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STATE
BANK OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence-freedom-happiness
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No.
522/2000/QD-NHNN2
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Hanoi,
December 20th , 2000
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DECISION
ON
THE SUPPLEMENT OF ACCOUNTS AND AMENDMENT OF SEVERAL PROVISIONS ON THE FOREIGN
CURRENCY ACCOUNTING IN THE SYSTEM OF ACCOUNTS OF CREDIT INSTITUTIONS
THE GOVERNOR OF THE STATE
BANK
Pursuant to the Law on the
Credit Institutions No. 02/1997/QH10 dated 12 December, 1997;
Pursuant to the Decree No. 15 CP dated 02 March, 1993 of the Government on the
assignment, authority and responsibility for the State management of the
ministries and ministry-level agencies;
Upon the proposal of the Director of the Accounting and Finance Department,
DECIDES
Article 1. To supplement
accounts and amend several provisions on the foreign currency accounting in the
System of accounts of credit institutions issued in conjunction with the
Decision No. 435/1998/QD-NHNN2 dated 25 December, 1998 of the Governor of the State
Bank as follows:
1. Supplement of following
accounts to the System of accounts of credit institutions:
a. Account No. 204: Funds
entrusted for lending
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Debit: - The amount transferred
to entrusted organizations for lending.
Credit: - The amount repaid by
entrusted organization.
Debit balance: - Reflecting the
amounts being transferred to entrusted organizations for lending.
Sub-accounts: - Sub-accounts
shall be opened for each entrusted organization
b. Account No. 315: Assets
managed and explored
This account is used to account
for the value(s) of pledged assets (determined in accordance with the
provisions of applicable laws on pledged assets) that have been handed over by
commercial banks to Assets Management Companies for their management and
exploration (when and if the Assets Management Company is permitted to use the
System of accounts of credit institutions).
Debit: - The value of assets
received.
Credit: - The Value of assets
returned
Debit balance: - Reflecting the
value of pledged assets being managed and explored by Assets Management
Company.
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c. Account No. 376:
Difference between the loan amount and the value of assets handed over to Assets
Management Company
This account is used to account
for the difference between the outstanding amount of the loan, the payment made
in lieu of customers and the value of the pledged assets that a commercial bank
has handed over to the Assets Management Company for its business
Debit: - The difference of the
outstanding loan amount over the value of the pledged assets that are handed
over to the Assets Management Company.
- Treatment of the credit
balance (if there is a credit balance in the account).
Credit: - The amount that has
been collected by the commercial bank.
- The debit balance that has
been treated and transferred to other appropriate accounts.
Debit balance: - reflecting the
amount that the commercial bank needs to recover.
Sub-accounts: - Sub-accounts
shall be opened for each organization, individual that has a payment relation
with the bank
The commercial bank must monitor
on its book the difference between each loan amount and the value of the asset
that is handed over.
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This account is used for the
accounting of the value of assets that the Assets Management Company has
received from the commercial bank for its management and exploration (When and
if the Assets Management Company is permitted to use the System of accounts of
credit institutions).
The accounting content of the
Account No. 476: counter- entries shall be made in relation to those on the
account No. 315 Assets received for management and exploration.
e. Account No. 3791: Value of
assets handed over to the Assets Management Company
This account is used to account
for the value of pledged assets the commercial bank has handed over to the
Assets Management Company for its business activity.
Debit: - The value of pledged
assets handed over to the Assets Management Company.
Credit: - Settlement of the
value of assets that have been handed over to the Assets Management Company
(those liquidated, sold by the Company).
Debit balance: - Reflecting the
value of pledged assets being managed by the Assets Management Company.
Sub-accounts: - Sub-accounts
shall be opened for each type of pledged.
g. Account No. 59: Other
provisions
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- 591: Provisions for payment
service
- 592: Provisions for the
falling price of inventory.
The content and structure of the
sub-accounts shall be as follows:
*The account No. 591: Provisions
for payment services
This account is used to reflect
the provisioning and the use of provision for payment services.
Credit: - The provision that is
made for payment service
Debit: - The settlement of risks
arising from the payment service
- The transfer of the surplus to
the provision.
Credit balance: - Reflecting the
present provision for the payment service.
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* The Account No. 592:
Provisions for the falling price of inventory
This account is used to reflect
the provisioning and the use of provisions for the treatment of the falling
price of stocks when there is evidence as to the continuous fall of price of
the inventory of the credit institutions.
Credit: - The provision that is
made for the falling price of inventory.
Debit: - The transfer to the
provision for falling price
Credit balance: - Reflecting the
present provision for the falling price of inventory.
Sub-accounts: - Sub-accounts
shall be made by each type of inventory.
h. Accounts No. 829: Expenses
on other activities
This account is used to account
for other expenses (such as: payment of commission, agent fee, broker fee)
relating to the operation of credit institutions, in addition to expenses that
are accounted to appropriate accounts.
The accounting content of the
account No. 829 is like that of accounts of expenses.
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This account is used to account
for the expenses of the provision for payment services.
The accounting content of the
account No. 8724 is like that of accounts of expenses.
k. Account No. 8752:
Provision expenses on the falling price of inventory
This account is used to account
for the expenses of the provision for the falling price of inventory.
The accounting content of the
account No. 8752 is like that of accounts of expenses.
2. Amendment of several
provisions on the foreign currency accounting in the System of accounts of
credit institutions as follows:
a. Exchange rate used to
determine the difference in the foreign currency dealing that is provided for
in the Account No. 49 foreign exchange transaction is amended as follows: by
the end of the accounting period, the difference between the value of the sold
foreign currency at the monthly average actual selling exchange rate and the value
of the bought foreign currency at the monthly average actual buying exchange
rate, if no foreign currency is bought during the month, the monthly average
actual buying exchange rate of the previous month shall be used, is determined
and entered to the Account Income from the foreign currency business or the
Account Expenses on the foreign currency business accordingly.
b. The treatment of the balance
on the account No. 631 Difference of foreign currency Silver, precious stones
shall be amended as follows: By the end of the year, these two accounts must be
cleared of any balance. If there is any credit balance, the balance shall be
entered to the Account Income (income from foreign currency, Gold, Silver,
precious stones business if there is any debit balance, the balance shall be
charged to the Account Expense (expenses on foreign currency, Gold, Silver,
precious stones business).
Article 2. This Decision
shall be effective from the date of signing.
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FOR
THE GOVERNOR OF THE STATE BANK
DEPUTY GOVERNOR
Nguyen Thi Kim Phung