Upload
kukukakaxy
View
25
Download
0
Embed Size (px)
DESCRIPTION
tai lieu khoa hoc
Citation preview
NI DUNG
I. Nhu cu vay ngn hn ca doanh nghip
II. Cc sn phm cho vay ngn hn ca NHTM
NHU CU VAY NGN HN CA DN
C CU TI SN
CHO VAY NGN HN TI TR NHU CU VN CA DN -> PH THUC VO CHIN LC TI TR CA DN
C CU TI SN
Theo quy lut vn ng ca TS, ton b TS ca DN c chia lm 2 loi:
Ti sn thng xuyn: gm TSC v mt b phn ca TSL lun tn ti sut chu kz SX-KD (TSL thng xuyn).
TS lu ng tm thi: l nhng TSL lc c lc khng
C cu ti sn
CHO VAY NGN HN TI TR NHU CU
VN CA DN
PH THUC VO CHNH SCH TI TR CA DOANH NGHIP:
Chnh sch 1 (CS bo th): Ton b TS thng xuyn v mt phn TSL tm thi c ti tr bng ngun vn di hn, phn TSL tm thi cn li c ti tr bng ngun vn ngn hn.
Chnh sch 2 (CS mo him): Ton b TSC v mt phn TSL thng xuyn c ti tr bng ngun vn di hn, mt phn TSL thng xuyn v ton b phn TSL tm thi c ti tr bng ngun vn ngn hn.
Chnh sch 3 (CS trung dung): Ngun ti tr di hn dng ti tr cho TS thng xuyn cn ngun ti tr ngn hn dng ti tr cho TS tm thi.
Chnh sch 1 (CS bo th)
Chnh sch 2 (CS mo him)
Chnh sch 3 (CS trung dung)
Phn bit TD ngn hn v TD trung, di hn
Cc sn phm cho vay ngn hn ca NHTM
Chit khu
Bao thanh ton
Cho vay tng ln
HMTD
HMThu Chi
1. Chit khu giy t c gi
1. Khi nim:
Chit khu giy t c gi l vic t chc tn dng mua li giy t c gi ngn hn cha n hn thanh ton ca khch hng di mnh gi ca giy t c gi
1. Chit khu giy t c gi
Cc loi giy t NH nhn chit khu
- Tn phiu Kho Bc
- Chng ch tin gi
- Thng phiu (chim 70 -80% hp ng chit khu ca cc NHTM)
- Giy nhn n
1. Chit khu giy t c gi
Cc c im ca nghip v Chit khu
- Mang y c im ca TD
Da trn quan h tin tng
S tin hon tr ln hn s tin ban u
Chuyn nhng c thi hn v hon ton ng hn
- L hnh thc TD gin tip
- L hnh thc tn dng an ton
1. Chit khu giy t c gi
Li ch ca nghip v chit khu - i vi Ngn hng - i vi Khch hng - i vi nn kinh t Ri ro ca nghip v CK - Nhn CK cc giy t gi - Ngi th lnh hi phiu khng hp php - Tnh hnh ti chnh yu km ca cc ch th
c lin quan
Li ch ca nghip v chit khu
C mc bo m cao
Khng b ng bng vn NH
Th tc n gin, chi ph thp
Li sut hiu dng cao
Ngn hng
p ng nhu cu vn
Trnh c th tc vay vn cht ch ca NH
Tn dng NH trong vic thu tin ngi mua
Khch hng
Thc y quan h thng mi (mua bn chu)
Tng cng kh nng lun chuyn vn t ni tha vn n ni thiu vn
Nn kinh t
Li ch i vi NH
Li sut hiu dng cao
LS hiu dng l LS thc t m NH nhn c (khc LS nim yt) vi cc cch tnh li khc nhau
(1): LStt = LS nim yt T l lm pht
(2): LShd = S tin li / S tin thc t NH cp TD
VD: Cho vay thng thng, NH cp 100 tr vi LS 10% LShd = 10/100 = 10%
CKGTCG 100tr vi LS 10% LShd = 10/90= 11,11% (NH chit khu lun phn li k t khi cp TD)
Quy trnh nghip v chit khu
Bc 1: Lp h s
- Giy ngh CK
- Bng k cc chng t xin CK
- Cc GTCG ngh CK
Bc 2: Thm nh giy t xin CK
- Thuc quyn SH hp php ca KH
- Cha n hn thanh ton (min
Quy trnh nghip v chit khu
Bc 3: Tnh ton CK V = C E H
E = (C x i x t) / 360 ngy
H = H1 + H2
H1 = (C x h x t) / 360 ngy
Trong :
V: S tin NH tr cho KH khi chit khu
C: mnh gi GTCG
E: li tc chit khu
H: Hoa hng ph
(H1 bin i, H2 c nh)
h: t l hoa hng ph
i: LS chit khu
t: thi hn cn li ca giy t c gi
Quy trnh nghip v chit khu
Bc 4: Gii ngn
Bc 5: Lu gi v bo qun giy t c gi
Bc 6: Thu n
- n hn thanh ton thng phiu, NH s tin hnh thu n ngi chu trch nhim thanh ton
- Vic thu hi n c th tin hnh:
+ NH thng bo cho ngi th lnh ngi ny tr tin
+ Gi hi phiu n chi nhnh hoc NH y nhim nh thu h
- Vn quyn truy i
- Gia hn hi phiu
Gia hn hi phiu
Nguyn tc gia hn hi phiu:
- Hy hi phiu c (GTCG c)
- NH lp GTCG mi (thi gian o hn thay i, mnh gi ln hn mnh gi c C2>C1)
- Hi phiu c c mnh gi C1, tg cn li l t1
- Hi phiu mi c mnh gi C2, tg cn li l t2,
t2 = t1 + tgian gia hn
C1 E1 = C2 E2
Nu khng tnh n H th V1 = V2
- Bi tp: Bit C1, E1, t1, t2 tnh C2?
Bi tp chit khu 1
Ngy 3/4/2011 DN A n NH xin chit khu 3 HP sau, vi li sut CK l 12,6%/nm, t l hoa hng CK l 0,6% trn mnh gi. Hoa hng c nh l: HP1: 10.000; HP2: 5.000; HP3: 20.000. Hy xc nh s tin m NH chuyn vo TK ca DN A?
Tn hi phiu Mnh gi Ngy o hn
Hi phiu 1 50.000.000 10/5/2011
Hi phiu 2 25.000.000 20/5/2011
Hi phiu 3 100.000.000 28/5/2011
Bi tp chit khu 2
Yu cu:
Hy quyt nh vic CK
Tnh ton CK vi nhng chng t NH
nhn CK
Bit rng
13/6/05, DN gi n NH xin CK
NH ch nhn CK c thi hn t 20
n 90 ngy
LSCK: 9%/nm, hoa hng k{ hu:
0.6%, min = 20.000 , h2 = 15.000
HMCV = 150 triu ; d n TK ca
KH l 60 tr
NH chp nhn CK 15/6/05
Chng t S tin
Ngy pht hnh
Ngy o hn
HP i n 03
60 30/4/05 30/7/05
HP nhn n 01
30 30/4/05 15/7/05
HP i n 05
15 15/4/05 14/8/05
HP nhn n 02
50 20/4/05 20/7/05
HP i n 06
36 20/3/05 30/6/05
HP nhn n 04
40 1/6/05 1/10/05
n v: triu ng
2. Bao thanh ton
Khi nim:
L mt hnh thc cp tn dng cho bn bn hng thng qua vic mua li cc khon phi thu pht sinh t vic mua bn hng ha c bn mua bn tha thun trong hp ng mua bn.
c im:
- Mua li cc KPT v ng trc tin mt
- Ghi s lin quan n phi thu
- Thu n, d tnh tn tht tn dng
2. Bao thanh ton
Cc hnh thc bao thanh ton:
- BTT c truy i
- BTT min truy i
- BTT trong nc
- BTT xut nhp khu
- BTT o chiu
- BTT ng chiu
- BTT theo hn mc
- ng BTT
2. Bao thanh ton
Li ch v ri ro ca nghip v BTT
Li ch:
- Li ch i vi ngi i vay
- i vi ngn hng
- i vi ngi mua hng
- i vi nn kinh t
Ri ro:
- Ri ro gian ln
- Ri ro tn dng
SINH VIN T NGHIN CU
3. Cho vay theo hn mc tn dng
3.1 Trng hp p dng:
- DN vay vn c nhu cu vay vn thng xuyn.
- DN vay vn l DN c tnh hnh ti chnh n nh, vng chc
- DN c uy tn trong giao dch, thanh ton
- Tc lun chuyn vn ngn hn nhanh.
3. Cho vay theo hn mc tn dng
3.2 c im: - KH ch lm h s 1 ln v c cho vay nhiu ln
khi pht sinh nhu cu v trong hn mc
- HMTD c xc nh ngay t u kz khi KH cha pht sinh nhu cu vn
- TK cho vay ch c d n, NH qun l{ theo d n nhng tht cht quan tm n mc ch s dng vn
- Doanh s cho vay c khi ln hn HMTD trong thi gian duy tr HMTD
30
. Cho vay theo hn mc tn dng X l{ n vay cui k: Trng hp 1: kz k hoch tip theo khch hng vn c vay theo HMTD > 1
Hn mc tn dng mi
D n thc t cui qu{, 6 thng, 1 nm
NH khng x l{
1 Hn mc tn dng mi 2 < D n thc t cui qu{, 6 thng, 1 nm
NH yu cu tr ht s tin chnh lch
a Nu khch hng khng cn vn bng tin
KH phi k{ nhn n v cam kt tr ht trong phm vi 1 thng
Nu trong vng 1 thng khch hng khng tr s chnh lch trn
NH s chuyn s chnh lch sang n qu hn
b
3. Cho vay theo hn mc tn dng
Trng hp 2: Kz tip theo khch hng khng c vay theo HMTD + Nu d n thc t = 0: thanh l{ mc nhin + Nu d n thc t >0: thanh l{ bt buc D n tt D n xu
3. Cho vay theo hn mc tn dng
Nu 1 DN c HMTD l 1 t, mi ln DN rt tin thanh ton n (gii ngn) th DN c cn lm th tc g khng?
3. Cho vay theo hn mc tn dng
3.3. Xc nh hn mc tn dng
- KN: HMTD l gii hn ti a s tin cho vay m ngn hng c th cung cp cho mt khch hng trong mt thi hn nht nh.
- Mc ch: dng b sung vn lu ng
- K thut xc nh:
(1) Xc nh theo hn mc tn dng rng
(2) Xc nh theo hn mc tn dng gp
Xc nh hn mc tn dng rng
Tng qut :
HMTD = Nhu cu VL k k hoch -Vn CSH tham gia -Vn huy ng khc
Trong :
- Nhu cu VL k k hoch= (Tng CPSX k k hoch)/(Vng quay VL k k hoch)
- Vng quay VL kz k hoch = (Doanh thu thun kz k hoch)/(TSL bnh qun kz k hoch)
- Vn huy ng khc: cc khon n phi NH.
Xc nh hn mc tn dng rng
Vng quay VL kz KH (t)= {( Doanh thu thun kz t-1)/(bnh qun TSL bq kz t-1)} (+,-)% mc iu chnh.
Tng CPSX kz KH(t)= Tng CPSX kz(t-1)+% t l iu chnh.
Vic xc nh vn CSH tham gia, c 3 phng php:
Phng php xc nh: c 3 phng php
Phng php 1: Vn CSH phi tham gia theo t l ti thiu tnh trn chnh lch gia ti sn lu ng v n ngn hn phi ngn hng.
Phng php 2: Vn CSH phi tham gia theo t l ti thiu so vi tng ti sn lu ng.
Phng php 3: Vn CSH phi tham gia theo t l ti thiu so vi tng ti sn lu ng cha c qu di hn b p.
Xc nh hn mc tn dng gp
Hn mc tn dng gp l mc chnh lch gia nhu cu ti sn lu ng v n ngn hn phi ngn hng, tc l khng tnh n vn CSH phi tham gia loi khi hn mc tn dng
HMTD = Nhu cu Vn lu ng kz k hoch -Vn huy ng khc (n phi NH)
V d:
1. Ti sn lu ng: 4.300
2. N ngn hn phi NH: 2.060
3. Hn mc tn dng gp: 2.240
Tnh hung: Tnh HMTD ca DG
T9/05, cty c Giang gi n ICB k hoch vay VL qu{ 4
Gi tr vt t hng ha trong qu{: 14.895,5 triu
Chi ph SXKD khc: 655 triu
DTT Q4: 13.233,5 triu
TSLK= 3720 triu , hng km phm cht chim 15%
TSLCK= 4650 triu , trong VL XDCB = 250 triu
VLTC = 2730 triu
Gi tr TSB = 2812 triu , NH cho vay ti a 70% gtri TSB
Kh nng ngun vn NH cho vay phng n trn
Tnh hung 4
T 1/10/06 n 26/12/06 trn TK cho vay theo HMTD
Doanh s pht sinh n: 4500 triu
Doanh s pht sinh c: 3820 triu
Trong 5 ngy cui qu{ pht sinh mt s nghip v sau:
27/12: vay mua vt t 450 triu
Thu tin nhn gia cng: 70 triu
28/12: Vay TT SCTX MMTB: 38 triu
Thu tin bn hng 458 triu
30/12: Vay mua VLXD cng trnh m rng SX: 65 triu
31/12: Vay vt t 160 triu
Vay thanh ton tin vn chuyn MMTB: 20 triu
HMTD =1713 trieu d
4. Hn mc thu chi
Khi nim:
Thu chi l phng thc ti tr ngn hn trong NH cho vay bng cch cho php KH rt tin vt qu s d trn ti khon vng lai trong phm vi s tin v thi gian nht nh.
4. Hn mc thu chi
c im:
- iu kin KH c s dng thu chi l nhng khch hng thn thit, thng xuyn giao dch vi NH, c nng lc ti chnh n nh.
- KH ch cn lm h s 1 ln v c cho vay nhiu ln khi pht sinh nhu cu trong hn mc
- Thu chi l vay n tun hon: vay tr vay tr
- D n ti a = Hn mc tn dng cam kt
- NH qun l{ bng d n
4. Hn mc thu chi
C s xc nh HMTD:
Hn mc thu chi c xc nh trn c s s d bnh qun TK tin gi thanh ton ca khch hng v t l hn mc thu chi tha thun gia 2 bn
5. Cho vay tng ln
Khi nim: Cho vay tng ln l nghip v cho vay
ngn hn ca NHTM dnh cho khch hng, trong
NH cho vay da trn tng i tng vay c th
K: p dng cho cc DN c K vay vn nhng ko c
K vay theo phng thc hn mc vn lu ng.
5. Cho vay tng ln
c im
Mi ln pht sinh nhu cu vay, bn vay buc phi phi tin hnh
cc th tc xin vay
Ngn hng cho vay theo tng i tng vay c th
nh kz hn n cho tng khon vay
Qun l{ theo doanh s cho vay
Vic xt duyt cho vay trn c s hp ng kinh t, n dt hng,
th tn dng, cc ha n bn hng, bng k bn thnh phm,
hoc thnh phm
Cho vay tng ln
Hn mc cho vay c xc nh trn c s:
- Nhu cu vay vn cho tng phng n
- Kh nng ngun vn ca NH
- Vn t c ca KH
- Gi tr TSB
Nhu cu vay
= Nhu cu thc hin phng n
vay vn -
Vn khc
Vn t c -
Cho vay tng ln
Xc nh thi hn cho vay:
Thi hn cho vay cn c vo chu kz ngn qu ca phng
n sn xut kinh doanh (chu kz dng tin) bng ng
thi gian ngi s dng cn s dng vn.
Tnh hung cho vay tng ln
T9/05, cty ABC gi BIDV h s. NH thng nht vi DN:
Gi tr TSTC = 6400 triu
Tng chi ph PAKD l 12.185 triu
Trong :
Chi ph vt t: 7230 triu
Lng CBNV: 2980 triu
Khu hao TSC: 1205 triu
Cc chi ph khc: 770 triu
Bit rng
VL t c = 4120 triu
Vay t ICB = 3010 triu
BIDV cho vay ti a 70% gi tr TSTC
Tnh hung cho vay tng ln
Trong t12, DN pht sinh cc nghip v sau:
Ngy 3/12: kh c 15/9 n hn, s tin 242 triu (trn TK TG cng ty c
tin tr n)
11/12: Vay mua vt t 480 triu
Vay chi thng cho cng nhn: 78 triu
Vay thanh ton tin in cho SXKD 52 triu
17/12: Vay np thu xut khu 35 triu
Vay thanh ton tin lng cho cng nhn: 235 triu
Vay t chc tham quan: 36 triu
25/12: vay tr n VCB 370 triu
Vay mua vt t: 150 triu
n cui ngy 30/11,
Cty nhn tin vay thc hin PAKD s tin 3043 triu ,
D n TK cho vay VL ca cty l 4170 triu