C tnh hnh huy ng vn mt TCTD trong thng 7/ 2007 nh sau:

- Tin gi ca khch hng

+ Tin gi khng k hn : 80.000.000
+ K hn < 12 thng

: 18.000.000

+ K hn >= 12 thng

: 30.000.000

- Tin gi tit kim:

+ Tit kim khng k hn : 60.000.000
+ K hn < 12 thng

: 38.000.000

+ K hn >= 12 thng

: 31.000.000

- Tin thu c t pht hnh chng ch tin gi ngn hn: 88.000.000

- Tin gi kho bc Nh nc : 160.000.000
Gi s NHNN quy nh t l DTBB trn tng s d TG ngn hn bnh qun l: 8%
D tr thc t ca t chc tn dng l: 28.500.000

S tin phi DTBB cho thng 8 nm 2007 l bao nhiu ? NH c b pht do d tr thiu khng?
Cau 1: Cty B c ngan hang thng mai A cho vay bang phng
phap luan chuyen, co cac so lieu di ay:
1. So lieu tren tai khoan cho vay luan chuyen quy 4/2007
1.1 So d au quy : 900.000
1.2
Bien ong trong quy nh sau
VT : trieu ong
Ngay / thang
Vay
Tra
10/10
100.000
300.000
20/10
100.000
150.000
30/10
200.000
250.000
10/11
100.000
150.000
20/11
100.000
100.000
30/11
150.000
150.000
10/12
100.000
150.000
21/12
200.000
100.000
30/12
300.000
Yeu cau
1. Tnh tien lai phai tra trong quy 4 , biet rang tien lai c
tnh vao ngay 30 hang thang, rieng thang 12 tnh vao ngay
31 va ngan hang ang ap dung tnh lai vay theo nam thng
mai ?

2. Tnh vong quay von tn dung quy 4/2007 va tnh so tien phat
do khong am bao vong quay von tn dung biet rang vong
quay von tn dung ke hoach quy 4/2007 la 2.5 vong
Cho biet:
+ Lai suat cho vay la 1.8% thang
+ Lai suat phat bang 150% lai suat cho vay
Bi tp: Ngy 31/05/2006 Cty BT l ngi s hu chng t sau mang n ngn hng N xin chit
khu:
1. Hi phiu s 03789/HP vi ni dung nh sau:
- S tin: 120 tr
- Ngy k pht hi phiu: 09/02/2006
- Ngy chp nhn hi phiu: 14/02/2006
- Ngy thanh ton: 14/11/2006.
- Ngi k pht hi phiu l Cty QT
- Ngi chp nhn : Cty LH
- Ngi hng li: Cty BT
2. Tri phiu s 0021910 /Tp vi cc ni dung sau:
- Mnh gi: 200 tr
- Thi hn 1 nm, li sut 13%
- Ngy pht hnh 07/01/2005
- Ngy o hn 07/01/2006
- n v pht hnh : Kho bc nh nc
- Ngi mua tri phiu: Cty BT
- Tin mua tri phiu v li c thanh ton mt ln khi n hn
3. K phiu s AB 450789/KB vi ni dung nh sau:
- Mnh gi : 100 tr
- Thi hn 2 nm
- Li sut 10% nm. tr li trc.
- Ngy pht hnh 01/06/2005
- Ngy o hn : 01/06/2007
- n v pht hnh Ngn hng S
Kim tra cc chng t trn ngn hng N xc nhn cc chng t ny hon ton hp l,
hp php, khng ty xo v ng chit khu. Biu li sut, t l hoa hng ph nh
sau:
- Li sut cho vay ngn hn 1,15% thng
- T l hoa hng chit khu l 0.54%
Yu cu
1. Tnh ton s tin chit khu m ngn hng N c hng
2. Xc nh s tin cn li thanh ton cho Cty BT
3. V s lun chuyn chng t c lin quan n hi phiu. Phn nh cc s liu vo
bang k chit khu.
Bi tp Cty B c NH X cho vay lun chuyn (n v 1.000 )
1. S liu trn TK cho vay qu II/2008 v s d u qu l 100.000
Ngy thng
10/04
12/04

Vay
16.000
-

Thu n
12.000

20/04
26/04
30/04
05/05
15/05
19/05
25/05
4/06
15/06
25/06
30/06

20.000
19.000
10.000
20.000
12

18.000
16.000
19.000
24.000
26.000
12.000
10.000
-

2. S liu trch t bng tng kt ti sn ngy 30/06/2008 ca Cty B

- Ti sn d tr ( hng tn kho )
247.000
- Tin gi ngn hng
29.800
- Phi thu ngi mua
18.900
- Ngun vn lu ng
142.000
Li nhun cha phn phi
17.600
- Phi tr ngi bn
26.200
- Vay ngn hn ngn hng
60.000
- Vay i tng khc
18.600
3. Ch tiu k hoch qu III/2008
- Tng chi ph theo d ton 560.000 trong chi ph khng c tnh cht SXKD 8.300.
- Tc lun chuyn vn lu ng qu III d kin t 3 vng
4. Ch tiu b sung
- Thi hn n k hoch qu II v vay lun chuyn l 36 ngy
- Li sut cho vay lun chuyn p dng cho Cty B l 1,2% thng, Li sut pht bng 150 %
li sut cho vay.
Yu cu
1. Tnh thi hn n cho vay lun chuyn thc t qu II /2008 v tnh mc li pht do khng
m bo thi hn n k hoch.
2. Kim tra bo m n vay vn lu ng, nhn xt v x l
3. Tnh HMTD qu III/2008. T iu chnh n vay lun chuyn qu II/2008 theo HMTD
mi.
Bi tp: Mt d n c tng d ton u t 4000 c chi nhnh Ngn hng No PTNT A cho vay
2400> Hy lp bng k hoch tr n, nh gi kh nng tr n ca d n u t ny. Bit rng:
- Thi hn tr n trong 3 nm
- Vic tr n thc hin theo k hn l qu - tin li c tnh theo s d vi li sut n
nh l 5%
- T l khu hao ca TSC khi cng trnh hon thnh l 20%
- Li nhun trc thu tnh trn vn u t ca cng trnh theo bng tnh ton hiu qu
kinh t nh sau:
+ Nm th nht : 10%
+ Nm th hai : 15%
+ Nm th 3, th 4: 25%
+ Nm th nm 10%
- Thu thu nhp gi s vi t l l 32%
- D kin trch lp cc qu t li nhun rng l 30%. S cn li tr n vay cho Ngn
hng.