Tải bản đầy đủ (.docx) (26 trang)

LÝ THUYẾT CHUNG VỀ CHO VAY CỦA NGÂN HÀNG THƯƠNG MẠI ĐỐI VỚI DOANH NGHIỆP NGOÀI QUỐC DOANH

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (236.39 KB, 26 trang )



 !"#
1.1.1 Khái niệm về DNNQD.
 !"#$%&'(') %*'+%,- ,.'+%$ /0.'+%-1/2 34'&54.567'
58)9) 3%:;<=54'>"?"#<@%ABB1'5C'%D' !'?'E%5F
) 3
-5+.#$'?'GH%-6I'B$<JGH%<F'/2K<%@"%L.%6M
BF%6N O'BF%+B6N O'%<F'/2K<$6I'6"PGH+"'>
$6I'' *B%QRSTGH5 U<#!%-2V<H
WJB'?'X%('%&'('Y'Z%='&"P.'Z%=%-?' !BK<E
[%=\.'Z%=7"3.%6MG$]
1.1.2 Đặc điểm của các DNNQD ở Việt Nam.
^ ZGU/H#67.%H'5F %8'%-K8BP5M=."EBG B2-F
_<`ab8B5& BI .%-'`'*BI .$6I'%E5 U<) !'%c%'0'?'%$
"P) %*'d"?%%- L*=.'?'5eX%$BF%WF"@;<%-f
%E,%H'5F"?%%- L) %*

g
'5e'+W6I'%8GU/H#67hi%5P<%Q8BjSSj.) #<@%'Z%=G$
#<@%%6M-5N .%&/H%-,'06I'BI '+RjR.8BjSSS%85F%
W *#,kblbb6G@=.WX;<M%-  5E$=.Bm 8B'+%,B)0
kalaBI .%6`(GI %H'5F%8#$kbT
$=jnjnabbb.#<@%Wi%5P<'+ !<#D'hi%5P<%Q5M=#E 3 o-BF%W6I'5F%"?
G67%W@''>'?'+%L+ '?'%D'/DWd&BF%'?'3K F %Q
/</D) !$=8BabbbBI '+klbbRE%5F.5*abbl5e#,5*jbllpS
.Bm 8B%8%-<WXjRjjk_H#67%D'%*5E%5F5*
kjnjanabbl#$jjkkla.%8ak.lRT/GI kjnjanabbRhX;<Ml8Babbj^abbl
%8aq.SlTn8B[Bm 8B/H%D'%*E%5F%8%,BjRajk\-) 5+
$6I'[\# ,%1' 0BGU/H#67.8Babbb#$lqlS.5*abbkYRrRl
G$8Babbl'sRbrp



g
%L%c=/Z
g
#6`
t
'
g
'%8c%#$'?''Z%='&"P.'?'%=.
/<5+#$'?'%6M
$%&'(!)* !"#+#,--.
Đơn vị: Phần trăm
/01 234
56
$
6I'
$
;<H'3
'+GH5P<
%66I'$
j_H jbb k.pj Sk.jk k.ap
a_H#5F jbb ka.pS Rq.Rp jS.ll
k<JGH jbb lR.bp ap.aq jS.pq
R_ jbb lj.jj ab.pj ar.aS
l%<%<P jbb kr.pk kr.qq aa.lS
p7 <@ jbb Rj.jS r.qq lb.bR
qF"M/?' jbb Rb.qp jr.Sj Rb.kk
[<Z
u
YZ

v
'<
t
'%Z
g
), ,
t
%B\
wZ'x/H#67'?'%8B$;<=BZ%-<WXG$"EBG E%5F
'>'?''y567'B2-FdGI /D %8/H#67.'?'
=*<%H_]w'>6Y#5F.<JGH.%$ /0G$)*%;<0_]w"0?;<
3%<.F"M/?''y%8#,
^ 
g
'%<z% U<#5F
 ,
t
=6`
g
'%'
g
`ja%- ,
t
<#5Z
t
.BZ{ 8B/Z
g
#6`
t
#5Z

t
%8)
v
qap
|
u
6`
u
.<
v
=,
g
<#5Z
t
#
u
`
v
)<G6
t
'Z%Z."M
u
#`
g
)Z'
g
%-|
u
5Z
t

'.
)Z56`
t
'5
u
%
t
'|
g
%6
g
'-) 5
g
.'
g
' ,
t
%
t
%M
t
"%-<`
v
'
g
'#|
{

G6
t

'6'Z ,
t
".% ,
v
<%<
v
'Z ,
t
"[^\./
v
V<M
g
%
u
%<
v
'ZB=
{
,
t
.
%<<
g
% ,
u
<#5Z
t
%-|
u
5Z

t
%-<W|
u
.
u
-Z{ `
v
Z%Z.B ,{#
u
-:
v
G
u
W ,
g
%G ,
t
'
"?%%- L+""P%E-G !'#$B'BF%/H#67#I#5F.5O'W !%#$
#67#5F%QZ%ZC5*8BabbR.'?'%<z%567'j.q%- !<#
5F[' *Bkp.lT%-%&/H#5F'>)<GD'\.%H'5F%8#5FWX
;<M%-)<GD''?'8BP5M=#$arT8Babbl.Rp.RqT#5Z
t
#
u
#
u
B
G ,
t

'%-'
g
'./Z
g
'
u
#
t
ka.pST#
u
%-'
g
'.jS.llT#
u
B''
g
''
g
GZ
g
5M
u
<%66`
g
'
u
 
v
;<=,
g

%'Z8G ,
t
'#
u
B' ,
u
<#5Z
t
'<
{

g
""M
u
 
v

;<=,
g
%'
g
'GM
g
5,
u
6 
g
3<
t
'.=%,

g
.W
v
 ,
v
BV
{
Z
t
.5
v
BW
v
 %-M
t
%%6
t
.%,
t

t
V
{
Z
t
.%-Z
t
B'6`
g
".3 '6-%

u
"Z
g
. <
g
"%<:
t
"W`
g
%"M
g
 
u
<:
u
.M''M
g
%
#6`
t
'<Z
t
'/Z
g
.}
^ ++"#I'M/?'$6I'."?%%- L+""P8'%C'E%-.+"
"P'<=L34''`'c<) %*%:6I'Z !"+. !5E +
?'5++"'M/?'$6I'%Z;<G !'F"%<*~F%5+
+"'M/?'$6I''+%L)Z#I.63/H#67#I.35+%&
 ?%-45++"'>)<GD') %*$=' *B%•%-f)0jST%-%&%<M

/?''>$6I'5H GI )<GD'+ '<_D5++"'>'?'G$M
/?'$6I' z"$6I''+%,BGH5P<%6VM=3D'`/2E%P."?%%- L'?'
$.U;<%-f.%E5 U<) !"?%%- L) %*5c%6I'
Q) '?'"?%%- LBF%'?'BEB€.%XU) %*'() *BF%W6I'
'<=LBX%-/H#67'y6'c%#67""z'>$+34'G1I /D
""z53E6G@=.$==.6N % ,<3d'+ U</D#D'f`.)i%):.
5s • '`%-G !'% ,<3d$+.34'G1.5 U<$=%z'5‚='?''E
%-.5<GI <5L5?"(<'P<'>%4%-6N.% ,<%1567'/0"‚B.
' *B#ƒ%4"PWA U<"6`%('6'0 % *B„<Be.'Z!.M'
'c%#67/0"‚B.%8% !C'.E ?%$/0"‚B34'G1.'y656/0"‚B
-5>/(''E%-GI %4%-6N%* I .}}+%L+ .'?' !=#$
K5H %>'E%-BEB€'>'?'.'<
{
6/6
t
'
t
%-%-'|
g
'
g
'
'<
{
%
t
5Z
t
#6
t

'"
g
%%- ,
v
) %,
g

 !=.'?'"?%%- L2%c%'0'?'#ƒGD''>U) %*6Z !".
'Z !".VM=3D.%6`BE .34'G1}?'567'%@"%-<2BF%/H%x
G$%$"H#I6"JC~ .$F .0 s.J .h$…4^y$<.
hX6`|
u
'<.'
g
'
t
%5Z
t
'>=*<#$%-#ƒGD'^.
VM=3D.%6`BE .34'G1.'*W *Z/0?'+""P%<z%BF%#D'
#67#I#5F%Q#ƒGD'Z !"/'?'#ƒGD')?'.#$B'<=L34''`
'c<) %*5c%6I'%:6I'Z !"+J%N .'?''s5 5P<
%-G !'BE3E?"31'?''Z!BI . !5E .%z'5‚=/D !"'Z !"
+5c%6I'
5++"G$ ?%-4 %8.+""P5?)LG$G !'%8%-62) %*
$8B.)<GD'5e5++")0RbT.%-<WXBm Bm
8BF"M/?'%-<WXqb%- !<5JkbT ?%-4/0#67'Z !"#$3)H
%E-.'
g
'' ,

g
BrbT%&B('W?#†.ppT%&#67G@'<=L
$+.jbbT%& ?%-4/0#672BF%/H$6Y' *<'+ . $=3‡".$%>
'ZBˆ!}
^ ?%%- L'sBO%C%D"?%.3$%-0 .% *<;<=E'.% *<546I

u
6`
g
'5
{
'
g
BZ
t
%G
u
546I''?'5P<%6.%@B'C2BF%/H$5e'+
' *#67'"?%%- L6YV B8.BC56N./0V<c%V:B?=.}/'?'G„"?%
%- L3$%-0 .% *<;<=E'.;<=BZ•.O%C%D"?%%:"%-$X%*.
)ZC%'?'%x'+%I $$%@"%-<"P#IG$BF%/H$B$)Z"0
K$;<%-f;<=*%545H GI ) %*54"6`+;<? U<'d
E%5F) 3BF%BO%$%-,'dBF%%4%-6N5e3„5*%X%-E8
#D''E%-'>'?' 0B/z%X%-E'?'%-6I''E%-GI <.
#$B 0B ?BF%'?')Z'P% *%.5O'W !%#$GI '?'BO%$V<c%)‚<5e#$B 0B
5?)L8#D''E%-'>'?'
^ _H#67%X U<%<= ,;<=BZ's•.'Z!'>=*<'s#E'@<./(''E
%-%c".#5F% *<&54G$WUGK#M<3$ 
 ,
t

=.M
u
<,
g
%'
g
'#$'
g
'G6
u
.•G$/ ,<• ,
u
<
u
=%,
v
 ,
t
`
v
GZ
g
%6
t
'
g
.%
u
/
v

.#5Z
t
W|
u
;<MG
u
"
t
BG 
t
%5Z
t
:#<M
t
%%|
u

v
G
u
G6
u
#
u
'
g
GZ
g
36`
g

jb%=
v
5Z
u
./Z
g
#5Z
t
W|
u
;<M%-8B36`
g
kbb6`
u

8Babbb.W|
u
;<MBZ{ '
g
kb#5Z
t
.W8
u
r.kT/G`
g
%-<W|
u
%
u
;<Z

g
'
8Babbl.WX;<Mj'+)0Ra#5F[6'<
{
'xWAjbT/GI
G$WAjRT/GI '+GH5P<%66I'$ \
<=BZ#5F•.%,BG$5+#$;<=BZGH'>'?''y-c%•1%L
#$Y
^ _H'+GH3<I lbb%- !<5J' *BaST
^ _H'+GH%Qlbb%- !<5*j%•' *BabT
^ _H'+GH%Qj%•5*l%•' *BkqT
^_H'+GH%-,l%•'x' *BjRT
8Babbb.%-<W|
u
j'
g
k%=
v
GZ
g

t
%5Z
t
/G`
g
jkb%=
v
GZ
g


t
%5Z
t
%-<
W|
u
'<
v
%
u
WZ
t
'
g
'|
g
5,
g

u
=bjnbjnabbR.'06I''+qabja%D'%*E%
5FGI %&/HGH#$jqaRllr%•5J' *BjS.llT%6`56`kkqjll
%•5J ,
u
<
u
='%M
g
=/Z

g
GZ
g

t
%5Z
t
%-<W|
u
'<
v
BZ
t
%)
v
la%=
v
5Z
u
.,
g
</G`
g
%-<W|
u
j'
g
jSaq%=
v
5Z

u
|
{
#
u
'xWAk.pT/GI
G$WAk.ST/GI '+GH5P<%66I'$ 8Babbl./Z
g
GZ
g
W|
u
;<M
5
{
%86)Z ,
u
<.'|
v
36
u
#
t
`
v
'/Z
g
q%=
v
5Z

u
.%-) GZ
g
W|
u
;<M'<
v

'
g
'%
u
;<Z
g
'5
{
#,5,
g
kll%=
v
5Z
u
.6GM
t
=#
u
;<
g

v

W:
g

+#,--7
$ /0'H54[_\WX;<M'>j5E%%c".6B('%-W4_'j
#5F'$%c"`hX;<Mj#5F'>'x5E%jlk%- !<5Jn#5F.
%-5+Y
^ 5E%akS%- !<5Jn#5F
^ '+GH5P<%66I'$ aaj%- !<5Jn#5F
^ pp%- !<5Jn#5F[%-) /H#67' *B%I Sk.jkT\
6G@=.'+%L%c=.'?''>=*<#$'?'GQG$•.GXG@=.'s% *< U<
GH5L%-EW4)ˆ%<@%'Z!% ,% *'y6%-W4_X'<'?'
$='s#z%z%-%XB) *B'?'34'G1m%-7)ˆ%<@%.34'G1'<'c"%Z% 
GU%4%-6N. ?'0.BZ %-6N5P<%63% *<GHX%*./(''E%-'>'?'
$=W4062#I. !<;<0) 3'6'.#5F's% *<%C&54.
'<=, !"G$WUGK#M<3$ 
^ 
g
'`'c<%&'('WFB?=f‰.E=W‡%-_]w.3o%=5& $UE%
5F.6 !<;<0) 3'6'

g
''
g
6<5 ,
v
B#
u
'
g

WZ
t
B
g
=
t
%5Z
t

t
:
t
6`
u
 ,
t
<;<
v

t
%5Z
t
'<
v


v
6`
v
%-6

t
'% ,
g
"5,
g
%<M
t
"G
u
5`
u
/Z
g
'<
v
6`
u
;<
v
#=
g
'<
{
6% ,
u
5M
u
<
%6G
u

#
u
'<
v
'<
v
,
t
"
v
%|
u
BB
t
'
g
'5,
v
;<
v
#=
g
#
u
B8'
g
 ,
t
<;<
v

'
M
g
%
{
Z
t
M%
u
./6
v
3<
t
 ,
t
<;<
v
%6
u
5Z
u
GZ
g
. 
v
B% ,
v
<' "|
g
5,

g
B6
g
'%M
g
"
M
g
%'
g
%,
v
6%<,G6
u
5<
v
#5Z
t
6#
u
BG ,
t
'8/<M
g
%'. ,
t
<;<
v
. ,'6
g

<
'
g
'"6`"
g
"% ,
g
%) ,
t
B<=, ,GM
t
%# ,
t
<.M'Z.}%M
g
%'
v
#
u
B ,'
g
'
G`
g
WZ
t
B
g
=%Z
v

'6
g
')Z'Z
u
),
u
B
u
GM{6
{
< ,
t
<
`
g
/Z
g
GZ
g
) 3)Z ,
u
<.M
u
<,
g
%B`
g
5M
u
<%6G

u
BZ
t
%/Z
g
#|
{
G6
t
'/
v
V<M
g
%.,
'
g
''
g
%,
v
3,{3
u
'<=,
v
5Z
v
#
t
|
u

) 3.'<
{
6#
t
|
u
5,
v
%|
g
'6
g
G`
g
%
t
%-6`
u
.'<
{
65 ,
u
<) ,
t
'
t
%-6 ,
t
= ,
t

'%=5Z
v
#
t

|
u
) 35Z
g
G`
g
#
u
)
g
)8`) '
g
'
u
=5
{
5M
u
<%6BZ
t
%#6`
t
GZ
g


#`
g
G
u
/
v
V<M
g
%.5
{
'<=,/M<%-BZ
t
%G
u
#|
{
G6
t
'.'<=,
t
'<=,
v
5Z
v
#
u
GZ'<
u
#
{


"|
g
.M=)
g
)8'
u
6`
g
'
6
u
) %
u
#M
t
".'
g
'M
u
<,
g
%5
{
"
v
%6
t
B|
u

%6
t
' ,
t

t
%5Z
t
) 3.%6
t
%|
g
' G`
g
'
g
'W ,
g
5Z
t
'<
v
%
t
%-6`
u
.%6
t
-<
g

%-W
u

t
'%-,%6`%-6`
u
.'<
{
6
%6
t
%|
u
B ,
v
<."
g
%%- ,
v
%
t
%-6`
u
.;<
v
W
g
.'
v
% ,

g
/
v
"M
v
B.,'
g
%,
v

g
'
g
'
'
g
/6
t
85Z
t
.
t
=W:
g
`/G`
g
BZ
t
%/Z
g

;<:56`
t
'6<5
{
.5Z
t
';<=,
u
.'M
g
"
GZ
g
.W<
u
#Z{}
<= ,. ,
t
=.|
u
'<. !<;<0) 3'<
v
'
g
''s'6'
: ,'(<%X%•/<c%#7 <@%-,GH'>'?''s%c".2%•#!a.kT^;<?
%c"/GI #e /<c%% UG=•#!#e %-,3%<% ,<%1%<='+%86G„'s
%c"2B('j.lT
^  *<GH5L5& BI 'Z!./(''E%-%c".'c%#67/0"‚B'6'.C%'+
)08#D'fBO%$) 3'+ !<;<0'>=*<' *B31GH#„

<%-'?'.#$B#M= oB-> -.O'G=%QK<J•#†.)Z&
54
6G@=.'+%L%c=5E 5/H'?'5E%5F%-%X%-E)Z5>GH'P
% *%.5e062)Z•5* !<;<0) 3'y68#D''E%-'>
'?'%-,%4%-6N%-6I'G$;<H'%*M=#$5 U<5?#) '?''C/?'^W0
F'>$6I'%-%N  %I P<6/€)Z'sKGX%:#4'%-X 0B%<*
;<')<GD'B@<34'%D3_Š‹Œ.) 5+.'?' !%B/€8
t
" ,
u
<
)
g
)83/6
t
'
t
%-'<
v
'
g
'%M
t
"5
u
#`
g
%-)<G6
t
'G

u
%-,%,
g
 `
g

…c% U<5/•31B?=B+'.% *%W43'?'6I'$ 5e%0 W•O'
W !%2)<GD'/0V<c%•.% *%W42B('#E'@<G$-c%#E'@<' *BqlT_D#E'@<
GU'Z!G$)ˆ%<@%/€%E-'c%#67/0"‚B%c"G$)Z&54#$B'
)+)8%-G !'#D'fBO%$) 3.E'*)08'E%-WA ?
[ ?%$'?'/0"‚B%-6I''`'?'/0"‚B@")‚<%QabT^RbT\
^ 6'+BE#6I "M"H %-D'% *"26I'$ ./
v
"M
v
B'6'
g
%|
g
58
t
'%<
u
'.
BZ %-6N_]w'6%<@#7 .%4%-6N% ,<%1'6567') %?'%- !%5L.'s•
W‡
 !='
g
'5% *$E%5F_]w%-BF%BZ %-6N'+-c% U<
W *5F,BG

u
5
g
.=*<%H%6W0GH%-'c<%$/0"‚B%c".$B#67%-
%('G$'Z!%-/0"‚B)Z'.'>=*<3DG$=*<%H#5F[E.%<•
/0\O'5 U<) !%D ,.'c%#67/0"‚B'6%D'/D'+6<%*-Ž-!%%-,%4
%-6N%* I .8/<c%#5F%c"C5F'5?'>/0"‚B)Z'.%-Q/HC%
/0"‚BB5@BW0/i'%D ,G$G8+5O'%d6$%>'ZBˆ!'?'
/0"‚B)?''s#E P<6#<Z5 /<'?'6I')?'GU) L<3?.%C8.%@B'C
 U</0"‚B% ,<3dG$'Z !"#E'@</GI %* I  U<%*!. ?%-4 
%8/0"‚B%-%& ?%-4'>/0"‚B+ '<'s%c"` U</GI B('
%-<WX'>%* I 
`6
{
. !<;<0'>'Z%?' ,'(<%4%-6N'sE'*G$=*<)‡B. U<%4
%-6N% UB8'6567') %?'. U<5e"0 '4<%<#m#IG$Bc%%4%-6N
3)Z5 /M<G$ ,'(<%4%-6N~F%WF"@'
g
'G„'s%&'('
),"M"H %:) L<%-5& 5`[W,B<G$W,W?'x;<!GI <BF%#P\.
BF%WF"@)?'%&'('),"M"H %:) L<%D ,.)ZU'+%?'5F;<0#9
5 U<) L%:6I'+B1'% ,<
,
u
#|
{
G6
t
';<
v

W
g
/
v
"M
v
B%|
u
' "C3$';<0'?'s;<?%c".5`5 !<.
)ZB3c<c.'6'<=, ,
t
".'6'
g
 ,
u
<%6` ,
t
<Z
v
% ,
g
%-G
u

u
6`
g
'
1.1.3 Các loại hình DNNQD.
1.1.3.1 DN tư nhân.

%6M#$3BF%'?M#$B'>G$%D'4<%-?' ,
t
BWA%$WF%$ /0'>
BXGUBf E%5F'>
%6M#$#E )Z'+%6'?'"?"M._%6M'4<%-?' !BGZ
E5H GI '?')07'>E 3 !%:"?"#<@%'>'C#$'>^
6N '+%$;<=U;<=*%54Bf Gc5U# ,;<5*E%5F) 3'>
'y6'+%$;<=U;<=*%54%-G !'/•31#7 <@'>.BO'3d'+%L
%<,6N )?';<0#95 U<$E%5F'>
1.1.3.2 Công ty
Z%=#
u
#
t
|
u
'
g
/6
t
# ,),
g
% 6
{
'
g
'%
u
G ,G`
g

<.%,
v
 !`
v
'
g
')|
g

'
t
GZ
g
G
u
5 ,
u
<#,
t
8
u
BB<
t
'5|
g
'%|
u
B) ,
g
B#`

t
<M
t


g
k#
t
|
u
'Z%=5
g
#
u
Y%=.'Z%='Z
v
"M
u
G
u
'Z%=`
t
"3
^ 89%:
%=BZ
t
%%
u
G ,#
u

'Z%=3BZ
t
%%Z
v
'6
g
'#
u
B_-5
g
.'>/2K<
[_\'
t
<%-
g
' ,
t
B5Z
g
G`
g
'
g
')
v
`
t
G
u
|

{
G<
t
%
u
/
v
)
g
''<
v
'Z%=%-
"
t
BG /Z
g
GZ
g
5 ,
u
<#,
t
'<
v
'Z%=•
v
%=BZ
t
%%
u

G ,.'<
v
%,
v
%
u
#M
t
"'Z%=
"
v
#
u
"
g
"M.WZ
u
BY`;<
u
6`
g
'.5`G
t
#6
t
'#6`
t
G<
{
%-.'`;<

v

'
g
''M
g
".<
v
=W%-<6`B8
t
%%-M
t
%Z
v
;<Z
g
'.%Z
v
# ,5
u
#5Z
t
 ,
t
%B.Z
t
# ,
 ,
t
""<

t
6
{
 ,
t
%B
%=#
u
'
g
%6'
g
'"
g
"M.6'<
{
 Z
g
6%6M.)Z56`
t
'
":
g
""
g
%
u
'Z
v
" ,

g
<
%=%6
u
 %
u
G ,%-`
v
#,#
u
'Z%=56`
t
'%
u
#M
t
"W8
u
GZ
g

g
"'<
v
'
g
'%
u

G ,

u
G ,`
v
5M='
g
%,
v
#
u
'
g
M8
t
'%Z
v
'6
g
'.6/Z
g
#6`
t
%
u
G ,)Z
56`
t
'G6`
t
%;<
g

lb6`
u

g
'%
u
G ,%-%= ,
u
<%
u
G ,/:
{
'
t
<%-
g
'
 ,
t
BG,
u
'
g
')
v
`
t
G
u
|

{
G<
t
%
u
/
v
)
g
'%-"
t
BG /Z
g
GZ
g

g
"'<
v
B|
u
G
u

'Z%=
%=%6
u
 %
u
G ,%-`

v
#,'
g
%6'
g
'"
g
"M.56`
t
'":
g
""
g
%
u
%-
g
" ,
g
<
6'<
{
)Z56`
t
'"
g
%
u
'Z
v

" ,
g
<
u
G ,'<
v
%=%6
u
 %
u
G ,
%-`
v
#,'
g
;<=,
u
'<=,
v
6`
t
BZ
t
%"M
u
=%
u
WZ
t
"M

u
GZ
g

g
"'<
v
B|
u
'6`
u

)
g
'w %
u
G ,B<Z
g
'<=,
v
6`
t
"M
u
GZ
g

g
"'<
v

B|
u
'6`
u
)
g
'%|
u
"
v

'
u
W
g
"M
u
GZ
g
5
g
''
g
'%
u
G ,'
u
#
t
%:%=

v
#,
t
GZ
g

g
"%6`6
g
'<
u
5 ,
u
<
) ,
t
%-6`
g
'.,
g
<)Z%
u
G ,
u
B<8
t
')ZB<,
g
%%|
u

/:
{
56`
t
'":
g
"'<=,
v

6`
t
'6`
u
)
g
')Z%<Z
t
''Z%=
^ 89%:;<=>
Z%='Z
v
"M
u
#
u
'Z%=%-5
g
GZ
g
5 ,

u
<#,
t
56`
t
'' %
u
 ,
u
<"M
u
W8
u
<
t

#
u
'Z
v
"M
u
6`
u
/`
v
6
{
<'Z
v

"M
u
#
u
'Z
v
5ZG
u
 
g
%-
t
'<
v
'Z
v
"M
u
%,
v
 ,
t
%-,'6
g
'|
v

t
#
u

'Z
v
" ,
g
<Z
v
5Z'|
v
'
t
<%-
g
' ,
t
BG,
u
'
g
')
v
`
t
G
u
'
g
'|
{
G<
t

%
u
/
v
)
g
'
'<
v
'Z%=%-"
t
BG /Z
g
GZ
g
5
{

g
"G
u
'Z%=Z%='Z
v
"M
u
'
g
%,
v
#6

t
'
t
"
g
%

u
 #
t
'Z
v
"M
u
#
u
'Z
v
"M
u
6<5
{
G
u
'Z
v
"M
u
"Z
v

%Z
Z
v
"M
u
"Z
v
%Z#
u
'Z
v
"M
u
W8
g
%W<Z
t
'"
v
'
g
5Z
g
G`
g
B
t
'Z%='Z
v
"M

u
6`
u
/`
v
6
{
<
'Z
v
"M
u
"Z
v
%Z
t
#
u
'Z
v
5Z"Z
v
%ZZ
v
5Z"Z
v
%Z'
g
;<=,
u

W ,
v
<;<=,
g
%.5,
u
'6
v
6`
u
G
u
Z
t
5Z
u
;<
v
%-
t
.W) ,
v
B/
g
%}
Z
v
"M
u
6<5

{
#
u
'Z
v
"M
u
'
g
%,
v
'
g
8
t
')Z5Z
g
G`
g
'
g
''Z%='Z
v
"M
u
6`
u
/`
v
6

{
<
'Z
v
"M
u
6<5
{
'
g
%,
v
56`
t
'BZ
t
%/Z
g
6<5
{
M
g
%5
t
6Y
Z
v
"M
u
6<5

{
W ,
v
<;<=,
g
%Y$'&"P'+/HW L<;<=*% U<`/GI '&"P"&
%Zx'+/
g
#M
t
"G ,G
u
'
g
'%Z
v
'6
g
'56`
t
'
u
6`
g
'<
v
=;<=,
u
567';<=UiB K
'&"P6<5e W L<;<=*%E '&"P$=#$'&"P 3,)Z567'%D3

'<=L67•<5e W L<;<=*%'>'&5Z/?#@"' '+ !<#D'%-W8B.)L
%Q$='Z%=567''c" c='(@58)9) 3_<%N E5+.'&"P
6<5e W L<;<=*%'<=L%$'&"P"&%Z
Z
v
"M
u
6<5
{

u
#
t
Y$'&"P567''Z%=$#E GH+"Wc%'() $%:=,<
'P<'>6N /•K<O'%:'?'5 U<) !567' %E '&" *<'>'&"P6<5e
$#E Z
v
"M
u
6<5
{

u
#
t
WZ
u
B'Z
v
"M

u
6<5
{

u
#
t
GZ5 ,
u
<) ,
t
G
u
'Z
v
"M
u

6<5
{
'
g
5 ,
u
<) ,
t

Z
v
"M

u
6<5
{
'Z
v
%6
g
'Y$'&"P567'%-0'&%('GI B(''`/GI B(''&%(''>
'&"P"&%ZO'B('&54$8B&%(''>'&5Z6<5e '&%('JB
"P#$'&%(''H54)Z"1%<F'G$)*%;<0) 3'>'Z%=G$'&%('
%62<= ,6`
u
8
g
B 6
{
'Z
v
"M
u
6<5
{
'Z
v
%6
g
')Z'
g
;<=,
u

W ,
v
<;<=,
g
%.
)Z'+;<=U3Df"5E F '&5Z.)Z'+;<=U5U'•6N G
u
Z
t
5Z
u
;<
v

%-
t
G$W) ,
v
B/
g
%
&5Z'+%L#$'?MO'%&'('./H#67%$G ,'xE'*%H % L<#$k
6N .)ZE'*%H 5h2 GX6<5 LB'>'Z%='&"P#$<=5FGH$-m
%-3M.'$ U<%$G ,%B %X'$<=5F567' U<GH$-m 
Z%='&"P'+%L"?%$%c%'0'?'#E '()?."1%<F'G$;<=54'>
#<@%'()?
^ 89%:=?<@"=
Z%=7"3#$%-5+"0 '+C%c% %$G ,7"3.$ '?'%$
G ,7"3'+%L'+%$G ,+"GH+ E 'Z%=7"3#$'Z%=%$
%$G ,7"3G$'Z%='0%$G ,7"3G$%$G ,+"GH

$G ,7"3'>'Z%=7"3"0 #$'?M'+%-X5F'<=,BZ.<=%C
U !"$G ,7"3"0 '4<%-?' !BWA%$WF%$ /0'>BX.'+
;<=U;<0#9'Z%=.;<=UM3'Z%=5L% *$E%5F) 3G$
"0 'd# ,5I '4<%-?' !B5H GI '?')07G$ƒG1'>'Z%=s
%$G ,+"GH'+%L#$'?MO'%&'('G$'x"0 '4<%-?' !B5H GI '?'
)07'>'Z%=%-"EBG /HGH5e+"G$'Z%=.'+;<=U567'' #7
<@%:%•#!567';<=54%E 5 U<#!'>'Z%=G$)Z'+;<=UM3'Z
%=5L% *$E%5F) 3Z%=7"3)Z'+%6'?'"?"MG$
)Z567'"‡""?%$Wc%)‘BF%#E '()?$
1.1.3.3 HTX.
][]\#$%&'(') %*%@"%L3'?''?'M.F 5X."?"M'+<'P<.
#7 C''<.%D<=!+"GH.+"/('#@"-%:;<=54'>"?"#<@%5L"?%<=
/('BE%@"%L'>%QVeG ,%B ].'d z"<%D' !'+ !<;<0
'?'E%5F/0V<c%.) 3G$M'5N /HG@%'c%.% %P.+""P"?%
%- L) %*VeF 5c%6I']E%5F6BF%#E |
u
.'+%6'?'"?"M.
%D'>.'4<%-?' !BGU'?'ƒG1%$ 'C%-"EBG GH5 U<#!.GH%C'#y=
G$'?'<JGH)?''>]%:;<=54'>"?"#<@%
1.1.4. Nhu cầu vay vốn cu
̉
a DNNQD
 !=6I'%'+)0abbbbbGI %&/HGH#,5*$%-8BX%•
5JM='C#$)*%;<05? @%QK'`'*.'C/?'$='$'2 B2
'>$6I'%<= ,. !="P#I'?'G„'sO"BF%/H)+)8
%-E%5Fc%#$G !'%D' !'?''`'*.'C/?'%$ 'C.}
N  ;<.'C/?'m%-7<=5FGH5e+""P)Z•5*/D"?%%- L
%$'Z'> U<W !"?")<=*)C'5P<%6'G !'"?%%- L5
{
56`

t
'
%6
t
' ,
t
6YW$./•5& '?''C/?'GU%<*.'C/?'%$ 'C^%C31.
AB%E5 U<) !%H%c%'J%N .5Lm%-7'% *"'@
<JGH%C31.$6I'5e%$#@"G$"?%%- L'?'54'*%$ 'C%<F'
/2K<$6I'5L%D' !'C/?'W0#e%C31'<= ,.3d5e'+
'<=LW *%C''D'6%-,%D'%*G !'G=GH.<=5FGH%$ 'CG„5#$
Gc5U)+)8c%5H GI X%-
t
% *<GH5#$'<=!"&W *2'?'
G$5O'W !%#$'?'

g
''
g
%,
v
<=5Z
t
GZ
g
%Z;<Y
g
"GZ
g
.' ,

g
B3<
t
GZ
g
[% ,
u
#6`.)M
g
<
.%<,
g
.G
u
'
g
')
v
)
g
'}\.#M
t
"'6`%-|
u
%
u
%-`
t
36
t


g
5,
v
6`
v
'|
g
/
g
'6<
5
{
5M
u
<%6) G
u
'<
t
B.)<'Z ,
t
"."
g
%
u
'Z
v
" ,
g
<.%-

g
" ,
g
<[%<= ,
'
g
'
u
=%6`
u
<=5Z
t
GZ
g
%-<G
u
3
u

t
.)Z56`
t
'/6
v
3<
t
5,
v
%
u

%-`
t
'%
u
/
v

#6<5Z
t
./
v
V<M
g
%) 3[_]w\.`6
{
'
g
'"M
u
#`
g
#
u

v
G
u
G6
u
.

'6'
g
%6` ,
t
<.<=%|
g
%-,%
t
%-6`
u
5<
v
5,
v
'
g
'
u
5M
u
<%6% %6`
v
B<'Z
v
"M
u
=
%-
g
" ,

g
<.%-) %
t
%-6`
u
'6
g
)
g
 ,
t
%B'
u
/`) . ,
u
<W ,
g
5Z
t
.'
g
'
 ,B=,
g
%%-,%
t
%-6`
u
%6`
u

%-
v
'Z
v
%6
g
'','
g
') <=5Z
t
W8
u

),
u
='<
{
"
v
5
t
%#`
t
<M
t
'.
t
%5Z
t
%6

t
'/6
t
 ,
t
<;<
v
.'
g
W
v
'
g
W
t
'-
{
-
u
.
'<M
v
V
g
'}5 ,
u
<
u
=#
u

GZ'<
u
)
g
)85Z
g
G`
g
'
g
'\.G
u
'
g
''<Z
g
'<
u
#
u
5
G='
g
'%Z
v
'6
g
'%|
g
3<

t
.G=M
u

g
%,
v
%M
g
=.<'M
u
<G=GZ
g
'<
v
)Z
g

#
u
-M
g
%#`
g
-5 ,
u
<) ,
t
Z
t

M
t
" ,
t
=.G ,
t
''
g
'% ,
g
<GZ
g
5M
u
<%6%-% ,
g
%
W
t
.)=
{
%<M
t
% ,
t
5
t
. ,'6
g
<.' ,

g
B#|
{
.%MBM
t
"%
t
%-6`
u
6`
g
'
u
.'
v
% ,
g
/
v

"M
v
B.B`
v
-Z
t
/
v
V<M
g

%.5,
v
5<
v
/6
g
''
t
%-`
v
%
t
%-6`
u
%-6`
g
'G
u
;<Z
g
'%,
g
5#
u
GM
g
5,
u
W6
g

'V<
g
'.%-) '
g
'
u
=
t
%5Z
t
B#
t
 ,
u
< ,
t
<;<
v
G
u
#`
t
|
g
'',
u

×