C H I N H S A C H S. T H I T R U d l M G T A I CHilMH - TIEIM T E
K e t o a n cac c o n g c u ngoai hoi phai ainh t h e o gia t r j hgp \^ t§u cac t o chuc t i n dung Viet IMam
ThS. H 6 H A N H M Y - ThS. NGUYlN XUAN NHAT - ThS. NGUYEN HOANG BJNH Dai hoc Ngan hang TP. Ho Chi Minh
Theo thong le quoc te, cdc cong cu ngoai hoi phai sinh duac ghi nhan va trinh bay tren bdo cdo tdi chinh (BCTC) theo gid tri hap ly (GTHL). O Viet Nam, Men nay cdc cong cu ngoai hoiphdi sinh chua duac ghi nhan vd xdc dinh theo GTHL, do do CO khodng cdch ddng ke trong xu ly ke todn so v&i cdc quy dinh cua quoc te, Bdi viet ndy se tap trung phdn tich thuc trgng ke todn cdc cong cu ngoai hoiphdi sinh tgi cdc to chuc tin dung (TCTD) Viet Nam, tie do dua ra cdc de xuat nham hoan thien ke todn cdc cong cu ngogi hoiphdi sinh tgi cdc TCTD Viet Nam, trong do co viec dp diing GTHL.
Tir khoa: gid tri hop ly. cong cu ngoai hoi phai sinh.
1. Gidi thieu
^ r o n g qua trinh hdi nhap kinh t l qudc te, he thdng tai chinh Viet Nam da cd nhOng budc tien dang ke theo hudng hdi
" nhap vdi thdng le va chuan muc quoc te dugc chap nhan chung. Chinh sach ngoai hdi da cd nhCrng thay ddi quan trgng, mgt sd quy dinh da thdng thoang hon. Trong bdi canh do, thj truong ngoai hii Viet Nam cd nhirng budc phat triin dang khich le va kinh doanh ngoai te trd thanh mot trong nhiTng nghiep vu quan trgng ciia cac ngan hang thuong mai (NHTM). Ben canh do, cac doanh nghiep Viet Nam cung diing trudc nhieu riii ro do thay d i i ty gia trong cac giao djch thuong mai qudc t l . Vi vay, viec triin khai cac nghiep vu ngoai
hdi phai sinh dugc cac NHTM quan tam khong chi nham muc dich kinh doanh, dau CO tim kiem loi nhuan ma cdn nham bao hiem riii ro ty gia cho cac khach hang va chinh ban than ngan hang. Cdng cu ngoai hdi phai sinh bao gom: Nghiep vu ky han tien te, nghiep vu hoan ddi tiln te, nghiep vu tuong lai tien te va nghiep vu quyen chgn tien te. Mgt trong nhiing dilu kien de khuyen khich viec sii dung cac cdng cu ngoai hoi phai sinh ta phai cd thi trudng ngoai hIi phai sinh hoat dgng viing manh ben canh hanh lang phap ly ddy dii va dong bg ve cac quy che, to chiic bg may, ca che tai chi'nh, chudn muc k l toan (CMKT) v^
cac hudng din k l toan.
2. Khung phap ly c h i do k l toan ViSt Nam lien quan den cdng cu ngoai hoi phai sinh
3 6 \P CHI KHOA HQC & DAO TAO NGAN HAK SO 159-IHANG a
Chfnh s a c h S t h i t r u o n a Tai chfnh - Tien t e .V.
iiM'
Ngan hang Nha nuoc Viet Nam (NHNN) da thiet lap mdt hanh lang phap ly cho cac boat dgng kinh doanh ngo^i hdi trong nude thdng qua viec ban hanh mgt sd van ban phap quy.
Cu the, vdi Quylt dinh 17/1998/QD-NHNN7, ngay 10/01/1998, vl quy chi giao dich hdi doai, NHNN cho phep cac TCTD thuc hien giao dich ngoai hdi giao ngay, ky ban va hoan ddi. Tilp dd, vdi Quylt dinh 1452/2004-QD/
NHNN, ngay 10/11/2004, nghiep vu tuang lai tien te va quyen chgn tien te chinh thiic dugc cho phep tren thi hudng ngoai hIi Viet Nam.
Tuy nhien, cac hudng ddn kl toan lien quan din cac giao dich ngoai hdi phai sinh tai cac TCTD hdu nhu bi bd ngd. Quylt dinh sd 160/1998/QD- NHNN2 ngay 06/5/1998 cua NHNN dugc ban hanh de bo sung mgt sd tai khoan vao he thdng tai khoan ke toan ciia cac TCTD nhdm hudng dan cac TCTD bach toan cac giao dich ky han va hoan doi. Nam 2006, NHNN ban hanh chi do ke toan nghiep vu ngoai hdi phai sinh tai cac TCTD qua Quylt dinh s6 29/2006/QD-NHNN (ngay 10/7/2006) va Cdng van si 7404/NHNN- KTTC (ngay 29/8/2006). Theo cac van ban nay, cac cdng cu ngoai hdi phai sinh dugc ghi nhan lan dau theo gia tri giao dich; trong qua trinh theo ddi (cho den khi hop dong ngoai hdi phai sinh dugc thuc hien) thi cac hgfp ddng phai sinh thuong xuyen dugc danh gia lai, ghi nhan tren sd sach ke toan theo gia tri thi trudng; ddng thoi cac khoan lai (l6) chua thuc hien ciia TCTD lien quan den cac hgp ddng phai sinh dugc xac dinh hgp ly. Tilp den, vdi Quylt dinh sd 16/2007/QB- NHNN (ngay 18/4/2007) vl chi do BCTC ddi vdi cac TCTD, viec cdng bd thdng tin ve cdng cu tai chinh phai sinh (CCTCPS) tren BCTC cua cac TCTD tuong ddi ddy du, chi tilt cdn thilt cho cac ddi tugng sii dung thdng tin khac nhau.
Theo dd, cac TCTD phai cdng bo nhirng thong tin chu yeu sau day: Chinh sach k& toan ap dung doi vdi cac CCTCPS va ke toan phong ngira riii ro (nlu cd); loai CCTCPS dugc mua/ban; quy mo mua/ban; gia tri rong ve tai san/cdng ng theo gia tn thi trudng ciia cac CCTCPS; trinh bay chi tilt gia tri cua cac CCTCPS theo gia ngay hieu luc hgp ddng (gia glc) va theo gia tai ngay lap
BCTC (gia thi trudng); cac khoan thu/chi tu cac CCTCPS; thuylt minh vl chinh sach quan ly rui ro, ban miic nii ro va cdng cu dirge su dung de quan ly rui ro lien quan den cac CCTCPS; mure do cac loai riii ro thanh khoan, nii ro tin dung, riii ro lai suat, riii ro ty gia va riii ro gia ca khac. Nhu vay, cac yeu cau trinh bay thdng tin ve CCTCPS tren BCTC phan nao da dap ling yeu cau can cong bd theo cac CMKT qudc tl IAS 32, IAS 39 va chuan muc BCTC qudc te IFRS7.
Tuy nhien, each xir ly ke toan neu tren ddi vdi cdng cu tai chinb (CCTC) noi chung va ddi vdi CCTCPS ndi rieng van con nhieu diem chua phu hgp vol thdng le ke toan qudc te. Cac nguyen tac kl toan nhu ddn tich, phu hgfp, than trgng khong dugc tuan thu, do do ket qua kinh doanh trong ky se khong dugc phan anh chinh xac. Ben canh dd, cac yeu cau ve cdng bd thdng tin tren cac BCTC lien quan den CCTC cung chua hoan toan dap irng nhu cau ciia cac ddi tugng sir dung thdng tin khac nhau.
Be dap irng nhu cau ghi nhan kip thai, chinh xac tinh hinh bien dgng cac loai CCTC nay va la dieu kien thuc day cac TCTD manh dan da dang hda cac loai CCTCPS tren thi trudng ngoai hdi, Bg Tai chinh ban hanh Thong tu 210/2009/
TT-BTC (ngay 06/11/2009) hudng ddn ap dung CMKT qudc te ve trinh bay BCTC va thuyet minh thdng tin doi vdi CCTC, ap dung cho tat ca cac don Vl thugc mgi ITnh vuc, mgi thanh phan kinh te tai Viet Nam. Thdng tu nay quy dinh ap dung CMKT qudc tl IAS 32- CCTC: Trinh bay;
va chudn muc BCTC qudc tl IFRS 07- CCTC:
Thuyet minh. Thdng tu hudng dan viec trinh bay va thuyet minh ve CCTC de giup cho nguoi sir dung BCTC danh gia sir anh hudng cua CCTC den tinh hinh tai chinh va ket qua kinh doanh cua don vi, danh gia ban chat cung nhu pham vi cua cac rui ro phat sinh tir CCTC va each thirc quan tri riii ro cua don vi. Thdng tu cd hieu luc de trinh bay va thuylt minh cac CCTC tren BCTC tir nam 2011 trddi.
3. K I toan cac cong cu ngoai hIi phai sinh tai cac to chiic tin dung Viet Nam
Nguyen tac hach toan co ban ciia kl toan Viet Nam tren co sd la gia goc. Mat dii GTHL da
IHANG 8.2015-SO 159 AP CHI KHOA HQC & DAO TJfiO NGAN HAN 3 7
^'^fijI^Chinh s a c h S i t h i t r u o n a Tai chinh • Tien t e
dugc d l cap din tir hon 10 nam nay va lan dau tien dugc dinh nghTa trong VAS 14- Doanh thu va thu nhap khac, nhung vai trd cua GTHL cdn kha md nhat trong k l toan tai Viet Nam. Trong khi dd d nhieu qudc gia trong nhiing nam gan day da ap dung cac co sd dinh gia tai san theo gia thi trudng thay the dan nguyen tac gia goc nham hudng den viec cung cap BCTC theo GTHL. Ben canh do, Uy ban Chudn muc ke toan qudc te (lASB) va Ban Cac chuan muc ke toan tai chinh (FASB) ciing ung hd sir dung GTHL trong he thdng ke toan. Khi cac tai san dugc do ludng vdi ciing mgt co sd dinh gia se dap ling nhu cau thdng tin de hieu va cd the so sanh cho cac ddi tugng sii dung BCTC. Do do, nham dap irng yeu cau bgi nhap kinh te qudc te va de ke toan Viet Nam hoi nhap vdi ke toan qudc te thi ke toan theo GTHL la mgt lira chgn tat yeu. Khi do GTHL se trd thanh co sd dinb gia quan trgng trong he thdng ke toan Viet Nam.
Hien nay ciing vdi su phat trien cac nghiep vu mang tinh truyen thdng, cac NHTM da khong ngimg phat trien nghiep vu cdng cu phai sinh tien te. Viec hach toan ke toan nghiep vu nay tai cac NHTM thuc hien theo Cong van 7404/
NHNN-KTTC (ngay 29/8/2006), chua cd quy dinh nao khac de bd sung, chinh sua trong nhiing nam qua mac dii ca sd dinh gia tai san trong ke toan d nhieu quoc gia da cd sir thay ddi, viec dinh gia theo GTHL phat trien manh trong k l toan, nhat la trong cac hoat dgng lien quan den CCTC. Sau day la noi dung xoay quanh viec ra soat cac quy dinh ve ke toan nghiep vu ky ban tien te va quyen chgn tiln te tai cac TCTD cd van dung GTHL hay khong va nhiing vdn d l lien quan khac de tir dd lam ca sd d l xudt cho viec thay ddi.
3.1. Nghiep vu ky han tien te
Khi thuc bien mgt hgp d i n g nghiep vu ky ban ngoai te da tao ra trang thai md ve ngoai te cho TCTD, do dd TCTD se ddi dien vdi nii ro ty gia. Nguyen tac hach toan nghiep vu nay la ghi nhan kjp thoi lai/lo do biln ddng ty gia vao bang can dii k l toan (BCDKT), bao cao kit qua kinh doanh (BCKQKD). Cu thi la TCTD cdn phai ghi nhan ngay trang thai md v l ngoai te sau mdi
nghiep vu mua/ban ngoai te ky han; trong thoi*
gian hieu luc cua hgp ddng, thuong xuyen (djnh ky ngay, thang hoac quy- thai diem lap BCTC) phai xac dinh lai gia tri hgp ddng ky ban ngoai te theo gia tri thi trudng de ghi nhan lai/ld phat sinh chua thuc hien tren BCDKT. Cuoi nam, chenh lech ty gia ciia hgp ddng ky han dugc ket chuyen vao tai khoan thu/tai khoan chi ve cac CCTCPS tien te. Cu the nhu sau:
- Theo nguyen tac hach toan nay thi vao thai diem ky hgp ddng mua/ban ky han ngoai te, TCTD phai xac djnh va ghi nhan ngay chenh lech giiia ty gia ky ban ciia hgp ddng va ty gia thirc t l giao ngay tai ngay ky hgp ddng de theo doi va phan bd tuyen tinh vao tai khoan Thu tir cac CCTCPS tiln te/tai khoan Chi tir cac CCTCPS tiln te- giao dich ky han (tai khoan 723 va tai khoan 823). Trong thdi gian hieu luc cua hop dong, gia trj hgp ddng dugc danh gia lai theo ty gia chinb thiic do NHNN cdng bd hoac ty gia mua giao ngay ciia TCTD dd khi co che Nha nude cho phep va chenh lech dugc phan anh vao tai khoan chenh lech danh gia lai CCTCPS (TK 633). Tai thdi diem thuc hien hgp ddng, danh gia lai hgp dong lan cuoi. Cuoi nam tai chinh, so du dugc ket chuyen vao tai khoan Thu/tai khoan Chi v l cac CCTCPS tiln te. Nhin chung, each hach toan nay chua ghi nhan cac tai san/ng phai tra CCTCPS theo GTHL. Ben canh do, NHNN chua phan biet ke toan CCTCPS nham muc dich kinh doanh va muc dich phong ngira riii ro, chua phan biet thanh toan vao ngay dao han tren ca so thuan hay thanh toan dua tren su chuyen giao tai san CO sd.
- Ngay kbi ky hgp ddng mua/ban ky ban ngoai te tbi TCTD phai ghi nhan Cam kit giao dich ky han (tai khoan 4741), gia trj giao dich ky han (tai khoan 4742), thanh toan ddi vdi cac cdng cu phai sinh (tai khoan 4862). Chenh lech (Dir Ng- Du Cd) ciia tai khoan 4862 dugc trinh bay tren BCDKT, cu thi n l u Du Ng> Du Cd thi trinh bay vao phdn tai san, n l u Du Cd> Du Ng thi trinh bay vao phdn N g phai fra. Viec trinh bay gia tri cac hgp ddng phai sinh tiln te (trong do co hgp ddng ky han) tren BCDKT va thuylt minh BCTC theo gia tri rdng khong phan anh diing
3 8 AP CHI KHOA HQC & DAO TAO NGAN HAN SO 159-IHANG 8.
Chfnh s a c h S. t h i t r u o n a Tai chfnh - Tien t e m-
thyc te tmh hinh tai san, ng phai fra CCTCPS ciia TCTD. Do do, cac riii ro lien quan den cac hgp dong ky ban ciing khong t h i hien ro tren cac BCTC.
Nhu vay, nguyen tie va phuong phap k l toan theo Cdng van 7404/NHNN-KTTC cd hudng din viec van dung GTHL. Tuy nhien, quy dinh nay vdn chua phu hgp vdi CMKT qudc t l va viec hach toan ke toan phiic tap ban. Do dd, nhom tac gia de xuat nhiing noi dung sau day ddi vdi k l toan nghiep vu ngoai hdi ky han:
Thu nhat, ve nguyen tdc hach todn - Can phan biet ke toan CCTCPS giiia muc dich kinh doanh va muc dich phong ngira nil ro (phong ngira rui ro dong tien thanh toan trong tuong lai, phong ngira nil ro khoan ddu tu thudn tai nude ngoai); phan biet thanh toan vao ngay dao ban tren co sd thuan hay thanh toan dua tren su chuyen giao tai san co sd.
- Khi ky hgp ddng mua/ban ngoai te ky ban nen bd phan bach toan noi bang ddi vdi nghiep vu nay ma chi ghi nhan theo doi ngoai bang gia tri cam ket giao dich ky ban.
- Khi lap BCTC, trong thdi gian hgp dong cdn hieu luc, ke toan phai danh gia lai hgp ddng ky ban ban theo ty gia giao ngay tai thdi diem danh gia de so sanh vdi gia trj cua hgp ddng theo ty gia ky ban. Gia tri hien tai ciia sd tien udc tinh phai thu hoac so tien udc tinh phai tra tir thdi diem bao cao den thdi diem dao han hgp ddng dugc ghi nhan la tai san phai sinh hoac ng phai tra phai sinh va ghi nhan ddi ling vao Thu ve CCTCPS tiln te hoac Chi v l CCTCPS tiln te (nlu k l toan CCTCPS vdi muc dich kinh doanh) hoac ghi nhan vao vdn chii sd h\iu- chenh lech ty gia bdi doai (nlu ke toan CCTCPS vdi muc dich phong ngira nii ro). Vdi nguyen tac hach toan nay thi BCTC cua TCTD da phan anh dugc gia tri ciia hcrp ddng ky ban theo GTHL va viec hach toan trd nen don gian chii khong phiic tap nhu trudc day.
- Khong bii trir tai san CCTCPS va ng phai tra CCTCPS tren BCDKT va thuylt minh BCTC.
- Ket chuyen chenh lech ty gia hdi doai cac CCTCPS da thuc hien ngay khi thuc hien hgp ddng, khong can chd den cudi nam tai chinh.
- Bo sung tai khoan CCTCPS vdi ket cau va noi dung nhu sau:
Ben nor:
+ GTHL cua tai san phai sinh tang + GTHL cua ng phai tra phai sinh giam Ben cd:
+ GTHL ciia ng phai tra phai sinh tang + GTHL cua tai san phai sinh giam So dir b§n Ng": GTHL ciia tai san phai sinh tai thdi diem bao cao
So dir ben Cd: GTHL ciia ng phai tra phai sinh tai thdi diem bao cao.
Kbi lap BCDKT phai lay sd du chi tiet theo timg ddi tugng (timg loai hgp ddng phai sinh) cua tai khoan nay de ghi ca hai chi tieu ben "Tai san" va ben "Ng phai tra".
Md tai khoan CCTCPS- Hop ddng ky ban Thu hai, di xuat each hach todn, cu the nhu sau:
- Khi ky hap dong mua ngogi le ky han: N g TK Cam ket mua ngoai te cd ky ban (TK 9233).
- Danh gia hap dong ky han theo gid hap ly trong thai gian hieu luc hap dong:
+ Neu phat sinh lai (ky ddnh gid ddu lien) hoac lang lai (so vai lan ddnh gid Ir^rdc):
Ng TK CCTCPS- Hgp ddng ky h^n Cd TK Thu v l CCTCPS/Cd TK Chenh lech danh gia lai CCTCPS
+ Neu phdl sinh Id (ky ddnh gid ddu lien) hoac tdng 16 (so vai tdn ddnh gid trudc):
Ng TK TK Chi v l CCTCPS/ Chenh lech danh gia lai CCTCPS
Cd TK CCTCPS- Hgrp ddng ky han - Khi ddo han hap dong ky han:
+ Mua ngogi te theo hop dong da ky vdi doi tdc
* Danh gia lai hgp ddng ky han: Thuc hien tuong tu cac lan danh gia trudc.
* Ghi nhan sd tien ngoai te mua vao;
Ng TK Tien ngoai te thich hop
Cd TK Mua ban ngoai te kinh doanh (TK 4711)
* Ghi nhan so tien VND thanh toan:
Ng TK Thanh toan mua ban ngoai te kinh doanh (TK 4712): Ghi theo ty gia giao ngay
Ng TK TK CCTCPS- Hgp ddng ky han: Gia tri ghi sd
Cd TK Tiln VND thich hgp: Ghi theo ty gia ky han
IHiNG 8.2015-SO 159 kP CHI KHOA HQC & DAO T^O NGAN HAN 39
^ \U Chinh s a n h S t h i tm infna Tai chinh - Tien t e
Hoac Cd TK CCTCPS - Hgp ddng ky ban: Gia tri ghi sd.
Luuy • Co thi khong thuc hien danh gia lai hgp ddng ky ban tai ngay thuc hien hgp ddng, khi dd chenh lech GTHL tai ngay thuc hien hgp ddng va tai idn danh gia ky ke toan trudc dugc ghi nhan true tilp vao TK Thu v l CCTCPS/TK Chi v l CCTCPS.
* Kit chuyin chenh lech ty gia danh gia lai CCTCPS vao Thu nhap/Chi phi cua TCTD (niu Id ke todn phong ngira rui ro):
Ng TK Chenh lech danh gia lai CCTCPS Cd TK Thu v l CCTCPS
Hoac
Ng TK Chi v l CCTCPS
Cd TK Chenh lech danh gia lai CCTCPS
* Tat toan ngoai bang: Co TK Cam ket mua ngoai te cd ky han.
Luru y: Doi vai giao dich chuyen ddi ky ban giiia 2 ddng ngoai te, thuc chat la ban ky ban ngoai te nay va mua ky ban ngoai te khac, do do viec hach toan ddi vdi nghiep vu nay la sir ket hgp bach toan vira giao djch mua va ban ngoai te ky ban.
3.2. Nghiep vu quyen chon tien te Theo Cdng van 7404/NHNN-KTTC ddi vdi hgp ddng ban quyen chgn thi phi da nhan dugc ghi nhan la Ng phai tra do kha nang phai thuc hien nghTa vu. Ngoai trir phi da nhan, giao djch ban quyen lira chgn chi co the phdl sinh 16.
Tuong tu doi vdi hgp dong mua quyen chgn thi phi da tra dugc ghi nhan la tai san do kha nang dem lai Igi ich kinh te trong tuang lai va cd the dugc xac djnh mgt each dang tm cay.
Ngoai trir phi da tra, giao djch mua quyen lira chgn chi co the phdl sinh lai. Phi quyen chgn se dugc phan bd theo duong thang vao TK Thu/
Chi ve CCTCPS tien te trong khoang thdi gian tii khi bat dau hieu luc hgp ddng din ngay tdt toan hgp ddng. Lai/ld chua thuc hien (dugc ghi nhan tren BCDKT) se dugc xac djnh lai lien tuc (dinh ky ngay/thang/quy) trgn co sd: Gia thj trudng, gia hgp ddng ciia ddi tugng quyin chgn, khoi lugng giao djch va thdi han hieu luc ciia hgp ddng.
Phuang phap k l toan ndi tren chua ghi nhan
CCTCPS theo GTHL. Ngoai ra, khoan lai/
Id phat sinh da thuc hien chi dugc kit chuyin vao Thu/Chi v l CCTCPS tiln te vao cudi nam tai chinh. Do do, ngudi sir dung thdng tin tren BCTC cua TCTD khong danh gia chinh xac lai/ld ciia hgp ddng mua/ban quyIn chgn. Xudt phat tir nhiing ban c b l tren, nhom tac gia &t xudt mgt sd noi dung lien quan den ke toan nghiep vii quyen chgn ngoai te nhu sau:
Thif nhdt, ve nguyen lac hach todn - cdn phan biet ke toan CCTCPS vdi muc dich kinh doanh va muc dich phong ngira rui ro (phong ngira rui ro ddng tien thanh toan trong tuong lai, phong ngira rui ro khoan dau tu thuan tai nude ngoai); phan biet thanh toan vao ngay dao ban tren co sd thuan hay thanh toan dua tren sir chuyen giao tai san co sd.
- Sd tien phi da tra hoac da thu hach toan ghi tang tai san/ng phai tra quyen chgn. Ben canh do, trong thdi gian theo ddi hgp ddng quyen chon (djnh ky ngay/thang/quy) se danh gia lai gia tri ciia hgp dong quyen chgn va ghi nhan sd phat sinh lai/16 vao TK Thu/Chi v l CCTCPS tiln te nlu kg toan CCTCPS cho muc dich kinh doanh hoac vao TK chenh lech danh gia lai CCTCPS nlu kl toan CCTCPS cho muc dich phdng ngira riii ro.
- Khong bii trir tai san CCTCPS va ng phai ha CCTCPS tren BCDKT va thuylt minh BCTC.
- Ket chuyen chenh lech ty gia hdi doai cac CCTCPS da thuc hien ngay khi thuc hien hop ddng, khong can chd den cudi nam tai chinh.
B6 sung tai khoan CCTCPS- Hgp ding quyen chgn.
Thic hai, de xudt cdch hgch todn, cu the nhu sau:
- Tai thai diem ky hap dong MUA quyen chon MUA ngogi le:
+ Ghi nhdn cam kit mua quyen chon:
Ng TK Cam ket giao djch quyen chgn mua tien te (TK 9236)- Mua quyen chgn mua
+ Ghi nhdn chi phi tir viec mua quyen chon:
Ng TK CCTCPS - Hgp ddng quyIn chgn Cd TK Tien thich hgp
- Trong thai gian theo doi hap dong Mua quyen chgn Mua: Djnh ky (cudi ngay/cudi thang/ cuoi quy), xac djnh va ghi nhan lai gia trj mdi cua hgp ddng quyen chon.
4 0 ^P CHi KHOA HQC & DAO T^O NGAN HAfV SO'159-IHANG BiO«
Chfnh s a c h S. t h i t r u o n a Tai chfnh - Tien t e I • 1 J
+ Neu GTHL hap dong mua quyin chon mua tdng:
N g TK CCTCPS - Hgp ddng quyIn chgn Cd TK Thu v l CCTCPS/Chenh lech danh gia lai CCTCPS
+ Niu GTHL hap dong mua quyin chon mua giam:
N g TK Chi v l CCTCPS/Chenh lech danh gia lai CCTCPS
Co TK CCTCPS- Hgp ddng quyIn chgn - Tgi thai diem hap dong den hgn thanh lodn:
+ Neu TCTD khong thuc hien hap ddng quyin chon Mua
* Hach toan tat toan tai khoan ngoai bang:
Cd TK Cam ket giao djch quyen chon mua tien te- Mua quyen chgn mua
* Tat toan chenh lech danh gia lai hgp ddng quyen chgn (lai/ld chua thuc hien):
N g TK Chenh lech danh gia lai CCTCPS C6 TK CCTCPS- Hgp ddngquyin chgn
* Phi quyen chgn da tra trudc day dugc kit chuyen vao Chi phi
N g T K Chi v l CCTCPS
Cd TK CCTCPS - Hgp ddng quyIn chgn + Niu TCTD thuc hien hap ddng quyen chon Mua
* Hach toan tat toan tai khoan ngoai bang:
Cd TK Cam ket giao dich quyen chgn mua tien te - Mua quyen chgn mua
* Hach toan nghiep vu Mua quyen mua:
- Danh gia lai hgp ddng quyen chgn: Thuc hien tuong tu cac lan danh gia trudc
- Ghi nhan sd tien ngoai te mua vao:
N g TK Tien ngoai te thich hgp
Cd TK Mua ban ngoai te kinh doanh (TK 4711) ->Ghi nhan so tien VND thanh toan:
N g TK Thanh toan mua ban ngoai te kinh doanh (TK 4712): Ghi nhan theo ty gia giao ngay tai thdi diem tat toan
Co TK Tiln VND thich hgp: Ghi nhan theo ty gia hgp dong quyen chgn
Co TK TK CCTCPS - Hgp dong quyIn chgn:
Gia trj ghi sd
Luuy: Cd the khong thuc hien danh gia lai hgp ddng quyen chgn tai ngay thuc hien hgp ddng, khi dd chenh Idch GTHL tai ngay thuc hien hgp
ddng va tgi lan danh gia ky ke toan trudc dugc ghi nhan true tiep vao TK Thu ve CCTCPS/TK Chi v l CCTCPS.
* Kit chuyen chenh lech ty gia hoi doai vao Thu nhap/Chi phi cua ngan hang (neu la ke toan phdng ngira riii ro): Tuong tu nhu hgp ddng ky ban.
Tren day la de xuat phuong phap ke toan ddi vdi nghiep vu ky han (mua ngoai te) va nghiep vu quyen chgn (mua quyen chgn mua ngoai te) trong trudng hgp ke toan CCTCPS vdi muc dich kinh doanh va phdng ngira rui ro ddng tien thanh toan trong tuong lai; chi de cap trudng hgp cd su chuyen giao tai san co sd la hien vat, khong de cap trudng hgp thanh toan tren co sd thuan. Cac trudng hgp ban ngoai te ky han, mua quyen chgn ban ngoai te, ban quyen chgn mua/ban ngoai te dugc xu ly tuong tu dua tren nguyen tac ke toan chung.
3.3. Mot so han che khdc trong ke todn cdc cong cit ngoaii hoiphdi sinh tai cdc TCTD Viet Nam hien nay
- Ngoai nghiep vu ky ban tien te va quyen chgn tien te da dugc de cap d tren, theo Cdng van 7404/NHNN-KTTC, GTHL chua dugc ap dung trong ke toan cac CCTCPS khac tai cac TCTD nhu nghiep vu tuong lai tien te, nghiep vu hoan ddi tien te.
- Hgp ddng hoan doi tien te la mgt thoa thuan rang bugc mang tinh phap ly giiia hai ben de trao ddi hai loai ddng tien khac nhau theo thdi ban thoa thuan va cudi thdi han, cac ben phai tra lai cho nhau khoan tien goc ban dau vdi ty gia tai thai diem bat dau giao djch. San pham phai sinh nay luon cd su trao ddi tai san co sd va do do, ngoai viec hoan ddi khoan tien goc, hai ben con hoan ddi ca lai suat gan lien vdi khoan tien goc.
Viec hoan ddi tien te chu yeu de phong ngira nii ro va cd the chia ra 3 loai hoan doi tien te phu thugc vao lai suat ddng tien hoan doi, dd la: (i) Hoan ddi tien te lai suat cd dinh lay lai suat cd dinb; (ii) Hoan ddi tien te lai suat cd dinh lay lai suat tha ndi; (iii) Hoan ddi tien te lai sudt tha ndi lay lai suat tha ndi. Tuy nhien, Cdng van 7404/
NHNN-KTTC khong cd hudng dan k l toan nhimg phat sinh lien quan den hoan ddi lai sudt di kem trong nghiep vu hoan ddi ngoai te.
- Viec thanh toan cac hgp dong ngoai hdi phai
IHANfi 8.2015-SO 159 AP CHI KHOA HQC & DAO TAO NGAN HAN 41
I^^^l Chinh s a c h S t h i t r u o n a Tai chfnh - Tien t e
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sinh cd thi thuc hien bang mgt trong hai each sau day: (i) Thdng thuong, viec thanh toan giiia cac ben sii dung CCTC ngoai hoi phai sinh dugc thuc hien tren co sd thuan, theo dd cac ben chi thanh toan cho nhau phan chenh lech ve GTHL cua tai san co sd trong hgp ddng phai sinh; (ii) Trong mgt sd trudng hgp, cac ben cd the chuyen giao tai san co sd la ngoai te tbi viec thanh toan dugc dua tren GTHL ciia tai san co sd dugc quy dinh trong hgp ddng. Tuy nhien, Cdng van 7404/
NHNN-KTTC chi cd hudng dan ke toan doi vdi trudng hgp (i) ma thdi. Thirc te, neu cd phat sinh trudng hgp (ii) thi cac TCTD se khong cd hudng dan xir ly ke toan.
4. MQt sd d@ xuat nham thien ke toan cac cdng cu ngoai hoi phai sinh tai cac TCTD Viet Nam
CCTCPS la mgt cdng cu dac thu cua kinh t l thj trudng da pho bien d cac nude phat trien vai thap ky qua. 6 Viet Nam, cac giao dich phai sinh da dugc cap phep tir nam 1998 nhung cho din nay van con rat md nhat tren thi trudng ngoai hdi. Vi tinh chat phiic tap, tilm dn nhilu rui ro nen viec sir dung va quan trj nii ro cac CCTCPS phai het sire than trgng. Chinh vi vay, viec ghi nhan, xac dinh gia tri, trinh bay va thuylt minh thdng tin ve CCTCPS phai tdn trgng nguyen tdc gia thj trudng. Trong giai doan Viet Nam dang hgi nhap ngay cang sau rgng vdi quoc te, viec tiep can va ap dung cac thdng le quIc t l de phat trien nen kinh te thi trudng la cdn thilt. Cac quy djnh k l toan v l CCTCPS tai cac TCTD rdt phiic tap va hien cdn nhieu bat cap. Cac ca quan, ban nganh lien quan phai cd Id trinh nghien ciiu d l ban hanh cac CMKT vl CCTCPS. Cd nhu vay mdi khuyin khich viec su dung cac CCTCPS d Viet Nam, coi day la mgt ddn bdy kinh t l hoac mgt cdng cu quan trj va phdng ngira riii ro trong cac TCTD va doanh nghiep.
Hien nay IAS 32, IAS 39, IFRS 07, IFRS 9 va IFRS 13 quy dinh rdt chat che cac ndi dung lien quan din viec xac djnh, ghi nhan, trinh bay va thuylt minh thdng tin v l CCTC, trong do cd CCTCPS. Cac ndi dung nay cd mdi lien he chat che. Chinh vi vay ma Viet Nam nen thira nhan va ap dung toan bg cac CMKT qudc t l v l CCTC.
Day ciing la mgt yeu cau de Viet Nam cd thi * thuc hien cac cam ket qudc te, tao ra san choi binh dang cho cac nha dau tu va DN, dam bao viec cung cap thdng tin trung thuc va minh bach cho ngudi sir dung BCTC. K I toan cac CCTCPS phai cd gang cao nhat phu hgp vdi CMKT quIc te nhung phai cd 16 trinh phii hgp va phai phu hop vdi dac diem trinh do quan ly cua Viet Nam.
Dieu quan trgng la cac van ban phap ly dugc ban hanh phai ddng bg, kbdng chdng cheo. Cu thi, nhdm tac gia de xuat nhu sau:
Thu nhat, siia ddi, bo sung Luat Ke toan (nam 2003) vi Luat Ke toan quy djnh kha nhieu noi dung ky thuat la cac quy dinh cua CMKT. Neu Bg tai chinh ban hanh cac CMKT cua Viet Nam theo CMKT qudc te thi se mau thuin vdi Luat Ke toan. Cu the, Luat Ke toan quy djnh nguyen tac ghi nhan tai san theo gia goc se mau thuan vdi CMKT quy djnh CCTCPS phai ghi nh$n, xac djnh va trinh bay, thuyet minh tren BCTC theo GTHL. Viec sira ddi Luat Ke toan la tien de de cac van ban hudng dan ve ke toan CCTCPS tiep tuc dugc ban hanh.
Thu hai, ban hanh cac chuan muc ke toan vl CCTC, trong do cd CCTCPS theo IAS 32, IAS 39, IFRS 07, IFRS 09 va IFRS 13 va cap nhat thudng xuyen khi cac CMKT qudc t l cd su thay dii.
Thu ba, can sira ddi hudng ddn k l toan cac CCTCPS tiln te theo Cong van 7404/NHNN- KTTC. Mgt sd de xuat cu the lien quan den each ghi nhan hgp ddng ky ban tiln te va hgp ddng quyen chgn tien te da dugc de cap d muc 3.
Thir tu sdm ban hanh hudng din k l toan ve cac CCTCPS tren co sd xem xet va hoan thien du thao Thong tu hudng ddn k l toan vl cac CCTCPS hien cd.
Thu ndm, tiep tuc hoan thien Thdng hr 2I0/2009/TT-BTC tren co sd van dung hgp ly cac CMKT qudc t l , chdng ban cdn chinh sira mgt sd thuat ngir cho phii hgp vdi IAS 32, IAS 39 va IFRS 07 hien hanh.
5. Ket luan
Phat triin cac CCTCPS tren tbi trudng ngo^i hdi Viet Nam la djnh hudng diing ddn trong qua trinh hgi nhap kinh t l qudc tl. Nhilu vdn de can phai giai quyet trong yeu cdu phat trien nay,
4 2 AP CHi KHOA HQC & DAO TAO NGAN HAK SO'159-IHANG 8.201i
Chfnh e a c h S t h i t r u o n a Tai chfnh - Tien t e
illM
trong dd khong the khong ke din viec hoan thien ke toan cac CCTCPS. Day la yeu cdu cdp thilt va phai thirc hien cd Ig trinh, dam bao phii hgp vdi thdng le qudc te va dieu kien ciia Viet Nam.
Bai viet xoay quanh viec phan tich thuc trang ke toan cac cong cu ngoai hdi phai sinh tai cac TCTD Viet Nam, tren co sd do dua ra mgt sd dl xuat nham hoan thien cong tac ke toan cac cong cu ngoai hdi phai sinh tai cac TCTD Viet Nam giai doan hien nay, •
TAI LIEU THAM K H A O
1. NHNN (2006). Cong van s6 7404/NHNN-KTTC ngay 29/08/2006 ve Hu&ng dan hgch lodn ki loan nghiep vu phai sinh tien te .
2. Bo Tai chinh (2009). Thong tit 210/2009/TT-BTC ngay 6/11/2009 ve Hirang ddn dp dung chudn inirc ke todn
SUMMARY
A c c o u n t i n g f o r currency derivative instruments based on fair value m e a s u r e m e n t at credit institutions in Vietnam
According to International Accounting Standard, currency derivative instruments are recognized in consideration affair value measurement. In Viemam. the recognition of currency derivative instruments has not taken fair value measurement into account Hence, there is a significant gap between the Vietnamese accounting practice and international accounting standard in the recognition of financial instruments, particularly currency derivatives. This paper describes and analyzes the methods which are applied to recognize currency derivative instruments at credit institutions in Vietnam. Also, some suggestions including using fair value measurement for improving the accounting process of currency derivatives at these credit institutions are discussed.
quSc tivi trinh bdy BCTC vd thuyet mmh thong tin doi vai cong cu tdi chinh.
3. Nguyin Thi Thanh Hteang (2007), Thi truang cong OA tdi chinh phdt sinh a Viet Nam - Nhihig tdc dong den phdt trien kinh te vd gidi phdp ve ke todn, Kyyeu HQI thdo khoa hoc "Gidi phdp phdt trien thi trudng phai sinh a Viel Nam".
4. Bragg. S.M (2011), GAAP 2011-Implementation and Application of Generally Accepted Accounting Priciples, Wiley
5. Abdul Naser Nour, Suleiman AbuSabha. Abdul Star Al Kubeise and Mahmmod Ibrahim Nour (2013), The Fundamental Issues with Financial Derivatives within the Framework of International Accounting Standard No. (39) and Their Relative Responsibility for the Current Global Financial Crisis, Journal of Business Studies Quarterly.
6. International Accounting Standards Board, IAS 32, IAS 39. IFRS 7, IFRS 9. IFRS 13.
THONG TIN TAC GlA H o H a n h M y , T h a c sy
Ban vi cong tdc: Dai h g c N g a n h a n g T p . H C M
LTnh vuc nghien cim chinh: Thi t r u d n g tai chinh, k l toan doanh n g h i e p , k e toan ngan hang.
Tap chi lieu hiiu da co bdi viet dang tdi: Tap chi C o n g nghe ngan hang Email: m y h h @ b u h . e d u . v n
Nguyen Xuan Nhat, Thac sy
Dan vi cong tdc: Dai h p c N g a n hang T p . H C M
LTnh vifc nghien cuu chinh: Thi t m d n g tai chinh, k l toan doanh nghiep, ke toan ngan hang.
Tap chi tieu bieu da co bdi viet dang lai.
Email: n h a t n x @ b u h . e d u . v n Nguyin Hoang Binh, T h a c sy
Dan vi cong tdc: Dai hgc N g a n hang T p . H C M
LTnh vuc nghien cuu chinh: K i l m toan, tai chinh doanh n g h i e p , dinh gia tin san.
Tap chi tieu bieu da co bai viet dang tdi: T a p chi C o n g n g h e n g a n h a n g Email: b i n h n h @ b u h . e d u . v n
IHANG 8.2015-sd 159 AP CHI KHOA HQC & DAO TAO NGAN HAl 43
