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金利スワップ取引の仕訳(勘定科目)
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おしるこ簿記1級を独学中のみどりです。
初歩的内容かもしれませんが、以下金利スワップ取引の仕訳(2)がどうしても腑に落ちません。
—————————————————-
(1)
・当社はA銀行から変動金利で100,000円の借入を行っていた。
・金利変動リスクの回避目的で、×1年4月1日にB銀行と支払利息に対するスワップ取引
(変動金利受取、固定金利年4%支払)を締結した。
(2)
・×2年3月31日(利払日)の変動金利は年5%であり、決済は現金で行った。(1)’仕訳なし
(2)’支払利息 5,000/現金 5,000
現金 1,000/支払利息 1,000
—————————————————
具体的には、「現金 1,000/支払利息 1,000」のうち、「支払利息」は当社が受け取る側なので、
「受取利息」を使うべきではないかと思うのですが、いかがでしょうか。
テキストには、以下の解説がありますが、厳密に支払側か受取側かは意識する必要はないのでしょうか。「利払時には、金利スワップ取引による利払いの純額を支払利息または受取利息として計上します。」
あけましておめでとう御座います!
(2)の仕訳が受取利息とならないのは、問題文に「金利変動リスクの回避目的」とあることから、リスクヘッジのためにスワップを行なっていることがわかりますね?
つまり損益かキャッシュフローを固定させたいためにスワップを行なっているため、その実態を表すために、ヘッジ対象の損益(この場合支払利息)と同じ勘定科目でヘッジ手段のフローを認識する方がいいのです。
支払利息5000、受取利息1000より支払利息4000のほうが、スワップによりヘッジしたことがはっきり示せますよね?
みどりあそーんさん、早速有難うございます!
ヘッジ対象と手段を対応させるために同じ勘定科目を使っているのですね。
年末年始にもかかわらず、ご解答いただき大変助かりました。
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