Báo cáo tài chính hợp nhất dưới góc nhìn của ngân hàng thương mại

~(()JA\fi'i)IHI fi'i)~IHIII~~ VOl NGAN HA.NG Bao cao tal chinh hq'p nhat DUOIGOCNHiNCUANGANHANGTHUONGMAl TS Ph~m Quang Trung * I s~ cANTHIEt.CUAH~ THONG KE ToANHI;JP NHATTRONG T4PDOAN dLIqcxemxettreng6cdQkhacvai cac KINHDOANH giao dich kinhte ben ngoait~p doan ThlfctienquanIyva ki~msoath09t Cac phLIongphapki~msoattal chfnh dccac nh6mgiao dich n('>ib('>nhlI sau: muabancachanghoa,dichvI,! 5- Nghi~pvI,!xuc tien ban hang, phoihqptieuthl,!vataitrqchoquatrinh tieu thl,! san ph~m,ch~ng hl\ln nhlI: Congty thanhvienA banotochokhach hangvacongty thanhvienB (thlIangla m('>tcong ty tai chfnh)se cho khach hang d6 vay tien d~ thanhtoan cho congty A, ho~ccongty tai chfnhB n6i trenc6th~thl!chi~ncacnghi~pvI,!cho thue(leasing)ho~ctai trq muatrag6p PhlIangthuc phoi hqp bien trongcact~pdoanotova congnghi~p n~ngnhlI Ford MotorCorp.,General Motor (GM), Toyota,HyundaiCorp., 1- HOl\ltd('>ng dautlI vonva rutvon MitsubishiCorp 6- Nghi~pvI,!tai trq ho~cho trq Un dautlI cuacongty m~doivaicaccong b('>, trongd6m('>t congtythanh ty thanhvientrongt~pdoan.Nghi~pvI,! dl,!ngn('>i naycOngthu('>c nh6mhOl\ltd('>ng dautlI vien (c6 th~ la m('>tcongty tai chfnh) nhlIngdlIqcthl!c hi~nbai congty m~, cungcap von cho m('>tcongty d6 c6quanh~ m~tthietvai sl! ki~m vienkhacho~cgiuacaccongty c6cac soatcuacongty m~va chienIlIqcphat giaodjchtaitrqd~cbi~tnhamthl!chi~n tri~ncuaTDKD thanhcongnhungdl! an ho~cchlIang 2- Nghi~pvI,!dau tlI von cua m('>t trinhcl,!th~ 7- CacgiaodichcungcapnhLrngIqi cong ty VaGm('>tcong ty thanhvien khac,ch~nghl\lnnhlI m('>t congty mua fch d~c bi~t, ch~nghl\lnm('>tcong ty co phieucua congty khactrong t~p thanhvien chuyenmonhoatrongITnh doan.NglIqcIl\Iivai giaodjchnaycOng vl!c marketingto chucchiendjchquang c6 10l\lihOl\ltd('>ng rutvondautlI (disin- caochungchocat~pdoanvacaccong vestment).Do moiquanh~ dautlI nen ty thanhvien kMc dlIqc therahlIang conphat sinhnghi~pvI,!trava nh~nIqi nhung tac d('>ngcua quang cao ma tuc co phangiuacacchuth~trongt~p khongphaitra tientrl!c tiep doan 8- Nghi~pvI,!thanhtoancackhoan 3- Quanh~muabanhanghoa,dich pMi thuvacackhoanpMi tragiuacac vI,! ho~c trao doi hang hoa dich vI,! chuth~trongt~pdoan,dayla cachOl\lt Nghi~pvI,!mua ban,trao doi cac ban d('>ngtai chfnh pMt sinh m('>tcach solol\li ph~m, linh ki~n, chlIa hoan thlIangxuyen.Ngoaira,conm('>t thanhquatrinhchetl\lOdoc6sl! tiepnoi nghi~pvI,!khaccandlIqcxemxet ve quytrinhcongngh~.LOl\ligiaodich III MOT SO Guil PHAP NHAM xAY DI!NG d~c bi~t bien cac t~p vA UNGDUNGKETOANHIJPNHAT doan che tl\lOcong ngh~ Ian nhlI 'VI~T NAM Mitsubishi, Toyota, General Motor, Samsung,LG, Doc6sif lienket theo ThO'nhlt: Cacngan hang thllang chieudQcve m~tcongngh~nenthong mqi can cJitienphongtrangnh?ntMc thlIangcaccongtythanhvienthl!chi~n ve bao cao tai chinh hqp nMt Vi~c chuyenmonhoa,damnh~nm('>tkhau ki~msoat va quyetdjnh cungcap Un sanxuatchebienxacdinh,do d6 giua dl,!ng,quyetdinhdautlI cuanganhang cac congty thanhvien phai mua ban doi vai m('>tdoanhnghi~pc6 cau truc cac banthanhph~m,cac linh ki~nd~ "m~ - con"phaidl!atrencacbaocaotai lap raprathanhph~mhoc'mchinh chfnhchfnhxacvaminhbl\lchmachic6 4- Cac hOl\ltd('>ngmua ban ho~c ketoanhqpnhatmaic6th~ cungcap traodoitaisancodinhgiuacaccongty Da c6 trlIang hqp ngan hangthlIang thanhvien.M('>tcongty c6 th~ muatai ml\likhOngc6dukhanangchuyenmon sancodjnhcuam('>t congty thanhvien d~th~mdinhtinhhinhtai chfnhcuacac khac;giaodjchnaycOngtlIangtl! nhlI doanh nghi~pdi vay cac dOi;!nh '-60 nghi~pd6 dlIqc "nap b6ng"duai"* cautruc"m~- con" phuc t9p nhuC6n~ ty MinhPhl,!ng Trongnhungnamveraqua,m~cdu maichi c6 m('>tso ft cacdoanhnghi~~ thfdi~mmohinhTDKDva m('>t s6t6ng congty tlI nhlI (nhlI HuyHoang,Minh Phl,!ng)c6cautrucphuchqp;nhung da pMt sinhnhieukh6khanvequanIyva ki~msoat tinh hinh tai chfnhcuacac I TCTc6 quymeIan.M('>t nhung nguyennhan cua tinh trl\lngd6 las~ thieuvangcua bao cao tai chinhhqp nMt DungtrlIacdoi h6i mai,trlIClC het nhungcan b('>lanh dl\lOcap caonhat cuaTCTphai thl!c sl! nh~nthucduqc sl! canthietsongconcua ketoanhqp nhat doi vai TCl SI! nh~nth(rcdung dan se thuc d~ycac cap quanIythapI han trongvi~c tri~n khaixay dl!ngva I hoanthi~nh~thongketoan- tai chfnh cua TCl Nhungt~p doanlan, c6suc cl\lnhtranhml\lnhtrenthe giaideuphai dl!a trenh~thongkiemsoatquantr!d~ dieu hanhca h~ thongkinhdoanhco hi~uqua va ngan ch~ncac rui ro h~ thongc6 th~phatsinhtcrbentrongt~p doan.H~thongki~msoat quantrj lu6n luonphI,!thu('>c VaGthongtinketoantai chfnh.Do d6, cac can b('>lanhd90va quan Iy cua TCT va cac TDKDtrong tlIC1ng lai can hi~ur6 tam quantrQng chien IlIqc cua h~ thong ke toan hc;rp nhatva cac congCl,!cua ki~msoattai chfnhtrongTDKD l\ ThO' hai:Xay dlfngvaphattriencJQi ngOcanbQquanIy chuyennghi~p,du kha nangdap (rngyeu cau phattrien cuacacTDKDtrongthaigiantal Chat IlIqngcua can b('>quanIy tai chfnhla nhanto quyetdinhcongtac quanIytai chfnhva quantrj kinhdoanh.Chuy~n doi sangcau truc mai se lam thaydoi cac chuc nangquanIy va doi h6i d('>i ngOcanb('> quanIyphaic6trinhd('> cao Hannua,vi~capdl,!ngcacmohinhmai doi h6i nhrrngno Il!c va ky nangmai; hi~u qua phl,lthu('>crat Ian VaGcon nglIC1i Dod6,canc6 ke hOl\lch daotl\lO vadaotl\lOIl\Ii,baidlIongnangcaotrinh d('>cua can b('>quanIy, dam baothl!c hi~nthanhcongquatrinhtai ca cauva phattri~nvungchaccuacacTCl ThO'ba: Canthay tM co cM giao van bEingCC1 cM cJautll trang TfJKD T~ cut NcANuANG- ~-2 NAM2004 OO~hH n~H~~~ VOl NGAN HANG Cacthutl,lCgiaovontrongcacTCTNha nuaccuanuacta cOnn~ngneve hinh thercva c6 tlnh chat hanhchfnh,kern hi$Uquado d6 can dUeJc doi mai can ban.Trongm(>tTDKD,congty m~ la m(>t congty kinhdoanhtai chfnh,kiem soatcaccongty conthongquavondau tutrongmoicongty thanhvien.Trong mQtsotruangheJp, congty m~cOngc6 cacho~td(>ngkinh doanhkhacrieng cuabanthann6.DecautrUc"m~- con" dUeJc hinh thanhtheo dung ban chat kinhte cuan6thi c6ngty m~phaithl,l'c 51!dau tu von vao cac congty vit'm.Congty m~ phai thl,l'csl,l'nam quyensa hrruve von a macd(>du de chi phoi cac thanhvien TDKD M(>tm~t,congty m~dUeJc quyendautu vonvao cac cong ty thanhvien M~t khac,caccongty thanhviencOngdUeJc phepdautu cheoIannhaunhungmoi congty thanhvienvanduytri daydutu cachphapnhand(>cI~pcuan6 Th((tu:CantieptljCxaydvng,hoan thi~ncacquycf!nhphap/y,nhatla cac che d(>ve tai chfnhc6 lien quanden TDKD.QuanIy va kiemsoat TDKDla m(>tITnhvl,I'choantoanmaidoivainuac ta,dod6calidautu nhieuhanchovi~c nghiencau, hoanthi~n h~ thongvan ban phaplu~t can thiet.Candua vao cacb(>lu~tnhcrngquyph~mdieuchinh quanh~ phapIycuacacTDKDva cac chu the TDKD.Trongh~ thong nhrrngquyph~mphaplu~tc6lienquan can xacdinhr6 moiquanh~ va dja vi phapIycua3 lo~ichuthe:TDKD,cong ty m~va caccongty Nhrrngquydinhphaplu~tlienquan den cautruccongty m~- congty can phaibao hamnhrrngvande quan trQngnhat,d~cbi~tla ched(>tai chfnh, baocaotaichfnh,ketoanvakiemtoan, thue, changkhoan,dau tu, giao dich thuangm~itrongva ngoait~p doan, Cac nuaccongnghi~ppMt trien nhu My,Nh~tBan,Australia,Singaporedeu c6nhrrngquydinhCI,ItheveTDKD,moi quanh~ girra3 nh6mchuthe (congty m~,congty convaTDKD).Nhrrngquy dinhchitiet ve ketoanva kiemsoattai chfnhdUeJc andjnhtrongh~thongTieu chuanketoanvataichinh(AASB),dien hinh la AASB-1024(Australia).Can nghienClruthamkhaotrongqua trinh so~nthaoh~thongphaplu~tcuanuac ta, de c6 nhrrngche djnhtuangdong vai lu~t quoc te So sanh vai khung toan xay dl,l'ngva ban hanh.De thuc day qua trinh hoanthi~n h~ thongke toan cua cac TCT Ianc6 c8Utruc t~p doanthi can xay dl,l'ngdUeJc h~ thong chuan ml,l'cke toan va nhrrnghuang danve nghi~pvl,IketoanheJp nhat.Ca€ Mo caotai chinhhCJp nMt (CFS)cOng can dUeJc quy chuanhoa,kemtheod6 la h~ thong thuyet minh bao cao tai chfnh phu hqp vai thong 1$quoc te Cac bao cao taj chfnhhqp nhat theo lieu chuanke toanquocte se c6 tac dl,lng rat Iantrongquatrinhh(>inh~pquocte cuacacdoanhnghi~pVi~tNam.Dayla nhlIngyeuto machUngta conthieuva can dUeJcUch cl,I'cthl,l'chi~n nhrrngna'!1tai B(>Taichfnhva H(>iKe toanVi~tNamla nhrrngcaquanc6 vai tro chuyeutrongquatrinhd6 Tien trinh hinh cac doanh nghi~ptheomohinhcongty m~- cong ty va cac TDKD Ian m~nhc6 y nghTahetsacquantrQngdoivaisl,l'pMt phap Iy hi~n hanhap dl,lngcho cacTCT triencuanenkinhte nuacta.Trongqua 91 va TCT90 a nuac ta, r6 rang trinh d6, vai tu cachnha cungcap tin nhieudiembatc~pcantieptl,lCnghien dl,lngvatrungtamthanhtoan,cacngan Clruva hoanthi~n hangthuangm~ic6m(>tvaitrod~cbi~t Th(( n~m:Cannhanhchongban quantrQng.Do d6, cungvai quatrinh Mnh cac quy cf!nhphap/y ve ke toan pMt triencact~pdoankinhdoanh,cac hCJp nMt dongthaivai vi~choanthi~n ngan hangthuang m~i can chu d(>ng h~thongquyph~mphaplu~tlienquan thamgiavaovi~cxaydl,l'ngh~thongke den ca che quanIy tai chfnhcua cac toan heJpnhat nhamdap ang tot nhat TDKD.Hi~nnay,a cacnuacphattrien nhucautin dl:mgva kiemsoatc6 hi~u da c6 cac quy ph~mva h~.thongtieu qua cac t~p doan.kinh doanhtrong chuanve M toan cac hi~ph(>ike tuanglai.8 DfioTO'TittlCTIEPVAOVier "AM N~~4J ~u hu cau ve van cangtrd PGS.,TS Nguyl;nThj Thu Thao* nen cap bach doi vai cac mtac dang phat trien, van th~p ky qua, dau tl1 tn,tctiep nl1ac de lam the nao co dl1tphan tfch cl,J'cvao cong cu(>c dl1i,dong thai gop m(>t phan Uchcl,J'ctrong chuyen dich co cau kinh te, tang kim ngi nh~p kinh te cua Vi$t Nam vai khu vl,J'cva the giai DQihc Kinhte Quaedon 61