Giai phap nang cao hieu qua quan trj rui ro tin dung
tai Vietinbank Tra Vinh
PHCldC MINH HIEP- KIEM XANH"
Tomtit
Trong hogt dgng dn dung, cong tdc qudn tri rdi ro lin dung (RRTD) co vai tro rdt quan trgng, giup ngdn hdng qudn ly tdt nguon vdn cho vay. ddm bdo sd tiin cho vay dUffc an todn vd hieu qud. Chinh vi vdy, thdi gian qua, Ngdn hdng ThUffng mai Co phdn Cdng Thucmg Viet Nam, Chi nhdnh Trd Vinh (Vietinbank Trd Vinh) da tich cue trien khai cong ldc qudn tn RRTD va dgt dUffc mgt sdket qud khd quan. Tuy nhien, quy trinh cdp tin dung con bd't cap; he thdng thong tin tin dung con hgn che; cong tdc xd ly thu hoi nff xdu con ton tgi nhdng mat hgn che. Be khde phuc nhdng ton tgi trong quan tri RRTD, thdi gian tdi, cdn cd nhiing gidi phdp phu help hdn.
Tit khoa: qudn tri rui ro tin dung, he thdng thdng tin tin dung, Vietinbank
Summary
In credil activities, credil risk management plays a very important role, assisting a bank to perfectly manage the loan, ensuring the safety and efficiency of ihe loan. Therefore, over the past time, Viemam Joint Stock Commercial Bank for Industry and Trade, Tra Vinh Branch (Vietinbank Tra Vinh) has actively implemented credit risk management and achieved some positive results. However, there have been limitations in the credit granting procedure, credil information system and the handling of bad debt collection. To overcome these problems, in the coming time, it's esstential to have more suitable solutions.
Keywords: credit risk management, credil informalion system, Vietinbank
GlOl THIEU
Hoat dpng tin dung la hoat dpng cd ban va chu yd'u Clia ngan hang. Day la boat ddng dem Iai ldi nhuan ldn.
nhtfng cung tiem an nii ro rat cao cho ngan hang, Trong thdi gian gan day. quan tri RRTD da trd thanh nhiem vu quan trong dtfdc dat ldn hang dau tai cac ngan hang thtfdng mai khi cac con sd' \ d nd xau lidn tuc dtfdc cdng bd. Bdi. xet cho ciing. quan tri RRTD la each thtfc td't nhal giup cac ngan hang khdng bi mat vd'n.
Trong bd'i canh dd. de cd the gitf vtfng vi did' va phat trien hdn nffa. Vietinbank Tra Vinh can ihie't phai cd nhffng giai phap nham nang cao hidu qua quan ui RRTD.
c a s d LY LUAN VA PHL/CfNG PHAP NGHIEN CUU
.Vidt so'khdi niem
Tbeo Thdng ttf so' Q2/2013/TT-XHNN. ngay 21/01/2013 cua Ngan hang Nba ntfdc Viet Nam ve
viec ban hanh quy dinh ve phan loai tai san cd, mtfc trich, phtfdng phap trich lap dtf phdng rui ro va vide sfi dung dtf phdng de xff ly nii ro trong hoat ddng Clia to chtfc fin dung, chi nhanh ngan hang ntfdc ngoai. thi khai nidm RRTD dtfdc ndu la: "RRTD trong hoat ddng nganhang la tdn tha't cd kha nang xay ra dd'i vdi nd cua to chtfc tin dung, chi nhanh ngan hang ntfdc ngoai do khach hang kbdng thtfc hien hoac khdng cd kha nang ihtfc hien mdt phan hoac toan bp nghia vu cua minh theo cam ke't"
Theo ttf did'n thuat ngff ngan hang cua Thomas P._ Fisch (Dictionary of banking terms) xuat ban nam 2000. thi RR I D I loai rui ro xay ra khi ngtfdi xav khdng thanh loan dtfdc nd theo thda thuan hdp ddng dan tdi sai hen trong nehia \ u tra nd
' PQS. TS., Tap chi Cong san
" Vietinbank Tra Vinh
Ngdy nhan bdi: 05/09/2019; Ngdy phdn bien: 10/09/2019: Ngd^ duyet ddng: 17/09/2019
24
RRTD la radt Irong nhffng riii ro cbii yd'u trong hoat dpng eho vay ciia ngSn hang.
"Giao trinh quan tri tin dyng ngan hang thtfdng mai" cua Dinh Xuan Hang va Nguyen Van Ldc xuat ban nam2012, chl rd: "Quan tri RRTD trong ngan hang
\k tdng hda cac giai phap, chinh sach d^
nam bat dtfdc stf pbat smh va Itfdng hda dtfdc nhffng ton thS't tiem S'n, ttf dd tim each giam thieu hoac loai bd nhtfng tdn thS'tnay".
Nhtf v|y, cd thd' hieu, quan tri RRTD la qua trinh quan tri cd he thd'ng vdi 4 hoat ddng cd ban, gdm: Nhan didn rui ro; Do Itfdng riii ro; Kiem soat nil ro; va Tai trd rui ro thdng qua vide xay dtfng chinh sach tin dung, Ihie'l lap quy Irinh tin dung, giam sat vide tufin thu chinh sdch va quy trinh, xiif ly nhttng vi pham ve chinh sach, quy trinh dd'i vdi khoan tin dung cu the.
PhUdng phdp nghien cdu Nhdm tac gia sii dung phtfdng phap nghien ctfu dinh tinh, gom: thu thap, thd'ng ke md ta, khao sal thtfc le', phan tich, so sanh, tong hdp... nham chi ra thtfc trang cdng tac quan trj RRTD tai Vietinbank Tra Vinh thdi gian qua (giai doan 2014-2018).
De danh gia mdt each khach quan nhffng han chd' trong quan iri RRTD tai Chi nhanh, nhdm nghien ctfu da tie'n hanh khao sat trtfc dep 27 chuyen gia, cd trinh do chuyen mdn, kinh nghiem Iff 5 nam trd ldn, am hieu ve hoat ddng ngan hang, dac bidt ve mang nghidp vu tin dung, hidn dang cdng tac tai Vietinbank Tra Vinh, gdm: Ban giam dd'c, trtfdng/
phd phdng cac phdng: Khach h^ng doanh nghidp; Ban le; Giao dich; Hd trd tin dung; Tong hdp; Can bd quan he khach hang. Khao sal dtfdc thtfc hien trong dau nam 2019.
Nhdm tac gia sff dung thang do 5 bic cua Likert tff diem 1 de'n diem 5 (1.
Hoan toan khdng ddng y; 2. Khdng ddng y; 3. Trung binh (khdng cd y kie'n); 4.
Dong y; 5. Rat d6ng y) de danh gia mtfc dd quan trpng (dong y) tang din ttfdng u'ng vdi sd di^m ttfng cdt.
KET QUA NGHIEN CL/U Nhu'ng ke't qua dat drfdc Vie cong tdc nhdn dien rdi ro - Cdng lac nhan didn rdi ro dtfdc Vietinbank Tra Vinh trien khai va dtfdc can bd quan he khach hang thtfc hien
kha bieu qua Iff khau mdi tid'p xuc khach hang vay, tbam dinh ho sd, tinh hmh san xua'l, kinh doanh, tai chinh khach hang, quyd't dinh cho vay va de'n giam sat khoan vay...
- VSn hanh cd hieu qua hd thd'ng canh bao sdm (EWS), nham nhan dien sdm cac khoan lin dung cd da'u hieu riii ro, tff dd dtfa ra cac giai phap tfng xu" tin dung phu hdp.
- Thtfc hien danh gia lai tai san dam bao dinh ky de phat hidn kip thdi nhttng bat c3p do tai san bi htf hdng, thie'u hut, mat phim chat... din dd'n giam gia tri. Tff dd, chi nhanh cd the yeu cau khach hang bd sung tai san dam bao hoac nil giam dtf nd ttfdng tfng.
Ve cong tdc do liidng riii ro
Vietinbank Tra Vinh da thffc hien nghiem tuc cac quy dinh ve cham diem xe'p hang lin dung khach hang;
ta't ca khach hang vay vd'n deu dtfdc cha'm di^m xe'p hang tin dung theo quy dinh. Thdng qua kd't qua xe'p hang khach hang da giup cho can bp quan he khach hang nhan dien, do Iffdng dffdc nhffng da'u hidu bat thtfdng cua ttfng khoan vay, cac khach hang cd da'u hieu suy giam ve tinh hinh boat ddng kinh doanh, lai chinh... Tff dd, dtfa ra cac giai ph^p tfng xff lin dung phij hdp va kip thdi.
Cac quy dinh, chinh sach ve trich lap dtf phdng va xff ly RRTD hien nay da dtfdc ban hanh va trien khai day du dd'n cac phdng/ban ciia Vietinbank Tra Vinh thtfc hien. Nhd do, cdng tac quan tri RRTD tai Vietinbank Tra Vinh dat dtfdc nhffng ke't qua kha td't.
Ve cong tdc kiem sodt RRTD
Tang ctfdng hieu Iffc va hieu qua boat ddng Clia he thd'ng kiem tra, kiem soat ndi bd. Cdng lac kie'm tra, giam sat dtfdc thtfc hien ngay cang chuyen nghidp, tffng btfdc chuyen hda tff kiem tra, giim sat tuan thu sang kie'm loan tren cd sd quy tri riii ro.
Thdng qua kiem tra dinh ky hoac dot xua'l, he thd'ng kiem tra, kiem soal da phat hien sal sdt vl vide chap hanh trong vide phan ca'p liy quyin, thtfc bien quy Irinh cbo vay, lai san dam bao. Tff dd, dffa ra nhffng kie'n nghi canh bao hoac de nghi chinh sffa kip thdi, giam thieu riii ro irong boat dpng tin dung.
- Tang ctfdng tai san dam bao khi ca'p tin dung cho khach hang. Tren cd sd ke't qua xe'p hang lin dung ciia khach hang, Vietinbank Tra Vinh Ihtfc hien chinh sach ve bao dam tien vay dd'i vdi tffng loai khach hang la khae nhau. Tai san dam bao tuy khdng phai dieu kien tien quye't de cho vay, nhtfng la mot trong nhffng ye'u to giam tdn that cho Vietinbank Tra Vinh khi cd rui ro xay ra. VI vay, ngo^i vide dinh ky ra sodt thtfc trang tai .san dam b^o lien vay, Chi nhanh ludn chii t^m nang cao chat Itfdng lai san dam bao, nhtf: hoan thien ve mat phap ly ho sd lai san chtfa du dieu kien hach loan trdn he thdng, dinh gia tai san theo dung quy dinh, tffng btfde nSng cao ly trpng dtf nd cd tai san dam bao.
Ve tdi trd riii ro
- Cdng tac phan loai nd trich lap dtf phdng nii ro ludn dtfdc Vietinbank Tra Vinh quan tam va thffc hien day du theo quy dinh.
Economy and Fort-casL
25
BANG 1: DAIW GIA NHflNG HAN CHE TRONG QOAN TR! RRTD
^ Ti^! VIEHNBANK TRA VIMH '^' Ngi dung danfa ^ a
1 Banh ^ nhflng hsui dig* trong quan tri RRTD tai Vietiidiank Tra Vinh I Shan dien rut ro tin dung
Nhin ihu-^ C'AZ. can bo quan he khich hang ve RRTD
2
4
Tci cau/quy mo Lin dung con tap trung kha cao vao mot so nganh. khach hang/nhom khach Hen quan.
chila phan tan riii ro.
Viec la soaL danh gia khach hang qna han goc. lai diri5i 10 ngaj chiTa dnoc thudng \u\ en.
Chifi _\a\ di/Qg dong bo ^e rtjnh miic rui ro cho tat ca san pham tin dung khach hang doanh nghiep va iJiach hang ca nhan.
n Do Ii0ng rui ro rin dung 1
2 3
He diong cham diem xep hang tin dung noi bo d u a boan thien.
Cha't liftmg thani dinh va jrfian tich tin dung con han che.
Trinh do chuyen mon nghiep \u. nang liJc can bo lara cong tac tin dung chifa dong deu.
- lQu\ trinh cap nn dung con bai cap.
m Kiem sodt rui ro lin dung 1
-
3
Cong tie kiem irj gijni sit cac khoan \a> chtfa du'dc diifBug .\uyen. kip ihoi
\'iec diam dinh. dinh gia. quan ly tai san dam bao con nhieu bat cap (dac biet la TSDB la hang hoai.
He thong ihong tin tin dung diieu minh bach, con nhieti bai cap.
ChiTa da dana hoa san pham tin dung nham phan tan njiro.
I\ Tdi ira rui ro nn dung
C6n2 tac x^ K thu hoi nU qua han. nd \au con T\ le cap tin dung so viJi TSDB con khi cao so v6i I £ia miai sin dam bao (hien lai Chi nhanh co the cap
" Iin dung tif ^ O ^ - I W ^ gu tn TSDB (tiiv dieo loai TSDB va Cii sd can cii" djnh gia tai san).
3
Khan lai san dam bao chiia dii tinh phap K. nen kho s ^ K de thu hoi nfl khi nd vay qui han.
Diem TBiXl
4,17 4.11
4.0"
4.26
4.22
4 J 7 4.37 4.52 4,52 4.07 4.16 4.22 4.04 4.26 411
Th^p nha't
2
1
1
^
1 3
'
1
1
-
I
2 Cao nhat
D$l|cfa ctHiin
5
^
^
5 5 5
^
^
1
4.1"
4.22 1
?.96
4.33 2
2 5
--^
0.94
0.97
0.79
0.73 0.63 0.57 1.02
1.10 0.88 1,07 0.96
0.99
0.92
0.77
- viec t?ng xii doi vdi cac khach hang vay gap rui ro. da thtfc hien bang nhieu bien phap hnh hoat. giiip Vietinbank Tra Vinh chu dpng hOn trong viec xti ly cac tinh huong rtii ro phat sinh. \"iec xii' ly rui ro bing hinh thtfc gia han. dieu chinh ky han no hoac h6 trd khach hang xay dtfng phtfdng an xii' ly da tao dieu kien cho cdc khach hang cd dieu kien duy ni. phuc hoi san xua't. kinh doanh nham tao nguon thu de tra nd.
- Cong tac xii ly nd cd \ an de. nO nem an rui ro dtfdc Vietinbank Tra Vinh q u ^ tam. Trong nam 2018. Vietinbank 1 "
Vinh da ban chd doi tac dtfdc 1 kf™°
no vav da cd ca'u, tiem an nhieu tui r . vdi so'tien tren 200 tv dong. Qua * • ™ giup Vietinbank Tra Vinh giam hdt rui ro ton tha't. dong thSi cai thien dUcIc chat Itfdng tin dung.
Danh gia nhi7ng han che Ke't qua danh sia nhtf Bang 1- _ Khao sat cho tha'\. cong tac quan tn RRTD cua Vietinbank Tra Vinh con boc 16 nhtfng han che sau:
Cong tdc nhan dien rui ro Nhin chuns. cong tac nay con han che. diem trung binh (4.171. Trong do, cd 2 ye'u to: Cong tac ra soat, danb gia khach hang qua han goc. lai dtfdi 10 ngay va Cong tac xay dtfng dong bo \ e dmh mtfc rii ro cho ta't ca san pham tin dung khach hang doanh nghiep va khach hang ca nhan con rat yeu (ca hai nhan to nay deu dat diem trung binh tren 4.2).
Cong tdc do lUdng RRTD Khiio sat didu tra cho tha'y. cong tac nay con nhieu bat cap. ca 4 yen to deu dtfdc cac chuyen gia danh gia dong y cao. vdi diem trung binh dai tren 4. Cu the: He thong cha'm diem xe'p hang tin dung ngi bo chtfa hoan Ihien vdi so' diem trung hinh la 4..17. 2 ye'u to: Chat ItfOng tham dinh va phan tich tin dung con han che va Tiinh do chuyen mon nghiep vu.
nang Itfc can bo lam cong tac tin dung chtfa dong d^u lai deu co diem trung binh ia 4.52 Cdn ye'u to "Quy tinh cap tin dung cdn bii't cap" cd so' diem Irung binh la 4.07.
Cong tdc kiem sodt RRTD Day la la cong lac rat quan trong.
giup cho Vietinbank Tra Vinh nang cao cha't Itfdng tin dung, hieu qua boat dong kinh doanh.
Tuy nliien. kel qua khao sat cho tha'y. cac chuyen gia deu dong y cao ve nhffng han che trong cong tac kiem soat RRTD trong thdi gian qua tai Vietinbank Tra Vinh. vdi so diem trung binh la 4 16 diem. Cac han che dd la: Co-- tac kiem tra. giam sat cac khoan -, chtfa dtfdc thtfdng xuyen. kip thdi. Vie. iha'm dmh. dmh gia. quan ly tai sin ciiuii bao (TSDB) cdn nhieu bat cap (dac biet dd'i vdl TSDB la hang hoa); He thc'na thong tin tin dung thie'u mmh bach, con nhieu bat cap: Chtfa da dang hoa s;, >, pham tin dung nham phan tan rui ro
26
• '^'llevj O^thloBANG 2: KET QGA KHAO S A T Y KIEN CHGYEN GIA VE MHOM GIAI PHAP MHAn DIEM RRTD
TT
1 1 2 3
4
Cdc nhdm giai pfadp Gdp phin nftng cao hi^u qua quan tri RRTD
t^i Vietinbank Tra Vinh Nhom gidi phdp: Nhgn di$n rui ro lin difng
Nang cao nhSn thiJc cua c^n bo quan he khdch hang ve RRTD.
Tang ciftfng quan ly RRTD theo danh muc, nganh hanh kinh doanh cua khach hang.
Khai thac co hieu qua cong cu canh bdo s^m cac khoan nd tiem an rui ro.
Xay difng dinh mi?c rui ro cho toan bo cic san pham tin dung cua khach hang doanh nghiap va khach hang c i nhan
Diem TB(X)
4.15 4,04 4.30 4.26
Tha'p nbat
1 1 1 2
Cao nha't
5
')
5 S
B& lfch chu^n
0,97 1,14 0.90 0,80
BAMG 3: KET QUA KHAO SAT Y KIEM CHUYEM GIA VE MHOM GIAI PHAP DO LCfCJMG RRTD TT
11 1 2 3
4
Cdc nhom giai phdp G6p ph£n nang cao hi^u quS qudn trj RRTD
tai Vietinbank Tra Vinh Nhom gidi phdp: Do h&ng RRTD
Hoan thien he chong chS'm d\im xg'p hang tin dung noi bo.
Nang cao chat lifdng tham dinh va phiin tich tin dung
Nang cao trinh dp chuySn mon nghiep vu, nang life cdn bo lam cong tdc tin dung.
Xiiy difng chinh sdch khdch hang, cdi ti^n quy trinh cap tin dung phil hdp vdl tCfng nganh nghe kinh doanh ddc thCi ciia khdch hang
Di^m TB(X)
4,30 4,48 4,48 4,26
Thap nha't
I 2 3 1
Cao nh^t
5 5 1
•i D3 Igch
chu^n
0,97 0,74 0,63 0,97
BANG 4; KET QUA KHAO SAT Y KIEM CHUYEM GIA VE NHOM GIAI PHAP KIEM SOAT RRTD TT
HI 1 2 3 4
Cac nh6ni giai phdp Gop phJn nang cao hi^u qua quan tri RRTD
tai Vietinbank Tra Vinh Nhom gidi phdp: Kiem sodl RRTD
Tang cu'iJng cong lac kiem ira gidm sdl cdc khodn vay dinh ky hoae dot xuat.
Nang cao chat lifdng tham djnh. dinh gia TSDB. ldng cu'cing quan ly TSDB chat che.
Nang cao cha'l lu'dng thong tin lin dung.
Da dang hoa san pham [in dung nhdm phan lan riii ro.
Diem TB(X)
4,48 3,96 4,04 4.00
Tha'p nha't
3 1 1 I
Cao nha't
5
^
5 5
DO l#ch chu^n
0.63 1.04 1.00 1,02
Cong tdc tdi tr0 RRTD
Khao sat cho thay, so' did'm trung binh cua hoat dong nay difcfc cac chuyen gta danh gia la: 4,17 diem, chtfng to cac chuyen gia tho'ng nhat cao vdi nhu'ng han che trong cong tac tai trd RRTD tai Vietinbank Tra Vmh, cu th6^
- Cong lac xu" ly thu hoi nc) xa'u con ton tai nhi?ng mat han che', viec ap dling cac giai phap tich ciTc xu" ly thu hoi ngay tif khi nd xa'u phat sinh chu'a du'dc thu'c hien thu'dng xuyen; chiTa de
ra cac bien phap quyet liet trong viec xiJ ly nd xau, dan den ke't qua thu hoi nd chiTa dat nhtf ky vong da de ra.
- Nhan TSDB chu'a du tinh phap ly dan den kho xiJ ly tai san de thu hoi nd khi nd vay qua han, khach hang khong co kha nang tra nd.
KIEN NGH! M O T s d GIAI PHAP Nhom giai phap v^ nhan di$n RRTD Theo ke't qua danh gia ciia cac chuyen gia tai Bang 2 cho nhdm giai phap ve n h | n dien RRTD, thi ca 4
Economy and Forecast Review
27
BAMG 5: KET QUA KHAO SAT Y KIEM CHUYEN GIA ve NHOM GlAl PHAP TAI TR0 RRTD Cic nhom ^ i pbap
G6p pbSn nang cao Eiifu qua quan tri RRTD t9i Vietinbank Tra Vinh Nhom gidi phdp: Tditr^RRTD
Thdc hien trich lap day du quy dif phong de bii dap RRTD khi phdi smh Tang cu'dng cong tac xiJ ly nrt qua han. nd x
Di^m TB(X) Thap
nha't Cao nhSt
D$ t|ch chu^n
Viec nhan tai san the cha'p phai dam bao day du tinh phap ly; ty le cap tin dung so vi3i gid tn TSDB hdp ly.
4 Day manh irien khai bao hiem ke't hdp cho vay
giai phap deu cd diem trung binh dat tif 4,04 diem trd len. Dieu nay chieng td ring, nhom giai phap nay cd tinh kha thi cao. Trong dd, giai phap "Khai thac cd hieu qua cdng cu canh bao sdm cac khoan nd tiem an nii ro" difdc danh gia la ra't kha thi vdi so diem trung bmh dat 4,30 diem. Ke't qua nay phu hdp vdi thi/c trang tai Vietinbank Tra Vinh. Vi vay, nhdm tac gia ra't mong, can bd quan he khach hang thrfdng xuyen cap nhat vao he tho'ng canh bao sdm de nhan diSn cac khoan nd cd da'u hieu rui ro.
Nhdm phap vi do lifcfng RRTD
Theo ket qua khao sat tai Bang 3. thi^ca 4/4 giai phap cd diem trung binh ldn hdn 4 diem trd len.
Trong dd, cd 2 giai phap "Nang cao chat Itfdng tham dinh va phan tich tin diing" va "Nang cao trinh do chuy6n mon nghiep vu, nang life can bo lam cong tac tin dung" c6 diem trung binh dat 4,48 diem, chd'ng td nhdm giai phap nay dtfdc cac chuyen gia danh gia cd tinh kha thi rat cao, sat vdi thifc tiln. Chinh vi vay, nhdm nghien cu'u de xua't, Ban lanh dao Vietinbank Tra Vinh thtfdng xuyen to chu'c dao tao, phan cong can bp cd nhieu kinh nghiem kem cap them nghiep vu cho cac can bp cdn ye'u, dac biet la cac can bg mdi vao nghe.
gvz- -i M.. n n n m t a r > 7 .^ =T sdt-.a pha- tich
Nhom giai phap v^ ki^m soat RRTD Theo ket qua khao sat y kie'n chuyen gia (Bang 4), cd 3 giai phap du'dc cac chuyen gia danh gia dat tif 4 diem trd len. Trong dd, cd giai phap 'Tang cifdng cdng tac kiem tra, giam sat cac khoan vay dinh ky hoac dot xua't" dtfdc cac chuyen gia danh gia rat kha thi vdi so' diem dat la 4,48 diem. Dieu nay cung giai thich difdc trong hoat ddng tin^dung viec kiem tra, giam sat su'dung vo'n vay theo dinh ky hoac dot xua't cd y nghia rat quan trong dd'i vdi Vietinbank Tra Vinh.
Thdng qua viec kiem tra, giam sat se gidp Vietinbank Tra Vmh xu" ly kip thdi cac khoan nd tiem an riii ro.
Nhom giai phap ve tai trd RRTD Theo ke't qua khao sat. nhdm giai phap nay difdc cac chuyen gia danh gia cd tinh kha thi (Bang 5). Trong 4 giai phap, cd 2 giai phap ra't kha thi vii 2 giai phap kha thi. Nhdm nghien ciJu de nghi, Vietinbank Tra Vinh nghien cu'u va van dling vao thifc te trong thdi gian tdi.Q
TAI LIEU THAIVI KHAO
1. Ngan hang Thifdng mai Co phan Cdng Thifdng Vi^t Nam (2017). Quyet dinh sd2215/2017/
QD-HDQT-VIET1NBANK9, ngdy 06/12/2017 ve viec chdm diem vd xep hgng khdch hdng trong he thdng Ngdn hdng ThUffng mgi Co phan Cong Thuang Viet Nam
2. Ngan hang Thu'dng mai Co phan Cdng Thu'dng Viet Nam (2018). Cong van sd8118/TGD- VIET1NBANK35, ngdy 15/10/2018 quy dinh gid tri dinh gid TSDB tdi da, mdc cdp tin dung tdi -^ .-^o vdi gid tn dinh gid TSDB
3. Ngan hang ThUdng mai Co phan Cong Thu'dng Viet Nam, Chi nhanh Tra Vinh (2014-1 Bdo cdo ket qud hogt dong kinh doanh cdc ndm. Id 2014 den 2018
4. Dinh Xuan Hang, Nguyin Xuan Loc (2012). Gido irinh qudn tri tin dung ngdn lidu:j Mng mai, Nxb Tai chinh. Ha Npi „ ur ,. ^ ,
' 5. Thomas P. Fisch (2000). Dictionary of banking terms. Published January 1.. 2006 b .arrons Educational Series
