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(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%
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
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
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
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
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
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
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