(Luận văn) credit risk management, a case study of bidv

ng hi ep MIISTRY OF EDUCATIO AD TRAIIG UIVERSITY OF ECOOMICS HOCHIMIH CITY w n lo ad ju y th yi pl n ua al n va ll fu MAI XUÂ VIỆT oi m nh at CREDIT RISK MAAGEMET: A CASE STUDY OF BIDV z z k jm ht vb om l.c gm MASTER THESIS n a Lu n va y te re ac th HoChiMinh City - 2011 ng hi ep MIISTRY OF EDUCATIO AD TRAIIG UIVERSITY OF ECOOMICS HOCHIMIH CITY w n lo ad ju y th yi pl n ua al n va MAI XUÂ VIỆT ll fu oi m at nh CREDIT RISK MAAGEMET: A CASE STUDY OF BIDV z z k jm ht vb om l.c MAJOR CODE: 60.31.12 gm MAJOR: BAKIG n n va ISTRUCTOR: DOCTOR HỒ VIẾT TIẾ a Lu MASTER THESIS y te re ac th HoChiMinh City - 2011 i ng hi ACKOWLEDGEMET ep I would like to express my deepest gratitude to my research Instructor, Dr Ho w Viet Tien for his precious guidance, intensive support, ceaseless encouragement and n lo highly valuable suggestions during the course of my research ad ju y th I would like to extend my sincere thanks to Dr Truong Tan Thanh for his instruction and advice during the course of my thesis yi pl ua al I would like to express my sincere gratitude to all of my teachers at Faculty of banking and finance and Postgraduate Faculty, University of Economics Ho Chi n n va Minh City for their teaching and guidance during my MBA course fu ll I would like to express my sincere thanks to all of my classmates, my friends m oi for their support and encouragement nh at I would also like to avail this opportunity to express my appreciation to Dr z Nguyen Minh Kieu for his proposal of organizing the MBA program in English z vb jm ht Finally, I would like to thank my boss and all of my colleagues for their help in knowledge, experience of banking practice and data collection during the course k om l.c gm of my research n a Lu n va y te re ac th ii ng hi ABSTRACT ep Along with the development of the economy, the Vietnam banking system has w developed rapidly It brings about comfort to businesses with a lot of modern n lo banking services, financing the economy, giving citizens and businesses a channel ad for investment Banking business brings about huge profit However, the banking y th business has a lot of potential risk, especially credit risk Credit risk may bring ju yi severe consequences to a bank and to the whole banking system, it increases pl expense of banks, causing loss to banks, or even worse, it may bring about a al n ua collapse in the banking system Many collapses in human history prove the bad n va consequences of poor credit risk management practices ll fu Vietnamese bankers now are paying much attention to risk management in oi m general and credit risk management in particular This is a part of their business at practice nh strategy Banks are trying to improve their credit risk management capacity and z z vb A case study of BIDV is performed to explore and evaluate the performance k risk management practice jm ht of credit risk management in banking sector and find out some solutions for credit gm The result of this study will help the Vietnam banking system in the om l.c performance of its credit risk management policy and practice n a Lu n va y te re ac th iii ng hi TABLE OF COTETS ep w Acknowledgment i n lo ad Abstract ii y th Table of contents iii ju yi pl List of tables viii al n ua List of abbreviations ix va n Chapter 1: Introduction ll fu oi m 1.1 Introduction at nh 1.2 Research background z z 1.3 Statement of the problem vb k jm ht 1.4 Research objectives and questions gm 1.4.1 Research objectives om l.c 1.4.2 Research questions n a Lu 1.5 Scope and limitation n va 1.6 Research methods y te re 1.7 Structure of the study ac th Chapter 2: Theoretical framework 2.1 Introduction iv ng 2.2 Risk and risk management in banks hi ep 2.3 Credit risk and credit risk management banks 10 w n 2.3.1 Credit risk 10 lo ad 2.3.2 Credit risk management 12 y th ju 2.4 Standards of credit risk management of BCBS 17 yi pl ua al 2.4.1 Establishing an appropriate credit risk environment 17 n 2.4.2 Operating under a sound credit granting process 18 n va ll fu 2.4.3 Maintaining an appropriate credit administration, measurement and oi m monitoring process 19 at nh 2.4.4 Ensuring adequate controls over credit risk 19 z z 2.5 Regulations of the State Bank of Vietnam on credit risk management 20 vb jm ht 2.5.1 Regulations on classifications of debts and loss provisioning in banking k operation of credit institutions 20 gm 2.5.2 Credit rating for customers 23 om l.c 2.6 Some knowledge on credit risk management 24 a Lu n 2.7 Conclusions 25 y te re 3.1 Introduction 26 n va Chapter 3: Research Methods 26 ac th 3.2 Business research 26 v ng 3.3 Research Design 27 hi ep 3.4 Data collection 29 w n 3.4.1 Document Collection 29 lo ad 3.4.2 Depth Interviews 30 y th ju 3.5 Reliability 32 yi pl ua al 3.6 Conclusions 33 n Chapter 4: Introduction to BIDV 34 n va ll fu 4.1 An overview of BIDV 34 m oi 4.2 Business performance of BIDV in the period 2006-2010 37 nh at 4.2.1 Business environment in the period 2006-2010 37 z z jm ht vb 4.2.2 Total assets 37 4.2.3 Capital 39 k gm 4.2.4 Profitability 40 l.c om 4.3 Credit activities in the period 2006-2010 41 a Lu 4.3.1 Credit growth 41 n va 4.3.2 Credit structure 42 n y te re 4.3.3 Credit quality 44 ac th 4.4 Strategic objectives in the time to come 47 vi ng Chapter 5: Data analysis and findings 48 hi ep 5.1 Introduction 48 w n 5.2 Regulations on credit risk management of the bank 48 lo ad 5.2.1 Documents related to credit risk 48 y th ju 5.2.2 Credit risk management policy 50 yi pl ua al 5.2.3 Regulations on lending 51 n 5.2.4 Credit policies 54 n va ll fu 5.2.5 Policies on security transactions 55 m oi 5.2.6 Credit risk management information system 56 nh at 5.2.7 Credit extension limits and credit restrictions 57 z z jm ht vb 5.3 The credit risk management system and organization 58 5.4 Measurement of and controls over credit risk 59 k gm 5.5 Classification of Debts, Loss Provisioning and using provisions to compensate om l.c for credit risk 60 n a Lu 5.5.1 Classification of debts and loan loss provisioning 60 n va 5.5.2 Using provisions to compensate for credit risk 62 y and regulations of the State Bank of Vietnam 63 te re 5.6 The compliance with standards of Basel Committee on Banking Supervision ac th 5.7 The effectiveness of credit risk management policy of BIDV 64 vii ng 5.8 Conclusions 65 hi ep Chapter 6: Conclusions and Recommendations 66 w n 6.1 Introduction 66 lo ad 6.2 Conclusions related to research questions 66 y th ju 6.3 Recommendations 67 yi pl ua al 6.3.1 Regulations on credit risk management 67 n 6.3.2 Credit staff 67 n va ll fu 6.3.3 Credit policies 67 m oi 6.3.4 Technology 68 nh at 6.4 Limitations of the research 68 z z k jm ht vb References 69 om l.c gm n a Lu n va y te re ac th viii ng LIST OF TABLES hi ep Table 4.1: Total assets of BIDV in the period 2006-2010 w Table 4.2: Total assets of BIDV in comparison with some big commercial banks in n lo Vietnam in 2010 ad Table 4.3: Loans and advances to customers (net of allowance for impairment y th losses) ju yi Table 4.4: Owner’s equity over 2006-2010 period pl Table 4.5: Owner’s equity in 2010 compared to some Vietnamese commercial ua al banks n Table 4.6: CAR at the end of 2010 compared to some big Vietnamese commercial n va banks fu ll Table 4.7: BIDV’s profitability over the 2006-2010 period m oi Table 4.8: BIDV’s profitability in 2010 compared to some other commercial banks Table 4.10: Credit structure by types at nh Table 4.9: Credit growth of BIDV over the period 2006-2010 z z Table 4.11: Loan classification jm ht vb Table 4.12: The percentage of loan classes Table 4.13: NPLs of BIDV in 2010 in comparison with some other big commercial Table 5.2: Internal credit rating and debt classifications of BIDV om l.c gm Table 5.1: Internal credit rating system of BIDV k banks n a Lu n va y te re ac th 58 ng 5.3 The credit risk management system and organization hi ep To ensure sound credit risk management, BIDV organizes a credit risk management system from the head office to branches w n lo ad - At the head office: y th + Credit Management Department is in charge of issuing credit policies; ju + Credit Risk Management Department is in charge of credit out of the yi authority of branches to submit for approval; pl ua al + Head office Credit committee is in charge of credit approval out of the authority of the CEO n n va - At branches: fu ll + Customer Relationship Department is in charge of receiving credit oi m proposal of clients; at nh + Risk Management Department is in charge of credit risk appraisal; + Credit Management Department is in charge of credit disbursement z z + Branch credit committee is in charge of credit approval out of the authority jm ht vb of branch director k BIDV manages credit risk by using a system for credit approval authority At gm the branch level, a credit is granted in at least two steps by at least two departments om l.c First of all, if the credit is under authority of the Vice Director in charge of Customer Relationship, it must be proposed by Customer Relationship Department a Lu and approved by the Vice Director in charge of Customer Relationship, and then it n is moved to Credit Management Department for disbursement after approved by the ac President, the CEO and the Head Office Credit Committee th the Branch Director is Branch Credit Committee, the Senior Executive Vice y Management Department and approved by the Branch Director The higher level of te re of the Vice Director in charge of Customer Relationship, it must be moved to Risk n va Vice Director in charge of Credit Management In case the credit is out of authority 59 ng Each branch is allowed a different level of credit approval based on credit hi ep scale, NPL rate, credit history and region This is to ensure an appropriate level of credit approval capacity w n 5.4 Measurement of and controls over credit risk lo ad y th Clients are classified based on their rates BIDV grants credit based on clients’ ju rates Thus internal credit rating is very important for BIDV in measuring and yi controlling credit risk pl al ua BIDV rates a customer based of financial and nonfinancial data The financial n data is collected from financial reports of the customer including balance sheet, va n income statement, cash flow statement, and nonfinancial data collected from credit fu ll history with BIDV and other banks, mass media, and communicating with the oi m customer itself or other customers nh at At the moment, BIDV has improved a credit rating program to generate z needed information from data collected Financial information includes: z k jm ht - Operating efficiency ratios vb - Liquidity ratios y te re ac th - Other features n - External factors va - Relationship with BIDV and other banks n - Ability of the management and internal environment a Lu - Debt payment ability from cash flow om Nonfinancial information includes: l.c - Operating profitability ratios gm - Leverage ratios 60 ng All of the above information are considered and evaluate seriously to generate hi ep the most accurate information about the customer’s creditworthiness Each indicator is given a weight and a score range between and 100 The total final scores will w give the credit rating level of the customer n lo ad Internal credit rating is performed by Customer Relationship Officers and ju y th approved by Customer Relationship Managers Customer Relationship Officers and Customer Relationship Managers are responsible for their rating yi pl ua al For credit safety, BIDV rates its customers quarterly to evaluate customers more correctly in order to apply appropriate credit policies and deal timely with n n va problem credit fu ll 5.5 Classification of Debts, Loss Provisioning and using provisions to oi m compensate for credit risk nh at 5.5.1 Classification of debts and loan loss provisioning z z vb For the classification of debts, loss provisioning, BIDV has issued Decision jm ht 9365/QD-HDQT dated 27th November, 2006 According to this Decision, there are two cases for classification of debts: Customers being rated and not rated under the k l.c gm internal credit rating system of BIDV For individuals and corporates not having enough information to rate under the a Lu Category (standard) consists of debts that are not due and the borrower is n - om Internal Credit Rating System, debts are classified as follows: va able to pay the principal and interest of debts in full and in a timely manner; n Category (special-mention) consists of debts which are overdue less than days and rescheduled debts that are overdue less than 90 days; ac Category (sub-standard) consists of debts that are overdue from 90 to 180 th - y 90 days and rescheduled debts that are not due; te re - 61 ng - Category (doubtful) consists of debts that are overdue from 181 to 360 hi ep days and rescheduled debts that are overdue from 90 to 180 days; and - Category (loss) consists of debts that are overdue more than 360 days, w rescheduled debts that are overdue more than 180 days and debts that are n lo subject to rescheduling arrangements as directed by the Government ad ju y th For corporates and credit institutions having enough information to rate under the Internal Credit Rating System, debts are classified based on the internal credit yi pl rating system of BIDV Based on the results of the internal credit rating system, n ua al debts are classified into categories as follows: n va Table 5.2: Internal credit rating and debt classifications of BIDV fu Classification of Debts ll Grades under Internal Credit Rating System otice at nh Category Standard z AA oi m AAA z BBB Special mention Substandard om Category l.c gm B CCC k Category BB jm ht vb A n a Lu CC D Category Loss y Source: BIDV’s internal credit rating system te re doubtful n Category va C ac th 62 ng Internal credit rating is performed quarterly Classification of debts in months hi ep not corresponding to internal credit rating period will apply the results of the previous rating period w n Based on the results of debt classification, BIDV sets up provisions to absorb lo ad credit risk in accordance with Decision 493/2005/QD-NHNN dated April 22, 2005 ju y th of the State Bank of Vietnam Those are specific and general provisions General provisions are equal to 0.75% of the total debt classified from category to yi pl category The ratios of specific provisions for debts of categories from to are n ua al 0%, 5%, 20%, 50% and 100%, respectively n va The formula for calculating specific provisions is as follows: ll m In which: fu R = max {0, (A-C)} x r oi R: a specific amount for loss reserve at z C: the value of the collateral nh A: the value of the loan z jm ht vb r: ratio for loss provisioning With the above formula, we can see that, if the value of collateral (C) is k collateral will help to mitigate credit risk 5.5.2 Using provisions to compensate for credit risk om l.c gm higher, the amount of specific provisions (R) will be lower This implies that, good a Lu n Loans considered to be uncollectible will be offset by provisions and moved to ac th - Loans of bankrupt corporate customers; y The offset loans include: te re to bear interest and the customers still have to repay the debt n va off-balance sheet Although the loans are moved to off-balance sheet, they continue 63 ng - Loans of individuals who are dead or missing; hi ep - Loans classified as loss (Category 5) under the policy on classification of debts and loss provisioning of BIDV w n Uncollectible loans are offset quarterly based on proposals of branch credit lo ad committees and must be approved by the Credit Risk Offset Committee y th ju BIDV will use sources for credit risk offsetting in the following orders: yi pl - Specific provisions of the loans; al ua - Collateral selling; n - General provisions n va ll fu The offset of credit risk helps to strengthen the balance sheet and accurately oi m assess the business income of BIDV BIDV always sets up 100% provisions for debts of category 5, loss provisions of BIDV are sufficient for absorbing the NPLs, nh at when the collaterals are sold, the amount will be considered turnover of the bank z z vb 5.6 The compliance with standards of Basel Committee on Banking k jm ht Supervision and regulations of the State Bank of Vietnam gm All respondents agree that the regulations and policies of BIDV are in compliance with regulations of the State Bank of Vietnam BIDV is one of the first l.c banks applies internal credit rating in Classification of debts and loan loss om provisioning in conformity with article of Decision No.493/2005/QĐ-NHNN a Lu dated 22/04/2005 of the State Bank of Vietnam The internal credit rating system n granting activities However, at the moment, BIDV does not have an internal credit y ac th mainly the C’s technique te re rating system for individuals The credit granting process to individuals is based n va also helps the bank in assessing creditworthiness of customers to support credit 64 ng According to respondents, regulations of the State Bank of Vietnam are the hi ep guidance for BIDV in establishing its regulations and policies The regulations of the State Bank of Vietnam are legal framework for credit policies and practice of w BIDV At the moment, regulations and policies of BIDV on credit activities n lo conform to all regulations of the State bank of Vietnam ad ju y th Eighty three percent of respondents suppose the credit risk management practice of BIDV corresponds with standards of Basel Committee on Banking yi pl Supervision Credit risk management activities of BIDV virtually meet the ua al principles of BCBS Seventeen percent of respondents suppose BIDV need n strengthen control over credit activities at branches and limit authority of branches n va ll fu 5.7 The effectiveness of credit risk management policy of BIDV m oi Those interviewed state that the credit risk management system of BIDV at nh operates quite well, the credit risk management policy is complete and practical, it covers all aspects of credit and credit risk management activities z z ht vb The completeness of credit risk management policy of BIDV is that it covers k jm all of the issues of credit activities including the following aspects: - Credit risk management and monitoring; ac th - Managing risk arising from new products y - Credit risk administration information system; te re - Loan loss provisioning to compensate for credit risk; n - Controls over credit portfolio; va - Credit risk measurement and rating; n - Credit extension limits and credit restrictions; a Lu - Credit policies; om - Regulations, documents, procedures for credit granting; l.c gm - Organizational structure of credit activities; 65 ng Credit risk management policy of BIDV is the guidance for all of credit hi ep activities All respondents agree that in the proceeding years, with credit risk management policy, credit activities of BIDV went smoothly and favorably All w credit officers and managers of BIDV based mainly on guidance of credit risk n lo management policies and related regulations to grant credit and deal with arising ad problems in credit activities ju y th 5.8 Conclusions yi pl ua al By analyzing the credit risk management policy, system of regulations on credit and interviews with credit officers and managers of BIDV, the research has n n va explored the way BIDV manages credit risk and the effectiveness of credit risk ll fu management policy of BIDV m oi The findings show that BIDV has a good system of legitimate regulations at nh covering all aspects of credit risk management, a good management information system for management of all levels to make decisions, a good internal credit rating z z to assess credit risk of clients All regulations of BIDV on credit and credit risk vb jm ht management are in accordance with regulations of the State Bank of Vietnam BIDV is adjusting its activity in accordance with standards of Basel Committee on k gm Banking Supervision However, the authority of branches is too high; the roles of Departments in Head Office are not obvious in credit granting om l.c The findings also have an important implication for credit risk management a Lu practice of other banks The study shows how a typical bank manages its credit risk, n what limits and restrictions should be observed This may help strengthen the ability n va to manage credit risk in banking and avoid collapses in banking system y te re ac th 66 ng CHAPTER hi ep COLUSIOS AD RECOMMEDATIOS w 6.1 Introduction n lo ad Chapter two and chapter five have already provided the theoretical framework y th and credit risk management practice of BIDV In this chapter, the researcher will ju provide some recommendations for BIDV to improve their credit risk management yi pl practice Finally, the limitations of the research will be discussed ua al 6.2 Conclusions related to research questions n va n In chapter 1, we have discussed the two research questions of this thesis The fu ll purpose of this thesis is to find answers to those questions The research questions m oi presented in chapter of this study are as follows: at nh - How does BIDV manage credit risk? z - How effective is credit risk management policy of the bank? z vb All the research questions have been answered in chapter five The credit risk ht jm management structure and organisation of BIDV has been introduced The system k of regulations on credit risk management of BIDV has established a sound gm legitimate basis for credit granting process, distinguished authorities and duties of om l.c functional sections of BIDV It has created a good environment for credit risk management, a sound granting process, a good mechanism for administration, a Lu measurement and monitoring of credit risk However, BIDV needs to strengthen its n controls over credit risk, and supervisors in branches have very important role in ac th and strategy of BIDV y Directors and they can implement effectively the credit risk management policies te re more and more in order that they can meet the requirement of the Board of n va credit risk management Thus, BIDV need to train and educate credit personnel 67 ng 6.3 Recommendations hi ep 6.3.1 Regulations on credit risk management w n The credit environment changes regularly, so credit risk management policies lo ad and strategy must be changed in order to meet the requirement in the new situations y th As a result, regulations on credit risk management of BIDV should be reviewed ju periodically and appropriately revised yi pl Regulations on credit risk management should be revised focusing on some al ua main points as follows: n - To improve and bring into effect key risk indicators to periodically n va supervise fu ll - To improve regulations on related groups of customers m oi - To strengthen credit risk management after credit granting at nh 6.3.2 Credit staff z z vb Human resources play an important role in the success credit risk management jm ht of BIDV As a result, credit staff of BIDV should be trained and educated regularly and continuously to improve their skills and strengthen their performance Internal k 6.3.3 Credit policies om l.c gm control should be strengthened and supervisors should be paid attention to a Lu At present, credit policies of BIDV focus only on credit granting and n collaterals, while credit price is very important Credit should be priced based on its va risk BIDV will be ready to grant credit to customers with A rank or above, but the n ac th Thus, BIDV have to establish credit price policy based on credit risk y same, while customers with A rank are of much more risks than those of AAA rank te re interest rates between customers with AAA rank and those of A rank is almost the 68 ng 6.3.4 Technology hi ep Credit is granted based on credit rating, but the internal credit rating program is for businesses only There is policy on individual credit granting issued with w n Decision 353/QD-HDQT dated 21st April, 2010 In that policy, credit granting is lo ad based on credit rating, but there is no computer program for individual credit rating ju y th Credit officers must rate customers based on a simple table of indicators This is not very accurate As a result of that, BIDV should build up a computer program for yi pl individual credit rating to improve its credit risk management practice ua al 6.4 Limitations of the research n va n Although the researcher has spent a lot of time and efforts conducting this fu ll research, the study still has many limitations or weaknesses m oi Firstly, credit risk management is a complex issue; it requires a research at nh covering all aspects of credit risk and credit risk management This research is only the start of the process, it only discovers how a bank manage its credit risk, what z z tools are used to control over credit risk and what the sources of credit risk are, it vb jm ht does not show how other factors affect the effectiveness of credit risk management Secondly, this research discusses credit risk management process and system k management is important for credit risk management l.c gm only However, credit risk may arise due to ethical issue and operational risk om Thirdly, the research discusses credit risk and credit risk management of BIDV only, the recommendation may be appropriate for and applied to BIDV only, n a Lu it may not suitable for other banks n order to deal with this issue va With the above limitations, further studies can be carried out in the future in y te re ac th 69 ng REFERECES hi ep English w n Adem Anbar (2006), Credit risk management in the Turkish banking Sector: a lo ad survey study, a Working Paper y th ju Takang Felix Achou & Ntui Claudine Tenguh(2008), Bank Performance and Credit yi Risk Management, Master Degree Project in Finance pl al n Sons, Ltd ua Joel Bessis (2002), Risk Management in Banking, Second Edition, John Wiley & n va ll fu Laurent Clerc 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Business Research Methods, Fifth Edition, The om l.c Dryden Press Doctoral Thesis, Faculty of Economics, Heidelberg University, Germany n a Lu Uwe Wehrspohn (2003), Credit Risk Evaluation: Modeling–Analysis–Management, n y te re Annual reports of Agribank, VCB, Vietinbank, Eximbank, Sacombank in 2010 va Annual reports of BIDV in 2006, 2007, 2008, 2009, 2010 ac th 71 ng Vietnamese hi ep w n Ngân Hàng Nhà nước Việt Nam, định số 493/2005/QĐ-=H== ngày 22/04/2005 quy định phân loại nợ, trích lập sử dụng quỹ dự phòng rủi ro để xử lý rủi ro tín dụng hoạt động ngân hàng TCTD lo ad Ngân Hàng Nhà nước Việt Nam, Quy chế cho vay Tổ chức tín dụng khách hàng ban hành kèm theo Quyết định số 1627/2001/QĐ-=H== ngày 31/12/2001 văn sửa đổi, bổ sung ju y th yi Ngân Hàng Nhà nước Việt Nam, Thông tư 13/2010/TT-=H== ngày 20/05/2010 Quy định tỷ lệ bảo đảm an toàn hoạt động tổ chức tín dụng pl al n ua Ngân Hàng Nhà nước Việt Nam, Thông tư 19/2010/TT-=H== ngày 27/09/2010 sửa đổi, bổ sung số điều Thông tư số 13/2010/TT-=H== ngày 20/05/2010 Thống đốc =gân hàng =hà nước quy định tỷ lệ bảo đảm an tồn hoạt động tổ chức tín dụng n va ll fu oi m Luật tổ chức tín dụng số 47/2010/QH12 ngày 16/06/2010 Nước Cộng Hịa Xã Hội Chủ Nghĩa Việt Nam nh at Các quy định BIDV hoạt động tín dụng, bao gồm: Quy chế cho vay, z z Chính sách quản lý rủi ro tín dụng, Quy định xếp hạng tín dụng nội bộ, Chính sách vb ht phân loại nợ trích dự phịng rủi ro, Quy định tài trợ nhập kh\u đảm bảo lô k jm hàng nhập, Quy định Giao dịch đảm bảo cho vay, Quy định ủy quyền ký gm kết hợp đồng tín dụng, Quy trình cấp tín dụng khách hàng doanh nghiệp, Quy trình cấp tín dụng bán lẻ, Quy định ủy quyền phán tín dụng, Chính l.c sách cấp tín dụng khách hàng doanh nghiệp, Quy chế sử dụng dự phòng để om xử lý rủi ro tín dụng, Quy định cho vay phục vụ nhu cầu nhà cá a Lu nhân, hộ gia đình, Chính sách cấp tín dụng bán lẻ, Quy định cho vay nhóm n y te re ac th Trần Đình Định (2007), =hững chu\n mực thông lệ quốc tế Quản lý hoạt động tín dụng =gân hàng thương mại, Nhà xuất tư pháp, Hà Nội n quan va khách hàng liên quan, Quy định thẻ tín dụng quốc tế văn khác có liên 72 ng Trần Đình Định (2008), Quản trị rủi ro hoạt động ngân hàng theo chu\n mực, thông lệ quốc tế quy định Việt =am, Nhà xuất tư pháp, Hà Nội hi ep Lê Thị Hồng Điều (2008), Quản lý rủi ro tín dụng =gân hàng Đầu tư Phát triển Việt =am, Luận văn Thạc sĩ kinh tế, Trường Đại học Kinh tế TPHCM w n lo ad ju y th yi pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm n a Lu n va y te re ac th