Hu, Jinali, Yang Li & Yungaho, Chiu. (2006). Ownership And Nonperforming Loans: Evidence From Taiwan'S Banks. Developing Economies.

10. Espinoza, R., & Prasad, A. (2010). Nonperforming Loans in the GCC Banking System and their Macroeconomic Effects. IMF Working Paper .

11. Fernandez de L., Jorge, M. and Saurina, J (2000). Credit Growth, Problem Loans and Credit Risk Provisioning in Spain.

12. Fofack, H. (2005). Non-performing Loans in Sub-Saharan Africa: Causal Analysis and Macroeconomic Implications. Word Bank Policy Research Working Paper .

13. González - Hermosillo, B. (1999). Determinants of ex - ante banking system distress: A macro empirical exploration of some recent episodes. IMF Working Paper, 33.

14. Hoque, M.Z. and Hossain, M.Z. ( 2008). Flawed Interest rate policy and loan default: experience from developing country. International review of business research papers , No.5, 235-246.

15. Hu, JinALi, Yang Li & YungAHo, Chiu. (2006). Ownership and Nonperforming Loans: Evidence from Taiwan's Banks. Developing Economies.

16. Jimenez, G., and J. Saurina. 2005. Credit cycles, credit risk, and prudential regulation. Banco de Espana, January .

17. Keeton, WR 1999. Does Faster Loan Growth Lead to Higher Loan Losses?. Federal Reserve Bank of Kansas City Economic Review , Second Quarter 1999.

18. Kwambai, K. D. & Wandera, M. (2013). Effects of credit information sharing on non-performing loans: the case of Kenya commercia bank Kenya. European Scientific Journal , vol.9, No.13.

19. Louzis, DP, AT Vouldis,., & VLMataxas. (2010). Macroeconomic and bank-specific determinants of non-performing loans in Greece: a comparative study of mortage, business and consumer loan portfolios. Bank of Greece .

20. Misukin AK (1991). The Economics of Money, Banking and Financial Markets.

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Perception of Pakistani Bankers. European Journal of Business and Management , Vol 4, No.19.

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23. Nkusu, M. (2011) Nonperforming Loans and Macrofinancial Vulnerabilities in Advanced Economies. IMF Working Paper , page 11/161.pp. 93–106.

24. Rajan, R. and S. C. Dahl. (2003). Non-performing Loans and Terms of Credit of Public Sector Banks in India: An Empirical Assessment. Occasional Papers, 24:3 Reserve Bank of India.

25. Richard, E. (2011). Factors that cause non-performing loans in commercial banks in Tanzania and strategies to resolve them. Journal of Management Policy and Practice , vol.12(7).

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APPENDIX 1: DECISION 493 AND DECISION 18

According to Decision 493/2005/QD-NNN dated April 22, 2005 and Decision 18/2007/QD-NHNN dated April 25, 2007 of the Governor of the State Bank and currently Circular 02/2013/TT-NHNN.

 Group 3 (Substandard debt) includes:

- Overdue debt from 91 days to 180 days

- Debt extension for the first time

- Debts are waived or interest is reduced due to the customer's inability to pay.

full interest under credit agreement

- Debt falls into one of the following cases:

 Debt of customers or guarantors being organizations or individuals that credit institutions and foreign bank branches are not allowed to grant credit to according to the provisions of law.

 Debt secured by shares of the credit institution itself or its subsidiary or the loan is used to contribute capital to another credit institution on the basis that the lending credit institution receives collateral in the form of shares of the credit institution receiving the capital contribution.

 Debts that are unsecured or granted with preferential conditions or with a value exceeding 5% of the equity capital of the credit institution or foreign bank branch when granted to customers subject to credit restrictions as prescribed by law.

 Debts with a value exceeding credit limits, except in cases

allowed to exceed the limit, as prescribed by law.

 Debts violating the provisions of law on credit granting, foreign exchange management and safety ratios for credit institutions and foreign bank branches.

 Debts violating internal regulations on credit granting, loan management, risk provisioning policies of credit institutions and foreign bank branches.

- Debt being recovered according to inspection conclusion

- Debt is classified into group 3 according to the provisions in clause 2 and clause 3.

This.

 Group 4 (Doubtful debt) includes:

- Overdue debt from 181 days to 360 days

- Debts with first-time restructured repayment terms overdue less than 90 days according to the first restructured repayment term

- Debt with second debt repayment restructuring

- The debt specified in Point c, Clause 1 of this Article is overdue for 30 days or more.

up to 60 days from the date of the decision to withdraw

- Debts recovered according to inspection conclusions but the collection period has expired.

up to 60 days and still not collected.

- Debt is classified into group 4 according to the provisions in clause 2 and clause 3.

This.

 Group 5 (Debt with potential loss of capital) includes:

- Debt overdue for more than 360 days

- Debts with first-time restructured repayment terms that are overdue for 90 days or more according to the first restructured repayment term.

- Debts with restructured repayment terms for the second time are overdue according to the second restructured repayment terms.

- Debts with restructured repayment terms for the third time or more, whether not overdue or overdue.

- The debt specified in Point c, Clause 1 of this Article is overdue for more than 60 days from the date of the decision to recover.

- Debts must be recovered according to inspection conclusions but have not been recovered for more than 60 days after the collection deadline.

- Debts of customers are credit institutions announced by the State Bank to be placed under special control, foreign bank branches have their capital and assets frozen.

- Debt is classified into group 5 according to regulations in Clause 3 of this Article.

APPENDIX 2: SURVEY RESPONSE RESPONDENT INFORMATION AND RESPONDENT INFORMATION

SURVEY

1. SURVEY RESPONSE RATE

Initial number of votes	Number of votes received		No reply
	Valid	Invalid
E-mail	70	63	7	10
Survey form	50	47	3	0
Total	120	100	10	10

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2. SURVEYOR INFORMATION

Gender​​

Male		Female
65		35
Education level problem	Secondary/ College	University	Above university
	12	75	13
Position	Staff	Head/Deputy Head of Department	Director/ Deputy Director
	78	17	5
Years of service	Under 1 year	1-3 years	3-5 years	5 years or more
	7	34	23	36

APPENDIX 3: STATISTICAL TABLE OF INFORMATION OF AGRIBANK CREDIT OFFICERS PARTICIPATING IN THE PRELIMINARY INTERVIEW

STT

Full name	POSITION	WORK UNIT
1	Luu Van Thanh	Vice president	Nha Be Branch
2	Pham Huynh Nga	Head of Business Department business	Gia Dinh Branch
3	Nguyen Huu Huan	Credit Officer	Saigon Branch
4	Nguyen Thi Thuy	Head of Business Department business	Branch 6
5	Doan Duc Minh	Credit Officer	Gia Dinh Branch

APPENDIX 4: RELIABILITY OF CRONBACH'S ALPHA‌

1. BANKING FACTOR

FIRST TIME

Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on Standardized Items	N of Items
.794	.808	11

Item-Total Statistics

Scale Mean if Item Deleted	Scale Variance if Item Deleted	Corrected Item- Total Correlation	Squared Multiple Correlation	Cronbach's Alpha if Item Deleted
NH1	38.03	30,918	.561	.505	.765
NH2	37.97	31,888	.545	.451	.768
NH3	38.48	32,070	.545	.434	.769
NH4	38.88	32,632	.365	.255	.787
NH5	38.76	33,396	.261	.157	.802
NH6	38.37	29,831	.588	.454	.761
NH7	37.86	32,869	.491	.506	.774
NH8	38.95	30,876	.579	.461	.763
NH9	37.72	33,598	.513	.415	.775
NH10	37.85	31,806	.561	.555	.767
NH11	39.43	35,298	.127	.203	.816