Nghien cihi trao lol
l i m ro mot so noi dung
trong ciiuan miic i(e loan "Chi phi fli v a f
Vide bidu va xac dinh dtfdc tai san dd dang (TSDD) la mdt vdh dSrdt quan trgng trong nguydn ldc vd'n boa cbi phidi vay vindu cbi phidi vay khdng liin quan tnfc tid'p ddn vide san xudt TSDD thi se khdng difdc vdh boa ma difdc xac dinh la cbi phi cua ky kd^toan. Trong pbam vi bai vid't nay tac gia trao ddi nhdm lam ro kbai nidm TSDD va qui trinh vdh boa chi phf di vay vao TSDD.
s Ths. Phan Thj Anh Ddo*
Ve TSDD
Theo VAS 16: 'Tdi sdn dd dang Id tdi sdn dang trong qud trinh ddu tu xdy dung vd tdi sdn dang trong qud trinh sdn xudt cdn cd thdi gian du ddi (tren 12 thdng) de cd the dua vdo su dung theo muc dich dinh trudc hodc debdn"
Trudc het. TSDD la tdi san ehua hodn thanh vd cin cd thdi gian dd cd thd dua vdo sii dung.
Chdng han, cdng ttinh xdy dung eo ban ehua hoan thanh; san phim dd dang dang ttong qua trinh san xuit, ehd tao...
Hai Id. TSDD Id nhttng lai san da hodn thdnh nhung ehua bdn giao dua vao sfl dung. Chflng ban, cdng ttinh xfly dung co ban da hodn thdnh nhung chua bdn giao;
So do 1 : Quy trinh v o n hoa chi phi di vay
Vdn hod chi phi di vay trfl phan thu r^ap tfl hoat dftig dau tu tam thdi
khoan vay ndy
)(dc dinh tf Id vdn hod vd chi phi iu? k i blnh qudn gia quydn dd xdc djnh vd ghi nhdn chi phf di vay duoc vdn hod vdo gid tri TSDD
Kiem tra chi phi di vay duoc vdn hoi khfing di/oc vugt qud dii phi di vay phdl sinh
Xdc djnh thdi di^m dflng vdn h chi phidi vay
san pham da hoin Ihdnh tiong dich vu san xud't chua ldm thu tuc nhdp kho.
Ba Id, khdng dugc coi la TSDD gdm ede tai san ldi chinh, tdi san da sdn sdng dd bdn hodc dd sii dung khi cdn thidt.
Qui trinh vdn h o i chi phi di vay vdo g i i trj TSDD
Budc 1: Xdc dinh chi phi di vay phdt sinh Ifl khoan vay thude trudng hgp khoan vay rieng hay khoan vay chung.
Khodn vay rieng la khoan vay vdn rieng biet sfl dung eho muc dich diu tu XDCB hoac san xuit TSDD.
Khodn vay chung la khoan vay vdn ttong dd ed sir dung eho muc dich diu m XDCB hodc san xuit TSDD (so d d i ) .
Budc 2: Xdc djnh chi phi di vay dugc vdn hoa ttong tflng trudng hgp
Chi phi di vay phdt sinh tU khodn vay riing
Nam 2011, DN di vay 100 ttidu ddng dd san xud't TSDD, phat sinh chi phi di vay 10 trieu ddng, thu nhdp tfl tidn gfli khoan vay ehua su dung 2 tridu ddng.
Chi phi di vay duac vdn hod:
10-2 = 8
Chi phi di vay phdt sinh tUc khodn vay chung
Nam 2011, DN vay 2 khoan dd san xuit TSDD: Ngay 1/3 vay 1000 ttieu ddng tiong dd dflng 500 tiieu ddng dd san xud't TSDD, lai
* Hoc vien Ngan hdng
^^t. c/u ^'todn ¥ CtCimn toein io tkdn^ 5/2042
Nghien cim frao dtfl
suit 12%/nam; Ngdy 1/5 vay 2000 ttieu ddng trong dd dflng 1000 tridu ddng dd san xud't TSDD, lai suit 18%/ndm.
Lai lidn vay tfl khodn vay Chung: [10xl000xI2%]/12+[8x 2000xI8%]/12 = 340
Sd dfl ng gdc binh qudn:
[10xlOOO]/12+[8x2000]/12 2166.67
Ty le vdn hod: 340/2166.67=
0.1569(15.69%)
Chi phi luy ke binh qudn gia quyen: [500xI0]/12+[1000x8]/12
= 1083.33
Ciii phi di vay duac vdn hod:
1083.33 X 15.69% = 170 Budc 3: Xdc dinh tiidi didm ngiing vdn hoi chi phi di vay
Vide vdn hoi chi phi di vay se chiin dfll khi cdc boat ddng chu ydu cin Ihidl eho vide chuin bi dua TSDD vdo su dung hodc bdn da
hodn thdnh. Chi phi di vay phdt sinh sau dd se dugc ghi nhdn Id ehi phi san xuit kinh doanh irong ky phit sinh.
Trudng hap 1:
TSDD hodn thdnh tihig phin cd the sil dung rieng biet trong khi cdc phin khic vSn tidp tuc duge xdy dung thi se chim dflt vdn hoi ehi phi di vay cho phin ridng bidt da hodn thdnh. Ching han, xdy dung chd dd xe eho mdt sieu thi gdm hai lofl nhd dd xe, mdi tod nhi xe dugc sfl dung ridng bidt vd nhd xe thfl nhit hodn thdnh vdo 30/6, nhi xe thfl hai hodn thdnh vdo 31/12. DN se dflng viec vdn hoi eho nhd xe thfl nhit khi hodn thdnh vio 30/6, cdn chi phi di vay vdn tidp tuc thue hidn cho nhd xe thfl hai eho ddn khi hodn tiidnh vao 31/12.
Trudng Itap 2:
TSDD hoin Ihdnh tCmg phin khdng the six dung ridng bidt ttong khi eic phin khie vin tidp tuc dugc xdy dung ihi khdng chiin dflt vdn hod chi phi di vay eho phin ridng bidt da hodn thdnh. Ching han, DN xiy dung mdt diy chuydn sin xuit gdm nhidu bd phdn cdng nghe khic nhau, trong dd bd phdn xir if chit thai cdng nghidp ein thidt phai hoin Ihinh dd cic bd phfln khic cd tiid boat ddng, vl thd khdng thd ngflng vdn hoi chi jdu di vay khi mdt hoflc edc bd pbdn cdng nghd hodn thinh md bd phdn xu IJ chit thai cdng nghidp chua hodn tiiflnh.D
Tdi Uiu tham khdo - Chudn muc ki' todn Viit Nam vt chi phidi vay (VAS 16)
• Chudn muc kiiodn Qu6c ifv^chi phi dl vay (IAS 23).
(Tiep tbeo trang 40) ddng eho vay ciia TCTD ddi vdi khich hang vd dugc TCTD, ehi nhinh NH nudc ngodi dinh gid td cd linh hinh tai chinh minh bach, lanh manh.
3. Td chfle tin dung, ehi nhinh NH nudc ngoai nidm ydt cdng khai mflc Iai suit cho vay; eae tieu chi xic djnh khich hdng vay vdn theo quy djnh tai Thdng tu nay. TCTD, chi nhdnh NH nude ngodi thuc hien cho vay ddi vdi cdc khieh hdng quy djnh Iai Thdng tu ndy Iheo quy dinh eiia phip ludt vd hoat ddng eho vay, ty Id bao dam an lodn ttong hoat ddng kinh doanh ciia td chfle tin dung vi cic quy djnh khac cua phip ludt cd lidn quan; khdng dugc thu cdc loai phi lidn quan ddn khoan vay ddi vdi khich hdng, trfl mdt sd khoan phi theo quy dinh tai Thdng tu sd 05/201 I / T T - N H N N ' ngay 10/3/2011 ciia Thdng ddc NHNN Vidt Nam quy djnh vd thu phi eho vay cua td ehflc tin dung ddi vdi
khdch hdng.
Thdng tfl nay c6 hidu luc thi hdnh kd tfl ngdy 08/5/2012.
Quy djnh ve vi tri vifc lim trong ddn vj sir nghiep cdng lip
Ngdy 08/5/2012 ,Thu tudng Chinh phu- Nguydn TJfli Dung da kJ ban hdnh Nghj djnh sd 41/2012/ND - CP"Quy dinh vd vi tri viee Iflm ttong don vi su nghiep cdng lap. Nghj djnh gdm 20 didu, 4 chuong. Quy djnh:
- Pham vi didu chinh va doi tugng i p dung: Nghj djnh ndy quy djnh nguyen tie, can cfl, phuong phdp, ttinh tu, thii tue xic djnh vj tti vide ldm vi thim quydn quin IJ vj tri vide ldm trong don vi su nghiep cdng ldp (SNCL) eua Dang Cdng san Vidt Nam, Nhd nude, id ehflc chinh trj - xa hdi d Trung uong, cip tinh, cip huydn vd khdng didu chinh ddi vdi eic vi tri vide lim gdn vdi cic chflc danh, chflc vu quy dinh Ifl cdng chflc trong dan vi SNCL.
- Vi tri viec Iam dugc phfln loai: (i) Vj tri vide ldm do mdt
ngudi dam nhfln; (ii) Vj tri vide ldm do nhidu ngudi dam nhfln; (iii) Vj tri vide Iflm kidm nhidm.
- Nguyen lie xic dinh va quan ly vi tri viec Iam: Tiidn thii quy dinh ciia phdp ludl vd quan IJ vidn chflc vd phfl hgp vdi ehflc ndng, nhidm vu, quydn han ciia don vi SNCL, gdn vdi chflc danh nghd nghiep. chfle vu quan IJ tuong flng;
- Trinh tu, thu tuc xic dinh vi Iri vide Um, gdm: Xdy dung dd in vj tti vide lim; Thim djnh dd dn vi til viec ldm; hd so; Didu chinh vi tri vide ldm;
Nghi dinh ndy cung quy dinh eu thim quydn quan IJ vi tri vide lam ttong don vi SNCL dSi vdi Bd, ea quan ngang Bd, co quan thudc Chinh phi, td chflc do Qddb phii, Thii tirdng Chiiih phii tluinh ldp md khdng phai Id don vi SNCL; Hdi ddng nhdn ddn tinh, thdnh phd tiruc thudc Trung uong;
uy ban nhdn dfln tinh, thinh phl^
tiTic Ihudc Trung uong; Bd Ndi vu;
Bd Tfli ehinh; Don vi SNCL-D
5^ cm ^(S' todn V ^(imn tndn &d' tiidna 5/2042
