tổn thất tài sản tài chính
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (235.19 KB, 14 trang )
!"#
$%&$'()$*+,-
!"#$%&
'#()*+,-
./$0')$12$3)4,,)5+,
Trang 1
I. 67
./,01",234315'667)1,,/8",&398319:
10,:;11<.;,,/,01",2","3(8",=81>?1@11
11",2./,01",2A")BC1D1"E%1",28"F1",2&G,
,/,08H,IEJK
"E%1",2,LA"1"E%M1NO"1"E%1O;&,;&1",2,3%)O%&
;11"E%:%11P,8"F:AQR3G,OD1S/3F,1T:U;11"E%V&
8W)"1"E%1",2:%3F,3;;3X
"E%1",2,L,=S%7O%);1&S/1U3F,33IRAX,"
A"):;1E1T1C11"E%1",2T1C11"E%1",29S/3F,W
D8"3&AF:AQEYZ%J39123X3-,I1/11O;&,;&
1",2R8"8WEY%J39?913,IE[01/1
\"891,+KAQ191A?1T1C11"E%1",2R?3=19:10,
1N)<,;,O"O;&,+,;,8C31P,181T1C11"E%1",2]N1T
1C11"E%1",2,=%JC1A3H81NN1",2,I,;,Z"
1$)(RO"8911W:18"&,;,121T1C11"E%1",28"S&%P
:>1T1C11"E%1",21(Z"1$)(
II. 89
.,.:';<)2:'&$0)$
.,.,.$=)>?@'2$A?BC
"E%1",2^._O&U)!A&(E
DE')F)&'F>F;;A2;F2EGH:';<)2:'&$0)$2$A?4'32IJ$KL>MN1OF?4/+>?@'
`.191S9O31a&;1F:AQ
`.-)K3<O;^8N)0,32,AFW-(_
DA>P2?+F2QI'2RH:';<)2:'&$0)$)S+4'TUV)U3?$@)N
*ZA".3F,&D:-)K,&39S3;&(b))0,32,JAF
1+,R3F,3&A1a&)&1Ea,&E1
Trang 2
&1F:&D:O;)c1:S/3;S<,I.&S91?%,I
)c1EPSD,;OD1S/,=12AW:3AW:A(8"&"1&"b)&"1)S<)E&;1,I
&D:1N1C1,%:,>A(,I.:%3F,:ZA&(A".EdE"
3<O;,&7)8"K7)19:1a&
D?F);F)PIA&A'WFO>A;H3&X$?<)WFRW:L$<'2$QN
*ZA"A&(.::;E8:1U,H38"3F,B;,31,8"S/
,=)91111&(13c&1F:-)KS/1<1
U3F,:A,;,S&%88":%18NEPE%)1201N.",
3F,:ZA&(A".EdE"3<O;
DWF'>FO>ADY?ID;F>AY')F)&'F>F;;A2;H:';<)2:'&$0)$;Z);:)4U[O3)N
.A&("3F,W1a&;1F:AQe@EP13T1&;1F:AQ3
3F,:%;1&O;&,;&13TU8HR&"15:A413F,^1,$EJ
:A4EC1D?%_]",f3F,W8"&A4AgS."3F,B=Oh
.,..$=)>?@'2$A?EC
ijklm66lA"O,O3119i l8,;,W8"3&A]:
:ZA&(.Rijkl3413TE
.1a&)&1Ea,&E1
.1a&;1F:AQ
P:ZA&("P1,$EJ
• \ne&aAaE1
• .jaE1
.,.B.\)2$]22:';<)2:'&$0)$
Trang 3
ec1&G,)c1=)1"E%1",23&A1a&)&1Ea,&E1O1T1C1S8",f
S
.=Ob,+S;,?81T1C1A"S91?%,I)c1&G,$)c1EPSD
B%EWO3o8"
PSD1T1C11;,3c39,;,>1,121&1$A
i l,,;,&D::%Ba)Bp139,;,Ob,+S;,?,=A
?391T1C1,I1"E%1",2&G,)c1=)1"E%1",2RO&U),;,Z
1HE
M=S71",2)1@,IO:;1"qOWF
• M/,=S%71P,DF:3U&G,8:()F:3U
• \,&83UQ1hD:
M;,"8O:;E%&G,:%,$,CA(81",2
M/,=)c111&(13c,&,;,1"E%A?
r;,33F,;1%),I,;,>1,121&1$A
ijklP3EY31))c1EH,,&8D,W1T1C1,&.3&
A1a&)&1Ea,&E18"P:>I&1",2*ZA"3&(ii,IP;1
19i l
• ^2;_P%3))4$'`)&aQWb2\)2$]22:';<)2:'&$0)$c&3&)4=)$:)4
• 9%3),d$]2>eK)4X'[+2?3)W:U3)$4'34'32IJ2$J2Ief)4&gF&3&X$?<)
P%L$h)4&gF)4=)$:)4U_'Wi'&3&X$?<)WFR
jk
M&%)0,8A")c11&KS&%)0,,=SsJC1R,28N8W
1&8D,S<)1&;O;&,;&1",2,I,;,Z"=,LA")c1S&%)0,
?1@C1ec1EHtE3Z,&1CbP:>1Ag,;,S&%8
Trang 4
A")C,H1,I8D,PO;&1N1(1",2,IZ"M,C1AF120
,"%)REP17P:>,;,S&%8,"17S/A")%)8H3AD
)"1;A(,>17=\b,;,S<)1RS<)E&;1A(81>,IS<)1&;8
1&8D,Z,&,;,91H1/13<AW:P:>,;,S&%8RO",+
"34-)39S2,(,I,C1AFS<)1&;
• uJ,IA&(N&D:S<)1&;^\'8"&\'_3H88D,
3;;;111,IP:>,;,S&%Ag8
• uJ,I,)/S<)1&;83H88D,3;;P:>Ag,;,S&%
8
• uJ,I:2S<)1&;8":2,,C:,;,,80S;,3H8P:>Ag,;,
S&%8
III. lm
e0,32,,I8D,1P,D,+"
• \;&,;&1",2A"S91?%1TF:KEP1NO",I"?%1&
D:8"EP3%)O%&,IS<)1&;8
• VP:>A"S91?%,I8D,S91F:1/11",28":1",2RK91H1P
&8",;,91H)12,C11-,
• ,+3F,81>,I,$,93"O&"1&8D,3;;;11
1,I,;,S&%P:>Ag8
• ,+EY3;1+,3F,,;,OOH1",28"12D)1&D1HO;&,;&
1",2,IZ"
,.89
q.;,%191
Trang 5
• '<2$QRV2WbW'(&U3)$4'3&3&RVQ2_2%P?W:&3&RVQ2_)4QR`)2S&
• q\'3;;,;,91H1P&$A",;,91H)12,C1D
1-,1&8D,AW:P:>,;,S&%Ag8
• Oq.;,S<)1&;8,1&Av8P,Z"3;;,;,91H1P&
$A",;,91H)12,C1D1-,1&8D,AW:P:>,;,S&%Ag8
• '<2$QRV2WbW'(&U3)$4'3L$0X'[+2?3)W:L$0PJ&$WnX$3&
• q#2S<)1&;,",&1N,"3;;,;,91H1P&$A",;,91H
)12,C1D1-,1&8D,AW:P:>,;,S&%Ag8
• Oq#2,;,,80S;,,",&1N,"3;;,;,91H1P&$A",;,9
1H)12,C1D1-,1&8D,AW:P:>,;,S&%Ag8
qe/NSD)
.X13:$:;:O&U)3&(3<3;;,;,%191w3&(
3,X1EY,12,;,Z1H1P&1&O"1&;AW:P:>3=RAS91
Z1H"8,;,:$:;:S;,,IS<)1&;1&3&(
VP:>,&S&%Ag8A")c1")EH,(U?1a&,;,O9
`x;1ETE;,,I,T:1
`yADK88",T:1
`yADK1T88",T:1
`yADK
`zz
o#
• 9%3)d$ep)4L$3L20)$2\)2$]2
Trang 6
kHA&(111",2J,;,,1&K7),I1W:{68"l6S9
,;,E1Sa&AaEO"1h?(88C3P:>I&120,I,;,Z"
3<O|3-:,;,1T1C11&1$Awe}R,;,"?%AQZ"Ba)8D,P
:>I&1201S2,(1&"8"A")(1&D1HZ"
&SIO,+S&;e}^~._,&b3Z,=1<A",/,0X:,;,Z
"?%AQAFW.%"?%AQ3,,;,Z",,=K12
1&;,G1,Y$3<g1F,&8D,WS91&;&"j \8"i \34O"1h
?(8EP19">8"1HC11&,•)P,ec1:Z12,81
,•3;;Je}R.RW1\%R 8"€,,L,;,:Z12,,I\EaA
&t,&))11aa&tOSE:a8E&8"i \,&1C)c1EH)Z1•8)0,32,
,I,;,S&%P:>
• i \X,3•EP">
• ~.1712)O(,
• .;,"?%AQZ"3•)(121&"8"A")(
• .;,Z"1N)c1EPA&(11&8D,WKS2,(,I?
1&8D,B;,3)c1S&%P:>12,F:
• \"891,,C:)c1:$:;:3<)c1Z",=1<E[03<3>,;,
)0,1)Z1,I,;,O,=AF2,A?
5SD),I,c,SI&%120Je}1&K7){6R,;,"?%
AQZ"34,,;,Z":%1N)c1S&%P:>12,F:
,;,"?%AQ,LA&(88D,,;,Z"E[0?}P:>"
)c1,/,03<?%AQAFW,I)N
AF2,1)1"1&8D,?%AQAFW343F,B;,31,;,1"AD
• •")T31W:3<%)1<EPO93c1&1W:R?3=17AF2,,I
,T3/
Trang 7
• ‚%1AFW3<17AF2,,I"A43(&&D:1,$EJ
)+,AFW,=1<,C:W3F,^e,,&AEƒAE&Rl{{o\1Rll„_
MB;,3)c1)+,P:>:|F:RP11N1()0,31,I
Z"RS&%P:>3F,,A"):
a&E,a1&:1Et,1&&tE:a,t,?A1a1a)1E1aA&
:&1t&A&…&,,AA&ERaa&11aA&ERA&E:E1a&8aa1E
E:a,t,AEaE&1&OAaAa,a1EREAAa):A&1aAEE1a)E
SaEEaEEa,&,a†a1aR1AaE11anR
aE,a1&:&1&EAA&†OAaE,a‡j \11a)a1E'!a?a11
1a AA&†,aEOa:&8at&A&EEaE118aOaa,aE&t1aOA,aEaa1
1aˆ^11&Rll‰R:!_
.qrs
@'?Ft
1-,S91&;^k #_
*(&AW1.%1D7)ll^jVi.i _
"„1;‰7)66^ŠOH8,2E;,g1F,&,;,1T1C1,&88"
,&1.;,:$:;:8"1"AD,&,;,Z"8"1T,+,191SD)^&6m
aAa,1a•&•&EE AA&†,aea1&&A&V&,)a11&iEEaE_
.• )P, S9 1&; \ ,C: " ,,&1 1E ~Ba,18a .&))11aa
^ ,~._ i.# O""';66
F)FPF
7)llR,;,Z"J.O;&,;&1a&k #8NS/,=x #,&,;,Z
"J.^.&,SORll_
*97)66 #343F,,,&,;,Z".^Z" ,1RllR
3&(6{^!__
)$
Bank of England, 2001, AR7: Z" ,,C:)c1:Z12,81"E%
8"F:%1%3F,3;;8"1T1C1,&8,=1<O%JOJ,;,EPSDS
198v)/&3=)1,4,&)c1S&%P:>,O&U),;,EPSD8"
,;,:p:3&O&"3<)0,,&8,IZ")G,|?3,IŠI&
,&813F,1P,D,fES34B%)c1EPSD)G,3Š
Trang 8
Z" ,/WEP,191,I:ZOT,1&SAQ,;,?,S9
1&;,1)?3^)c11,•C1(,9_
$u2
#&):1.&a,18a ,1&ˆ1;!7)ll{^Z"W1\%Rll{_W1\%
,,;,1T,+,,&819"3;;33I1"E%,I@8"121&;12,F:
P1,;,?1-,,IcOc,I
W1\%E[0k #,&,;,Z"1a&?3,I\c.&8
v&
€,S/,=k #,&,;,Z"RS91F:191),&,;,1T,+,,&8
1&,•)P,S91&;;:01& \
oQ_&2V
.;,1OH,I‹O\EaARAW:,;,1-,,1&?%AQ120kI
&RO&U),%,;,Z"1P,D8D,;)E;13<1NŠ33IP:>I&
120 ,,&\EaA\EaAiiR,,C:,191$8,;,?3\
,;,19:,W3F,
^_#$:;:19:,W1,•=
^O_‚}i1aAk1E\Ea^ik\_
^,_,;,:$:;:19:,Wik\Z,&
i \)0,1,Ii \A"">8"c10R=g1F)c1x #,&,;,Z"
3F,S91F:1&,;,1,•S91&;?H,19
B.w8Glxqyo
$*+ xR)$'(+ n&2'`Q $QR)$
$ei)4
$ec)42IK
&]L
.c3UM91&;
?H,19
i \ ">= AW:
.c3UM91&;
e}
~.R i.# R
j \
e\(, C:$
‚%AQZ" jaaAkaEa8aR
jVi.R,a1AOSE
1&"8"A"
)(
.&$
Z"1$
)(
Z"1$
)(R1T,+,A
S91
x;1,T3/ •&(1
z.{#|lyj
Trang 9
M91&;?H,19R?%AQZ"8"S91&;e},&b‚%AQ1W:W
S/3XS91&;EYS/3F,:p:.%=)"1b)O(,1&3
1S91&;A")&)HeG,|,$?S91&;?H,19BC1D3<C)("
>$,;,3H1;,,I@1(e}RE"S/:%A",HA(,;,)0,13=M=
S7A"3UQ,;,?H,1,•EYE[0*H8Z"RK1,4
,2:;1E1&S8P,,IEPA&(11&8D,B;,31F,C:PA3c
"3F,1<D1/?8D,121&;:1|,@
]208,;,1":1&:,:ZOTO&U)
.;,Z1H,C1AFRŒ820",/D:R91H3AQRS198",21Š
#Z12,1HS,;,S&%8S/,;Z:Z12,,&)c1P1K3G,OD18"
&3=S/:%j !
*<>,;,)0,1,I,;,OA?R)c1:$:;:A",1913<
1X,3•">^i \_R1712)O(,^~._R17,1&"
8"A")(^Z"?%AQ_8"1NF:AQA&(11&>%KS2
,(,I?1&8D,B;,31F,C:)c1S&%112,F:
}.~qq•"!"G€
'ec1:$:;:3BC13F,J1F,C:
./1+,
ALLt = ALLt?1 + PROVt + RECOVt ? Cot
&3=
ALL = 1F,C:,&S&%1T1C1
PROV= P:>,&S&%1T1C1^,:2_
RECOV= 1UEH1H,,IS&%812:21&,;,S•1,
CO = EH1,;,S&%,&812
1= EH"121&;,IS&%1T1C1
1Ž",H,IS•O;&,;&1,3=
'1F,C:,&S&%1T1C1^ ••_
ALLt = ΑLL(GROSSLOANS)
&3=
ALLt = F,C:I&,&81(13<)1
LLGROSSLOANSŽ1T1C1,&815,;,S&%8c:
*<,12K1D1(1&1$A,&)c1Z",;ZA(E
:$1N3F,3BC1
Trang 10
ALLt = 0 + 1PORTFOLIOt + 2OBSt + 3CONCENGt
+ 4CONCENIt + 5 ECONLt + 6 ECONNt + ∑t
ALLt = ,121F,C:I&,&8R
#•kj••i•1Ž)0,,&8D,=R
•\ŽI&120AS918,;,,/,0120&"O%,Z3HR,•(
,;,3Z120P:>R
.•.~x1Ž3AQ1W:1I&R
.•.~i1Ž",/D:1W:1I&R
~.••1Ž3SDS19111&,R8"
~.•1Ž3SDS191&11?H,
V)0,318"•\1$+
#$1N
PORTFOLIOt = SPECIALALLt + CCt + CONSt + NOALLt
#~.i • ••1Žg1FI&,&8)":0,C:3G,OD1343F,;:0R
ŽK1s120,9)?;(1{6"Rl
.&E1ŽK1|S&%18?;($6"R
• ••1Ž1F,C:,3F,B;,3,&,;,S&%,&8A$)"S/,=
)c1S&%1F,C:3G,OD1*ZA"KS&%,&8)c1•Q191S}1W1,g
eS&8EY3F,E[0
„•‘n’“.n”ie kM•]
‰M“•n•
• 9%3)Bd$T)4)$=)2_•3&UJ)$ X$?<)P%L$h)4>‚&$?WFR&gF)4=)$:)4
2$ep)4+@'
M91?%,I,+"X:,&E[0O;&,;&1",2,IZ
3;;3F,)c1Z"34AW:P:>Ag,&8,=33IS/&"R
,+,>,,C:,&K3,fZ"-)3F,?1N
S<)1cOc,IZ"*<153=@191S9D1H,%O;&D?%3H8
+1C1O(,IZ"K?1-,S91&;,?;1N:Z12,1T1C1
,&81"3&(B;,3S&%,&81T1C18"3&AAg1T1C1VP
Trang 11
1S3=RZ"EY:Z12,KZ1HI&1T1C1&,+
"%191,=A&(=)Z1HI&
• KZ1HA??9131T1C139,1;:ZA&(S&%,&
81",&8S/1,D^,&8S/1P,D1a&)&3FO
3_Z"E[0)c1EHZ1H3<3;;=KS&%1
1&;?;(KZ1H,&F31Ag111,+S&;
1NN1",2,I,&FBC3X:Z"1;:ZA&(S&%,&
8,=8C31"S&%,&8S/1P,D^,&8O1T1C1_
MS;,",=I&1)1S/11&;F3X(,",&1NZ"
EY121))c1:,:2I&8"&A4EC1,IS;,"3=V&8W)"A4EC1
,&8,&$,LA")c1CD,&1C1T1C1,&81$A&",&
8OC13cE%S%7AgEY1C:$&3ZA"S&%83F,3%)O%&V&3=R,&
8:OC13cE%,"1NAg,&8,",&
• KZ1HA?3&AAg1T1C1U)>11$A(15S&%
,&88"SD)?;S+,IZ"8Ag,&8.X1f191b
1UKS&%,&8OB=ET1,3Z,",&1NP:>Ag,&8,L
,",&.X1,L%191bSD)?;S+,IZ"8Ag,&
8,L%J39S&%P:>Ag,&87)D1(97)1,Ag,&
8,"R1N7)8"1$A,AW:P:>Ag,&8,"
• $T)4$ei)4Pƒ)XV2?3)X$3&)$FQ&$?>‚&$?WFRW:2$%&2V$'()2@'&gF)4=)
$:)4
]D,AW:O;&,;&1",2,,C:O&",IZ"Je}&U?%
AQ,•)P,S91&;O"^k #_8",•)P,S91&;3F,,C:W,
^x #_
Trang 12
D"88D,O;&,;&P:>Ag,&8,IZ"C)(
:%1N)c1S&%P:>Ag,&833I,,C:S3;;
18";11T1C1,&8
$322I'[)4'<2$'V2
• '<2$'V2,
y1@,&8S/1P,D1&1T,;,S&%,&8,",&1NS%7
S/11&;3X(R1T1C1,&88"Ag,&8,",&*"39
)H?D,|,K1yEHS&%,&8S/&(13c,IZ"8"P
:>Ag,&8
• '<2$'V2
9Z",=KS&%,&88,C1X,I&,",&1N,X,=1<
3F,O|A(8)+,A4EC1,",&*"39)H?D,|,KA4
EC1,&88"P:>Ag,&8
• '<2$'V2B
yEHK,&8:OC13cE%8,&8OC13cE%,",&R1N1T1C18"Ag
,&8,"A*"39)H?D,|,K1yEHKS&%,&
8:OC13cE%8,&8OC13cE%8"P:>Ag,&8
• '<2$'V2z
yEHKS&%,&83>A(3F,81T,;,S&%,&8,",&1NP
:>Ag,&8,",&*"391$?,|,K1yEH18"
P:>Ag,&8
• '<2$'V2}
Z"1&?;S+,=,"Ag,&81NP:>Ag,&8EY,",&
V2„Q<$/'„QRUFO'V)
Trang 13
C1,%,;,O93%J39P:>Ag,&8)&3F8"1C1,%,;,O9
3,=)H?D,G1,Y8P:>Ag,&8&(15Z1HS2,,–
V2>Qu)
VP:>Ag,&83F,AS918)c1EHZ1HcOcS&%,&8S/
1P,DRA4EC1&Z"12RO%&3%)S&%,&8R?%1O%&1I3H8
8D,1US&%FBC8"SD)8Ag,&8
• …
.;,,+X:WD,;,Z1H%J39P:>1T1C11"E%1"
,2R8"EP1$?15Z1H"3H8P:>1T1C11"E%1",2
&"R,X1,>3F,,,C::$:;:121T1C11"E%1",2K
S91?%1X:Z",=1<WDR3;;K1T1C1&S/1U
3F,S&%F8,IS;,"53=@AW:P:>,&1T1C1Ag,&8RA")
,&1"E%,IZ"3F,W3X8;11W1,I=$A"O1T:U
*"C1K2,3H8KE[01/11",2,IZ"3<
?913M/,fK2,,&Z"RE[01/1R=,L3=8
1>C1?1@1&8D,X:,&,;,S<)1&;8,=3F,,01<S
3;;S&%P:>Ag,&834:|F:,*"X:Z,&,C1AF
S<)1&;8"%)1C:I&,&S<)1&;8./,01",2","1J
:+,1(:$Mp&1a&3=A"8D,(,1&;,X,L1J-,H8"S=S7$
V&8WK,+1EYC1K2,S/,f1&D1()"8,
19:10,3F,311&1$A
Trang 14
