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Mot so bat cap trong quy djnh
ve trich lap dir phong rui ro tin dung
^tlkHllUmt\H-QuyBTPTThdnhphdBdN8ng
Qudn tri rdi ro tin Sung tgi cic tochHtc tin dung (TCTD) ndi chung hay tgi cdc quy Sia tu phdt triin (BTPT) CTia phUOng nii rieng Id mdt cdng tic bit sdc quan trgng cua cdc San vj, nbat Id tmng glal Sogn hiin nay. Qudn tri tit si gdp phan bd trg cde TCTD Su sde di^g Sd viS nb&ng diin biin thudng xuyen vi bat lal trong hogt Sdng tin Sung eua San vimlnh. Song tftdlf thdng qua Sd eung gdp phdn giup cho Nbd nude Siiu hdnh tit vd on (Sab nin Idnh te.
NhuTng b£t cap t r o n g c o n g t^c p h i i n loai nor v^ trich lap dif p h o n g rui ro t i n d u n g tai cac q u y D I P T dia p h i i t f n g
Theo so lieu thd'ng ke eiia Bp Tii ehinh, hign nay tren dja b i n e i nude cd tren 26 quy DTPT dja phucmg dupe thanh lap (theo Nghi djnh so 138/2007/ND-CP ve td ehiie v i hogt dpng eiia quy DTPT dia phuong). Do hi'u het eic quy DTPT dja phucmg la don vi mdi thanh lap sau khi Chinh phii ban hinh Nghj djnh sd 138/2007/ND-CP va tiem lyc chua mgnh, ehua dii siie thuc hien eie dy i n dau tu true tie'p cd quy md, vi vay viee sir dyng vdn ehu ye'u hien nay cung nhu trong tuong lai gan van la hogt dpng tin dyng (xem Bang 1)
Nhin vio eic so lieu, ed the tha'y ring, trong hien tgi va tucmg lai gan thi hogt dpng eho vay tgi cac quy DTPT dja phuong van la hogt dpng ehii lyc, nen viec quin ly riii ro trong boat dpng eho vay tgi cie quy la het siic quan trpng.
Tuy nhien, thye te'eho tha'y, edng tic phan logi ng va trieh l i p d y phdng riii ro tin dyng tgi cie quy DTPT dja phuang hien nay van cdn mpt sd'bat cgp can sdm dupe khac phyc de dam bao an toin trong hogt dpng tin dyng eiia eic don vj.
Theo quy djnh tai Dieu 18 cua Nghj djnh so 138/2007/ND-CP thi cae quy thyc hifn phan logi np, trich lip quy dy phdng xir ly riii ro doi vdi hogt dpng cho vay da'u tu nhu eac TCTD, tiic l i ap dyng eae quy dinh hien hanh eua Ngan hang nha nude (NHNN) tai cic van bin:
• Quyet dinh sd 493/2005/QD-NHNN n g i y 22/4/2005 ciia Thd'ng doe NHNN v^ ban h i n h quy djnh ve phan logi np va trieh lap, sir dyng d y
phdng de xir ly riii ro tin dyng trong hogt dpng ngan hing ciia cic TCTD;
Quyet dinh sd 18/2007/QD-NHNN ngiy 25/4/2007 eiia Thd'ng dd'c NHNN ve siia ddi bd sung mdt so dieu cua Quyet djnh 493/2005/QD-NHNN.
Tuy nhien, vdi cic quy djnh hien hanh neu tren, ed the nhgn tha'y mpt sd' vudng mac sau:
Viec trieh lap dy phdng chua dam bao thu hdi phan vdn di'u tu ne'u cd xiy ra eie riii ro tin dyng:
Cdng thlic quy djnh ve miie trieh lip dy phdng cy the theo quy dinh Men hanh:
R = max {0, (A -C))xr Trong dd: K: So tie'n dy phdng eu the phai trieh.
A: So du np gdc eua khoan np.
C: Gii tri kha'u trir eiia tai s i n b i o d i m . r: Ty le trich lap dy phdng ey the (%).
Gii tri C dupe xie dinh bing tich so giiia gii thj trudng cua tai sin d i m bao va ty le kha'u trir tdi da quy djnh.
Cdng thlic nay eho tha'y miie trieh lap dy phdng
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cy the tai mpt thdi diem la co djnh theo mpt ty le ma khdng cd moi quan he tuong quan ve thdi gian de so sinh vdi sd' vd'n thyc te' da dau tu ban da'u.
Hay ndi each khic, chua quy doi "so vd'n da eho vay" va "so vd'n thu ve" tgi ciing mpt thdi diem de cd sy so sanh xae djnh mdc trich Igp.
Viee quy djnh ty le trich Igp dy phdng riii ro ddi vdi nhdm 1 (li 0%) vi nhdm 5 (100%) li chua thgt sy hpp ly.
Nhu chung ta da biet trong eic logi riii ro ddi vdi hogt dpng ngan hing, TCTD p h i i dd'i m i t nhieu nhat vdi riii ro tin dyng. Hieu theo nghla rpng, rui ro tin dyng la ta't ci nhu'ng khi n i n g m i theo dd, TCTD se khdng the thu hoi day dii v i dung hgn cac khoin tin dyng da cap. Ndi cieh khic, rui ro tin dyng l i viec khich hing khdng tri di'y du nhung khoin ng ddi vdi TCTD theo diing earn ket, dii vdi bat kl li do gi. Riii ro tin dyng se gay nen nhirng thiet hgi ddi vdi TCTD, Iim ma't m i t nguon vd'n v i suy giim khi ning ehi tri vi khi ning thanh toin eic khoin np. Tir dd ed the tha'y, rill ro tin dyng la tiem tang v i ed khi ning p h i t sinh trong mpi tinh hud'ng nen khdng the khdng trich lap dy phdng hay d y phdng vdi ty le la 0%. Ddng thdi, trong mgt so trudng hgp miie d y phdng 100% van khdng d i m bao thu hoi dii so' vd'n da da'u tu (phit sinh ehi phi xir ly hgu qui).
Viee quy djnh ty Ig kha'u trir tdi da dd'i vdi tai san d i m bao de xic dinh gii trj kha'u trir l i khdng can thiet. Theo quy djnh ciia p h i p lugt ve giao dich bao d i m da ducyc quy dinh tai Nghj dinh so' 163/2006/ND-CP ngiy 29/12/2006 cua Chinh phii ve giao djch b i o d i m , cd quy dinh "cic ben cd quyen thoi thugn ve gii trj tii s i n b i o dam", Do khdng dupe quyen khd'ng che gii trj tii s i n b i o d i m nen viee quy djnh ty le kha'u trir toi da ddi vdi gii trj b i o dam ciing khdng cdn y nghia.
Mot sd khuyen nghj
De dam bao an toin tin dyng trong hogt dpng ciia cic quy DTPT dja phuong ciing nhu cae TCTD, dge biet la trong giai dogn hien nay, de nghi:
Thit nhat, NHNN sdm nghien eiiu ban h i n h v i n b i n bd sung, sua ddi va thay the'cae quy djnh hien hanh ve trieh lap dy phdng va quan ly rui ro tin dyng theo hudng:
• Ap dyng tinh du phdng rui ro theo phuong phap chiet kha'u ddng tien
Can ed quy dinh khuyen khich eac TCTD i p dung tinh d y phdng rui ro theo phuong phap chiet kha'u ddng tien eho myc dich quan trj npi bp v i theo ddi song song vdi phuang phap tinh ty le cd dinh nhu hien nay; Dong thdi, ve lau dii, nen
ap dyng p h u a n g p h i p chiet kha'u ddng tien theo thdng Ig qud'e te'dupe quy djnh tgi chui'n myc k^
toan qud'c te 39 (IAS 39). Theo dd miic trich lap dy phdng dupe tinh nhu sau:
Gii trj dy phdng = Gia trj khoan dau tu ban di'u - Gii trj cd the thu hoi ude tinh
Trong dd: Gii tr; ed the thu hdi ude tinh la gia tr; thu hdi dupe quy dd'i ve hi^n gii tai thdi diem trieh l$p d y phdng theo cdng thiic
Gii trj thu hoi cd the udc tinh (hign tgi) = Gia trj thu hoi d n i m thir n x [1/(1+ lai suat nim) '^n]
• Quy djnh lgi ty le trich Igp d y phdng riii ro ddi vdi nhdm 1 vi nhdm 5.
Viec quy djnh ty Ie trieh Igp d y phong, doi vdi nhdm 1 vi nhdm 5 theo quy djnh hien harih tgi eic Quyet djnh so 493/2005/QD-NHNN ngiy 22/4/2005 v i Quyet djnh sd 18/2007/QD-NHNN ngiy 25/4/2007 l i chua hpp ly, cy the:
- Nhdm 1: quy djnh tdi thieu p h i i la 0% eho cic khoin np la chua thgt sy b i o d i m , vi khdng the hoin toin logi trir rui ro doi vdi nhiing khoan np nay.
- Nhdm 5: quy djnh trieh Igp dy phdng 100%
van ed the cdn cac tdn that khie ehua dupe dy phdng nhu cic chi phi theo dudi kign tyng, xii ly tii sin b i o dim...
Do vgy, de nghj can p h i i quy djnh mgt miie dy phdng Idn hon 0% ddi vdi eic khoin np nhdm 1 va hon miie 100% doi vdi eae khoin np nhdm 5, cd nhu vgy mdi dam bao xir Iy eae ton that ed the xiy ra.
Thit hai, bd quy d;nh ty le kha'u trir toi da doi vdi tai s i n d i m b i o de xic djnh gii trj kha'u trir
Vigc quy djnh ty Ig kha'u trir toi da doi vdi tai s i n bao dam de xic djnh gii trj khau trir la khdng ci'n thiet. Bdi le, theo quy djnh ciia p h i p lugt ve giao djch bao dam, eie ben ed quyen thoi thugn ve gii trj tai s i n bao d i m . Do khdng dupe quy^n khd'ng ehe gii trj tai s i n b i o d i m nen quy djnh khdng che'ty Ig kha'u trir ciing khdng cdn y nghia.
Thiet nghi, thay vi quy djnh ty le khi'u trir tdi da, NHNN nen quy dinh eac quy tac xic djnh gii thj trudng ciia tai san b i o d i m nham dam b i o viec d;nh gii dupe chinh xae va thugn tien.
Ngoai ra, Chinh phu, Bp Tai ehinh, NHNN vi UBND eic dia phuong sdm cd ehi dgo va hudng dan eac quy DTPT dia phuang sdm trien khai: (i) Xay dyng he thd'ng danh gia xe'p hang tin dyng npi bp; (ii) Timg budc thiet Igp hg thd'ng phdng chong rira tien va tai trp khung bo. Cic he thd'ng nay giiip cac quy cd the td ehiic q u i n Iy td't rui ro tin dyng eiia minh; ddng thdi eiing la dieu kien het siie can thiet de cac quy ed the tie'p can dupe nguon von tai trp eua cic td chiie tai ehinh qud'c te. $
