<\/p>\n
B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0o Vi\u1ec7t Nam, xu\u1ea5t ph\u00e1t t\u1eeb ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 khi \u0111\u1eb7t ra y\u00eau c\u1ea7u \u0111\u01b0a Vi\u1ec7t Nam ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh l\u00e0nh m\u1ea1nh.<\/p>\n
Trong \u0111\u00f3, \u0111\u1ec3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng th\u00ec nhu c\u1ea7u t\u1eebng b\u01b0\u1edbc chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n qu\u1ed1c t\u1ebf l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng minh b\u1ea1ch thu h\u00fat v\u1ed1n t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n
Tr\u00ean th\u1ef1c t\u1ebf, h\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc c\u00f3 n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n trong khu v\u1ef1c \u0111\u1ec1u \u0111\u00e3 \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS) to\u00e0n ph\u1ea7n ho\u1eb7c m\u1ed9t ph\u1ea7n nh\u01b0 Nh\u1eadt B\u1ea3n, H\u00e0n Qu\u1ed1c, Singapore, Hong Kong, Malaysia,\u2026 t\u1ea1o ra m\u1ed9t s\u00e2n ch\u01a1i minh b\u1ea1ch, thu h\u00fat v\u00e0 khuy\u1ebfn kh\u00edch \u0111\u01b0\u1ee3c c\u00e1c d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 to\u00e0n c\u1ea7u.<\/p>\n
Tuy nhi\u00ean, t\u1ea1i Vi\u1ec7t Nam, IFRS v\u1eabn l\u00e0 m\u1ed9t b\u1ed9 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u0111\u1ed1i xa l\u1ea1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u00f3i chung v\u00e0 ng\u00e2n h\u00e0ng n\u00f3i ri\u00eang.<\/p>\n
Ngay khi gi\u1ea3i ng\u00e2n, \u0111\u00e3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn<\/strong><\/p>\nIFRS9 l\u00e0 m\u1ed9t trong s\u1ed1 c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi U\u1ef7 ban B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IASB thay cho chu\u1ea9n m\u1ef1c c\u0169 l\u00e0 IAS39 t\u1eeb n\u0103m 2014 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/1\/2018.<\/p>\n
Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean BizLIVE, chuy\u00ean gia c\u1ee7a Techcombank (ng\u00e2n h\u00e0ng \u0111\u1ea7u ti\u00ean t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng IFRS9) cho bi\u1ebft, \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng n\u00f3i chung, \u0111\u00e2y l\u00e0 chu\u1ea9n m\u1ef1c x\u01b0\u01a1ng s\u1ed1ng, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu t\u1edbi s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh v\u00ec kho\u1ea3ng 80% b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh b\u1edfi c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n
\u201cIFRS9 \u0111\u01b0\u1ee3c coi l\u00e0 chu\u1ea9n m\u1ef1c mang c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n g\u1ea7n h\u01a1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, xu\u1ea5t ph\u00e1t \u0111\u1ea7u ti\u00ean t\u1eeb vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n
Theo h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam VAS, n\u1ebfu nh\u01b0 vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00e0o c\u00e1c nh\u00f3m s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n, gi\u1eef \u0111\u1ebfn \u0111\u00e1o h\u1ea1n, hay l\u00e0 gi\u1eef \u0111\u1ec3 kinh doanh ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c quy \u0111\u1ecbnh c\u1ee9ng nh\u1eafc v\u00e0 \u00fd ch\u00ed ch\u1ee7 quan c\u1ee7a doanh nghi\u1ec7p th\u00ec IFRS chuy\u1ec3n d\u1ecbch sang m\u00f4 h\u00ecnh ph\u00e2n lo\u1ea1i theo hai nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n, h\u01b0\u1edbng t\u1edbi vi\u1ec7c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang m\u00f4 h\u00ecnh kinh doanh c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n
Ngo\u00e0i ra, n\u1ebfu nh\u01b0 c\u01a1 s\u1edf ghi nh\u1eadn c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a VAS l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch th\u00ec IFRS h\u01b0\u1edbng t\u1edbi vi\u1ec7c t\u1ed1i \u0111a h\u00f3a ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, gi\u00fap cho vi\u1ec7c \u0111o l\u01b0\u1eddng, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 qu\u1ea3n tr\u1ecb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ng\u00e2n h\u00e0ng k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c h\u01a1n r\u1ea5t nhi\u1ec1u\u201d, chuy\u00ean gia Techcombank cho bi\u1ebft.<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, IFRS9 c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 chu\u1ea9n m\u1ef1c b\u1eafc c\u1ea7u gi\u1eefa k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro, khi ph\u01b0\u01a1ng th\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00e3 chuy\u1ec3n d\u1ecbch t\u1eeb m\u00f4 h\u00ecnh d\u1ef1a tr\u00ean t\u1ed5n th\u1ea5t ph\u00e1t sinh sang m\u00f4 h\u00ecnh d\u1ef1a tr\u00ean t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng k\u1ef3 v\u1ecdng (Expected Credit Loss-ECL).<\/p>\n
C\u1ee5 th\u1ec3, trong VAS, c\u00f4ng t\u00e1c ph\u00e2n lo\u1ea1i n\u1ee3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh, d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng khi t\u1ed5n th\u1ea5t \u0111\u00e3 th\u1ef1c s\u1ef1 ph\u00e1t sinh \u0111\u1ec3 ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng v\u00e0o 5 nh\u00f3m n\u1ee3. T\u1eeb \u0111\u00f3, s\u1ed1 li\u1ec7u d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng c\u00e1c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t x\u00e1c \u0111\u1ecbnh cho t\u1eebng nh\u00f3m n\u1ee3 c\u1ee5 th\u1ec3.<\/p>\n
Trong khi \u0111\u00f3, IFRS9 \u0111\u01b0a ra m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn, trong \u0111\u00f3 y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng ph\u00e2n chia c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0o 3 giai \u0111o\u1ea1n, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh m\u00e0 c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0 c\u00e1c d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o s\u1edbm hay kh\u1ea3 n\u0103ng gia t\u0103ng r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n
\u201cNgay t\u1eeb th\u1eddi \u0111i\u1ec3m gi\u1ea3i ng\u00e2n, ng\u00e2n h\u00e0ng \u0111\u00e3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo, v\u00e0 khi kh\u00e1ch h\u00e0ng c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u gia t\u0103ng r\u1ee7i ro \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o c\u00e1c giai \u0111o\u1ea1n x\u1ea5u h\u01a1n, ng\u00e2n h\u00e0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn cho to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi c\u1ee7a kho\u1ea3n cho vay.<\/p>\n
Vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 ph\u00f2ng kh\u00f4ng theo c\u00e1c t\u1ef7 l\u1ec7 x\u00e1c \u0111\u1ecbnh nh\u01b0 VAS m\u00e0 d\u1ef1a tr\u00ean m\u00f4 h\u00ecnh ECL, trong \u0111\u00f3, ng\u00e2n h\u00e0ng c\u1ea7n ph\u1ea3i x\u00e2y d\u1ef1ng c\u00e1c m\u00f4 h\u00ecnh \u0111\u1ec3 t\u00ednh to\u00e1n x\u00e1c su\u1ea5t v\u1ee1 n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t khi v\u1ee1 n\u1ee3 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n vay\/kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u1ee1 n\u1ee3, trong \u0111\u00f3 c\u00f3 t\u00ednh to\u00e1n t\u1edbi c\u00e1c bi\u1ebfn s\u1ed1 kinh t\u1ebf v\u0129 m\u00f4 \u0111\u1ec3 \u0111o l\u01b0\u1eddng t\u1ed5n th\u1ea5t trong t\u01b0\u01a1ng lai\u201d, chuy\u00ean gia n\u00f3i.<\/p>\n
Th\u00e1ch th\u1ee9c l\u1edbn, nh\u01b0ng kh\u00f4ng th\u1ec3 kh\u00f4ng \u0111i<\/strong><\/p>\nNh\u01b0 tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c tri\u1ec3n khai IFRS9 t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u1ef1c s\u1ef1 l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn, v\u1edbi nh\u1eefng kh\u00f3 kh\u0103n \u0111\u1ebfn t\u1eeb ngu\u1ed3n l\u1ef1c, c\u00f4ng c\u1ee5, d\u1eef li\u1ec7u, m\u00f4 h\u00ecnh.<\/p>\n
Trong \u0111\u00f3, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh s\u1eb5n c\u00f3 c\u1ee7a d\u1eef li\u1ec7u s\u1ebd l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 tri\u1ec3n khai th\u00e0nh c\u00f4ng c\u00e1c m\u00f4 h\u00ecnh r\u1ee7i ro c\u1ee7a IFRS 9. C\u00e1c ng\u00e2n h\u00e0ng s\u1ebd c\u1ea7n l\u01b0\u1ee3ng d\u1eef li\u1ec7u l\u1ecbch s\u1eed l\u1edbn v\u1edbi m\u1ed9t danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin \u0111\u1ea7u v\u00e0o c\u1ee7a m\u00f4 h\u00ecnh.<\/p>\n
Theo \u0111\u00f3, h\u1ecd s\u1ebd ph\u1ea3i chi r\u1ea5t nhi\u1ec1u cho vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin; chi ph\u00ed chu\u1ea9n b\u1ecb v\u00e0 tri\u1ec3n khai d\u1ef1 \u00e1n; chi ph\u00ed cho tuy\u1ec3n d\u1ee5ng v\u00e0 duy tr\u00ec ngu\u1ed3n nh\u00e2n l\u1ef1c, \u0111\u00e0o t\u1ea1o.<\/p>\n
\u0110\u1eb7c bi\u1ec7t, t\u1ed5n th\u1ea5t d\u1ef1 ph\u00f2ng c\u1ee7a nh\u00e0 b\u0103ng \u0111\u01b0\u1ee3c d\u1ef1 b\u00e1o s\u1ebd t\u0103ng khi d\u1ecbch chuy\u1ec3n t\u1eeb m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t \u0111\u00e3 ph\u00e1t sinh sang m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn.<\/p>\n
B\u00e1o c\u00e1o c\u00f4ng b\u1ed1 h\u1ed3i cu\u1ed1i th\u00e1ng 9\/2018 c\u1ee7a PWC cho bi\u1ebft, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng Malaysia \u0111\u00e3 t\u0103ng t\u1eeb 25% \u0111\u1ebfn 50% v\u00e0o ng\u00e0y \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng IFRS 9. V\u00e0 \u0111i\u1ec1u n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u1ee7a c\u00e1c nh\u00e0 b\u0103ng.<\/p>\n
C\u00f3 th\u1ec3 th\u1ea5y, n\u1ebfu d\u1ee5ng IFRS 9, c\u00e1c ng\u00e2n h\u00e0ng s\u1ebd ph\u1ea3i \u0111\u1ed1i di\u1ec7n v\u1edbi r\u1ea5t nhi\u1ec1u \u00e1p l\u1ef1c, th\u00e1ch th\u1ee9c. Tuy nhi\u00ean, theo \u0111\u00e1nh gi\u00e1 c\u1ee7a chuy\u00ean gia, \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng, v\u01b0\u01a1n t\u1ea7m khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi, th\u00ec \u0111\u00e2y l\u00e0 con \u0111\u01b0\u1eddng m\u00e0 c\u00e1c nh\u00e0 b\u0103ng kh\u00f4ng th\u1ec3 kh\u00f4ng \u0111i.<\/p>\n
B\u1edfi, vi\u1ec7c \u00e1p d\u1ee5ng d\u1ee5ng th\u00e0nh c\u00f4ng IFRS9 s\u1ebd h\u1ed7 tr\u1ee3 r\u1ea5t nhi\u1ec1u trong vi\u1ec7c ho\u00e0n thi\u1ec7n khung qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00edn d\u1ee5ng cho ng\u00e2n h\u00e0ng, \u0111\u1ebfn t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111o l\u01b0\u1eddng r\u1ee7i ro kh\u00e1ch h\u00e0ng s\u1edbm h\u01a1n, ch\u00ednh x\u00e1c h\u01a1n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c ch\u00ednh s\u00e1ch h\u1ee3p l\u00fd trong x\u00e1c \u0111\u1ecbnh gi\u00e1, trong vi\u1ec7c qu\u1ea3n l\u00fd kh\u00e1ch h\u00e0ng, \u0111\u01b0a ra c\u00e1c quy\u1ebft s\u00e1ch ph\u00f9 h\u1ee3p v\u1ec1 gi\u1ea3i ng\u00e2n, theo d\u00f5i v\u00e0 thu h\u1ed3i n\u1ee3, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a t\u1ed5n th\u1ea5t cho ng\u00e2n h\u00e0ng.<\/p>\n
Ngo\u00e0i ra, vi\u1ec7c c\u00f4ng b\u1ed1, minh b\u1ea1ch c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro theo chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf s\u1ebd gi\u00fap c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t n\u00e2ng t\u1ea7m th\u01b0\u01a1ng hi\u1ec7u v\u00e0 k\u00eau g\u1ecdi \u0111\u01b0\u1ee3c c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 ch\u1ea5t l\u01b0\u1ee3ng trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf.<\/p>\n
\u0110\u01b0\u1ee3c bi\u1ebft, t\u1ea1i Vi\u1ec7t Nam, v\u1edbi d\u1ef1 th\u1ea3o \u0111ang ho\u00e0n thi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS b\u1eaft \u0111\u1ea7u t\u01b0 n\u0103m 2022.<\/p>\n
Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng Ng\u00e2n h\u00e0ng, theo chuy\u00ean gia c\u1ee7a Techcombank, v\u1edbi l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng Basel II, Th\u00f4ng t\u01b0 13 quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 s\u1eafp t\u1edbi \u0111\u00e2y l\u00e0 IFRS, \u0111\u1eb7c bi\u1ec7t l\u00e0 IFRS9 s\u1ebd h\u1ed7 tr\u1ee3 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc r\u1ea5t nhi\u1ec1u trong vi\u1ec7c n\u1eafm b\u1eaft, qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng t\u00edn d\u1ee5ng c\u1ee7a c\u1ee7a to\u00e0n h\u1ec7 th\u1ed1ng, gia t\u0103ng c\u00e1c gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n cho n\u1ec1n kinh t\u1ebf n\u00f3i chung.<\/p>\n<\/div>\n
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B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0o Vi\u1ec7t Nam, xu\u1ea5t ph\u00e1t t\u1eeb ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 khi \u0111\u1eb7t ra y\u00eau c\u1ea7u \u0111\u01b0a Vi\u1ec7t Nam ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh l\u00e0nh m\u1ea1nh. Trong \u0111\u00f3, \u0111\u1ec3 ph\u00e1t […]<\/p>\n","protected":false},"author":2,"featured_media":2663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-tai-chinh"],"yoast_head":"\n
Th\u00eam m\u1ed9t th\u00e1ch th\u1ee9c ch\u1edd ng\u00e2n h\u00e0ng Vi\u1ec7t ph\u00eda tr\u01b0\u1edbc - Super News<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Th\u00eam m\u1ed9t th\u00e1ch th\u1ee9c ch\u1edd ng\u00e2n h\u00e0ng Vi\u1ec7t ph\u00eda tr\u01b0\u1edbc - Super News\" \/>\n<meta property=\"og:description\" content=\"[ad_1]
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B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0o Vi\u1ec7t Nam, xu\u1ea5t ph\u00e1t t\u1eeb ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 khi \u0111\u1eb7t ra y\u00eau c\u1ea7u \u0111\u01b0a Vi\u1ec7t Nam ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh l\u00e0nh m\u1ea1nh. Trong \u0111\u00f3, \u0111\u1ec3 ph\u00e1t […]","og_url":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/","og_site_name":"Super News","article_published_time":"2019-06-05T23:50:26+00:00","article_modified_time":"2019-06-05T23:50:28+00:00","og_image":[{"width":600,"height":315,"url":"https:\/\/super-news.info\/vi\/wp-content\/uploads\/sites\/5\/2019\/06\/Th\u00eam-m\u1ed9t-th\u00e1ch-th\u1ee9c-ch\u1edd-ng\u00e2n-h\u00e0ng-Vi\u1ec7t-ph\u00eda-tr\u01b0\u1edbc.jpg","type":"image\/jpeg"}],"author":"super-news","twitter_card":"summary_large_image","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"super-news","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"11 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/#article","isPartOf":{"@id":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/"},"author":{"name":"super-news","@id":"https:\/\/super-news.info\/vi\/#\/schema\/person\/2d4068cb2f39cd10008c2fce578a7356"},"headline":"Th\u00eam m\u1ed9t th\u00e1ch th\u1ee9c ch\u1edd ng\u00e2n h\u00e0ng Vi\u1ec7t ph\u00eda tr\u01b0\u1edbc","datePublished":"2019-06-05T23:50:26+00:00","dateModified":"2019-06-05T23:50:28+00:00","mainEntityOfPage":{"@id":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/"},"wordCount":2174,"commentCount":0,"image":{"@id":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/#primaryimage"},"thumbnailUrl":"https:\/\/super-news.info\/vi\/wp-content\/uploads\/sites\/5\/2019\/06\/Th\u00eam-m\u1ed9t-th\u00e1ch-th\u1ee9c-ch\u1edd-ng\u00e2n-h\u00e0ng-Vi\u1ec7t-ph\u00eda-tr\u01b0\u1edbc.jpg","articleSection":["B\u1ea2N TIN T\u00c0I CH\u00cdNH"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/","url":"https:\/\/super-news.info\/vi\/them-mot-thach-thuc-cho-ngan-hang-viet-phia-truoc\/","name":"Th\u00eam m\u1ed9t th\u00e1ch th\u1ee9c ch\u1edd ng\u00e2n h\u00e0ng Vi\u1ec7t ph\u00eda tr\u01b0\u1edbc - 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