Hệ thống pháp luật

THE STATE BANK OF VIETNAM
------------

SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom – Happiness
--------------

No. 29/2006/QD-NHNN

Hanoi, July 10, 2006

 

DECISION

ON THE AMENDMENT, SUPPLEMENT, CANCELLATION OF SOME ACCOUNTS IN THE ACCOUNTS SYSTEM OF CREDIT INSTITUTIONS ISSUED IN CONJUNCTION WITH THE DECISION NO. 479/2004/QD-NHNN DATED 29 APRIL 2004 AND THE DECISION NO. 807/2005/QD-NHNN DATED 1/6/2005 OF THE GOVERNOR OF THE STATE BANK

THE GOVERNOR OF THE STATE BANK

- Pursuant to the Law on the State Bank of Vietnam issued in 1997 and the Law on the amendment, supplement of several Articles of the Law on the State Bank of Vietnam issued in 2003;
- Pursuant to the Law on Credit Institutions issued in 1997 and the Law on the amendment, supplement of several Articles of the Law on Credit Institutions issued in 2004;
- Pursuant to the Law on Accounting issued in 2003;
- Pursuant to the Decree No. 52/2003/ND-CP dated 19 May 2003 of the Government providing for the function, assignment, authority and organizational structure of the State Bank of Vietnam;
- Being approved of the amendment, supplement of the Accounts System of credit institutions in the Official Dispatch No. 8177/BTC-CDKT dated 3 July 2006 of the Ministry of Finance.
- Upon the proposal of the Director of the Finance - Accounting Department,

DECIDES:

Article 1. To cancel some accounts in the accounts System of credit institutions (CIs) issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 and the Decision No. 807/2005/QD-NHNN dated 1 June 2005 of the Governor of the State Bank as follows:

1. Account 15

2. Account 399

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



4. Account 479

5. Account 561

- Investment securities;

- Provisions for risk of interest receivable

- Purchase, sale of foreign currency from other sources

- Conversion of foreign currency for domestic payment

- Conversion of foreign currency for payment

Article 2. To amend, supplement name and accounting content of some accounts in the accounts System of CIs issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank as follows:

1. To amend point 7, Section I - General provisions as follows:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2. To amend the accounting contents of Account 1011 - Cash at unit, the part “detailed accounting” as follows:

Detailed accounting:

To open 02 detailed accounts:

- Cash already tallied and counted
- Cash collected under sealed bags

3. To amend Account 105 - Precious metal, precious stone as follows:

“Account 105- Precious metal, precious stone”

This account shall be used to record the value of precious metal, precious stone of CIs

The accounting of this account shall be implemented under following provisions:

1. CIs must distinguish monetary gold from non-monetary gold

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Monetary gold is considered as a type of foreign currency and is a reserved asset for international payment.

- Non-monetary gold (belonging to the non-currency item) is the gold which is purchased for the purpose of processing, creation for jewelry making. Non-monetary gold is considered as a type of common materials, goods.

2. Detailed accounting, general accounting in respect of account “monetary gold” are similar to the accounting of foreign currency account. For the operation of sale, purchase and derivation of monetary gold, accountants shall use accounts of sale, purchase and derivation of foreign currency for accounting (considering gold as a type of foreign currency).

3. Accounting in respect of account “non-monetary gold” under the basis price, specifically as follows:

- Value of non-monetary gold upon store-in and store-out shall be calculated under the real buying price. In the event where non-monetary gold to be stored in is purchased at different buying prices, the value of non-monetary gold upon store-out shall be accounted at the average buying price of the in-stock non-monetary gold

- In respect of credit institutions, which have full conditions for organizing the accounting, following up and preservation of the in-stock non-monetary gold at different buying prices, the accountants may apply the method for accounting the value of non-monetary gold stored out at its real buying price.

- The consumption of non-monetary gold shall use Account 478 – Consumption of gold, silver and precious stones.

4. In respect of the detailed accounting of gold, CIs shall account both value and volume of gold, which is stored in, stored out, in stock. Upon making accounting report, value of gold shall be converted into Vietnamese dong under the stipulated exchange rate.

Account 105 – Precious metal, precious stone consists of following level III accounts:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1052 – Gold at units which perform book-entry accounting

1053 – Gold carried away for processing, creation

1054 – Precious metal, precious stone in transport

1058 – Other precious metals, precious stones

Account 1051 – Gold at the unit

This account is used for accounting the gold value of the CI

Debit:

- Value of gold stored in

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit balance:

- To reflect the value of in-stock gold at the unit

Detailed accounting:

- To open detailed accounts by monetary gold and non-monetary gold.

Account 1052 – Gold at units which perform book entry accounting

Debit:

- Value of gold supplied to the treasury of unit performing book entry accounting.
- Value of gold received by the unit that performs book entry accounting

Credit:

- Value of gold the unit performing book entry accounting returns to the unit in charge
- Value of gold spent by the unit that performs book entry accounting

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Value of gold in stock of the unit performing the book entry accounting

Detailed accounting:

- To open detailed accounts by each unit that performs the book entry accounting

This account is used for following up the value of gold in the treasury of units which perform book entry accounting  (do not have their own balance sheet).

Account 1053 – Gold carried away for processing, creation

This account is used for following up the value of gold stored out for processing, creation of the CI.

Debit:

- Value of the gold stored out for processing, creation

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit balance:

- To reflect the value of gold carried away for processing, creation

Detailed accounting:

- To open 01 detailed account

Account 1054 – Precious metals, precious stones in transport

This account is used for accounting value of precious metals, precious stones stored out to deliver to other units and being in transport. Cases of direct delivery and receipt shall not be accounted to this account.

Debit:

- Value of precious metals, precious stones stored out to deliver to receiving units.

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit balance:

- Value of precious metals, precious stones delivered to units and being in transport

Detailed accounting:

- To open detailed accounts by each unit receiving precious metals, precious stones

Account 1058 – Other precious metals, precious stones

This account is used for accounting the value of precious metals, precious stones of the CI.

Accounting contents on this account are similar to those on the Account 1051 – Gold at the unit.

Detailed accounting: - To open detailed accounts by each type of precious metals, precious stones”.

4. To change the name of the Account 13 – “Deposits in other CIs” into “Money, gold deposited in other CIs”.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



“Account 14 – Business securities

Account 14- Business securities consists of following level II accounts:

Account 141 – Debit Securities

Account 142 – Capital Securities

Account 148 – Other business securities

Account 149 – Provisions for the fall of securities price

Accounting content of accounts:

Account 141 – Debit Securities

Account 142 – Capital Securities

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



These accounts are used for reflecting the value of securities which are purchased, sold by credit institutions to enjoy price difference.

The accounting of these accounts shall be performed in accordance with following provisions:

1. Business securities are accounted at actual purchase price of securities (original price), including the purchase price plus (+) purchase related expenses (if any).

2. Interests of securities received during the time of securities holding shall be recorded to the  interests income.

3. In the event of the sale and transfer of securities made by the CI, the Credit of this account should state the actual price that has been accounted previously when this type of securities is purchased (for settlement purpose), not the actual receipt. The difference between the actual receipt and the amount credited to this account is recorded to the business result (account: “Receipts from the sale/purchase of securities”, in case of profit, or account: “Expenditures on the sale/purchase of securities”, in case of loss).

4. At the closing time of the accounting book for the preparation of financial statements, accountants should, basing on the change of securities prices, set up provisions or return provisions for the fall of securities price for the securities not yet sold at the closing time.

5. If it is permitted by the Vietnamese accounting standards or financial regime: securities shall be periodically revalued at the market price, whenever financial statements are made. All profits, losses that arise but have not yet been realized shall be recorded to income from or expenditures on securities trading (stated in the business result report).

Debit:

- Value of securities purchased by the credit institution

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Value of securities sold by the credit institution.
- Value of securities to be paid

Debit balance:

- To reflect value of securities being managed by the credit institution.

Detailed accounting:

- To open by group of terms for Debit securities
- To open by type of securities for Capital securities.

Account 141 – Debit securities

This account is used for following up types of Debit securities. Debit securities are those of which the issuer must make binding commitments with the securities holder under specific conditions on the repayment term of principals, interests…

This account consists of  following level III accounts:

Account 1411 – Government’s securities

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 1413 – Securities issued by domestic economic organizations

Account 1414 – Foreign securities

Account 142 – Capital securities

This account is used for accounting shares (either common shares or preference shares) purchased and sold by credit institutions in the market to enjoy price difference without any purpose of holding as a long term investor.

Capital securities are a type of securities which set up ownership of the securities holder for an enterprise. Thereby, capital securities present a part of assets over the total assets of an enterprise after the performance of entire debt obligations, such as: common shares, some other preference shares…

This account shall have following level III accounts:

Account 1421 – Securities issued by other domestic CIs

Account 1422 – Securities issued by domestic economic organizations

Account 1423 – Foreign securities

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



This account is used for following up other types of business securities other than types of securities as mentioned above.

Account 149 – Provisions for the fall of securities price

This account is used for reflecting the setting up, settlement and return of provisions for the fall of business securities price of the Credit institution.

Provisions for the fall of securities price are set up for providing against the fall of investments in securities in order to acknowledge in advance losses that may arise due to objective reasons.

The accounting on this account shall be performed in accordance with following provisions:

1. The setting up of provisions is performed in accordance with current provisions on the setting up and use of provisions.

2. If the provisions to be set up of the current year is higher than those stated on the accounting book, the difference thereof shall be recorded to the expense in the period. If the provisions to be set up of the current year is lower than those of previous year which have not been used up, the difference thereof shall be acknowledged as expense decrease. In case where the balance on the expense account is less than the provisions to be returned, the accountants shall return the remaining amount to the income account.

3. Conditions for setting up provisions for the fall of securities price:

- Securities are traded in compliance with current provisions of applicable laws.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Securities which are not freely purchased and sold in the market shall not be set up provisions.

Credit:

- Setting up provisions for the fall of securities price (the amount set up in the first time and the difference of the provisions to be set up in the current period that is higher than the amount set up at the end of the previous period).

Debit:

- To return the provisions for the fall of price

Credit balance:

- To reflect the value of provisions for the fall of securities price

Detailed accounting:

- To open 01 detailed account.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



“In case of arising other credit operations in foreign currency for domestic economic organizations, individuals, CIs shall be permitted to use this account for accounting, but, in the notes to the financial statement in VND, it is required to clearly distinguish outstanding loans in foreign currency from outstanding loans in Vietnamese dong on this account”.

7. To abolish the phrase: “In respect of fixed assets pending for liquidation decision, as from the time where the fixed assets stop operating, the amortization deduction shall be stopped” in the accounting contents of the Account 305- Amortization of fixed assets.

8. To amend account 34 – Capital contribution, investment in share purchase as follows:

“Account 34 – Capital contribution, long term investment

This account is used for reflecting the value and changes of the capital contributions, long term investments of the Credit Institution.

Accounting on this account includes: Investments in subsidiary companies, capital contributions for joint venture to co-controlling business establishments, capital contributions to aligned companies and other long term investments which have not been listed yet in securities market (in the event where a long term investment has been listed in the securities market, it shall be accounted on the account 15 – Investment securities available for sale).

Account 34 consists of following level II, III accounts:

341 – Investment in subsidiary companies in VND

342 – Capital contribution to joint venture in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3422 – Capital contribution to joint venture with economic organizations

343 – Investment in aligned companies in VND

344 – Other long term investments in VND

345 – Investment in subsidiary companies in foreign currency

346 – Capital contribution to joint venture in foreign currency

3461 – Capital contribution to joint venture with other CIs

3462 – Capital contribution to joint venture with economic organizations

347 – Investment in aligned companies in foreign currency

348 – Other long term investments in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 341 – Investment in subsidiary companies in VND

Account 345 – Investment in subsidiary companies in foreign currency

This account is used for reflecting the current value and changes of the direct capital investment in subsidiary companies. Subsidiary companies are enterprises which are subject to the control of the CI.

Accounting on this account should be in compliance with Vietnam Accounting Standards (VAS) No.225 – Unified Financial Statement and accounting of the investment to the subsidiary companies and following provisions:

1. The accounting shall be only made on these accounts when the CI holds over 50% of the owner capital (holds over 50% of the voting right), has the right to govern financial policies and activities of the enterprise thereof. Where the CI has no controlling right for the enterprise, the accountants shall state as decrease in the investment in subsidiary company on these accounts.

2. Following cases, investments in subsidiary companies keep being acknowledged when the CI holds less than 50% of the owner capital (less than 50% of the voting right) at the subsidiary companies, but has made other commitments:

a. Other investors agree on reserving the CI over 50% of the voting right.

b. The CI is entitled to govern financial policies and activities of the subsidiary company upon agreement.

c. The CI is entitled to appoint or dismiss the majority of members of the Board of Directors or relevant management level.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3. Investment capital in subsidiary company must be reflected under the original price, including the purchase price plus (+) purchase related expenses (if any), such as: expenses for the brokerage, transaction, charges, taxes and banking fee…

4. The accounting of economic operations arising in the business merger of the enterprise which is determined as the purchasing party in the case of business merger, resulting in a parent company-subsidiary company relation shall be performed in accordance with VAS No.11 “Business merger” and the guiding Circular of this Standard.

5. Accountants should open detailed book to follow up the investment in subsidiary company at the face value, real purchasing price of the share, real expense invested in the subsidiary company.

6. Receipts (dividends, business interest) of the fiscal year of the subsidiary company shall be sufficiently, timely accounted into the own financial statement of the parent company. Dividends, profits distributed from the subsidiary company shall be accounted to the Account 78 “Income from capital contribution, share purchase”.

7. Where the capital contribution, investment in subsidiary company are made in  foreign currency, the CI must convert it into the currency unit stated in the accounting book under the exchange rate which is announced by the State Bank at the time of capital contribution. The CI shall not be permitted to revaluate the contributed capital for share purchase, including the case of price difference, to state the contributed capital as decrease/increase.

Debit:

- Real value of the investment in the subsidiary company increases.

Credit:

- Real value of the investment in the subsidiary company decreases

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Current real value of the investment in the subsidiary company.

Detailed accounting:

- To open detailed accounts for each subsidiary company.

Account 342 – Capital contribution to joint venture in VND

Account 346 – Capital contribution to joint venture in foreign currency.

This account is used for reflecting the entire contributed capital to joint venture in the form of setting up a co-controlling business establishment and the recovery of the contributed capital to joint venture upon the completion of the joint venture contract.

Co-controlling business establishment, which is established by joint venture capital contributing parties, is a newly established business establishment, operates independently as an enterprise but is controlled by joint venture parties in accordance with the joint venture contract. The co-controlling business establishment must organize performance of its own accounting in accordance with provisions of current laws on accounting like other enterprises.

Contributed capital to co-controlling business establishment includes all of the assets, materials, capital subject to the ownership of the enterprise, including the long term loans which are used for the capital contribution.

The accounting on this account must be performed in accordance with VAS No.08 – Financial information about the contributed capital to joint venture and following provisions:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2. Capital contribution to a joint venture shall be performed under 3 forms: Co-controlling business activity, Co-controlling assets and co-controlling business establishment (in accordance with VAS No.08 “Financial information about the contributed capital to joint venture”). Accounts 342, 346 shall only be used for performing the accounting of the joint venture capital contributions to the co-controlling business establishment, not applicable to the co-controlling business activity and co-controlling assets.

3. Value of the contributed capital to the co-controlling business establishment reflected on this account must be the value of contributed capital which is unanimously assessed and approved by the joint venture parties in the capital contribution minutes.

4. Where the capital contribution to a joint venture is made in materials, commodities:

- If the revaluated price of materials, commodities is higher than the value stated in accounting book at the time of capital contribution, the difference thereof shall be settled as follows:

+ Where the difference amount between the revaluated price of materials, commodities, which is confirmed as contributed capital, is higher than the value stated in the accounting book, it shall be at once accounted to “Other incomes” in the period and respective to the interests of other parties in the joint venture.

+ Where the difference amount between the revaluated price of materials, commodities, which is confirmed as contributed capital, is higher than the value stated in the accounting book and respective to their interests in the joint venture, it shall be acknowledged as non-performed revenue (Account 488 – Revenue pending allocation). When the co-controlling business establishment sells the materials and commodities to an independent third party, this non-performed revenue shall be carried over to other incomes.

- If the revaluated price of materials, commodities is lower than the value stated in the accounting book at the time of capital contribution, the difference thereof shall be acknowledged to “Other expenses” in the period.

5. Where the capital contribution to joint venture is made in fixed assets

- If the revaluated price of the fixed assets is higher than the remaining value stated in the accounting book at the time of capital contribution, the difference thereof shall be settled as follows:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



+ The difference between the revaluated price that is higher than the remaining value of the fixed assets, which is respective to their interests in the joint venture, shall be delayed and acknowledged as “non-performed revenue (Revenue pending allocation)”. Annually, this non-performed revenue (interest from the revaluation of fixed assets which are used for the joint venture capital contribution), shall be gradually allocated to “other incomes” basing on the useful time of the fixed assets used by the co-controlling business establishment.

- If the revaluated price of fixed assets is lower than the remaining value stated in the accounting book at the time of capital contribution, the difference thereof shall be charged to “Other expenses” in the period.

6. Upon the recovery of contributed capital to the joint venture, basing on the value of materials, assets and money returned by the co-controlling business establishment, to make decrease accounting of the contributed capital. Any damage caused by the insufficient recovery of the contributed capital shall be acknowledged as an expense for the business activity of the CI. If the recovered value is higher than the contributed capital, this interest amount shall be acknowledged as income from the capital contribution, share purchase.

7. Profit from the investment in joint venture capital contribution to the co-controlling business establishment shall be the income from the capital contribution, long term investment and accounted to the Credit of the Account 78 “Capital contribution, share purchase”.

8. Parties contributing capital to the co-controlling business establishment shall have the right to transfer the value of their contributed capital in the joint venture. In the event where the transferred value is higher than the contributed capital in the co-controlling business establishment, the interest difference due to the transfer of capital shall be reflected in the Credit of the Account “Other incomes”. In contrary, if the transferred value is lower than the contributed capital, the loss difference due to the capital transfer shall be reflected in the Debit of the Account “Other expenses”.

9. Co-controlling business establishment shall not be permitted to acknowledge arising expenses relating to the transfer of the contributed capital of joint venture parties. Accountants shall only follow up in details the source of contributed capital and complete procedures for changing the owner on the business registration certificate or the investment license.

10. Parties to the joint venture or other partners repurchase the contributed capital from other parties in the joint venture, the contributed capital to the joint venture thereof shall be reflected under the actual buying price.

11. Where the capital contribution, investment in co-controlling business establishment are made in foreign currency, the CI must convert it into the currency unit stated in the accounting book under the exchange rate which is announced by the State Bank at the time of capital contribution. The CI shall not be permitted to revaluate the contributed capital to joint venture, including the case of exchange rate difference, to state the contributed capital as decrease/increase

Debit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credit:

- Amount of joint venture capital already contributed to co-controlling business establishment decreasing due to the recovery, transfer, due to the co-controlling right has expired.

Debit balance:

:- Amount of joint venture capital contributed to the co-controlling business establishment remaining at the end of period of the CI.

Detailed accounting:

- To open detailed accounts for each co-controlling business establishment.

Account 343 – Investment in aligned company in VND

Account 347 – Investment in aligned company in foreign currency

These accounts are used for reflecting the value of the direct investment of the investor in an aligned company and the increase, decrease of the value of the investment amount in the aligned company. The investment amount shall be determined as an investment amount in aligned company where the investor directly holds from 20% to under 50% of the owner capital (from 20% to less than 50% of the voting right) of the invested party without any other agreement.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1. The investment in aligned companies must be performed in compliance with current provisions of the State Bank on the prudential ratio in the operation of the CIs.

2. The accounting of the investment in aligned companies upon the preparation and presentation of the own financial statement of the investor shall be performed under the method of original price. At the accounting of the investments in aligned companies under the method of original price, the value of the investment shall be unchanged during the investment process, except for the case where the investor buys additionally or liquidates wholly or partially that investment, or receives interests other than distributed profits.

3. Original price of the investment is determined as follows:

- Original price of the investment in aligned company shall include the contributed capital or the actual purchasing price of the investment plus (+) such purchasing expenses as expenses for brokerage, transaction, taxes, fees… (if any).

- Where capital contribution to an aligned company is made in fixed assets, materials, commodities, the original price of the investment, which is acknowledged under the value, shall be unanimously evaluated by capital contributing parties. The difference between the book entry value and revaluated price shall be settled as follows:

+ The higher difference between the revalued value and the book entry value/remaining value of fixed assets shall be charged to other incomes.

+ The lower difference between the revalued value and the book entry value/remaining value of fixed assets shall be charged to other expenses.

4. Accountants shall open a detailed accounting book to follow up the value of the investment in each aligned company. Basis for making entry of the value of the investment in aligned company in the accounting book shall be follows:

- In respect of the investments in joint stock companies which are listed in the securities market, the book entry of the investor shall base on the actually paid amount upon purchasing the share, including expenses directly relating to the share purchase and the official notice of the Securities Exchange Center about the purchase of the shares of the aligned company which are owned by the investor.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- In respect of the investment in other forms of enterprise, the book entry shall base on the minutes of capital contribution, profit (or loss) distribution agreed upon by the parties or vouchers on the sale, purchase of the investment thereof;

- The investor shall only be permitted to acknowledge the dividend, profit distributed from the aligned company upon receipt of the official notice of the aligned company about the dividends to be receivable or the profit amount to be distributed in the period.

5. In case of contributing capital to an aligned company in foreign currency, the CI must convert it into the currency unit stated in the accounting book under the exchange rate, which is announced by the State Bank at the time of capital contribution. The CI shall not be permitted to revaluate the contributed capital including the case of exchange rate difference, to state the contributed capital as decrease/increase.

Debit:

- Original price of the investments in the aligned company increases.

Credit:

- Original price of the investments decreases due to the receipt of interests other than the distributed profit

- Original price of the investment decreases due to the sale, liquidation of the entire or a part of the investment.

Debit balance:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Detailed accounting:

- To open detailed accounts for each aligned company

Account 344 – Other long term investment in VND

Account 348 – Other long term investment in foreign currency

This account is used for reflecting the current value and the increase, decrease of other types of long term investment (Other than investments in subsidiary companies, capital contribution to co-controlling business establishments, investment in aligned companies and shares which have been listed in the securities market), such as investment in bonds, shares or investment in other units but only holding less than 20% of the owner capital (less than 20% of the voting right), etc, and the capital recovery or payment term which is over one year.

The accounting on this account must be performed in accordance with following provisions:

1. The long term investment activity must be performed in accordance with current provisions of the State Bank on the prudential ratio in the operation of the CIs.

2. The accountants must follow up in details the following norms:

- In respect of shares investment: to follow up in details each type of share face value, each shares issuing subject;

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3. Investments in capital contribution in co-controlling business establishment which does not have the co-controlling right but holds less than 20% of the voting right in the joint venture, the contributed capital thereof shall be charged to the Account 344, 348 (other long term investment) at the original price.

4. In case of long term investment in foreign currency, the CI must convert it into the currency unit stated in the accounting book under the exchange rate, which is announced by the State Bank of Vietnam at the time of investment. The CI shall not be permitted to revaluate the contributed capital, including the case of exchange rate difference, to state the contributed capital as decrease/increase.

Debit:

- Value of other long term investments increases

Credit:

- Value of other long term investment decreases.

Debit balance:

- Value of current other long term investment of the CI.

Detailed accounting:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 349 – Provisions for the price fall of long term investment

This account is used for reflecting the current amount and the increase/ decrease of the provisions for the price fall of long term investments.

The accounting on this account must be performed in accordance with following provisions:

1. The setting up of provisions shall be performed in accordance with current provisions on the setting up and use of provisions.

2. If the provision amount to be set up in the current year is higher than the provision amount being stated in the accounting book, the difference thereof shall be charged to the expenses in the period. If the provision amount to be set up in the current year is lower than the amount which was set up in the previous year but has not been used up yet, the difference thereof shall be stated as decrease of expense, in the event where the balance on the expense account is not sufficient to compensate for the provision return, the accountant shall return the remaining amount to the income account.

3. Provisions for the price fall of the financial investment shall be used to compensate for the loss amount of the long term investments which actually occur due to such reasons as the investor goes bankrupt, faces natural disaster, … resulting in a fact that the investment is irrecoverable or recovered at lower price than its original price. This provision is not used to compensate for losses due to the liquidation of the investments.

Debit:

- To return the difference between the provisions for the price fall of the long term investment securities to be set up in the current year which is lower than the provisions which were set up in the previous year but have not been used up yet.
- To compensate for the value of the lost long term investment where there is a decision on using the set up provisions to compensate for the occurred losses.

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credit balance:

- The current provisions for the price fall of the long term investment securities.

Detailed accounting:

- To open 01 detailed account”

9. To abrogate the phrase “bills, bonds” in the accounting content of the “Account 351 – Deposit, pledge, mortgage”.

10. To abrogate the phrase “In principle, this account must be zero by the time the annual financial statement is prepared” in the accounting contents of following accounts:

- Account 381 – Capital contributed for co-financing in VND

- Account 382 – Capital contributed for co-financing in foreign currency

- Account 481 – Capital received for co-financing loan in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



11. To abrogate the phrase “In principle, this account must be zero by the time the annual financial statement is prepared” (entrusted organizations should make full payment of the amount that has been disbursed to customers under the trust contract) in the accounting contents of following accounts:

- Account 383 – Investment entrust, lending in VND

- Account 384 – Investment entrust, lending in foreign currency

- Account 483 - Receiving funds entrusted for investment, lending in VND

- Account 484 – Receiving funds entrusted for investment, lending in foreign currency.

12. To amend name of the Account 39 – “Interest receivable” as “Receivable interest and fees”.

13. To amend, supplement to the Debit, accounting contents of the Account 431 – Face value of valuable papers in VND and Account 434 – Face value of valuable papers in foreign currency and gold as follows:

“Debit: - To make payment of the valuable papers at the maturity

            - To buy back the valuable papers issued by the very CI”.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



“Account 44 – Capital financed, entrusted for investment, lending

Account 441 –Capital financed, entrusted for investment, lending in VND

This account is used for reflecting the amount of capital financed, entrusted for investment, lending in VND of the Government, foreign and domestic organizations, individuals which is assigned to the Credit Institution to use for designated purposes. The Credit Institution shall be responsible for the repayment of the capital thereof at the maturity.

Account 441 consists of following level III accounts:

4411 – Capital received from foreign organizations, individuals

4412 – Capital received from the Government

4413 – Capital received from domestic organizations, individuals.

Debit:

- The amount of capital the partners assign to the CI.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- The capital amount returned to capital assigning partners.

Credit balance:

- To reflect the amount of capital financed, entrusted for investment, lending of the partners which is being used by the CI

Detailed accounting:

- To open detailed accounts under each type of capital of each capital assigning partner.

Account 442 – Capital financed, entrusted for investment, lending in foreign currency

This account is used for reflecting the amount of capital financed, entrusted for investment, lending in foreign currency of the Government and foreign and domestic organizations, individuals which is assigned to the Credit Institution to use for designated purposes. The Credit Institution shall be responsible for the repayment of the capital hereof at the maturity.

Account 442 consists of following level III accounts as follows:

4421 – Capital received from domestic organizations, individuals

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



4423 – Capital received from domestic organizations, individuals.

Accounting contents of Account 442 shall be similar to the accounting contents of Account 441”.

15. To amend the structure of the Account 4711 – Sale, purchase of foreign currency in dealing transaction as follows:

Credit:

- Value of purchased foreign currency

Debit:

- Value of sold foreign currency

Credit balance:

- To reflect the value of foreign currency purchased by the Bank but not yet sold out

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- To reflect value of the foreign currency sold from other sources but not yet purchased for compensation

Detailed accounting:

To open 01 detailed account

16. To amend the structure of Account 4712 – payment for foreign currency purchase, sale in dealing transactions as follows:

Debit:

- Amount in VND spent on the purchase of foreign currency (Under the actual purchasing rate)
- To transfer the profit difference of the foreign currency trading (making counter-entry with the Account 72 – Income from the foreign currency trading activity)
- Amount to be adjusted to increase the Debit balance equivalent to the balance of the Account 4711 upon the revaluation of the balance of foreign currency in dealing transactions under the rate of the final day of the month (making counter-entry with the Account 631 – Difference in foreign exchange rate).

Credit:

- Amount in VND received from the sale of foreign currency (under the actual selling rate).
- To transfer the loss difference of foreign currency trading (making counter-entry with the Account 82 – Expenditure on foreign currency business activities)
- Amount to be adjusted to decrease the Debit balance equivalent to the balance of the Account 4711 upon the revaluation of the balance of foreign currency in dealing transactions under the rate of the final day of the month (making counter-entry with the Account 631 – Difference in foreign exchange rate).

Debit balance:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credit balance:

- To reflect the respective received amount in VND of the foreign currency balance which is sold from other sources but has not been purchased for compensation.

Detailed accounting:

- To open 01 detailed account.

17. To amend name of the Account 49 – “Interest payable” as follows: Account 49 – “Payable interest and fee”

18. To amend the accounting contents on the Account 509 – Other payments among Credit Institutions as follows:

“This account is used for reflecting other payments in VND or in foreign currency (besides the payments that have been charged to the appropriate accounts) among credit institutions”.

19. To supplement to the accounting contents on the Account 63 – Difference in the exchange rate of foreign currency, gold, precious stones with a phrase:

“The CI shall not be permitted to distribute profit or enjoy dividends on the interest difference of the foreign exchange rate which is revaluated at the end of the fiscal year of items with foreign currency origin as well as monetary derivative instruments with foreign currency origin”.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



“At the end of the year, the balance of this asset account shall be settled. If this account has Credit balance, the Credit balance thereof shall be carried over to the income account; If this account has Debit balance, the Debit balance thereof shall be carried over to the expense account.”

21. To amend the Account 69 – Undistributed profit as follows:

“Account 69 – Undistributed profit

This account is used to reflect the business results (profits, losses) after the enterprise income tax and the distribution of business results of the CI.

Accounting of this account must be performed in accordance with following provisions:

1. Business result shall be reflected on the account 69 – Profit after the Enterprise income tax or business losses.

2. The distribution of the business result of the CI must be clear, precise and in compliance with current provisions of the financial regime.

3. The business result must be accounted in details for each accounting period (previous year, current year), and followed up in details for each content of profit distribution of the CI (setting up of funds, supplement of business capital, dividend distribution, etc).

4. Where the retroactivity is applied due to the change in accounting policy and adjusted for the serious mistakes of previous years which are detected in the current year, resulting in the fact that the balance, at the beginning of the year, of the undistributed profit must be adjusted, the accountants thereat shall adjust to increase or decrease the balance at the beginning of the year of the Account 692 “Previous profit” in accounting books and adjust to increase or decrease the norm of Undistributed profit in the Balance Sheet in accordance with provisions of Vietnam Accounting Standard No.29 “Changing accounting policy, accounting estimation and errors” and Vietnam Accounting Standard No.17 “Enterprise Income Tax”.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Ending balance carried over from Accounts “Income”.

Debit:

- Ending balance carried over from Accounts “Expense”

- Setting up funds

- Distributing profits to joint venture parties and shareholders.

Credit balance:

- To reflect profits which have not been distributed or have not been used

Debit balance:

- To reflect losses from business activity that have not been settled

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- To open 01 detailed account

Account 69 consists of following level II accounts:

Account 691 – Profits of current year: This account is used for reflecting business results, the distribution of the business results and the undistributed profits of the current year of the Credit Institution

At the beginning of the following year, the ending balance of account 691 shall be carried over to the new year’s beginning balance of account 692 “Profits of previous year” (the voucher preparation shall not be required).

Account 692 – Profits of previous year: This account is used for reflecting the business results and undistributed profits of the previous year of the Credit Institution”.

22. To amend some contents in the accounting contents of the Account of category 7 – Income as follows:

- To amend Point 1 as: “This type of account shall reflect the entire incomes of the CI. At the end of 31 December, balance of these accounts shall be entirely carried over to the account “income of current year” and be zero”.

- To amend Point 4 as: “In case of liquidation, assignment of fixed assets, the value being used for the accounting on this account shall be the entire amount of money received from the liquidation, assignment of fixed assets. Any arising expense relating to the liquidation, assignment shall be charged to the account “Expenditure (category 8)”.

23. To amend the name of Account 709 – “Income from other interests” as “Other incomes from credit activity”.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



25. To amend some contents in the accounting contents of account of category 8 – Expenditure as follows:

- To amend Point 1 as: “This type of account shall reflect the entire expenses of the CI. At the end of 31 December, balance of these accounts shall be entirely carried over to the account “income of the current year” and be zero”.

- To amend Point 2 as: “In case of liquidation, assignment of fixed assets, the value to be charged on this account shall be the entire expenses relating to the liquidation, assignment of fixed assets. All receipts from the liquidation, assignment shall be charged to the account “Income (category 7)”.

26. To supplement to the accounting contents of Account 842 – Expenses relating to the finance leasing operation as follows:

“This account is used for the accounting of expenses relating to the finance leasing activity of the Credit Institution such as: Arising expenses relating to the signature of contract… (if any)”.

27. To abrogate the phrase “foreign currency” in the name of the Account 8821 – “Provisions for decline of gold, foreign currency price” and the phrase “foreign currency” in the accounting content of this account.

28. To amend some contents in the Account 921 – “Commitment on the guarantee issued to customers” as follows:

- To abrogate the phrase “The guaranteeing amounts to be stated in this account shall be accounted under the value of guarantee commitment minus (-) the value deposited at the bank by customers”

- To amend the Note in the Accounting contents of this account as follows:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



29. To amend the name of Account 93 – “Guarantee commitments received” to “Received commitments”.

30. To amend the name of Account 94 – “Overdue lending interests that are not yet collected” to “Lending interests and fees receivable that are not yet collected” and the phrase “overdue” in the name and accounting contents of the level II accounts of this Account (Accounts 941, 942, 943, 944).

31. To amend the word “Pawn” as “mortgage” in the name and accounting content of the Account 994 – Assets pledged, pawned by the customers.

Article 3. To supplement several accounts to the Accounts System of Credit Institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 of the Governor of the State Bank as follows:

1. Account 1014 – Cash in ATM

This account is used for following up the amount in VND at ATMs of the Credit Institution.

Debit:

- Cash amounts encashed to the ATMs

- Cash amounts directly received from ATM

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Cash amounts from the ATM delivered the cash fund of the unit

- Expenses in cash at the ATM

Debit balance:

- Cash balance at the ATM

Detailed accounting:

- To open detailed accounts for each ATM

2. Account 135 – Gold deposited at domestic credit institutions

This account is used for reflecting the value of monetary gold of the CI deposited at other domestic CIs.

This Account shall have following Level III accounts:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 1352 – Term deposited gold

Debit:

- Value of monetary gold deposited at other domestic CIs.

Credit:

- Value of monetary gold to be withdrawn

Debit balance:

- To reflect the value of monetary gold of the CI which is being deposited at domestic CIs.

Detailed accounting:

- To open detailed accounts under each domestic CI receiving the deposit.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



This account is used for reflecting the value of monetary gold of the CI deposited at oversea CIs.

This Account shall have following Level III accounts:

Account 1361 – Demand deposited gold

Account 1362 – Term deposited gold

Debit:

- Value of monetary gold deposited at oversea CIs.

Credit:

- Value of monetary gold to be withdrawn

Debit balance:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Detailed accounting:

- To open detailed accounts under each oversea CI receiving deposit.

4. Account 15 – Investment securities ready for sale

This account is used for reflecting the current value and the fluctuation of types of securities which were issued by the Government or domestic, foreign organizations and the CI is investing in. This account is used for the accounting of debt securities and capital securities which are held for the purpose of investment and ready for sale, and which are not of the type of securities that are purchased and sold out regularly, however, they can be sold at any time if it is considered profitable (CI shall issue internal provisions for this matter, unless otherwise provided for by applicable laws).

The accounting of this account must be performed in accordance with following provisions:

1. In respect of Debt securities:

a. The CI must open a detailed account to reflect the Face value, discount value and the additional value of the investment securities. Of which: (i) Original price of securities (actual purchasing price of securities), including: purchasing price plus (+) directly related expenses, such as expense for brokerage, transaction, information supply, taxes, charges and banking fees (if any); (ii) discount value is the negative difference value between the original price and the total value of money amounts including face value and interests accrued before the purchase (if any); (iii) additional value is the positive difference value between the original price and the total value of money amounts including face value and interests accrued before the purchase (if any). In the financial statement, the item of securities hereof shall be stated under the net value (Face value – Discount + Additional).

b. If it is supported by the informatics technology condition, the interest shall be acknowledged on the time and actual interest rate basis (actual interest rate is the rate which is used for the conversion of money amounts received in the future for all the time when another party uses the assets into the value which is initially acknowledged at the time where the assets are assigned to the using party). In case where the interest cannot be calculated on the basis of actual interest rate, the additional value or discount value thereof shall be equally allocated to the securities holding time of the CI.

c. If the interest is collected from the investment debt securities, including the interest accrued before the CI repurchases that investment, the CI must apportion this interest amount. Thereby, only the interest amount of the periods after the time when the CI  purchased this investment shall be acknowledged as income, the accrued interest before the time when the CI repurchased that investment shall be recorded to decrease the value of the very investment.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2. In respect of Capital securities:

a. Capital securities shall be recorded on the accounting book under the actual purchasing price of the securities (original price), including: Purchasing price plus (+) purchasing related expenses such as expenses for brokerage, transaction, information supply, taxes, charges and banking fee (if any).

b. Income of the CI from the investment in securities ready for sale where the right of the CI is confirmed and upon the receipt of the notice of the dividend distribution.

c. At the end of the accounting period, if the market value of the securities falls and is lower than their original price, the accountant shall set up provision for the fall of the investment securities’ price.

Debit:

- Value of purchased securities

Credit:

- Value of sold securities
- Value of the securities paid by issuing institutions

Debit balance:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Detailed accounting:

- To open detailed accounts under the Face value, discount value and additional value of the investment securities in respect of debt securities.
- To open detailed accounts under each type of securities in respect of capital securities.

This Account shall have following level II and level III accounts:

Account 151 – Government’s securities

Account 152 – Debt securities issued by other domestic CIs

Account 153 – Debt securities issued by domestic economic organizations

Account 154 – Foreign Debt securities

Account 155 – Capital securities issued by other domestic CIs

Account 156 – Capital securities issued by domestic economic organizations

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 159 – Provisions for the fall of the securities’ price

Account 151 – Government’s securities

This Account is used for reflecting the current value and the fluctuation of types of Government’s securities (except for Government’s bills) issued by the State Treasury of Vietnam in which the CI is making investment.

Account 152 – Debit securities issued by other domestic CIs

Account 153 - Debt securities issued by domestic economic organizations

Account 154 – Foreign Debt securities

These accounts are used for reflecting the current value and the fluctuation of types of Debt securities which are currently held by the CI for the purpose of investment and ready for sale at any time where it is considered as profitable.

Debt securities being followed up on this account include: Bonds, valuable papers…. issued by other domestic CIs, domestic economic organizations or securities issued by the Government or foreign organizations.

Account 155 - Capital securities issued by other domestic CIs

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 157 - Foreign capital securities

These accounts are used for reflecting the current value and the fluctuation of types of capital securities which are currently held by the CI for the purpose of investment and ready for sale at any time where it is considered as profitable and not subject to the accounting on account 34.

Capital securities being accounted on this account are the securities which are listed in the market and fail to satisfy conditions for establishing a subsidiary company, aligned company or joint venture company (co-controlling business establishment).

Such investments as capital contribution under the capital contribution contract, purchase of securities, which are not yet listed in the securities market shall be reflected on the accounts 344, 348 (other long term investments).

Account 159 - Provisions for the fall of the securities’ price

This account is used for reflecting the provisioning, settlement and return of provisions for the price fall of investment securities which are ready for sale.

Accounting principles and contents on this account shall be performed in accordance with the account 149 – Provisions for the fall of securities’ price.

5. Account 16 – Investment securities being held till the maturity date

This account is used for reflecting the current value and the fluctuation of types of debt securities issued by the Government or domestic, foreign organizations in which the CI is making investment. Debt securities being accounted on this account shall be securities which are held for the purpose of investment until the date of maturity (date of payment).

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1. Only debt securities shall be recorded on this account (capital securities shall not be recorded on this account).

2. The CI shall open a detailed account to reflect the face value, discount value and the additional value of the investment securities. Of which: (i) Original price of securities (actual purchasing price of securities), including: purchasing price plus (+) directly related expenses, such as expense for brokerage, transaction, information supply, taxes, charges and banking fees (if any); (ii) discount value is the negative difference value between the original price and the total value of money amounts including face value and interests accrued before the purchase (if any); (iii) additional value is the positive difference value between the original price and the total value of money amounts including face value and interests accrued before the purchase (if any). In the financial statement, the item of securities hereof shall be stated under the net value (Face value – Discount + Additional).

3. If it is supported by the informatics technology condition, the interest shall be acknowledged on the time and actual interest rate basis (actual interest rate is the rate which is used for the conversion of money amounts received in the future for all the time when another party uses the assets into the value which is initially acknowledged at the time where the assets are assigned to the using party). In case where the interest cannot be calculated on the basis of actual interest rate, the additional value or discount value thereof shall be equally allocated to the securities holding time of the CI.

4. If the interest is collected from the investment debt securities, including the interest accrued before the CI repurchases that investment, the CI must apportion this interest amount. Thereby, only the interest amount of the periods after the time when the CI  purchased this investment shall be acknowledged as income, the accrued interest before the time when the CI repurchased that investment shall be recorded to decrease the value of the very investment.

5. The setting up of provisions for the price fall of the investment securities which are held until the date of maturity shall only be performed where there is any evidence of price fall of securities in long term or any evidence that it is difficult for the bank to recover the full investment. Any change of price in short term shall not be set up provisions for the fall of securities’ price .

This account shall have following level II accounts:

Account 161 – Government’s securities

Account 162 – Securities issued by other domestic CIs

Account 163 – Securities issued by domestic economic organizations

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Accounting contents and methods on these accounts shall be similar to the accounts “Debt securities” of the Account 15 – Investment securities ready for sale respectively (Account 151, 152, 153, 154).

Account 169 – Provisions for the fall of securities’ price

This account is used for reflecting the provisioning, settlement and return of provisions for price fall of investment securities being held till the date of maturity.

Credit:

- Provisions made for the fall of securities’ price (provisions initially set up and the difference between the provisions required to set up of the current period that is higher than the set up provisions at the end of the previous period).

Debit:

- Dealing with actual price fall of securities investments

- Return of provisions for the price fall

Credit balance:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Detailed accounting:

- To open detailed accounts by each type of trading securities

6. Account 26 – Credit to foreign organizations, individuals

This account is used to account the money amount (Vietnamese dong or foreign currency) lent to foreign organizations, individuals (non-residents) by the CI.

This account consists of following Level II accounts:

261 – Short term lending in VND

262 – Medium term lending in VND

263 – Long term lending in VND

264 – Short term lending in foreign currency and gold

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



266 – Long term lending in foreign currency and gold

267 – Other credits in VND

268 – Other credits in foreign currency and gold

269 – Provisions for risks

261 – Short term lending in VND

This account is used for reflecting the short term loans to foreign organizations, individuals in VND.

This account consists of following level III accounts:

2611 - Standard debts

2612 – Debts, which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2614 – Doubtful debts

2615 – Potentially irrecoverable debts

Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

262 – Medium term lending in VND

This account is used for reflecting medium term loans to foreign organizations, individuals in VND.

This account consists of following level III accounts:

2621 – Standard debts

2622 – Debts, which need special attention

2623 – Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2625 – Potentially irrecoverable debts

Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

263 – Long term lending in VND

This account is used for reflecting long term loans to foreign organizations, individuals in VND.

This account consists of following level III accounts:

2631 – Standard debts

2632 – Debts which need special attention

2633 – Substandard debts

2634 – Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

264 – Short term lending in foreign currency and gold

This account is used for reflecting short term loans to foreign organizations, individuals in foreign currency and gold.

This account consists of following level III accounts:

2641 – Standard debts

2642 – Debts which need special attention

2643 – Substandard debts

2644 – Doubtful debts

2645 – Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



265 – Medium term lending in foreign currency and gold

This account is used for the reflection of medium term loans to foreign organizations, individuals in foreign currency and gold.

This account consists of following level III accounts:

2651 – Standard debts

2652 – Debts which need special attention

2653 – Substandard debts

2654 – Doubtful debts

2655 – Potentially irrecoverable debts

Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



This account is used for the reflection of long term loans to foreign organizations, individuals in foreign currency and gold.

This account consists of following level III accounts:

2661 – Standard debts

2662 – Debts which need special attention

2663 – Substandard debts

2664 – Doubtful debts

2665 – Potentially irrecoverable debts

Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

267 – Other credit in Vietnamese dong

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



This account consists of following level III accounts:

2671 – Standard debts

2672 – Debts which need special attention

2673 – Substandard debts

2674 – Doubtful debts

2675 – Potentially irrecoverable debts

Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

268 – Other credit in foreign currency and gold

This account is used for the reflection of other credit operations to foreign organizations, individuals in foreign currency, gold, such as the operations of mortgage, discount of valuable papers, payment in lieu of others from the guarantee transaction, finance leasing…

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2681 – Standard debts

2682 – Debts which need special attention

2683 – Substandard debts

2684 – Doubtful debts

2685 – Potentially irrecoverable debts

Accounting contents and principles on these accounts are similar to those on respective accounts of category 2.

269 – Provisions for risk

This account is used for the reflection of the setting up and use of provisions for credit risks in banking activity of credit institutions in accordance with current provisions on debt classification and provisioning.

This account consists of the following level 3 accounts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2691 – General provisions

Accounting contents and principles on these accounts are similar to those on accounts “provisions for risk”

7. Account 304 – Investment immovable assets

This account is used for the reflection of the current amount and the development of the investment immovable assets under the original price of the investment immovable assets.

This account shall only be opened and used at subsidiary companies, which are authorized to engage in immovable assets trading (the accounts system of CIs shall be used for accounting) of Credit Institution, because the Article 73 of the Law on Credit Institutions stipulates that CIs shall not be permitted to directly engage in immovable assets trading.

The accounting of this account shall be implemented in accordance with Vietnam Accounting Standards (VAS) No.05 “Investment immovable assets”.

Debit:

- Original price of investment immovable increases in the period

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit balance:

- Original price of investment immovable of the CI at the end of the period.

Detailed accounting:

- Opening a detailed account for each type of investment immovable assets.

8. Account 3054 – Amortization of investment immovable assets

This account is used for the reflection of the amortization value of investment immovable assets, which are being held.

Debit:

- Amortization value of investment immovable assets decreases in the period.

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credit balance:

- Amortization value of current immovable assets of the CI.

Detailed accounting:

- Opening a detailed account.

9. Account 3535 – Delayed income tax assets

This account is used for the reflection of the current value and the development of delayed income tax assets

Delayed income tax assets shall be determined under the following formula:

Delayed income tax assets

=

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



+

Deducted value carried over to the following year of taxable losses and tax preferences that have not yet been used

x

Current enterprise income tax rate (%)

The accounting on this account needs to be implemented in accordance with provisions of Vietnam Accounting Standards No.17 – “Enterprise income tax” and following provisions:

1. CIs shall only be permitted to acknowledge the delayed income tax assets for temporarily deducted differences, the deducted value of the taxable losses and tax preference that have not yet been used in previous years and carried over to the current year in the event where the CI definitely estimates to gain the income taxable profit in the future in order to use the temporarily deducted differences, unused taxable losses and tax preference.

2. At the end of the fiscal year, the CIs shall draw up “Table for determining temporary differences to be deducted”, “Table for following up temporarily deducted differences that have not yet been used” (upon the guidance of the Ministry of Finance), the deducted value carried over to the following year of unused taxable losses and tax preferences shall be used as foundation to draw up the “Table for determining delayed income tax assets” for the determination of the delayed income tax assets which are acknowledged or returned in the year.

3. The acknowledgment of delayed income tax assets in a year shall be implemented under the principle of clearing between the delayed income tax assets arising in the current year and the income tax assets which have been acknowledged since the previous years, but returned in the current year under the following principles:

- If the delayed income tax assets arising in the year is bigger than the delayed income tax assets which are returned in the year, the difference thereof shall be acknowledged as delayed income tax assets and delayed income tax expense shall be stated as a decrease.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



4. Accountants shall return the delayed income tax assets where the temporarily deducted differences have not affected the income taxable profit (where the assets are recovered or payable debt is partially or entirely paid).

5. Upon ending the fiscal year, CIs must evaluate delayed income tax assets which have not yet been acknowledged from the previous years when they surely estimates to gain income taxable profit in the future to make additional acknowledgement to the current year.

6. Some main cases arising from the delayed income tax assets:

- Delayed income tax assets arising from temporarily deducted differences, due to the fixed assets amortization under the accounting purpose is performed faster than the fixed asset amortization under the purpose of income tax calculation in the year.

- Delayed income tax assets arising from the temporarily deducted differences, due to an expense of the current year is acknowledged but only deducted from the taxable income of the following year. For example: a pre-deducted expense for a major repair of fix assets is acknowledged in the current year but only deducted from taxable income when these expenses arise actually in the following years;

- Delayed income tax assets are calculated on the value which is deducted of the taxable losses and tax preferences which have not yet been used and carried over from previous years to the current year.

Debit:

- Value of delayed income tax assets increasing

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit balance:

- Value of the delayed income tax assets which remains at the end of the period.

Detailed accounting:

- Opening 01 detailed account.

10. Account 366 – Receivables from internal transactions of the CIs system

Account 366 consists of following level 3 accounts

3661 – Receivables from branches

3661 – Receivables from the Head office

Account 3661 – Receivables from branches

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit:

- Receivable amount from branches’ internal transactions

Credit:

- Receivable amount which branches have paid

- Amount being transferred to other appropriate accounts

Debit balance:

- Reflecting the amount of money receivable from branches by the Head office

Detailed accounting:

- Opening detailed accounts in respective branches.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



This account is opened at branches of the CI to reflect receivables from the Head office arising from internal transactions of the CIs system.

Debit:

- Receivables from the Head office’s internal transactions

Credit:

- Receivables which have been paid by the Head office

- Amount being transferred to other appropriate accounts

Debit balance:

- Reflecting the amount of money still receivable from the Head office by branches

Detailed accounting:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



11. Account 389 – Other Assets

This account is used for the reflection of other types of assets of the CI besides assets which have been recorded in appropriate accounts.

Debit:

- Value of other assets of the CI increasing in the period

Credit:

- Value of other assets of the CI decreasing in the period

Debit balance:

- Value of other assets at the end of the period

Detailed accounting:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



12. Account 397 – Receivable fees

This account is used for the reflection of the receivable fees in the operation process of the CI.

The accounting on this account shall be implemented in accordance with following provisions:

1. Fees from the business activity of the CI shall be acknowledged on the basis of actual time and fee amount to be receivable in each period.

2. Receivable fees shall reflect the accumulated fees, which have been charged to the income of the period by the CI, but have not been paid by the customers.

Debit:

- Receivable fees from the service supply activity of the CIs

(Making counter-entry to the income account of the CI)

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit balance:

- Reflecting the fees to be receivable from the customers

Detailed accounting:

- Opening detailed account for each type of service that has been supplied for enjoying fee.

13. Account 4254 – Deposit for specific purposes

This account is used for the reflection of the amount in Vietnamese dong deposited by foreign customers at the CIs, which is used for a specific purpose.

Accounting contents and method on this account are similar to the account 4214 – Deposit for specific purposes

14. Account 4264 – Deposit for specific purposes

This account is used for the reflection of the foreign currency value of foreign customers for a specific purpose, which is deposited at the CI.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



15. Account 4535 – Delayed income tax payable

This account is used for the reflection of the current value and increase, decrease of the delayed enterprise income tax payable, which is determined and acknowledged in accordance with provisions of Vietnam Accounting Standards No.17 “Enterprise Income tax”.

Accounting on this account shall be performed in accordance with following provisions:

1. Payable delayed income tax shall be acknowledged for all taxable temporary differences, except for the case where payable delayed income tax arises from the initial acknowledgement of an asset or payable debt of a transaction which does not affect the accounting profits or income taxable profits (or taxable losses) at the time when the transaction arises.

2. By the ending of the fiscal year, the accountant must determine taxable temporary differences of the current year to make basis for the determination of payable delayed income tax which is acknowledged in the year.

3. The acknowledgement of payable delayed income tax in the year shall be implemented in accordance with the principle of clearing between the payable delayed income tax amount arising in the current year and the payable delayed incomes that were acknowledged from previous years, but are stated as decrease (returned) in the current year under the principle:

- If the payable delayed income tax amount arising in the year is bigger than the payable delayed income tax amount which is returned in the year, the accountant  shall only make supplement acknowledgement for the payable delayed income tax which is the bigger difference between the payable delayed income tax arising and the amount to be returned in the year;

- If the payable delayed income tax amount arising in the year is smaller than the payable delayed income tax amount which is returned in the year, the accountant thereat shall only make decrease accounting (return) for the payable delayed income tax amount which is the smaller difference between the payable delayed income tax arising and the amount to be returned in the year.

4. Payable delayed income tax arising in the year which is not related to the items which are directly charged to the owner capital must be acknowledged as the delayed enterprise income tax expense arising in the year.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



6. Some main cases that make the payable delayed income tax arise:

Payable delayed income tax arises from taxable temporary differences. For example, the utility time of fixed assets determined by the CI is longer than the utility time in accordance with current financial policies accepted by the tax authority that makes the amortization deduction level of fixed assets under the accounting lower than the amortization which is deducted from the taxable profits.

Debit:

- Payable delayed income tax decreasing (being returned)

Credit:

- Payable delayed income tax, which is acknowledged in the period

Credit balance:

- Payable delayed income tax remaining at the end of the period

Detailed accounting:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



16. Account 466 – Payables from internal transactions of the system of CIs

This account consists of following level 3 accounts:

4661 – Payables to branches

4662 – Payables to the Head office

Account 4661 -  Payables to branches

This account is opened at the Head office of the CIs and used for the reflection of payables to branches arising from the internal transactions of the system.

Credit:

- Amounts payable by the Head office to branches

Debit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Amounts which have been transferred to other appropriate accounts

Credit balance:

- Reflecting the amounts to be paid by the Head office to branches

Detailed accounting:

- Opening 01 detailed account.

 

Account 4662 – Payables to the Head office

This account is opened at branches of the CIs and used for the reflection of payables to the Head office arising from internal transactions of the system.

Credit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debit:

- Amounts which branches have paid to the Head office

- Amounts which have been transferred to other accounts

Credit balance:

- Reflecting the amounts to be paid by the branches to the Head office

Detailed accounting:

- Opening 01 detailed account

17. Account 487 – Debt components of preference shares

This account is used for the reflection of the component value of payable Debt of preference shares issued by the CI. This account shall be only opened and used upon the permission of financial mechanism or a specific regulation on the operational mechanism of the State Bank. The accounting on this account shall be implemented in accordance with guidance of the State Bank.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1. Preference share is a complex financial instrument, which consists of two components (Payable debt  and Owner’s capital).

2. The issuance of preference shares must be in compliance with current provisions of applicable laws. The separation of the two components, Payable debt and Owner’s capital, in the accounting shall be implemented in accordance with provisions of the State Bank.

3. Only value of the payable Debt of preference shares issued the CI shall be recorded on this account.

4. Payable Debt component of preference shares, which is recorded on this account, and Owner’s capital component of preference shares (being accounted on the account 65 – Preference shares – Owner’s capital component) are 02 component parts of a preference share issued by the CI.

Credit:

- Value of payable debt component of preference shares issued by the CI

Debit:

- Making payment of preference shares at maturity (payable Debt component).
- Repurchasing preference shares (payable Debt component) in the period
- Converting preference shares to common shares (Debt component of preference shares)

Credit balance:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Detailed accounting:

- Opening a detailed account for each issuance batch

18. Account 497 – Payable fees

This account is used for the reflection of the payable fee amount, which is accumulated when the CI uses products, services from suppliers.

Accounting on this account must be implemented in accordance with following provisions:

1. The fee amount to be payable to suppliers shall be acknowledged on the time basis and the actually payable fee amount in the period.

2. Payable fee being followed up on this account reflects the accumulated fee that the CI has accounted to the expenditures in the period but not paid yet to the suppliers.

Credit:

- Fee amount to be payable to the suppliers of products, services (Making counter-entry to the expense account of the CI).

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Payable fee amount which has been paid to the suppliers.

Credit balance:

- Reflecting the fee amount to be payable to the suppliers.

Detailed accounting:

- Opening a detailed account for each supplier.

19. Account 603 – Surplus of voting shares

This account is used for the accounting of the difference between the issuing price of shares and face value of shares.

Credit:

- Surplus value of voting shares increasing (The higher difference between the issuing price and the face value of share)

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Surplus value of voting shares decreasing (The lower difference between the issuing price and the face value of share)
- Transferring the surplus of voting shares in order to increase charter capital in accordance with financial mechanism and current provisions of applicable laws.

Credit balance:

- Reflecting the value of the positive surplus of the current voting shares

Debit balance:

- Reflecting the value of the negative surplus of the current voting shares

Detailed accounting:

- Opening a detailed account.

20. Account 604 – Fund shares

This account is used for the reflection of the current value and the increase/decrease  of the shares repurchased by the CI from those which are issued to the public for later re-issuance (hereinafter called fund shares ).

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



CI shall only be permitted to open and use this account where it has an operational mechanism and performs accounting in compliance with guidance of the State Bank.

Accounting on this account needs to be implemented in accordance with following provisions:

1. Value of the purchased fund shares stating on this account is the real price, including: real purchasing price and expenses directly relating to the purchase of fund shares such as expense for brokerage, expense for transaction of fund shares  (if any).

2. Value of fund shares upon the re-issuance, or where they are used for dividend payment, reward, … shall be calculated under the real price in line with the weighed average method.

3. The difference amount between the re-issuance/use price and real price of purchased fund shares shall be accounted to the Debit or Credit of the Account 603 “Surplus of voting shares”.

4. Following subjects shall not be followed up on this account: (i) value of shares that the CI buys from another CI for the purpose of investment holding; (ii) value of the shares that the CI repurchases for the purpose of withdrawal for timeless cancel (in this case, capital of the CI shall be directly stated as decrease).

5. Upon preparation and explanation of financial statement, balance on the Debit of the Account 604 “Fund shares ” shall be stated in negative number by putting it in the bracket (xxx) and in the norm Capital of the CI (after such norms as Charter capital, investment capital for capital construction, fixed asset procurement and surplus of voting shares) on the Balance Sheet.

6. In the event where the CI repurchases preference shares (complex instrument), value of the purchased fund shares being accounted on this account shall be the real purchase price (minus (-) the Debit component of preference shares (accounting value on account 487 – Debit component of preference shares).

Debit:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credit:

- Value of fund shares which are re-issued or re-used.
(making dividend payment or bonus payment by shares…)

Debit outstanding:

- Value of fund shares which are currently held by the CI

Detailed accounting:

- Opening a detailed account for each purchase batch of fund shares

21. To supplement following level 3 accounts to the Account 63 – Revaluation of derivative instruments:

6331 – Swap transaction

6332 – Currency forward transaction

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



6334 – Currency options transaction

6338 – Other derivative instruments

Accounting contents and method on this account shall be performed in accordance with the accounting contents of Account 633.

22. Account 65 – Preference shares      

Preference share is a complex financial instrument which consists of two components (Payable debt and Owner’s capital). Accounting contents on Account 65 – preference shares reflect the value of owner’s capital component of the preference shares issued by the CI. The payable debt component of preference shares is accounted on the account 487 – Debt component of preference share.

Credit:

- Value of owner’s capital component of preference shares issued by the CI.

Debit:

- Value of owner’s capital component of preference shares which are paid at maturity
- Value of owner’s capital component of preference shares which are converted into common shares.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- Value of owner’s capital component of preference shares issued by the CI  and being in circulation.

Detailed accounting:

- Opening detailed accounts for each issuance batch.

Value of preference shares being accounted on this account shall be the face value in the event where no value arising to be charged to the debt component of preference shares. In case of arising the value of the debt component, value of shares being accounted on this account shall be the face value minus (-) the amount being accounted to the debt component of preference shares.

23. Account 723 – Receipts from monetary derivative instruments

This account is used for the accounting of receipts from monetary derivative instruments of the CI.

Accounting contents on this account are similar to the accounting contents on income accounts of the CI.

24. Account 748 – Receipts from other derivative instruments

This account is used for the accounting of the money amount received from other derivative instruments (other than monetary derivative instruments) of the CI.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



25. Account 805 – Interest payment for the finance lease

This account is used for the accounting of the payable interest amount of the finance lease of the CI.

Accounting contents on this account are similar to the accounting contents of expense accounts of the CI.

26. Account 823 – Expense for monetary derivative instruments

This account is used for the accounting of expenses arising from monetary derivative instruments of the CI.

Accounting contents on this account are similar to the accounting contents on expense accounts of the CI.

27. Account 833 – Expense for enterprise income tax

This account is used for the reflection of the current enterprise income tax expense of the CI, including the current enterprise income tax expense and delayed enterprise income tax expense as a basis for the determination of the business result of the CI in the current year.

Accounting on this account shall be performed in accordance with Vietnam Accounting Standard No.17 – Enterprise income tax and following provisions:

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



2. Current enterprise income tax expense is the payable enterprise income tax amount calculated on the taxable income in the year and the current enterprise income tax rate.

3. Delayed enterprise income tax expense is the enterprise income tax amount to be payable in the future arising from:

- The acknowledgement of the delayed income tax payable in the year

- The return of the delayed income tax assets which were acknowledged from the previous years.

4. Income from the delayed enterprise income tax is the decrease amount of expenses for delayed enterprise income tax arising from:

- The acknowledgement of the delayed income tax payable in the year

- The return of the delayed income tax assets which were acknowledged from the previous years.

This account consists of following level III accounts:

Account 8331 –  Expense for current enterprise income tax

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Account 8331 – Expense for current enterprise income tax

This account is used for reflecting expense for current enterprise income tax arising in the year of the CI.

The accounting on this account must be performed in accordance with following provisions:

1. On the quarterly basis, the accountant shall, basing on the written declaration of enterprise income tax, record the current enterprise income tax amount which is temporarily payable to the current income tax expense.

2. At the end of the fiscal year, basing on the declaration of tax settlement, if the amount of enterprise income tax which is temporarily payable in the year is lower than the payable amount of the very year, the accountant shall record the additional payable amount of enterprise income tax to the current income tax expense. In case where the amount of enterprise income tax which is temporarily payable in the year is higher than the payable amount of the very year, the accountant shall make decrease accounting for the current income tax expense, which is the higher difference between the temporarily payable amount of enterprise income tax in the year and the actual payable amount.

3. In case where any inessential error relating to the amount of payable enterprise income tax of previous years is detected, the CI shall be permitted to make increase (or decrease) accounting for the amount of payable enterprise income tax of previous years into the current enterprise income tax expense of the year when the error is found out.

4. At the end of the fiscal year, the accountant shall transfer the current enterprise income tax expense arising in the year to the account 69 “Undistributed profits” to determine the business results of the year.

Debit:

- Payable enterprise income tax which is charged to the current enterprise income tax expense arising in the year.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credit:

- The current amount of actual payable enterprise income tax in the year, which is lower than the current amount of temporarily payable income tax shall be deducted from the current income tax expense that is acknowledged in the year;

- The amount of payable enterprise income tax which is accounted as a decrease due to the detection of inessential errors of previous years shall be deducted from the current enterprise income tax expense of the current year;

- To transfer the difference between the current enterprise income tax expense to the Debit of the Account 69 “Undistributed profits”.

Account 8331 – Expense for current enterprise income tax shall have no balance at the end of the period.

Account 8332 – Expense for delayed enterprise income tax

This account is used for reflecting the delayed enterprise income tax expense arising in the year of the CI.

The accounting of this account must be performed in accordance with following provisions:

1. At the end of the fiscal year, the accountant must determine the delayed enterprise income tax amount that is payable to record to the delayed enterprise income tax expense, at the same time, determine the delayed income tax assets to record to the income from the enterprise income tax (making decrease accounting for the delayed enterprise income tax expense).

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3. At the end of the period, the accountant must transfer the difference between the arising amount of the Debit and the arising amount of the Credit of the Account 8332 – Expense for delayed income tax to the Account 69 “Undistributed profits”.

Debit:

- Expense for delayed enterprise income tax arising in the year from the acknowledge of the payable delayed income tax (which is the higher difference between the payable delayed income tax arising in the year and the payable delayed income tax that is returned in the year);

- The returned amount of the delayed enterprise income tax asset being acknowledged from previous years (which is the higher difference between the delayed enterprise income tax asset which is returned and the delayed enterprise income tax asset arising in the year);

- To transfer the difference between the arising amounts of the Credit of Account 8332 – Expense for delayed enterprise income tax that are higher than those of the Debit of Account 8332 – Expense for delayed enterprise income tax arising in the period to the Credit of Account 69 “Undistributed profits”.

Credit:

- To make decrease accounting for the delayed enterprise income tax expense (which is the higher difference between the delayed income tax asset arising in the year and the delayed income tax asset that is returned in the year).

- To make decrease accounting for the delayed enterprise income tax expense (which is the higher difference between the payable delayed income tax that is returned in the year and the payable delayed income tax arising in the year).

- To transfer the difference between the arising amounts of the Credit of Account 8332 – Expense for delayed enterprise income tax that are lower than those of the Debit of Account 8332 – Expense for delayed enterprise income tax arising in the period to the Credit of Account 69 “Undistributed profits”.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



28. Account 848 – Expenditure on other derivative instruments

This account is used to account amounts spent on other derivative instruments (other than monetary derivative instruments) of the CI.

Accounting contents on this account are similar to the accounting contents on accounts “Expenditures” of the CI.

29. Account 856 – Expenditure on shift meals of employees of the CI

This account is used to account the amounts spent on the shift meals of the CI’s employees in accordance with the financial regime applicable to CIs.

Accounting contents on the account 856 are similar to the accounting contents of accounts “Expenditures” of the CI.

30. To supplement following level 3 accounts to the Account 882 – Expenditure on provisions

Account 8826 – Expenditure on provisions for price fall of capital contribution, investment in shares purchase

Account 8827 – Expenditure on provisions for the commitments issued.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



31. Account 938 – Other documents, written commitments received

This account is used to follow up the commitments in written documents, other commitment vouchers (other than guarantee commitment) received by the CI.

Accounting contents on this account are similar to those on Account 931.

32. Account 944 – Receivable fees that have not been collected yet

This account is used for reflecting the receivable fees of the CI that have not been collected yet.

Debit (In):

- The receivable fees that have not been collected yet

Credit (Out):

- The receivable fees that have been collected

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



- To reflect the receivable fees that have not been collected yet.

Detailed accounting:

- To open detailed accounts for each customer.

33. To supplement following level 3 accounts to the Account 971 – Debts lost during the monitoring time:

Account 9711 – Principal debts which get lost during the monitoring time

Account 9712 – Interest debts which get lost during the monitoring time

The accounting on this account shall be performed in accordance with the accounting contents on the Account 971.

34. To supplement the account 972 – Debts lost during the payment activity

This account is used to follow up the debts, which get lost during the payment activity of the CI, have been made up by provisions for risk and are under the monitoring time for entire collection. The monitoring time on this account shall be performed in accordance with current regulations of the Ministry of Finance, after the monitoring time, the remaining balance shall be canceled.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Article 4. This Decision shall be effective from 01/9/2006.

Article 5. Director of Administrative Department, Director of the Finance – Accounting Department, Director of the Banking Informatics Technology Department, Heads of related units of the State Bank of Vietnam, Manager of branches of State Bank in provinces, cities under the Central Government’s management, Chairperson of the Board of Directors and General Director (Director) of credit institutions shall be responsible for the implementation of this Decision.

 

 

FOR THE GOVERNOR OF THE STATE BANK OF VIETNAM
DEPUTY GOVERNOR




Vu Thi Lien

 

APPENDIX 01

ACCOUNTS SYSTEM OF THE CREDIT INSTITUTIONS
(For reference)

Code No. of the accounts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Level I

Level II

Level III

Category 1: Liquidity and investments

10

 

 

Cash, valuable documents denominated in foreign currency, precious metals and stones

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

101

 

Cash in VND

 

 

1011

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1012

Cash at the unit which performs book entry accounting

 

 

1013

Cash not qualified for circulation pending disposal

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1014

Cash at the ATMs

 

 

1019

Cash in transport

 

103

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1031

Foreign currency at the unit

 

 

1032

Foreign currency at the unit which performs book entry accounting

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1033

Foreign currency sent for consumption

 

 

1039

Foreign currency in transport

 

104

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1041

Valuable documents in foreign currency at the unit

 

 

1043

Valuable documents in foreign currency sent for collection

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1049

Valuable documents in foreign currency in transport

 

105

 

Precious metals, precious stones

 

 

1051

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1052

Gold at the unit which performs book entry accounting

 

 

1053

Gold carried away for processing, creation

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1054

Precious metals, precious stones in transport

 

 

1058

Other precious metals, precious stones

11

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

111

 

Deposits in VND at the State Bank

 

 

1111

Deposits in the escrow account

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1113

Deposits for payment purpose

 

 

1116

Margin deposits for guarantee

 

112

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1121

Deposits in the escrow account

 

 

1123

Deposits for payment purpose

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1126

Margin deposits for guarantee

 

 

 

 

12

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

121

 

Investment in the State Bank Bills and the Government Bills

 

 

1211

Investment in the State Bank Bills

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1212

Investment in the Treasury Bills

 

122

 

Investment in other short-term valuable papers qualified for rediscount with the State Bank

 

123

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

129

 

Provisions for the price fall

13

 

 

Money, gold deposited at other CIs

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Deposits  in VND at domestic CIs

 

 

1311

Demand deposits

 

 

1312

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

132

 

Deposits in foreign currency at domestic CIs

 

 

1321

Demand deposits

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1322

Term deposits

 

133

 

Abroad deposits in foreign currency

 

 

1331

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1332

Term deposits

 

 

1333

Deposits for specific purpose

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Abroad deposits in VND

 

 

1341

Demand deposits

 

 

1342

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1343

Deposits for specific purpose

 

135

 

Gold deposited at domestic credit institutions

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1351

Demand gold deposits

 

 

1352

Term gold deposits

 

136

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1361

Demand gold deposits

 

 

1362

Term gold deposits

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

14

 

 

Business securities

 

141

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1411

Government’s securities

 

 

1412

Securities issued by other domestic CIs

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1413

Securities issued by domestic economic organizations

 

 

1414

Foreign securities

 

142

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

1421

Securities issued by other domestic CIs

 

 

1422

Securities issued by domestic economic organizations

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



1423

Foreign securities

 

148

 

Other business securities

 

149

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

15

 

 

Investment securities ready for sale

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Government’s Securities

 

152

 

Debt securities issued by other domestic CIs

 

153

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

154

 

Foreign debt securities

 

155

 

Capital securities issued by other domestic CIs

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Capital securities issued by domestic economic organizations

 

157

 

Foreign capital securities

 

159

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

16

 

 

Investment securities being held till the date of maturity

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Government’s Securities

 

162

 

Debt securities issued by other domestic CIs

 

163

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

164

 

Foreign debt securities

 

169

 

Provisions for the fall of securities price

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Category 2: Credit activities

20

 

 

Lending to other credit institutions

 

201

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Lending in VND to domestic CIs

 

 

2011

Standard debts

 

 

2012

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2013

Substandard debts

 

 

2014

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

 

 

 

 

202

 

Lending in foreign currency to domestic CIs

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2021

Standard debts

 

 

2022

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2024

Doubtful debts

 

 

2025

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



203

 

Lending in foreign currency to foreign CIs

 

 

2031

Standard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts which need special attention

 

 

2033

Substandard debts

 

 

2034

Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2035

Potentially irrecoverable debts

 

205

 

Discount, rediscount of commercial papers and other valuable papers

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Standard debts

 

 

2052

Debts which need special attention

 

 

2053

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2054

Doubtful debts

 

 

2055

Potentially irrecoverable debts

 

209

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for risks

 

 

2091

Specific provisions

 

 

2092

General provisions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

21

 

 

Lending to domestic economic organizations, individuals

 

211

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Short term lending in VND

 

 

2111

Standard debts

 

 

2112

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2113

Substandard debts

 

 

2114

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

212

 

Medium term lending in VND

 

 

2121

Standard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2122

Debts which need special attention

 

 

2123

Substandard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Doubtful debts

 

 

2125

Potentially irrecoverable debts

 

213

 

Long term lending in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2131

Standard debts

 

 

2132

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2134

Doubtful debts

 

 

2135

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



214

 

Short term lending in foreign currency and gold

 

 

2141

Standard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts which need special attention

 

 

2143

Substandard debts

 

 

2144

Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2145

Potentially irrecoverable debts

 

215

 

Medium term lending in foreign currency and gold

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Standard debts

 

 

2152

Debts which need special attention

 

 

2153

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2154

Doubtful debts

 

 

2155

Potentially irrecoverable debts

 

216

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Long term lending in foreign currency and gold

 

 

2161

Standard debts

 

 

2162

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2163

Substandard debts

 

 

2164

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

219

 

Provisions for risks

 

 

2191

Specific provisions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2192

General provisions

 

 

 

 

22

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Discount of commercial papers and Valuable papers to domestic economic organizations, individuals

 

221

 

Discount of commercial papers and valuable papers in VND

 

 

2211

Standard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2212

Debts which need special attention

 

 

2213

Substandard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Doubtful debts

 

 

2215

Potentially irrecoverable debts

 

222

 

Discount of commercial papers and valuable papers in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2221

Standard debts

 

 

2222

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2224

Doubtful debts

 

 

2225

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



229

 

Provisions for risks

 

 

2291

Specific provisions

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



General provisions

 

 

 

 

23

 

 

Finance leasing

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



231

 

Finance leasing in VND

 

 

2311

Standard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts which need special attention

 

 

2313

Substandard debts

 

 

2314

Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2315

Potentially irrecoverable debts

 

232

 

Finance leasing in foreign currency

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Standard debts

 

 

2322

Debts which need special attention

 

 

2323

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2324

Doubtful debts

 

 

2325

Potentially irrecoverable debts

 

239

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for risks

 

 

2391

Specific provisions

 

 

2392

General provisions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

24

 

 

Guarantee

 

241

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payment made in lieu of customers in VND

 

 

2412

Debts which need special attention

 

 

2413

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2414

Doubtful debts

 

 

2415

Potentially irrecoverable debts

 

242

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payment made in lieu of customers in foreign currency

 

 

2422

Debts which need special attention

 

 

2423

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2424

Doubtful debts

 

 

2425

Potentially irrecoverable debts

 

249

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for risks

 

 

2491

Specific provisions

 

 

2492

General provisions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

25

 

 

Lending by funds financed, entrusted for investment

 

251

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Lending in VND with funds directly financed by international organizations

 

 

2511

Standard debts

 

 

2512

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2513

Substandard debts

 

 

2514

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

252

 

Lending in VND with funds financed by the Government

 

 

2521

Standard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2522

Debts which need special attention

 

 

2523

Substandard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Doubtful debts

 

 

2525

Potentially irrecoverable debts

 

253

 

Lending in VND with funds financed by other organizations, individuals

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2531

Standard debts

 

 

2532

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2534

Doubtful debts

 

 

2535

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



254

 

Lending in foreign currency with funds directly financed by international organizations

 

 

2541

Standard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts which need special attention

 

 

2543

Substandard debts

 

 

2544

Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2545

Potentially irrecoverable debts

 

255

 

Lending in foreign currency with funds financed by the Government

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Standard debts

 

 

2552

Debts which need special attention

 

 

2553

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2554

Doubtful debts

 

 

2555

Potentially irrecoverable debts

 

256

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Lending in foreign currency with funds financed by other organizations, individuals

 

 

2561

Standard debts

 

 

2562

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2563

Substandard debts

 

 

2564

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

259

 

Provisions for risks

 

 

2591

Specific provisions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2592

General provisions

 

 

 

 

26

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Credits to foreign organizations, individuals

 

261

 

Short term lending VND

 

 

2611

Standard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2612

Debts which need special attention

 

 

2613

Substandard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Doubtful debts

 

 

2615

Potentially irrecoverable debts

 

262

 

Medium term lending in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2621

Standard debts

 

 

2622

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2624

Doubtful debts

 

 

2625

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



263

 

Long term lending in VND

 

 

2631

Standard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts which need special attention

 

 

2633

Substandard debts

 

 

2634

Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2635

Potentially irrecoverable debts

 

264

 

Short term lending in foreign currency and gold

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Standard debts

 

 

2642

Debts which need special attention

 

 

2643

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2644

Doubtful debts

 

 

2645

Potentially irrecoverable debts

 

265

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Medium term lending in foreign currency and gold

 

 

2651

Standard debts

 

 

2652

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2653

Substandard debts

 

 

2654

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

267

 

Other credits in VND

 

 

2671

Standard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2672

Debts which need special attention

 

 

2673

Substandard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Doubtful debts

 

 

2675

Potentially irrecoverable debts

 

268

 

Other credits in foreign currency and gold

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2681

Standard debts

 

 

2682

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2684

Doubtful debts

 

 

2685

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



269

 

Provisions for risks

 

 

2691

Specific provisions

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



General provisions

27

 

 

Other credits to domestic organizations, individuals

 

271

 

Lending with special funds

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2711

Standard debts

 

 

2712

Debts which need special attention

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Substandard debts

 

 

2714

Doubtful debts

 

 

2715

Potentially irrecoverable debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



272

 

Lending for debt repayment

 

 

2721

Standard debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts which need special attention

 

 

2723

Substandard debts

 

 

2724

Doubtful debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2725

Potentially irrecoverable debts

 

273

 

Lending for investment in the capital construction under the State’s plan

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Standard debts

 

 

2732

Debts which need special attention

 

 

2733

Substandard debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2734

Doubtful debts

 

 

2735

Potentially irrecoverable debts

 

275

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other lending

 

 

2751

Standard debts

 

 

2752

Debts which need special attention

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2753

Substandard debts

 

 

2754

Doubtful debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Potentially irrecoverable debts

 

279

 

Provisions for risks

 

 

2791

Specific provisions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

2792

General provisions

28

 

 

Debts pending for settlement

 

281

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Debts pending settlement secured by foreclosed assets

 

282

 

Debts with pledged assets involved in a case pending the court judgment

 

283

 

Unsettled debts, which are secured by assets

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



284

 

Unsettled debts, which do not have any secured assets and subject of repayment of which does no longer exist

 

285

 

Unsettled debts without assets security but debtors still exist and are in business

 

289

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for risks of debts pending for settlement

29

 

 

Frozen debts

 

291

 

Short term lending

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



292

 

Medium term lending

 

293

 

Long term lending

 

299

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for risks of frozen debts

 

 

 

 

Category 3: Fixed assets and other assets

30

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

301

 

Tangible fixed assets

 

 

3012

Housing, architectural objects

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3013

Machinery, equipments

 

 

3014

Means of transportation, transmission devices

 

 

3015

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3019

Other tangible assets

 

302

 

Intangible fixed assets

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3021

Land use right

 

 

3024

Computer software

 

 

3029

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

303

 

Fixed assets from finance lease

 

304

 

Real estates for investment

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Depreciation of fixed assets

 

 

3051

Depreciation of tangible fixed assets

 

 

3052

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3053

Depreciation of leased fixed assets

 

 

3054

Depreciation of real estates for investment

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

31

 

 

Other assets

 

311

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

312

 

Value of working tools in use already charged to expenses

 

313

 

Materials

32

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Capital construction, acquisition of fixed assets

 

321

 

Acquisition of fixed assets

 

322

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3221

Project expenditures

 

 

3222

Materials used for the capital construction

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3223

Labour costs

 

 

3229

Other expenses

 

323

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



34

 

 

Capital contribution, long term investment

 

341

 

Investment in subsidiary company in VND

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Capital contribution to joint venture in VND

 

 

3421

Capital contribution to joint venture with other CIs

 

 

3422

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

343

 

Investment in aligned company in VND

 

344

 

Other long term investments in VND

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Investment in subsidiary company in foreign currency

 

346

 

Capital contribution to joint venture in foreign currency

 

 

3461

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3462

Capital contribution to joint venture with economic organizations

 

347

 

Investment in aligned company in foreign currency

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Long term investment in foreign currency

 

349

 

Provisions for the price fall of long term investment

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



35

 

 

External receivables

 

351

 

Deposit, pledge, mortgage

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Embezzlement, misuse

 

353

 

Payment to the State Budget

 

 

3531

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3532

Input VAT

 

 

3535

Delayed income tax asset

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3539

Amounts pending the payment by the State Budget

 

355

 

Expenses for the settlement of debt security assets

 

359

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

36

 

 

Internal receivables

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Advances and internal receivables in VND

 

 

3612

Advance for operational activities

 

 

3613

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3614

Embezzlement, loss of money, assets pending settlement

 

 

3615

Payments to be compensated by officers, employees of the credit institution

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3619

Other receivables

 

362

 

Advances and internal receivables in foreign currency

 

 

3622

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3623

Advance for business travel expenses to officers, employees

 

 

3629

Other receivables

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Receivables from internal transactions

 

 

3661

Receivables from branches

 

 

3662

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

369

 

Other receivables

 

 

3692

Value of debts handed over to the debts management and assets exploitation Company

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3699

Other receivables

 

 

 

 

38

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

381

 

Capital contribution for co-financing in VND

 

382

 

Capital contribution for co-financing in foreign currency

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Investment in trust, lending in VND

 

384

 

Investment in trust, lending in foreign currency

 

385

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

386

 

Investment in foreign currency in finance leasing equipment

 

387

 

Foreclosed assets, the ownership of which has been transferred to the CI, pending disposal

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Expenses pending for apportion

 

389

 

Other assets

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



39

 

 

Receivable fee and interests

 

391

 

Receivable interest from the deposits

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3911

Receivable interest from deposits in VND

 

 

3912

Receivable interest from the deposits in foreign currency

 

392

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3921

Interest receivable from the State Bank Bills and Treasury Bills

 

 

3922

Interest receivable from investment securities ready for sale

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3923

Interest receivable from investment securities held till the maturity date

 

394

 

Receivable interest from credit activities

 

 

3941

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3942

Receivable interest from the lending in foreign currency and gold

 

 

3943

Receivable interest from finance leasing

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3944

Receivable interest from the amounts paid in lieu of customers

 

396

 

Receivable interest from the derivative instruments

 

 

3961

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

3962

Forward transactions

 

 

3963

Futures transactions

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



3964

OPTIONS transactions

 

397

 

Receivable fees

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Category 4: Payables

40

 

 

Debts due to the Government and State Bank of Vietnam

 

401

 

Deposits of the State Treasury in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



402

 

Deposits of the State Treasury in foreign currency

 

403

 

Borrowing from the State Bank in VND

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Borrowing on the basis of credit file

 

 

4032

Borrowing through the discount, rediscount of short-term valuable paper

 

 

4033

Borrowing against mortgage of valuable paper

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4034

Borrowing in the clearing settlement

 

 

4035

Borrowing under a special support

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other borrowings

 

 

4039

Overdue debts

 

404

 

Borrowing from the State Bank in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4041

Current debts

 

 

4049

Overdue debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

41

 

 

Debts due to other Credit Institutions

 

411

 

Deposits of domestic CIs in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4111

Demand deposits

 

 

4112

Term deposits

 

412

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Deposits of domestic CIs in foreign currency

 

 

4121

Demand deposits

 

 

4122

Term deposits

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



413

 

Deposits in VND of oversea banks

 

 

4131

Demand deposits

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Term deposits

 

414

 

Deposits in foreign currency of oversea banks

 

 

4141

Demand deposits

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4142

Term deposits

 

415

 

Borrowing from domestic credit institutions in VND

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Current debts

 

 

4159

Overdue debts

 

416

 

Borrowing from domestic credit institutions in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4161

Current debts

 

 

4169

Overdue debts

 

417

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Borrowing from oversea banks in VND

 

 

4171

Current debts

 

 

4179

Overdue debts

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



418

 

Borrowing from oversea banks in foreign currency

 

 

4181

Current debts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Overdue debts

 

419

 

Borrowing through discount, rediscount of commercial papers and other valuable papers

 

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Deposits of customers

 

421

 

Deposits of domestic customers in VND

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Demand deposits

 

 

4212

Term deposits

 

 

4214

Deposits for specific purpose

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



422

 

Deposits of domestic customers in foreign currency

 

 

4221

Demand deposits

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Term deposits

 

 

4224

Deposits for specific purpose

 

423

 

Savings deposits in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4231

Demand savings deposits

 

 

4232

Term savings deposits

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other savings deposits

 

424

 

Savings deposits in foreign currency and gold

 

 

4241

Demand savings deposits

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4242

Term savings deposits

 

425

 

Deposits of foreign customers in VND

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Demand deposits

 

 

4252

Term deposits

 

 

4254

Deposits for specific purpose

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



426

 

Deposits of foreign customers in foreign currency

 

 

4261

Demand deposits

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Term deposits

 

 

4264

Deposits for specific purpose

 

427

 

Deposited amounts in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4271

Deposits for the security of cheque payment

 

 

4272

Deposits for the opening of L/C

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Deposits for the security of card payment

 

 

4274

Deposits for the guarantee

 

 

4277

Deposits for the security of finance lease

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4279

Deposits for the security of other payments

 

428

 

Deposited amounts in foreign currency

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Deposits for the security of cheque payment

 

 

4282

Deposits for the opening of L/C

 

 

4283

Deposits for the security of card payment

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4284

Deposits for the guarantee

 

 

4287

Deposits for the security of finance lease

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Deposits for the security of other payments

 

 

 

 

43

 

 

Credit Institution that issues valuable papers

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



431

 

Face value of valuable papers denominated in VND

 

432

 

Discount of valuable papers denominated in VND

 

433

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Additional of valuable papers in VND

 

434

 

Face value of valuable papers denominated in foreign currency and gold

 

435

 

Discount of valuable papers denominated in foreign currency and gold

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



436

 

Additional of valuable papers in foreign currency and gold

 

 

 

 

44

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Funds financed, entrusted for investment, lending

 

441

 

Funds financed, entrusted for investment, lending in VND

 

 

4411

Funds directly received from the international organizations

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4412

Funds received from the Government

 

 

4413

Funds received from other organizations, individuals

 

442

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Funds financed, entrusted for investment, lending in foreign currency

 

 

4421

Funds directly received from the international organizations

 

 

4422

Funds received from the Government

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4423

Funds received from other organizations, individuals

 

 

 

 

45

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



External payables

 

451

 

Payables for the capital construction, acquisition of fixed assets

 

452

 

Funds administered for customers pending payment

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4521

Funds administered for customers pending payment

 

 

4523

Payment to customers for cash not qualified for circulation pending disposal

 

453

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Taxes and other payables to be surrendered to the State

 

 

4531

VAT to be paid

 

 

4534

Enterprise income tax

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4535

Payable delayed income tax

 

 

4538

Other taxes

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other payables

 

454

 

Transfer payable in VND

 

455

 

Transfer payable in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



458

 

Difference between the sale and purchase of debts pending settlement

 

459

 

Other amounts pending payment

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Amounts collected from the sale of debts, debt security assets or from the exploitation of debt security assets.

 

 

4599

Others amounts pending payment

 

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Internal payables

 

461

 

Excessive funds in vault, excessive assets pending settlement

 

462

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payables to staff, employees of the credit institution

 

466

 

Payables from the internal transactions of the CI

 

 

4661

Payables to branches

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4662

Payables to the Head office

 

467

 

Value of debts received from commercial banks for administration and exploitation

 

469

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other payables

 

 

 

 

47

 

 

Foreign exchange transactions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



471

 

Purchase, sale of foreign currency in dealing transactions

 

 

4711

Purchase, sale of foreign currency in dealing transactions

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payments for foreign currency purchase, sale in dealing transactions

 

473

 

SWAP transactions

 

 

4731

Commitment for currency SWAP transactions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4732

Value of currency SWAP transactions

 

474

 

FORWARD transactions

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Commitment for currency FORWARD transactions

 

 

4742

Value of currency FORWARD transactions

 

475

 

FUTURES transactions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4751

Commitment for currency FUTURES transactions

 

 

4752

Value of currency FUTURES transactions

 

476

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



OPTIONS transactions

 

 

4761

Commitment for currency OPTIONS transactions

 

 

4762

Value of currency OPTIONS transactions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



478

 

Sale of gold, silver, precious stones

 

 

 

 

48

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other Liabilities

 

481

 

Funds received for co-financing loan in VND

 

482

 

Funds received for co-financing loan in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



483

 

Receiving funds entrusted for investment, lending in VND

 

484

 

Receiving funds entrusted for investment, lending in foreign currency

 

485

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for severance allowance

 

486

 

Payment for derivative instruments

 

 

4861

Payment for SWAP transactions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4862

Payment for FORWARD transactions

 

 

4863

Payment for FUTURES transactions

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payment for OPTIONS transactions

 

487

 

Debt components of the Preference shares

 

488

 

Income pending allocation

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



489

 

Provisions for other risks

 

 

4891

Provisions for other payment services

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for the decline of inventory's prices

 

 

4895

General provisions for commitments issued

 

 

4899

Provisions for other risks

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

49

 

 

Payable fees and interest

 

491

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Interest payable for deposits

 

 

4911

Interests payable for deposits in VND

 

 

4912

Interests payable for deposits in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4913

Interests payable for savings deposits in VND

 

 

4914

Interests payable for savings deposits in foreign currency and gold

 

492

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Interest payable for the issuance of valuable papers

 

 

4921

Interests payable for issued valuable papers in VND

 

 

4922

Interests payable for issued valuable papers in foreign currency

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



493

 

Interests payable for loans

 

 

4931

Interests payable for loans in VND

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Interests payable for loans in foreign currency

 

494

 

Interests payable for funds financed, entrusted for investment,  lending

 

 

4941

Interests payable for funds financed, entrusted for investment in VND

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4942

Interests payable for funds financed, entrusted for investment in foreign currency

 

496

 

Interests payable for derivative instruments

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



SWAP transactions

 

 

4962

FORWARD transactions

 

 

4963

FUTURES transactions

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

4964

OPTIONS transactions

 

497

 

Payable fees

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Category 5: Payment activities

50

 

 

Payment among credit institutions

 

501

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5011

Clearing payment of the Agent bank

 

 

5012

Clearing payment of the member bank

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Authorized collection, payment among credit institutions

 

509

 

Other payments among credit institutions

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



51

 

 

Payment for money transfer

 

511

 

Transfer of money in current year of money transfer units

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5111

Outgoing transfer in the current year

 

 

5112

Incoming transfer in the current year

 

 

5113

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

512

 

Transfer of money in previous year of money transfer units

 

 

5121

Outgoing transfer in the previous year

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5122

Incoming transfer in the previous year

 

 

5123

Incoming transfer in the previous year pending settlement

 

513

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5131

Payment of outgoing transfer in current year

 

 

5132

Payment of incoming transfer in current year

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5133

Payment of incoming transfer in current year pending settlement

 

514

 

Payment of transfer in previous year at the Settlement Center

 

 

5141

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5142

Payment of incoming transfer in previous year

 

 

5143

Payment of incoming transfer in previous year pending settlement

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Other payment between units of each bank

 

 

5191

Internal funds transfer

 

 

5192

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5199

Other payments

 

 

 

 

52

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Inter-bank payment

 

521

 

Inter bank payment in current year of the entire banking system

 

 

5211

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5212

Incoming inter-bank documents in current year

 

 

5213

Incoming inter-bank documents in current year, which have been reconciled

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5214

Incoming inter-bank documents in current year pending reconciliation

 

 

5215

Erroneous incoming inter-bank documents in current year

 

522

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5221

Outgoing inter-bank documents in the previous year

 

 

5222

Incoming inter-bank documents in the previous year

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5223

Incoming inter-bank documents in the previous year, which have been reconciled

 

 

5224

Incoming inter-bank documents in the previous year pending reconciliation

 

 

5225

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5226

Accumulation of outgoing inter-bank documents in the previous year

 

 

5227

Accumulation of incoming inter-bank documents in the previous year

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Inter-bank payment in current year in each province, city

 

 

5231

Outgoing inter-bank documents in current year in each province, city

 

 

5232

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5233

Incoming inter-bank documents in current in each province, city which have been reconciled

 

 

5234

Incoming inter-bank documents in current year pending reconciliation in each province, city

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5235

Erroneous incoming inter-bank documents in current year in each province, city

 

524

 

Inter-bank payment in previous year in each province, city

 

 

5241

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5242

Incoming inter-bank documents in previous year in each province, city

 

 

5243

Incoming inter-bank documents in previous year in each province, city which have been reconciled

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



5244

Incoming inter-bank documents in previous year pending reconciliation in each province, city

 

 

5245

Erroneous incoming inter-bank documents in previous year in each province, city

 

 

5246

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

5247

Accumulation of incoming inter-bank documents in previous year in each province, city

 

 

 

 

56

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Payment with oversea Banks

 

562

 

Bilateral payment

 

563

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

569

 

Other payments

 

 

 

 

Category 6: Owner capital

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Capital of credit institutions

 

601

 

Charter Capital

 

602

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Capital invested in capital construction, fixed assets acquisition

 

603

 

Surplus of voting shares

 

604

 

Fund share

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



609

 

Other capitals

61

 

 

Fund of credit institutions

 

611

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Reserve Fund for supplement to the charter capital

 

612

 

Fund for Investment & development

 

 

6121

Fund for Investment and Development

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

6122

Fund for scientific research and training

 

613

 

Finance reserve fund

 

619

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other Funds

 

 

 

 

62

 

 

Bonus and Welfare Fund

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



621

 

Bonus Fund

 

622

 

Welfare Fund

 

623

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Welfare Fund in form of fixed assets

 

 

 

 

63

 

 

Difference in foreign exchange rates, Gold, Silver, precious stones

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



631

 

Difference in foreign exchange rates

 

 

6311

Foreign exchange rate difference revaluated at the reporting time

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Difference in foreign exchange rates in the stage of the investment in capital construction

 

 

6313

Difference in foreign exchange rates due to the change in financial statement

 

632

 

Difference due to the revaluation of Gold, Silver, precious stones

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



633

 

Difference due to revaluation of derivative instruments

 

 

6331

Swap transaction

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Forward transaction

 

 

6334

Currency Futures transaction

 

 

6335

Currency Options transaction

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

6338

Other derivative instruments

64

 

 

Difference due to the revaluation of assets

 

641

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Difference due to the revaluation of assets

 

642

 

Difference due to  the revaluation of fixed assets

 

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Preference shares

69

 

 

Undistributed profits

 

691

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Profits of current year

 

692

 

Profits of previous year

 

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



70

 

 

Income from credit activities

 

701

 

Income from deposit interests

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Income from loan interests

 

703

 

Income from securities investment interests

 

705

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

709

 

Other incomes from credit activities

 

 

 

 

71

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Fee income from service activities

 

711

 

Income from payment services

 

712

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

713

 

Income from treasury services

 

714

 

Income from trust and agent operation

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Income from the consultancy service

 

716

 

Income from insurance business and service

 

717

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

718

 

Income from the safe keeping service and safe box rental

 

719

 

Other incomes

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

72

 

 

Income from foreign exchange business activities

 

721

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

722

 

Income from gold business

 

723

 

Income from monetary derivative instruments

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

74

 

 

Income from other business activities

 

741

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

742

 

Income from sale - purchase of debts

 

748

 

Income from other derivative instruments

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Income from other business activities

 

 

 

 

78

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

79

 

 

Other incomes

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Category 8: Expenditures

80

 

 

Expenditure on credit activities

 

801

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payment of deposit interests

 

802

 

Payment of loan interests

 

803

 

Interest payment of issuance of valuable papers

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



805

 

Payment of finance lease interest

 

809

 

Other expenditures

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

81

 

 

Expenditure on service activities

 

811

 

Expenditure on payment service

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



812

 

Payment of telecommunication network fee

 

813

 

Expenditure on treasury service

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Transport, loading and discharging of cash

 

 

8132

Counting, sorting and packing of cash

 

 

8133

Cash security

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8134

Other expenses

 

814

 

Expenditure on trust operation and agent activities

 

815

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on consultancy services

 

816

 

Expenditure on commission, brokerage fees

 

819

 

Other expenditures

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

82

 

 

Expenditure on foreign exchange business activities

 

821

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on foreign currency business

 

822

 

Expenditure on gold business

 

823

 

Expenditure on monetary derivative instruments

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

83

 

 

Payment of taxes, fees and charges

 

831

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payment of taxes

 

832

 

Payment of fees and charges

 

833

 

Expense for enterprise income tax

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8331

Expense for current enterprise income tax

 

 

8332

Expense for delayed enterprise income tax

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

84

 

 

Expenditure on other business activities

 

841

 

Expenditure on securities business

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



842

 

Expenditure related to finance leasing operation

 

848

 

Expenditure on other derivative instruments

 

849

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on other business activities

 

 

 

 

85

 

 

Expenditure on employees

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



851

 

Salary and allowance

 

 

8511

Salary and supplement to the salary

 

852

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on company uniform and means of labour safety

 

853

 

Expenditure on the salary- related contribution

 

 

8531

Social Insurance

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8532

Health insurance

 

 

8533

Labour insurance

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Trade union fee

 

 

8539

Other contributions under applicable regime

 

854

 

Payment of subsidy

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8541

Disadvantageous subsidy

 

 

8542

Subsidy for termination of labour contract

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other subsidies

 

855

 

Payment for social activities

 

856

 

Payment for shift meals of employees of the CI

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

86

 

 

Expenditure on management and public service activities

 

861

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Payment of materials and printing paper

 

 

8611

Stationery

 

 

8612

Printing paper

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8613

Information carrier

 

 

8614

Gasoline

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Other materials

 

862

 

Business travel expense

 

863

 

Expenditure on operation training

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



864

 

Expenditure on R/D and application of technological science, innovation, improvement

 

865

 

Expenditure on post and telephone charge

 

866

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on publication of documents, propagation, advertisement, marketing, promotion

 

867

 

Expenditure on acquisition, subscription of documents, newspaper

 

868

 

Expenditure on union activities of the credit institution

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



869

 

Other managerial expenditures

 

 

8691

Electricity, water supply, office hygiene

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Health care

 

 

8693

Meeting

 

 

8694

Reception, festivals

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8695

Auditing, inspection, control of the credit institution's activities

 

 

8696

Hire of local and/or foreign experts

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Fire protection and fire fighting

 

 

8699

Other expenses

 

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

Expenditure on assets

 

871

 

Basic depreciation of fixed assets

 

872

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Maintenance and repair of assets

 

874

 

Acquisition of working tools

 

875

 

Payment of assets insurance

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



876

 

Payment of assets lease fees

 

 

 

 

88

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on provisions, preservation and insurance for customers’ deposits

 

882

 

Expenditure on provisions

 

 

8821

Provisions for the decline of Gold’s, foreign currencies’ price

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8822

Provisions for debts difficult to collect

 

 

8823

Provisions for the decline of securities price

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Provisions for payment services

 

 

8825

Provisions for the decline of inventory's price

 

 

8826

Provisions for the price fall of investment securities, share purchase

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

8827

Provisions for commitments issued

 

 

8829

Provisions for other risks

 

883

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



Expenditure on payment of insurance premium, preservation fee for customers’ deposits

 

 

 

 

89

 

 

Other expenditures

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

Category 9: Off- balance sheet accounts

90

 

 

Money not valid for circulation

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Money not valid for circulation

 

 

9011

Specimen money

 

 

9012

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

9019

Money suspected of fake, destroyed notes pending disposal

91

 

 

Foreign currency and documents denominated in foreign currency

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Foreign currency

 

 

9113

Foreign currency to be collected from overseas for customers

 

 

9114

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

912

 

Documents denominated in foreign currency

 

 

9121

Documents denominated in foreign currency used as specimen

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9122

Documents denominated in foreign currency kept or collected for customers

 

 

9123

Documents denominated in foreign currency sent abroad for authorized collection

 

 

9124

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

92

 

 

Documents, written commitments issued

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Commitment on the guarantee issued to customers

 

 

9211

Borrowing guarantee

 

 

9212

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

9213

Contract performance guarantee

 

 

9214

Bid guarantee

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9215

Commitment in deferred L/c operation

 

 

9216

Commitment in at sight L/c operation

 

 

9219

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

923

 

Commitment on the foreign exchange transactions

 

 

9231

Commitment on the spot purchase of foreign currency

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9232

Commitment on the spot sale of foreign currency

 

 

9233

Commitment on the forward purchase of foreign currency

 

 

9234

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

9235

Commitment on the currency swap transaction

 

 

9236

Commitment on the currency purchase options

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9237

Commitment on the currency sale options

 

 

9238

Commitment on the currency future transaction

 

925

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

929

 

Other commitments

 

 

9291

Interests swap contract

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9293

Contract of sale/purchase of valuable papers

 

 

9299

Other commitments

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



93

 

 

Commitments received

 

931

 

Guarantee commitments received from other credit institutions

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9311

Borrowing

 

 

9319

Other guarantees

 

932

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

933

 

Guarantees received from the insurance companies

 

934

 

Guarantees received from international organizations

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Other documents, vouchers of commitment received

 

939

 

Other guarantees received

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



94

 

 

Receivable lending interests and fees that are not yet collected

 

941

 

Lending interests in VND that are not yet collected

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Lending interests in foreign currency that are not yet collected

 

943

 

Finance leasing interests that are not yet collected

 

944

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

95

 

 

Assets used for finance leasing

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Assets used for finance leasing, which are managed in the company

 

952

 

Assets used for finance leasing, which are leased to customers

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



96

 

 

Valuable paper issued by credit institutions

 

961

 

Valuable paper used as specimen

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Valuable paper of credit institutions

 

 

 

 

97

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

971

 

Debts lost during the monitoring time

 

 

9711

Principal debts lost during the monitoring time

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9712

Interest debts lost during the monitoring time

 

972

 

Debts lost in the payment activity

 

 

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



98

 

 

Trust and agent operation

 

981

 

Lending, investment under the trust undertaking contract

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9811

Standard debts

 

 

9812

Debts which need special attention

 

 

9813

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

9814

Doubtful debts

 

 

9815

Potentially irrecoverable debts

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Lending under the co-financing contract

 

 

9821

Standard debts

 

 

9822

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

9823

Substandard debts

 

 

9824

Doubtful debts

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



9825

Potentially irrecoverable debts

 

983

 

Securities custody

 

989

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

 

 

 

99

 

 

Other assets and documents

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Precious metal and stones administered for customers

 

992

 

Other assets administered for customers

 

993

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

994

 

Assets pledged, mortgaged by customers

 

995

 

Foreclosed assets pending disposal

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

Valuable papers mortgaged by customers

 

997

 

Assets received from commercial bank or received from repurchase of debts

 

999

 

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

HIỆU LỰC VĂN BẢN

Decision No. 29/2006/QD-NHNN of July 10, 2006, on the amendment, supplement, cancellation of some accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 and the Decision No. 807/2005/QD-NHNN dated 1/6/2005 of the Governor of the State Bank

  • Số hiệu: 29/2006/QD-NHNN
  • Loại văn bản: Quyết định
  • Ngày ban hành: 10/07/2006
  • Nơi ban hành: Ngân hàng Nhà nước
  • Người ký: Vũ Thị Liên
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 01/09/2006
  • Ngày hết hiệu lực: 01/06/2014
  • Tình trạng hiệu lực: Hết hiệu lực
Tải văn bản