3.1. The corresponding on-balance sheet asset value of off-balance sheet commitments determined according to the risk level is calculated in two steps as follows:
(i) Step 1: Determine the corresponding on-balance sheet asset value of off-balance sheet commitments.
How to determine: Multiply the off-balance sheet commitment value by the corresponding conversion factor specified in this Appendix.
(ii) Step 2: Determine the corresponding on-balance sheet risk assets of off-balance sheet commitments.
How to determine: Multiply the corresponding on-balance sheet asset value of each off-balance sheet commitment identified in Step 1 with the corresponding risk coefficient specified in this Appendix.
3.2. Off-balance sheet commitments after conversion according to Step 1, point 3.1 above are considered on-balance sheet assets and the same risk coefficient as prescribed for on-balance sheet assets is applied to determine the corresponding on-balance sheet risk asset value of off-balance sheet commitments. Accordingly:
(i) Off-balance sheet commitments guaranteed by the Government of Vietnam or the State Bank of Vietnam or fully secured by cash, savings books, deposits, or valuable papers issued by the Government or the State Bank of Vietnam: Risk coefficient is 0%.
(ii) Off-balance sheet commitments arising in Vietnamese Dong or foreign currency fully secured by valuable papers issued by state financial institutions, credit institutions, or other foreign bank branches: Risk coefficient is 20%.
(iii) Off-balance sheet commitments secured by real estate: Risk coefficient is
50%.
3.3. Interest rate contracts, foreign exchange contracts and commitments
Other off-balance sheet assets not classified into risk factor groups: Risk factor is 100%.
For example:
Bank A issues a payment guarantee certificate worth 100,000 USD to company B for company B's loan at Bank C. The certificate
Bank A's guarantee is fully secured by valuable papers issued by Bank A itself and currently owned by Company B. In this case:
- The value of assets with on-balance sheet salary is determined as follows: 100,000 USD (off-balance sheet commitment value) x 100% (conversion coefficient specified in Section 31, Point 2, Part II of this Appendix) = 100,000 USD);
- The value of the corresponding on-balance sheet risk assets is determined as follows: 100,000 USD (the value of the corresponding on-balance sheet assets) x 20% (the risk coefficient specified in Section 14, Point 1, Part II of this Appendix) = 20,000 USD. ”
B. “ Guidelines for calculating consolidated risk assets: Calculation principles:
1. Based on data from the consolidated balance sheet, in which the subsidiary is not consolidated and is an enterprise operating under the Law on Insurance Business.
2. The value of consolidated risk-bearing assets (including the value of consolidated on-balance sheet risk-bearing assets and the corresponding consolidated on-balance sheet risk-bearing assets of consolidated off-balance sheet commitments) is determined according to the provisions in Section A, Part I of this Appendix.
Part II. Classification and identification of risky assets
1. On-balance sheet assets determined by risk level: ”
Item
Assets | Value | Risk Factor | Asset Value Determined by risk level | |||
Private odd | Merge | Individual | Merge | |||
[1] | [2] | [3] | [4] = [1] x [3] | [5] = [2] x [3] | ||
“On-balance sheet assets” | ||||||
(A1) | “Asset group has coefficient 0% risk” | = 1 11 | = 1 11 | |||
(1) | "Cash" | 0% | ||||
(2) | "Yellow" | 0% | ||||
(3) | “Money and gold deposited at the Bank State goods" | 0% | ||||
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(4)
“Deposits at the Social Policy Bank according to regulations on credit for the poor and other subjects other policy objects” | 0% | |||||
(5) | “Valuable papers issued by the Government of Vietnam, the State Bank or payment guarantee” | 0% | ||||
(6) | “The receivables are fully secured by valuable papers issued or guaranteed by the Government of Vietnam or the State Bank. pay" | 0% | ||||
(7) | “Receivables in Vietnamese Dong are fully secured by cash, term deposits, savings books, and valuable papers issued by credit institutions and foreign bank branches. onion" | 0% | ||||
(8) | “Receivables to the central governments, central banks of OECD countries or owed by the central governments, central banks of OECD countries This payment guarantee” | 0% | ||||
(9) | “Receivables are | 0% |
fully secured by valuable papers issued by the central government, central banks of OECD countries or payment guarantees maths" | ||||||
(10) | “Receivables to or owed by international financial institutions payment guarantee” | 0% | ||||
(11) | “The receivables are fully secured by securities issued by international financial institutions. or payment guarantee” | 0% | ||||
(A2) | “Asset group has coefficient 20% risk” | = 12 21 | = 12 21 | |||
(12) | “Precious metals (except gold), stones precious | 20% | ||||
(13) | “Receivables in Vietnamese Dong and foreign currencies from state financial institutions, credit institutions, and foreign bank branches different in the country" | 20% | ||||
(14) | “Receivables in Vietnamese Dong and foreign currencies are fully secured by valuable papers issued by state financial institutions and credit institutions. use, bank branch | 20% |
Other foreign releases” | ||||||
(15) | “Special bonds issued by the Vietnam Asset Management Company onion" | 20% | ||||
(16) | “Valuable papers issued by the People's Committees of provinces and centrally run cities onion" | 20% | ||||
(17) | “Claims to banks incorporated in OECD countries and claims guaranteed by such banks receive payment” | 20% | ||||
(18) | “Receivables to securities companies incorporated in OECD countries that comply with risk-based capital management and supervision arrangements and receivables to securities companies This payment guarantee” | 20% | ||||
(19) | “Receivables with a remaining maturity of less than one year to banks incorporated in non-OECD countries or guaranteed by such banks maths;" | 20% |
(20)
“Receivables to securities companies with a remaining maturity of less than one year established in non-OECD countries that comply with risk-based capital management and supervision arrangements and receivables guaranteed by these companies for payment maths" | 20% | |||||
(21) | “Receivables in foreign currency are fully secured by cash, term deposits, savings books, and valuable papers issued by the credit institution or bank branch itself. foreign release" | 20% | ||||
(A3) | “Asset group has coefficient 50% risk” | = 22 | = 22 | |||
(22) | “Receivables are fully secured by the borrower's house, land use rights, house attached to land use rights or these assets are leased by the borrower but the lessee agrees to let the lessor use them as collateral during the lease term. rental space" | 50% | ||||
(A4) | “Asset group has coefficient | = 23 25 | = 23 25 |
100% risk” | ||||||
(23) | “Capital contributions and share purchases, excluding the value of capital contributions and share purchases that have been deducted from tier 1 capital to equity | 100% | ||||
(24) | “Investments in machinery, equipment, fixed assets and other real estate” | 100% | ||||
(25) | “All other assets remaining on the balance sheet, other than receivables, have been classified into risk coefficient groups of 0%, 20%, 50%, 100%, 150%.” | 100% | ||||
(A5) | “Asset group has coefficient 150% risk” | = 26 30 | = 26 30 | |||
(26) | “Receivables to subsidiaries, associates "Credit institution" | 150% | ||||
(27) | “Accounts receivable for investment investment, securities trading.” | 150% | ||||
(28) | “Receivables to securities companies, public companies Fund Management Company” | 150% | ||||
(29) | “Accounts receivable for business real estate business” | 150% | ||||
(30) | “Loans are gold guarantee | 150% | ||||
(A) | “Total assets on balance sheet | = A1 A5 | = A1 A5 |
determined by risk level” |
2. Off-balance sheet commitments
Code
ITEM | Value | Transfer coefficient change | Risk Factor | The corresponding on-balance sheet asset value of off-balance sheet commitments is determined according to the risk level. round | |||
Private perhaps | Fit best | Individual | Merge | ||||
[1] | [21 | [3] | [5] | [6] = [1]x[3]x[5] | [7] = [2]x[3)x[5] | ||
Off-balance sheet commitments | |||||||
(31) | Loan guarantee | 100% | |||||
(32) | Payment Guarantee | 100% | |||||
(33) | “Letter of credit confirmations; Standby letters of credit guarantee financial support for loans, securities issuance; Payment acceptances including payment acceptances in the form of endorsements, except for payment acceptances of commercial bills of exchange. short-term, commodity-backed trade” | 100% | |||||
(34) | Contract performance guarantee | 50% | |||||
(35) | Bid security | 50% | |||||
(36) | Other guarantees | 50% | |||||
(37) | Standby letter of credit other than the transfer factor letter of credit 100% exchange | 50% | |||||
(38) | Credit limit commitment use | 50% | |||||
(39) | Other commitments | 50% | |||||
(40) | Irrevocable Letter of Credit horizontal | 50% | |||||
(41) | Accept payment of short-term commercial bills, secured by goods | 20% | |||||
(42) | Trade finance commitments other trade | 20% | |||||
(43) | Revocable Letter of Credit horizontal. | 0% | |||||
(44) | Cancellable commitments unconditionally otherwise. | 0% | |||||