{"id":1341,"date":"2024-04-04T15:18:42","date_gmt":"2024-04-04T08:18:42","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1341"},"modified":"2024-04-04T15:18:43","modified_gmt":"2024-04-04T08:18:43","slug":"tai-khoan-359-quy-du-phong-rui-ro-tin-dung-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-359-quy-du-phong-rui-ro-tin-dung-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 359 – QU\u1ef8 D\u1ef0 PH\u00d2NG R\u1ee6I RO T\u00cdN D\u1ee4NG HTX"},"content":{"rendered":"\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

          a) T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng HTX \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ee7a HTX c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

          b) Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u00f9ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp nh\u1eefng kho\u1ea3n cho vay b\u1ecb t\u1ed5n th\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0: thi\u00ean tai, d\u1ecbch b\u1ec7nh \u0111\u1ed1i v\u1edbi c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; ng\u01b0\u1eddi vay v\u1ed1n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 do \u1ed1m \u0111au, b\u1ec7nh t\u1eadt, ch\u1ebft, m\u1ea5t t\u00edch m\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf; c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c.<\/p>\n\n\n\n

          c) K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, HTX ph\u1ea3i tr\u00edch s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa thu l\u00e3i cho vay v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 \u0111\u1ec3 l\u1eadp Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng. T\u1ef7 l\u1ec7 tr\u00edch theo quy \u0111\u1ecbnh c\u1ee7a Quy ch\u1ebf t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

          d) Vi\u1ec7c s\u1eed d\u1ee5ng Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng ph\u1ea3i theo \u0111\u00fang c\u00e1c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 HTX. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n n\u1ee3 cho th\u00e0nh vi\u00ean vay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng \u0111\u00e3 tr\u00edch l\u1eadp th\u00ec sau khi b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp, s\u1ed1 c\u00f2n l\u1ea1i ghi nh\u1eadn v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

\u0111) Cu\u1ed1i n\u0103m, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, HTX ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea ph\u00e2n lo\u1ea1i n\u1ee3 vay, x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng thu n\u1ee3 v\u00e0 x\u1ea3y ra t\u1ed5n th\u1ea5t \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf l\u1eadp d\u1ef1 ph\u00f2ng cho kho\u1ea3n vay. N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec l\u1eadp b\u1ed5 sung s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 ghi gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

e) K\u1ebf to\u00e1n HTX ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i r\u00f5 r\u00e0ng t\u1eebng kho\u1ea3n tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng <\/strong><\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/strong><\/p>\n\n\n\n

– Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng  gi\u1ea3m do s\u1eed d\u1ee5ng Qu\u1ef9 \u0111\u1ec3 b\u00f9 \u0111\u1eafp r\u1ee7i ro;<\/p>\n\n\n\n

– Ho\u00e0n nh\u1eadp s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng khi s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/strong><\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/strong><\/p>\n\n\n\n

Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng hi\u1ec7n c\u00f3 cu\u1ed1i n\u0103m.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/strong> m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

          3.1. K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng tr\u00ean c\u01a1 s\u1edf s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu l\u00e3i cho vay v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

          N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

                   C\u00f3 TK 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

          3.2. Khi HTX s\u1eed d\u1ee5ng qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng (\u0110\u1ec3 b\u00f9 \u0111\u1eafp nh\u1eefng kho\u1ea3n cho vay b\u1ecb t\u1ed5n th\u1ea5t do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh \u0111\u1ed1i v\u1edbi c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; ng\u01b0\u1eddi vay kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 do \u1ed1m \u0111au, ch\u1ebft, m\u1ea5t t\u00edch\u2026v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c) theo quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ( s\u1ed1 c\u00f2n l\u1ea1i t\u00ednh v\u00e0o  chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng TDNB trong k\u1ef3)<\/p>\n\n\n\n

                   C\u00f3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (13211).<\/p>\n\n\n\n

          <\/em>3.3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng \u0111\u00e3 tr\u00edch l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng<\/p>\n\n\n\n

                   C\u00f3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n           a) T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng HTX \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m Qu\u1ef9 … <\/p>\n","protected":false},"author":156,"featured_media":1342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1341"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1341\/revisions"}],"predecessor-version":[{"id":1343,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1341\/revisions\/1343"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1342"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}