DT TT

NGN HNG NH NC CNG HA X HI CH NGHA VIT NAM
VIT NAM c lp - T do - Hnh phc
S: /2017/TT-NHNN H Ni, ngy thng nm 2017
D tho
xin kin THNG T
Quy nh v h thng kim sot ni b
ca t chc tn dng, chi nhnh ngn hng nc ngoi
Cn c Lut Ngn hng Nh nc Vit Nam s 46/2010/QH12 ngy 16 thng

6 nm 2010;
Cn c Lut Cc t chc tn dng s 47/2010/QH12 ngy 16 thng 6 nm
2010;
Cn c Ngh nh s 156/2013/N-CP ngy 11 thng 11 nm 2013 ca
Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca Ngn
hng Nh nc Vit Nam (sau y gi l Ngn hng Nh nc);
Theo ngh ca Chnh Thanh tra, gim st ngn hng;
Thng c Ngn hng Nh nc Vit Nam ban hnh Thng t quy nh v h
thng kim sot ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi.
Chng I
QUY NH CHUNG
iu 1. Phm vi iu chnh
Thng t ny quy nh v h thng kim sot ni b ca t chc tn dng,
chi nhnh ngn hng nc ngoi.
iu 2. i tng p dng
1. T chc tn dng bao gm:
a) Ngn hng: Ngn hng thng mi nh nc, ngn hng thng mi c
phn, ngn hng hp tc x, ngn hng lin doanh, ngn hng 100% vn nc
ngoi;
b) T chc tn dng phi ngn hng: Cng ty ti chnh, cng ty cho thu ti
chnh.
2. Chi nhnh ngn hng nc ngoi.
3. T chc tn dng khng thuc i tng quy nh ti khon 1, khon 2,
khon 3 iu ny c th xem xt p dng quy nh ti Thng t ny ph hp vi
iu kin thc t ca t chc tn dng .
iu 3. Gii thch t ng
Trong Thng t ny, cc t ng di y c hiu nh sau:
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1. H thng kim sot ni b l tp hp cc c ch, chnh sch, quy trnh, quy
nh ni b, c cu t chc ca t chc tn dng, chi nhnh ngn hng nc ngoi
c xy dng ph hp vi quy nh ti Thng t ny v c t chc thc hin
nhm m bo kim sot, phng nga, pht hin, x l kp thi ri ro v t c
yu cu ra. H thng kim sot ni b bao gm:
a) Gim st ca qun l cp cao l s gim st ca Hi ng qun tr, Hi
ng thnh vin, ngn hng m, Ban kim sot v Ban iu hnh i vi kim sot
ni b, qun l ri ro, nh gi ni b v mc vn v kim ton ni b to
lp v duy tr vn ha kim sot trong t chc tn dng, chi nhnh ngn hng nc
ngoi;
b) Kim sot ni b l vic kim tra, gim st i vi cc c nhn, b phn
thng qua cc quy trnh, h thng thng tin, c ch phn cp y quyn m bo
t chc tn dng, chi nhnh ngn hng nc ngoi tun th cc quy nh ca php
lut v thc hin chnh sch, mc tiu ca t chc tn dng, chi nhnh ngn hng
nc ngoi;
c) Qun l ri ro l vic nhn dng, o lng, theo di, bo co v kim sot
ri ro trong hot ng ca t chc tn dng, chi nhnh ngn hng nc ngoi;
d) nh gi ni b v mc vn l vic t nh gi mc vn tng ng
vi trng thi ri ro m bo tun th quy nh v t l an ton vn ca t chc
tn dng, chi nhnh ngn hng nc ngoi;
) Kim ton ni b thc hin r sot, nh gi c lp, khch quan i vi h
thng kim sot ni b (bao gm kim sot ni b, qun l ri ro v nh gi ni
b v mc vn); nh gi c lp v tnh thch hp v s tun th quy nh,
chnh sch ni b, th tc, quy trnh c thit lp trong t chc tn dng, chi
nhnh ngn hng nc ngoi; a ra cc kin ngh nhm nng cao hiu qu ca cc
h thng quy trnh, quy nh, gp phn m bo t chc tn dng, chi nhnh ngn
hng nc ngoi hot ng an ton, ng php lut.
2. Vn ha kim sot phn nh s nhn thc v tm quan trng ca hot
ng kim sot v hnh ng hng ti kim sot ca Hi ng qun tr, Hi
ng thnh vin, ngn hng m, Ban iu hnh, c th hin cc gi tr vn
ha doanh nghip, chun mc o c ngh nghip, nguyn tc, quy nh, k lut
thit yu v c cu t chc hp l m bo kim sot ni b thng xuyn, lin
tc hiu qu tt c cc hot ng ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
3. Vn kinh t l mc vn do t chc tn dng, chi nhnh ngn hng nc
ngoi t xc nh trn c s tnh ton mc vn cn thit b p ri ro tn dng, ri
ro hot ng, ri ro th trng v cc ri ro trng yu khc trong iu kin hot
ng bnh thng v khi kim tra sc chu ng v vn.
4. Kim tra sc chu ng l vic nh gi mc tc ng ca bin ng,
thay i, s kin bt li i vi vn ch s hu, thu nhp, kh nng chi tr theo cc
kch bn, tnh hung vi cp khc nhau xc nh kh nng chu ng ri ro
ca t chc tn dng, chi nhnh ngn hng nc ngoi.
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5. Ri ro l kh nng xy ra tn tht lm gim vn t c, thu nhp dn n
lm gim t l an ton vn hoc hn ch kh nng t c mc tiu kinh doanh
6. Khu v ri ro l mc ri ro m t chc tn dng, chi nhnh ngn hng
nc ngoi sn sng chp nhn trong qu trnh thc hin chin lc kinh doanh,
cc mc tiu ti chnh v duy tr t l an ton vn.
7. Trng thi ri ro l phn gi tr ca ti sn, n phi tr c ri ro ca t chc
tn dng, chi nhnh ngn hng nc ngoi.
8. Ri ro tn dng l ri ro do khch hng khng thc hin hoc khng c kh
nng thc hin mt phn hoc ton b ngha v tr n theo hp ng hoc tha
thun vi ngn hng, chi nhnh ngn hng nc ngoi, tr ri ro tn dng i tc.
9. Ri ro th trng l ri ro do bin ng bt li ca li sut, t gi, gi
chng khon v gi hng ho trn th trng. Ri ro th trng bao gm:
a) Ri ro li sut l ri ro do bin ng bt li ca li sut trn th trng i
vi gi tr ca giy t c gi, cng c ti chnh c li sut, sn phm phi sinh li
sut trn s kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Ri ro ngoi hi l ri ro do bin ng bt li ca t gi trn th trng khi
t chc tn dng, chi nhnh ngn hng nc ngoi c trng thi ngoi t;
c) Ri ro gi c phiu l ri ro do bin ng bt li ca gi c phiu trn th
trng i vi gi tr ca c phiu, gi tr chng khon phi sinh trn s kinh
doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
d) Ri ro gi hng ha l ri ro do bin ng bt li ca gi hng ho trn th
trng i vi gi tr ca sn phm phi sinh hng ha, gi tr ca sn phm trong
giao dch giao ngay chu ri ro gi hng ha ca t chc tn dng, chi nhnh ngn
hng nc ngoi.
10. Ri ro thanh khon l ri ro do:
a) T chc tn dng, chi nhnh ngn hng nc ngoi khng c kh nng thc
hin cc ngha v tr n khi n hn; hoc
b) T chc tn dng, chi nhnh ngn hng nc ngoi c kh nng thc hin
ngha v tr n khi n hn nhng phi chi ph cao thc hin ngha v .
11. Ri ro hot ng l ri ro do cc quy trnh ni b quy nh khng y
hoc c sai st, do yu t con ngi, do cc li, s c ca h thng hoc do cc yu
t bn ngoi lm tn tht v ti chnh, tc ng tiu cc phi ti chnh i vi ngn
hng, chi nhnh ngn hng nc ngoi (bao gm c ri ro php l). Ri ro hot
ng khng bao gm:
a) Ri ro danh ting l ri ro do khch hng, i tc, c ng, nh u t hoc
cng chng c phn ng tiu cc v uy tn ca t chc tn dng, chi nhnh ngn
hng nc ngoi;
b) Ri ro chin lc l ri ro do t chc tn dng, chi nhnh ngn hng nc
ngoi c hoc khng c chin lc, chnh sch ng ph kp thi trc cc thay i
mi trng kinh doanh lm gim kh nng t c chin lc kinh doanh, mc
tiu li nhun ca t chc tn dng, chi nhnh ngn hng nc ngoi.
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12. Ri ro tp trung l ri ro do t chc tn dng, chi nhnh ngn hng nc
ngoi c hot ng kinh doanh tp trung vo mt i tc, khch hng (bao gm
ngi c lin quan), ngnh, lnh vc kinh doanh, sn phm, a bn mc c
tc ng ng k n thu nhp, trng thi ri ro theo quy nh ni b ca t chc
13. Ri ro li sut trn s ngn hng l ri ro do bin ng bt li ca li
sut i vi thu nhp, gi tr ti sn, gi tr n phi tr v gi tr cam kt ngoi
bng ca t chc tn dng, chi nhnh ngn hng nc ngoi pht sinh do:
a) Chnh lch thi im n nh mc li sut mi hoc k xc nh li li
sut;
b) Thay i mi quan h gia cc mc li sut ca cc cng c ti chnh
khc nhau nhng c cng thi im o hn;
c) Thay i mi quan h gia cc mc li sut cc k hn khc nhau;
d) Tc ng t cc sn phm quyn chn li sut, cc sn phm c yu t
quyn chn li sut.
14. Mc trng yu ca mt loi ri ro, mt hot ng do t chc tn dng,
chi nhnh ngn hng nc ngoi quy nh ti quy nh ni b trn c s xc nh,
nh gi:
a) Mc tn tht, t l tn tht c th xy ra so vi ch s ti chnh (vn ch
s hu, tng ti sn, thu nhp, chi ph hoc cc ch tiu ti chnh khc) hoc ch
tiu phi ti chnh i vi ri ro;
b) Quy m ca hot ng so vi ch s ti chnh (vn ch s hu, tng ti
sn, thu nhp, chi ph hoc cc ch tiu ti chnh khc) ca t chc tn dng, chi
nhnh ngn hng nc ngoi.
15. Xung t li ch xy ra khi mt c nhn, b phn ca t chc tn dng, chi
nhnh ngn hng nc ngoi a ra quyt nh c ri ro to ra li ch tri ngc
hoc li ch tiu cc i vi li ch chung ca t chc tn dng, chi nhnh ngn
hng nc ngoi hoc c th lm tn hi n li ch ca c nhn, b phn khc ca
t chc tn dng, chi nhnh ngn hng nc ngoi.
16. Quyt nh c ri ro l cc quyt nh ca cp c thm quyn ca t chc
tn dng, chi nhnh ngn hng nc ngoi c th gy ra, thay i ri ro i vi t
chc tn dng, chi nhnh ngn hng nc ngoi.
17. Quyt nh tin dung l quyt nh c ri ro tin du ng i vi t chc tn
dng, chi nhnh ngn hng nc ngoi, bao gm: quyt nh cp tn dng; quyt
nh hn mc tn dng; quyt nh cp tn dng vt hn mc; quyt nh c cu
li thi hn tr n; quyt nh chuyn nhm n v cc quyt nh khc lin quan
n cp tn dng.
18. Giao dch t doanh l giao dch mua, bn, trao i do ngn hng, chi
nhnh ngn hng nc ngoi, cng ty con ca ngn hng thc hin theo quy nh
ca php lut vi mc ch mua, bn, trao i trong thi hn di mt nm thu
li t chnh lch gi th trng cho t chc tn dng, chi nhnh ngn hng nc
ngoi i vi cc cng c ti chnh, gm:
a) Cc cng c ti chnh trn th trng tin t;
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b) Cc loi tin t (bao gm c vng);
c) Chng khon trn th trng vn;
d) Cc sn phm phi sinh;
) Cc cng c ti chnh khc.
19. B phn kinh doanh bao gm cc b phn c chc nng kinh doanh, a
ra quyt nh c ri ro, giao dch trc tip vi khch hng, i tc ca t chc tn
dng, chi nhnh ngn hng nc ngoi.
20. B phn kim sot ni b bao gm cc b phn c chc nng qun l ti
sn bo m, thanh ton, kim sot ni b, hnh chnh qun tr v cc chc nng
khc theo quy trnh kim sot ni b ca t chc tn dng, chi nhnh ngn hng
nc ngoi.
21. B phn qun l ri ro bao gm cc b phn c chc nng qun l ri ro
ca t chc tn dng, chi nhnh ngn hng nc ngoi; thc hin xy dng chnh
sch, quy trnh qun l ri ro; quy trnh nhn dng, o lng, theo di, kim sot,
bo co ri ro, xut hn mc ri ro trnh cp c thm quyn ph duyt v a ra
cc quyt nh c ri ro trong mt s trng hp theo quy nh ca t chc tn
22. H thng thanh ton t ng l h thng t ng i chiu, khp ng cc
thng tin giao dch nhp vo thc hin giao dch thanh ton gia cc bn tham
gia thanh ton.
23. Giao dch mun l giao dch c thc hin sau thi im kt thc hot
ng thanh ton cc giao dch ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
24. S kinh doanh l danh mc ghi nhn cc trng thi ca:
a) Giao dch t doanh (tr cc giao dch quy nh ti im b khon 25 iu
ny);
b) Giao dch thc hin nghip v bo lnh pht hnh cng c ti chnh;
c) Giao dch sn phm phi sinh phng nga ri ro ca cc giao dch t
d) Giao dch mua bn ngoi t, ti sn ti chnh phc v nhu cu ca khch
hng, i tc v cc giao dch i ng vi cc giao dch ny.
25. S ngn hng l danh mc ghi nhn trng thi ca:
a) Giao dch repo, reverse repo;
b) Giao dch sn phm phi sinh phng nga ri ro cho cc khon mc ca
Bng cn i ti sn (bao gm c cc khon mc ngoi bng) ca t chc tn dng,
chi nhnh ngn hng nc ngoi, tr cc giao dch phn loi vo S kinh doanh
ca t chc tn dng, chi nhnh ngn hng nc ngoi quy nh ti im c, khon
24 iu ny;
c) Giao dch mua bn ti sn ti chnh vi mc ch d tr kh nng thanh
khon;
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d) Cc giao dch cn li khng thuc s kinh doanh cua t chc tn dng, chi
26. Hot ng thu ngoi l vic t chc tn dng, chi nhnh ngn hng nc
ngoi thu t chc, doanh nghip khc (gi l doanh nghip thu ngoi) di hnh
thc k tho thun thu ngoi (Hp ng thu ngoi) thc hin mt hoc mt s
hot ng (bao gm x l d liu hoc mt s cng on ca quy trnh nghip v)
thay cho t chc tn dng, chi nhnh ngn hng nc ngoi theo quy nh ca php
lut.
27. Kim ton vin ni b l nhng ngi thc hin cng tc kim ton ni
b ca t chc tn dng, chi nhnh ngn hng nc ngoi theo quy nh ti Thng
t ny.
28. Ban iu hnh bao gm Tng gim c (Gim c), Ph Tng gim c
(Ph gim c) v cc chc danh tng ng theo quy nh ti iu l ca t
chc tn dng hoc theo quy nh ca chi nhnh ngn hng nc ngoi.
29. Cc nc G10 l nhm 11 nc bao gm: B, Canada, Php, c, ,
Nht Bn, H Lan, Thy in, Thy s, Anh v M.
30. Ngn hng m l ngn hng nc ngoi c chi nhnh ti Vit Nam.
31. Ngn hng Nh nc chi nhnh l Ngn hng Nh nc chi nhnh tnh,
thnh ph trc thuc Trung ng ni khng c Cc Thanh tra, gim st ngn hng.
iu 4. Yu cu, nguyn tc i vi h thng kim sot ni b
1. H thng kim sot ni b ca t chc tn dng, chi nhnh ngn hng nc
ngoi phi p ng cc yu cu quy nh ti khon 2 iu 40 Lut cc t chc tn
dng.
2. T chc tn dng, chi nhnh ngn hng nc ngoi c h thng kim sot
ni b m bo cc nguyn tc sau:
a) Hi ng qun tr, Hi ng thnh vin, ngn hng m chu trch nhim
cui cng v h thng kim sot ni b (ngoi tr kim ton ni b) ca t chc
tn dng, chi nhnh ngn hng nc ngoi; Ban kim sot chu trch nhim cui
cng v kim ton ni b;
b) Ti thiu c cc quy nh ni b theo quy nh ti iu 93 Lut cc t
chc tn dng;
c) Ph hp vi quy m, iu kin v phc tp trong hot ng kinh doanh
ca t chc tn dng, chi nhnh ngn hng nc ngoi;
d) C ngun lc (ti chnh, con ngi) cho h thng kim sot ni b;
) Xy dng, duy tr vn ha kim sot cho ton t chc tn dng, chi nhnh
ngn hng nc ngoi;
e) m bo kim ton ni b khng xung t li ch v khng b cn tr
thc hin nhim v theo quy nh ti Thng t ny.
3. Vic nh gi c lp i vi h thng kim sot ni b c thc hin
theo quy nh ca Ngn hng Nh nc v kim ton c lp i vi t chc tn
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iu 5. Lu tr ti liu v h thng kim sot ni b
1. Cc h s, ti liu, bo co t kim tra, nh gi v kim sot ni b, qun
l ri ro, nh gi ni b v mc vn v kim ton ni b ca t chc tn dng,
chi nhnh ngn hng nc ngoi phi c qun l, lu tr y bng vn bn
theo quy nh ca php lut v quy nh ca Ngn hng Nh nc v thi hn bo
qun h s, ti liu lu tr trong ngnh ngn hng.
2. Bo co kim ton ni b v h s, ti liu kim ton ni b phi c bo
mt v lu tr theo quy nh ca php lut, iu l v quy ch ni b v kim ton
ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi.
3. Cc kin lin quan n h thng kim sot ni b trong cuc hp ca Hi
ng qun tr, Hi ng thnh vin (y ban qun l ri ro, y ban nhn s), Ban
kim sot, Ban iu hnh, cc Hi ng ri ro, Hi ng qun l vn t c, b
phn qun l ri ro, b phn kim sot ni b, b phn kim ton ni b phi c
ghi li bng vn bn, m bo phn nh y , trung thc cc vn c tho
lun v thng nht, kin ca cc thnh vin tham gia.
4. T chc tn dng, chi nhnh ngn hng nc ngoi phi c vn bn quy
nh v vic lu tr ti liu h thng kim sot ni b quy nh ti khon 1, khon
2, khon 3 iu ny, m bo cc h s, ti liu lin quan n hot ng kinh
doanh, h thng kim sot ni b c lu tr c h thng, y kim ton
ni b, t chc kim ton c lp, c quan c thm quyn thc hin kim ton ni
b, kim ton c lp, kim tra, gim st theo quy nh.
iu 6. Bo co Ngn hng Nh nc v h thng kim sot ni b
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi bo co bng vn
bn cho Ngn hng Nh nc v h thng kim sot ni b gm:
a) Bo co v kt qu t kim tra, nh gi kim sot ni b theo Ph lc 3
ban hnh km theo Thng t ny;
b) Bo co v qun l ri ro theo Ph lc 4 ban hnh km theo Thng t
ny;
c) Bo co v nh gi ni b mc vn theo Ph lc 5 ban hnh km
theo Thng t ny;
d) Bo co v kim ton ni b hng nm, t xut theo Ph lc 6 ban hnh
km theo Thng t ny.
2. Bo co v h thng kim sot ni b c gi cho Ngn hng Nh nc
(C quan Thanh tra, gim st ngn hng, Ngn hng Nh nc chi nhnh) nh
sau:
a) Gi bo co v kt qu t kim tra, nh gi kim sot ni b v bo co
v nh gi ni b mc vn ca nm trc chm nht 30 ngy k t ngy
kt thc nm ti chnh;
b) nh k 06 thng mt ln, gi bo co v qun l ri ro trc ngy 15
thng 6 v chm nht 15 ngy k t ngy kt thc nm ti chnh;
c) i vi bo co v kim ton ni b:
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(i) Gi bo co kim ton ni b hng nm chm nht 60 ngy k t ngy
kt thc nm ti chnh;
(ii) Gi bo co kim ton ni b t xut sau 01 ngy lm vic k t ngy
kt thc kim ton ni b t xut nu pht hin cc sai phm nghim trng hoc
khi nhn thy c nhng nguy c ri ro cao c th nh hng xu n hot ng
Chng II
GIM ST CA QUN L CP CAO
iu 7. Yu cu i vi gim st ca qun l cp cao
1. m bo kim sot ni b, qun l ri ro, nh gi ni b v mc vn
v kim ton ni b c thc hin hiu qu.
2. Nm r trng thi ri ro v tnh hnh thc hin chnh sch qun l ri ro
3. X l kp thi cc tn tht, nng cao hiu qu v an ton cho hot ng
4. Tun th quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
5. Khng ban hnh c ch, chnh sch khuyn khch cc hnh vi khng ph
hp vi vn ha kim sot ca t chc tn dng, chi nhnh ngn hng nc ngoi
di bt k hnh thc no.
iu 8. C cu t chc gim st ca qun l cp cao
1. i vi t chc tn dng, c cu t chc gim st ca qun l cp cao m
bo:
a) y ban qun l ri ro, y ban nhn s (sau y gi chung l y ban) ti
thiu phi c 03 (ba) thnh vin. Trng ban l thnh vin Hi ng qun tr, Hi
ng thnh vin v cc thnh vin khc do Hi ng qun tr, Hi ng thnh vin
quyt nh, b nhim, min nhim theo iu l ca t chc tn dng. Ti thiu 2/3
(hai phn ba) thnh vin c quyn biu quyt ca y ban l thnh vin Hi ng
qun tr, Hi ng thnh vin nhng khng phi l ngi iu hnh. i vi ngn
hng thng mi c phn, y ban phi c ti thiu mt thnh vin l thnh vin
c lp ca Hi ng qun tr;
b) Mt thnh vin Hi ng qun tr, Hi ng thnh vin ch c l
Trng ban ca mt y ban. Thnh vin y ban c bng i hc tr ln v mt
trong cc ngnh kinh t, ti chnh, k ton, qun tr kinh doanh, lut v c kinh
nghi m, hi u bi t, trinh chuyn mn tng ng v qun l rui ro hoc kim
ton;
c) Trch nhim, quyn hn ca cc y ban c quy inh b ng vn ban do
Hi ng qun tr, Hi ng thnh vin ban hnh v nh gia la i, sa i b sung
inh
k h ng nm (nu cn thit);
d) Ban Kim sot thc hin nhim v, quyn hn theo quy nh ti Lut cc
t chc tn dng;
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) Tng Gim c (Gim c) thc hin nhim v, quyn hn theo quy nh
ti Lut cc t chc tn dng v l ngi ph trch chung v kim sot ni b,
qun l ri ro, nh gi ni b mc vn;
e) C Ph Tng gim c hoc chc danh tng ng trong Ban iu hnh
ph trch qun l ri ro (sau y gi l Ph Tng gim c ri ro). Ph Tng gim
c ri ro phi m bo c kinh nghi m, hi u bi t, trnh chuyn mn v qun l
rui ro v do Hi ng qun tr, Hi ng thnh vin b nhi m, min nhi m;
g) C Ph Tng gim c hoc chc danh tng ng trong Ban iu hnh
ph trch ti chnh (sau y gi l Ph Tng gim c ti chnh). Ph Tng gim
c ti chnh phi co kinh nghi m, hi u bi t, trinh chuyn mn v qun l rui ro
v do Hi ng qun tr, Hi ng thnh vin b nhi m, min nhi m;
h) C Hi ng qun l vn t c, cc Hi ng ri ro theo quy nh ti
khon 3, khon 4 iu ny gm cc thnh vin kim nhim, trong : Tng gim
c, Ph Tng gim c ri ro, Ph Tng gim c ti chnh hoc mt thnh vin
Ban iu hnh lm Ch tch. Cc thnh vin khc l cc cn b ph trch b phn
c lin quan theo quyt nh ca Hi ng qun tr, Hi ng thnh vin.
2. i vi chi nhnh ngn hng nc ngoi, c cu t chc gim st ca
qun l cp cao phi m bo:
a) Ngn hng m quy nh c cu t chc gim st i vi chi nhnh ngn
hng nc ngoi ph hp vi h thng kim sot ni b ca ngn hng m;
b) Tng Gim c (Gim c) l ngi ph trch chung v kim sot ni b,
qun l ri ro, nh gi ni b mc vn;
c) C Gim c hoc chc danh tng ng trong Ban iu hnh ph trch
qun l ri ro (sau y gi l Giam c ri ro). Gim c ri ro phi m bo c
kinh nghim, hiu bi t, trin h chuyn mn v qun l rui ro v do ngn hng m
b nhi m, min nhim;

d) C Gim c hoc chc danh tng ng trong Ban iu hnh ph trch
ti chnh (sau y gi l Giam c ti chnh). Gim c ti chnh phi m bo c
kinh nghi m, hi u bi t, trinh chuyn mn v qun l ti chnh v do ngn hng
m b nhim, min nhi m;
) C Hi ng qun l vn t c, cc Hi ng ri ro theo quy nh ti
khon 3 iu ny gm cc thnh vin kim nhim, trong : Tng gim c hoc
Gim c ri ro hoc Gim c ti chnh lm Ch tch. Cc thnh vin khc l cc
cn b ph trch b phn c lin quan theo quyt nh ca ngn hng m.
3. Ngn hng (tr Ngn hng hp tc x), chi nhnh ngn hng nc ngoi
ti thiu phi c Hi ng ri ro tn dng, Hi ng ri ro hot ng, Hi ng ri
ro thanh khon hoc Hi ng qun l ti sn/n phi tr (Hi ng ALCO), Hi
ng ri ro th trng v Hi ng ri ro khc khi ri ro c xc nh l ri ro
c mc trng yu.
4. Ngn hng hp tc x, t chc tn dng phi ngn hng ti thiu phi c
Hi ng ri ro tn dng, Hi ng ri ro hot ng, Hi ng ri ro thanh khon
hoc Hi ng ALCO v Hi ng ri ro khc khi ri ro c xc nh l ri ro
c mc trng yu.
9
5. C cu t chc gim st ca qun l cp cao c m t theo Ph lc 1
ban hnh km theo Thng t ny.
iu 9. Gim st ca qun l cp cao i vi kim sot ni b
1. Gim st ca Hi ng qun tr, Hi ng thnh vin, ngn hng m ti
thiu gm:
a) Ban hnh (bao gm sa i, b sung) chin lc v vn ha kim sot,
chun mc o c ngh nghip;
b) Gim st, ch o Ban iu hnh trong vic thc hin kim sot ni b;
c) X l kp thi cc kin ngh, xut v kim sot ni b ca Ban iu
hnh, Ban Kim sot;
d) Ch o, gim st Ban iu hnh trong vic x l, khc phc cc hn ch,
yu km v kim sot ni b theo kin ngh ca Ngn hng Nh nc (C quan
Thanh tra, gim st ngn hng), t chc kim ton c lp.
2. Gim st ca Ban iu hnh ti thiu gm:
a) Thc hin kim sot ni b theo chin lc v vn ha kim sot;
b) Xy dng, ban hnh theo thm quyn cc quy nh v kim sot ni b; r
sot, nh gi (mc y , hiu qu), sa i, b sung cc quy nh v kim
sot ni b nh k hng nm hoc khi cn thit;
c) Thit lp, duy tr h thng thng tin qun l p ng cc yu cu ca h
thng kim sot ni b; nh gi (tnh chnh xc, y , kp thi v ph hp),
nng cp, hon thin h thng thng tin qun l nh k hng nm hoc khi cn
thit;
d) Gim st v kim sot ni b i vi cc c nhn, b phn cp di theo
quy nh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
) Thc hin ch o ca Hi ng qun tr, Hi ng thnh vin, ngn hng
m v vic x l, khc phc cc hn ch, yu km ca kim sot ni b theo kin
ngh ca Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng), t chc
kim ton c lp;
e) nh k hng nm hoc khi cn thit t nh gi hiu qu ca kim sot
ni b gm:
(i) T kim tra, nh gi kim sot ni b ca tng n v, b phn iu
hnh, kinh doanh v tng hot ng nghip v;
(ii) R sot, nh gi tnh y , hiu lc v hiu qu ca quy nh v kim
sot ni b trn c s cc sai phm, ri ro, tn ti c pht hin c bin php
x l, khc phc;
(iii) nh gi i vi cc c nhn, b phn trong vic thc hin cc quy nh
v kim sot ni b, thng bo kp thi cc pht hin cho cp qun l trc tip v
cho Ban iu theo quy nh ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
g) Thc hin bo co v kt qu t kim tra, nh gi kim sot ni b theo
quy nh ti iu 6 Thng t ny. Bo co phi cp nht c cc bt cp, hn
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ch ca kim sot ni b cp ton t chc tn dng, chi nhnh ngn hng
nc ngoi, cp tng n v, b phn v tng hot ng.
iu 10. Gim st ca qun l cp cao i vi qun l ri ro
1. Gim st ca Hi ng qun tr, Hi ng thnh vin, ngn hng m c
thc hin thng qua y ban qun l ri ro ti thiu bao gm:
a) Ban hnh chnh sch qun l ri ro theo quy nh ti iu 20 Thng t
ny, ph duyt h thng xp hng tn dng ni b quy nh ti iu 27 Thng t
ny;
b) Gim st, ch o Ban iu hnh trong vic thc hin chnh sch qun l
ri ro;
c) X l kp thi cc kin ngh, xut v qun l ri ro ca Ban iu hnh,
Ban Kim sot;
d) Ch o, gim st Ban iu hnh trong vic x l, khc phc cc hn ch,
yu km ca qun l ri ro theo cc yu cu, kin ngh ca Ngn hng Nh nc
(C quan Thanh tra, gim st ngn hng), t chc kim ton c lp;
) Ban hnh chnh sch v ph duyt cc khon cp tn dng cho i tng quy
nh ti iu 127 Lut Cc t chc tn dng v ngi c lin quan ca i tng ny
v ph duyt cc khon cp tn dng theo thm quyn quy nh ca t chc tn dng,
a) Thc hin chnh sch qun l ri ro do Hi ng qun tr, Hi ng thnh
vin, ngn hng m ban hnh, gim st h thng xp hng tn dng ni b quy nh
ti iu 27 Thng t ny;
b) Xy dng, ban hnh theo thm quyn cc hn mc ri ro, quy nh ni b
v qun l ri ro;
c) Thng qua Hi ng ri ro thc hin cc cng vic sau:
(i) Hi ng ri ro tn dng ph duyt: Chnh sch qun l ri ro tn dng;
chnh sch cp tn dng; quy trnh qun l ri ro tn dng; h thng bo co (ni
dung, biu mu v tn sut) v danh mc cp tn dng v ri ro tn dng; phng
n x l cc khon cp tn dng khng thu hi c phi c x l bng d
phng ri ro; quy ch ph bin, o to v vic thc hin qun l ri ro tn dng v
cc quy trnh, quy nh lin quan n qun l ri ro tn dng do b phn qun l ri
ro xy dng trnh Hi ng qun tr, Hi ng thnh vin, ngn hng m, Ban
iu hnh k ban hnh theo quy nh ti Thng t ny;
(ii) Hi ng ri ro hot ng ph duyt: Chnh sch qun l ri ro hot
ng; chun mc o c ngh nghip; quy trin h qun l rui ro hot ng; quy
ch o to v qun l ri ro hot ng v cc quy trnh, quy nh lin quan n
qun l ri ro hot ng do b phn qun l ri ro xy dng trnh Hi ng
qun tr, Hi ng thnh vin, ngn hng m, Ban iu hnh k ban hnh theo quy
nh ti Thng t ny;
(iii) Hi ng ri ro thanh khon hoc Hi ng ALCO ph duyt: Chnh sch
qun l ri ro thanh khon; quy trnh qun l ri ro thanh khon; quy ch o to
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v qun l ri ro thanh khon v cc quy trnh, quy nh lin quan n qun l ri
ro thanh khon do b phn qun l ri ro xy dng trnh Hi ng qun tr, Hi
ng thnh vin, ngn hng m, Ban iu hnh k ban hnh theo quy nh ti
Thng t ny;
(iv) Hi ng ri ro th trng ph duyt: Chnh sch qun l ri ro th
trng; quy trnh qun l ri ro th trng; quy ch o to v qun l ri ro th
trng v cc quy trnh, quy nh lin quan n qun l ri ro th trng do b
phn qun l ri ro xy dng trnh Hi ng qun tr, Hi ng thnh vin, ngn
hng m, Ban iu hnh k ban hnh theo quy nh ti Thng t ny;
(v) Cc Hi ng ri ro khc khi ri ro c xc nh l ri ro c mc
trng yu ph duyt: Chnh sch qun l ri ro ; quy trnh qun l ri ro ; quy
ch o to v qun l ri ro v cc quy trnh, quy nh lin quan n qun l
ri ro do b phn qun l ri ro xy dng trnh Hi ng qun tr, Hi ng
thnh vin, ngn hng m, Ban iu hnh k ban hnh theo quy nh ti Thng t
ny;
d) Gim st, kim tra i vi cc c nhn, b phn trong vic qun l ri ro;
) Thc hin ch o ca Hi ng qun tr, Hi ng thnh vin, ngn hng
m v vic x l, khc phc cc hn ch, yu km ca qun l ri ro theo cc yu
cu, kin ngh ca Ngn hng Nh nc (C quan Thanh tra, gim st ngn
hng), t chc kim ton c lp;
e) nh k hng nm hoc khi cn thit t nh gi hiu qu ca qun l ri
ro gm:
(i) T kim tra, nh gi qun l ri ro ca tng n v, b phn iu hnh,
kinh doanh v tng hot ng nghip v;
(ii) R sot, nh gi tnh y , hiu lc v hiu qu ca quy nh v qun
l ri ro, pht hin cc tn ti ca qun l ri ro xut cc bin php x l,
khc phc;
(iii) nh gi i vi cc c nhn, b phn trong vic thc hin qun l ri
ro, thng bo kp thi cc pht hin cho cp qun l trc tip v cho Ban iu
theo quy nh ca t chc tn dng, chi nhnh ngn hng nc ngoi.
g) Thc hin bo co v kt qu t kim tra, nh gi qun l ri ro theo quy
nh ti iu 6 Thng t ny. Bo co phi cp nht c cc bt cp, hn ch,
cc ri ro mi pht sinh cp ton t chc tn dng, chi nhnh ngn hng
nc ngoi, cp tng n v, b phn v tng hot ng.
iu 11. Gim st ca qun l cp cao i vi nh gi ni b v mc
vn
1. Gim st ca Hi ng qun tr, Hi ng thnh vin, ngn hng m ti
thiu bao gm:
a) Ban hnh, nh gi li chin lc kinh doanh nh k hng nm hoc khi
cn thit m bo ph hp vi chnh sch qun l ri ro, ph duyt k hoch vn;
b) Gim st vic thc hin chin lc kinh doanh, k hoch vn theo khu v
ri ro v c bin php x l kp thi khi khng p ng c khu v ri ro; gim
st thc hin khu v ri ro, quy trnh xc nh, kim sot mc vn mc tiu;
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c) Thc hin theo thm quyn v phng n chia c tc, pht hnh c phiu
v cc vn khc lin quan n vn;
d) X l cc kin ngh, xut v mc vn ca Ban iu hnh, Ban kim
sot.
) Ch o, gim st Ban iu hnh trong vic x l, khc phc cc hn ch,
yu km ca nh gi ni b v mc vn theo cc yu cu, kin ngh ca Ngn
hng Nh nc (C quan Thanh tra, gim st ngn hng), t chc kim ton c
lp.
a) Thc hin chin lc kinh doanh m bo tun th khu v ri ro (ni dung
v vn); lp k hoch vn trnh Hi ng qun tr, Hi ng thnh vin, ngn
hng m ph duyt;
b) Ban hnh cc quy nh ni b v quy trnh nh gi v mc vn;
c) S dng cc cng c, m hnh nh gi ni b v mc vn;
d) Gim st, kim tra cc c nhn, b phn trong vic nh gi ni b v
mc vn;
) nh k hng nm hoc khi cn thit t nh gi tnh ph hp ca mc
vn gm:
(i) T kim tra vic nh gi ni b v mc vn ca tng n v, b
phn;
(ii) R sot, nh gi tnh hp l ca quy trnh nh gi ni b v mc
vn, xc nh cc bt cp xut cc bin php x l, khc phc;
(iii) nh gi i vi cc c nhn, b phn trong vic thc hin nh gi ni
b v mc vn, thng bo kp thi cc pht hin cho cp qun l trc tip v
cho Ban iu hnh theo quy nh ca t chc tn dng, chi nhnh ngn hng
nc ngoi.
e) Thc hin bo co kt qu t kim tra v nh gi ni b v mc vn
theo quy nh ti iu 6 Thng t ny.
iu 12. Gim st ca qun l cp cao i vi kim ton ni b
1. Gim st ca Hi ng qun tr, Hi ng thnh vin, ngn hng m i
vi kim ton ni b ti thiu gm:
a) Ph duyt c cu t chc ca kim ton ni b;
b) B nhim, min nhim Trng kim ton ni b, cc chc danh khc ca
kim ton ni b;
c) Ph duyt ch lng, thng, ph cp trch nhim ca kim ton ni
b.
2. Gim st ca Ban Kim sot i vi kim ton ni b ti thiu gm:
a) Ch o b phn kim ton ni b thc hin kim ton ni b theo quy
nh ti Thng t ny;
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b) nh k bo co Hi ng qun tr, Hi ng thnh vin v kim ton ni
b theo quy nh ti iu 6 Thng t ny;
c) R sot, nh gi tnh hiu qu ca kim ton ni b v kt qu thc hin
nhim v ca ngi ng u b phn kim ton ni b (sau y gi l Trng
kim ton ni b);
d) Ban hnh (bao gm sa i, b sung) quy nh ni b v kim ton ni
b;
) Ph duyt k hoch kim ton ni b hng nm (bao gm vic iu chnh)
theo ngh ca Trng kim ton ni b trn c s thng nht vi Ch tch Hi
ng qun tr, Ch tch Hi ng thnh vin;
e) u mi lm vic vi kim ton c lp, kim ton Nh nc v Ngn
hng Nh nc;
g) ngh Hi ng qun tr, Hi ng thnh vin ph duyt c cu t chc
ca kim ton ni b, b nhim, min nhim Trng kim ton ni b, cc chc
danh khc ca kim ton ni b, ch lng, thng, ph cp trch nhim ca
kim ton ni b;
h) Thc hin bo co theo quy nh ti iu 6 Thng t ny.
3. Gim st ca Ban iu hnh ti thiu bao gm:
a) Phi hp cng tc vi b phn kim ton ni b theo quy nh v kim
ton ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Yu cu cc c nhn, b phn, n v thc hin cc kin ngh ca kim
ton ni b v bo co v kt qu thc hin theo quy nh v kim ton ni b
Chng III
KIM SOT NI B
iu 13. Yu cu, nguyn tc ca kim sot ni b
1. Kim sot ni b bo m cc yu cu sau:
a) Kim sot ni b c thc hin i vi tt c hot ng ca t chc tn
dng, chi nhnh ngn hng nc ngoi;
b) Cc hot ng ca t chc tn dng, chi nhnh ngn hng nc ngoi tun
th cc quy nh ca php lut;
c) Thng tin qun l v thng tin ti chnh c tin cy, y v kp thi;
d) Xung t li ch phi c kim sot, cc sai phm, hnh vi gian ln x l
kp thi;
) Nng cao nhn thc ca c nhn, b phn v vai tr, trch nhim ca mnh
i vi kim sot ni b xy dng vn ha kim sot ca t chc tn dng, chi
2. Kim sot ni b bao gm: Hot ng kim sot ni b, h thng thng
tin qun l v c ch trao i thng tin.
14
iu 14. Hot ng kim sot ni b
1. Hot ng kim sot ni b c t chc m bo nguyn tc ba (03)
tuyn bo v m t ti Ph lc 2 ban hnh km theo Thng t ny, gm:
a) Tuyn th nht: Cc c nhn, b phn trc tip giao dch, tip xc vi
khch hng, i tc v to ra doanh thu; thc hin chc nng, nhim v tc nghip
hng ngy theo cc quy trnh, quy nh ni b i vi tng giao dch, hot ng
kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Tuyn th hai: Cc c nhn, b phn h tr hot ng kim sot ni b
(php l, tun th, nhn s, k ton, cng ngh) v trc tip thc hin chc nng
qun l ri ro, nh gi ni b mc vn ca t chc tn dng, chi nhnh ngn
hng nc ngoi;
c) Tuyn th ba: Cc c nhn, b phn thc hin kim ton ni b ca t chc
2. Hot ng kim sot ni b c quy nh ti cc quy nh ni b ca t
chc tn dng, chi nhnh ngn hng nc ngoi, ti thiu m bo:
a) Vic ph duyt v phn cp thm quyn ph duyt c thc hin cn c
vo quy m giao dch, mc ri ro, hn mc ri ro v cc gii hn c th khc
c xc nh ph hp vi mc tin cy ca cp c thm quyn. Cp c thm
quyn ph duyt phi c cung cp y thng tin v tnh hnh thc hin giao
dch, trng thi ri ro ca giao dch v cc thng tin khc a ra quyt nh;
b) Chc nng, nhim v ca cc c nhn, b phn t cp thp nht n cp
cao nht (bao gm c quy trnh t ng, quy trnh rt gn) m bo khng c xung
t li ch hoc kim sot, ngn chn c xung t li ch nu c, gm:
(i) Phn tch chc nng: Phn tch hp l cc chc nng, nhim v trong cc
quy trnh nghip v m bo nguyn tc khng xung t li ch;
(ii) Kim sot kp: Thit lp cc b phn, c nhn ring bit kim tra,
kim tra cho, kim tra li.
Trng hp khng th thc hin c phn tch chc nng hoc kim sot
kp v hot ng kinh doanh, sn phm c th xy ra tn tht, sai st, nguy c
pht sinh xung t li ch v kh nng pht sinh hnh vi vi phm quy nh, t chc
tn dng, chi nhnh ngn hng nc ngoi phi xc nh c th, c cc bin php
gim thiu ti a ri ro trong hot ng v thc hin theo di, nh gi c lp
thng xuyn hn;
c) Trch nhim qun l ca tng c nhn, b phn (bao gm c vic giao
nhn, bo qun, vn chuyn, kim tra, kim k) i vi c s vt cht, ti sn (ti
sn ti chnh, ti sn hu hnh) phi c phn cp trn c s gi tr ca ti sn
hoc gii hn c th khc;
d) Vic hch ton k ton tun th ng quy nh ca chun mc v ch k
ton; tng hp, lp v gi cc loi bo co ti chnh theo quy nh ca Ngn hng
Nh nc v quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc
ngoi. Kim tra, i chiu hch ton k ton phi m bo pht hin, sa cha v
x l kp thi kp thi cc sai st. Kt qu kim tra, i chiu v iu chnh, sa
15
cha cc sai st phi c bo co cho cp c thm quyn theo quy nh ni b
) Vic tun th quy nh ca php lut v cc quy nh ni b phi (bao
gm quy nh v phng, chng ra tin v ti tr khng b) c kim sot, kim
tra thng xuyn i vi cc hot ng, cc cp (tr s chnh, s giao dch, chi
nhnh, vn phng i din, n v s nghip v cng ty con) ca t chc tn dng,
chi nhnh ngn hng nc ngoi. Cc quy nh ni b phi ph hp vi cc quy
nh ca php lut;
e) Bin php phng nga, x l i vi cc sai phm, hnh vi gian ln trong
mi hot ng ca t chc tn dng, chi nhnh ngn hng nc ngoi c thc
hin kp thi, hiu qu;
g) Phn b ngun nhn lc ph hp vi tng hot ng kinh doanh (bao
gm c b tr nhn s khi cn b v nhn vin vng mt, lun chuyn cn b...).
3. T chc tn dng, chi nhnh ngn hng nc ngoi quyt nh c cu t
chc thc hin hot ng kim sot ni b quy nh ti khon 1 iu ny, t
kim tra, nh gi v hot ng kim sot ni b quy nh ti tit e khon 2 iu
9 Thng t ny.
4. Chun mc o c ngh nghip quy nh ti khon 1 iu 9 Thng t ny
m bo nguyn tc:
a) Cc cn b, nhn vin cc cp thc hin nhim v, thm quyn c giao
mt cch trung thc v li ch ca t chc tn dng, chi nhnh ngn hng nc
ngoi; khng lm dng a v, chc v, s dng thng tin, b quyt, c hi kinh
doanh v ti sn ca t chc tn dng, chi nhnh ngn hng nc ngoi thu li
c nhn hoc lm tn hi ti li ch ca t chc tn dng, chi nhnh ngn hng
nc ngoi;
b) Hot ng kim sot ni b l trch nhim ca tt c c nhn, b phn ca
t chc tn dng, chi nhnh ngn hng nc ngoi, bao gm c vic pht hin,
co co kp thi cp c thm quyn v cc vn lm gim tnh hiu qu ca
kim sot ni b, cc hnh vi khng tun th chun mc o c ngh nghip,
cc hnh vi vi phm cc quy nh v kim sot ni b v cc quy nh ca php
lut.
5. nh k hng nm hoc khi cn thit, t chc tn dng, chi nhnh ngn
hng nc ngoi phi c bo co ni b v kt qu t kim tra, nh gi kim sot
ni b gm cc ni dung ti thiu theo quy nh ti khon 2 iu 14 Thng t ny
gi cho Ban kim sot, Hi ng qun tr, Hi ng thnh vin, ngn hng m.
iu 15. B phn tun th
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c b phn tun
th thc hin ni dung quy nh ti tit d khon 2 iu 14 Thng t ny.
2. T chc v hot ng ca b phn tun th phi m bo cc yu cu ti
thiu sau:
a) C y ngun lc, thm quyn thc hin chc nng, nhim v;
b) Trng b phn tun th lm vic theo ch chuyn trch, c kin thc,
hiu bit v php lut v nghip v ngn hng;
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c) c lp vi b phn qun l, b phn kinh doanh trnh xung t li
ch trong qu trnh thc hin nhim v;
d) Bo co trc tip cho Hi ng qun tr, Hi ng thnh vin, Ngn hng
m v tnh hnh tun th, ri ro khng tun th quy nh ca php lut v quy
nh ni b ca t chc tn dng, ngn hng nc ngoi;
) Cp nht thng xuyn cho Hi ng qun tr, Hi ng thnh vin, Ngn
hng m v cc c nhn, b phn nghip v v nhng thay i ca quy nh php
lut lin quan n hot ng ca t chc tn dng, chi nhnh ngn hng nc
ngoi;
e) Trnh Ban iu hnh ban hnh S tay hng dn tun th i vi cc hot
ng ca t chc tn dng, chi nhnh ngn hng nc ngoi v sa i, b sung
S tay hng dn tun th khi cn thit;
g) o to, ph bin, hng dn v u mi tr li cc vng mc lin quan
ti vn v tun th trong hot ng ca t chc tn dng, chi nhnh ngn hng
nc ngoi.
iu 16. H thng thng tin qun l
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c h thng thng
tin qun l cung cp thng tin cho Hi ng qun tr, Hi ng thnh vin, ngn
hng m, Ban Kim sot, Ban iu hnh v cc b phn lin quan thc hin
kim sot ni b, ti thiu gm:
a) Kt qu theo doi, phn tch v d bao tinh hin h kinh t vi m, thi trng tai
chinh, tin t, mi trng php l v lnh vc khc c lin quan;
b) Bo co cp nht v tnh hnh tun th quy nh php lut, quy nh ni b
c) Kt qu theo di, gim st, cp nht tnh hnh ti chnh, kt qu hot ng
kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
d) Kt qu gim st, nh gi, phn tch cac tai san, n phi tr, c cu vn
ch s hu, k hoch vn v ri ro pht sinh trong cc lin h vc lin quan n hot
ng kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
) Kt qu nh gi ni b v mc vn, bo co ni b v cc loi ri ro v
kt qu kim tra sc chu ng.
2. H thng thng tin qun l phi m bo:
a) Thng tin d liu y , chnh xc, kp thi v c h tr bi h tng
cng ngh thng tin ph hp;
b) Theo di lin tc v bo co y , kp thi cc ri ro trng yu trong tt
c hot ng kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi
theo quy nh ti khon 2 iu 35, khon 8 iu 40, khon 2 iu 47, khon 4
iu 51 Thng t ny v quy nh ni b ca t chc tn dng, chi nhnh ngn
hng nc ngoi;
c) C cc gi nh, ngun c s d liu v cc quy trnh o lng v theo
di ri ro c quy nh bng vn bn v c kim tra tin cy thng xuyn
v lin tc;
17
d) C cc bin php m bo an ton thng tin, c gim st c lp v c
cc h thng d phng m bo vic lu tr, s dng thng tin c lu tr,
s dng vi nh dng in t c an ton, hiu qu v khng b gin on;
) Cung cp cc bo co, mu trao i thng tin theo di cc trng thi ri
ro, vic tun th chnh sch qun l ri ro, hn mc ri ro, mc tiu kinh doanh (so
snh tnh hnh thc t vi d kin) ca t chc tn dng, chi nhnh ngn hng nc
ngoi;
e) Cung cp chnh xc, kp thi thng tin v vic thc hin hot ng kim
sot ni b nh ti khon 2 iu 14 Thng t ny cho cp c thm quyn khi a
ra quyt nh;
g) Cung cp y cc thng tin nhn dng, o lng, theo di v kim
sot ri ro i vi sn phm mi, hot ng trong th trng mi.
3. H thng thng tin qun l c r sot, anh gia la i inh
ky t i thi u h ng
nm v c nng cp, cp nht thng xuyn phu h p vi nhu cu thng tin qun
l, quy m, c cu v mc phc tp ca hot ng kinh doanh ca t chc tn
4. T chc tn dng, chi nhnh ngn hng phi c quy nh ni b v vic s
dng h thng thng tin qun l, trong bao gm cc quy nh v cc quy trnh
bo co, tn sut bo co, cc c nhn, b phn chun b bo co, tip nhn bo co
v c ch x l bo co.
iu 17. C ch trao i thng tin
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c c ch trao i
thng tin m bo mi c nhn tt c cc cp, cc b phn, n v c thng
bo, ph bin, tuyn truyn v h thng kim sot ni b hiu r, nhn thc
thng nht, y v chnh sch, quy trnh, mc tiu kinh doanh, thc hin tt
chc trch, nhim v, quyn hn ca mnh.
2. C ch trao i thng tin phi c quy nh ti quy nh ni b ca t
chc tn dng, chi nhnh ngn hng nc ngoi, p ng cc yu cu sau:
a) Thng tin v mc tiu, chin lc, chnh sch, quy trnh c trao i t
cp cao xung cp di, cc c nhn c lin quan;
b) Thng tin v h thng kim sot ni b, kt qu hot ng c trao i
t cp di ln cp cao, k c Hi ng qun tr, Hi ng thnh vin, ngn hng
m, Ban Kim sot, Ban iu hnh nm r cc trng thi ri ro, tnh hnh hot
ng kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
c) Thng tin v hot ng mi, sn phm mi v tn tht, gian ln, nguy c
xy ra tn tht, gian ln c trao i kp thi cho kim ton ni b;
d) Tn sut trao i thng tin m bo nguyn tc ri ro cng cao th trao i
thng tin cng thng xuyn.
Chng IV
QUN L RI RO
Mc 1
18
QUY NH CHUNG V QUN L RI RO
iu 18. Yu cu v qun l ri ro
1. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin qun l ri
ro m bo cc yu cu sau y:
a) Ph hp vi quy m, c cu v mc phc tp ca hot ng kinh
b) Qun l cc ri ro trng yu trong hot ng kinh doanh ca t chc tn
dng, chi nhnh ngn hng nc ngoi gm:
(i) Ri ro tn dng, ri ro thanh khon, ri ro th trng, ri ro hot ng v
cc ri ro khc c mc trng yu i vi ngn hng (ngoi tr ngn hng hp
tc x), chi nhnh ngn hng nc ngoi;
(ii) Ri ro tn dng, ri ro thanh khon, ri ro hot ng v cc ri ro khc c
mc trng yu i vi ngn hng hp tc x, t chc tn dng phi ngn hng;
c) Nhn dng y , o lng chnh xc, nh gi thng xuyn, lin tc
kp thi phng nga, gim thiu v qun l ri ro hiu qu trong tt c cc hot
ng (bao gm c hot ng mi, sn phm mi) ca t chc tn dng, chi nhnh
ngn hng nc ngoi;
d) m bo kim sot cc ri ro nm trong cc hn mc ri ro;
) Cc quyt nh c ri ro phi minh bch, r rng v ph hp vi chnh
sch qun l ri ro;
e) Tt c cc c nhn, b phn lin quan n ri ro, qun l ri ro phi hiu
thng nht, y cc ri ro lin quan v trch nhim ca mnh v qun l ri ro;
g) nh k r sot, nh gi li v thay i, iu chnh (nu cn thit)
nng cao hiu qu qun l ri ro trong hot ng ca t chc tn dng, chi nhnh
ngn hng nc ngoi;
h) B phn kinh doanh c tham gia vo qu trnh xy dng, thc hin
nhng khng c ph duyt, quyt nh cui cng i vi chnh sch qun l ri
ro, hn mc ri ro.
2. i vi t chc tn dng c cng ty con, t chc tn dng thc hin qun l
ri ro m bo qun l thng nht v ton din cc ri ro tn dng, ri ro thanh
khon, ri ro th trng, ri ro hot ng v cc ri ro khc c xc nh l ri ro
c mc trng yu trong hot ng ca cng ty con.
3. Chi nhnh ngn hng nc ngoi c p dng h thng qun l ri ro
ca ngn hng m khi tun th cc thng l quc t tt nht v qun tr ri ro v
c sa i, b sung (nu cn thit) ph hp vi iu quy m, iu kin, mc
phc tp trong hot ng ca chi nhnh ngn hng nc ngoi v mi trng
kinh doanh, quy nh php lut ti Vit Nam.
iu 19. B phn qun l ri ro
1. Ty theo quy m, iu kin v mc phc tp ca hot ng kinh doanh,
t chc tn dng t quyt nh c cu t chc ca b phn qun l ri ro m bo
nguyn tc c lp vi b phn kinh doanh, kim ton ni b ca t chc tn dng,
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2. B phn qun l ri ro c chc nng, nhim v:
a) Phi hp vi b phn kinh doanh thc hin nhn dng cc ri ro pht sinh
hin ti v trong tng lai;
b) Xy dng v pht trin h thng nh gi v o lng ri ro;
c) Xy dng v pht trin cc chnh sch, quy trnh v cc quy trnh kim
sot, qun l ri ro trnh Ban iu hnh;
d) Xy dng cc hn mc ri ro trnh Ban iu hnh theo quy nh ca t
chc tn dng, chi nhnh ngn hng nc ngoi;
) Lin tc theo di trng thi ri ro so vi cc hn mc ri ro i vi cc giao
dch, danh mc, hot ng kinh doanh ca t chc tn dng, chi nhnh ngn hng
nc ngoi;
e) Thit lp h thng, xy dng cng c cnh bo, nhn bit sm ri ro v
nguy c vi phm hn mc ri ro;
g) Tham gia vo cc qu trnh thm nh a ra cc quyt nh c ri ro tng
ng theo tng cp theo thm quyn c kin v cc vn lin quan n ri ro
v qun l ri ro;
h) Thm nh cc ri ro, qun l ri ro trong k hoch kinh doanh sn phm
mi, hot ng trong th trng mi;
k) nh gi vic thc hin cc chnh sch, quy trnh qun l ri ro m bo
tun th cc quy nh ca php lut, quy nh ca t chc tn dng v ph hp vi
chin lc kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
i) Thc hin hot ng bo co theo di ri ro nh sau:
- Lp v gi bo co ni b v qun l ri ro theo quy nh ni b ca t chc
- Xy dng bo co ni b v qun l ri ro Ban iu hnh (cc Hi ng
ri ro) ph duyt theo thm quyn v gi bo co v qun l ri ro cho Ngn hng
Nh nc (C quan thanh tra, gim st ngn hng) theo quy nh ti iu 6 Thng
t ny.
l) Thc hin cc nhim v do Ban iu hnh (cc Hi ng ri ro) giao
thc hin gim st ca Ban iu hnh quy nh ti khon 2 iu 10 Thng t ny
v cc nhim v khc do Ban iu hnh yu cu.
3. C cu t chc qun l ri ro ca chi nhnh ngn hng nc ngoi do ngn
hng m quyt nh v phi c Ngn hng Nh nc chp thun bng vn bn
theo trnh t sau y:
a) Ngn hng m c h s ngh chp thun c cu t chc qun l ri ro
ca chi nhnh ngn hng nc ngoi, gi trc tip hoc bng ng bu in cho
Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng), h s gm c:
(i) Vn bn ngh chp thun c cu t chc qun l ri ro ca chi nhnh
ngn hng nc ngoi theo quy nh ca ngn hng m theo mu ti Ph lc km
theo Thng t ny;
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(ii) Vn bn m t h thng qun l ri ro ca ngn hng m c cp c
thm quyn ca ngn hng m xc nhn;
(iii) Vn bn m t c cu t chc qun l ri ro ca chi nhnh ngn hng
nc ngoi do Tng Gim c (Gim c) chi nhnh ngn hng nc ngoi hoc
cp c thm quyn ca ngn hng m k.
b) Trong vng 30 ngy k t ngy nhn h s ngh chp thun c cu t
chc qun l ri ro ca chi nhnh ngn hng nc ngoi, Ngn hng Nh nc (C
quan Thanh tra, gim st ngn hng) c vn bn chp thun hoc khng chp
thun. Trng hp khng chp thun, vn bn phi nu r l do v c yu cu ngn
hng m iu chnh c cu t chc qun l ri ro ca chi nhnh ngn hng nc
ngoi m bo tun th cc quy nh ti Thng t ny.
iu 20. Chnh sch qun l ri ro
1. Chnh sch qun l ri ro ti thiu bao gm cc ni dung sau:
a) Mc tiu qun l ri ro i vi ton b cc hot ng ca t chc tn dng,
chi nhnh ngn hng nc ngoi v gii php t c mc tiu;
b) Vai tr qun l ri ro ca Hi ng qun tr, Hi ng thnh vin, ngn
hng m, Ban kim sot, Ban iu hnh (cc Hi ng ri ro), b phn kinh doanh,
b phn qun l ri ro v cc b phn lin quan n qun l ri ro;
c) Khu v ri ro ti thiu gm:
(i) Ch tiu v li nhun gm: T sut gia li nhun so vi Tng ti sn
(Returns on Asset - ROA), t sut gia li nhun so vi Vn ch s hu (Returns
on Equity - ROE), t sut gia li nhun c iu chnh ri ro so vi Vn t c
(Risk Adjusted Returns on Capital - RAROC); doanh thu c ri ro (Earnings at
Risk);
(ii) Ch tiu v vn: T l gia Vn t c so vi Tng ti sn tnh theo ri ro,
t l gia Vn cp 1 so vi Tng ti sn tnh theo ri ro;
(iii) Ch tiu v kinh doanh: T l tng trng tn dng, ch tiu v hot ng
u t, gp vn, mua c phn, ch tiu v th hng tn nhim mc tiu.
d) Cc ri ro trng yu v chnh sch qun l ri ro i vi tng ri ro ;
) Qun l hn mc ri ro (bao gm c ch ti i vi trng hp vi phm
hn mc ri ro) trn c s chin lc kinh doanh ca t chc tn dng, chi nhnh
ngn hng nc ngoi;
e) Thi gian nh k r sot, nh gi chnh sch qun l ri ro theo quy nh
ti khon 2 iu ny.
2. Chnh sch qun l ri ro phi m bo cc yu cu sau:
a) c lp cho thi gian ti thiu l ba nm (03) nhng khng qu nm (05)
nm v phi c r sot, nh gi, sa i, b sung (nu c) theo nh k hng
nm hoc nh k t hn do t chc tn dng, ngn hng m ca chi nhnh ngn
hng nc ngoi quy nh;
b) Ph hp vi mc tiu, chin lc kinh doanh trong tng thi k ca t
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c) Phi xc nh tt c cc ri ro trng yu lm c s cho vic xy dng v
vn hnh h thng qun l ri ro;
d) c iu chnh kp thi, ph hp vi thay i ca mi trng kinh doanh,
khun kh php l lin quan n t chc tn dng, chi nhnh ngn hng nc
ngoi;
) C tnh k tha, lin tc bo m tnh kh thi qua cc chu k kinh t;
e) m bo c ngun lc (ti chnh, cng ngh thng tin, h thng thng
tin qun l v con ngi) t c mc tiu qun l ri ro;
g) C quy trnh xy dng chnh sch qun l ri ro c quy nh bng vn
bn ph hp vi thm quyn, trch nhim v nng lc ca Hi ng qun tr, Hi
ng thnh vin, ngn hng m, Ban kim sot, Ban iu hnh, b phn qun l ri
ro v cc b phn lin quan n ri ro theo quy nh ti Thng t ny v quy nh
ca php lut.
iu 21. Quy nh ni b v qun l ri ro
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy nh v
qun tr ri ro theo quy nh ti iu 93 Lut cc t chc tn dng. Vn bn quy
nh ni b v qun tr ri ro do Hi ng qun tr, Hi ng thnh vin, ngn hng
m ph duyt v ban hnh hoc c th y quyn cho ngi c thm quyn theo quy
nh ca php lut, iu l ca t chc tn dng, quy nh ca ngn hng m k
ban hnh nhng Hi ng qun tr, Hi ng thnh vin, ngn hng m vn phi
chu trch nhim v vn bn quy nh v qun tr ri ro.
2. Quy nh v qun tr ri ro phi c ti thiu cc ni dung sau:
a) Quy trnh nhn dng, o lng, theo di v kim sot ri ro;
b) Quy trnh xy dng, thc hin v kim tra cc phng php gim thiu ri
ro;
c) C ch bo co ri ro, cc mu biu bo co ri ro, bao gm c vic xc
nh thm quyn, trch nhim bo co ri ro v x l bo co ri ro v cc trng
hp t xut khi c nhng din bin, s vic bt thng xy ra;
d) Quy trnh kim tra, gim st vic tun th cc hn ch, gii hn v t l bo
m an ton trong hot ng theo quy nh ca php lut, t chc tn dng, chi
nhnh ngn hng nc ngoi;
) C cu t chc, chc nng, nhim v v mi lin h ca Hi ng qun tr,
Hi ng thnh vin, ngn hng m, y ban qun l ri ro, thnh vin Ban iu
hnh, cc Hi ng ri ro, b phn qun l ri ro v cc b phn khc trong h
thng qun l ri ro;
e) C ch khen thng v x l vi phm i vi c nhn, b phn lin quan
n qun l ri ro;
g) Cng tc r sot, nh gi, sa i, b sung (nu c) quy nh v qun tr
ri ro (bao gm c phm vi r sot, nh gi v thi gian thc hin).
3. Quy nh v qun tr ri ro phi m bo cc nguyn tc:
a) c xy dng trn c s chnh sch qun l ri ro v ph hp vi chnh
sch kinh doanh, chin lc xy dng vn ha kim sot, ngun nhn lc, iu
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kin cng ngh thng tin v h thng thng tin qun l ca t chc tn dng, chi
b) p dng thng nht trn phm vi ton t chc tn dng, chi nhnh ngn
hng nc ngoi; cp nht v ph bin thng xuyn n cc c nhn, b phn c
lin quan ca t chc tn dng, chi nhnh ngn hng nc ngoi;
c) Cc ri ro trng yu phi c nhn dng, kim sot y v bo co kp
thi cho Hi ng qun tr, Hi ng thnh, ngn hng m, Ban iu hnh (cc Hi
ng ri ro);
d) Cc quyt nh khng ph hp, hnh vi vi phm chnh sch qun l ri ro,
quy nh ni b v qun l ri ro phi c bo co kp thi, y cho Hi ng
qun tr, Hi ng thnh vin, ngn hng m.
iu 22. Hn mc ri ro
1. Hn mc ri ro (bao gm hn mc ri ro nh tnh, hn mc ri ro nh
lng) c quy nh bng vn bn do Ban iu hnh ban hnh theo thm quyn
ti thiu gm cc ni dung: Hn mc ri ro; thay i hn mc ri ro; trng hp
ngoi l khng tun th hn mc ri ro; ch ti v quy trnh x l i vi cc
trng hp vi phm hn mc ri ro.
2. Hn mc ri ro ca t chc tn dng, chi nhnh ngn hng nc ngoi
phi m bo:
a) c xc nh trn c s khu v ri ro, o lng ri ro cho cc hot ng
kinh doanh, cc b phn kinh doanh, c nhn tham gia vo cc giao dch c ri ro;
b) Ph hp li ch c ng ca t chc tn dng, ngn hng m; quyn li
ngi gi tin v cc li ch hp php khc ca t chc tn dng, chi nhnh ngn
hng nc ngoi theo quy nh ca php lut;
c) Tun th cc quy nh ca php lut;
d) Phi c r sot, nh gi li ti thiu mt nm mt ln hoc vo thi
im c nhng thay i ln (mang tnh ch quan v khch quan) nh hng n
trng thi ri ro theo quy nh ni b ca t chc tn dng, chi nhnh ngn hng
nc ngoi;
) c tuyn truyn ph bin cho cc c nhn, b phn c lin quan theo
quy nh ti khon 1 iu 17 Thng t ny.
3. T chc tn dng, chi nhnh ngn hng nc ngoi ch tin hnh hot
ng kinh doanh sau khi quy nh hn mc ri ro cho hot ng kinh doanh .
4. T chc tn dng, chi nhnh ngn hng nc ngoi ch c php thc
hin giao dch vt hn mc ri ro khi c Hi ng qun tr, Hi ng thnh
vin, ngn hng m cho php hoc y quyn ngi c thm quyn cho php theo
quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi. B phn
qun l ri ro phi c bin php x l kp thi i vi cc trng hp vt hn
mc ri ro.
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iu 23. Qun l ri ro i vi sn phm mi, hot ng trong th
trng mi
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy nh ni
b v cung cp sn phm mi, hot ng trong th trng mi, ti thiu gm:
a) Tiu ch xc nh sn phm mi, hot ng trong th trng mi;
b) Cp c thm quyn ph duyt, trin khai sn phm mi, hot ng trong
th trng mi theo nguyn tc Hi ng qun tr, Hi ng thnh vin, ngn hng
m chu trch nhim cui cng v sn phm mi, hot ng trong th trng mi.
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi xy dng k
hoch kinh doanh trc khi cung cp sn phm mi, hot ng trong th trng
mi. K hoch kinh doanh c lp thnh vn bn v c b phn qun l ri ro
thm nh trc khi trnh cp c thm quyn ph duyt, ti thiu gm:
a) Li ch ca sn phm mi, hot ng trong th trng mi;
b) nh gi ri ro c th pht sinh t vic cung cp sn phm mi, hot ng
trong th trng mi; tc ng ca vic cung cp sn phm mi, hot ng trong
th trng mi i vi vn ch s hu v thu nhp ca t chc tn dng, chi nhnh
ngn hng nc ngoi;
c) Quy m, thi gian th nghim cung cp sn phm mi, hot ng trong
th trng mi m bo ph hp kh nng kim sot ca t chc tn dng, chi
3. T chc tn dng, chi nhnh ngn hng nc ngoi ch cung cp chnh
thc cc sn phm mi, hot ng chnh thc trong th trng mi khi m bo cc
yu cu sau:
a) Kt thc giai on th nghim v kt qu th nghim p ng c cc
yu cu ra;
b) Ban hnh y cc quy trnh nghip v c lin quan n sn phm mi,
hot ng trong th trng mi;
c) C y cc quy trnh nhn dng, o lng, nh gi, theo di v kim
sot cc ri ro trng yu pht sinh t vic cung cp sn phm mi, hot ng trong
th trng mi.
iu 24. Nhn dng, o lng, theo di v kim sot ri ro
1. Nhn dng ri ro:
a) T chc tn dng, chi nhnh ngn hng nc ngoi phi nhn dng v hiu
r bn cht, nguyn nhn gy ra cc ri ro trong mi hot ng kinh doanh (bao
gm c cc sn phm mi, hot ng trong th trng mi);
b) T chc tn dng, chi nhnh ngn hng nc ngoi phi thng xuyn v
lin tc nhn dng ri ro theo giao dch v danh mc ti sn m bo nhn din y
tnh lin kt ca ri ro v tnh tng tc gia cc ri ro (v d: mt giao dch,
sn phm, dch v c th bao hm nhiu ri ro khc nhau, ri ro ny l nguyn
nhn dn n cc ri ro khc, trng thi ri ro ny nh hng n trng thi ri ro
khc).
2. o lng ri ro:
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a) T chc tn dng, chi nhnh ngn hng nc ngoi phi o lng mc
ca cc ri ro c nhn dng trn c s xc nh tc ng ngn hn v di hn
ca ri ro i vi t l an ton vn, vn ch s hu, li nhun v kh nng t
c mc tiu kinh doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Vic o lng ri ro c thc hin bng cc phng php, m hnh, k
thut (bao gm c cc nh gi nh lng, nh tnh v cc gi nh). Cc phng
php, m hnh, k thut o lng ri ro phi c kim tra, nh gi nh k v
tnh chnh xc v tnh hp l. Cc d liu s dng trong cc phng php, m
hnh, k thut o lng ri ro phi m bo tin cy v kh nng kim tra c;
c) Vic o lng ri ro phi thc hin theo giao dch, danh mc sn phm,
mng hot ng, h thng v m bo kp thi, chnh xc lm c s cho theo di
ri ro v kim sot ri ro hiu qu.
3. Theo di ri ro:
a) T chc tn dng, chi nhnh ngn hng nc ngoi phi theo di trng
thi ri ro v nh gi kp thi kh nng vi phm hn mc ri ro, gii hn an ton
(bao gm c cc trng hp ngoi l), khu v ri ro;
b) Cc bo co ni b theo di ri ro m bo kp thi, chnh xc, thng
tin v c gi n cc c nhn, b phn c thm quyn theo quy nh.
4. Kim sot ri ro:
a) T chc tn dng, chi nhnh ngn hng nc ngoi phi c cc hn mc
ri ro theo quy nh ti iu 22 Thng t ny kim sot cc trng thi ri ro;
b) T chc tn dng, chi nhnh ngn hng nc ngoi phi c cc bin php
gim thiu, phng nga, ngn chn v x l kp thi cc ri ro nhn dng, o
lng m bo tun th cc hn mc ri ro, gii hn an ton theo quy nh ca
php lut v cp c thm quyn;
c) T chc tn dng, chi nhnh ngn hng nc ngoi phi c c ch gim
st, kim tra v theo di vic thc hin cc bin php quy nh ti khon 3 iu
ny.
iu 25. Kim tra sc chu ng
1. nh k hng nm hoc khi cn thit, b phn qun l ri ro thc hin
kim tra sc chu ng kim tra kh nng chu ng ca t chc tn dng, chi
nhnh ngn hng nc ngoi i vi ri ro tn dng, ri ro th trng, ri ro thanh
khon, ri ro tp trung, ri ro li sut trn s ngn hng v s thay i v t l an
ton vn.
2. Cc kch bn, gi nh thc hin kim tra sc chu ng i vi cc
ni dung quy nh ti khon 1 iu ny m bo ti thiu cc yu cu sau:
a) c xy dng da trn kt qu tho lun, thng nht gia b phn kinh
doanh, b phn tun th, b phn qun l ri ro v cc b phn khc c lin quan
theo quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Ph hp vi d liu lch s, kt qu d bo din bin v ti chnh ngn
hng trong tng lai v thc trng hot ng ca t chc tn dng, chi nhnh ngn
hng nc ngoi;
25
c) c r sot, nh gi c lp kim tra s ph hp nh k hng nm
(hoc khi cn thit) theo quy nh ni b ca t chc tn dng, chi nhnh ngn
hng nc ngoi.
3. Kt qu kim tra sc chu ng (bao gm s liu nh lng v cc phn
tch, nh gi nh tnh) c bo co cho c nhn, b phn c lin quan theo quy
nh ti khon 1 iu 16 Thng t ny.
4. Cn c kt qu kim tra sc chu ng, t chc tn dng, chi nhnh ngn
hng nc ngoi phi:
a) Xem xt, iu chnh chin lc kinh doanh m bo cc trng thi ri ro
trong tng kch bn khng vt qu hn mc ri ro;
b) Lp k hoch d phng i vi tng kch bn, bao gm phng n, quy
trnh x l, phn cng, t chc thc hin v cc ni dung khc.
Mc 2
QUN L RI RO TN DNG
iu 26. Chnh sch, hn mc quan ly ri ro tin dng
1. Chnh sch qun l ri ro tn dng ti thiu gm:
a) Cht lng tn dng, li nhun v tc tng trng tn dng mc tiu
lm c s cho vic xy dng chinh sach cp tin dng cho cac i t ng khach
hng, cac san phm tin du ng, cc nganh, lin h vc kinh t , khu vc ia ly, ng ti n
c p tin du ng v thi hn c p tin du ng;
b) Hn mc cp tn dng, chnh sch lai su t v phi li sut;
c) C ch x l cc trng hp ngoi l v cc vn khc.
2. Ha n mc ri ro tn dng t i thi u g m:
a) Cac tiu ch xac inh
ngi co lin quan ca khch hng ph hp vi
cc quy nh ca php lut;
b) Cc trng hp hn ch c p tin du ng, cac gii hn c p tin du ng quy nh
ti Lu t cac t chc tin dng va quy inh
cua Ngn hang Nha nc;
c) Cac ha n ch, gii hn cp tin du ng khac do t chc tin du ng, chi nhanh
ngn hng nc ngoi quy nh theo hnh thc cp tin du ng, tai sn bao am, i
tng khach hng, khu vc ia ly, nganh ngh kinh t v cc tiu ch khc.
3. Hn mc ri ro tn du ng phai c ra soat theo quy nh ti iu 22
Thng t ny hoc trong trng hp cht l ng tin du ng b suy giam. Cac i u
chnh tng ha n mc rui ro tin dng phai c Hi ng qun tr, Hi ng thnh
vin, ngn hng m ph duyt trn nguyn tc th n tro ng.
iu 27. H thng xp hng tn dng ni b
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi s dng h thng
xp hng tn dng khi nh gi ln u, nh gi nh k hoc nh gi t xut
trng thi ri ro ca khch hng hoc mt khon tn dng.
26
2. H thng xp hng tn dng khch hng (sau y gi l h thng xp hng
tn dng ni b) ti thiu gm:
a) Quy trnh nh gi, xp hng thc hin vic xp hng v kim tra
chnh xc ca vic xp hng. Mi hng ri ro phi phn nh mt mc ri ro c
th ca khch hng hoc khon cp tn dng;
b) M hnh xp hng phi lng ho cc tiu ch nh gi kh nng (xc
sut) khch hng khng thc hin c ngha v theo cam kt (Probability of
default-PD), tn tht khi khch hng khng thc hin c ngha v theo cam kt
(Loss given default-LGD) v trng thi ri ro khi khch hng khng thc hin
c ngha v theo cam kt (Exposure at default-EAD);
c) C s d liu v cc phng php qun l d liu lng ha ri ro tn
dng theo yu cu;
d) C ch kim tra, gim st h thng xp hng tn dng ni b m bo
p ng cc nguyn tc sau:
(i) Khng xung t li ch: Cc b phn chu trch nhim xy dng, s dng
h thng xp hng tn dng ni b phi m bo nguyn tc khng xung t li
ch;
(ii) Minh bch: H thng xp hng tn dng ni b m bo minh bch
c quan c thm quyn, t chc kim ton c lp thc hin thanh tra, gim st,
kim ton c lp hoc cc cng vic khc;
(iii) Chu trch nhim: Quy nh r trch nhim ca tng cn b, b phn lin
quan ti vic xy dng v thc hin h thng xp hng tn dng ni b;
(iv) ng dng: Kt qu xp hng tn dng khch hng c s dng qun
l ri ro tn dng, quyt nh li sut cp tn dng, tha thun cc iu khon trong
hp ng cp tn dng, hp ng bo m;
(v) nh gi li: H thng xp hng tn dng ni b phi c nh gi bi
mt b phn c lp vi b phn thc hin v ph duyt xp hng. Cc pht hin
trong qu trnh nh gi li phi c bo co cho Hi ng qun tr, Hi ng
thnh vin, ngn hng m, Ban iu hnh;
(vi) Tun th cc quy nh ni b: H thng xp hng tn dng ni b phi
c kim sot ni b, kim ton ni b theo quy nh ni b ca t chc tn dng,
iu 28. o lng, theo di, kim sot ri ro tn dng
1. T chc tn dng, chi nhnh ngn hng nc ngoi s dng h thng xp
hng tn dng ni b o lng ri ro tn dng. Cc quy trnh o lng ri ro tn
dng phi c quy nh ti quy nh ni b ca t chc tn dng, chi nhnh ngn
hng nc ngoi.
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi theo di, kim
sot ri ro tn dng i vi tng khon cp tn dng v ton b danh mc cp tn
dng theo nh k v c bin php x l khi cht lng tn dng b suy gim, ti
thiu gm:
a) Theo di kt qu phn loi n ca khon cp tn dng;
27
b) nh gi mc y ca d phng ri ro theo quy nh ca Ngn
hng Nh nc;
c) Kim sot trng thi ri ro tn dng thc t tun th gii hn, hn mc
cp tn dng theo quy nh ca php lut, quy nh ni b ca t chc tn dng, chi
3. Quy trnh theo di v kim sot ri ro tn dng phi c quy nh ti quy
nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi, ti thiu gm:
a) Vai tr v trch nhim ca cc c nhn, b phn thc hin theo di, kim
sot ri ro tn dng;
b) Quy trnh thc hin phn loi n i vi cc khon cp tn dng theo quy
nh ca Ngn hng nh nc, quy nh ni b ca t chc tn dng, chi nhnh
ngn hng nc ngoi;
c) Quy trnh nh gi v cc phng php phn tch i vi tng khon cp
tn dng v ton b danh mc cp tn dng;
d) Quy trnh xc nh mc suy gim cht lng tn dng ca tng khon
cp tn dng v danh mc cp tn dng;
) Tn sut thc hin vic theo di ri ro tn dng;
e) S ln tip xc ti ch vi khch hng thu thp thng tin phc v cho
vic theo di kim sot ri ro tn dng;
g) Gi tr ca ti sn bo m, danh mc ti sn bo m: Kim tra nh k
gi tr ca ti sn bo m, danh mc ti sn bo m v nh gi li ngay gi tr
ca ti sn m bo, danh mc ti sn bo m khi c du hiu st gim gi tr ca
ti sn m bo, danh mc ti sn bo m;
h) Quy trnh cnh bo sm khi c nguy c cht lng tn dng b suy gim,
trng thi ri ro tn dng tng ln. Cc trng hp cnh bo sm phi c thng
bo ngay cho tt c cc b phn c lin quan ca t chc tn dng, chi nhnh ngn
hng nc ngoi v tin hnh ngay vic r sot, nh gi li cht lng tn dng,
trng thi ri ro tn dng.
4. T chc tn dng, chi nhnh ngn hng nc ngoi quyt nh c cu t
chc ca b phn thc hin theo di v kim sot ri ro tn dng ph hp vi quy
m, mc phc tp ca hot ng cp tn dng.
iu 29. Kim sot ni b i vi hot ng tin du ng
1. qun l hiu qu ri ro tn dng, hot ng tn dng ca t chc tn
dng, chi nhnh ngn hng nc ngoi phi c kim sot ni b, p ng cc
yu cu sau:
a) Tun th y cc quy nh v kim sot ni b quy nh ti Chng III
Thng t ny;
b) C quy nh ni b do cp c thm quyn ban hnh v quy trnh thm
nh tn dng theo quy nh ti iu 30 Thng t ny, quy trnh ph duyt tn dng
theo quy nh ti iu 31 Thng t ny, quy trnh qun l tn dng theo quy nh
iu 30 Thng t ny;
28
c) C c ch ngn nga xung t li ch m bo b phn kinh doanh c
chc nng quan h khch hng tch bch vi chc nng ph duyt tn dng v
khng phi l b phn:
(i) Ph duyt, c quyt nh cui cng i vi cc chnh sch qun l tn
dng, quy trnh tn dng v cc hn mc ri ro tn dng;
(ii) Xc nh gi tr ti sn bo m; tham gia qun l ti sn bo m, qun
l v phn loi cc khon cp tn dng c vn v cc cng vic c kh nng xy
ra xung t li ch;
(iii) Xc nh mc tiu, nguyn tc xc nh li sut, ph cp tn dng, xy
dng bo co ri ro, trch lp d phng ri ro v s dng d phng x l ri ro
tn dng.
2. Kim sot ni b i vi hot ng tn dng quy nh ti khon 1 iu
ny ti thiu gm:
a) Thit lp hn mc ri ro tn dng, gii ha n cp tin dng;
b) Kim sot vic thm nh tn dng, cp tn dng, li sut cp tn dng,
qun l tin vay bo m s dng vn ng mc ch cho tng hnh thc cp tn
dng, sn phm tn dng;
c) Kim sot vic phn loi ti sn c, trch lp v s dng d phng ri ro;
d) Kim sot vic quan ly tn dng, cac khoan tin du ng co v n , tai san bao
am;
) Phn c p th m quy n ph duy t tin du ng (bao g m ca th m quy n ph
duy t cac trng h p ngoa i l ), trich l p d phong ri ro va s du ng d phong
x ly ri ro tin du ng.
iu 30. Thm nh tn dng
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi nh gi, thm
nh tn dng khi ph duyt cp tn dng. Ni dung nh gi, thm nh tn dng
ti thiu bao gm:
a) nh gi v cc yu t kinh t - x hi v m, ngnh ngh kinh doanh ca
khch hng;
b) Mc ch xut cp tn dng ca khch hng v ngun tin tr n;
c) Thm nh phng n, d n kinh doanh ca khch hng, phn tch, nh
gi cc ch tiu ti chnh, tnh kh thi v cc ri ro cn hn ch;
d) Tng trng thi ri ro tn dng ca khch hng;
) Xp hng ri ro ca khch hng;
e) Cc iu khon v tha thun d kin v hp ng tn dng, hp ng bo
m tin vay v cc cam kt khc;
g) Tnh y v kh nng thu hi ca ti sn bo m;
h) Cc ph duyt ca cc c quan chc nng (nu c).
Trng hp s dng kt qu phn tch, nh gi ri ro t ngun bn ngoi
thm nh tn dng, t chc tn dng, chi nhnh ngn hng nc ngoi phi kim
29
tra cht lng ngun ny v phi m bo ngun nh gi t bn ngoi phi c
lp vi bn c cp tn dng trong mi trng hp.
2. i vi cc khch hng mi, t chc tn dng, chi nhnh ngn hng nc
ngoi phi thm nh uy tn ca khch hng, xc nh ngi c lin quan ca khch
hng, nng lc php l thc hin cc ngha v tr n.
3. T chc tn dng, chi nhnh ngn hng nc ngoi phi phn tch kh
nng ti chnh, dng tin (gi tr v thi gian) v mc ch s dng vn vay ca
khch hng cung cp cc hnh thc cp tn dng, sn phm tn dng ph hp v
m bo mc hp l gia ri ro v li nhun, li nhun b p chi ph pht sinh
4. i vi cc khon cp tn dng hp vn, t chc tn dng, chi nhnh ngn
hng nc ngoi thc hin theo quy nh ca Ngn hng Nh nc v cp tn dng
hp vn v m bo ni dung nh gi, thm nh i vi khch hng theo quy
nh ti khon 1 iu ny.
5. i vi cc khon cp tn dng c ti sn bo m, t chc tn dng, chi
nhnh ngn hng nc ngoi phi c nh gi, thm nh i vi khch hng theo
quy nh ti khon 1 iu ny v ti sn bo m c coi l ngun tr n khi
khch hng khng thc hin c ngha v tr n.
6. i vi cc khon cp tn dng c bo lnh ca bn th ba, t chc tn
dng, chi nhnh ngn hng nc ngoi phi nh gi, thm nh khch hng v bn
bo lnh th ba theo quy nh ti khon 1 iu ny nh gi kh nng thc hin
cc ngha v cam kt ca bn th ba khi khch hng khng thc hin c ngha
v tr n.
7. Ty theo quy m, mc phc tp ca hot ng, t chc tn dng, chi
nhnh ngn hng nc ngoi quyt nh c cu t chc ca b phn thc hin vic
nh gi, thm nh tn dng.
iu 31. Ph duyt quyt nh tn dng
1. Quy trnh ph duyt quyt nh tn dng c p dng cc cp t cp
thp nht n cp cao nht theo quy nh ti Thng t ny v cc quy nh c lin
quan ca php lut.
2. Quy trnh ph duyt quyt nh tn dng m bo:
a) Quy nh c th c nhn, hi ng c thm quyn ph duyt quyt nh tn
dng theo cc tiu ch (bao gm tiu ch nh lng v tiu ch nh tnh) v cc
trng hp chuyn ln cp thm quyn cao hn ph duyt. Bin bn ph duyt
quyt nh tn dng hoc hnh thc tng ng phi c l do ph duyt hoc
khng ph duyt (phi c lu li trong h s ph duyt) v c nhn, ch tch hi
ng chu trch nhim v vic ph duyt quyt nh tn dng ;
b) Hi ng qun tr, Hi ng thnh vin, ngn hng m ph duyt hoc y
quyn theo quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi
ph duyt cc khon cp tn dng c trng thi ri ro trng yu, khon cp tn
dng cho khch hng thuc i tng quy nh ti iu 127 Lut cc t chc tn
dng, tr cc thnh vin Hi ng qun tr, Hi ng thnh vin c xung t li
ch;
30
c) Quy nh c th cc trng hp ngoi l v ph duyt quyt nh cp tn
dng v quy ch ghi nhn, bo co cc ngoi l ny;
d) Nguyn tc minh bch b phn kim ton ni b, kim ton c lp, c
quan c thm quyn thc hin kim ton, kim tra v thanh tra, gim st theo quy
nh ca php lut.
3. Trn c s quy m, mc phc tp ca khon cp tn dng, quy trnh
ph duyt quyt nh cp tn dng c quy nh c th v cc thng tin thm nh tn
dng cn thit ph duyt quyt nh tn dng. Cc thng tin c cung cp ph
duyt quyt nh tn dng phi m bo y , chnh xc v c b phn qun l
ri ro thm nh, nh gi theo quy nh ni b ca t chc tn dng, chi nhnh
ngn hng nc ngoi.
iu 32. Qun l tn dng
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c cc quy trnh
qun l tn dng gm cc ni dung sau:
a) Lp h s tn dng: T chc tn dng, chi nhnh ngn hng nc ngoi
phi c b phn, c nhn chu trch nhim m bo cc h s tn dng (hp ng
tn dng, chng th bo lnh, h s bo m cho khon cp tn dng v cc h s
lin quan khc) y , hp l v tun th cc iu khon tha thun.
b) Gii ngn: T chc tn dng, chi nhnh ngn hng nc ngoi ch gii
ngn theo cc iu khon quy nh sau khi khon cp tn dng c ph duyt
v h s tn dng hon tt, ti sn bo m (nu c) c thc hin theo cc
iu khon ca hp ng bo m. i vi cc trng hp ngoi l phi c cp
c thm quyn ph duyt.
c) Gim st tn dng: Khon cp tn dng sau khi c ph duyt v gii
ngn phi c gim st thng xuyn:
(i) Vic thc hin cc iu khon ca hp ng cp tn dng (bao gm c
vic s dng vn ng mc ch theo hp ng tn dng);
(ii) Xc nh sm cc du hiu bt thng v kh nng thc hin cc ngha
v tr n ca khch hng;
(iii) nh k nh gi ti sn bo m theo quy nh ti iu 30 Thng t
ny;
(iv) Cc ni dung khc nu cn thit.
d) Theo di lch tr n: C cc hnh thc nhc nh khch hng v k hn
thc hin ngha v trc khi n hn. Trng hp khch hng khng thc hin
ngha v hoc thc hin ngha v chm theo k hn, t chc tn dng, chi nhnh
ngn hng nc ngoi phi ghi nhn v bo co kp thi cho cc cp c thm
quyn theo quy nh ca t chc tn dng, chi nhnh ngn hng nc ngoi;
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi lu tr h s tn
dng, cc thng tin v kh nng thc hin ngha v tr n v lch s tr n ca
khch hng v cc thng tin khc c lin quan theo quy nh ti iu 5 Thng t
ny.
iu 33. Qun l ti sn bo m
31
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy trnh qun
l ti sn bo m t khi hp ng bo m c hiu lc n khi thanh l hp ng
bo m.
2. Quy trnh qun l ti sn bo m ti thiu bao gm:
a) Danh sch cc loi ti sn bo m m t chc tn dng, chi nhnh ngn
hng nc ngoi chp nhn ph hp vi quy nh ca php lut;
b) Cc phng php xc nh gi tr th trng, gi tr thu hi v thi gian
pht mi ca tng loi ti sn bo m lm c s xc nh ti sn bo m
iu kin khu tr v t l khu tr khi trch lp d phng theo quy nh ca
Ngn hng Nh nc;
c) Tn sut nh gi ti sn bo m (bao gm hng ha, my mc thit b
v ti sn vt cht khc) thc hin theo nguyn tc ti sn bo m c s bin ng
gi tr nhiu hn s phi nh gi, kim tra gi tr thng xuyn hn;
d) Vic xc nh gi ti sn bo m phi ph hp vi quy nh ca php
lut, bao gm vic xc nh gi tr ti sn m bo do t chc tn dng, chi nhnh
ngn hng nc ngoi t nh gi hoc do t chc c chc nng thm nh gi theo
quy nh nh gi;
e) Quy nh bo qun ti sn bo m trong trng hp cn thit.
3. T chc tn dng, chi nhnh ngn hng nc ngoi ng k giao dch bo
m i vi ti sn bo m theo quy nh ca php lut.
iu 34. Qun l khon cp tn dng c vn
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy nh xc
nh khon cp tn dng c vn (phng php nh tnh v/hoc phng php
nh lng) c bin php x l kp thi theo nguyn tc khon tn dng c vn
ti thiu l khon cp tn dng c phn loi vo nhm 2 theo quy nh ca
Ngn hng Nh nc v vic phn loi ti sn c, mc trch, phng php trch lp
d phng ri ro v vic s dng d phng x l ri ro.
2. Quy trnh qun l khon cp tn dng c vn ti thiu p ng cc yu
cu sau:
a) Nguyn tc tha thun v theo di khch hng: T chc tn dng, chi
nhnh ngn hng nc ngoi ch ng tha thun vi khch hng v cc bin php
x l d kin i vi cc khon cp tn dng c vn v theo di, nh gi tnh
kh thi ca cc bin php x l;
b) Nguyn tc xy dng v trin khai cc bin php qun l khon cp tn
dng c vn : T chc tn dng, chi nhnh ngn hng nc ngoi thc hin cc
bin php h tr kh nng tr n ca khch hng (v d c cu li khon cp tn
dng, min gim li...) trn c s tnh hnh kinh doanh, cam kt thc hi n ngha vu
tra n ca khch hng ng thi t i a l i ich hp php ca t chc tn dng, chi
c) Quy nh r sot, nh gi li ti sn bo m theo nguyn tc xc nh
gia tri thu h i cua khoan c p tin du ng trn c s gia tr c nh gi g n nh t ca
tai san bao am. H s tai san bao am phai c ra soat am bao y u va c
hi u lc khi x ly tai san bao am;
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d) Quy nh v bo co thc trng m bo cc khon c p tin du ng co v n
phai c ra soat v giam st thng xuyn hn cac khoan c p tin dng bin h
thng. Thc trng tr n cua khon c p tin du ng co v n phai c cp nh t,
bo co cho cc cp c thm quyn theo quy nh ni b ca t chc tn dng, chi
3. Ty theo quy m, mc phc tp ca cc khon cp tn dng c vn ,
t chc tn dng, chi nhnh ngn hng nc ngoi quyt nh c cu t chc ca
b phn x l cc khon cp tn dng c vn .
iu 35. Bo co ni b v ri ro tn dng
1. nh k hng qu hoc khi cn thit, t chc tn dng, chi nhnh ngn
hng nc ngoi phi c bo co ni b v ri ro tn dng v thc hin nh gi
quy trnh bo co ri ro tn dng gi cho cc cp c thm quyn theo quy nh
2. Bo co ni b v ri ro tn dng ti thiu gm:
a) Cht lng ca cc khon tn dng, danh mc tn dng phn loi theo
quc gia, lnh vc, ngnh ngh, hng ri ro, quy m, ti sn bo m, loi tin t v
k hn;
b) Cc khon tn dng c vn ;
c) Cc khon tn dng ln v mc tp trung tn dng theo nh gi ca t
d) Trng thi ri ro tn dng, trng thi ri ro tn dng ca mt khch hng
v ngi c lin quan;
) Cc khu vc, lnh vc ngnh ngh c t l tng trng tn dng cao;
e) nh gi ti sn bo m, danh mc ti sn bo m, phn loi cc khon
cp tn dng theo loi ti sn bo m;
g) Tnh hnh trch lp d phng ri ro, s dng d phng ri ro x l ri
ro tn dng;
h) Tnh hnh kinh doanh cc sn phm mi, hot ng tn dng trong th
trng mi trong k bo co (nu c), bao gm kt qu trong giai on th
nghim, cc ri ro trng yu pht sinh v cc chnh sch, bin php nhn dng, o
lng, theo di v kim sot cc ri ro ny;
i) Cc quyt nh tn dng ngoi l khng thc hin cc chin lc, chnh
sch quy trnh qun l ri ro tn dng v cc c s, l do ca ngi c thm quyn
quyt nh;
k) Kt qu kim tra sc chu ng i vi ri ro tn dng;
l) Kt qu r sot, nh gi vic trin khai cc khuyn ngh do Kim ton ni
b, kim ton c lp a ra i vi hot ng tn dng;
m) Cnh bo khi trng thi ri ro tn dng tng gn vi cc gii hn, hn
mc ri ro tn dng v cc ngoi l v gii hn, hn mc ri ro tn dng;
n) Cc vi phm hn mc ri ro trong k bo co v l do vi phm;
o) Cc trng hp khng tun th quy nh ti Thng t ny;
33
p) Cc khuyn ngh v qun l ri ro tn dng.
Mc 3
QUN L RI RO TH TRNG
iu 36. Ni dung chinh sach qun l ri ro th trng
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c chnh sch
qun l ri ro thanh khon theo quy nh ti iu 20 Thng t ny.
2. Chc nng, trch nhim ca cc ca nhn, b phn tham gia quan ly ri ro
th trng v cc c nhn, b phn c thm quyn a ra cc quyt nh c ri ro
th trng.
3. Cc phng php, cng c c s dng qun l ri ro th trng,
trong nu r mc ch s dng ca cc phng php, cng c.
4. Cc ni dung khc do t chc tn dng, chi nhnh ngn hng nc ngoi
quyt nh.
iu 37. Quy trnh qun l ri ro th trng
1. Quy trnh qun l ri ro th trng ti thiu gm:
a) Xc nh cc hn mc ri ro th trng (bao gm c phng php xc
nh cc hn mc ri ro th trng);
b) Quy trnh gim st vic tun th cc hn mc ri ro th trng;
c) Ch ti i vi trng hp vi phm hn mc ri ro th trng;
d) Cc trng hp ngoi l v quy trnh thc hin, thm quyn quyt nh v
phm vi thc hin i vi cc trng hp ngoi l;
) Quy trnh thc hin giao dch t doanh;
e) Quy trnh thanh ton v kim sot thanh ton.
2. Quy trnh thc hin giao dch t doanh ti thiu gm:
a) Thng nht vi khch hng v tt c cc iu khon lin quan trc khi
thc hin giao dch, bao gm cc iu kin i km i vi giao dch ;
b) Khng thc hin cc giao dch c iu khon khng ph hp vi iu
kin th trng, tr trng hp tha mn cc iu kin di y:
(i) Giao dch c thc hin theo yu cu hp l ca khch hng v ph hp
vi quy nh ca php lut;
(ii) T chc tn dng, chi nhnh ngn hng nc ngoi c quy nh ni b
hng dn thc hin cc loi giao dch c iu khon khng ph hp vi iu kin
th trng;
(iii) Cc iu khon khc bit hoc khng ph hp vi iu kin th trng
c thng bo bng vn bn cho khch hng;
(iv) Cc giao dch khng ph hp vi iu kin th trng phi c thng
bo cho cc cp c thm quyn theo quy nh ni b ca t chc tn dng, chi
34
c) B tr mt khu vc dnh ring cho hot ng giao dch t doanh. T chc
tn dng, chi nhnh ngn hng nc ngoi ch c thc hin giao dch t doanh
ngoi khu vc ny khi ban hnh quy nh ni b cho php thc hin nhng giao
dch . Quy nh ni b ny phi nu r:
(i) C nhn c thm quyn thc hin cc giao dch ny;
(ii) Cc trng hp c php thc hin giao dch, trong nu r gii hn
quy m giao dch v loi khch hng c php thc hin, hng dn quy trnh
hch ton v ghi nhn giao dch;
(iii) Khch hng tham gia giao dch ny phi xc nhn ngay ni dung giao
dch bng hnh thc in tn hoc cc hnh thc khc ph hp vi quy nh ca
php lut;
(iv) Giao dch vin phi thng bo ngay bng vn bn ni dung giao dch
cho cn b ph trch b phn giao dch.
d) Tt c cc cuc m thoi ca giao dch vin c ni dung lin quan n
cc giao dch phi c ghi m v lu tr ti t chc tn dng, chi nhnh ngn hng
nc ngoi ti thiu trong vng 02 thng, k t ngy m thoi;
) Sau khi thc hin, cc giao dch phi c hch ton v ghi nhn y .
Vn bn xc nhn v ti liu lin quan n giao dch phi c chuyn ngay cho b
phn c chc nng thanh ton v kim sot ca t chc tn dng, chi nhnh ngn
hng nc ngoi;
e) Trng hp giao dch c thc hin qua h thng my tnh, giao dch
vin ch c php nhp d liu bng chnh m giao dch vin ca mnh. H thng
my tnh s t ng nhp ngy, gi giao dch, m s giao dch v khng cho php
giao dch vin thay i cc thng tin ny;
g) Cc giao dch mun c tnh vo trng thi giao dch ca ngy giao dch
hm v c theo di ring. Vn bn xc nhn v ti liu lin quan n cc giao
dch ny phi c chuyn ngay cho b phn kim sot c lp vi b phn giao
dch;
h) Cc hp ng khung lin quan n cc hot ng giao dch gia khch
hng vi t chc tn dng, chi nhnh ngn hng nc ngoi phi c thm nh
v gi tr php l trc khi thc hin giao dch. B phn thm nh phi c lp vi
b phn giao dch.
3. Quy trnh thanh ton v kim sot thanh ton m bo:
a) Trn c s cc d liu nhn t b phn giao dch theo quy nh ti khon
2 iu ny, b phn c chc nng thanh ton v kim sot ca t chc tn dng,
chi nhnh ngn hng nc ngoi thc hin quy trnh thanh ton v kim sot bao
gm vic gi v nhn cc vn bn xc nhn giao dch i vi cc giao dch thc
hin v cc cng vic tip theo c lin quan.
b) Cc giao dch phi c xc nhn ngay bng vn bn. Ni dung vn bn
xc nhn bao gm tt c cc iu khon v cc thng tin quan trng lin quan n
giao dch. Trng hp cc giao dch c thc hin thng qua bn mi gii, ni
dung vn bn xc nhn phi c tn ngi mi gii, t chc mi gii.
35
c) B phn c chc nng thanh ton v kim sot ca t chc tn dng, chi
nhnh ngn hng nc ngoi phi theo di v kim tra vic nhn cc vn bn xc
nhn giao dch. Cc vn bn xc nhn ca khch hng phi c chuyn trc tip
cho b phn ny. B phn c chc nng thanh ton v kim sot phi thng bo
ngay cho khch hng nu khng nhn c vn bn xc nhn ca khch hng hoc
ni dung xc nhn cha y hoc c sai st.
d) Trng hp t chc tn dng, chi nhnh ngn hng nc ngoi thc hin
cc giao dch thng qua h thng thanh ton t ng th khng phi thc hin quy
nh ti cc im a, im b v im c khon ny.
) T chc tn dng, chi nhnh ngn hng nc ngoi phi theo di v kim
tra thng xuyn cc giao dch m bo:
(i) Cc ti liu, h s lin quan n giao dch c cung cp y v kp
thi;
(ii) Thng tin gi t giao dch vin l chnh xc v khp vi thng tin t h
thng v thng tin trn cc vn bn xc nhn giao dch;
(iii) Giao dch c thc hin trong cc hn mc quy nh;
(iv) Cc iu kin ca giao dch ph hp vi iu kin th trng;
(v) Cc trng hp giao dch c iu khon khng ph hp vi cc quy nh
ca Ngn hng Nh nc v t chc tn dng, chi nhnh ngn hng nc ngoi
phi c pht hin kp thi.
e) Cc trng hp hy giao dch hoc thay i, b sung iu khon giao dch
phi c b phn c lp vi b phn giao dch nh gi, xem xt.
g) Mi chnh lch pht hin trong qu trnh thanh ton v kim sot phi
c b phn c lp vi b phn giao dch tm hiu v x l ngay.
h) Cc trng thi giao dch do b phn giao dch bo co phi c i chiu
nh k vi cc trng thi giao dch do cc b phn c lp vi b phn giao dch
bo co x l chnh lch nu c.
iu 38. Hn mc ri ro th trng
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi thit lp hn mc
ri ro th trng theo quy nh ti iu 22 Thng t ny v c quy nh ni b v
vic tun th cc hn mc ri ro th trng.
2. Hn mc ri ro th trng ti thiu gm:
a) Hn mc ri ro li sut: Hn mc ri ro li sut i vi cc danh mc,
giao dch trn s kinh doanh v cc trng thi ri ro li sut;
b) Hn mc ri ro ngoi hi: Hn mc v tng trng thi ngoi t dng,
tng trng thi ngoi t m; hn mc v ng tin; hn mc cho i tc; hn mc
cho giao dch vin; hn mc tp trung i vi mi loi ngoi t; hn mc ct l v
hin thc ha li nhun;
c) Hn mc ri ro gi c phiu: Hn mc i vi ngi pht hnh; hn mc
l i vi b phn kinh doanh c ri ro th trng;
36
d) Hn mc ri ro gi hng ha: Hn mc i vi chng loi hng ha,
ngnh, lnh vc.
iu 39. o lng, theo di ri ro th trng
1. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin o lng ri
ro th trng quy nh ti Khon 2 iu 24 Thng t ny ph hp vi c th ca
ri ro th trng.
2. Cc phng php o lng ri ro th trng phi m bo cc yu cu
sau:
a) c quy nh ti quy nh ni b do cp c thm quyn ban hnh, trong
m t y cc gi nh v cc tham s c s dng;
b) nh gi, o lng c ri ro th trng gn vi cc ti sn ti chnh, n
phi tr ti chnh v cc khon mc ngoi bng;
c) C tnh kh thi v hot ng c trong mi trng c nhiu thng tin, s
kin lm bp mo, sai lch hoc khi mc gi trn th trng khng tin cy hoc
khng c cp nht.
3. Trng hp khng p ng quy nh ti khon 2 iu ny, t chc tn
dng, chi nhnh ngn hng nc ngoi phi c phng php o lng thay th v
c th hin trong chnh sch qun l ri ro th trng.
4. Tt c cc trng thi ti chnh trn s kinh doanh phi c o lng v
nh gi theo gi th trng (marking to market) trn th trng t nht mt ngy
mt ln xc nh mc l, li v trng thi ri ro th trng.
5. Cc trng thi ri ro th trng khng xc nh c theo gi tr th trng
th xc nh theo m hnh gi (mark to model) hng ngy khi p ng y cc
yu cu sau:
a) Nhn dng y cc ri ro trng yu ca trng thi ri ro;
b) Cc ri ro ca trng thi ri ro phi c phng nga bng cc cng c
phng nga ri ro trn th trng chnh thc khi t chc tn dng, chi nhnh ngn
hng nc ngoi thc hin phng nga ri ro;
c) Cc gi nh, ch s ca m hnh gi phi c c tnh hp l trn c s
thng tin ti a thu thp c t th trng v thng xuyn c b phn qun l
ri ro nh gi, kim chng c lp v tnh hp l;
d) M hnh phi c r sot nh k xc nh chnh xc ca m hnh
gi da trn cc yu t gi thit ca m hnh, li nhun so vi tn tht, trong ghi
nhn y cc hn ch ca m hnh gi v c hiu chnh khi cn thit.
6. Cc d liu th trng u vo o lng ri ro th trng phi c thu
thp ti a t ngun ph hp vi th trng v thng xuyn c sot xt li mc
tin cy, ph hp ca cc d liu th trng u vo.
7. nh k hng nm hoc khi c thay i bt thng, t chc tn dng, chi
nhnh ngn hng nc ngoi phi r sot, nh gi mc ph hp ca cc
phng php o lng ri ro th trng, ti thiu bao gm:
37
a) Kim nh tnh chnh xc ca cc phng php, cng c o lng ri ro
th trng bng cch so snh din bin thc t vi kt qu thu c t cc phng
php, cng c ny;
b) R sot, nh gi cc gi nh v tham s c s dng trong cc phng
php ny.
8. Kt qu o lng ri ro hng ngy phi c kim tra, so snh vi kt qu
li, l thc t.
iu 40. Kim sot ri ro th trng trn s kinh doanh
b v cc iu kin, tiu ch xc nh cc khon mc thuc phm vi s kinh doanh
tnh cc trng thi ri ro trn s kinh doanh v phi nh k theo di, nh gi,
lu h s v tnh hnh tun th quy nh ny.
2. T chc tn dng, chi nhnh ngn hng nc ngoi ch c php phn
loi li v chuyn cc khon mc t s kinh doanh sang s ngn hng khi cc
khon mc khng cn p ng c iu kin, tiu ch theo quy nh ti khon
1 iu ny, khng c chuyn cc khon mc t s ngn hng sang s kinh
doanh. Tt c ti liu, chng t lin quan n vic phn loi li v chuyn i cc
cng c ti chnh t s kinh doanh sang s ngn hng phi c lu gi y .
b v cc quy trnh, th tc ghi nhn cc khon mc thuc s kinh doanh.
4. T chc tn dng, chi nhnh ngn hng nc ngoi phi c b phn ring
thc hin cc giao dch t doanh, trong cc giao dch vin c quyn t ch
thc hin cc giao dch trong phm vi cc hn mc v chin lc t doanh; c b
phn qun l; hch ton theo di cc giao dch t doanh v cc khon mc trn s
kinh doanh.
5. Trng hp giao dch hoc tha thun dn n trng thi m phi c
thng bo cho b phn kim sot ri ro theo di v kim sot.
6. Tt c cc trng thi ti chnh thuc phm vi s kinh doanh ca t chc tn
dng, chi nhnh ngn hng nc ngoi phi c o lng v nh gi ti thiu
mt ngy mt ln xc nh mc li, l v trng thi ri ro th trng.
7. i vi vic theo di hn mc ri ro th trng:
a) Sau khi thc hin giao dch, t chc tn dng, chi nhnh ngn hng nc
ngoi phi tnh ton v so snh ri ro th trng pht sinh t giao dch vi hn
mc ri ro th trng tng ng;
b) Giao dch vin phi c thng bo kp thi v hn mc giao dch c
php v hn mc giao dch cn li. T chc tn dng, chi nhnh ngn hng nc
ngoi phi c cc bin php x l kp thi i vi trng hp vi phm hn mc
giao dch.
8. Bo co ni b v ri ro th trng:
a) Chm nht vo 15 gi ngy lm vic tip theo, t chc tn dng, chi nhnh
ngn hng nc ngoi phi c bo co ni b hng ngy v ri ro th trng i
vi s kinh doanh (bao gm c vic i chiu, xc nhn) gi cho cc cp c thm
38
quyn theo quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi,
trong ti thiu bao gm:
(i) Tng trng thi ri ro;
(ii) Mc li, l trong ngy;
(iii) Cc hn mc giao dch trong ngy v tnh hnh s dng cc hn mc
ny tnh n thi im kt thc ngy giao dch.
b) nh k hng qu hoc khi cn thit, t chc tn dng, chi nhnh ngn
hng nc ngoi phi c bo co ni b v ri ro th trng v thc hin nh gi
quy trnh bo co ri ro th trng gi cho cc cp c thm quyn theo quy nh
ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi, trong ti thiu
bao gm:
(i) Tng trng thi ri ro th trng so vi hn mc ri ro th trng;
(ii) Tng trng thi ri ro th trng so vi trng thi ri ro th trng c
tnh trc xc nh cc hn ch ca phng php o lng ri ro th trng;
(iii) Mc li (l) t cc giao dch t doanh v thu nhp t li sut;
(iv) Cc trng hp vt hn mc ri ro; kt qu kim tra sc chu ng i
vi ri ro th trng;
(v) Cc trng hp bt thng trong hot ng giao dch t doanh, thay i
cc gi nh chnh ca phng php o lng ri ro th trng;
(vi) Kt qu r sot, nh gi vic trin khai cc khuyn ngh do Kim ton
ni b, kim ton c lp a ra i vi hot ng t doanh;
(vii) Cc trng hp khng tun th quy nh ti Thng t ny;
(viii) Cc khuyn ngh v qun l ri ro th trng.
Mc 4
QUN L RI RO HOT NG
iu 41. Ni dung chinh sach qun l ri ro hot ng
qun l ri ro thanh khon theo quy nh ti iu 20 Thng t ny.
2. Nguyn tc thc hin kim sot ni b p ng cc yu cu quy nh ti
iu 14 Thng t ny.
3. Phng php o lng ri ro hot ng quy nh ti khon 3 iu 42
Thng t ny.
4. Cc trng hp phi c K hoch duy tr hot ng lin tc (Business
Continuity Plan BCP) theo quy nh ti iu 46 Thng t ny.
5. Cc ni dung khc do t chc tn dng, chi nhnh ngn hng nc ngoi
quyt nh.
iu 42. Nhn dng, o lng, kim sot ri ro hot ng
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy trnh
nhn dng, nh gi y ri ro hot ng trong tt c cc sn phm, hot ng
39
kinh doanh, quy trnh nghip v, h thng cng ngh thng tin v cc h thng
qun l khc.
2. Quy trnh nhn dng ri ro hot ng gm ti thiu cc nhm s c ri ro
hot ng sau:
a) Gian ln ni b: Cc s c tn tht do cc hnh ng c la o, chim
ot ti sn, c vi phm cc chin lc, chnh sch, quy trnh v quy nh ca t
chc tn dng, chi nhnh ngn hng nc ngoi lin quan n t nht mt c nhn
ca t chc tn dng, chi nhnh ngn hng nc ngoi (v d: nhn vin c thc
hin giao dch, hnh ng vt thm quyn, trm cp, li dng thng tin ni b
trc li...);
b) Gian ln bn ngoi: Cc s c tn tht do cc hnh ng c la o,
chim ot ti sn, c vi phm quy trnh v quy nh ca t chc tn dng, chi
nhnh ngn hng nc ngoi do i tng bn ngoi gy nn m khng c s h
tr, gip hoc cu kt ca c nhn, b phn ca t chc tn dng, chi nhnh
ngn hng nc ngoi (v d: trm cp, cp, gi mo th ngn hng, chng t
ngn hng, xm nhp h thng cng ngh thng tin chim ot d liu, tin...);
c) Vi phm chnh sch lao ng v an ton ni lm vic: Cc s c tn tht
do cc hnh ng tri vi cc tha thun trong hp ng lao ng hoc quy nh
ca php lut v lao ng, bo v sc khe v an ton ni lm vic; do cc hnh vi
phn bit i x;
d) V , s sut vi phm quy nh lin quan n khch hng v quy trnh
cung cp sn phm: Cc s c tn tht do cn b v , s sut khi thc hin chc
nng, nhim v c giao theo thm quyn i vi khch hng; hoc do tnh cht,
c th ca sn phm dch v (v d: vi phm bo mt thng tin khch hng, vi
phm quy nh v phng chng ra tin, cung cp sn phm dch v tri quy
nh...);
) H hng, mt mt ti sn, cng c, thit b: Cc s c dn n tn tht do
h hng, mt mt ti sn, cng c, thit b v thm ha t nhin, tc ng ca con
ngi v cc s kin khc (v d: ti sn b ph hy, h hng do thin tai, chy n,
khng b; ti sn mt mt do b t nhp, tin gi...);
e) Gin on hot ng kinh doanh do h thng cng ngh, thng tin: Cc s
c tn tht gy nn gin on hot ng kinh doanh do li h thng cng ngh,
thng tin (v d: li phn mm, phn cng v cc h thng cng ngh thng tin, li
hoc gin on thng tin vin thng...);
g) Bt cp trong quy trnh giao dch v qun l: Cc s c tn tht gy ra do
bt cp v quy trnh thc hin giao dch vi khch hng, i tc v cch thc qun
l giao dch (v d: sai st d liu thng tin u vo, li qun l ti sn bo m,
giy t khng y , khng m bo tnh php l...).
3. T chc tn dng, chi nhnh ngn hng nc ngoi phi c phng php
o lng ri ro hot ng theo cc vn quy nh ti khon 2 iu ny. T
chc tn dng, chi nhnh ngn hng nc ngoi quyt nh p dng phng php
o lng ri ro hot ng theo mt hoc mt s cc phng php sau y:
40
a) S dng cc pht hin ca kim ton ni b v kim ton c lp (Audit
findings);
b) Thu thp v phn tch s liu tn tht ni b v bn ngoi (Internal and
external loss data collection and analysis) :
(i) Xc nh nguyn nhn gy ra cc tn tht ln, mi lin quan vi kim
sot ri ro hot ng, tc ng ca ri ro hot ng n cc ri ro khc;
(ii) nh gi kh nng qun l ri ro hot ng ca t chc tn dng, chi
nhnh ngn hng nc ngoi, xc nh cc hn ch ca v cc ri ro cha xc nh.
c) T nh gi ri ro hot ng v hot ng kim sot ni b (Risk Control
Self Assessment - RCSA) i vi cc hot ng trng yu;
d) S ha v ng b ha cc quy trnh nghip v (Business Process
Mapping - BPM) xc nh cc ri ro chung, ri ro ring ca nghip v v
mi lin h ca cc ri ro ny;
) Ch s kt qu kinh doanh v ch s ri ro (Risk and Performance
indicators) nh gi c th i vi cc yu t tc ng n cc ri ro trng yu
nhm xc nh cc hn ch v qun l ri ro hot ng v cc tn tht tim n;
e) Phn tch kch bn (Scenerio Analysis) xc nh ngun pht sinh ri ro
v cc yu cu kim sot ri ro, gim thiu ri ro trong cc kch bn v s kin c
th xy ra;
g) Cc phng php khc.
4. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin kim sot ri
ro hot ng thng qua kim sot ni b quy nh ti Chng 3 Thng t ny.
iu 43. Hn mc ri ro hot ng
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c hn mc ri ro
hot ng theo cc nhm s c ri ro hot ng quy nh ti Khon 2, iu 42
Thng t ny.
2. Hn mc ri ro hot ng bao gm:
a) Hn mc ti chnh l mc tn tht v ti chnh c ghi nhn, theo di,
gim st kim sot ri ro hot ng;
b) Hn mc phi ti chnh l mc tc ng phi ti chnh (v d: quyn li v
ngha v php l, khch hng, danh ting...) i vi hot ng kinh doanh ca t
chc tn dng, chi nhnh ngn hng nc ngoi phi c ghi nhn, theo di, gim
st kim sot ri ro hot ng.
3. S c ri ro hot ng c tc ng vt hn mc ri ro hot ng phi
c bo co y , kp thi cho cc cp c thm quyn theo quy nh ni b ca
t chc tn dng, chi nhnh ngn hng nc ngoi c bin php kim sot, gim
thiu ri ro hot ng cho s c v cc s c tng t trong tng lai.
iu 44. Qun l ri ro hot ng i vi hot ng thu ngoi, quy
trnh cng ngh
1. T chc tn dng, chi nhnh ngn hng nc ngoi khi thc hin thu
ngoi phi m bo:
41
a) Hot ng thu ngoi mang li li ch (gim chi ph qun l; chuyn
nghip ho mt s khu ca quy trnh nghip v; m rng kh nng cung cp cc
sn phm, dch v, hot ng kinh doanh; nng cao cht lng sn phm, dch v,
hot ng kinh doanh v cc li ch hp php khc);
b) Cc ri ro pht sinh t hot ng thu ngoi phi c nhn din, o
lng, theo di v kim sot.
2. Vic qun l ri ro hot ng i vi hot ng thu ngoi phi c quy
nh ti quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi, ti
thiu bao gm:
a) Phn cp, y quyn ph duyt, quyt nh i vi cc hot ng thu
ngoi;
b) Thm nh nng lc ca doanh nghip thu ngoi p ng cc yu cu,
mc tiu ra ca hot ng thu ngoi;
c) Nguyn tc tho thun cc hp ng thu ngoi m bo cht ch, y ,
bo v quyn s hu v bo mt cc c s d liu v cc quyn chm dt hp ng
thu ngoi; mc v phm vi hot ng thu ngoi; trch nhim c th ca t
chc tn dng, chi nhnh ngn hng nc ngoi v doanh nghip thu ngoi v cc
iu khon x l tranh chp theo quy nh ca php lut;
d) Qun l, theo di cc ri ro pht sinh i vi hp ng thu ngoi, bao
gm cc nng lc ti chnh ca doanh nghip thu ngoi;
) H thng kim sot hiu qu trong t chc tn dng, chi nhnh ngn hng
nc ngoi v doanh nghip thu ngoi;
e) K hoch duy tr hot ng lin tc cho hot ng thu ngoi hoc yu
cu doanh nghip thu ngoi c k hoch duy tr hot ng cho hot ng thu
ngoi.
3. Qun l ri ro hot ng i vi vic ng dng cng ngh, quy trnh t
ng (gi tt l quy trnh cng ngh) m bo cc yu cu sau:
a) C c ch qun l v gim st bo m quy trnh cng ngh, (bao gm c
cc hp ng thu ngoi), ph hp v h tr cho cc mc tiu kinh doanh ca t
b) C phng php nhn dng, o lng, theo di v kim sot i vi ri ro
hot ng do vic ng dng quy trnh cng ngh.
c) Phn b ngun lc, u t vn ph hp pht trin h tng cng ngh
(bao gm: h thng cng ngh thng tin, h thng thng tin lin lc, cc phn mm
v phn cng, c s d liu, quy ch vn hnh v cc cu phn khc) kh nng
hot ng trong iu kin kinh doanh bnh thng v iu kin kinh doanh kh
khn; duy tr c s d liu v cc h thng ng b, an ton, bo mt v hot ng
lin tc p ng mc tiu kinh doanh ca t chc tn dng, chi nhnh ngn hng
nc ngoi.
iu 45. Mua bo him gim thiu tn tht do ri ro hot ng
1. T chc tn dng, chi nhnh ngn hng nc ngoi c mua bo him
gim thiu tn tht do ri ro hot ng trong trng hp tn tht do s c ri ro
42
hot ng vt qu hn mc ri ro hot ng hoc gim thiu tn tht do s c
ri ro hot ng.
2. T chc tn dng, chi nhnh ngn hng nc ngoi khng c mua bo
him thay th qun l ri ro hot ng v phi nh gi y vic mua bo
him c thc s gim thiu tn tht do s c ri ro hot ng, ri ro khi doanh
nghip bn bo him khng thc hin ng theo hp ng mua bo him v cc ri
ro mi khc.
3. Hi ng qun tr, Hi ng thnh vin, ngn hng m phi chu trch
nhim:
a) Quyt nh hn mc ri ro hot ng, m bo ph hp vi nng lc ti
chnh ca t chc tn dng, chi nhnh ngn hng nc ngoi mua bo him
gim thiu tn tht do ri ro hot ng;
b) nh k hng nm, r sot iu chnh (nu cn thit) chnh sch mua
bo him, quy trnh qun l vic mua bo him gim thiu tn tht do ri ro hot
ng.
4. Vic mua bo him gim thiu tn tht do ri ro hot ng phi c
thc hin i vi tng s c hoc nhm s c ri ro hot ng. Hp ng mua bo
him phi tun th quy nh ca php lut.
iu 46. K hoch duy tr hot ng lin tc
1. K hoch duy tr hot ng lin tc phi m bo duy tr hot ng lin
tc ca t chc tn dng, chi nhnh ngn hng nc ngoi trong cc trng hp
sau:
a) Mt ti liu, thng tin, d liu quan trng;
b) H thng cng ngh thng tin b s c;
c) Cc trng hp thm ha, thin tai, chy n;
d) Cc trng hp cn thit khc.
2. K hoch duy tr hot ng lin tc ti thiu p ng cc yu cu sau:
a) Ph hp vi tng hot ng kinh doanh trng yu trn c s phn tch
nh gi mc tc ng (Business Impact Analysis - BIA);
b) Khi phc c cc hot ng kinh doanh b gin on v trng thi bnh
thng theo thi hn yu cu (bao gm c vic lp Trung tm d liu d phng
trong trng hp cn thit);
c) c th nghim nh k nh gi mc ph hp v hiu qu. Kt
qu nh gi phi c lp thnh vn bn v bo co cho Hi ng qun tr, Hi
ng thnh vin, ngn hng m v Ban iu hnh ca t chc tn dng, chi nhnh
ngn hng nc ngoi.
d) nh k hng nm c nh gi, r sot v chnh sa (nu cn thit).
iu 47. Bo co ni b v ri ro hot ng
hng nc ngoi phi c bo co ni b v ri ro hot ng v thc hin nh gi
43
quy trnh bo co ri ro hot ng gi cho cc cp c thm quyn theo quy nh
2. Bo co ni b v ri ro hot ng ti thiu gm:
a) Cc vi phm kh nng chp nhn ri ro, hn mc ri ro;
b) Cc s kin ri ro hot ng v tn tht trng yu;
c) Cc s kin v tc ng bn ngoi nh hng n ri ro hot ng ca t
d) Kt qu nh gi t l an ton vn i vi ri ro hot ng ti thi im
bo co v trong tng lai;
) Kt qu kim tra sc chu ng i vi ri ro hot ng;
e) kin nh gi, kt lun ca c quan c thm quyn, cc t chc c lp
khc v ri ro hot ng gi cho t chc tn dng, chi nhnh ngn hng nc
ngoi;
g) Thay i v phng php o lng ri ro hot ng;
h) Cc trng hp khng tun th quy nh ti Thng t ny;
i) Cc khuyn ngh v k hoch theo di tnh hnh thc hin khuyn ngh i
vi qun l ri ro hot ng.
3. c c s, thng tin nh gi tnh hiu qu ca h thng qun l ri
ro hot ng, bo co ni b v ri ro hot ng phi m bo cc yu cu sau y:
a) y , chnh xc, thng nht i vi tt c cc sn phm, hot ng kinh
doanh, quy trnh nghip v, h thng cng ngh thng tin v cc h thng qun l
khc ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Kp thi trong c trng hp iu kin hot ng bnh thng v iu
kin hot ng kh khn; tn sut bo co phi ph hp vi nhng thay i ca
mi trng kinh doanh;
c) C cc ch s v ri ro hot ng ni b v cc thng tin bn ngoi v mi
trng, iu kin kinh doanh lin quan n cc qu trnh ra quyt nh.
Mc 5
QUN L RI RO THANH KHON
iu 48. Chnh sch quan ly ri ro thanh khoan
qun l ri ro thanh khon theo quy nh ti iu 20 Thng t ny, ti thiu gm:
a) Mc tiu qun l ri ro thanh khon;
b) Nguyn tc duy tr c cu Ti san, N phi tra hp l (k t h p quan ly Tai
san/N phai tra vi quan ly thanh khoan) m bo kh nng thanh khoan;
c) Chin lc a dng ha ngun vn huy ng tng s n inh N phai
tra v h tr thanh khoan hng ngay trn c s xc inh:

(i) Ngun v n huy ng c th duy tr trong b t c hoan cnh nao;
(ii) Ngun v n huy ng se bi ru
t d n khi co v n xay ra;
44
(iii) Ngun vn huy ng se bi ru
t ngay l p tc khi c v n xay ra.
c) Nguyn tc quan ly thanh khoan theo cac ng ti n.
2. Chnh sch quan ly rui ro thanh khon phai m bo cc yu cu sau:
a) c thng tin kp thi cho cc ca nhn, b ph n lin quan quan ly Tai
san/N phai tr vi qun ly thanh khoan;
b) c thc hi n cho toan t chc tin du ng, chi nhanh ngn hang nc
ngoai (t hi s chnh n cc chi nhnh);
c) c nh gi li ti thi u mt nm m t l n ho c khi co thay i ln do
ch quan (v du thay i chi n l c kinh doanh) ho c do khach quan (vi du thay
i v i u kin kinh t) tc ng n trng thi rui ro thanh khoan hin ta i va
tng lai ca t chc tn dng, chi nhanh ngn hng nc ngoai va iu chin h (n u
cn thit) cho ph hp vi thc tin quan ly rui ro thanh khoan va tin h hinh kinh
doanh cua t chc tin du ng, chi nhanh ngn hang nc ngoai.
iu 49. Quy trnh qun l ri ro thanh khoan
1. Quy trnh qun l ri ro thanh khon phi c quy nh ti quy nh ni
b ca t chc tn dng, chi nhnh ngn hng nc ngoi theo quy nh ti iu 21
Thng t ny, t i thiu g m:
a) Quy trnh xy dng chnh sch qun l ri ro thanh khon; thit lp hn
mc ri ro thanh khon; o lng, theo di ri ro thanh khoan, kim tra sc chu
ng lp k hoa ch d phong, cc bin php x ly thiu hu t thanh khoan ta m thi
va di ha n trong tng kch bn;
b) Chc nng, nhim v ca cc c nhn, b phn tham gia qun ly rui ro
thanh khon (qun l c cu bang cn i tai sn, theo doi thi trng, l p k hoa ch
d phong, thc hi n bao cao quan ly rui ro thanh khoan, phn c p th m quy n ra
quy t nh co rui ro thanh khoan);
c) C ch bao co v ra soat kha nng thanh khoan;
d) Cac phng phap, cng cu quan l rui ro thanh khon o lng, theo
di v kim sot rui ro thanh khoan (g m cc ha n mc va ty l rui ro thanh khoan
va c s thit l p cac ha n mc va ty l nay).
2. Quy trnh qun l ri ro thanh khoan phai am bao cc yu cu sau:
a) Nhn da ng va xac inh
chin h xac, kip thi nguyn nhn, y u t hi n ta i va
tng lai lm pht sinh rui ro thanh khoan canh bao cho Ban i u hanh;
b) o lng va theo doi rui ro thanh khoan theo quy nh ta i i u 50 Thng
t nay trnh t n th t ln, khi kho khn v thanh khoan va t i a hoa l i nhu n t
cc ngu n v n hin c;
c) C h thng thng tin qun l, c s h tng cng ngh thng tin v c s
d nhn dng, o lng, theo doi, ki m sot v bo co ri ro thanh khon hin
ta i va tng lai;
) c nh k nh gia la i va c p nh t khi co cac hoa t ng, san ph m
mi ho c co thay i v phng php va h th ng quan ly rui ro thanh khoan.
iu 50. Hn mc ri ro thanh khon
45
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi thit lp hn mc
ri ro thanh khon theo quy nh ti iu 22 Thng t ny, gm:
a) T l kh nng chi tr, t l D n cho vay/Tng tin gi, t l vn ngn
hn s dng cho vay trung di hn, t l gp vn mua c phn;
b) T l, hn mc thanh khon khc do t chc tn dng, chi nhnh ngn
hng nc ngoi quyt nh.
2. Hn mc ri ro thanh khon phi c r sot, nh gi li ti thiu mt
nm mt ln hoc vo thi im c nhng thay i nh hng n ri ro thanh
khon.
3. T chc tn dng, chi nhnh ngn hng nc ngoi phi c bin php x
l kp thi i vi cc trng hp vt hn mc ri ro thanh khon.
iu 51. o lng v kim sot ri ro thanh khon
1. o lng v theo di ri ro thanh khon theo cc ng tin, m bo cnh
bo sm cc ri ro thanh khon v c cc bin php x l thiu ht thanh khon,
ph hp vi quy m, mc phc tp ca hot ng kinh doanh c ri ro thanh
khon ca t chc tn dng, chi nhnh ngn hng nc ngoi.
2. o lng v theo di ri ro thanh khon ti thiu bao gm:
a) Thang k hn c lp cho ngy hm sau v cc khong thi gian c th
(1 tun, 1 thng, 3 thng, 6 thng, 1 nm hoc nhiu hn) xc nh chnh lch
v dng tin thng qua so snh dng tin ra v dng tin vo, lm c s thc hin
t l kh nng chi tr theo quy nh ca Ngn hng Nh nc v cc t l, hn mc
ri ro thanh khon do t chc tn dng, chi nhnh ngn hng nc ngoi quy nh;
b) Qun l thanh khon hng ngy nhm m bo duy tr lng hp l cc
ti sn thanh khon cao; xc nh c nhu cu vn trong tng lai v qun l vic
tip cp cc ngun thanh khon;
c) Kim tra sc chu ng xc nh kh nng thc hin cc ngha v v
cam kt hng ngy theo ti thiu hai tnh hung sau:
(i) Dng tin t hot ng kinh doanh trong iu kin hot ng bnh
thng;
(ii) Dng tin t hot ng kinh doanh trong iu kin gp kh khn v kh
nng chi tr, thanh khon.
d) Lp k hoch d phng, trong d kin dng tin, ngun vn tng lai
i vi cc tnh hung thiu ht thanh khon v cc bin php x l c kh
nng p ng quy nh v kh nng chi tr.
hng nc ngoi phi c bo co ni b v ri ro thanh khon v thc hin nh
gi quy trnh bo co ri ro thanh khon gi cho cc cp c thm quyn theo
quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi.
4. Bo co ni b v ri ro thanh khon gm:
a) Nhn nh v uy tn cua t chc tin du ng, chi nhanh ngn hang nc ngoai
va tnh hinh th trng;
46
b) Ch t l ng tai san va xu hng ch t lng tai san, thu nh p d ki n;
c) C c u cua bang cn i tai san, sn phm ti n gi mi, i t ng gi
ti n, ky hn va lai su t ti n gi;
d) Cac ngu n cung ng thanh khoan, chnh l ch v dong ti n, ky ha n ngu n
v n, tinh hin h tun thu cc ha n mc rui ro thanh khoan;
) Cac trng h p ngoa i l va cac n i dung khac tuy thu c vao quy m, mc
phc ta p cua rui ro thanh khoan;
e) Cc trng hp khng tun th quy nh ti Thng t ny;
h) Cc khuyn ngh v k hoch theo di tnh hnh thc hin khuyn ngh
i vi qun l ri ro hot ng.
Mc 6
QUN L RI RO TP TRUNG
iu 52. Chnh sch qun l ri ro tp trung
qun l ri ro tp trung theo quy nh ti iu 20 Thng t ny, ti thiu gm:
a) Nguyn tc a dng ha hot ng kinh doanh theo i tc, khch hng,
ngnh, lnh vc kinh doanh, sn phm, a bn trnh ri ro tp trung;
b) Gi tr xc nh mc tc ng ng k quy nh ti khon 9 iu 3
Thng t ny v nguyn tc xc nh hot ng kinh doanh c ri ro tp trung;
c) Cc trng hp ngoi l v quy trnh thc hin, thm quyn quyt nh,
gim st cc trng hp ngoi l.
2. Chnh sch qun l ri ro tp trung phi m bo cc yu cu sau:
a) Lm c s thit lp hn mc ri ro tp trung, thc hin vic a dng ha
hot ng;
b) c thc hi n cho toan t chc tin du ng, chi nhanh ngn hng nc
ngoai (t hi s chnh n cc chi nhnh);
c) Mc gi tr xc nh ri ro tp trung quy nh ti khon 1 iu ny ph
hp vi quy nh ca php lut.
iu 53. Hn mc ri ro tp trung
b v hn mc ri ro tp trung theo quy nh ti iu 22 Thng t ny, ti thiu
gm cc hn mc ri ro tp trung theo i tc, khch hng (bao gm ngi c
lin quan), ngnh, lnh vc, sn phm, a bn.
2. Hn mc ri ro tp trung phi m bo:
a) Ph hp vi trng thi ca cc ri ro khc, quy m hot ng kinh doanh
47
b) Ph hp vi iu kin v kinh t - x hi, mi trng kinh doanh tc
ng n i tc, khch hng, ngnh, lnh vc, sn phm, a bn kinh doanh ca
t chc tn dng, chi nhnh ngn hng nc ngoi.
iu 54. Nhn dng, o lng, kim sot ri ro tp trung
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi xc nh hot
ng c ri ro tp trung i vi tt c cc hot ng kinh doanh ca t chc tn
dng, chi nhnh ngn hng nc ngoi, gm:
a) Hot ng kinh doanh c hch ton l khon mc ni bng, khon
mc ngoi bng ca t chc tn dng, chi nhnh ngn hng nc ngoi;
b) Hot ng kinh doanh cha c hch ton theo quy nh ca php lut
v hch ton k ton;
c) Hot ng nhm phng nga, gim thiu ri ro.
2. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin o lng
ri ro tp trung trn c s nh gi mc ph thuc ca thu nhp, trng thi ri
ro vi tng hot ng kinh doanh c ri ro tp trung.
3. nh k su thng 01 ln hoc khi cn thit, t chc tn dng, chi nhnh
ngn hng nc ngoi phi c bo co ni b v ri ro tp trung v thc hin nh
gi quy trnh bo co ri ro tp trung gi cho cc cp c thm quyn theo quy
nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi.
4. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin kim sot
ri ro tp trung thng qua:
a) Chin lc kinh doanh i vi i tc, khch hng (bao gm ngi c
lin quan), ngnh, lnh vc, sn phm, a bn;
b) Bin php x l kp thi i vi cc trng hp vt qu hn mc ri ro
tp trung;
c) C ch phn cp, y quyn cho tng c nhn, b phn trong vic thc
hin cc quyt nh i vi cc hot ng kinh doanh c ri ro tp trung.
Mc 7
QUN L RI RO LI SUT TRN S NGN HNG
iu 55. Chnh sch, hn mc qun l ri ro li sut trn s ngn hng
qun l ri ro li sut trn s ngn hng theo quy nh ti iu 20 Thng t ny, ti
thiu gm:
a) Nguyn tc qun l cc k hn gia cc ti sn ti chnh, n phi tr ti
chnh;
b) Chnh sch li sut chung, s dng cc hp ng quyn chn li sut;
c) Cc trng hp ngoi l v quy trnh thc hin, thm quyn quyt nh,
gim st cc trng hp ngoi l;
d) Nguyn tc la chn phng php o lng ri ro li sut trn s ngn
hng.
48
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi c hn mc ri ro
li sut trn s ngn hng theo quy nh ti iu 22 Thng t ny, ti thiu gm:
a) Mc chnh lch li sut bnh qun gia li sut cho vay v li sut huy
ng;
b) Hn mc thc hin hp ng quyn chn li sut.
iu 56. Quy trnh qun l ri ro li sut trn s ngn hng
1. Quy trnh qun l ri ro li sut trn s ngn hng phi c quy nh ti
quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi theo quy
nh ti iu 21 Thng t ny, t i thi u g m:
a) Quy trnh xy dng chnh sch qun l ri ro li sut trn s ngn hng;
thit lp hn mc ri ro; o lng, theo di ri ro li sut trn s ngn hng, kim
tra sc chu ng lp k hoa ch d phong;
b) Chc nng, nhim v ca Hi ng ALCO, cc c nhn, b phn tham
gia qun l ri ro li sut trn s ngn hng (qun ly bang cn i tai san theo c
cu k hn, li sut, phn c p th m quy n ra quy t inh
co rui ro li sut trn s
ngn hng);
c) Cc b phn chu trch nhim o lng, gim st v kim sot ri ro li
sut trn s ngn hng phi c c lp vi b phn kinh doanh pht sinh ri ro
li sut trn s ngn hng;
d) C ch bao co v r soat k hn, li sut ca cc khon mc trn s ngn
hng;
) Quy trnh xy dng cng c o lng, theo doi va kim soat rui ro li
sut trn s ngn hng.
2. Quy trinh quan l ri ro li sut trn s ngn hng phi m bao cc yu
cu sau:
a) Nhn dng v xc inh chin h xac, kp thi nguyn nhn, y u t hi n ta i va
tng lai lm pht sinh ri ro li sut trn s ngn hng (bao gm ri ro mi pht
sinh t vic thc hin hot ng phng nga ri ro li sut);
b) o lng, theo di ri ro li sut trn s ngn hng quy inh
ta i i u 24
Thng t nay;
c) C h thng thng tin qun l, c s h tng cng ngh thng tin v c s
d liu nhn dng, o lng, theo doi, ki m soat v bo co ri ro li sut trn
s ngn hng hi n ti va tng lai;
d) R sot, nh gi tt c cc sn phm, hot ng mi c th pht sinh ri
ro li sut trn s ngn hng nhm m bo c chnh sch v quy trnh ph hp
gim st v kim sot cc sn phm ny trc khi thc hin;
) Cc hot ng phng nga ri ro li sut hoc qun l ri ro li sut trn
s ngn hng phi c cp c thm quyn ph duyt theo quy nh ni b ca t
chc tn dng, chi nhnh ngn hng nc ngoi trc khi thc hin.
iu 57. o lng ri ro li sut trn s ngn hng
49
1.T chc tn dng, chi nhnh ngn hng nc ngoi phi xc nh mc
gim st d kin gi tr hin ti rng ca dng tin trong tng lai ca cc khon
mc trn s ngn hng theo ng cong li sut trong trng hp Bng cn i
k ton ca t chc tn dng, chi nhnh ngn hng nc ngoi chu nh hng
ca cc c sc v li sut. Theo :
a) i vi gi tr chu ri ro l ng Vit Nam v ng tin ca cc nc
G10:
(i) Nhm quan st v thay i li sut th nht n th 99 c thi hn nm
gi 1 nm (240 ngy lm vic) v c thi gian quan st ti thiu 5 nm;
(ii) Mt c sc li sut kp c thay i mc li sut trn di 200 im c
bn (basic points).
b) i vi gi tr chu ri ro l ng tin khng thuc cc nc G10:
(i) Nhm quan st v thay i li sut th nht n th 99 c thi hn nm
gi 1 nm (240 ngy lm vic) v c thi gian quan st ti thiu 5 nm; hoc
(ii) C sc kp c nh hng nghim trng tng ng vi nhm quan st
v thay i li sut th nht n th 99 c thi hn nm gi 1 nm (240 ngy lm
vic) v c thi gian quan st ti thiu 5 nm i vi cc loi tin t khng thuc
cc nc G10.
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi m bo:
a) p ng yu cu v ln quan st i vi cc c sc li sut quy nh
ti khon 1 iu ny;
b) Cn c iu kin th trng hoc d liu lch s v din bin li sut
xc nh kch bn thay i mc li sut; t lm c s xem xt trng thi ca ti
sn, n phi tr chu ri ro li sut trn s ngn hng;
c) Kt qu o lng ri ro li sut trn s ngn hng phi phn nh mc
tc ng i vi gi tr th trng hoc gi tr hin ti ca cc trng thi nhy cm
vi li sut v mc tc ng ln thu nhp ca t chc tn dng, chi nhnh ngn
hng nc ngoi do li sut thay i;
d) o lng ri ro li sut cho tng loi ng tin c trng thi ri ro ln
trn s ngn hng theo nh gi ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
3. T chc tn dng, chi nhnh ngn hng nc ngoi c th s dng cc
phng php khc nhau o lng ri ro li sut trn s ngn hng (v d: phn
tch khong cch - gap analysis, m hnh c lng doanh thu v c lng gi
tr kinh t) ph hp vi c im hot ng, nguyn nhn ca ri ro li sut v
danh mc ri ro ca t chc tn dng, chi nhnh ngn hng nc ngoi.
4. nh k hng qu, t chc tn dng, chi nhnh ngn hng nc ngoi phi
o lng ri ro li sut thuc phm vi s ngn hng. Ty theo bn cht, quy m v
mc phc tp ca s ngn hng, t chc tn dng, chi nhnh ngn hng nc
ngoi quy nh tn sut o lng nh k (hng thng, hng tun, hng ngy) v
cc trng hp t xut.
iu 58. Kim sot ri ro li sut trn s ngn hng
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1. Khi nh gi mc nhy cm vi li sut ca trng thi khng xc nh
c thi gian o hn, thi im n nh mc li sut mi, t chc tn dng, chi
nhnh ngn hng nc ngoi ghi nhn bng vn bn cc gi nh c s dng lm
cn c nh gi.
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi c bin php x
l kp thi cc trng hp vt hn mc ri ro li sut trn s ngn hng.
3. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin cc bin
php phng nga ri ro li sut trn s ngn hng c cp c thm quyn ph
duyt v c bo co nh gi v kt qu thc hin cc bin php phng nga ri
ro li sut trn s ngn hng.
hng nc ngoi phi c bo co ni b v ri ro li sut trn s ngn hng v thc
hin nh gi quy trnh bo co ri ro li sut trn s ngn hng gi cho cc cp
c thm quyn theo quy nh ni b ca t chc tn dng, chi nhnh ngn hng
nc ngoi.
Chng V
NH GI NI B V MC VN
iu 59. Yu cu, ni dung, c cu t chc thc hin nh gi ni b
mc vn:
1. Vic nh gi ni b v mc vn phi m bo:
a) Tun th quy nh v t l an ton vn ca Ngn hng Nh nc;
b) Nhn dng, o lng mc v xu hng ri ro ca cc hot ng trng
yu;
c) Duy tr mc vn mc tiu ph hp vi c th ri ro, quy m, c im
v mc phc tp ca hot ng kinh doanh, mi trng hot ng kinh doanh
d) Lm c s cho vic xy dng chin lc kinh doanh, k hoch kinh
doanh ca t chc tn dng, chi nhnh ngn hng nc ngoi v iu chnh cc
chin lc, k hoch kinh doanh ny khi c thay i v mi trng hot ng,
cc nhn t c th tc ng n ri ro, ngun vn;
) Thc hin nh k hng nm hoc khi mi trng kinh doanh, chin
lc kinh doanh, c th, quy m hot ng thay i m t chc tn dng, chi
nhnh ngn hng nc ngoi nh gi mc vn khng cn p ng c yu cu
v vn.
2. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin nh gi
ni b v mc vn ti thiu gm cc ni dung sau:
a) Xc nh vn mc tiu;
b) Kim tra sc chu ng v vn;
c) Lp k hoch vn;
d) Gim st v bo co ni b v mc vn theo quy nh ti iu 6
Thng t ny;
51
) T nh gi quy trnh nh gi ni b v mc vn;
e) Kim ton ni b i vi nh gi ni b v mc vn quy nh ti
iu 79 Thng t ny.
3. T chc tn dng, chi nhnh ngn hng nc ngoi phi c c cu t
chc v nh gi ni b v mc vn gm:
a) Hi ng qun l vn t c c Ch tch l Ph Tng Gim c ti chnh
v cc thnh vin kim nhim t b phn kinh doanh, b phn qun l ri ro, b
phn ti chnh - k ton theo quy nh ni b ca t chc tn dng, chi nhnh
ngn hng nc ngoi. Hi ng qun l vn t c chu trch nhim:
(i) Ch o xy dng quy trnh nh gi mc vn trnh Hi ng
qun tr, Hi ng thnh vin, ngn hng m ph duyt v t chc thc hin sau
khi quy nh ni b v quy trnh nh gi mc vn c ban hnh;
(ii) Duyt khu v ri ro, k hoch vn, nguyn tc xc nh vn kinh t,
kim tra sc chu ng v vn (mc tiu, kch bn, kt qu ca vic thc hin
kim tra sc chu ng v vn).
b) T chc tn dng, chi nhnh ngn hng nc ngoi quyt nh thnh lp
b phn ring hoc giao cho b phn kinh doanh, b phn qun l ri ro thc hin
xy dng quy trnh nh gi mc vn, khu v ri ro, k hoch vn, nguyn
tc xc nh vn kinh t, kim tra sc chu ng v vn ph hp vi quy m, mc
phc tp trong hot ng ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
4. nh k hng nm hoc khi cn thit, t chc tn dng, chi nhnh ngn
hng nc ngoi phi c bo co ni b v nh gi ni b mc vn gi cho
Ban kim sot, Hi ng qun tr, Hi ng thnh vin, ngn hng m theo quy
nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi.
iu 60. Xc nh vn mc tiu
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi xc nh Vn
mc tiu cho 03 nm tip theo m bo khng vi phm quy nh t l an ton
vn trong iu kin hot ng bnh thng v trong iu kin th trng c din
bin bt li. Vic xc nh Vn mc tiu da trn c s:
a) Yu cu v t l an ton vn theo quy nh ca Ngn hng Nh nc;
b) Nhu cu vn theo khu v ri ro;
c) Mc tiu, kh nng t c mc tiu li nhun, c tc;
d) Kh nng huy ng thm vn.
2. xc nh nhu cu vn theo quy nh khon 1 iu ny, t chc tn
dng, chi nhnh ngn hng nc ngoi phi xc nh vn kinh t theo mt trong
cc phng php sau y:
a) Phng php t di ln (bottom-up): Phng php ny tng hp yu
cu v vn i vi tng loi ri ro;
b) Phng php t trn xung (top-down): Phng php ny thc hin
kim tra sc chu ng i vi trng thi vn tng th;
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c) Phng php m hnh vn kinh t (economic capital model): Vn kinh
t c xc nh trn c s m hnh nh gi ri ro, o lng mc vn b p ri
ro do t chc tn dng, chi nhnh ngn hng nc ngoi xy dng.
3. T chc tn dng, chi nhnh ngn hng nc ngoi xc nh tng cu
phn vn mc tiu (Vn t c, Vn cp 1, vn cp 2) theo nguyn tc:
a) L gi tr ln hn gia mc vn theo quy nh v t l an ton vn ca
Ngn hng Nh nc v vn kinh t;
b) Yu cu b sung vn (nu cn);
c) So snh nhm ng hng bao gm c cc t chc tn dng c xp hng
tng t (nu cn).
iu 61. Kim tra sc chu ng v vn
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi thc hin kim
tra sc chu ng v vn theo quy nh ti iu 25 Thng t ny :
a) Hiu r trng thi ri ro trong cc hot ng trng yu;
b) Xc nh v kim chng cc gi nh;
c) nh gi mc ph hp ca Vn mc tiu d kin;
d) nh gi khu v ri ro so vi nng lc chp nhn ri ro ca t chc tn
) Kim tra tnh ph hp v kt qu ca m hnh vn kinh t (nu c).
2. T chc tn dng, chi nhnh ngn hng nc ngoi thc hin kim tra
sc chu ng v vn nh sau:
a) Ti thiu 02 kch bn: Kch bn hot ng bnh thng (bussiness as
usual scenario) v kch bn c din bin bt li (stress scenario) vi cc gi nh
c xy dng, nh gi y m bo:
(i) C kh nng xy ra trn c s phn tch cc s kin xy ra trong lch
s, d bo thng k tnh hnh kinh t v m, din bin v ti chnh - ngn hng;
(ii) C tc ng n trng thi ca cc ri ro trng yu v t l an ton vn;
(iii) C tnh ngn hn (ti a mt nm) v di hn (ti thiu 3 nm).;
b) Kim tra sc chu ng v vn m bo b p cc ri ro trng yu ti
thiu gm ri ro tn dng, ri ro hot ng v ri ro th trng;
c) nh gi cht lng, kh nng h tr hot ng kinh doanh bnh thng
v kh nng chu l ca cc cu phn vn;
d) Kim tra khu v ri ro vi kh nng chu ng ri ro thc t ca t chc
) nh gi cc ngun vn trong tng lai v yu cu v vn trong cc
kch bn c din bin bt li.
3. T chc tn dng, chi nhnh ngn hng nc ngoi cn c kt qu ca
vic thc hin kim tra sc chu ng v vn c s iu chnh chin lc kinh
doanh v xy dng k hoch vn cho ph hp.
iu 62. Lp k hoch vn
53
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi lp k hoch
vn m bo:
a) t c vn mc tiu hin ti v d kin, k c trong kch bn c din
bin bt li nht;
b) C tnh kh thi theo tnh hnh th trng v ph hp vi cc quy nh c
lin quan ca php lut;
2. K hoch vn ti thiu gm cc ni dung sau:
a) Ngun tng vn d kin gm:
(i) Kh nng tng vn ni ti t ngun li nhun gi li;
(ii) Kh nng tip cn ngun vn bn ngoi di cc hnh thc: Vn cp 1
(pht hnh thm c phiu v cc hnh thc khc theo quy nh ca php lut);
Vn cp 2 (pht hnh cng c vn c tnh cht n, n th cp v cc cng c ti
chnh khc theo quy nh ca php lut); kh nng cng nh mc sn sng
cung cp thm vn t pha cc c ng ln, cng ty m, ngn hng m...;
b) D kin phn b vn cho cc hot ng kinh doanh m bo:
(i) Xc nh mc vn sn c s dng cho hot ng kinh doanh l s chnh
lch gia ngun vn v mc vn m;
(ii) Cn i gia bn ngun vn (nng lc chp nhn ri ro) vi vn kinh
t. Ngun vn ch yu b nh hng bi cc giao dch vn c hoch nh v
li nhun d kin. Nhu cu vn ch yu c quyt nh bi cc k hoch kinh
doanh, d bo v ri ro v tnh hung kinh t v m.
(iii) C quy trnh phn b vn theo trnh t nh sau:
- Xc lp cc ch tiu ti chnh (t l gia thu nhp c iu chnh ri ro so
vi vn t c (RAROC), li nhun rng sau thu) cho tng hot ng kinh
doanh. Trng hp mc vn sn c khng p ng c t l an ton vn theo
quy nh, cc ch tiu ti chnh phi c iu chnh p ng t l an ton vn
theo quy nh;
- Trn c s cc ch tiu ti chnh, t chc tn dng, chi nhnh ngn hng
nc ngoi phi xc nh mc tng trng danh mc u t, k hoch kinh doanh
v xc nh yu cu v vn t c tng ng (bao gm c vn b sung trong
trng hp cn thit);
c) K hoch d phng v vn khi kim tra sc chu ng v vn, trong
c chi ph tng vn gm:
(i) Cc din bin bt li ca kch bn c din bin bt li;
(ii) Xc nh mc thay i t l an ton vn t cc din bin bt li;
(iii) Xc nh mc tng vn hoc iu chnh k hoch kinh doanh;
(iv) Xy dng k hoch d phng t c mc vn ti thiu theo quy
nh trong thi gian sm nht.
4. Trn c s k hoch vn, t chc tn dng, chi nhnh ngn hng nc
ngoi phi xc nh cc mc cnh bo sm i vi cc trng hp khng p ng
t l an ton vn, vn kinh t theo di, kim sot v qun l vn. trnh vic
54
vi phm t l an ton vn theo quy nh, t chc tn dng, chi nhnh ngn hng
nc ngoi c th thc hin mt hoc mt s cc gii php sau y khi chm n
mc cnh bo:
a) Tng b sung vn;
b) iu chnh k hoch chia c tc;
c) Gim hoc dng cc hot ng kinh doanh mi, sn phm mi;
d) iu chnh c cu ti sn gim tng ti sn c tnh theo ri ro;
) Cc gii php khc theo quy nh ca php lut.
5. Khi thc hin cc gii php quy nh ti khon 4 iu ny, t chc tn
dng, chi nhnh ngn hng nc ngoi phi:
a) Chng minh gii php s lm tng t l an ton vn;
b) D kin c th thi gian, l trnh thc hin gii php;
c) Chng minh tnh kh thi ca gii php trong kch bn c din bin bt
li;
d) nh gi tc ng ca gii php n uy tn ca t chc tn dng, chi
nhnh ngn hng nc ngoi v kh nng duy tr hot ng lin tc.
iu 63. nh gi c lp i vi quy trnh nh gi ni b v mc
vn
1. Quy trnh nh gi ni b v mc vn ca t chc tn dng, chi nhnh
ngn hng nc ngoi phi c r sot, nh gi c lp bi kim ton ni b
hoc cc b phn, c nhn khng chu trch nhim xy dng hoc trin khai quy
trnh.
2. T chc tn dng, chi nhnh ngn hng nc ngoi phi m bo:
a) Vic a ra kin nh gi c lp i vi quy trnh nh gi ni b v
mc vn khng b chi phi bi cc yu t xung t li ch v t li;
b) Cc chnh sch v quy trnh c thit lp nhm m bo b phn nh
gi c lp i vi quy trnh nh gi ni b v mc vn khng b chi phi v
chu p lc t cc cc bn c li ch t kt qu nh gi c th;
c) B phn nh gi c lp quy trnh nh gi ni b v mc vn phi
c nng lc chuyn mn thc hin nhim v hiu qu v cht vn i vi
c nhn/b phn chu trch nhim thit k v trin khai quy trnh nh gi vn;
d) Kt qu nh gi c lp quy trnh nh gi ni b v mc vn phi
c bo co cho Hi ng qun tr v Ban iu hnh.
3. T chc tn dng, chi nhnh ngn hng nc ngoi m bo ni dung
nh gi c lp quy trnh nh gi ni b v mc vn phi bao gm vic
nh gi:
a) S ph hp ca cc gi nh v phng php s dng trong quy trnh
nh gi ni b mc vn;
b) Tnh hp l v hiu lc ca quy trnh kim tra sc chu ng v kch bn
nh gi;
55
c) Cc gii hn ca quy trnh nh gi ni b mc vn;
d) Tnh chnh xc v y ca d liu u vo s dng tnh ton;
) Tnh nht qun ca kt qu ca quy trnh nh gi ni b mc vn
vi khu v ri ro v nng lc chp nhn ri ro ca n v;
e) Tnh hiu qu ca cc cht kim sot thc hin quy trnh nh gi ni
b mc vn;
g) Cc vi phm i vi cc chnh sch, th tc nh hng n quy trnh
nh gi ni b mc vn v cc bin php p dng x l nhng vi phm
ny;
h) S ph hp ca kt qu cc k hoch vn;
i) S ph hp ca cc k hoch thay i i vi quy trnh nh gi ni b
mc vn.
Chng VI
KIM TON NI B
Mc 1
QUY NH CHUNG V KIM TON NI B
iu 64. Yu cu i vi kim ton ni b
1. Kim tra, r sot, nh gi c lp v mc y , tnh thch hp, hiu
lc v hiu qu ca kim sot ni b, qun l ri ro, nh gi ni b v mc
vn v kin ngh cc bin php hon thin, ci tin, khc phc sai st, nng cao
nng lc, hiu qu ca ca t chc tn dng, chi nhnh ngn hng nc ngoi.
2. Pht hin v ngn chn hnh vi vi phm php lut, nng cao hiu qu qun
l, iu hnh v hot ng, m bo an ton bo mt thng tin v hot ng lin
tc ca h thng thng tin, gp phn bo m t chc tn dng, chi nhnh ngn
hng nc ngoi hot ng an ton, hiu qu, ng php lut.
iu 65. Nguyn tc ca kim ton ni b
1. Tnh c lp: T chc v hot ng ca kim ton ni b c lp vi cc c
nhn, b phn thuc cc tuyn bo v th nht v th hai quy nh ti iu 14
Thng t ny ca t chc tn dng, chi nhnh ngn hng nc ngoi.
2. Tnh khch quan: B phn kim ton ni b, kim ton vin ni b phi
m bo tnh khch quan, trung thc, cng bng, khng nh kin trong hot ng
kim ton ni b.
3. Tnh chuyn nghip: Kim ton vin ni b phi l ngi c kin thc,
trnh v k nng kim ton ni b cn thit, khng kim nhim cc cng v,
cc cng vic chuyn mn khc hoc thuc i tng ca kim ton ni b.
iu 66. Yu cu nhm m bo tun th nguyn tc ca kim ton ni
b
56
1. Kim ton vin ni b bo co Trng kim ton ni b v cc vn c
th nh hng n tnh c lp v khch quan ca kim ton vin ni b lin
quan n cng vic kim ton ni b c Trng kim ton ni b giao.
2. Trng kim ton ni b phi kim tra, m bo tnh c lp, khch quan
ca kim ton vin ni b v bo co Ban kim sot cc trng hp tnh c lp
hoc khch quan ca kim ton vin ni b b nh hng hoc c th b nh
hng.
3. B phn kim ton ni b phi c t nht mt kim ton vin kin thc,
trnh , k nng thc hin kim sot cng ngh thng tin v k thut kim ton
cng ngh cao.
4. T chc tn dng, chi nhnh ngn hng nc ngoi phi thc hin quy
nh di y nhm m bo tnh c lp v khch quan, ngn nga s thiu
cng bng, nh kin v xung t li ch:
a) Cn b lm cng tc kim ton ni b khng c ng thi m nhn cc
cng vic thuc i tng ca kim ton ni b;
b) Kim ton vin ni b khng thc hin kim ton i vi:
(i) Chnh sch, quy nh, quy trnh ni b do kim ton vin ni b chu
trch nhim chnh trong vic xy dng;
(ii) n v, b phn m kim ton vin ni b c nhng xung t li ch
hoc ngi iu hnh n v, b phn l ngi c lin quan ca kim ton vin
ni b ;
(iii) Cc hot ng, b phn m kim ton vin ni b chu trch nhim
thc hin hot ng hoc qun l trong thi hn 03 nm k t khi c quyt nh
khng thc hin hot ng hoc qun l b phn ;
c) Phi c bin php kim tra nhm m bo tnh c lp, khch quan ca
cng tc kim ton ni b ngay trong qu trnh thc hin kim ton ti n v, b
phn c kim ton v trong giai on lp, gi bo co kim ton;
d) Kim ton ni b khng chu bt c s can thip no khi thc hin vic bo
co v nh gi.
) Cc ghi nhn kim ton trong bo co kim ton ni b phi c phn
tch cn trng v da trn c s cc d liu, thng tin thu thp c m bo
tnh khch quan;
e) Th lao ca Trng kim ton ni b v kim ton vin ni b phi c
tch bit vi kt qu kinh doanh t mng hot ng, n v, b phn ang c
kim ton ni b.
4. T chc tn dng, chi nhnh ngn hng nc ngoi phi tun th quy nh
ti iu 72 Thng t ny nhm m bo tnh chuyn nghip ca kim ton ni
b.
iu 67. Nhim v ca B phn kim ton ni b
1. Xy dng quy trnh nghip v kim ton ni b trnh Ban kim sot xem
xt, ph duyt sau khi bo co Hi ng qun tr, Hi ng thnh vin.
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2. Lp k hoch kim ton ni b hng nm hoc t xut v thc hin hot
ng kim ton ni b theo k hoch hoc kim ton t xut theo yu cu ca Hi
ng qun tr, Hi ng thnh vin, Ban kim sot; thc hin cc chnh sch, quy
trnh v th tc kim ton ni b c ph duyt, m bo cht lng v hiu
qu.
3. Kim tra, r sot, nh gi mt cch c lp, khch quan i vi tt c cc
hot ng, cc quy trnh nghip v, cc n v, b phn ca t chc tn dng, chi
nhnh ngn hng nc ngoi da trn mc ri ro (cao, trung bnh hoc thp) v
mc nh hng n hot ng ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
4. Kin ngh cc bin php sa cha, khc phc nhng vn c th nh
hng xu n hot ng ca t chc tn dng, chi nhnh ngn hng nc ngoi;
kin ngh x l nhng vi phm; xut bin php nhm hon thin, nng cao hiu
lc, hiu qu ca h thng kim sot ni b, quy trnh qun l ri ro v cng tc
qun tr ca t chc tn dng, chi nhnh ngn hng nc ngoi.
5. nh gi mc ph hp ca cc hot ng, gii php nhm ngn nga,
khc phc nhng yu km c bo co nhm hon thin h thng kim sot
ni b.
6. Lp v gi bo co ni b v kim ton ni b cho Ban kim sot, ngn
hng m theo quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc
ngoi v gi bo co v kim ton ni b cho Ngn hng Nh nc (C quan thanh
tra, gim st ngn hng) theo quy nh ti iu 6 Thng t ny.
7. Pht trin, hon thin phng php kim ton ni b v phm vi hot ng
ca kim ton ni b p ng s pht trin ca hot ng ngn hng.
8. Thit lp h s v trnh nng lc v cc yu cu cn thit i vi kim
ton vin ni b lp k hoch tuyn dng, b tr nhn s, o to nhm m bo
ngun nhn lc v nng cao nng lc chuyn mn cho kim ton vin ni b.
9. Phi hp thng xuyn vi t chc kim ton c lp, Ngn hng Nh
nc (C quan Thanh tra, gim st ngn hng, Ngn hng Nh nc chi nhnh) v
nhng cng vic c lin quan n chc nng, nhim v ca kim ton ni b.
10. Tham mu Hi ng qun tr, Hi ng thnh vin, Ban iu hnh v cc
b phn nghip v thc hin vic xy dng, sa i, b sung nhng chnh sch,
quy trnh, quy nh ni b (c ch qun tr, iu hnh; quy trnh nhn dng, o
lng, nh gi ri ro, qun l ri ro, phng php nh gi vn; h thng thng
tin, hch ton, k ton; thc hin cc nghip v, sn phm mi) vi iu kin
khng nh hng ti tnh c lp ca kim ton ni b.
11. Thc hin cc nhim v khc do Hi ng qun tr, Hi ng thnh vin,
Ban kim sot giao.
iu 68. Quyn hn ca b phn kim ton ni b
1. c trang b y ngun lc cn thit (nhn lc, ti chnh v cc
phng tin khc).
2. c ch ng thc hin nhim v theo k hoch kim ton c ph
duyt.
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3. c cung cp y , kp thi tt c cc thng tin, ti liu, h s cn thit
cho cng tc kim ton ni b, bao gm cc vn bn, bin bn hp ca Hi ng
qun tr, Hi ng thnh vin, Ban kim sot, Ban iu hnh.
4. c tip cn, xem xt y , v iu kin tt c cc quy trnh nghip v,
ti sn; phng vn tt c cn b, nhn vin ca t chc tn dng, chi nhnh ngn
hng nc ngoi v cc vn lin quan n ni dung kim ton khi thc hin
kim ton ni b.
5. c tham d cc cuc hp ni b theo quy nh ca php lut, hoc theo
quy nh ti iu l, quy nh ni b ca t chc tn dng, chi nhnh ngn hng
nc ngoi.
6. c gim st, nh gi v theo di vic khc phc, hon thin ca lnh
o cc n v, b phn i vi cc vn m kim ton ni b ghi nhn v c
khuyn ngh.
7. c bo v an ton trc hnh ng bt hp tc ca n v c kim
ton.
8. Kim ton vin ni b c o to thng xuyn v nghip v c
trnh , nng lc chuyn mn thc hin nhim v c giao.
9. Cc quyn hn khc theo quy nh ca php lut.
iu 69. Trch nhim ca B phn kim ton ni b
1. Bo mt ti liu, thng tin theo ng quy nh php lut hin hnh, quy
nh ca Thng t ny v quy nh ni b v kim ton ni b ca t chc tn
2. Chu trch nhim trc Ban kim sot v kt qu kim ton ni b, nhng
nh gi, kt lun, kin ngh, xut trong bo co kim ton ni b.
3. Theo di kt qu thc hin cc kin ngh sau kim ton ni b ca cc n
v, b phn c kim ton ni b ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
4. Kim ton vin ni b chu trch nhim trc php lut v trc Trng
kim ton ni b v kt qu kim ton c giao thc hin.
iu 70. Trch nhim ca cc n v, b phn iu hnh, tc nghip i
vi kim ton ni b
1. Cung cp thng tin, ti liu, h s y , trung thc, chnh xc theo yu
cu ca b phn kim ton ni b.
2. Thng bo kp thi cho b phn kim ton ni b khi pht hin nhng yu
km, tn ti, sai phm, ri ro, tht thot hoc nguy c tht thot ln v ti sn, khi
c nhng thay i trong h thng kim sot ni b ti n v mnh.
3. Thc hin nhng kin ngh thng nht vi b phn kim ton ni b
v/hoc theo ch o ca Hi ng qun tr, Hi ng thnh vin.
4. To iu kin thun li b phn kim ton ni b thc hin nhim v.
Mc 2
T CHC V HOT NG CA KIM TON NI B
59
iu 71. T chc ca kim ton ni b
1. Kim ton ni b ca t chc tn dng trc thuc Ban kim sot v chu
s ch o trc tip ca Ban kim sot. C cu t chc b my ca kim ton ni
b c t chc ti hi s chnh hoc theo h thng t hi s chnh n cc chi
nhnh.
2. C cu t chc ca kim ton ni b ca t chc tn dng ti thiu gm:
a) Trng kim ton ni b chu trch nhim trc Ban kim sot v:
(i) Hot ng ca b phn kim ton ni b;
(ii) xut b nhim, min nhim Ph trng kim ton ni b v cc kim
ton vin ni b.
b) Ph trng kim ton ni b c nhim v h tr Trng kim ton ni b
thc hin cc nhim v c giao ca Trng kim ton ni b.
c) Cc kim ton vin ni b thc hin cc nhim v theo quy nh ni b v
kim ton ni b ca t chc tn dng.
3. Trng kim ton ni b do Hi ng qun tr, Hi ng thnh vin, ngn
hng m b nhim, min nhim theo ngh ca Trng Ban kim sot. Ph
trng kim ton ni b v cc chc danh khc ca kim ton ni b c b
nhim, min nhim bi hi ng qun tr, Hi ng thnh vin theo ngh ca
Trng Ban kim sot i vi t chc tn dng
4. T chc ca kim ton ni b ca chi nhnh ngn hng nc ngoi do
ngn hng m quyt nh theo quy nh ti khon 1 iu 89 Lut cc t chc tn
dng.
iu 72. Tiu chun i vi kim ton vin ni b, Trng kim ton
ni b v Ph trng kim ton ni b ca t chc tn dng
1. Kim ton vin ni b phi c cc tiu chun sau:
a) C phm cht trung thc, thc chp hnh php lut;
b) C bng i hc tr ln cc chuyn ngnh ph hp; c kinh nghim lm
vic trong lnh vc ti chnh, ngn hng hoc lm cng tc kim ton ti thiu l
03 nm;
c) C kin thc v php lut, k nng v kim ton ni b;
d) C kh nng thu thp, phn tch, nh gi v tng hp thng tin v cc
lnh vc c giao thc hin kim ton ni b;
) Tun th quy tc o c ngh nghip theo quy nh ti iu 75 Thng t
ny;
e) Cc tiu chun khc do t chc tn dng quy nh.
2. i vi kim ton vin cng ngh thng tin, ngoi cc tiu chun nu ti
khon 1 iu ny phi c kinh nghim lm vic trong lnh vc cng ngh thng
tin ti thiu l 03 nm.
3. Ngoi cc tiu chun quy nh ti im a, c, d, v im e khon 1 iu
ny, Trng kim ton ni b v Ph trng kim ton ni b ti thiu phi c
60
bng i hc thuc cc chuyn ngnh ngn hng, ti chnh, k ton, kim ton v
c kinh nghim lm vic trong lnh vc ti chnh, ngn hng ti thiu l 05 nm.
iu 73. Phm vi, ni dung hot ng ca kim ton ni b
1. Kim ton ni b thc hin kim ton tt c cc hot ng, cc quy trnh
nghip v v cc n v, b phn ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
2. Kim ton ni b kim ton nh k hng nm hoc t xut h thng
kim sot ni b v kin ngh cc bin php nng cao hiu qu ca h thng
kim sot ni b nh sau:
a) i vi t chc tn dng, ni dung nh gi ti thiu gm:
(i) Mc thch hp, y , tnh hiu lc v hiu qu ca kim sot ni b
theo quy nh ti iu 77 Thng t ny;
(ii) Tnh hiu qu ca qun l ri ro theo quy nh ti iu 78 Thng t ny;
(iii) Tnh hiu qu, ph hp ca nh gi ni b v mc vn theo quy nh
ti iu 79 Thng t ny.
b) i vi chi nhnh ngn hng nc ngoi, ni dung nh gi gm:
(i) Ni dung quy nh ti cc im a khon 2 iu ny;
(ii) Cc ni dung khc do ngn hng m quy nh.
iu 74. Quy nh ni b v kim ton ni b
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy nh ni b
v c ch kim ton ni b theo quy nh ti iu 93 Lut Cc t chc tn dng, ti
thiu gm:
a) Quy tc o c ngh nghip v kim ton ni b;
b) T chc v hot ng kim ton ni b bao gm tiu chun i vi kim
ton vin ni b, Trng kim ton ni b v Ph trng kim ton ni b ca t
chc tn dng;
c) Quy trnh lp, thc hin k hoch kim ton ni b.
2. Quy nh ni b v kim ton ni b phi m bo:
a) Ph hp vi quy nh ti Thng t ny v quy nh ca php lut c lin
quan;
b) Quy nh c th phm vi hot ng, v tr, quyn hn, chc nng, nhim v
ca kim ton ni b trong t chc tn dng, chi nhnh ngn hng nc ngoi v
mi quan h vi cc n v, b phn khc;
c) Yu cu v tnh c lp, khch quan, trnh chuyn mn, cht lng ca
kim ton ni b.
3. T chc tn dng, chi nhnh ngn hng nc ngoi c p dng cc
thng l quc t v kim ton ni b khng tri vi quy nh ca php lut v quy
nh ti Thng t ny.
iu 75. Quy tc o c ngh nghip v kim ton ni b
61
1. T chc tn dng, chi nhnh ngn hng nc ngoi phi c quy tc o
c ngh nghip v kim ton ni b cc c nhn thuc b phn kim ton ni
b tun th trong qu trnh thc hin kim ton ni b.
2. Quy tc o c ngh nghip v kim ton ni b phi m bo:
a) Quy tc trung thc: Kim ton vin ni b thc hin cng vic c giao
mt cch trung thc; cng khai theo quy nh; khng c lm tri quy nh;
khng lm mt uy tn ca b phn kim ton ni b, t chc tn dng, chi nhnh
ngn hng nc ngoi;
b) Quy tc khch quan: Kim ton vin ni b thc hin cng vic c
giao mt cch khch quan; nh gi cng bng v mc tiu chnh ng, hp php
ca t chc tn dng, chi nhnh ngn hng nc ngoi, khng v li ch c nhn
hoc li ch ca ngi khc;
c) Quy tc bo mt: Kim ton vin ni b phi tun th cc quy nh v
bo mt thng tin; khng c tit l thng tin khi cha c php theo quy nh
ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi;
d) Quy tc trch nhim: Kim ton vin ni b thc hin cng vic c
giao vi tinh thn trch nhim cao nht; c thc pht trin nng lc chuyn
mn, kin thc, k nng v kinh nghim thc hin kim ton ni b t hiu
qu nht;
) Quy tc thn trng: Kim ton vin ni b thc hin cng vic c giao
mc cn trng cao nht v:
(i) Thi gian cn thit hon thnh t c mc tiu;
(ii) Tnh ph hp vi mc phc tp, tm quan trng ca ni dung c
kim ton ni b; tnh hiu qu ca cc quy trnh qun l, kim sot v iu hnh;
(iii) Kh nng xy ra cc sai st nghim trng;
(iv) Chi ph cho hot ng trong s so snh vi li ch tim nng.
3. Trng kim ton ni b phi theo di, nh gi cc kim ton vin ni b
trong vic tun th quy tc o c ngh nghip v kim ton ni b.
iu 76. K hoch kim ton ni b hng nm
1. K hoch kim ton ni b hng nm ti thiu gm phm vi kim ton,
i tng kim ton, cc mc tiu kim ton, thi gian kim ton, vic phn b
cc ngun lc v m bo kt qu kim ton phn nh ng thc trng cc ni
dung c kim ton.
2. K hoch kim ton ni b hng nm phi p ng:
a) Nguyn tc nh hng theo ri ro: Cc hot ng, quy trnh, n v, b
phn c ri ro cao c tp trung ngun lc, u tin kim ton trc v c
kim ton t nht mi nm mt ln;
b) m bo tnh ton din: Cc hot ng, quy trnh, n v, b phn u
phi c kim ton; cc hot ng, quy trnh, n v, b phn c nh gi l
c ri ro thp nht cng phi c kim ton t nht 03 nm mt ln;
62
c) Phi d phng qu thi gian thc hin cc cuc kim ton ni b
t xut ngay khi c yu cu ca Ban kim sot, ngn hng m hoc khi c cc
thng tin v du hiu sai phm, du hiu ri ro cao cc i tng kim ton;
d) c iu chnh khi c thay i trng yu v quy m hot ng, trng
thi ri ro hoc ngun lc kim ton ni b.
3. B phn kim ton ni b thc hin k hoch kim ton ni b hng nm
v cc cuc kim ton t xut c bit theo yu cu ca Ban kim sot, ngn
hng m.
4. K hoch kim ton ni b cho nm sau phi c ngn hng m, Ban
kim sot ph duyt trc ngy 30 thng 11 ca nm hin ti. Trong thi hn 10
ngy lm vic k t ngy c ph duyt, k hoch kim ton ni b ca t chc
tn dng, chi nhnh ngn hng nc ngoi phi c gi cho Ngn hng Nh
nc (C quan Thanh tra, gim st ngn hng, Ngn hng Nh nc chi nhnh).
iu 77. Kim ton ni b i vi kim sot ni b
Kim ton ni b i vi kim sot ni b ti thiu gm:
1. R sot, nh gi c lp v tnh thch hp, s tun th quy nh ca
php lut i vi quy nh ni b v a ra kin ngh nhm nng cao tnh hiu
lc, hiu qu ca quy nh ni b ca t chc tn dng, chi nhnh ngn hng nc
ngoi.
2. nh gi tnh y , chnh xc, kp thi ca h thng thng tin qun l
v c ch trao i thng tin.
3. nh gi tnh hiu qu ca b phn kim sot ni b, b phn tun th
trong vic thc hin hot ng kim sot ni b theo quy nh ti iu 14 Thng
t ny.
4. nh gi vic tun th ca cc c nhn, b phn trong vic thc hin quy
nh ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi; a ra cc gii
php nhm nng cao tnh tun th quy nh ni b i vi cc c nhn, b phn
c kim ton ni b.
iu 78. Kim ton ni b i vi qun l ri ro
1. Kim ton ni b i vi qun l ri ro ti thiu gm:
a) R sot, nh gi tnh ph hp ca c cu t chc ca b phn qun l
ri ro, chnh sch qun l ri ro;
b) nh gi tnh thch hp, s tun th quy nh ca php lut i vi quy
nh ni b v qun l ri ro; mc tun th ca qun l ri ro vi chnh sch
qun l ri ro;
c) R sot, nh gi c lp s ph hp v hiu qu ca qun l ri ro theo
quy nh ti khon 2, 3, 4, 5 iu ny;
d) nh gi tnh ph hp ca kim tra sc chu ng v tnh kh thi ca k
hoch d phng;
) nh gi tnh hiu qu trong hot ng ca cc Hi ng ri ro, b phn
qun l ri ro;
63
e) nh gi cc trng hp ngoi l, khng tun th;
g) Khuyn ngh v k hoch theo di tnh hnh thc hin khuyn ngh.
2. Vic r sot, nh gi c lp s ph hp v hiu qu ca qun l ri ro
tn dng ti thiu gm:
a) Mc ph hp v hiu qu ca cc chnh sch tn dng, quy trnh thm
nh, ph duyt tn dng v qun l ri ro tn dng;
b) Cht lng tn dng ca danh mc cp tn dng;
c) Mc chnh xc ca h thng xp hng tn dng ni b;
d) Mc hiu qu, kp thi v chnh xc ca vic thc hin phn loi ti
sn c v trch lp d phng ri ro tn dng;
) Cng tc qun l ti sn bo m v mc y ca ti sn bo m.
thanh khon ti thiu gm:
a) Mc ph hp v hiu qu ca cc chnh sch, quy trnh qun l ri ro
thanh khoan;
b) Mc hiu qu v kh nng ca h thng thng tin qun l ri ro thanh
khon;
c) Mc ri ro thanh khon v tnh hnh tun th hn mc ri ro thanh
khon ca t chc tn dng, chi nhnh ngn hng nc ngoi.
th trng, hot ng t doanh ti thiu gm:
a) Mc ph hp, hiu qu ca cc chnh sch v quy trnh v hot ng
giao dch t doanh v qun l ri ro th trng;
b) Mc hiu qu ca b phn thanh ton v kim sot;
c) Mc hiu qu, kp thi v chnh xc ca vic phn loi cc trng thi
vo s ngn hng v s giao dch;
d) Mc hiu qu ca cng tc qun l ri ro th trng;
) Tnh chnh xc ca kt qu xc nh gi tr trng thi, bao gm cc giao
dch khng ph hp vi iu kin th trng.
hot ng ti thiu gm:
a) Mc ph hp, hiu qu ca cc chnh sch v quy trnh qun l ri ro
hot ng;
b) Mc hiu qu ca chc nng qun l ri ro hot ng c lp ton h
thng;
c) Mc hiu qu, kp thi v chnh xc ca c s d liu, quy trnh cng
ngh v h tng cng ngh;
d) Mc ph hp ca vic mua bo him gim thiu tc ng ca ri ro
hot ng, hot ng thu ngoi;
64
) Tnh ph hp ca k hoch duy tr hot ng lin tc;
e) Mc hiu qu ca phng php o lng ri ro hot ng.
iu 79. Kim ton ni b i vi nh gi ni b v mc vn
1. Kim ton ni b i vi quy trnh nh gi ni b v mc vn phi
m bo:
a) C kin nh gi c lp i vi quy trnh nh gi ni b v mc
vn khng b chi phi bi cc yu t xung t li ch v t li;
b) C nng lc chuyn mn thc hin nhim v hiu qu v cht vn
i vi c nhn, b phn chu trch nhim thit k v trin khai quy trnh nh gi
ni b v mc vn;
d) Kt qu nh gi c lp quy trnh nh gi ni b v mc vn phi
c bo co cho Hi ng qun tr, Hi ng thnh vin, ngn hng m v Ban
iu hnh.
2. Kim ton ni b i vi nh gi ni b v mc vn bao gm cc
ni dung sau:
a) S ph hp ca cc gi nh v phng php s dng trong quy trnh
nh gi ni b mc vn;
b) Tnh hp l v hiu lc ca quy trnh kim tra sc chu ng v kch bn
nh gi;
c) Cc gii hn ca quy trnh nh gi ni b mc vn;
d) Tnh chnh xc v y ca d liu u vo;
) Tnh nht qun ca kt qu ca quy trnh nh gi ni b mc vn
vi khu v ri ro v nng lc chp nhn ri ro ca n v;
e) Tnh hiu qu ca cc cht kim sot thc hin quy trnh nh gi ni
b mc vn;
g) Cc vi phm i vi cc chnh sch, th tc nh hng n quy trnh
nh gi ni b mc vn v cc bin php p dng x l nhng vi phm
ny;
h) S ph hp ca kt qu cc k hoch vn;
i) S ph hp ca cc k hoch thay i i vi quy trnh nh gi ni b
mc vn.
Chng VII
TRCH NHIM CA CC N V LIN QUAN
iu 80. Trch nhim ca C quan Thanh tra, gim st ngn hng
1. Thc hin thanh tra, kim tra, gim st vic tun th cc quy nh ti
Thng t ny ca cc t chc tn dng, chi nhnh ngn hng nc ngoi gm ti
thiu cc ni dung sau:
a) Vn ha kim sot, tnh c lp v s phi hp gia cc c nhn, b phn
trong m hnh ba (03) tuyn bo v ca h thng kim sot ni b;
65
b) Kt qu thc hin chc nng gim st ca Hi ng qun tr, Hi ng
thnh vin, ngn hng m v Ban kim sot i vi kim sot ni b, qun l ri
ro, nh gi ni b v mc vn v kim ton ni b;
c) Cht lng v hiu qu ca hot ng kim sot ni b i vi vic ph
duyt v phn cp y quyn; kim tra v i chiu; m bo an ton ti sn; hot
ng ti chnh, k ton; tnh hnh tun th v vic phng nga cc hnh vi gian
ln;
d) Vic thc hin phn tch chc nng, nhim v; cht lng ngun nhn s,
nhn lc v vic phn b ngun nhn lc;
) Thc t vn hnh v cht lng ca h thng thng tin qun l, mc
m bo yu cu ca h thng thng tin qun l, s ph hp ca c ch trao i
thng tin;
e) C cu t chc qun l ri ro v tnh hiu qu, hiu lc trong vic nhn
dng, o lng, theo di, kim sot ri ro i vi tng loi ri ro v ri ro tng
hp ca t chc tn dng, chi nhnh ngn hng nc ngoi;
g) Vic xy dng, t chc trin khai nh gi ni b v mc vn ti thiu
gm cc ni dung sau:
(i) S ph hp ca vic nh gi ni b v mc vn vi quy m, m hnh
hot ng kinh doanh, mc phc tp, ri ro trong hot ng ca t chc tn
(ii) Vic nh gi v lng ha cc ri ro c nh hng trng yu n mc
vn v thu nhp;
(iii) S ph hp ca cc gi nh v tham s vi m hnh kinh doanh, khu
v ri ro;
(iv) S ph hp ca kt qu nh gi nhu cu vn vi bn cht v mc
ri ro trong hot ng ca t chc tn dng, chi nhnh ngn hng nc ngoi;
(v) Vic thit lp mc vn mc tiu v mc cnh bo v cc trng hp
khng p ng t l an ton vn, vn kinh t;
h) Hiu qu hot ng ca b phn tun th, b phn qun l ri ro v b
phn u mi thc hin nh gi ni b v mc vn;
j) S ph hp trong yu cu, phm vi hot ng, c cu t chc, ni dung,
phng php kim ton, hot ng thu ngoi, cht lng ngun nhn lc, phn
b ngun nhn lc v hiu qu hot ng ca b phn kim ton ni b.
2. u mi tip nhn bo co v h thng kim sot ni b ca t chc tn
dng, chi nhnh ngn hng nc ngoi theo quy nh ti iu 6 Thng t ny;
nh gi cht lng, hiu qu ca h thng kim sot ni b; yu cu t chc tn
dng, chi nhnh ngn hng nc ngoi khc phc nhng yu km, bt cp trong
h thng kim sot ni b.
3. X l theo thm quyn hoc trnh Thng c Ngn hng Nh nc x l
cc trng hp vi phm cc quy nh ti Thng t ny v quy nh ca php lut
c lin quan.
66
4. Lm u mi phi hp vi cc n v c lin quan trong Ngn hng Nh
nc trnh Thng c Ngn hng Nh nc:
a) Chp thun ngh ca ngn hng m v c cu t chc qun l ri ro
ca chi nhnh ngn hng nc ngoi theo quy nh ti khon 3 iu 19 Thng t
ny;
b) X l cc kh khn, vng mc ca t chc tn dng, chi nhnh ngn
hng nc ngoi trong qu trnh thc hin Thng t ny.
5. Hng dn cc t chc tn dng, chi nhnh ngn hng nc ngoi, Ngn
hng Nh nc chi nhnh trong vic thc hin Thng t ny.
iu 81. Trch nhim ca Ngn hng Nh nc chi nhnh
1. Ch tr hoc phi hp vi C quan Thanh tra, gim st ngn hng trong
vic thanh tra, kim tra, gim st vic tun th cc quy nh Thng t ny ca cc
t chc tn dng, chi nhnh ngn hng nc ngoi c tr s chnh trn a bn.
2. X l theo thm quyn hoc trnh Thng c Ngn hng Nh nc x l
cc trng hp vi phm cc quy nh ti Thng t ny v quy nh ca php lut
c lin quan.
Chng VIII
IU KHON THI HNH
iu 82. Quy nh chuyn tip
1. Trong thi hn 06 thng k t ngy Thng t ny c hiu lc thi hnh, cc
t chc tn dng, chi nhnh ngn hng nc ngoi phi t r sot, nh gi thc
trng v c k hoch thc hin cc quy nh ti Thng t ny gi Ngn hng Nh
nc (C quan Thanh tra, gim st ngn hng) theo di, gim st.
2. Chm nht n ngy 01 thng 01 nm 2019, t chc tn dng, chi nhnh
ngn hng nc ngoi phi hon tt vic iu chnh c cu t chc kim sot ni
b theo quy nh ca Lut Cc t chc tn dng v quy nh ti Thng t ny.
3. Trng hp t chc tn dng, chi nhnh ngn hng nc ngoi vi phm cc
quy nh ti Thng t ny, ty theo mc vi phm, Ngn hng Nh nc (C
quan Thanh tra, gim st ngn hng) p dng mt hoc mt s bin php sau y:
a) Hn ch cc hot ng kinh doanh c ri ro;
b) Hn ch m rng mng li hot ng;
c) Cc bin php khc nhm gim thiu ri ro trong hot ng ca t chc tn
iu 83. Hiu lc thi hnh
1. Thng t ny c hiu lc thi hnh k t ngy 01 thng 01 nm 2018.
2. Cc quy nh v h thng kim sot ni b, kim ton ni b i vi ngn
hng thng mi nh nc, ngn hng thng mi c phn, ngn hng hp tc x,
ngn hng lin doanh, ngn hng 100% vn nc ngoi ti Thng t s
44/2011/TT-NHNN ngy 29/12/2011 nh v h thng kim sot ni b v kim
ton ni b ca t chc tn dng, chi nhnh ngn hng nc ngoi ht hiu lc k
t ngy Thng t ny c hiu lc.
67
iu 84. T chc thc hin
Chnh Vn phng, Chnh Thanh tra, gim st ngn hng, Th trng cc
n v thuc Ngn hng Nh nc Vit Nam, Gim c Ngn hng Nh nc chi
nhnh tnh, thnh ph, Ch tch v cc thnh vin Hi ng qun tr, Hi ng
thnh vin, Trng Ban v cc thnh vin Ban kim sot, Tng gim c (Gim
c) t chc tn dng, chi nhnh ngn hng nc ngoi chu trch nhim t chc
thc hin Thng t ny./.
Ni nhn: THNG C
- Nh iu 84;
- Th tng Chnh ph v
cc Ph Th tng ( bo co);
- Ban lnh o Ngn hng Nh nc;
- Vn phng Chnh ph;
- B T php ( kim tra);
- Cng bo;
- Lu: VP, V PC, TTGSNH5.
68
Ph lc 01
(Ban hnh km theo Thng t s / /TT-NHNN ngy / / ca Thng c Ngn hng Nh nc)
C CU T CHC CA H THNG KIM SOT NI B
HTQT/HTV/Ngn hng m Ban

kim
sot
y ban y ban
qun l nhn s
ri ro
BAN IU HNH
(TG/G, cc PTG/cc G)
Hi ng Hi ng Hi ng Hi ng Hi ng Hi ng
ri ro tn ri ro ri ro th qun l ALCO ri ro khc
dng hot trng vn t c (gm (ri ro tp
ng RRLSTS trung)
NH)
B phn B phn B phn B phn B phn B phn

kinh tun th qun l nhn s k ton, kim
doanh ri ro ti chnh ton ni
b
69
Ph lc 02
(Ban hnh km theo Thng t s / /TT-NHNN ngy / / ca Thng c Ngn hng Nh nc)
M HNH 3 TUYN BO V
HTQT/HTV/Ngn hng m BAN KIM SOT
Y BAN QUN L RI RO
BAN IU HNH
(TG/G, cc PTG/G)
B B PHN B PHN B PHN B

PHN QUN PHP L, KHC (NHN
KINH PHN
TR RI TUN S, K TON, KIM
DOANH RO TH TI CHNH, TON
IT) NI B
CHI CNG
NHNH TY
NGN CON
HNG
TUYN TH NHT TUYN TH HAI TUYN TH BA
70
Ph lc 03
(Ban hnh km theo Thng t s / /TT-NHNN ngy / / ca
Thng c Ngn hng Nh nc)
TN T CHC TN DNG CNG HA X HI CH NGHA VIT NAM

c lp T do Hnh phc
S: /
, ngy thng nm
BO CO
KT QU T KIM TRA, NH GI KIM SOT NI B
(Nm...)
Knh gi: Ngn hng Nh nc Vit Nam
I. Tnh hnh thc hin KSNB: (nh gi c th kt qu, tn ti, hn ch)

1) i vi hot ng kim sot ni b:
a) Cc mc ph duyt v phn cp thm quyn ph duyt;
b) Vic kim sot xung t li ch khi phn tch chc nng, kim sot kp;
c) Trch nhim qun l ca tng c nhn, n v trn c s gi tr ti sn;
d) Cng tc hch ton k ton theo chun mc v ch k ton;
) Vic tun th quy nh ca php lut v cc quy nh ni b;
e) Bin php phng nga, x l i vi cc sai phm, hnh vi gian ln;
g) Phn b, b tr ngun nhn lc.
2) i vi h thng thng tin qun l v c ch chia s thng tin:
a) Tnh y , tin cy ca c s d liu; tnh ph hp ca h tng cng
ngh thng tin;
b) Cc bin php m bo an ton thng tin, c s d liu;
c) Kh nng cung cp thng tin ca h thng thng tin qun l;
d) C ch trao i thng tin t cp cao xung cp di v t cp di ln
cp cao.
II. Kt qu v k hoch thc hin ch o ca Hi ng qun tr, Hi
ng thnh vin, ngn hng m v vic x l khc phc cc hn ch, yu km
ca kim sot ni b theo kin ngh ca Ngn hng Nh nc, t chc kim
ton c lp:
III. xut, kin ngh i vi Ngn hng Nh nc:
TNG GIM C (GIM C)
(k v ghi r h tn, ng du)
71
Ph lc 04
(Ban hnh km theo Thng t s / /TT-NHNN ngy / /
ca Thng c Ngn hng Nh nc)

c lp T do Hnh phc
S: /
, ngy thng nm
BO CO
V QUN L RI RO
(....nm...)
I. KT QU THC HIN QUN L RI RO CHUNG:

a) nh gi tnh ph hp, y ca chnh sch, quy nh ni b v qun
l ri ro:
b) nh gi vic m bo cc yu cu v hn mc ri ro:
c) nh gi kt qu (mt c, tn ti, hn ch, nguyn nhn) qun l ri
ro i vi sn phm mi, hot ng trong th trng mi:
d) nh gi v vic o lng, theo di, kim sot ri ro trn ton t chc tn
dng, chi nhnh ngn hng nc ngoi:
) nh gi kt qu thc hin kim tra sc ch ng:
II. QUN L CC RI RO C TH:
1. Qun l ri ro tn dng:
a) Kt qu thc hin qun l ri ro tn dng: (nh gi c th kt qu, tn
ti, hn ch)
- nh gi v chnh sch, hn mc qun l ri ro tn dng; h thng xp
hng tn dng ni b;
- nh gi v vic o lng, theo di, kim sot ri ro tn dng;
- nh gi v kim sot ni b i vi hot ng tn dng (ti thiu bao gm
vic thm nh, ph duyt, qun l tn dng, qun l ti sn m bo, qun l cc
khon cp tn dng c vn ).
b) Cc trng hp vi phm hn mc ri ro tn dng v l do:
c) Cc hn ch, tn ti, vng mc trong qun l ri ro tn dng v nguyn
nhn:
d) Cc khuyn ngh ni b nng cao hiu qu qun l ri ro tn dng:
72
) Kt qu theo di tnh hnh thc hin khuyn ngh (bao gm cc khuyn
ngh do Kim ton ni b, kim ton c lp a ra i vi ri ro tn dng):
2. Qun l ri ro th trng:
a) Kt qu thc hin qun l ri ro th trng: (nh gi c th kt qu, tn
ti, hn ch)
- nh gi v chnh sch, ni dung quy trnh qun l ri ro th trng;
- nh gi v quy trnh thc hin giao dch t doanh, quy trnh thanh ton v
kim sot thanh ton, cc nguyn tc xc nh hn mc qun l ri ro th trng;
- nh gi v vic o lng (cc phng php, m hnh o lng ri ro th
trng; cht lng d liu o lng ri ro th trng), theo di, kim sot ri ro
th trng;
- nh gi v c ch, hiu qu cng tc bo co ni b v ri ro th trng.
b) Cc trng hp vi phm hn mc ri ro th trng v l do:
c) Cc hn ch, tn ti, vng mc trong qun l ri ro th trng v nguyn
nhn:
d) Cc khuyn ngh ni b nng cao hiu qu qun l ri ro th trng:
ngh do Kim ton ni b, kim ton c lp a ra i vi qun l ri ro th
trng):
3. Qun l ri ro hot ng:
a) Kt qu thc hin qun l ri ro hot ng: (nh gi c th kt qu, tn
ti, hn ch)
- nh gi v kt qu nhn dng cc nhm s c gy ra ri ro hot ng;
- nh gi vic xc nh hn mc ri ro hot ng, mua bo him ri ro hot
ng v vic xy dng k hoch duy tr hot ng kinh doanh lin tc;
b) Cc trng hp trng thi ri ro hot ng vt qu hn mc ri ro hot
ng trong k bo co v l do:
- Cc s kin ri ro hot ng v tn tht trng yu:
- Cc s kin v tc ng bn ngoi nh hng n ri ro hot ng ca t
chc tn dng, chi nhnh ngn hng nc ngoi:
c) kin nh gi, kt lun ca c quan c thm quyn, cc t chc c
lp khc v ri ro hot ng gi cho TCTD, chi nhnh NHNNg:
d) Nhng thay i v phng php o lng ri ro hot ng (nu c):
) Cc khuyn ngh ni b nng cao hiu qu qun l ri ro hot ng:
e) Kt qu theo di tnh hnh thc hin khuyn ngh (bao gm cc khuyn
ngh do Kim ton ni b, kim ton c lp a ra i vi qun l ri ro hot
ng):
4. Qun l ri ro thanh khon:
73
a) Kt qu thc hin qun l ri ro thanh khon: (nh gi c th kt qu,
tn ti, hn ch)
- nh gi v chnh sch, hn mc qun l ri ro thanh khon;
- nh gi v vic o lng, theo di, kim sot ri ro thanh khon (bao
gm vic tun th cc t l m bo an ton v thanh khon);
- nh gi v cc k hoch d phng nhm m bo kh nng chi tr ca
TCTD, chi nhnh NHNNg.
b) Cc trng hp vi phm hn mc ri ro thanh khon v l do:
c) Cc hn ch, tn ti, vng mc trong qun l ri ro thanh khon v
nguyn nhn:
d) Cc khuyn ngh ni b nng cao hiu qu qun l ri ro thanh khon:
ngh do Kim ton ni b, kim ton c lp a ra i vi ri ro thanh khon):
5. Qun l ri ro tp trung:
a) Kt qu thc hin qun l ri ro tp trung: (nh gi c th kt qu, tn
ti, hn ch)
- nh gi v chnh sch, hn mc qun l ri ro tp trung;
- nh gi v vic o lng, theo di, kim sot ri ro tp trung;
b) Cc trng hp vi phm hn mc ri ro tp trung v l do:
c) Cc hn ch, tn ti, vng mc trong qun l ri ro tp trung v nguyn
nhn:
d) Cc khuyn ngh ni b nng cao hiu qu qun l ri ro tp trung:
ngh do Kim ton ni b, kim ton c lp a ra i vi ri ro tp trung):
6. Qun l ri ro li sut trn s ngn hng:
a) Kt qu thc hin qun l ri ro li sut trn s ngn hng: (nh gi c
th kt qu, tn ti, hn ch)
- nh gi v chnh sch, hn mc qun l ri ro li sut trn s ngn hng;
- nh gi v vic o lng, theo di, kim sot ri ro li sut trn s ngn
hng;
- Kt qu thc hin cc bin php phng nga ri ro li sut trn s ngn
hng.
b) Cc trng hp vi phm hn mc ri ro li sut trn s ngn hng v l
do:
c) Cc hn ch, tn ti, vng mc trong qun l ri ro li sut trn s ngn
hng v nguyn nhn:
d) Cc khuyn ngh ni b nng cao hiu qu qun l ri ro li sut trn
s ngn hng:
74
ngh do Kim ton ni b, kim ton c lp a ra i vi ri ro li sut trn s
ngn hng):
7. nh gi ca TCTD, chi nhnh NHNNg v mi lin h gia cc loi
ri ro v mc ri ro tng hp (theo 03 mc cao, trung bnh, thp):
a) nh gi v mi lin h (correlation) gia cc loi ri ro:
b) Mc ri ro tng hp:
- Cao:
- Trung bnh:
- Thp:
III. XUT, KIN NGH VI NGN HNG NH NC VIT
NAM:
TNG GIM C (GIM C)
75
Ph lc 05

c lp T do Hnh phc
S: /
, ngy thng nm
BO CO
NH GI NI B V MC VN
(Nm...)
1. Thng tin s lc v t chc tn dng, chi nhnh ngn hng nc

ngoi bo co, c th:
a) Cc pht hin chnh ca qu trnh nh gi ni b v mc vn nh
mc vn phi nm gi, tnh ph hp ca quy trnh qun tr ri ro;
b) Tm tt tnh hnh ti chnh ca ngn hng;
c) Tng quan v chin lc ngn hng;
d) M t s lc v c cu vn, k hoch c tc, k hoch qun tr vn;
) Bo co tm tt v ri ro trng yu, l do ri ro c th chp nhn c
v cc bin php gim thiu ri ro c thc hin hoc d kin c thc
hin;
e) Cc vn trng yu cn phi c phn tch, nh gi thm;
g) B phn tin hnh v ph duyt kt qu nh gi ni b v mc vn;
2. Vn mc tiu:
a) Khu v ri ro, cc nhn t ca khu v ri ro cn cn nhc khi xc nh
mc vn ti thiu (chnh sch chi tr c tc, mc vn ti thiu v mc vn kinh
t, mc vn duy tr xp hng tn nhim hoc t l an ton vn so snh vi cc
ngn hng ng hng,);
b) Khun kh vn mc tiu ni b: Cc phng php tip cn xc nh
mc vn;
c) Nhu cu vn kinh t: Phng php tnh ton nhu cu vn kinh t i vi
ri ro tn dng, ri ro th trng v ri ro hot ng hin nay
Tm tt v trng thi vn v tnh hnh ti chnh hin ti v d kin;
3. nh gi chi tit v mc vn gm:
a) Thi gian thc hin nh gi ni b v mc vn;
76
b) Cc s kin xy ra sau ngy nh gi c th nh hng trng yu n
kt qu nh gi;
4. Phn tch v ri ro gm:
a) Trnh by v khu v ri ro ca ngn hng;
b) Nhn nh cc mng hot ng tim n nhiu ri ro v cc ri ro trng
yu pht sinh t cc mng hot ng ;
c) Chi tit cc bin php gim thiu ri ro p dng
d) Cc kt lun ca vic nh gi ri ro.
5. Phng php v gi nh s dng trong nh gi ni b v mc
vn, gm:
a) M t v vic nh gi ri ro v cc gi nh c s dng;
b) Gii trnh v mi lin h gia kt qu nh gi ri ro v nhu cu vn
tng thm;
c) Trng hp t chc tn dng, chi nhnh ngn hng nc ngoi s dng
m hnh ni b lng ha ri ro th phi cung cp cc thng tin sau: cc gi
nh v tham s s dng trong m hnh v thng tin c bn v cc gi nh chnh,
cc tham s c la chn, bao gm c thng s s dng trong giai on
qu kh v quy trnh hiu chnh; cc hn ch ca m hnh; nhy cm ca m
hnh i vi nhng thay i ca cc gi nh chnh v tham s la chn.
6. Kim tra sc chu ng gm cc kch bn nh gi, gi nh chnh
v tin cy:
7. nh gi c lp i vi quy trnh nh gi ni b v mc vn:
a) B phn nh gi c lp i vi quy trnh nh gi ni b v mc
vn (kim ton ni b/t vn,);
b) Thi gian thc hin nh gi c lp i vi quy trnh nh gi ni b
v mc vn;
c) Phm vi thc hin nh gi c lp i vi quy trnh nh gi ni b v
mc vn;
d) Kt qu nh gi c lp i vi quy trnh nh gi ni b v mc
vn.
8. Hn ch v k hoch tip theo:
TNG GIM C (GIM C)
77
Ph lc 06

c lp T do Hnh phc
S: /
, ngy thng nm
BO CO
V KIM TON NI B
(Nm ...)
I. Ni dung kim ton, phm vi kim ton ni b:

II. Kt qu kim ton ni b:
1. Kt qu t c:
2. Yu km, tn ti:
- Cc hn ch, sai st, vi phm:
- Nguyn nhn:
- kin gii trnh ca i tng kim ton (bao gm cc kin khng
thng nht v l do, nu c):
3. Khuyn ngh ni b:
- Cc bin php sa cha, khc phc sai st v x l vi phm:
- Cc khuyn ngh nng cao hiu qu ca kim ton ni b v theo di tnh
hnh thc hin khuyn ngh:
III. xut, kin ngh ca TCTD, chi nhnh NHNNg vi Ngn hng
Nh nc:
TNG GIM C (GIM C)

78

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NGN HNG NH NC CNG HA X HI CH NGHA VIT NAM

VIT NAM c lp - T do - Hnh phc

S: /2017/TT-NHNN H Ni, ngy thng nm 2017

Cn c Lut Ngn hng Nh nc Vit Nam s 46/2010/QH12 ngy 16 thng

C CU T CHC CA H THNG KIM SOT NI B

HTQT/HTV/Ngn hng m Ban

B phn B phn B phn B phn B phn B phn

HTQT/HTV/Ngn hng m BAN KIM SOT

B B PHN B PHN B PHN B

TUYN TH NHT TUYN TH HAI TUYN TH BA

TN T CHC TN DNG CNG HA X HI CH NGHA VIT NAM

Knh gi: Ngn hng Nh nc Vit Nam

I. Tnh hnh thc hin KSNB: (nh gi c th kt qu, tn ti, hn ch)

TN T CHC TN DNG CNG HA X HI CH NGHA VIT NAM

Knh gi: Ngn hng Nh nc Vit Nam

I. KT QU THC HIN QUN L RI RO CHUNG:

TN T CHC TN DNG CNG HA X HI CH NGHA VIT NAM

Knh gi: Ngn hng Nh nc Vit Nam

1. Thng tin s lc v t chc tn dng, chi nhnh ngn hng nc

TN T CHC TN DNG CNG HA X HI CH NGHA VIT NAM

Knh gi: Ngn hng Nh nc Vit Nam

I. Ni dung kim ton, phm vi kim ton ni b:

TNG GIM C (GIM C)

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