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THE STATE BANK
OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No.
32/2015/TT-NHNN
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Hanoi, December
31, 2015
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CIRCULAR
PRESCRIBING
PRUDENTIAL RATIOS AND LIMITS FOR OPERATIONS OF PEOPLE’S CREDIT FUNDS
Pursuant to the Law on State Bank of Vietnam No.
46/2010/QH12 dated June 16, 2010;
Pursuant to the Law on Credits Institutions No.
47/2010/QH12 dated June 16, 2010;
Pursuant to the Government’s Decree No.
156/2013/ND-CP dated November 11, 2013 defining functions, tasks, powers and
organizational structure of the State Bank of Vietnam (SBV);
At the request of the Head of the SBV Banking
Supervision Agency;
The Governor of the State Bank of Vietnam (SBV)
promulgates a Circular prescribing prudential ratios and limits for operations
of people’s credit funds.
Chapter I
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Article 1. Scope and regulated entities
1. This Circular provides for prudential ratios and
limits for operations of people’s credit funds, including:
a) Capital adequacy ratio (CAR);
b) Solvency ratio;
c) Maximum ratio of short-term capital used for
granting medium- and long-term loans;
d) Limits on lending operations.
2. Based on the results of supervision and
inspection of people’s credit funds, and depending on the nature and level of
risks, the State Bank of Vietnam (hereinafter referred to as “SBV”) may, where
necessary, request people’s credit funds to maintain one or some limits and
prudential ratios which are lower or stricter than those specified in this
Circular.
Article 2. Definitions
For the purposes of this Circular, the terms used
herein are construed as follows:
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2. Related person of
a client of a people’s credit fund means an organization or individual that
maintains either direct or indirect relationship with that client in any of the
following cases:
a) Related persons of a client that is a juridical
person include:
(i) An executive officer or member of the Board of
Controllers, capital contributor or shareholder holding at least 5% of the
charter capital or voting shares of that juridical person;
(ii) Spouse, father (including adoptive father,
stepfather and father-in-law); mother (including adoptive mother, stepmother
and mother-in-law); child (including adopted child, daughter-in-law, son-in-law
and stepchild); sibling (including half-sibling, brother-in-law and
sister-in-law) of an executive officer or member of the Board of Controllers,
capital contributor or shareholder holding at least 5% of the charter capital
or voting shares of that juridical person;
(iii) A juridical person at least 5% of charter
capital or voting shares of which is held by that client;
b) Related persons of a client that is an
individual include:
(i) His/her spouse, father (including adoptive
father, stepfather and father-in-law); mother (including adoptive mother,
stepmother and mother-in-law); child (including adopted child, daughter-in-law,
son-in-law and stepchild); sibling (including half-sibling, brother-in-law and
sister-in-law);
(ii) A juridical person whose executive officer or
member of the Board of Controllers, capital contributor or shareholder holding
at least 5% of its charter capital or voting shares is that client or his/her
spouse, father (including adoptive father, stepfather and father-in-law);
mother (including adoptive mother, stepmother and mother-in-law); child
(including adopted child, daughter-in-law, son-in-law and stepchild); sibling
(including half-sibling, brother-in-law and sister-in-law);
(iii) Family household of which that client is a
member;
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3. Retained earnings of
a people’s credit fund mean its undistributed profits which are determined
after its annual financial statements (or independently audited annual
financial statements, for a people’s credit fund subject to independent audit
as prescribed by the SBV) are available and retained according to a decision of
its General Meeting of Members (GMM) for the purpose of having additional
funds.
4. SBV’s provincial branch means the SBV’s
branch of province or central-affiliated city where the people’s credit fund is
headquartered.
Article 3. Information technology (IT)
requirements
1. People’s credit funds shall have IT systems
meeting the requirements in clause 2 of this Article within 12 (twelve) months
from the effective date of this Circular.
2. The IT system of a people’s credit fund shall be
able to:
a) Store, access and add data about clients in a
manner that ensures management of risks in accordance with SBV’s regulations
and its internal regulations;
b) List and monitor capital, assets and
liabilities; calculate, manage and supervise the prudential ratios and limits
specified in this Circular.
Article 4. Internal regulations
1. People’s credit funds must issue their own
internal regulations on CAR management and liquidity management (solvency
ratio, maximum ratio of short-term capital used for granting medium- and
long-term loans), lending operations and management of granted loans in
accordance with provisions of this Circular and relevant documents. Written
internal regulations and revisions thereto must be issued or ratified by the
Management Board of the people’s credit fund.
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a) Procedures and methods for monitoring CAR;
b) Methods for early warning of risks that lead to
decrease in CAR;
c) Plan for dealing with failure to meet minimum
CAR requirement which shall, inter alia, include: measures for increasing CAR;
responsibilities, entitlements of and cooperation among relevant departments and
individuals in implementation of the plan.
3. Internal regulations on liquidity management
shall include the following as a minimum:
a) Regulations on decentralization, authorization,
functions and tasks of relevant individuals and departments regarding
monitoring and implementation of measures for maintaining the solvency ratio,
and maximum ratio of short-term capital used for granting medium- and long-term
loans;
b) Procedures and limits for liquidity management
and contingency plan for maintenance of the solvency ratio, and maximum ratio
of short-term capital used for granting medium- and long-term loans as
prescribed in this Circular;
c) Regulations on management of budget, daily
revenues, expenses and funding sources.
4. Internal regulations on lending operations and
management of granted loans shall include the following as a minimum:
a) Criteria for identifying a client and his/her
related persons which shall, inter alia, include the contents specified in
clause 2 Article 2 of this Circular;
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c) Maximum limit on loans, included in total outstanding
amount of loans, granted to each of the following groups of clients: clients
that are members of the people’s credit fund, clients that are not members of
the people’s credit fund, and clients that are poor households of the people’s
credit fund;
d) Procedures for monitoring loans with loan amount
exceeding 5% of equity of the people’s credit fund;
dd) Regulations on reporting on grant of loans to
members of the Management Board, members of the Board of Controllers, and
Director of the people’s credit fund which must be conformable with SBV’s
regulations on people’s credit funds.
5. On a periodical basis of at least once a year
and when necessary, people’s credit funds shall review, assess and revise their
internal regulations to ensure their conformity with requirements for safe
operations of people’s credit funds.
6. Within 10 (ten) business
days from the date on which its internal regulations are issued or revised, the
people’s credit fund shall send (either directly or by post) a package of the
following documents to the Office of the SBV Banking Supervision Agency of
province or city where it is headquartered or to the SBV’s provincial branch
(if the Office of the SBV Banking Supervision Agency is not established):
a) A statement of reporting on issuance or
revisions to its internal regulations. In case of revision, revised contents
must be clearly stated;
b) Internal regulations (in case of issuance) or
their revisions (in case of revision).
7. If any contents of the
internal regulations of the people’s credit fund are found to be contrary to
provisions of this Circular or any relevant laws, the Office of the SBV Banking
Supervision Agency of province or city where the people’s credit fund is
headquartered or the SBV’s provincial branch (if the Office of the SBV Banking
Supervision Agency is not established) shall request the people’s credit fund
to modify its internal regulations.
Chapter II
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Section 1. PRUDENTIAL RATIOS AND LIMITS FOR
OPERATIONS OF PEOPLE’S CREDIT FUNDS
Article 5. Capital adequacy ratio (CAR)
1. People’s credit funds must maintain the minimum
CAR of 8%.
2. CAR is determined by adopting the following
formula:
CAR =
Equity
x 100
Total
risk-weighted assets
Where:
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- Total risk-weighted assets are the sum of assets,
determined according to the level of risks specified in clause 4 of this
Article.
3. Equity equals Tier 1
capital plus (+) Tier 2 capital minus (-) the amount deducted from equity at
the time of equity determination. To be specific:
a) Tier 1 capital
Tier 1 capital includes:
(i) Charter capital;
(ii) Funds for fundamental construction and
purchase of fixed assets;
(iii) Additional reserve fund of charter capital;
(iv) Operational development investment fund;
(v) Grants offered by sponsors to the people’s
credit fund;
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The following amounts must be deducted from Tier 1
capital:
(i) Accumulated losses (if any); and
(ii) Capital amount contributed to the cooperative
bank;
b) Tier 2 capital may not exceed 100% of Tier 1
capital, and includes:
(i) Financial reserve fund;
(ii) General provision which shall not exceed 1,25%
of total risk-weighted assets;
c) Amount deducted from equity: 100% of decrease
resulted from revaluation of assets as prescribed by law.
Determination of equity used for calculating the
minimum CAR shall comply with Appendix 1 enclosed herewith.
4. Assets are classified by level of risks into the
following groups:
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(i) Cash;
(ii) Deposits at SBV;
(iii) Deposits at the cooperative bank;
(iv) Outstanding balances of the granted loans which
are fully secured by cash or deposits of borrowers at the people’s credit fund;
(v) Outstanding balances of the granted loans which
are fully secured by valuable papers issued by the Government or SBV;
(vi) Outstanding balances of the loans granted using
trust funds in accordance with regulations of law on trusteeship in banking
sector;
b) Assets given a risk weight of 20% include:
(i) Deposits to checking accounts opened at
commercial banks and foreign bank branches;
(ii) Outstanding balances of the granted loans
which are fully secured by valuable papers issued by state-owned financial
institutions, credit institutions or foreign bank branches;
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d) Assets given a risk weight of 100% include:
(i) Fixed assets of the people’s credit fund;
(ii) All assets on the balance sheet other than
those specified in points a, b, c, d(i) of this clause, and amount of capital
contributed to the cooperative bank.
Valuation of risk-weighted assets shall comply with
Appendix 2 enclosed herewith.
Article 6. Solvency ratio
1. The solvency ratio is determined using the
following formula:
Solvency ratio =
Liquid assets
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Where: Liquid assets and total liabilities are
determined according to Appendix 3 enclosed herewith.
2. At the end of each business day, the people’s
credit fund shall be required to maintain the minimum solvency ratio of 1 for
the next business day and for the next 7 (seven) business days.
Article 7. Maximum ratio of short-term capital
used for granting medium- and long-term loans
1. Each people’s credit fund shall maintain a ratio
of short-term capital used for granting medium- and long-term loans of not
exceeding 30%.
2. The ratio of short-term capital sources used for
granting medium and long-term loans is determined using the following formula:
A =
(B - C)
x 100
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Where:
- A: Ratio of short-term capital sources used for
granting medium and long-term loans.
- B: Total outstanding balance of medium- and long-term
loans as prescribed in clause 3 of this Article.
- B: Total amount of medium- and long-term capital
as prescribed in clause 4 of this Article.
- D: Total short-term capital as prescribed in
clause 5 of this Article.
3. Total outstanding balance of medium- and
long-term loans includes outstanding balances of loans with remaining term of
over 01 (one) year. Total outstanding balance of medium- and long-term loans
excludes outstanding balances of loans granted using trust funds of the
Government, organizations (including other credit institutions and foreign bank
branches) and individuals.
4. Medium- and long-term capital includes:
a) Charter capital and reserve funds that remain
after deduction of costs of purchase or investment in fixed assets, and capital
contributed to the cooperative bank as prescribed by law;
b) The following amounts with remaining term of
over 01 (one) year, including:
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(ii) Loans received from other credit institutions
and financial institutions.
5. Short-term capital includes:
a) Demand deposits;
b) The following amounts with remaining term of up
to 01 (one) year, including:
(i) Term deposits and saving deposits of organizations
and individuals;
(ii) Loans received from other credit institutions
and financial institutions.
Article 8. Limits on lending operations
1. A people’s credit fund is not allowed to grant unsecured
loans or concessional loans (i.e. a loan is granted with interest rate,
documentation requirements, procedures for considering and approving loan
application, collateral and debt collection measures softer than those
prescribed by laws and its internal regulations on lending operations and loan
management) to:
a) Members of the Management Board, members of the
Board of Controllers, Director, Deputy Director(s) and Chief Accountant of the
people’s credit fund;
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c) An enterprise over 10% of the charter capital of
which is held by one of the entities specified in point a of this clause;
d) Persons in charge of appraisal or approval of
loan applications of the people’s credit fund.
2. Regarding the loans granted to the entities
prescribed in Clause 1 of this Article, the people’s credit fund shall:
a) ensure that total outstanding balance of loans
granted shall not exceed 5% of its equity;
b) ensure that the grant of loans is approved by
the Management Board and made publicly available in the people’s credit fund;
c) submit report to the Office of the SBV Banking
Supervision Agency of province or city where the people’s credit fund is
headquartered or the SBV’s provincial branch (if the Office of the SBV Banking
Supervision Agency is not established) whenever a loan is granted;
d) submit report to the GMM on loans granted by the
ending date of data collection which is conducted to serve the GMM.
3. Total outstanding balance on
loans granted to a member that is a juridical person shall not exceed the sum
of contributed capital and balance on deposits of that juridical person at the
people’s credit fund at all times. The term of a loan granted to a member
that is a juridical person shall not be longer than the remaining term of that
member's deposit at the people’s credit fund which must also be used as the
loan collateral.
4. Total outstanding balance of loans granted to a
client shall not exceed 15% of equity of the people’s credit fund.
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6. Limits prescribed in
clauses 4 and 5 of this Article shall not apply to:
a) Loans granted using trust funds of the
Government, organizations (including credit institutions and foreign bank branches)
and individuals;
b) A loan granted to a client which is fully
secured by that client's deposits at the people’s credit fund in both terms of
the loan term and amount.
7. Equity specified in point a clause 2, clauses 4
and 5 of this Article is determined according to clause 3 Article 5 of this
Circular.
Section 2. REPORTING AND HANDLING OF VIOLATIONS
Article 9. Reporting
People’s credit funds shall submit reports on their
implementation of regulations on prudential ratios and limits for their operations
as prescribed by the SBV.
Article 10. Handling of violations
Any people’s credit funds and relevant individuals
that commit violations against provisions of this Circular shall, depending on the
nature and severity of the violation, incur penalties as prescribed by laws.
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TRANSITION PROVISIONS
Article 11. Responsibilities of people’s credit
funds
1. When this Circular comes into force, any
people’s credit funds that fail to comply with the prudential ratios and limits
prescribed in this Circular shall develop remedial plans and proactively
implement remedial measures to ensure their compliance with these prudential
ratios and limits.
2. Within 30 (thirty) days
from the effective date of this Circular, the people’s credit fund shall submit
its remedial plans as prescribed in clause 2 Article 12, point b clause 2
Article 13 of this Circular either directly or by post to the Office of the SBV
Banking Supervision Agency of province or city where the people’s credit fund
is headquartered or the SBV’s provincial branch (if the Office of the SBV
Banking Supervision Agency is not established).
In case the Office of the SBV Banking Supervision
Agency of province or city where the people’s credit fund is headquartered or
the SBV’s provincial branch (if the Office of the SBV Banking Supervision
Agency is not established) requests the people’s credit fund to modify remedial
measures, implementation schedule and/or time limit, it must comply with the
request.
3. The people’s credit
fund shall add the remedial measures specified in clause 2 of this Article and
implementation schedule to its plan for restructuring and operation for
consistent implementation as requested by the Office of the SBV Banking
Supervision Agency or the SBV’s provincial branch.
Article 12. Transition on maximum ratio of
short-term capital used for granting medium- and long-term loans
1. When this Circular comes into force, a people’s
credit fund that fails to maintain the maximum ratio of short-term capital used
for granting medium- and long-term loans as prescribed in clause 1 Article 7 of
this Circular shall:
a) not be allowed to grant medium- and long-term
loans until it complies with the ratio specified in clause 1 Article 7 of this
Circular; and
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2. A remedial plan developed by the people’s credit
fund shall, inter alia, include:
a) The specific ratio which fails to comply with
regulations;
b) Remedial measures and plan adopted to ensure
that it shall maintain the required ratio within 12 (twelve) months from the
effective date of this Circular.
Article 13. Transition on limits on lending
operations
1. Loans agreements which have been concluded
before the effective date of this Circular shall remain valid until their
expiration dates. Any revisions to the aforementioned agreement shall only be
made if they are deemed conformable to provisions of this Circular and relevant
laws.
2. When this Circular comes into force, a people’s
credit fund that have granted loans to its clients in excess of the limits
specified in point a clause 2, clause 3, clause 4 and clause 5 Article 8 of
this Circular shall be subject to the following provisions:
a) It shall not be allowed to grant any loans to
the client that fails to meet the limits in point a clause 2, clause 3, clause
4 and clause 5 Article 8 of this Circular until this client meets these limits.
b) It must develop a remedial plan which shall,
inter alia, include:
(i) The list of clients to which loans are granted
in excess of the prescribed limits, and loans granted to each of them;
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Article 14. Post-transition actions
If a people’s credit fund that fails to remedy its
violation after the transition deadline in the remedial plan prescribed in
Article 12 of this Circular or a deadline set by the Office of the SBV Banking
Supervision Agency of province or city where the people’s credit fund is
headquartered or the SBV’s provincial branch (if the Office of the SBV Banking
Supervision Agency is not established), the Office of the SBV Banking
Supervision Agency of province or city where the people’s credit fund is
headquartered or the SBV’s provincial branch (if the Office of the SBV Banking
Supervision Agency is not established) shall, depending on the nature and level
of risk, implement appropriate measures for handling the violation, including
restructuring of the people’s credit fund as prescribed by law or revocation of
the License of the people’s credit fund.
Chapter IV
IMPLEMENTATION ORGANIZATION
Article 15. Responsibilities of SBV’s affiliated
units
1. The SBV Banking Supervision Agency shall:
a) play the leading role and cooperate with relevant
Departments/Agencies affiliated to the SBV in requesting the SBV’s Governor to
decide the compulsory maintenance by people’s credit funds of limits and
prudential ratios as prescribed in Clause 2 Article 1 of this Circular;
b) Each Office of the SBV Banking Supervision
Agency shall:
(i) inspect, supervise and take actions against
violations against provisions of this Circular committed by people’s credit
funds in the province or city where the Office of the SBV Banking Supervision
Agency is established;
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(iii) appraise remedial plans submitted by local
people’s credit funds and request them to revise their plans (if they are
unsatisfactory or infeasible) as prescribed in clause 2 Article 12, point b
clause 2 Article 13 of this Circular;
(iv) send internal regulations, appraisal results
of transitional remedial plans to the SBV’s provincial branch for cooperation
in management and supervision of implementation of provisions of this Circular
by local people’s credit funds.
2. Each SBV’s provincial branch shall:
a) inspect, supervise and take actions against
violations against provisions of this Circular committed by people’s credit
funds in its responsible province or city if the Office of the SBV Banking
Supervision Agency is not established;
b) instruct local people’s credit funds to
implement provisions of this Circular;
c) receive internal regulations submitted by
people’s credit funds and request them to make revisions thereto as prescribed
in clause 6 Article 4 of this Circular;
d) appraise remedial plans submitted by people’s
credit funds and request them to revise their plans (if they are unsatisfactory
or infeasible) as prescribed in clause 2 Article 12, point b clause 2 Article
13 of this Circular;
dd) on the basis of results of inspection of local
people’s credit funds, request the SBV to request such people’s credit funds to
maintain prudential ratios and limits as prescribed in clause 2 Article 1 of
this Circular;
e) cooperate with the Office of the SBV Banking
Supervision Agency in management and supervision of implementation of
provisions of this Circular by local people’s credit funds.
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IMPLEMENTATION
Article 16. Effect
1. This Circular comes into force from March 01,
2016.
2. The following regulations shall cease to have
effect:
a) Decision No. 1328/2005/QD-NHNN dated September
06, 2005 promulgating “regulations on prudential ratios for operations of
grassroots people’s credit funds”;
b) Clause 3 Article 37 of the Circular No.
04/2015/TT-NHNN dated March 31, 2015 prescribing people’s credit funds.
Article 17. Implementation organization
The Chief of the Office, the Head of the SBV
Banking Supervision Agency, heads of relevant units affiliated to the SBV,
Directors of the SBV’s provincial branches, Chairperson of the Management Board
and General Director of the cooperative bank, Chairpersons of Management
Boards, and Directors of people’s credit funds shall implement this Circular.
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PP. THE
GOVERNOR
DEPUTY GOVERNOR
Nguyen Kim Anh
APPENDIX 1:
DETERMINATION OF
EQUITY
(Enclosed with Circular No. 32/2015/TT-NHNN dated December 31, 2015 of the Governor
of the State Bank of Vietnam)
1. Tier 1 capital:
Unit: VND
million
Item
Components
Determination
methods
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1
Charter capital (capital contributed by members)
Use the amount of “Charter capital” in “Capital” section
on balance sheet.
300
2
Funds for fundamental construction and purchase
of fixed assets
Use the amount of “Funds for fundamental
construction and purchase of fixed assets” in “Capital” section on balance
sheet.
15
3
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Use the amount of “Additional reserve fund of
charter capital” in “Funds” section on balance sheet.
50
4
Operational development investment fund
Use the amount of “Development investment fund” in
“Funds” section on balance sheet.
100
5
Grants offered by sponsors to the people’s credit
fund
Use the amount of “Other capital” in “Funds”
section on balance sheet.
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6
Retained earnings
Make calculation according guidance in clause 3
Article 2 of this Circular.
85
7
Components of Tier 1 capital
= (1) + (2) + (3) + (4) + (5) + (6)
600
8
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Use the amount of “Accumulated losses” when calculating
capital adequacy ratio (CAR).
0
9
Capital contributed to the cooperative bank
Use the amount of “Capital contributed to the
cooperative bank” in the “Capital contributions, long-term investments”
section in the balance sheet.
10
Tier 1 capital
= (7) - (8) - (9)
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10
Financial reserve fund
Use the amount of “Financial reserve fund” in
“Funds” section on balance sheet.
10
11
General provisions
Use the amount of “General provisions” in the “Provisions
for loss of loans granted to domestic borrowers” section on balance sheet,
which shall not exceed 1,25% of total risk-weighted assets.
10
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= (10) + (11)
20
Equity
= Tier 1 capital + Tier 2 capital
610
12
100% of the negative difference due to
revaluation of fixed assets as prescribed by law
100% of total debit balance of the
fixed asset revaluation difference account.
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Equity used for calculating capital adequacy
ratio (CAR)
= Equity - (12)
600
APPENDIX 2
RISK-WEIGHTED ASSETS
(Enclosed with Circular No. 32/2015/TT-NHNN dated December 31, 2015 of the
Governor of the State Bank of Vietnam)
Unit: VND
million
Item
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Amount
Risk weighting
Value of
risk-weighted asset
(1)
(2)
(3)
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= (a) + (b) +
(c) + (d) + (dd) + (e)
a
Cash
32
0%
0
b
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0
0%
0
c
Deposits at the cooperative bank
40
0%
0
d
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0
0%
0
dd
Outstanding balances of the granted loans which are
fully secured by valuable papers issued by the Government or SBV
0
0%
0
e
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0
0%
0
Assets given a risk weight of 20%
= (g) + (h)
g
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0
20%
0
h
Outstanding balances of the granted loans which
are fully secured by valuable papers issued by state-owned financial institutions,
credit institutions or foreign bank branches
0
20%
0
...
...
...
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= (i)
i
Outstanding balances of the granted loans which are
fully secured by housing, land use rights, housing on land granted land use
rights of borrowers
3.000
50%
1.500
...
...
...
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= (k) + (I)
k
Fixed assets of the people’s credit fund
2.500
100%
2.500
l
...
...
...
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400
100%
400
Total risk-weighted assets
4.400
...
...
...
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SAMPLE STATEMENT OF LIQUID
ASSETS AND TOTAL LIABILITIES
(Enclosed with Circular No. 32/2015/TT-NHNN dated December 31, 2015 of the
Governor of the State Bank of Vietnam)
Unit: VND
million
Items
Book value
Ratio
Value used for
calculation
Total
Grounds for determining
maturity date/Notes
Next business
day
...
...
...
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Next business
day
Day 2 - 7
(1)
(2)
(3)
(4) = (1) x (3)
...
...
...
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(6) = (4) + (5)
I. Liquid assets
(I=1+2+3+4+5+6+7)
164
307
143,1
247,3
390,4
...
...
...
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1. Cash in vault
20
N/A
100%
20
N/A
20
Balance at the end of the last day
2. Deposits at SBV
...
...
...
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N/A
100%
0
N/A
0
Balance at the end of the last day
3. Deposits at the cooperative bank (3.1+3.2)
32
60
...
...
...
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32
60
92
Deposits at the cooperative bank minus the amount
of deposits for capital trade-off purpose as required by law (if any);
3.1. Demand deposits
12
N/A
100%
12
...
...
...
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12
Balance at the end of the last day
- Principal
10
N/A
100%
10
N/A
10
...
...
...
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- Interest
2
N/A
100%
2
N/A
2
3.2. Term deposits
...
...
...
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60
100%
20
60
80
Use maturity dates specified in deposit contracts
- Principal
18
50
...
...
...
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18
50
68
- Interest
2
10
100%
2
...
...
...
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12
4. Deposits to checking accounts opened at
commercial banks and foreign bank branches
30
N/A
100%
30
N/A
30
...
...
...
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5. Outstanding debts that become due of secured
loans (except bad debts)
22
89
80%
17,6
71,2
88,8
Use maturity dates specified in loan agreements
- Principal
...
...
...
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80
80%
16
64
80
- Interest
2
9
...
...
...
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1,6
7,2
8,8
6. Outstanding debts that become due of unsecured
loans (except bad debts)
30
110
75%
22,5
...
...
...
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105
Use maturity dates specified in loan agreements
- Principal
28
100
75%
21
75
96
...
...
...
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- Interest
2
10
75%
1,5
7,5
9
7. Outstanding debts that become due of other
amounts receivable
...
...
...
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48
70%
21
33,6
54,6
Enter the realizable revenue from “Other assets”
according to guidance of the SBV’s Governor on financial statements for people’s
credit funds and other relevant documents in the columns that match the
collection dates.
II. Total liabilities
(II=1+2+3+4)
102
...
...
...
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73,1
211
284,1
1. Term deposits of clients that become due
22
116
100%
...
...
...
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116
138
Use maturity dates specified in deposit contracts
- Principal
20
105
100%
20
105
...
...
...
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- Interest
2
11
100%
2
11
13
...
...
...
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34
N/A
15%
5,1
N/A
5,1
Average balance of deposits over the last 30 days
- Principal
30
...
...
...
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15%
4,5
N/A
4,5
- Interest
4
N/A
15%
...
...
...
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N/A
0,6
3. Loans received from other credit institutions and
financial institutions, that become due
16
95
100%
16
95
...
...
...
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Use maturity dates specified in loan agreements
- Principal
15
90
100%
15
90
105
...
...
...
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1
5
100%
1
5
6
4. Other debts that become due
30
...
...
...
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100%
30
0
30
Enter the amounts actually payable in association
with fulfillment of “Other liabilities" according to guidance of the
SBV’s Governor on financial statements for people’s credit funds and other relevant
documents in appropriate columns.
Liquid assets
of the next business day/Total liabilities of the next business day
=143,1/73,1
...
...
...
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Liquid assets
of the next 7 business days/Total liabilities of the next 7 business days
= 390,4/284,1