STATE
BANK OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence-freedom-happiness
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No.
488/2000/QD-NHNN5
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Hanoi,
November 27th , 2000
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DECISION
ON THE ISSUANCE OF REGULATION ON THE ASSETS CLASSIFICATION
AND USE OF PROVISIONS TO DEAL WITH RISKS IN THE BANKING ACTIVITIES OF CREDIT
INSTITUTIONS
THE GOVERNOR OF THE STATE BANK
Pursuant to the Law on the
State Bank of Vietnam No. 01/1997/QH10 and the Law on the Credit Institutions
No. 02/1997/QH10 dated 12 December, 1997;
Pursuant to the Decree No. 15 CP dated 2 March, 1993 of the Government on the
assignment, authority and responsibility for the State management of the
ministries, ministerial-level agencies;
Upon the proposal of the Director of Banks and Non-bank credit institutions
Department;
In agreement with Minister of Finance,
DECIDES
Article 1.
To issue
in conjunction with this Decision the Regulation on the assets classification,
the provisioning and use of provisions to deal with risks in the banking
activities of Credit Institutions.
Article 2.
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1. The Decision No.
48/1999/QD-NHNN5 dated 08 February, 1999 of the Governor of the State Bank
issuing the Regulation on the assets classification, provisions for risks
arising from the banking activities of credit institutions;
2. The Official Dispatch No.
582/CV-NHNN5 dated 23 June, 1999 of the Governor of the State Bank on the
provisioning and use of provisions to deal with risks of credit institutions.
Article 3.
The
Director of the Administration Department, the Director of the Banks and
non-bank credit institutions Department, Heads of units in the State Bank,
General Managers of State Bank branches in provinces, cities under the central
Governments management, Chairman of the Board of Directors, General Directors
(Directors) of credit institutions shall be responsible for the implementation
of this Decision.
FOR
THE GOVERNOR OF THE STATE BANK
DEPUTY GOVERNOR
Tran Minh Tuan
REGULATION
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Chapter 1
GENERAL PROVISIONS
Article 1.
1.
Credit institutions operating in Vietnam shall be obliged to carry out the
classification of assets, the provisioning and use of provisions to deal with
risks in the banking activities of credit institutions.
2. The provisioning and use of
provisions for falling prices of inventory, securities, and financial provision
Fund shall be carried out in compliance with provisions in the Decree No.
166/1999/ND-CP dated 19 November, 1999 of the Government on the finance regime
for credit institutions.
Article 2.
In this
Regulation, following terms shall be construed as follows:
1. Risks in the banking
activities of credit institutions (hereinafter referred to as risks) are
potential losses that may arise in the banking activities.
2. Risk provisions are expenses
that are charged to the operational expenditure of a credit institution by
making allowance for the value of assets that may not be recovered.
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Article 3.
1.
Within the first 15 working days of the third month of each quarter, credit
institutions shall carry out the classification of assets that exist as of the
last day of the second month and set up risk provisions.
2. In the event the amount to
make provisions is greater than the existing provision, credit institutions
shall make up for the deficiency.
In the event the amount to make
provisions is less than the existing provision, credit institutions shall
record the excess to the income in order to reduce the provision that has been
made.
Article 4.
1. Risks
shall be dealt with once in a quarter after the provisioning is made and only
within the existing provision.
2. Credit institutions shall not
be entitled to inform their customers of the risks that have been dealt with,
except for debts that are written off with Governments permission.
Article 5.
Credit
institutions shall not be entitled to reduce the debts stated in the credit
file and dealt with by using the provisions. Credit institutions shall be
obliged to take measures to recover debts in accordance with current regime in
the same manner as they do with the conventional debts that have not yet been
dealt with by using the provisions, except for debts that are written off for
customers with the Governments permission.
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Any funds
recovered from risks that have been dealt with by using the provisions shall be
considered as revenues of credit institutions.
Chapter II
DETAILED PROVISIONS
Section 1.
CLASSIFICATION OF ASSETS
Article 7.
Assets
that are not classified and provisioned for risks:
Lending that are made with funds
financed, entrusted for investment under each agreement entered into with
foreign organizations, that have been provisioned in accordance with the
condition of the Agreement and risks of which, if they arise, shall be dealt
with by foreign organizations.
Article 8.
Credit institutions shall carry out the
classification of assets in their banking activities as follows:
1. Assets in the credit
activities shall be classified in following groups:
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- Current loans (including the
rescheduled period);
- Current commercial paper and
other short-term valuable paper which are discounted, rediscounted;
- Current financial leases.
Group 2:
- Loans secured by assets the
payments of which are overdue for a period of less than 181 days; Loans not
secured by assets the payments of which are overdue for a period of less than
91 days;
- Commercial paper and other
short-term valuable paper that are overdue for a period of less than 31 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of less than 61
days;
- Financial leases the payments
of which are overdue for a period of less than 181 days.
Group 3:
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- Commercial paper and other
short-term valuable paper that are overdue for a period from 31 days to less
than 61 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period from 61 days to less
than 181 days;
- Financial leases the payment
of which are overdue for a period from 181 days to less than 361 days.
Group 4:
- Loans secured by assets the payments
of which are overdue for a period of more than 361 days; Loans not secured by
assets the payments of which are overdue for a period of more than 181 days;
- Commercial paper and other
short-term valuable paper that are overdue for a period of more than 61 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of more than 181
days;
- Financial leases the payment
of which are overdue for a period of more than 361 days.
2. Assets in the payment service
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Section 2.
PROVISIONING
Article 9.
1. The
provisioning ratio for the assets:
- For the credit activities:
Group 1: 0%;
Group 2: 20%
Group 3: 50%
Group 4: 100%
- For the payment services: 20%
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- Allowance for the credit activities
shall be determined on the basis of the provisioning ratio and the assets
classified in each group of the credit activities;
- Allowance for the payment
services shall be determined on the basis of the provisioning ratio and the
assets arising from the payment services.
Article 10.
In the
event a State owned credit institution may encounter the business loss in a
year due to the provisions made in accordance with this regulation, that credit
institution must work out a solution plan to submit to the Ministry of Finance
and the State Bank for consideration.
Section 3.
USE OF PROVISIONS
Article 11.
Credit
institutions shall be entitled to use provisions to deal with risks in
following cases:
1. Borrowing customers,
guarantors of the borrowers, issuers of commercial paper and other short-term
valuable paper, guarantors of a commercial paper, financial lessees, the
beneficiaries of payment services are bankrupt organizations, dissolved
organizations and the payment of their obligation has been completed. The risk
to be dealt with shall be the loss incurred after the assets of the bankrupt,
dissolved organizations have been used to pay off their obligations.
2. Assets that have the
following overdue periods (including also the cases where a bankrupt, dissolved
organization has not completed the payment with its assets):
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- Discounted, rediscounted
commercial paper, short-term valuable paper which are overdue for a period of
more than 91 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of more than 361
days;
- Payments of financial leases
that are overdue for a period of more than 721 days;
- Payments made in lieu of
customers, other credit institutions (excluding payments made in lieu of a
guaranteed person) that are overdue for a period of more than 181 days.
3. Debt amounts that the
Government permits to be written off, but does not finance the allowance, and
have not been dealt with by using the provision in accordance with paragraph 1
and 2 of this Article.
Article 12.
Credit
institutions must set up the Risks Settlement Committee headed by the Chairman
of the Board of Directors (for those with a Board of Directors) or the General
Director (Director) and obligatory members consisting of the Head of the
Controllers Committee, the Chief Accountant, The Head of the Credit Division,
the Head of the Internal Control Division; other members shall be decided upon
by the Board of Directors or the General Director (Director).
Article 13.
The
duties of the Settlement Committee:
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2. To review the report on the
performance of the monitoring, recovering of debts that have been dealt with.
3. To decide on the settlement
of risks in the current quarter and the plan of debt recovery in the next
quarter for the risks that have been dealt with. In the plan, the time and
applicable measures for the debt recovery must be identified.
Article 14.
The file
that is used for the risk settlement shall include:
1. The credit file and documents
relating to the debt recovery; discount, rediscount of commercial paper and
other short-term valuable paper; guarantee; financial lease; payment services and
other documents that may be related to the risks in cases provided for in
Article 11 of this Regulation.
2. Additional documents:
a. In respect of risks in cases
provided for in paragraph 1 Article 11 of this Regulation:
- Courts decision on the bankruptcy
or the decision on the dissolution of the competent State Authority in
accordance with provisions of applicable laws (the notarized copy);
- Report on the enforcement of
the decision on bankruptcy, report on the completion of the enforcement of the
decision on the bankruptcy made by the enforcement agency; written documents
concerning the settlement of debts of the dissolved organizations (notarized
copy).
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Section 4.
ACCOUNTING, REPORTING, DEALING WITH VIOLATIONS
Article 15.
Credit
institutions shall perform the accounting for the provisioning, the use of
provisions and the recovered amounts after the provision has been used in
accordance with the stipulation of the State Bank.
Article 16.
Credit
institutions shall perform the report on the classification of assets, the
provisioning and use of provisions as follows:
1. Report on the classification
of assets, the provisioning for risk settlement in the banking activities:
a. Prior to the 10th of the
first month of the following quarter, credit institutions shall submit reports
on the performance of the classification of assets, the provisioning, in
accordance with the Form No.1a (attached), to the State Bank and the finance
agency:
- State-owned credit
institutions submit reports to the State Bank (the State Bank Inspection), the
Ministry of Finance (the banks and financial organizations finance Department)
and the Tax Departments in provinces, cities where credit institutions locate
their Head-offices;
- Joint-venture credit
institutions, 100% foreign owned non-bank credit institutions, foreign banks
branches in Vietnam submit reports to the State Bank (the State Bank
Inspection), the Ministry of Finance (the banks and financial organizations
finance Department), the State Bank branches and the Tax Departments in
provinces, cities where credit institutions locate their Head-offices.
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b. Prior to the 20th of the
first month of the following quarter, State Bank branches shall consolidate
reports of other credit institutions provided for in point a paragraph 1 of
this Article to submit to the State Bank (the State Bank Inspection) and the
Ministry of Finance (the banks and financial organizations finance Department)
in accordance with the Form No.2A (attached).
2. Report on the use of
provisions to deal with risks in the banking activities:
a. Prior to the 10th of the
first month of the following quarter, credit institutions shall report to the
State Bank and the Finance agency the performance of the use of provisions to
deal with risks in accordance with the Form No.2A (attached):
- State-owned credit
institutions submit reports to the State Bank (the State Bank Inspection), the
Ministry of Finance (the banks and financial organizations finance Department)
and the Tax Departments in provinces, cities where credit institutions locate
their Head-offices;
- Joint-venture credit
institutions, 100% foreign owned non-bank credit institutions, foreign banks
branches in Vietnam submit reports to the State Bank (the State Bank
Inspection), the Ministry of Finance (the banks and financial organizations
finance Department), the State Bank branches and the Tax Departments in
provinces, cities where credit institutions locate their Head-offices.
- Other credit institutions
submit reports to the State Bank branches and the Tax Departments in provinces,
cities where credit institutions locate their Head-offices.
b. Prior to the 20th of the
first month of the following quarter, State Bank branches shall consolidate
reports of other credit institutions provided for in point a paragraph 2 of
this Article to submit to the State Bank (the State Bank Inspection) and the
Ministry of Finance (the banks and financial organizations finance Department)
in accordance with the Form No.2B (attached).
Article 17.
1. The
State Bank (The State Bank Inspection) and the Ministry of Finance shall be
responsible for the control of the performance of the provisioning and the use
of provisions for risks in the banking activities.
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Chapter
III
IMPLEMENTING PROVISION
Article 18.
Any
amendment, supplement of provisions of this Regulation shall be decided upon by
the Governor of the State Bank after agreement with the Minister of Finance.
For the Governor of the State
Bank
Form No. 1A
CREDIT
INSTITUTION
SOCIALIST
REPUBLIC OF VIETNAM
Independence-freedom-happiness
REPORT
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Unit:
Million Dong
Item
Value
of assets
Total
provisions
1. Assets in the credit
activities:
Group 1:
- Current loans (including the
rescheduled period);
- Current commercial paper and
other short-term valuable paper which are discounted, rediscounted;
- Current financial leases.
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- Loans secured by assets the
payments of which are overdue for a period of less than 181 days; Loans not
secured by assets the payments of which are overdue for a period of less than
91 days;
- Commercial paper and other
short-term valuable paper that are overdue for a period of less than 31 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of less than 61 days;
- Financial leases the
payments of which are overdue for a period of less than 181 days.
Group 3:
- Loans secured by assets the
payments of which are overdue for a period from 181 days to less than 361
days; Loans not secured by assets the payments of which are overdue for a
period from 91 days to less than 181 days;
- Commercial paper and other
short-term valuable paper that are overdue for a period from 31 days to less
than 61 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period from 61 days to
less than 181 days;
- Financial leases the payment
of which are overdue for a period from 181 days to less than 361 days.
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- Loans secured by assets the payments
of which are overdue for a period of more than 361 days; Loans not secured by
assets the payments of which are overdue for a period of more than 181 days;
- Commercial paper and other
short-term valuable paper that are overdue for a period of more than 61 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of more than 181
days;
- Financial leases the payment
of which are overdue for a period of more than 361 days.
2. Assets in the payment
service
Payments made in lieu of
customers, other credit institutions (not including payments made in lieu of
a guaranteed person as provided for in paragraph 1 this Article) that are due
for collection.
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Total:
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Date.
DRAWER
(Name in detail)
CONTROLLE
(Name in detail)
GENERAL
DIRECTOR (DIRECTOR) OF CREDIT INSTITUTION
(Name in detail)
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Form No. 2A
CREDIT
INSTITUTION
SOCIALIST
REPUBLIC OF VIETNAM
Independence-freedom-happiness
REPORT
ON THE USE OF PROVISIONS TO DEAL WITH RISKS IN THE
BANKING ACTIVITIES
Quarter .......year....
Unit:
million Dong
Item
Total
provisions
I. Total provision before
dealing with risks
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1. Borrowing customers,
guarantors of the borrowers, issuers of commercial paper and other short-term
valuable paper, guarantors of a commercial paper, financial lessees, the
beneficiaries of payment services are bankrupt organizations, dissolved
organizations and the payment of their obligation has been completed.
2. Assets that have the
following overdue periods (including also the cases where a bankrupt,
dissolved organization has not completed the payment with its assets):
- Loans secured by assets the
payment of which is overdue for more than 721 days; loans not secured by
assets the payment of which is overdue for more than 361 days;
- Discounted, rediscounted
commercial paper, short-term valuable paper which are overdue for a period of
more than 91 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of more than 361
days;
- Payments of financial leases
that are overdue for a period of more than 721 days;
- Payments made in lieu of customers,
other credit institutions (excluding payments made in lieu of a guaranteed
person) that are overdue for a period of more than 181 days.
3. Debt amounts that the
Government permits to be written off, but does not finance the allowance, and
have not been dealt with by using the provision in accordance with paragraphs
1 and 2.
III. Remaining provisions
after dealing with risks
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V. Total provision that has
been used for risk settlement but not yet been recovered by the reporting
date (accumulated), not including the debts written off with Government's
permission.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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Date.
DRAWER
(Name in detail)
CONTROLLE
(Name in detail)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No. 1B
STATE
BANK BRANCH IN PROVINCE, CITY.......
SOCIALIST
REPUBLIC OF VIETNAM
Independence-freedom-happiness
REPORT
ON THE ASSETS CLASSIFICATION, PROVISIONING TO DEAL WITH
RISKS IN THE BANKING ACTIVITIES
Quarter .......year....
Unit:
million Dong
Item
Credit
Institutions
...
...
...
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Value
of assets
Total
provisions
Credit
Institution...
Credit
Institution...
Value
of assets
Total
provisions
Value
of assets
Total
provisions
I. Assets in the credit
activities:
...
...
...
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- Current loans (including the
rescheduled period);
- Current commercial paper and
other short-term valuable paper which are discounted, rediscounted;
- Current financial leases.
Group 2:
- Loans secured by assets the
payments of which are overdue for a period of less than 181 days; Loans not secured
by assets the payments of which are overdue for a period of less than 91
days;
- Commercial paper and other
short-term valuable paper that are overdue for a period of less than 31 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of less than 61
days;
- Financial leases the
payments of which are overdue for a period of less than 181 days.
Group 3:
...
...
...
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- Commercial paper and other
short-term valuable paper that are overdue for a period from 31 days to less
than 61 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period from 61 days to
less than 181 days;
- Financial leases the payment
of which are overdue for a period from 181 days to less than 361 days.
Group 4:
- Loans secured by assets the
payments of which are overdue for a period of more than 361 days; Loans not
secured by assets the payments of which are overdue for a period of more than
181 days;
- Commercial paper and other
short-term valuable paper that are overdue for a period of more than 61 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of more than 181
days;
- Financial leases the payment
of which are overdue for a period of more than 361 days.
2. Assets in the payment
service
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
..........
..........
..........
..........
..........
.........
..........
..........
..........
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
..........
..........
..........
..........
..........
..........
...........
...........
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...........
...........
...........
...........
...........
...........
...........
...........
...........
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...........
...........
...........
...........
...........
..........
...........
...........
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...........
..........
...........
...........
...........
...........
...........
............
...........
...
...
...
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Total:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Date.
DRAWER
(Name in detail)
CONTROLLE
(Name in detail)
GENERAL
DIRECTOR (DIRECTOR) OF CREDIT INSTITUTION
(Name in detail)
Form No. 2B
STATE
BANK BRANCH IN PROVINCE, CITY.......
...
...
...
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REPORT
ON THE USE OF PROVISIONS TO DEAL WITH RISKS IN THE
BANKING ACTIVITIES
Quarter .......year....
Unit:
million Dong
Item
Credit
Institutions
In
which:
Credit
Institution
Credit
Institution
I. Total provision before
dealing with risks
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Borrowing customers,
guarantors of the borrowers, issuers of commercial paper and other short-term
valuable paper, guarantors of a commercial paper, financial lessees, the
beneficiaries of payment services are bankrupt organizations, dissolved
organizations and the payment of their obligation has been completed.
2. Assets that have the
following overdue periods (including also the cases where a bankrupt,
dissolved organization has not completed the payment with its assets):
- Loans secured by assets the
payment of which is overdue for more than 721 days; loans not secured by
assets the payment of which is overdue for more than 361 days;
- Discounted, rediscounted
commercial paper, short-term valuable paper which are overdue for a period of
more than 91 days;
- Payments made in lieu of a
guaranteed person that have not been recovered in a period of more than 361
days;
- Payments of financial leases
that are overdue for a period of more than 721 days;
- Payments made in lieu of
customers, other credit institutions (excluding payments made in lieu of a
guaranteed person) that are overdue for a period of more than 181 days.
3. Debt amounts that the
Government permits to be written off, but does not finance the allowance, and
have not been dealt with by using the provision in accordance with paragraphs
1 and 2.
III. Remaining provisions
after dealing with risks
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
V. Total provision that has
been used for risk settlement but not yet been recovered by the reporting
date (accumulated), not including the debts written of with Government's
permission.
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...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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...
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...
Bạn phải
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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...
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...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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...
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...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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Date.
DRAWER
(Name in detail)
CONTROLLE
(Name in detail)
GENERAL
DIRECTOR (DIRECTOR) OF CREDIT INSTITUTION
(Name in detail)