H THNG BI TP

MN NGN HNG THNG MAI

Bi 1:
Mt ngn hng ang tin hnh huy ng
- Tit kim 9 thng, 0,65%/thng, tr li 3 thng/ln.
- K phiu ngn hng 12 thng, li sut 8%/nm, tr li trc.
- Tit kim 12 thng, li sut 8,5%/nm, tr li 6 thng/ln.
Bit t l d tr bt buc 5%, d tr vt mc 5%. Hy so snh chi ph ca cc cch huy ng.
Bi 2:
Ngn hng c phn thng mi Quc t m t huy ng vi nhng phng thc thanh ton nh sau:
a. Tin gi loi 18 thng.
- Tr li 6 ln trong k, li sut 0,7%/thng.
- Tr li cui k, li sut 0,75%/thng.
- Tr li trc, li sut 0,68%/thng.
b. Tin gi loi 12 thng.
- Tr li 2 ln trong k, li sut 0,67%/thng
- Tr li cui k, li sut 0,72%/thng.
- Tr li trc, li sut 0,65%/thng.
Bit t l d tr bt buc vi tin gi 12 thng l 10%, vi tin gi 18 thng l 5%.
Hy so snh chi ph huy ng ca ngn hng gia cc hnh thc tr li i vi tng loi tin gi v nu
u th ca tng cch thc tr li.

a.

Bi 3:
Mt ngn hng ang tin hnh huy ng
K phiu ngn hng 24 thng, li sut 14,6%/nm, tr li trc hng nm.

b.

Tit kim 12 thng, li sut 16,5%/nm, tr li 6 thng/ln.

Hy tnh li sut tng ng tr hng thng v so snh u th ca mi cch huy ng trong tng
trng hp i vi c ngn hng v khch hng.
Bi 4: Mt ngn hng ang tin hnh huy ng
- Tin gi tit kim, k hn 12 thng, li sut 0,72%/thng, li tr hng thng, gc tr cui k.
Li khng c rt ra hng thng s c a vo ti khon tin gi thanh ton ca khch
hng vi li sut 0,25%/thng.
- Tri phiu NH 2 nm, li sut 8,5%/nm, li tr u hng nm, gc tr cui k.
Bit t l d tr bt buc vi ngun tin c k hn t 12 thng tr xung l 10%, ngun tin
c k hn trn 12 thng l 5%. Hy so snh chi ph huy ng ca ngn hng gia cc
ngun trn.

Bi 5: Ngn hng A c cc s liu sau: (s d bnh qun nm, li sut bnh qun nm, n v t
ng)
Ti sn

S d

Tin mt

Li sut
(%)

1.050

Ngun vn

S
d

Li sut
(%)

Tin gi thanh ton

3.550

Tin gi ti NHNN

580

Tin gi tit kim ngn hn

3.850

6,5

Tin gi ti TCTD khc

820

TGTK trung v di hn

3.270

7,5

Chng khon ngn hn kho bc

1.480

5,5

Vay ngn hn

2.030

Cho vay ngn hn

4.850

9,5

Vay trung v di hn

2.450

8,1

Cho vay trung hn

3.250

10,5

Vn ch s hu

Cho vay di hn

3.250

11,5

Ti sn khc

650

520

Tng TS

Tng NV

Bit n qu hn 7%, thu khc =45 t, chi khc =35 t; t l thu thu nhp l 25%.
Tnh: Thu li, chi tr li, chnh lch li sut, chnh lch li sut c bn; ROA, ROE.
Bi 6:
Ngn hng B c cc s liu sau: (S d bnh qun, li sut bnh qun nm,
n v t ng)
Ti sn

LS

H s

(%)

Tin mt
Tin gi ti NHNN

d
620
880

1,2

Ri ro
0
0,1

Tin gi ti TCTD

250

2,7

khc
Chng khon kho
bc
Cho vay ngn hn
Cho vay trung hn
Cho vay di hn
Ti sn khc
Tng Ti sn

Ngun vn

LS

Tin gi thanh ton

Tit kim ngn

d
1500
1820

(%)
1,4
4,8

0,2

hn
TGTK trung v di

1410

7,5

620

5,6
7,8

420

4,2

0,1

hn
Vay ngn hn

1900

9,8

0,7

Vay trung v di

1200

hn
Vn ch s hu

350

1570
850
410
6

12,5
13,5

0,8
1
1

Tng Ngun vn

900

6
900

Bit n qu hn ca cc khon cho vay ngn hn l 5%, ca cc khon cho vay

trung v di hn l 10%, thu sut thu TNDN l 25%, thu khc =15 t, chi khc =20
t.
2

Trong tng d n, N nhm 1 chim 70%, N nhm 2 chim 20%, cn li l N nhm 3. Gi tr

TSB ca N nhm 2 l 600t, N nhm 3 l 300t. S d Qu d phng RRTD nm trc l 11t.
Gi tr cc cam kt bo lnh l 1500 t ng, c H s ri ro l 0,8
a.
Tnh li sut bnh qun tng ngun, li sut bnh qun tng ti
sn, li sut bnh qun tng ti sn sinh li.
b.
Tnh chnh lch thu chi t li, chnh lch li sut, chnh lch li sut
c bn, ROA, ROE
c.
Tnh li sut cho vay trung bnh m bo ho vn.
d.
Tnh t l an ton vn v a ra cc bin php iu chnh cn thit bit T l an ton
vn ti thiu l 8%.
e. Gi s li sut 3 thng u nm sau tng 2%/nm, tnh tn tht c th xy ra.
f. Gi s li sut 3 thng u nm sau tng 2%/nm vi xc sut xy ra l 90%. Tnh tn tht k
vng do ri ro li sut.
g.
Gi s 20% d n cho vay sp o hn v c kh nng thu hi cao, tnh T l thanh
khon TS.
Bi 7:
Ngn hng B c cc s liu sau (S d bnh qun nm, li sut bnh qun nm,
n v t ng)
Ti sn

S
d

Tin mt

420

Tin gi ti NHNN

180

Tin gi ti TCTD
khc

250

Gi th trng

H
s
RR

S
d

Li
sut
(%)

Tin gi thanh ton

158
0

1,5

1,5

0,1

Tin gi tit kim

ngn hn

185
0

5,5

2,5

0,2

TGTK trung v di hn

151
0

7,5

0,1

Vay ngn hn

770

5,5

450

Vay trung v di hn

125
0

8,8

420

Vn ch s hu

350

Cho vay ngn hn

231
0

9,5

0,8

Cho vay trung hn

147
0

11,5

0,9

Cho hn di hn

185
0

13,5

Ti sn khc

410

Tng Ti sn

Ngun vn

Chng khon KB
- Mnh gi

Li
sut
(%)

7
310

Tng Ngun vn

7
310

Bit n qu hn ca cc khon cho vay ngn hn l 5%, ca cc khon cho vay

trung v di hn l 7%, thu sut thu TNDN l 25%, thu khc = 59 t, chi khc = 45 t.
Trong tng d n, N nhm 1 chim 60%, N nhm 2 chim 10%, cn li l N nhm 4. Gi tr
TSB ca N nhm 2 l 450t, N nhm 4 l 1500t. S d Qu d phng RRTD nm trc l 82t.
Gi tr cc cam kt bo lnh l 1200 t ng, c H s ri ro l 0,8
a. Tnh li sut bnh qun tng NV, li sut bnh qun tng TS, li sut bnh
qun tng TS sinh li.
b. Tnh chnh lch thu chi t li, chnh lch li sut, chnh lch li sut c bn,
ROA, ROE
c. Tnh li sut cho vay trung bnh m bo ROE =18%.
d. Tnh T l an ton vn v a ra bin php iu chnh cn thit bit T l ATVn ti thiu l 8%.
e. Gi s li sut 3 thng u nm sau tng 1,6%/nm, tnh Ri ro li sut (tn tht c th xy ra).
f. Gi s 20% cc khon cho vay sp o hn v c kh nng thu hi cao, tnh T l thanh khon TS.
Ch : Mnh gi ca chng khon dng tnh thu li, gi th trng dng tnh gi tr ti sn
Bi 8: Mt ngn hng c s liu v tnh hnh huy ng vn nh sau:
n v: Triu ng
Ngun vn

S d

1. Tin gi ca TCKT

69.08
5

1.1. Tin gi thanh ton

35.724

1.2. Tin gi c k hn
12 thng

33.361

2. Tin gi ca c nhn

LS
(%)

Ngun vn

S d

LS
(%)

3. Vn vay

168.5
45

1,8

3.1. Vay NHNN

3.610

4,2

4,7

3.2. Vay cc TCTD

khc

9.913

5,7

178.3
17

3.3. Pht hnh giy t

c gi

155.02
2

2.1. Tin gi thanh ton

28.243

2,4

- K phiu 9 thng

62.396

7,2

2.2. Tit kim 12 thng

62.506

6,5

- Tri phiu 2 nm

62.967

7,9

2.3. TK > 12 thng v

24 thng

67.059

8,8

- Chng ch tin gi 6
thng

29.659

7,1

2.4. Tit kim > 24 thng

20.509

9,6

4. Vn u thc u
t

4.408

Tng vn huy ng = 420. 355 tr

Bit: - T l DTBB vi tin gi v giy t c gi 12 thng l 10%, t 12 thng n 24
thng l 4%.
Ngoi ra NH cng d tr vt mc 7% so vi ton b tin gi.
- Chi ph tr li chim 80% tng chi ph, t l ti sn sinh li trong tng
ti sn l 73,5%, vn t c l 34.210 triu ng, cc khon thu khc l 3.327
tr.
- Thu sut thu TNDN l 25%
a. Xc nh mc d tr ph hp trong ngn hng.
4

b. Xc nh t l sinh li ti thiu ca ti sn sinh li m bo ho vn.

c. Xc nh t l sinh li cn thit ca ti sn sinh li m bo t l ROE
d kin l 14%.
d. Nu ngn hng mun t l sinh li ca ti sn sinh li l 12,24% v duy tr t l
ROE 14% th ti sn sinh li s thay i nh th no v bng bao nhiu?
Bi 9:
Mt ngn hng c tnh hnh v ngun vn nh sau (s d bnh qun nm,
li sut bnh qun nm, n v t ng):
Khon mc

S d

LS
(%)

Khon mc

1. Tin gi ca TCKT

S
d

LS
(%)

2. Tin gi ca dn
c

- Tin gi thanh ton

500

1,5

- Tit kim khng k

hn

250

2,4

- Tin gi khng k
hn phi giao dch

170

2,2

- Tit kim c k hn

480

6,9

- Tin gi c k hn

220

5,8

3. Vn vay

215

7,5

4. Vn ch s hu

150

Bit: cc chi ph khc, ngoi chi ph tr li l 46 t, cc khon thu khc ngoi thu li bng
12 t, thu sut thu TNDN l 25%.
a. Xc nh t l chi ph vn bnh qun cho ton b ngun vn huy ng t bn
ngoi ca ngn hng.
b. Nu ngn hng s dng 70% ngun vn huy ng t bn ngoi vo ti sn sinh
li th t l sinh li ti thiu ca ti sn sinh li l bao nhiu m bo ho
vn?
c. Nu NH d kin t l ROA l 0,9%, xc nh t l sinh li cn thit ca ti
sn sinh li m bo t l ROA d kin.
Bi 10: Ngn hng B ang theo di hp ng tn dng sau:
Cho vay 170 triu, li sut 12%/nm, thi hn 12 thng, tr gc v li cui k. Ht 12 thng, khch
hng mang 90 triu n tr v xin gia hn n 6 thng. Ngn hng c cch thu gc v li no? Hy
bnh lun v cch x l m anh/ch a ra.Bit l do khng tr c n l khch quan, NH ng
cho gia hn. Qua 6 thng gia hn, khch hng vn khng tr c n. Sau 12 thng tip theo, bit
khng th thu c khon n ny, NH bn ti sn th chp v thu c 150 triu (sau khi tr chi
ph bn). Mc li sut p dng trong thi gian qu hn l 150% li sut trn hp ng tn dng. Tin
thu c t ti sn th chp c b p li v gc khng?
Bi 11: Ngn hng B ang theo di hp ng tn dng sau:
Cho vay 70 triu, li sut 11%/ nm, thi hn 12 thng, tr gc cui k, tr li 2 ln trong k. n
thng 12, khch hng mang 50 triu n tr, phn cn li NH chuyn n qu hn. Sau 12 thng tip
theo, bit khng th thu c khon n ny, NH bn ti sn th chp v thu c 65 triu (sau khi
5

tr chi ph bn). NH c cch thu gc v li no? Gi thit khch hng tr li 6 thng u nm. Mc
li sut p dng trong thi gian qu hn l 140% li sut trn hp ng tn dng. Tin thu c t ti
sn th chp c b p li v gc khng?
Bi 12: NH A nhn c yu cu chit khu s tit kim ca khch hng vo ngy 15/06/200X. S
tin ghi trn s l 100tr, k hn 1 nm, gi vo ngy 15/08/200X-1, li sut 1,2%/thng, tr li cui
k. Li sut chit khu hin ti ca NH l 1,5%/thng. Nu rt trc hn khch hng ch c hng
li sut ca tin gi khng k hn l 0,35%/th. Tnh s tin khch hng c nhn v. Chit khu
gip khch hng li hn rt tin trc hn bao nhiu tin?
Bi 13: Ngy 15/06/200X, NH A nhn c yu cu chit khu ca khch hng mt lng tri phiu
do NH B pht hnh vo ngy 15/08/200X-2, c mnh gi l 250tr, k hn 2 nm, li sut 11%/nm, tr
li cui hng nm. NH mua li tri phiu vi gi bng 108% mnh gi. Tnh li sut chit khu ca
ngn hng. Tnh li sut thc ca tri phiu vo nm th hai sau khi chit khu i vi nh u t.
Bi 14: Mt khch hng gi chng t ln vay ngn hng 20 t ng vo ngy 15/5/X. Khch hng
ny k hp ng tn dng t u nm vi mc hn tn dng l 40 t, thi hn 1 nm. Vo ngy
15/5/X, d n ca khch hng ny ti ngn hng l 16 t, ng thi cn b tn dng cng bit c
rng d n ca khch hng ny ti cc ngn hng khc l 10 t. Ngn hng c nhng cch x l nh
th no?
Bi 15: thc hin k hoch kinh doanh qu III nm 2007, doanh nghip Minh Trang gi h s
vay vn lu ng n NH NN&PTNT M km k hoch kinh doanh. Trong giy ngh vay vn ca
doanh nghip, mc vay l 500 triu ng. Qua thm nh h s vay vn, ngn hng xc nh c cc
s liu sau
- Gi tr vt t hng ho cn mua vo trong qu l 800 triu ng
- Chi ph tr lng nhn vin: 560 triu
- Chi ph qun l kinh doanh chung: 120 triu
- Chi ph khu hao nh xng v thit b: 240 triu
- Tng s vn lu ng t c ca khch hng l 720 triu
- Gi tr ti sn th chp: 700 triu
Theo anh/ch, ngn hng c th duyt mc cho vay theo nh doanh nghip ngh khng? Ti sao?
Gi nh ngn hng c ngun vn thc hin cho vay doanh nghip, doanh nghip ch vay NH M
thc hin d n ny. NH ch cho vay ti a 70% gi tr ca TSTC.
Bi 16: Cng ty lp my in nc c nhu cu vay thc hin mt hp ng nhn mua v lp t
trm bin p theo phng thc cho vay tng ln. Tng gi tr hp ng khon gn tr gi 5 t (gi thit
hp ng m bo ngun thanh ton chc chn), thi gian thc hin hp ng t 1/4/200X n
1/10/200X. Bn A ng trc 1,5 t, s tin cn li s c thanh ton lm 2 ln bng nhau, ln u
vo cui thng 8, ln th 2 sau khi cng trnh bn giao 1 thng. Trong thng 3, cng ty c xut trnh
mt hp ng k mua my bin p tr gi 3,8 t, phi thanh ton tin ngay trong thng sau. Bit

vn t c cng ty tham gia vo cng trnh l 300 triu, tng chi ph cho vn chuyn v lp t thit b
l 450 triu; li sut cho vay hin hnh 1,1%/thng.
Yu cu:
a. a ra quyt nh/kin ngh v vic cho vay i vi Cng ty. Gii thch.
b. Nu cho vay, xc nh quy m, thi hn cho vay, s tin li v gc c tr mi ln, bit rng
gc c tr lm 2 ln bng nhau khi Cng ty c ngun thu.
Bi 17:
Cng ty thit k v xy dng s 3 c nhu cu vay ngn hng X 3,7 t ng thi cng cng trnh
trng thu (cng trnh c u t bng vn ngn sch c duyt). Cng ty ngh c vay 7
thng, t thng 6/200X, li sut 1,05%/thng. Gi tr hp ng l 5 t ng, thi gian thc hin hp
ng theo k hoch t 1/6 n 1/11/200X. Ch u t ng trc 10% gi tr hp ng v gi li 15%
n khi ht hn bo hnh (1 nm). Phn cn li thanh ton lm 2 ln bng nhau, ln u vo cui thng
8, ln th 2 sau khi cng trnh c bn giao 1 thng. Li nh mc xy lp l 10% gi tr hp ng.
n v c sn my mc thi cng, chi ph khu hao my mc chim 40% tng chi ph.
Ngn hng c duyt mc vay vn m cng ty ngh khng? Nu c, mc cho vay l bao nhiu? Thi
hn vay ti a l bao lu? Thu n vo nhng thi im no v s gc, li thu c mi ln bit vn
vay s c tr lm 2 ln bng nhau khi cng ty c ngun thu.
Bi 18:
Cng ty thng mi Sao mai mun xin hn mc vay vn lu ng ngn hng NN&PTNT X l 18 t
ng. Cng ty trnh bn bo co ti chnh gn nht (s d bnh qun c nm, n v tnh: t ng)
TI SN
1. TSL

S d

NGUN VN

32,5 1. N phi tr

- Vn bng tin

0,5 - Cc khon phi tr

- Cc khon phi thu

2 - Vay ngn hn ngn hng X

- Hng d tr

30

2. TSC

90 2. Vn ch s hu

- Nguyn gi
- Hao mn lu k
Tng Ti sn

S d
22,5
10
12,5
100

250
(160)
122,5

Tng Ngun vn

122,5

Doanh thu thun:

190
Thu nhp rng sau thu:
12,3
Hin ti Cng ty ang vay ngn hng theo phng thc cho vay tng ln. Phng thc ny gy nhiu
kh khn cho cng ty, hn na nhu cu vay pht sinh thng xuyn nn cng ty ngh ngn hng
chuyn thnh phng thc cho vay theo hn mc. Cng ty cng trnh phng n m rng d tr
tng thm doanh thu 10% trong nm sau. Hy phn tch v a ra phn quyt. Bit vng quay vn lu
ng nm sau ca Cng ty khng thay i.
Bi 19:
7

Ngy 15/9/200X Cng ty CP A gi chi nhnh NHTM B h s ngh vay vn ngn hn vi mc

ngh hn mc tn dng qu 4/200X l 3.000 tr ng phc v k hoch sn xut trong qu.
Sau khi thm nh cn b tn dng ngn hng thng nht vi cng ty cc s liu sau y:
Ni dung

S tin (triu ng)

Gi tr vt t hng ha cn mua vo

12.910

Gi tr sn xut khc pht sinh trong qu

9.875

TS lu ng bnh qun

6.150

Doanh thu thun

21.525

Vn lu ng t c v huy ng khc ca cng ty

3.660

Tng gi tr TS th chp ca cng ty

4.150

Vi d liu trn, cn b tn dng ngh xc nh HMTD qu 4 cho cng ty l 2.905 triu ng.
Trong 10 ngy u thng 10/07, cng ty pht sinh 1 s nghip v v cn b tn dng ngh gii
quyt cho vay ngn hn nhng khon sau y vi cng ty:
- Ngy 2/10: cho vay tr li NH:
21 triu
- Ngy 3/10: cho vay mua NVL:
386 tr
- Ngy 8/10: cho vay mua t ti:
464 tr
- Ngy 9/10: cho vay np thu thu nhp: 75 tr
- Ngy 10/10: cho vay tr lng cng nhn: 228 tr
Yu cu:
- Nhn xt v th tc h s vay vn ca cng ty.
- Nhn xt v nhng ngh ca cn b tn dng l ng hay sai? Ti sao?
Bit rng
- Ngun vn ca NH p ng nhu cu hp l ca cng ty
- Cng ty sn xut kinh doanh c li v l KH truyn thng ca NH.
- Mc cho vay ti a bng 70% gi tr TS th chp.
- D n vn lu ng u qu 4/07 ca cng ty l 700 tr ng
Bi 20:
Trc 5/2008 cng ty cao su ng Nai gi n NH h s vay vn c nh thc hin d n m rng
sn xut (cng trnh t lm). Sau khi xem xt v thm nh d n u t NH thng nht vi cng ty
v cc s liu sau:
- Chi ph xy lp: 2.500 triu.
- Chi ph XDCB khc: 800 triu
- Chi ph mua thit b v vn chuyn lp t thit b: 3.210 triu
- Vn t c ca cng ty tham gia thc hin d n bng 30% tng gi tr d n
- Cc ngun khc tham gia d n: 280 triu
- Li nhun cng ty thu c hng nm sau khi u t l 2.250 triu (tng 25% so vi trc
khi u t)
- T l khu hao TSC hng nm: 20%
- Gi tr ti sn th chp: 6.170 triu
8

Trong 6/2008 cng ty c pht sinh mt s nghip v kinh t nh sau:

Ngy 5/6:
Vay thanh ton tin mua xi mng, ct si: 195 triu
Vay cho CBCNV i ngh mt: 50 triu
Ngy 8/6:
Vay thanh ton tin mua my mc thit b 600 triu
Vay mua m cao su: 200 triu
Ngy 10/6:
Vay np thu thu nhp doanh nghip: 200 triu
Vay tr tin vn chuyn my mc thit b: 10 triu
Yu cu:
a. Xc nh mc cho vay v thi hn cho vay i vi d n.
b. Gii quyt cc nghip v pht sinh v gii thch cc trng hp cn thit
Bit rng:
- Ton b li nhun tng thm sau khi thc hin d n u c dng tr n NH
- Ngun vn khc dng tr n NH l: 85,1 triu/nm
- Kh nng ngun vn ca NH p ng nhu cu vay ca cng ty
- D n ti khon cho vay vn c nh ca cng ty cui ngy 4/6/08 l 850 triu
- Ngn hng cho vay ti a bng 70% gi tr ti sn th chp
- D n khi cng 1/5/08 v d nh hon thnh a vo s dng 1/11/08.

MT S CNG THC TRONG NGN HNG THNG MI

1. Quy i Li sut tr nhiu ln trong k (ik) v Li sut tng ng tr vo cui k (NEC)
n

n
NEC = (1 + i k ) 1 = 1 + 1
n

i: li sut c k

n: s k tnh li

2. Quy i Li sut tng ng tr vo cui k (NEC) v Li sut tr nhiu ln trong k (ik)

i k = n (1 + NEC ) 1

3. Quy i Li sut tr trc (I) v Li sut tng ng tr vo cui k (NEC)

NEC =

I
1 I

4. Quy i NEC cha c d tr v NEC c d tr

NEC cdutru =

5.

NEC khongcodut

Li sut bnh qun Tng ngun vn

Laisuatbin hquantongn guonvon =

6.

Chitralai
TongNguonv on

Li sut bnh qun Tng Ti sn

Laisuatbin hquanTongT aisan =

7.

ru

1 % Dutru

Thulai
TongTaisan

Li sut bnh qun Tng Ti sn sinh li

Laisuatbin hquanTongT aisan sinh lai =

8.

Chnh lch li sut

Chenhlechl aisuat =

9.

Thulai Chitralai
TongTaisan

Chnh lch li sut c bn

Chenhlechl aisuatcoba n =

10.

Thulai
TongTaisan sinh lai

Thulai Chitralai
TongTaisan sinh lai

LNTT = Doanh thu Chi ph = (Thu li + Thu khc) (Chi li + Chi khc)
= (Thu li Chi li) + (Thu khc Chi khc)
= Chnh lch thu chi li + Chnh lch thu chi khc

11.

LNST = LNTT Thu TNDN = LNTT LNTT x Thu sut

= LNTT x (1 Thu sut)

12.

ROA
ROA =

13.

LN ST
TongTaisan

ROE
10

ROE =

14.

LN ST
Vonchusohu u

T l an ton vn
Tyleantoan von =

Vonchusohu u
TaisanCodi euchinhRui ro
n

TaisanCodi euchinhRuiro = TSConoiban gvaNgoaibang i xHesoRRi

i =1

15.

D phng RRTD
= R = max {0, (A - C)} x r

D phng c th

Trong : R: s tin d phng c th phi trch

A: gi tr ca khon n
C: gi tr ca ti sn bo m
r: t l trch lp d phng c th
T l trch lp d phng c th i vi cc nhm n:
a) Nhm 1 (N tiu chun):

0%

b) Nhm 2 (N cn ch ):
c) Nhm 3 (N di tiu chun):

5%
20%

d) Nhm 4 (N nghi ng):

50%

) Nhm 5 (N c kh nng mt vn):

100%

D phng chung = 0,75% x D n Nhm 1 n Nhm 4

Chi ph DPRRTD phi trch trong k = CP DPRR (c th v chung) S d qu DPRR ( trch)
16.

Ri ro Li sut
Ri ro Li sut = Khe h nhy cm LS x Mc thay i LS
Khe h nhy cm li sut = Ti sn nhy cm Ngun vn nhy cm
= Ti sn ngn hn nhy cm LS Ngun vn ngn hn nhy cm LS
Ti sn ngn hn NC LS = TG ti NHNN + TG ti cc TCTD + Chng khon thanh khon + Cc
khon cho vay ngn hn + Cc khon cho vay trung di hn sp o hn
Ngun vn ngn hn nhy cm LS = TG thanh ton + Tit kim ngn hn + Vay ngn hn + Pht
hnh Giy t c gi ngn hn

17.

T l thanh khon ti sn
Tylethanhk hoantaisan

TSthanhkho an
TongTaisan

Ti sn thanh khon = Tin + TG ti NHNN + TG ti cc TCTD + Chng khon thanh khon + Cc

khon cho vay sp o hn
18.

3 phng php thu n Gc v Li trong trng hp c N qu hn

11

a. Thu Li trc, thu Gc sau

b. Thu Gc trc, thu Li sau
c. Thu mt phn Gc v Li tng ng trong tng s tin phi tr
19.

Mc vn cho vay trong Cho vay tng ln

Nhu cu vn lu ng = Nhu cu vn ngn hn cho hot ng kinh doanh
Mc vn cho vay = Nhu cu vn ngn hn cho hot ng kinh doanh Vn lu ng t c v
cc ngun vn khc nu c
Mc vn cho vay (Gi tr Ti sn th chp x T l cho vay theo TSTC)

20.

Mc vn cho vay trong Cho vay theo hn mc tn dng

Vng quay vn = Doanh thu thun/TSL
Nhu cu vn lu ng = Nhu cu vn ngn hn cho 1 vng quay vn
Mc vn cho vay = Nhu cu vn lu ng Vn lu ng t c v cc ngun vn khc nu c
21. So snh u th ca cc cch tr li khc nhau:
2. Tr li nhiu ln trong k:
-

Khch hng c th nhn c li nh k nhm p ng nhu cu chi tiu thng xuyn.

Nu khng rt ra, tin li cha rt vn tip tc sinh li

Li sut (tng ng cui k) thp hn hnh thc tr li cui k

3. Tr li cui k:
-

Khch hng nhn c li cao hn nhng n cui k mi nhn c. Nu trong k cn

tin chi tiu th khng c hoc phi rt trc hn, hng LS thp

4. Tr li trc:
-

V bn cht tng t nh tr li sau v gi vo 1 khon tin v rt ra mt s tin ln hn,

mc d LS danh ngha nim yt (LS tr trc) thp hn LS nim yt tr sau.

22. So snh s khc nhau gia Tin gi v Tin vay: (c im Tin gi v Tin vay, Chng 2, SGK)
Tiu ch
iu kin hon tr
Tnh n nh

Tin gi
Tin vay
Theo yu cu ca ngi gi
Ch phi tr khi o hn
Mc d tin gi phi hon tr theo yu cu, Phn ln cc khon tin vay (vay
nhng khch hng gi vo hng li nn trn TT lin NH v vay ca
li sut tin gi ca NH c tnh cnh tranh NHTW) c dng p ng
vi cc NH trn cng a bn, tin gi ni nhu cu thanh ton, c k hn
chung c tnh n nh cao hn tin vay

ngn, nn mc d ch phi hon

tr theo yu cu, tin vay ni
chung c tnh n nh km hn
tin gi

12

D tr bt buc

Phi DTBB i vi TG v GTCG theo t l Khng phi d tr bt buc, tr

Bo him

quy nh ca NHTW
huy ng vn t GTCG
NH phi mua bo him cho tin gi ca mt Khng phi mua bo him

s i tng nht nh
Tnh a dng ca cc Rt a dng

Km a dng hn

sn phm huy ng
T trng trong tng Chim t trng ln v l mc tiu tng Chim t trng nh hn v NH
ngun vn ca NH
Chi ph tr li

trng hng nm
ch i vay khi cn thit
Thp hn tin vay cng k hn v cng i Cao hn tin vay cng k hn v
tng huy ng

cng i tng huy ng

13

RI RO LI SUT
1. Khi nim: l kh nng xy ra tn tht ngoi d kin gn vi nhng thay i ca li sut v
nhiu nhn t khc nh cu trc, k hn ca ti sn v ngun, quy m v k hn ca cc hp ng.
2. V d: Ti thi im t, mt NH c ngun vn v ti sn nh sau (n v t , li sut bqun nm):
TI SN
Ti sn ngn hn
(TS Nhy cm LS)
Ti sn di hn
(TS km/khng Nhy cm LS)
Tng Ti sn

120

6%

80

10%

200

NGUN VN
Ngun vn ngn hn
(NV Nhy cm LS)
Ngun vn di hn
(NV km/khng Nhy cm LS)
Tng Ngun vn

150

4%

50

7%

200

Ti sn ngn hn nhy cm LS l nhng ti sn s o hn trong thi gian ngn nh tin gi ti

NHNN, tin gi ti cc TCTD khc, cc chng khon ngn hn/thanh khon, cho vay ngn hn, cho
vay trung di hn sp n hn tr, cho vay trung di hn c li sut th ni,.
Ti sn di hn km/khng nhy cm LS l nhng ti sn s o hn trong thi gian di nh cc
khon cho vay trung-di hn, u t trung-di hn,
Ngun vn ngn hn nhy cm LS l nhng khon huy ng s phi hon tr trong thi gian ngn
nh tin gi ngn hn, tin vay ngn hn, tin huy ng trung di hn sp n hn tr,
Ngun vn di hn km/khng nhy cm LS l nhng khon mc ngun vn c thi gian s dng di
nh tin gi trung di hn, giy t c gi trung di hn, vn ch s hu,
Chnh lch thu chi lit = Thu li Chi li = (120 x 6% + 80 x 10%) (150 x 4% + 50 x 7%)
Gi s ti thi im (t+1) li sut th trng tng thm 2%/nm i vi c ti sn v ngun vn. Khi
nhng ti sn v ngun vn ngn hn (nhy cm li sut) s c li sut cao hn trc y 2%, cn
nhng ti sn v ngun vn di hn (khng/km nhy cm li sut) s c li sut khng i.
(Chnh lch thu chi li)t+1 = Thu li Chi li = (120 x 8% + 80 x 10%) (150 x 6% + 50 x 7%)
Thay i Chnh lch thu chi li

= (Chnh lch thu chi lit+1) (Chnh lch thu chi lit)
= 120 x (8% - 6%) 150 x (6% - 4%)
= (120 150) x 2% = (-30) x (2%) = (-0,6) t
= (TS NC LS NV NC LS ) x Mc thay i LS
= Khe h LS x Mc thay i li sut

Thay i Chnh lch li sut

= Thay i Chnh lch thu chi li / Tng TS

14

= (-0,6) / 200 = (-0,3%) /nm

Ch :

nu LS tng Mc thay i LS > 0

nu LS gim Mc thay i LS < 0

3. Nguyn nhn gy ra Ri ro Li sut

Nh vy, khi li sut tng lm chi ph tr li tng nhiu hn thu li, lm cho Chnh lch thu chi t
li gim i (-0,6 t). Nguyn nhn l do:
(1)S khng ph hp v k hn ca ti sn v ngun vn Khe h LS 0. Nu khe h LS = 0,
cho d li sut co tng hay gim, Chnh lch thu chi li s khng thay i
(2)Li sut th trng thay i ngc chiu vi d kin ca NH. Trong v d trn, khi duy tr
khe h li sut < 0 , NH d kin li sut gim (Mc thay i LS < 0), nhng thc t l LS tng
ln (Mc thay i LS > 0), lm thu nhp t li ca NH gim RRo LS xy ra.
(3)NH s dng li sut c nh trong cc hp ng. Nu NH th ni tt c cc hp ng huy
ng v s dng vn, thu li v chi li s u tng/gim nh nhau khi li sut thay i v
khng c ri ro LS.
Nu NH duy tr Khe h LS > 0 (LS th trng v Chnh lch LS c mi quan h t l thun):
-

Khi li sut trn th trng tng, chnh lch li sut tng

Khi li sut trn th trng gim, chnh lch li sut gim

Nu NH duy tr Khe h LS < 0 (LS th trng v Chnh lch LS c mi quan h t l nghch):

-

Khi li sut trn th trng tng, chnh lch li sut gim

Khi li sut trn th trng gim, chnh lch li sut tng

Do vy,

khi NH d tnh LS s tng, NH nn duy tr Khe h LS dng

khi NH d tnh LS s gim, NH nn duy tr Khe h LS m

Ri ro LS c th phn nh bng s thay i (tn tht) trong thu nhp tng lai khi LS thay i:
(1)S tuyt i:
Thay i Chnh lch thu chi li = Khe h LS x Mc thay i li sut
(2)S tng i:
Thay i Chnh lch li sut

= Thay i Chnh lch thu chi li / Tng TS

= (Khe h LS x Mc thay i li sut) / Tng TS

hay:
Thay i Chnh lch li sut c bn = Thay i Chnh lch thu chi li / Tng TSSL
= (Khe h LS x Mc thay i li sut) / Tng TSSL
4. Hn ch ri ro li sut
15

4.1

Duy tr khe h li sut bng 0 (ph hp v k hn ca ti sn v ngun)

4.2 Trao i LS
Gi s c 2 t chc tn dng:
-

Ngn hng A, c tin cy tn dng cao, ang duy tr khe h li sut dng, v c th vay

trung di hn vi li sut 10%/nm, vay ngn hn vi li sut LIBOR.

-

Cng ty ti chnh B, c tin cy tn dng thp hn, ang duy tr khe h li sut m, v c

th vay trung di hn vi li sut 12%/nm, vay ngn hn vi li sut (LIBOR +1%).

Sau y l BCKT ca 2 t chc trc khi hon i li sut
-

Ngn hng A:

TI SN
Ti sn ngn hn (TS Nhy
cm LS)
Ti sn di hn (TS
km/khng Nhy cm LS)
Tng Ti sn
-

450
50
500

NGUN VN
Ngun vn ngn hn (NV
300
Nhy cm LS)
Ngun vn di hn (NV
200
km/khng Nhy cm LS)
Tng Ngun vn
500

LIBOR
10%

Cng ty ti chnh B:

TI SN
Ti sn ngn hn (TS Nhy
cm LS)
Ti sn di hn (TS
km/khng Nhy cm LS)
Tng Ti sn

150
280
430

NGUN VN
Ngun vn ngn hn (NV
320
Nhy cm LS)
Ngun vn di hn (NV
110
km/khng Nhy cm LS)
Tng Ngun vn
430

LIBOR + 1%
12%

A mun tng vay ngn hn, B mun tng vay trung di hn gim Khe h li sut, nn hai bn k
hp ng i cho li sut vi ni dung: A vay di hn (v d 100t) h cho B v B tr cho A li sut
10%. B vay ngn hn (cng s tin, 100 t) h cho A v A tr cho B li sut (LIBOR 0,75%).
V A v B vay h nhau cng mt s tin (iu kin bt buc trong hp ng trao i li sut) nn hai
bn khng cn trao s vn ny cho nhau, m ch cn chuyn phn tin li.
Sau khi hon i, A dng ngun vn ngn hn m B vay h thay th cho ngun vn trung v di hn,
gim Khe h li sut, v c Bng cn i k ton nh sau:
TI SN
Ti sn ngn hn (TS Nhy
cm LS)
Ti sn di hn (TS

450
50

NGUN VN
Ngun vn ngn hn (NV
400
Nhy cm LS)
Ngun vn di hn (NV
100
16

LIBOR
10%

km/khng Nhy cm LS)

Tng Ti sn

500

km/khng Nhy cm LS)

Tng Ngun vn

500

A phi tr (100t x 10%) c 100t trung di hn (vay h B) v tr cho B: 100t x (LIBOR 0,75%)
c c 100t m B vay h v chuyn sang cho A. Nhng A khng phi vay 100t ngn hn na
nn tit kim c (100t x LIBOR).
A c li (100t x 10%) do B chuyn sang v (100t x LIBOR) do tit kim c chi ph.
A phi chi (100t x 10%) c c ngun trung di hn vay h B, v 100t x (LIBOR 0,75%)
tr cho B do B vay h ngun ngn hn.
Li ca A

= [(100t x 10%) + (100t x LIBOR)] [(100t x 10%) + 100t x (LIBOR 0,75%)]

= 100t x (10% + LIBOR 10% - LIBOR + 0,75%)
= 100 t x 0,75%

Sau khi hon i, B dng ngun vn trung di hn hn m A vay h thay th cho ngun vn ngn hn,
gim Khe h li sut, v c Bng cn i k ton nh sau:
TI SN
Ti sn ngn hn (TS Nhy
cm LS)
Ti sn di hn (TS
km/khng Nhy cm LS)
Tng Ti sn

150
280
430

NGUN VN
Ngun vn ngn hn (NV
220
Nhy cm LS)
Ngun vn di hn (NV
210
km/khng Nhy cm LS)
Tng Ngun vn
430

LIBOR + 1%
12%

B phi tr cho A (100t x 10%) c 100t trung di hn (do A vay h) v tr 100t x (LIBOR + 1%)
c c 100t vay h A. Nhng B khng phi vay 100t trung di hn na nn tit kim c
(100t x 12%).
B c li (100t x (LIBOR 0,75%)) do A chuyn sang v (100t x 12%) do tit kim chi ph.
B phi chi (100t x 10%) c c ngun trung di hn do A vay h, v 100t x (LIBOR + 1%)
c ngun ngn hn vay h cho A.
Li ca B = [(100t x (LIBOR 0,75%)) + (100t x 12%)] [(100t x 10%) + 100t x (LIBOR+
1%)]
= 100 t x (LIBOR 0,75% + 12% - 10% - LIBOR 1%)
= 100 t x 0,25%
Nh vy, khe h li sut ca c A v B u gim xung sau khi hon i li sut, gip gim tn tht
khi xy ra ri ro li sut.
4.3

S dng li sut th ni (xem gio trnh)

4.4 S dng cc hp ng k hn
17

Gi s mt Ngn hng c Bng cn i k ton nh sau:

TI SN
Ti sn ngn hn (TS Nhy
cm LS)
Ti sn di hn (TS
km/khng Nhy cm LS)
Tng Ti sn

150
280
430

NGUN VN
Ngun vn ngn hn (NV
Nhy cm LS)
Ngun vn di hn (NV
km/khng Nhy cm LS)
Tng Ngun vn

320
110
430

Ngn hng c Khe h li sut m, nn nu li sut tng, thu nhp ca NH s gim. Khi li sut tng,
gi ca tri phiu cng gim. Ngn hng k hp ng bn 100t mnh gi Tri phiu vi gi
108t, giao sau 3 thng.
Sau 3 thng, nu li sut tng nh NH d kin, gi tri phiu s gim xung (v d cn 102 t), NH
tin hnh mua 100t Mnh gi vi gi 102 t v nhn c 108 t. Li ca giao dch ny l 6t, s b
cho tn tht do Chnh lch thu chi li gim i khi li sut tng.
Nu sau 3 thng, LS khng tng m gim xung lm gi Tri phiu tng ln (v d 115t), NH tin
hnh mua 100t Mnh gi vi gi 115t v nhn c 108 t. L ca giao dch ny l 7t, s c b
p bi li do Chnh lch thu chi li tng i khi li sut gim.
i vi NH c khe h li sut dng, NH tin hnh giao dch ngc li (k hp ng mua tri
phiu vi gi hin tai, nhng nhn trong tng lai).

18

P N BI TP
Bi 1:
a. Tit kim 9 thng, 0,65%/thng, tr li 3 thng/ln.
ik = 0,65% x 3 = 1,95%/3th
NEC cha c d tr = (1 + ik)n 1 = (1 + 1,95%)3 1 =
NEC c d tr = NEC cha c d tr / (1-10%) =
i hng thng = (1 + NEC c d tr)1/9 -1 =
b. K phiu ngn hng 12 thng, li sut 8%/nm, tr li trc.
NEC = I/(1-I) = 8% / (1 8%) =
NEC c d tr = NEC cha c d tr / (1-10%) =
i hng thng = (1 + NEC c d tr)1/12 -1 =
c. Tit kim 12 thng, li sut 8,5%/nm, tr li 6 thng/ln
ik = 8,5%/2 = 4,25%/6th
NEC cha c d tr = (1 + ik)n 1 = (1 + 4,25%)2 1 =
NEC c d tr = NEC cha c d tr / (1-10%) =
i hng thng = (1 + NEC c d tr)1/12 -1 =
Bi 2:
a. Tin gi loi 18 thng:
- Tr li 6 ln trong k, li sut 0,7%/thng:
NEC
- Tr li cui k, li sut 0,75%/thng:
NEC
- Tr li trc, li sut 0,68%/thng:

c d tr

NEC cha c d tr = (1 + 0,7%x3)6 1 =

=

NEC cha c d tr = 0,75% x 18 =

c d tr

I = 0,68% x 18 = 12,24%/18th
NEC cha c d tr = I/(1-I) = 12,24%/ (1 - 12,24%) =
NEC

c d tr

b. Tin gi loi 12 thng:

- Tr li 2 ln trong k, li sut 0,67%/thng:

NEC

c d tr

- Tr li cui k, li sut 0,72%/thng:

NEC

c d tr

- Tr li trc, li sut 0,65%/thng:

NEC

c d tr

So snh u th:
5. Tr li nhiu ln trong k:
-

Khch hng c th nhn c li nh k nhm p ng nhu cu chi tiu thng xuyn.

Nu khng rt ra, tin li cha rt vn tip tc sinh li

Li sut (tng ng cui k) thp hn hnh thc tr li cui k

19

6. Tr li cui k:
-

Khch hng nhn c li cao hn nhng n cui k mi nhn c. Nu trong k cn

tin chi tiu th khng c hoc phi rt trc hn, hng LS thp

7. Tr li trc:
-

V bn cht tng t nh tr li sau v gi vo 1 khon tin v rt ra mt s tin ln hn,

mc d LS danh ngha nim yt (LS tr trc) thp hn LS nim yt tr sau.

Bi 3:
a. K phiu ngn hng 24 thng, li sut 16,4%/nm, tr li trc hng nm.
LS tr sau hng nm = 16,4%/(1 16,4%) = 19,6%/nm
NEC ko c d tr = (1 + 19,6%)2 -1 = 43,08%/24th
NEC c d tr = 43,08%/(1 5%) = 45,35%/24th
LS tng ng hng thng = (1 + 45,35%)1/24 -1 = 1,57%/th
b. Tit kim 12 thng, li sut 16,5%/nm, tr li 6 thng/ln.
NEC ko c d tr = (1 + 16,5%/2)2 -1 = 17,18%/12th
NEC c d tr = 17,18%/(1 10%) = 19,09%/12th
LS tng ng hng thng = (1 + 19,09%)1/12 -1 = 1,47%/th
So snh u th ca mi cch huy ng:
- So snh gia tr li trc v tr li nhiu ln trong k
- So snh gia Tin vay (KP) v Tin gi (TK) (xem SGK, phn c im ca Tin gi v Tin vay
trong Chng 3)
Tiu ch
iu kin hon tr
Tnh n nh
D tr bt buc

Tin gi
Tin vay
Theo yu cu ca ngi gi
Ch phi tr khi o hn
Thp hn tin vay cng k hn
Cao hn tin gi cng k hn
Phi DTBB i vi TG v GTCG theo t l Khng phi d tr bt buc, tr

Bo him

quy nh ca NHTW
huy ng vn t GTCG
NH phi mua bo him cho tin gi ca mt Khng phi mua bo him

s i tng nht nh
Tnh a dng ca cc Rt a dng

Km a dng hn

sn phm huy ng
T trng trong tng Chim t trng ln v l mc tiu tng Chim t trng nh hn v NH
ngun vn ca NH
Chi ph tr li

trng hng nm
ch i vay khi cn thit
Thp hn tin vay cng k hn v cng i Cao hn tin vay cng k hn v
tng huy ng

cng i tng huy ng

20

Bi 4: a. Tin gi tit kim, k hn 12 thng, li sut 0,72%/thng, li tr hng thng, gc tr cui

k. Li khng c rt ra hng thng s c a vo ti khon tin gi thanh ton ca khch hng
vi li sut 0,25%/thng.
Li sut nhn c mi thng t ti khon tit kim l:
0,72%
S tin trn ti khon tin gi thanh ton sau 12 thng l:
NEC cha c d tr = 0,72% x [(1+ 0,25%)12 -1]/0,25% = 8,76% /nm
NEC c d tr = 8,76% / (1-10%) = 9,73% /nm
b. Tri phiu NH 2 nm, li sut 8,5%/nm, li tr u hng nm, gc tr cui k.
Li sut tr cui hng nm = 8,5% / (1 - 8,5%) = 9,29 % /nm
NEC cha c d tr = (1+ 9,29 %)2 -1 = 19,44% / 2nm
NEC c d tr = 19,44% / (1 5%) = 20,47% / 2nm
Li sut tng ng tr hng nm = (1 + 20,47%) -1 = 9,76% /nm
Vy chi ph ca Tri phiu 2 nm cao hn Tit kim 12 thng
Bi 5:
Thu li = 580 x 1% + 820 x 2% + 1480 x 5,5% + 4.850 x (1-7%) x 9.5% + 3250 x (1-7%) x 10,5% +
3250 x (1-7%) x 11,5% = 1197,05
Chi li = 3.550 x 2% + 3.850 x 6,5% + 3.270 x 7,5% + 2.030 x 6% + 2.450 x 8,1% = 886,75
c.

Chnh lch thu chi t li = Thu li Chi li = 1197,05 886,75 = 310,30

CLLS = Chnh lch thu chi t li /TS = 310,30/ 15.800 = ..(%)

CLLSCB = Chnh lch thu chi t li /TSSL = 310,30/(15.800 1050 - 520) = ..(%)
LNTT = Chnh lch thu chi t li + (Thu khc chi khc) = 310,30 + (45-35) = 320,30
LNST = 320,30 x (1- 0,25) = 240,225
ROA = 240,225/ 15.800 =
ROE = 240,225/ 650 =
Bi 6:
a.

Thu li = 880 x 1,2% + 250 x 2,7% + 420 x 4,2% + 1.900 x (1-5%) x 9.8% + 1.570 x (1-10%) x
12,5% + 850 x (1-10%) x 13,5% = 491,74

Chi li = 1500 x 1,4% + 1820 x 4,8% + ..+ 1.200 x 7,8% = 342,43

LS bq TNV = Chi li/ NV =
LS bq TTS = Thu li / TS =
LS bq TSSL = Thu li / TSSL =
b.

Chnh lch thu chi t li = Thu li Chi li = 491,74 342,43 = 149,31

CLLS = Chnh lch thu chi t li /TS = 149,31/6900 = 2,16 %/nm

CLLSCB = Chnh lch thu chi t li /TSSL = 149,31/(6900 620 - 410) = 2,54 (%)/nm
Tnh chi ph d phng RRTD phi trch trong k:
21

Tng d n = 1900 + 1570 + 850 = 4320

D phng chung = 4320 x 0,75% = 32,4
DPRR N nhm 2 = (4320 x 20% - 600) x 5% = 13,2
DPRR N nhm 3 = (4320 x 10% - 300) x 20% = 26,4
Chi ph DPRR phi trch = (13,2 + 26,4 + 32,4) 11 = 61
LNTT = Chnh lch thu chi t li + (Thu khc chi khc - DPRR) = 149,31 + (15-20-61) = 83,31
LNST = 83,31 x (1- 0,25) = 62,48
ROA = 62,48/ 6900 =
ROE = 62,48/ 350 =
c.

Tnh li sut cho vay trung bnh m bo ho vn.

Gi X l LS cho vay trung bnh m bo ha vn
NH ha vn khi DT = CP
DThu = Thu li + Thu khc
= 880 x 1,2% + 250 x 2,7% + 420 x 4,2% + 1900 x (1-5%) x X + 1570 x (1-10%) x X + 850 x

(1-10%) x X + 15 = 49,95 + 4078,95 x X

Chi ph = Chi li + Chi khc + DPRR
= 342,43 + 20 + 61 = 423,43
49,95 + 4078,95 x X = 423,43
d.

X = 9,16%

TS iu chnh RR = 620 x 0 + 880 x 0,1 + . + 410 x 1 + 1500 x 0,8 = 5226

H s an ton vn = 350 / 5226 = 6,7% < 8%

iu chnh:
- Tng VCSH bng cch huy ng thm vn gp, gi li LN, pht hnh TPhiu chuyn i k hn di
- Gim TS iu chnh RR bng cch iu chnh c cu TS theo hng tng TS an ton, gim TS ri ro
e.

Tnh Ri ro LS:

TSNC LS = 880 + 250 + 420 + 1900 = 3450

NVNC LS = 1500 + 1820 + 620 = 3940
Khe h NC LS = 3450 3940 = (-490)
Ri ro LS (trong 3 thng) = Thay i thu chi t li = (-490) x (2% x 3/12) = (-2,45) t
Ri ro LS (trong 3 thng) = Thay i Chnh lch LS c bn = Thay i thu chi t li/ TSSL = (2,45)/5870 = (%)
Ch : Ri ro LS tnh cu (d) khng phi l kh nng c th xy ra s thay i li sut ngc vi d
bo ca NH gy RR li sut, nhng c th c phn nh bng s thay i (tn tht) trong thu nhp
tng lai (tnh bng s tuyt i Thay i Chnh lch thu chi li, hay s tng i Thay i Chnh
lch li sut hoc Chnh lch li sut c bn) khi LS thay i.
f. Gi s li sut 3 thng u nm sau tng 2%/nm vi xc sut xy ra l 90%. Tnh tn tht k
vng do ri ro li sut.
22

TH

Ni dung

Xc xut

Tn tht v
Chnh lch
thu chi li

Tn tht v
Chnh lch
LS

Li sut 3 thng u nm sau tng 2%/nm

90%

(-0,142%)

(-2,45)

Li sut 3 thng u nm sau khng tng 2%/nm

10%

0%

Tn tht k vng:
Thay i thu chi t li = 90% x (-2,45) + 0% x 0 = 2,205 t ng
Thay i Chnh lch LS = 90% x (-0,142%) + 10% x 0% = 0,1278%/nm
Gi s 20% cc khon cho vay sp o hn v c kh nng thu hi cao, tnh T l TK TS
TS thanh khon = 620 + 880 + 250 + 420 + (1900 + 1570 + 850) x 0,2 = 3034
T l thanh khon TS = 3034 / 6900 = 43,97%
Bi 8:
Tng Ti sn = Tng Ngun vn = 420.355 + 34.210 = 454.565 tr
TSSL = 454.565 x 73,5% = 334.105,3
Tin gi v GTCG c k hn 12th = 69.085 + 28.243 + 62506 + 62.396 + 29.659 = 251.889
Tin gi v GTCG c k hn 12-24th = 67.059 + 62.967 = 130.026
Tng tin gi = 69.085 + 178.317 = 247.402
a. S tin cn d tr = 251.889 x 10% + 130.026 x 4% + 247.402 x 7% = 47.708,08 tr
b. m bo ha vn th Doanh thu = Chi ph
Doanh thu = 334.105,3 x T l sinh li ca TSSL + 3.327
Chi ph = Tr li tin gi/80% = 27.111,13 / 0,8 = 33.888,92
Vy ha vn, TSSL cn c u t vi li sut sinh li bnh qun l:
(33.888,92 3.327) / 334.105,3 = 9,14%
c. ROE = 14% th

LNST = 34.210 x 14% = 4.789,4

LNTT = 4.789,4 / (1-25%) = 6.385,87

Vy

(334.105,3 x T l sinh li ca TSSL + 3.327) - 33.888,92 = 6.385,87

T l sinh li ca TSSL = (6.385,87 + 33.888,92 - 3.327) / 334.105,3 = 11,06%

d. t l sinh li cn thit ca TSSL l 12,24% v ROE = 14% th cn c lng TSSL l:

TSSL = (6.385,87 + 33.888,92 - 3.327) / 12,24% = 301.861 tr
Bi 9:
a.

Tng ngun vn huy ng t bn ngoi (Vn huy ng) =

= 500 + 170 + 220 + 250 + 480 + 215 = 1.835tr
Tng ti sn = Tng ngun vn = Vn huy ng + Vn ch s hu = 1.835 + 150 = 1.985 tr
23

Chi tr li = 500 x 1,5% + 170 x 2,2% + 220 x 5,8% + 250 x 2,4% + 480 x 6,9% + 215 x 7,5% =
79,245
Tng chi ph huy ng vn = Chi tr li + Chi ph khc = 79,245 + 46 = 125,245
Chi ph vn bnh qun = 125,245 / 1835 = 6,83%
Ti sn sinh li = 1835 x 70% = 1284,5
Gi t l sinh li ca TSSL m bo ha vn l X
Doanh thu = Thu li + Thu khc = 1.284,5 x X + 12
Chi ph = 125,245
Khi NH ha vn, Doanh thu = Chi ph, do :
1.284,5 x X + 12 = 125,245
Vy X = 8,816%
Gi t l sinh li cn thit ca ti sn sinh li m bo t l ROA = 0,9% l Y
ROA = LNST / TS = LNST / 1.985 = 0,009
LNST = 0,009 x 1.985 = 17,865
LNST = LNTT x (1 0,25)

LNTT = 17,865 / (1 0,25) = 23,820

LNTT = Doanh thu Chi ph = (1.284,5 x Y + 12) - 125,245 = 23,820

Vy Y = 10,68%
Bi 10:
n thng th 12, khch hng phi tr:
Gc = 170tr
Li = 170 x 12% = 20,4tr
Tng (Gc + Li) = 190,4
Nhng khch hng mang n c 90tr, NH c 3 cch thu n gc v li nh sau:
Cch 1: Thu ton b li trc, cn li thu gc
Li thu c = 20,4tr
Gc thu c = 90 20,4 = 69,6tr

D n = 170 69,6 = 100,4tr

Cch ny p dng vi nhng khch hng c kh nng tr n tt, n qu hn ch l tm thi vi khng

nh hng n kt qu kinh doanh ca NH (vn thu li), m n qu hn li khng tn ti lu trn
Bng cn i k ton.
Cch 2: Thu gc trc, cn li thu li
Gc thu c = 90tr
Li thu c = 0tr

D n = 170 90 = 80tr
Li treo (Li cha tr) = 20,4tr

Cch ny p dng vi nhng khch hng khng c kh nng tr n. NH tn dng thu ht gc gim
n qu hn.
24

Cch 3: Thu 1 phn gc v li tng ng trong tng s tin phi tr

Li thu c = (20,4/190,4) x 90 = 9,64tr

Li treo = 20,4 9,64 = 10,76tr

Gc thu c = (170/190,4) x 90 = 90 9,64 = 80,36tr

D n = 170 80,36 = 89,64tr

Cch ny p dng vi nhng khch hng c kh nng tr n bnh thng

Gi s, NH thu n theo cch 3, sau 6 thng gia hn (n thng th 18), khch hng phi tr:
Gc = 89,64tr
Li pht sinh = 89,64 x 12%/2 = 5,38tr
Li treo = 20,4 9,64 = 10,76tr
Sau 12 thng qu hn (n thng th 30), khch hng phi tr:
Gc = 89,64tr
Li pht sinh = 89,64 x 12% x 150% = 16,16tr
Li treo = 10,76 + 5,38 = 16,14tr
Tng Gc v Li phi tr = 89,64 + 16,16 + 16,14 = 121,94tr
Gi tr ti sn th chp bn c = 150tr
NH phi tr li cho khch hng = 150 121,94 = 28,06tr
Bi 11:
Khch hng tr li 6 thng u nm. n thng th 12, khch hng phi tr:
Gc = 70tr
Li = 70 x 11%/2 = 3,85 tr
Tng (Gc + Li) = 73,85 tr
Nhng khch hng mang n c 50tr, NH c 3 cch thu n gc v li nh sau:
Cch 1: Thu ton b li trc, cn li thu gc
Li thu c = 3,85 tr
Gc thu c = 50 - 3,85 = 46,15tr

D n = 70 46,15 = 23,15tr

Cch 2: Thu gc trc, cn li thu li

Gc thu c = 50tr
Li thu c = 0tr

D n = 70 50 = 20tr
Li treo (Li cha tr) = 3,85 tr

Cch 3: Thu 1 phn gc v li tng ng trong tng s tin phi tr

Li thu c = (3,85/73,85) x 50 = 2,61tr

Li treo = 3,85 2,61 = 1,24tr

Gc thu c = (70/73,85) x 50 = 50 2,61 = 47,39 tr

D n = 70 47,39 = 22,61 tr

Gi s, NH thu n theo cch 3, sau 12 thng qu hn (n thng th 24), khch hng phi tr:
Gc = 22,61 tr
Li pht sinh = 22,61 x 11% x 140% = 3,48tr
Li treo = 1,24 tr
Tng Gc v Li phi tr = 22,61 + 3,48 + 1,24 =
25

Gi tr ti sn th chp bn c = 65 tr

NH phi tr li cho khch hng =

Bi 12:
Nu gi s n ngy 15/08/200X, khch hng s nhn c s tin l:
100 x (1 + 1,2% x 12) = 114,4 tr
Nu rt trc hn v hng li khng k hn, khch hng s nhn c s tin l:
100 x (1 + 0,35% x 10) = 103,5 tr
Khi khch hng ngh chit khu, NH coi nh cho khch hng vay trc s tin s c lnh
(114,4tr) trong 2 thng vi li sut 1,5%/thng, s tin li khch hng phi tr l:
114,4 x 1,5% x 2 = 3,432 tr
Vy khch hng s nhn c s tin l:
114,4 3,432 = 110,968 tr > 103,5 tr
Bi 13:
Tri phiu 2 nm, pht hnh ngy 15/08/200X-2, li sut 11%/nm, tr li cui hng nm nn n ngy
15/06/200X, ch s hu nhn 1 k li (nm 200X-1) v nu gi tri phiu n ngy 15/08/200X s
nhn c s tin l:
250 x (1 + 11%) = 277,5 tr
Ngy 15/06/200X, NH A nhn chit khu (mua li) vi gi bng 108% mnh gi, tc l vi s tin:
250 x 108% = 270 tr
Nh vy, NH A cho khch hng vay trc s tin 277,5 tr trong 02 thng vi chi ph 7,5tr
(=277,5 270). Vy li sut chit khu (danh ngha) ca NH l:
(7,5 x12) / (277,5 x 2) = 16,22%/nm
Vi nh u t, trong nm th hai gi tri phiu, nhn c s tin li l 20tr trong thi gian 10
thng, tng ng vi li sut:
(20 x 12) / (250 x 10) = 9,6%/nm
Bi 14:
Hn mc tn dng = Nhu vu v vn kinh doanh Ngun vn sn c (Vn t c, vay NH khc,
Tn dng nh cung cp, Vay CBCNV.)
Mt DN c th vay vn ti nhiu NH ti tr cho cc phng n KD khc nhau, hoc cng 1 phng
n kinh doanh. V vy c th xy ra cc tnh hung sau:
TH1: DN vay vn 10 t ti NH khc ti tr cho phng n KD khc khng lin quan g n
phng n KD ang vay vn theo HMTD ti NH ny vn gii ngn 20 t
TH 2: DN vay vn 10 t ti NH khc cng ti tr cho phng n KD ang vay vn theo HMTD ti
NH ny v c thng bo trc cho NH, NH xt n kh nng vay vn ti NH khc trc khi duyt
hn mc 40t Nhu cu gii ngn tip 20 t l hp l vn gii ngn 20 t
26

TH 3: DN vay vn 10 t ti NH khc cng ti tr cho phng n KD ang vay vn theo HMTD ti

NH ny m khng thng bo trc cho NH, NH khng bit n kh nng vay vn ti NH khc trc
khi duyt hn mc 40t DN c du hiu che giu thng tin khi vay vn chim dng vn NH,
nu tip tc gii ngn DN c th chim dng s vn nhiu hn cn thit hoc gim phn vn t c gp
vo ri ro tn dng i vi DN tng ln. V vy ty theo nh gi mc RRo ca cn b tn dng
m c cch x l ph hp:
-

Gim hn mc tn dng

Khng cho vay tip

Khng cho vay tip v thu hi vn vay trc hn

Bi 15:
Nhu cu vn thc hin phng n KD = 1480 tr
Ngun vn t c = 720 t

Nhu cu vay vn NH = 1480 720 = 760 tr

70% gi tr TSB = 490 tr

Nu cho vay 760 tr th qu RR
Nu cho vay 490 tr th khng thc hin phng n KD, nh hng n s thnh cng ca
phng n v kh nng thu n ca NH.
NH s xt cc trng hp sau:
1. ngh DN b sung ti sn m bo vi gi tr ti thiu bng 400tr (270/0,7=385tr). Nu
c, NH gii ngn cho vay 760tr
2. ngh DN tm cc ngun ti tr khc (Vn t c, vay NH khc, Tn dng nh cung cp, Vay
CBCNV.). Nu c, NH gii ngn cho vay 490tr
3. ngh DN tm ngi bo lnh cho mn vay 270tr. Nu c, NH gii ngn cho vay 760tr
4. Xem xt li quan h tn dng trong qu kh vi DN v tnh kh thi, kh nng sinh li ca
phng n vay vn cho vay tn chp vi gi tr mn vay 270 tr. Nu c, NH gii ngn
cho vay 760tr
5. Nu khng th p dng gii php no trong cc gii php trn, NH t chi cho vay v qu RR.
Ch : mc d trn n xin vay DN ch ngh vay 500tr, nhng sau khi thm nh li thng tin trn
h s TD, NH tnh ton li nhu cu l 760tr, m DN li khng vay ti NH khc, khng c cc ngun
ti tr khc th nu NH cho vay 500tr cng khng thc hin phng n KD trn nh hng n
s thnh cng ca phng n v kh nng thu n ca NH nn NH cng khng nn cho vay 500tr.
Bi 16:
Nhu cu vn thc hin phng n KD = 3,8 t + 0,45 t = 4,25 t
Ngun vn t c = 0,3 t
Ch u t ng trc = 1,5 t
Nhu cu vay vn NH = 4,25 t - 1,8 t = 2,45 t
27

Thc hin hp ny nh thu c li 0,75 t (= 5t - 4,25t), ngun thanh ton chc chn, nn NH nn
cho vay s tin l 2,45 t.
Vi gi tr hp ng l 5 t, nh thu nhn c 1,5 t vo 1/4, 1,75 t (= 3,5 t / 2) vo cui thng 8,
u thng 9 v 1,75 t vo 1/11 thi gian cho vay 7 thng t 1/4 n 1/11, thu n vo 1/9 v
1/11
Ti 1/9,

gc thu c = 2,45 t / 2 = 1,225 t

Li thu c = 2,45 t x 1,1% x 5th =

Ti 1/11,

gc thu c = 2,45 t / 2 = 1,225 t

Li thu c = 1,225 t x 1,1% x 2th =

Bi 17:
Nhu cu vn thc hin phng n KD = 5t - 10% x 5t (li nh mc) = 4,5 t = Tng chi ph
Ngun vn t c = Chi ph khu hao my mc = 40% x 4,5 t = 1,8t
Ch u t ng trc = 0,5 t
Nhu cu vay vn NH = 4,5 t - 2,3 t = 2,2 t
Thc hin hp ny nh thu c li 0,5 t (= 5t - 4,5t), ngun thanh ton chc chn v u t bng
ngn sch c duyt, nn NH nn cho vay s tin l 2,2 t.
Vi gi tr hp ng l 5 t, nh thu s nhn c 0,5 t vo 1/6, 1,875 t vo cui thng 8 u thng
9, 1,875t vo 1/12, v 0,75 t vo 1/11/200X+1 thi gian cho vay l 6 thng t 1/6 n 1/12, thu
n vo 1/9 v 1/12
Ti 1/9,

gc thu c = 2,2 t / 2 = 1,1 t

Li thu c = 2,2t x 1,05% x 3th =

Ti 1/12,

gc thu c = 2,2 t / 2 = 1,1 t

Li thu c = 1,1 t x 1,05% x 3th =

Bi 18:
Nm nay:
Vn ch s hu 100t dng ti tr TSC (90t) v TSL (10t)
Ngun ti tr cho TSL (32,5t) gm c VCSH (10t), Tn dng TM (10t) v vay NH X (12,5 t)
Nm sau:
Cng ty cn vay NH ti tr cho cc chi ph ca mnh nhng khng cn ti tr cho ton b CP trong
nm m ch cn cho 1 vng quay vn. Vy trc ht tnh s vng quay vn nm nay = nm sau:
VVL = Doanh thu / TSL = 190 / 32,5 = 5,8 vng hay 6 vng
Nm sau doanh thu tng 10% nhng vng quay VL khng thay i, nn TSL cn c l
TSL = (190 x 1,1) / 6 = 34,8 t
Vy nhu cu vn lu ng ca DN nm sau l 34,8 t, nhng DN c VCSH (10t), Tn dng
thng mi (10t), nn ch cn vay thm NH 14,8 t.
28

NH xt n cc ch tiu ti chnh nh ROA, ROE, vng quay vn, c cu vn, kh nng thanh ton,.
v lch s tn dng ca DN xem xt vic chuyn hnh thc vay vn t trc tip tng ln sang
HMTD. Nu c th HMTD c duyt s l 15 t.
Bi 19:
y l phng thc cho vay theo hn mc, nn h s vay vn ca cng ty l hp l.
Mc vn cho vay ti a = 70% x 4.150 = 2.905
Chi ph sn xut hng qu = 12.910 + 9.875 = 22.785
S vng quay vn lu ng trong qu = 21.525 / 6150 = 3, 5 vng
Vy nhu cu vn lu ng trong qu = 22.785 / 3,5 = 6510
Vn LD t c v ngun huy ng khc = 3.660
=> Mc vn cho vay = 6.510 - 3.660 = 2.850 <2.905
Do nu NH cp hn mc tn dng th s ch cp vi mc 2850 t
Cn b tn dng xc nh hn mc tn dng = mc cho vay ti a. M nhu cu vay vn ti a ca
DN thp hn mc cho vay ti a. Ngoi mc cho vay ti a, cn b tn dng cn xt n c nhu cu
vay vn ti a ca DN khi xt hn mc TD, nn ngh ca cn b tn dng v hn mc tn dng cho
cng ty l sai.
Ngy 2/10: cho vay tr li NH: 21 triu => ngh ny l sai v vic cp hn mc tn dng
cho DN nhm b sung ngun vn u t vo ti sn lu ng.
Ngy 8/10: cho vay mua t ti: 464 triu => Sai v y l vic ti tr cho TSC c thi hn
trn 1 nm, khng phi l cho vay ngn hn.
Ngy 9/10: cho vay np thu thu nhp:

75 tr NH khng ti tr tin DN np thu TN

v Thu TN l kt qu ca hot ng kinh doanh, phi c ti tr bng tin thu c t

HKD, khng phi l t vn vay NH.
NH ch gii quyt nhng nhu cu vn hp l sau:
-

Ngy 3/10: cho vay mua NVL:

386 tr

Ngy 10/10: cho vay tr lng cng nhn:

228 tr

Ch : D n VL u k nh hng n s tin c th vay thm trong k.

Bi 20:
Tng vn u t vo d n

= Chi ph xy lp + Chi ph XDCB khc + Chi ph mua thit b v vn

chuyn lp t thit b
= 2.500 + 800 + 3.210 = 6.510
Vn t c ca cng ty

= 6.510 x 30%

Ngun vn khc tham gia d n

= 1.953

= 280

Li nhun trc khi c d n = 2.250 / (1 + 25%) = 1.800

Li nhun ca d n = 2.250 1.800 =

450

Khu hao hng nm = 6.510 x 20% =

1.302
29

Mc cho vay ti a = 70% Gi tr ti sn th chp = 6.170 x 70% = 4.379

Nhu cu vay vn NH = 6.510 (1.953 + 280) =

4.277

Nhu cu vay vn NH ca DN < Mc cho vay ti a ca NH NH duyt cho vay 4.277

Ngun tr n NH hng nm = Khu hao hng nm + LN + Ngun vn khc
= 1.302 + 450 + 80,5 = 1.832,5
Thi gian cho vay

Thi gian xy dng + Thi gian tr n

6 thng + (4.277 / 1.832,5) = 2,834 nm hay 2 nm 10 thng

Cui ngy 4/6, s tin c th vay thm = 4.277 850 = 3.427

Ngy 8/6: NH duyt cho vay thanh ton tin mua my mc thit b 600 triu
s tin c th vay thm = 3.427 600 = 2.832
Ngy 10/6: NH duyt cho vay tr tin vn chuyn my mc thit b: 10 triu
s tin c th vay thm = 2.832 - 10 = 2.822
NH khng gii quyt cc nhu cu vay
1. thanh ton tin mua xi mng, ct si v y l nhu cu v vn lu ng (vn ngn hn),
khng thuc i tng ti tr ca d n c duyt
2. cho CBCNV i ngh mt v tin trang tri nhu cu ny phi ly t Qu phc li ca cng
ty
3. mua m cao su v y l nhu cu v vn lu ng (vn ngn hn), khng thuc i tng
ti tr ca d n c duyt
4. np thu thu nhp doanh nghip v thu TNDN tnh trn LN ca doanh nghip, m NH ch
cho vay DN c ngun thanh ton cc chi ph u vo cho hot ng kinh doanh

30

 BI KIM TRA NGN HNG THNG MI (mu)

Phn I: Cu hi trc nghim (chn 1 p n ng nht v gii thch ngn gn)

1.

Sp xp cc ngun vn sau theo li sut tng dn

c.

Cho vay ng ti tr cho doanh nghip

a.

Tin gi thanh ton, Tri phiu ngn hng, Vn y

d.

Cho thu ti chnh dy chuyn sn xut

Phn II: Bi tp

Tin gi tit kim, Tri phiu ngn hng, Tin gi

Bi 1: 1 ngn hng ang huy ng

b.

thc, Tin gi tit kim

Tit kim 18th, LS=0,72%/th, tr li 3th/ln

Vn y thc, Tri phiu ngn hng,Tin gi thanh

K phiu 36th, LS=0,71%/th, tr li trc hng

ton, Tin gi tit kim

nm

Khng p n no trn l ng. p n ng l

c.

thanh ton, Vn y thc

d.

Tri phiu 2 nm, LS=9,5%/nm, tr li cui k

T l DTBB vi ngun c k hn 12th l 10%, t 12th

2.

Sp xp cc ti sn sau theo li sut gim dn

n 24th l 5%

a.

Cho vay ngn hn, Tri phiu cng ty, Tin gi

Tnh li sut tng ng tr hng nm.

ngn hng, Tri phiu Chnh ph

b.

Bi 2: Mt ngn hng c tnh hnh v ngun vn nh

ngn hng, Tri phiu cng ty

sau (s d bnh qun nm, li sut bnh qun nm, n

Tin gi ngn hng, Tri phiu Chnh ph,Tri

v t ng):

c.

Cho vay ngn hn, Tri phiu Chnh ph, Tin gi

phiu cng ty, Cho vay ngn hn

d.

Khon mc

S d

LS (%)

Khon mc

Khng p n no trn l ng. p n ng l

1.Tgi ca TCKT

- Tgi thanh ton

1500

2,5

- TK khng k hn

3.

Ngn hng l t chc

- Tgi c k hn

570

6,2

- TK c k hn

a.

i vay cho vay

ngn hn

b.

Nhn tin gi cho vay

- Tgi c k hn

320

7,8

c.

Nhn vn y thc cho vay

trung hn

d.

Pht hnh c phiu cho vay

4.

Khon mc no sau y khng phi d tr bt

S d

LS (%)

2. Tgi ca dn c
550

3,4

1880

7,9

3. Vn vay

415

8,5

4. Vn ch s hu

250

buc

Cc chi ph khc, ngoi chi ph tr li l 127t, cc

a.

Tin gi thanh ton

khon thu khc l 64t, thu sut thu TNDN l 28%

b.

Vay t chc tn dng khc

a. Xc nh t l chi ph vn bnh qun gia quyn cho

c.

Tin gi c k hn

d.

Pht hnh tri phiu

5.

Hot ng no sau y khng phi tn dng ngn

bn ngoi vo ti sn sinh li th t l sinh li ti thiu ca ti
hng
a.

Gp vn c phn vo TCTD khc

b.

Nhn chit khu tri phiu ca khch hng?

ton b ngun vn huy ng t bn ngoi ca ngn hng.

b. Nu ngn hng s dng 70% ngun vn huy ng t
sn sinh li l bao nhiu m bo ho vn?

31

c. Nu NH d kin t l ROA l 1,2%, xc nh t l

sinh li cn thit ca ti sn sinh li m bo t l
ROA d kin?

32

P N BI KIM TRA NHTM

Phn I: Cu hi trc nghim (chn 1 p n ng nht v gii thch ngn gn)
1. d
V:

Vn y thc, tin gi thanh ton, tin gi tit kim, tri phiu ngn hng

Vn y thc: NH khng phi tr li, chi ph tr li bng 0

Tin gi thanh ton: khng k hn nn c li sut thp nht trong nhng ngun phi tr li
Tin gi tit kim: c k hn nn LS cao hn TGTT nhng thp hn TPNH v c th rt ra

theo yu cu
Tri phiu NH: LS cao hn TGTK v khng c rt ra theo yu cu
2. d
V:

Cho vay ngn hn, Tri phiu cng ty, Tri phiu Chnh ph, Tin gi ngn hng

Cho vay ngn hn p dng vi nhiu i tng, c nhng i tng khch hng c RR ln

nn cho d c k hn ngn nhng li sut vn cao hn Tri phiu cng ty

Tri phiu cng ty, mc d c k hn di nhng ch p dng i vi nhng cng ty c kh nng
ti chnh mnh nn c li sut thp hn Cho vay ngn hn
Tri phiu Chnh ph c an ton cao hn Tri phiu cng ty nn c li sut thp hn
Tin gi ngn hng nhm phc v nhu cu thanh ton nn khng c k hn, li sut thp nht
3. b

Nhn tin gi cho vay v ngun vn ch yu ca ngn hng l ngun tin gi ch

khng phi l tin vay hay vn y thc. C phiu c chi ph rt cao nn ngun ny khng
cho vay m dng hnh thnh cc ti sn di hn trong ngn hng nh TSC hay gp vn, u
t vo cc t chc khc.
4. b

Vay t chc tn dng khc v ngun ny c k hn v ch phi tr khi o hn ch

khng phi tr theo yu cu nn khng phi d tr bt buc m bo kh nng thanh ton

5. a

Gp vn c phn vo TCTD khc v hnh thc s dng vn ny khng c k hn c th

v khng c cam kt ca n v s dng vn v vic hon tr li v gc vo mt thi im xc

nh trong tng lai.
Phn II: Bi tp
Bi 1:

a. NEC18th = (1 + 0,72%/ x 3)6 1 = 13,68%/18th

NEC18th c d tr = 13,68%/(1 5%) = 14,4%/18th
Ik 6th = (1 + 14,4%)1/3 -1 = 4,59%/6th
Ik 12th = (1 + 4,59%)2 -1 = 9,38%/12th
Hay

Ik 12th = (1 + 14,4%)2/3 -1 = 9,38%/12th

b. I tr trc hng nm = 0,71% x 12 = 8,52%/nm

I tr sau hng nm =

8,52%/(1 - 8,52%) = 9,31%/12th

c. NEC2 nm = 9,5% x 2 = 19%/2 nm

NEC2 nm c d tr = 19% / (1-5%) = 20%/2nm

Ik 12th = (1 + 20%)1/2 -1 = 9,54%/12th
So snh..
Bi 2:
Chi li = 1500 x 2,5% + 570 x 6,2% + . + 415 x 8,5% = 300,295 t
Tng chi ph = 300,295 + 127 = 427, 295 t
Tng Ngun vn = Tng Ti sn = 5 485 t
Tng ngun vn huy ng t bn ngoi = 5 235 t
a. T l chi ph vn bnh qun gia quyn cho ton b ngun vn huy ng t bn ngoi =
427, 295 / 5 235 = 8,16%
b. TSSL = 70% x 5 235 = 3 664,5 t
NH ha vn th Doanh thu = Chi ph. Gi t l sinh li ti thiu ca ti sn sinh li m
bo ho vn l X.
3 664,5 x X + 64 = 427, 295 t
Vy X = 9,91%
c. Gi t l sinh li cn thit ca ti sn sinh li m bo t l ROA = 1,2% l Y
ROA = LNST / 5 485 = 1,2% LNST = 65,82 t
LNTT = 65,82 / 0,72 = 91,42 t
LNTT = Doanh thu Chi ph = (3 664,5 x Y + 64) - 427, 295 = 91,42
Vy Y = 12,41%