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Valuing stocks of commercial joint stock banks - The case of Sacombank

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CHAPTER 3: SOLUTIONS & RECOMMENDATIONS TO ENHANCE/ IMPROVE STOCK VALUATION OF COMMERCIAL BANKS IN VIETNAM 71 Implications for other banks.... 71.[r]

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Valuing stocks of commercial joint stock banks - The case of Sacombank

Đặng Quốc Hiệp Khoa Quản trị Kinh doanh

Luận văn Thạc sĩ ngành: Kinh doanh quản lý; Mã số: 60 34 05 Người hướng dẫn: TS Chu Thành, NCS Hà Nguyên

Năm bảo vệ: 2010

Keywords: Ngân hàng; Quản trị kinh doanh; Cổ phiếu; Quản lý tài

Content

TABLE OF CONTENTS

ACKNOWLEDGEMENTS i

ABSTRACT ii

TOM TAT iv

List of tables viii

List of figures viii

List of abbreviations ix

INTRODUCTION

CHAPTER 1: COMMERCIAL JOINT STOCK BANKS: INTRODUCTION TO VALUATION OF STOCK

1.1 The introduction of commercial joint stock banks

Commercial bank- an important intermediary financial institution

1.1.1.1 The definition of commercial banks 5

1.1.1.2 The financial intermediary role of commercial banks 5

1.1.1 The organization and operation of commercial banks

1.1.2.1 Organization and management of commercial banks 6

1.1.2.2 Capital of commercial joint stock banks 8

1.1.2.3 Some basic criteria for evaluating the operation efficiency of commercial joint stock banks 13

1.2 Legal bases and stock valuation methods 15

1.2.1 Concept of stocks and valuing stocks 15

1.2.1.1 Concept of stocks 15

1.2.1.2 The concept of valuing stocks 16

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1.2.2.1 Some regulations of stock valuation 18

1.2.2.2 Regulations of valuation methods 19

1.2.2.3 The regulations of land usage right 23

1.2.2.4 The regulations of specifying the advantage values The stock valuation methods: 25

1.2.3.1 The method of dividend discount model (DDM model) 28

1.2.3.2 The discounted cash flow method (DCF) 36

1.2.3.3 The valuation method based on P/E 39

1.2.3.4 The assessment method based on the value of net assets 41

1.2.3.5 The valuation method based on P/B 42

1.2.3.6 Methods to assess banking stock 43

CHAPTER 2: ANALYSIS OF COMMERCIAL BANK STOCK VALUATION - THE CASE OF SACOMBANK 45

The establishment and development of commercial joint stock banks in Vietnam 45

2.1 General introduction of Sacombank: 46

2.2.1 Sacombank stock: 46

2.2.2 Some general features of Sacombank: 48

2.2.2.1 Operational cirteria of Sacombank during 2005-2009 49

Asia banking sector overview and forecast: 51

Valuation analysis on the stock STB 53

Valuing the stock STB with DDM method 53

Valuing the stock STB with the method of P/E coefficient: 56

2.3.1 Valuing STB with the method of net value of assets: 57

2.3.2 Analyzing the P/B coefficient of STB as of year end 2009: 58

2.2 Evaluating the results of valuing the stock STB 59

Advantages and difficulties in valuing stocks of Vietnamese commercial joint stock banks 60

2.6.1. Advantages in valuing stocks: 60

2.6.2. Difficulties in valuing stocks 61

2.6.2.1. Difficulties from commercial banks themselves 61

2.6.2.2. Difficulties from the business environment 62

2.6.2.3. The lack of understanding of investors 66

2.6 Major lessons taken out of Sacombank 67

CHAPTER 3: SOLUTIONS & RECOMMENDATIONS TO ENHANCE/ IMPROVE STOCK VALUATION OF COMMERCIAL BANKS IN VIETNAM 71 Implications for other banks 71

Recommendations to enhance the quality of banking stockvaluation 74

Recommendations to commercial banks: 74

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3.2.1.2 Complying with rules and accounting standards 75

3.2.1.3 Setting up expertise departments for valuing stocks 75

3.2.1.4 Performing the information announcement 75

3.2.1 Recommendations to the government 76

3.2.2.1 Improving the legal framework for valuation and system of related legal documents 76

3.2.2.2 Methods related to the market information 80

3.2.2 Recommendations to investors 83

CONCLUSION 85

LIST OF REFERENCES 87

Appendix 1: Country Default Spreads and Risk Premiums 90

Appendix 2: Asia banking sector peer comparison 94 References:

1. Prof Meritorious Teacher Dinh Xuan Trinh, Associate Prof Nguyen Thi Quy, “ Securities Market", Statistics Publishing House, Hanoi 2005

2. Econometrics - Associate Prof PhD Nguyen Quang Dong, Statistics Publishing House, Hanoi 03-2003

3. Associate Prof PhD Nguyen Van Nam, Associate Prof PhD Vuong Trong Nghia, “Material on Securities market", Finance Publishing House 2002

4. Frederic S.Mishkin, “Banking money and Securities market", Science and Technology Publishing House 2001

5. Associate Prof PhD Luu Thi Huong, “Material on Enterprise’s Finance" Statistics Publishing House 2004

6. Nguyen Hai San, “Material on Enterprise’s Finance", Statistics Publishing House 2001 7. MA Le Thi Mai Linh, “Material on Securities Investment", National Political Publishing

House, Hanoi 2003

8. Associate Prof PhD Nguyen Thi Mui, “Management of Commercial banks”, Finance Publishing House, Hanoi

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10. Vu Thanh Tu Anh, “Operations of Commercial banks”, The Fulbright 2004 Economic Curriculum", The lesson of Development Finance

11. PhD Phan Thi Thu Ha, PhD Nguyen Thi Thu Thao, “Commercial banks- Management and Operations", Statistics Publishing House 2002

12. Nguyen Minh Tri, High business Efficiency in the early months and the plan of increasing chartered capitals of commercial joint stock banks, “Money Finance Market No 12 (234) 15/06/2007

13. MA Pham Ngoc Lan, Equitization and Increase in chartered capitals of commercial banks - Money Finance Market No3+4 (249+250) 01/02/2008

14. Le Ba Hoang Quang, Banks’ stocks through some financial criteria, Securities Investment No 49 (521) 09/08/2007

15. Decree 187/2004/ND- CP issued on 16/11/2004 about transferring some State owned Enterprises to joint stock companies

16. Circular No 126/2004/TT-BTC of Ministry of Finance issued on 24/12/2004, instructing how to perform decree 187

17. Circular No 95/2006/TT-BTC amending, supplementing the Circular No 126/2004/TT-BTC instructing how to perform the decree 187

18. Decree 109/2007/ND- CP issued on 26/06/2007 about transferring some State owned Enterprises to joint stock companies

19. Circular No 146/2007/TT-BTC of Ministry of Finance issued on 06/12/2007, instructing how to perform the decree 109

20. Tran Viet Thang, Dinh Nhu Duc Thien, Report on Analyzing stocks of Banking sector - EPS Research

21. Report on Analyzing Vietnamese Securities Market Quarter II/2007, Viet Dragon Securities Company, VDSC

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Securities company

23. Vietnam, Economy and Securities market in months of early 2007, Bao Viet Securities Company

24. Annual Report 2006, 2007 of Sacombank 25. Announcement Statement 2006 of Sacombank 26. Financial Report Quarter 1/2008 of Sacombank

27. Wayne Lonergem , The valuation of business, share and other equity, 1994

28. Richand A Brealey, Stewant C Myers , Principles of corporate finance, The McGraw Hill Companies, Inc 1996

29. Jack Clark Francis , Management of Investment , McGraw Hill, Inc 1993 30. Banking Sector Report, Vinacapital 2006

31. The article “Can the model CAPM be used in Vietnam?” on the website: http://saga.vn 32. “CAPM and the Characteristic Line” http://www.investopedia com

33. Aswath Damodaran, Valuation A big future, http://www.damodaran.com 34. http://www.sbv.gov.vn

35. http://www.sacombank.com.vn 36. http://www.vndirect.com.vn 37. http://www.vse.org.vn 38. http://www.vnba.org.vn

39. http://www dongasecurities com.vn 40. http://www.cafeF.vn

(6) : http://saga.vn http://www.investopedia. http://www.damodaran.com http://www.sbv.gov.vn http://www.sacombank.com.vn http://www.vndirect.com.vn http://www.vse.org.vn http://www.vnba.org.vn http://www. http://www.cafeF.vn / www.cophieu68.com

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