TAI CHfNH DOANH NGHl|P (sg 12 (173)-2017^
NGH! QOYET 42 TAO HANH LANG PHAP LY CHO VAN DE XUf LY TAI SAN TON DONG
TS. Vu Qu6c Dung*
Ngiy 21 tiling 6 nim 2017, Qude hfi dS tiidng qua Nghi quydt 42 vi thi diim xu'i^ nijrxiu cda cic td ch&c tin dyng. Nghj quyit s§ cd hifu lyc trong 05 nim td" ngiy 15/8/2017. Nghf quyit niy di cho phip ip dyng nhidu chinh sich mdi (so v&i phip luft hif n hinh) vi xir l'^ niy xiu, tii sin bio dim cda khoin ny xiu, gdp phin tao lip cv s& phip 1^ thuan lyi hon cho vifc xdf If niy xiu, til sin bio dim cOa cic td chirc tin dyng, chi nhanh ngan hang nir&c ngoii, td chOv mua bin nyxau. V&i nhirng quan diem, nguyen tic, muc ti§u rd ring, Nghi quyit 42 da thyc sy m& ldi cho van di xii-If ny xau. Bai viit xin diem mot sd nfl dung CC ban cua Nghi quyet ve thi diim xO- If ny xau cua td chirc tin dyng ddng th&l phin tich mgt s6 hoyt dgng cy the cua VAIVIC kbi ip dung Nghj quyet 42.
• Tir khda: tii sin tdn dyng.
On June 21, 2017. the National Assembly passed Resolution 42 on piloting the bad debt of organizations Credit. The resolution will be effective for 5 years from 15/8/2017.
This resolution has applied many new policies (compared with current law) on dealing with bad debts, collaterals of bad debts. This wilt create a more favorable legal basis for dealing with bad debts and security assets of credit institutions branch, foreign bank branches, bad debt trading.
V/ith the clear views, principles. Resolution 42 has really opened the door to dealing with bad debt. This article studies some main score ofthe resolution and analyzes some specific activities of
VAMC when applying Resolution 42.
• Keywords: asset backlog
Ngiy nhfn bii: 2/11/2017 Ngay chuySn phan bifn: 5/11/2017 Ngay nhfn phin bifn: 16/11/2017 Ngiy chip nh$n ding: 28/11/2017
Nhu-ng ndi dung cff ban cda Nghj quylt 42 Thir nhat, vl nguyen tic xii ly ng xiu: Be bio dim rd quan diem, myc tieu ciia Nghi quylt, bio dam quyen, lgi ich hgp phap ciia cac ben lien quan, Nghi quylt 42/2017/QH14 quy dinh khi xii ly ng xiu, tii sin bio dim ciia khoin ng xau phii bio dam 04 nguyen tic sau: M0t Id, bio
dam edng khai, minh bach, bao vf quyen, lgi ich hgp phap, cbinh dang ciia td ehiic tfn dyng, chi nhanh ngan hang nude ngoii, td chiic mua bin, xii ly ng xau va ca quan, to chiic, ci nhan co liSn quan; hai Id, phii hgp vdi eo chi thi trudng trSn nguyen tac thin trgng, bio dim quySn lgi cua ngudi giii tien va giir virng sy dn djuli, an toan hf thdng; ba Id, khdng sir dung ngin sach nha nude de xir ly ng xau; bon Id eo quan, td chiic, ca nhin cd hanh vi vi phgm phap lugt dl xay ra ng xiu vi trong qui trinh xii Iy ng xiu phii chiu trich nhiem theo quy dinh ciia phip luat.
Thir hai, vl bin ng xiu, tii sin bao dam thip ban gii tri khoin ng; DS thao gd vudng mac, e ngai bi xit ly vl trich nhlfm kbi ban ng xiu, tai sin bio dim, Nghj quylt 42/2017/QH14 CO quy dinh cho phep TCTD, chi nhinh ngan hang nude ngoii, VAMC dugc ban ng xau, tii sin bio dim ciia khoin ng xiu cdng khai. minh bach, theo quy dinh ciia phap luat, gia ban phii hgp vdi gi^
thi trudng, cd thS cao hon hoac thip hon du ng gdc ciia khoan ng. Quy dinh nay nhim khang dinh ro rang ban quyen ciia ngudi ban dugc quyen ban ng xau, tai sin bio dim theo diing quy dinh phap luit, kl ca viec bin thip hon du ng gdc CLia khoin ng.
Thii ba, vl mua, ban ng xiu ciia VAMC: De thio gd cac khd khan, vudng mic trong hogt dOng cua VAMC, tgo dilu kien eho VAMC triln
* Hpc vi^n Tdi chinh
^ ^ T^p chi nghien cuTu Tai chinh k^ toan
i^£l2 (173)-2017^ TAI CHINH DOANH NGHIEP khai hifu qui cac boat dOng mua bin ng theo
gii thi trudng, Nghi quylt 42/2017/QH14 da cho phep VAMC thyc hifn cac hogt ddng mua ban ng sau:
* Md rgng eac khoan ng dugc mua ban ciia VAMC. Hifn tgi, VAMC chi dugc mua ng xiu bach toin trong bang. Quy dinh niy ban che ddi tugng cic khoin ng xau dugc mua ban theo gii tbi trudng. Do viy, bSn cgnh vifc mua ban cic khoin ng ndi bang, Nghj quylt 42/2017/QH14 cho phep VAMC duge mua cac khoin ng xiu d i sii dung dy phdng riii ro dang hgch toan ngoii bing va chuySn doi cic khoin ng xiu ma VAMC da mua bang trii phieu die bift sang mua theo gia tri thj trudng. Cic quy dinh nay se bd trg:
(i) Cii thifn chit lugng mdt each bin viing hon tai san eiia TCTD; (ii) TCTD bin ng theo gia tri thi trudng thu dugc ng bang tien mat dS phuc vu cho viee md rgng diu tu, tin dung mdi; giai phdng von bj dgng trong cic khoan ng xau, giim chi phi co hdi va cii thifn kha nang sinh Idi ciia TCTD; (iii) TCTD giim dugc sd ng xiu ban cho VAMC bang trii phieu die biet dS xd Iy dirt diem ng xiu v i cii thifn chit lugng tai sin cua TCTD; (iv) Khi bin dugc cic khoan ng xiu dang bach toin ngoai bang, cae TCTD sS cd thSm thu nhap bit thudng v i ning cao khi nang: trich lip dy phdng nil ro doi vdi tdn thit do chuyin cic khoin ng xiu mua bing trii philu die biet sang mua theo gia trj thi frudng va trfch lap dy phdng cho vifc xir ly cac khoan ng xiu dang bach toin trong bang, tao dgng lyc khuyin khfch cic TCTD bin ng xiu theo gii trj thj trudng.
Ddng thdi, vifc cho phep chuyen khoin ng xiu da mua bing trii philu dac biet sang mua ban tbeo gia tri thi trudng se giiip tao lip thi trudng mua ban ng theo gii thi trudng, bio dam nguySn tic tbi trudng trong xir ly ng xiu.
* Bd sung doi tugng dugc bin ng. Nghj quylt 42/2017/QH14 da bd sung quy dinh cho phep VAMC dugc ban ng xiu cho cic to chiic, c i nhan bao gdm ca phap nhan khdng cd chirc nang kinh doanh mua, bin ng. Quy dinh niy cua Nghi quyet 42/2017/QH14 khic phyc bit cap gidi ban chii thi dugc mua ng ciia VAMC
tai Luat Quin ly, sii dyng v6n nhi nude dau tu vio sin xuat, kinh doanh tgi doanh nghifp 3 v i bio dam quyen binh ding trong hoat dOng xii \^
ng ciia VAMC nhu cac TCTD, chi nhanh ngin hing nude ngoii, gdp phin tao I^p, phit triln thi trudng mua bin ng.
Bd sung thSm phucmg thtie mua ban ng tbeo gii thi frudng eiia VAMC. Dl tgo dilu kifn cho VAMC thyc hifn mua ban ng theo gia thi trudng vdi TCTD, Nghi quylt 42/2017/QH14-da cd quy dinh cho phep VAMC dugc thda thuin vdi TCTD Vift Nam: (i) Mua khoin ng xau vdi gia mua bang gii trj djnh gta ciia td chiic dinb gia ddc lap; (li) Xir \f, bin, thu hdi ngtheo quy dinh eiia phap lu^t v i phin chia phan gia tri cdn lai cua sd tiSn thu hoi dugc tir khoin ng xau niy sau khi trir gii mua va eac chi phf xii ly. Ddng thdi, d l bio dam quyln lgi ciia cic ben, Nghi quylt 42/2017/QH14 cung ySu ciu kbi thyc bifn mua bin ng theo phucmg thirc niy, VAMC phii thdng nhat vdi TCTD lya chgn td chirc dinh gii ddc lap.
Thir fu, ve quyen thu giiJ tii sin bio dim
* v l dilu kifn thu giii tai san bao dam: Bk giii quySt khd khin, vudng mic cua TCTD, chi nhinh ngin hang nude ngoai, VAMC trong qui trinh xu 1^ tai sin bio dam lidn quan din vifc giao tii sin bio dim de xii Iy, tgo dieu kifn cho TCTD, chi nhinh ngin hang nude ngoii, VAMC thiic day nhanh qua trinh xir Iy ng xiu theo Nghj quySt ciia Quoc hdi, trinh trudng hgp chu tai sin CO tinh chiy % chdng doi keo dai thai gian xir ly, gay anh hudng ldn ddn vifc xii Iy ng xiu cua TCTD, chi nhinh ngin hing nude ngoai, VAMC, anh hudng trye tilp din quyln lgi ciia da sd ngudi giti tiln, nang cao ky luit hgp ddng, ddng thdi, hgn chi vifc TCTD, chi nhanh ngan hing nude ngoii, VAMC Iam dung quySn thyc hifn hanh vi thu giii giy mit trit ty xa hdi, xam pham din cac quySn khac ciia cac chti thi cd lien quan, Nghj quylt 42/2017/QH14 cho phep TCTD, chi nhinh ngan hing nude ngoii, VAMC dugc thyc hien quyln thu giO" tai san bio dim khi cd diy dii 05 dilu kifn sau:
* Khi xiy ra trudng hgp xir ly tai san bao dim theo quy dinh tai Dieu 299 8 $ lugt Dan sy 2015.
T^p chi nghien cCTu Tai chinh ke toan ^ ^
TAI CHINH DOANH NGHIEP (Sd'12 (173)-2017^
Theo Dilu 299 BO lu^t Dan sy, quyln xii ly tii sin bio dim phit sinh ttong cac trudng hgp sau:
(i) Din han thuc hifn nghta vy dugc bio dam mi ben cd nghia vy khdng thye hifn ho§c thyc hifn khdng diing nghTa vy; (ii) BSn cd nghia vy phii thyc hifn nghTa vy dugc bio dim trudc thdi ban do vi pham nghTa vy theo thda thuin hoac theo quy djnh cua phip luit; v i (ill) Trudng hgp khac theo thda thuan hoac luit cd quy dmh.
* Tgi hgp ddng bio dam ed thda thu|n vl vifc ben bao dim ddng y cho TCTD, chi nhanh ngan hang nude ngoii cd quySn thu giii tai sin bio dam cua khoan ng xiu khi xay ra eae trudng hgp xii ly tii sin bao dim theo quy dinh phip luit.
Quy dinh niy bio dim vifc thu giir tai san bao dam dugc thyc hien khi cd sy thda thuin frudc ciia cic bSn. Ddng thdi, Nghi quylt 42/2017/
QH14 ciing quy dinh "hgp dong bio dim" theo Nghi quylt bao gom c i van ban khic ghi nhin thda thuan gitia cic ben.
* Giao dich bio dam, bien phip bio dim d i dang ky theo quy dinh phap luat. Quy dmh niy bio dim quyen eua ben nhin bio dim da phit sinh hifu lyc ddi khing vdi ben thir 3.
* Tii sin bao dam khdng phii la tii sin tra- nh chap trong vu in da duge thy ly nhimg chua dugc giii quyet hoac dang dugc giii quyet tgi Tda in ed tham quyln; khdng dang bj Tda in ip dyng bifn phap khin cap tgm thdi; kbdng dang bi ke bien hoac ip dung bifn phap bio dim thi hanh in theo quy dinh eua phip luit.
* TCTD, chi nhanh ngin hing nude ngoai, VAMC da hoan thinh nghta vu cdng khai thdng tin theo quy djnh tgi Nghj quylt.
Khi Nghi quylt 42 di vao thyc tiln Theo nhan dinh ctia cac chuySn gia kinh tS, thay vl ehd NH din trao dli ve kl hogch tri ng thi khach hang di chii dgng din ggp NH bin tai CO ciu ng. Dii phai din cuoi nam nay cic co quan liSn quan mdi so kit viec thyc hien frien khai Nghi quyet 42 (NQ 42) nhung din thdi dilm nay TS. Nguyen Dire Kien khing dinh, NQ 42 Ii bude ngo$t quan trgng dli vdi hogt dgng xii ly ng xiu ciia hf thing NH khi quyln chii ng d i dugc khing djnh giiip cic NH thu|in lgi hon
nhieu trong vife xii l^ ng xiu. Hifn tgi, NQ 42 khdng cdn ggi l i thi dilm niia m i dang trien khai giai dogn diu. Nhilu tin hifu tich cyc di phat di nhit li tir sau vy VAMC tien hanh thu giti toa nhi SaiGon One Tower, hinh vi ciia ngudi di vay nhat la cie dgi gia bat dgng sin (BDS) da thay dli hoin toin. Thay vi ehd NH den trao doi vl kl hogch tra ng thi khach hang dS chu dgng tim din gap NH bin tai co cau ng. Cic NH cung da mgnh tay thu giir tai sin dim bio (TSDB) sau nhieu nam bi con ng giy kho dS.
Ting giam die VAMC TS. Doan Van Thing Cling cho biSt hifu qua tbi hifn rd tir khi NQ 42 cd hifu lyc. 10 thang diu nam VAMC da thu hdi dugc 16.000 ty dong v i dy kien con so nay nang len 20.000 ty ddng khi ket thuc nam. Neu ti'nh luy ke tir nam 2013 dSn nay, VAMC di phdi hgp vdi cac TCTD xir Iy khoang 66.000 ty ddng ng xiu, chilm gin 23% tdng so ng xiu VAMC di mua trong 4 nam qua. Ngoai ra, vdi viec VAMC di dugc phep mua ng xiu theo gia thi trudng thi cic TCTD thdi gian tdi cd ca hgi ban ng nhgn tien tuoi thdc that tir td chirc nay. Cu thS, tir khi NQ 42 cd hifu lyc din nay, VAMC da giao dich thanh cdng hai khoin ng cd gii tri hon 200 tJ ddng ciia hai ngin hang.
Trong quy IV, VAMC cd kha nhilu dy djnh quan trgng dl ed dii nguon lyc de day nhanh toe dd xir ly ng xiu. Dan cir, VAMC cung ed dl an mua ban ng theo gii thj trudng, trong do cd ndi dung trinh NHNN phit hinh trai phieu ciia VAMC v i trai philu nay sS dugc tii chiSt khau tgi NHNN... Song song vdi diy mgnh mua ng theo gii thi trudng, VAMC tich cyc xii ly sl ng xiu di mua bing nhilu hinh thiic khic nhu phii hgp vdi cac TCTD ra soit, phin tich, dinh gii thye trang v i phin loai khich hang, khoan ng, TSBD cua cic khoin ng xau da mua dl xac dinh khi nang thu hoi ng v i cd phuong an xii 1^ ng phil hgp. Ca ciu lai ng v i hudng dan khich hing thyc hifn theo quy dinh; xiy dyng danh muc cic khach hing dy kiln ap dyng bifn phap khdi kifn va d l nghi Toa ip dyng thu tyc rut ggn; phdi hgp vdi Ting cyc Thi hanh in Dan sy day nhanh lien do thi hinh an dli vdi cic bin an da cd hifu lyc phap lugt... l i k l hogch ciia VAMC thyc hifn
<^
T^p chi nghien COU Tdi chinh k4 todn^^12 (173) • 2017) TAI CHINH DOANH NGHlgP
trong thdi gian tdi d l day nhanh tic do XLNX.
"Den cuoi nim, VAMC se xii \f dugc khoing 22 - 25 nghin t;y ding v i cd thi cdn cao ban nhd hifu ling Nghi quylt 42 ciia QuIc hOi vdi sy vio cuge quyet lift hon cua cic nganh, cac cap. Myc tieu niy li khi thi vi tir diu nim din nay, VAMC da xir ly thu hoi dugc 9.000 ty ding ng xiu. Qua do, giiip cic TCTD bam them mdt lugng vdn mdi tii diu tu cho nln kinb tl, hS frg tich cyc dat myc tiSu tang trudng GDP trong nim nay".
Nhan dinh cua c i c chuySn gia kinh te va cac td chuc tin dyng khi NQ 42 di vao thyc tien
TS. Le Xuan NghTa cho bilt, tuy NQ 42 cd hifu lyc mdi chi cd 3 thing (15/8/2017) chua the danh gia dugc nhiSi^, nhimg boat dgng xii ly TSDB chuyin ddng rd rft. Tir dau thing 9/2017 dSn nay, cic NH ddn dap thdng bio vl vife thu hdi ng, diu gia v i rao ban TSDB nhu Agribank, VietinBank, Techcombank, VPBank... v i gin day nhat LienVietPostBank thdng bio thu giti hai tii sin ciia khach hang tai Ninh Binh.Tdng giim ddc OCB dng Nguyen Dinb Tiing cung thua nhgn thdi gian diu cdn cd nhiing hoii nghi vl hieu qua ciia NQ 42, nhimg bifn tgi tbi NH lai dang rat ky vgng day nhanh tde dg xii ly ng xau.
Khi NQ 42 di vio thyc tiln, thai do ciia khach hang tich cyc han. Nhieu khaeh hing chu ddng phdi hgp bin each tri ng vdi NH, giup cho tdc do xir If cac khoin ng cd chieu hudng tfch cyc ban. Dgng thai tfch eye thir hai l i rit nhilu dia phuong phdi hgp khi tdt. Theo quan dilm cua dng T6ng, NQ 42 cung cd y nghTa doi vdi ngudi di vay. Khi di vay, khach hing xic dinh tim ly tu dau khi thi chip NH vay vdn mi khdng tra dugc ng, NH cd bifn phip xir ly kien quyet. Vdi sy nghiSm khic nay, khi vay von, khich hang ciing phai can nhac cin than ban chii khdng de dai vay bira nhu trudc diy.
Lanh dao NH nhan dinh, trudc day vifc xit ly ng xiu rit khd khan do nhilu DN bit hgp tic, tim each chiy i, tri hoin vifc chuyin giao TSDB, thgm chi cdn sii dyng tii san dang thi chip d NH d l kinh doanh frong thdi gian dii.
Tuy nhien, tir khi cd NQ 42, f thtrc tra ng ciia bg da tit hon. "Khdng cd chuyfn con ng ngang
nhien di xe sang, d nha bift thy mi nhit djnh khdng chiu hgp tic tri ng NH. Da cd nhihig dgi gia "cd s l m i " phai bin nhilu bit dgng sin di dl tri ng NH", TS. Kien cho bay v i theo quan sit cOa dng, nhiing khoan ng mi cic NH dang cdng khai rao bin vin chi li "con c i bS". NhOng khich hing ldn nlu khdng hgp tic sS bi phit id khi VAMC hay TCTD mgnh tay xir ly. Dii khdng cd dugc Luit rieng nhu dy djnh ban dau, nhung LS. Truong Thanh Diic, Chii tich Cdng ty Lugt BASICO cho ring: NQ 42 li co sd phip ly quan trgng di cic NH mgnh tay xii Iy tai sin khS dgng va IS ra nghj quylt vl xir Iy ng xiu phii thyc hien tii liu nhung tha mudn cdn hon khdng. Bdi nlu lam sdm thi eac tai sin dS dugc luin chuyin thinh ngudn "tien tuoi thdc that"
eho cic NH vi nguon tiln dd lai quay trd ra tilp tuc tii diu tu vao nln kinh tl.
Cic chuySn gia cho rang, de xir Iy ng xiu dugc nhanh, ben canh nd lyc cua VAMC, TCTD, cic ca quan chiic ning liSn quan ciing phii nhap cuge bing nhung hinh ddng thiet thyc. "NSu trudng hgp nio ngudi din chay i hogc chdng ddi khdng ban giao tai sin, cic co quan edng an va chinh quyen dia phuang phii vio eugc can tbifp dl NH cd tbi thu giu TSDB mdt cich thuin lgi, tao ra tiSn IS tdt trong xd Iy ng xau eho nhiing lan sau".
Sy quylt lift cua VAMC ngay khi NQ 42 ed hieu lyc cung cd the coi li hoi chuong cinh tinh ddi vdi nhirng con ng dang chay 1. Trudc day, ciing bdi phip lu^t bio vf ngudi di vay nSn mdi cd tinh trgng khich hing nhi cao cu'a rdng, di xe sang mi ng thi nhit djnh khdng chiu tri. Gid day tinh hinh da khie, nghTa vy tra ng, quyen thu giii v i sd hiiu TSBD da trd nen ro rang hon.
Chic chin, hogt dgng thu hoi ng se dien ra manh hon. Va nhirng ngudi vay tiln phii thin trgng, cd trach nhifm ban vdi khoin vay ciia minh.
Tai lifu tham khao:
Nghf quyet 42 ngcy 21/6/2017 ve xu lp nyxdu.
Mpt s6 gidi phdp xu If ny xdu trong h4 thdng NHTMVN. Tgp chi Ddn chu phdp lugt so 11/2017.
Xu If ny xdu thdng qua AMC vd kinh nghidm cho Vi4t Nam.
T^p chi nghien cCTu Tai chinh k^ todn <7T>
