... allocation processes (connected lending) without regard to the profitability and viability of the projects 2.2 Implications for Vietnam From the lessons mentioned above, Vietnam has promulgated ... of specific provision for each debt group are as follows: Group 1: zero percent, Group 2: five percent, Group 3: twenty percent, Group 4: fifty percent, and Group 5: one hundred percent 13 In ... in Group to reduce provisions and increase profits Therefore, it is reasonable to believe that an increase or a high proportion of debts in Group will signal rising NPLs in the future borrowers...