NGHIEN CD'U TRAO 0 6 l ( Sd 06 (83)-2010 )
KE TOAN HOP DONG HOAN DOI - THITC TRANG VA GIAI PHAP
TS. Pham Thj Thu Thuy*
"W" "Wdp dong hodn doi Id sdn phdm phdi sinh xudt hien khd sdm d Viet Nam, cdc ngan hdng thUdng r~m mgi cung cdp sdn phdm phdi sinh ndy chii yeu nhdm hgn chi riii ro ddng tiin phdi trd trong .M. .M. tUdng lai do biin dpng cua ty gid hoi doai hogc ldi sudt, trong thi trUdng tdi chinh hien dgi cdng cu hodn doi ldi sudt dUdc sit dung nhii mpt cdng cu qudn tri rui ro dong tiin trong cdc doanh nghiep. Tuy nhien cdc giao dich ndy dUdc ddn nhgn mpt cdch de dot do sU hieu biit vi cd che hogt dpng vd ghi chep chiing cdn chUa day dii vd thdu ddo, tren thUc te viec nghien ciiu du bdo sU bien dpng ty gid ngogi te, ldi sudt ...vd sit dung cong cu phong ngita rdi ro chUa dUdc cdc doanh nghiep quan tam ddng dan. Til sU phdn tich ve vai trd phong ngiia riii ro ciia cdc hdp dong hodn doi va thuc trgng phUdng phdp ki todn chdng, bdi bdo dd dUa ra cdc gidi phdp hodn thien cd tinh gdi y cho viic hodn thien phUdngphdp ghi nhgn vd trinh bdy cdc hdp dong tdi chinh phdi sinh cda he thong ke todn Viet Nam
HUp dong hoan doi - mot cong cu phong chong rui ro
Hgp ddng hoan doi la mdt cdng cu tai chinh phai sinh tuong ddi thdng dung tren thi trudng tai chinh quoc te ddng thdi la mdt cdng cu phai sinh cd mat tuong doi sdm d Viet Nam. Hgp dong hoan doi la hgp ddng ma hai ben dong y trao ddi nghia vu vdi nhau de chi tra cac khoan nhat dinh. Cac hgp ddng hoan doi dugc thuc hien tren thi trudng khdng chinh thflc (OTC), la cac hgp dong song phuong dugc ky tren co sd thda thuan gifla hai ben, cac ben tham gia hgp dong khdng dugc phep buy ngang hgp dong, de thay doi hgp dong cac ben phai thda thuan song phUOng de buy bd hoac ky mdt hgp dong hoan doi ddi ngugc cho ky han cdn lai cua hgp dong vdi ben thfl ba, vdi dieu kien cd bU
* Trudng Dgi hgc ThUdng mgi
ddng y cua ddi tac.
Cd ba loai hgp ddng hoan doi thdng dung la:
Hgp dong hoan doi hoi doai (foreign exchange swap) la mdt hgp ddng ma hai ben thda thuan hoan doi dong tien thdng qua mdt hgp dong giao ngay va cam ket mua lai bang mdt hgp ddng ky ban ngoai te'''. Thuc chat hop dong hoan doi hoi doai giong nhU hgp dong ban va mua mdt dong tien, tai thdi diem ky hgp dong ban theo ty gia giao ngay va dao han hgp dong mua lai theo mdt ty gia ky ban dugc CO dinh tai thdi diem ky hgp dong. Sfl dung cac hgp ddng hoan doi hoi doai trong trudng hgp nham giam thieu rui ro ty gia hoi doai khi doanh nghiep cd nguon thu tuong lai bang ngoai te hoac thay the cho viec vay ngoai te de dau tu thi cd the thuc hien
hoan doi dong ndi te lay dong ngoai te de dau tU ma khdng phai chiu rui ro ty gia.
Hgp dong hoan doi tien te (Cross curency swap) la hgp dong trong dd hai ben thda thuan hoan doi ddng tien mat lien quan den goc va lai gifla hai dong tien, giao dich hoan doi tien t§ la viec trao doi hai ddng tien khac nhau vdi cung mdt ty gia trao ngay tai ngay hoan doi va ngay dao han hgp dong'^), Thuc chat hgp dong hoan doi tuong tfl nhu mdt giao djch di vay va cho vay gifla hai ben, cac ben se thanh toan cho nhau lai bang dong tien vay tren cd sd mflc lai suat cam ket theo hgp dong hang thang. Doanh nghiep sfl dung hgp dong hoan doi tien te nham han che rui ro ty gia khi chuyen nguon von vay hoac von dau tu bang ngoai te huy ddng tfl
40> Tap chf nghien cuTu Tdi chfnh ke'todn
(^ Sd 06 (83)-2010
NGHIEN Cl/U TRAO D 6 I nudc ngoai sang dong ndi te
sfl dung trong nudc, tao ra su phu hgp ve dong tien gifla co cau tai san va ngudn vdn dong thdi tiet kiem dugc chi phi lai trong trudng hgp vay von tap trung va sfl dung phan tan d nhieu quoc gia khac nhau.
Hgp dong hoan doi lai suat (Interest rate swap) la hgp ddng trong dd hai ben trao ddi ddng lai suat cho nhau tren cO sd mdt so tien goc danh nghia nhat dinh theo lich thanh toan cd dinh'^'. Thdng thudng hgp ddng hoan doi lai suat thudng lua chgn cac cap hoan doi lai suat : nhan lai suat co dinh tra lai suat tha noi hoac nhan lai suat tha noi tra lai suat co dinh. Sfl dung hgp dong hoan doi lai suat nham ban che rfli ro lai suat bien ddng khi hgp dong cho phep cd dinh lai suat vay von hoac doanh nghiep cd kha nang tiep can cac khoan vay cd lai suat co dinh tUOng doi thap muon chuyen sang lai suat tha noi nham tan dung xu hudng giam lai suat de nhan thu nhap, khi hoan doi lai suat mdt ben se tiet kiem chi phi lai va mdt ben nhan thu nhap do bien ddng giam lai suat. Hgp dong hoan doi lai suat cd the giflp cac doanh nghiep quan ly dugc rui ro ve lai suat khi CO dinh dugc lai suat cfla cac khoan ng va cd the xac dinh trudc dugc chi phi lai trong khoang thdi gian co dinh.
ThUc trang sfl dung hifp dong hoan doi lai suat fl Viet Nam va cac quy djnh phap ly
Giao dich hoan doi la
giao dich phai sinh dau tien d Viet Nam theo quyet dinh sd 430/QD-NHNN13 ngay 24/12/1997 va quyet dinh sd 893/2001/QD-NHNN ngay 17/7/2001 cua thong doc Ngan hang Nha nudc. Day la quy dinh phap ly dau tien cho phep thuc hien giao dich hoan doi, song mdi chi la nhflng giao dich hoan ddi thuan chieu gifla Ngan hang Nha nudc va ngan hang thuong mai (NHTM) khi cac NHTM du thfla ngoai te va khan hiem VND cac NHTM se hoan ddi ddng ngoai te nhan VND va dong thdi cam ket mua lai ngoai te ky ban.
Do sU phat trien cua thi trudng tai chinh trong nudc ddng thdi de dap flng dugc vdi cac dich vu tien tien cua thi trudng tai chinh quoc te, den nam 2003 ngan hang Nha nudc tiep tuc cho phep cac NHTM thUc hien mdt sd nghiep vu phai sinh nhSm phdng ngfla rui ro lai suat va rui ro ty gia.
Theo quyet dinh so 1133/QD- NHNN ngay 30/09/2003 ve quy che thuc hien giao dich hoan doi lai suat cho phep md rdng danh muc cac NHTM va cac to chflc tin dung(TCTD), cac doanh nghiep dugc sfl dung cdng cu hoan doi lai suat. Hoan doi lai suat dugc thuc hien doi vdi ca VND va ngoai te gifla cac ngan hang vdi doanh nghiep vay von tai ngan hang; gifla ngan hang vdi nhflng DN vay von tai cac to chflc tin dung (TCTD) khac, ke ca vay vdn nUdc ngoai; gifla cac ngan hang trong nUdc vdi
nhau va gifla cac ngan hang thuong mai trong nudc vdi cac TCTD nudc ngoai. Den nam 2006, NHNN tiep tuc ban hanh quyet dinh so 62/2006/
QD-NHNN ban hanh quy che thuc hien giao djch hoan doi lai suat trong dd md rdng cac giao djch hoan ddi lai suat dugc thuc hien bao gdm hoan doi lai suat mdt ddng tien (VND hoac ngoai te), gifla hai ddng tien, hoan ddi lai suat tien te cheo, hoan doi lai suat bat dau trong tUOng lai, hoan doi lai suat cdng don va dieu kien ap dung giao djch gifla ngan hang thuong mai, ngan hang hen doanh, ngan hang 100% von nudc ngoai, chi nhanh ngan hang nudc ngoai boat ddng tai Viet Nam vdi cac doanh nghiep.
Tfl khi Ngan hang Nha nudc cho phep va ndi ldng cac quy djnh quan ly da cd mdt sd ngan hang nhu Citibank, ABN thuc hien hoan doi lai suat doi vdi dong USD. Trong hgp dong vay von de thue may bay dugc giao trong thang 10/2004, Citibank ky hgp dong hoan ddi vdi Vietnam Airiines tong trj gia 106.25 trieu USD trong 12 nam, Vietnam Airlines nhan lai suat cd djnh 3,65
%/nam. Tuy nhien giao djch hoan ddi lai suat gifla hai dong tien la USD va VND thi ngan hang HSBC la ngan hang dau tien cung cap , gdi hoan doi tien Dong cho mdt cdng ty da quoc gia vdi sd von len tdi 15 trieu USD tren tai trudng Viet Nam ky ban 3 nam, trong giao djch nay HSBC se nhan dugc
Tqp chf nghien cuTu Tdi chfnh ke todn <^1
NGHIEN CD'U TRAO D 6 I ( Sd06(83)^010 )
tfl khach hang ddng USD va chuyen cho khach hang VND, ket thuc hgp dong HSBC dua cho khach hang USD va nhan lai VND. Vdi giao djch nay, khach hang da dat dugc mflc lai suat canh tranh nhat tren thj trudng ndi dja cho viec vay vdn tien Ddng ky ban 3 nam ma khdng chju bat cfl mdt rfli ro nao ve ty gia USD/VND.
Dieu dae biet la cac hgp ddng hoan ddi rui ro tin dung da dugc thl diem ap dung tai Viet Nam theo cdng van 3324/NHNN-CSTT, thang 4/2006 cho phep HSBC chi nhanh thanh phd Hd Chi Minh thuc hien. San pham hoan doi rui ro tin dung cua HSBC Viet Nam chi gan vdi rui ro tin dung cua cac loai trai phieu do chinh phu hoac cac DN Viet Nam phat hanh trai phieu ra thj trudng qudc te, cac khoan vay dai ban cfla DN Viet nam tai cac to chflc tin dung boat ddng tai Viet Nam. Hgp ddng hoan doi rui ro tin dung cho phep khach hang chuyen nhugng rui ro tin dung cho HSBC Viet Nam va ben nhan chuyen nhugng la cac chi nhanh HSBC d nUdc ngoai.
Nhu vay tfl khi NHNN cho phep thUc hien giao djch hoan doi thi ngay cang cd nhieu ngan hang tham gia thuc hien giao djch de cung cap them cho khach hang cac san pham cua thj trudng tai chinh hien dai, tuy nhien do chinh sach quan ly cua nha nudc cdn th5t chat va sU hieu biet cua doanh nghiep ve cac
cdng cu tai chinh phai sinh cdn nhieu ban che nen tfl nam 2005 den nam 2007 mdi chi cd hon 40 hgp ddng hoan doi dugc thuc hien (vu chinh sach tien te NHNN), mdt con so tuong doi nhd so vdi cac giao djch von tren thj trudng.
Tfl nam 1997 den nay de quan ly cac giao djch hoan doi, NHNN da ban hanh 3 quyet djnh cho phep sfl dung cdng cu hoan doi de phdng chdng rfli ro, theo hudng ngay cang md rdng pham vi sfl dung nham tao dieu kien cho cac cdng cu nay phat trien trong thj trudng tai chinh Viet Nam. Tuy nhien cac quyet djnh nay mdi chi dua ra cac quy djnh thuc hien hgp ddng hoan doi lai suat va phan ldn mdi chi la cac quy djnh quan ly cho cac ngan hang la ngudi cung cap djch vu cdn ve phia ngUdi sfl dung djch vu la cac doanh nghiep thi cac quy djnh de cap rat ban che. Xet ve phia cac DN tham gia giao djch, thudng rat khd khan trong viec quan ly, dae biet trong ghi chep ke toan va trinh bay thdng tin tren bao cao tai chinh. Thang 11/2009 trudc sflc ep cua Ngan hang The gidi va cua cac to chflc tin dung trong nudc, sau mdt thdi gian tri hoan Bd tai chinh da ban hanh thdng tu 210/2009/
TT-BTC ngay 6/11/2009 ve hudng dan ap dung chuan mUc ke toan qudc te ve trinh bay bao cao tai chinh (IAS 32) va thuyet minh thdng tin ddi vdi cdng cu tai chinh (IFRS 07), thdng tu nay cd hieu luc thi hanh vao ky lap bao cao
tai chinh cfla nam 2011, tflc la sau hon mdt nam nfla mdi ap dung ke tfl ngay ban hanh.
Mac du thdng tu dugc ban hanh song ndi dung chfl yeu cfla thdng tu gan nhu mdi chi khai pha nhflng thuat ngfl va yeu cau trinh bay, thuyet minh thdng tin tren bao cao tai chinh cdn van de quan trgng nhat la viec tinh toan va ghi nhan thdng tin vao he thong ke toan de phuc vu cho viec trinh bay bao cao lai chua dugc de cap den. Do chua kjp bo sung cac nguyen tac va quy djnh mang tinh chuan mUc trong viec tinh toan va ghi nhan cdng cu tai chinh ndi chung va cfla cdng cu tai chinh phai sinh ndi rieng, nen cac doanh nghiep khi cd giao dich kinh doanh loai nay thudng tu dua ra nguyen tac ghi chep va trinh bay tren bao cao tai chinh, nd da lam anh hudng den tinh trung thuc va hgp ly cfla thdng tin dugc trinh bay tren bao cao. Chinh dieu nay da lam cho cac DN It manh dan hon trong viec tham gia vao cac giao djch kinh doanh mdi nhu vay se lam cho nang luc canh tranh cfla cac doanh nghiep Viet Nam ngay cang tut hau xa hOn so vdi cac doi tac nudc ngoai.
Ke toan hiip dong hoan doi (Swap)
Trong khi chd ban hanh cac khung phap ly ve quan ly cac san pham tai chinh phai sinh va hudng dan cu the cua thdng tu 210/2009/TT-BTC, tren co sd cac quy djnh cua IAS 32 "Trinh bay cdng cu tai 42> Tqp chf nghien cuTu Tdi chfnh ke todn
(^ Sd 06 (83)-2010 ) NGHIEN CIJU TRAO D 6 I
chinh", LAS 39 "Cdng cu tai cbinh" va IFRS 07 "Thuyet minh cdng cu tai chinh" va co che boat ddng cfla hgp dong hoan ddi, trong pham vi bai viet nay chflng tdi dua ra quy dinh ve ke toan cho hgp dong hoan ddi d cac doanh nghiep khi sfl dung cdng cu nay do ngan hang cung cap nham djnh hudng cho cac doanh nghiep trong ghi chep va trinh bay hgp dong hoan ddi nhu sau:
Nguyen tac ke toan : Theo IAS 39 cdng cu tai chinh dugc ghi nhan va trinh bay theo gia trj hgp ly, khi sfl dung cdng cu phdng ngfla rfli ro la hgp dong hoan doi gia trj hgp ly hoac luong tien cfla nhflng cdng cu nay du kien se bu trfl vdi nhflng thay doi tuong flng cua nhflng khoan muc dugc phdng ngfla do rfli ro tiem tang cfla chflng cd the anh hudng den thu nhap rdng tren bao cao. Hgp dong hoan doi sfl dung nham muc dich phdng ngfla rui ro dugc ke toan theo nguyen tac ke toan phdng ngfla rfli ro, ke toan phdng ngfla rfli ro cho hai loai la rfli ro gia trj hgp ly va rfli ro ddng tien. Tuy nhien do tinh chat phflc tap cfla khoan muc dugc phdng ngfla va ban than cdng cu phdng ngfla cung nhu ngudi lam ke toan cd the tiep can vdi ky thuat ke toan phdng ngfla rui ro nen chflng tdi dua ra phUOng phap ke toan phdng ngfla rfli ro cho cac hgp ddng hoan doi la ke toan phdng ngfla rfli ro gia trj hgp ly.
Ke toan phdng ngfla rfli ro gia trj hgp ly : ghi nhan ban dau khoan muc dugc phdng ngfla vao ndi bang theo gia trj hgp ly, thay ddi gia trj hgp ly cfla khoan muc dugc phdng ngfla ghi nhan vao bao cao ket qua kinh doanh. Ghi nhan hgp ddng hoan ddi d ngoai bang va dugc trinh bay nhu mdt chi tieu bo sung tren thuyet minh bao cao tai chinh, thay ddi gia trj hgp ly cfla cdng cu phdng ngfla rui ro dugc ghi nhan vao bao cao ket qua kinh doanh.
Tuy nhien de cd the ghi nhan dugc theo phuong phap phdng ngfla rfli ro gia trj hgp ly thi dieu quan trgng nhat la phai xac djnh dugc gia trj hgp ly cfla khoan muc dugc phdng ngfla va cdng cu phdng ngfla tai ngay ghi nhan, viec djnh gia cfla cac hgp dong dugc xac djnh nhu sau:
Xac djnh gia trj hgp ly cua cac hgp ddng hoan doi
xac djnh trudc tfl khi ky hgp ddng nen trong thdi gian hieu luc cua hgp ddng gia trj hgp ly cua hgp ddng hoan ddi . Viec djnh gia hgp ddng hoan ddi tinh theo phuong phap ndi suy tfl hgp ddng giao ngay tai thdi diem djnh gia. Thdng thudng de djnh gia can cfl vao ty gia giao ngay tai thdi diem djnh gia cdng vdi chi phi lai (tien vay de mua ngoai te theo ty gia trao ngay) trfl thu nhap phat sinh do dau tu trong khoang ky ban cdn lai cua hgp ddng(thu nhap nhan dugc do dau tu de chd thanh toan khi dao ban hgp ddng), nhu vay gia trj hgp ly cfla hgp ddng hoan ddi hoi doai dugc xac djnh tuong tu nhu gia trj hgp ly cua hgp ddng ky ban ngoai te nhu sau:
Trong dd : Ra la lai suat tham chieu cfla ddng tien A theo ky ban
Rb la lai suat tham chieu Gia trj hgp ly
cua Swap hoi . doai
Trj gia hgp dong theo ty gia trao ngay dong tien A/ddng tien B
1 + Rb 1 + Ra
Djnh gia hgp ddng hoan doi hdi doai
Hgp ddng hoan doi hdi doai cd gia trj bang 0 tai ngay hieu luc cfla hgp dong vi thuc hien hoan doi hai dong tien theo ty gia trao ngay, sau ngay hieu luc cfla hgp dong ty gia ngoai te bien ddng nen gia trj hgp ly cfla hgp dong thay doi, do tai ngay ket thuc hgp ddng thuc hien hoan ddi ngUgc lai theo ty gia ky ban da dugc
cua ddng tien B theo ky ban Djnh gia hgp dong hoan doi tien te
Gia trj tai ngay hieu lUc cfla hgp ddng hoan doi tien te bang 0 do hai ddng tien dugc hoan doi theo ty gia giao ngay, sau ngay hieu luc ty gia giao ngay, lai suat vay va cho vay thay doi nen gia trj hgp ly cua Swap tien te thay doi. Khi dd de xac djnh gia trj hgp ly cua swap tien te tinh NPV cua Tqp chf nghien cufu Tdi chfnh ke todn <43
NGHIEN cd'u TRAO D 6 I ( So 06(83)^010 ) tflng ddng tien lai sau dd quy
ve mdt ddng tien chung theo ty gia giao ngay tai thdi diem djnh gia:
Dinh gia hgp dong hoan doi lai suat
Cung giong nhU cac hgp dong hoan doi khac gia trj
la thu nhap, trong trudng hgp ngugc lai ke toan ghi nhan khoan Id la chi phi. Do hgp dong hoan doi lai suat khdng phat sinh sU trao doi ddng tien nen hgp dong khdng trinh bay trong bao cao tai chinh, ke toan chl ghi nhan sU bien ddng ddng lai suat tai thdi diem
Gia trj hgp ly
cua Swap ti4n NPV dong lai cua (Jong tien A
NPV dong lai cua (36ng ngoai t$ B quy d6i ve <j6ng tien A theo ty gia
cfla hgp ddng hoan doi lai suat bang 0 tai ngay hgp dong hieu luc, sau ngay dd lai suat thj trudng thay doi nen gia trj hgp ly cfla hgp dong hoan doi lai suat thay doi. Xac djnh gia trj cfla hoap dong tren co sd du bao ddng tien mat tUOng lai cua hgp dong ma hai ben thnh toan theo gia trj hien tai tai thdi diem djnh gia, ddng tien lai theo lai suat ccd djnh da dugc xac dinh tuy nhien ddng tien lai theo lai suat tha noi chua xac djnh nen phai sfl dung dudng cong lgi suat de djnh gia.
Ke toan htfp dong hoan ddi lai suat
Hgp ddng hoan doi lai suat khdng cd sU trao doi ddng tien, tien lai dugc tinh toan tren mdt so tien quy udc, tflc la hai ben hoan doi cho nhau tren mdt sd tien danh nghia cua hgp dong. Cac ben tham gia vao hgp dong hoan doi chi thanh toan phan chenh lech lai suat khi den ky han thanh toan. Neu hgp dong swap cd lgi ke toan ghi nhan khoan lai
phat sinh. Chang ban, mdt hgp dong swap lai suat ky nhu sau ben A tra cho ben B mdt ty le lai suat bang lai suat tha noi (LIBOR) cdng 0,5% de doi lai ben B cho ben A hudng ty le lai suat co dinh la 3%/nam.
Den ky thanh toan lai suat tha noi la 1%, A phai tra cho B la 1,5% do dd sau khi bu trfl A se nhan dugc so tien lai vdi lai suat \a 1,5%(3%-1,5%).
Ke toan cac hgp dong vay ng cd sfl dung cdng cu swap lai suat, ghi nhan trong qua trinh thuc hien hop dong nhu sau:
Ghi nhan ban dau: khoan muc can phdng ngfla ghi nhan theo gia trj hgp ly tai thdi diem phat sinh, khdng ghi nhan hgp ddng hoan doi lai suat vao ndi bang, cd ghi nhan ngoai bang tren thuyet minh bao cao tai chinh.
Khi nhan khoan no vay bang hgp dong tin dung, no tai san thue tai chinh : ;.,,
N g l l 2 - T G N H
hoac Ng 212 - Tai san thue tai chinh
Cd 342- Ng dai ban Cd 341- Vay dai ban Ghi nhan tiep theo : djnh ky khi thanh toan lai vay hoac lai thue theo cam ket trong hgp dong theo lai suat tha noi:
Ng 241 - Chi phi dau tu xay dung cO ban dd dang
Ng 635-Chi phi tai chinh C d l l 2 - T G N H
Cd 335 - Chi phi tra trudc Khi hgp dong hoan doi lai suat den ky ban thanh toan, hai ben thanh toan cho nhau ddng chenh lech lai gifla lai suat tha noi va lai suat co dinh, neu bien ddng lai suat cd lgi chenh lech lai ghi nhan thu nhap, trudng hgp ngUgc lai ghi nhan la chi phi, phan chenh lech nay se bu dap rui ro cho ddng lai cfla hgp dong vay, ke toan ghi:
No 112 - TGNH (chenh lech gifla lai suat co djnh va tha noi)
Cd 515,241...
hoac Ng 635, 241...
Cd 112 - TGNH (chenh lech gifla lai suat cd dinh va tha noi)
Ke toan hgp dong hoan ddi tien te
Hgp dong hoan doi tien te la mdt hgp dong trao doi ngoai te dugc thuc hien gifla hai dong tien khac nhau, swap tien te cd su chuyen giao cua so tien thuc te cua hgp dong hai lan, lflc bat dau va ket thuc swap. Hgp dong swap khdng
44> Tqp chf nghien cufu Tdi chfnh ke'todn
(^ Sd 06 (83) - 2010 NGHIEN CD'U TRAO D 6 I
dugc phan anh tren bang can doi ke toan do nd la mdt hgp ddng chuyen ddi tfl dong tien nay sang dong tien khac theo ty gia cam ket trong hgp ddng.
Swap tien te thudng dugc thuc hien cho cac khoan cdng ng dugc thuc hien bang ddng tien nay nhUng khi sfl dung tien trong kinh doanh bang dong tien khac, swap sfl dung nhu cdng cu bao hiem rfli ro bien ddng ty gia hdi doai, ke toan swap tien te nhu sau:
Ghi nhan ban dau: khoan muc can phdng ngfla ghi nhan theo gia trj hgp ly tai thdi diem phat sinh, khdng ghi nhan hgp ddng hoan doi tien te vao ndi bang, cd ghi nhan ngoai bang tren thuyet minh bao cao tai chinh.
Khi vay von hoac nhan von dau tu bang ngoai te, ghi nhan von theo ty gia giao djch tai ngay phat sinh :
Ng TK 112(1122) - TGNH
CdTK34L343,411...
Dong thdi: Ng TK 007 - Ngoai te nhap quy
Theo hgp ddng hoan ddi DN se chuyen doi ddng tien thanh dong ndi te de sfl dung theo ty gia giao ngay tai thdi diem chuyen ddi:
Ng TK 112 (1121) - TGNH
Ng TK 635 (Cd 515) - Thu nhap (Chi phi) tai chinh (chenh lech ty gia)
Cd TK 112(1122) - TGNH
Ddng thdi: Cd TK 007 - Ngoai te xuat quy ; .
Ghi nhan tiep theo: hai ben thanh toan cho nhau ddng chenh lech lai gifla ddng cbi phi lai cua ddng tien nhan hoan ddi va ddng thu nhap lai cfla ddng tien hoan ddi, neu bien ddng lai suat cd lgi chenh lech lai ghi nhan thu nhap, trudng hgp ngugc lai ghi nhan la chi phi, phan chenh lech nay se bu dap rui ro cho idioan von da nhan neu ty gia hdi doai bien ddng, ke toan ghi:
Ng 112 - TGNH (chenh lech gifla lai suat ddng tien nhan hoan ddi va ddng tien hoan ddi)
Cd 515, 241.
•li. U : - i ! > ,
hoac Ng 635, 241...
Cd 112 - TGNH (chenh lech gifla lai suat ddng tien nhan hoan ddi va dong tien hoan ddi)
Ket thflc thdi ban cfla hgp ddng hai ben se hoan ddi ngugc lai ddng tien theo ty gia tai ngay hgp ddng cd hieu luc (tv gia giao ngay tai thdi diem ket thflc hgp ddng bien ddng se khdng anh hudng den ddng tien thanh toan de nhan lai ngoai te da hoan ddi) da cam ket:
Ng TK 112 (1122) - TGNH (ty gia giao djch)
Ng TK 635 (Cd 515) - Thu nhap (Chi phi) tai chinh (chenh lech ty gia)
Cd TK 112(1122) - TGNH (ty gia giao ngay tai
Tqp chf nghien cuTu Tdi chfnh ke todn ^ 5 ngay hgp ddng cd hieu lUc)
Ddng thdi: Ng TK 007 - Ngoai te nhap quy
Ke toan hUp dong hoan ddi hoi doai
Hgp ddng hoan ddi hoi doai la mdt hgp ddng trao ddi ngoai te dugc thuc hien gifla hai ddng tien khac nhau, cflng gidng nhu swap tien te nd cd sU chuyen giao cua sd tien thuc te cua hgp ddng hai lan, lflc bat dau va ket thflc swap.
Hgp ddng swap khdng dugc phan anh tren bang can ddi ke toan do nd la mdt hgp ddng chuyen ddi tfl ddng tien nay sang ddng tien khac tai thdi diem bat dau hgp ddng theo ty gia giao ngay va luc ket thflc hgp ddng theo ty gia ky ban.
Ghi nhan ban dau: khi hgp ddng thuc hien khdng ghi nhan hgp ddng hoan ddi hdi doai vao ndi bang, cd ghi nhan ngoai bang tren thuyet minh bao cao tai chinh.
Theo hgp ddng hoan ddi DN se chuyen ddi ddng tien thanh ddng ndi te de sfl dung theo ty gia giao ngay tai thdi diem chuyen ddi:
Ng TK 112 (1122) - TGNH
Cd TK 112(1121) - TGNH
Ddng thdi: Ng TK 007 - Ngoai te nhap quy
Ket thuc thdi ban cfla hgp ddng hai ben se hoan doi ngugc lai ddng tien theo ty gia ky ban (ty gia giao ngay tai thdi diem ket thflc hgp ddng
NGHIEN Cl/U TRAO 0 6 l ( So 06 (83) - 2010 )
bien ddng se khdng anh hudng den ddng tien thanh toan de nhan lai ngoai te da hoan ddi) da cam ket:
Ng TK 112 (1121) - TGNH (ty gia ky ban)
Ng TK 635 (Cd 515) - Thu nhap (Chi phi) tai chinh (chenh lech ty gia)
Cd TK 112(1122) - TGNH (ty gia ghi sd)
Ddng thdi: Ng TK 007 - Ngoai te xuat quy
Trinh bay bao cao tai chinb
Tai thdi diem bao cao sau khi xac dinh dugc gia trj hgp ly cua khoan muc phdng ngfla rui ro va gia trj hgp ly cfla hgp ddng hoan ddi, ke toan ghi nhan khoan muc phdng ngfla va hgp ddng hoan ddi theo gia trj hgp ly, chenh lech gifla gia trj ghi sd va gia trj hgp ly ghi nhan vao bao cao ket qua kinh doanh, song do khoan nay de bu dap rui ro cho khoan muc dugc phdng ngfla nen chflng la cac khoan lai Id chUa thuc hien nen de phuc vu cho viec trinh bay bao cao tai chinb ke toan dieu chinh lai gia tri cfla khoan muc dugc phdng ngfla va cdng cu phdng ngfla theo gia trj hgp ly.
Xac djnh lai gia trj hgp ly cua khoan muc dugc phdng ngfla ke toan ghi:
NgTK 341,342, 411...
Cd TK 515 - Thu nhap tai chinh (chenh lech tang gia
trj ghi sd va gia trj hgp ly cua khoan vay)
hoac Ng TK 635 - Chi phi tai chinb (chenh lech giam gia trj ghi sd va gia trj hgp ly cua khoan vay)
CdTK 341,342,411...
Xac djnh gia trj hgp ly cua cdng cu hoan ddi ke toan ghi:
Ng TK 228 - Dau tu dai ban khac (chi tiet hgp ddng hoan ddi)
Cd TK 515 - Thu nhap tai chinb (lai do gia tri hgp ly cua hgp ddng hoan ddi) hoac Ng TK 635 - Chi phi tai chinh (Id do gia trj hgp ly cfla hgp ddng hoan ddi)
C d T K 2 2 8 - D a u t U d a i ban khac (chi tiet hgp ddng hoan ddi)
Cac khoan lai va id dugc ghi nhan se chuyen ve tai khoan 421, chung se dugc luu gifl tren tai khoan nay ma khdng tinh vao lgi nhuan rdng de phan phdi trong ky (phan Id la rui ro cd the tinh ngay vao lai rdng de phan phdi), chung se dugc luu gfli tren tai khoan 421 cho tdi khi khoan muc phdng ngfla va cdng cu phdng ngfla dflng ghi nhan, luc dd cac khoan tich luy nay se dugc tinb toan vao lai rdng tai ky dflng ghi nhan cdng cu
t a i c h i n h . '••-'. i.^i vi] i
Thuyet minh thdng tin Theo IFRS 7, cdng cu phdng ngfla rui ro can phai
dugc thuyet minh chi tiet tren thuyet minh bao cao tai chinh ve cac ndi dung sau :
- Thuyet minh chinh sach ke toan phdng ngfla rui ro ma doanh nghiep ap dung
- Thuyet minh rd cac rui ro dugc phdng ngfla va cac cdng cu dung phdng ngfla rui ro.
- Thuyet minh rd gia trj hgp ly cfla cdng cu phai sinh dung phdng ngfla rfli ro.
- Thuyet minh khoan lai hay Id tfl cdng cu phdng ngfla rfli ro va cac rui ro dugc phdng ngfla.
(1), (2), (3) Mac Quang Huy, chuong 14, Cam nang ngan hang dau tu, NXB Thong ke 2009
Tai lif u tham khao
1. MBA Mac Quang Huy, Cam nang ngdn hdng dau tu, NXB Thong ke 2009.
2. Lis 32, MS 39, IFRS 07.
2. FASB Statements No. 149, Amendment of statement
133 on derivative instruments and hedging activities. No.
155, Accounting for certain hybrid financial instruments, and No. 156, Accounting for servicies of fitiancial assets, 6/2006
3. New financial instruments standards FRS 25& FRS 26, 6/2006
Tqp chf nghien cuTu Tdi chfnh ke'todn
ii ta/JMK^TBffflSUZWHa ^ •.
