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STATE BANK OF
VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
31/2019/TT-NHNN
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Hanoi, December
30, 2019
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CIRCULAR
REGULATING
CHART OF BOOKKEEPING ACCOUNTS FOR MICROFINANCE INSTITUTIONS
Pursuant to the Law on Accounting dated November
20, 2015;
Pursuant to the Law on Credit Institutions dated
June 16, 2010; the Law on Amending and Supplementing certain Articles of the
Law on Credit Institutions dated November 20, 2017;
Pursuant to the Government’s Decree
No.174/2016/ND-CP dated December 30, 2016 elaborating certain articles of the
Law on Accounting;
Pursuant to the Government’s Decree No.
93/2017/ND-CP dated August 7, 2017 prescribing the financial regime for credit
institutions or foreign bank branches and the financial supervision and
assessment of efficiency of investment of state capital in wholly state-owned
or state-invested credit institutions;
Upon the request of the Director of the Finance
– Accounting Department;
The Governor of the State Bank of Vietnam hereby
promulgates the Circular regulating the chart of bookkeeping accounts for
microfinance institutions.
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GENERAL PROVISIONS
Article 1. Scope
This Circular sets out regulations on tier-2 and
tier-3 accounts; methods of recording bookkeeping entries in accounts mentioned
in the chart of accounts for microfinance institutions.
Article 2. Subjects of
application
This Circular shall apply to microfinance
institutions that are established, organized and operated under the provisions
of the Law on Credit Institutions.
Article 3. Bookkeeping and
accounting methods
1. Methods for opening and recording bookkeeping
entries in accounts:
a) Microfinance institutions may subdivide accounts
specified in Appendix No. 01 hereto into tier-4 or tier-5 accounts in order to
meet requirements concerning administration of service operations of
microfinance institutions provided that these accounts are relevant to details,
composition of, and methods for entering, corresponding general ledger accounts
(parent accounts).
Microfinance institutions may create and use
accounts prescribed herein on condition that they have adopted operational
rules and regulations, and these new accounts reflect their licensed business
activities;
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When preparing monthly or annual balance sheets,
microfinance institutions must fully and correctly reflect the aforesaid
characteristics of balances of accounts (i.e. Credit and Debit asset accounts),
and shall not be allowed to offset Credit balances against Debit balances and
vice versa (i.e. Credit and Debit asset accounts);
c) Single-entry (Debit-Credit-Debit Balances)
bookkeeping system may be used to record entries in the off-balance sheet
accounts.
2. Creation and use of detailed accounts:
a) Microfinance institutions may choose whether to
create detailed accounts as provided in this Circular or as appropriate to
information technology application, and must ensure these accounts meet
managerial requirements of microfinance institutions;
b) Creation of detailed accounts must conform to
the following regulations:
- Record, keep track of and store detailed
information about specific accounting objects at accounting units as a basis to
reflect and reconcile general ledger accounts in an accurate, timely and
sufficient manner in accordance with laws on accounting;
- Keeping entries of business activities arising in
compliance with regulations set forth in accounting standards and regimes;
- Prepare and send detailed reports designed for
specific accounting objects according to regulations of the State and the State
Bank;
c) If any microfinance institution chooses to use
detailed accounts specified herein, it must comply with the following
regulations:
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- Detailed accounts shall be numbered as follows:
Each subaccount number is composed of:
+ First part: The general ledger account number;
+ Second part: The number showing the order (the
ordinal number) of each subaccount under a general ledger account.
If a parent account is subdivided into fewer than
10 subaccounts, each subaccount may be assigned one of the ordinal numbers from
1 to 9.
If a parent account is subdivided into fewer than
100 subaccounts, each subaccount may be assigned one of the ordinal numbers
from 01 to 99.
If a parent account is subdivided into fewer than
1000 subaccounts, each subaccount may be assigned one of the ordinal numbers
from 001 to 999.
The ordinal number of each subaccount must be added
to the right of the number of its parent account. The general ledger account
number and the subaccount number must be separated by the full-stop mark (.).
With respect to the ordinal number of each
subaccount of a unit creating that account that has already suspended
transactions, if that account has already been closed for at least one year, it
may be reused by other unit.
- Creation of detailed accounts used for the
purposes of entering and keeping track of specific accounting objects shall be
regulated in the section of keeping journal entries on specific general ledger
accounts as provided herein.
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a) Such definitions as “domestic” and “overseas”
mentioned in the Chart of Accounts for microfinance institutions are understood
as the definitions "resident" and "non-resident" referred
to in the (amended and supplemented) Ordinance on Foreign Exchange dated
December 13, 2005;
b) In cases where a foreign currency-related
transaction is performed:
- Accountant must convert a foreign currency into
Vietnamese dong based on the exchange rate shown at the 3rd
subparagraph below, and record that transaction on an appropriate on-balance
sheet account according to regulations in force in the composition structure of
the account of foreign-currency assets or public liabilities. Any portion of
exchange differential must be entered into the account No. 641 “Exchange
differences”.
- Accountant must record that transaction expressed
in the base currency amount on an off-balance sheet account (Account 911-
Public liabilities in foreign currency or Account 912- Assets in foreign
currency). In addition, accountant must divide this account into subaccounts
used for keeping track of specific base currencies.
- Exchange rates used for recording bookkeeping
entries:
+ Exchange rate used for recording transactions
related to purchase and sale of foreign currency is the actual buy and sell
exchange rate specified in foreign currency purchase and sale contracts;
+ Exchange rate for conversion of a foreign
currency into Vietnamese dong used for recording (debiting) entries of assets
in foreign currency on the Debit side; recording (crediting) entries of
payables in foreign currency on the Credit side; recording entries on a
revenue, equity (if any) or expense account is the average buy/sell rate for
spot transaction of that foreign currency at a commercial bank which a
microfinance institution chooses of their own accord to frequently perform
transactions (hereinafter referred to as spot exchange rate) on the date on
which that economic or financial transaction is performed;
+ Exchange rate for conversion of a foreign
currency into Vietnamese dong used for recording (crediting) that transaction
on foreign currency asset accounts; recording (debiting) that transaction on
foreign currency payable accounts is the weighted average exchange rate.
Weighted-average book exchange rate is the exchange rate determined by dividing
the aggregate (in Vietnamese dong) of values of currency entries or items of
foreign currency origin by the actual base currency amount available over
periods of time;
c) As at the time of preparation of a financial
statement (at end of quarter or year), a microfinance institution must
periodically revaluate currency entries or items of foreign currency origin at
the spot exchange rate determined at end of the last working day of a quarter
or year by the commercial bank where they regularly perform transactions (of
their choice). Any exchange difference arising due to revaluation of currency
items or entries of foreign currency origin at the time of preparation of a
financial statement shall be recorded on the Account 641 "Exchange
differences".
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CHART OF BOOKKEEPING
ACCOUNTS
Article 4. Account 101- Cash
1. Accounting principles:
a) This account is used for reflecting the
collection, spending and balance of cash available at a microfinance
institution. Accountant must record the actual inward, outward and residual
amounts of cash only on the Account 101 “Cash”;
b) When recording cash-in or cash-out amounts,
accountant must keep documents evidencing cash payment or withdrawal, including
cash payment form, cash receipt form, note of receipt, note of payment, or cash
cheque, etc., and must provide all signatures required by the Law on Accounting
and other relevant laws;
c) The cash accountant must assume responsibility
for creating the cashbook, keeping a record of cash and foreign currency
collection, spending, inward and outward cash on a daily and continuous basis
and in chronological order, and calculating the residual amount of cash at any
time;
d) The cashier must manage and record cash-in or
cash-out amounts, opening the cashbook and keeping record of cash-in, cash-out,
inward or outward cash amounts in chronological order. On a periodical basis,
at end of each business day, the cashier must compare the actual balance of
cash with data on cash included in the cashbook and accounting book. If there
is any variance between these data, the accountant and cashier must
double-check these data to identify causes and give recommended actions to be
taken to deal with such variance;
dd) Other cash amounts put up as collateral and
deposited by other entities and persons at microfinance institutions must be
managed and accounted for as cash assets in a microfinance institution.
2. Account 101 may be subdivided into tier-2 and
tier-3 subaccounts, including:
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This account is used for reflecting the collection,
spending and balance of cash available at a microfinance institution.
Account 10111 – Cash on hand at independent
accounting unit
This account is used for reflecting the cash
amounts available at a microfinance institution.
Debit side:
- Received sums.
- Residual cash available at hand discovered after completion of the cash
stocktaking process.
Credit side:
- Cash-out sums.
Deficient cash sums discovered after the stocktaking process.
Debit balance: - This section reflects cash
amounts on hand of a microfinance institution.
Detailed accounting:
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- Received cash on hand put into security sealed bags.
Account 10112- – Cash on hand at dependent
accounting unit
This account is used for recording cash at hand of
dependent accounting units (Separate balance sheets are not required).
Debit side:
- Cash amounts
transferred to dependent accounting units.
- Cash amounts received at dependent accounting units.
Credit
side: -
Cash amounts transferred by dependent accounting units to the cash fund.
- Cash retained in hand at dependent accounting units.
Debit balance: - This section reflects cash
amounts available on hand at dependent accounting units.
Detailed accounting: Accountant creates
detailed accounts appropriate for specific dependent accounting units.
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This account is used for recording cash amounts in
transit from the cash fund of this unit to the other. In case where the
cash recipient receives cash in person at the cash fund, a microfinance
institution will not be required to keep track of entries on this account.
Debit side:
- Cash sums
withdrawn from the cash fund in transit to the cash recipient.
Credit side:
- Cash amounts
already transported to the cash recipient (based on cash delivery form or note
of receipt issued by the cash recipient).
Debit balance: - This section reflects cash
in transit of a microfinance institution.
Detailed accounting: Accountant divides this
account into subaccounts appropriate for specific recipients of cash on
arrival.
Account 1012 – Foreign currency cash on hand
This account is used for reflecting the collection,
spending and balance of foreign currency cash available at a microfinance
institution. A microfinance institution may create and use this account
in accordance with their accounting regime and regulations laid down in their
business license.
Account 10121 – Foreign currency cash on hand at
independent accounting unit
This account is used for recording foreign currency
values available at a microfinance institution.
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- Exchange difference determined after revaluation of foreign currency balance
on the reporting date (in case where the foreign exchange rate is increased as
against Vietnamese dong).
Credit side:
- Value of foreign
currency cash withdrawn from the cash fund.
- Exchange difference determined after revaluation of foreign currency balance
on the reporting date (in case where the foreign exchange rate is decreased as
against Vietnamese dong).
Debit balance: - This section reflects value
of foreign currency cash on hand of a microfinance institution.
Detailed accounting: Accountant may create
subaccounts appropriate for specific types of foreign currency.
Article 5. Account 110 –
Deposits at the State Bank
1. Accounting principles:
a) This Account shall be used for recording a
microfinance institution’s deposit amounts at the State Bank;
b) Posting entries in this account shall be
regulated as follows:
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- Upon receipt of vouchers from SBV, the accountant
must make comparison with attached original ones. In case where there is any
difference between data available in the accounting book of a microfinance
institution or data available in original vouchers and those available on
vouchers of the SBV, the accountant must inform SBV to double-check and verify
these data, and take any possible action in a timely manner. At end of the
reporting month, if causes of such difference have not been identified yet, the
accountant must keep bookkeeping entries according to data specified in the
note or bank account statement issued by SBV. The differential amount is
recorded on the Debit side of the account 3629- “Other receivables” (if the
deposit amount defined in the accountant’s data is greater than in SBV's data),
or on the Credit side of the account 4629- "Other payables” (if the
deposit amount defined in the accountant’s data is less than in SBV's data). In
the following month, the accountant must carry out further verification and
assessment to seek causes of such difference to make any necessary adjustment
in book data.
2. Account 110 can be subdivided into tier-2 and
tier-3 subaccounts, including:
Account 1101 – Vietnamese dong deposits at
SBV
This account is used for recording a microfinance
institution’s Vietnamese dong deposit amounts at SBV.
Account 11011- Escrow deposits
This account is used for recording Vietnamese dong
escrow deposits that a microfinance institution leaves at SBV when it has not
yet received business license in accordance with laws.
Debit side:
- Amounts
deposited into escrow accounts.
Credit side:
- Deposit amounts
transferred to other appropriate accounts for business purposes.
Debit balance: - This section reflects a
microfinance institution’s deposit amounts at the State Bank.
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Account 11012- Demand deposits
This account is used for recording a microfinance
institution’s Vietnamese dong deposits made without definite term at SBV.
Debit side:
- Deposit amounts
sent to SBV.
Credit side:
- Deposit amounts
withdrawn by a microfinance institution.
Debit balance: - This section reflects a
microfinance institution’s indefinite-term deposits at SBV.
Detailed accounting: This account is divided
into only one subaccount.
Article 6. Account 121-
Investments
1. Accounting principles:
a) This Account is intended for recording the
existing amounts of, increases or decreases in, investments that a microfinance
institution is allowed to make in accordance with regulations in force.
Microfinance institutions shall not be allowed to use this account if
there are none of regulations laid down in laws, or they have not yet obtained
investment licenses;
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c) Microfinance institutions are required to keep
full and timely record of revenues and expenses arising from investments in
accordance with laws on finance and accounting;
d) Setting aside funds for and using provisions
against loss of investments shall be subject to laws;
dd) With respect to investments without provisions
against bad debts made in accordance with laws, the accountant must assess the
possibility of recovering these debts. In case where it is definitely
established that part or all of investments are unrecoverable, the accountant
must record losses as financial expenses arising within an accounting period.
In case where these losses are not determined in a reliable manner, the
accountant may have the option of not recording any decrease in these
investments, but must give explanatory notes on the financial statement about
the recoverability of these investments.
2. Account 121 can be subdivided into tier-2 and
tier-3 subaccounts, including:
Account 1211 – Government bonds
This account is used for reflecting the existing
value of and fluctuation in Government bonds that a microfinance institution is
holding.
Debit side:
- Value of
Government bonds that a microfinance institution purchases.
Credit side:
- Value of
Government bonds that a microfinance institution sells.
- Value of Government bonds for which cash payments have already been made.
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Detailed accounting: Accountant can use
subaccounts for recording specific Government bonds.
Account 1212 – Term deposits made at credit
institutions
This account is used for reflecting term deposits
in Vietnamese dong or foreign currency that a microfinance institution makes at
other credit institutions.
Account 12121- Vietnamese dong term deposits
made at credit institutions
This account is used for recording a microfinance
institution’s Vietnamese dong term deposits made at other credit institutions.
Debit side:
- Amounts
deposited by the microfinance institution at other credit institutions.
Credit side:
- Amounts that a
microfinance institution withdraws.
Debit balance: - - Amounts deposited by a
microfinance institution at other credit institutions.
Detailed accounting: Accountant can use
subaccounts for specific receiving credit institutions.
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This account is used for recording a microfinance
institution’s foreign currency term deposits made at other credit institutions.
Debit side:
- Value of foreign
currency deposited at other credit institutions.
Difference in which foreign exchange rate is increased owing to revaluation of
foreign currency balance at the reporting date.
Credit side:
- Value of foreign
currency that a microfinance institution has withdrawn.
- Exchange difference arising owing to revaluation of foreign currency balance
at the reporting date.
Debit balance: - This section reflects value
of foreign currency that a microfinance institution is depositing at other
credit institutions.
Detailed accounting: Accountant can use
subaccounts for specific receiving credit institutions.
Account 1218- Other investments
This account is used for reflecting the existing
value of and fluctuation in other investments that a microfinance institution
is making.
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Credit side:
Decreased value of
investments.
Debit balance: - This section reflects other
existing investments of a microfinance institution.
Detailed accounting: Accountant may use
subaccounts for specific investments.
Account 1219- Provisions against loss of
investments
This account records setting-aside of funds for,
disposal and reversal of provisions against loss of investments in Government
bonds or other investments, microfinance institutions must comply with existing
regulations on setting-aside of funds for, disposal and reversal of provisions
against loss of investments in accordance with laws.
Debit side:
- Amount of
provisions against loss of investments that have already been used.
- Amount of provisions against loss of investments that have already been
reversed.
Credit side:
- Amount of
provisions against loss of investments for which funds are set aside.
Credit balance: - This section reflects a
microfinance institution’s existing provisions against loss of investments.
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Article 7. Account 130-
Deposits made at credit institutions
1. Accounting principles:
a) This Account shall be used for recording a
microfinance institution’s deposits made at domestic credit institutions;
b) Bases for recording entries on this account
include the notice of Credit, Debit or the account statement issued by a credit
institution, enclosing original vouchers;
c) Upon receipt of vouchers from credit
institutions, the accountant must check whether they are matched to attached
original ones. In case where there is any difference between data available in
the accounting book of a microfinance institution or data available in original
vouchers and those available on vouchers of a credit institution, the
accountant must inform the credit institution to double-check and verify these
data, and take any possible action in a timely manner. At end of the reporting
month, if causes of such difference have not been identified yet, the
accountant must keep bookkeeping entries according to data specified in the
note or account statement issued by a credit institution. The differential
amount is recorded on the Debit side of the account 3629- “Other receivables”
(if the deposit amount defined in the accountant’s data is greater than in a
credit institution's data), or on the Credit side of the account 4629-
"Other payables” (if the deposit amount defined in the accountant’s data is
less than in a credit institution's data). In the following month, the
accountant must carry out further verification and assessment to seek causes of
such difference to make any necessary adjustment in book data.
2. Account 130 can be subdivided into tier-2 and
tier-3 subaccounts, including:
Account 1301- Demand deposits made at
commercial banks
This account is used for recording a microfinance
institution’s Vietnamese dong or foreign currency demand deposits made at other
credit institutions.
Account 13011- Vietnamese dong demand deposits
made at commercial banks
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Debit side:
- Amounts
deposited by a microfinance institution at other commercial banks.
Credit side:
- Amounts that a
microfinance institution withdraws.
Debit balance: - - Amounts deposited by a
microfinance institution at other commercial banks.
Detailed accounting: Accountant can use
subaccounts for specific receiving commercial banks.
Account 13012 – Foreign currency demand deposits
made at commercial banks
This account is used for recording a microfinance
institution’s foreign currency demand deposits made at commercial banks.
Debit side:
- Value of foreign currency deposited by a microfinance institution at
commercial banks.
Difference in which foreign exchange rate is increased owing to revaluation of
foreign currency balance at the reporting date.
Credit side:
- Value of foreign
currency that a microfinance institution has withdrawn.
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Debit balance: - This section reflects value
of foreign currency that a microfinance institution is depositing at commercial
banks.
Detailed accounting: Accountant can use
subaccounts for specific receiving commercial banks.
Article 8. Account 201- Lending
1. Accounting principles:
a) This account shall be used for reflecting funds
that a microfinance institution lends to borrowing customers;
b) This account does not reflect loans derived from
trust funds accounted for on the account 441 “Trust funds used for lending
purposes";
c) Microfinance institutions shall have to keep a
detailed journal of loans specific to lending contracts or agreements, terms,
maturity dates, interest rates, borrowers and repaid amounts, etc.;
d) Microfinance institutions must comply with
applicable regulations set out in laws for microfinance institutions on lending
operations, including those regulations on qualified borrowers, lending term
and property put up as collateral for loans, etc.;
dd) Microfinance institutions classify debts on
loans granted to borrowing customers and account for loans classified into debt
groups in accordance with existing regulations on debt classification applied
to microfinance institutions.
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Account 2011- Short-term loans granted to
microfinance customers
This account shall be used for reflecting
Vietnamese dong funds that a microfinance institution lends to borrowing
customers during a short term.
Account 2011 can be subdivided into tier-3
subaccounts, including:
Account 20111- Pass/standard loans
Account 20112- Watch/special mention loans
Account 20113- Substandard loans
Account 20114- Doubtful loans
Account 20115- Loss loans
Structure and entries of tier-3 subaccounts to the
account 2011:
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- Amounts moved from relevant accounts.
Credit side:
- Amounts of
borrowing customer’s debt repayments.
- Amounts moved to relevant accounts.
Debit balance: - This section reflects the
amounts currently owed to a microfinance institution.
Detailed accounting: Accountant can use
subaccounts relevant to specific borrowing customers.
Account 2012- Medium-term loans granted to
microfinance customers
This account shall be used for reflecting
Vietnamese dong funds that a microfinance institution lends to borrowing
customers during a medium term.
Account 2012 can be subdivided into tier-3
accounts, including:
Account 20121- Pass/standard loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 20123- Substandard loans
Account 20124- Doubtful loans
Account 20125- Loss loans
Structure and entries of the account 2012 are the
same as the account 2011.
Account 2013- Long-term loans granted to
microfinance customers
This account shall be used for reflecting
Vietnamese dong funds that a microfinance institution lends to borrowing
customers during a long term.
Account 2013 can be subdivided into tier-3
accounts, including:
Account 20131- Pass/standard loans
Account 20132- Watch/special mention loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 20134- Doubtful loans
Account 20135- Loss loans
Structure and entries of the account 2013 are the
same as the account 2011.
Account 2014- Short-term loans granted to
other borrowing customers
This account shall be used for reflecting
Vietnamese dong funds that a microfinance institution lends to other borrowing
customers during a short term.
Account 2014 can be subdivided into tier-3
accounts, including:
Account 20141- Pass/standard loans
Account 20142- Watch/special mention loans
Account 20143- Substandard loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 20145- Loss loans
Structure and entries of the account 2014 are the
same as the account 2011.
Account 2015- Medium-term loans granted to
other borrowing customers
This account shall be used for reflecting
Vietnamese dong funds that a microfinance institution lends to other borrowing
customers during a medium term.
Account 2015 can be subdivided into tier-3
accounts, including:
Account 20151- Pass/standard loans
Account 20152- Watch/special mention loans
Account 20153- Substandard loans
Account 20154- Doubtful loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Structure and entries of the account 2015 are the
same as the account 2011.
Account 2016- Long-term loans granted to
other borrowing customers
This account shall be used for reflecting
Vietnamese dong funds that a microfinance institution lends to other borrowing
customers during a long term.
Account 2016 can be subdivided into tier-3 accounts,
including:
Account 20161- Pass/standard loans
Account 20162- Watch/special mention loans
Account 20163- Substandard loans
Account 20164- Doubtful loans
Account 20165- Loss loans
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Article 9. Account 251- Loans
granted by using trust funds
1. Accounting principles:
a) This account shall be used for reflecting the
amounts that microfinance institutions lend to domestic customers to serve
predetermined purposes by using funds held in trust for the Government,
domestic and foreign organizations and individuals;
b) Microfinance institutions shall have to keep a
detailed journal of loans specific to lending contracts or agreements, terms,
maturity dates, qualified borrowers and paid amounts, etc.;
d) Microfinance institutions must comply with
applicable regulations set out in laws for microfinance institutions on lending
operations, including those regulations on qualified borrowers, lending term
and property put up as collateral for loans, etc.;
d) Microfinance institutions classify loans
provided by using funds held in trust and account for loans classified into
debt groups in accordance with existing regulations on debt classification
applied to microfinance institutions.
2. Account 251 can be subdivided into tier-2
accounts, including:
Account 2511- Short-term loans granted by
using the Government’s funds
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
short term by using funds held in trust for the Government.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 25111- Pass/standard loans
Account 25112- Watch/special mention loans
Account 25113- Substandard loans
Account 25114- Doubtful loans
Account 25115- Loss loans
Structure and entries of the account 2511 are the
same as the account 2011.
Account 2512- Medium-term loans granted by
using the Government’s funds
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
medium term by using funds held in trust for the Government.
Account 2512 can be subdivided into tier-3
accounts, including:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 25122- Watch/special mention loans
Account 25123- Substandard loans
Account 25124- Doubtful loans
Account 25125- Loss loans
Structure and entries of the account 2512 are the
same as the account 2011.
Account 2513- Long-term loans granted by
using the Government’s funds
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
long term by using funds held in trust for the Government.
Account 2513 can be subdivided into tier-3
accounts, including:
Account 25131- Pass/standard loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 25133- Substandard loans
Account 25134- Doubtful loans
Account 25135- Loss loans
Structure and entries of the account 2513 are the
same as the account 2011.
Account 2514- Short-term loans granted by
funds of domestic entities or persons
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
short term by using funds held in trust for domestic entities or persons.
Account 2514 can be subdivided into tier-3
accounts, including:
Account 25141- Pass/standard loans
Account 25142- Watch/special mention loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 25144- Doubtful loans
Account 25145- Loss loans
Structure and entries of the account 2514 are the
same as the account 2011.
Account 2515- Medium-term loans granted by
funds of domestic entities or persons
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
medium term by using funds held in trust for domestic entities or persons.
Account 2515 can be subdivided into tier-3
accounts, including:
Account 25151- Pass/standard loans
Account 25152- Watch/special mention loans
Account 25153- Substandard loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 25155- Loss loans
Structure and entries of the account 2515 are the
same as the account 2011.
Account 2516- Long-term loans granted by
funds of domestic entities or persons
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
long term by using funds held in trust for domestic entities or persons.
Account 2516 can be subdivided into tier-3
accounts, including:
Account 25161- Pass/standard loans
Account 25162- Watch/special mention loans
Account 25163- Substandard loans
Account 25164- Doubtful loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Structure and entries of the account 2516 are the
same as the account 2011.
Account 2517- Short-term loans granted by
funds of foreign entities or persons
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
short term by using funds directly held in trust for foreign entities or
persons.
Account 2517 can be subdivided into tier-3
accounts, including:
Account 25171- Pass/standard loans
Account 25172- Watch/special mention loans
Account 25173- Substandard loans
Account 25174- Doubtful loans
Account 25175- Loss loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 2518 - Medium-term loans granted by
funds of foreign entities or persons
This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
medium term by using funds directly held in trust for foreign entities or
persons.
Account 2518 can be subdivided into tier-3
accounts, including:
Account 25181- Pass/standard loans
Account 25182- Watch/special mention loans
Account 25183- Substandard loans
Account 25184- Doubtful loans
Account 25185- Loss loans
Structure and entries of the account 2518 are the
same as the account 2011.
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This account shall be used for recording Vietnamese
dong funds that microfinance institutions lend to domestic customers during a
long term by using funds directly held in trust for foreign entities or
persons.
Account 2519 can be subdivided into tier-3
accounts, including:
Account 25191- Pass/standard loans
Account 25192- Watch/special mention loans
Account 25193- Substandard loans
Account 25194- Doubtful loans
Account 25195- Loss loans
Structure and entries of the account 2513 are the
same as the account 2011.
Article 10. Account 281- Debts
awaiting resolution
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a) This account shall be used for reflecting loans
awaiting resolution, including loans secured by property put up as collateral
for fulfillment of the guarantor’s obligations, which await resolution; debts
related to cases awaiting trial;
b) Microfinance institutions shall have to keep a
detailed journal of loans specific to lending contracts or agreements, terms,
maturity dates, qualified borrowers and paid amounts, etc.;
c) Microfinance institutions shall move loans under
surveillance at the account 201 and 251 to this account for continued
surveillance while they are awaiting resolution.
2. Account 281 can be subdivided into tier-2
accounts, including:
Account 2811- Loans secured by the
guarantor’s collateral which are awaiting resolution
This account shall be used for reflecting loans
secured by property which is put up as collateral by the guarantor for
discharge of obligations on behalf of a borrowing customer, but have not yet
been transferred to microfinance institutions (otherwise called security or
security property).
Debit side:
- The number of
loans awaiting resolution which is increased.
Credit side:
- The number of
loans awaiting resolution which is decreased.
Debit balance: - This section reflects
unrecovered guaranteed loans awaiting resolution.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 2812- Debts associated with cases
awaiting trial
This account shall be used for recording debts
related to cases awaiting trial under the jurisdiction of law enforcement
authorities. Microfinance shall consult lending and other related documents to
refer outstanding debts associated with cases awaiting trial to this account.
Debit side:
- Debts related to
cases awaiting trial which are increased.
Credit side:
- Debts related to
cases awaiting trial which are decreased.
Debit balance: - This section reflects debts
related to cases awaiting trials under the jurisdiction of law enforcement
authorities.
Detailed accounting: Accountant may use
subaccounts for specific customers incurring debts related to cases awaiting
trial.
Article 11. Account 291-
Written-off debts
1. Accounting principles:
a) This account shall be used for recording a
microfinance institution’s loans granted to borrowing customers of which
writing off is accepted by competent regulatory authorities without having to
pay interest;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 291 can be subdivided into tier-2
accounts, including:
2911- Short-term loans
2912- Medium-term loans
2913- Long-term loans
3. Structure and entries of the account 291:
Debit side:
- Loan amounts already
written off.
Credit side:
- Borrowing
customer's debt repayment amounts.
- Loan amounts of which writing-off is accepted.
Debit balance: - This section reflects the
existing number of written-off loans of a microfinance institution.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 12. Account 299- Loan
loss provisions
1. Accounting principles:
a) This account shall be used for reflecting a
microfinance institution’s setting aside funds for provisions and treatment of
provisions against loss of loans in accordance with laws on setting aside of
funds for and use of provisions against risks arising from lending operations
of microfinance institutions;
b) In order to deal with losses incurred by
potential risks arising from lending operations and control fluctuations in
business results during an accounting period, microfinance institutions shall
have the burden of setting aside funds for provisions against loss of loans
which are accounted for as their expenses;
c) Microfinance institutions must keep a journal of
provisions specific to loans and borrowers;
d) Setting aside of funds for and reversal of
provisions against loss of loans and disposal of irrecoverable debts must
conform to existing laws on setting aside of funds for and use of provisions
against losses incurred from lending operations of microfinance institutions.
2. Account 299 can be subdivided into tier-2 and
tier-3 accounts, including:
2991- Provisions against loss of loans granted to
microfinance customers
29911- Specific provisions
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2992- Provisions against loss of loans granted to
other borrowing customers
29921- Specific provisions
29922- General provisions
2993- Provisions against loss of loans granted by
using funds held in trust
29931- Specific provisions
29932- General provisions
2994- Provisions against loss of debts awaiting
resolution
29941- Specific provisions
29942- General provisions
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29951- Specific provisions
29952- General provisions
3. Structure and entries of the account 299:
Debit side:
- Provisions
against loss used for treating loan risks.
- Reversal of the surplus of provisions already created in accordance with
regulations in force.
Credit side:
- Already created
provisions charged as expenses.
Credit balance: - This section reflects
existing provisions against loss of loans of a microfinance institution.
Detailed accounting: Accountant may use one
subaccount for this account.
Article 13. Account 301-
Tangible fixed assets
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This account shall be used for recording the
existing value, increase or decrease of all tangible fixed assets of a
microfinance institution according to their historical costs.
Accountant may record entries on this account in
compliance with the Vietnamese Accounting Standard No. 03 – Tangible fixed
assets. Management, use and depreciation of fixed assets shall conform to the
financial regime adopted by the Ministry of Finance, including:
a) Tangible fixed assets are those assets in
physical form that a microfinance institution controls and uses for production,
commercial or other purposes in accordance with standards for recording of
tangible fixed assets prescribed in laws on management, use and depreciation
thereof.
Fixed assets are those having independent structure
or separate parts linked in a system for performance of one or several
functions to the extent that the entire system is unable to operate in case of
lack of any of such part. In this case, an asset can be considered as a fixed
asset if it meets all four standards, including:
- It is certain that future economic benefits are
gained from use of these assets;
- Historical costs of assets must be determined in
a reliable manner;
- The useful life is more than 1 (one) year;
- They must have value in conformance to
regulations in force.
If a system composed of separate parts linked
together of which the useful life cycle is different remains able to perform
its main function in case of lack of any of such part, but it and its parts
need to be separately managed to meet managerial demands while conforming to
all of 4 standards mentioned above, it must be considered as independent
tangible fixed assets;
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- Historical cost of tangible fixed assets acquired
through the procurement process, including: Purchase price (excluding trade
discounts and promotional discounts), taxes (excluding tax refunds) and costs
directly associated with making such asset ready for use, such as site
preparation costs, initial shipping, loading, unloading costs, installation and
testing costs (minus (-) gains from products or wastes collected from
commissioning tests), expert fees and other directly associated costs. Loan
interest costs incurred from purchase of completed fixed assets (fixed assets
immediately in use without having to be installed or tested for construction
purposes) shall not be capitalized into historical costs of these assets.
+ Historical costs of purchased tangible fixed
assets for which deferred payments are made: They are deemed the price of a
purchased fixed asset that is paid immediately at the time of purchase plus
other directly associated costs as of the time when such asset is made ready
for use (excluding tax refunds). The difference between the buy price paid in
arrears and the one paid immediately is accrued into manufacturing and business
expenses over maturity periods.
+ Historical costs of fixed assets which are real
property: When purchasing real property, the accounting unit must distinguish
value of land use right from value of land-attached property in accordance with
laws. Portion of value of land-attached property is recorded as tangible fixed
asset; value of land use right is accounted for as intangible fixed asset or
prepaid expenses as the case may be in accordance with laws.
- Historical costs of tangible fixed assets which
are acquired after the completed capital construction process.
+ Historical costs of fixed assets which are
contracted out: These are the price at which all financial obligations arising
from construction projects are settled as per laws, other direct associated
expenses and registration fees (if any).
+ Self-constructed or self-made tangible fixed
assets:
Historical costs of self-constructed fixed assets
are value of finalization of financial obligations arising from projects for
construction thereof when being put in use. If fixed assets have already
been brought into operation, but have not been financially finalized yet,
microfinance institutions can account for increases in historical costs of fixed
assets at the temporarily calculated price, based on actual construction
expenses. After the financial finalization of capital investments is approved,
in case of any difference arising in comparison to value of fixed assets which
has been temporarily calculated, accountants may make increasing or decreasing
adjustments in historical costs of fixed assets.
Historical costs of self-made tangible fixed assets
are the actual cost price of tangible fixed assets plus (+) expenses directly
associated with making fixed assets ready for use.
+ In both cases mentioned above, historical costs
of fixed assets are defined as installation costs and test run costs less value
of products recovered from commissioning and manufacturing tests. Microfinance
institutions shall not be allowed to include internal interest amounts and
unreasonable expenses, such as costs incurred from raw ingredient or input
material wastes, labor and other costs that are overspent during the process of
self-construction or self-production, in historical costs of tangible fixed
assets
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Historical cost of a tangible fixed asset purchased
by a swap between it and the similar one, or possibly acquired due to sale
thereof in exchange for the right to own another similar asset (the similar
asset is an asset having similar functions in the same business sector and
equivalent value). In this case, there is none of losses or
profits recorded in the swap process. Historical cost of the received fixed
asset is calculated by the residual value of the fixed asset in exchange.
- Historical cost of the allocated and transferred
tangible fixed asset includes: The residual book cost of the fixed
asset that a microfinance institution allocates or transfers, or cost thereof
determined according to the actual assessment by the Handover Committee or a
professional valuation organization in accordance with laws, directly associated
expenses, such as transportation, handling, upgradation, installation,
commissioning testing costs and registration fees (if any), etc., which the
recipient of such asset must pay till the date on which such fixed asset is
made ready for use.
- Historical cost of the tangible fixed asset
acquired by receiving contributed capital or taking back contributed capital is
the cost on which founding members or shareholders determine by consensus; on
which the microfinance institution and contributor of capital agrees; or which
a professional body determines in accordance with laws and by common consent
from founding members or shareholders.
- The historical cost of a fixed asset existing due
to discovery of the surplus number thereof, offered, gifted or donated:
This is the cost determined according to the actual assessment by the
Handover Committee or a professional valuation body; and costs that the asset
recipient must pay when making it ready for use, including: Transportation,
handling, installation, commissioning test costs and registration fees (if
any);
c) In case of purchase of fixed assets, including
homes, architectural objects associated with the land use right, it is
obligatory that value thereof recorded as historical costs of tangible fixed
assets (A/C 301) and value of land use rights must be recorded as separate
entries in historical costs of intangible fixed assets (A/C 302);
d) Calculation and depreciation of fixed assets
shall be subject to the Ministry of Finance’s regulations on management, use
and depreciation of fixed assets;
dd) Microfinance institutions may change historical
costs of tangible fixed assets in accordance with laws on management, use and
depreciation of fixed assets and other relevant ones;
e) In any cases where increases or decreases in
fixed assets are made, accountants must prepare notes of transfer, sale or
liquidation sale of fixed assets, and follow other prescribed procedures;
g) In all cases where fixed assets of a
microfinance institution are decreased due to disposal, liquidation sale, loss
or discovery of deficit after stocktaking, transfer to other entities and
demolition or disassembly of one or several parts thereof, etc., accountants
must carry out all required procedures and correctly identify losses and revenues
(if any). Based on related vouchers, accountants must record bookkeeping
entries in specific cases as follows:
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- Fixed assets sold for liquidation purposes are
those assets damaged to the extent of being unusable, those fixed assets that
are technically obsolete or do not conform to operational and business
requirements. Whenever there is any fixed asset needing to be sold for
liquidation purposes, microfinance institutions must issue decisions on
liquidation sale and establishment of Fixed Asset Liquidation Committee. This
Committee shall undertake the task in liquidation sale of these assets
according to regulations on regulatory documentation requirements and
procedures for liquidation, and make a report on such liquidation sale.
Bookkeeping bases include the liquidation report and other vouchers related to
revenues and expenses arising from such liquidation sale;
h) Causes of any surplus or deficit of fixed assets
need to be identified in all cases. Based on “Fixed asset inventory
report" and conclusions of the Inventory Committee, accountants can
account for the followings in an accurate, timely and cause-specific manner:
- In case of detecting surplus of fixed assets:
+ owing to being left outside of accounting books
(not yet recorded in accounting books), accountants must consult fixed asset
records to enter an increase in specific cases.
+ due to being determined as those under the
control of other units, accountants must promptly inform this to the owners of
such assets. Before any action is taken to deal with such situation,
accountants must consult inventory documents and records to take temporary
control and custody of these assets.
+ due to failure to identify their owners,
accountants must record increases in other income according to reasonable value
of these assets.
- Actions to be taken in case of discovery of
deficit of fixed assets include identifying causes of such deficit, defining
who will be responsible for such deficit and dealing with this situation in
accordance with laws.
Based on “Report on treatment of deficient fixed
assets" which has already been approved and fixed asset documents or
records, accountants must determine their historical cost and depreciated value
as a basis to record any decrease in these assets, and carry out the physical
treatment of the residual part of these assets. Pursuant to decisions on how to
treat these assets, accountants can enter them into relevant accounts;
i) Each fixed asset with its specifications must be
recorded in detail according to data about its classification type, locations
for its storage, use and management as specified in the “fixed asset log”.
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3011- Residential homes and architectural objects
3012- Machinery and equipment
3013- Means of transportation and transmission
3014- Administrative equipment and tools
3019- Other tangible fixed assets
3. Structure and entries of the account 301:
Debit side:
- Historical costs
of tangible fixed assets increased due to completed commissioning, transfer and
operation of capital construction projects, procurement, acceptance of
contributed capital, reception of allocated ones, reception of these assets as
gifts, donations, or discovery of surplus of any of such assets.
- Increasing adjustments in historical costs of fixed assets which are made
owing to construction, additional furnishment or alteration, alteration or
improvement of existing ones.
- Increasing adjustments in historical costs of fixed assets which are made
owing to revaluation.
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- Historical costs of fixed assets decreased due to disassembly of one or
several parts of these assets.
- Decreasing adjustments in historical costs of fixed assets which are made
owing to revaluation.
Debit balance: - Historical costs of
existing tangible fixed assets of a microfinance institution.
Detailed accounting: Accountants can use
subaccounts for specific tangible fixed assets.
Article 14. Account 302- -
Intangible fixed assets
1. Accounting principles:
This account shall be used for recording the
existing value of, any increase or decrease in, all tangible fixed assets of a
microfinance institution according to their historical costs.
Recording bookkeeping entries on this account must
adhere to the Vietnamese Accounting Standard No. 04 – Intangible fixed assets.
Management, use and depreciation of fixed assets shall conform to the financial
regime adopted by the Ministry of Finance, including:
a) Intangible fixed assets are those assets which
are non-physical, but can be valued, under the control of a microfinance
institution for production, business and service supply purposes, or for hire,
and meet standards for recognizing intangible fixed assets. If an intangible
asset meets 4 standards specified in point a of clause 1 of Article 13 herein,
it will be considered as an intangible fixed asset;
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- Historical cost of an intangible fixed asset
refers to total cost that a microfinance institution needs to be spent to
acquire it till the proposed time of commencement of use of that asset.
- Historical cost of an intangible fixed asset
which is purchased according to deferred, instalment payment terms, or under a
swap contract, or is given, gifted, donated, received as capital contributed to
joint venture entities, taken back as contributed capital or due to discovery
of surplus thereof, etc. shall be determined in the same manner as tangible
fixed assets.
- Historical cost of an intangible fixed asset
which is land use right is the sum paid to obtain legal land use right
(including costs paid to transferors or costs incurred from compensation for
and clearance of project sites, site leveling or registration fees, etc.), or
to fulfill agreements between capital-contributing parties. Defining land use
right as an intangible fixed asset must be subject to regulations laid down in
relevant laws.
- Costs incurred to bring future economic benefits
to microfinance institutions, including costs incurred from establishment of a
microfinance institution, staff training costs or advertising costs arising
during the period before operation of newly-established microfinance
institutions, or costs of relocation, shall be recognized as during-period
production and business costs in accordance with existing regulations, not as
intangible fixed assets.
- Costs associated with intangible fixed assets
arising after being initially recognized must be recorded as during-period
production and business costs, and may be recorded as increases in historical
costs of these assets if they meet both requirements, including:
+ Costs incurred are likely to enable fixed assets
to bring about future economic benefits more than the level of their
initially-appraised operation;
+ Costs are identified firmly and closely
associated with specific intangible fixed assets;
c) Calculation and depreciation of a fixed asset
shall be subject to laws;
d) Any change in historical costs of intangible
fixed assets; increases, decreases, disposal or liquidation sale, discovery of
surplus or deficit of these assets after completion of the stocktaking process
shall be subject to regulations the same as those applied to tangible fixed
assets.
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2. Account 302 can be subdivided into tier-2
accounts, including:
3021- Land use right
3022- Computer software
3029- Other intangible fixed assets
3. Structure and entries of the account 302:
Debit side:
- Increased
historical costs of intangible fixed assets.
Credit side:
- Decreased
historical costs of intangible fixed assets.
Debit balance: - Historical costs of
existing tangible fixed assets of a microfinance institution.
Detailed accounting: Accountants can use
subaccounts for specific intangible fixed assets.
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1. Accounting principles:
a) This account shall be used for recording the
existing value of, any increase or decrease in, all fixed assets acquired under
finance leases of a microfinance institution according to their historical
costs;
b) Recording entries in this account must adhere to
the Vietnamese Accounting Standard No. 06 – Asset lease:
- Finance lease refers to a form of asset lease
under which the lessor transfers a large part of risks and interests associated
with ownership of the leased asset to the lessee. Ownership of such
leased asset may be transferred at end of the lease term.
- Below are cases usually leading to finance
leases, including:
+ The lessor transfers ownership of the leased
asset to the lessee after expiration of the lease term;
+ At the time of initiation of a finance lease, the
lessee may choose to purchase the leased asset at the price lower than the
reasonable price at the end of lease term;
+ The term of lease of a fixed asset must account
for a large part of the economic useful life of such asset, irrespective of
whether ownership of such asset is transferred;
+ At the time when an asset lease begins, the
present value of rental payment must at least account for a large (equivalent)
part of reasonable value of the released asset;
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- An asset lease shall be considered as a financial
lease contract if it meets at least one of three (3) requirements mentioned
hereunder:
+ The lessee cancels the contract and compensates
the lessor for any loss arising from cancellation;
+ Incomes or losses arise from any change in the
reasonable residual value of the leased asset associated with the lessee;
+ The lessee is capable of renewing the asset lease
under which the rent charge is lower than the fair market rental value. In
particular, the lease under which the leased asset is the land use right shall
be deemed as the operating lease;
c) Although a fixed asset rented under a finance
lease is an asset not yet owned by a microfinance institution, the microfinance
institution shall have obligations and responsibilities to manage and treat it
like its own asset;
d) Value of a fixed asset under finance lease must
be entered in the account 303 “Fixed assets acquired under finance lease”
according to its historical cost. Accountant must keep detailed record of
historical costs of fixed assets according types and characteristics of
specific fixed assets. Historical costs] of a fixed asset under finance
lease can be determined as follows:
- Historical cost of a fixed asset acquired under a
finance lease is recorded as the reasonable value of the leased asset, or is
defined as the present value of the minimum payment of the rent charge (if the
reasonable value is greater than the present value of the minimum payment of
the rent charge) plus the initial cost directly associated with the finance
lease transaction. If the input VAT is deducted, the present value of the
minimum payment of the rent charge shall not include the VAT amount payable to
the lessor.
When calculating the present value of such minimum
payment for the rental of an asset, a microfinance institution may use the
implicit interest rate, the interest rate specified in the lease or the
marginal interest rate.
- The non-deductible amount of input VAT on a fixed
asset under a finance lease shall be regulated as follows:
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+ If the input VAT is paid with installments, it
shall be charged as during-period production and business expenses
corresponding to respective entries of depreciated costs of the leased
asset.
- The debt incurred from a finance lease that is
posted as a liability entry shall not include the input VAT.
- Value of fixed assets under operating leases
shall not be posted on this account;
c) Calculation and depreciation of fixed assets of
this kind shall be subject to laws.
The lessee shall be responsible for regularly
calculating and distributing the depreciation value of fixed assets under
finance leases into production and business costs according to the depreciation
regime conformable to the depreciation regime applied to the asset of the same
type under the ownership of the microfinance institution. If
it is not certain that the lessee will be granted ownership of a leased asset
after the lease term expires, the leased asset will be depreciated according to
the lease term that is shorter than its useful life;
g) Each fixed asset under a finance lease with its
specifications must be recorded in detail according to data about its
classification type, locations for its storage, use and management as specified
in the “fixed asset log”.
2. Account 303 can be subdivided into tier-2
accounts, including:
3031- Tangible fixed assets hired under finance
leases
3032- Intangible fixed assets hired under finance
leases
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Debit side:
- Increased
historical costs of fixed assets hired under finance leases.
Credit side:
- Decreased
historical costs of fixed assets under finance leases that are returned to
lessors on expiry or bought back as fixed assets of the microfinance
institution.
Debit balance: - Historical costs of
existing fixed assets under finance leases that a microfinance institution
hires.
Detailed accounting: Accountants shall be
obliged to keep track of specific fixed assets hired under finance leases by using
subaccounts.
Article 16. Account 305-
Depreciation of fixed assets
1. Accounting principles:
a) This account shall deal with any increase or
decrease in the depreciation and cumulative depreciation value of fixed assets
during their useful life owing to fixed asset and other increases, decreases or
depreciations in fixed assets;
b) In principle, all fixed assets of a microfinance
institution used for business purposes (even including assets not yet put to
use, unnecessary and awaiting liquidation) must be depreciated according to
applicable regulations. Depreciation of fixed assets used for
business purposes shall be accounted for as operating expenses during an
accounting period; depreciation of fixed assets not yet put to use, unnecessary
and awaiting liquidation shall be recorded as other expenses. In special cases
where depreciation is not required, microfinance institutions shall have to
comply with applicable laws. In cases where fixed assets are used for operating
projects or welfare purposes, their depreciation shall not be accounted for as
operating expenses but as depreciation of fixed assets, and shall be recorded
as a decrease in funding for formation of these assets;
c) Based on regulations of laws and administrative
requirements of a microfinance institution, accountants may decide on a
depreciation method in compliance with legislative regulations which is
appropriate for each fixed asset in order to boost business operations, ensure
the fast and full recovery of capital and relevance to the capability of
covering costs of that microfinance institution.
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d) The depreciation period and the fixed asset
depreciation method must be reviewed at least the end of each fiscal year. If
the estimated useful life of an asset has a vast difference from the previously
estimated one, the depreciation period must be changed accordingly. The
fixed asset depreciation method may be changed whenever there is any
significant change in the method of estimation of recoverability of economic
interests from a fixed asset. If this case happens, adjustments in depreciation
costs in the current and subsequent years shall be required, and must be
explained in financial statements;
dd) If a fixed asset has been fully depreciated
(capital invested in it has been fully recovered), but is still in use for
business purposes, depreciation on such asset shall not be continued.
Meanwhile, if a fixed asset not yet fully depreciated (capital invested in it
fully recovered) has been damaged or needs to be liquidated, it shall be
mandatory to determine causes of that situation and responsibilities of the
collective or individual for the purpose of charging compensations and claiming
the remaining value of the asset not yet recovered, and if any compensation is
not made, use proceeds from liquidation of such asset as compensations of which
the amounts are subject to the decision granted by the microfinance
institution’s leadership;
e) As for intangible fixed assets, depending on
their useful timelength, depreciation thereof may begin from the date of
commencement of their use (specified in a contract, a commitment or a decision
of a competent entity). In particular, depreciation on intangible fixed assets
which are rights to use land shall be allowed only if the period of use thereof
is determined. Otherwise, such depreciation shall not be allowed;
g) As for fixed assets hired under finance leases
during their useful life, lessees must charge depreciation on these assets
within the lease term as expenses or security for the full recovery of
investment capital in these assets.
2. Account 305 can be subdivided into tier-2
accounts, including:
3051- Depreciation of tangible fixed assets
3052- Depreciation of intangible fixed assets
3053- Depreciation of fixed assets hired under
finance leases
3. Structure and entries of the account 305:
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Credit side:
- Depreciated
value of fixed assets increased due to depreciation of these assets.
Credit balance: - Cumulative value of
depreciation of fixed assets existing at a microfinance institution.
Detailed accounting: Accountants can use
subaccounts designed for recording respective fixed assets.
Article 17. Account 311- Tools
and instruments
1. Accounting principles:
a) This account shall be intended for reflecting
the existing value of, the increases and decreases in, tools and instruments of
microfinance institutions. Tools and instruments recorded in this account
are means of labor that do not meet standards regarding value and useful period
required for fixed assets;
b) Receipt, dispatch and storage of tools and
instruments shall be recorded in the Account 311 according to their historical
costs. Principles of determination of historical costs of received tools and
instruments which are subject to regulations the same as those set out in the
accounting standard of “Inventories” shall be as follows:
Historical costs of purchased tools and instruments
are defined as invoiced purchase prices, non-refundable taxes and other costs
directly associated with these tools and instruments (if any). The
price of a tool or instrument moved out of the warehouse shall be determined
according to the specific identification or weighted mean method. Once a
costing method is chosen, the microfinance institution must ensure that it is
used consistently during the entire accounting period;
c) Microfinance institutions must recognize tools
and instruments having minor value that are dispatched from warehouses for
commercial uses as administrative expenses in a one-time manner;
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2. Structure and entries of the account 311:
Debit side:
- Real value of
tools and instruments received in warehouses.
- Real value of surplus tools and instruments discovered after
stocktaking.
Credit side:
- Real value of
tools and instruments dispatched from warehouses for use in business
transactions.
- Trade discounts obtained upon purchase of tools and instruments.
- Value of tools and instruments returned to or discounted by sellers.
- Value of tools and instruments found missing after stocktaking.
Debit balance: - Real value of tools and
instruments currently in stock of a microfinance institution.
Detailed accounting: Accountants may use
subaccounts for specific groups or types of tools and instruments.
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1. Accounting principles:
a) This account shall be used for reflecting the
existing value of, the increases and decreases in, input materials of
microfinance institutions. Input materials are objects of labor used in
business transactions of microfinance institutions, including printing paper,
stationery and office supplies, other cheap and perishable things;
b) Accountants may keep record of receipt, dispatch
and storage of tools and instruments in the Account 313 according to their
historical costs. Principles of determination of historical costs of received
tools and instruments which are subject to regulations the same as those set
out in the accounting standards of “Inventories” shall be as follows:
Historical costs of purchased tools and instruments
are defined as invoiced purchase prices, non-refundable taxes and other costs
directly associated with bought-in materials (if any). The price of
input material moved out of the warehouse shall be determined according to the
specific identification or weighted mean method. Once a costing method is
chosen, the microfinance institution must ensure that it is used consistently
during the entire accounting period;
c) Recording of input materials that are not under
a microfinance institution's ownership shall not be allowed, including those of
which custody is authorized to the microfinance institution, etc.
2. Structure and entries of the account 313:
Debit side:
- Real value of
input materials received in warehouses.
- Value of input materials found surplus after stocktaking.
Credit side:
- real value of
raw or input materials dispatched from warehouses for business uses.
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- Trade discounts obtained from purchase of input materials.
- Value of input materials found lost after stocktaking.
Debit balance: - Real value of input
materials currently in stock of a microfinance institution.
Detailed accounting: Accountants may use
subaccounts for specific groups or types of tools and instruments.
Article 19. Account 321-
Capital construction in progress
1. Accounting principles:
a) This account shall be designed for reflecting
expenditures on implementing capital construction projects (including costs of
purchase of fixed assets, new construction, repair, renovation or expansion of
construction projects) and the financial finalization of capital construction
projects. This account shall only be used during the capital construction
period for recognizing input materials, tools and equipment intended for
capital construction activities.
b) Expenditures on implementing capital
construction projects (simply called capital construction expenditures) are
defined as total costs necessary for new construction, repair, renovation,
expansion or technical refurbishment of construction works. Capital
construction expenditures shall be determined based on workload, set of
economic-technical norms and criteria and state policies, must address
objective market elements over periods of time and must be implemented
according to regulations on capital construction management. Capital
construction expenditures shall include:
- Construction cost;
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- Compensation, support and resettlement cost;
- Project management cost;
- Investment and construction consulting cost;
- Others.
The Account 321 may contain details of works or
project items, each of which must record entries of contents of capital
construction expenditures which are posted in a cumulative manner from the date
of commencement to the date of completion, commissioning and transfer for
use;
c) If fixed asset projects have already been
brought into operation, but financial finalizations of these projects have not
been completed yet, microfinance institutions can account for increases in
historical costs of fixed assets according to their temporary value, based on
actual construction expenses. After the financial finalization of capital
investments is approved, in case of any difference arising in comparison to
value of fixed assets which has been temporarily calculated, accountants may
make increasing or decreasing adjustments in historical costs of fixed assets;
d) Costs incurred from repair, servicing and
maintenance of normal operations of fixed assets shall be directly charged to
business expenses within the accounting period. As for fixed assets that must
be repaired, serviced or maintained periodically in conformance to technical
requirements, accountants may set aside funds for provisions against accounts
payable and charge them in advance to business expenses in order to cover costs
of any repair or maintenance activities that may arise;
dd) In case investment projects are terminated,
microfinance institutions must carry out the liquidation and recover costs
already arising from these projects. The difference between actual costs and
proceeds from such liquidation must be recorded as other expenses or may be
recovered after determination of compensating responsibilities of involved
organizations and individuals.
2. Account 321 can be subdivided into tier-2 and
tier-3 subaccounts, including:
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3212- Capital construction costs
32121- Project costs
32122- Input materials used for capital
construction
32123- Manpower costs
32129- Other costs
3213- Major repairs of fixed assets
3. Structure and entries of the account 321:
Debit side:
- Costs of
investment in capital construction, purchases and major repairs of fixed assets
(including tangible and intangible fixed assets).
- Costs of renovation and improvement of fixed assets.
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Credit side:
- Value of fixed
assets acquired through capital construction and purchase, and already
completed and brought into operation.
- Value of eliminated projects and costs relating to approval of elimination of
these projects which are carried forward once the financial finalizations of
these projects are approved.
- Value of major repairs of fixed assets already completed and carried forward
once the financial finalization of each repair is approved.
- Carry-forward of costs incurred immediately after the initial recording of
fixed assets in relevant accounts.
Debit balance: - Total costs of investment
projects for construction and major repairs of fixed assets in progress at end
of an accounting period.
- Value of investment projects for construction and major repairs of fixed
assets at end of an accounting period which have not been transferred for
operation, or of which their financial finalizations have not been approved
yet.
Detailed accounting: Accountants may use
subaccounts for specific projects or project items.
Article 20. Account 351 -
External receivables
1. Accounting principles:
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b) Microfinance institutions must keep a detailed
record of each debtor and debt amount;
c) In order to post subaccounts on this account,
accountants must classify debts likely to be repaid by due dates, doubtful
debts or bad debts that can hardly be recovered as sufficient grounds for
determining the amounts set aside for provisions against bad debts in
accordance with laws, or taking measures to treat bad debts;
2. This account may have balances on the Credit
side. Balances on the Credit side reflect the sums received in advance or the
sums already collected which are greater than the sums receivable (in special
cases and in detailed entries of specific receivables).
3. Account 351 can be subdivided into tier-2
accounts, including:
Account 3511- Receivables from provision of
financial consulting services
This account is used for reflecting amounts that
must be collected from providing financial counseling services for customers in
accordance with laws.
Debit side:
- Amounts
receivable from provision of financial counseling services.
Credit side:
- Amounts
receivable from provision of financial counseling services that have already
been collected.
Debit balance: - This section reflects
amounts receivable from provision of financial consulting services that are
currently available at a microfinance institution.
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Account 3512- Receivables from provision of
authorized collection, payment and money transfer services
This account is used for reflecting amounts that
must be collected from providing authorized collection, payment and money
transfer services for customers in accordance with laws.
Debit side:
- Amounts
receivable from providing authorized collection, payment and money transfer.
Credit side:
- Amounts
receivable from providing authorized collection, payment and money transfer
that have already been collected.
Debit balance: - This section reflects
amounts receivable from provision of authorized collection, payment and money
transfer services that are currently available at a microfinance institution.
Detailed accounting: Accountants can use
subaccounts relevant to specific customers.
Account 3513- Receivables from insurance
agent services
This account is used for reflecting amounts
receivable from provision of insurance agent services in accordance with laws.
Debit side:
- Amounts
receivable from acting as insurance agents.
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Debit balance: - This section reflects
amounts receivable from insurance agent services that are currently available
at a microfinance institution.
Detailed accounting: Accountants can use
subaccounts relevant to specific customers.
Article 21. Account 353- VAT
deductibles
1. Accounting principles:
a) This account shall be used for reflecting input
VAT deductibles, VAT amounts already deducted and VAT amounts to be deducted at
microfinance institutions;
b) Accountants shall be required to keep a separate
record of deductible and non-deductible input VAT amounts. In case
where it is impossible to do so, the input VAT amount shall be recorded in the
Account 353. At the end of an accounting period, accountants must determine
deductible or non-deductible input VAT amounts in accordance with laws on VAT;
c) The non-deductible input VAT shall be charged to
value of purchased assets or expenses in specific cases;
d) The determination of the deductible input VAT
amounts, preparation of tax returns, tax finalization and payment must conform
to laws on VAT.
2. Structure and entries of the account 353:
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Credit side:
- Input VAT
already deducted.
- Carry-forward of non-deductible input VAT.
- Input VAT on goods that are purchased but returned or discounted.
- Input VAT refunds.
Debit balance: - This section reflects the
remaining amount of input VAT to be deducted, input VAT amounts that are refunded,
but not yet paid by the State Budget to microfinance institutions.
Detailed accounting: Accountants may use one
subaccount for this account.
Article 22. Account 359-
Provisions for bad debts
1. Accounting principles:
a) This account is used for reflecting funding for,
treatment and reversal of allowance for uncollectible accounts in accordance
with laws;
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c) Microfinance institutions must create provisions
for bad debts in compliance with regulations on the applicable financial
regime. The setting side of funds for or reversal of provisions for bad debts
must happen as at the financial reporting date.
- In case where a provision for bad debts that is
set at the end of an accounting period is greater than the one specified in the
accounting book, the positive difference between them shall be recorded as an
increase in provisions and administrative expenses.
- In case where a provision for bad debts that is
set at the end of an accounting period is less than the one specified in the
accounting book, the negative difference between them shall be recorded as a
decrease in provisions and administrative expenses.
2. Account 359 can be subdivided into tier-2
subaccounts, including:
3591- Provisions for bad debts
3. Structure and entries of the account 359:
Debit side:
- Using these
provisions for treating debt risks.
- Reversal of the surplus of provisions already created in accordance with
regulations in force.
Credit side:
- Already created
provisions charged as expenses.
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Detailed accounting: Accountants may use one
subaccount for this account.
Article 23. Account 362- Other
receivables
1. Accounting principles:
This account shall be used for making latest
updates on payment of debts that have to be recovered, including: Advance
payments or other receivables, e.g. The deficient value of assets found
without causes and awaiting resolution; receivables related to material
compensations for loss or damage of raw materials, goods or capital, etc.
through fault of individuals or collectives according to the decision on
compensation; amounts already spent, but not approved by competent entities;
deposits, pawns and pledges; receivables other than those mentioned above.
2. This account may have balances on the Credit
side. The balances on the Credit side indicate that the amounts already
collected are greater than the amounts to be collected.
3. Account 362 can be subdivided into tier-2 and
tier-3 subaccounts, including:
Account 3621- Security deposits
This account is used for reflecting amounts that
microfinance institutions leave as security deposits at other entities for use
in economic, credit, etc. relationships.
Debit side:
- Amounts already
left as security deposits.
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- Amounts treated by transferring them to other relevant accounts.
Debit balance: - This section reflects
amounts left as security deposits at microfinance institutions.
Detailed accounting: Accountants can use
subaccounts relevant to specific customers receiving security deposits.
Account 3622- Amounts lost owing to
corruption or abuse of power, lost or deficient sums or assets awaiting
resolution
This account is used for reflecting amounts lost
owing to corruption, abuse of power, sums or assets awaiting resolution lost or
deficient without cause, which await decisions on possible actions.
Debit side:
- Amounts lost
owing to corruption or abuse of power, lost or deficient sums or assets.
Credit side:
- Amounts already
collected or treated by transferring them to other relevant accounts.
Debit balance: - This section reflects
amounts lost owing to corruption, abuse of power, lost or deficient sums or
assets awaiting resolution, which are available at microfinance institutions.
Detailed accounting: Accountants may use
subaccounts recording amounts lost owing to corruption or abuse of power, lost
or deficient sums or assets awaiting resolution.
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This account is used for reflecting intracompany receivables
of a microfinance institution’s staff, including amounts lost owing to
corruption, abuse of power, sums or assets awaiting resolution that are lost or
deficient or compensations under intracompany staff's payment obligations, and
other prepaid payments, etc.
Account 36231- Compensations under the staff’s
payment obligations
This account is used for reflecting receivables
regarding material compensations for any loss, damage, etc. at the staff’s
fault for which they are liable under existing regulations.
Debit side:
- Amounts of
material compensation for loss or damage at the staff's fault of which causes
are clearly defined, and which is subject to written resolution decisions.
Credit side:
- Amounts already
collected or treated by transferring them to other relevant accounts.
Debit balance: - This section reflects the
remaining amounts of material compensation to be collected for loss or damage
at fault of a microfinance institution's staff.
Detailed accounting: Accountants may use
subaccounts relevant to receivables of particular kinds.
Account 36232- Operating advances
This account is used for reflecting advances or
prepayments to staff for use in provision of services and state of payment
thereof.
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Credit side:
- Advances already
paid.
- Prepaid amounts not used up and going back to funds.
Debit balance: - This section indicates
advance amounts not yet paid by a microfinance institution.
Detailed accounting: Accountants may use
subaccounts relevant to beneficiaries of these advances.
Account 36233- Prepayment of staff’s salaries
and travel fees
This account is used for reflecting advance
payments on salaries and travel fees to staff members, and the state of payment
thereof.
Debit side:
- Amounts already
prepaid to staff.
Credit side:
- Advance amounts
already paid.
- Prepaid amounts not used up which go back to funds or are subtracted from
salaries or wages.
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Detailed accounting: Accountants may use
subaccounts relevant to beneficiaries of these advances.
Account 36234- Internal receivables, not
elsewhere classified (NEC), from intracompany staff
This account is used for reflecting debts that a
microfinance institution's staff owes, other than those already accounted for
in appropriate accounts.
Debit side:
- NEC amounts
receivable from intracompany staff.
Credit side:
- NEC amounts
receivable that intracompany staff has already paid.
Debit balance: - This section reflects NEC
amounts receivable that intracompany staff has not already paid yet.
Detailed accounting: Accountants may use
subaccounts relevant to receivables of particular kinds.
Account 3629- NEC receivables
This account is used for reflecting a microfinance
institution’s receivables other than those already accounted for in appropriate
accounts.
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Credit side:
- NEC amounts
receivable that have already been paid.
Debit balance: - This section reflects NEC
receivables that currently exist at microfinance institutions.
Detailed accounting: Accountants may use
subaccounts relevant to NEC receivables.
Article 24. Account 366-
Project-related expenses
1. Accounting principles:
a) This account shall be designed for reflecting
money spent on projects in order to perform economic, political and social
duties assigned by the State or sponsors to microfinance institutions and for
non-profit purposes of microfinance institutions. Project-related expenses
shall be covered by funds for projects allocated by the State Budget, grants or
aids that are deemed non-refundable after completion of these projects under
terms and conditions of written agreements;
b) Microfinance institutions must keep logbook
entries of project-related expenses over accounting years;
c) The project-related expenses in accounting
reports must match and be consistent with those mentioned in cost estimates,
and these expenses recorded in accounting books must agree with those specified
in vouchers and financial statements.
2. Account 366 can be subdivided into tier-2
subaccounts, including:
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3662- Project execution expenditures
3. Structure and entries of the account 366:
Debit side:
- Actual
project-related expenditures.
Credit side:
Expenditures on
projects in violation of regulations that are not approved and must be charged
off and recovered.
- Expenditures on projects with the approved final accounts of project costs.
Debit balance: - Expenditures on projects
without final accounts or with final accounts not yet approved, which are
currently available at microfinance institutions.
Detailed accounting: Accountants can use
subaccounts relevant to specific projects.
Article 25. Account 381- Other
assets
1. Accounting principles:
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b) Entries are recorded in the prepaid expense
account, including:
- Prepaid expenses related to infrastructure leases
and fixed asset operating leases (e.g. rights to use land, offices and others)
for business purposes in multiple accounting periods;
- Expenses for purchase of insurance policies (e.g.
fire and explosion insurance, insurance for civil liabilities of vehicle
owners, car body insurance, property insurance, etc.), and fees paid in a
one-off manner by microfinance institutions in different accounting
periods;
- Tools, instruments used for business purposes in
different accounting periods;
- Expenses for repair of fixed assets arising one
time and of great value, which are not paid in advance, and distributed for not
more than 3 years;
- Expenses for disposal of assets put up as
collateral for debts;
- Other prepaid expenses for business operations in
multiple accounting periods;
- Assets other than the abovementioned;
c) Calculation of prepaid expenses and distribution
thereof into expenses arising over accounting periods must be based on the
nature and amount of each expense so that the proper method and criteria are
selected in compliance with laws;
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Account 3811- Collateral pending disposition
This account shall be designed for reflecting the
value of assets used as collateral for fulfillment of the guarantor’s
obligations which are transferred to microfinance institution pending
disposition. Microfinance institutions must hold all documents
evidencing legitimate ownership of these assets.
Debit side:
- Value of assets
as substitute for discharge of the guarantor’s obligations transferred to
microfinance institutions of which disposition is pending.
Credit side:
- Value of assets
as substitute for discharge of the guarantor’s obligations transferred to
microfinance institutions which have already been disposed of.
Debit balance: - This section reflects value
of assets as substitute for discharge of the guarantor’s obligations
transferred to microfinance institutions of which disposition is pending at
microfinance institutions.
Detailed accounting: Accountants may use
subaccounts for specific collateral pending disposition.
Account 3812- Expenses for disposition of
collateral
This account is used for reflecting costs incurred
from disposal of collateral, including repair and maintenance of collateral,
advertising and brokerage for sale and lease of collateral and other related
costs prescribed by laws.
Debit side:
- Expenses for
disposal of assets put up as collateral for debts.
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Debit balance: - This section reflects
expenses for disposal of assets put up as collateral for debts not yet to be
recovered.
Detailed accounting: Accountants may use
subaccounts relevant to collateral of specific kinds.
Account 3813- Costs awaiting distribution
This account is used for reflecting real costs
incurred in relation to business outcomes in different accounting periods and
accrual of these costs into expenses incurred over accounting periods.
Debit side:
- Costs awaiting
distribution within an accounting period.
Credit side:
- Costs awaiting
distribution into during-period expenses.
Debit balance: - This section reflects costs
awaiting distribution into expenses.
Detailed accounting: Accountants may use
subaccounts designed for specific costs awaiting distribution.
Account 3819- Other assets
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Debit side:
- Value of other
assets increased during an accounting period.
Credit side:
- Value of other
assets decreased during an accounting period.
Debit balance: - This section reflects other
existing assets of a microfinance institution.
Detailed accounting: Accountants may use
subaccounts corresponding to other assets of specific kinds.
Article 26. Account 382-
Lending entrustment
1. Accounting principles:
a) This account shall be designed for reflecting
amounts that microfinance institutions entrust in order for institutional
trustees to lend out to borrowing customers under terms and conditions of
entrustment agreements in effect;
b) Microfinance institutions must use subaccounts
for keeping record of specific institutional trustees and trust loans of
specific kinds.
2. Structure and entries of the account 382:
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Credit side:
- Amounts that institutional trustees disburse under contracts.
Debit balance: - This section reflects trust
loans existing at microfinance institutions.
Detailed accounting: Accountants may use
subaccounts relevant to specific institutional trustees.
Article 27. Account 391-
Interest and fees receivable
1. Accounting principles:
a) This account shall be intended for reflecting
interest and fee amounts that microfinance institutions have to collect,
including:
- Interest on deposits that microfinance
institutions make at the State Bank and other credit institutions;
- Interest on investments;
- Interest receivable from lending transactions
(including interest receivable from grant of trust loans);
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- Interest receivable from other services.
b) Interest receivable which is recognized on a
time and interest-related basis under loan agreements.
c) Fees receivable may be recorded on the basis of
timelength and the actual fee amounts that must be collected over periods of
time.
d) Interest and fees receivable must represent the
accrued interest and fee amounts that microfinance institutions have charged to
revenues but have not yet been paid.
2. Account 391 can be subdivided into tier-2 and
tier-3 subaccounts, including:
3911- Interest on deposits
39111- Interest on Vietnamese-dong deposits
39112- Interest in foreign-currency deposits
3912- Interest on investments
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3914- Fees receivable
3. Structure and entries of the account 391:
Debit side:
- Interest and fee
amounts receivable that are accumulated.
Credit side:
- Interest and fee
amounts receivable that have already been paid.
Debit balance: - This section reflects the
remaining interest and fee amounts that microfinance institutions must collect.
Detailed accounting: Accountants may use
subaccounts suitable for interest and fees receivable of particular kinds.
Article 28. Account 415-
Borrowing of funds from persons, credit institutions and other entities
1. Accounting principles:
a) This account shall be designed for reflecting
amounts that microfinance institutions borrow from persons, credit institutions
or other organizations;
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2. Account 415 can be subdivided into tier-2 and
tier-3 subaccounts, including:
4151- Special loans in Vietnamese dong granted by
the State Bank
41511- Unmatured loan debts
41512- Overdue debts
4152- Special loans in Vietnamese dong granted by
domestic credit institutions
41521- Unmatured loan debts
41522- Overdue debts
4153- Vietnamese-dong loans granted by domestic
credit institutions
41531- Unmatured loan debts
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4154- Vietnamese-dong loans granted by domestic
entities and persons
41541- Unmatured loan debts
41542- Overdue debts
4155- Vietnamese-dong loans granted by foreign
entities and persons
41551- Unmatured loan debts
41552- Overdue debts
4156- Foreign-currency loans granted by foreign
entities and persons
41561- Unmatured loan debts
41562- Overdue loan debts
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit side:
- Loan debts that
microfinance institutions have already repaid;
- Decreasing adjustment made owing to revaluation of the foreign currency
balance at end of an accounting period.
Credit side:
- Amounts that
microfinance institutions borrow from persons, credit institutions or other
organizations.
Increasing adjustment made owing to revaluation of the foreign currency balance
at end of an accounting period.
Credit balance: - This section reflects amounts
that microfinance institutions are borrowing from persons, credit institutions
or other organizations at end of an accounting period.
Detailed accounting: Accountants can use
subaccounts relevant to specific borrowers.
Article 29. Account 420-
Customer’s deposits
1. Accounting principles:
a) This account shall be used for reflecting
amounts deposited at microfinance institutions, including compulsory savings,
voluntary savings and voluntary deposits of microfinance and other customers;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 420 can be subdivided into tier-2
subaccounts, including:
Account 4201- Compulsory savings
This account is used for recording amounts that
microfinance customers are obligated to deposit in accordance with laws and
microfinance institution’s internal regulations.
Debit side:
- Mandatory savings that customers withdraw.
Credit side:
- Mandatory
savings that customers deposit.
- Interest added on to principal of customers.
Credit balance: - This section
reflects mandatory savings that customers deposit at microfinance institutions.
Detailed accounting: Accountants can use
subaccounts relevant to specific depositors.
Account 4202- Voluntary savings
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 4202 can be subdivided into tier-3
subaccounts, including:
42021- Non-term savings
42022- Term savings
Debit side:
- Voluntary
savings that customers withdraw.
Credit side:
- Voluntary
savings that customers deposit.
- Interest added on to principal of voluntary savings of customers.
Credit balance: - This section reflects
voluntary savings that customers deposit at microfinance institutions.
Detailed accounting: Accountants can use
subaccounts relevant to specific depositors.
Account 4203- Voluntary deposits
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 4203 can be subdivided into tier-3 subaccounts,
including:
42031- Non-term deposits
42032- Term deposits
Debit side:
- Voluntary
deposits that customers withdraw.
Credit side:
- Voluntary
deposits that customer’s make.
- Interest added on to principal of voluntary deposits of customers (if any).
Credit balance: - This section reflects
amounts that customers are depositing at end of an accounting period.
Detailed accounting: Accountants can use
subaccounts relevant to specific depositors.
Article 30. Account 441- Trust
loans
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a) This account shall be designed for reflecting
funds that are held in trust as loans granted to microfinance institutions for
the Government, domestic and overseas organizations and persons for
predetermined purposes, and that these microfinance institutions are charged
with making repayments by maturity dates in accordance with laws;
b) Microfinance institutions shall have to use
subaccounts for recording entries of this account corresponding to specific
trustors.
2. Account 441 can be subdivided into tier-2
subaccounts, including:
4411- Vietnamese-dong funds received in trust from
the Government
4412- Vietnamese-dong loans received in trust from
domestic entities and persons
4413- Vietnamese-dong loans received in trust from
foreign entities and persons
4414- Foreign-currency loans received in trust from
foreign entities and persons
3. Structure and entries of the account 441:
Debit side:
- Amounts
reimbursed to trustors.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit side:
- Amounts that
microfinance institutions receive in trust from partners.
Increasing adjustment made owing to revaluation of the foreign currency balance
at end of an accounting period.
Credit balance: - This section reflects
loans in trust from partners to microfinance institutions.
Detailed accounting: Microfinance
institutions can use subaccounts for recording loans corresponding to specific
trustors.
Article 31. Account 451-
External payables
1. Accounting principles:
a) This account shall be designed for reflecting
monetary amounts that microfinance institutions have to pay externally;
b) Payables to specific sellers, suppliers and
contractors winning capital construction bids need to be accounted for;
c) This account shall not be constituted by entries
recording purchases of tools, instruments and services from the outside, etc.
that are paid immediately (e.g. in cash, cheque or by wire transfer).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Account 451 can be subdivided into tier-2
subaccounts, including:
Account 4511- Payables arising from provision
of financial consulting services
This account is used for reflecting amounts that
microfinance institutions must pay for provision of financial counseling
services permitted by laws for customers.
Debit side:
- Amounts payable
arising from provision of financial counseling services that have already been
paid.
Credit side:
- Amounts payable
arising from provision of financial counseling services.
Credit balance: - This section reflects
amounts that a microfinance institution owes and has to pay for their provision
of financial consulting services.
Detailed accounting: Accountants can use
subaccounts relevant to specific customers.
Account 4512- Payables from provision of
authorized collection, payment and money transfer services
This account is used for reflecting amounts that
must be paid from providing authorized collection, payment and money transfer
services for customers in accordance with laws.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit side:
- Amounts payable
from providing authorized collection, payment and money transfer.
Credit balance: - This section reflects
amounts that a microfinance institution owes and has to pay from provision of
authorized collection, payment and money transfer services.
Detailed accounting: Accountants can use
subaccounts relevant to specific customers.
Account 4513- Payables from insurance agent
services
This account is used for reflecting amounts that
microfinance institutions must pay for provision of their insurance agent
services permitted by laws.
Debit side:
- Amounts payable
arising from insurance agent services that have already been paid.
Credit side:
- Amounts payable
arising from insurance agent services.
Credit balance: - This section reflects
amounts that a microfinance institution still owes and has to pay for provision
of insurance agent services.
Detailed accounting: Accountants can use
subaccounts relevant to specific customers.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
This account shall be used by microfinance
institutions receiving trust for reflecting amounts that trustors (bearing all
risks and losses arising from trust arrangements when microfinance institutions
receiving trust have already fulfilled obligations specified in trust
agreements) transfer to them under terms and conditions of trust agreements.
Microfinance institutions receiving trust must record entries of outstanding
loan principal on the account 9831 “Lending under trust agreements” and
outstanding loan interest debt on the account 9832 “Interest from lending under
trust agreements” for the purposes of managing, overseeing and expediting
collection of principal and interest under terms and conditions of trust
agreements.
Debit side:
- Amounts already
paid to trustors (once trust funds have already been disbursed to borrowers).
Credit side:
- Amounts already
received from trustors.
Credit balance: - This section reflects
amounts already received from trustors, but not yet disbursed to customers.
Detailed accounting: Accountants may use
subaccounts relevant to specific institutional trustors.
Article 32. Account 453- Taxes
and payables to the State
1. Accounting principles:
a) This account shall be designed for reflecting
taxes, fees, charges and other amounts that need to be paid, have already been
paid and will have to pay by microfinance institutions to the State Budget in
an accounting year;
b) Microfinance institutions shall actively
calculate, determine and declare taxes, fees, charges and other payables to the
State as prescribed by laws; record taxes that need to be paid, have already
been paid, are deductible or are refunded, etc. on time in accounting books;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) Accountants must keep a detailed record of
taxes, fees, charges and amounts that need to be paid, have already been paid
and will have to be paid.
dd) In particular cases, the Account 453 may have
balances on the Debit side. Balances on the Debit side (if any) recorded in the
Account 453 must reflect tax amounts and amounts already paid which are greater
than tax amounts and amounts payable to the State, or may reflect already paid
tax amounts obtaining tax exemption, reduction or reimbursement which has not
yet been carried out.
2. Account 453 can be subdivided into tier-2
subaccounts, including:
4531- VAT payable
4532- Corporate income taxes
4533- Other taxes
4539- Other payables
3. Structure and entries of the account 453:
Debit side:
- VAT amounts
deductible within an accounting period.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Tax amounts reduced from tax amounts payable.
Credit side:
- Taxes, fees,
charges and other amounts that need to be paid to the State Budget.
Credit balance: - This section reflects
taxes, fees, charges and other amounts that will have to be paid to the State
Budget at end of an accounting period.
Detailed accounting: Accountants may use
subaccounts corresponding to taxes payable.
Article 33. Account 461-
Payables to employees
1. Accounting principles:
This account shall be intended for reflecting
amounts that microfinance institutions have to pay and payment of these amounts
to their employees, including salaries, wages, bonuses and others paid to
employees.
2. In particular cases, the Account 461 may have
balances on the Debit side. Balances on the Debit side shall reflect the
already paid amount greater than the amount payable, including salaries, wages,
bonuses and others paid to employees.
3. Structure and entries of the account 461:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit side:
- Amounts payable
to employees that are increased.
Credit balance: - This section reflects
payables to employees.
Detailed accounting: Accountants may use
subaccounts relevant to payables of specific kinds.
Article 34. Account 462- Other
payables
1. Accounting principles:
This account shall be designed for reflecting the
current status of payment of other payables, including:
- Value of surplus assets existing without clear
causes and awaiting disposition decisions issued by competent entities; value
of surplus assets payable to persons and collectives under the decisions of
competent entities specified in the written document stating disposition of
such assets if causes for existence of such assets are determined;
- Amounts payable regarding social insurance,
health insurance, unemployment insurance contributions and union dues;
- Amounts withheld from wages and salaries of
employees (if any);
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Unearned revenues and incomes;
- Amounts that have to be paid to underwrite
voluntary retirement insurance policies, life insurance policies and other
(non-salary) allowances for employees, etc.
- Amounts and assets put up as security deposits or
collateral and expenses that have to be paid for goods and services received
from sellers or services provided within an accounting period but, in fact,
have not yet been paid owing to the absence of invoices, accounting materials
and documents, shall be recorded in operating expenses arising within the
accounting period;
- Other payables.
2. This account may have balances on the Debit
side. Balances on the Debit side shall reflect the already paid amounts greater
than the amounts payable.
3. Account 462 can be subdivided into tier-2 subaccounts,
including:
Account 4621- Security deposits
This account shall be used for reflecting
Vietnamese-dong amounts that microfinance institutions receive from other
credit institutions, persons or entities as security for performance of
obligations specified in agreements or arrangements already in effect.
Debit side:
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- Deposit amounts remaining in surplus and
reimbursed to customers.
- Amounts deposited by customers.
Credit balance:
- This section reflects amounts that customers
are depositing at microfinance institutions for security for payment
obligations.
Detailed accounting:
Accountants can use subaccounts relevant to specific
customers providing security deposits.
Account 4622- Fund surpluses and surplus
assets awaiting disposition
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit side:
- Carry-forward of the surplus value to
corresponding accounts under the written disposition decision.
Credit side:
- Fund surpluses, value of surplus assets
awaiting disposition (without clear causes).
Credit balance:
- This section reflects fund surpluses and value
of surplus assets awaiting disposition which are existing at microfinance
institutions.
Detailed accounting:
Accountants may use subaccounts suitable for
specific surplus assets awaiting disposition.
Account 4623- Revenues awaiting allocation
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit side:
- Carry-forward of “revenues awaiting allocation”
to income accounts in accordance with regulations.
- Finalization of revenues awaiting allocation
under regulations in force.
Credit side:
- Amounts recognized as revenues awaiting
allocation that arise within accounting periods.
Credit balance:
- This section reflects revenues awaiting
allocation that exist at microfinance institutions.
Detailed accounting:
Accountants may use subaccounts designed for
specific revenues awaiting allocation.
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This account shall be used for reflecting payables
associated with employee’s wages and salaries, including: Amounts payable
regarding social insurance, health insurance, unemployment insurance
contributions and union dues.
Account 4624 can be subdivided into tier-3
subaccounts, including:
46241- Social insurance contributions
46242- Health insurance contributions
46243- Unemployment insurance contributions
46244- Union dues
Debit side:
- Social insurance, health insurance,
unemployment insurance contributions and union dues already paid.
Credit side:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance:
- This section reflects social insurance, health
insurance, unemployment insurance contributions and union dues owed.
Detailed accounting:
Accountants may use one subaccount for this
account.
Account 4629- NEC payables
This account is used for reflecting a microfinance
institution’s payables other than those already accounted for in appropriate
accounts, including:
- Proceeds from sale of debts, collateral or
exploitation of collateral, payment transactions with customers regarding money
failing to meet circulation standards which awaits resolution;
- With respect to expenses that have to be paid for
goods and services received from sellers or services provided within an
accounting period, if they actually have not yet been paid owing to the absence
of invoices, accounting materials and documents, they shall be recorded in
operating expenses in the accounting period;
- Other payables.
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46291- Expenses payable
46299- Other payables
Debit side:
- Amounts already paid or posted to other
accounts.
Credit side:
- Other amounts payable.
Credit balance:
- This section reflects the remaining amounts
owed at microfinance institutions.
Detailed accounting:
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Article 35. Account 466-
Project funding
1. Accounting principles:
a) This account shall be designed for reflecting
the receipt, use and final financial account of funds for implementation of
projects of microfinance institutions.
Project funding are defined as direct grants or
aids from the Government, domestic and overseas organizations or individuals
that are used for funding implementation of approved target programs and
projects with the aim of fulfilling economic, political and social duties for
not-for-profit purposes. Project funding must be used in conformance to the approved
estimate and must be recorded in the final account submitted to the financing
entity;
b) Project funding corresponding to projects and
sources prescribed in regulations must be accounted for in detail;
c) Project funding must be used according to specified
purposes, business activities, standards, norms and within the limits specified
in the approved estimate;
d) At the end of a fiscal year, microfinance
institutions must carry out registration for the final account assessing the
current conditions of the receipt and use of project finances with financial
institutions, supervisory bodies and financing entities under existing
policies. The amount of funding that has not been used up shall be
subject to resolution under the respective competent entity’s decision.
Microfinance institutions shall be allowed to carry forward the remaining
amount of project funding only in case of receiving approval from the competent
entity or authority;
dd) At the end of a fiscal year, if the final
account of operating expenses covered by project funding is not approved,
accountants shall carry forward project funding in the present year to the
previous year.
Debit side:
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- Remaining amounts of project funding that are
refunded.
Credit side:
- Actually received amounts of project funding.
Credit balance:
- Amounts of project funding not yet to be used or
already used, but not yet accounted for in the final account.
Detailed accounting:
Accountants may use subaccounts for this account:
- Preceding year
- Current year
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principles:
a) This account shall be used for reflecting
available provisions for payables, setting aside of funds for and use of
provisions for payables of microfinance institutions;
b) Microfinance institutions set aside funds for
provisions for payables under the provisions of laws on finance;
c) Provisions for payables shall be created at the
date of preparation of a financial statement:
In case where the amount of provisions for payables
that need to be created in the present accounting period are greater than the
amount of provisions for payables that have already been created and not yet
been used up in the previous accounting period.
In case where the amount of provisions for payables
created in the present accounting period are less than the amount of provisions
for payables that have already been created and not yet used up in the previous
accounting period, the difference shall be reversely charged as a decrease in
operating expenses in that accounting period;
d) Microfinance institutions may recognize
provisions for payables as expenses.
2. Structure and entries of the account 471:
Debit side:
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- Decreasing (reversing) provisions for payables recorded
if microfinance institutions ensure that they will not suffer from economic
declines because they no longer have to pay any debt obligations.
- Decreasing provisions for payables to the
difference in which provisions for payables in current year are less than
those that have not yet been used up in preceding year.
Credit side:
- This section reflects provisions for payables
charged into expenses.
Credit balance:
- This section reflects provisions for payables that
exist at a microfinance institution.
Detailed accounting:
Accountants may use subaccounts corresponding to
specific accounts to which provisions against risks are created.
Article 37. Account 483-
Science and technology development funds
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a) This account shall be designed for reflecting
the existing amount, increases and decreases of the science and technology
development fund of a microfinance institution. The science and technology
development fund shall be intended only for scientific and technological
investments in Vietnam;
b) The science and technology development fund
shall be recorded into administrative expenses as a basis for determination of
business outcomes within an accounting period. Setting aside amounts for and
using the science and technology development fund must conform to legislative
regulations;
c) On a periodic basis, microfinance institutions
shall prepare a report on the amount set aside for, use and final account of
the science and technology development fund and submit it to the competent
entity prescribed in laws.
2. Account 483 can be subdivided into tier-2
subaccounts, including:
Account 4831- Science and technology
development funds
This account shall be designed for reflecting the
existing amount, increases and decreases of the science and technology
development fund of a microfinance institution.
Debit side:
- Expenditures.
- Decreases due to formation of fixed assets.
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Credit side:
- Amounts set aside from the Fund as expenses.
- Proceeds from disposal and liquidation of fixed
assets created by using the science and technology development fund.
Credit balance:
- This section reflects the Fund’s amounts available
at microfinance institutions.
Detailed accounting:
Accountants may use one subaccount for this
account.
Account 4832- Science and technology
development funds forming fixed assets
This account shall be used for reflecting the
existing amounts of, decreases or increases in, science and technology
development funds forming fixed assets.
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- Depreciation value of fixed assets within an
accounting period.
- Residual value of fixed assets upon liquidation
and disposal.
- Decreases in the science and technology
development fund forming fixed assets in case those fixed assets formed by
using the science and technology development fund switch to business
purposes.
Credit side:
- Increases in the Fund forming fixed assets.
Credit balance:
- This section reflects the available amounts in
the Science and Technology Development Fund that are used for forming fixed
assets existing at microfinance institutions.
Detailed accounting:
Accountants can use subaccounts relevant to
specific fixed assets.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principles:
a) This account shall be intended for reflecting
the present amounts, increases and decreases of the reward and welfare fund of
a microfinance institution. The reward and welfare fund shall be set up by
using undistributed post-tax profits in accordance with laws;
b) Microfinance institutions shall set aside funds
for and use of the reward and welfare fund according to policies currently in
force and internal regulations of microfinance institutions;
c) The reward and welfare fund must be accounted
for in detail, depending on fund types;
d) With respect to fixed assets developed or
purchased by using the reward and welfare fund for welfare benefits offered to
employees, upon completion of such development and purchase, accountants are
obliged to record increases in the reward and welfare fund forming fixed assets
and decreases in the welfare fund. These fixed assets shall not be depreciated
on a monthly basis as expenses but, at the end of an accounting year, shall be
depreciated once each year.
2. Account 484 can be subdivided into tier-2
subaccounts, including:
4841- Reward fund
4842- Welfare fund
4843- Welfare fund already forming fixed assets
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Account 4841- Reward funds
Account 4842- Welfare funds
Debit side:
- Fund’s spending amounts.
- Fixed assets formed by Fund that have already
met employee's cultural and welfare demands.
- Spending derived from proceeds from liquidation
and disposal of fixed assets formed by using the welfare fund.
Credit side:
- Setting aside of part of post-CIT profits for
setting up the reward and welfare fund.
- Revenues obtained from proceeds from liquidation
and disposal of fixed assets formed by using the welfare fund.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects the amounts available in
the reward and welfare funds at microfinance institutions.
Detailed accounting:
Accountants may use one subaccount for this
account.
Account 4843- Welfare fund forming fixed
assets
This account shall be used for reflecting the
existing amounts of, decreases and increases in, the welfare fund forming fixed
assets.
Debit side:
- Depreciation value of fixed assets within an
accounting period.
- Residual value of fixed assets upon liquidation
and disposal.
Credit side:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance:
- This section reflects the available amounts in
the welfare fund forming fixed assets that are existing at microfinance
institutions.
Detailed accounting:
Accountants can use subaccounts relevant to
specific fixed assets.
Account 4844- Reward funds for Management
Boards
This account shall be used for reflecting the
existing amounts, setting aside of and spending of amounts available in the
reward fund for the management board of a microfinance institution. This
account must be used in compliance with financial mechanisms currently in force
and internal regulations of microfinance institutions.
Debit side:
- Spending amounts of the reward fund for
Management Board.
Credit side:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance:
- This section reflects the amounts available in
the reward fund for management board at a microfinance institution.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 39. Account 491-
Interest and fees payable
1. Accounting principles:
a) This account shall be designed for reflecting
interest and fee amounts that microfinance institutions have to pay, including:
Loan interest, deposit interest payable to customers making deposits at
microfinance institutions, interest payable on trust loans, entrustment fees
payable to entrustees; fees payable for microfinance institutions’ use of
products and services from providers;
b) Interest payable shall be recorded on the basis
of timelength and actual interest rates over maturity periods;
c) Interest and fees payable that demonstrate the
accumulated amount of interest that microfinance institutions have recorded
into expenses but have not yet paid to customers.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4911- Interest payable on deposits
4912- Interest payable on loans
49121- Interest payable on Vietnamese-dong loans
49122- Interest payable on foreign-currency loans
4913- Interest payable on trust loans
49131- Interest payable on Vietnamese-dong trust
loans
49132- Interest payable on foreign-currency trust
loans
4914- Fees payable
3. Structure and entries of the account 491:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Interest and fee amounts that microfinance
institutions have already paid.
Credit side:
- Interest and fee amounts payable by
microfinance institutions.
Credit balance:
- This section reflects the remaining interest and
fee amounts that microfinance institutions owe and continue to pay.
Detailed accounting:
Accountants may use subaccounts suitable for
interest and fees payable of particular kinds.
Article 40. Account 519-
Internal payments
1. Accounting principles:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Account 519- “Internal payments” shall contain
detailed entries corresponding to specific affiliates.
2. Account 519 can be subdivided into tier-2
subaccounts, including:
Account 5191- Capital transfers
This account shall be used for recording entries of
capital amounts transferred between microfinance institution’s headquarters and
their affiliates.
Debit side:
- Capital outflows.
Credit side:
- Capital inflows.
Debit balance:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance:
- This section reflects the positive difference
between capital inflows and capital outflows.
Detailed accounting:
- At the microfinance institution’s headquarter:
Accountant may use subaccounts corresponding to affiliates involved in
capital transfers.
- At affiliates within the same system:
Accountant may use 1 subaccount (at the Headquarter).
Account 5199- Other payments
These accounts shall be used for recording entries
of authorized collections, authorized or other payments (except capital
transfers recorded in the account 5191) arising from transactions between
affiliates in the same system of a microfinance institution.
Debit side:
- Amounts of spending authorized by other
entities.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Amounts of collection authorized by other
entities.
- Amounts paid by other entities.
Debit balance:
- This section reflects the remaining amount of
receivables from other entities.
Credit balance:
- This section reflects the remaining amount of
payables to other entities.
Detailed accounting:
Accountants may use subaccounts corresponding to
specific entities or persons involved in payment relationships.
Article 41. Account 601-
Equity
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a) This account shall be designed for reflecting
increases and decreases in capital invested in business by owner(s) of a
microfinance institution;
b) Equity shall be comprised of the followings:
- Paid-in capital invested by microfinance
institutions;
- Supplementary amounts derived from funds set up
by equity and after-tax profits generated from business operations;
- Non-refundable aids or capital amounts authorized
by competent entities to be recorded as increases in paid-in capital;
c) Microfinance institutions shall only record the
actual amount of capital contributed by their owners in the Account 601-
"Paid-in capital", and shall not be entitled to record amounts agreed
upon in commitments and amounts receivable from owners;
d) Microfinance institutions shall have to record
the equity by posting entries corresponding to specific sources of capital and
keep a detailed record of transactions performed by organizations and
individuals making their capital contribution;
dd) Microfinance institutions must record decreases
in the equity when:
- They reimburse capital to the State Bank or have
to transfer capital under the decision of a competent body;
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- Their business is dissolved or terminated as per
laws;
- Other situations arise as provided by law.
2. Account 601 can be subdivided into tier-2
subaccounts, including:
Account 6011- Charter capital
This account shall be designed for reflecting
increases and decreases in the capital for incorporation of a microfinance
institution.
Debit side:
- Charter capital decreases.
Credit side:
- Charter capital increases.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects the existing amount of
charter capital at a microfinance institution.
Detailed accounting:
Accountants may use one subaccount for this
account.
In addition to logbooks of bookkeeping entries,
microfinance institutions may create registers of capital-contributing members
and respective capital contribution amounts.
Account 6019- Other capital
This account shall be kept at a microfinance
institution’s headquarter for reflecting capital, not elsewhere classified,
which is formed during its business according to regulations (including
finances prescribed in laws which may be recorded as entries of its equity,
other than charter capital entries). Microfinance institutions must
recognize transactions arising in this account in compliance with regulations
on financial regimes, tax and other relevant laws.
Account 6019 can be subdivided into tier-3 subaccounts,
including:
60191- Finances
60199- NEC capital
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Amounts already used.
Credit side:
- Amounts already created.
Credit balance:
- This section reflects the amount existing at a
microfinance institution.
Detailed accounting:
Accountants can use subaccounts relevant to
capital of specific kinds.
Article 42. Account 611-
Reserve funds for charter capital supplementation
1. Accounting principles:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) This fund may be created by setting aside
profits after CIT and may be used for supplementing the charter capital and
allocated capital of a microfinance institution;
c) Setting aside of amounts for and use of charter
capital supplementation reserve funds must be subject to current financial
policies applied to microfinance institutions.
2. Structure and entries of the account 611:
Debit side:
- Use of the charter capital supplementation
reserve fund.
Credit side:
- Setting aside of part of annual after-tax
profits to create the charter capital supplementation reserve fund.
Credit balance:
- This section reflects the amount available in
the Fund.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Accountants may use one subaccount for this
account.
Article 43. Account 612-
Development and investment funds
1. Accounting principles:
a) This account shall be designed for reflecting
the existing amount of, increases and decreases in, the fund for investment in
development of microfinance institutions;
b) The fund shall be set up by using profits after
CIT and shall be used for investing in business expansion and renovation of
technologies, equipment and working conditions of microfinance institutions,
and for supplementing the charter capital of microfinance institutions;
c) Setting aside of amounts for and use of the fund
must be subject to current financial policies applied to microfinance
institutions.
2. Structure and entries of the account 612:
Debit side:
- Use of the investment and development fund.
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- Increases in the fund as it is set up by using
after-tax profits.
Credit balance:
- This section reflects the existing amount
available in the fund.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 44. Account 613-
Financial contingency funds
1. Accounting principles:
a) This account shall be designed for reflecting
the existing amount of, increases and decreases in, the financial contingency
fund of a microfinance institution;
b) This fund shall be set up by using profits after
CIT and shall be used for compensating for the remaining part of material
losses or damage occurring during business transactions after they have already
been offset by compensations from defaulting organizations or individuals and
insurance firms, and by using provisions charged as expenses in accordance with
laws;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and entries of the account 613:
Debit side:
- Use of the financial contingency fund.
Credit side:
- Increases in the financial contingency fund due
to setting aside of annual after-tax profits for the fund’s establishment.
Credit balance:
- This section reflects the existing amount
available in the fund.
Detailed accounting:
Accountants may use one subaccount for this
account.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principles:
a) This account shall be used for reflecting the
differences upon revaluation of existing assets and assessing the treatment of
these differences at microfinance institutions;
b) Microfinance institutions shall only be allowed
to revaluate assets at the market price in case Vietnamese accounting standards
or financial policies permit or once they receive decisions from competent
entities.
2. Account 631 can be subdivided into tier-2
subaccounts, including:
6311- Differences upon fixed asset revaluation
6312- Differences upon revaluation of other assets
3. Structure and entries of the account 631:
Debit side:
- Decreasing differences arising due to asset
revaluation.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit side:
- Increasing differences arising due to
revaluation of assets.
- Treatment of decreasing differences arising due
to revaluation of assets.
Account 631 may have balances on both Debit and
Credit side.
Debit balance:
- Decreasing differences arising due to
revaluation of assets awaiting resolution.
Credit balance:
- Increasing differences arising due to
revaluation of assets awaiting resolution.
Detailed accounting:
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Article 46. Account 641- Exchange
differences
1. Accounting principles:
a) This account shall be used for reflecting
differences arising from foreign exchange rates at microfinance institutions.
Exchange difference is defined as the difference arising from actual exchanges
or conversions of the same amount of foreign currency into accounting units of
currency at the different exchange rates. The exchange difference mainly
arises in the following cases:
- Trades, exchanges and payments in economic
transactions are performed in foreign currency within an accounting period;
- Entries or accounts of foreign currency origin
are revaluated at the time of preparation of financial statements;
b) Transactions related to foreign currencies:
Microfinance institutions must convert foreign currency into Vietnam dong
before recording transactions at the foreign exchange rate specified in clause
3 of Article 3 herein;
c) As at the date of preparation of a financial
statement, microfinance institutions must carry out revaluation of entries or
accounts of foreign currency origin at the exchange rate specified in clause 3
of Article 3 herein;
d) As for any foreign currency of which the rate of
exchange into Vietnamese dong is not available, it shall be obligatory to
exchange it into a currency of which the rate of exchange into Vietnamese dong
is available;
dd) Microfinance institutions shall not be entitled
to distribute profits on interest earned from the exchange difference upon
revaluation of entries or accounts of foreign currency origin at the end of a
fiscal year;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and entries of the account 641:
Debit side: - Foreign exchange losses
incurred as transactions in foreign currency are performed.
Credit side:
- Foreign exchange gains from performing
transactions in foreign currency.
- Foreign exchange gains generated from
revaluation of balances of entries or accounts of foreign currency origin.
- Carry-forward of exchange losses to the account
of other operating expenses.
Within an accounting quarter, the account 641 may
have balances on both Debit and Credit side.
Debit balance:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance:
- This section reflects the differences in
during-period foreign exchange gains awaiting resolution.
Detailed accounting:
Accountant may create subaccounts appropriate for
foreign currency of specific kinds.
At end of an accounting quarter or year, this
account shall clear balances. If this account has credit balances, these
balances must be carried forward to income accounts; if this account has debit
balances, these balances must be brought forward to expense accounts.
The account 641 shall not have any balance at the
end of an accounting quarter or year.
Article 47. Account 691-
Undistributed after-tax profits
1. Accounting principles:
a) This account shall be used for reflecting
business results (i.e. profits or losses) after CIT and assessing distribution
of profits or treatment of losses of a microfinance institution;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 691 can be subdivided into tier-2
subaccounts, including:
6911- Current year’s profits
6912- Previous year’s profits
3. Structure and entries of the account 691:
Debit side:
- Actual profits generated from business
operations within an accounting period.
- Amounts set aside for establishment of funds of
microfinance institutions.
- Profits distributed to owners.
- Supplementary capital of owners prescribed in
laws.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Actual profits generated from business
operations within an accounting period.
- Treatment of losses incurred from business
operations.
Account 691 may have balances on both Debit and
Credit side.
Debit balance:
- Business losses awaiting resolution.
Credit balance:
- Total after-tax profits not yet to be
distributed or used.
Article 48. Account 701- Sales
or revenues generated from credit facilities
1. Accounting principles:
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- Deposit interest revenues, including receipts
from deposits that microfinance institutions make at the State Bank or at
domestic credit institutions (if any).
- Loan interest revenues, including receipts from
Vietnamese-dong interest on credit relationships with customers.
- Other revenues earned from credit facilities,
including other receipts from credit transactions other than those revenues
stated above;
b) Microfinance institutions must recognize credit-related
revenues in compliance with current financial mechanisms and regulations laid
down in the Vietnamese accounting standard No. 14- “Revenues and other income”;
c) At end of December 31 each year, all balances on
this account shall be carried forward to the Account 001 “Determination of
business results” until no balance is left.
2. Account 701 can be subdivided into tier-2
subaccounts, including:
7011- Deposit interest revenue7012- Loan interest
revenue
7013- Interest on investments
7019- Revenues earning from credit facilities
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Debit side:
- Deductions from credit-related revenues.
- Carry-forward of net revenues generated from credit
operations to the account 001 “Determination of business results”.
Credit side:
- Revenues earned from credit operations within
an accounting period.
Credit balance:
- This section reflects credit-related revenues currently
earned by microfinance institutions.
The account 701 shall not have any balance at the
end of an accounting year.
Detailed accounting:
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Article 49. Account 711-
Revenues generated from services
1. Accounting principles:
a) This account shall be designed for reflecting
revenues from services, including:
- Receipt of trust loans;
- Authorized collection, payment and money transfer
services rendered to microfinance customers;
- Financial counseling services related to
microfinance institution’s business scope;
- Insurance agent services;
- Other services;
b) This account shall include entries recorded
according to the Vietnamese Accounting Standard No. 14- “Revenues and other
income”;
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In case where it is impossible to immediately
separate indirect taxes payable at the time of recognition of revenues,
accountants may record revenues, including tax amounts payable, and
periodically enter decreases in revenues with respect to indirect taxes
payable. Upon preparation of income statements, the entry or subaccount
“Revenues generated from services” shall not include indirect tax amounts
payable within an accounting period because, in nature, indirect taxes are not
considered as part of revenues.
2. Account 711 can be subdivided into tier-2
subaccounts, including:
7111- Revenues earned from receipt of trust loans
7112- Revenues earned from financial counseling
services
7113- Revenues earning from provision of authorized
collection, payment and money transfer services
7114- Revenues earned from insurance agent services
7119- Revenues earned from other services
3. Structure and entries of the account 711:
Debit side:
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- Carry-forward of net revenues generated from
services to the account 001 “Determination of business results”.
Credit side:
- Revenues earned from services within an
accounting period.
Credit balance:
- This section reflects service revenues
currently earned by microfinance institutions.
The account 711 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 50. Account 741-
Revenues generated from other operations
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This account shall be intended for reflecting
revenues earned from other operations of microfinance institutions, including:
- Revenues from reversal of provisions;
- Revenues from foreign exchange differences;
- Revenues from other business activities
prescribed in laws.
2. Account 741 can be subdivided into tier-2
subaccounts, including:
7411- Revenues from foreign exchange differences
7412- Revenues from reversal of provisions
7419- Revenues from other operations
3. Structure and entries of the account 741:
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- Deductions from revenues from other operations.
- Carry-forward of net revenues generated from
other business activities to the account 001 “Determination of business
results”.
Credit side:
- Revenues earned from other business operations
within an accounting period.
Credit balance:
- This section reflects revenues from other
operations currently earned by microfinance institutions.
The account 741 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
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1. Accounting principles:
a) This account shall be intended for reflecting
other revenues of microfinance institutions, except those generated from credit
operations, revenues generated from services and revenues generated from other
business activities;
b) Other revenues shall be recorded in the Account
791, including debts owed to unknown or untraceable creditors; liquidation and
disposal of assets; monetary penalties for customers and compensations for
breach of contract; insurance covers; non-refundable aids, tax deductions and
refunds; debts treated by provisions against risks (even including debts
written off but now successfully recovered), withdrawals of payments estimated
in the previous accounting period in the case where relevant expense accounts
do not have balances matching these payments.
2. Account 791 can be subdivided into tier-2
subaccounts, including:
7911- Revenues from debts already treated by
provisions against risks
7912- Revenues from liquidation and disposal of
assets
7913- Revenues from non-refundable aids
7919- Other revenues
3. Structure and entries of the account 791:
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- Other revenue deductions.
- Carry-forward of net revenues to the account 001
“Determination of business results”.
Credit side:
- Other during-period revenues.
Credit balance:
- This section reflects other revenue amounts
existing at a microfinance institution.
The account 791 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principles:
a) This account shall be designed for reflecting
expenses incurred from credit facilities of microfinance institutions that may
arise within an accounting period, including: Deposit interest; compulsory
savings; customer deposit preservation and insurance; other deposit interest;
loan interest; other expenses incurred from credit operations;
- Deposit interest payments, including payment of
interest on deposits, mandatory savings or other Vietnamese-dong deposits at
microfinance institutions;
- Loan interest payments, including payment of
interest on loans granted by the Government and the State Bank, domestic credit
institutions, or either domestic or foreign organizations and individuals;
- Customer deposit preservation and insurance
payments;
- Other expenses incurred from credit operations, including
other interest payments and equivalent-interest payments other than the
abovementioned;
b) The account 801 shall only reflect actual
expenses directly related to credit facilities and shall contain subaccounts
specific to expenses in accordance with regulations in force.
2. Account 801 can be subdivided into tier-2
subaccounts, including:
8011- Deposit interest payments
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8013- Customer deposit insurance payments
8019- Other credit-related payments
3. Structure and entries of the account 801:
Debit side:
- Expenses incurred from credit facilities within
an accounting period.
Credit side:
- Expenses recorded as decreases in
credit-related expenses.
- Carry-forward of expenses incurred from credit facilities
to the account 001- “Determination of business results”.
Debit balance:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The account 801 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 53. Account 811-
Service-related operating/administrative expenses
1. Accounting principles:
This account shall be designed for reflecting expenses
or payments directly related to services, including:
- Authorized collection, payment and money transfer
services rendered to microfinance customers;
- Telecommunications services;
- Loan entrustment services;
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- Agent or broker commissions, and commissions on
entrustment of brokers and agents, prescribed in laws;
- Insurance agent services;
- Use of payment services;
- Other services.
2. Account 811 can be subdivided into tier-2 and
tier-3 subaccounts, including:
8111- Loan entrustment services
8112- Financial counseling services
8113- Authorized collection, payment and money
transfer services
8114- Insurance agent services
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81191- Agent commissions
81192- Telecommunications services
81193- Payment services
81199- Other services
3. Structure and entries of the account 811:
Debit side:
- Expenses incurred from services within an
accounting period.
Credit side:
- Expenses recorded as decreases in service
costs.
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Debit balance:
- This section reflects service-related operating
expenses currently incurred by microfinance institutions.
The account 811 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 54. Account 831- CIT
expenses
1. Accounting principles:
a) This account shall be intended for reflecting
expenses incurred from payment of CIT arising within an accounting year as a
basis for determination of business results after tax of a microfinance
institution in a present fiscal year;
b) Current CIT expenses shall be defined as total
corporate income tax amount payable that is calculated based on taxable income
earned within an accounting year and the current CIT rate.
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8311- Current CIT expenses
3. Structure and entries of the account 831:
Debit side:
- CIT expenses incurred within an accounting
year.
- Additional payments of current CIT amounts
arising in previous years due to discovery of immaterial errors in the
previous years, which are recorded as increases in current CIT expenses in
the current year.
- Carry-forward of the positive differences
between balances on the Credit side and those on the Debit side in the
Account 831 within an accounting year to the Account 001- “Determination of
business results”.
Credit side:
- Negative differences between actual CIT amounts
payable within an accounting year and current CIT amounts paid in advance,
which are deems as deductions from current CIT expenses recorded within an
accounting year.
- CIT amounts payable recorded as decreases due
to discovery of immaterial errors arising in the previous years, which are
recorded as decreases in the current accounting year.
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Debit balance:
- This section reflects current CIT expenses at
microfinance institutions.
The account 831 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 55. Account 841- Other
operating expenses
1. Accounting principles:
This account shall be designed for reflecting
expenses directly related to other operations performed by microfinance
institutions, including differences in: foreign exchange losses and payments
for debt trading operations and payments for other business activities in
accordance with laws.
2. Account 841 can be subdivided into tier-2
subaccounts, including:
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8419- Other operating expenses.
3. Structure and entries of the account 841:
Debit side:
- Other operating expenses arising within an
accounting period.
Credit side:
- Expenses recorded as decreases in other
operating costs.
- Carry-forward of other operating expenses to
the account 001 - “Determination of business results”.
Debit balance:
- This section reflects other operating expenses
currently incurred by microfinance institutions.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Detailed accounting:
Accountants can use subaccounts corresponding to
business operations of specific kinds.
Article 56. Account 851-
Administrative expenses
1. Accounting principles:
a) This account shall be designed for reflecting
general administrative expenses of microfinance institutions, including:
- Payments to staff and employees provided by laws
(e.g. salaries, wages and other amounts of salary-like nature); payment of
contributions associated with salaries or wages (e.g. SI, HI, union dues and UI);
redundancy pay to employees under laws on labor; payments for human accident
insurance policies; payments for personal protective equipment provided for
employees at work; payments for uniforms of staff members; payments for shift
meals; payments for healthcare services; other payments to employees in
accordance with laws.
- Payments for management and performance of
assigned duties, such as payments for printing materials and paper sheets;
payments for business travels; payments for training courses in improvement of
competence of staff and employees, including payments for providing training
for collaborators and customers within the scope of business of a microfinance
institution; payments for science and technology research and application activities;
payments for innovations, inventions, improvements of labor productivity, and
bonuses for cost-saving efforts; payments of postal and phone costs; payments
for publishing materials, communications, advertising, marketing and promotion
activities; payments for purchase of materials, books and newspapers; payments
for electricity, water bills and office cleaning services; payments for
conferences, guest reception service, festivity and external relation
activities; payments for hiring of counselors, domestic and foreign experts;
payments for audit services; fire safety expenses; environmental protection
expenses; other payments.
- Property expenses, such as: Payments for
depreciation of fixed assets; payments of fixed asset rents; payments for
maintenance and repair of fixed assets; payments for purchase and repair of
tools and instruments; payments for property insurance policies; other payments
related to assets in accordance with laws;
b) At end of an accounting period, accountants
shall carry forward administrative expenses to the Account 001- “Determination
of business results”.
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8511- Payments to staff and employees
85111- Wages, salaries and other payments of
salary-like nature
85112- Salary-based contributions
85113- Redundancy or lay-off allowances
85114- Personal accident insurance policies
85115- Customer service uniforms and personal
protective suits for staff and employees at work
85116- Shift meals
85117- Healthcare service charges
85119- Other payments to staff and employees
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85121- Printing materials and paper costs
85122- Travel expenses
85123- Postal and phone bills
85124- Water, electricity bills and office cleaning
service charges
85125- Conference, guest reception, festivity and
external relation costs
85126- Payments for audit, inspection and
assessment of business of microfinance institutions
85127- Fire safety expenses
85128- Environmental protection costs
85129- Other administrative expenses
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85131- Training and drilling payments
85132- Payments for scientific and technological
research and development activities, innovations and improvements
85133- Payments for publication of materials,
communications, advertising, marketing and promotion activities
85134- Payments for purchase of materials,
newspapers and print publications
85135- Payments for hiring of counselors, domestic
and foreign experts
85139- Other expenses related to performance of
assigned duties
8514- Property-related expenses
85141- Payments for depreciation of fixed assets
85142- Payments for maintenance and repair of
assets
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85144- Payments for property insurance policies
85145- Payments for renting of fixed assets
85149- Other asset-related expenses
8515- Taxes, fees and charges
85151- Taxes
85152- Fees and charges
3. Structure and entries of the account 851:
Debit side:
- Administrative expenses arising within an
accounting period.
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- Payments recorded as decreases in
administrative expenses.
- Carry-forward of administrative expenses to the
Account 001 - “Determination of business results”.
Debit balance:
- This section reflects current administrative
expenses at microfinance institutions.
The account 851 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use one subaccount for this
account.
Article 57. Account 881-
Provision expenses
1. Accounting principles:
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+ Provisions against lending risks reflect a
microfinance institution's setting up of provisions and treatment of provisions
against risk under applicable regulations on microfinance institution’s loans
granted to customers.
+ Provisions against risks to receivables from
outside reflect the setting aside of amounts for setting up and the treatment
of these provisions.
+ Provisions for loss of investments reflect
setting up and treatment of provisions for loss of investments.
+ Other provisions against risks reflect setting up
and treatment of these provisions if regulations permit, including provisions
for risks to payables, etc.
- Microfinance institutions shall set up and
dispose of provisions in accordance with financial regimes and regulations of
relevant laws.
2. Account 881 can be subdivided into tier-2
subaccounts, including the following expenses:
8811- Provisions for loan losses
8813- Provisions for loss of investments
8812- Provisions against bad debts
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3. Structure and entries of the account 881:
Debit side:
- Provision expenses arising within an accounting
period.
Credit side:
- Amounts recorded as decreases in provision
expenses.
- Carry-forward of provision expenses to the
Account 001- “Determination of business results”.
Debit balance:
- This section reflects current provision
expenses at microfinance institutions.
The account 881 shall not have any balance at the
end of an accounting year.
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Accountant may use subaccounts corresponding to
specific provision expenses.
Article 58. Account 891- Other
expenses
1. Accounting principles:
a) This account shall be designed for reflecting
other expenses of microfinance institutions, except credit operating expenses,
service operating expenses, CIT expenses, other business expenses and provision
expenses, including:
- Fixed asset liquidation and disposal expenses;
- With respect to payments for treatment of the
residual asset losses, microfinance institutions record these payments into
expenses for the loss value remaining after being offset by indemnities of
persons, entities and insurance firms in expenses; use provisions set up by
setting aside expenses; use financial contingency funds;
- Payments of fees for becoming members of trade
associations under laws;
- Payments for the Party and trade union activities
at microfinance institutions;
- Payments for recovery of written-off debts and
expenses incurred from recovery of bad debts;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Payments of amounts already accounted for as
revenues but actually not earned if they are generated in different accounting
periods;
- Payments for corporate social responsibility
activities prescribed by laws;
- Administrative fines;
- Other expenses stipulated in financial rules of
microfinance institutions;
b) Expenses that are not deemed as rational or valid
ones used for calculation of CIT under the provisions of the Law on Taxation,
but are fully supported by invoices and evidencing documents, and have already
been accounted for according to the accounting regime, shall not be recorded as
decreases in expenses, but may only be adjusted in the CIT final account as
increases in the CIT amounts payable.
2. Account 891 can be subdivided into tier-2 and
tier-3 subaccounts, including:
8911- Contributions to trade associations
8912- Payments for the Party and trade union
activities;
8913- Asset liquidation and disposal expenses
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8915- Payments of amounts already accounted for as
revenues but actually unearned
8919- Other payments
89191- Payments for recovery of written-off debts
89192- Payments for treatment of the remaining
asset losses
89193- Administrative fines
89199- Other expenses.
3. Structure and entries of the account 891:
Debit side:
- Other expenses arising within an accounting
period.
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- Other amounts recorded as decreases in
expenses.
- Carry-forward of other expenses to the Account
001 - “Determination of business results”.
Debit balance:
- This section reflects other existing expenses
of microfinance institutions.
The account 891 shall not have any balance at the
end of an accounting year.
Detailed accounting:
Accountants may use subaccounts corresponding to
other expenses of specific kinds.
Article 59. Account 001-
Determination of business results
1. Accounting principles:
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- Credit business results are defined as the
difference between income from credit operations and expenses incurred from
credit operations, expenses incurred from provisions against loan risk and
administrative expenses;
- Service business results are defined as the
difference between service business results and service business expenses;
- Other business results are defined as the
difference between other business income and other operating expenses;
- Other results are defined as the difference
between other income and other expenses plus CIT expenses;
b) This account must reflect business results in a
sufficient and accurate manner within an accounting period. Business results
must be recorded in subaccounts corresponding to business activities of
specific kinds.
2. Structure and entries of the account 001:
Debit side:
- Carry-forward of credit operating expenses.
- Carry-forward of service operating expenses.
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- Carry-forward of other operating expenses.
- Carry-forward of administrative expenses.
- Carry-forward of provision expenses.
- Carry-forward of other expenses.
- Carry-forward of profits.
Credit side:
- Carry-forward of credit operating revenues.
- Carry-forward of service operating revenues.
- Carry-forward of other operating revenues.
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- Carry-forward of losses.
The Account 001 shall not have any closing balance.
Article 60. Account 901-
Currency no longer in circulation
1. Accounting principles:
a) This account shall be designed for keeping track
of specimen, souvenir, suspicious counterfeit notes or damaged monies awaiting
resolution;
b) Microfinance institutions shall be responsible
for keeping detailed entries of specific sums of money.
2. Account 901 can be subdivided into tier-2
subaccounts, including the following expenses:
Account 9011- Specimen or souvenir monies or
banknotes
This account shall be used for recording entries of
currencies used as specimens or souvenir items under the custody of a
microfinance institution.
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- Sums of money used as specimens received in
inventory.
- Sums of money used as souvenir items received
in inventory or fund.
Credit side:
- Sums of money used as specimens moved out of
inventory.
- Sums of money used as souvenir items moved out
of inventory or fund.
Debit balance:
- This section reflects specimen or souvenir
monies or banknotes currently under the custody of a microfinance
institution.
Detailed accounting:
Accountants may use subaccounts corresponding to
specimen or souvenir monies or banknotes in circulation over periods of time.
If there are more than one custodians, microfinance institutions can provide
each with a journal or logbook of respective specimen monies or banknotes.
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This account shall be used for recording entries of
suspicious counterfeit, fake or damaged bills awaiting resolution, all of which
are in the custody of a microfinance institution.
Account 9019 can be subdivided into tier-3
subaccounts, including:
90191- Suspicious counterfeit bills
90192- Fake bills
90193- Damaged bills awaiting resolution
Structure and entries of the account 9019:
Debit side:
- Sums of suspicious counterfeit, fake bills and
damaged bills in inventory awaiting resolution.
Credit side:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit balance:
- This section reflects sums of suspicious
counterfeit, fake money, and damaged money awaiting resolutions, which are
currently kept in the custody of a microfinance institution.
Detailed accounting:
Accountants may use subaccounts corresponding to respective
suspicious counterfeit, fake monies, damaged monies and custodians.
Article 61. Account 911-
Public debts in foreign currency
1. Accounting principles:
As for amounts in base currency accounted for as
off-balance sheet entries in this account, the conventional value of each base
currency unit is 1 dong (one dong), including: Short-term loans of foreign
currency origin; long-term loans of foreign currency origin; trust funds of
foreign currency origin received; finances of foreign currency origin received;
project funding or other public debts (payables, etc.) in foreign currency.
2. Account 911 can be subdivided into tier-2
subaccounts, including the following expenses:
9111- Short-term loans of foreign currency origin
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9113- Trust funds of foreign currency origin
9114- Project funding in foreign currency
9115- Interest payable in foreign currency
9119- Other public debts in foreign currency
3. Structure and entries of the account 911:
Debit side:
- Value receivable or payable of foreign currency
origin.
Credit side:
- Already reimbursed value of foreign currency
origin.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects total amounts receivable
or payable of foreign currency origin.
Detailed accounting:
Accountants may use subaccounts relevant to base
currencies and payables of specific kinds.
Article 62. Account 912-
Assets in foreign currency
1. Accounting principles:
As for sums of base currency accounted for as
off-balance sheet entries in this account, the conventional value of each base
currency unit is 1 dong (one dong), including: Foreign currency cash; foreign
currency deposits at credit institutions; foreign currency assets.
2. Account 912 can be subdivided into tier-2 subaccounts,
including:
9121- Foreign currency cash on hand
9122- Foreign currency deposits at credit
institutions
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Structure and entries of the account 912:
Debit side:
- Value of amounts remaining in fund, receivable
and deposits at credit institutions, all of which are of foreign currency
origin.
Credit side:
- Value already paid or withdrawn from credit
institutions, which are of foreign currency origin.
Debit balance:
- This account reflects total amount of foreign
currency amounts remaining in fund or currently deposited or receivable,
which are of foreign currency origin.
Detailed accounting:
Accountants may use subaccounts relevant to base currencies
and assets of specific kinds.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principles:
This account shall be used for reflecting interest
amounts and fees in Vietnamese dong receivable but not meeting standards to be
recorded as income, including deposit interest not yet collected, lending
interest not yet collected from microfinance customers; other lending interest
not yet collected from other customers; interest on financial aids used as loans,
trust loans which have not yet been collected; fees receivable but not yet
collected.
2. Account 941 can be subdivided into tier-2
subaccounts, including:
Account 9411- Loan interest not yet collected
This account shall be used for reflecting lending interest
amounts in Vietnamese dong that microfinance institutions have not collected
yet.
Debit side:
- Lending interest amounts not yet collected.
Credit side:
- Lending interest amounts already collected.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects lending interest amounts
in Vietnamese dong that microfinance institutions have not collected yet.
Detailed accounting:
Accountants may use subaccounts relevant to
specific borrowers not paying interest yet.
Account 9412- Interest on investments not
collected yet
This account shall be used for reflecting interest
on investments that microfinance institutions have not collected yet.
Debit side:
- Amounts of interest on investments not
collected yet.
Credit side:
- Amounts of interest on investments already
collected.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects amounts of interest on
investments not collected yet.
Detailed accounting:
Accountants may use subaccounts relevant to specific
issuers.
Account 9413- Deposit interest not yet
collected
This account shall be used for reflecting deposit
amounts that a microfinance institution has not collected yet.
Debit side:
- Deposit interest amounts not yet collected.
Credit side:
- Deposit interest amounts already collected.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects deposit interest amounts
not yet collected.
Detailed accounting:
Accountants may use subaccounts corresponding to
specific depositors.
Account 9419- Fees receivable but not
collected yet
This account shall be used for reflecting fee
amounts that a microfinance institution has not collected yet.
Debit side:
- Fees receivable but not collected yet.
Credit side:
- Fees receivable and already collected.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects amounts of fee receivable
but not collected yet.
Detailed accounting:
Accountants can use subaccounts relevant to
specific customers.
Article 64. Account 971- Bad debts
already written off
1. Accounting principles:
a) This account shall be used for recording the
followings:
Written-off debts under surveillance: Written-off
debts (including principal and interest) already offset by provisions for loss
thereof and put under surveillance to continue to be recovered gradually.
The period of surveillance of debts in this account must be subject to
laws. Upon expiration of such period, if debts are not recovered, they must be
treated under applicable regulations;
b) As for debts to be remitted under the
Government's orders (if any), they shall not be recorded in this account.
2. Account 971 can be subdivided into tier-2 and
tier-3 subaccounts, including:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
97111- Written-off principal under surveillance
97112- Written-off interest debts under
surveillance
3. Structure and entries of the account 971:
Debit side:
- Bad debts already offset and charged off as
off-balance sheet entries to be later recovered.
Credit side:
- Debt amounts recovered from debtors.
- Written-off debts remaining after expiration of
the surveillance period and treated under laws.
Debit balance:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Detailed accounting:
Accountant may use subaccounts corresponding to
specific debtors and debts.
Article 65. Account 983-
Entrustment and agent services
1. Accounting principles:
This account shall be used for recording the
followings:
- Lending under trust agreements: This account may
be used by microfinance institutions granting loans in trust, reflecting
lending and recovery of borrowed funds, including unmatured and overdue debts,
by using trust capital (at no risk to trustees).
Microfinance institutions holding funds used as
loans in trust shall, based on the financial status and solvency capacity of
customers, classify loans by trust funds (at no risk to trustees) under
applicable regulations on debt classification of the State Bank, and
concurrently shall promptly inform trustors (third parties) of the financial
status and solvency capacity of customers in order for these trustors to take
charge of classification of debts and setting aside of amounts for provisions
against risk in accordance with regulations enforced by the State Bank.
- Other agent services: This account shall be used
by microfinance institutions entrusted as agents and shall be designed for
reflecting provision of other agent services.
2. Account 983 can be subdivided into tier-2 and
tier-3 subaccounts, including:
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This account shall be used at microfinance
institutions acting as lending trustees for reflecting grant of loans to
borrowers by using trust capital under trust agreements (at no risk to trustees
who have already fulfilled contractual obligations).
Account 9831 can be subdivided into tier-3
subaccounts, including:
98311- Standard loans
98312- Watch/special mention loans
98313- Substandard loans
98314- Doubtful loans
98315- Loss loans
Structure and entries of tier-3 subaccounts to the
account 9831:
Debit side:
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- - Amounts moved from relevant accounts.
Credit side:
- Borrower’s debt repayments.
- - Amounts moved to relevant accounts.
Debit balance:
- This section reflects loans granted by using
funds held in trust.
Detailed accounting:
Accountant can use subaccounts relevant to
specific borrowing customers.
Account 9832- Interest on trust loans
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit side:
- Increased value of outstanding interest arising
from on trust loans.
Credit side:
- Decreased value of outstanding interest arising
from on trust loans.
Debit balance:
- This section reflects value of outstanding
interest arising from on trust loans.
Detailed accounting:
Accountants can use subaccounts relevant to
specific borrowing customers.
Account 983- Other entrustment and agent
services
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit side:
- Increased value of trust or agent agreements.
Credit side:
- Decreased value of trust or agent agreements.
Debit balance:
- This section reflects value of trust or agent
agreements.
Detailed accounting:
Accountant may use subaccounts relevant to
trustors and principals.
Article 66. Account 991- Fixed
assets supporting programs and projects
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This account shall be intended for reflecting fixed
assets supporting programs and projects implemented by microfinance
institutions.
2. Structure and entries of the account 991:
Debit side:
- Value of fixed assets purchased or acquired in
programs and projects.
Credit side:
- Value of fixed assets liquidated or transferred
to microfinance institutions.
Debit balance:
- Reflecting total value of fixed assets
supporting programs and projects.
Detailed accounting:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 67. Account 992- Other
assets kept under custody in trust
1. Accounting principles:
a) This account shall be used for reflecting assets
sent to microfinance institutions to be kept in the custody in trust under
regulations in force. Value of assets held under custody in trust shall
be recorded at the actual price of each item. If the price of each item is not
available yet, the temporary price may be used for bookkeeping purposes;
b) Microfinance institutions may use subaccounts
relevant to specific owners of assets sent to be kept under custody in trust.
In addition to detailed account logbooks, microfinance institutions must
deposit documents stating handover and receipt of assets kept under custody in
trust.
2. Structure and entries of the account 992:
Debit side:
- Value of assets kept under custody in trust.
Credit side:
- Value of assets returned to customers sending
assets to be kept under custody in trust.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- This section reflects value of assets that a
microfinance institution keeps under its custody in trust for its customers.
Detailed accounting:
Microfinance institutions may use subaccounts
relevant to entities sending assets to be kept under custody in trust.
Article 68. Account 993-
Externally hired assets
1. Accounting principles:
a) This account shall be designed for reflecting assets
that microfinance institutions outsource for use;
b) In addition to detailed account logbooks,
microfinance institutions must keep a detailed journal of assets of specific
owners. If an asset lease does not regulate value of the leased asset, a microfinance
institution can use temporary prices for accounting purposes.
2. Structure and entries of the account 993:
Debit side:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit side:
- Value of assets returned to owners.
Debit balance:
- This section reflects total value of outsourced
assets that microfinance institutions keep in custody.
Detailed accounting:
Accountant may use subaccounts corresponding to
owners.
Article 69. Account 994-
Customer’s security pledges or collateral
1. Accounting principles:
a) This account shall be designed for reflecting
property that borrowing entities and persons put up as pledges or collateral to
receive loans in accordance with regulations of the State Bank and relevant
laws;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and entries of the account 994:
Debit side:
- Value of pledges and collateral under the
custody of microfinance institutions as security for repayment of debts.
- Increasing differences arising owing to
revaluation of pledges or collateral in accordance with regulations in force.
Credit side:
- Value of pledges and collateral returned to
borrowing entities and persons who have already discharged their debt
obligations.
- Value of pledges and collateral closed out to
repay loan debts to microfinance institutions.
- Decreasing differences arising owing to
revaluation of pledges or collateral in accordance with regulations in force.
Debit balance:
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Detailed accounting:
Microfinance institutions shall use subaccounts
relevant to pledges or collateral of specific kinds and specific customers.
Article 70. Account 995-
Distrained or foreclosed assets pending disposition
1. Accounting principles:
a) This account shall be designed for reflecting
foreclosed or distrained assets pending disposition which are defined as
collateral, used as security for the guarantor's obligations, but have yet to
be completely transferred, pending disposition (briefly called
collateral);
b) In addition to detailed account logbooks,
microfinance institutions must keep a detailed journal of collateral of
specific kinds provided by respective entities and persons.
2. Structure and entries of the account 995:
Debit side:
- Value of collateral pending disposition.
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- Value of collateral already disposed of.
Debit balance:
- This section reflects value of collateral
pending disposition under the custody of institutional or individual
borrowers.
Detailed accounting:
Microfinance institutions may use subaccounts
relevant to collateral of specific kinds provided by respective entities and
persons.
Article 71. Account 996- Tools
and instruments in use
1. Accounting principles:
This account shall be designed for reflecting value
of tools and instruments in use at microfinance institutions. They must be
strictly monitored from the date of dispatch to the date of notification of any
damage. Microfinance institutions must set out internal regulations on
management, use and liquidation of tools and instruments for safe and effective
uses.
- Once taking out of warehouses to be used for
business purposes, all value of tools and instruments of low value must be
distributed to expenses on a one-time basis.
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2. Structure and entries of the account 996:
Debit side:
- Value of tools and instruments increased due to
dispatch thereof for use.
Credit side:
- Value of tools and instruments decreased owing to
notification of damage, loss and for other reasons.
Debit balance:
- This section reflects tools and instruments
remaining currently in use.
Detailed accounting:
Accountants may use subaccounts corresponding to
tools and instruments of specific kinds.
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1. Accounting principles:
a) This account shall be designed for reflecting
assets and valuable papers that microfinance institutions pledge or hypothecate
as security for discharge of debt obligations.
b) Microfinance institutions may use subaccounts
recording specific pledged and hypothecated assets.
2. Structure and entries of the account 998:
Debit side:
- Value of assets that credit institutions pledge
or hypothecate as security for loan debts.
Credit side:
- Value of pledged and hypothecated property
returned after debts have been repaid.
- Value of pledged and hypothecated assets
already disposed of.
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- This section reflects total value of assets
that a microfinance institution pledges or hypothecates.
Detailed accounting:
Microfinance institutions may use subaccounts for
specific pledged and hypothecated assets.
Article 73. Account 999- Other
valuable documents in custody
1. Accounting principles:
This account shall be used for recording valuable
documents that a microfinance institution is authorized to safekeep, including
customer’s saving books, blank saving books (important designated print
publications), etc. Value of documents to be accounted for must match the
amounts specified on these documents. If valuable documents have not been used
yet, physical items mentioned in these valuable documents shall be accounted
for at the conventional price of 1 (one) dong.
2. Structure and entries of the account 999:
Debit side:
- Value of documents received for safekeeping
thereof.
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- Value of documents dispatched.
Debit balance:
- This section reflects value of documents kept
in the custody of microfinance institutions.
Detailed accounting:
Accountant may use subaccounts specific to
documents under custody and recorded subjects.
Chapter III
IMPLEMENTATION
PROVISIONS
Article 74. Entry into force
This Circular shall enter into force from March 1,
2020 to be applied in the financial year of 2020.
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Office Chief, Director of Finance - Accounting
Department, Heads of the State Bank’s affiliates, Directors of SBV branches in
cities and provinces, Chairpersons of Boards of Directors, and General
Directors (Directors) of microfinance institutions, shall be responsible for
implementing this Circular./.
PP. GOVERNOR
DEPUTY GOVERNOR
Dao Minh Tu