LV Thạc sỹ_The reality of credit risk management and measures to improve the credit risk management efficiency in Agribank

ACKNOWLEDGEMENT I would like to thank everyone who gave me the possibility to complete this final report Without their help I could have not accomplished this report Firstly, I am heartily thankful to my supervisor, Ms…, whose encouragement, guidance and support during my internship that enabled me to develop an understanding of the subject Secondly, I would like to express my thanks to the Faculty of Foreign Languages, National Economics University with many kind teachers who have provided me with precious knowledge Thanks to related subjects such as English for Banking and Finance, Business Communication, English for International Business Management taught by lecturers of the Faculty, I can accumulate and use necessary knowledge to complete my report Furthermore, I would like to thank Mr… and all staff in Agribank, Lang Ha Branch for giving me permission to commence this report and to use the bank data Without their assistance, and suggestions, I would have not had finished my internship report successfully Lastly, I would like to express my gratitude to my parents, all family members and all my friends who always stand by and support me to finish my report I would like to wish them health, happiness and success TABLE OF CONTENTS LIST OF FIGURES AND TABLES EXECUTIVE SUMMARY Improving the quality of credit risk management should be done immediately by Agribank, Lang Ha Branch because the credit risk management efficiency plays an important role in the bank activities but in fact it has some limitations Therefore, Lang Ha Branch should work out what are the effective measures for improving the quality of credit risk management, so that the branch can attain a lot of great achievements in doing business The purpose of this report is to provide an analysis and evaluation of the credit risk management efficiency of Agribank, Lang Ha Branch in the period of 2008-2010 This report is classified into four main chapters In the first chapter, the author introduces some major information about Agribank and Agribank, Lang Ha Branch as well as the overview of business activities and the credit risk management activity at Agribank, Lang Ha Branch Then, in the second chapter, an overview of credit risk and credit risk management efficiency is presented Next, the analysis and findings about the reality of credit risk management at Agribank, Lang Ha Branch in the third chapter Finally, in the fourth chapter, readers will find a lot of useful information about some effective measures to improve the quality of credit risk management at Agribank, Lang Ha Branch, so that Agribank, Lang Ha Branch can become the successful commercial bank in the near future as well as attain a lot of great achievements to contribute to the development of Viet Nam economy Improving the credit risk efficiency is not an easy duty for all commercial banks The author expects that this study will help Agribank, Lang Ha Branch and other commercial banks get the right direction to improve the quality of credit risk management INTRODUCTION It is convinced that Bank system is regarded as the bone of the economy, reflects actually economic growth and is also affected deeply by economic upheavals During the global crisis in 2008 and the hardship in 2009, 2010 as well 2011, people witnessed that international banks in general and Vietnam’s banks in particular fell into waves of crisis because every sector was facing with low profit, loss, slow growth due to the recession and crisis In addition, in context of being as a new member in WTO, there are a lot of challenges with Vietnam’s economy, especially Vietnam’s enterprises which are subject to the strong competition in global market In this condition, many enterprises as well as individuals could not pay their loans; so, that has put a lot of banks in the dilemma situation In this period the matter of the risk from the loans and how to manage well the credit risk are the top concerns for most banks Agriculture and Rural Development Bank (Agribank) in general and Agribank, Lang Ha Branch in particular also pay special attention to the issue of credit risk management However, Agribank still faces some limitations in credit risk management due to many subjective factors as well objective ones Therefore, to overcome the difficulties Agribank, Lang Ha Branch must find out the main causes affecting the credit risk management efficiency and the effective solutions to improve the quality of credit risk management Discovering reality of credit risk management, reasons for limitations in credit activity and finding out the solutions to the problemsare the main objective of this study Rationales Credit is considered as a major activitiy in banking performance and top concern by commercial banks The reason is that our country is in dire need of capital for investment to meet demands of newly established businesses and for developed ones to expand the economic scale It is estimated that credit brings 85% of total profit for commercial banks like Agribank but also bears a lot of potential riskiness, even huge damage Consequently, Agribank in general, Lang Ha Branch in particular has recently taken dramatic notice of credit performance Although some considerable achievements are reached thanks to credit risk management, there are still a lot of problems related to the credit risk management that should be solved effectively In the early months of 2008, the bad debt rate of Agribank in general and Lang Ha in particular have the sign of rising beyond the allowed rate under the provisions of the State Bank So what is the reason? How to improve the credit risk management efficiency Agribank, Lang Ha Branch? This is the top issue for Agribank board management in general and Lang Ha in particular In such a context, as a student who is joining the internship course in Agribank, Lang Ha Branch, the author decided to choose the topic: “The reality of credit risk management and measures to improve the credit risk management efficiency in Agribank, Lang Ha Branch” Research questions My research is looking for three main questions to discover the reality of credit risk management and measures to the problem: What is the real situation of the credit risk management in Agribank, Lang Ha Branch? What are the reasons for the credit risk management limitations in Agribank, Lang Ha Branch? Which solutions should be proposed to improve the credit risk management efficiency in Agribank, Lang Ha Branch? The scope of the research The research is expected to give an insight about reality of credit risk management at Agribank, Lang Ha Branch by collecting and analyzing figures of credit activity from 2008-2011, then the author will make some recommendations to enhance the credit risk efficiency at Lang Ha Branch Therefore, the research will only focus on the quality of credit risk management and reasons for credit risk management limitations at Agribank, Lang Ha Branch, and then find out solutions to improve credit risk management efficiency Methodology The report aims at analyzing and discover actual credit performance and then based on that, gives some suggestions to limit credit risk So the author decides to carry out collecting data, figures, information by applying method of research as interviews, primary and secondary data collection and deductive reasoning Firstly, the author will gather information through primary and secondary data such as annual internal reports from 2008-2011, magazines, books, professional journal, internet sites, etc to compare and summarize financial statement in Agribank, Lang Ha Branch At the same time, during internship time, the author makes observation on trading activities of credit management office to gain accuracy assessment Secondly, the author also contacts with Ms Dung, the researcher’s supervisor and other employees at the branch, to arrange the direct interview with her so the researcher can understand deeply about the credit risk management efficiency of Agribank, Lang Ha Branch as well factors affecting the quality of credit risk management Lastly, deductive reasoning bases on logical reasoning The researcher analyzes the external and internal environment with the PES (Political, economic, social) theory, which point out subjective reasons for credit risk With information collected from the above finding methods, the researcher will comprise into the description, analysis, and comparisons to give the exact assessment and make some effective suggestions to the bank as well some recommendations to the State Bank CHARPTER I: OVERVIEW OF AGRIBANK AND AGRIBANK, LANG HA BRANCH Overview of Agribank and Agribank, Lang Ha Branch 1.1.1 Background and development of Agribank and Agribank, Lang Ha Branch Founded on 26 March, 1988 and operating under Law on Credit Institutions, Vietnam bank for Agriculture and Rural Development (Agribank) now is one of the leading commercial banks in Vietnam, playing the dominant role in the economic development of Vietnam, particularly in the investment for agriculture, farmers and rural areas Agribank is the biggest bank in Vietnam in terms of assets (233.900 million dated 31/12/2006), number of staff (about 30.000 employees accounting for 40% of staff in the whole Vietnam bank system), branch networks(2000 branches), and customer base (15 million customers in every economic sectors) Beside mandates in business, Agribank also displays its social responsibility as a major enterprise to the cause of Social Security In 2009, Agribank conributed to the building of dozens of school, hundreds of houses of gratitude and donated thousands of gifts to the poor and the people who victims on natural disasters with an amount up to hundreds of billions VND Agribank is determined to maintain and confirm its leading and dominant positions to provide loans for the cause of industrialization and modernization of agriculture and rural development, economic development in conformity with the policies and objectives set by the Communist Party and the State Besides, with a view to expanding Agribank’s network over Vietnam, Director Board discussed and decided to establish Agribank, Lang Ha Branch (Lang Ha 22) March 18, 1997 Agribank, Lang Ha Branch was officially opened and came into operation according to Decision 334/QD-NHNN of Gorvernor of Agribank Establishing Lang Ha Branch hightlighted the important breakthrough in proccess of Agribank’s development, developed long term business plan, maintained rural market and gradually controlled urban market For 10-year performance, Lang Ha Branch set clear targets and gained great achievements: fullfil over estimated plan, draw a lot of customers, meet firm’s requirements Lang Ha Branch has been regarded as the first flag and recognized as a leading branch of Agribank 1.1 In 1997, Lang Ha Branch had 13 employees, December 31, 2008 there are 216 employees with about postgraduates, 168 graduates from universities and 40 graduates from colledges, The scale of Lang Ha Branch doesn’t stop expanding, from Tier II, now the branch inlcludes Tier II and 10 transaction offices 1.1.2 The organizational structure of Agribank, Lang Ha Branch Figure 1.1: The organizational structure of Agribank, Lang Ha Branch DIRECTOR DEPUTY DIRECTOR DEPUTY DIRECTOR DEPUTY DIRECTOR Administrati Credit Department Services & Marketing on and Humman Resource Computer Foreign Exchange Transaction office Assessment Department Transaction office Transaction office 5 Transaction ofice Labs Accounting & Funding Transaction ofice Transaction office 11 Internal Supervision Department Genneral Accounting Department (Source: http://www.agribank.com.vn) As the figure 1.1 shows that Lang Ha branch includes one director, three deputy directors and nine departments and six transaction offices in which the director is supported by the deputy director and then the director operates directly the whole activities of the bank Each department has separate functions but combines with each other very smoothly to gain the best business results As to credit activity, the director and three deputy directors are responsible for establishing credit policy and credit management regulation Especially, the credit department takes charge of the following tasks: • Making proposals for director about credit activity management and direction • Coming up with new ideas to improve lending procedure for customers • Giving draft of proccess and regulations and directing credit staff to follow • Expanding credit service and credit market in urban and rural areas • Establishing and constructing capital transfer model and credit management efficiency • Co-operating with other department to run credit activity effectively 1.2 Overview of business activities in Agribank, Lang Ha Branch 2008-2010 In recent years (2008-2010), the business performance of Lang Ha Branch has fluctuate with challeges and opportunities Lang Ha Branch has strived to overcome challeges and used up opportunities There are also some achievements gained and limitations occured in the recent years  Capital mobilization Capital mobilization is considered to be the top concern and the top task for all banks to expand business scale and dorminate in market Consequently, Lang Ha Branch takes special consideration on this activity and comes up with proper promotion programes to draw various types of customer 10 credit risk happens, it will create a lot of bad impacts on the development of commercial bank Therefore, improving the quality of credit risk management is considered as the number one goal which the bank must reach During the recent years, Agribank, Lang Ha Branch continuously has renewed its policies, technology and equipment, to improve the quality of credit as well as improve the credit risk management efficiency Thanks to a great of efforts, it has gained a lot of achievements: the total outstanding loans increase significantly, the number of customer’s increases considerably, and many of them are satisfied with the credit quality, etc However, there are some shortcomings in managing credit risk that still remain in the Agribank, Lang Ha Branch that is caused by both subjective causes and objective causes In order to push up the quality of credit risk management, the author suggests some recommendations to resolve the limitations at Agribank, Lang Ha Branch and help the branch to strengthen its reputation and image in the market In the near future, Agribank, Lang Ha Branch with the clear targets and orientations will finish successfully its duties; improve the quality of credit risk management efficiency to attain the best business results At the same time, the bank will try a lot to gain the confidence of customers to make it become the successful bank in Viet Nam economy 44 APPENDIX Appendix 1: The figure of comparision between 2010 with 2009 Items Difference (million VND) Rate(%) Local currency 486 29 Foreign currency 172 44 Total account outstanding 658 32 Short-term loan 297 Medium-long term loan 361 Appendix 2: The Basel’s principles of credit risk management in commercial banks • Establishing and evaluating frequently the strategy of credit risk management • Establishing the policies and procedures to address credit risk of all bank’s activities and at the both individual credit and portfolio levels • Identifying and managing the credit risk inherent in all products and activities • Developing the sound, well-defined credit-granting system • Establishing overall credit limits of the specific level of customers • Implementing the clearly procedure for approving credit • All extension of credit must be made on an arm’s-length basis • Having a system for ongoing administration of their carious credit risk- bearing portfolios • Having a system for monitoring the condition of individual credit • Establishing the internal credit rating system • Having the effective information system • Having a system for monitoring the credit portfolios • Taking into consideration potential change in economic conditions • Having an independent system for assessing the credit risk management 45 • Ensuring that the credit-granting function is being properly managed and that credit exposures are within levels consistent with prudential standard and internal limits • Having a system for early remedial action on deteriorating credits, managing problem credits and similar workout situations • Having an effective system to identify measure, monitor and control credit risk Appendix 3: Ten steps of the credit procedure Step 1: Marketing borrowers  The customer relationship staff actively makes a marketing plan to customers; finds out the credit needs of customers, and then decides whether or not they are appropriated with the credit policy of the bank This step is very important for the bank has the basis to make the decision of offering credit for these customers  Writing a marketing report Step 2: Receiving the borrowing requirements and guiding customers about credit procedure  When customers ask the bank to provide the credit products, the customer relationship staff has to discuss the customers’ business activities, the purpose of borrowing capital, etc with customers to understand deeply about customers  Making a proposal to grant credit for customers if it is appropriate Step 3: Assessing the credit profile  Assessing the customers’ capability, the financial capability of customers, as well as the business performance, etc  Assessing the relationship of customers with the bank and other banks  Assessing the benefit of the bank if the loan is approved  Evaluating the measures of loan guarantee Step4: Making the credit-granting decision After receiving the assessment report and the entire loan application submitted by the manager, the competent departments decided to check all information carefully before making credit-granting decision Step 5: Completing the procedures before disbursement  Making the credit contract  Making the loan guarantee contract 46  Registering the securities transactions Step 6: Monitoring and inspecting after disbursement  Monitoring the loan  Inspecting the usage of capital Step 7: Collecting the principal, interest and loan fees The credit management staff must monitor and collect data on debt principal, the interest and the fees of loan to notify for customers repay the loans before due date at least days Step 8: Restructuring the repayment time If the customer does not repay their debts on time as the agreement in the credit contract, the credit management staff can make a report to managers Step 9: Handling the collateral to collect debts If the customer does not repay their debts on time and is not allowed to extent the repayment time by the bank, then the bank can handle the customer’s collateral to collect debts Step 10: Liquidating contract When the borrower repays all principal and interest, of course, the credit agreement expires and the bank does not need to make liquidation of contract Appendix 4: The 6C’s Principle Character The first thing that loan officers look for when reviewing a proposal is evidence of your trustworthiness Your loan application can be rejected without even reviewing your proposed business idea if loan officers find any evidence in your background indicating lack of integrity They would ask questions like: "Who are you? How long have you lived where you live? How long have you been in business? Do you live up to your obligations? What is your standing in the community? The answers to these questions will normally come from your business plan and references In addition, banks will rely heavily on your credit history They would want to know if you have always repaid your obligations If there are noticeable blemishes in your financial, professional or personal background, your chances of getting a loan is significantly reduced So expect questions like, "What your 47 suppliers say about you? What about your personal credit history? How will your credit history reflect on your credit future?" Capability to Manage the Business Banks need to be sure that the person/people making the business decisions know what they are doing Mismanagement is the foremost reason for the failure of new businesses, and banks naturally would want to avoid that Loan officers would want to know the professional background, previous business experience, relevant education, and level of success of the business owner If you have limited experience, you will have more chances in getting a loan if you are a franchisee of an established business, or if you bring in someone with more solid experience Capacity If the bank feels that confident about your personal background and your ability to make good judgments when making business decisions, the next step for them is to determine the capability of your business to turn up a profit They will now ask: "What is your ability to repay the loan? How are the loan proceeds to be used? How will they be repaid?" Banks are particularly interested in: (a) how soon you can generate a positive cash flow; (b) when you will show a profit; (c) how large will it be; (d) whether your profit will be lasting; and (e) whether various assets will be financed via debt or equity The answers to these questions come from a review of your financial statements, particularly your cash flow statements, profit and loss statements, and personal and corporate tax returns Collateral and Guarantees Your collateral is important, but banks put more premium on the potential profitability of your business proposal Your collateral represents an "escape hatch" for your bank, and banks normally want it to be large enough to be able to cover their losses (if at all) and easily convertible to cash From your projected cash flow and list of assets, bankers will ask "How can you be sure of your ability to repay the loan? What can you offer the bank as an alternative source of repayment? In most instances, the bank will require the personal guarantees of all principals Besides providing another source of repayment, it also shows your commitment to the business Context of the Business No business exists in a vacuum, and loan officers would look at a number of factors that may potentially impact on your kind of business 48 They would pay particular attention to potential economic, legal, employee, supplier, or environmental problems Expect questions like," What is the state of the economy? Are there environmental issues to be concerned about? How could these affect the financial condition of your business?" Loan officers tend to consider loan applications more favorably if: (a) you are introducing a new product or service with an obvious demand; (b) there is little competition; (c) your market is composed of small independent businesses; and (d) lower rate of failure in your type of business Conditions or Terms of Loans The nature of your loan request is another important factor that could affect the results of your application Banks would want to know three important things: "How much money are you requesting? What will it be used for? and For how long will it be needed?" Banks oftentimes prefer to approve loans for items that can be identified, has lasting value, and can be repossessed and sold if things fail 49 Appendix 5: Three annual business reports of Lang Ha Branch from 2008-2009 Business report 2008 Ngân hàng nơng nghiệp Cộng hịa xã hội chủ nghĩa Việt nam phát triển nông thôn Việt Nam Độc lập - Tự - Hạnh phúc Chi nhánh Láng hạ - - o0o Số: /NHNo-KHTH Hà nội, ngày 08 tháng 01 năm 2009 Báo cáo Tổng kết hoạt động kinh doanh năm 2008 phương hướng nhiệm vụ kinh doanh năm 2009 Tình hình thực tiêu kế hoạch 1.1 Về nguồn vốn: Tổng nguồn vốn đến 31/12/2008 đạt 6.463 tỷ đồng, 125% so với 31/12/2007 (tăng 25%, số tuyệt đối tăng 1.283 tỷ đồng), 120% so với kế hoạch (vượt 20%, số tuyệt đối tăng 1.058 tỷ đồng) Trong đó: Nguồn vốn nội tệ đạt 5.450 tỷ đồng, 128% so với 31/12/2007 (tăng 28%, số tuyệt đối tăng 1.208 tỷ đồng), 121% so với kế hoạch (vượt 21%, số tuyệt đối tăng 928 tỷ đồng) Nguồn vốn ngoại tệ quy VNĐ đạt 1.013 tỷ đồng, 108% so với 31/12/2007 (tăng 8%, số tuyệt đối tăng 75 tỷ đồng), 115% so với kế hoạch (vượt 15%, số tuyệt đối tăng 130 tỷ đồng) Nguồn vốn không kỳ hạn đạt 985 tỷ đồng, chiếm 15% tổng nguồn Nguồn vốn có kỳ hạn đạt 5.478 tỷ đồng, chiếm 85% tổng nguồn Nguồn vốn dân cư đạt 2.075 tỷ đồng, chiếm 32% tổng nguồn Nguồn vốn tổ chức kinh tế đạt 4.068 tỷ đồng, chiếm 63% tổng nguồn 50 Nguồn vốn tổ chức tín dụng đạt 320 tỷ đồng, chiếm 5% tổng nguồn 1.2 Về dư nợ tín dụng: Doanh số cho vay đạt 5.825 tỷ đồng, giảm 226 tỷ đồng so với năm 2007 Doanh số thu nợ đạt 6.393 tỷ đồng, tăng 1.117 tỷ đồng so với năm 2007 Trong thu hồi nợ xử lý rủi ro 3,8 tỷ đồng Tổng dư nợ đến 31/12/2008 đạt 2.172 tỷ đồng, 96% so với 31/12/07 (giảm 4%, số tuyệt đối giảm 97 tỷ đồng), đạt 114% kế hoạch (vượt 14%, số tuyệt đối tăng 263 tỷ đồng) Phần vượt vay kế hoạch Trong đó: Dư nợ nội tệ đạt 1.547 tỷ đồng, 137% so với 31/12/2007 (tăng 37%, số tuyệt đối tăng 421 tỷ đồng), 103% so với kế hoạch (vượt 3%, số tuyệt đối tăng 39 tỷ đồng) Dư nợ ngoại tệ đạt 625 tỷ đồng, 55% so với 31/12/2007 (giảm 45%, số tuyệt đối giảm 518 tỷ đồng), 146% so với kế hoạch (Phần vượt vay kế hoạch) Dư nợ ngắn hạn đạt 1.370 tỷ đồng, chiếm 63% tổng dư nợ Dư nợ trung hạn đạt 165 tỷ đồng, chiếm 7% tổng dư nợ Dư nợ dài hạn đạt 637 tỷ đồng, chiếm 30% tổng dư nợ * Nợ xấu: 41,2 tỷ đồng, chiếm 1,9% tổng dư nợ 1.3 Kết tài chính: - Tổng thu TK loại 7: 771 tỷ đồng, 124% so kỳ năm trước - Tổng chi TK loại 8: 662 tỷ đồng, 118% so kỳ năm trước - Thu dịch vụ đạt: 19,4 tỷ đồng, chiếm 13% tổng thu nhập ròng - Quỹ thu nhập theo khốn tài chưa có lương đạt 119 tỷ đồng, hệ số lương đạt 2,0 lần Đủ lương V1+V2 đạt tháng lương suất 1.4 Hoạt động dịch vụ toán quốc tế: - Doanh số mua ngoại tệ: 449,1 triệu USD - Doanh số bán ngoại tệ: 452,7 triệu USD 51 - Doanh số chuyển tiền: 44 triệu USD - Doanh số mở L/C: 608 triệu USD - Thu phí bảo lãnh: 10,3 tỷ đồng - Số lượng thẻ phát hành năm: 9.050 thẻ, đạt 100% kế hoạch giao, với số dư tài khoản thẻ 43,2 tỷ đồng Business Report in 2009 Ngân hàng nơng nghiệp Cộng hịa xã hội chủ nghĩa Việt nam phát triển nông thôn Việt Nam Độc lập - Tự - Hạnh phúc Chi nhánh Láng hạ - - o0o Số: /NHNo-KHTH Hà nội, ngày 08 tháng 01 năm 2010 Báo cáo Tổng kết hoạt động kinh doanh năm 2009 phương hướng nhiệm vụ kinh doanh năm 2010 Tình hình thực tiêu kế hoạch 1.1 Nguồn vốn: Tổng nguồn vốn đến 31/12/2009 đạt 7.656 tỷ đồng (trong huy động hộ TW 584 tỷ đồng), tăng 638 tỷ đồng 110% so với 31/12/2008, đạt 100% kế hoạch năm 2009 - Nội tệ đạt 5.218 tỷ đồng, giảm 231 tỷ đồng 96% so với 31/12/2008, đạt 88% kế hoạch năm 2009 (thiếu 682 tỷ đồng) - Ngoại tệ (quy đổi) đạt 1.853 tỷ đồng, tăng 870 tỷ đồng 189% so với 31/12/2008, đạt 154% kế hoạch năm 2009 (vượt 650 tỷ đồng) 52 - Tiền gửi không kỳ hạn: 2.326 tỷ đồng, tăng 1.338 tỷ đồng 235% so với 31/12/2008 chiếm 30% tổng nguồn vốn - Tiền gửi có kỳ hạn 12 tháng: 656 tỷ đồng, giảm 97 tỷ đồng so với 31/12/2008 chiếm 9% tổng nguồn vốn - Tiền gửi có kỳ hạn từ 12 đến 24 tháng: 1.258 tỷ đồng, tăng 1.103 tỷ đồng so với 31/12/2008, chiếm 17% tổng nguồn vốn - Tiền gửi có kỳ hạn từ 24 tháng trở lên: 2.831 tỷ đồng, giảm 1.705 tỷ đồng so với 31/12/2008, chiếm 37% tổng nguồn vốn - Tiền gửi dân cư 2.465 tỷ đồng, tăng 423 tỷ đồng so với 31/12/2008, chiếm 32% tổng nguồn vốn - Tiền gửi tổ chức kinh tế đạt 4.078 tỷ đồng, chiếm 53% tổng nguồn - Tiền gửi tổ chức tín dụng đạt 527 tỷ đồng, chiếm 6.9% tổng nguồn 1.2 Dư nợ: Tổng dư nợ đến 31/12/2009 đạt 5.043 tỷ đồng (trong dư nợ ngồi kế hoạch 3.000 tỷ), tăng 2.889 tỷ 234% so với 31/12/2008 (Dư nợ KH đạt 99% kế hoạch năm 2009) Trong đó: - Dư nợ nội tệ đạt 4.648 tỷ đồng, tăng 3.101 tỷ đồng 300% so với 31/12/2008, dư nợ ngồi kế hoạch 3.000 tỷ đồng Dư nợ kế hoạch đạt 99% kế hoạch dư nợ nội tệ năm 2009 -Dư nợ ngoại tệ (quy đổi) đạt 395 tỷ đồng, giảm 212 tỷ đồng 65% so với 31/12/2008, đạt 102% kế hoạch dư nợ ngoại tệ năm 2009 -Dư nợ cho vay ngắn hạn: 1.098 tỷ đồng, giảm 259 tỷ đồng so với 31/12/2008, chiếm 22% tổng dư nợ -Dư nợ cho vay trung - dài hạn: 3.945 tỷ đồng, tăng 3.149 tỷ so với 31/12/2008, chiếm 78% tổng dư nợ (trong dư nợ ngồi kế hoạch 3.000 tỷ đồng) 53 1.3 Tỷ lệ nợ xấu: 0,5% (25,1 tỷ/5.043 tỷ) 1.4 Kết tài chính: - Tổng Thu (TK loại 7) năm 2009: 693 tỷ đồng, giảm 77 tỷ đồng 90% so với kỳ năm trước - Tổng Chi (TK loại 8) năm 2009: 574 tỷ đồng, giảm 88 tỷ đồng 87% so với kỳ năm trước - Quỹ thu nhập theo khoán tài (chưa lương) 132,9 tỷ đồng, tăng 13,9 tỷ đồng 112% so với kỳ năm trước - Hệ số lương đạt 2,0 lần - Chênh lệch lãi suất đầu vào - đầu ra: 0,123% - Tổng thu dịch vụ đạt 28.0 tỷ đồng, chiếm tỷ lệ 22.4% tổng thu nhập ròng, 130% so với năm 2008 1.5 Hoạt động dịch vụ toán quốc tế: - Doanh số mua ngoại tệ: 304 triệu USD - Doanh số bán ngoại tệ: 304 triệu USD - Doanh số chuyển tiền: 85 triệu USD - Doanh số mở L/C: 603 triệu USD - Thu phí bảo lãnh: 10,3 tỷ đồng - Đến 31/12/2009, toàn chi nhánh phát hành 11.216 thẻ, hoàn thành vượt mức kế hoạch giao đạt 125%, số dư tiền gửi không kỳ hạn thẻ 45 tỷ đồng Tổng số lượng thẻ chi nhánh phát hành 54 nghìn thẻ, đứng đầu hệ thống NHNo&PTNT Việt Nam Business report 2010 54 Ngân hàng nông nghiệp phát triển nông thôn Việt Nam Chi nhánh Láng hạ o0o Số: /NHNo-KHTH Cộng hòa xã hội chủ nghĩa Việt nam Độc lập - Tự - Hạnh phúc - Hà nội, ngày 08 tháng 01 năm 2011 Báo cáo tổng kết hoạt động kinh doanh năm 2010 phương hướng nhiệm vụ kinh doanh năm 2011 I Tình hình thực tiêu Kế hoạch Nguồn vốn: Tổng nguồn vốn đến 31/12/2010 đạt 9,888 tỷ đồng (trong huy động hộ TW 584 tỷ đồng), tăng 2,232 tỷ đồng 129% so với 31/12/2009, đạt 147% Kế hoạch năm 2010 - Nội tệ đạt 5,121 tỷ đồng, tăng 2,542 tỷ đồng 144% so với 31/12/2009, đạt 163% Kế hoạch năm 2010 - Ngoại tệ (quy đổi) đạt 1,543 tỷ đồng, giảm 310 tỷ đồng 83% so với 31/12/2009, đạt 98% Kế hoạch năm 2010 - Tiền gửi không kỳ hạn: 1,797 tỷ đồng, giảm 529 tỷ đồng 77% so với 31/12/2009 chiếm 18% tổng nguồn vốn - Tiền gửi có kỳ hạn 12 tháng: 1,234 tỷ đồng, tăng 578 tỷ đồng so với 31/12/2009 chiếm 12% tổng nguồn vốn - Tiền gửi có kỳ hạn từ 12 đến 24 tháng: 2,235 tỷ đồng, tăng 977 tỷ đồng so với 31/12/2009, chiếm 23% tổng nguồn vốn - Tiền gửi có kỳ hạn từ 24 tháng trở lên: 4,622 tỷ đồng, tăng 1,206 tỷ đồng so với 31/12/2009, chiếm 47% tổng nguồn vốn - Tiền gửi dân cư 2,584 tỷ đồng, tăng 135 tỷ đồng so với 31/12/2009, chiếm 26% tổng nguồn vốn - Tiền gửi tổ chức kinh tế đạt 6,553 tỷ đồng, chiếm 66% tổng nguồn vốn - Tiền gửi tổ chức tín dụng đạt 154 tỷ đồng, chiếm 2% tổng nguồn vốn 55 Dư nợ: Tổng dư nợ đến 31/12/2010 đạt 4.201 tỷ đồng (dư nợ nội tệ kế hoạch 1.500 tỷ đồng), tăng 658 tỷ 132% so với 31/12/2009 Trong đó: - Dư nợ nội tệ đạt 3.634 tỷ đồng, tăng 486 tỷ đồng 129% so với 31/12/2009, đạt 116% kế hoạch dư nợ nội tệ năm 2010 - Dư nợ ngoại tệ (quy đổi) đạt 567 tỷ đồng, tăng 172 tỷ đồng 144% so với 31/12/2009, đạt 10275% Kế hoạch dư nợ ngoại tệ năm 2010 - Dư nợ cho vay ngắn hạn: 1,395 tỷ đồng, tăng 297 tỷ đồng so với 31/12/2009, chiếm 52% tổng dư nợ - Dư nợ cho vay trung - dài hạn: 2,806 tỷ đồng, tăng 361 tỷ đồng so với 31/12/2009, chiếm 48% tổng dư nợ Tỷ lệ nợ xấu: 1.04% (43.8 tỷ/4.201 tỷ) Kết tài chính: - Tổng Thu (TK loại 7) năm 2010: 852 tỷ đồng, tăng 159 tỷ đồng 123% so với kỳ năm trước - Tổng Chi (TK loại 8) năm 2010: 674 tỷ đồng, tăng 100 tỷ đồng 117% so với kỳ năm trước - Quỹ thu nhập theo khốn tài (chưa lương) 194.7 tỷ đồng, tăng 62 tỷ đồng 147% so với kỳ năm trước - Hệ số lương đạt 2,14 lần - Chênh lệch lãi suất đầu vào - đầu ra: 0,246% - Trích dự phịng rủi ro 12.8 tỷ, 455% so với năm 2009 - Thu hồi nợ xử lý rủi ro 7.6 tỷ đồng, 30% so với năm 2009 - Tổng thu dịch vụ đạt 16,3 tỷ đồng, chiếm tỷ lệ 6,8% tổng thu nhập ròng, 58%, giảm 11,7 tỷ đồng so với năm 2009 Hoạt động dịch vụ toán quốc tế: - Doanh số mua ngoại tệ: 174 triệu USD, 57% so 2009 (2009: 304tr) - Doanh số bán ngoại tệ: 173 triệu USD, 57% so 2009 (2009: 304tr) 56 - Doanh số chuyển tiền: 77 triệu USD, 87% so 2009 (2009: 87tr) - Doanh số mở L/C: 532 triệu USD, 88,2% so 2009 (2009: 603tr) - Doanh số bảo lãnh: 831 tỷ đồng , 12% so với năm 2009 (2009: 643 tỷ đồng) - Thu phí bảo lãnh: 8.6 tỷ đồng, 83% so năm 2009 (2009: 10,4 tỷ) - Số lượng Dự án phục vụ 18 dự án - Năm 2010, toàn Chi nhánh phát hành 13.025 thẻ, đạt 124% kế hoạch giao Số dư tiền gửi không kỳ hạn thẻ 56 tỷ đồng Tổng số lượng thẻ Chi nhánh phát hành 68 nghìn thẻ, đứng đầu hệ thống NHNo&PTNT Việt Nam REFERENCES Vietnamese: Hồ Diệu (2002).Quản trị ngân hàng, 15-25, Nhà xuất thống kê, Thành phố Hồ Chí Minh Phan Thị Thu Hà (2009) Quản trị ngân hang thương mại,157-164, Nhà xuất Giao thong vận tải Quyết định 493 (2005) Ngân hàng nhà nước Quyết định 636 (2007) Ngân hàng nhà nước Quyết định 666 (2008) ngân hàng nhà nước Quyết định 855 (2007) ngân hàng nhà nước Báo cáo tài năm 2007, 2008, 2009, 2010 English: Basel (2000) “Principles for the management of credit risk”, Basel Committee on Banking Supervision 57 Peter S.Rose (2004) “Commercial bank management”, Author House, 251-297 José M Pastor and Lorenzo Serrano (2000) “Efficiency, endougenous and exogenous credit risk in the banking systems of the Euro area” Thomas P.Fitch (2000) “Dictionary of Banking term”, Barron's Educational Series, Inc Roger Claessens (2009) “What is a bank”, UK, 108-207, 213, 228 Van Greuning Henie and Sonja Brajovic (2009) “Analyzing Banking Risk” http://www.bis.org/publ/bcbs75.pdf http://www.agribank.com.vn/ http://www.wikipedia.org/ 10 http://www.ehow.com/facts_6885935_definition-outstanding-loans.html 58 ... considered to stand at one level in spite of having signal of rising but unclear and very slow The increasing of total account outstanding goes with the increasing of credit risk The point shows that there... for solution to improve credit quality and find the way how to manage the credit risk to avoid the occurrence of the credit risk 2.3.3 The Basel’s principles of credit risk management in commercial... management of credit portfolios of the branch is still limited that leading to the inefficiency in managing the credit risk To sum up the expansion of operational scale and improve the business efficiency