Giải pháp nâng cao chất lượng thẩm định tài chính dự án đầu tư trong hoạt động cho vay tại ngân hàng thương mại cổ phần sài gòn - hà nội chi nhánh Bắc ninh.PDF

CHIYONG Lir LUAN CHUNG VI CHAT LUONG THAM DINH TAI CHINH DU AN RAU TI! TRONG HOST HONG CHO VAY CI.JA NGAN HANG THUONG 1.1 Hoot dOog cho way ala agio hang thuong mot 1.1.1 Mal :dem cho vay cats ngan hang throng mgt Quan he cho vay duqc hinh va dei te rit lau Cling yen su phat trim cita nen kinh te thi throng, ac hlnh thi c cho vay mei ngiy citing ceo trinh dt, cao han Trong thuc tier c6 rit nhieu hinh thirc cho vay, m&i mOt hlnh thee cho vay deu c6 dicta hen kinh te xA hOi cu the, chung t6n tni song song va b6 sung cho nhau, Clang gip vai tr6 quan tang qua trinh phat trien call nen kinh Trong cac hlnh thirc cho vay thi hinh thirc cho vay ngan hang deng vai quan tang nen kinh te, n6 dap ling phin lon nhu au di vay cua cac ca nhan, doanh nghiep vi cic t6 chirc Utile nen kinh te Hoot dung cho vay cling la ho$ dOng kinh doanh chti yeu cua ngan hang throng mai Lqi nhutin tit hog dOng cho vay thuong chiem phin 16n t6ng lqi nhuan ala ngan hang thuong moi Lujt cic t6 chirc tin dung ban hanh nam 2010 guy djnh Khoin 16 Dieu ve viec cho vay dui vai khich hang tai ac t6 chirc tin dung thi: " Cho vay la m tit hinh thtic cap tin dyng, theo ngan hang throng mgi giao cho khach hang mot khoan tan di dyng vao mOt myc 'itch va mOt that gian Mat dinh theo them thuan voi nguyen tdc co hoan Ira gdc va 1.1.2 134c dam ctia cho vay tql nein hang throng myi - Tinh phap ly cna cho vay: Hoat dOng cho vay pea ngan hang thuang mai (NHTM) dutic dua trot' nguyen tic hoan tra va sir tin Wang Theo de ngtrei di vay se phii holm trit ca gee len lai khoin vay den h?n toan Ngoiti trtrec cho vay, ngfin hang phiti c6 su tin Wang del vii ngtrei di vay, tin ring hp se tri duqc nq cho ngan hang Trong quan he di vay, hieing c6 su vin dung cult quyen se httu ma chi eel RI van dung cua quyen stl dung Cu the b day, ngan hang chuyen qui& sir dung vin ala mirth cho khach hang di vay mOt khoang thbi gian nhit djnh da them thu$n Kink yen quan he mua bin, gia ci ngang biing yen gad tri trao d6i, quan he cho vay thi gia ci duqc hieu IA lai suit Lai suit cao hay thip phtt thuOc vao thbi gian dm khan vay Khoin vay c6 thbi gian cing dii dieu d6ng nghia vii rid ro cing cao thi lai suit alit khoan vay ring cao vi nguqc kti khoin vay c6 thin gian tang ngin thi lai suit cult khoin vay ring thip — Phan loci cho vay: Tuy theo cat tieu thirc phan phan khic khic mrl hoot dOng cho vay cua NHTM duqc + Phan loci theo dii tuqng khich bao gem: chlnh phtl; the to chile Si chinh khic nhir: Ngan hing, ding ty tii chinh, ; doanh nghiep; ci nhin + Phan theo thin hon khoin vay: ngin hon; trim lion; dii hon + Phan loci theo phuong thirc cho vay: thin chi; tirng lin; theo hon mile tin dung; Juan chuyen; tri g6p; + Phan loci theo muc dich sir dung yin vay: diu Us; phim Ai sin xuit kinh doanh; tieu dung + Phan loci can al vao tai sin dim bio, the chip: c6 tai sin dim bio, the chip; khong c6 tii sin dim bio, the chip — Quy trinh cho vay vi thu nq: But 1: Huang din khich hang lam dui tue vay But 2: Ngin hang den hinh xic time thong tin khich hang cung cap But 3: Ra guy& djnh cho vay But 4: Gill ngin But 5: Gil= sit thu nq vi ly hqp deng cho vay — Lai suit hqp ang cho vay theo thoa thu$n gifted khich hing vi ngan hing cho vay (lai suit to djnh, Ili suit thi not ) — Cic khoin cho vay c6 ho#c khong o5 dim bio thy vio viec dal* gia vi xep hang khich hang cut% ngfin hiing cho vay — Khi ket that hqp demg khich hang c6 nhiem vu tri gee vi lai hotIc met at they thu$n khic nen duqc nein hang cho vay chip thu$n Tutting hqp khich &mg kh8ng thuc hien duce hqp deng hay kh8ng c6 met dieu khoin nito khic thi Si sin dim bio thut quyen guy& djnh ctia ngan hang cho vay 1.1.3 Vai frit ail: hoot ding cho vay 1.1.3.1 Val trb dli obi nin kink ti — Hoot dOng cho vay that diy qui trill tich to gip bung von thin rei xa hOi vi tieing cao hieu qui sfr dyng von Val chile Wing IA flung gian tai chink dimg gifts nguiri di giri lien vi nguiri vay tien, nazi fling da glop t#p truing moi nguen tier nhin nit xi het ngu6n yin lam, qua d6 dieu tiet quan he cung — ciu ve lien to xa hOi, thea man tot nhu Thang Long University Library cau cite khach hang LI mOt don vi kinh doanh Cush voc den te vii moc dich lqi nit*, the NHTM lutin tim catch de t6i da hem lqi nhufm cia minh Lqi tic thu duerc cis ngin hang dirge hinh ter 'lilting hoot dung chtl yen cho vay vi cac hoot dOng, djch vo khitc cilia ngin hang Trong d6 thu tir hoot dung cho vay la chit yeu Vey cac ngin hang phii ay von diu de cho vay? Phil chang la vOn to cet cim ngfin Wing Cau tra lbi day 11 the ngin hang phil di huy dOng vOn nhan r8i tir cac t6 chirc kinh ti, ca than vi the tang 15p din cu nen kinh te sau de phan ph6i loi mOt catch hqp ljt Chin!' nh6 c6 hoot dOng cho vay ctla ngin hing ma the chit the nen kinh to "thus von" c6 as hOi lcheing nhemg bito ton than nit s6 hen cim minh ma can c6 the tilt@ them mOt plan thu nhtp, can d6i vii cac chit the “thieu von", hoot dOng gitlp he c6 di von cho hoot dOng sin xuat Unit doanh ho#c dip ling nhu cau diti song — Hoot dung cho vay g6p plan day nhanh qui tranh di sin xuat mer rung, day moth Mu tu phit trim Thoc te cho thay bat kt mOt doanh nghiep nho muOn hoot dOng vi thoc hien sin xuat kinh doanh Ming can mOt luqng von nhit djnh, truing hqp muOn rung sin xuat kinh doanh thi can phii co mOt luqng von lem hot Hien nay, nen kith te thj fruiting vii so c4nh tranh coc lcjr gay gat, dei hoi khach hing In& luirn phil dOi mai vi me rung sin xuat kinh doanh Tuy Stift khong phai bat lcji lchich hang nio cling du ngu6n von de c6 the me rung sin St kinh doanh Voy het thy vOn i diu? Vi hoot dOng cho vay cua ngin hang chinh la thu tra 101, ngutm von cis ngin hang giip With thimh nen von co djnh vi von luu dOng cim Mulch hang Viec mer rung thong thuong yeti nhieu nuerc tren thi giOi, nhu ciu ve von Iii cling ngiy cling cao km, the thinh phttn kinh te dang rat can von de d6i meti c8ng nghe, mit rung sin xuat kinh doanh phi hqp vii so phat then cim xi hOi, del NM ngin hang phii no loc hcrn nits de dap img nhu cliu ve von ngily cing 1611 dm the doanh nghiep ThOng qua von vay cis ngin hang, vies doanh nghiep ding ding von thy de du tu von de hien diti hem may mac thiet bj, d6i mai deg nghe, lim cho the doanh nghiep d6 phit trien hem, ding cao &Km chat lueing sin pham, to dirge nhieu sin plam hot th6a man nhu ciu vi ngoili mac Nhu vh, hoot dOng cho vay da g6p philn lam giitm gii sin plam, cling nhu tang cao chit luqng sin phim, tang cao !chi tang citnh tout mill cac doanh nghiep tan thj truing qu6c te — Hoot dung cho vay g6p plan quan trong dieu tie[ vi plan ph6i cac nguan van Von sin xuat kinh doanh nen kinh to vOn dung lien toc vi hien hien cac hinh thirc lchic qua m8i giai dap cis qui tranh sin xuat, to thinh chu thin hoin vat Ilan chuyen von duct the hien dm% dung tien te Trong qua frith d6 de c6 the hog dOng lien tuc, dai hei nguEon v6n cua doanh nghiep phii luon ton tai d6ng thin ba giai doan: du tra - sin xuat — Itru thong Tbr d6 xiy hien tut:mg thira vi thieu van tam thbi: tot le tai mOt thbi diem nhit djnh co nhung doanh nghiep cer v6n thin r6i vi e6 theng doanh nghiep 1M dang thieu van Hien lining xiy thuOng xuyen vi ph6 bien bit kt nen kinh nio, Illm sinh nhu au birc thiet phii gild guy& dugs yin de dieu hba van NHTM vii vai trb le gian tai chinh dung top thin ph6i lai tier te, dieu hes van cho ac doanh nghiep, tao dieu kien cho qul tranh sin xuat kinh doanh cua doanh nghiep kh8ng bj gian doom 1.1.3.2 Dik viii hopt ding nits nein king Cho vay la hog dOng cot ban cba NHTM NO II hog dOng chit y'eu chiem tSr lem tang thu nhip cua nem hang Th8ng qua hog dOng cho vay, nem hang co the dieu him van, hart chi nii ro ve van, rid ro khoan , thong qua host dOng cho vay cling g6p phin cling c6 man quan he ctia khlch hang vOi ngan hang Trong nhttng niim glin day, nen kith to veri nhu cau mo rung quy m8, bi ccr sZr vet chat hien dai, den teri ilia mei toin bO nen kinh te, da cho thay nhu au von thing vi dui hart la cue ky an Oat va cling quart tong Nguem van tato dieu kien cho ac doanh nghiep d6i mei khoa hcc ky thuot, thiet b1 ding nghe mei, phuong phip san xuat mei de dtra nhdng loaf hang h6a m6i Day hi dieu kien de cac ngan hang mer rung pham vi hog dOng ctia minh va cling kiting djnh vi the vi vai fro cua rninh nett kinh Han nits, hog dung cho vay can 111 rich thirc kha thi de gild quyet nguan von huy dOng can du thira tai mOi nem hang VI v#y nghiep vu cho vay can phii duqc tang cuing de citc nein hang c6 the tham gia na km vio su nghiep cling nghiep h6a, hien dai hea did nu6c 1.1.3.3 Dal viii Mach hang Voi su phit trier nhanh cheng curt nett kinh te, da so cad doanh nghiep khOng c6 chl van de c6 thE thuc hien ac hog dOng kinh te ctia mirth, nhu au van cim ac doanh nghiep IA rat 16n Doanh nghiep sir dying van di den hath sin xuat kinh doanh vi ac hog dOng kinh te khlc Hog Ong cho vay cart ngan hang thucmg mai c6 the dap Ong duqc nhu au ve van dm khich hang, dim bito quy m8 van vay vi tinh nhanh cheong khoin vay cho khlch hang De c6 the tan tai mai train canh tranh gay gat hien nay, ck doanh nghiep an c6 sum nhay It de niim bit thi twang mix tieu, muan den Brill ditty hien kip thin sin St kinh doanh, doanh nghiep an c6 ki hoach nguim van de len vi On djnh de cel the mua ac yeu to diu vio, chi phi sin xuat, chi phi than cong, Chinh vI voy, mi hog dung cho vay ctia NHTM trer den bay thng can thiet cho hog dOng sin xuat kinh doanh vi tieu thing cua cac doanh nghiep Thang Long University Library 1.2 Thiim djnh Si chinh dg in Mu to bout dOng cho vay cast nein hing thuirng mui 1.2.1 Mt& nips thins djnk Mi chink dp• tin An 1w Tham djnh tai chinh di/ in hoot dOng cho vay cue NHTM lit viec to thu th#p xis l thong tin ye tai chin!' cua dg in mOt cich khich quan, town dien Cic nOi dung ca bin inh htemg trim tiep den dnh thi cue dg an lam can dr de ngan thing guy& djnh cho vay — Str can thiet phii thgc hien them djnh tai chinh dg in hoot dOng cho vay cue ngan hang thuong mui Hoot dung cho vay theo dg in hold dung cho vay cue NHTM la horn dOng dem lui nhieu igi ich cho ngin hing song ?long thoi ne ding la hoot dOng doi hdi Nat 16n, thtri han k6o &Xi vi tiem in nhieu rui ro Vi 15, do, tram cho vay, nein hang can ti'en hinh them djnh tai chinh dg an mOt cich Dion tong Thim djnh tai chinh dg an du tu NHTM dirge xem la giai dorm Ich?ri dau quan tang nhit qui trinh cho vay dg in Qua qui trinh them djnh, ngitlt hing se dinh gii dg in Ti nheng ket qui phan tich thu dune, ngin c6 cii nhin win dien hang se c4 bien phip tie yin ber tot qui With cho vay, qui frith thu ng nham Nut the cac rat ro, n>ing cao hieu qui cho vay cue NHTM a Mit khic, thong qua hoot dOng thtun djnh tai chinh dg in, dc ngan hang e6 the giup der cho the don vi vay yen ce phuong Wing vi bien phip xi: ly the van de lien quan den dg in mOt each tot nhit Glop cic ca quan quin 15, nhi nuke darth gia dirge sir can thief va tinh phit hqp cue dg in yeti quy hooch phit trien Chung cue ngenh, xic djnh tich eve vi lieu eve dui dg an di vio hoot dOng tren the khia quilt khic dirge 1.2.2 Mpc dick vd y whin the skim djnh Mt chink dg dn Au tw , Tr'en thgc te, phan len the di: an dux hien der dang, that boil la da khong dirge them djnh mOt each ki Wang truck thgc hien, cen mang firth chit quan cue ngutri 1#p dg an Do v#y ce nhitng thay ded dive ti ngoii dv kien, cac chu dau to thtr?mg lam vio the bi dOng vi lung ding Chinh vi le d6 bit 1c9 mOt dg an nio, vies thim djnh dv an du tu, (Ric biet la thaw djnh hieu qui tai chinh lit khau v8 ding quart tang, khong the thieu dirge tien hinh dau tu vim dg in Tham djnh dg in du tu co nghla khtic doi yin chti dau tu, nha tii tny vi dui v6i cac ca quan quan ly Ve phis NHTM, viec dittm djnh dg in diu tu (1#c biet la them djnh tai chinh dv in lai rang can thiet cy the nhtr sau: ve tint) thi hieu - Thim dinh tai chinh du an ginp clic NHTM dua kit qui ye mit tai chinh ciut du an, tir d6 xac djnh duce nang hoan vin ctla du in Tren co so nay, cac NHTM men dua guy& djnh tai trq cho du in hay khan, neu ce thi tii trq b mire nao ve gia tri khoin vay, then hart vay, du kien lien dO gill ngin, lai suet cho vay, cach thtic thu my, cite hien phap Wm dam tien vay - Them dinh tai chinh du an gulp the NHTM luting fru& duqc cic ruff ro e6 the )(ay nhu: su hien dOng elm thi truing diu vao, cac sin pham diu ra, cic yeu t6 ding nghe, mat yeti t6 chinh sich, m8i truing phap 19_ gay inh huling den qua trinh trien khai thuc hien du in Tir d6 cac NHTM se co co sea de tham gia gap St, tu van, bA sung them cat gill phap cho chi diu tu Main hen the den mix thap shat mqi nilro ce the thy - Thong qua qua trinh tham djnh, cac NHTM se co can cu de kiem tra viec sir dung von co muc Bich, thing deal ttrqng hay khling Vigor kiem tra se thuc hien truerc, va sau ngan hang tien hanh gill ngan, gOp plain thee diy du an du tu c6 hieu qua - Tham djnh tii chinh du an la Ong vies rot phi= tap, vi the kh8ng the tranh kh6i nititng thieu set thuc hien Viec tham djnh du an se giup cho tic b0 tilt= djnh ciut ngan hang phli thuang xuyen duqc tich lily kinh nghiern, buff bye, ding cao kg nang phan tich, danh gia va than djnh tic ruff ro ciut du In Nhu 4y, thin djnh tai chinh du in la v8 cling quan trqng NO ginp tic NHTM dish gia duqc chinh xac hien qua tai chinh den nhu hieu qui din to du in, tir de km chqn duqc nhOng du an ce tinh kha thi cao de tai trq, dim hi° ;dui ging thu hOi von va lei vay 1.2.3 Quy trinh thins S/nh dr tin tau tar tgi ngan hang thuring mgt Muc ditch cita ngan hang cho vay du an lit lam de eel the dim bao duqc an town luqng v6n vi lam cho ne sink lbi Tuy nhien di c6 the thu hOi dti von va vay nhu mong mut% thi ngan hang khemg the chi diva vao ket qua thin djnh du in cue cic ca quan qutin 19 nhi nuOc vi nha diu to ma ngan hang phii tu tham djnh du in bang phtrcmg phlp va theo quan diem rieng ens mirth Do vay, ngan hang tien hinh thin djnh du in chn yen tap trung vao tinh phn hqp ve mat phlp ly, hieu quit Si chinh dac biet la kha ning thu hOivon du tu viec thin dinh cult nem hang duqc dien suSt thbi gian dien hoot dOng diu tu ifs lum hinh du an den Me du in di vlo hoot dOng vi thu hOi dit v6n ma nein hang mong mu6n viec thim djnh dbi hOi NHTM phiti co mOt quy trinh tham dinh khoa hqc vi chat cite de c6 the dim bio thu hOi du von Thang Long University Library Quy trinh thim djnh (kr an tai NHTM gam ca: —Thim djnh cac chi tieu phi di chink + Thong tin phap ly bao gam: Ten doanh nghi'e'p, lo3i hinh doanh nghiep, gily chimg then clang Icy kinh doanh, yen dieu co du yen hien tat, ngtrai dai dien doanh nghiep, ngtrai dui dien vay von, + ThAm djnh thong tin ye ban dieu hank, ban quan tri cua doanh nghiep bao gam: ten don vi, ty le von g6p, tri gia von gap, nganh nghe kinh doanh + Thim dinh ve sin phim bao g6m: MO to dtic diem aia sin phArn, firth hinh thj truing va hien dung gia + Phan tich host dung etia doanh nghiep bao gam: Diu vao (loci hang h6a, tong nh$p hang vao, phuong thieve mua hang, phuang that giao hang, phuong that town, mOt se del tic den vao lam); Diu (lo.i sin pham, ty trcmg hang bin ra, phuong that ban hang, phuong that giao hang, phuong that town, met s6 dei tic 16n); Nang lye host gong sin xuAt kinh doanh (rang hit ca sa vet chit; bang tang hqp tong suet thiet ke va thuc to cult nha may; Ming luc may mac, tong ngile; nang lqc nhan sit; nang lye thuc hien du an) —Them djnh cat chi lieu tai chinh + Phan tich mOt s6 chi tieu bang can d6i ke toan bao gam: Phai thu 'lath hang, ten kilo, tai sin c6 djnh, diu to tai chinh dai han, xay thing ca se der dang, vay nein hat, phai frit ngubi ban, vay dai han, nq dai han, von chit sa hitu, lqi nhuin de lgi, the khoan mix thing luu y khac + Phan tich bao cao kit qua kinh doanh bao gam: Doanh thu (ea au doanh thu, xu huemg bien dung, nguyen than hien dOng, Mc dO tang truing, cat than t6 anh htremg, ); khoan giant trt1 (ty trcmg, xu huang bien Ong, nguyen !than, cach Ichic phyc, ); gia v6n hang ban; lqi nhuon (cc ciu, xu htn5ng bien dOng, nguyen nhan, Mc de tang truing trung binh, nhan to filth htremg„ ); met s6 yeu t6 ding luu y khae + Phan tich cac he s6 tai chinh bao gam: t6c dO tang quern doanh thu, Mc dO tang truing lqi nhuen, ROE (lqi nhuen sau thui/v6n chit sa httu), ROS (lqi nhuen sau thue/doanh thu), —Thong tin ve quan he coa doanh nghiep vii cat t6 chat tai chinh + Phan tich quan he tin dung tea doanh nghiep vii the t6 chat tin dung theo thong tin dm khich hang cung tip va thAm djnh cart phong the ► Binh bao gem: ten t6 chirc tin (long, loai vay, s6 tien theo tong hop dong, tai sin dim Ho, moc dich sir dung, du nq hien 4i, tinh hinh khoin vay —Phan tich nhu tau vay von + Thong tin co ban ve an bao gem: ten in, quy m8 von dAu tit, vj tri dau tu, tong mirc dau tit, yen to co, von vay, sin phaim dau ra, chit tau tu, sir can thiet dau tit, lien de, thoc hien ke hoach, lien dO thoc hien thoc te + Phip ly ctia in bao gem: cic 116 so, van ban, chung tir lien quan chimg mink phip 151 an + Titian dinh tinh hop It tits quy mto dau tit: so sixth suit dau to vai suit din to BO xay dung ctia in tuang to + Thong tin ve ding nghe in bao g6m: cong nghe in kien ip dung vi inh hutmg tit chinh sich ctia chinh + Tham dinh nAng lot quin 15, ctia chit du to bao gem: nAng loc ban Binh duo quin bit in, kinh nghiem quin ly tii chinh in, Wing lot don vi giim sit thi cong, nguen von nr c6 cua doanh nghiep + Thim djnh nAng trim khai thi cong ctia cic nhii thin bao g6m: nhi thin chinh thi cong phAn xi y dung, kinh nghiem mkt nhi than thoc hien Ong trinh tuong ttic, nhi thin cung cAp cong nghe, kinh nghiem cua nhi tau cung cAp ding nghe thus hien cong trInh tuong + Tham djnh nAng von hinh dm an bao g6m: kinh nghiem quin dieu hinh dm ban Binh duo, tj, tong the nguyen vet lieu du vio de sin xuAt met sin pham dau ra, nAng cung (mg cic nguyen slot lieu du vac, tren thj trutmg, nheng thu$n lqi vi eche khAn cda in de co nguyen lieu dAu vitt + ThAm dinh Ichi Wing tieu thy sin phAm dm in: thi tnamg moc tieu ciut in, quan he cung tau tress thj Inking muc tieu, vi tri cua in so vOi thi trueng mix lieu, sit khic biet ve sin phiun cua an so voi d6i thti quilt tranh tren thi tnemg, to chile mc5 With tieu tho + Hieu quit tit chinh in bao g6m cic chi tieu: NPV, IRR, du% gian hob von - ThAm djnh di sin dim bio bao g6m: loai tii sin; chit str hitu; h6 so phip ly cult tii sin; m8 ti tii sin; gii tri djnh gii; cAn cu djnh gii; du nq tei da duqc dim bio; dieu kien nh$n tii sin, thil tut thoc hien, bier phip quin ly , theo dOi, kiem tra, giim sit, dinh gii lai tii sin Thang Long University Library 1.2.4 NPi dung coo thim djnh lei WS dr in du Ur Thim djnh tai chinh du an bao g6m nhieu nOi dung lien quan chat the yen Nhang nOi dung chi yeu ma clic nhi them tlinh chi trqng : - Xdc djnh tong du tan von du tir vi citc ngu6n tai trq ding nhu ac phut:mg thin till trq du tin - Xac djnh chi phi vi lqi fch colt du in, to 46 xfic djnh dung tien cia du an - Xac djnh tY suit chiet khau elm du An - Xac djnh ac chi tieu hien qua tai chfnh du In - Dinh gilt nii ro tong du an 1.2.5 Hoot ding thins djnh tai chink dr in Au tr hops king cho vay cira ngdn hang throng mpi 1.2.5.1 Thins din!: Sing met diu tir va nguin tai try cho dr sin ThAm djnh tong mire dau to li met tilang nOi dung quan tong b?ri tong mirc dau to ce anh hu?mg rat lifm den soot qui trinh durc hien va hien khai du an diu hr Chi can nhOng thay d6i nh6 tong mire dau to nhu thieu von hoac lang phi von da tao nhOng anh hthmg len 461 yeti tom b0 du an Trong nOi dung tham djnh can chit frog den cac van de nhu &nit gia tlnh hqp lY cia quy mo von vi ca cau ngu6n von kiem tra sit day 46 ciut cac khoitn chi phi, xac djnh nhu eau von diu to cho tong thai Icy va cu6i cling la kiem tra cac ngu6n tai trq von cho du an Vai moi van di di kern voi d6 la vied nhan djnh ac ruf ro c6 the xay ra, di tir 46 dua ac bier phap khac phuc kip th6i , Mak het, la can b0 Mn djnh can xem xet din mat hqp 13, cua tong inqc dau tit mOt s6 Icholin von dau hi an xem xet chi tilt nhu von dsu to xay lip, von dau to thiet bj, vOn kiln thiet ca bin vi ac loci von khric Trong met so trubng hqp ac chi dau to dittoing khai gilun so vai s6 von thus ti dl a ding hon vies xin vay von ngan himg Neu !thong xem xet lc, rat c6 !tang giai down thud hien du In se yip phii rirf ro thieu vOn din din thin be du an bj dinh tre, anh hu?mg nghiem tong den hieu qua cia du an Ben canh cling c6 met s6 trutmg hqp khai vtryt qui s6 vim an thiet, dieu lai gay tinh trang lang phi von khOng an thiet vi inh hutmg tryc tiep toi cac chi tieu hieu quit di chfrilt cia du an Nei chung, cac can be thiun djnh can phii xac djnh duqc quy m8 von hqp ly an that ctia du an tIt'ng thai ding xem zit den ca au nguan von cuts du dn MOt ca au von hqp 15, la le dau to cho kiln thiet cao hon xay lip D6i vol clic du An du to chieu sau va mo rang, tY le dau to thiet bj can dat la 60% Tuy nhien phii hit she firth host then firth chit va dieu hen cy the ciut du dn Trong twang hqp ac du in sin xuit cong nghiep c6 tY le xay lip va kiln thiet cc ban cao can phii duqc ri soli tim hieu de c6 bien phap elfin bat quy me vi Ich6i luqng xay lip mOt cich hqp 15r Cic can 1)0 thin djnh can phii luem ket hqp xic djnh tong mut von diu tu di d8i v6i viec xic djnh mOt cc cao von dau tu hqp 1ST cho du an de diun bio tinh hien qui Tren cc so danh gil quy m8 vi cc ciu hqp ly cia king vein dau tu the can b0 them dinh can &th gii nhu ciu sir dung von cho timg thbi lcjr Cin phii &Snit gii dirge tien dO thuc hien du in vi kM Wing dip emg von mkt doanh ng,hiep timg giai down, day Ii mOt nOi dung quan tong, ne khong nhftng chi giip giim bat ren ro g#p phli thiku von qui trinh thuc hien du An vi von Muth ket qua Mu tu mi xic djnh mire lAi suit cho vay hqp ljr timg giai down li can cu quan cis du in, $c biet lii giai down thut hien du in a Ket hqp yen viec dinh gii tong mile Mu tu cac can 1,0 them djnh phii danh gii phan tich dirge the nguOn tai trq von cho du an, dieu lien quan an mic dO chic chin ve nguOn von dm du an Ben canh nguOn von vay ngan hang, du An c6 the huy dOng yen to rat nhieu nguOn khlc vi viec diinh gii tOng quan etc nguOn tii trq d6 se glop cho cic can b0 them djnh ce the xic djnh dirge nhu cao ve von cho timg giai Clop, xic djnh duqc k'e hooch gill nem cis etc nguon win de DO cling lit cc se de xlc djnh mac lAi suit chiet khiu hqp l5r vi col inh hu?mg true kap tai etc chi tieu hien qui di chinh sau cis du an Them djnh tong mile du to li mOt nOi dung quan vi dirge ip dung vii tit ci cac du an ki ci du in cda tu item hay ciia chinh phu De tinh town tong tuft dit' tu cis du an etc NHTM Viet Nam thubng ding phuong phip tong chi phi de xem xet lei tOng mire tthu tu ma Ichich hang dua ra, the 'chain chi phi cling nhu tOng mat diu to thuemg duqc so sanh doi chi& tren mOt miu cia rat nhieu du an tucmg duong ding Mil we ma ngen hAng da tong cho vay Viec yen dung phuong phip so sash d6i chieu nhu v#y se lam giim then gian cho etc can b0 thiun djnh qui trinh phan tich danh gii cling nhu dua cic ket luen doi chinh xic ve tong mac von diu tu cia du an 1.2.5.2 Thins *h doanh dm, chi phi cut; dy dn Viec xic dinh doanh thu vi chi phi du in cult chi Mu to thir?mg ce rat nhieu sai sat phu thuOc vio rat that' yeu t6, yeu to chi quan vi yeu to ichach quan Trong d6 doanh thu vi chi phi lei ail nhftng yin to quyet dinh tai lqi nhuen tuong Iii cia du in vi ant huing true tiep ten den hoot dung cia doanh nghiep cling nhu Wing tri nq cia hq desi vii nem hang Chinh vi vey nOi dung My dirge etc can 130 thin djnh thim di/1h het sire kg luting vi then tong V'e doanh thu coat du in an phii kiem tra den tinh hqp 15 , cia gii bin sin phiun Gil bin phii phi hqp yea mit gia Chung cis thj twang vi dOc tinh sin phim cling 10 Thang Long University Library — Viec tinh toan doanh thu, chi phi cea chr an nhim ho trq cho viec xac djnh ding den cita du an Doi ved m6i du an can be thim djnh an xay dung bang luu chuyen lien te, d6 phan Judi cac khoan doanh thu, chi phi, cac &mg tien vao cea dir an Khi xac djnh deng tien rang dm du an thi can be them djnh can phai luu y den gia trj cue nha xtremg, may m6c thiet bj c6 the thu hoi tai nhe 15, ket thfic di; in Deng lien nay, cling yeti gia trj thu h6i cim vein luu dOng rang se duqc cOng vao clang lien vita cue du an nam can cac chi tieu tai chinh dang duqc ap Thfr ba: chi nhanh can tim hieu, rd soat dung quy trinh thium djnh tai chinh du an dau to de phat hien cac hen cht va hoan thien cac phuong phi" them djnh tai chinh du an dau tu Chi nhanh an c6 he th6ng chi tieu lien quan den gia tri cue den theo thai gian dAy da han Bit IcS, chi tieu nao cling c6 uu va nhtnyc diem rie'ng Chi ap dung dong b0 vao he thong cac chi tieu thi meri c6 the fling cao chat lugng thim djnh tai chinh der an dau tu din den cac ket qua thim djnh, danh gia hqp IS/ han, logic han vi c6 cu se vOmg chic hon 3.2.3 Gidi phdp vi qudn if, &in hen& Mac de vOi mo hinh to chat va cach quan Ijr nhu hien nay, SHB Bic Ninh da hog dOng met cach kha hieu qua Nhung tren thirc te, de giam bat theri gian them djnh tai chinh du an cling nhtr nang cao ham ntta chat liging thim djnh tai chinh du an an phai c6 nlittng thay d6i ca ve hinh thirc quail 15 , va me hinh t6 chirc cho phu hqp veri tinh hinh hog dOng hien Tar& heel, ngoai hog dOng kinh doanh n6i chung cue chi nhanh thei gian thi cling can phai xay dung chiming trinh, nhiem vv, ke hooch cho ding tic thim dinh tai chinh du an, nhtmg van phai dim bao phe hqp yeti khuon kh6 djnh huerng hoot dOng cue town he thong NH TMCP Sai Gen — Ha NOi Dieu to ca sir cho chi nhanh hien hog dOng thim dinh du an cue minh thimh met the moth m8i tru?mg canh tranh hien Thueng xuyen tien hanh t6ng ket, danh gia tinh hinh sau m6i thei k3' va de ke hooch cv the cho giai down sau Ben canh de, phai to duqc su gin ket gifra cac pheng ban, gitta cac can be thim djnh qua trinh thuc hien thin' dinh tai chinh du an Dieu c6 y nghia quan frog viec nang cao chit Itrqng thim djnh tai chinh du an dau tu DOng died, an phai t6 chirc lirn viec theo nh6m, nhiim mvc dich de ngtrei c6 nang luc, nhieu kinh nghiem, htreing din, gifip der nlifmg can be tre, nhoy ben nhtmg chua cei nhieu kinh nghiem M6i nheim se chuyen tranh ve tang UM vac rieng, nhu xay lip, cling nghiep, dien tar de th6ng tin thu thop duqc hit hen va dua cac nhen xet, danh gia sau sic 66 Thang Long University Library hem, thyc to hon ThuOng xuyen trao dei Sr lcien, thao IOU gifra cac nhom, cac phong de b6 sung hoim thien nhiing thieu s6t nett co 3.2.4 Gidi phdp tong cuing thu tit& vd xi thong tin Ngay nay, thong tin dirge sir dung nhu mOt nguen lyc, mOt vu mai trtremg earth tranh Cfic to chat kinh to n6i chung, cac ngan hang nii rieng phai sill dung thong tin cang nhieu de tang 'tang lye, Ling hieu qua hoot dOng va dem lei lqi ich cho nen kinh to cling nhu cho ngan hang Trong tong tic thim djnh tai chinh dy an, thong tin cang dOng vai fro quyet djnh din chat lugng them djnh Thong tin cung cap chinh xitc, kip thin se giiip cho hieu qui them dinh cao him, lion chi dirge rii ro c6 the xay ra, thong tin khong cep nhot se lam quyet djnh cho vay dm nein hang N hen chi Do viy, viec xay dyng, cimg c6 phat trien he thEing thong tin dam bao cung cap chinh xac, kip then, day dii, cac thong tin phvc VO cong tic them djnh la yeu cau cap thiet elm nein hang Trong suet qua tranh them djnh nhOmg thong tin lien quan din di; in phiti duce cung cap *it ckh nhanh ching, kip that Hien nay, cong tac them dinh an mOt se, thong tin quan tying chit yen nhtr: - Thong tin ve kinh to xa hOi: DO la nhitng chit truang, chinh sich phat then cue Ding va Nha nuk Ngoai viec nim bit cac djnh hiring phat trien kinh to nha nuac, can clic biet quan tam den nhing quy djnh dm Nha nu& lien quan den Milt Arc Mu tu ma can 60 tam dinh phai nim chic la: Quy djnh ve dy tom win Mu to va xay dyng; quy djnh ve du thau; quy djnh ve m8i truOng; quy djnh ve quy hooch kien true va xay dyng; quy djnh ve the dO tai chinh dEd vett timg loci hinh doanh nghiep; quy djnh ve the dO khan hao tai sin et, djnh; quy djnh ve thue; quy djnh ve mien giant, uu dal, 116 try vi khuyen khich du tu - Cac thong tin ve tai chinh ngan hang: Day la nhing thong tin cyc 16/ quan trgng, lien quan trqc tiep den chat lugng them djnh tai chinh dy in cue chi nhanh Thong tin ye se lugng tic doanh nghiep sin xuat cling loci sin pham ding mOt khu we thi twang; mire cau ve sin pham ding looi nam; mire cung thyc to ve sin phim cling loci nam; thong tin ve gii ca, thi throng tong nuerc va qu6c te, kim ngoch xuat khan nhing nam qua, quy hooch ke hunch du tit, djnh hthing phat trien 60, neinh xic djnh va cong 66 De co dirge khei lugng 16n thong tin vai chit lugng tot thi can 60 them dinh can phai c6 stir chuan bj, to chirc cac cueic ',hong van mOt each chu dao va nghiem dm ket hgp vai Icy Wing quan sat va giao tiep tot Ben wilt d6, chi nhanh cling di the thu chop thong tin ve doanh nghiep tir tic nguen khic nhu tit phia cac bon hang, d6i tic cue 67 doanh nghiep, hay dieu tra tit cic nem hang, t6 chirc tin dung tram Ida timg c6 quan h6 voi doanh nghiep hoac nhtr sir trq gi6p caa ac cong ty kiem toan Chi nhanh cling can phai xay dung vi hoan thien he thong thu thap, xi: 19 th8ng tin ve thj truemg, khach hang Ben curt do, chi nhanh cling an phat thin he tilling thong tin tir ben ngoii theo huemg mei qua h6 thong mung th8ng tin, tarn thong tin nu& va qu6c Day li met nguon thong tin rat an thitt ma chi nhanh an tang artong hqp tic v6i cac NHTM, the be, nganh, ac co quan, to chirc khac de khai thac vi tan dung thong tin De thuc hien duqc nhang dieu dei hal chi nhanh an phai trang N met he thtmg cong nghe thong tin hien dui duqc ket not met mach tan hg thtmg Chi nhanh nen nghien dm (mg dung ac phan mem tin hue d6 munh ye quail 19, luu hit, phan tich vi truyen tin nham dim bio tinh chinh 'tic cilia thong tin phuc vu cho cong tac thim djnh 3.3 Ket lutn diming Tit awe trung cho vay du in du to vi cong tac than djnh tai chinh dkr in du to tai NH TMCP Sai Gen - Hi NOi chi ['Minh Bic Ninh giai clop 2012 - 2014 vi kien dirk duqc hoc Uri twang Dui hqc Thang Long Trong chuong 3, em da dua met so giiti phap nham nang cao chat luqng dram djnh tai chinh dkr an du to hoot Ong cho vay tui NH TMCP Sii Gen - Ha Ned chi nhanh Bic Ninh 68 Thang Long University Library KET LUAN Trai qua gait 22 nim hoot dOng, NH TMCP Sai Gen — Ha NOi di Wing ngimg phat trien, nang cao va khing dinh vi the dm mink De dap ?mg duqc nhu Cu phat trien math me dm nen kink to nhu hien nay, met nhemg yin de an quan tam hang dau dm NHTM neri chung cling nhu NH TMCP Sai Gen — Ha NOi thi rieng la phai 'neon luon ning cao chit luqng thim djnh di chinh dv an Tuy nhien, met van de phac tap can phai c6 sv nghien can va thvc hien ding b40 vtg.ri nhieu phuang phap khac Tren ca se nghien dm 19 thuyet va qua thei gian thvc tap tai NH TMCP Siti Gen — Ha NOi — chi nhanh Bic Ninh, em di phin it hieu dirge nOi dung thiun djnh tai chinh di; an hoot dung cho vay ciut ngin hang thuang mai Sau dua phan tich ve thvc chit lucing thim djnh di chinh du an du to host dOng cho vay tai SHB chi nhanh Bic Ninh, em di math dan dua met so giai phap yr% by vqng c6 the ning cao ducic chit lutyng thkm djnh tai chinh dv an du to tai rieng vi them djnh di/ in an chung Em xin chin cam an giiing vien: Th.s NO Khdnh Huyin la co gift° di huang Mn va chi Ho tin tinh em qua trinh holm thien khoa luin Wing then em cling xin chin cam an den tom bi) an b0, chuyen vien phong khach hang doanh nghiep — SHB chi nhanh Bic Ninh di &up der em qua trinh thvc tip tai ngin hang va hoan thien WU viet Do thei gian thvc tip va ki'en thirc thvc to han the nen qua trinh both thien Hi viet khong the tranh khoi nhUng sai set, khiem khuyet can sira chfta, khic phvc Em rat mong thin duqc stir d6ng Op tir they co cling toan the can b0, chuyen vien ph?mg khach hang doanh nghiep — SHB chi nhanh Bic Ninh de giap em holm thien Mt hen khea lu$n cea minh Em xin chin thinh cam an!!! PHV LVC Bio ket qui hoot dung kinh doanh nom 2012 Ngfin hang Thuong mai c6 phan Sai Gon — Hi NOi chi nhanh Bic Ninh Bao ket qui hog dOng kinh doanh nom 2013 Ngan hang Thucmg mai c6 phin Sii Gim — HI NOi chi nhinh Bic Ninh Bao kit qua hoar dOng kinh doanh nom 2014 Nein hang Thircmg mai c6 phan 81i Um — Hi NOi chi ntilmh Bic Ninh Bing can 6i Ica roan nom 2012 Ngan hang Thucmg mai c6 phan Ski Um — HA NOi chi nhanh Bic Ninh Bang can dei ke roan nom 2013 Ngfin hang Thucmg mai c6 phan Sli Gon — HI NOi chi nhanh Bic Ninh Bang can dei ke roan nom 2014 Ngan hang Thircmg mai c6 phAn SkiGen — HA NOi chi nhanh Bic Ninh Thang Long University Library SHB parlrver, NGAN HANG TMCP Si! CON - HA N01 CHI NHANH BAC NINH BAO CAO KET QUA HOOT HONG KINH DOANH Mint 2012 Chi din STT I II HI IV Thurkip III Iii vk cac khan thu nhop Wang ty Trong 66: Thu Ili diIu von Chi phi Ili vi clic chi phi wog tu Ili Trong 66: Chi Ili dilu von Thu aMip it than Thu nhiep tit hoot Ong dick vy Chi phi hogt Ong dick ve LIS than tit boot Ong dick int Laid than ti hoot dang kink dunk mg* it& I11/16 than tir mut bin eking khan kWh donut LM/I6 than tk mat bin eking khan din in Thu Mop ter hoot (long khic Chi phi hoot Ong khic Lit/!8 than ti but thing khic Thu nblep tk g6p van, mita a phis Chi phi hoot daft Lot sheen titan tir hoot dans Mali Amok trait cbi phi thy phing rii ro tin dung Chi phi dtg &tong rill ro tin dont X XI Tang lqi BM* Mott that Chi phi thug TNDN hien hilith tern tinh Chi phi thug TNDN holin lei XII Chi phi that TNDN tom tisk XIII Iqi nbu$n can that V VI VII VIII ~S 14P Win PTP Kt toin Trang - NI= 31/12/2012 10,907,262,069 10,763,536,444 5,044,963,140 587,306,849 5,862,298,929 13,918,369 331,281,313 (317,362,944) 13,058 - Nim bulk 31/12/2011 - 4,736,456 4,736,456 5,060,703,896 - 488,981,603 - 36,830,392 452,151,211 452,151,211 - Bdc Ninh, nghy 05 thong 01 mbn 201 Glint ac 1101 SHB phd portnns floxiblr olohons NGAN HANG TMCP SAI Gem - HA NQI CHI NHANH BAC NINH BAO CAO KEPI' QUA HOST BONG KINH DOANH nun 2013 Chi din SIT I I II HI IV Thu nh$p ill Ili IA cic !chain thu nh$p tuong ts Trong do: Thu Ili didu von Chi phi Ili vi cic chi phi Wong is Ili Trong de: Chi Ili &au von Thu nh$p lid than Thu nh$p tit host dOng djch vs Chi phi host dOng djch vs Mal than Br boat dOng dick vy Lila than ti boat Ong blab death nyoyi MU LiWai Chain ti man bin &keg Mamba kiab doaab Nim Sy 31/12/2013 64,311,531,166 48,480,358,616 51,802,449,507 12,036,523,638 12,509,081,659 448,431,162 244,865,303 203,565,859 119,325,767 - Nitm trade 31/12/2012 10,907,262,069 10,763,536,444 5,044,963,140 587,306,849 5,862,298,929 13,918,369 331,281,313 (317,362,944) 13,058 - V VI VII VIII 61,653 13,500,001 (13,438,348) 4,736,456 4,736,456 9,894,794,104 5,060,703,896 2,923,740,833 488,981,603 2,080,489,874 843,250,959 36,830,392 452,151,211 843,250,959 452,151,211 LIMO than ti inn bin arty khan din tw Thu nh$p ti host gong khic Chi phi host dOng khic Lida than ti boyt dOng khic Thu nh$p ti g6p von, ma* cilj) chi phi hoyt (14)ay 41 auk thaw ti hoyt Ong Mai doanh not chi phi dq phony ril ro tin Amoy CM phi dq phony rii ro tin dyng X XI Tong 191 abate trade that Chi phi Uwe TNDN hiln hanh tom tinh Chi phi thue TNDN holin Isi XII Chi phi thai TNDN tam flab XIII Lqi sham as that Li)p ban PTP Kt tan - Bic Ninh, 06 Meng 01 mbn 2014 Glint doe Thang Long University Library S y bil Pi e , SHB • flexibly •ilitilicxx• NGAN HANG TMCP SAI GON - HA NO' CHI NHANH BAC NINH BAO CAO KET QUA HOOT BONG KINH DOANH Nom 2014 Chi deo STT I I II III IV Thu nhop tir 18i vi the khan thu nhip Wong to Trong 46: Thu Ili dieu von Chi phi lei vi the chi phi tuong to Iii Trong 46: Chi Ili day vein Thu ship Iii tim6Thu tillep tir hoot Ong djch vy Chi phi hoot ding djch va Lila than tir hoot ding dick nt LIW18 than tir hoot Ong Mph drank agogi hili 1,111/18 tbalia tir mn ► bin then Muria With daub LIMB than Ur man bin citing Morin du to Thu nhip a hoot Ong khic Chi phi host dons lchic Liting than tir hoot Ong Iduic Thy BM* tir gip vein, mum a phis Chi phf hold 110eg Loi nhafin than tir host ding kink drank trait chi phi dy phing rii ro tin dung CM phi dp hang rii ro tin ring X XI T ng bpi nhafin but thug Chi phi thue TNDN hien hinh tam firth Chi phi thug TNDN hall lai XII Chi phi thug TNDN turn dub XIII Loi Mu* um thug V VI VII VIII Nilo say 31/12/2014 221,191,876,731 36,004,851,967 169,624,345,397 140,511,323,928 51,567,531,334 805,318,385 266,827,120 538,491,265 199,172,814 64,034 31,636,368 (31,572,334) 10,551,806,829 M 41,721,816,250 15,463,041,328 26,258,774,922 26,258,774,922 Nita trunk 31/12/2013 64,311,531,166 48,480,358,616 51,802,449,507 12,036,523,638 12,509,081,659 448,431,162 244,865,303 203,565,859 119,325,767 61,653 13,500,001 (13,438,348) 9,894,794,104 2,923,740,833 2,080,489,874 843,250,959 843,250,959 Bbc Ninh, 12 thdng 01 *run 2015 4p but VIP id toes Trang Glint dite :ink I 1,1 SHB BAO CAO TAI CHINH mAu SO soncip , 11.1, NGAN HANG TMCP Sil GON - HA NQI CHI NHANH BAC NINH BANG CAN DOI ICE TOAN Nam 2012 Don vi rink VND STT CHI TIED TAI SAN Tan mgt, van bac, di pit Tien gil tal NHNN l'ai , Wing gtH tql Sc TCTD Ithic vi dm vay cite TCTD HI khic Tian, yang gal tai cic TCTD kW Cho vay Sc TCTD khic Dv phong rill ro cho vay clic TCTD kit& IV Ch'ing khoin kinh iamb Ching moan With doanh Dv phOng glint gilt cheng khoin kinh doanh V Cic tong cy tilt chfnh phid sink vi tic til sin tit chink khic VI Cho vay 'chick bang I Cho vay khich hing Dv phong rii ro cho vay khich hang VII Chera khoin dim dr sing bin to Ching khoin Ching khoin diu to gift din dao hen Dv phong ft1iM gii chfing khoin diu to VIII QV von, dill Dr did has I Diu to vim dog ty Von g6p lien doanh Diu to vio Ong ty lien kit Diu to dui hen kW d16-1— di han Dv phonggiim gilttu IX Til sin c6 Anil TM sin co eh Mu hlnh a Nguyen gid 7SCD Wu lank b Hao man 7SCD Iglu hirsh Tii sin OS dinh thug di chinh a Nguyen girl 7SCD b Hao man 7SCD Tii sin c45 it'll, v6 Mb a Nguyen Oa 7SCD yd hitt!: b Hao man 7SCD wi hinh X Bit deng sin din tif a Nguyen gilt BDSDT b Hao BDSDT X TM sin C6 kW I Cie khoin phii thu Cic khoin Hi, phi phii thu Tii sin thus TNDN hoin lid TM sin C6 Iduic Cic khoin dv zhing Ali ro cho cic tai sin C6 neti bin* khic TONG TAI SAN CO A I II cubit mini 31/1=012 BAH NAM 31/12/2011 1,537,681,420 83,122,734 - - 11,240,649,015 - 11,277,479,407 (36,830,392) - - - - - - - 2,958,769,899 2,958,769,899 3,875,460,795 - (916,690,896) - - - - 149,675,235,162 - 797,369,480 35,123,914 - - 148,842,741,768 - 165,495,458,230 Trang Thang Long University Library - B NO PHAI T1RA VA VON CHU SO HOU I Cie khoin aq Oda phi vi NIINN 11 Tao gird vi vay cia clic TCID kW I Tian gai eta citc TCTD khitc Vay cfic TCTD kluic HI Tan giri cia Mach bin Cie co tid chish plaid slab vi the kboia my tit &fob IV kilt Von tit try, ay thee du tar, elm vay ad TC1'D pal dip rid ro VI PM heath slay Ur e6 ski VII Cfc khan Nq kW Cac Ichoin Ifti, pig phii int Thus TNDN han bpi phii trit C8c Ichoin phiti tril vi dog nq Ichic Dv phOng nil ro kW T6ag Nq phii 15 VIII V6a vi tic quy I Von cia TCTD a Kin didu le b Kin dilu ttaDCB c 770ng du vcfn a pan d Ophdu qui e Co phi& uu dal g VIII Von khdc Quy alit TCTH I _ - 950,205,729 813,115,272 137,090,457 165,043,307,019 452,151,211 - - - - Chenh Itch ty gia hei doll Lgi nhugn cluta OM pal dau a Lqi icb cisrc6 i i tL 452 151,211 165,495,458,230 cue! NAM 31/12/2012 Chi Mu Ned* vy nq film An Bio Utah vay von Cam kit nghiep va L/C Bao Bah Idalc L$p ban - - - - 111,A VA VON Olt So IltrU TONG NO PHAI I 164,093,101,290 _ - Chenh tech &A Igi di sin STf - - - MU NAM 31/12/2011 - - Kt Tam Truing Trang Bac Ninh, 05 thing 01 nom 201 Glint Dec M SHB sAo cAo TA! claim MAU SO sorra, S.11,1 p.ittrIvr, NGAN HANG TMCP SAI GON - HA NQI CM NHANH BAC N1NH BANG CAN BOI ICE TOAN Nom 2013 Don W fink VliD STT CHI T111.1 Val SAN di gut nen met, viol TiettnNHNN Tian, yang gM toi nee TCTD kluic via elm vay the TCTD III kb/se Tien, wing gni tai clic TCTD khan Cho vay cac TCTD khic Dv phting rtli ro cho vay clic TCTD thee IV Ching khoin kink dash Chirng khoin kinh doanh Dv pheng giitm gilt chung khoin kinh doanh V Cho song ca di chfah phAi shah ye ak thi sin tit eldah Moe VI Cho vay khEch hang Cho vay Minch fling Dv phOng nli ro cho vay kh1ch hens VII Chdag khoin aie to Chung khoin ditu to An sting di ben ChOng khoin diu to gitt den new deo kin Dv pheng Q6m gin chang }loan diu to VIII Gep via, a tw did hen DR to vio cons ty Von g6p lien doanh Diu to cling ty lien kit Diu to dal hp khgc Dv phOng • gii ditu to dei hip IX TM sin c6 dink Tel sin có djnh lieu hinh a Nguyen Rid 7SCD hail hinh b Hao men 7SCD hitu hinh TM son co eh thug di chinh a Nguyen gad TSCD b Hao man 7SCD TM sin c6 dinh hInh a Nguyen Rid 7SCD vii hinh b Hao man TSCD vti NM X Bit dOng sin dim to a Nguyen gilt BDSDT b Hao mon BDSDT X TM sin CO khle Cic khoin phil thu Clic khoin 18i, phi phil thu TM dm thui 'INDN ban lai TV son C6 kb& Coo khan dv zhang nli ro cho ctic di son C6 nei bing Ichic TONG TAI SAN CO A I L- 11 CUOI NAM 31/12/2013 MU NA1 31/12/201 3,254,799,300 13,063,044 - 1,537,681,421 83,122,734 - 282,058,178,158 283,975,524,263 (1,917,346,105) 11,240,649,01: 11,277,479,40 (36,830,39 2,218,837,841 2,218,837,841 3,659,261,295 (1,440,423,454) 93,623,886,206 820,563,497 941,864,088 91,861,458,621 381,168,764,549 Trang Thang Long University Library - - 2,958,769,89 2,958,769,89 3,875,460,79 (916,690,89 - 149,675,235,U 797,369,48 35,123,91 148,842,741,76 165,495,458,22 NQ PHAI TRA VA VON CHO SO HUD Cie kiwis ay ChM pini vi NHNN Tao girt va vay cis cfelfCTD khic Tien gin cola ale TCTD Iduic Vay de TCTD kW TIM girt tea Welt bang Cie any coy di eblob phil slab vi tic kiwis ay tit emir IV Mk V6a tat troy, this My ttr, ebo vay oh TCTD Odd dila rid ro VI Plat hints gily Br co Oh VII Cie kiwis Nq kbie Cie Ichoan Ili, phi phii trio Thut TTIDN hoan tai phiti Ira Cic khoin phii In vi deg nq Ilk Dy pbtong rfti ro kW Tong Nq phil tri VIII Vila vi aie ply Win cola TCTD a Kin dau ire Kin Ai to t)CDCB b ThOng du von a I pittin c d Cayhtiu quit e CdphiEu yu Jai g Vin kluic Quy cola TCTD ChAnh lea doinh gill lyi tai sin ChB& Itch ty giA h6i doh Lqi nhuan chits plain ph6i VIII WI felt cis c6 a, MS a TONG NO PHAI TRA VA VON CHO SO H(CU B II III I - 164,093,101,29( - 4,447,631,874 4,186,032,383 - 950,205,721 813,115,27, 137,090,45' 165,043,307,01! 452,151,21 : - 61,405,680 200,193 811 380,325,513,590 843,250,959 - - - 843,250,959 452,151,21 381,168,764,549 165,495,458,23 BAD NA 31/12/20 - CUOI NAM 31/12/2013 23,988,101,062 Chi tan STT - 375,877,881,716 Ngbla vy ag dint An BA° Huth vay von vy L/C Cam bet iron n Woo Bah khac - 11,201,333,424 12,786,767,638 Bdc Ninh, nery 06 thilng 01 Wing 2014 Lep ban Ki Toro Trainee Trang Gam Dec ICJ SHB BAO CAO TAI CHINE MAU SO s02/Pa 11,xil,11 11.111.1tIE111` NGAN HANG TMCP Ski GON - HA NO1 CHI NHANH BAC NINH BANG CAN DOI ICE TOAN Nam 2014 Don W sink 1W! Cid T1EU STT TAI SAN di Ilia mit, via T a gii WI NHNN Tan, via' gid tal tic TCTD tithe vi dm vay tic TCTD khic • rid de TCTD khic Tien, at TCTD Id* Cho DV tag& nii ro cho v atc TCTD Mc Ching khoin kWh cloak Chin: khoin kinh doanh Dv phong elm RS chttng khoan kink doanh V Cie tang cy thl chink phi( sink vi cic di sin di chink Mak VI Cho vay khich hi khach Cho Dv in nli ro cho va lchach hail VH Chin kiwi' a tor to sin 1 Chin Moan i y, &to hen to Ch lchoan Dv laza: L4 ti 1.1 chit khotin S to VIII 1G6 v i a, ■ tit diikaa to vio an i g i lien doanh V, : at vin lien k to dal' hart khic tu dii ban Dv h t 14 III I IX TM Ma , dish Tii sin • I Binh hOu hlnh a N en • TWO Irftu lank b Hao men- TSCE1 kilo hitth Tii din d , I thud di chinh a N en z 'd 7SCO A I II III IV I Hao man TSCD dfnh ve kWh , a TSCl2 vo hinh a b Hao men 7SCD ve NM ding sin ■ Or a NLi.■ en 14i BDSDT b Hao men IIDSDT X Til sin C6 khic • thu Cie khoin Coe khoin Illi, phi phai thu Tel sitn that TNDN holn Lai TM sin C6 khic ac khan dv pheung rai ro cho abc di sin C6 nil bang khic TONG TAI SAN CO TM sitn n N C1301 NAM 31/12/2014 DAU Nk 31/12/201 3,288,936,440 47,768,044 3,254,799,30 13,063,04 - 2,238,490,693,969 2,256,071,055,563 (17,580,361,594) 1,705,728,506 1,705,728,506 3,659,261,295 (1,953,532,789) - 282,058,178,15 283,975,524,26 (1,917,346,10 - 2,218,837,& 2,218,837,& 3,659,261,21 (1,440,423,4: - - - - - - - - - 131,962,465,148 756,487,435 130,093,437,307 1,112,540,406 2,375,495,592,107 Trang Thang Long University Library - 93,623,88641 820,563,41 941,864,01 91,861,458,6' - 381,168,764,5 B I I1 111 NQ PHAI TRA VA VON CHO SO 11011 Cie khan aq admit phi vi NI1NN Tile glIi vi vay eta tic TCTD khic Tien gin clia cac TCTD khic Va etc TCTD 'chic TI a g64 cis khich hi IV Cale dog cy tit chink phii s1ah vi tic Wain di chink khic - 525,475,776,539 Vila tid try, a that die tw, the vay ata 'MID Sid chin rii ro Milt blab gi#y tif ad gli Cie Moist Ng khic Clic khan lii, pad phi! Irk That TNDN ban lai pith tri Cic Moan phii Iri vi cans nq khic Dv phong rai ro khic V og Nu phil tri Me VIII Von vi tic qui Veal caa TCTD a Kin eau 10 b Von taw ts e XDCB V VI VII Tit0sg du win cd pan Cd hi& qv" c d e Quy clia TCTD Chdah tech dint' gii lai nil dm Mali lech ty gilt 1161 doiti Lqi Swan chua phis phot VIII Lid kb cis ca de" thiia siS TONG NO PHAI TRA VA VON cat SO net Chi STT tie• Nghla vy off SE in Bio Ranh vay v Cam kit Vous nghilp Al VC Bab !Bah khic Lip Neu 1,823,761,040,646 5,377,819,893 1,818,379,124,710 4,096,043 2,349,236,817,185 26,258,774,922 - 4,447,631,87 4,186,032,38 61,405,68 200,193,81 380,325,513,59 843,250,95 - - - - - - Ci Neu itu dlti V khdc g 375,877,881,711 - 26,258,774,922 843,250,95 2,375,495,592,107 381,168,764,54 31/12/20 23,988,101,01 - 23 582,120,926 11,201,333,C 138,557,808,413 _inn Ki Tenn Truing Trang MU NA OLIN NAM 31/12/2014 162,139,929,339 - Giim Bic g TAI LI$U TRAM KHAO PGS.TS Luu Thi Huang (2004), Thim dinh tai chinh dv an - NXB TM chinh PGS.TS Luu Thj Huang (2005), Tai chinh doanh nghiep - NXB Th'Ong ke TS Phan Thj Thu Ha (2004), Ngan himg thircmg mgi - NXB Thong ke GV Nguyin Wing Nga, Slide Phiin tich va lap At an deb —Khoa Kinh Te - Quin 19 Dai hoc ThAng Long Chfnh phi' Viet Nam (siva d6i 1:4 xung nam 2010) - Luck aic to chic tin dung Ngan hang Thuong mai co phan Sai Gen — Ha N0i, Quy trinh thilm dv an dau tv, HANOI Ngan hang Thuong mai c6 phial Sai Gan — Ha NOi, Quyit dinh se; 130 HDQT 2006 quy chi to chuc va hogt tang caa chi nhanh, Ha NOi Ngan hang Thuong mai c6 phan Sai Gen Ha NOi chi nhanh Bic Ninh, Ado kit qua hogt clang kinh doanh nam 201Z Bic Ninh Ngan hang Thuong mai c6 phial SM Gen HA NOi chi nhanh Bic Ninh, Bcio kit qua - - hogt clang kinh doanh nam 2013, Bic Ninh Ngan hang Thuong mai c6 phin Sai Gan Ha NOi chi nhanh Bic Ninh, Belo kit qua hogt tang kinh doanh nam 2014, Bic Ninh Ngan hang Thuong mai c6 phan Sai Gen HA NOi chi nhanh Bic Ninh, Bang can doi - - ki toan ni,: 2012, Bic Ninh NgAn hang Thucmg mai c6 phan Sai Gen ki wan nam 2013, Bic Ninh Ngan hang Thuong mai c6 phan Shi Gen ki tam nam 2014, Bic Ninh - - Ha NOi chi nhanh Bic Ninh, Bang can dai Hi NOi chi nhanh Bic Ninh, Bang can ddi Thang Long University Library ... o5 the dau to la ft, chimg to chit lugng h Iinh voc cho vay trung va dai han chua cao - Chit lugng cho vay an dau to duqc phan anh it net han qua chi tieu nq qua han cho vay trung va dai hon... nin Sing die np cho vay dp tin Cho vay in la mOt looi hlnh cho vay trung va dai hon ma ngftn hang cung cap cho cac doanh nghiep Vi viy, mOt so chi tieu dank gia chit lugng cho vay tnmg va dii... bang tinh chi phi cho du an Chi phi g6m nhieu tool khlc Chi phi xay lip g6m : chi phi v$t lieu, chi phi thiet bi, chi phi kho bai Chi phi nhan cong gam : chi phi tit Luang, phu cap, chi tra