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Bi 1

1) Tnh vn t c ca NH vo ngy 30/09/05 (n v tnh : T ng)


Vn cp 1 = 200 +30 +30 +20 +10 -50 (li th thng mi) = 240
Vn cp 2 = (50 x 50%) + (25 x 40%) + 15 +15 +10 (gi nh phn d phng chung c
tnh vo VTC BS l 10)=75
Vn t c = Vn cp 1 + Vn cp 2
= 240 + 75 = 315
2) Xc nh H3 ca Ngn hng A cui ngy 30/09 ( n v tnh: t ng)
Vn t c
H3 =
x 100%
Tng ti sn c ri ro qui i
- Cc khan phi tr khi vn t c
NHTM mua c phn ca 4 TCTD khc : 40
NHTM gp vn lin doanh vi ngn hng khc 15% vn t c.
60 (315 x 15%) = 12,75
Vn t c tnh h s H3 l:
315 ( 40 + 12,75-(phan vt qua 15% VTC /v tng
NH) ) = 262,25
- Tng ti sn c ri ro qui i :
+ Ni bng:
( 400 +300 + 200 +100 + 60 + 150) x 20% = 242
900 x 50% = 450
(300 +700) x 100% = 1.000
100 x 150% = 150
Cng:
1.842
+ Bo lnh: 450 x 100% x 0% = 0
280 x 50% x 100% = 140
230 x 20% x 100% = 46
50 x 20% x 100% = 10
50 x 0% x 100% = 0
Cng:
196
+ Giao dch li sut, ngai t:
800 x 0.5% x 100% = 4
1.100 x 1% x 100% = 11
200 x 2% x 100% = 4
400 x 5% x 100% = 20
300 x 8% x 100% = 24
Cng:
63
Tng ti sn c ri ro qui i l:
1.842 + 196 + 63 = 2.101
262,25
H3 =
x 100% = 12,48%
2.101
Bi 2

(1)
Ty
suat
lai
hoa
von:
(10.000+5.000+1.000+500)100/920.000=1,79%
Lai
tnh
tren
so
tien
cho
vay
(920.000)=
0,2%1.000.000=2.000, 2.000100/920.000=0,22%==>lai suat
cho vay=2,01%
(2) T l chi ph li=10.000/920.000=1,087%
T l chi ph phi li=0,5%
Li d kin=0,2%
Phn b ri ro= (500/920.000)= 0,054%
Chi ph vn CSH= (1.000/920.000)100=0,11%
Li sut cho vay=1,951%

Bi 3
(1) Tnh cc h s:
- H1 = 3.500/30.500=11,47%
- H2 = 3.500/38.700= 9,044%
- H3 = 3.500/35.660=9,8%
(2) Tnh mc cho vay ti a K/H: 3.500/(35.660+X)=8%
X= 8.090
Bi 4
Cung thanh khon= Nhn TG+Thu gc v li n vay+Thu khc bng TM v CK+DTSC+DTTC
Cu Thanh khon= Cho K/H vay+K/H rt tin+Tr gc v li n hn+DTBB ngy hm sau+D
tr vt mc ngy hm sau+Mua chng khon.
Nu cung<cu i vay : Vay qua m, vay ti CK
cung=4.596
cu=4.829
Thiu 233 : Vay qua m 100, vay TCK 133. Cn s 31.433
Bi 5
Xt 4 iu kin cho vay Cho vay 266
Bi 6
Cung=6.440
Cu=6.829
Thiu 389 (NH s vay qua m). Cn s=32.099
Bi 7
H3 =2234/ 2.0838,5+900=10,28%

Xt cho K/H vay 335,1


Cung=5.925
Cu=6.376,3
Thiu 451,3 (NH s vay qua m). Cn s=30.941,3
Bi 8
Thanh khon qu 1= -10.000
Thanh khon qu 2= +3.200
Thanh khon qu 3= -4.000
Thanh khon qu 4= -30.000
S dng DTBB d ra 600, bn DTTC 14.950, vay TCK 14.450.
Cn s 308.450
Bi 9
TSC nhy li= 2.050- 5%(2.050)+400+(21.167)50%+(6.920)20%
= 2.050 + 400 + 10.583,5 + 1.384=14.417,5
TSN nhy li= 2.064,3+2.517,2+10.655+121=15.357,7
R=14.417,5 15.357,5= -940 <0 Ri ro LS xut hin khi LS tng.
Mc thit hi = 0,5% (-940)= - 4,7

Bi 10
1) X l cc tnh hung trn : (n v tnh : triu ng)
- Nhu cu thanh khan:
+ Tr tin mt cho khch hng: 4.153
+ Chi tr li: 112
Cho vay: Xt hn mc cho vay
Kh nng tr n ca ng X l y
Ti sn m bo: 70% (2500 100) = 1.680 > 1.400
Xt 15% VTC :
15% x 66.200 = 9.930 > 1.400
Vn t c
Xt h s H3 =
x 100%
Tng ti sn c ri ro qui i
Tng ti sn c ri ro qui i :
Tin gi ngn hng khc:
538 x 20%
=
107,6
Tn dng: Chit khu thng phiu: 180.066 x 10% x 100% = 18.006,6
Cp cho ngn hng khc: 180.066 x 10% x 20% = 3.601,32
Th chp bt ng sn: 180.066 x 10% x 50% =
9.003,3
Khng m bo: (180.066 x 70% - 6.500) x 100% = 119.546,2
u t:
82.187 x 90% x 100% = 73.968,3
Ti sn khc:
23.622 x 100%+tr li =
23.622
Cng :
247.855,32
Ti sn c ri ro ngai bng
NH bo lnh DN vay: 25.340 x 100% x 100% = 25.340

NH bo lnh d thu: 80.580 x 50% x 100% = 40.290


Cng:
65.630
66.200
H3 =
x 100% = 21,12% > 8%
247.855,32 + 65.630
+ Vy cho ng X vay : 1.400
+ D tr vt mc: 600
+ D tr bt buc: 6%(93.101 + 98.114 1.456 678 1045 974) + 500 = 11.253,72
=> Tng nhu cu thanh khan: 17.518,72
- Cung thanh khon:
+ Thu n gc:
6.500
+ Thu li :
620
+ Bn chng ch tin gi ( < 3thng) :
500
+ D tr s cp: 5.734 + 13.378
= 19.112
+ D tr th cp = 82.187 x 10% x 90% = 7.396,83
=> Tng cung thanh khon :
34.128,83
- Kt lun: Ngn hng tha thanh khon
34.128,83 17.518,72 = 16.610,11
X l: (S dung TM, thu n goc, thu lai vay)
NH mua chng khon DTTC: (7.396,83+ 9.213,28)

2) Lp bng tng kt ti sn cui ngy 23/6


BNG TNG KT TI SN
Ti sn
1. Tin mt
2. Tin gi NH khc
3. Tin gi NHNN
4. Tn dng
5. u t
6. Ti sn khc
Cng

S tin
200,00
538,00
11.653,72
174.966,0
0
91.400,28
23.734,00
302.492,0
0

Ngun vn
7. Tin gi
8. Tit kim
9. Chng ch tin gi
10. Vay NH khc

VT: Triu ng
S tin
90.967
96.095
500
17.200

11. Vn t c
12. Ngun vn khc
Cng

3) Phn tch ri ro m ngn hng s phi chu khi li sut bin ng 0,25%
+ Tng ti sn c nhy li:
- Tin gi NHNN:
11.653,72
- Tin gi NH khc:
538
- Tn dng: 30%(180.066)+1.400=55.419,8
- D tr th cp: 16.610,11 = 7.396,83+9.213,28
Tng cng: 84.221,63
+ Tng ti sn n nhy li:
- Tin gi khng k hn:(93.101 x 60%) 1.456 = 54.404,6
- Tit kim khng k hn: (98.114 x 45%) 1.045 = 43.106,3

66.200
31.530
302.492

- Chng ch tin gi:


- Vay ngn hng khc:

500
17.200
Tng cng: 115.210,9
R = Tng TS c nhy li - Tng TS n nhy li
84.221,63 115.210,9 = - 30.989,27 <0
Ri ro xut hin khi li sut th trng tng.
- Khi li sut th trng tng 0,25%
Mc gim li nhun : 0,25% (- 30.989,27) = - 77,47

Bi 11
1) X l cc tnh hung trn (VT: triu ng)
- Kh nng tr n l 230
- TSB = 70% x (500 - 100) = 280 > 220
- Xt 15% VTC = 15% x 2.700 = 405 > 220
Vn t c
Xt h s H3 =
x 100%
Tng ti sn c ri ro qui i
+ Tng ti sn c ri ro qui i :
Tin gi ngn hng khc: 250 x 20% = 50
Tn dng: ( 20.540 x 2% - 200) x 100% =
210,8
(20.540 x 25% - 100) x 20% =
1.007
20.540 x 8% x 50%
=
821,6
20.540 x 65% x 100%
= 13.351
u t: 8.560 x 83% x 100%
= 7.104,8
Ti sn khc: 300 x 100%
=
300
Cng :
22.845,2
Ti sn c ri ro ngai bng
Bo lnh cho khch hng : 6.200 x 100% x 100% = 6.200
Bo lnh thanh ton : 11.500 x 100% x 100% = 11.500
Cng:
17.700
2.700
H3 =
x 100% = 6,66% < 8%
22.845,2 + 17.700
Vy khng cho ng X vay
+ Cung thanh khon:
- Thu n: 300
- D tr s cp: 900 + 2.100 = 3.000
- D tr th cp: = 17% x 8.560 = 1.455,2
Cng: 4.755,2
+ Cu thanh khon:
- Tr tin mt = 800 + 300 +300 +500 + 200 = 2.100
- Tr li tin gi: 125
- D tr vt mc: Tin mt : 400

Tin gi NHNN: 800


- D tr bt buc: 6%[(6.000 - 800 - 300)+(12.500 - 300 - 500)+(10.850 - 200)] = 1.635
Cng cu thanh khon: 5.060
Kt lun: Ngn hng thiu kh nng thanh khon
5.060 4.755,2 = 304,8
X l: - Vay qua m: 200
- Ti chit khu : 104,8
2) Lp bng tng kt ti sn cui ngy 16/04/1999

Ti sn
1. Tin mt
2. Tin gi ngn hng
3. Tin gi NH khc
4. Tn dng
5. u t
6. Ti sn khc
Cng

BNG TNG KT TI SN
S tin
Ngun vn
400 7. Tin gi
2.435 8. Tit kim
250 9. Chng ch tin gi
20.135,2 10. Vay Nh khc
7.104,8 11. Vn t c
425 12. Ngun vn khc
30.750
Cng

S tin
4.900
11.700
10.650
400
2.700
400
30.750

3) Phn tch ri ro m ngn hng s phi chu khi li sut bin ng 0,45% ( VT: triu ng)
+ Tng ti sn c nhy li:
- Tin gi NHNN:
2.435
- Tin gi NH khc:
250
- Tn dng: 20.135,2 x 50% = 10.067,6
Cng: 12.752,6
+ Tng ti sn n nhy li:
- Tin gi:
4.900 x 30% = 1.470
- Tit kim: 11.700 x 50% = 5.850
- Vay :
400
Cng : 7.720
R = Tng TSC nhy li Tng TSN nhy li
= 12.752,6 7.720 = 5.032,6 >0
Ri ro xut hin khi li sut th trng gim
- Khi li sut th trng tng 0,45%
+ Thu nhp li tng: 12.752,6 x 0,45% = 57,387
+ Chi ph li tng: 7.720 x 0,45% = 34,74
=> Mc tng li nhun: 57,387 34,74 = 22,647
- Khi li sut th trng gim : 0,45%
+ Thu nhp li gim: 12.752,6 x (-0,45%) = -57,387
+ Chi ph li gim: 7.720 x (-0,45%) = -34,74
=> Mc gim ca li nhun: -57,387 (-34,74) = -22,647

Bi 12 trang 275
Bi lm:
1) X l cc tnh hung trn (VT: triu ng)
Xt cho khch hng Z vay
- Kh nng tr n l 100<200
- Xt ti sn m bo: 70% x 400 = 280>200
- Xt 15% VTC = 15% x 2.000 = 300>200
VTC
- Xt h s H3 =

x 100%
Tng ti sn c ri ro quy i
Tng ti sn c ri ro quy i:
- Tin gi NH khc: 20 x 20%
=
4
- Tn dng: 21.167 x 15% x 100% = 3.175,05
21.167 x 35% x 50% = 3.704,225
21.167 x 50% x 100% = 10.583,5
- u t: 6.920 x 80% x 100%
=
5.536
- Ti sn khc: 81 x 100%
=
81
Cng: 23.083,775
2.000
H3 =
x 100% = 8,66% >8%
23.083,775
Vy cho ng Z vay 100 triu
+ Cung thanh khon:
- D tr s cp: Tin mt: 962
Tin gi NHNN: 2.050
- D tr th cp: 20% x 6.920 = 1.384
Cng: 4.396
+ Cu thanh khon
- Chi tin mt: + Tin gi c k hn: 754
+ Chng ch tin gi: 489
+ Tin gi hot k: 257
- D tr bt buc = 5% [(5.898 257) +(12.586 754) + (10.655 489)]= 1.381,95
- D tr vt mc: Tin mt: 50
Tin gi: 700
- Cho vay: 100

Cng cu thanh khon: 3.731,95


Nhn xt: Ngn hng tha thanh khon
4.396 3.731,95 = 664,05

2) Lp bng tng kt ti sn cui ngy


BNG TNG KT TI SN
Ti sn
1. Tin mt
2. Tin gi NH khc
3. Tin gi NHNN
4. Tn dng
5. u t
6. Ti sn khc
Cng

S tin
50
2.081,95
20
21.267
6.200,05
81
29.700

Ngun vn
7. Tin gi
8. Tit kim
9. Chng ch tin gi
10. Vn t c
11. Ngun vn khc
Cng

3) Phn tch ri ro m ngn hng s chu khi li sut bin ng 0,5%


+ Tng ti sn c nhy li:
- Tin gi NHNN:
2.081,95
- Tin gi NH khc:
20
- Tn dng:
21.167 x 40% = 8.466,8
Tng cng: 10.568,75
+ Tng ti sn n nhy li:
- Tin gi:
35% (5898)-257 = ???
- Tit kim:
20% x 12.586 -754=???
- Chng ch tin gi:
10.166
Tng cng: 14.506,75
R = Tng TS c nhy li - Tng TS n nhy li
= 10.568,75 14.506,75 = - 3.998 <0
Ri ro xut hin khi li sut th trng tng.
- Khi li sut th trng tng 0,5%
+ Thu nhp li tng: 10.568,75 x 0,5% = 52,844
+ Chi ph li tng: 14.506,75 x 0,5% = 72,533
=> Mc li nhun gim: 52,844 72,533 = -19,689
- Khi li sut th trng gim 0,5%
+ Thu nhp li gim : 10.568,75 x (-0,5%) = -52,844
+ Chi ph li gim: 14.506,75 x (-0,5%) = -72,533
=> Mc tng li nhun: -52,844 (-72,533) = 19,689

VT: Triu ng
S tin
5.641
11.832
10.166
2.000
61
29.700

Bi 13 trang 277
Bi lm
1) X l cc tnh hung trn.
Xt cho b Lan v b Nht Minh vay
- Kh nng tr n ca khch hng l y
- Xt TSB = 70% x 2.000 = 1.400 <1.800
70% x 2.500 = 1.750 >1.200
- Xt 15% VTC = 15% x 70.354 = 10.553 > 3.000
Vn t c
Xt h s H3 =
x 100%
Tng ti sn c ri ro qui i
+ Tng ti sn c ri ro qui i :
Tin gi ngn hng khc: 1.449 x 20% = 289,8
Tn dng: 132.789 x 60% x 50%
= 39.836,7
132.789 x 40% x 100%
= 53.115,6
u t: (91.000-524) x 100%
= 90.476
Ti sn c nh: 94 x 100%
=
94
Cng :
183.812,1
Ngoi bng:
Bo lnh vay: 520.240 x 100% x 100% = 520.240
Bo lnh thanh ton : 248.215 x 100% x 100% = 248.215
Cng:
768.455
70.354 (tr phn gp vn LD vt % VTC)
H3 =
x 100% = 7,388% < 8%
183.812,1+ 768.455
Vy khng cho b Lan v b Nht Minh vay
+ Cung thanh khon:
+ Nhn tin gi:
+ Tin mt :
+ Tin gi NHNN:
+ DTTC: Bn tri phiu :50% x 524 =
=> Tng cung thanh khon :
+ Cu thanh khon:
+ Chi tin mt :

250
5.190
10.478
262
16.180
1.150

+ D tr vt mc:
8.000
+ DTBB :5%[(57.397 - 879,5 + 230) + (112.284 -270,5 + 20)] = 8.439,05
=> Tng cu thanh khon :
17.589,05
Kt lun: Ngn hng thieu thanh khon: 1409,05
-Vay qua em 760
- Ban CK cong ty: 649,05
2) Lp bng tng kt ti sn cui ngy 21/12/96
BNG TNG KT TI SN
Ti sn
1. Tin mt
2. Tin gi NHNN
3. Tin gi NH khc
4. Tn dng
5. u t
6. Ti sn khc
Cng

S tin
1.000
15.439,05
1.449
132.789
89.328,95
94
240.860

Ngun vn
7. Tin gi
8. Tit kim
9. Vay
10. Vn t c
11. Ngun vn khc

VT: Triu ng
S tin
56.747,5
112.033,5
358
70.354
607

Cng

240.860

Kg vay qua m m bn TP cng ty ( tng H3)


Bai 16:
H3=350/3.266,95+770=8,66% Z=3.970,842
Cho vay 28.
Cung TK=870
Cau TK= 1.203
Thieu 333
Cam co 341 thng phieu: Lai: 7,843
Thu 333,157: 0,157 a vao TG NHNN
Can so: 5.391
Tch san
So tien
Tieu san
1.Tien mat tai quy
120 1.Tien gi
2.TG tai NHNN
555,157 2.Tiet kiem
3.TG tai NH khac
28 3.CD
4.Tn dung
3.838 4.Vay NH khac
5.au t
642 5.Von t co
6.Tch san khac
207,843 6.Tieu san khac
Cong
5.391 Cong
Bai 18
H3=4000/38.933,5+7700=8,577%
Cung TK=7280, Cu TK=9061Thiu 1781
Vay qua m 200, cn li 1581Cm c 1589 tri phiu
Cn s 53.059
Tch San
So
Tieu San
tien
1. Tien mat tai quy 500,055 1. Tien gi
2. Tien gi tai NHNN 2.565
2. Tiet kiem
3. Tien gi tai NH 280
3. Chng ch
khac
38.400
gi

So tien
1.300
1.800
1.400
450
350
50
5.391

So
tien
12.900
18.400
tien 14.000
3.289

4. Tn dung
5. au t
6. Tch san khac

9.120
2.223,94
5

4. Vay NH khac
5. Von t co
6. Tieu san khac

4.000
500

Tong cong

53.089

Tong cong

53.089

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