TAI CHINH-TIEN TE
Ty le an toan von toi thieu cua ngan hang trong hoi nhgp quoc te
N G U Y E N A N H T U A N
i 16 trinh dp dung Basel II tai 10 ngdn hdng ldn tit thdng 9-2017, trgng tdm ngdnh
^ ngdn hdng Viet Nam trong ndm tdi se xoay quanh ke hoach thi diim Basel II. Bdi viei gidl thiiu khung phdp ly ve ty le an todn voh toi thiiu vd hoat dgng s^ dung vdn cua cdc ngan hdng thUcfng mai Viet Nam trong boi cdnh hgi nhdp kinh tiquoc te.
TCf k h o a : hgi nhdp ngdn hdng, ty li an todn voh tot thiiu, Basel I, Basel II, Basel III, ngdn hdng Viet Nam, cdi cdch he thdhg ngdn hdng.
N
gfin hfing la mdt loai doanh nghiep m a ddi tfldng k i n h doanh c i a ngan h a n g la t i l n td, 1 loai h a n g h d a dfic bidt n h a y cam vdi r i i ro, t i n h d l Ifiy l a n r u i ro gifia cfic ngfin hfing vdi n h a u . N g a n hfing mud'n tdn t a i vfi p h a t t r i l n b i n vfiiig, p h a i cd nfing lflc quan 1^ rui ro; dfic bidt, doi vdi r i i ro t h a n h khoan cd t h e gfiy h a n g loat nhfing tfic h a i nghiem trgng cho hoat dgng n g a n h a n g nhfl:giam n a n g lUc tai chinh, giam uy tin n g a n hang, tfic ddng day t r u y e n den cho boat ddng khfic (do a n h hfldng dd'n k h a nfing t h a n h toan) va thfim chi cd t h e dfin den p h a san.
Ben canh viec doi m a t vdi nhflng khd k h a n trong boat dgng k i n h doanh c i a ca hg thd'ng ngan hfing lfi xu t h e canh t r a n h ngfin h a n g dien r a ngay cang gay gfit; dac biet khi nd xa'u cdn tdn dgng nhieu, ydu c l u thoai voh c i a N h a nfldc vfi vide thUc hien quan 1^
t h a n h khoan cang khd k h a n trUdc xu hudng p h a t t r i l n vfi yeu cau hdi n h a p k i n h te k h u vUc va the gidi. Vi vay, Ngan h a n g N h a nfldc va he thd'ng ngfin h a n g Viet N a m phai cd' g I n g nfing cao vi the', n a n g lflc canh t r a n h trdn trfldng qud'c te b l n g each tufin t h i theo mot sd dieu fldc qudc t l da dfldc cu t h e hda b l n g cac vfin b a n l u a t tai Viet N a m . Mdt trong nhfing dieu fldc quo'c te dUdc h a u h i t nhfi quan tri ngfin h a n g t r e n t h e gidi dfic biet quan tfim chinh la Hiep udc quo'c t e v l an tofin vd'n do Uy b a n Basel ve giam sat
n g a n h a n g b a n h a n h . Du mud'n hay khdng, cac n g a n hfing p h a i hudng dg'n thflc hign t i n h t o a n von theo Basel, t r i l n khai n h i l u giai p h a p de nfing cao nfing lflc quan tri rui ro, c h u y i n dich cd c^u t a i san theo hfldng an toan, b i n vfing.
1. H e so' a n t o a n v o n t o i t h i e u V l ly t h u y e t , t y Id a n tofin voh toi thieu (CAR) la mdt thfldc do do an toan vdn cua n g a n h a n g , dUdc t i n h theo ty lg p h i n tram c i a tdng vd'n cfi'p I v a vo'n cap II so vdi tong t a i s a n dfi d i l u c h i n h r i i r o c i a ngfin hfing.
P h i n t i so' c i a h e so" CAR bao gdm vo'n c h i sd hfiu, cac k h o a n dfl trfi va loai trfi mdt khoan vd'n khfic tiieo quy dinh; p h i n m l u so c i a hg sd" CAR bao gdm cac khoan tin dung, d i u tfl, tfii san cd..., dfldc d i l u chinh theo he so' rui ro theo quy dinh. Ty le nfiy thUdng dfldc dfing de bao ve nhfiiig ngfldi g i i tiln trudc rui ro c i a ngfin hfing vfi tfing tinh on dinh cfing n h u higu q u a c i a he thong tai chinh tofin cau. B l n g ty le n a y ngUdi ta cd t h e xac dinh dUdc k h a n a n g c i a ngan hfing t h a n h toan cac khoan nd cd thdi h a n vfi kha n a n g ddi m a t vdi cac loai r u i ro khac n h u rui ro tin dung, rui ro v a n hfinh. Hay ndi each khac, khi ngfin hfing dam bao dUdc t y lg nay tfic lfi dfi t u t a o r a mdt tfi'm ddm chd'ng lai
NguySn Anh Tuah, TS.. Tnrtmg dai hoc Kinh t^, Dai hpc Qutfc gia Hi Ntfi.
12 NghUn cdu Kinh tesO 4(467)-Thing 4/3017
Ti l£ an todn von ttfl thieu ,
nhiing cfl sdc v l tfii chinh, vfia tU bao vd nflnh, vfia bao vd nhfing ngUdi g i i t i l n .
Khi t i n h toan ty Id a n tofin v6n toi t h i l u , ngUdi t a xgt den h a i loai vd'n: v^n c i p I (von ndng cd't) vfi vdh cSip II (vo'n bd sung), trong do vd'n cap I dUdc coi la cd do tin cay va an toan cao hdn. Ngofii ygu c l u dam bao cho CAR tfl 8% trd nen, cac ngfin hfing con p h a i dam bao tdng vd'n d p II khdng dfldc vUdt qua 100% v6h cfip I.
2. C a c q u y d i n h quS^c t e v a x u h f l d n g t h a t c h a t q u y d i n h t r o n g l i n h vflc n g a n h a n g
"Uy b a n Basel ve giam sat ngan hang (Basel Committee on Banking supervision - BCBS) dUdc t h a n h Ifip vfio n a m 1974 bdi mdt nhdm cac ngfin hfing t r u n g fldng vfi cd quan giam s a t c i a 10 nfldc p h a t trien (GlO) tai thfinh phd^ Basel, Thuy Sy, n h i m tim cfich ngfin ehan sU sup do h a n g loat cac ngfin hfing vao thfip ky 80. Hidn nay, cfic thfinh vign c i a Uy b a n gdm dai dign ngfin hfing t r u n g Udng hay cd quan giam sfit hoat dgng ngan hang cua 27 nudc nhU, Achentia, Ao, Bi, Braxin, Canada, Trung Qud'c, Phfip, Dflc, Hdng Kdng,
^ 1 Do, Inddndxia, t , Nhfit Ban, Hfin Qud'c, Lflcxembua, Mehicd, Hfi Lan, Nga, A Rfip Saudi, Xingapo, Nam Phi, Tfiy Ban Nha, Thuy Diln, Thuy Si, Thd Nhi K% Anh vfi Mf.
Uy b a n dUdc nhdm hgp 4 Ifin trong mdt nam.
Uy ban Basel chi xay dflng va cdng bd' nhfing tigu chu^n va nhfing hfldng d i n giam sat rdng rai, ddng thdi gidi thieu cac bfio cao thflc t i l n tot nheCt trong ky vgng r i n g cfic td chflc rieng le se ap dung rdng r a i thdng qua nhfing sap x i p chi t i l t phfi hdp nhfit cho bd thdng qudc gia c i a chinh hg. Theo each nfiy, Uy b a n k h u y i n khich viec ap dung each tig'p can vfi cfic tigu c h u a n ehung mfi khdng co gang can thiep vao cfic ky t h u a t giam sfit cua cac nfldc thfinh vidn. Hdi ddng thfl k^
c i a Uy b a n Basel dfldc de xufit bdi Ngfin hfing Thanh toan qudc t l d Basel, gdm 15 thfinh vien lfi nhflng nhfi gifim s a t boat ddng ngfin hang chuyen nghigp dfldc bidt phai
t a m thdi tfl cac td chflc tin d u n g tfii chinh t h a n h vien.
Vao nfim 1988, x!fy b a n da q u y l t dinh gidi thigu. hg thd'ng do Ifldng vo'n ma nd dfldc d l c | p nhfl la H i l p ^Xdc von Basel (the Basel Capital Accord) h a y Basel I. H e thong nfiy cung cfip k h u n g do Ifldng r u i ro tin dung vdi tigu c h u ^ von tcS t h i l u 8%. Muc dich c i a Basel I; c i n g cd* sfl on dinh c i a toan bd hd thong ngan hfing quo'c te'; thiet l^p mdt hg thd'ng ngfin h a n g quoc tg' thohg nhfit, binh d i n g n h i m giam canh t r a n h khdng l a n h m a n h gifia cfic ngfin h a n g qulc tl^. Tidu chuin cua Basel I: (1) ty lg v^n dfla trgn r u i ro - "ty le cook": n g a n hfing p h a i gifi lai lUdng vd'n bang it nhfi't 8% c i a rd tfii san, dfldc tinh toan theo nhieu phfldng p h a p khfic n h a u va p h u thudc vfio dd rui ro c i a ehung.
CAR = Vdn bdt bugc/Tdi sdn tinh theo dd rui ro gia quyin (RWA)
RWA = Tong (tai san x mflc r i i ro p h a n dinh cho tfing tfii san trong bang can doi ke tofin) + tdng (nd tfldng dfldng x mflc r i i ro ngoEU bang)
Theo dd, ngfin hfing cd mfic vd'n td't la ngfin hfing cd CAR > 10%, co mflc vo'n thich hdp khi CAR > 8%, thieu v6h khi CAR < 8%, t h i l u vd'n ro rdt khi CAR < 6% vfi thieu vd'n t r i m trgng khi CAR < 2%.
Thanh tflu cd b a n c i a Basel Ilfi da dua r a dUdc dinh nghia m a n g t i n h quo'c t l ehung n h a t v l vd'n c i a ngfin hfing va mot cai goi lfi ty le vd'n a n tofin c i a n g a n hang. Tigu c h u a n nfiy quy dinh:
Vd'n ca'p 1 > VeTn ca'p 2 + Von cfi'p 3 VOTI cap 1 la Ifldng vo'n dfl trfi sfin cd va cac ngudn dfl phdng dfldc cdng bo, nhfl l a khoan dfl phdng cho cac khoan vay, bao gdm:
v^n c h i sd hfiu vinh viln; dfl trfl cdng bd' (ldi n h u a n gifi lai); ldi ich t h i l u sd (minority interest) t a i cac cdng ty con, cd hdp nhfit bao cao tai chinh; ldi t h e ' k i n h doanh (goodwill).
Vd'n cfip 2 (vdh bd sung) gdm: ldi n h u a n gifi lai khdng cdng bo; dfl phdng danh gifi lai tfii san; dfl phdng chung/dU phdng thfit t h u Nghien cdu Kinh tesd4(467) - Thing4/2017
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Ty le an toan von toi tlil^u ,
nd ehung; cdng cu vd'n hon hdp; v a y vdi thdi h a n flu dai; dfiu tfl vao cac cdng t y con tfii chinh vfi cac td chfic t a i chinh k h a c .
Vdh ca'p 3 (danh cho r i i ro t h i trfldng) = vay ngan b a n
Basel I khdng chi dfldc phd b i l n t r o n g cfic qudc gia thfinh vign mfi cdn dfldc phd b i l n 5 h i u h i t cac nfldc k h a c c6 cac n g a n h a n g boat dong qud'c t e . Den nfim 1996, Basel I dfldc s i a ddi vdi rfi!t n h i l u d i l m mdi. Mdt trong nhfing diem b a n c h l cd b a n c i a Basel I lfi k h d n g d l cfip d e n mdt loai r i i ro dang ngfiy cfing trd n e n phflc t a p vdi mfic do ngay cang tfing ldn, dd l a r i i ro v a n h a n h (khdng cd yeu cau vd'n dfl phdng r i i ro vfin h a n h ) . Ngofii r a , cdn mgt sd diem h a n c h l khfic, nhfl: k h d n g phfin bidt theo loai r i i ro, khdng cd ldi ich tfi viec da dang hda...
D I khac phuc nhiing b a n c h l c i a Basel I, ngay 26-6-2004, Higp fldc quoc t l v l von Basel mdi (Basel II) da chinh thfic dfldc b a n hanh. Muc tieu c i a Basel II: nfing cao chlit lfldng vfi sU dn dinh c i a hd thd'ng ngfin hfing qudc t l ; tao lap vfi duy t r i mot sfin chdi binh dfing cho cac ngfin hfing boat dgng t r e n binh dien quoc te; d^y m a n h viec chfip nhfin cac thdng le nghiem ng&t hdn trong linh vflc quan ly rui ro. Khung do Ifldng mdi vdi 3 t r u cdt chinh. Tru cdt thfl I lidn q u a n tdi viec duy trt vdn b a t budc. Theo do, ty lg vdh b a t huge tdi t h i l u (CAR) vfin la 8% c i a tdng tfii san cd r i i ro nhfl Basel I. Tuy nhidn, r i i ro dfldc tinh tofin theo ba y l u to chinh mfi ngfin hang phai dd'i mat: r i i ro t i n dung, r i i ro vfin hfinh (hay rui ro boat dong) vfi rui ro thi trudng. So vdi Basel I, cfich t i n h chi phi vd'n ddi vdi rui ro tin dung cd sU s i a ddi ldn, ddi vdi rui ro t h i trfldng cd sfl t h a y ddi nhd, nhflng hofin tofin lfi phien b a n mdi dd'i vdi r i i ro vfin hfinh. Trgng s o ' r i i ro c i a Basel II bao gdm n h i l u mflc (tfl 0%-150% hoac hdn) va rfi't nhay cam vdi xep h a n g . Tru cdt thfl II lien quan tdi vide hoach dinh chinh sfich ngfin hfing, Basel II cung cfip cho cfic nhfi hoach dinh chinh sach nhfing "cdng cu" td't
hdn 80 vdi Basel I. T n i cdt nfiy cung cung cfip mdt k h u n g giai p h a p cho cac r i i ro mfi n g a n h a n g dd'i m a t , nhU r i i ro h e thd'ng, rui ro chien lUdc, r i i ro d a n h t i l n g , r i i ro t h a n h k h o a n va r i i ro p h a p ly, m a hiep fldc tong hdp lai dudi cai t e n r i i ro cdn lai (residual risk). Basel II nhfi'n m ^ n h 4 nguydn t^c c i a cdng t a c r a soat gifim sat: (1) cac ngan hang c ^ p h a i CO mdt quy t r i n h dfinh gia dUdc mfic dd dfiy d i von ndi bd theo d a n h muc rui ro vfi p h a i cd dUdc mdt c h i l n lUdc diing dan n h i m duy t r i mflc voh dd; (2) cfic giam sat vidn ndn rfi soat vfi dfinh gia vide xac dinh mfic dd vdn ndi bd vfi c h i l n lUdc cua ngfin hfing, cfing nhfl k h a nfing giam sfit vfi dam bao t u a n t h i t y lg von tdi thieu, gifim sat vidn ngn thflc hign m o t sd* h a n h ddng giara sfit phfi hdp n l u ho k h d n g h a i long vdi k i t qua c i a quy t r i n h nfiy; (3) gifim s a t vien khuyl'n nghi cac ngfin h a n g duy tri mfic vd'n cao hdn mfic tdi t h i l u theo quy dinh; (4) giam sfit vidn n e n can thidp d giai doan dau de d a m bao mflc vd'n c i a ngfin hfing khdng giam dfldi mflc toi t h i l u theo quy dinh vfi c6 t h e ydu cfiu s i a ddi ngay l a p tflc n l u mfic vd'n khdng dfldc duy t r i t r d n mflc tcfi thieu.
Tru cdt thfi III, cfic ngfin hfing c i n p h a i cdng k h a i t h d n g tin m o t cfich thich dang theo nguygn tac t h i trfldng. Basel II dfla r a mfit d a n h sach cfic ygii, c l u budc cac ngfin hang phai cdng k h a i t h d n g tin, tfi nhfing thdng tin ve cd cfiu v&i, mflc dd dfiy d i von den nhfing thdng t i n lien q u a n de'n mfic dd nh^iy cam c i a ngfin hfing v6i r i i ro tin dung, rui ro t h i trfldng, r u i ro vfin h a n h va quy trinh d a n h gia cua ngfin hfing dm vdi tflng loai r i i ro nfiy. Nhfl vay,Basel I tfip t r u n g vfio mfit giai phfip q u a n I J r u i ro duy nhfit lfi "ylu cfiu vdh tdi thieu". Basel I I t a p t r u n g n h i l u hdn vfio cac phfldng phfip ndi bg c i a chinh ngfin hang, d a n h gia h o a t dgng t h a n h tra, giam sfit vfi ky lufit t r e n nguygn t i c t h i trfldng. Do dd, q u y l n lflc c i a cfic n h a quan ly qudc gia dfldc tfing ldn bdi hg can phai d a n h gia sfl du vd'n c i a n g a n hfing co t i n h den dfic d i l m r i i ro cu t h e cua nd.
1 4 Nghiin cdu Kinh tSsS4(467) • Thing 4/2017
Ii le an toan von toi thieu .
Tuy nhidn, cuoc k h u n g hoang tfii chinh tofin cfiu nam 2008 lai mdt Ifin nfia khien ^ y b a n Basel nhfin r a nhfiing "Id hdng" c i a Basel II dfi tfing dfldc coi lfi mdt cd che quan trgng d l d^y m a n h cai each vfi c i n g cd' toan bd cdng tfic tElu hfinh trong linh vflc tfii chinh.
Mdt so" thieu sot cd b a n cua Basel 11 lfi t h i l u ydu cfiu v l phi vd'n t h a n h khoan, qufi tin cfiy vfio cd quan x i p h a n g tin dung va b a n chfit cd tinh chu k j c i a nd. Hai n a m sau, "Uy b a n Basel da dat dfldc thda thuSin n h i m khgp cfic ngfin hfing vfio nhfing tidu c h u ^ n g a t ngheo hdn b l n g higp fldc Basel IH, dfldc xem la n i n tang de t h i l t Ifip trfit tfl t h e gidi tai chinh mdi. Basel HI dfla r a nhieu de xufi!t mdi v l vd'n, ddn b^y vfi cfic tidu c h u ^ v l tfiib t h a n h khoan d l cung co cac quy dinh, gifim sat vfi quan ly rui ro c i a linh vflc ngfin hfing. Basel m se dfldc ap dung cho khoi ngan h a n g ndi ehung vfi cac cd sd tfii chinh ddng vai trd quan trgng trong hd thong tofin cau (SIFI) ndi rilng vdi y tfldng nfing cao k h a nfing phuc hdi c i a tfing ngfin hfing de giam chfi'n ddng trdn tofin hg thdng. Cfic t h a y ddi gdm; (1) chfit Ifldng, t i n h nhfit qufin, t i n h minh bach cua ngudn vd'n cd sd se dfldc n a n g lgn. Trong dd, chu y l u c i a vdn cap 1 lfi phai bao gdm vdh cd p h i n thfldng vfi ldi nhufin gifl lai. Hg sd t^ le an tofin voh toi thieu v a n dfldc gifi d mflc 8% nhflng ygu c l u vdh cfi'p I phai dat 6% trgn 8% do. Dang chu f lfi trong 6% vdh cfip I dd phai cd 4,5% la vd'n c i a cfic cd ddng thdng thfldng. Thdi b a n d l thfic hidn rigng quy dinh nfiy lfi ngfiy 1-1-2015, vdi mgt Id trinh ro rang va chi t i l t hdn. Ld t r i n h d l thuc hidn Basel IH b a t dau tfl thfing 1-2013 va hoan thfinh vfio cudi n a m 2018. Ngoai ra, cac cdng cu vdn cfip 2 se dUdc can doi hfii hda vfi von cfi'p 3 se dUdc loai bd; (2) mfic vd'n d l bao dam cfic rui ro p h a t sinh se dUdc tfing cUdng:
tfing cUdng cac ygu cau v l vdn cho cfic khoan tin dung vdi khfich hfing p h a t sinh, cac nghigp vu bao dam cho cac khoan vay, chfing khoan phfii sinh vfi cfic giao dich tfii chinh.
Ddng thdi, nfing cao vdn du phdng cho cac rui ro, giam cfic chu k j vfi cung cfip cfic flu dfii bd
sung de di chuyen cac hdp ddng phfii sinh t r e n thi trfldng tU do den cac giao dich ngoai hdi tai Ngfin h a n g (trung t a m t h a n h toan b u trfi). Cung cap flu dai di t a n g cfldng quan ly r i i ro tin dung dm flng; (3) tjy b a n se dfla r a mdt ty Id ddn b^y la mdt bien p h a p bd s u n g cho k h u n g r i i ro d Basel II. Do dd, Uy b a n yeu c l u t y lg ddn b i y : xay dfing thdm ldp thfi hai cho ddn b^y trong linh vflc n g a n hang, di xufi't bidn p h a p bao ve bd sung ch^ng l?i r i i ro md hinh vfi sai so' do bang cfich bo s u n g bien phfip chd'ng rui ro, mdt b i l n phfip ddn gian lfi dfla trdn r u i ro tdng t h i ; (4) Uy b a n d l xufit mdt loat cac b i l n p h a p thfic d i y xfiy dflng cfic vung ddm v6h trong thdi diem td't va cd t h e dfl^c r u t r a khi trong thdi k^ cfing t h a n g C'Giam chu k j va thuc d i y cac bd ddm p h a n chu ky"); ( 5) U y b a n t r i l n khai t y le dfl phdng binh dn - t i n h t h a n h khoan tdi thieu cho hoat ddng n g a n h a n g quo'c t l - ty Id t h a n h khoan d a m bao trong 30 ngfiy dfldc c i n g cd" b l n g mgt ty le cfiu true t h a n h khoan dai ban. Uy b a n cung xem xet lai n h u c l u vd'n bo sung, t h a n h khoan hoac cac bien p h a p giam sat khac d l Ifim giam y l u to ngoai tac dfldc tao r a bdi cfic td chflc quan trgng dfldc thfinh lap cd he thong.Vfio t h a n g 9-2010, Basel n i dinh mflc ygu c l u t y le lfi: 7-9,5%
(4,5%- 2,5% (bao tdn vung dem), + 0-2,5%
(theo thdi k j dgm)) cho cd p h a n pho thdng va 8,5-11% cho vd'n cap 1 vfi 10,5-13 cho td'ng sd*
vdh (Walter, 2010;.
Basel khdng chi dinh Ifldng rui ro trong hidn tai mfi quan trgng hdn la dinh Ifldng rui ro cho tUdng lai vdi mdt xac suat chinh xfic.
ap dung Basel cho phep cac ngfin hfing dinh Ifldng dfldc r u i ro cho mgi boat ddng, mgi giao dich da va dang p h a t sinh. Lfldng boa dUdc r i i ro se giup ngfin hfing thUdng mai lUdng hda dUdc von cfin thiet cho moi giao dich. Kgt qua kinh doanh se dUdc so s a n h doi chilu vdi mflc vd'n c i n thid't de dam bao an tofin, cac ngan hfing tfi dd cd cai nhin ro hdn t y sufi't ldi nhufin tfldng flng vdi mfic do r i i ro cho cfic hoat ddng da p h a t sinh. Tfi cd sd nay, cfic n h a quan tri ngan hang, tuy thudc vao nhfin dinh
NghiSn cuu Kinh tdsS 4(467) - Thing 4/2017
1 5
Ti le an todn von toi thieu ,
ehung, kinh nghiem se c h i ddng d a n h gia mflc do r i i ro nao dfldc chap nhfin vfi rui ro nao c i n dfldc dieu chinh. Cfic quyet dinh kinh doanh khong chi vdi 1 ^ vgng tfi thi trudng mfi cdn d chinh mflc dd r i i ro dfi dfldc lfldng hda ngay tai thdi diem dfla r a quyg't dfinh kinh doanh. Thdng tin minh b^ch t i t cho ca hd thd'ng, khach hfing cung n i m h i t thdng tin c i a ngan h a n g vfi chi lfla chgn cac san phfim dich vu cua ngan h a n g tdt, cdn ngfin hfing dich vu kem hdn se sdm hi loai khdi cudc chdi. Vdi nhfin thflc v l rui ro, cac thfinh vign c i a t h i trfldng tfii chinh se p h a n flng cd trach nhidm hdn cho t i n h dn dinh c i a thi trfldng. Nhd dd, cfic n g a n hfing boat ddng an tofin hdn, Ifinh m a n h hdn. Trong Enh vflc tin dung, cfic ngan h a n g thfldng mai se phai chuyin hfldng t a p taking vao d a n h gia mfic do tin nhi$m c i a khach hfing, t h a y vi dfla c h i yeu vao tfii san bao dam.
3 . C h i n h s a c h c u a N g a n h a n g N h a nfldc Vidt N a m
De hofin thidn hg tho'ng phfip ly v l t i l n tg vfi boat ddng ngfin hfing cung nhfl nfing cao nang lflc quan tri dilu hfinh, dfic bidt lfi nfing lijtc quan tri rui ro c i a cac ngfin hfing thfldng m^i, t i l n d i n tfing bfldc d i n cac thdng le vfi c h u i n mile quo'c te, Ngfin hang Nhfi nfldc lfi cd quan ban hanh cfic vfin b a n lufit cfip nhfit cac dilu khoan c i a Basel vfi tiep cfin p h u hdp vdi tinh hinh Viet Nam, ddng thdi, cung lfi cd quan trflc t i l p quan If, giam sat viec thflc hign cac vfin ban lufit nay.
Sau khi ban bfinh Lufit Ngan h a n g Nha nfldc va LufitCac tdchfic tin dung dau tign vfio nfim 1997, n a m 1999, Ngan h a n g Nha nudc da cu the hda b l n g 2 Q u y l t dinh sd 296/1999/QD-NHNN5 ngay 25-8-1999 quy dinh v l gidi b a n cho vay vdi mdt khfich hfing cua td chflc tin dung va so 297/1999/QD- NHNN5 ngfiy 25/8/1999 quy dinh ve cfic ty Id dam bao an tofin trong hoEit ddng c i a td chflc tin dicing. Ngay 23-4-2003, Ngfin h a n g Nhfi nfldc r a Quylt dinh so 381/2003/QD-NHNN ve vide s i a ddi, bd sung mgt s6 dilu, khoan c i a Quy dinh ve cac ty le bao dam an tofin
trong b o a t ddng c i a td chflc t i n dung b a n hfinh theo Q u y l t dinh so 297/1999/QD- NHNN5 ngay 25-8-1999 c i a Th^ng doc Ngfin hfing Nhfi nfldc. Nfim 2005, de cu t h e hdn cac quy dinh cua Basel, Ngfin hfing Nhfi nfldc da ban hfinh Quyg't dinh s^ 457/2005/QD-NHNN ngfiy 19-4-2005 quy dinh v l cac t y 11 bao dam an toan trong b o a t ddng c i a td chfic tin dung, trong dd quy dinh v l each xac dinh:
vdn t u cd = vo'n cfi'p I + vd'n cfi'p II; thdng qua do, xac dinh t y le a n toan voh toi thilu;
Quyet dinh sS" 493/2005/QD-NHNN ngfiy 22- 4-2005 quy dinh v l p h a n loai nd, trich Ifip vfi s i dung du phdng de x i I J rui ro tin dung trong boat ddng ngfin h a n g c i a td chflc tin dung. Theo dd, nd c i a td chfic tin dyng dfldc chia Ifim 5 loai: n h d m 1 (nd du tieu chuin), nhom 2 (nd can chu y), n h d m 3 (nd dfldi tigu chufin), nhom 4 (nd n g h i ngd) va nhdm 5 (n^
cd k h a n a n g mfit vdh). Tfldng flng vdi tfing nhdm nd cd cfic mfic trich Ifip dfl phdng khfic nhau; nhdm 1: 0%, n h d m 2: 5%, nhdm 3:
20%, nhdm 4: 50% v a n h d m 5: 100%. Thang 5-2010, Ngan hfing N h a nfldc da b a n hanh Thdng tfl sd 13/2010/TT-NHNN ngay 20-5- 2010 v l cfic ty 11 bao d a m an tofin trong boat dong c i a td chflc tin d u n g (thay t h d Quyit dinh 457 vfi cac s i a ddi cd lien quan). Trong dd ngofii viec quy dinh lai v l vide xac dinh;v6'n tfl cd= vo'n cfip I + vd'n cfip U, Ngan h a n g Nhfi nfldc da hfldng dfin each xac dinh ty lg an toan von ridng le va t y lg an toan vdn hdp nhfi't, n a n g ty le a n toan vd'n toi thilu c i a td chfic tin dung ldn 9%.
Den Thdng tfl 36 b a n h a n h thfing 1-2014, phfldng phfip t i n h CAR c i a Vigt N a m mdi til'p cfin d i n d i n c h u i n Basel II, tao Ifip c h u i n mflc mdi v l q u a n tri; gidi h a n gdp vdn m u a cd p h i n ; t y le dfl nd cho vay so vdi tdng tien g i i ; t y Id k h a n a n g chi tra...
Thdng tfl 06 tid'p t u c r a ddi vfi co hidu lflc tfi 1-7-2016 n h i m chinh s i a , bd s u n g Thdng tfl 36 khien cho h e so' CAR c i a cac ngfin h a n g thfldng m a i Vidt N a m tig'n g i n tdi c h u i n mUc t h i gidi hdn. Cudi nfim 2016, Ngfin hfing Nhfi nUdc da bsin hfinh Thdng tU
16 NghiSn cOjIGnh tesS4(467) -Thing 4/2017
Tj le an toan vfiin toi thl^u .
41/2016/TT-NHNN quy dinh t y Id a n tofin von dm vdi ngfin hfing, chi n h a n h n g a n hfing nudc ngofii d mfic 8%. NhU vfiy, t y Id nfiy thfip hdn 1% so vdi h e so* CAR t^i t h i e u 9% quy dinh tai Thdng tU sd 13/2010/TT- N H N N dang dUdc ap d u n g hidn t a i .
Diem t h a y ddi trUdc tidn trong Thdng t u sd 41 chinh lfi t h a y ddi trong each thfic t i n h tofin hd sd an toan von (CAR). Ty le an toan vdn (CAR) tinh theo ddn vi p h i n t r a m (%) dfldc xac dinh b l n g cdng thfic:
CAR =
RWA +12,5 (KOR+KMR) Trong dd: C: vdn tfl cd; RWA: tdng tai san tinh theo r i i ro tin dung;KoR: vd'n ygu c l u cho rui ro boat ddng;KMB: vd'n yeu c l u cho rui ro thi trfldng.
Von t u cd (C) cua ngfin hang, chi n h a n h ngfin hfing nUdc ngoai bao gdm tdng vd'n cfip 1 vfi vd'n cfip 2 trfi di cac khoan giam trfl nhfl 16 luy k l , cac khoan cap tin dung d l gdp von, mua cd p h i n tai td chflc tin dung khac... Ne'u trfldc dfiy Thdng tfl 36 khdng t i n h den gia tri tfii san bao dam khi t i n h von yeu c l u (mfi chi tinh dl'n gia tri tfii san dam bao khi trich lap dfl phdng), thi Thdng t u 41 da cdng n h a n 4 bidn phap giam t h i l u r i i ro tin dung ma cac ngfin hfing dUdc ap dung de t i n h giam gia tri khoan phai ddi, bao gdm: (1) tfii san bao dam d i dilu kien (nhu t i l n m£it, vang, gifiy td cd gia...); (2) bu trfi s l ' d u n^i bang; (3) bao lanh cua ben thfi ba; vfi (4) san p h a m phfii sinh tin dung, tfi do giam voh yeu c l u .
Quy dinh nfiy dua r a cai nhin cdng b l n g hdn ve tfii san cd r i i ro vi cfic khoan phai ddi cd tfii san dam bao h^p le se it r i i ro hdn va do dd dUdc tinh giam vdh ygu c l u . Tuy n h i l n , mdt mat, gifi tri cac bidn phap giam t h i l u rui ro nfiy khdng cao (so vdi cac loai tfii san bao dam khfic nhu bfi't ddng san hofic may mdc t h i l t hi; phUdng tien van tai..., vd'n lfi nhfing loai tfii san bao dam khdng dfldc ghi nhfin di giam trfl ve vd'n). Mfit khac, de tinh dUdc cfi'u phfin nay mdt cfich chinh xac, cfic ngan hfing c i n xac dinh d i n g loai giam t h i l u r i i ro dUdc
cdng n h a n vdi cac d i l u kien tfldng dm chat che nhfl: thdi b a n cdn lai c i a bidn p h a p giam t h i l u rui ro, h a y d i l u kidn ve t i n h t h a n h khoan; ddi tfldng p h a t hfinh; hg so tia nhidm tfldng flng c i a doi tfldng p h a t h a n h . . . doi vdi t a i san bao dam. Cac n g a n h a n g cflng cfin xac dinh dung he s6' higu chinh ap dung (He, Hfx) tfldng fing. Viec phfin bd gia tri tai san dam bao cho cfic khoan phai ddi dflng va hdp If di tdi flu hda RWA cho r i i ro tin dung cfing la mdt bfii tofin dat r a vdi cac ngan hfing.
Ngofii vide t i n h vd'n y l u c l u cho r i i ro tin dung, cfic n g a n hfing se c i n phai t i n h vd'n ygu c l u cho rui ro t h i trfldng vfi r i i ro boat ddng mfi txfldc dfiy chfla co quy dinh. Do do, p h a n vcTn ydu c l u ddi vdi cfic ngfin h a n g se tfing len.
V I phfin r i i ro tin dung, neu theo Thdng tfl 36 hg sd* rui ro la 0 - 150% (cdn theo Thdng tfl 06 thi hg s o ' r i i ro cao nhfit la 200%
ddi vdi cho vay bfii ddng san fip dung tfi 1-1- 2017), t h i he s d r u i ro theo Thdng tfl 41 lfi tfi 0 - 250% vfi phfin chia cu t h i , chi tig't hdn n h a m p h a n finh mfic do r i i ro c i a tflng khoan vay vfi tflng ddi tac. Tac ddng ddi vdi ngan hfing la RWA cho rui ro tin dung v l cd b a n se t a n g ldn, cfing vdi viec xfic dinh he so rui ro cho tfing khoan vay se phflc t a p hdn, ddi hdi do chfnh xfic cao hdn.
Thdng tfl 41 se cd hieu lflc thi h a n h ke tfl ngay 1-9-2017 ddi vdi 10 ngfin h a n g Vietcombank, VietinBank, BIDV, MB, Techcombank, ACB, VIB, VPBank, Maritune Bank, Sacombank va tfl ngfiy 1-1-2019 ddi vdi tfit ca ngfin hang, chi n h a n h ngfin hfing nfldc ngoai (Ngan h a n g N h a nfldc Viet Nam, 2016).
4. Thflc t r a n g t i e p c a n c h u a n q u o c t e c u a c a c n g a n h a n g Viet N a m Ben canh viec t u a n t h u cac quy dinh b i t budc cua Ngan hfing Nhfi nUdc, cac td chflc tin dung cung dang rfi't nd lflc de hoan thien hdn nfla he thd'ng quan t r i rui ro c i a ngan hfing minh cho phfi hdp vdi dieu kien boat dgng cu the cua moi ngfin h a n g vfi tfing bfldc tiep cfin vdi cac c h u i n mflc c i a cac Basel.
Cac ngfin h a n g thfldng mai dfi c h u y i n tfi
NghiSn ciiu Kmh iSsd4(467) - Thing 4/2017
1 7
Ty if an todn von toi thieu .
quan If rui ro t h u ddng (quan ly sau doi vdi cfic boat ddng k i n h doanh co p h a t sinh r i i ro; ddn t h u a n thflc hien bao cfio cfic k e t qua dfi xay ra) sang quan ly r u i ro chu ddng (quan ly trfldc va trong qua t r i n h c i a cfic boat dgng kinh doanh cd p h a t sinh r i i ro;
thflc hien giam sat trong q u a t r i n h boat ddng, canh bfio nhfing ngfldng r i i ro; dfla r a cfic bao cao rui ro, phfin tich r u i ro). Theo dd, cfic ngan hfing thUdng m a i da co bd phfin quan If r i i ro chuygn bigt, ngofii vigc q u a n If rui ro tin dung, r i i r o t h i trUdng, cfic td chflc tin dung dfi q u a n tfim de'n r u i ro tfic nghigp, mdt sd' ngfin hfing thfldng mai ldn nhfl BIDV, VCB, Vietinbank, Agribank, Techcombank, ACB... da t h a n h lap bd phfin quan ly rui ro tac nghigp. Cac ngfin hfing da xfiy dflng h e thdng xep h a n g tin d u n g ndi bd, n h u BIDV dang h o a n t h i e n h e t h o n g xd'p hang tin dung ndi bd theo t h d n g le qud'c te' vdi 3 nhdm khach hfing: k h a c h hfing doanh nghiep, khfich hfing ca nhfin vfi k h a c h hfing lfi cfic td chflc tin dung. C a n cfl vfio cac thdng tin tai chinh vfi phi t a i chinh cua
khfich hfing, BIDV chfi'm diem vfi xl'p khfich h a n g t h a n h 10 loai: AAA, AA, A, BBB, BB, B, CCC, CC, C va D. Ddi vdi mSi h a n g k h a c h h a n g , BIDV co chinh sfich ridng, cu t h i nhfl:
chinh sach v l t i l p t h i , c h i n h sach ve cfip tin dung, c h i n h sfich v l tfii s a n d a m bao
Hign t a i , CAR c i a tofin h e t h o n g n a m 2016 ifi 11,3%, thfi'p h d n nfim 2015 (11,6%).
Tofin h e thd'ng cd 4/92 ngfin hfing thfldng m a i cd t y le CAR dfldi 9%. C6 10/118 td chflc tin d u n g a m vdh tfl co. Neii loai trfl cac td chfic tin d u n g bi a m vo'n tfl cd t h i CAR c i a toan h e tho'ng n a m 2016 lfi 12,6% (IJy b a n Giam s a t t a i c h i n h quo'c gia, 2016). Cd t h i so s a n h vdi n h d m cfic ngfin h a n g lidn doanh, nfldc ngofii vdi tdng tfii s a n hdn 800 nghin ty ddng, vd'n t u cd hdn 126 nghin ty ddng, vd'n d i l u Id hdn 101 n g h i n t y ddng, CAR c i a nhdm nfiy la 33,85% - gfi'p hdn 3,5 l l n so vdi chl so' CAR cua cac ngfin h a n g thUdng mai nhfi nUdc vfi cfing gfi'p hdn 2,5 l l n so vdi CAR b i n h q u a n t o a n h e t h o n g cac td chflc t i n d u n g (Ngan hfing N h a nUdc Vidt Nam, 2016).
BANG 1; Ty Ie CAR c u a c a c ngfin h a n g thufctag m a i n h a nvldc g i a i d o a n 2011-2015 (%) NgSn h&ng thuong mai
VCB Vietinbank BIDV Agribank
2011 9,00 8,02 8,03 9,20
2012 11,14 10,05 10,50 9,53
2013 11,56 11,28 11,45 10,01
2014 13,13 13,17 13,25 13,19
2015 13,43 13,46 13,37 13,25 NguSn: Bao cao thucmg niftn cfia cac ngan h&ng thuang mai nhi nu6c.
Cac ngfin hang ldn t r e n the gidi da va dang thflc h i l n theo Basell IH, theo kinh nghiem, di hoan thanh viec tinh CAR theo dinh hfldng Basel II, cfic ngfin hfing cfin phai thflc hien mdt du an RWA keo dai t r u n g binh tfl 12 - 15 thang, cd sfl phdi hdp chat che cua cfic bd phfin lien quan nhfl tai chinh kg' toan, rui ro, cdng nghe thdng tin, cfic khdi kinh doanh vfi thudng can tdi mdt phan m l m tinh CAR tfl ddng, do c i n phai tinh RWA chi t i l t de'n tflng khoan vay, n l u thflc hien t h u cdng t r e n Excel rfi't khd khfin. V I vfi'n de dfi Ueu, vi tinh toan
tfii san cd r i i ro theo yeu c l u Basel II cd pham vi rgng vfi mfic do chi t i l t den tfing khoan vay nen ddi hdi dfl lieu d i u vao cho viec tinh toan RWA phai d i y d i , chi tig't vfi chinh xac. dVigt Nam, viec t r i l n k h a i ap dung Basel II tai n h i l u ngfin hfing thfidng mai g^p k h a n h i l u kho k h a n , tfi ngudn Ific con ngfldi deh tiem lflc tai chinh, cdng nghe Ifin nhfihg p h a t sinh thflc te'. Dfl Heu t h i l u va chfi't Ifldng khong cao d cac ngfin hfing Vigt Nam hidn nay gfiy khd k h a n ldn cho cfic ngfin hfing khi thflc hien tinh RWA theo quy dinh mdi. Do dd, viec tinh
18 NghiSn cdu Klnh tdsS4(467) - Thing 4/2017
Tj l | an toan von tfii thieu ...
toan RWA lfi trong d i l m trong vide t r i l n khai Basel II d cac ngan hfing, ddi hdi ngfin sach vfi ngudn lflc cung nhfl sfi quyet t a m cao c i a b a n
lanh dao ngan hfing, cfing vdi si? ddng thufin vfi phra hdp chat ch6 c i a cac phdng ban, ddn vi h e n quan trong n g a n hang.
T i n h h i n h a p d u n g B A S E L t a i cfic q u o c g i a
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i I
dxtraylii
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f HMMWBwnnfnoBMfl wmwM ftgnH|tS mmw/AW/A
• • • • • • • • % ^^^$:;«HBB^. A WMm mmmmmmnrnM':-' y//.y/y-''//. (^A ''-l^.
n.M • mmMm • • • • ^:^ • • • •;:
AnG«
M H • • • ilH M tAAM •
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^///j Danfl«nKhl*n ^/•SSh Chin thye hifn
Ngudn: Bao cdo d^nh gid tri^n vong nginh ngdn hang n3m 2016 cua C6ng ty Chiing khodn Bao Vi£t (BVS).
Cfic con so cho thfiy, nhfiiig ngfin hfing cd vd'n n h a nfldc cd mflc vd'n thfip hdn n h i l u so vdi cac n g a n h a n g thUdng m a i cd p h a n va dfiy lfi mdt q u a n ngai, bdi n l u mflc vd'n tha'p hdn, dd r i i ro cao hdn va se cd a n h hudng tdi tai san. Ap tieu c h u i n a n tofin vcTn theo Basel II vfio 10 n g a n h a n g t h i diem cho thfiy, hd sd CAR giam m a n h so vdi con so"
bao cao bidn tai, c h u y l u do t a i s a n cd quy ddi r i i ro t a n g (Uy b a n Giam s a t tfii chinh qud'c gia, 2016). Ddi vdi 4 ngfin hfing thUdng mai nhfi nUdc, CAR theo bfio cfio hidn tai dfi g i n tiem cfin mfic 9%, ap d u n g Basel II t h i CAR giam xu^ng dudi 8%. Neu n h d m ngfin h a n g thUdng mai nhfi nUdc khdng tfing dUdc vdh, trong k h i phai d a m bao CAR tdi t h i l u tM se tac dgng m a n h tdi ke hoach t a n g trfldng tin dung c i a nhdm, cung nhfl t a n g trfldng tin dung tofin nganh, tfi dd tfic dong d i n t a n g trfldng k i n h t l giai doan 2016 - 2020, do day la n h d m cd v a i trd q u a n t r g n g
vfi mflc dd a n h hfldng ldn d^n tofin h e tho'ng to chfic tin dung. Vfi'n d l lfi, da sd' cac td chfic tin d u n g rfi't khd cd t h i tfing vd'n, thfim chi, trong sd' cac n g a n hfing bi m u a lai vdi gifi 0 ddng, da cd ngfin hfing hi ghi fim von c h i sd hfiu hoac bi giam voh sau khi "quoc doanh hda" dfldi sfl d i l u h a n h cua N g a n hfing Nhfi nfldc. Dfiy lfi yeu to" cd t h e tfic dong khig'n CAR giam. Yg'u to thfl h a i co t h i xay r a la tdng t a i s a n cd r i i ro c i a ngfin h a n g tfing n l u cac khoan cho vay c i a n g a n h a n g cd h e so' quy ddi r i i ro cao lign q u a n dg'n chflng khOan, bfi't ddng san, v a n g vfi cac cdng ty con, cdng t y lidn kd't c i a td chflc t i n d u n g \
1. Tren thuc t^, cdc kho5n cho vay niy da bi han chg nhung c6 th^ dil dodn m6t phin cua ddng tin dung tSng tnrdng 18% nam 2015 vi 18,7% trong ndm 2016 da 66 vao mdt &6 khu vuc cd rui ro cao.
NghiSn cdu Kinh tSsS4(467} - Thing 4/2017
1 9
Tj le an toan von toi thieu ,
Theo tinh toan, neu CAR t a n g thgm 1%
tfldng dfldng vdi t a n g vd'n d i l u le thgm khoang 8-10%. Dien b i l n ngfinh n g a n hfing nam 2016 cho thfiy, tfing von cfip 1 lfi khdng de dfing do: n g u d n lUc t r o n g nUdc b a n che;huy ddng vd'n nUdc n g o a i gap khd k h a n dotran sd hfiu nUdc ngoai (nhU d CTG) va k^ vgng ldn tfi gia b a n c i a cd quan quan 1^ (nhu d VCB). Trong khi dd, tfing von cfip 2 cfing se gap n h i l u khd k h a n . Chang ban, BIDV la ngan hang da cham t r i n mflc cho phep c i a phfit h a n h nd thfl cap lam vd'n cfip 2. Thflc te', cfic ngfin hfing da vfi dang hfldng d i n thflc hidn muc tidu t a n g vd'n dfldi nhieu bfldc. Bdn canh ygu c l u cac cd ddng tfing vo'n gdp, cac ngfin h a n g dfl kieh phfit hfinh t r a i p h i l u doanh n g h i l p de nfing vd'n cfi'p I P . Hien tai, hfiu h i t ngfin h a n g v a n dang fip dung bidn phap n g a n b a n la t a n g vd'n b l n g phat h a n h t r a i philu, trong n a m 2016 co t h e ke den ACB, Vietcombank phfit h a n h thfinh cong 2.000 ty ddng t r a i phieu, VietinBank vdi 2.900 ty ddng t r a i philu... Hfinh ddng nfiy dfi vfiy vfin chi mang t i n h chat giai q u y l t t i n h t h i trong 1-2 nam n h i m bd sung ngudn voh, gian t i l p cai thidn hg sd' CAR dfldi ap lflc theo tieu chuan Basel II.
Nhfing ddt tfing vo'n thdng qua p h a t h a n h (trong dd cd ddng Nha nfldc dang chilm ty Id rat ldn tai nhfing ngan h a n g top d i u ) trd ngn bfi't kha thi thi viec ban vd'n cho ddi tac ngoai dang dfldc hfldng den. Tfic ddng de thfiy lfi kha nfing thoai vdn hoac giam t y Id sd hflu Nha nfldc tai cfic ngan hfing thUdng mai cd phan Nha nfldc (sd hfiu c i a Ngfin h a n g N h a nfldc tai BIDV vfin d mfic 95,3%, cao hdn r a t nhieu so vdi hai ngfin h a n g cung quy md lfi Vietcombank (77,1%) vfi VietinBank (64,5%).
Yeu c l u v l vd'n va t h a n h khoan cao len se tac ddng den chgnh lech lai sufit cho vay, h a y ndi each khac la lam cho chi phi vo'n t a n g cao, k i t qua la ldi nhufin rong c i a ngan hang se giam.
Ve mat rui ro tin dung, Basel II k i l m soat chat che ca ban chfi't cua khfich hfing cfing
nhfl b a n chfit cua cac k h o a n cho vay, tflc rui ro k h a c h h a n g vfi r i i ro ddi tac se dfldc dfla vfio d l d a n h gifi. Trong linh vflc tin dung, cac n g a n h a n g thfldng m a i se p h a i chuyen hfldng t a p t r u n g vfio d a n h gia mflc dd tin nhiem c i a k h a c h hang, t h a y vi dfla c h i yg'u vao tfii san bao dam. T r i l n k h a i Basel II se gifip cac n g a n hfing boat ddng a n tofin hdn, Ifinh m a n h hdn do t r i n h do q u a n t r i r i i ro dfldc t a n g cfldng, cac bien p h a p q u a n t r i rui ro, dac biet lfi md h i n h r u i ro va xep h a n g ndi bo dfldc c h i ddng fip dung, ddng thdi, ngudn vdh dfldc (luan ly mdt cfich hieu qua hdn.Hdn nfia, s a u khi fip dung cac tigu c h u i n qud'c t l , ldng tin cua cfic nhfi d i u tU dfldc nang cao.
v a khi dd, cac n g a n hfing se cd dilu kien thufin ldi hdn de t a n g vd'n vfi dam bao an to an vd'n trong tfldng lai. 0 c h i l u ngfldc lai, n g a n h a n g cung cd t h i vfldn xa, t h a m nhap vfio cfic t h i trfldng.
5. K i t l u a n v a k i ^ n n g h i
Ddi vdi h e thd'ng ngfin h a n g cua Viet Nam, tieu c h u i n Basel da d i n trd thfinh mgt yeu c l u quan trgng trong quan tri rui ro vfi dam bao t i n h a n tofin c i a h e thd'ng.
Trfldc khi ap d u n g Basel II, Ngan hfing N h a nfldc c i n xfiy dung mgt Id trinh d i y du t r e n cd sd thd'ng nhfit q u a n dilm, muc tieu thuc hien tfi cac b e n cd Hen quan nhfi cd quan quan 1;^, giam sat, n h a Ifip phfip, cac ngfin hfing... p h a i cd so Ueu chinh xac, dang tin cfiy va kip thdi. Ne'u r i i ro khfing dUdc t i n h toan, h a y hi phong dai hofic bi tinh thap di CO t h e lam vd hidu hda tac dung tich cUc cua Basel II,ma dieu n a y d Viet Nam vfin cdn la mdt thach thfic ldn, chUa b i l t bao gid cd t h i k h i c phuc dUdc. Chinh p h i c i n cd Id t r i n h nfing t y le sd hfiu cua nhfi d i u tU nfldc ngoai tai cac ngfin h a n g ndi tfl 30-35%. Ngofii ra, c i n xfic dinh lg trinh giam tiep ty le sd hfiu vdii c i a Nhfi nfldc tai cfic ngan hfing thfldng m a i cd p h i n nhfi nfldc, vi hign n a y
2. http://www.thesaigontimcs.vn/141378/Suc-khoe- ngan-hang-van-khong-cai-thien-bao-nhieu.html
20 Nghien cdu Kinh tesd 4(467) - Thing 4/2017
Tj If an todn von toi thieu .
ngfin sfich ban chl nen neii khdng giam ty le cua Nha nfldc thi rfi^t kho di tang vd'n...Cin tfing cfldng sfl phdi hdp gifla Ngfin hang Nha nfldc va cfic ngfin hang thfldng mai trong viec xfiy di^g, triln khai quy dinh hfldng dfin Basel H nhim tao sfl ddng bg ve nhfin thfic vfi hanh dong trong qufi trtnh trien khai Basel II.
Mdt nhfin to' quan trgng de ap dung thanh cdng Basel II lfi cdng tac dfio tao nhfin lflc nham trang bi diy d i ky nfing vfi kieh thflc phd qufit va cfip nhfit cho nhfing ngfldi thflc thi. Cfic ngfin hang thfldng mai cfing nhfl cac cd quan quan ly cin xfiy dflng ddi ngu cfin bg c6 trinh dd chuygn mdn sfiu vl quan tri r i i ro, nfing cao nhfin thflc vl quan tri rui ro cho ngfldi dilu hfinh, hgc hdi kinh nghiem triln khai Basel II tfl quo'c te. Cac ngan hfing cin tfing chi phi diu tfl cho cdng tac quan tri r i i ro, tfip trung vfio chfi't Ifldng tin dung, bidu qua quan tri r i i ro vfi giai quylt nd xfi'u. Cin xfiy dflng k l hoach/hofin chinh he thd'ng thdng tin quan ly dl hoan thidn cd sd dfi lieu, rfi sofit, chuin hda lai dfi lieu dam bao cho vigc ch^y md hinh rui ro cho kg't qua chinh xfic nhfit ddi vdi tflng ngan hfing.
Ngofii viec cfin cfi mflc tang trfldng tin dung nhfl t h i nao phfi hdp hdn vdi sfic manh v6h, nghia la phai cd cau lai mflc dd tang trfldng; cd cfiu lai danh muc tin dung phu hdp, hieu qua nhfi't xdt trgn khia canh mfic do tai san cd, r i i ro quy ddi vfi mflc vo'n tfldng flng phai tfldng xflng vdi ldi nhufin cia khoan vay do dem lai./.
T A I LifiU THAM K H A O
1. Ngdn h i n g N h i nu6c Vifit Nam (2015), C6ng van s6 leOl/NHNN-TTGSNH cfia Ngfln hing Nha nu(*c v^
vific trien khai thuc hifin qny dinh an toan v6n theo Basel H."
2. Ngan hang Nha nudc Vifit Nam (2016), TTifing tu 41/2016/rr-NHNN ngiy 30-12-2016 v6 Quy dinh ty 16 an toin vfin dfii vdi ngdn hing, chi nhdnh ngdn hing ninSc ngoii.
3. Ngdn hing thuong mai Vifit Nam (2011, 2012, 2013,2014, 2015), Bao cdo thitfmg nifin.
4. Stefan Walter (2010), Basel 3 and Financial Stabilify,li-2010. Cfing ly chiing khodn Vietcombank (2016), Bdo cdo nginh ngdn hang 2017.
5. Tmng tam Nghifin cihi BIDV (2016), Bao cao yfiu c£u tdng cu6ng ndng Iuc tdi chuih cfia cdc ngdn hang thucmg mai nha nu6c ngdy 14-6-2016.
6. http://vneconomy.vn/tai-chinh/ngan-hang-lon-lo- an-toan-von-toi-thieu-20160615054242272.htm
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