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THE STATE BANK
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SOCIALIST REPUBLIC
OF VIET NAM
Independence - Freedom - Happiness
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No:
1145/2002/QD-NHNN
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Hanoi, October 18,
2002
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DECISION
PROMULGATING
THE FINANCIAL REPORT REGIME APPLICABLE TO CREDIT INSTITUTIONS
THE STATE BANK GOVERNOR
Pursuant to Vietnam State Bank Law
No.01/1997/QH10 and Credit Institutions Law No.02/1997/QH10 of December 12,
1997;
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 stipulating the
tasks, powers and State management responsibilities of the ministries and
ministerial-level agencies;
At the proposal of the director of the Accountancy-Finance Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Financial
Report Regime applicable to credit institutions.
Article 2.- This Decision takes effect as from December 25, 2002. The
regulations on accounting reports of credit institutions in the Information and
Reporting Regime promulgated together with the State Bank Governor’s Decision
No.516/2000/QD-NHNN1 of December 18, 2000 shall cease to be effective.
Article 3.- The
director of the Office, the director of the Accountancy-Finance Department, the
director of the Banking Information Technology Department, the heads of the
concerned units attached to the State Bank, the directors of the State Bank’s
branches in the provinces and centrally-run cities, the chairmen of the
managing boards and general directors (directors) of credit institutions shall
have to implement this Decision.
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FOR THE STATE BANK
GOVERNOR
DEPUTY GOVERNOR
Vu Thi Lien
FINANCIAL
REPORT REGIME APPLICABLE TO CREDIT INSTITUTIONS
(Promulgated
together with the State Bank Governor’s Decision No. 1145/2002/QD-NHNN of
October 18, 2002)
Part one
GENERAL
PROVISIONS
Article 1.- Scope and
objects of application
1. Financial reports of credit institutions
(hereinafter referred to as financial reports for short) are general accounting
reports made according to the accounting standards and regimes applicable to
credit institutions.
Professional operation reports, statistical
reports and other reports in service of administration and management of
activities of credit institutions (including administration accounting reports)
shall not be subject to this Regime.
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Article 2.- Bases and
principles for making financial reports
1. Financial reports shall be made on the
basis of figures of accounts inside and outside the accounting balance sheet strictly
according to the nature and content of accounts defined in the current system
of book-keeping accounts of credit institutions.
2. Financial reports must promptly,
completely, accurately, truthfully and objectively reflect figures and
situation of operations of credit institutions. For a number of financial
report forms accompanied by explanations, the explained matters must be
presented clearly and fully.
3. The general directors (directors) of
credit institutions shall be responsible for the accuracy, completeness and
truthfulness of the contents of their own units financial reports.
Article 3.- Forms of
financial reports
Financial reports are presented in form of
documents or data files on information carriers (magnetic tapes, discs, etc.)
or transmitted via computer networks. Financial reports in both forms of
documents and data files on information carriers or transmitted via computer
networks must be consistent and match each other.
Article 4.- Sending
and publicization of financial reports
1. Credit institutions shall have to send
their financial reports to the State Bank strictly according to the procedures
and deadlines prescribed in Articles 7 and 8 of this Regime.
2. Credit institutions shall have to send
their financial reports to the relevant State management agencies according to
the State’s current regulations.
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Article 5.- Archival
of financial reports
Written financial reports must be preserved
and archived according to the current regulations on archival of accounting
documents.
Part two
SPECIFIC
PROVISIONS
Article 6.- Contents
of the financial report system
1. The financial report system is composed of
the following five forms:
No.
Signs
Names of forms
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1
F 01/TCTD
Book-keeping
account balance sheet
Monthly, annual
2
F 02/TCTD
Accounting balance
sheet
Quarterly, annual
3
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Business result
report
Quarterly, annual
4
F 04/TCTD
Cash flow report
Annual
5
F 05/TCTD
Financial report
explanation
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2. The Central Credit Fund shall make the
book-keeping account balance sheet (monthly, annual), annual accounting balance
sheet, profit distribution report and financial report explanation (the
grassroots people’s credit funds shall only make book-keeping account balance
sheets and profit distribution reports).
3. The contents and methods of calculating
norms on each financial report are specified in the forms enclosed with this
Regime (not printed herein).
Article 7.- The time
limit for making and sending financial reports
Credit institutions shall have to comply with
the time limit for making and sending financial reports to the State Bank,
which are prescribed as follows:
1. For monthly financial reports:
- For grassroots people’s credit funds, the
Central Credit Fund and its branches: The deadline for sending the financial
report of a month shall be the 5th day of the following month.
- For other credit institutions: The deadline
for sending the financial report of a month shall be the 10th day of the
following month.
2. For quarterly financial reports:
- For credit institutions: The deadline for
sending the financial report of a quarter shall be the 20th day of the first
month of the following quarter at the latest.
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- For grassroots people’s credit funds, the
Central Credit Fund and its branches: The deadline for sending the financial
report of a year shall be March 31 of the following year.
- For other credit institutions: The deadline
for sending the financial report of a year shall be January 20 of the following
year.
If the last day of the time limit for sending
financial reports falls on a holiday, new year festival or weekend, such
financial reports shall be sent on the working day following such holiday, new
year festival or weekend.
Article 8.-
Procedures for sending financial reports
1. Procedures for sending financial reports
to the State Bank:
a/ In the provinces and centrally-run cities:
- Transaction bureaus of credit institutions,
branches of credit institutions (including subsidiaries of foreign banks
branches not yet transformed into foreign banks branches) shall send financial
reports in written form and, at the same time transmit them via computer
networks (or send floppy disks containing files thereof) to the State Bank’s
branches in the provinces or centrally-run cities (where they are
headquartered) within the time limit prescribed for each type of financial
report.
- The State-run and people’s joint-stock
credit institutions, cooperative credit institutions (other than people’s
credit funds), joint-venture credit institutions, foreign banks branches in
Vietnam, non-bank credit institutions with 100% foreign capital operating in
Vietnam shall sum up figures of the entire system and send financial reports in
written form, and at the same time transmit them via computer networks to the
State Bank’s branches in the provinces and centrally-run cities (where they are
headquartered) within the prescribed time limits.
- For cooperative credit funds being people’s
credit funds:
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+ In cases where the grassroots people’s
credit funds send their financial reports in writing, the sections for general
affairs and management of credit institutions (or sections for financial
management of credit institutions) shall have to input those reports into
computers, then send their files to informatics sections (teams, divisions) for
subsequent transmission to the Department for Cooperative Credit Institutions
through the Banking Information Technology Department.
b/ At the central level
- Periodically and within the prescribed time
limits, the State-run credit institutions shall sum up figures of the entire
system and send to the State Bank (the Bank Inspectorate) their financial
reports in writing, and at the same time transmit them via computer networks
(or send on floppy disks) to the Banking Information Technology Department.
The Bank Inspectorate shall duplicate the
written financial reports received from the State-run credit institutions and
send copies thereof to the Accountancy-Finance Department.
- Periodically and within the prescribed time
limits, the Central People’s Credit Fund shall sum up figures supplied by its
head office and branches, and send its financial reports in writing to the
State Bank (the Department for Cooperative Credit Institutions), and at the
same time transmit them via the computer network (or send on floppy disks) to
the Banking Information Technology Department.
2. The procedures for sending financial
reports within a credit institution shall be prescribed and guided by the
general director (director) of such credit institution.
Article 9.-
Responsibilities of credit institutions
Credit institutions, including their
transaction bureaus, branches, representative offices and attached units
applying the system of credit institutions book-keeping accounts shall have to:
1. Make and send fully and promptly their
financial reports according to the provisions of this Regime.
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3. Encrypt, keep secret and transmit (send
out) financial reports in form of data files on information carriers or via
computer networks in strict compliance with the State Bank’s current
regulations on transmission and reception of information and reports via
networks or on magnetic tapes and disks.
4. Upon receiving the report-receiving units
inquiries about erroneous financial reports, review and re-check such financial
reports and, if errors are found, promptly correct them by canceling erroneous
reports, and then make and send correct ones to the report-receiving units,
enclosed with answers to such inquiries inscribed with "errors
corrected". In cases where they detect by themselves errors in their
financial reports, they shall have to correct them as guided above.
Article 10.-
Responsibilities of the units attached to the State Bank
1. The State Bank’s branches in the provinces
and centrally-run cities shall have to:
a/ Act as receivers of financial reports in
written form and in data files via communication networks of credit
institutions in their respective localities; inspect the numerical accuracy of
the financial reports. Particularly for book-keeping account balance sheets,
the comparison of the balance at the beginning of the reporting period with
that at the end of the preceding period must be made to ensure consistency and
truthfulness.
b/ After receiving, examining and comparing
financial reports according to the regulations, if such financial reports are
error-free, promptly process and transmit them to the Banking Information
Technology Department. If errors are detected, request the reporting units to
check, correct and re-transmit the financial reports for further transmission
according to the regulations.
c/ Exploit figures and situations supplied in
financial reports to serve the performance of tasks and exercise of powers
provided for by the State Bank Governor; manage and archive written financial
reports.
2. The Banking Information Technology
Department shall have to:
a/ Act as a coordinator to organize and
receive financial reports transmitted by credit institutions, the State Bank�s
branches in the provinces and centrally-run cities via computer networks (or
sent on floppy disks); organize the safe and confidential archival of financial
reports data.
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c/ Guide credit institutions, the State
Bank’s branches in the provinces and centrally-run cities and the departments
and functional units attached to the State Bank in carrying out the
transmission, reception and exploitation of financial reports data on the
computer networks according to the regulations.
d/ Ensure the uninterrupted, prompt,
accurate, safe and confidential transmission of information.
3. The Accountancy-Finance Department shall
have to guide the implementation of this Regime.
4. Basing themselves on their respective
functions and tasks prescribed by the State Bank Governor, the departments and
concerned units attached to the State Bank shall register with the Banking
Information Technology Department for access to on-line financial reports
according to their specific demands and shall be responsible for managing and
using them within their respective units.
Part three
IMPLEMENTATION
PROVISIONS
Article 11.- The
amendment and supplement to this Regime shall be decided by the State Bank
Governor.
SYSTEM OF FINANCIAL STATEMENTS FORMS
OF CREDIT INSTITUTIONS
(issued
in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002
of the Governor of the State Bank of Vietnam)
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2. The balance sheet
3. Profits/Losses statement
4. The cash flow statement
5. Notes to the financial statement
NAME OF UNIT............
Form
No. F01/TCTD
Issued in
conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of
the Governor of the State Bank
THE
STATEMENT OF ACCOUNTS
Month....year....
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Unit: VND
Name of account
Number of account
Beginning balance
Turnover in the period
Closing balance
Debit
Credit
Debit
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Debit
Credit
1
2
3
4
5
6
7
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Total
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B. OFF - BALANCE
SHEET ACCOUNTS
Name of account
Number of account
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Turnover in the period
Closing balance
Import
Export
1
2
3
4
5
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Total
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Date:....................
Drawer
(Sign,
full name)
Chief Accountant
(The
Head of Accounting Division)
(Sign, full name)
General Director
(Director)
(Sign, full name, seal)
THE WAY TO PREPARE
THE STATEMENT OF ACCOUNTS
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The statement of accounts is a consolidated
financial statement that represents the operating turnovers, the beginning
balance, closing balance of all accounts from level III to level I in the same
reporting period. The statement of accounts shall be made monthly, annually.
The data in the statement of accounts shall
be the basis for the examination of book entries in the consolidated accounting
book, at the same time, for the reconciliation and verification of the data of
other financial statements.
2. The statement of accounts shall be made for
the on and off balance sheet accounts. Based on the detailed statement of
accounts, the statement of accounts up to level III shall be prepared monthly
(or annually).
Following provisions shall be taken into
account when the statement of accounts is prepared:
- If balances of level III accounts exceed
the debit and credit balance, those in the statement of account shall be
preserved and not be set off.
- The total debit turnover in the period must
be equal to the total credit turnover in the same period: The total debit
balance at the beginning of a period must be equal to the total credit balance
in the beginning of the same period; The total debit balance at the end of a
period must be equal to the total credit balance at the end of the same period.
- For the annual statement of accounts: the
turnover in the period must be equal to turnover in 12 months of 12
monthly-accrued statement of accounts.
NAME OF UNIT
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THE
BALANCE SHEET
Quarter
(or year)....
Unit: VND
This period
Previous period
The way to derive
data from the statement of accounts
1
2
3
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I. Cash in vault
Debit balance 101, 102, 103, 104, 105
II. Deposits at the State Bank
Debit balance 111, 112
III. Deposits at domestic and foreign
credit institutions
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Debit balance 122, 131, 132
IV. Funds financed and entrusted for
investment
- Lending to other credit institutions
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- Provision for receivables difficult to
collect (***)
Debit balance 209
V. Lending to domestic economic
organizations, individuals
- Lending to domestic economic
organizations, individuals
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Debit balance 211, 212, 213, 214, 215, 216,
221, 222, 231, 232, 241, 242, 251, 252, 253, 254, 255, 256, 261, 268, 271,
272, 273, 274, 275, 28, 29
- Provision for receivables difficult to
collect (***)
Credit balance 219, 229, 239, 249, 259,
269, 279
VI. Investment amounts
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1. Investment in securities
- Investment in securities
Debit balance 115, 116, 123, 133
- Provision for price devaluation of
securities (***)
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Credit balance 119, 129, 139
2. Capital contribution and share
acquisition
Debit balance 134, 135
VII. Assets
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1. Fixed assets
- Original cost
Debit balance 301, 302, 303
- Accumulated depreciation (***)
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Credit balance 305
2. Other assets
Debit balance difference 31 (if Debit
balance > Credit balance)
VIII. Other assets
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1. Receivables
Debit balance 32, 36, 37, 463 (if occurring
Debit balance)
2. Accrued interests expected to be
collected
Debit balance 117, 127, 137, 207, 217, 227,
237, 247, 257, 277
3. Other assets.
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Debit balance 233, 234, Debit balance 468
(if occurring Debit balance 50, 51, 52, 56 (if Debit balance > Credit
balance) Debit balance difference 63 (if Debit balance > Credit balance).
4. Provision for other risks (***)
Credit balance 591, 592
Total assets
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sources
I. Deposits of the State Treasury and other
credit institutions
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1. Deposits of the State Treasury
2. Deposits of other credit institutions
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II. Borrowings from the State Bank, other
credit institutions
Credit balance 411, 412, 421
1. Borrowings from the State Bank
Credit balance 403, 404
2. Borrowings from domestic credit
institutions
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Credit balance 414, 415
3. Borrowings from foreign credit
institutions
Credit balance 422
4 Funds received for cofinancing lending
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III. Deposits of economic organizations and
individuals
Credit balance 431, 432, 433, 434, 435, 436
IV. Financing and investment funds under
trust
Credit balance 451, 452
V. Issue of valuable papers
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Credit balance 441, 442
VI. Other liabilities
1. Payables
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2. Accrued interests expected to be paid
Credit balance 407, 417, 427, 437, 447
3. Other liabilities
Credit balance 492, 495, 499, Credit
balance difference 50, 51, 52, 56 ( if Credit balance > Debit balance)
VII. Capital and other sources of funds
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1. Capital of credit institutions
- Charter capital
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- Investment in capital construction
Credit balance 602
- Other capital
Credit balance 609
2. Funds of credit institutions
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Credit balance 61
3. Profits/Losses of previous year
Credit balance difference (in case where
Debit balance > Credit balance, the data of this item shall be presented
by negative number)
4. Profits/Losses of current year
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Debit balance of 8 category subtracts
credit balance of 7 category (if Debit balance > Credit balance and the
data of this item shall be presented by negative number)
Total sources
Note: Items with star mark (***), the data
are presented with negative number (-)
items in the off balance sheet accounts
Item
This period
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The way to devire
data from the statement of accounts
1
2
3
4
1. Guarantee issued for customers
Remaining amount of account 921
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Remaining amount of account 923
3. Financing commitment to customers
Remaining amount of account 925
4. Financial leased assets being managed in
the company
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Remaining amount of account 951
5. Financial leased assets being used by
customers
Remaining amount of account 952
Date:..............................
Drawer
(Sign, full name)
Chief Accountant
(Sign, full name)
General Director
(Director)
(Sign, full name, seal)
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THE WAY TO PREPARE
THE BALANCE SHEET
1. The nature and purpose of the balance
sheet:
The balance sheet of credit institutions is a
consolidated financial statement that reflects generally the value of all
existing assets and sources creating those assets of credit institutions at the
determined time. The data in the balance sheet represents the value of all
existing assets by their structur and sources creating those assets. Then the
financial situation of credit institutions shall be commented, valued generally
at the reporting time.
2 The structure of the balance sheet:
The balance sheet shall be divided in 02
parts: Assets and Sources.
Assets reflect the value of all existing
assets of credit institutions at the reporting time by their structure and
their form of existence in the process of business activities of credit
institutions.
Sources reflect the sources that have created
the existing assets of credit institutions at the reporting time.
3. Database for the preparation of the
balance sheet:
- Based on the data in the detailed
accounting books and Ledges
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4. Contents and method for calculating and
presenting items in the balance sheet in accordance with stipulated form.
NAME OF UNIT
Form
No. F03/TCTD
Issued in conjunction with the Decision No.
1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank
PROFITS/LOSSES
STATEMENT
Quarter (or year)....
Part I – Profits, losses
Items
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Previous quarter
Accrued from the
beginning of a year
The way to devire
data from the statement of accounts
1
2
3
4
5
I. Receipt from interests
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1. Receipt from lending interests
Credit balance 701
2. Receipt from deposit interests
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Credit balance 711
3. Receipt from capital contribution,
acquisition of shares
Credit balance 721
4. Receipt from finance leasing activities
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Credit balance 703
5. Other Receipt for credit activities
Credit balance 709
Total interests collection and interests
like incomes
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S
(1 ¸5)
II. Payment of interests
1. Payment of deposit interests
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Debit balance 801
2. Payment of lending interests
Debit balance 802
3. Payment of interests of issuing valuable
papers
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Debit balance 803
Total payment of interests
S
(1 ¸3)
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III. Income from interests (net interest
incomes)
I-II
IV- Extra incomes
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1. Income from guarantee activities
Credit balance 702
2. Income from payment service fees
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Credit balance 712
3. Income from treasury service fees
Credit balance 713
4. Income from activities in the open market
operations
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Credit balance 722
5. Interests from foreign exchange business
If Credit balance 723 > Debit balance
822
6. Income from trust and agent activities
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Credit balance 724
7. Income from other services
Credit balance 725, 726, 729
8. Inregular income
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Credit balance 79
Total extra-income
S
(1 ¸8)
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V. Extra expenditure
1. Other expenditure on funds mobilization
activities
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Debit balance 809
2. Expenditure on treasury and payment service
Debit balance 811, 812, 813, 819
3. Expenditure on the money market
participation
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Debit balance 821
4. Losses from foreign exchange business
If Debit balance 822 > Credit balance
723
5. Expenditure on other activities
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Debit balance 829
6. Tax payment
Debit balance 831
7. Payment of other tax and fees
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Debit balance 832
8. Expenditure on employment
Debit balance 84
9.Expenditure on administration and
material
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Debit balance 85
10. Expenditure on depreciation of fixed
assets
Debit balance 861
11. Other expenditures on assets
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Debit balance 862, 863, 864, 865, 866
12. Expenditure for provision
Debit balance 872
13.Payment of insurance, insurance for
deposits of customers, insured deposits
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Debit balance 873, 875
14. Contingent expenditure
Debit balance 89
Total extra expenditure
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S
(1 ¸14)
VI. Net extra income
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IV-V
VII. Pre-tax income
III+VI
VIII. Enterprises income tax
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IX. Income after tax
VII-VIII
Part II. Performance of obligations to the
State Budget
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Items
Amounts payable at the beginning of period
Amounts arisen in current period
Accrued from the beginning of period
Amounts payable at the end of period
Payable
Paid
Payable
Paid
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1. VAT
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2. Excise tax
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3. Import-export taxes
4. Profit taxes
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5. Taxes on capital
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6.Natural resource taxes
7. Land & housing taxes
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8. Land rental
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9. Other taxes
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1. Extra collections
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2. Duties
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3. Other obligations
Credit institutions shall prepare this form
in accordance with current guidance of the Ministry of Finance and General
Department of Taxation.
Date:..............................
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Chief Accountant
(Head of Accounting Division)
(Sign, full name)
General Director
(Director)
(Sign, full name, seal)
THE WAY TO PREPARE
PROFITS/LOSSES STATEMENT
1.The profits/losses statement is a financial
statement that generally reflects performance and business results in one
accounting period and forms the basis for the examination, following up
performance of financial receipt and payment plan of the reporting unit.
2. The structure of the profits/losses
statement:
The consolidated profits/losses statement
includes 02 parts:
Part I. "Profits, Losses", which
reflecs the performance and result of business activities of credit
institutions.
Part II. "Performance of obligations to
the State Budget", which reflects the performance of obligations such as
taxes, fees and charges and other payables to the State.
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- The profit and loss statement of the
previous period.
- The credit balance at the end of the
reporting period in accounting books of accounts of category 7 “Receipts” and
the debit balance at the end of the reporting period on accounting books of
accounts of category 8 “Expenditures”.
4. Contents and mode of preparation of
items/criteria in the profit and loss statement: The data in column 4 (part I)
shall be the accrued amount from the beginning of the year in respect of
quarter statement and the realized amounts of the year in respect of annual
statement.
UNIT: ........................
Form
No. F04/TCTD
issued
in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002
of the Governor of the State Bank
THE CASH
FLOW STATEMENT
(under
direct method)
Items
Code
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Previous period
The way to derive
data
1
2
3
4
I- Cash flow from operating activities
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1- Net profit before taxs
01
from the profits/losses statement
Adjustment;
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- Fixed asset depreciation
02
The current year's balance of account 861
or the diffirence between the debit balance at the end of reporting period
and the debit balance at the begining of reporting period of the account 861
- Provisions
03
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The diffirence between the credit balance at
the end of period and the credit balance at the begining of period of
provision accounts 119, 129,139, 209, 219...
- Profit, loss due to liquidation of fixed
assets
04
Income from sale of fix assets after the
deduction of remaining value of fixed assets when the liquidation. The target
of profit will be subtracted if there is any profit, or added if there is any
loss
- Profit, loss due to assets revaluation
05
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Based on the detailed book of account 63
“Difference in assets revaluation”, the profis (loss) due to assets
revaluation in the period shall be substracted if there is a profit or added
if there is a loss before transferring into account: income/expenses
- Profit, loss on sale of securities
06
The difference between actual receipts and
the book value of securities in reporting period
- Interests income from investment in
securities
07
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interests to be earned when securities
become mature in the reporting period
- Profit, loss from investment in other
entities (capital contribution, shares acquisition)
08
The difference between earnings from sale
of investment in other units and their book value; interests income from
capital contribution, shares purchase. The before tax profit will be
sustracted if there is a profit, or added if there is a loss.
- Other adjustments
09
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Use to adjust data for other
profits/losses, which are not subject to operating activities.
2- Operating profits before the change of
assets and liabilities
10
∑ (1÷ 09)
(Increase)/Decrease in operating assets
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- (Increase)/Decrease in deposits at other
credit institutions
11
The difference between the debit balance at
the end of period and the debit balance at the begining of period of accounts
122, 131, 132; except for matured deposits with the term of less than 90 days
from the date of preparing report.
- (Increase)/Decrease in lending to other
credit institutions
12
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The difference between the data of this
period and the data of previous period of target “Lending to other credit
institutions” in the balance sheet.
- (Increase)/Decrease in lending to
customers
13
The difference between the data of this
period and the data of previous period of target “Lending to domestic
economic organizations, individuals” in the balance sheet.
- (Increase)/Decrease in interests to be
receivable
14
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The difference between the data of this
period and the data of previous period of target “Accrued interests expected
to be collected ” in the balance sheet.
- (Increase)/Decrease in other operating
assets
15
The difference between the data of this
period and the data of previous period of three targets “Other assets”,
“Receivables” and “Other credit assets” in the balance sheet.
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(Increase)/Decrease in operating
liabilities
- (Increase)/Decrease in deposits of other
credit institutions
16
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The difference between the data of this
period and the data of previous period of two targets “Deposits of the State
Treasury” an “Deposits of other credit institution” in the balance sheet.
- (Increase)/Decrease in deposits of
customers
17
The difference between the data of this
period and the data of previous period of target “Deposits of economic
organizations, people” in the balance sheet.
- (Increase)/Decrease in interests expected
to be paid
18
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The difference between the data of this
period and the data of previous period of target “Accrued interests expected
to be paid” in the balance sheet.
- (Increase)/Decrease in issuance of
valuable paper
19
The difference between the data of this
period and the data of previous period of target “Issue of valuable papers”
in the balance sheet.
- (Increase)/Decrease in borrowings from
the State Bank
20
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The difference between the data of this
period and the data of previous period of target “Borrowings from the State
Bank” in the balance sheet.
- (Increase)/Decrease in borrowings from
domestic and foreign credit institutions
21
The difference between the data of this
period and the data of previous period of two targets “Borrowings from
domestic credit institutions” and “Borrowings from foreign credit
institutions” in the balance sheet.
- (Increase)/Decrease in funds entrusted
for investment
22
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The difference between the data of this
period and the data of previous period of target “Funds entrusted in
investment” in the balance sheet.
- (Increase)/Decrease in funds received for
co-financing
23
The difference between the data of this
period and the data of previous period of target “Funds received for co-financing”
in the balance sheet. “
- (Increase)/Decrease of performing debts
24
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The difference between the data of this
period and the data of previous period of two targets “Payables” and other
liabilities” in the balance sheet.
3- Net cash from operating activities
before the enterprises income tax
30
∑ (10 ÷ 24)
- Enterprises income tax that have been
paid
31
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Based on amounts of enterprise income tax
which have been paid in the period.
- Expenses from Funds of credit
institutions
32
Based on amounts which have been paid from
Funds of credit institutions.
4- Net cash flow from business activities
40
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∑ (30 ÷ 32)
II- Net cash flow from investment
activitiws
- Buying fixed assets at the original price
41
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Amounts that have been paid in the period
for buying fixed assets (at the original price)
- Income from sale, liquidation of fixed
assets
42
Amounts that have been received from sale,
liquidation of fixed assets.
- Buying securities
43
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Amounts that have been paid in the period
for buying securities: This data shall base on the debit arisen in the period
of accounts 115, 116, 123, 133
- Income from sale of securities
44
Amounts that have been collected from sale
of securities
- Interests income from investment in
securities
45
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Amounts collected from interests enjoyable
when securities come to due date in reporting period.
- Funds contributed to Joint-venture,
shares purchase
46
Amounts, which have been paid in the period
for funds contribution, shares purchase: This target data shall base on the
debit balance arisen in the period of accounts 134, 135.
- Income from JV funds contribution, shares
purchase
47
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Amounts,which have been earned from funds
contribution, shares purchase.
- Interests income from funds contribution,
shares purchase
48
The balance in the year of account 721 (the
difference between the credit balance at the end of period and the credit
balance of the begining of period of account 721)
- Other investment activities
49
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Amounts, which have been collected from or
paid for other investment activities of units in the period.
Net cash flow from investment activities
50
∑ (41 ÷49)
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III- Cash flow from finance activities
- (Increase)/Decrease in voting shares
51
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Amounts which have been collected or paid
in the period by increase or decrease of voting shares.
- Profits that have been paid to investors,
who have invested in credit institutions
52
Amounts which have been paid as profits to
joint-venture parties, shareholders.
- Other finance activities
53
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Amounts which have been received from or
paid for other finance activities of units in the period.
Net cash flow from finance activities
60
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∑ (51 ÷ 53)
IV- Net cash flow in the period
70
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∑ (40+ 50+ 60), which shall be equal to the
difference between the targets with codes 90 and 80
V- Cash and cash equivalent at the begining
of period
80
The target “Cash and cash equivalent at the
end of period” in the cash flow statement of previous period
VI- Cash and cash equivalent at the end of
period
90
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This period's data of two targets: “Cash in
vault” ; “Deposits at the State Bank” in the balance sheet added by amounts
“deposits at other credit institutions”; with demand deposits and deposits
with term to maturity of less than 90 days from the date of preparing report.
Note: If the data is a negative number that
shall be stated in form between brackets: (***).
................,
Date:..................
Drawer
(Sign, name)
Chief Accountant
(Sign, name)
General Directors
(Directors)
(Sign, name, seal)
METHOD OF PREPARING
THE CASH FLOW STATEMENT
(under
indirect method)
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The cash flow statement is the consolidated
financial statement reflecting the formation and use of cash arising in the
reporting period of the Credit Institution through which the user can assess
the ability to create cash, changes of net assets of the Credit Institution,
financial structure, the liquidity of the Credit Institution and estimate and
predict the cash flow of the next period.
II. CONTENT AND METHOD OF PREPARING THE CASH
FLOW STATEMENT:
1. Contents: the cash flow statement shall
include 3 parts:
- Cash flow from business activities;
- Cash flow from investment activities;
- Cash flow from financial activities.
* Cash flow from business activities reflects
the total cash flow received and expensed that directly relate to business
activities of the Credit Institution (which are main activities generating
revenues, and which are not financial or investment activities).
* Cash flow from investment activities
reflects the total cash flow received and expensed that directly relate to
investment activities of the Credit Institution such as the purchase or sale of
long-term assets and other investments, which do not include cash and
cash-equivalents.
* Cash flow from financial activities
reflects the total cash flow received and expensed that directly relate to financial
activities of the Credit Institution such as capital contribution, receipt of
join venture capital, etc.
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2.1. General principles: the cash flow
statement shall be prepared under the indirect method by adjustment of pre-tax
profits arising from business activities in order to separate them from the
influence of operations where cash are not directly collected or expensed,
which have made income increased or decreased, to exclude profits arisen,
losses incurred from investment activities and financial activities, which have
already been charged to pre-tax profits, to adjust several items of operating
assets and liabilities.
2.2. Bases for preparation: the cash flow
statement shall be prepared on the following bases:
- The profit and loss statement;
- The balance sheet;
- Other documents (such as the detailed
accounting book, the report on contribution, depreciation, detailed documents
on purchase and sale of fixed assets, payment of loan interests, etc.)
2.3. Method of preparation of detailed items:
Part I- Cash flow from business activities
Pre-tax profits (code No. 01):
This item shall derive from the profit and
loss statement. If data in this item is negative (loss), it shall be recorded in
the parenthesis: (***)
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- Depreciation of fixed assets (code No. 02):
Data of this item shall be prepared on the basis of the balance in the
reporting period of the Account 861 or the Difference between the closing debit
balance and the opening debit balance of the reporting period of the Account
861. This data shall be added to the item "Pre-tax profits".
- Provisions (code No. 03): data to be
recorded in this item shall be prepared on the basis of total difference
between the closing balance and the beginning balance of Provisions Accounts:
119, 129, 139, 209, 219, etc. Data of this item shall be added to data of the
item "Pre-tax profits" if the closing balance is greater than the
beginning balance and shall be substracted from data of the item "Pre-tax
profits" if the closing balance is smaller than the beginning balance and
shall be recorded as a negative figure in the parenthesis: (***).
- Profits, losses from liquidation of fixed
assets (code No. 04): Data of this item shall be based on receipts from sale,
liquidation of fixed assets substracted (-) by the remaining value of fixed
assets upon liquidation. Data of this item shall be substracted from the item
"Pre-tax profits", and recorded as a negative figure in parenthesis:
(***) ,if there is ar profis or added to that item if there is a loss.
- Profits, losses from reassessment of assets
and foreign currency translation (code No. 05): Data of this item shall be
prepared on the basis of the detailed accounting book of the Account 63
"difference from assets revaluation", the profit (loss) from assets
valuation in the reporting period shall, before being transferred into the
Account income/expense, be substracted from data of the item "Pre-tax
income" and recorded as a negative figure in parenthesis: (***), if there
is a profit or added to that item if there is a loss.
- Profits, losses from the sale of securities
(code No. 06): Data of this item shall be prepared on the basis of actual
receipts and the book value of securities in the reporting period. Data of this
item shall be substracted from data of the item "Pre-tax income" and
recorded as a negative figure in parenthesis: (***) if there is a profit or
added to that item, if there is a loss.
- Interests gained from securities investment
(code No. 07): the amount of interests to be enjoyed at the maturity of
securities in the reporting period.
- Profits, losses from investment in other
units (code No. 08): Data of this item shall be prepared on the basis of
difference between the amount received upon sale of the investment in other
units and its book value book; interests received in the period from
contributions to join venture, shares purchase. Data of this item shall be
subtracted from data of the item "Pre-tax income" and recorded as a negative
figure in parenthesis: (***), if there is a profit or added to that item if
there is a losss.
- Other adjustments (code No. 09): shall be
used to adjust data of other profits, losses not arising from business
activities.
Business profits in face of changes of assets
and performing debts (code No. 10):
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This item shall be prepared on the basis of
pre-tax profit with the addition (or subtraction) of following adjustments:
- (Increase)/decrease of operating assets:
data of items in this part shall be determined on the basis of the difference
of data of corresponding items in current and previous periods of the Balance
sheet and be substracted from data of the item "Business profit in face
changes of assets and performing debts" and recorded as a negative figure
in parenthesis: (***) if there is an increase (current amount > previous
amount), or added to that item if there is a decrease (current amount < previous
amount). Details as follows:
+ (Increase)/Decrease of deposits in other
credit institutions (code No. 11): Data of this item shall be prepared on the
basis of the difference between data of the item "Deposits at credit
institutions in the country and abroad" of the Balance sheet in current
and previous periods subtracted by deposits with term to maturity of under 90
days from the date of preparing the report.
+ (Increase)/Decrease of loans to other
credit institutions (code No. 12): Data of this item shall be based on the
difference between the amounts of current and previous periods of the item
"Loans to other credit institutions" in the Balance Sheet.
+ Increase)/Decrease of loans to customers
(code No. 13): Data of this item shall be based on the difference between the
amounts of current and previous periods "Loans to domestic economic
organizations, individuals" in the Balance Sheet.
+ Increase)/Decrease of expected collection
of interests (code No. 14): Data of this item shall be based on the difference
between the amounts of current and previous periods of the item "Expected
collection of accumulated interests" in the Balance Sheet.
+ (Increase)/Decrease of other operating
assets (code No. 15): Data of this item shall be based on the difference
between the amounts of current and previous periods of three items: "Other
assets", "Receivables" and "Other credit assets" in
the Balance Sheet.
- Increase/(Decrease) of performing debts:
data of items shall be determined on the basis of the difference between the amounts
of current and previous periods of corresponding items in the Balance Sheet and
added to data of the item "Business profits in face of assets and
performing debts", if there is an increase (current amount > previous
amount) and recorded as a negative figure in parenthesis: (***). Details as
follows:
+ Increase/(Decrease) of deposits of other
credit institutions (code No. 16): Data of this item shall be prepared on the
basis of the difference between the amounts of current and previous periods of
the two items "Deposits of the State Treasury" (if any) and
"Deposits of other credit institutions" in the Balance Sheet.
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+ Increase/(Decrease) of expected payment of
interests (code No. 18): Data of this item shall be prepared on the basis of
the difference between the amounts of current and previous periods of the item
"Expected payment of accumulated interests" in the Balance Sheet.
+ Increase/(Decrease) of issued valuable
papers (code No. 19): Data of this item shall be prepared on the basis of the
difference between the amounts of current and previous periods of the item
"Issue of valuable papers" in the Balance Sheet.
+ Increase/(Decrease) of borrowings from the
State Bank (code No. 20): Data of this item shall be prepared on the basis of
the difference between the amounts of current and previous periods of the item
"Borrowings from the State Bank" in the Balance Sheet.
+ Increase/(Decrease) of borrowings from
other credit institutions in the country and abroad (code No. 21): Data of this
item shall be prepared on the basis of the difference between the amounts of
current and previous periods of the two items "Borrowing from domestic
credit institutions" and "Borrowing from credit institutions in
foreign countries" the Balance Sheet.
+ Increase/(Decrease) of Assistance Fund
entrusted for investment (code No. 22): Data of this item shall be prepared on
the basis of the difference between the amounts of current and previous periods
of the item "Assistance Fund entrusted for investment" in the Balance
Sheet.
+ Increase/(Decrease) of the receipt of
funds for co-financing (code No. 23): Data of this item shall be prepared on
the basis of the difference between the amounts of current and previous periods
of the item "Receipt of funds for co-financing" in the Balance Sheet.
+ Increase/(Decrease) of other operating
debts (code No. 24): Data of this item shall be prepared on the basis of the
difference between the amounts of current and previous periods of the two items
"Payables" and "Other Liabilities" in the Balance Sheet.
Net cash before enterprise income tax from
business activities (code No. 30): the item "Net cash before enterprise
income tax from business activities" reflects the difference between the
total receipts and expenses from business activities in the reporting period
(prior to the payment of enterprise income tax and expenditure from Funds by
the credit institution).
Data of this item shall be calculated by
summing up data of items of code No. 10 to code No. 24. In case where data in
this item is negative, it shall be recorded in parenthesis (***).
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- Expenditure from Funds of the credit
institution (code No. 32) shall be based on the amount expensed from Funds of
the credit institution in the period.
Net cash flow from business activities (code
No. 40): the item "Net cash flow from business activities" reflects
the net cash derived from business activities.
Data of this item shall be calculated by
summing up data of items of code No. 30 to code No. 32. If data of this item is
negative, it shall be recorded in parenthesis (***).
Part II- Cash flow from investment
activities:
- Purchase of fixed assets at original costs
(code No. 41): Data of this item shall be prepared on the amount of cash
expensed in the period to procure fixed assets (at original costs) and shall be
recorded as negative figures in parenthesis (***).
- Receipts from sale, liquidation of fixed
assets (code No. 42): Data of this item shall be prepared on the basis of
amounts collected by the unit from liquidation, disposal of fixed assets in the
period.
- Amounts for purchase of securities (code
No. 43): Data of this item shall be prepared on the basis of the amounts used
to buy securities. This data shall derive from arising debits of Accounts 115,
116, 123, 133 and shall be recorded as negative figures in parenthesis (***).
- Contribution to joint venture, purchase of
shares (code No. 46): Data of this item shall be based on amounts expensed in
the period for contribution to joint venture, purchase of shares. This data
shall be based on arising debits arising of Accounts 134, 135 and shall be
recorded as negative figures in parenthesis (***).
- Amounts collected from contributions to
joint venture, purchase of shares (code No. 47): Data of this item shall be
prepared on the basis of amounts that the unit collect from contributions to
join venture, purchase of shares.
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- Other investment activities (code No. 49):
Data of this item shall be based on the receipts or expenditures in the period
for other investment activities of the unit.
Net cash flow from investment activities
(code No. 50):
The item " Net cash flow from investment
activities" reflects the difference between the total receipts and total
expenses from investment activities in the reporting period.
Data of this item shall be summed up from
items of code No. 41 to code No. 49. If this data is negative, it shall be
recorded in parenthesis (***).
Part III- Cash flow from financial
activities:
- Increase/(Decrease) of share capital (code
No. 51): Data of this item shall be prepared on the basis of amounts received
in the period from sale of shares or the payment of shares made to parties of
the joint venture, share holders.
- Interests paid to investors of the credit
institution (code No. 52): this item shall be prepared on the total payments of
interests to parties of the joint venture, shareholders.
- Other financial activities (code No. 53):
data of this item shall reflect the amount paid or received by the unit in the
period for other financial activities of the unit.
Net cash flow from financial activities (code
No. 60)
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Data of this item shall be calculated by
summing up items of code No. 51 to code No. 53. If this data is negative, it
shall be recorded in parenthesis (***).
Net cash flow in the period (code No. 70)
The item "Net cash flow in the
period" shall reflect the difference between the total receipts from and
expenses for all activities in the reporting period.
Data of this item shall be the sum of items
in Part I + Part II + Part III (code No. 70 = code No. 40 + code No. 50 + code
No. 60)
If this data is negative, it shall be
recorded in parenthesis (***).
Data of this item must be equal to the
difference between the items with code No. 90 and code No. 80 (corresponding to
the increase/(decrease) of the item "cash and cash equivalent"
between the beginning and the end of the reporting period).
Cash and cash equivalent at the beginning of
the period (code No. 80):
Data of this item shall be prepared on the
basis of the item: "Cash and cash equivalent at the end of the
period" in the Cash Flow Statement of the previous period.
Cash and cashequivalent at the end of the
period (code No. 90):
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Supplemental interpretation of the cash flow
statement
Cash and cash equivalent shall be determined
on the basis of the current amount of cash (in vault, in transfer), balances of
checking accounts at the State Bank and other credit institutions comprising of
demand deposits and that with term to maturity of under 90 days from the date
of preparing the financial statements
Unit .............
Form
No. F05/TCTD
Issued
in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002
of the Governor of the State Bank
NOTES TO
THE FINANCIAL STATEMENT
Quarter............Year..........
I- BUSINESS CHARACTERISTICS OF CREDIT
INSTITUTIONS
1. Establishment and operation licence, the
term of validity:
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3. Members of the Board of Directors (Name,
position of each member)
4. Member of the Board of Management (Name,
position of each member)
5. Head office: Number of
branches:.......Number of subsidiaries:.......
6. Total of officers, staff.
II- SOME OPERATING ACTIVITIES OF CREDIT
INSTITUTIONS (UNIT: VND MILLION)
1. Increase, decrease of fixed assets
Items
Land
Housing, artichture
...
...
...
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Means of transport
Other fixed assets
Total
1. The original cost of fixed assets
...
...
...
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- The opening value
- Amounts increased in the period
...
...
...
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In which
...
...
...
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New purchases
New construction
...
...
...
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Other reasons
...
...
...
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- Amount decreased in the period
...
...
...
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Liquidation
...
...
...
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Sale
...
...
...
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Other reasons
- The closing value
...
...
...
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of which
...
...
...
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Not in use
Fully depreciated
...
...
...
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pending liquidation
...
...
...
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2. Depreciation value
...
...
...
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- Increase in the period
...
...
...
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- Decrease in the period
...
...
...
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- The closing value
3. Remaining value
...
...
...
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- The opening value
...
...
...
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- The closing value
2. Personnel income (annual)
...
...
...
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Planned
Actual
The ratio (%) of actual implementation
compared to the plan
I. Total officers, staff
II. Income of staff
...
...
...
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1. Total salaries
2. Bonus
...
...
...
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4. Average salaries
5. Average income
...
...
...
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3. Overdue debts of credit institutions
Items
Opening balance
Amounts arisent in the period
Closing balance
Deacrease
...
...
...
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I. Total outstanding debts
II. Overdue loans
...
...
...
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1. Overdue debts up to 180 days
2. Overdue debts from 181 to 360 days
...
...
...
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3. Debts difficult to collect
III. Overdue debts with secured assets
...
...
...
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IV. The ratio of overdue debts to total
outstanding
(Rounded to 02 digits after the comma)
4. Increase, decrease in the sources and use
of funds
Items
...
...
...
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Amounts arisen in the period
Closing balance
Increase
Decrease
Part A. Sources
...
...
...
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1. Deposits
...
...
...
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a- from economic organizations
...
...
...
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+ Deposits with term less than 12 months
...
...
...
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b- Savings deposits
...
...
...
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+ Deposits with term less than 12 months
...
...
...
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c- Other deposits
...
...
...
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a- Of economic organizations
...
...
...
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+ Deposits with term less than 12 months
...
...
...
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b- Savings deposits
...
...
...
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+ Deposits with term less than 12 months
...
...
...
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c- Other deposits
...
...
...
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2.1. Borrowing from the State Bank
...
...
...
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2.3. Borrowing from foreign credit
institutions
...
...
...
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3. Issue of valuable papers
...
...
...
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3.2. Medium, long-term (over 12 months)
...
...
...
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1. In VND
...
...
...
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III. Capital and funds
...
...
...
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1.1. Charter capital
...
...
...
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1.3. Other funds
...
...
...
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2.1. Reserve Fund to supplement the charter
capital
...
...
...
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2.3. Financial provision Fund
...
...
...
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IV. Other sources
...
...
...
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I. Cash and valuable papers
...
...
...
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2. Cash in foreign currencies, documents
denominated in foreign currencies
...
...
...
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II. Deposits
...
...
...
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1.1. Deposits in VND
...
...
...
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2. Deposits at domestic credit institutions
...
...
...
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2.2. Deposits in foreign currencies
...
...
...
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III. Investment in securities
...
...
...
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2. Investment in foreign securities
...
...
...
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IV. Capital contributed to Joint-venture
...
...
...
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2. In foreign currencies
...
...
...
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1. Lending to domestic credit institutions
...
...
...
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1.2. Lending in foreign currencies
...
...
...
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2.1 Lending in VND
...
...
...
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b. Medium and long term lending
...
...
...
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a. Short-term lending
...
...
...
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3. Discount operation, valuable papers
mortgage
...
...
...
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3.2. Mortgage of valuable papers
...
...
...
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4.1. Leasing in VND
...
...
...
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4.3. Investment in equipments of finance
leasing
...
...
...
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5.1. Payment on behalf of customers in VND
...
...
...
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6. Lending with entrusted funds
...
...
...
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6.2. Lending in foreign currencies
...
...
...
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8. Other lending
...
...
...
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8.2. Lending for debt payment
...
...
...
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8.4. Other lending
...
...
...
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10. Frozen debts
...
...
...
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1. The original price of fixed assets
...
...
...
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VII. Other use of funds
...
...
...
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Drawer
(Sign, full name)
Chief Accountant
(Sign, full name)
General Director
(Director)
(Sign, full name, seal)
Unit .............
Form
No. F06/TCTD
Issued
in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002
of the Governor of the State Bank
REPORT ON
THE RESULTS OF PROFITS DISTRIBUTION
Year.....
Unit: VND million
Items
...
...
...
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Actual implementation
Note
Amount
Proportion of net profits (%)
(A)
(1)
...
...
...
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(3)
(4)
I. The total incomes in the year
II. The total expenses in the year
III. Total profits before taxs (I-II)
IV. Payment of enterprise income tax
V. Net profits (III-IV):
1. Reserve Fund for supplementing the
charter capital (5%)
2. Compensation for previous year's loss
...
...
...
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4. Financial provision Fund
5. Financial developement Fund
6. Fund for redundancy payment
7. Bonus Fund
8. Walfare Fund
9. Payment of dividends
10. Other distributions
...
...
...
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...., Date........
Drawer
(Sign, full name)
Chief Accountant
(Sign, full name)
General Director
(Director)
(Sign, full name, seal)
THE WAY TO DERIVE THE
DATA:
- Colunm (1) The People Credit Funds shall
derive the data on the basis of business plan
- Colunm (2) The People Credit Funds shall
derive the actual data stated in appropriate accounting books
...
...
...
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- Section (II) Credit Funds shall devire the
debit balance in accounts of category 8 of the statement of accounts