1ea1n g\u1ed1c \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh. Ngo\u00e0i ra Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c nh\u00f3m k\u1ef3 h\u1ea1n \u0111\u1ebfn h\u1ea1n ti\u1ebfp theo d\u1ef1a tr\u00ean th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ebfn k\u1ef3 thay \u0111\u1ed5i l\u00e3i su\u1ea5t ti\u1ebfp theo \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro l\u00e3i su\u1ea5t. Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 cung c\u1ea5p th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 kh\u1ea3 n\u0103ng thay \u0111\u1ed5i l\u00e3i su\u1ea5t v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro l\u00e3i su\u1ea5t \u0111\u00f3.<\/span><\/p>\n

29.Tr\u00ean th\u1ef1c t\u1ebf, nh\u1eefng kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e0 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng k\u1ef3 h\u1ea1n t\u1eeb Ng\u00e2n h\u00e0ng th\u01b0\u1eddng c\u00f3 th\u1eddi gian ho\u00e0n tr\u1ea3 d\u00e0i h\u01a1n th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng. Ng\u00e0y th\u1ef1c t\u1ebf ho\u00e0n tr\u1ea3 c\u00f3 hi\u1ec7u l\u1ef1c th\u01b0\u1eddng mu\u1ed9n h\u01a1n ng\u00e0y ghi trong h\u1ee3p \u0111\u1ed3ng. Ng\u00e2n h\u00e0ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y vi\u1ec7c ph\u00e2n t\u00edch ng\u00e0y ph\u1ea3i tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng m\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i l\u00e0 k\u1ef3 h\u1ea1n th\u1ef1c t\u1ebf b\u1edfi v\u00ec k\u1ef3 \u0111\u00e1o h\u1ea1n ghi trong h\u1ee3p \u0111\u1ed3ng ph\u1ea3n \u00e1nh nh\u1eefng r\u1ee7i ro c\u00f3 t\u00ednh thanh kho\u1ea3n li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Ng\u00e2n h\u00e0ng. <\/span><\/p>\n

30.M\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng. K\u1ef3 h\u1ea1n m\u00e0 nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh thanh to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 ng\u00e0y t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

31.Vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh kho\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng d\u1ef1a v\u00e0o vi\u1ec7c c\u00f4ng khai k\u1ef3 h\u1ea1n c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t trong b\u1ed1i c\u1ea3nh c\u1ee5 th\u1ec3 c\u1ee7a Ng\u00e2n h\u00e0ng, bao g\u1ed3m c\u1ea3 s\u1ef1 s\u1eb5n c\u00f3 c\u00e1c ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi Ng\u00e2n h\u00e0ng.<\/span><\/p>\n

32.\u0110\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng s\u1ef1 hi\u1ec3u bi\u1ebft \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00e1c nh\u00f3m k\u1ef3 h\u1ea1n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, khi tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n b\u1ed5 sung th\u00eam th\u00f4ng tin v\u1ec1 kh\u1ea3 n\u0103ng c\u00f3 th\u1ec3 ho\u00e0n tr\u1ea3 tr\u01b0\u1edbc trong th\u1eddi gian c\u00f2n l\u1ea1i. Do v\u1eady, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin, k\u1ef3 h\u1ea1n th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t r\u1ee7i ro li\u00ean quan \u0111\u1ebfn \u0111\u1eb7c tr\u01b0ng c\u1ee7a c\u00e1c k\u1ef3 h\u1ea1n kh\u00e1c nhau v\u00e0 l\u00e3i su\u1ea5t.<\/span><\/p>\n

Tr\u00ecnh b\u00e0y s\u1ef1 t\u1eadp trung c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 kho\u1ea3n m\u1ee5c ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/strong><\/p>\n

33.C\u00e1c Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ea5t k\u1ef3 s\u1ef1 t\u1eadp trung \u0111\u00e1ng k\u1ec3 n\u00e0o c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 kho\u1ea3n m\u1ee5c ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Vi\u1ec7c tr\u00ecnh b\u00e0y ph\u1ea3i ph\u00e2n theo t\u1eebng khu v\u1ef1c \u0111\u1ecba l\u00fd, t\u1eebng nh\u00f3m kh\u00e1ch h\u00e0ng, nh\u00f3m ng\u00e0nh kinh t\u1ebf ho\u1eb7c nh\u1eefng t\u1eadp trung kh\u00e1c c\u1ee7a r\u1ee7i ro. Ng\u00e2n h\u00e0ng c\u0169ng c\u1ea7n tr\u00ecnh b\u00e0y tr\u1ea1ng th\u00e1i ngo\u1ea1i t\u1ec7 thu\u1ea7n l\u1edbn.<\/span><\/p>\n

34.Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ef1 t\u1eadp trung \u0111\u00e1ng k\u1ec3 v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u00ecnh. Vi\u1ec7c tr\u00ecnh b\u00e0y n\u00e0y r\u1ea5t c\u00f3 \u00edch \u0111\u1ec3 ch\u1ec9 ra nh\u1eefng r\u1ee7i ro ti\u1ec1m t\u00e0ng c\u00f3 trong giao d\u1ecbch thanh to\u00e1n c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Ng\u00e2n h\u00e0ng. Nh\u1eefng tr\u00ecnh b\u00e0y tr\u00ean ph\u1ea3i theo t\u1eebng khu v\u1ef1c \u0111\u1ecba l\u00fd, nh\u00f3m kh\u00e1ch h\u00e0ng, nh\u00f3m ng\u00e0nh kinh t\u1ebf ho\u1eb7c v\u1edbi nh\u1eefng r\u1ee7i ro tr\u1ecdng y\u1ebfu ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng c\u1ee7a Ng\u00e2n h\u00e0ng. S\u1ef1 ph\u00e2n t\u00edch v\u00e0 gi\u1ea3i th\u00edch t\u01b0\u01a1ng t\u1ef1 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u0169ng r\u1ea5t quan tr\u1ecdng. S\u1ef1 t\u1eadp trung \u0111\u00e1ng k\u1ec3 v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Ng\u00e2n h\u00e0ng l\u00e0 c\u00e1c th\u00f4ng tin b\u1ed9 ph\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 28 \u201cB\u00e1o c\u00e1o b\u1ed9 ph\u1eadn\u201d.<\/span><\/p>\n

35. Vi\u1ec7c tr\u00ecnh b\u00e0y r\u1ee7i ro c\u1ee7a s\u1ed1 ngo\u1ea1i t\u1ec7 thu\u1ea7n l\u1edbn c\u0169ng r\u1ea5t h\u1eefu \u00edch \u0111\u1ec3 ch\u1ec9 ra s\u1ef1 r\u1ee7i ro c\u1ee7a kho\u1ea3n vay ph\u00e1t sinh t\u1eeb thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span>
\nT\u1ed5n th\u1ea5t c\u1ee7a kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc<\/span>
\n36. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y:<\/span>
\nCh\u00ednh s\u00e1ch k\u1ebf to\u00e1n l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ho\u1eb7c xo\u00e1 s\u1ed5 c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i;<\/span>
\nChi ti\u1ebft v\u1ec1 nh\u1eefng thay \u0111\u1ed5i d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc trong k\u1ef3. Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc, gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5 v\u00e0 s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc \u0111\u00e3 xo\u00e1 s\u1ed5 tr\u01b0\u1edbc \u0111\u00e2y nay thu h\u1ed3i \u0111\u01b0\u1ee3c;<\/span>
\nc) T\u1ed5ng gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u1ed5n th\u1ea5t kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n37. Gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u1ed5n th\u1ea5t ngo\u00e0i c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u201d th\u00ec Ng\u00e2n h\u00e0ng ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. Vi\u1ec7c ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o l\u00e3i, l\u1ed7 trong k\u1ef3.<\/span>
\n38. Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u00e3 h\u1ea1ch to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u201d. C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00e0y \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3 v\u00e0 khi ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c ghi t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3.<\/span>
\n39. Nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng c\u1ea7n bi\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ecd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a Ng\u00e2n h\u00e0ng. Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed5ng s\u1ed1 gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c thay \u0111\u1ed5i d\u1ef1 ph\u00f2ng trong k\u1ef3. Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd c\u00e1c thay \u0111\u1ed5i d\u1ef1 ph\u00f2ng, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a s\u1ed5 nay thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/span>
\n40. C\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc khi kh\u00f4ng th\u1ec3 thu h\u1ed3i th\u00ec s\u1ebd \u0111\u01b0\u1ee3c x\u00f3a s\u1ed5 v\u00e0 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t kho\u1ea3n cho vay. Ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xo\u00e1 s\u1ed5 khi t\u1ea5t c\u1ea3 c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u1ed5n th\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cu\u1ed1i c\u00f9ng. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ch\u00fang c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a s\u1ed5 s\u1edbm h\u01a1n, v\u00ed d\u1ee5: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111i vay kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c m\u1ed9t \u0111\u1ed3ng l\u00e3i ho\u1eb7c ti\u1ec1n g\u1ed1c n\u00e0o m\u1eb7c d\u00f9 c\u00f2n h\u1ea1n ho\u1eb7c \u0111\u00e3 qu\u00e1 h\u1ea1n m\u1ed9t th\u1eddi gian c\u1ee5 th\u1ec3. C\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng th\u1ec3 thu h\u1ed3i, \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5 v\u00e0o th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau; T\u1ed5ng s\u1ed1 ti\u1ec1n vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc v\u00e0 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 r\u1ea5t kh\u00e1c nhau. Do \u0111\u00f3, Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch x\u00f3a s\u1ed5 c\u00e1c kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span>
\nD\u1ef1 ph\u00f2ng r\u1ee7i ro chung trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng<\/span><\/strong>
\n41. B\u1ea5t k\u1ef3 kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00e0o l\u1eadp cho c\u00e1c r\u1ee7i ro chung trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng, bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai v\u00e0 c\u00e1c kho\u1ea3n r\u1ee7i ro kh\u00f4ng th\u1ec3 d\u1ef1 ki\u1ebfn kh\u00e1c ho\u1eb7c c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd nh\u01b0 l\u00e0 ph\u1ea7n tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf. C\u00e1c kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c ghi t\u0103ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u00e3i, l\u1ed7 trong k\u1ef3.<\/span>
\n42. Ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n r\u1ee7i ro chung trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng, bao g\u1ed3m c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai ho\u1eb7c c\u00e1c r\u1ee7i ro kh\u00e1c kh\u00f4ng d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c, ngo\u00e0i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111o\u1ea1n 38. Ng\u00e2n h\u00e0ng c\u0169ng \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c t\u1ed5n th\u1ea5t \u0111\u1ed9t xu\u1ea5t. D\u1ef1 ph\u00f2ng cho c\u00e1c r\u1ee7i ro chung trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5n th\u1ea5t \u0111\u1ed9t xu\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “D\u1ef1 ph\u00f2ng, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n ng\u1eabu nhi\u00ean”. Do \u0111\u00f3, Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3 t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf. \u0110i\u1ec1u n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh l\u00e0m t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3, l\u00e0m gi\u1ea3m t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ng\u1ea7m d\u1eabn \u0111\u1ebfn l\u00e0m sai l\u1ec7ch c\u00e1c ch\u1ec9 ti\u00eau thu nh\u1eadp thu\u1ea7n v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span>
\n43. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ebd kh\u00f4ng th\u1ec3 hi\u1ec7n th\u00f4ng tin th\u00edch h\u1ee3p v\u00e0 trung th\u1ef1c v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng n\u1ebfu l\u00e3i (l\u1ed7) trong k\u1ef3 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau, nh\u01b0: C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ng\u1ea7m cho c\u00e1c r\u1ee7i ro chung trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng; c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t ho\u1eb7c c\u00e1c kho\u1ea3n ho\u00e0n nh\u1eadp s\u1ed1 d\u1ef1 ph\u00f2ng ng\u1ea7m \u0111\u00e3 l\u1eadp. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u0169ng kh\u00f4ng th\u1ec3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin th\u00edch h\u1ee3p v\u00e0 trung th\u1ef1c v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng n\u1ebfu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n \u0111\u00e1nh gi\u00e1 t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u00e1nh gi\u00e1 gi\u1ea3m t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ng\u1ea7m.<\/span>
\nT\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o<\/span><\/strong>
\n44. Ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, t\u00ednh ch\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n sinh l\u1eddi c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p.<\/span>
\n45. Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho c\u00e1c kho\u1ea3n huy \u0111\u1ed9ng v\u1ed1n hay kho\u1ea3n n\u1ee3 kh\u00e1c. Nh\u1eefng kho\u1ea3n n\u00e0y th\u01b0\u1eddng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00e1ng k\u1ec3 do \u0111\u00f3 s\u1ebd c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a Ng\u00e2n h\u00e0ng.<\/span>
\nHo\u1ea1t \u0111\u1ed9ng nh\u1eadn u\u1ef7 th\u00e1c<\/span><\/strong>
\n46. Ng\u00e2n h\u00e0ng th\u01b0\u1eddng \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi nh\u1eadn u\u1ef7 th\u00e1c cho vay d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1eafm gi\u1eef ho\u1eb7c \u0111\u1ea1i di\u1ec7n cho t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, ng\u01b0\u1eddi u\u1ef7 th\u00e1c v\u00e0 c\u00e1c Ng\u00e2n h\u00e0ng kh\u00e1c. Cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 u\u1ef7 th\u00e1c c\u0169ng nh\u01b0 m\u1ed1i quan h\u1ec7 t\u01b0\u01a1ng t\u1ef1 l\u00e0 m\u1ed9t ch\u1ee9ng minh h\u1ee3p ph\u00e1p r\u1eb1ng nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng v\u00e0 do v\u1eady kh\u00f4ng n\u1eb1m trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. N\u1ebfu Ng\u00e2n h\u00e0ng c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eadn u\u1ef7 th\u00e1c quan tr\u1ecdng th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u1ea3i ch\u1ec9 ra quy m\u00f4 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nh\u1eefng kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng n\u1ebfu x\u1ea3y ra t\u1ed5n th\u1ea5t s\u1ebd li\u00ean quan t\u1edbi tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c n\u00f3. V\u1edbi m\u1ee5c \u0111\u00edch n\u00e0y, ho\u1ea1t \u0111\u1ed9ng nh\u1eadn u\u1ef7 th\u00e1c kh\u00f4ng bao g\u1ed3m c\u00e1c ch\u1ee9c n\u0103ng b\u1ea3o \u0111\u1ea3m an to\u00e0n.<\/span>
\nGiao d\u1ecbch c\u00e1c b\u00ean li\u00ean quan<\/span><\/strong>
\n47. M\u1ed9t s\u1ed1 giao d\u1ecbch nh\u1ea5t \u0111\u1ecbnh gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n kh\u00e1c so v\u1edbi c\u00e1c b\u00ean kh\u00f4ng li\u00ean quan, v\u00ed d\u1ee5 trong c\u00f9ng m\u1ed9t ho\u00e0n c\u1ea3nh nh\u01b0 nhau, m\u1ed9t ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 c\u1ea5p m\u1ed9t kho\u1ea3n t\u00edn d\u1ee5ng c\u00f3 h\u1ea1n m\u1ee9c l\u1edbn h\u01a1n ho\u1eb7c \u00e1p d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 l\u00e3i th\u1ea5p h\u01a1n v\u1edbi m\u1ed9t b\u00ean li\u00ean quan so v\u1edbi h\u1ea1n m\u1ee9c ho\u1eb7c t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t \u00e1p d\u1ee5ng cho m\u1ed9t b\u00ean kh\u00f4ng li\u00ean quan. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, c\u00e1c kho\u1ea3n cho vay hay ti\u1ec1n g\u1eedi gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhanh h\u01a1n, v\u1edbi th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n h\u01a1n so v\u1edbi c\u00e1c b\u00ean kh\u00f4ng li\u00ean quan. Khi c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch n\u00e0y l\u00e0 ph\u00f9 h\u1ee3p v\u00e0 c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 26 \u201cTh\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan\u201d.<\/span>
\n48. Khi m\u1ed9t ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan, ph\u1ea3i tr\u00ecnh b\u00e0y b\u1ea3n ch\u1ea5t c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u0169ng nh\u01b0 \u0111\u1eb7c \u0111i\u1ec3m v\u1ec1 nghi\u1ec7p v\u1ee5 v\u00e0 s\u1ed1 d\u01b0 hi\u1ec7n c\u00f3 \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u00e2n h\u00e0ng. C\u00e1c y\u1ebfu t\u1ed1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 26 bao g\u1ed3m c\u1ea3 ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng c\u1ee7a ng\u00e2n h\u00e0ng v\u1edbi c\u00e1c b\u00ean li\u00ean quan. <\/span>
\nNg\u00e2n h\u00e0ng ph\u1ea3i tr\u00ecnh b\u00e0y v\u1ec1 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan theo c\u00e1c th\u00f4ng tin \u0111\u1ecbnh l\u01b0\u1ee3ng sau:<\/span>
\n(a) T\u1eebng kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi, ch\u1ea5p nh\u1eadn thanh to\u00e1n v\u00e0 c\u00e1c k\u1ef3 phi\u1ebfu ph\u00e1t h\u00e0nh \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00e1c th\u00f4ng tin: T\u1ed5ng s\u1ed1 d\u01b0 t\u1ea1i ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, ti\u1ec1n g\u1eedi, tr\u1ea3 n\u1ee3 v\u00e0 c\u00e1c bi\u1ebfn \u0111\u1ed9ng kh\u00e1c trong k\u1ef3;<\/span>
\n(b) T\u1eebng lo\u1ea1i thu nh\u1eadp, chi ph\u00ed v\u00e0 hoa h\u1ed3ng ph\u1ea3i tr\u1ea3 ch\u1ee7 y\u1ebfu;<\/span>
\n(c) T\u1ed5ng s\u1ed1 chi ph\u00ed do th\u1ea5t tho\u00e1t kho\u1ea3n cho vay v\u00e0 \u1ee9ng tr\u01b0\u1edbc v\u00e0 t\u1ed5ng s\u1ed1 d\u1ef1 ph\u00f2ng t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; v\u00e0 <\/span>
\n(d) C\u00e1c cam k\u1ebft v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ti\u1ec1m \u1ea9n kh\u00f4ng th\u1ec3 hu\u1ef7 ngang ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 22 – Tr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1. <\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1549,1775,2258,2752,2753],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12480"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12480"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12480\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12480"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}