Nghip v cho vay ngn hng thng mi

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Mc lc CH 1: TNG QUAN V NGN HNG THNG MI ........................3

1.1. NGN HNG THNG MI TRONG NN KINH T TH TRNG:.............................. 3 1.1.1. Khi nim: ........................................................................................................................... 3

1.1.2. H thng ngn hng thng mi Vit Nam:........................................................................ 3 1.2. CC NGHIP V CA NGN HNG THNG MI ........................................................ 4

1.2.1. Nghip v ngun vn (Ti sn N - NGUN VN) ca Ngn hng thng mi ............. 4

1.2.2. Nghip v s dng vn [ti sn C TI SN] ( cp tn dng v u t): ....................... 6 1.3 CC HOT NG KINH DOANH DCH V CA NGN HNG:.................................. 8

1.4. THU NHP,CHI PH V LI NHUN CA NGN HNG THNG MI ..................... 8 1.4.1. Thu nhp ca ngn hng:..................................................................................................... 8 1.4.2. Chi ph ca ngn hng: ........................................................................................................ 9

1.4.3. Li nhun ca ngn hng thng mi: .............................................................................. 10

CH 2: NHNG VN CHUNG TRONG CHO VAY ............................11 2.1. KHI QUT HOT NG CHO VAY CA NGN HNG THNG MI. .................. 11

2.1.1. Khi nim v cho vay: ....................................................................................................... 11 2.1.2. Phn loi cho vay ca NHTM: .......................................................................................... 11

2.2. QUI NH PHP L V CHO VAY: .................................................................................... 11 2.2.1. Nguyn tc cho vay: .......................................................................................................... 11

2.2.2. iu kin vay vn:............................................................................................................. 12 2.2.3 i tng cho vay: ............................................................................................................. 12 2.2.4. Qui nh v bo m an ton trong hot ng cho vay: .................................................... 12

2.2.5. Hp ng tn dng: ............................................................................................................ 13 2.2.6. Xt duyt cho vay, kim tra vic s dng vn vay: .......................................................... 13

2.3 THI HN CHO VAY. ............................................................................................................ 14 2.3.1. Cn c xc nh thi hn cho vay: ............................................................................... 14 2.3.2. Thi hn cho vay v thi hn cho vay trung bnh: ............................................................ 16

2.4. PHNG PHP CHO VAY. .................................................................................................. 17 2.4.1. Phng php cho vay tng ln. ......................................................................................... 17

2.4.2. Phng php cho vay theo hn mc tn dng: .................................................................. 18 2.5. LI SUT V PH SUT TN DNG. ................................................................................. 18

2.5.1. Li sut: ............................................................................................................................. 18

2.5.2. Ph sut tn dng: ............................................................................................................... 19 2.6. QUI TRNH CHO VAY:.......................................................................................................... 20

S QUY TRNH CHO VAY ............................................................................................... 20

CH 3: TN DNG NGN HN TI TR CHO KINH DOANH .........22 3.1. NHNG VN CHUNG V TN DNG NGN HN: .................................................. 22

3.1.1. C s php l v phm vi p dng: ................................................................................... 22 3.1.2 Phm vi p dng: .............................................................................................................. 22

3.2. CHO VAY KINH DOANH: .................................................................................................... 22 3.2.1. CHO VAY NGN HN B SUNG VN LU NG:................................................ 22 3.2.2. CHO VAY TRN TI SN. ............................................................................................ 32

3.3. CHO VAY TIU DNG: ........................................................................................................ 39 3.3.1. c im cho vay tiu dng: ............................................................................................. 39

3.3.2. Cc loi cho vay tiu dng: ............................................................................................... 39 3.5. KIM TRA BO M N VAY NGN HN: ................................................................... 41

3.5.1. Mc ch yu cu: ............................................................................................................. 41

3.5.2. Cc ti liu dng lm cn c kim tra: .............................................................................. 41 3.5.3. Phng php kim tra: ...................................................................................................... 41

4.1. NHNG VN CHUNG V TN DNG U T. ........................................................ 43 4.1.1. S cn thit v ngha ca tn dng u t: ..................................................................... 43 4.1.2. Cc nguyn tc ca tn dng u t: ................................................................................. 43

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4.1.3. Ngun vn cho vay trung v di hn: ........................................................................... 45 4.1.4. iu kin cho vay: ............................................................................................................. 45

4.1.5. i tng cho vay: ............................................................................................................ 45 4.1.6. Mc cho vay v thi hn cho vay: .................................................................................... 46

4.2. THM NH TN DNG TRING, DI HN V LP PHNG N CHO VAY: ........... 48

4.2.1. Khi nim v ngha:........................................................................................................ 48 4.2.2. Mc ch thm nh:........................................................................................................ 49

4.2.3. Cc yu t khi thm nh d n u t v bin php thc hin: ....................................... 49 4.2.4. C s thm nh:........................................................................................................... 49 4.2.5. Qui trnh v ni dung cng tc thm nh: ........................................................................ 50

5.2.6. Phn kt lun: .................................................................................................................... 65 4.3. CC HNH THC TN DNG U T: ............................................................................. 66

4.3.1. Cho vay trung di hn. ....................................................................................................... 66 4.3.2. Cho thu ti chnh (Financial leasing) ............................................................................... 69

CH 5: H THNG THANH TON KHNG DNG TIN MT VIT NAM ....................................................................................................................76

5.1. C S PHP L CA H THNG THANH TON KHNG DNG TIN MT VIT

NAM ................................................................................................................................................ 76 5.1.1. Mi quan h gia lu thng tin mt v thanh ton khng dng tin mt: ....................... 76

5.1.2.c im, tc dng ca thanh ton khng dng tin mt:.................................................. 77 5.2. C s php l ca h thng khng dng tin mt Vit Nam: ............................................... 78 5.3. Nhng qui nh chung v thanh ton khng dng tin mt: .................................................... 78

5.4. Cc hnh thc thanh ton khng dng tin mt hin hnh. ..................................................... 78 5.4.1. Thanh ton bng sc: (cheque check)............................................................................. 79

5.4.2. Thanh ton bng u nhim chi chuyn tin:................................................................... 80 5.4.3. Thanh ton bng u nhim thu: ......................................................................................... 81 5.4.4. Thanh ton bng th ngn hng. ........................................................................................ 83

5.4.5. Cc dch v thanh ton hin i khc. ............................................................................... 85 5.5. NGHIP V THANH TON GIA CC NGN HNG. ................................................... 86

5.5.1. Khi nim: ......................................................................................................................... 86 5.5.2. Phng thc thanh ton gia cc ngn hng. .................................................................... 87

PHN BI TP ..................................................................................................98 CU HI TRC NGHIM HC PHN NGN HNG THNG MI .......103 TI LIU THAM KHO .................................................................................113

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CH 1: TNG QUAN V NGN HNG THNG MI

1.1. NGN HNG THNG MI TRONG NN KINH T TH TRNG:

1.1.1. Khi nim:

Ngn hng thng mi hnh thnh, tn ti v pht trin gn lin vi s pht trin ca

kinh t hng ho. S pht trin ca h thng ngn hng thng mi c tc ng rt ln v

quan trng n qu trnh pht trin ca nn kinh t hng ho, ngc li kinh t hng ho pht

trin mnh m n giai on cao ca n kinh t th trng th ngn hng thng mi cng

ngy cng c hon thin v tr thnh nhng nh ch ti chnh khng th thiu c.

Lut cc t chc tn dng: Ngn hng thng mi l loi ngn hng trc tip giao

dch vi cc Cng ty, X nghip, t chc kinh t, c quan on th v cc c nhn bng vic

nhn tin gi, tin tit kim cho vay v cung cp cc dch v ngn hng cho cc i

tng ni trn

o lut ngn hng ca Php (1941): Ngn hng thng mi l nhng X nghip hay c

s m ngh nghip thng xuyn l nhn tin bc ca cng chng di hnh thc k thc, hoc

di cc hnh thc khc v s dng ti nguyn cho chnh h trong cc nghip v v chit

khu, tn dng v ti chnh

Nh vy ngn hng thng mi l nh ch ti chnh trung gian quan trng vo loi bc

nht trong nn kinh t th trng. Nh h thng nh ch ny m cc ngun tin vn nhn ri s

c huy ng, to lp ngun vn tn dng to ln c th cho vay pht trin kinh t.

T c th ni bn cht ca ngn hng thng mi c th hin qua cc im sau:

Ngn hng thng mi l mt t chc kinh t

Ngn hng thng mi hot ng kinh doanh trong lnh vc tin t tn dng v dch v ngn

hng

1.1.2. H thng ngn hng thng mi Vit Nam:

a Ngn hng thng mi Quc doanh (State owned Commercial bank): L ngn hng thng

mi c thnh lp bng 100% vn ngn sch nh nc. Trong tnh hnh hin nay tng ngun

vn v ph hp vi xu th hi nhp ti chnh vi th gii cc ngn hng thng mi quc doanh

vit nam ang pht hnh tri phiu huy ng vn; v ang c phn ha tng sc cnh

tranh vi cc chi nhnh ngn hng nc ngoi v cc ngn hng c phn hin nay.

Thuc loi ny gm:

Ngn hng nng nghip v pht trin nng thn Vit Nam (Bank for Agriculture and

Rural Development)

Ngn hng cng thng Vit nam (Industrial and commercial Bank of viet man

ICBV) gi tt l Vietinbank c phn ho)

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Ngn hng u t v pht trin vit nam (Bank for Investement and Development of

Viet nam BIDV)

Ngn hng ngoi thng Vit nam (Bank for Foreign Trade of Viet nam Vietcombank) c

phn ho.

Ngn hng pht trin nh ng bng sng cu long (Housing Bank of Mekong Delta).

b Ngn hng thng mi c phn (joint Stock Commercial bank): L ngn hng thng mi

c thnh lp di hnh thc cng ty c phn. Trong mt c nhn hay php nhn ch c

s hu mt s c phn nht nh theo qui nh ca ngn hng nh nc Vit nam.

c Ngn hng lin doanh (thuc loi hnh t chc tn dng lin doanh)

L Ngn hng c thnh lp bng vn lin doanh gia mt bn l ngn hng thng mi

Vit nam v bn khc l ngn hng thng mi nc ngoi c tr s t ti Vit nam, hot ng

theo php lut Vit nam

d Chi nhnh ngn hng nc ngoi: l ngn hng c thnh lp theo php lut nc ngoi,

c php m chi nhnh ti vit nam, hot ng theo php lut vit nam

1.2. CC NGHIP V CA NGN HNG THNG MI

1.2.1. Nghip v ngun vn (Ti sn N - NGUN VN) ca Ngn hng thng mi

Nghip v huy ng ngun vn l hot ng tin c ngha i vi bn thn ngn

hng cng nh i vi x hi. Trong nghip v ny, ngn hng thng mi c php s dng

nhng cng c v bin php cn thit m lut php cho php huy ng cc ngun tin nhn

ri trong x hi lm ngun vn tn dng cho vay i vi nn kinh t.

Thnh phn ngun vn ca ngn hng thng mi gm:

Vn iu l (Statutory Capital)

Cc qu d tr (Reserve funds)

Vn huy ng (Mobilized Capital)

Vn i vay (Bonowed Capital)

Vn tip nhn (Trust capital)

Vn khc (Other Capital)

a Vn iu l v cc qu:

Vn iu l, cc qu ca ngn hng c gi l vn t c ca ngn hng (Banks Capital)

l ngun vn khi u v c b sung trong qu trnh hot ng

+ Vn iu l ca ngn hng trc ht c dng :

Xy dng nh ca, vn phng lm vic, mua sm ti sn, trang thit b nhm to c s

vt cht m bo cho hot ng ca ngn hng, s cn li u t, lin doanh, cho vay trung

v di hn

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+ Cc qu d tr ca ngn hng: y l cc qu bt buc phi trch lp trong qu trnh

tn ti v hot ng ca ngn hng, cc qu ny c trch lp theo t l qui nh trn s li

nhn rng ca ngn hng, bao gm:

. Qu d tr : c trch t li nhun rng hng nm b sung vn iu l

. Qu d phng ti chnh: Qu ny d phng b p ri ro, thua l trong hot ng

ca ngn hng

. Qu pht trin k thut nghip v

. Qu khen thng phc li.

. Li nhun li phn b cho cc qu. Chnh lch t gi, nh gi li ti sn, ngun

vn u t XDCB.

Vn t c ca ngn hng l yu t ti chnh quan trng bc nht, n va cho thy qui m

ca ngn hng va phn nh kh nng m bo cc khon n ca ngn hng i vi khch hng

b Vn huy ng:

y l ngun vn ch yu ca cc ngn hng thng mi, thc cht l ti sn bng tin

ca cc ch s hu ch m ngn hng tm thi qun l v s dng nhng phi c ngha v hon

tr kp thi, y khi khch hng yu cu. Ngun vn huy ng l ngun ti nguyn to ln

nht, bao gm:

Tin gi khng k hn ca cc t chc, c nhn

Tin gi tit kim khng k hn

Tin gi tit kim c k hn

Tin pht hnh k phiu, tri phiu

Cc khon tin gi khc

i vi tin gi ca c nhn v n v, ngoi li sut, th nhu cu giao dch vi nhng tin li

nhanh chng v an ton l yu t c bn thu ht ngun tin ny.

i vi tin gi tit kim, tin pht hnh k phiu, tri phiu th li sut l yu t quyt nh v

ngi gi tit kim hay mua k phiu u nhm mc ch kim li

c Vn i vay:

Ngun vn i vay c v tr quan trng trong tng ngun vn ca ngn hng thng mi.

Thuc loi ny bao gm:

+ Vn vay trong nc:

Vay ngn hng trung ng: NHTW s tip vn cho ngn hng thng mi thng qua bin

php chit khu, ti chit khu nu cc h s tn dng cng cc chng t xin ti chit khu c

cht lng. Lm nh vy, NHTW s tr thnh ch da v l ngi cho vay cui cng i vi

ngn hng thng mi

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Vay cc ngn hng thng mi khc thng qua th trng lin ngn hng (Interbank

Market)

+ Vn vay ngn hng nc ngoi

d Vn tip nhn:

y l ngun tip nhn t cc t chc ti chnh ngn hng, t ngn sch nh nc

ti tr theo cc chng trnh, d n v pht trin kinh t x hi, ci to mi sinh ngun vn

ny ch c s dng theo ng i tng v mc tiu c xc nh

e Vn khc:

l cc ngun vn pht sinh trong qu trnh hot ng ca ngn hng (i l, chuyn

tin, cc dch v ngn hng)

1.2.2. Nghip v s dng vn [ti sn C TI SN] ( cp tn dng v u t):

Nghip v cho vay v u t l nghip v s dng vn quan trng nht, quyt nh n

kh nng tn ti v hot ng ca ngn hng thng mi. y l cc nghip v cu thnh b

phn ch yu v quan trng ca ti sn C ca ngn hng. Thnh phn TS C ca ngn hng bao

gm:

+ D tr (Reserves)

+ Cho vay (loans)

+ u t (Investment)

+ Ti sn C khc (Other Assets)

a D tr:

Hot ng tn dng ca ngn hng nhm mc ch kim li, song cn phi bo m an

ton gi vng c lng tin ca khch hng. Mun c c s tin cy v pha khch hng,

trc ht phi bo m kh nng thanh ton: p ng c nhu cu rt tin ca khch hng.

Mun vy cc ngn hng phi dnh mt phn ngun vn khng s dng n sn sn p

ng nhu cu thanh ton. Phn vn dnh ny gi l d tr. Ngn hng TW c php n nh

mt t l d tr bt buc theo tng thi k nht nh, vic tr li cho tin gi d tr bt buc do

chnh ph qui nh. D tr bao gm:

+ D tr s cp (Primary Reserves): bao gm tin mt, tin gi ti ngn hng TW, ti cc

ngn hng khc

+ D tr th cp (Secondary Reserves): (cp hai) l d tr khng tn ti bng tin m

bng chng khon, ngha l cc chng khon ngn hn c th bn chuyn thnh tin mt cch

thun li. Thuc loi ny gm:

. Tn phiu kho bc

. Hi phiu chp nhn

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. Cc giy n ngn hn khc

gi l d tr th cp bi n ch c s dng khi cc khon mc d tr s cp b cn kit. Khi

qun l d tr bt buc, ngn hng TW c th p dng 1 trong 3 phng php.

Phng php phong to: Theo ton b mc d tr bt buc phi gi vo mt ti khon ti

ngn hng TW v s b phong to m bo thc hin ng mc d tr.

Phng php bn phong to: Theo mt phn ca mc d tr bt buc s c qun l v

phong to ti mt ti khon ring NHTW.

Phng php khng phong to: theo phng php ny tin d tr c tnh v thc hin hng

ngy trn c s s d thc t v tin gi khng k hn v tin gi c k hn. Ton b mc d

tr s khng b phong to, n c th tn ti di hnh thc tin mt hay tin gi ngn hng TW

hay di dng chng khon ngn hn l tu NH thng mi, tuy nhin n cui mi thng,

NHTW s kim tra vic thc hin d tr bt buc, nu cc NHTM khng thc hin ng s b

pht (cnh co, pht tin nu ti phm)

b Cp tn dng: (Credits):

S ngun vn cn li sau khi dnh mt phn d tr, cc ngn hng thng mi c th

dng cp tn dng cho cc t chc, c nhn bao gm:

- Cho vay (Loans):

L tn dng nghip v ca ngn hng thng mi. Trong ngn hng thng mi s cho ngi

i vay, vay mt s vn sn xut kinh doanh, u t hoc tiu dng. Khi n hn ngi i vay

phi hon tr vn v tin li. Ngn hng kim sot c ngi i vay, kim sot c qu trnh

s dng vn. Ngi i vay c thc tr n cho nn bt buc h phi quan tm n vic s dng

lm sao c hiu qu hon tr n vay. Trong cho vay th mc ri ro rt ln, khng thu hi

c vn vay hoc tr khng ht hoc khng ng hndo ch quan hoc khch quan. Do

khi cho vay cc ngn hng cn s dng cc bin php bo m vn vay: th chp, cm c

Chit khu (Discount)

y l nghip v cho vay (gin tip) m ngn hng s cung ng vn tn dng cho mt ch th v

mt ch th khc thc hin vic tr n cho ngn hng. Cc i tng trong nghip v ny gm

hi phiu, k phiu, tri phiu v cc giy n c gi khc.

Cho thu ti chnh (Financial leasing):

L loi hnh tn dng trung, di hn. Trong cc cng ty cho thu ti chnh dng vn ca mnh

hay vn do pht hnh tri phiu mua ti sn, thit b theo yu cu ca ngi i thu v tin

hnh cho thu trong mt thi gian nht nh. Ngi i thu phi tr tin thu cho cng ty cho

thu ti chnh theo nh k. Khi kt thc hp ng thu ngi i thu c quyn mua hoc ko

di thm thi hn thu hoc tr li thit b cho bn cho thu

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Bo lnh ngn hng: (Bank Guarantee)

Trong loi hnh nghip v ny khch hng c ngn hng cp bo lnh cho khch hng nh

khch hng s c vay vn ngn hng khc hoc thc hin hp ng kinh t k kt

Cc hnh thc khc (Other)

c u t ( Investment)

Khon mc u t c v tr quan trng th hai sau khon mc cho vay, n mang li khon

thu nhp ln v ng k ca ngn hng thng mi. Trong nghip v ny, ngn hng s dng

ngun vn ca mnh v ngun vn n nh khc u t di cc hnh thc nh:

Hn vn mua c phn, c phiu ca cc Cng ty; hn vn mua c phn ch c php

thc hin bng vn ca ngn hng

Mua tri phiu chnh ph, chnh quyn a phng, tri phiu cng ty

Tt c hot ng u t chng khon u nhm mc ch mang li thu nhp, mt khc nh hot

ng u t m cc ri ro trong hot ng ngn hng s c phn tn, mt khc u t vo tri

phiu chnh ph th mc ri ro s rt thp

d Ti sn C khc:

Nhng khon mc cn li ca ti sn C trong ch yu l ti sn c nh nhm: Xy

dng hoc mua thm nh ca lm tr s vn phng, trang thit b, my mc, phng tin vn

chuyn, xy dng h thng kho qungoi ra cn cc khan phi thu, cc khon khc

1.3 CC HOT NG KINH DOANH DCH V CA NGN HNG:

Nhng dch v ngn hng ngy cng pht trin va cho php h tr ng k cho nghip v khai

thc ngun vn, m rng cc nghip v u t, va to ra thu nhp cho ngn hng bng cc

khon tin hoa hng, l ph c v tr xng ng trong giai on pht trin hin nay ca ngn

hng thng mi. Cc hot ng ny gm:

Cc dch v thanh ton thu chi h cho khch hng (chuyn tin, thu h sc, dch v cung cp

th tn dng, th thanh ton..)

Nhn bo qun cc ti sn qu gi, cc giy t chng th quan trng ca cng chng

Bo qun, mua bn h chng khon theo u nhim ca khch hng

Kinh doanh mua bn ngoi t, vng bc qu

T vn ti chnh, gip cc cng ty, x nghip pht hnh c phiu, tri phiu

1.4. THU NHP,CHI PH V LI NHUN CA NGN HNG THNG MI

1.4.1. Thu nhp ca ngn hng:

Hot ng kinh doanh ca ngn hng thng mi vi mc ch l li nhun. Mun thu

c li nhun cao th vn then cht l qun l tt cc khon mc ti sn C, nht l khon

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mc cho vay v u t, cng cc hot ng trung gian khc. Cc khon thu nhp ca ngn hng

bao gm hai khon

a Thu v hot ng tn dng (thu li cho vay, thu li chit khu, ph cho thu ti chnh, ph bo

lnh)

b Thu v dch v thanh ton v ngn qu (thu li tin gi, dch v thanh ton, dch v ngn

qu)

c Thu t cc hot ng khc:

. Thu li gp vn, mua c phn

. Thu v mua bn chng khon

. Thu v kinh doanh ngoi t, vng bc qu

. Thu v nghip v u thc, i l

. Thu dch v t vn

. Thu kinh doanh bo him

. Thu dch v ngn hng khc (bo qun cho thu t kt st, cm )

. Cc khon thu bt thng khc

1.4.2. Chi ph ca ngn hng:

a Chi v hot ng huy ng vn:

. Tr li tin gi

. Tr li tin tit kim

. Tr li tin vay

. Tr li k phiu, tri phiu

b Chi v dch v thanh ton v ngn qu:

. Chi v dch v thanh ton

. Chi v ngn qu (vn chuyn, kim m, bo v, ng gi)

. Cc ph bu in v mng vin thng

. Chi v dch v khc

c Chi v hot ng khc

. Chi v mua bn chng khon

. Chi kinh doanh ngoi t, vng bc, qu.

d Chi np thu, cc khon ph, l ph

e Chi cho nhn vin:

lng, ph cp cho cn b nhn vin, trang phc bo h lao ng, bo him x hi, kinh

ph cng on, bo him y t. Tr cp kh khn, tr cp thi vic cho nhn vin. Chi v cng tc

x hi

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1.4.3. Li nhun ca ngn hng thng mi:

Li nhun trc thu = tng thu nhp tng chi ph

Li nhun sau thu = Li nhun trc thu thu thu nhp doanh nghip

Mun tng li nhun cn phi:

Tng thu nhp bng cch m rng tn dng, tng u t v a dng ho cc hot ng

dch v ngn hng

Gim chi ph ca ngn hng

nh gi cht lng hot ng kinh doanh ca ngn hng thng mi ngi ta s dng

cc ch tiu sau y:

+ Ch tiu so snh gia li nhun thun vi tng ti sn C trung bnh gi l h s ROA

(Return on Asset)

H (ROA) = Li nhun thun

Ti sn C bnh qun

ngha: Mt ng Ti sn C (tng TI SN) to ra bao nhiu ng li nhun. Ch tiu

ny cho thy cht lng ca cng tc qun l ti sn C (tch sn). Ti sn C sinh li cng ln

th h s ni trn cng ln

+ Ch tiu so snh gia li nhun thun vi vn ch s hu bnh qun ca ngn hng.

c phn nh qua h s ROE (Return on Equity)

H (ROE) = Li nhun thun

Vn ch s hu bnh qun

ngha: mt ng vn ch s hu to ra bao nhiu ng li nhun. Ch tiu ny cho thy

hiu qu hot ng kinh doanh ca ngn hng, kh nng sinh li trn mt ng vn ch s hu

+ Ch tiu t sut doanh li l ch tiu so snh gia li nhun thun vi s ti sn C sinh li.

P = Li nhun thun

Tng ti sn C sinh li

Trong ti sn C sinh li bao gm:

. Cc khon cho vay

. u t chng khon

. Ti sn C sinh li khc

Chi tiu ny cho thy hiu sut sinh li ca ti sn C sinh li. T sut ny cng gn

H(ROA) th hiu sut s dng ti sn ca ngn hng cng ln.

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CH 2: NHNG VN CHUNG TRONG CHO VAY

Cho vay l hot ng em li ngun thu ch yu ca ngn hng thng mi. Hot ng

cho vay ca NHTM phi an ton, hiu qu th NHTM mi tn ti v pht trin. Mun vy cc

khu ca hot ng cho vay phi tun th cc nguyn tc nht nh v thc hin tri chy

NHTM thu hi c vn v li khi kt thc thi hn cho vay. Mc ch ca chng ny l nm

c nhng nguyn tc c bn trong cho vay, iu kin cho vay, thi hn cho vay, phng php

cho vayca NHTM v nhng bin php bo m an ton trong hot ng cho vay ca NHTM.

2.1. KHI QUT HOT NG CHO VAY CA NGN HNG THNG MI.

2.1.1. Khi nim v cho vay:

Cho vay l s chuyn nhng tm thi mt lng gi tr t ngi s hu (NHTM) sang

ngi s dng (ngi vay), sau mt thi gian nht nh li quay v vi lng gi tr ln hn

lng gi tr ban u.

2.1.2. Phn loi cho vay ca NHTM:

Trong nn kinh t th trng hot ng cho vay ca NHTM rt a dng v phong ph vi

nhiu loi hnh tn dng khc nhau. Vic p dng hnh thc cho vay no l ty thuc vo c

im kinh t ca i tng s dng vn tn dng nhm s dng v qun l vn tn dng c hiu

qu v ph hp vi s vn ng cng nh c im kinh t khc nhau ca i tng tn dng.

Trn thc t vic phn loi cho vay theo cc tiu thc sau:

Phn loi theo thi hn cho vay

Phn loi theo i tng cho vay

Phn loi theo hnh thc bo m tin vay.

..

2.2. QUI NH PHP L V CHO VAY:

Cc qui nh php l v hot ng cho vay ca NHTM tp trung vo cc vn sau:

2.2.1. Nguyn tc cho vay:

S dng vn vay ng mc ch tho thun trong hp ng tn dng v c hiu qu

kinh t. Tn dng cung ng cho nn kinh t phi hng n mc tiu v yu cu v pht trin

kinh t x hi trong tng giai on pht trin. i vi cc t chc kinh t, tn dng cng phi

p ng cc mc ch c th trong qu trnh hot ng sn xut kinh doanh thc y cc t

chc ny hon thnh nhim v sn xut kinh doanh ca mnh.

Vn vay phi c hon tr y c vn gc v li vay theo ng thi hn

cam kt trong hp ng tn dng: Nguyn tc ny ra nhm m bo cho cc ngn hng

thng mi tn ti v hot ng bnh thng. Bi ngun vn cho vay ca ngn hng ch yu l

ngun vn huy ng. l mt b phn ti sn ca cc s hu ch m ngn hng tm thi qun

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l v s dng, ngn hng phi c ngha v p ng cc nhu cu rt tin ca khch hng m h

yu cu. Nu cc khon tn dng khng c hon tr ng hn th nht nh s nh hng n

kh nng hon tr ca ngn hng.

Vic bo m tin vay phi thc hin theo qui nh ca chnh ph: Qu trnh cung

ng vn tn dng ngn hn ca ngn hng thng mi i vi nn kinh t s lm tng sc mua

ca x hi, lm tng khi lng tin trong nn kinh t, lm tng p lc i vi lng hng ho

trn th trng. Ngoi ra do tnh cht vn ng ca vn tn dng l gn lin vi s vn ng ca

vt t hng ho, gn lin vi hot ng sn xut kinh doanh ca cc n v. Do cn thc hin

nguyn tc bo m gi trvt t hng ho tng ng cho nhng khon tn dng ang thc

hin. Bo m tin vay c th thc hin bng th chp, cm c hoc bo lnh ca bn th ba,

hoc bo m bng chnh ti sn c to ra do s dng vn vay hoc bo m bng tn chp.

2.2.2. iu kin vay vn:

- a v php l ca khch hng vay vn: Khch hng vay vn phi c nng lc php

lut, nng lc hnh vi dn s v chu trch nhim dn s theo Lut dn s.

- C kh nng ti chnh v tr n ng hn theo hp ng tn dng k.

- Mc ch s dng vn vay hp php

- C ti liu chng minh kh nng s dng vn vay ph hp vi qui nh ca php lut

(v d nh c d n u t c cp c thm quyn ph duyt) v kh nng hon tr vn vay.

2.2.3 i tng cho vay:

i tng cho vay ca ngn hng thng mi l cc t chc c nhn c nhu cu vn

trong hot ng sn xut kinh doanh, u t, tiu dng Theo qui nh ca Lut cc t chc tn

dng: T chc tn dng khng c cho vay cc nhu cu vn thc hin cc vic sau:

- Mua sm cc ti sn v cc chi ph hnh thnh nn ti sn m php lut cm mua bn

chuyn nhng, chuyn i.

- Thanh ton cc chi ph cho vic thc hin cc giao dch m php lut cm.

- p ng cc nhu cu ti chnh ca cc giao dch m php lut cm.

2.2.4. Qui nh v bo m an ton trong hot ng cho vay:

Hot ng cho vay lun tim n ri ro, m bo an ton hiu qu trong cho vay v

trnh ri ro Lut php qui nh nhng vn v nguyn tc cho vay, cc hn ch m bo

an ton tn dng, hp ng tn dng, xt duyt cho vay, kim tra vic s dng vn vay. hot

ng cho vay ca ngn hng c lnh mnh v c hiu qu, cc NHTM phi lm tt vic kim

tra, nh gi kh nng hon tr vn vay ca ngi vay vn

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- Cc hn ch m bo an ton tn dng n qui nh gii hn cho vay ca NHTM i

vi mi khch hng. Qua NHTM hn ch c vic tp trung vn vo mt s t khch hng,

mt s ngnh, mt s lnh vc kinh doanh nh trnh c ri ro v phn tn ri ro tn dng.

- Cc bin php bo m trong cho vay nhm phng nga ri ro, to c s kinh t v

php l thu hi c n vay.

a- Cho vay c bo m bng ti sn:

Cho vay c bo m l vic cho vay vn ca NHTM m theo ngha v tr n ca

khch hng c cam kt thc hin bng ti sn th chp, cm c, ti sn hnh thnh t vn vay

hoc bo lnh bng ti sn ca bn th ba. Vic cho vay c ti sn bo m p dng i vi

khch hng khong c uy tn cao i vi ngn hng.

b- Cho vay khng c bo m bng ti sn:

NHTM cho vay da vo uy tn ca khch hng, l ngi trung thc trong kinh doanh,

kh nng ti chnh lnh mnh, c tn nhim vi ngn hng trong vic s dng vn vay, hon tr

n vay

2.2.5. Hp ng tn dng:

Hp dng tn dng l vn bn php l v mi quan h tn dng gia NH cho vay v ngi

i vay. L c s NHTM thc hin cho vay, qun l khon vay, thu hi n v x l cc khiu

ni (nu c).

2.2.6. Xt duyt cho vay, kim tra vic s dng vn vay:

Ngn hng phi t chc tt vic xt duyt cho vay theo nguyn tc phn nh trch nhim

gia khu thm nh v quyt nh cho vay, ng thi NH c trch nhim kim tra, gim sat qu

trnh s dng vn vay v tr n ca ngi vay, NH s dng mt s bin php kim sot vn vay

nh sau:

Thc hin kim sot v xem xt nh k tt c cc loi hnh cho vay theo chu k (thng, qu,

nm) i vi cc khon tn dng ln nhng ng thi cng kim tra bt thng.

Kim sot thng xuyn nhng khon cho vay ln v ri ro xy ra s nh hng ln n tnh

trng ti chnh ca ngn hng.

nh gi tnh hnh ti chnh, kh nng thanh ton, qu trnh thanh ton ca khch hng. Cht

lng ca ti sn th chp, cm c

Theo di thng xuyn cc khon tin vay c vn .

Tng cng cc bin php kim sot tn dng trong trng hp tnh hnh kinh t x hi hay hot

ng ca h thng NH c bin ng t bin e da n s an ton, hiu qu vn tn dng (Ex:

nn kinh t suy gim, xut hin i th cnh tranh)

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2.3 THI HN CHO VAY.

Thi hn cho vay l khon thi gian c tnh t khi khch hng bt u nhn khong

tin vay u tin cho n thi im tr ht n vay bao gm gc v li vay c tha thun

trong hp ng tn dng gia NHTM v Khch hng (bn i vay).

2.3.1. Cn c xc nh thi hn cho vay:

a- Da vo c im v chu k hot ng tng ng vi cc nghip v kinh doanh ca

ngi i vay:

Chu k hot ng l khong thi gian t khi mua nguyn vt liu, a nguyn vt liu

vo sn xut ra sn phm cho ti khi tiu th sn phm thu c tin bn hng b p chi ph

v tip tc chu k hot ng k tip. Chu k hot ng tng ng vi cc nghip v kinh doanh

ca khch hng bao gm: Mua nguyn vt liu, d tr, sn xut, d tr,tiu th sn phm.

Hnh 2.1: S chu k hot ng ca doanh nghip.

di thi gian ca chu k hot ng ty theo ngnh ngh v lnh vc kinh doanh. c

im ny c tnh cht quyt nh n lung tin ra v vo ca khch hng v s lng v thi

gian v do n nh hng n kh nng cn i ngun tr n vay ngn hng. Ni cch khc

c im v chu k hot ng kinh doanh ca khch hng nh hng n chu k ngn qu, t

nh hng n nhu cu vay vn v kh nng tr n cho ngn hng.

Thanh ton Mua hng Nhp kho Sn xut Nhp kho Bn hng Thu tin

Tin hng nguyn vt liu Sn phm

Giai on thanh ton

cc khon phi tr

Giai on thanh ton

cc khon phi thu

Giai on d tr (tn kho) Mua chu Tr ngay

Tr tin

Thu ngay Bn chu

Thu tin

Chu k hot ng

Lung tin vo Lung tin ra

Giai on d tr

( 90 ngy)

Bn hng Giai on thu tin

(60 ngy)

Chu k ngn qu (120 ngy)

Giai on phi tr ngi bn

(30 ngy)

Chu k hot ng SXKD 150 ngy

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Hnh 2.2: V d v mt chu k ngn qu ca doanh nghip:

Chu k ngn qu = Chu k hot ng - Giai on phi tr ngi bn

Chu k ngn qu = (90 ngy + 60 ngy) 30 ngy = 120 ngy.

Nghin cu chu k hot ng v chu k ngn qu ca doanh nghip cho thy:

- Chu k hot ng v chu k ngn qu ca doanh nghip xut hin s khng n khp v

thi gian lu chuyn tin t gia dng tin ra v dng tin vo. iu ny i hi phi c ngun

ti tr v ngn qu p ng mc chnh lch .

- V mt thi gian v qui m ca chu k hot ng v chu k ngn qu ca khch hng

c nh hng n kh nng tr n cho ngn hng, v vn vay ca ngn hng l mt b phn cu

thnh nn chi ph sn xut nn ngn hng ch c th thu hi vn vay khi doanh nghip c ngun

thu t bn hng.

- Thng thng thi hn cho vay c xc nh cn c vo di thi gian chu k hot

ng ca khch hng. Tuy nhin thi hn cho vay c th ngn hn chu k hot ng nu trong

k hoch tr n khch hng c cn i thm cc ngun tr n khc (li nhun, khu hao..).

- Cc khch hng thuc cc lnh vc khc nhau c c im v chu k hot ng khc

nhau nn vic xc nh thi gian hon tr n vay cng khc nhau cho ph hp.

b- c im i tng vay vn v mc ch vay vn ca khch hng:

Mc ch vay vn ca khch hng nhm b p nhng thiu ht trong qu trnh hot

ng, tu theo nhu cu u vo ca qu trnh hot ng, khch hng vay vn c th u t mua

sm TSC hoc mua sm vt t, hng ha (TSL) gi tt l i tng vay vn. Do khi c

nhu cu vay khch hng phi c giy ngh vay vn trong xc nh r mc ch vay vn v

nhu cu vay vn ngn hng.

i tng vay vn tham gia vo chu k hot ng ca khch hng, gi tr ca n c

chuyn dch ton phn (TSL) hay chuyn dch mt phn (TSC) vo chi ph sn xut kinh

doanh trong k v l mt b phn to nn gi thnh sn phm. Khi chu k ngn qu kt thc

l lc khch hng c ngun thu b p chi ph. Do vy, nghin cu c im i tng vay

vn ca khch hng c bin php qun l, tnh ton xc nh thi hn cho vay ph hp vi

c im lun chuyn vn ca i tng vay. V nguyn tc khch hng phi s dng tin vay

ng mc ch ghi trong n xin vay, y l cn c ngn hng kim tra tnh hnh s dng

vn vay ca khch hng.

c- Thi hn cho vay da vo thi gian hon vn u t ca d n, phng n u t:

Thi gian hon vn u t l thi gian cn thit d n, phng n hot ng thu hi

s vn u t b ra. N chnh l thoi gian hon tr s vn u t ban u bng cc

khon li nhun v khu hao thu hi hng nm. Do i tng vay vn tham gia vo qu trnh

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lun chuyn vn ca d n, phng n u t nn thi hn hon vn ca d n l c s ngn

hng xc nh thi hn cho vay ph hp thu hi c n vay khi n hn.

d- Kh nng cn i ngun vn cho vay ca ngn hng:

Kh nng cn i ngun vn ph thuc vo kh nng cung ng ngun vn ca ngn hng

v kh nng cn i ngun vn m bo kh nng thanh ton. Khi cn i ngun vn, cc

ngn hng phi ch trng n s cn i gia ngun vn huy ng cho vay ca ngn hng v

nhu cu vay vn ca khch hng v c cu ngun vn v loi tin s dng.

S tc ng ca cc nhn t nh cng tc qun tr ngn hng, o c ngh nghip, trnh

chuyn mn ca cn b tn dng, khch hng. Nu cng tc qun tr ngn hng cha tt, cn

b tn dng cha p ng nhu cu chuyn mn v o c km, khch hng che du thng tin.

th vic xc nh thi hn cho vay khng chnh xc, khng ph hp vi thi gian hon vn ca

d n, phng n u t v kt qu l cc khon vn vay kh tr n ng hn.

2.3.2. Thi hn cho vay v thi hn cho vay trung bnh:

a. Thi hn cho vay:

Thi hn cho vay l khon thi gian c tnh t khi khch hng bt u nhn khong

tin vay u tin cho n thi im tr ht n vay bao gm gc v li vay c tha thun

trong hp ng tn dng gia NHTM v Khch hng (bn i vay). Thi hn cho vay bao gm:

+ Thi hn gii ngn: Tnh t khi khch hng nhn tin vay cho n khi rt xong vn

vay.

+ Thi gian n hn: Trong hp ng tn dng c th c hoc khng. Thi gian n hn

thng trong giai on u t XDCB, sn xut th nn khch hng cha tr n vay cho ngn

hng.

+ Thi hn tr n: L khon thi gian tnh t khi khch hng bt u tr n cho n khi

tr ht n vay cho ngn hng. Thi hn tr n c chia thnh nhiu k hn tr n ty thuc vo

tnh hnh thu nhp v kh nng tr n ca khch hng.

S k tr n

(Thi hn tr n) =

Tng s tin cho vay

Mc tr n mt k

Mc tr n mt k = Ngun tr n mt nm

S k tr n mt nm

Ngun tr n vay u t ca khch hng t khu hao TSC v li nhun ca d n vay

vn v cc ngun khc (nu c).

b- Thi hn cho vay trung bnh:

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Thi hn cho vay trung bnh l khon thi gian khch hng c s dng ton b tin vay.

Thi hn

cho vay

trung bnh

=

Thi hn

trung bnh

ca k rt

vn

+ Thi gian

n hn +

Thi hn

trung bnh

ca k tr

n

Trong :

Thi hn trung

bnh ca tng k =

Tng d n trong k

Tng s tin vay

Tng d n trong k = (d n thc t x thi hn d n).

V d: Mt khon tn dng 100 triu c vay trong 1 nm. Tin vay cp 1 ln v tr lm 2 ln.

Sau 7 thng k t ngy nhn tin vay khch hng tr 60 triu v sau 5 thng k t ln tr th nht

khch hng tr ht s n cn li.

Thi hn cho vay l 12 thng.

Thi hn cho vay

trung bnh =

100 x7 + 40 x 5 = 9 thng

100

2.4. PHNG PHP CHO VAY.

2.4.1. Phng php cho vay tng ln.

L phng php cho vay m mi ln vay khch hng phi lm cc th tc cn thit (lp

h s vay vn, ngn hng thm nh xt duyt cho vay) v k kt hp ng tn dng. Khi c

nhu cu khch hng n ngn hng xin vay mt khon tin cho mc ch s dng ca mnh nh

thanh ton tin hng ha, nguyn vt liu v cc chi ph sn xut kinh doanh khc. Phng php

ny p dng cho cc khch hng c nhu cu vay vn khng thng xuyn hoc ngn hng thy

cn thit pho p dng phng php cho vay ny gim st, kim tra, qun l vic s dng vn

vay c cht ch.

S tin cho vay ca ngn hng c xc nh cn c vo nhu cu vay vn ca khch

hng, gi tr ti sn bo m v kh nng hon tr ca khch hng, kh nng ngun vn ca ngn

hng v gii hn cho vay theo qui nh ca Lut php.

Thi hn cho vay v s k hn tr n c xc nh ty thuc vo c im sn xut kinh

doanh ca khch hng, ngun tr n trong giai on vay.

Trong hp ng tn dng khch hng c th vn vay lm nhiu ln ty theo tin hoc

nhu cu s dng thc t. Khi rt vn vay khch hng phi lp bng k rt vn theo mu ca

ngn hng v c ngn hng chp nhn, s tin ngn hng duyt rt vn l khon n chnh thc

ca ln rt vn .

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Vic tr n c thc hin theo lch tr n c ghi trong hp ng tn dng, bt c

khon n no khi n hn theo hp ng tn dng k khch hng phi ch ng tr n cho

ngn hng, nu khng th ngn hng s trch tin t ti khon tin gi ca khch hng thu n

hoc khch hng s b pht qu hn nu khng c tin tr n cho khon n n hn.

Ngn hng cng c th cho vay theo hnh thc cho vay trn ti sn l hnh thc cho

vay c bo m trc tip bng bng cc khon phi thu hoc hng tn kho ca khch hng.

Ngn hng s cho vay theo t l phn trm nht nh trn gi tr ghi s cc khon phi thu hoc

hng tn kho. Khi thu c n hoc khi bn hng thu c tin khch hng s tr n cho ngn

hng, trng hp ny ging nh chit khu b chng t bn hng.

2.4.2. Phng php cho vay theo hn mc tn dng:

L phng php cho vay m ngn hng v khch hng xc nh v tha thun mt hn

mc tn dng c duy tr trong mt khon thi gian nht nh. Hn mc tn dng l mc d n

vay ti a c duy tr trong mt khon thi gian nht nh m ngn hng v khch hng tha

thun trong hp ng tn dng.

Cho vay theo hn mc tn dng thng c p dng i vi cc khch hng c nhu cu

vay vn tr n thng xuyn, c uy tn vi ngn hng. V d mt doanh nghip ch bin nc

mm, n ma v c cn tng khi lng c gi thp ch bin kp thi v, ngn hng c th

cho doanh nghip s dng mt hn mc tn dng t thng 7 n thng 9, cho php doanh nghip

c rt tin vay nhiu ln trong sut giai on ny, qui m ca hn mc tn dng ny c xc

nh trn c s d tnh v lng vn ln nht m doanh nghip c th cn ti bt k thi im

no trong sut thi hn duy tr hn mc tn dng.

Mi ln rt tin vay, khch hng k vo kh c nhn n, trong nu r thi gian tr n

cho tng khon rt vn. Thi gian ny c xc nh cn c vo k lun chuyn ca i tng

vay vn hoc thi gian thu tin bn hng ca khch hng.

2.5. LI SUT V PH SUT TN DNG.

2.5.1. Li sut:

Li sut l gi c ca khon vay, c biu hin bng t l % trn c s so snh gia s

li tc thu c so vi s tin cho vay trong mt thi gian nht nh.

Trong li tc tin vay (li) l khon tin m bn vay phi tr cho bn cho vay. Li

c cn c tnh trn s vn vay, thi gian v li sut.

a- Tnh v thu (tr) li:

Nguyn tc chung ca vic tnh v thu li do ngn hng qui nh hoc tha thun vi khch

hng. C 3 cch tnh, thu (tr) li vay:

+ Tnh, thu (tr) li theo nh k.

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+ Tnh, thu (tr) li trc.

+ Tnh, thu (tr) li sau.

b- Phng php tnh li:

+Tnh li theo tch s:

Phng php ny p dng i vi cc khon tin cho vay ngn hn theo hn mc tn

dng, tin gi thanh ton, tin gi khng k hn. Vic tnh v thu li vo ngy cui thng hoc

ngy c th do ngn hng tha thun vi khch hng.

S tin li = Tch s tnh li trong thng x Li sut thng

30

Tch s tnh li trong thng =

+ Tnh li theo mn:

p dng i vi cc hnh thc tin gi c k hn, cc khon cho vay ngn hn, trung v

di hn theo mn tha thun.

S tin li = S d n (d c)

hay s tin tr n x

Thi gian d n

(d c) hay vay tin

x Mc li sut p dng

cho thi hn gi hay vay

c- Min, gim li tin vay.

Trong qu trnh thc hin hp ng tn dng, nu khch hng vay b tn tht v ti sn c

lin quan n vn vay do nguyn nhn khch quan dn n kh khn v ti chnh, c th lm

n ngh gi n ngn hng xem xt min, gim li tin vay.

2.5.2. Ph sut tn dng:

Khi s dng mt khon tn dng, ngoi vic tr li i khi khch hng cn phi tr cc

khon ph khc c lin quan n khon tin vay.

Ph sut tn dng l t l % gia chi ph m ngi i vay phi tr cho ngn hng so vi s

tn dng thc t s dng trong thi gian vay.

PTD = CP

x 100% TV

Trong :

Tng s d n x S ngy d n thc t trong

thng

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