Nghiep vu chiet khau giay to co gia !!!

CHIET KHAU CHUNG TU CO GIA TRONG NGHIEP VU NGAN HANG THUONG MAI

Bai 1:                                                  

Ngay 14/11/2007 ngan hang chap nhan chiet khau cho khach hang mot so chưng tu bao gom:

100 trai phieu kho bac co noi dung cu the nhu sau:

Menh gia 1 000 000 đ, thoi han 3 nam, lai suat phat hanh : 12% /năm, ngay phat hanh: 25/ 03/ 2005; ngay dao han: 25/03/2008, tien lai duoc thanh toan mot lan vao thoi diem dao han.

1 ky phieu ngan hang co cac noi dung cu the sau:

Menh gia : 10 000 000 đ, thoi han : 7 thang, lai suat phat hanh: 8,4%/ nam, ngay phat hanh ; 26/04/ 2007, ngay dao han: 26/11/2007, tien lai duoc thanh toan mot lan vao thoi diem dao han.

Dieu kien chiet khau:

Lai suat chiet khau 1,2%/thang

Thoi han chiet khau toi thieu 15 ngay

Thoi gian du phong cua ngan hang la 2 ngay.

Yeu cau:

Xac dinh so tien thanh toan cho nguoi xin chiet khau.

Bai giai

Don vi tinh: 1000 dong

·         Trai phieu kho bac nha nuoc:

STi = 100 * {1000 + ( 1000 * 12% * 3 )} = 136 000

Gck = STi / ( 1 + Ti * LS ) = 136 000 / 1 + (132 * 1,2% / 30) = 129 179, 33

·         Ky phieu ngan hang thuong mai:

STi = 10 000 + ( 10 000 * 8,4% / 12 * 7 ) = 10 490

Gck = 10 490 / 1 + {(13 + 2 ) * 1,2%/ 30 } = 10 427, 435

·         So tien thanh toan cho nguoi xin chiet khau

129 179, 33 + 10 427, 435 =  139 606, 77

BAI 2:

Thong tin khach hang dang so huu 2 loai chung tu co gia nhu sau:

Tien gui co ky han:

So tien: 11 500, ky han 12 thang, ngay gui: 18/8/2009, ngay dao han: 18/08/2010, lai suat; 18%/nam, tra lai dinh ky moi thang.

Trai phieu KBNN phat hanh:

Menh gia; 10 000 000, thoi han: 2 nam, ngay phat hanh: 7/9/2010, lai suat phat hanh: 13,6%/ nam, tra lai mot lan khi dao han

Tai lieu bo sung

Trai phieu KBNN tinh lai theo nam

Lai suat khong ky han 3,6%/nam

Co so tinh lai 360 ngay

Ngay 10/5/2010, khach hang den ngan hang thuc hien 2 giao dich:

-          Rut tien gui truoc han huong lai suat khong ky han

-          Chiet khau toan bo trai phieu KBNN voi dieu kien chiet khau nhu sau: lai suat chiet khau la 18%/ nam, ty le phi chiet khau la 0.1% menh gia, thoi han chiet khau toi thieu la 15 ngay, chiet khau theo phuong phap lai don.

Bai giai:

·         Tien gui co ky han:

Tinh lai dinh ky moi thang:

18/8/2009 – 17/9/2009: 31 ngay

11 500 * 31 * 18%/ 360 = 178,25

 18/9/2009 – 17/10/2009

11 500 * 31 * 18%/ 360 = 172,5

18/10/2009 – 17/11/2009: 178,25

18/11/2009 – 17/12/2009: 172,25

18/12/2009 – 17/1/2010: 178,25

18/1/2009 – 17/2/2010: 178,25

18/2/2010 – 17/3/2010: 28

11 500 * 28 * 18%/ 360 = 161

18/3/2010 – 17/4/2010: 178,25

 Vay tong so tien lai dinh ky moi thang ma khach hang nhan den ngay 10/5/2010 la:

178, 25 * 5 + 172, 5 * 2 + 161 = 1 397, 25

So tien thuc lanh  khi khach hang den ngan hang rut tien gui truoc han:

{11 500 + ( 11 500 * 3,6%/360 * 265 ) } – 1 397, 25 = 11 804, 75 – 1 397, 25 = 10 407,5

·         Trai phieu KBNN:

Gia tri chiet khau chung tu co gia:

10 000 * ( 1 + 13,6% * 2)= 12  720

Phi chiet khau:

P = MG * ty le phi chiet khau = 10 000 * 0,1 % = 10

Lai chiet khau:

Tu 10/5/2010 – 7/9/2010: 120

Gck = 12 720 / 1 + ( 18%/360 * 120 ) = 12 000

So tien khach hang xin chiet khau

Gcl = Gck – P ck = 12 000 – 10 = 11 990

 

Bai 3:

Thong tin cac khoan tien co duoc tu cac chung tu cong ty X so huu GTCG nhu sau:

Ky phieu Ngan hang, tri gia 6 000 000, thoi han 3 thang ( 1 /2/2008 – 1/5/2008). Lai suat 12%/nam, tra lai cuoi ky vao ngay dao han.

Chung chi tien gui menh gia 5 400 000 duoc phat hanh boi Second Bank. Thoi han 6 thang ( 15/1/2008 – 15/7/2008). Lai suat 12%/nam, tra lai cuoi ky vao ngay dao han.

Bai giai

·         Ky phieu:

Gia tri chiet khau ky phieu la :

6 000 * ( 1 + 12%/360 * 90 ) = 6 180

·         Chung chi tien gui:

So tien Ngan hang thuc lanh khi 14/7/2008 dao han;

5 400 * ( 1 + 12%/360 * 182 ) = 5 727,6

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