Hoc lieu Mo Vietnam - Vietnam Open Educational Resources module: m15395

Tm hiu v bo co ti chnh ca
ngn hng thng mi
Thi Vn i
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Creative Commons Attribution License

Tm tt ni dung
Tm hiu v bo co ti chnh ca ngn hng thng mi

Chng ny gii thiu v m t mt cch khi qut v nhng ti liu c bn c s dng trong vic
nh gi tnh hnh hot ng kinh doanh ca ngn hng. vic nh gi c thun tin, bng Cn i
K Ton (bng tng kt ti sn) v bo co thu nhp ca ngn hng s c trnh by mt cch c th
lm v d, ngoi ra cn c nhng ti liu b sung v tnh hnh ti chnh v nhng nhn t nh hng n
hot ng ca ngn hng.

I K TON
1 TM HIU BNG CAN
1.1 Khi nim
Bng cn i k ton l mt bo co ti chnh ca ngn hng khi qut tnh hnh s dng vn v ngun
vn ca ngn hng vo ngy cui nm.
c th nh gi hot ng ca ngn hng mt cch chnh xc, bng Cn i K Ton dng lm c
s nh gi phi c phn nh bng s d bnh qun ngy thay v s liu cui nm. iu ny rt d
hiu bi v s sai lch c th pht hin c nu nhng s liu hng ngy c quan tm n. S liu cui
nm ch s dng trong mt s trng hp nht nh no .
1.2 Ni dung v kt cu bng cn i k ton
Bng Cn i K Ton c th hin mt cch tng qut bao gm 2 phn:
+ Phn Ti sn (Assets) ca ngn hng th hin s s dng vn (ngn qu) ca ngn hng, n th hin
hot ng ca ngn hng.
+ Phn N phi tr & vn ch s hu (Liabilities and equity) c th hin mt cch c th tng ngun
hnh thnh nn ngn qu ca ngn hng. N phi tr khng thuc quyn s hu trong ti sn ca ngn
hng. V vy, vn ch s hu s bng gi tr ti sn tr i gi tr n phi tr.
VN CH S HU = TNG TI SN - N PHI TR
Sau y xin m t mt cch chi tit v cc khon mc trn bng Cn i K Ton ca mt ngn hng
thng mi
Bng 1: Bng Cn i K Ton bnh qun ngy ca Ngn hng thng mi (NHTM) CN ca M
VT: 1.000.USD
Version

1.1: Jul 31, 2010 11:22 pm GMT+7

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Hoc lieu Mo Vietnam - Vietnam Open Educational Resources module: m15395

Ti sn (Assets)

2000

2001

2002

1/ Tin mt ti qu

10.217

11.698

13.205

2/ Chng t c gi tr
ngn hn

2.723

2.200

1.504

3/ u t chng
khon
+ Chng
khon chu thu.
+
Chng khon min thu

16.69717.012

4/ Cho vay
+
Cho vay sn xut kinh
doanh
+ Cho vay
tiu dng
+ Cho
vay xy dng, mua sm
ti sn c nh
+
Cho vay khcTng s
cho vay:Tr: D tr cho
tn tht cho vay Cho
vay rng

26.65919.67916.05412365.515(480)65.035
31.56126.93820.86926279.630(686)78.944
32.81728.14122.15434183.453(777)82.676

5/Ti sn c nh, my
mc thit b

3.260

3.503

3.781

6/Ti sn khc

1.006

1.855

2.891

Tng cng Ti sn:

115.950

133.155

146.158

Ngun vn (Liabilite
and equity)

2000

2001

2002

1/ Tin gi theo yu
cu thanh tan

18.986

19.125

21.632

2/ Tin gi thanh ton

15.689

16.983

19.107

3/ Tin gi tit kim

9.162

7.185

6.843

4/ Tin gi th trng
tin t

10.725

16.710

20.012

18.62516.330

26.92515.176

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5/ K phiu

18.401

20.425

19.338

6/ Chng ch tin gi
(CD)

20.159

27.165

32.078

7/ Tin gi c k hn
khc

10.163

10.403

11.664

Tng cng tin gi

103.285

117.996

130.674

8/
Vay
ngn
hn:
+
T ngn hng trung
ng
+ T cc
t chc khc

1.7151.405

2.4631.654

2.1751.384

9/ N phi tr khc

790

950

1.091

10/ N di hn

11/
Vn
ch
s
hu
+
C
phiu
thng
thng
+ Chnh
lch tng gi

9631.348

1.0131.798

1.1031.795

12/ Thu nhp cha

phn phi

6.444

7.281

8.023

Tng cng vn ch s
hu

8.755

10.092

10.834

Tng ngun vn

115.950

133.155

146.158

Table 1

1.3 M t cc khon mc trn bng Cn i K Ton

1. Cc khon mc Ti sn (s dng vn)
- Tin mt ti qu bao gm bn loi ti sn bng tin nh sau:
+ Tin giy v tin kim loi ti kt st ca ngn hng (NH), dnh thanh ton cho nhng khch hng,
cc khon tin nh hng ngy v cc khon cho vay t xut.
+ Tin gi d tr NH Trung ng, do cc bin php phng nga phi tin hnh, cc ngn hng gi
mt khi lng tin giy v tin kim loi mc ti thiu v an ton ti ngn hng trung ng.
+ Tin gi d tr NH chi nhnh, nhiu ngn hng ln trong mt s khu vc trong nc phc v nh
l tng kho ca cc ngn hng nh.
+ Cc khon tin trong qu trnh thu, cc khon tin trong lnh vc thanh ton s thu trong thi gian
ngn.
- Chng t c gi ngn hn: Cc chng t c gi ngn hn ngn hng ang nm gi nh k phiu, tn
phiu kho bc. y cng l d tr ca ngn hng c tnh thanh khon cao.
- u t chng khon: Cc ngn hng thng mi u t vo cc chng khon v mc ch thanh khon
v a dng ho hot ng nng cao li tc.
- Cho vay ( tn dung ) : Hot ng tn dng l hot ng sinh li ch yu ca cc ngn hng thng mi.
Trong hot ng tn dng, mc tiu ch yu ca ngn hng l kim c li nhun, trn c s phc v nhu
cu tn dng ca cng ng. Nh qun tr ngn hng cng phi quyt nh phn chia vn trong phm vi
cc khon mc cho vay, ngha l vn phi c phn thnh cc khon cho vay nh: tn dng sn xut kinh
doanh, tn dng tiu dng, tn dng ti sn c nh, tn dng khc...
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- Ti sn c nh, my mc thit b: Bao gm gi tr ti sn ca ngn hng nh nh ca, trang thit b

v nhng trang b cn thit dnh cho cc hot ng ca ngn hng.
- Ti sn khc: L nhng ti sn khng nm trong cc loi ti sn ni trn.
Cc khon mc Ngun vn
B phn ln nht thuc ngun ca ngn hng thng mi l tin gi ca khch hng l c nhn
v cc doanh nghip.
- Tin gi theo yu cu (thanh ton) ca khch hng: L loi tin gi c th rt ra bt c lc
no cho nhu cu thc t. Loi tin gi ny cn gi l tin gi pht hnh sc, ngha l chng c th c rt
ra bng cch pht hnh sc. Loi tin gi ny lun p ng cho ch ti khon cc giao dch thanh ton ca
h.
- Tin gi tit kim l phng thc ph bin nht i vi cng chng phn nh trong cc ti
khon tit kim v bng cc s tit kim. Nhng loi k thc ny c th rt ra bnh thng bt c lc no,
nhng v phng din k thut, ti mt s ngn hng theo quy nh ca h cn phi c thi gian nht
nh.
- Tin gi ca th trng tin t: Tin gi ca khch hng hot ng trn th trng ngai hi,
th trng tin t quc t.
- K phiu: l giy n c ngn hng pht hnh theo iu lut ca ngn hng nh l b phn ngun
vn ca ngn hng.
- Chng ch tin gi: Cc c nhn, cng ty, doanh nghip k thc c k hn c chng nhn
bng chng ch tin gi ca NH, lai huy ng vn ny hin nay chim v tr ln so vi tin gi tit kim.
- Tin gi c k hn khc: Tin gi ca c nhn, cc t chc theo k hn nht nh ca ngn
hng, khi n hn mi c rt ra. Trong trng hp c bit cn ngi gi tin cng c th rt tin trc
k hn, nhng khng c hng li sut k hn.
- Vay ngn hn: y l khon vay ca ngn hng nhm b sung cho vn hot ng kinh doanh
ca mnh, c th vay t ngn hng nh nc, hoc t cc t chc tn dng khc trong nc v nc ngoi.
- N di hn: Cc khon vay di hn t cc t chc tn dng khc, c th trong nc hoc t
nc ngoi.
- N phi tr khc: Cc khon n pht sinh trong qu trnh hot ng ca ngn hng, nh phi
tr ngi bn ngi cung cp, phi np ngn sch Nh nc, phi tr cng nhn vin . .
- Vn ch s hu: Vn ch s hu bao gm c phiu thng thng, chnh lch tng gi v thu
nhp cha phn phi.

HNG
2 BNG BO CO THU NHP CA NGAN
2.1 Khi nim
Bo co thu nhp l mt bo co ti chnh th hin kt qu hot ng kinh doanh cu ngn hng sau mt
k k ton (cui nm).
Thu nhp li sut trn ti sn sinh li cu ngn hng l ngun thu nhp c bn, trong khi chi ph li
sut cn huy ng c ngun qu tin t ca ngn hng thng l chi ph c bn.
Ngoi ra, cc khon thu nhp khc nh thu l ph v dch v, hoa hng nhn y thc .. l nhng khon
thu quan trng ca hu ht cc ngn hng.
Cc khon chi ph khc nh chi ph nhn vin ( tin lng, ph cp ..), my mc thit b v nhng chi
ph khc nhm phc v cho hot ng ngn hng c ngha cho hot ng ca ngn hng.
Sau y l mu bng bo co thu nhp li l ca ngn hng
Bng 2: Bng bo co thu nhp ca NHTM CN qua 3 nm
VT:1.000.USD

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Khon mc

2000

2001

2002

I. THU NHP1/ Thu

nhp li sut
+
Chng t c gi tr ngn
hn
+ u
t chng khon chu
thu
+ u
t chng khon min
tr thu
+
Cho vay sn xut kinh
doanh
+ Cho vay
thng mi
+ Cho
vay xy dng, mua sm
TSC
+ Cho
vay khc
Tng cng
thu nhp li sut

2791.7921.0984.1092.8981.9361612.182
1591.8501.0683.6653.2292.9232912.023
1531.9201.0253.5333.4082.2243212.295

2/ Thu nhp ngoi li

sut
+ Thu ph
dch v
+ Thu
nhp ngoi li sut khc

657309

Tng thu nhp hot

ng
II. CHI PH1/ Chi ph
li sut
+ Tin
gi theo yu cu (thanh
ton)
+ Tin gi
thanh ton
+ Tin
gi tit kim
+
Tin gi ca th trng
tin t
+ K
phiu
+ Chng ch
tin gi (CD)
+
Tin gi c k hn
khc
+ Vay ngn
hn
+ N phi tr
khc
+ N di hn

13.094

947349

13.519

1.061468

13.842

5354828851.6262.4341.091346620
5473451.3211.6372.266865409890
5932961.1551.4942.603393198850

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Tng chi ph li sut

2/ Chi ph ngoi li
sut
+ D phng
tn tht tn dng
+
Lng v thu nhp ca
cng nhn vin
+
Chi ph hot ng
+
Chi ph khc

7.461
2972.505806751

7.479
4032.721883628

7.363
5173.002969687

Tng chi ph

11.640

12.114

12.538

Thu nhp trc thu

1.454

1.205

1.304

Thu thu nhp

139

38

102

Thu nhp rng ( sau

thu)

1.315

1.167

1.202

Chia c tc

481

506

507

Table 2

Gii thch cc ch tiu trn bng bo co thu nhp:

- Thu nhp li sut l thu nhp t cc chng t c gi ngn hn, cc khon u t ngn hn, cc khon
tn dng thng mi, tn dng tiu dng, tn dng TSC v cc khon tn dng khc m ngn hng nhn
c trn tng loi ti sn c th ny.
Tt c thu nhp li sut tr i phn chi ph lin quan l phn chu thu, vi s ngoi tr thu nhp li
sut ca chng khon min tr thu.
- Thu ph dch v, hoa hng bao gm cc khon thu nhp do nhng dch v khc nhau ca ngn hng
nh nhn s y thc ca khch hng, m L/C cho khch hng, bo lnh tn dng, l ph cp tn dng . . .
- Thu nhp ngoi li sut khc bao gm thu nhp rng t b phn hot ng kinh doanh, t cho thu
ti chnh trc tip . . .
- Chi ph li sut l khon chi ph tr cho cc khon k gi, cc khon vay ngn hn, khon n di hn,
cc khon n khc . . . trn tng loi n phi tr c th. Chi ph li sut l loi chi ph c tr ra khi
xc nh thu thu nhp ca ngn hng.
- D phng tn tht tn dng l mt khon tin trch t thu nhp hnh thnh mt khon d tr b
p cho khon tn tht tn dng c th pht sinh. Theo qui nh d phng tn tht tn dung l mt khon
chi ph ngai li sut, lm gim li nhun ca NH, gim ti sn trn bng Cn i k tan.. V qun tr
da trn kin thc v s nhn bit v cht lng ca cc khon tn dng c th d phng t hn hay nhiu
hn mc qui nh v tin tng rng s b p cho cc khon tn tht tn dng c th xy ra.
- Tin lng v cc khon thu nhp ca cng nhn vin th hin ton b cc khon b p chi cho
tt c cng nhn vin trong ngn hng. Khon b p ny khng ch bao gm tin lng m cn bao gm
cc khon chi c tnh cht x hi, cho sc khe ca nhn vin . . .
- Chi ph hot ng bao gm khon khu hao TSC, chi ph thu mn vn phng my mc, v thu
trn my mc thit b.
- Chi ph khc l loi chi ph chung cho chi ph hot ng cn li ca ngn hng. Khon ny thng bao
gm cc khon chi ph nh qung co, bo him, chi ph gim c, bu ph . . .
- Thu nhp trc thu l s chnh lch gia tng thu nhp hot ng v tng chi ph.
- Thu nhp rng l khon thu nhp trc thu tr i khon thu thu nhp phi np cho ngn sch nh
nc, ngn sch a phng ca nm .

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3 NHNG THNG TIN B SUNG

Nhng khon mc t bng Cn i K Ton ca ngn hng thng c kt hp vi nhng thng tin b
sung s rt hu hiu trong vic nh gi hot ng ca ngn hng. Sau y l s m t v cc thng tin b
sung c lin quan trong vic nh gi.
3.1 Ti sn sinh li (TSSL)
Ti sn sinh li l tt c cc ti sn em li li sut. Tin ti qu v thit b my mc thit b l 2 loi ti
sn khng thuc ti sn sinh li.
TSSL = Tng ti sn - (Tin ti qu + tin d tr + my mc thit b v TSC)
3.2 Ti sn ri ro (TSRR)
TSRR l ti sn sinh li ph thuc vo ri ro tn dng cng nh ri ro li sut, l nhng ti sn
u t vo nhng lnh vc c ri ro cao, c th b tn tht. cc nc t bn, mt s ngn hng vn cn
tnh ti sn ri ro bng ti sn sinh li tr i ton b chng khon ca chnh ph. Tuy nhin, a s cc
ngn hng tnh ti sn ri ro bng ti sn sinh li tr i cc phng tin chi tr v chng khon u t k
hn di 1 nm.
TSRR = TSSL - ( cc chng t c gi + chng khon u t di 1 nm)
3.3 K hn ca chng khon u t
Cc loi chng khon c phn loi chng khan u t ngn hn v chng khon u t di hn. Thng
tin ny gip cho chng ta hiu c s nhy cm li sut ca danh mc vn u t chng khon v tim
nng tng hoc gim thu nhp ca danh mc vn u t ny nu li sut thay i.
3.4 Gi th trng so vi gi s sch ca cc chng khon
Ch tiu ny ch t l % ca gi tr s sch so vi gi th trng ca chng khon ngn hng. S khc nhau
gia gi th trng v gi tr trn s sch ca chng khon tng trng cho s tng gi hay gim gi khng
th hin trong danh mc u t chng khon.
3.5 Tn tht tn dng v khon d tr b p
Tnh hnh d tr cho tn tht tn dng v khon tn tht tn dung thc t pht sinh ca NH, mt nh qun
tr NH c kinh nghim s d tr cho tn tht tn dng mt s lng tng i ph hp hn.
3.6 N qu hn
N qu hn l nhng khon n tn dng bao gm c li v gc, hoc li khng thu c khi n hn. Ch
tiu n qu hn cho thy mt s nhn xt v cht lng danh mc u t tn dng ca ngn hng.
3.7 S nhy cm li sut
S nhy cm li sut ch s so snh gia s nhy cm ca lung tin t thuc ti sn (ti sn nhy cm
li sut) v lung tin t thuc ngun vn (ngun vn nhy cm li sut). K hn ca s nhy cm ny
thng c xc nh (30 ngy , 90 ngy , 6 thng .. ). Cc khon u t cng ngn hn cng nhy cm
vi li sut, c ngha l khi li sut thay i thu nhp t cc khon u t ny s thay i.
* Ti sn nhy cm li sut l cc loi ti sn m trong thu nhp v li sut s thay i trong mt
khon thi gian nht nh khi li sut thay i.
* Ngun vn (N phi tr) nhy cm li sut l cc khon n m trong chi ph li sut s thay i
trong thi gian nht nh khi li sut thay i.

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3.8 S lng nhn vin

Ch tiu ny c th c dng nh gi qui m hot ng ca ngn hng. Ngai ra cn phn loi nhn
vin chnh thc v nhn vin bn thi gian qui i tng ng, hoc nhn vin bin ch v hp ng, iu
ny cho thy trnh chuyn mn ca nhn vin trong hot ng ngn hng, t c th nh gi c
nng lc hat ng ca NH.
3.9 Gi c phiu trn th trng (i vi ngn hng c phn)
C phiu ca NH c th bn c vi gi cao mt cch tch cc trn th trng hoc ngc li.
Gi c phiu trn th trng tng hay gim cho thy c kt qu kinh doanh ca ngn hng c hiu qu
hay khng, chc chn rng khi gi c phiu trn th trng ca ngn hng c xu hng gia tng hng nm,
chng t ngn hng ny hot ng kinh doanh c hiu qu v ngc li th s ph sn ang n gn vi
ngn hng.
3.10 Thu
Thu l phn thu nhp ca ngn hng thng mi trong qu trnh hat ng kinh doanh phn phi cho
Nh nc theo ch qui nh Ty theo chnh sch ca mi quc gia cc loi thu ngn hng phi thc
hin theo ngha v i vi Nh nc bao gm cc thu g, thu sut bao nhiu u c qui nh trong lut
thu. Trong v d ca ngn hng thng mi CN thu thu nhp NH phi np vi thu sut 32%.
Cc thng tin b sung ca NHTM CN c h thng trong bng sau y:
Bng 3: Cc thng tin b sung ca ngn hng CN
USD

Ch tiu

2000

2001

2002

1. Ti sn sinh li

101.467

115.899

126.281

2. Ti sn ri ro

92.700

108.241

119.046

6.044

5.458

5.731

+ Trn 1 nm - 5

11.421

14.218

15.372

+ 5 nm - 10 nm

9.653

9.824

15.808

+ Trn 10 nm

6.591

5.255

5.190

3. Chng khon u t
+ Di 1 nm
nm

3.
Gi trn s sch
/gi th trng ca cc
chng khon
+
Chng khon u t
chu thu
+ Chng
khon u t min tr
thu

96,81%90,04%

98,17%96,01%

108,91%103,18%

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5. Tn tht tn dng tr
khon d tr b p.

287

320

424

+ Cho vay SXKD

552

681

845

+ Cho vay tiu dng

964

1.433

1.688

+ Cho vay TSC

251

388

436

+ Cho vay khc

+ Ti sn nhy cm
li sut

50.644

59.766

70.352

+ Ngun vn nhy
cm Li sut

46.741

66.182

81.749

8. S lng lao ng (
ngi)

126

132

136

9. Gi th trng cu
mi c phiu

13

12

10

6. N qu hn

7. S nhy cm li sut
(1 nm)

10 . Thu : c tnh
ton trn c s lut
thu qui nh cho NH
CN nh sau: + Mc
thu nhp li sut trn
chng khan min tr
thu. + Tn thu nhp
li sut tng ng
tnh thu + Tng thu
nhp tng ng tnh
thu

1.633 12.663 13.629

1.577 12.532 13.828

1.498 12.768 14.315

Table 3

Cc thng tin b sung cho bit chi tit hn nhng d liu cn thit s dng trong phn tch hot ng
kinh doanh ca ngn hng, cho php nh gi v qui m, nng lc, v kh nng sinh li cng nh ri ro
trong hat ng u t ca NH mt cch chnh xc hn.

4 GII THIU K TON KHON D TR TN THT TN DNG

Mc yu cu d tr cho s b p tn tht tn dng nn c da trn kin thc v qun l cc
danh mc u t tn dng hin c ca NHTM. c bit, ngi qun l phi xem xt thng xuyn nhng
vng mc gp phi v tn tht tn dng v khi qut cht lng danh mc u t tn dng, nhng iu
kin v kinh t ti chnh hin ti v kh nng trong tng lai, nhng kinh nghim lin quan n cc khon
tn dng hin hnh .. xc nh mc d tr mt cch chnh xc.
V d : Ti liu ca NHTM CN (2002 )
Bng 4: K ton khan d tr v tn tht tn dng
USD

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D tr cho tn tht tn dng cn li , 31/ 12/ 2001

Tn tht tn dng trong nm 2002 pht sinh

10

731.300
- 423.820

D phng cho tn tht tn dng nm 2002

+ 517.220

D tr cho tn tht tn dng cn li , 31 / 12/ 2002

824.700

Table 4

Bng 4 cho thy d tr cho tn tht tn dng nm 2001 cn tha li 731.300 USD sau khi d b p
cho tn tht trong nm. Nh qun tr ngn hng ny thy rng cc khon u t tn dng c kh nng
tn tht nhiu hn trong nm 2002, nn d tr thm mt khon l 517.220 USD. Do d tr thm nhiu
hn s tn tht pht sinh l 423.820 USD trong nm 2002, nn vo cui nm 2002 mc d tr tn tht cn
li 824.700 USD, vn mc cao hn nm trc. Khan d tr tn tht lm tng thm chi ph ca NH,
tc l gim li nhun, nu d tr qu ln chi ph s tng cao, li nhun cng gim. Vn y cn xem
xt mc d tr hp l nht, bo dm hiu qu trong hat ng.

I K TON
5 NHNG THNG TIN NGOI BNG CAN
Ngn hng pht trin nhiu hot ng mi trong kinh doanh. Cc hot ng ny khng c lit k trn
bng cn i k ton nh cc ti sn hay cc khon n phi tr. Nhng hot ng ny c th nh hng ln
n li nhun v ri ro ca ngn hng. C hai loi hot ng thuc thng tin ngoi bng cn i k ton:
- Loi hot ng th nht bao gm cc hot ng em li thu nhp hoc phi chi mt s chi ph m
khng lin quan n s sn sinh hay nm gi ti sn hoc ngun vn ca ngn hng. Th d : ngi mi
gii hng hoa hng.
- Loi hot ng th hai bao gm nhng cam kt phi thc hin ca ngn hng v quyn i hi phi
c thc hin. Loi hot ng ny c chia lm ba loi c th nh sau:
S m bo v ti chnh: L s nhn trch nhim bi mt ngn ng ra nhn nhim v i vi thnh
phn th ba thc hin nhim v nu thnh phn th ba ny khng thc hin c nh:
+ Bo m th tn dng ngn hng phi tr cho ngi hng li s tin nu thnh phn th ba c s
bt n v ti chnh. Trong thanh ton xut nhp khu theo phng thc tn dng chng t, nu ngn hng
m th tn dung khng c kh nng thanh tan cho n v xut khu, ngn hng bo lnh ny s thc hin
nhim v ny.
+ Hn mc tn dng m ngn hng thng nht vi khch hng ca mnh ngn hng phi cung cp
n mc ti a cho khch hng tr khi iu kin c thay i mt cch c th.
+ Tn dng tun hon l hp ng tn dng thng thng gia ngn hng v khch hng ngn hng s
cp vn cho khch hng ty thuc vo thi hn ghi trn hp ng.
+ Nhng tin nghi pht hnh chng khon c m bo bi ngn hng.
5.1 Ti chnh thng mi
Ti chnh thng mi bao gm m th tn dng thng mi v chp nhn chi tr th tn dng c dng
trong ti chnh thng mi quc t. Ngn hng m th tn dng bo m vi khch hng mnh s tr cho
thnh phn th ba theo hp ng. S chp nhn ca ngn hng thc hin i vi hi phiu c k hn bo
m s thanh ton tin khi n hn.
Nhng hot ng u t
Nhng hot ng ny khng xut hin trn bng cn i k ton ca ngn hng, nh cc nghip v mua
bn c k hn, nghip v han i tin t (Swap ), nghip v quyn chn (Option) . . .Nhng hot ng
ny u c cng c tnh nh nhng hot ng khc ngoi bng cn i k ton. Ngn hng lun lun nhn
c l ph hoc thay i v tr ri ro, y l nhng hot ng khng xut hin trn bng cn i k ton
by gi nhng qua ngn hng c th thc hin trong tng lai.

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Hoc lieu Mo Vietnam - Vietnam Open Educational Resources module: m15395

11

6 THNG TIN PHI TI CHNH

Thng tin phi ti chnh cng nh hng n tnh hnh ti chnh tng qut cu ngn hng. Danh sch cc
thng tin ny c a ra bi Michael Knapp v tm tt nh sau:
6.1 Danh sch cu hi thuc thng tin phi ti chnh
1. Ngn hng c c m bo bi trung tm dch v thng tin khng?
2. Ngn hng c c kim ton bi cng ty kim ton khng?
3. Ngn hng va thay i ngi kim ton c lp phi khng?
4. NH c thay i v s qun l trong nhng nm gn y khng?
5. Nhng thng tin g v kinh nghim hot ng ngn hng v kinh nghim v kinh doanh chung m cc
ngi bn ngoi c th c c?
6. S xut hin cc nh gim c ni ting bn ngoi c nh hng ln n hot ng ca ngn hng
khng?
7. Ngn hng c hi ng xem xt li, kim tra li khon cho vay khng?
8. Cht lng tng qut v im mnh ti chnh ca ngn hng l g?
9. Ngn hng c s dng phng php bo tan vn khng thc hin nhng khon cho vay khng?
10. Ngn hng c tng khon tin thng li sut ng k cho ngui gi tin khng?
Quan im c bn v nhng thng trn l s b sung quan trng cho thng tin ti chnh ca ngn hng.

7 NGUN THNG TIN V CHT LNG CA THNG TIN

Cc ngun thng tin ngn hng sp xp th t t bo co ti chnh hng nm ca ngn hng n s phn
tch chi tit ti chnh sn c trong nhng bo co hot ng ngn hng thng nht. Cng ty t vn, hi lin
hip cng nghip, v dch v thng tin cng cung cp thng tin quan trng cho vic nh gi hot ng
kinh doanh ca ngn hng.
Cht lng thng tin, c th thng tin v ti chnh, trn cng v ngn hng ng cao quan im
cht lng ca thng tin cn thit phn tch hot ng kinh doanh. Ba lnh vc cn quan tm:
+ S dng thi im ca d liu
+ S dng gi tr s sch ca d liu
+ S nhn thc cho php nh r nhng d liu c bn
Hu ht cc bo co ti chnh hng nm hay tng qu ca ngn hng u c thc hin vo mt im
thi gian c th, nhng nhng ti sn v ngun vn ti chnh l ngn hn hoc c th mua, bn, hoc c
th tr li trong mt thi gian ngn, mt s d liu thi im c th khng phn nh mt cch chnh xc
c qu trnh bin ng ca chng. Cc nh phn tch ngn hng lun dng s d bnh qun ngy v ti
sn v ngun vn cho vic nh gi hot ng ca ngn hng.
D liu dng trong phn tch hat ng kinh doanh ca ngn hng nh bng cn i k ton
khng th dng s liu thi im, v s khng chnh xc.
Gi tr s sch ca d liu khng phn chnh xc hiu qu ca hat ng kinh doanh trong lnh vc u
t cc chng khon, khi gi th trng ca chng khon thay i tng hay gim u nh hng n t sut
sinh li.
Thng tin ti chnh ngn hng c ch ra mt cch tng qut theo gi tr s sch hn l gi
th trng. Ch c khon mc trn bng cn i k ton m a s ngn hng cung cp trn thng tin gi
tr th trng l chng khon ang nm gi.. Cn nhng ti sn c bn khc, nh cc khon cho vay, v n
phi tr, nh vay di hn u c trnh by theo gi tr s sch.
Cui cng, nhiu loi thng tin ti chnh ngn hng u b nh hng bi qui tc k ton, lut thu, v
s quyt nh qun l.

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