Microsoft Word - bai nhom final.docMAI THU THYQUN L RI RO THANH KHON TI NGN HNGTHNG MI C PHN QUN ILUN VN THC S KINH TMAI THU THYQUN L RI RO THANH KHON TI NGN HNGTHNG MI C PHN QUN IChuyn ngnh : Ti chnh ngn hngM s : 60340201LUN VN THC S KINH TNGI HNG DN KHOA HC :TS. L THNH LNLI CAM OANTi xin cam oan Lun vn QUN L RI RO THANH KHON TINGN HNG THNG MI C PHN QUN I l kt qu ca qu trnh hctp, nghin cu c lp ca ring ti v cha tng c cng b trong bt c cngtrnh nghin cu khoa hc no.Cc s liu trong Lun vn l trung thc, c ngun gc r rng.Thnh ph H Ch Minh, thng 02 nm 2014Tc giMai Thu ThyMC LCTrang ph baLi cam oanMc lcDanh mc cc t vit ttDanh mc cc bng, biuDanh mc cc hnh v, thTrangM u1Chng 1 TNG QUAN V QUN L RI RO THANH KHON TRONGNGN HNG THNG MI5Vn thanh khon trong ngn hng thng mi5Khi nim thanh khon v ri ro thanh khon5Khi nim thanh khon5Khi nim ri ro thanh khon6Cc nguyn nhn dn n thiu ht thanh khon v du hiu ca ri rothanh khon7Nguyn nhn bn trong7Nguyn nhn bn ngoi10nh gi ri ro thanh khon12Qun l ri ro thanh khon14Khi nim qun l ri ro thanh khon14Mc tiu ca vic qun l ri ro thanh khon14Cc phng php o lng thanh khon ca ngn hng15Phng php tip cn ngun vn v s dng vn15Phng php tip cn cu trc vn171.2.3.21.2.41.2.4.11.2.4.21.2.4.31.31.3.11.3.21.41.4.11.4.2Chng 22.12.1.12.1.32.1.3.12.1.3.22.1.4Phng php tip cn ch s thanh khon18Cc chin lc qun l thanh khon20Qun l thanh khon da vo ti sn C20Qun l thanh khon da vo ti sn N21Chin lc cn i thanh khon gia, ti sn C v ti sn N22Gii thiu v quy nh c cu vn v gim st ngn hng Basel 223Cc chun mc ca Basel 2 v qun l ri ro thanh khon23Mt s kha cnh thiu st ca Basel 2 v qun l ri ro thanh khon24Bi hc kinh nghim cho cc ngn hng Vit Nam ngy nay v qun lri ro thanh khon26Kinh nghim qun l ri ro thanh khon ca Ngn hng Thng miCphn SMBC Nht Bn26Kinh nghim t cc s c trong qun l ri ro thanh khon27THC trng qun l ri ro thanh khon ti ngnHNG THNG MI C PHN QUN I29Qu trnh pht trin v li th kinh doanh caNgn hng Thngmi c phn Qun i (MB)29Qu trnh hnh thnh v pht trin ca MB29Li th kinh doanh ca MB33S lc hot ng kinh doanh ca MB t 2009 n 201335Hot ng tn dng35Hoi: ng huy ng vn39Hot: ng u t43nh gi kt qu kinh doanh ca MB t 2009 n 201344Qun l ri ro thanh khon ti Ngn hng Thng mi C phn Quni46Khung php l cho qun l ri ro thanh khon46Quy nh ca Nh nc46Quy nh ca Ngn hng TMCP Qun i48Qun l ri ro thanh khon ca Ngn hng TMCP Qun i(MB)50V nhn s v t chc50V quy trnh qun l ri ro thanh khon53Phng php v cng c qun l ri ro thanh khon54Phn tch cc ch s thanh khon ti Ngn hng Thngmi C phnQun i56Cc ch s theo quy nh ca Ngn hng Nh nc56Phn tch cc ch s o lng thanh khon ca MB58nh gi tnh hnh thanh khon ti Ngn hng Thng mi C phnQun i61nh gi khu qun l ri ro thanh khon ti Ngn hng Thng miC phn Qun i62Nhng kt qu t c62Nhng tn ti v hn ch64Chng 3 GII PHP HON THIN VIC QUN L RI RO THANH KHONTI NGN HNG THNG MI C PHN QUN I66nh hng kinh doanh ca Ngn hng Thng mi C phn Quni trong thi gian ti66Gi thuyt v cn c d bo k hoch66nh hng chin lc ca NHTMCP Qun i trong nhng nm ti67nh gi ca t chc t vn v k hoch li nhun ca NHTMCP Quni68Mt s gii php v kin ngh hon thin vic qun l ri ro thanhkhon ti Ngn hng Thngmi C phnQun i69Cc gii php v pha Ngn hng TMCP Qun i69Kin ngh i vi Chnh Ph v Ngn hng Nh ncV it Nam74Kin ngh i vi Chnh Ph74V pha Ngn hng Nh nc Vit Nam76Kt lun79Ti liu tham khoPh lcALCOy ban Qun l Ti sn N - Ti sn C (Asset - Liability ManagementCommittee)CARH s an ton vn (Capital Adequacy Ratio)CBCNVCn b cng nhn vinA.SChun k ton Quc t (International Accounting System)ICAAPQuy trnh nh gi Mc y vn ni b (Internal Capital AdequacyAssessment Process)MBNgn hng Thng mi C phn Qun i (Military Commercial JointStock Bank)MBSCng ty C phn Chng khon MBMISH thng tin qun tr doanh nghip (Management Information System)NHNNNgn hng Nh NcNHTMNgn hng thng miQENi lng nh lng (Quantitative Easing)SMEDoanh nghip va v nh (Small and medium enterprise)TCTDT chc tn dngTMCPThng mi c phnUBCKNNy ban Chng khon Nh NcV.A.SChun k ton Vit Nam (Vietnam Accounting System)TrangBng 2.1: Tng hp qu trnh tng vn t nm 2006 n 201330Bng 2.2: C cu c ng vo 30/12/201331Bng 2.3: D n cho vay theo i tng khch hng t 2009 n 201336Bng 2.4: D n cho vay theo k hn ca MB t 2009 n 201336Bng 2.5: Phn loi n v t l n xu ca MB t 2009 n 201338Bng 2.6: C cu huy ng vn ca MB t 2009 n 201339Bng 2.7: C cu tin gi theo i tng khch hng t 2009 n 201341Bng 2.8: C cu tin gi theo hnh thc huy ng t 2009 n 201341Bng 2.9: C cu tin gi theo loi tin t 2009 n 201342Bng 2.10: Kt qu hot ng kinh doanh ca MB t 2009 n 201345Bng 2.11: Ch tiu thanh khon theo quy nh ca Ngn hng Nh nc56Bng 2.12: Phn tch cc ch tiu thanh khon58TrangS 2.1: C cu t chc ca MB31 th 2.1: C cu tin gi ca khch hng (theo i tng khch hng)40 th 2.2: C cu tin gi ca khch hng theo hnh thc v thi hn huy ng42 th 2.3: C cu tin gi ca khch hng theo loi tin43TI LIU THAM KHOTing VitH Diu (2002), Qun tr ngn hng, Nxb Thng K, TP H Ch MinhNgn hng Thng mi C phn Qun i (2009, 2010, 2011, 2012, 2013), Boco thng ninNguyn ng Dn (2005), Tin t ngn hng, Nxb Thng K, TP H Ch MinhNguyn Th Mi (2008), Qun tr ngn hng thng mi, Nxb Ti Chnh, H Ni Nguyn Vn Tin (2005), Qun tr ri ro trong kinh doanh ngn hng, Nxb Thngk, H Ni Trn Huy Hong (2007), Qun tr ngn hng thng mi, Nxb Lao ng x hi, HNiTing AnhAndrew Crokett (2008), Market Liquidity and financial stability, JB Morgan ChaseInternationalAnthony Sauders, Marcia Millon Cornett (2008), Financial InstitutionsManagement - A Risk Management Approach, McGraw Hill, New YorkBasel (2008), Principles for Sound Liquidity Risk Management and Supervision,BisBrendan van de Vossen (2010), Bank Liquidity Management, Albany, StateUniversity of New YorkDenis G. Uyemura, Donald R. V an Deventer (1993), Financial risk management inbanking, A bank line publicationICRA Rating Figure (2007), Liquidity Management in Banks - An Increasinglycomplex affair, www.icraratings.comManish Kumar (2013), Liquidity Risk Management in Bank : a conceptualFramework, DelhiWebsite1.http://cafef.vn/2.http://vietstock.vn/3.http://www.doanhnhan360.com4.http://www.gso.gov.vn5.http://www.mbbank.com.vn6.http ://www.mof.gov.vn7.http://www.sbv.gov.vn8.http://www.tapchitaichinh.vn/9.http://www.vneconomy.vn10. http://www.vnexpress.vnPHN M UTnh cp thit ca tiHn hai thp k qua, t khi h thng ngn hng Vit Nam thc hin qu trnhci cch, cc ngn hng thng mi c bc pht trin mi v lng v cht, nhngvn ri ro thanh khon vn cha c quan tm ng mc. T nm 2007, h thngngn hng Vit Nam bt u pht trin mnh vi hng lot thnh vin chuyn i, phnln l nhng c ng trc y kinh doanh trong ngnh thng nghip. Khi tham giavo lnh vc ngn hng, h mnh dn dng vn ngn hn cho vay trung di hn vnhng khon li nhun trc mt. Khi tn dng pht trin qu nhanh, n xu ca ccngn hng ny tr thnh him ha v li nhng tc hi nng n.T bi hc trong nm 2007, khng bt ng khi vn thanh khon c t lnhng u cc ngn hng trong nhng nm 2008 v 2009. Tuy nhin, vic qun lthanh khon ch dng li mc qun l theo d liu s sch v c cu cc k hn.Cc ngn hng nh i li ch chi ph vi kh nng ri ro bng vic lch k hnca cc khon tin gi. Ni mt cch v von, cc ngn hng c gng xy tng chn riro thanh khon nhng li cha nhng khong trng ri ro c th thot ra gy tc hibt c lc no.Mt trong nhng nhim v quan trng ca cc nh qun l ngn hng l mbo thanh khon hp l cho ngn hng. Nu ngn hng b thiu thanh khon s d bmt kh nng thanh ton, mt uy tn v dn n s v ca ton h thng. Vi xu thhi nhp ngy cng su rng vo nn kinh t khu vc v th gii, cng vi nhng thctrng trn th trng tin t Vit Nam, thanh khon v qun l ri ro thanh khon cacc ngn hng thng mi c ngha bc thit c v l lun ln thc tin. Trn c svn dng nhng l thuyt tip thu trong qu trnh o to ti Trng i hc Kinh tTP. H Ch Minh, Lun vn ny phn tch vn thanh khon v qun l thanh khonti mt n v c th, l Ngn hng Thng mi C phn Qun i.Tnh hnh nghin cu trong v ngoi ncTnh hnh nghin cu ngoi ncHin c cc cng trnh tiu biu nghin cu v hot ng qun l ri ro thanhkhon ti cc ngn hng thng mi nh sau.Basel (2008), "Principles for Sound Liquidity Risk Management and Supervi-sion", BIS, c xem l thng l tt nht v qun l thanh khon ca cc ngn hngthng mi, bao gm cc nguyn tc quan trng i vi cng tc qun l thanh khonca ngn hng. C th vic phn tch thanh khon ca ngn hng thng qua cc ch sm bo thanh khon i hi phi c o lng lin tc v phi lu xem xt thanhkhon trong nhiu tnh hung khc nhau. Ngoi ra, vic xy dng c cu qun l thanhkhon cn c thc hin cp qun l cao nht ca ngn hng. Cc c quan gim stphi c lp nh gi cc chnh sch lin quan n thanh khon.Brendan van de Vossen (2010), "Bank Liquidity Management", cc ngn hnglun phi i mt vi hai vn chnh lin quan n thanh khon l vic to rathanh khon cho th trng v bo m an ton thanh khon cho bn thn ngn hng.Chc nng to ra tnh thanh khon cho th trng gip nhng ngi gi tin v doanhnghip duy tr thanh khon ca h. Chc nng qun l ri ro thanh khon gip chongn hng an ton thc hin vai tr i vi th trng. Nghin cu mi lin h giahai chc nng ny v vic thc hin n, c bit trong giai on kinh t cng thng haykhng hong l ni dung chnh ca nghin cu ny.Manish Kumar (2013), "Liquidity Risk Management in Bank: a conceptualFramework", tnh thanh khon trong hot ng ngn hng c th c hiu nh l khnng gia tng ti sn v p ng c cc ngha v n n hn. Do , dng nh cmi lin h cht ch gia tnh thanh khon v kh nng tr c n khi n hn cangn hng. Vic qun l ri ro thanh khon s lm gim kh nng ngn hng b ri vokhng hong v t hn l i n ph sn. Trong nghin cu ny, tc gi tp trung giithch ngha ca tnh thanh khon, ri ro thanh khon v qun l ri ro thanh khon.Ngoi ra, tc gi cng tp trung vo vic xy dng mt h thng qun tr ri ro thanhkhon cho ngn hng.A. Vento (2009), "Bank Liquidity Risk Management and Supervision: WhichLessons from Recent Market Turmoil?", Journal of Money, Investment and Banking,l nghin cu phn tch cc k thut qun l thanh khon ti mt s nc Chu unhm tm ra cc yu t nh hng n hiu qu qun l v gim st thanh khon ngnhng. Tuy nhin, khng phi l gii php ti u khi cc ngn hng phi i mt vivic thanh khon b cn kit. Khng c mt cng c y chng li ri ro thanhkhon, nhng cc yu t c bn khng th thiu i vi cc ngn hng l phi cnhng nguyn tc qun tr r rng xy dng chin lc v qun l ri ro thanhkhon. Nghin cu ny cng nh gi cao vai tr ca cc t chc nh gi xp hngtrong vic cung cp thng tin v a ra nhng cnh bo cho th trng ti chnh.Tnh hnh nghin cu trong ncNguyn Duy Sinh (2009), "Nng cao hiu qu qun tr ri ro thanh khon trongcc ngn hng thng mi Vit Nam", nghin cu nhng c im ca vic qun lthanh khon trong cc ngn hng thng mi thng qua phng php tip cn cc chs m bo kh nng thanh ton, t a ra nh gi chung v s yu km trongqun l ri ro thanh khon ti cc ngn hng thng mi.Mc tiu nghin cuQua vic o lng, nh gi mc an ton thanh khon ti Ngn hng Thngmi C phn Qun i, tc gi mong mun a ra mt s gii php nhm hon thinkhu qun l thanh khon ti Ngn hng Thng mi C phn Qun i, v ni rnghn, cho cc ngn hng thng mi Vit Nam. C th l:H thng li l thuyt v thanh khon v qun l thanh khon ca ngn hngGii thiu v thc trng qun l thanh khon ti Ngn hng Thng mi Cphn Qun i xut mt s gii php nhm hon thin vic qun l thanh khon tiNgn hng Thng mi C phn Qun iPhng php, i tng, phm vi nghin cuNghin cu thc hin cc phn tch da trn thng tin v hot ng ca Ngnhng Thng mi C phn Qun i trong giai on 2009-2013, khi ngnh ngn hngc nhng biu hin cng thng v thanh khon. S liu thu thp thng qua cc Bo cothng nin v cc Bo co ti chnh c kim ton cng cc phn tch t b phnqun l ri ro ca Ngn hng Thng mi C phn Qun i. i tng nghin cu lhot ng qun l ri ro thanh khon ti Ngn hng Thng mi C phn Qun i.Lun vn ch yu s dng phng php nghin cu nh tnh da trn vic thng km t, nh gi cc s liu thu c t cc ngun chnh thng.Ni dung kt cu ca lun vnNgoi phn m u, kt lun, ti liu tham kho, lun vn c kt cu gm bachng, c th l:Chng 1: Tng quan v qun l thanh khon trong ngn hng thng miChng 2: Thc trng qun l ri ro thanh khon ti Ngn hng Thng mi Cphn Qun iChng 3: Gii php hon thin vic qun l ri ro thanh khon ti Ngn hngThng mi C phn Qun iCHNG 1TNG QUAN V QUN L RI RO THANH KHON TRONGNGN HNG THNG MINgn hng l mt nh ch ti chnh quan trng, c xem l h thn kinh, htun hon ca nn kinh t. Khi h thng ny lm vic hiu qu, dng tin trong nnkinh t vn ng iu ha, thc y nn kinh t pht trin. Ngn hng bao gm nhiuloi ty thuc vo mc pht trin ca nn kinh t v h thng ti chnh, trong ngn hng thng mi thng chim a s. Ngn hng thng mi giao dch trc tipvi cc t chc kinh t v c nhn, qua vic nhn tin gi cho vay, chit khu, cungcp cc phng tin thanh ton v dch v ngn hng cho cc i tng cn n. uc mt h thng ngn hng mnh, nn kinh t s pht trin vi tc cao. Trongnn kinh t th trng, ngn hng thng mi c ba chc nng c bn: trung gian tndng, trung gian thanh ton v cung ng cc dch v ngn hng.Kinh doanh ngn hng thc cht l kinh doanh ri ro khi ngn hng thngxuyn phi i mt vi ri ro tn dng, ri ro th trng (ri ro li sut, ri ro hi oi,ri ro thanh khon v ri ro u t), ri ro vn hnh, ri ro tc nghip....Vn thanh khon trong ngn hng thng miKhi nim thanh khon v ri ro thanh khonKhi nim thanh khonCrockett ni: "Tnh thanh khon d nhn ra hn l nh ngha n". Theo yban Basel v gim st Ngn hng, thanh khon l kh nng ca ngn hng va c thtng thm ti sn, va sc p ng cc ngha v n n hn m khng phi n o,cn nhc nhiu nh trong bi ton kinh t c bn c in (c ci n phi chu mtci kia, kh lng ton).Trong hot ng ngn hng, "tnh lng" khc vi "thanh khon". "Tnh lng"(liquid) l thut ng ch kh nng nhanh chng chuyn i mt khon mc ti snthnh tin. Ngn hng qun l nhiu khon mc ti sn khc nhau, u c th hindi hnh thi gi tr. C ti sn c th s dng tc th nh tin mt ti qu, c th lyra chi tr ngay. Trn s d tin gi ti Ngn hng Nh Nc hay cc t chc tn dngkhc, ngn hng c th pht hnh sc hay lnh chi theo nhu cu chi tr hay i rt tinmt v chi tr ti quy. Ngoi t hay vng phi ra th trng ngoi hi bn theo thi gimi c tin theo thi gian T+2. Ngn hng phi mt cng sc v thi gian i i cckhon phi thu. Mun bnbtngsnthuctisn cnh,phitheothtclutnh, khng thu tin nhanh theo mun c."Thanh khon" (liquidity) l kh nng p ng tc th cc mn n phi tr nhn trc mt. Mt ngn hng c nh gi c thanh khon tt khi khng phi honli bt c mn tin no cn chi tr hay thanh ton ngay trong ngy.Chng ta phi xem xt thanh khon ca ngn hng thng mi trong trng thing, ngha l phi xem xt thanh khon trong mi tng quan gia cung-cu thanhkhon ca ngn hng trong mt giai on nht nh. Tc gi xin lm r khi nimthanh khon l mt trng thi ti mt thi im nht nh nn ch c qun l/duytr/bo m...thanh khon ch khng c hot ng thanh khon.Khi nim ri ro thanh khonRi ro thanh khon bt u xut hin khi ngn hng phi vt v x l cc mnchi tr cn gii quyt ngay trong hot ng ca ngn hng, c th do bin c bt khkhng hay do qun l yu km.Ni khc, ri ro thanh khon xut hin khi ngn hng thiu kh nng chi tr,khng chuyn i kp ti sn thnh tin hay khng c kh nng tip cn cc ngun vn p ng yu cu thanh ton bit trc hay t xut.Ri ro thanh khon buc ngn hng tng chi ph p ng nhu cu chi tr, lmgim li nhun ca ngn hng. mc nng hn, ngn hng s mt kh nng thanh tonv ph sn. Hin tng thiu ht thanh khon l mt trong nhng du hiu u tin chothy ngn hng ang gp kh khn ti chnh nghim trng v c th ngng hot ngnu khng p ng nhu cu thanh khon, mc d, n vn cn kh nng tr n. mt doanh nghip sn xut kinh doanh, vic chm thc hin cc yu cu chitr, c xem l bnh thng, nhng ngn hng li giao dch trn c s tin cy lnnhau. Ch cn vi ngi bit chuyn ngn hng chm thanh ton, tin n lan truyn rtnhanh, thm ch b thi phng, khin ngi gi tin hoang mang t n rt vn, cth gy thm ha cho ton h thng ngn hng trong nc nu khng kho x l.Hin nay, cc ngn hng t vic m bo thanh khon l mt nhim v ln. m bo thanh khon khng b thiu ht, hoc ngn hng c sn lng vn khdng trong tm tay, hoc c th tip cn cc ngun vn vay mn bn ngoi ng lccn n vi chi ph hp l, hoc c th nhanh chng bn bt mt s ti sn mc githa ng kp thi p ng nhu cu thanh ton.Cc nguyn nhndnnthiuhtthanh khonvduhiucarirothanh khonNguyn nhn bn trongNguyn nhn u tin l tnh trng bt xng v ngy o hn gia cc khons dng vn vi cc ngun vn huy ng. Cc ngn hng thng lm dng cc ngunvn huy ng ngn hn, ch yu l cc khon tin gi ngn hn ca c nhn v vay canh ch ti chnh khc, i u t di hn trc hp lc ca li nhun k vng. Vnu t cha thu hi do thi hn cn xa, ngn hng phi hon tr vn v li chongi gi tin. Ngay vi k hn ngn, k hn huy ng do ngi gi tin quyt nhcn k hn vay phi p ng yu cu ca khch n, gia ti sn v ngun vn khtrng khp nhau v hn k. Trong kinh doanh, ngi ta hay ph phn vic huy ngtin ca ngi sau tr cho ngi trc, song li l nguyn tc c bn trong hotng ngn hng. Nh vy, ri ro k hn a n ri ro thanh khon.Nguyn nhn th hai xut pht t khu iu hnh hot ng ngn hng. Trnnguyn tc, ngn hng i huy ng vn s dng vo cc hot ng kinh doanh bnhthng ca mnh theo phng chm i vay cho vay. Ngn hng thng mi ngynay c chc nng kinh doanh tng hp, song lut php c nhng rng buc cht chcho tng loi hnh kinh doanh, m khi cc nh iu hnh ngn hng vt qua gii hnny, nguy c pht sinh ri ro s tng ln.Lut php quy nh t l d tr bt buc cng qu m bo thanh ton tnh trnngun huy ng theo tng k hn nhm mc ch:+ Hn ch kh nng cho vay ra tc kh nng gy ri ro tn dng cho ngn hng.+ Hn ch kh nng to bt t vi h s gia tc, tc ng ln lu thng tin t,to p lc lm pht cho nn kinh t.+ B sung cho vn ch s hu, tng cng thanh khon tc tng thm kh nngchu ng cc loi ri ro cho ngn hng.Quy nh ny ngm nhc ngn hng khng c cho vay vt qu kh nng huyng ngun vn ri t chuc ly nguy c thiu ht thanh khon.Lut php cng khng ch t l s dng ngun vn huy ng ngn hn ut trung di hn. Mt cch chnh thng nht, ngn hng ch nn dng ngun huy ngtrung di hnu tsau khi trchlp d trbtbuc vchaphnm bothanh ton theo lut nh. iu ny nhm ngn nga ri ro tn dng v ri ro k hn.Lut php ch cho php s dng c gii hn mt phn vn iu l mua cphn ti mt s doanh nghip v mua sm ti sn c nh phc v cho kinh doanh ngnhng. Quy nh ny loi b vic u c bt ng sn hay c phiu bng ngun vn huyng bo v quyn li ca ngi gi tin.Ngoi ra, cn quy nh v gii hn cho vay i vi mt khch hng, hay mtnhm khch hng c lin quan vi nhau, ng thi nghim cm cc thn thuc trc hca thnh vin Hi ng qun tr v Ban iu hnh vay tin ti ngn hng lin quan,xy dng danh mc cho vay phn b u cho cc ngnh ngh phn tn ri ro....Nguyn nhn th ba l cc ri ro tc nghip, ri ro vn hnh, ri ro o cu dn n ri ro thanh khon. Khi cc ri ro ny mang tnh cht nghim trng viquy m ln cng hng vi tin n lan truyn khin d lun hoang mang, nu khngsm ct ngang x l, ngn hng kh trnh khi ri ro thanh khon. Mt s xut tcnghip nh, ngn hng c th khc phc vi mt t chi ph tng thm. Vi s lng vit ng sai n v tin t t VND thnh GBP, nu khch hng kp chuyn i ri trnmt, l tai ha cho c ngn hng.Nh vy, mi ri ro pht sinh trong hot ng ngn hng u c kh nng vri ro thanh khon.Nguyn nhn cui cng l chin lc qun tr thanh khon ca ngn hngkhng ph hp v km hiu qu. Cc ngn hng phi lun m bo vic p ng nhucu thanh khon, nu khng, c th lm tn hi n bn thn n v ri lan ra ton hthng ngn hng, v nghim trng hn ht l vic nh mt nim tin ca cng chngvo lnh vc ngn hng.Mt ngn hng ang gp vn v thanh khon c th c nhng du hiu sau:+ S gia tng tp trung cho mt khon mc ti sn c th.+ Tc tng cc khon cho vay > tc tng ca ngun vn huy ng.+ Cc xu hng bt li hoc ri ro gia tng lin quan n mt dng sn phm cth.+ D lun xu trn th trng.+ Ch s tn dng, tn nhim gim.+ Chi ph ti tr vn trn th trng bn l, bn bun tng.+ Tin gi c k hn b rt trc hn gia tng.+ Cc mn thanh ton thng xuyn b chm tr.+ Khch hng kh rt tin ti ngn hng.Nguyn nhn bn ngoiNguyn nhn th nht l ri ro trong cho vay. Ri ro tn dng l nhng tntht xy ra khi ngi vay khng thc hin y ngha v tr n gc v li ng hntheo cam kt trong hp ng tn dng. Ri ro tn dng c nguyn nhn khch quan -khch hng kinh doanh khng thun li, b mt kh nng thanh ton - v ch quan -khch hng c tnhsdngvnsaimcch, chy ,la o.... Trong lc,ngnhng phi tr tin gc v li ng hn cho ngi gi. Khi ri ro tn dng pht sinhvi quy m ng k, cc tn tht n mn ht vn ch s hu, s tip tc xm thc vongun vn huy ng, ngn hng tin gn n nguy c mt kh nng thanh ton. Nhvy, ri ro tn dng cng a n ri ro thanh khon.Nguyn nhn th hai l s thay i li sut th trng, tc ng n c ngigi ln ngi vay tin. Li sut tin gi v tin vay trong ngn hng c th khng thayi cng lc v cng mc . Lc , ty vo khe h nhy cm li sut (InterestSensitive Gap-ISG) v khe h k hn (Duration Gap) thc t trong ngn hng, ngi talng ha c tc ng c th ca thay i li sut ln li nhun cng thanh khonca ngn hng.Khi li sut tng,+ Ngi gi tin c th rt tin ang gi chuyn sang ni ang cho li sutcao hn. Ngn hng c th c li khi ngi gi tin chp nhn b li sut anghng (v tr v li sut khng k hn), nhng thit mt ngun huy ng khi ngi girt vn i khi ngn hng. Nu ngi gi tin chp nhn mc li sut c, ngn hngc thm li nu cho vay ngay c theo li sut mi va tng ln. Li ch ny chko di n khi ht k hn gi vn c.+ Khch hng vay tin s c tnh tr hon tr n ko di thi gian c hngli sut c ang cn thp. Trong khi cha thu c n c, ngn hng vn phi tr cho ngi gi mun rt vn.Khi li sut h,+ Ngi gi tin i duy tr li sut c n ht k hn gi. Tip theo, h lunchn ngn hng chu tr li sut hay tm phng n u t c mc sinh li cao hn.Ngn hng buc phi chy theo hiu ng domino hay chp nhn gim ngun huy ng.+ Ngi vay tin lo tr n c, thm ch tm cch tr trc hn c th xin vayli theo li sut thp hn. Hn na, nu li sut gim, sc hp dn, p lc xin vaytng cao gy mt cn i gia ngun v s dng vn trong ngn hng.Nh th, ri ro li sut c kh nng gy ri ro thanh khon cho ngn hng.Nguyn nhn cui cng l s thay i t gi hi oi trn th trng. Do tnghp t nhiu nguyn nhn, t gi hi oi bin ng lin tc ngy cng nh m. Khit xc nh trng thi ngoi t, ngn hng chn lun khu v ri ro hi oi chomnh, l mc ti a ngn hng c kh nng chu ng c tn tht (nu c). Trongkinh doanh ngoi t ngn hng, c hai khuyn co thng xuyn l phi lun cnbng trng thi ngoi hi v tuyt i khng lao theo vic u c y mo him. Trongthc t, trn th gii c khng t trng hp bn r ngn hng c b dy hng trmnm lch s (vi gi 1 USD) sau cc bn tuyn n ph sn do u c mo him disc hp dn ca chnh lch t gi k vng.Nguyn nhn ny cng ng thi ng cho vic kinh doanh chng khon. Gi cthay i lin tc t cc nguyn nhn kh tin lng thng y nhanh tn tht n mcngn hng sp trc khi kp nhn thc s vic ang din ra. Cho nn, ri ro thtrng (tn gp chung ca ri ro gi ngoi t v chng khon) thng a nhanh nri ro thanh khon.nh gi ri ro thanh khonRi ro thanh khon c nh gi qua ch tiu Trng thi thanh khon rng(Net Liquidity Position - NLP)Trng thi thanh khon rng (NLPt) = ^Cung thanh khon - XCu thanh khonvi:XCung thanh khon = S1+ S2+ S3+ S4+ S5: Cc khon tin gi ang n: Doanh thu t vic bn cc khon dch v: Thu hi tn dng cp: Bn cc ti sn ang kinh doanh v s dng: Vay mn t th trng tin tXCu thanh khon = D1+ D2+ D3+ D4+ D5(D1) : Khch hng rt cc khon tin gi(D2) : Yu cu cp cc khon tn dng c cht lng cao(D3) : Hon tr cc khon vay mn phi tin gi(D4) : Chi ph pht sinh khi kinh doanh cc sn phm v dch v(D5) : Thanh ton c tc cho cc c ngTrng thi thanh khon rng ca ngn hng ti mt thi im c th ri vo mt trongnhng trng hp sau:Thng d thngkhon (LqudtySurplus) kh NLPt > 0Ngn hng trong trng thi tha thanh khon. Tha thanh khon l mt trngthi mt cn bng, xy ra khi nn kinh t hot ng km hiu qu, ngn hng khngtip cn c khch hng hoc khng la chn c nhiu khch hng cho vay.Trong phm vi ca mt ngn hng, y l vic khng khai thc ht tim nng sinh lica ti sn C, chim gi qu nhiu ti sn C dng trc tip hay gin tip khng ckh nng sinh li (tn qu tin mt qu ln), hoc ngn hng tng vn qu nhanh khicha c phng n s dng vn hiu qu.Khi ngn hng ri vo trng thi tha thanh khon, nh qun tr phi kp thi sdng khon tha tm thi u t kim li cho n khi c nhu cu v thanh khontrong tng lai. Thanh khon tha c th c ngn hng dng kinh doanh chngkhon theo dng lt sng (scalp), cho vay trn th trng tin t (ph hp vi thigian nhn ri ca thanh khon tha), hoc gi tin ti cc t chc tn dng khc....Thiu ht thanh khon (Lqudty Defct) kh NLPt < 0Ngn hng trong trng thi thiu vn hot ng. Khi ngn hng khng vnp ng nhu cu chi tr cho khch hng, nhu cu vay vn trong x hith ngn hnggp tnh trng thiu vn tuyt i. Thiu vn tuyt i c th khin ngn hng mtnhng c hi u t tt mang li li nhun, thm ch c kh nng mt khch hng khih phi n ngn hng khc c p ng kp thi nhu cu vay. Vic mt khchhng vay vn s dn n mt khch hng gi tin, v ngn hng thiu vn lm gimlng tin ni ngi gi tin.Khi ngn hngri votrngthi thiuhtthanh khon,nhquntr phikpthi b sung thanh khon p ng nhu cu vn vi chi ph thp nht. Ngn hng cth x l bng cc bin php nh s dng d tr bt buc d ra nu c (do tin gi nygim so vi k trc), bn d tr th cp (cc chng khon ngn hn do Chnh phpht hnh), vay qua m, ti chit khu ti Ngn hng Nh nc, huy ng t thtrng tin t (pht hnh chng ch tin gi c mnh gi ln huy ng vn)....1.2. Qun l ri ro thanh khonKhi nim qun l ri ro thanh khonCho n nay, cha c khi nim thng nht v qun l ri ro. C nhiu trngphi nghin cu v a ra nhng khi nim v qun l ri ro rt khc nhau. Tuy nhinquan im ca trng phi mi c nhiu ngi tn ng hn c. Quan im ny chorng cn qun l tt c mi loi ri ro ca ngn hng mt cch ton din.Qun l ri ro thanh khon l vic ngn hng s dng h thng cc c ch qunl, gii php nghip v v cng c k thut thch hp nhm duy tr thng xuyn trngthi cn bng cung v cu thanh khon, x l kp thi nhng tnh hung ri ro thanhkhon nhng vn m bo kh nng sinh li cho ngn hng. Hay ni cch khc qun lthanh khon l vic qun l c hiu qu cu trc tnh lng ca ti sn v cu trc danhmc ca ngun vn.Qun l ri ro khng c ngha l n trnh m l i din vi ri ro la chnmc gii hn ri ro c th chp nhn c nhm tng kh nng sinh li cho ngn hng.Mc tiu ca vic qun l ri ro thanh khonThanh khon ca ngn hng lin quan trc tip n s an ton v sinh li. Duytr an ton thanh khon, hay kh nng p ng kp thi nhu cu thanh ton l mc tiuquan trng xuyn sut trong hot ng ngn hng. duy tr tnh trng an ton ny,ngn hng phi chp nhn mt khon chi ph nht nh. Ngn hng lun phi cn nhcs nh i gia mc an ton ca thanh khon v kh nng sinh li. Do , mctiu ca qun l ri ro thanh khon trong ngn hng c th c tm gn trong ba nidung sau:Ti thiu ha hu qu ca tn thtLoi tr tn tht t cc ri ro bt ng Ti thiu ha tn tht c th xut hin p ng c cc mc tiu v lm cho hot ng qun l ri ro thanh khonc hiu qu hn, nh qun tr cn tun theo mt s nguyn tc ch o sau:+ Thng xuyn bm st hot ng huy ng v s dng vn trong ngn hng,iu phi cc hot ng ny sao cho ng b.+ Ngi iu hnh thanh khon phi, mt mt, bit d tr nhiu ngun huyng vn khc nhau cng cc chi ph tng ng, xp theo th t t d n kh tipcn, sn sng hon i th t ch ng la chn. Mt khc, ngi ny cng phichun b sn mt s phng n s dng vn xp th t t cao xung thp theo linhun k vng. Ni khc, trong hot ng thng ngy ca ngn hng, mi lung tinra vo, lin tc lm o trng thi thanh khon t thiu ht sang tha v ngc li.+ Nhu cu thanh khon ca ngn hng v cc quyt nh lin quan n thanhkhon phi c phn tch lin tc, trnh ko di trng thi thng d hoc thm ht.Cc phng php o lng thanh khon ca ngn hngHin nay c ba phng php o lng thanh khon c a ra: phng phptip cn ngun vn v s dng vn, phng php tip cn cu trc vn v phng phptip cn ch s thanh khon. Cc phng php ny u c xy dng da trn ginh mi ngn hng ch c th c lng gn ng mc cu thanh khon thc t timt thi im nht nh.Phng php tip cn ngun vn v s dng vnPhng php ny bt ngun t thc t: thanh khon tng khi tin gi tng vcho vay gim; v thanh khon gim khi tin gi gim v cho vay tng. Khi ngunthanh khon v s dng thanh khon khng cn bng nhau, ngn hng phi i mt vikhe h ti tr (financing gap). Khe h ny c o bng chnh lch gia tngngun vn huy ng trung bnh v tng d n trung bnh. Nu khe h ny dng, ngnhng phi c bin php b p bng cc khon tin mt v cc ti sn c tnh lng caohoc vay n trn th trng tin t.Nhng bc chnh trong phngphptipcnngun vnvsdngvnbaogm:+ D on lng tin gi v nhu cu vay vn trong k k hoch (giai on ngnhng c tnh trng thi thanh khon).+ D on nhng thay i v lng tin gi v nhu cu vay vn trong k khoch.+ c tnh trng thi thanh khon rng (thm ht hay thng d) ca ngn hngtrong k k hoch, bng cch so snh mc thay i d tnh v tin gi v cho vay.Mt cch tip cn n gin hn khi c tnh tin gi v nhu cu vay vn trongtng lai l phn chia d bo v s tng trng ca tin gi v nhu cu cho vay thnhba b phn chnh: Phn xu hng c c tnh qua vic xy dng mt ng xu th s dnggi tr ti cc thi im cui thng, cui qu, cui nm i vi tng tin gi v cho vaytrong vng t nht mi nm tr li (hoc theo mt c s thi gian khc, di xcnh xu hng hay t l tng trng di hn bnh qun).Phn ma v o lng s thay i ca tng tin gi v cho vay trong nhngtun, nhng thng nht nh di tc ng ca yu t thi v trn c s so snh vimc tin gi v cho vay ti thi im cui nm gn nht.Phn chu k th hin s sai lch so vi tng lng tin gi v cho vay d tnh(o c bng phn xu hng v phn ma v). S sai lch ny ph thuc vo tnhtrng ca nn kinh t trong nm.p lc thanh khon chu k l yu t rt kh d bo trc. Cc phng php sauy gip a ra nhng du hiu v ln ca nhu cu thanh khon chu k.Phng php tip cn cu trc vn.Mt cch tip cn khc trong vic c tnh yu cu thanh khon ca ngn hngl phng php tip cn cu trc vn. Bc u tin l tin gi v cc ngun vn khcnhau ca ngn hng c chia thnh nhiu nhm da trn kh nng vn b rt ra khingn hng, v d nh:+ Nhmvn"nng":tin gi vvnvay nhy cmvilisuthoc cdtnh b rt khi ngn hng trong k k hoch.+ Nhm vn km n nh: cc khon tin gi ca khch hng trong c mtphn ng k (25-30%) c th b rt khi ngn hng ti mt thi im no trong kk hoch.+ Nhm vn n nh (tin gi c s hay vn c s): khon mc vn m nhqun tr ngn hng tin rng t c kh nng b chuyn khi ngn hng.Tip theo, ngi iu hnh thanh khon phi dnh ring mt phn thanh khoni vi mi nhm vn nu trn (d tr thanh khon vn) c xc nh theo cng thc:D tr thanhT l d tr thanh khon x (Vn tin gi v phi tin gi - D tr bt buc)khon vn _ X L xc nh ca nhm_Mi lc, ngn hng phi lun sn sng thc hin cc khon cho vay cht lngcao, ngha l p ng yu cu hp l ca khch hng tha mn cc tiu chun chtlng tn dng do ngn hng quy nh. Ngn hng phi c d tr thanh khon, vkhi cho vay, vn s ri ngn hng trong mt khong thi gian nht nh. Nh qun lngn hng d tnh con s vay ti a tim nng v cn b tr thanh khon hay khnng cho vay, tng ng vi 100% phn chnh lch gia tng d n thc t v tngcho vay ti a tim nng.Nh vy, tng yu cu thanh khon ca ngn hng s c tnh nh sauTng yu cu thanhD tr thanh + 100% x (Quy m cho vay ti a tim nng - Tng dkhon ca ngn hng= khon vnn hin ti)Nhiu ngn hng s dng xc sut khi quyt nh gi bao nhiu thanh khoncho cc khon tin gi v tin vay. i su vo phng php cu trc vn, nh iuhnh thanh khon c gng lm r trng thi thanh khon tt nht v xu nht m ngnhng c th gp phi v phn b xc sut cho tt c cc trng hp c th.Phng php tip cn ch s thanh khon.Nhiu ngn hng c tnh yu cu thanh khon da trn kinh nghim v mcbnh qun ngnh, ngha l nhu cu thanh khon c c tnh da trn ch s thanhkhon v cc ch bo khc ca trng thi thanh khon.Ch s thanh khon: o lng tn tht m mt ngn hng gnh chu, png nhu cu thanh khon, phi bn tho ti sn so vi mc gi ca ti sn trn thtrng ( iu kin bnh thng). Cng thc o lng ch s thanh khon c xcnh nh sauI = I [Wi x (Pi / P*i) ]I : Ch s thanh khonW; : T trng ca ti sn th i trong danh mc ti snP Gi bn tho ti sn ca ti sn th iP*: Gi th trng ca ti sn th iCc ch bo trng thi thanh khon khc:+ Ch tiu chng khon thanh khon (Chng khon Chnh ph / Tng ti sn):so snh t l nhng chng khon lng m ngn hng nm gi vi tng danh mc tisn ca ngn hng. T l ny cng cao, trng thi thanh khon ca ngn hng cng tt.+ Ch tiu c cu tin gi (Tin gi thanh ton / Tin gi k hn), trong Tingi thanh ton bao gm nhng khon tin gi c th c rt thng qua pht hnh sc;Tin gi k hn bao gm nhng khon tin gi c k hn c nh v phi chu pht nurt vn trc hn. T l ny o lng tnh n nh ca c s tin gi m ngn hng shu, t l ny gim th hin tnh n nh cao hn ca vn tin gi v do yu cuthanh khon s gim.+ Ch tiu chng khon cam kt (Chng khon cam kt / Tng chng khonnm gi): t l ny cng cao, trng thi thanh khon ca ngn hng cng tt.+ Ch tiu u t ngn hn (u t ngn hn / Vn nhy cm): trong u tngn hn bao gm tin gi ngn hn ti ngn hng khc v chng khon ngn hn. Tl ny cng cao gi rng trng thi thanh khon ca ngn hng ang c cng c.+ Ch s v trng thi tin mt (Tin mt v tin gi ti cc t chc nhn tingi khc / Tng ti sn): t l ny cng cao ng rng ngn hng c kh nng vngvng hn trong vic gii quyt yu cu tin mt tc thi nhng li km sinh li.+ Ch s nng lc cho vay (Cho vay v cho thu rng / Tng ti sn): l mt chs thanh khon m v cho vay v cho thu l nhng ti sn c tnh lng thp nht mngn hng nm gi.+ Ch tiu tin gi thng xuyn: tin gi thng xuyn thuc cc ti khon quym nh ca khch hng v cc ti khon ny thng t b rt bt thng.+ Ch tiu tin gi mi gii: tin gi mi gii c mc nhy cm cao i vi lisut v c th b rt ra nhanh chng, ngn hng nm gi cng nhiu tin gi mi giith kh nng khng hong thanh khon cng ln.1.2.4. Cc chin lc qun l thanh khon. x l vn thanh khon, cc ngn hng c th tip cn theo 3 hng sau:to ngun cung cp thanh khon t bn trong (da vo ti sn C), vay mn bnngoi (da vo ti sn N), phi hp cn bng c 2 hng trn.Qun l thanh khon da vo ti sn C (D tr thanh ton, chng khon) thc hin chin lc ny, ngn hng cn gi nhng ti sn c tnh lng cao,ch yu l tin mt v chng khon ngn hn. Ti sn ny c th c nhanh chngchuyn thnh tin v ngc li d dng theo yu cu. Ngoi tin mt v tin gi Ngnhng Trung ng v cc t chc tn dng khc, ph bin nht l tri phiu Chnh ph,ri n c phiu, tri phiu doanh nghip.... Khi ht thanh khon, ngn hng bn ti snd tr ny, khi tha thanh khon, ngn hng li phc hi d tr. Loi ti sn ny khlng nhng sinh li thp, tuy n nh v an ton. Chin lc qun l thanh khon theohng ny thng c gi l s chuyn ha ti sn phi tin mt thnh tin mt.Chin lc qun l thanh khon da vo ti sn C hon ton ch ng t png nhu cu thanh khon cho ngn hng, t b l thuc vo ch th khc. Chin lcny phi chu cc nhc im sau:+ Chi ph c hi khi bn i cc ti sn, do ngn hng mt i ngun thu nhp mcc ti sn ny to ra.+ Chi ph giao dch (ph hoa hng mua bn chng khon).+ Tn tht i vi ngn hng nu thi gi gim lc bn.+ Hiu qu s dng vn b nh hng khi ngn hng phi u t vo nhng tisn c tnh lng cao nhng sinh li thp. y, ngi iu hnh thanh khon lun cn nhc hi ha gia s an ton vmc sinh li cho c ngn hng.Qun l thanh khon da vo ti sn N (i vay)Ngn hng c th i vay trn th trng tin t (lin ngn hng) b p stm thi ht thanh khon. Phng n ng ph ny thng c chn vo cui ngysau phin giao hon (clearing) cui cng, khi khng cn c th bn chng khon, haykp thi gian huy ng thm ngun vn. Cc nghip v thng c s dng bao gm:vay qua m (Over night), vay thanh ton b tr ca Ngn hng Trung ng,...Chin lc qun tr thanh khon da trn ti sn n c hu ht cc ngn hngln s dngrngri, c th pngn100% nhucu thanh khonca h.Mtshnh thc c s dng nh:+ Vay t cc t chc tn dng khc trn th trng lin ngn hng v/hoc tichit khu ti Ngn hng Trung ng.+ Nhn tin gi khng k hn, c k hn v cc loi tin gi khc ca c nhnv t chc kinh t.+ Pht hnh k phiu, tri phiu, chng ch tin gi huy ng vn ca cc tchc, c nhn trong v ngoi nc.Hn ch ca chin lc ny l ngn hng b ph thuc vo th trng cho vaykhi gii quyt thanh khon (nhng ng thi cng em li li nhun cao). Ngi iuhnh thanh khon s cn nhc chnh lch gia li sut cho vay v i vay khi quyt nhchn phng n ng ph. Li sut r trn th trng tin t lin ngn hng c th l libt cp hi. K hn vay trn th trng ny thng rt ngn (theo ngy hay tun); vicdng ngun ny cho vay li, tim n ri ro k hn, sm y ngn hng ri vo vnglun qun ca ri ro k hn, ri ro th trng v ri ro thanh khon. V ic vay mn qunhiu thng b nh gi l c kh khn ti chnh khin Ngn hng Trung ng smch ri gim st c bit. Khi thng tin ny lan rng, ngi gi tin s rt t, ngnhng phi tn thm chi ph huy ng vn. Cc ngn hng khc s thn trng hn trongquan h vi ngn hng ang gp ri ro thanh khon trnh b nh hng ly.Chin lc cn i thanh khon gia ti sn C v ti sn N (Qun lthanh khon cn bng).Do nhng ri ro vn c khi ph thuc vo ngun thanh khon vay mn cngchi ph c hi khi duy tr thanh khon bng ti sn c, phn ln ngn hng dung hatrong vic chn la chin lc thanh khon, ng thi kt hp c hai chin lc trnthnh chin lc qun tr thanh khon cn bng. Ni dung ca chin lc ny l nhucu thanh khon thng ngy c p ng t d tr (tin mt ti qu, cc chngkhon kh mi v tin gi ti cc ngn hng khc). Cc nhu cu thanh khon khngthng xuyn nhng c th d on (theo thi v, chu k v xu hng) c h tr tcc hn mc tn dng tha thun trc vi cc ngn hng i l hoc nhng nh cungcp vn khc. Nhu cu thanh khon t xut kh lng trc s c m bo t vicvay ngn hn tn th trng tin t. Nhu cu thanh khon di hn cn c hoch nhnghim tc v c ti tr t cc cam kt tn dng cng chng khon c th chuynha nhanh thnh tin khi c nhu cu thanh khon.Cc yu t nh hng n vic chn cc phng n d phng khc nhau khi vndng chin lc qun l thanh khon cn bng+ Tnh cp thit ca nhu cu thanh khon+ Thi hn nhu cu thanh khon+ Kh nng thm nhp th trng ti sn n+ Chi ph v ri ro+ D bo li sut+ Trin vng v chnh sch ca Ngn hng Trung ng cng quan h vi Kho bc.+ Cc quy nh lin quan n ngun thanh khon.Gii thiu v quy nh c cu vn v gim st ngn hng Basel 2.Cc chun mc ca Basel 2 v qun l ri ro thanh khony ban Basel v gim st ngn hng (Basel Committee on Banking SupervisionBCBS) bao gm cc thnh vin B, Canada, Php, c, , Nht Bn, Luxembourg,H Lan, Ty Ban Nha, Thy in, Thy S, Anh v M. Hng nm, BCBS lp mtdin n v vic hp tc thng xuyn trong cc vn gim st hot ng ngn hng.Nhng nm gn y, din n ny thnh lp b tiu chun y v gim st hotng ngn hng, bao gm Hip nh Basel 2.Basel 2 a ra mt lot cc phng n la chn, cho php quyn t quyt rtln trong gim st hot ng ngn hng. Basel 2 bao gm mt lot cc chun mcgim st nhm hon thin cc k thut qun l ri ro v c cu trc theo 3 mc:Cp I: Quy nh yu cu t l vn ti thiu i vi ri ro tn dng vri ro hot ng.Cp II: a ra cc hng dn lin quan n qu trnh gim st.Cp III: Yu cu cc ngn hng cn cung cp cc thng tin c bn linquan n vn, ri ro m bo khuyn khch cc nguyn tc ca thtrng.Basel 2 cphmvi pdngrngkhngchcc ngn hng quctm c cccng ty m. i vi ri ro tn dng, Basel 2 a ra cc la chn. C th, 2 phngphp c xut l phng php chun v phng php phn hng ni b. Hip cBasel 2 cn cp n cc vn chnh gm nhng quy nh lin quan n t l vnan ton ti thiu, qu trnh xem xt gim st ca c quan qun l v cui cng l ccquy tc th trng.V t l vn an ton ti thiu (CAR), Basel 2 cp n vn vn t c cat chc tn dng, n phn nh quy m hot ng ca ngn hng thng mi. Vn iul ca ngn hng cng cao, chng t ngn hng c quy m hot ng ln v ngc li,nu vn iu l ca ngn hng t th quy m hot ng ca ngn hng thng mi cngnh. H s CAR phn nh an ton ca ngn hng thng mi. Bng t l ny ngita c th xc nh c kh nng ca ngn hng thanh ton cc khon n c thi hnv i mt vi cc loi ri ro khc nh ri ro tn dng, ri ro vn hnh. Hay ni khc,khi ngn hng m bo c t l ny tc l n t to ra mt tm m chng linhng c sc v ti chnh, va t bo v mnh, va bo v nhng ngi gi tin. Chnhv l do trn, cc nh qun l ngnh ngn hng cc nc lun xc nh r v gim stcc ngn hng phi duy tr mt t l an ton vn ti thiu. Vit Nam theo Thng t13/2010/TT-NHNN, t l ny l 9%, cn theo chun mc Basel m cc h thng ngnhng trn th gii p dng ph bin th vn l 8%.V qu trnh xem xt gim st ca c quan qun l, Hip c Basel 2 quy nhcc quy tc gim st, qun tr v hng dn qun l ri ro i vi cc ngn hng. Qutrnh gim st v qun tr ny khng nhng nhm mc ch khng nh vic cc ngnhng duy tr mt mc vn ph hp i vi ton b nhng ri ro trong hot ng kinhdoanh m cn khuyn khch cc ngn hng pht trin v s dng cc k thut qunl ri ro tt hn.Mt s kha cnh thiu st ca Basel 2 v qun l ri ro thanh khonBasel 2 l mt khun mu quy nh v c cu vn an ton cho th trng ngnhng v cng l mt trong nhng gii php cho vn lin quan n tnh thanh khon.Tuy nhin, sau cuc khng hong ti chnh bt ngun t khng hong ti chnh M,Basel ni ln mt s kha cnh thiu st.Kha cnh th nht, Basel 2 yu cu ngn hng duy tr d tr vn i ph vinhng ri ro t hot ng ngoi bng, cho d nhng ri ro l ngn hn v di mtnm. y l mt yu cu cn thit nhm bo m h tr thanh khon khi khch hngn rt tin, tuy nhin mc bt buc duy tr d tr cn hn ch. Th trng ngycng m rng v cc sn phm ti chnh mi tr nn phc tp hn, ri ro t hot ngngoi bng cng gia tng ln. Do , s tt hn nu cc ngn hng c th gia tng mc vn d tr.Kha cnh th hai, chnh l vic b sung s gim st k lut ca th trng. Xutpht t qu trnh chng khon ha ang din ra mnh m v mc ch ci thin cho sthiu ht thng tin ca cc nh u t, Basel 2 gi v mt h thng m ca, cho phpngi tham gia th trng bit c nhng thng tin v ri ro thit hi, qu trnh gimst ni b v vn iu chnh ca cc t chc ti chnh. Tuy nhin, cho n hin naycha c mt tha hip c th no c thc hin.Kha cnh th ba l tng v mt c s vn mnh s gip hn ch tc ngca c sc thanh khon. Vn y c th l hnh thc ti bo him cho nhng ngitham gia th trng. K t cui thp nin 80, cc nh ch ti chnh da vo lngvn mnh gii quyt nhng ri ro ti chnh c th y ngn hng n kh khn. Tuynhin, trong thc t, khng t ngn hng trng vn ha phi i mt vi vn thanhkhon trong nhng iu kin bt li t khng hong va qua. Vn mnh cha phil an ton tuyt i m quan trng l lng vn c tnh lng nh th no. Do ,thanh khon l mt phn b sung ca ch s kh nng thanh ton.Kha cnh cui cng l Basel 2 mun cng c thm nhng ng dng qun l riro ngn hng. Nhng t chc ti chnh c yu cu thit lp mt h thng gim stni b (ICAAP); h thng ni b ny s xc nh ton b vn h cn i ph vinhng ri ro gp phi, ngoi cc ri ro ngoi bng. Nhng nh gim st ni b ny cnhim v xc nh mc ri ro no c chp nhn ph hp vi mc tiu kinh doanhv nhn dng nhng ri ro ngn hng cn i ph, gi l Qu trnh nh gi v thhin kim sot (SREP). H c th yu cu ngn hng tng vn iu l nhm mc chgim thiu ri ro gia tng. Tuy nhin, mt im hn ch l Basel 2 li qu cao mc ca vic t do quyt nh trong qu trnh gim st ny.Tht ra, ri ro thanh khon c cc nh qun tr ngn hng nhn thc t lu vrt c quan tm theo di ng ph, d n c th cha mang ni dung c h thngv khi qut nh hin nay, nn y ban Basel khng cn phn tch su hn na m chgi gn qua yu cu v an ton vn h s CAR.Bi hc kinh nghim cho cc ngn hng Vit Nam ngy nay v qun l ri rothanh khonCuc khng hong ti chnh ton cu nm 2007, mt ln na lm ni bt tmquan trng ca vic qun l ri ro thanh khon ti cc nh ch ti chnh nhiu qucgia, nht l cc nc ang pht trin v cc quc gia c nn kinh t mi ni.Kinh nghim qun l ri ro thanh khon ca Ngn hng Thng mi Cphn SMBC Nht BnNgn hng thng mi c phn Sumitomo Mitsui (SMBC-Nht Bn) thnh lpnm 1919, khng ch l mt trong nhng NHTM hng u ca Nht Bn, c uy tn vtim lc ti chnh trong lnh vc ngn hng ti chnh ti khu vc Chu Thi BnhDng m cn l mt trong nhng ngn hng hng u th gii v quy m v mc tn nhim. SMBC thc hin chin lc qun l ri ro tiu biu nh sau:Th nht, qun l thanh khon, SMBC lun duy tr mt lng vn cp 1 vcp 2 bng 30% tng tin gi theo quy nh ca Ngn hng Trung ng Nht Bn.Th hai, SMBC cn ch ng thit lp Hi ng qun l chin lc ngn hngp ng nhu cu thanh khon pht sinh bng cch vay nhng ngun vn kh dng tcthi trn th trng tin t v ku gi ngn hng tch ly thanh khon bng cch nmgi cc ti sn c tnh thanh khon cao nhm nng cao cng tc qun l ri ro thanhkhon. Ngoi ra SMBC cn thc hin hp nht ti khon (n gin ha vic gim stv qun l cc khon phi thu v phi tr, ng thi gip kp thi huy ng vn), tptrung tin mt t ng (t ng huy ng tin nhn ri t cc ti khon ph vo mt tikhon chnh)Th ba, SMBC lun ch ng trong khu phng chng ri ro thanh khon. Bncnh , SMBC cn thc hin chin lc pht trin th trng bn l nhm tng thunhp v phn tn ri ro.Kinh nghim t cc s c trong qun l ri ro thanh khonTrn th gii cng nh ngay trn lnh th Vit Nam c rt nhiu nh ch tichnh c danh ting sp v mt kh nng thanh ton. Bo ch tng cp rt t m;tic l trong kh nng hn hp ca mnh, tc gi ch xin php lit k li vi trng hpminh ha.+ Trng hp ca Ngn hng Barings: Nick Leeson mo him qu su vo u cchng khon, chnh lch l khin ngn hng mt vn, b Ta n tuyn b ph sn,c Ngn hng Ing mua li theo gi danh d 1USD.+ Trng hp Lehman Brothers: T vic chng khon ha cc khon tn dng btng sn di chun dn n mt kh nng thanh ton phi ph sn.+ Trng hp ca Tn Ngha Ngn hng ti Si Gn nm 1973: Ngn hng ny qubo dn y li sut huy ng vn ln qu cao gn 40%/nm vt xa cc ngn hngkhc #4%/nm, khng th cho vay ra c, li cn tung ra sn phm c th rt tin btc ni u khi cng ngh cha theo kp trong giao dch trc tuyn nn b la o, chutn tht nng, phi b Ngn hng Trung ng rt giy php hot ng vo cui thng04/1973.+ Trng hp NHTM C phn Chu: Ln u vo thng 10/2003, trc tin nTng gim c Phm Vn Thit b trn, ngi gi t n rt tin gy no ng trnnhiu ng ph ti Tp. H Ch Minh, khin Ngn hng Nh nc Vit Nam phi vtv i gom hng ngn t ng tin mt h tr trong my ngy lin km nhiu bin phpkhc miclpkhng vvicly lan thnhkhnghonghthng, gi cthng hiu ngn hng.Ln tip theo vo thng 08/2012, khi hai ng Nguyn c Kin v L XunHi bbt,lic hintngrttin t, nhngnhkinh nghim, Ngn hng Nhnc ng ph tt, nhanh chng lm ch tnh hnh.D do nguyn nhn ngoi sinh - t tin n ngoi x hi - hay t nguyn nhnni sinh - cc ri ro o c, tc nghip, vn hnh, th trng, tn dng, k hn khipht sinh kt hp, u cng hng vi nhau v ri ro thanh khon. Qu mtngng nht nh, ri ro thanh khon s vt khi tm khng ch ca ngi iu hnh.Lc y, nu khng tch cc tp trung bin php ng ph kp thi - khng loi tr s htr t c h thng ti chnh-ngn hng, nht l ca Ngn hng Trung ng - vic thiuht thanh khon nhanh chng dn n mt kh nng thanh ton, ri ph sn. VitNam, hinnay, Ngn hng Nhncthngcan thip,khng btc tchctndng no ph sn, n nh kinh t trong nc.S bo tr ca Ngn hng Nh nc khng th ko di mi c theo tintrnh hi nhp kinh t ca t nc. Chc nng can thip h tr phi tr v cho Bohim Tin gi vi kh nng hn ch hn nhiu. Mi th tc s phi noi theo thng ltp qun quc t.Kt lun Chng 1Chng 1 a ra mt l thuyt tng quan v thanh khon, ri ro thanh khon vhot ng qun l ri ro thanh khon ti cc t chc tn dng. Bn cnh , nghin cucng trnh by mt s bi hc kinh nghim v qun l ri ro thanh khon trn th giiv Vit Nam. Tc gi hy vng nghin cu s lm r hn s khc nhau gia hai thutng "tnh lng" v "tnh thanh khon", cng nh cung cp mt c s l thuyt lm nntng cho nhng phn tch nh gi chng 2.CHNG 2THC trng qun l Ri ro thanh khon ti ngn hngTHNG MI C PHN QUN I Qu trnh pht trin v li th kinh doanh ca Ngn hng Thng mi cphn Qun i (MB)Qu trnh hnh thnh v pht trin ca MBNgy 04/11/1994, MB ra i nhm p ng yu cu dch v ti chnh cho ccdoanh nghip qun i, theo Giy chng nhn ng k kinh doanh s 0100283873ngy 30/09/1994 do S K hoch v u t H Ni cp v Giy php s 0054/NH-GPngy 14/09/1994 ca Ngn hng Nh nc Vit Nam.Vi 20 t VND vn iu l ban u, ch yu t vn gp ca cc c ng snglp, n nay vn iu l tng hn 500 ln t 11,256 t VND. Gi tr vn iu ltng thm khng ngng tng ln.V c cu c ng, tnh n cui 2013, 73,3% vn c phn do cc t chc kinht nm gi, trong cc t chc trong nc chim 63,38% (tiu biu c Vietcombank9,6%, Tp on vin thng Qun i - Viettel 15%, Ngn hng thng mi c phnHng Hi Vit Nam 9,3%...). Cc t chc nc ngoi hin ang nm gi 9,92% vn cphn. 26,62% vn c phn cn li do cc c nhn trong nc nm gi; cc c nhnnc ngoi ch nm gi 0,08%. C cu c ng a dng ny gip MB gim thiu ri robin ng ngun vn khi nn kinh t gp kh khn. C ng chin lc Viettel cng lli th ring ca MB do Viettel rt mnh trong ngnh vin thng. Do , MB cn khnng tip tc tng vn iu l trong thi gian ti. Tuy nhin, MB vn cha c c ngchin lc nc ngoi h tr v ti chnh, cng ngh, kinh nghim qun l iuhnh.NmtngvnVn iu lti ngy31/12(t ng)Gi trvn tngthm(t ng)Hnh thc tng vnn vcp20061 045,2595,2t 1: Pht hnh cho c ng hinhu, CBCNV v c phiu thngt 2: Pht hnh c phiu cho cng hin huNHNN20072 000954,8t 1: Pht hnh cho c ng hinhut 2: Pht hnh cho c ng hinhuNHNNUBCKNN20083 4001 400t 1: Pht hnh c phiu tr c tct 2: Pht hnh c phiu t chuyni tri phiu chuyn i nm 2006t 3: Pht hnh cho c ng hinhu, CBCNV v c ng chin lcNHNNUBCKNN20095 3001 900t 1: Pht hnh c phiu t chuyni tri phiu chuyn i t 1 nm2007t 2: Pht hnh c phiu t chuyni tri phiu chuyn i t 2 nm2007t 3: Pht hnh cho c ng hinhu, CBCNV v c ng chin lcNHNNUBCKNN20107 3002 000t 1: Pht hnh cho c ng hinhu, CBCNV v c ng chin lct 2: Pht hnh c phiu thngNHNNUBCKNN20117 3000201210 0002 700Pht hnh cho c ng hin hu,CBCNV v c ng chin lcNHNNUBCKNN201311 2561 256Pht hnh cho c ng hin hu,CBCNV v c ng chin lcNHNNUBCKNNNgun : Bo co ca MBSTTi tngS lng c ngT l s huvn c phn(%)1C ng t chc778.796.56473,30Trong nc673.371.44263,38Nc ngoi105.425.1229,922C ng c nhn283.703.43626,70Trong nc282.880.86526,62Nc ngoi822.5710,08Tng1.062.500.000100%Ngun3aocoBV m hnh t chc ca MB, c xy dng theo trc dc, bo m nguyntc cn bng thu nhp - ri ro - tng trng - kim sot. Vi m hnh ny, MB c thtp trung vo cc lnh vc kinh doanh mi nhn, qun tr ri ro hiu qu, ng thitng cngqunltptrung theo cckhixuynsut tHis n chi nhnh vphng giao dch. Tnh n 30/06/2013, MB c 1 Hi s chnh, 1 S Giao dch, 1 chinhnh ti Lo, 1 chi nhnh ti Campuchia, 178 chi nhnh v cc im giao dch ti 32tnh/thnh ph trn c nc. Mng li ny gip MB tip cn v cung cp nhanh vthun tin cc dch v ti chnh cho nhiu khch hng khc nhau.S 2.1 : C cu t chc ca MBQua 19 nm hot ng, vi nng lc ti chnh v kh nng cnh tranh vngvng, MB ngy cng ln mnh vi nh hng tr thnh tp on vi ngn hng mMB v cc cng ty con hot ng v dch v ti chnh (ngn hng, bo him, chngkhon) v bt ng sn ti Vit Nam. Hin nay, MB ang c 5 cng ty trc thuc lCng ty C phn Chng khon MB, Cng ty TNHH Qun l N v Khai thc Ti snNgn hng TMCP Qun i, Cng ty C phn a c MB (u t v kinh doanh btng sn), Cng ty c phn Viet R.E.M.A.X (u t, pht trin, kinh doanh vn phngcho thu). Cc cng ty ny hot ng hiu qu v tng bc khng nh l thng hiuc uy tn.Vi dch v v sn phm a dng, MB pht trin mnh v nhanh chng m rnghot ng sang cc phn khc th trng mi ngoi th trng truyn thng ban u.Trong 6 nm qua, MB lin tc c xp hng A - tiu chun cao nht theo Ngn hngNh nc Vit Nam.Li th kinh doanh ca MBSau 19 nm xy dng v pht trin, MB dn khng nh v th ca mt ngnhng thng mi c phn ln ti Vit Nam. Vi s tng trng ton din, li nhunnm sau lun cao hn nm trc, bo m tt quyn li cho c ng, MB ckhch hng tin tng vng chc. MB t c nhng kt qu n tng nh nhng lith kinh doanh so vi cc ngn hng khc bao gm:M hnh t chc v hot ng pht trin theo trc dc, bo m nguyn tc cnbng thu nhp - ri ro - tng trng - kim sot. Vi m hnh ny, MB qun l theo cckhi xuyn sut t Hi s n chi nhnh v phng giao dch.H thngquntrrirohiuqu lmttrong nhng nn tngquantrngthc hin thnh cng chin lc ca ngn hng trong giai on 2011-2015. MB khngngng hon thin cng tc qun tr ri ro theo hng ton din, hiu qu trn c sBasel II. MB l mt trong nhng ngn hng i u trong vic p dng m hnh v cccng c qun tr ri ro chnh thng theo Basel II. MB v ang hon thin h thngxp hng - ph duyt tn dng khch hng c nhn v doanh nghip siu nh theophng php thng k vi chnh xc cao, ngoi ra, cn p dng phng php VARvo o lng v qun tr ri ro th trng cho ton b danh mc Tradingbook. Vicqun tr ri ro tp on v cc chi nhnh nc ngoi cng c pht huy, gip khuqun tr c ton din, bn vng v n nh hn.Thng hiu ca MB c xy dng v pht trin trong 19 nm hot ng, cch ng vng chc trn th trng. MB ang xy dng hnh nh ca mt ngn hngnng ng, tin cy, bn vng vi mt v th n nh, ng gp vo thnh cng chungca khch hng, ca ngn hng v ca cng ng.u th v vn v c ng. MB c mt c cu c ng bn vng, vi cc cng chnh l cc doanh nghip v nh ch ti chnh ln nh: Tp on Vin thngQun i (Viettel), Vietcombank, Tng cng ty Trc thng Vit Nam, Tng cng tyTn cng Si Gn....u th ny gp phn tng vn iu l, to c s vng chc cho spht trin khng ngng trong kinh doanh.u th v ngun vn huy ng. Ngun vn huy ng ca MB rt a dng, t ccnhm khch hng khc nhau nh c nhn, doanh nghip, t chc tn dng, trong ngun vn huy ng n nh t th trng 1 (dn c v cc t chc kinh t) chim ttrng ln.Khch hng a dng v bn vng. MB c hng chc vn khch hng l ccTng cng ty, tp on, nh ch ti chnh, cc doanh nghip va v nh, h gia nh,c nhn thuc mi ngnh ngh. MB to c quan h gn b vi khch hng, to tin m rng th phn.i u trong vic p dng cng ngh mi, trin khai thnh cng h thng ngnhng li (core banking), xy dng h thng lu tr d liu thng minh (data ware-house), h thng thng tin qun tr (MIS), h thng qun tr ri ro ti trung tm d liu& trung tm d liu d phng ca ngn hng. Trn c s qun l d liu tp trung tHi s n cc im giao dch, MB c th ra quyt nh kinh doanh nhanh chng vqun l ri ro hiu qu. Ngoi ra, MB cn cung cp dch v Bankplus vi Viettel (tngs giao dch thc hin 500.000 ln/1 thng, t l li 0,37% thp nht trong s cc ngnhng s dng dch v theo thng k ca Viettel. MB cn trin khai thnh cng knhthanh ton in t vi cc i tc khc ngoi Viettel nh VNPAY, MPLUS...Vi mongmun mang n tri nghim tt hn cho khch hng, MB ang nng cp h thngInternet Banking (eMB) thay th h thng hin ti vi giao din thn thin v d sdng hn.u th trong vic cung cp cc dch v ti chnh trn gi, a dng thng qualin kt vi cc cng ty thnh vin v cc i tc khc. Vi mc tiu tr thnh Tpon ti chnh a nng hng u, MB thnh lp cc cng ty thnh vin kinh doanhchng khon, qu, bt ng sn nhm a dng ha sn phm dch v, cung cp dch vtrn gi, khng ngng m rng khch hng. MB cn lin kt vi cc Tng cng ty,Tp on ln cung cp cc dch v a dng cho khch hng nh: sn phm lin ktvi Tp on Vin thng Qun i (Viettel), Tp on Bo him Prudential, VNpost....S lc hot ng kinh doanh ca MB t 2009 n 2013Hot ng tn dngHot ng tn dng l hot ng mang li doanh thu v li nhun chnh choMB. MB cho cc t chc, c nhn vay di nhiu hnh thc nh vay ngn, trung v dihn, vay tn chp hoc c ti sn m bo, cho vay theo nhiu loi tin. MB cn thamgia ti tr vn cho nhiu cng trnh kinh t quc phng, dn sinh trng im. Trongnhng nm qua, MB lun c mc tng trng tn dng kh cao v s lng khch hngv quy m d n tn dng. S lng khch hng tn dng tng bnh qun trong 5 nm2009-2013 vo khong 10.00%/nm.n v: t VN20092010201120122013D n cho vay khch hngca Ngn hng27,06445,28158,10873,91287,278Cho vay cc TCKT, c nhntrong nc26,95845,10357,79973,38886,484Cho vay chit khu thngphiu v cc giyt c gi1061107316482Cho vay bng vn ti tr, ythc u t96117202186236Cc khon tr thay khch hng0002276Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBD n cho vay nm 2010 l 45,282 t ng (tng 18,217 t ng, +67.31% sovi nm 2009). D n cho vay nm 2011 l 58,108 t ng, (tng 12,826 t ng,+28.33% so vi nm 2010). D n cho vay nm 2012 l 73,912 t ng (tng 15,804t ng, +27.20% so vi nm 2011). D n cho vay nm 2013 l 87,278 t ng (tng13,366 t ng, +27.20% so vi nm 2011). y l mc tng trng kh cao so vimt bng tng trng tn dng 8.91% ca ton ngnh.D n ca t chc kinh t thng xuyn chim 86.8% tng d n ca MB, chyu l cc doanh nghip ngoi quc doanh trong cng nghip ch bin (26.75% d n),sn xut v phn phi in, kh t v nc (11.44% d n) v sa cha xe c ngc, m t, xe my, dng c nhn v gia nh (16.16% d n).Bng 2.4: D n cho vay theo k hn ca MB t 2009 n 2013n v: t VN20092010201120122013Phn tch d n cho vaykhch hng theo thi gian27,06445,28158,10873,91287,278N ngn hn15,75729,23638,92953,08563,666N trung hn7,48710,10211,64112,26312,397N di hn3,8205,9437,5388,56411,215Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBMB tp trung cho vay ngn hn - chim 71% tng d n, gip gim thp ri rothanh khon, nhanh chng thu hi vn, p ng kp thi cc nhu cu cho vay hay chitr trong hot ng hng ngy ca ngn hng. m bo an ton v tn dng, m hnh ph duyt tn dng c thnh lp, cs tham gia ca Hi ng tn dng gm cc chuyn gia cao cp m bo cht lngcao nht, phc v 4 nhm i tng khch hng l doanh nghip ln, nh ch tichnh, doanh nghip va v nh, c nhn vi chc nng thm nh v quyt nh phduyt tn dng theo phn cp thm quyn trong tng thi k.Khch hng l doanh nghipMB ti tr cho nhiu Tp on kinh t, Tng cng ty ln thc hin nhiu d ntrng im ca quc gia, d n pht trin cc ngnh kinh t c bn ca t nc nh:Tp on Du kh Vit Nam, Tp on Than Khong sn Vit Nam (TKV), Tp onSng , nhm d n nng lng in ca Tng Cng ty Truyn ti in Quc gia.MB ng gp tch cc vo s pht trin kinh t Vit Nam v s thnh cng cakhch hng.MB v ang tch cc trin khai chin lc khch hng SME nhm khai thcth mnh, tim lc kinh t to ln cng nh phn tn ri ro tn dng. MB ti tr mt smt hng l th mnh xut khu ca Vit Nam nh nng sn xut khu cho Cng ty Cphn Lng thc Hu Giang, Cng ty Lng thc ng Thp (DAGRIMEX), TngCng ty Lng thc Min Nam (VINAFOOD 2), Cng ty Intimex...MB cn ch ng thit k nhiu sn phm lin kt vi cc i tc chin lc khai thc th mnh v t li ch hp tc ti a nh sn phm e-services, chng trnhlin kt thanh ton ph dch v Logistics, sn phm Bancassurance t. MB hin angtch cc trin khai sn phm lin kt trong lnh vc xng du, vin thng, phn phi,sn phm thu thu v bo lnh thu cho cc doanh nghip thng qua hp tc vi TngCc Hi quan v Kho bc Nh nc Trung ng.Khch hng c nhni tng khch hng c nhn c phn khc v nh gi l ph hp vi chinlc pht trin ca MB. Vic cp tn dng cho khch hng c nhn c xem xt trnnguyn tc thn trng, c c ch kim sot cht ch khi cho vay v khch hng phip ng iu kin v ti chnh, kinh nghim kinh doanh, t cch o c...theo quynh ca MB.D n cho c nhn vay tng ng k chim t 15% - 20% tng d n. Cui nmd n khch hng c nhn l 8,073 t VND (t 110.33% so vi nm 2010), vo31/12/2012, l 9,264 t VND (t 114.75% so vi nm 2011) v n 2013, l 86,484 tVND.Cht lng danh mc tn dngMB lun buc vic tng trng v pht trin d n tn dng phi m bo chtlng tt nht. Danh mc tn dng lun c kim sot cht ch. Trong nhiu nmqua, MB duy tr c cht lng danh mc tn dng tt v kim sot n xu chtch, lun gi t l n xu (NPL) di 2.5%. Vic thng nht h thng quy trnh, mubiu hp ng tn dng, bo lnh trong ton h thng v vic tr thnh NHTM C phnVit Nam u tin c Ngn hng Nh nc cho p dng H thng xp hng tn dngni b, chnh sch phn loi n v trch lp d phng theo phng php nh tnh gipMB qun tr ri ro tn dng mt cch bi bn, chuyn nghip theo thng l quc t.Bng 2.5: Phn loi n v t l n xu ca MB t 2009 n 2013n v: t VN20092010201120122013D n cho vay khch hngca Ngn hng27,06445,28158,10873,91287,278N tiu chun25,77944,04354,76669,51281,234N cn ch 8186252,4043,0293,899N di tiu chun213125305299653N nghi ng7771111433674N c kh nng mt vn177417520639818T l n xu1.73%1.35%1.61%1.86%2.46%Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBnh gi cht lng tn dng. Trong bi cnh n xu ca ton h thng tngmnh th n xu ca MB cng c din bin tng t. T l n xu vo cui nm 2012l 1.86%, tng 1.61% so vi nm 2011. Nm 2012, d n xu ngnh ngn hng tngln trn 8% nhng MB vn gi c n xu mc 1.86%, thp hn so vi cc ngnhng u ngnh. Trong nhm n xu, n di tiu chun gim nh trong nm 2011,N c kh nng mt vn tng, c bit tng mnh trong nm 2013, chim n74.5% tng n xu. N nghi ng tng gp 4 ln vo cui nm 2012. T l trch lp dphng ri ro trn n xu ca MB l 95% vn l mt t l kh tt.Hot ng huy ng vnMB s dng ng b v linh hot nhiu gii php nhm to s n nh trongvic thu ht cc ngun vn, phc v kinh doanh. MB huy ng vn t cc t chc kinht v c nhn qua nhiu knh khc nhau. Ngun vn huy ng t cc t chc kinh tthng qua mng li bn hng, qun l v h tr theo trc dc t cc khi CIB (doanhnghip ln v cc nh ch ti chnh), SME v khch hng c nhn em li hiu qu.Cc hnh thc huy ng vn ca MB rt a dng, linh hot nhm p ng tt nht nhucu gi tin ca doanh nghip v c nhn.Bng 2.6: C cu huy ng vn ca MB t 2009 n 2013n v: t VN20092010201120122013C cu huy ng vn caNgn hng59,27996,954120,954152,357159,690Tin vay t NHNN4,7088,76904890Tin gi v vay t cc TCTDkhc11,69716,91626,67330,51221,423Tin gi ca KH (t t chckinh t v dn c)39,97865,74189,548117,747136,089Vn ti tr y thc u t chovay476117201189178Pht hnh giy t c gi2,4205,4114,5323,4202,000Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBTrong bi cnh khng hong ti chnh v cnh tranh gay gt gia cc ngn hng,huy ng vn ca MB so vi cc nm trc vn tng trng. Tng trng huy ngvn mc kh cao trung bnh khong 30%. Kh nng huy ng vn cao v n nhny gip kim sot tt ri ro thanh khon trong bi cnh chung hin nay. th 2.1: C cu tin gi ca khch hng (theo i tng khch hng)20092010201120122013Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBTin gi ca cc t chc kinh t v dn c chim hn 70% tng vn huy ng.MB huy ng t cc t chc kinh t nhiu hn so vi t c nhn, trong khi cc ngnhng ln nh Vietcombank, Vietinbank li huy ng nhiu t c nhn, mt phn domng li ca MB cha ph rng khp v thng hiu cha bng cc ngn hng ln.Nhng y cng l mt li th ca MB v c th huy ng vn vi chi ph thp. Trongchin lc pht trin di hn, MB vn ch trng n ngun tin t dn c, l mt cuphn quan trng n nh ngun vn cho kinh doanh.Bng 2.7: C cu tin gi theo i tng khch hng t 2009 n 2013n v: t VN20092010201120122013Tin gi ca KH (t t chckinh t v dn c)39,97865,74189,548117,747136,089* Tin gi ca TCKT24,78642,30359,01676,71586,057* Tin gi ca c nhn15,19223,43830,53241,03250,032Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBCc khon tin, vng gi k hn chim t trng cao, hn 50% so vi cc loihnh huy ng khc.Bng 2.8: C cu tin gi theo hnh thc huy ng t 2009 n 2013n v: t VN20092010201120122013Tin gi ca KH (t t chckinh t v dn c)39,97865,74189,548117,747136,089* Tin, vng gi khng k hn14,56720,08724,54735,57639,261nhnkci1n,Tin*23,17039,80948,82264,91973,130* Tin gi vn chuyn dng1973,1148,3221,3711,160* Tin k qu2,0442,7317,85715,88122,538Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MB20092010201120122013 th 2.2: C cu tin gi ca khch hng theo hnh thc v thi hn huy ngNgun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBNgun vn huy ng bng VN v ngoi t gi t trng kh n nh l mt lith ca MB do li sut huy ng bng ngoi t kh thp so vi li sut huy ng VN.MB c th tn dng ngun ny cho vay ngoi t v kinh doanh ngoi hi.Bng 2.9: C cu tin gi theo loi tin t 2009 n 2013n v: t VN20092010201120122013Tin gi ca KH (t t chckinh t v dn c)39,97865,74189,548117,747136,089* Tin gi bng VN28,45351,53467,60191,828109,734* Tin gi bng ngoi t11,52514,20721,94725,91926,355Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBNgun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MBCng vi cc sn phm huy ng vn truyn thng a dng, vic trin khai ccdch v ngn hng hin i nh qun l dng tin, qun l tin mt v t vn ti chnh mang li cho MB ngun vn rt n nh.Hot ng u tNm 2012, c cu u t ca MB gm 95% u t chng khon, 4% gp vndi hn v 1% chng khon kinh doanh. Nhm gim bt ri ro trong hot ng, MBang gim dn c v quy m v t trng ca chng khon kinh doanh (ch cn 1%trong khi nm 2011 l 5%).Chng khon kinh doanh (c phiu) gim mnh, nm 2012, ch cn 490 tng, gim 59% so vi cui nm 2011. Danh mc chng khon kinh doanh ca MBgm c phiu cha nim yt (gim 96%) so vi nm 2011 nn tnh thanh khon cadanh mc u t chng khon c ci thin kh nhiu. Tuy nhin mc ri ro cadanh mc cn kh ln khi d phng gim gi chng khon kinh doanh cn kh cao vi291 t ng tng ng vi 53%.Chng khon u t (chng khon n c mc an ton cao) tng mnh t19,872 t ng nm 2012, trong c chia thnh hai loi l chng khon u t snsng bn l 37,806 t ng (chim 90% tng chng khon u t) v chng khonu t gi n ngy o hn. Phn chng khon u t sn sng bn ch yu baogm chng khon n do Chnh ph pht hnh, chng khon n do Chnh ph bo lnh.Khon ny c nh gi c an ton kh cao. Phn chng khon u t gi nngy o hn ch yu l chng khon n do cc t chc tn dng khc pht hnh vchng khon n do cc t chc kinh t trong nc pht hnh. Khon u t ny kh riro nn MB trch lp d phng gim gi 566 t ng.u t vo cng ty lin kt. Nm 2012, MB tng t l s hu ti Cng ty Cphn bo him Qun i ln 49.76%, l nhng khon u t tng i t ri ro.u t gp vn di hn. Danh mc u t di hn ca MB c tng gi tr n31/12/2012 l 1,412 t ng, trong 41% u t vo t chc kinh t, 37% u t vocc d n di hn v 15% u t vo qu u t.i vi chng khon u t v chng khon kinh doanh, MB trch lp dphng vi t l nht nh; i vi khon u t gp vn di hn, MB cha trch lp dphng nn cha phn nh c ht ri ro tim n i vi hot ng u t ny.nh gi kt qu kinh doanh ca MB t 2009 n 2013Nm 2012, nn kinh t th gii phi i mt vi ba thch thc ln: khng hongn cng ti chu u, nn kinh t M vi gi cu tr (QE) v vch ti chnh lmkinh t cc nc Chu u tng trng chm li. D Chnh ph nhiu nc thc thi ccgii php nhm khi phc v thc y tng trng, nhng cc du hiu hi phc vncha r nt. Kinh t Vit Nam trong nm 2012 c nhng im sng nh hng lot giiphp v qun l nh nc nh: lm pht c kim ch mc 6.81%, li sut gim, thtrng lin ngn hng c cu thot khi khng hong thanh khon, t gi v cn cnthng mi tng i n nh, d tr ngoi t tng, n cng nm trong mc kim sot.Tng trng kinh t nm 2012 ch t 5.03%. Nn kinh t cn tn ti nhiu vn nh:th trng bt ng sn cha chuyn bin v ngy cng gy p lc ln nn kinh t,hng tn kho ln cng nhng kh khn v vn v th trng khin hng lot doanhnghip b ph sn.Ngnh ngn hng cng y bin ng, n xu lin tc tng cao, 8/9 ngn hngyu km c Ngn hng Nh nc ph duyt phng n ti c cu ko theo hng lotthay i trong Ban lnh o s ti. Nm 2012 cng c nhiu s kin la o v viphm php lut nh hng n uy tn ca ngnh. Qu trnh ti c cu cc ngn hngc trin khai v t mt s kt qu nht nh. Thanh khon ca cc ngn hng cci thin, n xu c nh lng minh bch hn c gii php ph hp, hiu qu.Hu ht cc ngn hng k c cc n v ln u gim li nhun so vi nm 2011nh NHTM C phn Chu, NHTM C phn Si Gn Thng Tn, NHTM C phnXut nhp khu Vit Nam.... Trin vng nm 2013 vn cha sng sa do p lc n xuv vic tip tc ti c cu cc ngn hng yu km. Tng trng tn dng d kin thp.Mc tng trng chung kh t c nh trc trong khi kh ct gim thm chi phhot ng. MB vn duy tr tc tng trng kh tt, d c gim so vi nhng nmtrc nhng vn mc cao trong ngnh.Bng 2.10: Kt qu kinh doanh ca MB t 2009 n 2013n v: t VN20092010201120122013Tng ti sn69,008109,623138,831175,610180,381Vn ch s hu6,8888,8829,64212,86415,148Thu nhp li thun1,8383,5195,2226,6036,124Thu nhp ngoi li815569-751,211687Tng thu nhp hot ng2,6544,0885,1477,8137,660Tng chi ph hot ng7841,2541,8812,6972,746Li nhun t HKD trc dphng1,8692,8343,2665,1174,914Chi ph d phng ri ro3645466412,0271,892Li nhun trc thu1,5052,2882,6253,0903,021Li nhun sau thu1,1741,7451,9152,3202,286ROE17.04%19.65%19.86%18.03%15.09%ROA1.70%1.59%1.38%1.32%1.27%Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013Nm 2012, MB hon thnh phn ln cc ch tiu k hoch v pht trin n nhvi n xu c kim sot, khng c nhng li ch nhm lin quan, vt qua kh khnv thanh khon, ng thi tn dng c hi vn ln trong nhm cc ngn hng ccng quy m.So vi nm 2011, tng ti sn v ngun vn ch s hu nm 2012 ca MB tngln lt l 26% v 33%. Huy ng vn t khch hng (bao gm tin gi v giy t cgi) tng 29%, d n cho vay tng 26%. T l an ton vn ti thiu ca ngn hng ncui nm 2012 l 11.15%, ln hn nhiu so vi mc ti thiu 9% theo quy nh. T ln xu cui nm 2012 l 1.84%, n 30/06/2013 l 2.44%. MB lun trch lp d phngri ro tn dng y theo quy nh ca Ngn hng Nh nc. Do qun l hiu qu chiph hot ng nn li nhun trc thu tng trng tt qua cc nm.Nm 2012, li nhun trc d phng tng 57% nhng li nhun sau thu chtng 9% do trch lp d phng ri ro kh nhiu. MB cng c mc sinh li n tngtrong nm 2012 vt qua nhiu ngn hng ln nh ACB, Vietcombank, Sacombank,Eximbank.... D c vn ch s hu v tng ti sn ln nht nhng mc sinh li caMB thi gian qua l kh cao vi ROE 15% v ROA 1.27% trong nm 2013.Qun l ri ro thanh khon ti Ngn hng Thng mi C phn Qun iKhung php l cho qun l ri ro thanh khonQuy nh ca Nh ncH thng php lut Vit Nam ngy cng c hon thin. Vic ban hnh LutNgn hng Nh nc, lut cc T chc tn dng, Lut thanh tra gp phn hon thinmt bc quan trng trong khun kh php l v gim st ngn hng. Ni dung gimst c xy dng trong cc Quyt nh s 398/1999/Q-NHNN v bo m kh nngchi tr hay nh gi tnh thanh khon ca Ngn hng, Quyt nh s 06/2008/Q-NHNN v xp loi NHTM c phn, Quyt nh s 457/2005/Q-NHNN v cc t lm bo an ton trong hot ng Ngn hng, Quyt nh s 493/2005/Q-NHNN vphn loi n, trch lp v s dng d phng x l ri ro... phn no p ng cyu cu v bo m an ton cho h thng ngn hng.Cc quy nh ny c xy dng trn c s p dng chun mc v thng lquc t ph bin v thc tin hot ng ngn hng ti Vit Nam. Tuy nhin, cng vis pht trin ngy cng nhanh, mnh v hi nhp quc t ngy cng su rng ca hthng ngn hng Vit Nam, cc quy nh ny bc l nhiu im hn ch v kmhiu qu trong vic bo m an ton hot ng v qun l ri ro tn dng ca cc tchc tn dng Vit Nam. Khung php l v qun tr ngn hng ti Vit Nam cnhng cn mt s im cha ph hp vi thng l quc t, nh: U ban lng thng,U ban c (i vi cc v tr nhn s ch cht ca ngn hng) thuc Hi ng quntr cha phi l yu cu bt buc phi c; cha nhn mnh tm quan trng v s thamgia ca cc thnh vin c lp, khng c quan h kinh t vi ngn hng trong cc uban thuc Hi ng qun tr. Cc u ban thuc Hi ng quan tr cha c knh boco, thng tin hiu qu v cc cng c qun l ph hp; hu ht cc u ban cha thchin y chc nng ca mnh. Chnh sch cng b v minh bch thng tin cha y.Cc chinlcqun l thanh khoncahuht cc tchctndngcn khchung chung. Cc t chc tn dng cha c cng c ph hp lng ho ri ro, boco phc v qun l thanh khon ch yu l ngn hn (thng di 2 tun), thiu ccbo co phn tch di hn phc v mc tiu huy ng v s dng ngun vn hiuqu. D c cu t chc qun l ri ro thanh khon c xy dng, nhng vn hnhcha hiu qu, vai tr ca ALCO cn m nht. Cc cng c nh phn tch v qun tr lch thi gian, tnh hung, ri ro tp trung, nh hng ca cc cam kt cho vay chagii ngn. cha c p dng ph bin v linh hot. Rt t t chc tn dng xy dngk hoch (gi nh) i ph vi khng hong thanh khon, nu c xy dng th cngcha c luyn tp v cp nht thng xuyn, lin tc.Cho n nay, cng vi pht trin ca h thng ngn hng c v quy m, slng v loi hnh, mt s chnh sch ca Ngn hng Nh nc cng gy tc ngkhng tt cho cc NHTM. Thng t s 15/2009/TT-NHNN ngy 10/08/2009 quy nhk t ngy 24/09/2009 t l ti a ca ngun vn ngn hn c s dng cho vay l30% (so vi quy nh c ti Quyt nh 457 l 40%), buc ngn hng gim mnh chovay trung di hn trnh vi phm quy nh mi.Thng t mi cn quy nh ngun vn trung v di hn l ngun vn c thihn cn li trn 12 thng, tc l, cc khon huy ng c thi hn gc trn 12 thngnhng ti thi im t chc tn dng tnh t l ti a ca ngun vn ngn hn c sdng cho vay trung di hn, cc khon huy ng ny c thi hn cn li t 12 thngtr xung ch c tnh l ngun vn ngn hn ca t chc tn dng.Trong khi , khon cho vay trung hn c quy nh l khon cho vay, chothu ti chnh c thi hn cho vay trn 12 thng, tc l, cc khon vay c thi hn trn12 thng, ti thi im tnh t l trn, nu c thi hn cn li t 12 thng tr xung vnc tnh l cho vay trung di hn.Quy nh ca Ngn hng TMCP Qun iVi nh hng tr thnh tp on ti chnh a nng, vic s dng cc cng cti chnh, bao gm huy ng vn qua tin gi v pht hnh giy t c gi, v u tvo cc ti sn ti chnh c cht lng cao l cc hot ng then cht gip MB tc mc chnh lch li cn thit. Ngn hng phi duy tr c cu danh mc ti sn,cng n v ngun vn v mc tiu an ton, gim thiu ri ro trong hot ng.Trong qunl riro tndng, ngn hngsdnghiuquCmnang Tndng, trong ghi r cc iu kin v th tc cho vay, cng cc hng dn thc hin chun ha hot ng tn dng ca ngn hng. Ri ro thanh khon c hn chthng qua vic nm gi mt lng tin mt v cc khon tng ng tin trong tikhon Nostro v ti Ngn hng Nh nc mc hp l, cc khon tin gi c khn ti cc t chc tn dng khc v cc giy t c gi. Cc t l an ton c tnh n riro cng c s dng qun l ri ro thanh khon.Ngn hng thng nh gi chnh lch li sut, so snh vi cc th trng trongnc v quc t c nhng iu chnh kp thi. Vic p dng cc quy trnh qun lri ro ni b cng tr nn hiu qu hn nh trin khai H thng qun l vn tp trungv h thng thanh ton tp trung, theo ton b cc giao dch mua bn vn v thanhton ca ngn hng u do Hi s chnh thc hin. Vic y cho php gim st hiu quhn cc bin ng v vn v gim cc sai st c th xy ra cng nh gim bt nhngth tc phc tp khng cn thit.T nm 2008, ti cng vn s 8738/NHNN-CNH ngy 25/09/2008, Ngn hngNh nc Vit Nam cho php MB p dng h thng xp hng tn dng ni b phnloi cc khon cho vay khch hng theo iu 7, Quyt nh 493/2005/Q-NHNN.Theo h thng ny, cac khon vay ca MB s c nh gi v phn loi da trn chai yu t l nh tnh v nh lng.Theo cc khon cho vay c phn loi theo mc ri ro nh sauSTTXp hngNhm nM t1AAANhm 1N tiu chunAANhm 1N tiu chunANhm 1N tiu chunBBBNhm 2N cn ch BBNhm 2N cn ch BNhm 3N di tiu chunCCCNhm 3N di tiu chunCCNhm 4N nghi ngCNhm 4N nghi ngDNhm 5N c kh nng mt vnTheo Quyt nh s 780/Q-NHNN, v vic phn loi n c iu chnh khn tr n, gia hn n, MB iu chnh k hn n v gia hn n i vi mt s khonvay ca cc khch hng c nh gi l sn xut kinh doanh c chiu hng tch ccv c kh nng tr n tt sau khi c cu li k hn n ng thi gi nguyn nhm ncho cc khon vay ny nh c phn loi theo quy nh trc khi c cu li.D phng c thRi ro tn dng thun ca cc khon cho vay c tnh bng gi tr cn li cakhon cho vay tr gi tr ca ti sn bo m c chit khu theo cc t l quynh. D phng c th c trch lp da trn ri ro tn dng thun ca cc khon chovay theo cc t l tng ng vi tng nhm nh sauNhmLoiT l d phng c th1N tiu chun0%2N cn ch 5%3N di tiu chun20%4N nghi ng50%5N c kh nng mt vn100%D phng chungTheo Quyt nh s 493/Q-NHNN, d phng chung c trch lp cho nhngtn tht cha c xc nh trong qu trnh phn loi n v trch lp d phng c thv trong cc trng hp kh khn v ti chnh ca cc t chc tn dng khi cht lngcc khon n suy gim. Ngn hng phi trch lp v duy tr d phng chung bng0.75% tng gi tr cc khon n c phn loi t nhm 1 n nhm 4.Qun l ri ro thanh khon ca Ngn hng TMCP Qun i (MB)V nhn s v t chcM hnh t chc qun l ri ro thanh khon ca MBHi ng qun l ri ro: trc thuc Hi ng Qun tr, thc hin gim st ttc cc loi ri ro trong ton ngn hng, qua s c s khi qut tng th v ri ro,nhm a ra c cc chnh sch ng b, hp l, hiu qu nht. Hi ng qun l riro c nhim v:mbo rngtuynb chnh sch riro vmiloi ri ro cchun b Hi ng Qun tr ph duyt.m bo rng chnh sch ri ro c thc hin nghim chnh.Qun l ngun vn ca ngn hng.m bo xy dng cc hn mc ri ro th trng v tn dng.Qun l H s ri ro tng th ca ri ro tc nghip trong cc mng kinhdoanh.R sot hot ng ca y ban qun l ri ro.Ban iu hnh: xy dng quy trnh hng dn xc nh li sut cho vay catng sn phm tn dngy ban qun l ri ro: trc thuc Ban iu hnh, c nhim v:Gim st mt cch tch cc qu trnh qun l ri ro trong ngn hngChu trch nhim xy dng khung qun l ri roThnh vin y ban qun l ri ro bao gm: Tng gim c (lm Ch tch),trng cc Phng Qun l ri ro v cc phng ban lin quan. y ban hot ng thngqua cc cuc hp nh k hoc bt thng.Phng Qun l ri ro TSC: c trch nhim gip Ban lnh o thc hin nhimv qun l ri ro.H tr Ban iu hnh, gip Ban iu hnh chng minh vi cc c quan qunl, kim ton v cc cp qun l cao hn rng cng tc qun l ri ro c thc hinLm u mi, ch ng trin khai vo thc t, n cc b phn, cc chinhnh, n v, phng ban cc khu trong qun l ri ro ca ngn hng.Phng qun l ri ro chi nhnh:Gip ban gim c chi nhnh thc hin qun l ri ro, thc hin cc bo colin quan n quan n qun l ri ro.Trin khai hot ng qun l ri ro ti chi nhnh di s hng dn, gimst ca phng qun l ri ro TSCB phn Kim ton: chc nng kim ton ni b c lp vi qu trnh qun lri ro, nhm kim tra tnh hiu qu ca chnh sch v khung qun l ri ro. Ban kimton cn thc hin xem xt li quy trnh qun l ri ro v phng php o lng nhmm bo:Tnh tun th quy trnh qun l ri roCht lng, ni dung cc phng php v kt qu ca cc phng php .Nhn xt. M hnh ny c s tch bit mt cch c lp gia 3 chc nng: qun l riro, kinh doanh v tc nghip. S tch bit gia 3 chc nng nhm mc tiu hng ul gim thiu ri ro mc thp nht ng thi pht huy c ti a k nng chuynmn ca tng v tr cn b lm cng tc tn dng.im manh: Qun l ri ro mt cch h thng trn quy m ton ngn hng, m bo tnhcnh tranh lu di.Thit lp v duy tr mi trng qun l ri ro ng b, ph hp vi quy trnhqun l gn vi hot ng ca cc b phn kinh doanh nng cao nng lc olng gim st ri ro.Xy dng chnh sch qun l ri ro thng nht cho ton h thng.im yu: Vic xy dng v trin khai m hnh qun l tp trung ny i hi phi u tnhiu cng sc v thi gian.ingcn b phic kin thccnthitv bitpdngl thuyt vi thctin.V quy trnh qun l ri ro thanh khonQun l ri ro thanh khon ti Ngn hng thng mi C phn Qun i cthc hin theo chin lc cn i thanh khon gia ti sn C & ti sn N. C th quytrnh qun l ri ro thanh khon ca Ngn hng nh sau:Bc 1: Nhn din ri ro thanh khon. vic qun l ri ro t hiu qu cao nht, ngn hng phi nhn din c riro thanh khon c th pht sinh v ri ro tim n ch ng i ph v c phng nx l ph hp. Khng mt ngn hng no c th khng nh d tr thanh khon camnh l hp l v nu khng vt qua c nhng th thch ca th trng, biuhin qua: lng tin ca cng chng, s bin ng gi c phiu ca ngn hng, p dngmc li sut huy ng cao hn th trng, l t vic bn ti sn, kh nng p ng nhucu vay vn ca khch hng, vay vn t ngn hng trung ng.Bc 2: o lng ri ro thanh khonSau khi nhn din ri ro thanh khon, nh qun tr o lng mc nghimtrng m ri ro thanh khon c th tc ng n hot ng kinh doanh ca ngn hng.Vic o lng ri ro thanh khon phi m bo v nh tnh v nh lng, c thchin qua cc cng c o lng ri ro thanh khon. Trong nhng nm gn y, mt sphng php o lng yu cu thanh khon c pht trin bao gm: Phng phptip cn ngun vn v s dng vn, phng php tip cn cu trc vn v phng phpch s thanh khon. Cc phng php c xy dng da trn mt s gi nh l ngnhng ch cth c lnggn ngmccu thanh khonthc ttimtthiimnht nh.Bc 3: X l ri ro thanh khonCc nh qun tr ri ro phi tm bin php x l. Yu cu ca bc ny l phinhanh, kp thi v hiu qu, nhm hn ch ti a tn tht cho ngn hng.Bc 4: Gim st ri roVic gim st ri ro thanh khon c c th ha nh sauCc hn mc ri ro thanh khon c thit lp v m bo s tun th hn mcdo y ban ALCO, Php ch, Qun l ri ro ph duyt.Khi cc hn mc b vi phm v/hoc c xu hng din bin xu, phi bo cocho Ban Gim c, y ban ALCO, Php ch & Qun l ri ro x l kp thi, mbo an ton cho ngn hng.Khi cc hn mc b vi phm v ngn hng b ht thanh khon, Hi ng Quntr trc tip ch o cc bin php x l tip theo.Phng php v cng c qun l ri ro thanh khonPhng php: ch yu s dng phng php tip cn ngun vn v s dngvn (nhm xc nh trng thi thanh khon d kin, t a ra cc phng php ngph ph hp) v phng php tip cn ch s thanh khon (nhm theo di st sao dinbin trng thi ri ro thanh khon ca ngn hng, t ch ng i ph nu c binng tiu cc).Cng cu :o Bo co ALCO nh ko Hn mc v cc t l thanh khon:Cc t l theo quy nh ca NHNN:T l an ton vn ti thiu (CAR)T l gia Tng ti sn C thanh ton ngay v Tng n phi trT l gia Tng ti sn C n hn thanh ton trong 7 ngy tip theo k thm sau v Tng ti sn N n hn thanh ton trong 7 ngy tip theoT l cp tn dng t ngun vn huy ngT l ngun vn ngn hn cho vay trung v di hnCc t l v c cu ti sn:T l vn kh dng/Tng ti snT l ti sn lng/Tng ti snT l chng khon u t/Tng ti snT l Giy t c gi c th chit khu, tham gia th trng m/Tng tisnT l cho vay/ Tng ti snCc t l v c cu ngun:T l ngun vn huy ng t th trng 2/Tng ngun vnT l ngun vn huy ng t khch hng/Tng ngun vn huy ngT l ngun vn huy ng t dn c/Tng ngun vn huy ngT l tin gi khng k hn/Tng ngun vn huy ngT l tin gi & cho vay TCTD/nhn tin gi & vay TCTDo K hoch vn d phng:c s dng cho vic qun l thanh khon hng ngy; c xy dng da trn cc gi nh v nhng bin ng bt thng c thxy ra gy mt cn i thanh khon ca ngn hng;Phn nh tp hp nhng chin lc duy tr vn kh dng, kh nng chuyni ti sn sang tin v huy ng thm vn mi p ng nhu cu trong tng trnghp c th m ngn hng c th gp phi.Phn tch cc ch s thanh khon ti Ngn hng Thng mi C phn QuniCc ch s theo quy nh ca Ngn hng Nh ncBng 2.11: Ch tiu thanh khon theo quy nh ca Ngn hng Nh ncCh tiu20092010201120122013TiuchunVn t c/ Tng ngunvn huy ng (H1)12.52%10.60%8.11%9.49%10.22%H1>5%Vn t c/ Tng ti snC (H2)9.98%8.10%6.95%7.33%8.40%H2>5%CAR10.14%7.70%6.86%6.21%6.36%CAR>9%Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 ca MB H s gii han huy ng vn (H1) thng c gi l H s CookH s ny cho ta bit gii hn mc huy ng vn ca ngn hng, trnh tnhtrng huy ng vn qu nhiu, vt mc bo v ca vn t c, lm cho ngn hng cth mt kh nng chi tr. Theo Php lnh ngn hng nm 1990, tng ngun vn huyng ca NHTM phi < 20 ln vn t c. iu c ngha H1>5%.Nhn chung, h s gii hn huy ng ca MB vn theo ng quy nh ca Ngnhng Nh nc. Mc huy ng vn ph hp vi sc bo v ca vn t c. Tuy nhin,kh nng bo v ca vn t c trc nhng ri ro l cha cao. Trong giai on 2010-2011, h s H1 c st gim do ngun vn huy ng tng mnh, trong khi vn t c giatng chm hoc hu nh khng gia tng. H s t l gia vn t c so vi tng ti sn c (t l n by) (H2)H s ny nh gi mc ri ro ca tng ti sn c ca ngn hng. Khi ri roxut hin, ngn hng phi i mt vi ti sn st gim. S st gim ny cng ln th linhun ca ngn hng cng gim. H s ny cho php ta nh gi mc st gim nhtnh ca ti sn so vi vn t c ca ngn hng. Vit Nam, m bo an ton kinh doanh i vi cc t chc tn dng, Ngnhng Nh nc thng qua Quyt nh 107/Q/NH5 ngy 09/06/2012 buc cc tchc tn dng phi thng xuyn duy tr t l ti thiu gia vn t c vi tng gi trti sn mc 5%.Nm 2012, h s H2 tng 0.38% so vi nm 2011 do nhng kh khn ngnhngn hng gp phi. Tnh hnh kinh t khng kh quan, khin cho vay gim mnh kogim ti sn ca MB. Tnh hnh vn cha ci thin trong nm 2013, tuy Ngn hng vnp ng nhng yu cu v an ton vn theo quy nh, d mc thp.T l an ton vn ti thiu CARTheo cc Thng t s 13/2010/TT-NHNN ngy 20/05/2010 v s 22/2011/TT-NHNN ca Ngn hng Nh nc: T chc tn dng, tr chi nhnh ngn hng ncngoi, phi duy tr t l an ton vn ti thiu 9% gia vn t c so vi tng ti sn"C" ri ro ca t chc tn dng (t l an ton vn ring l).Ngoi vic duy tr t l vn ring l, t chc tn dng phi thc hin Bo co tichnh hp nht, ng thi duy tr t l an ton vn ti thiu 9% trn c s hp nhtvn, ti sn ca t chc tn dng v cng ty trc thuc (t l an ton vn hp nht).H s CAR ca MB < 9% l c ri ro ln trong iu kin mi trng v m caVit Nam nn mi c mc quy nh cao hn Basel . Vn ch s hu ca ngn hngcn kh thp. Vn ch s hu c xem l tm m gip ngn hng chu ng cc riro th trng cng nh cc ri ro ch quan trong hot ng ca ngn hng (ri ro tcnghip, ri ro o c...). Khi ri ro xy ra dn n thit hi ti chnh, s lm mt linhun ri tip theo lm gim dn vn ch s hu. Vn ch s hu t i s sm b tiuhao ht, ngn hng s b ph sn. Mt ngn hng sp s gy sp dy chuyn ch thng ngn hng theo hiu ng Domino. Vn ch s hu ca MB khng sc bov cho ngn hng trc ri ro c th do:Vn t c ca ngn hng qu thp so vi quy m s dng vn ca ngn hngNgn hng d tr vn qu t, a nhiu vn vo kinh doanh Ngn hng cho vay tn chp kh nhiu, li u t nhiu vo chng khondoanh nghip hn l vo chng khon ca Chnh phTuy nhin vic nng cao CAR kh kh thi hin nay. Chnh ph rt mun nngvn iu l ca cc NHTM ln 5.000 t ng theo l trnh, nhng cha kh thi.Mt s ngn hng ln trn th gii c th l Wachovia Bank N.A. vo thng9/2008 tng tuyn b CAR ca h t 13,75% so vi chun 8% ca Basel, nhngch vi tun sau ngn hng ny phi M&A vo ngn hng Wells Fargo. H s CARcao cng cha hn l tt nu khng huy ng c ngun vn hay huy ng cm khng cho vay c lm gim cc h s sinh li R.O.A., R.O.E. ca ngn hng gyn tng khng tt. Sauk hi cn nhc, NHNNVN ch yu cu cc NHTM trong ncm bo mc CAR ti thiu 9%.Phn tch cc ch s o lng thanh khon ca MBo lng thanh khon l mt yu cu cp thit nhng rt kh thc hin. Tc gixin phn tch trng thi thanh khon ca MB t 2009 - 2013 da trn cc ch s olng thanh khon t H3 n H8.Bng 2.12: Phn tch cc ch tiu thanh khonCh tiu20092010201120122013H3 (%)2.12%1.63%1.12%0.73%0.95%H4 (%)42.24%43.88%42.18%55.76%56.97%H5 (%)72.90%73.17%65.40%83.17%77.96%H6 (%)9.96%6.60%11.30%21.74%26.23%H72.061.991.561.411.31H8 (%)61.53%52.44%46.87%16.32%6.54%Ngun : Bo co ti chnh kim ton hp nht nm 2009, 2010, 2011, 2012, 2013 caMB 'Ch s H3 (tn qu tin mt)H3 ca MB tng i thp v MB gi tin mt v tin gi khng k hn ti ccTCTD khng cao, khong di 1% trong tng ti sn C ca ngn hng. Thanh khonca MB cha thc s tt d p ng cc yu cu v an ton ca NHNN. Khi ri roxy ra, MB s kh chng . Thut ng qu tin mt c dch t cash bao gmlun c s d tin gi thanh ton ngn hng.Ch s H4 (t trong d n trong tng ti sn)Cho vay thng c tnh lng thp v ngn hng ch thu hi vn khi n o hn(do b rng buc bi cam kt trong hp ng tn dng). Ch s ny ni ln s cnghng ca ri ro li sut v ri ro k hn: khi li sut tng, v ngn hng b rng buctheo hp ng tn dng k, thm ch khch hng vay c tnh tr n chm ko dithi gian; ngi gi tin c th chuyn vn n ni cho li sut cao hn. Trong khiphng php qun l ngn hng hin i l yu cu xem li c cu danh mc ti snca ngn hng, trong c yu cu m rng hot ng phi tn dng (nh hot ngthanh ton) nhm tch ri ro k hn khi ri ro li sut. Ch s ny cng cao, tnh thanhkhon ca ngn hng cng km.S liu ca MB trc 2012 khng dao ng nhiu v mc trung bnh, v sautng ln l mt du hiu cnh bo cn thn trng phng chng ri ro thanh khon.Ch s H5 (h s s dung ngun vn huy ng cho vay)Ch s H5 ca MB khong 80% v tng i n nh l tt khi trn ngun huyng t dn c v cc t chc kinh t, ngoi t l d tr bt buc hin hnh phi tnhlun qu m bo thanh ton di dng tin mt ti qu, tin gi thanh ton ti NHNNv cc ngn hng i l m bo yu cu chuyn tin thanh ton ca khch hng.Nu H5 < 80% th tt cho thanh khon r-i ro thanh khon thp nhng cung l^mgim kh nng sinh li tc l ngn hng huy ng vn nhng khng cho vay ra c.H5 t 80% n 100%, c ngha ngn hng lp d tr bt buc v qu m bo thanhton bng vn vay trn th trng lin ngn hng, nn d gp ri ro tn dng v ri rok hn. Khi i vay vn, ngn hng phi tr li vay trong khi d tr bt buc v qum bo thanh ton li khng sinh li. Trng hp H5 >100%, ngn hng s dng vnvay t cc t chc tn dng khc thng vi k hn rt ngn (ngy, tun hay thng) cho vay d vi k hn 3, 6 hay 9 thng th nguy c ri ro k hn cng hng vi ri roli sut (k hn cng ngn li sut cng chng thay i) dn n ri ro thanh khon lrt cao. Ch s H6 (Ch s chng khon c tnh lng cao)MB nm gi s lng ln chng khon c cho l c tnh lng cao khi cnc th bn v xin ng trc ngay tin bn. Nhng th gi ca chng khon c th ochiu btngkhinngn hng phi chu lngthinh hngxun khochthanh khon ca ngn hng. mt s nc, vic kinh doanh chng khon c phptrch trch d phng chng khon gim gi nhng Vit Nam cha vn dng hnh thcny.Ch s H7 {quan h trn th trng 2) th hin s ch ng ca ngnhng dng quan h trn th trng lin ngn hng gii quyt vn thanh khon. H7thp cho thy ngn hng b ng trong kh nng thanh khon v ngc li khi H7 cao.H7 > 1 : Ngn hng ch ng trong thanh khonH7 < 1 : Ngn hng b ng trong cc vn thanh khonCh s H7 ca MB ln lt l 2.06, 1.99, 1.56, 1.41, 1.31 kh n nh v u > 1nhng ang c xu hng gim. Ch s H8 (h s m bo thanh ton)Ch s H8 l ngun thanh khon d phng sau mc d tr bt buc th hin tnhchng ca ngn hng gi thanh khon. H8 cao chng t ngn hngch ngvc thanh khon tt nhng phi hy sinh kh nng kim li.Trc nm 2011, MB gi ch s H8 kh cao, m bo tt kh nng thanh tonnhng chu chi ph c hi ln. Nm 2013, t l ny gim thp, l mt cnh bo v riro thanh khon ca MB.nh gi tnh hnh thanh khon ti Ngn hng Thng mi C phn QuniNhn chung, MB vn c h thng qun l ri ro thanh khon, nhng cn theokiu Vit Nam, cha ph hp vi thng l quc t. MB cha thc hin c nhngbin php phng chng ri ro thanh khon nh cc ngn hng khc trn th gii anglm. Vic xt ring tng ch s t H3 n H8 cho thy cc nh qun tr MB bit tkm ch, khng m qung chy theo li nhun v th ni khu qun l thanh khonca ngn hng. Vic kt hp 2 ch s H5 v H6 cho thy gi tr d n v chng khonnm gi gplivtqu tng ngunvnhuyngca ngn hng.NuMB dngngun vn ch s hu b p phn chnh lch th vn l hot ng bnh thngca ngn hng. Nhng nu MB b p chnh lch y bng ngun i vay trn th trnglin ngn hng, kh nng sinh li s gim khi li sut lin ngn hng tng t xut.Nguyn nhn l MB cha to c s d liu nn tng. Chun k ton VitNam (V.A.S.) vn cha tip cn c Chun k ton quc t (I.A.S.). Ngoi ra, MBcng nh cc ngn hng khc cha trang b c cc phn mm cn thit qun lthanh khon theo chun Basel. Cch iu hnh h thng ngn hng ca ngn hng nhnc qua cc cng c li sut... .vn cn nng tnh hnh chnh cha theo c ch thtrng nn kh d bo tng lai. Cc phn mm d bo ch c thit k vn hnhtheo c ch th trng khng th ph hp vi cc p t hnh chnh. Cc phn mnqun tr ri ro ngn hng k c ri ro thanh khon c thit k chy trn c s dliu c lp theo chun k ton I.A.S. Ngn hng no kinh ph trang b cng khvn hnh tt trn c s d liu cha t chun theo yu cu ring ca nh thit k. Hthng ngn hng li (core banking) hin ti ca MB liu c tng thch vi cc phnmm qun tr ri ro hin thng dng trn th gii khng, nu khng th li phi thayi. MB cn phi lo tp hun cho nhn s s dng thun thc cc chng trnh ny.D c mc chm cht cho khu qun l thanh khon, MB cng nh ccNHTM Vit Nam khc cn t nhiu li vo s bao cp ca NHNN Vit Nam. V phibo m an ton tuyt i v chnh tr-kinh t-x hi trong c nc, trnh cc bin cln c th gy mt n nh trt t x hi, NHNN Vit Nam lun sn sng tp trungngun lc h tr t chc tn dng no b thiu ht thanh khon. in hnh nht l 2 lngip ACB vo thng 10/2003 v thng 08/2012 hay v hp nht 3 NHTM thnh SCBmi vo cui nm 2012.Li sut lin ngn hng cha phn nh quan h cung cu ng ngha trn thtrng vn ngn hn, hin cn phim din ch mi phn nh quan h cc b ca vi tchc thng xuyn tha vn thm s p t hnh chnh ca NHNN Vit Nam. C lcli sut cc thp nh biu khng, khuyn khch nhiu NHTM c phn tranh thhng chnh lch bt chp nguy c tim n v thanh khon khi li sut tng t bin.Tm l hm li ca mt s c ng ln cha am hiu nghip v ngn hng, gysc p v ch tiu li nhun ln Ban iu hnh, phi bung lng s an ton trong hotng v cn li vo s bao cp ca NHNN.Bn thn MB, tuy nghim tc tun th cc quy nh ca Nh nc v an tonthanh khon, nhng c l cha trin khai k thut stress testing, qua m phngnhiu kch bn gi nh v thiu ht thanh khon tr liu cc bin php phng ngachu o.nh gi khu qun l ri ro thanh khon ti Ngn hng Thng mi Cphn Qun iNhng kt qu t cVic xc lp mt phng thc qun tr ri ro y l nn tng quan trng thc hin thnh cng chin lc trong giai on 2011 - 2015 l tr thnh mt trong bangn hng c phn hng u ti Vit Nam. Trong nhng nm qua, MB khng ngngnng cao hiu qu qun tr ri ro, trong c vic qun l ri ro thanh khon.Hon thin vic t chc h thng qun l ri ro thanh khon. MB hon thindn b my qun l ri ro thanh khon. MB c b phn qun l ri ro thanh khontng i c lp nm trong y ban ALCO, kh hon thin so vi thc t mt sngn hng thng mi hin nay.Xy dng h thng thng tin, bo co. Trn nn tng Corebanking, Ngn hng xy dng mt h thng thng tin, bo co tng i y , gip MB p ng ccc yu cu qun l thanh khon (d bo thanh khon, quyt nh trng thi thanhkhon..), gim st vic tun th cc chin lc, quy trnh, th tc qun l ri ro thanhkhon v theo di cht cc gii hn c th gy ri ro thanh khon.Thit lp cc chnh sch, quy trnh qun l ri ro thanh khon. MB ban hnhkhung ch ni b lin quan n vic qun l ri ro thng qua Cm nang Tn dng,theo , cc n v nghip v c lin quan c th qun l hiu qu hn ri ro thanhkhon hng ngy. Khung ch ny tun th cht ch cc quy nh v an ton vn vthanh khon ca Ngn hng Nh nc Vit Nam, lun duy tr gi tr ti sn lng (snsng chuyn i thanh tin mt) ln hn gi tr cc ngha v thanh ton n hn. Khuqun l thanh khon c tp trung ti Hi s chnh bao gm vic phn tch cc kchbn thanh khon theo cc tnh hungginh,mbokhnngngphkp thitrong mi trng hp.Phng php o lng thanh khon. MB hin ang p dng phng php VARvo o lng v qun tr ri ro th trng cho ton b danh mc Tradingbook. V cbn MB thc hin theo quy nh ti Thng t s 13 v cc vn bn sa i c lin quanca Thng c Ngn hng Nh nc, c th l:Thit lp thang o hn, xc nh chnh lch rng ca lung vn vo v ra chotng k hn v chnh lch rng gp i vi mi ng tin (bo co MCO)Xc nh v duy tr tt kh nng chi tr i vi tng loi tin t.Ch s d tr cao. MB thc hin nghim ngt d tr bt buc i vi cc khontin gi ca cc tchckinhtv dn c,ngthiduy trmcm bothanh tonhp l qua s d tin gi ti Ngn hng Nh nc Vit Nam, tin mt tn qu, tin giti cc ngn hng i l trn c s phn tch s liu qu kh v d bo nhu cu thanhton trong tng lai. MB cng duy tr gi tr v danh mc cc giy t c gi mc phhp, c th em cm c chit khu nhm p ng nhu cu thanh khon tc th.T l n xu (theo chun ca Vit Nam) tng i thp. Tnh n nay, MB chab khng hong n. Danh mc ti sn ca MB nhn chung l lnh mnh, hp php.Lin kt chin lc vi cc ngn hng thng mi vng mnh lun duy trmt hn mc tn dng ln trong tng thi k, d phng p ng cc nhu cu thanhton ca ngn hng trong mi tnh hung.Nhng tn ti v hn chH thng qun tr ri ro tuy c ch trng xy dng nhng kh nng qun lca MB vn cha cao. Vi t sut sinh li ca ngnh ngn hng cn cao ngt nh hinnay, kh trnh c xu hng chy theo nhng d n ha hn nhiu li nhun, bunglng tnh thanh khon. Nhn s chu trch nhim qun l ri ro thanh khon cn thiuv yu. Cc n v, b phn cha thc s lm vic hiu qu theo ng chc nng,nhim v c giao.H thng thng tin, bo co phc v cho qun l ri ro thanh khon tng bcc hon thin, nhng cha m bo s liu chnh xc. Bo co c tnh ton t sliu do h thng ngn hng li cung cp. Do c th ca h thng ti chnh ngn hngVit Nam cng trnh cng ngh ca MB, cc s liu bo co ny cha thc s ngtin cy.Vic d bo v phn tch th trng ca MB cn nhiu hn ch. Cc NHTMVit Nam cn li qu nhiu vo Nh nc, trong khi cc ngn hng nc ngoi,ngoi vic chp hnh nghim tc cc t l an ton cn thng xuyn nghin cu, dbo cc din bin th trng nn d phng thanh khon hp l v iu chnh kp thi,khng b ng hay bt ng. Di sc p ca vic i mi, ngn hng cng lp rab my t chc theo quy nh nhng trong thc t cn nng v hnh thc, cha t hiusut lm vic nh mong mun. Nguyn nhn l do lc hu v cng ngh ngn hng, hthng qun l cha ng b vi mi trng v m (cn nng v hnh chnh, cha thcs chuyn i theo c ch th trng th trng). Cc nguyn nhn c th va ctrnh by trang 62 trn.Trong danh mc ti sn ca MB, tri phiu Chnh ph chim t l thp v ccnh iu hnh cho rng tri phiu Chnh Ph sinh li thp, trong khi vic s dng vn cho vay s to li nhun cao hn. Hn na, khng t c ng lm giu t kinhdoanh bt ng sn, st thp,... cha nhn thc ng cc c th trong hot ng ngnhng nn lun to p lc v li nhun ln Ban iu hnh. Ban iu hnh trong v th ilm thu cng mun ly lng cc c ng, nn c bng mi cch to li nhun cao. Hchn nhng danh mc u t ri ro cao ha hn t sut li nhun cao v b qua nhngd n sinh li thp d t ri ro. V chin lc, h tp trung vo tm nhn ngn hn vgc li cc toan tnh di hn.Kt lun Chng 2Chng 2 gii thiu s lc v qu trnh hnh thnh v pht trin, cc li thkinh doanh cng mt s kt qu hot ng ca Ngn hng Thng mi C phn Quni. Nh hot ng n nh v pht trin kh tt, MB t chc b my qun l ri rok c ri ro thanh khon c phn nhim c th xuyn sut t Hi ng Qun tr, Baniu hnh n cc phng ban chc nng ti Hi s chnh. Quy trnh ra gip MB tunth nghim tc cc quy nh bt buc v h s Cook, h s CAR, t l n by, t ld tr bt buc..MB cng ch ng m bo tt cc ch s thng dng v an ton thanh khon,chng t s chun b i ph vi ri ro thanh khon trong kh nng cho php.y l c s cho cc gii php s c trnh by Chng 3 tip theo.CHNG 3GII PHP HON THIN VIC QUN L RI RO THANH KHONTI NGN HNG THNG MI C PHN QUN Inh hng kinh doanh ca Ngn hng Thng mi C phn Qun i trongthi gian tiGi thuyt v cn c d bo k hoch xy dng k hoch kinh doanh hiu qu v ph hp vi tnh hnh kinh t vm v tnh hnh hot ng ca h thng ngn hng Vit Nam, MB a ra nhng dbo, phn tch kinh t nhm nh hng hot ng trong thi gian ti nh sau:iu kin kinh t v mTnh hnh kinh t-chnh tr-x hi s tip tc c gi vng v pht trin n nh.Tng trng kinh t Vit Nam s t tc ngy cng nhanh trong nhng nmtip theo da vo sc mnh ni ti ca t nc v khi phc ca kinh t th gii.Pht trin dch v ngn hng gp phn quan trng phc v cc mc tiu tngtrng v n nh kinh t v m. V vy MB s c nhng gii php chin lc ph hp,tng cng nng lc hot ng (tng cng v cng tc qun tr, pht trin ngun lc,tng nng lc cnh tranh trn th trng...), nng cao uy tn thng hiu.nh hng k hoch kinh doanh ca NHTM C phn Qun i nm 2014nh hng kinh doanh nm 2014 ca MB l tp trung vo "ti c cu, phttrin bn vng". Mc tiu iu hnh kinh doanh nm 2014 l:Phn u tng trng li nhun so vi nm 2013Tng vn iu l cho MB theo Quyt nh ca i hi ng C ngTp trung cc gii php tng trng tn dng bn vng, kim sot cht chcht lng tn dng, dch chuyn c cu tn dng hp l v k hn, vngmin, danh mc... u tin pht trin th trng min Nam, min Trung - TyNguyn theo chin lc vngGn pht trin tn dng vi phttrin dchv,ccsnphmmingdngcng ngh tng t trng thu nhp phi tn dng.Tp trung c cu n, thu hi n xu, thu li treoTi c cu ton din v nng cao hiu qu hot ng u t v cng ty conXy dng, cng c mi lin kt kinh doanh gia cng ty - ngn hngnh hng chin lc ca NHTM C phn Qun i trong nhng nm tiD on nhng c hi pht trin cng thch thc kh khn, MB xy dngchin lc pht trin ton din cho gi