{"id":3474,"date":"2019-06-19T18:57:16","date_gmt":"2019-06-19T15:57:16","guid":{"rendered":"https:\/\/super-news.info\/vi\/cac-ngan-hang-se-phai-thay-doi-cach-trich-lap-du-phong-rui-ro\/"},"modified":"2019-06-19T18:57:18","modified_gmt":"2019-06-19T15:57:18","slug":"cac-ngan-hang-se-phai-thay-doi-cach-trich-lap-du-phong-rui-ro","status":"publish","type":"post","link":"https:\/\/super-news.info\/vi\/cac-ngan-hang-se-phai-thay-doi-cach-trich-lap-du-phong-rui-ro\/","title":{"rendered":"C\u00e1c ng\u00e2n h\u00e0ng s\u1ebd ph\u1ea3i thay \u0111\u1ed5i c\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro"},"content":{"rendered":"

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Theo d\u1ef1 th\u1ea3o l\u1ed9 tr\u00ecnh Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0s\u1ed1 9 (IFRS 9) do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 th\u00e1ng 3\/2019, t\u1eeb sau n\u0103m 2025 tr\u1edf \u0111i vi\u1ec7c \u00e1p d\u1ee5ng IFRS l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 quy m\u00f4 l\u1edbn ch\u01b0a ni\u00eam y\u1ebft, v\u00e0 c\u00e1c c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/p>\n

T\u1ea1i bu\u1ed5i \u0111\u00e0o t\u1ea1o \u201cIFRS 9: Ti\u1ebfp c\u1eadn trong th\u1ef1c ti\u1ec5n v\u00e0 kinh nghi\u1ec7m tri\u1ec3n khai cho ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam\u201d do Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam (VNBA) t\u1ed5 ch\u1ee9c v\u1edbi s\u1ef1 tham gia c\u1ee7a c\u00e1c chuy\u00ean gia \u0111\u1ebfn t\u1eeb PwC v\u00e0 SAS h\u00f4m 18\/6 v\u1eeba qua, c\u00e1c chuy\u00ean gia cho r\u1eb1ng m\u1eb7c d\u00f9 c\u00f2n 6 n\u0103m n\u1eefa nh\u01b0ng c\u1ed9t m\u1ed1c 2025 s\u1ebd l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t Nam n\u1ebfu h\u1ecd kh\u00f4ng b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb ngay t\u1eeb b\u00e2y gi\u1edd.<\/p>\n

“\u0110\u1ed1i v\u1edbi chu\u1ea9n m\u1ef1c IFRS 9 – C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh s\u1ebd c\u1ea7n \u0111\u1ea7u t\u01b0 nhi\u1ec1u th\u1eddi gian v\u00e0 n\u1ed7 l\u1ef1c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng (c\u1ea3 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 t\u00e1c \u0111\u1ed9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng), chu\u1ea9n b\u1ecb kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c, l\u1eadp c\u00e1c \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i v\u1edbi s\u1ef1 b\u1ea3o tr\u1ee3 c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, v\u00e0 th\u1ef1c thi c\u00e1c d\u1ef1 \u00e1n tri\u1ec3n khai. \u0110\u00e2y l\u00e0 b\u00e0i h\u1ecdc kinh nghi\u1ec7m t\u1eeb qu\u00e1 tr\u00ecnh ch\u00fang t\u00f4i t\u01b0 v\u1ea5n tri\u1ec3n khai IFRS 9 t\u1ea1i c\u00e1c qu\u1ed1c gia kh\u00e1c,” \u00f4ng\u00a0Tr\u1ea7n H\u1ed3ng Ki\u00ean, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n ki\u00eam L\u00e3nh \u0111\u1ea1o m\u1ea3ng d\u1ecbch v\u1ee5 IFRS t\u1ea1i PwC Vi\u1ec7t Nam cho bi\u1ebft. L\u00fd do ch\u1ee7 y\u1ebfu l\u00e0 IFRS 9 s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng s\u00e2u h\u01a1n v\u00e0 r\u1ed9ng h\u01a1n l\u00ean c\u00e1c ng\u00e2n h\u00e0ng tr\u00ean nhi\u1ec1u kh\u00eda c\u1ea1nh, t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u1ebfn quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/p>\n

IFRS 9 thay \u0111\u1ed5i c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 bao g\u1ed3m c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 k\u1ebf to\u00e1n ph\u00f2ng ng\u1eeba r\u1ee7i ro. H\u01a1n n\u1eefa, m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng trong IFRS 9 y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t trong t\u01b0\u01a1ng lai (m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn – ECL), thay v\u00ec ch\u1ec9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c t\u1ed5n th\u1ea5t \u0111\u00e3 ph\u00e1t sinh. S\u1ef1 thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c cho l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh.<\/p>\n

“IFRS 9 s\u1ebd thay \u0111\u1ed5i c\u00e1ch c\u00e1c ng\u00e2n h\u00e0ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. C\u00e1c ng\u00e2n h\u00e0ng n\u00ean l\u01b0\u1eddng tr\u01b0\u1edbc c\u00e1c bi\u1ebfn \u0111\u1ed9ng v\u1ec1 chi ph\u00ed d\u1ef1 ph\u00f2ng, ngay sau khi \u00e1p d\u1ee5ng IFRS 9, m\u1ee9c d\u1ef1 ph\u00f2ng c\u00f3 th\u1ec3 s\u1ebd cao h\u01a1n. Th\u1ef1c t\u1ebf, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng l\u00ean c\u00e1c ng\u00e2n h\u00e0ng s\u1ebd kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o s\u1ef1 k\u1ebft h\u1ee3p danh m\u1ee5c c\u1ee7a ng\u00e2n h\u00e0ng, h\u1ed3 s\u01a1 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi vay, m\u1ee9c \u0111\u1ed9 v\u1eefng ch\u1eafc c\u1ee7a c\u00e1c m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn, v.v.”b\u00e0\u00a0Stefanie Tang, Gi\u00e1m \u0111\u1ed1c D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh t\u1ea1i PwC Malaysia nh\u1eadn x\u00e9t.<\/p>\n

“Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a IFRS 9, h\u1ea7u h\u1ebft c\u00e1c ng\u00e2n h\u00e0ng trong khu v\u1ef1c, bao g\u1ed3m c\u1ea3 \u1edf Malaysia, \u0111\u00e3 b\u1eaft \u0111\u1ea7u tri\u1ec3n khai d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n IFRS 9 \u00edt nh\u1ea5t m\u1ed9t n\u0103m tr\u01b0\u1edbc ng\u00e0y chu\u1ea9n m\u1ef1c n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c (1\/1\/2018). Gi\u1edd \u0111\u00e2y, tr\u1ecdng t\u00e2m c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng khu v\u1ef1c \u0111\u00e3 chuy\u1ec3n t\u1eeb c\u00e1c kh\u00eda c\u1ea1nh \u0111\u1ecbnh l\u01b0\u1ee3ng sang \u0111\u1ecbnh t\u00ednh, bao g\u1ed3m n\u00e2ng c\u1ea5p m\u00f4 h\u00ecnh, quy tr\u00ecnh qu\u1ea3n tr\u1ecb m\u00f4 h\u00ecnh v\u00e0 gi\u00e1m s\u00e1t m\u00f4 h\u00ecnh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i sang IFRS 9 di\u1ec5n ra su\u00f4n s\u1ebb, c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t Nam n\u00ean l\u00ean k\u1ebf ho\u1ea1ch s\u1edbm v\u00e0 c\u00e2n nh\u1eafc vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o song song theo hai chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 qu\u1ed1c t\u1ebf \u0111\u1ec3 tr\u00e1nh c\u00e1c c\u00fa s\u1ed1c khi \u00e1p d\u1ee5ng IFRS 9 ch\u00ednh th\u1ee9c,”b\u00e0 Stefanie Tang cho bi\u1ebft th\u00eam.<\/p>\n

Nh\u00ecn chung, IFRS 9 s\u1ebd \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng v\u00e0 quy tr\u00ecnh b\u00e0i b\u1ea3n v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd h\u01a1n trong n\u1ed9i b\u1ed9 m\u1ed7i t\u1ed5 ch\u1ee9c. C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh n\u00ean c\u00e2n nh\u1eafc \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u00e2n t\u00edch d\u1eef li\u1ec7u n\u00e2ng cao v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p c\u1ee7a chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o n\u00e0y.<\/p>\n

“T\u00ednh \u0111\u1ebfn nay, IFRS 9 l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i ph\u1ee9c t\u1ea1p nh\u1ea5t m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u00e3 tri\u1ec3n khai trong th\u1eadp k\u1ef7 qua. Vi\u1ec7c \u00e1p d\u1ee5ng IFRS 9 \u0111i li\u1ec1n v\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u00f4 h\u00ecnh r\u1ee7i ro t\u00edn d\u1ee5ng, t\u0103ng c\u01b0\u1eddng qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t quy tr\u00ecnh k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd h\u01a1n gi\u1eefa ch\u1ee9c n\u0103ng r\u1ee7i ro v\u00e0 t\u00e0i ch\u00ednh. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb m\u00e0 IFRS 9 \u0111em l\u1ea1i v\u01b0\u1ee3t xa chi ph\u00ed tri\u1ec3n khai, v\u00ec t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n,” \u00f4ng\u00a0Sheldon Goh, L\u00e3nh \u0111\u1ea1o Ph\u00f2ng Gi\u1ea3i ph\u00e1p Qu\u1ea3n l\u00fd R\u1ee7i ro t\u1ea1i SAS – Khu v\u1ef1c ASEAN nh\u1eadn \u0111\u1ecbnh.<\/p>\n

\u00d4ng\u00a0Nguy\u1ec5n Thanh S\u01a1n- Gi\u00e1m \u0111\u1ed1c Trung t\u00e2m \u0111\u00e0o t\u1ea1oc\u1ee7a VNBAnh\u1eadn \u0111\u1ecbnh, vi\u1ec7c tri\u1ec3n khai IFRS 9 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t Nam c\u00f3 th\u1ec3 c\u1ee7ng c\u1ed1 ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ea1nh tranh tr\u00ean s\u00e2n ch\u01a1i qu\u1ed1c t\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0a IFRS 9 v\u00e0o chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i c\u1ee7a m\u00ecnh. \u0110\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng ch\u01b0a l\u00e0m \u0111i\u1ec1u n\u00e0y, gi\u1edd \u0111\u00e2y l\u00e0 l\u00fac \u0111\u1ec3 b\u1eaft \u0111\u1ea7u. N\u1ebfu ch\u1eadm tr\u1ec5 h\u01a1n, h\u1ecd s\u1ebd kh\u00f3 c\u00f3 th\u1ec3 \u1ee9ng ph\u00f3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 k\u1ecbp th\u1eddi tr\u01b0\u1edbc nh\u1eefng t\u00e1c \u0111\u1ed9ng l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng, quy tr\u00ecnh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t m\u00e0 IFRS 9 t\u1ea1o ra.<\/p>\n<\/div>\n

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[ad_1] Theo d\u1ef1 th\u1ea3o l\u1ed9 tr\u00ecnh Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0s\u1ed1 9 (IFRS 9) do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 th\u00e1ng 3\/2019, t\u1eeb sau n\u0103m 2025 tr\u1edf \u0111i vi\u1ec7c \u00e1p d\u1ee5ng IFRS l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, […]<\/p>\n","protected":false},"author":2,"featured_media":3475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-tai-chinh"],"yoast_head":"\nC\u00e1c ng\u00e2n h\u00e0ng s\u1ebd ph\u1ea3i thay \u0111\u1ed5i c\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro - 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\/cac-ngan-hang-se-phai-thay-doi-cach-trich-lap-du-phong-rui-ro\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1c ng\u00e2n h\u00e0ng s\u1ebd ph\u1ea3i thay \u0111\u1ed5i c\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro - 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