Quản trị rủi ro tín dụng tại Ngân hàng thương mại cổ phần Việt Nam Thương Tín (Vietinbank)

B GIÁO DC VÀ ÀO TO
TRNG I HC KINH T TP.HCM






NGUYN LNG C







QUN TR RI RO TÍN DNG TI
NGÂN HÀNG TMCP VIT NAM
THNG TÍN (VIETBANK)







LUN VN THC S KINH T

TP.HCM Tháng 03 nm 2011

B GIÁO DC VÀ ÀO TO
TRNG I HC KINH T TP.HCM




NGUYN LNG C





LUN VN THC S KINH T



QUN TR RI RO TÍN DNG TI
NGÂN HÀNG TMCP VIT NAM

THNG TÍN (VIETBANK)


Chuyên ngành: Kinh t - Tài chính – Ngân hàng
Mã s : 60.31.12





Ngi hng dn khoa hc
PGS – TS LÊ KHNG NINH







TP.HCM Tháng 03 nm 2011
LI CAM OAN
Tôi cam đoan lun vn này là do bn thân t nghiên cu và thc hin vi
s hng dn khoa hc ca PGS. TS Lê Khng Ninh.
Các thông tin, s liu đ thc hin đ tài ch yu đc cung cp t Phòng
K toán Vietbank, Báo cáo tài chính ca các ngân hàng có liên quan và t ngun
Ngân hàng Nhà nc, Chính ph.
Tôi hoàn toàn chu trách nhim v tính pháp lý quá trình nghiên cu khoa
hc ca lun vn này.
Tp. H Chí Minh, ngày 31 tháng 03 nm 2011
Ngi Cam oan

Nguyn Lng C


STT

1 ATM Máy giao dch t đng Automatic Teller Machine
2 CAR T l an toàn vn Capital Adequacy Ratio
3 NHNN
Ngân hàng Nhà nc Vit
Nam
State Bank Of Viet Nam
4 NHTM Commercial Bank
5 NVTD Nhân viên tín dng A/O (Account Officer)
6 ROA Thu nhp ròng/tng tài sn Return On Assets ratio
7 ROE
Thu nhp ròng/vn ch s
hu
Return On Equity ratio
8 ROS
Thu nhp ròng/tng doanh
thu
Return On Sales ratio
9 TCTD T chc tín dng Na
10 VIETBANK
Ngân hàng Thng mi C
phn Vit Nam Thng Tín
Viet Nam Thuong Tin
Commercial Bank

MC LC

CHNG I - LÝ LUN CHUNG V TÍN DNG VÀ QUN LÝ RI RO
TÍN DNG I VI NGÂN HÀNG THNG MI
4
1.1 Tín dng 4
tín dng 4
1.1.2 C s đ phân loi tín dng 4
1.1.2.1 Cn c theo mc
đ
ích 4
1.1.2.2 Cn c theo thi hn cho vay 5
1.1.2.3 Cn c vào mc
đ
 tín nhim
đ
i vi khách hàng 5
1.1.2.4 Cn c vào phng pháp hoàn tr 5
1.2 Ri ro tín dng và quy trình qun lý ri ro tín dng
5
1.2.1
Khái nim ri ro tín dng 5
1.2.2
Quy trình qun lý ri ro tín dng 6
1.2.2.1 Phân loi ri ro tín dng 6
1.2.2.2 Nguyên nhân gây ra ri ro tín dng 7
1.2.2.3 Thit hi do ri ro tín dng 9
1.2.2.4 Phòng nga và x lý ri ro tín dng 11
1.3 Kinh nghim qun lý ri ro tín dng ca Ngân hàng MayBank
(MALAYSIA)

26
1.3.1
Nguyên tc “t cc cân bng-Proportionate stake” 26
1.3.2
Nguyên tc “ngang bng-pari passu” 27
1.3.3 Nguyên tc “Bo v - protection” 27
1.3.4 Nguyên tc “Kim soát- Control” 28
1.3.5 Nguyên tc “Danh mc cho vay đ rng-well spread lending portfolio” 28
1.3.6 Nguyên tc “Li ra đu tiên – good first way out” 28
1.3.7 Nguyên tc “K hn tài tr phù hp – Appropriate tenor of financing” 28
1.3.8 Nguyên tc “Phn ánh chính sách quc gia–Reflective of national policy” 29
30
CHNG II - THC TRNG V HOT NG TÍN DNG VÀ QUN
LÝ RI RO TÍN DNG TI NGÂN HÀNG VIT NAM THNG TÍN
(VIETBANK)
31
2.1
32
2.2 Tình hình hot đng kinh doanh ca Ngân Hàng TMCP Vit Nam
Thng Tín giai đon 2006-2010
32
2.2.1
ánh giá môi trng hot đng kinh doanh qua các nm 2008-2010 32
2.2.2
Kt qu hot đng kinh doanh 34
2.2.2.1 Tài sn 34
2.2.2.2 Ngun vn 36
2.3 C cu và cht lng tín dng giai đon 2008 - 2010 40
2.3.1
C cu tín dng 41

2.3.2
Cht lng tín dng 41
2.4 Nguyên nhân phát sinh ri ro tín dng ti VIETBANK 43
2.4.1 Nguyên nhân khách quan 43
2.4.1.1 S nh hng ca môi trng kinh t không n
đ
nh 43
2.4.1.2 Ri ro tín dng phát sinh t quá trình t do hóa tài chính, hi nhp quc
t 43
2.4.1.3 Các nguyên nhân bt kh kháng ca thi tit 44
2.4.1.4 Môi trng pháp lý cha thun li 44
2.4.1.5 H thng thông tin qun lý còn bt cp 45
2.4.2 Nguyên nhân t khách hàng vay vn 46
2.4.2.1 Kh nng qun lý kinh doanh kém 46
2.4.2.2 Khách hàng s dng vn vay không
đ
úng mc
đ
ích 47
2.4.2.3 Cung cp thông tin la
đ
o 47
2.5 Thc trng qun lý tín dng ti VIETBANK 48
2.5.1 C cu t chc tín dng và công tác qun lý ri ro tín dng 48
2.5.2 Công tác qun lý ri ro tín dng ti VIETBANK 48
2.5.2.1 Lng lo trong công tác kim tra ni b (KTNB) 48
2.5.2.2 Ri ro phát sinh t chính sách tín dng ca ngân hàng 49
2.5.2.3 o
đ
c ngh nghip ca nhân viên 50

2.5.2.4 Thiu s kim tra, giám sát sau khi cho vay 50
2.5.2.5 Tc
đ
 tng trng tín dng 50
2.5.3 Các vn bn ch đ, quy ch, quy trình th tc cp tín dng 51
2.5.4 ánh giá cht lng khon vay và các quy đnh nhm hn ch ri ro tín
dng 51
2.5.5 H thng xp hng tín dng ni b theo chun mc quc t 52
54
CHNG III - GII PHÁP VÀ KIN NGH  NÂNG CAO HIU QU
QUN LÝ RI RO TÍN DNG TI VIETBANK
55
3.1
2010 - 2015 55
3.1.1 nh hng phát trin nn kinh t Vit Nam trong thi gian ti 55
3.1.2 nh hng phát trin h thng ngân hàng Vit Nam 56
2020 56
3.1.2.2
2020 57
Tín (VIETBANK) giai đon 2011-2015 60
(VIETBANK) 60
3.2.1 Hoàn thin c cu t chc hot đng tín dng và c cu qun lý, giám sát
ri ro tín dng ca Ngân hàng
60
3.2.1.1 C cu t chc hot
đ
ng tín dng 61
3.2.1.2 C cu giám sát và qun lý ri ro tín dng 62
3.2.2 Xây dng h thng vn bn ch đ, quy ch, quy trình, th tc cp tín
dng 63

3.2.3 Xây dng chính sách tín dng phù hp 64
3.2.3.1 C ch phân cp y quyn 64
3.2.3.2 Xác
đ
nh th trng và các lnh vc cho vay ca ngân hàng 64
3.2.3.3 Xây dng các gii hn an toàn trong hot
đ
ng tín dng 65
3.2.3.4 Xây dng chính sách khách hàng trong hot
đ
ng tín dng 67
3.2.3.5 Tài sn
đ
m bo tin vay 67
3.2.3.6 ánh giá các ri ro phát sinh
đ
i vi vic phát trin các loi hình sn
phm tín dng mi 68
3.2.4 Xây dng h thng các công c đo lng và đnh hng ri ro tín dng 68
3.2.5 Qun lý, giám sát danh mc cho vay 69
3.2.6 Trích lp qu d phòng bù đp ri ro 70
3.2.7 H thng thông tin qun tr ri ro tín dng 71
3.2.8 Công ngh, ngun nhân lc trong công tác qun lý ri ro tín dng 72
3.3 Mt s kin ngh đi vi các c quan hu quan 72
74
75
TÀI LIU THAM KHO 77
PH LC

 


         ! ∀  #∃
%&∋()∗+,!−∀
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 ,  ∀ ∋ +,  <= + 8 3 ()>0
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,!,−,ΕΦ85−∗ 6 ?5 
ΓΗ & 4 −45 Ι <∀2
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   ,5 Β #Κ ?! =    #Κ  
Λ∀)Η≅33,∃8
<ΜΗϑ∗≅30 .2>0 Β  / 0
45ΙΝ∀,5<Μ9<∗,!,! 
− 6Μ2,,Ο)
&∋∗45;#Π
%0 Θ      Ν∀ %ΡΣΤΥ∗Ν
%#∃%ςΥΩΞ%ΨΖΝΛ[7413
∗6##Κ−>!! ∗ 452
? #)   ;8<∗∀) Σ
. +∋ & Ο3, <! 8     ,5 #Κ 45 Ι∋
− >!  ! < <5 2 ∗ 45∋ 5 <5   

  ,    3, + #Κ∋ ∴Κ ∗ ,∀ <≅ 6
∗45∃]∋5−!∗,!>
Φ      ; & Κ +    ∀ 
⊥2, ,Ο ∀     Κ  ∀   


Ρ∀2∗45∋2;0
45Ι#Κ),_,>#Κ
9!∀#Κ= ∋6)!≅
Η   ∋ ≅ Η     #) Γ∀  9 Β
(4]α,∀#Κ&;#Π,!
−<91#0∗Β! Κ,!∋
&& ? +,Υ)6<≅>&
−< Η6)∗#!5,!,Μ
 6)∀Εβ#Ν∀ 
%ΡΣΤΥ∗Ν%#∃%ςΥΩΞ%ΨΖΝΛ[∋Β0]9:
χ
 !∀#∃%
δ  ! ∀!#
Ρ&9>!Χ39>:
ε φγ2,,Ο∗Ι+945Ι
ε Τ∀0∋&∀η 
  ! ,#∃ ,!, 45 Ι      Ν∀ 
%ΡΣΤΥ∗Ν%#∃%ςΥΩΞ%ΨΖΝΛ[
ε %&∃>ΠΙ+,∀0∋Φ2#
>6<∗ ,!,Μ 45ΙΝ∀ 
%ΡΣΤΥ∗Ν%#∃%ςΥΩΞ%ΨΖΝΛ[

∃%&∋()∗+, ∀!
ε Γ6#Κ&Η9&∀η 
!<∗,!,45Ι
ε Τ&Η:%≅−&∀,!>
045Ι74
Ν∀%ΡΣΤΥ∗Ν%#∃%ςΥΩΞ%ΨΖΝΛ[∋Φ2#
!5,!,Μ45Ι

ε %7ι&Η:Φ;δϕϕκεδϕϕ
−%.(/∗0∗ ∀!
Γ−,(Κ,)∋&Ο&Η∋9
>λ!,#∃,!,:6&∋,∀=
1%23!#4!56
Ν7ΠΟ∋ +∗5∋9
><6<#∃:
&∋φΙ+945=
Ν∀%#∃Ρ
 (∋%0  9      45 =   
Ν∀%ΡΣΤΥ∗Ν%#∃%ςΥΩΞ%ΨΖΝΛ[
)∋⊥5,!, =−45=

789:;<=>?≅?ΑΒ;78Α;<Χ∆ΕΦ;ΓΗ;<ΧΙϑΑΚ;ΕΛΜΛΝ=
ΛΟΕΦ;ΓΗ;<&Π=ΧΘ=;<Ρ;8Ι;<Ε89:;<Σ=
Τ%ΤΕΥς
Τ%Τ%Τ20,Υς
>%=9>5ς982[<&
ς∀   ! =     ![  <&   ς! ∀∋ 
∗, !  − ![∋  2 <&   −   >5 
<&>λ73=5+∋<&
2!∗5Β9∗66<& 
!
ε∗≅
Η
>λ602∋6
−3,
ε Σ3,    ∗ ≅ Η   Χ + − !  >λ 
59)&µ25<Μ!∗,∋ 
3∋&∋<5∀!=!

εΣ.Η3,∋2≅Η
!  >λ   59 − >λ      7 
3=Χ+)&µ2556
Τ%Τ%Ω7/ΞΨΖ∗[4∴+Υς
Τ%Τ%Ω%Τ∗+,−+
.
+
εΣ<3>5
εΣΒ∗,#∃
εΣΒ∗,

εΣ!= 
εΣ!∀
εΣ&
Τ%Τ%Ω%Ω∗+,−/+01
εΣµ
εΣ
εΣ
&2&2(2)∗+,0,+
.
3
.
40567+
εΣΒ2>5<55
εΣ2>5<55
&2&2(28∗+,09,+
εΣ0 ,
εΣ! ,:!>:
νΣ 3#∃
νΡ!, <!&(!2Β∗,52,

νΝ∗,<!ςο[
Ν!&∀∋∀Ε0∗!∗,
<5!<Μ.
Τ%ΩΛ#]∴Υς⊥!_]⊥!α4]β]∴Υς
Τ%Ω%Τ20,]#]∴Υς
εΑ!≅3,!>Φ∗!Β5
#ΚΟ5658!!Κ6

Βα>#Κ3,!5ς5
<5[
επ5Ι4!.∀! 
Β4<!Β45Ι−,ΕΦ∋5<!∋#
!<∗,!,Μ  Η6∗Β#ΚΟ56
586Βα
εΑΒ∆)ΠΕ<
93!∀#:<5∋
 ∋3,+Κ#∃∋Π=#7&∀∋
Η!2!ς!, ∋≅, ∋θ[∋!49∋>ρ,>∋
&∋Κ∋θ
Τ%Ω%Ωϑ!_]⊥!α4]#]∴Υς
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ε Α<ς,ο>[
=ς>>[
ε Α#Κ,∀ς>>[
+,ς>[
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−8 
νΑ+,Η#Κ#Κ>6!
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=Ι

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
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> ∗,68,2;∋,!>5∋Β5Κ#Κ
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Υ∗≅>!469 5∋3
#)2 ∋&1!∗,Β=,
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2;>5?3#+5
∀1Η09

<=996>?+>5
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..< 9 ∋=Π<3Η46∋09
5#Π3= 9 ∋=#)Φ2;
∃∀
χ;!_ [#⊥!
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νυ!Β;0,!,Ι:7,52
;0;0,!,+−Ι Κ,ω
Κ, 3,&4ς 2[
νΝ∀!∋.45Ι!:∀1&
∀4]∗η Ν∀∋!
25;5Κ#6.∀ιΒ2∗5Κ
νξλ6>ε_∗45
νυ∴&∋2Β&#Κ
ν π5 Ι 6  Β Κ, Ι η     5 ; 
5
νΛ!6.Φ5∋ 6∀
<1;ΒΧ
νυ∀;#ΠΒ2>0−>!
3#Κ:<Χ<)!9∗∋0∗
Βα4=∋ −>!45Ι#)∋
>
νΤ#∃∗##Κ∃3Κ,Ι:>6#Κ6
Φ 8 > )  Ο η   !  >λ  6 

Βα∋ι5ΚΒ,(Κ,)Ε9
#Κ!8Ε70!∋7α6∋>55
<59∋
νυ∀Β54 Κ,Ι4∗6
6>λ:∀064!>)
Ο<55!Φ2>η 35;! 

!2Οα698∀064!
9∋∀Η]6∋,>λ6
ν Ν∀    Β  9! & Β 0 !
#Κ6)5%∗9#)
Φ9&Η∋Φα>6<37#5 ∋
&∋θΝ&∀∀.Κ?393!
∀Β2ΟΒΦ,!.8
(239∴0Β!τ=Ν2!∃
5∋∃ >]#∗0&!∀−
χ]ψ!25;+Β
=6−0∗0!2
%Β<3∀?Ηη 0]>Ο∃∗
ν Ν∀  ! ! Β α 9 <∗,!, 5 <5 9
ς9>5 3,∋Ο689#7<5[
ν υ ! <  ∋ ! <     8   &
Β∋49!1∋8 Η9∗,
&2(2(2)
<∆405
Α>∀∗∀∀<=
3∃+#Κ+,9∋≅3#) ! 

Κ +  > 2 602∀Ψ&2∋6>λ
− 6 Φ 9 λ ! 
.+#7Κ,Κ?34!9∀,5>λ!
6.−5#7λ9∋ Φ0
2∀Β26−5#7λ9.∀
 > ∃  .  3 5 ;  !∋ 2 − η  
,! >5Ν#+∋25#Π3) 
∀
<∆405Ε6><≅Α3

ΨµΦ<53Η;∀≅Η
&6∴9 −
!≅Η!∀2Ου2∋0349
>Π549>Π#7λ9
∀  ΨΠ +∋     ?5.Β∀
=∗49Κ#7λ91<=5
#Π%≅3!∀;49
Β#5;?5>0≅?Βα9∀χ<>ψ
Ψ&  2∋      ∀    ?
2&?56)∀.2
>5#Π3) 9 ε?Ν 2>03!
∋(∆Π∀  Β #Κ Η Η
=, 7 . 2 − ∀ ,5 Η ∀ 9  ] 
≅=5∗6∀∋Φ2>∀<3
≅9 ε?
Αγ ∋     2 − ∀   ∗   )∋
Β#7#)#Κ6)9 ε?46

&2(2(28ΦΒ0≅Γ:Η
Ι7+ϑ+Κ76+Λ0ϑ
.
Ε
Υ∗22−3<4&∋+>0
3 < 2#7 2   3 ∗ <!  Σ2 3 ∗ <−
∗ 7 ∋ 2 3 ∗ <− ∗ 3 γ  Ν∀  Ο 2
! +  3∗ < Ο 52392
  Ο   Μ ; Φ 8 ?λ Ι α Ν# Ο
,5αΙ:!3∗Β#Κ+44!.
ΗΒζ 7−∋+! <,5< 
!+< α!2∗6υ3∗!5

2392−? ,!2>:
Ν 

2 



:  Λ+7+ ϑ  :; Μ .> 4 Μ  05 

ε%4!.!!∋?#)!
5 !44!.>3,>63∗
4]:
νΤ!>_4!<5Η8<=Φ6
νΛ2;!#∃
νξ0!58<∗5>α>6#
59λ
ν%;Η>λ<.4∀!5
ν %#7 ?& & Ο ∴ Κ 6 #  Φ 9 
!
νΛΒ25;0∗!µ5,
ν ⊥ ; ! 5 Κ #∃  8 Β 2 5 ;
!Κ 

εΣ!:
νΡΗ#7?&;
ν%!+!5Κ6
ν%#7?&&Ο∀!
ν{&Ο!5#Κ4!Ο0 
εΤ#∃Η:
νξλ95Κµ!,!

−
νΣ3,+ >λ  !  Κµ 3∋ : #7
?&>λ∗, 3!5,55
ν⊥5!5,55;!5,5
νΣ!∗>6!,!−9#)?3
νΣ2<−∗569∗
Ν 

2δ: 

Λ+7+ϑ:;Μ.>ΧΧ7ΧΜ:Η+
67+
ε%≅#7?&∃3∗645= 8<
9
ε ∗ 6 45 = 8 Ψ 9  Β <3  9 
&45=∋9!8#Κ4!,∀!
εΣ!Η45Ι!2<−∗:
ν   45= 8! 6 9   Β2
∗
ν45=8!69!∗,

)4!>∀39#7+
ν% 4∀ Κ≅Β∋Κ
ν%&−∀&Θ#7?&
νφ+, ?!=&_
εΥ∗+, #7 +ΒΟ
επ5Ι2.
εΣ23,4!.45Ι
εΣ2,!>!,45Ι<3Κ,Ιη !
,Β,(Κ,

Ν 

2σ: 

 Λ +7+ ϑ  :; Μ .> +7+  ;  6

ευ3∗ΗΚ,):!<=3#Κ<Π
 ! 2&≅  >  2−Π &∗ϖ Ψ
⊥!6µ5Κ+−Μ#ΚΚ,)
ευ3∗Η>5,τ|,:Βαα8<=!
5<Π>5,τΒαΙ ! 6!
ε ξ0 3, <! Β  Κ, #:  !, 0  < η )
∗  >5,τ =   4! >)ϖ !  Η 7  
#  Β 0  ϖΚ&=#7Βα
α
Ν 

2 



}: Λ+7+ϑ3+0Ε6ΝΟ0
εΛ2;,!−>5,τ
ε%≅&=#7:ϑ!∋>3∋≅= ∋+,

+∼+)∋3Η8!)∋&6

εΝ≅Φ>!#):8<∗αΙ >0
!!>! ∋9∗+,∋Β
#7

εξ5,τ!7
εΣ2<−∗µ5!,>λ 
Ν 

2 



: Λ+7+ϑ0Ε≅Γ:ΗΠ0Ε+?6>7
ε Στ <= Β Ο  >6 ∗   8 + Θ∋ .
,<!!
εΝ +9,∀3:
νξ0;Β∀69∆∗Κ#7?&
νΛ5;985
ν%;>6<!#58Β2
νΣ!5!69∗Β),
νΝ≅9ϑ∗,Ε&>6<!
νφ#Κ!;∃>6<!
νξ6!Κ;7!!
Κ#Κ_
ν∴
νφ+, 5Κ6Β
νΛΒ!α>56=

νφ|,<5∀6<Μ!!>5Β.
ν%#7?&Β 9>5?3<!
ν%;!=4!Β4∗>5
νΤ∀<6ΚΒΚ,
νφ∗>5,τ<3#7−Κ+
εΝ3∗,!:

ν Ν 3 9 9  Η∋ +  ! β   
1<−∗3∗.2
νξ0?63,Β3∃>5?31
3∗
νΝ∃#!4!9∋#Χ+
ΙΧ7Χ≅>Χ07Θ7+
εΝ∀  >67  ,5 & !>!
 Μ 2 ! =,7  2 <3ι3
95>6)5
∀5+ 



&∋ 

+
εΡ∗? ,!Η
−:
νΣ,_,2+=9
<5∀6∀
νΤ!∗>)!525;<=≅3
∗#)Χ>!#Κ9∀
νΣ2>!=!?!∃

ν!=γΟ;>0!>!8!
9∆58#Κ
νφ∃>Π−?!=Η0,Ε
Σ!>#Κ ∗? ,?!3
4!∀
εΡ∗6,∀∗6!#)

9Η9Φ5

ε υ0 &   ∗  2  Ο 4 ]  Φ 
∗∋∗6,∀>2<5=Η6)Φ
5ς2−!6)∴∀[
εΣ!3,#Κ!!0&!Β>6
∗#:
νΨ!!ς3σ;[!∗>6∃<5
νΛ∗∋!+#79
∗,
νφ=>λΚ∗,
νξ0,∗,!
Η 
νΡΗ>5?3!
0∗
νΝ< >5?3!
ν%.!!<6
νΣ3#Κ! #Κ

ε ξ  ?! = #Κ 3,     Φ !  #
&ς∗5;5Κ[∋∀!!3#Κ
>55<55−2+=∆9#)
#)?λΙ>
∀ 



5+ 

(∋ Ρ7Θ70+≅>Χ

ε Σ!    #Κ ! !∋ 9 & µ ,5 ,5 !
?!.Π]7υ+∋]< 5
#Π   4! . ? ,,5#Κ!!Υ∗
!>!#Κ0∗<Μ9,#∃ ,!, ! ∋ ( 
Φ∀8(7!,#∃,!,∋2:
νΤ#∃,!,(<5>>!
νΤ#∃,!,(=
νΤ#∃,!,−∴
Ι7+ΧΧ7Χ>Χ+Ο−∀Θ−:&0∀Θ−:(
<:Η−∀Θ−:&
εΕ !!φ 3∗Υ ς ⊥!_ ]0,Ξ0Υςγ7!φ
,ηι
Ρ,ΟΒ∗  ∗6!!
>!∋Β∗4.&4 ∗3,∋0
∗Ο#1#Β!45ΙΟ#∗
ΣΗ ;   Ο # Π !∀   ! 4
 0 & & µ   υ .  >!  ∋ 
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