NGHIP V TN DNG CHO DOANH NGHIP

Nguyn Th Thy Linh

Nhng vn chung v tn dng ngn hng

1. Khi nim v tn dng 2. Vai tr ca tn dng 3. Chc nng ca tn dng 4. Nguyn tc tn dng 5. Li sut tn dng 6. Cc loi tn dng ngn hng 7. Quy trnh tn dng 8. Bo m tn dng
9/10/2006 Nguyn Th Thy Linh 2

Khi nim v tn dng

L quan h chuyn giao quyn s dng vn ln nhau gia ngi i vay v ngi cho vay trn nguyn tc c hon tr. Quan h tn dng da trn nn tng ca s tin tng nhau gia cc ch th

9/10/2006

Nguyn Th Thy Linh

Tn dng thng mi
Quan h TD trong nn kinh t

L quan h tn dng gia cc nh sn xut kinh doanh c thc hin di hnh thc mua bn chu cc khon vt liu hay nguyn vt liu hng ha, cng c lu thng ca tn dng thng mi thng l cc thng phiu

9/10/2006

Nguyn Th Thy Linh

Tn dng nh nc
Quan h TD trong nn kinh t

L mi quan h tn dng gia nh nc v cc tng lp dn c hoc vi cc t chc c thc hin di hnh thc chnh ph pht hnh cc cng tri huy ng vn ca nhn dn v t chc trong x hi. Loi hnh tn dng ny gip ngn sch nh nc kch thch kinh t pht trin v gii quyt mt phn tht nghip nh u t vo c s h tng.

9/10/2006

Nguyn Th Thy Linh

Tn dng ngn hng

Quan h TD trong nn kinh t

L quan h chuyn nhng quyn s dng vn gia ngn hng v khch hng trong mt thi hn nht nh vi mt khon chi ph nht nh.

9/10/2006

Nguyn Th Thy Linh

Tn dng tiu dng

Quan h TD trong nn kinh t

L loi tn dng p ng nhu cu ca tng lp dn c trong x hi mua sm phng tin sinh hot v nh . C th coi l tn dng tiu th do ngnh thng mi v dch v thc hin qua vic bn hng tr gp kch thch tiu dng bng thu nhp trong tng lai, trong dn chng

9/10/2006

Nguyn Th Thy Linh

Tn dng quc t
Quan h TD trong nn kinh t

L mi quan h cho vay v s dng vn ln nhau gia cc nc, cc t chc ca nh nc, cc t chc quc t, cc DN xut nhp khu Loi hnh tn dng ny thng l di hn v nhm mc ch tr gip nhng nc ang pht trin.

9/10/2006

Nguyn Th Thy Linh

Vai tr ca tn dng
Tn dng gp phn pht trin kinh t Tn dng gp phn n nh tin t & n nh gi c M rng v pht trin cc mi quan h kinh t i ngoi v m rng giao lu quc t

9/10/2006

Nguyn Th Thy Linh

Chc nng ca tn dng

Chc nng tp trung v phn phi li ti nguyn theo nguyn tc c hon tr Chc nng tit kim tim mt v chi ph lu thng Chc nng phn nh v kim sot cc hot ng kinh t

9/10/2006

Nguyn Th Thy Linh

10

Nguyn tc tn dng
Vn vay phi hon tr ng hn c vn ln li Vn vay phi s dng ng mc ch c hiu qu Vn vay phi m bo bng gi tr vt t hng ha tng ng

9/10/2006

Nguyn Th Thy Linh

11

Khi nim & ngha

Li sut tn dng

Li sut chnh l biu hin ca gi c khon tin m ngi cho vay i hi khi tm thi trao quyn s dng khon tin ca mnh cho ngi khc. Ngi i vay coi li sut nh l khon chi ph phi tr cho nhu cu s dng tm thi tin ca ngi khc LSTD c o lng bng t l % trn s tin vay m ngi i vay phi tr cho ngi cho vay trong mt khong thi gian nht nh

9/10/2006

Nguyn Th Thy Linh

12

Khi nim & ngha (tt)

Li sut tn dng

Li tc TD LSTD = x 100(%) Tin vay (Vn TD)

ng v pha NH
LSTG l gi mua LS cho vay l gi bn

9/10/2006

Nguyn Th Thy Linh

13

Gii thch LS bng l thuyt vn c th cho vay

Li sut tn dng

L thuyt vn c th cho vay cho rng, li sut c xc nh bi hot ng ca c ch cung v cu. Cung vn c c ch yt t cc khon tit kim ca dn chng v lng vn c cung ng ph thuc nhiu vo gi c (li sut)

9/10/2006

Nguyn Th Thy Linh

14

L thuyt vn c th cho vay

Li sut tn dng Cung vn

Li sut %

LS cn bng Cu vn

Lng vn

9/10/2006

Nguyn Th Thy Linh

15

Cn c vo k thut tnh ton

Li sut tn dng

Li sut n
Vn = Vo ( 1 + n Li )

Vn v li vay

Vn vay S chu k vay vn

Li sut

Li vay = Vi

Vn = Vo + Vi

Vi = Vo x n.Li

9/10/2006

Nguyn Th Thy Linh

16

Cn c vo k thut tnh ton

Li sut tn dng

Li sut kp
Vn = Vo x ( 1 + Li)
(n)

9/10/2006

Nguyn Th Thy Linh

17

Cn c vo hot ng kinh doanh

Li sut tn dng

Li sut huy ng TGCN, TGDN Li sut cho vay khch hng LSCVCN, LSCVDN
LS cho vay ngn hn LS cho vay trung hn

Ls cho vay di hn

Li sut chit khu, li sut ti chit khu

9/10/2006

Nguyn Th Thy Linh

18

Cn c vo loi tin
Li sut tn dng

Li sut ng ni t Li sut ng ngoi t

9/10/2006

Nguyn Th Thy Linh

19

Li sut tn dng

Li sut c bn
Li sut c bn ca mt ngn hng l LS m ngn hng cn phi tnh cho ngi i vay trang tri phn ln chi ph hot ng ca ngn hng trong khi vn m bo thu ht ngun tin gi mt cch c hiu qu. LS c bn s rt st vi LS ngn hn trn th trng tin t v v vy rt d thay i.

Li sut cho vay lin ngn hng (IBOR Interbank Offered Rate)
9/10/2006 Nguyn Th Thy Linh 20

Nguyn tc xy dng li sut

Li sut tn dng

Trn c s cung cu TD c iu chnh theo t l lm pht

LSH T l LP + Li sut thc LSCV = LS huy ng + CP + Thu + LN LSCV > LS huy ng > T l lm pht

c iu chnh ty theo mc ri ro ca khch hng vay vn.

Ri Ro cng cao LSTD cng cao

LS cho vay ngn hn < LSCV trung v di hn

9/10/2006 Nguyn Th Thy Linh 21

Cc yu t nh hng n LS
Li sut tn dng

Cung & cu vn vay: s tng hay gim ca mc cung hoc cu vn s lm thay i LS Mc ri ro S lng v thi hn vn vay Yu t lm pht

9/10/2006

Nguyn Th Thy Linh

22

Vai tr ca LS tn dng
Li sut tn dng

L cng c kch thch tit kim L cng c tin hnh nn kinh t v m, l cng c iu hnh chnh sch tin t, l cng c kim ch lm pht. L cng c thc y cc n v SXKD c hiu qu hn, s dng vn thn trng hn. L phng tin cc NH cnh tranh ln nhau l phng tin gip NHTM to ra LN cho chnh mnh

9/10/2006

Nguyn Th Thy Linh

23

Cn c mc ch cho vay
Cc loi tn dng ngn hng

Cho vay bt ng sn: l loi cho vay lin quan n vic mua sm, xy dng bt ng sn, nh , t ai, bt ng sn trong lnh vc cng nghip, thng mi v dch v. Cho vay cng nghip v thng mi: l loi cho vay ngn hn b sung vn lu ng cho cc doanh nghip trong lnh vc cng nghip, thng mi v dch v Cho vay nng nghip: l loi cho vay trang tri cc chi ph nh phn bn, thuc tr su, ging cy trng, thc n gia sc, nhin liu, lao ng Cho vay du hc, cho vay mua xe: l loi cho vay p ng cc nhu cu tiu dng nh mua sm cc vt dng t tin (xe, du hc)

9/10/2006

Nguyn Th Thy Linh

24

Cn c thi hn cho vay

Cc loi tn dng ngn hng

Cho vay ngn hn: loi cho vay ny c thi hn n 12 thng v c s dng b p s thiu ht vn lu ng ca cc doanh nghip v cc nhu cu chi tiu ngn hn ca c nhn Cho vay trung di hn: Theo quy nh hin nay ca NHNN VN, cho vay trung hn c thi hn trn 12 thng n 5 nm Tn dng trung hn ch yu c s dng u t mua sm TSC, ci tin hoc i mi thit b, cng ngh, m rng SXKD, XD cc d n mi c quy m nh v thi gian thu hi vn nhanh. Cho vay di hn: l loi cho vay c thi hn trn 5 nm v thi hn ti a c th ln n 20 30 nm. Tn dng di hn l loai tn dng c cung cp p ng c nhu cu di hn nh xy dng nh , cc thit b, phng tin vn ti c quy m ln, xy dng cc x nghip mi.

9/10/2006

Nguyn Th Thy Linh

25

Cn c mc tn nhim i vi khch hng

Cc loi tn dng ngn hng

Cho vay khng m bo: l loi cho vay khng c ti sn th chp, cm c hoc s bo lnh ca ngi th ba, vic cho vay ch da vo uy tn ca bn thn khch hng. Cho vay c m bo: l loi cho vay da trn c s cc m bo nh th chp, cm c hoc phi c s bo lnh ca ngi th ba

9/10/2006

Nguyn Th Thy Linh

26

Cn c xut x tn dng
Cc loi tn dng ngn hng

Cho vay trc tip: NH cp vn trc tip cho ngi c nhu cu, ng thi ngi i vay trc tip hon tr n vay cho NH Cho vay gin tip: l khon cho vay c thc hin thng qua vic mua li cc kh c hoc chng t n pht sinh v cn trong thi hn thanh ton

9/10/2006

Nguyn Th Thy Linh

27

Cho vay trc tip

Cc loi tn dng ngn hng

Cp vn

Ngn hng

Khch hng

Thanh ton n

9/10/2006

Nguyn Th Thy Linh

28

Cho vay gin tip

Cc loi tn dng ngn hng

Ngn hng

Cp tn dng

Khch hng nhn vn vay

Thanh ton n

Khch hng hon tr vn vay

9/10/2006

Nguyn Th Thy Linh

29

Quy trnh tn dng

Qui trnh tn dng l tng hp cc nguyn tc, qui nh ca ngn hng trong vic cp tn dng. Trong xy dng cc bc i c th theo mt trnh t nht nh k t khi chun b h s ngh cp tn dng cho n khi chm dt quan h tn dng. y l mt qu trnh bao gm nhiu giai on mang tnh cht lin hon, theo mt trt t nht nh, ng thi c quan h cht ch v gn b vi nhau.

9/10/2006

Nguyn Th Thy Linh

30

Bng tm tt qui trnh tn dng

Quy trnh tn dng
Cc giai on ca qui trnh Hng dn & tip nhn h s ngh cp tn dng Phn tch tn dng Ngun v ni cung cp thng tin Khch hng i vay cung cp thng tin Nhim v ca ngn hng mi giai on Tip xc, ph bin v hng dn khch hng lp h s vay vn Kt qu ca mi giai on

Hon thnh b h s chuyn sang giai on sau

H s ngh vay t giai on trc chuyn sang Cc thng tin b sung t phng vn, h s lu tr, Cc ti liu v thng tin t giai on trc chuyn sang v bo co kt qu thm nh Cc thng tin b sung Quyt nh cho vay v cc hp ng lin quann Cc chng t lm c s gii ngn

T chc thm nh v cc mt ti chnh v phi ti chnh do cc c nhn hoc b phn thm nh thc hin Quyt nh cho vay hoc t chi cho vay da vo kt qu phn tch

Bo co kt qu thm nh chuyn sang b phn c thm quyn quyt nh cho vay Quyt nh cho vay hoc t chi ty theo kt qu thm nh Tin hnh cc th tc php l nh k hp ng tn dng, hp ng cng chng, v cc loi hp ng khc Chuyn tin vo ti khon tin gi ca khch hng hoc chuyn tr cho nh cung cp theo yu cu ca khch hng Bo co kt qu gim st v a ra cc gii php x l Lp cc th tc thanh l tn dng
31

Quyt nh tn dng K HTD & ng k TSB Gii ngn

Thm nh cc chng t theo cc iu kin ca hp ng tn dng trc khi pht tin vay

Gim st v thanh l tn dng

9/10/2006

Cc thng tin t ni b ngn Phn tch hot ng ti khon, bo hng co ti chnh, kim tra mc nh s Cc bo co ti chnh theo dng vn vay nh k ca khch hng Ti xt v xp hng Nguyn Th Thy Linh tn dng Cc thng tin khc Thanh l hp ng tn dng

 ngha ca vic xy dng qui trnh tn dng

Quy trnh tn dng

Lm c s cho vic phn nh trch nhim v quyn hn ca tng b phn lin quan trong hot ng tn dng. Lm c s cho vic thit lp cc h s v th tc vay vn v mt hnh chnh. Ch r mi quan h gia cc b phn lin quan trong hot ng tn dng

9/10/2006

Nguyn Th Thy Linh

32

Hng dn lp h s v tip nhn h s ngh cp tn dng

Quy trnh tn dng

Mt b h s ngh cp TD cn thu thp t KH nhng thng tin sau: Thng tin v nng lc php l v nng lc hnh vi ca khch hng Thng tin v kh nng s dng v hon tr vn ca khch hng Thng tin v bo m tn dng.

Khch hng phi lp v np cho ngn hng cc loi giy t sau: Giy ngh vay vn Giy t chng minh t cch php nhn ca KH, VD nh giy php thnh lp, quyt nh b nhim gim c, iu l hot ng Phng n SXKD v k hoch tr n, hoc d n u t Bo co ti chnh ca thi k gn nht Cc giy t lin quan n TS th chp, cm c hoc bo lnh Cc giy t lin quan khc nu cn thit.

9/10/2006

Nguyn Th Thy Linh

33

Phn tch tn dng

Quy trnh tn dng

L phn tch kh nng hin ti v tim tng ca khch hng v s dng vn tn dng, kh nng hon tr v kh nng thu hi vn vay c gc v li. Mc tiu ca phn tch tn dng l tm kim nhng tnh hung c th dn n ri ro cho ngn hng, tin lng kh nng kim sot nhng loi ri ro v d kin cc bin php phng nga v hn ch thit hi c th xy ra.

9/10/2006

Nguyn Th Thy Linh

34

Quyt nh v k hp ng tn dng, ng k TS m bo
Quy trnh tn dng

C hai loi sai lm c bn thng xy ra trong khu ny:

Quyt nh chp thun cho vay i vi mt khch hng khng tt T chi cho vay i vi mt khch hng tt.

C hai loi sai lm ny u dn n thit hi ng k cho ngn hng. Loi sai lm th nht d dn n thit hi do n qu hn hoc n khng th thu hi, tc l thit hi v ti chnh. Loi sai lm th hai d dn n thit hi v uy tn v mt c hi cho vay.

9/10/2006

Nguyn Th Thy Linh

35

Gii ngn
Quy trnh tn dng

Nguyn tc gii ngn l lun lun gn lin vn ng tin t vi vn ng hng ho hoc dch v i ng nhm m bo kh nng thu hi n sau ny.

9/10/2006

Nguyn Th Thy Linh

36

Gim st tn dng
Quy trnh tn dng

Nhm mc tiu bo m cho tin vay c s dng ng mc ch cam kt, kim sot ri ro tn dng, pht hin v chn chnh kp thi nhng sai phm c th nh hng n kh nng thu hi n sau ny. Cc phng php gim st tn dng c th p dng bao gm:
Gim st hot ng ti khon ca khch hng ti ngn hng Phn tch cc bo co ti chnh ca khch hng theo nh k Gim st khch hng thng qua vic tr li nh k Ving thm v kim sot a im hot ng sn xut kinh doanh hoc ni c ng ca khch hng ng tn vay vn Kim tra cc hnh thc bo m tin vay Gim st hot ng khch hng thng qua mi quan h vi khch hng khc Gim st khch hng thng qua nhng thng tin thu thp khc

9/10/2006

Nguyn Th Thy Linh

37

Thanh l hp ng tn dng
Quy trnh tn dng

y l khu kt thc ca qui trnh tn dng. Khu ny gm c cc vic quan trng cn x l

thu n c gc v li, ti xt hp ng tn dng, thanh l hp ng tn dng.

9/10/2006

Nguyn Th Thy Linh

38

Nhng vn chung
Bo m tn dng

m bo tn dng l phng tin to cho NH c thm ngun vn khc thu hi n nu nh mc ch xin vay ca khch hng b ph sn C nhiu loi bo m cho mt khon vay ngn hng v cc loi bo m ny phi tha mn t nht l 3 yu cu sau y c ngn hng chp nhn:
D c nh gi D cho ngn hng c quyn s hu hp php D tiu th hay thun tin Ngoi ra, nu gi tr ca vt bo m c th tng ln cng vi thi gian th cng tt (y l yu cu th yu)

9/10/2006

Nguyn Th Thy Linh

39

Cc loi bo m tn dng
Bo m tn dng

Bo m tn dng bng ti sn th chp Bo m tn dng bng ti sn cm c Bo m bng ti sn hnh thnh t vn vay Bo m tn dng bng hnh thc bo lnh

9/10/2006

Nguyn Th Thy Linh

40

Gii thch t ng
1627/2001 /QNHNN

1. Cho vay l mt hnh thc cp tn dng, theo t chc tn dng giao cho khch hng s dng mt khon tin s dng vo mc ch v thi gian nht nh theo tho thun vi nguyn tc c hon tr c gc v li. 2. Thi hn cho vay l khong thi gian c tnh t khi khch hng bt u nhn vn vay cho n thi im tr ht n gc v li vn vay c tho thun trong hp ng tn dng gia t chc tn dng v khch hng.

9/10/2006

Nguyn Th Thy Linh

41

Gii thch t ng
1627/2001 /QNHNN

3. K hn tr n l cc khong thi gian trong thi hn cho vay c tho thun gia t chc tn dng v khch hng m ti cui mi khong thi gian khch hng phi tr mt phn hoc ton b vn vay cho t chc tn dng. 4. iu chnh k hn tr n l vic t chc tn dng v khch hng tho thun v vic thay i cc k hn tr n tho thun trc o trong hp ng tn dng.

9/10/2006

Nguyn Th Thy Linh

42

Gii thch t ng
1627/2001 /QNHNN

5. Gia hn n vay l vic t chc tn dng chp thun ko di thm mt khong thi gian ngoi thi hn cho vay tho thun trong hp ng tn dng. 6. D n u t, phng n sn xut, kinh doanh, dch v hoc d n u t, phng n phc v i sng l mt tp hp nhng xut v nhu cu vn, cch thc s dng vn, kt qu tng ng thu c trong mt khong thi gian xc nh i vi hot ng c th sn xut kinh doanh, dch v, u t pht trin hoc phc v i sng.

9/10/2006

Nguyn Th Thy Linh

43

Gii thch t ng
1627/2001 /QNHNN

7. Hn mc tn dng l mc d n vay ti a c duy tr trong mt thi hn nht nh m t chc tn dng v khch hng tho thun trong hp ng tn dng. 8. Kh nng ti chnh ca khch hng vay l kh nng v vn, ti sn ca khch hng vay bo m hot ng thng xuyn v thc hin cc ngha v thanh ton

9/10/2006

Nguyn Th Thy Linh

44

iu kin vay vn
1627/2001 1. C nng lc php lut dn s, nng lc hnh vi dn s v chu trch /QNHNN

nhim dn s theo quy nh ca php lut 2. Mc ch s dng vn vay hp php. 3. C kh nng ti chnh m bo tr n trong thi hn cam kt. 4. C d n u t, phng n sn xut, kinh doanh, dch v kh thi v c hiu qu; hoc c d n u t, phng n phc v i sng kh thi v ph hp vi quy nh ca php lut. 5. Thc hin cc quy nh v bo m tin vay theo quy nh ca Chnh ph v hng dn ca Ngn hng Nh nc Vit Nam

9/10/2006

Nguyn Th Thy Linh

45

Th loi cho vay

1627/2001 /QNHNN

1. Cho vay ngn hn l cc khon vay c thi hn cho vay n 12 thng; 2. Cho vay trung hn l cc khon vay c thi hn cho vay t trn 12 thng n 60 thng; 3. Cho vay di hn l cc khon vay c thi hn cho vay t trn 60 thng tr ln.

9/10/2006

Nguyn Th Thy Linh

46

Nhng nhu cu vn khng c cho vay

1627/2001 1. T chc tn dng khng c cho vay cc nhu cu vn sau y: /QNHNN

a) mua sm cc ti sn v cc chi ph hnh thnh nn ti sn m php lut cm mua bn, chuyn nhng, chuyn i; b) thanh ton cc chi ph cho vic thc hin cc giao dch m php lut cm; c) p ng cc nhu cu chnh ca cc giao dch m php lut cm. 2. Vic o n, cc t chc tn dng thc hin theo quy nh ring ca Ngn hng Nh nc Vit Nam.

9/10/2006

Nguyn Th Thy Linh

47

Li sut cho vay

1627/2001 /QNHNN

1- Mc li sut cho vay do t chc tn dng v khch hng tho thun ph hp vi quy nh ca Ngn hng Nh nc Vit Nam. 2- Mc li sut p dng i vi khon n gc qu hn do t chc tn dng n nh v tho thun vi khch hng trong hp ng tn dng nhng khng vt qu 150% li sut cho vay p dng trong thi hn cho vay c k kt hoc iu chnh trong hp ng tn dng

9/10/2006

Nguyn Th Thy Linh

48

Gii hn cho vay

1627/2001 /QNHNN

1- Tng d n cho vay i vi mt khch hng khng c vt qu 15% vn t c ca t chc tn dng, tr trng hp i vi nhng khon cho vay t cc ngun vn u thc ca Chnh ph, ca cc t chc v c nhn.

9/10/2006

Nguyn Th Thy Linh

49

Nhng trng hp khng c cho vay

1627/2001 /QNHNN

a) Thnh vin Hi ng qun tr, Ban kim sot, Tng gim c(Gim c), Ph Tng gim c) (ph Gim c) ca t chc tn dng; b) Cn b, nhn vin ca chnh t chc tn dng thc hin nhim v thm nh, quyt nh cho vay; c) B, m, v, chng, con ca thnh vin Hi ng qun tr, Ban kim sot, Tng gim c (Gim c), Ph tng gim c (Ph gim c).

9/10/2006

Nguyn Th Thy Linh

50

Hn ch cho vay
1627/2001 TCTD khng c cho vay khng c bo m, cho vay vi nhng iu /QNHNN

kin u i v li sut, v mc cho vay i vi nhng i tng sau y: 1. T chc kim ton, Kim ton vin c trch nhim kim ton ti t chc tn dng cho vay; Thanh tra vin thc hin nhim v thanh tra ti t chc tn dng cho vay; K ton trng ca t chc tn dng cho vay; 2. Cc c ng ln ca t chc tn dng; 3. Doanh nghip c mt trong nhng i tng quy nh ti khon 1 iu 77 ca Lut Cc t chc tn dng s hu trn 10% vn iu l ca doanh nghip .

9/10/2006

Nguyn Th Thy Linh

51

Phng thc cho vay

1627/2001 1- Cho vay tng ln /QNHNN

Mi ln vay vn khch hng v t chc tn dng thc hin th tc vay vn cn thit v k kt hp ng tn dng. 2- Cho vay theo hn mc tn dng T chc tn dng v khch hng xc nh v tho thun mt hn mc tn dng duy tr trong mt khong thi gian nht nh. 8- Cho vay theo hn mc thu chi L vic cho vay m t chc tn dng tho thun bng vn bn chp thun cho khch hng chi vt s tin c trn ti khon thanh ton ca khch hng ph hp vi cc quy nh ca Chnh ph v Ngn hng Nh nc Vit Nam v hot ng thanh ton qua cc t chc cung ng dch v thanh ton

9/10/2006

Nguyn Th Thy Linh

52

Phng thc cho vay

1627/2001 3- Cho vay theo d n u t T chc tn dng cho khch hng vay vn thc hin cc d n u t pht trin /Qsn xut, kinh doanh, dch v v cc d n u t phc v i sng NHNN 4- Cho vay hp vn Mt nhm t chc tn dng cng cho vay i vi mt d n vay vn hoc phng n vay vn ca khch hng; trong , c mt t chc tn dng lm u mi dn xp, phi hp vi cc t chc tn dng khc. Vic cho vay hp vn thc hin theo quy nh ca Quy ch ny v Quy ch ng ti tr ca cc t chc tn dng do Thng c Ngn hng Nh nc ban hnh. 5- Cho vay tr gp Khi vay vn, t chc tn dng v khch hng xc nh v tho thun s li vn vay phi tr cng vi s n gc c chia ra tr n theo nhiu k hn trong thi hn cho vay.

9/10/2006

Nguyn Th Thy Linh

53

Phng thc cho vay

1627/2001 /QNHNN
6- Cho vay theo hn mc tn dng d phng: T chc tn dng cam kt m bo sn sng cho khch hng vay vn trong phm vi hn mc tn dng nht nh. T chc tn dng v khch hng tho thun thi hn hiu lc ca hn mc tn dng d phng, mc ph tr cho hn mc tn dng d phng. 7- Cho vay thng qua nghip v pht hnh v s dng th tn dng: T chc tn dng chp thun cho khch hng c s dng s vn vay trong phm vi hn mc tn dng thanh ton tin mua hng ho, dch v v rt tin mt ti my rt tin t ng hoc im ng tin mt l i l ca t chc tn dng. Khi cho vay pht hnh v s dng th tn dng, t chc tn dng v khch hng phi tun theo cc quy nh ca Chnh ph v Ngn hng Nh nc Vit Nam v pht hnh v s dng th tn dng 9- Cc phng thc cho vay khc m php lut khng cm, Ph hp vi quy nh ti Quy ch ny v iu kin hot ng kinh doanh ca t chc tn dng v c im ca khch hng vay.

9/10/2006

Nguyn Th Thy Linh

54

Ti sn cm c
THNG T 07/2003 TT-NHNN

My mc thit b, phng tin vn ti, nguyn nhin vt liu, hng tiu dng, kim kh qu, qu & cc vt c gi tr khc Ngoi t mt, s d trn ti khon tin gi ti TCTD Tri phiu, c phiu, tn phiu, k phiu, CDs, s tit kim, giy t c gi khc Tu bin, tu bay c cm c Quyn ti sn pht sinh t quyn tc gi, quyn s hu cng nghip, quyn i n, quyn c nhn tin bo him Quyn i vi phn vn gp trong doanh nghip

9/10/2006

Nguyn Th Thy Linh

55

Ti sn th chp
THNG T 07/2003 TT-NHNN

Nh , cng trnh xy dng gn vi t, k c ti sn gn lin vi nh Gi tr quyn s dng t c php th chp Tu bin, tu bay c th chp

9/10/2006

Nguyn Th Thy Linh

56

iu 181: Bt ng sn & ng sn
B lut Dn s
1. Bt ng sn l cc ti sn khng di, di c bao gm
t ai Nh , cng trnh xy dng gn lin vi t, k c TS gn lin vi nh , cng trnh xy dng Cc ti sn khc gn lin vi t Cc ti sn khc do php lut quy nh

2.

ng sn l nhng ti sn khng phi l bt ng sn

9/10/2006

Nguyn Th Thy Linh

57

iu 329 Cm c ti sn
B lut Dn s L vic bn c ngha v giao TS l ng sn thuc s hu ca mnh cho bn c quyn m bo thc hin ngha v dn s; nu TS cm c c ng k quyn s hu th cc bn c th tha thun bn cm c vn gi TS hoc giao cho ngi th ba gi

9/10/2006

Nguyn Th Thy Linh

58

iu 346 Th chp ti sn
B lut Dn s L vic bn c ngha v dng TS l bt ng sn thuc s hu ca mnh m bo thc hin ngha v i vi bn c quyn

9/10/2006

Nguyn Th Thy Linh

59

Cho vay ngn hn i vi DN

Nhu cu vn ngn hn ca doanh nghip
Nhu cu ti tr ngn hn thng xuyn Nhu cu ti tr ngn hn thi v

Phng thc cho vay

Cho vay tng ln theo mn Cho vay theo hn mc tn dng Cho vay lun chuyn Cho vay theo hn mc thu chi
9/10/2006 Nguyn Th Thy Linh 60

Cho vay tng ln theo mn

Cho vay ngn hn
i vi DN

c im Pht tin vay Thu n v li

Li tin vay = S tin vay x Thi hn vay x Li sut vay

9/10/2006

Nguyn Th Thy Linh

61

Phm vi p dng
Cho vay ngn hn
i vi DN Cho vay tng ln theo mn

Khch hng vay khng thng xuyn Khch hng vay thng xuyn nhng cha c ngn hng tn nhim cho p dng hn mc tn dng Thng p dng cho cc khon vay di hn hoc cho vay cc d n Thng yu cu khch hng phi c m bo

9/10/2006

Nguyn Th Thy Linh

62

u nhc im
Cho vay ngn hn
i vi DN

u im: NH ch ng s dng vn, thu li cao. Nhc im: Th tc phc tp, tn chi ph, thi gian, khch hng khng ch ng c ngun vn, hiu qu s dng vn vay khng cao do vo mt thi im khch hng va c s n trn ti khon cho vay va c s d c trn ti khon tin gi

Cho vay theo mn

9/10/2006

Nguyn Th Thy Linh

63

Cho vay theo hn mc tn dng

Cho vay ngn hn
i vi DN

c im: mt h s xin vay dng xin vay cho nhiu mn vay Hn mc tn dng : l mc d n vay ti a c duy tr trong mt thi hn nht nh m ngn hng v khch hng tho thun trong hp ng tn dng. Pht tin vay: cn c vo bng k chng t xin vay ca KH Thu n: thu n theo tng khon vay hoc khi khch hng c thu nhp Thu li: theo phng php tch s

9/10/2006

Nguyn Th Thy Linh

64

Phm vi p dng
Cho vay ngn hn
i vi DN Cho vay theo HMTD

p dng cho khch hng c nhu cu vay vn thng xuyn v c ngn hng tn nhim.

9/10/2006

Nguyn Th Thy Linh

65

u nhc im
Cho vay ngn hn
i vi DN Cho vay theo HMTD

u im:
Th tc n gin Khch hng ch ng c ngun vn vay Li vay tr cho ngn hng thp

Nhc im
Ngn hng d b ng vn kinh doanh Thu nhp li cho vay thp

9/10/2006

Nguyn Th Thy Linh

66

Xc nh hn mc tn dng
Cho vay ngn hn
i vi DN Cho vay theo HMTD

Cn c xc nh hn mc tn dng l k hoch ti chnh ca doanh nghip, trong d bo chi tit v ti sn v ngun vn Da vo k hoch ti chnh ny nhn vin tn dng s tin hnh xc nh hn mc tn dng theo tng bc nh sau:
Xc nh v thm nh tnh cht hp l ca tng ti sn Xc nh v thm nh tnh cht hp l ca ngun vn Xc nh hn mc tn dng theo cng thc

9/10/2006

Nguyn Th Thy Linh

67

Xc nh hn mc tn dng
Cho vay ngn hn
i vi DN

Han mc tn dung = Nhu cau von lu ong - Von chu s hu tham gia
Nhu cau von lu ong= Giatr tai san lu ong- N ngan han phi ngan hang - N dai han cothe s dung

Cho vay theo HMTD

9/10/2006

Nguyn Th Thy Linh

68

Xc nh hn mc tn dng
Ti sn Ti sn lu ng Tin mt & tin gi ngn hng Chng khon ngn hn Khon phi thu Hng tn kho Ti sn lu ng khc Ti sn c nh rng u t ti chnh di hn Tng cng ti sn
9/10/2006

S tin

N v vn ch s hu

S tin 5450 4250 910 750 150 2440 1200 2200 7650
69

4150 N phi tr 500 N ngn hn Phi tr ngi bn 750 Phi tr cng nhn vin 2500 Phi tr khc 400 Vay ngn hn ngn hng 3000 N di hn 500 Vn ch s hu 7650 Tng cng n v VCSH
Nguyn Th Thy Linh

Xc nh hn mc tn dng
Cho vay ngn hn
i vi DN Cho vay theo HMTD

Cch 1: Vn ch s hu tham gia theo t l phn trm ti thiu (gi s trong v d ny l 30%) tnh trn chnh lch gia ti sn lu ng v n ngn hn phi ngn hng. Cch 2: Vn ch s hu tham gia theo t l phn trm ti thiu (gi s trong v d ny l 30%) tnh trn tng ti sn lu ng Cch 3: Ngn hng c cho vay di hn p ng nhu cu vn lu ng thng xuyn (gi s trong v d ny l 300) v vn ch s hu tham gia theo t l phn trm ti thiu (gi s trong v d ny l 30%) tnh trn tng ti sn lu ng.

9/10/2006

Nguyn Th Thy Linh

70

Phng php tnh HMTD

Cho vay vn lu ng theo HMTD thc cht l ngun ti tr b sung cho DN, v vy, khi xc nh HMTD phi da trn c s khai thc trit cc ngun ti tr khc, trong ngun ti tr ca chnh ngi i vay phi mc hp l, nu khng s gia tng ri ro tn dng cho ngn hng -N ngn hn phi NH -Vn ch s hu -Ngun di hn ti tr

Ngun di hn v ngun ngn hn phi Ti sn lu ng v NH u t ngn hn -Hn mc tn dng Ngun cho vay ngn hn ca NH
9/10/2006 Nguyn Th Thy Linh

71

Phng php 1
Vn ch s hu phi tham gia theo mt t l ti thiu tnh trn phn chnh lch gia TSL v n ngn hn phi ngn hng Xc nh HMTD

1. Tng ti sn lu ng 2. N ngn hn phi ngn hng 3. Mc chnh lch (1) (2) 4. Vn ch s hu tham gia [T l tham gia x (3)] 5. Hn mc tn dng NH cp cho KH [(3) (4)]

9/10/2006

Nguyn Th Thy Linh

72

Phng php 2
Vn ch s hu phi tham gia mt t l ti thiu so vi tng TSL 1. Tng ti sn lu ng 2. Vn ch s hu tham gia [T l tham gia x (1)] 3. N ngn hn phi ngn hng 4. Hn mc tn dng NH cp cho KH [(1) (2) (3)

Xc nh HMTD

9/10/2006

Nguyn Th Thy Linh

73

Phng php 3

Xc nh HMTD

Vn ch s hu tham gia theo t l ti thiu so vi tng TSL cha c ngun di hn ti tr 1. Tng ti sn lu ng 2. Ngun di hn ti tr cho TSL 3. TSL cha c ngun di hn ti tr [(1) (2)] 4. Vn ch s hu tham gia [T l tham gia x (3)] 5. N ngn hn phi ngn hng 6. Hn mc tn dng NH cp cho KH [(3) (4) (5)]

9/10/2006

Nguyn Th Thy Linh

74

K hoch ti chnh nm 2006 ca DN ABC nh sau

Ti sn S tin N v vn ch s hu S tin

A. TSL & TTC ngn hn 1. Tin 2. TTC ngn hn 3. Khon phi thu 4. Hng tn kho 5. TSL khc

10,800 A. N phi tr 2,200 1. N ngn hn 1,400 - Vay ngn hn ngn hng 3,000 - Phi tr ngi bn 3,200 - Thu & khon phi np NSNN 1,000 - Phi tr CNV - Phi tr, phi np khc 2. N di hn - Phi tr di hn khc - Vay di hn ngn hng 9,000 5,000 1,500 2,500 B. Ngun vn CSH 1. Ngun vn kinh doanh 2. Qu u t pht trin 3. Qu d phng ti chnh 4. Li nhun cha phn phi 5. Chnh lch nh gi li ti sn

8,600 6,200 1,800 2,000 800 1000 600 2,400 1,000 1,400 11,200 7,200 1,000 1,000 1,200 800
75 19,800

B. TSC & TTC di hn 1. TSC 2. Bt ng sn u t 3. TTC di hn753/25/2006

9/10/2006

Tng cng ti sn

Nguyn 19,800 Th Thy Linh Tng cng n & VCSH

Phng php 1
Vn ch s hu phi tham gia theo t l ti thiu 30% tnh trn phn chnh lch gia TSL v n ngn hn phi ngn hng Xc nh HMTD 1. Tng ti sn lu ng 2. N ngn hn phi NH (2000 + 800 + 1000 + 600) 3. Mc chnh lch (1) (2) 4. Vn ch s hu tham gia [30% x 6,400] 5. Hn mc tn dng NH cp cho KH [(3) (4)] 10,800 4,400 6,400 1,920 4,480

9/10/2006

Nguyn Th Thy Linh

76

Phng php 2
Vn ch s hu phi tham gia ti thiu 30% so vi tng TSL 1. Tng ti sn lu ng 10,800 2. Vn ch s hu tham gia [30% x 10,800] 3,240 3. N ngn hn phi ngn hng 4,400 4. HMTD NH cp cho KH [10,800 3,240 4,200] 3,160

Xc nh HMTD

9/10/2006

Nguyn Th Thy Linh

77

Phng php 3

Xc nh HMTD

Ngun di hn ti tr 1,000 cho TSL, vn ch s hu tham gia theo t l ti thiu 30% so vi tng TSL cha c ngun di hn ti tr

1. Tng ti sn lu ng 2. Ngun di hn ti tr cho TSL 3. TSL cha c ngun di hn ti tr [(1) (2)] 4. Vn ch s hu tham gia [30% x 9,800] 5. N ngn hn phi ngn hng 6. Hn mc tn dng NH cp cho KH [(3) (4) (5)]
9/10/2006 Nguyn Th Thy Linh

10,800 1,000 9,800 2,940 4,400 2,460

78

Bi tp p dng
S dng thng tin v k hoch ti chnh ca mt cng ty m bn bit, xc nh HMTD ngn hng cp cho cng ty theo 3 cch. (Bit: T l ti thiu VCSH tham gia l 25%, ngun di hn c th ti tr 20% trn tng gi tr TSL)

9/10/2006

Nguyn Th Thy Linh

79

Cho vay lun chuyn

Cho vay ngn hn
i vi DN

c im Pht tin vay: ghi n vo ti khon cho vay lun chuyn v ghi c vo ti khon tin gi hoc chuyn tr thng cho nh cung cp Thu n : theo ti khon cho vay lun chuyn, ngha l ton b tin thu bn hng, tin thu dch v ca khch hng c dng u tin tr n vay Thu li: cui mi thng ngn hng s tnh li theo phng php tch s p dng cho khch hng c nhu cu vay vn thng xuyn v c ngn hng tn nhim. Thng khi cho vay loi ny, ngn hng khng yu cu m bo tn dng

9/10/2006

Nguyn Th Thy Linh

80

Cho vay theo hn mc thu chi

Cho vay ngn hn
i vi DN

Khi nim : Thu chi l s dn xp nh vo KH c NH cho php chi tin vt qu s d thc c trn TKTG trong mt gii hn tha thun (ghi trn Hp ng tn dng) Ti khon c s dng gii ngn l ti khon vng lai, l TK tin gi c php d n v mc d n ti a bng vi HMTD cam kt Vo mt thi im no trn TKVL phn nh hoc d n hoc d c. Nu chi > Thu Nu Thu > Chi TK D n : KH phi tr li D c : KH c hng li TG

Trong trng hp D n > Hn mc tn dng : NH pht khch hng NH s qun l TK ny thng qua hn mc tn dng xc nh cho khch hng vo u qu. HMTD p dng trong trng hp ny l HMTD vi iu kin ni lng, ngha l khng c rng buc c th lin quan n th tc, chng t cho vic gii ngn
Nguyn Th Thy Linh 81

9/10/2006

Hot ng ca TKVL theo HMTD 10,000 tr, c thi hn cho vay t 1/1/2006 n 30/6/2006

Ngy 1/1/2006 5/1/2006 2/2/2006

Ni dung S d tin gi nm trc chuyn sang Tr tin mua nguyn liu Thu tin bn hng

C 500

400 5,500 600 5,200 1,200

20/1/2006 Thanh ton khon phi tr ngi bn 15/2/2006 Tr tin mua nguyn vt liu 25/2/2006 Thu tin bn hng
9/10/2006

Linh Nguyn Th Thy

82

iu kin s dng TKVL

Nhng khch hng c xp hng tn nhim cao TKVL phi thng xuyn hot ng Xc nh doanh s tr n theo nh k

9/10/2006

Nguyn Th Thy Linh

83

Nhng im khc nhau gia cho vay tng ln v cho vay theo HMTD
Cho vay tng ln i tng cho vay Cho vay theo HMTD C th. VD: nguyn liu, bn thnh phm, i tng tng hp, ton b nhu cu thnh phm VL thiu ht ca DN Xc nh HMTD trn c s phn tch ton din hot ng DN, DN s dng ch ng tin vay trong HMTD Thng thng nh k hn n cui cng cho ton b cc khon vay, khng nh k hn n cho tng ln gii ngn Pht tin vay Thu n & li i tng DN
9/10/2006

S tin cho vay Xc nh trn c s chng t mua hng (hp ng kinh t, ha n, bn k thnh phm tn kho K hn nh k hn n cho tng khon vay c th Theo mi hp ng tn dng Li tnh & thu theo tng mn, thu n 1 ln vo cui k hn Trnh qun tr yu, nhiu ri ro, khng

Theo mi chng t mua hng & HMTD Li tnh theo pp tch s, thu hng thng, n vay thu nhiu ln Quan h TD thng xuyn, xp hng TD
84

Nguyn Th Thy Linh quan h TD thng xuyn, mi thnh lp cao, trnh qun tr tt

Chit khu thng phiu v chng t c gi

Khi nim chit khu Chit khu thng phiu Chit khu chng t c gi khc

9/10/2006

Nguyn Th Thy Linh

85

Gii thch t ng
Quy ch CK, ti CK
1. 2. Chit khu l vic t chc tn dng mua giy t c gi cha n hn thanh ton ca khch hng Ti chit khu l vic t chc tn dng mua li giy t c gi cha n hn thanh ton v c chit khu theo phng thc mua hn. Thi hn cn li ca giy t c gi l khong thi gian tnh t ngy giy t c gi c t chc tn dng nhn chit khu, ti chit khu n ngy n hn thanh ton ca giy t c gi . Thi hn chit khu, ti chit khu l khong thi gian tnh t ngy giy t c gi c t chc tn dng nhn chit khu, ti chit khu n ngy khch hng c ngha v thc hin cam kt mua li giy t c gi . Gi chit khu, ti chit khu l s tin m t chc tn dng chi tr cho khch hng khi thc hin chit khu, ti chit khu.

1325/2004 3. /QNHNN
4.

5.

9/10/2006

Nguyn Th Thy Linh

86

Loi giy t c gi c CK
Quy ch CK, ti CK

1. Cc giy t c gi ca TCTD pht hnh 2. Tn phiu Ngn hng Nh nc pht hnh

3. Cc loi tri phiu c pht hnh theo quy nh ca Chnh ph v 1325/2004 hng dn ca B Ti chnh, /QNHNN (Tn phiu kho bc; Tri phiu kho bc; Tri phiu cng trnh trung ng; Tri phiu u t; Tri phiu ngoi t; Cng tri xy dng T quc; Tri phiu c Chnh ph bo lnh; Tri phiu Chnh quyn a phng.) 4. Cc tn phiu, k phiu, tri phiu do t chc khc pht hnh v c chit khu, ti chit khu theo quy nh ca php lut.

9/10/2006

Nguyn Th Thy Linh

87

Chit
khu trong ti chnh

Trong ti chnh, chit khu l quy trnh xc nh gi tr hin ti ca mt lng tin t ti mt thi im trong tng lai v vic thanh ton tin da trn c s cc tnh ton gi tr thi gian ca tin t. Gi tr chit khu ca mt vng quay tin t c xc nh bng cch khu tr gi tr ca n i mt t l chit khu thch hp i vi tng n v thi gian gia thi im m vng quay tin t c lng gi vi thi gian bt u ca vng quay tin t. Thng thng phn ln cc t l chit khu c biu din nh l t l phn trm theo nm.

9/10/2006

Nguyn Th Thy Linh

88

T l chit khu
Chit
khu trong ti chnh

T l chit khu s dng trong cc tnh ton ti chnh thng thng c chn tng ng vi chi ph vn. Mt s iu chnh c th c thc hin vi t l chit khu vi s tnh ton n cc ri ro lin quan n s khng chc chn ca cc vng quay tin t vi nhng din bin khc.

9/10/2006

Nguyn Th Thy Linh

89

Chit
khu trong ti chnh

Trong vic nh gi bn hng cho tng phng thc thanh ton (tr ngay, thanh ton trc hn khi mua hng tr chm X ngy, mua hng vi s lng ln hoc n nh v.v), ngi ta cng p dng vic gim gi, gi l chit khu Khi cc ngn hng v cc t chc tn dng khc khi mua li thng phiu, hi phiu hoc cc giy t c gi vi thi hn thanh ton xc nh ca ngi th hng trc khi n hn thanh ton vi mt gi tr nh hn mt t l nht nh cng c gi chung l chit khu.

9/10/2006

Nguyn Th Thy Linh

90

Chit khu thng phiu

Chit Khi nim thng phiu khu Thng phiu hay cn gi l k phiu thng mi l giy n pht thng sinh trong quan h mua bn chu hng ha v ngi cm n c phiu v hng 1 tri quyn (quyn i n) khi n n hn. chng t c gi Khi nim chit khu thng phiu

CKTP l hnh thc tn dng ngn hn ca NHTM c thc hin di hnh thc khch hng s chuyn nhng quyn s hu thng phiu cha n hn thanh ton cho NH nhn mt khon tin thp hn mnh gi ca thng phiu.

9/10/2006

Nguyn Th Thy Linh

91

S quy trnh
Chit khu thng phiu Hng ha - dch v Ngi tr tin (TP) (3) i tin Xin CK (1) (2) S tin chuyn ngi xin CK Ngi th hng

(4) Thanh ton

Ngn hng thng mi

9/10/2006

Nguyn Th Thy Linh

92

Chit khu thng phiu

Chit khu thng phiu v chng t c gi

Bn cht ca CKTP Chit khu thng phiu l hnh thc tn dng ngn hn & l hnh thc tn dng gin tip

9/10/2006

Nguyn Th Thy Linh

93

Phng thc CKTP

Mnh gi thng phiu Gi CK =
Chit khu thng phiu

- Hoa hng ph (1 + r)n

Trong : r l sut chit khu, thng thng l li sut chit khu NH p dng i vi khch hng (% ngy) n l thi hn chit khu (ngy) Hoa hng ph = Mnh gi Thng phiu x % hoa hng

9/10/2006

Nguyn Th Thy Linh

94

Phng thc CKTP

Gi CK = Mnh gi TP - Li CK - Hoa hng ph

Chit khu thng phiu

Li CK = Mnh gi TP x Li sut CK x S ngy xin CK (% ngy) Trong : S ngy xin CK tnh t ngy xin CK n ngy o hn (khng tnh ngy xin CK v ngy o hn) Hoa hng ph = Mnh gi TP x % hoa hng
95

9/10/2006

Nguyn Th Thy Linh

Cch thc thu n v Li

Chit khu thng phiu

Li thu ngay khi thc hin CK n ngy thanh ton trn thng phiu, NH thu n ngi tr tin bng 2 cch:
Thng bo cho ngi tr tin Gi thng phiu n NH y nhim nh thu h

Cch x l nu khng thu c

Phi hon thng phiu Truy t trc php lut
9/10/2006 Nguyn Th Thy Linh 96

Li ch ca nghip v CKTP
Chit khu thng phiu i vi ngn hng TM Nghip v CK t ri ro , li cao Khng lm ng bng vn To thm thu nhp cho NH i vi khch hng : Nh c nghip v chit khu thng phiu m gii quyt tnh trng thiu vn. i vi x hi: Gip vic lun chuyn vn v hng ha c nhanh chng L mt cng c ca ngn hng Trung ng thc hin chnh sch tin t quc gia
9/10/2006 Nguyn Th Thy Linh 97

Chit khu chng t c gi khc

Ngoi thng phiu, cc chng t c gi khc c NH thc hin CK, Chit nh tri phiu, tn phiu kho bc nh nc, k phiu, th tit kim khu thng Khi chit khu, cn phn bit 2 loi phiu v Tri phiu li tc chng t y l loi tri phiu m ngi mua n phi tr cho kho bc mt c gi s tin bng mnh gi, trong khong thi gian trc khi n hn h s nhn c tin li tri phiu v vn gc s c nhn khi n hn gi l gi tr thanh ton. Tri phiu chit khu Tri phiu chit khu l loi tri phiu m ngi mua ch tr mt s tin nh hn mnh gi (phn chnh lch ny chnh li tri phiu) v khi n hn thanh ton, kho bc s tr cho ngi mua mt s tin bng mnh gi.
9/10/2006 Nguyn Th Thy Linh 98

Phng php tnh chit khu

Chit khu chng t c gi

Phng php tnh gi chit khu ca tri phiu chit khu ging nh tnh gi chit khu thng phiu i vi tri phiu li tc

Mnh gi tri phiu Gi CK = (1 + r)n

Trong :

i=1

Ii (1 + r)ni

- Hoa hng ph

Ii l s tin li trong ln nhn li th i ca ngn hng nu nm gi tri phiu ni l khong thi gian t ngy chiu khu n thi im nhn li ln th I k l s ln nhn li ca ngn hng khi nm gi tri phiu
9/10/2006 Nguyn Th Thy Linh 99

Gi CK

= Tr gi chng t CK - Li CK - Hoa hng ph (a) (b) (c)

a = Mnh gi tri phiu + Li tc tri phiu cha c nhn b = Tr gi chng t chit khu x t l chit khu c = Tr gi chng t CK x t l hoa hng CK

9/10/2006

Nguyn Th Thy Linh

100

9/10/2006

Nguyn Th Thy Linh

101

Cu hi
1. Tn dng l g? Nu cc quan h tn dng hin nay trong nn kinh t? 2. Phn tch cc nguyn tc tn dng? 3. Li sut tn dng l g? Phn tch cc nguyn tc xy dng li sut? 4. Hy gii thch L thuyt vn c th cho vay bng th? 5. Nhng yu t no nh hng n li sut? 6. Hy phn bit gia: li sut c bn ca mt ngn hng, LS Libor, LS tin gi, LS cho vay i vi khch hng ca mt ngn hng
9/10/2006 Nguyn Th Thy Linh 102

Cu hi (tt)
7. Phn bit cho vay trc tip v cho vay gin tip? 8. Cc bc ca quy trnh tn dng c bn? ngha ca vic xy dng quy trnh tn dng? 9. Hy nu cc tiu chun chnh ngn hng quyt nh cho mt ngi vay tin. Cc ti sn m bo ng vai tr nh th no trong quyt nh ny? 10. Cc hnh thc bo m tn dng hin nay ti Vit Nam?
9/10/2006 Nguyn Th Thy Linh 103

Cu hi (tt)
11. Hn mc tn dng l g? 12. Nhng im ging v khc nhau gia cho vay theo mn v cho vay theo hn mc tn dng.? 13. Nhng im ging v khc nhau gia nghip v chit khu vi hnh thc cho vay cm c chng t c gi? 14. Trnh by phng thc cho vay theo hn mc thu chi.
9/10/2006 Nguyn Th Thy Linh 104

Cho vay trung v di hn

Mc ch ca tn dng trung di hn Phng thc cho vay K thut cho vay trung v di hn

9/10/2006

Nguyn Th Thy Linh

105

Mc ch ca tn dng trung di hn
ng trn gc khch hng
Nhu cu ti tr cho TSC v ti sn lu ng thng xuyn Nhu cu ti tr cho cc d n ring bit
D n mi D n m rng nng cng sut D n u t chiu su D n kt hp u t chiu su v m rng nng cng sut

Thnh lp DN mi hoc mua li doanh nghip ang hot ng

ng trn gc ngn hng

9/10/2006

Nguyn Th Thy Linh

106

Phng thc cho vay

Cho vay mua sm my mc - thit b tr gp (Installment Equipment Loan) Cho vay k hn (term loan)

9/10/2006

Nguyn Th Thy Linh

107

Ngun tr n ca cc khon cho vay

K thut cho vay trung v di hn

Tin khu hao c bn ca b phn ti sn hnh thnh t vn vay ngn hng Li nhun do cng trnh mang li sau khi np thu TNDN v trch lp cc qu theo quy nh Cc ngun khc (nu c)

9/10/2006

Nguyn Th Thy Linh

108

Mc cho vay
K thut cho vay trung v di hn

Hn mc cho vay nhiu hay t ph thuc vo 3 nhn t:

Gii hn cp tn dng cho mi khch hng khng c vt qu t l khng ch theo quy nh an ton trong hot ng tn dng D ton chi ph ca cng trnh v t l vn ngn hng tham gia vo cng trnh Tr gi ca ti sn m bo

Hn mc tn dng u t = Tng d ton chi ph - Ngun vn u t xy dng c bn ca bn i vay

9/10/2006

Nguyn Th Thy Linh

109

Tng s n phi tr
K thut cho vay trung v di hn

Tng s n phi tr bao gm

D n ly k t ngy pht sinh khon vay u tin n ngy cng trnh hon thnh Tin li vay pht sinh trong thi gian thi cng (li vay thi cng) c tnh nhp vo vn gc Li vay u t XDCB (li vay trung di hn): l tin li pht sinh t ngy cng trnh hon thnh a vo s dng n khi tr ht n & tin li ny c tnh vo chi ph. Nu vi li sut cho vay c nh, n gc c tr bng nhau cho tng k hn th s li vay u t xy dng c bn c tnh theo cng thc

Tng s li vay T XDCB = Vo x [(n + 1) / 2] x LS cho vay trung di hn

9/10/2006 Nguyn Th Thy Linh 110

Thi hn cho vay

K thut cho vay trung v di hn

Thi hn cho vay trung v di hn tnh t ngy nhn khon vay u tin n ngy tr ht n gc v li vay c quy nh trong hp ng tn dng.
Thi gian n hn cng Thi hn thu hi n

Thi gian thi cng

Thi hn cho vay

9/10/2006

Nguyn Th Thy Linh

111

K hn tr n & s tin phi tr mi k hn

K thut cho vay trung v di hn

Cc k hn tr n u nhau (theo thng, qu hoc nm)

K khon u nhau K khon gim dn K khon tng dn

K hn tr n ch c mt ln vo lc kt thc thi hn cho vay K hn tr n khng u nhau, c tnh cht thi v

9/10/2006 Nguyn Th Thy Linh 112

K khon u nhau
Phng php thanh ton tin vay ny thng c s dng cho nhng trng hp d n/ phng n vay pht huy cng sut u nhau trong sut thi gian vay. Tin vay phi tr u nhau mi k khon c xc nh nh sau

V0 r (1 + r ) n T= n (1 + r ) 1

9/10/2006

Nguyn Th Thy Linh

113

K khon u nhau
V0 l s tin vay ban u (vn gc) n l k hn thanh ton tin vay r l li sut cho vay (tng ng vi k hn)

9/10/2006

Nguyn Th Thy Linh

114

V d
Doanh nghip XYZ n ngn hng ngh vay vi cc thng tin km theo nh sau Mc ch vay: Mua mt thit b ng lnh nhm thay th thit b ng lnh hin ang c s dng di dng i thu thng thng vi chi ph phi tr hng nm l 60triu ng Gi bn ca thit b ng lnh cn mua: 800 triu ng S tin doanh nghip tham gia: 300triu ng S tin cn vay: 500triu ng Thi hn vay: 8 nm Li sut 14%/nm

9/10/2006

Nguyn Th Thy Linh

115

K khon u nhau
K hn D n u k hn 1 2 3 4 5 6 7 8
9/10/2006

Tin vay phi thanh ton Tng s 107.785.012 107.785.012 107.785.012 107.785.012 107.785.012 107.785.012 107.785.012 107.785.012 862.280.095 Vn gc 37.785.012 43.074.914 49.105.401 55.980.158 63.817.380 72.751.813 82.937.067 94.548.256 500.000.000 Li 70.000.000 64.710.098 58.679.610 51.804.854 43.967.632 35.033.199 24.847.945 13.236.756 362.280.095

D n cui k hn 462.214.988 419.140.075 370.034.673 314.054.515 250.237.136 177.485.323 94.548.256 0

500.000.000 462.214.988 419.140.075 370.034.673 314.054.515 250.237.136 177.485.323 94.548.256

Nguyn Th Thy Linh

116

K khon gim dn
Vn gc chia u cho mi k hn cn tin li c tnh theo s d n gim dn Phng php tnh tin vay ny cn gi l phng php li n. Theo phng php ny, s tin thanh ton cc k u cao hn s tin thanh ton cc k sau. Thng c p dng trong trng hp cng sut ca d n/ phng n vay vn pht huy hiu qu gim dn trong thi hn vay. Cng thc tnh s tin thanh ton k t nh sau

Tt = Tv + TL (t )
Trong : Tt l s tin thanh ton k t V0 Tv l vn gc thanh ton mi nh k; T v = n TL(t) l li phi thanh ton trong k t
Nguyn Th Thy Linh

9/10/2006

TL ( t ) = (V0 (t 1)Tv ) r

117

K khon gim dn
K hn D n u k hn 1 2 3 4 5 6 7 8
9/10/2006

Tin vay phi thanh ton Tng s 132.500 Vn gc 62.500 62.500 61.250 62.500 52.500 62.500 43.750 62.500 35.000 62.500 26.250 62.500 17.500 62.500 8.750
Nguyn Th Thy Linh

Li 70.000

D n cui k hn 437.500 375.000 312.500 250.000 187.500 125.000 62.500 0

500.000

437.500 123.750 375.000 115.000 312.500 106.250 250.000 97.500 187.500 88.750 125.000 80.000 62.500 71.250 815.000

500.000

315.000

118

K khon tng dn
Tin li c tnh theo s vn gc c hon tr Tri vi phng php trn, theo phng php ny, s tin thanh ton mi k hn cc k hn sau cao hn s tin thanh ton cc k hn trc . Thc t, phng php ny ch p dng cho cc khon vay c thi hn khng di (t 1 n 3 nm) v c cng sut tng dn trong thi gian vay. Tin li phi tr mi k hn c khc so vi phng php trn
9/10/2006 Nguyn Th Thy Linh 119

K khon tng dn
Nu tnh theo li n

T L (t ) = T v t r

9/10/2006

Nguyn Th Thy Linh

120

K khon tng dn
K hn D n u k hn 1 2 3 4 5 6 7 8
9/10/2006

Tin vay phi thanh ton Tng s 71.250 Vn gc 62.500 62.500 62.500 62.500 62.500 62.500 62.500 62.500 815.000
Nguyn Th Thy Linh

Li 8.750

D n cui k hn 437.500 375.000 312.500 250.000 187.500 125.000 62.500 0

500.000 437.500 375.000 312.500 250.000 187.500 125.000 62.500

500.000

315.000

121

K khon tng dn
Nu tnh theo li kp (li sut tch hp)
T
L (t )

= T v [( 1 + r ) t 1 ]

9/10/2006

Nguyn Th Thy Linh

122

K khon tng dn
K hn D n u k hn 1 2 3 4 5 6 7 8
9/10/2006

Tin vay phi thanh ton Tng s 71.250.000 Vn gc 62.500.000 62.500.000 62.500.000 62.500.000 62.500.000 62.500.000 62.500.000 62.500.000 942.834.161
Nguyn Th Thy Linh

Li 8.750.000 18.725.000 30.096.500 43.060.010 57.838.411 74.685.789 93.891.799 115.786.651 442.834.161

D n cui k hn 437.500.000 375.000.000 312.000.000 250.000.000 187.500.000 125.000.000 62.500.000 0

123

500.000.000 437.500.000 375.000.000 312.000.000 250.000.000 187.500.000 125.000.000 62.500.000

500.000.000

Xc nh li sut cho vay

Li sut cho vay ph thuc vo 4 yu t sau:
Mc li sut chung trn th trng S tin vay Loi khch hng Thi hn cho vay

9/10/2006

Nguyn Th Thy Linh

124

Bng so snh nh gi kh nng tr n

K hn Khu hao TSC Ngun tr n Li nhun Ngun khc Tng cng Mc hon tr (k khon) Tha (+), thiu (-) Ghi ch

9/10/2006

Nguyn Th Thy Linh

125