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THE STATE BANK
OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
27/2021/TT-NHNN
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Hanoi, December
31, 2021
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CIRCULAR
AMENDING CHART OF
ACCOUNTS OF CREDIT INSTITUTIONS ENCLOSED WITH DECISION NO. 479/2004/QD-NHNN
DATED APRIL 29, 2004 AND REGULATIONS ON FINANCIAL STATEMENTS OF CREDIT
INSTITUTIONS ENCLOSED WITH DECISION NO. 16/2007/QD-NHNN DATED APRIL 18, 2007 OF
GOVERNOR OF STATE BANK OF VIETNAM
Pursuant to the Law on the State Bank of
Vietnam dated June 16, 2010;
Pursuant to the Law on Credit Institutions
dated June 16, 2010 and the Law on amendments to the Law on Credit Institutions
dated November 20, 2017;
Pursuant to the Law on Accounting dated
November 20, 2015;
Pursuant to the Government's Decree No.
16/2017/ND-CP dated February 17, 2017 prescribing functions, tasks, powers and
organizational structure of the State bank of Vietnam;
At the request of the Director of the Finance
and Accounting Department;
The Governor of the State Bank of Vietnam
promulgates a Circular providing amendments to the chart of accounts of credit
institutions enclosed with Decision No. 479/2004/QD-NHNN dated April 29, 2004
and regulations on financial statements of credit institutions enclosed with
Decision No. 16/2007/QD-NHNN dated April 18, 2007 of the Governor of the State
Bank of Vietnam.
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1. Section II – The chart of
accounts of credit institutions (as amended) is amended as follows:
a) Level-3 subaccounts "1391-Specific
provisions” and “1392- General provisions” are added to account 139- Provision
for loan losses;
b) Name of level-2 subaccount “387-Assets provided
for ensuring the discharge of the guarantor’s obligations of which ownership
has been transferred to the credit institution and disposition is pending” is
changed into “387-Collateral provided for ensuring the discharge of the
guarantor’s obligations of which ownership has been transferred to the credit
institution and disposition is pending”;
c) A level-3 subaccount “3948- Interests receivable
from other credit extension activities” is added to the account “394- Interests
receivable from credit activities”;
d) Name of level-3 subaccount “4032- Discounts,
rediscounts on financial instruments” is changed into “4032- Discounts on
financial instruments”;
dd) Name of level-3 subaccount “4033- Financial
instruments-based loans” is changed into “4033- Loans secured by financial
instruments”;
e) Name of level-3 subaccount “4035- Special
support loans” is changed into “4035- Special loans”;
g) Level-2 subaccount “405- Selling and
repurchasing government bonds from State Treasury” is added to account “40-
Debts owed to Government and State Bank";
h) Level-2 subaccount “495- Interests payable on
other credit extension activities” is added to account “49– Interests and fees
payable”;
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k) Level-2 subaccount “953- Useful
life-based values of finance leased
assets” is added to account “95- Assets provided under finance lease
agreements”;
l) Name of level-2 subaccount “994- Mortgaged or
pledged assets, financial instruments of borrowers” is changed into “994-
Mortgaged, pledged, discounted and rediscounted assets, financial instruments
of borrowers”;
m) Name of level-2 subaccount “995- Distrained or
foreclosed assets pending disposition” is changed into “995- Collateral
provided for ensuring the discharge of the guarantor’s obligations of which
disposition is pending”.
2. Section III – Entries of
accounts (as amended) is amended as follows:
a) Contents of account 139- Provision for loan
losses are amended as follows:
“Account 139- Provision for loan losses
This account reflects a credit institution’s
establishment, settlement and reversal of provisions for
loan losses in accordance with regulations of law on establishment and use of
provisions for dealing with risks of deposits at credit institutions and
foreign bank branches (FBBs) established and operating under the Law on Credit
Institutions, and deposits at overseas credit institutions.
Account 139 comprises the following level-3
subaccounts:
1391- Specific
provisions
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Entries of these accounts:
Credit side:
- Provisions recorded as
expenses.
Debit side:
- Provisions used for
dealing with risks.
- Reversal of the surplus of
provisions already set aside as prescribed.
Credit balance:
- This section reflects
existing provisions at the end of accounting period.
Detailed accounting:
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- 01 subaccount may be
used.”
b) Contents of account 391- Deposit interests
receivable are amended as follows:
“Account 391- Deposit interests receivable
This account reflects the accumulated
amounts of interests receivable on the deposits that the credit
institution makes at the State Bank and other credit institutions.
Account 391 comprises the following level-3
subaccounts:
3911- Interests receivable on VND deposits
3912- Interests receivable on foreign-currency deposits
Entries of this account shall comply with the
following provisions:
1. Deposit interests shall be
recorded on a time and actual interest-rate basis in each period.
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Debit side:
- Increase in accumulated
amounts of interests receivable.
Credit side:
- Decrease in accumulated
amounts of interests receivable.
Debit balance:
- This section reflects the
remaining interest amounts that the credit institution has to collect.
Detailed accounting:
- Subaccounts
may be opened for each type of deposits."
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Subaccount 3948- Interests receivable from other
credit extension activities
d) Contents of account 397- Fees receivable are
amended as follows:
“Account 397- Fees receivable
This account reflects the fee amounts that the
credit institution has to collect during its operation.
Entries of this account shall comply with the
following provisions:
1. Fees collected during
operation of the credit institution shall be recorded on the basis of time
length and the actual fee amounts collected in each period.
2. Fees receivable must
represent the accrued fee amounts that the credit institution has recorded as
its incomes but has not yet been paid.
Debit side:
- Increase in fees
receivable.
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- Decrease in fees
receivable.
Debit balance:
- This section reflects the
remaining fee amounts to be collected.
Detailed accounting:
- Subaccounts may be opened
for each type of services provided with fee collection.”
dd) Contents of account 403- VND loans granted by
State Bank
“Account 403- VND loans granted by State Bank
This account reflects the loan amounts in VND that
the credit institution has borrowed from the State Bank.
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4031- Credit file-based
loans
4032- Discounts on
financial instruments
4033- Loans secured by
financial instruments
4034- Clearing loans
4035- Special loans
4038- Other loans
4039- Overdue debts
Entries of these accounts:
4031- Credit file-based loans
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4033- Loans secured by financial instruments
4034- Clearing loans
4035- Special loans
4038- Other loans (including term
loans to meet the Government’s objectives)
These accounts are used for recording the amounts
of unmatured loans in VND that the credit institution has borrowed from the
State Bank.
Credit side:
- Loan amounts borrowed from
the State Bank.
Debit side:
- Loan amounts repaid to the
State Bank.
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Credit balance:
- This section reflects the
loan amounts that the credit institution owns to the State Bank.
Detailed accounting:
- 1 subaccount may be opened.
Account 4039- Overdue debts
This account is used for recording the overdue debt
amounts in VND that the credit institution owes to the State Bank.
Credit side:
- Overdue loan debts
(transferred from “loans granted by the State Bank” accounts).
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- Loan amounts repaid to the
State Bank.
Credit balance:
- This section reflects the
overdue loan debts owed to the State Bank.
Detailed accounting:
- 1 subaccount may be opened.”
e) Account “405- Selling and repurchasing
government bonds from State Treasury” is added as follows:
“Account 405- Selling and repurchasing
government bonds from State Treasury”
This account reflects government bond selling and
repurchase transactions in VND conducted with the State Treasury during the
period. This account is used for recording values of contracts, and not
used for recording interests that the buyer (State Treasury) receives on behalf
of the seller (the credit institution) at times within the contract validity.
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Credit side:
- Value of the first
transaction determined at its settlement
date (the credit institution sells bonds to the State Treasury).
Debit side:
- Value of the first
transaction determined at the settlement date of the second transaction (the
credit institution repurchases bonds from the State Treasury).
Credit balance:
- Value of government bonds
being sold to the State Treasury when the contract has not yet expired.
Detailed accounting:
- Subaccounts may be opened for each type of
government bonds.”
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“Account 491- Deposit interests payable
This account reflects the accumulated interest
amounts on deposits that the credit institution has to pay to its customers.
Entries of this account shall comply with the
following provisions:
1. Deposit interests payable shall be recorded on a
time and actual interest-rate basis in each period.
2. Deposit interests payable represent the
accumulated amounts of interests that the credit institution has recorded as its expenses but has not yet paid to
customers.
Account 491 comprises the following level-3
subaccounts:
4911- Interests payable on VND deposits
4912- Interests payable on foreign-currency deposits
4913- Interests payable on VND saving
deposits
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Credit side:
- Increase in accumulated
amounts of interests payable.
Debit side:
- Decrease in accumulated
amounts of interests payable.
Credit balance:
- This section reflects the
accumulated amounts of interests payable which have not yet been paid.
Detailed accounting:
- Subaccounts may be opened
for each type of deposits."
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“Account 495- Interests payable on other
credit extension activities
This account reflects the accumulated amounts of
interests payable on other credit extensions granted to
the credit institution by the Government and other organizations and
individuals.
Entries of this account shall comply with the
following provisions:
1. Interests payable on other credit extensions shall be recorded on a time and actual interest-rate
basis in each period.
2. Interests payable on other
credit extensions represent the accumulated amounts of interests that the
credit institution has recorded as its expenses but has not yet paid to customers.
Account 495 comprises the following level-3
subaccounts:
4951- Interests payable on other credit extensions
in VND.
4952- Interests payable on other credit extensions
in foreign currencies.
Entries of account 495 shall be made in the same
manner as those of account 491.”
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“Account 497- Fees payable
This account reflects the accumulated amounts of
fees that the credit institution has to pay to suppliers when using their
products and services.
Entries of this account shall comply with the
following provisions:
1. Fees payable to suppliers
shall be recorded on the basis of time length and actual fee amounts payable in
the period.
2. Fees payable monitored on
this account represent the accumulated fee amounts that the credit institution
has recorded as its expenses but has not yet paid to suppliers.
Credit side:
- Increase in fees payable.
Debit side:
- Decrease in fees payable.
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- This section reflects the
remaining fee amounts to be paid to suppliers.
Detailed accounting:
- Subaccounts may be opened
for each supplier.”
k) Contents of account 749- Revenues from other
business operations are amended as follows:
“Account 749- Revenues from other business
operations"
l) Account 953- Useful life-based values of finance
leased assets is added as follows:
“Account 953- Useful life-based values of
finance leased assets
This account reflects the values of finance leased
assets which gradually decline throughout the asset’s useful life and shall be
recorded according to the rule that the leased asset has its value gradually
declined and will be transferred to the lessee (if prescribed in specific
written agreement) by the end of the lease term.
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Debit side:
- Increase in useful
life-based values of finance leased assets.
Credit side:
- Decrease in useful
life-based values of finance leased assets.
Debit balance:
- This section reflects the useful life-based
values of finance leased assets.
Detailed accounting:
- Subaccounts may be
opened for each type of finance leased assets.”
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“Account 995- Collateral provided for
ensuring the discharge of the guarantor’s obligations of which disposition is
pending
This account reflects the value of assets received
by the credit institution as collateral for fulfillment of the guarantor’s
obligations of which disposition is pending.
Debit side:
- Value of the collateral
provided for ensuring the discharge of the guarantor’s obligations of which
disposition is pending
Credit side:
- Value of the collateral
provided for ensuring the discharge of the guarantor’s obligations which has
already been disposed of.
Debit balance:
- This section reflects the value of the
collateral provided for ensuring the discharge of the guarantor’s obligations
of which disposition is pending.
Detailed accounting:
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- Subaccounts may be opened
for each type of assets provided as collateral for discharge of the
guarantor’s obligations of which disposition is pending.
In addition to these subaccounts, the credit
institution may open separate books for monitoring assets received as
collateral for discharge of the obligations of each guarantor of which
disposition is pending.”
3. Some phrases of the Chart
of accounts of credit institutions enclosed with the Decision No.
479/2004/QD-NHNN dated April 29, 2004 of the Governor of the State Bank of
Vietnam (as amended) are replaced as follows:
a) The phrase “Bảng cân đối kế
toán” (“Balance sheet”) is replaced by the phrase “Báo cáo tình hình tài chính”
(“Statement of financial position”) in the Decision No. 479/2004/QD-NHNN (as
amended);
b) The phrase “để đảm bảo cho các hoạt động cung ứng dịch vụ
thanh toán, cấp tín dụng được thực hiện theo hợp đồng, cam kết đã ký” (“for ensuring
provision of payment services or credit extensions under the signed contract or
commitment") is replaced by the phrase “để đảm bảo việc thực hiện nghĩa vụ theo quy định
pháp luật” (“for ensuring the fulfillment of obligations as prescribed by law”)
in entries of account 427- Deposited amounts in VND, account 428- Deposited
amounts in foreign currencies in the Decision No. 479/2004/QD-NHNN (as
amended);
c) The phrase “bị tổn thất” (“losses incurred”) is
replaced by the phrase “đã xử lý rủi ro” (“risks
handled”), and the phrase “nợ tổn thất” (“debts with default risk”) is replaced
by the phrase “nợ đã xử lý rủi ro” (“debts of which risks
have been handled”) in account 97- Handled bad debts in Section II- Chart of
accounts, and entries of account 97- Handled bad debts in Section III- Entries
of accounts in the Decision No. 479/2004/QD-NHNN (as amended).
Article 2. Amending regulations on financial
statements of credit institutions enclosed with Decision No. 16/2007/QD-NHNN
dated April 18, 2007 of the Governor of the State Bank of Vietnam (as amended
by Circular No. 49/2014/TT-NHNN dated December 31, 2014, and Circular No.
22/2017/TT-NHNN dated December 29, 2017)
1. Items
of debts owed to the Government and State Bank in Section I Part B in Forms
B02/TCTD, B02/TCTD-HN (as amended) are amended as follows:
No.
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Notes
Current year
Previous year
Method for
collecting data from balance sheets (applied to statement of financial
position)
Method for
collecting data applied to consolidated statement of financial position
(1)
(2)
(3)
(4)
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(6)
B
Liabilities and equity
I
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V.16
Sum of corresponding items in the statement of
financial position.
1
Deposits and loans granted by the
Government/State Bank
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DC TK 401,402,403,404
2
Selling and repurchasing government bonds from
State Treasury
DC TK 405
2. Items
of Interests and fees payable in Point 1 Section VII Part B in Forms B02/TCTD,
B02/TCTD-HN (as amended) are amended as follows:
No.
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Notes
Current year
Previous year
Method for
collecting data from balance sheets (applied to statement of financial
position)
Method for
collecting data applied to consolidated statement of financial position
(1)
(2)
(3)
(4)
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(6)
VII
Other debts
V.22
1
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DC TK 491, 492, 493, 494, 495, 496, 497
Sum of corresponding items in the statement of
financial position.
3. Off-balance
sheet items are added to Forms B02/TCTD, B02/TCTD-HN (as amended) as follows:
OFF-STATEMENT OF
FINANCIAL POSITION ITEMS
No.
Items
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Current year
Previous year
Method for
collecting data from balance sheets (applied to statement of financial
position) (4)
Method for
collecting data applied to consolidated statement of financial position
(1)
(2)
(3)
(4)
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(6)
1
Loan guarantee
VIII.39
TK 921
Sum of corresponding items in the statement of
financial position.
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2
Foreign exchange commitments
TK 923
Commitments to buy foreign currency
TK 9231, 9233, 9236
Commitments to sell foreign currency
TK 9232, 9234, 9237
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Commitments to conduct swap transactions
TK 9235
Commitments to conduct future
transactions
TK 9238
3
Irrevocable loan commitments
TK 924
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4
Commitments in L/C operations
TK 925
5
Other guarantee
TK 922, 926, 927, 928
6
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TK 929
7
Lending interests and fees receivable yet to be
collected
VIII.40a
TK 94
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Handled bad debts
VIII.40b
TK 97
9
Other assets and instruments
VIII.40c
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TK 991, 992, 993, 995, 999
Sum of corresponding items in the statement of
financial position, excluding assets and instruments arising from internal
transactions between units of the same Group (if any).
4. Items
of Incomes from capital contribution and share purchase in Part VII of forms
B03/TCTD, B03/TCTD-HN (as amended) are amended as follows:
No.
Items
Notes
Current year
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Method for
collecting data from balance sheets (applied to income statement)
Method for
collecting data applied to consolidated income statement
(1)
(2)
(3)
(4)
(5)
(6)
VII
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VI.30
DC TK 78
Including dividends and profits received from
intercorporate investments which do not exceed 11% of the charter capital or
voting shares of the investee company.
Indicating the percentage ownership of total
profits or losses of the investee companies which is recorded using the
equity method. Including adjustments made due to application of various
accounting policies.
5. Point
4 Section V in Forms B05/TCTD, B05/TCTD-HN (as amended) on trading
securities is amended as follows:
“4. Trading securities
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Opening
value
4.1. Debt securities
- Government securities, municipal securities
…
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- Securities issued by other
domestic credit institutions
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…
- Securities issued by
domestic business entities
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- Foreign debt securities
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…
Total
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4.2. Equity securities(5)
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- Equity securities issued
by other credit institutions
…
…
- Equity securities issued
by domestic business entities
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- Foreign equity securities
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…
4.3. Other trading securities
Closing value
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4.4. Quality analysis of outstanding debts
of trading securities classified as credit risk assets
- Standard debts
…
…
- Debts needing attention
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…
- Substandard debts
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…
- Doubtful debts
…
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- Debts likely giving rise to loss
Total
…
…
4.5. Provisions against risks associated
with trading securities
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(...)
Where: - Provision for
devaluation
(…)
(…)
- General provisions
(…)
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- Specific provisions
(…)
(…)
4.6. Notes of listing of trading securities
Closing
value
Opening
value
Debt securities:
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+ Listed
…
…
+ Unlisted
…
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Equity securities:
+ Listed
…
…
+ Unlisted
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…
Other trading securities:
+ Listed
…
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+ Unlisted
…
…
4.7. Notes of re-classification
Trading securities shall be excluded from this
group when they are not held for the purpose of selling in a short period of
time.
The credit institution shall provide reasons and
influence of the reclassification on total assets, liabilities and funding
sources as well as its incomes and expenses.”
6. Point
7 Section V in Forms B05/TCTD, B05/TCTD-HN (as amended) on debt purchase is
amended as follows:
“7. Debt purchase
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Closing
value
Opening
value
- Purchase of debts in VND
…
…
- Purchase of debts in
foreign currency
…
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…
- Provisions for risks
(…)
(…)
Total
…
…
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Closing
value
Opening
value
- Principal amount of the purchased debt
…
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- Interest amount of the
purchased debt
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Total
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Quality analysis of outstanding amounts of
purchased debts:
Closing
value
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Opening
value
- Standard debts
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- Debts needing attention
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- Doubtful debts
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- Debts likely giving rise to loss
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Total
…
…
In case the purchased debt is classified in group
2, 3, 4 or 5, the credit institution shall provide reasons for debt purchase
and influence of such debt purchase on its incomes and expenses.”
7. Point
16 Section V in Forms B05/TCTD, B05/TCTD-HN (as amended) on debts owed to the
Government and the State Bank is amended as follows:
“16. Debts owed to Government and State Bank
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Opening
value
16.1. Loans granted by State Bank
…
…
Credit file-based loans
…
...
...
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Discounts on financial instruments
…
…
Loans secured by financial instruments
…
…
Clearing loans
...
...
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…
Special loans
…
…
Other loans (including term loans to meet the
Government’s objectives)
…
...
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Overdue debts
…
…
16.2. Deposits of State Treasury
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VND deposits
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Foreign-currency deposits
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16.3. Selling and repurchasing government
bonds from State Treasury
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16.4. Other debts
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Total
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8. Point 40a Section VIII
in forms B05/TCTD, B05/TCTD-HN (as amended) on lending interests and fees
receivable yet to be collected is added as follows:
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Closing
value
Opening
value
Lending interests yet to be collected
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Interests on securities yet to be collected
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Deposit interests yet to be collected
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Fees receivable yet to be collected
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Total
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…”
9. Point 40b Section VIII
in Forms B05/TCTD, B05/TCTD-HN (as amended) on handled bad debts is amended as
follows:
“40b. Handled bad debts
Closing
value
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Principal amounts of debts offset by loan loss
provisions and put under surveillance
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Interest amounts of debts offset by loan loss
provisions and put under surveillance
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Other handled debts
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Total
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10. Point 40c Section VIII
in Forms B05/TCTD, B05/TCTD-HN (as amended) on other assets and instruments is
amended as follows:
“40c. Other assets and instruments
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Opening
value
Precious metals, precious stones in custody
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Other assets in custody
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Outsourced assets
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Collateral provided for ensuring the discharge of
the guarantor’s obligations of which disposition is pending
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Other financial instruments in custody
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Total
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…”
11. Some
phrases of regulations on financial statements of credit institutions enclosed
with Decision No. 16/2007/QD-NHNN dated April 29, 2004 of the Governor of the
State Bank of Vietnam (as amended) are replaced or abrogated as follows:
a) The phrase “Bảng cân đối kế
toán” (“Balance sheet”) is replaced by the phrase “Báo cáo tình hình tài chính”
(“Statement of financial position”) in the Decision No. 16/2007/QD-NHNN (as
amended);
b) The phrase “Báo cáo kết quả hoạt động
kinh doanh” (“income statement”) is replaced by the phrase “Báo cáo kết quả
hoạt động” (“income statement”) in the Decision No.
16/2007/QD-NHNN (as amended);
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d) The phrase “Bảng KQHDKD” (“income statement”) is
replaced by the phrase “Báo cáo KQHD” (“income statement”) in forms enclosed
with the Decision No. 16/2007/QD-NHNN (as amended);
dd) The phrase “cổ đông thiểu
số” (“minority shareholders”) is replaced by the phrase “cổ đông
không kiểm soát” (“non-controlling shareholders”) in the Decision No.
16/2007/QD-NHNN (as amended);
e) The phrase “để bù đắp tổn thất” (“for offsetting losses”) is replaced by the
phrase “để xử lý rủi ro, xử lý, bù đắp
tổn thất” (“for dealing with risks and offsetting losses”) in section 13 of
forms B04/TCTD, B04/TCTD-HN - Cash flow statement (consolidated) (direct
method), section 16 of forms B04/TCTD, B04/TCTD-HN - Cash flow statement
(consolidated) (direct method) in the Decision No. 16/2007/QD-NHNN (as
amended);
g) The phrases “(bao gồm cả Kho bạc Nhà nước)”
(“including State Treasury”), “(bao gồm cả tiền gửi của Kho bạc Nhà nước)”
(“including deposits of State Treasury”) in section 17 of forms B04/TCTD,
B04/TCTD-HN - Cash flow statement (consolidated) (direct method) and the
phrases “(bao gồm cả Kho bạc Nhà nước)” (“including State Treasury”),
“(bao gồm cả tiền gửi của Kho bạc Nhà nước)” (“including deposits of State
Treasury”) in section 20 of forms B04/TCTD, B04/TCTD-HN - Cash flow statement
(consolidated) (direct method) in the Decision No. 16/2007/QD-NHNN (as amended) are abrogated.
Article 3. Abrogation
The followings
are abrogated:
1. Clauses 5, 14, 25 Article 3 of the Circular No. 10/2014/TT-NHNN
dated March 20, 2014.
2. Point
c, Point h(i) Clause 2 Article 1 of the Circular No. 22/2017/TT-NHNN dated
December 29, 2017.
Article 4. Responsibility for implementation
The Chief of Office, the Director of the Department
of Finance and Accounting, heads of units affiliated to the State Bank of
Vietnam, credit institutions and foreign bank branches shall organize the
implementation of this Circular.
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1. This Circular comes into
force from April 01, 2022.
2. Credit institutions that
conduct government bond selling and repurchase transactions with the State
Treasury shall review and transfer data from existing accounts (if any) to
account 405- Selling and repurchasing government bonds with State Treasury and account
495- Interests payable on other credit extension activities, and ensure that,
as at the effective date of this Circular, all balances from sale and
repurchase of government bonds from State Treasury have been recorded on
account 405 and account 495.
PP. GOVERNOR
DEPUTY GOVERNOR
Dao Minh Tu
(4)
Method for collecting data of items 1, 2, 3, 4, 5, 6 from the balance sheet:
balance on accounts minus (-) amounts deposited by customers.
(5) If securities in the group of trading
securities are shares, they shall only be recorded in the consolidated
financial statements.