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THE STATE BANK OF
VIETNAM
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SOCIALIST REPUBLIC
OF VIETNAM
Independence- Freedom – Happiness
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No. 29/2006/QD-NHNN
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Hanoi, July 10,
2006
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DECISION
ON
THE AMENDMENT, SUPPLEMENT, CANCELLATION OF SOME ACCOUNTS IN THE ACCOUNTS SYSTEM
OF CREDIT INSTITUTIONS ISSUED IN CONJUNCTION WITH THE DECISION NO.
479/2004/QD-NHNN DATED 29 APRIL 2004 AND THE DECISION NO. 807/2005/QD-NHNN
DATED 1/6/2005 OF THE GOVERNOR OF THE STATE BANK
THE GOVERNOR OF THE STATE BANK
- Pursuant to the Law on the State Bank of
Vietnam issued in 1997 and the Law on the amendment, supplement of several
Articles of the Law on the State Bank of Vietnam issued in 2003;
- Pursuant to the Law on Credit Institutions issued in 1997 and the Law on the
amendment, supplement of several Articles of the Law on Credit Institutions
issued in 2004;
- Pursuant to the Law on Accounting issued in 2003;
- Pursuant to the Decree No. 52/2003/ND-CP dated 19 May 2003 of the Government
providing for the function, assignment, authority and organizational structure
of the State Bank of Vietnam;
- Being approved of the amendment, supplement of the Accounts System of credit
institutions in the Official Dispatch No. 8177/BTC-CDKT dated 3 July 2006 of
the Ministry of Finance.
- Upon the proposal of the Director of the Finance - Accounting Department,
DECIDES:
Article 1. To
cancel some accounts in the accounts System of credit institutions (CIs) issued
in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 and the
Decision No. 807/2005/QD-NHNN dated 1 June 2005 of the Governor of the State
Bank as follows:
1. Account 15
2. Account 399
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4. Account 479
5. Account 561
- Investment securities;
- Provisions for risk of interest
receivable
- Purchase, sale of foreign currency from
other sources
- Conversion of foreign currency for
domestic payment
- Conversion of foreign currency for
payment
Article 2. To
amend, supplement name and accounting content of some accounts in the accounts
System of CIs issued in conjunction with the Decision No. 479/2004/QD-NHNN
dated 29 April 2004 of the Governor of the State Bank as follows:
1. To amend point 7, Section I - General
provisions as follows:
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2. To amend the accounting contents of
Account 1011 - Cash at unit, the part “detailed accounting” as follows:
Detailed accounting:
To open 02 detailed accounts:
- Cash already tallied and counted
- Cash collected under sealed bags
3. To amend Account 105 - Precious metal,
precious stone as follows:
“Account 105- Precious metal, precious stone”
This account shall be used to record the
value of precious metal, precious stone of CIs
The accounting of this account shall be
implemented under following provisions:
1. CIs must distinguish monetary gold from
non-monetary gold
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Monetary gold is considered as a type of
foreign currency and is a reserved asset for international payment.
- Non-monetary gold (belonging to the
non-currency item) is the gold which is purchased for the purpose of
processing, creation for jewelry making. Non-monetary gold is considered as a
type of common materials, goods.
2. Detailed accounting, general accounting in
respect of account “monetary gold” are similar to the accounting of foreign
currency account. For the operation of sale, purchase and derivation of
monetary gold, accountants shall use accounts of sale, purchase and derivation
of foreign currency for accounting (considering gold as a type of foreign
currency).
3. Accounting in respect of account
“non-monetary gold” under the basis price, specifically as follows:
- Value of non-monetary gold upon store-in
and store-out shall be calculated under the real buying price. In the event
where non-monetary gold to be stored in is purchased at different buying
prices, the value of non-monetary gold upon store-out shall be accounted at the
average buying price of the in-stock non-monetary gold
- In respect of credit institutions, which
have full conditions for organizing the accounting, following up and
preservation of the in-stock non-monetary gold at different buying prices, the
accountants may apply the method for accounting the value of non-monetary gold
stored out at its real buying price.
- The consumption of non-monetary gold shall
use Account 478 – Consumption of gold, silver and precious stones.
4. In respect of the detailed accounting of
gold, CIs shall account both value and volume of gold, which is stored in,
stored out, in stock. Upon making accounting report, value of gold shall be
converted into Vietnamese dong under the stipulated exchange rate.
Account 105 – Precious metal, precious stone
consists of following level III accounts:
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1052 – Gold at units which perform book-entry
accounting
1053 – Gold carried away for processing,
creation
1054 – Precious metal, precious stone in
transport
1058 – Other precious metals, precious stones
Account 1051 – Gold at the unit
This account is used for accounting the gold
value of the CI
Debit:
- Value of gold stored in
Credit:
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Debit balance:
- To reflect the value of in-stock gold at
the unit
Detailed accounting:
- To open detailed accounts by monetary
gold and non-monetary gold.
Account 1052 – Gold at units which perform
book entry accounting
Debit:
- Value of gold supplied to the treasury of
unit performing book entry accounting.
- Value of gold received by the unit that performs book entry accounting
Credit:
- Value of gold the unit performing book
entry accounting returns to the unit in charge
- Value of gold spent by the unit that performs book entry accounting
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- Value of gold in stock of the unit
performing the book entry accounting
Detailed accounting:
- To open detailed accounts by each unit
that performs the book entry accounting
This account is used for following up the
value of gold in the treasury of units which perform book entry accounting (do
not have their own balance sheet).
Account 1053 – Gold carried away for
processing, creation
This account is used for following up the
value of gold stored out for processing, creation of the CI.
Debit:
- Value of the gold stored out for
processing, creation
Credit:
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Debit balance:
- To reflect the value of gold carried away
for processing, creation
Detailed accounting:
- To open 01 detailed account
Account 1054 – Precious metals, precious
stones in transport
This account is used for accounting value of
precious metals, precious stones stored out to deliver to other units and being
in transport. Cases of direct delivery and receipt shall not be accounted to
this account.
Debit:
- Value of precious metals, precious stones
stored out to deliver to receiving units.
Credit:
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Debit balance:
- Value of precious metals, precious stones
delivered to units and being in transport
Detailed accounting:
- To open detailed accounts by each unit
receiving precious metals, precious stones
Account 1058 – Other precious metals,
precious stones
This account is used for accounting the value
of precious metals, precious stones of the CI.
Accounting contents on this account are
similar to those on the Account 1051 – Gold at the unit.
Detailed accounting: - To open detailed
accounts by each type of precious metals, precious stones”.
4. To change the name of the Account 13 –
“Deposits in other CIs” into “Money, gold deposited in other CIs”.
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“Account 14 – Business securities
Account 14- Business securities consists of
following level II accounts:
Account 141 – Debit Securities
Account 142 – Capital Securities
Account 148 – Other business securities
Account 149 – Provisions for the fall of
securities price
Accounting content of accounts:
Account 141 – Debit Securities
Account 142 – Capital Securities
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These accounts are used for reflecting the
value of securities which are purchased, sold by credit institutions to enjoy
price difference.
The accounting of these accounts shall be
performed in accordance with following provisions:
1. Business securities are accounted at
actual purchase price of securities (original price), including the purchase
price plus (+) purchase related expenses (if any).
2. Interests of securities received during
the time of securities holding shall be recorded to the interests income.
3. In the event of the sale and transfer of
securities made by the CI, the Credit of this account should state the actual
price that has been accounted previously when this type of securities is
purchased (for settlement purpose), not the actual receipt. The difference
between the actual receipt and the amount credited to this account is recorded
to the business result (account: “Receipts from the sale/purchase of
securities”, in case of profit, or account: “Expenditures on the sale/purchase
of securities”, in case of loss).
4. At the closing time of the accounting book
for the preparation of financial statements, accountants should, basing on the
change of securities prices, set up provisions or return provisions for the
fall of securities price for the securities not yet sold at the closing time.
5. If it is permitted by the Vietnamese
accounting standards or financial regime: securities shall be periodically
revalued at the market price, whenever financial statements are made. All
profits, losses that arise but have not yet been realized shall be recorded to
income from or expenditures on securities trading (stated in the business
result report).
Debit:
- Value of securities purchased by the
credit institution
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- Value of securities sold by the credit
institution.
- Value of securities to be paid
Debit balance:
- To reflect value of securities being
managed by the credit institution.
Detailed accounting:
- To open by group of terms for Debit
securities
- To open by type of securities for Capital securities.
Account 141 – Debit securities
This account is used for following up types
of Debit securities. Debit securities are those of which the issuer must make
binding commitments with the securities holder under specific conditions on the
repayment term of principals, interests…
This account consists of following level III
accounts:
Account 1411 – Government’s securities
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Account 1413 – Securities issued by domestic
economic organizations
Account 1414 – Foreign securities
Account 142 – Capital securities
This account is used for accounting shares
(either common shares or preference shares) purchased and sold by credit
institutions in the market to enjoy price difference without any purpose of
holding as a long term investor.
Capital securities are a type of securities
which set up ownership of the securities holder for an enterprise. Thereby,
capital securities present a part of assets over the total assets of an
enterprise after the performance of entire debt obligations, such as: common
shares, some other preference shares…
This account shall have following level III
accounts:
Account 1421 – Securities issued by other
domestic CIs
Account 1422 – Securities issued by domestic
economic organizations
Account 1423 – Foreign securities
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This account is used for following up other
types of business securities other than types of securities as mentioned above.
Account 149 – Provisions for the fall of
securities price
This account is used for reflecting the
setting up, settlement and return of provisions for the fall of business securities
price of the Credit institution.
Provisions for the fall of securities price
are set up for providing against the fall of investments in securities in order
to acknowledge in advance losses that may arise due to objective reasons.
The accounting on this account shall be
performed in accordance with following provisions:
1. The setting up of provisions is performed
in accordance with current provisions on the setting up and use of provisions.
2. If the provisions to be set up of the
current year is higher than those stated on the accounting book, the difference
thereof shall be recorded to the expense in the period. If the provisions to be
set up of the current year is lower than those of previous year which have not
been used up, the difference thereof shall be acknowledged as expense decrease.
In case where the balance on the expense account is less than the provisions to
be returned, the accountants shall return the remaining amount to the income
account.
3. Conditions for setting up provisions for
the fall of securities price:
- Securities are traded in compliance with
current provisions of applicable laws.
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- Securities which are not freely purchased
and sold in the market shall not be set up provisions.
Credit:
- Setting up provisions for the fall of
securities price (the amount set up in the first time and the difference of
the provisions to be set up in the current period that is higher than the
amount set up at the end of the previous period).
Debit:
- To return the provisions for the fall of
price
Credit balance:
- To reflect the value of provisions for
the fall of securities price
Detailed accounting:
- To open 01 detailed account.
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“In case of arising other credit operations
in foreign currency for domestic economic organizations, individuals, CIs shall
be permitted to use this account for accounting, but, in the notes to the
financial statement in VND, it is required to clearly distinguish outstanding
loans in foreign currency from outstanding loans in Vietnamese dong on this
account”.
7. To abolish the phrase: “In respect of
fixed assets pending for liquidation decision, as from the time where the fixed
assets stop operating, the amortization deduction shall be stopped” in the
accounting contents of the Account 305- Amortization of fixed assets.
8. To amend account 34 – Capital
contribution, investment in share purchase as follows:
“Account 34 – Capital contribution, long term
investment
This account is used for reflecting the value
and changes of the capital contributions, long term investments of the Credit
Institution.
Accounting on this account includes:
Investments in subsidiary companies, capital contributions for joint venture to
co-controlling business establishments, capital contributions to aligned
companies and other long term investments which have not been listed yet in
securities market (in the event where a long term investment has been listed in
the securities market, it shall be accounted on the account 15 – Investment
securities available for sale).
Account 34 consists of following level II,
III accounts:
341 – Investment in subsidiary companies in
VND
342 – Capital contribution to joint venture
in VND
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3422 – Capital contribution to joint venture
with economic organizations
343 – Investment in aligned companies in VND
344 – Other long term investments in VND
345 – Investment in subsidiary companies in
foreign currency
346 – Capital contribution to joint venture
in foreign currency
3461 – Capital contribution to joint venture
with other CIs
3462 – Capital contribution to joint venture
with economic organizations
347 – Investment in aligned companies in
foreign currency
348 – Other long term investments in foreign
currency
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Account 341 – Investment in subsidiary
companies in VND
Account 345 – Investment in subsidiary
companies in foreign currency
This account is used for reflecting the
current value and changes of the direct capital investment in subsidiary
companies. Subsidiary companies are enterprises which are subject to the
control of the CI.
Accounting on this account should be in
compliance with Vietnam Accounting Standards (VAS) No.225 – Unified Financial
Statement and accounting of the investment to the subsidiary companies and
following provisions:
1. The accounting shall be only made on these
accounts when the CI holds over 50% of the owner capital (holds over 50% of the
voting right), has the right to govern financial policies and activities of the
enterprise thereof. Where the CI has no controlling right for the enterprise,
the accountants shall state as decrease in the investment in subsidiary company
on these accounts.
2. Following cases, investments in subsidiary
companies keep being acknowledged when the CI holds less than 50% of the owner
capital (less than 50% of the voting right) at the subsidiary companies, but
has made other commitments:
a. Other investors agree on reserving the CI
over 50% of the voting right.
b. The CI is entitled to govern financial
policies and activities of the subsidiary company upon agreement.
c. The CI is entitled to appoint or dismiss
the majority of members of the Board of Directors or relevant management level.
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3. Investment capital in subsidiary company
must be reflected under the original price, including the purchase price plus
(+) purchase related expenses (if any), such as: expenses for the brokerage,
transaction, charges, taxes and banking fee…
4. The accounting of economic operations
arising in the business merger of the enterprise which is determined as the
purchasing party in the case of business merger, resulting in a parent
company-subsidiary company relation shall be performed in accordance with VAS
No.11 “Business merger” and the guiding Circular of this Standard.
5. Accountants should open detailed book to
follow up the investment in subsidiary company at the face value, real
purchasing price of the share, real expense invested in the subsidiary company.
6. Receipts (dividends, business interest) of
the fiscal year of the subsidiary company shall be sufficiently, timely
accounted into the own financial statement of the parent company. Dividends,
profits distributed from the subsidiary company shall be accounted to the
Account 78 “Income from capital contribution, share purchase”.
7. Where the capital contribution, investment
in subsidiary company are made in foreign currency, the CI must convert it
into the currency unit stated in the accounting book under the exchange rate
which is announced by the State Bank at the time of capital contribution. The
CI shall not be permitted to revaluate the contributed capital for share
purchase, including the case of price difference, to state the contributed
capital as decrease/increase.
Debit:
- Real value of the investment in the
subsidiary company increases.
Credit:
- Real value of the investment in the
subsidiary company decreases
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- Current real value of the investment in
the subsidiary company.
Detailed accounting:
- To open detailed accounts for each
subsidiary company.
Account 342 – Capital contribution to joint
venture in VND
Account 346 – Capital contribution to joint
venture in foreign currency.
This account is used for reflecting the
entire contributed capital to joint venture in the form of setting up a
co-controlling business establishment and the recovery of the contributed
capital to joint venture upon the completion of the joint venture contract.
Co-controlling business establishment, which
is established by joint venture capital contributing parties, is a newly established
business establishment, operates independently as an enterprise but is
controlled by joint venture parties in accordance with the joint venture
contract. The co-controlling business establishment must organize performance
of its own accounting in accordance with provisions of current laws on
accounting like other enterprises.
Contributed capital to co-controlling
business establishment includes all of the assets, materials, capital subject
to the ownership of the enterprise, including the long term loans which are
used for the capital contribution.
The accounting on this account must be
performed in accordance with VAS No.08 – Financial information about the
contributed capital to joint venture and following provisions:
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2. Capital contribution to a joint venture
shall be performed under 3 forms: Co-controlling business activity,
Co-controlling assets and co-controlling business establishment (in accordance
with VAS No.08 “Financial information about the contributed capital to joint
venture”). Accounts 342, 346 shall only be used for performing the accounting
of the joint venture capital contributions to the co-controlling business
establishment, not applicable to the co-controlling business activity and
co-controlling assets.
3. Value of the contributed capital to the
co-controlling business establishment reflected on this account must be the
value of contributed capital which is unanimously assessed and approved by the
joint venture parties in the capital contribution minutes.
4. Where the capital contribution to a joint
venture is made in materials, commodities:
- If the revaluated price of materials,
commodities is higher than the value stated in accounting book at the time of
capital contribution, the difference thereof shall be settled as follows:
+ Where the difference amount between the
revaluated price of materials, commodities, which is confirmed as contributed
capital, is higher than the value stated in the accounting book, it shall be at
once accounted to “Other incomes” in the period and respective to the interests
of other parties in the joint venture.
+ Where the difference amount between the
revaluated price of materials, commodities, which is confirmed as contributed
capital, is higher than the value stated in the accounting book and respective
to their interests in the joint venture, it shall be acknowledged as
non-performed revenue (Account 488 – Revenue pending allocation). When the
co-controlling business establishment sells the materials and commodities to an
independent third party, this non-performed revenue shall be carried over to
other incomes.
- If the revaluated price of materials,
commodities is lower than the value stated in the accounting book at the time
of capital contribution, the difference thereof shall be acknowledged to “Other
expenses” in the period.
5. Where the capital contribution to joint
venture is made in fixed assets
- If the revaluated price of the fixed assets
is higher than the remaining value stated in the accounting book at the time of
capital contribution, the difference thereof shall be settled as follows:
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+ The difference between the revaluated price
that is higher than the remaining value of the fixed assets, which is
respective to their interests in the joint venture, shall be delayed and
acknowledged as “non-performed revenue (Revenue pending allocation)”. Annually,
this non-performed revenue (interest from the revaluation of fixed assets which
are used for the joint venture capital contribution), shall be gradually
allocated to “other incomes” basing on the useful time of the fixed assets used
by the co-controlling business establishment.
- If the revaluated price of fixed assets is
lower than the remaining value stated in the accounting book at the time of
capital contribution, the difference thereof shall be charged to “Other
expenses” in the period.
6. Upon the recovery of contributed capital
to the joint venture, basing on the value of materials, assets and money
returned by the co-controlling business establishment, to make decrease
accounting of the contributed capital. Any damage caused by the insufficient
recovery of the contributed capital shall be acknowledged as an expense for the
business activity of the CI. If the recovered value is higher than the
contributed capital, this interest amount shall be acknowledged as income from
the capital contribution, share purchase.
7. Profit from the investment in joint
venture capital contribution to the co-controlling business establishment shall
be the income from the capital contribution, long term investment and accounted
to the Credit of the Account 78 “Capital contribution, share purchase”.
8. Parties contributing capital to the
co-controlling business establishment shall have the right to transfer the
value of their contributed capital in the joint venture. In the event where the
transferred value is higher than the contributed capital in the co-controlling
business establishment, the interest difference due to the transfer of capital
shall be reflected in the Credit of the Account “Other incomes”. In contrary,
if the transferred value is lower than the contributed capital, the loss
difference due to the capital transfer shall be reflected in the Debit of the
Account “Other expenses”.
9. Co-controlling business establishment
shall not be permitted to acknowledge arising expenses relating to the transfer
of the contributed capital of joint venture parties. Accountants shall only
follow up in details the source of contributed capital and complete procedures
for changing the owner on the business registration certificate or the
investment license.
10. Parties to the joint venture or other
partners repurchase the contributed capital from other parties in the joint
venture, the contributed capital to the joint venture thereof shall be
reflected under the actual buying price.
11. Where the capital contribution,
investment in co-controlling business establishment are made in foreign
currency, the CI must convert it into the currency unit stated in the accounting
book under the exchange rate which is announced by the State Bank at the time
of capital contribution. The CI shall not be permitted to revaluate the
contributed capital to joint venture, including the case of exchange rate
difference, to state the contributed capital as decrease/increase
Debit:
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Credit:
- Amount of joint venture capital already
contributed to co-controlling business establishment decreasing due to the
recovery, transfer, due to the co-controlling right has expired.
Debit balance:
:- Amount of joint venture capital
contributed to the co-controlling business establishment remaining at the end
of period of the CI.
Detailed accounting:
- To open detailed accounts for each
co-controlling business establishment.
Account 343 – Investment in aligned company
in VND
Account 347 – Investment in aligned company
in foreign currency
These accounts are used for reflecting the
value of the direct investment of the investor in an aligned company and the
increase, decrease of the value of the investment amount in the aligned
company. The investment amount shall be determined as an investment amount in
aligned company where the investor directly holds from 20% to under 50% of the
owner capital (from 20% to less than 50% of the voting right) of the invested
party without any other agreement.
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1. The investment in aligned companies must
be performed in compliance with current provisions of the State Bank on the
prudential ratio in the operation of the CIs.
2. The accounting of the investment in
aligned companies upon the preparation and presentation of the own financial
statement of the investor shall be performed under the method of original
price. At the accounting of the investments in aligned companies under the
method of original price, the value of the investment shall be unchanged during
the investment process, except for the case where the investor buys
additionally or liquidates wholly or partially that investment, or receives
interests other than distributed profits.
3. Original price of the investment is
determined as follows:
- Original price of the investment in aligned
company shall include the contributed capital or the actual purchasing price of
the investment plus (+) such purchasing expenses as expenses for brokerage,
transaction, taxes, fees… (if any).
- Where capital contribution to an aligned
company is made in fixed assets, materials, commodities, the original price of
the investment, which is acknowledged under the value, shall be unanimously
evaluated by capital contributing parties. The difference between the book
entry value and revaluated price shall be settled as follows:
+ The higher difference between the revalued
value and the book entry value/remaining value of fixed assets shall be charged
to other incomes.
+ The lower difference between the revalued
value and the book entry value/remaining value of fixed assets shall be charged
to other expenses.
4. Accountants shall open a detailed
accounting book to follow up the value of the investment in each aligned
company. Basis for making entry of the value of the investment in aligned
company in the accounting book shall be follows:
- In respect of the investments in joint
stock companies which are listed in the securities market, the book entry of
the investor shall base on the actually paid amount upon purchasing the share,
including expenses directly relating to the share purchase and the official
notice of the Securities Exchange Center about the purchase of the shares of
the aligned company which are owned by the investor.
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- In respect of the investment in other forms
of enterprise, the book entry shall base on the minutes of capital
contribution, profit (or loss) distribution agreed upon by the parties or
vouchers on the sale, purchase of the investment thereof;
- The investor shall only be permitted to
acknowledge the dividend, profit distributed from the aligned company upon
receipt of the official notice of the aligned company about the dividends to be
receivable or the profit amount to be distributed in the period.
5. In case of contributing capital to an
aligned company in foreign currency, the CI must convert it into the currency
unit stated in the accounting book under the exchange rate, which is announced
by the State Bank at the time of capital contribution. The CI shall not be
permitted to revaluate the contributed capital including the case of exchange
rate difference, to state the contributed capital as decrease/increase.
Debit:
- Original price of the investments in the
aligned company increases.
Credit:
- Original price of the investments
decreases due to the receipt of interests other than the distributed profit
- Original price of the investment
decreases due to the sale, liquidation of the entire or a part of the
investment.
Debit balance:
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Detailed accounting:
- To open detailed accounts for each
aligned company
Account 344 – Other long term investment in
VND
Account 348 – Other long term investment in
foreign currency
This account is used for reflecting the
current value and the increase, decrease of other types of long term investment
(Other than investments in subsidiary companies, capital contribution to
co-controlling business establishments, investment in aligned companies and
shares which have been listed in the securities market), such as investment in
bonds, shares or investment in other units but only holding less than 20% of
the owner capital (less than 20% of the voting right), etc, and the capital
recovery or payment term which is over one year.
The accounting on this account must be
performed in accordance with following provisions:
1. The long term investment activity must be
performed in accordance with current provisions of the State Bank on the
prudential ratio in the operation of the CIs.
2. The accountants must follow up in details
the following norms:
- In respect of shares investment: to follow
up in details each type of share face value, each shares issuing subject;
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3. Investments in capital contribution in
co-controlling business establishment which does not have the co-controlling
right but holds less than 20% of the voting right in the joint venture, the
contributed capital thereof shall be charged to the Account 344, 348 (other
long term investment) at the original price.
4. In case of long term investment in foreign
currency, the CI must convert it into the currency unit stated in the
accounting book under the exchange rate, which is announced by the State Bank
of Vietnam at the time of investment. The CI shall not be permitted to
revaluate the contributed capital, including the case of exchange rate
difference, to state the contributed capital as decrease/increase.
Debit:
- Value of other long term investments
increases
Credit:
- Value of other long term investment
decreases.
Debit balance:
- Value of current other long term
investment of the CI.
Detailed accounting:
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Account 349 – Provisions for the price fall
of long term investment
This account is used for reflecting the
current amount and the increase/ decrease of the provisions for the price fall
of long term investments.
The accounting on this account must be
performed in accordance with following provisions:
1. The setting up of provisions shall be
performed in accordance with current provisions on the setting up and use of
provisions.
2. If the provision amount to be set up in
the current year is higher than the provision amount being stated in the
accounting book, the difference thereof shall be charged to the expenses in the
period. If the provision amount to be set up in the current year is lower than
the amount which was set up in the previous year but has not been used up yet,
the difference thereof shall be stated as decrease of expense, in the event
where the balance on the expense account is not sufficient to compensate for
the provision return, the accountant shall return the remaining amount to the
income account.
3. Provisions for the price fall of the
financial investment shall be used to compensate for the loss amount of the
long term investments which actually occur due to such reasons as the investor
goes bankrupt, faces natural disaster, … resulting in a fact that the
investment is irrecoverable or recovered at lower price than its original
price. This provision is not used to compensate for losses due to the
liquidation of the investments.
Debit:
- To return the difference between the
provisions for the price fall of the long term investment securities to be
set up in the current year which is lower than the provisions which were set
up in the previous year but have not been used up yet.
- To compensate for the value of the lost long term investment where there is
a decision on using the set up provisions to compensate for the occurred
losses.
Credit:
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Credit balance:
- The current provisions for the price fall
of the long term investment securities.
Detailed accounting:
- To open 01 detailed account”
9. To abrogate the phrase “bills, bonds” in
the accounting content of the “Account 351 – Deposit, pledge, mortgage”.
10. To abrogate the phrase “In principle,
this account must be zero by the time the annual financial statement is
prepared” in the accounting contents of following accounts:
- Account 381 – Capital contributed for
co-financing in VND
- Account 382 – Capital contributed for
co-financing in foreign currency
- Account 481 – Capital received for
co-financing loan in VND
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11. To abrogate the phrase “In principle,
this account must be zero by the time the annual financial statement is
prepared” (entrusted organizations should make full payment of the amount that
has been disbursed to customers under the trust contract) in the accounting
contents of following accounts:
- Account 383 – Investment entrust, lending
in VND
- Account 384 – Investment entrust, lending
in foreign currency
- Account 483 - Receiving funds entrusted for
investment, lending in VND
- Account 484 – Receiving funds entrusted for
investment, lending in foreign currency.
12. To amend name of the Account 39 –
“Interest receivable” as “Receivable interest and fees”.
13. To amend, supplement to the Debit,
accounting contents of the Account 431 – Face value of valuable papers in VND
and Account 434 – Face value of valuable papers in foreign currency and gold as
follows:
“Debit: - To make payment of the valuable
papers at the maturity
- To buy back the valuable papers
issued by the very CI”.
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“Account 44 – Capital financed, entrusted for
investment, lending
Account 441 –Capital financed, entrusted for
investment, lending in VND
This account is used for reflecting the
amount of capital financed, entrusted for investment, lending in VND of the
Government, foreign and domestic organizations, individuals which is assigned
to the Credit Institution to use for designated purposes. The Credit
Institution shall be responsible for the repayment of the capital thereof at
the maturity.
Account 441 consists of following level III
accounts:
4411 – Capital received from foreign organizations,
individuals
4412 – Capital received from the Government
4413 – Capital received from domestic
organizations, individuals.
Debit:
- The amount of capital the partners assign
to the CI.
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- The capital amount returned to capital
assigning partners.
Credit balance:
- To reflect the amount of capital
financed, entrusted for investment, lending of the partners which is being
used by the CI
Detailed accounting:
- To open detailed accounts under each type
of capital of each capital assigning partner.
Account 442 – Capital financed, entrusted for
investment, lending in foreign currency
This account is used for reflecting the
amount of capital financed, entrusted for investment, lending in foreign
currency of the Government and foreign and domestic organizations, individuals
which is assigned to the Credit Institution to use for designated purposes. The
Credit Institution shall be responsible for the repayment of the capital hereof
at the maturity.
Account 442 consists of following level III
accounts as follows:
4421 – Capital received from domestic
organizations, individuals
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4423 – Capital received from domestic
organizations, individuals.
Accounting contents of Account 442 shall be
similar to the accounting contents of Account 441”.
15. To amend the structure of the Account
4711 – Sale, purchase of foreign currency in dealing transaction as follows:
Credit:
- Value of purchased foreign currency
Debit:
- Value of sold foreign currency
Credit balance:
- To reflect the value of foreign currency
purchased by the Bank but not yet sold out
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- To reflect value of the foreign currency
sold from other sources but not yet purchased for compensation
Detailed accounting:
To open 01 detailed account
16. To amend the structure of Account 4712 –
payment for foreign currency purchase, sale in dealing transactions as follows:
Debit:
- Amount in VND spent on the purchase of
foreign currency (Under the actual purchasing rate)
- To transfer the profit difference of the foreign currency trading (making
counter-entry with the Account 72 – Income from the foreign currency trading
activity)
- Amount to be adjusted to increase the Debit balance equivalent to the
balance of the Account 4711 upon the revaluation of the balance of foreign
currency in dealing transactions under the rate of the final day of the month
(making counter-entry with the Account 631 – Difference in foreign exchange
rate).
Credit:
- Amount in VND received from the sale of
foreign currency (under the actual selling rate).
- To transfer the loss difference of foreign currency trading (making
counter-entry with the Account 82 – Expenditure on foreign currency business
activities)
- Amount to be adjusted to decrease the Debit balance equivalent to the
balance of the Account 4711 upon the revaluation of the balance of foreign
currency in dealing transactions under the rate of the final day of the month
(making counter-entry with the Account 631 – Difference in foreign exchange
rate).
Debit balance:
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Credit balance:
- To reflect the respective received amount
in VND of the foreign currency balance which is sold from other sources but
has not been purchased for compensation.
Detailed accounting:
- To open 01 detailed account.
17. To amend name of the Account 49 –
“Interest payable” as follows: Account 49 – “Payable interest and fee”
18. To amend the accounting contents on the
Account 509 – Other payments among Credit Institutions as follows:
“This account is used for reflecting other
payments in VND or in foreign currency (besides the payments that have been
charged to the appropriate accounts) among credit institutions”.
19. To supplement to the accounting contents
on the Account 63 – Difference in the exchange rate of foreign currency, gold,
precious stones with a phrase:
“The CI shall not be permitted to distribute
profit or enjoy dividends on the interest difference of the foreign exchange
rate which is revaluated at the end of the fiscal year of items with foreign
currency origin as well as monetary derivative instruments with foreign
currency origin”.
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“At the end of the year, the balance of this
asset account shall be settled. If this account has Credit balance, the Credit
balance thereof shall be carried over to the income account; If this account
has Debit balance, the Debit balance thereof shall be carried over to the
expense account.”
21. To amend the Account 69 – Undistributed
profit as follows:
“Account 69 – Undistributed profit
This account is used to reflect the business
results (profits, losses) after the enterprise income tax and the distribution
of business results of the CI.
Accounting of this account must be performed
in accordance with following provisions:
1. Business result shall be reflected on the
account 69 – Profit after the Enterprise income tax or business losses.
2. The distribution of the business result of
the CI must be clear, precise and in compliance with current provisions of the
financial regime.
3. The business result must be accounted in
details for each accounting period (previous year, current year), and followed
up in details for each content of profit distribution of the CI (setting up of
funds, supplement of business capital, dividend distribution, etc).
4. Where the retroactivity is applied due to
the change in accounting policy and adjusted for the serious mistakes of
previous years which are detected in the current year, resulting in the fact
that the balance, at the beginning of the year, of the undistributed profit
must be adjusted, the accountants thereat shall adjust to increase or decrease
the balance at the beginning of the year of the Account 692 “Previous profit”
in accounting books and adjust to increase or decrease the norm of
Undistributed profit in the Balance Sheet in accordance with provisions of Vietnam
Accounting Standard No.29 “Changing accounting policy, accounting estimation
and errors” and Vietnam Accounting Standard No.17 “Enterprise Income Tax”.
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- Ending balance carried over from Accounts
“Income”.
Debit:
- Ending balance carried over from Accounts
“Expense”
- Setting up funds
- Distributing profits to joint venture
parties and shareholders.
Credit balance:
- To reflect profits which have not been
distributed or have not been used
Debit balance:
- To reflect losses from business activity
that have not been settled
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- To open 01 detailed account
Account 69 consists of following level II
accounts:
Account 691 – Profits of current year: This
account is used for reflecting business results, the distribution of the
business results and the undistributed profits of the current year of the
Credit Institution
At the beginning of the following year, the
ending balance of account 691 shall be carried over to the new year’s beginning
balance of account 692 “Profits of previous year” (the voucher preparation
shall not be required).
Account 692 – Profits of previous year: This
account is used for reflecting the business results and undistributed profits
of the previous year of the Credit Institution”.
22. To amend some contents in the accounting
contents of the Account of category 7 – Income as follows:
- To amend Point 1 as: “This type of account
shall reflect the entire incomes of the CI. At the end of 31 December, balance
of these accounts shall be entirely carried over to the account “income of
current year” and be zero”.
- To amend Point 4 as: “In case of
liquidation, assignment of fixed assets, the value being used for the
accounting on this account shall be the entire amount of money received from
the liquidation, assignment of fixed assets. Any arising expense relating to
the liquidation, assignment shall be charged to the account “Expenditure
(category 8)”.
23. To amend the name of Account 709 –
“Income from other interests” as “Other incomes from credit activity”.
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25. To amend some contents in the accounting
contents of account of category 8 – Expenditure as follows:
- To amend Point 1 as: “This type of account
shall reflect the entire expenses of the CI. At the end of 31 December, balance
of these accounts shall be entirely carried over to the account “income of the
current year” and be zero”.
- To amend Point 2 as: “In case of
liquidation, assignment of fixed assets, the value to be charged on this
account shall be the entire expenses relating to the liquidation, assignment of
fixed assets. All receipts from the liquidation, assignment shall be charged to
the account “Income (category 7)”.
26. To supplement to the accounting contents
of Account 842 – Expenses relating to the finance leasing operation as follows:
“This account is used for the accounting of
expenses relating to the finance leasing activity of the Credit Institution
such as: Arising expenses relating to the signature of contract… (if any)”.
27. To abrogate the phrase “foreign currency”
in the name of the Account 8821 – “Provisions for decline of gold, foreign
currency price” and the phrase “foreign currency” in the accounting content of
this account.
28. To amend some contents in the Account 921
– “Commitment on the guarantee issued to customers” as follows:
- To abrogate the phrase “The guaranteeing
amounts to be stated in this account shall be accounted under the value of
guarantee commitment minus (-) the value deposited at the bank by customers”
- To amend the Note in the Accounting
contents of this account as follows:
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29. To amend the name of Account 93 –
“Guarantee commitments received” to “Received commitments”.
30. To amend the name of Account 94 –
“Overdue lending interests that are not yet collected” to “Lending interests
and fees receivable that are not yet collected” and the phrase “overdue” in the
name and accounting contents of the level II accounts of this Account (Accounts
941, 942, 943, 944).
31. To amend the word “Pawn” as “mortgage” in
the name and accounting content of the Account 994 – Assets pledged, pawned by
the customers.
Article 3. To
supplement several accounts to the Accounts System of Credit Institutions
issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 of
the Governor of the State Bank as follows:
1. Account 1014 – Cash in ATM
This account is used for following up the
amount in VND at ATMs of the Credit Institution.
Debit:
- Cash amounts encashed to the ATMs
- Cash amounts directly received from ATM
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- Cash amounts from the ATM delivered the
cash fund of the unit
- Expenses in cash at the ATM
Debit balance:
- Cash balance at the ATM
Detailed accounting:
- To open detailed accounts for each ATM
2. Account 135 – Gold deposited at domestic
credit institutions
This account is used for reflecting the value
of monetary gold of the CI deposited at other domestic CIs.
This Account shall have following Level III
accounts:
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Account 1352 – Term deposited gold
Debit:
- Value of monetary gold deposited at other
domestic CIs.
Credit:
- Value of monetary gold to be withdrawn
Debit balance:
- To reflect the value of monetary gold of
the CI which is being deposited at domestic CIs.
Detailed accounting:
- To open detailed accounts under each
domestic CI receiving the deposit.
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This account is used for reflecting the value
of monetary gold of the CI deposited at oversea CIs.
This Account shall have following Level III
accounts:
Account 1361 – Demand deposited gold
Account 1362 – Term deposited gold
Debit:
- Value of monetary gold deposited at
oversea CIs.
Credit:
- Value of monetary gold to be withdrawn
Debit balance:
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Detailed accounting:
- To open detailed accounts under each
oversea CI receiving deposit.
4. Account 15 – Investment securities ready
for sale
This account is used for reflecting the
current value and the fluctuation of types of securities which were issued by
the Government or domestic, foreign organizations and the CI is investing in.
This account is used for the accounting of debt securities and capital
securities which are held for the purpose of investment and ready for sale, and
which are not of the type of securities that are purchased and sold out
regularly, however, they can be sold at any time if it is considered profitable
(CI shall issue internal provisions for this matter, unless otherwise provided
for by applicable laws).
The accounting of this account must be
performed in accordance with following provisions:
1. In respect of Debt securities:
a. The CI must open a detailed account to
reflect the Face value, discount value and the additional value of the
investment securities. Of which: (i) Original price of securities (actual
purchasing price of securities), including: purchasing price plus (+) directly
related expenses, such as expense for brokerage, transaction, information
supply, taxes, charges and banking fees (if any); (ii) discount value is the
negative difference value between the original price and the total value of
money amounts including face value and interests accrued before the purchase
(if any); (iii) additional value is the positive difference value between the
original price and the total value of money amounts including face value and
interests accrued before the purchase (if any). In the financial statement, the
item of securities hereof shall be stated under the net value (Face value –
Discount + Additional).
b. If it is supported by the informatics
technology condition, the interest shall be acknowledged on the time and actual
interest rate basis (actual interest rate is the rate which is used for the
conversion of money amounts received in the future for all the time when
another party uses the assets into the value which is initially acknowledged at
the time where the assets are assigned to the using party). In case where the
interest cannot be calculated on the basis of actual interest rate, the
additional value or discount value thereof shall be equally allocated to the
securities holding time of the CI.
c. If the interest is collected from the
investment debt securities, including the interest accrued before the CI
repurchases that investment, the CI must apportion this interest amount.
Thereby, only the interest amount of the periods after the time when the CI
purchased this investment shall be acknowledged as income, the accrued interest
before the time when the CI repurchased that investment shall be recorded to
decrease the value of the very investment.
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2. In respect of Capital securities:
a. Capital securities shall be recorded on
the accounting book under the actual purchasing price of the securities
(original price), including: Purchasing price plus (+) purchasing related
expenses such as expenses for brokerage, transaction, information supply,
taxes, charges and banking fee (if any).
b. Income of the CI from the investment in
securities ready for sale where the right of the CI is confirmed and upon the
receipt of the notice of the dividend distribution.
c. At the end of the accounting period, if
the market value of the securities falls and is lower than their original
price, the accountant shall set up provision for the fall of the investment
securities’ price.
Debit:
- Value of purchased securities
Credit:
- Value of sold securities
- Value of the securities paid by issuing institutions
Debit balance:
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Detailed accounting:
- To open detailed accounts under the Face
value, discount value and additional value of the investment securities in
respect of debt securities.
- To open detailed accounts under each type of securities in respect of
capital securities.
This Account shall have following level II
and level III accounts:
Account 151 – Government’s securities
Account 152 – Debt securities issued by other
domestic CIs
Account 153 – Debt securities issued by
domestic economic organizations
Account 154 – Foreign Debt securities
Account 155 – Capital securities issued by
other domestic CIs
Account 156 – Capital securities issued by
domestic economic organizations
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Account 159 – Provisions for the fall of the
securities’ price
Account 151 – Government’s securities
This Account is used for reflecting the
current value and the fluctuation of types of Government’s securities (except
for Government’s bills) issued by the State Treasury of Vietnam in which the CI
is making investment.
Account 152 – Debit securities issued by
other domestic CIs
Account 153 - Debt securities issued by
domestic economic organizations
Account 154 – Foreign Debt securities
These accounts are used for reflecting the
current value and the fluctuation of types of Debt securities which are
currently held by the CI for the purpose of investment and ready for sale at
any time where it is considered as profitable.
Debt securities being followed up on this
account include: Bonds, valuable papers…. issued by other domestic CIs,
domestic economic organizations or securities issued by the Government or
foreign organizations.
Account 155 - Capital securities issued by
other domestic CIs
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Account 157 - Foreign capital securities
These accounts are used for reflecting the
current value and the fluctuation of types of capital securities which are
currently held by the CI for the purpose of investment and ready for sale at
any time where it is considered as profitable and not subject to the accounting
on account 34.
Capital securities being accounted on this
account are the securities which are listed in the market and fail to satisfy
conditions for establishing a subsidiary company, aligned company or joint
venture company (co-controlling business establishment).
Such investments as capital contribution
under the capital contribution contract, purchase of securities, which are not
yet listed in the securities market shall be reflected on the accounts 344, 348
(other long term investments).
Account 159 - Provisions for the fall of the
securities’ price
This account is used for reflecting the
provisioning, settlement and return of provisions for the price fall of investment
securities which are ready for sale.
Accounting principles and contents on this
account shall be performed in accordance with the account 149 – Provisions for
the fall of securities’ price.
5. Account 16 – Investment securities being
held till the maturity date
This account is used for reflecting the
current value and the fluctuation of types of debt securities issued by the
Government or domestic, foreign organizations in which the CI is making
investment. Debt securities being accounted on this account shall be securities
which are held for the purpose of investment until the date of maturity (date
of payment).
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1. Only debt securities shall be recorded on
this account (capital securities shall not be recorded on this account).
2. The CI shall open a detailed account to
reflect the face value, discount value and the additional value of the
investment securities. Of which: (i) Original price of securities (actual
purchasing price of securities), including: purchasing price plus (+) directly
related expenses, such as expense for brokerage, transaction, information
supply, taxes, charges and banking fees (if any); (ii) discount value is the
negative difference value between the original price and the total value of
money amounts including face value and interests accrued before the purchase
(if any); (iii) additional value is the positive difference value between the
original price and the total value of money amounts including face value and
interests accrued before the purchase (if any). In the financial statement, the
item of securities hereof shall be stated under the net value (Face value –
Discount + Additional).
3. If it is supported by the informatics
technology condition, the interest shall be acknowledged on the time and actual
interest rate basis (actual interest rate is the rate which is used for the
conversion of money amounts received in the future for all the time when
another party uses the assets into the value which is initially acknowledged at
the time where the assets are assigned to the using party). In case where the
interest cannot be calculated on the basis of actual interest rate, the
additional value or discount value thereof shall be equally allocated to the
securities holding time of the CI.
4. If the interest is collected from the
investment debt securities, including the interest accrued before the CI
repurchases that investment, the CI must apportion this interest amount.
Thereby, only the interest amount of the periods after the time when the CI
purchased this investment shall be acknowledged as income, the accrued interest
before the time when the CI repurchased that investment shall be recorded to
decrease the value of the very investment.
5. The setting up of provisions for the price
fall of the investment securities which are held until the date of maturity
shall only be performed where there is any evidence of price fall of securities
in long term or any evidence that it is difficult for the bank to recover the
full investment. Any change of price in short term shall not be set up
provisions for the fall of securities’ price .
This account shall have following level II
accounts:
Account 161 – Government’s securities
Account 162 – Securities issued by other
domestic CIs
Account 163 – Securities issued by domestic
economic organizations
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Accounting contents and methods on these
accounts shall be similar to the accounts “Debt securities” of the Account 15 –
Investment securities ready for sale respectively (Account 151, 152, 153, 154).
Account 169 – Provisions for the fall of
securities’ price
This account is used for reflecting the
provisioning, settlement and return of provisions for price fall of investment
securities being held till the date of maturity.
Credit:
- Provisions made for the fall of
securities’ price (provisions initially set up and the difference between the
provisions required to set up of the current period that is higher than the
set up provisions at the end of the previous period).
Debit:
- Dealing with actual price fall of
securities investments
- Return of provisions for the price fall
Credit balance:
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Detailed accounting:
- To open detailed accounts by each type of
trading securities
6. Account 26 – Credit to foreign
organizations, individuals
This account is used to account the money
amount (Vietnamese dong or foreign currency) lent to foreign organizations, individuals
(non-residents) by the CI.
This account consists of following Level II
accounts:
261 – Short term lending in VND
262 – Medium term lending in VND
263 – Long term lending in VND
264 – Short term lending in foreign currency
and gold
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266 – Long term lending in foreign currency
and gold
267 – Other credits in VND
268 – Other credits in foreign currency and
gold
269 – Provisions for risks
261 – Short term lending in VND
This account is used for reflecting the short
term loans to foreign organizations, individuals in VND.
This account consists of following level III
accounts:
2611 - Standard debts
2612 – Debts, which need special attention
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2614 – Doubtful debts
2615 – Potentially irrecoverable debts
Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
262 – Medium term lending in VND
This account is used for reflecting medium
term loans to foreign organizations, individuals in VND.
This account consists of following level III
accounts:
2621 – Standard debts
2622 – Debts, which need special attention
2623 – Substandard debts
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2625 – Potentially irrecoverable debts
Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
263 – Long term lending in VND
This account is used for reflecting long term
loans to foreign organizations, individuals in VND.
This account consists of following level III
accounts:
2631 – Standard debts
2632 – Debts which need special attention
2633 – Substandard debts
2634 – Doubtful debts
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Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
264 – Short term lending in foreign currency
and gold
This account is used for reflecting short
term loans to foreign organizations, individuals in foreign currency and gold.
This account consists of following level III
accounts:
2641 – Standard debts
2642 – Debts which need special attention
2643 – Substandard debts
2644 – Doubtful debts
2645 – Potentially irrecoverable debts
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265 – Medium term lending in foreign currency
and gold
This account is used for the reflection of
medium term loans to foreign organizations, individuals in foreign currency and
gold.
This account consists of following level III
accounts:
2651 – Standard debts
2652 – Debts which need special attention
2653 – Substandard debts
2654 – Doubtful debts
2655 – Potentially irrecoverable debts
Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
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This account is used for the reflection of
long term loans to foreign organizations, individuals in foreign currency and
gold.
This account consists of following level III
accounts:
2661 – Standard debts
2662 – Debts which need special attention
2663 – Substandard debts
2664 – Doubtful debts
2665 – Potentially irrecoverable debts
Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
267 – Other credit in Vietnamese dong
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This account consists of following level III
accounts:
2671 – Standard debts
2672 – Debts which need special attention
2673 – Substandard debts
2674 – Doubtful debts
2675 – Potentially irrecoverable debts
Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
268 – Other credit in foreign currency and
gold
This account is used for the reflection of
other credit operations to foreign organizations, individuals in foreign
currency, gold, such as the operations of mortgage, discount of valuable
papers, payment in lieu of others from the guarantee transaction, finance
leasing…
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2681 – Standard debts
2682 – Debts which need special attention
2683 – Substandard debts
2684 – Doubtful debts
2685 – Potentially irrecoverable debts
Accounting contents and principles on these
accounts are similar to those on respective accounts of category 2.
269 – Provisions for risk
This account is used for the reflection of
the setting up and use of provisions for credit risks in banking activity of
credit institutions in accordance with current provisions on debt
classification and provisioning.
This account consists of the following level
3 accounts
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2691 – General provisions
Accounting contents and principles on these
accounts are similar to those on accounts “provisions for risk”
7. Account 304 – Investment immovable assets
This account is used for the reflection of
the current amount and the development of the investment immovable assets under
the original price of the investment immovable assets.
This account shall only be opened and used at
subsidiary companies, which are authorized to engage in immovable assets
trading (the accounts system of CIs shall be used for accounting) of Credit
Institution, because the Article 73 of the Law on Credit Institutions
stipulates that CIs shall not be permitted to directly engage in immovable
assets trading.
The accounting of this account shall be implemented
in accordance with Vietnam Accounting Standards (VAS) No.05 “Investment
immovable assets”.
Debit:
- Original price of investment immovable
increases in the period
Credit:
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Debit balance:
- Original price of investment immovable of
the CI at the end of the period.
Detailed accounting:
- Opening a detailed account for each type
of investment immovable assets.
8. Account 3054 – Amortization of investment
immovable assets
This account is used for the reflection of
the amortization value of investment immovable assets, which are being held.
Debit:
- Amortization value of investment
immovable assets decreases in the period.
Credit:
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Credit balance:
- Amortization value of current immovable
assets of the CI.
Detailed accounting:
- Opening a detailed account.
9. Account 3535 – Delayed income tax assets
This account is used for the reflection of
the current value and the development of delayed income tax assets
Delayed income tax assets shall be determined
under the following formula:
Delayed income tax
assets
=
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+
Deducted value
carried over to the following year of taxable losses and tax preferences that
have not yet been used
x
Current enterprise
income tax rate (%)
The accounting on this account needs to be
implemented in accordance with provisions of Vietnam Accounting Standards No.17
– “Enterprise income tax” and following provisions:
1. CIs shall only be permitted to acknowledge
the delayed income tax assets for temporarily deducted differences, the
deducted value of the taxable losses and tax preference that have not yet been
used in previous years and carried over to the current year in the event where
the CI definitely estimates to gain the income taxable profit in the future in
order to use the temporarily deducted differences, unused taxable losses and
tax preference.
2. At the end of the fiscal year, the CIs
shall draw up “Table for determining temporary differences to be deducted”,
“Table for following up temporarily deducted differences that have not yet been
used” (upon the guidance of the Ministry of Finance), the deducted value
carried over to the following year of unused taxable losses and tax preferences
shall be used as foundation to draw up the “Table for determining delayed
income tax assets” for the determination of the delayed income tax assets which
are acknowledged or returned in the year.
3. The acknowledgment of delayed income tax
assets in a year shall be implemented under the principle of clearing between
the delayed income tax assets arising in the current year and the income tax
assets which have been acknowledged since the previous years, but returned in
the current year under the following principles:
- If the delayed income tax assets arising in
the year is bigger than the delayed income tax assets which are returned in the
year, the difference thereof shall be acknowledged as delayed income tax assets
and delayed income tax expense shall be stated as a decrease.
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4. Accountants shall return the delayed
income tax assets where the temporarily deducted differences have not affected
the income taxable profit (where the assets are recovered or payable debt is
partially or entirely paid).
5. Upon ending the fiscal year, CIs must
evaluate delayed income tax assets which have not yet been acknowledged from
the previous years when they surely estimates to gain income taxable profit in
the future to make additional acknowledgement to the current year.
6. Some main cases arising from the delayed
income tax assets:
- Delayed income tax assets arising from
temporarily deducted differences, due to the fixed assets amortization under
the accounting purpose is performed faster than the fixed asset amortization
under the purpose of income tax calculation in the year.
- Delayed income tax assets arising from the
temporarily deducted differences, due to an expense of the current year is
acknowledged but only deducted from the taxable income of the following year.
For example: a pre-deducted expense for a major repair of fix assets is
acknowledged in the current year but only deducted from taxable income when
these expenses arise actually in the following years;
- Delayed income tax assets are calculated on
the value which is deducted of the taxable losses and tax preferences which
have not yet been used and carried over from previous years to the current
year.
Debit:
- Value of delayed income tax assets
increasing
Credit:
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Debit balance:
- Value of the delayed income tax assets
which remains at the end of the period.
Detailed accounting:
- Opening 01 detailed account.
10. Account 366 – Receivables from internal
transactions of the CIs system
Account 366 consists of following level 3
accounts
3661 – Receivables from branches
3661 – Receivables from the Head office
Account 3661 – Receivables from branches
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Debit:
- Receivable amount from branches’ internal
transactions
Credit:
- Receivable amount which branches have
paid
- Amount being transferred to other
appropriate accounts
Debit balance:
- Reflecting the amount of money receivable
from branches by the Head office
Detailed accounting:
- Opening detailed accounts in respective
branches.
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This account is opened at branches of the CI
to reflect receivables from the Head office arising from internal transactions
of the CIs system.
Debit:
- Receivables from the Head office’s
internal transactions
Credit:
- Receivables which have been paid by the
Head office
- Amount being transferred to other
appropriate accounts
Debit balance:
- Reflecting the amount of money still
receivable from the Head office by branches
Detailed accounting:
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11. Account 389 – Other Assets
This account is used for the reflection of
other types of assets of the CI besides assets which have been recorded in
appropriate accounts.
Debit:
- Value of other assets of the CI
increasing in the period
Credit:
- Value of other assets of the CI
decreasing in the period
Debit balance:
- Value of other assets at the end of the
period
Detailed accounting:
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12. Account 397 – Receivable fees
This account is used for the reflection of
the receivable fees in the operation process of the CI.
The accounting on this account shall be
implemented in accordance with following provisions:
1. Fees from the business activity of the CI
shall be acknowledged on the basis of actual time and fee amount to be
receivable in each period.
2. Receivable fees shall reflect the
accumulated fees, which have been charged to the income of the period by the
CI, but have not been paid by the customers.
Debit:
- Receivable fees from the service supply
activity of the CIs
(Making counter-entry to the income account
of the CI)
Credit:
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Debit balance:
- Reflecting the fees to be receivable from
the customers
Detailed accounting:
- Opening detailed account for each type of
service that has been supplied for enjoying fee.
13. Account 4254 – Deposit for specific
purposes
This account is used for the reflection of
the amount in Vietnamese dong deposited by foreign customers at the CIs, which
is used for a specific purpose.
Accounting contents and method on this
account are similar to the account 4214 – Deposit for specific purposes
14. Account 4264 – Deposit for specific
purposes
This account is used for the reflection of
the foreign currency value of foreign customers for a specific purpose, which
is deposited at the CI.
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15. Account 4535 – Delayed income tax payable
This account is used for the reflection of
the current value and increase, decrease of the delayed enterprise income tax
payable, which is determined and acknowledged in accordance with provisions of
Vietnam Accounting Standards No.17 “Enterprise Income tax”.
Accounting on this account shall be performed
in accordance with following provisions:
1. Payable delayed income tax shall be
acknowledged for all taxable temporary differences, except for the case where
payable delayed income tax arises from the initial acknowledgement of an asset
or payable debt of a transaction which does not affect the accounting profits
or income taxable profits (or taxable losses) at the time when the transaction
arises.
2. By the ending of the fiscal year, the
accountant must determine taxable temporary differences of the current year to
make basis for the determination of payable delayed income tax which is
acknowledged in the year.
3. The acknowledgement of payable delayed
income tax in the year shall be implemented in accordance with the principle of
clearing between the payable delayed income tax amount arising in the current
year and the payable delayed incomes that were acknowledged from previous years,
but are stated as decrease (returned) in the current year under the principle:
- If the payable delayed income tax amount
arising in the year is bigger than the payable delayed income tax amount which
is returned in the year, the accountant shall only make supplement
acknowledgement for the payable delayed income tax which is the bigger
difference between the payable delayed income tax arising and the amount to be
returned in the year;
- If the payable delayed income tax amount
arising in the year is smaller than the payable delayed income tax amount which
is returned in the year, the accountant thereat shall only make decrease
accounting (return) for the payable delayed income tax amount which is the
smaller difference between the payable delayed income tax arising and the
amount to be returned in the year.
4. Payable delayed income tax arising in the
year which is not related to the items which are directly charged to the owner
capital must be acknowledged as the delayed enterprise income tax expense arising
in the year.
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6. Some main cases that make the payable
delayed income tax arise:
Payable delayed income tax arises from
taxable temporary differences. For example, the utility time of fixed assets
determined by the CI is longer than the utility time in accordance with current
financial policies accepted by the tax authority that makes the amortization
deduction level of fixed assets under the accounting lower than the
amortization which is deducted from the taxable profits.
Debit:
- Payable delayed income tax decreasing
(being returned)
Credit:
- Payable delayed income tax, which is
acknowledged in the period
Credit balance:
- Payable delayed income tax remaining at
the end of the period
Detailed accounting:
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16. Account 466 – Payables from internal
transactions of the system of CIs
This account consists of following level 3
accounts:
4661 – Payables to branches
4662 – Payables to the Head office
Account 4661 - Payables to branches
This account is opened at the Head office of
the CIs and used for the reflection of payables to branches arising from the
internal transactions of the system.
Credit:
- Amounts payable by the Head office to
branches
Debit:
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- Amounts which have been transferred to
other appropriate accounts
Credit balance:
- Reflecting the amounts to be paid by the
Head office to branches
Detailed accounting:
- Opening 01 detailed account.
Account 4662 – Payables to the Head office
This account is opened at branches of the CIs
and used for the reflection of payables to the Head office arising from
internal transactions of the system.
Credit:
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Debit:
- Amounts which branches have paid to the
Head office
- Amounts which have been transferred to
other accounts
Credit balance:
- Reflecting the amounts to be paid by the
branches to the Head office
Detailed accounting:
- Opening 01 detailed account
17. Account 487 – Debt components of
preference shares
This account is used for the reflection of
the component value of payable Debt of preference shares issued by the CI. This
account shall be only opened and used upon the permission of financial
mechanism or a specific regulation on the operational mechanism of the State
Bank. The accounting on this account shall be implemented in accordance with
guidance of the State Bank.
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1. Preference share is a complex financial
instrument, which consists of two components (Payable debt and Owner’s
capital).
2. The issuance of preference shares must be
in compliance with current provisions of applicable laws. The separation of the
two components, Payable debt and Owner’s capital, in the accounting shall be
implemented in accordance with provisions of the State Bank.
3. Only value of the payable Debt of
preference shares issued the CI shall be recorded on this account.
4. Payable Debt component of preference
shares, which is recorded on this account, and Owner’s capital component of
preference shares (being accounted on the account 65 – Preference shares –
Owner’s capital component) are 02 component parts of a preference share issued
by the CI.
Credit:
- Value of payable debt component of
preference shares issued by the CI
Debit:
- Making payment of preference shares at
maturity (payable Debt component).
- Repurchasing preference shares (payable Debt component) in the period
- Converting preference shares to common shares (Debt component of preference
shares)
Credit balance:
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Detailed accounting:
- Opening a detailed account for each
issuance batch
18. Account 497 – Payable fees
This account is used for the reflection of
the payable fee amount, which is accumulated when the CI uses products,
services from suppliers.
Accounting on this account must be
implemented in accordance with following provisions:
1. The fee amount to be payable to suppliers
shall be acknowledged on the time basis and the actually payable fee amount in
the period.
2. Payable fee being followed up on this
account reflects the accumulated fee that the CI has accounted to the
expenditures in the period but not paid yet to the suppliers.
Credit:
- Fee amount to be payable to the suppliers
of products, services (Making counter-entry to the expense account of the
CI).
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- Payable fee amount which has been paid to
the suppliers.
Credit balance:
- Reflecting the fee amount to be payable
to the suppliers.
Detailed accounting:
- Opening a detailed account for each
supplier.
19. Account 603 – Surplus of voting shares
This account is used for the accounting of
the difference between the issuing price of shares and face value of shares.
Credit:
- Surplus value of voting shares increasing
(The higher difference between the issuing price and the face value of share)
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- Surplus value of voting shares decreasing
(The lower difference between the issuing price and the face value of share)
- Transferring the surplus of voting shares in order to increase charter
capital in accordance with financial mechanism and current provisions of
applicable laws.
Credit balance:
- Reflecting the value of the positive
surplus of the current voting shares
Debit balance:
- Reflecting the value of the negative
surplus of the current voting shares
Detailed accounting:
- Opening a detailed account.
20. Account 604 – Fund shares
This account is used for the reflection of
the current value and the increase/decrease of the shares repurchased by the CI
from those which are issued to the public for later re-issuance (hereinafter
called fund shares ).
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CI shall only be permitted to open and use
this account where it has an operational mechanism and performs accounting in
compliance with guidance of the State Bank.
Accounting on this account needs to be
implemented in accordance with following provisions:
1. Value of the purchased fund shares stating
on this account is the real price, including: real purchasing price and
expenses directly relating to the purchase of fund shares such as expense for
brokerage, expense for transaction of fund shares (if any).
2. Value of fund shares upon the re-issuance,
or where they are used for dividend payment, reward, … shall be calculated
under the real price in line with the weighed average method.
3. The difference amount between the
re-issuance/use price and real price of purchased fund shares shall be
accounted to the Debit or Credit of the Account 603 “Surplus of voting shares”.
4. Following subjects shall not be followed
up on this account: (i) value of shares that the CI buys from another CI for
the purpose of investment holding; (ii) value of the shares that the CI
repurchases for the purpose of withdrawal for timeless cancel (in this case,
capital of the CI shall be directly stated as decrease).
5. Upon preparation and explanation of
financial statement, balance on the Debit of the Account 604 “Fund shares ”
shall be stated in negative number by putting it in the bracket (xxx) and in
the norm Capital of the CI (after such norms as Charter capital, investment
capital for capital construction, fixed asset procurement and surplus of voting
shares) on the Balance Sheet.
6. In the event where the CI repurchases
preference shares (complex instrument), value of the purchased fund shares
being accounted on this account shall be the real purchase price (minus (-) the
Debit component of preference shares (accounting value on account 487 – Debit
component of preference shares).
Debit:
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Credit:
- Value of fund shares which are re-issued
or re-used.
(making dividend payment or bonus payment by shares…)
Debit outstanding:
- Value of fund shares which are currently
held by the CI
Detailed accounting:
- Opening a detailed account for each
purchase batch of fund shares
21. To supplement following level 3 accounts
to the Account 63 – Revaluation of derivative instruments:
6331 – Swap transaction
6332 – Currency forward transaction
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6334 – Currency options transaction
6338 – Other derivative instruments
Accounting contents and method on this
account shall be performed in accordance with the accounting contents of
Account 633.
22. Account 65 – Preference shares
Preference share is a complex financial
instrument which consists of two components (Payable debt and Owner’s capital).
Accounting contents on Account 65 – preference shares reflect the value of
owner’s capital component of the preference shares issued by the CI. The
payable debt component of preference shares is accounted on the account 487 –
Debt component of preference share.
Credit:
- Value of owner’s capital component of
preference shares issued by the CI.
Debit:
- Value of owner’s capital component of
preference shares which are paid at maturity
- Value of owner’s capital component of preference shares which are converted
into common shares.
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- Value of owner’s capital component of
preference shares issued by the CI and being in circulation.
Detailed accounting:
- Opening detailed accounts for each
issuance batch.
Value of preference shares being accounted on
this account shall be the face value in the event where no value arising to be
charged to the debt component of preference shares. In case of arising the
value of the debt component, value of shares being accounted on this account
shall be the face value minus (-) the amount being accounted to the debt
component of preference shares.
23. Account 723 – Receipts from monetary
derivative instruments
This account is used for the accounting of
receipts from monetary derivative instruments of the CI.
Accounting contents on this account are
similar to the accounting contents on income accounts of the CI.
24. Account 748 – Receipts from other
derivative instruments
This account is used for the accounting of
the money amount received from other derivative instruments (other than
monetary derivative instruments) of the CI.
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25. Account 805 – Interest payment for the
finance lease
This account is used for the accounting of
the payable interest amount of the finance lease of the CI.
Accounting contents on this account are
similar to the accounting contents of expense accounts of the CI.
26. Account 823 – Expense for monetary
derivative instruments
This account is used for the accounting of
expenses arising from monetary derivative instruments of the CI.
Accounting contents on this account are
similar to the accounting contents on expense accounts of the CI.
27. Account 833 – Expense for enterprise
income tax
This account is used for the reflection of
the current enterprise income tax expense of the CI, including the current
enterprise income tax expense and delayed enterprise income tax expense as a
basis for the determination of the business result of the CI in the current
year.
Accounting on this account shall be performed
in accordance with Vietnam Accounting Standard No.17 – Enterprise income tax
and following provisions:
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2. Current enterprise income tax expense is
the payable enterprise income tax amount calculated on the taxable income in
the year and the current enterprise income tax rate.
3. Delayed enterprise income tax expense is
the enterprise income tax amount to be payable in the future arising from:
- The acknowledgement of the delayed income
tax payable in the year
- The return of the delayed income tax assets
which were acknowledged from the previous years.
4. Income from the delayed enterprise income
tax is the decrease amount of expenses for delayed enterprise income tax
arising from:
- The acknowledgement of the delayed income
tax payable in the year
- The return of the delayed income tax assets
which were acknowledged from the previous years.
This account consists of following level III
accounts:
Account 8331 – Expense for current
enterprise income tax
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Account 8331 – Expense for current enterprise
income tax
This account is used for reflecting expense
for current enterprise income tax arising in the year of the CI.
The accounting on this account must be
performed in accordance with following provisions:
1. On the quarterly basis, the accountant
shall, basing on the written declaration of enterprise income tax, record the
current enterprise income tax amount which is temporarily payable to the
current income tax expense.
2. At the end of the fiscal year, basing on
the declaration of tax settlement, if the amount of enterprise income tax which
is temporarily payable in the year is lower than the payable amount of the very
year, the accountant shall record the additional payable amount of enterprise
income tax to the current income tax expense. In case where the amount of
enterprise income tax which is temporarily payable in the year is higher than
the payable amount of the very year, the accountant shall make decrease
accounting for the current income tax expense, which is the higher difference
between the temporarily payable amount of enterprise income tax in the year and
the actual payable amount.
3. In case where any inessential error
relating to the amount of payable enterprise income tax of previous years is
detected, the CI shall be permitted to make increase (or decrease) accounting
for the amount of payable enterprise income tax of previous years into the
current enterprise income tax expense of the year when the error is found out.
4. At the end of the fiscal year, the
accountant shall transfer the current enterprise income tax expense arising in
the year to the account 69 “Undistributed profits” to determine the business results
of the year.
Debit:
- Payable enterprise income tax which is
charged to the current enterprise income tax expense arising in the year.
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Credit:
- The current amount of actual payable
enterprise income tax in the year, which is lower than the current amount of
temporarily payable income tax shall be deducted from the current income tax
expense that is acknowledged in the year;
- The amount of payable enterprise income tax
which is accounted as a decrease due to the detection of inessential errors of
previous years shall be deducted from the current enterprise income tax expense
of the current year;
- To transfer the difference between the
current enterprise income tax expense to the Debit of the Account 69
“Undistributed profits”.
Account 8331 – Expense for current enterprise
income tax shall have no balance at the end of the period.
Account 8332 – Expense for delayed enterprise
income tax
This account is used for reflecting the
delayed enterprise income tax expense arising in the year of the CI.
The accounting of this account must be
performed in accordance with following provisions:
1. At the end of the fiscal year, the
accountant must determine the delayed enterprise income tax amount that is
payable to record to the delayed enterprise income tax expense, at the same
time, determine the delayed income tax assets to record to the income from the
enterprise income tax (making decrease accounting for the delayed enterprise
income tax expense).
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3. At the end of the period, the accountant
must transfer the difference between the arising amount of the Debit and the
arising amount of the Credit of the Account 8332 – Expense for delayed income
tax to the Account 69 “Undistributed profits”.
Debit:
- Expense for delayed enterprise income tax
arising in the year from the acknowledge of the payable delayed income tax
(which is the higher difference between the payable delayed income tax arising
in the year and the payable delayed income tax that is returned in the year);
- The returned amount of the delayed
enterprise income tax asset being acknowledged from previous years (which is
the higher difference between the delayed enterprise income tax asset which is
returned and the delayed enterprise income tax asset arising in the year);
- To transfer the difference between the
arising amounts of the Credit of Account 8332 – Expense for delayed enterprise
income tax that are higher than those of the Debit of Account 8332 – Expense
for delayed enterprise income tax arising in the period to the Credit of
Account 69 “Undistributed profits”.
Credit:
- To make decrease accounting for the delayed
enterprise income tax expense (which is the higher difference between the
delayed income tax asset arising in the year and the delayed income tax asset
that is returned in the year).
- To make decrease accounting for the delayed
enterprise income tax expense (which is the higher difference between the
payable delayed income tax that is returned in the year and the payable delayed
income tax arising in the year).
- To transfer the difference between the
arising amounts of the Credit of Account 8332 – Expense for delayed enterprise
income tax that are lower than those of the Debit of Account 8332 – Expense for
delayed enterprise income tax arising in the period to the Credit of Account 69
“Undistributed profits”.
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28. Account 848 – Expenditure on other
derivative instruments
This account is used to account amounts spent
on other derivative instruments (other than monetary derivative instruments) of
the CI.
Accounting contents on this account are
similar to the accounting contents on accounts “Expenditures” of the CI.
29. Account 856 – Expenditure on shift meals
of employees of the CI
This account is used to account the amounts
spent on the shift meals of the CI’s employees in accordance with the financial
regime applicable to CIs.
Accounting contents on the account 856 are
similar to the accounting contents of accounts “Expenditures” of the CI.
30. To supplement following level 3 accounts
to the Account 882 – Expenditure on provisions
Account 8826 – Expenditure on provisions for
price fall of capital contribution, investment in shares purchase
Account 8827 – Expenditure on provisions for
the commitments issued.
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31. Account 938 – Other documents, written
commitments received
This account is used to follow up the
commitments in written documents, other commitment vouchers (other than
guarantee commitment) received by the CI.
Accounting contents on this account are
similar to those on Account 931.
32. Account 944 – Receivable fees that have
not been collected yet
This account is used for reflecting the
receivable fees of the CI that have not been collected yet.
Debit (In):
- The receivable fees that have not been
collected yet
Credit (Out):
- The receivable fees that have been
collected
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- To reflect the receivable fees that have
not been collected yet.
Detailed accounting:
- To open detailed accounts for each
customer.
33. To supplement following level 3 accounts
to the Account 971 – Debts lost during the monitoring time:
Account 9711 – Principal debts which get lost
during the monitoring time
Account 9712 – Interest debts which get lost
during the monitoring time
The accounting on this account shall be
performed in accordance with the accounting contents on the Account 971.
34. To supplement the account 972 – Debts
lost during the payment activity
This account is used to follow up the debts,
which get lost during the payment activity of the CI, have been made up by
provisions for risk and are under the monitoring time for entire collection.
The monitoring time on this account shall be performed in accordance with
current regulations of the Ministry of Finance, after the monitoring time, the
remaining balance shall be canceled.
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Article 4. This
Decision shall be effective from 01/9/2006.
Article 5. Director
of Administrative Department, Director of the Finance – Accounting Department,
Director of the Banking Informatics Technology Department, Heads of related
units of the State Bank of Vietnam, Manager of branches of State Bank in
provinces, cities under the Central Government’s management, Chairperson of the
Board of Directors and General Director (Director) of credit institutions shall
be responsible for the implementation of this Decision.
FOR THE GOVERNOR OF
THE STATE BANK OF VIETNAM
DEPUTY GOVERNOR
Vu Thi Lien
APPENDIX
01
ACCOUNTS
SYSTEM OF THE CREDIT INSTITUTIONS
(For reference)
Code No. of the
accounts
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Level I
Level II
Level III
Category 1: Liquidity and
investments
10
Cash, valuable documents denominated in
foreign currency, precious metals and stones
...
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101
Cash in VND
1011
...
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1012
Cash at the unit which performs book entry
accounting
1013
Cash not qualified for circulation pending
disposal
...
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1014
Cash at the ATMs
1019
Cash in transport
103
...
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1031
Foreign currency at the unit
1032
Foreign currency at the unit which performs
book entry accounting
...
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1033
Foreign currency sent for consumption
1039
Foreign currency in transport
104
...
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1041
Valuable documents in foreign currency at
the unit
1043
Valuable documents in foreign currency sent
for collection
...
...
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1049
Valuable documents in foreign currency in
transport
105
Precious metals, precious stones
1051
...
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1052
Gold at the unit which performs book entry
accounting
1053
Gold carried away for processing, creation
...
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1054
Precious metals, precious stones in
transport
1058
Other precious metals, precious stones
11
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111
Deposits in VND at the State Bank
1111
Deposits in the escrow account
...
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1113
Deposits for payment purpose
1116
Margin deposits for guarantee
112
...
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1121
Deposits in the escrow account
1123
Deposits for payment purpose
...
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1126
Margin deposits for guarantee
12
...
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121
Investment in the State Bank Bills and the
Government Bills
1211
Investment in the State Bank Bills
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1212
Investment in the Treasury Bills
122
Investment in other short-term valuable
papers qualified for rediscount with the State Bank
123
...
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129
Provisions for the price fall
13
Money, gold deposited at other CIs
...
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Deposits in VND at domestic CIs
1311
Demand deposits
1312
...
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132
Deposits in foreign currency at domestic
CIs
1321
Demand deposits
...
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1322
Term deposits
133
Abroad deposits in foreign currency
1331
...
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1332
Term deposits
1333
Deposits for specific purpose
...
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Abroad deposits in VND
1341
Demand deposits
1342
...
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1343
Deposits for specific purpose
135
Gold deposited at domestic credit
institutions
...
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1351
Demand gold deposits
1352
Term gold deposits
136
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1361
Demand gold deposits
1362
Term gold deposits
...
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14
Business securities
141
...
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1411
Government’s securities
1412
Securities issued by other domestic CIs
...
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1413
Securities issued by domestic economic
organizations
1414
Foreign securities
142
...
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1421
Securities issued by other domestic CIs
1422
Securities issued by domestic economic
organizations
...
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1423
Foreign securities
148
Other business securities
149
...
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15
Investment securities ready for sale
...
...
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Government’s Securities
152
Debt securities issued by other domestic
CIs
153
...
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154
Foreign debt securities
155
Capital securities issued by other domestic
CIs
...
...
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Capital securities issued by domestic
economic organizations
157
Foreign capital securities
159
...
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16
Investment securities being held till the
date of maturity
...
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Government’s Securities
162
Debt securities issued by other domestic
CIs
163
...
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164
Foreign debt securities
169
Provisions for the fall of securities price
...
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Category 2: Credit activities
20
Lending to other credit institutions
201
...
...
...
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Lending in VND to domestic CIs
2011
Standard debts
2012
Debts which need special attention
...
...
...
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2013
Substandard debts
2014
Doubtful debts
...
...
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Potentially irrecoverable debts
202
Lending in foreign currency to domestic CIs
...
...
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2021
Standard debts
2022
Debts which need special attention
...
...
...
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Substandard debts
2024
Doubtful debts
2025
Potentially irrecoverable debts
...
...
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203
Lending in foreign currency to foreign CIs
2031
Standard debts
...
...
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Debts which need special attention
2033
Substandard debts
2034
Doubtful debts
...
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2035
Potentially irrecoverable debts
205
Discount, rediscount of commercial papers
and other valuable papers
...
...
...
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Standard debts
2052
Debts which need special attention
2053
Substandard debts
...
...
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2054
Doubtful debts
2055
Potentially irrecoverable debts
209
...
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Provisions for risks
2091
Specific provisions
2092
General provisions
...
...
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21
Lending to domestic economic organizations,
individuals
211
...
...
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Short term lending in VND
2111
Standard debts
2112
Debts which need special attention
...
...
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2113
Substandard debts
2114
Doubtful debts
...
...
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Potentially irrecoverable debts
212
Medium term lending in VND
2121
Standard debts
...
...
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2122
Debts which need special attention
2123
Substandard debts
...
...
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Doubtful debts
2125
Potentially irrecoverable debts
213
Long term lending in VND
...
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2131
Standard debts
2132
Debts which need special attention
...
...
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Substandard debts
2134
Doubtful debts
2135
Potentially irrecoverable debts
...
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214
Short term lending in foreign currency and
gold
2141
Standard debts
...
...
...
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Debts which need special attention
2143
Substandard debts
2144
Doubtful debts
...
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2145
Potentially irrecoverable debts
215
Medium term lending in foreign currency and
gold
...
...
...
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Standard debts
2152
Debts which need special attention
2153
Substandard debts
...
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2154
Doubtful debts
2155
Potentially irrecoverable debts
216
...
...
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Long term lending in foreign currency and
gold
2161
Standard debts
2162
Debts which need special attention
...
...
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2163
Substandard debts
2164
Doubtful debts
...
...
...
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Potentially irrecoverable debts
219
Provisions for risks
2191
Specific provisions
...
...
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2192
General provisions
22
...
...
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Discount of commercial papers and Valuable
papers to domestic economic organizations, individuals
221
Discount of commercial papers and valuable
papers in VND
2211
Standard debts
...
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2212
Debts which need special attention
2213
Substandard debts
...
...
...
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Doubtful debts
2215
Potentially irrecoverable debts
222
Discount of commercial papers and valuable
papers in foreign currency
...
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2221
Standard debts
2222
Debts which need special attention
...
...
...
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Substandard debts
2224
Doubtful debts
2225
Potentially irrecoverable debts
...
...
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229
Provisions for risks
2291
Specific provisions
...
...
...
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General provisions
23
Finance leasing
...
...
...
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231
Finance leasing in VND
2311
Standard debts
...
...
...
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Debts which need special attention
2313
Substandard debts
2314
Doubtful debts
...
...
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2315
Potentially irrecoverable debts
232
Finance leasing in foreign currency
...
...
...
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Standard debts
2322
Debts which need special attention
2323
Substandard debts
...
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2324
Doubtful debts
2325
Potentially irrecoverable debts
239
...
...
...
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Provisions for risks
2391
Specific provisions
2392
General provisions
...
...
...
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24
Guarantee
241
...
...
...
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Payment made in lieu of customers in VND
2412
Debts which need special attention
2413
Substandard debts
...
...
...
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2414
Doubtful debts
2415
Potentially irrecoverable debts
242
...
...
...
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Payment made in lieu of customers in
foreign currency
2422
Debts which need special attention
2423
Substandard debts
...
...
...
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2424
Doubtful debts
2425
Potentially irrecoverable debts
249
...
...
...
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Provisions for risks
2491
Specific provisions
2492
General provisions
...
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...
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25
Lending by funds financed, entrusted for
investment
251
...
...
...
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Lending in VND with funds directly financed
by international organizations
2511
Standard debts
2512
Debts which need special attention
...
...
...
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2513
Substandard debts
2514
Doubtful debts
...
...
...
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Potentially irrecoverable debts
252
Lending in VND with funds financed by the
Government
2521
Standard debts
...
...
...
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2522
Debts which need special attention
2523
Substandard debts
...
...
...
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Doubtful debts
2525
Potentially irrecoverable debts
253
Lending in VND with funds financed by other
organizations, individuals
...
...
...
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2531
Standard debts
2532
Debts which need special attention
...
...
...
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Substandard debts
2534
Doubtful debts
2535
Potentially irrecoverable debts
...
...
...
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254
Lending in foreign currency with funds
directly financed by international organizations
2541
Standard debts
...
...
...
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Debts which need special attention
2543
Substandard debts
2544
Doubtful debts
...
...
...
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2545
Potentially irrecoverable debts
255
Lending in foreign currency with funds
financed by the Government
...
...
...
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Standard debts
2552
Debts which need special attention
2553
Substandard debts
...
...
...
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2554
Doubtful debts
2555
Potentially irrecoverable debts
256
...
...
...
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Lending in foreign currency with funds
financed by other organizations, individuals
2561
Standard debts
2562
Debts which need special attention
...
...
...
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2563
Substandard debts
2564
Doubtful debts
...
...
...
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Potentially irrecoverable debts
259
Provisions for risks
2591
Specific provisions
...
...
...
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2592
General provisions
26
...
...
...
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Credits to foreign organizations,
individuals
261
Short term lending VND
2611
Standard debts
...
...
...
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2612
Debts which need special attention
2613
Substandard debts
...
...
...
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Doubtful debts
2615
Potentially irrecoverable debts
262
Medium term lending in VND
...
...
...
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2621
Standard debts
2622
Debts which need special attention
...
...
...
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Substandard debts
2624
Doubtful debts
2625
Potentially irrecoverable debts
...
...
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263
Long term lending in VND
2631
Standard debts
...
...
...
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Debts which need special attention
2633
Substandard debts
2634
Doubtful debts
...
...
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2635
Potentially irrecoverable debts
264
Short term lending in foreign currency and
gold
...
...
...
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Standard debts
2642
Debts which need special attention
2643
Substandard debts
...
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2644
Doubtful debts
2645
Potentially irrecoverable debts
265
...
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...
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Medium term lending in foreign currency and
gold
2651
Standard debts
2652
Debts which need special attention
...
...
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2653
Substandard debts
2654
Doubtful debts
...
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...
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Potentially irrecoverable debts
267
Other credits in VND
2671
Standard debts
...
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2672
Debts which need special attention
2673
Substandard debts
...
...
...
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Doubtful debts
2675
Potentially irrecoverable debts
268
Other credits in foreign currency and gold
...
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2681
Standard debts
2682
Debts which need special attention
...
...
...
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Substandard debts
2684
Doubtful debts
2685
Potentially irrecoverable debts
...
...
...
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269
Provisions for risks
2691
Specific provisions
...
...
...
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General provisions
27
Other credits to domestic organizations,
individuals
271
Lending with special funds
...
...
...
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2711
Standard debts
2712
Debts which need special attention
...
...
...
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Substandard debts
2714
Doubtful debts
2715
Potentially irrecoverable debts
...
...
...
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272
Lending for debt repayment
2721
Standard debts
...
...
...
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Debts which need special attention
2723
Substandard debts
2724
Doubtful debts
...
...
...
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2725
Potentially irrecoverable debts
273
Lending for investment in the capital
construction under the State’s plan
...
...
...
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Standard debts
2732
Debts which need special attention
2733
Substandard debts
...
...
...
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2734
Doubtful debts
2735
Potentially irrecoverable debts
275
...
...
...
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Other lending
2751
Standard debts
2752
Debts which need special attention
...
...
...
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2753
Substandard debts
2754
Doubtful debts
...
...
...
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Potentially irrecoverable debts
279
Provisions for risks
2791
Specific provisions
...
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...
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2792
General provisions
28
Debts pending for settlement
281
...
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...
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Debts pending settlement secured by
foreclosed assets
282
Debts with pledged assets involved in a
case pending the court judgment
283
Unsettled debts, which are secured by
assets
...
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284
Unsettled debts, which do not have any
secured assets and subject of repayment of which does no longer exist
285
Unsettled debts without assets security but
debtors still exist and are in business
289
...
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...
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Provisions for risks of debts pending for
settlement
29
Frozen debts
291
Short term lending
...
...
...
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292
Medium term lending
293
Long term lending
299
...
...
...
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Provisions for risks of frozen debts
Category 3: Fixed assets and other assets
30
...
...
...
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301
Tangible fixed assets
3012
Housing, architectural objects
...
...
...
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3013
Machinery, equipments
3014
Means of transportation, transmission
devices
3015
...
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3019
Other tangible assets
302
Intangible fixed assets
...
...
...
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3021
Land use right
3024
Computer software
3029
...
...
...
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303
Fixed assets from finance lease
304
Real estates for investment
...
...
...
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Depreciation of fixed assets
3051
Depreciation of tangible fixed assets
3052
...
...
...
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3053
Depreciation of leased fixed assets
3054
Depreciation of real estates for investment
...
...
...
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31
Other assets
311
...
...
...
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312
Value of working tools in use already
charged to expenses
313
Materials
32
...
...
...
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Capital construction, acquisition of fixed
assets
321
Acquisition of fixed assets
322
...
...
...
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3221
Project expenditures
3222
Materials used for the capital construction
...
...
...
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3223
Labour costs
3229
Other expenses
323
...
...
...
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34
Capital contribution, long term investment
341
Investment in subsidiary company in VND
...
...
...
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Capital contribution to joint venture in
VND
3421
Capital contribution to joint venture with
other CIs
3422
...
...
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343
Investment in aligned company in VND
344
Other long term investments in VND
...
...
...
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Investment in subsidiary company in foreign
currency
346
Capital contribution to joint venture in
foreign currency
3461
...
...
...
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3462
Capital contribution to joint venture with
economic organizations
347
Investment in aligned company in foreign
currency
...
...
...
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Long term investment in foreign currency
349
Provisions for the price fall of long term
investment
...
...
...
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35
External receivables
351
Deposit, pledge, mortgage
...
...
...
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Embezzlement, misuse
353
Payment to the State Budget
3531
...
...
...
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3532
Input VAT
3535
Delayed income tax asset
...
...
...
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3539
Amounts pending the payment by the State
Budget
355
Expenses for the settlement of debt
security assets
359
...
...
...
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36
Internal receivables
...
...
...
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Advances and internal receivables in VND
3612
Advance for operational activities
3613
...
...
...
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3614
Embezzlement, loss of money, assets pending
settlement
3615
Payments to be compensated by officers, employees
of the credit institution
...
...
...
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3619
Other receivables
362
Advances and internal receivables in
foreign currency
3622
...
...
...
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3623
Advance for business travel expenses to
officers, employees
3629
Other receivables
...
...
...
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Receivables from internal transactions
3661
Receivables from branches
3662
...
...
...
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369
Other receivables
3692
Value of debts handed over to the debts
management and assets exploitation Company
...
...
...
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3699
Other receivables
38
...
...
...
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381
Capital contribution for co-financing in
VND
382
Capital contribution for co-financing in
foreign currency
...
...
...
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Investment in trust, lending in VND
384
Investment in trust, lending in foreign
currency
385
...
...
...
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386
Investment in foreign currency in finance
leasing equipment
387
Foreclosed assets, the ownership of which
has been transferred to the CI, pending disposal
...
...
...
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Expenses pending for apportion
389
Other assets
...
...
...
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39
Receivable fee and interests
391
Receivable interest from the deposits
...
...
...
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3911
Receivable interest from deposits in VND
3912
Receivable interest from the deposits in
foreign currency
392
...
...
...
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3921
Interest receivable from the State Bank
Bills and Treasury Bills
3922
Interest receivable from investment
securities ready for sale
...
...
...
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3923
Interest receivable from investment
securities held till the maturity date
394
Receivable interest from credit activities
3941
...
...
...
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3942
Receivable interest from the lending in
foreign currency and gold
3943
Receivable interest from finance leasing
...
...
...
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3944
Receivable interest from the amounts paid
in lieu of customers
396
Receivable interest from the derivative
instruments
3961
...
...
...
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3962
Forward transactions
3963
Futures transactions
...
...
...
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3964
OPTIONS transactions
397
Receivable fees
...
...
...
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Category 4: Payables
40
Debts due to the Government and State Bank
of Vietnam
401
Deposits of the State Treasury in VND
...
...
...
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402
Deposits of the State Treasury in foreign
currency
403
Borrowing from the State Bank in VND
...
...
...
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Borrowing on the basis of credit file
4032
Borrowing through the discount, rediscount
of short-term valuable paper
4033
Borrowing against mortgage of valuable
paper
...
...
...
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4034
Borrowing in the clearing settlement
4035
Borrowing under a special support
...
...
...
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Other borrowings
4039
Overdue debts
404
Borrowing from the State Bank in foreign
currency
...
...
...
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4041
Current debts
4049
Overdue debts
...
...
...
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41
Debts due to other Credit Institutions
411
Deposits of domestic CIs in VND
...
...
...
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4111
Demand deposits
4112
Term deposits
412
...
...
...
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Deposits of domestic CIs in foreign
currency
4121
Demand deposits
4122
Term deposits
...
...
...
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413
Deposits in VND of oversea banks
4131
Demand deposits
...
...
...
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Term deposits
414
Deposits in foreign currency of oversea
banks
4141
Demand deposits
...
...
...
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4142
Term deposits
415
Borrowing from domestic credit institutions
in VND
...
...
...
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Current debts
4159
Overdue debts
416
Borrowing from domestic credit institutions
in foreign currency
...
...
...
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4161
Current debts
4169
Overdue debts
417
...
...
...
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Borrowing from oversea banks in VND
4171
Current debts
4179
Overdue debts
...
...
...
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418
Borrowing from oversea banks in foreign
currency
4181
Current debts
...
...
...
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Overdue debts
419
Borrowing through discount, rediscount of
commercial papers and other valuable papers
...
...
...
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Deposits of customers
421
Deposits of domestic customers in VND
...
...
...
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Demand deposits
4212
Term deposits
4214
Deposits for specific purpose
...
...
...
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422
Deposits of domestic customers in foreign
currency
4221
Demand deposits
...
...
...
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Term deposits
4224
Deposits for specific purpose
423
Savings deposits in VND
...
...
...
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4231
Demand savings deposits
4232
Term savings deposits
...
...
...
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Other savings deposits
424
Savings deposits in foreign currency and
gold
4241
Demand savings deposits
...
...
...
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4242
Term savings deposits
425
Deposits of foreign customers in VND
...
...
...
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Demand deposits
4252
Term deposits
4254
Deposits for specific purpose
...
...
...
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426
Deposits of foreign customers in foreign
currency
4261
Demand deposits
...
...
...
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Term deposits
4264
Deposits for specific purpose
427
Deposited amounts in VND
...
...
...
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4271
Deposits for the security of cheque payment
4272
Deposits for the opening of L/C
...
...
...
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Deposits for the security of card payment
4274
Deposits for the guarantee
4277
Deposits for the security of finance lease
...
...
...
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4279
Deposits for the security of other payments
428
Deposited amounts in foreign currency
...
...
...
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Deposits for the security of cheque payment
4282
Deposits for the opening of L/C
4283
Deposits for the security of card payment
...
...
...
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4284
Deposits for the guarantee
4287
Deposits for the security of finance lease
...
...
...
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Deposits for the security of other payments
43
Credit Institution that issues valuable
papers
...
...
...
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431
Face value of valuable papers denominated
in VND
432
Discount of valuable papers denominated in
VND
433
...
...
...
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Additional of valuable papers in VND
434
Face value of valuable papers denominated
in foreign currency and gold
435
Discount of valuable papers denominated in
foreign currency and gold
...
...
...
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436
Additional of valuable papers in foreign
currency and gold
44
...
...
...
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Funds financed, entrusted for investment,
lending
441
Funds financed, entrusted for investment,
lending in VND
4411
Funds directly received from the
international organizations
...
...
...
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4412
Funds received from the Government
4413
Funds received from other organizations,
individuals
442
...
...
...
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Funds financed, entrusted for investment,
lending in foreign currency
4421
Funds directly received from the
international organizations
4422
Funds received from the Government
...
...
...
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4423
Funds received from other organizations,
individuals
45
...
...
...
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External payables
451
Payables for the capital construction,
acquisition of fixed assets
452
Funds administered for customers pending
payment
...
...
...
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4521
Funds administered for customers pending
payment
4523
Payment to customers for cash not qualified
for circulation pending disposal
453
...
...
...
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Taxes and other payables to be surrendered
to the State
4531
VAT to be paid
4534
Enterprise income tax
...
...
...
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4535
Payable delayed income tax
4538
Other taxes
...
...
...
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Other payables
454
Transfer payable in VND
455
Transfer payable in foreign currency
...
...
...
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458
Difference between the sale and purchase of
debts pending settlement
459
Other amounts pending payment
...
...
...
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Amounts collected from the sale of debts,
debt security assets or from the exploitation of debt security assets.
4599
Others amounts pending payment
...
...
...
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Internal payables
461
Excessive funds in vault, excessive assets
pending settlement
462
...
...
...
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Payables to staff, employees of the credit
institution
466
Payables from the internal transactions of
the CI
4661
Payables to branches
...
...
...
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4662
Payables to the Head office
467
Value of debts received from commercial
banks for administration and exploitation
469
...
...
...
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Other payables
47
Foreign exchange transactions
...
...
...
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471
Purchase, sale of foreign currency in
dealing transactions
4711
Purchase, sale of foreign currency in
dealing transactions
...
...
...
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Payments for foreign currency purchase,
sale in dealing transactions
473
SWAP transactions
4731
Commitment for currency SWAP transactions
...
...
...
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4732
Value of currency SWAP transactions
474
FORWARD transactions
...
...
...
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Commitment for currency FORWARD
transactions
4742
Value of currency FORWARD transactions
475
FUTURES transactions
...
...
...
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4751
Commitment for currency FUTURES
transactions
4752
Value of currency FUTURES transactions
476
...
...
...
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OPTIONS transactions
4761
Commitment for currency OPTIONS
transactions
4762
Value of currency OPTIONS transactions
...
...
...
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478
Sale of gold, silver, precious stones
48
...
...
...
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Other Liabilities
481
Funds received for co-financing loan in VND
482
Funds received for co-financing loan in
foreign currency
...
...
...
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483
Receiving funds entrusted for investment,
lending in VND
484
Receiving funds entrusted for investment,
lending in foreign currency
485
...
...
...
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Provisions for severance allowance
486
Payment for derivative instruments
4861
Payment for SWAP transactions
...
...
...
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4862
Payment for FORWARD transactions
4863
Payment for FUTURES transactions
...
...
...
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Payment for OPTIONS transactions
487
Debt components of the Preference shares
488
Income pending allocation
...
...
...
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489
Provisions for other risks
4891
Provisions for other payment services
...
...
...
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Provisions for the decline of inventory's
prices
4895
General provisions for commitments issued
4899
Provisions for other risks
...
...
...
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49
Payable fees and interest
491
...
...
...
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Interest payable for deposits
4911
Interests payable for deposits in VND
4912
Interests payable for deposits in foreign
currency
...
...
...
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4913
Interests payable for savings deposits in
VND
4914
Interests payable for savings deposits in
foreign currency and gold
492
...
...
...
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Interest payable for the issuance of
valuable papers
4921
Interests payable for issued valuable
papers in VND
4922
Interests payable for issued valuable
papers in foreign currency
...
...
...
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493
Interests payable for loans
4931
Interests payable for loans in VND
...
...
...
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Interests payable for loans in foreign currency
494
Interests payable for funds financed,
entrusted for investment, lending
4941
Interests payable for funds financed,
entrusted for investment in VND
...
...
...
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4942
Interests payable for funds financed,
entrusted for investment in foreign currency
496
Interests payable for derivative
instruments
...
...
...
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SWAP transactions
4962
FORWARD transactions
4963
FUTURES transactions
...
...
...
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4964
OPTIONS transactions
497
Payable fees
...
...
...
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Category 5: Payment activities
50
Payment among credit institutions
501
...
...
...
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5011
Clearing payment of the Agent bank
5012
Clearing payment of the member bank
...
...
...
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Authorized collection, payment among credit
institutions
509
Other payments among credit institutions
...
...
...
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51
Payment for money transfer
511
Transfer of money in current year of money
transfer units
...
...
...
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5111
Outgoing transfer in the current year
5112
Incoming transfer in the current year
5113
...
...
...
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512
Transfer of money in previous year of money
transfer units
5121
Outgoing transfer in the previous year
...
...
...
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5122
Incoming transfer in the previous year
5123
Incoming transfer in the previous year pending
settlement
513
...
...
...
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5131
Payment of outgoing transfer in current
year
5132
Payment of incoming transfer in current
year
...
...
...
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5133
Payment of incoming transfer in current
year pending settlement
514
Payment of transfer in previous year at the
Settlement Center
5141
...
...
...
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5142
Payment of incoming transfer in previous
year
5143
Payment of incoming transfer in previous
year pending settlement
...
...
...
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Other payment between units of each bank
5191
Internal funds transfer
5192
...
...
...
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5199
Other payments
52
...
...
...
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Inter-bank payment
521
Inter bank payment in current year of the
entire banking system
5211
...
...
...
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5212
Incoming inter-bank documents in current
year
5213
Incoming inter-bank documents in current
year, which have been reconciled
...
...
...
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5214
Incoming inter-bank documents in current
year pending reconciliation
5215
Erroneous incoming inter-bank documents in
current year
522
...
...
...
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5221
Outgoing inter-bank documents in the
previous year
5222
Incoming inter-bank documents in the
previous year
...
...
...
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5223
Incoming inter-bank documents in the
previous year, which have been reconciled
5224
Incoming inter-bank documents in the
previous year pending reconciliation
5225
...
...
...
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5226
Accumulation of outgoing inter-bank
documents in the previous year
5227
Accumulation of incoming inter-bank
documents in the previous year
...
...
...
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Inter-bank payment in current year in each
province, city
5231
Outgoing inter-bank documents in current
year in each province, city
5232
...
...
...
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5233
Incoming inter-bank documents in current in
each province, city which have been reconciled
5234
Incoming inter-bank documents in current
year pending reconciliation in each province, city
...
...
...
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5235
Erroneous incoming inter-bank documents in
current year in each province, city
524
Inter-bank payment in previous year in each
province, city
5241
...
...
...
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5242
Incoming inter-bank documents in previous
year in each province, city
5243
Incoming inter-bank documents in previous
year in each province, city which have been reconciled
...
...
...
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5244
Incoming inter-bank documents in previous
year pending reconciliation in each province, city
5245
Erroneous incoming inter-bank documents in
previous year in each province, city
5246
...
...
...
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5247
Accumulation of incoming inter-bank
documents in previous year in each province, city
56
...
...
...
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Payment with oversea Banks
562
Bilateral payment
563
...
...
...
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569
Other payments
Category 6: Owner capital
...
...
...
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Capital of credit institutions
601
Charter Capital
602
...
...
...
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Capital invested in capital construction,
fixed assets acquisition
603
Surplus of voting shares
604
Fund share
...
...
...
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609
Other capitals
61
Fund of credit institutions
611
...
...
...
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Reserve Fund for supplement to the charter
capital
612
Fund for Investment & development
6121
Fund for Investment and Development
...
...
...
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6122
Fund for scientific research and training
613
Finance reserve fund
619
...
...
...
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Other Funds
62
Bonus and Welfare Fund
...
...
...
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621
Bonus Fund
622
Welfare Fund
623
...
...
...
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Welfare Fund in form of fixed assets
63
Difference in foreign exchange rates, Gold,
Silver, precious stones
...
...
...
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631
Difference in foreign exchange rates
6311
Foreign exchange rate difference revaluated
at the reporting time
...
...
...
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Difference in foreign exchange rates in the
stage of the investment in capital construction
6313
Difference in foreign exchange rates due to
the change in financial statement
632
Difference due to the revaluation of Gold,
Silver, precious stones
...
...
...
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633
Difference due to revaluation of derivative
instruments
6331
Swap transaction
...
...
...
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Forward transaction
6334
Currency Futures transaction
6335
Currency Options transaction
...
...
...
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6338
Other derivative instruments
64
Difference due to the revaluation of assets
641
...
...
...
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Difference due to the revaluation of assets
642
Difference due to the revaluation of fixed
assets
...
...
...
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Preference shares
69
Undistributed profits
691
...
...
...
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Profits of current year
692
Profits of previous year
...
...
...
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70
Income from credit activities
701
Income from deposit interests
...
...
...
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Income from loan interests
703
Income from securities investment interests
705
...
...
...
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709
Other incomes from credit activities
71
...
...
...
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Fee income from service activities
711
Income from payment services
712
...
...
...
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713
Income from treasury services
714
Income from trust and agent operation
...
...
...
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Income from the consultancy service
716
Income from insurance business and service
717
...
...
...
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718
Income from the safe keeping service and
safe box rental
719
Other incomes
...
...
...
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72
Income from foreign exchange business
activities
721
...
...
...
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722
Income from gold business
723
Income from monetary derivative instruments
...
...
...
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74
Income from other business activities
741
...
...
...
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742
Income from sale - purchase of debts
748
Income from other derivative instruments
...
...
...
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Income from other business activities
78
...
...
...
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79
Other incomes
...
...
...
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Category 8: Expenditures
80
Expenditure on credit activities
801
...
...
...
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Payment of deposit interests
802
Payment of loan interests
803
Interest payment of issuance of valuable
papers
...
...
...
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805
Payment of finance lease interest
809
Other expenditures
...
...
...
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81
Expenditure on service activities
811
Expenditure on payment service
...
...
...
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812
Payment of telecommunication network fee
813
Expenditure on treasury service
...
...
...
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Transport, loading and discharging of cash
8132
Counting, sorting and packing of cash
8133
Cash security
...
...
...
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8134
Other expenses
814
Expenditure on trust operation and agent
activities
815
...
...
...
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Expenditure on consultancy services
816
Expenditure on commission, brokerage fees
819
Other expenditures
...
...
...
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82
Expenditure on foreign exchange business
activities
821
...
...
...
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Expenditure on foreign currency business
822
Expenditure on gold business
823
Expenditure on monetary derivative
instruments
...
...
...
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83
Payment of taxes, fees and charges
831
...
...
...
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Payment of taxes
832
Payment of fees and charges
833
Expense for enterprise income tax
...
...
...
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8331
Expense for current enterprise income tax
8332
Expense for delayed enterprise income tax
...
...
...
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84
Expenditure on other business activities
841
Expenditure on securities business
...
...
...
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842
Expenditure related to finance leasing
operation
848
Expenditure on other derivative instruments
849
...
...
...
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Expenditure on other business activities
85
Expenditure on employees
...
...
...
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851
Salary and allowance
8511
Salary and supplement to the salary
852
...
...
...
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Expenditure on company uniform and means of
labour safety
853
Expenditure on the salary- related
contribution
8531
Social Insurance
...
...
...
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8532
Health insurance
8533
Labour insurance
...
...
...
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Trade union fee
8539
Other contributions under applicable regime
854
Payment of subsidy
...
...
...
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8541
Disadvantageous subsidy
8542
Subsidy for termination of labour contract
...
...
...
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Other subsidies
855
Payment for social activities
856
Payment for shift meals of employees of the
CI
...
...
...
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86
Expenditure on management and public
service activities
861
...
...
...
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Payment of materials and printing paper
8611
Stationery
8612
Printing paper
...
...
...
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8613
Information carrier
8614
Gasoline
...
...
...
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Other materials
862
Business travel expense
863
Expenditure on operation training
...
...
...
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864
Expenditure on R/D and application of
technological science, innovation, improvement
865
Expenditure on post and telephone charge
866
...
...
...
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Expenditure on publication of documents,
propagation, advertisement, marketing, promotion
867
Expenditure on acquisition, subscription of
documents, newspaper
868
Expenditure on union activities of the
credit institution
...
...
...
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869
Other managerial expenditures
8691
Electricity, water supply, office hygiene
...
...
...
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Health care
8693
Meeting
8694
Reception, festivals
...
...
...
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8695
Auditing, inspection, control of the credit
institution's activities
8696
Hire of local and/or foreign experts
...
...
...
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Fire protection and fire fighting
8699
Other expenses
...
...
...
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Expenditure on assets
871
Basic depreciation of fixed assets
872
...
...
...
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Maintenance and repair of assets
874
Acquisition of working tools
875
Payment of assets insurance
...
...
...
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876
Payment of assets lease fees
88
...
...
...
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Expenditure on provisions, preservation and
insurance for customers’ deposits
882
Expenditure on provisions
8821
Provisions for the decline of Gold’s,
foreign currencies’ price
...
...
...
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8822
Provisions for debts difficult to collect
8823
Provisions for the decline of securities
price
...
...
...
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Provisions for payment services
8825
Provisions for the decline of inventory's
price
8826
Provisions for the price fall of investment
securities, share purchase
...
...
...
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8827
Provisions for commitments issued
8829
Provisions for other risks
883
...
...
...
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Expenditure on payment of insurance
premium, preservation fee for customers’ deposits
89
Other expenditures
...
...
...
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Category 9: Off- balance sheet accounts
90
Money not valid for circulation
...
...
...
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Money not valid for circulation
9011
Specimen money
9012
...
...
...
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9019
Money suspected of fake, destroyed notes
pending disposal
91
Foreign currency and documents denominated
in foreign currency
...
...
...
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Foreign currency
9113
Foreign currency to be collected from
overseas for customers
9114
...
...
...
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912
Documents denominated in foreign currency
9121
Documents denominated in foreign currency
used as specimen
...
...
...
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9122
Documents denominated in foreign currency
kept or collected for customers
9123
Documents denominated in foreign currency
sent abroad for authorized collection
9124
...
...
...
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92
Documents, written commitments issued
...
...
...
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Commitment on the guarantee issued to
customers
9211
Borrowing guarantee
9212
...
...
...
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9213
Contract performance guarantee
9214
Bid guarantee
...
...
...
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9215
Commitment in deferred L/c operation
9216
Commitment in at sight L/c operation
9219
...
...
...
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923
Commitment on the foreign exchange transactions
9231
Commitment on the spot purchase of foreign
currency
...
...
...
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9232
Commitment on the spot sale of foreign
currency
9233
Commitment on the forward purchase of
foreign currency
9234
...
...
...
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9235
Commitment on the currency swap transaction
9236
Commitment on the currency purchase options
...
...
...
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9237
Commitment on the currency sale options
9238
Commitment on the currency future
transaction
925
...
...
...
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929
Other commitments
9291
Interests swap contract
...
...
...
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9293
Contract of sale/purchase of valuable
papers
9299
Other commitments
...
...
...
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93
Commitments received
931
Guarantee commitments received from other
credit institutions
...
...
...
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9311
Borrowing
9319
Other guarantees
932
...
...
...
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933
Guarantees received from the insurance
companies
934
Guarantees received from international
organizations
...
...
...
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Other documents, vouchers of commitment
received
939
Other guarantees received
...
...
...
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94
Receivable lending interests and fees that
are not yet collected
941
Lending interests in VND that are not yet
collected
...
...
...
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Lending interests in foreign currency that
are not yet collected
943
Finance leasing interests that are not yet
collected
944
...
...
...
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95
Assets used for finance leasing
...
...
...
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Assets used for finance leasing, which are
managed in the company
952
Assets used for finance leasing, which are
leased to customers
...
...
...
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96
Valuable paper issued by credit
institutions
961
Valuable paper used as specimen
...
...
...
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Valuable paper of credit institutions
97
...
...
...
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971
Debts lost during the monitoring time
9711
Principal debts lost during the monitoring
time
...
...
...
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9712
Interest debts lost during the monitoring
time
972
Debts lost in the payment activity
...
...
...
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98
Trust and agent operation
981
Lending, investment under the trust
undertaking contract
...
...
...
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9811
Standard debts
9812
Debts which need special attention
9813
...
...
...
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9814
Doubtful debts
9815
Potentially irrecoverable debts
...
...
...
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Lending under the co-financing contract
9821
Standard debts
9822
...
...
...
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9823
Substandard debts
9824
Doubtful debts
...
...
...
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9825
Potentially irrecoverable debts
983
Securities custody
989
...
...
...
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99
Other assets and documents
...
...
...
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Precious metal and stones administered for
customers
992
Other assets administered for customers
993
...
...
...
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994
Assets pledged, mortgaged by customers
995
Foreclosed assets pending disposal
...
...
...
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Valuable papers mortgaged by customers
997
Assets received from commercial bank or
received from repurchase of debts
999
...
...
...
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