TAI CHiNH DOANH N G H l | P ( S6'7 (108)-2012 )
Djnh gia dieu chuyen von noi bo - Cong cu moi trong quan tri tai san - No* tai
Ngan hang Thuffng mai Viet Nam
T h s . Phan Thj Hodng Yen Hpc vipn Ngdn hdng
~F\i"h gid diiu chuyen vdn npi bp Id co clii xdc dinh thu nhgp ho$c chi phi doi v&i cdc bin c6 -rmlien quan trong qud trinh tudn chuyin vdn npi bp nham xdc dfnh mure dp ddng gdp ve Ipi M.^ nhugn tir hogt dpng mua bdn vdn cua tirng dcm vi kinh doanh trong kit qud hogt dpng kinh doanh cua ngdn hdng.
ca ehi djnh gid dieu chuyen von ngi bg nhu sau:
Theo ca che nay, c^c chi nhanh, cac phdng giao djch, quy tiet kipm... tid thdnh cde don vj kinh doanb, thyc hipn mua bdn von vdi Hgi sd chinh (thdng qua trung tam von). Hgi sd ehinh se mua todn bg tdi sdn Ng ciia dan vj kinh doanh va bdn von de dan vj kinh doanh sii dyng cho tai san Cd. Tir dd, thu nhgp va ehi phi eiia timg don vi kinh doanh dugc xac dinh thdng qua chenh leeh mua, bdn vdn vdi Hgi sd chinh, cdn ggi la lai cgn bign rdng. Lai can bien rdng duge xdc djnh bang chgnh l^ch giira gid mua vdn do trung tam mua - bdn vdn trd eho don vj kinh doanh va lai suat ma don vj kinh doanh trd cho khdch hdng ho$c giira lai suat ma don vj kinh doanh tbu ciia khdch hdng vd gid ban vdn ciia trung tam mua - bdn von bdn cho dan vj kinh doanh.
Vdi ca che ndy se tgp trung riii ro thanh khodn, nii ro lai sudt... v l Hgi sd chinh, cdc don vj kinh doanh khdng chju nii ro lai suat, nii ro thanh khodn niia.
Theo dinh nghia tren, cd thi dua ra cae myc tieu co bdn cua
* Xdc djnh khd ndng sinh lgi ciia cdc sdn phdm vd khdch hdng nhdm myc dieh thiic day thay doi eo cdu tdi sdn vd ng, digu dd dan den tang tdng Igi nhugn. Gid chuygn giao dugc thiet Igp d mgt miic ygu cau toi thieu cho cac sdn pham, chi ra mgt tiong so cdc san pham cd the mang lgi nhigu lgi nhugn hon cho ngdn hdng.
* Ddnh gia cdc quylt djnh kinh doanh trong ngdn hang dya trgn sy ddng gdp ciia cdc chi nhdnh vd cdc dan vj kinh doanb vao tdng lgi nhugn cua ngan hang.
* Kilm sodt nii ro lai suat vd riti ro thanh ichodn bdng cdch chuyen giao cho cdc bg phgn chju trdch nhipm qudn ly nii ro.
Cdc nii ro thj trudng ndi chung chi cd the dugc qudn ly hipu qud tgi hdi sd, nhu phdng nguon vdn vd Uy ban ALCO.
* Phdt huy dugc lgi the tcinh doanh eiia cdc dan vj kinh doanh tren cdc dja bgn khdc nhau.
- Phan bo chi phi, thu nhgp von mgt cdch khdch quan, cdng
bdng d l ddnh gid diing miic dp ddng gdp cua cdc dan vj kinh doanh vdo thu nh^p chung ciia todn hp thdng. De hodn thdnh myc tigu ndy, nhirng ngudi dua ra quyet djnh can phdi chju trdch nhipm ve nhihig ket qud ma hp cd khd ndng kiem sodL
D I ddm bao dgt dugc cdc myc tieu da dg ra, djnh gia dieu chuyen vdn ngi bg (FTP) phdi tuan thii theo cdc nguyen tac co ban. Cdc nguyen tac ndy phdi nhan mgnh dugc cdc d^c trung CO ban ciia hp thdng; cdn vi^c phdt triln tinh vi vd phitc tgp cd the dugc xay dyng tren nhirng nen tdng ciia cdc nguyen ly dd.
Tdt cd cdc khodn myc trong bang cdn doi k l toan dIu phai dugc djnh gid dieu chuyin von.
Cd nghia Id, toan bg tai sdn Cd sc phdi tra chi phi dieu chuyen v6n vd todn bg tdi san Ng vd vin ty cd se nhgn dugc thu nhgp dieu chuyen von. Mgc dii nghe cd vg de hieu, nhung vipc chdp nh|in nguygn ly ndy ggp phdi nhilu ti'anh cai ddng k l . Nguyen 1;^ ndy Id tien d l d l xdy dyng m$t h$ tiiong ddnh gid hi$u qud
< 5 ^ Tap chi nghien ciiu Tai chinh k^ toan
( 86'7 (108)-2012 ^ TAI CHINH DOANH NGHIEP Bdng 1: Hipu qud hogt dgng kinh doanh khi chua thyc hipn djnh gid dieu chuyin von ngi bg
Dan Vf: Ty ddng
Ngi dung Tii sin C6 Cho vay DN Cho vay tieu dimg Tong TS Cd Tii sin Ng^
Ti£n gui ichdng icy h^n Tien gui c6 icy h^n TongTSNfr Thu nh§p ti> iai Chi phi iai Thu nhap thuan tir lai
Khich hing doanh nghilp 100 100 70 70 12 (0,7)
11,3
Lai suSt i p dyng cho Kll doanh nghiep
12%
1%
Khich hing c i nhin
40 40
70 70 5.6 (4.9) 0,7
Lii suSt i p dyng cho KH
c i nhin
14%
7%
Tong cgng trong toin
NH 100 40 140 70 70 140 17,6 (5,6) 12 cdng vipc chinh xdc eho cdc dan
vj Icinh doanh.
Vf dy minh hga ve ALCO sir dyng cdng cy FTP trong phdn tich hipu qua hogt dgng ciia timg bg phan kinh doanh (cac so lipu dirgrc gia djnb)
Cac gid dinh mang tinh tdng qudt cho md tiinh tren:
- Ngdn hdng chi cd hai bg phgn kinh doanh Id khdch hang doanh nghiep vd khdch bang ea nhan.
- Md hinh ndy khdng tinh den cdc y l u td rui ro vd mgc djnh ngu cd thi da dugc phdn dnh vdo lai suat.
- Khach hang doanh nghipp ehi gui tiln giti khdng ky hgn;
khdch hdng ca nhdn chi gui tign giri tilt kipm (cd ky hgn).
- Ca hai ddi tugng khdch hdng dIu vay von kinh doanh.
Vi khach hdng doanh nghiep cd xu hudng vay von thuang mgi ngdn hgn nen: (1) so du Idn ban
vd (2) lai sudt thap ban cde khodn eho vay tigu diing.
Kit lugn theo phan tich: Bp phgn khach hang doanh nghipp lam ra nhilu lgi nhuan hon bp phgn khdch hang cd nhdn. Do vgy, ngan hang can tgp tnmg ngudn lyc cho bg phdn Ichdch hdng doanh nghipp.
Nguyen tdc thyc hien:
- Toan b0 tiln giii khdng ky han eua khdch hang doanh nghipp vd tiln giri cd ky ban eua Bdng 2: Hipu qud hoat dgng kinh doanh khi thyc hipn djnh gia diiu chuyin von npi bO
Dan vi: Ty ddng
N$i dung Thu nh^p tu lai Ciii phi mua v6n FTP (Chenh l?ch) Chi phi lai Tlu nhjp b i n von FTP (Chenh l?ch) Thu nhSp lai rong
K h i c h h i n g doanh
nghi?p 12 (10)
2 (0,7)
5,6 4,9 6,9
Lai suat FTP
12%
10%
1%
8%
Khich h i n g c i
n h i n 5,6 (4,4)
1,2 (4,9)
6,3 1,4 2,6
Lai suat FTP
14%
11%
7%
9,00%
Trung t i m mua b i n
v6n 14,4 14,4 (11,9) (11,9) 2,5
Tong c$ng trong NH
17,6 17,6
12
Tap chi nghien cdu Tai chinh ki toan <5a
T A I C H I N H DOANH NGHIEP ( 8^ 7 (108)-2012 ') Ichdch hang cd nhan deu phdi
bdn eho bg phgn mua bdn von (ngan quy ngi bg hay trung tdm mua bdn von). Khi mua von, bd ph^n ngan quy nOi bg se phdi tid lai theo gid mua v i n cho bg phgn khdch hdng doanh nghiep vd khdch hdng cd nhdn.
- Lai suat ban von (dieu chuyen vdn ngi bg) ddm bdo thap hon ldi sudt cho vay vd ldi sudt mua von phdi cao ban ldi suat ticn giri.
Ket lugn theo phan tich:
- Tdng lgi nhugn cua ngdn hang khdng thay ddi nhung bg phgn ngan quy ngi bg cung Id bg phgn tgo ra lgi nhugn do thyc bipn nghiep vy qudn ly nii ro lai suat, chit khdng chi bg phgn khdch bdng doanh nghiep vd khdch hdng ca nhan tgo ra lgi nhugn cho ngan hang
- Rui ro lai sudt, nii ro thanh khoan dugc chuygn tir bg phgn khdng cd chuygn mdn quan ly rui ro lai sudt id khdeh hdng doanh nghipp va khach hang cd nhan sang bg phdn qudn ly nii ro chuygn nghipp Id ngdn quy ngi bg. Ndi each khdc cdc don vj kinh doanh chuyen todn bg nii ro lai sudt, nii ro thanh khodn cho bg phgn mua ban von.
- TSC/TSN duge qudn ly tgp trung vd khdng nhdt tiiilt theo phuong thuc eu Id khdp ky hgn.
Tinh hinh ung dyng hp thong djnh gid dIeu chuyin von ngi b$ trong qudn trj tdi san - ng (ALM) tai m$t so NHTM VN
Hipn nay, mgt so ngdn hdng thuong mgi d Vipt Nam da budc ddu dp dyng h$ thong djnh gid dieu chuyin v i n ngi bO (FTP) trong qudn trj Tdi san - Ng. Cy thi:
Tgi ngdn hdng Ddu tu vd Phdt triin Vi^t nam (BIDV):
day Id ngdn hdng ddu tign dp dyng cdng cy qudn trj ndy tgi Vipt Nam. BIDV thyc hi§n tiieo nguyen tdc FTP sau:
Thir nhdt, Djnh gid chuyen von dugc dp dyng tren todn bd cdc giao djeh phdt sinh tidn quan den sy djch chuyin ddng v i n cua Ngdn hdng vdi khdch hdng.
T h u hai, Vi§c djnh gid chuygn vdn hodn todn mang tinh danh nghia nhdm xdc djnh miie ddng gdp cua cdc don vj kinh doanh ti-ong ky md khdng cd sy djch ehuyin thgt ciia ddng tien ciing nhu khdng ldm phdt sinh cdc biit todn k l todn. Miic dg ddng gdp cua dan vj kinh doanh qua hp thdng bdo cdo djnh gid chuyin von phdn dnh lgi nhu^n cua don vj dd vd Id cdn cii dk giao chi tieu lgi nhu§n, tinh toan vd ddnh gid hi$u qua hogt dgng cua dcm vj kmh doanh trong ky.
Thir ba* De ddm bdo an toan tiong hogt ddng, edc dan vj kinh doanh vdn phdi hidn tiiu cdc quy djnh v l gidi hgn, hgn miic trong hogt dgng cung nhu dam bdo thyc hipn hp tiling cde chi tieu kg hogch kmh doanh.
(Quy dinh vi hp thdng dinh gid dieu chuyen von npi bp cua BIDV)
Tgi Ngdn hdng thuong mgi cd phdn Hdng hdi (Maritime Bank): Ngan hdng thuomg mgi c6 phdn Hdng hdi bdt ddu thyc hi§n CO chi qudn \</ vdn tgp trung tir ngdy 01/01/2009. H$
thing qudn 1^ von hogt dgng dya tren cdc nguyen tdc FTP:
Thii: nhdt, Nguyen tdc mua bdn todn bd von vd tdi sdn eiia cdc Don vj tcinh doanh trong h$
thing, cy thi:
* H0 thing quan l^ von xdc djnh chi phi vd thu nhgp mua bdn von doi vdi timg giao djch von (huy dgng vd sii dyng von).
* Cdc doi tugng cdn lgi tiiugc Tdi sdn Ng, Cd cua don vj kinh doanh dugc xdc djnh chi phi vd thu nhgp mua bdn vin trgn so du binh qudn cua tdi tchodn ke todn.
T h u hai, Nguydn tdc binh ddng:
* Ap gid mua bdn von ngay tgi thdi diem ptidt sinh giao djch, cac giao djeh cd cimg tiidi gian vd Cling ky hgn dugc dp gid mua bdn von nhu nhau.
* Doi vdi cac giao djch vdi lai sudt c6 djnh: Gid mua bdn von ciia m$t hgp dong khdng thay d i i trong todn b$ thdi gian cda hgp dong.
* Doi vdi cdc giao djch vdi lai suat dieu chinh djnh ky h o ^ lai suat thd ndi: Gid mua bdn v6n cua mgt hgp d i n g dugc dieu chinh tuong ling vdi cac dieu kipn quy djnh doi vdi timg togi hinh lai sudt giao djch.
T h u ba, Nguygn tdc tiling nhat: gid mua bdn v6n ciia tiing
<^U> Tap chi nghidn ciiu Tai chinh k^ toan
( So 7 (108)-2012 ^ TAI CHfNH DOANH NGHIEP ky hgn dp dyng cho cdc giao
djch bdn vdn (ho^e mua von) Id nhu nhau tren todn hp thing Maritime Bank.
(Qiiy ^fnh ve hp thdng dinh gid dieu chuyen vdn npi bp ciia MB)
Tgi NHTM co phdn Cong thmmg Vipt Nam (Vietinbank):
NHTM CP Cdng thuong Vipt Nam dp dyng cdng cy djnh gid dieu chuyen vdn npi bg tii ngdy 01/4/2011 vdi cdc nguygn tdc FTP nhu sau:
Thu nhat, Gid diiu chuyin vdn ngi bg dugc xdc djnh cdn cu theo mat bang lai sudt thj trudng, tinh hinh edn ddi ngudn von vd sit dyng von cua NHTM CP Cdng tiiuong Vipt Nam, djnh hudng phdt tridn cua Ngdn hdng cd tinh dgn cac yeu td ve nil ro lai suat, nii ro thanh khodn cua timg logi ngudn von, timg logi san pham vdi tiing ddi tugng khdch bang.
Thir hai, Gia didu chuygn von ndi bg dugc quy djnh rigng cho tiing logi tdi sdn Ng, tdi sdn Cd tiiy theo tinh chdt nii ro lai suat, nii ro tiianh khodn cua tiing logi tai sdn Ng/ tdi sdn Cd dd.
Thir ba, Doi vdi cdc giao djch pbdt sinh cd dong tien giao djch la ngogi t$, chi phi FTP/
tiiu nhgp FTP duge tinh theo nguygn tp vd dugc quy ddi sang ddng ngi t$ theo ty gia dugc quy djnb v l hgch todn ke toan cua ngdn hdng.
(Quy dinh ve hp thdng dinh gid dieu chuyen vdn npi bp cua Vietinbank)
Diiu kipn d l cdc NHTM VN ling dyng cdng cy djnh gid diiu chuyen von ngi bg.
D I vipc ling dyng cdng ey djnh gid dieu ehuyin von ngi bg tgi cdc NHTM dgt hipu qud cao cdn phdi cd cdc dieu kipn sau day:
Thir nhdt, Ve djnh hudng hogt dgng kinh doanh, md hinh qudn ly
Djnh hudng hogt dgng kinh doanh hudng tdi thdng Ip quoc tc. Xdc djnh rd mye dich cua h$
thong djnh gid dieu chuyen von ngi bg trong hp thdng ngan hdng minh. Hp thong ndy phd hgp vdi md hinh qudn ly tgp trung, edc ehi nhdnh dugc coi nhu cac don vj ban hdng. Ngan hang phdi thdnh Igp Uy ban ALCO, phdng k l hogch va ho tig ALCO; Xdy dyng chiie ndng, nhipm vy, trdch nhiem ciia cac phdng ban cd lien quan din vipe thyc hipn hp thdng nay.
T h u hai, V l cdng ngh?
thdng tm
* Thilt Igp hp thdng FTP Trung tam Cdng ngh?
thdng tin edn phdi xay dyng, nang cap, vgn banh tot phan mem hp thdng FTP, phoi hgp vdi cde phdng ban cd lien quan d l giam sdt, kjp thdi phdt hipn vd d l xudt cdc bipn phdp xii ly ddi vdi nhiing tiudng hgp xdy ra ed nguygn nhan tii nii ro tde nghipp dan din sai Ipch gid mua bdn vdn FTP.
- tTng dyng chuong trinh bipn dgi hda d l ma hda cac sdn
pham/dich vy trong hp thing FTP eiia ngan hdng. Vipc ma hda cdc sdn pham/djch vy phdi tuan theo nguyen tdc nhat djnh, ddm bdo cho vipc nhgp du lipu va quan ly dir lipu chinh xdc.
Thu- ba, v l nguon nhan lyc Ndng cao trlnh dg cho cde can bg tdc nghipp d cdc dcm vj kinh doanh, cdc phdng ban cd lign quan d l hg hiiu ro vl hogt dgng ALM, ve hp thong djnh gid digu chuyen von ndi bd. Dao tgo, hudng dan sir dyng chuong trinh FTP cho cdc don vj cd lign quan dg ddm bdo sy vgn hanh thdng nhdt, tidi chay tiong todn h§ thdng.
Thu tu, Ve che dp k l toan Bd sung, sua ddi chi d$ ke toan dg dam bdo vipc bgch todn k l todn lien quan din dieu chuyen vdn tiong h^ thong ngan hdng sao cho phu hgp vdi he thong djnh gia dieu chuygn vdn n$i bd- Bd sung, siia ddi h?
thdng tdi khodn kl toan, phuong phap hgch toan ke todn lign quan din diiu chuygn vdn trong hp thong ngdn hang...
Tdi li^u tham khdo:
- Cdc quy dinh ve hp thong dinh gid dieu chuyen von npi bp cua cdc ngdn hdng BIDV, Vietinbank. Maritime Bank
Risk Management in Banking - Joel bessis.
Tap chi nghi§n cuTu Tai chinh ke toan
