NGÂN HÀNG NGOẠI THƯƠNG VỚI HOẠT ĐỘNG THẨM
ĐỊNH TÀI CHÍNH DỰ ÁN ĐẦU TƯ.
 NGÂN HÀNG THƯƠNG MẠI VÀ HOẠT ĐỘNG CHO VAY CỦA NGÂN HÀNG
THƯƠNG MẠI.
 Ngân hàng thương mại và hoạt động cho vay của Ngân hàng thương
mại.
 
!"#$%&$'(#)*+,-./+#
012#034*#+##$%&$
'(#05)-+)!634--470
2%&8&.29-:8;<=.-
!2>.7#5?0 @5 A$.3*+,-
%.02%B(0,5C$$2>0)5.$
2>#)D*E.%F)#G)+*5H.-
%!B.B%6> 2G&
8;<.'(+I5J),745.8&.
%8&.)2KK-4 B %
-4+%. %GHL'-4.8;<+
A&2GBM-*!54#%
!545.2GJ,EF7"
N;5 
N;55.02
N;
O&.F) -8;<PQ#E,1
R/G@O6#5 58&.B$S)
./A%.*+,-OS>5K-G*.-
!2>.78;<J,- !54B+%.
P%!54.5AHB5A/G%
5 502
Thứ nhất5 "2K*-/8;<B#- 5 J#.
)+,F0+-T 5 .2GHB

FU%B%.'B*&%8.2KB.A%EV
2GE%8&.
5 8;<2G6,HB
E5,QS5 ./Q8&.HB
2G- 5 KA%+W.+*+,-.+)3#+X
A%4+XB*%B*(H)355Y#
+05 0%58&.#658;Z
%'(74+%F& .5 
2GF6,E%.G8&.
Thứ hai,502"8;<34 )*+,-.
/2GAQL-5102(+%
F& .%.2GF6,..#8&.
P%55.02-8;<-+HB
O&.+*-[CKHB8;<
Thứ ba,"%8;<?J,,B54
L0+%."%6)2[%+\325
F8,B54.+$-HB8&.-.?
)+,-]-%
1.2. Hoạt động cho vay của NHTM.
O&.) -7129F8;<8#
-FJS5.B%68&.9]S5 
2G8&.*.55.+! )
5L^55 B2G+5.)B
%+5.B#GH
8;<#65L)(+%XL(B&
"
_ Theo mục đích cho vay:
NP5,B
NP5,B
NP5&J9F

NP5HB+M
`_ Theo lãi xuất:
NP5L !
NP5L'
a_ Theo thành phần kinh tế:
NP5E 
NP5.E 
b_ Theo tài sản đảm bảo:
NP5#.-F
NP5+#.-F
c_ L>5"
NP5.
NP5^
d5LF+X(.,B545eEF
"
NfL-W2K+5
NJ,5
N 5.
Y..-E%^F#1R-/)#0-
EC!2g*2G+5
L-W2K+5-\I*2G#2g*
2G+55.%Y]5)+*!2>
SJF&(5)$8&.29<5.+%.
@*8&.#6J,$+50-h5H8&
.29<&^L-W+V2i5.FU)B29
B%B,B541B%!Q+%. +5-
F02K+E*!5O#7.M-!%
+5--7!548&.29<
U-%!%+5.2G
<(B'F*58&.29<.5L

J%02=O&7.(55..5K16-. 
5 5K>5.#!)F*5.
*.-J%02 RL-8&.-+
HB(%5.F-.5 O62G-4.8&.
29<B.- %M-!J%02A2K+*-
E*!.G
2.. SỰ CẦN THIẾT THẨM ĐỊNH TÀI CHÍNH DỰ ÁN ĐẦU TƯ TRONG HOẠT
ĐỘNG CHO VAY CỦA NGÂN HÀNG THƯƠNG MẠI.
O022G6.5,Fg5 5.-!U--4
7-+)K9.5,34)5.-47>
)+*!2>025ECO02R
2G)-Jj#-FE%%kF2>5.
-)-JK929
<402.,E]$-(+%2>
H5),E+ d,B:d8=E&-*
,E.7 %GH.2KE&-*G7
02R-,E5.##BJB%62K
<1+%GBS02.GBSB(B#E5.?gJ
B GB)B"P7BNYN8.N8&.NP02d#6
-F022G*.HG2G-4-
- %FE2K+Fg5 Q0.- H5.
-Q%MF!02;GBS022G6,E
5,J,%J%02
2.1. Dự án đầu tư .
l_ Khái niệm:
dJ%02.-HBGB%+*15K%-4
B29B%B5.B29,466K%-- 
m_ Các yếu tố cấu thành nên Dự án đầu tư.
NP%-4J%"#.$+*E5.G7-.J%L-
%.025.

NP%GBS:B%B5)'(+*=6J,-4
J%
NO05.J%02"O#.$+*E46-7M
-J2GA$+%J%
N>"n.+>A+F^0(902*
+-(GBS2>>GBSJ%2G%
!H(+*+IH
NO!6-J,J%02
NP%S026.5 02J%
NP%6oFS-%FEB GB5K6J,5.
42g$G7-.J%02-
p_ Các giai đoạn hình thành và phát triển của dự án đầu tư
<J%02A+.*++*Q2>EF
"
NGiai đoạn1"qMF!02"
8(%%902"BM-F2K..F%%9
02
8()+"BM-F2K..F%%)+
8(+"BM-F2K..H(+*+VH
NGiai đoạn 2"qJ,02"
O&.46%5)S.5 025.6+
J,J%02%J%022>2>J,-
%+\+*GBS2GBSGBS6E)34
.]H0*+*5)-F%-%-#*
F!6,&6&J5.
5.
NGiai đoạn 3"q5H.+%"
 n.7(5.5.BM-
4!2>
a#\I5.5?EC#-

\IE*!5..9]5,6+J%]%
.M-!,E'(#%+%.M-!J%02
#5?L 6#-E*!02Q^
2.2. Sự cần thiết thẩm định dự án đầu tư trong hoạt động cho vay của
Ngân hàng thương mại.
2.2.1. Thẩm định dự án đầu tư.
r_ KN:M-!J%02.-'(L-W-%+%
E+C5..,BWBE*!02
s_ Thẩm định về sự cần thiết phải đầu tư:hKE6--/J%
02.--^7EC29B%6+*.
.5'U-2G%-429
B%6+*#5,M-!J0*B02U->%&
g"dJ%#2*.EB%6dJ%*02R
.-tHB,B5.)+*.Fu34
%S.5.9]5Hj#t5,.-2>
t   -   ,     ,  J  % S .
8M-!.+B(B#\I!2K
*BLM-!J%
_ Thẩm định dự án là phương diện thị trường: O&.+7
ECE*!*J.FJ%028H2K#
8&.29-BM-J%7. 2G74
8&.R.GfW2K#%*B8&.R^)
5KBM-J%h5H5,B&7%%5!*BM-5.!
2>,B5ECh,M-!J%5)B29
,!2>2G*.%-1%E%BM--@-
0!2>2GBM-B-5
BM-A#&J+t5.*-I!2>
,B
`_ Thẩm định về mặt kỹ thuật công nghệ: v&7+VH.))
5,B&7+*.7J%02h,M-!5)-1+V

HBL-W5,JC,*F!B%B+VH#BGB
+*+,-2GB7!6-#BGB+%B%B
3\%*-2>
a_ Thẩm định dự án về khía cạnh tổ chức quản lý: )
2>GB-(.FJ%+B* 5)!2>+V
H-.7tJ'(E\5.J,%9E#
Ee2E,+*GB$C#.J%%'(*+*
(5H,*F!5.e!%,-5H
.J%
b_ Thẩm định dự án về phương diện tài chính:vL-W7%
%wB%,E.7L-W%+*dx%80y2
#L-,E.7+
c_ Thẩm định các điều kiện pháp lý để quyết định xét duyệt dự án
bao gồm: ;S9,#5.#GB,LE!+u2%
B%B&5.tJ02u
l_ Thẩm định mục tiêu của dự án:8U-L-W%-4J
%#BGB5K29+*B%6+*2K
5.!B298.)J%#.).2K
BWB+#2G2+u
m_ Thẩm định về kinh tế xã hội: J*.5,%%L-W
$%2G5.-+J,J%02 5K)+*dJ%
#34GB\S.j#+u-G7
2KJ%#-t5,.-2>.-&>
 HB*B B4HBE%<4J%#B
GB5K-4+u
p_ Thẩm định dự án về môi trường theo hai chiều hướng:7J5.
J
2.2.2.Sự cần thiết thẩm định tài chính dự án đầu tư.
</J%02(J)+*+VHBGB
P%.#- E,.F2g@.

J%02d5HF(-+#+t--1.)2g*-1
+%5.2gK+*EJ%02M-!J%02BL-
W%+76)&>-/+7#%J
%02*8&.29-55 2>5K)
I5J5.E-+%)+,5.+t#1F,. 
5K$8&.29-+&5),B54502
B%68&.+##6M-!*%+78&
.*HB5.-1.7NO&.-18&.#*-5)
E)e2%,-dJ%022>%J%HB1
%9E25HB9]%\S+5.\- E
J%E6-J%J%CF>e#7
+5.C-- 2G8&.5d5HJ%-7
E025.2>+L-W%%2G*%+7
#E ,H(+*+IH%F%
%.7E#6+B%QJd,B#
6E%E5)4$t-K7%+0
%* .-t7,EJ%h5H6M-!.7J 
%022G*8;<+55 .0*
n.-95!+I5J),748&
.#$1-.%.+%+#2G1F,.-(
8&,E45 5.*.-47F(8&
..nI5J+.(z>.!)
h).B%%%6#%F,B%B%17%
-(#6BH29(5K,E-.J%-
.5 +#I.+-F025.%J%.-.
2K*B-%B%B7J6E*M-!.7J%
022G.F,B%B$,6B%7J
O 5K8&.29-5,.GJ%02.-
,B54.(55..L%J%02
O&.-B29B%B+GH5..9]6%8&.

-B%BM-!54P5LJ%022,
.-B'F*%8&.29-d5H2K+
*-E*!5LJ%028&.29-B*
.L-W%%M-!2 5K%+5+%2Q
M-!-+5LJ%02FS-)
+%#M-!.7.-+7ECh,M-
!.7J%02RQB8&.29-2G$E*
!Q^5,.G2 2G5>%B4
E\5.S5 /GJ%
{M-!.7J%028&.29-BJC
5.-2G$J%02#,E.765Y]5w#
2*-K-F%8&.k-%F
2>)+*
Pe246.5,S 5.LQ*&
2G74*-(]-(B{#8&.29
--K-F#GH5..56+A
t2]5.B%6O&7.\5.J&FU0*8&.
29-M-!.7J%025
3. TRÌNH TỰ VÀ NỘI DUNG THẨM ĐỊNH DỰ ÁN ĐÀU TƯ TRONG HOẠT
ĐỘNG CHO VAY CỦA NGÂN HÀNG THƯƠNG MẠI.
M-!J%.L-W+6-7+5)%-1J%
02WE6-5-S5 .%-78&
.29-,B54M-!.7.-,B54EC.
08&.O 5K8&.29-5,M-!,EJ%
02.L-WJ%#+tG8&.A+*E.7
+
M-!.7,E%J%#7*
%!>)HB?%S.7.R2G%
5KSB702FgF05.L-WJF^B##%
+Y#M-!.7J%02?*.B&7.

7J%E%t-6.%%.7
2G%6#F,B%B+^B4+!B>$,
8M-!.7J%02"

M-!.7J%02

'5 0 P%S. Y.7 O%%. P& +
2 G B&7.7 7 tG
O%%.7

DtG Dt.5  <(
-q%!,0
-Pw G
-w,.5 F
-w,5 J#|hO

- >.5 
- >.5 5
- DtG
- w,G7/P}
- w,GH/hO
- O6-.5 
-O%%

Một là"f%!'05 02:hO=J%D-J%
022*8&.5J%#2GE)B%%
B,'hO29%!8&.29-5@L-
W9]M-!8&.O)..EC5+%
!2G-2G5 025AJ%R)+,2GJ,
-%HG A#&7,EJ%h 02

*R&+#+t5,e2%J.
82GA5 R&B75 .--,E.7J%
&,)+*
Tổng vốn đầu tư cần thiết cho một doanh nghiệp bao gồm:
h 02 !"
N PB7F0"-1-12K
N q%!.2]5.5H+*Q
N PB7&J-K1.2]~
N PB75)-%-#*F!B29,5H~
N PB72K5H.