{"id":5907,"date":"2021-03-18T14:54:52","date_gmt":"2021-03-18T07:54:52","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5907"},"modified":"2025-12-19T14:55:32","modified_gmt":"2025-12-19T07:55:32","slug":"thong-tu-23-2020-tt-nhnn-quy-dinh-ve-cac-gioi-han-ty-le-bao-dam-an-toan-trong-hoat-dong-cua-to-chuc-tin-dung-phi-ngan-hang-do-ngan-hang-nha-nuoc-viet-nam-ban-hanh","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/thong-tu-23-2020-tt-nhnn-quy-dinh-ve-cac-gioi-han-ty-le-bao-dam-an-toan-trong-hoat-dong-cua-to-chuc-tin-dung-phi-ngan-hang-do-ngan-hang-nha-nuoc-viet-nam-ban-hanh.html","title":{"rendered":"Th\u00f4ng t\u01b0 23\/2020\/TT-NHNN quy \u0111\u1ecbnh v\u1ec1 c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
\n

NG\u00c2N H\u00c0NG NH\u00c0 N\u01af\u1edaC
\nVI\u1ec6T NAM
\n——–<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 23\/2020\/TT-NHNN<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2020<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/b><\/p>\n

QUY \u0110\u1ecaNH C\u00c1C GI\u1edaI H\u1ea0N, T\u1ef6 L\u1ec6 B\u1ea2O \u0110\u1ea2M AN TO\u00c0N TRONG HO\u1ea0T \u0110\u1ed8NG C\u1ee6A T\u1ed4 CH\u1ee8C T\u00cdN D\u1ee4NG PHI NG\u00c2N H\u00c0NG<\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam s\u1ed1 46\/2010\/QH12\u00a0ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2010;<\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 47\/2010\/QH12\u00a0ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2010 v\u00e0\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2017;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a039\/2014\/N\u0110-CP\u00a0ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a016\/2019\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a016\/2017\/N\u0110-CP\u00a0ng\u00e0y 17 th\u00e1ng 02 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ch\u00e1nh Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng;<\/i><\/p>\n

Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng.<\/i><\/p>\n

Ch\u01b0\u01a1ng I<\/b><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i th\u01b0\u1eddng xuy\u00ean duy tr\u00ec, bao g\u1ed3m:<\/p>\n

a) T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u;<\/p>\n

b) H\u1ea1n ch\u1ebf, gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng;<\/p>\n

c) T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3;<\/p>\n

d) T\u1ef7 l\u1ec7 t\u1ed1i \u0111a c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n;<\/p>\n

\u0111) T\u1ef7 l\u1ec7 mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh;<\/p>\n

e) Gi\u1edbi h\u1ea1n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n.<\/p>\n

2. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t, ki\u1ec3m tra, thanh tra c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc) \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n ch\u1eb7t ch\u1ebd h\u01a1n so v\u1edbi c\u00e1c m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 146\u0111 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/p>\n

4. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng h\u1ed7 tr\u1ee3 theo ph\u01b0\u01a1ng \u00e1n ph\u1ee5c h\u1ed3i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, th\u1ef1c hi\u1ec7n t\u1ef7 l\u1ec7 mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 8 \u0110i\u1ec1u 148\u0111 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/p>\n

5. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tham gia t\u00e0i tr\u1ee3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, vi\u1ec7c xem x\u00e9t ngu\u1ed3n v\u1ed1n, d\u01b0 n\u1ee3 c\u1ee7a t\u1eebng ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n khi x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng: c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh.<\/p>\n

2. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng.<\/p>\n

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><\/p>\n

Trong Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n

1.\u00a0Kho\u1ea3n ph\u1ea3i \u0111\u00f2i<\/i>\u00a0g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i; kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; c\u00e1c kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh, bao thanh to\u00e1n, chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, c\u1ea5p t\u00edn d\u1ee5ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng, c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc; kho\u1ea3n \u1ee7y th\u00e1c cho vay v\u00e0 \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh; c\u00e1c kho\u1ea3n tr\u1ea3 thay theo cam k\u1ebft ngo\u1ea1i b\u1ea3ng.<\/p>\n

2.\u00a0Kh\u00e1ch h\u00e0ng<\/i>\u00a0trong quan h\u1ec7 c\u1ea5p t\u00edn d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 kh\u00e1ch h\u00e0ng) l\u00e0 t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i), c\u00e1 nh\u00e2n, c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/p>\n

M\u1ed9t kh\u00e1ch h\u00e0ng l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t ch\u1ee7 th\u1ec3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/p>\n

3.\u00a0Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/i>\u00a0l\u00e0 vi\u1ec7c b\u1ecf v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1o l\u1eadp, x\u00e2y d\u1ef1ng, s\u1eeda ch\u1eefa, mua, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, thu\u00ea, thu\u00ea mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, cho thu\u00ea l\u1ea1i, cho thu\u00ea mua nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i.<\/p>\n

4.\u00a0N\u1ee3 th\u1ee9 c\u1ea5p<\/i>\u00a0l\u00e0 kho\u1ea3n n\u1ee3 theo th\u1ecfa thu\u1eadn ch\u1ee7 n\u1ee3 ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n sau t\u1ea5t c\u1ea3 ngh\u0129a v\u1ee5, kho\u1ea3n n\u1ee3 c\u00f3 b\u1ea3o \u0111\u1ea3m ho\u1eb7c kh\u00f4ng b\u1ea3o \u0111\u1ea3m kh\u00e1c khi \u0111\u01a1n v\u1ecb vay n\u1ee3 b\u1ecb ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3.<\/p>\n

5.\u00a0L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/i>\u00a0l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa s\u1ed1 ti\u1ec1n mua m\u1ed9t t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u00e0i s\u1ea3n t\u00e0i ch\u00ednh n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng.<\/p>\n

6.\u00a0OECD<\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c Kinh t\u1ebf v\u00e0 Ph\u00e1t tri\u1ec3n (Organization for Economic Cooperation and Development).<\/p>\n

7.\u00a0T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/i>\u00a0g\u1ed3m:<\/p>\n

a) Nh\u00f3m ng\u00e2n h\u00e0ng th\u1ebf gi\u1edbi g\u1ed3m: Ng\u00e2n h\u00e0ng Qu\u1ed1c t\u1ebf v\u1ec1 T\u00e1i thi\u1ebft v\u00e0 Ph\u00e1t tri\u1ec3n (The International Bank for Reconstruction and Development – IBRD), C\u00f4ng ty t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (The International Financial Company – IFC), Hi\u1ec7p h\u1ed9i Ph\u00e1t tri\u1ec3n qu\u1ed1c t\u1ebf (The International Development Association – IDA), C\u01a1 quan B\u1ea3o l\u00e3nh \u0110\u1ea7u t\u01b0 \u0110a ph\u01b0\u01a1ng (The Multilateral Investment Guarantee Agency – MIGA);<\/p>\n

b) Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Ch\u00e2u \u00c1 (The Asian Development Bank – ADB);<\/p>\n

c) Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Ch\u00e2u Phi (The African Development Bank – AfDB);<\/p>\n

d) Ng\u00e2n h\u00e0ng T\u00e1i thi\u1ebft v\u00e0 Ph\u00e1t tri\u1ec3n Ch\u00e2u \u00c2u (The European Bank for Reconstruction and Development – EBRD);<\/p>\n

\u0111) Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Li\u00ean M\u1ef9 (The Inter-American Development Bank – IADB);<\/p>\n

e) Ng\u00e2n h\u00e0ng \u0110\u1ea7u t\u01b0 Ch\u00e2u \u00c2u (The European Investment Bank – EIB);<\/p>\n

g) Qu\u1ef9 \u0111\u1ea7u t\u01b0 Ch\u00e2u \u00c2u (The European Investment Fund – EIF);<\/p>\n

h) Ng\u00e2n h\u00e0ng \u0110\u1ea7u t\u01b0 B\u1eafc \u00c2u (The Nordic Investment Bank – NIB);<\/p>\n

i) Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Caribbean (The Caribbean Development Bank – CDB);<\/p>\n

k) Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n H\u1ed3i gi\u00e1o (The Islamic Development Bank – IDB);<\/p>\n

l) Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n c\u1ed9ng \u0111\u1ed3ng Ch\u00e2u \u00c2u (The Council of Europe Development Bank – CEDB);<\/p>\n

m) T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf kh\u00e1c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 do ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc \u0111\u00f3ng g\u00f3p.<\/p>\n

8.\u00a0<\/span>C\u00f4ng ty ki\u1ec3m so\u00e1t<\/i>\u00a0l\u00e0:<\/p>\n

a) C\u00f4ng ty s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 20% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t\u00a0t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng<\/span>;<\/p>\n

b)\u00a0C\u00f4ng ty t\u00e0i ch\u00ednh\u00a0<\/span>c\u00f3 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft.<\/p>\n

9<\/span>.\u00a0Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<\/i>\u00a0l\u00e0 b\u1eb1ng ch\u1ee9ng x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 gi\u1eefa t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 v\u1edbi ng\u01b0\u1eddi s\u1edf h\u1eefu gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c. Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 bao g\u1ed3m tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, c\u00f4ng tr\u00e1i, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c.<\/p>\n

10.\u00a0C\u1ea5p t\u00edn d\u1ee5ng<\/i>\u00a0l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c cam k\u1ebft cho ph\u00e9p s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n ti\u1ec1n theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 b\u1eb1ng nghi\u1ec7p v\u1ee5 cho vay, chi\u1ebft kh\u1ea5u, cho thu\u00ea t\u00e0i ch\u00ednh, bao thanh to\u00e1n, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p, ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng, b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng t\u1eeb ngu\u1ed3n v\u1ed1n c\u1ee7a ph\u00e1p nh\u00e2n kh\u00e1c m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

11.\u00a0T\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng<\/i>\u00a0bao g\u1ed3m t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 cho vay, chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u, cho thu\u00ea t\u00e0i ch\u00ednh, bao thanh to\u00e1n, t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (tr\u1eeb tr\u00e1i phi\u1ebfu \u0111\u1eb7c bi\u1ec7t, tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u00e1n n\u1ee3 \u0111\u1ec3 mua n\u1ee3 x\u1ea5u theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam), c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng t\u1eeb ngu\u1ed3n v\u1ed1n c\u1ee7a ph\u00e1p nh\u00e2n kh\u00e1c m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); h\u1ea1n m\u1ee9c cho vay ch\u01b0a gi\u1ea3i ng\u00e2n, h\u1ea1n m\u1ee9c th\u1ebb t\u00edn d\u1ee5ng, s\u1ed1 d\u01b0 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u00e0 s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c cho vay, cho thu\u00ea t\u00e0i ch\u00ednh.<\/p>\n

12.\u00a0\u0110\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu<\/i>\u00a0doanh nghi\u1ec7p\u00a0<\/i>l\u00e0 vi\u1ec7c mua tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p.<\/p>\n

13.\u00a0Ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3.<\/p>\n

a) Ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

(i) C\u00f4ng ty m\u1eb9 ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 c\u00f4ng ty m\u1eb9 (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1eb9) c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(ii) C\u00f4ng ty con c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(iii) C\u00f4ng ty c\u00f3 c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f9ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1eb9 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(iv) Ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1eb9 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(v) C\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1eb9 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(vi) Ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(vii) C\u00f4ng ty, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(viii) V\u1ee3, ch\u1ed3ng, cha, m\u1eb9, con (bao g\u1ed3m c\u1ea3 cha nu\u00f4i, m\u1eb9 nu\u00f4i, con nu\u00f4i, b\u1ed1 ch\u1ed3ng (b\u1ed1 v\u1ee3), m\u1eb9 ch\u1ed3ng (m\u1eb9 v\u1ee3), con d\u00e2u (con r\u1ec3), b\u1ed1 d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng), anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t (bao g\u1ed3m c\u1ea3 anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9), anh r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u, em r\u1ec3 c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1eeb 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(ix) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(x) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n cho t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/p>\n

(xi) C\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00f3 s\u1edf h\u1eefu t\u1eeb 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean;<\/p>\n

(xii) C\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n

(xiii) C\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 c\u1ee7a c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u00e0y.<\/p>\n

b) Ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

(i) V\u1ee3, ch\u1ed3ng, cha, m\u1eb9, con (bao g\u1ed3m c\u1ea3 cha nu\u00f4i, m\u1eb9 nu\u00f4i, con nu\u00f4i, b\u1ed1 ch\u1ed3ng (b\u1ed1 v\u1ee3), m\u1eb9 ch\u1ed3ng (m\u1eb9 v\u1ee3), con d\u00e2u (con r\u1ec3); b\u1ed1 d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng), anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t (bao g\u1ed3m c\u1ea3 anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9), anh r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u, em r\u1ec3 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3;<\/p>\n

(ii) C\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 s\u1edf h\u1eefu t\u1eeb 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean;<\/p>\n

(iii) C\u00f4ng ty con m\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1eb9;<\/p>\n

(iv) C\u00f4ng ty con m\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1eb9;<\/p>\n

(v) C\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t;<\/p>\n

(vi) C\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 v\u1ee3, ch\u1ed3ng, cha, m\u1eb9, con (bao g\u1ed3m c\u1ea3 cha nu\u00f4i, m\u1eb9 nu\u00f4i, con nu\u00f4i, b\u1ed1 ch\u1ed3ng (b\u1ed1 v\u1ee3), m\u1eb9 ch\u1ed3ng (m\u1eb9 v\u1ee3), con d\u00e2u (con r\u1ec3), b\u1ed1 d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng), anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t (bao g\u1ed3m c\u1ea3 anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9), anh r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u, em r\u1ec3 c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1eeb 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3;<\/p>\n

(vii) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n cho c\u00e1 nh\u00e2n \u0111\u00f3;<\/p>\n

(viii) C\u00e1 nh\u00e2n c\u00f9ng v\u1edbi c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t t\u1ed5 ch\u1ee9c \u1ee7y quy\u1ec1n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c kh\u00e1c;<\/p>\n

(ix) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n \u0111\u00f3 \u1ee7y quy\u1ec1n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n.<\/p>\n

c) Ph\u00e1p nh\u00e2n, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 m\u1ed1i quan h\u1ec7 ti\u1ec1m \u1ea9n r\u1ee7i ro cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ho\u1eb7c theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng thanh tra, gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

14.\u00a0G\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty t\u00e0i ch\u00ednh\u00a0<\/i>l\u00e0 vi\u1ec7c c\u00f4ng ty t\u00e0i ch\u00ednh g\u00f3p v\u1ed1n c\u1ea5u th\u00e0nh v\u1ed1n \u0111i\u1ec1u l\u1ec7, mua c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c \u0111\u1ec3 tr\u1edf th\u00e0nh c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 vi\u1ec7c c\u1ea5p v\u1ed1n \u0111i\u1ec1u l\u1ec7, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a c\u00f4ng ty t\u00e0i ch\u00ednh; g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0.<\/p>\n

15.\u00a0Kh\u00f4ng th\u1ec3 h\u1ee7y ngang<\/i>\u00a0l\u00e0 vi\u1ec7c kh\u00f4ng th\u1ec3 h\u1ee7y b\u1ecf ho\u1eb7c thay \u0111\u1ed5i d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u0111\u1ed1i v\u1edbi nh\u1eefng cam k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i h\u1ee7y b\u1ecf ho\u1eb7c thay \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

16.\u00a0C\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu<\/i>\u00a0l\u00e0 vi\u1ec7c\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh\u00a0c\u1ea5p t\u00edn d\u1ee5ng ho\u1eb7c \u1ee7y th\u00e1c c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 kh\u00e1ch h\u00e0ng ho\u1eb7c ph\u00e1p nh\u00e2n, c\u00e1 nh\u00e2n kh\u00e1c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu, s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n.<\/p>\n

17.\u00a0C\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p\u00a0<\/i>l\u00e0 vi\u1ec7c\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh\u00a0c\u1ea5p t\u00edn d\u1ee5ng ho\u1eb7c \u1ee7y th\u00e1c c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 kh\u00e1ch h\u00e0ng ho\u1eb7c ph\u00e1p nh\u00e2n, c\u00e1 nh\u00e2n kh\u00e1c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, kinh doanh, s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p.<\/p>\n

18.\u00a0T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0<\/i>l\u00e0 c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

19.\u00a0T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/p>\n

20.\u00a0T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc\u00a0<\/i>l\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 19 \u0110i\u1ec1u n\u00e0y do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/p>\n

21.\u00a0T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i<\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

22.\u00a0T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n c\u1ee7a th\u00e1ng<\/i>\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 kho\u1ea3n m\u1ee5c T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cu\u1ed1i m\u1ed7i ng\u00e0y trong th\u00e1ng chia cho t\u1ed5ng s\u1ed1 ng\u00e0y trong th\u00e1ng.<\/p>\n

23.\u00a0Giao d\u1ecbch mua, b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n<\/i>\u00a0l\u00e0 giao d\u1ecbch m\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng mua v\u00e0 nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n (b\u00ean mua) t\u1eeb m\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c (b\u00ean b\u00e1n), \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n cam k\u1ebft s\u1ebd mua l\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u00f3 sau m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

24.\u00a0T\u1ef7 gi\u00e1\u00a0<\/i>\u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ef7 gi\u00e1) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) T\u1ef7 gi\u00e1 quy \u0111\u1ed5i c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng Vi\u1ec7t Nam:<\/p>\n

(i) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng ph\u1ea3i ng\u00e0y l\u00e0m vi\u1ec7c cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m: \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n t\u1ea1i H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n

(ii) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m: \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u00e1ng, qu\u00fd, n\u0103m b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c t\u1ef7 gi\u00e1 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n

b) T\u1ef7 gi\u00e1 quy \u0111\u1ed5i c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00e1c sang \u0111\u00f4 la M\u1ef9 do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng quy \u0111\u1ecbnh.<\/p>\n

\u0110i\u1ec1u 4. Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i ban h\u00e0nh Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u1ec1 c\u1ea5p t\u00edn d\u1ee5ng, qu\u1ea3n l\u00fd ti\u1ec1n vay \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n vay \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 n\u1ed9i dung sau:<\/p>\n

a) Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh m\u1ed9t kh\u00e1ch h\u00e0ng, m\u1ed9t kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2, kho\u1ea3n 13 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y, ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t kh\u00e1ch h\u00e0ng, m\u1ed9t kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan, quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc ph\u00e2n c\u1ea5p, \u1ee7y quy\u1ec1n vi\u1ec7c quy\u1ebft \u0111\u1ecbnh, ph\u00ea duy\u1ec7t c\u1ea5p t\u00edn d\u1ee5ng, c\u01a1 c\u1ea5u l\u1ea1i th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 \u0111\u1ed1i v\u1edbi m\u1ed9t kh\u00e1ch h\u00e0ng, m\u1ed9t kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan;<\/p>\n

b) Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n t\u00e1n r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng; ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 vi\u1ec7c ph\u00ea duy\u1ec7t, quy\u1ebft \u0111\u1ecbnh c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t kh\u00e1ch h\u00e0ng, m\u1ed9t kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u1edf m\u1ee9c t\u1eeb 1% v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tr\u1edf l\u00ean. C\u00e1c quy \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng khai, minh b\u1ea1ch gi\u1eefa kh\u00e2u th\u1ea9m \u0111\u1ecbnh, c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 c\u01a1 c\u1ea5u l\u1ea1i th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, ng\u0103n ng\u1eeba xung \u0111\u1ed9t l\u1ee3i \u00edch gi\u1eefa ng\u01b0\u1eddi th\u1ea9m \u0111\u1ecbnh, ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u00e0y;<\/p>\n

c) Nguy\u00ean t\u1eafc, ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1, x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, l\u0129nh v\u1ef1c m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u01b0u ti\u00ean ho\u1eb7c h\u1ea1n ch\u1ebf c\u1ea5p t\u00edn d\u1ee5ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch, chi\u1ebfn l\u01b0\u1ee3c kinh doanh h\u1eb1ng n\u0103m;<\/p>\n

d) Vi\u1ec7c x\u00e9t duy\u1ec7t c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 x\u00e9t duy\u1ec7t c\u01a1 c\u1ea5u l\u1ea1i th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 (bao g\u1ed3m gia h\u1ea1n n\u1ee3 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3) ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc minh b\u1ea1ch, kh\u00f4ng xung \u0111\u1ed9t l\u1ee3i \u00edch v\u00e0 kh\u00f4ng che gi\u1ea5u ch\u1ea5t l\u01b0\u1ee3ng t\u00edn d\u1ee5ng, trong \u0111\u00f3 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh c\u01a1 c\u1ea5u l\u1ea1i th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng do H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean th\u00f4ng qua. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c x\u00e9t duy\u1ec7t c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 x\u00e9t duy\u1ec7t c\u01a1 c\u1ea5u l\u1ea1i th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u01a1 ch\u1ebf h\u1ed9i \u0111\u1ed3ng th\u00ec \u00edt nh\u1ea5t hai ph\u1ea7n ba (2\/3) th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng x\u00e9t duy\u1ec7t c\u01a1 c\u1ea5u l\u1ea1i th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u00e9t duy\u1ec7t c\u1ea5p t\u00edn d\u1ee5ng;<\/p>\n

\u0111) Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p; c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; c\u1ea5p t\u00edn d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0;<\/p>\n

e) Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi Gi\u00e1m \u0111\u1ed1c (Ph\u00f3 gi\u00e1m \u0111\u1ed1c) c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0\u00a0<\/i>c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng b\u1ea3o \u0111\u1ea3m c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111i\u1ec3m \u0111 Kho\u1ea3n n\u00e0y. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng.<\/p>\n

2. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i ban h\u00e0nh Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u1ec1 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f3 v\u00e0 tu\u00e2n th\u1ee7 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u, \u0111\u1eb7c \u0111i\u1ec3m, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng, xem x\u00e9t \u0111\u1ebfn chu k\u1ef3 kinh doanh, kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng v\u1edbi r\u1ee7i ro v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng. N\u1ed9i dung c\u1ee7a Quy \u0111\u1ecbnh n\u00e0y ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 n\u1ed9i dung sau:<\/p>\n

a) Quy \u0111\u1ecbnh v\u1ec1 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, c\u01a1 ch\u1ebf ph\u00e2n c\u1ea5p, \u1ee7y quy\u1ec1n v\u00e0 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u;<\/p>\n

b) C\u00e1c nguy\u00ean t\u1eafc, ch\u00ednh s\u00e1ch, quy tr\u00ecnh nh\u1eadn d\u1ea1ng, \u0111o l\u01b0\u1eddng, theo d\u00f5i, ki\u1ec3m so\u00e1t, b\u00e1o c\u00e1o v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 r\u1ee7i ro \u0111\u1ec3 tu\u00e2n th\u1ee7 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u;<\/p>\n

c) C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd c\u01a1 c\u1ea5u v\u1ed1n t\u1ef1 c\u00f3 v\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c: m\u1ee9c \u0111\u1ed9 v\u00e0 xu h\u01b0\u1edbng c\u1ee7a c\u00e1c r\u1ee7i ro, t\u00e1c \u0111\u1ed9ng c\u1ee7a r\u1ee7i ro \u0111\u1ebfn y\u00eau c\u1ea7u v\u1ed1n t\u1ef1 c\u00f3 \u0111\u1ec3 b\u00f9 \u0111\u1eafp r\u1ee7i ro; quy m\u00f4 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng v\u1ed1n t\u1ef1 c\u00f3, kh\u1ea3 n\u0103ng ch\u1ecbu \u0111\u1ef1ng r\u1ee7i ro t\u1eeb c\u00e1c y\u1ebfu t\u1ed1 v\u0129 m\u00f4, kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n b\u1ed5 sung v\u1ed1n t\u1ef1 c\u00f3, k\u1ec3 c\u1ea3 kh\u1ea3 n\u0103ng h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng khi c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u; ngh\u0129a v\u1ee5 c\u1ea5p v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft; m\u1ee5c ti\u00eau v\u1ed1n t\u1ef1 c\u00f3 trong ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, d\u1ef1 ki\u1ebfn chi ph\u00ed b\u1ed5 sung v\u1ed1n t\u1ef1 c\u00f3 v\u00e0 gi\u1ea3i ph\u00e1p th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau v\u1ed1n t\u1ef1 c\u00f3. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd c\u01a1 c\u1ea5u v\u1ed1n t\u1ef1 c\u00f3 v\u00e0 t\u00e0i s\u1ea3n g\u1ed3m:<\/p>\n

(i) Quy tr\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i, \u0111\u00e1nh gi\u00e1 quy m\u00f4, c\u1ea5u ph\u1ea7n, ch\u1ea5t l\u01b0\u1ee3ng v\u1ed1n t\u1ef1 c\u00f3 v\u00e0 danh m\u1ee5c t\u00e0i s\u1ea3n;<\/p>\n

(ii) H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u;<\/p>\n

(iii) Quy \u0111\u1ecbnh v\u1ec1 c\u1ea3nh b\u00e1o s\u1edbm, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c d\u1ea5u hi\u1ec7u \u0111\u1ec3 s\u1edbm nh\u1eadn d\u1ea1ng r\u1ee7i ro, nguy c\u01a1 d\u1eabn \u0111\u1ebfn suy gi\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n v\u00e0 vi\u1ec7c gi\u00e1m s\u00e1t, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh;<\/p>\n

(iv) Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t, trong \u0111\u00f3 ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh v\u1ec1:<\/p>\n

– Bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd, ph\u00e1t tri\u1ec3n v\u1ed1n t\u1ef1 c\u00f3 v\u00e0 t\u00e0i s\u1ea3n \u0111\u1ec3 \u1ee9ng ph\u00f3 v\u1edbi tr\u01b0\u1eddng h\u1ee3p suy gi\u1ea3m ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u;<\/p>\n

– Tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n, ngh\u0129a v\u1ee5 v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong vi\u1ec7c x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, bi\u1ec7n ph\u00e1p x\u1eed l\u00fd, \u1ee9ng ph\u00f3 v\u1edbi tr\u01b0\u1eddng h\u1ee3p suy gi\u1ea3m ho\u1eb7c vi ph\u1ea1m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u.<\/p>\n

3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i ban h\u00e0nh Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u1ec1 qu\u1ea3n l\u00fd thanh kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 n\u1ed9i dung sau:<\/p>\n

a) Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n c\u1ea5p, \u1ee7y quy\u1ec1n, ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n C\u00f3, t\u00e0i s\u1ea3n N\u1ee3 v\u00e0 vi\u1ec7c b\u1ea3o \u0111\u1ea3m duy tr\u00ec t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3, thanh kho\u1ea3n;<\/p>\n

b) Quy tr\u00ecnh, th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c gi\u1edbi h\u1ea1n qu\u1ea3n l\u00fd thanh kho\u1ea3n, gi\u1edbi h\u1ea1n ki\u1ec3m so\u00e1t ch\u00eanh l\u1ec7ch k\u1ef3 h\u1ea1n t\u00e0i s\u1ea3n C\u00f3, t\u00e0i s\u1ea3n N\u1ee3 tr\u00ean c\u01a1 s\u1edf d\u00f2ng ti\u1ec1n v\u00e0o, d\u00f2ng ti\u1ec1n ra quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 3\u00a0c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y;<\/p>\n

c) C\u00e1c nguy\u00ean t\u1eafc, ch\u00ednh s\u00e1ch, quy tr\u00ecnh nh\u1eadn d\u1ea1ng, \u0111o l\u01b0\u1eddng, theo d\u00f5i, ki\u1ec3m so\u00e1t, b\u00e1o c\u00e1o v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin r\u1ee7i ro v\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3, thanh kho\u1ea3n; c\u00e1c ti\u00eau ch\u00ed c\u1ea3nh b\u00e1o s\u1edbm v\u1ec1 r\u1ee7i ro thi\u1ebfu h\u1ee5t kh\u1ea3 n\u0103ng chi tr\u1ea3, thanh kho\u1ea3n v\u00e0 c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd;<\/p>\n

d) K\u1ebf ho\u1ea1ch v\u00e0 bi\u1ec7n ph\u00e1p n\u1eafm gi\u1eef c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u00f3 kh\u1ea3 n\u0103ng thanh kho\u1ea3n cao;<\/p>\n

\u0111) H\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, ki\u1ec3m so\u00e1t, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi vi\u1ec7c duy tr\u00ec t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3, thanh kho\u1ea3n;<\/p>\n

e) M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 v\u00e0 th\u1eed nghi\u1ec7m kh\u1ea3 n\u0103ng chi tr\u1ea3, thanh kho\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng kh\u1ea3 n\u0103ng chi tr\u1ea3, t\u00ednh thanh kho\u1ea3n c\u00f3 th\u1ec3 x\u1ea3y ra. Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/p>\n

(i) Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng t\u1ed1i thi\u1ec3u g\u1ed3m hai tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

– D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng;<\/p>\n

– D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong \u0111i\u1ec1u ki\u1ec7n g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3, thanh kho\u1ea3n.<\/p>\n

(ii) Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung sau:<\/p>\n

– Kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u00e0 cam k\u1ebft h\u00e0ng ng\u00e0y;<\/p>\n

– C\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ec3 c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/p>\n

4. C\u00e1c Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, xem x\u00e9t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ecbnh k\u1ef3 \u00edt nh\u1ea5t m\u1ed9t n\u0103m m\u1ed9t l\u1ea7n.<\/p>\n

5. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf c\u00e1c Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00e1c Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng).<\/p>\n

\u0110i\u1ec1u 5. H\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/b><\/p>\n

T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i to\u00e0n h\u1ec7 th\u1ed1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u sau:<\/p>\n

1. L\u01b0u gi\u1eef, truy c\u1eadp, b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 kh\u00e1ch h\u00e0ng, th\u1ecb tr\u01b0\u1eddng, b\u1ea3o \u0111\u1ea3m qu\u1ea3n l\u00fd r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng.<\/p>\n

2. Th\u1ed1ng k\u00ea, theo d\u00f5i, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, c\u00e1c kho\u1ea3n m\u1ee5c v\u1ed1n, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3; t\u00ednh to\u00e1n, qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

3. Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh, y\u00eau c\u1ea7u c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Ch\u01b0\u01a1ng II<\/b><\/p>\n

QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/b><\/p>\n

M\u1ee5c 1. GI\u00c1 TR\u1eca TH\u1ef0C C\u1ee6A V\u1ed0N \u0110I\u1ec0U L\u1ec6 V\u00c0 X\u1eec L\u00dd KHI GI\u00c1 TR\u1eca TH\u1ef0C C\u1ee6A V\u1ed0N \u0110I\u1ec0U L\u1ec6 GI\u1ea2M TH\u1ea4P H\u01a0N M\u1ee8C V\u1ed0N PH\u00c1P \u0110\u1ecaNH<\/b><\/p>\n

\u0110i\u1ec1u 6. Gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><\/p>\n

1. Gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 c\u00e1ch t\u00ednh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

2. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/p>\n

T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng t\u00ednh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi:<\/p>\n

a) Tr\u00edch l\u1eadp \u0111\u1ea7y \u0111\u1ee7 d\u1ef1 ph\u00f2ng r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

b) T\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

3. C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/p>\n

Gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u1ed9ng (tr\u1eeb) l\u1ee3i nhu\u1eadn l\u0169y k\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (l\u1ed7 l\u0169y k\u1ebf ch\u01b0a x\u1eed l\u00fd) \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n

4. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i th\u01b0\u1eddng xuy\u00ean theo d\u00f5i, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng) gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 sau:<\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12:<\/p>\n

Ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 15 th\u00e1ng 7 v\u00e0 15 th\u00e1ng 01 h\u1eb1ng n\u0103m, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng b\u00e1o c\u00e1o gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y 30 th\u00e1ng 6 v\u00e0 31 th\u00e1ng 12;<\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m kh\u00f4ng k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12:<\/p>\n

Ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean k\u1ef3 k\u1ebf to\u00e1n qu\u00fd th\u1ee9 nh\u1ea5t v\u00e0 k\u1ef3 k\u1ebf to\u00e1n qu\u00fd th\u1ee9 ba, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng b\u00e1o c\u00e1o gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n qu\u00fd li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3;<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o n\u00eau t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y ch\u01b0a bao g\u1ed3m c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (n\u1ebfu c\u00f3), t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng b\u1ed5 sung v\u00e0o k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/p>\n

\u0110i\u1ec1u 7. X\u1eed l\u00fd khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh<\/b><\/p>\n

1. Khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng gi\u1ea3m th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i:<\/p>\n

a) X\u00e2y d\u1ef1ng v\u00e0 t\u1ef1 tri\u1ec3n khai th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u b\u1eb1ng m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh;<\/p>\n

b) Trong th\u1eddi gian t\u1ed1i \u0111a 30 ng\u00e0y khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh, ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n b\u00e1o c\u00e1o ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng), trong \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/p>\n

(i) Gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y;<\/p>\n

(ii) Nguy\u00ean nh\u00e2n gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh;<\/p>\n

(iii) C\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh v\u00e0 duy tr\u00ec c\u00e1c t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng;<\/p>\n

c) T\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo y\u00eau c\u1ea7u c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>\n

2. C\u00e1c bi\u1ec7n ph\u00e1p Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng \u0111\u1ec3 x\u1eed l\u00fd khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng gi\u1ea3m th\u1ea5p h\u01a1n v\u1ed1n ph\u00e1p \u0111\u1ecbnh:<\/p>\n

a) \u0110\u00e1nh gi\u00e1, ki\u1ec3m tra, thanh tra ho\u1eb7c y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/p>\n

b) Y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, ho\u00e0n thi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh n\u00eau t\u1ea1i ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft;<\/p>\n

c) Gi\u00e1m s\u00e1t, thanh tra vi\u1ec7c t\u1ed5 ch\u1ee9c, tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p t\u1ea1i ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, bao g\u1ed3m c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo y\u00eau c\u1ea7u c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc;<\/p>\n

d) T\u00f9y theo m\u1ee9c \u0111\u1ed9 gi\u1ea3m gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 so v\u1edbi m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd sau \u0111\u00e2y \u0111\u1ed1i v\u1edbi t\u1eebng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng:<\/p>\n

(i) C\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 59 Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc\u00a0khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi 80% m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh;<\/p>\n

(ii) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01a1 c\u1ea5u l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, thu h\u1ed3i gi\u1ea5y ph\u00e9p \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng n\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ea5p d\u01b0\u1edbi 50% m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh ho\u1eb7c gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh li\u00ean t\u1ee5c trong th\u1eddi gian 6 th\u00e1ng m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

M\u1ee5c 2. V\u1ed0N T\u1ef0 C\u00d3 V\u00c0 T\u1ef6 L\u1ec6 AN TO\u00c0N V\u1ed0N T\u1ed0I THI\u1ec2U<\/b><\/p>\n

\u0110i\u1ec1u 8. V\u1ed1n t\u1ef1 c\u00f3<\/b><\/p>\n

V\u1ed1n t\u1ef1 c\u00f3 bao g\u1ed3m t\u1ed5ng V\u1ed1n c\u1ea5p 1 v\u00e0 V\u1ed1n c\u1ea5p 2 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 1\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u0110i\u1ec1u 9. T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u<\/b><\/p>\n

1. T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ee7 v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb v\u1ed1n t\u1ef1 c\u00f3 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i th\u01b0\u1eddng xuy\u00ean duy tr\u00ec t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

2. T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng:<\/p>\n

a) T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng g\u1ed3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb v\u00e0 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u h\u1ee3p nh\u1ea5t.<\/p>\n

b) T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb: T\u1eebng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i duy tr\u00ec t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb 9%.<\/p>\n

T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb (%) =<\/p>\n<\/td>\n

\n

V\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb<\/p>\n<\/td>\n

x 100%<\/td>\n<\/tr>\n
\n

T\u1ed5ng t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro ri\u00eang l\u1ebb<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

– V\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 1\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

– T\u1ed5ng t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro ri\u00eang l\u1ebb l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 2\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

c) T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u h\u1ee3p nh\u1ea5t:\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh\u00a0c\u00f3 c\u00f4ng ty con, ngo\u00e0i vi\u1ec7c duy tr\u00ec t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u1ed3ng th\u1eddi duy tr\u00ec t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u h\u1ee3p nh\u1ea5t 9%.<\/p>\n

T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u h\u1ee3p nh\u1ea5t (%) =<\/p>\n<\/td>\n

\n

V\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t<\/p>\n<\/td>\n

\n

x 100%<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro h\u1ee3p nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

– V\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 1\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

– T\u1ed5ng t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 2\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

M\u1ee5c 3. H\u1ea0N CH\u1ebe, GI\u1edaI H\u1ea0N C\u1ea4P T\u00cdN D\u1ee4NG<\/b><\/p>\n

\u0110i\u1ec1u 10. H\u1ea1n ch\u1ebf, gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng, h\u1ea1n ch\u1ebf c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng theo\u00a0\u0110i\u1ec1u 126, \u0110i\u1ec1u 127 v\u00e0 \u0110i\u1ec1u 128 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/p>\n

2. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u0103n c\u1ee9 v\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y\u00a0t\u1ea1i cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c g\u1ea7n nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ea1n ch\u1ebf, gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110i\u1ec1u 11. \u0110i\u1ec1u ki\u1ec7n, gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p<\/b><\/p>\n

1.\u00a0C\u00f4ng ty t\u00e0i ch\u00ednh\u00a0ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng v\u1edbi th\u1eddi h\u1ea1n \u0111\u1ebfn 01 (m\u1ed9t) n\u0103m cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p v\u00e0 khi c\u1ea5p t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

a) Vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

b) C\u00f3 t\u1ef7 l\u1ec7 n\u1ee3 x\u1ea5u d\u01b0\u1edbi 3%;<\/p>\n

c) Tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng v\u00e0 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch, ph\u01b0\u01a1ng ph\u00e1p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

2.\u00a0C\u00f4ng ty t\u00e0i ch\u00ednh\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

a) T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 tr\u00e1i phi\u1ebfu do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty con c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh;<\/p>\n

b) T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 tr\u00e1i phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00e1ch h\u00e0ng vay \u0111\u1ec3 mua tr\u00e1i phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3;<\/p>\n

c) Kh\u00e1ch h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 126 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

d) Kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 126 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

\u0111) Kh\u00e1ch h\u00e0ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung), kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

e) \u0110\u1ec3 \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n ho\u1eb7c ch\u01b0a \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng giao d\u1ecbch c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft (Upcom);<\/p>\n

g) \u0110\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con c\u1ee7a ch\u00ednh\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh\u00a0\u0111\u00f3;<\/p>\n

h) Kh\u00e1ch h\u00e0ng l\u00e0 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

3. T\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 tr\u00e1i phi\u1ebfu c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i) kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh.<\/p>\n

\u0110i\u1ec1u 12. \u0110i\u1ec1u ki\u1ec7n, gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu<\/b><\/p>\n

1.\u00a0C\u00f4ng ty t\u00e0i ch\u00ednh\u00a0ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng v\u1edbi th\u1eddi h\u1ea1n \u0111\u1ebfn 01 (m\u1ed9t) n\u0103m cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu v\u00e0 khi c\u1ea5p t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

a) Vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

b) C\u00f3 t\u1ef7 l\u1ec7 n\u1ee3 x\u1ea5u d\u01b0\u1edbi 3%;<\/p>\n

c) Tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng v\u00e0 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch, ph\u01b0\u01a1ng ph\u00e1p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

2.\u00a0C\u00f4ng ty t\u00e0i ch\u00ednh\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

a) T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 c\u1ed5 phi\u1ebfu c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty con c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n

b) T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p ph\u00e1t h\u00e0nh m\u00e0 kh\u00e1ch h\u00e0ng vay \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3;<\/p>\n

c) \u0110\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n

d) Kh\u00e1ch h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 126 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

\u0111) Kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 126 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

e) Kh\u00e1ch h\u00e0ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung), kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

g) Kh\u00e1ch h\u00e0ng l\u00e0 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

3. T\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu c\u1ee7a\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a\u00a0c\u00f4ng ty t\u00e0i ch\u00ednh.<\/p>\n

\u0110i\u1ec1u 13. Qu\u1ea3n l\u00fd c\u1ea5p t\u00edn d\u1ee5ng<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u1ec1 c\u1ea5p t\u00edn d\u1ee5ng, qu\u1ea3n l\u00fd ti\u1ec1n vay \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n vay \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

2. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i l\u1eadp, c\u1eadp nh\u1eadt ngay khi c\u00f3 thay \u0111\u1ed5i v\u00e0 c\u00f4ng khai trong to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u00f3 danh s\u00e1ch c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp, c\u1ed5 \u0111\u00f4ng l\u1edbn, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh v\u00e0 c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7 v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u00e0y. Danh s\u00e1ch n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng), tr\u1eeb c\u00e1c ch\u1ee9c danh \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o khi c\u00f3 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i b\u00e1o c\u00e1o cho:<\/p>\n

a) \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) ph\u00e1t sinh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1ea5y s\u1ed1 li\u1ec7u \u0111\u1ec3 h\u1ecdp \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean;<\/p>\n

b) Ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh khi ph\u00e1t sinh kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung);<\/p>\n

c) Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/p>\n

4. Kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng cho c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng trong danh s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 126 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung)) ph\u1ea3i \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean th\u00f4ng qua, tr\u1eeb kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng. Ban ki\u1ec3m so\u00e1t ph\u1ea3i gi\u00e1m s\u00e1t vi\u1ec7c ph\u00ea duy\u1ec7t c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n

M\u1ee5c 4. T\u1ef6 L\u1ec6 V\u1ec0 KH\u1ea2 N\u0102NG CHI TR\u1ea2<\/b><\/p>\n

\u0110i\u1ec1u 14. T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3<\/b><\/p>\n

1. H\u1eb1ng ng\u00e0y, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 3\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y l\u1eadp b\u1ea3ng d\u00f2ng ti\u1ec1n v\u00e0o, d\u00f2ng ti\u1ec1n ra t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd c\u00e1c t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

2. T\u1ef7 l\u1ec7 d\u1ef1 tr\u1eef thanh kho\u1ea3n:<\/p>\n

a) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i n\u1eafm gi\u1eef nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao \u0111\u1ec3 d\u1ef1 tr\u1eef \u0111\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u chi tr\u1ea3 \u0111\u1ebfn h\u1ea1n v\u00e0 ph\u00e1t sinh ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/p>\n

b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i duy tr\u00ec t\u1ef7 l\u1ec7 d\u1ef1 tr\u1eef thanh kho\u1ea3n t\u1ed1i thi\u1ec3u 1%.<\/p>\n

c) T\u1ef7 l\u1ec7 d\u1ef1 tr\u1eef thanh kho\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

T\u1ef7 l\u1ec7 d\u1ef1 tr\u1eef thanh kho\u1ea3n (%)<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao<\/p>\n<\/td>\n

\n

x 100%<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

– T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 3\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/p>\n

– T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n m\u1ee5c T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, tr\u1eeb \u0111i:<\/p>\n

+ Kho\u1ea3n t\u00e1i c\u1ea5p v\u1ed1n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi h\u00ecnh th\u1ee9c kho\u1ea3n chi\u1ebft kh\u1ea5u gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, kho\u1ea3n vay \u0111\u01b0\u1ee3c c\u1ea7m c\u1ed1 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (tr\u1eeb \u0111i kho\u1ea3n t\u00e1i c\u1ea5p v\u1ed1n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf tr\u00e1i phi\u1ebfu \u0111\u1eb7c bi\u1ec7t v\u00e0 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u00e1n n\u1ee3 \u0111\u1ec3 mua n\u1ee3 x\u1ea5u theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam); kho\u1ea3n vay qua \u0111\u00eam trong thanh to\u00e1n \u0111i\u1ec7n t\u1eed li\u00ean ng\u00e2n h\u00e0ng; kho\u1ea3n b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (tr\u1eeb \u0111i kho\u1ea3n b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u00e1n n\u1ee3 \u0111\u1ec3 mua n\u1ee3 x\u1ea5u theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam) qua nghi\u1ec7p v\u1ee5 th\u1ecb tr\u01b0\u1eddng m\u1edf c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

+ Kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n, chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u v\u00e0 kho\u1ea3n vay \u0111\u01b0\u1ee3c c\u1ea7m c\u1ed1: (i) c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc; (ii) c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu do Ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc, Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng qu\u1ed1c t\u1ebf (Standard & Poor\u2019s, Fitch Rating) x\u1ebfp h\u1ea1ng t\u1eeb m\u1ee9c AA ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean ho\u1eb7c thang th\u1ee9 h\u1ea1ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m \u0111\u1ed9c l\u1eadp kh\u00e1c.<\/p>\n

d) T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao v\u00e0 t\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u1ed3ng Vi\u1ec7t Nam, bao g\u1ed3m \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i kh\u00e1c quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam (theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a kho\u1ea3n 24 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y).<\/p>\n

3. T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y:<\/p>\n

a) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i t\u00ednh to\u00e1n v\u00e0 duy tr\u00ec t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y \u0111\u1ed1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y \u0111\u1ed1i v\u1edbi ngo\u1ea1i t\u1ec7 (bao g\u1ed3m \u0111\u00f4 la M\u1ef9 v\u00e0 c\u00e1c ngo\u1ea1i t\u1ec7 kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang \u0111\u00f4 la M\u1ef9 theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m b kho\u1ea3n 24 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y);<\/p>\n

b) T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y (%)<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao<\/p>\n<\/td>\n

\n

x 100%<\/p>\n<\/td>\n<\/tr>\n

\n

D\u00f2ng ti\u1ec1n ra r\u00f2ng trong 30 ng\u00e0y ti\u1ebfp theo<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

(i) T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 3\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/p>\n

(ii) D\u00f2ng ti\u1ec1n ra r\u00f2ng trong 30 ng\u00e0y ti\u1ebfp theo l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa d\u00f2ng ti\u1ec1n ra c\u1ee7a 30 ng\u00e0y li\u00ean ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y h\u00f4m sau v\u00e0 d\u00f2ng ti\u1ec1n v\u00e0o c\u1ee7a 30 ng\u00e0y li\u00ean ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y h\u00f4m sau \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c 3\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng x\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n ra r\u00f2ng \u0111\u1ed1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam trong 30 ng\u00e0y ti\u1ebfp theo l\u00e0 d\u01b0\u01a1ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i duy tr\u00ec t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam t\u1ed1i thi\u1ec3u l\u00e0 20%.<\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng x\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n ra r\u00f2ng \u0111\u1ed1i v\u1edbi ngo\u1ea1i t\u1ec7 trong 30 ng\u00e0y ti\u1ebfp theo l\u00e0 d\u01b0\u01a1ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i duy tr\u00ec t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi ngo\u1ea1i t\u1ec7 t\u1ed1i thi\u1ec3u l\u00e0 5%.<\/p>\n

\u0110i\u1ec1u 15. Qu\u1ea3n l\u00fd, x\u1eed l\u00fd vi\u1ec7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n N\u1ee3, t\u00e0i s\u1ea3n C\u00f3 (c\u1ea5p ph\u00f2ng ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd kh\u1ea3 n\u0103ng chi tr\u1ea3 h\u00e0ng ng\u00e0y do T\u1ed5ng gi\u00e1m \u0111\u1ed1c (Gi\u00e1m \u0111\u1ed1c) ho\u1eb7c Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c (Ph\u00f3 Gi\u00e1m \u0111\u1ed1c) \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ph\u1ee5 tr\u00e1ch.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y c\u1ee7a ng\u00e0y h\u00f4m sau c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc xem x\u00e9t, x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7 v\u00e0 ng\u00e2n h\u00e0ng, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t v\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i \u00e1p d\u1ee5ng ngay bi\u1ec7n ph\u00e1p t\u1ef1 x\u1eed l\u00fd, bao g\u1ed3m: vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, v\u1edbi t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00e1c cam k\u1ebft g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng th\u1ec3 h\u1ee7y ngang, cam k\u1ebft vay kh\u00f4ng th\u1ec3 h\u1ee7y ngang v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p kh\u00f4ng th\u1ec3 h\u1ee7y ngang kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p t\u1ef1 x\u1eed l\u00fd n\u00f3i tr\u00ean \u1edf m\u1ee9c t\u1eeb 20% tr\u1edf l\u00ean c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng b\u1ed5 sung c\u00e1c bi\u1ec7n ph\u00e1p gi\u00e1m s\u00e1t v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng h\u00e0ng ng\u00e0y ph\u1ea3i b\u00e1o c\u00e1o Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 theo quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1edbc 10 gi\u1edd s\u00e1ng ng\u00e0y h\u00f4m sau, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n b\u00e1o c\u00e1o t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 thi\u1ebfu h\u1ee5t t\u1ea1m th\u1eddi (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 b\u00f9 \u0111\u1eafp thi\u1ebfu h\u1ee5t, g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng).<\/p>\n

4. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c cho vay, k\u00fd c\u00e1c cam k\u1ebft g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng th\u1ec3 h\u1ee7y ngang, cam k\u1ebft cho vay kh\u00f4ng th\u1ec3 h\u1ee7y ngang v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp thi\u1ebfu h\u1ee5t kh\u1ea3 n\u0103ng chi tr\u1ea3 n\u1ebfu sau khi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u1eabn \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng chi tr\u1ea3 trong 30 ng\u00e0y quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

5. Sau khi \u0111\u00e3 s\u1eed d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p t\u1ef1 x\u1eed l\u00fd quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, n\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ti\u1ebfp t\u1ee5c g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3 th\u00ec ph\u1ea3i b\u00e1o c\u00e1o ngay Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t\u00a0ng\u00e2n h\u00e0ng).B\u1ed5\u00a0sung<\/p>\n

M\u1ee5c 5. T\u1ef6 L\u1ec6 T\u1ed0I \u0110A C\u1ee6A NGU\u1ed2N V\u1ed0N NG\u1eaeN H\u1ea0N \u0110\u01af\u1ee2C S\u1eec D\u1ee4NG \u0110\u1ec2 CHO VAY TRUNG H\u1ea0N V\u00c0 D\u00c0I H\u1ea0N<\/b><\/p>\n

\u0110i\u1ec1u 16. T\u1ef7 l\u1ec7 t\u1ed1i \u0111a c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u1ed1i \u0111a c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo \u0111\u1ed3ng Vi\u1ec7t Nam, bao g\u1ed3m \u0111\u1ed3ng Vi\u1ec7t Nam, c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam (theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a kho\u1ea3n 24 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y) theo c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/p>\n\n\n\n\n
\n

A (%) =<\/p>\n<\/td>\n

\n

B<\/p>\n<\/td>\n

x 100%<\/td>\n<\/tr>\n
\n

C<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

– A: T\u1ef7 l\u1ec7 c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/p>\n

– B: T\u1ed5ng d\u01b0 n\u1ee3 cho vay trung h\u1ea1n, d\u00e0i h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y tr\u1eeb \u0111i t\u1ed5ng ngu\u1ed3n v\u1ed1n trung h\u1ea1n, d\u00e0i h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

– C: Ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n

2. T\u1ed5ng d\u01b0 n\u1ee3 cho vay trung h\u1ea1n, d\u00e0i h\u1ea1n bao g\u1ed3m:<\/p>\n

a) D\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n sau \u0111\u00e2y c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 01 (m\u1ed9t) n\u0103m:<\/p>\n

(i) C\u00e1c kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh (bao g\u1ed3m c\u1ea3 kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam), tr\u1eeb:<\/p>\n

– Kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngu\u1ed3n \u1ee7y th\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1 nh\u00e2n v\u00e0 c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00e1c (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam) m\u00e0 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh n\u00e0y do Ch\u00ednh ph\u1ee7, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y ch\u1ecbu;<\/p>\n

– Kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc t\u00e1i c\u1ea5p v\u1ed1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

(ii) C\u00e1c kho\u1ea3n \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c cho vay, cho thu\u00ea t\u00e0i ch\u00ednh m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u1ee7y th\u00e1c ch\u1ecbu r\u1ee7i ro;<\/p>\n

(iii) C\u00e1c kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 v\u00e0o gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, tr\u1eeb gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m tr\u00e1i phi\u1ebfu do C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam ph\u00e1t h\u00e0nh);<\/p>\n

(iv) \u0110\u1ed1i v\u1edbi kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh,\u00a0<\/b>\u1ee7y th\u00e1c cho vay, \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft (i) v\u00e0 ti\u1ebft (ii) \u0111i\u1ec3m n\u00e0y c\u00f3 nhi\u1ec1u k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3 g\u1ed1c kh\u00e1c nhau th\u00ec th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i \u0111\u1ec3 t\u00ednh v\u00e0o d\u01b0 n\u1ee3 cho vay, cho thu\u00ea t\u00e0i ch\u00ednh trung, d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3 g\u1ed1c c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00f3.<\/p>\n

b) D\u01b0 n\u1ee3 g\u1ed1c b\u1ecb qu\u00e1 h\u1ea1n c\u1ee7a kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh, \u1ee7y th\u00e1c cho vay, cho thu\u00ea t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 mua, \u0111\u1ea7u t\u01b0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1.<\/p>\n

3. Ngu\u1ed3n v\u1ed1n trung h\u1ea1n, d\u00e0i h\u1ea1n bao g\u1ed3m s\u1ed1 d\u01b0 c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 01 (m\u1ed9t) n\u0103m c\u1ee7a c\u00e1c kho\u1ea3n sau \u0111\u00e2y:<\/p>\n

a) Ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam), tr\u1eeb ti\u1ec1n g\u1eedi c\u00e1c lo\u1ea1i c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/p>\n

b) Ti\u1ec1n vay t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trong n\u01b0\u1edbc v\u00e0 \u1edf n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 ti\u1ec1n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam);<\/p>\n

c) V\u1ed1n t\u00e0i tr\u1ee3 \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 nh\u1eadn c\u1ee7a Ch\u00ednh ph\u1ee7 m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro;<\/p>\n

d) Ti\u1ec1n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u m\u1ed1i trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tham gia cho vay l\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn kho\u1ea3n cho vay do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu;<\/p>\n

\u0111) Ti\u1ec1n huy \u0111\u1ed9ng t\u1eeb ph\u00e1t h\u00e0nh k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, tr\u00e1i phi\u1ebfu;<\/p>\n

e) V\u1ed1n \u0111i\u1ec1u l\u1ec7, qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7, qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh c\u00f2n l\u1ea1i sau khi tr\u1eeb \u0111i l\u1ed7 l\u0169y k\u1ebf (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 t\u1ed1i \u0111a c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n), gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 c\u1ee7a c\u00e1c kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

g) Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 t\u1ed1i \u0111a c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n) c\u00f2n l\u1ea1i sau khi mua c\u1ed5 phi\u1ebfu qu\u1ef9;<\/p>\n

h) Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/p>\n

4. Ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n bao g\u1ed3m s\u1ed1 d\u01b0 c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i \u0111\u1ebfn 01 (m\u1ed9t) n\u0103m (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n) c\u1ee7a c\u00e1c kho\u1ea3n sau \u0111\u00e2y:<\/p>\n

a) Ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam), tr\u1eeb c\u00e1c kho\u1ea3n sau \u0111\u00e2y:<\/p>\n

(i) Ti\u1ec1n g\u1eedi c\u00e1c lo\u1ea1i c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/p>\n

(ii) Ti\u1ec1n k\u00fd qu\u1ef9 v\u00e0 ti\u1ec1n g\u1eedi v\u1ed1n chuy\u00ean d\u00f9ng c\u1ee7a kh\u00e1ch h\u00e0ng;<\/p>\n

b) Ti\u1ec1n vay t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trong n\u01b0\u1edbc v\u00e0 \u1edf n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3\u00a0<\/i>ti\u1ec1n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam);<\/p>\n

c) V\u1ed1n t\u00e0i tr\u1ee3 \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 nh\u1eadn c\u1ee7a Ch\u00ednh ph\u1ee7 m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro;<\/p>\n

d) Ti\u1ec1n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u m\u1ed1i trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tham gia cho vay l\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn kho\u1ea3n cho vay do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu;<\/p>\n

\u0111) Ti\u1ec1n huy \u0111\u1ed9ng t\u1eeb ph\u00e1t h\u00e0nh k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, tr\u00e1i phi\u1ebfu.<\/p>\n

5. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i tu\u00e2n th\u1ee7 t\u1ef7 l\u1ec7 t\u1ed1i \u0111a c\u1ee7a ngu\u1ed3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho vay trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n l\u00e0 90%.<\/p>\n

M\u1ee5c 6. T\u1ef6 L\u1ec6<\/b>\u00a0MUA, \u0110\u1ea6U T\u01af\u00a0TR\u00c1I PHI\u1ebeU CH\u00cdNH PH\u1ee6, TR\u00c1I PHI\u1ebeU \u0110\u01af\u1ee2C CH\u00cdNH PH\u1ee6 B\u1ea2O L\u00c3NH<\/b><\/p>\n

\u0110i\u1ec1u 17. T\u1ef7 l\u1ec7<\/b>\u00a0mua, \u0111\u1ea7u t\u01b0\u00a0tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c\u00a0mua, \u0111\u1ea7u t\u01b0\u00a0tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh so v\u1edbi T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 theo t\u1ef7 l\u1ec7 t\u1ed1i \u0111a l\u00e0 10%.<\/p>\n

2. Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 bao g\u1ed3m:<\/p>\n

a) T\u00edn phi\u1ebfu Kho b\u1ea1c;<\/p>\n

b) Tr\u00e1i phi\u1ebfu Kho b\u1ea1c;<\/p>\n

c) C\u00f4ng tr\u00e1i x\u00e2y d\u1ef1ng T\u1ed5 qu\u1ed1c.<\/p>\n

3. Tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh bao g\u1ed3m:<\/p>\n

a) Tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh;<\/p>\n

b) Tr\u00e1i phi\u1ebfu do ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh;<\/p>\n

c) Tr\u00e1i phi\u1ebfu do t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh.<\/p>\n

4. S\u1ed1 d\u01b0 mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u1ed1i \u0111a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 gi\u00e1 mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ecbu r\u1ee7i ro.<\/p>\n

5. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng m\u1edbi th\u00e0nh l\u1eadp (kh\u00f4ng bao g\u1ed3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng), c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi hai (02) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y khai tr\u01b0\u01a1ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 T\u1ed5ng N\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1ecf h\u01a1n v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec \u0111\u01b0\u1ee3c\u00a0mua, \u0111\u1ea7u t\u01b0\u00a0tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh theo t\u1ef7 l\u1ec7 t\u1ed1i \u0111a 30% so v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n

M\u1ee5c 7. GI\u1edaI H\u1ea0N G\u00d3P V\u1ed0N, MUA C\u1ed4 PH\u1ea6N<\/b><\/p>\n

\u0110i\u1ec1u 18. Gi\u1edbi h\u1ea1n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n<\/b><\/p>\n

C\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a c\u00f4ng ty t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 110, \u0110i\u1ec1u 129 v\u00e0 \u0110i\u1ec1u 135 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/p>\n

Ch\u01b0\u01a1ng III<\/b><\/p>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/b><\/p>\n

\u0110i\u1ec1u 19. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/b><\/p>\n

1. C\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng v\u00e0 kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft, \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo c\u00e1c th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd k\u1ebft cho \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng n\u00f3i tr\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n n\u1ebfu n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, gia h\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n

2. T\u1ea1i th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u kh\u00f4ng \u0111\u1ea3m b\u1ea3o quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y\u00a0ph\u1ea3i x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/p>\n

a) T\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3 kh\u00f4ng \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh;<\/p>\n

b) Bi\u1ec7n ph\u00e1p v\u00e0 k\u1ebf ho\u1ea1ch x\u1eed l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o sau th\u1eddi h\u1ea1n t\u1ed1i \u0111a 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

\u0110i\u1ec1u 20. X\u1eed l\u00fd sau chuy\u1ec3n ti\u1ebfp<\/b><\/p>\n

Sau th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a t\u1ea1i ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y\u00a0ho\u1eb7c sau th\u1eddi h\u1ea1n t\u1ed1i \u0111a do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec t\u00f9y theo m\u1ee9c \u0111\u1ed9, t\u00ednh ch\u1ea5t r\u1ee7i ro, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

\u0110i\u1ec1u 21. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u01b0a b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, ph\u1ea3i x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 ch\u1ee7 \u0111\u1ed9ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ngay c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

2. Trong th\u1eddi gian t\u1ed1i \u0111a 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y\u00a0cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c n\u1ed9i dung t\u1ea1i ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 22. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 14 th\u00e1ng 02 n\u0103m 2021.<\/p>\n

2. C\u00e1c v\u0103n b\u1ea3n, quy \u0111\u1ecbnh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a036\/2014\/TT-NHNN\u00a0ng\u00e0y 20\/11\/2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a006\/2016\/TT-NHNN\u00a0ng\u00e0y 27\/5\/2016 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a036\/2014\/TT-NHNN\u00a0ng\u00e0y 20\/11\/2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a019\/2017\/TT-NHNN\u00a0ng\u00e0y 28\/12\/2017 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a036\/2014\/TT-NHNN\u00a0ng\u00e0y 20\/11\/2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a016\/2018\/TT-NHNN\u00a0ng\u00e0y 31\/7\/2018 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a036\/2014\/TT-NHNN\u00a0ng\u00e0y 20\/11\/2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

–\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 13\/2019\/TT-NHNN\u00a0ng\u00e0y 21\/8\/2019 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p gi\u1ea5y ph\u00e9p, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u0110i\u1ec1u 23. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/b><\/p>\n

Ch\u00e1nh V\u0103n ph\u00f2ng, Ch\u00e1nh Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng, Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/span>
\n<\/i><\/b>– Nh\u01b0 \u0110i\u1ec1u 23;<\/span>
\n<\/i><\/b>– Ban L\u00e3nh \u0111\u1ea1o NHNN;<\/span>
\n<\/i><\/b>– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n<\/i><\/b>– B\u1ed9 T\u01b0 ph\u00e1p;<\/span>
\n<\/i><\/b>– C\u00f4ng b\u00e1o;<\/span>
\n<\/i><\/b>– L\u01b0u: VP, V\u1ee5 PC, TTGSNH6.<\/span><\/td>\n		\n

KT. TH\u1ed0NG \u0110\u1ed0C<\/span>
\n<\/b>PH\u00d3 TH\u1ed0NG \u0110\u1ed0C<\/span><\/p>\n

\u0110o\u00e0n Th\u00e1i S\u01a1n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C 1<\/b><\/p>\n

C\u1ea4U PH\u1ea6N V\u00c0 C\u00c1CH X\u00c1C \u0110\u1ecaNH V\u1ed0N T\u1ef0 C\u00d3
\n<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 23 \/2020\/TT-NHNN ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2020 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng)<\/i><\/p>\n

I. V\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb:<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

C\u1ea5u ph\u1ea7n<\/b><\/p>\n<\/td>\n

\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

<\/td>\nV\u1ed0N C\u1ea4P 1 RI\u00caNG L\u1eba (A) = A1 – A2 – A3<\/span><\/b><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nC\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 1 ri\u00eang l\u1ebb (A1) = \u22111 \u00f7 8<\/span><\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(1)<\/p>\n<\/td>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn v\u1ec1 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/td>\n<\/tr>\n

\n

(2)<\/p>\n<\/td>\n

Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(3)<\/p>\n<\/td>\n

Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(4)<\/p>\n<\/td>\n

Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh trong kho\u1ea3n m\u1ee5c\u00a0Qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(5)<\/p>\n<\/td>\n

V\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0V\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(6)<\/p>\n<\/td>\n

L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u ri\u00eang l\u1ebb. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ho\u00e3n, gi\u00e3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i ph\u1ea3i tr\u1eeb \u0111i ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro ph\u1ea3i tr\u00edch theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch, ph\u01b0\u01a1ng ph\u00e1p tr\u00edch d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i so v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u00e3 tr\u00edch.<\/td>\n<\/tr>\n
\n

(7)<\/p>\n<\/td>\n

Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n\u00a0<\/b>tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(8)<\/p>\n<\/td>\n

Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\nL\u1ea5y s\u1ed1 d\u01b0 kho\u1ea3n\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/b>\u00a0do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c V\u1ed1n Ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 1 ri\u00eang l\u1ebb (A2) = \u2211 9 \u00f7 14<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(9)<\/p>\n<\/td>\n

L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa s\u1ed1 ti\u1ec1n mua m\u1ed9t t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n.<\/td>\n<\/tr>\n
\n

(10)<\/p>\n<\/td>\n

L\u1ed7 l\u0169y k\u1ebf<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0L\u1ed7 l\u0169y k\u1ebf\u00a0<\/b>t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh v\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb.<\/td>\n<\/tr>\n
\n

(11)<\/p>\n<\/td>\n

C\u1ed5 phi\u1ebfu qu\u1ef9<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0C\u1ed5 phi\u1ebfu qu\u1ef9<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(12)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c<\/td>\nL\u1ea5y s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c.<\/td>\n<\/tr>\n
\n

(13)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty con<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00f4ng ty con thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n\u00a0<\/b>tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(14)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n nh\u1eb1m n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c doanh nghi\u1ec7p, qu\u1ef9 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13)<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n nh\u1eb1m n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n\u00a0<\/i>(kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13)) thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n\u00a0<\/b>v\u00e0 kho\u1ea3n m\u1ee5c\u00a0G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n\u00a0<\/b>tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung (A3) = \u2211 15 \u00f7 16<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(15)<\/p>\n<\/td>\n

Ph\u1ea7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, m\u1ed9t c\u00f4ng ty li\u00ean k\u1ebft, m\u1ed9t qu\u1ef9 \u0111\u1ea7u t\u01b0 (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13), m\u1ee5c (14)), v\u01b0\u1ee3t m\u1ee9c 10% c\u1ee7a (A1 – A2)<\/td>\nT\u1ed5ng c\u00e1c ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) S\u1ed1 d\u01b0 kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o t\u1eebng doanh nghi\u1ec7p, t\u1eebng c\u00f4ng ty li\u00ean k\u1ebft, t\u1eebng qu\u1ef9 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13), m\u1ee5c (14)) t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n\u00a0<\/b>v\u00e0 kho\u1ea3n m\u1ee5c\u00a0\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n; v\u00e0 (ii) 10% c\u1ee7a (A1 – A2).<\/td>\n<\/tr>\n
\n

(16)<\/p>\n<\/td>\n

T\u1ed5ng c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u00f2n l\u1ea1i (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (15)), v\u01b0\u1ee3t m\u1ee9c 40% c\u1ee7a (A1 – A2)<\/td>\nPh\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) T\u1ed5ng c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (15)) thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n<\/b>\u00a0v\u00e0\u00a0G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n; v\u00e0 (ii) 40% c\u1ee7a (A1 – A2)<\/td>\n<\/tr>\n
<\/td>\nV\u1ed0N C\u1ea4P 2 RI\u00caNG L\u1eba (B) = B1 – B2 – (24)<\/b><\/td>\nGi\u00e1 tr\u1ecb v\u1ed1n c\u1ea5p 2 ri\u00eang l\u1ebb t\u1ed1i \u0111a b\u1eb1ng v\u1ed1n c\u1ea5p 1 ri\u00eang l\u1ebb.<\/td>\n<\/tr>\n
<\/td>\nC\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 2 ri\u00eang l\u1ebb (B1) = \u2211 17 \u00f7 20<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(17)<\/p>\n<\/td>\n

50% ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n50% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/td>\n<\/tr>\n
\n

(18)<\/p>\n<\/td>\n

40% ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n40% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/td>\n<\/tr>\n
\n

(19)<\/p>\n<\/td>\n

D\u1ef1 ph\u00f2ng chung theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch, ph\u01b0\u01a1ng ph\u00e1p tr\u00edch d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/td>\nL\u1ea5y t\u1ed5ng c\u00e1c kho\u1ea3n m\u1ee5c\u00a0D\u1ef1 ph\u00f2ng chung\u00a0<\/b>tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(20)<\/p>\n<\/td>\n

Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

(i) C\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1ed1i thi\u1ec3u l\u00e0 5 n\u0103m;<\/p>\n

(ii) Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng;<\/p>\n

(iii) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c mua l\u1ea1i, tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc th\u1eddi gian \u0111\u00e1o h\u1ea1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n sau khi th\u1ef1c hi\u1ec7n v\u1eabn \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1ef7 l\u1ec7, gi\u1edbi h\u1ea1n b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng) \u0111\u1ec3 gi\u00e1m s\u00e1t;<\/p>\n

(iv) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ng\u1eebng tr\u1ea3 l\u00e3i v\u00e0 chuy\u1ec3n l\u00e3i l\u0169y k\u1ebf sang n\u0103m ti\u1ebfp theo n\u1ebfu vi\u1ec7c tr\u1ea3 l\u00e3i d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m b\u1ecb l\u1ed7;<\/p>\n

(v) Trong tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, ng\u01b0\u1eddi s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu v\u00e0 n\u1ee3 th\u1ee9 c\u1ea5p ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n sau khi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u00e3 thanh to\u00e1n cho t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c;<\/p>\n

(vi) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e3i su\u1ea5t c\u1ee7a n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3 ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c v\u00e0 ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng, t\u00e0i li\u1ec7u ph\u00e1t h\u00e0nh.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3, vi\u1ec7c thay \u0111\u1ed5i l\u00e3i su\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i 1 l\u1ea7n trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a n\u1ee3 th\u1ee9 c\u1ea5p.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c, c\u00f4ng th\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i bi\u00ean \u0111\u1ed9 trong c\u00f4ng th\u1ee9c (n\u1ebfu c\u00f3) 1 l\u1ea7n sau 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/td>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb, n\u1ebfu th\u1eddi h\u1ea1n n\u1ee3 th\u1ee9 c\u1ea5p tr\u00ean 5 n\u0103m, to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2.<\/p>\n

– B\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m th\u1ee9 n\u0103m tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, m\u1ed7i n\u0103m t\u1ea1i ng\u00e0y ph\u00e1t h\u00e0nh ho\u1eb7c ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, ph\u1ea7n gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 20% gi\u00e1 tr\u1ecb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ebfn ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 b\u1eb1ng 0.<\/td>\n<\/tr>\n

<\/td>\nC\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 ri\u00eang l\u1ebb (B2) = (21) + (22) + (23)<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(21)<\/p>\n<\/td>\n

Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u00e1t h\u00e0nh, n\u1ee3 th\u1ee9 c\u1ea5p do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ph\u00e1t h\u00e0nh \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/td>\n– \u0110\u1ed1i v\u1edbi tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 k\u1ec3 t\u1eeb ng\u00e0y 12\/02\/2018, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 k\u1ec3 t\u1eeb ng\u00e0y mua, \u0111\u1ea7u t\u01b0.<\/p>\n

– \u0110\u1ed1i v\u1edbi tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 12\/02\/2018, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 theo l\u1ed9 tr\u00ecnh sau \u0111\u00e2y:<\/p>\n

+ T\u1eeb ng\u00e0y 12\/02\/2018 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2018: tr\u1eeb 25% gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n

+ T\u1eeb ng\u00e0y 01\/01\/2019 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2019: tr\u1eeb 50% gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n

+ T\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2020: tr\u1eeb 75% gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n

+ T\u1eeb ng\u00e0y 01\/01\/2021: tr\u1eeb to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p.<\/td>\n<\/tr>\n

\n

(22)<\/p>\n<\/td>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (19) v\u00e0 1,25% c\u1ee7a \u201cT\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro\u201d quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 2<\/td>\n<\/td>\n<\/tr>\n
\n

(23)<\/p>\n<\/td>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (20) v\u00e0 50% c\u1ee7a A<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(24)<\/p>\n<\/td>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa (B1-B2) v\u00e0 A<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n m\u1ee5c gi\u1ea3m tr\u1eeb khi t\u00ednh v\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(25)<\/p>\n<\/td>\n

100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/td>\n<\/tr>\n
\n

(26)<\/p>\n<\/td>\n

100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/em><\/td>\n<\/tr>\n
\n

(C)<\/b><\/p>\n<\/td>\n

V\u1ed0N T\u1ef0 C\u00d3 RI\u00caNG L\u1eba (C) = (A) + (B) – (25) – (26)<\/span><\/b><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

II. V\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc chung:<\/span><\/b><\/p>\n

a. V\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c c\u1ea5u ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 d\u01b0\u1edbi \u0111\u00e2y, l\u1ea5y t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t, trong \u0111\u00f3 kh\u00f4ng h\u1ee3p nh\u1ea5t c\u00f4ng ty con l\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u00eau t\u1ea1i \u0111i\u1ec3m a kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t v\u00e0 v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t, th\u00ec\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0ph\u1ea3i x\u00e2y d\u1ef1ng s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb c\u00e1c b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ri\u00eang l\u1ebb c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh to\u00e1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n m\u1ee5c v\u1ed1n c\u1ea5p 1 v\u00e0 v\u1ed1n c\u1ea5p 2.<\/span><\/p>\n

2. C\u1ea5u ph\u1ea7n v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t:<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

C\u1ea5u ph\u1ea7n<\/b><\/p>\n<\/td>\n

\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

<\/td>\nV\u1ed0N C\u1ea4P 1 H\u1ee2P NH\u1ea4T (A) = A1 – A2- A3<\/span><\/b><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nC\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t (A1) = \u22111\u00f78<\/span><\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(1)<\/p>\n<\/td>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/p>\n

\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn v\u1ec1 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/td>\n<\/tr>\n

\n

(2)<\/p>\n<\/td>\n

Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(3)<\/p>\n<\/td>\n

Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(4)<\/p>\n<\/td>\n

Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh trong kho\u1ea3n m\u1ee5c\u00a0Qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(5)<\/p>\n<\/td>\n

V\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0V\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(6)<\/p>\n<\/td>\n

L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/b>\u00a0tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u h\u1ee3p nh\u1ea5t. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ho\u00e3n, gi\u00e3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i ph\u1ea3i tr\u1eeb \u0111i ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro ph\u1ea3i tr\u00edch theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch, ph\u01b0\u01a1ng ph\u00e1p tr\u00edch d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i so v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u00e3 tr\u00edch.<\/td>\n<\/tr>\n
\n

(7)<\/p>\n<\/td>\n

Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n l\u0169y k\u1ebf<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n\u00a0<\/b>tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(8)<\/p>\n<\/td>\n

Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/p>\n

\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n,\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/b>\u00a0bao g\u1ed3m c\u1ea3 s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c V\u1ed1n Ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/td>\n<\/tr>\n

<\/td>\nC\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t (A2) = \u22119 \u00f7 13<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(9)<\/p>\n<\/td>\n

L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa s\u1ed1 ti\u1ec1n mua m\u1ed9t t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n.<\/td>\n<\/tr>\n
\n

(10)<\/p>\n<\/td>\n

L\u1ed7 l\u0169y k\u1ebf<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u\u00a0L\u1ed7 l\u0169y k\u1ebf<\/b>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh v\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(11)<\/p>\n<\/td>\n

C\u1ed5 phi\u1ebfu qu\u1ef9<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0C\u1ed5 phi\u1ebfu qu\u1ef9<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(12)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c<\/td>\nL\u1ea5y s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, bao g\u1ed3m c\u1ea3 kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng c\u1ee7a c\u00e1c c\u00f4ng ty con \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(13)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty con kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ee3p nh\u1ea5t v\u00e0 c\u00f4ng ty con l\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00f4ng ty con kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty b\u1ea3o hi\u1ec3m thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung (A3) = \u221114 \u00f7 15<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(14)<\/p>\n<\/td>\n

Ph\u1ea7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, m\u1ed9t c\u00f4ng ty li\u00ean k\u1ebft, m\u1ed9t qu\u1ef9 \u0111\u1ea7u t\u01b0 (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13)), v\u01b0\u1ee3t m\u1ee9c 10% c\u1ee7a (A1-A2)<\/td>\nT\u1ed5ng c\u00e1c Ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) S\u1ed1 d\u01b0 kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o t\u1eebng doanh nghi\u1ec7p, t\u1eebng c\u00f4ng ty li\u00ean k\u1ebft, t\u1eebng qu\u1ef9 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13)) t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n\u00a0<\/b>v\u00e0 kho\u1ea3n m\u1ee5c\u00a0\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t; v\u00e0 (ii) 10% c\u1ee7a (A1 – A2)<\/td>\n<\/tr>\n
\n

(15)<\/p>\n<\/td>\n

T\u1ed5ng c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u00f2n l\u1ea1i (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13), m\u1ee5c (14)), v\u01b0\u1ee3t m\u1ee9c 40% c\u1ee7a (A1-A2)<\/td>\nPh\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) T\u1ed5ng c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 t\u00ednh \u1edf m\u1ee5c (13), m\u1ee5c (14)) thu\u1ed9c kho\u1ea3n m\u1ee5c\u00a0Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n\u00a0<\/b>v\u00e0 kho\u1ea3n m\u1ee5c\u00a0G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t; v\u00e0 (ii) 40% c\u1ee7a (A1 – A2)<\/td>\n<\/tr>\n
<\/td>\nV\u1ed0N C\u1ea4P 2 H\u1ee2P NH\u1ea4T (B) = B1 – B2 – (24)<\/b><\/td>\nGi\u00e1 tr\u1ecb v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t t\u1ed1i \u0111a b\u1eb1ng v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n
<\/td>\nC\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t (B1) =\u00a0<\/b>\u221116 \u00f7 20<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(16)<\/p>\n<\/td>\n

50% ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n50% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(17)<\/p>\n<\/td>\n

40% ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n40% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c\u00a0G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n
\n

(18)<\/p>\n<\/td>\n

D\u1ef1 ph\u00f2ng chung theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch, ph\u01b0\u01a1ng ph\u00e1p tr\u00edch d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/td>\nL\u1ea5y t\u1ed5ng c\u00e1c kho\u1ea3n m\u1ee5c\u00a0D\u1ef1 ph\u00f2ng chung\u00a0<\/b>tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(19)<\/p>\n<\/td>\n

Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

(i) C\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1ed1i thi\u1ec3u l\u00e0 5 n\u0103m;<\/p>\n

(ii) Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng;<\/p>\n

(iii) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c mua l\u1ea1i, tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc th\u1eddi gian \u0111\u00e1o h\u1ea1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n sau khi th\u1ef1c hi\u1ec7n v\u1eabn \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1ef7 l\u1ec7, gi\u1edbi h\u1ea1n b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng) \u0111\u1ec3 gi\u00e1m s\u00e1t;<\/p>\n

(iv) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ng\u1eebng tr\u1ea3 l\u00e3i v\u00e0 chuy\u1ec3n l\u00e3i l\u0169y k\u1ebf sang n\u0103m ti\u1ebfp theo n\u1ebfu vi\u1ec7c tr\u1ea3 l\u00e3i d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m b\u1ecb l\u1ed7;<\/p>\n

(v) Trong tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, ng\u01b0\u1eddi s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n sau khi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u00e3 thanh to\u00e1n cho t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c;<\/p>\n

(vi) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3 ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c v\u00e0 ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng, t\u00e0i li\u1ec7u ph\u00e1t h\u00e0nh.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3, vi\u1ec7c thay \u0111\u1ed5i l\u00e3i su\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i 1 l\u1ea7n trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 kh\u00e1c.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c, c\u00f4ng th\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i bi\u00ean \u0111\u1ed9 trong c\u00f4ng th\u1ee9c (n\u1ebfu c\u00f3) 1 l\u1ea7n sau 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/td>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb, n\u1ebfu th\u1eddi h\u1ea1n n\u1ee3 th\u1ee9 c\u1ea5p tr\u00ean 5 n\u0103m, to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, c\u00f4ng c\u1ee5 n\u1ee3 kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2.<\/p>\n

– B\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m th\u1ee9 n\u0103m tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, m\u1ed7i n\u0103m t\u1ea1i ng\u00e0y ph\u00e1t h\u00e0nh ho\u1eb7c ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, ph\u1ea7n gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 20% gi\u00e1 tr\u1ecb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ebfn ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 b\u1eb1ng 0.<\/p>\n

L\u01b0u \u00fd: Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p do c\u00f4ng ty con kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n m\u1ee5c n\u00e0y.<\/td>\n<\/tr>\n

\n

(20)<\/p>\n<\/td>\n

L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1<\/td>\nL\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1<\/b>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t<\/b><\/p>\n

(B2) = (21) + (22) + (23)<\/b><\/td>\n

<\/td>\n<\/tr>\n
\n

(21)<\/p>\n<\/td>\n

Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u00e1t h\u00e0nh; n\u1ee3 th\u1ee9 c\u1ea5p do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ph\u00e1t h\u00e0nh \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/td>\n– \u0110\u1ed1i v\u1edbi tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 k\u1ec3 t\u1eeb ng\u00e0y 12\/02\/2018, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 k\u1ec3 t\u1eeb ng\u00e0y mua, \u0111\u1ea7u t\u01b0.<\/p>\n

– \u0110\u1ed1i v\u1edbi tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 12\/02\/2018, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 theo l\u1ed9 tr\u00ecnh sau \u0111\u00e2y:<\/p>\n

+ T\u1eeb ng\u00e0y 12\/02\/2018 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2018: tr\u1eeb 25% gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n

+ T\u1eeb ng\u00e0y 01\/01\/2019 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2019: tr\u1eeb 50% gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n

+ T\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2020: tr\u1eeb 75% gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n

+ T\u1eeb ng\u00e0y 01\/01\/2021: tr\u1eeb to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, n\u1ee3 th\u1ee9 c\u1ea5p.<\/td>\n<\/tr>\n

\n

(22)<\/p>\n<\/td>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (18) v\u00e0 1,25% c\u1ee7a \u201cT\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro\u201d quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 2<\/td>\n<\/td>\n<\/tr>\n
\n

(23)<\/p>\n<\/td>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (19) v\u00e0 50% c\u1ee7a A<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(24)<\/p>\n<\/td>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa (B1- B2) v\u00e0 A<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nC\u00e1c kho\u1ea3n m\u1ee5c gi\u1ea3m tr\u1eeb khi t\u00ednh v\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t<\/b><\/td>\n<\/td>\n<\/tr>\n
\n

(25)<\/p>\n<\/td>\n

100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/i><\/td>\n<\/tr>\n
\n

(26)<\/p>\n<\/td>\n

100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
\n

(C)<\/b><\/p>\n<\/td>\n

V\u1ed0N T\u1ef0 C\u00d3 H\u1ee2P NH\u1ea4T (C) = (A) + (B) – (25) – (26)<\/b><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C 2<\/span><\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN PH\u00c2N NH\u00d3M V\u00c0 C\u00c1CH X\u00c1C \u0110\u1ecaNH T\u1ed4NG T\u00c0I S\u1ea2N C\u00d3 R\u1ee6I RO<\/span>
\n(Bao g\u1ed3m t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng v\u00e0 c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng)
\n<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2020\/TT-NHNN ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2020 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng)<\/i><\/p>\n

Ph\u1ea7n I. H\u01b0\u1edbng d\u1eabn t\u00ednh T\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/span><\/b><\/p>\n

A. H\u01b0\u1edbng d\u1eabn chung:<\/span><\/b><\/p>\n

1.\u00a0<\/span>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0c\u0103n c\u1ee9 v\u00e0o c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, c\u01a1 s\u1edf d\u1eef li\u1ec7u, h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan c\u1ee7a\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, c\u00f4ng ty con c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro quy \u0111\u1ecbnh t\u1ea1i Ph\u1ea7n II c\u1ee7a Ph\u1ee5 l\u1ee5c n\u00e0y.<\/span><\/p>\n

C\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u gi\u1eef, th\u1ed1ng k\u00ea \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n ph\u1ea3i \u0111\u00f2i theo c\u00e1c ti\u00eau ch\u00ed: \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f2i; lo\u1ea1i ti\u1ec1n; h\u00ecnh th\u1ee9c b\u1ea3o \u0111\u1ea3m; t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng.<\/span><\/p>\n

2. T\u00e0i s\u1ea3n C\u00f3 l\u00e0 c\u00e1c kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, n\u1ee3 th\u1ee9 c\u1ea5p c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, trong th\u1eddi gian ch\u01b0a b\u1ecb tr\u1eeb kh\u1ecfi V\u1ed1n c\u1ea5p 2 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro nh\u01b0 kho\u1ea3n ph\u1ea3i \u0111\u00f2i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u1edf trong n\u01b0\u1edbc.<\/span><\/p>\n

3. Gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ec3 t\u00ednh t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro l\u00e0 s\u1ed1 d\u01b0 n\u1ee3 g\u1ed1c, l\u00e3i v\u00e0 ph\u00ed (n\u1ebfu c\u00f3).<\/span><\/p>\n

4. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro c\u1ee7a t\u00e0i s\u1ea3n C\u00f3:<\/span><\/p>\n

–\u00a0Nguy\u00ean t\u1eafc 1<\/b>: M\u1ed7i t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng \u0111\u01b0\u1ee3c ph\u00e2n v\u00e0o m\u1ed9t nh\u00f3m h\u1ec7 s\u1ed1 r\u1ee7i ro. N\u1ebfu t\u00e0i s\u1ea3n C\u00f3 \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n nhi\u1ec1u h\u1ec7 s\u1ed1 r\u1ee7i ro kh\u00e1c nhau th\u00ec \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro cao nh\u1ea5t. Nguy\u00ean t\u1eafc n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

(i) Kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

+ Kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n m\u1eb7t, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n; ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ch\u00ednh\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0ph\u00e1t h\u00e0nh; gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 trung \u01b0\u01a1ng, Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc thu\u1ed9c OECD ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n; gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n;<\/span><\/p>\n

+ Kho\u1ea3n ph\u1ea3i \u0111\u00f2i kh\u00f4ng s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch: kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; \u0111\u1ea7u t\u01b0, kinh doanh ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

+ Kho\u1ea3n ph\u1ea3i \u0111\u00f2i kh\u00f4ng c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng: c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; c\u00f4ng ty ch\u1ee9ng kho\u00e1n; c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9.<\/span><\/p>\n

(ii) Kho\u1ea3n cho vay \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u1ec3 kh\u00e1ch h\u00e0ng mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf theo ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7, kho\u1ea3n mua nh\u00e0 \u1edf m\u00e0 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay\/m\u1ee9c cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng d\u01b0\u1edbi 1,5 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng nh\u00e0 \u1edf (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai), quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a b\u00ean vay.<\/span><\/p>\n

–\u00a0Nguy\u00ean t\u1eafc 2<\/b>:\u00a0<\/span>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0th\u1ed1ng k\u00ea c\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i theo h\u00ecnh th\u1ee9c b\u1ea3o \u0111\u1ea3m, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u00e0 t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m c\u1ee7a t\u1eebng h\u00ecnh th\u1ee9c, t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3,\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro c\u1ee7a kho\u1ea3n ph\u1ea3i \u0111\u00f2i theo h\u1ec7 s\u1ed1 r\u1ee7i ro quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y \u0111\u1ed1i v\u1edbi t\u1eebng h\u00ecnh th\u1ee9c b\u1ea3o \u0111\u1ea3m, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n C\u00f3 (kho\u1ea3n ph\u1ea3i \u0111\u00f2i) \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m\/ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m:\u00a0<\/span><\/b>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc 1.<\/span><\/p>\n

V\u00ed d\u1ee5 1<\/span><\/b>: Kho\u1ea3n cho Ng\u00e2n h\u00e0ng A vay 100 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng 150 t\u1ef7 \u0111\u1ed3ng tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7. C\u0103n c\u1ee9 nguy\u00ean t\u1eafc 1 n\u00eau tr\u00ean, kho\u1ea3n vay n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 0% (kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ph\u00e1t h\u00e0nh).<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/span><\/b>\u00a0Kho\u1ea3n cho vay kh\u00e1ch h\u00e0ng A 100 t\u1ef7 \u0111\u1ed3ng v\u1edbi th\u1eddi h\u1ea1n 2 th\u00e1ng \u0111\u1ec3 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n (h\u1ec7 s\u1ed1 r\u1ee7i ro 200%) \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (c\u00f3 gi\u00e1 tr\u1ecb 120 t\u1ef7 v\u1edbi th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i 1 n\u0103m) do ng\u00e2n h\u00e0ng kh\u00e1c ph\u00e1t h\u00e0nh (h\u1ec7 s\u1ed1 r\u1ee7i ro 50%). C\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc 1 n\u00eau tr\u00ean, kho\u1ea3n cho vay n\u00e0y s\u1ebd \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 200%.<\/span><\/p>\n

V\u00ed d\u1ee5 3<\/span><\/b>:\u00a0<\/span>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u00a0A cho kh\u00e1ch h\u00e0ng vay 100 t\u1ef7 \u0111\u1ed3ng v\u1edbi th\u1eddi h\u1ea1n 06 th\u00e1ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh c\u1ed5 phi\u1ebfu, kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng 150 t\u1ef7 \u0111\u1ed3ng tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u1edbi th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i 02 n\u0103m. C\u0103n c\u1ee9 nguy\u00ean t\u1eafc 1 n\u00eau tr\u00ean, kho\u1ea3n vay n\u00e0y ph\u1ea3i \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 150% (kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh ch\u1ee9ng kho\u00e1n).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n C\u00f3 (kho\u1ea3n ph\u1ea3i \u0111\u00f2i) \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n b\u1eb1ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m:\u00a0<\/span><\/b>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc 2.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/span><\/b>\u00a0Kho\u1ea3n cho vay\u00a0<\/span>Ng\u00e2n h\u00e0ng\u00a0A 100 t\u1ef7 \u0111\u1ed3ng v\u1edbi th\u1eddi h\u1ea1n 2 th\u00e1ng, trong \u0111\u00f3 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i 02 n\u0103m.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc 2 n\u00eau tr\u00ean, h\u1ec7 s\u1ed1 r\u1ee7i ro c\u1ee7a kho\u1ea3n vay n\u00e0y nh\u01b0 sau: (i) 50 t\u1ef7 \u0111\u1ed3ng l\u00e0 kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 0%; (ii) 50 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 50% (kho\u1ea3n ph\u1ea3i \u0111\u00f2i b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi Ng\u00e2n h\u00e0ng kh\u00e1c \u1edf trong n\u01b0\u1edbc).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 3: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n C\u00f3 (kho\u1ea3n ph\u1ea3i \u0111\u00f2i) \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00e1c nhau:\u00a0<\/span><\/b>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc 2.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/span><\/b>\u00a0Kho\u1ea3n cho vay m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p A 100 t\u1ef7 \u0111\u1ed3ng v\u1edbi k\u1ef3 h\u1ea1n 6 th\u00e1ng, trong \u0111\u00f3 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i 02 n\u0103m, 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc 2 n\u00eau tr\u00ean, h\u1ec7 s\u1ed1 r\u1ee7i ro c\u1ee7a kho\u1ea3n vay n\u00e0y nh\u01b0 sau: (i) 50 t\u1ef7 \u0111\u1ed3ng l\u00e0 kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 0%; (ii) 50 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i l\u00e0 kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 50%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 4: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n C\u00f3 (kho\u1ea3n ph\u1ea3i \u0111\u00f2i) \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng v\u00e0ng; ho\u1eb7c s\u1eed d\u1ee5ng cho m\u1ed9t trong c\u00e1c m\u1ee5c \u0111\u00edch g\u1ed3m: kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; \u0111\u1ea7u t\u01b0, kinh doanh ch\u1ee9ng kho\u00e1n; ho\u1eb7c c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng g\u1ed3m: c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9:\u00a0<\/span><\/b>\u00c1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi nguy\u00ean t\u1eafc 1 v\u00e0 nguy\u00ean t\u1eafc 2.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/span><\/b>\u00a0Kho\u1ea3n cho vay c\u00f4ng ty ch\u1ee9ng kho\u00e1n A 100 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y, kho\u1ea3n vay 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 0%, 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 50%, kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 150%.<\/span><\/p>\n

\u00c1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi hai nguy\u00ean t\u1eafc tr\u00ean, h\u1ec7 s\u1ed1 r\u1ee7i ro c\u1ee7a kho\u1ea3n vay n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro cao nh\u1ea5t l\u00e0 150% (kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 5: H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro v\u00e0 t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro \u0111\u1ed1i v\u1edbi kho\u1ea3n cho vay ph\u1ee5c v\u1ee5 nhu c\u1ea7u \u0111\u1eddi s\u1ed1ng (t\u1ea1i M\u1ee5c 23 v\u00e0 M\u1ee5c 31 Ph\u1ee5 l\u1ee5c n\u00e0y)<\/span><\/b><\/p>\n

V\u00ed d\u1ee5 1:<\/span><\/b>\u00a0T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 c\u00e1c kho\u1ea3n cho vay \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n A bao g\u1ed3m:<\/span><\/p>\n

(i) Kho\u1ea3n cho vay th\u1ee9 nh\u1ea5t c\u00f3 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 1,2 t\u1ef7 \u0111\u1ed3ng nh\u1eb1m m\u1ee5c \u0111\u00edch mua nh\u00e0 \u1edf \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng nh\u00e0 \u1edf \u0111\u00f3. T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

(ii) Kho\u1ea3n cho vay th\u1ee9 hai c\u00f3 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng nh\u1eb1m m\u1ee5c \u0111\u00edch mua \u00f4 t\u00f4. D\u01b0 n\u1ee3 c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

(iii) Kho\u1ea3n cho vay th\u1ee9 ba c\u00f3 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch ch\u1eefa b\u1ec7nh \u1edf n\u01b0\u1edbc ngo\u00e0i. D\u01b0 n\u1ee3 c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro \u0111\u1ed1i v\u1edbi 3 kho\u1ea3n cho vay tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, kh\u00e1ch h\u00e0ng A c\u00f3 kho\u1ea3n vay th\u1ee9 nh\u1ea5t \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i M\u1ee5c 23 Ph\u1ee5 l\u1ee5c n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 50%.<\/span><\/p>\n

Kho\u1ea3n th\u1ee9 2 v\u00e0 kho\u1ea3n th\u1ee9 3 c\u00f3 t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 0,8 t\u1ef7 \u0111\u1ed3ng + 2,5 t\u1ef7 \u0111\u1ed3ng = 3,3 t\u1ef7 \u0111\u1ed3ng (nh\u1ecf h\u01a1n 4 t\u1ef7 \u0111\u1ed3ng) n\u00ean \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 100%.<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro c\u1ee7a 3 kho\u1ea3n cho vay kh\u00e1ch h\u00e0ng A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 1 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 nh\u1ea5t) x 50% + 0,5 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 2) x 100% + 1 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 3) x 100% = 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

V\u00ed d\u1ee5 2:\u00a0<\/span><\/b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 c\u00e1c kho\u1ea3n cho vay \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n B bao g\u1ed3m:<\/span><\/p>\n

(i) Kho\u1ea3n cho vay th\u1ee9 nh\u1ea5t c\u00f3 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 4 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 mua nh\u00e0 \u1edf \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ch\u00ednh nh\u00e0 \u1edf \u0111\u00f3. T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

(ii) Kho\u1ea3n cho vay th\u1ee9 2 c\u00f3 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 mua \u00f4 t\u00f4. T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro \u0111\u1ed1i v\u1edbi 2 kho\u1ea3n cho vay tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, kh\u00e1ch h\u00e0ng B c\u00f3 hai kho\u1ea3n vay, trong \u0111\u00f3 kh\u00f4ng c\u00f3 kho\u1ea3n vay n\u00e0o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i M\u1ee5c 23 Ph\u1ee5 l\u1ee5c n\u00e0y v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng c\u1ee7a kh\u00e1ch h\u00e0ng B n\u00e0y l\u00e0 4 t\u1ef7 \u0111\u1ed3ng + 1 t\u1ef7 \u0111\u1ed3ng = 5 t\u1ef7 \u0111\u1ed3ng. Do \u0111\u00f3, c\u1ea3 hai kho\u1ea3n vay \u0111\u1ec1u \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 150% (tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u sau ng\u00e0y 01\/01\/2022).<\/span><\/p>\n

– T\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro c\u1ee7a hai kho\u1ea3n vay t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n nh\u01b0 sau: 0,5 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 nh\u1ea5t) x 150% + 0,8 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 hai) x 150% = 1,95 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

V\u00ed d\u1ee5 3:\u00a0<\/span><\/b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 c\u00e1c kho\u1ea3n cho vay \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n C bao g\u1ed3m:<\/span><\/p>\n

(i) Kho\u1ea3n cho vay th\u1ee9 nh\u1ea5t v\u1edbi s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 1,2 t\u1ef7 \u0111\u1ec3 mua nh\u00e0 \u1edf \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ch\u00ednh nh\u00e0 \u1edf \u0111\u00f3. T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

(ii) Kho\u1ea3n cho vay th\u1ee9 hai v\u1edbi s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 1,3 t\u1ef7 \u0111\u1ec3 mua nh\u00e0 \u1edf \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ch\u00ednh nh\u00e0 \u1edf \u0111\u00f3. T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

(iii) Kho\u1ea3n cho vay th\u1ee9 ba v\u1edbi s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 3 t\u1ef7 \u0111\u1ed3ng ph\u1ee5c v\u1ee5 nhu c\u1ea7u \u0111\u1eddi s\u1ed1ng. T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro \u0111\u1ed1i v\u1edbi 3 kho\u1ea3n cho vay tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, kh\u00e1ch h\u00e0ng C c\u00f3 kho\u1ea3n vay th\u1ee9 nh\u1ea5t v\u00e0 kho\u1ea3n vay th\u1ee9 hai \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i M\u1ee5c 23 Ph\u1ee5 l\u1ee5c n\u00e0y. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn kho\u1ea3n vay th\u1ee9 nh\u1ea5t ho\u1eb7c kho\u1ea3n vay th\u1ee9 hai \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 50% v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro n\u00e0y trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a kho\u1ea3n vay. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng l\u1ef1a ch\u1ecdn kho\u1ea3n vay th\u1ee9 nh\u1ea5t c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 50% th\u00ec:<\/span><\/p>\n

+ H\u1ec7 s\u1ed1 r\u1ee7i ro c\u1ee7a kho\u1ea3n cho vay th\u1ee9 nh\u1ea5t l\u00e0 50%.<\/span><\/p>\n

+ Kho\u1ea3n th\u1ee9 2 v\u00e0 kho\u1ea3n th\u1ee9 3 c\u00f3 t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 1,3 t\u1ef7 \u0111\u1ed3ng + 3 t\u1ef7 \u0111\u1ed3ng = 4,3 t\u1ef7 \u0111\u1ed3ng. Theo \u0111\u00f3, c\u1ea3 hai kho\u1ea3n cho vay n\u00e0y \u0111\u1ec1u \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 150% (tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u sau ng\u00e0y 01\/01\/2022).<\/span><\/p>\n

– T\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro c\u1ee7a ba kho\u1ea3n vay t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n nh\u01b0 sau: 0,5 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 nh\u1ea5t) x 50% + 0,7 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 hai) x 150% + 2 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3n th\u1ee9 ba) x 150% = 4,3 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

5. C\u00e1ch x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 r\u1ee7i ro c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng:<\/span><\/p>\n

5.1. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u01b0\u1ee3c t\u00ednh qua hai b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n

(i) B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh: L\u1ea5y gi\u00e1 tr\u1ecb cam k\u1ebft ngo\u1ea1i b\u1ea3ng nh\u00e2n v\u1edbi h\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\n

(ii) B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh: Nh\u00e2n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u1edf B\u01b0\u1edbc 1 v\u1edbi h\u1ec7 s\u1ed1 r\u1ee7i ro t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\n

5.2. C\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng sau khi chuy\u1ec3n \u0111\u1ed5i theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng v\u00e0 \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng. Theo \u0111\u00f3:<\/p>\n

(i) Cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc b\u1ea3o l\u00e3nh thanh to\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u1ea3 th\u1eddi h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh: H\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 0%.<\/p>\n

(ii) Cam k\u1ebft ngo\u1ea1i b\u1ea3ng ph\u00e1t sinh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh: H\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 20%.<\/p>\n

(iii) Cam k\u1ebft ngo\u1ea1i b\u1ea3ng ph\u00e1t sinh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ph\u00e1t h\u00e0nh: H\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 50%.<\/p>\n

(iv) Cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng nh\u00e0 \u1edf (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai), quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 \u1edf g\u1eafn v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a b\u00ean vay: H\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 50%.<\/p>\n

5.3. C\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1i sinh v\u00e0 cam k\u1ebft ngo\u1ea1i b\u1ea3ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n v\u00e0o c\u00e1c nh\u00f3m h\u1ec7 s\u1ed1 r\u1ee7i ro: H\u1ec7 s\u1ed1 r\u1ee7i ro l\u00e0 100%.<\/p>\n

6. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i \u0111\u1ed1i v\u1edbi cam k\u1ebft ngo\u1ea1i b\u1ea3ng l\u00e0 cam k\u1ebft cung c\u1ea5p m\u1ed9t cam k\u1ebft ngo\u1ea1i b\u1ea3ng (v\u00ed d\u1ee5: cam k\u1ebft c\u1ea5p b\u1ea3o l\u00e3nh, \u2026): H\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i l\u00e0 h\u1ec7 s\u1ed1 th\u1ea5p h\u01a1n gi\u1eefa h\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i c\u1ee7a cam k\u1ebft cung c\u1ea5p cam k\u1ebft ngo\u1ea1i b\u1ea3ng v\u00e0 h\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i c\u1ee7a cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c cam k\u1ebft cung c\u1ea5p.<\/p>\n

V\u00ed d\u1ee5:<\/b><\/p>\n

T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng A ph\u00e1t h\u00e0nh m\u1ed9t cam k\u1ebft ch\u1ea5p nh\u1eadn thanh to\u00e1n tr\u1ecb gi\u00e1 100.000 USD cho C\u00f4ng ty B \u0111\u1ed1i v\u1edbi kho\u1ea3n vay c\u1ee7a C\u00f4ng ty B t\u1ea1i Ng\u00e2n h\u00e0ng C. Cam k\u1ebft ch\u1ea5p nh\u1eadn thanh to\u00e1n c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng A \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ch\u00ednh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng A ph\u00e1t h\u00e0nh v\u00e0 C\u00f4ng ty B hi\u1ec7n \u0111ang s\u1edf h\u1eefu. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y:<\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 100.000 USD (gi\u00e1 tr\u1ecb cam k\u1ebft ngo\u1ea1i b\u1ea3ng) x 100% (h\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 43 \u0110i\u1ec3m 2 Ph\u1ea7n II Ph\u1ee5 l\u1ee5c n\u00e0y) = 100.000 USD;<\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 100.000 USD (l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a cam k\u1ebft ngo\u1ea1i b\u1ea3ng) x 20% (h\u1ec7 s\u1ed1 r\u1ee7i ro quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 20 \u0110i\u1ec3m 1 Ph\u1ea7n II Ph\u1ee5 l\u1ee5c n\u00e0y) = 20.000 USD.<\/p>\n

B. H\u01b0\u1edbng d\u1eabn t\u00ednh t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro h\u1ee3p nh\u1ea5t:<\/b><\/p>\n

Nguy\u00ean t\u1eafc t\u00ednh:<\/p>\n

1. C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u t\u1eeb b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t, trong \u0111\u00f3 kh\u00f4ng h\u1ee3p nh\u1ea5t c\u00f4ng ty con l\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro h\u1ee3p nh\u1ea5t (bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro n\u1ed9i b\u1ea3ng h\u1ee3p nh\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro n\u1ed9i b\u1ea3ng h\u1ee3p nh\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng h\u1ee3p nh\u1ea5t) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c A Ph\u1ea7n I Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\n

Ph\u1ea7n II. Ph\u00e2n nh\u00f3m v\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n C\u00f3 r\u1ee7i ro<\/b><\/p>\n

1. T\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro:<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

T\u00e0i s\u1ea3n C\u00f3<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb<\/b><\/p>\n<\/td>\n

\n

H\u1ec7 s\u1ed1 r\u1ee7i ro<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Ri\u00eang l\u1ebb<\/b><\/p>\n<\/td>\n

\n

H\u1ee3p nh\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Ri\u00eang l\u1ebb<\/b><\/p>\n<\/td>\n

\n

H\u1ee3p nh\u1ea5t<\/b><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n\n

[1]<\/b><\/p>\n<\/td>\n

\n

[2]<\/b><\/p>\n<\/td>\n

\n

[3]<\/b><\/p>\n<\/td>\n

\n

[4] = [1] x [3]<\/b><\/p>\n<\/td>\n

\n

[5] = [2] x [3]<\/b><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

<\/td>\nT\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(A1)<\/b><\/p>\n<\/td>\n

Nh\u00f3m t\u00e0i s\u1ea3n C\u00f3 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 0%<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= \u22111\u00f711<\/b><\/p>\n<\/td>\n

\n

= \u22111\u00f711<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/p>\n<\/td>\n

Ti\u1ec1n m\u1eb7t<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(2)<\/p>\n<\/td>\n

V\u00e0ng<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(3)<\/p>\n<\/td>\n

Ti\u1ec1n, v\u00e0ng g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(4)<\/p>\n<\/td>\n

Kho\u1ea3n ph\u1ea3i \u0111\u00f2i ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(5)<\/p>\n<\/td>\n

Kho\u1ea3n ph\u1ea3i \u0111\u00f2i Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc b\u1ea3o l\u00e3nh thanh to\u00e1n ho\u1eb7c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n.<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(6)<\/p>\n<\/td>\n

Kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ho\u1eb7c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(7)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i b\u0103\u0300ng \u0111\u1ed3ng Vi\u00ea\u0323t Nam \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng ti\u1ec1n, \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u1ea3 th\u1eddi h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb b\u1eb1ng: (i) ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n; (ii) gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ch\u00ednh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(8)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi Ch\u00ednh ph\u1ee7 trung \u01b0\u01a1ng, Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc thu\u1ed9c OECD ho\u1eb7c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 trung \u01b0\u01a1ng, Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc n\u00e0y b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(9)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do Ch\u00ednh ph\u1ee7 trung \u01b0\u01a1ng, Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc thu\u1ed9c OECD ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(10)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(11)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

0%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(A2)<\/b><\/p>\n<\/td>\n

Nh\u00f3m t\u00e0i s\u1ea3n C\u00f3 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 20%<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= \u221112 \u00f7 20<\/b><\/p>\n<\/td>\n

\n

= \u221112 \u00f7 20<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(12)<\/p>\n<\/td>\n

Kim lo\u1ea1i qu\u00fd (tr\u1eeb v\u00e0ng), \u0111\u00e1 qu\u00fd<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(13)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(14)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(15)<\/p>\n<\/td>\n

Tr\u00e1i phi\u1ebfu do C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam ph\u00e1t h\u00e0nh, tr\u00e1i phi\u1ebfu do C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n mua b\u00e1n n\u1ee3 Vi\u1ec7t Nam ph\u00e1t h\u00e0nh<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(16)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf c\u00e1c n\u01b0\u1edbc thu\u1ed9c kh\u1ed1i OECD v\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c c\u00e1c ng\u00e2n h\u00e0ng n\u00e0y b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(17)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf c\u00e1c n\u01b0\u1edbc thu\u1ed9c kh\u1ed1i OECD c\u00f3 tu\u00e2n th\u1ee7 nh\u1eefng th\u1ecfa thu\u1eadn qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t v\u1ec1 v\u1ed1n tr\u00ean c\u01a1 s\u1edf r\u1ee7i ro v\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty n\u00e0y b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(18)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 1 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf c\u00e1c n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c OECD ho\u1eb7c \u0111\u01b0\u1ee3c c\u00e1c ng\u00e2n h\u00e0ng \u0111\u00f3 b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(19)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 1 n\u0103m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf c\u00e1c n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c kh\u1ed1i OECD c\u00f3 tu\u00e2n th\u1ee7 nh\u1eefng tho\u1ea3 thu\u1eadn qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t v\u1ec1 v\u1ed1n tr\u00ean c\u01a1 s\u1edf r\u1ee7i ro v\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty n\u00e0y b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(20)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng ti\u1ec1n, \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u1ea3 th\u1eddi h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb b\u1eb1ng: (i) ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n; (ii) gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ch\u00ednh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh<\/td>\n<\/td>\n<\/td>\n\n

20%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(A3)<\/b><\/p>\n<\/td>\n

Nh\u00f3m t\u00e0i s\u1ea3n C\u00f3 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 50%<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= \u221121 \u00f7 23<\/b><\/p>\n<\/td>\n

\n

= \u221121 \u00f7 23<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(21)<\/p>\n<\/td>\n

Kho\u1ea3n ph\u1ea3i \u0111\u00f2i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u1edf trong n\u01b0\u1edbc, tr\u1eeb kho\u1ea3n ph\u1ea3i \u0111\u00f2i l\u00e0 kho\u1ea3n cho vay, ti\u1ec1n g\u1eedi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 148\u0111 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/td>\n<\/td>\n<\/td>\n\n

50%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(22)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u1ea3 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi h\u1ea1n b\u1eb1ng gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ph\u00e1t h\u00e0nh<\/td>\n<\/td>\n<\/td>\n\n

50%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(23)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 b\u1eb1ng nh\u00e0 \u1edf (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai), quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a b\u00ean vay v\u00e0 \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

(a) L\u00e0 kho\u1ea3n cho vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

(b) L\u00e0 kho\u1ea3n cho vay c\u00e1 nh\u00e2n \u0111\u1ec3 kh\u00e1ch h\u00e0ng mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i, mua nh\u00e0 \u1edf theo c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n

(c) L\u00e0 kho\u1ea3n cho vay c\u00e1 nh\u00e2n \u0111\u1ec3 kh\u00e1ch h\u00e0ng mua nh\u00e0 \u1edf m\u00e0 s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay\/m\u1ee9c cho vay t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng d\u01b0\u1edbi 1,5 t\u1ef7 \u0111\u1ed3ng. M\u1ed7i kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro n\u00e0y cho 1 (m\u1ed9t) kho\u1ea3n vay t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u00f3.<\/td>\n

<\/td>\n<\/td>\n\n

50%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(A4)<\/b><\/p>\n<\/td>\n

Nh\u00f3m t\u00e0i s\u1ea3n C\u00f3 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 100%<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n= \u221124 \u00f7 26<\/b><\/td>\n= \u221124 \u00f7 26<\/b><\/td>\n<\/tr>\n
\n

(24)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, kh\u00f4ng bao g\u1ed3m ph\u1ea7n gi\u00e1 tr\u1ecb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u1ecb tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 1 \u0111\u1ec3 t\u00ednh v\u1ed1n t\u1ef1 c\u00f3<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(25)<\/p>\n<\/td>\n

Gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(26)<\/p>\n<\/td>\n

To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n C\u00f3 kh\u00e1c c\u00f2n l\u1ea1i tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ngo\u00e0i c\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m h\u1ec7 s\u1ed1 r\u1ee7i ro 0%, 20%, 50%, 100%, 120%, 150% v\u00e0 200%.<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(A5)<\/b><\/p>\n<\/td>\n

Nh\u00f3m t\u00e0i s\u1ea3n C\u00f3 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 150%<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= \u221127 \u00f7 31<\/b><\/p>\n<\/td>\n

\n

= \u221127 \u00f7 31<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(27)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/td>\n<\/td>\n<\/td>\n\n

150%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(28)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ec3 \u0111\u1ea7u t\u01b0, kinh doanh ch\u1ee9ng kho\u00e1n.<\/td>\n<\/td>\n<\/td>\n\n

150%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(29)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9<\/td>\n<\/td>\n<\/td>\n\n

150%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(30)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n cho vay \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng v\u00e0ng<\/td>\n<\/td>\n<\/td>\n\n

150%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(31)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ph\u1ee5c v\u1ee5 nhu c\u1ea7u \u0111\u1eddi s\u1ed1ng m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ecfa thu\u1eadn cho vay\/m\u1ee9c cho vay t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00f3 t\u1eeb 4 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean (sau khi tr\u1eeb \u0111i kho\u1ea3n ph\u1ea3i \u0111\u00f2i c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00f3 \u0111\u00e3 \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro 50% t\u1ea1i \u0111i\u1ec3m 23 Ph\u1ea7n n\u00e0y).<\/td>\n<\/td>\n<\/td>\n\n

120% – c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 14\/02\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\n

150% – c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2022<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(A6)<\/b><\/p>\n<\/td>\n

Nh\u00f3m t\u00e0i s\u1ea3n C\u00f3 c\u00f3 h\u1ec7 s\u1ed1 r\u1ee7i ro 200%<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= 32<\/b><\/p>\n<\/td>\n

\n

= 32<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(32)<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f2i \u0111\u1ec3 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kho\u1ea3n ph\u1ea3i \u0111\u00f2i m\u00e0 kh\u00e1ch h\u00e0ng cho ph\u00e9p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n \u0111\u1ec3 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\n<\/td>\n<\/td>\n\n

200%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

(A)<\/b><\/p>\n<\/td>\n

T\u1ed5ng t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= \u2211A1 \u00f7 A6<\/b><\/p>\n<\/td>\n

\n

= \u2211A1 \u00f7 A6<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Cam k\u1ebft ngo\u1ea1i b\u1ea3ng<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Kho\u1ea3n m\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb<\/b><\/p>\n<\/td>\n

\n

H\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i<\/b><\/p>\n<\/td>\n

\n

H\u1ec7 s\u1ed1 r\u1ee7i ro<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n C\u00f3 n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Ri\u00eang l\u1ebb<\/b><\/p>\n<\/td>\n

\n

H\u1ee3p nh\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Ri\u00eang l\u1ebb<\/b><\/p>\n<\/td>\n

\n

H\u1ee3p nh\u1ea5t<\/b><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n\n

[1]<\/b><\/p>\n<\/td>\n

\n

[2]<\/b><\/p>\n<\/td>\n

\n

[3]<\/b><\/p>\n<\/td>\n

\n

[4]<\/b><\/p>\n<\/td>\n

\n

[5] = [1] x [3] x [4]<\/b><\/p>\n<\/td>\n

\n

[6]= [2] x [3] x [4]<\/b><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

<\/td>\nC\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(33)<\/p>\n<\/td>\n

C\u00e1c h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch l\u00e3i su\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u d\u01b0\u1edbi 1 n\u0103m<\/td>\n<\/td>\n<\/td>\n\n

0,5%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(34)<\/p>\n<\/td>\n

C\u00e1c h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch l\u00e3i su\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m<\/td>\n<\/td>\n<\/td>\n\n

1%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(35)<\/p>\n<\/td>\n

C\u00e1c h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch l\u00e3i su\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1eeb 2 n\u0103m tr\u1edf l\u00ean (c\u1ed9ng th\u00eam (+) 1,0% cho m\u1ed7i n\u0103m k\u1ec3 t\u1eeb n\u0103m th\u1ee9 3)<\/td>\n<\/td>\n<\/td>\n\n

1%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(36)<\/p>\n<\/td>\n

H\u1ee3p \u0111\u1ed3ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u d\u01b0\u1edbi 1 n\u0103m<\/td>\n<\/td>\n<\/td>\n\n

2%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(37)<\/p>\n<\/td>\n

H\u1ee3p \u0111\u1ed3ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m<\/td>\n<\/td>\n<\/td>\n\n

5%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(38)<\/p>\n<\/td>\n

H\u1ee3p \u0111\u1ed3ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1eeb 2 n\u0103m tr\u1edf l\u00ean (c\u1ed9ng th\u00eam (+) 3,0% cho m\u1ed7i n\u0103m k\u1ec3 t\u1eeb n\u0103m th\u1ee9 3)<\/td>\n<\/td>\n<\/td>\n\n

5%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(39)<\/p>\n<\/td>\n

Cam k\u1ebft ngo\u1ea1i b\u1ea3ng (bao g\u1ed3m c\u1ea3 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng ch\u01b0a s\u1eed d\u1ee5ng, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng th\u1ea5u chi) m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u00f3 quy\u1ec1n h\u1ee7y ngang ho\u1eb7c t\u1ef1 \u0111\u1ed9ng h\u1ee7y ngang khi kh\u00e1ch h\u00e0ng vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n h\u1ee7y ngang ho\u1eb7c suy gi\u1ea3m kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5<\/td>\n<\/td>\n<\/td>\n\n

10%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(40)<\/p>\n<\/td>\n

H\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng ch\u01b0a s\u1eed d\u1ee5ng c\u1ee7a th\u1ebb t\u00edn d\u1ee5ng<\/td>\n<\/td>\n<\/td>\n\n

10%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(41)<\/p>\n<\/td>\n

N\u1ee3 ti\u1ec1m t\u00e0ng d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 (v\u00ed d\u1ee5: b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, b\u1ea3o l\u00e3nh d\u1ef1 th\u1ea7u)<\/td>\n<\/td>\n<\/td>\n\n

50%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(42)<\/p>\n<\/td>\n

B\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<\/td>\n<\/td>\n<\/td>\n\n

50%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(43)<\/p>\n<\/td>\n

C\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3n cho vay (v\u00ed d\u1ee5: cam k\u1ebft cho vay kh\u00f4ng h\u1ee7y ngang l\u00e0 cam k\u1ebft cho vay kh\u00f4ng th\u1ec3 h\u1ee7y b\u1ecf ho\u1eb7c thay \u0111\u1ed5i d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u0111\u1ed1i v\u1edbi nh\u1eefng cam k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i h\u1ee7y b\u1ecf ho\u1eb7c thay \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1c kho\u1ea3n b\u1ea3o l\u00e3nh, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng ch\u01b0a gi\u1ea3i ng\u00e2n kh\u00f4ng h\u1ee7y ngang, b\u1ea3o l\u00e3nh vay v\u1ed1n, …)<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(44)<\/p>\n<\/td>\n

Ngh\u0129a v\u1ee5 thanh to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng trong giao d\u1ecbch b\u00e1n gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u00f3 b\u1ea3o l\u01b0u quy\u1ec1n truy \u0111\u00f2i khi b\u00ean ph\u00e1t h\u00e0nh kh\u00f4ng th\u1ef1c hi\u1ec7n cam k\u1ebft<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(45)<\/p>\n<\/td>\n

C\u00e1c h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n v\u1ec1 t\u00e0i s\u1ea3n, ti\u1ec1n g\u1eedi v\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n tr\u1ea3 tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng cam k\u1ebft th\u1ef1c hi\u1ec7n<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(46)<\/p>\n<\/td>\n

C\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng c\u00f2n l\u1ea1i kh\u00e1c, ngo\u00e0i c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 chuy\u1ec3n \u0111\u1ed5i v\u00e0o nh\u00f3m 0,5%, 1%, 2%, 5%, 10%, 50%, 100%<\/td>\n<\/td>\n<\/td>\n\n

100%<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

(B)<\/b><\/p>\n<\/td>\n

T\u1ed5ng gi\u00e1 tr\u1ecb n\u1ed9i b\u1ea3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

= \u221133 \u00f7 46<\/b><\/p>\n<\/td>\n

\n

= \u221133 \u00f7 46<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C 3<\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN C\u00c1CH X\u00c1C \u0110\u1ecaNH T\u1ef6 L\u1ec6 KH\u1ea2 N\u0102NG CHI TR\u1ea2
\n<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2020\/TT-NHNN ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2020 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng)<\/i><\/p>\n

Ph\u1ea7n I. T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao:<\/b><\/p>\n

1. Bi\u1ec3u m\u1eabu t\u00ednh \u201cT\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao\u201d:<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Kho\u1ea3n m\u1ee5c<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 li\u1ec7u<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

Ti\u1ec1n m\u1eb7t, v\u00e0ng<\/td>\n<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi thanh to\u00e1n (bao g\u1ed3m c\u1ea3 d\u1ef1 tr\u1eef b\u1eaft bu\u1ed9c), ti\u1ec1n g\u1eedi qua \u0111\u00eam v\u00e0 ti\u1ec1n g\u1eedi k\u00fd qu\u1ef9 t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/tr>\n
\n

3<\/p>\n<\/td>\n

C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/tr>\n
\n

4<\/p>\n<\/td>\n

Ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n, ti\u1ec1n g\u1eedi qua \u0111\u00eam t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ea1i l\u00fd, tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00e3 cam k\u1ebft cho m\u1ee5c \u0111\u00edch thanh to\u00e1n c\u1ee5 th\u1ec3<\/td>\n<\/td>\n<\/tr>\n
\n

5<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi qua \u0111\u00eam t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u1edf trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i, tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00e3 cam k\u1ebft ho\u1eb7c th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3<\/td>\n<\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

C\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu do Ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc, Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc c\u00f3 m\u1ee9c x\u1ebfp h\u1ea1ng t\u1eeb AA tr\u1edf l\u00ean ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n<\/td>\n<\/td>\n<\/tr>\n
\n

7<\/p>\n<\/td>\n

Tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng AA- tr\u1edf l\u00ean v\u00e0 \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/td>\n<\/td>\n<\/tr>\n
\n

8<\/b><\/p>\n<\/td>\n

T\u1ed5ng c\u1ed9ng (A) = (1\u00f77)<\/b><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/b><\/p>\n

M\u1ee5c 1:<\/i>\u00a0S\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t, gi\u00e1 tr\u1ecb c\u1ee7a v\u00e0ng tr\u00ean c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y.<\/p>\n

M\u1ee5c 2:<\/i>\u00a0S\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi thanh to\u00e1n, ti\u1ec1n g\u1eedi qua \u0111\u00eam v\u00e0 ti\u1ec1n g\u1eedi k\u00fd qu\u1ef9 t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y.<\/p>\n

M\u1ee5c 3:<\/i>\u00a0Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y.<\/p>\n

Trong th\u1eddi gian mua c\u00f3 k\u1ef3 h\u1ea1n gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng mua l\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 mua k\u1ef3 h\u1ea1n v\u00e0o t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao.<\/p>\n

Trong th\u1eddi gian b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 b\u00e1n k\u1ef3 h\u1ea1n v\u00e0o t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao.<\/p>\n

M\u1ee5c 4<\/i>: S\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi thanh to\u00e1n, ti\u1ec1n g\u1eedi qua \u0111\u00eam t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ea1i l\u00fd tr\u00ean c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y, tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u00e3 cam k\u1ebft cho m\u1ee5c \u0111\u00edch thanh to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n

M\u1ee5c 5:<\/i>\u00a0S\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi qua \u0111\u00eam t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u1edf trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y.<\/p>\n

M\u1ee5c 6<\/i>: Gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u00ean c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee7a tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu do Ch\u00ednh ph\u1ee7, Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng qu\u1ed1c t\u1ebf (Standard & Poor\u2019s, Fitch Rating) x\u1ebfp h\u1ea1ng t\u1eeb m\u1ee9c AA ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean ho\u1eb7c thang th\u1ee9 h\u1ea1ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m \u0111\u1ed9c l\u1eadp kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y.<\/p>\n

M\u1ee5c 7:<\/i>\u00a050% gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1ed7i ng\u00e0y m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng \u0111ang s\u1edf h\u1eefu trong tr\u01b0\u1eddng h\u1ee3p tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n: (i) kh\u00f4ng ph\u1ea3i l\u00e0 tr\u00e1i phi\u1ebfu do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh; (ii) tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n; (iii) tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng qu\u1ed1c t\u1ebf (Standard & Poor\u2019s, Fitch Rating) x\u1ebfp h\u1ea1ng t\u1eeb m\u1ee9c AA- ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean ho\u1eb7c thang th\u1ee9 h\u1ea1ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m \u0111\u1ed9c l\u1eadp kh\u00e1c.<\/p>\n

Ti\u1ec1n g\u1eedi qua \u0111\u00eam \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ti\u1ec1n g\u1eedi trong kho\u1ea3ng th\u1eddi gian t\u00ednh t\u1eeb cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c h\u00f4m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 ti\u1ebfp theo.<\/p>\n

3. Nguy\u00ean t\u1eafc t\u00ednh \u201cT\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao\u201d:<\/b><\/p>\n

(i) M\u1ee5c 3 v\u00e0 M\u1ee5c 7 ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u sau:<\/p>\n

– \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay \u0111\u1ec3 chi tr\u1ea3 ho\u1eb7c d\u1ec5 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n v\u1edbi chi ph\u00ed giao d\u1ecbch th\u1ea5p;<\/p>\n

– Kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m cho c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c;<\/p>\n

– Kh\u00f4ng bao g\u1ed3m s\u1ed1 d\u01b0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111ang \u0111em \u0111i chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u, c\u1ea7m c\u1ed1, b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n;<\/p>\n

– Kh\u00f4ng bao g\u1ed3m gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 m\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thanh to\u00e1n l\u00e3i, g\u1ed1c;<\/p>\n

– Kh\u00f4ng bao g\u1ed3m tr\u00e1i phi\u1ebfu (k\u1ec3 c\u1ea3 tr\u00e1i phi\u1ebfu \u0111\u1eb7c bi\u1ec7t) do C\u00f4ng ty qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam (VAMC) ph\u00e1t h\u00e0nh;<\/p>\n

(ii) T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u00e1i phi\u1ebfu do C\u00f4ng ty qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam (VAMC) ph\u00e1t h\u00e0nh); c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu do Ch\u00ednh ph\u1ee7, Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng qu\u1ed1c t\u1ebf (Standard & Poor\u2019s, Fitch Rating) x\u1ebfp h\u1ea1ng t\u1eeb m\u1ee9c AA ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean ho\u1eb7c thang th\u1ee9 h\u1ea1ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m \u0111\u1ed9c l\u1eadp kh\u00e1c c\u00f3 m\u1ec7nh gi\u00e1 b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

Ph\u1ea7n II. D\u00f2ng ti\u1ec1n v\u00e0o:<\/b><\/p>\n

1. Bi\u1ec3u m\u1eabu t\u00ednh \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d:<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Kho\u1ea3n m\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n theo th\u1eddi gian \u0111\u1ebfn h\u1ea1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u00e0y ti\u1ebfp theo<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 2 \u0111\u1ebfn ng\u00e0y 7<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 8 \u0111\u1ebfn ng\u00e0y 30<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 31 \u0111\u1ebfn ng\u00e0y 180<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 181 \u0111\u1ebfn 1 n\u0103m<\/b><\/p>\n<\/td>\n

\n

Tr\u00ean 1 n\u0103m<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/b><\/p>\n<\/td>\n

\n

(2)<\/b><\/p>\n<\/td>\n

\n

(3)<\/b><\/p>\n<\/td>\n

\n

(4)<\/b><\/p>\n<\/td>\n

\n

(5)<\/b><\/p>\n<\/td>\n

\n

(6)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

1<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Cho vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i:<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

1.1<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

1.2<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

1.3<\/p>\n<\/td>\n

Cho vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

Cho vay, cho thu\u00ea t\u00e0i ch\u00ednh\u00a0<\/i>kh\u00e1ch h\u00e0ng<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

3<\/p>\n<\/td>\n

Ch\u1ee9ng kho\u00e1n kinh doanh<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

4<\/p>\n<\/td>\n

Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

5<\/p>\n<\/td>\n

C\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n l\u00e3i, ph\u00ed ph\u1ea3i thu<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

7<\/p>\n<\/td>\n

T\u00e0i s\u1ea3n C\u00f3 kh\u00e1c<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

8<\/b><\/p>\n<\/td>\n

D\u00f2ng ti\u1ec1n v\u00e0o (B = 1 \u00f7 7)<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d:<\/b><\/p>\n

M\u1ee5c 1.1: Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/i>: L\u1ea5y s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n tr\u00ean c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1n v\u00e0o c\u00e1c ng\u00e0y c\u00f2n l\u1ea1i.<\/p>\n

M\u1ee5c 1.2: Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n:<\/i>\u00a0L\u1ea5y s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n \u0111\u1ebfn h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng ti\u1ec1n g\u1eedi \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n.<\/p>\n

M\u1ee5c 1.3: Cho vay c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i<\/i>: L\u1ea5y s\u1ed1 d\u01b0 n\u1ee3 cho vay \u0111\u1ebfn h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng cho vay \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n.<\/p>\n

M\u1ee5c 2: Cho vay kh\u00e1ch h\u00e0ng<\/i>: L\u1ea5y s\u1ed1 d\u01b0 n\u1ee3 cho vay \u0111\u1ebfn h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng cho vay \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n. \u0110\u1ed1i v\u1edbi kho\u1ea3n vay c\u00f3 nhi\u1ec1u k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3, d\u00f2ng ti\u1ec1n v\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn theo k\u1ef3 tr\u1ea3 n\u1ee3 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng:\u00a0<\/i>L\u1ea5y s\u1ed1 d\u01b0 n\u1ee3 cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ebfn h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n. \u0110\u1ed1i v\u1edbi kho\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh c\u00f3 nhi\u1ec1u k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3, d\u00f2ng ti\u1ec1n v\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn theo k\u1ef3 tr\u1ea3 n\u1ee3 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

M\u1ee5c 3: Ch\u1ee9ng kho\u00e1n kinh doanh<\/i>:<\/p>\n

– Ch\u1ee9ng kho\u00e1n kinh doanh ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc:<\/i>\u00a0L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n ph\u1ea3i tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1n v\u00e0o c\u00e1c ng\u00e0y c\u00f2n l\u1ea1i.<\/p>\n

– Ch\u1ee9ng kho\u00e1n kinh doanh ch\u01b0a ni\u00eam y\u1ebft:<\/i>\u00a0L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

M\u1ee5c 4: Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0:<\/i><\/p>\n

– Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc:\u00a0<\/i>L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u1eeb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n ph\u1ea3i tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1n v\u00e0o c\u00e1c ng\u00e0y c\u00f2n l\u1ea1i.<\/p>\n

– Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u00e3 ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc:<\/i>\u00a0L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n tr\u1eeb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n ph\u1ea3i tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

– Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n ch\u01b0a ni\u00eam y\u1ebft:\u00a0<\/i>L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

– Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ch\u01b0a ni\u00eam y\u1ebft:\u00a0<\/i>L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

M\u1ee5c 5: C\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c: L\u1ea5y\u00a0<\/i>s\u1ed1 ti\u1ec1n ch\u1eafc ch\u1eafn s\u1ebd thu \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y ph\u00e1t sinh d\u00f2ng ti\u1ec1n.<\/p>\n

M\u1ee5c 6: C\u00e1c kho\u1ea3n l\u00e3i, ph\u00ed ph\u1ea3i thu:<\/i>\u00a0L\u1ea5y s\u1ed1 ti\u1ec1n l\u00e3i, ph\u00ed ph\u1ea3i thu \u0111\u1ebfn h\u1ea1n, ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh, ti\u1ec1n g\u1eedi, ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0, c\u00e1c c\u00f4ng c\u1ee5 ph\u00e1i sinh v\u00e0 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d \u1edf c\u00e1c m\u1ee5c 1, 2, 3, 4, 5 n\u00eau tr\u00ean \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n ph\u1ea3i thu.<\/p>\n

M\u1ee5c 7:\u00a0<\/i>T\u00e0i s\u1ea3n C\u00f3 kh\u00e1c: L\u1ea5y s\u1ed1 ti\u1ec1n ch\u1eafc ch\u1eafn s\u1ebd thu \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n \u201cT\u00e0i s\u1ea3n C\u00f3 kh\u00e1c\u201d theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a016\/2007\/Q\u0110-NHNN\u00a0ng\u00e0y 18\/4\/2007 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan (kh\u00f4ng bao g\u1ed3m c\u00e1c d\u00f2ng ti\u1ec1n \u0111\u00e3 ph\u00e1t sinh t\u1eeb M\u1ee5c 1 \u0111\u1ebfn M\u1ee5c 6 c\u1ee7a B\u1ea3ng D\u00f2ng ti\u1ec1n v\u00e0o) \u0111i\u1ec1n v\u00e0o c\u00e1c c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y ph\u00e1t sinh d\u00f2ng ti\u1ec1n.<\/p>\n

3. Nguy\u00ean t\u1eafc t\u00ednh \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d:<\/b><\/p>\n

\u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n

– C\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c theo d\u1ef1 ki\u1ebfn th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d.<\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n cho vay, cho thu\u00ea t\u00e0i ch\u00ednh, \u1ee7y th\u00e1c cho vay, \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh c\u00f3 nhi\u1ec1u k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3 g\u1ed1c kh\u00e1c nhau th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng c\u0103n c\u1ee9 th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 th\u1ef1c t\u1ebf t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 n\u1ee3 g\u1ed1c c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00f3 \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d.<\/p>\n

–\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 cho vay, cho thu\u00ea t\u00e0i ch\u00ednh c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n<\/i>: \u0111\u00e3 qu\u00e1 h\u1ea1n v\u00e0\/ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i n\u1ee3 v\u00e0o nh\u00f3m 2 tr\u1edf l\u00ean (theo k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i n\u1ee3 g\u1ea7n nh\u1ea5t) s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d.<\/p>\n

–\u00a0\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u00e3 ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc v\u00e0 ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc<\/i>: Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n ph\u1ea3i tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d c\u1ee7a \u201cNg\u00e0y ti\u1ebfp theo\u201d v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1n v\u00e0o c\u00e1c ng\u00e0y c\u00f2n l\u1ea1i.<\/p>\n

–\u00a0\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u00e3 ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc:\u00a0<\/i>Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u1eeb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n ph\u1ea3i tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d t\u1ea1i ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a ch\u1ee9ng kho\u00e1n.<\/p>\n

– \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft (ch\u1ee9ng kho\u00e1n kinh doanh ch\u01b0a ni\u00eam y\u1ebft, ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n ch\u01b0a ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ch\u01b0a ni\u00eam y\u1ebft):<\/i>\u00a0L\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i n\u1ee3 v\u00e0o nh\u00f3m 1 \u0111i\u1ec1n v\u00e0o c\u1ed9t t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a ch\u1ee9ng kho\u00e1n.<\/p>\n

– T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng ghi nh\u1eadn c\u00e1c kho\u1ea3n sau \u0111\u00e2y v\u00e0o \u201cD\u00f2ng ti\u1ec1n v\u00e0o\u201d:<\/p>\n

(i) T\u1eeb kho\u1ea3n mua c\u00f3 k\u1ef3 h\u1ea1n, nh\u1eadn chi\u1ebft kh\u1ea5u, nh\u1eadn t\u00e1i chi\u1ebft kh\u1ea5u, cho vay c\u1ea7m c\u1ed1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu do Ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc, Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng qu\u1ed1c t\u1ebf (Standard & Poor\u2019s, Fitch Rating) x\u1ebfp h\u1ea1ng t\u1eeb m\u1ee9c AA ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean ho\u1eb7c thang th\u1ee9 h\u1ea1ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m \u0111\u1ed9c l\u1eadp kh\u00e1c c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c;<\/p>\n

(ii) T\u1eeb kho\u1ea3n mua k\u1ebft h\u1ee3p b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u1edbi th\u00e0nh vi\u00ean giao d\u1ecbch tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 t\u1ea1i S\u1edf giao d\u1ecbch Ch\u1ee9ng kho\u00e1n H\u00e0 N\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh qu\u1ea3n l\u00fd giao d\u1ecbch tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

Ph\u1ea7n III. D\u00f2ng ti\u1ec1n ra:<\/b><\/p>\n

1. Bi\u1ec3u m\u1eabu t\u00ednh \u201cD\u00f2ng ti\u1ec1n ra\u201d:<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Kho\u1ea3n m\u1ee5c<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n theo th\u1eddi gian \u0111\u1ebfn h\u1ea1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u00e0y ti\u1ebfp theo<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 2 \u0111\u1ebfn ng\u00e0y 7<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 8 \u0111\u1ebfn ng\u00e0y 30<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 31 \u0111\u1ebfn ng\u00e0y 180<\/b><\/p>\n<\/td>\n

\n

T\u1eeb ng\u00e0y 181 \u0111\u1ebfn 1 n\u0103m<\/b><\/p>\n<\/td>\n

\n

Tr\u00ean 1 n\u0103m<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/b><\/p>\n<\/td>\n

\n

(2)<\/b><\/p>\n<\/td>\n

\n

(3)<\/b><\/p>\n<\/td>\n

\n

(4)<\/b><\/p>\n<\/td>\n

\n

(5)<\/b><\/p>\n<\/td>\n

\n

(6)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

1<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n n\u1ee3 ch\u00ednh ph\u1ee7 v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ti\u1ec1n vay c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i:<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

2.1<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

2.2<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

2.3<\/p>\n<\/td>\n

Ti\u1ec1n vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

3<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

3.1<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

3.2<\/p>\n<\/td>\n

Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

4<\/p>\n<\/td>\n

C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 t\u00e0i ch\u00ednh kh\u00e1c<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

5<\/p>\n<\/td>\n

V\u1ed1n nh\u1eadn t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0, \u1ee7y th\u00e1c cho vay, \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

Ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

7<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n l\u00e3i, ph\u00ed ph\u1ea3i tr\u1ea3<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

8<\/p>\n<\/td>\n

C\u00e1c kho\u1ea3n N\u1ee3 kh\u00e1c<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

9<\/p>\n<\/td>\n

C\u00e1c cam k\u1ebft kh\u00f4ng h\u1ee7y ngang \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

10<\/p>\n<\/td>\n

C\u00e1c ngh\u0129a v\u1ee5 thanh to\u00e1n \u0111\u00e3 qu\u00e1 h\u1ea1n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

11<\/b><\/p>\n<\/td>\n

D\u00f2ng ti\u1ec1n ra (C = 1 \u00f7 10)<\/b><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u201cD\u00f2ng ti\u1ec1n ra\u201d:<\/b><\/p>\n

M\u1ee5c 1: C\u00e1c kho\u1ea3n n\u1ee3 Ch\u00ednh ph\u1ee7 v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/i>: L\u1ea5y s\u1ed1 d\u01b0 kho\u1ea3n n\u1ee3 Ch\u00ednh ph\u1ee7 v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3.<\/p>\n

M\u1ee5c 2.1: Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n:\u00a0<\/i>L\u1ea5y s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d v\u00e0 kh\u00f4ng \u0111i\u1ec1n v\u00e0o c\u00e1c ng\u00e0y c\u00f2n l\u1ea1i.<\/p>\n

M\u1ee5c 2.2: Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n:<\/i>\u00a0L\u1ea5y s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn h\u1ea1n ph\u1ea3i thanh to\u00e1n \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3.<\/p>\n

M\u1ee5c 2.3: Ti\u1ec1n vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i:\u00a0<\/i>L\u1ea5y s\u1ed1 d\u01b0 n\u1ee3 \u0111i vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn h\u1ea1n thanh to\u00e1n \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng cho vay.<\/p>\n

M\u1ee5c 3.1: Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n:\u00a0<\/i>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng th\u1ed1ng k\u00ea, t\u00ednh s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n b\u1ecb r\u00fat ra trung b\u00ecnh c\u1ee7a 30 ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u00ednh to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb r\u00fat ra v\u00e0 \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 b\u00ecnh qu\u00e2n n\u00f3i tr\u00ean, s\u1ed1 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb r\u00fat ra \u0111\u01b0\u1ee3c \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d kh\u00f4ng th\u1ea5p h\u01a1n 15% s\u1ed1 d\u01b0 b\u00ecnh qu\u00e2n Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng trong 30 ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u00ednh to\u00e1n.<\/p>\n

M\u1ee5c 3.2: Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n:\u00a0<\/i>L\u1ea5y s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n \u0111\u1ebfn h\u1ea1n ph\u1ea3i thanh to\u00e1n \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3.<\/p>\n

M\u1ee5c 4: C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 t\u00e0i ch\u00ednh kh\u00e1c:<\/i>\u00a0L\u1ea5y s\u1ed1 ti\u1ec1n d\u1ef1 ki\u1ebfn ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 t\u00e0i ch\u00ednh kh\u00e1c \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y ph\u00e1t sinh d\u00f2ng ti\u1ec1n.<\/p>\n

M\u1ee5c 5: V\u1ed1n nh\u1eadn t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0, \u1ee7y th\u00e1c cho vay, \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:\u00a0<\/i>L\u1ea5y s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0, \u1ee7y th\u00e1c cho vay, \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ch\u1ecbu r\u1ee7i ro ph\u1ea3i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0, \u1ee7y th\u00e1c cho vay, \u1ee7y th\u00e1c cho thu\u00ea t\u00e0i ch\u00ednh \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/p>\n

M\u1ee5c 6: Ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1:\u00a0<\/i>L\u1ea5y s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u00e3 ph\u00e1t h\u00e0nh \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a gi\u1ea5y t\u1edd c\u00f3 gi\u00e1.<\/p>\n

M\u1ee5c 7: C\u00e1c kho\u1ea3n l\u00e3i, ph\u00ed ph\u1ea3i tr\u1ea3:\u00a0<\/i>L\u1ea5y s\u1ed1 ti\u1ec1n l\u00e3i, ph\u00ed ph\u1ea3i tr\u1ea3 \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n ph\u1ea3i tr\u1ea3.<\/p>\n

M\u1ee5c 8<\/i>: C\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c: L\u1ea5y s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a \u201cC\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c\u201d theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a016\/2007\/Q\u0110-NHNN\u00a0ng\u00e0y 18\/4\/2007 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan (kh\u00f4ng bao g\u1ed3m c\u00e1c d\u00f2ng ti\u1ec1n \u0111\u00e3 ph\u00e1t sinh t\u1eeb M\u1ee5c 1 \u0111\u1ebfn M\u1ee5c 7 c\u1ee7a B\u1ea3ng D\u00f2ng ti\u1ec1n ra) \u0111i\u1ec1n v\u00e0o c\u00e1c c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n ph\u1ea3i tr\u1ea3.<\/p>\n

M\u1ee5c 9: Cam k\u1ebft kh\u00f4ng h\u1ee7y ngang \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng:<\/i>\u00a0L\u1ea5y s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c cam k\u1ebft kh\u00f4ng th\u1ec3 h\u1ee7y ngang \u0111i\u1ec1n v\u00e0o c\u1ed9t th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n cam k\u1ebft quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn c\u1ea5p h\u1ea1n m\u1ee9c, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/p>\n

M\u1ee5c 10: C\u00e1c ngh\u0129a v\u1ee5 thanh to\u00e1n \u0111\u00e3 qu\u00e1 h\u1ea1n:<\/i>\u00a0L\u1ea5y to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u1ea3i thanh to\u00e1n theo ngh\u0129a v\u1ee5 \u0111\u00e3 qu\u00e1 h\u1ea1n \u0111i\u1ec1n v\u00e0o c\u1ed9t \u201cNg\u00e0y ti\u1ebfp theo\u201d v\u00e0 kh\u00f4ng \u0111i\u1ec1n v\u00e0o c\u00e1c ng\u00e0y c\u00f2n l\u1ea1i.<\/p>\n

3. Nguy\u00ean t\u1eafc t\u00ednh \u201cD\u00f2ng ti\u1ec1n ra\u201d:<\/b><\/p>\n

\u201cD\u00f2ng ti\u1ec1n ra\u201d l\u00e0 d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb ngh\u0129a v\u1ee5 \u0111\u1ebfn h\u1ea1n ph\u1ea3i thanh to\u00e1n, ph\u1ea3i th\u1ef1c hi\u1ec7n cam k\u1ebft, c\u00e1c ngh\u0129a v\u1ee5 d\u1ef1 ki\u1ebfn ph\u00e1t sinh v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5, s\u1ed1 ti\u1ec1n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00ednh v\u00e0o \u201cD\u00f2ng ti\u1ec1n ra\u201d c\u1ee7a \u201cNg\u00e0y ti\u1ebfp theo\u201d;<\/p>\n

– C\u00e1c ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00e3 qu\u00e1 h\u1ea1n ph\u1ea3i t\u00ednh v\u00e0o \u201cD\u00f2ng ti\u1ec1n ra\u201d c\u1ee7a \u201cNg\u00e0y ti\u1ebfp theo\u201d.<\/p>\n

– C\u00e1c cam k\u1ebft kh\u00f4ng th\u1ec3 h\u1ee7y ngang \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb b\u1eb1ng: (i) ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7; (ii) tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb cam k\u1ebft v\u00e0o \u201cD\u00f2ng ti\u1ec1n ra\u201d.<\/p>\n

– T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng kh\u00f4ng ghi nh\u1eadn c\u00e1c kho\u1ea3n vay sau \u0111\u00e2y v\u00e0o \u201cD\u00f2ng ti\u1ec1n ra\u201d:<\/p>\n

(i) Kho\u1ea3n vay Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 qua nghi\u1ec7p v\u1ee5 th\u1ecb tr\u01b0\u1eddng m\u1edf; chi\u1ebft kh\u1ea5u, c\u1ea7m c\u1ed1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, vay qua \u0111\u00eam trong thanh to\u00e1n \u0111i\u1ec7n t\u1eed li\u00ean ng\u00e2n h\u00e0ng);<\/p>\n

(ii) Kho\u1ea3n vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u00e1n c\u00f3 k\u1ef3 h\u1ea1n, chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u, c\u1ea7m c\u1ed1 \u0111\u1ed1i v\u1edbi: (i) c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc; (ii) c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu do Ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc, Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng c\u00e1c n\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh thanh to\u00e1n, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng qu\u1ed1c t\u1ebf (Standard & Poor\u2019s, Fitch Rating) x\u1ebfp h\u1ea1ng t\u1eeb m\u1ee9c AA ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean ho\u1eb7c thang th\u1ee9 h\u1ea1ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m \u0111\u1ed9c l\u1eadp kh\u00e1c.<\/p>\n

(iii) Kho\u1ea3n b\u00e1n k\u1ebft h\u1ee3p mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u1edbi th\u00e0nh vi\u00ean giao d\u1ecbch tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 t\u1ea1i S\u1edf giao d\u1ecbch Ch\u1ee9ng kho\u00e1n H\u00e0 N\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh qu\u1ea3n l\u00fd giao d\u1ecbch tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n vay t\u00e1i c\u1ea5p v\u1ed1n Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf tr\u00e1i phi\u1ebfu do C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng ph\u1ea3i ghi nh\u1eadn kho\u1ea3n vay n\u00e0y v\u00e0o \u201cD\u00f2ng ti\u1ec1n ra\u201d t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a kho\u1ea3n vay.<\/p>\n","protected":false},"excerpt":{"rendered":"

NG\u00c2N H\u00c0NG NH\u00c0 N\u01af\u1edaC VI\u1ec6T NAM ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 23\/2020\/TT-NHNN H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2020 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH C\u00c1C GI\u1edaI H\u1ea0N, T\u1ef6 L\u1ec6 B\u1ea2O \u0110\u1ea2M AN TO\u00c0N TRONG HO\u1ea0T \u0110\u1ed8NG C\u1ee6A T\u1ed4 CH\u1ee8C T\u00cdN D\u1ee4NG […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5907","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5907"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5907\/revisions"}],"predecessor-version":[{"id":5908,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5907\/revisions\/5908"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5907"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}