N6 cOng cho phep cac cong ty BHTG d~ dang htvan de khac lien quan den so 11l nao d6, khlmgcach dllngcua n6 d6i vdi muc thu nh~p tong th~ tlt phi va moi quan h$ gilta vi$c ap dyng cac ty
Trang 1NHONGVANDECHUNGVECHEDQTINHPHIBAOHI~ GANVOlMaCDQRUIROCUAcAc NGANHANG
Che d9 tfnh phi theo MDRR cua
BHTG Hoa Ky (FDIC) dU'<;1Cthi/c
hi$n tU nam1993 N6 sadl,lng sa do
ma tr~n 3-3 va vi$c xep 10i?iS8 can
cu vao ty 1$an toan van va di~m so
cua ca quan thanh tra Day la che d9
tfnh phi theo MDRR xuat hi$n sam
nhat Hi$n nay, FDIC dang xem xet
saa d6i che d9 cua minh d~ b6 sung
them m9t so chi tieu danh gia rui ro
ngan hang
Cong ty BHTG Dai Loan thi/c
hi$n tfnh phi theo MDRRvac.;Ongsa
dl,lng sa do ma tr~n 3-3 va di~m so
ki~m tra t6ng h<;1pdi/a tren mo hinh
giam sat CAMEL(S)
M9t di~m het suc quan tr9ng can
chu 'I doi vai nhCtng h$ thong sa
dl,lng ket h<;1pcac chi so d!nh 1U'<;1ng
va dinh tfnh la ty tr9ng cua cac chi
so nay (; m9t so nU'ac(nhU'Hoa Ky
va Dai Loan), cac chi tieu dinh 1U'<;1ng
dU'<;1cgim 1 ty tr9ng ngang vai cac
chi tieu dinh tfnh mang tfnh chu quan
nhieu han ch~ng han nhU' di~m so
ki~m tra (; m9t so' nU'ac khac nhU'
Canada, chi tieu d!nh tfnh dLt<;1cgan
ty tr9ng thap han so vai cac chi tieu
d!nh 1U'<;1ng.Tren thi/C te, xu hU'ang
chung 0 cac nU'acla ty trQng cua yeu
to djnh 1U'<;1ngS8 Ian han ty tr9ng c6
yeu to dinh tfnh
NhCtngU'Udi~m cua vi$c ket h<;1p
nhCtnggiai phap dinh 1U'<;1ngva d!nh
tfnh la 0 ch6 d6 la phU'ang phap
danh gia rui ro ngan hang c6 hi$u
qua cao va c6 th~ giai thich dU'<;1c
Trong tat ca nhCtng giai phap da
dU'<;1cban den thi day la giai phap
t~p h<;1pdU'<;1Cnguon thOng tin r9ng
nhat d~ danh gia rui ro ngan hang
Tro ng~i chinh cua giai phap nay
la n6 doi hoi m9t 1U'<;1ngthOng tin Ian
t~ cac ngan hang va c6 th~ g~p
(TUfp theo so' 2/2004)
TS Nguy~n M~nh Dung *
nhieu kh6 khan han so vai giai phap nghieng ve cac tieu chi d!nh 1U'<;1ng
T6m Ii?i,c6 rat nhieu giai phap d~
Ii/a chQn trong vi$c phan 10i?irui ro cac ngan hang phl,lc vl,I cho vi$c tfnh phi Tuy nhien, du la giai phap nao thi cOng phai hi$u qua trong vi$c phan lo~i cac ngan hang vao nhCtng
nh6m rui ro thich h<;1p,sadl,lng cang
nhieu thong tin c6 lien quan cang tot
va phai dU'<;1Ccac ngan hang va cac
ca quan an toan cl1ap nh~n
3 Yiu cdu vi ngu&n thOng tin
Vi$c chap nh~n tfnh phi theo MDRR doi hoi cac nha hOi?chdinh chinh sach phai dam bao rang nhCtngnguon thong tin can thiet S8 dU'<;1Ccung cap dg quan 1'1h$ thong m9Fcach dung dan M9t trong nhCtngvan d~ can xa 1'1ngay la Ii$u nhCtngthong ti~ can sa dl,lng da c6 san va da dU'<;1Cthu nh~n hay la chU'ac6 va chU'adU'<;1Cthu nh~n C6 'I kien cho rang nhCtngthong tin can
thiet chi nen h~n che a nhCtngthong
tin da cung cap cho cac ca quan an toan Tuy nhien, thOng tin nay c6 th~
chU'a dap ung dU'<;1cnhCtngnhu cau cua m9t h$ thong c6 hi$u qua dg tfnh phi theo MDRR R6 rang la phai t~o ra dU'<;1cm9t si/ can bang giCta m9t ben la yeu cau phai c6 dU'<;1C nhCtngthong tin can thiet d~ xep 109i cac ngan hang vao nhCtngnhqm phi
va m9t ben la yeu cau saD cho nhCtng doi hoi cua h$ thong khong
gay ra nhCtng phien toai qua muc
cho cac ngan hang
TrU'ang h<;1p ca quan BHTG khong tn/c tiep thu nh~n thong tin
ma di/a vao thOng tin cua cac ca quan lam chinh sach ho~c ca quan
thanh tra, nen c6 m9t thoathu$n
nhat la c6 dU'<;1Cm9t thoa thu$n
thong tin can thiet cho che d(JUnh
phi theo MDRRS8dU'<;1cthu nh~n va
chuy~n giao theo dinh ky
M9t van de khac can xem xetla li$u nhCtngthOng tin dungdetfnh phi
theo MDRR da dU'<;1Cphi'! dUy$t chU'a.Vi$c xa dl,lng nhCtngthongtin
da dU'<;1cki~m toan c6 thg se g6p phan vao tfnh chinh ,xac cua vi$c tinh phi theo MDRR dong thai giam dU'<;1Cganh n~ng ve bao cao va hanh chinh kh6ng can thiet cho cac ngan hang
Ve tfnh thai gian cua thong tin, quang thai gian tfnh phi can phai
phan anh, aen muc toi da c6 th€
dU'<;1c,tinh tr9ng rui ro mai nhat cua ngan hang Vi tinh tri?ng rui ro cua ngan hang luon thay d6i, Iy tU'ong nhat la thU'ang xuyen xem xet cac chi tieu danh gia Tuy nhien lam dU'<;1cnhU' v~y S8 rat ton kem va nhan Ii/c, chi phi hanh chinh va baG cao va hau nhU'tat ca cac nU'acdau khong th~ lam dU'<;1cnhU'v~y Vi the nhieu nU'acchi di/a vao m9t moc d€ phan anh rui ro cua ngan hang ch~ng h9n nhU' thai di~m ket thuc nam tai chinh, va coi thai digm d61a giai hi?n ve thai gian
M9t s6 van de khac can lU'uy la li$u h$ thong BHTG c6 ap dl:mg cung m9t phuang phap danh gia doi
vai nhCtng 109i hinh t6 chuc dU'<;1Cbao hi~m khac nhau nh'U'cac ngan hang
va cac t6 chuc tai chinh khac De dam bao rang tUng 109i hinh ngan hang c6 nh~n tien gUiS8dU'<;1cgiam
sat va dieu chinh boi cac van ban
.Bao hi em tien gUi Vi$t Nom
10
J~ cIIf NCAN,IIANC - s6 3 NXM2004
Trang 2pMpquy, cac nha h09Ch d!nh chinh
sachphaichu 'I nhieu den nhG'ngSIf
khacbi~t trong h$ thong bao cao
thongtin va ke toan doi vdi cac 109i
hinh to chuc tai chinh khac nhau
4.CaemOc:phf va sy 6n c1Inh
c6c tYI' phf
S\fan d!nh so 11l<;1ngcac 109i phi
~ hetsuc quan trQng khi thiet ke m~t
h$thong tfnh phi theo MDRR M(>t
56eong ty BHTG (Hoa Ky, Dai
Loan)Slr dyng den 9 109i phi trang
(Canada)Slt dyng 4 109i phi Phap
vaAehentina khong ph an xet d~ dlla
racae muc phi cy th~ Thay vao d6,
tinhtr9ng rui ra cua ngan hang
sa dyng nhieu muc phi c6 llu
di~m113SIf chenh I$ch gilta cac muc
phisa nho hdn va c6 th~ t90 ra buc
tranhtong quat hdn ve phan bi$t rui
rogilia cac ngan hang N6 cOng cho
phep cac cong ty BHTG d~ dang
h<1ntrang vi$c xep 109icac ngan
hangtheo di~m so dll<;1Cgan cho hQ
vasa rat thu~nl<;1itrangtinhhuong
co so 11l<;Jng Idn va nhieu109i hinh
ng€1nhang can phan 1091.Ngoaira,
sadyng nhieumuc phi (vdislf chenh
I$ehnho hdn gilta cac muc) se c6
th~lam giam bdt nhG'ngkhieu n9i tlt
phiacac ngan hang doi xem xet 19i
vi~cxep1091.Tuy nhien, slt dyng
. tfnhphuct9Pcua h$ thongva c6 th~
; lamgiam 'I nghTava, do v~y,giam
d(JngIIfC cua cac ngan hang trong
vi~c d1ch chuy~n tlt muc phi nay
sang muc phi khac.
M(>tvan de khac lien quan den
so 11l<;1ngcac muc phi la khoang
cach d~ an d!nh tUng muc phi Phai
thlia nh~n 113a muc d(> nao d6,
khlmgcach dll<;1c Ilfa chQnit nhieu
mangtfnh ap d~t Tuy nhien, nhG'ng
nganhangdll<;1c xep 109itot nhat (rui
ra thap) phai dll<;1c xep trong khoang
phithap nhatva nhG'ngnganhangb!
xep 109i toi nhat (rui ra cao) phai
dll<;1C xep trang khoangphi cao nhat.
NhG'ngmuc phi con 19isedll<;1Chinh
thanh trangkhoang cao, nhat va
thap nhat.
TW em NChNuANc- s6 3 NXM2004
T6m 19i,myc tieu cua chungta 113 phai t90 m(>tso 11l<;1ngthich h<;1pcac
muc phi tuy theo quy mo va so 11l<;1ng
cac ngan hang, dongth<'1i 19i phai
t90 cho dll<;1cm(>t Slf khac bi$t c6 'I
nghia gilta cac muc phi.
Khi xay dlfng cac ty 1$ phi cho cac 109i hinh khac nhau, ty 1$ phi phai dll<;1Ctfnh toan d~ bao dam nhu cau ve von cua h$ thong BHTG va t90 ra Slf khich 1$c6 hi$u qua cho vi$c quan 1'1tot ve rui ra cua cac ngan hang Blldc dau tien la phai xac d!nh nhltng nhu cau tong th~ve von cua Cdquan BHTG va yeucau
muc thu nh~ptlt phi.
Thongthll<'1ng, nhG'ngnlldc thlfC hi$n tfnh phi theo MDRR c6 myc tieu
cd ban 113t90 ra nhltng SIf khich 1$, nhltng l<;1iich tot hdn cho cac ngan hang chu khOng phai la dung vi$c tfnh phi d~ tang thu nh~p tli phi Tren
thlfC teanhG'ngnlldC thlfc hi$n vi$c tfnh phi theo MDRR, tong thu nh~p dlf tinh tlt phi th~m chi c6 th~ thap hdn do phai c6 nhltng SIf khuyen khich m9nh me cac ngan hang tang
Cll<'1ngkha nang quan 1'1rui ro cua
hQ Nhllla h$ qua cua quy trinh nay, khi cac ngan hang phai n(>p phi BHTG, mQi ngan hang nen ch!u m(>t
muc phi nao d6, th~m chi 113ratthap
vi hQ va khach hang cua hQ dll<;1C
hllang l<;1ido c6 m(>t h$ thong BHTG c6 hi$u qua.
Nham tfnh toan chinhxaccacty 1$phi ap dyngchotltng 109i rui ra, m(>tsonlldCthlfc hi$n tfnh phi theo MDRR da tien hanh thlt nghi$m bang cach ap dyng cac tY 1$ phi khac nhau cho nhG'ngnh6m khac nhau d~ tim ra tac d(>ngcua n6 d6i
vdi muc thu nh~p tong th~ tlt phi va
moi quan h$ gilta vi$c ap dyng cac
ty 1$phi khac nhau vdi nhu cau ve von cua co quan BHTG.Cuoi cung,
khoang cach gilta cac muc phi nen
cangIdncangtot d~ t90 ra m(>tSIf khuyen khich c6 'I nghTacho cac ngan hangtrang vi$c cai thi$n cong tac quan 1'1rui ra cua hQ Tuy nhien, can chu 'I Ja c6 nhG'ngtrll<'1ngh<;1p1
ty 1$Idn tien glti dll<;1C bao ~i~m chi t~p trung a m(>tvai ngan hang Idn, m(>tslf d!ch chuy~nve mucphi doi
vdi m('>t ngan hang se d~1)den,SIf
"
thay doi rat Idn ve tong so thu nh~p tlt phi cua co quan BHTG Do v~y trangtrll<'1ng h<;1pnay,d~ tranhbien d('>ngIdn ve thu nh~ptlt phi, khoang
cach gilta cac muc phi can phai h9n
che.
Van de con 19ila Ii$u tUng ngan
hang se dll<;1cgan 1 muc phi rieng
hay la ngan hang mE} va cac chi nMnh trang cung m(>t nh6m dll<;1c
gan m(>t muc phi chung. am(>t so nlldC, cac chi nhanh dll<;1c gan
chung m('>tmuc phi nhll ngan hang
mE}.Tuy nhien khi c6 2 ho~c nhieu ngan hang dll<;1c ki~m soat baim('>t
co dong kh6ngphai113thanh vien cuah$ thongBHTGthi vi$ctfnhphi phairiengreo
5 NhOngv6n ct' trong thai glanquact~
M(>t tMi gian qua d(> dll<;1Cchu§n
b! tot c6 th~ se g6p phan vao kha nang dll<;1c chap nh~nva SIfthanh cong cua h$ thong tinh phi theo MDRR M('>ttrang nhG'ngbudC di dau tien d~ bao dam thangl<;1icho th<'1i ky qua d(>laphai xay dlfng m('>t
ke h09Ch r6 rang trang d6 neu dll<;1c nhltng myc tieu, nhu cau ve cac nguon Ilfc, trach nhi$m, th<'1i' gian bi~u va san ph§mcua th<'1i gian qua d(> Ke h09ch qua d(> can dll<;1c thong bao den tat ca cac ben c6 lien quan.D~ thlfc hi$n m(>tphan cuake h09Ch, m(>tso h$ thongBHTGda tien hanh tham khao tll van d~ dlla nhG'ngthay doi va chinh sach ho~c khuon kho phap 1'1c6 tac d(>ng den
ke h09Ch Vi$c nay c6 th~ dll<;1ctien hanh nhll m('>tvan de phap 1'1ho~c nhll m(>t quytrinh hanhchinh.Tinh phuc t9P cua h$ thong dlf kien ve tfnh phi theo MDRR se c6 anh hllang rat Idnden quy trinh tll van va tMi di~m ket thuc tMi gian qua d(>.
Ve m~t th<'1i gian, th<'1i ky qua d('> c6 th~ t90 dieu ki$n d~ cac ngan hang lam quen vdi nhG'ngn(>idung
Cd ban cua m(>th$ thong tfnh phi theo MDRR dong th<'1it90 cho hQ m('>t co h(>id~ cai thi$n ket qua tai chinh va cac ky nang quan 1'1rui ra M(>tth<'1iky qua d('>cOng t90 dieu ki$nve th<'1i gian d~to chuc BHTG phe duy$t ho~c dieu chinh h$ thong
II
Trang 3tinh phi theo MBRR.
Thai ky qua d(>co th~ tlidng doi
ngan, 6 thang ch~ng hc;ln,ho?c co
th~ keo dai m(>tvai nam Thai ky qua
d(>dai co IJUdi~m la cac ngan hang
co them thai gian d~ tlf dieu chinh
cho thich ung vai h$ ttiong mai
(ch~ng hC!lnxay dlfng h$ thong bao
cao mai neu can thiet ho?c nang
cao chat IIi<;1ngcac tieu chi danh gia)
va cac cong ty BHTG cOngtlf dieu
chinh d~ chu§n b! ky lliong cac
nguon IIfC, rEmluy$n ky nang va
nang cap h$ thong thong tin cua
minh.
Nhin chung, h$ thong tinh phi
theo MBRRcang phuc tC!lPva nhling
dbi hoi ve thong tin cang Ian thi thai
gian qua d(> cang dai Cuoi cung,
vi$c chap nh~n h$ thong tinh phi
theo MBRR co th~ lam xuat hi$n
tinh trC!lng xao tr(>f1 khi ap d?t nhling
muc phi cao hdn doi vai nhling to
chuc da co kho khan M(>t cach d~
giai quyet van de nay la thlfc hi$n
vi$c tinh phi theo MBRR trang nhieu
giai dOC!lnva co thong bao trliac ve
thai di~m va tUng giai dOC!lncl,Jth~
Trang nhieu trliong h<;1p,thOi ky qua
d(>la bliac d$m d~ nhling ngan hang
thu(>c nhom yeu kem phan dau co
them digm dg dli<;1cxep vao nhom
kha hdn va dli<;1ChliClng muc phi
thap Nhli v~y, thai ky qua d(>co IJU
digm la giam ap IIfCcua m(>tmuc phi
cao doi vai nhling ngan hang co van
de, dong thai khuyen khich hQ luon
luon phan dau dg nang cap thu hC!lng
cua minh
Nham tC!lOdieu ki$n dg vi$c tinh
phi theo MBRR dan dan di vao cu(>c
song, BHTG Canada dlia ra m(>tthai
gian d$m 2 nam Trong nam dau
tien, digm so d1nh IIi<;1ngtong h<;1p
cua moi ngan hang dli<;1Cdieu chinh
len 20%, trang nam thu 2 dli<;1Cdieu
chinh len 10% Tu nam thu.3 trCl di
k~ong c6 (Mu chinh nlia
6 nnh rGrang, cGng khai va
bf mOt
Muc d(> ra rang, phC!lmvi pho
bien thong tin cong khai va tinh bi
m~t cua vi$c xep hC!lngphai dli<;1c
quy d!nh trliac khi xay dlfng h$
thong tinh phi theo MBRR CI moi
quoc gia, kinh ngi$m trang van de nay co khac nhau va ch!u anh hliClng cua cac t~p quan ve van hoa, phap lu~t, quy mo va tinh trC!lngphat tri~n cua h$ thong tai chinh va kinh nghi$m truac do CIcac ngan hang co van de
Tinh ra rang nghia la m(>t quy trinh trang do cac ben tham gia phai higu va tiep c~n dli<;1cvai cac thong tin va mQi hOC!ltd(>ng cua h$ thong
Can bao dam rang h$ thong tinh phi theo MBRR cang ra rang cang tot
Vi$c pho bien thOng tin theo dinhky, thliong xuyen va chinh xac co thg gop phan cai thi$n cong tac ke toan, quan Iy lanh mC!lnhva v~n hanh cua h$ thong
Muc d(> pho bien cong khai cac
muc phi ho?cdi~m so xep hC!lngco
thg co m(>t tac d(>ng Ian den hi$u qua cua h$ thong Vi$c pho bien cong khai digm so xep hC!lngho?c phi cua m(>tngan hang co thg nang cao ky lu~t thi trliong'va khuyen khich cac ngan hang phan dau cho ket qua trang tlidng lai cua hQ Tuy nhien, vi$c cong khai co th~ co nhling h$ qua tieu CIfC ch~ng hC!ln nhling h$ qua do vi$c pho bien nhling thong tin co tinh d?c thu ve thu QC!lngcua ngan hang ra cong chung Trliong h<;1pm(>t ngan hang dang g?P nhiing kh6 khan nghiem trQng thi vi$c cong khai thOng tin se lam hOf!g nhling no Ilfc dg giai quyet kh6 khan va tiet 1(>bi m~t cua h$
thong tai chillh Co thg nhling nglioi gUi tien dli<;1Cbao higm khong cM y lam den nhling thong tin nhli v~y nhling nhling nglioi gUi tien khOng dli<;1Cbao higm ho?c cac chu n<;1
khac co thg se rut von khoi m(>tt6 chtJc bi xep hC!lngthap Cong khai cOng co thg nang cao nghia VI,Jphap
Iy cua Cd quan BHTG va cac Cd quan thanh tra va ban hanh chinh
sach, che d(>
6 phia ben kia cua day quang ph6 xep hC!lng,nhling ngan hang xep IOC!licao co thg dung thu hC!lng cao cong khai cua minh dg thu hut them nhieu tien gUi va cac d!ch VI,J khac ve phia minh Trliac vien canh thu hC!lngcao (va nhling yeu to khac nlia) dli<;1Cpho bien cong khai,
nhling ngan hang Ian m<;mhco the ngam ngam ung h(>vi$c cho ra diJi1
h$ thong tinh phi nhli v~y
Ngoai ra, co nhieu to chucBHTG khong trlfc tiep nh~n thong tin can thiet cho vi$c tinh phi theoMDRRva
phai dlfa vao cac Cd quan thanhtra
va s°C!ln thao chinh sachdedvqc
cung cap nhling thong tin nay.Trang trliong h<;1pnay, khi dlia ra nhiing quyet d!nh ve cong khai thongtin, can phai chu y den chinh sachcua nhling Cd quan noi tren va bat ky dieu khoan bi m~t nao ve congkhai
thong tin nh~n dli<;1ctV cac ngan
hang
Tu nhling Iy do neu tren, cacnha thiet ke h$ thong tinh phi theo
MBRR can phai tC!lOra Slf can bang thich' h<;1pgilia m(>t ben lay chi muon
cai tien cong tac ke toan, tang CL!dng
ky lu~t th! trliong, quan Iy lanh m?nh thong qua vi$c cong khai th'6ng tin
va benkia la nhu cau bao m~t M9t
so nliac da tim ra dli<;1cslf can bang qua vi$c thlfC hi$n chinh sach cong
khai tUng phan (Bai Loan, HoaKy,
Canada) Nghia la CI muc d(>toi
thigu, nhling net chinh cua h$ thong
va nhling chi tieu sa dl,Jngthi dLl9C pho bien cho cong chung nhLlngty
1$xep hC!lngcl,Jthg va muc phi th~t
Slf thi chi dli<;1cpho bien den H9i dong quan tr! va Ban dieu hanh cua cac ngan hang Trang trlidng h9P nay, cac ngan hang b! cam khong
dli<;1Ctiet 1(>muc phi va thu h?ng (ho?c cac yeu to xep hC!lng)can cu
dg tinh phi Hi~n nay, khOngco Mt
ky mQt h~ thong BHTG nao cong b6 vi~c xep h?ng cua minh.
7 Xem xit 191,cOP nh(itva cSilu chinh cho phO hqp cua ht thOng tfnh phi theo MORR
Che d(>tinQ phi theo MBRRchac
chinhdoi vai cac ngan hang C6 the dlf ,bao rang cac ngan hang se dLia r~ nhling thong tin chu§n hdn ve hQ
dg giai thich, th~m chi c6 Slf khong dong tinh ho?c phan doi nhling thu hC!lngva digm so cua hQ M(>t h$ thong minh bC!lchva dli<;1Ccac ngan hang chap nh~n se gop phan lam giam nhling kha nang bat dong Do
.
Trang 4v~ycan phai co mQt quy trinh
nghiem tuc trang vi~c xem xet I~i
nhiing di~mchuathong nhat va giai
quyet cacbataong.
a m9tso nuac,giai phap aua ra
~cacnganhang neu kien ngh! ve
nhiing vanaecan xem xet I~i Nguai
tasetien hanh mQt quy trinh ve
phap 1'1 va hanhchinh a~ chinhthuc
xem xetI?icac thong tin va ket qua
xeplo?i.Neuco bang chUngla kien
ngh!dungthi thu h~ng co th~ se
dudc suaa6i Mot so nuac khac co
!h~chQnnhU'nggiai phap khong
chinh thuca~ xem xet I~i vi~c xep
lo?i.MucaQxem xet I~i cua cac giai
phapchfnhthuc ho~c khong chinh
!hac, banchatcuaquytrinh sephI;!
thu9C vao nhU'nga~c thu cua moi
nUDc va vao h~ thong phap lu~t cua
tUng m/ac.
PhaithCianh~nrangkhongco h~
thongtfnh phi theo MDRR nao co
thehoanhao va nhU'ngkinh nghi~m
codli~C trangkhih~thongv~nhanh
set?Ora nhU'ngcd hQia~ cai tien va
OIeu chinhcho h~ thong tot hdn Se
fatb6ich khi h~ thong tfnh phi theo
ME>RR thuang xuyen nh~n aU<;1c
nhiingyeu cau xem xet I~i cac ho~t
o9ngnghi~pvI;!cuaminh.MQtso
nudcth~mchi con aua ra nhiing tinh
huangag thli nghi~m.
Sau cung, nhU'ngthay a6i ve
m~ctieu cua mQth~ thong tfnh phi
theoMDRR,Cdcau cac ngan hang,
cacyeucau bao cao, nhU'ngphudng
philp giam sat va thanh tra, nhU'ng
dienbien quoc te co thg se bUQch~
thongphai luon c~p nh~t thong tin
vatlf aieu chinh Ch~ng h~n vai thai
gian,cac chi so 00 luang rui ra co
th~ aUng viing ho~c co thg khong
cOny nghTaniia va do v~y can phai
lo?ibo, b6 xung ho~c aU<;1c gan cho
m9tty trQngkhac Vi dl;!,nhU'ngthay
d6ive chw3nmlfc quoc te trang mQt
so ITnhVIfCnhu thuac 00 ve van (vi
dl;!Basel2) co thg d~n tai vi~c xem
xet I~i va slia a6i nhU'ngh~ thong
tfnh phi theo MDRR co sli dl;!ng
nhU'ngthuac 00 nay Nhu v~y, cac
h$ thong tfnh phi theo MDRR can
phaithuangxuyen aU<;1c aanh gia I~i
ve hi~u qua cua no trang vi~c thlfC
hi~ncac ml;!ctieu do chinh hQae ra,
T~ CIIfNcANnANG- s6 3 NA.M 2004
truang h<;1p can thiet phai c~p nh~t thong tin va aieu chinh cho phu h<;1p vai cac nhu cau va aieu ki~n luon thay a6i.
8 Kit luOnvanhOng chi dlln quan trqng
Nhiing chi d~nduaiaay cua Hi~p hQi BHTG quoc te se tom lu<;1C nhiing ket lu~n va g<;1i y quan trQng nham giup cac nha ho~ch a!nh chinh sach thiet ke, thlfc hi~n va thuang xuyenaanhgia cac h~ thong tfnh phi theo MDRR Nhiing aigm duai aay se phan anh va phu h<;1p vaj nhieu tinh huang, boi canh va cau truc a nhieu nuac.
8.1- Ml,lc lieu cuamQtM thong linh phi theo MDRR
Cong vi~c aau tien khi thiet ke mQt h~ thongtfnh phi theo MDRRla phai aua ra nhU'ngml,lCtieu can d~t tai NhU'ngml;!ctieu ceJban cua hau het cac h~ thong tfnh phi theo MDRR la khuyen khich cac ngan hang khong tien hanh qua nhieu nhiing ho?t dQngrui ro va t~o ra slf cong bangtrang quy trinh tfnh phi.
8.2- Nhilng giai pMp pMn /o?i rui ro cua cac ngan hang
Co thg Ilfa chQn rat nhieu giai pMp dg phan lo?i rui ro doi vaj cae nganhang phl,lcVl,lcho vi~etfnh phi.
Tuy nhien, dusli dl,lnggiai phap nao thi cOngphai bao dam tfnh hi~u qua trong vi~c pMn bi~t cae ngan hang
va xep hQ vao nhU'ngnhom rui ro thich h<;1p Sli dl,lng cang nhieu thong tin cang tot va phai aU<;1c cac ngan hang va cac ceJquan an toan chap nh~n.
8.3-YeuC8Uve nguon thOngtin
al Can phai t~o ra aU<;1C mQtSlf can bang giiia mQtben la yeu eau phai co aU<;1c nhU'nQthong tin can thiet ag xep lo~i cac ngan hang vao nhU'ngnhom phi va mQtben la yeu cau sac eho nhU'ngdoi hoi cua h~
thong khonggay ra nhU'ngphientoai qua muc cho cac ngan hang.
bl Truang h<;1pceJquan BHTG
khong trlfc tiep thu nh~n thong tin
ma dlfa vao thong tin cua cac Cd quan lam chinh sach ho~e eeJquan thanh tra, nen co mQt thoa thu~n
giiia nhiing ceJquan an toan nay.Tot nhat la co dU<;1c mQt thoa thu~n chinh thue dam bao rang nhiing thOngtin can thiet cho che aQ tfnh phi theo MDRRse dU<;1c thu nh~nva chuygn giao theo d!nh ky.
cl Vi~c xli dl;!ngnhiing thOngtin'
da dU<;1c kigm toan co th~ se gop phan vao tfnh chinh xae cua vi~c tfnhphi theo MDRRaong thai giam aU<;1c ganh n~ngve bao cao va hanh chinh khong can thiet cho cac ngan hang.
dl Quang thai gian tfnh phi can phai phan anh, aen muc toi aa co th~ dU<;1c, tinh tr~ng rui ra mai nhat cua ngan hang
Tci Ii~u thorn khao
Basle Committee, Consultative Paper on On Balance Sheet Netting, Bank For International Settlements 1988 Black, F va M Scholes, The Pricing of Options and Corporate Liabilities,Journal
of PoliticalEconomy No 81, 1973 Canada Deposit Insurance Corporation, (CDIC), International Deposit Insurance Survey (see: 285, Ottawa Canada 2003
Canada Deposit Insurance Corporation CDIC Premium Bv-Law: Description of Revised Premium Svstem and Review of Comments Received, Ottawa Canada 1988
Financial stability Forum, Guidance for Developing Effective Deposit Insurance Svstems, Final Report of the Working Group on Deposit Insurance Bank For International Settlements Basel 2001
Discussion Paper on Funding back-ground Documents September 2001 Garcia Goo Deposit Insurance: A Survev of Actual and Best Practices IMF WorkingPaper April1999
Lueven, L Pricina of Deposit Insurance, World bank Draft Working Paper Worldbank, Washington, 2002 Marcus A and I shaked The Valuation of FDIC Deposit Insurance using Option-Pricina estimates Journal of Money, Credit and Banking, No, 16 1984, Merton R.C" an Analvtic Derivation
of the Cost of Deposit Insurance and Loan Guarantees Journal of banking and Finance, No.1, 1997
Ronn, E and A, Verma, Pricing Risk-Adjusted Deposit Insurance: An Option-based Model Journal of Finance, No 41, 1986
Sahajwala, R and P.Van den Bergh, Supervisorv Risk Assessment and Earlv Warnina Svstems Basel Committee on banking SupervisionWorkingPapers, No
4 December 2000
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