ࡱ> #` &bjbjmm 2FBz4z4z4z448V5V5V5V5V5V5V5V508282828282828$9h;hV8-V5V5V5V5V5V8V5V58V5V5V5V5V5V508V5V508V5V5V5V5J5 Xz4V5V55808V5O<V5O<V5V5"O<x5V5V5V5V5V5V5V5V5V8V8V5V5V5V58V5V5V5V5z4z4|> NGN HNG NH NC VIT NAM -------CNG HA X HI CH NGH(A VIT NAM c lp  T do  Hnh phc --------------S: 15/2010/TT-NHNNH Ni, ngy 16 thng 06 nm 2010 THNG T QUY NH V PHN LOI N, TRCH LP V S DNG D PHNG  X L RI RO CHO VAY TRONG HOT NG CA T CHC TI CHNH QUY M NH Cn c Lut Ngn hng Nh nc Vit Nam s 01/1997/QH10 nm 1997 v Lut sa i, b sung mt s iu ca Lut Ngn hng Nh nc Vit Nam s 10/2003/QH11 nm 2003; Cn c Lut cc T chc tn dng s 02/1997/QH10 nm 1997 v Lut sa i, b sung mt s iu ca Lut cc T chc tn dng s 20/2004/QH11 nm 2004; Cn c Ngh nh s 96/2008/N-CP ngy 26/8/2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca Ngn hng Nh nc; Cn c Ngh nh s 28/2005/N-CP ngy 09/3/2005 v t chc v hot ng ca t chc ti chnh quy m nh ti Vit Nam v Ngh nh s 165/2007/N-CP ngy 15/11/2007 sa i, b sung, bi b mt s iu ca Ngh nh s 28/2005/N-CP; Ngn hng Nh nc Vit Nam (sau y gi tt l Ngn hng Nh nc) quy nh v phn loi n, trch lp v s dng d phng  x l ri ro cho vay trong hot ng ca t chc ti chnh quy m nh nh sau: Chng 1. CC QUY NH CHUNG iu 1. Phm vi iu chnh v i tng p dng 1. T chc ti chnh quy m nh hot ng ti Vit Nam (sau y gi tt l t chc ti chnh quy m nh) phi thc hin vic phn loi n, trch lp v s dng d phng  x l ri ro cho vay theo quy nh ti Thng t ny. 2. Vic trch lp d phng v s dng qu d phng ti chnh thc hin theo quy nh ca php lut v ch  ti chnh i vi cc t chc ti chnh quy m nh. iu 2. Gii thch t ng Trong Thng t ny, cc t ng di y c hiu nh sau: 1. Phn loi n l vic sp xp cc khon n gc vo cc nhm n quy nh ti Khon 1 iu 4 Thng t ny. 2. N qu hn l khon n m mt phn hoc ton b n gc v/hoc li  qu hn. 3. N xu (NPL) l cc khon n thuc cc nhm 3, 4 v 5 quy nh ti Khon 1 iu 4 Thng t ny. 4. N c cu li thi hn tr n l khon n m t chc ti chnh quy m nh chp thun iu chnh k hn tr n hoc gia hn n cho khch hng trn c s t chc ti chnh quy m nh nh gi khch hng suy gim kh nng tr n gc v/hoc li ng thi hn ghi trong hp ng vay, nhng t chc ti chnh quy m nh c  c s  xc nh khch hng c kh nng tr y  n gc v li theo thi hn tr n  c cu li. 5. Ri ro cho vay ca t chc ti chnh quy m nh (sau y gi tt l ri ro) l tn tht c th xy ra trong hot ng ca t chc ti chnh quy m nh do khch hng khng thc hin hoc khng c kh nng thc hin ngh)a v ca mnh theo cam kt vay. 6. D phng ri ro l khon tin c trch lp  d phng cho nhng tn tht c th xy ra do khch hng ca t chc ti chnh quy m nh khng thc hin ngh)a v theo cam kt vay. D phng ri ro c tnh theo d n gc v hch ton vo chi ph hot ng ca t chc ti chnh quy m nh. D phng ri ro bao gm: D phng c th v D phng chung. D phng c th l khon tin c trch lp trn c s phn loi n  d phng cho nhng tn tht c th xy ra i vi tng nhm n. D phng chung l khon tin c trch lp  d phng cho nhng tn tht cha xc nh c trong qu trnh phn loi n v trch lp d phng c th v trong cc trng hp kh khn v ti chnh ca cc t chc ti chnh quy m nh khi cht lng cc khon n suy gim. 7. S dng d phng l vic t chc ti chnh quy m nh s dng d phng ri ro  b p tn tht i vi cc khon n. 8. Ti sn bo m khon vay l ti sn m khch hng dng  bo m thc hin ngh)a v tr n i vi t chc ti chnh quy m nh theo quy nh ca php lut v giao dch bo m. 9. Khch hng l c nhn, t chc ang vay v c d n ti t chc ti chnh quy m nh. iu 3. nh k thc hin phn loi n v trch lp d phng 1. t nht mi qu mt ln, trong thi hn 15 ngy lm vic u tin ca thng u qu tip theo, t chc ti chnh quy m nh thc hin phn loi n v trch lp d phng ri ro n thi im cui ngy lm vic cui cng ca qu trc. Ring i vi qu IV, trong thi hn 15 ngy lm vic u tin ca thng 12, t chc ti chnh quy m nh thc hin vic phn loi n v trch lp d phng ri ro n thi im cui ngy 30 thng 11. 2. i vi cc khon cho vay bng ngun vn ti tr, y thc ca Bn th ba m Bn th ba cam kt chu ton b trch nhim x l ri ro khi xy ra ri ro th t chc ti chnh quy m nh khng phi trch lp d phng ri ro nhng phi phn loi n theo quy nh ti iu 4 Thng t ny  phn nh ng tnh hnh ti chnh, kh nng tr n ca khch hng phc v cho cng tc qun l ri ro cho vay. Chng 2. CC QUY NH C TH iu 4. Phn loi n v trch lp d phng c th 1. Cn c vo thc trng ti chnh ca khch hng v/hoc thi hn thanh ton n gc v li vay, t chc ti chnh quy m nh thc hin phn loi n theo nm (05) nhm nh sau: a) Nhm 1 (N  tiu chun) bao gm: - Cc khon n trong hn; - Cc khon n qu hn di 10 ngy. b) Nhm 2 (N cn ch ) bao gm: - Cc khon n qu hn t 10 ngy n di 30 ngy; - Cc khon n c cu li thi hn tr n ln u. c) Nhm 3 (N di tiu chun) bao gm: - Cc khon n qu hn t 30 ngy n di 90 ngy; - Cc khon n c cu li thi hn tr n ln u qu hn di 30 ngy theo thi hn tr n  c c cu li ln u; - Cc khon n c min hoc gim li do khch hng khng  kh nng tr li y  theo hp ng tn dng. d) Nhm 4 (N nghi ng mt vn) bao gm: - Cc khon n qu hn t 90 ngy n di 180 ngy; - Cc khon n c cu li thi hn tr n ln u qu hn t 30 ngy n di 90 ngy theo thi hn tr n  c c cu li ln u; - Cc khon n c cu li thi hn tr n ln th hai. ) Nhm 5 (N c kh nng mt vn) bao gm: - Cc khon n qu hn t 180 ngy tr ln; - Cc khon n c cu li thi hn tr n ln u qu hn t 90 ngy tr ln theo thi hn tr n c c cu li ln u; - Cc khon n c cu li thi hn tr n ln th hai qu hn theo thi hn tr n c c cu li ln th hai; - Cc khon n c cu li thi hn tr n ln th ba tr ln, k c cha b qu hn hoc  qu hn. 2. T l trch lp d phng c th i vi cc nhm n quy nh ti Khon 1 iu ny nh sau: a) Nhm 1 (N  tiu chun): 0%; b) Nhm 2 (N cn ch ): 2%; c) Nhm 3 (N di tiu chun): 25%; d) Nhm 4 (N nghi ng mt vn): 50%; ) Nhm 5 (N c kh nng mt vn): 100%. 3. Gi tr ca cc loi ti sn bo m khon vay c khu tr vo d n gc ca khon cho vay trc khi tnh d phng c th gm: a) 100% s d tit kim bt buc, tin gi t nguyn ti t chc ti chnh quy m nh; b) 100% mnh gi ca tri phiu Chnh ph (tn phiu Kho bc, tri phiu Kho bc, tri phiu cng trnh trung ng, tri phiu u t, cng tri xy dng T quc), tri phiu c Chnh ph bo lnh. 4. S tin d phng c th i vi tng khon n c tnh theo cng thc sau (hng dn c th ti Ph lc A km theo Thng t ny): R = (A  C) x r Trong : R: s tin d phng c th phi trch A: s d n gc ca khon n C: gi tr khu tr ca ti sn bo m r: t l trch lp d phng c th Trng hp gi tr khu tr ca ti sn bo m (C) ln hn s d n gc ca khon n (A), khon n khng phi trch lp d phng c th. iu 5. D phng chung 1. T chc ti chnh quy m nh thc hin trch lp v duy tr d phng chung bng 0,5% d n gc ca ton b cc khon n t nhm 1 n nhm 4 quy nh ti Khon 1 iu 4 Thng t ny. 2. Trong thi hn ti a ba (03) nm k t ngy Thng t ny c hiu lc thi hnh, t chc ti chnh quy m nh phi thc hin trch lp  s tin d phng chung theo quy nh ti Khon 1 iu ny. iu 6. S dng d phng 1. T chc ti chnh quy m nh s dng d phng  x l ri ro cho vay i vi cc khon n trong cc trng hp sau y: a) i vi khch hng ti chnh quy m nh: c nhn vay vn b cht, mt tch hoc b thng tt v)nh vin khng cn kh nng lao ng to thu nhp. b) i vi khch hng khng phi l khch hng ti chnh quy m nh: t chc, doanh nghip b gii th, ph sn theo quy nh ca php lut; c nhn b cht hoc mt tch. c) Cc khon n thuc nhm 5 c quy nh ti Khon 1 iu 4 Thng t ny. 2. T chc ti chnh quy m nh thc hin vic s dng d phng  x l ri ro cho vay mt qu mt ln. Vic s dng d phng  x l ri ro theo nhng nguyn tc sau: a) S dng d phng c th quy nh ti Khon 4 iu 4 Thng t ny  x l ri ro cho vay i vi khon n . b) Pht mi ti sn bo m  thu hi n: T chc ti chnh quy m nh phi khn trng tin hnh vic pht mi ti sn bo m theo tha thun vi khch hng v theo quy nh ca php lut  thu hi n. c) Trng hp pht mi ti sn khng  b p cho ri ro cho vay ca khon n th c s dng d phng chung  x l. 3. Trng hp s tin d phng khng   x l ton b ri ro cho vay ca cc khon n phi x l, t chc ti chnh quy m nh hch ton trc tip phn chnh lch thiu ca s tin d phng JL T V X \ l p z|NFT H`Zz 6 &!D!N#p#B$v$%%\&&d-v-x---..BZB^EEO\rdd(klkuu|<}p\,hQ^56\]hQ^CJaJU hQ^6]hQ^CJaJhQ^ hQ^5\SL V X 9Tkd|$$IfedsO60 ! <P"622 l4aitsO6$xd$If\$a$Tkd$$IfedsO60 ! <P"622 l4aitsO6$xd$If\$a$&X \ n p |P@ZT &!H#<$%\&&(D*d-x- $xd\$a$edsO6 xd\$edsO6x--.f///00t00B111234455V6678N9 :N::: ; xd\$edsO6 $xd\$a$edsO6 ;t;|<*=>???H@@@A.B\BC^EEFG IIJKtMfN.\]_ $xd\$a$edsO6 xd\$edsO6vo chi ph hot ng. Trng hp s tin d phng  trch cn li ln hn s tin d phng phi trch, t chc ti chnh quy m nh phi hon nhp phn chnh lch tha vo thu nhp trong k. 4. Vic t chc ti chnh quy m nh s dng d phng  x l ri ro cho vay khng phi l xa n cho khch hng. T chc ti chnh quy m nh v c nhn c lin quan khng c php thng bo di mi hnh thc cho khch hng bit v vic x l ri ro cho vay. 5. Sau khi  s dng d phng  x l ri ro cho vay, t chc ti chnh quy m nh phi chuyn cc khon n  c x l ri ro cho vay t hch ton ni bng ra hch ton ngoi bng  tip tc theo di v c cc bin php  thu hi n trit . i vi s tin thu hi c t cc khon n  a vo ngoi bng, t chc ti chnh quy m nh hch ton vo thu nhp trong k. 6. Sau nm (05) nm k t ngy s dng d phng  x l ri ro cho vay v  thc hin cc bin php thu hi n nhng khng thu hi c, t chc ti chnh quy m nh c xut ton cc khon n  c x l ri ro cho vay ra khi ngoi bng. iu 7. Hi ng x l ri ro 1. T chc ti chnh quy m nh phi thnh lp Hi ng x l ri ro do Ch tch Hi ng qun tr hoc ngi c Ch tch Hi ng qun tr y quyn lm Ch tch v cc thnh vin gm Trng ban kim sot, ph trch b phn k ton, ph trch b phn tn dng v cc thnh vin khc do Ch tch Hi ng qun tr quyt nh. 2. Nhim v ca Hi ng x l ri ro: a) Xem xt, nh gi vic phn loi n, trch lp d phng ri ro cho vay do Tng gim c (Gim c) thc hin. b) Quyt ngh vic s dng d phng  x l ri ro cho vay. c) Quyt ngh phng n thu hi n i vi cc khon n  c s dng d phng  x l ri ro cho vay, trong  phi xc nh r thi gian v cc bin php  thu hi n. d) Theo di tnh hnh thc hin thu hi n i vi cc khon n  c s dng d phng  x l ri ro cho vay. iu 8. H s x l ri ro cho vay 1. H s  lm cn c cho vic x l ri ro cho vay bao gm: - H s v cho vay v thu n; - H s v ti sn bo m (nu c); - Cc giy t khc c lin quan. 2. i vi nhng trng hp quy nh ti im a v b Khon 1 iu 6 Thng t ny, ngoi h s nu ti Khon 1 iu ny cn phi c: a) i vi khch hng l t chc, doanh nghip: - Bn sao Quyt nh tuyn b ph sn ca ta n hoc quyt nh gii th ca c quan Nh nc c thm quyn theo quy nh ca php lut hoc xc nhn ca c quan c thm quyn v vic doanh nghip gii th (i vi trng hp doanh nghip t gii th); - Bn sao bo co thi hnh Quyt nh tuyn b ph sn v bo co kt thc vic thi hnh Quyt nh tuyn b ph sn ca Phng thi hnh n, vn bn gii quyt cc khon n ca t chc, doanh nghip b gii th. b) i vi khch hng l c nhn: Bn sao giy chng t, giy xc nhn mt tch, giy t chng minh b thng tt v)nh vin, mt kh nng lao ng do c quan c thm quyn cp. 3. i vi nhng trng hp quy nh ti im c Khon 1 iu 6 Thng t ny, ngoi h s nu ti Khon 1 iu ny cn phi c: - H s, ti liu lm cn c  phn loi n vo nhm 5; - H s, ti liu chng minh t chc ti chnh quy m nh  s dng mi bin php  thu hi n nhng khng thu hi c. iu 9. Hch ton, bo co 1. D phng ri ro c hch ton vo chi ph hot ng ca t chc ti chnh quy m nh. 2. D phng ri ro c hch ton vo ti khon  D phng ri ro . T chc ti chnh quy m nh thc hin hch ton vic trch lp, s dng d phng, s tin thu hi c sau khi  s dng d phng  x l ri ro cho vay theo quy nh ca B Ti chnh. 3. T chc ti chnh quy m nh phi bo co vic phn loi n, trch lp v s dng d phng  x l ri ro cho vay theo quy nh v Ch  bo co thng k p dng i vi cc t chc ti chnh quy m nh do Ngn hng Nh nc ban hnh. 4. Trc ngy 15 thng th hai ca mi qu, t chc ti chnh quy m nh phi gi bo co v vic phn loi n, trch lp v s dng d phng  x l ri ro cho vay qu trc cho B Ti chnh v Cc thu tnh, thnh ph ni t chc ti chnh quy m nh t tr s chnh theo cc Mu biu s 01 v s 02 km theo Thng t ny. iu 10. Kim tra v x pht vi phm hnh chnh 1. Ngn hng Nh nc (C quan Thanh tra, gim st ngn hng) c trch nhim thanh tra, gim st vic thc hin phn loi n, trch lp v s dng d phng  x l ri ro cho vay trong hot ng ca t chc ti chnh quy m nh. 2. Trng hp t chc ti chnh quy m nh vi phm quy nh ti Thng t ny, ty theo tnh cht v mc  vi phm, t chc ti chnh quy m nh s b x l theo mt hoc mt s hnh thc nh sau: - X pht vi phm hnh chnh; - Tng t l trch lp d phng tng ng vi mc  ri ro ca cc khon n; - Hn ch cho vay, hn ch m rng mng li v ni dung hot ng; - nh ch hot ng i vi trng hp vi phm nghim trng. Chng 3. IU KHON THI HNH iu 11. Hiu lc thi hnh Thng t ny c hiu lc thi hnh sau 45 ngy k t ngy k. iu 12. Trch nhim thi hnh Chnh Vn phng, Chnh Thanh tra, gim st ngn hng, Th trng cc n v c lin quan 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) ca t chc ti chnh quy m nh chu trch nhim thc hin Thng t ny. Trong qu trnh thc hin, nu c vng mc,  ngh phn nh kp thi v Ngn hng Nh nc  c hng dn, gii quyt. Ni nhn: - Nh iu 12; - Th tng Chnh ph v cc Ph Th tng ( bo co); - Ban lnh o NHNN; - Vn phng Chnh ph; - B T php; - B Ti chnh ( phi hp); - Cng bo; - Lu: VP, V PC, TTGSNN.KT. THNG C PH THNG C Trn Minh Tun Mu biu s 01 T CHC TI CHNH QUY M NH -------CNG HA X HI CH NGH(A VIT NAM c lp  T do  Hnh phc -------------- BO CO Phn loi n, trch lp d phng  x l ri ro cho vay trong hot ng Qu & nm & . n v tnh: Triu ng Ch tiuS dD phng c th phi trchD phng chung phi trchN nhm 1: Trong , N cho vay bng vn ti tr, y thc ca bn th ba m bn th ba chu ri ro N nhm 2: Trong , N cho vay bng vn ti tr, y thc ca bn th ba m bn th ba chu ri ro N nhm 3: Trong , N cho vay bng vn ti tr, y thc ca bn th ba m bn th ba chu ri ro N nhm 4: Trong , N cho vay bng vn ti tr, y thc ca bn th ba m bn th ba chu ri ro N nhm 5: Trong , N cho vay bng vn ti tr, y thc ca bn th ba m bn th ba chu ri ro Tng cngT l n xu (NPLs)/Tng d n & & , ngy & thng & nm & & Ngi lp bo co (ghi r h tn)Ngi kim sot (ghi r h tn)Tng gim c (Gim c) TCTCQMN (ghi r h tn) Mu biu s 02 T CHC TI CHNH QUY M NH -------CNG HA X HI CH NGH(A VIT NAM c lp  T do  Hnh phc -------------- BO CO S dng d phng  x l ri ro cho vay trong hot ng Qu & nm & . n v tnh: Triu ng Ch tiuS tin1. Tng s tin d phng  trch t qu trc: 2. S dng d phng  x l ri ro cho vay trong qu: 3. S tin d phng cn li sau khi x l ri ro cho vay: 4. S tin thu hi c ca cc khon n  x l ri ro cho vay trong qu: 5. Tng s tin  x l ri ro tn dng nhng cha thu hi c n thi im bo co (s liy k): 6. Tng s tin d phng phi trch cho qu bo co: & & , ngy & thng & nm & & Ngi lp bo co (ghi r h tn)Ngi kim sot (ghi r h tn)Tng gim c (Gim c) TCTCQMN (ghi r h tn) PH LC A HNG DN S DNG CNG THC TNH S TIN D PHNG C TH I VI TNG KHON N R = (A  C) x r 1) Tnh hung 1: Ti thi im cui gi lm vic ngy 31/3/2009, T chc ti chnh quy m nh (TCTCQMN) X c: - Mt khon n thuc nhm 2 vi s d n gc l 30 triu ng (A). - Gi tr khu tr ca ti sn bo m l 34 triu ng (C). Nh vy, khon n ny khng phi trch lp d phng c th. 2) Tnh hung 2: Ti thi im cui gi lm vic ngy 31/3/2009, TCTCQMN X c: - Mt khon n thuc nhm 3 vi s d n gc l 20 triu ng (A). - Khng c ti sn bo m c php khu tr. Khi : R = (20 triu  0) x 25% R = 20 triu x 25% R = 5 triu Nh vy, s tin d phng c th (R) ca khon n ny l 5 triu ng. 3) Tnh hung 3: Ti thi im cui gi lm vic ngy 31/3/2009, TCTCQMN X c: - Mt khon n thuc nhm 4 vi s d n gc l 30 triu ng (A). - Gi tr khu tr ca ti sn bo m l 10 triu ng (C). 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