9/24/2013

Chng 9:

THANH L TN DNG

Ph.D Nguyn Th Lan

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NI DUNG:
I. II. III.

MT S VN CHUNG V THANH L TN DNG CC PHNG PHP THANH L TN DNG NGUN B P TN THT TRONG THANH L TN DNG

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I- MT S VN CHUNG V THANH L TN DNG

Khi nim Cc hnh thc thanh l Ni dung thanh l

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1. Thanh l tn dng l g?
Thanh l tn dng l qu trnh gii tr cc

ngha v v quyn li ca cc ch th tham gia quan h hp ng tn dng. C 2 trng hp: Khi ngi vay tr ht tintin hnh thanh l hp ng tn dng: Khi ngi vay khng tr ht tin tin hnh x l n xu, n c vn .

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Thanh l mc nhin v thanh l bt buc:

Thanh l TD mc nhin l vic chm dt hiu

lc ca hp ng tn dng khi khon n c hon tr y theo tha thun.

Thanh l TD bt buc l vic ngn hng da

trn cc c s php l tm kim cc ngun b p nhm x l cc khon n n hn nhng khch hng khng t gic hoc khng th hon tr ng hn.
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Ni dung ca thanh l mc nhin

Sau khi khch hng thanh ton y c gc
v li cho NH: Nhn vin tn dng trnh lnh o k thanh l hp ng tn dng. Xa ng k th chp Thc hin lu tr h s tn dng.

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II. CC PHNG THC THANH L TN DNG

1) Thanh l tn dng bng x l bo m tin

vay
2) Thanh l bng vic thc hin quyn truy i

trong cho vay gin tip.

3) Bn li cc khon n (cc khon cho vay) 4) Thanh l tn dng trong trng hp doanh

nghip b ph sn

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2.1 Thanh l tn dng bng x l bo m tin vay

C s php l x l m bo tin vay: Nguyn tc x l ti sn bo m Thi hn x l ti sn bo m Cc phng thc x l ti sn bo m theo

tho thun
Cc phng thc x l ti sn bo m trong

trng hp khng c tho thun (xem ngh nh 163/CP t iu 58-62)

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2.2 Thanh l bng vic truy i ngi vay trong cho vay gin tip
(3) Yu cu ngi i vay tr n (1) cp tin cho ngi vay NGI I VAY Bao gm: - Ngi bn hng tr chm, - Ngi bn hng tr gp -Ngi th hng thng phiu

NGN HNG

(2) Ko tr n ng hn

NGI THANH TON

Bao gm : - Ngi mua hng tr chm,tr gp -Ngi th lnh hi phiu -Ngi pht hnh lnh phiu

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2.3 Bn cc khon cho vay (bn li cc khon n)

KN: Bn cc khon n l nghip v m

trong ngn hng chuyn quyn i n cho mt t chc tn dng khc sm thu hi vn. Cc cng ty mua li cc khon n: - Cc cng ty bo him - Cng ty chuyn mua, bn n - Ngn hng thng mi. Li ch v hn ch ca vic bn li cc khon n?
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Ngn hng thng bn nhng khon n no?

Nhng khon n ttGi bn n c th

cao hn, hoc bng khon n gc cng li phi tr. Nhng khon n xu Gi bn n thng thp hn rt nhiu so vi khon n gc cng li phi tr.

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Gi bn cc khon n?
Phn bit:
- Gi tr ca khon n gi tr ca tri quyn (bao gm: vn gc v li m ngi n phi thanh ton). - Gi bn cc khon n l s tin m bn mua phi tr cho ngn hng bn. - Gi hch ton cac khon n ti NH bn l gi vn ca khon cho vay, bao gm: khon tin cho vay cp, li cha tr, chi ph hnh thnh khon vay, chi d phng.
Cc trng hp:

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- Gi bn ln hn gi hch tonngn hng c li - Gi bn thp hn gi hch ton ngn hng chp nhn b l tng thanhPh.D khon. Nguyn th Lan

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Phng thc bn cc khon n

(i) Bn hp ng tn dng - Ngi mua c quyn truy i - Ngi mua khng c quyn truy i. (ii) Bn ngoi hp ng (bn khon cho vay d phn)

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2.4 Thanh l tn dng khi DN b ph sn

Trng hp doanh nghip i vay b ph sn:

- i vi n c m bo - i vi n khng c m bo Trng hp doanh nghip pht hnh/th lnh thng phiu b ph sn

- i vi nhng thng phiu n hn trc ngy DN tuyn b ph snNH c quyn yu cu bn lin i thanh ton . - i vi nhng thng phiu n hn sau ngy DN tuyn b ph snNH hon tr li thng phiu cho ngi mang ln chit khu.
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III- NGUN B P TN THT TRONG THANH L TN DNG

Cc trng hp tn tht Ngun b p tn tht:

(1) Qu d phng ri ro (2) Qu d phng ti chnh (3) Hch ton vo chi ph bt thng

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3.1 Cc trng hp tn tht TD

1) Cc khon cho vay khng c m bo

c x l v ko thu hi n.
2) Cc khon cho vay ko thu hi n sau khi

bn cc ti sn m bo.
3) Cc khon cho vay m bn bo lnh khng c

kh nng thc hin ngha v bo lnh.

4) Gi bn cc khon cho vay nh hn gi hch

ton ca khon cho vay .

5) Cc khon cho vay gin tip m ngn hng ko

truy i c.
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3.2 Ngun b p tn tht TD

S dng cc ngun sau b p tn tht tn dng: (1) Qu d phng ri ro (Qu DPRR) (2) Qu d phng ti chnh (Qu DPTC) (3) Hch ton vo chi ph bt thng

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3.2.1 S dng Qu DPRRTD b p tn tht

NH phi phn loi n lm c s trch lp

Qu DPRR tn dng
Da trn cc nhm n NHTM tin hnh trch

lp qu DPRR
Th tc tin hnh b p tn tht t qu

DPRR

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Phn loi n
(theo Quyt nh s 18/2007/Q-NHNN)
- Nhm 1: N tiu chun, bao gm: + Cc khon n trong hn. + Cc khon n qu hn di 10 ngy v c kh nng thu hi y gc v li ng thi hn cn li; - Nhm 2: N cn ch : + Cc khon n qu hn t 10 ngy n 90 ngy + Cc khon n iu chnh k hn tr n ln u v c kh nng tr n n gc v li ng k hn. - Nhm 3: N di tiu chun: + Cc khon n qu hn t 91 ngy n 180 ngy + Cc khon n c cu li thi hn tr n ln u, tr cc khon n iu chnh k hn tr n ln u phn loi vo nhm 2. + Cc khon n c min hoc gim li do KH khng kh nng tr li y theo H TD;

Phn loi n (tip):

- Nhm 4: N nghi ng + Cc khon n qu hn t 181- 360 ngy + Cc khon n c cu li thi hn tr n ln u qu hn di 90 ngy theo thi hn c c cu li ln u; + Cc khon n c cu li thi hn tr n ln th hai;

- Nhm 5: N c kh nng mt vn:

+ Cc khon n qu hn trn 360 ngy + Cc khon n c cu li thi hn tr n ln u qu hn t 90 ngy tr ln theo thi hn c c cu li ln u. + Cc khon n c cu li thi hn tr n ln th hai qu hn theo thi hn c c cu li ln th hai; + Cc khon n c cu li thi hn tr n ln th ba tr ln, k c cha b qu hn hoc qu hn; + Cc khon n khoanh ch x l.

Trch lp qu DPRR
Da trn cc nhm n NHTM tin hnh trch

lp qu DPRR, bao gm: (1) S tin d phng c th R (theo 5 nhm n c th) phi trch: (2) D phng chung c trch bng 0,75% tng gi tr ca cc khon n t nhm 1 n nhm 4. C 2 loi d phng trn u c trch t chi ph
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Trch qu DPRR c th i vi tng nhm n (R)

Nhm n Nhm 1: N tiu chun: Nhm 2: N cn ch Nhm 3: N di tiu chun: Nhm 4: N nghi ng: Nhm 5: N c kh nng mt vn: T l trch d phng c th (r) 0% 5% 10% 20% 100%

S tin d phng c th i vi tng khon n c

tnh theo cng thc sau: R = max {0, (A - C)} x r

Trong : - R: s tin d phng c th phi trch A: S d n gc ca khon n C: gi tr khu tr ca ti sn bo m r: t l trch d phng theo bng trn

Trng hp no c s dng qu DPRR b p tn tht?

a) Khch hng l t chc, doanh nghip b gii

th, ph sn theo quy nh ca php lut, c nhn b cht hoc mt tch. b) Cc khon n thuc nhm 5. c) Ring cc khon n khoanh ch Chnh ph x l, t chc tn dng c s dng d phng (nu c) x l ri ro tn dng.

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Nguyn tc trong vic s dng d phng ri ro tn dng

1) S dng d phng c th x l ri ro tn dng

i vi khon n .
2) Pht mi ti sn bo m thu hi n. 3) Nu pht mi ti sn khng b p b p tn

tht ca khon n th c s dng d phng chung x l . 4) Trng hp s tin d phng khng x l ton b
RRTD ca cc khon n phi x l, TCTD hch ton trc tip phn chnh lch thiu ca s tin d phng vo chi ph hot ng.
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Nguyn tc trong vic s dng d phng ri ro tn dng (tip...)

5) Trng hp s tin d phng trch cn li ln

hn s tin d phng phi trch, TCTD phi hon nhp phn chnh lch tha theo qui nh. 6) Sau khi s dng d phng x l ri ro tn dng, TCTD phi chuyn cc khon n c x l ri ro tn dng t hch ton ni bng ra hch ton ngoi bng tip tc theo di v c cc bin php thu hi n trit .

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Th tc tin hnh b p tn tht t qu DPRR

Lp Hi ng x l ri ro Lp h s php l lm cn c x l, gm:

(1) H s tn dng (2) Bn xc nhn kh nng ti chnh ca khch hng vay do c quan c thm quyn k. (3) Giy t php l xc nhn ngi vay/bo lnh b ph sn hay gii th,cht, mt tch; xc nhn tnh trng mt kh nng thanh ton do nhng nguyn nhn bt kh khng.
Hi ng tin hnh xa cc khon n.
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3.2.2 S dng Qu DPTC b p tn tht

Qu DPTC c hnh thnh t li nhun hng

nm v c trch bng 10% li nhn sau thu TNDN sau khi tr cc khon phi tr (nh trch qu u t pht trin). S d ti a ca qu bng 25% vn iu l ca NHTM. Qu DPTC c s dng b p phn cn li ca nhng tn tht, sau khi c b p bng s dng qu DPRR.
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3.3. B p tn tht bng hch ton vo chi ph bt thng

Sau khi s dng qu DPTC nhng khng

b p tn tht, cc TCTD c hch ton phn tn tht cn li vo chi ph bt thng.

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