Thông tư 10/2014/TT-NHNN

Circular No. 10/2014/TT-NHNN dated March 20, 2014, on the amendment of, supplement to several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN

Nội dung toàn văn Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN

STATE BANK OF VIETNAM -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No: 10/2014/TT-NHNN	Hanoi, 20 March 2014

CIRCULAR

ON THE AMENDMENT OF, SUPPLEMENT TO SEVERAL ACCOUNTS IN THE ACCOUNTS SYSTEM OF CREDIT INSTITUTIONS ISSUED IN CONJUNCTION WITH THE DECISION NO. 479/2004/QD-NHNN DATED 29 APRIL 2004 BY THE GOVERNOR OF THE STATE BANK

- Pursuant to the Law on State Bank of Vietnam No. 46/2010/QH12 in 2010;

- Pursuant to the Law on Credit institutions No. 47/2010/QH12 in 2010;

- Pursuant to the Law on Accounting No. 03/2003/QH11 in 2003;

- Pursuant to the Decree No.156/2013/ND-CP dated 11 November 2013 of the Government providing for the functions, duties, authorities and organizational structure of State Bank of Vietnam;

- Upon proposal by the Director of Finance - Accounting Department;

The Governor of the State Bank hereby issues the Circular on the amendment of, supplement to some accounts in the accounts system of Credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 by the Governor of the State Bank.

Article 1. To repeal some accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN as follows:

1. To repeal Account 312- “Value of working tools in use which have been charged to the expenseditures”.

2. To repeal Account 399- “Provision against risk of receivable interests”

3. To repeal Account 472- “Purchase, sale of foreign currency from other sources”.

4. To repeal Account 479- “Conversion of foreign currency for domestic payment”.

5. To repeal Account 481- “Funds received for syndicated lending in VND”.

6. To repeal Account 482- “ Funds received for syndicated lending in foreign currency”.

7. To repeal Account 483- “ Receiving funds entrusted for investment, lending in VND”.

8. To repeal Account 484- “ Receiving funds entrusted for investment, lending in foreign currency”.

9. To repeal Account 561- “ Conversion of foreign currency for payment”.

10. To repeal Account 62- “ Bonus and Welfare Fund”.

11. To repeal Account 704- “ Interest Income from capital contribution, share purchase”.

12. To repeal Account 712- “ Income from guarantee operation”.

13. To repeal Account 855- “ Payment for social activities”.

14. To repeal Account 8692- “Payment for healthcare”.

15. To repeal Account 921- “ Commitment on the guarantee issued for customers”.

16. To repeal Account 925- “ Commitment on financing to customers”.

Article 2. To amend, supplement some details in the Accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN as follows:

1. To amend, supplement Section I - General regulations as follows:

a. To amend Item 1 as follows:

“This accounts system shall be applicable to credit institutions, foreign bank branches (hereinafter collectively referred to as credit institutions) which are established and operate in accordance with the Law on Credit institutions.”;

b. To supplement the followings to end of Item 5:

“Additionally, credit institutions may open extra detailed accounts according to operational management requirements upon necessity.”’

c. To amend Item 6.2 as follows:

“The accounting on the off-balance sheet accounts shall be made-is made under the single entry method (Debit - Credit - Debit balance)”;

d. To amend Item 7 as follows:

“The concepts “domestic” and “foreign” stipulated in this accounts system shall be construed in line with the “resident” and “non-resident” concepts as provided for in the Ordinance on Foreign exchanges No. 28/2005/PL-UBTVQH11 dated 13 December 2005, which has been amended, supplemented by the Ordinance No. 06/2013/UBTVQH13 dated 18/3/2013 on the amendment of, supplement to several Articles of the Ordinance on Foreign exchanges.”.

2. To amend Section II- Accounts system as follows:

II. ACCOUNTS SYSTEM OF CREDIT INSTITUTIONS

CODE OF ACCOUNT			Account names
Tier I	Tier II	Tier III	Account names
Category 1: Available funds and investments
10			Cash, valuable documents denominated in foreign currency, precious metals and stones
	101		Cash in VND
		1011	Cash at the entity
		1012	Cash at the accounting dependent entity-dependent entity
		1013	Cash not eligible qualified for circulation pending for disposal
		1014	Cash in ATMs
		1019	Cash in transportation
	103		Cash in foreign currency
		1031	Foreign currency at the entity
		1032	Foreign currency at the accounting dependent entity-dependent entity
		1033	Foreign currency sent for consumption
		1039	Foreign currency in transportation
	104		Valuable documents denominated in foreign currency
		1041	Valuable documents denominated in foreign currency at the entity
		1043	Valuable documents denominated inf foreign currency sent for collection
		1049	Valuable documents denominated inf foreign currency in transport
	105		Precious metals, precious stones
		1051	Gold at the entity
		1052	Gold at the accounting dependent entity-dependent entity
		1053	Gold being sent for processing, manufacturing
		1054	Precious metals, precious stones in transportation
		1058	Other precious metals, precious stones
11			Deposits at the State Bank
	111		Deposits in VND at the State Bank
		1111	Deposits in the escrow account
		1113	Payment deposits
		1116	Margin deposits for guarantee
	112		Deposits in foreign currency at the State Bank
		1121	Deposits in the escrow account
		1123	Payment deposits
		1126	Margin deposits for guarantee
12			Investments in Government bills and other short term valuable papers eligible for rediscount with the State Bank
	121		Investments in State Bank bills and Government bills
		1211	Investments in State Bank bills
		1212	Investments in Treasury bills
	122		Investments in other short term valuable papers eligible for rediscount with the State Bank
	123		Value of the State Bank Bills, which Credit Institutions have pledged for borrowing
	129		Provisions for price fall
13			Cash, gold deposited in other credit institutions
	131		Deposits in VND with domestic credit institutions
		1311	Demand deposits
		1312	Term deposits
	132		Deposits in foreign currency with domestic credit institutions
		1321	Demand deposits
		1322	Term deposits
	133		Foreign currency Deposits abroad
		1331	Demand deposits
		1332	Term deposits
		1333	Deposits for special purpose
	134		VND Deposits abroad
		1341	Demand deposits
		1342	Term deposits
		1343	Deposits for special purpose
	135		Gold deposited at domestic credit institutions
		1351	Demand gold deposits
		1352	Term gold deposits
	136		Gold deposited at domestic credit institutions
		1361	Demand gold deposits
		1362	Term gold deposits
	139		Risk provision
14			Securities for trading purpose
	141		Debit securities
		1411	Government securities, municipal securities
		1412	Securities issued by other domestic credit institutions
		1413	Securities issued by domestic economic organizations
		1414	Foreign securities
	142		Equity securities
		1421	Securities issued by other domestic credit institutions
		1422	Securities issued by domestic economic organizations
		1423	Foreign securities
	148		Other securities for trading purpose
	149		Provisions for risks of securities
		1491	Specific provision
		1492	General provision
		1499	Provision for price fall
15			Investment securities available for sale
	151		Government securities, municipal securities
	152		Debit securities issued by other domestic credit institutions
	153		Debit securities issued by domestic economic organizations
	154		Foreign Debit securities
	155		Equity securities issued by other domestic credit institutions
	156		Equity securities issued by domestic economic organizations
	157		Foreign equity securities
	159		Provisions for risks of securities
		1591	Specific provision
		1592	General provision
		1599	Provision for price fall
16			Investment securities held to maturity
	161		Government securities, municipal securities
	162		Debit securities issued by other domestic credit institutions
	163		Debit securities issued by domestic economic organizations
	164		Foreign Debit securities
	169		Provisions for risks of securities
		1691	Specific provision
		1692	General provision
		1699	Provision for price fall
Category 2: Credit activities
20			Lending to other credit institutions
	201		Lending in VND to domestic credit institutions
		2011	Current debts
		2012	Overdue debts
	202		Lending in foreign currency to domestic credit institutions
		2021	Current debts
		2022	Overdue debts
	203		Lending in foreign currency to foreign credit institutions
		2031	Current debts
		2032	Overdue debts
	205		Discount, rediscount of negotiable instruments and other valuable papers
		2051	Current debts
		2052	Overdue debts
	209		Risk provision
		2091	Specific provision
		2092	General provision
21			Lending to domestic economic organizations, individuals
	211		VND short term loans
		2111	Current debts
		2112	Overdue debts
	212		VND medium term loans
		2121	Current debts
		2122	Overdue debts
	213		VND long term loans
		2131	Current debts
		2132	Overdue debts
	214		Short term loans in foreign currency and gold
		2141	Current debts
		2142	Overdue debts
	215		Medium term loans in foreign currency and gold
		2151	Current debts
		2152	Overdue debts
	216		Long term loans in foreign currency and gold
		2161	Current debts
		2162	Overdue debts
	219		Risk provision
		2191	Specific provision
		2192	General provision
22			Discount, rediscount of negotiable instruments and other valuable papers for domestic economic organizations, individuals
	221		Discount, rediscount of negotiable instruments and valuable papers in VND
		2211	Current debts
		2212	Overdue debts
	222		Discount, rediscount of negotiable instruments and valuable papers in foreign currency
		2221	Current debts
		2222	Overdue debts
	229		Risk provision
		2291	Specific provision
		2292	General provision
23			Finance leasing
	231		Finance leasing in VND
		2311	Current debts
		2312	Overdue debts
	232		Finance leasing in foreign currency
		2321	Current debts
		2322	Overdue debts
	239		Risk provision
		2391	Specific provision
		2392	General provision
24			Guarantee payment
	241		Payments on behalf of customers in VND
	242		Payments on behalf of customers in foreign currency
	249		Risk provision
		2491	Specific provision
		2492	General provision
25			Lending by funds financed, entrusted for investment
	251		Lending in VND with funds directly financed by international organizations
		2511	Current debts
		2512	Overdue debts
	252		Lending in VND with funds financed by the Government
		2521	Current debts
		2522	Overdue debts
	253		Lending in VND with funds financed by other organizations, individuals
		2531	Current debts
		2532	Overdue debts
	254		Lending in foreign currency directly financed by International organizations
		2541	Current debts
		2542	Overdue debts
	255		Lending in foreign currency financed by the Government
		2551	Current debts
		2552	Overdue debts
	256		Lending in foreign currency financed by other organizations, individuals
		2561	Current debts
		2562	Overdue debts
	259		Risk provision
		2591	Specific provision
		2592	General provision
26			Credits to foreign organizations, individuals
	261		VND short term loans
		2611	Current debts
		2612	Overdue debts
	262		VND medium term loans
		2621	Current debts
		2622	Overdue debts
	263		VND long term loans
		2631	Current debts
		2632	Overdue debts
	264		Short term loans in foreign currency and gold
		2641	Current debts
		2642	Overdue debts
	265		Medium term loans in foreign currency and gold
		2651	Current debts
		2652	Overdue debts
	266		Long term loans in foreign currency and gold
		2661	Current debts
		2662	Overdue debts
	267		Other VND credits
		2671	Current debts
		2672	Overdue debts
	268		Other credits in foreign currency and gold
		2681	Current debts
		2682	Overdue debts
	269		Risk provision
		2691	Specific provision
		2692	General provision
27			Other credits to domestic economic organizations, individuals
	271		Lending with specific funds
		2711	Current debts
		2712	Overdue debts
	272		Lending for debts payment
		2721	Current debts
		2722	Overdue debts
	273		Lending for investment in capital construction under State’s plans
		2731	Current debts
		2732	Overdue debts
	275		Other lending
		2751	Current debts
		2752	Overdue debts
	279		Risk provision
		2791	Specific provision
		2792	General provision
28			Debts pending for settlement
	281		Debts pending for settlement secured by foreclosed assets
		2811	Debts pending for settlement that have been secured by foreclosed assets from 30 June 1998 backward
		2812	Other debts pending for settlement secured by foreclosed assets
	282		Debts secured by collaterals, which are involved in a case pending for the court judgment
	283		Unsettled debts with collaterals
	284		Unsettled debts without collaterals and subjects for debt collection no longer existing
	285		Unsettled debts without collaterals but obligors still in existence and in operation
	289		Provision against risks of debts pending for settlement
		2891	Specific provision
		2892	General provision
29			Frozen debts
	291		Short term lending
	292		Medium term lending
	293		Long term lending
	299		Provision against risks of frozen debts
		2991	Specific provision
		2992	General provision
Category 3: Fixed assets and other Assets
30			Fixed assets
	301		Tangible fixed assets
		3012	Houses, structures
		3013	Machineries, equipment
		3014	Means of transport, transmission devices
		3015	Equipments, tools for management
		3019	Other tangible fixed assets
	302		Intangible fixed assets
		3021	Land use right
		3024	Computer software
		3029	Other intangible fixed assets
	303		Fixed assets from finance lease
	304		Investment real estates
	305		Depreciation of fixed assets
		3051	Depreciation of tangible fixed assets
		3052	Depreciation of intangible fixed assets
		3053	Depreciation of leased fixed assets
		3054	Depreciation of investment real estates
31			Other assets
	311		Instruments, tools
	313		Materials
32			Capital construction, procurement of fixed assets
	321		Procurement of fixed assets
	322		Expenses of capita construction
		3221	Expenses on construction works
		3222	Materials used for capital construction
		3223	Labour costs
		3229	Other expenses
	323		Fixed assets repair
34			Capital contribution, long term investment
	341		Investments in subsidiaries in VND
	342		Capital contribution for joint venture in VND
		3421	Capital contribution for joint venture with other credit institutions
		3422	Capital contribution for joint venture with economic organizations
	343		Investments in associates in VND
	344		Other long term investments in VND
	345		Investments in subsidiaries in foreign currency
	346		Capital contribution for joint venture in foreign currency
		3461	Capital contribution for joint venture with other credit institutions
		3462	Capital contribution for joint venture with economic organizations
	347		Investments in associates in foreign currency
	348		Other long term investments in foreign currency
	349		Provision for fall of long term investment price
35			External receivables
	351		Security deposits, mortgage, pledge
	352		Embezzled, abused amounts
	353		Payments to the State Budget
		3531	Advanced payments to the State Budget
		3532	Input value added tax
		3535	Deferred income tax assets
		3539	Items pending for State Budget payment
	355		Costs of collaterals disposal
	359		Other receivable items
		3591	Receivables classified as credit risk weighted Assets
		3592	Other receivables
		3597	Specific provision against risks
		3598	General provision against risks
		3599	Provision for difficult to collect receivables
36			Internal receivables
	361		Internal advances and receivables in VND
		3612	Advances for operational purposes
		3613	Advances for payment of salary, business trip expenses of staff
		3614	Embezzled, deficient, lost money, assets pending for settlement
		3615	Amounts to be compensated of staff of credit institutions
		3619	Other receivables
	362		Internal advances and receivables in foreign currency
		3622	Advances to overseas representative offices, branches
		3623	Advances to business trip of staff
		3629	Other receivables
	366		Receivables from internal transactions
		3661	Receivables from branches
		3662	Receivables from the Head Office
	369		Other receivables
		3692	Value of debts assigned to Debts and assets management company
		3699	Other receivables
37			Debt purchase
	371		Debt purchase in VND
	372		Debt purchase in foreign currency
	379		Risk provision
		3791	Specific provision
		3792	General provision
38			Other Assets
	381		Funds transferred for granting syndicated credits
		3811	Funds transferred for granting syndicated credits in VND
		3812	Funds transferred for granting syndicated credits in foreign currency
	382		Entrustment
		3821	Credit extension entrustment in VND
		3822	Credit extension entrustment in foreign currency
		3823	Other entrustments in VND
		3824	Other entrustments in foreign currency
	383		Investments in finance leasing facilities
		3831	Investments in finance leasing facilities in VND
		3832	Investments in finance leasing facilities in foreign currency
	386		Risk provision
		3861	Specific risk provision
		3862	General risk provision
		3863	Other risk provisions
	387		Foreclosed assets of which ownership has been transferred to credit institutions, pending for settlement
	388		Costs pending for allocation
	389		Other Assets
39			Receivable interests and fees
	391		Interests receivable from deposits
		3911	Interests receivable from VND deposits
		3912	Interests receivable from foreign currency deposits
	392		Interests receivable from securities investment
		3921	Interests receivable from State Bank’s bills and Treasury bills
		3922	Interests receivable from investment securities available for sale
		3923	Interests receivable from investment securities held to maturity
	394		Interests receivable from credit activities
		3941	Interests receivable from lending in VND
		3942	Interests receivable from lending in foreign currency and gold
		3943	Interests receivable from finance leasing
		3944	Interests receivable from payments on behalf of guaranteed customers
	395		Interests receivable from debt purchase operations
		3951	Interests receivable from debt purchased in VND
		3952	Interests receivable from debt purchased in foreign currency
	396		Interests receivable from derivatives
		3961	Swap transactions
		3962	Forward transactions
		3963	Future transactions
		3964	Option transactions
	397		Receivable fees
Category 4: Payables
40			Debts to the Government and State Bank
	401		VND deposits of State Treasuries
	402		Foreign currency deposits of State Treasuries
	403		Borrowings in VND from the State Bank
		4031	Borrowing under credit facilities
		4032	Borrowings through discount, rediscount of valuable papers
		4033	Borrowing against pledge of valuable papers
		4034	Borrowings in clearing
		4035	Borrowings under special support
		4038	Other borrowings
		4039	Overdue debts
	404		Borrowings in foreign currency from the State Bank
		4041	Current debts
		4049	Overdue debts
41			Debts to other credit institutions
	411		VND deposits of domestic credit institutions
		4111	Demand deposits
		4112	Term deposits
	412		Foreign currency deposits of domestic credit institutions
		4121	Demand deposits
		4122	Term deposits
	413		VND deposits of overseas banks
		4131	Demand deposits
		4132	Term deposits
	414		Foreign currency deposits of overseas banks
		4141	Demand deposits
		4142	Term deposits
	415		Borrowings in VND from domestic credit institutions
		4151	Current debts
		4159	Overdue debts
	416		Borrowings in foreign currency from domestic credit institutions
		4161	Current debts
		4169	Overdue debts
	417		Borrowings in VND from overseas credit institutions
		4171	Current debts
		4179	Overdue debts
	418		Borrowings in foreign currency from overseas credit institutions
		4181	Current debts
		4189	Overdue debts
	419		Borrowings through discount, rediscount of negotiable instruments and other valuable papers
42			Deposits of customers
	421		VND deposits of domestic customers
		4211	Demand deposits
		4212	Term deposits
		4214	Deposits for specific purposes
	422		Foreign currency deposits of domestic customers
		4221	Demand deposits
		4222	Term deposits
		4224	Deposits for specific purposes
	423		VND savings deposits
		4231	Demand savings deposits
		4232	Term savings deposits
		4238	Other savings deposits
	424		Savings deposits in foreign currency and gold
		4241	Demand savings deposits
		4242	Term savings deposits
	425		VND deposits of foreign customers
		4251	Demand deposits
		4252	Term deposits
		4254	Deposits for specific purposes
	426		Foreign currency deposits of foreign customers
		4261	Demand deposits
		4262	Term deposits
		4264	Deposits for specific purposes
	427		VND security deposits
		4271	Security deposits for cheque payment
		4272	Deposits for opening L/C
		4273	Deposits for Card payment
		4274	Security deposits for guarantee
		4277	Security deposits for finance lease
		4279	Security for other payments
	428		Foreign currency security deposits
		4281	Security deposits for cheque payment
		4282	Deposits for opening L/C
		4283	Deposits for Card payment
		4284	Security deposits for guarantee
		4287	Security deposits for finance lease
		4289	Security for other payments
43			Credit institutions issuing valuable papers
	431		Face value of valuable papers denominated in VND
	432		Discount of valuable papers denominated in VND
	433		Additional valuable papers denominated 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
	436		Additional valuable papers in foreign currency and gold
44			Funds financed, entrusted for investment, lending
	441		Funds financed, entrusted for investment, lending in VND
		4411	Funds received from the international organizations
		4412	Funds received from the Government
		4413	Funds received from other organizations, individuals
	442		Funds financed, entrusted for investment, lending in foreign currency
		4421	Funds directly received from the international organizations.
		4422	Funds received from the Government
		4423	Funds received from other organizations
45			External payables
	451		Payables for the capital construction, procurement of fixed assets
	452		Consigned funds pending for payment
		4521	Consigned funds pending for payment
		4523	Payments with customers for money not eligible for circulation and pending for settlement
	453		Taxes and payments to the State
		4531	Payable value added tax
		4534	Corporate income tax
		4535	Deferred income tax payable
		4538	Other taxes
		4539	Other payables
	454		Money transfer payable in VND
	455		Money transfer payable in foreign currency
	458		Differences in debt trading pending for settlement
	459		Other items pending for payment
		4591	Amounts received from sale of debts, collaterals or development of collaterals
		4599	Other items pending for payment
46			Internal payables
	461		Excessive funds, excessive assets pending for settlement
	462		Payables to staff, employees of the credit institutions
	466		Payables from internal transactions within the system of the credit institutions
		4661	Payables to branches
		4662	Payables to the Head Office
	467		Value of debts received from commercial banks for management and development
	469		Other payables
47			Foreign exchange transactions
	471		Purchase, sale of foreign currency for trading purpose
		4711	Purchase, sale of foreign currency for trading purpose
		4712	Payment for purchase, sale of foreign currency for trading purpose
	473		Swap transactions
		4731	Commitments of currency swap transactions
		4732	Values of currency swap transactions
	474		Forward transactions
		4741	Commitments of currency forward transactions
		4742	Values of currency forward transactions
	475		Future transactions
		4751	Commitments of currency future transactions
		4752	Values of currency future transactions
	476		Option transactions
		4761	Commitments of currency option transactions
		4762	Values of currency option transactions
	478		Sale of gold, silver and precious stones
48			Other Liabilities
	481		Funds received for granting syndicated credits
		4811	Funds received for granting syndicated credits in VND
		4812	Funds received for granting syndicated credits in foreign currency
	482		Entrusted funds
		4821	Entrusted funds in VND
		4822	Entrusted funds in foreign currency
	483		Funds for scientific and technological development
		4831	Funds for scientific and technological development
		4832	Funds for scientific and technological development with fixed asset already formed
	484		Funds for bonus, welfare and reward to the Executive Committee
		4841	Fund for bonus and reward
		4842	Welfare fund
		4843	Welfare fund of which fixed assets have already been formed
		4844	Fund for reward to the Executive Committee
	485		Reserved fund for severance benefits
	486		Payments for derivatives
		4861	Payments for swap transactions
		4862	Payments for forward transactions
		4863	Payments for future transactions
		4864	Payments for option transactions
	487		Debt components of preferred stock
	488		Revenues pending for allocation
	489		Other risk provisions
		4891	Provision for other payment services
		4892	Provisions for the decline of inventory's prices
		4895	General provision for commitments given
		4896	Specific provision for commitments given
		4899	Other risk provisions
49			Interests and fees payable
	491		Interests payable to deposits
		4911	Interests payable for deposits in VND
		4912	Interests payable for deposits in foreign currency
		4913	Interests payable for savings deposits in VND
		4914	Interests payable for savings deposits in foreign currency
	492		Interests payable on issued valuable papers
		4921	Interests payable for issued valuable papers in VND
		4922	Interests payable for issued valuable papers in foreign currency
	493		Interests payable on loans
		4931	Interests payable for loans in VND
		4932	Interests payable for loans in foreign currency
	494		Interests payable for on funds financed, entrusted for investment, lending
		4941	Interests payable for on funds financed, entrusted for investment in VND
		4942	Interests payable for on funds financed, entrusted for investment in foreign currency
	496		Interests payable for on derivative instruments
		4961	Swap transactions
		4962	Forward transactions
		4963	Future transactions
		4964	Option transactions
	497		Fees payable
Category 5: Payment activities
50			Payment between credit institutions
	501		Clearing payment between banks
		5011	Clearing payment of the head banks
		5012	Clearing payment of the member banks
	502		Collection, payment between credit institutions
	509		Other payments between credit institutions
51			Payment for money transfer
	511		Money transfer of the current year of money transferring units
		5111	Outward transfer of the current year
		5112	Inward transfer of the current year
		5113	Inward transfer of the current year pending for settlement
	512		Money transfer of the previous year of money transferring units
		5121	Outward transfer of the previous year
		5122	Inward transfer of the previous year
		5123	Inward transfer of the previous year pending for settlement
	513		Payment for money transfer of the current year at Payment Centers
		5131	Payment for outward transfer of the current year
		5132	Payment for inward transfer of the current year
		5133	Payment for inward transfer of the current year pending for settlement
	514		Payment for money transfer of the previous year at Payment Centers
		5141	Payment for outward transfer of the previous year
		5142	Payment for inward transfer of the previous year
		5143	Payment for inward transfer of the previous year pending for settlement
	519		Other payments among units of each bank
		5191	Internal funds transfer
		5192	Collection, payment on behalf of other units
		5199	Other payments
52			Inter-branch payments
	521		Inter-branch payments of the current year in the entire system of the bank
		5211	Outward inter-branch payments of the current year
		5212	Inward inter-branch payments of the current year
		5213	Inward inter-branch payments of the current year already reconciled
		5214	Inward inter-branch payments of the current year pending for reconciliation
		5215	Inward inter-branch payments of the current year still in error
	522		Inter-branch payments of the previous year in the entire system of the bank
		5221	Outward inter-branch payments of the previous year
		5222	Inward inter-branch payments of the previous year
		5223	Inward inter-branch payments of the previous year already reconciled
		5224	Inward inter-branch payments of the previous year pending for reconciliation
		5225	Inward inter-branch payments of the previous year still in error
		5226	Outward inter-branch transfer of the previous year
		5227	Inward inter-branch transfer of the previous year
	523		Inter-branch payment of the current year of each province, city
		5231	Outward inter-branch transfer of the current year of each province, city
		5232	Inward inter-branch transfer of the current year of each province, city
		5233	Inward inter-branch transfer of the current year of each province, city already reconciled
		5234	Inward inter-branch transfer of the current year of each province, city pending for reconciliation
		5235	Inward inter-branch transfer of the current year of each province, city still in error
	524		Inter-branch payment of the previous year of each province, city
		5241	Outward inter-branch transfer of the previous year of each province, city
		5242	Inward inter-branch transfer of the previous year of each province, city
		5243	Inward inter-branch transfer of the previous year of each province, city already reconciled
		5244	Inward inter-branch transfer of the previous year of each
			province, city pending for reconciliation
		5245	Inward inter-branch transfer of the previous year of each province, city still in error
		5246	Outward inter-branch transfer of the previous year of each province, city
		5247	Inward inter-branch transfer of the previous year of each province, city
56			Payments with overseas banks
	562		Bilateral payment
	563		Multilateral payment
	569		Other payments
Category 6: Owner capital sources
60			Capital of credit institutions
	601		Charter capital
	602		Investment in capital construction, procurement of fixed assets
	603		Equity surplus
	604		Fund shares
	609		Other capitals
61			Funds of credit institutions
	611		Reserved fund for charter capital supplement
	612		Fund for Investment and Development
		6121	Fund for Investment and Development
		6122	Fund for scientific research and training
	613		Finance reserve fund
	619		Other Funds
63			Difference in foreign exchange rates, gold, silver and precious stones
	631		Difference in foreign exchange rates
		6311	Difference in foreign exchange rates re-valuated at the time of reporting
		6312	Difference in foreign exchange rates during the period of investing in capital construction
		6313	Difference in foreign exchange rates from conversion of financial statements
	632		Difference due to revaluation of gold, silver and precious stones
	633		Difference due to revaluation of derivatives
		6331	Swap transactions
		6332	Currency forward transactions
		6333	Currency future transactions
		6334	Currency option transactions
		6338	Other derivatives
64			Difference due to revaluation of assets
	641		Difference due to revaluation of assets
	642		Difference due to revaluation of fixed assets
65			Preferred stocks
69			Undistributed profits
	691		Profits of current year
	692		Profits of previous year
Category 7: Incomes
70			Incomes from credit activities
	701		Interest incomes from deposits
	702		Interest incomes from lending
	703		Interest incomes from securities investment
	704		Incomes from guarantee operations
	705		Interest incomes from finance lease
	706		Interest incomes from debt trading
	709		Other incomes from credit activities
71			Incomes from service fees
	711		Incomes from payment services
	713		Incomes from treasury operations
	714		Incomes from entrustment and agent operations
	715		Incomes from consultancy services
	716		Incomes from business and insurance services
	717		Incomes from discount operations
	718		Incomes from supply of asset protection and safe leasing
	719		Other incomes
72			Incomes from foreign exchange trading
	721		Incomes from foreign currency trading
	722		Incomes from gold trading
	723		Incomes from currency derivatives
74			Incomes from other business activities
	741		Incomes from securities trading
	742		Incomes from debt trading operations
	748		Incomes from other derivatives
	749		Incomes from other business activities
78			Incomes from capital contribution, share purchase
79			Other incomes
Category 8: Expenses
80			Expense on credit activities
	801		Payment of deposit interests
	802		Payment of loan interests
	803		Payment of valuable papers issuance interests
	805		Payment of finance lease interests
	809		Other expenses on credit activities
81			Expenses on service activities
	811		Expense on payment services
	812		Telecommunication network postage
	813		Expense on treasury services
		8131	Transport, loading and unloading of cash
		8132	Counting, sorting and packing of cash
		8133	Cash security
		8139	Other expenses
	814		Expenses on entrustment and agent operations
	815		Expenses on consultancy services
	816		Expenses on brokerage commission
	819		Other expenses
82			Expenses on foreign exchange trading
	821		Expenses on foreign currency trading
	822		Expenses on gold trading
	823		Expenses on currency derivatives
S3			Payment of taxes and fees, charges
	831		Payment of taxes
	832		Payment of fees and charges
	833		Expenses on corporate income tax
		8331	Expenses on current corporate income tax
		8332	Expenses on deferred corporate income tax
84			Expenses on other business activities
	841		Expenses on securities trading
	842		Expenses relating to finance lease operation
	843		Expenses on debt trading operation
	848		Expenses on other derivatives
	849		Expenses on other business activities
85			Expenses on staff
	851		Salaries and allowances
		8511	Salaries and salary allowances
	852		Expenses on workplace uniform and labour protection equipment
	853		Expenses on salary-related contributions
		8531	Payment of social insurance
		8532	Payment of health insurance
		8533	Payment of work safety insurance
		8534	Payment of trade union fee
		8539	Other contributions under applicable regime
	854		Expenses on allowances
		8541	Disadvantage benefits
		8542	Severance benefits
		8549	Other expenses on benefits
	856		Expenses on shift meals for staff of the credit institution
	857		Expenses on healthcare of staff of the credit institution
	859		Other expenses on staff of the credit institution
86			Expenses on management activities and public affairs
	861		Expenses on materials and printing paper
		8611	Stationeries
		8612	Printing paper
		8613	Information carrier
		8614	Gasoline
		8619	Other materials
	862		Expenses on business trips
	863		Expenses on operational training
	864		Expenses on research and application of technological science, initiatives, innovation
	865		Expenses on postage and telephone bills
	866		Expenses on publishing of materials, dissemination, advertisement, marketing, sale promotion
	867		Expenses on subscribing materials, journals and periodicals
	868		Expenses on union activities of the credit institution
	869		Other expenses on management
		8691	Electricity, water, hygiene at workplace
		8693	Meeting
		8694	Reception, festivals
		8695	Accounting, inspection, control of the credit institutions's activities
		8696	Hire of local and foreign experts
		8697	Fire protection and fighting
		8699	Other expenses
87			Expenses on assets
	871		Basic depreciation of fixed assets
	872		Maintenance and repair of assets
	874		Procurement of working tools
	875		Expenses on property insurance
	876		Expenses on property lease
88			Expenses on provision making, preservation and insurance for customers’ deposits
	882		Expenses on provision making
		8821	Provision for decline of gold price
		8822	Provision for Debts difficult to collect
		8823	Provision for decline of securities price
		8824	Provision for payment services
		8825	Provision for decline of inventory price
		8826	Provision for decline of price of capital contribution, share purchase
		8827	Provision for commitments given
		8829	Provision for other risks
	883		Expenses on payment of insurance premium, protection of customers’ deposits
89			Other expenses
	891		Expenses on social activities
	899		Other expenses under the financial regime
Category 9: Off-balance sheet accounts
90			Money without circulation value
	901		Money without circulation value
		9011	Specimen money
		9012	Keepsake money
		9019	Money suspected as counterfeit, counterfeit money, damaged money pending for settlement
91			Foreign currency and valuable documents denominated in foreign currency
	911		Foreign currency
		9113	Foreign currency remitted abroad by customers for collection
		9114	Foreign currency not eligible for circulation pending for settlement
	912		Valuable documents denominated in foreign currency
		9121	Valuable documents denominated in foreign currency and used as specimen
		9122	Valuable documents denominated in foreign currency kept or collected for customers
		9123	Valuable documents denominated in foreign currency remitted abroad for collection
		9124	Valuable documents denominated in foreign currency received from abroad pending for payment
92			Documents of commitments given
	921		Commitment on loan guarantee
	922		Commitment on payment guarantee
	923		Commitment on foreign exchange transactions
		9231	Commitment on sport purchase of foreign currency
		9232	Commitment on spot sale of foreign currency
		9233	Commitment on forward purchase of foreign currency
		9234	Commitment on forward sale of foreign currency
		9235	Commitment on currency swap transaction
		9236	Commitment on currency Call option
		9237	Commitment on currency Put option
		9238	Commitment on currency future transaction
	924		Irrevocable loan commitment
	925		Commitment in L/C operations
	926		Commitment on contract performance guarantee
	927		Bidding guarantee commitments
	928		Other guarantee commitments
	929		Other commitments
		9291	Interest rate swap contract
		9293	Valuable paper sale and purchase contract
		9299	Other commitments
93			Commitments received
	931		Guarantee commitments received from other credit institutions
		9311	Borrowing
		9319	Other guarantees
	932		Guarantee received from Government’s agencies
	933		Guarantee received from insurers
	934		Guarantee received from international organizations
	938		Documents of other commitments received
	939		Other guarantees received
94			Lending interest and receivable fees but not collected yet
	941		Lending interests in VND that have not been collected yet
	942		Lending interests in foreign currency that have not been collected yet
	943		Finance leasing interests that have not been collected yet
	944		Securities interests that have not been collected yet
	945		Deposits interests that have not been collected yet
	949		Receivable fees that have not been collected yet
95			Assets used for finance leasing
	951		Assets used for finance leasing being managed at the company
	952		Assets used for finance leasing being delivered to the lessee
96			Valuable papers of the issuing credit institution
	961		Specimen valuable papers
	962		Valuable papers of the credit institution
97			Difficult to collect debts that have been settled
	971		Loss debts being under monitoring
		9711	Loss principal debts being under monitoring
		9712	Loss interest debts being under monitoring
	972		Loss debts in payment activities
98			Debt trading, entrustment and agent operations
	981		Debt trading operations
		9811	Principal of debts bought
		9812	Interest of debts bought
		9813	Principal debts sold
		9814	Interests of sold debts
	982		Lending under syndication contracts
		9821	Current debts
		9822	Overdue debts
	983		Credit granting under entrustment contract
		9831	Current debts
		9832	Overdue debts
	984		Other entrustment and agent operations
	989		Deposited securities
99			Assets and other documents
	991		Precious metals, precious stones kept for customers
	992		Other assets kept for customers
	993		Outsourced assets
	994		Mortgaged, pledged assets of customers
	995		Foreclosed assets pending for settlement
	996		Valuable papers pledged by customers
	997		Assets received from commercial banks or from debt repurchase
	998		Assets, valuable papers of pledging, mortgaging credit institutions
	999		Other valuable documents being preserved

3. To amend the detailed accounting of account 1011 - Cash at the entity as follows:

“Detailed accounting:

To open 02 detailed accounts:

- Cash already counted.

- Cash received under sealed off bags.”

4. To amend account 105 - Precious metals, precious stones as follows:

“Account 105 - Precious metals, precious stones

This account is used to account value of precious metals, precious stones of the credit institution.

The accounting on this account shall be subject to following regulations:

1. The credit institution is responsible for distinguishing between money gold and non- money gold.

- Money gold (in the item of money) is the foreign exchange in accordance with regulations in item d Clause 1 Article 4 of the Ordinance on Foreign exchanges No. 28/2005/PL-UBTVQH11 dated 13 December 2005, or international standard gold (mass gold, bar gold, piece gold, leaf gold with trademark of an international gold manufacturer or domestic gold manufacturer which is internationally recorded). Monetary gold is considered as a type of foreign currency and is a reserved asset for international payment.

- Non-monetary gold (in the item of non-money) is the gold which is purchased for the purpose of processing, jewelry manufacture. 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 (treating 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 tier III accounts:

1051 - Gold at the entity

1052 - Gold at book-entry accounting units

1053 - Gold being carried away for processing, manufacture

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: - Value of gold stored out

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 book entry accounting units

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).

Debit: - Value of gold supplied to the treasury of book entry accounting unit.

- Value of gold received by the book entry accounting unit

Credit: - Value of gold the book entry accounting unit returns to the unit in charge

- Value of gold spent by the book entry accounting unit

Debit balance: - 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

Account 1053 - Gold being carried away for processing, manufacture

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: - Value of the gold carried away for processing, creation which has been stored in again.

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: - Value of precious metals, precious stones which have been delivered to the receiving unit (Basing on the Minutes of delivery and receipt or the written Notice to perform accounting).

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”.

5. To change the name of the Account 13 - “Deposits at other CIs” into “Money, gold deposited in other CIs”.

6. To amend Account 14 - Trading securities as follows:

“Account 14 - Trading securities

Account 14- Trading securities consists of following tier II accounts:

Account 141 - Debit securities

Account 142 - Equity Securities

Account 148 - Other trading securities

Account 149 - Provisions for decline of securities price

Accounting details on Accounts:

Account 141 - Debit securities

Account 142 - Equity Securities

Account 148 - Other trading securities

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. Trading securities are accounted at actual purchase price of securities (original cost), 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.

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

Credit: - 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 tier III accounts:

Account 1411 - Government’s securities

Account 1412 - Securities issued by other domestic CIs

Account 1413 - Securities issued by domestic economic organizations

Account 1414 - Foreign securities

Account 142 - Equity securities

This account is used for accounting shares (either common shares or preferred 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 preferred shares…

This account has following tier III accounts:

Account 1421 - Securities issued by other domestic CIs

Account 1422 - Securities issued by domestic economic organizations

Account 1423 - Foreign securities

Account 148 - Other trading securities

This account is used for following up other types of trading securities that do not belong to the categories of securities mentioned above.

Accounting details on Account 149:

Account 149 - Provisions for risks of securities

This account is used for reflecting the setting up, settlement and return of risk provisions in accordance with laws and regulations on setting up and use of provisions for dealing with risks of trading securities of the credit institution.

The accounting on this account shall be performed in accordance with following regulations: Conditions for setting up provision for risks of securities:

- Securities are invested, traded in compliance with applicable laws and regulations.

- For trading securities that are classified as Assets and are subject to making provision against credit risks as required by laws (hereinafter called credit risk weighted assets), the credit institution shall be responsible for classifying and setting up risk provision in accordance with laws and regulations on setting up and use of provision for handling risks.

- For trading securities that are not classified as credit risk weighted Asset, the credit institution shall be responsible for setting up provision for price fall as required by laws on provision for the fall of financial investments price.

Account 149 has tier III accounts as follows:

1491- Specific provision

1492- General provision

1499- Provision for price fall

Accounting details of these accounts are as follows:

Credit: - Amount of provision set up to be charged to expenses.

Debit: - Use of provision for handling.

- Return of excessive amount of provision set up as regulated.

Credit balance: - To reflect the available amount of provision at the end of the period.

Detailed accounting: - To open 01 detailed account.”

7. To amend Account 15 - Investment securities available for sale as follows:

“Account 15 - Investment securities available for sale

This account is used for reflecting the present value and change of types of securities issued by the Government, municipal authorities or domestic, foreign institutions and being invested by the credit institution. This account is used to account types of securities, which are held for investment purpose and ready for saleto sel andl, which are not subject to which do not belong to the type of securities that are purchased and sold out regularly, but they can be sold at any time if it is considered profitable (CI shall issue internal regulations on this matter, unless otherwise provided for by applicable laws).

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

1. For Debit securities:

a. The credit institution shall open a detailed account to reflect the Face value, discounted value and additional value of investment securities. Of which: (i) Original cost of securities (the real buying price of securities), including: Buying price plus (+) directly related costs, such as costs for brokerage, transaction, information supply, banking fees and charges (if any); (ii) discounted value, which means the negative difference between the original cost and total value of amounts that include face value and accrued interests before buying (if any); (iii) additional value means the positive difference between the original cost and total value of amounts that include face value and accrued interests before buying (if any). Upon reflecting on the financial statements, this item of securities shall be reflected by net value (Face value - Discount + Addition).

b. If permitted by information technology, interest amount shall be recorded basing on the real time and interest rate (real interest rate means the rate of interest used for converting amounts of money received in the future during the period the other party use the assets in terms of initially recorded value at the time of transferring assets to the user). For the case where interest cannot be calculated on the basis of real interest rate, the additional value or discounted value shall be equally allocated to the securities holding period of the credit institution.

c. If interest from investment debit securities can be collected, including the accrued interest before the investment is repurchased by the credit institution, then the credit institution shall be required to allocate such interest amount. Accordingly, only the interest amounts of periods following the repurchase of investment by the credit institution are recorded as income, while the interest amount accrued before the repurchase of such investment by the credit institution shall be recorded as value reduction of such investment.

d. At the end of the accounting period, if market value of securities falls to below the net value of the securities, a provision for fall of investment securities price shall be set up.

2. For Debit securities:

a. Equity securities must be booked at the real buying price of securities (original cost), including: Buying price plus (+) directly related costs, such as costs for brokerage, transaction, information supply, taxes, banking fees and charges (if any).

b. Incomes of the credit institution from investment securities available for sale where the right of the credit institution is established and notice of dividend distribution is available.

c. At the end of the accounting period, if market value of securities falls to below the net value of the securities, a provision for fall of investment securities price shall be set up.

Debit: - Value of securities purchased.

Credit: - Value of securities sold.

- Value of securities paid by the issuer.

Debit balance: - Value of securities being held.

Detailed accounting: - To open a detailed account by the Face value, discounted value and additional value of investment securities for debit securities.

- To open a detailed account by each type of securities for equity securities.

This account has tier II accounts as follows:

151- Government’s securities, municipal securities

152- Debit securities issued by other domestic credit institutions

153- Debit securities issued by domestic economic organizations

154- Foreign Debit securities

155- Equity securities issued by other domestic credit institutions

156- Equity securities issued by domestic economic organizations

157- Foreign Equity securities

159- Provision for risks of securities

Account 151 - Government’s securities, municipal securities

This account is used for reflecting the present value and changes of types of Government’s securities (excluding Government’s Bills), municipal securities being invested by the credit institution.

Account 152- Debit securities issued by other domestic credit institutions

Account 153- Debit securities issued by domestic economic organizations

Account 154- Foreign Debit securities

These accounts are used for reflecting the present value and changes of types of Debit securities being held by the credit institution for investment purpose and available for sale at any time if it may be deemed as profitable.

Debit securities being followed up on this account shall consist of bonds, valuable papers,… issued by other domestic credit institutions, domestic economic organizations or securities issued by the Government or foreign organizations.

Account 155- Equity securities issued by other domestic credit institutions

Account 156- Equity securities issued by domestic economic organizations

Account 157- Foreign Equity securities

These accounts are used for reflecting the present value and changes of types of equity securities being held by the credit institution for investment purpose and available for sale at any time if it may be deemed as profitable, and not belonging to the accounted objects on account 34.

Equity securities being accounted on this account are those which are listed in the market and not eligible for forming a subsidiary, associate or joint venture (jointly controlled entity).

Such investments as capital contribution under contracts of capital contribution, purchase of shares that are not listed in securities markets shall be reflected on account 344, 348 (other long term investments).

Account 159- Provision for risks of securities

This account is used for reflecting the provisioning, handling and return of risk provision by the credit institution in accordance with laws and regulations on setting up and use of provision for handling risks of investment securities available for sale of the credit institution.

The accounting on this account shall be performed in accordance with following regulations: Conditions for setting up provision for securities risks:

- Securities are invested, traded in compliance with applicable laws and regulations.

- For investment securities that are classified as credit risk weighted Asset, the credit institution shall be responsible for classifying and setting up risk provision in accordance with laws and regulations on setting up and use of provision for handling risks.

- For investment securities that are not classified as credit risk weighted Asset, the credit institution shall be responsible for setting up provision for price fall as required by laws on provision for the fall of financial investments price.

Account 159 has tier III accounts as follows:

1591- Specific provision

1592- General provision

1599- Provision for price fall

Accounting details on Account 159 are similar to those of Account 149.”

8. To amend Account 20- Lending to other credit institutions as follows:

“Account 20- Lending to other credit institutions

Account 201- Lending in VND to domestic credit institutions

Account 202- Lending in foreign currency to domestic credit institutions

Account 203- Lending in foreign currency to foreign credit institutions

These accounts are used for accounting amount of loans given by the credit institution to other credit institutions and loans that have been rescheduled by the credit institution or that are overdue.

Account 205- Discount, rediscount of negotiable instruments and other valuable papers

This account is used for reflecting the amount of current advances, overdue advances to another credit institution after approving to discount, rediscount negotiable instruments and valuable papers of such credit institution.

Account 209- Risk provision

Account 209 has tier III accounts as follows:

2091- Specific provision

2092- General provision

Accounting details of these accounts are as follows:

Credit: - Amount of set up provision charged to expenses.

Debit: - Use of provision for handling.

- Return of excessive amount of provision set up as required by laws.

Credit balance: - To reflect the available provision amount at the end of the period.

Detailed accounting: - To open 01 detailed account.”

9. To amend tier III accounts of account 20, account 21, account 23, account 25, account 27, excluding accounts that reflect risk provision of above mentioned accounts (accounts 209, 219, 239, 259, 279) as follows:

Account 201 has tier III accounts as follows:

2011- Current debt

2012- Overdue debt

Account 202 has tier III accounts as follows:

2021- Current debt

2022- Overdue debt

Account 203 has tier III accounts as follows:

2031- Current debt

2032- Overdue debt

Account 205 has tier III accounts as follows:

2051- Current debt

2052- Overdue debt

Account 211 has tier III accounts as follows:

2111- Current debt

2112- Overdue debt

Account 212 has tier III accounts as follows:

2121- Current debt

2122- Overdue debt

Account 213 has tier III accounts as follows:

2131- Current debt

2132- Overdue debt

Account 214 has tier III accounts as follows:

2141- Current debt

2142- Overdue debt

Account 215 has tier III accounts as follows:

2151- Current debt

2152- Overdue debt

Account 216 has tier III accounts as follows:

2161 - Current debt

2162- Overdue debt

Account 231 has tier III accounts as follows:

2311- Current debt

2312- Overdue debt

Account 232 has tier III accounts as follows:

2321- Current debt

2322- Overdue debt

Account 251 has tier III accounts as follows:

2511- Current debt

2512- Overdue debt

Account 252 has tier III accounts as follows:

2521- Current debt

2522- Overdue debt

Account 253 has tier III accounts as follows:

2531- Current debt

2532- Overdue debt

Account 254 has tier III accounts as follows:

2541- Current debt

2542- Overdue debt

Account 255 has tier III accounts as follows:

2551- Current debt

2552- Overdue debt

Account 256 has tier III accounts as follows:

2561- Current debt

2562- Overdue debt

Account 271 has tier III accounts as follows:

2711- Current debt

2712- Overdue debt

Account 272 has tier III accounts as follows:

2721- Current debt

2722- Overdue debt

Account 273 has tier III accounts as follows:

2731 - Current debt

2732- Overdue debt

Account 275 has tier III accounts as follows:

2751 - Current debt

2752- Overdue debt

Accounting details on Accounts “Current debt”:

This account is used for reflecting the amounts of loans given by the credit institution to its customers that are within the term as stated in the credit contract or within the extended term, rescheduled period for loans that are extended, reschedule by the credit institution/

Debit: - Amounts of loans to customers.

- Transfer from appropriate account.

Credit: - Amounts paid by customers.

- Transfer to appropriate account

Debit balance: - To reflect amounts of current debt, extended debt, reschedule debt of customers

Detailed accounting: - To opened detail accounts by specific borrowers.

Accounting details on Accounts “Overdue debt”:

This account is used for reflecting amounts of loans given by the credit institutions to its customers that have been overdue and not extended, rescheduled.

Debit: - Amounts of loans having overdue debt.

Credit: - Amounts paid by customers.

- Transfer to appropriate account.

Debit balance: - To reflect the amounts of loans to customers that have been overdue

Detailed accounting: - To open detailed accounts by specific customers having overdue debt.

10. To amend tier III accounts of account 219, Account 239, account 259, account 279 as follows:

Account 219 has tier III accounts as follows:

2191- Specific provision

2192- General provision

Account 239 has tier III accounts as follows:

2391 - Specific provision

2392- General provision

Account 259 has tier III accounts as follows:

2591 - Specific provision

2592- General provision

Account 279 has tier III accounts as follows:

2791 - Specific provision

2792- General provision

Details and method of accounting for these accounts are similar to those of account 209.

11. To amend account 22- Discount of commercial papers and valuable papers for domestic economic organizations, individuals as follows:

“Account 22- Discount, rediscount of negotiable instruments and valuable papers for domestic economic organizations, individuals

Account 22 has tier II, tier III accounts as follows:

Account 221- Discount of negotiable instruments and valuable papers in VND

This account is used for reflecting the amount in VND already paid to the economic organization or individual after approving to discount negotiable instruments and valuable papers of such economic organization or individual.

2211- Current debt

2212- Overdue debt

Accounting details on Accounts 2211, 2212 are similar to those of accounts 2111, 2112.

Account 222- Discount of negotiable instruments and valuable papers in foreign currency

This account is used for reflecting the amount in foreign currency already paid to the economic organization or individual after approving to discount negotiable instruments and valuable papers in foreign currency of such economic organization or individual.

2221- Current debt

2222- Overdue debt

Accounting details on Accounts 2221, 2222 are similar to those of accounts 2111, 2112.

Account 229- Risk provision

This account is used for reflecting the provisioning, handling and return of risk provision by the credit institution in accordance with laws and regulations on setting up and use of provision for handling risks of amounts advanced to economic organizations or individuals after approving to discount negotiable instruments and valuable papers.

Account 229 has tier III accounts as follows:

2291- Specific provision

2292- General provision

Details and method of accounting of account 229 are similar to those of account 209.”

12. To amend account 24- Guarantee as follows:

“Account 24- Guarantee payment

Account 241- Payments in VND on behalf of customers

This account is used for reflecting the amount in VND paid by the guaranteeing credit institution on behalf of its customer in case where the customer fails to perform his obligation upon maturity. The accounting on this account shall be performed in accordance with following regulations:

The customer shall be required to bear the interest rate on the amount paid on behalf of hem in accordance with applicable laws and regulations. For this guarantee payment, the guaranteeing credit institution shall prompt the debt collection, if the customer is unable to make payment, then the guaranteeing credit institution shall proceed with disposing collateral in accordance with laws and regulations for debt collection.

Debit: - Amount paid by the guaranteeing credit institution.

Credit: - Amount collected from the guaranteed customer.

Debit balance: - To reflect the amount paid by the guaranteeing credit institution but not collected yet.

Detailed accounting: - To open detailed accounts by specific customers guaranteed by the credit institution (enclosed with promissory note).

Account 242- Payments in foreign currency on behalf of customers

This account is used for reflecting the amount in VND paid by the guaranteeing credit institution on behalf of its customer in case where the customer fails to perform his obligation upon maturity.

Details and method of accounting of account 242 are similar to those of account 241.

Account 249- Risk provision

Account 249 has tier III accounts as follows:

2491- Specific provision

2492- General provision

Accounting details on Account 249 are similar to those of account 209”.

13. To amend, supplement account 27 - Other credits to domestic economic organizations, individuals as follows:

“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, it is required to clearly distinguish outstanding loans in foreign currency from outstanding loans in VND on this account”.

14. To amend account 281- Debts pending for settlement secured by foreclosed assets as follows:

“Account 281- Debts pending for settlement secured by foreclosed assets

This account is used for reflecting uncollected debts pending for settlement and secured by foreclosed assets.

Account 281 has tier III accounts as follows:

2811- Debts pending for settlement that have been secured by foreclosed assets from 30 June, 1998 backward

2812- Other debts pending for settlement secured by foreclosed assets

Account 2811- Debts pending for settlement that have been secured by foreclosed assets from 30 June 1998 backward

This account is used for reflecting uncollected overdue debts pending for settlement that have been secured by foreclosed assets being transferred from overdue debt account from 30 June, 1998 backward.

Debit: - Overdue loans secured by foreclosed assets.

- To adjust the positive difference between the selling price of assets received and the debt to be paid by the borrower.

Credit: - Amount of selling the foreclosed assets received by the credit institution (by the real proceeds from the sale of foreclosed assets).

- To adjust the negative difference between the selling price of assets received and the debt to be paid by the borrower (covering risk after selling the foreclosed assets).

Debit balance: - To reflect the overdue debts secured by foreclosed assets pending _{for settlement.}

Detailed accounting: - To open detailed accounts by specific customers who have debts pending for settlement and being secured by foreclosed assets.

Besides the detailed accounting books, the credit institution shall open a detailed log book for individual foreclosed assets of respective debts on account 2811.

Account 2812- Other debts pending for settlement that have been secured by foreclosed assets

This account is used for reflecting uncollected debts that have been secured by foreclosed assets for the credit institution in addition to items already accounted to account 2811.

Debit: - Amounts of loans secured by foreclosed assets.

Credit: - Amount of loan received from the sale of foreclosed assets received by the bank

- To process the negative difference between value of foreclosed assets and amount of debt to be paid by the borrower.

Debit balance: - To reflect the loans not collected yet but have foreclosed assets pending for settlement.

Detailed accounting: - To open detailed accounts by specific customer having debts pending fore settlement but being secured by foreclosed assets.

In addition to detailed accounting book, the credit institution shall open a detailed account for individual debts on account 2812”.

15. To amend details of account 283 - Unsettled debts having collaterals, account 284- Unsettled debts without collaterals and subjects for debt collection no longer existing, account 285- Unsettled debts without collaterals but obligors still in existence and in operation, as follows:

The phrase “in accordance with the Decision No. 149/2001/QD-TTg dated 05 October 2001 of the Prime Minister” shall be amended as “in accordance with Decision of the Prime Minister “

16. To amend account 289- Provision for risks of debts pending for settlement as follows:

“Account 289 - Provision for risks of debts pending for settlement

Account 289 has tier III accounts as follows:

2891- Specific provision

2892- General provision

Accounting details on Account 289 are similar to those of Account 209.”

17. To amend Account 299- Provision for risks of frozen debts as follows:

“Account 299 - Provision for risks of frozen debts

Account 299 has tier III accounts as follows:

2991- Specific provision

2992- General provision

Accounting details on Account 299 are similar to those of Account 209.”

18. To amend Account 305 - Depreciation of fixed assets as follows:

The clause: “For fixed assets pending for the liquidation decision from the time when they cease their activities, they shall not be amortized any more” in the accounting details shall be removed.

19. To amend Account 311-Working tools in use as follows:

“Account 311-Instruments, tools

This account is used for reflecting the present value and changes of increase, decrease of instruments, devices of the credit institution.

The accounting on this account shall be as follows:

- To account the import, export, inventory of instruments, devices shall reflect the actual value.

- In addition to the detailed accounting book by the value of instruments, tools, a detailed book of the instruments, tools must be opened to record, follow up the volume and value of each type of instruments, tools.

A store card must be opened by the storekeeper to record and follow up the volume of each type of instruments, tools in line with the opening of accounting book.

- For instruments, tools issued to serve business activities: they must be recorded, followed up in objects and values on detailed books for monitoring the place of using and the person who takes material responsibility.

- For instruments, tools with low small value, upon issuing for business purpose, their value must be charged one-off to the expenses.

- For instruments, tools issued for one-off use with large value and used in various accounting period, the value of the issued instruments, tools shall be accounted into Account 388-Expenses pending for allocation and gradual allocation to expenses of various accounting periods.

Debit: - Value of instruments, tools received.

Credit: - Value of instruments, tools issued.

Debit balance: - To reflect the value of instruments, tools in stock.

Detailed accounting: - To open detailed account by each group or type of instruments, tools.”

20. To amend Account 34 - Capital contribution, share purchase as follows:

“Account 34 - Capital contribution, long term investment

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

Accounting on this account shall consist of: Investments in subsidiaries, capital contributions for joint venture in jointly controlled entities, capital contributions in associates and other long term investments that are not listed yet in securities market (where the long term investments have already been listed in securities market, they shall be accounted on Account

15 - Investment securities available for sale as appropriate).

Account 34 has tier II, tier III accounts as follows:

341 - Investments in subsidiaries in VND

342 - Capital contributions for joint ventures in VND

3421 - Capital contribution for joint venture with other credit institutions

3422 - Capital contribution for joint venture with economic organizations

343 - Investments in associates in VND

344 - Other long term investments in VND

345 - Investments in subsidiaries in foreign currency

346 - Capital contributions for joint ventures in foreign currency

3461 - Capital contribution for joint venture with other credit institutions

3462 - Capital contribution for joint venture with economic organizations

347 - Investments in associates in foreign currency

348 - Other long term investments in foreign currency

349 - Provision for fall of long term investments price

Account 341 - Investments in subsidiaries in VND

Account 345 - Investments in subsidiaries in foreign currency

This Account is used for reflecting the present value and changes of capital contributions in subsidiaries. Subsidiary is an entity that is controlled by the credit institution.

Accounting on this Account shall be subject to Vietnam Accounting Standard No. 25 - Consolidated financial statements and accounting of investments in subsidiaries and following regulations:

1. These accounts may be accounted only when the credit institution holds more than 50% of the owner capital (more than 50% of voting right), has controlling power over financial policies and operation of such enterprise. When the credit institution has no longer controlling power over the enterprise, the investment in the subsidiary shall be written down on these accounts.

2. In following cases, the investment in a subsidiary shall continue to be recorded where the credit institution holds less than 50% of the owner’s capital (less than 50% of the voting right) at the subsidiary, but there are otherwise agreements:

a. Other investors agree to reserve more than 50% of the voting right to the credit institution.

b. The credit institution has controlling power over financial policies and operation of the subsidiary as agreed.

c. The credit institution has the power to appoint or dismiss a majority of members of the Board of Directors or equivalent management level.

d. The credit institution has the power to cast a majority vote at meetings of the Board of Directors or equivalent management level.

3. Investment in the subsidiary must be reflected by the original cost, including Buying price plus costs of buying (if any), such as brokerage, transaction, fees, taxes and banking charges,...

4. Accounting of economic operations arising during the business combination of the enterprise who is defined as the buyer in case of business combination resulting in parent- subsidiary relationship shall be subject to Vietnam Accounting Standard No. 11 “Business combination” and the Circular guiding such Standard.

5. A detailed account must be opened to follow up the investments in each subsidiary by face value, real buying price of stocks, real costs of investment in the subsidiary.

6. Incomes from the subsidiary must be timely and fully accounted (stock interest, business interest) of the fiscal year into the separate financial statements of the parent company. Dividends, profits distributed from the subsidiary shall be accounted to the Account 78 - Incomes from capital contribution, share purchase.

7. For the case of capital contribution, investment in subsidiaries in foreign currency, the credit institution shall convert into the booking currency at the exchange rate announced by the State Bank at the time of capital contribution. The credit institution shall not be permitted to revaluate the capital contribution, share purchase, even the of exchange rate difference for writing up (down) the contributed capital.

Debit: - Real value of the investment in the subsidiary increased.

Credit: - Real value of the investment in the subsidiary decreased.

Debit balance: - Real value of the investment in the subsidiary available.

Detailed accounting: - To open a detailed account for each subsidiary.

Account 342 - Capital contribution for joint venture in VND

Account 346 - Capital contribution for joint venture in foreign currency

This account is used for reflecting the entire capital contribution for joint venture in the form of jointly controlled entity and the recovery of contributed capital for joint venture upon the joint venture contract terminates.

The jointly controlled entity is established by capital contributors, which is newly established entity, independently operates as an enterprise but still subject to the control of the joint venture parties under the joint venture contract. The jointly controlled entity shall perform its own accounting in accordance with current laws and regulations on accounting like other enterprises.

Capital contributed in the jointly controlled entity shall include types of assets, materials, funds belonging to the ownership of the enterprise, including long term loan fund used for the capital contribution.

Accounting on this account shall be subject to Vietnam Accounting Standard No. 08 “Financial information on capital contributions for joint venture” and following regulations:

1. The investment in joint venture shall be accounted on this account as long as the credit institution has joint controlling power over financial policies and operation of the invested entity. Where the credit institution has no longer jointly controlling power, the investment in the jointly controlled entity shall be written down on these accounts.

2. Capital contribution for joint venture shall be executed in 3 forms: Jointly control business line, Jointly controlled asset and Jointly controlled entity. Accounts 342, 346 are only used for accounting capital contributions in jointly controlled entities, not applied to jointly controlled business lines and jointly controlled assets.

3. Value of capital contributed in jointly controlled entities reflected on this account shall be the value of contributed capital that is unanimously assessed and approved by the joint venture parties in the minutes of capital contribution.

4. For the case of capital contribution in materials, goods:

- If the re-valuated price of materials, goods is higher than book value at the time of capital contribution, this difference shall be treated as follows:

+ If the difference between the re-valuated price of materials, goods that are defined as contributed capital is higher than the book value, it shall be directly accounted into other incomes of the current period in proportion with the benefits of other parties in the joint venture.

+ If the difference between the re-valuated price of materials, goods that are defined as contributed capital is higher than the book value in proportion with the own benefit in the joint venture, it shall be recorded as unrealized revenues (account 488 - Revenues pending for allocation). Where the jointly controlled entity sells the materials, goods to an independent third party, such unrealized revenue shall be carried over to other incomes.

- If the re-valuated price of materials, goods is lower than the book value at the time of capital contribution, this difference shall be directly recorded into other expenses of the current period.

5. For the case of capital contribution for joint venture in fixed assets:

- If the re-valuated price of fixed asset is higher than book value at the time of capital contribution, this difference shall be treated as follows:

+ If the difference of the re-valuated price is higher than the remaining value of fixed asset in proportion with the benefits of other parties in the joint venture, it shall be directly recorded into other incomes.

+ If the difference of the re-valuated price is higher than the remaining value of fixed asset in proportion with the own benefit in the joint venture, it shall be deferred and recorded into unrealized revenues (revenues pending for allocation). Annually, this unrealized revenue (gain from revaluation of fixed asset being contributed for joint venture) shall be gradually allocated to other incomes basing on the productive time of the fixed asset that is used by the jointly controlled entity.

- If the re-valuated price of the fixed asset is lower than the remaining value on accounting book at the time of capital contribution, this difference shall be directly recorded into other expenses of the current period.

6. Upon recovering contributed capital for joint venture, basing on the value of the materials, assets and amount of money returned by the jointly controlled entity, the contributed capital amount shall be written down. If incurring any loss due to the fact that the contributed capital cannot be fully recovered, this loss shall be recorded as an expense on business operation of the credit institution. If the recovered amount is higher than the contributed capital, this gain shall be recorded as income from capital contribution, share purchase.

7. Profits from outcomes of capital contribution for joint venture in jointly controlled entity shall be the income from capital contribution, long term investment and be accounted to the Credit of Account 78 - Capital contribution, share purchase.

8. Parties who contribute capital to the jointly controlled entity shall be entitled to transfer their contributed capital within the joint venture. Where the transferred value is higher than the capital contributed to the jointly controlled entity, the interest difference due to capital transfer shall be reflected to the Credit of the account Other incomes. On the contrary, if the transferred value is lower than the contributed capital, then the difference shall be the loss from capital transfer and be reflected to the Debit of the account Other expenses.

9. The jointly controlled entity shall not be authorized to record the expenses that are incurred in relation to the transfer of contributed capital of the joint venture parties. The accountant shall only follow up the details of contributed capital sources and carry out procedures of changing ownership on the business registration certificate or investment license.

10. Joint venture parties or other counter-parties repurchasing the contributed capital from another party in the joint venture, the capital contributed in the joint venture shall be reflected at the real buying price.

11. For the case of capital contribution, investment in jointly controlled entity in foreign currency, the credit institution shall convert into the currency on accounting books at the exchange rate as announced by the State Bank at the time of capital contribution. The credit institution shall not revaluate its contributed capital for joint venture, even the of exchange rate difference for writing up (down) the contributed capital.

Debit: - Amount of capital contributed for joint venture in jointly controlled entities increased.

Credit: - Amount of capital contributed for joint venture in jointly controlled entities decreased due to recovery, transfer, or the co- controlling power having terminated.

Debit balance: - Amount of capital contributed for joint venture in jointly controlled entities available at the end of the period of the credit institution.

Detailed accounting: - To open a detailed account for each jointly controlled entity.

Account 343 - Investments in associates in VND

Account 347 - Investments in associates in foreign currency

This account is used for reflecting the value of the direct investment by the investor in an associate and increase, decrease of the investment in the associate. An investment shall be defined as investment in an associate where the investor directly holds from 20% to less than 50% of the owner’s capital (from 20% to less than 50% of the voting right) of the invested entity without any other agreement.

Accounting on this account shall be subject to Vietnam Accounting Standard No. 07 “Accounting of investments in associates” and following regulations:

1. Investments in associates shall be implemented in accordance with regulations of the State Bank on prudential ratios in operation of credit institutions.

2. Accounting of investments in associates upon preparing and presenting own financial statements of the investor shall be realized under the original cost method. In accounting the investments in associates under original cost method, the value of the investments shall not be changed during the investment period, except for the case where the investor buys extra or liquidates all or a part of the investment or receives benefits other than distributed profits.

3. Original cost of an investment shall be defined as follows:

- Original cost of the investment in an associate shall include the contributed capital or the real buying price of the investment plus costs of buying, such as brokerage, transaction, taxes, fees… (if any).

- For the case of contributing capital in associates in fixed asset, materials, goods, the original cost of the investment shall be recorded by the value that is unanimously valuated by the capital contributors. The difference between the book value and re-valuated value shall be treated as follows:

+ The positive difference between the re-valuated value and book value/remaining value of the fixed asset shall be recorded into other incomes.

+ The negative difference between the re-valuated value and book value/remaining value of the fixed asset shall be recorded into other expenses.

4. A detailed account must be opened for following up the value of the investment in each associate. Bases for booking the value of the investments in associates shall be as follows:

- For investments in joint stock companies listed in securities market, the booking by the investor shall be based on the amount really paid in purchasing shares, including costs directly relating to the stock purchase and official notice from the Securities Exchange referring to the purchase of stocks of the associate that has already been owned by the investor;

- For investments in unlisted joint stock companies, the booking shall be based on the ownership certificate to the stocks and receipt of money from sale of stocks of the invested company or documentation for purchase of such investments;

- For investments in other types of enterprises, the booking shall be based on the minutes of capital contribution, profit (or loss) distribution agreed by and between the parties or documentation for the purchase, sale of such investments;

- The investor shall only record the dividends, profits distributed from the associates when receiving an official notice from the associate as to the number of dividends to be received or the profit amount to be distributed in the current period.

5. For the case of capital contribution in associates in foreign currency, the credit institution shall convert into the currency on accounting books at the exchange rate as announced by the State Bank at the time of capital contribution. The credit institution shall not revaluate its contributed capital for joint venture, even the of exchange rate difference for writing up (down) the contributed capital.

Debit: - Original cost of the investment in associates increased.

Credit: - Original cost of the investment decreased due to receiving benefits other than distributed profits

- Original cost of the investment decreased due to selling, liquidating the entire or a part of the investment.

Debit balance: - Original cost of the investment in associates being held.

Detailed accounting: - To open a detailed account for each associate.

Account 344 - Other long term investments in VND

Account 348 - Other long term investments in foreign currency

This account is used for reflecting the present value and the increase, decrease of other long term investments (other than investments in subsidiaries, capital contribution in jointly controlled entities, investments in associates and stocks listed in securities markets), such as:

Investments in bonds, stocks or investments in other units where the credit institution only holds less than 20% of the owner’s capital (less than 20% of the voting right),… and the period of recovery or capital settlement of more than 1 year.

Accounting on this account shall be subject to following regulations:

1. Long term investments shall be implemented in accordance with regulations of the State Bank on prudential ratios in operation of credit institutions.

2. The accountant shall follow up in details under following criteria:

- For investments in stocks: to follow up in details by each face value of the stocks, each stock issuer;

- For contractual capital contributions and unlisted in the market: to follow up in details by each capital contributor.

3. Capital contributions in jointly controlled entities without having co-controlling power but holding less than 20% of the voting right in the joint ventures, such capital contributions shall also be accounted on Accounts 344, 348 (Other long term investments) at original cost.

4. For the case of long term investments in foreign currency, the credit institution shall convert into the currency on accounting books at the exchange rate as announced by the State Bank at the time of capital contribution. The credit institution shall not revaluate its contributed capital for joint venture, even the of exchange rate difference for writing up (down) the contributed capital.

Debit: - Value of other long term investments increased.

Credit: - Value of other long term investments decreased.

Debit balance: - Value of other long term investments available of the credit institution.

Detailed accounting: - To open a detailed account for each invested entity.

Account 349 - Provision for fall of long term investments price

This account is used for reflecting the present amount and increase (decrease) of provisions for the fall of long term investments price.

Accounting on this account shall be subject to following regulations:

1. The setting up of provision is implemented in accordance with laws and regulations on setting up and use of provision.

2. If the amount of provision to be set up for the current year is higher than the amount of provision being stated in the accounting books, such difference shall be recorded to expenses of the current period. If the amount of provision to be set up for the current year is lower than the provision balance set up for previous year that is not used up yet, such difference shall be written down in expenses, for the case where the balance on the account of expense is not enough to cover the return of provision, the remaining shall be returned to the account of income.

3. The provision for fall of financial investments price shall be used for covering the loss of all long term investments actually incurred due to such causes as the investor going bankrupt, natural disaster,… which lead to the investment be unrecoverable or be recoverable at an amount lower than the original costs of the investments. This provision is not used for covering losses from the liquidation of investments.

Debit: - To return the difference between the amount of provision for fall of price of long term investment securities to be set up for the current year that is smaller than the amount of provision set up in previous year but not used up yet.

- To set off the value of the long term investment that incurs loss upon decision to use the amount of provision already set up to set off the incurred loss.

Credit: - To set up provision for fall of long term investment securities price (to count the first time and calculate the increased difference of provision).

Credit balance: - Amount of provision for fall of long term investment securities _{price available.}

Detailed accounting: - To open a detailed account.”

21. To amend Account 351 - Security deposits, mortgage, pledge as follows: The phrase “bills, bonds” in the accounting details shall be removed.

22. To amend Account 359- Other receivable accounts as follows: “Account 359- Other receivable accounts

This account is used for reflecting the debts receivable and payment of receivable debts by the customers arising during the operation process.

Accounting on this account shall be subject to following regulations:

1. The credit institution shall not reflect credit facilities, receivables of which details are required to account to other appropriate accounts to this account.

2. The credit institution should manage, closely follow up the receivables by specific contents receivable and each customer to pay the debt.

For receivables that are classified as credit risk weighted assets, difficult to collect debts, the credit institution shall classify debts and set up provision against risks in accordance with laws and regulations on setting up and use of provision for risk handling.

Account 359 has tier III accounts as follows:

3591- Receivables classified as credit risk weighted assets

3592- Other receivables

3597- Specific risk provision

3598- General risk provision

3599- Provision for receivables difficult to collect

Account 3591- Receivables classified as credit risk weighted assets

This account is used for reflecting debts receivable that are classified as credit risk weighted assets and the payment of debts by customers.

Debit: - Amount receivable from the customer.

Credit: - Amount received.

Debit balance: - To reflect the remaining amount to be received from the customer.

Detailed accounting: - To open detailed account by each customer responsible for debt _repayment.

Account 3592- Other receivables

This account is used for reflecting debts receivable that are not classified as credit risk weighted assets in accordance with laws and regulations and the payment of receivable debts by the customers.

Accounting details on Account 3592 are similar to those of Account 3591.

Account 3597- Specific risk provision

Credit: - Amount of provision that is set up and charged to expenses.

Debit: - Use of provision for risk handling.

- Return of the excessive provision amount set up as required.

Credit balance: - To reflect the amount of provisions available at the end of the period.

Detailed accounting: - To open 01 detailed account.

Account 3598- General risk provision

Credit: - Amount of provision that is set up and charged to expenses.

Debit: - Use of provision for risk handling.

- Return of the excessive provision amount set up as required.

Credit balance: - To reflect the amount of provisions available at the end of the period.

Detailed accounting: - To open 01 detailed account.

Account 3599- Provision for debts difficult to collect

Credit: - Amount of provision that is set up and charged to expenses.

Debit: - Use of provision for risk handling.

- Return of the excessive provision amount set up as required.

Detailed accounting: - To open 01 detailed account.”

23. To amend Account 38- Other Assets as follows:

“Account 38- Other Assets

Account 381- Funds transferred for granting syndicated credits

This account is used for reflecting the amount of money transferred by the credit institution to the head credit institution for granting syndicated credit to a project at a level as agreed through the conclusion of syndication contract.

Account 381 has tier III accounts as follows:

3811- Funds transferred for granting syndicated credits in VND

3812- Funds transferred for granting syndicated credits in foreign currency

Debit: - Amount transferred to the head credit institution for granting credits to project.

Credit: - Amount of money granted by the head credit institution to the projects.

Debit balance: - To reflect the amounts already transferred to the head credit institution for granting credit to the projects but the head credit institution has not disbursed yet to the customer.

Detailed accounting: - To open a detailed account by each head credit institution.

Account 382- Entrustment

This account is used for reflecting the amount transferred by the entrusting credit institution to the entrusted credit institution at a level as agreed in the Entrustment contract concluded.

Account 382 has tier III accounts as follows:

3821- Credit extension entrustment in VND

3822- Credit extension entrustment in foreign currency

3823- Other entrustments in VND

3824- Other entrustments in foreign currency

Account 3821- Credit extension entrustment in VND

This account is used for reflecting the amount in VND transferred by the entrusting credit institution to the entrusted credit institution for granting credit to customers at a level as agreed in the Entrustment contract concluded.

Debit: - Amount transferred to the entrusted institution.

Credit: - Amount paid by the entrusted institution under the contract.

Debit balance: - To reflect the amount transferred to the entrusted institution but credit has not been granted yet.

Detailed accounting: - To open a detailed account by each entrusted institution, each type of credit extension entrustment.

Account 3822- Credit extension entrustment in foreign currency

This account is used for reflecting the amount in foreign currency transferred by the entrusting credit institution to the entrusted credit institution for granting credit to customers at a level as agreed in the Entrustment contract concluded.

Accounting details on Account 3822 are similar to those of Account 3821.

Account 3823- Other entrustments in VND

Accounting details on Account 3823 are similar to those of Account 3821.

Account 3824- Other entrustments in foreign currency

Accounting details on Account 3824 are similar to those of Account 3821.

Account 383- Investments in finance leasing facilities

This account is used for reflecting the amount already paid by the finance leasing Company for procuring finance lease assets before the time of finance leasing.

Account 383 has tier III accounts as follows:

3831- Investments in finance leasing facilities in VND

3832- Investments in finance leasing facilities in foreign currency

Account 3831- Investments in finance leasing facilities in VND

This account is used for reflecting the amount in VND already paid by the finance leasing Company for procuring finance lease assets before the time of finance leasing.

Debit: - Amount paid for procurement of finance lease assets.

Credit: - Value of assets being used for finance lease.

Debit balance: - To reflect the amount already paid for procurement of finance lease assets that have not been used for finance lease.

Detailed accounting: - To open a detailed account by each finance lease customer.

Account 3832- Investments in finance leasing facilities in foreign currency

This account is used for reflecting the amount in foreign already paid by the finance leasing Company for procuring finance lease assets before the time of finance leasing. Accounting details on Account 3832 are similar to those of Account 3831.

Account 386- Risk provision

This account is used for reflecting the setting up, settlement and return of risk provisions in accordance with laws and regulations applicable to Other Assets.

Account 386 has tier III accounts as follows:

3861- Specific risk provision

3862- General risk provision

3863- Other risk provisions

Account 3861- Specific risk provision

This account is used for reflecting the setting up, settlement and return of risk provisions in accordance with laws and regulations on setting up and use of provision for handling risks of Other Assets that are classified as credit risk weighted assets.

Accounting details of this account are similar to those of Account 3597.

Account 3862- General risk provision

Accounting details of this account are similar to those of Account 3598.

Account 3863- Other risk provisions

Credit: - Amount of provision that is set up and charged to expenses.

Debit: - Use of provision for risk handling.

- Return of the excessive provision amount set up as required.

Credit balance: - To reflect the amount of provisions available at the end of the period.

Detailed accounting: - To open detailed accounts by each type of Other Assets to be set up provision.

Account 387- Foreclosed assets whose ownership has been transferred to the credit institution, pending for settlement

This account is used for reflecting the value of foreclosed assets of which ownership has been transferred to the credit institution, pending for settlement. The credit institution is required to have sufficient regulatory documents on the legal ownership to such assets.

Debit: - Value of foreclosed assets of which ownership has been transferred to the credit institution, pending for settlement.

Credit: - Value of foreclosed assets that have been settled.

Debit balance: - To reflect the value of foreclosed assets of which ownership has been transferred to the credit institution, pending for settlement.

Detailed accounting: - To open detailed accounts by each type of foreclosed assets of which ownership has been transferred to the credit institution.

Account 388- Expenses pending for allocation

This account is used for reflecting the expenses that have really been incurred but are related to business result of various accounting periods and the carrying over of allocation of these expenses to expenses of appropriate accounting periods in conformity with accounting standards.

Debit: - Expenses pending for allocation (prepaid expenses) being incurred in the period.

Credit: - Prepaid expenses allocated to expenses of the current period.

Debit balance: - To reflect the prepaid expenses pending for allocation.

Detailed accounting:- To open detailed accounts by each item of prepaid expense pending for allocation.

Account 389- Other Assets

This account is used for reflecting other assets of the credit institution other than the assets that have been accounted into appropriate accounts.

Debit: - Value of other assets of the credit institution increased in the period.

Credit: - Value of other assets of the credit institution decreased in the period.

Debit balance: - Value of other assets at the end of the period.

Detailed accounting: - To open detailed accounts for each type of other assets.”

24. To rename the Account 39 - “Receivable interests” as “Interests and fees receivable”.

25. To amend the phrase “commercial papers” as “negotiable instruments” in the name and Accounting details on Account 419- Borrowings through discount, rediscount of negotiable instruments and other valuable papers.

26. To amend, supplement the Accounting details on Account 431 - Face value of valuable papers denominated in VND and Account 434 - Face value of valuable papers denominated in foreign currency and gold as follows:

“Debit: - Payment of valuable papers at maturity.

- Buying back valuable papers issued by the very credit institution”.

27. To amend the Account 44 - Funds financed, entrusted for investment, lending:

“Account 44 - Funds financed, entrusted for investment, lending

Account 441 - Funds financed, entrusted for investment, lending in VND

This account is used for reflecting the amounts of funds financed, entrusted for investment, lending in VND by the Government, domestic and foreign organizations, individuals to the credit institution for designated purposes, the credit institution shall be responsible for returning such funds at maturity.

Account 441 has tier III accounts as follows:

4411- Funds received from the foreign organizations, individuals

4412- Funds received from the Government

4413- Funds received from the domestic organizations, individuals

Credit: - Funds assigned by the counter-parties to the credit institution.

Debit: - Funds returned to the assigning counter-parties.

Credit balance: - To reflect the funds financed, entrusted by the counter-parties being used by the credit institution.

Detailed accounting: - To open detailed accounts by each type of fund of each assigning counterparty.

Account 442 - Funds financed, entrusted for investment, lending in foreign currency

This account is used for reflecting the amounts of funds financed, entrusted for investment, lending in foreign currency by the Government, domestic and foreign organizations, individuals to the credit institution for designated purposes, the credit institution shall be responsible for returning such funds at maturity.

Account 442 has tier III accounts as follows:

4421- Funds received from the foreign organizations, individuals

4422- Funds received from the Government

4423- Funds received from the domestic organizations, individuals

The Accounting details on Account 442 are similar to those of Account 441.”

28. To amend, supplement the Accounting details on Account 4711 - Purchase, sale of foreign currency for trading purpose:

“Credit: - Value of foreign currency purchased.

Debit: - Value of foreign currency sold.

Credit balance: - To reflect the value of foreign currency purchased by the credit institution but not sold yet.

Debit balance: - To reflect the value of foreign currency from other sources sold but not purchased yet for set-off purpose

Detailed accounting: - To open 01 detailed account “

29. To amend, supplement the Accounting details on Account 4712 - Payment for purchase, sale of foreign currency for trading purpose:

“Debit: - Amount in VND paid for buying foreign currency (at the real buying rate).

- Carrying over the gain difference of foreign currency trading (counterpart of Account 72 - Incomes from foreign exchange trading).

- Amount of increasing Debit balance to be equal to the balance of Account 4711 upon revaluating the balance of traded foreign currency at the exchange rate available on the final day of the month (counterpart of Account 631 - Difference of exchange rate).

Credit: - Amount in VND received from the sale of foreign currency (at the real selling rate).

- Carrying over the loss difference of foreign currency trading (counterpart of Account 82 - Expenses on foreign exchange trading).

- Amount of decreasing Debit balance to be equal to the balance of Account 4711 upon revaluating the balance of traded foreign currency at the exchange rate available on the final day of the month (counterpart of Account 631 - Difference of exchange rate).

Debit balance: - To reflect the amount in VND paid in correspondence with the foreign currency balance purchased by the credit institution but not sold yet.

Credit balance: - To reflect the amount in VND received in correspondence with the amount of foreign currency sold from other sources but not purchased for set-off purpose.

Detailed accounting:- To open 01 detailed account “

30. To rename the Account 49 - “Interests payable” as “Interests and fees payable”.

31. To amend the Accounting details on Account 509 - Other payments among the credit institutions as follows:

“This account is used for reflecting the payments in VND or in foreign currency (other than the payments already accounted into appropriate accounts) among the credit institutions”.

32. To amend, supplement the Accounting details on Account 63- Difference of exchange rate, gold, silver, precious stones as follows:

“This account is used for reflecting the difference of exchange rate, gold, silver, precious stones. The credit institution shall not be authorized to distribute profits or pay dividends on the gain from the difference of exchange rate re-valuated at the end of the fiscal year of items originated from foreign currency as well as currency derivatives originated from foreign currency”.

33. To amend the Account 633 - Difference due to revaluation of derivatives as follows:

“Account 633 - Difference due to revaluation of derivatives

This account is used for reflecting the differences due to revaluation of derivatives of the credit institution in accordance with applicable laws and regulations.

This account has tier III accounts as follows:

6331- Swap transactions

6332- Currency forward transactions

6333- Currency future transactions

6334- Currency option transactions

6338 - Other derivatives

Credit: - Difference increased due to revaluation of balances of derivative accounts.

Debit: - Difference decreased due to revaluation of balances of derivative accounts.

Credit balance or Debit balance: - To reflect the Credit difference or Debit difference arising in the year but not settled yet.

Detailed accounting: - To open detailed accounts by types of derivatives.

At the end of the year, balance of this account shall be finally settled. If the account has Credit balance, such Credit balance shall be recorded to incomes account; If the account has Debit balance, such Debit balance shall be recorded to expenses account.”

34. To amend Account 69 - Undistributed profits as follows:

“Account 69 - Undistributed profits

This account is used for reflecting the business result (profit, loss) after Corporate income tax and the distribution of business results of the credit institution.

Accounting on this account shall be subject to following regulations:

1. Business results are reflected on Account 69 - After Corporate income tax profit or loss of business activities

2. The distribution of business results of the credit institution must be clear, obvious and compliant with current financial regulations.

3. It is required to account in details the business result of each accounting period (previous year, current year), and to follow up in details by each item of profit distribution of the credit institution (setting up funds, supplementing operating capital, distributing dividends,…).

4. Upon applying retroactively due to changes in accounting policies and adjusting retroactively material mistakes of the previous years that are not detected until the current year, resulting in the adjustment of opening balance of the undistributed profit, the accountant shall adjust to increase or decrease the opening balance of Account 692 - Booking profit of previous year and to increase or decrease the norm of Undistributed profit on the Balance sheet in accordance with Vietnam Accounting Standard No. 29 “Changes in accounting policies, accounting estimates and mistakes” and Vietnam Accounting Standard No. 17 “Corporate income tax”.

Credit: - Closing balance carried over from income accounts.

Debit: - Closing balance carried over from expense accounts.

- Setting up of funds.

- Distribution of profits to joint venture parties, shareholders.

Credit balance: - To reflect the profits not distributed yet or not used yet.

Debit balance: - To reflect the operating losses that have not been settled yet.

Detailed accounting: - To open 01 detailed account.

Account 69 has tier 2 accounts as follows:

Account 691 - Profits of the current year: This account is used for reflecting the business results, distribution of results and undistributed profits of the current year of the credit institution.

At the beginning of next year, the closing balance of Account 691 shall be carried over as closing balance of the new year of Account 692 - Profits of previous year (preparation of note is not 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”.

35. To amend, supplement the accounting details of Category 7 account - Incomes as follows:

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

b. To amend Item 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 expense incurred relating to the liquidation, assignment shall be charged to the category 8 - Expenses”.

36. To rename the Account 709 - “Other interest incomes” as “Other incomes from credit activities”.

37. To amend the Account 78 - Income from interests of capital contribution, share purchase as follows:

a. To rename the Account 78 - “Income from interests of capital contribution, share purchase” as “Income from the capital contribution, share purchase”;

b. To amend, supplement the accounting details on this account as follows: “This account is used for reflecting the incomes from the capital contribution, purchase of shares of other CIs and economic organizations”.

38. To amend, supplement the accounting details of Category 8 account - Expenses as follows:

a. To amend Item 1 as: “This type of account shall reflect the entire expenses of the credit institution. 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”;

b. To amend Item 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 Category 7 account - Incomes”.

39. To amend the Account 809 - Other expenses:

“Account 809- Other expenses on credit activities: include expenses on credit activities other than payment of interests mentioned above”

40. To amend, supplement the accounting details 842 - Expenses relating to the finance lease operations as follows:

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

41. To amend the Account 869- Other expenses on management as follows:

To remove the phrase “Expense on healthcare at work place (medicines for prevention and treatment of disease…) “ in the accounting details.

42. To amend the Account 8821 - Provision for the fall of gold, foreign currency price as follows:

To remove the phrase “foreign currency” in the name of the account 8821 - “Provision for the fall of gold, foreign currency price” and in the accounting details of this account.

43. To amend the Account 89- Other expenses as follows:

“Account 89- Other expenses

This account is used for reflecting other expenses in accordance with regulations on financial regime of the credit institution.

This Account has tier III accounts as follows:

Account 891- Expense on social activities: include financing to healthcare, education, financing to the recovery of natural disaster, financing to building houses of gratitude for the poor and other expenses on social activities in accordance with laws and regulations.

Account 899- Other expenses under the financial regime: include expenses in accordance with regulations on financial regime of the credit institution other than the items that have been accounted into appropriate accounts.

44. To amend the accounting details of Category 9 accounts- Off-balance sheet accounts as follows:

To amend the phrase “Receipt” as “Debit”, “Delivery” as “Credit”, “Remaining amount” as “Debit balance” in the accounting details.

45. To amend the Account 9019- Money suspected as counterfeit, counterfeit money, damaged money pending for settlement as follows:

“Account 9019 - Money suspected as counterfeit, counterfeit money, damaged money pending for settlement

This account is used for accounting the money that is suspected as counterfeit, counterfeit money, damaged money pending for settlement and is being preserved at credit institutions.

Debit: - Amount of money suspected as counterfeit, counterfeit money, damaged money being stored pending for settlement.

Credit: - Amount of money suspected as counterfeit, counterfeit money, damaged money that has been settled.

Debit balance: - To reflect the amount of money suspected as counterfeit, counterfeit money, damaged money pending for settlement, being preserved in the store of the credit institution.

Detailed accounting: - To open detailed accounts by each type of money suspected as counterfeit, counterfeit money, damaged money and person responsible for preservation.”

46. To amend, supplement the Accounting details on Account 9114- Foreign currency not eligible for circulation, pending for settlement:

“This account is used for accounting foreign currencies suspected as counterfeit, counterfeit foreign currency, damaged foreign currency (cut out, corrected, torn) pending for settlement.”

47. To rename account 93 - “Guarantee commitments received” as “Commitments received”.

48. To amend the Account 94- Overdue lending interests that are not yet collected yet as follows:

a. To rename the Account 94 - “Overdue lending interest not collected yet” as “Lending interests and receivable fees that have not been collected yet “;

b. To remove the phrase “overdue” and phrase “already overdue” in the name and Accounting details on Accounts 941, 942, 943.

49. To amend Account 98 - Entrustment and agent operations as follows:

“Account 98- Entrustment and agent operations

Account 981- Debt trading operations

This account is used for reflecting the value of the principal and interest debts under the loan contract of the debts purchased, sold/

Account 981 has tier III accounts as follows:

9811- Principal debts purchased

9812- Interest of debts purchased

9813- Principal debts sold

9814- Interests of the sold debts

Account 9811- Principal of debts bought

This account is opened at the debt buyer to reflect the value of principal debts under the loan contract of the debts bought

Debit: - Principal debt collected from the debtor under credit contract of the debt bought.

Credit: - Amount of principal collected.

Debit balance: - To reflect the principal amount to be collected under loan contract of the debt bought but not collected yet.

Detailed accounting: - To open detailed accounts by each debtor

Account 9812- Interest of debts bought

This account is opened at the debt buyer and used for reflecting the interest amount collected under credit contract of the debts bought but not eligible for being accounted to Account 395- Interests receivable from debt purchase operations in the balance sheet.

Debit: - Interest amount on the principal debs to be collected from the debtor of the debt bought.

Credit: - Amount collected from the debtor.

- Transfer to the appropriate account upon processing under the financial regime.

Debit balance: - To reflect the interest amount on the principal debt of the debt bought but not collected yet.

Detailed accounting: - To open detailed accounts by each debtor

Account 9813- Principal of debts sold

This account is opened at the debt seller and is used for reflecting the principal amount of the sold debt to which obligation remains in force but not followed up on the balance sheet in accordance with laws and regulations..

Debit: - Principal amount of the sold debt increased.

Credit: - Principal amount of the sold debt decreased.

Debit balance: - To reflect the principal amount of the debt sold.

Detailed accounting: - To open detailed accounts by each debtor and each debt.

Account 9814- Interest of debts sold

This account is opened at the debt seller and used for reflecting the interest amount of the sold debt to which obligation remains in force but not followed up on the balance sheet in accordance with laws and regulations.

Debit: - Interest amount of the sold debt increased.

Credit: - Interest amount of the sold debt decreased.

Debit balance: - To reflect the interest amount of the debt sold.

Detailed accounting:

- To open detailed accounts by each debtor and each debt.

Account 982- Lending under syndication contracts

This account is opened at the head credit institution, used for reflecting the situation of credit extension, collection of debts from the customers by the contributed amount of the member credit institution in lending under syndication contracts.

Account 982- Lending under syndication contracts has tier III accounts as follows:

9821- Current debt

9822- Overdue debt

Account 9821- Current debt

This account is opened at the head credit institution, used for reflecting the situation of credit extension, collection of debts from the customer by the contributed amount of the member credit institution in lending under syndication contracts for loans remaining in the due term under credit contract or remaining in the rescheduled period for the loans that are extended, rescheduled by the credit institution.

Debit: - Amount of loan remaining in due term under syndication contract.

- Transferred from the appropriate account.

Credit: - Amount of loan repaid by the customer.

- Transferred to the appropriate account.

Debit balance: - To reflect the amount of the loan remaining in due term.

Detailed accounting: - To open detailed accounts by each member credit institution and each borrower.

Account 9822- Overdue debt

This account is used for accounting the amount of loan given by the credit institution to the borrower that is overdue and not extended, rescheduled.

Debit: - Amount of loan overdue under the syndication contract.

Credit: - Amount repaid by the customer.

- Transferred to appropriate account.

Debit balance: - To reflect the amount of loan overdue.

Detailed accounting: - To open detailed accounts by each member credit institution and each borrower.

Account 983- Credit under entrustment contract

This account is opened at the credit institution entrusted for credit extension to reflect the situation of granting credit to customers from the entrusted funds (the entrusted party does not bear the risks upon fulfilling its obligations as prescribed in the entrustment contract).

Account 983- Credit under entrustment contract has tier III accounts as follows:

9831- Current debt

9832- Overdue debt

Account 9831- Current debt

Debit: - Amount of credit facilities remaining in due term.

- Transferred from the appropriate account.

Credit: - Amount of loan repaid by the customer.

- Transferred to the appropriate account.

Debit balance: - To reflect the amount of the credit remaining in due term.

Detailed accounting: - To open detailed accounts by each customer.

Account 9832- Overdue debt

Debit: - Amount of credit facilities overdue.

Credit: - Amount of loan repaid by the customer.

- Transferred to appropriate account.

Debit balance: - To reflect the amount of the credit overdue

Detailed accounting: - To open detailed accounts by each customer.

Account 984- Other entrustment and agent operations

This account is opened at the entrusted credit institution, agent credit institution, and is used for reflecting the performance of other entrustment and agent operations.

Debit: - Amount received as entrustment, agent increased.

Credit: - Amount received as entrustment, agent decreased.

Debit balance: - To reflect the amount being used for entrustment, agent.

Detailed accounting: - To open detailed accounts by each subject of entrustment, agent leasing.

Account 989- Deposited securities

This account is used for accounting the value of securities of the credit institution and the investor who entrusts the credit institution, which are being deposited at the depository.

Debit: - Value of securities of the credit institution and the investor entrusted, deposited at the depository.

Credit: - Value of securities entrusted, deposited by the credit institution and the investor taken

- Value of securities of the credit institution and the investor paid at maturity.

Debit balance: - To reflect the value of securities being deposited by the credit institution and the investor at the depository.

Detailed accounting: - To open detailed accounts by each type of deposited securities

In addition to detailed accounting book, a detailed Log book shall also be opened by each depository and by each investor who entrusts the credit institution for this service (for the securities deposit account of the investor).”

50. To amend the term “Pawned” as “Pledged” in the name and Accounting details on Account 994 - Assets mortgaged, pawned by customers.

Article 3. To supplement some accounts to the Accounts System of credit institution issued in conjunction with the Decision No. 479/2004/QD-NHNN as follows:

1. To supplement with Account 1014 - Cash in ATMs

This account is used for following up the amount in VND at ATMs of the credit institution.

Debit: - Cash amounts funded to ATMs.

- Amounts directly collected from ATMs

Credit: - Amounts encashed from ATMs to the cash fund at the unit.

- Payments in cash at ATMs.

Debit balance: - Outstanding amount of cash at ATMs.

Detailed accounting: - To open detailed accounts for each ATM.

2. To supplement with Account 134 - VND Deposits abroad

This account is used for accounting amounts in VND deposited by the credit institution at abroad credit institutions.

Account 134 has tier III accounts as follows:

1341 - Demand deposits

1342 - Term deposits

1343 - Deposits for special purpose

Debit: - Amounts deposited at other credit institutions abroad.

Credit: - Amounts withdrawn.

Debit balance: - To reflect the amounts being deposited by the credit institution at other credit institutions abroad.

Detailed accounting: - To open detailed accounts by each credit institution abroad that receives deposit.

3. To supplement with Account 135 - Gold deposited at domestic credit institutions

This account is used for reflecting the value of currency gold deposited by the credit institution at other domestic ones.

This account has tier III accounts as follows:

1351 - Demand gold deposits

1352 - Term gold deposits

Debit: - Value of currency gold deposited at other domestic credit institutions.

Credit: - Value of currency gold withdrawn.

Debit balance: - To reflect the value of currency gold being deposited by the credit institution at domestic credit institutions.

Detailed accounting: - To open detailed accounts by each domestic credit institution that receives deposit.

4. To supplement with Account 136 - Gold deposited at abroad credit institutions

This account is used for reflecting the value of currency gold deposited by the credit institution at abroad credit institutions.

This account has tier III accounts as follows:

1361 - Demand gold deposits

1362 - Term gold deposits

Debit: - Value of currency gold deposited at abroad credit institutions.

Credit: - Value of currency gold withdrawn.

Debit balance: - To reflect the value of currency gold being deposited by the credit institution at abroad credit institutions.

Detailed accounting: - To open detailed accounts by each abroad credit institution that receives deposit.

5. To supplement with Account 139- Risk provision

This account is used for reflecting the provisioning, handling and return of risk provision by the credit institution in accordance with laws and regulations on setting up and use of provision for handling risks of deposits at credit institutions, foreign bank branches that are established, operate in accordance with the Law on credit institutions and deposits at abroad credit institutions.

Accounting details of this Account are as follows:

Credit: - Amount of set up provision charged to expenses.

Debit: - Use of provision for handling.

- Return of excessive amount of provision set up as required by laws.

Credit balance: - To reflect the available provision amount at the end of the period.

Detailed accounting: - To open 01 detailed account.

6. To supplement with Account 16 - Investment securities held to maturity

Account 16 - Investment securities held to maturity

This account is used for reflecting the present value and changes of debit securities issued by the Government, municipal authorities or domestic, foreign organizations that are being invested by the credit institution. Debit securities accounted on this account are those held for investment purpose until their date of maturity (date of payment).

Accounting on this account shall be subject to following regulations:

1. Only Debit securities are accounted on this account (Equity securities are not accounted on this account).

2. The credit institution shall open detailed accounts for reflecting the face value, discounted value and additional value of the investment securities. Of which: (i) Original price of securities (actual purchasing price of securities), including: purchasing price plus (+) directly related costs, such as costs of 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 recorded 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 recorded 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 credit institution.

4. If the interest is collected from the investment debt securities, including the interest accrued before the credit institution repurchases that investment, it must allocate this interest amount. Thereby, only the interest amount of the periods after the time when the credit institution purchased this investment shall be recorded as income, the accrued interest before the time when the credit institution 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 has tier II accounts as follows:

Account 161- Government, Municipal securities

Account 162- Securities issued by other domestic credit institutions

Account 163- Securities issued by domestic economic organizations

Account 164- Foreign securities

Details and method of accounting on these accounts are similar to those of debit securities accounts of Account 15 - Investment securities available for sale respectively (accounts 151, 152, 153, 154).

Account 169- Provisions for risks of securities

Accounting on this account shall be subject to following regulations: Conditions for setting up provision for risks of securities:

- Securities are invested, traded in compliance with applicable laws and regulations.

- For trading securities that are classified as credit risk weighted Assets, the credit institution shall be responsible for classifying and setting up risk provision in accordance with laws and regulations on setting up and use of provision for handling risks.

Account 169 has tier III accounts as follows:

1691- Specific provision

1692- General provision

1699- Provision for price fall

Accounting details on Account 169 are similar to those of Account 149.

7. To supplement with Account 26 - Credits to foreign organizations, individuals

Account 26 - Credits to foreign organizations, individuals

This account is used for accounting amounts (in VND or foreign currency) lent by the credit institution to foreign organizations, individuals.

This Account has Tier II accounts as follows:

261 - Short term loans in VND

262 - Medium term loans in VND

263 - Long term loans in VND

264 - Short term loans in foreign currency and gold

265 - Medium term loans in foreign currency and gold

266 - Long term loans in foreign currency and gold

267 - Other credits in VND

268 - Other credits in foreign currency and gold

269 - Risk provision

261 - Short term loans in VND

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

This account has tier III accounts as follows:

2611 - Current debt

2612 - Overdue debt

Accounting details on Accounts 2611, 2612 are similar to those of accounts 2111, 2112.

262 - Medium term loans in VND

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

This account has tier III accounts as follows:

2621 - Current debt

2622 - Overdue debt

Accounting details on Accounts 2621, 2622 are similar to those of accounts 2111, 2112.

263 - Long term loans in VND

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

This account has tier III accounts as follows:

2631 - Current debt

2632 - Overdue debt

Accounting details on Accounts 2631, 2632 are similar to those of accounts 2111, 2112.

264 - Short term loans in foreign currency and gold

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

This account has tier III accounts as follows:

2641 - Current debt

2642 - Overdue debt

Accounting details on Accounts 2641, 2642 are similar to those of accounts 2111, 2112.

265 - Medium term loans in foreign currency and gold

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

This account has tier III accounts as follows:

2651 - Current debt

2652 - Overdue debt

Accounting details on Accounts 2651, 2652 are similar to those of accounts 2111, 2112.

266- Long term loans in foreign currency and gold

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

This account has tier III accounts as follows:

2661 - Current debt

2662 - Overdue debt

Accounting details on Accounts 2661, 2662 are similar to those of accounts 2111, 2112.

267 - Other credits in VND

This account is used for reflecting other credit operations in VND to foreign organizations, individuals such as pledge, discount of negotiable instruments, valuable papers, payments from guarantee transactions, finance leasing,…

This account has tier III accounts as follows:

2671 - Current debt

2672 - Overdue debt

Accounting details on Accounts 2671, 2672 are similar to those of accounts 2111, 2112.

268 - Other credits in foreign currency and gold

This account is used for reflecting other credit operations in foreign currency and gold to foreign organizations, individuals such as pledge, discount of negotiable instruments, valuable papers, payments from guarantee transactions, finance leasing,…

This account has tier III accounts as follows:

2681 - Current debt

2682 - Overdue debt

Accounting details on Accounts 2681, 2682 are similar to those of accounts 2111, 2112.

269 - Risk provision

This account is used for reflecting the provisioning, handling and return of risk provision in accordance with laws and regulations on setting up and use of provision for handling risks of credits to foreign organizations, individuals.

This account has tier III accounts as follows:

2691 - Specific provision

2692 - General provision

Details and method of accounting of Account 269 are similar to those of Account 209.

8. To supplement with Account 304 - Investment real estates

Account 304 - Investment real estates

This account is used for reflecting the present number and changes in investment real estates at original cost of the investment real estates.

This account is only opened and used at credit institution’s subsidiaries which have real estates trading in their business lines (accounts system of credit institutions are applied for accounting).

Accounting on this account shall be subject to Vietnam Accounting Standard No. 05 “Investment real estates”.

Debit: - Original costs of investment real estates increased in the period.

Credit: - Original costs of investment real estates decreased in the period.

Debit balance: - Original costs of investment real estates of the credit institution at the end of the period.

Detailed accounting: - To open detailed accounts for each type of investment real estates.

9. To supplement with Account 3054 - Depreciation of investment real estates

Account 3054 - Depreciation of investment real estates

This account is used for reflecting the depreciated value of investment real estates being held.

Debit: - Depreciated value of investment real estates decreased in the period.

Credit: - Depreciated value of investment real estates increased in the period due to depreciation, due to conversion of accumulated depreciated amount of real estates used by the owner for forming the investment real estates.

Debit balance: - Depreciated value of investment real estates available of the credit institution.

Detailed accounting:

- To open 01 detailed account.

10. To supplement with Account 3535 - Deferred income tax assets

Account 3535 - Deferred income tax assets

This account is used for reflecting the present value and changes in the deferred income tax assets.

Deferred income tax assets shall be calculated under the following formula:

Deferred income tax assets

Temporarily deducted differences

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

Current corporate income tax rate (%)

The accounting on this account Needs to be implemented in accordance with Vietnam Accounting Standard No.17 - “Corporate income tax” and following regulations:

1. The credit institution shall only be permitted to acknowledge the deferred 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 credit institution 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 credit institution shall draw up “Table for determining temporary differences to be deducted”, “Table for following up temporarily deducted differences that have not yet been used” (as guided by 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 deferred income tax assets” for the determination of the deferred income tax assets which are recorded or returned in the year.

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

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

- If the deferred income tax assets arising in the year is smaller than the deferred income tax assets which are returned in the year, the difference thereof shall be stated as a decrease in deferred income tax assets and an increase in deferred income tax expense.

4. Accountants shall return the deferred 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, the credit institution must evaluate deferred income tax assets which have not yet been recorded from the previous years when they surely estimates to gain income taxable profit in the future to make additional record to the current year.

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

- Deferred 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.

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

- Deferred 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 deferred income tax assets increased

Credit: - Value of deferred income tax assets decreased

Debit balance: - Value of deferred income tax assets remaining at the end of the period.

Detailed accounting: - To open 01 detailed account.

11. To supplement with Account 366 - Receivables from internal transactions of the credit institution’s system

Account 366 - Receivables from internal transactions of the credit institution’s system

Account 366 has tier III accounts as follows:

3661- Receivables from branches

3662- Receivables from the Head Office

Account 3661 - Receivables from branches

This account is opened at the Head Office of the credit institution, used for reflecting the receivables from the branches arising from internal transactions of the system.

Debit: - Amount receivable from the branch arising from internal transactions.

Credit: - Amount receivable already paid by the branch.

- Amount being transferred to other appropriate accounts.

Debit balance: - To reflect the remaining amount receivable from branches by the _{Head office.}

Detailed accounting: - To open detailed accounts by each branch.

Account 3662 - Receivables from the Head Office

This account is opened at branches of the credit institution, used for reflecting receivables from the Head Office arising from internal transactions of the credit institution’s system.

Debit: - Amount receivable from the Head Office arising from internal transactions.

Credit: - Amount receivable already paid by the Head Office.

- Amount being transferred to other appropriate accounts.

Debit balance: - To reflect the remaining amount receivable from the Head Office by the branch.

Detailed accounting: - To open 01 detailed account.

12. To supplement with Account 37- Debt purchase

Account 37- Debt purchase

This account is used for reflecting the available amount and changes of debt purchases as agreed by and between the credit institution and the debt seller.

Accounting on this account shall be subject to following regulations:

1. The debt trading is executed on the basis of the concluded contract in conformity with laws and regulations on debt trading.

2. Value of the purchased debt reflected on this account is the contractual purchasing price of the debt.

3. If interest of the debt is collected, including the interest amount before it is purchased by the credit institution, the credit institution shall allocate such interest amount in the principle as follows: (i) to write down the value of the purchased debt for the interest amount before purchase; (ii) to record the interest amount as income of the period after the credit institution buys the debt.

4. The credit institution shall classify and set up provision for risks of purchased debts in accordance with laws on setting up and use of provision for risk handling.

5. Value of principal, interest of the debt purchased shall be followed up on the off-balance sheet account 981.

Account 37 has tier II accounts as follows:

371- Debts purchased in VND

372- Debts purchased in foreign currency

379- Risk provisions

Account 371- Debts purchased in VND

This account is used for reflecting the available amount and changes of debts purchased in

VND as agreed by and between the credit institution and the debt seller.

Debit: - Amount of debt purchase increased.

Credit: - Amount of debt purchase decreased.

Debit balance: - Amount of debt purchase at the end of the period.

Detailed accounting: - To open detailed accounts by each seller responsible for payment.

Account 372- Debts purchased in foreign currency

This account is used for reflecting the available amount and changes of debts purchased in foreign currency as agreed by and between the credit institution and the debt seller.

Accounting details on Account 372 are similar to those of account 371.

Account 379- Risk provision

This account is used for reflecting the setting up, handling and return of risk provisions by the credit institution in accordance with laws and regulations on setting up and use of provision for handling risks of debt purchases.

Account 379 has tier III accounts as follows:

3791 - Specific provision

3792- General provision

Accounting details on Account 379 are similar to those of account 209.

13. To supplement with Account 395- Interests receivable from debt purchase operation

Account 395- Interests receivable from debt purchase operation

This account is used for reflecting the accumulated amount of receivable interests basing on the value of principal of the purchased debt that is eligible for calculating the estimated receivable interest in accordance with applicable laws and regulations.

Accounting on this account shall be subject to following regulations:

1. Interest receivable from the purchased debt is recorded on the basis of the real time and interest rate in each period.

2. Interest receivable from the purchased debt reflects the accumulated interest amount that the credit institution has recorded to incomes but not paid by the customer yet.

Account 395 has tier III accounts as follows:

3951- Interest receivable from debts purchased in VND

3952- Interest receivable from debts purchased in foreign currency

Accounting details on Account 395 are similar to those of account 391.

14. To supplement with Account 397 - Receivable fees

Account 397 - Receivable fees

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

The accounting on this account shall be subject to following regulations:

1. Fees from the business activities of the credit institution shall be recorded 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 recorded to the income of the period by the credit institution, but have not been paid by the customers.

Debit: - Amount of fees receivable from the service supply by the credit institution (counterpart accounting to the income account of the credit institution).

Credit: - Receivable fees that have been paid by the customer.

Debit balance: - To reflect the remaining amount of fee receivable from the customer.

Detailed accounting: - To open detailed accounts for each service supplied for enjoying fee.

15. To supplement with Account 4254 - Deposits for specific purpose in VND

Account 4254 - Deposits for specific purpose in VND

This account is used for the reflection of the amount in VND deposited by foreign customers at the credit institution, which is used for a specific purpose.

Details and method of accounting on this account are similar to those of account 4214 - Deposits for specific purposes.

16. To supplement with Account 4264 - Deposits for specific purpose in foreign currency

Account 4264 - Deposits for specific purpose in foreign currency

This account is used for the reflection of the amount in foreign currency deposited by foreign customers at the credit institution, which is used for a specific purpose.

Details and method of accounting on this account are similar to those of account 4214 - Deposits for specific purposes.

17. To supplement with Account 4535 - Payable deferred income tax

Account 4535 - Payable deferred income tax

This account is used for the reflection of the current value and increase, decrease of the deferred corporate income tax payable, which is determined and recorded in accordance with provisions of Vietnam Accounting Standard No.17 “Corporate Income Tax”.

Accounting on this account shall be subject to following regulations:

1. Payable deferred income tax shall be recorded for all taxable temporary differences, except for the case where payable deferred income tax arises from the initial recording 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 deferred income tax which is recorded in the year.

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

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

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

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

5. The accountant must write down accounting for the payable deferred income tax where the taxable temporary differences do not affect the taxable profits (where the assets are recovered or payable debt is paid).

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

Payable deferred income tax arises from taxable temporary differences. For example, the utility time of fixed assets determined by the credit institution 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 deferred income tax decreased (returned).

Credit: - Payable deferred income tax recorded in the period.

Credit balance: - Payable deferred income tax remaining at the end of the period.

Detailed accounting: - To open 01 detailed account.

18. To supplement with Account 466 - Payables from internal transactions within the system of the credit institution

Account 466 - Payables from internal transactions within the system of the credit institution

This account has tier III accounts as follows:

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 credit institution, used for reflecting the payables to branches arising from internal transactions of the system.

Debit: - Amount payable by the Head Office to the branches.

Credit: - Amount paid by the Head Office to the branches.

- Amount transferred to other appropriate accounts.

Credit balance: - To reflect the amount to be payable by the Head Office to the branches.

Detailed accounting: - To open detailed accounts by each branches.

Account 4662 - Payables to the Head Office

This account is opened at the branches of the credit institution, used for reflecting the payables to the Head Office arising from internal transactions of the system.

Credit: - Amount payable by the branches to the Head Office.

Debit: - Amount paid by the branches to the Head Office.

- Amount transferred to other appropriate accounts.

Credit balance: - To reflect the amount to be payable by the branches to the Head Office.

Detailed accounting:- To open 01 detailed account.

19. To supplement with Account 481- Funds received for granting syndicated credit in VND

Account 481- Funds received for granting syndicated credit in VND

This account is opened at the head credit institution, used for reflecting the amounts received from the member credit institutions for granting syndicated credits at the amount as agreed in the syndication contract.

This account has tier III accounts as follows:

4811- Funds received for granting syndicated credits in VND

4812- Funds received for granting syndicated credits in foreign currency

Accounting details of this account are as follows:

Credit: - Amount already received from the member credit institutions for granting syndicated credit.

Debit: - Amount already paid to the member credit institutions (where having disbursed to the borrower).

Credit balance: - To reflect the amount already received from the member credit institutions but not disbursed to the customer yet.

Detailed accounting: - To open detailed accounts by each member credit institution in the syndication.

20. To supplement with Account 482- Funds entrusted

Account 482- Funds entrusted

This account is opened at the entrusted credit institution, used for reflecting the amount transferred by the entrusting party (who bears the entire risks and losses arising from the entrustment activities where the entrusted credit institution has fulfilled its obligations in the entrustment contract) to the entrusted credit institution as defined in the entrustment contract.

This account has tier III accounts as follows:

4821- Funds entrusted in VND

4822- Funds entrusted in foreign currency

Accounting details on Accounts 482 are similar to those of accounts 481.

21. To supplement with Account 483- Fund for scientific and technological development

Account 483- Fund for scientific and technological development

This account is used for reflecting the available amount, the increase/decrease of the Fund for scientific and technological development of the credit institution. Fund for scientific and technological development of the credit institution shall only be used for investment in science and technology in Vietnam.

Accounting on this account shall be subject to the following regulations:

1. The setting up and use of Fund for scientific and technological development of the credit institution must be in compliance with laws and regulations.

2. Fund for scientific and technological development is deducted from management expenses to determine the business result in the period. Every year, the credit institution shall determine the level of setting up the Fund for scientific and technological development in accordance with laws and regulations and make a Report on the setting up, use of Fund for scientific and technological development, list the level and amount of setting up in the final return of corporate income tax. Report on the use of Fund for scientific and technological development shall be submitted together with the final return of corporate income tax.

Account 483 has tier III accounts as follows:

Account 4831- Fund for scientific and technological development

Account 4832- Fund for scientific and technological development with fixed asset already formed

Account 4831- Fund for scientific and technological development

This account is used for reflecting the available amount, the increase/decrease of the Fund for scientific and technological development of the credit institution.

Credit: - To set up the Fund for scientific and technological development charged to expenses.

- Amount received from the liquidation, sale of fixed assets formed from the Fund for scientific and technological development with fixed asset already formed.

Debit: - Payments from the Fund for scientific and technological development.

- To write down the Fund for scientific and technological development with fixed asset already formed.

- Expenses on liquidation, sale of fixed asset.

Credit balance: - Remaining amount of the Fund for scientific and technological development of the credit institution at the end of the reporting period..

Detailed accounting: - To open 01 detailed account.

Account 4832- Fund for scientific and technological development with fixed asset already formed

This account is used for reflecting the available amount, the increase/decrease of the Fund for scientific and technological development with fixed asset already formed of the credit institution.

Credit: - Fund for scientific and technological development with fixed asset already formed increased.

Debit: - Depreciated value of fixed asset in the period.

- Remaining value of fixed asset at the time of selling, liquidating.

- To write down the Fund for scientific and technological development with fixed asset already formed where the fixed asset formed from the Fund for scientific and technological development is switched to serve the business, production purpose.

Credit balance: - Available sources of Fund for scientific and technological development of the credit institution at the end of the reporting period.

22. To supplement with Account 484- Fund for bonus, welfare and reward to the Executive Committee

Account 484- Fund for bonus, welfare and reward to the Executive Committee

This account is used for reflecting the Fund for bonus, welfare and reward to the Executive Committee which is set up by the credit institution in accordance with applicable laws and regulations.

This account has tier III accounts as follows:

4841- Fund for bonus and reward

4842- Welfare fund

4843- Welfare fund with fixed asset already formed

4844- Fund for reward to the Executive Committee

Accounting details on this account are as follows:

Credit: - Amount already set up of the fund.

Debit: - Amount already used of the fund.

Credit balance: - To reflect the available amount of the fund.

Detailed accounting: - To open 01 detailed account.

23. To supplement with Account 487- Debt component of preferred shares

Account 487- Debt component of preferred shares

This account is used for reflecting the value of payable Debt component of preferred shares issued by the credit institution. 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.

Accounting on this account shall be subject to following regulations:

1. Preferred shares are a complex financial instrument, which consists of two components (Payable debt and Owner’s capital).

2. The issuance of preferred 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 preferred shares issued the credit institution shall be recorded on this account.

4. Payable Debt component of preferred shares, which is recorded on this account, and Owner’s capital component of preferred shares (being accounted on the account 65 - Preferred shares - Owner’s capital component) are 02 component parts of a preferred share issued by the credit institution.

Credit: - Value of payable Debt component of preferred shares issued by the credit institution.

Debit: - Payment of preferred shares at maturity (payable Debt component).

- Repurchase of preferred shares (payable Debt component) in the period.

- Conversion of preferred shares to common shares (Debt component of preferred shares)

Credit balance: - To reflect the total value of payable Debt component of preferred shares issued by the credit institution.

Detailed accounting: - To open detailed accounts for each issue batch.

24. To supplement with tier III accounts of Account 489- Other risk provisions as follows:

Account 4895 - General provision for commitments given

This account is used for reflecting the setting up, handling and return of risk provisions in accordance with laws and regulations on setting up and use of provision for handling risks of guarantee commitments, loan commitments, payment acceptances,.. given by the credit institution to its customers.

Details and method of accounting on this account are similar to those of account 2092.

Account 4896- Specific provision for commitments given

Credit: - Amount of specific provision for given commitments already set up.

Debit: - Handling of the risk.

- Return of the difference of provision already set up.

Credit balance: - To reflect the available amount of specific provision for commitments given.

Detailed accounting:- To open detailed accounts by groups of debts.

25. To supplement with Account 497- Fees payable

Account 497- Fees payable

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

Accounting on this account shall be subject to following regulations:

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 credit institution has accounted to the expenditures in the period but not paid yet to the suppliers.

Credit: - Amount of fees payable payable to the suppliers of products, services (counterpart accounting to the account of expenses of the credit institution).

Debit: - Amount of fees payable which has been paid to the suppliers.

Credit balance: - To reflect the remaining amount of fees payable to the suppliers.

Detailed accounting: - To open detailed accounts by each supplier.

26. To supplement with Account 603 - Equity surplus

Account 603 - Equity surplus

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 equity increased (The higher difference between the issuing price and the face value of shares)

Debit: - Surplus value of equity decreased (the lower difference between the issuing price and the face value of shares).

- To carry over the equity surplus to raise the charter capital in line with financial regime and applicable regulations.

Credit balance: - To reflect the positive value of equity surplus available.

Debit balance: - To reflect the negative value of equity surplus available.

Detailed accounting:- To open 01 detailed account.

27. To supplement with Account 604 - Fund shares

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 credit institution from those which are issued to the public for later re-issuance (hereinafter called fund shares ).

Fund shares are those to be issued by a credit institution and repurchased by the very issuing credit institution, but they shall not be canceled and shall be reissued in a period of time in accordance with provisions of laws on securities. The credit institution that holds types of fund shares shall not be entitled to enjoy dividends, have no right to vote or participate in the distribution of assets where the credit institution is dissolved. At the distribution of dividends to shares, fund shares being held by the credit institution shall be considered as unsold shares.

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

Accounting on this account shall be subject to following regulations:

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 on brokerage, Expense on 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 credit institution buys from another credit institution for the purpose of investment holding; (ii) value of the shares that the credit institution repurchases for the purpose of withdrawal for timeless cancel (in this case, capital of the credit institution 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 credit institution (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 credit institution repurchases preferred shares (complex instrument), value of the purchased fund shares being accounted on this account shall be the real purchase price (minus (-) the Debt components of preferred shares (accounting value on account 487 - Debt components of preferred shares).

Debit: - Real value of fund share purchased.

Credit: - Value of fund shares re-issued or re-used (dividend payment or bonus in shares,...).

Debit balance: - Value of fund shares being held by the credit institution.

Detailed accounting: - To open detailed accounts by each purchase of fund shares.

28. To supplement with Account 65 - Preferred shares

Account 65 - Preferred shares

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

- Debt component of preferred share.

Credit: - Value of owner’s capital component of preferred shares issued by the credit institution.

Debit: - Value of owner’s capital of preferred shares paid at maturity.

- Value of owner’s capital component of preferred shares converted into common shares.

Credit balance: - Value of owner’s capital of preferred shares issued by the credit institution and in circulation.

Detailed accounting: - To open detailed accounts by each batch of issuance.

Value of preferred 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 preferred 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 preferred shares.

29. To supplement with Account 704- Income from guarantee operations

Account 704- Income from guarantee operations: This account is used for reflecting the incomes from customers who are guaranteed parties.

30. To supplement with Account 706- Interest income from debt trading operations

Account 706- Interest income from debt trading operations: This account is used for reflecting income from the interest that are counted on the principal amount of the traded debt recorded as income arising in the period.

31. To supplement with Account 723- Income from currency derivatives

Account 723- Income from currency derivatives: This account is used for accounting incomes from currency derivatives of the credit institution.

32. To supplement with Account 748- Incomes from other derivatives

Account 748- Incomes from other derivatives: This account is used for accounting the amounts received from other derivatives (other than currency derivatives) of the credit institution.

33. To supplement with Account 805- Payment of finance leasing interest

Account 805- Payment of finance lease interest: This account is used for accounting the interest amount of finance leasing payable by the credit institution.

34. To supplement with Account 823- Expenses on currency derivatives

Account 823- Expenses on currency derivatives: This account is used for accounting the expenses that arise from currency derivatives of the credit institution.

35. To supplement with Account 833- Expenses on corporate income tax

Account 833- Expenses on corporate income tax

This account is used for the reflection of the current corporate income tax expense of the credit institution, including the current corporate income tax expense and deferred corporate income tax expense as a basis for the determination of the business result of the credit institution in the current year.

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

1. Expenses on corporate income tax which are charged to this account includes the current corporate income tax expense and deferred corporate income tax expense at the determination of profit (or loss) of a fiscal year.

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

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

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

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

4. Income from the deferred corporate income tax is the decrease amount of expenses for deferred corporate income tax arising from:

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

- The return of the deferred income tax assets which were recorded from the previous years. This account has tier III accounts as follows:

Account 8331 - Expense on current corporate income tax

Account 8332 - Expense on deferred corporate income tax

Account 8331 - Expense on current corporate income tax

This account is used for reflecting Expense on current corporate income tax arising in the year of the credit institution.

The accounting on this account shall be subject to following regulations:

1. On the quarterly basis, the accountant shall, basing on the written declaration of corporate income tax, record the current corporate 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 corporate 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 corporate income tax to the current income tax expense. In case where the amount of corporate income tax which is temporarily payable in the year is higher than the payable amount of the very year, the accountant shall write down for the current income tax expense, which is the higher difference between the temporarily payable amount of corporate income tax in the year and the actual payable amount.

3. In case where any inessential error relating to the amount of payable corporate income tax of previous years is detected, the credit institution shall be permitted to write up (or down) the amount of payable corporate income tax of previous years into the current expense on corporate income tax of the year in which the error is found out.

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

Debit: - Payable corporate income tax which is charged to the current corporate income tax expense arising in the year.

- Current corporate income tax of previous years which is additionally payable due to the detection of inessential errors of previous years which is entitled to write up the current expenses on corporate income tax of the current year;

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

- To carry over the difference between the current corporate income tax expense to the Debit of the Account 69 “Undistributed profits”.

Account 8331 - Expense on current corporate income tax shall have no balance at the end of the period.

Account 8332- Expense on deferred corporate income tax

This account is used for reflecting the expenses on deferred corporate income tax arising in the year of the credit institution.

Accounting on this account shall be subject to following regulations:

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

2. The accountant shall not be entitled to state the deferred corporate income tax assets or the payable deferred income tax arising from the transactions which are directly acknowledged to the owner’s capital in this account.

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 on deferred income tax to the Account 69- Undistributed profits.

Debit: - Expense on deferred enterprise income tax arising in the year from the acknowledge of the payable deferred income tax (which is the higher difference between the payable deferred income tax arising in the year and the payable deferred income tax that is returned in the year).

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

- To transfer the difference between the arising amounts of the Credit of Account 8332 - Expense on deferred corporate income tax that are higher than those of the Debit of Account 8332 - Expense on deferred corporate income tax arising in the period to the Credit of Account 69- Undistributed profits.

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

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

- To transfer the difference between the arising amounts of the Credit of Account 8332 - Expense on deferred corporate income tax that are lower than those of the Debit of Account 8332 - Expense on deferred corporate income tax arising in the period to the Credit of Account 69- Undistributed profits.

Account 8332 - Expense on deferred corporate income tax shall have no balance at the end of the period.

36. To supplement with Account 843- Expenses on debt trading operations

Account 843- Expenses on debt trading operations: This account is used for reflecting the expenses on debt trading activities of the credit institution.

37. To supplement with Account 848 - Expenses on other derivatives

Account 848 - Expenses on other derivatives: This account is used for accounting the payments for other derivatives (other than currency derivatives) of the credit institution.

38. To supplement with Account 856 - Expenses on shift meals for staff of the credit institution

Account 856 - Expenses on shift meals for staff of the credit institution: This account is used for accounting the amount paid for shift meals of staff of the credit institution under the financial regime applicable to credit institutions.

39. To supplement with Account 857- Expenses on healthcare for staff of the credit institution

Account 857- Expenses on healthcare for staff of the credit institution: Include expenses on periodical health check for staff of the credit institution, expenses on buying preventive medicines and other expenses on healthcare that are within the responsibility of an enterprise as required by laws.

40. To supplement with Account 859- Other expenses on staff of the credit institution

Account 859- Other expenses on staff of the credit institution: This account is used for accounting other expenses on staff of the credit institution in accordance with regulations on financial regime of credit institutions.

41. To supplement with Account 882 - Expenses on provision making with following tier III accounts:

Account 8826 - Provision for decline of price of capital contribution, share purchase

Tài khoản 8827 - Provision for commitments given.

42. To supplement with Account 921- Commitment on loan guarantee

Account 921- Commitment on loan guarantee

This account is used for reflecting the entire amount of guarantees committed by the credit institution to loans of organizations and individuals under the concluded contracts where the credit institution has not fulfilled its committed obligation.

Debit: - Amount of loan guarantee.

Credit: - Amount of loan guarantee to which the credit institution has terminated its obligation or has fulfilled its guarantee obligation.

Debit balance: - To reflect the remaining amount to be guaranteed to the customer.

Detailed accounting:

- To open detailed accounts by each guaranteed customer.

43. To supplement with Account 922- Commitment on payment guarantee

Account 922- Commitment on payment guarantee

This account is used for accounting the entire amount of guarantees committed by the credit institution for payments of organizations and individuals under the concluded contracts where the credit institution has not fulfilled its committed obligation.

Accounting details on Account 922 are similar to those of Account 921.

44. To supplement with Account 924- Irrevocable loan commitment

Account 924- Irrevocable loan commitment

This account is used for accounting the entire amount of unconditionally irrevocable loan committed by the credit institution to organizations and individuals under the concluded contracts where the credit institution has not fulfilled its committed obligation.

Accounting details on Account 924 are similar to those of Account 921.

45. To supplement with Account 925-Commitments in Letter of credit (L/C) operations

Account 925-Commitments in Letter of credit (L/C) operations

This account is used for accounting the entire amount committed by the credit institution in L/C operations to organizations and individuals under concluded contracts where the credit institution has not fulfilled its committed obligation.

Accounting details on Account 925 are similar to those of Account 921.

46. To supplement with Account 926- Commitment on contract performance guarantee

Account 926- Commitment on contract performance guarantee

This account is used for accounting the entire amount of guarantees committed by the credit institution for contract performance of organizations and individuals under the concluded contracts where the credit institution has not fulfilled its committed obligation.

Accounting details on Account 926 are similar to those of Account 921.

47. To supplement with Account 927-Bidding guarantee commitments

Account 921- Bidding guarantee commitments

This account is used for accounting the entire amount of guarantee committed by the credit institution for the bidding of organizations and individuals under the concluded contracts where the credit institution has not fulfilled its committed obligation.

Accounting details on Account 927 are similar to those of Account 921.

48. To supplement with Account 928- Other guarantee commitments

Account 928- Other guarantee commitments

This account is used for accounting the entire amount of other guarantees committed by the credit institution to organizations and individuals under the concluded contracts where the credit institution has not fulfilled its committed obligation.

Accounting details on Account 928 are similar to those of Account 921.

49. To supplement with Account 938- Documents of other commitments received

Account 938- Documents of other commitments received

This account is used for reflecting commitments in writing, other commitment documents (other than guarantee commitments) received by the credit institution. Accounting details on this account are similar to those of Account 931.

50. To supplement with Account 944- Securities interests that have not been collected yet

Account 944- Securities interests that have not been collected yet

This account is used for reflecting the amount of interests from securities that have not been collected by the credit institution.

Accounting details on this account are as follows:

Debit: - Amount of interests not collected yet.

Credit: - Amount of interests already collected.

Debit balance: - To reflect the amount of interests from securities not collected yet by the credit institution.

Detailed accounting: - To open detailed accounts by each issuing institution.

51. To supplement with Account 945- Deposit interests not collected yet

Account 945- Deposit interests not collected yet

This account is used for reflecting the amount of interests from deposits that have not been collected by the credit institution.

Accounting details on Account 945 are similar to those of Account 944.

52. To supplement with Account 949- Receivable fees not collected yet

Account 949- Receivable fees not collected yet

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

Debit: - Amount of fees not collected yet.

Credit: - Amount of fees already collected.

Debit balance: - To reflect the amount of receivable fees that have not been collected yet.

Detailed accounting: - To open detailed accounts by each customer.

53. To supplement with Account 971 - Loss debts being under monitoring with tier III accounts as follows:

Account 9711 - Loss principal debt under monitoring.

Account 9712 - Loss interest debt under monitoring.

54. To supplement with Account 972- Loss debts in payment activities

Account 972- Loss debts in payment activities

This account is used for following up loss debts in payment activities of the credit institution to which risk provision has been used for covering, being under monitoring for debt collection. Monitoring period for this account shall be implemented in accordance with guiding documents of the Ministry of Finance. If at the ending of the monitoring period, any the remaining balance shall be canceled.

Accounting details on this account are similar to those of Account 971.

55. To supplement with Account 998- Assets, valuable papers mortgaged, pledged by he credit institution

Account 998- Assets, valuable papers mortgaged, pledged by he credit institution

This account is used for reflecting the assets, valuable papers mortgaged, pledged by the credit institution for loan security.

Debit: - Value of assets mortgaged, pledged by the credit institution for loan security.

Credit: - Value of the mortgaged, pledged assets given back after the debt is repaid.

- Value of the mortgaged, pledged assets being disposed.

Debit balance: - To reflect the value of assets being mortgaged, pledged by the credit institution.

Detailed accounting: - To open detailed accounts by each type of mortgaged, pledged assets.

Article 4. Effectiveness

1. This Circular shall come into effect from 01 June 2014.

2. Following Decisions issued by the Governor of the State Bank shall expire from the date where this Circular comes into effect:

a. Decision No. 807/2005/QD-NHNN dated 01/6/2005 on the amendment of, supplement to several accounts in 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;

b. Decision No. 29/2006/QD-NHNN dated 10/7/2006 on the amendment of, supplement to, repeal of some accounts in the Accounts system of credit institution issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 and the Decision No. 807/2005/QD-NHNN dated 01/6/2005 of the Governor of the State Bank;

c. Decision No. 02/2008/QD-NHNN dated 15/01/2008 on the amendment of, supplement to several accounts in the Accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004, Decision No. 807/2005/QD-NHNN dated 01/6/2005 and Decision No. 29/2006/QD-NHNN dated 10/7/2006 of the Governor of the State Bank.

Article 5. Implementation

Director of State Bank’ Office, Director of Finance - Accounting Department, Head of related units of the State Bank, General Manager of State Bank branches in provinces, cities under the central Government’s management, Chairman of Board of Directors, Chairman of Board of Members and General Director (Director) of credit institutions, foreign bank branches shall be responsible for the implementation of this Circular./.

FOR THE GOVERNOR OF THE STATE BANK
DEPUTY GOVERNOR

Dao Minh Tu

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Thuộc tính Văn bản pháp luật 10/2014/TT-NHNN
Loại văn bản	Thông tư
Số hiệu	10/2014/TT-NHNN
Cơ quan ban hành	Ngân hàng Nhà nước
Người ký	Đào Minh Tú
Ngày ban hành	20/03/2014
Ngày hiệu lực	01/06/2014
Ngày công báo	...
Số công báo
Lĩnh vực	Tiền tệ - Ngân hàng, Kế toán - Kiểm toán
Tình trạng hiệu lực	Còn hiệu lực
Cập nhật	10 năm trước
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Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN
Loại văn bản	Thông tư
Số hiệu	10/2014/TT-NHNN
Cơ quan ban hành	Ngân hàng Nhà nước
Người ký	Đào Minh Tú
Ngày ban hành	20/03/2014
Ngày hiệu lực	01/06/2014
Ngày công báo	...
Số công báo
Lĩnh vực	Tiền tệ - Ngân hàng, Kế toán - Kiểm toán
Tình trạng hiệu lực	Còn hiệu lực
Cập nhật	10 năm trước

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Văn bản liên quan Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN

Luật 03/2003/QH11

Law No. 03/2003/QH11 of June 17, 2003, on accounting

Ban hành: 17/06/2003

Ngày hiệu lực: 01/01/2004

Hiệu lực: Hết hiệu lực

Ngày hết hiệu lực: 01/01/2017

Cập nhật: 7 năm trước

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Quyết định 479/2004/QD-NHNN

Decision No.479/2004/QD-NHNN of April 29, 2004 promulgating the system of book-keeping accounts of credit institutions

Ban hành: 29/04/2004

Ngày hiệu lực: 01/10/2004

Hiệu lực: Còn hiệu lực

Cập nhật: 18 năm trước

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Quyết định 807/2005/QD-NHNN

Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank

Ban hành: 01/06/2005

Ngày hiệu lực: 08/07/2005

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Cập nhật: 7 năm trước

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Pháp lệnh 28/2005/PL-UBTVQH11

Ordinance No. 28/2005/PL-UBTVQH11 of December 13th, 2005, on foreign exchange control.

Ban hành: 13/12/2005

Ngày hiệu lực: 01/06/2006

Hiệu lực: Còn hiệu lực

Cập nhật: 16 năm trước

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Quyết định 29/2006/QD-NHNN

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

Ban hành: 10/07/2006

Ngày hiệu lực: 01/09/2006

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Quyết định 02/2008/QD-NHNN

Decision No. 02/2008/QD-NHNN of January 15, 2008, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN of April 29, 2004, the Decision No. 807/2005/QD-NHNN of June 01st, 2005 and the Decision No. 29/2006/QD-NHNN of July 10, 2006 of The Governor of The State Bank.

Ban hành: 15/01/2008

Ngày hiệu lực: 13/02/2008

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Ngày hết hiệu lực: 01/06/2014

Cập nhật: 7 năm trước

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Luật 47/2010/QH12

Law No. 47/2010/QH12 of June 16, 2010, on credit institutions

Ban hành: 16/06/2010

Ngày hiệu lực: 01/01/2011

Hiệu lực: Còn hiệu lực

Cập nhật: 14 năm trước

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Luật 46/2010/QH12

Law No. 46/2010/QH12 of June 16, 2010, on the State Bank of Vietnam

Ban hành: 16/06/2010

Ngày hiệu lực: 01/01/2011

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Cập nhật: 14 năm trước

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Pháp lệnh 06/2013/UBTVQH13

Ordinance No. 06/2013/UBTVQH13 of March 18, 2013, amending and supplementing a number of articles of the ordinance on foreign exchange control

Ban hành: 18/03/2013

Ngày hiệu lực: 01/01/2014

Hiệu lực: Còn hiệu lực

Cập nhật: 11 năm trước

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Nghị định 156/2013/ND-CP

Decree No. 156/2013/ND-CP dated November 11, 2013, defining the functions, tasks, powers and organizational structure of the state bank of Vietnam

Ban hành: 11/11/2013

Ngày hiệu lực: 26/12/2013

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Ngày hết hiệu lực: 17/02/2017

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Ban hành: 20/03/2014

Ngày hiệu lực: 01/06/2014

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Thông tư 22/2017/TT-NHNN

Circular No. 22/2017/TT-NHNN dated December 29, 2017 on the amendment of, supplementation to several accounts in the chart of accounts of credit institutions issued together with the Decision 479/2004/QD-NHNN and the financial reporting policies applicable to credit institutions issued together with the Decision 16/2007/QD-NHNN

Ban hành: 29/12/2017

Ngày hiệu lực: 01/04/2018

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Cập nhật: 6 năm trước

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Văn bản gốc Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN

Lịch sử hiệu lực Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN

20/03/2014
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01/04/2018
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Được sửa đổi bổ sung bởi Circular 22/2017/TT-NHNN amendment Decision 479/2004/QD-NHNN and 16/2007/QD-NHNN

Thông tư 10/2014/TT-NHNN

Circular No. 10/2014/TT-NHNN dated March 20, 2014, on the amendment of, supplement to several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN

Nội dung toàn văn Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN

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