Quyet Dinh 493 Trich Lap Du Phong

4/24/2014 CSDLVBQPPL B T php - Ban hnh Quy nh v phn loi n, trch lp v s dng d phng x l ri ro tn dng trong hot ng ngn
n hng ca t
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Cng thng tin in t Trang ch Tm kim CSDLQG v vn bn php lut English
Chng II
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Chng III
iu 21
Thuc tnh Lc Ti v Bn in
NGN HNG NH NC
S: 493/2005/Q-NHNN
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
H Ni, ngy 22 thng 04 nm 2005
QUYT NH CA THNG C NGN HNG NH NC
Ban hnh Quy nh v phn loi n, trch lp v s dng d phng
x l ri ro tn dng trong hot ng ngn hng ca t chc tn dng
THNG C NGN HNG NH NC
Cn c Lut Ngn hng Nh nc Vit Nam s 01/1997/QH10 ngy 12 thng 12 nm 1997, Lut sa i, b sung mt s iu ca Lut
Ngn hng Nh nc Vit Nam s 10/2003/QH11 ngy 17 thng 6 nm 2003;
Cn c Lut Cc t chc tn dng s 02/1997/QH10 ngy12 thng 12 nm 1997, Lut sa i, b sung mt s iu ca Lut Cc t chc tn
dng s 20/2004/QH11 ngy 15 thng 6 nm 2004;
Cn c Ngh nh s 52/2003/N-CP ngy 19 thng 5 nm 2003 ca Chnh ph Quy nh chc nng, nhim v, quyn hn v c cu t
chc ca Ngn hng Nh nc Vit Nam;
Sau khi thng nht vi B trng B Ti chnh ti Cng vn s 4280 TC/TCNH ngy 12 thng 4 nm 2005 ca B Ti chnh;
Theo ngh ca V trng V Cc Ngn hng v t chc tn dng phi ngn hng,
QUYT NH:
iu 1. Ban hnh km theo Quyt nh ny Quy nh v vic phn loi n, trch lp v s dng d phng x l ri ro tn dng trong hot
ng ngn hng ca t chc tn dng.
iu 2. Quyt nh ny c hiu lc thi hnh sau 15 ngy k t ngy ng Cng bo. Cc quy nh v vic phn loi ti sn "C", trch lp v
s dng d phng x l ri ro trong hot ng ngn hng ca t chc tn dng ti cc vn bn di y ht hiu lc thi hnh:
1. Quyt nh s 488/2000/Q-NHNN5 ngy 27 thng 11 nm 2000 ca Thng c Ngn hng Nh nc ban hnh Quy nh v vic phn
loi ti sn "C", trch lp v s dng d phng x l ri ro trong hot ng ngn hng ca t chc tn dng.
2. Cng vn s 354/CV-CNH ngy 10 thng 7 nm 2002 ca Ngn hng Nh nc v vic phn loi v trch lp d phng khi chuyn n qu
hn theo Quyt nh s 688/2002/Q-NHNN ca Thng c Ngn hng Nh nc.
iu 3. Chnh Vn phng, V trng V Cc Ngn hng v t chc tn dng phi ngn hng, Th trng cc n v thuc Ngn hng Nh
nc, Gim c Chi nhnh Ngn hng Nh nc tnh, thnh ph trc thuc Trung ng, Ch tch Hi ng qun tr, Tng gim c (Gim
c) t chc tn dng chu trch nhim thi hnh Quyt nh ny./.

QUY NH
V phn loi n, trch lp v s dng d phng x l ri ro tn dng
trong hot ng ngn hng ca t chc tn dng
(Ban hnh theo Quyt nh s 493/2005/Q-NHNN ngy 22/4/2005
ca Thng c Ngn hng Nh nc)
Chng I
QUY NH CHUNG
iu 1.
1. T chc tn dng hot ng ti Vit Nam (sau y gi tt l t chc tn dng), tr Ngn hng Chnh sch X hi, phi thc hin vic phn
loi n, trch lp v s dng d phng x l ri ro tn dng trong hot ng ngn hng theo Quy nh ny.
Trng hp chi nhnh ngn hng nc ngoi ti Vit Nam mun thc hin vic phn loi n, trch lp v s dng d phng x l ri ro
tn dng theo quy nh ca ngn hng nc ngoi, chi nhnh ngn hng nc ngoi phi trnh Ngn hng Nh nc chnh sch trch lp d
phng ca ngn hng nc ngoi xem xt, quyt nh. Chi nhnh ngn hng nc ngoi ch c php thc hin vic phn loi n, trch
lp v s dng d phng x l ri ro tn dng theo quy nh ca Hi s chnh ngn hng nc ngoi sau khi c Ngn hng Nh nc
chp thun bng vn bn.
2. Vic trch lp d phng v s dng d phng gim gi hng tn kho, d phng gim gi chng khon, qu d phng ti chnh thc hin
theo quy nh ca php lut v ch ti chnh i vi cc t chc tn dng.
iu 2.
Trong Quy nh ny, cc t ng di y c hiu nh sau:
1."Ri ro tn dng trong hot ng ngn hng ca t chc tn dng" (sau y gi tt l "ri ro") l kh nng xy ra tn tht trong hot ng
ngn hng ca t chc tn dng do khch hng khng thc hin hoc khng c kh nng thc hin ngha v ca mnh theo cam kt.
2. "D phng ri ro" l khon tin c trch lp d phng cho nhng tn tht c th xy ra do khch hng ca t chc tn dng khng
thc hin ngha v theo cam kt. D phng ri ro c tnh theo d n gc v hch ton vo chi ph hot ng ca t chc tn dng. D
phng ri ro bao gm: D phng c th v D phng chung.
"D phng c th" l khon tin c trch lp trn c s phn loi c th cc khon n quy nh ti iu 6 hoc iu 7 Quy nh ny d
phng cho nhng tn tht c th xy ra.
4/24/2014 CSDLVBQPPL B T php - Ban hnh Quy nh v phn loi n, trch lp v s dng d phng x l ri ro tn dng trong hot ng ngn hng ca t
phng cho nhng tn tht c th xy ra.
"D phng chung" l khon tin c trch lp d phng cho nhng tn tht cha xc nh c trong qu trnh phn loi n v trch lp
d phng c th v trong cc trng hp kh khn v ti chnh ca cc t chc tn dng khi cht lng cc khon n suy gim.
3. "S dng d phng" l vic t chc tn dng s dng d phng ri ro b p tn tht i vi cc khon n.
4. "N" bao gm:
a) Cc khon cho vay, ng trc, thu chi v cho thu ti chnh;
b) Cc khon chit khu, ti chit khu thng phiu v giy t c gi khc;
c) Cc khon bao thanh ton;
d) Cc hnh thc tn dng khc.
5. "N qu hn" l khon n m mt phn hoc ton b n gc v/hoc li qu hn.
6. "N xu" (NPL) l cc khon n thuc cc nhm 3, 4 v 5 quy nh ti iu 6 hoc iu 7 Quy nh ny. T l n xu trn tng d n l t l
nh gi cht lng tn dng ca t chc tn dng.
7. "N c cu li thi hn tr n" l khon n m t chc tn dng chp thun iu chnh k hn tr n hoc gia hn n cho khch hng do t
chc tn dng nh gi khch hng suy gim kh nng tr n gc hoc li ng thi hn ghi trong hp ng tn dng nhng t chc tn
dng c c s nh gi khch hng c kh nng tr y n gc v li theo thi hn tr n c cu li.
8. "Khch hng" l cc t chc hoc c nhn c quan h tn dng vi t chc tn dng.
iu 3.
1. t nht mi qu mt ln, trong thi hn 15 ngy lm vic u tin ca thng tip theo, t chc tn dng thc hin phn loi n gc v trch
lp d phng ri ro n thi im cui ngy lm vic cui cng ca qu (thng) trc.
Ring i vi qu IV, trong thi hn 15 ngy lm vic u tin ca thng 12, t chc tn dng thc hin vic phn loi n v trch lp d phng
ri ro n thi im cui ngy 30 thng 11.
2. i vi cc khon n xu (NPL), t chc tn dng phi thc hin vic phn loi n, nh gi kh nng tr n ca khch hng trn c s
hng thng phc v cho cng tc qun l cht lng v ri ro tn dng.
3. i vi cc khon cho vay bng ngun vn ti tr, u thc ca Bn th ba m Bn th ba cam kt chu ton b trch nhim x l ri ro khi
xy ra v cc khon cho vay bng ngun vn gp ng ti tr ca t chc tn dng khc m t chc tn dng khng chu bt c ri ro no th
t chc tn dng khng phi trch lp d phng ri ro nhng phi phn loi n theo quy nh ti iu 6 hoc iu 7 Quy nh ny nhm nh
gi ng tnh hnh ti chnh, kh nng tr n ca khch hng phc v cho cng tc qun l ri ro tn dng.
4. i vi cc khon bo lnh, cam kt cho vay v chp nhn thanh ton, t chc tn dng phi phn loi vo nhm 1 quy nh ti iu 6
hoc iu 7 Quy nh ny qun l, gim st tnh hnh ti chnh, kh nng thc hin ngha v ca khch hng v trch lp d phng chung.
Chng II
QUY NH C TH
Mc 1. Phn loi n v trch lp d phng c th
iu 4.
1. Trong thi gian ti a ba (03) nm k t ngy Quy nh ny c hiu lc, t chc tn dng phi xy dng H thng xp hng tn dng ni b
h tr cho vic phn loi n, qun l cht lng tn dng ph hp vi phm vi hot ng, tnh hnh thc t ca t chc tn dng. H thng
xp hng tn dng ni b ti thiu phi bao gm:
- Cc c s php l lin quan n thnh lp v ngnh ngh kinh doanh ca khch hng;
- Cc ch tiu kinh t tng hp lin quan n tnh hnh kinh doanh, ti chnh, ti sn, kh nng thc hin ngha v theo cam kt;
- Uy tn i vi t chc tn dng giao dch trc y;
- Cc tiu ch nh gi khch hng chi tit, c th, c h thng (nh gi yu t ngnh ngh v a phng) trn c s xp hng c th
i vi khch hng.
2. Quy nh ti khon 1 iu ny khng bt buc p dng i vi t chc tn dng l ngn hng thng mi c phn nng thn v qu tn
dng nhn dn c s.
iu 5.
T chc tn dng thc hin phn loi n v trch lp d phng c th theo quy nh ti iu 6 hoc iu 7 Quy nh ny.
iu 6.
1. T chc tn dng thc hin phn loi n nh sau:
Nhm 1(N tiu chun) bao gm:
- Cc khon n trong hn m t chc tn dng nh gi l c kh nng thu hi y c gc v li ng thi hn;
- Cc khon n khc c phn loi vo nhm 1 theo quy nh ti Khon 2, iu ny.
Nhm 2 (N cn ch ) bao gm:
- Cc khon n qu hn di 90 ngy;
- Cc khon n c cu li thi hn tr n trong hn theo thi hn n c cu li;
- Cc khon n khc c phn loi vo nhm 2 theo quy nh ti Khon 3 v Khon 4 iu ny.
c) Nhm 3 (N di tiu chun) bao gm:
- Cc khon n qu hn t 90 n 180 ngy;
- Cc khon n c cu li thi hn tr n qu hn di 90 ngy theo thi hn c cu li;
d) Nhm 4 (N nghi ng) bao gm:
- Cc khon n qu hn t 181 n 360 ngy;
- Cc khon n c cu li thi hn tr n qu hn t 90 ngy n 180 ngy theo thi hn c cu li;
) Nhm 5 (N c kh nng mt vn) bao gm:
- Cc khon n qu hn trn 360 ngy;
- Cc khon n qu hn trn 360 ngy;
- Cc khon n khoanh ch Chnh ph x l.
- Cc khon n c cu li thi hn tr n qu hn trn 180 ngy theo thi hn c c cu li;
2. Trng hp khch hng tr y n gc v li theo k hn c c cu li ti thiu trong vng mt (01) nm i vi cc khon n
trung v di hn, ba (03) thng i vi cc khon n ngn hn v c t chc tn dng nh gi l c kh nng tr y n gc v li
ng thi hn theo thi hn c c cu li, t chc tn dng c th phn loi li khon n vo nhm 1.
3. Trng hp mt khch hng c nhiu hn mt (01) khon n vi t chc tn dng m c bt k khon n b chuyn sang nhm n ri ro
cao hn th t chc tn dng bt buc phi phn loi cc khon n cn li ca khch hng vo cc nhm n ri ro cao hn tng ng vi
mc ri ro.
4. Trng hp cc khon n (k c cc khon n trong hn v cc khon n c cu li thi hn tr n trong hn theo thi hn n c cu
li) m t chc tn dng c c s nh gi l kh nng tr n ca khch hng b suy gim th t chc tn dng ch ng t quyt nh
phn loi cc khon n vo cc nhm n ri ro cao hn tng ng vi mc ri ro.
5. T l trch lp d phng c th i vi cc nhm n quy nh ti Khon 1 iu ny nh sau:
a) Nhm 1: 0%
b) Nhm 2: 5%
c) Nhm 3: 20%
d) Nhm 4: 50%
) Nhm 5: 100%. Ring i vi cc khon n khoanh ch Chnh ph x l th c trch lp d phng c th theo kh nng ti chnh ca t
chc tn dng.
iu 7.
T chc tn dng c kh nng v iu kin thc hin phn loi n theo phng php nh tnh th xy dng chnh sch phn loi n v
trch lp d phng ri ro nh sau:
1. Cn c trn H thng xp hng tn dng ni b, t chc tn dng trnh Ngn hng Nh nc chnh sch d phng ri ro v ch c thc
hin sau khi Ngn hng Nh nc chp thun bng vn bn.
2. iu kin Ngn hng Nh nc chp thun chnh sch d phng ri ro:
a) H thng xp hng tn dng c p dng th nghim ti thiu mt (01) nm;
b) Kt qu xp hng tn dng c Hi ng qun tr ph duyt;
c) H thng xp hng tn dng ni b ph hp vi hot ng kinh doanh, i tng khch hng, tnh cht ri ro ca khon n ca t chc tn
dng;
d) Chnh sch qun l ri ro tn dng, m hnh gim st ri ro tn dng, phng php xc nh v o lng ri ro tn dng c hiu qu, trong
bao gm cch thc nh gi v kh nng tr n ca khch hng, hp ng tn dng, cc ti sn bo m, kh nng thu hi n v qun l
n ca t chc tn dng;
) Phn nh r rng trch nhim, quyn hn ca Hi ng qun tr, Tng gim c trong vic ph duyt, thc hin v kim tra thc hin H
thng xp hng tn dng v chnh sch d phng ca t chc tn dng v tnh c lp ca cc b phn qun l ri ro;
e) H thng thng tin c hiu qu a ra cc quyt nh, iu hnh v qun l i vi hot ng kinh doanh ca t chc tn dng v thch
hp vi H thng xp hng tn dng v phn loi n.
3. H s ca t chc tn dng ngh Ngn hng Nh nc (V Cc Ngn hng v t chc tn dng phi ngn hng) chp thun chnh sch
d phng ri ro gm:
a) Vn bn ca Ch tch Hi ng qun tr ngh Ngn hng Nh nc chp thun chnh sch d phng ri ro, trong phi gii trnh
c H thng xp hng tn dng v chnh sch d phng ca t chc tn dng p ng cc iu kin c quy nh ti cc Khon 2
iu ny.
b) Bn sao H thng xp hng tn dng ni b v chnh sch d phng ri ro v cc d tho vn bn hng dn thc hin phn loi n v
trch lp d phng ri ro ca t chc tn dng.
4. Trong thi gian ba mi (30) ngy k t ngy nhn h s theo quy nh ti Khon 3 iu ny, Ngn hng Nh nc c vn bn chp
thun chnh sch d phng ri ro ca t chc tn dng. Trng hp khng chp thun, Ngn hng Nh nc c vn bn yu cu t chc tn
dng chnh sa theo quy nh.
5. Hng nm, t chc tn dng phi nh gi li H thng xp hng tn dng ni b v chnh sch d phng ri ro cho ph hp vi tnh hnh
thc t v cc quy nh ca php lut. Vic thay i, iu chnh chnh sch d phng ri ro ca t chc tn dng phi c Ngn hng Nh
nc chp thun bng vn bn.
6. T chc tn dng c chnh sch d phng ri ro c Ngn hng Nh nc chp thun quy nh ti Khon 1, iu ny thc hin phn loi
n v trch lp d phng c th nh sau:
6.1. Phn loi n :
a) Nhm 1(N tiu chun) bao gm: Cc khon n c t chc tn dng nh gi l c kh nng thu hi y c n gc v li ng
hn.
b) Nhm 2 (N cn ch ) bao gm: Cc khon n c t chc tn dng nh gi l c kh nng thu hi y c n gc v li nhng c
du hiu khch hng suy gim kh nng tr n.
c) Nhm 3 (N di tiu chun) bao gm: Cc khon n c t chc tn dng nh gi l khng c kh nng thu hi n gc v li khi n
hn. Cc khon n ny c t chc tn dng nh gi l c kh nng tn tht mt phn n gc v li.
d) Nhm 4 (N nghi ng) bao gm: Cc khon n c t chc tn dng nh gi l kh nng tn tht cao.
) Nhm 5 (N c kh nng mt vn) bao gm: Cc khon n c t chc tn dng nh gi l khng cn kh nng thu hi, mt vn.
6.2. T l trch lp d phng c th i vi cc nhm n quy nh ti Khon 6.1 iu ny nh sau :
a) Nhm 1: 0%
b) Nhm 2: 5%
c) Nhm 3: 20%
d) Nhm 4: 50%
) Nhm 5: 100%
iu 8.
iu 8.
1. S tin d phng c th phi trch c tnh theo cng thc sau:
R = max {0, (A - C)} x r
Trong :
R: s tin d phng c th phi trch
A: gi tr ca khon n
C: gi tr ca ti sn bo m
r: t l trch lp d phng c th
2. Gi tr ca ti sn bo m (C) c xc nh trn c s tch s gia t l p dng c quy nh ti Khon 3 iu ny vi:
- Gi tr th trng ca vng;
- Mnh gi ca tri phiu Chnh ph, tn phiu Kho bc, v cc loi giy t c gi ca cc t chc tn dng;
- Gi tr th trng ca chng khon ca doanh nghip v ca t chc tn dng khc;
- Gi tr ca ti sn bo m l ng sn, bt ng sn v cc ti sn bo m khc ghi trn hp ng bo m, hp ng cho thu ti
chnh.
3. T l ti a p dng xc nh gi tr ca ti sn bo m quy nh nh sau:
Loi ti sn bo m T l ti a (%)
S d trn ti khon tin gi, s tit kim bng ng Vit Nam ti t chc tn dng 100%
Tn phiu kho bc, vng, s d trn ti khon tin gi, s tit kim bng ngoi t
ti t chc tn dng
95%
Tri phiu Chnh ph:
- C thi hn cn li t 1 nm tr xung
- C thi hn cn li t 1 nm n 5 nm
- C thi hn cn li trn 5 nm
95%
85%
80%
Thng phiu, giy t c gi ca t chc tn dng khc 75%
Chng khon ca cc t chc tn dng khc 70%
Chng khon ca doanh nghip 65%
Bt ng sn (gm: nh ca dn c c giy t hp php v/hoc bt ng sn
gn lin vi quyn s dng t hp php)

50%
Cc loi ti sn bo m khc 30%
4. i vi cc khon cho thu ti chnh, ti sn cho thu c tnh l ti sn bo m.
Mc 2. D phng chung
iu 9.
1. T chc tn dng thc hin trch lp v duy tr d phng chung bng 0,75 % tng gi tr ca cc khon n t nhm 1 n nhm 4 quy nh
ti iu 6 hoc iu 7 Quy nh ny.
2. Trong thi hn ti a nm (05) nm k t ngy Quy nh ny c hiu lc thi hnh, t chc tn dng phi thc hin trch lp s tin d
phng chung theo quy nh ti Khon 1, iu ny.
Mc 3. S dng d phng
iu 10.
T chc tn dng s dng d phng x l ri ro tn dng i vi cc khon n trong cc trng hp sau y:
1. 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.
2. Cc khon n thuc nhm 5 c quy nh ti iu 6 v iu 7 Quy nh ny. 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.
iu 11.
1. T chc tn dng thc hin vic s dng d phng x l ri ro tn dng mt qu mt ln. Vic s dng d phng x l ri ro theo
nhng nguyn tc sau:
a) S dng d phng c th quy nh ti Khon 1 iu 8 Quy nh ny x l ri ro tn dng i vi khon n .
b) Pht mi ti sn bo m thu hi n: T chc tn dng phi khn trng tin hnh vic pht mi ti sn bo m theo tho thun vi
khch hng v theo quy nh ca php lut thu hi n.
c) Trng hp pht mi ti sn khng b p cho ri ro tn dng ca khon n th c s dng d phng chung x l .
2. Vic t chc tn dng s dng d phng x l ri ro tn dng khng phi l xo n cho khch hng. T chc tn dng v c nhn c lin
quan khng c php thng bo di mi hnh thc cho khch hng bit v vic x l ri ro tn dng.
quan khng c php thng bo di mi hnh thc cho khch hng bit v vic x l ri ro tn dng.
3. Sau khi s dng d phng x l ri ro tn dng, t chc tn dng 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 .
4. Sau nm (05) nm k t ngy s dng d phng x l ri ro tn dng, t chc tn dng c xut ton cc khon n c x l ri ro
tn dng ra khi ngoi bng i vi cc trng hp quy nh ti Khon 1 iu 10 Quy nh ny. Ring i vi cc ngn hng thng mi Nh
nc, vic xut ton ch c php thc hin sau khi c B Ti chnh v Ngn hng Nh nc chp thun.
iu 12.
1. Trng hp s tin d phng khng x l ton b ri ro tn dng ca cc khon n phi x l, t chc tn dng hch ton trc tip
phn chnh lch thiu ca s tin d phng vo chi ph hot ng.
2. Trng hp s tin d phng trch cn li ln hn s tin d phng phi trch, t chc tn dng phi hon nhp phn chnh lch tha
theo quy nh ca php lut v ch ti chnh i vi t chc tn dng.
iu 13.
1. T chc tn dng phi thnh lp Hi ng x l ri ro do Ch tch Hi ng qun tr lm Ch tch v cc thnh vin gm Trng ban kim
sot, ph trch b phn k ton, ph trch b phn tn dng, qun l tn dng v cc thnh vin khc do Ch tch Hi ng qun tr quyt
nh.
2. i vi cc t chc tn dng khng c Hi ng qun tr v Ban kim sot, Hi ng x l ri ro bao gm Tng gim c (Gim c) lm
Ch tch v cc thnh vin khc do Tng gim c (Gim c) quyt nh.
iu 14.
Nhim v ca Hi ng x l ri ro:
1. Xem xt vic phn loi n, trch lp d phng ri ro tn dng ca qu hin hnh do Tng gim c (Gim c) thc hin.
2. Xem xt bo co tnh hnh theo di, sao k v thc hin thu hi n i vi cc khon n c x l ri ro tn dng.
3. Quyt ngh vic x l ri ro tn dng ca qu hin hnh v phng n thu hi n trong qu (thng) tip theo i vi cc khon n c
x l ri ro tn dng, trong phi xc nh r thi gian v nhng bin php thu hi n.
iu 15.
H s lm cn c cho vic x l ri ro tn dng:
1. H s v cho vay v thu n; h s v chit khu, ti chit khu thng phiu v giy t c gi khc; h s v bo lnh, cam kt cho vay; h
s v cho thu ti chnh; h s v ti sn bo m v cc giy t khc c lin quan.
2. i vi nhng trng hp quy nh ti Khon 1 iu 11 Quy nh ny, ngoi h s nu ti Khon 1 iu ny cn phi c:
a) i vi khch hng l t chc, doanh nghip:
- Bn sao Quyt nh tuyn b ph sn ca to n hoc quyt nh gii th ca c quan Nh nc c thm quyn theo quy nh ca php
lut;
- Bn sao bo co thi hnh quyt nh tuyn b ph sn v bo co kt thc vic thi hnh quyt nh tuyn b ph sn ca Phng thi hnh
n, vn bn gii quyt cc khon n ca t chc, doanh nghip b gii th.
b) i vi khch hng l c nhn:
- Bn sao giy chng t, giy xc nhn mt tch do c quan c thm quyn cp.
iu 16.
Mi khon tin thu hi c t cc khon n c x l ri ro tn dng bng d phng ri ro hch ton theo quy nh ca php lut v ch
ti chnh i vi t chc tn dng.
Mc 4. Hch ton, bo co
iu 17.
1. D phng chung v d phng c th c hch ton vo chi ph hot ng ca t chc tn dng.
2. D phng chung v d phng c th c hch ton vo ti khon "D phng ri ro". T chc tn dng thc hin hch ton vic trch lp,
s dng d phng, s tin thu hi c sau khi s dng d phng x l ri ro tn dng theo quy nh ca Ngn hng Nh nc.
iu 18.
1. T chc tn dng phi bo co vic phn loi n, trch lp v s dng d phng x l ri ro tn dng theo quy nh v Ch bo co
thng k p dng i vi cc n v thuc Ngn hng Nh nc v cc t chc tn dng do Ngn hng Nh nc ban hnh.
2. Trc ngy 15 thng th hai ca mi qu, t chc tn dng phi bo co vic phn loi n, trch lp v s dng d phng x l ri ro tn
dng cho B Ti chnh v Cc thu tnh, thnh ph ni t chc tn dng t tr s chnh nh sau:
a) T chc tn dng phn loi n theo quy nh ti iu 6 Quy nh ny lp bo co phn loi n, trch lp v s dng d phng theo cc
mu biu s 1A v 1B (nh km).
b) T chc tn dng phn loi n theo quy nh ti iu 7 Quy nh ny lp bo co phn loi n, trch lp v s dng d phng theo cc
mu biu s 2A v 2B (nh km).
Mc 5. T chc thc hin
iu 19.
1. Cc ngn hng thng mi c phn, cng ty ti chnh, cng ty cho thu ti chnh, qu tn dng nhn dn, ngn hng lin doanh, ngn
hng 100% vn nc ngoi, chi nhnh ngn hng nc ngoi (tr cc chi nhnh ngn hng nc ngoi c php thc hin theo
Khon 1 iu 1 Quy nh ny) thc hin vic trch lp d phng c th v d phng chung theo Quy nh ny.
2. Cc ngn hng thng mi Nh nc nh gi tnh hnh trch lp d phng c th v kh nng trch lp d phng chung bo co Ngn
hng Nh nc v B Ti chnh xem xt quyt nh trn c s tng trng hp c th nhng ti a khng qu nm (05) nm, cc ngn hng
thng mi Nh nc phi trch lp y d phng theo Quy nh ny.
Mc 6. Kim tra v x l vi phm
iu 20.
1. Ngn hng Nh nc (Thanh tra Ngn hng Nh nc) c trch nhim phi hp vi B Ti chnh kim tra vic thc hin phn loi n,
trch lp v s dng d phng ri ro tn dng trong hot ng ngn hng ca t chc tn dng.
2. Trng hp t chc tn dng vi phm Quy nh ny, tu theo tnh cht v hnh vi vi phm, s b x l nh sau :
- X pht hnh chnh.
B T php Lin h Phn hi
- Tng t l trch lp d phng tng ng vi mc ri ro ca cc khon n.
- Hn ch tn dng, hn ch m rng mng li v ni dung hot ng.
- nh ch hot ng i vi trng hp vi phm nghim trng.
Chng III
IU KHON THI HNH
iu 21.
Vic sa i, b sung v thay th Quy nh ny do Thng c Ngn hng Nh nc quyt nh sau khi thng nht vi B trng B Ti
chnh./.
THNG C
( k)

L c Thu
CNG THNG TIN IN T B T PHP
a ch: 60 Trn Ph, Ba nh, H Ni. in thoi: 04.62739718 - Fax: 04.62739359. Email: banbientap@moj.gov.vn; cntt@moj.gov.vn.
Giy php cung cp thng tin trn internet s 28/GP-BC ngy 25/03/2005.
Trng Ban bin tp: Nguyn Tin Dng - Cc trng Cc Cng ngh thng tin.
Ghi r ngun Cng thng tin in t B T php (www.moj.gov.vn) khi trch dn li tin t a ch ny.

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4/24/2014 CSDLVBQPPL B T php - Ban hnh Quy nh v phn loi n, trch lp v s dng d phng x l ri ro tn dng trong hot ng ngn

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