Circular 02/2013/tt-Nhnn: Regulation On Classification Of Assets, Extract Method, Extract Levels Established Risk Prevention And The Use Of Redundancy To Handle Risks In The Operation Of The Credit Institution, Ch. ..

Original Language Title: Thông tư 02/2013/TT-NHNN: Quy định về phân loại tài sản có, mức trích, phương pháp trích lập dự phòng rủi ro và việc sử dụng dự phòng để xử lý rủi ro trong hoạt động của tổ chức tín dụng, ch...

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THE STATE BANK OF VIETNAM
Numbers: 02 /2013/TT-NHNN
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 21, 2013

IT ' S SMART

The regulation of asset classification has, the level of quotation, the draft extraction method.

risks and use of the backup to handle risks in our operations.

Credit organization, foreign bank branch.

________________________

Vietnam State Bank Law School No. 46 /2010/QH12 June 16, 2010;

The Code of Credit: 47 /2010/QH12 June 16, 2010;

Base of Protocol 96 /2008/NĐ-CP May 26, 2008 Government rules the functions, duties, powers, and organizational structure of the State Bank of Vietnam;

After reunification with the Ministry of Finance;

On the recommendation of the Chief Inspector, the bank oversight;

The Governor of the Bank of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the Republic of the United States of the United States of the United States of the United States of the Bank of the State of the State of the State of the State of the State of the State of the State of the Bank of China,

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

1. This information provides for the classification, the degree of quotation, the risk-prevention approach and the use of the backup to handle the credit risk in banking operations on the assets that are (the following this is on the debt) following:

a)

b) To lease financing;

c) discount, reextract the transfer tool and other valuable paper;

d) Payment;

Credit cards in the form of credit card releases;

e) The returns on the pledge of the foreign table;

g) The amount of money purchased and trusts buying unlisted business bonds on the stock market or unregistered transactions on the trading market of the unlisted public companies (Upcom) (the following is called unlisted bonds), never before. include purchasing unlisted bonds with the trust capital that the trustee is at risk;

h) Trust trusts;

i) The deposit (except for payment deposit) at domestic credit organization, the foreign bank branch in Vietnam by law and deposits at the foreign credit organization.

2. The bail, acceptance of payment, non-cancelation pledge (the following the general commitment) must be classified under the regulation at this Notice to administer, monitor the quality of credit-level operations of the credit organization, details of the loan. The foreign bank.

3. Exposition and use of the cost of reducing inventory, the loss of financial capital losses, the loss of debt to debts must be difficult, except for the provisions of Article 1 This is done by law.

What? 2. Subject applies

1. This information applies to:

a) Credit Organization, including: Commercial Bank and non-bank credit organization;

b) The foreign bank branch.

2. The foreign bank branch applies the offshore bank ' s risk-to-risk policy to classify debt, commit to the periphery, to extract and use the bill to handle the risk that must be approved by the State Bank of Vietnam (later known as State Bank). Well, it ' s convenient for the foreign bank ' s risk-to-risk policy terms and more advanced than the provisions of this Article 6. The record, sequence, procedure to be approved by the State Bank applies a foreign bank's risk to the risk of a foreign bank by regulation at paragraph 3, paragraph 4 Article 11 of this.

3. The foreign bank branch has been approved by the State Bank to adopt the foreign bank 's risk-to-risk contingus policy ahead of this date' s enforcement effect, the foreign bank branch approved by the State Bank to apply. The foreign bank's risk contingation policy under paragraph 2 This is done by the regulation of foreign banks. During the inspection, monitoring, if the State Bank evaluated the foreign bank 's contingus policy not to reflect the full extent of credit risk in the actual banking operation in Vietnam, the State Bank may ask for details of the bank' s budget. The foreign bank branch does the debt classification, committing the foreign exchange, extracts and using the backup to handle the risk by regulation at this Smart.

4. The credit organization during the deployment of the restructuring method, merger, mergers have difficulties in classification of debt, foreign commitment, extracts, and use of the backup to handle the risk of reporting the Governor of the State Bank to take a disposal measure. ensuring the system's safety.

What? 3. Explain words

In this Information, the words below are understood as follows:

1. Credit risk in bank activity (the following call off is a risk) that the loss is likely to occur to the credit of the credit organization, the foreign bank branch due to the customer not performing or without the ability to perform part or the entire obligations under the pledge.

2. Debt It ' s the amount of money that organizes credit, the foreign bank branch has sent, the bank once per agreement on the debt stipulated at 1 Article 1.

3. Risk backup. is the amount of money extracted and the accounting at the cost of operating to spare the possible losses to the credit of the credit organization, the foreign bank branch. The risk reserve consists of a specific backup and a general backup.

4. The specific backup is the amount of money was extracted to spare the possible losses for each particular debt.

5. General backup is the amount of money being extracted to spare the possible losses but has not yet determined when to extract the specific backup.

6. Overdue debt is the debt that in part or all of the original debt and/or interest has been overdue.

7. Repayment of the debt repayment deadline is debt held, the foreign bank branch approx the payment of the payment and/or renew the debt to the customer when the customer is not able to pay the original debt and/or interest on the contract period in the contract but is held credit, details The offshore banking branch is likely to be able to fully repay the original debt and interest in the time of repayment of the restructuring.

8. Bad Debt (NPL) is the debt of groups 3, 4 and 5.

9. Bad debt ratio is the ratio between bad debt versus total debt from group 1 to group 5.

10. Bad credit rate is the ratio between the total debt and the diplomatic commitment from the group 3 to the group 5 versus the total debt and the diplomatic commitments from group 1 to group 5.

11. Client is the organization (including credit organization, foreign bank branch), individuals, other subjects under the rule of civil law that have a credit-level relationship, deposit; bond issuing, price papers have been held in credit, bank branch, and bank. I don't know.

12. Use backup to handle risks is the organization of credit, the foreign bank branch of the foreign bank that transfers the debt to the risk of accounting out of the periphtable, and continues to monitor, with the measure to revoking the full debt under the signed contract, the commitment that has made a deal with the customer.

What? 4. Collectively collect data, customer information and information technology.

1. The credit organization, the foreign bank branch must take measures and regularly carry out the collection, exploitation of information, customer figures, including information from the Center for Credit Information (CIC), to:

a) The amendment, the addition of the internal credit rating system, the internal regulation of credit level, loan management, risk backup policy.

b) Track, evaluate the customer's ability to repay the debt after it has been ranked by the internal credit rating system, which has a risk management measure, which manages the appropriate credit quality.

c) Do the debt classification, the foreign commitment, to extract the risk reserve and use the prescribed reserve in this Information.

2. The credit organization, the foreign bank branch must build a system of information technology in the entire system that meets the requirements of data management, customer information, operating and management of the internal credit rating system, risk management, implementation of the company. classification of debt, foreign commitment, extracts and use of the backup to handle the risk.

What? 5. Internal credit rating system

1. Internal credit rating system is a system of financial and non-financial indicators, customer evaluation processes on the basis of qualitative and financial quantitative, business, governance, customer credibility. The internal credit rating system must be built for each of the various customer objects, including those who are restricted to the credit level and the relevant people of this object.

2. Internal credit rating system must be built in accordance with the following principles:

a) Build on the basis of the data, the information of all customers who have collected in the time of at least 01 (one) year adjacent to the year of building the internal credit rating system.

b) At least once a year, the internal credit rating system must be reviewed, modified, added on a database basis, customer information collected during the year.

c) There is a regulation of rating levels corresponding to a high level of risk from low to high.

d) Being held by the Board (for credit organization is a holding company), the Member Council (for the credit organization is a limited liability company), the General Manager or Director (for the foreign bank branch) approved applicable.

3. The credit organization, the foreign bank branch must build an internal credit rating system to rank the customer periodically or when necessary, as the basis for the credit-level review, credit quality management, project policy building, and the management of the company. The risk room is consistent with the operational range and the actual situation of the credit organization, the foreign bank branch.

Non-bank credit is required to have internal credit rating systems.

4. In the 10 (ten) days from the date of the board, the amendment, the addition of the internal credit rating system, credit organization, foreign bank branch must send directly or by post office to the State Bank (Agency for Inspects, bank oversight). queue) the following text:

a) For the new issue case:

(i) The report of the report on the promulgation, application of internal credit rating system;

(ii) Internal credit rating system, a description of the internal credit rating system, information collection process, customer data, customer rating;

(iii) The guide uses internal credit rating systems, including the allocation, authorization in the collection of information, customer metrics, customer ratings.

b) For the case of modification, addition:

(i) The report of the report on the amendment, which complements the internal credit rating system, which reports clear due to revision, complements;

(ii) The revised text, the addition of the credit rating system and the manual use of the internal credit rating system.

What? 6. Internal regulation on credit level, loan management, risk contingus policy, and more.

1. The credit organization, the foreign bank branch, must issue an internal regulation on credit level, loan management, risk reserve policy.

2. Internal regulation on credit level, minimum loan management must meet the following requirements:

a) Built on the basis of information, customer figures collected, customer rating results in the internal credit rating system;

b) Are used united in the whole system, as the basis for review, granting credit, managing the loan to specific customers;

c) There is a policy of credit policy towards the customer, which includes regulation on credit-level conditions, credit level limitations, interest rates, records, sequence, procedures, regulatory processes, credit licensing, loan management;

d) There is management regulation to ensure compliance with the provisions of the State Bank for safety guarantees in the operation of the credit organization, the foreign bank branch;

There is a regulation of responsibility, the powers of the units, the individual in the appraisal, the credit level, the quality of credit, the appraisal, the assurance asset management;

e) There is regulation on the process, test content, advance control, during and after the level of credit;

g) There is regulation of guarantee, appraisal and management of secured assets;

) There is a regulation on the self-valuation of guaranteed assets including principles, methods, processes, and responsibilities of each unit, the individual involved in the valuation of the property that guarantees the correct assurance of the law of the secured property and to implement it. the determination of the value of the secured property is deducted when the specified bill-in-room calculation is specified at the Article 5 Article 12.

i) There is regulation of debt recovery measures.

3. The minimum risk reserve policy must meet the following requirements:

a) In accordance with the laws of law on accounting, finance, and reporting, statistics;

b) There is a process of gathering information, data on the customer, guarantee of debt classification, accurate diplomatic commitment, bad debt management, bad credit management balance management, full-of-regulation planning;

c) There is a specific regulation of the taxing of debt, foreign commitment, quotation, risk forecasting and use of the project to handle the risk in operation for each customer object by term, mutation;

d) There is a statute of powers, responsibilities of units, individuals in the taxing of debt, foreign commitment, extracts, and use of the backup to handle the risk in operation;

There is a mechanism of testing, monitoring, and reporting of regulatory content from point a to this point of d.

What? 7. Report on internal regulation on credit level, loan management, risk contingus policy, and more.

In the term 10 (ten) days, since the date of the board, the amendment, the addition of internal regulation on credit level, loan management, risk reserve policy, credit organization, foreign bank branch must submit directly or by post office to the Bank of the Bank. State (Inspector, bank supervisor) 01 sets of documents that include the following text:

a) For the new issue case:

(i) The report reports on the issue of internal regulation on credit level, loan management, risk contingus policy.

(ii) Internal regulation on credit level, loan management, risk contingus policy.

b) For the case of modification, addition:

(i) The report reports on the amendment, the addition of internal regulation on credit level, loan management, risk contingus policy, which reports clear due to revision, supplements.

(ii) The revised text, the addition of internal regulation on credit level, loan management, risk contingus policy.

What? 8. Time of classification, extract and use of the backup to handle risk

1. At least once per quarter, in 15 (fifteen) the first day of the first month of each quarter, the credit organization, foreign bank branch must take on its own taxing of debt, committed to diplomacy to the end of last quarter ' s last working day, base. Enter the customer's ability to repay the debt by regulation at Article 10, Article 11 of this Smart, and submit a self-classified result of the debt, which is committed to the CIC.

For the last quarter of the annual accounting, in 15 (fifteen) the first working day of the last month, the credit organization, the foreign bank branch that imples debt classification, is committed to the Premier to the end of its final working day. Last month of the last quarter of the accounting period.

In addition to the above, the credit organization, the foreign bank branch that performs the debt classification, is committed to foreign policy by internal regulation.

2. In the time of 3 (three) days from the date of receiving the self-classified results of the debt, the foreign bank ' s foreign commitment, the foreign bank branch as specified at this one Article, the CIC aggregable customer list according to the high risk group. And the foreign bank branch is self-classified and offered at the request of the credit organization, the foreign bank branch.

3. During the maximum period of 05 (five) days from the CIC day aggregation of the customer list by regulation at paragraph 2 This, the credit organization, the foreign bank branch must recommend the CIC to provide the list of customers above, using the classified results. The customer debt group provided by the CIC to adjust the debt classification result, the pledge to foreign exchange under the principle of regulation at paragraph 1 Article 9; extract enough of the reserve money and use the backup to handle the risks under the prescribed risk.

Chapter II

SPECIFIC REGULATION

Item 1

DISTRIBUTION OF DEBT AND FOREIGN COMMITMENT

What? 9. The method and principle of classification

1. The credit organization, the foreign bank branch that self-performs debt classification, is committed to foreign exchange by regulation at Article 10, Article 11 of this Information and must use the results of the debt group classification to customers provided by the CIC at the time of classification to treat it. The results of the self-classification of debt, the commitment to the Premier League. The client ' s foreign debt and commitment case is classified into the debt group that has a lower risk level than the debt-based debt group provided by the CIC, the credit organization, foreign bank branch that must adjust the debt classification outcome, the foreign exchange commitment. The debt group is provided by the CIC.

2. The entire balance of debt and the value of a customer ' s foreign commitments at a credit organization, the foreign bank branch must be classified into the same debt group. For the customer with either two debts and/or an outboard commitment to return at the credit organization, the foreign bank branch that has any debt or tax commitment is classified into the group with a higher level of risk than the debt or commitment. On the other hand, a credit organization, the branch of the foreign bank, must reclassify the remaining debt or pledge of the customer into the group with the highest level of risk.

3. For a capital credit, every credit organization, the foreign bank branch that participated in a contract credit, must implement an independent classification and is responsible for informing each other the results of the classification. The entire debt and foreign commitment of clients are granted credit for capital at credit organizations, the foreign bank branch must be classified into the group with the highest level of risk that a credit organization, the foreign bank branch to the senior level. It's classified.

4. For a credit-level trust that the recipient of the delegated mandate under the trust contract, the credit organization, the foreign bank branch must classify these trusts as a loan to the trustee.

5. For the debt sold but uncollected money, the debt sold but the buyer has the right to access the seller the amount has not obtained, the amount of debt sold has the right to access the seller must be classified, citing the prescribed risk reserve at This Information. Before you sell the debt.

6. For debts purchased, credit organization, foreign bank branch taxing the amount of money paid to buy debt into the group with a level of risk is not lower than the group where that debt was classified before purchasing.

7. For the amount of money buying, trust for another organization (including credit organization, foreign bank branch) buying unlisted business bonds, credit organizations, foreign bank branches must classify the amount of bond purchases as a result of a credit card. The loan has no guarantee on the side of the bond, unless the corporate bond is secured by assets.

8. For the discount in the form of a purchase of a limited purchase of transferable tools, the other valuable paper of the beneficiary, the credit organization, the foreign bank branch which classits the discount as a loan to the beneficiary.

9. For the debt that loans, the credit-granting of the Government, the direction of the Government, the Prime Minister, the credit organization, the banking branch that does the debt classification, the appropriation and use of the bill to handle the risks under the Governor's decision. The Bank of State for every particular case.

10. For the regulatory debt at the point c (iv) paragraph 1 Article 10 This information, in principle, the credit organization, the foreign bank branch must recover even the violation of the breach, which is not restructured the payment deadline; in the unrecoverable time. having to do the debt taxon, extract the bill by regulation at this level.

11. The inspection results, monitoring and relevant credit information, the State Bank has the right to ask for a credit organization, the foreign bank branch that performs the evaluation, reclassify the specific debts and extracts the full bill, which is consistent with the government. It ' s about the level of the risk of that debt.

What? 10. Taxation of debt and foreign commitment by quantitative method

1. The credit organization, the foreign bank branch that imples the debt classification (except for the payout changes) according to 05 groups as follows:

a) Group 1 (Qualified Debt) includes:

(i) The debt in the term and is assessed to be able to fully recover both the original debt and the right interest;

(ii) The overdue debt of less than 10 days and is judged to be able to fully recall the original debt and the overdue interest and full recall of the original debt and the remaining interest in time;

(iii) The debt is classified into the 1 group as specified at paragraph 2.

b) Group 2 (The debt required) includes:

(i) Debt overdue from 10 days to 90 days;

(ii) Debt-to-first-time adjustment debt;

(iii) The debt is classified into Group 2 by regulation at paragraph 2 and paragraph 3 This.

c) Group 3 (Debt under standard) includes:

(i) the overdue debt from 91 days to 180 days;

(ii) Debt renewed debt for the first time;

(iii) The debt is exempt or reduced interest due to the customer ineligible for full interest in the credit contract;

(iv) Debt to one of the following cases:

-Client's debt or guarantee is the organization, the person of the object that the credit organization, the foreign bank branch is not granted a credit under the rule of law;

-The debt is secured by the stock of the credit organization itself or the subsidiary of the credit or loan organization used to contribute to another credit organization on the basis of the credit-receiving credit organization secured by the holding stock of the organization itself. Credit card credit;

-Debt is not guaranteed or granted with preferable conditions or values that exceed 5% of the credit organization's inherent capital, the foreign bank branch when granting the client to the subject of a limited credit constraint under the rule of law;

-Acute debt to subsidiaries, affiliated companies of credit organizations or businesses whose credit organization takes control of valuable control over the statutory rate of law;

-The debt is valued beyond the credit limit limit, unless the case is allowed to cross the limit, according to the rule of law;

-Debt violates the provisions of the law granting credit, foreign exchange management, and safety guarantees for credit organization, foreign bank branch;

-Debt violation of internal regulations on credit level, loan management, risk backup policy of credit organization, foreign bank branch.

(v) The debt is revoked according to the inspection conclusion;

(vi) The debt is classified into group 3 by regulation at paragraph 2 and paragraph 3 This.

d) Group 4 (suspected debt) included:

(i) overdue debt from 181 days to 360 days;

(ii) The restructuring of the repayment deadline for the first time overdue for less than 90 days by the return of the debt is first restructured;

(iii) The restructuring of the deadline for payment of the second time;

(iv) The default debt at point c (iv) paragraph 1 This is overdue from 30 days to 60 days from the date of the recall decision;

(v) The debt must be revoked according to the inspection conclusion but has been so long overdue for 60 days that has yet to be recovered;

(vi) The debt is classified into group 4 by regulation at paragraph 2 and paragraph 3 This.

The Group 5 (debt is likely to lose capital) includes:

(i) the overdue debt on 360 days;

(ii) The restructuring of the repayment deadline for the first time overdue from 90 days or more after the return of the debt is first restructured;

(iii) The restructuring of the payment deadline for the second time overdue by the time of repayment is restructured for the second time;

(iv) The restructuring of the third-time repayment deadline returns, including unoverdue or overdue;

(v) The specified debt at point c (iv) paragraph 1 This is overdue over 60 days from the date of the recall decision;

(vi) The debt must be revoked according to the inspection conclusion but has been too long overdue for 60 days that has yet to be recovered;

(vii) The customer ' s debt is the credit organization announced by the State Bank to its special control status, the foreign bank branch being blockled by capital and property;

(viii) The debt is classified into Group 5 by regulation at paragraph 3 This.

2. The debt is classified into the lower-risk debt group in the following cases:

a) For overdue debt, credit organization, foreign bank branch reclassification into the lower-risk debt group (including group 1) in full response to the following conditions:

(i) The customer paid the full portion of the original debt and the overdue interest that applies to the overdue root debt) and the root and interest debt of the next payment term in a minimum of 03 (three) months for middle and long-term debt, 01 (one) month for short-term debt, including the date of the full start to full debt and the overdue interest;

(ii) There are documents, records prove that the customer has paid off;

(iii) The credit organization, the foreign bank branch that has enough information base, the customer assessment document has the ability to fully pay its original debt and the remaining interest rate on time.

b) For a restructuring of the repayment deadline, credit organization, foreign bank branch reclassification into a lower-risk debt group (including group 1) in full response to the following conditions:

(i) The customer paid full of the original debt and interest in the repayment deadline for a minimum of 3 months on middle and long-term debt, 01 (a) month for short-term debt, since the date of the full start to full debt and interest in the time of the restructuring was restructured;

(ii) There are documents, records prove that the customer has paid off;

(iii) The credit organization, the foreign bank branch that has enough information base, documents to evaluate customers who are able to fully pay the full debt and the remaining interest in time has been restructured.

3. The debt is classified into the higher-risk debt group in the following cases:

a) Occurring Adverse Environmental Impacts, the business sector negatively impacts the ability to repay the debt of the customer (natural disasters, epidemics, war, economic environment);

b) The indicators of the ability to produce, the ability to pay, the debt on capital, the cash flow, the customer's ability to repay the debt of continuous decline or have a major fluctuation in the direction of a decline in 3 times the rate of constant debt;

c) The customer does not provide adequate, timely and honest financial information at the request of the credit organization, the foreign bank branch to evaluate the customer's ability to repay the debt.

d) The debt was classified into the group 2, group 3, group 4 by regulation at point a, b and c this paragraph from 01 (one) year or more but not eligible to classify into the lower-risk debt group.

) Debt-level debt is subject to law enforcement by law.

4. Taxation of the diplomatic commitment and the return in accordance with the diplomatic commitment:

a) Classification of a foreign commitment:

(i) The classification into group 1 if the credit organization, the foreign bank branch, evaluated the customer with the ability to fully execute the obligations under the commitment.

(ii) The classification into group 2 returns if the credit organization, the foreign bank branch of the foreign bank assessment does not have the ability to perform obligations under the commitment.

(iii) The classification into group 3 returns to the diplomatic commitment of one of the specified cases at point c (iv) paragraph 1 This Article.

b) Taxation of the return on a foreign commitment:

(i) The overdue date is calculated from the date of the credit organization, the foreign bank branch that does the obligation by commitment.

(ii) The return to the diplomatic commitment is classified as follows:

-Category 3 if overdue for less than 30 days;

-Subclassification into group 4 if overdue from 30 days to less than 90 days;

-Category 5 if the term is 90 days or more.

The return case classifies a lower risk group than the group that is committed to a given subgroup that is classified as specified at point a (ii), point a (iii) this must be transferred to the group on which the outboard is classified.

What? 11. Taxation of debt and foreign commitment by qualitative method

1. The credit organization, the foreign bank branch of the debt classification, is committed to diplomacy by 05 groups as follows:

a) Group 1 (Eligible Debt) includes: Credit-held debt, foreign bank branches assessment is likely to fully recall both the original debt and the right interest.

The foreign exchange commitments are to be held, the foreign bank branch of the foreign bank assessment is that customers are capable of fully implementing obligations under a commitment.

b) Group 2 (The debt of attention) includes: The debt held credit, the foreign bank branch assessment is likely to fully recover both the original debt and interest but there is a customer sign that defaults the ability to repay the debt.

The foreign exchange commitments are held, the foreign bank branch of the foreign bank assessment is that the customer is capable of performing obligations under a commitment but has signs of declining the ability to make a commitment.

c) Group 3 (debt under the standard) includes: Credit-held debt, foreign bank branch assessment is unlikely to be able to revoking original debt and interest when it comes to a deadline. These debts are held in credit, the foreign bank branch of the foreign bank assessment is likely to be lost.

The foreign exchange commitments are held, the foreign bank branch of the foreign bank assessment is that customers are not capable of fully implementing obligations under the commitment.

d) Group 4 (suspected debt) included: Credit-held debts, foreign bank branches assessment are likely to be highly vulnerable.

The foreign commitment that the customer's ability does not make a commitment is very high.

The Group 5 (debt is likely to lose capital) includes: Credit-held debts, foreign bank branches assessment are no longer the capacity to recall, loss of capital.

The diplomatic commitments the client is no longer capable of carrying out the commitment obligations.

2. The credit organization, the foreign bank branch that imples the taxing of the debt, is committed to the foreign table by regulation at paragraph 1 This must be approved by the State Bank by writing in full response to the following conditions:

a) There is an internal credit rating system that is consistent with business activity, customer object, the risk nature of the debt and having a minimum trial period of 01 years;

b) There is a regulatory risk contingus policy in paragraph 3 Article 6 of this.

c) There is a credit risk management policy, credit risk monitoring model, determination method, credit risk measurement (which includes ways of evaluation of the customer's ability to repay debt on credit contracts, asset assurance, debt recovery ability) and manage debt;

d) explicitly defined the responsibility, the powers of the Board, the Member Council, the General Manager (Director) in the approval, implementation and examination of the internal credit rating system and the project policy of the credit organization, the branch of the Board of Directors. the foreign bank and the independence of the risk management departments.

3. Credit Organization, foreign bank branch sent directly or by post office to the State Bank (Agency for Inspects, Banking monitoring) 01 sets of records recommend the State Bank approve of the debt classification by paragraph 1 Article and paragraph 2 Articles 2. These two parameters, including the following text:

a) The text of the foreign bank branch of the foreign bank offering the State Bank approx approval of the applicable State Bank ' s risk of the risk of foreign banks by regulation at paragraph 2 Article 2 This message; the text of the credit organization, the foreign bank branch. In addition to the State Bank's offer to allow the implementation of the debt classification, an outlaw of the United States under a regulatory method stipulated at one Article, which must prove to meet sufficient regulatory conditions at Article 2;

b) A copy of the foreign bank ' s risk-to-risk policy on the specified case at 2 Article 2 of this; the copy of the internal credit rating system, risk backup policy, credit risk management policy, and text draft. guidelines for the implementation of the debt classification, commitment to the periphtable, and to extract the risk reserve of the credit organization, the foreign bank branch to the specified case at paragraph 2 This.

4. During the 30 (thirty) days from the date of receiving enough filing by regulation at paragraph 3 This, the State Bank has a written approval for the credit organization, the foreign bank branch. In the absence of approval, the State Bank has a written statement of the reason.

5. Every year, the credit organization, the foreign bank branch must reassess the internal credit rating system, the risk contingus policy, the credit risk management policy that matches the actual situation and the provisions of the law.

6. The credit organization, the foreign bank branch that is approved to implement the debt classification, is committed to the foreign exchange as stipulated at 1 This must simultaneously implement the debt classification and the diplomatic commitment by regulation at this Article 10. The case of the resulting classification on a debt and a diplomatic commitment by regulation at Article 10 and the 1 Article varies the debt, the external commitment must be classified into the group with a higher level of risk. The minimum amount of time must be made to classify the debt and the commitment to foreign tables simultaneously under Article 10 and Article 11 This is 05 (five) years from the date approved by the Bank of State.

Item 2

EXTRACT BACKUP

What? 12. Specific backup.

The number of specific contingers must be quoted to each customer according to the following formula:

http://moj.gov.vn/vbpq/PublishingImages/02.2013. -TT. NNN.png

In it:

-R: The total number of specific contingers must be quoted by each customer;

- http://moj.gov.vn/vbpq/PublishingImages/02.2013. -TT. NNN.2.png : to be the sum of each customer's specific redundum from the number one balance to the second.

Ri: is the amount of a particular bill to extract from each customer to the original debt balance of the fourth debt. Ri is determined by the formula:

Ri = (Ai-Ci) x r

In it:

Who: The balance of the original debt;

Ci. : the deductible value of the secured property, the financial leasing asset (later known as the secured asset) of the fourth debt;

r : The percentage of the specific contingo-specific contingation rates are regulated at paragraph 2 This.

The case of Ci > Ai is calculated as 0.

2. The percentage of the specific project extraction rate for each debt group is as follows:

a) Group 1: 0%;

b) Group 2: 5%;

c) Group 3: 20%;

d) Group 4: 50%;

Team 5: 100%.

3. Asset guarantees to deduct when the specific reserve money count ( R ) specified at paragraph 1 This must fully satisfy the following conditions:

a) The credit organization, the foreign bank branch, has the right to handle the secured property under the guarantee contract and by the rule of law when the customer does not perform its obligations under the pledge;

b) Time the asset processing time under the expected no more than 01 (a) year for the secured property is not real estate and no more than 02 (two) years for the guaranteed property is real estate, since the credit organization, the foreign bank branch has a real estate. the right to the right to perform the assurance of property;

c) The secured asset must fully meet the conditions under the rule of law on the guarantee transaction;

d) The property guarantees specified at the point of d 5 This must be valued by the organization with the functional appraisal function in accordance with the rule of law in the following cases:

(i) The secured assets are valued at 50 billion or up to the customer's debt as the relevant person of the credit organization, the foreign bank branch, and the subject limited to the prescribed credit in accordance with Article 127 of the credit organizations.

(ii) The secured assets are valued at 200 billion or more, except for those specified at the d (i) point.

The organization case has a price appraisal function that is not likely to be valued or without an organization with a functional appraisal of the valuation assets specified at d (i), d (ii) this paragraph, the credit organization, the foreign bank branch that performs. valuation by the rules of internal regulation at point 2 Article 6 This message.

The property case warrants not fully meet the specified conditions at the point a, b, c, d this paragraph, the deduction value of that assurance asset must be treated with zero.

4. The deduction value of the secured property is determined by the volume between the value of the guaranteed property stipulated at paragraph 5 This with the deduction rate for each property guarantee stipulated at paragraph 6 This.

The credit organization, the foreign bank branch self-identifies the deduction for each type of secured property on the basis of the ability to recover when handling that assurance asset but is not beyond the maximum deduction rate for each type of insurance property. It's guaranteed at 6.

5. The value of the secured property is defined as follows:

a) Gold: The purchase price at the headquarters of the business, the credit organization that owns the gold label at the end of the day before the date of the specific project. Where the purchase price is not listed, the price of gold is determined by regulation at this point of d.

b) The Government bond is listed on the Stock Exchange: The reference price at the Stock Exchange at the time of the day before the specific bill extract date or at the latest time before the specific backup date date (if not available). the reference price at the end of the day before the specific project extraction date);

c) A business run by the business (including credit organization) releases is listed on the Stock Exchange: The reference price at the Stock Exchange at the end of the day before the specific backup date or the nearest date before the date. The specific backup (if there is no reference price at the end of the day before the specific backup date);

The stock has not been listed on the Stock Exchange, other valuable documents issued by the business (including credit organization) issued: denominates in denominations.

d) The real estate, real estate and other types of assurance assets: The value of the guaranteed asset is valued by the organization that has a regulatory appraisal function stipulated at the point of paragraph 3 This Article or the value of the secured property is valued. According to the internal regulation of the credit organization, the foreign bank branch is located at the point of 2 Article 6 of this. In the absence of a secured property valuation, the value of the property guarantees zero;

Assets for financial leasing (property value for financial leasing under contract for rent unless the rent must be paid): the amount of rent remaining under the contract at the time of the specific project extraction time or the organization ' s valuation value has jurisdiction. valuation by the rule of law.

6. The maximum deduction rate for the guaranteed property:

a) The deposit of the customer with the Vietnam Watch: 100%;

b) Gold, except for the gold of the specified amount at this point; the deposit of the customer with the foreign currency: 95%;

c) Government bonds, transfer tools, price papers issued by the credit organization itself; savings cards, deposit certificates, ballots, votes, credit card organizations, other foreign bank branches released:

-There's a deadline for less than a year: 95%.

-There's a period of five to five years: 85%.

-There's a five-year deadline: 80%.

d) The securities issued by other credit organizations were listed on the Stock Exchange: 70%;

Securities released by other businesses are listed on the Stock Exchange: 65%;

e) The securities are not listed on the Stock Exchange, the paper costs, except for the provisions at this point, due to the registered credit organization listing the stock on the Stock Exchange issued: 50%;

The stock has not been listed on the Stock Exchange, the paper costs, except for the provisions at this point, because the credit organization does not have a stock listing on the Stock Exchange issued: 30%;

g) The stock has not been listed on the Stock Exchange, which is priced by the registered business of securities listed on the Stock Exchange of the Stock Exchange: 30%;

The stock is not listed on the Stock Exchange, which is priced at the sale of the stock listed on the Stock Exchange: 10%;

h) Real estate: 50%;

i) Gold with no listing price, other gold and other types of assurance assets: 30%.

What? 13. Joint reserve extraction level

1. The general reserve amount must be extracted by 0.75% of the total balance of debt from group 1 to group 4, except the following:

a) The deposit is at the point of one Article 1 of this.

b) The loan, purchase of a valid paper term for credit organization, other foreign bank branches in Vietnam.

2. The inspection results, monitoring and relevant credit information, the State Bank has the right to request the commercial bank, the foreign bank branch of the foreign bank to extract the general bill on the stipulation at a point a, point b 1 This is appropriate. It ' s a risk level.

What? 14. Supplements and complete the reserve amount

1. The case of the specific reserve money and the final quarter of the previous quarter is less than the number of specific contingers and the general quarters must be quoted by the public, the credit organization, the foreign bank branch, which has to extract the dissection of the gap.

2. The case of the specific reserve money and the final quarter of the prior quarter is greater than the number of specific contingers and the general draft of the citation, the credit organization, the foreign bank branch must complete the excess difference.

Section 3

USE BACKUP TO HANDLE RISK

What? 15. Risk Processing Council

1. Part of the Risk Processing Council:

The credit organization must establish a 1-member Risk Processing Council as a Board Member, Council Member as President; 01 members are members of the risk management committee; 01 members are General Manager (Director) and a minimum of 2 members. The other member was decided by the Board of Directors.

The foreign bank branch must form the Risk Processing Council of the General Manager (Director) as chairman and minimum of 2 other members appointed by the General Manager (Director).

2. The responsibility of the Risk Processing Council:

The base of internal regulation on debt classification and foreign commitment, extracts the project, uses the backup to handle the risk, the Risk Processing Council is responsible:

a) The approval of the systemic aggregation report on the results of the debt recovery used the project to handle the risk, including the assurance of secured property processing and the determination of the basis of approval;

b) Decide or approve of the classification of debt, foreign commitment, draft approval, use of a backup to handle the risk in the whole system;

c) The decision or approval of debt recovery measures has been used as a backup for processing in the entire system, including the handling of the secured property.

What? 16. Principles and Risk Processing Profile

1. The credit organization, the foreign bank branch that uses the risk reserve to handle the risk in the following cases:

a) The customer is the dissolved organization, bankrupt by the rule of law, the individual is dead, missing;

b) The debt is classified into group 5.

2. The credit organization, the foreign bank branch that uses the backup to handle the risk in the following principle:

a) Use a specific set of regulations as specified in paragraph 1 Article 12 of this Information to handle the risk to that debt;

b) The asset ' s guaranteed asset to revoking debt: The specific backup case is not enough to handle the debt, the credit organization, the foreign bank branch must urgently conduct an agreement to grow the secured asset under the agreement with the customer and follow its provisions. the law to recover debt;

c) The case using a specific backup and the amount of proceeds from asset development is not sufficient to offset the risk of the debt then having to use the general reserve to handle;

d) The credit organization, the foreign bank branch outside of the debt-based foreign bank accounting was handled by regulation at point a, point b, this point c.

3. Risk processing records include:

a) Profile of credit and debit records for the debts that are handled at risk;

b) The secured property profile and other papers are relevant;

c) The decision or approval of the Risk Processing Council on the outcome of debt classification, extracts the project to handle the risk;

d) The decision or approval of the Risk Processing Council on the handling of risk;

For the customer case, the business is bankrupt, dissolved, in addition to the specified profile at the point a, point b, point c, and point of d must have a certified copy of the decision to declare bankruptcy of the court or decide to dissolve the business. according to the rule of law;

e) For the case of the customer being the dead individual, the missing person, in addition to the specified profile at points a, point b, point c and point d this must have a copy of the certificate certificate, the certificate or decision claims missing by the law. the law.

What? 17. The responsibility of the credit organization, the foreign bank branch to the handling of the risk

1. The use of a risk handling of the risk to the accounting of debt-related debts is consistent and follow-up, the governor, the creditor is the internal business of the credit organization, the foreign bank branch, which does not change the customer's debt obligations. There are risks to the debt. After the risk processing, the credit organization, the foreign bank branch must take full, radical debt recovery measures, and continue to monitor, revoking the debt to the debt-handled debt under the credit contract, the commitment that made a deal with the customer.

2. After a minimum of 05 (five) years, since the day of the use of the bill to handle the risk and after taking all the measures of the Risk Processing Council to revoking the debt but not recoverable, the credit organization, the foreign bank branch is determined. The debt-accounting is taking the risk out of the Premier League.

For the state trade bank, the equity trade bank that the State owns over 50% of the charter capital, the export of the debt that handled the risk out of the outboard was made only when there was enough records, the proof document made every debt recovery measure. but failed to obtain debt and must be approved by the Ministry of Finance and State Bank.

The profile for the debt that has been exported out of the foreign table must be kept under the rule of law, which includes the risk handling records and the whole document that proves the credit organization, the foreign bank branch that has made all the necessary measures. In order to recover debt but not to recover.

What? 18. Processing for the amount recovered from the debt has handled the risk.

The proceeds from the debt handled the risk, including the proceeds from the processing of the secured property, which is considered revenue in the accounting period of the credit organization, the foreign bank branch.

Section 4

DEBT MANAGEMENT, FOREIGN COMMITMENT, EXTRACT AND USE OF A RISK RESERVE

What? 19. Debt management, foreign commitment, extract and use of the risk reserve.

1. The credit organization, the foreign bank branch must have a debt management division, a foreign policy pledge (room, ban or equivalent) at the credit organization ' s headquarters, the foreign bank branch headquarters to manage the implementation of the debt classification, the commitment to the public sector. The table is offline, and we use backup to handle the risks of the entire system.

2. The responsibility of the debt management division, the foreign commitment:

a) Build, the General Manager (Director) to submit the Board of Directors, Council Member (for the credit organization) or the General Manager (Director) (for the foreign bank branch) issued:

(i) Internal credit rating system, addition, modification of the internal credit rating system; management regulations, operating internal credit rating systems, collection, repleniuation of data, customer information;

(ii) Risk planning, modification, risk of risk contingus policy.

b) Management, operation internal credit rating system;

c) Overall, the report of the Risk Management Council results in debt classification results, foreign commitment, extracts, and use of the backup to handle the risk and the recovery of debt after having used the project to handle the risks of the previous quarter; proposing the Risk Processing Council. The taxing of debt, foreign commitment, extracts and use of the bill to handle risk, bad debt management measures, radical debt recovery;

d) Management, monitoring of units, individuals in the implementation of the regulation at the point of the Article 3 Article 6 This Information;

) Providing information, coordination with functional units at the headquarters in the construction of the General Manager (Director) to submit the Board of Directors, Board Member (for credit organization) or the General Manager (Director) (for the branch of the branch). the foreign bank) issued or amended, the addition of internal regulation on credit level, credit management of the credit organization, foreign bank branch;

e) Perform other tasks by the regulation of the credit organization, the foreign bank branch.

Section 5

ACCOUNTING, REPORT.

What? 20.

The credit organization, the foreign bank branch that implements the amount of accounting of its extracts, uses, complements, and is in a specific reserve and in general, in accordance with the laws of the law of accounting accounting by law.

What? 21. Report

1. The credit organization, the foreign bank branch must report the results of the debt categoration, foreign commitment, and use of the bill to handle the risk under the applicable Statistical Report Mode imposed on credit organizations, bank branches, and bank accounts. It was foreign to the State Bank.

2. The credit organization, the foreign bank branch that is responsible for providing the CIC with regulatory information about the State Bank ' s credit information activities and by regulation in this Information.

3. The credit organization, the foreign bank branch must report debt categorisation results, foreign commitment, extract and use of the bill to handle risks, resulting in debt recovery results for the Ministry of Finance and the Provincial Tax Authority, the city where credit organization, bank branch, and Foreign goods are headquartered in accordance with the Ministry of Finance's provisions for tax reports.

Chapter III

THE RESPONSIBILITY OF THE STATE BANK AND THE VIOLATION

What? 22. State Bank Responsibility

1. The Inspector Agency, overseeing the bank with responsibility:

a) Check, evaluate the construction of internal regulations under this Article 6; the quality and level of response required by the internal regulations due to the credit organization, the foreign bank branch of the board;

b) Check, check out the credit organization, branch of the foreign bank branch that imples internal regulations on credit level, loan management, risk contingus policy;

c) Check, inspect the implementation of the debt classification, commit to the periphtable, to extract and use the backup to handle the risk of the credit organization, the foreign bank branch;

d) The violation of the credit organization, the foreign bank branch by regulation at Article 23 of this Information;

The Governor of the Bank of the State has a specific guide text, extracts, and uses the backup to handle the risks to each of the specified cases at paragraph 3, paragraph 4 Article 24 of this; oversee the organization of credit, bank branches, and bank accounts. The foreign country does according to the State Bank's text.

2. Foreclosure, Statistical Base Money Statistics Regulation at this Job Building, the Governor of the State Bank issued regulations on the regime reporting statistical classification of debt, foreign commitment, extracts, and use of the backup to handle the risk in operation. of the credit organization, the foreign bank branch.

3. Financial case-A regulatory base accounting at this site builds, the Governor of the State Bank of the State of the State of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of China, the

4. The aggregable credit information center, which provides at the request of the credit organization, the foreign bank branch outside the list of customers according to the highest-risk debt group due to credit organizations, the foreign bank branch of the country ' s self-distribution. This is the kind of thing and report by the terms of this Article 8.

What? 23. Waste Processing

Credit organizations, foreign bank branches and individuals who are involved in violation of regulations at this Smart, in addition to having to implement the debt classification and foreign commitment, extract the risk reserve, use the backup to handle the risk to the right debt. regulation at this Smart, according to the nature and extent of the breach will be processed under the regulation of administrative violations in the field of currency and banking activities.

Chapter IV

EXECUTION CLAUSE

What? 24. The transition clause

1. The foreign bank branch has been approved by the State Bank to allow the taxing of debt, to extract and use the backup to handle the credit risk under the regulation of a foreign bank prior to this date that the enforcement effect is enforced. implement the debt classification and foreign commitment, extracts the risk reserve under the approval text of the State Bank.

2. The credit organization has been approved by the State Bank to implement a risk contingus policy to classify the debt by regulation at Article 7 Regulation of debt classification, extract and use of the backup to handle the credit risk in the organization ' s banking operation. It ' s the number of decisions issued by the issue. 493 /2005/QD-NHNN April 22, 2005, the Governor of the State Bank of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the United States of the State of the State of the State of the State of the State of the State of the State The case of the resulting classification on a debt and a diplomatic commitment by regulation at Article 10 and the paragraph 1 Article 11 varies, the debt-to-state commitment must be classified into the group with a higher level of risk.

3. The credit organization, the foreign bank branch that has regulatory debts at point c (iv) paragraph 1 Article 10 of this Notice before the date of this date has been unrevoked, processed as follows:

a) At the same time as the implementation of the petition, the inspection conclusion (if any), for a maximum of 10 days from the date of this date effect, the credit organization, the foreign bank branch must build the treatment, report the State Bank. the water (the Inspector of the Bank), in which the minimum has the following content:

(i) The specific list of each debt and name, address, tax code, the business profession of each customer with debt;

(ii) The debt categoration results, which extract the risk reserve for the prescribed debt at this level;

(iii) The financial situation and the ability to extract contingabilities to debt;

(iv) Plans to extract the backup, use the backup to handle the risk;

(v) The plan, the measure and the commitment to process to ensure radical recall.

b) The credit organization, the foreign bank branch that imples classification, extracts and uses the risk reserve to the debt under the guidelines of the State Bank for each particular case. In the unguided time of the State Bank, the credit organization, the foreign bank branch of the base at the time of the statute of limitations at Article 10 of this Smart to implement the debt classification, extract and use the backup to handle the risk under the rules. I mean, here's the message.

4. The credit organization, the foreign bank branch that has regulatory debts at the point g, h, this 1 Article 1 This message that arise before this date of this Smart Day has the effect of execution, which is processed as follows:

a) For a maximum of 10 days from the date of this private day it takes effect, the credit organization, the foreign bank branch must report the State Bank (Agency for Inspector, bank oversight) minimum of the following content:

(i) The specific list of each debt and name, address, tax code, the business profession of each customer with debt;

(ii) The debt categoration results, which extract the risk reserve for the prescribed debt at this level;

(iii) The financial situation and the ability to extract contingabilities to debt;

(iv) Plans to extract the backup, use the backup to handle the risk;

(v) The plan, the measure and the commitment to process to ensure radical recall.

b) The credit organization, the foreign bank branch that imples classification, extracts and uses the risk reserve to the debt under the guidelines of the State Bank for each particular case.

What? 25.

1. This message has been in effect since 1 June 2013.

2. The non-bank credit organization performs the debt classification, extracts the risk reserve on the regulatory debt at point c (iv) a Article 10 of this Information since January 1, 2014.

3. The following documents, the following rules expire:

-Directive. 05 /2005/CT-NHNN April 26, 2005 by Governor of the State Bank for the implementation of the debt classification and extract of the risk project by Decision No. 493 /2005/QD-NHNN April 22, 2005 by Governor of the State Bank;

-Decision No. 780 /QĐ-NHNN on 23 April 2012 by the Governor of the State Bank of the State for the classification of debt on debt-adjusted debt, renewed debt;

-Regulations on the classification of debt, extract and use of the backup to handle credit risk in banking operations on commercial banks, non-bank credit organization, foreign bank branch at Decision No. 1, $2billion. 493 /2005/QD-NHNN April 22, 2005, Governor of the State Bank of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the United States 18 /2007/QD-NHNN April 25, 2007, in terms of the amendment, addition, some of the provisions of the Regulation of Debt classification, extract and use of the project to handle the credit risk in bank activity of the credit organization issued by Decision No. 493 /2005/QD-NHNN April 22, 2005.

4. Chief of Staff, Chief Inspector, bank supervisor, Head of State Bank units, Director of the Provincial Bank of the State Branch of the Province, Central City, Chairman of the Board, Chairman of the Board of Directors and General Manager (Director) credit organization, the foreign bank branch is responsible for this information.

KT. GOVERNOR.
Vice Governor.

(signed)

Deng Xiaoping.