Chng 1:

NHNG VN C BN V
TN DNG NGN HNG

Dr. Nguyn Th Lan

NI DUNG:
1. Khi nim, c trng v vai tr ca tn dng
ngn hng
2. Cc hnh thc tn dng ngn hng
3. Chnh sch tn dng
4. Quy trnh tn dng
5. Cht lng tn dng

1. Tn dng ngn hng l g?

Tn dng Ngn hng l quan h chuyn

nhng quyn s dng vn hoc ti sn t

NHTM cho khch hng trong mt thi hn
nht nh vi mt khon chi ph nht nh da
trn nguyn tc hon tr v iu kin c vn
gc v li cho bn cho vay (NHTM) khi n
hn thanh ton.

c trng ca TDNH?
Ch th ca quan h TDNH bao gm ngi nhng

quyn s dng vn (NHTM) v ngi nhn quyn s

dng vn (khch hng). Trong mt s trng hp, cn
c ch th th ba l ngi bo lnh.
i tng ca giao dch TDNH bao gm 2 hnh thc:
bng tin v ti sn.
S chuyn nhng c da trn c s nim tin
(credit) v theo nguyn tc hon tr v iu kin.
Gi tr hon tr phi ln hn gi tr lc cho vay (bao
gm c vn gc, li v ph tn dng).
iu chnh quan h TDNH c thc hin bng hp
ng tn dng gia NHTM v khch hng.

Vai tr ca tn dng ngn hng?

TDNH m bo cho qu trnh SXKD

din ra thng xuyn, lin tc.

TDNH l n by mnh m thc y
qu trnh tch t v tp trung vn.
TDNH thc y vic bnh qun ha t
sut li nhun gia cc ngnh trong
nn kinh t.
TDNH l cng c quan trng trong vic
t chc i sng ca dn c

2. Cc hnh thc tn dng ngn hng

2.1. Cn c vo thi hn tn dng:
a) Tn dng khng k hn
- Tn dng gi tr (To Call Credits)
- Tn dng thu chi (overdraft)
b)Tn dng ngn hn:
- Tn dng qua m (Overnight Credit)
- Tn dng Tomorrow Next (T/N Credit) c thi hn vay
l 1 ngy
- Tn dng ngn hn c thi hn 60 ngy, 90 ngy, 180
ngy, 360 ngy
c)Tn dng trung hn : t 1- 5 nm
d) Tn dng di hn: trn 5 nm

Cc hnh thc tn dng ngn hng

2.2. Cn c vo mc ch tn dng:
a)Tn dng phc v SXKD
b)Tn dng tiu dng

2.3. Cn c vo s m bo hon tr n
a)Tn dng tn chp
b)Tn dng th chp (vt chp)
c)Tn dng bo lnh

2.4. Cn c vo phng thc hon tr n

a)Tn dng tr gp
b)Tn dng hon tr 1 ln

Cc hnh thc tn dng ngn hng

2.5. Cn c vo i tng cp tn dng:
b) Tn dng tin t
c) Tn dng thu mua

2.6.Cn c vo mc li sut:
a) Tn dng thng thng
b) Tn dng u i

Cc hnh thc tn dng ngn hng

2.7. Cn c vo xut x tn dng
a) Cho vay trc tip
b) Cho vay gin tip:
- Chit khu thng phiu
- Mua li cc hp ng tr gp ca cng ty
bn hng
- Mua li cc khon n ca doanh nghip
(nghip v factoring)

3.CHNH SCH TN DNG

Khi nim

C s hnh thnh
Mc tiu
Ni dung

Chnh sch tn dng l g?

Khi nim: CSTD ca mt NHTM l mt h

thng cc mc tiu v cc bin php nhm

t c mc tiu .
Cc cu hi:
- i tng khch hng ch yu?
- Quy m ca cc khon tn dng?
- Thi hn bao nhiu l thch hp?
- S dng cc hnh thc cho vay no?
- Lnh vc cho vay no ang c xu hng
pht trin?

C s hnh thnh CSTD?

Ngun vn v tnh cht n nh ca ngun

vn
Kh nng sinh li v s ri ro ca khon vay
Tnh n nh ca cc khon tin gi

Chnh sch tin t ca NHTW

Cc iu kin v mi trng kinh t v m
Kh nng v trnh ca i ng nhn vin

NHTM

Mc tiu ca CSTD?
Li nhun

An ton
Lnh mnh

Mi quan h gia cc mc tiu?

Ni dung ca CSTD
Quy m tn dng

Gii hn ca tn dng
Cc loi hnh tn dng
Lnh vc ti tr ca tn dng
Chn la k hn tn dng
Gi c tn dng (li sut)
Qun tr ri ro

4. QUY TRNH TN DNG

Quy trnh tn dng v s cn thit ca vic

thit lp quy trnh tn dng

Lp h s v yu cu cp tn dng

Phn tch tn dng

Quyt nh tn dng

Gii ngn

Gim st tn dng

Phn loi n, trch lp v s dng d

phng x l ri ro tn dng
Thanh l tn dng

Quy trnh tn dng l g?

KN: QTTD l tng hp cc nguyn tc quy nh ca NH
trong vic cp TD. Trong xy dng cc bc i c
th theo mt trnh t nht nh k t khi chun b h
s ngh cp TD cho n khi chm dt quan h TD.
* Bao gm 7 bc:

(1)Lp h s TD (2) Thm nh (phn tch) TD

(3)Quyt nh TD (4)Gii ngn (5)Gim st TD
(6) Phn loi n, trch lp v s dng d phng x
l ri ro TD (7)Thanh l TD

Ti sao phi thit lp quy trnh tn dng?

m bo cho vic cp tn dng c thc hin

thng nht, trnh ty tin

m bo tnh minh bch ca vic cp tn dng
ca NH
Hn ch ri ro ca NH

Bc 1:

Lp h s yu cu cp TD

Bao gm:
(1) Nhng ti liu chng minh nng lc php l ca
khch hng
- i vi php nhn: Giy php thnh lp, giy chng
nhn ng k kinh doanh, iu l hot ng, bin bn gp
vn, quyt nh b nhim gim c, k ton trng,v.v.
- i vi th nhn: giy CMND, s h khu.
(2) Nhng ti liu chng minh kh nng hp thu vn
tn dng:
- D n u t
- Phng n SXKD

Bc 1:

Lp h s yu cu cp TD

(3) Nhng ti liu chng minh kh nng ti chnh

hon tr vn vay
- i vi php nhn: Bo co k ton trong 3 k gn
nht (Bng CKT, Bo co KQHSXKD, Bo co lu
chuyn tin t)
- i vi th nhn: Cc bng k v vn ch s hu,
TS di hn, TS ngn hn, n phi thu
(4) Nhng ti liu lin quan n m bo tin vay (cc
giy chng nhn quyn s hu cc ti sn th chp,
cam kt ca bn bo lnh..)
(5) Giy ngh cp tn dng (ca cn b tn dng)

Bc 2:

Phn tch (thm nh) tn dng

* L g?: phn tch tn dng l phn tch kh nng hin

ti v tim nng ca khch hng v s dng vn tn

dng, cng nh kh nng hon tr vn vay ngn hng.
* Mc ch:
- Tm kim nhng tnh hung c th dn n nhng ri
ro ca NH.
- Xc nh kh nng phng nga, kim sot ri ro ca
NH

Bc 3:
C

Quyt nh cho vay

s ra quyt nh:
- Kt qu phn tch (thm nh) tn dng
- Thng tin cp nht t th trng, cc c quan c
lin quan
- Chnh sch tn dng ca ngn hng
- Ngun vn vay ca ngn hng khi ra quyt nh
Quyn phn quyt tn dng:
- Trng phng tn dng: k duyt h s
- Gim c chi nhnh: k hp ng tn dng

Bc 4:

Gii ngn

Gii ngn l nghip v cp tin cho khch

hng trn c s mc tn dng cam kt

theo hp ng.
Nguyn tc:

- Phi ph hp vi s vn ng ca hng
ha (phi c hng ha i ng).
- Phi ph hp vi mc ch vay ca hp
ng tn dng

Bc 5:

Gim st tn dng

Gim st tn dng l theo di, nh gi mc

chp hnh hp ng tn dng ca khch

hng v kp thi ng x thch hp.
Hnh thc gim st:
(1) Kim tra nh k: tnh hnh s dng vn
vay, tnh hnh SXKD, tnh trng ca cc ti
sn m bo, ngun thu v kh nng tr
n.v.v.
(2) Kim tra t xut: khi ngi vay c du
hiu vi phm hp ng tn dng

Phn loi n, trch lp v s

dng d phng x l ri ro TD

Bc 6:

Phn loi n: (theo Quyt nh s 18/2007/Q-NHNN ca Thng c 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 khch hng khng
kh nng tr li y theo hp ng tn dng;

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 d phng ri ro tn dng

- Nhm 1: N tiu chun:
0%
- Nhm 2: N cn ch :
5%
- Nhm 3: N di tiu chun:
20%
- Nhm 4: N nghi ng:
50%
- Nhm 5: N c kh nng mt vn: 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

S dng d phng
S dng qu d phng trong cc trng hp:

- Khch hng b gii th, ph sn (i vi cc

php nhn), cht hoc mt tch (i vi cc
th nhn).
- Cc khon n nhm 5.

Bc 7:

Thanh l hp ng tn dng

Khi ngi vay tr ht tintin hnh thanh l

hp ng tn dng:
- 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.

5. CHT LNG TN DNG

Khi nim

Cc ch tiu nh gi

- Cc ch tiu nh tnh
- Cc ch tiu nh lng
Cc nhn t nh hng n cht lng
TDNH

Cht lng tn dng l g?

Cht lng tn dng ngn hng l mt phm

tr phn nh mc ri ro v sinh li trong

bng tng hp cho vay ca mt ngn hng.
Cht lng tn dng thng c nh gi
t ba gic :

NHTM
cc khch hng
nn kinh t.

Cc ch tiu nh tnh nh gi cht lng

tn dng
1. S phong ph ca cc hnh thc tn dng.

2. Kh nng p ng cc yu cu ca khch

hng (s hi lng ca khch hng)

3. Thng hiu, uy tn, hnh nh ca ngn

hng.

Cc ch tiu nh lng nh gi cht

lng tn dng
1. D n

2. N qu hn, n xu
3. Hiu sut s dng vn vay
4. Vng quay vn tn dng
5. Kh nng sinh li
6. Gi c tn dng

Ch tiu: D n
Ch tiu ny phn nh quy m hot ng tn

dng ca ngn hng.

Tng d n = D n (VN) + D n (ngoi t
quy VN)
D n thng c phn loi theo:

+ Theo loi tin (thng quy ra VN v USD)

+ Theo thi gian tn dng

+ Theo c cu khch hng

Cc ch tiu: N qu hn, n xu
N qu hn

T l n qu hn = Tng d n

x 100%

N xu
T l n xu = Tng d n x 100%

Ch tiu: Hiu sut s dng vn

Tng d n

H = Tng ngun vn huy ng x 100%

Ch tiu: Vng quay vn tn dng

Vng quay vn TD =

Doanh s thu n
trong k

D n bnh qun
trong k

x 100%

Ch tiu: Kh nng sinh li t hot ng

tn dng
T l thu nhp t TD =

T l sinh li ca TD =

Li t hot ng
x 100%
tn dng
Tng thu nhp

Li t hot ng
tn dng
Tng d n bnh
qun

x 100%

Ch tiu: Gi

c tn dng

Gi c tn dng = Li sut cho vay + Ph sut

Trong :
- Li sut cho vay c ghi trong HTD,thng c
tnh theo %/nm.
- Ph sut l khon tin khch hng phi tr lm cc
th tc lin quan khi vay vn ti ngn hng.

Cc nhn t nh hng n cht

lng TDNH
Nhn t ch quan t pha Ngn hng
1.
2.
3.
4.

Chnh sch tn dng

Quy trnh tn dng
Nng lc v phm cht ca cn b tn dng
Thng tin tn dng

Nhn t khch quan

1.

2.
3.
4.

Mc tn nhim,nng lc ti chnh ca khch

hng
Mi trng kinh t
Mi trng php l
Mi trng t nhin