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
d<)ng
cuacac t~p doankinhdoanhda va ghi chapketoancOngphaidLIqcap
kh~ngdjnhslf canthietcuah$thongke dl,!ngmQtcachphuhqpnhamphananh
toanhqp nhat(Consolidation).
Doi vai dung thlfc chat tac dQngve m$t tai
cacnganhangthLIong
m9i- ngwJicung chinhcuacacgiaodichliencongty doi
captfndl:mgva cac nhadautLI,tat ca vait~pdoanvaitLIcachla mQtthlfcth~
deucanhi~ubietvasa dl:mgcacthong kinhte duynhat.Daychinhla Iydo can
. tintaichinhdo h$thongke toanhqp
quantamdenvi$clo?itrCrcacgiaodlCh

nhatcungcap,dLIqcth~hi$nt~ptrung nQi bQ trong bao cao tai chinh cua
thOngqua cac bao cao tai chinhhqp TDKD.
nhat(Consolidated
financialstatements
Vai cau truc d$c bi$t cua TDKD,
- CFS).Neukhongc6 cac baocaotai
mQtkhitoanbQh$thongcuat~pdoan
chinhhqpnhatthi cac nhanganhang,
dLIqccoi la mQtth/.fctM kinh te duy
nhadau tLIva cac nhaquanIy c6 th~
nMt thi canphaixacdjnhchinhxacgia
dLIaranhungdanhgiasaiI$ch,tCtd6ra
trj rangcuacac giaodichke toan ben
cacquyetd!nhsailam.
trongt~p doan,qua d6 danhgia dung
MQtIan s6ng thanh I~p cac t5ng quymoh09tdQngkinhte cuan6.Giatri
congty h09tdQngtheomo hinh"cong rongcuacacgiaodjchnQibQphananh
ty mE:J- congty con"va slf hinhthanh
dungcactac dQngtai chinhdoi vai t~p
cact~pdoankinhdoanh(TDKD)dang doanvai tLIcachla mQtchuth~kinhte
doi h6i phainhanhch6ngxaydlfngva thongnhat.Chfnhvi v~y,neJncan phai
phapchehoanhungvandeve ketoan sa dl,!ngphuongpMp ketoanhqpnMt
hqpnhat.Quatrinhd5i mai,sapxep19i (Consolidation)
trong cac TDKD.Neu
cact5ngcongty (TCT)NhanLIaC
theo h$thongketoancuacongty mE:J
khong
hLIanghinh thanh cac t~p doan kinh thlfc hi$n cac nghi$pvI,!ke toan hqp
doanhda t90ra nhungbiend5ive cau nMt thi S8khongphananh chinhxac
truct5 chCrcva h$thongquanIy trong tinhhinhtaichinhcuatoanbQt~pdoan,

nhieudoanhnghi$pa Vi$t Nam.Tuy m$cducoth~phananhdungtinhhinh
nhien,h$ thongtai chinhva nghi$pvI,! taichinhcuacacdonvithanhvien.Day
ke toan chLIakip thay d5i, can nhieu la mQtvanderatquantrQngvacankha
di~mchLIathichCrngvai mo hinh cau maimedoivai cacTCTcuanLIaC
ta.
truc cua TDKD,nghi$pvI,!ke toandoi
Ke toanhqpnMt c6vaitrod$cbi$t
vai cac giao dich lien cong ty (inter- quantrQngdoi vai h$ thongki~msoat
company transasctions)chLIadLIqc tai chfnhcOngnhLIki~msoatquantrj
thlfc hientheothong1$quocte. Dod6, cuaTDKD.Cactai khoanhqpnhatva
phLIongphapke toanva h$ thongbao cacbaocaotaichinhhqpnMt cuat~p
cao tai chinhcan dLIqcd5i mai va b5 aoan(CFS)la nhungbao cao co ban
sung mQtcach thich Crngnhamdam. nhatth~ hi$ncacchi tieut5ngth~ cua
baotfnhchinhchinhxactrongquantrj toanbQt~pdoanvaitLIcachla mQtchu
tai chinht5ngcongty.
th~kinhte duynhat.Trongketoanhqp
cac but toan
vai cau truc congty mE:J
- congty nhat,S8thLIchiendLIOC
con,cacgiaodichkinhte giuacacdon lo?itrCrcJ6i~ainhil'nggiaodlChnQibQ.
vj thanhvien cua mQtTDKDcan phai Chang h9n nhLI,vi$Cdi chuy~n c5 Wc \
T~ em NGAN
fIANG-~6 2 NAM2004

giua cac thanh;vien (thongqua vi$c
phan phoi Iqi nhu~nsau thue) khOng
lamtang,cOngkhonglam giamIqiWc
cua t~p doan.Do d6, nghi$pvI,!tra Iqi
Wc la mQtnghi$pvI,!phaighi buttoan
109itra trong ke toan hqp nhat cua

TDKD.Cac nghi$pvI,!mua ban hang
hoa giua2 congty thanhviencOngla
109igiaodichkhonglamtanghaygiam
t5ng doanhthu cua t~p doan,vi mQt
ben la doanhthu trongkhi ben kia ghi
nh~nla mQtkhoanchi phi hO$cmQt
khoanmua hang.Trongke toan hqp
nhat,109inghi$pvI,!naycOngdLIqcghi
VaGbUttoan109itra.
.
Nhieusais6tratnghiemtrQngtrong
baocaotai chinhS8xay ra neukhong
ap dl,!ngke toanhqp nhat.Vi dl,!,theo
mQtsuy doandon thuan,nhieungLIoi
nghTrang:Lqi nhu~ncuat~pdoan(hay
cua mQtTCT) la t5ng cQngIqi nhu~n
cua cac donvi thanhvien.Dayla mQt
ket lu~nhoantoan sai lam!Trenthlfc
te, baivi mQtTDKDlamQtthlfCth~kinh
te duynhatchonenkhiI~pcacbaocao
taichinhhqpnhatthiketquala"t5ngIqi
nhu~ncuat~pdoankhOngphaila t5ng
cQngIqi nhu~ncua cac congty thanh
vien".D6 la ket qua cua phap109itra
doi vai Iqinhu~nnQibQxuathi$n.trong
TDKD.Nhieuminhcherngkhacc6 th~
cho phepket lu~nrang:Neukhongap
dl,!ngke toan hqp nhatthi chacchan
khongth~ ki~msoattinh hinhtai chinh
cua cac TDKDmQtcachchfnhxac va

c6 hi$u qua. Doi vai cac ngan hang
thLIongm9i - ngLIoicung cap tin dl,!ng-

neu khongsa dl,!ngbao cao tai chfnh
hqp,nhatthic6th~sailamnghiemtrQng
trorigphantfchtai chinhva trongquyet
dinhtindl,!ngcuanganhang.
11-GlADD~CHLIENCONGTYco TAc
. DONG
DENBADCADTAlCHiNHHI;JP
NHAT CUA T4P OOAN

Doivai banthanmQtcongty thanh
-

.

Vi(m trLlong Vi$n Quan trj Kinh doanh

59

.


OO~~IFI~~~lltp
VOl NGAH HANG
vienthi c6th~khongnhinthaytongth~
thl!c trl\lngtai chfnhcua ca t~p doan,
nhlIngcongty m~thi khongth~ khong
namdlIqc bao cao tai chfnhhqp nhat

cua toan th~ t~p doan. Bao cao tai
chfnhhqp nhat gan lien vai sl! ki~m
soatva dieukhi~ncuacongty m~doi
vai t~p doan.Congty m~chfnhla dan
vi phaithl!chi~nvi~cI~pracacbaocao
tai chfnhhqpnhat.
Trenthl!cte,giuacaccongty thanh
vien cua t~p doan c6 th~ pMt sinh
nhung10l\linghi~pvI,!kinhte - taichfnh
thu('>ccac 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 nay pho 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 thanh
do 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
thanh 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
nay d~c bi~t pho bien trong 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 khi cac dOi;!nh
'-60

0

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 trong 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 thanh
vit'm.Congty m~ phai thl,l'csl,l'nam
quyensa hrruve von a macd(>du de
chi phoi cac thanhvien trong 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 trong TDKD.Trongh~ thong
nhrrngquyph~mphaplu~tc6lienquan

can xacdinhr6 moiquanh~ va dja vi
phapIycua3 lo~ichuthe:TDKD,cong
ty m~va caccongty con.
Nhrrngquydinhphaplu~tlienquan
den cautruccongty m~- congty con
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 trong
nhrrngna'!1tai. B(>Taichfnhva H(>iKe
toanVi~tNamla nhrrngcaquanc6 vai
tro chuyeutrongquatrinhd6.
Tien trinh hinh thanh cac doanh
nghi~ptheomohinhcongty m~- cong
ty con 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 con 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 do cac hi~ph(>ike tuanglai.8

DfioTO'TittlCTIEPVAOVier "AM.

N~~4J..~u..

hu cau ve van ngay 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 dl1<;jc
nguon van ngoai vao Vi$t Nam da dong gop
"re", SLtdl:mg co hi$u qua. la dieu m(>tphan tfch cl,J'cvao cong cu(>c
dl1<;jcquan tam hang dal( doi vaj hi~n d<,!ihoa - cong nghi$p hoa dat
-nhiing nl1ac tiep nh~n-i:,\f6n.M(>t
nl1ac,ho<,!td(>ngdau tl1trl,J'ctiep vai
trang nhiing nguon van dl1<;jcVi$t nguonvan FDI da dong gop khoang
Namquantam trang thai gian qua 25% - 30% t6ng nguon van d~u tl1
la nguon van dau tl1 tn!c tiep tCt toan xa h(>i.Khu Vl,J'c
co van dau tl1
nl1acngoai (FDI).Trangvang gan 2
nl1acngoai gop phan tang t6ng san

N

,

T~ cut NcANMNG- ~ 2 NAM2004

pham quoc n(>i,dong thai gop m(>t
phan Uchcl,J'ctrong chuyen dich co
cau kinh te, tang kim ng<,!chxuat
kh§u, t<,!ocong vi$c lam cho nhieu
lac d(>ng. Ngoar' ra, FDI can la .
"k€mh" dl1a vao Vi$t Nam nhG'ng
cong ngh$ti€mtien, ky nangquan Iy
gop phan d§y nhanh tien trinh h(>i
nh~p kinh te cua Vi$t Nam vai khu
vl,J'cva the giai.
. DQih<;>c
Kinhte Quaedon
61