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STATE BANK OF
VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
35/2019/TT-NHNN
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Hanoi, December
31, 2019
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CIRCULAR
STATE
BANK OF VIETNAM’S REGULATIONS ON ACCOUNTING FOR FIXED ASSETS, TOOLS,
INSTRUMENTS AND SUPPLIES
Pursuant to the Law on State Bank of Vietnam
dated June 16, 2010;
Pursuant to the Law on Accounting dated November
20, 2015;
Pursuant to the Law on Management and Use of
Public Property dated June 21, 2017;
Pursuant to the Prime Minister’s Decision No.
07/2013/QD-TTg dated January 24, 2013 on financial policies of the State Bank
of Vietnam;
Pursuant to the Prime Minister’s Decision No.
08/2013/QD-TTg dated January 24, 2013 on the accounting regime applicable to
the State Bank of Vietnam;
Pursuant to the Government's Decree No.
16/2017/ND-CP dated February 17, 2017, defining the functions, tasks, powers
and organizational structure of the State Bank of Vietnam;
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Upon the request of the Director of the Finance
– Accounting Department;
State Bank’s Governor hereby promulgates the
Circular setting out State Bank’s regulations on accounting for fixed assets,
tools, instruments and supplies.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular prescribes the bookkeeping and
accounting regime for fixed assets, tools, instruments and supplies to be
applied at affiliates of the State Bank of Vietnam (hereinafter referred to as
SBV).
Accounting for or recording bookkeeping entries of
formation and acquisition of assets with respect to capital investment and
construction projects or projects funded by non-refundable aids (in the course
of execution of projects) in the SBV’s system shall not be covered in this
Circular.
Article 2. Subjects of
application
This Circular shall be applied to the Finance –
Accounting Department, Administrative Department, Transaction Center,
Information Technology Department, Issue and Vault Department, Administrative
Subdepartment, Information Technology Subdepartment, Issue and Vault Subdepartment,
Bank Supervision and Inspection Agency, Project Management Units for ODA-funded
projects, SBV's branches at provinces and centrally-affiliated cities
(hereinafter referred to as State Bank branches), and units that keep entries
of their transactions on the SBV’s Chart of Accounts (hereinafter referred to
as SBV’s affiliates).
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Article 3. Interpretation
1. “Core banking, accounting, budgeting and systems
integration system” refers to a system created to send, receive, store, display
and perform actions with the objective of managing and accounting for SBV's
economic or financial transactions, including such software products as
Enterprise Resource Planning (ERP), Core Banking (Temenos T24), Chest
Management Operation (CMO), Central Securities Depository (CSD), Auction/ Open
Market Operation (AOM) (hereinafter referred to as accounting software system).
2. ERP software refers to a system for managing and
accounting for SBV’s economic or financial transactions, which is classified
into the following branches of management of accounting operations:
- General Ledger (GL);
- Fixed Asset Management (FA);
- Account Receivable, Account Payable Management
(AR, AP);
- Financial Accounting Hub (FAH);
- Budgeting (BG).
3. Central shopping unit refers to an entity
authorized by SBV’s Governor to buy in bulk and allocate fixed assets, tools
and supplies to SBV’s affiliates.
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Article 4. Regulations on
standards for recognition of fixed assets, tools and supplies
1. Standards for recognition of tangible fixed
assets
Tangible fixed assets are assets existing in
physical form and used for SBV’s operations. Fixed asset which is structured independently
or exists as a system comprising separate parts linked together to perform one
or several functions or unable to work normally in default of any of these
parts can be considered as a fixed asset if it meets all two following
standards, including:
a) Having the useful life of at least 01 (one)
year;
b) Having the historical cost of at least VND
30,000,000 (ten million dong).
2. Standards for recognition of intangible fixed
assets
Intangible fixed asset is a non-physical asset that
SBV creates through its investments or operations, and that does not create
tangible fixed assets though it meets both standards specified in clause 1 of
this Article.
Expenses that do not meet both standards specified
in clause 1 of this Article are directly accounted for or gradually distributed
into SBV’s expenses.
3. Standards for recognition of tools or
instruments
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4. Standards for recognition of supplies
Supplies or raw materials are subjects of labor
that are used in SBV’s operations, not being classified as tools or
instruments, but classified under the provisions of SBV's Asset Management
Regulations.
Article 5. Tracking and
accounting principles
1. Principles of tracking of fixed assets, tools,
instruments and supplies
a) All assets that are fixed assets, tools, instruments
or supplies must be reflected or tracked in a full and systematic manner on the
FA branch.
b) Principles of tracking of fixed assets:
(i) Each objects qualified for being
recognized as a fixed asset must be classified, numbered and tagged separately,
and tracked in detail. In case of upgradation, expansion or repair of a fixed
asset, each fixed asset affected by any of such activities must be tracked in
detail.
(ii) When entering a fixed asset as a system
that is constituted by different separate parts linked together and having
different depreciation periods, and that continues to perform its main
functions even though any of these parts are missed out, SBV’s affiliates must
classify such fixed asset by such separate parts. If these separate parts meet
both standards for recognition of fixed assets, they can be accepted as
independent tangible fixed assets.
(iii) Each fixed asset must be tracked
according to its historical cost, accumulated depreciation and residual value
recorded in accounting books:
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=
Historical cost
-
Accumulated
depreciation
(iv) SBV’s affiliates must track and keep
custody of unneeded fixed assets and fixed assets awaiting disposition that have
not been completely depreciated in accordance with regulations currently in
force, and must depreciate them under the provisions of this Circular.
c) Principles of tracking tools or instruments:
All tools or instruments must be tracked by
detailing types and users thereof. Tools or instruments can be tracked from the
time of purchase to the time of liquidation, irrespective of whether their
value has been completely distributed or not.
d) Principles of tracking of supplies:
All supplies kept in warehouses must be tracked in
detail by their material, quantity or unit prices determined once they are
moved in or out of warehouses, or inventory quantity or value according to the
specific identification method.
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2. Bookkeeping and accounting principles
a) Tracking, bookkeeping or accounting for fixed
assets, tools, instruments and supplies at SBV's affiliates must take place on
the Accounting Software System.
b) When bookkeeping or accounting for transactions
on the Accounting Software System, SBV’s affiliates must follow the manual for
use of this System issued by SBV.
c) Participants in procedures for accounting for
fixed assets, tools, instruments and supplies at SBV’s affiliates must conform
to regulations on circulation, control, reconciliation and consolidation of
accounting documents on the Accounting Software System adopted by SBV.
Article 6. Regulations on
depreciation of fixed assets
1. Principles of depreciation of fixed assets
a) Depreciation of fixed assets under SBV’s
ownership must be subject to regulations of the Ministry of Finance imposed on
enterprises.
b) All existing fixed assets must be depreciated,
except the followings:
(i) Any fixed asset, though completely
depreciated, remains in use;
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(iii) Any fixed asset, though not completely
depreciated, is damaged previously to the extent that it is no longer usable;
(iv) Any fixed asset kept under an affiliate’s
control is not in its ownership (except finance leased fixed assets);
(v) Any fixed assets are used for granting
welfare benefits to SBV’s staff members and employees (except those assets
necessary for employee’s performing their duties, including mid-shift
accommodations, mid-shift meal canteens, locker rooms, restrooms, parking lots,
medical exam rooms or healthcare stations, etc. financed and built by SBV);
(vi) Any intangible fixed asset, including
land title that is depreciated for determination of value of land title that is
charged into total asset value as provided in Article 100 in the Government’s
Decree No. 151/2017/ND-CP dated December 26, 2017, elaborating on several
Articles of the Law on Management and Use of Public Property (hereinafter
referred to as Decree No. 151/2017/ND-CP).
c) Depreciation or termination of depreciation of
fixed assets shall be carried out from the date of increase or decrease in
these fixed assets.
2. Methods for depreciation of fixed assets
a) SBV’s fixed assets may be depreciated according
to the straight line method as follows:
(i) Annual average depreciation value of a
fixed asset is calculated by dividing its historical cost by depreciation
years;
(ii) Monthly depreciation value of a fixed
asset is calculated as the annual average depreciation value divided by 12
months. Depreciation value for the month ending the predetermined depreciation
timelength is determined as difference between the historical cost and the
accumulated depreciation realized till the month preceding the month ending the
specified depreciation timelength.
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3. Determination of the depreciation timelength of
fixed assets
a) With respect to a fixed asset that is new (has
not been used before), SBV's affiliate must take into account the depreciation
timelength stated in Appendix 01 and 02 hereto to determine the depreciation
timelength of such fixed asset.
b) With respect to a fixed asset that has already
been used, the depreciation timelength shall be determined as follows:
Depreciation
timelength
=
Reasonable value
x
Depreciation timelength of a new fixed asset of
the same kind referred to in Appendix 01 and 02 hereto
Market price of a new
fixed asset of the same kind or of the equivalent one
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c) Amortization timelength of an intangible fixed
asset, including authors' right and intellectual property right, is the term of
protection specified in patents in accordance with regulations in force
(excluding the length of extension of the term of protection).
4. Change of fixed asset’s historical cost
a) Fixed asset’s historical cost may be changed in
the following cases:
(i) Fixed asset is revaluated according to jurisdictional
entity’s decisions;
(ii) Fixed asset is upgraded, expanded or
repaired according to projects approved by jurisdictional entities;
(iii) One or several existing parts of fixed
asset are removed, or additional ones are installed;
(iv) Adjusting historical cost of intangible
fixed asset, including value of land use right, according to (vi) of point b of
clause 1 of this Article conforms to regulations laid down in clause 1 of
Article 103 in the Decree No. 151/2017/ND-CP. Value of land use right is
determined under clause 1, 2 and 3 of Article 102 in the Decree No.
151/2017/ND-CP plus (+) taxes (exclusive of refunded taxes) and fees or charges
prescribed in laws on fees and charges.
b) Whenever any change in the historical cost of
fixed asset (except land use right stipulated in (iv) of point a of this
clause) occurs, SBV's affiliate shall make a report clearly stating causes of
such change, and redefine components of such historical cost, the residual
value of such fixed asset and carry out procedures for accounting for them.
If a fixed asset improvement, expansion or repair
project comprises different work items and assets (objects recorded in
accounting books as fixed assets) that are not recorded as separate accounts,
book value of final accounts of specific work items and assets approved by
jurisdictional entities must be distributed on the basis of construction area,
quantity, costs estimated in detail for improvement, expansion or repair of
each asset or work item.
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The historical cost of an intangible fixed asset,
i.e. land use right, that fall in the case prescribed in (vi) of point b of
this Article shall be redetermined by the sum of revaluated land use right plus
(+) taxes (exclusive of refunded taxes) and fees or charges under laws on fees
and charges.
Land use right is revalued according to the formula
specified in clause 1 and 2 of Article 102 in the Decree No. 151/2017/ND-CP,
including components such as land size, purposes, prices and price adjustment
coefficients in effect at the time of revaluation of land use right.
5. Change in the depreciation timelength
a) If there is any affecting element (e.g.
improvement, upgradation or demolition of part or all of parts of fixed asset)
that can lengthen or shorten the predetermined depreciation timelength of a
fixed asset, at the time of preparation of a plan for such improvement,
upgradation or demolition, SBV’s affiliate must prepare a report containing a
recommended plan that clarifies the changed timelength of depreciation on the
basis of clear explanations about the following information for submission to
SBV (via Finance – Accounting Department):
(i) Designed technical lifespan of the fixed
asset;
(ii) Current condition of the fixed asset
(i.e. period of completed depreciation, generation and current status);
(iii) Impacts of increase or decrease in
asset depreciation.
b) Authority to approve the plan:
After receipt of plans (including detailed
recommendations on changes in fixed asset depreciation timelength) from SBV's
affiliates, Finance - Accounting Department shall consider approving these
plans, make a general report for submission to the SBV's Governor to seek his
consent within his jurisdiction as stated in SBV’s internal rules over
financial and asset management.
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Article 7. Accounting reports
1. Principles of preparation and submission of
accounting reports on fixed assets, tools, instruments and supplies
SBV’s affiliates shall prepare and submit
accounting reports in a sufficient, timely and accurate manner. SBV’s
affiliates shall assume responsibility for data and information shown in
reports.
2. Accounting reports on fixed assets, tools,
instruments and supplies, including:
- Fixe asset inventory report (Appendix 24)
- Tools and instruments inventory report (Appendix
25)
- Supplies inventory report (Appendix 26)
- (Quarterly) fixed asset depreciation report
(Appendix 27)
- Assessment report on increase and decrease in
fixed assets (Appendix 28)
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Chapter II
REGULATIONS ON
ACCOUNTING FOR FIXED ASSETS
Article 8. Accounts, accounting
documents and books
1. Accounts
The following main accounts shall be used for
accounting for fixed assets:
- A/C 304001- Tangible fixed assets
- A/C 304002- Intangible fixed assets
- A/C 30400501- Depreciation of tangible fixed
assets
- A/C 30400502- Amortization of intangible fixed
assets
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- A/C 501001- Allocated capital
- A/C 501002- Capital expenditures
- A/C 501003- Capital gains on revaluation of
assets
- A/C 501999- Not-elsewhere-classified (NEC)
capital
- A/C 502002- Financial reserve funds
- A/C 602004- Inter-branch payments
- A/C 602999- Other payments between SBV’s affiliates
- A/C 811001- Underlying depreciation of fixed
assets
- A/C 81100301- Expenses incurred on liquidation of
fixed assets
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- A/C 00900199- Other assets held in custody
- A/C 009002- Outsourced assets
Details, characteristics and compositions of these
accounts shall be subject to detailed regulations set out in the SBV's Chart of
Accounts.
2. Accounting documents, books and records
The following main documents, books or records
shall be used for accounting for fixed assets:
- Report on acceptance testing, commissioning and
handover of fixed asset (Appendix 03)
- Report on liquidation of fixed asset (Appendix
04)
- Report on acceptance testing, commissioning and
handover of fixed asset after completion of major repair (Appendix 05)
- Report on revaluation of fixed asset (Appendix
06)
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- Fixed asset tag or label (Appendix 08)
- Fixed asset register (Appendix 09)
- Reconciliation statement on fixed asset depreciation
(Appendix 10)
- Logbook of fixed assets, tools, instruments and
supplies available at places where they are used (Appendix 11)
- Accounting voucher of debits to off-balance sheet
accounts (Appendix 12)
- Accounting voucher of credits to off-balance
sheet accounts (Appendix 13)
- Set of invoices and evidencing documents on fixed
assets, issued by suppliers.
Article 9. Accounting for fixed
assets purchased by users
1. SBV's affiliates wishing to purchase fixed
assets must observe the following regulations:
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b) Unless such advance payments exceed the amounts
specified in approved cost estimates, they will be allowed to proceed to buy
fixed assets. Based on legitimate and documents evidencing fixed asset
purchases, accountants must concentrate all costs incurred from these purchases
and account for them as follows:
Recording debits to A/C 313001- Costs of fixed
asset purchases
Recording credits to relevant A/C (e.g. 10100201,
102001, 602004, 602999, 413999,...)
2. If fixed assets acquired by purchases are brought
in use and costs incurred from acquisition of such assets are settled within
the fiscal year in question.
Accountants may, based on documents on settlement
of these costs that jurisdictional entities have approved, perform the
following accounting activities:
a) Recording entries of remaining sums not yet paid
to suppliers under purchase contracts to general accounts of purchase costs
Entering debits in A/C 313001- Costs of fixed asset
purchases
Entering debits in A/C 413999- Other payables
Request for advance payments and discharge of debt
obligations to suppliers shall be subject to SBV’s Regulations on Management of
Assets.
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Recording debits to A/C 304001- Tangible fixed
assets
And/or recording debits to A/C 304002- Intangible
fixed assets
Recording credits to A/C 313001- Costs of fixed
asset purchases
Simultaneously, SBV’s affiliates must depreciate
these fixed assets as per clause 1 of Article 18 herein.
3. If purchased fixed assets have already been
brought in use, but costs incurred from acquisition of such assets have not yet
been settled within the fiscal year in question
a) Temporarily keeping entries of fixed assets
Based on reports on commissioning, acceptance
testing, handover and delivery of fixed assets associated with relevant
evidencing documents issued before these assets are brought into operation,
accountant must carry out the following accounting activities:
(i) Recording entries of remaining sums not
yet paid to suppliers under purchase contracts to general accounts of asset
purchase costs:
Entering debits in A/C 313001- Costs of fixed asset
purchases
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(ii) Temporarily keeping entries of fixed
assets
Recording debits to A/C 304001- Tangible fixed
assets
And/or recording debits to A/C 304002- Intangible
fixed assets
Recording credits to A/C 313001- Costs of fixed
asset purchases
Simultaneously, SBV’s affiliates must depreciate
these fixed assets as per clause 1 of Article 18 herein.
b) Taking the following actions after receipt of
approval for settlement of costs incurred from purchases of fixed assets
Request for advance payments and discharge of debt
obligations to suppliers shall be subject to SBV’s Regulations on Management of
Assets.
In case where there is any variation between costs
approved for settlement and temporarily recorded costs, SBV’s affiliates must
deal with such variation by adjusting the latter to the first:
(i) If there are decreasing adjustments in
historical costs of these assets, accountants shall keep bookkeeping entries as
follows:
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Recording credits to A/C 304001- Tangible fixed
assets
And/or recording credits to A/C 304002- Intangible
fixed assets
(ii) If there are increasing adjustments in
historical costs of these assets, accountants shall keep bookkeeping entries as
follows:
Recording debits to A/C 304001- Tangible fixed
assets
And/or recording debits to A/C 304002- Intangible
fixed assets
Recording credits to relevant A/Cs (e.g. 10100201,
102001, 602004, 602999, 413999,...)
Simultaneously, accountant must adjust depreciation
value charged in advance as per point a of clause 2 of Article 18 herein.
Article 10. Accounting for
costs incurred from centralized purchasing of fixed assets for use by SBV’s
affiliates
1. At centralized purchasing units
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(i) Purchasing units shall make requests to
receive advance payments at Transaction Offices or SBV’s branches at cities or
provinces where they open checking accounts according to the schedules approved
by competent entities.
(ii) SBV’s affiliates shall create logbooks
of advance payments for purchase of fixed assets requested at Transaction
Offices or SBV’s branches in cities or provinces where they open their checking
accounts.
(iii) Within the approved budgets,
centralized purchasing units shall proceed to purchase fixed assets,
concentrate all costs incurred and carry out the following accounting
procedures:
Entering debits in A/C 313001- Costs of fixed asset
purchases
Recording credits to relevant A/Cs (e.g. 10100201,
102001, 602004, 413999,...)
b) When transferring, handing over or delivering
fixed assets to demanding affiliates
(i) If centralized purchasing units assign
their staff to transport and install these assets to be available for use at
these affiliates:
- Based on reports on commissioning, acceptance
testing and handover of fixed assets signed by and between purchasing units and
staff members in charge of transporting and installing these assets,
accountants can perform the following accounting steps:
Recording debits to A/C 315999- Other internal
receivables
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Recording credits to A/C 313001- Costs of fixed
asset purchases
- In case of handover and delivery of fixed assets,
staff members of centralized purchasing units shall be responsible for
preparing reports on commissioning, handover and delivery of fixed assets with
demanding affiliates.
- Upon receipt of these reports, accountants must
keep the following entries:
Recording debits to A/C 315999- Other internal
receivables
(Subaccounts: Internal receivables from
demanding affiliates)
Recording credits to A/C 315999- Other internal
receivables
(Subaccounts: Internal receivables from fixed
assets in transit/Staff members in charge of transporting or installing fixed
assets)
(ii) If centralized purchasing units agree
with suppliers on directly transferring or handing over fixed assets to
demanding affiliates:
Based on reports on commissioning, transfer,
handover or delivery of fixed assets signed by and between suppliers and
demanding affiliates, accountants may record the following bookkeeping entries:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Subaccounts: Internal receivables from
demanding affiliates)
Recording credits to A/C 313001- Costs of fixed
asset purchases
(iii) In case of purchase of fixed assets at
the disposal of centralized purchasing units, accountants shall record
temporary entries of fixed assets as follows:
Recording debits to A/C 304001- Tangible fixed
assets
And/or recording debits to A/C 304002- Intangible
fixed assets
Recording credits to A/C 313001- Costs of fixed
asset purchases
c) When settling costs incurred from purchase of
fixed assets
Based on decisions on approval of settlement of
such costs, and the list of fixed assets acquired through centralized
purchasing procedures by respective demanding affiliates, centralized
purchasing units must inform Debits to demanding affiliates:
Recording debits to A/C 602004- Inter-branch
payments
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Or recording debits to A/C 602999- Other payments
between SBV’s affiliates
(centralized purchasing unit’s code;
inter-branch code: SBV’s branch in city or province where centralized
purchasing unit opens its account)
Recording credits to A/C 315999- Other internal
receivables
(Subaccounts: Internal receivables from
demanding affiliates)
2. At SBV’s branches in cities or provinces where
centralized purchasing units open their accounts
Upon receipt of Debit transfer orders from
centralized purchasing units regarding settlement value of centralized
purchases of fixed assets, accountants may take the following accounting steps:
Recording debits to A/C 602004- Inter-branch
payments
(Affiliate’s codes: SBV's branches in the
cities or provinces where centralized purchasing units open their accounts; inter-branch
codes: demanding affiliates or SBV’s branches in cities or provinces where
demanding affiliates open their accounts)
Recording credits to A/C 602999- Other payments
between SBV’s affiliates
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. At SBV’s branches in cities or provinces where
demanding affiliates open their accounts
Upon receipt of Debit transfer orders from centralized
purchasing units or SBV’s affiliates where centralized purchasing units open
their accounts regarding settlement value of centralized purchases of fixed
assets, accountants shall take the following accounting steps:
Recording debits to A/C 602999- Other payments
between SBV’s affiliates
(Affiliate’s codes: SBV’s branches in cities
or provinces where demanding affiliates open their accounts; inter-branch
codes: demanding affiliates).
Recording credits to A/C 602004- Inter-branch
payments
(Affiliate’s codes: SBV's branches in the
cities or provinces where demanding affiliates open their accounts;
inter-branch codes: centralized purchasing units or SBV’s branches in cities or
provinces where centralized purchasing units open their accounts)
4. At demanding affiliates
a) Based on reports on commissioning, transfer or
handover of fixed assets signed by and between suppliers/centralized purchasing
units and demanding units, evidencing documents or records of received assets,
accountants may record the following temporary entries:
Recording debits to A/C 304001- Tangible fixed
assets
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording credits to A/C 415999- Other internal
receivables
(Subaccounts: Internal receivables from
centralized purchasing units)
b) If settlement requests have not yet been
approved in the financial year in question, SBV’s affiliates shall record
entries of fixed assets or depreciation thereof in advance; and shall carry out
adjustments in historical costs and depreciation value of fixed assets
according to decisions on approval of settlement under clause 3 of Article 9
herein.
c) Upon receipt of Debit transfer orders from
centralized purchasing units or SBV’s branches in cities or provinces where
centralized purchasing units open their accounts or SBV’s branches in cities or
provinces where demanding affiliates open their accounts in relation to
settlement value of costs of centralized purchases of fixed assets, accountants
must check whether costs specified on these orders are matched with those
specified in decisions on approval of settlement of centralized purchase costs,
reports on commissioning, transfer, handover or delivery of fixed assets, and
then must take the following accounting steps:
Recording debits to A/C 415999- Other internal
receivables
(Subaccounts: Internal receivables from
centralized purchasing units)
Recording credits to A/C 602004- Inter-branch
payments
(Affiliate’s codes: demanding affiliates;
inter-branch codes: centralized purchasing units or SBV’s branches in cities or
provinces where centralized purchasing units open their accounts)
Or recording credits to A/C 602999- Other payments
between SBV’s affiliates
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Offset accounts included in balance sheets
At the end of a fiscal quarter or year, before SBV
prepares quarterly/annual financial statements, SBV’s affiliates must check and
compare accounts in order to ensure that balance in A/C 315999- Other internal
receivables at centralized purchasing units is matched with balance in A/C
415999- Other internal payables at demanding affiliates in terms of entries on
opposite sides; and must carry out offsetting according to regulations imposed
by SBV.
Article 11. Accounting for
assigned, gifted or donated fixed assets
1. At SBV’s affiliates entitled to assigned, gifted
or donated fixed assets
Based on documents or records on fixed assets,
reports on commissioning, transfer, handover and receipt of fixed assets,
reports on revaluation of fixed assets (with respect to used fixed assets)
which are assigned, gifted or donated, and decisions on receipt of fixed assets
which are assigned, gifted or donated by competent entities, SBV's affiliates
record received fixed assets and transfer funds to Finance – Accounting
Department by taking the following accounting steps:
Recording debits to A/C 304001- Tangible fixed
assets
And/or recording debits to A/C 304002- Intangible
fixed assets
Recording credits to A/C 602004- Inter-branch
payments
(affiliate’s codes: SBV’s affiliates entitled
to assigned, gifted or donated fixed assets; inter-branch codes: Finance –
Accounting Department)
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(affiliate’s codes: SBV’s affiliates entitled
to assigned, gifted or donated fixed assets; inter-branch codes: SBV’s branches
in the cities or provinces where SBV’s affiliates open their accounts)
And sending 01 set of evidencing documents to the
Finance – Accounting Department as a basis to make payments.
2. At SBV’s branches in the cities or provinces
where demanding affiliates open their accounts
Upon receipt of Credit transfer orders related to
assigned, gifted or donated fixed assets from SBV's affiliates that open their
accounts at SBV's branches in cities or provinces, these branches shall take
the following accounting steps in transfer of funds to the Finance - Accounting
Department:
Recording debits to A/C 602999- Other payments
between SBV’s affiliates
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV's affiliates open their accounts; inter-branch
codes: SBV’s affiliates entitled to assigned, gifted or donated fixed assets)
Recording credits to A/C 602004- Inter-branch
payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV's affiliates open their accounts; inter-branch
codes: Finance – Accounting Department)
3. At the Finance – Accounting Department
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording debits to A/C 602004- Inter-branch
payments
(affiliate’s codes: Finance - Accounting
Department; inter-branch codes: SBV’s affiliates entitled to assigned, gifted
or donated fixed assets, or SBV’s branches in the cities or provinces where
SBV’s affiliates receiving such assets open their accounts)
Recording credits to A/C 501001- Allocated capital
(If fixed assets are allocated by the State Budget, etc.)
Or recording credits to A/C 501002- Capital
expenditures
4. If SBV directly receives fixed assets from
organizations assigning, gifting or donating fixed assets, and then hands over
them for use by SBV’s affiliates, units authorized to lead receipt of fixed
assets (accounting for them in accordance with clause 1 of this Article) and
assign them for use by SBV's affiliates (accounting for them in accordance with
clause 1 of Article 14 herein).
Article 12. Accounting for
excess, insufficient, lost or damaged fixed assets
1. In case of discovering excess of fixed assets
In all cases where fixed assets are found excess,
causes of such excess must be identified. Based on fixed asset inventory
reports and conclusions of the Inventory Committee, accountants can account for
these assets in an accurate, timely and cause-specific manner.
a) At SBV’s affiliates
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(ii) If excess fixed assets found excess are
those under the control of other affiliates, accountants must promptly inform
owners of these assets and return them.
Returning these fixed assets must be documented by
reports on transfer, handover of fixed assets certified by Heads of SBV's
affiliates involved.
(iii) If it is unable to identify owners of
fixed assets found excess, SBV’s affiliates must send their reports on these
situations to SBV (via Finance - Accounting Department) to seek its proper
decisions.
(iv) During the period of pending disposition
of excess fixed assets, based on inventory checking documents or records,
accountants can use accounting vouchers on off-balance sheet liabilities for
keeping track of fixed assets with the conventional value of 1 dong (d) per
each fixed assets for use in accounting for fixed assets held in custody:
Recording debits to A/C 00900199- Other assets held
in custody
(Subaccounts: Fixed assets with unidentified
owners/ Fixed assets not yet claimed by owners)
b) At the Finance – Accounting Department
In different cases of excess of fixed assets
without identified owners at SBV's affiliates, the Finance - Accounting Department
shall give different instructions.
2. In case where fixed assets are found
insufficient or have gone missing or are damaged, SBV’s affiliates must clarify
causes, charge persons involved in such faults (if any) and impose possible
sanctions according to existing regulations, and perform the following
accounting steps:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Recording decreases in fixed assets
(i) If fixed assets have not been fully
depreciated
Based on reports on disposition of fixed assets in
case of being insufficient, lost or damaged, and documents or records on fixed
assets, accountants shall record decreases in fixed assets:
Recording credits to A/C 315004- Embezzlement,
loss or deficiency of money, assets awaiting disposition
Residual value of fixed assets
Recording debits to A/C 30400501- Depreciation of
tangible fixed assets
Accumulated depreciation value
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording debits to A/C 30400502- Amortization of
intangible fixed assets
Accumulated amortization value
Recording credits to A/C 304001- Tangible fixed
assets
Historical costs
And/or
Recording credits to A/C 304002- Intangible fixed
assets
Historical costs
(ii) In case where fixed assets are fully
depreciated
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording debits to A/C 30400501- Depreciation of
tangible fixed assets
Accumulated depreciation value
And/or
Recording debits to A/C 30400502- Amortization of
intangible fixed assets
Accumulated amortization value
Recording credits to A/C 304001- Tangible fixed
assets
Historical costs
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording credits to A/C 304002- Intangible fixed
assets
Historical costs
Committees on disposition of insufficient or lost
or damaged fixed assets must define causes, blame responsible persons and
identify amounts of compensation, and seek competent entity's approval thereof
in accordance with SBV’s financial regulations currently in force. If
compensations paid by defaulting persons and indemnities paid by insurance
firms are inadequate, SBV's affiliates shall take actions prescribed in current
regulations of the State and SBV on dealing with loss or damage.
b) Upon receipt of decisions on identification of
compensation responsibilities and amounts of compensation, and decisions on
addressing asset loss or damage (if any), accountants must take the following
accounting steps:
Recording debits to A/C 314999- Other receivables
from customers
(subaccounts reflecting other receivables
from fixed asset insurance companies)
Insurance company’s payables (if any)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(subaccounts reflecting compensations paid
by specific staff members)
Compensation sums paid by staff members
Recording debits to A/C 502002- Financial reserve
funds
Remaining loss or damage (in case of
insufficiency)
Recording credits to A/C 315004- Embezzlement,
loss or deficiency of money or assets awaiting disposition
Residual value
c) Accountants must account for gains from product
waste or scrap (if any), expenses related to disposition of damaged fixed
assets
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording debits to relevant A/Cs (e.g. 10100201,
102001,...)
Gains or proceeds
Recording debits to relevant expense A/Cs (if
fixed assets are damaged)
Costs related to disposition of damaged fixed
assets
Recording credits to relevant A/Cs (e.g.
10100201, 102001,...)
Money spent
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Money received
d) Accountants must account for money received from
compensations paid by staff members and insurance companies:
Recording debits to relevant A/Cs (e.g. 10100201,
102001,...)
Recording credits to A/C 314999- Other receivables
from customers
(subaccounts reflecting other receivables
from fixed asset insurance companies)
Or recording credits to A/C 315005- Compensations
paid by staff members
(subaccounts reflecting compensations paid by
specific staff members)
Article 13. Accounting for
revaluation of fixed assets
Revaluation of fixed assets can be carried out only
when it is allowed by laws. Based on competent entity’s decisions on
revaluation of fixed assets and reports on revaluation of fixed assets, SBV’s
affiliates shall prepare evidencing documents on accounting for value increased
or decreased owing to revaluation, and entering historical costs of fixed
assets, increased or decreased depreciation and post-valuation residual value
in tags or labels of fixed assets:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) At SBV’s affiliates:
Recording debits to A/C 304001- Tangible fixed
assets
And/or recording debits to A/C 304002- Intangible
fixed assets
Increased historical costs of fixed assets
Recording credits to A/C 30400501- Depreciation of
tangible fixed assets
And/or recording credits to A/C 30400502-
Amortization of intangible fixed assets
Increased amortization value
Recording credits to A/C 602004- Inter-branch
payments
(affiliate’s codes: SBV’s affiliates having
fixed assets of which value is increased after revaluation; inter-branch codes:
Finance – Accounting Department)
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(affiliate’s codes: SBV’s affiliates having
fixed assets of which value is increased after revaluation; inter-branch codes:
SBV’s branches in the cities or provinces where SBV’s affiliates open their
accounts)
And sending 01 set of evidencing documents to the
Finance – Accounting Department as a basis to carry out accounting activities.
b) At SBV’s branches in the cities or provinces
where SBV’s affiliates open their accounts
Upon receipt of postings on transfer of assets of
which value is increased due to revaluation from SBV’s affiliates opening
accounts at SBV's branches in cities or provinces, these branches shall carry
forward assets to the Finance - Accounting Department:
Recording debits to A/C 602999- Other payments
between SBV’s affiliates
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s affiliates open their accounts; inter-branch
codes: SBV’s affiliates having fixed assets of which value is increased after
revaluation)
Recording credits to A/C 602004- Inter-branch
payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV's affiliates open their accounts; inter-branch
codes: Finance – Accounting Department)
c) At the Finance – Accounting Department
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording debits to A/C 602004- Inter-branch
payments
(affiliate’s codes: Finance – Accounting
Department; inter-branch codes: SBV’s affiliates having fixed assets of which
value is increased after revaluation or SBV’s branches in cities or provinces
where SBV’s affiliates open their accounts)
Recording credits to A/C 501003- Capital gains from
revaluation of assets
2. Accounting for decreasing revaluation of fixed
assets
a) At SBV’s affiliates:
Recording debits to A/C 602004- Inter-branch
payments
(affiliate’s codes: SBV’s affiliates having
fixed assets of which value is decreased after revaluation; inter-branch codes:
Finance – Accounting Department)
Or recording debits to A/C 602999- Other payments
between SBV’s affiliates
(affiliate’s codes: SBV’s affiliates having
fixed assets of which value is decreased due to revaluation; inter-branch
codes: SBV’s branches in the cities or provinces where SBV’s affiliates open
their accounts)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
And/or recording credits to A/C 30400502-
Amortization of intangible fixed assets
Decreased amortization value
Recording credits to A/C 304001- Tangible fixed
assets
And/or recording credits to A/C 304002- Intangible
fixed assets
Historical costs of decreased fixed assets
b) At SBV’s branches in the cities or provinces
where SBV’s affiliates open their accounts
Upon receipt of postings on transfer of assets of
which value is increased due to revaluation from SBV’s affiliates opening
accounts at SBV's branches in cities or provinces, these branches shall take
the following accounting actions:
Recording debits to A/C 602004- Inter-branch
payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV's affiliates open their accounts; inter-branch
codes: Finance – Accounting Department)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s affiliates open their accounts; inter-branch
codes: SBV’s affiliates having fixed assets of which value is decreased due to
revaluation)
c) At the Finance – Accounting Department
Upon receipt of Debit transfer documents from SBV's
affiliates or SBV’s branches in cities or provinces where SBV's affiliates open
their accounts, and reports on revaluation of fixed assets from SBV's
affiliates obtaining permission for the decreasing valuation of historical
costs of fixed assets, together with competent entity’s decisions on
revaluation of fixed assets, accountants shall take the following accounting
actions:
Debiting A/C
501003- Capital gains on revaluation of assets
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: Finance – Accounting
Department; inter-branch codes: SBV’s affiliates having fixed assets of which
value is decreased after revaluation or SBV’s branches in cities or provinces
where SBV’s affiliates open their accounts)
Article 14. Accounting for
transfer of fixed assets
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) At transferors: Based on decisions on
intra-corporate transfer of fixed assets issued by SBV's Governor and documents
on fixed assets, together with reports on commissioning, acceptance testing,
handover or transfer of fixed assets, accountants shall take the following
accounting steps:
Debiting A/C
30400501- Depreciation of tangible fixed assets
And/or
Debiting A/C
30400502- Amortization of intangible fixed assets
Debiting A/C
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(affiliate’s codes: SBV’s transferor
affiliates; inter-branch codes: SBV’s transferee affiliates): Residual value of
transferred fixed assets
Or
Debiting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s transferor
affiliates; inter-branch codes: SBV’s branches in the cities or provinces where
SBV’s transferor affiliates open their accounts): Residual value of
transferred fixed assets
Crediting A/C
304001- Tangible fixed assets
And/or
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
304002- Intangible fixed assets
b) At SBV’s branches in the cities or provinces
where SBV’s transferor affiliates open their accounts
Upon receipt of postings on transfer of assets from
SBV’s transferor affiliates to SBV’s transferee affiliates, accountants may
take the following accounting steps:
Debiting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s transferor affiliates open their accounts;
inter-branch codes: SBV’s transferee affiliates or SBV’s branches in the cities
or provinces where SBV’s transferee affiliates open their accounts): Residual
value of transferred fixed assets
Crediting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s transferor affiliates open their accounts;
inter-branch codes: SBV’s transferor affiliates): Residual value of
transferred fixed assets
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Upon receipt of postings on transfer of fixed
assets in question from SBV’s transferor affiliates or SBV where SBV's
transferor affiliates open their accounts, accountants shall take the following
accounting steps:
Debiting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s transferee affiliates open their accounts;
inter-branch codes: SBV’s transferee affiliates): Residual value of
transferred fixed assets
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s transferee affiliates open their accounts;
inter-branch codes: SBV’s transferor affiliates or SBV’s branches in the
cities or provinces where SBV’s transferor affiliates open their accounts):
Residual value of transferred fixed assets
d) At transferees: Upon receipt of fixed assets and
sets of documents on fixed assets from transferor affiliates, accountants shall
check whether data shown thereon are matched with those shown on decisions on
intra-corporate transfer of assets issued by SBV’s Governor, transferee
affiliates must fully implement procedures for receipt of fixed assets and
receive the following postings on such transfer:
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
304001- Tangible fixed assets
And/or
Debiting A/C
304002- Intangible fixed assets
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s transferee affiliates;
inter-branch codes: SBV’s transferor affiliates or SBV where SBV’s transferor
affiliates open their accounts): Residual value of transferred fixed assets
Or
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s transferee
affiliates; inter-branch codes: SBV’s branches in cities or provinces where
SBV’s transferee affiliates open their accounts): Residual value of
transferred fixed assets
Crediting A/C
30400501- Depreciation of tangible fixed assets
And/or
Crediting A/C
30400502- Amortization of intangible fixed assets
2. Accounting for outward transfer of fixed assets
between SBV and outside entities
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(i) At SBV’s transferor affiliates:
Based on decisions on transfer of fixed assets,
SBV’s affiliates shall carry out procedures for handover of fixed assets and
documents on these fixed assets to outside entities. After completion of
procedures, based on reports on commissioning, acceptance testing, handover and
receipt of fixed assets, SBV's affiliates shall transfer these assets and carry
out the following accounting activities:
Debiting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s transferor affiliates;
inter-branch codes: Finance – Accounting Department)
Or
Debiting A/C
602999- Other payments between SBV’s affiliates
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Residual value of transferred fixed assets
Debiting A/C
30400501- Depreciation of tangible fixed assets
And/or
Debiting A/C
30400502- Amortization of intangible fixed assets
Depreciation of transferred fixed assets
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
304001- Tangible fixed assets
And/or
Crediting A/C
304002- Intangible fixed assets
Historical costs of transferred fixed assets
After completion of transfer of fixed assets, SBV’s
affiliates must record such transfer in tags or labels of transferred fixed
assets (at sections intended for recording of decreases in fixed assets) and
registers of fixed assets.
(ii) At SBV’s branches in the cities or
provinces where SBV’s transferor affiliates open their accounts
Upon receipt of postings on transfer of fixed
assets from SBV’s transferor affiliates, accountants may take the following
accounting steps:
Debiting A/C
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV's transferor affiliates open their accounts;
inter-branch codes: Finance – Accounting Department) Residual value of
transferred fixed assets
Crediting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s transferor affiliates open their accounts;
inter-branch codes: SBV’s transferor affiliates): Residual value of
transferred fixed assets
(iii) At Finance – Accounting Department:
Upon receipt of documents, reports on
commissioning, acceptance testing, handover and receipt of fixed assets from
SBV's transferor affiliates, and copies of Decisions on transfer of fixed
assets, accountants shall take the following accounting steps:
Debiting A/C
Relevant assets (e.g. 501002, 501999, 501003 (if
any))
Residual book value of transferred fixed asset
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
602004- Inter-branch payments
(affiliate’s codes: Finance – Accounting Department;
inter-branch codes: SBV’s transferor affiliates or SBV’s branches in the
cities or provinces where SBV’s transferor affiliates open their accounts)
b) If SBV is a transferee entity
(i) At transferee affiliates:
Upon receipt of fixed assets and sets of documents
on fixed assets from transferee affiliates, after checking whether data shown
thereon are matched with those shown on decisions on transfer of fixed assets,
transferee affiliates must fully implement procedures for receipt of fixed assets
and record entries of receipt of fixed assets, and carry forward funds
(residual value of received fixed assets) to Finance – Accounting Department:
Debiting A/C
304001- Tangible fixed assets
And/or
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
304002- Intangible fixed assets
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s transferee
affiliates; inter-branch codes: Finance – Accounting Department) Residual
value of transferred fixed assets
Or
Crediting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s transferee
affiliates; inter-branch codes: SBV’s branches in cities or provinces where
SBV’s transferee affiliates open their accounts): Residual value of
transferred fixed assets
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
30400501- Depreciation of tangible fixed assets
And/or
Crediting A/C
30400502- Amortization of intangible fixed assets
(ii) At SBV’s branches in the cities or
provinces where SBV’s transferee affiliates open their accounts
Upon receipt of postings on transfer of funds
(residual value of transferred fixed assets) from transferee affiliates, SBV’s
branches in cities or provinces shall take the following accounting actions:
Debiting A/C
602999- Other payments between SBV’s affiliates
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s transferee affiliates open their accounts;
inter-branch codes: Finance – Accounting Department): Residual value of
received fixed assets
(iii) At Finance – Accounting Department:
Upon receipt of documents, reports on
commissioning, acceptance testing, handover and receipt of fixed assets from
SBV's transferee affiliates, and copies of Decisions on transfer of fixed
assets, accountants shall take the following accounting steps:
Debiting A/C
602004- Inter-branch payments
(affiliate’s codes: Finance – Accounting
Department; inter-branch codes: SBV’s transferee affiliates or SBV’s branches
in the cities or provinces where SBV’s transferee affiliates open their
accounts)
Crediting A/C
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Residual value of received fixed assets
Article 15. Accounting for
fixed assets under operating leases
1. Upon receipt of written decisions on approval of
operating lease on fixed assets from competent entities, SBV’s affiliates shall
rent fixed assets.
2. In principle, fixed assets that SBV's affiliates
rent shall not be recorded as increases in historical costs thereof. Rentals
shall be recorded as costs at SBV's lessor affiliates and shall be distributed
according to the straight-line method during the lease term.
3. Bookkeeping and accounting approaches
a) Accounting for value of fixed assets leased from
outside:
SBV’s affiliates shall only account for value of
leased assets if these assets fixed assets and they are authorized to directly
manage and use them during the lease term.
Immediately after receipt of fixed assets leased
from outside, based on agreements on lease of fixed assets which have already
been effected, SBV’s affiliates shall prepare accounting vouchers to record
debits to off-balance sheet accounts to account for value of these assets
according to the following process:
Debiting A/C
...
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...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Subaccounts reflecting fixed assets leased
from outside)
Simultaneously, accountants need to use logbooks
for indexing fixed assets leased from outside by specific individual or
institutional lessors, fixed assets and types of fixed assets.
b) Accounting for payment of rentals:
(i) In case of monthly payment of rentals,
accountants shall record the following bookkeeping entries:
Debiting A/C
811006- Costs of lease of fixed assets
(Subaccounts reflecting costs of lease of
fixed assets)
Crediting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debiting A/C
811006- Costs of lease of fixed assets: Costs of lease
of fixed assets in the first instalment
(Subaccounts reflecting costs of lease of
fixed assets)
Debiting A/C
318999- Other costs awaiting distribution
(subaccounts reflecting costs of lease of
fixed assets awaiting distribution)
Crediting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
On a monthly basis, accountants shall gradually
charge monthly rentals paid in advance into expenses:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
811006- Costs of lease of fixed assets
(Subaccounts reflecting costs of lease of
fixed assets)
Crediting A/C
318999- Other costs awaiting distribution
(Existing subaccounts)
(iii) In case where rentals are paid in
arrears (regular payments made in arrears or one-off payments made after
completion of leases):
On a monthly basis, accountants shall charge and
account for rentals payable as expenses:
Debiting A/C
811006- Costs of lease of fixed assets
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
414999- Other payables to the outside
(subaccounts reflecting rentals payable)
In order to reflect payment of rentals, accountants
shall take accounting steps, including:
Debiting A/C
811006- Costs of lease of fixed assets
(subaccounts reflecting costs of lease of
fixed assets): Costs of lease of fixed assets payable within accounting
periods awaiting payment that are not recognized
Debiting A/C
414999- Other payables to the outside
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
c) Accounting for rentals on termination of leases:
Based on leases, SBV’s affiliates shall prepare accounting vouchers to record
credits to off-balance sheet accounts to account for settlement of costs of
leased fixed assets, return and hand over leased fixed assets to lessors:
Crediting A/C
009002- Assets leased from outside
(Existing subaccounts)
Article 16. Accounting for
sale and liquidation of fixed assets
Based on notices of approval of sale or liquidation
of fixed assets at SBV's affiliates from competent entities, SBV's affiliates
shall carry out sale and liquidation of fixed assets. Below are detailed
bookkeeping entries:
1. Accountants can account for gains from sale and
liquidation of fixed assets as follows:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
relevant A/Cs (e.g. 10100201, 102001,...)
Crediting A/C
414999- Other payables to the outside
(subaccounts: temporarily custodial
accounts for disposal of public assets at State Treasury that Departments of
Finance hold)
Simultaneously, accountants shall charge them into
temporarily custodial accounts at State Treasury that Departments of Finance
hold, and take the following accounting steps:
Recording credits to A/C 414999- Other payables to
the outside
Recording credits to relevant A/Cs (e.g. 10100201,
102001,...)
2. SBV’s affiliates shall consolidate all of costs
related to sale or liquidation of assets and shall take the following accounting
steps:
Debiting A/C
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(subaccounts: temporarily custodial
accounts for disposal of public assets at State Treasury that Departments of
Finance hold)
Recording credits to relevant A/Cs (e.g. 10100201,
414999,...)
3. Accountants shall record entries as decreases in
fixed assets due to sale and liquidation as follows:
Recording debits to A/C 30400501- Depreciation of
tangible fixed assets
Or
Recording debits to A/C 30400502- Amortization of
intangible fixed assets
And/or
Recording debits to A/C 81100301- Expenses
incurred from liquidation of fixed assets
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording credits to A/C 304001- Tangible fixed
assets
Or
Recording credits to A/C 304002- Intangible fixed
assets
Historical costs
After sale or liquidation of fixed assets, SBV’s
affiliates must record such transaction in tags or labels of such assets
(recording decreases in fixed assets) and must store these tags or labels in
documents and records on liquidation of fixed assets; simultaneously, must
record them into fixed asset registers.
4. Accounting for expenses and revenues related to
sale and liquidation of fixed assets that Departments of Finance remits
Based on valid and legitimate documents and records
about costs of sale and liquidation of fixed assets within approved cost
estimates, accountants must check whether such costs are matched with account
holders’ temporarily custodial sums awaiting remittance, and must take the
following accounting steps:
Recording credits to relevant A/Cs (e.g.
10100201, 102001,…)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording debits to A/C 81100301- Expenses for
liquidation of fixed assets
Positive differences between costs and revenues
(if any)
Recording credits to A/C 314999- Other
receivables from customers
Total expenditure
Article 17. Accounting for
expansion, repair and improvement of fixed assets
1. Accounting for repair of fixed assets
a) Regular repair of fixed assets:
- Whenever costs of regular repair of fixed assets
arise, SBV's affiliates shall prepare adequate documents and records, and take
the following accounting steps:
Recording debits to A/C 315002- Advances on repair
and maintenance of assets
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- With respect to regular repair of fixed assets,
based on valid and legitimate documents and records on repair of fixed assets,
accountants shall take the following accounting steps:
Recording debits to A/C 811002- Maintenance and
repair of assets
Recording credits to A/C 315002- Advances on repair
and maintenance of assets
b) Major repair of fixed assets for the purposes of
restoring assets to their original condition:
- Whenever major repair of fixed assets is needed,
SBV's affiliates can decide to carry out major repair of fixed assets provided
that costs thereof fall within approved cost estimates. Based on valid and
legitimate documents and records, accountants shall take the following
accounting steps:
Recording debits to A/C 31300201- Major repair of
fixed assets
Recording credits to relevant A/Cs (e.g. 10100201,
102001,...)
- In case of settling costs of major repair of
fixed assets, SBV's affiliates shall refer to reports on commissioning,
acceptance testing, handover and receipt of fixed assets after completion of
major repair, written documents on settlement approved by competent entities
and other relevant records or documents in order to take the following
accounting actions:
Recording debits to A/C 811002- Maintenance and
repair of assets
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Accounting for expansion, repair and improvement
of fixed assets
Expansion, repair or improvement of fixed assets
may be recorded as increases in historical costs of assets if these assets
attain higher standards than their original condition; these activities help
increase their useful life or reduce operating costs or boost their capacity.
a) In case where expansion, repair or improvement
of fixed assets is recorded as increases in historical costs thereof, but the
depreciation period is not changed
- Accountants may increase historical costs the
same as those of fixed assets acquired upon purchases as provided in Article 9
herein.
- SBV’s affiliates must calculate monthly
depreciation value again according to the following formula:
Monthly depreciation value of a fixed asset is
defined by dividing the difference between historical cost of that fixed asset
after completion of improvement, expansion or repair and accumulated
depreciation value of that fixed asset by the residual depreciation period of
that fixed asset expressed in month.
Monthly
depreciation value
=
Historical cost of
fixed asset after improvement, expansion or repair
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Accumulated
depreciation value
Residual
depreciation period expressed in month
- Accountants must depreciate these fixed assets after
such activities as per clause 1 of Article 18 herein.
b) In case where expansion, repair or improvement
of fixed assets helps increase historical costs of fixed assets and lengthen
the depreciation period
- Accountants may increase historical costs the
same as those of fixed assets acquired upon purchases as provided in Article 9
herein.
- SBV’s affiliates must calculate monthly
depreciation value again according to the following formula:
Monthly
depreciation value
=
Historical cost of
fixed asset after improvement, expansion or repair
...
...
...
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Accumulated
depreciation value
Depreciation
period redetermined after improvement of that fixed asset, expressed in month
In particular, depreciation period redetermined after
improvement, expansion or repair of fixed asset is calculated on the basis of
the residual depreciation period and the additional depreciation period
specified in technical documentation approved by competent entities.
- Accountants must depreciate these fixed assets
after such activities as per clause 1 of Article 18 herein.
Article 18. Accounting for
depreciation of fixed assets
1. On a monthly basis, SBV’s affiliates shall check
and make comparison between data on calculation of depreciation on the FA
branch by using the form given in Appendix 10 hereto, and account for
depreciation value to be charged at each affiliate on the GL branch.
Calculation and charging of depreciation of fixed assets commence at the time
of completion, commissioning and use of fixed assets, not based on the time of
recording of receipt of fixed assets.
Based on fixed asset depreciation datasheets that
are already checked to ensure data accuracy, accountants may prepare accounting
vouchers to record the following entries:
Recording debits to A/C 811001- Underlying
depreciation of fixed assets
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Recording credits to A/C 30400501- Depreciation
of tangible fixed assets
And/or
Recording credits to A/C 30400502- Amortization
of intangible fixed assets
2. Adjustments made in case of overcharging or
undercharging depreciation of fixed assets
a) Adjusting depreciation value after cost
settlement requests are approved
After adjusting historical costs of fixed assets to
value specified in approved cost estimates, SBV’s affiliates shall calculate
depreciation value to be charged by specific fixed assets, and account for such
adjustment if the year of approval of cost estimate differs from the fiscal
year of recording of temporary entries of fixed assets:
(i) If the depreciation value to be charged
is greater than the depreciation value already charged, SBV’s affiliates shall
transfer the undercharged depreciation value to SBV (Finance – Accounting
Department) in order to record such value to the account reflecting differences
between revenues and expenditures in the previous year:
- At SBV’s affiliates: Based on fixed asset
depreciation datasheets, after calculating depreciation value that need to be
adjusted, SBV's affiliates shall prepare accounting vouchers to transfer debits
by taking the following steps:
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602004- Inter-branch payments
(affiliate’s codes: SBV’s affiliates;
inter-branch codes: Finance – Accounting Department)
Or
Debiting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s affiliates;
inter-branch codes: SBV’s branches in the cities or provinces where SBV’s
affiliates open their accounts)
Crediting A/C
30400501- Depreciation of tangible fixed assets
...
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Crediting A/C
30400502- Amortization of intangible fixed assets
- At SBV’s branches in the cities or provinces
where SBV’s affiliates open their accounts
Upon receipt of accounting vouchers on transfer of debits
from SBV’s affiliates, SBV’s branches in cities or provinces shall take
accounting steps as follows:
Debiting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV's affiliates open their accounts; inter-branch
codes: Finance – Accounting Department)
Crediting A/C
602999- Other payments between SBV’s affiliates
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- At the Finance – Accounting Department: Upon
receipt of accounting vouchers on transfer of debits from SBV’s affiliates or
SBV’s branches in cities or provinces where these affiliates open their
accounts, accountants shall take accounting steps as follows:
Debiting A/C
599002- Differences between revenues and expenses
in previous years
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: Finance – Accounting Department;
inter-branch codes: SBV’s affiliates or SBV’s branches in cities or provinces
where SBV’s affiliates open their accounts)
(ii) If depreciation value needing to be
charged is less than depreciation value already charged, SBV's affiliates need to
reduce the latter:
- At SBV’s affiliates: Based on fixed asset
depreciation datasheets, after calculating depreciation value that need to be
adjusted, SBV's affiliates shall prepare accounting vouchers to transfer
credits by taking the following steps:
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30400501- Depreciation of tangible fixed assets
And/or
Debiting A/C
30400502- Amortization of intangible fixed assets
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s affiliates; inter-branch
codes: Finance – Accounting Department)
Or
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602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s affiliates;
inter-branch codes: SBV’s branches in the cities or provinces where SBV’s affiliates
open their accounts)
- At SBV’s branches in the cities or provinces
where SBV’s affiliates open their accounts:
Upon receipt of accounting vouchers on transfer of
credits from SBV’s affiliates, SBV’s branches in cities or provinces shall take
accounting steps as follows:
Debiting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s branches in the
cities or provinces where SBV’s affiliates open their accounts; inter-branch
codes: SBV’s affiliates)
Crediting A/C
602004- Inter-branch payments
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- At the Finance – Accounting Department: Upon receipt
of accounting vouchers on transfer of credits from SBV’s affiliates or SBV’s
branches in cities or provinces where these affiliates open their accounts,
accountants shall take accounting steps as follows:
Debiting A/C
602004- Inter-branch payments
(affiliate’s codes: Finance – Accounting
Department; inter-branch codes: SBV’s affiliates or SBV’s branches in cities
or provinces where SBV’s affiliates open their accounts)
Crediting A/C
599002- Differences between revenues and expenses
in previous years
b) Adjusting depreciation value upon requests of
State Audit and Internal Audits
Based on audit reports, SBV’s affiliates shall
carry out inspection, review and calculation of overcharged/undercharged
depreciation value and make adjustments in depreciation value already charged
with respect to specific fixed assets, and take accounting actions according to
SBV’s instructions in specific circumstances.
Chapter III
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Article 19. Bookkeeping
accounts, accounting vouchers, documents and books for use in accounting for
tools, instruments and supplies
1. Bookkeeping accounts
The following main accounts shall be used for
accounting for tools, instruments and supplies:
- A/C 305- Other assets kept in warehouses
(Relevant accounts used for keeping track of
tools, instruments and supplies kept in warehouses)
- A/C 314999- Other receivables from customers
- A/C 315999- Other internal receivables
- A/C 81100302- Other expenses for liquidation of
fixed assets
- A/C 811004- Expenses for purchase of tools and
instruments
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- A/C 010- Tools and instruments currently in use
Details, characteristics and compositions of these
accounts shall be subject to detailed regulations set out in the SBV's Chart of
Accounts.
2. Accounting vouchers, documents and books
The following main accounting documents, records
and books shall be used for accounting for tools, instruments and supplies:
- Logbook of fixed assets, tools, instruments and
supplies available at places where they are used (Appendix 11)
- Accounting voucher of debits to off-balance sheet
accounts (Appendix 12)
- Accounting voucher of credits to off-balance
sheet accounts (Appendix 13)
- Note of receipt (Appendix 14)
- Note of dispatch (Appendix 15)
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- Report on handover of tools, instruments and
supplies (Appendix 17)
- Report on inventory checking of tools,
instruments and supplies currently in use (Appendix 18)
- Report on inventory checking of tools and
instruments and supplies kept in warehouses (Appendix 19a)
- Report on inventory checking of supplies kept in
warehouses (Appendix 19b)
- Report on liquidation of tools, instruments and
supplies (Appendix 20)
- Warehouse register/tag (Appendix 21)
- Logbook of tools, instruments kept in warehouses
(Appendix 22a)
- Logbook of supplies kept in warehouses (Appendix
22b)
- Notice of missing or damaged tools, instruments
(Appendix 23)
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Article 20. Accounting for
centralized purchasing of tools and instruments
1. At centralized purchasing units
a) Advance payments to suppliers
If advance payments to suppliers fall within the
approved cost estimate under agreements on purchase of tools and instruments,
accountants shall take the following accounting steps:
Recording debits to A/C 314999- Other receivables
from customers
Recording credits to relevant A/Cs (e.g. 10100201,
102001, 602004, 602999,...)
b) If tools and instruments are purchased, handed
over and installed for demanding affiliates, or installed for centralized
purchasing units themselves, accountants shall take accounting actions as
follows:
Debiting A/C
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And/or
Debiting A/C
318999- Other costs awaiting distribution
Or
Debiting A/C
315999- Other internal receivables
(Demanding affiliates)
Crediting A/C
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The following entries shall be recorded in case of
purchasing tools and instruments for centralized purchasing units themselves,
and posting entries to off-balance sheet accounts or those accounts used for
tracking tools and instruments moved out of warehouses for use:
Debiting A/C
010- Tools and instruments currently in use
(Subaccount: Tools and instruments under
SBV’s ownership)
c) Accounting activities mentioned below shall be
performed in case of accounting for tools and instruments acquired from
centralized purchases
After tools and instruments have already been
completely handed over and delivered to demanding affiliates, based on approved
application documentation for settlement of costs, lists of tools and
instruments acquired from centralized purchases, issued by specific demanding
affiliates, reports on commissioning, handover and receipt of tools,
instruments, and other relevant documents or records, accountants shall take
the following accounting steps:
(i) If approved estimated costs of tools or
instruments are equal to purchase costs thereof
Centralized purchasing units shall carry forward
debits to demanding affiliates in accordance with point c of clause 1 of
Article 10 herein.
(ii) If approved estimated costs of tools or
instruments are less than purchase costs thereof
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Debiting A/C
relevant A/Cs (e.g. 314999, 414999,...)
Crediting A/C
811004- Expenses for purchase of tools and
instruments
And/or
Crediting A/C
318999- Other costs awaiting distribution
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Crediting A/C
315999- Other internal receivables
(Demanding affiliates)
In addition, accountants shall request demanding
affiliates to adjust costs of tools and instruments currently tracked as
entries on off-balance sheet accounts; and finding all possible measures to
retrieve differences between costs approved for settlement and costs already
paid (if any).
2. At SBV’s branches in cities or provinces where
centralized purchasing units open their accounts
Accountants shall carry forward costs approved for
settlement upon centralized purchase of tools or instruments in accordance with
clause 2 of Article 10 herein.
3. At SBV’s branches in cities or provinces where
demanding affiliates open their accounts
Accountants shall carry forward costs approved for
settlement upon centralized purchase of tools or instruments in accordance with
clause 3 of Article 10 herein.
4. At demanding affiliates
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Recording debits to A/C 010- Tools and instruments
currently in use
b) Upon receipt of final accounts of tools and
instruments
(i) When receiving notices, enclosing final
accounts, from centralized purchasing units, including requests for adjustments
in costs of tools and instruments before settlement of purchase costs is
carried out, demanding affiliates must make decreasing adjustments in costs of
tools or instruments on off-balance sheet accounts, and perform the following
accounting activities:
Crediting A/C 010- Tools and instruments currently
in use
(ii) Upon receipt of orders of transfer of
debits to costs of tools or instruments acquired from centralized purchases,
accountants shall take the following accounting actions:
Debiting A/C
318999- Other costs awaiting distribution
Or
...
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811004- Expenses for purchase of tools and
instruments
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: demanding affiliates;
inter-branch codes: centralized purchasing units or SBV’s branches in cities
or provinces where centralized purchasing units open their accounts)
Or
Crediting A/C
602999- Other payments between SBV’s affiliates
(Affiliate’s codes: demanding affiliates;
inter-branch codes: SBV’s branches in cities or provinces where demanding
affiliates open their accounts).
...
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Debiting relevant A/Cs (e.g. 811004,...)
Crediting A/C 318999- Other costs awaiting distribution
Article 21. Accounting for
tools, instruments and supplies purchased by end-user affiliates
1. At the stage of giving and receiving advance on
costs of purchase of tools, instruments or supplies
If these costs fall within the approved cost
estimate, SBV’s affiliates shall be authorized to purchase tools, instruments
and supplies.
Whilst paying costs of purchase of tools,
instruments or supplies in advance, accountants must prepare accounting
vouchers, including:
Recording debits to relevant A/Cs (e.g. 315001,
314999,...)
Recording credits to relevant A/Cs (e.g. 10100201,
102001, 602004, 602999,...)
2. At the stage of completion of purchase of tools,
instruments or supplies
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At the stage of being kept in warehouses: Based on
invoices and documents, and inspection reports on receipt of tools, instruments
or supplies (if any), accountants shall prepare notes of receipt, issue accounting
vouchers for final settlement of advance on these costs, and perform the
following accounting activities:
Debiting A/C
305- Other assets kept in warehouses
(Relevant accounts used for keeping track
of tools, instruments and supplies kept in warehouses)
Crediting A/C
relevant A/Cs (e.g. 315001, 314999, 10100201,
102001,...)
In addition, accountants must record them into
logbooks of tools, instruments kept in warehouses/ logbooks of supplies kept in
warehouses.
b) With respect to tools, instruments or supplies
purchased and promptly put in use
Based on invoices and documents, and inspection
reports on receipt of tools, instruments or supplies (if any), accountants shall
prepare notes of receipt, issue accounting vouchers for final settlement of
advance on these costs, or make payments to sellers, and take the following
accounting steps:
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Debiting A/C 811004- Expenses for purchase of
tools and instruments
And/or
Debiting A/C 812001- Expenses for printing
materials and paper
And/or
Debiting A/C 80800203- Sorting, counting, packing
and sealing banknotes
And/or
Debiting A/C 80900203- Costs of purchase of
materials used in payment transactions
Recording credits to relevant A/Cs (e.g. 315001,
10100201, 102001,...)
In addition, with respect to tools and instruments
put to use, accountants must record them in registers of fixed assets, tools
and instruments at places where they are used, and must prepare accounting
vouchers to recording debits to entries on off-balance sheet accounts to track
costs of tools and instruments put to use:
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Article 22. Accounting for
movement of tools, instruments and supplies out of warehouses for use
With respect to movement of tools, instruments and
supplies out of warehouses for use: Based on approved requests for provision of
tools, instruments and supplies, accountants shall prepare notes of dispatch
and record them into logbooks of tools, instruments kept in warehouses/
logbooks of supplies kept in warehouses, and perform the following accounting
activities:
Debiting A/C 811004- Expenses for purchase of
tools and instruments
And/or
Debiting A/C 812001- Expenses for printing
materials and paper
And/or
Debiting A/C 80800203- Sorting, counting, packing
and sealing banknotes
And/or
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Crediting A/C 305- Other assets kept in
warehouses
(Relevant accounts used for keeping track
of tools, instruments and supplies kept in warehouses)
In addition, with respect to tools and instruments
moved out of warehouses for use, based on reports on transfer and handover of
tools, instruments or supplies, accountants must record them in registers of
fixed assets, tools and instruments at places where they are used, and must
prepare accounting vouchers to recording debits to entries on off-balance sheet
accounts to track costs of tools and instruments moved out of warehouses for
use:
Recording debits to A/C 010- Tools and instruments
currently in use
Article 23. Accounting for
liquidation of tools, instruments and supplies
Upon receipt of approval of liquidation of tools,
instruments and supplies available at SBV’s affiliates from competent
authorities, SBV’s affiliates shall proceed to sell and liquidate tools,
instruments and supplies, and shall perform the following accounting
activities:
1. Accountants shall account for gains from
liquidation of tools, instruments and supplies as follows:
a) Liquidation of tools, instruments and supplies:
Debiting A/C
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Crediting A/C
414999- Other payables to the outside
(subaccounts: temporarily custodial
accounts for disposal of public assets at State Treasury that Departments of
Finance hold)
b) Depositing these gains into temporarily
custodial accounts at State Treasury that Departments of Finance hold, and
taking the following accounting steps:
Recording credits to A/C 414999- Other payables to
the outside
Recording credits to relevant A/Cs (e.g. 10100201,
102001,...)
2. Accountants shall account for expenses for
liquidation of tools, instruments and supplies that fall within the approved
cost estimate, based on valid and legitimate evidencing documents, as follows:
Recording debits to A/C 314999- Other receivables
from customers
Recording credits to relevant A/Cs (e.g. 10100201, 102001,...)
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a) Liquidation of tools and instruments currently
in use
- Based on reports on liquidation of tools,
instruments and supplies, and other relevant documents, accountants shall
prepare accounting vouchers to record credits to off-balance sheet accounts:
Crediting A/C 010- Tools and instruments currently
in use
In addition, accountants can halt tracking of
liquidated tools and instruments on registers of fixed assets, tools and
instruments at places where they are used.
- With respect to sums for purchase of tools and
instruments currently tracked on Account 318999- Other expenses awaiting
distribution, accountants shall take the following accounting steps:
Recording debits to A/C 81100302- Other expenses
for liquidation of fixed assets
Recording credits to A/C 318999- Other costs
awaiting distribution
b) Liquidation of tools, instruments and supplies
kept in warehouses
Based on reports on liquidation of tools,
instruments and supplies, written documents on compensation (if any) issued by
insurance companies, and other related documents or records, accountants shall
take the following accounting activities:
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relevant A/Cs (e.g. 10100201, 102001, 314999,
502002,...)
Crediting A/C
305- Other assets kept in warehouses
(Relevant accounts used for keeping track
of tools, instruments and supplies kept in warehouses)
In addition, accountants must discontinue tracking
of them in logbooks of tools, instruments kept in warehouses/ logbooks of
supplies kept in warehouses.
4. Accounting for expenses and revenues related to
sale and liquidation of fixed assets that Departments of Finance remits
Based on valid and legitimate documents and records
about costs of sale and liquidation of fixed assets within approved cost
estimates, accountants must check whether such costs are matched with account
holders’ temporarily custodial sums awaiting remittance, and must take the
following accounting steps:
Recording debits to relevant A/Cs (e.g. 10100201,
102001,...)
Account holders’ temporarily custodial
remittances
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Positive differences between costs and revenues
(if any)
Recording credits to A/C 314999- Other
receivables from customers
Total expenditure
Article 24. Accounting for
tools, instruments and supplies in case of surplus, deficiency, loss or damage
thereof
1. In case of surplus of tools, instruments and
supplies
In all cases where tools, instruments and supplies
are found surplus, causes for surplus must be identified. Based on reports on inventory
checking of tools, instruments and supplies, and conclusions of the Inventory
Committee, accountants can account for these assets in an accurate, timely and
cause-specific manner.
Accounting method shall be the same as the one
applied in case of surplus of fixed assets as provided in clause 1 of Article
12 herein.
2. In case of deficiency, loss or damage of tools,
instruments and supplies
Upon discovering deficiency, damage or loss of
tools, instruments or supplies, SBV’s affiliates must identify causes, charge
responsible persons (if any) and impose sanctions in accordance with SBV’s
regulations currently in force. If compensations paid by defaulting persons and
indemnities paid by insurance firms are inadequate, SBV's affiliates shall take
actions prescribed in current regulations of the State and SBV on dealing with
loss and damage of assets. Accounting steps shall include:
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(i) In case of deficiency, loss or damage of
tools, instruments and supplies kept in warehouses
Based on reports on response to deficiency or loss
or damage of tools, instruments or supplies kept in warehouses, accountants
shall record decreases in tools, instruments and supplies as follows:
Recording credits to A/C 315004- Embezzlement, loss
or insufficient of money, assets awaiting disposition
Recording credits to A/C 305- Other assets kept in
warehouses
(ii) In case of deficiency, loss or damage of
tools, instruments and supplies currently in use
- Based on reports on response to deficiency or
loss or damage of tools, instruments or supplies kept in warehouses,
accountants shall record decreases in tools, instruments and supplies as
follows:
Crediting A/C 010- Tools and instruments currently
in use
- With respect to sums for purchase of tools and
instruments currently tracked on Account 318999- Other expenses awaiting
distribution, accountants shall take the following accounting steps:
Debiting A/C 899999- Other expenses
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b) Accounting for revenues and expenses related to
deficiency or loss of tools, instruments or supplies or disposition of damaged
tools, instruments or supplies
(i) Upon receipt of decisions on
identification of compensation responsibilities and amounts of compensation,
and decisions on addressing loss or damage (if any), accountants must take the
following accounting steps:
Recording debits to A/C 314999- Other receivables
from customers
(subaccounts reflecting other receivables
from insurance companies)
Insurance company’s payables (if any)
Recording debits to A/C 315005- Compensations
paid by staff members
(subaccounts reflecting compensations paid
by specific staff members)
Compensation sums paid by staff members
Recording debits to A/C 502002- Financial reserve
funds (applicable to tools, instruments or supplies kept in warehouses)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Recording credits to A/C 799999- Other revenues
Sums received
(ii) Below are accounting steps for sums
gained from product waste or scrap (if any) and expenses associated with
disposition of damaged tools, instruments and supplies:
Recording debits to relevant A/Cs (e.g. 10100201,
102001,...)
Money received
Recording debits to relevant expense A/Cs (if
fixed assets are damaged)
Amounts of expense associated with disposition of
damaged tools, instruments and supplies
Recording credits to relevant A/Cs (e.g.
10100201, 102001,...)
Money spent
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Money received
(iii) Accountants shall account for money
received from compensations paid by staff members and insurance companies:
Debiting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
Crediting A/C
314999- Other receivables from customers
(subaccounts reflecting other receivables
from insurance companies)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
315005- Compensations paid by staff members
(subaccounts reflecting compensations paid
by specific staff members)
Article 25. Accounting for
transfer of tools and instruments
1. In case of transfer of tools and instruments
currently in use
a) At transferors:
Based on decisions on transfer of tools or
instruments from SBV’s Governor and reports on commissioning, transfer and
handover of tools or instruments, accountants shall prepare accounting vouchers
to record credits to off-balance sheet accounts:
Crediting A/C 010- Tools and instruments currently
in use
In addition, accountants can halt tracking of
transferred tools and instruments on registers of fixed assets, tools and
instruments at places where they are used.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Based on decisions on transfer of tools or
instruments from SBV’s Governor and reports on commissioning, transfer and
handover of tools or instruments, accountants shall prepare accounting vouchers
to record debits to off-balance sheet accounts:
Recording debits to A/C 010- Tools and instruments
currently in use
In addition, accountants can halt tracking of
transferred tools and instruments on registers of fixed assets, tools and
instruments at places where they are used.
2. In case of transfer of tools and instruments
kept in warehouses
a) At transferors: Based on decisions on transfer
of tools or instruments from SBV’s Governor and reports on commissioning,
transfer and handover of tools or instruments, accountants shall send debit
transfer orders to transferee and take the following accounting actions:
Debiting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s transferor
affiliates; inter-branch codes: SBV’s transferee affiliates)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debiting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s transferor
affiliates; inter-branch codes: SBV’s branches in the cities or provinces
where SBV’s transferor affiliates open their accounts)
Crediting A/C
305- Other assets kept in warehouses
b) At SBV’s branches in the cities or provinces
where SBV’s transferor affiliates open their accounts
Accounting method shall be the same as the one
applied in case of transfer of tools and instruments according to their
historical costs as provided in point b of clause 1 of Article 14 herein.
c) At SBV’s branches in the cities or provinces
where SBV’s transferee affiliates open their accounts
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d) At transferees: Upon receipt of tools and
instruments from transferors, after checking whether they are matched with data
shown on decisions on transfer of tools or instruments issued by SBV's
Governor, transferee affiliates must fully implement procedures for receipt of
tools or instruments, and take the following accounting actions:
Based on debit transfer orders issued by
transferors, transferee affiliates shall check whether data shown thereon are
matched with those shown on reports on commissioning, transfer and receipt of
tools or instruments, and shall take the following accounting steps:
Debiting A/C
305- Other assets kept in warehouses
Crediting A/C
602004- Inter-branch payments
(affiliate’s codes: SBV’s transferee
affiliates; inter-branch codes: SBV’s transferor affiliates or SBV where
SBV’s transferor affiliates open their accounts)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
602999- Other payments between SBV’s affiliates
(affiliate’s codes: SBV’s transferee
affiliates; inter-branch codes: SBV’s branches in cities or provinces where
SBV’s transferee affiliates open their accounts)
Article 26. Accounting for
renting of tools and instruments
Costs of renting of tools or instruments shall be
recorded as internal costs and shall be distributed according to the
straight-line method during the lease term.
1. Accounting for value of leased tools or
instruments
Immediately after receipt of tools or instruments
leased from outside, based on agreements on lease of tools or instruments which
have already been effected, accountants shall prepare accounting vouchers to
record debits to off-balance sheet accounts to account for value of these tools
or instruments according to the following process:
Debiting A/C
009002- Assets leased from outside
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Simultaneously, accountants need to use logbooks for
indexing tools or instruments leased from outside by specific individual or
institutional lessors and types of tools or instruments.
2. Accounting for payment of rentals
- In case of monthly payments: Accountants shall
take accounting steps as follows:
Debiting A/C
899- Other expenses
(Subaccount reflecting costs of renting of
tools and instruments)
Crediting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
- In case of prepaid payment of rentals of tools or
instruments for use in multiple terms, accountants shall take the following
accounting steps:
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899- Other expenses
Costs of renting of tools or instruments in the
first term
(Subaccount reflecting costs of renting of
tools and instruments)
Debiting A/C
318999- Other costs awaiting distribution
(Subaccount reflecting costs of renting of
tools and instruments awaiting distribution)
Crediting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
On a monthly basis, accountants shall gradually
charge prepaid payment of rentals of tools or instruments into expenses:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
899- Other expenses
(Subaccount reflecting costs of renting of
tools and instruments)
Crediting A/C
318999- Other costs awaiting distribution
(Existing subaccounts)
- In case where rentals are paid in arrears
(regular payments made in arrears or one-off payments made after completion of
leases):
On a monthly basis, accountants shall charge and
account for rentals payable as expenses:
Debiting A/C
899- Other expenses
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crediting A/C
414999- Other payables to the outside
(Subaccount reflecting costs payable of renting
of tools and instruments)
Upon payment of rentals of tools or instruments,
accountants shall perform the following accounting activities:
Debiting A/C
899- Other expenses
Costs of renting of tools or instruments payable within
accounting periods awaiting payment that are not recognized
(Subaccount reflecting costs of renting of
tools and instruments)
Debiting A/C
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(Existing subaccounts)
Crediting A/C
relevant A/Cs (e.g. 10100201, 102001,...)
3. Accounting for rentals upon termination of
leases: Based on agreements on lease of tools or instruments which have already
been effected, accountants shall prepare accounting vouchers to record credits
to off-balance sheet accounts to account for final settlement of value of
leased tools or instruments, and return them to lessors:
Crediting A/C 009002- Leased assets
(Subaccount reflecting tools and instruments
leased from outside)
Article 27. Accounting for assigned,
gifted or donated tools or instruments
At SBV’s affiliates receiving assigned, gifted or
donated tools or instruments
Based on reports on commissioning, transfer,
handover and receipt of tools or instruments, reports on revaluation of
assigned, gifted or donated tools or instruments, and decisions on receipt of
assigned, gifted or donated tools issued by competent authorities, SBV’s
affiliates shall move them to warehouses or promptly put them to use, and take
the following accounting actions:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debiting A/C
305- Other assets kept in warehouses
(Relevant accounts used for keeping track
of tools, instruments kept in warehouses)
And/or
Debiting A/C
811004- Expenses for purchase of tools and
instruments
Crediting A/C
799999- Other receipts
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Recording debits to A/C 010- Tools and instruments
currently in use
Chapter IV
IMPLEMENTARY
RESPONSIBILITIES AND IMPLEMENTATION PROVISIONS
Article 28. Responsibilities
of SBV’s affiliates
1. Information Technology Department shall take
charge of upgrading and modifying core banking and accounting software systems,
and making budgetary plans meeting regulations laid down herein.
2. Finance – Accounting Department shall act as a
body presiding over issues relating to implementation of this Circular.
3. Internal Audit Department shall be responsible
for inspecting and supervising implementation of this Circular.
4. SBV’s affiliates shall be responsible for
complying with provisions of this Circular and other provisions of relevant
laws.
Article 29. Entry into force
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2. Decision No. 32/2008/QD-NHNN dated December 3,
2008 of SBV’s Governor, adopting SBV’s Regulations on accounting for fixed
assets, tools, instruments and supplies, shall be repeal from the entry into
force of this Circular.
Article 30. Implementation
Office Chief, Director of Finance - Accounting
Department, Heads of the State Bank’s affiliates concerned and Directors of
SBV’s branches in provinces and centrally-affiliated cities shall be
responsible for implementing this Circular./.
PP. GOVERNOR
DEPUTY GOVERNOR
Dao Minh Tu