NGAN HANG NHA rank VItT NAM CQNG HOA XA HOI CHU NGBIA VItT NAM Elfic lap - Tv do - Hanh phin Se: 40 /2014/TT-NHNN Ha N0i, ngay.athang Pnam 2014 THONG Tif Quy dinh vt khoin thu, tam frog cfia Cling ty Quan 1y tai san cua cac to chtirc tin clang Wet Nam di vbi cac khofin nq xau duvc mua bang trai phieu dac bitt Can cn Lucit Ngdn hang Nha nwerc Viet Nam so 46/2010/QH12 ngay 16 thing 6 nam 2010; Can cn Lueit cac to duec tin dung so 47/2010/QH12 ngay 16 thang 6 nam 2010; Can cue Nghi dinh so 156/2013/ND-CP ngay 11 thang 11 nam 2013 &a Chinh phis quy alinh chnc nang, nhieni vy, quyen han va ca cau to char dux Ngan hang Nha nubs Viet Nam; Can cn NgIn Binh so 53/2013/ND-CP ngay 18 thang 5 nam 2013 cita Chinh phit quy dinh ve thanh lap, to chic va hoot clong cila Cling ty Quart 1Y tat san cita cac to char tin clung Viet Nam; Thuc hien y kien chi ciao cna Thu Nang Chinh pith tat Cong van se 1760/TTg-KITH ngay 31 thang 10 nam 2013 va Cong van so 3831/VPCP- KTTH ngay 27 thong 5 nam 2014; Theo de nghi cua Chinh Thanh tra, giam sat ngan hang; Thong clec Ngcin hang Nha nnoc Viet Nam ban hank Thong to quy Binh ve khothn thu, tam nng caa Cling ty Quan ly tai san cna cac to chnc tin dung Viet Nam dei voi cac khocin nq 'au cluvc mua bang trai phieu &Vac biet. Ditu 1. Pham vi ditu chinh va del tuv -ng Ap dung 1. Thong to nay quy dinh ve khoan thu, tam ung cua Cong ty Quan IY tai san cua cac t6 chirc tin dung Viet Nam (sau day got IA Cling ty Quart IY tat san) del voi cac khoan nu xau chmt mua bang trai phieu ac biet, bao g6m: a) Khoan thu bang tien Wong (mg veri met ty le tren so tien thu het cac khoan na xati ductc mua bang trai phieu ac biet (sau day goi IA khoan thu hen so tien thu hoi nu).
b) Khoin tam ung hang nam bang tien tuong bng vat mot ty 14% iron s6 du ng g6c thuc t6 binh quan nam cna khoin ng xau dugc mua bang trai phiu dac biet (sau day gai la khoan tam Ong tren so du no gee). 2. Doi tugng ap dung dm Thong to nay bao gam: a) Cling ty Quan 19 tai san; b) To chk tin dung Viet Nam ban ng xeb cho Cling ty Quan 19 tai san va nhon trai phieu Tat biet (sau day goi la t6 chiic tin clang ban ng); c) To Gila; ca nhan klik co lien quan. goc Dieu 2. Nguyen lac xic dinh, hoin tra khoan tam ling teen s6 du no* 1. Se du ng gee thuc to binh quan nam cua khoan nq xau dugc mua bang trai phieu dac biet quy dinh tai diem b khoan 1 Dieu 1 Thong to nay duct xk dinh bang phuong phap tich so dm se du nq g6c dang dugc hach than noi bang can dei tai khoan ke toan tha Cong ty Quin ly tai san. 2. Khoan tam *lig tren se du nq g6c la khoan tam Ong cila to chi:re tin clang ban ng cho Ging ty Quan ly tai san d6 Cong ty Quan 19 tai san co ngu6n trang trai the chi phi lien quan den xfr 19 nq xeu. 3. Cong ty Quail 19 tad san hoan tea cac khoin tam Ong cla nhan tir cac to chat tin clang ban ng bang cac khoan thu tren se tien thu hoi ng va cac khoan thu hop phap lchac. Dieu 3. SO tien thu hai na 1. COng ty Quan 19 tai san thu hai cac khoan ng xdu dirk mua bang trai phieu dac biet bang the khoan tian va tai san.sau day: TANG NH PH TH. """" I" a) Se tien thu dugc to viec ban no, bao gem ca trueng hop ban lai ng cho chinh t6 chic tin dung ban ng trizerc thin diem trai phieu dac biet den han thanh toan; b) Se tian thu tir cac hoat dong khai thic, cho thud, ban tai san bao dam; c) Se ben khach hang vay tra ng (bao gam ca get, lai); d) Se tien do ben bao dam, ben ce, nghia vu tra no thanh toin hoac do ben thin ba khac tra ng thay cho lchich hang vay;
d) Gia tri tai san bao dam ma Citing ty Quan 1ST tai san tiep nhlan lam tai san cua Cong ty Quan ly tai san thay the cho viec thuc hien nghia vu tra nq cira khach hang vay, ben bap dam, hen co nghia vu tra nq da dugc cac ben them thuan va danh gia lai theo quy dinh cua phap luat; e) Gia tri khoan gop van thou le, von co phan tai khach hang vay do chuyen nq thanh van dieu le, van ca phan. 2. s6 tien thu hai nq lam ca sir tinh town khoan thu hen s6 tien thu h6i rig quy dinh tai diem a khoan 1 Dieu 1 Thong to nay thrgc Lac dinh bang cac khoan tien va Si san quy dinh tai khoan 1 Dieu nay tra (-) di chi phi lien quan den kit ly tai san bao dam, cac chi phi khac thugc nghia vu cua khach hang vay, ben bao dam, ben có nghia vu tra ng theo them thuan, quy dinh coa phap luat va so tien thira tra lai khach hang vay, ben bao dam, ben co nghia vu tra ng (.16u co). Dieu 4. Ty le cac khoan thu, tam ting ctia COng ty Quin 15, tai san doi Wei cac khofin nq xau mua bang trait phieu dac bit 1. C8ng ty Quan lj tai san dugc htnimg s6 tien twang Ung voi mat ty' le tren so tien thu hoi no; tha Gong ty Quin lj tai san quy dinh tai khoan 2 Dieu 3 Thong to nay. 2. Trong thari han 15 ngay lam viec dau nen cua twang mat hang nam, t6' chile tin dung ban ng phai chuyen cho Cong ty Quan ly tai san cac khoan tam ung cna nam nu& lien ke tuong img yeti mat ty le tren so du nq g6c awe to binh quan nam cna cac khoan ng xau dugc mua bang trai phieu dac biet tha nam tnroc lien ke. 3. Thong d6c Ngan hang Nha mr6c Viet Nam quyet dinh cac ty le quy dinh tai cac khoan 1, 2 Dieu nay trong tang then ky sau khi thong nhat vai BO trugng BO Tai chinh theo cac nguyen tae sau day: kp km a) Dam bao Cong ty Quan ly tai san co chi nguan thu bu dap day du chi phi hoat dang; b) Thum day viec xir lj ng xau; c) Han the nii ro va chi phi trong xirljng xau; d) Giam thieu chi phi cho to chirc tin dung ban no. Dieu 5. Roan tra khoan tam ling teen so Mr nq goe
1. CEng ty Quan 15, tai san sir dung cac khoan thu tren so fen thu h6i ng de hoan tra cac khoan tam ung Men s6 du ng g6c theo trinh nr sau day: a) Trong then han 05 ngay lam viec diu tien &la qu9 tiap theo, Cong ty Quan 19 tai san xac dinh, thong bao cho to cha tin dung ban ng cac khoan thu tren so tien thu hai ng ma Cong ty Quan ly tai sin &rex Inrong phat sinh trong quy tn.thc lien ke (neu co); b) Trong theft han 05 ngay lam viec ka tir ngay than &Inc thong ban dm Cong ty Quan 19 tai san theo quy dinh tai khoan 1 Dieu nay, t6 chic tin dung ban no dni chiau so lieu va thong bao lai cho Cong ty Quan 19 tai san bdt cfr su khac Wet nao va so tien thu hni ng (neu co); c) Trong theft han 15 ngay lam viec dau lien cua qu9 nap theo, Cong ty Quin 19 tai san sir dung cac khoan thu tren so tien thu hai ng phat sinh trong qu9 tar& lien ke cua tong khoan ng xdu da hoan tra sod tien da dugc tam this tren se; du ng goc cua khoan ng xdu do. 2. Khi trai phiau dac biet den han thanh than hoac Cong ty Quin 19 tai san don phuong sham ditt hop ding mua, ban ng, Cong ty Quan ly tai san sir dung khoan thu tren so tien thu hai ng va cac khoan thu hop phap da!man tra khoan tam img tren s6 du no gide tuong img voi trai phiau dac Net do theo quy dinh dm BO Tai chinh v'e co the tai chinh dni voi Cong ty Quan 19 tai san. 3. Tnrbng hop kat attic nam tai chinh, Cong ty Quan 19 tai san bi to va trong nam tai chinh do co trai phiau dac biet den han ma tong cac khoan thu tren so tien thu hai ng &ling ty Quan 19 tai san dugc huang trong nam nhe han cac khoan da nhan tam img to cac to chirc tin dung phai hoan tra trong nam thi Ciing ty Quin 19 tai san bao cao Ngan hang Nha nude Viet Nam, BO Tai chinh da xfr 19 theo quy dinh ciia BO Tai chinh va co the tai chinh ddi yeti Cong ty Quan ly tai san cw CH fli Hieu 6. Hach toil) khoin thu, tam frng cua Cong ty Quan ly tai sin (16i voi the khofin na xau dtnyc mua bang trai phieu dac bqt Clang ty Quin 19 tad san va to chiic tin dung ban ng thgc hien hach town viec thanh toan khoin thu, tam img cia Ging ty Quin 19 tai san doi voi cac khoan no xtu dirge mua bang trai phieu dac biet theo huong ddn ctia Ngan hang Nha nuarc Viet Nam.
Wu 7. Trich nhifim ctia the don vi thufic Ngfin hang Nha nu& Vi4 Nam 1. Ca quan Thanh tra, giam sat ngan hang: a) Giam sat, thanh tra va xir 1Y vi pham dal vai cac to tic tin dung ban ng, Cong ty Quan ly tai san trong viec than hien quy dinh tai Thong tu nay. b) Chu tri, phi hop yeti cac don vi lien quan tham muu, gifip ThOng d6c Ngan hang Nha nark huemg Clan, t6 civic then khai than hien Thong to nay. 2. Vu Tai chinh - Ke town: a) Chu tri, phoi hap voi Ca quan math tra, giam sat ngan hang va the don vi lien quan trinh ThOng doe Ngan hang Nha nubs Viet Nam coy kin doi voi ke hoach tat chinh hang nam dm Ging ty Quail 1Y tai san. b) Chit tri, ph& hgp yeti Ca quan Thanh tra, giam sat ngfin hang va cac don vi lien quan trinh ThOng d6c Ngan hang Nha nark Viet Nam thong nhat voi BQ tnxong BO Tai chinh quy& dinh cac ty le quy dinh tai the khoan 1, 2 Dieu 4 Thong tu nay trong tong tiled ky. 3. Ngan hang Nha Inuit chi nhanh tinh, thanh phi; taw thuic Trung uong giam sat, thanh tra va xu 1y vi pham doi vbi cac t6 cluic tin dung ban no teen dia ban trong viec thuc hien quy dinh tai Thong ta nay. Di6u 8. Trich nhiem can Cong ty Quin 19 tai san 1. Giam sat, Iciem tra cac t6 chirc tin dung ban ng trong viec xac dinh, thanh town the khoan thu, tam img d& voi cac khoan ng Xau dugc mua bang trai phieu dac biet va quy dinh dm Thong tu nay. sn 2. Thuc hien the trach nhiem theo quy dinh tai Thong tu nay va cac trach Ni nhiem khan theo quy dinh nth phap luat. Dieu 9. Trich nhiem ctia to chirc tin dung bin nq 1. Ph& hop voi Cting ty Quan 19 tai san xac dinh, tinh town va thanh town day dir, kip theri cac khoan thu, tam ung dgi vai cac khoan ng xau dugc mua bang trai phieu dac biet theo quy dinh tai Thong tu nay. 2. That hien cac trach nhiem theo quy dinh tai Thong tu nay va cac trach nhiem Ichac theo quy dinh tha phap luat. Dieu 10. lieu lye thi hanh 1. ThOng tu nay có hieu lye ke to ngayag thing f nam 2014. 5
2. Doi yeti cac khoan ng xau mua bang trai phieu dac biet trong nam 2013 va nam 2014, Cong ty Quin ly tai san va t6 chirc tin dung ban ng thuc hien xac di/1h khoan thu, tam ung, hoan tra khoan tam (mg theo cac quy Binh tai Thong to nay; ve then diem thanh toan khoan thu, taro ung, hoan tra khoan tam img, Cong ty Quan ly tai san va t6 chirc tin dung ban ng thuc hien theo quyat dinh oh Thong dac Ngan hang Nha nubs Viet Nam. Dieu 11. T6 chic thvc hien Chanh Van phong, Chanh Thanh tra, giam sat ngan hang, Thu trtramg cac don vi thuac Ngan hang Nha nuerc Viet Nam, Giant dale Ngan hang Nha nuerc chi nhanh tinh, thanh phti, Chu tich Hai dang quan tri, Cho tich Hai long thanh vien va Tang giam tac (Giam dac) cua to chic tin dung Viet Nam, Chia tich Hai thanh vien va Tang giam dac cita COng ty Quan 15, tai san chit) trach nhi'em t6 chat thuc hien Thong to nay./ t Noi - Nhu Drell 11; - Ban Lanh dao NHNN; - BO Tu phap (do kient tra); - Van phong Chinh pli6; - Phi:0g Cling bao - VPCP; - Luu VP, PC, TTGSNH5. ctri- THONG DOC PHD HO DEC guy& Phuirc 6