ࡱ> acZ[\]^_`#` Hbjbjmm q |||||||$(((PxT̘giiiiii$Fhh|||J||gg|| Hij(K&`01|DĠȡS7X$d|||||| NGN HNG NH NC VIT NAM -------CNG HA X HI CH NGH(A VIT NAM c lp  T do  Hnh phc --------------S: 13/2010/TT-NHNNH Ni, ngy 20 thng 05 nm 2010 THNG T QUY NH V CC T L BO M AN TON TRONG HOT NG CA T CHC TN DNG Cn c Lut Ngn hng Nh nc Vit Nam nm 1997 v Lut sa i, b sung mt s iu ca Lut Ngn hng Nh nc Vit Nam nm 2003; Cn c Lut cc t chc tn dng nm 1997, Lut sa i, b sung mt s iu ca Lut cc t chc tn dng nm 2004; Cn c Ngh nh s 96/2008/N-CP ngy 26 thng 8 nm 2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca Ngn hng Nh nc Vit Nam; Ngn hng Nh nc Vit Nam (sau y gi l Ngn hng Nh nc) quy nh v cc t l bo m an ton trong hot ng ca t chc tn dng nh sau: Chng 1. QUY NH CHUNG iu 1. i tng v phm vi p dng 1. T chc tn dng hot ng ti Vit Nam (sau y gi tt l t chc tn dng), tr Ngn hng Chnh sch X hi, Ngn hng Pht trin Vit Nam v qu tn dng nhn dn c s, phi thng xuyn duy tr cc t l bo m an ton trong hot ng quy nh ti Thng t ny. 2. Cc t l bo m an ton quy nh ti Thng t ny gm: a) T l an ton vn ti thiu; b) Gii hn tn dng; c) T l kh nng chi tr; d) Gii hn gp vn, mua c phn; ) T l cp tn dng so vi ngun vn huy ng. 3. Cn c kt qu gim st, kim tra, thanh tra hot ng ca C quan Thanh tra, gim st ngn hng i vi t chc tn dng, Ngn hng Nh nc c th yu cu t chc tn dng duy tr cc t l bo m an ton cao hn cc mc quy nh ti Thng t ny. iu 2. Gii thch t ng Trong Thng t ny, nhng t ng di y c hiu nh sau: 1. Khon phi i gm cc ti sn  C hnh thnh t cc khon tin gi, cho vay, ng trc, thu chi, cho thu ti chnh, bao thanh ton, chit khu, ti chit khu cng c chuyn nhng, giy t c gi khc v cc khon u t chng khon. 2. Khch hng l t chc, c nhn c quan h tn dng vi t chc tn dng. Mt khch hng l mt t chc hoc mt c nhn c quan h tn dng vi t chc tn dng. 3. Nhm khch hng c lin quan bao gm hai hoc nhiu khch hng c quan h tn dng vi t chc tn dng, thuc mt trong cc trng hp sau y: a) Cng ty m vi cng ty con v ngc li; t chc tn dng vi cng ty con ca t chc tn dng v ngc li; cc cng ty con ca cng mt cng ty m hoc ca cng mt t chc tn dng vi nhau; ngi qun l, thnh vin Ban kim sot ca cng ty m hoc ca t chc tn dng, c nhn hoc t chc c thm quyn b nhim nhng ngi ny vi cng ty con v ngc li; b) Cng ty hoc t chc tn dng vi ngi qun l, thnh vin Ban kim sot ca cng ty hoc t chc tn dng  hoc vi cng ty, t chc c thm quyn b nhim nhng ngi  v ngc li; c) Cng ty hoc t chc tn dng vi c nhn, t chc s hu t 5% vn iu l hoc vn c phn c quyn biu quyt tr ln ti cng ty hoc t chc tn dng  v ngc li; d) Ngi c quan h thn thuc vi nhau, bao gm v, chng, cha, cha nui, m, m nui, con, con nui, anh, ch, em rut ca mnh v v, chng ca nhng ngi ny; ) Cng ty hoc t chc tn dng vi ngi c quan h thn thuc theo quy nh ti im d Khon ny ca ngi qun l, thnh vin Ban kim sot, thnh vin gp vn hoc c ng s hu t 5% vn iu l hoc vn c phn c quyn biu quyt tr ln ca cng ty hoc t chc tn dng  v ngc li; e) C nhn c y quyn i din cho t chc, c nhn quy nh ti cc im a, im b, im c, im d v im  Khon ny vi t chc, c nhn y quyn, cc c nhn c y quyn i din phn vn gp ca cng mt t chc vi nhau; g) Nhm c nhn, t chc c kh nng chi phi vic ra quyt nh, hot ng ca cng ty hoc t chc tn dng thng qua i hi ng c ng hoc Hi ng thnh vin ca cng ty hoc t chc tn dng . 4. Cng ty con ca t chc tn dng l doanh nghip, t chc tn dng khc c t cch php nhn, hch ton c lp bng vn t c do t chc tn dng gp vn thnh lp hoc mua c phn theo quy nh ca Ngn hng Nh nc v: 4.1. S hu trn 50% vn iu l hoc vn c phn c quyn biu quyt ca doanh nghip, t chc tn dng khc , tr trng hp quyn s hu khng gn lin vi quyn kim sot doanh nghip, t chc tn dng khc ; hoc 4.2. S hu t hn 50% vn iu l hoc vn c phn c quyn biu quyt ca doanh nghip, t chc tn dng khc , nhng: a) Cc c ng, thnh vin khc tha thun dnh cho t chc tn dng gp vn, mua c phn hn 50% quyn biu quyt; hoc b) T chc tn dng c quyn chi phi cc chnh sch ti chnh v hot ng theo quy ch tha thun gia t chc tn dng vi doanh nghip, t chc tn dng khc ; hoc c) T chc tn dng c quyn b nhim hoc bi min a s thnh vin Hi ng qun tr, Hi ng thnh vin hoc cp qun l tng ng ca doanh nghip, t chc tn dng khc ; hoc d) T chc tn dng c quyn b a s phiu ti cc cuc hp ca Hi ng qun tr, Hi ng thnh vin hoc cp qun l tng ng. 5. Cng ty trc thuc ca t chc tn dng l cng ty con ca t chc tn dng, hot ng trong l)nh vc ti chnh, bo him, ngn hng v qun l; khai thc, bn ti sn trong qu trnh x l ti sn bo m tin vay v ti sn m Nh nc giao cho t chc tn dng x l thu hi n. 6. Cng ty lin doanh ca t chc tn dng l doanh nghip, t chc tn dng khc c t cch php nhn, hch ton c lp, c gp vn thnh lp trn c s hp ng lin doanh gia t chc tn dng v cc bn v c ng s hu, kim sot bi t chc tn dng v cc bn gp vn. 7. Cng ty lin kt ca t chc tn dng l doanh nghip, t chc tn dng khc, c t cch php nhn, hch ton c lp m t chc tn dng gp vn thnh lp hoc mua c phn theo quy nh ca Ngn hng Nh nc v p ng tt c cc iu kin sau: a) T chc tn dng c quyn tham gia vo vic a ra cc quyt nh v chnh sch ti chnh v hot ng ca doanh nghip, t chc tn dng khc  nhng khng kim sot cc chnh sch ; b) T chc tn dng s hu t 20% n 50% vn iu l hoc vn c phn c quyn biu quyt ca doanh nghip, t chc tn dng khc ; c) Khng phi l cng ty con hoc cng ty lin doanh ca t chc tn dng. 8. Gp vn, mua c phn l vic t chc tn dng dng vn iu l v qu d tr  gp vn cu thnh vn iu l, mua c phn ca cc doanh nghip, ca cng ty con, cng ty lin doanh, cng ty lin kt, t chc tn dng khc, cp vn iu l cho cc cng ty trc thuc ca t chc tn dng; gp vn vo qu u t, gp vn thc hin cc d n u t; bao gm c vic y thc vn cho cc php nhn, t chc, doanh nghip khc thc hin u t theo cc hnh thc nu trn. 9. Kinh doanh bt ng sn l vic b vn u t, to lp, mua, nhn chuyn nhng, thu, thu mua bt ng sn  bn, chuyn nhng, cho thu, cho thu li, cho thu mua nhm mc ch sinh li. 10. Cc khon u t di hnh thc gp vn, mua c phn nhm nm quyn kim sot doanh nghip bao gm: a) Cc khon u t chim trn 50% vn iu l hoc vn c phn c quyn biu quyt ca mt doanh nghip, mt t chc tn dng khc; b) Cc khon u t vi t l s hu thp hn t l quy nh ti im a Khon ny nhng   chi phi quyt nh ca i hi ng c ng hoc Hi ng thnh vin. 11. Hp ng giao dch li sut gm cc hp ng hon i li sut, hp ng li sut k hn, hp ng quyn chn li sut, cc hp ng giao dch li sut khc theo quy nh ca Ngn hng Nh nc. 12. Hp ng giao dch ngoi t gm cc hp ng hon i ngoi t, hp ng k hn ngoi t, hp ng tng lai, hp ng quyn chn ngoi t, cc hp ng giao dch ngoi t khc theo quy nh ca Ngn hng Nh nc. 13. Li nhun khng chia l phn li nhun c xc nh qua kim ton ca t chc kim ton c lp sau khi  np thu v trch lp cc qu theo quy nh ca php lut, c gi li  b sung vn cho t chc tn dng theo quy nh ca php lut. Li nhun khng chia ca t chc tn dng c phn phi c i hi c ng thng qua. 14. Li th thng mi l phn chnh lch ln hn gia s tin mua mt ti sn ti chnh v gi tr s sch k ton ca ti sn ti chnh  m t chc tn dng phi tr pht sinh t vic sp nhp doanh nghip c tnh cht mua li do t chc tn dng thc hin. Ti sn ti chnh ny c phn nh y  trn bng cn i ca t chc tn dng. 15. OECD l t chc Hp tc Kinh t v Pht trin (Organization for Economic Cooperation and Development). 16. T chc ti chnh quc t bao gm: Ngn hng Ti thit v Pht trin quc t (The International Bank for Reconstruction and Development  IBRD), Ngn hng Pht trin Lin M (Inter-American Development Bank  IADB), Ngn hng Pht trin Chu (Asian Development Bank  ADB), Ngn hng Pht trin Chu phi (Africa Development Bank  AfDB), Ngn hng u t Chu u (European Investment Bank  EIB), Ngn hng ti thit v Pht trin Chu u (European Bank for Reconstruction and Development  EBRD). iu 3. Cng ngh thng tin T chc tn dng phi bo m c h thng cng ngh thng tin c kt ni ton h thng : 1. Lu gi, truy cp, b sung c s d liu v khch hng, th trng, bo m qun l ri ro theo cc quy nh ni b ca t chc tn dng. 2. Qun l dng tin, thng k, theo di cc khon mc vn, ti sn, m bo thc hin cc t l bo m an ton trong hot ng quy nh ti Thng t ny. 3. Thc hin ch  bo co thng k theo quy nh ca Ngn hng Nh nc. Chng 2. QUY NH C TH MC 1. T L AN TON VN TI THIU iu 4. T l an ton vn ti thiu 1. T chc tn dng, tr chi nhnh ngn hng nc ngoi, phi duy tr t l an ton vn ti thiu 9% gia vn t c so vi tng ti sn  C ri ro ca t chc tn dng (t l an ton vn ring l). 2. T chc tn dng phi thc hin Bo co ti chnh hp nht theo quy nh ca php lut, ngoi vic duy tr t l an ton vn ring l quy nh ti Khon 1 iu ny, phi ng thi duy tr t l an ton vn ti thiu 9% trn c s hp nht vn, ti sn ca t chc tn dng v cng ty trc thuc (t l an ton vn hp nht). iu 5. T l an ton vn ring l ca t chc tn dng 1. T l an ton vn ring l c xc nh nh sau: T l an ton vn ring l = Vn t cTng ti sn  C ri roTrong : - Vn t c l tng vn cp 1 quy nh ti Khon 2 v vn cp 2 quy nh ti Khon 3, tr i cc khon phi tr quy nh ti Khon 4 iu ny. - Tng ti sn  C ri ro quy nh ti Khon 5 iu ny. 2. Vn cp 1 gm tng cc khon quy nh ti Khon 2.1 iu ny tr i cc khon phi tr quy nh ti Khon 2.2 iu ny. 2.1. Cc khon  tnh vn cp 1 gm: a) Vn iu l (vn  c cp, vn  gp); b) Qu d tr b sung vn iu l; c) Qu u t pht trin nghip v; d) Li nhun khng chia; ) Thng d c phn c tnh vo vn theo quy nh ca php lut, tr i phn dng  mua c phiu qu (nu c). 2.2. Cc khon phi tr khi vn cp 1 gm: a) Li th thng mi; b) Khon l kinh doanh, bao gm cc khon l liy k; c) Cc khon gp vn, mua c phn ca t chc tn dng khc; d) Cc khon gp vn, mua c phn ca cng ty con; ) Phn gp vn, mua c phn ca mt doanh nghip, mt qu u t, mt d n u t vt mc 10% tng cc khon quy nh ti Khon 2.1 iu ny sau khi  tr cc khon phi tr quy nh ti im a, im b, im c, im d Khon 2.2 iu ny. e) Tng cc khon gp vn, mua c phn sau khi  tr phn vt mc 10% quy nh ti im  Khon 2.2 iu ny vt mc 40% ca tng cc khon quy nh ti Khon 2.1 iu ny sau khi  tr cc khon phi tr quy nh ti im a, im b, im c v im d Khon 2.2 iu ny, phn vt mc  s b tr. 3. Vn cp 2 gm tng cc khon quy nh ti Khon 3.1 iu ny theo gii hn quy nh ti Khon 3.2 iu ny. 3.1. Cc khon  tnh vn cp 2 gm: a) 50% s d c ti khon nh gi li ti sn c nh theo quy nh ca php lut; b) 40% s d c ti khon nh gi li ti sn ti chnh theo quy nh ca php lut; c) Qu d phng ti chnh; d) Tri phiu chuyn i do t chc tn dng pht hnh tha mn cc iu kin sau: (i) C k hn ban u ti thiu l 5 nm; (ii) Khng c m bo bng ti sn ca chnh t chc tn dng; (iii) T chc tn dng khng c mua li theo  ngh ca ngi s hu hoc mua li trn th trng th cp, hoc t chc tn dng ch c mua li sau khi c Ngn hng Nh nc chp thun bng vn bn vi iu kin vic mua li khng nh hng n cc t l bo m an ton theo quy nh; (iv) T chc tn dng c ngng tr li v chuyn li liy k sang nm tip theo nu vic tr li dn n kt qu kinh doanh trong nm b l; (v) Trong trng hp thanh l t chc tn dng, ngi s hu tri phiu chuyn i ch c thanh ton sau khi t chc tn dng  thanh ton cho tt c cc ch n c bo m v khng c bo m khc; (vi) Vic iu chnh tng li sut, k c vic iu chnh tng phn li sut cng thm vo li sut tham chiu ch c thc hin sau 5 nm k t ngy pht hnh v c iu chnh mt (01) ln trong sut thi hn trc khi chuyn i thnh c phiu ph thng. ) Cc cng c n khc tha mn tt c nhng iu kin sau: (i) L khon n m trong mi trng hp, ch n ch c thanh ton sau khi t chc tn dng  thanh ton cho tt c cc ch n c bo m v khng c bo m khc; (ii) C k hn ban u ti thiu trn 10 nm; (iii) Khng c m bo bng ti sn ca chnh t chc tn dng; (iv) T chc tn dng c ngng tr li v chuyn li liy k sang nm tip theo nu vic tr li dn n kt qu kinh doanh trong nm b l; (v) Ch n ch c t chc tn dng tr n trc hn sau khi c Ngn hng Nh nc chp thun bng vn bn; (vi) Vic iu chnh tng li sut, k c vic iu chnh tng phn li sut cng thm vo li sut tham chiu ch c thc hin sau 5 nm k t ngy k kt hp ng v c iu chnh mt (01) ln trong sut thi hn ca khon vay. 3.2. Gii hn khi xc nh vn cp 2: a) Tng gi tr cc khon quy nh ti im d v im  Khon 3.1 iu ny ti a bng 50% gi tr vn cp 1. b) Qu d phng ti chnh ti a bng 1,25% tng ti sn  C ri ro quy nh ti Khon 5 iu ny. c) Trong thi gian 5 nm cui cng trc khi n hn chuyn i, thanh ton, sau mi nm gn n hn chuyn i, thanh ton, gi tr cc khon quy nh ti im d v im  Khon 3.1 iu ny phi khu tr 20% gi tr ban u. d) Tng gi tr vn cp 2 ti a bng 100% gi tr vn cp 1. 4. Cc khon phi tr khi tnh vn t c: 4.1. 100% s d n ti khon nh gi li ti sn c nh theo quy nh ca php lut; 4.2. 100% s d n ti khon nh gi li ti sn ti chnh theo quy nh ca php lut. 5. Tng ti sn  C ri ro l tng gi tr ti sn  C xc nh theo mc  ri ro v gi tr ti sn  C tng ng ca cam kt ngoi bng xc nh theo mc  ri ro. Ti sn  C xc nh theo mc  ri ro c tnh bng tch s ca gi tr ti sn  C v h s ri ro tng ng ca ti sn  C quy nh ti Khon 5.1, Khon 5.2, Khon 5.3, Khon 5.4, Khon 5.5 v Khon 5.6 iu ny. Ti sn  C tng ng ca cam kt ngoi bng xc nh theo mc  ri ro c tnh bng tch s gia gi tr ca cam kt ngoi bng v h s chuyn i quy nh ti Khon 6.3 v h s ri ro quy nh ti Khon 6.4 iu ny. 5.1. Ti sn  C c h s ri ro bng 0% gm: a) Tin mt; b) Vng; c) Tin gi ti Ngn hng Chnh sch x hi theo quy nh v tn dng i vi ngi ngho v cc i tng chnh sch khc; d) Cc khon phi i bng ng Vit Nam i vi Chnh ph Vit Nam, Ngn hng Nh nc hoc c Chnh ph Vit Nam, Ngn hng Nh nc bo lnh; ) Cc khon chit khu, ti chit khu giy t c gi do chnh t chc tn dng pht hnh; e) Cc khon phi i bng ng Vit Nam c bo m bng giy t c gi do chnh t chc tn dng pht hnh; Cc khon phi i c bo m hon ton bng tin mt, s tit kim, tin k qu, giy t c gi do Chnh ph, Ngn hng Nh nc pht hnh; g) Cc khon phi i i vi Chnh ph Trung ng, Ngn hng Trung ng cc nc thuc OECD; h) Cc khon phi i c bo m bng chng khon ca Chnh ph Trung ng cc nc thuc OECD hoc c bo lnh thanh ton bi Chnh ph Trung ng cc nc thuc OECD. 5.2. Ti sn  C c h s ri ro bng 20% gm: a) Cc khon phi i i vi t chc tn dng khc  trong nc v nc ngoi, bao gm cc khon phi i bng ngoi t; b) Cc khon phi i i vi y ban nhn dn tnh, thnh ph trc thuc Trung ng; cc khon phi i bng ngoi t i vi Chnh ph Vit Nam, Ngn hng Nh nc; c) Cc khon phi i bng ngoi t c bo m bng giy t c gi do chnh t chc tn dng pht hnh. Cc khon phi i c bo m bng giy t c gi do t chc tn dng khc thnh lp ti Vit Nam pht hnh; d) Cc khon phi i i vi t chc ti chnh nh nc; cc khon phi i c bo m bng giy t c gi do cc t chc ti chnh nh nc pht hnh; ) Kim loi qu (tr vng),  qu; e) Cc khon phi i i vi cc t chc ti chnh quc t v cc khon phi i c cc t chc ny bo lnh thanh ton hoc c bo m bng chng khon do cc t chc ny pht hnh; g) Cc khon phi i i vi cc ngn hng c thnh lp  cc nc thuc OECD v cc khon phi i c bo lnh thanh ton bi cc ngn hng ny; h) Cc khon phi i i vi cc cng ty chng khon c thnh lp  cc nc thuc OECD c tun th nhng tha thun qun l v gim st v vn trn c s ri ro v nhng khon phi i c cc cng ty ny bo lnh thanh ton; i) Cc khon phi i i vi cc ngn hng c thnh lp ngoi cc nc thuc OECD, c thi hn cn li di 1 nm v cc khon phi i c thi hn cn li di 1 nm c cc ngn hng ny bo lnh thanh ton. 5.3. Ti sn  C c h s ri ro bng 50% gm: a) Cc khon u t d n theo hp ng ca cng ty ti chnh theo quy nh v t chc v hot ng ca cng ty ti chnh; b) Cc khon phi i c bo m ton b bng nh , quyn s dng t, nh  gn vi quyn s dng t ca bn vay hoc nhng ti sn ny c bn vay cho thu nhng bn thu ng cho bn cho thu dng lm ti sn th chp trong thi gian thu. 5.4. Ti sn  C c h s ri ro bng 100% gm: a) Cc khon gp vn, mua c phn, tr cc khon gp vn, mua c phn vo cng ty con, cng ty lin doanh, cng ty lin kt, cc khon phi tr khi vn cp 1 quy nh ti im c, im d, im  v im e Khon 2.2 iu ny; b) Cc khon phi i i vi cc ngn hng c thnh lp  cc nc khng thuc OECD, c thi hn cn li t 1 nm tr ln, v cc khon phi i c thi hn cn li t 1 nm tr ln c cc ngn hng ny bo lnh thanh ton; c) Cc khon phi i i vi chnh quyn trung ng ca cc nc khng thuc OECD, tr trng hp cho vay bng ng bn t v ngun cho vay cing bng ng bn t ca cc nc . d) Cc khon u t my mc, thit b, ti sn c nh v bt ng sn khc theo quy nh ca php lut. ) Cc khon phi i khc ngoi cc khon phi i quy nh ti Khon 5.1, Khon 5.2, Khon 5.3, Khon 5.4, Khon 5.5 v Khon 5.6 iu ny. 5.5. Ti sn  C c h s ri ro bng 150% gm cc khon cho vay cc cng ty con, cng ty lin doanh, cng ty lin kt ca t chc tn dng, tr cc khon phi i quy nh ti Khon 5.6 iu ny. 5.6. Ti sn  C c h s ri ro bng 250% gm: a) Cc khon cho vay  u t chng khon; b) Cc khon cho vay cc cng ty chng khon; c) Cc khon cho vay nhm mc ch kinh doanh bt ng sn. 6. Ti sn  C tng ng ca cam kt ngoi bng tnh theo mc  ri ro c xc nh theo nguyn tc v th t nh sau: 6.1. Chuyn gi tr cc cam kt ngoi bng thnh gi tr ti sn  C tng ng theo h s chuyn i quyt nh ti Khon 6.3 iu ny. 6.2. Nhn gi tr ti sn  C tng ng ca tng cam kt ngoi bng vi h s ri ro tng ng quy nh ti Khon 6.4 iu ny. 6.3. H s chuyn i ca cc cam kt ngoi bng: a) Cam kt ngoi bng c h s chuyn i 100% gm cc cam kt khng th hy ngang, thay th hnh thc cp tn dng trc tip, nhng c mc  ri ro nh cp tn dng trc tip, gm: (i) Bo lnh vay; (ii) Bo lnh thanh ton; (iii) Cc khon xc nhn th tn dng; Th tn dng d phng bo lnh ti chnh cho cc khon cho vay, pht hnh chng khon; Cc khon chp nhn thanh ton bao gm cc khon chp nhn thanh ton di hnh thc k hu, tr cc khon chp nhn thanh ton hi phiu quy nh ti im c.(ii) Khon 6.3 iu ny. b) Cam kt ngoi bng c h s chuyn i 50% gm cc cam kt khng th hy ngang i vi trch nhim tr thay ca t chc tn dng, gm: (i) Bo lnh thc hin hp ng; (ii) Bo lnh d thu; (iii) Bo lnh khc; (iv) Th tn dng d phng ngoi th tn dng quy nh ti im a.(iii) Khon 6.3 iu ny; (v) Cc cam kt khc c thi hn ban u t 1 nm tr ln. c) Cam kt ngoi bng c h s chuyn i 20% gm cc cam kt lin quan n thng mi, gm: (i) Th tn dng khng hy ngang; (ii) Chp nhn thanh ton hi phiu thng mi ngn hn, c bo m bng hng ha; (iii) Bo lnh giao hng; (iv) Cc cam kt khc lin quan n thng mi. d) Cc cam kt ngoi bng c h s chuyn i 0%, gm: (i) Th tn dng c th hy ngang; (ii) Cc cam kt c th hy ngang v iu kin khc. ) H s chuyn i ca cc hp ng giao dch li sut: (i) C k hn ban u di 1 nm: 0,5% (ii) C k hn ban u t 1 nm n di 2 nm: 1,0% (iii) C k hn ban u t 2 nm tr ln: 1,0% cho phn k hn di 2 nm cng thm (+) 1,0% cho mi nm tip theo. e) H s chuyn i ca cc hp ng giao dch ngoi t: (i) C k hn ban u di 1 nm: 2,0% (ii) C k hn ban u t 1 nm n di 2 nm: 5,0% (iii) C k hn ban u t 2 nm tr ln: 5,0% cho phn k hn di 2 nm cng thm (+) 3,0% cho mi nm tip theo. 6.4. H s ri ro ca gi tr ti sn  C tng ng ca tng cam kt ngoi bng nh sau: a) Cam kt ngoi bng c Chnh ph Vit Nam, Ngn hng Nh nc bo lnh thanh ton hoc c bo m hon ton bng tin mt, s tit kim, tin k qu, giy t c gi do Chnh ph, Ngn hng Nh nc pht hnh: H s ri ro l 0%. b) Cam kt ngoi bng c bo m bng bt ng sn: H s ri ro l 50%. c) Cc hp ng giao dch li sut, hp ng giao dch ngoi t v cam kt ngoi bng khc: H s ri ro l 100%. iu 6. T l an ton vn hp nht 1. T chc tn dng phi thc hin Bo co ti chnh hp nht theo quy nh ca php lut cn c vo s liu t Bo co cn i, Bo co ti chnh, Bo co ti chnh hp nht, cc thng tin khc  duy tr t l an ton vn ti thiu hp nht, nh sau: 1.1. i tng hp nht: gm cc cng ty quy nh ti Ch  bo co ti chnh i vi cc t chc tn dng ban hnh km theo Quyt nh s 16/2007/Q-NHNN ngy 18/4/2007 ca Thng c Ngn hng Nh nc, tr cng ty bo him. 1.2. T l an ton vn hp nht c xc nh nh sau: T l an ton vn hp nht = Vn t c hp nhtTng ti sn  C ri ro hp nhtTrong : - Vn t c c xc nh bng tng vn cp 1 quy nh ti Khon 2 v vn cp 2 quy nh ti Khon 3 iu ny, tr i cc khon phi tr quy nh ti Khon 4 iu ny. - Tng Ti sn  C ri ro quy nh ti Khon 5 iu ny. 2. Vn cp 1 gm tng cc khon quy nh ti Khon 2.1 iu ny tr i cc khon phi tr quy nh ti Khon 2.2 iu ny. 2.1. Cc khon  tnh vn cp 1 gm: a) Cc khon quy nh ti Khon 2.1 iu 5 Thng t ny; b) Chnh lch t gi hi oi pht sinh trong qu trnh hp nht Bo co ti chnh. 2.2. Cc khon phi tr khi vn cp 1 gm: a) Cc khon quy nh ti im a v im b Khon 2.2 iu 5 Thng t ny; b) Cc khon gp vn, mua c phn trong t chc tn dng khc; c) Cc khon gp vn, mua c phn ca cng ty con khng thuc i tng hp nht bo co ti chnh theo quy nh ca php lut; d) Phn gp vn, mua c phn mt doanh nghip, mt qu u t, mt d n u t vt mc 10% tng cc khon quy nh ti Khon 2.1 iu ny sau khi  tr i cc khon phi tr quy nh ti im a v im b Khon 2.2 iu ny. ) Tng cc khon gp vn, mua c phn sau khi  tr phn vt mc 10% quy nh ti im d Khon 2.2 iu ny vt mc 40% ca tng cc khon quy nh ti Khon 2.1 iu ny sau khi  tr cc khon phi tr quy nh ti im a v im b Khon 2.2 iu ny, phn vt mc  s b tr. 3. Vn cp 2 gm tng cc khon quy nh ti Khon 3.1 iu ny tnh theo gii hn quy nh ti Khon 3.2 iu ny. 3.1. Cc khon  tnh vn cp 2 gm: a) Cc khon quy nh ti im a, im b, im c, im d v im  Khon 3.1 iu 5 Thng t ny; b) Li ch ca c ng thiu s. 3.2. Gii hn khi xc nh vn cp 2: a) Tng gi tr cc khon quy nh ti im d v im  Khon 3.1 iu 5 Thng t ny ti a bng 50% gi tr vn cp 1. b) Tng qu d phng ti chnh ti a bng 1,25% tng ti sn  C ri ro quy nh ti Khon 5 iu ny. c) Trong thi gian 5 nm cui cng trc khi n hn chuyn i, thanh ton, sau mi nm gn n hn chuyn i, thanh ton, gi tr cc khon quy nh ti im d v im  Khon 3.1 iu 5 Thng t ny phi khu tr 20% gi tr ban u. d) Tng gi tr vn cp 2 ti a bng 100% gi tr vn cp 1. 4. Cc khon phi tr khi tnh vn t c: Cc khon quy nh ti Khon 4.1 v Khon 4.2 iu 5 Thng t ny. 5. Tng ti sn  C ri ro l tng gi tr ti sn  C , tr cc khon quy nh ti im b, im c, im d v im  Khon 2.2 iu ny, xc nh theo mc  ri ro v gi tr ti sn  C tng ng ca cam kt ngoi bng xc nh theo mc  ri ro. Ti sn  C xc nh theo mc  ri ro c tnh bng tch s ca gi tr ti sn  C v h s ri ro tng ng ca ti sn  C quy nh ti Khon 5.1, Khon 5.2, Khon 5.3, Khon 5.4 v Khon 5.5 iu ny. Ti sn  C tng ng ca cam kt ngoi bng xc nh theo mc  ri ro c tnh bng tch s gia gi tr ca cam kt ngoi bng v h s chuyn i quy nh ti Khon 6.3 v h s ri ro quy nh ti Khon 6.4 iu 5 Thng t ny. 5.1. Ti sn  C c h s ri ro bng 0% gm cc khon quy nh ti Khon 5.1 iu 5 Thng t ny. 5.2 Ti sn  C c h s ri ro bng 20% gm cc khon quy nh ti Khon 5.2 iu 5 Thng t ny. 5.3. Ti sn  C c h s ri ro bng 50% gm cc khon quy nh ti Khon 5.3 iu 5 Thng t ny. 5.4. Ti sn  C c h s ri ro bng 100% gm: a) Cc khon quy nh ti cc im a, im d Khon 5.4 iu 5 Thng t ny; b) Cc khon phi i quy nh ti im b, im c Khon 5.4 iu 5 Thng t ny; c) Cc khon phi i khc ngoi cc khon phi i quy nh ti Khon 5.1, Khon 5.2, Khon 5.3, Khon 5.4 v Khon 5.5 iu ny. 5.5. Ti sn  C c h s ri ro bng 250% gm khon quy nh ti Khon 5.6 iu 5 Thng t ny. 6. Ti sn  C tng ng ca cam kt ngoi bng tnh theo mc  ri ro c xc nh theo nguyn tc v th t nh sau: 6.1. Chuyn gi tr cc cam kt ngoi bng thnh gi tr ti sn  C tng ng theo h s chuyn i quy nh ti Khon 6.3 iu 5 Thng t ny. 6.2. Nhn gi tr ti sn  C tng ng ca tng cam kt ngoi bng vi h s ri ro tng ng quy nh ti Khon 6.4 iu 5 Thng t ny. MC 2. GII HN TN DNG iu 7. Xc nh mt khch hng v nhm khch hng c lin quan 1. T chc tn dng cn c quy nh ti Thng t ny, quy ch ni b v qun l cht lng tn dng  xy dng, ban hnh quy nh v cc tiu ch xc nh mt khch hng v nhm khch hng c lin quan, chnh sch tn dng i vi khch hng v cc gii hn tn dng p dng i vi mt khch hng v nhm khch hng c lin quan, trong  ti thiu phi c cc ni dung sau y: a) Tiu ch c th xc nh mt khch hng, nhm khch hng c lin quan. b) Gii hn tn dng i vi mt khch hng, nhm khch hng c lin quan. c) K hoch a dng ha hot ng tn dng, phng php theo di v qun l i vi cc khon cp tn dng  mc t 5% vn t c ca t chc tn dng tr ln. Tng khon cho vay hoc bo lnh, cho thu ti chnh v tng cc khon cho vay hoc tng cc khon bo lnh, tng cc khon cho thu ti chnh vt qu 10% vn t c ca t chc tn dng phi c Hi ng qun tr hoc Ch tch Hi ng qun tr hoc ngi c Hi ng qun tr, Ch tch Hi ng qun tr y quyn thng qua theo phn cp, y quyn quy nh ti chnh sch tn dng ni b ca t chc tn dng i vi khch hng. 2. Quy nh ni b v cc tiu ch xc nh mt khch hng v nhm khch hng c lin quan, cc gii hn tn dng p dng i vi mt khch hng v nhm khch hng c lin quan phi c sa i, b sung ph hp vi ni dung sa i, b sung cc quy nh ni b v qun l cht lng tn dng, chnh sch tn dng i vi khch hng khi h thng xp hng tn dng ni b c sa i, b sung hng nm. 3. Trong thi hn 15 ngy k t ngy ban hnh hoc sa i, b sung quy nh ni b v cc tiu ch xc nh mt khch hng, nhm khch hng c lin quan v cc gii hn tn dng p dng i vi mt khch hng, nhm khch hng c lin quan, t chc tn dng phi gi Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng)  bo co. iu 8. Gii hn cho vay, bo lnh, chit khu giy t c gi 1. D n cho vay ca t chc tn dng bao gm d n cho vay theo hp ng tn dng; s d n t chc tn dng y thc cho t chc tn dng khc cho vay; s d cc khon t chc tn dng  tr thay do thc hin ngh)a v bo lnh i vi khch hng. Tng d n cho vay ca t chc tn dng i vi mt khch hng khng c vt qu 15% vn t c ca t chc tn dng. 2. Tng d n cho vay v s d bo lnh ca t chc tn dng i vi mt khch hng khng c vt qu 25% vn t c ca t chc tn dng, trong  tng d n cho vay i vi mt khch hng khng c vt qu t l quy nh ti Khon 1 iu ny. 3. Tng d n cho vay ca t chc tn dng i vi mt nhm khch hng c lin quan khng c vt qu 50% vn t c ca t chc tn dng, trong  tng d n cho vay i vi mt khch hng khng c vt qu t l quy nh ti Khon 1 iu ny. 4. Tng d n cho vay v s d bo lnh ca t chc tn dng i vi mt nhm khch hng c lin quan khng c vt qu 60% vn t c ca t chc tn dng, trong  tng d n cho vay v s d bo lnh i vi mt khch hng khng c vt qu t l quy nh ti Khon 2 iu ny. 5. Tng d n cho vay ca chi nhnh ngn hng nc ngoi i vi mt khch hng khng c vt qu 15% vn t c ca ngn hng nc ngoi. Tng d n cho vay v s d bo lnh ca chi nhnh ngn hng nc ngoi i vi mt khch hng khng c vt qu 25% vn t c ca ngn hng nc ngoi. Tng d n cho vay ca chi nhnh ngn hng nc ngoi i vi mt nhm khch hng c lin quan khng c vt qu 50% vn t c ca ngn hng nc ngoi, trong  tng d n cho vay i vi mt khch hng khng c vt qu 15% vn t c ca ngn hng nc ngoi. Tng d n cho vay v s d bo lnh ca chi nhnh ngn hng nc ngoi i vi mt nhm khch hng c lin quan khng c vt qu 60% vn t c ca ngn hng nc ngoi. 6. T chc tn dng khng c cp tn dng khng c bo m, cp tn dng vi nhng iu kin u i cho cc doanh nghip m t chc tn dng nm quyn kim sot v phi tun th cc hn ch sau y: a) Tng d n cho vay v s d bo lnh ca t chc tn dng i vi mt doanh nghip m t chc tn dng nm quyn kim sot khng c vt qu 10% vn t c ca t chc tn dng. b) Tng d n cho vay v s d bo lnh ca t chc tn dng i vi cc doanh nghip m t chc tn dng nm quyn kim sot khng c vt qu 20% vn t c ca t chc tn dng. c) T chc tn dng c cp tn dng khng c bo m cho cng ty trc thuc l cng ty cho thu ti chnh vi mc ti a khng c vt qu 5% vn t c ca t chc tn dng nhng phi m bo cc hn ch quy nh ti im a v im b Khon ny. 7. T chc tn dng khng c cp tn dng cho cng ty trc thuc l doanh nghip hot ng kinh doanh chng khon. 8. T chc tn dng khng c cho vay khng c bo m  u t, kinh doanh chng khon. 9. Tng d n cho vay v chit khu giy t c gi i vi tt c khch hng nhm u t, kinh doanh chng khon khng vt qu 20% vn iu l ca t chc tn dng. 10. Trng hp nhu cu vn ca mt khch hng vt qu gii hn cho vay quy nh ti Khon 1, Khon 2, Khon 3, Khon 4 v Khon 5 iu ny, t chc tn dng, chi nhnh ngn hng nc ngoi c cp tn dng hp vn theo quy nh ca Ngn hng nh nc. 11. Trong trng hp c bit,  thc hin nhim v kinh t - x hi m kh nng hp vn ca cc t chc tn dng, chi nhnh ngn hng nc ngoi cha p ng c yu cu vay vn, thu ti chnh ca mt khch hng th Th tng Chnh ph c th quyt nh c th mc cho vay, cho thu ti chnh i vi tng trng hp c th. iu 9. Gii hn cho thu ti chnh 1. Tng d n cho thu ti chnh i vi mt khch hng khng c vt qu 30% vn t c ca cng ty cho thu ti chnh. 2. Tng d n cho thu ti chnh i vi mt nhm khch hng c lin quan khng c vt qu 50% vn t c ca cng ty cho thu ti c:HJ  , . > @ N R V X h j ʼʫʼyl^P^Ah6CJOJQJ^JaJhF;CJOJQJ^JaJhxCJOJQJ^JaJhW05OJQJ^JaJhx5OJQJ^JaJ&hhhW06CJOJQJ]^JaJ hk6CJOJQJ]^JaJ hW06CJOJQJ]^JaJhW0CJOJQJ^JaJ hhhW0CJOJQJ^JaJ&hhhW05CJOJQJ\^JaJ hW05CJOJQJ\^JaJJ T V =Skdp$$If0 ! <P"622 l4a$x$Ifa$gd +Skd$$If0 ! <P"622 l4a$x$Ifa$gd +HHV X j dxx^jN" #$& $xa$gd +xgd +  : < bdxvxpöè~~paRDh5CJOJQJ^JaJh; 5CJOJQJ^JaJhz5CJOJQJ^JaJh; CJOJQJ^JaJhICJOJQJ^JaJh8CJOJQJ^JaJh"CJOJQJ^JaJh]tCJOJQJ^JaJh]t5OJQJ^JaJh]t5CJOJQJ^JaJhiD?6CJOJQJ^JaJh )s6CJOJQJ^JaJh6CJOJQJ^JaJpTh,.24V\    ^ ` ###$T%Z%&&&&J(****,*++/߲߲ѲѲrrh{CJOJQJ^JaJhTCJOJQJ^JaJ#h/hz6CJOJQJ^JaJ#h/hM,6CJOJQJ^JaJhM,CJOJQJ^JaJ hzhzCJOJQJ^JaJhzCJOJQJ^JaJh5CJOJQJ^JaJ#h/h56CJOJQJ^JaJ&&J(**+F-./244(678H9<~>N?X@A0CDG8JKN8OO QDRxgd +/02T2:4J444&6(6N9v9999<<*=|>~>>J?AAAAͿ߱r`rr`r`rO h'h'CJOJQJ^JaJ#h/hm@mNo򩷛|nnn``n`h}CJOJQJ^JaJhXCJOJQJ^JaJhBXWCJOJQJ^JaJ hhCJOJQJ^JaJhCJOJQJ^JaJh~]CJOJQJ^JaJh5WCJOJQJ^JaJ hy&hy&CJOJQJ^JaJhy&CJOJQJ^JaJh5CJOJQJ^JaJhHCJOJQJ^JaJ ^^p__addBeeffrggHhjk@mHoo qhqqssuvvwpyxgd +NoooRrTrVrZrrsssuuww{{{{{{{||~rt~ЀҀ^`n򷩷||nn`n`R`hnCJOJQJ^JaJhRSCJOJQJ^JaJhWYgCJOJQJ^JaJ h2`h2`CJOJQJ^JaJhVCJOJQJ^JaJh2`CJOJQJ^JaJh/OCJOJQJ^JaJh%CJOJQJ^JaJ hhCJOJQJ^JaJhCJOJQJ^JaJh}CJOJQJ^JaJhSNCJOJQJ^JaJ pyy@zz{|~tҀԃЅF:8n.\*֓6,xgd +npЅt6ċƋڌތ(*8>@Bԓ֓ĖƖ@ښ rֺֺȺȩȺȩȍȍȩȍȩȍqcqhF((CJOJQJ^JaJhMxCJOJQJ^JaJhCJOJQJ^JaJhICJOJQJ^JaJhUCJOJQJ^JaJ hlqhlqCJOJQJ^JaJhBCJOJQJ^JaJhlqCJOJQJ^JaJh:%CJOJQJ^JaJhRSCJOJQJ^JaJhnCJOJQJ^JaJ&,~@ rD`NznTx*lĪ|xgd +r`lln̢PRV~ޮZ\VȷȩȩqqchfRCJOJQJ^JaJh)]xCJOJQJ^JaJhJFCJOJQJ^JaJh+oCJOJQJ^JaJhi;CJOJQJ^JaJhr((CJOJQJ^JaJ hg=rhg=rCJOJQJ^JaJhu_CJOJQJ^JaJh_CJOJQJ^JaJhg=rCJOJQJ^JaJh,4CJOJQJ^JaJ"̭,J t\αn"rz$J$x$Ifa$gd +$x$Ifa$gd/xgd +VRTXZnpr 6HNpַ֨򷚌򚌚~pbh3CJOJQJ^JaJhhNCJOJQJ^JaJh0$+CJOJQJ^JaJhJNCJOJQJ^JaJhCJOJQJ^JaJhpY5CJOJQJ^JaJhpYCJOJQJ^JaJ hlhlCJOJQJ^JaJhC5CJOJQJ^JaJhfRCJOJQJ^JaJhlCJOJQJ^JaJ!JLN4-xgd +Ykd$$IfTl40    t644 laT$x$Ifa$gd + x$Ifgd +YkdN$$IfTl40   t644 laTlb 226j.p\P(xgd + &J&24>V024hjnp,.p䬞亍䍺亍亍亍h7CJOJQJ^JaJ h3h3CJOJQJ^JaJh[CJOJQJ^JaJhCJOJQJ^JaJh3CJOJQJ^JaJhk8QCJOJQJ^JaJhCJOJQJ^JaJhCJOJQJ^JaJha!CJOJQJ^JaJ-pv~Z\*^&( \^ȺȬttfUUUfUf hRqhRqCJOJQJ^JaJh''CJOJQJ^JaJhw=BCJOJQJ^JaJhRqCJOJQJ^JaJhC)CJOJQJ^JaJh 8ECJOJQJ^JaJhjCJOJQJ^JaJhECJOJQJ^JaJh7mCJOJQJ^JaJhpYCJOJQJ^JaJh|&CJOJQJ^JaJhMCJOJQJ^JaJ~ &L\\2xgd +02\\&^`hǹ}ooaSBS hC{ hC{ CJOJQJ^JaJhC{ CJOJQJ^JaJht2CJOJQJ^JaJhBCJOJQJ^JaJhiZ5CJOJQJ^JaJhCJOJQJ^JaJ hhCJOJQJ^JaJhiZCJOJQJ^JaJh,CJOJQJ^JaJh,5CJOJQJ^JaJhRqCJOJQJ^JaJh''CJOJQJ^JaJh3lCJOJQJ^JaJhjnnHJRXb    HH0IIӷөpaSQSpSUh5CJOJQJ^JaJh.5CJOJQJ^JaJh55CJOJQJ^JaJhlCJOJQJ^JaJh.CJOJQJ^JaJh${CJOJQJ^JaJhkCJOJQJ^JaJh\CJOJQJ^JaJhBCJOJQJ^JaJht2CJOJQJ^JaJhC{ CJOJQJ^JaJ hC{ hC{ CJOJQJ^JaJb   H0I6JKXLfMLNOPPHRRR6UWDYf[\]xgd +hnh, trong  mc cho thu ti chnh i vi mt khch hng khng c vt qu t l quy nh ti Khon 1 iu ny. iu 10. Trng hp khng p dng Cc gii hn quy nh ti iu 8 v iu 9 Thng t ny khng p dng i vi phn cho vay, bo lnh thuc cc trng hp sau y: 1. Cho vay t ngun vn y thc ca Chnh ph, ca t chc, c nhn hoc trng hp khch hng vay l t chc tn dng khc; cc khon vay cho i vi Chnh ph Vit Nam. 2. Cho vay, bo lnh c thi hn di 1 nm i vi cc t chc tn dng khc hot ng ti Vit Nam. 3. Cho vay, bo lnh c bo m ton b bng tri phiu Chnh ph Vit Nam hoc tri phiu do Chnh ph cc nc thuc OECD pht hnh. 4. Cho vay, bo lnh c bo m ton b bng tin gi, k c tin gi tit kim, tin k qu ti t chc tn dng. 5. Cho vay, bo lnh c bo m ton b bng giy t c gi do chnh t chc tn dng pht hnh. 6. Cho vay, cho thu ti chnh  c Th tng Chnh ph quyt nh c th mc cho vay, cho thu ti chnh i vi mt khch hng. 7. Cho vay v bo lnh  c Ngn hng Nh nc chp thun bng vn bn. 8. Cho thu ti chnh bng ngun vn y thc ca Chnh ph, t chc hoc khch hng thu l t chc tn dng khc, nhng khng phi l t chc tn dng m cng ty cho thu ti chnh l cng ty trc thuc. MC 3. T L V KH NNG CHI TR iu 11. Qun l kh nng chi tr 1. T chc tn dng phi thnh lp mt b phn qun l ti sn  N , ti sn  C (t cp phng hoc tng ng tr ln),  theo di v qun l kh nng chi tr hng ngy. B phn qun l ti sn  N , ti sn  C do Tng Gim c (Gim c) hoc Ph Tng Gim c (Ph Gim c) c y quyn ph trch. 2. T chc tn dng phi xy dng v ban hnh quy nh ni b v qun l kh nng chi tr i vi ng Vit Nam, ng Euro, ng Bng Anh v ng  la M (bao gm ng  la m v cc ngoi t khc cn li c quy i sang ng  la M theo t gi lin ngn hng cui mi ngy), trong  ti thiu phi c cc ni dung sau: 2.1. Vic phn cp, y quyn, chc nng, nhim v quyn hn ca cc b phn, c nhn c lin quan trong vic qun l ti sn  N , ti sn  C v vic bo m duy tr t l kh nng chi tr. 2.2. Quy trnh thng k, xy dng, qun l theo di k hn i vi ti sn  N v ti sn  C . H thng o lng, nh gi v bo co v kh nng chi tr, kh nng thanh khon v h thng cnh bo sm v ri ro thiu ht tm thi kh nng chi tr v cc gii php x l. 2.3. Cc phng n x l, bo m kh nng chi tr, kh nng thanh khon trong trng hp xy ra thiu ht tm thi kh nng chi tr, cing nh trong trng hp khng hong v thanh khon. 2.4. K hoch v bin php tng cng nm gi cc giy t c gi c kh nng thanh khon cao. 2.5. Vic xy dng m hnh nh gi v th nghim kh nng chi tr, thanh khon (Stress-testing). M hnh nh gi v th nghim kh nng chi tr, thanh khon phi c cc tnh hung  phn tch (scenario analysis) v kh nng chi tr, tnh thanh khon, trong  phi m bo: a) Phn tch tnh hung ti thiu gm hai trng hp sau: - Dng tin t hot ng kinh doanh ca t chc tn dng din ra bnh thng; - Dng tin t hot ng kinh doanh ca t chc tn dng khi gp kh khn v kh nng chi tr, thanh khon. b) Phn tch tnh hung phi th hin c cc ni dung sau: - Kh nng thc hin cc ngh)a v v cam kt hng ngy; - Cc bin php x l  t chc tn dng c  kh nng chi tr ti thiu by (07) ngy trong trng hp gp kh khn v kh nng chi tr, thanh khon. 3. Quy nh ni b v qun l kh nng chi tr phi c Hi ng qun tr thng qua v phi c r sot, xem xt sa i, b sung ti thiu 6 thng mt ln hoc theo yu cu ca Ngn hng Nh nc (C quan thanh tra, gim st ngn hng). i vi chi nhnh ngn hng nc ngoi, quy nh ni b v qun l kh nng chi tr, kh nng thanh khon c ngn hng nc ngoi ph duyt. 4. T chc tn dng phi bo co Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng); 4.1. Quy nh ni b v qun l kh nng chi tr v cc ni dung sa i, b sung quy nh ni b v qun l kh nng chi tr trong thi hn 5 ngy sau khi c ban hnh hoc sa i, b sung; 4.2. Ngay sau khi pht sinh ri ro v kh nng chi tr, kh nng thanh khon v cc bin php x l. iu 12. T l v kh nng chi tr Cui mi ngy, t chc tn dng phi xc nh v c cc bin php  m bo cc t l v kh nng chi tr cho ngy hm sau nh sau: 1. T l ti thiu bng 15% gia tng ti sn  C thanh ton ngay v tng N phi tr. 1.1. Tng ti sn  C thanh ton ngay bao gm: a) S d tin mt, gi tr s sch ca vng ti qu; b) S d tin gi, gi tr s sch ca vng gi ti Ngn hng Nh nc (tr tin gi d tr bt buc); c) Phn chnh lch dng gia s d tin gi khng k hn, gi tr s sch ca vng gi khng k hn gi ti cc t chc tn dng khc, tr Ngn hng Chnh sch X hi v s d tin gi khng k hn, gi tr s sch ca vng gi khng k hn ca cc t chc tn dng khc gi ti t chc tn dng; d) Phn chnh lch dng gia s d tin gi c k hn, gi tr s sch ca vng gi c k hn n hn thanh ton gi ti cc t chc tn dng khc, tr Ngn hng Chnh sch X hi v s d tin gi c k hn, gi tr s sch ca vng c k hn n hn thanh ton ca cc t chc tn dng khc gi ti t chc tn dng; ) Gi tr s sch ca cc loi tri phiu, cng tri do Chnh ph Vit Nam, chnh ph hoc ngn hng trung ng cc nc thuc OECD pht hnh hoc c Chnh ph Vit Nam, chnh ph hoc ngn hng trung ng cc nc thuc OECD bo lnh thanh ton; e) Gi tr s sch ca tn phiu Kho Bc, tn phiu do Ngn hng Nh nc pht hnh; g) Gi tr s sch ca tri phiu do chnh quyn a phng, cng ty u t ti chnh a phng, Ngn hng Pht trin Vit Nam pht hnh; h) Gi tr s sch ca cc chng khon c nim yt trn cc S giao dch chng khon ti Vit Nam, nhng ti a khng vt qu 5% tng N phi tr; i) Gi tr s sch ca cc loi chng khon, giy t c gi khc c Ngn hng Nh nc chp nhn cho ti chit khu hoc lu k, giao dch thc hin nghip v th trng tin t. 1.2. Tng N phi tr c xc nh bng s d trn khon mc Tng n phi tr. 2. T l ti thiu bng 1 gia tng ti sn  C n hn thanh ton trong 7 ngy tip theo k t ngy hm sau v tng ti sn  N n hn thanh ton trong 7 ngy tip theo k t ngy hm sau i vi ng Vit Nam, ng Euro, ng Bng Anh v ng  la M (bao gm ng  la M v cc ngoi t khc cn li c quy i sang  la M theo t gi lin ngn hng cui mi ngy). 2.1. Ti sn  C n hn thanh ton trong 7 ngy tip theo k t ngy hm sau bao gm: a) S d tin mt ti qu cui ngy hm trc; b) Gi tr s sch ca vng cui ngy hm trc, k c vng gi ti Ngn hng Nh nc, t chc tn dng khc; c) S d tin gi ti Ngn hng Nh nc (tr tin gi d tr bt buc), tin gi khng k hn ti t chc tn dng khc cui ngy hm trc; d) S d tin gi c k hn ti t chc tn dng khc n hn thanh ton trong 7 ngy tip theo k t ngy hm sau; ) 95% gi tr cc loi chng khon do Chnh ph Vit Nam, chnh ph cc nc thuc OECD pht hnh hoc c Chnh ph Vit Nam, chnh ph cc nc thuc OECD bo lnh thanh ton nm gi n cui ngy hm trc; e) 90% gi tr cc loi chng khon do t chc tn dng hot ng ti Vit Nam pht hnh hoc bo lnh thanh ton, cc ngn hng ca cc nc thuc OECD pht hnh hoc bo lnh thanh ton nm gi n cui ngy hm trc; g) 85% gi tr cc loi chng khon khc c nim yt nm gi n cui ngy hm trc; h) 80% s d cc khon cho vay c bo m, cho thu ti chnh, tr n xu, n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau; i) 75% s d cc khon cho vay khng c bo m, tr n xu, n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau. 2.2. Ti sn  N n hn thanh ton trong 7 ngy tip theo k t ngy hm sau bao gm: a) S d tin gi khng k hn ca t chc tn dng khc cui ngy hm trc; b) S d tin gi c k hn ca t chc tn dng khc, t chc, c nhn n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau; c) 15% s d bnh qun tin gi khng k hn ca t chc (tr tin gi ca t chc tn dng khc), c nhn trong thi gian 30 ngy lin k trc k t ngy hm trc. T chc tn dng phi xc nh s d bnh qun ny  lm c s tnh ton; d) S d tin vay t Chnh ph, Ngn hng Nh nc n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau; ) S d tin vay t cc t chc tn dng khc n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau; e) S d giy t c gi do t chc tn dng pht hnh n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau; g) Gi tr cc cam kt cho vay khng hy ngang i vi khch hng n hn thc hin trong 7 ngy tip theo k t ngy hm sau; h) Gi tr cc cam kt bo lnh vay vn i vi khch hng n hn thc hin trong 7 ngy tip theo, k t ngy hm sau; i) Gi tr cc cam kt bo lnh thanh ton, tr phn gi tr c bo m bng tin, n hn thanh ton trong 7 ngy tip theo, k t ngy hm sau; k) Cc khon tin li, ph n hn phi tr vo tng ngy trong 7 ngy tip theo, k t ngy hm sau. iu 13. Bng theo di v qun l cc t l kh nng chi tr 1. T chc tn dng cn c quy nh ti iu 12 v Ph lc s 02 nh km Thng t ny xy dng bng theo di, qun l k hn thanh ton ca ti sn  C v k hn phi tr ca ti sn  N ca tng ngy trong khong thi gian 30 ngy tip theo k t ngy hm sau  h tr cho vic qun l kh nng chi tr. 2. Bng theo di, qun l k hn thanh ton quy nh ti Khon 1 iu ny phi m bo cc yu cu sau: 2.1. Phi m bo hng ngy theo di c trc ton b ti sn  C n hn thanh ton ca tng ngy trong thi gian 30 ngy tip theo k t ngy hm sau v ti sn  N n hn thanh ton ca tng ngy trong thi gian 30 ngy tip theo k t ngy hm sau. 2.2. Ti sn  C v ti sn  N n hn thanh ton, n hn thc hin ti tng ngy c th c xc nh cn c vo thi gian n hn quy nh ti cc hp ng tn dng, hp ng tin vay, tin gi, cc cam kt v bo lnh. iu 14. X l thc hin cc t l v kh nng chi tr 1. Trn c s kt qu bng theo di, qun l k hn thanh ton v tnh ton cc t l v kh nng chi tr, trng hp cui mi ngy khng m bo cc t l quy nh ti iu 12 Thng t ny, t chc tn dng phi c cc bin php x l, k c vic vay t t chc tn dng khc  h tr kh nng chi tr, m bo p ng cc t l v kh nng chi tr cho ngy hm sau theo quy nh; ng thi bo co ngay Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng) v cc bin php x l. 2. Sau khi  p dng cc bin php x l quy nh ti Khon 1 iu ny, t chc tn dng tip tc gp kh khn hoc c ri ro v kh nng chi tr, nh hng n kh nng thanh khon, t chc tn dng phi bo co ngay Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng) theo quy nh ti Khon 4.2 iu 11 Thng t ny. Ngn hng Nh nc c p dng cc bin php cn thit  x l i vi t chc tn dng gp kh khn v c ri ro v kh nng chi tr, kh nng thanh khon. 3. T chc tn dng ch c cam kt cho vay h tr kh nng chi tr, kh nng thanh khon i vi t chc tn dng khc khi t chc tn dng  m bo cc t l v kh nng chi tr quy nh ti iu 12 Thng t ny. 4. T chc tn dng thiu ht tm thi cc t l v kh nng chi tr quy nh ti iu 12 Thng t ny khng c cam kt cho vay t chc tn dng khc trn th trng lin ngn hng. 5. T chc tn dng gp kh khn trong vic thc hin cc t l v kh nng chi tr v c Ngn hng Nh nc p dng cc bin php cn thit  x l theo quy nh ti khon 2 iu ny, k c vic cho vay ti chit khu, th khng c tham gia th trng lin ngn hng. MC 4. GII HN GP VN, MUA C PHN iu 15. Ngun vn  gp vn, mua c phn T chc tn dng ch c dng vn iu l v qu d tr  gp vn, mua c phn theo quy nh ti Thng t ny. iu 16. Gii hn gp vn, mua c phn 1. Mc gp vn, mua c phn ca t chc tn dng trong mt doanh nghip, qu u t, d n u t, t chc tn dng khc khng c vt qu 11% vn iu l ca doanh nghip, qu u t, d n u t, t chc tn dng khc , tr trng hp gp vn, mua c phn thnh lp cng ty trc thuc theo quy nh ca php lut. Tng mc gp vn, mua c phn ca t chc tn dng v cc cng ty con, cng ty lin doanh, cng ty lin kt ca t chc tn dng trong cng mt doanh nghip, qu u t, d n u t, t chc tn dng khc khng c vt qu 11% vn iu l ca doanh nghip, qu u t, d n u t, t chc tn dng khc . 2. Tng mc gp vn, mua c phn ca t chc tn dng: a) Trong tt c cng ty trc thuc ti a khng qu 25% vn iu l v qu d tr ca t chc tn dng. b) Trong tt c cc doanh nghip, qu u t, d n u t, t chc tn dng khc v gp vn, mua c phn ca cng ty trc thuc ca t chc tn dng khng c vt qu 40% vn iu l v qu d tr ca t chc tn dng, trong  tng mc gp vn, mua c phn ca t chc tn dng vo cc cng ty trc thuc khng c vt qu t l quy nh ti im a Khon 2 iu ny. 3. T chc tn dng gp vn, mua c phn vt qu t l quy nh ti Khon 1 v Khon 2 iu ny phi c Ngn hng Nh nc chp thun trc bng vn bn v p ng y  cc iu kin sau y: a) T chc tn dng chp hnh y  cc quy nh khc v bo m an ton trong hot ng ngn hng, c t l n xu (NPL) t 3% tr xung v hot ng kinh doanh c li lin tc trong ba (03) nm lin k trc . b) L khon gp vn, mua c phn vo cc t chc tn dng khc nhm h tr ti chnh cho t chc tn dng gp kh khn v ti chnh, c nguy c mt kh nng thanh ton, nh hng n an ton ca h thng t chc tn dng. iu 17. Quy nh chuyn tip T chc tn dng  gp vn, mua c phn vt cc mc quy nh ti Khon 1 v Khon 2 iu 16 Thng t ny th phi c cc gii php  x l, khng c tip tc gp vn, mua c phn ca doanh nghip, qu u t, d n u t, t chc tn dng khc, cp vn iu l thnh lp cng ty trc thuc cho n khi tun th cc t l quy nh ti Khon 1 v Khon 2 iu 16 Thng t ny. Gii php x l ca t chc tn dng i vi t l gp vn, mua c phn vt quy nh ti iu 16 Thng t ny phi c Hi ng qun tr thng qua v gi bo co Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng). MC 5. T L CP TN DNG SO VI NGUN VN HUY NG iu 18. T l cp tn dng so vi ngun vn huy ng 1. T chc tn dng ch c s dng ngun vn huy ng  cp tn dng vi iu kin trc v sau khi cp tn dng u m bo t l v kh nng chi tr v cc t l bo m an ton khc quy nh ti Thng t ny v khng c vt qu t l di y: 1.1. i vi ngn hng: 80% 1.2. i vi t chc tn dng phi ngn hng: 85% 2. Cp tn dng quy nh ti Khon 1 iu ny bao gm cc hnh thc cho vay, cho thu ti chnh, bao thanh ton, bo lnh, chit khu giy t c gi v cng c chuyn nhng. 3. Ngun vn huy ng quy nh ti Khon 1 iu ny bao gm: 3.1. Tin gi ca c nhn di cc hnh thc tin gi khng k hn, tin gi c k hn; 3.2. Tin gi c k hn ca t chc (tr Kho bc Nh nc), bao gm c tin gi c k hn ca t chc tn dng khc v chi nhnh ngn hng nc ngoi; 3.3. Tin vay ca t chc trong nc (tr Kho bc, tin vay ca t chc tn dng khc trong nc) v tin vay ca t chc tn dng nc ngoi; 3.4. Vn huy ng t t chc, c nhn di hnh thc pht hnh giy t c gi. Chng 3. BO CO, KIM TRA, X L VI PHM iu 19. Ch  bo co T chc tn dng bo co thc hin quy nh v cc t l bo m an ton theo quy nh ca Ngn hng Nh nc v Ch  bo co thng k p dng i vi cc t chc tn dng. iu 20. Kim tra, x l vi phm T chc tn dng, c nhn c lin quan vi phm cc quy nh ti Thng t ny, ty theo tnh cht v hnh vi vi phm, s b x l theo mt trong cc hnh thc sau: 1. X pht vi phm hnh chnh theo quy nh ca php lut; 2. Hn ch tn dng, hn ch m rng mng li, ni dung hot ng; 3. nh ch c thi hn hoc khng c thi hn vic thc hin mt hoc mt s hot ng nghip v lin quan n hnh vi vi phm; 4.  ngh truy cu trch nhim theo quy nh ca php lut ngoi cc hnh thc x pht quy nh ti Khon 1, Khon 2 v Khon 3 iu ny. iu 21. T chc thc hin 1. C quan Thanh tra, gim st ngn hng c trch nhim: 1.1. Gim st, kim tra, thanh tra kt qu thc hin cc t l bo m an ton quy nh ti Thng t ny; 1.2. X pht vi phm hnh chnh theo quy nh ti Khon 1 iu 20 Thng t ny v trnh Thng c Ngn hng Nh nc cc hnh thc x l theo quy nh ti Khon 2, Khon 3 v Khon 4 iu 20 Thng t ny; 1.3. Phi hp vi V Tn dng, V D bo, Thng k Tin t trong vic thc hin cc quy nh ti Khon 2 v Khon 3 iu ny. 2. V Tn dng c trch nhim: 2.1. Phi hp vi C quan Thanh tra, gim st ngn hng trong vic x l cc t l v kh nng chi tr ca t chc tn dng; 2.2. X l i vi t chc tn dng gp kh khn v thanh khon quy nh ti Khon 2 v Khon 5 iu 14 Thng t ny. 3. V D bo, Thng k Tin t cn c quy nh ti Thng t ny xy dng trnh Thng c Ngn hng Nh nc ban hnh cc quy nh v bo co thng k vic thc hin cc t l bo m an ton trong hot ng ngn hng ca t chc tn dng. 4. V Ti chnh  K ton cn c quy nh ti Thng t ny xy dng, trnh Thng c Ngn hng Nh nc ban hnh vn bn hng dn cch xc nh vn t c i vi t chc tn dng v ch  hch ton k ton c lin quan theo quy nh ca php lut. Chng 4. IU KHON THI HNH iu 22. Hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh k t ngy 01 thng 10 nm 2010 v thay th Quyt nh s 457/2005/Q-NHNN ngy 19 thng 4 nm 2005 ca Thng c Ngn hng Nh nc ban hnh Quy nh v cc t l bo m an ton trong hot ng ca t chc tn dng, Quyt nh s 03/2007/Q-NHNN ngy 19 thng 01 nm 2007 ca Thng c Ngn hng Nh nc v vic sa i, b sung mt s iu ca Quy nh v cc t l bo m an ton trong hot ng ca t chc tn dng ban hnh km theo Quyt nh s 457/2005/Q-NHNN ngy 19 thng 4 nm 2005 ca Thng c Ngn hng Nh nc, Quyt nh s 34/2008/Q-NHNN ngy 05 thng 12 nm 2008 v vic sa i, b sung mt s iu ca Quy nh v cc t l bo m an ton trong hot ng ca t chc tn dng ban hnh km theo Quyt nh s 457/2005/Q-NHNN ngy 19/4/2005 ca Thng c Ngn hng Nh nc, Khon 1 v Khon 2 iu 4 Quyt nh s 03/2008/Q-NHNN ngy 01 thng 02 nm 2008 ca Thng c Ngn hng Nh nc v vic cho vay, chit khu giy t c gi  u t v kinh doanh chng khon. 2. Vic sa i, b sung v thay th Thng t ny do Thng c Ngn hng Nh nc quyt nh. 3. Chnh Vn phng, Chnh Thanh tra, gim st ngn hng, Th trng cc n v thuc Ngn hng Nh nc, Gim c Ngn hng Nh nc chi nhnh tnh, thnh ph trc thuc Trung ng, Ch tch Hi ng Qun tr v Tng Gim c (Gim c) cc t chc tn dng chu trch nhim thi hnh Thng t ny. Ni nhn: - Nh Khon 3 iu 22; - Vn phng Chnh ph (2 bn); - B T php ( kim tra); - Lu: VP, TTGSNH5 (3 bn)KT. THNG C PH THNG C Trn Minh Tun PH LC 1 BNG HNG DN XC NH T L AN TON VN RING L V HP NHT n v: triu ng M s KHON MCS liu k ton Ring l Hp nhtVN CP 1 (1)Vn iu l (vn  c cp, vn  gp) (2)Qu d tr b sung vn iu l(3)Qu u t pht trin nghip v (4)Li nhun khng chia (5)Thng d c phn c tnh vo vn theo quy nh ca php lut, tr i phn dng  mua c phiu qu (nu c)(6)Chnh lch t gi hi oi pht sinh trong qu trnh hp nht bo co ti chnh Cc khon mc phi gim tr (7)Li th thng mi (8)Khon l kinh doanh, bao gm cc khon l liy k(9)Cc khon gp vn, mua c phn ca t chc tn dng khc (10)Cc khon gp vn, mua c phn ca cng ty con (11)Cc khon gp vn, mua c phn ca cc cng ty con khng thuc i tng hp nht bo co ti chnh theo quy nh ca php lut (A1) Vn cp 1 trc cc khon gim tr b sung =15 - 710=16 - 79(12)Phn gp vn, mua c phn ca mt doanh nghip, mt qu u t, mt d n u t vt mc 10% so vi (A1) (13)Phn vt mc 40% so vi (A1) ca tng cc khon gp vn, mua c phn sau khi  tr khon (12) (A) Vn cp 1 = (A1) - (12) - (13) =(A1)-(11)-(12)-(13) VN CP 2(14)50% s d c ti khon nh gi li ti sn c nh theo quy nh ca php lut (15)40% s d c ti khon nh gi li ti sn ti chnh theo quy nh ca php lut (16)Qu d phng ti chnh (17)Tri phiu chuyn i do t chc tn dng pht hnh tha mn cc iu kin quy nh ti Khon 3.1 (d) iu 5 Thng t ny (18)Cng c n khc tha mn tt c cc iu kin quy nh ti Khon 3.1 () iu 5 Thng t ny (19)Li ch ca c ng thiu s Cc khon mc phi gim tr (20)Phn gi tr chnh lch dng ca tng khon mc (17) v (18) so vi 50% A(21)Phn gi tr chnh lch dng ca qu d phng ti chnh so vi 1,25% ca tng (E) v (F) (22)Mi nm trong thi gian 5 nm cui cng trc khi n hn chuyn i, khu tr thm 20% gi tr ban u ca cc cng c n khc ti khon mc (17) (23)Mi nm trong thi gian 5 nm cui cng trc khi n hn thanh ton, khu tr thm 20% gi tr ban u ca cc cng c n khc ti khon mc (18) (B1) Vn cp 2 trc gim tr b sung =1418 - 2023=1419 - 2023(24)Phn gi tr chnh lch dng ca B1 so vi A(B) Vn cp 2 = (B1) - (24) = (B1) - (24) Cc khon mc phi gim tr (25)100% s d n ti khon nh gi li ti sn c nh theo quy nh ca php lut (26)100% s d n ti khon nh gi li ti sn ti chnh theo quy nh ca php lut (D) VN T C = (A)+(B)-(25)-(26) = (A)+(B)-(25)-(26)  M sKHON MCS liu k tonH s ri roGi tr ti sn  C ri ro quy iRing lHp nhtRing lHp nht[1][2][3][4] = [1] x [3][5] = [2] x [3]Gi tr ti sn c ri ro ni bng (27)Tin mt 0%(28)Vng 0%(29)Tin gi ti Ngn hng Chnh sch x hi theo quy nh v tn dng i vi ngi ngho v cc i tng chnh sch khc 0%(30)Cc khon phi i bng ng Vit Nam i vi Chnh ph Vit Nam, Ngn hng Nh nc Vit Nam, hoc c Chnh ph Vit Nam, Ngn hng Nh nc Vit Nam bo lnh 0%(31)Cc khon chit khu, ti chit khu giy t c gi do chnh t chc tn dng pht hnh0%(32)Cc khon phi i bng ng Vit Nam c bo m bng giy t c gi do chnh t chc tn dng pht hnh; Cc khon phi i c bo m hon ton bng tin mt, s tit kim, tin k qu, giy t c gi do Chnh ph, Ngn hng Nh nc pht hnh 0%(33)Cc khon phi i i vi Chnh ph Trung ng, Ngn hng Trung ng cc nc thuc OECD0%(34)Cc khon phi i c bo m bng chng khon ca Chnh ph Trung ng cc nc thuc OECD hoc c bo lnh thanh ton bi Chnh ph Trung ng cc nc thuc OECD0%(E) Nhm ti sn  C c h s ri ro 0%= 27 34 = 27 34(35)Cc khon phi i i vi t chc tn dng khc  trong nc v nc ngoi, bao gm c cc khon phi i bng ngoi t20%(36)Cc khon phi i i vi y ban nhn dn tnh, thnh ph trc thuc Trung ng; cc khon phi i bng ngoi t i vi Chnh ph Vit Nam, Ngn hng Nh nc 20%(37)Cc khon phi i bng ngoi t c bo m bng giy t c gi do chnh t chc tn dng pht hnh. Cc khon phi i c bo m bng giy t c gi do t chc tn dng khc thnh lp ti Vit Nam pht hnh 20%(38)Cc khon phi i i vi t chc ti chnh nh nc (Ngn hng Pht trin Vit Nam, Kho bc Nh nc); cc khon phi i c bo m bng giy t c gi do cc t chc ti chnh nh nc pht hnh 20%(39)Kim loi qu (tr vng),  qu 20%(40)Cc khon phi i i vi cc t chc ti chnh quc t v cc khon phi i c cc t chc ny bo lnh thanh ton hoc c bo m bng chng khon do cc t chc ny pht hnh 20%(41)Cc khon phi i i vi cc ngn hng c thnh lp  cc nc thuc OECD v cc khon phi i c bo lnh thanh ton bi cc ngn hng ny20%(42)Cc khon phi i i vi cc cng ty chng khon c thnh lp  cc nc thuc OECD c tun th nhng tha thun qun l v gim st v vn trn c s ri ro v nhng khon phi i c cc cng ty ny bo lnh thanh ton 20%(43)Cc khon phi i i vi cc ngn hng c thnh lp ngoi cc nc thuc OECD, c thi hn cn li di 1 nm v cc khon phi i c thi hn cn li di 1 nm c cc ngn hng ny bo lnh thanh ton 20%(E2) Nhm ti sn  C c h s ri ro 20%= 35 43 = 35 43 (44)Cc khon u t d n theo hp ng ca cng ty ti chnh theo quy nh v t chc v hot ng ca cng ty ti chnh 50%(45)Cc khon phi i c bo m ton b bng nh , quyn s dng t, nh  gn vi quyn s dng t ca bn vay hoc nhng ti sn ny c bn vay cho thu nhng bn thu ng cho bn cho thu dng lm ti sn th chp trong thi gian thu. 50%(E3) Nhm ti sn  C c h s ri ro 50%= 44 45 = 44 45(46)Cc khon gp vn, mua c phn100%(47)Cc khon phi i i vi cc ngn hng c thnh lp  cc nc khng thuc OECD, c thi hn cn li t 1 nm tr ln, v cc khon phi i c thi hn cn li t 1 nm tr ln c cc ngn hng ny bo lnh thanh ton 100%(48)Cc khon phi i i vi chnh quyn trung ng ca cc nc khng thuc OECD, tr trng hp cho vay bng ng bn t v ngun cho vay cing bng ng bn t ca cc nc  100%(49)Cc khon u t my mc, thit b, ti sn c nh v bt ng sn khc theo quy nh ca php lut 100%(50)Cc khon phi i khc ngoi cc khon phi i quy nh trong bng ny 100%(E4) Nhm ti sn  C c h s ri ro 100%= 4650 - (9) -(10)-(12)-(13) = 4650-(9) -(12)-(13)(51)Cc khon cho vay cc cng ty con, cng ty lin doanh, cng ty lin kt ca t chc tn dng, tr cc khon mc (53), (54), (55) 150%(E5) Nhm ti sn  C c h s ri ro 150%= 51(52)Cc khon cho vay  u t chng khon 250%(53)Cc khon cho vay cc cng ty chng khon 250%(54)Cc khon cho vay nhm mc ch kinh doanh bt ng sn 250%(E6) Nhm ti sn  C c h s ri ro 250%= 51 54 = 51 54 (E) Tng ti sn  C ri ro ni bng  = E1 E6  = E1 E6 M sKHON MCS liu k tonH s chuyn iHnh thc bo m H s ri ro (theo quy nh ti Khon 6.4 iu 5) Gi tr TCS ri ro ni bng tng ng Ring lHp nhtRing lHp nht[1][2][3][4][5][6] = [1] x [3] x [5][7] = [2] x [3] x [5]Gi tr ti sn c ri ro quy i ca cc cam kt ngoi bng (55)Bo lnh vay 100%(56)Bo lnh thanh ton 100%(57)Cc khon xc nhn th tn dng; Th tn dng d phng bo lnh ti chnh cho cc khon cho vay, pht hnh chng khon; Cc khon chp nhn thanh ton bao gm cc khon chp nhn thanh ton di hnh thc k hu, tr cc khon chp nhn thanh ton hi phiu ti mc (64) 100%(58)Bo lnh thc hin hp ng 50%(59)Bo lnh d thu50%(60)Bo lnh khc 50%(61)Th tn dng d phng ngoi th tn dng quy nh ti mc (57) 50%(62)Cc cam kt khc c thi hn ban u t 1 nm tr ln50%(63)Th tn dng khng hy ngang 20%(64)Chp nhn thanh ton hi phiu thng mi ngn hn, c bo m bng hng ha 20%(65)Bo lnh giao hng 20%(66)Cc cam kt khc lin quan n thng mi 20%(67)Th tn dng c th hy ngang 0%(68)Cc cam kt c th hy ngang v iu kin khc 0%(69)Cc hp ng giao dch li sut c k hn ban u di 1 nm 0,5%100%(70)Cc hp ng giao dch li sut c k hn ban u t 1 nm n di 2 nm 1%100%(71)Cc hp ng giao dch li sut c k hn ban u t 2 nm tr ln (cng thm (+) 1,0% cho mi nm k t nm th 3) 1%100%(72)Hp ng giao dch ngoi t c k hn ban u di 1 nm 2%100%(73)Hp ng giao dch ngoi t c k hn ban u t 1 nm n di 2 nm 5%100%(74)Hp ng giao dch ngoi t c k hn ban u t 2 nm tr ln (cng thm (+) 3,0% cho mi nm k t nm th 3) 5%100%(F) Tng ti sn  C ri ro ca cc cam kt ngoi bng =5574=55 74= 55 74= 55 74Ghi ch: 1. Cc mc bi en l mc khng pht sinh s liu 2. S liu k ton hp nht l s liu k ton theo quy nh ti Khon 1 iu 6 Thng t ny. PH LC 2 BNG THEO DI CC T L KH NNG CHI TR Tn TCTD --------n v: triu ng Khon mcT l xc nh lung tinS d theo s schS d  xc nh k hn thanh tonThi gian n hnCn c xc nh thi gian n hnNgy tip theo (ngy 1)T ngy 2 n ngy th 7T ngy th 8 n ngy th 30T ngy th 30 n ngy th 180T ngy th 180 n ngy th 360Trn 360 ngy(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)I. Ti sn  C n hn thanh ton 1. Tin mt ti qu 100%Khng in vo yS d cui ngy hm trc2. Vng, bao gm c vng gi ti Ngn hng Nh nc 100%S d cui ngy hm trc3. Tin gi ti Ngn hng Nh nc (tr tin gi d tr bt buc) 3.1. Khng k hn 100%Khng in vo yS d cui ngy hm trc3.2. C k hn 100%Theo k hn trn hp ng tin gi4. Tin, vng gi, cho vay ti cc t chc tn dng khc 4.1. Khng k hn 100%Khng in vo yS d cui ngy hm trc4.2. C k hn 100%Theo k hn trn hp ng tin gi4.3. Cho vay 100%Theo k hn trn hp ng vay5. Cc loi chng khon do Chnh ph Vit Nam, chnh ph cc nc thuc OECD pht hnh hoc c Chnh ph Vit Nam, chnh ph cc nc thuc OECD bo lnh thanh ton 5.1. Chng khon n95%Theo k hn trn chng khon n5.2. Chng khon vn95%Khng in vo yS d cui ngy hm trc6. Cc loi chng khon do t chc tn dng hot ng ti Vit Nam pht hnh hoc bo lnh thanh ton 6.1. Chng khon n90%Theo k hn trn chng khon n6.2. Chng khon vn90%Khng in vo yS d cui ngy hm trc7. Cc loi chng khon khc c nim yt 7.1. Chng khon n85%Theo k hn trn chng khon n7.2. Chng khon vn85%Khng in vo yS d cui ngy hm trc8. Cc khon cho vay khng c bo m, tr n xu, n hn thanh ton 75%Theo k hn trn hp ng vay9. Cc khon cho vay c bo m, cho thu ti chnh, tr n xu, n hn thanh ton 80%Theo k hn trn hp ng vayTng cng ti sn  C AII. Ti sn  N n hn thanh ton 1. Tin gi khng k hn ca cc t chc tn dng khc 100%Khng in vo yS d cui ngy hm trc2. Tin gi c k hn ca cc t chc tn dng khc, t chc, c nhn 100%Theo k hn trn hp ng tin gi3. Tin gi khng k hn ca t chc (tr tin gi ca t chc tn dng khc), c nhn 15%Khng in vo y15% s d bnh qun trong thi gian 30 ngy lin k trc k t ngy hm trc4. Tin vay t Chnh ph v Ngn hng Nh nc 100%Theo k hn trn hp ng vay5. Tin vay t cc t chc tn dng khc 100%Theo k hn trn hp ng vay6. Giy t c gi do t chc tn dng pht hnh 100%Theo k hn trn giy t c gi7. Cc khon tin li, ph phi tr100%Theo k hn ca khon tin li, ph phi tr8. Cam kt cho vay khng hy ngang i vi khch hng 100%Theo k hn trn cam kt cho vay khng hy ngang9. Cam kt bo lnh vay vn i vi khch hng 100%nh gi tng ngy theo tnh hnh thc t10. Cc cam kt bo lnh thanh ton, tr phn gi tr c bo m bng tin 100%nh gi tng ngy theo tnh hnh thc tTng cng ti sn  N BTrng thi thanh khon ca thang o hn = A - BT l kh nng chi tr theo k hn (07 ngy) Gii hn quy nh Ln hn 1     -  PAGE 26 - II\M^MbMN OOOOPPPPPPPHRRRTT4U6UV W WWWYŷzll^P^l^hcCJOJQJ^JaJh-CJOJQJ^JaJhCJOJQJ^JaJhB*QCJOJQJ^JaJhjCJOJQJ^JaJhj5CJOJQJ^JaJ#hjhE5CJOJQJ^JaJhECJOJQJ^JaJhZbSCJOJQJ^JaJ hhCJOJQJ^JaJh5CJOJQJ^JaJhCJOJQJ^JaJYZZd[f[[[(_*_Naaabbcg~ggijjxj|j~jjjmȷȩ}oaPao hlhlCJOJQJ^JaJhlCJOJQJ^JaJhjCJOJQJ^JaJhJy5CJOJQJ^JaJhj5CJOJQJ^JaJhJyCJOJQJ^JaJhLCJOJQJ^JaJ hchcCJOJQJ^JaJh\2CJOJQJ^JaJh-CJOJQJ^JaJhcCJOJQJ^JaJhCCJOJQJ^JaJ]_8``a&bbcefgiijkk,lldmo8r,ttuwx"y||xgd +jmmmmooDpFp q$q&qrrtuuvvwx(y||}}~؂ڂp~ЄԄӷ䷩䩛||||||||| hhCJOJQJ^JaJhCJOJQJ^JaJhqCJOJQJ^JaJhYCJOJQJ^JaJh4v@CJOJQJ^JaJhjCJOJQJ^JaJ hlhlCJOJQJ^JaJhlCJOJQJ^JaJh@CJOJQJ^JaJ0|&}~ j.&ֆrdH$ &nؓpޘ~xgd +Ԅ  >@DFJNVZprz|x|~fh$ʍ lnŷ򷨙}}h ^CJOJQJ^JaJh}/!CJOJQJ^JaJhcM5CJOJQJ^JaJh}/!5CJOJQJ^JaJhcMCJOJQJ^JaJhDCJOJQJ^JaJhqCJOJQJ^JaJ hhCJOJQJ^JaJhCJOJQJ^JaJ-&(2npޘ<>~H\ƥhJҧPӶŨᨚ~oaoaShwRCJOJQJ^JaJh=!CJOJQJ^JaJh=!5CJOJQJ^JaJhlCJOJQJ^JaJhYCJOJQJ^JaJh$CJOJQJ^JaJh^:CJOJQJ^JaJhb(5CJOJQJ^JaJhb(CJOJQJ^JaJh}/!CJOJQJ^JaJh ^CJOJQJ^JaJ h ^h ^CJOJQJ^JaJ~2ƥhJʭ>޸rld޿xgd +PTZ\TV:<4ܸ޸JLr(ӷөᩚ~p~a~pP~p~ hhCJOJQJ^JaJhWy5CJOJQJ^JaJhCJOJQJ^JaJhWyCJOJQJ^JaJh/+CJOJQJ^JaJhw)5CJOJQJ^JaJhw)CJOJQJ^JaJhRCJOJQJ^JaJh=!CJOJQJ^JaJhwRCJOJQJ^JaJha4CJOJQJ^JaJ ha4ha4CJOJQJ^JaJ(bd "&,26<@DHNPXZ^bjnrvz|x^򶩶śh!CJOJQJ^JaJh5OJQJ^JaJh5CJOJQJ^JaJ hhCJOJQJ^JaJhCJOJQJ^JaJhWyCJOJQJ^JaJhCJOJQJ^JaJ8x^^6|PJ6DzH $xa$gd +xgd +(6`46NDz8XZ$Bֹ֫֫o^oo^ h?ch?cCJOJQJ^JaJ# *h7)h+=CJOJQJ^JaJh+=5OJQJ^JaJh+=5CJOJQJ^JaJh+=CJOJQJ^JaJh,CJOJQJ^JaJh?cCJOJQJ^JaJhn5CJOJQJ^JaJhnCJOJQJ^JaJh!CJOJQJ^JaJhi>CJOJQJ^JaJ Bh\^t䪜zi[J;h+2%5CJOJQJ^JaJ h#\hdCJOJQJ^JaJhdCJOJQJ^JaJ h#\hW0CJOJQJ^JaJ&h#\hW056CJOJQJ^JaJhW0CJOJQJ^JaJhW0CJOJQJ^JaJhEhE5h+=CJOJQJ^JaJ# *h7)h]_:CJOJQJ^JaJ# *h7)hf}/CJOJQJ^JaJhf}/CJOJQJ^JaJh]_:CJOJQJ^JaJz $xa$gd + $xa$gd +Qkd$$Ifl0,"LL t644 la$x$Ifa$gd + x$Ifgd +xgd + ~ 6<D<Dv~`hJLRƺ~nn```````Phoh +6CJOJQJ^Jh +CJOJQJ^JaJh \h +5CJOJQJ^Jhb,h +5CJOJQJ^Jh +6CJOJQJ^JhwFh +6CJOJQJ^Jhoh +CJOJQJ^Jh +CJOJQJ^Jhxeh +5OJQJ^Jh +5OJQJ^Jh]_:CJOJQJ^JaJ#h- hW05CJOJQJ^JaJ n`U`` x$Ifgd +$x$Ifa$gd +kd1$$Ifl4F#T3o!x t036    44 la 68:[MBMM x$Ifgd +$x$Ifa$gd +kd$$Ifl4\#+T3o! t03644 la:<D\NCNN x$Ifgd +$x$Ifa$gd +kdQ$$Ifl\#+T3o! t03644 la\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la68:\NCNN x$Ifgd +$x$Ifa$gd +kd_$$Ifl\#+T3o! t03644 la:<Dprt\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 latv~Z\^\NCNN x$Ifgd +$x$Ifa$gd +kdm$$Ifl\#+T3o! t03644 la^`h  \NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 laL7) x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o!  t03644 lapLNPRZNC x$Ifgd +kd[ $$Ifl\#+T3o! t03644 la$x$Ifa$gd +RZz^`~RZ\prT^fpǷ旅uuh'h +5CJOJQJ^J#h'h +5CJOJQJ^JaJh +5CJOJQJ^JaJ h }h +CJOJQJ^JaJhoh +5CJOJQJ^Jh +5CJOJQJ^J#hoh +5CJOJQJ^JaJh +CJOJQJ^Jh +CJOJQJ^JaJ)\NCNN x$Ifgd +$x$Ifa$gd +kd $$Ifl\#+T3o! t03644 latvx\NCNN x$Ifgd +$x$Ifa$gd +kdi $$Ifl\#+T3o! t03644 laxz\NCNN x$Ifgd +$x$Ifa$gd +kd $$Ifl\#+T3o! t03644 la,$x$Ifa$gd +kd $$Ifl\#+T3o!  t(03644 lap($x$Ifa$gd + x$Ifgd +`7) x$Ifgd +$x$Ifa$gd +kd{ $$Ifl\#+T3o!  t03644 lap`|xz|NC x$Ifgd +kdM $$Ifl\#+T3o! t03644 la$x$Ifa$gd +|~LNP\NCNN x$Ifgd +$x$Ifa$gd +kd $$Ifl\#+T3o! t03644 laPR\r\NCNN x$Ifgd +$x$Ifa$gd +kd[$$Ifl\#+T3o! t03644 la\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la\NCNN x$Ifgd +$x$Ifa$gd +kdi$$Ifl\#+T3o! t03644 laNPR\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 laRT^\NCNN x$Ifgd +$x$Ifa$gd +kdw$$Ifl\#+T3o! t03644 la\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la`bd\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 ladfp\NCNN x$Ifgd +$x$Ifa$gd +kd $$Ifl\#+T3o! t03644 la7) x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o!  t03644 lapbl"$hjt68:rtxz(ֹxhֹhֹXhhuSh +6CJOJQJ^Jh }h +5CJOJQJ^J#h }h +5CJOJQJ^JaJhuSh +5CJOJQJ^Jh +5CJOJQJ^J#huSh +5CJOJQJ^JaJh +5CJOJQJ^JaJh +CJOJQJ^JaJh +CJOJQJ^JhXh +6CJOJQJ^Jh +6CJOJQJ^J"NC x$Ifgd +kds$$Ifl\#+T3o! t03644 la$x$Ifa$gd +\^`\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la`bl\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la$Fh\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 lahjt\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la6\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la68:tvx\NCNN x$Ifgd +$x$Ifa$gd +kd$$$Ifl\#+T3o! t03644 laxz(*,\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 la(,.8$&TVfhjtv 6\bƴvvvfVfh \h +5CJOJQJ^Jh_h +5CJOJQJ^Jhb,h +5CJOJQJ^J h[q\h +CJOJQJ^JaJh"+9h +5CJOJQJ^Jh +5CJOJQJ^J#h"+9h +5CJOJQJ^JaJh +5CJOJQJ^JaJh +CJOJQJ^JaJh +CJOJQJ^Jh }h +5CJOJQJ^J,.8\NCNN x$Ifgd +$x$Ifa$gd +kd2$$Ifl\#+T3o! t03644 la6f\NCNN x$Ifgd +$x$Ifa$gd +kd$$Ifl\#+T3o! t03644 lafhjv \UGGGGG$x$Ifa$gd +xgd +kd@$$Ifl\#+T3o! t03644 la $68J<<<<<$x$Ifa$gd +kd$$Ifl4rD$'2h  t003644 la8J\$x$Ifa$gd +\^`$$x$Ifa$gd +kd$$Ifl4֞,D$'<-2ht  t003644 la`bjrz$x$Ifa$gd +b48@JTZ^fp`fjr|hnrz㵦㦵㦵㦵㦵㦵㦵㦵㦈h +5CJOJQJ^JaJh.h +CJOJQJ^Jh1h +CJOJQJ^J h1h +CJOJQJ^JaJh +5CJOJQJ^Jh43)h +5CJOJQJ^Jh +CJOJQJ^Jhl }h +5CJOJQJ^J0%$x$Ifa$gd +kde$$Ifl֞,D$'<-2ht  t003644 la  $x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd8$$Ifl֞,D$'<-2ht  t003644 la024:<>$x$Ifa$gd + x$Ifgd +>@J%$x$Ifa$gd +kd $$Ifl֞,D$'<-2ht  t003644 laJVXZ`bd$x$Ifa$gd + x$Ifgd +dfp%$x$Ifa$gd +kd$$Ifl֞,D$'<-2ht  t003644 lapbdflnp$x$Ifa$gd + x$Ifgd +pr|%$x$Ifa$gd +kd$$Ifl֞,D$'<-2ht  t003644 la|$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kdW $$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd*!$$Ifl֞,D$'<-2ht  t003644 lajlntvx$x$Ifa$gd + x$Ifgd +xz%$x$Ifa$gd +kd!$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd"$$Ifl֞,D$'<-2ht  t003644 la8:>@npz,.jpv~FLRZd4:@HRr t v x |    Z ` f h~h +CJOJQJ^J h1h +CJOJQJ^JaJ#h }h +5CJOJQJ^JaJh +CJOJQJ^Jh1h +CJOJQJ^Jh$h +5CJOJQJ^Jh +5CJOJQJ^J#h$h +5CJOJQJ^JaJ3:<>@Xn$x$Ifa$gd + x$Ifgd +npz%$x$Ifa$gd +kd#$$Ifl֞,D$'<-2ht  t003644 lazlnpxz|$x$Ifa$gd + x$Ifgd +|~%$x$Ifa$gd +kdv$$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kdI%$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd&$$Ifl֞,D$'<-2ht  t003644 laHJLTVX$x$Ifa$gd + x$Ifgd +XZd%$x$Ifa$gd +kd&$$Ifl֞,D$'<-2ht  t003644 lad$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd'$$Ifl֞,D$'<-2ht  t003644 la68:BDF$x$Ifa$gd + x$Ifgd +FHR%$x$Ifa$gd +kd($$Ifl֞,D$'<-2ht  t003644 laRx z |    $x$Ifa$gd + x$Ifgd +   %$x$Ifa$gd +kdh)$$Ifl֞,D$'<-2ht  t003644 la \ ^ ` h j l $x$Ifa$gd + x$Ifgd +l n x %$x$Ifa$gd +kd;*$$Ifl֞,D$'<-2ht  t003644 laf n x  " ( 0 : <              *,02<BFHJTZ^ųńńńńuųńńńhDEh +CJOJQJ^J#h }h +5CJOJQJ^JaJhDHh +5CJOJQJ^Jh +5CJOJQJ^J#hDHh +5CJOJQJ^JaJh +5CJOJQJ^JaJh +CJOJQJ^J h1h +CJOJQJ^JaJh1h +CJOJQJ^J.x   " * , . $x$Ifa$gd + x$Ifgd +. 0 < %$x$Ifa$gd +kd+$$Ifl֞,D$'<-2ht  t003644 la<         Ff9-$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kdb/$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd50$$Ifl֞,D$'<-2ht  t003644 la,.02J`blFf`2$x$Ifa$gd + x$Ifgd +^bl ", (*.0bdnpųtttņ#h }h +5CJOJQJ^JaJhPh +5CJOJQJ^JhDHh +5CJOJQJ^Jh +5CJOJQJ^J#hPh +5CJOJQJ^JaJh +5CJOJQJ^JaJh +CJOJQJ^J h1h +CJOJQJ^JaJh1h +CJOJQJ^J-%$x$Ifa$gd +kd4$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd\5$$Ifl֞,D$'<-2ht  t003644 la $x$Ifa$gd + x$Ifgd + ",%$x$Ifa$gd +kd/6$$Ifl֞,D$'<-2ht  t003644 la, $x$Ifa$gd + x$Ifgd +  %$x$Ifa$gd +kd7$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kd7$$Ifl֞,D$'<-2ht  t003644 lad&(*4FfAFf=Ff:$x$Ifa$gd + x$Ifgd +$(*4ķtdR#h }h +5CJOJQJ^JaJhh +5CJOJQJ^J#hh +5CJOJQJ^JaJ h1h +CJOJQJ^JaJhch +5CJOJQJ^JhDHh +5CJOJQJ^Jh +5CJOJQJ^J#hch +5CJOJQJ^JaJh +5CJOJQJ^JaJh1h +CJOJQJ^Jh +CJOJQJ^J $x$Ifa$gd +%$x$Ifa$gd +kdC$$Ifl֞,D$'<-2ht  t003644 la  $x$Ifa$gd + x$Ifgd + %$x$Ifa$gd +kdD$$Ifl֞,D$'<-2ht  t003644 la$x$Ifa$gd + x$Ifgd +%$x$Ifa$gd +kdE$$Ifl֞,D$'<-2ht  t003644 la.0:Dxgd +FfIKFfG$x$Ifa$gd + x$Ifgd + &,.08:~B\࿒vvvfffffvh_h +5CJOJQJ^Jh +CJOJQJ^Jhb,h +5CJOJQJ^Jh +CJOJQJ^JaJh +5CJOJQJ^J#hh +5CJOJQJ^JaJh1h +CJOJQJ^J#h }h +5CJOJQJ^JaJhh +5CJOJQJ^Jh +5CJOJQJ^JaJ($$x$Ifa$gd +kdrM$$Ifs4֞l"6&p5i%: t05644 sa"$&(:LNPRZbjrzRTVXZ x$Ifgd +FfRFfO$x$Ifa$gd +&NRz~ PR`bl!ööööööööævӇӇgvӇӇgvh1h +CJOJQJ^J h1h +CJOJQJ^JaJhjh +CJOJQJ^JhDDh +5CJOJQJ^Jh43)h +5CJOJQJ^Jh +5CJOJQJ^Jhl }h +5CJOJQJ^Jh +CJOJQJ^Jh_h +5CJOJQJ^Jh \h +5CJOJQJ^J(Z\^`blFf[FfX x$Ifgd +FfU$x$Ifa$gd +!!!$!&!(!*!,!.!8!r!t!v!~!!!!!!!!!!!!FfaFf^$x$Ifa$gd + x$Ifgd +!!"!,!.!8!p!v!|!!!!!!!!!!!!!"""""""""#"#(#2#4#>#x#~#####4$:$@$J$L$V$|$$$$$$$$$% %%P%V%Z%d%f%p%%%%%%%h&n&v&z&&&& h1h +CJOJQJ^JaJh1h +CJOJQJ^Jh +CJOJQJ^Jhjh +CJOJQJ^JN!!!!!!!!!!""""""""""""""""FfjFfg x$Ifgd +Ffd$x$Ifa$gd +"# #"#*#,#.#0#2#4#>#z#|#~########6$8$:$B$D$FfpFfm$x$Ifa$gd + x$Ifgd +D$F$H$J$L$V$~$$$$$$$$$$$$$%%%%% %%FfyFfv x$Ifgd +Ffs$x$Ifa$gd +%R%T%V%\%^%`%b%d%f%p%%%%%%%%%%%j&l&n&x&z&FfFf|$x$Ifa$gd + x$Ifgd +z&&&&&&*','.'4'6'@'B'D'F'P':(<(>(D(F(P(R(T(V(`(FfFf x$Ifgd +Ff$x$Ifa$gd +&&('.'2'6'>'D'F'P'8(>(B(F(N(T(V(`((((((((())))))))*********+ +B+J+^+`+t+x+Ŷh-h +5CJOJQJ^Jh +5CJOJQJ^J#h-h +5CJOJQJ^JaJh +5CJOJQJ^JaJh1h +CJOJQJ^Jhjh +CJOJQJ^Jh +CJOJQJ^J h1h +CJOJQJ^JaJ2`((((((((((())))))))))*****FfFf $x$Ifa$gd + x$Ifgd +****** +0+D+F+H+J+`+v+x+++,,,-:-<- $xa$gd + $$xa$gdxgd +Ff x$Ifgd +Ff$x$Ifa$gd +x+,,,,,,,--8-:->-b-d-x-----..<.>.........(/*/h/j//////ɽ~q~q~q~q~q~~q~q~q~q~q~q~h +5CJOJQJ^Jh-d-x---.>..$x$Ifa$gd + $xa$gd +Skd$$Ifl0 3t, t644 la....7,$x$Ifa$gd + x$Ifgd +kd$$If:4ֈ%LO,4``a`'``m t04644 :a.....*/j////////////000 0"0j0l0n0Ff8 x$Ifgd +FfÙ$x$Ifa$gd +/ 0"0h0j0d222234&4(444452567r77889l9n99n:p::::;h=======&Cɹɹɹəəəə։yihhh +5CJOJQJ^Jhah +5CJOJQJ^Jh^h +5CJOJQJ^Jh^h +6CJOJQJ^Jh>Zh +6CJOJQJ^Jh+ h +6CJOJQJ^Jh +6CJOJQJ^Jh +5CJOJQJ^Jh +CJOJQJ^Jht_h +5CJOJQJ^J)n0p0r0t0v0x0z0|0~000000001111111111FfFf` x$Ifgd +Ff$x$Ifa$gd +1N2P2R2T2V2X2Z2\2^2`2b2d2222222223 3"3$3&3FfFfo$x$Ifa$gd + x$Ifgd +&3(3*3,3.303v3x3333333333344(424446484^4Ff$x$Ifa$gd +Ff{ x$Ifgd +^44444444444445525<5>5@5B5D5F5H5J5L55Ff$x$Ifa$gd +Ff x$Ifgd +556666666666667 7"7$7&7(7*7,7.707p7r7FfKFf$x$Ifa$gd + x$Ifgd +Ffir7777777888888888888889999 9FfWFf$x$Ifa$gd + x$Ifgd + 9"9$9&9(9*9j9l99999999:X:Z:\:^:`:b:d:f:h:j:Ff|$x$Ifa$gd +Ff x$Ifgd +j:l:n:::::::::::::;";$;&;(;N;;;<<<FfFfS$x$Ifa$gd +Ff x$Ifgd +<< <"<$<&<(<*<f<h<==== ="=$=&=(=*=f=h=====FfFf_ x$Ifgd +$x$Ifa$gd +=============>>>>> > >>~>>>>>FfFf3 x$Ifgd +$x$Ifa$gd +>>>>|????????????@@@@@@`AbAAAFfrFf$x$Ifa$gd +FfX x$Ifgd +AAAAAAAAABBnBxBzB|B~BBBBBBBB(C2C4CFf;Ff x$Ifgd +$x$Ifa$gd +&C(C G6G8G:GC@CBCCCCCCCCCCCCC@DBDDDDDFfFf x$Ifgd +$x$Ifa$gd +DDDDDDD,E.EEEEEEEEEEEEEFFFFFFf Ffy  x$Ifgd +$x$Ifa$gd +FFFFFFG G8GG@GBGDGFGHGJGLGNGPGGGGGGGFf$x$Ifa$gd +FfM x$Ifgd +GGGGGGG$H&H(H*H,H.H0H2H4H6H8H:H`HbHdHfHhH|H~HFf$x$Ifa$gd +Ff! x$Ifgd +~HHHHHHHHHHHHHHHHHHHH$a$gdxgdxcFf x$Ifgd +HHHHHHHh1h +CJOJQJ^JhlKh(hhCJaJjhhCJUaJhCJaJmHnHu501N:p/ =!"# $% 801N0:p= /!"#$% n$$If!vh5 5<#v #v<:V P"65 5<22 l4 n$$If!vh5 5<#v #v<:V P"65 5<22 l4 $$Ifz!vh5 5 #v #v :Vl4 t06+,5 5 / azT$$Ifz!vh5 5 #v #v :Vl4 t06+,5 5 / azT$$If!vh5 5#v #v:Vl4 t06+,5 5/ T$$If!vh5 5#v #v:Vl4 t06+,5 5/ T}$$If!vh5L5L#vL:Vl t065L$$If!vh5o5!5x#vo#v!#vx:Vl4 t36++,5o5!5x$$If!vh5o5!55#vo#v!#v:Vl4 t36++,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5/ $$If!vh5o5!55#vo#v!#v:Vl  t36,5o5!5p$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5/ $$If!vh5o5!55#vo#v!#v:Vl  t(36,5o5!5/ p($$If!vh5o5!55#vo#v!#v:Vl  t36,5o5!5p$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5/ $$If!vh5o5!55#vo#v!#v:Vl  t36,5o5!5p$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5o5!55#vo#v!#v:Vl t36,5o5!5$$If!vh5h55 55 #vh#v#v #v#v :Vl4 t036+++,5h55 55 $$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl4 t036+++,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5/ H$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  t2036,5h55t555 5p2'kd+$$Ifl֞,D$'<-2ht   t2003644 lap2$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5/ H$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  t2036,5h55t555 5p2'kd1$$Ifl֞,D$'<-2ht   t2003644 lap2$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5/ d$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  t2036,5h55t555 5/ / p2'kd8$$Ifl֞,D$'<-2ht   t2003644 lap2$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  tF036,5h55t555 5/ / pFSkdE<$$Ifl֞,D$'<-2ht   tF003644 lapFt$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  tF036,5h55t555 5pFSkd,@$$Ifl֞,D$'<-2ht   tF003644 lapF$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl t036,5h55t555 5/ V$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  t2036,5h55t555 5/ p2'kd~F$$Ifl֞,D$'<-2ht   t2003644 lap2H$$If!vh5h55t555 5#vh#v#vt#v#v#v #v:Vl  t2036,5h55t555 5p2'kdI$$Ifl֞,D$'<-2ht   t2003644 lap2$$If!vh5i55555%5:#vi#v#v#v#v#v%#v::Vs4 t56+++++,5i55555%5:4 s"$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs4 t56+++++, 5i5515555%5b5 4 skdjN$$Ifs4 l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdQ$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdT$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdW$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdZ$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd]$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd`$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdc$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdf$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdi$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdl$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdo$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdr$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdu$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skdx$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd{$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd~$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd $$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!v h5i5515555%5b5 #vi#v#v1#v#v#v#v%#vb#v :Vs t56, 5i5515555%5b5 4 skd$$Ifs l"6&-p5i1%b t056$$$$44 sa$$If!vh5t5,#vt#v,:Vl t065t5,$$If!vh55a5'555m#v#va#v'#v#v#vm:V:4 t46+++++55a5'555m4 ::$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V:4 t46+++++ 55a5'55V5535 5 5 m4 :Kkd$$If:4 %L##"%g)O,4  a ' V3 m t046,,,,44 :a&$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V:4 t46+55a5'55V5535 5 5 m4 :Kkd$$If:4 %L##"%g)O,4 a'V3m t046,,,,44 :a,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<a$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :HkdA$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd[$$If: %L##"%g)O,4a'V3m t046,,,,44 :a,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :HkdŴ$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd=$$If:֞%L#O,4a'V,m  t<04644 :ap<$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd߻$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :HkdI$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd7$$If: %L##"%g)O,4a'V3m t046,,,,44 :a,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :Hkd%$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd?$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :Hkd}$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<,$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m/  4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :aa$$If!vh55a5'55V5,5m#v#va#v'#v#vV#v,#vm:V:  t<4655a5'55V5,5m4 :p<=kd$$If:֞%L#O,4a'V,m  t<04644 :ap<$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :HkdY$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd $$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd-$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkdk$$If: %L##"%g)O,4a'V3m t046,,,,44 :a$$If!v h55a5'55V55355 5 5 m#v#va#v'#v#vV#v#v3#v #v #v m:V: t4655a5'55V5535 5 5 m4 :Hkd$$If: %L##"%g)O,4a'V3m t046,,,,44 :a@@@ NormalCJ_HaJmH sH tH DA@D Default Paragraph FontRi@R  Table Normal4 l4a (k(No Listj@j W0 Table Grid7:V04@4 Header  !4 @4 Footer  !O<7%st2<Kp /`^xLQ  d wC%]Y{?,s!!###$"%m%w%%%%&'(K(i(s(t(u((((()b))*1*T*x**+/+F+{+++, .{...K/f///$0I112334445567q7788 9w99{:Y;:<i<v<<<==>F??#@@CABBBC.DEEFFGGHI9JJ0KK'LSLLL7MMANsN*O?IJKLQ % ,-./0MNOPU =>?@Fhyjklmr +8\]^_hqr{ 789<=>?D  =>?CDEFK!"#'()*/*+,01238efgklmnt3459:;<A789=>?@Flmno{]^_defgl+,-2345;bcde*+,1234:abcdijkp"#$%+RSTUamns+RSTU^ghijs|}~ !"#$%&+@ABGHIJKLQabchijklmr !%&'()*/efgklmnopu %PQRVWXYZ[`  klmpqvwxy~@ABEFKLMNS #$)*+,1fnxyz{-.8astu4Mk +0123F`a !"#6PQafghijklmn 056789:;<=`aotuvwxyz{|CDEFGHIJKLMNbfghijklmn@ABCDEFGHIJK_cdefghijk !%&'()*+,-MNcghij} _cdefghijk0JK!"#$7 89jopqrstuvw.3456789:;lm#()*+,-./0Z[rtuvwxyz{|}~   !#$&')9:=0 0 0 @0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 `0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 `0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 000@0@0@0 @0 @0 @0 `0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0 @0 @0 @0 @0 @0 `0 `0 @0 @0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0 @0 @0 @0 @0 @0 @0 @0 `0 `0 @0 @0 `0 `0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0@0@0@0@0@0 @0 @0 @0@0 @0 @0 @0 @0 @0 @0 `0 `0 `0 `0 @0 @0 @0 @0 @0 @0 `0 @0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 0@000@000@000@000@0@0@000 %st2<Kp /`^xLQ  d wC%]Y{?,s!!###$"%m%w%%%%&'(K(i(s(t(u((((()b))*1*T*x**+/+F+{+++, .{...K/f///$0I112334445567q7788 9w99{:Y;:<i<v<<<==>F??#@@CABBBC.DEEFFGGHI9JJ0KK'LSLLL7MMANsN*O?IJKLQ % ,-./0MNOPU =>?@Fhyjklmr +8\]^_hqr{ 789<=>?D  =>?CDEFK!"#'()*/*+,01238efgklmnt3459:;<A789=>?@Flmno{]^_defgl+,-2345;bcde*+,1234:abcdijkp"#$%+RSTUamns+RSTU^ghijs|}~ !"#$%&+@ABGHIJKLQabchijklmr !%&'()*/efgklmnopu %PQRVWXYZ[`  klmpqvwxy~@ABEFKLMNS #$)*+,1fnxyz{-.8astu4Mk +0123F`a !"#6PQafghijklmn 056789:;<=`aotuvwxyz{|CDEFGHIJKLMNbfghijklmn@ABCDEFGHIJK_cdefghijk !%&'()*+,-MNcghij} _cdefghijk0JK!"#$7 89jopqrstuvw.3456789:;lm#()*+,-./0Z[rtuvwxyz{|}~  =@0 @0 @0 @0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 `0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 `0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 @0@0@0@0 @0 @0 @0 `0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0 @0 @0 @0 @0 @0 `0 `0 @0 @0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0 @0 @0 @0 @0 @0 @0 @0 `0 `0 @0 @0 `0 `0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0@0@0@0@0@0 @0 @0 @0@0 @0 @0 @0 @0 @0 @0 `0 `0 `0 `0 @0 @0 @0 @0 @0 @0 `0 @0 `0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 " p/AN(V]NonrVphIYjmԄP(BR(bf ^!&x+/&CHH%&(*+-.013>PZbvV &DRX^py,J]|~::t^Lx`|PRd`h6x,f 8\`>Jdpp|xnz|XdFR  l x . <  ,  Z!"D$%z&`(*<-..n01&3^45r7 9j:<=>A4CDFG~HH'),/2456789:;<=?@ABCDEFGHIJKLMNOQRSTUVWXY[\]^_`acdefghijklmnopqrstuwxyz{|}~H"! <?V!K| ! L,l ll j t*,!ԋD@ LC C C J D J  \E  !  ܧ oDD*A*A B BPQ;V;VVII$$ p=     GG-A-ABBPQ>V>VWLL''s= B*urn:schemas-microsoft-com:office:smarttagscountry-region9 *urn:schemas-microsoft-com:office:smarttagsplace D              2;KReg^eKDHrvMQl##W$[$$$G%K%m%v%%%%%%%%%&&''''(!(**L.P..../2/1122B5F55577Z9^999::<<5F9FJJLLMMqPsPQQRRTT6T8TeTgT U U?UAUnUpUWWWWSYWYYYZ5[|]]__aacc+i/iiijjjj1m5m.r5rrresstwxyyLT#8ĒfŝSWϠӠ $`dΣңCGäǤ;?ϥӥ59OW]a§ΧFJvް[_{%+Yaſ#UW>@qs !#$&'+6:=3333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333%'LL_` ./MOll !#$&'()+6= !#$&':=t2%l$C{ \2+oX/,V}/!=!a!%+2%? '''F((r((7)w) +0$+,f}/W0,45C58]_:i;*<=+=i>iD?4v@w=BCE 8EGEJFHlKcMJNB*Qk8QwRZbS?IJKLQ % ,-./0MNOPU =>?@Fhyjklmr +8\]^_hqr{ 789<=>?D  =>?CDEFK!"#'()*/*+,01238efgklmnt3459:;<A789=>?@Flmno{]^_defgl+,-2345;bcde*+,1234:abcdijkp"#$%+RSTUamns+RSTU^ghijs|}~ !"#$%&+@ABGHIJKLQabchijklmr !%&'()*/efgklmnopu %PQRVWXYZ[`  klmpqvwxy~@ABEFKLMNS #$)*+,1fnxyz{astu4Mk +0123F`a !"#6PQafghijklmn 056789:;<=`aotuvwxyz{|CDEFGHIJKLMNbfghijklmn@ABCDEFGHIJK_cdefghijk !%&'()*+,-MNcghij} _cdefghijk0JK!"#$7 89jopqrstuvw.3456789:;lm#()*+,-./0Z[rtuvwxyz{|}~  =@D)W "&*+7T[]jwց<PP P2PBPLPTP\P^PvPPPPPPHUnknownGz Times New Roman5Symbol3& z Arial"1hMf Lfp&&9'4d2qHX ?W02TH VIN PHP LUTLawSoftThuyltOh+'0 $0 P \ ht|THƯ VIỆN PHÁP LUẬTLawSoftwww.thuvienphapluat.vnNormalThuylt135Microsoft Office Word@h3@x@g&՜.+,0 px  LawSoft' THƯ VIỆN PHÁP LUẬT Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIKLMNOPQSTUVWXYbRoot Entry FQijdData ? 1Table]WordDocumentqSummaryInformation(JDocumentSummaryInformation8RCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q