Hoat dong kinh doanh crla Tlp doin bao gdm vi€c chip nhin rni ro c6 xdc alinh muc lieu cu thA vi
quan ly rui ro mot c6ch chuy€n nghiQp. Ctic b0 phAn quan Ii rti ro ndng c6t cua Tap doin s6 xic
dinh mei rii ro trang y6u d6i v6i Tap doan, do luong rui ro, quan li rii ro vi quy6t dinh ph6n b6 v5n.
Tip tlorin thuong xuy6n rd so6t cec chinh s6ch vi hp th6ng quan Iy rui ro cria Tap doAn nhim phin
enh c6c tha) d6i \a thi truong. sin phim rd rhdng li rhi lruong tdt nh6r.
Muc tieu cia Tap doen la husng tdi su cAn bing gita rui ro vd lqi nhu6n, ddng thoi han che d6n mrlc thip nh nhnng hiu qud xiu ti6m ting dnh huong d6n kiit qud hoqt dQng tii chinh cua T{p doin.
Tap doin dinh nghia rui ro li khd ning xiy ra 15 troic tqi nhuan bi mit, xuit phdt ti cec nhan t5 bcn
trong hoAc b€n ngoii TAp doin.
viec quen li rii ro do Kh6i Quan ly Rrii ro thuc hien theo cdc chinh sich dugc HQi ddng Qunn tri
ph€ duyCr. Kh6i Quen lj Rui ro sE xric dinh. d6nh gie ver phdng ngtra c6c rui ro tai chinh voi str hqp tec chat che cua c6c ilon vi_hoat dong cua T6p doan. HOi d6ng QudLi tri phe duyet ban hanh c6c chinh sich quan li nii ro l6ng thC, cing nhu cic chinh Eich cho c6c linh vuc cq the nhu rui ro n8oei h6i, rui rolei su6t, rui ro tin dung, c6ng cu tai chinh ph6i sinh ve cec cdng cu rii chinh phi phdi sinh. Ngoii
ra, Ban Ki6m rorn Noi b0 chiu rech nhiem so6t xdt doc lap viec quan li rui ro va m6i truong ki€m soet. T6t ce c6c quy dinh, chinh sich, quy trinh quan ly rui ro duqc xay du-ng, duy tri, van hanh vd kii:m soet dua trcn co so phir hqp voi quy chd kiem so6t noi b0 dugc ban hanh va 6p dung cho TAp tlodn.
Cec rui ro tei chinh mi Tip doin phdi chiu bao g6m rui ro lin dun& nii ro thanh khorn, rui ro thi trudng vd rui ro hoat dong.
(a) Rii ro tin dgng
Rui ro tin dung Ie rui ro mit m6t va rdi chinh kli crc kh6ch hAng vA crc b€n il6i ric cua Tap doin
khOng hoan thanh nghia vu theo hqp d6ng d5i voi TAp doan. Rti ro tin dung phet sinh ti hoat dong
cho vay ve bdo lSnh duoi niiCu hinh thfc.
Tap doan cing chiu c6c rui ro tin dUnB Lh6c ph6l sinh ti cec lhoan diu tu v6o chrirng kho6n no vri c6c rui ro khdc trong hoat dong giao dich cua Tdp dodn, bao g6m cdc rai sdn Een danh muc giao dich kh6ng thuQc v6n chu so htu, cAcr6ng cu phai sinh vd sii du lhanh roen v6i cec d6i tec. Xernth6m vd
rti ro tin dung cu thC scAc Thuyot minh 6, 7,9, I0, I I ve 16.
Rrii ro tin dung ld rr)i ro lon nh6t cho hogt dQng kinh doanh cta Tap doin; do d6 Ban lanh dao quan
li rui ro tin dung cho Tap doan mQt cech cin trang. VrCc quan l! vd ki6rn sorit rti ro rin dpng duoc tAp trunS veo.mol b0 phen qurn li rui ro rin dung chiu tnich nhiem b6o c6o thuong xuy6n cho Ban Tong Ci6m ddc. U) ban Tin dung ri Uy ban Qudn Ij Rrii ro.
\
I
1
i
Ngen hing Thuong m?i c(6 phin A ch6u
4a2 Nguyan ThiMinh Khai, Ph'rlns s, QuAn 3 Thrnh ph6 Hd chl Minh, vier Nam
Thuy6t ninh bro c6o tti chlnh hA? nhrt gili, ni6r ilo
cho k, s6u thrne k6t thrtc ngiy l0 thrng 6 nIm 2016 (.i6p theo)
MAu B0sa/TCTD-HN tBun hnnh heo Thdns M sd 19/20I4TT-NHNN nsoy 31 thdns 12 ndn 2014)
Qu,in tj rii.o tin dqng di ddnh gid tdn hhtd l1p d1t phdhg Cho to! td bdo liinh
Viec do ludng rti ro tin dung dugc thuc hien truoc vd trong thdi gian cho vay.
T6p doAn dI xAy dung cdc m6 hinh hA tro viCc dinh luqng rui ro tin dung. Cric m6 hinh x€p hang vi
ch6m diAm ndy duq c su dUng cho mqi danh muc tin dung trang y6u ve hinh thanh co sd cho viC; do ludrg c6c rrii ro vi pham thanh to6n tru6c vd trong khi cho vay.
Trong nuong hqp nhin thiy diu hi(u vi nii ro rin dvng cao doi vsi khach hang c6 16 du nq anh huong <l6ng k6 d6n danh muc tin dung cua Tap dodn, Ban lanh ilao xem x€t vi quy6t dinh thanh lAp t6 c6ng tec chuyen biet d6 4p trung danh gi6 rni ro tin dung va theo ddi, ki6m soet vd giam rhieu mic rui ro tin dung cia cec khech hang ndy.
Dua tr6n vi6c do ludng t€n, TAp doan phan loai c6c khoan cho vay vA beo lAnh va trich lap dU phdng theo c6c chinh sech nhu da trinh bdy hong Thuy6t minh 4(0, 4(g) vd 4(o).
Chtng khodn nq
C5c kho6n tliu tu cta Tap dodn vdo chrirg khodn ng ld c5c c6ng c! ng do Chinh phu \,e cAc 16 chic tin dung\i Linh le lrong nudc phar himh. Rii ro tin dung duoc uoc tinh $eo limg Lhoin nocurh6 khi 1 {p doin ddnh gid cd su rha} d6i rarui ro tin dung cia b6n d6i l6c. Cac k}oen dau lu r ao cac chtmg kioen ndy dugc xem la cech dd dem bao hoach dinh chit luong tin dung t6t hon vd donB thoi duy tri ngudn rin dung san sing d6 d6p i.ng y6u ciu c6p v6n.
Ctic chinh eich kiim sodt vd gidm hrt fii ro tin dqg
Tap doin ki6m so6t rui ro tin dung bing vi€c ep dung cric h4n muc dili v6i c6c Rii ro (cho ca rii ro noi b,ing vd nii ro ngoai bing) li€n quan d€n tung kiech hamg vay v6n, hoic nh6m ki5ch hdng vay v6n theo ding ciic quy dinh cda NHNN\4\I. Th6m vio d6, flii ro tin dung cing duoc kiam sodt th6ng qua vi6c ra soit dinh kj c6c nh6m rai stur bao dam ve phen rich kii neng lre no lai vi v6n cua c6c LhSch hring vay v6n ri c6c kh6ch hang li€m nAng.
Tep dodn tri6n.khai.m6t s5 c6c chinh sAch vd cich thic thgc hanh tl6 gidm thiiiu rni ro tin dung.
C:ich thfc,truydn thi5ng va pt6 U6n nhit la nim gin c6c t.ii san bao dn;cho cic khodn cho vay vi
tam ring v6n. CAc loai tii san b6o dam cho c6c khoin cho vay vd tam rimg g6m c6:
. Bit dQng.san Ii nhi <i. quydn su dung dir:
. Quy6n d6i v6i c6c tii sen hoat al6ng nhu tru sq rney m6c rhi6t bi, hdng tAn kho, c6c klrodn phii thu;vd
. Quyan diii v6i c,c c6ng cu tei chinh nhu chrmg khoen nq va chilg kho6n v6n.
D6i v6i c6c khoen cho vay c6 dam bao, tdi sen bao dam duqc dinh gi6 bdim6t b6 phan d6c lap v6i
b6 phan kinh doanh cia T-6p iloan hodc boi to chric dqc ldp c6 chic nang dlnh gi6 nhu duo. c trinh bdy rrong Thu)6r minh 4tfltiii). t4p doan ep dung cac D t( chi6t kliu cu rhe dA;ac dinh Bia ki colh;
cho ra) tdi da duoc quy dinh lrong cjc chinh s6ch n6i bA crja Tap doan. Khi gid tri hqp li cua c6c lai san beo dam bi giim. t ap doan se yiu ciu l}rich hing ray r6n phai thd ch;;rh€m 6i sin dd du; i;i
mri'c dd an roiiLn doi rdi rui ro cua lhodn cho ra1.
92 (i)
(ii)
Ng6n htng Thuong m?i C6 phin A Chau 442 Nguy6n ThiMinh Khai, Phuhg 5, QuAn J Thlnh ph6 Hd chi Mirh, vierNam
Thuy6t mirh b6o c6o tAi chrnh hqp nh6t gi[-a ni€n dO cho ky sru th6ng k6t lh[c ngty 30 lhrng 6 nnllt 2016 (ti6p theo)
Rii ro tin dung di5i v6i c6c cam k6t chu y6u bao gdm thu tin dung vA cAc hqp ddng bao lanh tdi chinh c6 tinh ch^t tuong tU nhu mi ro tin dung d6i voi cdc khodn cho vay. Thu tin dung kim chung tu vd thu tin dung thucmg m4i ld cric cam kiit bing vdn ban crh Tap dodn thay m{t cho kh6ch hdng thanh toAn cho ben th{'ba l6n d6n s5 ti6n quy dinh theo c6c didu k}roin vd diau kien cu thd duqc dam beo bing chinh h6ng h6a liin quan \.a do d6 rii ro lhip hon so roi cic Lhoen cho vay lruc ri6p. ViCc phdl hinh thu tin dung ve c6c hqp d6ng bao lanh tdi chinh duo,,c thvc hien theo c6c quy trinh d6nh gi6 vd ph6 duyCtlin d|lng nhu d6i vdi c5c khoen cho vay khech hdng tru kli khech heng ki quy 100% cho ciic cam kct c6 licn quan.
Tdng mtc fii ro tin dqtng l6i ata chua tinh arin fii sdn bdo ildm hoic ctic bi(n phdp gidm thiiu tii
ro lin d(ng
Muc rui ro tin dung ttii da la gii tri ghi s6 tldn beng cdn d6i k6 toan cnng nhu tren cec tai kloan ngo4i beng cta cAc c6ng cu tai chinh, mi chua tinh ddn rii san bao ddm hoac cdr bien ph6p giem thi6u flii
ro tin dung kh6c. D6i vdi cec khoan nq tiim ring, mric rui ro rin dung toi da ld git tri lon nhdt mA T6p dodn sC phai thanh to6n trong truong hgp nghia vu ddi v(ii cec c6ng cu tii chinh niy hinh thdnh.
D6i voi cec cam kiat tin dung, mfc nii .o rin dung l6i da le roan bo gi6 tri cia kloan tin dung chua duoc giei ngen cho khech hing. Bing duoi ddy trinh bay mfc nii ro tin dung t6i da cua Tap dodn:
M6u B05a/TCTD-HN rBan hnnh rher I hnng ru:6
19/201 4/TT-NHNN ngay 3 I thttkg I2 ndn 2011)
30/06t2016 3ut2n015 Triou \ ID Trifu \DID
9.783.406 t0.322.341 776.7t5
- 47.603
156.21E.617 135.34E.27t
5.243.161 t0.954.086
36.590.114 28.821.509
6.641.050 7.',789.503 215.313.125 193.283.313
9.951.310 8 59',1 .418 225.264.435 201.880.791
Rii ro tin dUng fier quan ii5n cic tii sin nQi bing
Ti6n gui ri cho vay cric lo chtc tin dqng khdc gdp ChLmg khodn kinh doanh ching khoen ns- gop
Cdc c6ng c! tai chinh ph6i sinh vi cec tai sdn tii chinh klec
Cho vay klach hing- gop Chring klo6n dAu tu:
. ChL?ng khodn no - diu tu sin sring dd bdn - gQp . Chrmg kioAn ng dau tli gin il6n ngdy deo hen gop
Tdi sen tai chinh khec - g6p
Rii ro tin d+ng li6n quan it6n cdc tii sin ngo4i bing
C6c cam k6t tin dpng
Bang tren tha hi6n truong hqp xiu nh6t vai mic dO tdn thir t6i da cua T{p dori,n t4i ngiy 30 thrng 6 n6m 20l6 re ngay 3 I lh6ng l2 nam 2015. chua linh den bil ki cic lai san b6o ddm duqc nim gin h1y c6c bien phap giim lhiiu rui rolindungneo. Chi ti6tcic rii sdn brio drim dang nim giir r4i ngdy Jb th6ng 6 nnm 2016 vri ngay 3l th{ng 12 nnm 2015 duo. c trinh bdy rrong Thuy6t minh 34(a).
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NBin htns Thuons msi c6 ptrln A clau
442 NguyEn ThiMinh Khri, Phu*ng s, Quan l
Thrnh ph6 Hti chr Minh. vier N"m
Thuydr minh b6o c6o rti chlnh hqp nh6r giiia ni6n d0 cho ky sru thrng k6t lhric rgty 30lhIng 6 nIm 2016 (ti6p th€o)
MAu B05a/TCTD-H N rBan hanh theo Thong u i
a9 201t TT.NHNN Dgoy 3l thdng l) ndd )011t
(b) Rrii ro thitnrdng
Rrii ro thi truong li rui ro ma gi6 tri hqp ly hoac gi6 tri cua ddng tidn trong tuong lai cua cec c6ng cU
tei chinh se b#n dong do sv bi6n dQng gi6 tr€n thitruong. Rti ro lhi rrudng phrt sinh hr tBng thii
mo cta lai suA! c6c c6ng cu tian lC va cong cu von, tit cd c5c c6ng cu n6y diu chiu tic dQng.tri bi6n dong tt€n thi uuong n6i chung ve ting loai thi mrong n6i ri€ng vd sU rhay d6i cna mic d0 biCn d0n8 cria gi6 thi trudng nhu: lai suat, ri gi6 h6i do6i va gi6 c6 phieu.
(i) Rii rc hi sudt
RLii ro lei su,r li6n quan ddn dong ti6n li rui ro l{hi ddng lidn lron8 luong lai cua c6ng cu tdi chinh diEn bi6n bir rhuong do nhnng bi6n dgng cria lai su;lthi truong. Rui rolii suit lien quan ddn gid tri hqp ly h rrii ro khi gie tri cia c6c c6ng cq tii chinh bi6n dong do sU thay d6i c'ia lai suit thi truong.
Iap doan quan Ii rui ro lai suet bing cech theo ddi dinh ky hang thdng mic d0 kh6og pht hqp cia lei suat theo ting ki han.
Qudn lj rii ro lii sudt
BAngdu6i dey phen lich di sen. c6ng ng ve cAc khoan muc ngoei bang cria TAp doin theo kj,dinh lqi lai suir l}|lrc le tai ngay ker rhuc lj ke toin.
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Ng6n hing Thuong mei C6 ptrin A Clau
142 Nsuyan ThiMinh Khri, Ph'drg s, Quin 3 Tharh ph6 Hdchl Minh, vietNam
Thuyfi ninh b{o c6o l}i chlnh hep nh6r gi[.r niCr dO cho ki s6u lhdng k€t thic ngty 30lh6ng 6 nlm 2016 (ri6p theo)
Mru B050/TCTD-HN (Bon hitnh theo ThdnE tu y;
|9/2011/TT-NHNN ngoy 3I thdhg 12 ndd 20lJ)
fi) Rni rc iin tC
Rrii ro tidn tO lA rrii ro mi gie ri cua c6c c6ng cu tii chinh bi biiin dong xu6t phat tt rhay d6i r,.1 gid.
Tap doAn duqc thinh lap vd hoat dong tai Viir Nam voi d6ng riin hach roaLn kii to6n h DAng Vier Nam. Ddng tidn giao dlch chinh cria Tip doin cing Id Ddng Vifi Nam. Cdc khoin cho vay kh6ch heng cria Tap doin chri y6u bAng D6ng Vigt Nam vA D6 la My. Tuy nhi6n, mot s6 di sin khdc cia
Tap dodn bdng ngo?i tC kh6c D6 la Mi. Ban Tong Ci6m.d6c Ng6n hang da thiCt lap han mtc lreng lh6i cho lirng lofli ti€n tQ, bao g6m ci ving. Treng thai ddnS tiin duoc gidm srit hdng ngiy vi chiCn Iugc phdng ngla rui ro duo. c Tap doan sri dung dA dam bAo rrang th6i ddng tidn dugc duy tri trong hfln mic da thi6t lAp.
Quin ly rii ro tian te
BanS duoi day phan loailii s6n. c6ng ng vA v6n chu so huu cua Tep doan theo loai tiin 16 dugc quy d6i sang VND lei ngAy k6t thtc h, kC toan.
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